{"id":63433,"date":"2026-06-19T15:35:06","date_gmt":"2026-06-19T13:35:06","guid":{"rendered":"https:\/\/frontaliers-grandest.eu\/?page_id=63433"},"modified":"2026-07-16T14:37:27","modified_gmt":"2026-07-16T12:37:27","slug":"brutto-netto-rechner-frankreich-grenzgaenger","status":"publish","type":"page","link":"https:\/\/frontaliers-grandest.eu\/de\/brutto-netto-rechner-frankreich-grenzgaenger\/","title":{"rendered":"Brutto-Netto-Rechner Frankreich 2026: Gehalt f\u00fcr Grenzg\u00e4nger"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Sie wohnen in <strong>Deutschland<\/strong> und arbeiten f\u00fcr einen <strong>Arbeitgeber in Frankreich<\/strong>? Dann gelten f\u00fcr Ihr Nettogehalt andere Regeln als f\u00fcr Ihre Kolleginnen und Kollegen mit Wohnsitz in Frankreich. Dieser <strong>kostenlose Brutto-Netto-Rechner<\/strong> rechnet Ihr franz\u00f6sisches Bruttogehalt auf Basis der <strong>Werte 2026<\/strong> in ein Nettogehalt um.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da Sie in Frankreich arbeiten, sind Sie in der <strong>franz\u00f6sischen Sozialversicherung<\/strong> versichert. Als nicht in Frankreich steuerans\u00e4ssige Person zahlen Sie <strong>keine CSG\/CRDS<\/strong>; stattdessen wird ein Krankenversicherungsbeitrag von <strong>5,50 %<\/strong> (bzw. <strong>6,80 %<\/strong> im Lokalregime Elsass-Moselle) einbehalten. Bei der Einkommensteuer entscheidet Ihr Status: Mit <strong>Grenzg\u00e4ngerstatus<\/strong> (Art. 13 Abs. 5 des deutsch-franz\u00f6sischen Doppelbesteuerungsabkommens) versteuern Sie Ihr Gehalt in <strong>Deutschland<\/strong> \u2013 der franz\u00f6sische Arbeitgeber beh\u00e4lt dann keine Quellensteuer ein (Vordruck S 2-240). Ohne Status gilt die pauschale <strong>Quellensteuer f\u00fcr Nichtans\u00e4ssige<\/strong> (Art. 182 A CGI: 0 %, 12 % und 20 %).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Geben Sie unten Ihr Bruttogehalt ein und w\u00e4hlen Sie Ihren Steuerstatus: Der Rechner zeigt Ihre Sozialbeitr\u00e4ge, Ihr steuerpflichtiges Nettogehalt und \u2013 je nach Status \u2013 die gesch\u00e4tzte franz\u00f6sische Quellensteuer sowie Ihr Netto pro Monat und Jahr. Es handelt sich um eine <strong>unverbindliche Sch\u00e4tzung<\/strong>, die weder Ihre Gehaltsabrechnung noch eine pers\u00f6nliche Beratung ersetzt.