%PDF-1.6
%
1 0 obj
<>>>
endobj
2 0 obj
<>stream
2020-02-17T14:16:20Z
2020-02-17T14:16:21Z
2020-02-17T14:16:21Z
Adobe InDesign 15.0 (Windows)
uuid:3b90bb23-0647-4c7e-9d07-95adbe11679b
xmp.did:A12F42E3234AE011B932F2FE96E0CDB8
xmp.id:2b4eff0a-1594-c242-b28c-fc77794907d5
proof:pdf
xmp.iid:54b3788a-1ad7-df4f-a8a0-00a19cdd1974
xmp.did:E97C3F09F2C1E611AE5CC5091AAE5F1C
xmp.did:A12F42E3234AE011B932F2FE96E0CDB8
default
converted
from application/x-indesign to application/pdf
Adobe InDesign 15.0 (Windows)
/
2020-02-17T14:16:20Z
application/pdf
Adobe PDF Library 15.0
False
endstream
endobj
3 0 obj
<>
endobj
5 0 obj
</LastModified/NumberofPages 1/OriginalDocumentID/PageUIDList<0 191>>/PageWidthList<0 595.276>>>>>>/Resources<>/ExtGState<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>>
endobj
6 0 obj
</LastModified/NumberofPages 1/OriginalDocumentID/PageUIDList<0 8945>>/PageWidthList<0 595.276>>>>>>/Resources<>/ExtGState<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>>
endobj
7 0 obj
</LastModified/NumberofPages 1/OriginalDocumentID/PageUIDList<0 12690>>/PageWidthList<0 595.276>>>>>>/Resources<>/Font<>/ProcSet[/PDF/Text]>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>>
endobj
18 0 obj
<>stream
BT
0 0 0 1 k
/GS0 gs
/T1_0 1 Tf
-0.02 Tc 0.018 Tw 8 0 0 8 59.7047 705.0056 Tm
[(Sk\375rsla l\366ga\360ilans skal n\341 til allrar starfseminnar vi\360ko\
mandi tekju\341r)92 (.)-20 ( )]TJ
0.001 Tw 0 -1.375 Td
[(\315 lei\360beiningunum er or\360i\360 \223eigandi\224 nota\360 um \376\341\
\355slensku skatta\360ila)-20 ( )]TJ
0.094 Tw 0 -1.375 Td
[(sem eiga beint e\360a \363beint \355 l\366ga\360ila \341 l\341gskattasv\346\
\360i \(CFC-f\351lagi\).)-20 ( )]TJ
0.084 Tw 0 -1.375 Td
[(Til a\360 f\341 )0.5 (\372thluta\360 kennit\366lu fyrir CFC-f\351lag \376arf a\360 sn\372a s\351\
r til fyrir)]TJ
/Span<>> BDC
28.603 0 Td
(-)Tj
EMC
0 Tw -28.603 -1.375 Td
[(t\346kjaskr\341r RSK og skila inn ums\363knar)18 (ey\360ubla\360i RSK 17.90.)]TJ
0 -1.375 Td
[(Skila ber \341rsr)18 (eikningi l\366ga\360ilans me\360 sk\375rslunni.)]TJ
/T1_1 1 Tf
0 -2.75 Td
(\336essi sk\375rsla er unnin af:)Tj
/T1_0 1 Tf
0.103 Tw 0 -1.375 Td
[(T)111 (aka skal fram hver vinnur sk\375rsluna, \341samt uppl\375singum um hvar)-20 ( )]TJ
-0.011 Tw 0 -1.375 Td
[(b\363khaldsg\366gn eru var\360veitt og hvort unnt s\351 a\360 leggja \376\
au fram \363ski)-20 ( )]TJ
0 Tw 0 -1.375 Td
(r\355kisskattstj\363ri eftir \376v\355.)Tj
/T1_1 1 Tf
0 -2.75 Td
