From eed119b9ca9dcb48ea1d81d1325578965be2cef7 Mon Sep 17 00:00:00 2001
From: Alexandre Bobkov Learning Objectives By the end of this chapter, you will have a foundational understanding of payroll compliance and regulations in Canada.
This includes the various stakeholders involved, the objectives of payroll, and the legal frameworks that govern payroll
processes. You will also learn how to differentiate between federal and provincial/territorial jurisdictions, and how they
@@ -60,9 +59,8 @@ an individual is classified as an employee or self-employed. Apply the Canada Revenue Agency’s factors for determining whether an individual is an employee or self-employed Payroll is a necessary function in every organization that has employees, as each employee
expects to be paid for the work they perform. While the amount of maximum remuneration
that an employee receives for their work is not legislated by any government (unless the
@@ -79,7 +77,7 @@ whether an employee-employer relationship exists. It is crucial to know how to d
type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation. The primary objective of the payroll function in every organization is to pay employees
accurately and on time, in compliance with legislative requirements, for a full annual payroll
cycle. The responsibilities of the payroll practitioner will differ depending on the size of the
organization, the number of jurisdictions in which they pay, the reporting structure under
which they work, and whether there are other related departments, such as human resources,
@@ -147,7 +145,7 @@ reports. Payroll practitioners should know the following to effectively perform their duties: The technical skills required by payroll professionals include proficiency in computer
programs such as payroll software and financial systems, spreadsheets, databases and word
processing.4. PAYROLL COMPLIANCE AND REGULATIONS¶
-4.1. Learning Objectives¶
+4.2. Introduction¶
+4.1. Introduction¶
4.2.1. 2. What are the Payroll’s Objectives?¶
+4.1.1. 2. What are the Payroll’s Objectives?¶
4.3. What are the Responsibilities of Payroll Function?¶
+4.2. What are the Responsibilities of Payroll Function?¶
4.4. Content Knowledge¶
+4.3. Content Knowledge¶
@@ -158,7 +156,7 @@ reports.
4.5. Technical Skills¶
+4.4. Technical Skills¶
The following personal and professional skills will assist payroll practitioners in dealing with the various stakeholders involved in the payroll process:
@@ -182,7 +180,7 @@ the various stakeholders involved in the payroll process:
Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner must have. Effective payroll professionals should be:
@@ -198,7 +196,7 @@ must have. Effective payroll professionals should be:
Stakeholders are the individuals, groups and agencies, both internal and external to the organization, who share an interest in the function and output of the payroll department. Stakeholders can be considered customers of the payroll department and payroll practitioners @@ -211,7 +209,7 @@ outsource/software vendors.
Government legislation provides the rules and regulations that the payroll function must administer with respect to payments made to employees. For this reason, it is important for the payroll practitioner to understand both the scope and the source of payroll-related @@ -251,7 +249,7 @@ provincial/territorial requirements. Québec collects its provincial income tax
The Constitution Act of 1867 outlined the division of legislative power and authority between federal and provincial/territorial jurisdictional governments. The exclusive legislative authority of the Parliament of Canada extends to all matters regarding:
@@ -280,7 +278,7 @@ employees under federal jurisdiction in the following industries and organizatioThe primary objective of the payroll function in every organization is to ensure that employees are paid accurately and on time, in full compliance with legislative requirements, throughout the entire annual payroll cycle. This function is critical to maintaining employee satisfaction, legal integrity, and operational efficiency.
