GST to Prove a Challenge for Oil & Gas Sector in the Short Run
Dual compliance and confusion over input tax credit redemption
are key challenges that still remain in the hydrocarbon sector. It remains to
be see whether the world’s 3rd largest oil consumer can ensure
smooth GST implementation in this key sector
Oil is perhaps
the most precious commodity for the Indian economy; India consistently ranks as
one of the highest net energy importers in the world and energy trade in India is
a very delicate issue. It is thus, important to view hydrocarbons through the
prism of the GST and see whether we can glean something of the future from the
current day data. Experts from TechSci Research weigh in on the matter:
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bKCK/5Q2vpVxk/P996c0cOe84ehCcUk8TjHSI3z4AXBjHMmVfquy8Omel22U85s7HS7zRxoEQsDOseUp3nYAlj4PHjsZGm7b0GsnSvCbv0yxzXmWt92uY2V72yg4msJ1pLVTpzH2fz3DgxY2r989uhMbEyZ7cVRlmb2nuMxVx9RjMO0DZ+nvplpKDLlfK8KthwPpjZaixiMmUllLxIsbo9YeXW5uhD59w02S7pZsuXZWlj87Qaqrom+/wDpVk81mOXMzNBo7A4KyXH8zbUPkypJjuROF6fykVfQUFDpfo2xLdWdpI7T4G72LAQbmH5iUZnPa8rnHkSTycxBraChzGX2P0FWyr/QOhG18ORXQa23BlMrHKedIkEKYsgxC52JV1NHl8rl9z7MtpeSmy9WFkaFg6GJHAQ8ssiSY0ghiotVCgV1LnstR7vUaXXaR9fJLA5mpVfFo3TCGlEJKMRxUYiq40SFUUueo4e41O9sCOHFlVuNyltYz+mK8vZRXuMZxUoQI8aBWU9VXC32nuWThwLLH5HptJP6kuqTJeQxGESQgjhxYkOKHUW5AKOKVlY0azvJvOpdSmPcu86kuDaIIQgZYziM6Lj6jnXzjp3Sd6kkkkl//8QAHAEAAgIDAQEAAAAAAAAAAAAAAwQCBQABBgcI/9oACAEDEAAAAOv3Oc5llmD1os6G8TUhrUNawehx1HBj1Ee9eh4UkizzMELWx89ejFDBxhrBTXjDB6CPQ9D9U2SU95qIZhHqr5rrGxRyER5kBjiIIdD0tocvX5T3mZgUW9CznOX7S1HMoJq6gEcIwAIYVhDiP3WWh5OeCVYhHOK5vs+mjnBVN4qv13PWm+Bc6eqbp367Ax9+GSOaGBdUsMhzFD1HYgzy30bzJud/5pc9lx1bc8z1PPdegGMPoUcALrKgWULqU+dq+r7AMuG4jsk6j0fh+gY89Tuaa6qutRAGPv66QIDSAgFpxhDyyssPfqjn8HkI6jCJM2PQgQCMXuyyCw2F4iCwUtT57nR+k8l5lvdrTTPrItIsiFIrry4vZB6jDBYBXNPg5ZW47Xk/PJzbR0ubCFDMAWsYuQuenwBAMFsWjQ0/YSoFb3tQqUXG0BbB4dpcliIOoQnb7q/RwAFBHmKFJ1FHvIVErfu6XxxLH3t7b7G6hshKudevhaz1tNNRbmPO+MLMth0NOtJnpn+DdWszsi6r0c7k0+a51SiXMqn9NJVqNb5ZRhDPeumpUrBvsqHmcRsbzsGvSMCmvLY11FK6jp/p1esqKHnuNqmGVkm65a6shViBAbs/Y52kVFAhX1PIQID2/AVVByvFc5eGVqqxIlt0tZzhmgY766LFt5kYwguBZZLu7m46CxQ4/wAxpLOdTRqGhUEi0diBO77Q6qya6YAACsqOHY2F10V1cK8f5lUPV9KhIdLOTRu+6a0aZXUVUXVAASqcQw6Owtrzo+ls6XzHnEucpVWMBM1uzfWPRjrYpiSGmMIRQ0uLpHbSz6Dpuhs6/g+a8yqdiM3T23ZddBRHQICXTEpqAtBCLVw0y/bdBc3tmTz7zTnGKqVtTdf0S1rS1uszMEKu1AWghhjJiuPu2Vk+Xh+ei6g3Ol7JpyuqlYazMjldqMYRjmFwxm2W3yZS02ma8u1ui1vSERxiPUIwzMzMzP/EACYQAAIBBAICAwEBAQEBAAAAAAECAwAEBQYREhATBxQWFSAwF0D/2gAIAQEAAQIBbZ/042b9INlGyDY/0Y2IbENhGwDPjP8A94Z4Z3+6M7/c/t/2/wC5/bGaGaXNJmIcpbXlkt8bq/ny8mcfPHPnYf0P6L9D+h/QnYv0X6M7H+k/SfpP0v6b9N+m/TnZzs52htqO0naTtX6s7Z+sO2frf1x25tvO4fsP2P7D9mdz/ZHc/wBp+0ZQAAOoUL1CiMRhOgXoEEYTp6vX6zH1oUtRmGrRsJLm5LszCVXRlZOvXqR1K8FSOvXqR1KkcdXgaiCvVgVKkEFevVk6sp8cMvBHUggKE6LGECBAgUKq9RGIwgUCjRrt2J8AIIWt3xMk11dCanpwylenToU69SOCvXr16lSOsVvNb0QQQQVK8QStRBBBBXhkK9TRBBFGMRhOioFVQqqECKgXih46cGjXHXrwFULSVBJZyNLc3D04YMvXiipUgggjr1469ehQpFLNKVIK8cEFehXr1ZStNR8FWUg0Qa6kABeoUAKqdAvHjrwFChPWY+nTp16hQBQNvcXN2k5lamDKw469OpBXqU6dOnTr1K09cdSpRk6FOjCj4NNRrgqVKnwwNGupBQIECiP1iP1hevXxxwAFtbeWwkjIK9evXy1R1h1gpjRo1169Snr9Xq9fRk6dChXgRlOhTjqV6FCjIyEV1K9SvWjRDLwaKkeDGIxGIuiqF4ChQvXqF69VWxbIZKfwa4446dQsoSkxtqPWVdCnHT1en1iMp0Mfr9XqaJoGh6dChUqF6dChQo0bRlCnQp0KFSvDAgrxwV69FQAALwBwo444444ACxtGbuLqV46deOvEqRw5jIW5t5SOvTp06cdPXHgbjGCG1xtxr9vZz4D2PTeCpQoFCiOx0+70mWEoUKGP1mNo2RlIIIogggjjqFCBeOOOOAAAoXr16gdfYa6GP19PUIhCIryoXyV3jQ8fXp06FApRYdewEtxJFnLDWrnbZddXZgQR16R6ZPER140nVbu+ssru2rmIxGP1+oxGN4nRgR16sCCPHRQF4rjjqFChQoUIE9frCNbTW6p6vR6PR6fX0u6arRbJHPrETxcEVxglvrh61S/2e2wllnNXwI2OmphwFxtXiMnS0tokzl5ibyffymv6EdW27SFttd+PpdW3bR5VdStEEEEEcN4B4KhQvXoEEYi6dAFHXotLOE468detEXdvHEkdlB1Hh/DElX1atrPGEbKVqlbWMBWw0Qawmvj4+tYJ/j/Papxgxd1iLUaSdIsy+4YtMpDrMWUTFw7JvUiurVxww4K8FTQAUKEVOgUIE6hQvTgKqdWTgjjjjrx163T9b+HHVZQz0zlmLUQK1eTYoQ2AjzUmqVtVYI7DTeNb2H/0eCe4+Q9p26sZK4V7XdWrH2EFp+svatmxm622b3DXZQ4YHwaINHxx1VAoUL14AA44Ves0QUA1w0ENL44A6kVKMfDmqt3tpbpjXNEnxZ3MMt7p+FwG75TVq2o4R8jbZnF8ig2Lq+LmlOr5fN6jhNOkrVLjPYzDaLPHYQZjDWHx3sN8xkpgwrghgRwV6heABQXgVwAAPEssJFOAi26KY+pJk9vs7+uGr+KGJWvAfBo1zXOJ2CPdshvzSYjI5zc1ks9+2HNeObf5CkmbwKxmUtvkm/8Akqw+QVucd8iZH5NxnyPl8zhvkGb5X2Ta3L0aaiKNENRo0tDwAF44AHgUPFzHb0lcKJXgLP7CfApBHaxRXKtaTmzm5NGjm/7n9v8Atf2jmf7JzRzJzBzBy5ypyv8AU/pnKHJnI/f+/wD0v6X9M5H+gcgch9/7xvWvGuWmZyTR8mm8EAUKWh54rlSo4kNs8TNIZLx1mLseaPhHxllaLfytfvOtxx4b/wCwDK4b/Qo+CDR8Gl8CloUFVepQqtBu/aEIzGnBi8du3PMr3W54nLZK6ItBkXFc01NUHyjr0WV+SLfesdu+e3evl9R8f3GoZXS7PDyfH0MI+OZYrX4/1HRdo0itAxHyK2MxeP0We1g+PLiy+TsVJHPg/wDzrVL/ABeJy2nCiDRo0fBAUKqKvFduzOTXNJXSueebiWE1NP45ZzH7biCwijnun8wV8tjBVstrFsmz67h/Py3XzBmm2H4pm0jKapnNpSy0y6xm77Bpee2u6rUsNqmr/F9ZbZvk9zpvyinyJld113M7Ls2u6K/x9k87rq0aPggiunUUaB7B+/fsfAPIpmFADxdrEBVzGQa5nqFkjuWxVFoqYVy9R5LFaJk5I/jff9hxV74+Ur75YvrnIfE+R0GPEaZhtrvdJzuybBptpJuerou7bBgd0s6kra8xsepfINz8r32p5TEWuq63hsxr+s3Ea0fB8dTGX7du4bnmufABrgCWlpR4evcJoo2PiSpKsLz2WBaNJeeaf/rh8x/8F5nv8xAxGFkASJLEnnmh44FAccDxxw9AGXmmFhb3+Px1S2xo1deJopUx8Kyih5Oo/kPyH5L8l+S/KXUCuaigbExYYao+pfmnwH8H+EcH/FOG/jHEfyv5X8z+b/N/n/zjYmz+r9b60Vv9Z7T6sltwt6fIoHzz25Ulu3Mnhq5L3l5jYNst7Rsdds1XLCRrZmxxdILXyaNcXU17n5tieGO0GKXGvZvam2ZcfJmtxs96tdviu5Z+D4Pk+DXJo+Ce3PKXSZH7E7vRYnxyDyDQ8cKkEX03x7WCWNu7vPFNp2XxWNgx+H9Xp6SJ6sELm3x4t4zF44mu7zZbnORm3ssLrVtg7zG2WIyduLD+VcRxQZG3svjuy1SPEk0aNHw3np62YyijDJBXLSl+VulZ6eShQHhQAF6hFVAhjuXux8l5DeslsX38LsEWybRsGtbHYbYkbxvbZCBVx1xPcY5hdK9GpYr/ABVtZ2Oo5LXRYT7P+qh25cvZTSWt7kL/ACT57G7Nmt2xm922ZuB/jp9dLdIJAWmZRX2J78Xr3hqCIwuJMjLkprul8igAPAVVAgh+3f5C+vskySO0jgs5mwd7b7Tdb/jtzXf4Nsz+3vuCbVFvEG62G0f24rq4RMxe73PsdrqF5rq4j1Wmu2Njk73KWWSxpxjW8Giw4gR+gwLEIzCYgrM9zPdy3jXH2TkWyU10ZvtC9XLtlJL95zMxNCloUKFCuAtQW2by2F2LKbRew3uOvrWiLfHyzGoUGOiyjRPb5DH2dmgkxGE0650YaK+PnxdlWea2w+pWiXOZy9/tLb4+5WWbtNo/UXG2W2TzGznZoN1tbssJfcJlfnq0U1vLay2r2Uln9drd4GRgUKkdmNHwaDKRQoUAABW7bLncs6PTVEksE9ha4fIXhi9dhbEJOtMl0VqNtWTXcvebRFvr1HWaTIX1gua3K42i4xiWi5BMvFk4b45CGstcSYTBa2toY/WVNcl/d9z+guS+2Zmdla3ezezexbGyYp8W9i9u0XXj19gQysrArQoUKngGIht7eHc8pYWqxxRZNXtJbcW1pBLU93YS5cQpNUbG7tbkC0rHPmb+8ucLnS2Euby8ugbfN6PHbRQ2GJVibe52K4sL5ZTRfqYXt2tXgdWNFxP9n7n2zdG7+0blbn2GKTGSYSXDyY1rXsrBldXV1dWUqVW+xf1s3sq4dYIkBjGQsJLeK3ginT60arH1nqMXUWMjymu/auL45Dv39sRWR3ki+WkPx9rN/u+wQRQP3uajeCX7Hv8AvNkzk/6n9J7lqYmjRJrgqycUw8CQTi9Nz39wlDq4dXSRDHSCOlGZwWPw3oxWFzeHW0W3iju8aljDhJ7QW0FvHh2srlIhPJYX+ybbe3auJRNJJ7IzAGp1+VF/QIoit69guZaMn2Tdm6Nz7zObj3/Z+z9n7BuPs/ZF19n7f2vse/3Gczm5+0bz+gYVRAKFK0c0UiFHidTGM5gUoG8hFjFj4MLmcfcXT7C+zybaNxg3wb024WuSaRMti7mshFKhsZ8vFm8Y8dNIx2/YSykGGpbdbRyTRHX1+j630/o/Q/nmwFkbX6/p9JiMPpMXrKspQoyGNke8/pHKrllyq3qXa3i5CLIQ3sNxBKtxmrar65EN5Ld5G+jvorupklDL4AwOR+4hsxb4TcMPkxIPXYWdvbCcP2+VIwgoVGWpqZux8E89vb9g3X3Pv/0P6f8AR/om/N8b77332vmvzfNeNd/ba695m/orlFyQuxPHLHPHOkitG8U0F1BfS2t3qF/rVpY3eKvLa/tshZXEN0J6alGFxOz6laQtqeOtckfz0WGttSk1X8tgdTm1ptOuMIo+RrhlFQRwKTJdNPChHBFGiCCeSSxY0aLE89uaNFmkLcmueS6urq6ujxyRyRyxSxuhjkikglsLyrePIPkshl73Mx3S3sEsMsKLg8zntiEVvfW9LaPj0so4/pvjbUSwxRbg6ZoZP+ocsudTNrncZcGy+s1ubcwfXa3MDRGMxlCpUgr1or0K0aIKdSCOvDOrqyOrI6OkivG8MkboyNDJbz2l2ss95nrbD7F8m5SYvHeo9R13lbjHVj6FNSFKJkFuQpfepY4YcdHriaemkRaWNSscfJKJi/sMhkaX2GQsZWkLlzIZC/bsWL9yeSxfuWLcs6urq0bBkZCjxNDJE6PG0bwyxXNreTX82x5e9vpZRcSzPcRRJPXNYtbCMW7xpFHaYzBNDY4ie0SHfLfUhiJjOZjMZmkMjS+1pfcZTIXMntaRnaQyGUyewyd/Z379y/PYnt2LdmKsKRgyOrIyvE8bwyRukiPE8Be9NT2txBc4vJYqXEXttJYi1+hisbmcAttic5mNw/YQbZaZe42KyzcNxlUtMn8kR4SOxkkuWvRKWLsxYsWkYsXMhbsXMrMWZu/Zjzz2rnntzzRNctSlSpVldGR0dHRonikR0kjmLX17Hsy7lfbvf32Vz93G2xnbRtI21NtfbZNhlujXCwYzXbXC3apbQWSWEsMsEmOXAW2JWjJ3Ll2YuZO3YuWJelosWJrkknzzzXPJPPhiCrAqUKurRujxvHJHJDKkiusn18vFcZiTNTZDJQ+m4h+qF8pEW+vCLh/jq7usn7LO3tbSULZXrwws7SmTtyaNNR8cn/B8Hy1cmj4Y8/5P+GIKsrAqwdJFZHRkkSSKZJo5Q4djlsXg6FZPJyLDNcY/XsPdwhOFb1zYa4tycZdTzWqYexsrCHG30Fwkzyu8hl93t9nf2d+a6GOjRo0aJ5Jo+T558E8888uQQVPf2B0KyRzpKsiSpNHOk63P2hc/aykuwZbG2u6W0dr8g1aWOUgkkao6SSfLXDrTGBLK3wpxVRW2ahvquDM0jlu3bt27du3bt2pqNNRpz255NGueT/k/5kYSd+4dXEiyLKkqTLMk6zpOk4nFx9n7E0ucm1uz2W+1Bc5d5JL2V14hWGkmVR4x1oLPHNZXePzuTvr2e4lleRy/fv379+/fv379+/Jrq5/w3k/5P+ZDyDyDyCpDqyurK6OJUlWX2ewSySXsmHa4Ov3bR3F1dRya3jsJDq35K01y4x/4KLRMDZDDpjI5Uvbq6nuJ5ZJXft7O/fv379+/fv379+/d379vZ7Gfv257c80f8yVzyDyrdw6uJBIJkmEouRdRz+1ZfbfySss8Upltp1kurtc9Y3sjJjsFFJfZTMtmsbllvbZo7i1uru4lmkld2ft257clu3bt27du/s9ntL0fHbnxz/xk/wAigq1zyGWgyy+5bj7BuftJcO10LFJ0xFgVuraavfh77+wdpx91Fc5BPo4tLmTETJd2l3LkHunuWuPf7/f7vd7S5f2G4L8888/55/7f/8QAWBAAAQMCAwMGCgUFDAgFBQEAAQACAwQRBRIhMUFRBhATImFxFCAjMkJSVYGR0TAzcpShFVOTscEHJCVAQ0RUYnOCkrIWRVZ0g6LC4SY0Y9LwJzU2hPGz/9oACAEBAAM/AeU+Y/wziW3+kyfNcpvbOJfeZPmuU3tnEfvMnzXKb2ziP3mT5rlL7ZxH7zJ81yk9sYh95k+a5R+2MQ+8yfNco/a+IfeZPmuUXtfEPvL/AJrlD7Xr/vD/AJrlB7Wr/vD/AJrlB7Vr/vD/AJrHvatd94f81j3tSu+8P+ax72nW/p3/ADWPe0639O/5rHfadb+nf81jvtOt/Tv+axz2nW/p3/NY77Trf07/AJrHfadd+nf81jvtOt/Tv+ax32nW/p3/ADWOe0639O/5rHfadb+nf81jntKt/Tv+axr2lWfp3/NYwf8AWNX+mcsVP8+qj/xXLEHWvV1B/wCI5Vk/84l2euVWwfzmYf3ysSbe1bU/pXLGBsxCrH/GcscH+sqz9O/5rHvalb94f81yg9q133h/zXKH2tX/AHh/zXKH2tX/AHh/zXKL2tX/AHh/zXKL2tX/AHh/zXKL2vX/AHl/zXKL2vX/AHl/zXKL2vX/AHl/zXKP2viH3mT5rlJ7XxD7zJ81yk9r4h95k+a5S+18Q+8yfNcpfbGIfeZPmuUntjEfvMnzXKX2xiP3mT5rlJ7ZxH7zJ81yl9s4j95k+a5Te2cR+8yfNcpfbOI/eZPmuUvtnEfvUnzXKf21iX3qT5rlR7bxL71J81ymJ0xrEvvUnzXKj23iX3qT5rlT7bxP71J81yq9uYn97k+a5V+3MT+9SfNcq/bmJ/e5PmuVft3FPvcvzXKr29in3uX5rlZ7exT73L81yt9vYr97l+a5W+3sV++S/Ncrvb+K/fJfmuV/t/FfvkvzXK/2/iv3yX5rlh7fxX75L81yw9v4t98l+a5Zf7Q4t98l+a5ZX/8AyHF/vkvzXLH/AGhxb75L81yw/wBocW++S/Ncsf8AaHF/vkvzXLL/AGixf77N8113d/0o8W+7mCC18XVbFqEH3HYm9M4K91otv8Q08XVBsTX32rXYtf4t1nd/Pp4+vPfnCb4hWni2ViFqB2o07DIfTjc4DfpsTpb59b+kns2tIB2HitPG0Pj6/QOldYJ0LrOTrC50WvjsgB8kHE7yszibfT9d3f4o8ceMR9G5jzlTaloDnbcOe5pv2q1iSnS2aTs2fxZsLdlyumfe1gNn0Oq1+n6x7+fTnCampv0F1bxreJZPjkDmnsQmfF4P6NNZ9ha3HRaW2rNNYcHLTxm+Jf6GBzdjg4JpZYfxt2Y9/ijmt9Deyzp7G3LSFYq/0FmE8AsvVvbtTqfwwSsZ16J5FzZAx3sewLLLF2k3Wn8SuDzn+NDM7vQQsrBafShpbdQVNE1gFnNK1P0GqyxuPAKORl3aXU1TNUubYZcP0uNzgvJixOid0wkNzqtVfnPNotfGPiZebVW/jGvP1j3/AEGn0NiEZZct/OBt3ropnMvf6DsRLdd5XlRnjEkVyDrY96qIc0FJPJG2OiaDpcuIP6tUHQhwOZznHUKme/opQWlrTl7T49lcq+ltTsWKTtzNpX2VXTfWwvZ3habFU1kvRQx5nWusTpIjLNT5WjUm6lqZmRRC7nHQLEqaF8s1G3o2Nu43UYdmDNO1Xuee48W501PBY7XtDo6bK07C/RY/SNL3Uoe0eobrK7K7Rw2g6eOfpOse/m0/iBjlYQPNdm92xOOjt2z6ALLTlrB1nEJ1hljLjbfuQq5hMwO80NsdmgT2wC4DRr1uAV8sx2ZwG93j6p7vNF+CipohPMwGV3HcqWnt0kjGX4lU1ZGQQ17XBDCJwct4n+b2FMdioNrdQ3UbsBq8r2k5NNVbGaL7X7F/AGIf7u5dUc2qHBY1LE2RsTCHNve6dFI5jtrTld3jnsoRCK+rZmL/AKtp3BUWGxh1RNHC3tKw7Eb+DzxydxVPWUcldAwNniBJt6Q7efTxArePr4nWPf49/oAhzOme0DgnRbdTvWYI84TUF2JscsJOlrn3pzRmY27768DdOkjvm1zuBb2hF9IwZmgEda+7vUoeI23ey4JNtBrzarL4mqD8QgitvuU2goZpzsjjup6+V1TVPc6R+tr6NB3BSxVHgpcTG5ulzssm1ODz6asbmHuUeIVvRPc4B7L6GyocPw6Woa+d2Qb33VsXpPt/sQOBV/8Au7/1LRvifwbTf2Lf1L991P8Abyf5jz+EVMMPryNb8SmU1Kxo0bGy3wClxrE5p5XOLQ8tibuACOF10NRGcoa7rW3hYFJA+MsmOZpHmISOOTe45fiqMQMmrx0r3C+TcFgBblNFF8FFh0BraEERg+UZw7k6RzQ0Elxs0DeSsPgp2TYgzppnAEt9FvYsBlZkNDFbsCbgbfDKS5p3HrtPoXWp5z4/WPerLXm08TXxBzDxMgzdmq6Z7BbXrD4Kzj2/QeETMbe2VpIPvT3Ou82I81u5SR+TNmSNleT2JngvT219XcSg+mmDvrSW5hwtwWisroBBW5gcVb9gr+A6nuH61YDuRGK01vWV8Oqf7Jy/hOL7C/gGq+yF/C1J9v8AYv4Drf7B/wCpaBXUmNPlayQR5LKo/pQ+CNPSxQl1yxgbdTySyPFUOvI52ziVJglIKiScPu8Ntbigh+V6P+2av3pN9g/qUdZiNPBLfLJJrZYKRq13+JYGGk9G/QesqWlxaJ0v1UU2vcCqKoppW0DZnz5ep1Da65Z/lCGoe6pc0yDOCerY9ibPhdUx486F9/gmOxmiz+uFVuw2pZRnLOYzkPauV+CYlFPUiqljv5UXzgrBarDauifT1Ae9hFnMtquqO4fROzHvR8QfQtG028S7CNn/AH0Rjydrb37Qht9/xV/Gui2qa3Lo5ijlmiaXAnMPcmCrqX9VvXf77qFtOxjm5iL2HElNmroWuYAM3X+SyyO7HHnv4gZizAd4ITp8HqmDblv8FmAtwRlxWAD0dV0WFVTuERX8KQfYX8A1X2Av4WpPthfwJW/2D/1Lqt5qXAjM+dj3dJa2UXWGf0ao/wAK8Jp45mggPaHdqw+nnkiNLO4xvczQcNFS4/RxUsNPMwiYPJcOHN0OIUr/AFZm/rXSU7h6zf1qfCsSLwB0kErrXWOT1EUfRwkPeB8VeI/ZX5UxjwXc6Z+buBVDhVLo1kcbBtOiwDpWxNq2FznWACvRT9sTv1KWORj4r52uuLdhVGYGCvD6eQaOJbp8VhFYQ2KrhcTuzC6psUw2aVrAJ42FzXW4IHm1+g1PfzD6QOfEd4dz6IWTwQ7aGTbPtK8TewWPu0VrhFHxAg8uDhuFlGJWteGuzEa32FRurn6aEn8AstM0Zb5ti8HdE5zdkrbuG++9Xnl+2fF05jSVUcw1yuuoq2ma4ate3VS9MTTStyOOw7k3DLyOfnkI222JsVIygY7ytQdbbmhfwxEP6pVsAqvshNZi1Jf84F4fQT04dYyxlt+9SYRUsppJGvdkzad/iXw2lP8A6Lf1L9+1f+8y/wCbnN9DbRR4phcevlIwGvHcqfFJTPG/opSNdNCoMOqBUTyGaQbNLALybvslRwcpuvpmdI25TsYw6WlD8mcbe5OpauKWrfGREbta0b10kL47+cwj4pvJzlRFTTvbIB5xtp11DjGGyUwyszjQ2VdHXRySyxsbG8HMwamyiw3BayeRwAbC7bxIWaNpO0j6IXP02TuK6nbzOEbiBqurqs7X/wDzXius8br/AK1rfhzNCbzHmPSg3Oz9idE8OyiwcnPnMljtcVM1gcLcPcs0zdeo1zS7tN1aplsQQXki3b42vNPhJyW6SL1eCwRzfKSmM8CFRNZloIn1EndZoVRU1L6qpfnmkOp3W4BRYbXNqJb5WNOwXWHYnhktLDHNnkFhdqdG5jgbOZs71SRxBtZFIHNGrmi4Kp8dxU1FOyRrGQhnWFtQfEgoqaKn8Cmd0cYBcO5eESyykZekkc/L3nxKzCpxNTu1vqNxHBUQYPCqeVp4gXCpywtoKaR7zvfoFLS0Qhq4JJ5dbvbsT3TdO27HGQub2JsEQjroHuIHns3qN0TmYfSydIdjn7ApKWmayvgfLIPTbvTsYxSas6IxZ8oDTt0VZhjBBVReERt2Ov1gsMY3qUVSXcLLE+U7micCGmYbiEHb3rT6LU+Jf6LOw225CFoT23+IV1ouK6PIBsc6x96tK7jbX3bubSyv4lyndd1vN2/BPGZ2S4snN3nYqzo4CyxE7i1inZI+M6Ob1XWTupCWnRu3uV+fCf6VGsK/pUawr+lRrC/6UxYX/So1hLttTGVhVtKmNYZ/SY1hh/nMf4rDD/OWLDf6QxYd+fZ+Kw/+kMWH/n2Kg/PsVB/SGKhtbp2qi/PtVF+eaqP881UX55qo/wA81Uf55qot0zFR/nmqi/PNKpPzzVTfnmqn/OhU3rtVP+cCgPphQn0woz6SbxQ4oePqe/6C3Pfnysdbfor6f1f8pstEAObyDj6vWt3K1S/LcNzk67yd/N1r+KxsT7i53KWWmMjgWtcL6png+lrkKGOVwLgCFldHkl1iddg4XUbnlzo2ucdSdip7BrYrPvtVjz9Y9/8AHLlYngdQ2nr6cwSOYHhpIPVPd9NqfEPMfFsggs10WOd2H9eqINlpzZgRtBCc15HBrSO4bfHjgp2SPO2S1k5zBT0sWRoba7tqd4ZHmftvpfsQknlcfWKke4GJ+07bqWme1xeZ5Dpa3VHegOiaI4gDE0khut+9Hn6x71h/7m+F0LzRxVWPVbOlJm1FM3u/D4rlO2V/hRpquCTR0EkLctuAy2/FYRyl5e0o8AbTUc8jn+Ch2ZoLIi63cSNi5TYdjtTDAKeKnpZ5IWUvQjJlYcovv+BWI4bitfW4XT09G2t6PPAGBzRkFtNixyo5BYvjDzD4VS1TI4+p1bEs2j+8sd5R0jaWtdD0bZA/qR2NwLft5v8AxPTAD/V8X+d65YGoNP8AkuTOGB/nsy2OnnXtfsXKWlxCGgkw2bwiYXjaLODrbesNNN/Bcp8FpTVVuHvjhB1eHMeBfjkJssTr6WoqqandLFA6JshbtzSuysAG0knguWMVOZ3YVJkDc1g9jnf4AbqWolZFDG6SR5s1jRcuJ3ABcszGH/kt1iL/AFsV/hmUkEr4pWOY9ji1zXCxaRoQRxXLCsgZPFhcmR4uM72Rn4PcCsSrsfZHieGyeBwPc2qDndHbqHLvBOvBY1g02I1ngPR4dHUv6J/Std5MvszeXcwxjlRSMf8AU058Im+zFqL34mwKpOUOE4Vymo2FrHufTShx6wyuOS4HvVdjNYyjooulnffK24b5oudXaLlZidIyqpsNe6KQXY5z2R3HEB5BsqilqH080T45mOyujcLOB7lyyqYmyMwt4a4aZ5I4z/hc4FVeHV7qWqidDNFIA9jhqFX4zywoaShi6WZ2GtIZmDb2e/1rKSJ7o5Glj2OIc0ixBG0FYtTU9DPJSvDK/wD8rsLpe5o13rln0XS/kt1st/rY7/C91yiwv8rswykikPgjzViVusbI9p1I1F9ixHGqsUtBTunlIJyjcBvJOwLlLgdN4TXUDoob2zh7XgX45CbK/j6nmugOYIc55zzNTmzS945rjnaJW/ZyHuTuiZm1dl17+aKBwzutmNh4nknk20BKY/J1RmDdeChBPkx0u4hMllcHDJ5JztOxN8CbM6XO9xtqLt7hsUsZLqhh4ZhsbwCZNHC5hv5JoPiQisj6b6rpm9J9m+qm/wBK25/NNFF0f2bn/uv3Oq38nUU9FijqycwxPfmaGdI/qn0vNuv9EeV9RFhcskXgkkT4XE3LczA/4arklyzLIeUVJ4FWus0V8Byj+/w4a3CquTGLSUE7xJ1Q+OQaZ2HYbbuC/wDpRyh/3+L/ADRc/wD4so/9xi//ANHrEY6ylwqOUspnUwmka3TOS4jrdgtsWLU37lFLXRznwp14Om9IN6Qs0PGw2qXEqLlBQVUj5YJImnK43+szB/xVVgvJHlRW0thNH4NkJF7FxLb+66xWLlbQVPhcz5Kmrijnc55d0jXuykO46Krwj90Ks/I+dlR07HRBgzHPPGC6w/vLlnS4jTYpV4nSU9W14d++as9IQNxIzXBVPWfuxBsrQ5gDJnN7WQ6fisSrOVdY8VE0Yoql8VOGvI6Po+qS2282WL4zy5wqSuq3yuyPj3Nu1rHkXy2vtVTJyhxiN80jmNxGpswuJAs87ubEouQmL1dFTOmq8U/e0LbA+SHVeezafgsefycx3AsQoZIWVDBNSudYN6ZvEjtAVuWdH9if/IVjWJ4ucQlq5GzRyEw5HWEXYwbgnQ8q6Crph0c76Gnmu0a9JndY9+i5cYlIzE8RxCKknvmidVVJY9u/q5b5e7cpPyxg0sz2Pmfh0PSOZqwuDjq3s1UmCcvcGr2X8hSxOcBvZneHD3jRGTltFFR5eixh0UsLxdzfLGzjfv63csNwz90DC4j/APbsFZ4MA3rhpLMpd/dvY9y5R1mJVPKHAMRdXQzXyuppvKsb6gy7QOAUj/8ASh0hc57sFqi8u2k9qoKeHGsNnr/AJcRgY2CqOjWFmba7de65Vcl6V1PUuk8AmeOtDKXQPdt1HHvC18fU81voCjz/AK0ek27RzX57SA5b6a+4qwcOB/WrrwudjdscLsz+1+4I8/73kDdpFvipdWyD8bXUkoyNi3E2buAUkFQXWe5vQuFj2q9LFmAsL2aDxWdwaDe+0lMb0jQLNDur3JttOfru71gHLvB6Wjxetbh+K0TMsdXJ5krf6xJ+N96/JGJ0FfX47g8VPDOyUObPcv6M5rDMG7bLk1yr5b4lJPiRpqWeJvg9TlsOlaxrRmzej8EyORk9VygwluHF/wBe2brFvZfS571ScpMfNRSA9BDA2CN59MNJOax+0qNn7mOO0rqiITvroi2IvGcjNHsHu56Kt5T0ktNURTMbRRAujeHgHO47lR1/KClkpaiKdgoGAujeHi+d3BUB/clo6MVMPhAqTeHOM/1rj5u1UFBJjHhdVDBngiy9I8MvbNsusLm5L8pY8TkdHSPdStkkHoXNg74rD8BxOnxbEsew52H00nTQuiku+Yx6s0/HS6o5/wB0X8tVtooJpHta52nRtyZGE+7aqX8pS4piXKKg/J008kvSslzzStvfqi1sx7Lqjwz901mKxSNnp4xGHuidmBa6PKbW22uqHlDik+L4XjeGNo6giSbPLYxl3nfPWy5PclOWuFyUVcaymhsKif0Q94LHFtvRF7rwefEMZjxXDp6epqXzQsZNeV/SP9EbDlvxRke1otdxA1IA17TsTsMfhmD4HiL2U9BSBr5KaUszvd62TQ7L+9Y5h+MUVRU4nWTU7Jh0zJJnyNLDo7QnhsWFYX+6oaiOtpjSVDZZxJ0zS0GVhuCdg12K8jvtFYYzlpydrhNFPT09LRmRzHZw3LI4+jvG2yjx3GanGByhwwYfO9vlnzXcwWtlA2abhdYVLU4EzDqptRTwYbCxrr3OUHTPwPFUdfj9LJS1EU7BQMBdG8PF87uCw+o5I02NVoLqjk4yoiiu/LmzMs0fCzQqbH8Xc3EsTbR9OXvdUyNzAvOvW1Fro8jsWbilZj+HNoejk0imv04toLfjpdYfU4vyxqw9kEdXh9YYQ85c2Y6e8ql5QUkuXF6SlrWyhsdNUdQPad4d+wBM5IckMWwqvxOlrairLGwUcT+kEOty/s4+5a+Lfm1P0g4IKwXlGrTxAWPB3tTGNL3H0RpxPYpqKU9JcNm+r7LoQxhm05rk8SefRAR3OwPZ+tNnddwFvRA2p1HLIZOs0ROAvt1WsmY69EbX96aaGBoZcuB3a966EeTfY/4rpstFCbWku7P8dPE67u/6WhpOSfKDD5XkT1hpehblJzZH3Pw/iOHQch6LBaB7jNPOZ685S0XGxuu3ds4eNmcr+ICmPaCtT3/TaIZ7LcFHCAZNhTQT38xcEZHuz20cbm46o7E2Q2e9riB1NfNI3qoqY8rG9KY32JCmidleyxtdW05ukjjh9eTd2AqanOQvtroQAR77q0XnZmki+g1TzJIWvGkWrmttxRFMx932IuT81HK6wsxg4b+5dY8OHiYcST00/wAR8lh/56f4j5LD/wA9P8R8lh/56b4t+Sw/89P8R8lh5/lpviPksO6x8JeA0a3kYFhVO6zBUyWO3M0fsWD5yDDVEbrTN/8AYsNzaQ1Nv7Rp/wClYRJtFa3/AArk8ImPGISXO1ltR+CwiZ+VtW73uA/YqR3m1F/+NGmN/pBH9UZv1BUrXNa+SSMuFxn6v7FQtdlE7zbg4Kk/OSfEKk/OSfgqYenJ+HyVP68n4fJU/ryfgqf15PwUHrP/AAUHrP8AwUHrP/BQ+s9Q+s9Res9Res5R+s5Rj0nJnEpvamcSm8SmMdcE7Fn2J+ZOB1Gits0T2dqezRan6G/NxXqpycjcW2otAPELpaprR5sIue8r4ohVEcLxBYy20B0WITYjTR4h1Y5ZgOrJx4WU+F1rafDp5nuMRc5r35lyqwvrU3RXe6+QvBPwWPVL3SYgIx5MBthYq5urpkEsRO4PPxsEHDS1t5KLh1PNJva+nesjpBs8nZZqWNjX7Acx9+xRNbroLKRsBmLrjPlHilFR0ZHTuDL668OKoYhaml6U21JaW2VbVgRNiaBe3UFr+9TSvFyG/rWbziSnTzmOKMvedgaOCkgq2h7SMp6zSszrjTuUg0a8qcDztnYpg3a34LEmzhoqHxRsOpzHSyFRUNhY572QkjPfVxv+pVVHa0kmTgQCnPs58Uc+fUZmXP4Jzw181FTMDgNBcOWDvY4CmmD7aHPpdH6DRFFHmtzFFqLVFsc26ikHVCB0srXXFan6MlM3hRyDRW2KQDNlvZeEZb9VgaujqJ6Wf68yXbYEkjd+ChDi3pWXG3rBOlicwOcy488bl0shf+Ups3azN+1VWB+DSeHvlzPOXq5SPfqsTxad76epIe1mplcTf3rFWSNmrqkOc13mxjNu4uT+BR4FOCDprP1tFf4n/sr9YBpjHrbVRVEtTo2zadxOgH6lE2SRha7SO+/tTGUDDmA3kaf/AC6fL1pGS5fRcNbDtT48Mlvb65pHv08Slgbd0rL8NqbHpDDmd2rEqolrs3YG6BVLtsjtdND811gXAuKqMZqnRQvZFkF3F19B2LDqblE+jrpW+D07yC5/VzWCw6vq/wCCKeSSHoerkZ1c7Txdl/WsVwvEGVowx4dGSbCRpuLKeqxCepno5GmV97Zb2043CYW6RS7eCifTGXUa77qNo0XhEoja5rLtc7Odlm7V+8zS0crDmb13AOtfZYHgExmU1cxdpq2Mgf8AMVhdIOpTdJt+s62xU8Juyiy2/qW1RHv59fFvzO4FZT5p5sydwKeNbFWT+HNdO4FSDQKV51VhcqMHVG55h9BZAprE0DRRxhzpHABrS49w7FydhndFOyoiit1H5M2b3blyQqqYsjxMxvN7Z2EfqVKycuo60SOPpBztPiq11W3NWhsbsuY9He19p7VhNFCGurnvDb9YstdYPI4WqWm/GwWD1UTYmysL2G+y4WBYdJKZZbB+zKN11yerqhkEMpc997XFtQmPvltcIDSy7FXCrd0LLsyMDvddMd5+aR+62xQ0rKsStcDJCW7LDVZBJd5c3JsO1Xp4rMdZuxv7U2na0m73H0QdL8bKoqKKoMhJIfHcAWA2rVaoTefdU3QSSF8hyi/nFTVtTHS0seaSTzRxuqz8tRYfWFsF9SeG9UNBiDoaed88QYNRq7ZusqXDHsdKYYcurnzvDQ8WG7bvWCYdfocSlnzv1ZSeSu3tcb6KrY+olZQQEy7HSDMR3LlPUts6oa1g2MjFgsWnP/m5hrueViUth4TK7vddYpFFmc547bLFYWFjal+VVu97Sqlkjc1PFJk9bW6pK9zIHYFFnIsXtJYLHXYO5QUVXHC2LzL5wx2guT81ycmZGJTWMcA4eSjb6QssFr3eTdWgZs+aSMaKNsz+jfnbfR1raeLdEoX1UQTRssu0BR5dXBMc/bdCPYm5dUEzNqLqJzNEHnQq6j3qGFumqs7RXaU4v2rU9/j68w5uBU0zwyNt1hlO6ridURST0hYJoySBd4u1pdxKmrqKprKqpdDUTSO6gk80ZvR7FBisjWxi3RjTtv8A/wAUHT5HFzSzQ9VU8briUbOCYc/l97R56c/q9MLd6qLgMkdfdqpWuOZ7r9qldsd+KpaV1KY6siW1ns2m/ZYLFcFcehxSAB/ozjNY++y5S1MD4vDsNFxbO2KxF+HWXKehy3qKavbfVsmn4tWKPMzn4TR24dM6/wCpYg2udIKIDM6+QOH7UGQukpKfYA4tdrrwWIVtMTHkBt7xZY1Tu1usUDgejOzjxWLgkxmVvGxb+o7VHJc1rsvANafxWHXt023+qVBMfJysN1TvJpemYZJm2a0uA2rCMCrWznE6aBzNCxg6V+bZ1bafiqCWs8Jp4J66Ut+undlaSP6jfmsfxAiCPJTNOmSnae/btWMYzibaWeOU1JZ0nliRod/WU+EYrJQlrHSRWvk1Gqnm6+XKOJuR+CoJcKoqWOm8tG55eWauly6aZQeKLZXB9HXeeMt4S38VDRyx+TlbYt87/wDio6jDnNuNQFE4aOBvfs3p1nPDo+PnDjZVFTI0RxO132U2D0PRQx5p5NTITlLGkfrWFRvL5c0z9+aQEX9ypaVo6Okayw3NuhbTZzdituQ4Jt00NRWVNG9EA2Kk4p28pzDmCfZOTnojenKRhRypx3ovG1X3q6uVr7/odynnfZgv2nRvxTcOqp6KFzJJ4Kd7573bkOXq2U1Lg1XN4XVOr6lrHsIcXAOB9Ib1iGXEKmopYHDEJIumebhzHxaB2UbOxVjKiJ9LI2dj97zx4lVlFLHVQs67trcwt/ylVOJ0vhGR8dTEOuwHQjiFKTo59uBKdnkGvntVRWTODW2Fz1uHeocOaYqaz3+lN/7Vc3O0rO+yMFVT1UbQcm0bLqnNFcsvnbcXPmG2o2cbe5XGrRooiDmYDooXVD5OmfA1gaOobLwZzXNqpZGuHpoEavk9zlCA59Pn6T45uyyqMappHija57D18z3NyncLBV7K2KAwOa9+oDdvaNSq+CMHwar272t/YnRymPUOvazmnb7lLTyR9ISDlvbK7/qXRPaRu7bKqnrKp0kDJYHRZNTcghVD5rQwAka6XJ1VL+WIn4nSvdSMDg4bLu2AaftVL/pH+VcNp2wsjY0Mpo2jRwFr9UWU1PiIq6isbS1IhDS/P0Wdg61nNFzvXJ+JsTfDZaoOcHllOzzTrvkumSlppsJYSPNfVSOkI0y3y6NXKOoYIm13g0d9GUzWxD/lsq9j+mfUzOJ2uLzdVZt++ZLfaU9tZnO7yixtnQwPH9ZgKo8aDoxhtAxrW/W5Mp2/NYbBVdDTtFoLtHR2F+OoC5LvjcZcFJldbM5lXKB32usDq2/UYtE8/mnA2v2rCapwc8YowgDrSdHr7gE1rjlJLRsvt8Rp2lM4hN5nFSKQjYn8FKNyk16qk4KS+xO4J3DxD4up+hA4LEaLwOKCn+okbOJe0brLHKzpsbe4ltccr7Nt5gsFimFzwzdHOyOVvmkHN3Krp80zInyRVGksb2k3/wC6OHgSM6Qxy+i64uFJTzMqIXufC/8ADiCp6eoFXA89GfRvsTK6E1sDcrv5Vg48UZHPkkGVgNz3BZozBSDJDvdvctEV1294QtlQglETrZXOvbtQmsW71a2h+CjkrpKZzL5wD+CyFulraLRQTY7Qib6sS5j3tBI/FU9HDjT3PHWr5LdwJsp34vHWRuv0J0UMlKLN8rlVTPXOnawk5sx7CnYtLG6rObKy2qp6aoLYdmwptWI8sDGBjMnVG5vFUVNO2WWBsg3jZfsWHUmK1HgODRdKSB5UlzG24MXLPFIS1gdDABq2GPowAsSqYTV1c+c5Njjc6KoYxsthkVINnSPtuXqQsCmlbZx04BFtkbbTqqivkysvlDtSpTB4DhkDhdrekLRfduKrKNjJZ48jXkgX7lTQ07Zp4o3yv6zTwaVHEOoxje4JycnBOTgE8704KRvpFPG9OPnJj0xRu3KIjYozuTOCG8JvBMO5X2J7U8JzVqrFaoLU9/0UVTC+KVt2vaWnuKo8FkdhOIN6TD6x96af8y8+ieF14Tm5OY0cs7OtQ1g9MN/6wnYvmwjEHNpsWpOtTTgefbf81hlRgxpsRoi3FIpMrslsoI2uuuge9h1gcLlOppLOAdA7afWCZQHpo7uD9nC3apJ4I3RuHQ281uljvurXuguuus3vU0OYiTfvbdSsHlI4i2+9putj3SuaAD+OxGSlpCzEukdnlcYWZwWg2tt0T/CWZyXHtKsR9orepaUiWKQxvB2g2KmeD1ycz7u12lX1QMsY7Fg0TS6eWNhIG0qlGdlFKHD0i1dLZv4rBafkXNQT1TBVHpbMLHbzpuVrhQRcoqoSMaWl1wbaj3qICVzGM64tey/eMtr2tuRNJE3U5mH8QsZ5MR0r6/obVTM7OjcTpa+qkBCdoGhxPAa3Ub6OWoqKtsBa7qsdtPuXJSnqY2MlnnvCBYNsOk73KsySww0vRa+c94XQ08LHDrMjYPgm1UVMLfyv7FGKWFp0sxo/BRybHIWTU1yisgdhTk5OHORsTxtR5hx5go1CqfeqQqjk3qF4NnBA7LJw9EqVvolTtOwrU/ROKhxOkfTVDbxuHwPFSSEYBi8lpWdbDa3ZfLuJ9ZqqarwPD207pMWpp8jKqE+r6pWI9Hijq3N0lN9bmuZHEm17J9ujLTk0yEDYE6O8MvmnjuXg7jDMB0Z3hGkkcJBmicPwToSCwl0TtWFHmyvae1ZtqD3q2Vo0stFaZncf1rze8oOFkHQnvCu033KuwanilqWsLJfMIKdDd53KarkHSElo2BeR6FjcrOCz+5qDT2o2Ktj1VZFzOsdE007mW2hPLmgOOi/ePJ/f+9hp/cCrBybixvwmPonsvky9beoMIxmjrZ2F0UMnXAtqLLDOUWIx1FFE6Nob1riyHhUN9hfqpx1Jjdw80+sAnJkjOsBcFAdVZdU23nKK+1Rt3qMJu5cdVE7gFE7emcUNxC12rt5/cid6eE6y48z08KT1lM30inWsdU0+iFCf5MJuY96FvE7ee/NZaKkx6hdTTaHbHINrHdiZLC3CcraPGcMJfTSDZOOPbfen8o4HVdMwU+NULck9Of5QfI7lSNw6PEMGaXVFK5wrKWbrON/OFuzcqXFsOOO4O2MP6JzZ4SB7+4hNljbA/QjRhPFO1pphlbu4rwT96VDC6J+w8O1OhfbzmnVrhvCkOlk7o3SdKzqtvbM3jbiiJHx5m9Vzh8F0dzmGptv2p77b7n1TvWJSaspyWhpN8wHm7