ࡱ>   !"#$%&'()*+,-./012345689:;<=>?@ABCDEFGHIJKLMNOPQRSTUV_XYZ[\]^`abcdefghijklmnopqrstuvwxyz{|}~Root Entry F GQ@SummaryInformation( DocumentSummaryInformation8 WordDocument7  Oh+'0 ,L h x   Elena Tudorache Normal.dot 4672250511@@S@GQ@MC|LZMicrosoft Office Word ՜.+,D՜.+,l(     MEF-ANAF  (\dlKSOProductBuildVer1048-9.1.0.46740TableWV'Data ee_Ddm|  s >A 0Picture 23""^D%4=NX5n ^@=^D%4=NX5n `@]^x}TU>ݙݝ4t7QQPP3M$@T2"" (bD (Jsww_zu_z番n<9{*UTP)JVҳܪ*}J*UY>Y菴Jn?y>V~?oG9_k/UiDE;khUV{6zL{ύLE2"Hʟ{&Y:}45k֌nٻ;JzkädoP^^^["ER"3U849r?}ݗ{à;ӡO8%" li̘1''_"EI^xC<)U~`D16lg'BV?\ ݞc~3O{&"E~GZr%}W~/<uCA=ɓo>pBW\M6N{UϠ̙3gv^nt Vo\_ZZxSxY?]V^ͮŻ3>|П|^l߾:õkҧ~,va"EʗVov 馛(++֬YC/??ݻӻ?^{5;&.G[oeO4x`z^}Uz"3Y`̙3鷿-#=M5jԠݻw׌16l7|n>\w\>^~s#g}_򗔓C7|3zwЁ]E]z!{V=">~/oNJ+W˿dsJ*џ"Q^Ϩf͚Tvmm۶qNeZa~mWmܸq1a0^"-[3??0`\v߰wիW~߰q9RHQjcǎ kxÆ TV-B^?AO 6\Y?5Wk׮g24cƌ]`Μ9_,Y~Gݺucn-wyܹ݇3]QOC=P$B]~_ѺuX^oQF1 $p>6ϟ7ځ,\|.l(v;M4a̛7ϼ;>Ç֪U~SZhAǏ7hժUl=}0y/ > 5jkÊ󮰰?>`x_7QQHQzԩS~?c׽d0nIXyΝq 02.%So #AR1G?;w.:":t}AI+GN:eʔ.]_b[*R߆ x>Wn_٭Eo gKc52^ |rYw}Qn)l=7 D;v# H G9R3]z=Zj}X׮mhV|%A. O|{/= <?dv+}G.~-nXNHE1}6>A-z׏?7svvWYm۲Yn^?Kc|I]vk..CeuD0n}Q'熺~vyM va;]wvTY?08ȰId1֭m] qbN|'X slS'`,isJ"E!U1 _[cek^Fb,L]t[n=v֭['ZmŸ< mG?נAv ?"N2?3HqZ/Xիon3`A.SNky^V77xoq9gG~ӤIw;３qfS H᥎)*_>*W^e6/dxc_BF߷mf^ _+H뇂=SžgYcα"Y oا_{gQQۿۘR`7??:c/+gKWi-Ǿ)X/d3E{: l_JO~W^salWeWW̯geD|&Ol|Nj6}pY[ ͝;cٝɱM*RvgǂJvkeo4o _➱PX'|O s"Yu/2Z <:?C#b,uem'yw 8 ׬ֳgO&"f`?7|cp|eq _oem;CmXEғπŊJ|CŜd;K$؄8a?3uпlԹiӦ /9Ag'%/ :ȡ4p@;׻EуG{p&:({vxzي1xUu9`8^AIijg<~ưrY.YO{.L/=ˊgnĹ엵 ȧ-[4W@'ǽ֘ӦMc8p}Ǟ>+>c?Nv>O c)J_O$^?aB\ tD}8P)'B***bAo3'f͚EUVe8τ/ \ƀ}z'|}G=zh͛7b, ^G܇zw}V~#sE^0؁,] Ahh}|c/ې!C- !BAC\2dze}Q6˿ m!S븭Raw4L^`:Ag9\<|E=sTEEҋp1k`m 5܎{wA&<~x'§ۍ.ٟ| 8׏k_xingQoiq?|dXZ쯸6F8{yr}TAzcQvLd s a/BepvcABg\4>y9j}΃/^)ۆ>|h]#G"a> ~>AٸeSWQ-E{U J\?$c_a%NX5ku/$-s"c3_| s:UM"EKvg @VބsP$zv9alR?KY}܅r;|qokWq@W;:<+7}VgE۸y_wv*SU'E*&,#w׉}L%Ľ.BYx73([0M9 Iy.7#gK[;lHtsKNuOnbSyױߟ'okE2*ʺ_lȄIת(E]  `^4ȏR R]%B~ DySigf=g°(RHQ&0^ZQ(Qp&dްaCgW=J|F<kt'k,S)RHn#z޽~GEgІT1%gZ ~x+s&BЧ)8Q$D ƥ=? 1~iGxb:{-[ZN<p7g։PVij+_wBL#AcOU P]t> ؃{Y>s?UI?>[|'eH敱 >YcJ\ꈽ >ٲ_c*{}gP'M}=/;֢"EқpyxA ̳ G]g@DUCxk<8 ^z,~nn.+b`b",1h8/!>0މ O ȝK&Enػoص\V@_,=YiΜ9e)b=g"s~A[ |i ga>#Z usfx' A$']2 h'.s=,~;ڊG G9WY{i0űǵ#1'xށ!n%C}8=s,f4l眜V7=gC>THQx  YU#*b9Bܣ"wW^ M8K19-_Xf'`D3^tXy^ଈ=SfER5 Y2Ѓb ? "XGo% E"BE|WdrD"EI8X3s_֊'W\^{p2^q(:h/o:ԩSM>wN6x7&lx&y<]_=dkBoB;U} =Ν;%F2dsqÞSܬv6-#1C9D><myh?XL>0.njv|،)L<.ȚL3 F`GûoF:a,?<߃>}wa-++Ud\b)S3y[?Y@v ws]?K| Erm۶e7qUmȵ }./q=^X[d} ,ulPa/^*X*3fދki6}"w=nu#=M5o6w㱗y~QbE2`uNZZNS"+؃ =:2l|2P<ZNE`_΀Ё]DFؿ^ >cA roE[CЏȱf%kq>#x S@no-+BX$[:$֨W=8  p83-+Ҷ<`/ϐ`%އ˹}!']9{` cL+U( cE_Ƃ{! BVoI |eG}Ԭpsm%"6miyۡA8G"D'> ?׿6~Эd`30{"ƋONb,o!+؝[{2ƍc6jyԹsgf#{h+W<\4l Bկ~0ž.0DÇ}zAdgO|@'|2:~ պ |ʌ Y"EM^Xyo̯qpХ k[&NGӋ/kp_oV5lmc~ONq|;t#Is<.s'+?@\A93hbF 8:㌋HE5s/1E>?sZ8AϋgA_A~%d `ULc,qe=}t--~ŲG}o;h /VΡ_ gaNJ"Rb_3=vqB?? r P_؝V|ĸ\sU*"EK^X{ogFP@ |.<#,(~476d`*lﰳwo0H>"/ {Yu;L/iq"UB]DsA7ǿ'A~.g6u:kߠ}:UV; pvbN gRGAWXBs^Aᬶyw"Ĺ^ߋ$ފ>kH'QWq¾1 PcoXԃ[)R(3 cCSdq9Ğtj2A.o}Ůo8qFk[vU %ޛYTlqV;W)Y .=I?` ثsۓ4Ɗ t+=ž 9N13q~_+ p$W\$6h5"E2xd䄙ǏwOx}8\I |5I儳T+'^#mZX 'JFAпָ_|E\ "3E/s;>r&?)R(J7}]_Cs<eƷ{r6-ƒR4ԹVԴ9؉^*.t p6FtL}۴nMR';wSЏ>]Dt-"u=v,=•alr[˥ˌ?^=y2$0V|AE{mK9*gQ*UX)=wΦL_ZBÚ4`xC{sME=EAW*5mQw^EVł\WA}9:$;ub>XN.թ0NS^ԣrU9oA3}>Mf<|M>>FdXZ9y}[O_hz]i@FL)ʦBm uέ֭}B Ghzw ܷ~5kFiXt.li(1zVZ8ݶ ՄFudҒKh&RתYlaBRآ}額ͫ|/?op 5M|~f,s-hհ0D>#;@A0wj|'|o|[3^٫J}RK[>J=+W EtXE1k4jС=oӺ i[hO8zQz\?֐U4ƲVdMz5t^},b9jҮ;k7kJAtO ceh<7̝| `-@]kb黀0ըgT1*c_6ͩ~./gqSat1 uW[Xln!8[o4nB_nUs Zem1 dMiմט^ u`wP3ڷgʟ)M"9tzj>K ~fĔ*ܬ&OF0xlJ6lHϘFoWidM."|{M z' Rrh;G]/,e5~<@Oy{X.TBZ^ܱɍcĴS,!c [`| Llz혝MG׮M+)B& r?=4$:{`bl 80}~Aisv*{bWhR:uj#*:VuΩNldϖSUZF_}=p-f:s۫Kd8rt`}R^vk Yj9e e0iXm|t7cݨv:j0=" ;v,mM҅ kfwv6| ׼2=;3x>0mب:im~X"4k7'crv[sv[lʋRf\-7緰E&F ={DLT`}q~ټX=ؓ5^J[`|XY"3>>9Iu/1TL$Gޙ3v4f;McZsri=lWt*G:m;X>zb hז4~fOOXMǿGΝҮW.yhN5f7}]dJsᢘV{e˨Fs?8u$h}LSj5}}<^*M~'[.[ZJ˧NeRֿcnyｴ}~6n k?vV&uLƖ_+Ŝ]VBV|F=WA꠭m-IOX惬vn|Fhn+*hނz}߆zl4%|Ȣ3',N~az5jݏPq2h{kbpf:s@1VG]X? aG} bӻ~WAbL*06F^?+U& T6cK _cG{mMի̅k 7=ۥ~?Æ6lD'7o2ĠJ)>@= Zv6bIX6,a?xKmtx:Vn~ѐ%qVF*澈cY2/NgAz`>_~ RFЧ%h}`2>ӠI1ƆH|j}Vb0929/xoՉ/'%f5n-6_!fCvd盤?Ѥɺn<%לޟ 5 m׊6ao`c p嶺vwkvn.Ite}!`,uoiL~06ud\l=Wi0$ ꅁ֐B9~yg:Mծ]6X#D_y}7_+HEn~&X{c=n[{rk?ϽدjN%hDlriܴ֍7Lk+&gw|ӹ>;T|"覛]"x?às]c/c>On}0օ>Ќ7b6IB2r%_\Bɧ^J]jmX/4;sW&߶#v`nX~c!iUwwco6Q RUz ŒȺsC;_ӦM-1U$~N'Ӱb# _LC4In|q+vI27nHl#т4qᓙG}pw7B͙R<6oJs q/I8?WO|_PXl c'4Z ]{{4wR~n5 gQ4{t' j\0oW/ ED}t}Y.fa;뭬mOӴ.y4݃l nmMw#a=H2d]|q:u%ʆ Yγ$2^nD*빯G>"]qyzSY);rNI[]{r3C&VOv[m6rרA?BUzg/Y:謲"XY5f عml'WEO?*޼`0O&oX6F=oI{-GNs\wQ8]8v J4d ־yD_PY c]qȝw綒R$k싧Neh'~祯ܺenCfe,~_kr<>t[3! 7&/;_uWQwKp6Ze_Bwb]alqiXNnwh53t߁&[065B?