@@ -296,7 +294,7 @@ processes, and payroll reporting. In addition to technical expertise, practition professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.What is the primary objective of the payroll department?
List four definitions of payroll.
V1EvQan6lyn6{E~{fU6K~Lf>2Hb5Iqgo zmALGLv$>&+c(!e9!I1{d`QEc++!{UKoeEVzKskZy+Uyhkk_Qj3HZot}8gUAyCG%Dc z(C8~dGh=nzs#=eXr*yBf8ZoEfmYvVB|IK6+@fR1sX*UiiWK*@d#-b9DW=OE+IYP-Q z@uqS)tQZ0(=$M|k4NqzM6&iWfWl3&P3#u~h2>L~2<5?&TF3;NKn_Co-BOLt{ey{>Z zd$Fa@?e>T(0qv5cnx$mOl`2$P(#ZJH{d5R*+Simb?|MQR$)zs_7HA~@6?i(q*IwPi ze%lXVIIMBn4Bka4(&1<|qRl;a*1j3Ny*%#im3Zc`BD-oS{c1}> zEl%#aB}bpjCR>2gm$yoP0shN9+!n%V@!SAGlG_Ty)~EYabRmL*b!WH|X>iS+0O80r z@lnrYVwdbPY}vV}d4+5At22t|N~UwDa)TN`ht4ddv=P>Z=G?wMwpJk)ZoYzVy{q4- zbzfu7d&;0hgbo{A>)^a6+-%^!rav@#`REHFLjEG(p<*y4Le&D N^NACCHkSE|;hSU$U4bA5I|_@NPuSSWH9^u-HehoX(z6Ej$jW z38VM9+(3~oVf(9_fbL!Zl&9ncJ*M5H)@(_HjYwnLoDgvw72C6PCOB_ff%)s5albH7 z2rV{1W4)?O7KfA; nwYCSk~cm9!+obDLX1L1Dh-vnIKfg_;4VMZr>hvTvPI z{3AnR=^KPe__^ik3#6kH$6ccHuRudtVQ4J5pvR;OEyn=!Wxt_PUX=$q$f3 DI#a9xLqA?%h7IETNC>w61I1xQ_trZq$AGY9A;nQ@UaTb1*3>C+ z4M#v+)o$UWO?VR8&DIKK{*MbFTEAfgI~eoG604Q#$tQi;)T#KBT%c? zVs<{c`+=}RXJeT0qF3%CosreHwp4~%kG%Y9fZ;X2JBKB?+vZKYt6%Au%=Z2(+16w{ zRI8E&oXyDVO~>ci#rDS-vW0ghXgg!Ri3d!P 96sJnkcLpz^eNObNMH2-CY9rR6e3OS- z$lxLe?V?9?DYUdHW9}H>e1~#p&TeUajaT$F)Rek`e;~EzYUUW?YExnHC(sTDe3(~J zWRS4rA)R?%we-m*;T?$mI-l};M$$poRgSKpE!R;sD>%9pp0jVIb6QawRn@J_P2d?% z bbcVXtAeOnK@BW#TMH zuZsI4PRoI@b$wwUV#9!FRx6#^>8@Fd!=q+(grcTB5#YR4`!Y+?xFuOo+1Je#w4fvS zfv;J5f?&Egl${HZ`*9TW`LWJC$NwY1!m)z*3hj$XEdM!(` o+UOCrRwm(!G7XQ(3IyCuh;`@Pjb84aA`#{z?1ZSDbtZiY0|w?&ef&N}rj<0XjM ztzo*`+X%u)9n4t9>Z}2?xl`>bfW1V!K_%8H^q6Uc{QU!1{+Y&r*&a*&(C}BS1$+Y^ zKi$C{vQUt>+f#3vk+~17PW>Q`(N9PWRAVe4R7V}tL3#TUDI6htxPCNcQEf=Y6lZ30 zxF#cJLglOPH9*;ZHmkcGK1Mov)qbz;h?^*YApUFvzQndpfeNYzfo^`M{ndsNUf`)& z2;Qi>5%>dmfKMZBW!zS5&Bxny;99WV%r=TB8rsqTY0oU1e;=;B1J?$t7g|$mzrsMM zXvL4BY&$;wQk_cI2xFQ+S SGcW0U?`k|T#6C)o$p3)T-Ixmf zGajG-v;Nn7C8t#n`ycZac_X>$ADDm4SO44%HCEUU!-24JG&=ag`~qR+`j2_5Fk%+! zznHW{aghIDC>kMCM*hY8Ywmi?8;ANQocp3^JSyjh1Y!HH&r7CW2J*kKp0=KUss8nc z6%H+e{|83am^Bd(0>b{UKa8wVWjg$y_+L7*MzFb9kpJLPt9XDB8pjs=|I10%Xtx~o zuSx9RJj83`kRTlY-e*xXqV8h-0^#^Csp@6S|BymIjzT9MJdig&e=&ol0*``_x5|M4 z7r=sWa{jBd6%!tK?-wxRzY1Cjae%>~fSLcLZ ##OO9l)N@n0+{Eifp= zf3}mg$}$6Mf}~O~1CzH-u>zy~*SJR33eEwH1_HwPA4RQ#T)?9LmC^c-jJW@i&}zsB zyb27$!I`=R4Z;dw`(H*kHCZbZK}=uM#!O?QvNc`QfJcQoLbc9yTV(z`V&ra2g}YtB zPRWP-t?3ZfkY{2vUiaJG{z#1OchI3o4y3MAS#yBjt{`uDH(1rI%!)N-H>^pn!SPp? z*|ug%x<63dFa)wjl@5=^Q}Z!7A^m)(3gBT2p1ju=Gy$i{EOXlv6z13fzChJ26@mBF zA?sb-wNzBR!X^cC!D6=Qb9-aSEuBFZ_&o( ;$B)Ta8X(+W=!hz7CIS+4a@ukWGc zH{6@k;}cK6rJen+SidP2teZr@eoDRYNAuy0^!I22LnGN68A_8ix5KsX_j7+^FTjDY zTJ7WU`XM4oPuJHy63W6nf5e08Mn2`jRy@Z6N?i3!1pYF_);6+~5s1X@x7omazKnH2 zzH9?6sqAIAW3kf6K0H$u(NVbGJPeimHLjtGW)voq;U#F0S;p>GqGGFp+Issu7L9L? zI-ViXw-(bks8ZW_ukz{rb<28a2VghaI pjX(3=%04wAFI$YQ`*2=3-n^vO`JPw8* zZzMzEc>MbqJPx?MCkPUTtwckJ32_Levf#A(=GdjOLa3Q!@!S^LFNH#3YIM~Ks^xUZ z3rWC+85_hKQlejqTB^$(xj5B`;8cKT27^Vy=NTW@238|N*15FD>-bsTn=F9S>}uz% z@5vi5upjd)Sy>)nb!H~WV EZHGAnjBs}EF8@&BW3D=L$6dh}CDsi; zT}BpXXZ`|61~7D>7hBA{$f=(9X_CbeEj!hFJCSRL4^k%N^E7!jzx1HZ)164!8Imi3 zjinWdE;&H7k&!bs!=+a!>kjaS?laHj^dvRuva$wcM96PXOe}A=aKR8!?16jwqg*~d zfBd>lBT<0h==N?-o(Vt@c?9^4`yYv^mOK#PsKKYS(gjL2hvB|%D?Wi|+V#8~QM@I0 zsVC>} $`Na73!UTB*LeyQxka@|>N{FQi7aH>*OehZkoTr_0#VUeWu|Byj zyRF-a$kGr&Kdaox_#m;<&-CU#aWUt=hYqpjP>&&3JTYG>8e%Z63HX}@j)ebyBL0#; zY^FF;PqHI4p%liNPyi2MPP!9GeG>u31)Lb*#t5MwKX~}%+EeI zJSiZH5rNE70{)mFfr>j;gthZN_j9O&GLbkL5&D7(Vl68$1^+?oJ zUnFd5pI#6sTsp9k_ZEX+R_Uw~E8P+>>}p*(+5WN~WVwq4cL7W&P(fqc2uBX0J&3zv z1^Hx+m^Ny;pr B~)ObZkm29Zq`jM%3f@FxyH9`Ga< zqrsLwWs$E{*FI~}ZJ&!tE)6$;3a`80TfnAkuD2-AU*CNXV7+{3WnYDh@H~v AJijGZRKx~k`;R5D%QM4S3jl)&z*Z`TNjB+hAV-?8# z74?Sy^ng{`6I_AYOZ%rgvb8mvWiDmQ45x5jA?9J#QG3z$5LP$9W0+*xM4g<;m9e@< z|NNGhAC^m93vIQ-IixPa>smX|D|1rwtcK0O&RmsCQ3C9RVOH5R!T40S^CQYPmMT3S zreGPQcD46n@G2qkZouFN1KiMgy4R}`Ju`*7qhX)qIuWjNSj1gdmv2nO{^WaRo=$#6 zt457Jpa^Ln?dr5bMxKlxr?f& nk6P>9=!lQ%*fq~uKB=xU$~e{=1qO~9 zg8#k=g9HTDpPy?mV!EO3ll6)clsus=c*4|c8QNJ*Z_yoB$ckkzYN0qL6o=b5$c{t1 zjH64oP2N`zIXxig+<=}sdj*x@B94$iU9>3A Xt#*zt6bOMepYGtHmJZs3A7AQ&} zJsYlpy<$gowH42{cRE>;R=_jGbl}Jv`^%WpIsr!8*8+t%0?