VVRzjpGsbYP9Nu63ai1zRp8QVMfMje7TcEch6r323WUUV80U+31CdCsJxmhpoYWVOaIjNeF3BUcsmWJ/VHEWUN9XtUGvlY/8YUX5xtu9A7CDftXxRONz96Fl1T3LrrNQYB/u4/yBYy2hFAKx/goFhFuQN1ZWnj71GQL7tiyvDXah3mlAlzbWI7VZEJ+4p6eiijbmdxKfxKl4qQqVSKTtT0/inceYIIcxTk5Ec0mY96lUifwTuZqa5Dm1RTxZHFoGPgf0FbTHPTTjc7h3HeqrE3/AJQpWCmxugGWpg3St/aOCdKRygwlhjnHVr6T1uNx6yMVPUYthIvBVRkVVNs6x394TpPJu6sjLBt96bi1E2gnj6Kup9IXHTONuV37FSyVTMPrnmJ3oSu2tfwPYvAKqWllGTK45QNnZbsUtKSGQt7zqsRbdtwBbgq9pJcIzt3DeqkE/veGwFhoqhg0pab4Krj/AJnTnRw3jztqfI676OPa46OI27VTPLelpCDu8oUGx36GRjHttdsp2HtRY9z4A3uk66xaQkPoGDtAUjQ5smdrDqW9JvVEQctHmvwsjC3q0UVzs6+qxyUu6KlysHcsSp4BLPLTxgnTOWjXhsU4mIDYwWnLcbFVxuzaO0sjNWPnfa7uC02rWyGdVWNUuHMnpPB/B47N/raLrmyvzeWZ3p79kzm+4LIGu6R7y3iSopmCaMZWna3gVcoFM4pnFM9ZN9dN9dA+kv6y7U7in8U4b1/WTQPOTfWUfrKPio+KbxTeKagm9q7V2rtQ4o32qNjjrvVtysNGrixRn0VC4bVGmjmbvUZ3prtjgmjemlN8KgraM5K2Ft+x7B6JVPS1cGJRPZF4SGtlZmFn39LvCoKeaqjppR0U12zRbNeLQqaVjoiwF8f1b+xTVUEReAJoj5+/sKpK/DSKijJrRoJgOG8qSqiZ4Q4BzABfadE0NtHJ0jr69ykN9LWTtebv5yqihqWxmUCnceu12xYC25/KMQaR5pWA5835Thy/3iuR9RI2P8pP8/WwIFu9ciocvQzNfoDd0u265PRRtkoizPvyOuntLrSyD3lSE3Jc7vRTKnpczi0tHVHErwWKJzSXZ/1rLYb1nftVye5D8ncnyB/Nx/lRCsV1+9Wmb3oop0BMm1jvPb3b0HbN6PMUUU4b04b0/ipRvU3FSJ6O8BNv5qYdybwUfBR8FGNybwXAczkUUbK67U8Su1O1W3BX3JhCvzdq7VfmsnN2FSj0k+4VDibg6eSZhIsejeW6KKooI6XD618TGOvaQ9Ja/BYhQmNtRJ0zWt+sa03+K6YDIx8lt4Claxzixw9yqIWHqyBp320UpIyxyamwuCLlVlI8GaN8R4EWus3p5CeKiHpJuthuP4LVXICfidZ0EcEtQ/LfJGN3HuVPgdDSTNc4zSk9LF6nxshLURtcMrS4A3aCsKbVvNTjlIyIjMHQxul91tNVyfwusa6KOfE4HCzszeh+AVDUUclJT4Q6mic67HBwzhQEXE1cD7kWXDKuub/dBWE1FI99Vi+IxyegBS5x8bprS62JOsOMBQP+sWfoyohXN6fFqeFmUjM5jiFQ0sfgrsXgls/M2SIEjXiqeWmvS4jTGpb+cfkafwWI4O0PqpKJ3SHToZ+kdr2W2LQqlqsNwARTRyFkAzBrgbdVNACaNqZLnJtoNF5Zt+KuomHXX4psrSGscdOClGuWzeB2/TlFFFE+KT4p6R3f41ldW8U8VsVrKOeOzrEFRYfUvbH9U43It5pUfQdZmZpts7VPFRugdHmb0gyOO3auUmMRPgbQeRLhlszXTtWJQSMpK6F4ldlcwv2m5tYJtBA6GSmgeBLZ9j17tzA6qkfJJleWWeertsL8VStv5Zx04cVSA6TFRskDmyXt2KTAaw1MHREuicyzr2s4g/sQ5QRN6VkDZW/youdOCH56IpvRQQ52dTgF08jOuXWQbvKF9rtU8E2JU3Rtj6Vwun3dd905j7h+ncpoSS2yllkvZoN9tlM7quDTbYpKbELhouKOM6d5VXfTKO/VVjm3D49nBVwB1iPuVVb0NFKPRbdSk/Vt+KqL+Z+KqsTmMcYDSG5utwTm0zs7xcNOxdRpzA6LtCb64TfWTfWTPWQ9ZDimpv0RCPOfG67u/wAe3NrzX57c1gNVHK2x1un0UnQSDNGXXjd3bkyvdSRHMIg9+ct3cCnUmegry3pY/qpN0jfmhiFTRiGSPJDE5+nnZibJsj2O62n1lzfM7ipM7joASVlYcp04LVZnBNZoQNiDxpzZp2aI9VOsFay2rfproiAuojbXihqS1EEI/lj/APRYi9jnBrjbsVXN9XBK7XcFjT/NpZBfiscd5zGt7yqz+UniZ+KYD5Wsv9kLDGnrTTOVHhhJgBzEWuTuV43DsWgCHN2rt5tEEEEEEEAgggghzDmCCb4vXd9rn0+lypt+u+yofKMyzyuGumiiZURR/k+SRz23YHv27lUVcgthTWGLUOz5cqdU1EhcwtN3Xu66aPPf7gmA9Vv4ovJ6qN7rr+8/guvrw57SNN9yuWo5VZ23Yi69inFo0Kq8ZllipnsBjbc3Rz5Tudb4KSePNftClgflc66MmxdFi72nb4LH+1Nbg1Z1R5/BEUXnfyjl/wDL82iPPoUbc5R5rcxR5j/EvKO+14mnjW5r8+qc+aOO3n3t7llkyMN/+ykkLZBG8O7toKdiMsDWiRrog8ZhfQjYmyUBlqszXWb0xJIub2WJR1roTE/LL9SdzgdlkaCfwWaJrJR52Y2sqaHEo8PlrKRmW+aXOHM2DgnvqC+JjcnVtbYbC11P6ikaLlh9LdxUzpc3R9U/1exE1kbZY2FpcL7Am0c3RZI3ENuS1wI233IwWOQD3rCaaqp/CZ2taJW5+5clI6x/gWICWM2NyN6wU/ziNYKZGg1MbWk2JXJAw5f9IKIdUbVg+F1LzRY3E4kDWN1rrBpaqISVTAwv6xJ4rk4GsFPjNEBk2OfxWC+CSSjFqR72C9mvGqpQQRYjae5UFbjLKikJMbqVgv8A1gugpJ472D3bCoo4C3N6b1HHa526pvqoOaD42qDjcK3ihC/8U67vtH6dwNwVVFjQyc52NcGHZ5xUmFSiEmXpm6yPzaG6xWGj6WDFbXd5mmlu9Y01hLMRkzE3DhltftXKCrh6CqqukYD1mkDVVldGyfpJfJi2XOdB2di8N8HtBYxR5X5jmL+Nymsbnh+pd/yngV4NTUbPBGG0HEjXNZX/AJo3/Em76Uf4k3+i/wDMqQefQF395UBJLKFzO6yppg4ilk/BUtQb9E8fBC/Yrpx3s95G9YrjM3QUUHSvzNGhHpbFUQw1ck1BI/wS5lIeAGW4qGJzMlM6LPGHEOcDt3hNyNuy4dvK6RzWxx3J4BYxFq1srB2LFnuyOMxcLm1xvWMHTLNcLFmiMdK4PlOjCde9YoAM1cB2aqaJ95qoytt5qbE0NaLAdt1fxNea/NbxNFr/ABDTxPKP+0fphz00skkksLHkkakcFh9PA5op2Nda4sN6w0sZnoY89hnPcsKbXGX8n5oy3rMPEb1hVVE3oYmNc8+YB+Cp7dGQ1mQXOljqmQuePQcOuDwOwqlEIOY2a2zO3apvBfCbeTz5L9trpztgOnN2rtK6IXft00VnE7rOCdY6bGNPxUTWyiRt7wdXvuNU0kWH8nH8QNV0GPU4zZczox+tTU/5apM3k6hzj77rpZGaDSNjPcNy6VoY4bRcdyMMrHt3OTmxgt1cfNC6EFzjd7jd5QhYTt4DinNL5pTeWQa9g4BAc1+ftRRufpdPF1+j8o7vPjBDxgEF284dw94UM0fTwxMEsWrRuf2FUVdBM3waNhDrSNIVPyfqskrG+CSvvHLbWN+0gqSrxKon84Sv2dm5efJL5zYra79wt3JtnRS+Y/8A5TxCp4+S9AOnY9jelnmy+iSbBp71FLyarsSe3XwgQs9zdV0TveU5zrAElR0g1IfMfg1F7zc3vZZmE/b/AFpseHVslhdlFhZ/SwZv2Joa0uNvIaK/4J1BiLJW/wAm4FeEVEjzteETIF00JdsLRZq6Sxt3otjzFvd2LKL/ABXW6R27Y3mKcnXTk7ijxXajx5+1D1kAPO59fF0+jN0UUebyj/tHxAOftTlbnCK0XaiAjzaEdh/FeC1RxCjZY5W9PFueOKgqMBf0VniosBfdf9oXhmKRU5dtdrdU8GDUMlgPKPjZYa5WAX/WnyTxRtGYSODW+9UtLjk+FRZY4oIoI35NAZImBpKbQfuUYa92klTXVDz7iWf9Kc+ZjGC5Jcm0vUh1kJsX8O5X17dq6ysLcc4XSUtZH69Jhzf0UWX9qzxR/wBk4fgrkLy7ld7BxC0D+CAg96bI4aWCpZMLHVF2hBjnc3W59fo2oLX+Ia+L5R32jz23rTahxQ4oceYcV2pqHFN4pvHmFk3imjehxCBGYa2GvcU1lU9kRIaDmc2+mZCpkqZXEtcxnUd6p4qpqpooJZM3RXGnHejNjdJEbFrX9Kezohn/AGKSuxapne8udJK4knvU2H4VRUbZ5Oj6Jr8hOgcRrp3qVuVuY9YryrftrqDv/YF9YeEZKvKwH1k51h61m/4QnGBvZ0n6l1m96vN3lPkniDR6VkRRukb5rTt99kWsjbe3FZLBFjXNdJYELpXvJdc3V76q5PN28w+kCBTVqfG08fXxfKO+0foSjxR9ZHiipOGicjvcv6ydxTrbbJzGl19ALozzOO8lCko33zXJJv2J08+cnVQ4dJVTP1cYHMYO1x+SdLMTxN1JWHW5ygAe4LpJ6dnF9viVUMi8IkmYw52nJkfezu21k/EXNh6dkRJO1r3bSB6AKrOkrWNlY4Ma5heGPsTmA2Zbqpp/KOqWWYX/AMlN6G30O1dI7Ka6mb0Mj9rJNSwXPorwMRMzscSZdWG+1mm3vUnQdMcUpcoJB8lUX0Fz6Cf5N7sWpLnMcuScHqsz+oqalxHDb9d0lSBs09yDeR0k4cxxfntp/wCoVLGGvllEBjGTI8OBOY/Cy6Owzi6uNq12q5KAWbjzDgbrs5yiiiiiiiiiiihmPeVoghzBBN4oX5hzBDxfKP8AtHxhxQ487uKfxT+Kd8FbcU/c0qR21hCJPmqyunmnfruTw/quOxQdE3STPbU7leaz5CG34qPI4xEjrJ/TNuow3apoZx0ZWNGO3hN29yxIyWZUWJO5gO1YnIXZ65zrecQNmqqfyPHWPr3z53yjoSLjT7XFNxCorY5Kt1M2ngnkLuJitppvN1VB92wknO513D1RoVWVFDC1lDUse9vWzVLctzt0GwKvgpmvGHQZg6wmzOLtWZbWzcFiHhFO4Ou5kzMixv8AIcoc9/gHSvIOYDXNuCr54y8F5ETHdL19xO9OG9QioaZtY96b0r8vm36vdzX8Y81kUUUUUebtXahxCzEnj/EvKv8AtHxCr8warqx5ncE/gn+qfiEQPMPxCO6M/EJ4/k3fgn3+rf8AEI72P+IRd6D/AIhGRljG62/UINebC2qEtO7yeex23tZBjxfYU7E5zTx2vxKMc4A2grwc2zX339yLZ47fFT9ALOjy9IRo3XRQ09bBJMwzMa65jvlvY8dygc+qkbC8NNy0F/F2xRS4ZBTNiqM2eVzy6UZLHcBZUznTmeOVwcyTo8r7ZXnY4p+QXcesXXuSdg0UdPRUM3grmXb0hecjs5trpdRTYZHWN8Ks5x6uWMNtk0I611Sx1dKZJMgNQNrb+/RYaOSmrn9K+STKcmjrFUv5IxYA5nsgba43F+qbuTbSF1IZRlIac9srkc5GU33oEJvam8Sm23pnaghwXYmlWsrop1gLDRE/RXP0/wD/xAApEAEAAgICAgICAgMBAQEBAAABABEhMUFREGFxgZGhsdEgwfDxMOFA/9oACAEBAAE/EKmECnF8XHyT+R4KO8+ZIZ5sHYpj1sOpk+bFUIAnzlTi9+eHCx44w5y8z4cI+5U47co1LgNwn/PcTL+Z/fNqSt/3QWlatn+2PIbWj/3B6Suv7JY/Qf2xBo/iAeoo+oo2odmfgh80+2+F6wxbwyLDPCkWGXyt6tUSFasT7zTrwy55viQdwqLSoTpnCsfwvF6tLfh62yiMxEo6jWJeHIiYlBiZT3MvgzXeCfJ4XnjI9jdbcjwHKYWHCqFvEbMUqLeoi3UzanrlYeAg3PRCHVzqg7FebqWJh4xiMQqZjzSGJepgrQhA5oJmdS9RVwhV4BPBsP14Cz4eTk1BuOT4fGZUcJQRayMrHEui4nLKuZZRemmPWp+EGZvENQfA4RylsaxF1AmIj0ykTpgRhsp4eO5Rk1vxnVKJng+E5U1OhE6Z8JUyZmDT4zGYBxGuPFoRJjaG8AsOYzGRL7mUfqHanp9hY6i4RkQtouyHZgzahlqZuy88FzKQJBEodS3UYyyvmPhHDmKpwygmGIcR1jaiXVTXuUwsLqPb2wb4mGXzMeJdwYAj6LgBqW+FcY8ql6jIKzFMOJpEXTUyyg8fmHixwxg8wWiUXNnguZn8PXgbPG3i2ycybTlGzHJ/watGcYjEOyYpWroMqRDQBfTSBYCygJftRx3HdzK/4IxhlqZJg8rlmWOUcvM2IyNaj7Jf8yh+4zXYMZodQLle45sO5miAiQqGjNEwSqfDSO/MVsyJQQWRE/LpjfEQxTPH1fiF0Iyv1KoPBlDOZJkinEWM+Blz/wAZqTx3INsVFeRHsh6wC1QZUFZDe6WMWiiBEMtP8BtipQPcYyzR4scZrHP/AAmbdQW3ybhiIH3DFje5Wyx/xfEvxrGbzh4N2ZPNYnim/U2gs8Kan2l46iXlQuYUYl7CqUsPAGIQzPHHL0aVKroh8wjV81Lv1LlzJHJnw8jZNRNlWSIVg2m3bEASvqPbKYOZt3cJGbo3hqbXs8efgqZTDMvFlp9+a+PH4nFlgmGL4gdxz8Mky8eHwpKWJbUcpkjt4tI78bS/JyZmlLGM2bl460XAwQcKeD5ssJg8VfKPJcPLP1CMiccEV/I/uNSlxsxYsvCbRoBbUEIA03EkC44n/QqKHauWbU2owZRLDc3vcsLiP4+uCsglEXhKb58AZ6Itjcy/gViW8VwnlGyZS8wkevHgcTZjxrccYsWjHqVkbyXuZou4yzRhX3ohMMxzBrwXO5aUaTOGMFLwi8x+L4dDKrQa9xP1cVYUrJpEufCZNRzgk1PhM4O9Qq3TmUEYAfVwqApzUXAI5VBhKHbukrwC/Gxu6lmCAq4jlqN3Ur0QXU+MJGZUFhTQAFtmsu9FxXHnOKIot+FiTKNHGpWacM072TqBQYA3iWw7HtGLiWCiJceCRJTFWYgWoAyqxC4hVVhlBtb0ZiVYdyNMsPqX8Rdx78JSUefKtTDGuP4ccXEmE2jxCMeoV4mUWMXBxajrGhvEDevEpHqGEp9tl8CyfnEYuRBZ62RZFS6nDuDoloqOI3MtmJe2Az4MsRRhWoPpctBzpyt1HVEh7GWomMR84UWIVa2ynUVbjmXjkXbmA01N/rQOVhakGgOcQHAABnSXII3AOcXHRxKMzkOIdUBgHknoVz8wGjX6SY2PG4KlGhfxAzGC4sNYHhwYWPDKBCuob3OPZ3QeBoEi5V3TYSxzL2ar37MczUa9ECzT96lc939RUTfUcapSND5ikKNpbqLFipjkiZitfKLERIVKqIdT0g2W+kQ3BrUO9TNrxNL9wthwRfxMIWV/CjEs7TD3HFrJh+pgqFi8ZgfABzAYG9I6noK+Yrcijd+RXshR27WBVh0eFPAHXsynk2gAUEuDTVXbGaJCq98RPRGmpmFLJWgivoh4ZVfYS4NnP2hRBbuJsvFnhI/I5weyiuTcS2DQx2QsPUiE5GAElg7J6pndzAjzH84SnjuFHMLnPqIFnQ/STcGQrz6ShflcTpZemp4txbKFcjeaAEJOINDe4S0dEJpJbmjzBZnCZwAg6O0UinHWtL+pfcaZLwVBAnq8VQoxhhUoZjLTmOGouAPlQDSMCIWAYS/UUdQZ9wXCN4GYHogDiCNZlvB+IBdTC6OI20WA+ruO0ruX6DMV1Vr3L8kGy5LS0pihiO1d04kFE4pAP2e2N8YCWjjHfuUa2tJwmK6pf2lh6Eqi5QLGol5zUebwzi2jtJk5bbEBNP8AHgKHSIiq5IVMf6I6+ZAqr/2PCNWRpgjNjq0W7mqx3pAKboqHeYJ1zQHiKaWmN/uNtLH+SBsOJhosw4XduUqBD4d42sgjeAEjVVq2fxDKJgPzMIiF9+7UMolB+UDWI3dWXDdC+qGSbdgdoOoCN63HEyXcLjUCMtEdR4zyVN2+oF4IF8qL34rOYKQXE9CKuSBcDqE0kuloFA0vMr+9QJqwb3IT9v5MXorGvZoCOE8fpABfYQR5reHA6WWaUs+htJmGD0EaPth4tM27Dk7JmkHY1EgtTpbtdJ7JQtUAD4almSYI0BoZZsgycTdpCzM0/kuGpYRN1CfqQmWv5JM8FWl/Ey/6MkY/6r8eCm9QAeoqKG6S9xMJgUHGRcT1EcKu0wqvw0WHvbnHuDx6WAKRFPkEwwSMdWE1RE9tolbtV/iO5w56ZUombFQo7YCFebdriUaNn7ahX6h23xBCbgIhpye0p9KBsLMRlRF3R7hyhUKo1vlmBKhthEcM3EOPlBarDKXMHqH7he4CFIjMcDUDXgpM/cquHjMP2kExDSYiL+/iWUcD3cT6CWA5pbtzfxAseHH3K6w64vMHZKWOm9kt01b5Ll7eRv4IGa5GiraLfuUeFYxyMRoaeCX1Y/TEy8B/hmkUxRhVUTaWsDZpoOSMiEdtxh4hp3eqmLJhwB9Qvjj9s9X5lC5x/gn/AELZFJUYPaRRgj6JqIhOomGkVWGmUEorBeXNQrptPlnNoiKFu3faYzzMHqq/USS5anpImhvrsdX7JhqxQPslKEc7TsI6E1/ojwQRuxWqiN0FdHtD6No9zQYEN6okOLAYVtdxJEBMJZzAQwVBQUoS+VAmUQBfuALgMCvCGF4MUcoHEbYFPEVmCF8k1C0wkSGVCO6wf2x2i2F/UDCBIMEZFc1mKsaaEetKQQiUbRwf2YgOUA58hHDcWIJgt6KCfASaGQtGWXsHccZlcgLD1sy6OJOqrFnQEAqAGiRpG7ZcmUUkuhH6R5a6OVPxgV5qvEZNul+QWGOI6nD1Es3suYrBuA4UsYkbIXVrhV/QAvcK2mxHXjTczAtgrEK+1ZbM0daii5lb3uotcqtcPagZW8xB3SoxcVUy1NpbGybDB+hG75MbfCh1Da1yJyhKARqMU3hGACIbHqgI1edrGaZsr7Zzn+sDKPGTC78dovyMy4ggT40O4Xh4tKmO42/E98R32UFlxDmi+g/1BQajelGSDT2j2iDbgBCK0sXGwdPkXKFYMXIY6cxzEAiuABWbK93L9qqKfhqP2LlHybhRdyt/uEfJGzZE1FoocmHXzM9uIe2KJIAgGGUzfLEdN9sU/uZ/77PafNxjPexf9Rxh/Fh9gTg/EWEUsB7uNRg1axHB9sYGdPdI1xwcu5qDRcSQMG1G8NseuW/cXNvkSymvxMFbeO7VjSgD1Oyxy3ee5RQfrM4I/mPb57xHaF8Rxi/uGpjs5ZcUhC9SLKCzjw1qHw7m0KxGclyhVDEydwRUwlWy2FXG/iK9xuEWGDeSYatp0q8XCajb/MgVb+oApn2xd5CUbTKUOyDStF+BiWr7X9xA7EvLmQwADmLuBD7RGCArrslnVuPmo5kkYSDUOptDr5cJq9BtZm9VSddjKJ2sS/H77/ClF487/wD5UAC1SXGr86oNtNj/AIFv+A3EpqIM2+mPcdy33MTLwszMSj3CqcRMeXnJKJSRz1RLFb1Ct5D6yRitOpZ9iLlhKliJA8IKl5LX3RDJjUckK2VrwyhB1Njdi2z62SSj5b7YGUfVecYwA2DT2y3rgdHctnfyRcpKWQpjA58GH8+VxxJv+AUjvDbtHnGjl+0s/YhtV2806hn2gVEXeHKYM3A4CW77oPmY0VVlqOaVB7+RGfToF2OfjwE3qUPLK2d9GfG5XBBUAhUEO1uWv2gAhHHq1bi2KzmgRlD0oAxvkKpV6W31UCJF3jAAqsPNVAlXeUGJAca7slIHYwaDQW+yEOJt9kpSjmmZs5MYXp/ETfgZbcymEOxFg3t9eB0Bp/ZEtlY3hEsMAgKqI5sjGRpjQ4IehVTLzsh9hEShnRZlH8I2OkyQ0qzVzHKERzBpLQGqR3FHK0GgQznOlWZuUXV8OnV+96i4DCeXDO+M76mCbVQ2qwBatQuYD5bt0tTOhYbRCYNzKFPPhuXxa3hhagdQQYhF5YY7lg+4LzLuFZvbUsF4UPxFSk3AFnOJs7mxXEsMpFRu+vyxZMEY9N+KZj8yxElsUMMDTnDSEfQBLuRKYGCtVPSThNxkr2upkcAV7sAC+WK9NG1bhLrXxKTk9AkdMDEY2yoQG2nD6hldo+lF/cWgyuiwhRQLrUOmKNdRaptWnZuCfq+KqA2umDCXZDxQD0vmU2sUf4LsY4rF8FH4uc0gxvOcmvcFchLgd5suzzLj1av4s8uQiqQOo64vFY6YRjNs4Eg7XGath7tV4EVV6jtW5pN+pGZ/bBF6otlgzO9qh2QKKbZiy8WXKVh4VbgCk6FUbU/IiXtiJRQ9c/TGBOiIT9SsrR4c1pVHy8wdYXnQHvAQldl7PWKDWLg1CSkzbLqYtODLEvOdsz5dh01ktFn5VfDSlhIVayxG7YDc2MCLgzII4AizcuUTdqZea0ATsIl9Me3cQWouKulWsTd8PiLjGY8RI/lMAEJGBjcUipRvxtMpZqGcUhfuX3mDnKix7IlI1L4jC8VqJKAQQr6D8XHXHAi87v7lFh5T4SYcDPVY+jbAbilI1oKQvt0RCgouJU1bQK2G4ZuI6mj9MaisIii2yahp4wOATtiGkAEXVoOIifvITvruHuqFQ2DsR7nLzBBgYHW9bVWgrBcxqvr9LVSfrIoaaCLKqEFQDCVO47RtTPzhR98o7e6YFvSVs0rYvO6Dk3bUxG0fkO05Zv7qCnwuqsV5C6zqPrYb4gcgMsh1N5oDlXew1h1Gwu0Eh7jc+sEbTD2F6wpAd7DgeN45o1ORGFzFpYA3II8imhFDIBvXZAHa4nLnnrazFAfJTkrgpHtFEsA7gNOx7Y3p0kQkyNHww2gmrA8sLSH6tNBigg3ShKKBHio1GEwQSFYkxLKK2PC7AIKiduzzEvZYrrFhtVtQgZ3als7mA1dRKyE1vK3cAd70JeuOCNEv5d5DH/7rpWlgtvgFiP8AR8XEdMMzM4jXqfnmfKFc3KvPgz8BXUOEuGvB0wGS8xmYJmy/3CJYlwM66g3BRgID1iZ0LIOw4ijiCBbX24s2+pYDC+X1gRjCJgsvor+iJiiWjidgS2vW8aUWmGNs5kMsLt1MB9dYC6QwGaHO2Cy/L2kWiPH7D/6pqYqA3IIU7lf/AGrxm61gHPkaVVr/ACuoHDH4RrazUQ4YJKZcDMZI33JaWYblniAw7QS6MkUlMt1AQncUUNwqMlXLJrgA5WIUWr18Mt4iERN7gQgBpQtZ8sucJb2BU759SueDqwybYGctYpaavE5G5iQboot2p381cwH4q5HsGWrWxFhL2VCqXAWzsO4XnUBw004ZD4mZQ5bijhtYnrFChogofli5YsYli3Xhg3gg0djJTjJ7GRBUU13BNwPppY0BBdA/DedlRDfsVA0BsFn+uj+o3hn8RuA8q+/WUzXhKfyJq38lgYg4sQD9tHMnAFj7h2l7H/UR7/8AjiCfL3/SH2/nh/7sBv8Au/pHhT7/AKQH9/8ASPH+f+k/9L+kT/uP6jd/uP6mV/kP6jxfnP6nT+Y/qc+fiAj7pRmRbpThTEZQFZxClZUdXaL20QNzxP3mWQ3KDAXyJCuSXyhN70nYh8s9TGwFof0XF0Kh/MvxCf1gzOrzTMCw96gA7y2m/q0bvN29cy+fHL0QJqCYPatpzzD1+KjzAgRpUWfIj0r/AGRun/sCMR7BVRhlBxCcqwBeNumPmWhvaQRaBEZ5zDZqR5hSR5jxK3xOkzChuBKAAZPoCFjIqVRLLCWs37UR8u2Aq5ysr5Fx6zgAJfTTafAI6pQwad5GOA1TKmaJOuYnp32DK8VI769BFkBroGa41ODXg3tbroQJHBaLigeQLS8AEPoSTBElVVGvDDKQvfnnESN1A14fC4o6ZafEV+4tkoR9fAM3NnqDqBXUBiLYYUMIC2C4Gzlgj4KRbmZEixYlwToZvsRuiF4QlBNok+M1GwEHDuzq5SClGosYHQLh9W2hYV/FR2L3LaIIXJ/oYXrGZ0NgYBoXETqlsxsKKFGjUn1Li8D6j1D8RMGeJhgLg8ZMwqvAK9w6aSiAQBuADBoBz3H+cC0LXpcslm6ICnhFuN/TIWtpIOXsl6mr3OFFP7mDF3TX4jcsmBjqmjsNr4WDVUHLxiOeLKTV+cx9DIOV6GAFqeZU7kYX7qcwMRXioE1DzaxYO6UZHcEHGX8YgmobXDt0CrQ+qASKCgzIoH1K+vwQrpgUBmAvLD5j/aG4h3TOprC68lt5IcdnYXpbzWs6hu2Tt0HEqMFAR8bQq9wPU14dxES3TLCxj4iIIVfEPXcdsEU4/BBL0fES1alBekC4l6zEs6PUxO3cOOsNqEptLl/cZVIAM6hvxYsWCzGEs2pRFStvMsQo3foh1FF2bGLLYBm83xqQZwUl/hQ9ntvGHBGCkNbzsQx5sVYvTqdEcvCtNxrZOZS4tLCJJpIuUNbs7vrmDsIDqsx8V7agN1os+/IEEj8MylwlHk/BUwM/exKBthJYIRcUdMMydtVC5tC8C2BpxRUVagHQ0AlDaJBiY7TvNSzQGisSylBYXpqrthB/LFRAAbmmBSRS4ArHdiHSy+kyNXzCsd21imbc99yuVgHKHre5BD9Mczyux+blBum0nbWbLYtbAvZUrk02DdwxWuvcptSbhpa2qtorOwhV4gFZHZUBtoLg0l+7IsmJgjVz6Y3cIi4HHERowy4mpeNmFWYxsBynOLpjmgsIsTUMKBcfACZ1oWTEYQHLFyLR3BQRDKy4Cjj5HgbhDYReIgZ5hAR+4BqZ4WBBV/cQ9Cr2KSrSglZgDCGqdkRj9nLYJC6tqNc+yZxajLHJW2CimjpuDOK/hMSMazfVLm1uJuk6jMNcBaMlh3OmVH9NSpl3/aJSsKC6X1Ae16r/AP5SgNA1rsLDHul4bA2AIq1IICPhTLyEU2XWuI8Uo60foxf+obr5pgE9tFyO4tDN6XAN9pl9ILTpsh1nUp3s5BUFA9E7DVWq9oMIFSrt3AxZIn9/MylzWKNG8O5BoAIc5MCzMugrnTZxQYUAZeA9qU+S6q+BdKZdYJcryqelP9xdZI48S4fEbhK9We4+CEFDQ3elf1AyercADi7zCkKiwR/uABSAOZgxaKqlBTnLTHk1H4S6IKI4k57dcF1i82ZJc56FXzh3Te5zEsWaAzeXKVvCbflNPDTzaTJmKDTSFmhTgH329SvrNUexftjKyCXsI1URkj1+vnaVjXCFvl5IyfUKngqqL0IU83D5QDDbUb0EaLSRthLt9JLTtdwN79Io9GvmwiiUyIt+2VfeW4QLxx/KEXLD+l8pTliNmK9xdrIZl9kBKRh3FlDNcCsPIaUOVcrlGq6EjQosEEL6+K4CFdFcLoB6kMoC7T4GUz9RYF39o1UGO+WFZzbvCJyT30oc7LLrkC59Wqm3MDaqH7hkSXnJsCnlUh6RxkTIPoXDfEFKzbs0WWfYx8DBFzReRDZIilT7WJtehKVYS4YLuPmNqrHJWCAjI9KkDMgKgagLLdqMguLerEpD1zKJITrV2IgWgJ0t5qUTGXFzLUstyQE8I6nTM7FxQTz6EzxYmkqcSkFbKDwuGxLvzGlbc7ZbAmstIvyP+Ue5lUvYDUZWOfUKaQAz3rpFivb/AMsQ5AVAW5DAaQr2J6eEBA82HbiNag8AoLWjgTqLPoKrW6RhTEvlHRB6Bu6ovD3LrAeqFar3+4kh2xRkkMrMb3YDiaSRrZmNSAN04a3uIRKC6wU/iKoVKp8QrHMtPVVZ/kusAqcjhdAjWElOxjUolj3FxsS2R3mGaUYIsY1U4Isiy1ZoVcw6ARvaTaqFdwh7cUoHIAvuyCxC9koMxK880RrLTpglNBHbll+4HGAnJCgxMNALMScdRxmCwC3SFwAbtZA8MEmjr5jAMxoHEFxG1lvDbTMtmCWUmleoYuAhy82AgLjOoEVBmyxmnYkwvIPuPMMes2cLpnFThZtCOxoRO0HjzuXnl7nslni8+Itgur8lsH6rJXHr3VqoDNsiZ1C9fyyr0XAzoe14wN+aqwiDh2EfaXu3dnsY+ALZydHZHFNYOi3FQdVlw8BWGe6OfUTcu0uKH6zCJFYJHwsCb8wPliYvjFANIOyWfrOCtKujghEWKKiuIR