Table of Content
Unit 1 : Applicability of Accounting Standards
It has already been mentioned in chapter 1 that the standards are developed by the Accounting Standards Board (ASB) of the Institute of Chartered Accountants of India and are issued under the authority of its Council which are approved by the MCA (Ministry of Corporate Affairs). The standards cannot override laws and local regulations. The Accounting Standards are nevertheless made mandatory from the dates notified by the MCA and are generally applicable to all enterprises, subject to certain exception as stated below. The implication of mandatory status of an Accounting Standard depends on whether the statute governing the enterprise concerned requires compliance with the Standard, e.g., the Ministry of Corporate Affairs have notified Accounting Standards for companies incorporated under the Companies Act, 1956 (or the Companies Act, 2013).
In assessing whether an accounting standard is applicable, one must find correct answer to the following three questions.
- Does it apply to the enterprise concerned? If yes, the next question is:
- Does it apply to the financial statement concerned? If yes, the next question is:
- Does it apply to the financial item concerned?
The preface to the statements of accounting standards answers the above questions.
Enterprises to which the accounting standards apply?
Accounting Standards apply in respect of any enterprise (whether organised in corporate, co-operative or other forms) engaged in commercial, industrial or business activities, whether or not profit oriented and even if established for charitable or religious purposes. Accounting Standards however, do not apply to enterprises solely carrying on the activities, which are not of commercial, industrial or business nature, (e.g., an activity of collecting donations and giving them to flood affected people). Exclusion of an enterprise from the applicability of the Accounting Standards would be permissible only if no part of the activity of such enterprise is commercial, industrial or business in nature. Even if a very small proportion of the activities of an enterprise were considered to be commercial, industrial or business in nature, the Accounting Standards would apply to all its activities including those, which are not commercial, industrial or business in nature.
Implication of mandatory status
Where the statute governing the enterprise does not require compliance with the accounting standards, e.g. a partnership firm, the mandatory status of an accounting standard implies that, in discharging their attest functions, the members of the Institute are required to examine whether the financial statements are prepared in compliance with the applicable accounting standards. In the event of any deviation from the accounting standards, they have the duty to make adequate disclosures in their reports so that the users of financial statements may be aware of such deviations. It should nevertheless be noted that responsibility for the preparation of financial statements and for making adequate disclosure is that of the management of the enterprise. The auditor’s responsibility is to form his opinion and report on such financial statements.
Section 129 (1) of the Companies Act, 2013 requires companies to present their financial statements in accordance with the accounting standards notified under Section 133 of the Companies Act, 2013 (refer Note below). Also, the auditor is required by section 143(3)(e) to report whether, in his opinion, the financial statements of the company audited, comply with the accounting standards referred to in section 133 of the Companies Act, 2013. Where the financial statements of a company do not comply with the accounting standards, the company should disclose in its financial statements, the deviation from the accounting standards, the reasons for such deviation and the financial effects, if any, arising out of such deviations as per Section 129(5) of the Companies Act, 2013. Provided also that the financial statements should not be treated as not disclosing a true and fair view of the state of affairs of the company, merely by reason of the fact that they do not disclose -
- in the case of an insurance company, any matters which are not required to be disclosed by the Insurance Act, 1938, or the Insurance Regulatory and Development Authority Act, 1999;
- in the case of a banking company, any matters which are not required to be disclosed by the Banking Regulation Act, 1949;
- in the case of a company engaged in the generation or supply of electricity, any matters which are not required to be disclosed by the Electricity Act, 2003;
- in the case of a company governed by any other law for the time being in force, any matters which are not required to be disclosed by that law.
Note: As per the Companies Act, 2013, the Central Government may prescribe standards of accounting or addendum thereto, as recommended by the Institute of Chartered Accountants of India, in consultation with NFRA. Till date, the Central Government has notified all the existing accounting standards except AS 30, 31 and 32 on Financial Instruments.
Financial items to which the accounting standards apply
The Accounting Standards are intended to apply only to items, which are material. An item is considered material, if its omission or misstatement is likely to affect economic decision of the user. Materiality is not necessarily a function of size; it is the information content i.e. the financial item which is important. A penalty of ` 50,000 paid for breach of law by a company can seem to be a relatively small amount for a company incurring crores of rupees in a year, yet is a material item because of the information it conveys. The materiality should therefore be judged on case-to-case basis. If an item is material, it should be shown separately instead of clubbing it with other items. For example it is not appropriate to club the penalties paid with legal charges.
Accounting Standards and Income tax Act, 1961
Accounting standards intend to reduce diversity in application of accounting principles. They improve comparability of financial statements and promote transparency and fairness in their presentation. Deductions and exemptions allowed in computation of taxable income on the other hand, is a matter of fiscal policy of the government.
Thus, an expense required to be charged against revenue by an accounting standard does not imply that the same is always deductible for income tax purposes. For example, depreciation on assets taken on finance lease is charged in the books of lessee as per AS 19 but depreciation for tax purpose is allowed to lessor, being legal owner of the asset, rather than to lessee. Likewise, recognition of revenue in the financial statements cannot be avoided simply because it is exempted under section 10 of the Income Tax Act, 1961.
Income Computation and Disclosure Standards
Section 145(2) empowers the Central Government to notify in the Official Gazette from time to time, income computation and disclosure standards to be followed by any class of assessees or in respect of any class of income. Accordingly, the Central Government has, in exercise of the powers conferred under section 145(2), notified ten income computation and disclosure standards (ICDSs) to be followed by all assessees (other than an individual or a Hindu undivided family who is not required to get his accounts of the previous year audited in accordance with the provisions of section 44AB) following the mercantile system of accounting, for the purposes of computation of income chargeable to income-tax under the head “Profit and gains of business or profession” or “ Income from other sources”, from A.Y. 2017 - 18. The ten notified ICDSs are:
ICDS I : Accounting Policies
ICDS II : Valuation of Inventories
ICDS III : Construction Contracts
ICDS IV : Revenue Recognition
ICDS V : Tangible Fixed Assets
ICDS VI : The Effects of Changes in Foreign Exchange Rates
ICDS VII : Government Grants
ICDS VIII : Securities
ICDS IX : Borrowing Costs
ICDS X : Provisions, Contingent Liabilities and Contingent Assets
1.2 APPLICABILITY OF ACCOUNTING STANDARDS
For the purpose of compliance of the accounting Standards, the ICAI had earlier issued an announcement on ‘Criteria for Classification of Entities and Applicability of Accounting Standards’. As per the announcement, entities were classified into three levels. Level II entities and Level III entities as per the said Announcement were considered to be Small and Medium Entities (SMEs).
However, when the accounting standards were notified by the Central Government in consultation with the National Advisory Committee on Accounting Standards, the Central Government also issued the‘Criteria for Classification of Entities and Applicability of Accounting Standards’for the companies.
According to the Criteria for Classification of Entities and Applicability of Accounting Standards’as issued by the Government, there are two levels, namely, Small and Medium-sized Companies (SMCs) as defined in the Companies (Accounting Standards) Rules, 2006 and companies other than SMCs. Non-SMCs are required to comply with all the Accounting Standards in their entirety, while certain exemptions/ relaxations have been given to SMCs.
Consequent to certain differences in the criteria for classification of the levels of entities as issued by the ICAI and as notified by the Central Government for companies, the Accounting Standard Board of the ICAI decided to revise its “Criteria for Classification of Entities and Applicability of Accounting Standards” and make the same applicable only to non-corporate entities. Though the classification criteria and applicability of accounting standards has been largely aligned with the criteria prescribed for corporate entities, it was decided to continue with the three levels of entities for non-corporate entities vis-à-vis two levels prescribed for corporate entities as per the government notification.
“Criteria for Classification of Entities and Applicability of Accounting Standards” for corporate entities and non-corporate entities have been explained in the coming paragraphs.
Criteria for classification of non-corporate entities as decided by the Institute of Chartered Accountants of India
Level I Entities
Non-corporate entities which fall in any one or more of the following categories, at the end of the relevant accounting period, are classified as Level I entities:
- Entities whose equity or debt securities are listed or are in the process of listing on any stock exchange, whether in India or outside India.
- Banks (including co-operative banks), financial institutions or entities carrying on insurance business.
- All commercial, industrial and business reporting entities, whose turnover (excluding other income) exceeds rupees fifty crore in the immediately preceding accounting year.
- All commercial, industrial and business reporting entities having borrowings (including public deposits) in excess of rupees ten crore at any time during the immediately preceding accounting year.
- Holding and subsidiary entities of any one of the above.
Level II Entities (SMEs)
Non-corporate entities which are not Level I entities but fall in any one or more of the following categories are classified as Level II entities:
- All commercial, industrial and business reporting entities, whose turnover (excluding other income) exceeds rupees one crore but does not exceed rupees fifty crore in the immediately preceding accounting year.
- All commercial, industrial and business reporting entities having borrowings (including public deposits) in excess of rupees one crore but not in excess of rupees ten crore at any time during the immediately preceding accounting year.
- Holding and subsidiary entities of any one of the above.
Level III Entities (SMEs)
Non-corporate entities which are not covered under Level I and Level II are considered as Level III entities.
Additional requirements
- An SME which does not disclose certain information pursuant to the exemptions or relaxations given to it should disclose (by way of a note to its financial statements) the fact that it is an SME and has complied with the Accounting Standards insofar as they are applicable to entities falling in Level II or Level III, as the case may be.
- Where an entity, being covered in Level II or Level III, had qualified for any exemption or relaxation previously but no longer qualifies for the relevant exemption or relaxation in the current accounting period, the relevant standards or requirements become applicable from the current period and the figures for the corresponding period of the previous accounting period need not be revised merely by reason of its having ceased to be covered in Level II or Level III, as the case may be. The fact that the entity was covered in Level II or Level III, as the case may be, in the previous period and it had availed of the exemptions or relaxations available to that Level of entities should be disclosed in the notes to the financial statements.
- Where an entity has been covered in Level I and subsequently, ceases to be so covered, the entity will not qualify for exemption/relaxation available to Level II entities, until the entity ceases to be covered in Level I for two consecutive years. Similar is the case in respect of an entity, which has been covered in Level I or Level II and subsequently, gets covered under Level III .
- If an entity covered in Level II or Level III opts not to avail of the exemptions or relaxations available to that Level of entities in respect of any but not all of the Accounting Standards, it should disclose the Standard(s) in respect of which it has availed the exemption or relaxation.
- If an entity covered in Level II or Level III desires to disclose the information not required to be disclosed pursuant to the exemptions or relaxations available to that Level of entities, it should disclose that information in compliance with the relevant Accounting Standard.
- An entity covered in Level II or Level III may opt for availing certain exemptions or relaxations from compliance with the requirements prescribed in an Accounting Standard: Provided that such a partial exemption or relaxation and disclosure should not be permitted to mislead any person or public.
- In respect of Accounting Standard (AS) 15, Employee Benefits, exemptions/ relaxations are available to Level II and Level III entities, under two sub- classifications, viz., (i) entities whose average number of persons employed during the year is 50 or more, and (ii) entities whose average number of persons employed during the year is less than 50. The requirements stated in paragraphs (1) to (6) above, mutatis mutandis, apply to these sub- classifications.
Example
M/s Omega & Co. (a partnership firm), had a turnover of ` 1.25 crores (excluding other income) and borrowings of ` 0.95 crores in the previous year. It wants to avail the exemptions available in application of Accounting Standards to non-corporate entities for the year ended 31.3.20X1. Advise the management of M/s Omega & Co in respect of the exemptions of provisions of ASs, as per the directive issued by the ICAI.
Solution
The question deals with the issue of Applicability of Accounting Standards to a non-corporate entity. For availment of the exemptions, first of all, it has to be seen that M/s Omega & Co. falls in which level of the non-corporate entities. Its classification will be done on the basis of the classification of non-corporate entities as prescribed by the ICAI. According to the ICAI, non-corporate entities can be classified under 3 levels viz Level I, Level II (SMEs) and Level III (SMEs).
An entity whose turnover (excluding other income) exceeds rupees fifty crore in the immediately preceding accounting year, will fall under the category of Level I entities. Non-corporate entities which are not Level I entities but fall in any one or more of the following categories are classified as Level II entities:
- All commercial, industrial and business reporting entities, whose turnover (excluding other income) exceeds rupees one crore but does not exceed rupees fifty crore in the immediately preceding accounting year.
- All commercial, industrial and business reporting entities having borrowings (including public deposits) in excess of rupees one crore but not in excess of rupees ten crore at any time during the immediately preceding accounting year.
- Holding and subsidiary entities of any one of the above.
As the turnover of M/s Omega & Co. is more than ` 1 crore, it falls under 1st criteria of Level II non-corporate entities as defined above. Even if its borrowings of ` 0.95 crores is less than ` 1 crores, it will be classified as Level II Entity. In this case, AS 3, AS 17, AS 21 (Revised), AS 23, AS 27 will not be applicable to M/s Omega & Co. Relaxations from certain requirements in respect of AS 15, AS 19, AS 20, AS 25, AS 28 and AS 29 (Revised) are also available to M/s Omega & Co.
Criteria for classification of Companies under the Companies (Accounting Standards) Rules, 2006
Small and Medium-Sized Company (SMC) as defined in Clause 2(f) of the Companies (Accounting Standards) Rules, 2006:
“Small and Medium Sized Company” (SMC) means, a company-
- whose equity or debt securities are not listed or are not in the process of listing on any stock exchange, whether in India or outside India;
- which is not a bank, financial institution or an insurance company;
- whose turnover (excluding other income) does not exceed rupees fifty crore in the immediately preceding accounting year;
- which does not have borrowings (including public deposits) in excess of rupees ten crore at any time during the immediately preceding accounting year; and
- which is not a holding or subsidiary company of a company which is not a small and medium-sized company.
Explanation: For the purposes of clause 2(f), a company should qualify as a Small and Medium Sized Company, if the conditions mentioned therein are satisfied as at the end of the relevant accounting period.
Non-SMCs
Companies not falling within the definition of SMC are considered as Non-SMCs.
Instructions
A. General Instructions
SMCs should follow the following instructions while complying with Accounting Standards under these Rules:
The SMC which does not disclose certain information pursuant to the exemptions or relaxations given to it should disclose (by way of a note to its financial statements) the fact that it is an SMC and has complied with the Accounting Standards insofar as they are applicable to an SMC on the following lines:
“The Company is a Small and Medium Sized Company (SMC) as defined in the General Instructions in respect of Accounting Standards notified under the Companies Act Accordingly, the Company has complied with the Accounting Standards as applicable to a Small and Medium Sized Company.”
Where a company, being an SMC, has qualified for any exemption or relaxation previously but no longer qualifies for the relevant exemption or relaxation in the current accounting period, the relevant standards or requirements become applicable from the current period and the figures for the corresponding period of the previous accounting period need not be revised merely by reason of its having ceased to be an SMC. The fact that the company was an SMC in the previous period and it had availed of the exemptions or relaxations available to SMCs should be disclosed in the notes to the financial statements.
If an SMC opts not to avail of the exemptions or relaxations available to an SMC in respect of any but not all of the Accounting Standards, it should disclose the standard(s) in respect of which it has availed the exemption or relaxation.
If an SMC desires to disclose the information not required to be disclosed pursuant to the exemptions or relaxations available to the SMCs, it should disclose that information in compliance with the relevant accounting standard.
The SMC may opt for availing certain exemptions or relaxations from compliance with the requirements prescribed in an Accounting Standard:
Provided that such a partial exemption or relaxation and disclosure should not be permitted to mislead any person or public.
B. Other Instructions
Rule 5 of the Companies (Accounting Standards) Rules, 2006, provides as below:
An existing company, which was previously not a Small and Medium Sized Company (SMC) and subsequently becomes an SMC, should not be qualified for exemption or relaxation in respect of Accounting Standards available to an SMC until the company remains an SMC for two consecutive accounting periods.”
Applicability of Accounting Standards to Companies
Accounting Standards applicable to all companies in their entirety for accounting periods commencing on or after 7th December, 2006
AS 1 Disclosures of Accounting Policies
AS 2 (Revised) Valuation of Inventories
AS 4 (Revised) Contingencies and Events Occurring After the Balance Sheet Date
AS 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
AS 7 Construction Contracts
AS 9 Revenue Recognition
AS 10 (Revised) Property, Plant and Equipment
AS 11 (Revised) The Effects of Changes in Foreign Exchange Rates
AS 12 Accounting for Government Grants
AS 13 (Revised) Accounting for Investments
AS 14 (Revised) Accounting for Amalgamations
AS 16 Borrowing Costs
AS 18 Related Party Disclosures
AS 22 Accounting for Taxes on Income
AS 24 Discontinuing Operations
AS 26 Intangible Assets
Exemptions or Relaxations for SMCs as defined in the Notification
(A) Accounting Standards not applicable to SMCs in their entirety:
AS 3 Cash Flow Statements
AS 17 Segment Reporting
Note:
Under Section 129 of the Companies Act, 2013, the financial statement, with respect to One Person Company, small company and dormant company, may not include the cash flow statement. As per the Amendment, under Chapter I, clause (40) of section 2, an exemption has been provided vide Notification dated 13th June, 2017 under Section 462 of the Companies Act 2013 to a startup private company besides one person company, small company and dormant company. As per the amendment, a startup private company is not required to include the cash flow statement in the financial statements.
Thus the financial statements, with respect to one person company, small company, dormant company and private company (if such a private company is a start-up), may not include the cash flow statement.
(B) Accounting Standards not applicable to SMCs since the relevant Regulations require compliance with them only by certain Non-SMCs:
- AS 21 (Revised), Consolidated Financial Statements
- AS 23, Accounting for Investments in Associates in Consolidated Financial Statements
- AS 27, Financial Reporting of Interests in Joint Ventures (to the extent of requirements relating to Consolidated Financial Statements)
(C) Accounting Standards in respect of which relaxations from certain requirements have been given to SMCs:
(i) Accounting Standard (AS) 15, Employee Benefits
- paragraphs 11 to 16 of the standard to the extent they deal with recognition and measurement of short-term accumulating compensated absences which are non-vesting (i.e., short-term accumulating compensated absences in respect of which employees are not entitled to cash payment for unused entitlement on leaving);
- paragraphs 46 and 139 of the Standard which deal with discounting of amounts that fall due more than 12 months after the balance sheet date;
- recognition and measurement principles laid down in paragraphs 50 to 116 and presentation and disclosure requirements laid down in paragraphs 117 to 123 of the Standard in respect of accounting for defined benefit plans. However, such companies should actuarially determine and provide for the accrued liability in respect of defined benefit plans by using the Projected Unit Credit Method and the discount rate used should be determined by reference to market yields at the balance sheet date on government bonds as per paragraph 78 of the Standard. Such companies should disclose actuarial assumptions as per paragraph 120(l) of the Standard; and
- recognition and measurement principles laid down in paragraphs 129 to 131 of the Standard in respect of accounting for other long term employee benefits. However, such companies should actuarially determine and provide for the accrued liability in respect of other long-term employee benefits by using the Projected Unit Credit Method and the discount rate used should be determined by reference to market yields at the balance sheet date on government bonds as per paragraph 78 of the Standard.
(ii) AS 19, Leases
Paragraphs 22 (c),(e) and (f); 25 (a), (b) and (e); 37 (a) and (f); and 46 (b) and (d) relating to disclosures are not applicable to SMCs.
(iii) AS 20, Earnings Per Share
Disclosure of diluted earnings per share (both including and excluding extraordinary items) is exempted for SMCs.
(iv) AS 28, Impairment of Assets
SMCs are allowed to measure the value in use on the basis of reasonable estimate thereof instead of computing the value in use by present value technique. Consequently, if an SMC chooses to measure the value in use by not using the present value technique, the relevant provisions of AS 28, such as discount rate etc., would not be applicable to such an SMC. Further, such an SMC need not disclose the information required by paragraph 121(g) of the Standard.
(v) AS 29 (Revised), Provisions, Contingent Liabilities and Contingent Assets Paragraphs 66 and 67 relating to disclosures are not applicable to SMCs.
(D) AS 25, Interim Financial Reporting, does not require a company to present interim financial report. It is applicable only if a company is required or elects to prepare and present an interim financial report. Only certain Non-SMCs are required by the concerned regulators to present interim financial results, e.g, quarterly financial results required by the SEBI. Therefore, the recognition and measurement requirements contained in this Standard are applicable to those Non-SMCs for preparation of interim financial results.
Applicability of Accounting Standards to Non-corporate Entities
Accounting Standards applicable to all Non-corporate Entities in their entirety (Level I, Level II and Level III)
AS 1 Disclosures of Accounting Policies
AS 2 (Revised) Valuation of Inventories
AS 4 (Revised) Contingencies and Events Occurring After the Balance Sheet Date
AS 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
AS 7 Construction Contracts
AS 9 Revenue Recognition
AS 10 (Revised) Property, Plant and Equipment
AS 11 The Effects of Changes in Foreign Exchange Rates
AS 12 Accounting for Government Grants
AS 13 (Revised) Accounting for Investments
AS 14 (Revised) Accounting for Amalgamations
AS 16 Borrowing Costs
AS 22 Accounting for Taxes on Income
AS 26 Intangible Assets
Exemptions or Relaxations for Non-corporate Entities falling in Level II and Level III (SMEs)
(A) Accounting Standards not applicable to Non-corporate Entities falling in Level II in their entirety:
AS 3 Cash Flow Statements
AS 17 Segment Reporting
(B) Accounting Standards not applicable to Non-corporate Entities falling in Level III in their entirety:
AS 3 Cash Flow Statements
AS 17 Segment Reporting
AS 18 Related Party Disclosures
AS 24 Discontinuing Operations
(C) Accounting Standards not applicable to all Non-corporate Entities since the relevant Regulators require compliance with them only by certain Level I entities:
- AS 21 (Revised), Consolidated Financial Statements
- AS 23, Accounting for Investments in Associates in Consolidated Financial Statements
- AS 27, Financial Reporting of Interests in Joint Ventures (to the extent of requirements relating to Consolidated Financial Statements)
(D) Accounting Standards in respect of which relaxations from certain requirements have been given to Non-corporate Entities falling in Level II and Level III (SMEs):
(i) Accounting Standard (AS) 15, Employee Benefits
(1) Level II and Level III Non-corporate entities whose average number of persons employed during the year is 50 or more are exempted from the applicability of the following paragraphs:
- paragraphs 11 to 16 of the standard to the extent they deal with recognition and measurement of short-term accumulating compensated absences which are non-vesting (i.e., short-term accumulating compensated absences in respect of which employees are not entitled to cash payment for unused entitlement on leaving);
- paragraphs 46 and 139 of the Standard which deal with discounting of amounts that fall due more than 12 months after the balance sheet date;
- recognition and measurement principles laid down in paragraphs 50 to 116 and presentation and disclosure requirements laid down in paragraphs 117 to 123 of the Standard in respect of accounting for defined benefit plans. However, such entities should actuarially determine and provide for the accrued liability in respect of defined benefit plans by using the Projected Unit Credit Method and the discount rate used should be determined by reference to market yields at the balance sheet date on government bonds as per paragraph 78 of the Standard. Such entities should disclose actuarial assumptions as per paragraph 120(l) of the Standard; and
- recognition and measurement principles laid down in paragraphs 129 to 131 of the Standard in respect of accounting for other long-term employee benefits. However, such entities should actuarially determine and provide for the accrued liability in respect of other long- term employee benefits by using the Projected Unit Credit Method and the discount rate used should be determined by reference to market yields at the balance sheet date on government bonds as per paragraph 78 of the Standard.
(2) Level II and Level III Non-corporate entities whose average number of persons employed during the year is less than 50 are exempted from the applicability of the following paragraphs:
- paragraphs 11 to 16 of the standard to the extent they deal with recognition and measurement of short-term accumulating compensated absences which are non-vesting (i.e., short-term accumulating compensated absences in respect of which employees are not entitled to cash payment for unused entitlement on leaving);
- paragraphs 46 and 139 of the Standard which deal with discounting of amounts that fall due more than 12 months after the balance sheet date;
- recognition and measurement principles laid down in paragraphs 50 to 116 and presentation and disclosure requirements laid down in paragraphs 117 to 123 of the Standard in respect of accounting for defined benefit plans. However, such entities may calculate and account for the accrued liability under the defined benefit plans by reference to some other rational method, e.g., a method based on the assumption that such benefits are payable to all employees at the end of the accounting year; and
- recognition and measurement principles laid down in paragraphs 129 to 131 of the Standard in respect of accounting for other long-term employee benefits. Such entities may calculate and account for the accrued liability under the other long-term employee benefits by reference to some other rational method, e.g., a method based on the assumption that such benefits are payable to all employees at the end of the accounting year.
(ii) AS 19, Leases
Paragraphs 22 (c),(e) and (f); 25 (a), (b) and (e); 37 (a) and (f); and 46 (b) and (d) relating to disclosures are not applicable to non-corporate entities falling in Level II. Paragraphs 22 (c),(e) and (f); 25 (a), (b) and (e); 37 (a), (f) and (g); and 46 (b), (d) and (e) relating to disclosures are not applicable to Level III entities.
(iii) AS 20, Earnings Per Share
Diluted earnings per share (both including and excluding extraordinary items) is not required to be disclosed by non-corporate entities falling in Level II and Level III and information required by paragraph 48(ii) of AS 20 is not required to be disclosed by Level III entities if this standard is applicable to these entities.
(iv) AS 28, Impairment of Assets
Non-corporate entities falling in Level II and Level III are allowed to measure the ‘value in use’ on the basis of reasonable estimate thereof instead of computing the value in use by present value technique. Consequently, if a non-corporate entity falling in Level II or Level III chooses to measure the ‘value in use’ by not using the present value technique, the relevant provisions of AS 28, such as discount rate etc., would not be applicable to such an entity. Further, such an entity need not disclose the information required by paragraph 121(g) of the Standard.
(v) AS 29 (Revised), Provisions, Contingent Liabilities and Contingent Assets
Paragraphs 66 and 67 relating to disclosures are not applicable to non- corporate entities falling in Level II and Level III.
(E) AS 25, Interim Financial Reporting, does not require a non-corporate entity to present interim financial report. It is applicable only if a non-corporate entity is required or elects to prepare and present an interim financial report. Only certain Level I non-corporate entities are required by the concerned regulators to present interim financial results e.g., quarterly financial results required by the SEBI. Therefore, the recognition and measurement requirements contained in this Standard are applicable to those Level I non-corporate entities for preparation of interim financial results.
Unit 2 : Overview of Accounting Standards
2.1 DISCLOSURE OF ACCOUNTING POLICIES (AS 1)
Introduction
Irrespective of extent of standardization, diversity in accounting policies is unavoidable for two reasons. First, accounting standards cannot and do not cover all possible areas of accounting and enterprises have the freedom of adopting any reasonable accounting policy in areas not covered by a standard.
Second, since enterprises operate in diverse situations, it is impossible to develop a single set of policies applicable to all enterprises for all time.
The accounting standards therefore permit more than one policy even in areas covered by it. Differences in accounting policies lead to differences in reported information even if underlying transactions are same. The qualitative characteristic of comparability of financial statements therefore suffers due to diversity of accounting policies. Since uniformity is impossible, and accounting standards permit more than one alternative in many cases, it is not enough to say that all standards have been complied with. For these reasons, accounting standard 1 requires enterprises to disclose significant accounting policies actually adopted by them in preparation of their financial statements. Such disclosures allow the users of financial statements to take the differences in accounting policies into consideration and to make necessary adjustments in their analysis of such statements.
The purpose of Accounting Standard 1, Disclosure of Accounting Policies, is to promote better understanding of financial statements by requiring disclosure of significant accounting policies in orderly manner. As explained in the preceding paragraph, such disclosures facilitate more meaningful comparison between financial statements of different enterprises for same accounting periods. The standard also requires disclosure of changes in accounting policies such that the users can compare financial statements of same enterprise for different accounting periods.
The standard applies to all enterprises.
Fundamental Accounting Assumptions
Going Concern: The financial statements are normally prepared on the assumption that an enterprise will continue its operations in the foreseeable future and neither there is intention, nor there is need to materially curtail the scale of operations.
Financial statements prepared on going concern basis recognise among other things the need for sufficient retention of profit to replace assets consumed in operation and for making adequate provision for settlement of its liabilities.
Consistency: The principle of consistency refers to the practice of using same accounting policies for similar transactions in all accounting periods. The consistency improves comparability of financial statements through time. An accounting policy can be changed if the change is required (i) by a statute (ii) by an accounting standard (iii) for more appropriate presentation of financial statements.
Accrual basis of accounting: Under this basis of accounting, transactions are recognised as soon as they occur, whether or not cash or cash equivalent is actually received or paid. Accrual basis ensures better matching between revenue and cost and profit/loss obtained on this basis reflects activities of the enterprise during an accounting period, rather than cash flows generated by it.
While accrual basis is a more logical approach to profit determination than the cash basis of accounting, it exposes an enterprise to the risk of recognising an income before actual receipt. The accrual basis can therefore overstate the divisible profits and dividend decisions based on such overstated profit lead to erosion of capital. For this reason, accounting standards require that no revenue should be recognised unless the amount of consideration and actual realisation of the consideration is reasonably certain.
Despite the possibility of distribution of profit not actually earned, accrual basis of accounting is generally followed because of its logical superiority over cash basis of accounting as illustrated below. Section 128(1)(iii) of the Companies Act makes it mandatory for companies to maintain accounts on accrual basis only. It is not necessary to expressly state that accrual basis of accounting has been followed in preparation of a financial statement. In case, any income/expense is recognised on cash basis, the fact should be stated.
Accounting Policies
The accounting policies refer to the specific accounting principles and the methods of applying those principles adopted by the enterprise in the preparation and presentation of financial statements.
Accountant has to make decisions from various options for recording or disclosing items in the books of accounts e.g.
Items to be disclosed |
Method of disclosure or valuation |
Inventories |
FIFO, Weighted Average etc. |
Cash Flow Statement |
Direct Method, Indirect Method |
This list is not exhaustive i.e. endless. For every item right from valuation of assets and liabilities to recognition of revenue, providing for expected losses, for each event, accountant need to form principles and evolve a method to adopt those principles. This method of forming and applying accounting principles is known as accounting policies.
As we say that accounts is both science and art. It is a science because we have some tested accounting principles, which are applicable universally, but simultaneously the application of these principles depends on the personal ability of each accountant. Since different accountants may have different approach, we generally find that in different enterprise under same industry, different accounting policy is followed. Though ICAI along with Government is trying to reduce the number of accounting policies followed in India but still it cannot be reduced to one. Accounting policy adopted will have considerable effect on the financial results disclosed by the financial statements; it makes it almost difficult to compare two financial statements.
Selection of Accounting Policy
Financial Statements are prepared to portray a true and fair view of the performance and state of affairs of an enterprise. In selecting a policy, alternative accounting policies should be evaluated in that light. In particular, major considerations that govern selection of a particular policy are:
Prudence: In view of uncertainty associated with future events, profits are not anticipated, but losses are provided for as a matter of conservatism. Provision should be created for all known liabilities and losses even though the amount cannot be determined with certainty and represents only a best estimate in the light of available information. The exercise of prudence in selection of accounting policies ensure that (i) profits are not overstated (ii) losses are not understated (iii) assets are not overstated and (iv) liabilities are not understated.
Substance over form: Transactions and other events should be accounted for and presented in accordance with their substance and financial reality and not merely by their legal form.
Materiality: Financial statements should disclose all ‘material items, i.e. the items the knowledge of which might influence the decisions of the user of the financial statement. Materiality is not always a matter of relative size. For example a small amount lost by fraudulent practices of certain employees can indicate a serious flaw in the enterprise’s internal control system requiring immediate attention to avoid greater losses in future. In certain cases quantitative limits of materiality is specified. A few of such cases are given below:
- A company should disclose by way of notes additional information regarding any item of income or expenditure which exceeds 1% of the revenue from operations or `1,00,000 whichever is higher (Refer general Instructions for preparation of Statement of Profit and Loss in Schedule III to the Companies Act, 2013).
- A company should disclose in Notes to Accounts, shares in the company held by each shareholder holding more than 5 per cent shares specifying the number of shares held. (Refer general Instructions for Balance Sheet in Schedule III to the Companies Act, 2013).
Manner of disclosure: All significant accounting policies adopted in the preparation and presentation of financial statements should be disclosed
The disclosure of the significant accounting policies as such should form part of the financial statements and the significant accounting policies should normally be disclosed in one place.
Note: Being a part of the financial statement, the opinion of auditors should cover the disclosures of accounting policies.
Disclosure of Changes in Accounting Policies
Any change in the accounting policies which has a material effect in the current period or which is reasonably expected to have a material effect in a later period should be disclosed. In the case of a change in accounting policies, which has a material effect in the current period, the amount by which any item in the financial statements is affected by such change should also be disclosed to the extent ascertainable. Where such amount is not ascertainable, wholly or in part, the fact should be indicated.
Disclosure of deviations from fundamental accounting assumptions
If the fundamental accounting assumptions, viz. Going concern, Consistency and Accrual are followed in financial statements, specific disclosure is not required. If a fundamental accounting assumption is not followed, the fact should be disclosed. The principle of consistency refers to the practice of using same accounting policies for similar transactions in all accounting periods.
2.2 VALUATION OF INVENTORY [AS 2 (REVISED)]
Introduction
The accounting treatment for inventories is prescribed in AS 2 (Revised) ‘Valuation of Inventories’, which provides guidance for determining the value at which inventories, are carried in the financial statements until related revenues are recognised. It also provides guidance on the cost formulas that are used to assign costs to inventories and any write-down thereof to net realisable value.
Inventories
AS 2 (Revised) defines inventories as assets held
- for sale in the ordinary course of business, or
- in the process of production for such sale, or
- for consumption in the production of goods or services for sale, including maintenance supplies and consumables other than machinery spares, servicing equipment and standby equipment meeting the definition of Property, plant and equipment.
Inventories encompass goods purchased and held for resale, for example merchandise (goods) purchased by a retailer and held for resale, or land and other property held for resale. Inventories also include finished goods produced, or work in progress being produced, by the enterprise and include materials, maintenance supplies, consumables and loose tools awaiting use in the production process. Inventories do not include spare parts, servicing equipment and standby equipment which meet the definition of property, plant and equipment as per AS 10 (Revised), Property, Plant and Equipment. Such items are accounted for in accordance with Accounting Standard (AS) (Revised) 10, Property, Plant and Equipment.
Following are excluded from the scope of AS 2 (Revised).
- Work in progress arising under construction contracts, i.e. cost of part construction, including directly related service contracts, being covered under AS 7, Accounting for Construction Contracts; Inventory held for use in construction, e.g. cement lying at the site should however be covered by AS 2 (Revised).
- Work in progress arising in the ordinary course of business of service providers i.e. cost of providing a part of service. For example, for a shipping company, fuel and stores not consumed at the end of accounting period is inventory but not costs for voyage-in-progress. Work-in-progress may arise for different other services e.g. software development, consultancy, medical services, merchant banking and so on.
- Shares, debentures and other financial instruments held as stock-in-trade. It should be noted that these are excluded from the scope of AS 13 (Revised) as well. The current Indian practice is however to value them at lower of cost and fair value.
- Producers’ inventories of livestock, agricultural and forest products, and mineral oils, ores and gases to the extent that they are measured at net realisable value in accordance with well established practices in those industries, e.g. where sale is assured under a forward contract or a government guarantee or where a homogenous market exists and there is negligible risk of failure to sell.
The types of inventories are related to the nature of business. The inventories of a trading concern consist primarily of products purchased for resale in their existing form. It may also have an inventory of supplies such as wrapping paper, cartons, and stationery. The inventories of manufacturing concern consist of several types of inventories: raw material (which will become part of the goods to be produced), parts and factory supplies, work-in-process (partially completed products in the factory) and, of course, finished products.
At the year end every business entity needs to ascertain the closing balance of Inventory which comprise of Inventory of raw material, work-in-progress, finished goods and miscellaneous items. The cost of closing inventory, e.g. cost of closing stock of raw materials, closing work-in-progress and closing finished stock, is a part of costs incurred in the current accounting period that is carried over to next accounting period. Likewise, the cost of opening inventory is a part of costs incurred in the previous accounting period that is brought forward to current accounting period.
Since inventories are assets, and assets are resources expected to generate future economic benefits to the enterprise, the costs to be included in inventory costs, are costs that are expected to generate future economic benefits to the enterprise. Such costs must be costs of acquisition and costs incurred in bringing the assets to their present (i) location of the inventory, e.g. freight incurred to carry the materials to factory and (ii) conditions of the inventory, e.g. costs incurred to convert the materials into finished stock. The costs incurred to maintain the inventory, e.g. storage costs, do not generate any extra economic benefits for the enterprise and therefore should not be included in inventory costs unless those costs are necessary in production process prior to a further production stage.
The valuation of inventory is crucial because of its direct impact in measuring profit/loss for an accounting period. Higher the value of closing inventory lower is the cost of goods sold and hence higher is the profit. The principle of prudence demands that no profit should be anticipated while all foreseeable losses should be recognised. Thus, if net realisable value of inventory is less than inventory cost, inventory is valued at net realisable value to reduce the reported profit in anticipation of loss. On the other hand, if net realisable value of inventory is more than inventory cost, the anticipated profit is ignored and the inventory is valued at cost. In short, inventory is valued at lower of cost and net realisable value. The standard specifies (i) what the cost of inventory should consist of and (ii) how the net realisable value is determined.
Abnormal gains or losses are not expected to recur regularly. For a meaningful analysis of an enterprise’s performance, the users of financial statements need to know the amount of such gains/losses included in current profit/loss. For this reason, instead of taking abnormal gains and losses in inventory costs, these are shown in the Profit and Loss statement in such way that their impact on current profit/loss can be perceived.
Part I of Schedule III to the Companies Act, 2013 prescribes that valuation method should be disclosed for inventory held by companies.
Measurement of Inventories
Inventories should be valued at lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. The valuation of inventory at lower of cost and net realisable value is based on the view that no asset should be carried at a value which is in excess of the value realisable by its sale or use.
Costs of inventory
Costs of inventories comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.
Costs of purchase
The costs of purchase consist of the purchase price including duties and taxes (other than those subsequently recoverable by the enterprise from the taxing authorities, and other expenditure directly attributable to the acquisition. Trade discounts, rebates, duty drawbacks and other similar items are deducted in determining the costs of purchase.
Costs of Conversion
The costs of conversion include costs directly related to production, e.g. direct labour. They also include overheads, both fixed and variable that are incurred in converting raw material to finished goods.
The fixed production overheads should be absorbed systematically to units of production over normal capacity. Normal capacity is the production the enterprise expects to achieve on an average over a number of periods or seasons under normal circumstances, taking into account the loss of capacity result ing from planned maintenance. The actual level of production may be used if it approximates the normal capacity. The amount of fixed production overheads allocated to each unit of production should not be increased as a consequence of low production or idle plant. Unallocated overheads (i.e. under recovery) are recognised as an expense in the period in which they are incurred. In periods of abnormally high production, the amount of fixed production overheads allocated to each unit of production is decreased so that inventories are not measured above cost. Variable production overheads are assigned to each unit of production on the basis of the actual use of the production facilities.
Joint or By-Products
In case of joint or by products, the costs incurred up to the stage of split off should be allocated on a rational and consistent basis. The basis of allocation may be sale value at split off point, for example, value of by products, scraps and wastes are usually not material. These are therefore valued at net realisable value. The cost of main product is then valued as joint cost minus net realisable value of by-products, scraps or wastes.
Other Costs
- These may be included in cost of inventory provided they are incurred to bring the inventory to their present location and condition. Cost of design, for example, for a custom made unit may be taken as part of inventory cost.
- Interest and other borrowing costs are usually considered as not relating to bringing the inventories to their present location and condition. These costs are therefore not usually included in cost of inventory. Interests and other borrowing costs however are taken as part of inventory costs, where the inventory necessarily takes substantial period of time for getting ready for intended sale. Example of such inventory is wine.
- The standard is silent on treatment of amortisation of intangibles for ascertaining inventory costs. It nevertheless appears that amortisation of intangibles related to production, e.g. patents right of production or copyright for a publisher should be taken as part of inventory costs.
- Exchange differences are not taken in inventory costs
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MGBTOEkGMaHnPjqq8/Hnu9anYRvnj9fKgU0th7Qgg5V1AHYEIIIYQkNApmCCGEEJLQKJghhBBCSEKjYIYQQgghCY2CGUIIIYQkNApmCCGEEJLQKJghhBBCSEKjYIYQQgghCY1umneB8gVC2NHUjdbuEUQilATI9Dy+AJ56a3fsdUG6CbPLsyCRiGLvCZlKJZdgaW0+TDoVP4aQjwcFMxeotTsO4pdPfoBRh4cfQwghp0coEGDlnCJ89eZFEIuo4Z98fCiYuUA9/95e/PqpD2Kv81mNm5DpcK12fSNOeP1B6NRyVuNWxgosQqbq7B9DMBTGghk5+NbtS+mxF+RjRcHMBSo+mPnj16+K/SVkKg8LYh5+YRMOdA5hcXUurlhcDrlEzH9KyBHf+9ObGLS5KJghnwgKZi5Q8cHMuofvj/0lZCqXx4/vPfImtu3vxlVLynHvlbNjT84mZKqbvvckDg2MUTBDPhF0UpMQQgghCY2CGUIIIYQkNApmCCGEEJLQKJghhBBCSEKjYIYQQgghCY2CGUIIIYQkNApmCCGEEJLQKJi5QFlNatSXZcYGQo5FJBKiODsplk6ykw0QCunuv2R6lfkpsXRSkGmOpRtCPk500zxCCCGEJDQKnwkhhBCS0Khl5iN87qHNCEdoEyWq25flob7Ywr87ex59owXbWkb4dyTRVOUacN/qIv7d2bOdpZE/s7RCEtcfPjebf0XOJRTMfISrf/QeBTMJ7ItXlGJJZTL/7uz5xXN78eG+Qf4dSTT1RRZ887oK/t3Zw6URLq2QxPXi95byr8i5hE4zEUIIISShUTBDCCGEkIRGwQwhhBBCEhoFM4QQQghJaBTMEEIIISShUTBDCCGEkIRGwQwhhBBCEhoFM4QQQghJaBTMnGukSixdVIwf3F6Dn04aKnFNvgpies4fIYQQMgkFM+caoQgWsxrFWhkcngDshwc/vI4IcNo3IxYgJS0TP/1SNa4qUkPCjyWEEEISFQUz56rRXvz82b148OkGfjiAVwa9CPEfnw6hUAiZRAixUMBCG0IIISSxUTCTcETQGfSoLUzCvFJuMKPEOl37igjZGabD09TmqKCXCGDJSEJ1tgoqkQSZ6UbM4T5Pl/HfEUCtVqKs0Dz+vZIkzErXwCiNSyYsEDJZDZiZrkJqsgb1bJrZxQakGaUoyktCpVUGFicdIZWhMNuMmpSJZRBCCCFnFgUzCUablYE7VhXh+nkZWFScjEsXFeCzawqwIjM+oJGjbm4O7r+sBJ9fkY1rLyrAvZcU47piFZRWM2ZkKaEViJGdqkddsQX1VhH7jgBGixGXXVSEL1xchGsX5uD6JYW479Ji3DwnCWYVNw0jEqOgMhf/dVkRm2c+7lmUjWuW5aA8TY7aWXn4zIIk6GRHkpXWasS1bH3XZFIwQwgh5OygYOZcpTbiqnlZuGY+Cxa4YZYVFpUYAYSxZ38L/vDafjzyZjN+90IXBkwWXF1ngo7/qjbLiuvnpkHV1YYfP9uIXz/HhncH0ScKoWtPK57dMoLhkA/bdh/C395swWMNHogVMtTW5uCStCheefcAfv3iPvzqxUY83+JH6ZwsFiwpJnU+1prVEPYM4bf/2Y/fvdiKrW1eNHaOQZBhRLGUD3wgRlaSBilyD9Z3+PhxhBBCyJlFwcy5yqzDpxZk47qF/DDPihItC2YO9eD9PTa09nsw7PKhu9+GfcMRqNJ1SIl9UYKyQgOSZHY8/Xo/GrpdaO+1Y29jN15t8CEaCMDhjSCIKDz+IMZcAYwGWOyk0mBGgRTbdnZj3b5htPe7cLDXhg/29uHAsBQL8tSQiI5EM46uQTy/rR+7e53o6HbA5gniYL8DAwEtrqlRj0+klCE7TQd5/yiaXGeitw8hhBByNApmzlUd7bjhwbX41E/eHx/+bw/W9fkQEQph0JuwYFExvnh9Jb59fQGWpooAwURnXimsBjEkdjfagnGXPkWjCIX519OQSZSwyILodwbAYp3DnN4gRl1BpJgUEMWllmgkgkA4OuniqrEOGzb3eWAtS0IOm1avlqEwRYZ9HU44fHEzJYQQQs4gCmYSihDJteX42f2luDZXAQ0XwAhYIBOY5pokiQhy/uWJiETCCEYEkAoFkxKFiL0XiwQIBCNcPPQRvNh90A2v0oSlmRIYTWZkRkexscsJ53ECKUIIIeR0UDCTUJRYVaODdHgQjz3fgB89uZsNLdg8FB8pBDHiCCOk1GNeelynYJkM+SZp7GUoHIIvKoRCLDycAPwhNwa9chQkq6CV8cGRUIgkqwoZZjFaet0IRz76Jjfd7aPo8otRX52M2gIDfAMu9NkC/KfkgiMWIyc/BZeU6aGfSFeEEHKGUTCTUPwYGAMkcjXys/WozrfiuotzMNc80eGWE8CuvSPo9cmwfE0pPndRJi5flI/7Li3FZ+qN7PMo/EEPhj0KzKlKxVXz8nHnbB08Dg927XfAUp6Bz6wsxBVzMvGp+QX47OIMpPtG8UaLE4ETaV2x2/CfAx5YCjKxJkuIzj47+i7Uvr8KLa5cVYyvfar8yHBJMe6dl4KSid7acYzFefjK5UVYGh+EfsKUlmTcd0k+FmScTDtfHBbM5BWm4+oqIwwUzJwV+iQjrr24GKvYPjqZLSxk+2ZmfRE+vzgVWZqzVxSIxEpUlObi85dNHAeFuGWWBelKumUnOXMomEkoQbz3wh5sHJXiqpUl+NIVuaiMjuL1rslRhrO3Bz99thkHuUcj1OfghnnJqDW48dKO0djnDpsLG7eMQJxixeUL0zFDGUYoGMD69Qfw5GYHlIXJuG5RDq6YbYXAPow/vdqGjX1+nFivlyB27xjCoEyKoN+B7c0OFoJdoMQyFOeZMceqhkwiig1JuQYsWViAr98xB/dXTA4QFGYDZheakK39OA5LEfKLcvD9O0vY+smOWQhKVGrUFBqQoY0PmMm5RK6SozTfhDyd+KSCGYFIiOQ0E2qzNKfQambCF++vwT31Bij5MdNT4JobZ+Ira9IwK10OHXccWPS47KJC3LXcilR+qjNBb0jB1++pwtUlGtCNIC48gijDvybTuPpH753Q6RUSR2jGd75dDs2uJvzkpX7Y+dGfhC9eUYollcn8u7PnF8/txYf7Bvl3PI0F37y1CLP6m3H1c0c+S8pKwZdvKEKGz4snn9uKlw9FTv8pFSdNjNKKXHxuuRLP/qsJ7/f4pg1Wddn5+MVVBrz3RiP+uc/Njz0JcjmWLa3ATfoR/ODlDrRzj+Q4B9UXsX11XQX/7uzh0giXVs6k5JxU3HdJDobe240/7HWdYKXjdCXh+98qgGfDAfz+/WG4+LGTCIVYcPl8/L/CELa+txe/3eKAk/9IIlWxAEyM9kY7HPy402U0Z+Abd6ag8Y0DeGqXHWerQfjF7y3lX5FzCbXMkDNMCNMMK2aGQmhutn2igcy5arCzD19/8hB8SjkW1Gcga6K1XalEaYYWyUr+sJTJUZyhR5pKAGuyFmVZOqQbxJi4Ql4skSIlRYeSLD37TI+8FCVU4vHPjhAh1cp9l5tGh0KrDHL2fVOSDjlmGaQiMdKSdbHPC40n2+wvgIStY7Z1/PvcUJCsgEo6fS1fKlewdRyfriRNBbPiSJ+tcQL2k2XITD0yvyKLktXm4+YnEEClV6MgSQFl3G+VSKXIStciVc22Dz9OrlWz36uERS9HAduOZVlaGBX8h+c9AeQKGbLS+G2ZyfYv25baKdtSw7ZlMdtGKn68SK1CUaoaJqUEqSzNlca+q0GS+sieUhs0KM9SQSUQQqtToZibxirnZjeJqiAP9xeL0LG/Fb+PC2Q4wYAbuycFMkLoDSoU8vu9jO3LLM3UxCyEWq1APj9NSYYGySpRbH9rzSytpCqgEIhgNmnGjwnLeB9BcmEQPcDwr8k0nl7XcQJX8ZDDpBrcuCobORjFU+/1Y+ATvr3M7GILcqz8fW/Oog37B9E1NKXlQqbCgiozUl0jeHr/lM/sbohy0jFTGUHzoWF0u1kiyyvAH67OBIYGsJPr1J2Wjv+9sRgVeqBiVjYurrBAJ3Bib7cPEYEM9XNyce3CVMxkGX9BrhVLa8zQBX3oH/LCHaueyzGrPhN3LM3DpRUmVJZYsbhQA67jVSQ/H5cWqWBVy6BXjgcQqSE7tvQHY6s3Qa43YkWJAh1tQ2gYmvyZVK3F/Fm5uHFeKqqsKpTkJWFRlRH6kA8Hh/wIcOsgFiM3x4q6ZAkkBjNW1yRjbrkFS2eakC0Ko3nAC1fsFgICqHUaLJ2bh1sWZmBOkRl1hSlYWGyESRJC56gPngCbTihCcV0ZPl8lR3OnDWwxMQazGXfeUIRMpxONfT5wXc4zakrxwDIrsjO1WFmZiroZZnh7e9BiG/9OvHQz21flVv7d2cOlES6tnElccDGr0ABPxwC2DQYQZdtSa9Bh2dxc3LIgA7MLzagvTsGCAgP04hA6bD54uW0ulqByThm+Uq3Aga5RDHiiUJWW4JerU5GmlaOeBdpLSlNw0WwrcuQR9A26YfNFYSnMxo01BuQa5VCzgDrZokGR3I8PuzxxeaUIM2oyMT9DjHdf249tx21+ESG3OAPXL87BVbUpqM63YFF5MmqSZHAHPOi0jWcieqsFVyzKY9OYkMmC8eoSM1ICXrSyNGQoK8B1FRpksMBVI5PGAvhisRvrDp35k9zXL8rhX5FzCbXMkDMrGsC2DS34/WsdaPby48g0AmjsdEMqFkIuOX5/lKxCK/q2tuJ3LzXjjUY3/CzOSSnNxTUVWvRsb8WfX2nGw6804V87A1gwNwfzM8f74uiy03DPyiyIujvx25ea8PuXWvDYdg/k5igatrbg37tHYfe78f6Gdjzy2gE8yeZ9MqISIfzeUfx7fTP+wL7/x1fbsLZLwAKcZOSqJ9eqFWYtK3hYgPv+gdh6/GdfEPk1GViUIY/dWVooEaOyOgefKpZh97Z2/IFb31cO4D9tflTNz8aKHBXinpJxwjRGFcwhP154m1tuG3YP8B+cx0SsMK+uycHVBVJs3nQQD73MtuXLzXjtUAizFmRjWZYC8Q00Uyk0cmQZRdixoTW2H/64zonc0gwszWP7gH3e09SJh1/rRXckhIOtPfgr2/cPb7EhMun8lgypRjFEQhcL4PhRx6BOs+KWZVmYLR7FYy/tZ/tpP373RjeGMqy4a2U2ymKdckTIKmBBTmYUr7J1evjVA3j09XZ8cMgLLpvp2NOCv68bZJUnP3bv6cKj3DptP1MnsEgioGCGnFlBH3Y3DmBdi/usnbM+X6jkR50TmlbHtmb8c9cIdrbZWC00gFBEjjm1SZAOj2FbO6tlh6IQBgPoPDCMkZAMGVYlFJBiRpUJlqgN/367Fxtbx7CvdQgfbOvACyyQCHn9sHm4O0FHMOr2YXDMh5GTrMQG7Q5s3tWDDftt6GDf7xmyo6HLDrdGiSzZ5ADN0TWApzd3Y1PTKBoOjuDtnX1odMgxn7+ztFymQk2pGu1NPXhlax/2dIxib/sg3mXz3zsswdxczeFTISfDO2zHm1sO4d0WNj+2fbrjz3Wcp5RKFaqLFWja243XdvSjgW3LBrYt397ViwNjMizMVUMW/2ySKQIuDz7Y0YnXGkbYd4exefMh7AuIYDEpoY1N4GfpJcSCiCh8gUAs7QyytHS4USaGBemx041suuOmKzFKiszI17rw+PPt+LBlBPs6bdi+/xD+xYIRjcGChTlcCCVk6yyEUCGBWBTG4KgHBw/Z0DjkRex+nD4fhp1hcJcpuHwBDHHr5Ju8RuT8RsEMIZ8QsUgIty8Eh2fy6Zup/G4/3JMuWFMhP12E9KJ0fO++2Xjoc+PDb+4uQpEGEMRufMj1ZWHBEgswWuJv6RwOw3OmWt5ZVTwSliElLxM3XlOOr11TgptmG2FRCCGe0oEiHAjCEZgo8KIYYwHUkD0IuUQIbkqJWIU0dQi9Ni/sLDib4PQGMDAaRJpJwaY5+ewqEgrD7Q8jbpbnPZlEjRRlCN02H5yHf3gUdpaOhsaCSLcoYzfCPJZIOAIPS5cTNxCPhkIsYGBpasoNNY+PC3LCiERVSOXuCHFMMqSZpZA4nNjliD8nHUZzjzt2U9CsJK5pJogt2/vwbqcEd9w0B0/cMRPXFGuhPfbPIBcYCmYI+SSIdZhbIIWd1YJHT/oioQiCwQg6m5rx3d9twv3xw++349EPR3B4liwAODt38xBAnmLFfXdV48FLUlFjUMDKBqNcBvGk0w3TE7Jgh7u7dJB/JAZ3UWUoOj4uPlNibyFiBW+ITReP+z5XuJKjRaORY29L9j9uW579foABdA0GWLyrRF6GFMdug+Qes8JWhgX2U7vrTgSvIRZcxTiH8fen1uP+fzThQ58Uqy+pxDdXpSGZ69FOLngUzBDycZMqMXtOJsplQbR2jKD3pFtK3NjXFYZCq4Ys5MfAqPfwMBwMIRCLXgKwOVkhYDCgKv6milIZcvRc0cIVImEEBUIoTikoEKEgVYdyXRDvv74PX/7TVjbswEPvDmBgmhs+y7RKZKgn7oMigFmnRKpJjF6bjxV43Lq40O+SItOiOnJzPRaw6I3sexYxOgc98LMAboJeLYFGwReRbDqDRQM22QVEDGtsPwogFou4p5ccFojdzVuKHO7qpYkry9g2MpmVSDOL0d7vHg8gTksI3iBbNlvwsYLltpYBtLkjqKnLQ7VBOmk6oVASC37V8KN/NISgSoc6riVxgkSKGflqRKLsGOn18CPHDRzsxZ+e3YUntzmRlaGFgb+ELxoJwRcePx11/F5o5HxEwcyFxJKEe1YVfMJ3mBXAkmLGVcuzMEP3Sa7Hx0egNmHZzNTYcNmiHNy5ugifXaxFx/4uvN7kPIW+RQFs3ziAgNnM5peJRTk6FCQbUVudjU8vzcLMWKnuw8btNowJtLiU7fMbZrPlz87BbauKcH8N1/MhApfXh7GQCktmpmAF++7qUlVs7kcRsYIx03r4Nyxj09fnyyEMhlnBKYbarEJeigbzKtKxcoYR5qN2axjQGXDVosLY1Vcra9Nx3YJ0ZIXt2Nzti53O8Pu82NPohKkoFbcsycWqajZdDfs9izNRKHTh/WY73NyE0QicQ3YMK3RYNSsDq2tSce2CQlw/zwLLBVVBl6B2YRGumpeGZUUmpIv86HGGY61cXrcHDU1uJJem4Ta2LVewbXlxbQ4+vTAD2VEH3m52sEL/dIMZJ7ptYuRmJ+GSugxcNdMQa/mZZGQYj64fRthixa2rC3DrggxczKWf+Vm4d3UhbphjRZo0jLbGYbT6FLiYjbt1biZLXxm4cUk+bipXY6SlA28fCrKfK8es6jRcW5eE3GQNClONyEqSY9jhg4+lQ04siHPJUFlkxcWzMnHNzFgPH3KBoEuzP8LpXpotFCpRWZGLu5eywqJ2vDAoz5Ij5PCi1zWpI8TZl5KK76xMQ6CnDxv7P6lrpoVIzbLi6oUWOPcPY7/r7K7HuXBpdoZZg5IsA2bkGlHF1kXqGsW/1rfh9Z029HKXZE8wW3BtkRwtLX3jl2br9LiyQg97Zw/e657cr8Zrd6LdEUVGWSqWlFpQz35nLSvNW1qHsKXLAy/brB42TcNwCJXlSZiTZ0J5thppQgeeXzeIDk8YPm8EKqUO9RVmVOTooRjuw9pDk5tVYpdm1xiRyX5DRfb4b5iRa0CK0o/NG4fgkKmxrNqK2kILKpJFGBjyQqyV4tDewfF9G7s02wT98CDecYqwpD4dc7J1MIvd+Pf7B/F+hxdcg0s0EsXAgAMugQKVlcmYnW9AJZtO6LXj5bUdWNvhYQXw+Dq53X6MqhSYW5aEWTkseNJGsGNnNwJGA/w9w9jDX5ptyEjG0qQotrcMo5NrpTqOxLs0O4JRoQlXzklHnVWExj2deKmJbb9QNNbnpb/fCY9EiSpuW+YZWJ6jRcQ1hpfe74hdARS7bF4oQmq2FfXaADa22GKXZkuTrbgsS4S9LYNoGh3f4EKhDLW1yVCM2LC91cWfwozAywKHmooklh70SAk58HqzC5PvLxrF6KAdTb1+aIuTMa+IpR12HFTlKKHxerB21zAaR/1wOj1o6nDBnJuGunITarL1yDIJ0banCw+/34sutl5cS2BSjhUXzU7DkiIL5hQaoPeN4rmNvdg/HAAXm4VDEZaOlKirsKCKpVGrawivtp35yxDo0uxzE90B+COc3h2ATfjqvRWot0ThHXXi4GAQHqMCs5NUCLvcWPtOI/6yZyJz+BjkFeCFG9LwwSub8cudn9R100Lkl2XjM2tM+PDve/F839ldj0/0DsCxUwBHd5qM9Q9haeqoI08ggFQkQJgVRrGKM/8+GonECvypBOxzIfv8SJP6eP+DScmVTcNdLTRRaY4tm00zMYlQKOS61cRE2HJYeTAJtwyus+jUSvfEfLjOxuK4Kjl3rHB9WbgCNfYbGKFICCGbnisauWm5qbk1CE9dV4b7LtevI359uXlOnW5iuePzYstl8+K2BTcht23HpxFCwn4b1+di6venSsg7AMft29ipuik/cuq2jPDbkv05LLb/BePfjX2dvZeybXY4DfLEXCLhvs9GToyOTxvcfuL6P02PrQebjts9E6Y7BkRcOmHTTEzGrWt83hu/zznTzWPSOrHPgnHfP1PoDsDnpqn5LDlTJCrceHsJ6vUBvP76Tnzm9zvw38804GcPb8E1f2zAK0456ubkYFa6lHbCeYtltiw6CEwZYp1ep8tj2Uju88NlAv9+ukCGEyvo4+Yb4GrlU+fLpgnGTTPR4XYCF8BMfMb+HSVWSPGfxw8T8+EK0fjxXOHDTR9frnGBTazQ4T+LfX+6dWW4+U1d3+mmmzwvLlgZ39bxBToXBHKfT/f980Lcvon/3ROmbstYEDtlstj+j9/G/DaL33+c2Lblvs+/58SnjWMHMhwuCDqyHhPTT10Xbpr49Y0PZDjx+/xY85i0TtNsE3L+onL0LNHmpmBZkhg9jc14etvkW3mHh0fw5touDOl0qM3QQsOq1pYMK+YUGpEy5XbrSrMBc/P1sE7c4h5ipGSZUVdujTWL1xUZ2GdxVR6ZDKV5FpQZRbBmmtg0SajK5G5Xzn/OCEUipCWbMKeEm4cZJWw9j8aWk21G/cRyCtlyFHHLYUlHplSjKjcp9jm3nJocNTRTH1jHlmW26DC7ZHy6WZlqqI/qUyGAXC5HYa4Z8/jlVWYpoeE/JYQQQo6H+sx8hFPrMyNCeVU65mdK8eEbTdgyzY0ow9EIkjNSUSJxYUOHE9LsfHxlRRKig8NoGDnSl6ZmyUzcUSxGy8ER9HlFqKjNw42LU1BlkUNn0KKu0opyFoyMdI0hdrd5oxF3rizEylwWHFSkYlGWHkZNBAe77bArTbihUgexTIqC/GTU5ZtQNyMJ1SyC8gzZ0XG4X4EElfX5uGlRMirMbDlGHerZdOUWEYa67Bhmy5EbDVg9Nw+XV7MATC5BeoYZ88tNsEa8aBr0860JIqTnJuNTy3JxXYUBmSk61OUYkc7WPUUvwIFd4/0qpCyQmTenENfMMiJZK0NSmgVzMqToax5B/5FNcUo+0T4zJGEk8uMMyMeL+sycm6hl5qyQItkghljkQscxbp/ONaH6AmEopKLYee2ehk4cCEuQm8mCD34aQI+5RWL0DtrRaY9An5eOuxalIri7CX98qRmPcbeQf2sQ5sIM3Fo9ued+cq4ZtvVN+J/n9+MfHw5iYKKcFQig0kqwd3MTfvPvvfjZf/ohzUjBmhmGwy0h+vx03LMoBb5dbDkvc8thf98agrUkCzfPGF9OiAVjXd3d+NNrjfjjmy145JVWvNsZQX21FZn83V8lagVms6BuhsDO5rMfv3qxEQ+t74NdokTsqlKeQqVCTZEKvfu78bfXW/DYK4149L0+HDzNQIYQQsiFgYKZs0IIiVjA4oYI/Me/ueth0eAYNnVEkJakR7qeH1mYglphCB2doxgJS1FZYkKqx4YPWkIIsmVwt3cPjDjQPixAco4OJv5rnIHtzfhzgx3N/U50D/ng4y8a4voR7N3UjJcO2NHW50Dzvh6sGwG0KRokxaaQYkaZGSnuEXzYGkKIX45/2IGD3HKytbFgKzRmx87GITR2uVigFMDwmBMt/W54dSpkxXqUCqDXqlGSJcD2XQPY0upggZ0LDQf68fq2PnTEXWQgELDtJRdDo5Ow7RXE2KgLLX1O2D+pC64IIYQkFApmzgruVt4sEAgrkTEeIRxlvNc9d7d5PwKxa1OjOHhgGGKTCtlJSrZjhFg8Mxl+lwN7unyIsiCDe3Cb0KjHfbdU48e388OtJZipj8DuHb/HxATuNu7+Y3Qc5TqNHrnLeXT8lJAg9o/hHhAngsCgx/2TllOMKm0Yjolb47P1VyjUKJ2Rh7tuqMS3byjDLbONMMtw+KoFhVQBkziIfncQ3AOPORMd9OJXbYwFRs+/NwxNdg5+d+dsfHdlOorVEkzc74sQQgg5HgpmzgpWgNuCLJhRoCRj6k26OQIYdDoUJ0XQY/MfbjUZHRjGLp8Cc3L1sBgsWJYPdDd0YYeL+zQCP4tAoq4+/PbP2/CVKcMDz/bCFpvL6eKuBGCRB1vOb6ZZzg9f4JYjgDYjFZ+9vRJfqdfDygUqURZ5hLjLiMfnwglHIghGuUs9j1xOOa1QAE279+NH/9yFRxtGIcnIwvfursDylOk6JhNCCCGTUTBzlvR3jqErGEbZjDzUxt+mmxFqVJhTlwyT24mGXhc8fN8Ql9ONnQecMGdoUVmdghKhBxv2T1wH5UdLjx9htQG56jCG7b4jQyCM4JSroE6dD83dfkQ0RuSopiyHu+NrbDliFKVrka/w4dXXG/Hjp/awoRH/2joK++HTalyfIA9G/HKUpHBXU42HM1KFAnkZahimiVNco068vXY/fvFiD+xSBYozYs/+J4QQQo6LgpmzxDM4iL+80w93ajLuvqwUX7w4F9fNycQVK8rwjStLsCZLjB3bD2H7QCB2M7GYUAA9fWMYUZjxqSo9hD192HC4uSWMll0D2B9SYMWqYlw3w4zqDBPqZubgy1eW4dp87jH5Z0IYB3YMoCmiZMspwrVVZsxky6mvzsVXrijDNbnccsJweoPwh+XIzjagNFOPVbOzcPksE4xxl107HB40dfmROyMbt67KxpVzs3Dv1UVYU6yFIq4Fx5SegrvWZGNpiZEFMBYsrjZBFIqgZ+STurEfIYSQRELBzFkTRPueNnzzX3vxoV+D6pJMXL04BzfUapHiH8Vfn9qBv+20wzGpg3AU3SMuHBqLIEkdwKvv9GKM/4Tjtw/il3/YjVeDaixdWYL/urYUX5hjgKe9G883T/N0v1Pktw/gf363C2+ENLhoVQn+H1vO52fr4TzYjRdbueVE0NrQjVd2OzCzPg/fuLYcV5TJ0NVhQ0/cM+GCXg9eX3cAL3WEUVuehesWZiPJPoxXNx1Ce1ycEvCGEE1NxQ2XluGb15bgxrwQ3n6zEf9pP8He04QQQi5o9DiDj3B6jzMgn7RP9nEGJFEk5OMMyCeCHmdwbqKWGUIIIYQkNApmCCGEEJLQKJghhBBCSEKjYIYQQgghCY2CGUIIIYQkNApmCCGEEJLQKJghhBBCSEKjYIYQQgghCY2CGUIIIYQkNApmCCGEEJLQ6HEGH+FLD2+hxxkksFuW5qGuyMy/O3see7MVO9pG+Hck0VTmGHD3qkL+3dmzo3UEj73Vyr8jiei399fzr8i5hIIZQgghhCQ0Os1ECCGEkIRGLTMXqI37evHvD8ebu2uKk/GpRWe/iZ0Qcv7a0TKAp989wEoVYM3sXCyoTOc/IeTso5aZC9TQmBe7WgdjQ9eAgx9LCCGnZtThG89TWgYxOObhxxLy8aBghhBCCCEJjYIZQgghhCQ0CmYIIYQQktAomCGEEEJIQqNghhBCCCEJjYIZQgghhCQ0CmYIIYQQktAuiJvmcT/Q7vJjwOam5yzxPmzowfPrmmOva0tScMPS4thrAhg0cqSYVPw7Qo4WDEXQM+yExxfix5BtB/rxz7f3x15fNi8fi2dkxF4TQCETI9OqhUgo4MeQM+2CCGZ8gTAefWUP9nWMIELBTIzTE8CIwxt7rVZKYdYqYq8JYDUqcevKMuSl6vkxhEy2YW8vXvywBQ53gB9D3L4ghvib5Rm1cmiVsthrAsikIly9sBALq+iuyGfLBRHMONx+3PzjVxEIhvkxhBybSi7B3ZdWYlVdDj+GkMn+79nteH1LBy6A7JOcIUtrsvC162v5d+RMuyCCGTsLZq574KXY60VVGchO1sZeX8i40239NjcCoTByknX82Atbz7AL7+3sYrUoMT69ugKXzMnlPyFksl88tRVvb++EUCDALStK+bGEa50JhiPQq6hVhsNtjy37+9E16MCCqnR8++bZ/CfkTLvggplvscRETX1kOlub+vGDv22ARCyiYIYc10QwIxYJ8fKDV/FjCZmMe0bVH17cFXuwLwUzZxddzUQIIYSQhEbBDCGEEEISGgUzhBBCCEloFMwQQgghJKFRMEMIIYSQhEbBDCGEEEISGgUzhBBCCEloFMwQQgghJKFdGA+aZL/Q4w/GXsskotiNrgiZirsrsj8w/uBAKaUTchz+YBihcCT2mnv8BSHT4YrXQDCCUCQSy0+48oecHRdEMEMIIYSQ89ekYKa114Fhh59/RxKJRCxETb6Jf3d22Zx+NPc4+Hck0dQVmWPPFPo4bGoa4l+RRJOfqoVZ+/E8Y2lnmy3W2kUSj1EjQ2HaJ/+8w0nBzK9e2Ie1DQP8O5JIuAT1l/+ax787u7gC6sGnG/h3JNE88+3FkHxMp9Cu+MG7/CuSaL58VRkWlFv5d2fXvb/ZiIExL/+OJJK5pUn42jXl/LtPDnUKIIQQQkhCo2CGEEIIIQmNghlCCCGEJDQKZgghhBCS0CiYIYQQQkhCo2CGEEIIIQmNghlCCCGEJDQKZgghhBCS0CiYIYQQQkhCo2CGEEIIIQmNghlCCCGEJDQKZgghhBCS0CiYIYQQQkhCo2CGEEIIIQmNghlCCCGEJDQKZgghhBCS0CiYIYQQQkhCo2CGEEIIIQnt3A5mhCLodXKkGBVTBjk0YkAgEECllsOqkUB6Vn+JENlFWfjZV+twfZYKIn4sOTvkKgWsejlUbB9PRyqTwGKQQSkU8GNOnVzJ0o9WCoX4JOaVkYU/f2UxfjpXyY84htR0/PqLC/F/C1X8CHLS2DGuVMpg5Y57nQxyfvTRBJBJpSxdcPnD8aabRnw+cpoHt0whQzLLn5QnmR8JxWIYdQpYTvaLFygx29dJU8oFq0bG8ozTyBNYOlBMpDV+SGbpycAyIskZyGuOT4TCyjz8+muzcEXSSaVewju3jxyVAXffWIM/3F2LH95aHTeUYrlWCJFchuUX1+Bnl2cjV0chxvkic3YVfnvnTFyWLeHHxBFKMbO2ED+9rRDlytPf51WLZ+KX1xeh3nqMyIl8siRyLFhQil99bg7+cGcl1pin3+dCiRT1tSX4+b1sus+VYNZJlD1imRSLV1bjf67MQaH+9NJU8dwKPPTZKizU8SNOkDrNiv+6uQ7fn3+SX2RZuM6gQXWhDmbZhRMIJefl4MH7Z+MXd9TwZUItfntzFW6baULSqQaEYhlmzy3BL++rZ/nLeFnzo7tq8O1rCrGyUAPl6QRKnygJcgvMqM9WQsaPOR8lRurv68efX2+OG9qxdSyKSDCExoZOPLtrGEPeCD8xSXTNu7rQHhWjIMcALT9ugoTVoPNS1Ah02nAgGObHnrpDB7rw9NYBHHSc/rzIWWT3oUehwsr5RkzXzqXV61BfrIDL68fJZgWRUAgH9nbh2Z3DGPBE+bEfL/+YA29tasd/Wrz8mBMlQnZOGu65JAslegkStbg9JV4P1m/r4MuEVrzaF0b9whwsz1WdXMvcVGNjePb9tth8H193CH1RLa5dloEZumkqVwlBieWrS/CFJeaj8tPzSWIEMx47NjUNxQ2jOBRhwQzLhJqbuvHy3lGM+D6ZTIicBSMDeKMzjORkA7InHX0CGHUq5KYI0NDmgj9w+vu8t60H/945iC4nBcPnNOco/t3ogSEvG3OT+HETBAKYMpOQHfagsdd1CsFMGK0HuvFSg+0TqxT57U6s296F19t9/BjykUIBdHSP8GVCL17c0ItOgRw5SapYN4RT5vdgT9twbL7rthzCC9sHMCg1YW6W9MIKFhOM6AGGfx3beZ2Dbv7dOUCmxLxKMzI9NjzVOM16SaWoX1COr81SorXHCVt6Ph67rRBFSj/2tHsQ4KYxpOGn95djtiaA3Qfd8EOGyiUl+NJVhbh5TiaWz7RAEfCgY9iP0ETZKJejamYuvnFFEa5fkIWFKWIMs0wuP0eN/n1DaLQHca6FTgqZGJez3/Nx6B724MN9g/y7syHK9pMKy6u18A67cGDQj1i7iVCM3IJ0rEkJ4eUdA+h0hiEUaVBfW4SvXVqIaxdm4oo5FljCY9jRE4rNKSY7B3+5owx6lo6ql8/EF5elwRAexe6eIDJmleHBi8wYHRrDIRdXkClQWlWEb17O9v0ibn5WZEmc2NwZS03jdHpcVm6Ar7cfruSJZVsxNyWCfftdcPGTQaPFqjIDBP19eL0zyI+UonR+Ib54dTFumZuJldVJrLbkQ+eQF4GPqRy9dmE2RGe9D8C4p9a2869OkUjCjjszZmi9eGKTC7UzzTC4xrC2y89PwJKFSIWrL8uBpG8IB+wSFGcIsfPDfnTFPhVDl5SCu1eW4r5VObhibjoWFsgwNORE/0QAK5Ggen45vlmnQnufA8OsYqStKMXPViYh5Itg8YpyfHZFLi6vM0LIlt00FJe2pkjOTcVitvztW3rQejgukaOmLhdfuq4EN7Fj9IqqFJQKA9je7z2S55jM+MJV5bjS5MbbHeyLShVWLyvHdekh9EuT8eXbylh+lYY52RJ0D7gw7InE+gyuuWYO7p2lhV6hwIzSFFw6OxOzpE6823n6QdHckiRkJan5d2fXy5u74fYde7tOpbWYsSRPgsaWYbSMjn9PKmH5dqUJ/q5hbO/yoHTlbDywIhmh3l60OmOTxHD79v8uSUFgxIY2e9xBJxIjJ9uMan0Q7zSOwu7nPosiJJWhjI1Xj/bj/UMBlmeU47vzdJAZlbhjDdsvC5Pg7uvDwTFuJhIUlWbiczeU4vZ5WbiiJg11aiEODrowFowrNdj+qq3Nx7euLMSn5mWizizEWEiAwiwFOnYNosnNfhMrhxYvKcfteYgF6dworv0hMy8NX7ghDwaWVlsdE2WRCKXFmfjKNaW4iR3fl9UaYI144VFb8dmri1BnkkCu1mFRbQYuL1Khf9CJHqcEc+YX4IvXFONGli4XV6gQPmjHQZbmT0aGRYV5pVNrGB+/xGiZEYqgkouPDId76QkgkUmgY+PE3C9pa8ETXVIUFqSiJkXIvibCQrZjs6IevLd5EE6RDEsuLsX/myVHoKkTD73Rhg8Holizphx3l4wftAKBBDWVufjM8hSYAg5sax5G2JjKMsNcFClik5CPgZMVTI1+BYpS1TDyJ3rFUhbM5Bowxg7iAbs/dhDnLyjGp2cr0NzahcdebseHPVIsX16H/1etPJK4WTowamS4/LIazJH7WMbg4zMGrqxk6UchhpQv3FNmF+MrS7Xo6e3B319uwzsHgfqFtfjxPPVRB0vh4lm4hy271zaMNqcA6aUl+NU1yZAeI04QCKWYu7QI/zWbzYut70OvteCd7hAuWl6Ceyp1kFC177jCg0N4l8XQlnwzCkRHNpYsLRVVUj92Nw2id0otQ5mkxw0rMpBt9ODl1w7gL+8MwKlmhcGybJQaj/SPkUjH00EsH2EEYjGy08247+JCVGlY5ajNxWrnOly3rAKfKpSdcA1dKFJg9VWV+OZFydCxAm1r8ygO+AQoWl6OX16fhsPdXIRCqBUSaCcSDwtU5HIJZs0swg8vTUFkeBh7WFrRZWXh68sykMEKyGg0ivc/aMare2xwu11Y934bHnq5CU/tHh2fx/mObSMR22FSbmB5gyWDSxf+WN7gZelgx9Ye+HUKVOfq4y7aEGJ+pRXhkA89wxMVjONgy9CrZCxtiBDiz0SLJGIUlGTgtvnpkI7YsW14PNEJhBLUsorKly/JQq7Tz/b1CPYOh2Figex3rs9Fsmp8LQRCGebV5eHeJVZoPOz7rTbIUtJx59JMZMefH2PLlrHyTSMTIS65s98sglrFgpOJkQIxyirzWdCSjdSIGztbh9Hg1GBWZTYyhXb88812tHlDCAwM4mmWPh56pwstIwHUXjwDX11oxsDuDjz0dgcL0iVI0idu38Gp+fO5KSUb376+8siwOh3a+L0bZ+Ob+7FXqsSK6gzMrM7Hp/PCWPdGEzY4BDBnJ+GibCV2vrUfP327Fw0tg3jxzTa8fSCAeTXm2HlWhU6JqlIDvHsP4hv/aMTv2c7/1hNb8JedDripW8XHxuNzY1+7H5lpWiRpxvsCKFQ6zEiNoK2P1Uz5hrrWnQfw1Ue34Hdvd2Fdcw8e/dd+bAyzwIIFPabxSQ471HoIP//HHvz8qT14Zodn2ta1vsaD+MqfN+J/WWD0bnMfnnjxAN5zhpBWZEYyP82Esb5e/Jot+8Gnm/CjP+3F0x1eSAqzcXHydIeVAIZ0E5bka3FgXTN+9GYPGtqG8crbbXhlj5dlPKzml7AdDD8uXrz8Xj+UBhNqWc1ivGiQYPnSdIhGRrGn9+jCyTPmwBMv7cQ3/9qA55uG8AHLuP/5fjccFg2yWSF1pJA7WgQhbNndhh89tge/+fcuPPDYQfTKpMhM1kDDT3N8AiQXpWAF15qyYS/ue2IXCzb24cG/7sLfG+ww5mbh2rTjrQEQFHjxj6e34juPN+FXz+/G39YPs/xQixxWgeO4B0axbyAANwJoPGRjBegw9sZaCC4AChmreKbh2oU5uHZ1Jb5zuRW+zmHsPuRErN3ONoh1A1zxYUKhgj8mVVYsyg5joHsEHZ7xUUcRS5FmUSOH7eeCghRcXJuCbAxhfdt4BYoT9nux9r1m/OB5VkY8vhMsFoAu2YBFpXpEmtrwmb/vYPt6P/73qZ146N0+BJOsuCFbGvuu2qTCjHwdxnY040t/Z99/aT+++c/t+GfDyZ8i5ciUMlSx/CPCKuj//c+9+M1/mvDrv23AV/7dhp19drR0ONEZjLJgzI0tLH1sPeSGzS9lgYsQIfsAXtjQi617uvHwC3vwz/aT7bN17kiMYCboRGOX/cgw6IF4upKI8XhteOWDIWgzM3DfUnOscPrnfi5pi5DGEpFJGYUmIwM3LckdH+amoJBFo0K1DBY2lUquRq4phD2dTozyKSvkC6Ll4DC64840kLMrHAihs2sUboOW1aBZocPKeVO2FZkBHwtmnJhoNY7YWZAZlCMtw4iaYgtmFyshCwkgUUkR30DO1WK7DvTjI/tXOuwY88hgTTNiZmx+KqgirAaoZbUzfpIJ/Y2HsOfw2U8P3t3thFAgQ7Z1PNOaTAirXgUrKwXVqam4YTGf/uanotwshUAphZnVxMjxhbr6sZvt76IsA5Jk7HhNScVF6UBbY8/0+zYQgMseglSlQUkRtz9NKEqWQMRq8npWoz/eFg84fWjqHMMQHyOF7XZ0+oRQKliteHzUR5CwtKCEVujA3zfERxg+bGpyIBCUojr/+JftO7qGsWmYb0YMhWGzezEmlsAoSoys+6xix2Vs4LDj9sPGMXiSzZhfboJRzo33Y9s2GyRmAyqy5eDCv5SKZOSGAtjfZmcB4DHojbhlZRG+dEUpvrQmG2UiB154ux1bRo8UAL5RFxq6nWBJiyeESatCqtaH13fb4Dt8/jCI5h4HBkYFmJnPhcAC6FRqZOoD2N7ugpvv9xd0+9HUYQOLS0+aXKpGgTWC/YccGIydKmciEThZjW/IPv72aGG0HmTrJbfgmiU5WFViQqZKfNzg/lyXGEfE4CCeeLftyLBhCLbIMaKZMNuJNjeGWQ3KIhNjuMcOR+wDIWQSESRCP+xOL9vJPn5wY8e+bvz97T6wOg/EIjEUogi8LOOghphPUCSM/mE7Otys9pWlZPtNhpllWtj6RrC3/8gRL8/Jwj1XleLzlxThnlWFuGtVDmZ8xO1fjistHXddXYovXlKIe2Pzy0U9q8GcCKf3eM3WQkglYkhFAThc8enPg91NPfjnO73oP5wBkmMJhVzYyGqw6el6ZBmVqKxJQrp9EG8cOEaUqlJh9vwCfP6KYtx/Mbc/C3B1jQUsnvkYCFlBI4KYBeZTyxS3PxQLsDWK6QJfckJ8XmzZ1XW4XHj8jTa8sT+ImbPTUW+SxwrmwfZu7PPLkZesYcGrEosq1PAd6sX7vYejkKO57Xh9cyf+ta4df391P373ShteanLDdZyvcEGKhJUdsmgY7nB0UquvLxBGkJVLWiWX6ASxMkYuYNOFIjiFhpijCAUSKMUR+IJhHHcVJwnhwM42PPTvVvSINbh4cRE+d2UhlqUl7sXb5114L5JKUF6RAb19BNvHvJixIhdVsU/CcPmC8AmiaN/bj1e39kwemh3gssNAiAU7ITF0LBCibOaTFMWYzYODA16kFhiQarFiXhJw8OAweg73/ZTjkqVZqDWGsOHtfXjg8R347uONWHfKXQZkWLUkG4syhNj3QRO+H5vfPrzef2JhrUUnBxdjjziOdE49IgKPLwAP10LUNIjXpqa/A3Y4jxWgk8OirMbZ1T6APrUaxSWZuD5bgd7GQ5ju+gAue8tIMWFNrQn6/j78/O872f7chd++3Ysz0D/2BITh8IQQ4G6kN6UJiOvDJRQKMMjyKHJmBN1e9A54EFJJYWBBJLfJvQEvdnX4kZ+qgaUwCYtYxWTnnp7DrW3T8rLvtAxjQ+MgNh0YjfUv8X1kFhBlQUsALhZYGCXCSQWrhmvJYxXp8X0dRSDohzPKpuMC3fFJjkunkkAy0ZnrWNi8tGw5JxWKsG2zv3UAz7zZiF++1gGvTI/b5pj5DxPPeRbMCGDMysb1ZQI07O7Ez5/vgwtJ+PLlSRALw+gacKLfocYl9drxDlWsYOGIWCGUah1vYPMHPBi0y1FfbESKURLrXGY0m3DxgnQUUgfgj1XU68SWllEMyk24YUkqUkJO7G73xNVmVMizCjBwaAgbDjoxZPfD5hLDeMrVHQUKUsXw9A/hnWY7Pz8hDOEpJVFMFDnzSrDcIoKMZV4yqQFXz9UizNbx0Mh0QUkYvSNOdNsUWFGjA/vKkfSnlSHFKmY1rNhbclxRjNqdaOoX4/L5qcjS2/H3dxzHaEUVQquSwyRw4+19I+gb9WLYEUTIJ4biDMaNGqUaRRkKlg4USDdyhWg0FtRypxiGx/ysBm7AjYu0ULACjctP5HotVtXrIRW68SGr8Z+eMJxeP1wiOdLlrAIm5pZxoSQkrpWD7wDMDWoZ0jJ1SGGViT5/KJZPRANh9B20wWU14fbqdJhENqzdezba3CNwerywudVYNtMAnZLbFyxfUCkwq8qINGMQHzRy1zlGWaWGpUOnEgsqDDBpx/dZUqoFa+akICv+/CVLQxGWkLg7Q3OBCjc/jV6J+pmTyyJvYAT7D8kwM9+InKTx6aRyKXKzzahK4qrkPvSMRCA0q5HO5VXsc+5qRikLgLjXoUAQPd12bLP5ED67t9I/q86rYEaqNeG2i1Mw0tKPdxvH4Os+hP/b4oa4tAi3lckR7B7Fe/uH4Cwswf/cUIS75ufilpXl+OFVZbghd7xLn8vhxfqd3bBZ0/D1W2fgezdW4fu35CKPJYih0813yEnr6nGgzylATYESjkMD2Dd+zpA3gve2eGHMycY9l+Tj0yuK8cDtWUg95aBzDO9uZAtIysRnLy/AbcsK8Z2bc5BvmO4w8aKtC7j4xnr8+NNV+PnnSzFHHMD7rzdi7THOU7v7HSxDG8BITj5+dmMR7p6fg5uWl+GBK8txS6Hu8JU05Pj8dg/2sJpzX4gdr/sHsYUff7QQq6nb0DiswrUrC2KXpH/+slK2X42ndx+SKQRyGeYsrsADt1bg5kwJepq6sY3vItPR0IP/7BuCsLIKf7q3Ft+9sRq/urkCy1XA5jca8aptfLpTF8HYmJsFynJcc2Upm38dvrLgZO8inKCUGqxaxP3mqtjwwztn4ZZ84M2N3dg16OMrPWEcGhzBrn4RCnLFcDb0Y3ts/Jk30jOGN7Ycgi09G7+/u46t0ww8eHM17shX4+D6NrzAd1Afs7mxfk8vXOlZeODTrIy5ia3/tZlICfswGt8p2edHY1MfNotNeODGilhZ9JPrKzBLPbks8nmCWL+tCwOGJHznphn4Ppvf9++dje8tS0Zy7G7IfrS0ehASWfHlu6vxo6sLMSM/GXffNgM/Y+XgNawcvOfSQixPlmJdw8j4TBPQuX2fGe7yRFEUgwN27IzrJ3EY+1wsEiDgcGFfvwcCC4tMQ65YMNIwNp6Uh0e8EErCcAdYxtbrRHPnGJrsQYS5GoxEAGHAi+17DuHZfU6EYqF8BIPDTnSOBBDyh+HyBLBzeydeZTt50BvCoW4H+r1hLmg+p5xf95mJ4wvDI4zAzjKA7Xv6sDf+vhDMQNcI7GFBrHUkGg1gz6YOvNbPQg3bGA70eGOnDrlLs9Xss8YOGzock78vZOlA5PVgX48LNn8UQ2x+w8ForHYjYIVh0+5DeKUrBP+YHfs63eOdBlltUMlq3WvXNWP9aATicBS2QTvWb2/HU/viThsIuelC6OwZxf5RrjYYRi+rAe23sbQlEcfWWRTyoaHxEJ5pcMD7MfWZSaj7zLC9IGHHuNfhRkOPBwG2rbkC3BeMIOALYdf+PrSOTdS0WX7A1TRZDXn/QSe4s40+lw99w16EWRrgbungctmxdksfmsZC6OYCZe5Y5vIR9r2g043GPg9cbP9z6ULm96KRHe+D3HW+3NzZdFJW0R3stePgsH/8PlaMn9Vsh9j+lQjZ/j00hH9+2Ivew9lVCO2to+h2hVi6CsDn9uNg/yje3dqB5/Z7+BYchu0PuSCKfpbXNXKXDLNlcb/bNerEvgHf4XsQiVjai7L5tHXYMciP9LoCsDkCcIa4/MqDxuYhHJxynJyKc/k+M9xtN0Rcy5fdB7s7EBuGBobZvu3Gm012sN17WDgkgMWqQ1lSCE+/2okW9zG2Db/N/S4PS2vuuE68kwklIghZntHI5xlHhNHfZ4/ds2woHEKArVPviB3rdh7Ci3tG4Zy4yWeEpZNBJ7pHg7EyxuHiOip34o39oxj2BtHBdeSN7dsonCz9HmK/0eWPwMOClp2tvXh1x2CsLOpi0/Wz/DHKyiybzcnSpAdOtj4uNt3I4DDe3d6D9R0+lgJZoNXthIvNb4wtq6efpbGDNlYORhFh6VzHysGwx40tuzrxcgsLek4y6Zwr95kRRLleaLxfvbAPaxsG+HckkXDn4P/yX/P4d2cXF/Q++HQD/44kmme+vZhl2h9PM9AVP3iXf0USzZevKsOCciv/7uy69zcbMXC2+g/JVbh8eTEu09vw3Wc60XuSN4UjxzeXBTJfu6acf/fJoYZtQggh5ykBrBYdKnPkaGuzYyxIgcz5ioIZQggh5yeRCNYUA/IlHuzo8cF/Nvr+knMCBTOEEELOT+EQ9mzZh9v+dyde7/Qc46o3cj6gYIYQQgghCY2CGUIIIYQkNApmCCGEEJLQKJghhBBCSEKjYIYQQgghCY2CGUIIIYQkNApmCCGEEJLQKJghhBBCSEKjYIYQQgghCY2CGUIIIYQkNApmCCGEEJLQKJghhBBCSEKjYIYQQgghCY2CGUIIIYQkNApmCCGEEJLQKJghhBBCSEKjYIYQQgghCY2CGUIIIYQkNEGU4V9j2OGH2xfk35FEIhIKkW5W8u/OLo8/hCG7j39HEk2mRQ2BgH9zlnUOuvhXJNGYtXKo5GL+3dnVM+JBKBzh35FEopSJYdHJ+XefnEnBDCGEEEJIojmpYMYfCKNzwBF7nZGkgYJFZIRMp/nQaOyvQSODRf/xtBiRxNM95ITHF4JELEROio4fS8jRBmxu2N2B2OvCDEPsLyETTiqYaesZw2d//Xbs9S8/uwSl2abYa0KmWvXVZ2N/r15YiLsvrYy9JmSqbzy8DrtaB2E1KPG3b63mxxJytF89sw1vbOmIvX7959fE/hIygToAE0IIISShUTBDCCGEkIRGwQwhhBBCEhoFM4QQQghJaBTMEEIIISShUTBDCCGEkIRGwQwhhBBCEhoFM4QQQghJaBTMEEIIISShUTBDCCGEkIRGwQwhhBBCEhoFM4QQQghJaBTMEEIIISShUTBDCCGEkIRGwQwhhBBCEhoFM4QQQghJaBTMEEIIISShUTBDCCGEkIRGwQwhhBBCEhoFM4QQQghJaBTMEEIIISShUTBDCCGEkIRGwQwhhBBCEpogyvCvP1Jbzxg+++u3Y69/+dklKM02xV6fKq8/hJt//gH/jiSab11fiZr86dPAqq8+G/t79cJC3H1pZez16bj9fz+E0xvk35FEctGMFHzmkmL+3WTfeHgddrUOwmpQ4m/fWs2PPXV/fOUA3trZy78jiUStkOBvX57Pvzvar57Zhje2dMRev/7za2J/T9XONht+9ORu/h1JNI9/ZQFUcjH/btwn2jLDRVHhSJSGBB1OPAw+faFplk9DYgzs38cmzBLldOtAQwIM4Qi/F88+rg4/7TrQkBDDdOg0EyGEEEISGgUzhBBCCEloFMwQQgghJKFRMEMIIYSQhEbBDCGEEEISGgUzhBBCCDlpYokUBXkm5JtkkPDjPikUzBBCCCFTCNUGXLY4FzfMz0CtRQEpP/5oKiyuZ9MtzsScDCXk/NgLgVyhwRWXFuPyEi3U/LhPCgUzFwqTGfdeXo47S2X8CHLBU6mwbGERPldvgFTEjyMnxmTC3ZeV4e6yc6ToMhhxx5oy3FtxIRWlZ5dAZcCahdm4bhELVGpNMCqmLy5Npdm4YymbbmE6Zl9gwczpEyOvIB2fvTwbxdrJN8E7WeddMKNQ6XHvnfPw6C1FmGE9dix9XHI1LltdhT98aR5+eImZHxknvwC/v6cGy1P494lArkBFrhFlptNLMOcvKeavrMLDX5yHHy828ONOhxgz55XgV5+fh0dWn96dss8asQSZaQZUJsshEgj4kRcAqQyz5+XhV5+djUfZMf7QdeVYlXqSQT47nspzTOx4OrUosLCuDL9jaePmHH7EJAJYUq348j3VuL5Qc2KFo1yOkhwjKuj4PrN8IQyOeKHKNyBbNd221eGaVWaIuvqw3cWPIidBAK1eg8pcLQzS0wtHzrtgRl+ezTImKQxZelQb5ZicRSlx2TU1ePJzhUjnx0xPAIWCzUMlRVl1Pi63CidvKFYImNRSKKg2e94QpZqxJl8DI9uvqeVJKJ1yZGi0afjpN2bjnll6KPhxxyM067GowIAMrRTm6lTUnHRaUeOam+rwzGfzkcqPIadPIJOh/qJK3Mdq0YIRD3a1jcCVYcB1l5ZgVdbHd9a/udcJmVyCJRUWHJU0hEIksfRYIQqiyx2Ajx+dOORYvLwSf/tCCQplCV7ERAM40DWCFo8el5QqWMkQTwBpvhlLWYawuXEQ/mluYCxk+1KukECrHB9UchGrOPAfxgggEouhiZtGeVShLoBYLIKa/1yrFEMuFhxeFyH3fbkY4rivCVjlRMHmqZQID08n4KeTsXEqfnmyuMQnYstQHV6GBAq2HsIpdZzYNBPrqpi8zOkIhWx6ls4n5qnmfn/cd7hjQBVbjgBKfr5q6ZSFnqAET2lTSbCwTI+ePht294hYtKeE/BQ3DMfeNYQdLgXWrMhBFp2dOY8JUZTOagYiL17YMgaxzIjKnNOp4QqQaVEjVRXEm7vHEBCYUVf0SXePIxyFTIrqDDlaNx/Aj5/dg9++1IRv/mYT/m+jDSO+j/G5C939eLIzCHmeFTOnNL2IWaFTmK/HyIAT/aN+fiz5pLhtbrQMeZBXaIE+vjgRKbC62oSQowfr2/lxcUQiVhmuysEXb6/BD++oxg8+Xcf+lmN5vgoaPoiQ6UxYsagSP729Dj+9pRq/uK8WD1yZgSLDkShDqdVi5eJS/OS+WfjBrdX44adn4NYKPXT8uliry/CrG4tRYxx/z1Eo9fjMPXX43FwzJtqZNRWl+MPdM/GZ1Tn4wZ21+O3na3BpAfcJCyTUGixcWoLv3c2WcctM/JB9/uUrcjHTKoWEX45ErsLchcX42V11eOgz9XjkjkpcWqqG/hhZpZhNXzWjEP99cx3+h83zp5+ehQdvLcbyAlXstDYX6M27qAK31hlhVOhw42XlsWXfN+PUet+cX8GMMQVzLSE0bOvAO+1O6LKNSJeMJwq5So5ZM1JRYZKxjazBsrmZuLI2FZVJxz4VZYATT26wQ2JNwqJC5XE6gHEkyM62YBU3X26oScMc65QISKPB8lkZqDULUFyWxqZLx2wWcMlYYhCYzbikOhmFJjkqSlNxWWw+KajgUopYisysZKyezY1LRVXK1NQjgSmJLbuGX/ZctuwcOnN7wmRKFKeqEOrsxXObe9AWFaMgxwAN/3FKfjrWzDLCJJIgN9eKS7ltXHKcA04iQ1aKDorhIbyyuRu7vUBxsRl6/uMjBNBpNVhUnc7vt1TMz1HAqFFi9swUlOolECq0WM59NisZJWYWEGlYxlabgeq4jItlm8gtScPls02w8GO4cSq9ActmTKSJdCwp0Zxyred8IRJKWe2P1YZZ9Xii1hkOBLFrTxe2DoTGR7DjyTjleJp7QseTCElZFlwU+04mLqlLQ0WqAtM3TgSwbY8NIZkes0pUk1qQJWojapIj6OhzYMDDjRFDb7FgZdz6zMv9iPZBmQwVJalYkCGLawkQwpJqxIp6K7JZ7fwIIUypJiyK5S+ZuGx2OmZmqY7R8nz8dCWWSlBVmYZZ3O+Wq7G4nk3D5ld/sqfxziUBL3a02zGqN+LqjCOVEn2qATOTxNi3rhst/Lh4yfkZuHGOGcEDHXj0P/vx61dasGlAgiuX5aHeOj4fqVWLXKUdL21sxu9e3I9H3hxAKC0LX19shCo2hRA5rDy4vFyBbW8fwK//vR9/fbcX+20hBE+h9FYb1ChPUaGRlZF/fb8HB2xsj7IAv7YuB5ekR9GwoQW/frERf3z3EFwqI26ekwKrcnxBWYVZuHGmFgNt3fj726345w47UsqyUKaMfXwUsUaBTEMIm/cfxENsnr99uQN7HGpcMy8VmUoRIpEI1n9wAP/ePQqnx4lX32qOLfufDU5+DifnvApm8iqTYQ44sKvZgbY+JwbFelxRNH7QRwRCSOUS6FiYKYywTEcjg0klhlJ4/IebdexuxhaHDHUVaSg2Tnt0MxLMWlSIz15cgE9Vs0CiJAUrFuTizktKcUPNRJHI6Nj6sPH3XFqGu5akYVllCmryWKbBxSbWZNx+UT7uX16AW9jBv5AVTrdeVIC7Vpfg3kUF+OxFGVhWnoQ1S/Nx14oCLE4/clAZCrLwuUsKcFG5AekaFcvEMnH7qhLcUEjNSSdCa1Ii1yLGnmYnwk4bPjwUQVaGGSV8f4gACyaNKiEUUQFULLM2cWlHcuxavEItRV66HB2dTjhtNrzZHGCFhRV1U4JQjdaE6y4vwp0L07GU7ds5dfm4Y3k+5rMCSMoShY5rSg7Hp1W2TL0e1yzKZUE7P5MYMUpmZOHmJVYk82PUqUm4dUUhLp+ThFyWqeRmWHH10mLcMVM3pZn7wuIL+NDcE0RhSQZuWJCEFLaNp+KOp8+v4Y4nIzLY8VTOpr2NHU83FR3veOICynTcsSobV5ToYNIrUcIqLLex43J5pmLabe5o70eDX4yiwiSkxc3akp+M1KAfbT0OuNl7fV4mvsDNp5JbHyVKizJwC1uf20qOsz5yBWpZwLGSBT3xwUxKRhKuZHlP4eFTGUKk56bg5lU5uLpcD5NWjtzCFNyyugBrCtSY2udVnWKZlK5ypqSrqIDlrzKWz7LgRhQRwsyOBZNKArXo43uI5JkXwaEWG5qcEixdYIEuNk6CojyW3wZG8UzrdK1nMhYgpEI1PIr3GkbRY/fDOWLHhq0DcIlYfpM6Xjl2dvTgsTfb8MauIewfcGDb3l5sHQpCn29CWmw+QihlIojEYfSNemIB7s7GXnzA8hZ3ODbBSQm6PVi/uQNPbe3Fe5sPoWGQ5UM6DWpy1ehtHsG6FpZneYMY7LZhR5MLGqsGKUou35KhusaIQM8Annn/EFvffvxnUxv+/k4XmlllbTq+0TG8/mEbnt/Qhz0DLjR1DGFjyyj8RjWy+SsO/A43ep1h+BFGr82NDjZd7zHm91HOo2BGiyWVcnhZBrHTE8XAQRt2DYdQXmNBEvs04PZiy/ZubBn0Ixiw44X3D+IfG3qwfXCiNnYMfhdeeesQ/NkmzMmZ/vIzY2EmPl1ngWWgE9/5+048+PRu/PfjzWhkiWTNghzUxcUzHCOLjDe+vAcPPNmAJ9bb4OSPBTF33lPgw3Ov7MFPn96JH20JIDPPggX5EmzZ1MTGNeDbT/VClmbGvELd4XVxutz4z9pd+Nnz+/HY+y34v6db0SRTY1WdGZMq8GQaIqSatMgUurB1JIBQNMRqJ71wmDUoShuvMY+0dOLZjTb0RQJoau3Dv7i008gVM9MRwKDWo0jjx95BD1zhMBre7US3mhVCuVrEV2LyZ+VgniaMF9/Yix881YAH/7oNP147jENuOzZuZWmTrU84MIbnueVt7MUelp5PlNfrw7odjfgRS2OPvN+GR15qxbu9EdTOZAX41BPhF5Cg14O161qxflSEuvoifP/eenx5cTJYXn6Y0+XCfz5gx9MLjfgLO55+83QbGqVqXMyO8WMdT8okA/s8HbqD7fjJM034xzuteJht872sInRNvQWS6ba5384KjwAsRh3yLBOVEzlmV2nhcoyhuXd8f7vY8f0Ktz7PcevTit8924oGKLBmdhJOt2u5TK/G4tpMpA314f+eZ+v93kE8+lIzPuwRYs2sJOhZDTqe1+eflK7+9FJLLF3Nqh5PV1wr156dh1iFwAtvgOWdH7TjHx904QMWQCY07xg2dQagyMrD8gxWYTFrUZOlw1DbADq801Vs1CjOlCA5x4rP3FCNn9w+PnzvqiykKwWQiISsCsIE/PAGlSgoz8SnVhbgzpUZqGYVK64zy3g1nOUf+4aweUCOW66pxi+uKsXKHDXfanPywoEQRuy+uECIVdBkKqRaWbBSn4fv3Mqv621VuGOuGXq5CHK2XwXQoMAqwNCIC32eI4Gpc9gJFntNLxSCnwXrlsxUXBL7bblYVa6BVsF+21m44OC8CWasVWlYwmrPW9mOD3EbKuTE7g4fQuYksGCae+Y7QsEwApEouP+8/jA72MIInkCFoW+QRcItQswuYdFy3LnMcVJUFrIajcyG3z3fgz6WUGxOHwZtA3hyvQNKhR51uZObqDvW7cVzbN2G2LR2Txhh/lgIuLzYsL2LJVwfRtg8tm/vRz9L7Nt2HMRzjSzROPwYaO3FFocQOpPy8GmLUF8fdrZ5YHMH4QtF4Pa4cHAkAlmKljqPfgSpWoaKMivbhg4Ms+3HdURzOQewb0SOghQ1jFz1iQUk3kCEZSusMAyx11zaOUZcIWCZVHF1OjSjbvSM+tgIlsF7WW2rR4KMFB3SDp8dUKG+TIHuniFs2u+K7VvbmAcHD7B92RlBkCXMQCxdTKRVNu4kKrfh0VHsa3Vi0B6Ah6UJr9+LbhsL5I0q5PLTXJBYPmAbGMJDf9+OH73cA5tSijnzi/GdG4owP2m8U2Woj1WIWtnx5DpyPLUPhyFNO9bxJESqRYtcVQC7ullgo5IjxaiAWRKFY5SlKbbN06cNICNo3jsIj1aOPJbWuEBXwPKrxUlRDLePoJVPY6GBAWxn6zMStz4dI2FI0rUfcSHDRxHApNOi2BTFgZ4QRDJZbL0tcgEru1ldWaNE2pQenkenK18sXYX0fLpi2zfMjhE/y9Si7PdxeSw3sOSb4CKsQtmDTqEE80ssSGP7O0fhwqv7PGCbYRoCVk0KobOpDb/+5x78kB9+8I+d+PLDO/HE5lFwZxBFhUX43Xdm48HLc/GpmjSsrElFiepIqzt3/PuGB/DI39fjW6/1YNSahHtuqsZXl6UgvofE6YQGXGdhYcCJdWub8ODhdd2N7/5tO770x32sPPKztWC/R8j2KSs/T3RXCpPYut5Vi9/fXIhb+d9Wx9Ks+szHMTHnRzAjUsSaySRiB4TJWbhm/vhQniKGSKDAvEod4pPHyQq6A9i5pw/DqVZcW8LmNWmrSWHRiSAc9aCXHzOhz+aFkGViFpZZnZJhN/r5l8elUCA/OwWrl5fiyzdV4Xs3FWNV3LldcmxqtQ7l6QIEVUosrB5PN2tmpcIgiyA3VYMkrfikMgqxTIfaPDFCcgmqy8fnd/W8TFhkIaSaNcgwS/n5qWDVsILJ6cepnSH+CFIp0lIsWMgK6s/H0kQZbqzW4TRv5XAeCaCx4SC+8fMt+OU7I4AxCYsqrLBwdRXueMpKwcXL4o6nzOP1mBNBLZdCZVBg+ZI8fO7SEnw+NhRgQZYUIyNe+FghPx3f0BB2OaQsmNHAohCyGroFZq8Pm1vt/BSMnAU7mclYeVEJ/l9sfUqwOud4p7xOlAAKqQxaFrHPm5uNzxxe70KsKFbBOeZlNfgp682nqwVT09WFkN2MjeDNQ2HoytNxTYUFisExdDgDrKCfjgutLPOWqeWsXu1BN8vLJ4ZeTwCuWJ1Ygctmm2H12vDnRzfg2p+8z4bNePwY5226mzrxs0c34tGNTpTm6lm5cmSjq+RiGNRH0qhcqzjBYz0Kj9+Dfp8EarEAw6wSdnhdbWw8q8gFYxmWE92jIhhZYJ50uN+dEFqDHNqp9fsYMSqyDZhhDOH9F3fwv+1DPPBKN7onnZVjwVEkgggLqKRcI8RpOC+CGalRiwqWCx064EGY7VD9xOB2oXE0gpSidJRNOdVzcsJo7xrEB/u9KK1KQZEqfrNxNQ8WscrERzX9cQksyjIxrmZy9oiQU1uMb92YhwW6KEaHWCIc8mPMM/0hRiazZFpgDfhZrTcK1US6kQkRHHbBrTVgZrIC03SrOCZtTgryBAEMDIcgn5ifSgrxiB3DMjUq0jXQTGQyLNCVSEWnFGirWdo6NiGs+Rn4/I1FuD5TCE8sTXgx7AgjnPA15DPNh+27W7BuUAKrXg6Nkh1Ps4rwrZvzsEg/cTz5PuJ4iiLIZfo+J15/rZHVanfhB/HDc13oCU3//UDAg71tHiSxYCY1yRi70MDW3oH1h2sxImRVF+I7txbgIiMrTyfWx31ix7dCyoLx46TfUCSMgM+Dde8fwE+mrvcz7Wh2xjdBHklXN1yQ6cqPjesHWRljwOwcYGvbGAbdx/rhPmzZZoM8OQkr660ot6qQatSguDAZF9cmo9DAlSGs3GC7MeoPwyeTIdOiwawyK6rjLw8Sjz8uYEGRPtZqlqJXQSETYMATRIBvEgqOuTAmVaC6yIrZhUbML0vDFRdl4kQvoHQ4XNh3MIiSqlQsKTWggC0nzaJHTUUqVpXrWX7IJSAf9rf6YElPwoq5yZhVYMSCWVm48eIMFBxjObH4PRDBqFDMfrsSZTlm1OfoMPnkRhh2D6vQCVSYW2TETO7qvvRTC9TPg2BGiAxWg07ThrDurVY88lrzpOHhrWOxy98W5XONuGG4vCwK5O4hM/7lE+f1Yn3TCHqletxZreVHcvzos4UQVrCMKDeu9sZqdwsrNQiF/TjQHbsk4SxRshqlBrKRQTzx6gH+d3dh3/DZDKDOFzJUlmgw1j2Ap6amm/e6sGtMjEXFOshYNBOJstpUkOuMJz5O8CFFTZURIdsInps6v7fasa4PqGE1KmOsH4IDh0ZErADTITvu6Jbr1Mg3cJlZCE4PS6tKFgyNfzRJtvVIJw91ihEzYt+ZIEVZFjsmog489cpEmmDLb/GA5ZsXNC13VVClAYa4Q1XMtnkyq0HaWC3b42PHbbkGclv88XQI+4aO118pjMExD4bYd8uSxSzQCGDUxQ/BCEKx80fjU04VCYVw8OAAy1c0qKtMRZ0+jB27baxeP0GBeaUaqO1DeOLwvuzCnoET64OSalLGTp1ypBoFCljQpDucVCJsXd3ocbACM0kGnz94ZL25U/DcKdEprdClx0hXvknpavxUbEgmOfl89hw32tqBjUPs6B3xoG3Qfdx7AHXvb49d8aMvy8ada4rwmTXFuGuOFRmiKNyx1gkfPnyvE3u8WtzEPr//kgJcWSrDiD8uUI0KYWIBxJrlhbHv339xHuaZg3h7xyB6XeMb3d7Vi6ea3cioyMC9q4tw3cJUSHq6sNMW+/gjhbiWwC3teG1QhPmLCnAfW85nLs7H1SU6yFkQHuT37e5tzXilI4iZs/LZNEW4dqYWzuZu7B4d/3yyENpaBrC+PYIVi/LZbyvCbQuSYJayfG1S0o1isMeOfWy6GXNycR9b/+WneFZB9ADDv/5Io04fXt10MPZ6ZV0OLPpjXJN1goIsnH9ufSf/7hSp1Vg2KwOzhXb8eTvLBKY0i3pGgEq2EY0RHxoaRxFJMrOommX+VglSUs3QS7xoH5mSMYhlKC80o1TixnMN9vEIk210r5MdtFpz7Dr5aDCEhn3dOODgam8RZFdbMTfPjPJkLbLSzbi8PgOLslUY2N6IRxs84/0ftDqsKTMg1NuLN7smL1OQlIRP5UnR1NKPvSMTOYMKi+eb4G8fxKbeibY5Carr0mByj2Fzo50ViWHos9Jjl4H7WWak0GqxenEWFmQpIYm6sG7DMAa5r7Flr2bLDvf24Y0pyz5VCyuSY5nldJ54qzH2tzTLhBpWYzhdz2/oOlwTOWNycvGNWhXa9nfjnU7fpHPBIba5DUlazCxToGvrEHqiYeQWZmNeqhRWswHzsgTY2D4lSM3IwHcWGGFr7sILLIOPz98jrCxUqlWonqHGcKMNrS4fXBE1Fs+0oDpdjXSrBqUz8nDzLDMMPju29nmhtiZhbo4BpRYJ0lONUAq86OrzQ59vRU22EaVsn5fkpeLyWjOSpFIopW6s/XCI7e8IVBYjarMM0AoC8IrlWDQrEyuqDDDLA9j8QT86ufQol2NmgRnpQTteb3Ed49z/6ctlBWhd0TR30mbe3t6JfpsbaoUEVy6I3fTitGxtHsbBvmOfuNOlpuHeNdlYlKNFTooWJVmpuHlhGjKiXqzdegg7h/zQZnG3VVAgEAhAptHi4kVZWMiOZalgYvsy7Di7mNVi0d+H1zsD8Lmj0CXrMX+GFQXKKAuTWTrJSMZVi7JxkT6ADZ0sPUzOmg7zhAUsL7JgaaEGWu8Q/vz2IEYO74swdBmpmJeijK2PRK3BqoVZrOKkglLswfvrhjDATcbd9qHUCMlgP17tCHBNLlCatKgsToql2dQ0My6pzUBFshwqcRA7Nw+gjQVaQV8ECp0Wc6uTUcTiY1lEBFNqEi5dkI2L2WG7u9sd1z8sArXFMG26ssSnK5ZXKow6zMpJQm2qBOZkK7LVPjQNsvU6DqlYiKvmZfHvjrapsRdtPWOx1zevKI39PVVcF4C1DbEtd2wBD/aw9LSn1wtPcGLnhdB+cBgbmobRZgsc7scWDgbR2jaCPd0ujAUibAuwrRUOopsV1HsP2rCTDbvZ97Y2sbz8oANDrFLN8Thc2Ns+gm2tNuxoHcEmNt8tTUNYv9eGDlcIIZbvDA050NA6ygp8Np9W9tm+Qexh+cPEfomEw+hl22U7++6GxiF8sLcfW1rGsKfNhoZuZ2x9uKWFHA5sbxlGE0vjk4PPKDweHw52jWI3+84ubjltw2xdhrCzx8OWM/7bg34/2jpH2XKG2HIG8cGeAWxps7PfZcNe9rtH+d89Iejzo73bhq1sntw0W9i23MjWb2PjCFpG/YdvMhj0B9h0I9iwn813fz+2sWPFdXh7T+9qlk649BIv4VtmzAYl8llm2cwS0th0ubF/AO+3sOjWaGK1jyj2sUJxfWcEqWWZWFamg4ErZU4US7AfcJ3AprSp+lyD+J9fbMPrQ0JkVKXgSu46elME7766A19+ywbnpIRzpoWx9rmdeK0HWL2sFF+5Ohc5Y334R9PxMw4CloGnQxwIoqlzDEeFd2EvWnqdGAmasLhICL8ngHXvHMKo0ojFdSnIEx2dbqpLk6EVRrGbHbSTTgtzIixjG7Sj26VHfa401vTfsqcJ//t2N0IsOFpRn4Ury8RwdbfjmR1cYczms64DG9h+zSzPxNJiVqOOsIQUcOGJ/zThP6xKOKMyC3NKNLEa0xNt8XXECPZuasWzux2onVeMb19fikXWAMt8RjCYeLeTPaMGO9rx89f70KsxYmEd2+bzrPA7bfjZ4/vwYouXFVVhrHt+J145FMXFF5Xiq+x4ynX0459NR+3RSSJBF/7z77345U430uYUxvqTfH1lCvQj/fjDplEc70xzyO5DW58LHqkQ/QcG0DwpaYWx/j+78QJXw11aiq9dk48i3xCe2f8ROzLMAqitHXii04X0ogysrk2Bd4z9jk29OFwvYiIhH957Zz/+d70Nmhm5+Axb729dmoEc3zD+snEII5Ou1OHSVdu06Wpg0upE0bqrDx+2+GAsyMCaaiNMJ5PPniOiQT86B9wY8kzeeWM2JzpHfPDE/aRwOIT+QRcGWQASP3WIlRlDQy60swCbu13IwWEfnJN6Q0dgG3XHPuPSQLc9CIede8+CldjnUZb3+NE7MP79tn4XDo2x4Dn+tCWrbQfYND0Drtg0XUNeuFjteWTEhQEnC4j4ycIeLw4OejAW3/JzGLccH3r7jyynmy2H68h9GFuOj03Txa9LFwtIXOy3jAyz5Uz53eOicLl9aOfn2cHWy+Zi68nWwT7ptGsEDqfn8HT9cVdLnQxBlOvUcYK4qPizv3479vqXn12C0uzTuzDQ4w/hxp+t49+RRPOdG6owq2D6NLDqq8/G/l69sBB3X1oZe306bv75B3B5z0yLEvl4LZuZis9dWsy/m+wbD6/DrtZBWFml5G/fWs2PPXW/f7kJb+2Y2hWfJAKuH9gTX1vIvzvar57Zhje2dMRev/7za2J/TxXXCvKDf+7m35FE8w+WTrg+qfHOgz4zhBBCCLmQUTBDCCGEkIRGwQwhhBBCEtop95mRS8WxG8Kdiq9cV4u55anUZybBnUifGe623RL+YZ8na0FFGv7r2lmx19RnJnGdSJ8Z7i6kCu6Jq6eAS2P/euDS2GvqM5O4qM8MOVFntM+MLxCCxxc8pSEcObXeyiRxZCRpY/e34C6/ny4NnMjgn7jBATnvcXWq6dLACQ1+CnIJudCdcstMZZ4FWtWp3anv6oUFKMkyUctMgjtey8zu1qHYPUS8LOg9VWXZpsP3HqGWmcR1Ii0zcqkIs4pT+LEnRywU4Bs31cdeU8tM4qKWmVMkFMJk0SFXFkRTvxvO8Ye6ndema5mhS7PJKTteMHOmUTCTuOjSbHIiPslgRqw14pIaPcQeDzYdGEb3WFwlTKFAfZEFatsA3unys+BBhIwMM+pzx5+qHxOJwj3swrZ2G7r5+9IUVOaiXOLG9qYBdB31kH0RMvMtqEsDNq/txyF+bDylSo26qiSkHafNwNHZg5e6o5i3uAL3WB148OWD2D86fYs29xDc3MJ0zFR4seHACHqP+SiG6WnMZiyr0ELgcmJtow0jRx69DbB1XVJqQqSnG2t72XiRBAW5ZsxMVxy5Y3o4CseAHZs6xzDki0DAKiFllTnIjTqwmW3zyfcq4oiQV5qCOmsQ7783gD5+LIcuzSbkYyVBzQLu5mJZyOHHEELOPRKNAasXZOP6pTlYlaeGMr5klCswqyINCzP4h8SyYCYt04oratNRm2dEWZYe1QWpuHFlAb60PB25/LOVogYjbpybhpkp0zxoWKbE7JkZ+FSB8pgPmhVLBMhM1cfmHxsqs3Hl3AzMKTkyLtNw4q0wAiELZorScXmVCSmTni94YtQmU+zO0DewbbQiQw5RfJdZlQoL2O+Zl8z3j2TBTF5+Mq6sScOMHANbVwPqilNx06oifHlpKkwKbvkCKK1m3DQ7BYWmaR7kqlBjaV0Grs2W4ahYcBoXRDAjFKlRX1uBX987D3/5L26owQMXZ6BYeyaePHvm6XIy8P275+DHc6c+upKcNLUJn7+jjt/v48Mv76nCjTP1x3pczhkkhCVFj5p8NeKf5nW2cJnVnBWz8NsbClFtObXOtBc0pRIXryrGw1+ci798aS5+dVkh6s2n9pyYc5mpJB+/+dxcfK2Ge/gSmRDwBjE4FsGC2amsbDiB/W4fweOv7cNP/rUHD/xjB36xzgY1C3pWZinBPVi6b3cHdorkyEvWHPV8NbVFjUKjAgf2DWD8AQ1Hc9pdePqlPbH5c8NfG9wIuH14+/Uj4/6y+8Tv9B4JhrDu9W34wr9asWf41E7/exx+DHlEWL04DVlTHicwrdEB/P7FvbF1/c4Tu/DIHhcsLOhZkypFNBJBB/dIIKUKRWYlpj4YR8fyziKdFDt29cLBjzue8z6Ykci0uOv+Onz1Ii0kAQcaW0awbTiC7NIs3HlpCrL56c4l3JUdXOdZ7pb34+RYsqISf/tCCQqlF0T8eeYIhNCopDB4/NjG7ftDdoSlKly5ZiZ+v1yHRC3yFYoU/Pgbc/C5OcZJmQCXZianHXIihFotLr+0EjdWJWGsaww7O8YQLbTirotzMTNhA0M1rr+tHs99Jg9TeyNxV6JSTjKZNBJAd78dnUIrrqxQ4COvwYxG4PWH4PKG4PR60T44ikNjMqTquSt9AZ/XgR0dUeSmaWDVxh2QAjGyWYCTrHVhfdOxT51zPUB8/Py5IfaMJDYu4Isfx0/ME4pEUCvGn9SvVYox9UJS7uKbyKTGHAFkMjG0bPrD3+E/mY4y6kVjtwvDyjTcVMV+Jz/+mNjy3LH1DcLpcaO514EhtxyZpvFvjjlYmdwrRGmWCnpF/DaSoChDA6N8DO80nNiFIOd3epYrcOkVlVgpc+Ktl3fha4814BcvN+Ghv+/Ep3+1DY9sHMYwP+m5ZOxgF777yAZ8a/2JNK6RExEZ6sJD3L5/di+++uhevNrlQ8qcPMw9vWelnlO4ms6GN7bhs/88gO2Dp97x+kJk0ipQZhFhyxt78N//bsRvX2zENx7egcd3OeA4zzpUjuxvxed+sx4Pbh9/+g85or97FNs6HcivzsbcuKfZfxSRSIoMsw7Jch86h7krdlngEAyjs8MGSboRlVYVJHxZLZTLkJuihbJnFDtZsHKmiBVy1FQX4vu31OLX983Gr+4px9WVOmgmFswCnbJ5lfjd9fmoNI8H6ObUVHz6qhn44adn4r9vq8GPbi/CgmnO+MTrahvE9j4PZswrxCzdiW8jsUSOHIsaRokHrQPj/XUCbu4hk3YY8pNQEfcoe5FaieJkFdA2jK2To69jOq+DGVNeBi7LlqB1Twue2OuedN4tEvGh5aCLf9S+CCq9ESuqs3D1fG7IwEWlWqi5tsIJMjmqSpMxK0kKncmMlTXj014y04wMlSjulIUQMqUGs4rTcdVcfppZZmTqp+50AYwGLS6alTG+zHmpmJstR+zsqlqNJTUZWJEphUQmwYyqNMxKVbJVYOPnZOLqOelYUmzAHLa+i7IUkMTvRaUSc6rSsTJnmvO0ZByrMX3Q5mWVHD1yk9n72L7lzonLkFGUwvZHJpZXGmA63AovQU5OElbH0gYbatMx1zrN9mXBc3lJ6vg09WmYkSKfvG84bN8uZft2tiUubbH0l1XAPaDUAm51jhCjMD95fH5snS6pNiJLLUJqXhourzfDLGI1vGwrLuM+L9PGmmVMGVZcWmVGatw5calUjvLSlPHpuKE6FZWGKa0NLE1fXpeGUrMMZcWpuDw2bSqq086/0yxHE0AqkUAlF0DMNsvEngk43figoQ9t9iM1Qxk7vipnpB/elsvZ8Z8UnxT0elzFjuUCtRi5WSm4tH58uhUlKqj5SY5g6Yqlu4l0tbo2GTnauASjUKK+Mh3zUiXIjKWrTCwp1UEfOzvOatNmC1bNGv/u1fPTsSBfebhFTqlTYV5NKkp1EgiUOqzkpmHzLzKx/anV4ZLZmVg4ad+KkZJqwgp+Xa6uz8CSTDUU8R0jWPquKU/DgjRWg+eWHZuWzytl8ek5gQXc2LBjEAcEBtyx2ookfvS0VGosrh7Pvz+1MA9XVhlgb+nBh90+xJ6jyCoXg0NjOOiVY2aGEnJ+W2pZ4JyXKsWBdge8E4+OPgNUyUbMMkewvqENj73TiS1DMqyenYFKi/QYBb0Yc5YXokbpxYuvNuHXLzXjpc12DH/UIe914q1NQ+hUWXDDEjOOewkI93T5elZmzc/GdYvysKZIie693dgwyLdIhYPoGnCgJ6TCbFaWjWP5mEmNbFa52HnAPqUl6dim/43nBTHyUpSQiAPYvW/suB2I1KlJuGNVAS6tY0GHUoastCRcubQYn56pw+H7AsrlmFWViusuysOXLivAmlozFlSl4NoVhfj8/CQo+ehXqlFi6fx83LAoFUUs1zFqtFg6txB3soIhVzsR0LBAhmUGN1zOljGfZQ4lZtTV5uP2pbmYk8JyU/adVXOycVmuFBEua5WwjIslMFFECKOSBVMKCeRcZ678FNzCCjWF+EhGYko24ZIFWajQnHjEfCESsR17eKuxGk3tjAzcuaYUn1+VgZXFSagpNSEp1mVJgrrFRfjsxQW4ekYK6gqTsWx+Dj59aQlurNHEvj6O7fcVBbhvZT6uYQXcQlYI3b6yAMtSp/TLYvv2YrZvF1r59zFcr/003Lg0GWn8GO7U4uz5ubiXLfeGGpY+WDCyZmERbptlhFjG0oBSAEWUDaz0NXBpQsQyRVaSJeWwNDrLikwNf2gL5Fi2shT3sbS1stzK1j8VFy/Lx12rC7EoP67PhMWCW5fm4b5lBbh1SQYWlKZi1SI23cpCLM883wOaKGxOLw4NRTGzLhe3zTXCyH8STyRWYOUKtg/mJqHQLIcuyYjLWGHw6YsykDcR0BhMuGlpBm5czrbd8iwsrjRj+bws3L6qBLfPiA9nxtPV/cvSMDdTBZ1Bg7n12bj/igLUTSQrlRILWKXprktK8bkVGVhewtJlsR4Gttv0uRn4r8vYvmFBd5pSgUIW4N60ogSfLh1fkTBLUxKZCGounYeFMHFpRC6CTMDSid6AaxbmYnnGxH4Vo3hGFu5ZU4hba9JYGknCotos3LSGzW9eXFHFArm5rAJ155L82LIvnpmEhTOzcMOqYtzJ8spJHUIT2HB3P/7d6IQhhwWhOcdpppAoYrcYqStMw6oFyUiXOPD21h602IMsRXGiGBvzoK3Pj4w8PZK4LgICti/MBhRIvdjd78WUB3KfFs+gDS+sa8OLm/qxdvchvLltEMMsbWSoJGwPT0cCFvMiEAmid8SNzkMjeGt7N/acwAmBgfZu/KvRixSWDuelHyd/kKgwI8+E+uI0rJxrgTFowytb+9Htnfjh0dhTxTtGQigoYRVIbhSrpKVbtciMOrFlIEjBDAsrkMxqn2KRGx0D/Khj8Hp9eHdrI37wZAP+9P5BPPJSC97pCWNWtQWpkzofSJDLEuXApgb8kE37g7834um9HiTXZOLipPHgIRgMYU9zJ/7vhd34/TsH8cS7zfjre8MwFppRwmq9XKLiLkkrrslGrcyHJ15h83mqAQ8+tg0/+3AEg8LJqTscCKJhVzeL9r3wBpx45YN2PPlhF9454EBTtx1hdjDNOHxiVIrcFA2SxE580HXiHcMuOElWXFeqYmX/CPbHXROpS1Li4Bt78e1/NeAPL3eibRQwFmXi03UWmPrb8a3Hd+LBp3fhu48dQKNWg9ULclDPFzz6fCuuLDQivG8vvvQ3bp/uxh8anCzoPLUcXpNuxMrKZKg7mvH5v7L08eQufO/pZrw16MbQwS48vX4EvZEQWg724WmWZp/cN97GOFVqbQluLpKjc/cB/Pc/drP134lv/vkgnLkWrK6yIjeuVUEkZQWgNIT/vLgbP3lyB771ZA9EKSbMZwVofNh2PvLaRvGf9zqwP8KC0gWl+Mn9dbh/jhlpcfFeBtuWl6SK8MGb+/Dw62148rV9+PGLw8gtTsXC/PjO+gpksyB27eu78BN2bH/nkQNokKtROycL1Xw8E0tXtRb0f7AH//tiM5586wD7241IEqtYzTaMT8QzJKuw/+Xd+A6b15/e6EG3A3C63Hhp3Q785JlGPPp+K37/bCt2hGRYNdsKC/uO3+HE+q292DXGCgP/GJ7n0simPjSOHF16qtPMuLw2FVX+fnz1rztYGtmD7/99H94ZA+bOy8GqyasDfbYOPet24oeP78EP/tWE9X3AbBbYpJ5iWj/3BLFnXTd2CRWYtzAb5fG7Np7DhifeaGTbawd+zPKLEbMWxalaxE8e9nhZMOOE22BEvUkEoViIrBxWZA870TXqZUHnmRN0+9DvDo0X/lzfGn8QHu5MAav4Tr9nfHj1zV7Y1Sn4+vUz8XUWlBcpT7QSHMD2NzrRqlJj4ew0xNeLJhkdxEP/3oefsm30q3d74U01sHJQyUqqI0ION5oGPAiztD+f1SIkcgmyM/Rw946hxx3gA8OPdh4HM4JYJywu8uPOXx5PeHQUjW1Olr5C8EUi8Ad86BvzI2RQT7mkVoCRPR14rJkVKPYAbA4HPmgcQY9DjiUl47lU1OdDT4eN1fICLOqOIBQOsencGBXIkKyQsHCIFRoiNWYVydDWMYTtLW5WKwxg1M4i+OYB7OuZsutYogyHwgiEo+yXROELhFlQw70PoqXHiSGPFjfM08QSq0DDnYvVINplQ4uP+kzEEybn4BvXVuAbt9bi4dtKUWEK4v1n9mBzXP+7wV1teKzFiyGnH3ZXkG1jKaoKWU1YOozfPd+LAYcfoy4/hscG8eR6B5QKPWpjp/MkKMvVQi8dxT/fsrHpAhhx+nBgewde6Drq5gknQIzcdC1StC488+4I+lhaG2XrNNQ7go2NHnh9YZYOIiwjjCLE0iuXHg5XdCZRYPEsAxxjA3j+g2GWvrn192HI1o0Xt7HaokWL7LirdUK+ALZta2eFk4+lSbY8FihtGhNCY1JiSnl2/mHbsberBz/941Y8+M4QvDolLrqoDN+6PBOlOu7oUmLhTB2Cw3Z0e2SwGpVIM8ihdTsx6BXDZFTEnUYSonlzM97o9rF0EMDw6AD+ts4FlVqHqkyupY5PV24btg5IYdKzebHvmyJ+VkMGtOmaWEAyoW/LATzW5ovtPzsrrIIsPwsPDmJHqw+j7H2ASwN+N7psYYjSNEjnvsTyjWCQ5RPsL5cHxvIN9sXY6Y9JRMhOYbVgoweP/LubpTU2T5bGR+yjeGPnKFxBFVZOKc37d7biz60eDNvZdINjaOhxw61XnVe3Hwj7BvHjZweQZDFhYbF2+mAgEobTw45Ndky17+/FugMizC41I90YFxBEQ7FgZtAlxYIyNWQSDWZkCNDQNoL2sRMtps+WKGytB/DAo5vweLMPGVV5ePDLdbgp+cSC0pC3D799zYacdDOqs1VHzmLEY9vIzgKSUYcXjXv7sb1LhiVVRhjjr32PBrCvywl7QIHlVWpolRqUWkLY1DyGQfeJb6PzOJjxo380hHBYhexJTfrTkEqRnpqERfOL8Pkbq/C9G8tw/QwdNNO3zU3C7Shf/G33RSIYzAbU1uTizmsr2bwq8flVaciNyw8ELGO0qMJwse+eThdfR+cINvR7YCxORoFYAAvLgPMtQmw76ITnArgL5ElRCqDjmtqFAXQ0tePXrAb6f/s/ahtJYdax2hSrQcXfsInTZ/PGgmWzbjyYMbLEImYHbM/4x6dJxNZVApnXh94TbWOdlgKs0o3gmBej/JgJA6M+KGViqFmATeL5sYMFD1/9xVb8ZaMDmpx0LMnRseSjQKpZAHOmGbesKcJn+OG+1elQel0sgA0et5bdO+LhX3H4dKVT47q4eX1mTTayxaxgHPDjI28PKZcjL9OKlUuL8aVYnlWCS/Nkp5Chi1nhIYXczypwU9IaF9AGWSUqldWkL0QRlk88bxOhtDAJJfF9maYR8gbRuK8fo+yAm2tVHu7sy3EMONA47IO5yIrqXCtyBV609Tox0f1aKJUjnwWhqSqWJvhxHye/x4/3323Atx5vwoExMa6eFx9KH5+jqQtveuSoLzQhI/5qpGn4xzzY3TIMf34yFhknn74b7R7F3tEA0itSUZNtRhILztuHvDiZ8wvncTATQkc/2xghGcqLNCxbPxYhkgsy8IUbC3FtuhCuQVbDGWS1c0f4I1t0ODKJKHY7dbePy34EUBn1uPLSYtw1UwMx23ldbH69I0EW8IxPfxj7jkQijLXUnDovq525EFAZsTiHZZBJJlh9o9jCakq+E1j3C0nk4EF886/b2bAbP32pA+t7J85rHw+rzfqjiLJCf2pLM3f3Sa7Sy7WKsLnHWkqiUhYcjH/8kTTyE9jzbH6qE6skHQN3SSRLamz9p95RScnWP8QSeDBECWU6oZAbG/d1YdeoHJlJUkgl3LaMYrCnB394cjd+GD/8qxHP7bIfLpymo1aIEWEJhmshOZyu/CN4fOq82PDzV49975FxImTNKMB3bi/AMhMwFsuzfBhxcW23JyvC8sgwQiIurU1ObNwjJrjaNncJ8IUoEvVi7aZeRBVqpJk+6p5kYVZ5trNAVIKaAjWk8R2IfE683+SAW27EtfOMCNvsaIm72lCakYX/vqUcN3FXHvHjPhZyNRbVWlGXrUGKUYU0nQxuFhH02eID7+Pzep34YMcQVHoNTB95bx5WJg840W+TY27plADZM4ZX9roAfRIun6WFY9CBrtGTS3fncTAD9LcNYBvbIEXswF+RPvmmPEKhDPkZOphZLaksi0XFEQeeevUA/vR6Mxva8WGLB9N1NNeymlnt4XsGSFDAImqTNsp2EhdDCmDRalBmCmPT5g78OTavFjy/yQZbXIgZiTrRPSpBVrKOJaAjTZIqvRo5/N0jJ4vA42cZjkwCw5TCrb/VhtagGLXVaViQp8UY16QZfytuchr87MAOIaIwYlFuXE1CocCiKg0LBvw40M0d+AEMsG0elBmwrGBiOhGsOWbUHOOma9zpwAnKJB0qWWZ5JP8LxU5PeIRaLM2P69QilaEgSQEZmzASDcAZEEIhEx0VqBzhxsE+QGc0oDw5Ll1pNJhXqsCww4v+MepbxTWxpWckYVGhBqqJzcQKdqVewY7tACukgizoc7OKQwBavQ7JyghGXdzphfHByQ5hQdxu4iTnJsX1R1LiohlaNg9uXtyxyaUbL0KscKtMYrXSuHmNsmhE8JERsRyzS9TQO4bxj8N5Vhd2902tMYXg9LAgWy096qZtR4QwytKamxWjiw73YmakUlSy7aGWh7G99Vj3qD3PseBzoKMfb7W42B77aK5RN/Z2jUGZk4xZ+slFa3/bCMunRcgwidHdOYKe+MNuIgKNnRL8GEUlyK7Kxg2ri/CZS4px39IkiDr78Ied0/e/m1Y4jLaWfmzo8nx0ayJjH7Bjd68LluJ0zJqSznuahtDKymMrG9/ZPYahE5lhHNEDDP/6I406fXh108HY65V1ObDoT6/5kXui8nPrO/l3Z0GQZRo2MRay6HNGngFVLGjJT9GjfEYKbpufiaoUETrahuDSG1GbZYBWEIRPwvUzyMSKGUZYZH5s+qAfXVwak8tRXWBGWboWpfkW5GUq2cGejhUzjVB2H8IjW8fgCEYgUclQmpeCLAXL8IICVOWn4fKlqcjXRNDWNIyGIT8C0TD8Qg0WzzRjVjqLiK06lFfn4ZZqI2QuO3Z5ZFheaoR0sB+vdnCpPgKFUY9ZORbUpUpgSbEiS+1DExdABX0YUppwaYUJGbIgtu7twcbeAPvG2bewIhmppo+nCfr5DV2sBnkKv0qmwoIZZqQ6R/D0/mOc1OP3bVpgDK+1uLlHiPCiGB2KIKvairn5ZlSk6JCVbsKVszOxIEuJvv/f3nnAx3mU+f+7vaqsyqr3XizLvfc41ekhBUIvIQT4A4ELELij3F2ouYM7jhZaSCGEJBDSu+0kdtyrXNStXlfbd7VF/9nVypYUO5ZLYsuZ7+fz2ruvZt935i3P/J6ZZ2a21fH7vZ5oXMKQT01tZQq1pankZBiYVZURHR2XqtRi0nlYv6GPaBy6EKXx+anMEc/QzDQhToThu0o8n9niuYnTedmwoZcucV67V0lxvnguK63My9STlZ/GJQvzuDILNjY68IlnKL80n2WZOtJTE1mcp2RTs4fU3HSWCzG9pX6AdleInrYws5ZlsDDbQlF6PKV56dHRSlXmEba+1cBLrf7ROIqUVG4sM9BwuJOdfWMdJhpmzc8izTvE5n127LG9p0pEuM0vS4l9m0hkMdLuQXe0u2tsUdEzYevhfiHgTrHyVarIL8nhY2vzWJ0vvHBhI2YVZ3PjojSSnDae3NZNizPAYK+CecszmWk1kiCumd6UwMy5BXx6fiojg4PUD4nn05LETTWJxFviqShIpCAziWWLcliTa6B16wH+cshHQDwvjoERCuams7AwCas6jE5jpEgY+M9clE/58ACbuoToiYweEtctydXP0w3j233CJGRlsETYjtDwMCpTHJcsy2NliVmIMfGsre+lO5ouhDk9jaX5FspTteRlJaEJe2gfMXNNdWJ0XZ9X2wO4HWEsuUksmZHGoqxEMjMTWVubzaUViQTqm7j3LftoS29kqHhpClbvIE8JZ28UJZl5wo7lqtj9RjetZ1Afa9VKrluSF/v2djbXdUbXB4xw68WV0f9Pl0g38fq9x0aGhH0edolnZ2+Xd3RyuhjhYJCOjkHe2NvNW6LCdgbE30aEbR9wsLneRvtQgKNmSVTs3ZG1hw6L/fbhiXFsoi6qa+jntV1dvNXqxjnuHCGXi22iIt92xMWQ2H+iS+gdsLH1YK+o0wITHe1wWDybQ7zVOES7I3g0Lsrn8bL/8AB1PV7cMaPm6LOLdDZaRb4DIk+NTTZ21Q+yR4ittw72sPFAv3jWj58Dv8jn9sODHOr1CTM2Lv/DAVraBti4p4st7T7cEb0eDtHbM8SbDXZ6XbGg5AihIO2dNt48PESXeKcm9CAMe9l1qE9co252CCdx/NJPk7lePCeR52U8F3TLTKQysjc3csePdvCEXU1WeSaXLc7l2up46OsRXs0R9gjPZd+bDfxtl4N5S8q4++ZKlqf6Wb974DgLX0WCRA/x/X0uiqtyuEx458rmI/z7P9toE8eJ0Nfezz9ePYIuO5O7bp7Jx1clcGRLE5v6on8eRbwM+3Yc4OevdaGwJkfH4V9boaSnuYUn9xxPFY/QsLOT1+t9JJXmcPksC8nBMdkaom6nqADVKgbt9qgXJdtlzh4+Vy8//PFWnusV3ntNOtcuziTbEuLlp3dw54uDCL0Qxd/bybf+tJ9dfhMrZuSyOEPPzpf2c//hSU22AQ+PPX+Ih+1BKquFKBKVSv3+Rh6oc4pKLpZGMGzr478erWNDpGWxSjwf86xUG4f4yxtdQuiEhW0MsP6FVnr1iSybm0Gx5vhvvsvWyg9/sY9dI0KwzckS+U9Dp3Dx0OM7+dUOl+yOjCAM7J49jfxy4wA2q5XLhFi9Yl4SHcJL/c6D9bzZNeocuAbb+PffHGC73sK6a2bwrVsr+HRRmBc21PNM80Q3cvcbe3nepWHxnAxW5KvZ/4+t3P2q7aiBDnr7+JF4rv7Yr2buRZV87dZqvjTfTMPWQ/x0+8mCxkO8+fQe/lofZM2qCu76QAmVgX7+tt9zrNKIMsLOVyIB3UryhL1aIcROnKhkJjPss/Pgg7v5ywE/RiGer12cLRw/LbveOsBXn+oSFWws4QVMWFTskZCAAfFuTUAIT5fLS2u3k66xmyf2uSP7+n34xomSyPX2un209bgZfFvMYoj+PhfNPS76J51jJHbuPrH/nV7HgMtDS59HOM2xHWNE8uP00DroxzdOZASEyOgSxx0UDlR0r0jnFcdoHfDhieY7jGvITZsoW1Nk6/XQ/w5jxQN+kU9xfvvkLgtRn9ntIm/iGD3e2PnFPofDS8uAcJYmPJSRvIprJ67R258rIYDEMZpFnm3+8b+ZGnLV7KmSkMgnLy9ngbuVLzzdPUGZnnN06fzHV0sZfquOn77UH5sI8N1HrpotmQrvq1WzC4p47NY8tj27iXu2yRl2T4VzuWq2ZHohV82+IFGRNy+d0sAwBxvt75mQkUgkEonkfEGKmemOIZ5rauPx2wfZ2SFbLiQSiUTy/kOKmanidvHUS/v50esDBM5o7o+zTMDN35/YzfeeaKVZDkyRSM4tXR1864/b+fPBqYx/kUgkZwspZqZKMEhPn5OGweFJQXbnmOAwrR12DvdOYaItiUTy7uLzcaDNTrvrnUI5JRLJ2UaKGYlEIpFI3nMUmOL0ZFi0TJwP93RQoNNrsVp0GCdNfnj+ESt3kvYd5sg6daSYkUgkEonkJOgtCSyptFJumepijCdDy6orZ/Oz24opje05fVSU1xbyvduqWGI4W/l7t9CyYt0s/uezZ6Pcx5BiRiKRSCSSk5BQkMNXb6jmmvGzgb8vMLB0VSFX18RPmEX/fEOKGYlEIpFIToKtoYXvPbibv9a/30Za6Jm/OI9LK+LEp/MXKWYkEolEIjkJww4XOxsHaHKceJZcyblDihmJRCKRSE5GQRFPfHs1X59jiH5VaQwsXFDGf9+1PDpz8e/vnM+nZye+bTHgUZSYstP57IcW8fjdK3n0Kwu4fWEKFt3kxAp0hnguvWUBv/zG6HF/86V53FQbj/FoKIxIk5TIuitm8bdvruCvdy3jx9fkU5o4usr5UeLiuOmGBdxzUQrHFrRWUTGrhJ/fNZd1R1cCV6DR6Fm1tII/fW05f/3mSh762mzuWJhIbW0JP/nCDJaoFKQVF/O/4u8PfLSUiuTIARVYUq187JOLuS9yDe5awS8+X8vKHA3ao/lQYhTl/szRci/kjkUpJB9LcNY4p8sZ+AMhfvy3fbFvkunGzSsKKM6Mj317d/nJY/vxDctVp6YjtYVJrFuQE/s2kbO9nMHTW9qj3rNk+qHXqvjq9dWxb2/nnC9nEBEzt+bx1jOb+MF2H6VzSvny8hQatjfx7BE/qWmJJDmHeO3wINHF0cehjbNy56fLqfI62N5ooz+oIzc3mZlZQhiFuvneD+qI1IQacwIfFNdghbafl3fZ2GmDkrJ0rphh5tA/tvPTA35UOjPrLi3jmgIVLeLdOeBQkJ2WLOpjMykGB7/4yR5e9IgMRMTMJZXUDjVyz/r+2JpOETFTyO0XJ/DCfXt5asCPUq1n2bJSbp1lpKepj539QfRJFvKVTp7d1YNtOIHbPlGKtaWN32/oZ9DrpcXmJxyXxpc+XEZqTzsv7LfTFtSzcE4WKzNHePzhXfy9PRAt95c/Vc4Mn5MdjYP0inLniXLXZOlRjfTw3f+sY28kW6fI8ZYzOKdiRiKRvL8522JGcuFyfomZALOXlnL7PB1/friODd3vNEmiivLFFdy9wszLD27nj0dGZwQzWq3ccV0Z8xJFXqJiRknxvFLuWpTIy09u55neaDLQxfORq8tYEz7Crfd3YMzL4LZ1+YS3HeTHWwcJhIUIMpm4bHU5N9aM8Kf/OjUxE5+SxEeuKyetqYn/3tDDQGSRTKUSc5wGxbAfp9fCV+6upaThMHc/0sFgNFNq5l89jy9m+LjvH/vYMbakvjGVuz9SjHfXfu55ZYj8ReXcvTKOV0W5/zBW7lQrt4tyL0oeOKtiRnYzSSQSiURySoRoarGzb8jAB66o5EurC1mcbWS0A2oyWooy9Gh9Q7weq9AjeHrtHJgQf6Ml32rAYFAza2kVX7kutl2RR5VFCAuTljhRZSfHGbHqvexo9xKKzc0YcPtp7XMfXcV/6igw683kxAc40OnBNbbadziMyx4RMqNf346R2kItOpOei9eMy+ulGVjVCtRCaIgSU5g+Wu6N48vdFyn32W9ll2JGIpFIJJJTYoShzm5+9+gOfrfbSUpFLp+7sYbPLrWScjQ+ZQwlOo0CxXCId15HXYlWpFP6bGzY1MY/jm6t/ObJfXz3oTb6hPhQqZSoR8L4wyMiF2eOUqlEoxhhWCijqc9brcSgVeC19fLShLy28PNH9/DH1/pxjpU7cLJynx2kmJFIJBKJ5FQJh3C5fOza1sB3fruJR/YGWF6VQlbS5Hlohum1BwlajOSpjgW+KiOiZELEboB+e4BhkxZXy2A09uvo1jTAbkeAkJAbbp8fp1JHpl51tAJXiOOoxbGPF1ZrTdALART7i0KIIZF2fLpIoMmIXoPVqGF8PLJSpBvLXjQYRfz2mGDw0dobZsSkpqd5XD4jW8sQjd5ITofpi5Q7wUT+pHJr3oVZiqWYkUgkEonkVFCqSE0xUZxmICHS/aPT4PT66QiECI31/RwlQFuXF3cwiRsvsVKYLir3TAsXXVzMlRnjm3ECHGy00+OJ55Yr0ihI0pNs1JJsMVFWbmVhXmQ4Uxi7w0OPXc+aRemU5ZjJtcYxb3Yu18xKIXX84UQ+PL4g5pQEKjPN5KSaqC5LY+1MK1lH040w5Bxkf4ua+TPTmFsUF02Xn5vCRTPTqUqJCDMPTV2RWJcEatLNFKQaMGj8vLFtUIiZVC5dlExOgg6LUSeuSRwzqlMpT41IC1Hubp8ot4WbLk0bLXeGKPfaIq7MOvsTD6q+I4h9Pik2p49nNjdFP18yv4DUxPN5PkCJRHK+89L2VroH3ZgNGq5dVhLbK5G8nc11ndFBKBFuvbgy+v/p0jXoZf3enti3KWJJ4uaaRDrq23m9V8Xc+XncsjRdCJoE5pRYmZujYe/eTra2uvFOil2xD/kJiWe8sjqfFRWJzC1JIgM3zV4juXEiL6/3EYn39dv9OJRKrOV5rCw0U5aZxJwyIWQyDbi6hqgbDOHzhfAIvZRfmsUlNUnMKkqhMlXBgD2E2Qz7tvTQFIkKFsLKGYkDLkzjppoUqopTqc0y4nH70JtUHN7Vy2GR0UAknX+ErKJUrqxJpUr8v3RmKkUqH7uaHfR4h/GH41lSlsL88iRmWtUc7HDQ1uJiONFAaVkGC3NFXnNSWVSVysxEJe3tQ7S5hPAS5Qka1BPKnan00Owxkpcgyr1xtNynyvVL8tCqJ7bFyNFMEonknCFHM0mmyjkfzWSOY1WRif72PvYOjGBOMlGUYSIpMqhGVKNuu5tD3R7s/hNEnuh0zCiwkKITOsMXoKPHjttsoSJxmD377NhiySIjjqx5FooSI0G0gkCQrj4nh/r8x2Jk1BoKshKFIFBBeIT+Pju9IQ15Vi3thwfpCsZSqtWkZcRRatGJo8Kg3UW3a4Rsq57eJhvtY3lVqclKN1OYpCeiEcKhYTq7nDQPBBgN1dUzszyRJJH3Yaebve0uHMMj4mdacvMTyTIpiTb2+P00dDppGx/gO77cflHu7tFyV1oC7N47NK7cU0cOzZZIJOcVUsxIpso5FzOS8wY5NFsikUgkEskFhxQzEolEIplWDDp8p7WFp94RIZlmyG4miURyzpDdTJKpMr6baWFlZvT/U+XOm+YSZ9TKbqZpjuxmkkgkEsm0JM6gRa0arbIiI5tOZxsOyhWvL1Rky4xEIjlnyJYZyVRp6bbz4rZWXJ7h2J5T5zNXzsRk0MiWmWmOHM0kkUjOK6SYkZwKofCZxbxEZr+NIMXM9EZ2M0kkEolk2hIRI2eynS4qrYnll8/iiW8u4w+fX8iX5qZgjv1Ncnro4pL51CcW85e7lvGnj1YzP/HMZgWWYkYikUgkkhOiJKsik5srDRzaeogfP9XEi4P+2GRy7x90eiO1FckUJGqiE/CdGSpmri5nTYKPZ146xM+299I+fILJBqeIFDMSiUQikZwQFWkWHfqQgwde6qWupZf9TU58sb++X4iLT+GDVxaxLNfIxA6e00FLSaaW3q4+XhRCZse+Xjo9ZyYPpZiRSCQSieRk+II4Yh8lZ4eQP3jWRKEMAJZIJOcMGQAsORdMNQDYbInjxnW1XJStwqACty+Ey+Hi0Sd38nI4jW+tK8CxeSuHKmbxoQIN++qa+ONrPfR6QKuL57K1Bawtjyc+crBBL6+t38/vG73RY0cpKOIPV6fx/LO7cBSUcVW1GSNeNj9Zx/81BamqKebji5Ox6n1s2VTH/77hjv1wMiqqKnL42MpM0kwqQgEHmzY18/AWB87o3w0sXV7AdfOTSYl8dfrZvfkwP909unDnKFqqZ+bwobWZZIlvbp+L116q5+mDLiquWMIXK9UY9UqCwyH8ISEb6g/xkX+8fZlIrTaOS0W5L65IGC23zcsGUe77GkbLXTS7jC8utZIer0EdDuEZDtO46zC/2NhDnz+a5KQcLwBYrpotkUjOGXLVbMm5YKqrZg8Hw3T0+ghq9OSpPTzxXBMvNgxywObDFxErM1KZP7eAUrWbQ61ejjg8NHa68SsSuO22OVyZqqDtiJ26rmECVhML5uaQpXaxQ6SNRoikpPLxORYqs5LJ0oWpb/VgToyndk4ua/JSWVOior3TxqDOxMLqfEr9vbzeHji24GQEhVqIkGLuuCobi8vOthYH3apEZqQZcQ4O0uIxcONHZvPpcgP2Nge7Ory4jXpq5uSwPM3Pq0KshEYUlM0v4ytrMnDVNXP/lj4GQzoShv0c6hdl6vPgdIQoytFxaPsRHt/SxZuH++kUom08Km08n7ltLlelinyPlTvVxHxxrhyNi+0tXvqdw7R3+DBmJmHs7uDhV9vY0OmgxxUiPMWwmeOtmi27mSQSiUQiOR7BIL2dA9Q7fATwsa2+n11NQwy5Yn8X+AZ7+Z8/7uY/n9jPQ+t76PMoKV9ZxiqDm2ef3cO//m0fv3p6D9/53z284BihpiidOZaJVW9zVxc/eXgH9z69l7tf7MWrQFTWDn752G6+//ghvn9/A3t9I2QXJ2ON/WYMnVFHTU0KoYOtfOfh/fzPU4f4+f2b+Jd/NLJrKETuzFwuTx9h36t7+PJf9oi87OM/f7ebR5q95JTkib9FwnnVJJpVaPwDPLKhk60Huvnb8/u5b2c/tkgoy+AAu1p92AjS1mdnq7gOW/snd+qIcq8oY7XRw/PP7ebb48r9vH2EGcUZzI2U2+VkX1M/XeIXLp8rek0bOv2RxcHPCClmJBKJRCI5TfrrjrBtnLgBI3NL9LiH+nn54PhuIQcv7nCTYDKQk6qL7YORcJgj9T00xoJHbM02mkZG6G3uZGNnYHSny8VBO6jMWuJG9xxFr42jxBrmQLuDPlesaUMc0zngps+upSzbiDZoi3Y5HcPDa3scKJV6KnMN4nuIjk4XLcF4PnBJEdfOTKc8WcepDZY2MrvYgEeU+6UDE8v9vCh3vNFAnvVYuc82UsxIJBKJRHLWUBNnVBD2BoRkmIjDE4guyaDXvMPgZvE7oVumjFKhxqgO4wuEjjNcXIVRp0Apjjk5eNkp9kVm3jHpNeLfMO0Nnfz+yUO85dCyZHExn7u6jOurE4ib8jjsSLnFkcRxJ0f2jJZbIYTXmQ/qPhFSzEgkEolEctbw02MbQZVoICm2Z4w0iwG/EB0OUeGfVYRIiDdoeHu7R4BBZ4hQgp702J4xrAkGIsN/BhyxJqGgnyPtAzz32kF++Ld97B7Sc+28NKxxUx2IPVZuPZOHBqVb9KLc4aioebeQYkYikUgkkrOGl6aOIDqjlYtqTRiF0Ii0SJgy07hpqZH+IScNXVMctjMFvMMD1B3RMaskmaJ0bfRceoOOkoJUZqZBV38AXziVm5bHY9KN5sWYksT1S+MJDDvYFhldpVCgjezXCkkQDjFk87Kn3cmASsHYxMmBoIeBYQ2p8ToSx9JOwEtztNxprJ01rtwZVm5ZZmLA7qD+LJZ7MlLMSCQSiURyFtn+7H6e6fEzd/VsfvLxOXzrlrn85tYSMjpsvPBGC/sn9z+dAT5PgDe3H6E7IYVv3jKT73xQbJ9ZwDdXW0nTKzm8pZkn6gdJnDeL//3kPJGX2fz81grmBP288lwd6yN9WloTl15ayX98uJIPLMvnwxeVcvOcROoPDTIYm8zO73fT3AbzFxTx9Q/P4weXvX1qlh3P1/FUt4/Zq+bw01i5f31rKRmdQ7z4egt7TzSy/CxwTueZCYbCPLO1I/ZNMt1YUJ5CWmIkeEwiOT3O9jwzu5sGae19Fy2m5F1Do1Zy2dzIDCfvPqe20KSS3KI0FqeFeP7NXmyxvcTFc0VNCrqeDh5veHuLg1ZjYN6sNPISNejFd7vHzeFD/eztG7fqd2Rodm08DXVHjgX7YmTVxZmYmzv5Z/2Y6tFQuyiPUsUQr77ZT19s71HUagrzk1iQF4dBpSQc8tLU2M+WFl9sUjoNc2ozKbJqo2tKuX0+mpvE39vH5rxRkZKTxLySeDIiQ57DIfq7bbzZZKffMzZeWkl6ajJLqhNJ0MCQUDaP1799yjuNKPd8Ue5cUe5I7RAt92FR7t7xq52L/CzOI9vZywt7HYybeWdKnHerZnv8QT74ww2xb5LpxreEFzC3RE6cKDl9zraY+cVTB3lxR2fsm2Q6YRaV0wOiknovkKtmT2/kqtkSiUQikUguOKSYkUgkEolEMq2RYkYikUgkEsm0RooZiUQikUgk0xopZiQSiUQikUxrpJiRSCQSieQCJbEwl29/eA4fyI3tuECRYkYikUgkkgsSDdWlyVTkBmlri+26QJFi5kJEoyEj2YjVKG+vRPKuoNaQnmQk/Xx5x9Rq0iL5Mcl3/oJAoWDpukU88OlqlmRMdW2kt6OMj6MmXcfw/h42R2aUM5m57tr5/P2LVcyJzHx3Csy/fBEP3lbDquxT+110Qr4UI2lxavHp3eN98OSrKCxNY0VFMgWJp/9QHENFbpGVFVWpVKac6k19j0jP4Lsfm8edsyLzTkokkgmoVFjT41lUJd7jGWksLUoix3iKZjYtjW98eC5fn3t6M2AnWC0sqU6jJC62YxIGo4GaihSKRIUzpZylWrnzg3P41jxjbIdkutPX0c+bDUP0eac8r+0kFKRlxJFnDPD3LYOju4KRFpoB1u8eYNAfGt03RQY6RX7qh+g5OiPwVEnk07fP585VKZzgcT8rXPhiJiWN26+u4svXlLKuIh5TbPcoKrJz07hheQa5UzVmlmQ+eWWlOF4FN85JIiG2e+oYWXVREVdWx0enepZIJO8hKjXZZTl87IpyPrWykOsW5/HJqyr45LIsyi3vpt84EbXVyu3Cjnx0xkSLFEWhJD03k0+tzRUOk1ZUSdMNNUWlGdy8NI1U9fTL/XnByAiHdtbzf6+2c3jo1ETHUXR6qnITSXQOsWNodH0l/D62bmvkv9Z30+w7NVHSuKueX7xyhLrB08zPu8wFL2bKZmRToPXRalOSL7yxtAmOi1Io1yQunpNChn5qhqygNI1y0zD13UHhnFkoOGU1Y2DBolxWFZui63VIJJL3Dp1ew5JZWSTbB/ndk/u594k6fvxMPQ2qOPLj3ztzONDQxYaBEDnVaUyOy1SqlOTkJ6MddNFi8xKrhqYRanLyUrlsdhIW1QUqZsxmLl9dycdrTKTn5fGlD8/iex+u4XNCwEUWdyQ+jQ9dPbrv8xenkznh2VJiTEjh6uVV/NuHImlqueu6AmZljm/pV5BVXcw3Ls+nOjlWN+Xl883rylmeZ+Zice5vR89ZweXlutG/TyIuwUBFrpmOFjuDwzHhotYxe24xd18m3gHDWJ6UJKckc8O6Kv41esxZfOOiQuYmT+x5sFYW8c11hdSmxno4cvL41gcqWZVnYs2KCr4Vy8+Vlcfyk1tZwF23FFGhUJBdlMe/RNJclk3KqbaEToELXMzEs3yGDs+BZn6/fYjk9DjSLce/8VPDzNxSI+qmFn72xgBai4mCiepIIpGcx2g1RnJToKfLTl2bk9ZeF3WHe3nkhYO83Da20N97gM/Jcwfc6EWlJ7TVBDRqEzNLtLT3OOi2nWqTvuQ9Qa0hMz2BdcuquffmAvKEWDDq4rhIVOp3XzuX+z9TzhXpIfHAaZk3v5xvrEwnQTsq7HSJZq6/rJTLaw10Nfbxep2bhOw87hACYrY1JhREUmNiHFVZ5qO/w2hiXnkan7+ymg/UmFGOqEnKS+fDl9byobLJ9ZqS1IREihK97Ozw4htTxEolSUlmqjKM6GJCMzktlU/dXM3NxYlowmG8wzoKFubxuRsqWJh/zOXWx4/mx6KL5cdkYk6pldvXzeCW2fGoRX4sOULEXTabj1WM5qeja4g39vXjHgF3r51te7tZf3BQnOPst+5c0GJGU5DEInHhN+7qpqtrkEadMBIpRoziXqjUKq66cSF3rkoj1ZTMlz65gPvvXMp3lp64qUWdGc+seDWv7+rB1tnLvrCessw4kidcRYXw/oxcurqah+9awSPfWMEDX5nFp+cmMGteOT/7YhXzhErNryzlf766jPs/VESuOKaiqpoHvjCPSzJih4li4rYvLOc/rskmM7ZHpUtg6ZJZ/Frsf0D8/uFvLOY7V6SSOPaASSSSExJZVzcQ1FCYFU+u8DA1kddGGNpAMEQgphsi79iCRbX86vPi3Y29Y9+7Ku2YET8uCrR6E0svm8nPv76c+8Xv7vvKIm5fLbzy4wYJj3BkXw9dorKbPyuDpHGH1memMVPtp6nDQZ/Im0obz5wFM/llLD8Pifz8+zXiN/p3yI+oyD5xy0L+fUUi2qOnV1OzoJxffn02F5uOxQ9qtAbmrariR18T9kgc//d3LuHLl2eTH6d8WwWhFGKwrLqC/7l9BQ+KtA/etZT/urWQCuuoF2+IM/KhD83js3OTiBdC7TtfWML9/28BX5j7bkZLnEPiwjz6xw18+ZHdfPvvB3ixPUhOgZ62zTv44K/38K9/3s+DW4dIKkyiQDvaGuF3e3nihV186Vfb+M3mdl7Y3sD//b0FuzWOIosBbTTVCRCHaO7o4p5fbeG7D2zl8//XQK9BS0l+4oSQB4VGRYY4p7nbSaPNd8LWPaVKzewlRcwJDvCzv23j2w/u5p5HNvOt+xroTkrg0qJEUt4hQwrxgLT19vDDX73Fd0R+vvBL8TudyE+RBYv4e8hm4/W9do6I593mHOKVXV283OzB/S40Nx7vLbtAUDFL3AjdcC+vNY0wNOTkwJER5tZYok1coVCYl16q47GdgzjdDv7x9AHu+ete/rjTHvv9ZFSU5cSTpLTzSuMIPp+b3Yf9lBQnkZesOdqvrRKGYdXKMqGcjRzY38rDG1p4tiFMcroFX3cHP3uskSZhUHsa2/nFI3u45/k2ek7hziaWZ7E6b5hXt9dz7yN1/H6jg7Saar69LOGdXwKJRILL7eTlrd0os7P58g3lrKuyUpVuIG5ci3pCaQaXFQbZsKue/xLv2H3rh7CUV/Dvq4Q9iaWZjFpvYM2aUm7JCbFvwyHueXQ/f95mo6CmgM/MsaA5nqW19bGhcwSr1SI86LEEKiprUhhxeKjv8ET3xBenc1VJmNf3NPDfj+znt6/aMBeX8YM1lhPmZ6qotDoWLinmQ6VqjmxpiNrA377ZKyrfHD69KI3EsVaBGMbMJC6uULOnuZn/fWQf//NsJzZzpnAK0xHaB6/bx1PPH+CZQw68DhsPPb6Pe/5Wx+N1ztgRLiwG6tp4un9UBXvtPlr73Xg72vnBFnd0H8PDdA56set1pCtj1zIQwDXoI6TSk5EeR4lwiDNFzR9UqoVgVgnJeWKCHj97D3TT5IvtGBxgn1MpRKR2QnCtTqunNk/D7qZB2mwnbgVRKuOYmadkV0Mfde3+2F5xWOcA2+qDFGeaiTecuEso6Btm//5O6r2xHbZBdtsV6ON072qw7/G4YMWMLjGRuTlGBg70UC++D7u87G8exJ1soSZB3BwhKDyDDlqGAvgI0Nzt4ECbnZbYMzgZjdlETW48w639HAyNEBoOUt/QQ48xjopkHaNxbgoSks3MKDDQur2Ze59r5e9vtPLg0/v4xcZOWnudwtvyMSBSev0eDorzHegf5lSCygfqW7j3if385c0udrQN8OLrLbw5FMJanMyERh2JRPJ2ggEO7m7hV8+3sGVAy5XXVPHlK0u5aW4ywlxEGWw4wk+f2MdDr3eyXbxjL7/ZyhsDAVJKU462kE5EQYqo5Bdm69m/tZ2/7rbR2e9i165ONh32UVKWhGWsIpuAn+17h9AmmCjKMBDVUwYLq4o0DPQMUB/zq2zNbfz08b08uKGDbW2DvLq5ldf7/KSUpZA9muQ0URCfnMCCojja93by6I4BOgc81O3rZP0+F9nC27dOqshcXX384WkhqJ47wqY2G5v3tPNKgx11TiJFClHGcBi7KPsRZ1BY1WEOdwgb1+EkpssubAJh3MKYD8e+nhCtlqKKbG66qJTbrqrgi1dX8LEVmeSdxSDK1LwcyjU+GrscvJOMVAg5nKAP4/UFRT14jGB4BJc3iFmvRq2aHjLhAhUzSrJzEylNDnJgQElFToLYzOi14qZhZGnRqca5KEi1xlORqeSIMDAlWeJzThxJcQqcQR1z8kxoo/2PQsyYTGSYhHru9OALxobUhUI47cMIUX3meDx4A0YKyzK4dHEe1y5OJd+gQGHQiJJJJJKTEfD72LO/jQeeO8RPHznMNoeZi5cVcnFZAuZIAq9HVEoG8ksyuCT6jlkpNCtRGDWTRkOOoSIlwUiKRUPl7CLuvL6Kr0a2a4pZVWhCZ1ATH6noj8NAcw9NCr0QM3FYhEueVJxGlSbM4YYBhmJp8HpxevXkFmdwcTQ/aRTHq1CYNKP5PW1G7VVmiobi6jy+cG0s39eWcUVlPAa9CvPkfA/7cXnUpOSksSqal0xmZerRRsoYSyJ5JxRYkhJZtzKHeUYf619v5s8vN/LElj46x6uJM0LHvPnJjNgdNHa+cxzYiBDUdp9S3Gv1hAEpaiG+zeKeuoTICYSmR9zWhSlmtDqKhXFINRhZvrqSb9xUE92+vCJbGCUNJVUppMeSTgmVmoy0BHLjDcxdWMK/3Dh6vDsvzmdWkpr8YgtZsXZkpVKJWjwiw0LZnu7sAO9IUQnf//xs/u3qUj66Ip+bV+Qy03ziZkCJRHI8wjgdbvbXd/LwC3t51WamOj+R1IhaKSjie1+Yw3evLREe8+g7Njt+4siOiSiE8VeiCjjZsuMIf9vYwqPRrZn7nt7P9x5oojV4/ArB57Gzqz0cFTOp8UbmVydEJhjhxYZxlVB+Ad/74ly+J/Lz8Vh+5iaenU5llULYq5Cb3XvbeWxcvv/wbB3//lAjdY5JXeBp6dz+8dn8+KYyPh3NSx7Lc80If0oyJYSANJrIFw7vxl1dvHGgjy2HBzhwJMDI2YojsaSyXFRwvUcGaThJM9HIiJMOm6gTsy3kj41SEiRlJzO3VE1Dp0sI6TMN1vXRLZS5Nk7/rgreC1LMGIXoKMzQse3Z3Xzipxv5yE9i24/W840XerAn5PKhqtGijwjFMSIesOO2AsfQGjQU5ZlpfOMAX7h3/PE2cOcTrbRoM7m5avRBiAQYhvVaMoQXFw0ujKESJxg9xwihiMoRXyafUicEUXL8sV5wpUY14RiRYd0fWJVJgcLJIw9s5pZ71nPTPW/xkHgRJBLJyVGqVBi0ynHvu/BNAwHhfIhqRiHeSYWea5dnUKrx8PhDbx19x/7U+E5ucwiHx49ToWZ4wM2eZtuxrcXGPrufwAk8m+BwgIbGQSES4iguyGBlppqmfV20Ha3Y9Fy5JINKg5enHtkSy89mfn9oav026RaDcLBGC6sQ/2tUE8vu8fuwhdQEHF4OiLyOz/feQS8e4ZQdQ8PCqlQWiIpy5z+38cFoXt7kRxv6GJxkgiK/GhHX8wJt+j8DwthcQzTZTFyyNJ/L5mXx8Ytn8M2P5pF7VprWFeRVp5ERCLK70SaezHcmFAyx/qVGuiOTQN66gO9/qJZv3ryQX95QhLWjn+f299N/0n6zk+GmqX2EnJwcvvGJ2fzohgLxuJ99B/zCe9YiE05ZEymzhGizBZjsEDU0DdLnDzJvZjpmcavtbh9OlZHaTDN51njykt7ugcVbkpiVrhDq0o9n0kvb1uGg0+ljVk26UJ1h+mw2DrVrWTInjTkFceSlmSkqtHL5rHSKLZFju2nuEcdMTWCm8MaKrQZ0kYAbtxeHMIZFuUmUZpgpyUpk1eXlLJ/Qrq3CpAe/w0O7X0GKEG1FOclURuY1kEgkJyUlv4B/ub6EVSXxFKWPvvOzanKYYfWK99ZOn0uFUa8g6HDT6lUI50I4RtlJVL3jvBhhunodNPZquGhJOuVpBqwmLckJJkqKReVfqBfOTCzpZMIhjrT1sGvIwJr5aRSpXLx2YCyaMoLIj05BWOSnSeiX5Hg9BVlJVI4bjXRcRCXl9AWFnbFQk20mX4il2qoMLq5KJvVoUUYYGHKKcsNCYa9mZJtIE/lOijdSWJDCgmITwo8bhzLqcCk9HnbYRrCYdeSkJVAhBNPRKUuiBBhwDOPTm1mQJc5tjSMz4ST5nW4EA3R22znQNxx1iEcRQmXQRV2XVzisx0SgW9y7gy0OBmJhB/ZeO0++cJBdNgWzy1LJTfbz9GN7eWinnQ5XUBxFEInpFPdmf4eLoeHYsdxu9rba6XaPr9TCdLTZqO/xjca8qE2srDBha21mQ0c0wUkYobO9nV/8+QB/F3kcFvdRp/bxzFv1/PipBjZ3H2su8tlH82PzHcvPHpGfzgn5CYnjifx0x/ITY9NTe3nqkJPeQJiePjfDY/PenEVU3xHEPp8Um6i0n9ncFP18yfwCUhPPTEpG+uIee6M19u3soNJpWLColPnhIZ7c20fX5KmXPUEMRWnMyjPQubeTBq+aHGsqq2uFwSpKJ2dkgDfbJkrRqiWVXGr28NLOTg47Jh1PGAxdVjKzhHG07+0QXlgIl3DDsotSuaYmlcoiK0uFAckIu9ne4mTQFxBeWgJLypOZK7aZycLLOeLA0evElWxhkfB8lpeK45WmYnF20a5IRO+xsfVgJJBrmEG3jmpxzHmFcZTlJTM/X0fAYCJV7WLjZqGiI3lKSODKKgu+9k5eehfnzlg+I53MZBmpIzl9XtreSvegG7OoNa9dVhLbe/psPdxPU9eJQx4VGjW5Bamsqc1gUVkK88syWZyvoW5bFy/V9dPp8zPk0VEhHJD5RcKpyEtiQb6BsNFImt7D+tf76I0cKD6eyyot0N3Fc63CafIGcQgDHVeYyaWVooJPS6Sm1MqCHCMjQy729fqZ0MgxjuGgcExSE1lcYibQcoT7tjk4Fl4XEPnRUips1sKiOOG8iPwUGFAYDWSavLy2oQ/hG0FcHGsrk9D0dvNMi7BfwjO3hxQkClvxQWFkKgpTqbJqGHIHiDMr2L+1h0ZRsYT8IRwi76a8NFaL8lQLcTKjJI1F+WY0bg91olI6Vu+EcPuVZGRauXRGAtmZkTwnCHOjI8kUYvsb3bRGyzginEgNhSLdmllJVOSlEO8fZGfXO9sirVrJdUvyYt/eXboGvazfG71yp8fwMPXNfWxu9467ryF6umy80eg6Osw/ci2GBhy8tW+QzqM7R7ALgbPlQA+v7elm/b4B6ge8HKzvp942fHQYtbN3kNfrxy1nYB9ivXhGmybUQUHqD/Ww44iHSFtdcmEOt84xs399PRsHJtVVETRayoutVGo9vHDAHq2rIvlxOIUwOdjLBpGfSJ52NjkZ8E78vbvfxsbDNrrH6lSHnfX7+2iwj08XolHkZ1uLW7jtxwiFvew6OHrsTa1ufGfYc3W9eE4iz8t4FCORfpEp0tgxxB3//VL08713rKIyX9TEZ4DHH+SDP9wQ+3Z2iDQj54mXJyng5nCXC+dx+iGTMlKoSlJypKWXVreKzLR48lO00RFJkfUwDkwaypadn0amwkdDR2QmxdjOcSQI76fKqqXvSA/1ETuqVpMd8frESx6JCw4F/ULFu2gbCkYfVKVST7UwAonC6xl2utjd4cErVLs2zkhJlolkcZN8gWGaW23o0q0kB10cbhdpomdTU5SfSFY0TiaMvc9Jt0YYObOf/ULwRAdAGE3MzzMx3D/Irr7jXICzxLdumcnckjN7BiTvb77+6w3sauglzWLkT9+8PLb39PnFUwd5cUdn7NtxUCgwxZvIsxqw6JRE3iKH20tTuxtHYOy9V1GYZyE72hQexjHgoltpojghwL46+2hgrsHInFxzdCjq9t6xd0xJorAlRam60UDhcIhBIdTq+334xwYDHBclqdY4Cq16wgPCcemabGRU5OdayI2P5GcEp/D+uxTCVlgC7N03lh8Ds3LiUNkH2dYTy09k8clMIcgiXdfCzA8IUdXvU5KTqqWzQVRKR/OkJD7FTGGagfhIF1RYlNku8t3rxf22/jEhZtLjKUmJdIeP4BPXrsujJF3Y09aDNnqPJleTl51AbmQ9POG0dnYO0igcvXciMnLmgX9ZHvv27rKjYYDvPbQ79u1CQc/F11TzyXwv3//lfvZNGnCizbFyhah35lZnYGqq5/svdjPgn3L1f17xoHhOTOJ5Gc8FJ2Yk7x1SzEjOlPdczEjOW6SYOVOEKBUOdJwyRM+4Fp4ximqr+Y/LLAz293H/881sbfOPxm9OQ44nZmSwhUQikUgk055Ii5qXjuMImQiNu/Zx8z0b+dxvD7L5yPQVMifitMWMbziIxxc4rS0y+65EIpGMEWkfPp6tmOomkUje35x2N9OKmTkkxZ/elIVr5+ZRmJkou5mmObKbSXKmjHUzGfUaLpmXH9t7akSmPfjUuproZ9nNNH2R3UySqXLGMTMt3Xbu/MVruM/QE7r7wwtZVpMtxcw0R4oZyZnyH3/ezOt7O6LzM50uGrWSf95zXfSzFDPTFylmJFPljGNmkuIMXLawgNKcJIqzLae9mQ1ySUSJRDLaSjujIOW4dmLKW1Zi7GgSieT9yim1zESIJD8DJyrK6EybcjTTdEe2zEjOlIgpGTnRBCynwNgst7JlZvoiW2bOBnqu+eg8rk3o5Z6fH+JgbO+FxlkZzRQRIhHDcSZbRMhMb5QkJZtIT9CMrnQrkUhOi4gpOJ6NONXtfYVGQ4awP5kmORhV8nYi9atSPBpn+61QqzWkpxqw6FVn/dhng+n7NujMLKxJZ9W4bUGZhZz4iWrt3UHPdbfM5ctr00mL7Xk3Uet1VBRbWZRjiE7CJ5FIzi4qTWSZgBSWVY/akpUzkpmRbsQ0aZbR84JUK3fdOoe75hhiO04flU5LSZGwLblGdEeXOZBI3k5iUgZf+fgMriw1cz4GikxfMROXwkevquBTKwu5alEuV60q5I6ryvnM2kIWpb8XgubdQElmtpUPrMikMO5YGXQJcVy8vIyPz05EK9WMRHJW0eqMrF5Ryu3rSvnUinyuEfbk2rXF3LGuiItL40dn8532KLGmpXD9yizKEjVHPWut2cjKJaV8cl4Spomr2kok04pTWpvpbHNGazMZE1k3K46WnY38cn07mw70sa1Lzdql6aQrfew/7JqwNsTZRcPs+Vkku2xsqXPgiO09c1QUFGdy0+IEWg4O0uYenf47HAjQ1j7ItlYHvWLfmUcYnB3k2kyS842Trc10PBasmcUnqrW07W3iTxs7eLWul83i/WscDBIc8dPV5+eMFw4+m8TFc2lVEorYulBTQ0l2nrAtyy30NA7SYg9G7Ug4GKSz08b2FgfdkUUOz6FxmVZrM50ISxIfuziXNNsQocxCPr06n8vnZjAnQ0lHmxv72Ex1CYncvLqY2Wo7yhllfH55JiUp0NHnxiUeNoXCwOJF+XxwdR6XzcxgdVEyVq+LfUOTpsMTx1m3rJCPLM1mdZkFlcePodBKuc7Nxs0Do2v1WdP42roS0hzdHDxaWWlYuKaCTy0ycWTvELbYXuE6s0YI+0+uyGH1TCvzctQMdntJX1DD7YuTyE3Qk5Eaz7yKNFYlDfNKi09kIZFLVxaKeiubtSKvJWlh+htFWWNHfDc43tpM07dlJsJIGLfbQ5t4ANqEAdu/t55/NKvJEh5IoXgwLhRCwwHau+0c6h8+p8ZGIrngKCnlS3P0tB9u4bcbe9nX7eKIsCetHXbe2tfFxoPOd9EpOveEA0G6eoRtEYItKOcyPXO0Wgoy4rjimln8x3VZWBOCqMw6Zs8t5YdXjgtK0GjIyUjg6usWcteiOIwhBSqTHn20q8/A9Z+Yz5eWZ1EoKmyXT4mpKIUbbpnPV1ZZoj8fJZHbPzmDj81LIUMrzmNM4CPX13BT5qRITp2O0pwEsib4nUqSrQlU5RnHtTzG8cGP1/LZpekU6IO4hLApKC/hc0uSqK/vZtMhGz7hWHc1D7BxdzevHLKjF3m+6sqZXJ2vo76hl1fahinNzCQ3PnbI95Dp3TIzO57Bll42dYytqDWCOTuDBfEBdh7qoS05j9/dNovKcD8VF8/h65flkat3s6/dSyCsJCsrnY9eW8XnryjhpqX53DwznUSvk4NDAZG3MdWgIrc6ny9dU8UXLinkA7UpDA95SC2xEu8c1zJTWs5fP1FGqK2NA0fVr5GP3rGEj5fBwT1DowvCRR6i5GQ+f3Mtd15eyHXLsrm4SE3zIQdzr1nM7XPjSNQbmF2dyZWLcpmvdfDykJ5PXFfL7UUhXhKKN2J01GodlZW53HFjNbetKeDGJQVcnh/HsNPNEWdwdKpqlYqaFbP43pJ4RnTxfOTGGXx2VSFXzk8El5PmgVi600S2zEjON06tZUbB4uWVzBcVznMvHWTXcZpYj43cVAgPNIUb11UIW1DGLRF7MVt40yE3e2z+YwtJFhTx2BdmkeEeIHdeDV+7rpSPrsqkfNjLPoeC2jkVfP2Gcj6+NovqeB+7W73HVhDOyeW+z5QR32UjZ04NX7+6lA9fVMjaAgWt9U56xhZ9fFvLjAKd3sTitZV89YYybl6Yy7qFWWQbQ3T2eqIrI6+5dilfWhxPkl5PTXkG64RtWWly8lyvhpuunMWXKxW83uzEKxx/lVpLWWk2n/1AFZ9dW8iNSwu4sihiM1w0OwORdSOjFC2p5cdrklGqDXzguhl8bk0R1yxKQuNx0tQfOGVxdEG0zJjNrCq3UpwY4Le/2cyvN/Xy8tZBvCnxzKxMRnW4g/0ukc5oYklZMtkGL3/49VZ+saWbrUIcDPkV5C6s5K5aHXte281Xn2zm9f1dPP/mEEkLM5iXpKOvvpcjPgXZc4u4rdzElqe38PVnO3l5VzvrBzUsKY5HE3Iea5lJSOCqags9h1vZMhDZEUFN6YxMahN9sZXgFaRV5fCRGRY6X93CHU928PruTp7a3Uez10Vvu4N+r5FZtUYO7mzjqT39NDhH0BsSWDUvgabtTfx1Sy+Hm/t4YVc3RyYtcnm2ufBaZiZjjmNhto7hYADvuIs5f00thfZe/v5mJzs7R1+y+PQM8bKWUqXw8tLrrfzltXae7wuyYF01H1lgwRQLhjOk5PD/rsrF6rXx9BvNPHXAQ+3qSlaf5tQWeksm//K5GZQpHDy/qZm/bO6nzp/E5TO1vPLyfh7ZNoBDGIOnnzvID/66l99uH5VA41EIkVJek89tF2Wi6xrkb+tbeOSNLg7oTNwgDO2KfEN0BfAx0rKtXD8zgZ76Nh5e38keh5HrlhaxJEt7gT0AEsmpYCQ/TUEw5KL7WDv7cdFbUvnsx2awNinE5k1HhL0QBr3NS+FlM/nK2nQsk8L0li4qY0bkHX/tCJtaw8xcW8OPP1DDR4qD7NjZzD/rPOTPrObuZQmTgilVrLyymqUpHl7e3cyTu/oIZORx9/XZpJ5g6KRaOD+r15RyU06IvRsOcc+j+7lfVKB5wgn7zBwhLsRLvvHVffz5zT6GPG5efPkQPxK25X/fenuhFQolReW5fPbSHBIGhvj7hhYe3tDJLuGlX3l1OReXmBgfWpOSnszVtck4WjqiNnTrgI51S0tYnat7X9uW7h0NvHTUdHuEILGLOknHzMKJQdu94h4/O+E26JldbCTs6+Uvb47vqLHz6EYnJr2R0qzIzPs6agpMqIJ9PLPbN5pEMHiwXQjU463MdDI04rgmzCobj27xxvYJ3G4ONgdPOB1LMBSgSzgBBWUZrKhMpSxVL0pwbpjez5tCRao1maVVaSydk8fNl1SwOsVL3aFOGsd5WT0NR/jVU4089Fozr+yPeB8aZi8vINc/wF+FaLh/QzN/39TAfY8eZP2A8J7ykimJj1waNbNWZGN12vjbM4f4w/oj/OmlA9z7dCuHxt3vqaOmckE6xcJ4PvnMQX7z6hH+/soh/vuJOh5u8OGzOWixBfARpLXXwcE2O80RFT8JncHI/NoUwkc6+PXzh3jszVYef/0wf3yhlaawkTWFcZjGqRm/z8Ozb9Tz22dbhKCr5+FXOuk36slJ0J+XUekSyXuDhqR4BeGRYZye2K7joqZqYR7zjS6eeT7y3jYJe9HIH584yGOtAYpy05iXOnEoUGtbJ79+9hB/2dTE/63voT80giowwK+eOczvhcC5/6kWtgyFSC1KIiP2m1F0BHu6+dXfD/CQsA9/fqqevxx0o87JYm3W8QY2KEjJTBJOnJ66re08uttGV7+L3Xu62FTvo7jUQpJKyfCQg+aBgKhWg7T1O6O2peE4DVgqjY65c9PQdHXxu+cO89c3WoXNELbl2WYO+PWsKEjAojtmW4b9Xl5+q4HfPhOxofU88Hw7XTod2UkGznys1YWDwxOYYoiAhkSzuL4OX6wl/xgDYp9KpSDOEFG1ahKMChRO/7h4lzNBhdmgROUdHm3NmSI+j4tnX2pkc1eYpQuK+fwVpXxwSQb550DRTG8xo1ZTWJHDJy4p5hNrsrkowcOjz9bx1132CUG5Q239tE5o9jIxM1/NYJ+NfT3HQvtGcLOjwUtKgkFskWreRG2hBrdtiAMDY23B4Gzro/60xIyeSuGxhIYG2dk9Tj37vMLAxD5PAZ3aTEFyiAPCIPW6xvI1wqDDTbM4bmG6Ce0492nY4aF50I8/2uw7wrDHi21EhUEtHt5oConk/ciwqCBGUCq1xL9jb6lBvLdagkMDvNF6zAsGLxv2uTDqdeQIj3Q8Ax2DdMRMi7vTIZyMETy9A+zuj733fh+dbnFuUTFNPvVEe+VnyyEnSoUGa+LxxIyKZJH5FIuGqjnFfO2G6tHtmhLWFJmE46MmblxLyslQK+MoTh2hocNOh+OYjbILD72hM0Ce1Yhh3BjugMtH64APT6xLKSBsy2BYiUGjEtWtZIx4k0bcw4ggOVn/S4Ahl1A9wtEcHx0TIUXsCwpR7PRGuhaDDLnDjMTpSBr980lJFmlPillLauzjlBgJM9Ddx9MbG/i/Zw/yZIuSK5YVcFnpez8GcHqLmcAwu96q42u/3cbXfrmVrz58kMf3OOg+qdBQoRdaJRQMi0dnIv5AOLpwXWSLXB6DuP/hQOgsjWZQoouI6uGQMFGnj0KhQqMcicb1HJNYojzCYEYe9khfotDssb0SieT4eGnpGUGtMpM2ueaYgBJ9xDk4znvrHQ6KSkoRXR/qhAibMl4CnSp+YX9OjEIIEOGUBBy8ta2Vv6xv5pHo1sRv/rmf7/65iRZx/ikjbItOFbEj4Qm2JTwSsTfhaDnfb3MUng7pc0tYe/SZMrKsKgGjzi+et3e6lxF8tPWFUejSWFs9TiAnJHLj8jg8PjeH2iNPk59O4WCHNVauqB1Lp6F0fh7rTjA1SX6aOfYJLCWZXJIxvl3eR0u3H284mRsXjpPXJjPLC83Rex4MehkKqEkQAnmyLAr4A3R02njl9U72KYXAHje1yHvF9BYzjAgHR3hXTr/YhhnyBiN2Ywp4ONKnwGAxkjpu3haFMAo5qYZok6BTbBFj19oDuiQT6UfTCcOlEzfzOFcuIoDSEo89gErhnYxrkRVEjIQ4QqqZnPFBLQphLGPfI32TkdbId7oxwZCHPp+alDgt4ycBNRk1wkvT0GPzRo2RRCJ5J0bYtK8HhVbDgtqMqC0Y/7oqxPusEfuUwtC3D4gKJiWO7EnvbXGmWYiNIP32M3FPJqLUqMfFpSjIs5qiYqLLdjxJFBL2yodDoSVo87Cvxcbesa11iP0OP2Nxw9GlaMT/EVfnRITDbnrcaizxOuLG2Ra9sHmpCTr67D6GT0UcvU9RKIzc+pnl/PjTs/jBHXO4pdRE68YDPNYXS3BCRtj+/GFe9oRZdsUCfv3JuXzz5rn8+dM1rFCE2L7xMG8MRe7iCLt3dFDnCjH78gX85FM13PO52dy9MgH75P6pth7+dsSPsXYGf/pMDf/5sfncu85KaILTP8KB/T3s6fdRdNECHrythm9+dD6/un0On51niYoZf8AjBJSWVUuK+eat8/j5dWkkFxRy7/+bxecuymPtrAK+8rFyClzD7Gx5NwdmH59pLmZOFy8HDroxJqVy6YIUyjLihGpNYFZtPldUqGhot9EyGGli9VHX4MUQl8olS1Kihqss38oNN5azfHIrmjAoA2EVBXkpVIh0pVmJrFxbypq42N+jOHljl5ugKoWrV1qpzDKTL9LVzMjhs7MiCcNCREUMk5GZWXEUiDwVJr896m942E1T2wilZWksrUyiMN1MYaaFFXMymZESYHOjE8+YBZNIJCemoZU/NwbJK8njQ/PTqY2+d+J9yk1kaU0OV1SmkKL001Dvwq2OvLdp4r2NF/YinprqHD4qvNiengH2dJ69mWgKFlVwc5WFksx4SvOyuGW+8MgH+zh0dCTKeMJ09Tpo7FGzekk6lekG0sw6khNNlJaksKjIIJys0XRun/CswwaqMuMoSk+g+DgRxSHhKDW0BskvTGPFjGSRTlyPdHEt5mQzNzPI9iY7dp8UMyeja+tu/vWldjo9I3iHbLz83D7+beO4Cn54mOYOG3X9x5snyMYv7t3KH7b1ctgXFII6yLb6Dn75l638bFywL/YevvP7Pfxznx2nV8lAaz+/fWg3v9vdJ4Sse9yUAn6ef7aO+/Z00+RWYnM5+NM/93Hf9h52N7lErRTDNcDPH9nPX3d1cdilRBP0Ur+/nu8+0xkdNON1+nj1lXpeEcLIOxLgUJMTZ1cvTx70Y0qzsLgyAWNPG798bBdPd8SO+R5ygQ3NnkRCIldXW3C3dfBy28SHpq/NwYjFxLyqbBZXJDO/LJ1VZXra93Xxz62d0WFn0XR9bnQpJuZWZbG41MKc4jg0fb20YcHkHzc02+GmLy6O2VVWVpcmM1MYkiRvH42hRCzhITbHhmYPDngJR+YdqMoQ50umtiqNlblq2hoG2NrrJziiIjM1lVUzk6gqSqdAMcjGHgWzxPGyA3aeE0bVPxymXxzHnJnE6prM6GKPC8vTqU4aYe/2I/yzTpxrWORfqSQtL50lliBv1Q/S6R41QkazmXkzLHha+tnT7XtbV9tUkUOzJecbpz5pXoi2Li/aeAPltemsLkthVmkKC2emUGsR72WXncP9XjrbheHWqZlRnsOKqlTmllpZWW7G1dTHkxtb2GGLVfCWJG6qSaSzoZ3XO8diTgwsXJpOSncvTwvnaBQ1FbVZVOjHTW4WG0Ib6B3En5fJ2plCUNQmE9czyOOvNLCxN9ZFMWlodtAbxCFsgrkgnUuECKpKEw6SyN/8bAOhIRf7hV2JBJ+GRoQ9SEphZU0y1cXplKtsvNoxIj6nUiSqtBfrhRMk7EZ/nwd9unCOhG2ZJ2zLgvIMZqcpOLCjXVScA/T5Rm1jUq6wmakjoqLt54hztPyRwQnzRJ6D7QPsavecUnf6hTM0OwmjrZeH3uhm895ucZ5ednV7hW2PpYng91PX2MeWzhNdoSANzf1siv6+m7cOCQfbPi7OcgxxnL2HRtO8WW/jiCNEX3svbxx0TJy0bthPk3g3ounq+oWzHqCvo58N++0TA42FyKqLpYvke1ODk4FIXRJlBLvDKeq80fNt7Q4QCg7TIsrxZjS92A4P0e48WVfamXO8odmnvGr22eSMVs3WCYFRaMDVa+fgwAmqY6MQK7km/P3Cc+p/+wXW6XTkZ8dj0SuEaVHg8fno7HbRHZt5dwyd2Uh5ppk4jQKf28uRbifqtFRSwy7q2zyMDYRQGQ0UZ5tI1SgZDgQ40mFnJDmFLKWbQy3HlLJSr6cyx0yiNhJIFxLH9FDXMnYcFWmpwhtK1aFWjDDYNUCdU0lhRjzJwmva0emNzQ2jIDHBRLbwxBLFTY00IDucHo70eLCPRvpG2jpJTE2k3BTisDDwgzEjpBPnL84T16XXSYttWLw2p4dcNVtyvnG6q2ZrDQZyssxYdaNB8SPC87QJh6F1wI87NmFKJAi3IC+BFJOKSJuGT1QQvT0uUYGMe4NMZpbmmxjo6ufA4Jgd0VJakUj80BDbusZacFRkFSSRo/GJysM56hBF5pm5qZD+zVv5aYuWwgStOE8IW7eD/QPjWn5EXmcL+4HNxo6+sXMrSbTGUZiqxyhsAeEwQzY39f2+Y3PgiHOmJpsptOqjMXf27gH22hXkpCeQofCyq9MTCQsSKIiPM5KTYSRR2DJFpBJzeWgXtsU2rlXGnGJhRkKYhk4nfd7R/RqtjuL8OEIDkXms/KfkKF0Qq2anpfPda4pJadzLHS+9910t7xeOt2r29BUzknOOFDOS843TFTPnBWNi5s0tfP3NdxwrfkEixYxkqhxPzLxPY2YkEolEIjnL9HTzb79+XQqZc4AUMxKJRHI+4PfT0GmnJRZ/IpFIpo4UMxKJRHI+0NvDDx7aya/2nsmsNBLJ+xMpZiQSiUQikUxrpJiRSCQSiUQyrZFiRiKRSCQSybRGDs2WnDZyaLbkfGNaD81+n/NeDs2OLNL7m2cPxb5Jphv/+bE5GKLztB1DihnJaSPFjOR8Q4qZ6ct7KWYkFx6ym0kikUgkEsm0RooZiUQikUgk05pz2s0UwTu6GIhkGhJZ6EsVWRteIjlPCATDBCOrKkqmHRFLop8UByGRTJVzLmYkEolEIpFIzgTZzSSRSCQSiWRaI8WMRCKRSCSSaQz8f6187sHdGPKwAAAAAElFTkSuQmCC)
Exclusions from the cost of inventorie
In determining the cost of inventories, it is appropriate to exclude certain costs and recognise them as expenses in the period in which they are incurred. Examples of such costs are:
- Abnormal amounts of wasted materials, labour, or other production costs;
- Storage costs, unless the production process requires such storage;
- Administrative overheads that do not contribute to bringing the inventories to their present location and condition;
- Selling and distribution costs.