}Shq890zR?L^s;4kl* z$-glBZ%#AU{@QC4?|;{!!H{7}(>5Cz?q<7g>sMTs@8mq9+^bxZy_?RoFPE>zW^$?* z1bg%F^2e^%{S4IaOJ80#SN=-Uo20}>Q%P7yXIq>TkHP!MxhHFBlYN>w=l0Q@{G0o@ zfd}X|rc&SF*k@5So_Nd}e4|dE{(9X +)^iQRdV`E$h2%~Mfxmn%F~IlgbifQ` zb@io3%*P6-!z(8`jN1PlrNwfKtR#5}Q3@aoRN;4w8Hl9hC$6;&HR3EaktMH9tu~qW zgwVQ`Ldg4a&^*Az9r2FIJ0^8Bn;&pTV!>+UZ;64a@_4EBc-bZ?z#B{NlT#J>OY4iI zrC5p5+pN9Xr0()%wed1xt@=zmGURB0cbBA-syg}7$kCxTPXAdH#}m^IKe5hiqYB7J zo9Uh09&b}0jPat6UFEo_kXHY(_G2Cq=L{5(z_Aeaj>8r4PRJ7RPRSDW_SX^cj@J?K zPS+9h&ejp{l0ZjdFd~pMN2^Y-VX?|QJORmyYTb|htHC`fa z)z)S#JBko3a=}KAU%%qu< z |yPM)mvrXg 4L}Y@Mnj~Yocca zthr$^{IIf9c0|_X`@*eMFP2}{Z!A6vSLK54{%SlMf4vVr0unevt>DRyAjnJ|1-b}2 zE6a>5Mb;fYr5Q5?E;HcE9zV_n=GXuPJ%MK8B&+IlT;akhA_u1vZQWH1LFaMr+!KUOW{NQ`Yd-q(Pl|G z4BmOkRomCr0)Zxt699qsz2J3VNHvxLCIkjc4VD3> UE> z8~M 2M&-)Fp=peK0N|hXqdJ9hzitbFx6rw4x#0-q&jdd z`e($c;cf)b8twOng Vn*vZujt3FA@hDuONC& ztxLNN<40YyO(cg<Cuba8lj%6J-l`%Tp|no+aY5)<8Z57V`|zLYg;~>M%3R{BuYE z0X?ztnZ4nfnyH%nzkx}|*Q5tqHoAQJ8}lo>x2dH|@t_s (k5T z=MNtrQzx55UX8)${L7*z7Eh!WVXnTm^mLI(bA{MF-=_BRa;(}4Wme Q$H#hYp+=vn-+&BcHFP_jvp=$)o2Tz9 +M!6DT`PeK-qshAuM;*cJ=ph@* z;)Zv0!Kk#8=bczr@$9#Y_-@o%%W&7h9W7UjK_R##{IVVjM*{3sS>yX7GUY qgi z`1Ds64m oZ+(N=us+#*+0v)JrE90#sV-e~JXSGc zq0}L{5}W|AqQ0&hHnrg+Ixs4q%{^0d>^F{TZVRub4ykIU=Xplkxll87Yd=7ywC5{& z#8%ddPjUb|=^b1ePG?SMlBi%A|6)!8dGpr>+A|=#p}1gXN#InVtmNTP#ls2q<+wV3 zyj$2?dQ@R)-D}P08q@MpD-8ifMsHzC2*r!|cKq1FE^4b|Qp$_$n~^d(r}+eoAbca7 z?0b75Z|AtW-1R}MwAs2P{&&iU21((DhSgzQ<_%97_8OY&YqV|UvTE^yBQ|rYZ_ASY z<2JHorg 0sWUxQ2`(pnw&=ZJieF+=Hjm+Jx|Ufy+W=ay^5EG zQ2{IjiLzqdm*KDh6ag`pZVUoA1T-=?G?xZa0V97xLauFkP>LWH4Ba{y{SJMKdirCFU!9gwPY}0n zC5TdWf9K)_M#U+pNTEkx+JVmgsJo%{S(HZYDbHUpI2=3iG~q=0RG{)aLV>>3?Wro? z?j5tp34akP)jpI%eE8u*5`MRF=W~SigiC*AQbkZwMJNgQL-kbm9v?;Dr=s%LR3=H% zm_H**pCWw|YGuBng3zG$uT;)J=~h6+*@RQ!N4X}oN-QMQQVV1LW(V`~h!=^xqe{80 zdld#~TdbvgSn7dTOGnH^H5F=9s<2B^L|Q@QpcK$bB302L(<;>NnKG>&!=oV YKbt>OLU`841JaoQDP2iZw}Fk(w&IvA_j>C#1dji;_5-UdC0PM!hyakWy(iX zpxmjbG>Wht)mVzS`_Mm8f`HN^#DFZb7o`SJZl{zZ)`}v&C^1*c??vs2b*2ziL;!t6 zxwDBNDqAe^E 04|UYRx7lOEMQp{p~^2 zWK=SYK10Mpx$lCciP+B$RI^{IS%7kTB}oZN)KY9+Y^@DjN0ir%`r9Yz!=pa9BpcOA z{m4WAYO#cP{mL=*Pm^>R#Mj;S^LO57G9d+#bXklg4QP^&t=CRiTn9G%9~SRN9Z) zn2%(NJabWQACf#9jawDrMjsE7 `e zHAEdTkvN?=8+pL~JWHN6kIO4KsyuN*^5R0oQ%aOeJORYhiFjDVV?#WO6DJI4f*3v( z{oc@_--y1aA@W6n*mq>#p?!ZZ>a|kKdD5pqnmQBEXCC^jOUx$y_lAl3-}Jv5&eMOS zKc@dszh8f@eu@49{R;i1`YZI;=-23P(BGo}7|AL^p5P%O$Qn_}!>=LM5H}Ea5O)(# z5_^dsiT%VO;)EhqQK7Iayb7OUy5d5`6^a`a_bJ|0e5m+Y@wYNXnWlftR#qxq%CPcW z O3e2YPlz$;zkdo8JP3tCK?=P?ol`mohAZ28 zyL)0{R*B8{G+{GtQ`n5pC=aKr*BtFUvhm0#8e8X4@>&k{Jdd$;Ur!r&B!D1^G{T0A zTqaG)iD*dM(Uds@b+CUIb#M`}jJTAznplg>bq8@Dv6 DL|LVDD<>#J$`<9R${BykS<0w#zH*`R0_A1O zYn3-BZ&lu@yjS^%a+~r+ VWDG)e$wJ z)~Qp~Y3fXMp1OZT?NZmM1L`LAY3e!ZdFpf3i`5sZSE{d3U$0)T-lV=?{h0bG_4Ddi z)o-fbRe!AhO8tZS7xh0Hg+{L-HR&2oQ=}=^I5mDvSktPRtT|nCj;32PpowXgYF212 z*R0aqsJTsZm*z3elbTmFZ)x^uzSMlLIiNYD`A4hJYP5eQEu*z+^Ry+}Dy>^PK^xMx zXiwG7(9Y8KYh&7_+7;T%wX3u@YH!otrF~GlS^JdsdF`v(UD`d`Pqja4f7Sk_{a2^b z>2;~PG@VUXs4LUib+x*%u0?mMZicQ)H&3@fw@9~4cd71b-CEr`-R-(ZbWiJE(7mR6 zTlc>1Gu?k)-G1Fc-Kg%kUZXebS$&p1S3geg();xd`bK?+ewzMFeV2Y7nlOv?7wT7{ z$#T7Zy?&Gae*I(mr}WS3U)Ar@@6msu{|-&CzxBrqYJ 4vimJ%&NU62o%CWrk}FHyCa;Y%<($c+~KuVY`3f6~kMG_Y9vHzBc@5_|@>2;a{W5 zXf$RTbBsmCa--AeH#Qg>jUC2m##zR>#(rbWc%Jbh;}yo$#+!^AjCUI!GHx+GV|>Z@ zy77O;4~<_Kzcc=9{KI&}M3{7@R8yMCW~wl`Og>Y+DPn3fO*YLib(!XwVy5#<7n!aw ztu}w%WZGc5+w_oWi|HBDOQu&%yG$RMzBGMrI$%0v`p2v=>&@wAo4L?jW_Fls%mH(g zd6M}w^9=JW^IUVkIcC1te1& %uku0H@|A$W&YUwmH7wr0rMgAKPie7 zT}o<7T8b?tFQp` hjdfQm;>4pSmga{?x}(pGti`_0`l}se4jCP5nOgK fANd>k zCwZ7WPH8AJ#Zp;RK2=IpQy!|03RA7rWa@P49IBfdphl?ksVk{9)J@a|>Tc>GY76xY z^%C_u^*`!;>N9FDwVygjjnZn`L^FT1mCmC}=qlPxPoP6|3w 6@1P%|pP-+mchGOpyXnv9z4Si%H~Me-7^7xP48vqH#Y`pRW$Kv-)5c6; zW-@0nvzczDj~QW>G8Zt*nTwf~%xY#Ga~Janvz^(=yvuyXe9!