[(Bein eignarhlutdeild \355slenskra eigenda \355 l\366ga\360ila)-20 ( )]TJ
0 Tc 23.466 0 Td
( )Tj
-0.02 Tc -23.466 -1.375 Td
(\341 l\341gskattasv\346\360i)Tj
/T1_0 1 Tf
0.26 Tw 0 -1.375 Td
[(H\351r )0.5 (skal skr\341 nafn )0.5 (og kennit\366lu )0.5 (eigenda vegna )]TJ
/T1_2 1 Tf
0.02 Tw 22.049 0 Td
(beinnar)Tj
/T1_0 1 Tf
0.26 Tw [( )0.5 (eignar)]TJ
0 Tc 0 Tw 6.553 0 Td
(-)Tj
-0.02 Tc 0.22 Tw -28.603 -1.375 Td
[(hlutdeildar)92 (, eignarhluta \355 \341rslok, hlutfall atkv\346\360isr\351ttar \355 \341\
rslok og)-20 ( )]TJ
0.111 Tw 0 -1.375 Td
[(hlutdeild \355 \372thlutu\360um ar\360i \(fj\341rh\346\360 og hlutfall a\
f heildarar\360gr)18 (ei\360slu)-20 ( )]TJ
0.106 Tw 0 -1.375 Td
[(til \355slenskra og erlendra eigenda\). Hafi eigandi keypt e\360a selt h\
lut \355)-20 ( )]TJ
-0.046 Tw 0 -1.375 Td
[(erlenda l\366ga\360ilanum \341 r)18 (ekstrar\341rinu skal haka \355 vi\360eigandi r)18 (eit og gera)-20 ( )]TJ
-0.014 Tw 0 -1.375 Td
[(s\351rstaklega gr)18 (ein fyrir \376eim vi\360skiptum \355 athugasemdad\341lki. Tilgr)18 (eina)-20 ( )]TJ
-0.002 Tw 0 -1.375 Td
[(skal nafn seljanda og kaupanda \341samt dagsetningu vi\360skiptanna og)-20 ( )]TJ
0.02 Tw 0 -1.375 Td
(eignarhluta.)Tj
/T1_1 1 Tf
0 Tw 0 -2.75 Td
[(\323bein eignarhlutdeild \355slenskra eigenda)-20 ( )]TJ
0 Tc 19.519 0 Td
( )Tj
-0.02 Tc -19.519 -1.375 Td
(gegnum erlend f\351l\366g)Tj
/T1_0 1 Tf
0.135 Tw 0 -1.375 Td
(H\351r skal skr\341 nafn og kennit\366lu eigenda sem eiga )Tj
/T1_2 1 Tf
0.02 Tw (\363beint)Tj
/T1_0 1 Tf
0.135 Tw [( \355 hinum)-20 ( )]TJ
0.003 Tw 0 -1.375 Td
[(erlenda l\366ga\360ila \355 gegnum erlent f\351lag. Me\360 \363beinu eig\
narhaldi er \341tt)-20 ( )]TJ
-0.007 Tw 0 -1.375 Td
[(vi\360 \376a\360 \376egar eigandi \341 hlut \355 erlendu f\351lagi sem \341\
hlut \355 l\366ga\360ila sem)-20 ( )]TJ
0.125 Tw 0 -1.375 Td
[(hefur heimilisfesti \355 l\341gskattar\355ki \355 skilningi 2. mgr)92 (. 57. gr)92 (. a laga nr)92.1 (.)-20.1 ( )]TJ
-0.029 Tw 0 -1.375 Td
[(90/2003, um tekjuskatt. \336a\360 telst einnig \363beint eignarhald \376\
egar fleiri)-20 ( )]TJ
-0.04 Tw 0 -1.375 Td
[(f\351l\366g standa \341 milli eigandans og l\366ga\360ilans. Ef eignarha\
ld er fl\363ki\360 er)-20 ( )]TJ
-0.028 Tw 0 -1.375 Td
(\346skilegt a\360 l\341ta skjal fylgja me\360 sk\375rslunni sem sk\375ri\
r eignarhald. Til)Tj
0 Tc 0 Tw (-)Tj
-0.02 Tc 0.056 Tw 0 -1.375 Td
[(gr)18 (eina )0.5 (skal )0.5 (eignarhluta, )0.5 (hlutfall atkv\346\360isr\351ttar )0.5 (og )0.5 (hvort br)18 (eyting hafi)-20 ( )]TJ