4OJW6BiYdYilfTLuKiZ2ZtqGkXhZlmtmFTvMdx0JVasJaOwBXtD+PnF780rbAYPYVdePGxOeUAajLUJsaK16poFQY9FJtFygpljazVeovqkC/gFweeg7f3WmiNKCL4jjhmKYiyf0QipSJuzTctasX85jifjIwtywG13AoYgYwS+7ltZDl2QZgm9O5lmLl1ZJRiuU7gzDL8kGuW4cCK7MzddxO1RNlGcPI+VK1A1CPUfahdF0UAU/eYtYZXzB8ByzwIy8CrZiQlv/7eSyD2RYRAnfpxeSDhBa3lsOXmKeuCcVcDjtgQshLtBX1bKk0mKNtwIRV4tOaxyJKvDex/uQag0OB0MKpybiFKdykOkrCLa59wqgxFeCVtYthl6G6v3KqAP5IIkdYcZh0hiVC0WD4nZNF85zG6EC2m8xANAR4JTR0BTVEtlgFPlYhJgGGXWppjIVKlMLCUDEbONEK/GVlxBylD8SBYcZapiAXYQJTpH3EqX6EbsAKezDGAoM+dYF7IlnOn8M3IEl8XhSMgwFUfEIliordhKyJS1qaJIy1ERyBHGYOOEV9JugiOGMG6TDslHVMUajRCchcR2mdZRLWfKDqaqc1fmO2fmmZbe4q2n1HPfwEam+Uf8pj3M+5gKY/ME9lS8wXADUOzEvSEjMc9P98UR8HhsHIWRVh1CgYp75cGyWBsnWlQFB6vqrBuzDlAHYn+GItgbsYLgR6axGTaS7tx9EDE7ACNDGE0w7h23ZsNjVDzcvpZERu9Oll4LaOP9TuPAHqbMDYQZUjowzSrBLKYWz2HtC+lV1ufCwq3rLnoMK1LJURZziIVQwcQdDshaDBwaJY1CddM2W+RqVlAuVxQLyEx9aKVO0SFA5MHEZOxEoTqVMhmALVwQFMQC8PYJAlZa9Sxol3HW/qCxlo+CYxHNKTFuJ4NgenxAedwNQtTmETzczIvdyvhanJMWHNwHUL5VG1S8UsM8z5YlV0nZYbrEU2ppSznuKcz2wuHiHGmBLu42TXuYoln9oVMS3kxKkJY2JCNtQGIBjEEbgAUxHaOQGOUzTiUT1wHNbtIRkk0Tbs5Kz4YJMzRa5BcdjKyntVAp6ksWIk4XO/7nEE3W8mdvbcq/cCD08q17gDGmFx23ymPN5lI+m4eT1KDX8RiDeTcu0PiJNOQeq6llidwrGHwC5tWQ0SYtUCwj+WH6nh4sHA79w+5BrU9KVLDBeOGOkRmQQQqlbtIlItYbLhl3UZCVDsM3b6GNntR52ECYuoGTaopC7QJqU4mMQgtBULUaBaBPv1GLUHRKhLz8QtzHuUvc19w38CNNQrppRdDQNdcUJuYo4EVT2K3viAtwbBamHF7VSiKMdQlhpK1hqJeEXWHGm6ShpEs4ythzTjbmAd+D0d424tAtQf9sPqK5g5q1KcyFb/aaSSHNFKjlMg6y9McphUttfiNzqD4masygEVVElVaYNkMCwpivzFpWNU20TQejDN07TDDhho6BpubuBh57bZp9kcaLApIBYclQ8lGDLqncPMrzZARdCFsAseJfDqYqrlinMe4DcdQn2wA51w9VPcwprTguZtkKuQIeksF8VNdoKA1VhhZccKMbAHFcUvju0tfFzpI2mCjsoTgqnGASzaPLMMk03LdIT9kpuF/hwrJywGiYG9QVHYP3AF3tmGHLADsNPpDKz2+mVWRupb3HuiBhZQSNa2IPShrOexEXuW8E51RbIVK6pwZtFGKblRXpL6kAEPVFdwcd9MfpLvkiDCqWz3KiDTQRmENjLWGCbTMSgy1F6bnCY7E0YplGUjd+YXJWSXUcwqou9JVbtdyXCM1LfK7SsNCAB0Q9kJKoWPWENwvKJYllSC9NAsfTFMsnshMsocf2Lm3s1nYwbJpoIIz+YneJA92c4gou9LllsAOJinNL4Oih+rNQgM6MXurRDbqIlnlIe1Df77Cp3qCiz9BAht3gMESTAr8iLeyNZtfTKmKnv8AvlluYW+0ISSOnupVySlkDC3fa4dlAIbCLRWG5gDKlb+1trUNzW+IO5UwrzqEFDt2hDhhlz2IhK9RsgX6leX0P6S2kLnMLsOFqETO48JXEq7jXiOyuVmp8ZR3GXmJqW2kFZ8GnuPaxM3FFqxV5Yk5Y/c9jOWiq3E1tijmWl5vn/MXEzkupvUwkV5icp2JgFwWswHmH3KtQafCJauOw18y3kLSfMN/+uAxdkTaCJLXEAasdqIBQcUhBAoVHNHqJSGlQIH2IllfgkLXaQB0rC6QsVU9QdSV0xYCGxySAteKsgt7LDI4RpNwuZp7M53AIrIgOKMVnuaJlLdxNixUBbWKgRqK5ja6DUXgCrFLg0qcAYo4QtUBU7rVuyHpUVHiGZ2dDIxMouLx5lI5YXiKfYpmEFXMYlCXw4mgytFTG4gIGwLuByRBZsjuM22JwjOqg8T34CFeofULqNkiajS4jLJZwR6BzMzJjzqy3uYYlRtzGk/Jf58jQblhuMNT3TEl+bj0zEKnYnumPfJMeMVmKRimwBmXVFG7VriAqHVGTHcVHa3X0nXYi111GHOxIt7KbIV+0O1QqeRhszdxuK5gRcXEwAnqzDAHqUxeYGiO2G2uKOph1NH8S41vMYA7pjobJAPVRrgfcaiuWDYR4QW04ZV4AJ9xVzRb9LF4CciR+UuH2UotqxGii00jZRs7wqchcDmn1Ux8/ZBCn0NrlDuMKGA3MVDu4ithA6QR0gdkTyNsasr7hfBvz1Y9dEXxXgsWviCdwdWRBYYrF4jmGGqlOiDWoMQ8z82/mUcS3Grjcp2zVNeZpbmoYnc0Tmue6aMygMyqsxAU/uY2jXzLpqRgKVqlhvROMSxLzwLAet8S89BQrtqLiDRttdiIFLB4xLari3XUcxboT3epgaumPmIMcZhlzirfsgcCGPl//YQDdh8zYUVj8Qw2i2FpxPnw9ZhXlv78AR1ilGfKohqLEfuLaTiKFLpin1NGO7S2kTZN6gYV9PFS7uLhc/mdj9tTuX8xc5S/cfuLQcjMYWZMs5Zz4z0ipuPhuX68PtRDmGi3GYq4kWxSMVuOeWLuIy/ct3BYw+kafCfkX8+BzSSsTCS+ogmYy4lBnxsJO5NcvKvMahdqn7g2SZpySRiGRLtGGauhdkyG66qF0AGHKjEYIN3APVRQqpbC+SYXpkMQntZfCDOgW3DLtzxqVV25hHLfqOgm199kb6EHemZ/ML+vaoB9xoRVFW+3piYINJjTMVGIW6LmUYZgFLZE9tzB5iS6uUaipBkalnpGrBHocQdKDuJEVrCaJDcfGOfZBsYWxU6bSGYF3/dHQSmz9SsZDQM41DXtjuoXuc0eOznwuu5RzMLqDcBU7FwfcN7JeRJKe6mKue3xU+DlcR5rMGbdx3jCgXGHKUmrFVLeZYRfBv8A2b8FpEJhJoC8R8S2e6Zo/cUrPBPfLqRlJDNBGYAc+ILMosa8QSfju4vUkq6T09oL6wPovJgxZDR6fAS7JcFQGvUSjdvqkOEiwFcqGXL5aLuEYDKjELr6jcT3PMXzBSnH1DVqe8IBCeFAUiVeeUfFCN5EAdFcP5OJTIbaeY2WVhgUFU4BQ2VbxiDVgOEwdHuDLV/YGxS8MLqS7n6JWq7AN4gaCoZ0AQiPMoQ2juSTWSsS4wGMJyvUa8ZkKT9QBfgaV+4KxDB/sYneOe4/uMO4oi9Rh3NAW6ilcxIbZc4Yuori43lmoFu+KyMkVC4tiRIqkbItlXGj4tysrMrDCVs8N/wbj0+C+LMsIqPY3NEzz2wa3HOYuLepS3Me4lgLcp4gprQjVBZ48cXADAzGFCry1qEL7lXFO3C8EBgdovoobGHJ+DUeDpe7Eqo+5l/z7mR1EItiPwxE5cQt0ksmRHtz3HSOg4Yi6sr8ET+YtNt8b34AxsSwtcEg22b4a0SeDwnutF9YgluoHNDVJUwnwMGaqWOSGqhPsiPVoeVivFcO0anIGjnrga4KmZSdzM+ZF9wLwjq7YnvrEbbcVuKzmNYKRWK3G2kcBH7ixWom3gnuJxLfIPhWXNzTzcb/AJtxaZqnsl8ql/cwcxxMw+494ZRtnugWWOMTSQ+EdMAKNMApFZmhmVm6vyBHTjMxK4VjU/ah2EniKIuArV3qGpSWq9TD3KVDZJMLAU7q2H7ToOephzi7+ZLZqr/RAjy4DmN0AaP2y2ZLJ7uV0QCfoEVQfdWlZNCR2hbFZm8GPW2DmtD/AHFeVZqCqQ0mk+Ubhcqqe1QsxQTGDZayxetqST225mRTCX1BLMzcy7cX8pftPantmJWANqCK8IsaOGMwYm018ao4RFSo68i2JXi9s7jcNgsff5BUo/4MxqZRzPbDmQwwxnbUXZBmtxgEdg4z4/YiG0ehIsg3BcLUcum9RSiqQ+xUNUMD0cIOyo5KiZG+KvVMcpKbLg4ILF4CFdH7hTCcOV0EoUpgvYQ3B8o0cn6WsaUgfWBbWNOIfhNSqKyv2XlWbuwWZ3n+QjEGRP8AtnEW7r8ecGcpEMlIoy0lz5gDMCyxkrj/AFljQiQ0ya6MqwMoKbr5lVeJUiKXGYfKVlZWVlZWV7le5XuV7i9mYbLubIo5TcLvmV+Bg+CzLjt8K1xN3+K/9m5Qbhd3C6yBRA9gmDhB6EK9yxdIRwqdqA4RuoIY0gpuV2ZzaQ1jB5NqFUO91HZxBwwIrswn8sDCBFyrdJT4ABY4r7h1J7eCX+UpOT+0FwoOMgm2nC7Mplhhszhle66fqLvBzU+pNn//AHgj1B2+4NYlX+kIxo3U/wDfiXwGhT8wV+ax+4n5aV+ZvpWGmmn6YviMvtUqA1SfqX4iN8xRxVnuAqGBlQ3aQM2IFuSe+U7JTslOyU7JTslOyU7JTslOyU7JR5JYre5ymK8v5jHdbNfVfuCrP7/nxhXVsvKf/lTZ8WbY6ly4v8X/AOzctHl/HqRvChO/B1hFmmTuL7QJCWV+0IBg+5Zwa7meAXXcA0WJQj5bl/4pQZKqfzFyioNMZzEr+YTTpEr+oSYXvQeYVqHwQiVwpnUDVEdFqrNijDozmWe123ZMZ6lEACg4GCVfeS4OkVDXcDTQIMSGDooVOVQJnSriqBodAlonCClhgJIvVmaVTWMveqjXhBLbWX+6BOYIhQe4wRbNpzFQWU8srbnxMUYMrlR1Ly1+EJ7lbhfhFcOX6Zb3/wDUAAAAB2Qb8OT6ZXzoKjwJKdl1E03me/lZZd7H8xzh6Jt6Cj6hvXISqlvf7ndW8fqYcOaP8WH/AAZl4OLcGMC9wGOw8ObbOPj8T8X1P/LmsjWW42v54kyX5gV0DywYFWHcVaSOJ5I9DIW0Ll1B87mzYLLrSGrlyzEigFLla9uJVEVkaFmRdGm1wEYQLS1/pi0U7rVlHHYxKmQGpU4VlMdSCG6OEYwQMVBtQO4ZQC7IbAw82YXqpWbqmsUthfSZKZZ90tOLZUe+ggNUdtiystD8y827H1DEwtp7ZJvpvcpM26jzOKlvc+WX9xqVzD/LX9ZtqfB+ZXr+Z/6RGU2l+1uWRCS68Mo+FEG//j/0O46huF3ie0HgLYQCslaMw/ca0fzL395yq4FJbAeFsDhX2f4WCdwq9GQjSV3JZeFpKw0iAW48NyZSV55MQGAxbEMQSiiXbEN5r3c6S10dNvmB6FYhybxKnmvj2NG4My1Y0CZBlR2ys8gFsg3Ep9njWzsK1FW5MkbvAFZuDHDwsRZtxLqWqjqXAV6lWordv0vBjjO2te3H4IZ/SVZVsJ1HjvTvMckSQEOa5l7kK4fxmj7l4yfURdv4Rrj8E5T+M6BT1oT3JXtLlUy1QzzEdpKMARaKRWo6qGY5+Kk8V/waC4YMxMSyWSyWSyWSyWSyWSyWT//EACQRAAICAgMAAgMBAQEAAAAAAAMEAQIFEwAGFBESBxAVIBYw/9oACAECAQECAPR6JY9UtS167N+v2w7Dct2ahktatjZozDHohiD7/XBt+3dQ9S7qlguzZs+YJ9pb9UsyXfZuW4PtgsW2QW5FaMhPQZaG3QbdUu3bBYPB91CwbbsgsF2bdvI5JpPLPpk23Z6KGvO6DbYLiONzky1Yo36/X66tw3690Gg2/wBUMULt2wWC1Jz5gpTSfdu3ej1WOFh5qDboa9eKM6bOMVbo0Ruzd6DatexRng8MWbGS9xt+ujUMwepd0F2SzJ92/dJvR6fTB5a9frhvDsuE7JPqo2RnpSKvb8jjs613K9D4BGxII0ypnsas3hMcNnGiLBImCQX7yWWfVLNmZYgkEUv99u3Yk3kW+wzF68tbqvMLPZSdqv3rmGjEgyaqt+4TjQ9UEqDqbllwEqSDRavJYljft2SSDG5E4qTx8TzapbIHzJaFoaxem9kCjkM52p/tLUX6a41aLIZZdzr2ZXaxT8NCvWeUmJtMkkkFkm6s1IKy7WRKRndhksV1y63Z+uzODx3/AC1er063HXf4UYaMVGKjGxj642+NjGwjKEBjlGImsxNyff5/XwOypJvQ2VsKZnrGVB2s+b7B2LZ0yS2FZM0lOvONqqFC6RYxgG1rq3RyKv8APGucUWrMXnkVmYt95JUuPPBYLW0isbAVx05C2RVi3TIrkPZD1ZK/GRs6LJf0pdCyLIhcNklsgs9LzDYjbrvzEzMzExbkzjrVWvPTetudM7Ch1WuIIzw4o4rkAZvHJY/p48WTH/wjdeF1V/DFNDcNVZqzUtSxf4m4mhjJQg5ibze5lb4HqaPRsz+Jeq07mEmL6onhJKoWYjCKpYMN2E7DGXHwQLpcgKsRaDS6NoM2uCgR1LQKSB6F4S88tfrvQ+r/AInREa9GJs4MOGv1RbFuFtfIdHU6BelZgLa4mAtCtk+TW87d68JVDUS4B1B/MEmvQ4yjLUlt/QvygT8iYrL1Ic9GJI1CRR8z2Af6y5lgjgSBGuNDMTJZLJ5kr0NUcpWFIx3iGEZKN0yi+bBl6OlWMsVY4mZRb63mVc7DlGw3i8iio+ZYvX8jTG0VmwZzPFlLomWuAmIjBiwFMB/JFjYx/k8kA1QtZEWOqIqZU2cexizr9fyOBTyDSzS7VHAFi1CvKZi+AyI7FkdcmxBW+WZkdRQHT59UDqHTFKUhQatUxrkx5cedRtNhRxNlHp/fISyWGXVWhXjs4+yStcYXEUxpMaVZvG3F4mevXfhurNDDYGahalgkWpMEi0RWCDMEoTrsrOKtrMqdR7bGWTurwM/EwpIrsGBka5DJGf7FHcrdkK6JWqlVKLUWoCgKgqvQECgevXShREgomBHA2u2qRLE9XW6ricUuIMTy4Na7zloaiS5ki8qWX1CDABigUUgVKRSP1Wn1iv1iOEFcRRHAyudMqdIwWWXyS173CzHLWEeLtsMOkqtC60LQvWscpyOfERSv1rWlIr/jTItRAkXYSLjy4y+JjG4THGDYiEzy1QBJDrbPHDKCXDAdWrVq16qTSn0rSIiPj/EjkciuGwJUupdSU8EAS9BiHsI1F68exp0fGsoEEC1atWrVo0VF9Ij458f4t+p5aLVtS9IFI8bWn6pyaXEKswWtxQAY60iPj6xX6/H/AJ//xAA6EQACAgEDAgQEBQMCBAcAAAABAgADEQQSIQUxEyJBURAyQmEGI1JxkRRigSChJDNysRUwQ1OCwfD/2gAIAQIBAz8As92/mP7/AO8sAzlv5jfrb+Y/o7fzLP1t/Mt/W38y3Pzt/Jlv62/ky4dnb+Zbj52/mW4+dv5lmPnb+ZcPrb+TLyfnb+TLE0q2h2/ky3ON7fyZZ+tv5jY5P+8b3je8PqYfeN7x43vD7xoYTD8MjmD/AECZMHxJGJxMH474JxAR3mJzAWAlmpY/pEuTSUqPlgosWcfHA7/EQfDEtNo/TDMGe8zDOJx8DMzPxAHwLTj4GBeILWAHeGtsH4cfDkGFqS390xpUP7Qi3mBVH+gdiYMcGDHJg956zmeYQrz8NxnK/E4nHxx8MHiHH+gLBAxzFqsDjvDeEs+IgxKm0Sg/MWgGhURxbUbBg7JngwQA8R+NvczW1qHeliO+Y9tiV1Dzn6Zq6LfBuqbxD8v3mp05xqKmX9MOJzMHOZxL7TitN5+0vpI8Stkz2ntPSeXE4gwD8cz2gM4+B+H3mIIuczfpgZg9/gIp7xG6fplsr2ZDYaVjTMn3Tb/mWUV6bxrFsYscEeg+8HwGJTqEu1uo5rr+XP2nTdZ1IaF6Vw+VU4n/AIX+KNOaORbyqzUn8Q9PV0x5lmy7TgdtsIIwZX1U3Fj8imDTXNX32sZ41taL9bATSfhzpyMyZsP8mdN6xo38dVrsCnvL+oXPXT8oYjdNbo6S4s8Rlb09pqep27KuNnzN6Zms02GB3j6j7QZxmDE9ZzBmDMwIuIIJnsYVXMfALDGeYMTxKbF9lmODFgntNTVp9LU6KU2V4b2yYG0zkDhbR/tNINJVZS7MXtbeP0mBuB8AODN/4W1gTv55dZ16keqW/wD3Mdf6SB824Rh+Jumj/p/7zF+lmms6iiak/lbe86NSbDo3zn5sHtOgIl71Wfm99ufWKmpoYHjeP+8QNoLbB+XuO/8AadE1tDWUUVnYnfHuJq8a4J5KvGfze3Mpp0l4XUeN5STznmafdrqX3IfEPm9OTLatJcdNf4wPzc5xCHYN3gxPSLOYPSMRyZxBBOOJ6Tfp0b2gIyJ+eV9Cpmy11P6piIB3m44llB0nmays7Mr7RjprTWGA8UHbjuZSemFhV4dni+cfcjuJgwwEynp1r6XUf8q7+ATPwn0+864WVlu/B7Srqf4q01yn/h6bBz9ppbOtaDU1OrhGE6d1DpaXo6m0Y8vrGG0+0p0b6lrrMb1gOt1LK2Q7Q1ldv08zpvVdCum123/qM6H0qo6bTldpU8/eaAf1WhvOwPYTu98zoOgD0Vv8+eZ0qrUanS2fI7HDfvOldM0lqU2MxsgZ9w7GHAnMORDmKCYMQek5gA+BI3CFtFB9Ri1ahMRVt3+8bIPpOcntG6p1CvTJ3dh/E02hAFgy33+0oucIirktmaO7oOotNNfiVVkjnHaDAI4b1Eq6h4viOw2Y/wB5p25DWTTkeVrP8Rdu0PeRKK+N1glII3WNw3rKgf8Am2SofU0qHZ2lQ+tpX+pvaVrwHaKRtLtKgPnaLuU72zErcghgd3PpADkmFRnEcsBDDuEOYMmA8QzEz8GVSIzaW1T6czfggwLahJgempl7bRGtrKCEDEHR+r0alxv3jCrK9beExtP3mn0SGxtxwo7fedU6j0u4h2FHbKn/AGMJ2n+2Cx7wfdJcNWdPVatS14AB9fvGVbaBatV3ikk4wG+01aXX1u2Clb8egOM5EsvuVnOTmaZrNZddu/LdNoGOczRG2upTZutr3qfQZGQDNGg04s8TfavpjA5xmVm2ytlsYrYRuGAMAzT6ZLLLixAuNagYHbuTNEvTdyo3/MIU8Zhu1IOMhFLt+w7CePqtM7oyLdgHjHOZpXqsandmtgDnHOfYRFpFordNjL3xzmLddaycuLFDL9iODNKEtI3WFGA2gjI45MrtXTI7sFdn8vHGPSLVqAq1svbIOIcrMNkwRsmHMxz8FiiARWLp7rFrZ0/uM3cmLqdAm36OIugXx2PlsXFX/VNzY/ullvVNMQm9gxIU/aV9Q6lWCngWC3z57SoaIrtyfIC57Sxel6qyq/fUEB2HvnOIQNns02nU4/slbFXuoVrF+rJGcds4lLWF7aFZixfOSO/ODH8e20rk2KwPpjIxNrZjWLeuxfzWB/bEsGopt2rmqsJ+4AxKEr035Su6KTuyeDnsYNpFle78wvnJHJ9wILBYttSurv4mMkYJlbUvUalwWyuCRg4xGopsROC7DLeuBLUVVbz7XDqSTxjuI9IcAfOwb9sHMV0cLVguwJbJPaA6jU3ttGa8475I7YldDFzVvsDZByR/MDlPEr3AZ47fNPHdCE2Ki4HOeM+pit3ikRKjgicmHEyMTImPhiH+rUD1jLrLC6+TnmeJZ5BnLHCiNqNPZ/VnwgWyikHJnS9RQKrrlTZz37TSdL6n4Okt8ases1B6jupOGRSQT6ExNR1GpdbW1dinO8fUcRz029UQFBYvpmad9DqnrZkzUQ1ROTkHuJu8x77jNVoQ3gW+Hu+b7zrF52pc7n2AE/FfUW8rPWP7xOq/Nq9fnHoMTp+noPijdj6s8zproChYZ+8qZCV1L5/cTULXlNYd3+J1F6lcao59czVaLBOrH35moqbAvzL+3iNLz9bS/HJluO8dhnMcDmHEcy+vkDMsJ5GItwywm1ptmBmACKRF3YmnJ886n1O4X0aS41p9QEs6gbdNfXZQX+oiavpYF+guey1PTbwZ+NE6nVp9VUvgdmynOJ+JV1epXTUIKCuC+3kS+q1mdyT/AJmps19vPheUjJ4lj6sLqlaxq8+Fgc5AmofQXvV4gAsXK/tNNqaby1bC7wyOBjInOX48xnRNRdWNRY2XYDbjidD6fXuTTrnaCrYlWowANo2+nE1JW0Czybe2cTqaU7FClPRiZqSgUqvHE1FmoIJ4mqoc2qNxTnbPxTqKw2fCqb7AcTVKfzNQz/25mO4m05MQd5UnAhfsIXXkSwDhZfYoO36YW+ZZWjFSkGpGUTEtYTzTmcQ4jE7R3nX/AMR3baKSK2xl34AE0Gguxrx4714mi6bX4enq2KOMCAuW28f7xM4xx9zK9xZVXM8dHDBcFZ0u9vzNJXn9hOiOxZdOqk+3E0um1KX6etRaK9nbjE6foKx/UBAed3tyZ+HagLHSsPYvlXjnM/D+vu8QWGlrOdo4nRdBfUy3l2DZ5lVdbHGVVcfeWXOgoRgm3v8AeEaY7jljNT4JALDE1NVRrNeTNZo7MmrvOoW1bzXszOr2vYLtRYFHyrniag2uWdjiahVlw7zB84aad2BeaEACaIcArNLxKAMAShuwmnLE4lKJhZ4OQY26NDmFIUsWwfRzKx0saP8Apq/FqXK+5Al24WGhQuRkpz5T2aajqulN71NXliB9wOxEyu1jFqwFgaBgJ4Fnir2/T6wWVbiMT2+8HU9Yxe1gj1KNv3UzQNpK7LGYPQvl57y/W3Jpq62Xw+FeXaLTU2uGts3AH/M2g2MjH8seX954pz4aoN2JQjopOHPyqfWEDc3AEXJatN67vmHpP6fawHiH2nV7OiUvV5C7EfxNWz5tLbv3OIycmI3cTTOOZpbPSUnlY6cI01adjNanGZq1/VNUno0AGG3TTHjMofseYzHtGj57QAkGKOBH0uoR6nZCGzkdwRNDrdOL3rVrUHKjtk+uPY+omt2+cYbj8oY2rxjAl5GX4gfynvHEfA4j3PkjiMFCqsYLyI62MU+YKSomu1entGtTa/iYVW9veaPIPhrnvnEqV/MPL7TKmAPgRG6p01ie7Mq/vial01C6p1dHY7Mekr0mitSv9zmHUOxCNHOlrrJbCMT/ADPFsDNK34MpPAGYin2ioMAwqO8PusK8ArLO4jgYxDn5YXPCLA3YLLMcGalzws1OflE1HtLGYllloJIEuoOCk/obUZbdjBvl9xB1LSV6hLGGeeYtDpXlsiad3UluZWWwpWZ4m4cQs20d4205/aUXvk7gZpekWeI1WosHbCcSjV170ouQ/wB5JingwKCBCHBlFfUumq6fWxz/AIg74/8Axm7S3kdgssUsBthagMBDkQyz3xLwMh8zVLNURNRLvUTUjsJefSWHnEde4j5jJNOvZZUD8sqH0RMkhYoHySo90lSEuvfnbNd0e+rR6s/klu/tNJ1VK9RU+9HUHcJTpr0KW2AH7HEWrLqbOPcYzC4Bm0cyzwHNHNm07fTmar+i26ny2nv6zUXX4usyPTHrNK1QFlCv++JRXg11qvm9JUV59IPEIPaPQ+ccRNbdp7XODUx2/wCRD2C/SI1gtUhsOs02nre2w7AO+ZWiMtYyobEJPaCZ5MTsJnuIMdoMdopHyxcdooOcQe0/ti5zEInPxXBgIOJ/bAMzLj0x9U6p0zUppfHU1n9R7T+orK26yvO3K45HM12quQ/1ivWv0w+o+GYoiBgfSK6KV7RaigP6pp7bLKl5ZO801tvhgru7SsLtHzbp/SPYnhbvDnUHya02p9+863eeLsCdS1S2Jqb94PtNlBHu2YMic9ouMQgzHEOIcdoxHaHHM4gx8HMYDEyciHMyYcGEfTCeTBmI9gD/ACfV7z8P6+tfDCEhfNk85mjoUIpbA7cyvStw64PaA7Zpxwe8oAzmK9wYPxKmQqHwZZpl8PvLNZbnxNuPaeBRZUByy43w0bT4jZDZLTSamxAz5KnDTQak2nxF87f7ToiVlVdS0r3HZ2h7Q+GBiHM80wYoM5zFxExABgfBcQw5hhz8ATmcz+2HEyOYp3QLmWabxTWzKSo7TSsKKNTXYz7Tl92AZpdPrDVVp28UL5VY9/2hVKywwxUeX7wrtPqYlwdf/b4P2PsYMwKxMFjHn6p4fcQMuO03s9ZP7TVU2lQfn+qW0JtL5J7zIyYsAhWe8AOZntOZlYMfDicZnH+k4nHw54m4zfM58sDek83yx1sUqORK9bdTY6/mU/VPH6vUEdgtS5ZZ/wAUo9EXMTF+3/1LN0J7TIYQ1v8A/KeUn+2DxMTbfuxEv2bByFEbdzOBDDDDDCO0aALgzj4eWcTj/UMQTiczd3gmD2gzOc4nhAmKuqst9dsy7MYajgS5cnMtCnBmqfDLNWy4JWXC7JbuwjCzmebOJ5gZtnHwEEEHxAEEAg/18fEQRYsQ+kQekALT8+eacRSJXt7QTiAuIh7iVfpig9osAggggg/8z//EACMRAAICAgMBAQEBAAMAAAAAAAEDAgQFEwAGFBIRFRAWIDD/2gAIAQMBAQIAFUVRUFPyRpRpeLxeE0vF4/IKiwKk6prGr5/Ma2jRo0FHnKirRoKdOn51/gASK0a2kJirTp0/hB5rCnMozrymqStOsq0lWkq0GvpKtPxIayNevWRrCY1vNBOrXr0zhAairXryHKZoCairz+SVTy6NJUYlWiVWVeairSVaior/AAgJCtOnTp06WV61LRq06ciKCcUmdfywq+cPZVTyKmJKSqKWCJNdlXQ1WqStZVpFXzlOrVBOjRNBToKdJTk4UYYEBE0wV2+9Y6pjLmDV06BV2C8njIVKtrC5CxTzeRfXybkFRHwViAXqCSoRnMsm4zD9u0taKCMBOC5wgvtAzB67HrI6QMxPKvo2bMeq8vt7NYuP7VSg9qysr/DD4+ZksbP6ZOZM2uDt/wC6rUaasQJDUIdxwDW1MF1Wj1pE4dvqUYMjbw9ihncPZp5PF+NkOEazyRJZIkk8mTNgKIV4oAyNm/l9/X8rDmYyJ7OOzT7J/wAh/tSzP9c5Y5I5H+rHLDKnIxypubhxkT/kmMa182xPzNMQ1YEOA/GYoN69TxOMw8Ods5CLYWkxUiwL8rDrouLORdVsQsLu46ybzH1GTgV6uGGop1/v3EMPIMkVG8bcKS1lY7Xzw+Q0iFUTj40548Y8VG1m0G1FY59CxTFKjUnW1IxoB4ZSJ5Ifgi2OrJ5hfZ8TZyrL3E8WYh9KeKu3LnZTkE3K96tlXdixVtVM4846VGVLwmmay1KDcd+FZBEiZus3GWew2O00O4ZiGHsQz2Qy16whjZRlkbF3JgiaVcJjaTDC2zEJ8i8ZPGvRCu+LeQqbbuVkJ8ZMmcspn8p21gVCCzzHMyC2W32oMlbq9wl3ItlyDKxbT802Yu1XgIrr+Z67gsSbZsNlchm3ZCcitqmwbxpznW14VleS4KKVRputgik5dijSy1xvLC4MQ6vDG4DD4CGN/nMpTibn9QZGb5cnSnhLXWLHWmY0wZWdXsKsG426StEDUahYm4tM6KhWlk52GFnFj9ourP2qzEs+zsZ7Ic0zJyvewWN+wWxmDmxw2JGzRs4m9SyCpHF1bFVtVtezD8ArXK2TyQkVRlwRAx5FabJTDd+7bvLC/YXe5t6dxlmtm6+YRlKmSNqzWyGJzWETnqWXNizx3FGxJjfYu/64W1WS0MRcq9lTi546dWdedcoK5xPJA8IYDArS1FhFipaW9UrdfJ0cvgk0JY2zxw4Ish+LjJQRSjjerK6QvqqaT8pPINum4bZtexlw3DcZd3lhZ9pYlqn1bNR9Zuq3SyEn5Cxaex7AYTJlVhxdddb+JXsxyC7c3zeWybN03ysFs2GZn/hJntUxTFNTYqXK1uvc5bx2a64zAWk8kv8AIQdUfXoV1UkWjOxa9frLDM8ZyfCTP6lMz+/qTDL6U2NuNpFqvcRkquSXlIZT+j2fLLmKN/GcWx9iPMfSivHUXMe4u3bt27bMkGX0SeEkyP8AgaGhqnwtKtovLyUMlHI9su2bBs35CovHuUqa7ibYfZtzeWb9+/fv9Hp3lu8v3ff/AEjyBE1yXJUhMN35eVky5bmJhxZ+omtsrE2Gf39/X2Z/f7L/AMv/xAA4EQACAgEDAQUFBwMEAwEAAAABAgADEQQSITEFEyJBURAyUmGRBhQjM0JxgVNioSBDcrEWJDDB/9oACAEDAQM/AE+BfoJVn3F+kq+BfpKs81r9BKf6a/SVZ/KX6CUeda/QSj+kv0Eo/pL9BKOvdL9BKc/lL9BKf6a/QSjP5a/QTTj/AGl+glD8CpfoIv35qTWuP2E05T8pPoJQCfAv0Erz7i/SV/Cv0ifAv0lfov0iA+4v0ifCv0ifCv0iY91fpE64WJjIWL6RV/TAf0wfDB6QZgzAIPYcdIDOJzNp9mDD/oxxOfaMjMSnhesVtTax96G5Dmcwe3n2ZMMOITAKvZxzBNsOYGmCRMwTEyMQiZHsxz/oMM2JkwWruX2GGYM8Qn/tOB85urOPih9m72HOfZgzPSYmRiHELGGbYZz7BnmCcwTEBE4nMMMMMMMDhlbzlWjHdqc/z6wj2fL2WJqrOONsI1jH1aVjvRXyN0LCGGKq7n6CaG9tiXKH9JXTU1lh8A/VNJem9G/C/U3pNLqCfu1qtiYnHsOZRWPxbNgmntB7qxXx1m4wzHsb28e0fDOIYZmfKCDMpNmP1CDHMEErUEjyjLrLGTk7fEvlGa9Hcccyt3uCow8U+UE4l6W16Ko4388fOa/SdmnXLd4kwcQ9qfZzVC9sGlSGaVf+P68o+fC0LLqDPMy7s7uO7HvNGuRXbjcogqrdz5KZqe3teylmFY/xNb2RrENG56yw3TSdnUpZf75UEKJpNXf3dg2BvdzNL2Ym6wMS/uj5TT6m4IRjd6wA4EOYMcQwxsQ59g9IvUxEijEUTmJ3hbHMyPaBEe29887T/PE26mkluqZ2y1tTcllezjMwJkxsTu/tNpC/TCf9ygdhag5Xmr/8hHYPap8tpgP2d7RP/L/qA0an13TU06B/u67nz1na9wqGrGAPdyJ249lCun4eQM48oW0eoB693LSusqqbFhXw/vO2dFcK9Te2WbpmaUtoshnsFSeH1lr6mgtp+5wwxxjiag/cL0KuO7Hg85TZq6RqKO5I6YGMwEZXpDmEew4i7ekUQAZEE3LxMCHMOMzB5m0Eg/qEHSHyEsPlH84ndWbeGP6psurBKkp7rZ6S1O0trMrg19YcYEM29Zbrq69Xp/zK/SfajW1DRvXZs6E46y3s77N6irGbbqz4fnL07J12muTYXU9fmJ2l2f2m1D1slJ95vKK64Mu1f3dKU3bIy6OlbF5RYLQQfPidq9ma06jQ7vXAnbfaTjU6lWLbh4flNb+BrtMm8rWBt9MTtvtELqLE5TA2ztWzTaXWJ+YigFf2na3aurpe6tV7v+IUQKeo9mRMcziYUQwwzM4nMOPdljNwI7dYzYJ+GAeUEGk0tlp8pZfu2e7L8blLTtGntahO8ba7Yb9orDMs7OFWxFO/Of4l2cFK8/vNQnWuuMWya6gZe/Ra2lx5Fa8+ktcflrL/AIFjnrWstY+5HPVVlvwLLM5FamWj/bWMQ34ax3QFdrLt4jt0XEJ46wE9IB7RhYBBnpGYYAlmYxWcwKdhmOROI20ZEUcGLjIja3RPWDgHrH0lDHqJbqGCJ8/8TQaTtKjPNn6h6QGbUoI/ulJ0ovuqa5rOSw5xEJquNbWUGkBR1K+eZpXppsRQQ1lfPmRnGDK6amWtVUfKalatJTXt/EUnJ+U1orawivbXZsbrk84JE1jNea9uypvPOTwDiP3SWK9aB0ztIJJmo1DV11bUJpFjMcnr5TWnX7Xdcd2CV5IndacjOC+FX5ZncaXUIjbzRkr5jGMialLa1t2YsUlcZ4x5EyxrhUz1uHVvczwQIaaa0f3DWSp+YPImqzVnbWHXO4g45PAj1tqmRVJXZ6858zGtrDM6v804H7GKRDiGOyiMTzM9RFEUTAgPWK7QAGeYjtxtbA84XcY6CZHMUaWzc2AeJbRoGP5gI8Jli6hfHjrK011SMn4pb3vlNvEytA/5S1A6VXMlbfpwDjPXEtVFSvUMihQNuAenHBlfcV1BuEZSG/Y5mVxFrag72/BUgfPMU02172xZYXz/ADmXWW6jFrIjtjp1GByJ41au3Z+Hs6A8D0zDWa2qu2ulexjjORLBclou5C4bIByIt9tbv4gmfD5ZMrdiyeDNZQgDrnzi3MhLY2qV/fIxGR62a7cK+FGAIBpqKF3MRZ4m9B5yy/CC3bWVwy4B/kQ1h+7t2k48s9OIaSV3bmsbLcY5+QEsWMBkiPeucwbVgAhhxGJhxC02nO6FxweDNqcHH7x9DUUqKv8AEQRHFACUWPYflxNTqaA19ewyoaYJZ0Ngli6F10xyhxkGKNdSHbYxVv24lteopWxV5sBV54ppdXgXVb8dJ2PUuXqrUT7M6Ffyq3PynZz5+7aFf5BmotJcDYD5Y6TVZ52n+Jep8WnQxbbSraFMdJ2bXaa/uS+DrNJ2lnGj4/YzS2ZzpseKaTPFSzSDnu1mlHStZp88VzT/AALKc+4soB9xZTU24Is0l4AY4mn2naY+nOFM2rMiYGYsUCEKQJqQ+6to+h8NrqSfnDUgsrfd/bKdZ+FqVVFPznYX3ax6HbvD/cZ2ciUsWtLBum7zgB2ptlD0gEZ8QJmdGzUuoU4znr1mm++0tZtbFZ8/Wagamgh1NQsTbn955jnwztZK37itcBSd2eZ2ndcwuvb3j4ZjxsWJjOeD/iBxy009S4J5gr5BiXfgVtyeG8sT7O6LjZ31/wCrBJ5ldyEJpu7HyEyuCYzcCWt0ltvJ4iVDl4FcBTK/1Gaau3b3kQcVvmXNyOINMQHslCnieETEzxOcGH1mh7PB32qT6S7UjZpzsU/Uy/UEszMTujoPFCORHPGY1DpnpullNq2I/hKy/dklpfamGLY+ktJV1ZgeBO1WwhsbajZ9J2no6BUUFh+fM7Vu07odOoyvlxLHsZn67ogQH+2KGgc9Yttqvv8AdhsGM8fFOztBgKd7lsMRzOzzt7vQZJ95sTSrQm1FXPvTT+koIyIMeGahB4J2gTkCdoZmvxNUz5O6ahOhmrUYJltjcvC3WNtEI6Q5hzNwIJneXm3cx3yulcEyultqNPFwISOk2jMO7Ig1emau7qn6oK7Si+MDzmeIKiDs3Yj3X4cLh2GPlNIjtvVcoud2OIvelawoHygscKOMtHpGN+cQ5zGTmHUbAXVN8rs/CsdsfFOydL23dW3jVFB5+c0gTFNdYU/Kc4BlijiayrpNWmJcAA0VuWmjs5KczQtx4Z2dZzlZ2a/RliHmt1M1a8hJqqmwa2xEYDEzM+U2xeeIeRMNKFO4yq4eERQMwYxmIH5iUUsgPiMXGc8xYvdZPnFrTvm6CWEnY3E3Mcwl0I8mjOpJgC4M54ljazTJ5boEC5KytdXZYEXJrA3ftO4rxGHylg5DSwnxGVM2SZXaciVk87pX6NKSMndKf7ovq0ak/mNGrG0niafo22UVqNr5/mV+RWd50j2e6JqeTsl1eco0sJ9zpCMjGfFLRWWdGwekvrUEL1/xCEBbrAORCfOGM0vpUAbSPnNRfWKgKV+Z5mo2gs9OPRBgy0GP1aZWHbmZ5gOv04PxStQD4oC+wHkdYdpmOoyJX51rNIfermg/pzQN5YmhPrNIpwJpies0wPWVesqz1lR6niUnoFmsUYL/AOZcfeMtGOYxwTK3XkSq1clZSVI2LH0xayk4x+mamms1FfGJqtVXjYufmYzfmbcj0OZzn2KHG7puEqNng6RRTxLQco7S48MzGHdCFm84isuBGCZA4ldVlb5wUbMu1ttdVK7yZda4Z/CxXMZRiMBG2x24gQcmc8RlPBaMTLc9WjDqY3xRiesfHWHHWcRwY2RCFEZgMQsgDTIzFdDlYFJsVeflLa8bKrD/AIldP4rjBeKRhYfYxEYoQIUJBhPIj5Es25IhNpz5SnW112PZjvJ2PU4Fj2E/LpPs/Sfyd/7zsns96302n2EQvehHGFxMnrAeMziZYwrnM5ni6QZgzAePYsOIYcezEJAEGBFIAzBakdlbbO0tLY5tq8G7w8cTU78hcD9pbbVlv+oRyZaTHJxGCxyMQHkiVUjmJa4IbPyjW4TbNTRuxU3ONs7Q0fcoKm8Czt2xlLVsgj92C/XbATB3pmBmHOZ4YVORCw5nMOY2YczPPsGI2I044hHWYxmYxie6JgCAgDMrtXrK712sqkTW1vZqKLa0r+DZnE1mr0nfW6pRV+ohcYmbLVQ70rYjd6gHrN0CpvHUwzvBthRAT8M7xGA+U7pgOp2idwtd56TS31o5Hu8YlV1m4pgQA4E56xcxGfOYCMAwkcQqJxOIcwzBnPtwJmCEQ5GYZ0hUgzgZaDPvQDGGikcmVOhViuDH7K0t9VYXur6yFX+4+cOj+zjmxFNt7Y3SxtGlueXbEs0YqLnPhnQxUYH+6LYuB8MO7A+KFl34/TxH1OiFQOCOJqNOWFj8boEGBMkmHMMMPsz1gbpCZz7OYc+3PtM5nM2iHaIZt6QgiFhDiHUmtIz6Oqg9K+YTTp6R+8e2tO9M0zFBvmkLeLgTSU1nYcmVpahI8IbxRnWs1cJDyB5NMpuLcwlcCblyYIIIPSD0g9Io6xJuMMaPn9MaH/UcxsQ7YYY0cDrLfWF9uYfu9c8NEY0rGDSw+cYiHdGFKR1Z8GW/FGI5MbdGjQxo3rGhPX/5/wD/2Q==)
The GST
implementation for the oil industry is slightly different from the GST
implementation for other industries, primary for strategic, economic and social
reasons. India will roll out GST for most goods and services but excluding
crude oil, natural gas, petrol, diesel and jet fuel. Other oil products such as
kerosene, liquefied petroleum gas and naphtha are included in the GST. This
becomes somewhat confusing because of the GST input tax credit issue. Companies
can claim a tax credit on inputs that they have already paid a tax on. For
example, if a tax payable on a final product is Rs. 500 and the final component
is built out of two other purchased components on which a tax of Rs. 300 is
paid, then the central government will provide a tax credit equal to the
difference between output tax and input tax (Rs. 200 will be the credit, in
this example). Not only will oil companies have to comply with both the old and
the new tax regimes, the tax credit also can’t be transferred between the two
systems, thus making matters somewhat difficult for oil producers. Secondly,
the other problem is that any delay in transferring of tax credits from the
government to the assesse would result in decline in capital expenditure. Companies
would prefer to reinvest profits and other income back into the company, delay
in transferring credits would lead to blockage of working capital for said
companies.
Dual compliance
is also supposed to be a major hurdle. Some of the major Value-Added Products
in the Indian economy include LPG, Kerosene, Naphtha, ATF and HSD in addition
to crude oil and gas. Crude oil, natural gas, HSD and ATF would continue to
attract taxes under existing law -- Excise Duty, VAT/CST, OID Cess, NCCD, and
Royalty -- whereas LPG, SKO and Naphtha would now figure under the GST umbrella.
This creates a complex structure for producers who will be taxed under two
regimes for two different sets of products that emanate from the same source. However,
some key stakeholders are decidedly positive on the GST. In the words of Prashant
Modi, Chief Executive Officer and Managing Director of Great Eastern Energy
Corporation, India’s first coal bed methane producer speaking on the GST, “this
is a very positive move for the energy sector. Also, natural gas being a clean
and environment-friendly hydrocarbon should be brought under the GST at 5% at
the earliest in order to enhance domestic production and consumption. This will
also help in achieving reduction in the import of LNG.”
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