<\/p>\n\n\n\n<!-- ================================================================\n  SIMULATEUR BRUT -> NET \u2014 SALARI\u00c9S R\u00c9SIDANT \u00c0 L'\u00c9TRANGER & TRAVAILLANT EN FRANCE\n  Frontaliers Grand Est \u2014 collection inverse (non-r\u00e9sidents)\n  \u00c0 COLLER tel quel dans un bloc \u00ab HTML personnalis\u00e9 \u00bb de WordPress.\n  (Le CSS est pr\u00e9fix\u00e9 #fge-sim-fr : aucun conflit avec le th\u00e8me.)\n  Couleur : violet\/pourpre (charte \u00ab France \u00bb Frontaliers Grand Est).\n================================================================= -->\n\n<!-- POLICES AUTO-H\u00c9BERG\u00c9ES (conformit\u00e9 RGPD : aucun appel \u00e0 Google Fonts).\n     D\u00e9posez les fichiers .woff2 dans \/wp-content\/uploads\/fonts\/ puis ajustez les URL ci-dessous.\n     T\u00e9l\u00e9chargement libre : Roboto Condensed 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eJW0swHptG7uiT6\/pXLNtRkb4Ma00y2kpOOpg8SKBDxnRgBcXHlvKU9wXsRXYFo4vvVw7LM7B5PLivASAHT6fXLO+NqLWmREJds1T+MuRlnJmd25ko5L+C7eanByqRBGWSKikj9es7y+oFjpykLfouy9ZII8u3MwELfkv3LBL40adn3UsM+LGra3IkcssbxB\/yV0LeeC01BdTWTmq\/KcUQ+\/IeAHC2jjAH5ZeW+J7pVsOxL1csFb4pb8uz1j2bV7JpnlD9awgqTH3Wc+lRfXn+dR1jNJADzHBadOsRaX7F3Cd\/FWJv1tllAZZd+6rFl79Nq17TKTXOR2e1GCP+QneyaZ+J+XJ1oAfC+ikvcByEdUop0ugr1wlZc4pGoDeL0lHeJsXmMAlnSkufPhR+j61khb3JIffO7A5O1bx2D7wk1q0S4clwyOG1y0KAK\/0lEHAJ\/93p5Dj8Cp2etavEv4Lt7i+JEyVQzj\/vNbAhN+LycLXsCtIn1SG0TvaEY+vCfhBTARUcnQyPBw4XTkX2eUyVt9RcYok4m0dUiGXvdCTgSixAE0ArjpVHigUnzcLMX8XPDIA7ffJgG0\/Hj3+Be27Z3UwDxsiuwdOacgKUrFEn\/321fQnrD+X9xM7Prg+auuYJTZrn7vEr4LF7hHlkkybslYT1gPvmuFXypWWs5G6POye+aRP9ufqvtpX+G7AP7iB7\/YTlHOIrn07vf5HQCA5kbNFxEqcgWBM5VSYToKkso6xcNCFDEAP6q02mIHD0d2u5KbiVsB3PL0iPHEobFcR1L1CaYzMn0nsT1Z4Gsa\/eraJu0QgP9vEnIHNxM7XSt3Cd+FiylZhwtOfrx7\/DCAr2y4vNnuqAswXshXJIJ5Wns5i6SPCJQrREG+emik9uWo+YXf+dUP3lVZM1jqjT9raTkYJhhpOBSkshDw0WNEeGYXbAFANtQwRFTC45YsnNpUoV+JGnab5mn8KdPCO7Yejm185bUh\/UiaWADYcc\/F0e\/9Xo5rL6jnEZV8l1G2I6I1mJqnMVOZDbnW7hK+CxcAgI9d3Gz\/61P7\/wnAR65e1\/FaQ8AvFy3tAGAeRg\/lmHjkuSH5ctT8Wy74PzHKeGWAWarr9nqPSADo1slLKxoC6ZpcluYKQgLljUeVgeuMsH06K9vDAQCYABB1BrcFteHQ0KAKABJdH6uXk9\/kgp\/XZ8hvP3cwtfZQjkl\/aOYMoPlUXr6ty88ua9bGAXzHLMWWVzjIlXNcwnfhotrLlwBw3Tt7wCh7uDOs\/vC6C+qIYqVtcCdqp1zWb1avmRu8PBuoFAgBwHx+llR96g+2H1H6DPlpLvgD+\/pGQ0C5mPZSXHtrW1vF1Y2217OU6ifwoiid84P5\/Ke9\/SretkcDXdvpsQD8W7OuxACwhZY8bG1rKw9WZmKMaWF76+HYN5\/dEV+zZ5KZM+2mBQBeyGNFrYSTIO1D3Ey0My386wC4U\/7Q9e5dwnfh4njS79aJ2CKlAuDB61r1\/otX1GqKleZTZH+y7+usHCFTCQ90fjKdIVYk+I\/HDhl9htywemXTlxhlsuanP10SeYdRJrZIqTDKxsM12va1YSJxBtMHcKO82SufystLW4MkRDEC4FvOvc0ZGVPtfXPBSSU3ENPCXTtG4t0vHBy6ZttI1vZ4PVplUGWqNRWN5Aw25uduWEm6dfJtRtkvmBaeBPBjRhnnj\/\/ENW6X8F24mBH2tQCvl5OjAH5+8+Vdsr6mRuElLqc85Tni2rnBwS31OO2f+fw0San6H48dsnsTxpe44H98\/buv5yPDw8yJEV+05MAFV64lxDZLsUsiKlne0dl2RsMPq8NAr14fQUQlJqPMmO+gQ8l9UwPfpns3sWsJsbngV+8YiX\/l0V3pi\/bn6jnY7MXmS8WSedc727SISp4aGR7+Y8ej38Uo2wsA2vvf71a1cgnfhYtZbJYQCeBt3Ew8EFHJZ26+ZMVkvZ0ivJAXhjdYjoCpyDZV8s1sUgNEqfyTeeiYTel\/PXUEL0fNr8Qt+dHWtjb0JgyvUwj9lKvNAih0htWnL20NssnhyXlJKRWvefprPp+v3H8+lefX9vhJiOJlAL9aCUGdS0rhgtNx8ysBACtGo2PL\/vSPPxPkgv\/G1sOxxzf\/\/Eg4ViSc+fxsavY09ZTKg24+lbdvvjCkdYbVQwA+297ekQQAKUFc3f7Mw21wF294cMFvfDlqfu\/bW\/Yw29OkGJpK7MkCauqqPmOpJ2x4miJN7gwIzANDUyGKNl8m8uzijuChtavqfue8iO\/JbUei9WhpzK5nsrKoSwEsqC4sF1xjlJlccL3PkAe+t6Wv3SlzyOYi\/IV48lOLwM79yHQWK2ql+bkbVpKISq5klL20WUq2gRA+y3VWrkf2HSRq9znyPXY8PqlEIvvGY7EPvDJibXr+QHTZqAgJfw1j1SRfkY8csufv7ArKu69ozAC4hVH2cy64yiizXKt1Cd+Fi4WQPLOtH5Jfah\/AcwDukeKFn\/YVLv3es3tLIrxMZzojs5I78xxP9A45TvfG6yFpR0127Op1XY\/0hPXUtx597WtHb7uwdI8UWOhCZ\/V1M8o4F\/zq3oTx2H89dSSQpBTM5y+HMfIZZiNsnhtinXtjqjVFwJlECf6Aan3+qga1J6yP9iaMK3rC+jAwdxgkF5wyyoRZiv0908JbexPGsmd39n9pR1KLlExwUhtkejEL5mEnyGj5VF6uafTLT17dJCMq+Sij7Lsu2b\/+UNwmcPFGRCXh2UYp6fJHXmW49YIv3NDt+xvgvEse2TUmueE5MYVBNdnPTaj0KKdiMlPTUujNfAY9NblP3npBB6S4q8+Q4IK3ABh1PPZ57dB1JAzhkP6zXPA\/u+2q9r\/49pY9yKVA\/CE\/LcggdNNZ8KwsRPNZJKnp1808AC+Bw5mpFGz4vdy8623LtJ6w1gvga93BnAXoc13nBQC8I8PDe5xC5\/qT++NfPHx0Yt2OpIYivJzWKmy6fFNF9lhRK8VtVzaZEZV8BwA3S7HzAOyvDCKuBbsevgsXp+r1XwfgN+5\/MXbLtpFsACjXcZ0uc5zUQ3ZQMgFSGywftmhzL4rKHefX0ItWNXw3opLPczNxGdPCOwEcxbEdp\/O9TgqAjgwPk9a2tu\/GLXn7nzzWL0omiD\/kR0HSqX4pija8KM5K+Exnx0s+zqBW5ER6UeRfvLlL6dbJQNySv9qsK1u54J5KVsrpGBoarGltazsXwPncTDzDtHAXgL\/bvDXavjueC8aKxAbzEKazqU1vlYXygqTwEVFpZ\/7Fm7tYt04SfYZ8R7dO1gE4xCjbVpnhuNbqEr4LF6dC9hqjzIoa9oURlXx\/89boimcPj9qydpmyWMIHpkgfomgLL4pyVYCzq9d1HLmsWXsQwJ8zytLlT0oCkIXo+dRZCL4QwGW9CeNLPz+Y7to5MIKcrBWkNjhV4PxkUo+hqdBNa+r6SyaERwO9tDWIWy6JIKKSR+OW\/KNmXembjWydIuv0jg136E58fArAp7cejn3ihYNDLftz9QDzcGd3MqneKFa9h4AX8lCstLjrQxfT9Uz+F4D\/A\/AUyonahOvZu4TvwsVSkr7iJOH6FIB7738x1rhtJCuYz0\/nu\/BZdAJHvEyeoPEXOQExi6JFEfTijiDWttF\/61nW+A0AIyiX56sbj8VKlmHQ9vaO1DwlHjjEfxuA+16Omq2vDqRqto1kZclEpRqVAEA9Xs+M10rMonQ+g2t7\/AoA+bGLm48C2BZNGPewGq0\/ohLDIV1ZPUj2jsZ8\/\/XzdOEbv9pjcsFp3JIXJTLmP+4+OPK2HYMpjIqQ8Hg9BACZac2jaoFWejSYd72zjXaG1RcjKvk3bia2aZ7GPterdwnfhYvTQfjVBHpB3JIff2Z7\/+9v2TNpifAydeEHLJ3gUQNAqVgSAMiaRj+5uJUVO7oaHuvWyQsALDsezwJ4eaCm4QiGKOk+R9oVsjOMx5ii3iQq11gl71TyBdUBWBe35O0DCetTrx0axkBKigQJ0Hwqb6Mqbl5qXhCzCI8GNAT8pDNElQs7Q+gMq9siKvk2gAeff46mr7xKoDrtMBec9R0kSjq9TeyhrcqHVzCvEonkAJzbmzA+ufvgyF2DKe4dTOakrdaC+fzkBMmoqj2orxaFxLjwaDD+\/JYub0Ql3xqPxe5ramy0AMTdlMcu4btwcbpJnzgEGgAQf3J\/3PPwCzFT1oXUk9r8ySJkZoro4SUbAOlZVsNaFW6uu6hpa7dOEgC+zijbWnVNKsohnPZ8Bqveou3p1snXALyvz5DtWYUOJsdK59jF451kxcuwIqIBAO\/WyR4Ae7iZ+Mex8cLe9hXteV6OJqrsH2Dbt23H5ZdfblWdMxi35HXD4xPXDKXSHxlI19YdGhoWtlory6E309pmmhzGdIbJ4Um7u1Wjn7thJY2o5PmtA7m737ay9qC7OOsSvgsXZ1Te+fYrUfaxi5tvBbDx5ai5+pHnhjBK\/dJbrrJ0cqKfD8oEKIqcCGIW6ZpGP+1uq0VnIDewzFvzleawrgF4klE2AgBmKbbKSSlgAihWJBYuOGGEgktBUI6ca3hyf7x4\/bmR5QA6AfQDuAiAFyfujqUAJgHs7B2NWT3LGt8HYB+AX+BYwXReNaNoBbA+bsmL+o\/E3zkUy75jMMU9g8kccrLWJLVBBQAVRbssa81C+E6qBvHOriC95ZJIIaKSexllfw0AR+OF5c1hPcsoy7iW6BK+CxdnFFHD7oqo5IMvR80\/\/sH2I\/VH0oR7vFUe7KkRfkVLF8Qs8gBJo4ZIdWVHW2FtI7SuFZFdEZX8fwAyAFoA\/OfI8LBe2XFaPSupSDvGeNSnRCKSUVZc4CCnA6gBMFmtmXPBNQC3Aji6YyT+KVupfd9rh4ZrBlISsSIRJRPc4\/VQlNcLMJdn7ywO83d2BdndVzQOAbiNm4lGpoXfA+DzAGqiCcNaHvFlXetzCd+FizPq6VekFC74H\/QZ8q+\/t6WPDCZz3FZrKZiHnBLpVxE\/0xl4IY+SCSE1L\/GiiFUBTjpCzKxV5WD7shojHIkciKjk3xyvfK\/jsfNqgvZv3Ei\/cO+9uOC1g0pgdID0JXK4\/tZbpk7Xf3gAXSs7cfHX\/8zKb9okqu51OYCA49XXAWiMW\/Lu\/iPxroxJliVTGbpjMFWbkYTkZK0NQErNywDQExapp93fVPgnL0nFSouPXXs+u6xZSwC4nFF22CzFznfCOH\/kSjku4btw8XqSvsYoM81S7Bymhf8cwLsf3pOo+cGrKQlASM1LvUySUrEET1Vl25KJ4\/6uRhHeqd+n4uSdSB4HEgCIWRQerew5N3ol2sM1qKXC7mivFzUidTAciWyNqOSpuCUPRlRSB2AngKTTNyVOEuPPBa8FoAHAeCwmmxob3x+35GcT8XhPQRCtP0XpRDRGR0oqYkVSfV9Cal4CgMxF9FP3y4kkZpG31vuVj1\/bhG6dvATg9xhlWyvt61qaS\/guXLzukHIjJWSTMEux88bGC\/nWtrYwgC+9HDVveXbnoHoox3jJBPwhP8sVxPEkPg2V+HypzUn4x11Chby9KEqSKVHmNVBfU4OAHkA4QFFLhairYRTAgQwJfD8UoEpQIaKuTlX7Dw88dfjVV0cBqI737rtu3ZpL06HOX08n0yvSnPJ0KoVElodUpNXxFEWmvEwh03a99Hs5wDy0yIms9Pkpfb6K7KsHserPFDnhxCzKD1y8TLlypWc8opL7ownjL5dHfLmqVBEEC9yA5sIlfBcuzgj+4TP\/wD79D5\/+EwAf27w12vnKYBYjhmr5vVwB85wYcz4DMc66A3aeEpAT3llZGaVG1pC1YZ02BPwIobze2dhYg1gsg4yTqNPOlvd5hRqWI2fkpnvuACA9GjCrVDXXxjNn0KJeBTKdlQD4mka\/cu0F9bisWfslgD910kIocDdTuYTvwsVZLO1U0htTbibCEym+uqmxUY1bcvVAwvrC4NBk55bdw1yE6inz+UmuII6PVJlOjks4CakiYlEqHl\/JRWremdIyC2IWWYCkia3WVvdnMp\/BxvHcj\/fmKwu05UVZ6dGAGy5YRipefZ8h\/7bHqySdxWHTrVLlEr4LF28IDA0Nelrb2tr3Pbx74IIN60wu+GUAvvTk\/vitT+86gv4E5XpTE6smwqlduFWefWkG5Xo23X++RDz1lrMIXCUJnUDs088vNe\/cM4\/jo4vgZfK4Xbu+wqS49Nx6dsGqtuJlzdoAgN9hlD3nyDbM3UzlEr4LF29Yr38HJ+xSlVpccD+A98Ut+Z0dg0X9kV1jyBdZWQMvSznEIcU5j7so0l8Mqsh7Jl3+ZN9zUkVIjwaUTEgAtLXeLz9+bRPp1smrAH47mjCGlkd8Y5Uc+W6KBJfwXbh4w8MpCCIASC74uwF8uTdhnLf7UDKyo\/8oMpLInKzlUvOyqY1bMyRbOx2EP30x9QQZZnGDhKykiPBowKWtQdoRIoWLVjUYEZV8F8DfMMoGnEGxkvxMVlJBm6VYLdPCDEDSlXZcwnfh4o3o7U9FmmyUG+k98p4GAF+LW\/K25w+X1L7htK8\/lRfphCFrG2unqkJhemKxeUo2x05cOmHQOOmAMW0ReSEzAfCSLJkQAGRrvV\/pDFFx8WVNxTYhJiIq+SCA1vFY7Gji+ehra25fa2Na5E1VgrovA4gyyv7LTaPgEr4LF29cb3+zZLfdLsAo40NDg77WtrYrAYR7E8avplPp9z3TL9CfyluODEIcL1lhPj+qUwcvhOzn\/Z1FePTOdQrOGRjjorXer17TwdDR1XA4RPGvEZUcBrCVUTba2ys8TsI3+2SFXdzqVS7hu3DxZvP4j6tba5ZiPqaFvwngxt6E0To0yXFkIoehRAYHB7OWSXUZjIQIyikKpiJrKlkt5+2FL5DkS+bx+wKcWQcHIM1ECorPh856m61qCdA1y+vRGVZHIip5GMC\/MsoObN26VQ0Gg2x1z2qrotHPVcWrOtmbayku4btw8WaSedQ+Q5KadHw5gNUASk2NjRcBaOkdjQ1Cr\/3k0CRfP5bJ4GAMmCjySow9PUGiOYkcU9nZO1PkzckGjWqNn5hFAQCt9X56TiPQ1lSHoELQGVZzEZUkANwHYNfI8HBc1XX7wP7m+JVXicu5mYg5uevnVZx9vmUdXbiE78LFG5X8fdxMeDRP4+S091sBXBe3ZDCRMS8oFDPvSWTRtnMwiQyniBVJhcSnNlo5Hvlx\/Y+YxSlyryb7Ezqt838ja0gA0IM69WggqwIcHfU1aG+gqA3VPhSu0V6LqCQC4JcA9gAoMsr6AWA0OhZsamxUGWWTxng0oEQiFqPMcJ+yS\/guXLg4nuAVh7jlIw9TsmED4Y7k08q0cB2AMZRTEH8nJVCfTFrWkYmsRhSfks2np45zMAZQnkNCKuCWinpITIJM\/ZxSelQLYVIOfRcsgIYahnoPR9Bfi1CAoq7FI4O2MEIUZkQl\/4FyWuTXGGX\/ITdupKQqwdpmKdltUhA3lt4lfBcuXMxD4qnKLU8qoYoAFEaoHTX5BQBKzbpykAveBWAFgBiA3wfQDGBX3JIiJaDznPlOAE0Zi\/AaVZKMNXN3rFElWECTABAqi0QvRVRyEMAqAAmU8+U\/AqAbwLXcTOz7UeIXj7267INiEyCdPPvlwWOGaBpXnnHhwoWLBQ4EABA17NqoYddOf1+IvohZinXP8D3GBafOz\/m8psjbGI+umn4NXPBGZwbiwoXr4btwcQbIn1b1L4qy\/CMYoXLb8Li3ramBJOJxFAQR\/tykBABKe4B2IbIKlQAgdmzD0GWXidukwJM\/e5KsWLGCZrNZecmll\/CR4WFWbGwlPV7F5IKzHZzQ9UxyzGOx1YULFy5cnAqkJJulZFukVCopCE6XQ1U1mGDauU74vwsX0+FO\/Vy4OAWiv2fjRnIfIXJDOe69QrrrAIwASAPoqnw6bsk6ANejXJWK41iRE0RUogB4DEAc5aImeQAqNxMAUGJauB3lNAZ7K5r7THlt3B2vLk4GV9Jx4WL+3jUBQO7+0zHc+OfLyQZCqkn+EgD1AM6PW\/L3hscnzGjMzKperTWZymAyb1YcrBDzh0F5FoIFAQB0bBzB5RFA5NOgfqOjvZ4pdjrXKEuHW9vamgH8A4BxAOtGhoe\/3t7eUarEy8OVcVy4hO\/CxZKTPf3n3\/1n8rv\/9LvVJB8aj8XqkjY+UxDkc4kscChqs8FYbup7WZ5FVb56lEwIJ36ehNRjPJ2yiKwN6wwASKYE5jWQtutxbRdHUPUX166qezlco\/1TvZx8nmnhyeqwSrcYiQuX8F24WAKPvs+Qav\/hAfLe87sN572W3tFY89BopoP6a798+OjEpRmLoX8kjUlDEZ66mkq\/mqo8VV1ohJjFWfuc1LzVnrokZhFG1kBIlTQU0HBxRxC1wcJYXX3rw5c1a0kAO+x4\/Fm9qTlduV7X23fhEr4LFwsne2XTvZvwod\/8VO15rS0JLviy3tHY76eLuHLnQGIVgPodSQ3phCEBiMpu10pem9kqZZWKC0t+5qRTkCUT0imByFYFONZ11KGtVmZ6ljU+CODl3oTxw\/MivnEuuAbAZpQJt86sC5fwXbg4OdGzvoOE9fRQkwvuA3DVT7cfakul03ckpe9dAwkFqZwpUxax9KDOPBooUCb6ad56xaNfkuuqOp4oJTMcAOp1m167to1ds74JEZU8AOBjjDKjUli8eqbiev4uXMJ34aKKFAHQqmyR1289HPvDnQOJ1alUrjVlUdKfoCZRdKKFQxQAWyoyXwjhVwaRSpK1UjJjN9RLfnVnrbZufdf\/dOvk\/ztwePzgmu5lKS543cjwcKC9vePIPffcQ++77z7X03cJ34WLtzTJY2R4uEnVdbKsuWWMC37l1sOx24di2Y\/sTsjQkXR5oyzKETFsenKzM4HqLJnVM4nKIGAmUrKO5clFnQFcva5roiesZ+14\/O1k2\/ZJ9t73\/CY3Ez\/WPI390z1\/Fy7hu3DxliH77du2K5dffrnl\/N0Vt+R7ntne\/1eDKe47lGMombCl5qVOPyHVRD9TGuMzQfjTSb9C\/MQsSm+pJIko0Nve0YGLVjX8MKKSRw70HnhyVVdDRtX\/uUDIJtfDdwnfhYu3Dsk7yc6Yo2kLLnigdzT2\/qHRzMZX46Jn++G89NTVVFeympFkzySmyzlVJD818FRp\/LKUzMgbLqqhN1\/exSMq+Z2vP7ztf7pxuXnb7UK6C7gu4btw8VYh+rq4JfUXJn6Q+EDLB1YAWPXT7YfuTlvktmcH0piYJLanrkaZycNeCOHPVsSkmrBP5snP9t2Zvj\/bubLxFO+pK5I\/uH09jajk78+76Fe+2Lt7m+1E8XBX2nEJ34WLNyXZO3Yux2Ox2kyqye4+R5Z6R2P\/0B+1PvX8gSj6E9T01NUoHg30dHvys1Wtmualz\/m9ua5Tal4Y4+O8KyzIx959fq4nrP\/9yPDwN9vbOyZdq3AJ34WLNzXu2LyZPbRhA+eCt289HPunZ3YO3TCYBElyv9SDurqU55rDm+dG1pB6UAfKtW+lkTWE4vMBAKhXY3DWC6Z77wslfY8GpMYzsl637U\/cdCG7rFl7gpuJ\/2ZaeJxR9pxhPMZ0\/RbX03cJ34WLN4d3v2Mk7vUbQl+9sinTmzDu3rJt7++l8r7Vg0IVDmEueXZJh\/ClmUgBgJR2uXIgUXRS31ZP6iiQFAAv5MF8fjT7W2AUx0B5DhNjSUwaCieKTvSgXjnWcdc4nyghj3as1q2ZSKGO5blD+ru5mbhf8zT+ExdccStfvbXgZst08aYh96rqU7iP3EcYqOStkSKA3+4djX3hJ68ONe7P1bN0wuB6EFRqXuJFcd4e81w8D0CWkhkJZAhRdFob1tGzrIa0hwMAwNtCDIqdfmL3OD+0Znl9a11d040ADmcVvIgxxi2jRse5Nb+eEgHtyEQOiZxAf5YjHUsLAFILh8hiBigtHMLkuEG+vWWPqLnhvGU94fCle+OFFYyyI5VQTXdzluvhu3DxRh