Cost Formula
Mostly inventories are purchased / made in different lots and unit cost of each lot frequently differs. In all such circumstances, determination of closing inventory cost requires identification of units in stock to have come from a particular lot. This specific identification is best wherever possible. In all other cases, the cost of inventory should be determined by the First-In First-Out (FIFO), or Weighted Average cost formula. The formula used should reflect the fairest possible approximation to the cost incurred in bringing the items of inventory to their present location and condition.
Other techniques of cost measurement
- Instead of actual, the standard costs may be taken as cost of inventory provided standards fairly approximate the actual. Such standards (for finished or partly finished units) should be set in the light of normal levels of material consumption, labour efficiency and capacity utilisation. The standards so set should be regularly reviewed and if necessary, be revised to reflect current conditions.
- In retail business, where a large number of rapidly changing items are traded, the actual costs of items may be difficult to determine. The units dealt by a retailer however, are usually sold for similar gross margins and a retail method to determine cost in such retail trades makes use of the fact. By this method, cost of inventory is determined by reducing sale value of unsold stock by appropriate average percentage of gross margin.
Estimates of Net Realisable Value
Estimates of net realisable value are based on the most reliable evidence available at the time the estimates are made as to the amount the inventories are expected to realise. These estimates take into consideration fluctuations of price or cost directly relating to events occurring after the balance sheet date to the extent that such events confirm the conditions existing at the balance sheet date.
Comparison of Cost and Net Realisable Value
The comparison between cost and net realisable value should be made on item- by-item basis. In some cases nevertheless, it may be appropriate to group similar or related items.
Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. AS 2 (Revised) also provides that estimates of net realisable value are to be based on the most reliable evidence available at the time the estimates are made as to the amount the inventories are expected to realise. These estimates take into consideration fluctuations of price or cost directly relating to events occurring after the balance sheet date to the extent that such events confirm the conditions existing at the balance sheet date.
NRV of materials held for use or disposal
Materials and other supplies held for use in the production of inventories are not written down below cost if the selling price of finished product containing the material exceeds the cost of the finished product. The reason is, as long as these conditions hold the material realises more than its cost as shown below.
Review of net realisable value at each balance sheet date
An assessment is made of net realisable value as at each balance sheet date.
Disclosures
The financial statements should disclose:
- The accounting policies adopted in measuring inventories, including the cost formula used; and
- The total carrying amount of inventories together with a classification appropriate to the enterprise.
Information about the carrying amounts held in different classifications of inventories and the extent of the changes in these assets is useful to financial statement users. Common classifications of inventories are
- raw materials and components,
- work in progress,
- finished goods,
- Stock-in-trade (in respect of goods acquired for trading),
- stores and spares,
- loose tools, and
- Others (specify nature).
2.3 CASH FLOW STATEMENT (AS 3)
Introduction
This Standard is mandatory for the enterprises, which fall in the category of level I, at the end of the relevant accounting period. For all other enterprises though it is not compulsory but it is encouraged to prepare such statements. Where an enterprise was not covered by this statement during the previous year but qualifies in the current accounting year, they are not supposed to disclose the figures for the corresponding previous years. Whereas, if an enterprises qualifies under this statement to prepare the cash flow statements during the previous year but now disqualified, will continue to prepare cash flow statements for another two consecutive years.
Note:
Under Section 129 of the Companies Act, 2013, the financial statement, with respect to One Person Company, small company and dormant company, may not include the cash flow statement. As per the Amendment, under Chapter I, clause (40) of section 2, an exemption has been provided vide Notification dated 13th June, 2017 under Section 462 of the Companies Act 2013 to a startup private company besides one person company, small company and dormant company. As per the amendment, a startup private company is not required to include the cash flow statement in the financial statements.
Thus the financial statements, with respect to one person company, small company, dormant company and private company (if such a private company is a start-up), may not include the cash flow statement.
Objective
Cash flow Statement (CFS) is an additional information provided to the users of accounts in the form of an statement, which reflects the various sources from where cash was generated (inflow of cash) by an enterprise during the relevant accounting year and how these inflows were utilised (outflow of cash) by the enterprise. This helps the users of accounts:
- To identify the historical changes in the flow of cash & cash equivalents.
- To determine the future requirement of cash & cash equivalents.
- To assess the ability to generate cash & cash equivalents.
- To estimate the further requirement of generating cash & cash equivalents.
- To compare the operational efficiency of different enterprises.
- To study the insolvency and liquidity position of an enterprise.
- As an indicator of amount, timing and certainty of future cash flows.
- To check the accuracy of past assessments of future cash flows
- In examining the relationship between profitability and net cash flow and the impact of changing prices.
Meaning of the term cash and cash equivalents for cash flow statements
Cash and cash equivalents for the purpose of cash flow statement consists of the following:
- Cash in hand and deposits repayable on demand with any bank or other financial institutions and
- Cash equivalents, which are short term, highly liquid investments that are readily convertible into known amounts of cash and are subject to insignificant risk or change in value. A short-term investment is one, which is due for maturity within three months from the date of acquisition. Investments in shares are not normally taken as cash equivalent, because of uncertainties associated with them as to realisable value.
Note: For the purpose of cash flow statement, ‘cash and cash equivalent’ consists of at least three balance sheet items, viz. cash in hand; demand deposits with banks etc. and investments regarded as cash equivalents. For this reason, the AS 3 requires enterprises to give a break-up of opening and closing cash shown in their cash flow statements. This is presented as a note to cash flow statement.
Meaning of the term cash flow
Cash flows are inflows (i.e. receipts) and outflows (i.e. payments) of cash and cash equivalents. Any transaction, which does not result in cash flow, should not be reported in the cash flow statement. Movements within cash or cash equivalents are not cash flows because they do not change cash as defined by AS 3, which is sum of cash, bank and cash equivalents. For example, acquisitions of cash equivalent investments or cash deposited into bank are not cash flows.
It is important to note that a change in cash does not necessarily imply cash flow. For example suppose an enterprise has a bank balance of USD 10,000, stated in books at ` 4,90,000 using the rate of exchange ` 49/USD prevailing on date of receipt of dollars. If the closing rate of exchange is ` 50/USD, the bank balance will be restated at ` 5,00,000 on the balance sheet date. The increase is however not a cash flow because neither there is any cash inflow nor there is any cash outflow.
Types of cash flow
Cash flows for an enterprise occur in various ways, e.g. through operating income or expenses, by borrowing or repayment of borrowing or by acquisition or disposal of fixed assets. The implication of each type of cash flow is clearly different. Cash received on disposal of a useful fixed asset is likely to have adverse effect on future performance of the enterprise and it is completely different from cash received through operating income or cash received through borrowing. It may also be noted that implications of each cash flow types are interrelated. For example, borrowed cash used for meeting operating expenses is not same as borrowed cash used for acquisition of useful fixed assets.
For the aforesaid reasons, the standard identifies three types of cash flows, i.e. operating cash flows, investing cash flows and financing cash flows. Separate presentation of each type of cash flow in the cash flow statement improves usefulness of cash flow information.
The operating cash flows are cash flows generated by operating activities or by other activities that are not investing or financing activities. Operating activities are the principal revenue-producing activities of the enterprise. Examples include, cash purchase and sale of goods, collections from customers for goods, payment to suppliers of goods, payment of salaries, wages etc.
The investing cash flows are cash flows generated by investing activities. The investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. The examples of investing cash flows include cash flow arising from investing activities include: (a) receipts from disposals of fixed assets; (b) loan given to / recovered from other entities (other than loans by financial enterprises)(c) payments to acquire fixed assets (d) Interests and dividends earned (other than interests and dividends earned by financial institutions).
The financing cash flows are cash flows generated by financing activities. Financing activities are activities that result in changes in the size and composition of the owners’ capital (including preferences share capital in the case of company) and borrowings of the enterprise. Examples include issue of shares / debentures, redemption of debentures / preference shares, payment of dividends and payment of interests (other than interests paid by financial institutions).
Identifying type of cash flows
Classification of Cash Flows
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WZoztlaJoaFTo2VcoxOzpMI1oiUSiOA40+6DJW+53k38um57pLpuWq87Nww/4T5uRSpc00Moyw/z6KwIIN9IrNxeKGBFpxpiXFyv2p0DFzw+hsmPE1Wo0/Daih4IT5qX50Q8Qa2tX0r8+v14pgFPGskenuj7dPd78Sg8j2h/+arhXCVBKHTolBkWNIiS4vFcX/+89Mc3dcPqpJfaVJ+z7+3lYt5sEI0swBA3rXHbPczz8xRcd3e4mRLdhX5l5ctFNf9+i7W92m3Rjgo+7Cqf30dT8Sp4D2iUD6GTie/w2rJMRlms6fbp8R+E6fmuo+deEwlyYGhq5cNKsIV0TWwOVsFq3pIBv6Thp9vLdmr1535nD73+l3ct3p542DtVQM9CNvb9E0fCjIgH+NODbTsIKN9IuLdug8Zo7DtnpbccTWUjaMSNLje4L3s9EFoLjljeWBNHBbQMMFopRSUaCrt5XoPNRwMNZHRMQ4K+nLVaJUt4cUJ82TyIp5oBREkdLEgFVKdLvnwBF9PdHUajG0wVWv/Lxue6lGUtjlCjGKNKOg7WE45R8KnbAYZ6QQqKgs0CCDJhF0vuIzaaTxzPyCOgaAhhoYVMavSRkTCdJgg9eRQsdB4Fps3FmqRpqUOlE9hic2poeOm+6RaA4j9dCbmzUV64PBockEESHNNcKNdWb3iXdlh6q1xSbGqTHoJ31YnBoMHWPdjcE1oBPVbrnuHH9b0PkB15ZK5JLyKh2frT56TO/r1j3lGh0zBxhHJRz4AaSdj8g1I+1Phy+/rzVwPRkPZnx5ixxv2aYDej/bEvqQ+3OJDeNkYQsrdDHaemGF9oCxW1oeEs2SUkY5Y7wbguIdpq70jOqmBitc16im4C/WQDTGtWqIMQNStUFFaXmlVnU3BoVafC+gKppx51MZjLRvxHAyuE+nQorYFlYwOgJmfLsYp4LxNYz2xIyv0RGwMV/DMAzDiDBmfA3DMAwjwpjxNQzDMIwIY8bXMAzDMCKMGV/DMAzDiDBmfA3DMAwjwpjxNQzDMIwIY8bXMAzDMCKMGV/DMAzDiDBmfA3DMAwjwpjxNQzDMIwIY8bXMAzDMCKMGV/DMAzDiDBmfA3DMAwjwpjxNQzDMIwIY8bXMAzDMCKMGV/DMAzDiDBmfA3DMAwjwpjxNQzDMIwIY8bXMAzDMCJMt2OC97PRBdi+v9w99X6B95thdD1G9U92Z43P8n4zjJODGV/DMAzDiDBmfA0jQuwvLnf/emmJy0xNdKdPHORy0pO9vxiG0dWwMV/DiBDFZUfcY6+vcK99uFENsWEYXRczvoZhGIYRYcz4GoZhGEaEMeNrGIZhGBHGjK9hGIZhRBgzvoZhGIYRYcz4GoZhGEaEMeNrGIZhGBHGjK9hGIZhRBgzvoZhGIYRYcz4GoZhGEaE6fK9nT9cs929uTjflR2q9PYYRvtQdqjCLVhd4HrFx7ihuX1cSq847y+G0T4kJ8a6L1x3movqYXFWR6PLG9/fPfyue/rt1a6qusbbYxiG0TmIjurhHv7JTS4tOd7bY3QUurzx/el9r7sX3l/nfvTZC9yAvineXsNoewpLD7m/PbXAVVZVu5sumOQGZff2/mIYbc//3f+GW715r3vkJx91mb17eXuNjoIZX8/4/v0717ohuX28vYbR9uw9UOZ+dv+b7khFlbvj+tlu+IB07y+G0fZ8+TfPuCXrdkjka8a3I2IDAYZhGIYRYcz4GoZhGEaEMeNrGIZhGBHGjK9hGIZhRBgzvoZhGIYRYcz4GoZhGEaEMeNrGIZhGBHGjK9hGIZhRBgzvoZhGIYRYcz4GoZhGEaE6fLtJQ9XVLmq6qMuIS7a9ejezdtrGG3PUXnUjlRUy0/HXEx0lMib+b5G+3HoSJWrrjnqEuOjXfdupts6GrXGt+Zol7bBXRoezEg+m0gchsjoeiBm3SPs5Jpu67p05ICq1vh+7W8L3cadB3Wn0bX4/k0T3PjBkVth560Vu91vnljt/WZ0JaYMTXPf+ch477fIcMUPXvd+Mroa//7GGS4+Jsr7rWNheS/DMAzDiDBmfA3DMAwjwpjxNQzDMIwIY8bXMAzDMCJMq41vzx7d3egBKW768D5aTNG3d5z3FwMmDO7tLpyS4yYPSfP2GEbbERfdw502KsOdMyHLDchI8PYakSQ5vqc7fUymO2tcX5eV2jX0H/r+/Mk5bszAFG+P0VxaXO08RgzuJDEo6cmxLict3sX07KHTRw6UVbpdRYfctr3l7t1Ve1zJoSrvHV2TH94y0eX2SXC7Dxx237x3kbe3Y3EqVTufIUpuYl6ai4rq5n712Cpvb9clU5T99z86wfXo0c29sHCHe3zeVu8vHZOOXu0cJdfxgin93PB+Sd6e8GzaddA9MW+b/jwiN9l9+YpRrlu3bu7Btza5N5bt1v2dmT/dPsPFx0a5NduK3c8fXent7Xh0umpnPJ5PXTjMXTS1n5s9OtMNzurlcvrEu9z0BDduUKp44dnu2jMGus9cNNwliVfYWWEO2W3nDnWXTMv19pxIX1GOKYnR+q/ReobmJLlZEumdLnLXFRjeL1lljH/DgbEg25SWFOOSEjrvsxYpmPNOVId8NbSR0fIh8MAJ6iP3IDG2a9wD9H2q6DWCL6NlNNv4YnivPm2A65+eqMbnnZV73Bf+Mr92+9uL693+0iOaipkmQvz5S0eIguicQ8tXzurvzp+S7S6cmuNmjEj39tZl3uq9bt32EjdvzV5vj9EaiC66Sq+eLDGql03PVRnjX34P5dCRavfeqr1u+aYDLl+iMaN10GwmOiqgr/YWH3GvL90VdvvTs2v1NXDgYIX7YO0+tyS/yG3fX+7t7dxwDdZsK3GLNxZ6e4zm0iyrOLp/io5f4u0cqaxxH//Ne+7PIoQF+8prtxcX7XRfvXuhGJ196kVOHtrHfeTMQd4ROhfJCdEuVrze+JgeLqGe1Ma/3tjkvv+vZe4fr2709hhG0+gpRiAxLkpljH/5PZTi8kr3h2fWuJ/9Z4V7f80+b6/RFmzafdDd+cL6sBuG2Wf7/kPut0+udr98bKVbvvmAt7dzwzX4wYPL3GPvdexhjo5Ms4zvxCG9Nb2Cd/j6sl3u4OEqd6SqxvtrAHqJlos3/uGG/Tr+S3TMOE8wvJ/92tZQf++mv182I9d9/LwhtX9rCP5Osdel03Ldx+YO0VQQ76vvbbS0C/w98BrSeDefneeG5yTVvodj8prE2Cg9j/MnZwfOJeS4/uvkfx7yd7mS7At8hrdbqK455irkGlXJv8Hwmtpjy+/+MflcnJXAcYIOFIL/ehwAvv/s0Rn6e/DGa7oS9V3T284d4m6cE/6a+u8J/M3bGQL7a+XH2xcMn0PdwzWzB7ibzh6swzC8vj784zF2fcs5efpejh18v/Tz5Hd/F//yu3+uPlRsVFYf1a3m6FFvbwD/+/vH5Zj90xNUxqYO66O/Hz/Sifjvp1jwo2cNdv36JNR+vr95h+6UHD0aeHbDbcFQNuPfg9C2qXofZQu+ByNzk/UejJJght/rg7/476fWgfcQ+AQfLxh26d+8Y/r3j/ddf8ZA/bkhnQK8h6HCK2b2d2eN71t7vNB3VYmer5TrgH4LJtw5kEngHC6dnhs4VgOn4J8zzwTPxsS83vp78NbYdzhVaHLBFRfw85eNVCNXWHrEffHOBWpkG+Jb148Vw9tHhfPmX7zjDku0DBRqffHykW5n0WH38FubVRGcObavevdAL1bSGb9/ao0a+FB6xfV0n75wmB47JlqsHt9A7gcpOIogXlq80x2qqNaHx+cvX5jpUsVQvSx/27znoPvk+cNcghhZPuuH/17mNu8uc1+QcxrdP9nFRkfpOXPMY6LPtu4tc4+8s0UcikJ1Lj570XB37qSAYQ6Fz/zLc+vcK0t26u8/umWiGz0g1eXvKpVr/KHug7PHZ6lA7i+tcPe+slF/Z6wpNrqH/r38cLV7c8Vu98Ab+e5wRd2HnfO+7byhmtbvFduz9lxDH8gXF+1w97+ar9eiIU6lgqtPXjDMnTcx20X37H5CIc2ccX3dJ84fKvJZoZkGZIrhgNprKvLBZ//z9U1yTQPXBIWA0UyQ6/iQyOKj727R/cGcOTZTHbW0pFgtmmMYAbjcAzIS3afknIZm93JRRKbcCvkDQy9EQxTm+HIPOIyMWWOke/eKCSg1+b/KqqNu4fr97lePr1KH6pvXjnEjRTmHAxn8yM/e1gVBcIZ/fOsklYnH3t1a5/y/fcM4N0WetcX5hXI98t2XrxzlBjBc1KObyukeid64TjjKwUoUORrUN1GV3zBxUmPkWvvfK1jEOOd7Xt7gXhI5ayodveCK7/qDmyeqc86QUVOKiSi4+sa1YzUzca9cj9eW7vL+4twvPjnFDclKUrlD96A7GC9Fd6B7dhYeUn2xtqCkjuFmqA69eJM4PRkpYnDlnnEPMF5kHReIrNz5/Lo6Ovg80Um3iCO+t/iwnMdGHSKcOixNx6Q5crno0teX7XYPvinyHySTPozhfvO6cVo1HyPPDHoFOSGjybOxaGORyh78+XMztI4FnfiTh5frPrj29IHuqtMGuG2iM+98fr2cT54W5/J9+Hol5ZXu+YXb3VMfFJzgxCSKXv+vi4eLLkrVTKKqtRCZA6Ltf76W7/3WMJ2i4AqDOUQ8ei4EaZZgw1Yfew4c0YeaC09xlg82C+FDYXxclCXTJIrKKnTMig2hxNtGWVCsFAyFJV+/ZrQ7TSK9avH0SfOgXNaJ8HKj8NC/KE5Cdsj4WE8RXgR4sjz8KHAEfV/JEVcmAsnPOApjB6aoUK7aGjgmYxrloqQH9e3lrpdoFAULvI/zRJCA8yUNxb7Ne8pc2ZHjDoMqZPm+oSlDHiI2HA4cEQzprgOH9RgYj9iYHu5suS7XiTCTdgzmYxLJMa0hWq6rf67rtpfWPogYFh4YzjPUE+/M+F4zztkXRAami+Glyrz2mopCOUucnBskCvCvKfer9FCVFi5NGnKiA4LTmdU7Xg0iKV4Mns/AzET3bZEblG9RWaVbuqlI78W2fWX6+h/cNNHdEDTkwmdMG9FHHUfOkbQmr1+26YA6mUM8+UKedohS5h76ToJ/T/kuW/eWq2IC9BLH9Z+pYJB5XkC09NPbJum/W0QpbpPj4JD1TY1VZyU0AqNwi3McOzDVHZRr4z9jOwrLa400ss/5lx4KPANdGeQuSq5f+HsQeO7zRHfiDBFVbhGZY2wY40M24Q55/vuLwQt+J7oGvZAs+g8DjYwE7sEh1adEwuiBYLiH3PIkka2vXDVKdd3OwoD8Fx2scHFihOZOzHJXi7OJQQ4GQ/rrT08TZytJI/j14mCu3FIsOqRCotAENeqDxSHzUX0mn4XsBcP35xIg/9/96Hg3QpwY5JXghueH73/pjFx3wWRxoEN0It+XaXN4Cnw233ejBC04G4B+49rxLHcGenxP4Ae8sqKD9T9II3NTNAXADVwhCh8vCCXREHni8Y2USBIBZOoRBQmQnRavEQmGlL8tE6X1W4mEnnx/m55Hpnh6GDwML0Z+5dZifR9Q+YlHyA3B0/+reH9vr9zjlsqxo0WgqLjOFMPLTdqBk+BpKVLaKDyM3R6JuJ9fuEOLBjaKYObvKpMIItZt3VOuUfN9Eg1wTCICRIvohnNdmn/AFchDs0YMPZEt+/CQUUQPvrFZz4XzxznxmStRWh+JmHjNix8ejxBITXI9EdJq+Y4frN3rfiFe9nPiFRaJcFHQRvVkTFQPVZb+GBORznWnD1IhxoP81eOrA99friGe4wAxCFvlu//xmbXquYemhcKBIY9kNTaZBApUWgJOIIoMRwpvPBhkhr9zTZHN+fIZv3hslXtuwXZ9YJEN7gWKh3u0RyIEriuynSNKMFGu6dsr9tTJFGBgibSzRGY53vx1+2ujhu99dILuR7bxxP/95ma9F0S7XE8iFqaZvbtqrx6TyPnGOYM1pUbEcNcL6/XciIo4Pwzwii0HVPkR2azaVqyyx7FWy89/fHat+887W1TGfLnmniNjPEfI5aqgZ4VMAO9NTYzRZ/tpeb5+//QaPTaOKueBDPMYr5b38bk416RFr5g1QJ03vtf9svG9tsjzQbU513fBun3uhw8uryPrTYFn/4yxfb3fIkOonDQExgQHDTlh2AxjxzUK3vj+/M0Hp4aMIMaP5xBj53PBlByNKHuJbO0RR5D7h55AFyKHBAlkQHDqlomT4ztVTONh/wdr9rr/iJ57WiJF7gFGDPnnb71Elz0zf3vgDcKQ7CStwladIs89RZ4/e3SF6J2dWhTmy3+06JQCcRD3yv0F9OyXJNBB5xw8XCnXa4tG428s3x2U5enmVsj5YcQBfUpEiXP7ljwzPmPEYUN+UuQccC74208fWeHeXL5LA51+3jngQPBd/Ovop5n5/o/P26b6i++LXHJ9cYDX7ygRHblKrlPAjjQFHI1wtRIdgSafVcCjCXg5m+SihY4vhQNv/ZhnoPvIBQyFC02qjbQr6VcfUmTcFCKV/qJ8UB7AgztIlCEXc5EoL4y1T6EIxSuilFBSNB4gck4OM/Viv3hyCDPvXbSxUBUZShhFyEPB3GQfIiIeJv6OsCAgcRKRtiU8JG+KkN/3Sn6tUp8v14TzIu3Dg4Tw+cwRxeVnA/7+8vEiLpQ3TgznjIH2U/hdEb2m8tDjRPmGdIEYzZcX+de0p1zTgEzBhp0B75pU17kSGQSDA4SBxTC9J86Mr3xwulBmvA8lgUHzWb+jVJRigXr6KN25EwLHRDnrUIecw4GygLH1QVFSnNcecO4YIFJ9gKy8tnSnnifPIN+DND6wxjBZKp53HNh35Tv78GxhWHj2SUd3dog+GYoK3UiNhg7xNAaygHP2qpeS3iUBwEsijwWe8zJIDGpw9gGHDmf8UdFVZDx81hQUa7YLCIQYww8F+Sf1fZ/oVYYGkPkPxFl6bcku/TlF5B9H0Gfq0D6iVwNZTZwCnHofhiIprrr/tY21xropMCZMIIFuhwo5D54fKvOROZ4rDLQPMtdTZLBCZBUHxQfnh+CL55gsgQ6BdBJa9E0YW+UCNodwUTKeERFAcOUg8FqiIwQ8Oy1Ooo+AgE3KS9NoAhivIi0WvGGUfIWWmRJ3QmqFaIHjMj2qqWhhgQgEDM8Vrz++bhq8tVCwRkQVrIjxgomAjlQGIpHghxIlWd9jzz1h4/V4ql0V5IrIDEfEh/u4XK9pjV6b4GuKwsEYIqET8o6nnvHsB4pSQllhsIIjYt9Aoej4vFBZRGaqqgMyT0QO3Nd9IrekKInQL56WW8exai+QLRy8YFD+KHUMKd8jWFpCn5tgeIb4Vryns0MmLU0izNAt3JSvxkB+QrM96KLdch/Qd8hEU0H/AmlbsmehHKmq1s8KHg/GCK8Uo31E/u0mnxV8/3C+/PQ4DkE4iFL9YbamQJ0KWSR/jBjK5HyIpCura1S3B+soZK6+K4DDwKZy2onErkXGl3aSRIKNwaC9f4FRbqEEjEVAQQXDA+7faG6SLyi94o9Pt2CMlDGP0G2iVziEYAYrWOCjfEMaDgSZKj+Ow1gY2+Uz+rdrSlYFy/s5GPYjpKHwsGJIgDFhHyJkojFSUTycwWOTXQ3fQIQSuKYnXhfG3xi/ZIgDRURtAxAdUyyC/FEAyDCGT1pSwAkjy0LNQqgcsvXuFXiNX/BF2o0UM5kjjO7FU3O06I4ilfGDUtvNoNU3PIQchf6Na7Tdi7RwdEkh+uBEDJDrw3kGp107Kxicv7+84YTtnpc3inyFv6b1UV+NDM+4P4QQCqnls8f31dkPHz8voI/YJorj1hAkJcMdks8Jp1NIi6MrybyR3WgL6vtOyFs43cQzyFuoU6Ag0YfnhHQ6jjBOZH2yfCrSZOPLjfEVF+ONTfFAestN1So9IbgCsKUwVuErKIw/3lrodvBwtaZsSO/gbTaVS6b1c7ecgyIc4C6a0k8rZdkwyIyrdRQwAr6g8lB++qJhWmR2myjxM8ZmqrPyzqo9dVJVRuMwDEEEi6GkTy8kxUe7funxGvGSoiV16FNbQSniGE4O2Sg4RBb9CmSenyWbirQRzQsLt4vxO+amD0/X6lCq1xvqlBYpUJqkmnGWSfPdOneITtViPI5/B2T20hTiA683rdr0VIaq4VeX7Dphe2MZ6VvvRe0EdS9c84/MGewul4CAoQtfJzFu2pZoNk3kODizE2kYdmF4Dx2PPmMGATMC0GtThvURuWT2BmPXncfpa7LxZUzVr+JFMJoy5pGREqfplAox3IwftRZStL7n85fn1upUjvo25iE3VZiY/kAakeIaqjt/8O+lWj7PxpjFDjF2HQUqYvGISRcS3Z87MVsdB6oEicIo4HlWtuA0ttE4RDkUGCHXFGAxNkv6mGEGhkX8sV6fMnHyAGUQTv6Ct+DGC6S9KYxiLO//Hlnunp5foJkKCquuOq1/reE/WfD9R/VPVueCeg0yARQN8XzQRL/scKX7zROrdFjEaB+QPa45ESD34YUPt7sfPRTQR2yMm7Yl6GecCaqkTxZkWHB2SVNTGMtUToZlpg1LVyP1sPbM3qU2oLPQZOO7YUeJKiiMH57XrJHHUwPhoILWbzZAqXlzILql+hS42P7YBZO6fePL6iGkCuvbgsc7GoOpFqmeQfvev5bpAD/z7tgYl/ELoToCVDNSgMa9+M4/lrin3i9w76/dp/Olv/63DzXKKu4CKcH2YG1Bqf5Lr2ScGoZXUEqLNxZppWUwvmNHdSzKMpwM+ls4iKKZHvboO1vcd+5frFEWQweNPVftDcZ35oh0jTReE2XHfGwKGYlM/u+RFXKuS7TYsb0jv64M2Zdxg3o7UrB0LcNRIx3s66Si0qYXPjWF8gqM7zEd0quvTW57w+fiaOCY/uDfy9xz4pS+LzJHmp+59S98uKNZOv1UoMnGl1STzmGViIqU2tWz+3t/OREWV7hQPGXSzngyPxEPPxxcbNpVhi6FhvHtlxav76W6kpQfED3z+XD6mLabrkBamQj9kBhZSueDiYuOUk+sIVBYVOpFgiRR0FwfpiIUSET+yNub3V3Pr9dKVioDKWowWsa9r2zQ8SgyCLNGpevcS7I9e0sOq/wHQ2U5IMMUT7UU7hfFT34HtPqqOVGM/pBLuyIfkSLOHZ+ljkd+ofvn6/kqYxRHcq6dadytI8K1Z2iPYr7i8ooTjE56StvWoOAg+kOKzB8OBxkZmoO0F8gcsofjQUOiByWYQOaY9YFe60gBUFvRLIvxrHgjTL3BKDLv6t6vzNYxIYTF35gj9/lLR2p6lGKreeK5+Sm6UOTPOi/sy1eOdv3kxhIlcwy6QmFcqFbd4kXbQFUqKTwEhS4o37purL6e9/nvZQyNjk2kDJsKY8MUn5B2oQDGP97Q7CRtAkLqLRzMfwRK/gdmBBaaGJaTFLb8v61gDi9jk0x7evK7Z7t7vzzb/eH26dpx5s47Zrr/+/hknWbVlGEBoy6khBlPp56AOY84XUyvKNh34lxWPPHNorRQFtq44LQBJ8ji9WcMcr/85JTaKk6myvE7cw+DX3uDvC7NK87CuPkwXszzA7yXyJj3kVXife0BERCNDRjSuHhaP/fIt850d90xS2Xszi/MdH/5/Ez3vx8dr383EWsfMLoMgeBw8SyT7fJlhbHQ+gxkSyGzQUcqnC0a0zCVCjljo4vg7z47zX1S9CAdAtuLjTtLdZgD/fnYd85y93zpNJW5v3x+hvuryB1d3LApnUmvNTtcIw1FmhNPhPmSrOzDxfI3upQwh+vQkRr33uo9WlwSXG4eDOXvGFgUy28/M00u+Cz30DfPFGPHZO8qzfHTIjEYJn9TdIQBniaG9sFvnOnu/uIs3e7/2unum9eN0arf+iKIcOmyhyV6pDECRv6yGf3dXXKzf/Ppqe57YsSJ3um+BaHv5XeiclKPjFHw+azfS2ORUMJ9LtS3vz6eWVCg3byoniT1eaS6RjMRGAqU89CsJO2k89WrR+t96GxgHJpEM6+rD/OBeTNGFRmjsUB9FaDfum+xGmuiX4pEuP++LCLH9NPFSfVBbXCPaLThv/bvXz7NXXM6jQDw+A+6u+V5CYbCJ8acGXv+9nXj3H1fna3du1CMTaYZ1wLF/8Drm7QhBM8DU0ZoAkM2ABmjgnvC4DT37/8+Q5u9dEaa+0wGE+6t7GvOIakvoNcBzzdT3f772jHud6If7xLnGj1DJzz/HFtxqnWgQJWhEGzbeZNy3L/k/hJc0fmvX1qC21d6RDODodT7+c08MeahM8TH90LmKsVm4OAhc1Rj00XuZ7dNcbdfMlyfzc5AkztcBcM4BE3eub6BeZOBuZX8TLMMmhZQFUgPznCFPxhbcvzyTOvrKGhiHUzm1WGoiSjojELqIRx0DEIJ8PnaNlIUEf8hrKSmMc50vAr+bLxH0jecW7hikUNyw/E04+Qc+Jfoh+49dJYh4saQbRBDiyLmewKVoTQJoRQeA4jgIMAL1gXawMGo3MC4IVFM8Dw/SuiZwsT1opNW6Dgt0fSwnGSd0kGXF/94Hz0rTwsxcH5osvG7JwMdrkoOMYZYIp91TM41VlNEXKemTAk5lTpcEfHTuAKn7SWR2WBo5MIcTK4p45Kh352HlvZ53CM6QYXrzsSY08gBKdpbm2tOIxY6jIUDQ8WzQGEhwkgr0YBR7KYFinRPm79un8hbsPEOyCtRDC0ueTVV0cgVnYBCU7qcA/c2KzU+0JNZ/ky7QZ4b5I/pfLTwK5HrwXeiFsAHJ7R7N5FjeX24Ih1kJCUhRqev8T2pr0Duv3bVGO2UxkLpLJ3395c2qGNQIM8pKUquM8Mf1F1QMNYcePY7cocr7gsdpIiw8uW70taxMTAQ9MLmGSYz5z+rQJEacoJeQleEwvQtnDemsS1cX6j3FHCucXqY/4oRwvlBfyEnjL1zXFqaBmY/BD4POWR6GC0hF4pOKSmvq3tpIoOu4jyRFeTIB7lBX/JZDL2gAzkVsoLoSxqE5Af1/kef0kSJ7oDoWh9fpvZI5M4zHpouxvlkmJHng+MS4cPtEm0zx55nl6Yef3pmrX4HPh+9SxV076RozULSBCR0GKg+OnKHqyYvrFAfKDRaqwGKg4cU5doQVBd/6YpRmpZmSUI6n2iLvzRWTOpWuyhBY/CAsJoPAorQUthF+qI1kOahmhhBbKqBoOBm3MBUNZik7DC07QHn9Q3xgukuRNu5n/3nxKbvGOZbzs7ToqGv3/OhCm5jnEoLK3RUcKYo0MIJYwgDpR1ubrsPlfUMa4C/AlhDoLDoQsT80vlr97db1Scd5H75qalagU3xnt8VK5hPXzBM17DGGNz0i3e8vU2joy+s0NHAmA4XJxw9uyS/sE4nwPYCfUbhH/qcXuBkBduTDHl2fvyxQO/xV0X301oyFGqDrjtjkEbBt/7q3SY3/OgUCyvUB1EgxpKN6T2NGd76WFNQrKmPphpewOAS9fEe5hG31vACEQDHa05khhIiFc/3by/DC0Q4GGCiJbzpcOAhM28P77W+if1G24MHTxcpZId/GzK8QCTEa9makp3AsWSVKzJC7TndAqVLZI7k+FFYKES9RPB0SzLaF4YcmLePnETC8AL6jM9Dn7W34QUcf99AhmZ+fKgBIsvpt8vsDHTMeNwIC9XmPIAIH+PKFMTQPJ9KRP5lLibKk7Qsrw1ditAwGoOCSlKF9DCfOixd17RmSUVkjE5eNNRH9pBBhkMMo7UwXOavjkWhLFkVmokgc6wpjJ6j8Ivof92OEk3HdwZaNObbWvwxX1LMjINYN6amwTQr0i0U8TC2yZQu5ijTmpDxEgSUsWkyAM9/uEOHAOqLkIM5lcZ8jfaFsTiyJlTss40ZkOpGi0JExiaLfJE25u9LNhZpV7CmRO3BdPQxXyPyUK+AXmMRHYbLmAHDEA4yNzEvTWUuUSLfNQWBBUsY425q8Nupx3xbAmNdl8/MVcPAlA1/2SqjaVBIg5FlfDd4rd+dRYe0kIIUKAUcTU1P2pivEQxFNyg/iltw7hjH9mHeL5XQrBOLvDUXG/M16gOji16jbz9LqfpQ5EdAwWI66DW/t31T6MhjvifF+FIgxcA5Y0pU5FEpbTQfijGCp5xQsd3UQoRgzPga4fCf027HRUyHPYh8W4oZX6MhyIZSgNU9KFil5W9Lmwd16oKrloCxpZMUxQRmeFsO14+mDP7WEsNrGPXhP6fBMtYaw2sYjUEsyAILwTLXWbv2WcGVYRiGYUQYM76GYRiGEWHM+BqGYRhGhDHjaxiGYRgRptMZX5bios8q7fiYMtEamNTNIue03EuMa37FHFV79FJlxSajcxJYASnBDe7by6Vo56fWgawgM8hOc0FGkVVkNngKmtF5YIZDW+mUlMRolVvkN3jWRFPJ7ZOgfbA74wIukaDNjS8PPl1Jzh6fpU0gIj3BeWJeb3f7xSN06S0EtTWwpvBnLhrmPnvxcDe6f4q3t+lcOiPXfeGyEe62c4d6e4y2hk5MNAlB3lhOMi3CioCVvT594TBdbWX68D7e3pbzifOHuc9fOkK7+jSX0QNS3X+J7HM+7bn2aldm8tA0lTU2jGCkuWJmf13Vqi10ymmjMtznRNZYLpDFIZrLJy8YqsvHnjcp29tjNIc2tYw0xmaJwTsuG+XuuHyku+nsPO1M0pbQfmz26EyNOMLRt3e8G5qTpAs1tHZ+V6/4aG0yQFMQVgoKhfOYOqx+hUszDJwRnBCj7cFbZ21TlBHyhjJgFam2hM5f3Gc6ioWDCJPmAIMlAqB7U2vBeURm/EUXgkEWOZf6olqiZVZtogd4YguUqdEwrDX78fOGqqyxYQjbGu4vBr4+WFqPrF5b6BSaqBC5jmJBkJAgidWHOBci4/qgNwALhLAyk9F82tT4ciO4kay8QusO0hKBZc2an9IIB4Jy7ekD3cfm5rmZI9K9vXXZV3xYl8di6cDQ5ayaS9mRKl0ViD7J/pq+PpOGpOl5sDYrSjEcNCWnFdraAuvg1R7ggJ07MVsn5tOwhbTvcDE+KI62gLQcXj33+fzJOdpwIhSWNqNDGwtq0PmptdChjCXpWHghGJ6tq8Sx5VyIWMI9Uyy/Rjeg/F2lrlxk12hbZo5Md2m9YmoXLMEYk+ZvK2hAwv39yJmDJXg4cU1wYFk/ujyxEE1rYUlBWr2yJnlw1yiG2+gVz7lcOj23XseT5Q1Zz7q+JTeNhmkz48tYKwKDgtpVeFgbZZMSpAUia2S2BYxzZKfF6Xqi4RasB9bevevF9e7vL28QQxxYK7KlIOR/e2mD+5scb/W2ugaU78p5ZKbGincY/gGkD+mdz69z97260dtjtCVkQfqJg8c6zvQHx3vH2cuuR1k0lySJHolouc/c46T4E40va+0iI3e9sN4tCLNea3NBbpGZ5xZu9/YE4DvlyHflXIh+wvmzq0QZ3i3ncc/LG7X9o9F2IGekmVkxbC3rZss+nLOpbTDU4EO2jvtLf+P6jPpTH2xzfxX5YLH91jJvzT531/Pr3b0iL2WHjzeyoLPZsOyA3PeXKDtc1g9Y5/lOeT/LABrNp82ML2NtRIAsav/2yt26KDnLQ5ECa6rtZYFmIozWQKN3FgHHm2vt0msodaIavktLukcRwbBgNAscNAQe9NwJWeptNpXTRmdo1NeVOX1MYC1nos4XP9yhHZlQXKkSnTQF0m6MF7NMY0uh4xPZEaKAtljyDVlBZoIXZG8qyCiyiswiu/WBMiVdzypFDBU1BWQUeWurrMKpBhmV7N7xrrr6mPvX65t0kZOoHt30ujQFij/J1k3Ka10bVzJpTdEpTWF/yRF12MgSVjejX7LPRjmHlVsPaBeqhpg2rI9mkBhSaQoMF1I31NmH69qstzMX6mvXjHE1Ncc0UmSsjPFfLuTvn1qja5HWB6kNilVQnNFRPXQt1JKyqtp1LBlbuHxGro6F4W0y1sdi9wcOVmqKe9OuMve7pwK9glmG6pJp/VyFKEUiCKJXxmkw7Bz30Xe3qvCGcvVpAzSdRyrzjr/O132kuW87b4h8Xnf3xLytbsG6/e4SOdcz5TMo5kIRBfpTV7qDh6r15+clYmGFKOC94wb21pVifvTgMt0XDAv342zgXXKduBX0ukZ5/unZExeUhutOH6hjQhkpcXodDsixOf7ry3a7d+V6tYRTtbfz3V+cpalmjsd6zhTGUbn50qKd7uG3t+j9DgcO4ZVyvymoo0KY9UvZMFxEnuyj8InXkckhDce61Th2GFsU1TfuXaQ/k4Zk/C9O7h8RAPee5dBQNmR+nl+wXdepDsWXaQzh759eo43jgb7HHHPZ5iJ33ysbNcODbA70ZB/5RPEXybnw5JI6/Nl/Vuh7aUh/5awB8gwedX+X94auxYqT8ZEzB+m4MLKLT0w/cI6BvBWJHIUyfnCqu3LmAE098h157solSlqyqcg9+OYm71VN51Tt7XzL3Dx38dRcNVjf/sdir8AuXVsh/kH028oGllekKGlgZoIEKLG1+oLs4NPzC/RZRw7QWzzTZBB5TbHcX6JRfiaDhnwDdQ2sNLWv9Ij78YPLVVZuPXeIyj3yy2u5n8GgJ3g2WJQf3Xe36Ge4cGo/d7Y4n+XiqPE8cl7/RXGpHL93r2jVSZUi45wL8l9z9Kj75WOrah3D/7lxvEsVOVq4Yb/IwokrR6H/MbyZYguQW56X/XLefBdfR4by1atG63dB1ll4h3NiLWsi/tChmKbQ6Xs7c6EQnl6xPcULOuT2ioA+s0CEQDwiUs7nNlAN99GzBrsbRCGwigqKiBuEkR0zKEX3Y0jjRYlRzEJ07ZfEU52H0eK1wZWdKGOWpqIogagIUBi8dpgIH6nKcIwV52Fg30SXnHi8UEWnGqUHjkUKElISemrE5EcAjL2lJsbo8RmX42cfHJDAOSZ4e44za2S6VqWijFh/F4WOsPF6vL5ffnKKGz+orkFEAVw+s79+Dww116q3XBNd9q2eNHxnhWpg5IXsxtrtpZrpeGP5bh3/5R5npISPZknZ4iROleuO3CCfRH+kFFlH9OtXj9F7minOFQYHGQD+5XfuD6loP5lDqhsZ5B77ETSKip8pVpkxMkP3hUIamUxRn+QYjaB8OA6fkeUt8RgXHSWfG68pQBQYUEyFguK1yKIPMhp4f6K8r25RFs/Lt64bK7KVpcfDcCNvnOfEIb3drz419YSsE9cRwzFODHCCvB95S4iNkmvVS9f47SowxDS6f6rok+6a4cAg/fbJgPOYHB/tpoiBqY+ffXyyZrTyspLkHkS5aLmHAbkIPP9EzimiM7iPGF5A/rgvx3XK8WxDVmq83nucMaiRG4mB5nUEQOGK/ngmWG4Ueef++aSJgQ3op8RaGeRZYHjPN1hE7AQavI7CKtLuPpwD+3EaQvnE+UPdNbMHyvOW4nrIsZGdQKYg2d0mzsIXLx/lckLO9eefmKLDlP3k+yGb3eSjsuQ1BBsY8M5GmxjfRDG6KBI8oyUbizQNV1l1VJuycxEZv5D7fwIXTMnRCAGBYEz1pl+84z7x2/fcjT972y3eUKjCjhC+v2af++wf3hfvbJV6TkCEiUfL9t/3fKj7giH97X/kf97Z4g5JZMPxBogHGgqCSXEYQr8s/3hUrO/3D+L9+8Drm9wN//eWHhNI7xHp++fy8NvHPUD/DPxD+KDUbjpniAoUKZ//d99i9/HfvKff/V9vbFLFyMM0R4ywz+mjM91posi5Vni3n/n9+/r62//4gUS9u3RNzK4E60FzYRnXJ+JkiINMCI4WCiSct4vxZBoP8xJZnuwnDy93N4vMXfuTN3Vt2iqR2X7p8a5UruW35Z7c8Zf5urg8LJdI9It/XVB7n1HAtYTc4Pnr9rnNuw9qYQ7KNVT2UTpkYjDoePVEkj61L/V+WLyx0H3uTx+4n0t066f3XpGo4eofvaHn8fk/f6D7FO89oZ/Hr9++fpzOAqAW456X1rvbfv2uyg/PFMfFaaWY0X8rjiNroXItV2wpdt+9f4m+/mO/elejHJ7troKuM5sa6yrEqULvHJZn/nBFjV43jFF2PYaBKA6njhV6Xlu6013z4zfdzb98x/2PXEuiOIIW5PQfr2501//0LffYu1v1fSwkcNfz62pljWxdLdygoPtLVPq6RJIMuSDXRMKhnC86FgOODkQuQwkWlx/8e5m7Ve7xe14WjfQ25+ufC8WsjXHdGQN1Kha66v01e92tvwzI2lfuWqhZKrKbZGlw4nxuPidPf+c5pn6C13/81++5H8n5LM0vUoe2s9Fq48uDjseWLjceQWAtWR/SXpXVNS5ebsKtYmyCwSCjQIkgd+wvd39+dq2m0wCD9qOHlrsvy80KlyJuCSu2HtAoh0iWdG8wjOfwEKAsfy3KqD0hckehEVkxfoOxDU6nYNTfFcEnyhkqEZYf/RIdx4iyxjC8Kg+yX52IsaEAoystGI7RwlnifjHu5EP6nZWeUIgXTSUyPq6IcLwYs6RwBgP0zPxtOozggwK88edv15sOay6bRElRbc+zccm0XG9vAKJYIh2yF88tKHAFIv/tCc/f0Jxe+lwxjENa3ueDtfvk9x36N67XhVMC84uJ6DHIKL1lovyoivX5z7tb3PceWOr91rkhWuO6EGBsk/sUXEdCbQkO+2AxGtQOBINuw8nmeWe2wx+fOT6MhE776t0L3W+fWK1p69bCknsUHJLpY0w5NKL0i8JIFz/1QYH+3F4QKaNj0aek4n/31BrvL4Hn8ylxcilYwzBPHZauTh6kJ8WKE9BNZwy8ufz4ECVj0ujkZZ4T3JlotfHlIl42I1ce1h5qTJjq4EM0USTRCIwZWHc6DulSLjhQoVzqGd5gMOT8rS34QKJnvCqMWF6Qx0V6jtQJypnzb29I+Z0zMUsfSlL0RFB4q8HbM/MDla6k+qjuBrxtsgkoc8YAg9ONXQ2+P/eRa8d99VkpSu3DDfs1DUeXs+Dol3F7xvCBiGVDPfUNzy2oW2XcUlaL4sFRguC54Chz0ngMoTBuy1hze/PJ84epM0e0hpIOlbf3Vu1VJw5IywPDIJwbDh8pUlKrXbFrFhXIpD1JgeKEYOh8mMXAdSKlH/o8krlCp4A/XhsKRrixYqWmQC3Cuu2lKve5osv84Q/g3JB7zjMS2YqZIzM0w0JQtlYMJ01ogmWNZ4JsDpCJ8uej4xBz/hjjq+T55rWdnVYb357yUA+Rm0vagxRq6JwvHnYuKkYnuCUaihHDjUFcHCLU7QEePsZcoyZ5UPhswDvtL54a4yKkC9sbPEPGiYDol2ILiiiCN8bBAUXtj1uT/qE4g0hk9qhM97WrRmv1oI4ZeePPXQUyFUQcOC+L8wMPsg/OHrIUGIdPVCcHyHpg8EQU1cliaKQ9WV1QrBkN5Bvl5ytExqkn56Vp6o3M0L6S1ldINwbT4QDZp6gwVN7Y/BqGBK+NKtdw0YZCLejj/OmCdN7kbB1eQm67CsgMzUswGgxBBK8ty71FlriX6LZgo0eat4foRoxefca3rSgur9RhEe4Z8oVR85tmMIsCA0wWJhLRI+PayBmQcmd8N1TWZo8O1EHgzPljzfPX7VdbwfhwQCcO0zFsxqMpXOyMtMr44t3gKSN0GFjSqRQLBW/+xeWGUInpgxEiPYgxQUDbm6qaY5rOQBkPyuxV2xhjgHioRJM01Hi2jaKehuDzY6MDlz09OU4LEkI3CnrwZqla9J0Z/iWTwJgTBW0UT3z3xgnui1eM0iKsrhIJM1yBI4fsUVkfKm9cB9GJep0vnU6xXsCY8HocruqjR0URtX+0CVTr45TyuUzrAWQNmWM4hiidJgXtje9o8gyGkzc2nkNkbvmmwDAPRuaN5bvc4+9tVaePtCstDf/7mjE6PkdXr84O94riKNL21dVH9TsHyxodoLQwSGQLQxPcmYrKcGTwYNB4fnuCE0B6G71KDYsfOY73pvcwHENBYnsTjUGV7w3osXCyRoEZsrZxV6nO7gCyANTTvLU88MwwJvz/bhinVdpnjcvqlAFGq4wv0cflM/prVIGSo6qPKrbgjZQbr2Ojis0Hr5EN48zf2hsMPIP9pN4oo6disLcIAekhUs9bJUqJhBPA1CiMBuBJM12jvo3pMn6KBoh+738t3/3rjXwtwti2r0yjkIum5mhZf2aYqsPOxtyguaakt0Lljep4vzqUphR40opc8qrqYyprftVwezNv9d7a6TsUWKEYkTfGENlPgVgkwPEEothwcha8MaXDBwWJQ0ozBWoRkFe+w2lidIiEMTidGRw5ZiMgM4zTM/siWNaYluMXDRFdBqdK0SWM6XO9IkGgp0CxVhWTqWBYhmicITXOI3TaWXuBTsf5hWcXFISVMX/7zztbNXvlgzNK7c9Db23R2otiMcxk9q6ZPUBn0/hOZGeh1ZKBgDL2hpG495WNYTfmn2FfSd+ghID3MIZJWpXUQiTGk/hMiluIAPDKZo5K16kZRO14hbQKbG/wlA9JlAGki+av3a+CFm4LNrzBvLtqrxZYMQ8UI8w1JH1eX9evzgQpNRw2IsZwssb2zso9Ol5JX3EqxAEFxD6iEeSQLE0kyN8VKFSiCIbIiI1zWFtQ6vLDVJ62B6UiZ4D8M6sgnKz5Wzgoant83lZx/ALXl+psnIizJfrrzKDsSTsz15SitFA5Y8NBJuokzUs/bgr6gPnT+PIcg/m1kYAWuDhMVFEzPWrO2L46/ZOsBoV2kYDP8otB6bLGHPdwcsYWLuvDe1/4cLsWot73yga3cP1+zaz6rT07E60yvhRaIVxUKb+1Yo9WsoXb7hHPGY+I5gV4MIBAIygwaUhv9dRC4WIz/zccLfEoGRPR8RfxzEgnMaeMsUHOg9RaSyJfKvSaE0kRefs9gHlY/YKqlkAxmp9KYtyJ1GBnhgn7KDciESqVw8ka2wNeBbnYW3fB1JxAilrkz68qplNRfZ2J/PRwKBRsMWWkuXA+OFw8JxwbuWP8bcueg9qLuSX443lNxW+ewzPGs9ZSmGaCEvfT9mm9Ou/YL0aX4iEcW4Z8MBahcsb2+HtbdCiIyvshOb3kmfaK+iQSraoOONlzJ4aXKYbswq28Rq4mqgX6jbTzmoJABTYNQCbh6ImjSqEV8+BbAo4iW1OhCYk/a2W2Ni1q+nuD4RhMMWVeNZBZiFQWIVK06tswR5eIgptbX5QGdO9hwQOMFMqHtAgPMnl+vPFh/ZI1teAPrCPwN501WMczgxtNLN98oLZ6eqAcBxg3bupKNnwW6Rf68ZKaZJI4n8k+jGJz8IsooqK66fgrEE2Fm+QeDOlGCrso4CBrEK5xOVkAKnqDl5WjSIGJ68GTzXkoLpoSaIzAg95QS8HOAONXePWBKTP1F7Hg3JCGw5miKcHUoX00q8E9I/qlsQUNJfzKXmAuJGNMFwQ1mmBsnaplIO2Y4Dk3FII0daiE6v+9IvsoQZwtvHgiFBrQNIdVErFyHKCQjAJB7j8Zj8Z4efEOfW9CTJSOn+kc6RCYl8nymT7IGU0gQl+LA+GPox8ob/9isZMF+oEsHZFYYAGB8DMhkCvmzvI8YyBG9k/RoGHemr16j3EAp8s1DF4BCR1IyvrWuYG5/j5MIQScK1+PMJQUqh/qA91C0dKRqmodVuuX5vUuEL3ZHFiUY8H6gD5niIdnDnBYg2cQhINpRDgB6Fqas9BRLRSyJuh3v+4Gbjp7sPuYXI9g+A5+5z2eW3/4pLPQ43sCP+DZ+YatKeBZnSeKiohiSX6hNuluCKZ+IHQoDIQEw4tXRPETFXqMB88Ylq7TGpgXidfWW246Eanfuo2UBoovR4SKTlPM150jyoRxl7dXBiaF01ifblV4oozx+tG1D4YNJcgxEHJS3zTGYDyVByUYvFKKKhBgokzmbvpQkHK2V0nIuCtz1miKgdBR9g9E+TxEnDet5IAUN8YB3U1Uz9/5HjNGZGhbQo5BAdXEPIo3jrn3Vu/V9+GFU21K9MfPvHauGAzGpFDEVIwzXseYT3NhjqI/3y4SMGeU6vPmkCeyw3hvhpwnzhLRBrJXHzhCGFecK+4zxU/cG9K/yFq6GOBx4tjRgeoCua5cUzqcEY2+6hl2IlamxOEAUnwzQpQP450YsBcX7fCyOT31vKj6R+mEazPIuBsyx9QTTnnRxv3ai5rjh0I2iWKdnUWHdHjBhyIUlBXHQvYniXycKfeN7mY0WQGGUpAb5Jj3+nPuSYES+XDuRHSsTU2fYRq3UKfButN0XOP5fOy9QEMHlP6NoiBZvQsDzGuZIke1NAtMMGTy68dXq2w3B+T9DJHdSNLcOfDUgHBdeLaKy6p03n1DY6ax0VF6f3mGCDDQWUTLyAaV+fyLjkLW6AxGJDxK7hu6kGEniqGAdpI4N2QoONY0T6eQKfGr83nuMcYECzTbCYVMHl2kqGvhXCgk/dVjq8IOqaFL0ZfIIfrfD0CQ0Zjo7m6a6Hi/6IwsIedCkOU39KHehyE8vut873lG/xBs8X151uiKNVN02yz57lxTuh3i6NLCktf5TTsYT6c+CFnjtYGitsCayZUi+0/M26Y2A73eHGgU09xMUaRo8VlNH9FHhQeFtnpr40vmUcnGg8rNSvdSLZS+P/beFp2iFNW9uyo/BALPiG4yLy/Z6R6Xix7MX55bJ4qkRD67u0bMCDcefShEPeHuE1E6URPKDAPIJHeEvyFFzg0Pl5H+xj0famMRHi4UPWPX/tSgYCpD3szD9KR8L4oO6DqDQmIeNJ5iwLmI105evhEHnIPtIuQ8lP5rA8uOdVPl8Jdn16p32FnBsCA3xJtkQBq6X/CqyA59vTFEOH5QLBEnjhbpLOSWa0lbzqGirLhvK7cUa4efYHAS6OuNUskRo40BRLGFwunUd06MDTKPFieJqL1g36FGjVY4w3zvyxv0u+MMBtasTtZx7VB4b+ipYHy//8BSlX8iGapOVd5kIxPF9fgwKHvFvHs+i+eVua68DmcRZYzz9OW7Fohj2zkjX74zjhnXea9cL/owNwSOEsM/yAiy4U/XooHKE+9v0+YS6AgMNNcQx5Dj0thlTcjSgHRWKxGdglOPTiH6i4k6UafU52QzHENjCl/loDca636nY7Qh8sLShXRCwyATnSMDGclxWlwbDM9X6HAdAc/PHlmp47VknTHEvqzx/OBcBDJCxxsycd48I3lyjXgdARSZQdLPrOD0xrLA9e1MtNnCCm3B9WcM1LTGfhHWZxrpxHKOeEVMKOcGEgWdLPCSiXwohUfoG0q/1wcRMlNocGYOigF91GtdWR9MQk8WAUbo/ylOTWs5VRdWaC1kEVCGOEPIkN8UIxwojfFkVOTnZyXiOJmOzplj+qpDcUCiT8YdmwvOLZFMjEQEOAEUxQR3pguF+eR+oSQNYPwWry3hVF1YobUw5s+iKDhGzAFnDnV9aH2A6DdSvnTmo73iyYKAgueE4TUMYEsaddC2FCcR55TiPWYB1AfDiB+dE+hzgIGmlqg1dOSFFTqU8TVODl3V+BqRp6saX+Pk0OlXNTIMwzAMo+mY8TUMwzCMCGPG1zAMwzAijBlfwzAMw4gwZnwNwzAMI8KY8TUMwzCMCFM71YhJ+CzYbnQ9aGDBpP5IwST8bXuPdwszug40WKBjUiSJxDq2RseEZSDpn9ARqTW+hmEYhmFEhhalnb/25zfdDd9/xvvNMNqP1xdvU1l7eWHDXb8Moy1A1r70B2vKYbQ/LTK+Bw9Vap9cw2hv6MGNrPGvYbQ3yBr6zTDaGyu4MgzDMIwIY8bXMAzDMCKMGV/DMAzDiDBmfA3DMAwjwpjxNQzDMIwIY8bXMAzDMCKMGV/DMAzDiDBmfA3DMAwjwpjxNQzDMIwIY8bXMAzDMCKMGV/DMAzDiDBmfA3DMAwjwpjxNQzDMIwIY8bXMAzDMCKMGV/DMAzDiDBmfA3DMAwjwpjxNQzDMIwIY8bXMAzDMCKMGV/DMAzDiDBmfA3DMAwjwpjxNQzDMIwIY8bXMAzDMCKMGV/DMAzDiDBmfA3DMAwjwpjxNQzDMIwI0+2Y4P3cZD7zy5fd1j2l7sVfXOPtaT2LNha6ssNV3m9GV2LcoN4uNTHa+60uL8zf7H736CL3uSsnuktn5Xl7W8eeA4fd2u0l3m9GVyKtV4wbMzDV++1ELvj6oy6nT6K75xsXeHtaz1srdns/GV2N2aMzXY/u3bzf6tJhjO9X7l7oNu066P1mdCW+f/MEN14McDjaw/i+sXy3+92Tq73fjK7ElKF93Hc+Ms777UTaw/he8YPXvZ+MrsZD3zzTxUb38H6ri6WdDcMwDCPCmPE1DMMwjAhjxtcwDMMwIowZX8MwDMOIMGZ824ictHj3yfOHuk9fOMzlZfXy9hpG+3Dt7AHuq1ePdhdNzfH2GEb7MG5Qqrv9khHuY3OHuJR6ZiUYzceqnT2uO2Ogu/q0AS66Z93KtJqao67scLXbXXzYLcsvci8t3umKDlZ4fz3O9OHp7lvXj3U1R4+5vz63zr2yZKf3F6Mxulq18/B+ye4T4qgNzUny9hznkMhayeFKt257qXt7xW63RGQuHI98e47rGdVdnsMy96U7F3h7jcboitXOn7t0pJs7Mcv77TiVVTWu/Ei1K9hf7hatL3TPLtzujor+CuXmc/JUN1aLLvza3z50W0TmjKZh1c5NoE9SrM7HYkYWQulvGNOE2Cg3TBTl9WcOct+9cbwbmJnouoVM3ToqPkxl9VFXJRvv6Yh0k5MemZvsfvKxSe6y6bkuqkf4+WdG+xIX08P1iuupsoZzFyxvUVHdXGZKnDtrXF/3latGu2tPHygO4YmPqcqmvBd566jEiCP7/24Y53586yT92Tg59E2NVVlz6KggWYOk+J5u3MDe7uPiDHKfEkUuQ6mpOaZyxtb8UC0yoLvnTsxW3TZ5SJrrHqqgOyBmfMPw4Jub62zPLihwKzYfcKWHqtwAMbz/IwZ4QEai9+oA28V7fOr9be458R437e6Y85WT5UG7VIzuqP4p7syxfd0IMcTGyeW91XvryNpDb21276/Zq/KE03eVRBxEHfExUd47Ajz89hb32tLd7sVFO7w9HY8Lp+RoynLUgBR3xcxcb69xsthfWlFH1theWbzTrS0odhVijH3HvE9yrPeOAEs3FbnnRa899X6BKy6v9PZ2LAb37eXOGd9XdRtyl55S9zt0RMz4huFJMaLB2z9ezXf/+8BS9593trjiskrtkvP1a8bovz67ig67f72xyf3ztfxG0zKkIfqmxomXWVeh+uC1EYln9Y5Tz7SpcNwMEbpQRW10XBauL6wja0/M2+Z++dgq95OHVmjqOUaiXpTJ6WMyXXTU8cf1mfkF7i/PrRUDvMvbUz+ZIhOZIm/1gYwha0TczaFPUozLCFHURsflgOiuYFlju/OF9e5b9y12ry/brWnlfn3i3ecuGVFH76zeVuzufWWje+jtza6kEeNLRgdZCpetAWQYHYX+IwPUVIjIeU/PHp3HZPX4nuD93GSenZcvN6HC3XTeKG9P62EsFeE4WUwd1scN6pvounfvptFHONbvKHW5fRJcbnqCFh5UibAul4gYaI84Ma+365+e6I6IF3moolr3w5ShaS4vO8nFRPVQAT97fJY7f1K2CGm821t8WMddfPA+R4v3dt7kbB1H7iefh5CS0g5+XTAY27ESYZBuOXtClusrws/5JCdEuwMHKzUlPnZgqhstEcjoAakuTZQmKaSKqqOud69o11+i+ELxik9WCvMs8Vh5sMKxcUexm796l5s2MssNzw0/LtxccI7mr93n/RZ5uD+MPaKo5q3Z57btK/f+cpyDh6tENo64CYNpvRmjSmfDzlJXcijQgnWyyNRQkamk+Gh9nQ/ywr3GMBKl0LrzylkDVDaRyd0HDnuvFKMs15xIYc7Yvu6MMX1Vhkjf9RLFG3zMUJBRxq3Pn5TjJorMcW4ZyXGu5mhARlHgyNm4gSmaIeKYtI5lmIPfqasIVzcRCbLT4t0ZYzO9307kgVdW6zW9fPYQb0/rqU+fRAr0DY5VoVzz+mpRFm0odNOG9xHdEKtBAbo436vB8WWKotIi0SfoPaDmYKrIcf+MBEc2Gnk+f3KOPM9Z+jNjydU1gTw1r0WvTcpLc3NFR00elqYBBp+FnNane9LFuUNvnTYqQ+U0QY6L8U6MjdJIPk4CDtVtImvIJE4D+hc9i05BH4d7viLFNbMHityHdxjM+Ho0xfjCoYoaVWTxcvO58S8tCggzN/6Oy0epAG/dW+62yebz7RvGuXMnZqsxRJCvmj1Ax41H9U92+bvLaiPlWSJgt5yT586R1+aIAiOq4LjTxAj3FgV8uLJGPU9foAHDe8XM/u76Mwapsc5G8fVPdTNGpLsRuSkqiJvl+J+9eJi7ZHquGl7Ak0SoZ47McDPkfW+v3CPHPjm9tc34hlcO3OfevWK0ej42urum//Z4RvHb149TB437+eby472DzxHFdtt5Q91geQ/jrDeeNciNEBnCYcQovizPGaAwSWcjOww/pItyzpJ7cLoouGFi1H1nL9Thmzky3d10dp47TwxvXk6SKvXZozPceHESMNpkgHAMbp07xA2Tz+V5Aj5fZW1Ehv6+cP1+/TfSmPGtvxAUh2+W3COcJO77/HWBe+TL1ITBqe6Dtft1+A0wgOg2ZAJZRi/OnZAtBi9BnUYKGzkmMoCjduOcwarjsuQekI3BMZwkzhtyim4rKqvrkBFBX3P6QHEe++vxMLroafTcEJHRQrEXlRJAfPrC4W7OuL610TrO6kQx8sjbdNGDj7y9RfefDBoyvp0nho8QK7ceUCGm8CB4bITxffQMRU2hY/14/qSSUYLni8Kksf8HovxXbSupVW4Iyq1ieAf17aVV3/94daO779V898wHBRolnDEm033kzEHqLfpw3Eum93NXiHBihBdu2K8pct67dNMBTYtfMq2fntcrS3apEFIdC0S6Ly3aoa/95+v5mk43Ohbc93XbS8QQ1qhyCy5a6iEKEjFDBoJBzthDxMB0JP6OrC0QRepHvUQwGF6MJtmPp0XG/vFKQN6Wi4HHQOEEooiDwahieBlf21tyWGWHjfdznGnD0rUwkTQlBudDkUffUVyaX6Svvf+1jXo+RsfjfXEEyyuqRWa615lSpDpN/lXZChK3gPw5FytySYCAgUR3cX/J0hB9AoZXdVdyjFuyqVDlAFl7belOlQ8cwOvEyAYXSaG7qHeg8BDQXwHdlu82S8BC7c1FU3LUuDMe/dyC7bXZGuolHn9vq37OA6LbOipmfFsAaZJj8l9zKjiRKyKDTSI4d7+wXseG7315g9uwo1T/ft6kbC0SKJAoiP0vLNyhxvGJ97e5V8VbJeIlAho/KLX2c5meQwEVx162uUiP+ez8Ah0PvF8E74/PrHFrCgKr98xbvVeFdEfhIf0dY/vOqj06xsjme7NGx4LMxeGKGvWeg5VTY2Csq0Sx3SdGFbm4XzbuM5B1IfLmuBQTPin7KdxC3ngdmQFklUgGQw38e/HUfpqhOCARyt9e3KDve+HDHe6Rd7a4vz6/zj23sEDT4ht3HlRZW7mlWFPRmN81BcW1srZ4Y6Ee0+h4HBCHDzGLridaCwcpZepNiJTvEd2FvP1d/vXHh68WJzBOgoMVIg8PvL5JZQZZQ27IQFVUH9Uhj3HealPoNzJ3syVKJh1NBP3QW5u8oq9t+hl/eHqNGNlDGryQ+WErLA0Y391FhzWT6stbR8WMbwsg9dySkvt94plheFduLVYjyJgKhpw0CqkalCvVr+s8gwyMlVEMsULeg5BTPerPG0NAUbLMQ2bMxjesQCqTY+EBhpu7Z5waVIvyIQXcXJjuhuFFBpALogHkjdQdUQqZEqryiUiJdnzY9+83NqksYmjJxACOH0MmRNKkv5dvCdQ6AAoQg4pSJVI3Tl3KjwSmIDUHdOEykYmH396sdTHIG8WCZEMumJwjUWy0VlNjaAkufMi+PT5vq9a9qMEdma77qXEZNzhVDTbZmiUiW8FDksgYxpYg41TGjG8LCE31NQUElHT11r0nVkIPye5VW6HMeMtlM3LrbGeOzdQCGmAMMMr7/H7pgagEj2/emr36cyj7So5o5GGcmpDy696Cp5TiqkDqr+7dZ1xsYEaCRjfIMWNowbJGJsWfgoaT54+jIXd+dSopvnAOHUbYH0YxTk0YzmgupJcxkuGK9BjXRYYBHRYsa2wEEL7u8yvyKeDzK+8x5mvFkIcD3XYqY8a3BSQn9JTIwPulyRyrt/kG8zl9g37JtFwtTAjdKLwCLWDxPpvxXyqZSfWZ0uucxER3d3HRzZ86hnEMl50hfU2xIFBwRxOPUFlDKSoYfk9xUpXKNBHkrKPO9TRaD7MkmgtiVl92DV0JGNjLZ/Y/QdbY/CJQXwcSgFCcSlU1RaBEzZ0RM74tIDk+Wr25/d4YQ2tBqXk6Tj29cNuqrcU6rYmxDtI1QESEgj1ZU4SM9od0HBEoww8V1a1XQhhTv/qSSCWcrJEyRNZe/HCHRLmB1F6g6KabpsDDGXWjc5AiRo8gobiNZj7EeENkGNJwssZGbQDy9oN/LdPXAvoQg159tPPqNjO+zeTS6f1qq5zzd7ZNJyuKnao9z/FHDy5z3/3nknq34AYeB+V9eIuU1tdXzm6culAYdeaYTL3He0uOtEl2A0cNQw5MO/reA0vDyhnbg29uqh2yOFIZmDtJZER1q9H5+MR5Q7WuBAdrR2HbzI0t8gIFCjx/+O+GdZs/fxije7iiWh1Ppn35EXFnwzR2M6D8fvLQPi4+poemQijNbwtQqn7ahrRzUyk8GEj/0SiDRh7hqHcVEpHnwAQCoyOCEqQWYEhOko7brpdo1FdkrQEDSpUzkHbOTmtaVytk1C/8Yt5nuMprInS/GDCUcK83Og70FDhtTGBqGYaSaLQtKD0U0FHoTBplNAUib7/nwOC+ifWuElefbvOnRnV0zPg2AOlgigBoSEARysfFM6QjENED887qK3JqLiu2HJ87zNxLGhKEQjqI+ZU09vChBzDeIhXPdLcKbnfJPE/OlfmavueI4uVzgOP4x6KoprN6l6cS3LPs3vHauYp53R89a7CL6t5de+8y3cK/d62hSBTrajkecoM8ISOhBpMxN6rvs3sfN8wbd5Zq9I2M+g1pfHg/CpLpcsGrU1EQg0+JZKV4sskzRXMG4+RCnYlWs2uznxT3tWtGu9SEGJ03S0YEndQWzFu9T7MmyAgNiKi2D4V9OJq+f8ZsEqrpcTqZ4kYHq2CZoVkM+3g+fCgwLPUyOjQQ8jOBFAp2VMz4hoHqYrYLpuS4284dor1Ov3XdWJ13xmogry/dpfNo2wrGPZj3VnakSjsT/dfFw9UIMwWJDY+RJQ+/dMVIne7hQ1cqUt/0/6VzzEfmDHY0RuD1N5+dpyvKjMxN8V7t5PjVWu5PBINQ0jSB19N+sN4I2WhX6HLmyxtLt33ygqGqCD970XBROD3d2u3FOh+yrabwMPfyHZGb1VuLNYXMHEx6R1N1qvIm/54zIVvXb6VAxgcZZYoRSg5n9POXjhAZzdT3MZ2EFZjo5sP8YB+mOflzPWktiFzS/pTPMCIPTrYva5fP6K/BxB2Xj1Q9MTQ72ZVIlMr0nSfmbfXe0XoW5zMFbbsOX0wSfXPLOUNUV/m6DRli31euHC0BQMAcIWMEFjsLD2na+eJp/VQW6aSFXqSj1fc+OqF2DjowvWn1thINMOgOOF0MPa+/4cxB3is6HmZ8PUjF+YUkXxZBYEM48dYYe6OqmFaAj7yz1T3wxqZ6515yiHAFKeziGPXB9A3m5NLAgE5YX7pilPuCPBhsX5SfSfX1EG+uJugYLPXFw5K/q0zL83nNF8VAf/HyUSLg6dqy7fVlu+qcD9ELgk2kyxJcPHyMY1s0Ejnw6P0iuYum9quVN6LdgJffU1uU0iCAlWf8/uHhqK/KNLA7/N+Y78uqSEQXZFToWoUcIGt3XDbSfeaiYZrxIWIJBrlhPi+1Bsz//bLIJe/D0eM4dH/bHLKiF01fGL9DISKXOLPItxE5iCSBSNeXNZx5nG/6y3N/Xlq8wz381uYGWzGqTIURKZaEr0cMFW2ssXCHtoKcJQbxSyIHvm5Dz00e0tt7Ho4fZF9JoBUmY884DTiJyCavx2HdV3pEdVswawtKtKkQGb2PzBmk8oZO7KjYYvoepJWH5ySfMM8N5YZg0IhgpSgrmnmHg16lpOO4mEw4p/uKD+k40jz05aXTVEPQo5QpRGMHpqhBxdjSL5f5wVQ5o+BoquHD2CBpI1IxRMUD0hO0eItIhfcsWLdPJ7sHQ2qTxbVJOzJ1idc+/cHJ63LV1RbTJ+tAs5RwKTFkjXoC7nlDqb/6ZGp4vySdlsZx3l21V9OI9UGqb5jIPMqMoj0kn45aGHuioK17yk9YHpOFEYbmJLmkuJ5aZ4C8kw7n2UCOggsCfcgg0VCfKU7I8JvLd7kl+UXeXyNLV1xMn/7JBBCh6Dq9Einy3NNru74pPbQMRT+GyhQFURg3hilw6JiRUR+kncl8oKfyspK0VwF6CvlijvB+CQoWbSxSQ+6D0eVzmfPLOTCsVinni37lPeFqblj0g+VSaZFKsIMsE9ScLBpaTN+MbweEqJQxNxwB7g49fpuy6ARz49KTY8RhcCqcpG/qg3ERJr1TCLOr6JBGySeLrmZ8OxpERJr5EOtbVX0sbCOYcGC8sb4MZyBvDYHSRVlTae0vDnEy6IrGtyPBfF/kjQxzU/SUDwa4V3yUOgx076uvZwLg1JKJwbSRQWoo49jeNGR8Le3cAUGwWImIHrl4lE1d7YnxNd6DN9mYQKMEiVJ47ck0vMbJBwW4UeQM2Wmq4QVez/saM7xAJghZPpmG1zj5oJfQOU3VUz57ikVG5T3oxYYMLxCscGxeezINb2OY8TUMwzCMCGPG1zAMwzAijBlfwzAMw4gwrSq4+t+PzfL2tJy87BSXkRpvBVddmIYKrl6cv9n99tFF7qIZg93UEYGFtVtKfGxPNz4v3QquujBNKbjqnRTrvnDVJG9Py5kwJEOXxbOCq65Lu1U7x7ZgtZVQvnDVRHfO5AFmfLswDRnfN5cWuL88ubRNVjYZ2DfJ/fYLZ5vx7cI0Znxv+fHztS0RW8sfvniOy83oZca3C9NuxveqM4Z6e1rOmRNy3fDc3mZ8uzANGd/dReXug1U73d7i4/OmW0rvpDh3zZnDzPh2YRozvm8v2+7Wbiv0fmsd184Z7lJ7xZrx7cLYPF+jQ9OQ8W0PzPh2XRozvu2BGd+ui83zNQzDMIwOhBnfDghtKmmRFtw4/GRDu7aJeb21fRsr0xidA1qMnjWury58QKvRjgDyNX5Qqhs/uHfYVXCMUxPaobLYAYtxBK/AdrKhUxurwg3PSfL2RAbToh0M1N/Vpw3QxuA02u8osALJx84d4i6Znqst4ozOAQuHXH/mIG20Ty/xjgArI33s3KHuejmn4FW5jFMbDC4rX7HS0KgBHee+otNunTvEnTc5x9sTGTqt8WVshxUw/ufG8e7b149zN519fO3HxsC4sMTVd733nh5hI8i6rvRd7kheP+dDU336strav3VBqSBf37lhnI4nfu7SEdrLuKmwYgvLuiFvrGAVSWhez/mzhnRHua04AawXTOaHtaqNurAaGXoJ3fbf14xx50/O9v7SOGQ6vi7vQda+ce3YQH/uCMEiMOg2Vsyi93JHoZ/IGctkRlrfdlrjO1geXgww6QTSuOeLV3P2+Czvrw1zo0Sdp43O0NVA/BQwCx20BSgU1utlTUujc8AiFcjKZJGVySJzc0ReLpmWqwtdNMbpozPduaJMp8h7OQYrv7DGaVuBR/9ZkTej88Cyk+gldFtgPeV+OiTUGDjQOHoz5T3I2vQRfdxZ47KaJKdNYWJemuq2IVmRM+inMp3W+LIikLc2s65LmiDR7OShTauonSkKkBpwltrqJtEA0QEKtrVwnCtn9dcFxS+Z1k+XyzJOfZCRKBE2Asfq6qO6UhRLQjLG1Rgj+ydr5MmiGMgcWYW+qW3jgZ8/KVsMe5Y7R5zOy2bkenuNUx2W8EPmkBeW+WM5U5bcawzS+RhuluVjDV/kFIPcFjUcgzIT3WXT+6luY+F7IlyjYTqt8Q1mTUGxFpMMzGjcI7t1bp4qQ5o6FOwr131tlY1D2OOiozStxvJqHWWMzWg7WLXngBjSnD4JLlbucUMQvbCuL+m4/J0HdbUWZK2t5I0pDhybLb6e6Q7GqUv10aO6qhTrJJPKbQiWjLxiRn8NAIoPVupi9YARbwsIdmKQN9FpLGZvQ1ON0yW0/wdr9+nSUmnJMZqGawhSOShBDG9TOt3QPo7xvevPGOQ+cd5QVahEyaHCxzhyYpwY3qjAfv7OPh4GPNL6Kk3xcnlwqEj9zIXDXF5WL42oGhJtlC2v4bg3nz1Y3+dH7zE9G77lvI8HmfdcOj1X38PxjKaxbW+Z23PgsC4y/2m5hg1lTJCb3okxulzavpIjuv5oQxChcLwLJufosSmU4h6HziPkdYyVBvYHJCVaHAFkgK2+eYeATGb1Dtz/i6f2a/T+dxPtzXv4vGki+7yPSmV+Z39Dyj1aZJHXXTWrv76PdVh5j9E0iHpZWB7dNmFwbzdXos764P4Pz03WJfx2Fh1qdCk/9BH3YlT/FK1noNiS8WF0UfA9JaBAZyTE9tQF8iFKDDCv83VbffjyfM3sAXr/GQdGnzYEQQvv4di857rTB+rPnENDwQxyyjlR1c/7qLrmPSfTSejxPcH7uck8Oy/flZRXuJvOa7vikJcW72zyurVNgfTK8H7Jqjh+8ehKN214oLy9quaYW7B+vwpuKKRgbj5niDtSUeNeW7ZLlQGFKKwPuVSEHAUZDOO3X75ilLtxzmA3VhTOkOwkd8bYTE3zkUbk+1R4n/PtG8a6T5w/TCMiSEmM1kKuK2cNcJeLRzpfHIRieQ+icJn8TuvOvRJFoSgp/jprfF83LCdZHrBsHVdcta1Y0+KhIJgYzc9cNNx99KzBWi2aJ+d11WkD3Fw5L8Z3Nu0uC9uuEaX7w5snuhvlfUNzknQM5+xxWfog9hHHZWBmon6nd1buadM1gPluFHJFCtYx5nq3FdzLmSMz9Nq+uWK3219aoU4S8vPeqr0qC6Gg2M4UWRkmMvquvAZliLyizFZuOeBWbyvxXhkABUOlqF8vkJeV5MYMSBHZyVUZZa3TapFtHMeLxGh+7erROo6M8wYjRekga1fMHKBKbqE8AzB5aJqeK8/F4vwi9/Wrx8j9z9NzmTSktzp9LJ+6bV+ZHj8YznVEvyR3x2Wj3M1z83T8cLAc6yyRM8a8R8v50TgHuQ4Fo3uDOKwURXKeyNvF0/qpsmcBdD4XGeU6rN9R6r2r9WTLM8szGkkeemuz91PbQF0ANSjlIjP3vrJR9QG6DadvTUHJCevdIgE8u1fM7K+Gd6nc56ze8fJMx7odhYfc4o1FdYwxMkNG5ouXj1TdRGUyuoe6mdPHZLgNImtHqo66StFtGSlx7lvXj1MDmpYUSDX3FT1C5TDydpnookfe2aL7eR7myH3FSLNuNDrzC5eOkIAlXe//JdP7iTwlu+Ui/4dFB4eSKs8ZwdMnLximOhdZ4xh8r9NGZarDy7rRVTV1dTvOAnL1vZsmuEvleeGzZsnzynvQZxyDZwJ9+8ay3d672gaeWZyRcHSZkAYFR2CBoqLIJRy3XzJC/0VAX2/kJlD5S7Xh6IEprkhuIMr8/TV73VoRfjz6z1060t0iCik+JhBlbBaDt0YMpq+IMV4s+LxCFW2xjksHg0OGUHxMhA1hWrW1WI9RUV3jBvZNdN+8dowKczAoaMaU2dLEkWDxchyNBev2u9Xy/lg5Fyojbz0n74T3cl2+f9NEdQ44R85r3fYSd1REmiINHnijaXDdMMB46SilcEwf3kcLAg8ernJvLN/lyuTf+kDpoGwwqkQLS/ILVdbI6BSXV+k0MJy7ceJwwv7SI6qEdxUdrl1MnOiae7py6wGV71DIiPxAHC+ME8M0a8ToFR6sVKVEZMozEzo2SM3CV68aLYY6Sc9/sZwXsrZkU6E7eKRKx7O/df1YN6hv3eEedSROH+AuEmNLRLJBjCvntvvAEVWM3xDZNpoG1325BAYYGKJf5uGHQkoYZxw9sn57qQYS9YFDxXG+cNlI1XHbC8tVzpC3zXsOiizGuB/fMsldKQYPKkUfbdxZqlv5kYABPyhBAc8A9xQ5DIXzuVBkmQxOoTwnyCSZRiR1jOjTz4keRkaCYQyZbA+OOmntFZsPqKzhRLJoPoHT9WcOlGckRyPaYHAkmU2AzmNYiPMiAOF1t18y3OV6AVGk6TLG97kFBWpUSD1QVh4KniHCBq8t3aX/NgQVpKRnUXAPvJ7vfi7R9a8eX+X+/Ow6FQgia5Qix8TzvP+1fPez/6yUqKZY379TPM57X97o/uf+JbrtFq81GKJNlB0G9K7n1+lrfvvk6tpjYyRD00x4q+fIPjytBev2uZ//Z4X7v0dWyOeucD/491L3lkRlHHf6iPQTpk8x1o0A4wH/552t+nk/eXi5e/CNTS5fHix9MowmsUQiC8Zwq0XZjRIDxP0PhgiZaJOUHIYUBdQQ3C+q74loXl68U+Rstcrar2V75O3NGlliNCdKpIp8v79mn973Fz/cXpvheUNk2pe1J+Zt033BEIkfqax2T32wTV/zwweXucff2+r2lBzR8yVzFFpEwzPQW2QGY/6PVze6H/57WUDW/rVM5eaAGG8ioztEkQczRpwEnXkgMoVi57ngM+8UOX+9Cc+ecRyyX2+v3KOGLz0lVjNUoRBNZkukWyxBwocbG+5bjRN223lDxfhFu7ViQP/24gbNHCJvd72wXh0lDP25k7JdptxbIkf2/1XuHdEsYHh/88TqWnkLhfQwzwSy/+snVulr/vzsWrdODDXGnwwiw3fBnCefNyEvzVXLM/Dqkp3uf/65RGXtpw+v0OcAh4J6GhxUHLhgvnT5KP3bLpHT+14J6NxfPrZS5Ts0mxlJuozxrZEIAGEiDY2hDTXAVB8nJ/R0paLIXvhwh7c3PHhSpH2OiSC8v3qve082n+37y93zC7erccWzImLsRhjbTBj/Q5j/LUpsmXh5wO/PzN9eGz3nBc3RI0IhxZwsCn3H/kPuqfcLNPryqag66h57d5umVlC0KH+iY2Dun87zlPMk4nlWHBXgwX5VlOE/xbmgsMNoOpt3H9TsBqm4qRLlBsM0OJQLhhFDGXyfQuEeDRNllBjbU9OvLy3aqZWqgDEmo0OqDIU2VF7X33MgmwspxP+8s0WMeSBFiBOGXC/aUKgZowwxvMERBVNbGHZBruat3qfnEQxyQ0aHc8xNj6+txiWi4WfSzrslGseZIFIHIpK7X1zf6PNn1IVIs2BvuT7XGFpS0MEwjBQV1U11U2PDLWTbsiSooN7l7RV79B76kNXDcTtSVaP3EYewJSATOKj/fnOzpomBCBmn/6j8jaAjuLsfPyPbFDBi/HlfMKTOXxE5wgllCAj54lrAmAGpmgZHvheJ40EEDwQ7T76/zT0oxyJzeTLoMsa3uvqYKinSuwNFQU0delwhcnMZP+jRvbumdxuDqJGUIsEg4y5ThqbV2VAs/vhYP4lQm296EdCAUOEwBEN6B28Thcj0Fh+icFI2pPHwKHeFRNJAyprxNDxXpgZwHQBDwDkDAhnKuu2ltuhFMyHdr4VXcp9uOivP2xsoaEORkAJDAfiOVH3gFA3tl6T37KAoRIpegmWNyNofr0Mh4kC2BI5BBBUM54YTQWoRx4yoxIfxP4pVUPzvrqr7Ph+GVXgOeohj4HdrI3qmHgOWbzqgMh4MihlFajSdfeK8EdFiYBj/JbjwYc4tv+PobdoViEwbggYe3GtS1D17dKsja2zH5D+5RQqy2RI0/b2jRAOUYJZtLlJ9ipihi30Idvgs9pOVDFevguHdJ4EFMsoiLQzVwNyJgezgoYoqdSZC0aGbsoYzT+1FlzG+jH2hDHjY42J66NgIhhGYqE4KBQF9PExKLpQUUXAEs9xoikxuOWfICRvePpDGCdJZzUDE3JfyEFCGocR6laM1ouwQ6nBjiKSmMMyA88DUAKCoy1esRB9G68GwMmRQc/Soy06L0zFewPhQYISCw/v3Pf/6wNuP99bNpmiKqvpQWfM7HGHkgpVWcyDiUG8yBIwhWyh+NyDkbJs3JS+U+esYIqlR5zMpIaAMMdjIHpCubsz5MBqHTAi6jeELMl8T8nrrUAFcMCVHo0CuM8WAjdHbM1pk0i6Y0u8EWWNjzBViQmoAmgoOKVs4yKSEwiwRdBT6GWcwnDzuLAo8b4CD6xc5+dmaSjmu//eOQpcxvlAiXjopYW483iAt7ICoF4HauKvUbWB8sxGoRPbDWdLZ4bbd4oVRCEClXzhhaWtQvKRrcDLq+ziE1x9bxta2yCcwmszTHxRoZIgioEsa4CAxZIGixPun4KohqDz1p/rIrQ0ra+UVNSprVFY3JXPTFjCGJh/doGzjBPp/P5lTOroCVLtrBbtcZqZ6+UaUtCv3aW1BaW3fgobwp/rovfXkK3TD2ULeHn13q762vUGvIT84iPLxYcEJPOBFsGT/TgXl1qWML8Zn295yTVGk9orRsRFKzvP69tKbSgFUUyCC5PVMcqcYoaGNeXj1CUxbUlMTKP1H0VNNGA68QNrKAdeCzWg/yLL46X+KSEiFUTiCMlm0Yb/IRuNZBu6pn2Z7Yt7WsDLmb4+/t6VWAbU3RFvoOCr764OMUnRUIEryK2GN9gHjg3E9JNeZ4jsabzDlED2H/FDw2RR8ZxADG07Ggjei7UjAM4ATh6ypYQ0D35lnDBhaPBoyLa4j0qWML5QcqtTCFTwpxm6ZRkOF4L6Swzodoykcrgwokm7yH1EMHn59WySiXmA+cZk8eMgmnm+4jjek+xjrBR6yUu9BY7xP044Ccy2NtuPDDYE0P4UgTJWYlJemhVgYZX+stiEYM/WdJBQMSjacnLGR2YkUfpFYcny0GtlwMN6II4hk+WO7fB+qqoF5wMwtN9oGdfaKDqsDzspoNEnB0UM2/KK2xvDn15KqJvUcKmPBW6TAcaPIC8PL3PhwjYJwbP2hkEL5rrwefGeC79PR+ul3OeOrE6mX71YFqKln2RDWJRKF4GE1BVJ7jK3K27S5QksgneiPS7QFCBkFPkDFI9OGQmHchCpnFCDz5CjtB5pO+MJKc4NQmNI0u4WVjV0dolUyLaSOmdebEBdonsI1bwr7S47oeBZQqMQUkJagQyVtCClzIMKqr6k/HZUo2jl0uNo9/UGglgI5pRofWD81dCUZjMW3rx/r/WY0B/oILNlUpM4a0w5xwHHG53kVvk2BBhyAs4hz1BLopkVNQ1vBdKDS8oARZQnMnl42JRgKGGkcgg6nCZA/hYjZG0CPA7oXhvLx86jPsXm+EYPxNtoAEv0iJEypYSw4tNFFfXBzl29BSLtpmzK/jSBzLHWTn2l08fOPT67TzAIl/MKiHZqG7pMUq+0FeS0NDCiUaA0oNAoqqISmc80nzh+qVbX+OVFQ9v2bJjjawFHosn5naW19DWNFFCMQ/dIN6/OXjgh8HzEUNEq/Ze4QraQ1mg/3mmYAqCIMMIqRpgLLveljjUH6b97qvdplDWfxjstHanV+razJxtQKmgjQDCOYpz4oqE33jhRFyj1l3jnRd2thvI8hHKY4EVGw9m7tMyD/fvnK0VrUSELl1WW7aodeUIoUYvHMMQ3ro2fl6fnzPsbDf/9f010/UYaRGKrpbHDJtopTVyiygmOP4UVumjM2+9LiHTqdh4VomDPrt5j1ZY17hL773Wemee8IwJgzWR7uG8YM5x/9wRTO1sKz8uGG/ZopokiWJiych39OzNb4pOg7ImKmQzGFzeeVJTt1fi9yiuG+djZyGpDR284d4s6dlFM7NBJpOr3xDfcQM13nrRV7NCXMn1GGDY1JBQ5R90A/enB57TQgKgr/9sVZqjjY7vnSLHfT2XnqiYUOUZA2ZKyEims6Tf31CzPdF68YqWMzoYQ59Qah4OZfb+RriolpRP9322T3x8/N0HO6846ZmppBEJ+dX6AGIZg3l+/WYiwM8DkTst1dcl5/+fxM7Taj40li3JuaGejShLlpNBDwU8dFZRU6das+eLs3AlDL62K8MKS8l1Tu7z47zf3h9oCs/Unu788+PkWj4nDR7Yotgbm2zBW+W2Tgp7dNCjs/s7myBt+4d5E4baVarEgV9l1yfM7p7186TdsQIi/M/7335Q3eOwJs3VfmFm8sVGWKg/ijWya6P94+w/3ja7M1jc2cTzpkGQ0TTrcxN5vrR58A/s488oYIlTUCEBoGbdlzUAxclBqoO0UX+Lrtvq/OdueJwfKrqYMh88bQHelq1rZGf3xcjGI4mitv/3pjkxpSdBFFZPd+5TQ9nz/LZ7C2MYViOACPiaNBJ8Bg6I1AUELNyw1zBrm/ynvuFn2Nc0H6nHP2O8FFkk7b2zkjOU7TrMz9eksi1dCLi/HjZhRJFPzw25tPmG9IlEK0yLuICplsHtpLGYNF0RZl7JpCFkPL/FxWDKHLC3M9V28tqdNrlOiXaKavHJuomxQwk9/flYfGdwCY18a1QElznFAG9u2ln4kRD42gaJvGeTJ1iPE2jD/fgWif19LAgPMOhWINVuPBQ6SwAYXN+dBn+LH3tulnMe2FqTF0kwk3JaClnOq9nZEzJvKXHa7Waxxu6g3LBJbL3+mf7DcxCYZMCN44keEieY2fmvVBDgLjcXJfydjIjUWkUZY4kzRioYkAKe1gmMdIXQL3lXtK+o7758tVlkTRyC73la5ooTUKKNKA0xZoTxk8rkwHrw9FxnEccS6i5Jnh3czV5Jl5Rwwv3d9Cj0kFONkXdhOt8FfcYJQnUfHfX96oC5wXHazU566x6VjNgXHzU723szb4kX95ZueFMa5k0Zhyhiz8+bm1qmOCYfyTyJShJiJFZCH4ecYpWrG5WCNE7p1fwIka416sLSh274tcheomzofK+0C2j7nCx7Q/gK9vqJAna4OMr9xafIKMQ63u21Gi8hAMKXGGJdCnTJPkW/HdCBqQ/SffL9BAKpR80V08OzwDyDoV2/tFR/PM3PfqRg042LbsKdfpf21JQ72du4mHVPfONIHP/PJlt3VPqXvxF9d4e1rPV+5eeMo2ckBpMsYSLReZCmgKukKVYCjM92T8FUWKILbHfEcqm5Pk3IBomM9pDB6zGSPTXUxUD01fRWLe7/dvnqAT4yMFY/6/e3K199upB2OsgbHfY+LMVWlFfWPwHlJ1e0XxoXDbGsZuR+UGxggxvnyGX+zSELQCpKMSzsQ7qwLZqPaEcffvfGSc91tkuOIHr3s/nXrgVJJtoaEP6wDjuFFR3RAMbeT2iVcjR4atPe7pHG/qHvp2Z+HhJlVeI/908EJPM1XKb4fZnjz0zTPVOQ+HGV/jpGPG14gUZnyNSNKQ8e2SBVeGYRiGcTIx42sYhmEYEcaMr2EYhmFEGDO+hmEYhhFhzPgahmEYRoQx42sYhmEYEabDTDUyDMMwjK6CRb6GYRiGEWHM+BqGYRhGhDHjaxiGYRgRxoyvYRiGYUQYM76GYRiGEWHM+BqGYRhGhDHjaxiGYRgRxoyvYRiGYUQYM76GYRiGEWHM+BqGYRhGhDHjaxiGYRgRxoyvYRiGYUQYM76GYRiGEWHM+BqGYRhGhDHjaxiGYRgRxoyvYRiGYUQYM76GYRiGEWHM+BqGYRhGhDHjaxiGYRgRxoyvYRiGYUQYM76GYRiGEWHM+BqGYRhGhDHjaxiGYRgRxoyvYRiGYUQYM76GYRiGEWHM+BqGYRhGhDHjaxiGYRgRxoyvYRiGYUSYbscE7+cm85lfvuy27il1L/7iGm9P67nnpQ1u94HD3m9GV+LGswa7QZmJ3m+GYRidnw5jfL9y90K3addB7zejK/H9mye48YN6e78ZhmF0fiztbBiGYRgRxoyvYRiGYUQYM77tRFSPbi46qrvr2cMusWEYhlEXswztxJxxWe5TFwxzl8/s77p37+btDRjl1MRo17tXjIvp2cPbaxiGYXQlOr3xzU6Ld6P6p7gRucnensgwbVgfd+6kbDdlaJoLsr0uq3e8+/ylI92Xrhjlxg1K9fYahmEYXYlOb3yvPm2A+9GtE913bxzv7Tm5pCREu8likMcMSFHHoKMSF91DzzGnA5+jYRjGqUqnN75RHWzM9XBljSvYV+52FR12peWV3t6OBdds2vA+7vZLRrgrZ/V36cmx3l8MwzCMtsDGfCPM7qJD7v5X890/X893q7YVe3s7FhSKTcpL08h8aE6Sy01P8P5iGIZhtAVmfMNw2qgMN2Fw05s+9Irrqe/Jy+rl7amfsiPVbuGG/e6Dtfvc3uIj3t7wJCdEawQ6ICO88everZsbNzDVzRyZ3qTP9uG4k4akWUrZMAzjJNHje4L3c5N5dl6+KymvcDedN8rb03peWrzTHShr+zTszJEZaryqa465x97b6u0NMH14urthziA3vF+y27KnzF00rZ+7bEauO3NcXzduUG83LCfZiX1z2/cf8t5Rlx7du2lF8wWTc9wsMb4YwiHZvVxxeZUbzXhpn3i3v7TCvb5slzvq9REjmrztvCHutNGZmoIObql5y9w8d/G0XB0X5lpw7DljA+fC76SqfS7Rc+3v5ozvK4a0jxsvzgKfWVFV95jBYHRvlO973qRsN3t0hpso0S1GmOuzdW+5vPeou+70ge5SuQZ89/iYKBcjUXD/jEQ3VZwAHIwte8pd6aEq74htw1nyHfqmxnm/GYZhdH66dOSbnRbnpg7t4ybl9XZfunKUu3JmfzdjRIYagv5ikM4Yk+luOHOQRpbh+J8bx7u5E7PV8PEeUrRnj89yt18yXAx6kvequhAlT5bPpAo6M6WuwcF4UyU9Y0S6+8pVozXqxVgPz012fXsff+3Hzh3irhEjOUPOiylLsdE9XJb8fbYY9M9cOFzPmelMwVBA9d/XjHHni6MwUb4v47gD+ybqd7tkeq77xPnD9DjD5DtMFoOclhQTeJ8YYPZxXjgrSfE9db9hGIbRcrq08e1GWCvk9ElQw1dUVuE+/ft57nN/+sA9M7/AVVTXqBEm+uwnUWwwXxZjzVQhjvDGst3uU7+b5/73n0vd4vxCnU6UJFFmffAe3QIfX4t/PhjuwWIYV2454P71+ib34sLttSnq688Y5M6ZkKXR8fy1+9yX7lzgvnb3QvfTh5e75ZsPuIyUWHeuOAR8p2C+evVoN7J/squuOeoefXerfMf57vOyPfjmZndEInAMLIVWf3hmrbvjr/M1LQ47Cg+53z+1Wr8f12bDzlLdbxiGYbQcG/MVSB9juL4rxnNfyRE1OE/M2+YWrNuv46q5YoAxqMEQHXaT/9btKHF/fGaNvm/5liL3i0dXuqfe3+YOV1R7r2w+GOFlcj4/fHCZe2zeVve3lza4RRsK9W+jxIAmxvZ0q7cVu189vsoVlla4woMVWryFw8C5E7XOkog2OT7gAMydkC3n28fV1Bxz74tRffCtzW5/6RHdHn1vq/vM7993T3+wzVVVH3Ul5ZVuf0mFqxCDDBhr0uh8PzZeYxiGYbQOM74CRVB/f2WDGh6fIjFoby7frWPFRIR0pvL56FmDNUV79Ngx9+H6QlfjDeiyPhSvf0iM28otLa9kxij+5KHleqyjcmyOz2eRMmb8lQB5/tr96jRQmey3sSRSni8OAwzMTHRxMYEOWuMGpeh7ysUhWJpfpMf04ecqMbAvfLhDx4sNwzCM9seMr1AjxifcwopEfYcrT4xg03rFaHSKUXxSoty25mA9BU2M42JoYVDfRPeZC4edsE0eEqjSpliqh+cwZHjFTDgX763eqz8bhmEYJw8zvqcQRNtEuzCVwqyRGSdsGSlxrlwieSqjK6sCKWLSzzgXZYdbngo3DMMw2g4zvqcQwdE5aeKnPyiod6OJB2O0QAQPwQs8GIZhGCcPM74toNI3ZmLLBmQm6s+RgIiWcWBYsG6fe/jtzfVuOwuPz00+eLhKx3xJW1MNbRiGYZxczPi2AAwbhUpEkudOzPL2HocFCdrDyFGI5RdFUcHcVLbtK9d/E2OjNF0djrEDU8P2waba2091G4ZhGG2DGd8WwBSk4vJKNUxMOaIZhg9G7CNzBp8wL7gtWLH5gHbiotCLjlNUP4dClfOl03PrrJj00qIdWtFNw4zTR2fWaZ2Jo3DLOXnu2tMHupieAXGorD6qU50gMa6nzimG3D4JWshlGIZhtA4zvi2A9o00uGDeLF2qbjlniDbd+MqVo90nLxiq7RppXBE8pactYD7vA2/ka+Sdkhjtrj9joPv6NWPc5y8doRuf/7lLRrirThsg53U88t68u8wtXB+YgkT7S9pb8lq2T1wwzF0yLdf17hWtjT+AMeL8XQc1XU1Hq4um5uj3++zFw+t02jIMwzBaRqc3vsxhbQwiyXBTjRqCPtGvLt2l/ZmJcmntOGtUukuQyPCht7e4JZuKauf/hoM/1Wec/XHdcGBIf/7oSrdxZ6kaRtpD0oua7bTRGRrx7io6dEJl88NvbXbvrtqjTsGAjER9LVs/ef0Oef3fXtzgDnmNNWDXgUPu/tfyNc09MLOXfj96YNPr2TAMw2gd3Y4J3s9N5jO/fNlt3VPqXvzFNd6e1vOVuxe6TRJttTW9xEDR15hv6Vf/+pBCTYiNkr8dcwfKKzWSDaanGBoWI+DvGLPQJhS8lzm/507KdrE9e2i0SIRZdqTKRUf10KlBRJHBC0b4xyTKLJPIEuPtQ59mmnnQRaqxRSaIfPnMi6b20++HoV+/o9Qt33JA3x8ozjrueFBwlRDbU98zMDNB+zSTXuZ8t+4t08USQp0F5hRjcEmtc97z1+1zawpK2rzL1fdvnuDGD2r6KlKGYRinOp3e+EYCvyCJK0knqkgSXAzV1M/HEDNeDby+obc057UtxYyvYRhdDcshtgFEjGyRNrzgf3ZzPp+X+e9p7C3Nea1hGIbRNMz4GoZhGEaEMeNrGIZhGBGmVcZ3257SVm8UHRmGYRhGV6JFBVf/9etX3OZdJW7aiL7enpZzxelD3aRhmad0wZXROqzgyjCMrkaLIt9pI7LcxCEZOvWmtVtbN6IwDMMwjI5OiyLfwpLD7kBZhWvBW08gMzXBJSVEW+TbhbHI1zCMrkaLjG97YMa362LG1zCMroZVOxuGYRhGhDHj2wFhwYTPXjRcV0jqKIwekOKunNXfzZ2Qpe0sDcMwjJZjxreDQSPHuROz3dli5OaMa301eVsxY0S6u+nsPF3GkKUJDcMwjJbTaY3vhVP7uXu+dJp74rtnu/98e4774S0Twy4WH44+ybHuvq/Mdk/Kex+R995w5qDa/sathePE9OyhCyjUB6+hZXNHWsOec6KPdHfZOtBpGYZhnJJ0WuObktBTIrQeaigwdCNzk901swcE/tgIn7t4uEtOjNZpUKzsM25Qqq6D21owXKRvf3DzBHf5jP61i9cbhmEYXYsuof2LSis1ahvRL9nbUz8sQj9MXseyeftLK3RfT4mYmxo1N0RSXE93weQcXaZv1qgMNyyn8fMxDMMwOh9dwvgu3VzkunXr5nL6xLv+GQne3vB8ZM5gXeeX9W13Fh7y9jYMa91m95ZjpyfoAvftAWv9sgg+6/E2Bxb6533NAUeF92SII2IYhmG0PV3C+L69Yrcrr6h2KQnR7pJpud7e8IwdmOKqjx51m3aVusOV1d7e8DAOykLzLGh/y9w8d9t5Q901swe6s8b3VWMZzNRhfdw5E7JcVu84/T1ZjPT04X30vUTDvSQqDkd6cqw7Y2ymVkB/4vyh7rIZuW7myPQ66/iGkitOwOljMt0FU3LcrXOH6PsulJ/PHp/l8rIaTp/PHp3hLp2eq+/56FmD3Vnj+ooBb9hhMQzDMJpHj+8J3s8nlZcW73QHyiq931oP03RI7xKV/uW5dfp7lkSnYi/dhh2lrrj8xM+aPTpTK42Jeh97b6tGfxiyooMVbummIrev5Ij3ygAYzuvOHKSVwBkpcWpwSW1PyOvtUhNjXEXVUVdYWqHr7H7qgqFaKZzqGeX42ChNb08emuYmyfbOyj16TpjUy2b0d7ESfZP65hwwuCNzU1zf1Dg3WpwDfuZvG3aW6rGCGZqdpA7ABVNz3KyRGWq80+QzOUfGrrPT4l2xXOc9xXW/C1w8rZ+7+ew8N0OMe6Z8Fp89bnCqfjfeRyEa94hzPVxZ472r9eCs8N0MwzC6Cl2m4ufJ97e56pqjmkqdOCR8N6VLp/fTf7fsKXPrtp9o2IIhkrxhziA93jIxzHc+v87d+cI699QHBWq8iRivO32gSxAjC8/O3+7ue2Wjy/e6eGHIn5bX4hjc+fx6NdLB9BAvYbBEqdMkOl6yscj9VY7/zPwCt7+kQoxptEbCGOFgBmYmalEZ76Em+T/vbNH3sd3z0gZ1BsYN7O2uPWOQFn4FQ1R+vexPSYx2G3ce1PN64I18t3l3mRsvBnhoTpL3SsMwDKO1dBnju2ZbsdtfekTHc3PSTkyjMqc2R6I7eOD1fP23IS6elusSY3u6tQUl7h+vbnRvLt/t3l6xR4zvNv23/Ei1GyYGa6JEwYw3L9pYqK/ZXXRY34+BXrh+v3tp0Q7dDoYsrUiEXllVo+/BCPKaR9/d6l5ftkujzuSEaHfGmAzv1QEG9e0lkWpvVylRMZE7Dscby3brMZ5fKMZfzrNKHJBhEh2PGVC3gQcRP6lvisww1nzes2Ls//bievfa0l26CIZhGIbRNnQZ41t99JhbtKGwtuqZ6DAYxl9pHkGRlR+d1sd5k7JdenKMppPfX7PPbd9/vDDroBjV58TQbZbomZT3pLy0Fs3XZZrTWom+HxODu9dLEZeUV6oR9dPzpIF9cvskuNmjMlxsdA89/yX5he5wxXGDWSPHW7W12G3bV+6ie3bXyJfIGki3Z6XGqcHnfRu9dDaRMt8Do8+1MwzDMNqGrmN8JRp8VSI4Ik5SxYyN+jAePFiiRgwzKeTGIAXrTz0iBUyqN3g7d2KW6y37oY8Y6RbYXjHsYsglGg4dm+b8McIshxHc+CMxLkrHadlDRL0jyCHwIZL2K7hxHtKTAuPPgzITXYzXMvIfr54Y9fN5fK5hGIbRNnQZ48vSTRiQrXsDESnp4DHeuOeMEX10rJNI8Z6XN+i+hiA9i5HDWF8xa4BOTwrd/NS2GsiWWF/OuJ4Fp4i4QyHiTU7oqYVYpLyJdEPh+7+1Yrf+jPPgOxDBXavKQtLfhmEYRtvTZYwvULX84JubvcKrONe3d5x2v+qbGu+io3q4Dzfsl7+FN3jBYLyxVhjBxRuLwm4fbiiUCLTQ/fSRFU06ZkRokRNgGIZhtDVdyvgCc3f3HDiszTAwurR5pHUkKVkqgpsCU3UIPmvEqP768ZXuxw8tq3cjZRsJMPBHKmvUMaDCOlzv6KS4aHfm2MBiDbyWDYIj6USvOtswDMNoP7qc8aVYadnmA2pwzvAaUZBG3rqvXIuymkJgzPWYpmtpXNESNBvdhpEohtQ39FOGpWnHrVAotKKiG1tLEZc/bxlngmwAXHvGQP03GJqTtFfnLsMwjK5IlzO+GBrSwRgqiqH6JFG17Nx7q/Y2eToNBU2MnzKeO3NkRtj2jTSNYEyZhRl8mAK0pzgw1SguOkqnPUFqYnTt+GtLKTxYofNzGesdnNlLi8gYB/ZhfJomG7kZCe5wRbVbueWAVj4D07Ao7ML1mD483Q3qe/z70KDj6tkDtBmIYRiG0TZ0OeMLVPyu2FKsxpM5uESAjPdSrNQU1hSUuKfe36ZzZkfkJruPnzfEnTsxW+cKs507KVvXvr39khF12kYeEqPHWDBGnmro6SPStbnFtbMHqgFuDYxnMwd4tRhSumddPqu/dsai2QfndMn0XPexc4do845V8pplYnx9Nu46KMa4WL8/TsMnzx+mi+ZzbiynyDGI8pn+ZBiGYbSeTm98wxkMos8Vmw9oqpb0s9/asT6IJkOPQyerh97aLBFwpRsjUeanLxxWu31GNno+V4gxC61MZrz5rRV71OiT9ub1503Oru2E5cO7mmvr1u8odf96Y5NbLt+N3tE3nDGo9pwwvLB4Y6F7Yt42tylkLvMrS3a6JfK3I+IYjJKI/dMXDnefumCYrr60dNMBt0w2nA3DMAyj9XQ7xuBlB+Ardy88wSC0hiHZSW5ARoKmW5nfG2o8WeCAqJXlAjFI/vKBPix4P7J/sstMiXMHyiq03WRo8RSR8/QRfTRaHD0gVY7VTQ31pt0HtfEG48tEoqERNfOM54ztq+fI+a0pKHYvLdpZ2+WKSJXCKSJ0GmOEMm1YH+0RvV8idjpnhcLiCaTCcQCY/wtFByvd4vxCV7CvXNtnhoP2lMx3ZuEG0uWc/5L8IomMS3U1JdLR5Udqao10W/H9mye48YPCt/w0DMPojHRa4xtJMFRMXWLYFhtPCpi5tg3BeC+pZj/t3R7tG3EK/AX7D1XUnLAwRH2w9GKUOAXMe97bxPe0BjO+hmF0Ncz4GicdM76GYXQ1umTBlWEYhmGcTMz4GoZhGEaEMeNrGIZhGBHGjK9hGIZhRBgzvoZhGIYRYTpMtfN9r2x0uw8EWi8aXQu6aDHH2DAMo6vQYYyvYRiGYXQVLO1sGIZhGBHGjK9hGIZhRBgzvoZhGIYRYcz4GoZhGEaEMeNrGIZhGBHGjK9hGIZhRBgzvoZhGIYRUZz7/1L+stRcwxkdAAAAAElFTkSuQmCC)
Cash flow type depends on the business of the enterprise and other factors. For example, since principal business of financial enterprises consists of borrowing, lending and investing, loans given and interests earned are operating cash flows for financial enterprises and investing cash flows for other enterprises. A few typical cases are discussed below.