|1O)9 oؙ,zm[lͥanJMժCs=)Se}Ӷ/P^,.'l_g2 Kb?^MHsFy4ϫHlYΦ4x ~g1;s\s|4efI _ ~EDGPL@1r򖰸ԽoٜA+rPǪtz8>S0V޿:n=׮z ?Vf+6ڃ\[J|mtO0骧.ccЗsP^ZTX9$*kuJd_gڹ{Zп+B[?z=CbsdF}2E( 'יW]69-T_퇜 ]G`TXg"v^.\nc_"t` *SL1~ z-g,ƢGӠ;1⎱lg]0,hQ'ƚ}Q '}bpX7Λy8Mgp6Rq?5^}az.$}SLo7%3/>>OZ鳁rhT̻ayƕ]qn>W* ^Rxtçx7/^,ս3 c# Ҥ|XV})B'OSz9z=%|)Nׅ>d\,@+c)"F˗i`f>#w# C-}_e9l87e<[v̌ڿf ը!݃M:Nf;< m,v/uV#|~r[˵jQte;vc9w1_/k09pnm4CX.3;CL c!srim 9S6ys\#FH}<}I5sp;̯K=`<TfXS!6 3<}9~M|bomӋ-ڊa.phE#g6W5d+Y,{)gxcYLb,.5[ C39Zpx=ldN#WQ<u8~hzKuͩwJq3ƼٵKEwEgs &ց={BYӌg$XhQ'.XΓ~&M{裏C(wӭ/fy=RQX/kUXQ019}Md9cJe0r%!F.)-:ؖh̽Jӭ[hm7:G }~{^=Cׇ5~\N#Q96Ƣ/oOfRǧ*7ChaTX[rܭzum4//qDWgl>Hk!f`QVFmGˉE5qGsI[q=hx/`gԿ8"n|筹f|R9R2>2dͷ8/`!m\|$ WD+GyKkeFտ5f)3\ژl;A ? 9̺/8㊰}?P7MƳ;H"I~Iߵ%)>E9v('Yr*ǏŬVX8#_O`|B Ke)6l1o>Tt~L .Rqg|''Xt}7aC=go cxv;[=d#ZAw-[z˩ j\X'ﾇ bBj}|hj*̌9,tc}n]kF=/w`c\v,0bp1Q_8=3(`פ~˦i,Uאcct }[`}Z,^OX o{d稸ѝ}*njy}8%f_9x4xAy4xV!Ư=E=K7׏Idmo˧hc13n[dĴę5/9cav„_>ũx|YZ% cm(BW//kw\|5.]s˃_EyYL/Y{tXyغv RZ&o^w~zA~nhSO?xCu1y=Q*X6g[wt _3tlL5pn]ܡQ3t_wtX +DkmAFLgg"m|88Ozb׳ *mLz4hl:AU |G7m'>ldž~wn:K,ԚGnի;JcvߥKԭ yUiɞ410cX g<>4Tfr՚m|8)x!ˇe&sX~HT97"1=OTjOM'6~ gL:}|bb9UsiLzl"n%]|CocUsݗw?{ Kjj|[l>xx@excn(‱>4xÇ^HoI^(󟕍U+:i>cz^ XibDZ7vDyXCf^쳌sS]xtz1{XRr-COcڰhQ?zkwgXނ ZeD:F^MӘ5orx1H$z=V VtEN^RUb,Ƽw#['CᒭUmۙgd9ScG>&,|4fyT1En𮹹f,lF:1a6ĩ116X'=_/\~ 3Lx"^[u/-NZڳ/4'ÒȞM*4VBۗ.7rwa'AYco8f7/wcrܴ}a_jCkk4nyr(刱Ӆ{@_kXbyk֦#kva"OdzAQ\\_s^1~kޜw(byƻBfvD|zXL˗hLŹONfLWjH_'#Im!?)[>D1_<k9F׫ٗxaӞhW22.=4x%ʗ)^wy=$Nb2L7ŞaбSB˯3~s۳Qӯ\c/Mc[x,i2Z2%V1!SP Czdz]}VYV/~ϩkG=-la#bۣMq,~@(ʢ<. zv&#^+wǙan +w,&_qW 7L576][ iq O94|q}s?H̃vlVfw+ {l?8pS[4>| mO,{mtnmD¸Əd8 =Kqu2~۽xi4q֊wJf/K?KdOf/9EkJe'hZv,N[r&`32 cAe4ǜW&6mѼiv+3 h71c _.L,'z|6ދo\zGbr#8ΣLXטz,1'wl+E[GDúdDZ@x\R0pYt* }|S$G:h&9۔^`VcWvXsＶ~S  R:I$->jb6"/lA,UsiH  |ӏ- |Ra^xg>:e前qi-.9Aޘ6 !zbwKΜ\ڻ7yqKli1a<15?5's8gWt8 _IJ ƺ+w'8yG1fWUg|$o⎝ bJ|_~ebi=c8A(gziǴWmBjn#mY ?䥰JXLlEfkD\s$RF[;x\Ha,3DvS4S'3N^xկp%]vl^c+n"gw#IGK2Ij lW#f5 Ϲ|4&Nwνڿ̓=v羓LvͮUz̓BXYLN"+|L/'PA 3x ԮgG2c5Ʀ%XO%-MH\Ϡx_ ]Ț-ou%ytF9lk݃c 4H]A\C=d9s$X`Tbl 9Fv>0%zCG=~@9+Jk3S VgyԔeo,6N<.СJMY|.Kb)Pժф٢Rn+N2ا\^F:cϝ+ϟa->~|>e\ٳ\3ZXָ_x(9IVIPnBZ_8! ǥܬΐy*e׽:e|[b^c|rlXz5CJ(0; l%Q+%ce7OAgȑ/`2k֘[ȯs".+#'-ghZꜝM V <v,4-q~HyI&*4n6Na.AK0GY~P<%F%74={awFmcuV,ԮXGׯ=x ;=i>[ˑ_nj Sceߣ_"4DL{c-'60Y5#ӣx_ kعsuʥ- s^'ҔW-2m=޴9ѩ%1Z)]|ń0jgwCV^(_).5k<Gal8 *bg3V52%ktNf0i[&읈^tMg151B]kyu$l5q{~>8V:LX/uִu3_J3ٹ>‰fG`GR)X|Lj!oE%{nXuqxR {_  ~ݻ%m8c3aJתsѻI`Jc,C_|AU߬yg Aσ}<3N"e6R#J&s>XчOqgp]tPu(9 +Lh}?|5]ܶ.|,_kO.S.b{;rg#ΧGEX6q3Զe璫Tܪgŏm"΀A`,?˰.'uܷ㻈 Gx5TXnb=}}&^T9[߇v:U=Uhb=#&lo l*4C{nq}.ecgm0լ9Gbn 9źR s_굒ίcG共1%-\^n :~cxLXGcDTN3SQ i0m1ՈG?L7Yk#GQg#vĂb#6ͩ-<"c,H{tSRb,#ZQq[Jw|eKN-B`,CN5vyTa,|8d&@Jfz -{s.-bA,%yl^x˭To_rcZq)?Y\M(,Dv63ⶆAj+ X.~.T@W2GvS=b.^_'l^aqݭֿ bވCƊk|as:;$XCS[=.yyc8fLQ U:bȃvD8*u oK>?.NEcro9Ha4!o &}w/r=m6/|L#,Ӵ}/Sq-q_ LtX{ sNu:g`5|mlu;c4* c=)cƍ4sWq]_Ac,-Qa_su~ڈuƞЏkBȽZ0볜QV51cϿbc|=om. kVӐnz*I;q^+ffEK= 4OvTkLpw>-xǶM 糘8q[Cce[<ѥ+q61q]Ο;;aA(u/IcE}^:(8;ȑՎ FWMHIlb='Ɗ{Z\/(SqJdW8icٞU:,Gu1u¢tX7R[w7koIΨh 9i\&PXwdŴc4s@,TL,lQPV-LMqf>GXG}K}|83ՋRҜ/_fr>I9hOoQJSf<o[4>׃Gk쬬_= ~ƛhR,VJb+TnĸMDU9 <]88g]hys}:3bkq;tgiσ 10_ ${qV.vVa,ǖw&D? sy~P TnzE+XbnTOϊFXc\qU/Da<9` hhzCP1Qc5wNKPFG" {ҒShh۶ԩfmTueyF>uR g !VzYXKXxm s\V,ڃ ̅#UTx Y<}{ӋN0ֽOkK+}|JjfkUYPhڔ7HN@%{|"ˌic~h":}~5}G{Z?kyy,Isp~#rUBvF jV1x1BcXXdHF_1_.G\O"[bXyա0-?۠0S)72ЁU}ZIU9uXx4]=z̐"E̻ w^AOtrs0œSގ{ԭv]0y.Sv?;.XpݞDրJسlX1\2qRJmh危_ACRwֶ3*(ƂKW߭: ca蒕C^s"'06u%<ٗ>c_Nj(3_3GǾNZ2]۱{Tm24'ޟX鶁.=TE+3c\':ёc)ř>O]plӾOLb}L@B4)7 c=Zw'W*O"c^<[Z.t4isvc9E۪ť4ACS.,cr[icln5*۶ݵ c ᱟknN&)FƦ_J*N1>˖Dd E% PHKSKSL  l  8['T'LT'H $hb~{%|&" N&lr! T&,u     Nr. 111971 / 21.05.2021 25 mai 2021 - Termenul limit pentru depunerea declaraciei unice si a Formularului 230 "Cerere privind destinacia sumei reprezentnd pn la 3,5% din impozitul anual datorat" Declaraia unic se completeaz _i se depune, pn la data de 25 mai 2021, de ctre persoanele fizice care n anul de impunere au realizat, individual sau ntr-o form de asociere, venituri/pierderi din Romnia sau/_i din strintate _i care datoreaz impozit pe venit _i contribuii sociale obligatorii, potrivit prevederilor Codului fiscal. Pentru a veni n ajutorul persoanelor fizice care au obligaia depunerii, n anul 2021, a declaraiei unice, Agenia Naional de Administrare Fiscal pune la dispoziie mai multe modele pentru completarea acesteia, respectiv n cazul: persoanelor care obin venituri din activiti independente impuse n sistem real; persoanelor care obin venituri din activiti independente impuse la norma de venit; persoanelor care obin venituri din cedarea folosinei bunurilor (contracte de nchiriere n lei i