#G9AQ;#3TuC3i&;C% zvk|s~oz8Z$^Vt#hLiP%FEqe$1Ao~RS0{aHLhy8-x&mLlrS#%cKl4U8fR9SqMpry?+ z)zWF1Z;4r!ST43)V_9QaZ@Js@sAZewb<2B}&n;hD_FMi*Q>CS*+0w?Rxzg&=8q-?S zPEDJcHYcq=ZBg2aw5!r?NZWsyc7NKIwC!mxrM;K-S=x7Lzod<(YtqSdYkFaNWx6*# zklvm?Gks2afBK^I73o){-;lmB{r>bV>D$wHroWs1S^D?szoj2ZKbE1&Fl4Y9nHgM0 zenxo)pHY|5nlUY7c1B;u!i?n^S7uzBaYM$&jE6Ix%6K;8wTzE4zRrKxpK&Ntk!i}z z$jr~I%=Bh9WVU2Z%{)D`E3-dyQRec@OERy^yfyRo%m*^JX1<*HcILa8pJslS`Ag=g zRbkaz8LQ1Y&N|-evesD}t*zFn)~I#ZdcJj~b+vV!^)Blp)~(hTtZ!I9w(hn5Z2c{Z z$TDPQWff&rW_hzBS(AUVPS5Jf>d#t~wIb`9tedj#$a*mAiLB?dUeDT{^=a03S-)l- z&Q@kK*|zNBY ZI|ss z+t;?AY=7F0b9#>9Y+Nx{#?^9Ru7jJ-b#jB;67EuN6?Y4FC-*S-6!#+cCifoqIrjs1 zkozY`ony(#$tlfo=G5eba@uoF%{e0{n$w#zl(RhN>YN*LHs;))^Kj1NInU(0p7Var zmpMP?{GM|(SCfBB=2~;P+~QnsZbNQ+?)2Qw-1)gnbFa)@lY4XS#@u^yAI{yH`)uxx z+&6M}=YEv?W$yR62XYVP9?#R{nb9&SD=$B i_@{ CVL z2MabAyi|Yidcj8pUl#mQ@Mpo%LS><$kSfe5EH11p vJi9Pj*jG4Q zxU_IZ;pK&^3U4gDt?;hG2MaeBZYzATaA)B=g&!1tUifq2A4Q5HeGyrdUc?m@6_pp& z6a|W!iY67ER&-WTU(s;UMMYN>tuDH$XhYH6MGt=!JzKP+=#8S?MIRM?S@cWMpW{^H zjN`21^2Sw<^Ngz-*EVj-xS8WR$MuX`G;Z0rOUGS5ZvD6i#yvjn>2W*9eK_umaR mhLEhxAf!EuS$O?{iT2O&(fpgjpOO@dE-mQd&bv|507shKY4uT z_@42L#xEOx&G_rbuOGi@{Qct}8~@b!=f}S~e%JUt<3An$&G>!ee;a?iOjBkl%PuP@ z8((HG^On_@MatUBrj*St>n&SQc467dvKz{7ExWVqfwITTo-TW#?47a?%04gqw(Nh8 zvLoe0Ia!`wKCZl?+*Mvv9w=`rpHzN!d9=K*e7O9A^2^HCl&>$pyZq7em&)HN|DgP< z^8Mw9%8ym(D(H&rig6Xy75<9WifI+IDtar1D=w(GtYS^Y`ii?N9<6w(;;o7gD!!`N zUva47Sf#F#uFS3+SLv+`RJK-5tDJvT*;_eWc|ql6m1`>3SKeLuXyvxbmn+|{{HXGq z%AYI$sytC;sA8+Qs*);4Rc%$IYI;>?)%>cFstc>Gs9IZfTh+Z)k5@fg^>)=qRo_(o zT=iGgiE2YNTRpD2x;jwZT76b^clEi|=T%=?y{h__>N~3+u708Vjp{wsUsQkpSp9qT zQM<-Y+O76Nd!^lL57=An)9kbCz4l@I1@_DAYwYXociSJeZ?nH_f7||*eZT#vL*pPF zR!5%hByP*Kx7q8plS*{f;e;?T(#}cO9QOesPRC6;6{g%~|NIa=M*0 z&U$Ca+2TCaIn6o4d6u)&IoE&L=Nxb@a1J?_IL~t~b6)IR>Ac3d+PT(wqw_ZBz0NJp zXPvJ&cRN3K{^0z>rEuw8q$}OUxr$unE~m@yYH&5WI$YCSXS%vv^IYe;7P~HVt#n=E zy56 oM0;uIF8^x^}ttxIT4# OR9g+uiG4;9lfj=DyT@wR^35o%;^=eeOryPrA3e zUva eo@$TJQ|AeKnmz5F(>$kp&i2gq zbbI Pi_d39da%Xv$@ zE^n pWPyq|l& z_5S4j-Fw)3!l(76_$ U|Mkn{SG5rmxf2;~VrX^j+Y)#CMhNI^Qk6 z+kN-?9`QZld(QW=?@iykzK?xh`F`;I;``Hg)UWg#{FFb#pW`3rukgG4HU5CV$v??| zn*S{S9RGa(kbi%Pf4ToM|F!-b{I~k=^grN#-2b%y1^;XQxBc(?KlAVP@An_{kNS_- zXll$gY)w{8eobjjb&aQ{t|na5S~I!k^qO;Ox@!h%MrzKlxwz)anl&{y*KDl0r{>|B ztu@cq?5KI8W_Qg;HDA_zUvr@5P|ZKJiduawS({$V)fRu%me)FK{k4JGrrJ|#XVlKF z?X4ZGT~xcQc4h6V+FNQj)ZSV9aP8*Wr)ziAzFE7w_S4$0Yk#OcQ2XZuVgfm#aDsC} zc)}SI=1o{M;gSh!Cv2E---OK*o}2L6gxwQ9o$%d+Und-{Q`VX5((Cf-%If&K`nsmN z$#rMe&8>f1P`9-1lDcc_Zm!!@_fXxFbuZSvS@(Y3mv#H<{;2!6URzJqXVn+gSJnIK zgY|9or`4ZRKd(MkzpVc9`s?a%t-q)KvHEA~U#Wkm{^R<+^#|(zo=8kIPP9zSnOHi} zIdQ^7Vd5zhXHJ|mabV)&i5E@0dg6@}Z=d+U#I1i5pP%^p#P=qCKJkZ%2Pgj1pl(QQ z$ZRNRsA%vsG&Hm{Ol>&3p{HS};rxb`4XYd0HQd$kNW;?&I~sO1eAw`H!%q!=HXIM= z15CgcC=S>IHGy!TBQPT{JJ1(c7+4;-GH`uhL*Tx^=D>4-*8;l(p9a1Q{2DkMR0hq# z^k9Epuq?<2>w`_f$-y&&bA$cCSn#~yMZqhBHw8BY9| $H^PyKm zyFz E@ 5r!4&6;MaIjeuUxVf^~*Bor_Xr9>|Z60b~(tJttwax3A?`Xca z`O)Slo3}T=()?EQd(EFTf8D&V`M2i7Es7RH3)_<0Qr6;a3AD7dOlvv2Wp2xYmc=cX zw5)2mwdLNH$6L0yyxOv><%5=QT7GXOTItrT){<6NYoN8Gb!KZ%>u~Eut*d`qZ*P61 z^|{tJT0d<4zV*-6f7{e;bQ{-J+U9PnYin+s+Sb|D(>B<)ux&-#Rc$x5-QM z-)P_6{z?1Z_WkV#+eh1vcW8e)%pGh;R!4qEX@{$$uA{l*l#b~gXLm$9`Z|U?mUgV@ zxV&Rk$BiAgb=);+!lc$fXV*w9TGcn$)z>twBQSd?x-dF2(Ca|sE 1X3BB#@CmnwuKQpzc_KxPC)2b{nuf-~d^2l_j^h6aBJ0)yRy1JU_` zq27URNmYr<6$nId$`Jvr>@tYz1iZ42K8Fld!^3uHf_FidGbD)!B`k1CTWhGR6SW%Z z>K*DD>7UydT^yP-80+lniVnm;tX$a(dIY7E0F8v?CjDVah@_3f8AjdcjDczafDrJ> zsR*QGQBDx$jwB6CL>hmXNL((mA=ozvqZ9&*hQO2|Fa)UMwDXa%T|jl@s`AiyB4FtV zSXye{4@2Vv)dGI7o9qgpeb5WG2NqeT15$plhrl;VYBx%1HzsT *;oJrfa=ajbF!I2 zFgzh2a0QydOwD7> 06YwsAGkw-4oPZ9l52M)r1H|(J9sywU;^_XSnx##y3v246=5j+ zVHpxxp&)pn9l(D%Dapu_lG>e=FnL%OC`b*4!Ck}9lQ4K~7?cTn!0aJt0DRR6@xvv% zIRu o)Hv8hDQ4PI!D0e;z1`e2?keUbVF^o9R?As z5&?@v XwnUxa6{byxH2D@Eb)I yH!Rv!lx}tM>`}#VkB+oOa1I+7zHayTdzZ`Ugsc3dhO(-N6dtqE1 zppfii9x$#4OdyAQk39cnyFdgCKx_y^rX{%rbc>%h#vfqHJD^$^s)hXk5D>%QqY4H2Md>7OSK#B)j3%;3B zdoz $A7&Z_>- z1)ZYP@tsMd*g0m60P|S76d-T_K<_{uM+o{8fKd#{D+Z__T~`o*j&fuPgK|!pMZOq- z=m5Bj9l#B$x}BXcter5donw~@XyUkK5c>la?48juiw98GE`u8;J=oF>4M|!fv%!