0.006 Tw 0 -1.375 Td
[(or\360i\360 \341 eignarhlutdeild \341 \341rinu. Ef um sl\355ka br)18 (eytingu er a\360 r\346\360a skal)-20 ( )]TJ
0.012 Tw 0 -1.375 Td
[(gera gr)18 (ein fyrir \376v\355 \355 athugasemdakafla \355 hverju br)18 (eytingin f\363lst. Til a\360)-20 ( )]TJ
0.122 Tw 0 -1.375 Td
[(finna \372t hver eignarhlutdeild er \376egar um \363beina eign er a\360 \
r\346\360a,)-20 ( )]TJ
-0.01 Tw 0 -1.375 Td
[(skal mar)28 (gfalda eignarhluta eiganda \355 \204millili\360\223 og eignarhluta milli\
li\360ar)-20 ( )]TJ
0.006 Tw 0 -1.375 Td
[(\355 hinum erlenda l\366ga\360ila. D\346mi: Ef \355slenskur eigandi \341\
50% \355 f\351lagi A)-20 ( )]TJ
0.021 Tw 0 -1.375 Td
[(og \376a\360 f\351lag \341 50% \355 l\366ga\360ila sem sta\360settur er \
\341 l\341gskattasv\346\360i er)-20 ( )]TJ
0.064 Tw 0 -1.375 Td
[(eignarhlutdeild eigandans 25% \(0,5 x 0,5 = 0,25\). Sama r)18 (egla \341 vi\360)-20 ( )]TJ
0 Tw 0 -1.375 Td
(\376egar fleiri f\351l\366g eru \355 eignake\360junni.)Tj
/T1_1 1 Tf
0 -2.75 Td
(Samtals eignarhluti \355 \355slenskri eigu/st\375r\360ur hluti)Tj
/T1_0 1 Tf
0.011 Tw 0 -1.375 Td
[(H\351r skal tilgr)18 (eina heildar)18 (eignarhlutdeild \355slenskra eigenda \355 hinum er)]TJ
0 Tc 0 Tw 28.603 0 Td
(-)Tj
-0.02 Tc 0.038 Tw -28.603 -1.375 Td
(lenda l\366ga\360ila, )Tj
/T1_2 1 Tf
0.02 Tw (beina)Tj
/T1_0 1 Tf
0.038 Tw ( og )Tj
/T1_2 1 Tf
0.02 Tw (\363beina)Tj
/T1_0 1 Tf
0.038 Tw [( \(samtala r)18 (eita 404 og 409\), \376\363 ekki)-20 ( )]TJ
0.016 Tw 0 -1.375 Td
[(\363beina eignarhlutdeild \355 gegnum \355slensk f\351l\366g. Einnig ska\
l gera gr)18 (ein)-20 ( )]TJ
0.263 Tw 0 -1.375 Td
[(fyrir samt\366lu atkv\346\360isr\351ttar \355slenskra eigenda \(samtala \
r)18 (eita 405)-20 ( )]TJ
0.104 Tw 0 -1.375 Td
[(og 410\). Tilgr)18 (eina skal yfirr\341\360ahlut ef \355slenskir eigendur hafa \355 krafti)-20 ( )]TJ
0.179 Tw 0 -1.375 Td
[(hluthafasamnings, sam\376ykkta, umbo\360a o.s.frv)74 (., umr\341\360 yfir hlutum)-20 ( )]TJ
-0.004 Tw 0 -1.375 Td
[(sem formlega eru \355 eigu erlendra a\360ila. \315 athugasemdakafla skal\
gera)-20 ( )]TJ
0.064 Tw 0 -1.375 Td
[(gr)18 (ein fyrir \376v\355 )0.5 (\341 hverju umr\341\360 byggja. )0.5 (H\351r undir )0.5 (teljast )0.5 (einnig umr\341\360)-20 ( )]TJ
0.02 Tw 0 -1.375 Td
[(sem lei\360a af \363beinu eignarhaldi. \336annig telst eigandi hafa umr\341\
\360 yfir)-20 ( )]TJ
0.097 Tw 0 -1.375 Td
(hinum erlenda l\366ga\360ila eigi hann helmingshlut \355 f\351lagi sem \341\