valut); persoanelor care obin venituri din cedarea folosinei bunurilor (contract de nchiriere n lei); persoanelor fr venituri care opteaz pentru plata contribuiei la sntate. Fiecare model de completare poate fi descrcat gratuit de pe portalul-ul Agenciei Nacionale de Administrare Fiscale din Seciunea asistenc pentru contribuabili, Subseciunea Servicii oferite contribuabililor/Ghiduri curente i alte materiale informative/Modele de completare a declaraiei unice. Acestea conin indicaii vizuale pentru completarea seciunilor declaraiei unice n funcie de venitul obinut. Declaracia se completeaz pe surse _i categorii de venit, de ctre contribuabil sau de ctre mputernicit/curatorul fiscal, inscriind corect, complet si de buna-credinta informatiile prevazute de formular, corespunzatoare situatiei fiscale a contribuabilului. Pentru completarea _i depunerea declaraiei unice contribuabilii pot solicita sprijin organelor fiscale astfel: apelnd Serviciul central de asisten telefonic a contribuabililor - Call - center, la numrul de telefon 031.403.91.60; prin e-mail, accesnd Formularul de contact disponibil pe portal HYPERLINK "https://www.anaf.ro/asistpublic/" https://www.anaf.ro/asistpublic/ _i n serviciul Spatjul Privat Virtual. A.J.F.P. Arge recomand depunerea declaraciei unice prin mijloace electronice de transmitere la distanc, n conformitate cu prevederile legale n vigoare, respectiv: prin intermediul serviciului "Spaciul privat virtual", disponibil pe site-ulHYPERLINK "http://www.anaf.ro/"  www.anaf.ro; prin intermediul serviciului "Depunere declaraii", disponibil pe portalul HYPERLINK "http://www.eguvernare.ro/" www.e-guvernare.ro, pe baza certificatului digital calificat; Declaracia unic se poate depune _i n format hrtie, direct la registratura organului fiscal sau prin po_t, cu confirmare de primire. AN.A.F. a creat pe portalul instituional o rubric n care se regsesc toate informaiile detaliate despre declaraia unic (Ghid de completare, Formularul 212 pentru descrcare, baza legal etc.), aceasta putnd fi accesat la urmatorul link HYPERLINK "https://static.anaf.ro/static/10/SPV/info_spv.htm" https://static.anaf.ro/static/10/SPV/info_spv.htm Temei legal : - Legea nr. 227/2015 privind Codul fiscal, cu modificarile si completarile ulterioare, - Ordinul pre_edintelui ANAF nr. 14/2021 pentru aprobarea modelului, continutului, modalitatii de depunere si de gestionare a formularului 212  Declaratie unica privind impozitul pe venit si contributiile socialedatorate de persoanele fizice , - art. XIX din Ordonanta de Urgenta a Guvernului nr. 226/2020 privind unele masuri fiscal-bugetare si pentru modificarea si completarea unor acte normative si prorogarea unor termene. Referitor la direcionarea unei sume reprezentnd pn la 3,5% din impozitul pe venit/ctigul net anual impozabil pentru susinerea entitilor nonprofit i a unitilor de cult, precum i pentru acordarea de burse private, potrivit prevederilor Legii nr. 227/2015 privind Codul fiscal, cu modificrile _i completrile ulterioare, contribuabilii persoane fizice pot dispune asupra destinaciei unei sume reprezentnd pn la 3,5% din impozitul pe venitul net anual impozabil/c_tigul net anual impozabil/veniturile din salarii/veniturile din pensii, pentru suscinerea entitcilor nonprofit care se nfiinceaz _i funccioneaz n condiciile legii _i a unitcilor de cult, precum _i pentru acordarea de burse private, dac n anul 2020 au realizat: - venituri din salarii, - venituri din pensii. - venituri din activitci independente, - venituri din activitci independente realizate n baza contractelor de activitate sportiv, - venituri din drepturi de proprietate intelectual, - venituri din cedarea folosincei bunurilor, - venituri din activitci agricole, silvicultur _i piscicultur, -c_tiguri din transferul titlurilor de valoare, din orice alte operaciuni cu instrumente financiare, inclusiv instrumente financiare derivate, precum _i din transferul aurului financiar. Contribuabilii pot dispune asupra destinatiei unei sume reprezentnd pn la 3,5% din impozitul stabilit pentru susinerea entitilor nonprofit i a unitilor de cult, precum i pentru acordarea de burse private, prin completarea i depunerea urmtoarelor formulare: Formularul 212 "Declaracia unic privind impozitul pe venit _i contribuciile datorate de persoanele fizice Formularul 230 "Cerere privind destinacia sumei reprezentnd pn la 3,5% din impozitul anual datorat" Formularul 230 se depune