@h zAiICMe2H{*NwT_<2C7S%QC%m^M7O&uX)zIW%ZmvR?3dRRFjg+#oH45i*PQq&0+|Mk zVGja8aQ1 k%c54fXAgB+CxIXY&&0b><}5f6d<5NHwt z+l9brc6aoo^@dzk9%gS8hAWzwg-*BZrr>{{Zm@tGqP-h><_07AKzpAYS)qatTIOXx z1dD{_dN3d4*a}ky%`ZrS4T2DGf`PfShEa3@tsTN#+zp(K4CU_@9Z9-6f`<#xxX0Bk z*{oZ#S@+3{9aneKV#nzL_X$EDA=o%!J>m4r-GM0#Q@|--syy<902W8M2d|EVo|Au9 zN3vqzRvwV;fy@B3D@|Y&>)gFbqu)CwLPJ=v!x%b+UWsSw dKl)nd?kjfv=icv( ;WXysSB8jvCfR>Q*0xYyh zGS8yK_%4bsI2VmsaLNM=W)BKWPF{DqmyB6=!WvqT*BSEdHq1dmRwA-gYIf;= @7a7=83ZeomhZeO}tgbrSTeQ%?lLVUX7s=H@ZOw7B3cbikI}x0Wkp? zmnP2vFbBgSuEG&DJC|M00T+Ku{KQ+qMDh|{ERiFrM2 4R|rva z&?g$}5vjOXdEG8$iA#6fqadcRZ@Tel*zpLtv0wW_aZ14Lhs08`JJFM!5!*EycgE-# zmBfX-l=UAU3u12#VQoU#TSIt6LU #JSt@p8q#VzZQl$tAkX7x(neR#M;p1D${nAeT%F7~uL zZqM$xJ-bh~qPWf%^G~vaxZ1}G@mL{jNQbDn=se Tb#9TSnn#k`pHAFY4U>R!xGjuzr#UvBB7CBK-PG^8PHZppcO=ZRl b>5HCuck1d6-3@&ll$FB2na28p_G3!eTD}M3%(U&wOUD#iwnJX^xagi5K zFG-xVf<#0=X25fVci{erd7|`zc*_GPhng{qd$Bl49X{^nXqA7D^KiK5u||S4lce|x z--*SkH}2y=joG9XJ2((G^`Q7U*--}Lx(=SKw0v(M7A5 P# zahJkg>@4C)44!n2LN^qc!m-emh(l7HWbYH%q#F&~1P-y0gaY`&8ODPsUGS1_J>s1l zbKR4qV`r9cLok1pxOn1mj3mO4IM)Z`UNq*0L`=npMZP(~ola0 eIkg 9A3vG= pLknKPxkbsagSX3pCykUOLSs)lI}PLhvv+U_V*6-4n(W$b_YuKqr3N! zJ~<5$TYmZr_fjD_6YjHu5bcAo6(K*DkT%BAN(z7W7T}q;GXhfN4Oe-aBqB@kO&yLl zMf(;+hq{)CIlT1n34sH^2_SLvu+z@_Wfoor$qd29$&hpdEAZH5F&+RffDgbAEYi&? zFFpQ7nE>#hkB5B+1j$Xvg-{V5GV>0p&pbSW H{Y{AVH8M6z*GjC#dKI zg`Iz(sZ-WeZUUNzhmbt%c=2|b#h)b9F84;ZiQF*gZHFf8(4ZY!vV%0ItSK}I_cJ`~ z5%V571;St-mxpas9-ip%@Jx<}9ZDW{8hO|d A2Zuati1Dx~&BId%9(HyRjFo@pmaPwaK|E}f^6(Ia2QTKqZ+X}|;Df*k z=M&s8Fm4zaw^PmxBsUR~Avrf9LsI90a?8*Um}xxBG#+Le4-YaBBvlN-xWT?J4-dfk z5DYEslJjBc4s2ZU@CciSjVm5Du6WqE;^8C=AAx!>VR<<6z(=4SoEPBX!7~pJo_T*b zZovys4-Sj)0@Q=&iM#;ygn$f5oe)AYB N+z>9@5GULa65KHB-41ye?J^{fF<1Z|ZSinkg?E8 x$t}rLGpj}kmd3+BntxHaf1qOnbjjhGAlTg%O^u}p B=gF)NfroCLU?#C!n p;kRh2DdIHB@c-Y40;mII^WC6hAmdAfl))Gtr z4^ny9<>%pvBoDj%JTG@EIoj~DI&ugH^T4h=50Bz_cs|F&<1rqdC-Jby&cm)c4|~Eq zZ1(bAs0YtIc-TGW{qmLiBv*CIkeut4AvsqT6qF&kFf2oIE~p1jD0z5f!^7hf1j!Rs z&h^T0Qel! 0!_aql9>>F} z86Hl}@L~D71X@L)9xMS7BsB<+k`W~5f>e08%EQAo9v-go@bsLAQ;&Z X79Zdhfy?Xnml`FaCV zVU>#@xzH^`axSz9Ygjj|Q{Av4bvtASambMDJzyW79J=N38Q&1(<9i#@B`HqD?;&`+ z ))~*^Uh}xGe4?)jO|Zs1?knD&8*`Z$ zlM|;Bwn^AOp%d;u-qYvt{tJ(Hw|Tt(B3?w|6xPm-ZQ{Xp@?d}KcyPNOEZKwg^I*w% zD}=`zAUxhi;qg5;@5S=GSe_Tl^C!I0okX2 IfjLC^p*q1`sBSYA$L)fdr*v?^Wk1)0_-l65g*p^{zOZ=3D$4?Xa z2$mPY^6=vgK7!@pjeH(&m-2YKl*dnKcmd19PrP^m%fq`jyny8i!6fRW>kBRm|EDb8 zrrYkolnYbX_v~Iwog4?;cI-8FJi_?do*O^Wb31Sgi3@+un4CD}{!ba!!hyAL;5Hq& zO$Tn%f!j=6i^k-{DQsI`BHoKNW5dxNd50)DC9=4@LZEL!PiHV1>ul`o@9&f{{d{D> zaBtt>z)X}KiFHoxLD)PP>ul{@u%NT8vw!xS&i0Xxkr};{`g_Ga#Z!7G_Y6+y?e6cK z+Bq@}>Yjhn(;MpPJ!QC85*hGI?ZgHL28U(gK*u0Ylr9mnM2Vg@hH+AVv^&8X-yoDZ z;z{U|9l!}7t;<|+-|m9@b{E{YyWqav1^4YPSoFEzw%-NIG8f$ay961$0Db@v1}h#H z+;+R9m5xJz_Yed)X(zy|A_5%p6r>w$1Yv*(0MvgA0%s67;YADq&RhyXsON)BA7sLN zCxQ N%jE1M0!s2to)r;pG&;DW{;G6Y9YUdBF+w zoY0;V+Jjdv1UOYF!1;c`55oK)%nvMnVDZZ=Aj}WK;Ozpz1@&A|&js~dP|pSRTu=|r zw+nx8YEOW72n0B=Ccw)H0-S^scu4Vb3OIS- ?4(B*0N60gfsOa8yYUfKvcY0XX5!ECCK*3jtt( zgNs5yW&vUF3YZWOI>m`N8_j6(Q#Cy7uy=opGk;FBFV-1_`Lq<3ERB~UjEMoD7tOo* zVgTrq0)XW0!O+0S;@&}+vkQ8MdIn)CIfunyAbm+PVx1!+AbLShZ&yz*q6ftZ-5a0w zy<;ZzSXwF^850LaPMYz_Nr`1}Ob8joVWShrpXeBIQMrAH6%GKH`qC{qnsqR*;fQ~q z3(oer;M|`JZqr O)8;Ha74 z0~Q~!_@K-OoIaTa+Vg=-pKL(@crSlOfa8>c1FAcqx&x{^pgJ7G6W|!0;DmZ`P+o9C znNu! N- z3|{*b;LQ#J-q;f0c(4$Gdhp7U0B2bRcr{6YbE<*|+Venra6nb?$nAl%d*w(BWdhU_ zK#Bm>1JFVMS_nW{05}6O3$%X#ueA#B=87PArPv^zS(9R3mlO}hLpfqd6whctz!0Ah z0t0+YQBgV*BY_kfr9&%Xc$C**C_;+IHpFMni+iQR2fgw`*acz|1 SI@U@|@C(dmEUXhP&k$+6E{|Bry0&^v#TjE7b6^dF9_ z30vW0LOVIcV# X`r)Iq=wg5=EZKo2 zJFsL2mh8Ziy_nC7`J7mu6U%dAK4*dt%X4CRPOPajVM)yA#e5;mhYwH+A>2j?*YIOq z{8$%1=JVsa{zMJjh99@#$GYGnoPrBW#)qf`7nbb8l3iG`3rl}?VacvUFL9n1=i$RC zLKwG(kAn$e+!{U(CWLWa9@pS;4IbCvaSa~p$0tVBhpG5^7j(tK6y|f|Hr%)kH*N!; z<`Uevt~*f|_syNKK>$-h+#2SK;MO9zwFqtvpGXrTSe^&hzz3qx)ecj*h6n5C!TRCz zPJ$<)AC4CBNGN|^1u=!?3AhabOAcUN0$7&-<_qAufkX|gO8~cl52p)4B2tU10H*_P zY{PKx6b=eYqeFvLgTr& CztBVkWZ ;9`0RSB}0D (FowQkF<_P-~!