helm)Tj
0 Tc 0 Tw (-)Tj
-0.02 Tc -0.043 Tw 0 -1.375 Td
[(ingshlut \355 \376eim l\366ga\360ila sem telst heimilisfastur \341 l\341\
gskattasv\346\360i, skv)74 (.)-20 ( )]TJ
0.063 Tw 0 -1.375 Td
[(2. mgr)92 (. 57. gr)92 (. a laga nr)92 (. 90/2003, \376r\341tt fyrir a\360 eignarhlutdeild hans)-20 ( )]TJ
0.099 Tw 0 -1.375 Td
[(nemi 25% \355 \376v\355 tilviki. Byggir \376a\360 \341 \376v\355 a\360 a\
\360ilinn telst hafa umr\341\360)-20 ( )]TJ
0.045 Tw 0 -1.375 Td
[(yfir f\351laginu eigi hann helmingshlut \355 \376v\355 og telst \376ar a\
f lei\360andi hafa)-20 ( )]TJ
0.031 Tw 30.492 77 Td
[(umr\341\360 yfir m\341lefnum \376ess, m.a. \376eim umr\341\360um f\351la\
gsins yfir hinum)-20 ( )]TJ
0.04 Tw 0 -1.375 Td
[(erlenda l\366ga\360ila sem hefur heimilisfesti \355 l\341gskattar\355ki.\
T)111 (eki\360 skal tillit)-20 ( )]TJ
-0.038 Tw 0 -1.375 Td
[(til eigin hluta l\366ga\360ila \341 l\341gskattasv\346\360i \355 \376ess\
u sambandi. Sem d\346mi)-20 ( )]TJ
0.151 Tw 0 -1.375 Td
[(m\341 nefna a\360 ef 10% eignarhlutur er \355 eigu l\366ga\360ilans sj\341\
lfs n\346gir)-20 ( )]TJ
0.264 Tw 0 -1.375 Td
[(45% eignarhlutdeild eigenda til \376ess a\360 umr\341\360 yfir l\366ga\360\
ilanum)-20 ( )]TJ
0 Tw 0 -1.375 Td
(teljast vera fyrir hendi.)Tj
/T1_1 1 Tf
0 -2.75 Td
(Sundurli\360un tekna)Tj
/T1_0 1 Tf
0.103 Tw 0 -1.375 Td
[(H\351r skal sundurli\360a tekjur n\341kv\346mlega. Annars vegar \355 eig\
natekjur)-20 ( )]TJ
0.033 Tw 0 -1.375 Td
[(s.s. vexti, ar\360, s\366luhagna\360 af ver\360br\351fum, leigutekjur o.\
s.frv)74 (. og hins)-20 ( )]TJ
0 Tw 0 -1.375 Td
[(vegar almennar r)18 (ekstrartekjur)92 (, s.s. s\366lu \341 v\366ru e\360a \376j\363nustu.)]TJ
/T1_1 1 Tf
0 -2.75 Td
(Sundurli\360un gjalda)Tj
/T1_0 1 Tf
0.149 Tw 0 -1.375 Td
(H\351r skal sundurli\360a gj\366ld n\341kv\346mlega. Annars vegar \355 f\
j\341rmagns)Tj
0 Tc 0 Tw (-)Tj
-0.02 Tc 0.176 Tw 0 -1.375 Td
[(kostna\360, s.s. vaxtakostna\360, tap af s\366lu hlutabr\351fa o.s.frv)74 (. og hins)-20 ( )]TJ
0 Tw 0 -1.375 Td
[(vegar \355 annan almennan r)18 (ekstrarkostna\360.)]TJ
/T1_1 1 Tf
0 -2.75 Td
[(Rekstrarhagna\360ur/tap skv)74 (. \341rsr)18 (eikningi)]TJ
/T1_0 1 Tf
0.223 Tw 0 -1.375 Td
[(H\351r skal gera gr)18 (ein fyrir r)17.9 (ekstrarafkomu l\366ga\360ilans \355 mynt skr\341n)]TJ
0 Tc 0 Tw (-)Tj
-0.02 Tc 0.129 Tw 0 -1.375 Td
[(ingarlands e\360a a\360alstarfr\346kslugjaldmi\360li f\351lagsins, sem \341\
er byggt)-20 ( )]TJ
0.014 Tw 0 -1.375 Td