la: - organul fiscal n a crui raz teritorial contribuabilul are adresa unde _i are domiciliul, potrivit legii, sau adresa unde locuie_te efectiv, n cazul n care aceasta este diferit de domiciliu, pentru persoanele fizice care au domiciliul fiscal n Romnia; - organul fiscal central competent, potrivit legii, pentru administrarea contribuabililor persoane fizice, fr domiciliu fiscal n Romnia. Persoanele fizice care opteaz pentru direccionarea sumei reprezentnd pn la 3,5% din impozitul anual pentru suscinerea mai multor entitci nonprofit/unitci de cult, precum _i pentru acordarea de burse private completeaz n mod corespunztor formularul  Anex nr. ... la Cererea privind destinacia sumei reprezentnd pn la 3,5% din impozitul anual datorat . Contribuabilii au posibilitatea s opteze pentru distribuirea sumei reprezentnd pn la 3,5% din impozitul anual pe venitul datorat pentru acela_i beneficiar pentru o perioad de 2 ani. Solicitarea poate fi rennoit dup expirarea perioadei de 2 ani. Formularul 230 se depune, mpreun cu anexele completate, dac este cazul: - n format hrtie, direct la registratura organului fiscal sau la oficiul po_tal, prin scrisoare recomandat cu confirmare de primire, - prin mijloace electronice de transmitere la distanc, potrivit legii. Termenul de depunere a formularului 230 este data de 25 mai 2021. Temei legal: - art. 12^`OJQJo(^J8^8` 8.^` .^` .p^p` p. ^ `  .@ ^@ ` @ . ^ `  .^` . ^`B*`JphOJQJo(^J@8^8` 8.^` .^` .p^p` p. ^ `  .@ ^@ ` @ . ^ `  .^` .^`B* `J phOJQJo(^J8^8` 8.^` .^` .p^p` p. ^ `  .@ ^@ ` @ . ^ `  .^` .h hCJOJQJ^JaJ- CJOJQJ^JaJ-8 8CJOJQJ^JaJ- CJOJQJ^JaJ- CJOJQJ^JaJ-p pCJOJQJ^JaJ-   CJOJQJ^JaJ-@  @ CJOJQJ^JaJ-   CJOJQJ^JaJ-=0666666666666666666666666666666666666666666666666666L@LNormal*$ CJaJKHmH sH nHtH_H^@^ Heading 1 & F$@& CJ5mHsHnHtH\DA@D*Default Paragraph Font*O* WW8Num2z3:U@: HyperlinkB*`Jph>**O* WW8Num1z8*O!* WW8Num2z5*O1* WW8Num2z7*OA* WW8Num2z4*OQ* WW8Num2z1JOaJ,0 Char Char2CJaJKHmH sH nHtH*Oq* WW8Num1z6*O* WW8Num2z8.X@.Emphasis6]@O@/ Char CharCJaJKHnHtHBOB Internet LinkB* `J ph>**O* WW8Num1z2*O* WW8Nu3^1 _i art. 130 din Legea nr. 227/2015 privind Codul fiscal, cu modificrile _i completrile ulterioare, - Ordinul pre_edintelui ANAF nr. 15/2021 pentru aprobarea Procedurii privind stabilirea sumei reprezentnd pn la 3,5% din impozitul anual datorat pentru suscinerea entitcilor nonprofit care se nfiinceaz _i funccioneaz n condiciile legii _i a unitcilor de cult, precum _i pentru acordarea de burse private, conform legii, precum _i a modelului _i concinutului unor formulare, - Ordinul pre_edintelui ANAF nr. 14/2021 pentru aprobarea modelului, concinutului, modalitci de depunere _i de gestionare a formularului 212 Declaracie unica privind impozitul pe venit _i contribuciile sociale datorate de persoanele fizice. ^EF ADMINISTRAbIE Georgeta ILIUb  www.anaf.ro MINISTERUL FINANbELOR   Agencia Nacional de Administrare Fiscal Direccia General Regional a Financelor Publice - Ploie_ti Administracia Judecean a Financelor Publice  Arge_ Biroul de Comunicare si Servicii Interne Compartimentul de Comunicare    "$&(«tfXJ<.OJ QJ ^J 5mHsH\OJ QJ ^J 5mHsH\OJ QJ ^J 5mHsH\OJ QJ ^J 5mHsH\OJ QJ ^J 5mHsH\CJOJ QJ aJ@mHsHCJOJ QJ aJ@mHsHCJOJ QJ aJ@mHsHmHsHnHtHU,B*`Jph333CJOJ QJ ^J aJmHsH\mHsHmHsHnHtHUmHsHnHtHU3CJOJPJQJ^JaJKHmH sH nHtH_HUmHsHmHsH(0>@V^`bdh ƻbJ.7B*`Jph///CJOJ PJ QJ ^J aJ5KHmH sH \/B*`Jph///CJOJ PJ QJ ^J aJ5KH\:B*`Jph///CJOJ PJ QJ o(^J aJ5KHmH sH \/B*`Jph///CJOJ PJ QJ ^J aJ5KH\OJ PJ QJ ^J 5OJ QJ ^J 5mHsH\OJ QJ ^J mHsHOJ QJ ^J mHsHOJ QJ ^J mHsHOJ QJ o(^J mHsHOJ QJ ^J mHsHOJ QJ o(^J mHsHOJ QJ ^J mHsH t v PRTJL˳~vng_WOG=OJ PJ QJ ^J OJ QJ ^J OJ QJ ^J OJ QJ ^J OJ QJ ^J OJ QJ ^J OJ QJ ^J OJ QJ ^J OJ QJ ^J +B*`Jph///CJOJ QJ ^J aJ5KH\/B*`Jph///CJOJ PJ QJ ^J aJ5KH\/B*`Jph///CJOJ PJ QJ ^J aJ5KH\7B*`Jph///CJOJ PJ QJ ^J aJ5KHmH sH \/B*`Jph///CJOJ PJ QJ ^J aJ5KH\B$&(.0VX68ǹtfYJHEUUB*`JphOJ QJ ^J @B*`JphOJ QJ ^J B*`JphOJ QJ ^J B*`JphOJ QJ ^J B*`JphOJ QJ ^J \B*`JphOJ QJ ^J OJ QJ ^J 5mH sH \OJ QJ ^J 5mH sH \OJ QJ ^J 5mHsH\OJ QJ ^J 5mHsH\OJ QJ ^J 5\OJ QJ ^J 5\OJ QJ ^J 5 OJ QJ ^J OJ QJ ^J 8z|ͺyljgVTDB*`JphOJ QJ ^J @U 0JB* `J phOJ QJ ^J >*UUB*`JphOJ QJ ^J $B*`JphOJ QJ o(^J mHsHB*`JphOJ QJ ^J B*`JphOJ QJ ^J $B*`JphOJ QJ o(^J mHsH$B*`JphOJ QJ o(^J mH sH B*`JphOJ QJ ^J B*`JphOJ QJ ^J @U$0JB* `J phOJ QJ ^J >*@":<>Zò~q_N<#B*`JphOJ PJ QJ ^J 5\ B*`JphOJ PJ QJ ^J 5 B*`JphOJ PJ QJ ^J 5B*`JphOJ QJ ^J B*`JphOJ QJ ^J @B*`JphOJ QJ ^J @B*`JphOJ QJ ^J o(mHsHU 0JB* `J