+Q+yEW`FMtogFPUl1z+k^<84*Qe zNGSDPq@>PDgxEWg5IZEHq`ydkx*{d%ClZq6fsuakjZO(g$r4JEMM{z^5u#*~5G6|} zNfs%PEK+}xWRZZAP12o?9UkS`;k<}F2tD^g&%MxdFZA3CJ@-P-rFE>+A>CsmZ~^cD zZU7H}7r+M~*9$}!i>tFagNp{Lx;lrW=Z-{&W4&mx6VH%Zad?ovv!ke6-O|91NyU;9 z@$r >>__AXAgCDMRB2&N-mrqjU^SMbb jDC9)rrb9=i-hN4nZnh7`+OG?DM=zvjifaf|K z-6OqyebN5GgpN2Tp{1BL+&j?Sm&7FHB$yIb68$fc5`AWj&2ZrmcCF5V!5A`OFYH7} z@8y3v?RIb&yKi^_GHKOZ@x-iT4A5NKfkPlO!-(0zkoHhW+(s56@URlz`xK!HtRRuG z1ch>?qk?ga$snc&(Gpmkow3fLB~|~)h@G4kIYx$1@4A3HPRGWOD1XjiUtgyb(qt-z z2`O)&Tl`eXv{WiWd=LYI3{{C7=nzmSH!=e ?5j@}(PXz8cgR%b3SPuk`5KL_Vc$d)b4KC;#85YGz7?S~|`+EnV0Ek!|#hj78 zSnq;9$*nMd9UDW6&eFTEcaC(qlBpOb#EaXxBb|L!n25zujErakiitQ@jmZ;ZB_>gR z_fWJGS*~gf8B0(oSA6}YDvmK365Nucv2@i*WeIVKMnxe~3KLahbLD0d{Gvs%F%yZ{ zSQ?d}8~vfd#Zt8~WL0trs+E)yOVK^K{IZOw#$b1UZ m;wS}IoIs42j*TIu{FwMoS6>{f#^g!7aZ>hJhqTM)blN?rb8|+z zVlqf3lgU_u5+~0{Kk{sJoyA1e*j#Z=C1_MK)Hz4&p$t`t9K?w!IVRhKZgg3Q^>+5n z>76@&cMK`1GbR~JPKl+_p?Lg`ld%K^xv`$Xk>SpPIaMbmW63GJvV*7si(|jf(K$3U zxM*a7WH!H7N=er*$nZ%S;^G6+ekm N*lfiya3YG+Z_`6&
A&{|u1SNOI9T3p9yt5nBcLzOE3RG~1>{4nd zCP5!mfNO(WdT50p0-WL^Pw)wX-Og9J?2d46H*)5s(K&f@I%A!AU4sjjNG8cc%L->D z`tnueP3?*1wGS>8UpmPX21n2WM)Zw5Wa_-B;-YDA0Qo@Pl&U~gMc(Y-;NrZgOBO_b z^BVhSH%UAp(OkX5d7;6f1%pE &>MtB3EA|63_3!x?+MYw@b5RW0= zD-nG=q6-mjBD6#i!uye}Ph+c*h}sd>p0MA>2wBh+ _%W(89^qc3PZ`3WQ2i$n{)}Wkh45FDej4F#D7_8gA4rFCghx=i z0^z?1D-oVRa;`?aRj8BVFVj>bG!v=BGbqoF=xl_~BD5i$pF^0B^xBTF1nK#IJi>B< zBCbIw{>H}(24~;RUF!58-m8iyyW3Dxy~+-q#R{<5P=p70Ta W(Y=V?gKQum`hST24$0e%a37NQF2Y|?{r3 7yEc@si2!4k~~ z^N{^pP~A1?vj?Tiko@-%qOl=9Kv;$NKSbz6?YAPVMeVjB3?iGfBWy%}{ksm~X^6iA z;dGQg3E`P2|06>D*&~AZ7^UZ<{7(=rKze B0Cdb zBYX?-euHo~kwr{LDEjJu41~X;KAn#2v=`BTA>MBh{*A`z41~u~{&$4vQO*_OBhA+oKa2H`hoY#UJC2-2$;;Ue@2h(ERizrSPn5#eHl z;;(7VN4OthAHtu1 F+R#+$K-1<9 6+Mbx#XQA)MW5ml z#ifdsiuV+I6z?lOP<*KPNb#}a6UC>B&lI04{!;v{7*!lr98vtEII8$paZG7cnv`Z` ziZWG6Dk&wcWR$GZqD)h!D>IatN~ {2dNE>bR5 zE>SL3o~Jxtd4Y17@ Kb*edbN6u`a1Pm_4Vo-)HkYcQs1n;MZHeFUj3;0 zG4 &FU@ct?DP#PpY3%Kds)Ten$PQ`Z@J~cJ+SsPwJo52h_i)e^vjcKB)d({fGLH z`cL&=>c7>a>ci?I>VMQn)&HuGsgJ8qXwVGTC^agLTBFfuHTjwXO`)bpbDCzlW`^c; z%}mW1nlm+5X&%r#sCh{9u;vlXqngJwk83t-wrI9$p3pq0c}nxNW}D_2&9j>4G}|?Q z&ud=Lyr_9evqST;<`vDWn%6WtHLq)nwBxkJ+7fN4cD%MsTdu9pR%)xX)mppOp>=9q zT3+kcdbD1xPwUs#Xlu0-v~}8g?L=*ZHlPh^L)x%5q7}4_+9qwYwnf{jy-|CU_GaxZ z+I8CX+FP}^X*Xy$YCqF{uKhy$rS>a-?bq6Gw0pJRYQNKdul+&i&^dK39j|liJUXw= zr}OJ-bhWw(x;kCGZlbP17tjTDA>At7KHYxZPr9FV2Xw#ae%1Y^JE;3z_lNF~?oZuc zy1#X!y2H97x_@*>b^q#)>5l78=n1_-uhgsbYQ09U)$8 D0Gy}@8G8cYVWA;pktAPx0~iG~J4 zzz{Tq3}HjWAQ&1AO@?`f`G!72zhS^IXjou4*Dz!lHpC1ghJ}VjhQ)>@hNXt{4Cfmz zFf21%XjpF8Y}jJhYIwr%q~R%l!_$UshA$0Y8NN1rW7uo>)@U}S7*ma;kuuUo#>g5i z#x!HPF~gW?v>LOF*+!d@GxivJjq{B2jeW*`<2vJd RIHU4WnW;|{@VIoWllhULzsZAP_)}%A(O$L+EWHOmeDW=m+ zGfiih&NQ86I@>hM^pNRc(<7!wO<$P4G<{|I+VqWSujyOUcc$-6KbU?r?KAB+{bc&t zbih2pTxYH~Pc%1}1LmNAIb;r-BWA(eXl^n$n=ddgGhb+4ZeC%&$b7N+67!|zmFCOL zmz%FJUunL|e6{%+^R?zx=GEpk=I6}Y&Ci=(Fu!Pi$-Kk-viTMBtLE3tJI$|~-!Q*v ze#^Ye{I>ZW^Z(4d&F`AuGw(6KZ~nmiq4^{8$L3GWpPD~2e{TMl8;$`Bf6d>TzcYWI zLZm2ClqsqdcZw&)o8n9Hr_`j>rc6kgpK^1`Eh+0#)~DQ>a$CxVl#MC3r`(aUDdo r;1<7BY=Y zCo{-Q(n@BL*`$r+$Q&}4f6OEE$pW&FEF#B|#bgOtN{%PX$a1oRtR$<*YSK XVWP}vRMzV=)CR@l>vW;vfJIG1oDdef- zWO52Qm7GSNMouSZkf)O~$ur0^$+O6_$yww%WG6YB>>}roQF1QXe@*s~z2rP{KG{e1 zlLO=+xqv*E93qFw7&$^NBo~p3$tC1c@;vf<@&a-hc_F!+TtQw$UQAv>UP`VcFC#A} zuOP1^uOhD|uOY7`SCOm9HRN^VTJn1G2J%MoCh}(T7IGcAp1hU3jod(PByT70AUBbB zl6R4JllPGKlJ}AKf0GZ850Vd&50j6OkCKm(kCU6pE#y}63GzwuDe`G@8~F_REcqO{ zoqV2rfqapCiQGZHOuj as^$OyKcwSu~cx|q6z zx|CW;T}E9_T|r$*T}53@T|-? L==F>Hzf% z^?xh%8+DNSo%(}1MEyzqMg2{UQirJ{)IZcw>R;*@b(}gu6SRU>(kfa_YiKR4qxH0b zHqs{AOsCMPG)Yr5O*1r0Tj(@8oz9>$X)B#YXVW&CqjTt7I*-n$3+O_+h#p55( XQ&85HtjLcMWdA z-QC?SxYM{xaCdiiX(VVj?he7--KKNyyt((y+^Kr6s`n3?{s9Hl-t1oMTY@=q6NMAG zkRyMh*nDb#GV8{sJu+KZ{IJcLV@>#e`ugC}nQ%=Wc{1?k x1h<1i*pmP4JDQC$tZ$53|o_AL_37?x^m}?tt$2?uhR6?vU %-$i+ymUhjDw6r?E{w^&nLAfc2B6TxbCd(z;%%g$qmsB*$v?h=?(D>d4V4S5&|Lu zG6F&ZQUYQEa`we7liG)r2b6~;2PKELH>@`eH%>RMPXLc6XvkTU+!OYd1ybs!dBy2U z@XhiK^iA-MTo(n(0)^jW*JXjyK=JdujS_)efkJ_NfntF?fg*tdff8UYun?FJEC%M? zPj5_bOl`~vObSdtAH3ek-%Q+mc*1;Ahtv~^UU^<&eZt-n-XNhIf+FM@@dLm?!42?