[(\355 \341rsr)17.9 (eikningi. Afkomuna skal umr)18 (eikna \355 ISK \355 \341rslok m.v)73.9 (. gengi \376ess)-20 ( )]TJ
0.035 Tw 0 -1.375 Td
[(gjaldmi\360ils gagnvart ISK. Hafa skal \341kv\346\360i 91. gr)92 (. tekjuskattslaga til)-20 ( )]TJ
0.116 Tw 0 -1.375 Td
[(hli\360sj\363nar vi\360 umr)18 (eikning \355 \355slenskar kr\363nur)92 (. T)111 (ekjur og gj\366ld \341 \341rinu)-20.1 ( )]TJ
0.069 Tw 0 -1.375 Td
[(skulu umr)18 (eikna\360ar \355 ISK \341 me\360altali mi\360gengis \(milli kaup- og s\366\
lu)]TJ
0 Tc 0 Tw (-)Tj
-0.02 Tc -0.012 Tw 0 -1.375 Td
[(gengis\) )0.5 (r)18 (eiknings\341rsins. Eignir)92 (, skuldir og eigi\360 )0.5 (f\351 skulu )0.5 (umr)18 (eikna\360ar \355)-20 ( )]TJ
-0.011 Tw 0 -1.375 Td
(ISK \341 gengi \355 lok \341rs. Eignir \341 kaupgengi en skuldir og eigi\
\360 f\351 \341 s\366lu)Tj
0 Tc 0 Tw (-)Tj
-0.02 Tc 0.114 Tw 0 -1.375 Td
[(gengi. M\366gulegur gengismunur vi\360 umr)18 (eikning \376ennan telst hvorki)-20 ( )]TJ
0.073 Tw 0 -1.375 Td
[(til )0.5 (tekna )0.5 (e\360a )0.5 (gjalda. )0.5 (Ef )0.5 (r)18 (ekstur )0.6 (er )0.5 (einungis )0.5 (hluta )0.5 (\372r )0.5 (\341ri )0.6 (skal )0.5 (mi\360a )0.5 (vi\360)-20 ( )]TJ
-0.007 Tw 0 -1.375 Td
[(me\360altal mi\360gengis \376ess t\355mabils. Hafi \341rsr)17.9 (eikningur ekki )0.5 (veri\360 ger\360)]TJ
0 Tc 0 Tw (-)Tj
-0.02 Tc 0.097 Tw 0 -1.375 Td
[(ur skal \372tb\372a hann \355 samr\346mi vi\360 framanrita\360 og \341kv\
\346\360i \355slenskra)-20 ( )]TJ
0.008 Tw 0 -1.375 Td
[(laga um \341rsr)18 (eikninga og b\363khald eftir \376v\355 sem vi\360 \341. \301rsr)18 (eikning skal)-20 ( )]TJ
0 Tw 0 -1.375 Td
(senda inn me\360 skattframtali eiganda.)Tj
/T1_1 1 Tf
0 -2.75 Td
(Skattskyldur hagna\360ur)Tj
/T1_0 1 Tf
-0.01 Tc -0.044 Tw 0 -1.375 Td
(H\351r skal lei\360a fram almennan hagna\360 hins erlenda CFC f\351lags \
sam)Tj
0 Tc 0 Tw (-)Tj
-0.01 Tc 0.187 Tw 0 -1.375 Td
[(kv\346mt \355slenskum r)18 (eglum sem gilda um samb\346rileg f\351lagaform.)-10 ( )]TJ
0.035 Tw 0 -1.375 Td
[(Endanleg \341kv\366r\360un skattstofns til skattlagningar hj\341 eiganda\
tekur)-9.9 ( )]TJ
0 Tw 0 -1.375 Td
(s\355\360an mi\360 af skattalegri st\366\360u eiganda.)Tj
-0.02 Tc 0.244 Tw 0 -1.375 Td
[(Hafi eigandi hins erlenda l\366ga\360ila s\346tt skattlagningu samkv\346\
mt)-20 ( )]TJ
-0.059 Tw 0 -1.375 Td
[(r)18 (eglum 57. gr)92 (. a laga nr)92 (. 90/2003 \341 fyrra \341ri, en eigandi telur a\360 \376a\360 falli)-19.9 ( )]TJ
0.063 Tw 0 -1.375 Td