phOJ QJ ^J >*$0JB* `J phOJ QJ ^J >*@UUB*`JphOJ QJ ^J @(B*`JphOJ QJ o(^J @mHsHt!!!!""t"v"x"սiWUR><*#B*`JphOJ PJ QJ ^J 5\U'0JB*`JphOJ PJ QJ ^J 5\UU#B*`JphOJ PJ QJ ^J 5\.B*`JphOJ PJ QJ o(^J 5mH sH \#B*`JphOJ PJ QJ ^J 5\.B*`JphOJ PJ QJ o(^J 5mHsH\#B*`JphOJ PJ QJ ^J 5\.B*`JphOJ PJ QJ o(^J 5mHsH\#B*`JphOJ PJ QJ ^J 5\.B*`JphOJ PJ QJ o(^J 5mHsH\x"z"|""""^#`#d####D%H%Ⱥo\I6#%CJOJ QJ ^J aJ6mHsH\]%CJOJ QJ ^J aJ6mH sH \]%CJOJ QJ ^J aJ6mHsH\]%CJOJ QJ ^J aJ6mH sH \]%CJOJ QJ ^J aJ6mHsH\]CJOJ QJ ^J aJ6]CJOJ QJ ^J aJ6]CJOJ QJ ^J aJ6]CJOJ QJ ^J aJ6]CJOJ QJ ^J aJ6]%CJOJ QJ o(^J aJ6mH sH ]#B*`JphOJ PJ QJ ^J 5\#B*`JphOJ PJ QJ ^J 5\ H%J%&&&&&''"'$'&'('j'ɷ{l]N?0OJ QJ o(^J 5mH sH \OJ QJ o(^J 5mHsH\OJ QJ o(^J 5mH sH \OJ QJ o(^J 5mHsH\OJ QJ o(^J 5mH sH \OJ QJ o(^J 5mHsH\OJ QJ o(^J 5mH sH \OJ QJ o(^J 5mHsH\OJ QJ o(^J 5mH sH \#B*`JphOJ PJ QJ ^J 5\"CJOJ QJ ^J aJ6mH sH ]"CJOJ QJ ^J aJ6mH sH ]"CJOJ QJ ^J aJ6mH sH ] j'n'''''''((2(4(|(~(((ôxiZKC7+OJ QJ o(^J mH sH OJ QJ o(^J mH sH 5>*wh\OJ QJ o(^J 5mH sH \OJ QJ o(^J 5mHsH\OJ QJ o(^J 5mH sH \OJ QJ o(^J 5mHsH\OJ QJ o(^J 5mH sH \OJ QJ o(^J 5mHsH\OJ QJ o(^J 5mH sH \OJ QJ o(^J 5mHsH\OJ QJ o(^J 5mH sH \OJ QJ o(^J 5mHsH\OJ QJ o(^J 5mH sH \OJ QJ o(^J 5mHsH\((((((T)V)))))))))̾qbTE7OJ QJ ^J 5mH sH \OJ QJ o(^J 5mH sH \OJ QJ ^J 5mH sH \OJ QJ o(^J 5mH sH \OJ QJ ^J 5mH sH \OJ QJ o(^J 5mH sH \OJ QJ ^J 5mH sH \OJ QJ ^J mH sH OJ QJ o(^J mHsHOJ QJ ^J mH sH OJ QJ ^J 5mH sH \OJ QJ o(^J 5mH sH \OJ QJ ^J 5mH sH \OJ QJ ^J mH sH OJ QJ ^J mH sH ))** +++X,p,,,,,,,,,ƴtfXMF?4- OJ QJ ^J OJ QJ ^J mHsH OJ QJ ^J OJ QJ ^J OJ QJ ^J mHsHOJ QJ ^J 5mH sH \OJ QJ ^J 5mH sH \OJ QJ ^J 5mH sH \OJ QJ ^J 5mH sH \#OJ QJ ^J 5>*whmH sH \#OJ QJ ^J 5>*whmHsH\#OJ QJ ^J 5>*whmH sH \OJ QJ ^J 5mH sH \OJ QJ ^J 5mHsH\OJ QJ ^J 5mH sH \OJ QJ o(^J 5mH sH \,,,@-B--.h.j.n.... / /F/H/J/00ƻvj^RG;OJ QJ o(^J mH sH OJ QJ ^J mHsHOJ QJ ^J mHsH]OJ QJ ^J mHsH]OJ QJ ^J mHsH]OJ QJ ^J 6mHsH]OJ QJ ^J mHsHOJ QJ ^J mHsHOJ QJ ^J mHsHOJ QJ ^J mHsHOJ QJ ^J mHsHOJ QJ ^J mHsHOJ QJ ^J mHsH OJ QJ ^J OJ QJ ^J OJ QJ ^J OJ QJ ^J OJ QJ ^J mHsH OJ QJ ^J 000D1F1N1P122222333Ⱥp^M<+ OJ QJ ^J 56mHsH\] OJ QJ ^J 56mHsH\] OJ QJ ^J 56mHsH\]#OJ QJ o(^J 56mH sH \] OJ QJ ^J 56mH sH \]OJ QJ ^J 5mHsH\OJ QJ ^J 5mHsH\OJ QJ ^J 5mHsH\OJ QJ o(^J 5mHsH\OJ QJ ^J 5mHsH\OJ QJ o(^J 5mHsH\OJ QJ ^J 5mHsH\B*`JphOJ PJ QJ ^J OJ QJ ^J mHsH3@4F4r444444444446666̻voe[QJC70 OJ QJ ^J OJ QJ o(^J mH sH  OJ QJ ^J OJ QJ ^J OJ QJ ^J 5\OJ QJ ^J 5\OJ QJ ^J 5\ OJ QJ ^J OJ QJ ^J 5\OJ QJ o(^J 5mH sH \OJ QJ ^J 5\ OJ QJ ^J 56mHsH\] OJ QJ ^J 56mHsH\] OJ QJ ^J 56mH sH \] OJ QJ ^J 56mHsH\] OJ QJ ^J 56mH sH \] OJ QJ ^J 56mHsH\]667 8 889\9:.:0:::::.;:;;ƻvj^SA2OJ QJ ^J >*whmH sH #OJ QJ ^J 5>*whmH sH \OJ QJ ^J mH sH OJ QJ ^J mH sH \OJ QJ ^J mH sH \ OJ QJ ^J 56mH sH \] OJ QJ ^J 56mH sH \]#OJ QJ o(^J 56mH sH \] OJ QJ ^J 56mH sH \]OJ QJ ^J mH sH OJ QJ ^J 5mH sH \OJ QJ ^J mH sH OJ QJ ^J 5\ OJ QJ ^J OJ QJ ^J OJ QJ ^J 5;^<<<<<<<<<<<<~=ʹui[M?0OJ QJ 56mHsH\]OJ QJ ^J 5mHsH\OJ QJ ^J 5mH sH \OJ QJ ^J 5mH sH \OJ QJ ^J mH sH \ OJ QJ ^J >*whmH sH \ OJ QJ ^J >*whmHsH\ OJ QJ ^J >*whmH sH \ OJ QJ ^J >*whmHsH\ OJ QJ ^J >*whmH sH \#OJ QJ o(^J >*whmHsH\ OJ QJ ^J >*whmH sH \#OJ QJ ^J 5>*whmH sH \ ~====D>F>>>?"?>?@?B?D?F?t???ƺ}tfXI=2OJ QJ ^J mHsHOJ QJ ^J 5mHsHOJ QJ o(^J 5mH sH \OJ QJ ^J 5mH sH \OJ QJ ^J 5mHsH\OJ QJ mHsHOJ QJ mHsHOJ QJ mHsHOJ QJ mHsHOJ QJ 5mHsHOJ QJ mHsH\]OJ QJ mHsH\]OJ QJ mHsH\]OJ QJ mHsH\]OJ QJ 5mHsH\] OJ QJ ^J 56mHsH\]OJ QJ 56mHsH\]?????????@v@@@ɶtbP@0CJOJ QJ aJ6mHsH]CJOJ QJ aJ6mHsH]"CJOJ QJ ^J aJ6mH sH ]"CJOJ QJ ^J aJ6mHsH]"CJOJ QJ ^J aJ6mH sH ]CJOJ QJ aJ6mHsH]CJOJ QJ aJ6mHsH]CJOJ QJ aJ6mHsH]$CJOJ QJ aJ56mHsH\]#OJ QJ ^J 5>*whmHsH\#OJ QJ ^J 5>*whmHsH\#OJ QJ ^J 5>*whmHsH\ @AACCCCC`DbDDDDȶn\J8&"CJOJ QJ ^J aJ6mH sH ]"CJOJ QJ ^J aJ6mHsH]"CJOJ QJ ^J aJ6mH sH ]"CJOJ QJ ^J aJ6mHsH]"CJOJ QJ ^J aJ6mH sH ]"CJOJ QJ ^J aJ6mHsH]"CJOJ QJ ^J aJ6mH sH ]"CJOJ QJ ^J aJ6mHsH]"CJOJ QJ ^J aJ6mHsH]"CJOJ QJ ^J aJ6mHsH]%CJOJ QJ o(^J aJ6mH sH ]"CJOJ QJ ^J aJ6mHsH] DDDDDDEEEEEEEȶm[M=-CJOJ QJ ^J aJ5mHsHCJOJ QJ ^J aJ5mHsHOJ QJ ^J 5mHsH\"CJOJ QJ ^J aJ6mHsH]%CJOJ QJ o(^J aJ6mH sH ]"CJOJ QJ ^J aJ6mHsH]"CJOJ QJ ^J aJ6mH sH ]"CJOJ QJ ^J aJ6mHsH]"CJOJ QJ ^J aJ6mH sH ]%CJOJ QJ o(^J aJ6mH sH ]"CJOJ QJ ^J aJ6mH sH ]"CJOJ QJ ^J aJ6mHsH] EEEEEFFFFF\F^F`FbFͿ|b]E2$B* `J phOJ QJ ^J mHsH\.B*`JphOJ PJ QJ ^J 5mHsH\UCJaJ3B*`JphCJOJ PJ QJ ^J aJ5mHsH\CJOJ QJ ^J aJOJ QJ ^J 5mHsH\OJ QJ ^J 5mHsH\OJ QJ ^J 5mHsH\OJ QJ ^J 5mHsH\OJ QJ ^J 5mHsH\"CJOJ QJ ^J aJ5mHsH\CJOJ QJ ^J aJ5mHsHCJOJ QJ ^J aJ5mHsH bFdFfFFFFFFFFFFFFFF*GӽodUJ4(B*`Jph333CJOJ QJ ^J aJ5@CJOJ QJ ^J aJj_UCJOJ QJ ^J aJCJOJ QJ ^J aJjUCJOJ QJ ^J aJ)B*`Jph333CJOJ QJ ^J aJmH sH !B*`Jph333CJOJ QJ ^J aJ)B*`Jph333CJOJ QJ ^J aJmH sH +B*`JphOJ PJ QJ ^J 5mHsH\+B*`JphOJ PJ QJ ^J 5mHsH\+B*`JphOJ PJ QJ ^J 5mHsH\*G,G6G8GrGtGGGGGGGGHH`HbHȼxeZO@1CJOJ QJ aJ@mHsHCJOJ QJ aJ@mHsHCJOJ QJ aJ@CJOJ QJ aJ@$B*`Jph333CJOJ QJ ^J aJ\CJOJ QJ o(aJ@CJOJ QJ aJ@CJOJ QJ ^J aJCJOJ QJ aJ@CJOJ QJ o(aJ@CJOJ QJ aJ@CJOJ QJ ^J aJ\CJOJ QJ aJ@CJOJ QJ ^J aJ\CJOJ QJ aJ@(B*`Jph333CJOJ QJ ^J aJ5@bHHHHHHHHOJ QJ ^J 5mHsH\(B*`Jph333CJOJ QJ ^J aJ5@OJ QJ ^J 5mHsH\OJ QJ ^J 5@mHsH'B*`Jph333OJ QJ ^J 5mHsH\CJOJ QJ aJ@mHsH  "$&(`bd a$$ a$$`]]]]]]]]]a$$n`n0]0 0]0 v RTL&(0ypa$$0`0a$$0`0XDYDa$$1$ & Fa$$1$ & Fa$$1$ & Fa$$1$ & Fa$$1$ & Fa$$1$ a$$1$`XDYDa$$1$`!XDYDa$$-DM  ^ `] m1z1BOB1 Char Char1KHmH sH nHtH*O* WW8Num1z0*O* WW8Num2z2*O* WW8Num1z36O!6BulletsOJPJQJ^J*O1* WW8Num2z0*OA* WW8Num1z4*OQ* WW8Num1z7FOaFDefault Paragraph Font1VOqVHeading 1 Char"CJaJ5mHsHnHtH_H\*O* WW8Num2z6*O* WW8Num1z5hOh Caracter Caracter Caracter**$KHmHsHnHtHH@H Balloon Text+CJOJQJ^JaJ< @<0Footer , 9r mH sH (/@q(List-^JHOH Caracter Caracter.mHsH4@4Header / H$P"@PCaption0xXDxYD $CJ^JaJ6]F@F Footnote Text1CJaJmH sH .O".Index2 $^JO2K Caracter Caracter1 Char Char Caracter Caracter Char Char Caracter Caracter3mHsHnHtH8OB8Frame Contents46OR6Footer1 5 9r R^@bR Normal (Web)6XDYD B*`JphDB@rD Body Text7d XDYDZOZ stilparagraf8dXD[$dYD\$*$ KHnH tH <O< Default Text97$KHVOrVHeading:XDxYD$CJOJPJ QJ^JaJ`O`western;d dXD[$YD*$B*`JphKHnH tH FOFCaracter Caracter<mHsH( 8x"H%j'(),036;~=?@DEbF*GbHH%&'()*+,-./0123456789:;<= 0&H/6D?FHH>?@ABCDEFGT  G.[x @Times New Roman;[SOSimSun;Wingdings5Symbolm StarSymbolMalgun Gothic SemilightU OpenSymbolSegoe Print5$ .[`) ( TahomaMMangalSegoe Print_$  xP!`Liberation SansSegoe PrintG$ P<*Microsoft YaHei3$ .[x @Arial]$ Franklin Gothic DemiArialU$  Franklin Gothic Medium Elena Tudorache46722505 Qhq'˕GygZ !Z&!),.:;?]}    & 6"0000 0 0 00000 =@\]^([{  0 0 00000;[00}dK & Fda$$1$-DM   & Fda$$1$-DM  da$$-DM ^`da$$-DM ^` & Fda$$1$-DM   & Fda$$1$-DM   dXDYDa$$-DM `]z"|""`#J%&&v_da$$1$*$^`h]ha$$7`7a$$7`7a$$7`7a$$da$$1$*$^`h]hda$$1$*$^`h]hda$$1$*$^`h]h$XDYDa$$1$*$-DM ^`] &~((,,,B-.j..H/sb<a$$^0`0]<a$$^0`0]<a$$^0`0]a$$7$*$^0`0]<a$$^0`0]<a$$^0`0]<a$$^0`0]a$$]a$$]a$$^0`0] H/002234446~ulb a$$7$ ha$$ a$$ < & F ha$$C$VD ^ `] h< & F ha$$C$VD ^ `] h<a$$^0`0]<a$$^0`0]da$$`]<a$$^0`0] 6 88::<<=>B?D?{ja<a$$ .a$$7^7`].a$$^0`0].a$$^0`0]]a$$7$*$^0`0]a$$7$*$^0`0]a$$7$*$^0`0]a$$7$*$^h`h] a$$7$*$] D????@CEEEEEEFFFz a$$] ]]]6XDYDa$$@&6XDYDa$$@&6XDYDa$$@&] .a$$WD` .a$$WD` .a$$WD`.a$$7^7]]F^FbFFFFFFFFFF,GGHbHHHa$$0]0a$$0]0   & F  , 9r >dhO^Or`r | dha$$ ^ ;`; , 9r r HHHHHH a$$] ]-/ =!#:"$%1hF·'6lIv鄌[JFIFC   %# , #&')*)-0-(0%()(C   ((((((((((((((((((((((((((((((((((((((((((((((((((("U !1A"Qaq2BR#5brs$%36C&4STctDdU'7)1!A"2QaB3qR ?SEPEPEPEPEPEPEPEEumOa7Y4$'$(8[/h5L7۞Sɂ*{GɤKF-*^%8sg˫G\ӣOЙyKJk}9hp6ԴTO];s%1[>EDi ŞԝM)l^5NR;GLX~lJ.f +딏WIvRճO> gJFW!T*;D]\=֭dm(ܜ^}KƐr]ށ߭fDfc8HIYQQ wc]2+J6@ki#gqOɯZK4_RvT:?Ŀl,z&|&B4D!DR|[VL^'Ƌy8yOO-VGȋi4cVK׮qS9&)-5ɧ (>QEQEQEQEQEQE( ( ( ( ( (Ei>w' z{GP,jMkh<"ܔ;bx#DReP1SqT柴_^VmLZXK(_}̚~G+eƧdEFzېG;?KԳn`?$-grM/ܮ. ={c#ҙz:)24[ ))\Wg:e +lvx:ZBB#}UNψs62}RsEl}_bDۡEoqf:BRWԍ9m:K1 %Ky$,qZ0R--+Niˤ$ݎCsm)J8Ǖ"VMM3*Kajh5th6Q Fap>J)~aiIJET Ev6DǫPMґ+EΎZ-Чx)^cƵIǺ'*\=+A@8-8WkKy;O6]DU|@ޣ[C3ev<}O)tjm!'VeEŸ!DG5'W]SRIւծIj+,lOpfiUN4zᵥ lK>V}:Kgm66p>;+{G:)m Q+l 䲸aYB8O{K,}|պ IyN(;Y1$9KRQCͨ- A":N ^CeK$a9=Ueb"ao:ܑO!]M4qŦn#2!Ua;C+5^oKGSON7|ϐ ncj~IуL.#z9=FJU͵9p0dF)!d}=}v{UiVBլ)W#\q}r]3H$?H$:*qJRjW;Skl6J@8{)ԗqmM"AoNo}9nl~Y!du^TOQSXj($-R 0ۭy*ڒ.]3qvk;Fb!YLF@PR'mݮqϠw{4R9h} YN$N,g>5DW![ܚ@ nр7c>'=SJsJ8#JK4N[2`/1BaѺ&nX}os ѯ:2JJd [YhOgȶj.?iղjP4eֳ,"&!褄7umR;D{٥2V۝ZNUWdj4oRYX< ~rN)]InQDͯW};S]Xʺ)L.ק!uj$%G[ε'K{ ~ȲOm o8ҕɇIE!x5'ˈ5ލtۼ+Yn.uEgA$Х?[Rb8iAIZx`j9⩉22I>k?鴼 Q-3.]5C(.0^#`xԉ&Y" |gwlZ}Imy-Ş#&mVC*rzp,W2dMO9A٫gej$;L#8R~ΞY`eW:8d/HNW̄6;6Y`5uLrˊmq'*y 3ɜۙD6IRsԔFa0A+}%L:ۀsB¾ʏ.C҈:խ]w; Z&{8p/7 epnDX'_q!]`$r>Dpnf3o mwq;^ݧÈ&[ӝAI'zN;YgucZei)S-{*3֨g'Nʣ'O"S=|y X IoVԕwQEÚP$|7zˊ`I .Jďh|dMa}pS,9lA)N1e$Lv~0~51v6JRVTpO3VtHrA a@m^9$YmI`tn~V9m% LȞCH[8)R,V8$,v9gƫ/pYgs%ܒ=܏ƧM-KĜ(2yxRސ;[mirc rc{[ OpWU}>)" ZTV'Us]l)>҂6ˣV9"-+aKX i JoÌ88C|&7Q/_( ( (>E ( e҆В)Gē^*חw5=;nZjI+rGI|;P@ծ'CFm{c9||Iݻoʤꋺ0 0>𥪭WEVQ@gE^ RW2*BNwml(j#J>1T*fBAi5]n*O3N`EğZ@f(4UuLDyq%mvҖd_kWŁrӊl(E (g;Ѭ. :u[K{ aN;)?:pE&=Θi.F9iD(8Hx⑚M&+wٚدef$죲yچ\y6^x|RS ϻ=;+ Ndr*ylX$tl4P-% 2]*O kG'Zwg{dOoSmِC*NpIOFy񩗉w(\@T6Jm9ZFN9'}L@RX8 NW}IBw/8"j1i)%VVIYC9hy2U֠KYq@ )U4kJfnGRJ83ÈLDtG>Š(>E -HiM\l tPJ*rج=J#)YӅHX ՍBcZِ\N&(+>E/Dai*qX8`dHTTP}-<4.OnCz}ܙBCa;9w}O(+eqǢ((>sv+mV壼~qfK&#Qip&\LJhrZxNݜJQ&:,#VR銔Z| iqF}9IDUc۟FnW`g4ᕝB@^Vӈy8ҒR䃃sSV}+Š(QEB*l>{.