+ z`H2(Y6F`gwU0|XTl|IF!B{p<`4P|U16O|@usDvG#hm~%Km0ZVUDZ`!6Yr>*N5jkRJ z^JQoU(qkn^m_TO=mO*8Wp*E9BRWjpM9!zBYCPS_~pu*}p*vpBH+0SY>*zb-_xNUBg zs%7?3d1#jPYZ?qi&!;q$uVy4sJ>OYmWmsnbeT^)(GCVWAGDdQSa;6ll%Bf}G?|a|P zxLE_aveHH}doxEe2QtUNM&pLuX-hJgtfAp7PLNh*=%MKz^K}}3aSpZtOd2$}4UEDH z{+)_yM%)ml38sToF87)DSs}H{RD`r$F#I0Lp3xrKo{|~46SfnV6SNb#(>EtJCq#e~ zeM5xiSfydL@jS}{D+dz?3kNd?YYWqH>MghmYzu}lBX#0&f^7(IOK6L1%V-O2OKFR3 z%kl8@_~jAik?IlTk?0ZSk+}r6F>Gd$XOd@;XO?GONi|P3PuovD1z&>^z>#2SFw&ms z-Z#kkmd%Xvn)@0C($d9fi1f(t0E9jgHe`6Dc*HLCcTRZscn^F3_6B?Rd5=QMq2u1Y z-Xq=v-ecbVC#Kz|-NxPKz6QP~cg)XeIjK2mP+&%I4cHzmxaYQqyoYj4d5w9^!8(d( z7Q^(;B%TIHGX^{CeUh$)R~sqUV5=}}s*IUyfSDgo*I>=)E3PM#uKNxG)Y4fS&MZ2! z2acIk* X&0rMBdW|!D+68X8IsM{ zDnoDU`R6C*Ynx6!HOEw$Q`RHe_#xI4vxCJn{B2D#Aewrxt?A05E2Px=JG(D?RL-oV zR(Z+t#PY=16~>F3CxH(T$d|wu$(NBeklpWE->}5siiB&rU%zI9yaF0G-f!@+5#Z@T zsz+FKS|WB$jjkg-5pqTCNY(9QFr6@-FlRJKsl%)XEqyx?JsCJ5KPftqx?{O>yo0}! zx}&+Xy2H8Ca{bnkuG_CSRBc*gZf{@@8MC%Gvo~C*J6_UWT3G}jo`~JK-XXbu^`i8` z^y2VB_G0uR^b&af2hzJmd1iWsd!~BEdgkm%TkEqk%`wO^$uY_?YpI*4ov5FvTUpv) z!d%2$N?F7|0iDpER6t5na(6Cwh f`3d0( z@tyn~ 0A|IH*@ZB)B{=I%^ar@*mf}x^DB1V#^?UY6%MwX~Ovqls~!hnrrU7?l) zf@vOoRB)39on^AKbO`y3QIm;gJv}>u`A8k)vV!h0`6EC&uV|QMT*-#IE>UYxdz5ZB z8D6@mXjI9zP8$!SWWaQb-Y# Vd0C50<9CgZ$+_evpS4LadZ#Tc z>%VJj(N!h0OLr9Yvy3=K?5coFK 6^+SvaGZ8G8e0y{loZQL1BrYzpZE^%i{BI9 zoWxYcTn3Y{)lFYg>lhP;RZO&48(0`YoxIoQ0I;I 6UU@6+>?drN%WKQCSxt3}wrZ?|T%X0&GI z)Av+(OMN^uZ#!>ZIiZ!)VAsNL@6-E~e@lLhbPSqTudLD1Z#Zl0w)5$KD!!#ZW;k8} z%)3=?m}58aYOd4iCks?iRIndUS0-tunCfP`h|d>S@-)Pl;!kkL$(pb(*))^$(DU%| zkZKRxf%P)G$h<7?JeKy&^?!BIJ@=jLF46w&A#-}U+@+r!*DsjagS+{jw@$?C3CDct zo-a?vmbB|z%mm_IP41MJ #>UuGO}~>^6~0Vm1i2kv5T#MzXZ+{?d4hu7S2$ z$7J(rbDwM6snLqmifJ>*R(-L$QP;F%*){r9YlUXTY6WM-rMap3*p_3_u5rzzW63qr zHp{l_RBgq!8L>G!GhW%jO0M6M3%_LlOJ*FagBe4x^sYqAAB&hRjq$!BheLo4Ov;F6 z8y!PNg9Bbl|E{Bl4!?TOH%HM`&gxX!EvdFk9c=Y+)t^Z^-_*yJxM25pbnqtHxRCdE zy)$zvwyfGd>)>-_W%Oo^kL`?aj_-{B8Q(K=*#DWeYEvDV(J$K8w(7C^xC*_>awcTQ z)e_JV){)u~)RCw?qC2QNuG F6?ZjbReP1;%=Qfb z46tf F=~PFyJgzK{ z4%6tHcCO^>`}_0G&!+=Gcq1PNu<>=JQqku&rr<8KAZh4hK|*7JsQ{2Yo!QD}aj%2_ zzSQ@ox>0d$<+|Kjo(q)X_1)Y#34`rYbXn2W`TBtKwELb1VF EZ6s#PNFa z^Creva+ YCm5=pJ-IRFD6;DjN<3e^eyA?r`Goh}_ z&1k{SO~Ihf^A=+xrOVZy{sxf`uyKA cIc5;P0qyy|Q}1c<#`l?J*+ zUg$~$1>Ve)z}qA6-f#L(wr>sRp{pk-!9V+n3foTC&EV+(M3E2GIN(iMv-RqGXzi-; zb}3qV35EQvU`7sCcYT9(JSma{7EEhAQbMc(`GMU4myS6bx?T#ZwAbNsoNm8jN~u5Z zJ!I2pd7EkJ#$Ogc?~dZ$q*4L;-4?Uf(Jl7&zWFuFP|17rAxVr^T7vtysT8dgZoemA zHIABMI4cPPaJ#A!`zq~RdiPxMm0mESi%0t{dI^hVEVcgxe7iAhz3UD9G`Xb1gHoBq zwF9ql#if0Mc9HZc@r%p=MY$3={FetBl0L;p3R`shD_^R}=ok6K0n!TiH&q PBcH}YvUIB-);ak{IeWpLQK?X1wME<_D0CY7XXl{$~HmiWM+o^*{{^A0K zkQ$t|56} R>k$gUZl7$+XV0X|p8K^Ou$hjhCmL zu(H-C0o?oGM c6oYcvbPmUbsDypB)0rbE_DB9G4nZ3`78|8Q1n~$I~DBbQ~ zzZPj b)0Q)+8Tsx@I>ULHeTooY z&gf$6r?y9@UyNA|$)4z%WYNGM9wpykb$|8KrV#dtr1IV(-EAdPZy4k8&cFw9a?;Ur zCnxCA+SAwdGIM%X?=CX%@4=^uP>imNpvs9vGK%?CmQx)rIxx^h!e1k6Y%vh>Z39RS z`b*P8R)Q_-wk%ikWN2nqtV4x4nkpVRR@9l?RnqH*S)-%AzS8{?GtQi3LT{`=H%%&Z z)E+C#zmvfE7Hh`3y{{Y0!HM-Y!J4xkp9A`QA-8+sH*1$i((|M_xY#TH0|(03rdy2f zgyRGG&V1$~3*KU6$(?DANk41p4|xC(OZ>4FTb0R#9(H3YgMYQrsRZo68W?Qy&$8#9 zbHdAUz)0U%cOamQFEN}-Fx1fNBQ=#ugm1~_*Y97#1$5U|sar$+uD7=D(!f)s)@sEL z;cc^a`atBaoe((&v&_0Y@eG#Ec;wKxX ~f?(Auk4f_o*j zx9ss$!2Z^MuJ9_rMd@kLM2Y1uDEz1%%?b*wr?{y+=qh`5B|G03uaaHuFa+XxF6cg; zIU1~YLai>zLTgV8%=Q69SpZdS)n>&6*Ro(;c xa6vx^Pf&OjGHF@ %(SUn3}JpDEapp^+AoVK3Na zSe{|H#&xe(Xrx&Jr(0U^_*b{!zreoEAnF4rH&?NH_n^5S9gb_1>|%uuMs3l_B)*A9 zV#LAC1Czn<;7!|S`#54^8~V?NWkPT~B=k}fpz64mZ*qfifYNgoOZ0or3mG!L249RM z>_16% Y zPkRT&o1;!o+2qd y5knUHSDdFZJ5R2I>EB})gxh@GJ?DiXlzjYSlJ8W9 z!wo|_j{K<_HZe+}&DxwBATc}qpC>p&*5itI$w;(LfS3BR@B1>`9j0Gg;?F#Q?T~Fd z8J5mi#gNSmZ#cGukfl+PBgdf&yEQwRh>?rxJe>faNAlS(ELlnnVzR!>q69iHD5DkM zZ}y-BrLiU0_^THQTzeHE?ZB>{-dw^vC;>xnz*mkxbTZ^Kuq@xJLKR!HSL2o$I%&%W zvj^)&0TSQ;kd|qFUqo99cb;5?%OOU+)N7x#e-Cfa{9)}f=ZjS%{ZKoH7;gbq*HY5E z_<%lmjNq>^oNa_J$i5_9(D zKu7>FU%RmUAc}M{zSp8%&~tCtUmE(*x*&4N1whMD85U>RU((5{Sgh$u>~j8?pjnY@ zUMtC^Qr~Ahgx6Lu5itpO=J#5&@Rb%1t>{4)5M`Ik6O4(vg_| dO%`W^_tYds{I!V|HfJa-Gie|_ku2Wq6h}GVqG4N- zyL98|_r9!5o(=K#s?