[(n\372 utan r)18 (eglnanna, svo sem vegna s\351rstakra fr\341dr\341ttarheimilda e\360a)-20 ( )]TJ
0.073 Tw 0 -1.375 Td
[(r)18 (ekstrartaps, skal samt sem \341\360ur gera gr)18 (ein fyrir r)18 (ekstrar)-18 (ni\360urst\366\360u)-20 ( )]TJ
-0.027 Tw 0 -1.375 Td
[(h\351r)92 (. Eigandi e\360a r\341\360andi a\360ili yfir l\366ga\360ila sem skr\341\360\
ur er \355 r\355ki sem al)]TJ
0 Tc 0 Tw (-)Tj
-0.02 Tc 0.004 Tw 0 -1.375 Td
[(mennt )0.5 (telst )0.5 (l\341gskattar\355ki )0.5 (skal )0.5 (\341 )0.6 (hverju )0.5 (\341ri )0.6 (gera )0.5 (gr)18 (ein )0.6 (fyrir )0.5 (afkomu )0.5 (sl\355ks)-20 ( )]TJ
0.218 Tw 0 -1.375 Td
[(l\366ga\360ila \355 framtalsskilum s\355num. Hlutdeild eiganda \355 skat\
tskyldum)-20 ( )]TJ
0 Tw 0 -1.375 Td
[(hagna\360i skv)74 (. r)18 (eit 415 skal f\346ra \355 r)18 (eit 421 \341 ey\360ubla\360i RSK 4.25.)]TJ
/T1_1 1 Tf
0.02 Tw 0 -2.75 Td
(Samanbur\360ur)Tj
/T1_0 1 Tf
0 Tw [( \(skv)73.9 (. 2. mgr)92 (. 57. gr)92 (. a laga nr)92 (. 90/2003\))]TJ
0.087 Tw 0 -1.375 Td
[(\315 \376essum kafla ber a\360 gera gr)18 (ein fyrir annars vegar tekjuskatti sem)-20 ( )]TJ
0.053 Tw 0 -1.375 Td
[(gr)18 (eiddur var e\360a ver\360ur gr)18 (eiddur erlendis og hins vegar \376eim tekju)]TJ
0 Tc 0 Tw (-)Tj
-0.02 Tc 0 -1.375 Td
[(skatti sem \341 hef\360i veri\360 lag\360ur skv)74 (. \355slenskum l\366gum.)]TJ
/T1_1 1 Tf
0 -2.75 Td
(Eigi\360 f\351 til skiptingar \341 eigendur)Tj
/T1_0 1 Tf
0.141 Tw 0 -1.375 Td
[(F\346ra )0.6 (skal )0.5 (b\363kf\346rt )0.6 (eigi\360 )0.6 (f\351 )0.5 (samkv\346mt )0.6 (\341rsr)18 (eikningi )0.6 (\355 )0.5 (ISK )0.6 (\355 )0.5 (r)18 (eit )0.6 (416)-20 ( )]TJ
0.007 Tw 0 -1.375 Td
[(nema f\351lagi\360 s\351 skr\341\360 \355 kauph\366ll e\360a \341 skipul\
\366g\360um tilbo\360smarka\360i,)-20 ( )]TJ
-0.006 Tw 0 -1.375 Td
[(en \376\341 skal mi\360a vi\360 eigi\360 f\351 \341 skr\341\360u marka\360\
sver\360i eftir a\360 \376a\360 hefur)-20 ( )]TJ
0 Tw 0 -1.375 Td
[(veri\360 umr)18 (eikna\360 \355 ISK og skr\341 \376a\360 \355 r)18 (eit 417.)]TJ
/T1_1 1 Tf
0 Tc 12 0 0 12 256.5265 732.0677 Tm
(Lei\360beiningar )Tj
ET
endstream
endobj
14 0 obj
<>
endobj
12 0 obj
<>
endobj
15 0 obj
<>
endobj
23 0 obj
<>
endobj
24 0 obj
<>stream
H\݊@}L2\0V:"ou<,u?taM3<>x7'BL?t])I5||f=TIi'?b.l}>Շ٬vkzF{{&]b/^E3*~?&oyMnmj;pIkkFmCbܽ12VzSvdnڤY&8'\Kr d~%w&za)skYgF~S.YSO aAaF)!gِ7`G=%.
r?-§fFZ5r}p:dYGOφn
lгaAa0`Qa渻Ǩ#ev1C_'k')
endstream
endobj
25 0 obj
<>stream
HDUkPW`h Nk0ʀN! >@|DTKEcE(T%_Ug5Rd5irwڭ[uO{#Jq!cjı؊٩ŶGAm,prcq7U#J}ٯ/_ccBbcX %ln96Km:
:
myFc|A1}Șn+0Elcqavm~v