-^s<Zm [ L#<|wVqqy;gfn?~Rw'RY;T^6` +,V{&J.>򶖳%Y %G*(0(Uݥ= MGI[ȷTY';3˴{mFCw)Rt a:[HH^7™DwdL[uv\A`g|*wۛl%OIZNmƒJ0p0 kF0U~Nr} +a%+iX7;)\m8[ݮ;>$gEԐںؖV[K#gksΕwh.&RWd8wV&p*"Ә@Yl ȵ|Uu)Ol';9៝?J#Keptܸ.u9>;K4W $eJQNf]f2>&ꥣoHHgOil҄})h [7= }jN|~2ځ^ukggCͩRi'PB*~Wģz% 'wpYDU]_u"DZvy?֞iI<8B !%?3μrvNWE`wZBfJGI)"RSysxFAx<.ѝj 4t *ml#Ç.ióo#]<;KO9գ~^qn67%9u'f1-fdm8qv|> UœyrGN5K彋wI&"m%%r ǍZy/mPB|Ȩ:QqYGG~ 'O.vr\V+ps[m]g`84( WG@7g۸>-ֽ~g2鐣8rp |(\;'F—TV';9ǡkS= eY gzu"y)Em1>;YЩ:a"\^iL$BGz`|j =mMӮERZG$(^ͽGoz@$J[Ǽ$c|kP%$8E.!'rsN)<͵! y&#m)w?T?t+/ђ0Xi B0nM#(J<$WZC[; s*_!xe6cdžڒpUDO*ږTv؎gπz(AH >X?:϶\qq&#b3<@>'>N<뚥QH;J`0a0F<-n-~%HzB{\\ ,us,nSe I;Bk!!qKkʣEQRԧ!(g}/.Z4 PVGkF kq]eEZBTr}><5nȒa`$vA66H ud}\ PYS59P)^U#qgx?fqfsN4p SOG$;d1>TqY{VNdpR}!gely)~5jEƷG2èD@FT1,FYTTJp+ s_zͧˈvR\P-Nq |TuZUr_V T*=p5:[G+*=GT=mMyǟco' >5*GK/:G%iD'lhEK˄Iџa0[ϥEO"nu,oeŶJ\*I Nu漢VxU9}ˌoyZN5MMLz[;`)'1? zIc[ BO6>8P=9 KkRBIެqT3S\#v*;95U!HF^^<=AW=bv~ذ )H.2{k1G6mcdJP;+}kQԋ Ép 뺐:BlD.1>\ag)~hJu* -B[*+Uf!l,T)aEWN- cRg㘧.HjkM PLuk=^2{tjajvRSU8s|Z7)Wk×})$ψVx'lTQNSaYKV>һWI8-=kB(\CQ>ki[S_}D3ʸbݱ\U(ɰҰ+{LC|~U8+0D cMY5c^}Qn(*We%9` ܟԭ),ܖ6P>3Y]^-!?S͆1&;dnu g CoY'pnN N G(Q#g] vK{:'H:X(K)(om{/$;pTLs 5/}D*>'E6YKb7`{S#77'4:J)ܥjD㷓P<9JjѐJ',>vqsYu QEAVzz`uegQw~꬯ӳZW2_J"5?^˯k@xfg\VݖӨRO_k}ĠSktmiq!C b5+i9͒8Ox[S>dƐ%nrZ8?}VFw?~Q PIk2֊K1`orS#RlǐQEV(Ч٭]rmz ‘lOZԙm,HJc]>gJtQEPLQE+]|^[dCL ̄S`{Zݺ2PRNXVͥo#~i?`qes_j5jtP ĨW;ZYF*'o3d'm'f[E^Dt<0)kO[[OM) Z+ǠZF;L2My7?f.2TLd(oCcx&".jB洀\23V-_jwm[NyQò3$AL.)զ"Sp26yԮG/`Vc-9|Jܵ:z,%ZP;[i'vpqs_"T ZN8#;\%}nǭ&CvS<{F<&jZROHT%6'= Vm˷z&91jmM']@#w ZegxܒP# ;(P"4d.^1TIJDY}KhyHohݷ$Ô{`q)%'3 f3e_`97dTBbs1zfD@iNqxf[&cK6p/d$*Z 2*0\kR❌de) 0xG]VSJN>~XʕlX%g(V WFC@34P%eֶ ;[yc4{Fj #{)k'H0":SpZO;;>XbR1$'Euh3R6d2 ӝHцymv厭g ݪؼސڡyOWO־PZu Ho)XYJqSuIHm(*azٻU)ZOڙ;'F{#·J'u]7W.:.((HuR{$P+2'7Ef/d%#Y<VQ%譢)!EW@m%3SϜ@;ҠA?Nж>&ho ֱj˨)##k֧ۜ=Σ ~5̽k+48&.Y 6jYβ{)hJm=g=ltKb>Vm}wKP9anU唯+(q믌gl Y˲#B~Nƺ#G(((ֿS[=B7 5VǼ` &1,luqFHp9~NwY6:.7Iθ ]RЪ%Ze^Ru%~Ns翝|EMaѳ~ֆєiUӗڟLdUt~vkQʖ{ɨ_cU[U\_gUd WOҿ2 ܘ ` JS$g E;ݎͲYegM%ݠ)k}=U:i ()x >؃6!6\6ډ'rI7c|~)ح>t9ԫ( JSH#xSUjҤAР'$ _uLN%r:,3թ`uvw*X!K$v*;ԟ̫gi;ޣSu1Oз* (>OqW gxM8 muR2[q*5h'RBQRQ]UgEw긓/M}%93kJVT7S-.X/VO Xq]jжiWUI Xb,+fr\,?閲wĆaQQ( (4S{6VF 9RX)JЪfy)(ME2"e4ǐԵ0P'kO.2 Q#z@ Epi! m:iYFWT._M ˒6C^;AЄ$\^􄇓9_o ;vGmTפޕm9'iHjNUp!Uhq>U[.{lS0WG6`4^?Mßjf[IJGNPsp-> HJFTTT K mJ lڊ’8%Yݻpz i Z[]sJZr6Y3H5s il:#;hR6AdRJV:[Y(B+l(xW^@L*X1J7```'f%B[CImmz†}xz*eaaueՏ6RoDKP*߿ǀ% &e\!#-8ڟnnҳyHA 9 8yPL \\Cy. C\[˯~d}GKmƊŤR2(8'M^4s}{##uIA5-|%\+h\:S y^-z{I|598Swa-ӅKc]XTݸ\ur#RT[^”dpIy TJL[V|=#1T-VuZ"Q7[ƪb]54ԫ|hQ-e(${8NqӬז^֪VuuARJ',{X`aPJKv Yw|1je:`- -ۉ[kR߼x7Tf7jI^, 'I73%}-0mJZvedg|ZfV~F^,Fezf^z]5:o;Bq "]YmM:K]\mRNAp݊2ܥ:pm퓲o߳󮈖b(Riy/y9!( hVHb䁳9|Y~tݹV[l8\=+-7A8 o}QoEUdEP^\m~^]igO@EQQQ]:j;Z4?LRe9[0ތ*'d.$g]kJZSP=a>\l@wyS<$#१ MFH˸FZ\R>R6hu}i~!V|fY<qUvKfFNeMJYm>kOʭ# #4}ߜ뜾s~R *~ʩ.!m),[˗Sv}VsL9rR^!;G8WD]ZWpq>iR$1M{aMA=wV^zAaV&+Pإ wkc)5tty>ES Pku?iƲ]}~gµ57X~VgbCU$qq;/h*>ulUFՑָTq-qo|jd-,4&j=aY㴝q M_ߨrBr2?Aюo6`u~ }ی8\773yT੿_ZFtbД8V1J\O`Tgώ(JβRKAm.erVbi*SJ88BIz(ZaSmc8@< i111t!eK {Tw/e#e..$oi|uC~`ԖCmm2 te!19C*F%I6b;#p sȫn˃qe!;pOX]Zkd={6k pZv$%a=X ,"[&hVb*N|wy v'$v<D)ywmi op 'vwׄpʺ@6R'iPQ'pAȗ =ĸJ;w{ݭBQHuPsmXP=b.Z[t!9BR3AN|;j#aCm\7# HNuR2R}ԧj/G\pRFs}E\ﲴPUN'i`}17s+l6wIvRJ'H8ώ|*,==OX' LB=ܜo;5HZ}OY{I)@4vPVQBeEJ'z){'][0,4㍹쑝x flo8hیiXV٤ˋŦiek܇m+;\~aj.HVԣl;ud鋵&,j7/ap aDxxNK3n5ed[@~dҺ,-7"qhq# CK)n=!tb(ؔ QcuV!jAotlOCQUQ@pn [QUή06GqGRFqE8teޜTu# )h<IJ̝.eW{?V ΝcѵJ`֤7ֶ63 <{bR^2qfSM3\ns?7EP\2TG6Irq­5qYKHOOi F9wA~9>(RV*o8XV7ֵ>X.@\PAq-]P`R1\r('| @ X341eaɺO6Kud\H0`I||NW~O-uM=Z3YI}E82YR wO?:o'WO0N~ڑ=>rC!i q$*٧ɭ홒 J52p Y<ʥg(((P(_CߙkM~5]?V?п$"H=А?Muoׁ@5J9]H86C |Ծo=S,w:hСW՛?jh嫓 $.^ϪJ~ Aw ׮G{੿_DqqH+p'$gvy&3'iHd`|%ۚe-)%QXPQ')&e&=6Kgxce>+37 FYJҧV!` Dj]532qIuDzEcxδ!B2M`!J`[72]D6@( $3yEoP X_)!By@ߚ滕lw(D4#n'hSvBRߍ>=p#ٓ9IM2{4ogI)H߳VWhmڤ98Yd4=`W, 6#jigR\Py؎t: wd'< ̓ٯWC6PS*g'c~ xofsNUoiˤJ,JUn E3-Fz* 'x?.pJH$Ҏ{;%bvQH~?L*B"6bNs~7n>UӇLxMavʇ2*p;WzxuRv2ucT+C˙=1v̳la#߶x`r>b vŚKD 6F<}kc~ Sj˄XsR 09Sn.gnRԌL[߷-yA+R<H5HdDa *SEgC,i;KW{{ύJ?Q 5VXnj7CQVQ@/G-hk?83?Ȧ KarAQ'+t}6"inBy5`m=1 QZ?GOӦQuPvIQ$qoeJpjuq=qϺl=jYL=zS4ā̫Pki=qLd;iBs}r| 66pR.<= ;k\pm`RIy<}/BZTD\u&8o-a@|).״^"7ˬ >eiz9 [(O^GPlC\eWM yv d-?453iu!A*$\HZ Cwa@Sv[ń]ug$R~&MHiY۪Nڛ qCqn7Ү.)Y㍘QJIR[BFIC0Cft5eDg!FIFi)nȶn.U7`x@rePeǔGP-g#^5gH'3e}1( S;Np+7.AB</̯/m$TОGkza\e %aFyk[Ԑ =#v;’«QvrV1h:ˣlH^Av#tŖ{l ~!^MJϹ;A*prGƵkUGZ`yq]5ΠK܆ |o}#!y/kTJ҆|T.g5aAV*V9qcsCZ2e=u`rsi(6x$U+i !0x!{GW6Q!ܣ@2 IM7~ST)H<|7d)N؜rmPі#*w .qmyQ'<+[j]7 .