}s~96{E{wa|qtgMSg LwrK2Z3CfA2kQG_4P4a9;$oC^m!gfFvv0$)KLb9DL`RE9wgWaKs{u5`B;NK zDTy75cC{;;bgc+AfW!{dtT*BTZ)f<=u9`+usU#9qwGT9uU)pL|<9?qib1$Aqzn-e8 zU0+9w*MrB0tkkrpDapsC^2gHP8=DMNR^E67^h^NJuJ_dq$uxUca?KB96Se5l-7`$g zZ^OMfoKhw>{s}MN%_0hbfUbZ*N$v4Kc8g(FWp(iq$LEGJpAWt~I=h_HD4| c8(WB2EO}<=9wu1e&f?b3r1MUgETC(KQN|Qc6lf6wjBU<5*72(bY+7-krbzSY z9>N8S#Yn7M(kYpEVBG_EcWCqOu>a>9l6vu8+^<&p+eS%GUz8%W0S2|%6=S8tKstMV zHo|9;T|?${IF4O?N*EQXwJp48LaOtW!JZgbdZ}8e){A7>3H<7r)T=Ot@DSruI_gD4 zj;#+fi3zF-lu#q7^-~33@L{xzyf|QLLlAUNhCm9lMxS5vHpV PlEql|Gt zj=0s?SIxBucUdPOKnR(Fm^hU31SmI$B^BG+?a!dOCVACRYoqEc)W&M=XO?ZvGh>x( zcS2v2bSD-BToWQTDqJ?lN+>0aq0aP=8c+cBjyjgvmsO>Mg=Uyv>lAaQbq9!pGSZ@F zNfo<#W~>1|Ro+XYgh~Z7AC(wKf2d>kV}W@cjy=^zQp%4A08hKnSfD7IwV?gG=vrAg zz8iPe+5Wfay?e&w5_J=Y^FNKf6c)RkfieUA)_&axJf;Th*ZlP-R=XguNXiu~5jD@+ zlWYum%rm9={`MA!FauQ%*>94nI xnTH{ZD#XVk14jvV+Oom zy(TN?4ph(807n$#BON&cDzB8B?nj?&a=A?#pS@=-(EAUO0fc+))Qi&6u#3XdL}9OZ zB_uj&_}y%sm`8)%J4if}GjlW#WJq)?X!LTX%i Us}2 zU%AH80X!DCPSI#Q2D Lv>N?8*Ip6JQu>^RVV4v z045$!WO^OXzn;{6soBnkEgnP;TF||8Ih CX+1&0@bC6!1TkVh9Fs#+rhWS%B(s2{IgtlZ zUlb^Xs2|3OWJsJLGVe@VfaUeT zHYKk7&*c{eF|x`m)Old(4-y>tD 2psEnutkdmQ(VoabTbuTg@@68~~fLkYC68zatmbED+ zN!mLWZx&!LwG7wI*d~8LIuc6~9-<;FtsyOXpe_-mT2c6h0U4!M18DP=ydW9|8zS$} zd39&*Uq$!|oS#Eq?#mw~e!8uUrdj3#R#j-+?Kg|_sx* cD;M@#_g}N^8ptXN5Ye8qmjZuBY%$KpZj`F2zw!HUe5OTv$2|F7=v6sA ziK)i<245vIt36%P0jPOXckxlx2!7?b<3gAlo!huefSHq8$OdIy8Qn}IvHdWiet8>r zMb{3;+FCeWMlM%v0N4R!k2L{hN9UxD@1W%sbq(T|%q#7Qd1YP^jnmg5LF4g;U0|4x z@7&-Xz+T^L>iHq%KA-a{c1glpZBcjI?V=5y2j*quwE4w}>E)0y7CFb6(43qyNEanr z7$7&Rt@CbV+`y?>xM1AT7LJAZe0F)1<}5}c#`4^9m|Xh-3-IqH8357wRX*sq!Xj52 zPna7*hhoJjM(Gtj{zkFHx=xb)SJ!jZ-J!CW##-$rn)l}Nmt-q(J7NJzmy_pfH%nnd zOcSN-nM=gvo&B;H7Q>W7$``aJ2j4&M8FFRcx zNI!ShCl5-MDPJCVzN{-Dia9?c6?uc(D$Sd5IH}7d&uN`|AYRX3K2aFW%A0H4>+`oKeNMWe^ z&;%K7Q@Q)} P?~+Tl>q2J@WP=1$R{yM;@nQuCJ_}&Yy@d>$<>AY z_21RT#SSt4_1~EZcGJJp)csPBrjL5!U`$OB?-bpMrrK#HP{Yc#{VhkE6X!`ZKaJ|7 zARD|)w5$?OG7TRfOr4wbsR(YgG2()%c(^g0N )=icn2Ly#oi*&qgnn^1#p!4I3QFv z rmty>JLK2GhULg(PXJk&@Tof zTtpGZQF}bd?_cSM8-0OzW~w5 cI z>cO^PeCL6{{kyW$h@xqY+&4aHp(df5CAt7XF0 &qLH!HWWxBEvahZ76>l|UV!5>N`z^=9^JD cfe?!gLf9Gc$%zuAV2IS@nQlZ1E9S~S#tj}|3aM3Sw z&CakBnI)TG*O1poRiJAQ9w&<19!ZO}$MOMeYABBJ2z_+f;TzI))NWknbHz#E(rby7 zG0{w?O)~vLY)I1S%yZ>j3gqaC8HgAttI6%i?8J4wg4~ncv7s}O!{x&n!|cP(!}@=3 z{Qev)1?Z)zjQBXKnv$=Ds_>nLf>usBv&=%>nHGaOnTkO{r@B?mq2Q0JiJwcvZG`%_ zb1HTkc3M{|S860GB-%H%Ooj3!3i1*e^*w6oL{+I4$4-_)8#OuAakX((u_T0~$fSMR z8Wp{gPEC)Js}H;Vqb`s{tUa}Wif{R9*=og$9N@9TQNu&2NHI;-vfM^Bu3TqV m|r~oLw7bsfX;AkZjkIbW6jwleZv?#WeTgWUpoV~F$O5aV7 zgoIVqtmm!HrXhh {R6x()6{hVK3IL?$Yo|a&2<0x??y61TGIjhQ0J>yYqbXJ0v?~JCvUT@6=EAm$$i- z F?5rw71WCxAgNMA-3GgIyXI=$e}#7uH~%xowWfAlmzLwRxvH72LNDce|Ff@a z`|UL@&(5$ez{3z1%3GW+&7Ay+$^E0D16@yGx86o>PGL@&fbvGQzF+aM65uuXiFWd) zRT2;iA>Ip~N^TjCHYR~J8-*Li?`l9o*-{`RTKX4x$DT&?2tgB0>b1qPhr>?)((uI` zyZy^+h-paV7j>L!)>WI #W{3i&hV#wL=$yTk8G#A=_d}Qx=Wb z|I2uv$Hk3Ghyt)iJ4IhdcMYaq@@|t4CJnL;YX3{T^Ba1PKSW&GZo_Pw51tO%M?*58 zxbI8^tf&-O;Vhamn#J%5pdHq^G?HSqneQ_;${m*e)Mnfh&f%6tmeGe8Gi$}6GV-a} ztX)Q)D>vPi36`OjDTjWCzYfC=2^;z Qc7vq* W=DA%8^@vh;o*&F;HqaHIK)0c+uOni+)G})|;xY)DCjHMT8=Eq{p zg>6`QlCs9eP4^qRY@&1r^@jC&tBvf9&JE6uA)yX)ebWs?j{1zHnkAo;*b_s*o&DXX zl06x`p`})%>iBC%7o8yM-C`%F)`nIO9m<7%L {I@Z)p??{DE*IgW z`B{6V`$7Vl*P;A+g=9MEvH{bwrtcbBbjtKjboh`w1sZ4|*_w_+`>c-F%47Vheb*MG z23kmdP1dLDw@m-eP0v@wRK+rufgzER3ZdXht2k^Wmj^5t3fD4S0rJZQmJ>x?*>{Ez z6TW5!sSsZdVj%XF*W*-Dt7WjQq}$WCT+M4)N4gZdWH$}9FM7t^S{=L0XH?y5 -ZGnKrkeP3XPtFW{v_3MPmhH4%>|MlN TM4!GLT2I@{1DJet zpPp_wW;lugY2A#k`#1gAA|b@2qy 2N_Ji?Jk*sQ_tMLx{gWK2> z=AChM#Kum8<592JKr_5C6*I>)&9s5EJMa Lj~f1~;YMoAD<; zTI@Nc)tLLHK5FhYgY8-G&E66{$gV|_86w9`CbDT2$dmdwt5Q~TrQy!xHSyMbe#FLyJtZqiH&ZuRHvxY~sTl;$=utR>u(iLA`#R^!-QQ<-O( z{+W@E)njd3``MY|PT61&iv6TaM6R6ulhH@w{rk)~9a)B~jO>go?abq`s)?*r9@-Xq zH^Z~5)e5JYi7vML?A7;O{xrxN{d22sjvRY-fbq4s4%+)4XL+lnZIsvFJ@z^iJEJ;Z zI_o^Pua2%rJgPiquJ?ADc3pOF_vy!Z1kUR_t*`8cI~dR7I!mtfhQ0XCyE LEx5k&5>xq$b@HvQZR6h=2`8M~su)mQG z0LZ_+U*&-HbKb4qcp%z4$Nu^7MiPMNUEwY61+qT_E#u!rRAL|_DC%F4+fJk~sln8? zc@khDDBo+)dle9gP)(zuTig7v?oPny-n@AlfC$Y4@A~au-d!TEeo|o=T?-)+ffnJh zFTKyeP