Loans/Advances given and Interests earned
- Loans and advances given and interests earned on them in the ordinary course of business are operating cash flows for financial enterprises.
- Loans and advances given and interests earned on them are investing cash flows for non-financial enterprises.
- Loans and advances given to subsidiaries and interests earned on them are investing cash flows for all enterprises.
- Loans and advances given to employees and interests earned on them are operating cash flows for all enterprises.
- Advance payments to suppliers and interests earned on them are operating cash flows for all enterprises.
- Interests earned from customers for late payments are operating cash flows for non-financial enterprises.
Loans/Advances taken and interests paid
- Loans and advances taken and interests paid on them in the ordinary course of business are operating cash flows for financial enterprises.
- Loans and advances taken and interests paid on them are financing cash flows for non-financial enterprises.
- Loans and advances taken from subsidiaries and interests paid on them are financing cash flows for all enterprises.
- Advance taken from customers and interests paid on them are operating cash flows for non-financial enterprises.
- Interests paid to suppliers for late payments are operating cash flows for all enterprises.
- Interests taken as part of inventory costs in accordance with AS 16 are operating cash flows.
Investments made and dividends earned
- Investments made and dividends earned on them in the ordinary course of business are operating cash flows for financial enterprises.
- Investments made and dividends earned on them are investing cash flows for non-financial enterprises.
- Investments in subsidiaries and dividends earned on them are investing cash flows for all enterprises.
Dividends Paid
Dividends paid are financing cash outflows for all enterprises.
Income Tax
- Tax paid on operating income is operating cash outflows for all enterprises
- Tax deducted at source against income are operating cash outflows if concerned incomes are operating incomes and investing cash outflows if the concerned incomes are investment incomes, e.g. interest earned.
- Tax deducted at source against expenses are operating cash inflows if concerned expenses are operating expenses and financing cash inflows if the concerned expenses are financing expenses, e.g. interests paid.
Insurance claims received
- Insurance claims received against loss of stock or loss of profits are extraordinary operating cash inflows for all enterprises.
- Insurance claims received against loss of fixed assets are extraordinary investing cash inflows for all enterprises.
AS 3 requires separate disclosure of extraordinary cash flows, classifying them as cash flows from operating, investing or financing activities, as may be appropriate.
Reporting Cash Flows from Operating Activities
Net cash flow from operating activities can be reported either as direct method or as indirect method.
In ‘Direct method’ we take the gross receipts from sales, trade receivables and other operating inflows subtracted by gross payments for purchases, creditors and other expenses ignoring all non-cash items like depreciation, provisions. In ‘Indirect method’ we start from the net profit or loss figure, eliminate the effect of any non-cash items, investing items and financing items from such profit figure i.e. all such expenses like depreciation, provisions, interest paid, loss on sale of assets etc. are added and interest received etc. are deducted. Adjustment for changes in working capital items are also made ignoring cash and cash equivalent to reach to the figure of net cash flow.
Direct method is preferred over indirect because, direct method gives us the clear picture of various sources of cash inflows and outflows which helps in estimating the future cash inflows and outflows.
Below is the format for Cash Flow Statement (Illustrative):
Cash Flow Statement of X Ltd. for the year ended March 31, 20X 1 (Direct Method)
Partculars |
Amount |
Operating Activities: |
|
|
Cash received from sale of goods |
xxx |
|
Cash received from Trade receivables |
xxx |
|
Cash received from sale of services |
xxx |
xxx |
Less: Payment for Cash Purchses |
xxx |
|
Payment to Trade payables |
xxx |
|
Payment for Operating Expenses e.g. power, rent, electricity |
xxx |
|
Payment for wages & salaries |
xxx |
|
Payment for Income Tax |
xxx |
xxx |
|
|
xxx |
Adjustment for Extraordinary Items |
|
xxx |
Net Cash Flow from Operating Activities |
|
xxx |
Cash Flow Statement of X Ltd. for the year ended March 31, 20X1 (Indirect Method)
Particulars |
Amount |
Operating Activities: |
|
|
Closing balance of Profit & Loss Account |
xxx |
|
Less: Opening balance of Profit & Loss Account |
xxx |
|
|
xxx |
|
Reversal of teh effects of Profit & Loss Appropriation Account |
xxx |
|
Add: Provision for Income Tax |
xxx |
|
Effects of Extraordinary Items |
xxx |
|
Net Profit Before Tax and Extraordinary Items |
xxx |
|
Reversal of teh effects of non-cash and non-operating items |
xxx |
|
Effects for changes in Working Capital except cash & cash equivalent |
xxx |
|
|
xxx |
|
Less: Payment of Income Tax |
xxx |
xxx |
Adjustment for Extraordinary Items |
|
xxx |
Net Cash Flow from Operating Activities |
|
xxx |
Profit or loss on disposal of fixed assets
Profit or loss on sale of fixed asset is not operating cash flow. The entire proceeds of such transactions should be taken as cash inflow from investing activity.
Fundamental techniques of cash flow preparation
A cash flow statement is a summary of cash receipts and payments of an enterprise during an accounting period. Any attempt to compile such a summary from cashbooks is impractical due to the large volume of transactions. Fortunately, it is possible to compile such a summary by comparing financial statements at the beginning and at the end of accounting period.
Reporting Cash Flows on Net Basis
AS 3 forbids netting of receipts and payments from investing and financing activities. Thus, cash paid on purchase of fixed assets should not be shown net of cash realised from sale of fixed assets. For example, if an enterprise pays ` 50,000 in acquisition of machinery and realises ` 10,000 on disposal of furniture, it is not right to show net cash outflow of ` 40,000. The exceptions to this rule are stated below.
Cash flows from the following operating, investing or financing activities may be reported on a net basis.
- Cash receipts and payments on behalf of customers, e.g. cash received and paid by a bank against acceptances and repayment of demand deposits.
- Cash receipts and payments for items in which the turnover is quick, the amounts are large and the maturities are short, e.g. purchase and sale of investments by an investment company.
AS 3 permits financial enterprises to report cash flows on a net basis in the following three circumstances.
- Cash flows on acceptance and repayment of fixed deposits with a fixed maturity date
- Cash flows on placement and withdrawal deposits from other financial enterprises
- Cash flows on advances/loans given to customers and repayments received therefrom.
Interest and Dividends
Cash flows from interest and dividends received and paid should each be disclosed separately. Cash flows arising from interest paid and interest and dividends received in the case of a financial enterprise should be classified as cash flows arising from operating activities. In the case of other enterprises, cash flows arising from interest paid should be classified as cash flows from financing activities while interest and dividends received should be classified as cash flows from investing activities. Dividends paid should be classified as cash flows from financing activities.
Non-Cash transactions
Investing and financing transactions that do not require the use of cash or cash equivalents, e.g. issue of bonus shares, should be excluded from a cash flow statement. Such transactions should be disclosed elsewhere in the financial statements in a way that provides all the relevant information about these investing and financing activities.
Business Purchase
The aggregate cash flows arising from acquisitions and disposals of subsidiaries or other business units should be presented separately and classified as cash flow from investing activities.
(a) The cash flows from disposal and acquisition should not be netted off.
(b) An enterprise should disclose, in aggregate, in respect of both acquisition and disposal of subsidiaries or other business units during the period each of the following:
- The total purchase or disposal consideration; and
- The portion of the purchase or disposal consideration discharged by means of cash and cash equivalents.
Treatment of current assets and liabilities taken over on business purchase
Business purchase is not operating activity. Thus, while taking the differences between closing and opening current assets and liabilities for computation of operating cash flows, the closing balances should be reduced by the values of current assets and liabilities taken over. This ensures that the differences reflect the increases/decreases in current assets and liabilities due to operating activities only.
Exchange gains and losses
The foreign currency monetary assets (e.g. balance with bank, debtors etc.) and liabilities (e.g. creditors) are initially recognised by translating them into reporting currency by the rate of exchange transaction date. On the balance sheet date, these are restated using the rate of exchange on the balance sheet date. The difference in values is exchange gain/loss. The exchange gains and losses are recognised in the statement of profit and loss.
The exchange gains/losses in respect of cash and cash equivalents in foreign currency (e.g. balance in foreign currency bank account) are recognised by the principle aforesaid, and these balances are restated in the balance sheet in reporting currency at rate of exchange on balance sheet date. The change in cash or cash equivalents due to exchange gains and losses are however not cash flows. This being so, the net increases/decreases in cash or cash equivalents in the cash flow statements are stated exclusive of exchange gains and losses. The resultant difference between cash and cash equivalents as per the cash flow statement and that recognised in the balance sheet is reconciled in the note on cash flow statement.
Disclosures
AS 3 requires an enterprise to disclose the amount of significant cash and cash equivalent balances held by it but not available for its use, together with a commentary by management. This may happen for example, in case of bank balances held in other countries subject to such exchange control or other regulations that the fund is practically of no use.
AS 3 encourages disclosure of additional information, relevant for understanding the financial position and liquidity of the enterprise together with a commentary by management. Such information may include:
- The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments, indicating any restrictions on the use of these facilities; and
- The aggregate amount of cash flows required for maintaining operating capacity, e.g. purchase of machinery to replace the old, separately from cash flows that represent increase in operating capacity, e.g. additional machinery purchased to increase production.
2.4 AS 10 (REVISED): PROPERTY, PLANT AND EQUIPMENT
Introduction
The objective of this Standard is to prescribe accounting treatment for Property, Plant and Equipment (PPE).
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XbfQNI4l6i4kAnG8xA4TswrHN53JTDEHr64bABszPCGheIhAJ3fbj2XTp19EMUDCcxjZPESwpQEXXgHjOb5OyJfb1o8kMKG/KPy70QQjQ9EgeiycDpU7MAqOzXz/XU4yE/gV4mnOl6jIkSDkmYY8w+KlLtB+bDxoeiSWHyG6HpmNfFQXLg5t3FtnVPie//njKylx/7J7M+TMzj/zkPahQwr5/Fl/p072ypThjQOB4oK/cCIYR9NIphYmU0DFtw7BCiJIzbu3bWE8mhqOaETxIovnQwGDI4c1yfmO8EXDvyCLp3TfHFpSiKFT1cwbAAUxqpCElhpNlj+vhr+NaK3b7sNmzctd9fd1bI7Nu9kxUfOuzzIbhnQojmReJANCn3vbLBO33awEQNP+PeVBRESFDJ7wtXjfVhe6besfHzxdP623dvnezn2IcQimY6HQKBhnlIv67W07121phelePWVcGc+RcWbY9ENVzvlYqA3755kl196gDf+x2enW6funSUfe2G8TZ7bJ+IeHCN2uZdxa5Bq/DFiz56/nB/fmTcnzKqp9187lA/hh7PTz461R8n/E6EzalRMG14pm/0qPhX5o55ssM0xUWuF4+woRATVSorv5P79/KZOXbpjBwvzuav3XtcTQJmWTBNFZEQvo8kyWgBsXRjgZNJkVLTmemd3P0p9TkbQojmR+JANIhwmmF1nTvm54e9Q3r88RW7f/fMGp/RT0Mxa3Qv+99PzbSfuQab7df/NtNn+DMTIH7KHQ0NDT2988tcw/SrT8ywu64YU6t1HQjrP/L2Zp/sRiNNsR0a+N/fNct+/NFpPr+gqxMBuXuK7bkF2/3rHnprs23YiUA4YhdN7+9f9z0nWigPDAwvAMcLv+HhiqN+GuBvPnVK5Dt9bLp97KIRlukaQKo6UkwoUZJlNZezTjSkOnr8OynE9PbK3f66U8Mi/E6/dNed9TQQgB84AfHgG5v8MEs82EB4jTg20zyjRcRzC7b5Og4ch23FlgJbumlf8FchRHPS4VuO4GfRyiH569UlkTB/Y0BBHHp5Rc7Br9hS6OfhJ4KxZnqUjPMTnl7unP7WuOS9d1zPlHnwJAwSsqaBLas4Yrv2HfKvpze6wgmB6Kx1fl69tcj3RNENpa7RplgQZX0TNU7xUEmRcW4S5fKLIwWMKOJD5UQ+k0JHT87NjWmgKHhEg0/+BEMC9KQpgMTrGCJBwHAt1m0v8iKCIROiIjSMnVI6+HH7Xa43TCP6z9c2+lB7CA0iRYDoUVP8KNFYe1bPVCs+UO5LSNN41gTrORx0oouGmFyLmuAaUMlwp7vuHH9L1PkB15aZBIUlh31+QPmRo/6+bt5V4qML1EBASCUCncKwwiF3zRjWoUJkuK4EcD3JRyC/YZM73uIN+/z9bExYBySspSBEU/JtR/Bji0QLL7UhGnvhpaaA3AFK+hINYMiAxgNxUR0ktzE1rmNSO9+gJqo6WBvCxZzozXKtqmPcwO6+gFBRSZmflVETJDLyvYBZDeQ9tGQQEWEjiwjiPrWEIQAtvCSaCyd2ndxvuUgctCFagjgQoimROBDNRUsXB8o5EEIIIUQMEgdCCCGEiEHiQAghhBAxSBwIIYQQIgaJAyGEEELEIHEghBBCiBgkDoQQQggRg8SBEEIIIWKQOBBCCCFEDBIHQgghhIhB4kAIIYQQMUgcCCGEECIGiQMhhBBCxCBxIIQQQogYJA6EEEIIEYPEgRBCCCFikDgQQgghRAwSB0IIIYSIQeJACCGEEDFIHAghhBAihnZHHcHPopWzdW+JPf5ubvCbEG2PMQMy7OyJ/YLfhGg62jmCH1skEgdCCCFEIyNxIISokb0FJfb35xdZn+5pdvrkwZbdKyP4ixCiNdLSxYFyDoRoBgqKD9nDryy1l99f54WCEEKczEgcCCGEECIGiQMhhBBCxCBxIIQQQogYJA6EEEIIEYPEgRBCCCFikDgQQgghRAwSB0IIIYSIQeJACCGEEDFIHAghhBAiBokDIYQQQsTQptdWeH/lVntt4XorPlAW7BGiaSg+UGrzVuRa19QUG57T07p17Rz8RYimISOtk332+tMsqYP6gCcCLbzUgvnlA2/ZE2+ssMPlFcEeIYRoHSQndbAHfnCzZWakBntEcyJx0IL54V9esWffXW3f++SFNrBvt2CvEI1PXtEB+8Pj86zscLndfOEUG5zVI/iLEI3Pf9/7qq3YuNse/MGHrU+PrsFe0ZxIHLRgQnHwp29cZ8NyegZ7hWh8du8rth/d+5odKj1sd90w20YO7BX8RYjG5wv/86QtWr3NHpA4OGG0dHGgwSghhBBCxCBxIIQQQogYJA6EEEIIEYPEgRBCCCFikDgQQgghRAwSB0IIIYSIQeJACCGEEDFIHAghhBAiBokDIYQQQsQgcSCEEEKIGNp0+eSDpYftcPkR69I52Tq0b9GVLsVJzhH3mB0qLXc/HbWU5CRnb9Llouk4cOiwlVccsbTUZGvfsqv4tlhaxdoKFUfarD5o8+A4mtOEkaI0lKLtgZm1b2YRLt/WdjnRHb5WIQ6+/If5tm77/mCXaEt8++ZJNnFI860Q+PrSnfY/j64IfhNtiWnDM+0bH5oY/NY8XPmdV4KfRFvjH189w1JTkoLfmp+WLg4U2xRCCCFEDBIHQgghhIhB4kAIIYQQMUgcCCGEECKGBomDjh3a29iB3WzmyJ4+2ahvj87BXwRMGtLDLpqWbVOHZQZ7hGg8Oid3sNPG9LZzJ/Wzgb27BHtFc5KR2tFOH9fHzp7Q1/p1bxv+D39/wdRsGzeoW7BHtEbqNVthnBMEU1yD1yujk2VnplpKxw5+etq+4jLbkX/AtuwusbeW77LCA4eDd7RNvnvrZMvp2cV27jto//HnBcHek4uWNFvhDOeEJw/NtKSkdvazh5cHe9sufVxj9O0PT7IOHdrZs/O32SPvbA7+cnJyss9WSHLX8cJp/W1k//RgT2I27Nhvj76zxf88KifDvnDlGDLT7f7XN9iri3f6/a2Z33zqFEvtlGQrtxTYjx9aFuw9+dBshYZR58gBivFjF42wi6f3t9lj+9iQfl0tu2eq5fTqYhMGd3e9mCy77oxB9omLR1q6U9WtFebQ3n7ecLt0Rk6w53j6OufdLS3Z/ysazvDsdJvlesqnO7trC4zsn+FtjH8TQWNGtC4zPcXSu7TeZ625oOYHvWLsq7qNiGAIHSNEWk93D9I6tY17gL/v7vwanUPReqmTOEAYXHPaQBvQK803jm8u22Wf/e3cyu0Pz62xvUWHfKhthnvIPnPZKOfAWmdaw1WzBtgF07LsounZdsqoXsHeWN5ZsdtWby20d1buDvaIhoAQb9FSvA70c43+5TNzvI3xL7/Hc+BQub29fLct2bDP1rverGgY9POSkyL+anfBIXvlgx0Jt988tcq/BvbtL7X3Vu2xRevzbevekmBv64ZrsHJLoS1clxfsEa2RWrfcYwd08+PnqMVDZRV2x/+8bf/nHpLcPSWV23MLttuX7pnvGsU9XoVPHd7TPnTm4OAIrYuMLsnWyfUaUlM6WJcqQld/f3WDffvvi+2vL60L9ghROzq6Riqtc5K3Mf7l93gKSsrs10+utB/9a6m9u3JPsFc0Bht27re7n12TcEM4hGzde8B+8dgK++nDy2zJxn3B3tYN1+A79y+2h98+uYexRMOotTiYPKyHD5+hrl9ZvMP2Hzxshw5XBH+NQC3vEtebeX/tXp9/QHSBccZoeD/7fdle/3s7//vlp+TYHecPq/xbdfB3kiEvm5FjH5kzzIf6eF9Vb6Nka+TvkdcQpr3lnKE2Mju98j0ck9ekdUry53HB1KzIucQdN3yd+1+A+7u7iuyLfEaw21FecdRK3TU67P6NhtdUHtv9Hh6Tz0VMRY4TdaA4wtcjUPj+s8f29r9Hb7ymLVHVNb39vGF201mJr2n4nsjfgp1xsL/SfoJ90fA55N1cO3ug3XzOED/MxuurIjweuRO3njvUv5djR98v/3nu93AX//J7eK4hVKEuKz/it4ojR4K9EcLvHx6XYw7o1cXb2PQRPf3vx450POH7Sab98NlDrH/PLpWfH27BoVslR45Ent1EWzRH3U0I70F8WXB/H90WfQ9G52T4ezDGdbb4vSr4S/h+cm14Dx2z6ONFwy7/t+CY4f3jfTecMcj/XJ1PAd7DUPCVpw6wsyf2rTxe/LsOOz9f5q4D/i2aROdAJIZzuGxmTuRY1ZxCeM48Ezwbk4f28L9HbzV9B9F41CohkRv8mctH+0Y4r+iQfe7ueV4EVMfXbhjvhEFP//Dc8pM37WBZ5KEikfFzV4y27fkH7YHXN3pHdeb4vr53BNRCJ1z1q8dXegEST9fOHe3jF43wx05Jdq0y9unshRArSULPL9xuB0rL/cMd8tvPnmrdXUP6gvvbxl377c4LRlgXJwL4rO/+Y7Ft3Flsn3XnNHZAhnVKTvLnzDGPOn+7eXexPfjmJid48rz4+eTFI+28KRHhEA+f+dunV9uLi7b7379362QbO7C7rd9RZF/+w/t+H5wzsZ9/YPYWldqfX1znf2ess1NyB//3koPl9trSnXbfq+vtYGmsM+K8bz9/uB+26dqpY+W5xjuM5xZss3tfWu+vRXW0pITEOy8cYedPzrLkju2PSzQ7a0Jf++gFw519lvpIDTbFcE/lNXX2wWf/7ZUN7ppGrgkOi0a9i7uO/3S2+NBbm/z+aM4c38cLycz0Tj6plGEi4HIP7J1mH3PnNDyrqyXRs+dWuD8wtEZvksS10O4BQUvOBCKiR9eUiNN1/1d2+IjNX7PXfvbIci/4/uO6cTbaNR6JwAY/9KM3/IJhiPXv3zbF28TDb22OOf+v3zjBprlnbeH6PHc91tsXrhpjAxkO7NDO2+ku1/vlOiHko508djS4b5p3ziOciE5x1zr8XtEmxjn/8YW19ryzs9pysick8l2/c8tk33lgSLA2yXYkJH71uvE+svNndz1e/mBH8Bezn9w5zYb1S/d2h+/BdzBej+/A92zPO+D9xarcwhhhwVAsfvFmJ8p6d3OCwN0z7gGNK1Hbec5W7n5mdYwPPt/5pFtdR2F3wUF3Huv8EPD0EZk+J4Ijlzhf+srinXb/a87+o2wyhByC/7h+gp/1kuKeGfwKdkJEmGdjwbp8b3vwf58+xedR4RN/8MASvw+uO32QXX3aQNvifObdz6xx5zPUJ6/zffh6hSVl9sz8rfb4e7nHiaw059f/7ZKRzhd195FY79bibA6IVvzt5fXBb9WjhMSGUavIAQ36MNcj4qsSRotueKti175D3ulgGCQvhtCm8nDg0O5wzpxpWPnFpX7MlI2Hht4KzoxkvmhIvPrKtWPtNNdTLnc9JcJ4OL/V7uHiPtDD+ZwTMVlx47Md3cPFAzbVOScaGB7EPYWHrNg9MPyMkBk/qJt/aJZvjhyTMbUS14gM7tvVbnC9eRoA4H2cJ4YOnC9hRvZt3FVsxYeOCRrfYLjvGx8S5iFnQxAhlGjod+w76I9B49YppYOd467L9e5hI6wczUdcT5hpU8nuuobnunprUaWjoOHjgeY843syrZmw14F4/KyzgZlOGDBLpPKaOod3thNhN7peVHhNuV9FBw77xL4pw44XSIjifj1SfYNNCJ8GOWRQnzT7urMbGof84jL7YEO+vxdb9hT713/n5sl2Y9SQGp8xY1RPL2w5R8LWvH7xhn1eBA8L7At72uYaDe5hKGLCe8p32by7xDtOwPNw3PCZigab5wX0Nn94+xT/7ybntLe44yAY+3bv5MVUfA+WxEbOcfyg7rbfXZvwGduWV1IpIrB9zr/oQOQZaMtgd0nu+iW+B5HnfqjznYg1euWbnM2Rm0DjSDTmLvf8D3ANcvQ78TX4hQzn/xAQ2EjkHhzw/pRIAn4gGu4htzzd2dYXrx7jfd32vIj95+8vtc6ukZwzuZ9d48QwgiEaGvqff3yGE4PpPgKyxgngZZsKnA8pdb34Ll50DHGCMcT7M/dZ2F40fH8uAfb/zQ9PtFFOZGGvdL54fvj+l52SYxdOdQI/zifyfZmWi5Lhs/m+61ynCjEE+DeuHc+yaB46fMuBqs3fX/WDPjqnmw/xYGBLXYOEisSJVcdQp5hHu544DwhTG0nYgazMVN+jo6Hnb4udU/2F60k+9u4Wr677OKVMg4wwQIQs21zg3wdkbqOoMRh6Sr9z6vmNZbvsA3fsZGfwzJjo44QBRrQNERN4UYYscMg0xrvyDzr1us0n1axzD876HcWuB9bJNu8q8VGHv7jeFMekR4Xp0zvkXD9Yv89y3UO90gkRIgPso4eBo7z/1Y3+XDh/xFPIHNfL7el6nLzmufeP9bAIPXM9eYjK3Xd8b9Vu+4nrpTztVHW+M34SPsl+Tknq4J15OMZJT/H60wf7hwwF/rNHVkS+v7uGKO+BrsHa7L77/z65yvd84sN+iUBoNOdsCiIxJHDVB0QqjhahR28mGmyGv3NNsc257jN+8vBye3reVu9QsA3uBY6Re7TL9bC4rth2tnPSae6avrF0V0ykBQFApKKfs1mON3f13spe17c+PMnvx7bpyfzjtY3+XhAt4HrS42Ma61vLd/tjEnm46awhPmRKj+v3z67x50avkvNDICzdtM87Z3qGy7cUeNvjWCvcz//71Cr715ubvI2Fds09x8Z4jrDL5VHPCpEU3ts9LcU/20+45+tXT6z0x0ZIcx7YMI/xCvc+PhfxT9j7ylkDvbjke93rNr7XJvd8MFuE6ztv9R777v1LYmy9NvDsnzG+b/Bb8xBvJ9VBY4eAxE4YFqUx5hpFb3x//haC6CKiSuPMc0hjHHLhtGzfI+/qbGuXE6rcP/wEvhA7pBNDBAnRudiJsFD0MU2Q/e+t3G3/cn7uCdfT5h7QyGL//K2r82VPzt0aeYNjWFa6n0XhfYp77kmC/tFDS53f2e6TJkP7T3Y+JdcJ2N3u/gJ+9vOuI4bP2X+wzF2vTT6a8eqSnVFRsna21J0fIgPwp/TIEd+vu2cmZJwTlNhPN3cOiB/+9sMHl9prS3b4jlj/4BwQOHyX8DqGwwh8/0fe2eL9F98Xu+T6ItDXbCt0PnK5u06RdqQ2IIQS5eo0F992BD+2SGp15SKKMKISN7ibGj++mQh6O0cDAdHT3eB4MARCqYTVCa+HEALFaOjpDXDOEecGOJbBzllzsxc454qYCMlzRvuic5o4UQrDEHnISDC1a69TwjxsvHfBujzvaGkkcNQ8tNRmCKFHycPO3zFmDLiz69E3JjzEr7mH8C8vrq9sdOa6a8J5EdbjQefhCDnLOdYwmvKnF44lOdK4ILI4ZwREOETTFvHX1DklRF7Y0M9zjfoLC8Jr2tFd04hNwdrtkd4JoczzXM8qGgQaAoCG820ntkLniCjE2fI+nBgNbsiabUXOaef6nhKNwpxJkWPSePihLHcO+4ojYiAER07yalPAudNAEsoFbOXlD7b78+QZ5HswTAMd2keifDzvCOy33HcO4dmi4ePZZ7ihtUPvnaHG+I3Qd/wQXk1gC4jHl4Ihhx2ug/K8s8fcQFwNdg1+dPQGwUln4SHnq4gYhazMLfDRQqCjRg5JPNg/Qxt/cX6VoR9s/j0n5l5etMP/3M3ZP0I1ZPrwns6vRqLCiBY6HSEMNZN8eO/L6yrFRG0gJ4GODr4dSt158Pwwswab47lCQIRgcx2dDZY6W0VAhSDO6BzyHBNl8UNcotmo89VmbJ8bXBcSRRlQlvSgojN/gdfSu+QBzMrs7HpvkQdgytBM3xsDxksJe0ZvNJqhw+3TrfNxoTN6WxyX6Ze1xSfeOIOFkTmu15QaO8zRUEjopEca3VDQi6AHeags0pOLdho48arcEveEjde38KGuBoFd0bNFKIVwH5f4a1rhr030NcUh0lhjoZOGHhtaoGc0yDlNnCkNanREIWxAccR8XrwtYjOHyyM2T0QDuK97nN0SgibCccmMnBjh11RgWwjQaGicaHRo6Pke0dYS/9xEwzPEt+I9rR0ikZmuhx6/JZpSWhPYT3y0DF+0090H/B02UVvwv0BYnuhjPIcOl/vPis5HQCQsc6LikPu3nfus6PuHOAyHPxAsiaCXHw6j1gbypIjChTkKUOzOh0hEWXmF9+3RPgqbq+oKIGjYvJ22frM7qaizOKBcMj3pmiCpJTQAnG88kcYs4kCjwQGFhogRhYbcNfXYdC7G6Blzi98mB4l1PDjRDQDwUWFDnwgeNLJ0OQ5jsWxXnDKgSUPu3vCDn6NhPw9RPDgTGjogJyGECAO9WUKNOI/osfG2RtiAxRO5psdfF8Z/GT9nCAtHSW4NEF0gmQr7I0GWYaqQzPSISCRKRc5MvB2y9egaeU2YEElYlSEEIm+IgkumZ/ukVJK4Jg7u3mQNblXDf9hR/N+4RluDnipCnBBxCCJnoLs+nGd0WL21QoP4pxfWHrf98YV1zr4SX9OqqCpHi2c8HCKKh6GDcyb29bOX7jg/4o/YJjthWR0EdRMdks9J5FMY9sBXErkkOtQYVPWdsLdEvolnkLeQJ0PCbgjPCcMlCHVEblW2LJqGWokDDCd0rIx310bB9XBG57NsHdEZvPWFsbLQgSJOULvx2/6D5T4kR/gOtV5bLp3R3249F0c90C6e1t9nurMhGBjXPVmgkQofJJzGxy8e4ZMwb3eNzBnj+3gx9ebyXTGhSFEzDDMRAaAhp04+pKcmW/9eqT5iQAie0HBIZQa0M8dEdshGQi62GM4g4PlZtCHfFwp7dv5W1zgftZkje/nsbmafVFdps7nAqTOUgJgnjHvbnGF+Kijjwfw7sE9XHyK+75XaZYu3ZMj6f2nRjuO2VxcTng9e1ESQd8U1/9BZQ+wK12FhaCr0SYzbNyY+GunsODoy1twwrMbwLT4ef8YMIGb04Nemjejp7JLZV+ROtH5RejJRK3HAmH6YhY/h1mbMrXe3zj5cVuqEBeOXDYUQfKgcf/v0Kj9VrKqNOgy1NXamVxEmJvmM7Ozv/OMDPz2HjTGzba4xPlkgo50eBeFgoiPnTc7ywoYsX3qxJLg95bboYQpRM/QSScDDrklQJDeA4QGGkRj2CnMNQoqdCAWcVSL7i96iC+MwrEHiIGPJ//3gEntibq6P9JB4ePVpAyqFyYmC7z9mQIYXP+QLEUkhqY7ng0V2ig+W2f88utwPe4mmAdvjmtOD5j48+/5W+94/I/6IjXH7xgT/jNhhlsOJgggVYpxhCBLHmSrOsNuMEb18A/WAX7Nih28DRPNRK3Gwdluhd6A0zijXWaOPhX4SQQZ8WAyGqSx1gegA2eOAMYRjZxTdCMUBq58RCq5qix5vqwmmcnUPGtxv/X2xT4Bh3jEb44JhouDJANnIJGhyL77x10X2+Lu59u6qPb5exFf+8L7vpRa0gZBvU7Aqt8j/y1oFiC6Gz3CaC9fl+0zpaELhSXY7zjyRDYZbIohCMP30oTc32TfuXeh7qQwN1fRcNTWIg1NH9fI9tZedM6YeBYm+9Oz++8Gl7lwX+WTgpu45t2WIXk0Y3MMIsVP1EiFJuD/0SflFtU8MrA0lpYiDo37Itqoy8E0Nn4sQQjh/5x+L7Wknmt91NscwDrVFnn1/W518umgcaiUOCCX6OfyuR0rI9JrZA4K/HA+LL13kehoMK6AEf+B6SInAGCjHHL/ULOKgf2aqfy/Z0YR0gegDnw+nj2u86VAMGxDhOOBEAFNzoumcnOSVbHXgUMm0bQ7SXQPC9WGqU+7eEnvwjY32+2fW+Ex0MntJ+hH1488vrvXjoURgZo3p5eeeEy3bXXjQ2380zAwBbJjkwvrC/SI5MKygWVU2No47HFJrUtxHdHPik8/ywmh9nv3tlfXexkge5lw17tu0cO0ZuiXZtaCk9LhGsVe3xs2BQsCGQ8bUT0gEES2KNzUV2By2hzCiYNz9rrODzTFrC792MnXQ2hK1btWecmqOqX002sw7/fMXZ/sxSYw53Jgj/JnLRvvwN8mI7zjlG4Zg43F/9vNiv3DVWOvvDI8oA8egqiCNH9nmm4JoBZBVTogWQ6aK1teuH+9fz/vC9zKGS8U/QsK1hdwEkrMIq5EgFh5veFa6L9JEaDURzP8GphQN6h1ZiGpEdnrC6UWNBTUMGBtnWuVj3zzH/vyF2fbrT830FcvuvutU++87pvppnLUZ9hGxEPInn4N8FuZ8IwqZvpW75/i5/PRkNjqnijPzhWVOG3icLd5wxmD76Z3TKrOwmYrL78y9jn7tje51mUHyIo1vCPkKPD/Ae4ks8D6icryvKaAHSeEZhqwumdHfHvzamfb7u2Z5G7v7s6fabz9zqv3Xhyf6v8vEmgZEAUNcCEKeZaKFoa0wFl9VA15fiAxR0RAxSOEwpmpiZ2xUof3lJ2fYnc4PUmG2qVi3vcgPY+E/H/7G2fbHz5/mbe63nznFfufsjiqgtCnya81Lnbq8hBkJY6PkmC/OyoTczHCjyhVzWA8cqrC3V+zyyVfR01miYXoNAgDH94tPzHAGMcv++R9nusaYYhyH/RgTJYCjoTgHSXkIhBlOCNz/1TPtns/N8tu9Xz7d/uP6cT5rv6oeWKJw6AOu903hGkTI5acMsN87Y/yfj0+3bzmRQfSD6o0Q/15+J6pBaJkxMj7/u07YUPgpnkSfC1Xtr4on5+X6apBkPxPaPlRe4SM5NGQ0HsP7pftKbF+6Zqy/D60NGq9aUcfrGkI9BN5Mo4+NUfilqgzur/1loRcTRA9IouL+h7aIHVPPHhEdglvjHlEIKXztn75wml17OoVa6DHtt3vc8xINiYHkPJD78PXrJ9hfvjTbV3/EcdeaOlwLGqb7XtngC/bwPDAljSJdRFOwMWZgTBqSaf/49zN8Ma7WSF2fyWgSvZV9dTkk+S3UeuH5Zirtv183zn7p/OPvnfjHz1BJNTzHBpxqDCRwM9RF23v+lGz7u7u/dP6oHNs/s4vtKTrkI6vxVPn5dTwx6nAwhMv3wubKXJuBAMXmmE1BFdIf3T7NPnXpSP9siuahVhUSo2EcjEVguP+ReeORueX8TDEjisqQ1UsN7ESJcYgBxpicz/GvI+GPddCZV4yQoEdGZS1CS4mg4hxOis/3ZZGdo+Q/HiaGHhAPVEyM/mzUN+E5zi1RMtUBZ5Ao9c7uHPiX3iPV36hMRsSChnatEwI0FHxPILObIk5MtaGBxrB5wOatjpQ5hTE5kXFreoHR85yZosMUSa4XlRjj8wSIRozIzvBTxqgSFh7vw2cP9YlKiDOKIP3ysUiFxMIDjGEXus866s61kw8Bcp1qM+WsJVVIJGJCYSFE5fPOZqOh0BZz0LmmjIvHf3ecCuVhuUdUEkxU3Y8xz9EDu/m1LbjmFMqiQmUiaEh5Fki8xRgplR1ptNv5BF6qb85dvcfZW7S4iNgrvUBKOPNqZjVgV1SSiw/Zcw7c237dUyNrIrg/U06X5wb7Y7owJWoL3fXgO5GLEoJIbt/O2bF7faIkNmykW5cUPz2W70l+D3b/5avH+UqbK905sTTxn55f64VLrntOCUFznRneIu+HhMq6wLN/MldI5L5QgZAe6nr3XSlbXBM0YKxFwTNMZDN8VoEkTuwEv4SviIfpoYhLpsnOX5Pn7ykg/hFlzP+nkUSc4b+wE3I/OC4luyOzlyKfhx0y/ZSSx/OdTyksifW9FPnCV3Ge2Ap2FILd4C/5LIbW8IGcClFV/CUFnNZHrb2DP6XIHdVl8bUhoU3tKjzkn/H44QDEMcPIPB8clwgJfOqSkb7GCM8uRZd+8+Qq/x34fPwusxh6pCf7KC5FmuKH+apCFRIbRq0WXqoKHC6lQwHHhhPB+VcHswM+f+UYP+zAks9UzvIlbDNZ8bFd5aJFNcEDzGqEPEA8VCQ+Ep5qCITxmA3Ag1LbBoyEtAmDuvsGnZAsQqAp4Ly+6noRVKejrOqP/nX8ojAIh1vPGeqT6r7yx/f9g1UTLWnhpZMVxB4JjIhEhqhoVBLV9ghhZgzDVhCuYFodOFSq2DG/fu6qvU2WtU0F0p9+bLqfQUFya1hVMZqPXzjCLpqe7Rurm3/yZrC3dpzsCy+dbNDYj3SdBPzsovV5MZVkmwr8GYmx+HPW4iCq2pT0ds/O9z8SWfvjJef7KZ0cD7lp158x2EcRbvvZW7UuyKSFlxpGg2QVvWgaczamD9YkDKpiZW6BD23VVhgAgoBeM++hjkJDhQHQg+J4denZ4iQZauH7N5UwAHqICASsjd5IIuhhMG8Z9V9V4RXR+NADogohtsO/1QkDoCfJa9lqE91B+LJKJxG1ppzORaNAZAPLCXux8RA1IAJCtT3RtDCkRN0S7KQ5hAHgz/g8/FlTCwOgYxI24PGRsxBy0IgSh+WgRfNw4mIuok4wWwQHwcNBXgMJYyyuQyYx/zIXHedO2J3Xxi/1LERNkHBMKJg1RKaP6GUXTM3yS1ZjY1SCZMEdbA8bZLhLiIbCcGi4uieJ5ESlKPaEzZ09sa/3cyRGEj1Zva3QD7eI5kHioIWwI/+APfzWJlu7fb9ftIQKamy3Bf+yUUyEhEUW/gkTKYWoLSudo2aMnnFpiiFRNZTlerExZiZhY+3bRfKOHn/v2MJnQtQXcnpYdIzcCRaNw+ZumxP6tYjN5fRM9bk7j1PJNC6PQTQdDco5qA+MtV5xao4PjTMlLFwWVNQOEs1IkCS/gKS2kO1OPJBoRIibBKfahp+VcyCiISmN/AmSvygQRh5FCHUPmMmwPc9tzt7qinIORFUwrR2/xro5LFUfQhIsQ8YstodfC9eWqQ3KOWgYzS4OSCAksYQxTTJqmekg6g7JStFT2phxUZeV00IkDkQiwuc02r0xrJVo4ZzaInEgqoO2lATF9lHxbEra17e4m8RBw2j2YQXEAJUISbaRMKg/XD+K5oRbfYSBEFURPqfRNtYQYSBETZDLwgJM0Tanqq8nDuUcCCGEECIGiQMhhBBCxCBxIIQQQogYJA6EEEIIEUOrEgcsdUqdc8rNMiWrIVB0Y2DvNF9SNq1z3TNeybqlljkrTorWSWQFxy42pG9XX3uioWAr2Ay2U1ewUWwVm42e4ipaD8xQaiyf0i0t2dst9hs966m25PTs4tehaI0LvIkIjSoOcExUtTpnYj+bMLh7sy96MXloD/vUJaP80qY8SA2hf2aqfeLiEfbJS0ba2AHdgr2157JTcuyzl4+y288bHuwRjQ2V/Fg4Cntjue7MZnZUrEz68YtG+NXiZo7sGeytPx+9YIR95rJRvipcXRk7sLv9m7N9zqcp195vy0wdnultjY1Gurm58tQBflXOxvApp43pbZ92tsZyzCweVVfuvHC4X57//ClZwR7R2mi01puFM1jC+a7Lx9hdV4y2m88ZammdGneOKeU1Z4/t43tsiejbI9WGZ6f7hZwaOr+1a2qyLwJD0SZWOoyH85g+ouoGgWJFiCVEkmh86O2wtj3OEnvDWbEKZmPCapXcZ1Z7TAQ9dIq3DHE9KFYcbCiIW2wmXJQpGmyRc6kqKkC0gVUnWYMjrR7OXlTPCOdX7jh/uLc1Nhrqxob7iwCpCpYuJiraGD6FIlf0/MewYFhcJ47VEzkXIgtVQW0UFhBjZUnROmk0cYChYGisHMfaGISdIsvGNk4dCAz5utMH2UfmDLVTR/UK9sayp+CgX36UpZnjlwutK8WHDvtVDVmnIL4U8ZRhmf48WJsfp50IFi2hJOiqXFWAbAoQiOdNzvKFUyioRVh/pGsccWyNAWFXekXc5wumZvuCQPGwdCwVPllwi8qBDYUKlyz5y8JM0fBsXe2EN+dCjy/RM8XytlSTW7+jyEqc7YrG5dTRvSyza0rlgmaIBYZxGgsKRHF/P3TmEF8GPREsm0yVQBaqaygs2cxCeWucj4uuOshwKmu1cC6XzcypUhizfPTWvSVVLmkuWj6NIg4Y68egcaA78g76hTQI+VLilzXSGwPG2bIyO/v15Fn8JRGL1ufb759bY396Ya0TCpG1wusLD+Efnl9rf3DHW7EltoHnu3Iefbp3cuo6sYNgfYO7n1ltf3lpXbBHNCZEkfo7AXqgtNxynYOi94MYzarCmdWVdNf7JiLAfeYep6ceLw4KnZ1jI79/do3NS7Bef13BbrGZp+dvDfZE4Dtlu+/KudB7TKS3lztnfY87jz++sM6XNxaNB3bGMAIrnq5yYhB5gHic3ghDSSFEO7m/LLdelehgPYvfOfv460vrgz31552Ve+z3z6yxPzt7KT54rNAQlTFHZEXsfkBvZ3MJoqbwJ2f3d7v3s8yyaJ00ijhgrJcedDv33xvLdjplW+iX3yTEWVttMGlID99Dawgsf7vSOUnUcEOXtqXRoVfId6lP9UF6gEs37XM9uerLUtMDmTOpn1frteW0sb19r7ktc/q43t6R0Wt/7v1tvqIfjrW7693VBsKq5CuwDHZ9oWIg0SV6UY2xpC62gs1gO3UFG8VWsVlstypw9gzHsMoiQ4G1ARvF3horKtPSICKV1SPVysuP2t9f2eAa08OW1KGdvy61geRoop1ThjasTDmRyNr4lNqwt/CQF5REWcvrsF5ByDp3Dss27/NVDKtjxoiePgLHkFltYDiYvDUNx554GmVtBW7kl68dZxUVR31Pm7Fa8g+40b96fKVfi74qCF2RzIVjT07q4NfCLyw+XLmOOWNbV5yS48diUeuMNe93D+e+/WV+CGPDjmL75eORWv0s83npjP5W6pw2PTB6/4wTIjw47kNvbfYPVzzXnDbQh2sJVd/1u7l+H8MYt58/zH1ee3v0nc02b/Veu9Sd65nuM0h2xFFG1ocos/0Hyv3Pz7ge3wsLI0qa904Y1MPy9pfa9+5f7PdFM3VYphdDqHOuE6VDWWsC5/6bp1YFr4rl+tMH+THJ3t06++uwzx2b47+yeKe95a5XfWipayvc87lZfiiB4738wQ6fOErm9fMLttsDb2zy9zsRCNar3P0m4ZQMf9avZ6NhpefOPhIDeR2RMMKsh8oqvPBEDOBIv/rnBf5nwsyMP3d2948eFPee5WZxhkTOnpm31V5y5xZPaNM01L96YqVfWAZYd4BjLt6Yb395cZ2PkGGbgwLbxz5pmPLduTB0R2j4R/9a6t/LgjVXzRronsEj9if33vi1+BFBHzpzsM9LwHbR7KzHwTGwt3xnR/FMHNLdrjp1oA8t8x157kpcL3PRhny7/7UNwatqT0tdW+HWOUPtkuk5vkH9+l8XBgmovXyp3187/7asmuWrSdob1KeL60B1qvQXRFefmJvrn3XsAL/FM00EltewKia9eX4mAol9A3k14wZ2tz1Fh+z79y/xtnLbecO83WO/vJb7GQ1+gmdjZHaG9333OP8MF03vb+c4cVzihCTPI+f1byRfu+P36JrsfVKZs3HOBfuvOHLEfvrw8krh+p83TbTuzo7mr93rbGGj3xcN/h9hwEqL2C3Py1533nyX0EfG86Wrx/rvgq2zMB/ntNmJfyIm8UNttUFrKzSMBkcOuJEYd9dOHZ2KPGC73QP05DxnpE5RMqRwXjXZrB8+e4jd6BwWq8DhKDEgRMC4wd38fhr6VOdkSfYiOhFOuSG7lkaV10ZnZtNYDHD7SNqhVwk4NF47wj0chKITMd6Jm0F90ywj7Vgil5/K2CtyLELM0K1LR9/jDHtQjP12T0vxx2dcmJ9DEEiRc+wS7DnGrNG9fFY5zrKrcwg0ODwMvB7V/NM7p9nEwbENNg7qilMH+O+BkOBa9XDXBGcxtophltYK2fzYC9GhVVuLfKTo1SU7ff4B97h3t8TRAELyiNjp7rpjN9gnvWdCxqwj/5Vrxvl72seJPxpEbAD4l9+5Pww1hE88QxnYIPc4jEDgSPmZZK5TRvf2++JhmIBIW8+MFN8DDeE4fEY/ZzvQOTnJfW6qD/HiYIFkQxwor8UWQ7DRyPvT3PtikxZ5Xr52/XhnW/388RAW2BvnOXlYD/vZx6YfF7XjOtKwTXACoYt7P/bWpVOSu1ZdnQDqE7yq9cMQ4tgB3Z0/ae8jRDSYv3gsIm4zUpNtmmsAq+JHd0z1EcGh/dLdPUiyZHcPI3YRef6JPHRzPoP7iDAA7I/7csynHIvW9Oue6u89YhEq3I1EQPA6OmiJkmJ5JqYN7+ntnfsXkukEQMQ/pVXaIM8Cw7dhg0rEg44QryPxkGGVEM6B/YiaeD56wXC7dvYg97x1sw7u2NhOJNKSYbc7MfO5K8ZYdty5/vij0/wwdH/3/bDNdu6j+rnX0BlCYIjmp8HiIM2JAhwdynLRunwfZi07fMQv2sJNZvzM2edxXDgt2/ewMFjG9G/+yZv20V+8bTf96A1buDbPP4w8JKwd/8lfv+vU7XKvPIEeOj0Ctn//4/t+XzQMb4Qf+a83N9kB1zPkeAOdgo+HB4fkSR7KxeuPRRX8+8ODBP/e98oGu/G/X/fHBMK3RErCc3ngjWMKOjyD8BAhON2bzx3mDZ6Q3v/7y0K743/e9t+ddc1x3DzsZzmREHL62D52mmtouFb0Dj7xq3f96z/1v+/ZK4t3WOGBtpWAdgoJqe7CkldCj50hLCJJCEEcXKLeAo070wSZl83yrz94YInd4mzuuh+8Zo+9u8UOO5vt3yvVity1/Lq7J3f9dq594HrIsMT15D/3u3mV95kGopK4Gzx39R7buHO/T1zD+cfbPk6RSBaCg14RPfGQypcGPyxcl2ef/s179uN/La0M377oel3XfO9Vfx6f+b/3/D5P8J74z+PXr98wwc/iIRfoj8+vsdt//pa3H54pjouoJtk3fCvC9prZA/21ZB39b967yL/+Iz97y/cSebbbCoitvt07WakTffidg+6ZP1ha4a8bjWVWFQ0XvWBEJysMvvzBdrv2+6/ZLT990/7TXUt6wXSqsNO/vrTObvjh6/bwW5v9+1ho6PfPrK60NaKdlXCDou4vvfpXXE+cITXsmkhCPBc4H4vAwAdil/FEm8t3/rHYbnP3+O0gCsnwBecbngvJ3jVx/RmD/FRPfNW7K3fbbT+N2NoXfz/fR/mIDhPlQmSG3HLuUP87zzH5O7z+jp+/bd9z5/PB+nwvuEXz0yBxgCNC8fZyhomh7ik8lgRIWLOsvMJSnZHc5hrDaBAMOHh64Nv2ltj/PbXKh0uBBvd7/1xiX3DGlGgIoD4s3bzP9xKJBBDOj4bxRB5SnPnPnbNsSoh84HDpmTJ+iBiIDpchOt5yDya9xOGuhxpGD4gupLjGhIbrJedowuxiGkMSlP75+vFhvdYKjSpijvvFuGcIwyusVInDvng6kYVjjhJhyJg5iWU0kE/O3eKHiUJw0Df9+I0qw511ZYNzosyW4dm4dEZOsDcCUQB6ikR/np6Xa7nO/psSnr/h2V39c8UwHcMuIe+t2uN+3+b/xvW6aFqkvgIREQQDTnmxc85ktYf8661N9q37Pgh+a93Q2+W60AHa4u5TdB4TuU10KIa4Ro3clWjwbXQCeN6ZrfS/Tx4bJsSnfeme+faLR1f4YYmGwpLGJOQSKSWnIb5HHiZNMhzw+Hu5/uemgkgDPhZ/ylDLLx9fGfwl8nw+7kQ4CZ0Ih+kjenkRCr3SOzmR0s7P+HltybEhaHIi8MmLA5EumpcGiQNu8uWn5Dhn0sE3dkylCqE3lu96czBuUOx0P8LhGAQww6AoEAbRIDT4W2Pw3so9XpXSyA6NUqyEXwmN0Xhw/k0NId1zJ/fzToMhGHqgqP3o7cm5kUx1QrnMzgB6K0RjaGwYg44OJ7c1+P7cR64d9zVkmXO676/d68OsVMmMjh6QN0IOCdDjW1tFfs3T82JnCdSXFc4xIuQguhYGjQ1hWobIyBsg16GpufOCEV5s0tulEYm3t7eX7/YiExh2AYa5ODcEKSFwQudtseoiMwgIaxPiRiTREIcwC4nrxJBN/PNI5A+fAmG+QDyIhJqS+WoDuTCrtxZ5u89xviwc3gLODbvnPJsj2nPq6N4+QkWncZVr2CkSFm1rPBNEw4BIXliPA8HO+SMWrnbPN68VJ54GiYOOzukMc8ZHWIsQefycV5wRN51GMbrkJ44bYUGDvTDuoWsK6CEhNnyv0z3IfDag7gc4pcu4HOHgpgZlzTglED0gGYkko+iNPAygIQnzJgjvkbxET272mD725avH+uxfP2YZ5D+0FYj00GNDXC1cH3E0IYhRbCmSB5LmRRgQNaJBdqboRSBDX03JitwCHxHCvnHOocMmT2Lq0EwfWiWytqew4TMcaoLptoDtk3Qbb29sYQ5Nl6BMONdwwdo8n/DK+VNF7/ypWX74ELttK2AzFJeiUWOIiZB/CPcWW+Je4tuiG2XC+B2cb6RRrkocNBYFJWV+2It7hn3R6IZFjZgFhUAgitUcvW/yKrAzYEiF/IJ4W5s9NpKHg9gMcx3mrt7r2wryEyI+cYTPoSAfgsRecWKotzhAHdLT4KFAABAuJ5kuegtvPgZDJnUIjSThXxo7HqCm5nDFUR+uorEY3KdrZeGigU7h0xun4NFTjdRrrA4+v1Ny5JL3yujsE3biNxLe6A2QdRyKLf4lEsOYJwmfJBd986ZJ9rkrx/gkxbYSSWA4CqGJ7TEzJt7euA7OZ/vrfNlMklkjjR2vRxCWHzniHGXT99aB2TaIZj6XaYOArWFzDLcR5aCITFMTCmGewUT2xsZziM0t2RAZxqMRfHXJDnvk7c1elBJWp2Tvv187zo8PUxWytcO9InmQYZny8iP+O0fbGhUEfeKcsy0awujKhszswAb3R+WTNCWIFIYv8KvkUIU974nB9EGG20jYbWqSafDd9wb8WCJbIwETW1u3o8jPzgKiKORzvb4k8syQk/D/bpzgZ1mcPaFfm+sAnSzUWxzQe7vilAG+V4YTJiuXLNTojZAqr2MjCzUE1c2GeOBvTQ0ChGQYQqtM0yHjt4czUsJ/DC1sdr285hApTL2kUQN6IkwHq2pjOl4YggOiB/e+vN7+/up6n6S0ZU+x78VdPD3bTxvqkyBruLUxJ2quPeHLeHtjdkuY3U3RIHoiHnfJD5cf9bYWZv03Ne+s2F05PZAERBw39sYYNvtJoGwOEMZAFCCRnUVvTBkLwYEjmCl2Qy4M9sp3OM01ikQSaBBbMwhNZhNhM+SJMHsq2taY9hcm1dE7jw6F40vIKeF6NQeRmioFflYAkR6G3YhmMGTKecRPa20q8OmIc3hqXm5CGwu3f7252Uf/QhDL5J798/VNPvenwAkHIqPXzh7oZ8OFIlc0Hw2yXh4gxn5pxP784rqEG/Nvaf8Jz+Ekgfcwhk7YnNBRc4xn8pkkf9GDQtWeOqaXn/pF1ANVTSncpoaexgHXSwPCgXNX7fUPQqItWhhE89by3T4BkXnwiASuIcMjVVWNbE0QMkVQ0uNOZGtsby7b5cfLWdeDGR6Ag2QfvTnskChXc7B+RySRjyQxepZsnMOq3CJbnyBzvCkocnYG2D+zghLZWrglgqTPR97Z7IRp5PoyuwKRc47rPbdmaIwYVmCuPUmb8XbGhoCn104Yn/UwSHgF6kfQ1+AY1BdoDijxjqBjFgTTL88a39dPLycqRCJqc8BnhcnSVOmkxkciO2NLFDXjvc++v9Unav/lxbU2f81eH5kOS1eL5qXe4oBERIyfWQavL93lM1ETbX90PQ8UJcVlUIDAA4chw5RhPbzSjQdjoP5BIuqjyBmT8+N/TtkSLmROLWPTnAeh0/pEDsiwrUtPlMhFWIMfZxImHNYHkjXDUCHjnoR+WzMUVMH50pNjpkEiW2O7L5gB4vSAXTg9OzIE4ewvnBVApbuqKtuF4f94SGhkSlpd4XwQhDwnHBu7Y/x30679fi2E+hCOJ9eWsLgZzxjPWn1hGhuNTDgsk9m19eYeIApIrkN4M6RHYxZvZ2yPvL3JD/Uxc2ZYdlf3TAdJr64nf7g80gmYMzmxTTEkm2jlWGJdSfXwbwwrrMyNzKCgQNMUhKgT0iQiUgekPiBk2WoLRaLCWWezfVG52r83Go7BFHbqSgCRmeaKwohj1PuKU6OAHhnGV1UvF6j+xoJINKI4R8JeOBrGmejNjOif4UNHYeIJD+TNZw/x4+nRhYCWbNxXOfthkDsOkLdQ25X4+CzCa9TDJ/RMEQ8+k3002nUhTDJKSmrnx/+B3miiIiTREE4m8ZEEJ6IuiRY2IYpCRn70sr0k8VBYJLoYCA/txdMihWtwRNWVzG0NMH5KrygyJa/qJC/EF2FWxB5FY6YP7+mjQtwzogcUHqLgT5iZD8wFZ4zzwqhCQOR2MOsACCt3CcQXiVK1HQpj9s5uZ/s4acQgvSB6eBQIqwvLXY+f4wCJliTQcv+JGNXECwu3+fd2SUny47e+RkQczEtnefIQ7IwiPfGvReCEeRz7Spo+mfJEgX8gyklPNrLAUOKZTNgVtQN4nmnARg/o5js176zc7e8xAnWmu4bRKzjiAxmSuG1OpNZJCFOUAfEX+hGGCuP9Q1XgW0jqO3S43A+b9s8Marc4v1kXWLRr3pqIP2cIj2cOENTRM4ASwTRFRAq+luJZVOSMh6gT/j3M+4KbzxliH3HXIxq+Q1i5lec2HB4TzUe9xAHKlMpY9IqYAx1OhaoK5qviTlHkODQcPHW5KW9MY3jmhL72w9um2rdunmT/fftUu8Q1msyCQHyE0MPH8fOZg3p3sR+513375sl29ezaL52KkVGLHwGCoTO0QWlnQvx1AUFE44HgoWb6Dz8y1b52w3g/RlkdOBum3zEeR/vCFDEape/cMtm+9eFJ/vv/5M5pPnlzXFTUJNs96OR0fCPqtd+5dbIXaFyPFe6BbI7ZFieKoYhKt+E4uX95QTGsqiByQA+dnss5rkFj6IgeIBnbNKxjBmTY5534/N5tU+zHd0y1m5yzIuTP60IIke5w99kLCme3n3SN5ffd66kaWJceESIYJ02CG4cnSsW+ukCkjcJN2M+AXqn2A3ce3H/GwWuCNR9+9shyO3i4wo9Bf+zCEc5ep0TszW1UR7xtzlA7c9yxYQKEBMKA1/4geO133ecxk4bnhmfxgdcjhcBaG+Qgseoq0/BImENokiRXFSQd0ihzj1n4i+l4XB96vofKyv19p/NDBcDvuWv4lWvHGpUqfR2OqPaOaY3MqMLGmVWCT/kP51M4l9rCMQqKD/soLR0nEq0ffTuqiFItwJ/s2HfAF1bjGtDAYwOfv2pM5JyrgWflH69t8BEMhm8vnNbffnrn9Epb4/mhUielm6NFD0KBonhUhuV1lHT/4tVjfVvBNG4KvW2Pyk8QzUP9xMGonr7n4scxN9e8JDGZqDhbDKZXEErDUT/89iY/BTKpfXtfvpheGcqSamQvLNpuj7xzLEEKfvv0aluzrdB9dnsfcWBaG44sHnqNYWJMNDTq9Dp52GmcKUJCJi9h56ogZOgOdxxf/eP7vvATc3XphZI7geiIpyzuzTRaj7nvRVIOVcvoJVAHAqXN92d8mkqQzF0OIRlxq3NAOJ7wtZFlXdv5okm/fWqVfzBbK+SIYDc0yUSQqrtf8JKzHYQnjTE1D6DA9dipYInTxm65lpSdHp6d4e/bsk0FvkJcNEyBZV0NEr2yXU8GJ0ZCazycTlXnxNg04hlRgijO3XPAPwvVgYOO588vrPXfnUaIZEzuP3kV8fDe+FMhrPzt+z7w9k9PkKxxb29uI5LH9Xg/KvpH3RE+i+eVuf68jiE+Gjo6A1/4/TzXALbOyAHfecLgHv4673bXi3UQqoNGi+E9bATbCKeDUuDq0Xe3+OI/+AgiR1xDIowcl8JbNKLRUJmz0PkUohD4FHrPKUnH+xQ+KxEMt9ERC10OfqOm6qk+RyDOXlgamkqaRFSJbmADvTM6++TzaHi+4odjEUY/enCZzxdAQ5O0Gdoazw/DW5GI2jGBz3nzjAx114jXUc6eyCrDC6xA+eriyPUVzUujLLzUGNxwxiDfK9nrHqYna6jkda5T3hT8wMAY8ztR0Msgg56pNjyU1Q2vVAV5GEzRQ2ztdw38Q0Fp5qqgSEiGe8B4KP/mRFdDaakLLzUUchhw1og1bCgsWpQInNpE57BwT0/NzT2hQowePoJnX0mZH/euK4hv8m1SXA8VkULSWHRl03iopxEmElOgKyxhXh9a6sJLDYWcExZNi0T5CnwNiarw+SnOvxHSp7Ir5YNPFHR4eE4YPqWBRlzWFcpyI2IRzyS3MounKoh2fPisSJ0XBAS5bA1BCy81jJNGHIgTQ1sVB6L5aaviQJwYJA4ahlJAhRBCCBGDxIEQQgghYpA4EEIIIUQMEgdCCCGEiEHiQAghhBAxSBwIIYQQIgY/lZEiKVSiEm0PCgxRdKW5oEjKlt2RBYlE24ICOJQPbk4otibaJiyzXZe1IRqbVlHnIPhZCCGEEI1Am6tz8OX/e81u/PaTwW9CNB2vLNzibe2F+a2zjr84ucDWPv9rFU0SAuosDvYfKPN16oVoalgDA1urbuEbIRoLbA3/JoRQQqIQQggh4pA4EEIIIUQMEgdCCCGEiEHiQAghhBAxSBwIIYQQIgaJAyGEEELEIHEghBBCiBgkDoQQQggRg8SBEEIIIWKQOBBCCCFEDBIHQgghhIhB4kAIIYQQMUgcCCGEECIGiQMhhBBCxCBxIIQQQogYJA6EEEIIEYPEgRBCCCFikDgQQgghRAwSB0IIIYSIQeJACCGEEDFIHAghhBAiBokDIYQQQsQgcSCEEEKIGCQOhBBCCBGDxIEQQgghYmh31BH8XCs+8dMXbPOuInvuJ9cGexrOgnV5VnzwcPCbaEtMGNzDuqclB7/F8uzcjfbLhxbYp6+abJfNGhrsbRi79h20VVsLg99EWyKza4qNG9Q9+O14LvzKQ5bdM83++NULgz0N5/WlO4OfRFvjrAn92gU/tkhOCnHwxXvm24Yd+4PfRFvi27dMsolOICSiKcTBq0t22i8fWxH8JtoS04b3tG98aELw2/E0hTi48juvBD+Jtsbj/3VuixYHGlYQQgghRAwSB0IIIYSIQeJACCGEEDFIHAghhBAiBomDRiA7M9XuvGC4ffyiETa0X9dgrxBNw3WzB9qXrhlrF0/PDvYI0TRMGNzdPnXpKPvInGHWrYpZRaJ1otkKjuvPGGTXnDbQkjt2CPZEqKg4YsUHy21nwUFbvD7fnl+43fL3lwZ/PcbMkb3sazeMt4ojR+13T6+2FxdtD/4iaqKtzVYY2T/DPuqE5PDs9GDPMQ44Wys8WGartxbZG0t32iJnc4l48OtnWcek9u45LLbP3z0v2Ctqoi3OVvj0ZaNtzuR+wW/HKDtcYSWHyi13b4ktWJNnT83fakec/4rnlnOHet9Y7nzhl//wvm1yNidqh2YrtAJ6pneyDu3bGXeShybcaOy7dEqyEc6R33DmYPvmTRNtUJ80axd3y484fVVWfsQOu433nIy0cyc9OifDfvCRKXb5zBxL6tCi7bbF0jmlg3Xt3NHbGuIz2t6SktpZn26d7ewJfe2LV4+1604f5ATr8Y+ot033XuztZCXFCe3/d+ME+/5tU/zP4sTQt3snb2uGj4qyNUhP7WgTBvWwO5xY5T6lObuMp6LiqLcztrp1I5sPfPecyVnet00dlmnt4x20qBcSB3Hc/9rGmO2pebm2dOM+Kzpw2AY6YfCfTiAM7J0WvDrCVqe+H393iz3t1PeGnSdnvYYM5wguc6JgzIBudub4vjbKCQVxYnl7xe4YW/vn6xvt3ZW7vT0hSq92PTZ6bakpScE7IjzwxiZ7+YOd9tyCbcGek4+LpmX7kPSYgd3sylNzgr3iRLG3qDTG1theXLjdVuUWWKkTC2HHoWdGp+AdET7YkG/POL/2+Lu5VlBSFuw9uRjSt6udO7Gv923YXa9usd9B1A+Jgzgec4189PbXl9bbf933gf3rzU1WUFzmq6x95dpx/t+QHfkH7e+vbrC/vby+xrBbp+QOTs13dio91uGHoHqJZPTr0dkr+9rCcXu7hyK+IREnL/PX5MXY2qPvbLGfPrzcfvDPpX5oIaVje+/sTh/Xx5KTjj2qT87Ntd8+vcoJhB3Bnqrp42yij7O3qsDGsDUiFnWhZ3qK9Y5rSMTJyz7nu6Jtje3uZ9fY1/6y0F5ZvNMPG/TvmWqfvnRUjN9ZsaXA/vziOvvnGxutsAZxQEQMW0oU7QJsGB+F/yOCVluIaPCejh3UXDUnHb7lCH6uFU+9s94ZSandfP6YYE/DYSwf4z1RTB/R0wb3TbP27dv53lsi1mwrspyeXSynVxefmHPYPUxLNu7zf6P87+ShPWxArzQ75FT4gdJyvx+mDc+0oVnplpLUwT+A50zsZxdMyXIPUartLjjox/1CUO9jnfo9f2qWz2Po7z6Ph4ghi+jXRYMYGO96aITTzpnUz/q6h5PzyeiSbPv2l/khj/GDuttY14MbO7C7ZTqnToiw9PAR69E12Qb0TrM816s4USHqs53i58FPxLptBTZ3xQ6bMbqfjcxJnJdQVxBvc1ftCX5rfrg/jH3jSN9Zuce27CkJ/nKM/QcPO9s4ZJOGUFo6xTvFtduLrPBApMT4VGdTw51Npacm+9eFYC/caxpuenmUpr5q1kBvm9jkzn0Hg1c60eCuOT2ts8b3tTPG9fU2RHi2q2sYoo8ZDzZK3sQFU7JtsrM5zq13RmerOBKxURoY7GzCoG4+wsYxKY3OMBa/k9eTKG+nOcjKTLUzxvcJfjue+15c4a/pFbOHBXsaTlX+pLnA3yD88tw1ryoXasHaPJsxsqfzDZ18pwVfvD7IAQttiqTrfOdP8HtAzst0Z8cDencxRhuw5wumZrvnuZ//mVyG8orIOASvxa9NGZppc5yPmjoi03eA+CzstCrf08uJT/zWaWN6ezvt4o6LuEjrlOQjIZ1dh8j7Nmdr2CSiBv+Ln8Wn4I8TPV/NxerX7v128GOLROLAURtxAAdKK7yjTXXGiWE+vyDysGGYd10xxj9gm3eX2Ba3hXz9xgl23uQs31jzoF09e6DPWxgzIMPW7yyujDTMcg/ArecOtXPda7Odg6VXxnFnOJHQwzUQB8sqvHIPHzhAGFx56gC74YzBXkxk4ZgHdLdTRvWyUTnd/IOy0R3/k5eMsEtn5nhhAChxHrpTR/e2U9z73li2yx37xKxtIXGQ2Hlxn3t0TfGzXzolt/fh3V1Bo/31GyZ4Acn9fG3Jsdr95zrHe/v5w22Iew/j/DedPdhGORtC0NJov+CeM8ChM1yB7TC81Ms1Hv3cPTjdOeARTnSEYjRekJ46upfdfM5QO98Jg6HZ6b7RmT22t010IgZRQQQN4XLbnGE2wn0uzxPw+d7WRvX2v89fs9f/29xIHFSdKI0gneXuESKO+z53deQehTY1aUh3e2/VXj+8CjTQ+DZsAlvGL86ZlOUa5C5e1JL4yzGxAYTkTWcN8T6un7sHRLMQrlOcuMRO8W35xbGCkQjEtacPcuJ2gD8eogA/jZ8b5mw0z7UXZa6D8/GLRtpZE/pWRjsQ05OdCMHeZjo/+OAbm/z+E0FLFweK09SBZZv3+YeMxJzosTnyX/CDJP3F58LQc2KoACd9gXPoLPzznmuclm8prHS+GPJtThgM7tvVz9r460vr7C8vrbcn38v1vawzxvWxD5052KvtEI576cz+dqV7eBAJ89fu9UMgvPeDDfv8sMelM/r783px0Q7/kJDdDkQKnl+wzb/2b6+s98Ml4uSC+756a6FrqCu8841O6uvgHDhmhg1Eg52xhx4X0x35O7Y2zzn6MGpADxBhQKNO9OgJZ2N/fTFib0ucAKEBRaTSUERDo48wYHx3d+FBbztsvJ/jzBjRyyfuEoamQXzf2WMoZD9Yn+9fe+/L6/z5iJOPd51QLSktdzbTPmbKovdp7l9vW1HmFrE/s07OLunA0IDju7i/RLnovQPCwPuujBRbtCHP2wG29vIH2719IFCvdyIgOokQ30W+DYm5gP+K+Lb1ttF1qMj9unhathcf5EM8PW9rZbSLfJ1H3t7sP+c+59tE/ZE4qCOEwY66/+qSgY3d07Pa4Az7nmfX+NyEP7+w1tZuK/J/P39Klk+iyXW9SPY/O3+bb7wffXeLveTUPhEDepATB3ev/Fym/5FgyLEXb8z3x3xqbq4fj77XPRj/++RKW5kbWX3wnRW7/UO0Le+A/x0x8ObyXX6Mmy3sDYiTCyI/B0srXG+ufYzzrAnExGHneP/iGn3s4l63cZ+BqBWRC45Lsu1jbj+JjdgbryOygq3SE0RIAP9eMr2/j/Dscz28Pzy31r/v2fe32YNvbrLfPbPanp6f64c91m3f721t2aYCP9SAPFiZW1BpawvX5fljipOPfU6QYmbJdRjbZ8iAfCciDX90vgt7+5P7N8xPuMaJ1M6u87LU2cN9r2zwNoOtYTdE8ErLj/ghrQnBapn4NyKfs8f09sMNRCD++fqGIClyi/+MXz+x0omAA75zReSMLa8oIg525h/0kejQ3kT9kTioIwwt1GdKzx6nbBEGyzYX+EaaMT2EBmEyQnE4f7LXVweCARirJVloqXsPDyHZ3zyIwANEI0AdBsYMw4YfCFVzLBR0ornLomVQ7pwjIf66wnRahAE2gF3Qm8LeCM3SyyPSxKwaevT0FkPY949XN3hbRAgQyQKEKUNiRCIY3liyKZJrAzhoGnycPpEO0XIpORSZ4lgX8IWLnU088MZGn5eFvZFMSzTpwqnZltk12c+GQAjQ+QkhevnIO5t93pUXBKN7+f3kWE0Y0t0LCqJdi5xtRQ85Y2OIATpBommROKgj8aHc2sADxHDE5t3Hz2QYltW1coYB432Xn5ITs505vo9PMAPGoJOCz+/fK9KrQzG/s3K3/zmePYWHfM9NtEwI6bavxxNK8mEktBt79xmXHdS7i+8dYseM4UbbGpGocIorIjQcx8XuwuxyQriJBCciIRwmEy0ThqvqCsMHNOKJkljJK8CGAR8WbWtsdHBC3xfOqCHBNZw5g9hY5YRGIvBtommROKgjGV06up5V8EutOVplcSTms4eC49IZOT5xJ34jMRF8glfw2eQfMBOBUK6ccuskJbm9dU6u+9RUGu9E0S2GJ0imBRJSKbIUb2s4bQ/CJHDsZJUzDQ07O1nnuouGwyynuoKZVRWdxFcCAuCKUwccZ2tsYZJ06APpIJG8zawIkqSJOogTg8RBHclITfZqeG8wxtVQcLqBD/ZKOdG2fHOBnzbJWBvhOKBHSQNwoqYgiqaHcCs9eIaXSssb7iRp7BEIQE8vka0REsbWnnt/mz09LxK6jSSltfNDHIlEh2gddHONMp2YgkaauZQSDIHS0CeyNTZyU7C37/x9sX8t4A8RHOVH5NtOJBIHdeCymf0rZyms3944lRBJBiwPlPf37l9s3/zboiq36AJL+937UNtM3Qkdvmg9kDh45rg+/h7vLjzUKNEhhCRCA5jW+K37PkhoZ2z3v7ahckjqUFlk7jg9S7LTRevjo+cP93lNCMBteY1TGyA/6MiQAP3df1Tv28L6CYiCg6XlXhgzrTSMKIjmR61KLWF6z9ThPS01pYMPdTH1pzHA6YdhOYYVakve/kh4l0JGFFpKRJWrqLnnLTJBSZyM4KTJRRmWne7zBta43nzoaBsCDTyzFIBhhazM2lVFxEbDxEjmvSeaOUGEI0yWjSfR68XJAzVVThsXmbpKQ05vvjEoOhDxUfhMChnVBiIXYc2VIX3TqlzltirfFk69FA1H4qAKCPeTJEPBGJK07nDKmopy9L6Yd1tVEmBdWbrpWO0E5p5TMCYewn3ML6fwUgg1+FHbzFigOmJ0OWfmuXOuzFcPlTcNA58DHCc8FklnUucnHu5ZVo9UX/mQuhYfPnuIJbVv72vfM50rvHcNId85/hXueNgN9oSNxDfojPkyeyarxzHhsG57kY9eYKNhwbAQ3o8DZzpu9OqaJIyhebGsboFt8kxRPEecWMhz8rNRfDG2bvbla8da9y4pvm4AESV8UmPwzoo9PuqEjVAgjtky8bAPIRzqR2aDMRsGUcwUWiogRtsMxbzYx/MRQgJuURARo8BbGEklkVbUH4mDOJgdwHbhtGy7/bxhvtb4164f7+fdsprZKx/s8HUEGgvG3Zj3W3zosK9s92+XjPQigSmObChulpT+/JWj/XSyEKoaMrRB/X0qj33orCFG4Rpef8s5Q/2KeKNzugWvNnf8cj+diB4gDw1FbXg95XWrjDCIJoUqmaG9sTTunRcO9476kxePdA6xo63aWuDngzfWFEHmnr/p7GbF5gI/RMAcdNZuIGvc25v799xJWX79fhLIQrBRpjDihBHLn7lslLPRPv59TFdjBclrZw/y9RFCmEYZznWndC52SXlvPkM0P3QCQlu74pQBvrNz1xWjvZ8YnpVhha6Xz/TAR9/ZHLyj4SxczxTXrX54aorzN7eeO8z7qtC3YUPs++JVY10HJdIUYWN0fLbnHfDDCpfM6O9tkUqM+EUqIn7rw5Mqa3AA0ydXbCn0HSCqy850QoTX33jm4OAVoj5IHDgItYaJVl9whsrGw4PaZeyXWQGUun3wzc1236sbqpx7ziESJWyxi2NUBdPDqElAgRkqKX7+yjH2Wffgsn3O/Uwot4NTwxVRx2ApVR7m9TuK/fQfXvM5JyA+d8UY9wD28iVJX1m8I+Z86P3x4BEpYIlTnAN5FOrNNR/0iMIk0oun96+0N6IFkV5SR1+CmwIurJwXrt+RiKqyxCO7E/+Neges6kjvjIgUVQ+xA2ztrstH2ycuHuEjZvT4osFuqGdArgv1D77g7JL3IUQ5DtVDN8atSEpRLsaPcdjYJWIb+xbNBz1xIFIQ2hqdDToHrO/C/Xl+4TZ74PWN1ZYa9jaVwKSOOgdThRl6fOGj+dt8qeNZrsH+vLOD0Lfh56YO6xE8D8cOsqcwUuqZ3AdEDSIW2+T1COo9RYe8b4tmVW6hL/pGRPRDZw329oZPFPWnnbu51dza4/nET1+wzbuK7LmfXBvsaThfvGe+L715omDYYGR2xnHzfHG+GC6FYpY5Z8piH4mgVjjhVi4kBUGo3hVCuJUwHnXxqVRYHdQIZ4ri+EHdfIOPGKBePfURmKWAA6boUQhj04QFCbURVRjYq4tPbqSnx3vmrd7ji5FEQ+h6zuR+PqzM1Ehe+8R7J65K4rdvmRQTjo7m2bkb7ZcPLbBPXzXZLps1NNjbMAjR//KxFcFvzQ9RG4pZJQp5Ymvks3DPqwvtVmVTI/un+2mvHOet5bt9mLgqCOWOcDaPsyWpFcunIiNihF7k5l0lxy0/zsJJw7PTLb1zR5/ngr0z3MGzgR1FJ8yGEIFjwR2mUGLDry3ZYYvW5wd/bV6oDPmND00IfjueC7/ykBMyafbHr14Y7Gk4V37nleCnEwPrF9DBiYfOBcNLPPesdVHVlEFKYuMf422KhEEaX4ahEJzMqKoKhhWIHOGnhvZL97Va8FPYFzUS9rpOy4J1+V5ohCAK+FxqHnAODJuWufPFv/KeRDlfLArGcvSUAKczhi3T6TpRPP5f57bo8VqJg5MMevWM+SJUuDPU2K/NolTMDe6VkeIEjfmHh/BcVTAuR1ESEsV25B/wUYYTRVsTBycb9Ch95Mi5scPlRxMW6koE4gJ1wHAV9lYdNAo0JsyUCBePOhG0RXFwMkG9A+yNEYTa+KkQBELX1CQvaKj+WlXNGEB0E8miWSMCV13Etqlp6eJAwwonGRg+KylSox5FXtvVKhnf5T2o8ZoeOJw0vTxeeyKFgTjx4KDXOTvDdmorDIDX876ahAEQScOWT6QwECce/BI+p7Z+KmRXgbNR9x78YnXCAOhMcWxeeyKFQWtA4kAIIYQQMUgcCCGEECIGiQMhhBBCxFDvhMT/+sisYE/9GZrVzXp3T1VCYhumuoTE5+ZutF88tMAuPmWITR/VN9hbP1I7dbSJQ3spIbENU5uExB7pneyzV08J9tSfScN6+2WHlZDYdmmzsxU61WO1uHg+e/VkO3fqQImDNkx14uC1D3Ltt4990Cgrsw3qm26/+Ow5EgdtmJrEwa3ff6ay5G9D+fXnzrWc3l0lDtowbVYcXH3G8GBP/TlzUo6NzOkhcdCGqU4c7MwvsfeWb7fdBcfqRtSXHumd7dozR0gctGFqEgdvLN5qq7bkBb81jOvOGmndu3aSOGjDqM5BIyBx0HapThw0BRIHbZeaxEFTIHHQdlGdAyGEEEK0KiQOTjIow0wJ0OiFRU40lCOdPLSHL0/KynqidUAJ7bMn9PULI1FK+2QA+5o4uLtNHNIj4Sp+omVCuW8WQ2KxrugVZE80VPpkVduR2enBHhEiT38SgXu+5rSBfuEQFuI5WWAFtY+cN8wunZnjS6CK1gELi91w5mC/EA9reZwMsLLjR84bbje4c4peVVS0bBAErNzJSoljBp489xWfdtucYXb+1OxgjwhpleKAsUVW8PrPmyba12+YYDefc2zt75qg8WMJ0W8G7z29mRtp1vVn3YOTqdfE+bDoDnXRWftBHAOnh31948YJfjz705eN8msJ1BZWnGPZXOyNFTibExa34fxzenWxk+W2IlIG903zkbOunY8tAS0isJoqfgnf9u/XjrMLpmYFf6kZIkVfce/B1r563fjI+hjNBIvE4dtY8ZO1D04W+js7YxlyRamOp1WKgyHOuSAQCBcRpr/AqcJzJvYL/lo9N7le+2lje/vVzMIQPwshNQY4vH+7ZKRf01y0DljECluZ6mxlqrO5s5y9XDojxy+EVROnj+1j5zlnP829l2Owch1r3DcW9Ig+6exNtB5Y1hu/hG8jRH/h1P5+yK8mEPgI0VPde7C1maN62tkT+tXKTmvD5KGZ3rcN69d8gkM0La1SHLCiISt/AevSd0lJco67dhnxpzoHzfwNljJt53pT9K5oABoKx7lq1gA7Z1I/13j098uRipYPNpLkjI2Od3n5Eb/SJUtuM8ZaE6MHZPieO4tmYXNEZfp2b5wezAVTspzw6GfnOlF8+Sk5wV7R0mGJZGwOe2EZZZaLZ0njmmC4BmHBsscHS8u9nSIYGiOHaHCfNLt8Zn/v2644dYCPEIiWT6sUB9GszC3wyVaDetesaG+bM9Q7a4ru5O4p8fsaK9rKw9g5OcmHTVm+9mQZ4xWNB6sO7nMNfXbPLtbJ3ePqoPc3YXB3H25dv32/X20OW2sse2MNfY7Nlup+Fq2L8iNH/KqYqU6EEqqvDpbkvvKUAb6DUrC/zPYUlvr9iIzGgM5YCvbmfFpn96+GHlsHrb6Fem/VHr90Z2ZGig+zVgehOpw0wqA2ldIoj8r48g1nDLaPnj/cO3yiDPEPB3kMaZ2dMEiK7Ofv7ONhRdFXlSlOL4EHm4zyT1w0wob26+p7pNU9ejQGvIbj3nLOEP++MPqR0rH62837cDS857KZOf49HE/Uji27i23XvoNG4ZCPu2tYXcQJu+mRluKXo91TeMivP18d9PA43oVTs/2xSSTkHiMCouF1jNVH9kcsJdkJFWyALf710WCT/XpE7v8l0/vXeP/budaF9/B5M5zt8z5mGvA7+6trfJKdLfK6q2cN8O9jHX7eI2oHUYPFG/K9b5s0pIfNcb32quD+j8zJ8Eskb88/UONSyfgj7sWYAd18Pg3JyOQn4Iui7ykdHnxGl04dLSnwYUlOIPC60LdVRWjP184e6O8/eQj40+qgU8V7ODbvuf70Qf5nzqG6zhZ2yjkxK4f3MWuC90jEVE+HbzmCn2vFU++st8KSUrv5/MZLnnp+4XbbV9w4ZUuB8NnI/hnesf3koWU2Y2Rk+szhiqM2b81e/2DFQ4jtlnOH2aHSCnt58Q7vrEjUYn3wD9xDiAOPhvyBL1w5xm46a4iNdw5xWFa6nTG+jw/jEibm+5QGn/P1G8fbRy8Y4XuU0C0t2Sc6XjVroF3hFP1cJ2AK3Hsw1cvd75Sm3u16oThykiPPntjXRmRnOAeQ5ce1l28p8MMe8fDg0Kh/4uKR9uGzh/hs76HuvK4+baDNcefF+OKGncUJyxHTKHz3lsl2k3vf8Ox0P4Z4zoR+3lH0dMJqUJ80/53eXLbLDpY1vJxxCN+NRMfmYtOuYn+9Gwvu5amje/tr+9rSnba3qNSLOOzn7eW7vS3Eg+M909nKCGejb7nX4KyxV5ztsk37bMWWwuCVEXCAZHqH+SpD+6XbuIHdnO3keBtlrftyZ9sI24tdo/7la8b6PAbEJYx2ThFbu/LUgd4Jz3fPAEwdnunPledi4fp8+8o149z9H+rPZcqwHl6Usnz+lj3F/vjRcK6j+qfbXZePsVvmDPXj10Pcsc52dkbOxVh3fhQ2w67jQRTc6AQ1ScOcJ/Z2yYz+vjHavLvEfy42ynVYs60oeFfDyXLPLM9oc/LP1zcGPzUO5KWQA1XibObPL67z/gDfhihdmVvobSAaLIBn98pTB3hh8IG7z/16pLpnupNtyztgC9flx4gFbIaI1ueuGO19EzML8D3kbZ0+rretdbZ26PARK3O+rXe3zva1Gyb4Bj4zPTKU0Nf5ETL/sbfLnS968M1Nfj/Pw1nuviIiNjsRjc/87GWjXIeql7//l87s7+wpw5Y4+z/ofHA83d1zRufuzgtHeJ+LrXEMvtdpY/p4Qb517wFny7G+HTGDXX3r5kl2mXte+KxZ7nnlPfgzjsEzgb99dfHO4F2Nw+rX7v128GOLpE10C3HAdMxwpCSBJeJTl47y//IAvVKDkZC5T7bw2EHdLN8ZGI3Nuyt32yr3cNIj+vRlo+1W5zBTUyK9tI2uQV7pGvSwoaBx3bBzvy31DUGBz4uIBkGL0X7EPQwY+/LNBf4YpeUVNqhvmv3HdeP8wxYNDQg5DWyZTuisd44ZITRv9V5b4d7fyZ0Lmc23nTv0uPdyXb5982QvXjhHzmv11kI74h45kphwSKJ2cN0QCPRycJqJmDmyp0+Y3X/wsL26ZIcVu3+rAqeIM6TRp7e1aH2etzUiYgUlh/00U8TnBCeIYW/RId9I7Mg/6HuVQHSCe7ps8z5v3/EQUfqOE4Y0ngzDrXSNct7+Mu806dnzzMSPTZMz86Wrxzohke7Pf6E7L2xt0YY823/osM+n+NoN421w39jhPC90Th9oFzsxQI9urWv8Obed+w55x/1VZ9uidnDdl7iOCw0g0QPqkMRDyJ/OAn5kzdYi39GpCgQfx/ns5aO9j9uaV+LtDHvbuGu/s8UU+/6tU+wq1yBDmfNH67YX+a3kUERg7HedFp4B7il2GA/nc5GzZSJgee45wSaJ1GKp45w//bTzw9hINOQwEC2jI8GwxdKN+7ytIXI3OrFPx+6GMwe5ZyTbRwSiQegyGwifx7Af50UHidd96tKRlhN02MTxtAlx8PS8XN/oEVpi2ko8KGseBnj5gx3+3+ogA5zwOw74vlfW248fWmY/e2S5/d9Tq73BEpnAaXNMlPu9L6+3H/1rmesVFvj3b3eK/c8vrLP/vHeR33Y61R8NvXWcMQ38759Z7V/zi8dWVB6bRjw+jIjaP9ftI6w3b/Ue+/G/ltp/P7jUfe5S+84/PrDXXa+W484c1eu46ZnkWvCA0YP415ub/ef94IEldv+rG2y9e/D9kytqxSLXMyOHoNw54zGugeT+R0OEgd46IVcaehxkdXC/mD1Dj/CFhdudna3wtvZztz34xkbfM6dRn+x6+tj3uyv3+Pv+3PtbKyNkrzqbDm3t0Xe2+H3REMk4VFZuj7+3xb/mu/cvtkfe3my7Cg/58yXyFp9kxjPQw9kMYuOvL62z7/5jccTW/r7Y280+Jy7oWd7lGppoxjkR42cOOZui4eG54DPvdnb+Si2ePXEMoodvLNvlG+Ze3Tr5CF889MazeqRagevEvL+u+nUjEIm3nz/cNc7Jtso18H94bq2PvGJvv392jRdyCJHzpmRZH3dv6Xmz/3fu3hENAITB/zy6otLe4iH8zzOB7f/80eX+Nf/31Cpb7YQE4oQILMOz0ZzvPm/S0Ewrd8/AS4u223/+bZG3tR8+sNQ/Bwge8rkQ0AjMaD5/xRj/tx3OTv/yYsTn/vThZd6+46PBIpY2IQ4qXA8KY2eYASEQLxCYPZDRpaMVOUf77Pvbgr2JQYkS1jvqDPXdFbvtbbeFbN1bYs/M3+obf5QpPe52hAHqCOPPPGz/cE52sVPJwO9Pzt1aGX0YGjVHmR4eQwgZrsHZtveAPf5uru+9hpQePmIPv7XFh85oCGiciC4Ac5/9PHd3nvQYn3JCCnA8Lzln/Tcnfkh8ErVn4879PjpEqHX6yFhHxzRbnB8NNw159H2Kh3s0wjnLtE4dfXj9+QXbfaY5IBaIiBEKxeEOd68bEAjcukKI+F9vbnJiIxICRiRi1wvW5vmIW28nDKJ7ZEydY1gNu3pnxR5/HtFgN0TEOMecXqmV2fT0CPmZYYWdBQe92CHSAfTo7nluTY3Pn4iFnnru7hL/XCMEGGKIhmHCpKR23jfVNJxGtLKf6/SQb/XG0l3+HoYQFUVYHjpc4e8jgrU+YBMI6H+8ttEPAwARBjolR9zf6BRFV4flZ2ybBF/ECe+LhqGRF50dIZIZ4sO+uBYwbmB3P8yBfS9wwogICNAZe+zdLXa/OxaRX5GYNiEOysuPeidK+H6Qc6DThx9z2Bgf41cd2rf34fuaoNdNyJjONON+04Znxmw4vnB8tr/r4dddGvAARYweQRMN4TvUOg6b6XMhRDEIyRGmRZHviItEAEMSjOei/Jl6xHUAGirOGXhg4lm9tUiLYtURhnN8YqK7TzefPTTYG0n4xNER4sRBhUKvKhBtw/un+3u23zlsksKibY3IRDhejMNG4NYHjkEPNBrODZFD6BjhSK8uhPFnkrlomN5aHvu+EIbNeA46OOESVvsk+kA+ECzZsM/beDQ0HDh6UXv2OHFJRIAGkPwDOj8h1Bzgd4Tohh2Rnn11UGCJe80QRMcO7WJsje2o+8/dIg+2WR/88Ma2Qt+BimbxxnzvTzEzfHEInTE+i/1EdRPlSyEM9riODzbKIm4MxcGcyZHo6oHSw17sxOOH5oqrj9y1ZdqEOGDsFWeFM+qc0sGPzdFwA4VECJHxAD2SIOQaTzfngAkGYIgkYd167rDjNnpLQJguyqfWAfcYhk9hHDjreDoFmd8Vzhnz0CUawyb0iHAAxA1Tj4Ckx9Dx03sTDYeGnyGhiiNHLCuzs88xABpHEvBwwPSewp5TVdBbSk2O9IJIKmRWTLythRXyaISjnWpdoMfm1W4cNNZs8YTV5LCzLcGU33jmrmYIrMKL4/QuEWeNoMD2gOGImsSRqBkiSfg2hqeIHE4a2sMPBcGF07J9L5rrTLJsTfQIGlUikRdO63+crbEx5g8pcTkotQXBzJYIIlHxMMsLH4V/Rqwmssft+ZHnDRDgDK2GP0OZO274d1F72oQ4gELXyyHkj2GipinRCkQNMPh1O4psLePrNcBMgjAcwHBFom2nU7EkypCpm8iYGxsaBsJxiKCqPo6HK8xtQAvUS7OIWvPEe7m+Z42josomIOAYksKR03siIbE6yBwPpxK6W5vQ1kpKK7ytMTOiNpGvxoAxXPfR1do2IjX8u6aMNS3MVvEzUNxlZipp2MgTVuc+rcotqqzbUh3hVEJ/bwP7it8Qg9jbQ29t9q9tavBr2A8C1n18QhCp+4IIANFTObfGoc2IAxrHLbtLfAiqe9cUPzbHlJahfbt6oyNBsDbQA+f1FCEhWae6jXnIVRl0Y1JREZlaRENENnAiUNGUTQWuBZtoOohShcM7JFkR6iSxCme3YO1eZxs1R2m4p2EY9dF3Nie0sXB75O1NlQ6yqaG3ig9mZk5VEJFLTor0MsNMdtE00DjS+B9w15nkVAojMaUZP4f9kBBdG0KxigBIZGPRG9GK5oBnAJGJrfmGPwF8Z54xYOj4SNy0W1E/2ow4gMIDZT6xCyVK7gDT9Mjw3VN40E/3qg0HyyKOrp37j14gPaSqtuaIGgD1FIqdY+DZoeeQqGIa4VxyDQAnUBQ4AsabfVjZwVxz0Xi8vzYyjEOiFFOxpgzN9ImKiIYwV6A6GLMPRRwOkEYgkZ2xERlrLsIkyozUZC8CEsF4N0IVywpzC/g+zIoA6iBQW0M0Dl6M5h/0HQRWdqWIFUIU2wiTPmsirC/AUARDC/E2Fr01FwhLkiARBtQGSVTIDeEdDnXlue/K6yEUO3wfrWdTd9qUOPCFLpbs9A7aDy24jYdpkevFoVBrA6Fbxvbd23zxm/pAuDgcF2sMeAhIgAMylpmWGA/jdsxSwEEzT5ipQ0BRoPBhovhMPEyZnF3PzOS2Dr19IlUMDVDXoEvnSHErrnlt2Ft4yI+nAol8TDGrD34orBFhSATooVa16A8V+UhqO3Cw3J54L5LLg50ymwZYPz9+JTwas6/fMD74TdQF6qgs2pDvxSTTmukg0Fl4J8jQrw0USALELOKtPlCNkZyaxoLphkUlkUaeJcY7BtGoaEjwpbATPpwibeEURWZfATVeqH4bzx3nkx+mOgdV0abEATDeS5lbogcYMVP2yEWIL0RUFRjfkk08RO18Gc6wTC5zzP3mfqYQ0Y/vmBpTbIhG4tkF2/wwQ8/0Tr58Lq+lwAyJRA0Bh0vCETMZqHz20QuG+6z48JxIuPz2zZOMMqckgq3ZXlSZf8ZYJck6RA+opviZy0ZFvo9ryFhI5dY5w3wmvKg73GuKteAqEQg4boq+LAmmp9YE4d13Vuz2VToRs3ddMdrPrqm0NbcxdYsiLxQriubx93Irw/mjnaPnnlJ3g+hFQ2G8mSE6plDSI7vhjEERm+Gc3L9fuGqsT/olIPXS4h2VQ2s4bRIVeeaY5vnhs4f68+d95GP86t9mWn/nrJtjKK61wSXb7ERnnrMVOh4IA+ymLrkBzy/c5qcLslAdNQPCEuqhrXGP8He//MSM4B0RyHkgSsZ9o7Glc4L/YIp4Q+FZeX/tXh9pI4mcIlmcR3hOzLa60/k7IgpMt2SKbMiLi7b7+gbYKcLiutnYacRGbz9vmJ03Jbty6EscT6sWB4mcDNMBX1+6y4f8+TPOurox0cghYg/0vfuXVE4zJCP4D5+b5R0b2x8/P8tuPmeoV7LxQ2SEhRmrY8YElQp/99lT7XNXjvZjg/EkOPVqISHt76+u9yFEpin+9+1T7X8/fYo/p7vvOtWH3nhQnpqb6xusaF5bstMnKyIQzp2UZb935/Xbz5zqq5X58UwnPmobWWnTJLhpFHgJhwbyi0v91NCq4O3BCE8lr7jGlYae9xKq/+UnZ9ivPxWxtd+4+/ujO6b5qEKi6MDSTZFaA9RKuMfZwA9vn5JwfnpdbQ2++ucFTlQW+WReZlH83h2fc/rT50/zZXaxF+of/PmFtcE7ImzeU2wL1+V5Z4+A/d6tk+1/P3WK/fXLs/0wBXPeqbAoqieRb6M2BdePOin8nToa1RFva3SQKOi2add+1wAn+Qb0bucLQt/2ly/NtvNdgxrOhoiGyCVDswxHfMOJVfzHHa7RTkRd7e3vr27wDT2+iCTLP3/xNH8+/+c+4+s3TPCJlAiUh50QopJsNNSGodNEztWNZw2237n33OP8NeKH4RHOOawkKmJplWsr9M7o7MPozH193fX0428+jTPGkl9Uag+8sfG4+db08uht8y561RQDiV/LgAaVpEamyfghAicEqE/AimdUCWOu+4rNhTG1voke0Bvs645N1IIQP8VJ3nIPdShQmNfLtaAR4TjxDOrb1X8mIiO+B0pZUM6TqYmM9yJO+A5ES3gtBWY473hIZmI1QRQ2iT80KJwPdf4ffnuL/yym1TH1jmpkiaYc1ZeWvrYCdkahleKD5f4aJ5raxzLMJe7vrF8QFpmKhkgSvRl61gvca8LQewh2EBkPdveViJe7sZg0zhyxS6EsirwwZBEN87jJi+G+ck8Jz3L/Qrvql5nqbZf7SlXN+BwZHH1EVEbKL0fnNVAB8n1n4whbxE+Se2Z4N3PVeWbedMKA6qHxx2QGB9ErdtPb46/IdJw7UYU/vbDO+rvzyt9f5p+7mqZ71gXyNlr62gq+AJv7l2f2nQSNP1FIprRiC//39CrvY6Jh/J2ePUOJ9LSxhejnGdG2dGOB72Fz78IEZ9wY92JVboG96+wq3jdxPsyciURLqZVw1NdHCf0NM1yIemHjyzYXHGfjUOn7thV6e4iGIQ+GnfCnTMPmW/Hd6NRg+4+9m+s7evGsd76LZ4dnAFtnxsVe56N5Zv7y0jrfIWLbtKvETy9uTFr62grtnMqMtZ4a+MRPX7DNu4rsuZ9cG+xpOF+8Z36LLbSDU2eML9kZHjMYSHiMd9LxMN+d8X8cPQ9KU8z3ZmZCujs3IJrA59QEbuCU0b0sJamDD082R92Db98yyRcuaS7IOfnlYyuC31oejPFHcg+OOrF52M+IqQneQyh2t3PMNAiNDbkDY3IiY9SIAz4jTAarDkrdUpEPsfPm8kg0rykh7+MbH5oQ/NY8XPmdV4KfWh6IXqJVFFwrc40ywpIZEdXB0FVOz1TfCBOhbIp7elYwNRh/uz3vYK1mTmD/VIDETzMVMyz33JQ8/l/nxsWOWxYSB+KEInEgmguJA9GctHRx0OYSEoUQQghRPRIHQgghhIhB4kAIIYQQMUgcCCGEECIGiQMhhBBCxCBxIIQQQogYToqpjEIIIURrol1Vy0i2EBQ5EEIIIUQMEgdCCCGEiEHiQAghhBAxSBwIIYQQIgaJAyGEEELEIHEghBBCiBgkDoQQQggRg8SBEEIIIWKQOBBCCCFEDBIHQgghhIhB4kAIIYQQMUgcCCGEECIGiQMhhBBCxCBxIIQQQogYJA6EEEIIEYPEgRBCCCFikDgQQgghRAwSB0IIIYSIQeJACCGEEDFIHAghhBAiBokDIYQQQsQgcSCEEEKIGCQOhBBCCBGDxIEQQgghYpA4EEIIIUQMEgdCCCGEiEHiQAghhBAxSBwIIYQQIoZ2Rx3Bz7XiEz99wTbvKrLnfnJtsKfh/PH5tbZz38HgN9GWuOnsITa4T1rwmxBCtA7aOYIfWyQnhTj44j3zbcOO/cFvoi3x7Vsm2cTBPYLfhBCiddDSxYGGFYQQQggRg8SBEEIIIWKQOGgCkjq0s+Sk9taxgy6vEEKIlodarybgrAn97GMXjrArTh1g7dsfG3ZCNHRPS7YeXVMspWOHYK8QQghxctGqxUFWZqqNGdDNRuVkBHuahxkjetp5U7Js2vBMi9IG1q9Hqn3mstH2+SvH2ITB3YO9QgghxMlFqxYH15w20L5322T75k0Tgz0nlm5dkm2qEwzjBnbzwuVkpXNyB3+O2SfxOQohhGg6WrU4SDrJxvwPllVY7p4S25F/0IpKyoK9Jxdcsxkje9qnLh1lV80aYL0yOgV/EUII0VZQzkEzsjP/gN370nr72yvrbfmWgmDvyQWJlFOGZvrIxvDsdMvp1SX4ixBCiLaCxEEcp43pbZOG1L4oT9fOHf17hvbrGuypmuJD5TZ/7V57b9Ue211wKNibmIwuyb4HP7B34sa5fbt2NmFQdzt1dK9afXYIx50yLFNDBkIIIaqkVVdI/MJVY+30cb3tUFmF3fSjN4K9EWaO7GWz3d/yikrtsXe22DmT+tnwrK42uG9XKzt8xNa785m7eo9vyBPRoX07++gFw30j26d7Z9t/4LBt2LnfXly0w64/fZBv2FflFto37l1o5RWRS0xv/NrZA33o/pXFO+yD9fl+P9w6Z6j179nFlm7c5z/zjvOHe2FQ5I77rzc32YJ1ecErzS6d0d9G53Sz/r1SXU+/g5U40bEtr8ReW7LTFkUdMxpEwdWzBvhIQO9unaz4YLnl7y+1rXtL7Kl5W/3ncN4jczJsUO80y0xPsYOl5Za794AVlJTZkSNH7b5XNvjXNyaqkCiEaI2oQmILJSuzs00f3tOmDO1hn79qjF116gA7ZVRv6+sa+gGuUT5jXB+78czBvmeeiP+8aaLNmZxlE4f08O8hBH/OxH72qUtH2sj+6cGrYiHKMNV9JrMY+nTrHOyNQBSAWQ6njOplX7x6rBcXiAka6749jr32I+cNs2tdI36KOy+mRHZK7mD93N9nj+1jn7hopD9npktGQ4Lhv187zi6Ymm2T3fclj2BQ3zT/3S6dmeNEzgh/nBHuO0wdlumFgX9fSpLfx3khptJTO/r9QgghWjdtVhyEoi7b9dZpmPOLS+3jv3rHPv2b9+zJublWWl7hRcJZ4/u6Hn1sCP4LTkwwFZEjvLp4p33sl+/Yf/3tA1u4Ps9PV0x3vfSq4D1+i9OU4fkgLIa4hnvZpn32d9dTf27+1sohiBvOGGznTurnZz3MXbXHPn/3PPvyPfPthw8ssSUb9/mIwHlOsPCdovnSNWNt9IAMK684Yg+9tdl9x7n2Gbfd/9pGH1VBABDN+PWTq+yu382tjJZsyztgv3p8hf9+XJu124v8fiGEEK2bNp9zwPAADes3XeO+p/CQbxAffWeLzVu914/r5ziBQIMfDb3rdu6/1dsK7X+fXOnft2RTvv3koWX2+LtbfDi+viASFrvz+e79i+3hdzbbH55fawvWRoYUxrgGPq1TR1uxpcB+9shyPySSt7/UJzciaDh3ev2zRveyjNSIQJkzKcudb0+rqDhq77pG//7XN9reokN+e+jtzfaJX71rT7y3xQ6XH7HCkjLbW1hqpU4wAGKioOSw/35svEYIIUTrp82LA5IE//TiWt8whjAWz/g9uQL0qKlsGPLhs4f4EPyRo0ft/TV5VnEkkk9A5gav/6drfJdtqv9MBBrtH/xziT8W4/wcn89iSGBA7zQfcZi7aq8XNcwsCMs0E2mY6wQNDOqTZp1TIhUYJwzu5t9T4gQLOQ4cM4SfDzsB8Oz726z0cEQQCCGEEG1eHFS4xjFRSia95oNlx0cAMrum+N49jfZj724J9jYeJDYmgjwChAAM7ptmn7hoxHHb1GGRxL7UlCTrEAia3t0j+QqIn7dX7PY/CyGEENXR5sVBS4FoBdECmE7i4ujex229u3X2MxcossSMC2B4AfHD7AQhhBCiNkgctBCioxsMAzzxXm6VG0WWyBEAIiAQvQCUEEIIUR0SB3WkLGxsXVs7sE+a/7k5ICIQ1kuYt3qPPfDGxiq37XkH/Otg/8HDPueAYQlmMwghhBA1IXFQR2h4SeSjJ37e5H7B3mOwYFFTNMIkKoZJg8xAqC1b9kSKFqV1SvLDEYkYP6i7T7yMh9ka4VCGEEKItoPEQR1hiiMVA2k4mdJIsaIQGtkPnTXkuLoIjQGVEzftKvaJkNPdZzJ7IR5mKVw2MydmxcfnF2zzMzIoaHT62D4xpaERMreeO9SuO32QpXSMmEJZ+RE/lRLSOnf0NRUgp2cXn+gohBCi9SNxUEd27jvoCxBRN4Aqh7eeO8wXRfriVWPtzgsjJY8pLBQ9ZbAxoJ7Bfa+u95GLbmnJdsMZg+wr146zz1w2ym98/qcvHWVXnzbQndexyMXGncU2f01kiuOwrK52+/nD/GvZPnrhCLt0Ro716JrsCzMBOQqUjmY4goqIF0/P9t/vk5eMjKnUKIQQovXSqsUBc/hrgp54oqmM1fHw25vtpQ92+CWYiRJQunjWmF7WxfWs//nGJlu0Ib+y/kEi+FNV4iHMK0gEDf2PH1pm67YX+Yab8sdnTujrt9PG9vYRgx35B46bmfDA6xvtreW7vGgZ2DvNv5atv3v9Nvf6Pzy31g4EhY9gx74Ddu/L6/0wxqA+Xf33G9k/w1KCqZRCCCFaN6164aWurgFlXQG+YZi9H0KIvEunJPe3o7avpMxHAqLp6BpCFivi7zS28UWCeC81D86bkmWdOnbwvW166MWHDvvFkJh6SC98X/Gx4krhMemlF7ueOeIihHUSKLZEFcLo9ySCyAGfefH0/v77IUTWbCuyJZv2+fdHkhePCSMSErt06ujfM6hPF79OAsMHnO/m3cV+0aV4MUNNBQQBQyecN4tQrcwtbPQqiVp4SQjRGmkX1sRvobRqcdAchAl7XEUqGTYn0cmCtf18zJV8CeD11b2lLq+tLxIHQojWSEsXB4oTNxB63GzNLQwg/Oy6fD4vC99T01vq8lohhBCtB4kDIYQQQsQgcSCEEEKIGOotDrbsKmrwRlKeEEIIIU4u6pyQ+G8/f9E27ii0GaP6Bnvqz5WnD7cpI/q06IRE0TCUkCiEaI20uYTEGaP62eRhvf3UvoZujV0oSAghhBANp86Rg7zCg7avuNTq+LaE9OnexdK7JCty0IZR5EAI0Rpp6ZGDOouDpkDioO0icSCEaI20uWEFIYQQQrRuJA5OMlhQ6ZMXj/QrPJ4sjB3Yza6aNcDmTOrnyzULIYRo3UgcnEQQg5ozOcvOcY3wWRMaPhuksThlVC+7+Zyhfploln4WQgjRummV4uCi6f3tj58/zR795jn2r6+fZd+9dbIldajdV+2Z0cn+8sXZ9ph774PuvTeeObhyfYGGwnFSOnbwCyxVBa9hyYSoZRNOOJwT6zi0d9tJdFpCCCGaiFYpDrp16eh6uB18Q0ZDPDonw66dPTDyxxr49CUjLSMt2U+zZGXCCYO727CsrsFf6w8NK+H579wyya44ZYATCQraCCGEODlp9S1UflGZ7/WO6p8R7KmaPt062Qj3OpYl3ltU6vd17NC+1lGH6kjv3NEunJrtl0GeNaa3jciu+XyEEEKIE0GrFwcfbMxnSoll90y1Ab27BHsT86GzhlhqSpIVHThs2/MOBHurp2NSe8vq4Y7dq4ulp3YM9jYuPbqm2MDeadapY92SAfu778z76gJCivf0dkJJCCFE26TVi4M3lu60ktJy69Yl2S6dkRPsTcz4Qd2s/MgR27CjyA6WlQd7E8M4/NRhmXbx9P5265yhdvv5w+3a2YPs7Il9fWMezfQRPe3cSf2sX4/O/vcMJyJmjuzp30s0oWvnxKKiV0YnO2N8Hz+D4aMXDLfLT8mxU0f38g14VeQ4kXL6uD524bRsu23OMP++i9zP50zsZ0P7VT88Mntsb7tsZo5/z4fPHmJnT+jrBEb1gkoIIUTro9WLg5W5hbZ++34/NEDjOLhP4p707LF9LDO9kxUfLLdXl+wM9lYNDe4dQSM6cUgPG5Gd7vd97MIRlfvC4YiLp2fbLecOtSFB40zS46WuEf74RSPs4xePcJ8bKybMCY9+PVJ9MiTHO39Kts99uPGswa7hHuFnDSRieFa63XjGYLvzwuH+2LyH8/rExSPdcYbbzee483L7EnHJjP52pzv2R84b5t93xri+9jF3DL5LTaJCCCFE66LViwN47N0tVl5xxIfKJw9LXI3vspn9/b+bdhXb6q1F/ueqQATQUHO8xRvy7e5nVtvdz662x9/L9UMS9LivP32QdekUmfb31Nyt9pcX19n6oArknsJD9oR77W+fdu97Zo3lBfkNIR2cOEBIzBjZ0xaty7ffueM/OTfX9haWWmbXZB9JGJ3TLXh1hEFO9JB0yXuYU/CvNzf597H98fm1Vnr4iE0Y1MOuc+KBxMhoiGrc4PZ3S0u2dU5IcV73vbreNu4sdiKnuw13AkMIIUTboU2Ig5VbCmxv0SGfT5CdeXyYnJoC2Zmp/uf7Xlnv/62OS2bkWFqnjrYqt9D++tI6e23JTntj6S4nDrb4f0sOlfse++ShPXy+w4J1ef41O/MP+vcjIOav2WvPL9jmt/1xS1e7t1jZ4Qr/HhppXvPQW5vtlcU77GBZhWV0SXY9+97BqyMM7tvVJgzpYWXlR+zhtzd7QfTq4p3+GM/Md+LEnedhJ5BGZKXbuIGx0QNqKzC0QRImYoLPe8qJkT88t8Ze/mCHXyRLCCFE26FNiIPyI0dtwdq8ylkL9K6jYfyf4j4kIYa9+6o4f0qW9cpIsSNHj9q7K/fY1r3HEhf3u0b/adcQb9xV7BMVpwzNrFe9AqZRrtpaZA87QbC74JDfV1hS5hv5fcVl/neGJkJyenax2WN6W6fkDv78F63Ps4Olxxr0Cne85ZsLbMueEkvu2N5HDsIhDoZT+nXv7AUJ71u3PRI1IdLA90CUcO2EEEK0HdqGOHC96ZdcD5geO0MBjM2HUKZ4iOt1IxwYIqgJQuxhLgEhfkL50dt5k/tZD7cfejoRUQ9t4ISHExoHD1uBEwTRcP6IBJbKii7MlNY5yfrQwLufiUhsixIsIUQiwhkYiJteQZ4DORgpQUnkv750fNSEz+NzhRBCtB3ahDhg2UkauM27Iz16wv3jgnH3U0b19GPt9LT/+MJav686CL/TCCMmrpw10E9/jN/CoQvfgNdHHXDGVSyWScQiHiIGGV06+voMDGkQKYiH7//60kiiJeImFDjRVQ+L44Y3hBBCtE3ahDiA/P2ldv9rG4PExM7Wt0dn10C2s77dUy05qYO9v3av+1viBjkaxAWtKY30wnX5Cbf31+a5Hnye/fDBpbU6ZrNQL5EihBCiLdJmxAFQu2DXvoO+WBGigDLGlEYm5E5Gf20oKI6E9Stco//zR5bZ9/+5uMqNkHxzgAA5VFbhhQszJBKt3ZDeOdnOHB9ZzInXskF0JCItmF0hhBCibdOmxAHJfIs37vMN4hlBoSCGCTbvKfFJi7UhMuZ/1IfjKSxUH/xoQyP25GnoQyEybUSmr9gYD4mIzMhAC5DkyHRKQOwQTYHrzhjk/42G4lFNVflRCCHEyUmbEgc0hIT7aUhJFuyZzqwDs7eX7671dD0S/hi/J5/g1NG9E5Yn7tu9s89pYOGmEKYY7iqITGXsnJzkp1VC97TkyvH/+pK3v9TXJyDXYEifrj7JkjyEEPIjKGyU07uLHSwtt2Wb9vmZC8A0TxIfkUYzR/aywX2PfZ/Mril2zeyBNnV4ZrBHCCFEW6BNiQMgY3/ppgLfuFODgB40+QYk89UGKi4+/u4WXzNgVE6G3XH+MDtvcpavlcB23pQsu/mcofapS0fFlEU+4BplchEQIcxmmDmqly8+dN3sQV4gNATyKaiBsMI19KmdkuyKWQN8qWWKMXFOVGOk8iHFlZa71yx24iBk3Y79TiwU+O+PqKFK4hx3XpwbFRo5BlESplcKIYRoG7RqcZCoQaP3vnTjPh+KZ3jhzWW7jpsyGA298fjjUAnxn69vtKIDZTbO9dJ9GeRg+4TbWHOh1DW28TMLyHd4fekuL0oY1uD150/NqqykGMK76toWr9lWZH9/dYMtcd+NtRsooxyeE8IAFq7Ls0ff2WIb4mo5vLhouy1yfzvkhMuYgd3ceyi3PMKvHvnBhn222G2IISGEEG2DdkcZQD/BfPGe+cc1WA1hWFa6DezdxYfTqW8Q37izABK9fpZjpsEMl2cOSenYwUYPyLA+3TrbvuJSX045PrmQyMPMUT19b3vswO7uWO28kNiwc78vjER+Az35+IgEdRbOGt/XnyPntzK3wJ5fsL2ySiI9fRILiXBQuCieGSN6WveuKba38JCvvBgP6yAw1IFAof4B5O8vs4Xr8yx3T4kvD50Iyi9T74GFnRgO4fwXrc+3dTuK/GqQDDeUHKqoFBGNxbdvmWQTBycuaS2EEC0V1wls0XPEWqU4aE5oSJkaSdoAGoQQP7UGqoN8A4YSwmGNpihPjGhJ6RgJDB0orahMQKwJlrZOcqKFug+7a/mehiBxIIRojUgcNAItWRyIhiFxIIRojbR0cdDmEhKFEEIIUT0SB0IIIYSIQeJACCGEEDFIHAghhBAiBokDIYQQQkRh9v8BjEl/vsWfC8IAAAAASUVORK5CYII=)
The principal issues in Accounting for PPE are:
![](data:image/png;base64,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)
Scope of the Standard
As a general principle, AS 10 (Revised) should be applied in accounting for PPE.
Exception:
When another Accounting Standard requires or permits a different accounting treatment.
Example: AS 191 on Leases, requires an enterprise to evaluate its recognition of an item of leased PPE on the basis of the transfer of risks and rewards. However, it may be noted that in such cases other aspects of the accounting treatment for these assets, including depreciation, are prescribed by this Standard.
This Standard does not apply to:
Note: AS 10 (Revised) applies to Bearer Plants but it does not apply to the produce on Bearer Plants.
Clarifications:
- AS 10 (Revised) applies to PPE used to develop or maintain the assets described above.
- Investment property (defined in AS 13 (Revised)), should be accounted for only in accordance with the Cost model prescribed in this standard.
DEFINITION OF PROPERTY, PLANT AND EQUIPMENT(PPE)
There are 2 conditions to be satisfied for a TANGIBLE item to be called PPE. PPE are tangible items that:
Note: Intangible items are covered under AS 26.
“Administrative purposes”: The term ‘Administrative purposes’ has been used in wider sense to include all business purposes. Thus, PPE would include assets used for:
- Selling and distribution
- Finance and accounting
- Personnel and other functions of an Enterprise.
Items of PPE may also be acquired for safety or environmental reasons.
The acquisition of such PPE, although not directly increasing the future economic benefits of any particular existing item of PPE, may be necessary for an enterprise to obtain the future economic benefits from its other assets.
Such items of PPE qualify for recognition as assets because they enable an enterprise to derive future economic benefits from related assets in excess of what could be derived had those items not been acquired.
Example: A chemical manufacturer may install new chemical handling processes to comply with environmental requirements for the production and storage of dangerous chemicals; related plant enhancements are recognised as an asset because without them the enterprise is unable to manufacture and sell chemicals.
The resulting carrying amount of such an asset and related assets is reviewed for impairment in accordance with AS 28 (Impairment of Assets).
OTHER DEFINITIONS
1. Biological Asset: An Accounting Standard on “Agriculture” is under formulation, which will, inter alia, cover accounting for livestock. Till the time, the Accounting Standard on “Agriculture” is issued, accounting for livestock meeting the definition of PPE, will be covered as per AS 10 (Revised).
2. Bearer Plant: Is a plant that (satisfies all 3 conditions):
- Is used in the production or supply of agricultural produce
- Is expected to bear produce for more than a period 12 months
- Has a remote likelihood of being sold as agricultural produce except for incedental scrap sales
Note: When bearer plants are no longer used to bear produce they might be cut down and sold as scrap. For example - use as firewood. Such incidental scrap sales would not prevent the plant from satisfying the definition of a Bearer Plant.
The following are not Bearer Plants:
- Plants cultivated to be harvested as Agricultural produce
Example: Trees grown for use as lumber
- Plants cultivated to produce Agricultural produce when there is more than a remote likelihood that the entity will also harvest and sell the plant as agricultural produce, other than as incidental scrap sales
Example: Trees which are cultivated both for their fruit and their lumber
- Annual crops
Example: Maize and wheat
Agricultural Produce is the harvested product of Biological Assets of the enterprise.
3. Agricultural Activity: Is the management by an Enterprise of:
Biological transformation; and
Harvest of Biological Assets
- For sale, Or
- For conversion into Agricultural Produce, Or
- Into additional Biological Assets
Recognition Criteria for PPE
The cost of an item of PPE should be recognised as an asset if, and only if:
- It is probable that future economic benefits associated with the item will flow to the enterprise, and
- The cost of the item can be measured reliably.
Notes:
- It may be appropriate to aggregate individually insignificant items, such as moulds, tools and dies and to apply the criteria to the aggregate value.
- An enterprise may decide to expense an item which could otherwise have been included as PPE, because the amount of the expenditure is not material.
When do we apply the above criteria for Recognition?
An enterprise evaluates under this recognition principle all its costs on PPE at the time they are incurred.
These costs include costs incurred:
Treatment of Spare Parts, Stand by Equipment and Servicing Equipment
Case I If they meet the definition of PPE as per AS 10 (Revised):
- Recognised as PPE as per AS 10 (Revised)
Case II If they do not meet the definition of PPE as per AS 10 (Revised):
- Such items are classified as Inventory as per AS 2 (Revised)
TREATMENT OF SUBSEQUENT COSTS
Cost of day-to-day servicing
Meaning
Costs of day-to-day servicing are primarily the costs of labour and consumables, and may include the cost of small parts. The purpose of such expenditures is often described as for the ‘Repairs and Maintenance’ of the item of PPE.
Accounting Treatment:
An enterprise does not recognise in the carrying amount of an item of PPE the costs of the day-to-day servicing of the item. Rather, these costs are recognised in the Statement of Profit and Loss as incurred.
Replacement of Parts of PPE
Parts of some items of PPE may require replacement at regular intervals.
Examples
- A furnace may require relining after a specified number of hours of use.
- Aircraft interiors such as seats and galleys may require replacement several times during the life of the airframe.
- Major parts of conveyor system, such as, conveyor belts, wire ropes, etc., may require replacement several times during the life of the conveyor system.
- Replacing the interior walls of a building, or to make a non-recurring replacement.
Accounting Treatment
An enterprise recognises in the carrying amount of an item of PPE the cost of replacing part of such an item when that cost is incurred if the recognition criteria are met.
Note: The carrying amount of those parts that are replaced is derecognised in accordance with the de-recognition provisions of this Standard.
Regular Major Inspections - Accounting Treatment
When each major inspection is performed, its cost is recognised in the carrying amount of the item of PPE as a replacement, if the recognition criteria are satisfied.
Any remaining carrying amount of the cost of the previous inspection (as distinct from physical parts) is derecognised.
Measurement of PPE
Measurement at Recognition
An item of PPE that qualifies for recognition as an asset should be measured at its cost.
What are the elements of Cost?
Cost of an item of PPE comprises:
Let us understand the above in detail.
A. Purchase Price:
- It includes import duties and non –refundable purchase taxes.
- It requires deduction of Trade discounts and rebates
B. Directly Attributable Costs:
Any costs directly attributable to bringing the asset to the ‘location and condition’ necessary for it to be capable of operating in the manner intended by management Recognition of costs in the carrying amount of an item of PPE ceases when the item is in the location and condition necessary for it to be capable of operating in the manner intended by management.
The following costs are not included in the carrying amount of an item of PPE:
- Costs incurred while an item capable of operating in the manner intended by management has yet to be brought into use or is operated at less than full capacity.
- Initial operating losses, such as those incurred while demand for the output of an item builds up. And
- Costs of relocating or reorganising part or all of the operations of an enterprise.
Examples of directly attributable costs are:
- Costs of employee benefits (as defined in AS 15) arising directly from the construction or acquisition of the item of PPE
- Costs of site preparation
- Initial delivery and handling costs
- Installation and assembly costs
- Costs of testing whether the asset is functioning properly, after deducting the net proceeds from selling any items produced while bringing the asset to that location and condition (such as samples produced when testing equipment)
- Professional fees
Examples of costs that are not costs of an item of property, plant and equipment are:
- costs of opening a new facility or business, such as, inauguration costs
- costs of introducing a new product or service (including costs of advertising and promotional activities)
- costs of conducting business in a new location or with a new class of customer (including costs of staff training)
- administration and other general overhead costs
Note: Some operations occur in connection with the construction or development of an item of PPE, but are not necessary to bring the item to the location and condition necessary for it to be capable of operating in the manner intended by management. These incidental operations may occur before or during the construction or development activities.
COST OF A SELF-CONSTRUCTED ASSET
Cost of a self-constructed asset is determined using the same principles as for an acquired asset.
- If an enterprise makes similar assets for sale in the normal course of business, the cost of the asset is usually the same as the cost of constructing an asset for sale. Therefore, any internal profits are eliminated in arriving at such costs.
- Cost of abnormal amounts of wasted material, labour, or other resources incurred in self constructing an asset is not included in the cost of the asset.
- AS 16 on Borrowing Costs, establishes criteria for the recognition of interest as a component of the carrying amount of a self-constructed item of PPE.
- Bearer plants are accounted for in the same way as self-constructed items of PPE before they are in the location and condition necessary to be capable of operating in the manner intended by management.
MEASUREMENT OF COST
Cost of an item of PPE is the cash price equivalent at the recognition date.
A. If payment is deferred beyond normal credit terms:
Total payment minus Cash price equivalent
- is recognised as an interest expense over the period of credit
- unless such interest is capitalised in accordance with AS 16
B. PPE acquired in Exchange for a Non-monetary Asset or Assets or A combination of Monetary and Non-monetary Assets:
Cost of such an item of PPE is measured at fair value unless:
- Exchange transaction lacks commercial substance; Or
- Fair value of neither the asset(s) received nor the asset(s) given up is reliably measurable.
Note:
1. The acquired item(s) is/are measured in this manner even if an enterprise cannot immediately derecognise the asset given up.
2. If the acquired item(s) is/are not measured at fair value, its/their cost is measured at the carrying amount of the asset(s) given up.
3. An enterprise determines whether an exchange transaction has commercial substance by considering the extent to which its future cash flows are expected to change as a result of the transaction. An exchange transaction has commercial substance if:
- the configuration (risk, timing and amount) of the cash flows of the asset received differs from the configuration of the cash flows of the asset transferred; or
- the enterprise-specific value of the portion of the operations of the enterprise affected by the transaction changes as a result of the exchange;
- and the difference in (a) or (b) is significant relative to the fair value of the assets exchanged.
For the purpose of determining whether an exchange transaction has commercial substance, the enterprise-specific value of the portion of operations of the enterprise affected by the transaction should reflect post-tax cash flows. In certain cases, the result of these analyses may be clear without an enterprise having to perform detailed calculations.
Revaluation Model
After recognition as an asset, an item of PPE whose fair value can be measured reliably should be carried at a revalued amount.
Revaluation for entire class of PPE
If an item of PPE is revalued, the entire class of PPE to which that asset belongs should be revalued.
Reason
The items within a class of PPE are revalued simultaneously to avoid selective revaluation of assets and the reporting of amounts in the Financial Statements that are a mixture of costs and values as at different dates.
Frequency of Revaluations
Revaluations should be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using Fair value at the Balance Sheet date.
The frequency of revaluations depends upon the changes in fair values of the items of PPE being revalued.
When the fair value of a revalued asset differs materially from its carrying amount, a further revaluation is required.
- Items of PPE experience significant and volatile changes in Fair value Annual revaluation should be done.
- Items of PPE with only insignificant changes in Fair value Revaluation should be done at an interval of 3 or 5 years.
Determination of Fair Value
Fair value of items of PPE is usually determined from market-based evidence by appraisal that is normally undertaken by professionally qualified valuers.
If there is no market-based evidence of fair value because of the specialised nature of the item of PPE and the item is rarely sold, except as part of a continuing business, an enterprise may need to estimate fair value using an income approach.
Accounting Treatment of Revaluations
When an item of PPE is revalued, the carrying amount of that asset is adjusted to the revalued amount.
At the date of the revaluation, the asset is treated in one of the following ways:
A. Technique 1: Gross carrying amount is adjusted in a manner that is consistent with the revaluation of the carrying amount of the asset.
Gross carrying amount
- May be restated by reference to observable market data, or
- May be restated proportionately to the change in the carrying amount.
Accumulated depreciation at the date of the revaluation is
- Adjusted to equal the difference between the gross carrying amount and the carrying amount of the asset after taking into account accumulated impairment losses
B. Technique 2: Accumulated depreciation Is eliminated against the Gross Carrying amount of the asset
Revaluation – Increase or Decrease
Treatment of Revaluation Surplus
The revaluation surplus included in owners’ interests in respect of an item of PPE may be transferred to the Revenue Reserves when the asset is derecognised.
Case I: When whole surplus is transferred: When the asset is:
Case II: Some of the surplus may be transferred as the asset is used by an enterprise:
In such a case, the amount of the surplus transferred would be:
Depreciation (based on Revalued Carrying amount) – Depreciation (based on Original Cost)
Transfers from Revaluation Surplus to the Revenue Reserves are not made through the Statement of Profit and Loss.
Depreciation
Component Method of Depreciation:
Each part of an item of PPE with a cost that is significant in relation to the total cost of the item should be depreciated separately.
Example: It may be appropriate to depreciate separately the airframe and engines of an aircraft, whether owned or subject to a finance lease.
Is Grouping of Components possible?
Yes.
A significant part of an item of PPE may have a useful life and a depreciation method that are the same as the useful life and the depreciation method of another significant part of that same item. Such parts may be grouped in determining the depreciation charge.
Accounting Treatment
Depreciation charge for each period should be recognised in the Statement of Profit and Loss unless it is included in the carrying amount of another asset.
Examples on Exception
AS 2 (Revised): Depreciation of manufacturing plant and equipment is included in the costs of conversion of inventories as per AS 2 (Revised).
AS 26: Depreciation of PPE used for development activities may be included in the cost of an intangible asset recognised in accordance with AS 26 on Intangible Assets.
Depreciable Amount and Depreciation Period
What is “Depreciable Amount”?
Depreciable amount is:
Cost of an asset (or other amount substituted for cost i.e. revalued amount) -
Residual value
The depreciable amount of an asset should be allocated on a systematic basis over its useful life.
Review of Residual Value and Useful Life of an Asset
Residual value and the useful life of an asset should be reviewed at least at each financial year-end and, if expectations differ from previous estimates, the change(s) should be accounted for as a change in an accounting estimate in accordance with AS 5 ‘Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies’.
Commencement of period for charging Depreciation
Depreciation of an asset begins when it is available for use, i.e., when it is in the location and condition necessary for it to be capable of operating in the manner intended by the management.
Cessesation of Depreciation
I. Depreciation ceases to be charged when asset’s residual value exceeds its carrying amount
The residual value of an asset may increase to an amount equal to or greater than its carrying amount. If it does, depreciation charge of the asset is zero unless and until its residual value subsequently decreases to an amount below its carrying amount.
II. Depreciation of an asset ceases at the earlier of:
- The date that the asset is retired from active use and is held for disposal, and
- The date that the asset is derecognised
Therefore, depreciation does not cease when the asset becomes idle or is retired from active use (but not held for disposal) unless the asset is fully depreciated.
However, under usage methods of depreciation, the depreciation charge can be zero while there is no production.
Land and Buildings
Land and buildings are separable assets and are accounted for separately, even when they are acquired together.
A. Land: Land has an unlimited useful life and therefore is not depreciated.
Exceptions: Quarries and sites used for landfill.
Depreciation on Land:
- If land itself has a limited useful life:
It is depreciated in a manner that reflects the benefits to be derived from it.
- If the cost of land includes the costs of site dismantlement, removal and restoration:
That portion of the land asset is depreciated over the period of benefits obtained by incurring those costs.
B. Buildings:
Buildings have a limited useful life and therefore are depreciable assets.
An increase in the value of the land on which a building stands does not affect the determination of the depreciable amount of the building.
Depreciation Method
The depreciation method used should reflect the pattern in which the future economic benefits of the asset are expected to be consumed by the enterprise.
The method selected is applied consistently from period to period unless:
- There is a change in the expected pattern of consumption of those future economic benefits; Or
- That the method is changed in accordance with the statute to best reflect the way the asset is consumed.
Review of Depreciation Method:
The depreciation method applied to an asset should be reviewed at least at each financial year-end and, if there has been a significant change in the expected pattern of consumption of the future economic benefits embodied in the asset, the method should be changed to reflect the changed pattern.
Such a change should be accounted for as a change in an accounting estimate in accordance with AS 5.
Depreciation Method based on Revenue
A depreciation method that is based on revenue that is generated by an activity that includes the use of an asset is not appropriate.
Changes in Existing Decommissioning, Restoration and other Liabilities
The cost of PPE may undergo changes subsequent to its acquisition or construction on account of:
- Changes in Liabilities
- Price Adjustments
- Changes in Duties
- Changes in initial estimates of amounts provided for Dismantling, Removing, Restoration, and
- Similar factors
The above are included in the cost of the asset.
Accounting for the above changes:
A. If the related asset is measured using the Cost model
Changes in the Liability should be added to, or deducted from, the cost of the related asset in the current period
Note: Amount deducted from the cost of the asset should not exceed its carrying amount. If a decrease in the liability exceeds the carrying amount of the asset, the excess should be recognised immediately in the Statement of Profit and Loss.
If the adjustment results in an addition to the cost of an asset
- Enterprise should consider whether this is an indication that the new carrying amount of the asset may not be fully recoverable.
Note: If it is such an indication, the enterprise should test the asset for impairment by estimating its recoverable amount, and should account for any impairment loss, in accordance with applicable Accounting standards.
B. If the related asset is measured using the Revaluation model:
Changes in the liability alter the revaluation surplus or deficit previously recognised on that asset, so that:
- Decrease in the liability credited directly to revaluation surplus in the owners’ interest
Exception
*It should be recognised in the Statement of Profit and Loss to the extent that it reverses a revaluation deficit on the asset that was previously recognised in the Statement of Profit and Loss
Note: In the event that a decrease in the liability exceeds the carrying amount that would have been recognised had the asset been carried under the cost model, the excess should be recognised immediately in the Statement of Profit and Loss.
- Increase in the liability should be recognised in the Statement of Profit and Loss
Exception
*It should be debited directly to Revaluation surplus in the owners’ interest to the extent of any credit balance existing in the Revaluation surplus in respect of that asset
Caution
A change in the liability is an indication that the asset may have to be revalued in order to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
What happens if the related asset has reached the end of its useful life?
All subsequent changes in the liability should be recognised in the Statement of Profit and Loss as they occur.
Note: This applies under both the cost model and the revaluation model.
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)
De-recognition
The carrying amount of an item of PPE should be derecognised:
• On disposal
- By sale
- By entering into a finance lease, or
- By donation, Or
• When no future economic benefits are expected from its use or disposal
Accounting Treatment
Gain or loss arising from de-recognition of an item of PPE should be included in the Statement of Profit and Loss when the item is derecognised unless AS 19 on Leases, requires otherwise on a sale and leaseback (AS 19 on Leases, applies to disposal by a sale and leaseback.)
Where,
Gain or loss arising from de-recognition of an item of PPE
= Net disposal proceeds (if any) - Carrying Amount of the item
Note: Gains should not be classified as revenue, as defined in AS 9 ‘Revenue Recognition’.
Exception
An enterprise that in the course of its ordinary activities, routinely sells items of PPE that it had held for rental to others should transfer such assets to inventories at their carrying amount when they cease to be rented and become held for sale.
The proceeds from the sale of such assets should be recognised in revenue in accordance with AS 9 on Revenue Recognition.
Determining the date of disposal of an item:
An enterprise applies the criteria in AS 9 for recognising revenue from the sale of goods.
Disclosure
General Disclosures
The financial statements should disclose, for each class of PPE:
(a) The measurement bases (i.e., cost model or revaluation model) used for determining the gross carrying amount;
(b) The depreciation methods used;
(c) The useful lives or the depreciation rates used.
In case the useful lives or the depreciation rates used are different from those specified in the statute governing the enterprise, it should make a specific mention of that fact;
(d) The gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period; and
(e) A reconciliation of the carrying amount at the beginning and end of the period showing:
- additions
- assets retired from active use and held for disposal
- acquisitions through business combinations
- increases or decreases resulting from revaluations and from impairment losses recognised or reversed directly in revaluation surplus in accordance with AS 28
- impairment losses recognised in the statement of profit and loss in accordance with AS 28
- impairment losses reversed in the statement of profit and loss in accordance with AS 28
- depreciation
- net exchange differences arising on the translation of the financial statements of a non-integral foreign operation in accordance with AS 11
- other changes
Additional Disclosures
The financial statements should also disclose:
- The existence and amounts of restrictions on title, and property, plant and equipment pledged as security for liabilities;
- The amount of expenditure recognised in the carrying amount of an item of property, plant and equipment in the course of its construction;
- The amount of contractual commitments for the acquisition of property, plant and equipment;
- If it is not disclosed separately on the face of the statement of profit and loss, the amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in the statement of profit and loss; and
- The amount of assets retired from active use and held for disposal.
Disclosures related to Revalued Assets
If items of property, plant and equipment are stated at revalued amounts, the following should be disclosed:
- The effective date of the revaluation;
- Whether an independent valuer was involved;
- The methods and significant assumptions applied in estimating fair values of the items;
- The extent to which fair values of the items were determined directly by reference to observable prices in an active market or recent market transactions on arm’s length terms or were estimated using other valuation techniques; and
- The revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders.
Transitional Provisions
Previously Recognised Revenue Expenditure
Where an entity has in past recognised an expenditure in the Statement of Profit and Loss which is eligible to be included as a part of the cost of a project for construction of PPE in accordance with the requirements of this standard
It may do so retrospectively for such a project.
Note: The effect of such retrospective application, should be recognised net-of-tax in Revenue reserves.
PPE acquired in Exchange of Assets
The requirements of AS 10 (Revised) regarding the initial measurement of an item of PPE acquired in an exchange of assets transaction should be applied prospectively only to transactions entered into after this Standard becomes mandatory.
Spare parts
On the date of this Standard becoming mandatory, the spare parts, which hitherto were being treated as inventory under AS 2 (Revised), and are now required to be capitalised in accordance with the requirements of this Standard, should be capitalised at their respective carrying amounts.
Note: The spare parts so capitalised should be depreciated over their remaining useful lives prospectively as per the requirements of this Standard.
Revaluations
The requirements of AS 10 (Revised) regarding the revaluation model should be applied prospectively.
In case, on the date of this Standard becoming mandatory, an enterprise does not adopt the revaluation model as its accounting policy but the carrying amount of items of PPE reflects any previous revaluation it should adjust the amount outstanding in the Revaluation reserve against the carrying amount of that item.
Note: The carrying amount of that item should never be less than residual value. Any excess of the amount outstanding as Revaluation reserve over the carrying amount of that item should be adjusted in Revenue reserves.
Reference: The students are advised to refer the full text of AS 10 (Revised)
“Property, Plant and Equipment” (2016).
2.5 AS 11: THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES
Introduction
The standard deals with the issues involved in accounting for foreign currency transactions and foreign operations i.e., to decide which exchange rate to use and how to recognise the financial effects of changes in exchange rates in the financial statements.
Scope
This Standard should be applied:
- In accounting for transactions in foreign currencies.
- In translating the financial statements of foreign operations.
- This Statement also deals with accounting for foreign currency transactions in the nature of forward exchange contracts.
This Standard does not:
- Specify the currency in which an enterprise presents its financial statements. However, an enterprise normally uses the currency of the country in which it is domiciled. If it uses a different currency, the Standard requires disclosure of the reasons for using that currency. The Standard also requires disclosure of the reason for any change in the reporting currency.
- Deal with the presentation in a cash flow statement of cash flows arising from transactions in a foreign currency and the translation of cash flows of a foreign operation, which are addressed in AS 3 ‘Cash flow statement’.
- Deal with exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs.
- Deal with the restatement of an enterprise’s financial statements from its reporting currency into another currency for the convenience of users accustomed to that currency or for similar purposes.
Definitions of the terms used in the Standard
A foreign currency transaction is a transaction which is denominated in or requires settlement in a foreign currency, including transactions arising when an enterprise either:
- Buys or sells goods or services whose price is denominated in a foreign currency.
- Borrows or lends funds when the amounts payable or receivable are denominated in a foreign currency.
- Becomes a party to an unperformed forward exchange contract or
- Otherwise acquires or disposes of assets, or incurs or settles liabilities, denominated in a foreign currency.
Monetary items are money held and assets and liabilities to be received or paid in fixed or determinable amounts of money. For example, cash, receivables and payables.
Non-monetary items are assets and liabilities other than monetary items. For example, fixed assets, inventories and investments in equity shares.
Foreign operation is a subsidiary, associate, joint venture or branch of the reporting enterprise, the activities of which are based or conducted in a country other than the country of the reporting enterprise.
Integral foreign operation is a foreign operation, the activities of which are an integral part of those of the reporting enterprise. A foreign operation that is integral to the operations of the reporting enterprise carries on its business as if it were an extension of the reporting enterprise's operations.
Non-integral foreign operation is a foreign operation that is not an integral foreign operation. When there is a change in the exchange rate between the reporting currency and the local currency, there is little or no direct effect on the present and future cash flows from operations of either the non-integral foreign operation or the reporting enterprise. The change in the exchange rate affects the reporting enterprise's net investment in the non-integral foreign operation rather than the individual monetary and non-monetary items held by the non-integral foreign operation.
‘Net investment in a non-integral foreign operation’ is the reporting enterprise’s share in the net assets of that operation.
Forward exchange contract means an agreement to exchange different currencies at a forward rate.
Forward rate is the specified exchange rate for exchange of two currencies at a specified future date.
‘Foreign currency’ is a currency other than the reporting currency of an enterprise.
Initial Recognition
A foreign currency transaction should be recorded, on initial recognition in the reporting currency, by applying to the foreign currency amount the exchange rate between the reporting currency and the foreign currency at the date of the transaction.
A rate that approximates the actual rate at the date of the transaction is often used, for example, an average rate for a week or a month might be used for all transactions in each foreign currency occurring during that period. However, if exchange rates fluctuate significantly, the use of the average rate for a period is unreliable.
Reporting at each balance sheet date
The treatment of foreign currency items at the balance sheet date depends on whether the item is:
- monetary or non-monetary; and
- carried at historical cost or fair value (for non-monetary items).
- Foreign currency monetary items should be reported using the closing rate. However, in certain circumstances, the closing rate may not reflect with reasonable accuracy the amount in reporting currency that is likely to be realised from, or required to disburse, a foreign currency monetary item at the balance sheet date, e.g., where there are restrictions on remittances or where the closing rate is unrealistic and it is not possible to effect an exchange of currencies at that rate at the balance sheet date. In such circumstances, the relevant monetary item should be reported in the reporting currency at the amount which is likely to be realised from or required to disburse, such item at the balance sheet date.
- Non-monetary items which are carried in terms of historical cost denominated in a foreign currency should be reported using the exchange rate at the date of the transaction.
- Non-monetary items which are carried at fair value or other similar valuation denominated in a foreign currency should be reported using the exchange rates that existed when the values were determined.
- The contingent liability denominated in foreign currency at the balance sheet date is disclosed by using the closing rate.
Recognition of Exchange Differences
Exchange differences arising on the settlement of monetary items or on reporting an enterprise’s monetary items at rates different from those at which they were initially recorded during the period, or reported in previous financial statements, should be recognised as income or as expenses in the period in which they arise.
An exchange difference results when there is a change in the exchange rate between the transaction date and the date of settlement of any monetary items arising from a foreign currency transaction. When the transaction is settled within the same accounting period as that in which it occurred, all the exchange difference is recognised in that period. However, when the transaction is settled in a subsequent accounting period, the exchange difference recognised in each intervening period up to the period of settlement is determined by the change in exchange rates during that period.
Note: Central Government in consultation with National Advisory Committee on Accounting Standards made an amendment to AS 11 “The Effects of Changes in Foreign Exchange Rates” in the form of Companies (Accounting Standards) Amendment Rules, 2009 and 2011.
According to the Notification, exchange differences arising on reporting of long- term foreign currency monetary items at rates different from those at which they were initially recorded during the period, or reported in previous financial statements, insofar as they relate to the acquisition of a depreciable capital asset, can be added to or deducted from the cost of the asset and should be depreciated over the balance life of the asset, and in other cases, can be accumulated in the Foreign Currency Monetary Item Translation Difference (FCMITD) Account and should be written off over the useful life of the assets (amortised over the balance period of such long term assets or liability, by recognition as income or expense in each of such periods) but not beyond 31st March, 2020.
Any difference pertaining to accounting periods which commenced on or after 7th December, 2006, previously, recognised in the profit and loss account before the exercise of the option should be reversed insofar as it relates to the acquisition of a depreciable capital asset by addition or deduction from the cost of the asset and in other cases by transfer to Foreign Currency Monetary Item Translation Difference (FCMITD) Account, and by debit or credit, as the case may be, to the general reserve.
If the above option is exercised, disclosure should be made of the fact of such exercise of such option and of the amount remaining to be amortised in the financial statements of the period in which such option is exercised and in every subsequent period so long as any exchange difference remains unamortised.
For the purposes of exercise of this option, an asset or liability should be designated as a long-term foreign currency monetary item, if the asset or liability is expressed in a foreign currency and has a term of 12 months or more at the date of origination of the asset or liability.
Further in December, 2011, the Ministry of Corporate Affairs inserted paragraph 46A in AS 11 of the Companies (Accounting Standards) Rules, 2006. According to it, in respect of accounting periods commencing on or after the 1 st April, 2011, an enterprise which had earlier exercised the option under paragraph 46 and at the option of any other enterprise, the exchange differences arising on reporting of long-term foreign currency monetary items at rates different from those at which they were initially recorded during the period, or reported in previous financial statements, in so far as they relate to the acquisition of a depreciable capital assets, can be added to or deducted from the cost of the assets and should be depreciated over the balance life of the assets, and in other cases, can be accumulated in a “Foreign Currency Monetary Item Translation Difference Account” in the enterprise’s financial statements and amortised over the balance period of such long term assets or liability, by recognition as income or expense in each of such periods.
Such option is irrevocable and should be applied to all such foreign currency monetary items. The enterprise exercising such option should disclose the fact of such option and of the amount remaining to be amortised in the financial statements of the period in which such option is exercised and in every subsequent period so long as any exchange difference remains unamortised.
Classification of Foreign Operations as Integral or Non-integral
The method used to translate the financial statements of a foreign operation depends on the way in which it is financed and operates in relation to the reporting enterprise. For this purpose, foreign operations are classified as either ‘integral foreign operations’ or ‘non-integral foreign operations’.
An integral foreign operation carries on its business as if it were an extension of the reporting enterprise’s operations. For example, such an operation might only sell goods imported from the reporting enterprise and remits the proceeds to the reporting enterprise. In such cases, a change in the exchange rate between the reporting currency and the currency in the country of foreign operation has an almost immediate effect on the reporting enterprise’s cash flow from operations. Therefore, the change in the exchange rate affects the individual monetary items held by the foreign operation rather than the reporting enterprise’s net investment in that operation.
In contrast, a non-integral foreign operation accumulates cash and other monetary items, incurs expenses, generates income and perhaps arranges borrowings, all substantially in its local currency. It may also enter into transactions in foreign currencies, including transactions in the reporting currency. When there is a change in the exchange rate between the reporting currency and the local currency, there is little or no direct effect on the present and future cash flows from operations of either the non-integral foreign operation or the reporting enterprise. The change in the exchange rate affects the reporting enterprise’s net investment in the non-integral foreign operation rather than the individual monetary and non- monetary items held by the non-integral foreign operation.
Translation of Foreign Integral Operations
The individual items in the financial statements of the foreign operation are translated as if all its transactions had been entered into by the reporting enterprise itself. The cost and depreciation of tangible fixed assets is translated using the exchange rate at the date of purchase of the asset or, if the asset is carried at fair value or other similar valuation, using the rate that existed on the date of the valuation. The cost of inventories is translated at the exchange rates that existed when those costs were incurred. The recoverable amount or realisable value of an asset is translated using the exchange rate that existed when the recoverable amount or net realisable value was determined. For example, when the net realisable value of an item of inventory is determined in a foreign currency, that value is translated using the exchange rate at the date as at which the net realisable value is determined. The rate used is therefore usually the closing rate.
Translation of Non-Integral Foreign Operations
The translation of the financial statements of a non-integral foreign operation is done using the following procedures:
- The assets and liabilities, both monetary and non-monetary, of the non- integral foreign operation should be translated at the closing rate;
- Income and expense items of the non-integral foreign operation should be translated at exchange rates at the dates of the transactions; and
- All resulting exchange differences should be accumulated in a foreign currency translation reserve until the disposal of the net investment.
- For practical reasons, a rate that approximates the actual exchange rates, for example an average rate for the period is often used to translate income and expense items of a foreign operation.
- Any goodwill or capital reserve arising on the acquisition of a non-integral foreign operation is translated at the closing rate.
- A contingent liability disclosed in the financial statements of a non-integral foreign operation is translated at the closing rate for its disclosure in the financial statements of the reporting enterprise.
- The incorporation of the financial statements of a non-integral foreign operation in those of the reporting enterprise follows normal consolidation procedures, such as the elimination of intra-group balances and intra-group transactions of a subsidiary. However, an exchange difference arising on an intra-group monetary item, whether short-term or long-term, cannot be eliminated against a corresponding amount arising on other intra-group balances because the monetary item represents a commitment to convert one currency into another and exposes the reporting enterprise to a gain or loss through currency fluctuations.
- When the financial statements of a non-integral foreign operation are drawn up to a different reporting date from that of the reporting enterprise, the non-integral foreign operation often prepares, for purposes of incorporation in the financial statements of the reporting enterprise, statements as at the same date as the reporting enterprise (AS 21 (Revised).
- The exchange differences are not recognised as income or expenses for the period because the changes in the exchange rates have little or no direct effect on the present and future cash flows from operations of either the non- integral foreign operation or the reporting enterprise. When a non-integral foreign operation is consolidated but is not wholly owned, accumulated exchange differences arising from translation and attributable to minority interests are allocated to, and reported as part of, the minority interest in the consolidated balance sheet.
- An enterprise may dispose of its interest in a non-integral foreign operation through sale, liquidation, repayment of share capital, or abandonment of all, or part of, that operation. The payment of a dividend forms part of a disposal only when it constitutes a return of the investment. Remittance from a non- integral foreign operation by way of repatriation of accumulated profits does not form part of a disposal unless it constitutes return of the investment. In the case of a partial disposal, only the proportionate share of the related accumulated exchange differences is included in the gain or loss. A write - down of the carrying amount of a non-integral foreign operation does not constitute a partial disposal. Accordingly, no part of the deferred foreign exchange gain or loss is recognized at the time of a write-down".
The following are indications that a foreign operation is a non-integral foreign operation rather than an integral foreign operation:
- While the reporting enterprise may control the foreign operation, the activities of the foreign operation are carried out with a significant degree of autonomy from those of the reporting enterprise.
- Transactions with the reporting enterprise are not a high proportion of the foreign operation's activities.
- The activities of the foreign operation are financed mainly from its own operations or local borrowings rather than from the reporting enterprise.
- Costs of labour, material and other components of the foreign operation's products or services are primarily paid or settled in the local currency rather than in the reporting currency.
- The foreign operation's sales are mainly in currencies other than the reporting currency.
- Cash flows of the reporting enterprise are insulated from the day-to-day activities of the foreign operation rather than being directly affected by the activities of the foreign operation.
- Sales prices for the foreign operation’s products are not primarily responsive on a short-term basis to changes in exchange rates but are determined more by local competition or local government regulation.
- There is an active local sales market for the foreign operation’s products, although there also might be significant amounts of exports.
Change in the Classification of a Foreign Operation
When a foreign operation that is integral to the operations of the reporting enterprise is reclassified as a non-integral foreign operation, exchange differences arising on the translation of non-monetary assets at the date of the reclassification are accumulated in a foreign currency translation reserve.
When a non-integral foreign operation is reclassified as an integral foreign operation, the translated amounts for non-monetary items at the date of the change are treated as the historical cost for those items in the period of change and subsequent periods. Exchange differences which have been deferred are not recognised as income or expenses until the disposal of the operation.
Tax Effects of Exchange Differences
Gains and losses on foreign currency transactions and exchange differences arising on the translation of the financial statements of foreign operations may have associated tax effects which are accounted for in accordance with AS 22.
Forward Exchange Contract
An enterprise may enter into a forward exchange contract or another financial instrument that is in substance a forward exchange contract, which is not intended for trading or speculation purposes, to establish the amount of the reporting currency required or available at the settlement date of a transaction. The premium or discount arising at the inception of such a forward exchange contract should be amortised as expense or income over the life of the contract.
Exchange differences on such a contract should be recognised in the statement of profit and loss in the reporting period in which the exchange rates change. Any profit or loss arising on cancellation or renewal of such a forward exchange contract should be recognised as income or as expense for the period.
Disclosure
An enterprise should disclose:
- The amount of exchange differences included in the net profit or loss for the period.
- Net exchange differences accumulated in foreign currency translation reserve as a separate component of shareholders’ funds, and a reconciliation of the amount of such exchange differences at the beginning and end of the period.
When the reporting currency is different from the currency of the country in which the enterprise is domiciled, the reason for using a different currency should be disclosed. The reason for any change in the reporting currency should also be disclosed.
When there is a change in the classification of a significant foreign operation, an enterprise should disclose:
- The nature of the change in classification;
- The reason for the change;
- The impact of the change in classification on shareholders' funds; and
- The impact on net profit or loss for each prior period presented had the change in classification occurred at the beginning of the earliest period presented.
Presentation of Foreign Currency Monetary Item Translation Difference Account (FCMITDA)
In the format of Schedule III to the Companies Act, 2013, no line item has been specified for the presentation of “Foreign Currency Monetary Item Translation Difference Account (FCMITDA)”. Since the balance in FCMITDA represents foreign currency translation loss, it does not meet the above definition of ‘asset’ as it is neither a resource nor any future economic benefit would flow to the entity therefrom. Therefore, such balance cannot be reflected as an asset. Therefore, debit or credit balance in FCMITDA should be shown on the “Equity and Liabilities” side of the balance sheet under the head ‘Reserves and Surplus’ as a separate line item.
2.6 AS 12: ACCOUNTING FOR GOVERNMENT GRANTS
Introduction
AS 12 deals with accounting for government grants such as subsidies, cash incentives, duty drawbacks, etc. and specifies that the government grants should not be recognised until there is reasonable assurance that the enterprise will comply with the conditions attached to them, and the grant will be received. The standard also describes the treatment of non-monetary government grants; presentation of grants related to specific fixed assets and revenue and those in the nature of promoters’ contribution; treatment for refund of government grants etc.
This Standard does not deal with:
- The special problems arising in accounting for government grants in financial statements reflecting the effects of changing prices or in supplementary information of a similar nature.
- Government assistance other than in the form of government grants.
- Government participation in the ownership of the enterprise.
The receipt of government grants by an enterprise is significant for preparation of the financial statements for two reasons. Firstly, if a government grant has been received, an appropriate method of accounting therefore is necessary. Secondly, it is desirable to give an indication of the extent to which the enterprise has benefited from such grant during the reporting period. This facilitates comparison of an enterprise’s financial statements with those of prior periods and with those of other enterprises.
Government Grants
Government grants are assistance by government in cash or kind to an enterprise for past or future compliance with certain conditions. They exclude those forms of government assistance which cannot reasonably have a value placed upon them and transactions with government which cannot be distinguished from the normal trading transactions of the enterprise.
Accounting Treatment of Government Grants
Two broad approaches may be followed for the accounting treatment of government grants:
- the ‘capital approach’, under which a grant is treated as part of shareholders’ funds, and
- the ‘income approach’, under which a grant is taken to income over one or more periods.
It is generally considered appropriate that accounting for government grant should be based on the nature of the relevant grant. Grants which have the characteristics similar to those of promoters’ contribution should be treated as part of shareholders’ funds. Income approach may be more appropriate in the case of other grants.
Recognition of Government Grants
A government grant is not recognised until there is reasonable assurance that:
- the enterprise will comply with the conditions attaching to it; and
- the grant will be received.
Receipt of a grant is not of itself conclusive evidence that the conditions attaching to the grant have been or will be fulfilled.
Non-monetary Government Grants
Government grants may take the form of non-monetary assets, such as land or other resources, given at concessional rates. In these circumstances, it is usual to account for such assets at their acquisition cost. Non-monetary assets given free of cost are recorded at a nominal value.
Presentation of Grants Related to Specific Fixed Assets
Grants related to specific fixed assets are government grants whose primary condition is that an enterprise qualifying for them should purchase, construct or otherwise acquire such assets. Other conditions may also be attached restricting the type or location of the assets or the periods during which they are to be acquired or held.
Two methods of presentation in financial statements of grants related to specific fixed assets are regarded as acceptable alternatives.
Method I :
- The grant is shown as a deduction from the gross value of the asset concerned in arriving at its book value.
- The grant is thus recognised in the profit and loss statement over the useful life of a depreciable asset by way of a reduced depreciation charge.
- Where the grant equals the whole, or virtually the whole, of the cost of the asset, the asset is shown in the balance sheet at a nominal value.
Method II:
- Grants related to depreciable assets are treated as deferred income which is recognised in the profit and loss statement on a systematic and rational basis over the useful life of the asset.
- Grants related to non-depreciable assets are credited to capital reserve under this method, as there is usually no charge to income in respect of such assets.
- If a grant related to a non-depreciable asset requires the fulfilment of certain obligations, the grant is credited to income over the same period over which the cost of meeting such obligations is charged to income.
Presentation of Grants Related to Revenue
Grants related to revenue are sometimes presented as a credit in the profit and loss statement, either separately or under a general heading such as ‘Other Income’. Alternatively, they are deducted in reporting the related expense.
Presentation of Grants of the Nature of Promoters’ Contribution
Where the government grants are of the nature of promoters’ contribution, i.e., they are given with reference to the total investment in an undertaking or by way of contribution towards its total capital outlay (for example, central investment subsidy scheme) and no repayment is ordinarily expected in respect thereof, the grants are treated as capital reserve which can be neither distributed as dividend nor considered as deferred income.
Refund of Government Grants
- Government grants sometimes become refundable because certain conditions are not fulfilled and are treated as an extraordinary item (AS 5).
- The amount refundable in respect of a government grant related to revenue is applied first against any unamortised deferred credit remaining in respect of the grant. To the extent that the amount refundable exceeds any such deferred credit, or where no deferred credit exists, the amount is charged immediately to profit and loss statement.
- The amount refundable in respect of a government grant related to a specific fixed asset is recorded by increasing the book value of the asset or by reducing the deferred income balance, as appropriate, by the amount refundable. In the first alternative, i.e., where the book value of the asset is increased, depreciation on the revised book value is provided prospectively over the residual useful life of the asset.
- Where a grant which is in the nature of promoters’ contribution becomes refundable, in part or in full, to the government on non-fulfillment of some specified conditions, the relevant amount recoverable by the government is reduced from the capital reserve.
Disclosure
- The accounting policy adopted for government grants, including the methods of presentation in the financial statements;
- The nature and extent of government grants recognised in the financial statements, including grants of non-monetary assets given at a concessional rate or free of cost.
2.7 ACCOUNTING FOR INVESTMENTS [AS 13 (REVISED)]
Introduction
The standard deals with accounting for investments in the financial statements of enterprises and related disclosure requirements. The enterprises are required to disclose the current investments (realisable in nature and intended to be held for not more than one year from the date of its acquisition) and long terms investments (other than current investments) distinctly in their financial statements. The cost of investments should include all acquisition costs (including brokerage, fees and duties) and on disposal of an investment, the difference between the carrying amount and net disposal proceeds should be charged or credited to profit and loss statement.
This Standard does not deal with:
- The basis for recognition of interest, dividends and rentals earned on investments which are covered by AS 9
- Operating or finance leases
- Investments on retirement benefit plans and life insurance enterprises
- Mutual funds, venture capital funds and/ or the related asset management companies, banks and public financial institutions formed under a Central or State Government Act or so declared under the Companies Act, 2013 .
Definition of the terms used in the Standard
Investments are assets held by an enterprise for earning income by way of dividends, interest, and rentals, for capital appreciation, or for other benefits to the investing enterprise. Assets held as stock-in-trade (inventory) are not ‘investments’
Fair value is the amount for which an asset could be exchanged between a knowledgeable, willing buyer and a knowledgeable, willing seller in an arm’s length transaction. Under appropriate circumstances, market value or net realisable value provides an evidence of fair value.
Market value is the amount obtainable from the sale of an investment in an open market, net of expenses necessarily to be incurred on or before disposal.
Forms of Investments
Enterprises hold investments for diverse reasons. For some enterprises, investment activity is a significant element of operations, and assessment of the performance of the enterprise may largely, or solely, depend on the reported results of this activity. Some investments have no physical existence and are represented merely by certificates or similar documents (e.g., shares) while others exist in a physical form (e.g., buildings). For some investments, an active market exists from which a market value (fair value) can be established. For other investments, an active market does not exist and other means are used to determine fair value.
Classification of Investments
A current investment is an investment that is by its nature readily realisable and is intended to be held for not more than one year from the date on which such investment is made. The intention to hold for not more than one year is to be judged at the time of purchase of investment.
A long term investment is an investment other than a current investment.
Cost of Investments
The cost of an investment includes acquisition charges such as brokerage, fees and duties etc.
If an investment is acquired, or partly acquired, by the issue of shares or other securities, the acquisition cost is the fair value of the securities issued or asset given up. The fair value may not necessarily be equal to the nominal or par value of the securities issued.
If an investment is acquired in exchange, or part exchange, for another asset, the acquisition cost of the investment is determined by reference to the fair value of the asset given up or the fair value of the investment acquired, whichever is more clearly evident.
Interest, dividends and rentals receivables in connection with an investment are generally regarded as income, being the return on the investment. However, in some circumstances, such inflows represent a recovery of cost and do not form part of income. For example, when unpaid interest has accrued before the acquisition of an interest-bearing investment and is therefore included in the price paid for the investment, the subsequent receipt of interest is allocated between pre-acquisition and post-acquisition periods; the pre-acquisition portion is deducted from cost. When dividends on equity are declared from pre-acquisition profits, a similar treatment may apply. If it is difficult to make such an allocation except on an arbitrary basis, the cost of investment is normally reduced by dividends receivable only if they clearly represent a recovery of a part of the cost.
When right shares offered are subscribed for, the cost of the right shares is added to the carrying amount of the original holding. If rights are not subscribed for but are sold in the market, the sale proceeds are taken to the profit and loss statement. However, where the investments are acquired on cum-right basis and the market value of investments immediately after their becoming ex-right is lower than the cost for which they were acquired, it may be appropriate to apply the sale proceeds of rights to reduce the carrying amount of such investments to the market value.
Carrying Amount of Investments
The carrying amount for current investments is the lower of cost and fair value.
Valuation of current investments on overall (or global) basis is not considered appropriate. Sometimes, the concern of an enterprise may be with the value of a category of related current investments and not with each individual investment, and accordingly the investments may be carried at the lower of cost and fair value computed category-wise (i.e. equity shares, preference shares, convertible debentures, etc.). However, the more prudent and appropriate method is to carry investments individually at the lower of cost and fair value.
Any reduction to fair value is debited to profit and loss account, however, if fair value of investment is increased subsequently, the increase in value of current investment up to the cost of investment is credited to the profit and loss account (and excess portion, if any, is ignored).
Long term investments are usually carried at cost. The carrying amount of long - term investments is therefore determined on an individual investment basis.
Where there is a decline, other than temporary, in the carrying amounts of long term valued investments, the resultant reduction in the carrying amount is charged to the profit and loss statement. The reduction in carrying amount is reversed when there is a rise in the value of the investment, or if the reasons for the reduction no longer exist.
Investment Properties
An investment property is an investment in land or buildings that are not intended to be occupied substantially for use by, or in the operations of, the investing enterprise.
An investment property is accounted for in accordance with cost model as prescribed in AS 10 (Revised), ‘Property, Plant and Equipment’. The cost of any shares in a co-operative society or a company, the holding of which is directly related to the right to hold the investment property, is added to the carrying amount of the investment property.
Disposal of Investments
On disposal of an investment, the difference between the carrying amount and the disposal proceeds, net of expenses, is recognised in the profit and loss statement. When disposing of a part of the holding of an individual investment, the carrying amount to be allocated to that part is to be determined on the basis of the average carrying amount of the total holding of the investment.
Reclassification of Investments
Where long-term investments are reclassified as current investments, transfers are made at the lower of cost and carrying amount at the date of transfer.
Where investments are reclassified from current to long-term, transfers are made at the lower of cost and fair value at the date of transfer.
Disclosure
The following disclosures in financial statements in relation to investments are appropriate: -
a. The accounting policies followed for valuation of investments.
b. The amounts included in profit and loss statement for:
- Interest, dividends (showing separately dividends from subsidiary companies), and rentals on investments showing separately such income from long term and current investments. Gross income should be stated, the amount of income tax deducted at source being included under Advance Taxes Paid.
- Profits and losses on disposal of current investments and changes in carrying amount of such investments.
- Profits and losses on disposal of long term investments and changes in the carrying amount of such investments.
c. Significant restrictions on the right of ownership, realisability of investments or the remittance of income and proceeds of disposal.
d. The aggregate amount of quoted and unquoted investments, giving the aggregate market value of quoted investments.
e. Other disclosures as specifically required by the relevant statute governing the enterprise.
2.8 AS 16: BORROWING COSTS
Introduction
The objective of AS 16 is accounting for borrowing costs. It does not deal with the actual or imputed cost of owners’ equity, including preference share capital not classified as a liability.
Definitions
Borrowing costs are interest and other costs incurred by an enterprise in connection with the borrowing of funds.
A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale.
Examples of qualifying assets are manufacturing plants, power generation facilities, inventories that require a substantial period of time to bring them to a saleable condition, and investment properties. Other investments and those inventories that are routinely manufactured or otherwise produced in large quantities on a repetitive basis over a short period of time, are not qualifying assets. Assets that are ready for their intended use or sale when acquired also are not qualifying assets.
Accounting standard further clarifies the meaning of the expression ‘substantial period of time’. According to it, substantial period of time primarily depends on the facts and circumstances of each case. It further states that, ordinarily, a period of twelve months is considered as substantial period of time unless a shorter or longer period can be justified on the basis of the facts and circumstances of the case. In estimating the period, time which an asset takes technologically and commercially to get it ready for its intended use or sale should be considered.
Exchange Differences on Foreign Currency Borrowings
Exchange differences arising from foreign currency borrowing and considered as borrowing costs are those exchange differences which arise on the amount of principal of the foreign currency borrowings to the extent of the difference between interest on local currency borrowings and interest on foreign currency borrowings. Thus, the amount of exchange difference not exceeding the difference between interest on local currency borrowings and interest on foreign currency borrowings is considered as borrowings cost to be accounted for under this Standard and the remaining exchange difference, if any, is accounted for under AS 11, ‘The Effect of Changes in Foreign Exchange Rates’. For this purpose, the interest rate for the local currency borrowings is considered as that rate at which the enterprise would have raised the borrowings locally had the enterprise not decided to raise the foreign currency borrowings.
Borrowing Costs Eligible for Capitalisation
Treatment of Borrowing Costs
The borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are those borrowing costs that would have been avoided if the expenditure on the qualifying asset had not been made. Borrowing costs are capitalised as part of the cost of a qualifying asset when it is probable that they will result in future economic benefits to the enterprise and the costs can be measured reliably. Other borrowing costs are recognised as an expense in the period in which they are incurred.
Specific borrowings
When an enterprise borrows funds specifically for the purpose of obtaining a particular qualifying asset, the borrowing costs that directly relate to that qualifying asset can be readily identified.
To the extent that funds are borrowed specifically for the purpose of obtaining a qualifying asset, the amount of borrowing costs eligible for capitalisation on that asset should be determined as the actual borrowing costs incurred on that borrowing during the period less any income on the temporary investment of those borrowings.
The financing arrangements for a qualifying asset may result in an enterprise obtaining borrowed funds and incurring associated borrowing costs before some or all of the funds are used for expenditure on the qualifying asset. In such circumstances, the funds are often temporarily invested pending their expenditure on the qualifying asset. In determining the amount of borrowing costs eligible for capitalisation during a period, any income earned on the temporary investment of those borrowings is deducted from the borrowing costs incurred.
General borrowings
It may be difficult to identify a direct relationship between particular borrowings and a qualifying asset and to determine the borrowings that could otherwise have been avoided. To the extent that funds are borrowed generally and used for the purpose of obtaining a qualifying asset, the amount of borrowing costs eligible for capitalisation should be determined by applying a capitalisation rate to the expenditure on that asset. The capitalisation rate should be the weighted average of the borrowing costs applicable to the borrowings of the enterprise that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. The amount of borrowing costs capitalised during a period should not exceed the amount of borrowing costs incurred during that period.
Excess of the Carrying Amount of the Qualifying Asset over Recoverable Amount
When the carrying amount or the expected ultimate cost of the qualifying asset exceeds its recoverable amount or net realisable value, the carrying amount is written down or written off in accordance with the requirements of other Accounting Standards. In certain circumstances, the amount of the write-down or write-off is written back in accordance with those other Accounting Standards.
Commencement of Capitalisation
The capitalisation of borrowing costs as part of the cost of a qualifying asset should commence when all the following conditions are satisfied:
- Expenditure for the acquisition, construction or production of a qualifying asset is being incurred: Expenditure on a qualifying asset includes only such expenditure that has resulted in payments of cash, transfers of other assets or the assumption of interest-bearing liabilities. Expenditure is reduced by any progress payments received and grants received in connection with the asset. The average carrying amount of the asset during a period, including borrowing costs previously capitalised, is normally a reasonable approximation of the expenditure to which the capitalisation rate is applied in that period.
- Borrowing costs are being incurred.
- Activities that are necessary to prepare the asset for its intended use or sale are in progress: The activities necessary to prepare the asset for its intended use or sale encompass more than the physical construction of the asset. They include technical and administrative work prior to the commencement of physical construction. However, such activities exclude the holding of an asset when no production or development that changes the asset’s condition is taking place. For example, borrowing costs incurred while land is under development are capitalised during the period in which activities related to the development are being undertaken. However, borrowing costs incurred while land acquired for building purposes is held without any associated development activity do not qualify for capitalisation.
Suspension of Capitalisation
Capitalisation of borrowing costs should be suspended during extended periods in which active development is interrupted.
Borrowing costs may be incurred during an extended period in which the activities necessary to prepare an asset for its intended use or sale are interrupted. Such costs are costs of holding partially completed assets and do not qualify for capitalisation. However, capitalisation of borrowing costs is not normally suspended during a period when substantial technical and administrative work is being carried out. Capitalisation of borrowing costs is also not suspended when a temporary delay is a necessary part of the process of getting an asset ready for its intended use or sale. For example: capitalisation continues during the extended period needed for inventories to mature or the extended period during which high water levels delay construction of a bridge, if such high water levels are common during the construction period in the geographic region involved.
Cessation of Capitalisation
Capitalisation of borrowing costs should cease when substantially all the activities necessary to prepare the qualifying asset for its intended use or sale are complete.
An asset is normally ready for its intended use or sale when its physical construction or production is complete even though routine administrative work might still continue. If minor modifications, such as the decoration of a property to the user’s specification, are all that are outstanding, this indicates that substantially all the activities are complete.
When the construction of a qualifying asset is completed in parts and a completed part is capable of being used while construction continues for the other parts, capitalisation of borrowing costs in relation to a part should cease when substantially all the activities necessary to prepare that part for its intended use or sale are complete. A business park comprising several buildings, each of which can be used individually, is an example of a qualifying asset for which each part is capable of being used while construction continues for the other parts. An example of a qualifying asset that needs to be complete before any part can be used is an industrial plant involving several processes which are carried out in sequence at different parts of the plant within the same site, such as a steel mill.
Disclosure
The financial statements should disclose:
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The accounting policy adopted for borrowing costs; and
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The amount of borrowing costs capitalised during the period.