+YLv Rׁ[eHyFQˈh$yRčE4^ ,-Ejҿy'nǵJ^C=t0X% W0N35Wc`\x5?$NvX7(P=#'wzST6RqSvM&TA;Ig]4vOyyl  g4z5tq.4@~6,0y$E&.]p=z'F=LТ<7?]V뫳Q="q { !cw¦YS#[JC*KJ8ޕ\J:"7!r @ $2zFնF6%H% !lAxH+NiYKNT%;+}7MrRs"{r;HJ]j.㰽.Zɭ-N))A'PgÝ;]z2]:3}ou1w6e8'8LZSGAӖE[[PRI$w >5OшqD.PlRv(A"xcKMV+;k ׷s$ӖҧTJ-*D%)Jhޤ^9dqmwRڿf2$m7O$#ogb09(ݟVpe j9HAW&z;5FaF xCx$wրT0\'k>A_y&Fpť"M6]ֶ,gg\KDO[R[P vN|Հf=VJNųb(RŻP)P7&8RGCYwI6>Y)tm*N:md|SMjڌ:!T}%g*sT)XܼWb|B$0$IFVd]z3Ԫz`"E JӸ.xWj).uR6P5iP}<;EiQ!>8 O׻麶vHD@JNS1dcqKШf'"]M黃;dkFUVvH$eD{xm]ԓZJ5Z%T,Z]CKGi7ow7|-3E)sYԄ# Wqz.9O,ZJԺypo±TqJH_; y"Ty{I5J!'N)lbݯ)9J3³-1kvKnBQZw9oWoF }Uc"WpSnt [bbg32n,)&IB @s!IRʇ+kuxLYND'D#Hr&ojiOdVYնȖh9DFP8S%-62'HWW:NO)*DW'\W]%y>#yA/`d3%40ǐJA}7*klvP>>Q_mS )~i(QA֭GiTVZ0#QYw}1gic& 6f80䵮JGn ;sЋ;W>):mɵ%;ߌLgAS>ile{^['}Bj$>wFknt-.pKt~HjO4%)m)JFNڷODԶgLO2BYud]_0;+Q^u~ J7Z,'ZZQX8e2X$ O:B_bdG#"KF:8-'#'{LȚ2؍=)ℓ_*9Y 99),B.!O5!c(^HݓP#4*VQ"hu(d$v9#q<=U P¶SŢxΈsw.F˸ ŵJ^ylo#=ƐQ-mrXx(HZ!(ټC 8j0gιuOG0uMۄ 6Jô8󾭱GS8)d0(hS[/=vX)P'x#xJtwgdB|JR~JMyXQ*z.0do'P8\QϻZ$Smun(9) [jNʁIrIʕ \'kȨ($>6\e85}.iXp'R ,  ;8;pɐCB`1^kz~&v%v]h~ufA],oGI o.4G'(Wu)cjQ@{dqkskhF\y[9>oO9֔bx(tr1t%Ťܖv@iv[N4J*8)(L)(!GY;ڜU=DQQ7eQA5+|S!44+ njڛmV<\oiQ+=NIr-(O=iT'<kh]vHGx5_VLpV>P\6m<)R`ʽiסKJ̀w>z3IP#gMq]%&-(&Cͼ$XM^tЉgGyHScaE! d}~:ǩ[O]:waaJBOPKѸ"6d)qZ3kmE AZw}ƊrԕNJK :zq> |xH|,.m][3/ ?u8!Z_K%%TP?0Ehv78ֻ*&;TE:(>QE<mM%Cr)iƠ-xv;[chFN/W3Ph}͑B -B\RvV@ッ2jq[1@f."KrI*?}C쾷BN2xq+Za*2.Q~XIX$[ݼ Ҕx'sYZM:G̏ZI~J}R8!>'yOr53$--JEݠT HVTwrI B)GPZA׬p$}Qw*rrvHaνumC{Mu'>'½jV- q>hUQ+CS$ ۛ9^XYF[K, ! HW(K{Kh:?-as8 ʳe<l!`(]:Wf8GlUunyƒ"iZ\;lIor­..: ĶAy:i? &5HPBn(=ƻӴrI5Lb͇⥩M4{jZq짏vKXvm d6#v7[֊~iÐPKr't"iDŌ˒R2a<՟zisL[-c$.g )IvWH؍bdj2.Hd%#y; ԗwo3a>5 rVuXQ VFGX{g L+Mj39\[,q˃xj'@$tZ{N3B&Dy{7&h]YEe xGx@?;WWQENRQEt)!I)P }1vxS+3NGHj}x5cRO}]Ǒk(-=z&vm1v<\ `$xI.KLy;n:_F[[E'N0E.t\.fReuϑ7;f4[N$W?L>zu3:@TH {=wRމҒu$͹a=N{h+Q!4FJ= `ߠ S;) uCpq_Y#s56g%Ryj1r0x]%QmGȊ|^'!8*=eǴZE!A1EP7FLęiQP9}ݯÉ%$n VEuŹ)o{RVí} vHN?iF' o. } 6$]:K4۴ B9G P<(ռ!Pv"43#>?]Rl( *LO[=95N,MsgU-avkaM$Ƨ E\y( (p+ Eao>2I;{sdqQyfn 4YiuE '#"04QY@Q4*ldz_a8#?Xtנsyʜ[vIkQikHwe>̵<-8 JR0YUߞO9ܙGaR ma2N򻏏NŒ=H{.vCO OZ#^ɳ\[+dxwY{uO,~*aa.R! '=iV r{;s~W68pԉ,,-=89$x'Qޤ͖߮8mh{IϠ&N;˒YR;&h- ( ( ( FLȚXћ4YAŸFe%L1V֮v0)#Kuճ Kî d|PZzMsڒi{PZH{)k8- Kq;ggU"z4ImF[bY[ χN6Ec8]}Õ(xWmp02x -h+Z$Rh%o&!BFΫ |nVPw}T]`,N̹u<yW}+;rm$0Q$lVq9rIWrӭ}Բ>&i~#βK vˋ5!ޠ"c{ÐGVXEԖLǃZrP~0x+KhĚDjrZZl8Ҥ+x)9Z"k̵״)(q*tn^c9(;iʴɧ4QjX0ϳy(O^rdҋϔQEhU $]1[Js#N;¯q:NŦ} IBz4Y 脉%jO%+AJ\ 5>W7ޝC }#\RO{v?%>ltRkӆ9qp}4"ϒM%;Y*>ZŧL4բª5#)@Uwq ZұzABx}E"ƕKO%Qbz$FqM>ڂ]j U_i4"0+<*) [Y=է' VWzȈи3CV "2sk#x[8+:z8ko'c83hH<IZB|q65NX%88gvSMЭm;dZ*r '09᪠HKnoIνOtgP[RmUlw WݝJ2m-$a)HprもQEdQEQEQEQEV[܍52EO0{c{gh)#e섉ҵu$o[J!˜WBe)-_wԱ-gR5Gky?- `nUkbqV$z_h,R RsӞ+iQWي.R7XƲ$ma"C1m=8I:W!Cu'fMs1zC @RjR集n*![=ZHA8㾗,{8\/Ӧlgwj]LfҶĊ,n(ZUҷ[[Rcrt2>TA#'ƕ#EƏuH[cEH'{c4&]v4v} pR+;$Z,MV#>n:ﳬOJ~ !M)V4ȭ8C222;:w]9s#B,U[gXk53KLm8pu1utM-zw4$Bmǵ<=f:_ɘAGWZ(AX!!0 }4ICm%)Hu7'l5HEVQ@Q@Q@Q@Q@Q@#jw7Ge78Fe%L/O;nF]2x-R&A=~Zb۩b!D:TĖˬ+ nymxtAL6w"y ߳CuS{%%Z*2mw"!͍)O{ tSz% PRw-|CidJf5L9۽sV\ T͔!z$nOʻFoҖaw0e")ԭI$gV ūǣKmFO>]94>E%N/ռ5B/gq8!э8#ބ/ۤ=Wz@ZRN NRܝ6ekikSpQzaO.K.\bpx^:ĔIՠgV60Aܒʦ[7j\\m%yˆPuj-r]USy(YQPYV~P陂ΩwusG&-״SWL`N6}T&m%m3L$%p+d y׺Ki ŁI ]VGHt&BmsBwB o͔:UgxRcChi.kt"="qƔDaaчQB8Џݕk\A5ml8r h; 0~-u ZTFo'X]=$wLKHcYA>mzCg.=ZyRNηVl0G<<=xE %)u t-纨n/uZqӕ%l=;>~N2pGiC db\)~c͕4Hr;r. -[-6vֵ BxSmeُf Fd2MhOFD?Ukޑ[O'o&)(ظY^2] ۏi H<~/5 07wW*YI+ +((((((((@(@ P}{,%% ."ӵ(>)R}ɁmMVCn8Aiͺ7zj5 [G"Ύ̈ )PiЙ祟duGƨKθ+o9ֿp;N%'G>TxuQQ,B[aG(It>p}D΍xrITd7ݜ;Ln6Pvҳ4yluq$lz(U4U%J>g ̱4h3\7:sN}˶JiqynHE5M HBI?!U$W.ɨc&6㌴ 7X+vh6I([cϒSXm5^ SpcJh~m+VkM1*u30cFZ/)gy}B 4.N5M:j}UaU nJ <7I PEESW!KM[W]=. x$%Ja  yTޠgN]~_Xc:B?hc#ink 2[KޗP-٥-EHYQ6||;:u58JR2HJ&DUq_y)%*-,ݻu̩qeB%Q %Y~`՝]b"LT2뮜vG>N).$)S]'qzY{w eҜzե FE+ٳ;N'k7N5yn~މ ݧ'rmpR)]NޠNbܷOؑ[n1]ϨN2-ֹ"$]8Gw4j4S#Qй2"EelsuǣȨ. +\!n5m n'M2 ѴuK?:bο5f9#IG.JM@zskEP}ѴFmw/:?:Xɉ,ra<Я[Y1?"2wbJk;qN8 AAVlŅvYRVI3FplcJ'ɟ.v:SVҶI*6luӤ;!cmwoIZ1W&?q[-*63q9+ gVay 7oSS NqԦVk[#wuI[`ޢfYn.f<6~ڰcJi⬟h hS!8vj)MtpHn4ROxX%˄50Ţ 8fT<Z a,8S2(4M[e m` Η^  &kK,:#(GCj;Km %# EEPEPEPEPEPEPEP|  s >A 0Picture 33"" "?yr8@= "?yr8Hm G 0 hxWAlEEֶ4%EhjQ/Vb%-iMZ/ !rZJ4 $ѫx&hA7g?ty3oo70KR6~Poo^oFh>v,#9. g; BI Qw~=E2!k{C[oGZA4GՑ]aK懨ַl*Y9>YF{IyFwDs( Y+ {X&݌,yԦLϪxQkwg8|>i &{z[|׉?/yK8mRM;[ GŐߓiQ9ψLpnqD'~i}v ??e$7FkSV~yEiAue"p'qkǶ=z}b0š`q̡W>crr>v [3${G |_Wk_oE}=+nkF>2%KS $$&+h9$y5gdzJap;s4:M > P=Θg>,HEL5IHmKO7#qg&#N"y>ʽh_~_ΐt a֮ox5^e,iw $7sF%1of:3L^Etz ^}X6ϭ2pc[Z׋$rldJ1O,+ہ"Ux1K㪡GgǶ>1e=w1+x㗛8+,7-~gU!,dK %o;@&پWNa؟̚ &08o}b~HT̏dJ(    p Text Box 3"   p Text Box 4"   p Text Box 5"   VA 0?Picture 5"H  0 ? (    Z o? Rectangle 1" T 2KT-ta])t.:tT ,T @&t = [ |   : T XXXX@