8EFACbntwf\/9LTu46w\/gStROBQADCyBvSgPvVzoahILpm0wQGgMVJOe9DVFsaKhmCuM6yaAPZGVPJTAI0oZ7z8O0ZZ0RmYwgByjLJS1TW\/C8DNANrjlvQNJKwVE6Pxc\/aM53Eox5BOGDYA6qRymHWQOkEO8nqQjqXRWVvEH9y+XkZU8oXxWOxbTY2NBUaZ5VqLS\/guXLxRiJ0CqGeUTXDBL+VmQmNaeDJuyd957sDkZ77\/3GtSBDskY0tTHMTj9aBULCGTTHMNhK9a2aKtb1OxoiF4pDOsHo2o5AUAzwOYYJS9AABDQ4NtrW1tBUZZYmhoUP3PFe18EyECKK8v3HHHHQCA6pTLzr0xAI8D6Hg5aoYGhyYbXxnMioF4ThBFp3pQn\/c9OQu54pKVfvrxd3UfiKjkZwDquJn4EtPCRQB5RpnpWpRL+C5cnLUSzoHeA+rqntWt9xE6+CdG\/D1MC1+x9XDs3KEJcevD28ZsT10NWwpbr9rZygHIdSvr2aXn1pG1TdpARCX\/AmCLHY8f1Juas9WE\/Ryh5FpC7JnuAQCqpRSH4AkA+Ryh5DlAbJgoNvWEdT\/KBdG\/1Jsw3rH74Ijv2YE0n5gkxFNXsyDSNxMp+a4LG3J3X9H4j9xMdAO4n2nhGIABRlnGtS6X8F24OGshRJ8m0RVmlI1xwbtfjpr\/uuUXr75zKJ4Fb2hXTzXUsrLJqZTMyHrdFpeeW88uWNWGzrCajqjk+wCe\/\/Yr0e9+8tLlxc1SstukoACwgxOsZ9KubPZCuVjJvDY+VRUrr8p2KcnQ0NAFrW1trQDuejlq3vzszkG2\/XAeTlrmeTeZRwO97aKWZ2\/o9n1qZHh4VNV13tTYWHQ3ZrmE78LFWefZRw07lBJAF5n0A6gfGy8MtLa1rXhyf\/z\/ntqdWjsQz4lQUw1dCrI3EylI2xCXrPTTD17bjW6dJAD8J4Dv9o7GhnqWNb4bwE8AFFEuRMKX+J4ZAMTNCS2iNXh++\/5tuT+9sTnU2ta2Mm7Jzz93YPKOzc8e4UTRqRYOkflE8RhZg69bWc9uu7LpF906uYNRFt0sJZsuKblwCd+Fi9ed8EejY\/6mxkYyHovVNTU23gKg7l+f2v\/egYRy+WDSMp3Y+lOybyNrCGkbOKcjSG6+ZAXpDKt2RCX\/D8A37qu7b\/+m9KZKzvngmZRCuOA6o6xSkOVcAK+9HDXJI88NUWegIyVz7nsvJTPGe69o0d+3tumfGtWBL0h0mTNITCfITi5cwnfh4oySPgDv9m3bccmll3TFLfmHjzzX+5FdAzkkud\/Wg\/ophxuXkhneFRbsmkvOxQ3dvhKAHwL4a0bZNucaKABQwiQhkK9TG9C7v\/A4uf8b730PgGW9CeMPnt3Z372lt8QdXX8+pG9+4fbztMuatXsB\/BncGrku4btwcZaQPOOP\/0Rq738\/H42OXdjU2FiKW\/KTz+wY\/+IPt\/cKkzVCD+q0OsyScwa2AIXFyBqQtoHrL16OWy6JpCMqeRbA\/zHKHjybPF7nOloBjHEzcalMC0WJREJxS\/7Ffz3Vd84rQ7aiB3UyWx\/3lkooejzIpA3rV7rr1duubHq6Wyc3AFDi5oQS0RoKjDJplmLLAaQ1T2POtcI3PqjbBC7eIGCMMpu99z30h9uP+JoaGw9EE8adjzzX+5sPbxvjJNRGKmRfIe7yl\/iMpD4dUvPCyBq8s7Zo331da\/zuKxq\/HlHJr9\/9p2O3M8oe5ILTSpbNs8gDNgHIsfHCTlJLD\/1\/\/\/e9JyMqecfNl7X\/1dWr62gpmeEz5e4xsgZSVnkcqKnVlR0HxuSzO+LrALx\/PBbrBtBQ4QamhT\/LtPDq6sHOhevhu3BxWiAliJAcTqTL28djsXxTY2Njb8K4asu2vZ\/bPcz9Se4XlXh0b6k0RWYzoXqDVfVMoJTM8PWrW8gnr26iEZX8nFF2pUNybAcntBJtc5bPgiijVHIhauOWfOi\/nup7l5Pumcw22Dkbz2RtWCdfvLlrrFsn\/7bp3k1\/tvHejXDq4q5FOVwz61qj6+G7cHFaZQshOXXI\/mEA\/9PU2NgYt+SHdx9K\/vGLhzPeJPcLVO2cnY9kY2QNSM0LLRxCKZmRvsKk+K1b1rA\/ur65FFHJ9+OW\/MIWKRUuuA5AXqpS62wk+8o6AhecSLmRbrp3E7gQ9MDhcTWikg\/ffFn7i+d0BJFJG\/Zs7eMMeiQ1nrF37hpvAXDTxns34j5SpgZG2W6X7F0P34WLM0VokpuJ5QDuZVp488tR87wdew5\/bddAThR89Xq10zIfwq94tVLzIjseFasjQXrXLavQrZOvAvjvn\/YVJt67Oph6g7aXwiizzVLsowDqmRaO9xny\/\/3J\/buEk4yNTCf76slUHcvL37t1baInrN\/MKHvJSU0BlENN3fh818N34eL0wfGqyaH+iRjTwv\/emzB6duw5\/Je7BnJ6hewrHvtCyN7IGjDGx+0be7z0C7euSnfr5O9ejpp\/xSg79N7VwVTFc36jOnBMC6eZFm4bj8V+3K2Tx+++rrWo8Rj3aLMPinpQJ0nux7M7+yMAvrl3ZKwD5UIptkv2rofvwsUZ8fAdOef8uCW\/\/chzveu39JZAFF3qQZ2chLxmfL+SGsEYHxd3X9dKrz83EgPw5fFY7EhTY+MggMMA6Bu9GhQXXHuOUDEByNuk8EYTxl2P7ez\/+pbekkIU\/bhwzcoAqPh8sAsFWcfy4g8+egnr1slXGWVf4YJ\/CsBPGWX9rkW6Hr4LF6eLtMgjvUWFC942Hot94pHnei\/85YFxThQdAMh8Pfpq6cJMpGCMj9t3X9eK68+NbItb8lfHY7HvNzU2psdjsYlKnds3cps5vzZcJUXtbVKAUZZrDuvDt13Vo3f6TUi7XHyl8qosXDPGoQd1EjWYeLVvEgDOf23zTg+Ai7mZCE07vgvXw3fhYuk8ewDSjsd9SiTyNw8+\/cpdP+rNEhJqI0bWWJDNVrx9I2ugjuX57926lvWEdcQtub5ZV3a+BdqRRBNGTXNY\/\/2f7uv\/g8eeG\/RMkuYpPb+UzMBTVzNF\/Jm0IRojOr54c9dQt07u6jtIXujpoQYAdzOW6+G7cLHUkFMbm5Khhk9vfvHwx589mBaGrJ23gxJSj+emTDIta8O6+M1PXMZ6wvqzcUvePUzpnm2WUO+55x7qxNi\/6ZwfR3tXmsO6B8D\/W9\/d+ZPOjlZSIW8ja8CZMU15+zW1OkmNZ+Rg\/0QngK6eHlqq5PJx4Xr4LlwstVdaqcB0y9bDsQf+6Yl9zGSNU3nfFyLlaOEQsvGUXB1Wcdctq0i3Th7eMRL\/\/KUrmoffKjlinPsMxC0pIypZ9nLUfPZbP+5rSVlETHf4qvYkiEtW+u2Pv6s7GlHJ7YyybZXn4lqo6+G7cHHKpMQFp0888YTCH\/8J4YJ\/7sn98W9++2d7dJM1Ei0cWhDZKz4f9KCO7HhUrg6r+MKtq0S3Tn73QO+BD69vjRyteKxvhZwxzs7gbEQlRUbZwcuate9esiYiKlr+dLIHAE9dDd1+OE9SAisAXOBq928euDVtXZwVpOTIDIILvq53NPalp3cNtyR4HScKmFMMfP7HYxylZEae31EjPnfDSkRU8jlG2T9Xwi3fip7qgd4DjAsuAGy\/en2EPvnKUVE9gFb\/rgd1mFTH7oGSDK30pJp1RW7e7Er4rofvwsWpyw0wS7FWIfpWccFbtx6OffqxF4Za+hOUO5WqEFLl1GsuVLTozkiAf\/X9q1hEJV9zyF5hlMq3akz5Aw88YN\/9p2OEm4m6bp3su2Slnxt2CXpQn61R6cuvjiCRMW\/ngoc2bIBwPX3Xw3fh4pScewA2gMtss\/ZX+rJGyzM7hz68fZhazKsrmbRh6hRKyiLzIRoBgGSSabk6ErS\/cOsqHcC2Ox9+5F5HwuEAecu6qRvv3SgBgJuJxwHsvXpdx3Ov9b8gjKznBKfPWbxlQ0cGLRZY9asAXgXIXz5CpNOOLlwP34WLBeI5J1\/LJKnvZVr4ut2Hkh8eSPtQ396sAkBLe73mLNYKlCWf2V6obaxlAOialcvYF25dpUdUMh635CcfuP02ATfHe0XLl5qncQjArsuatW1vX91E8tkc18KhGb+TQxDP7ohzAN2utboevgsXp4TYgw9KAIioxIhb8n9XLWcH2hvbfcSrtQKRc7O2\/FFQqb+yRpXNGYvM5d3vBSKBujo1H1HJoT5D\/kWPV3nN2a3rpgZwwAVX7iM0d48UG9d1hh\/55YFx3UykBMoRe5VGlkbWgOIP8IGUUHoTRgoA8JDbfi7hu3CxSHzoQ\/vlnXcC3EyYxnhh8\/q2tn9GWebRAJwDYDmAvwOQOclslKAsC40DUAFYOzgpXuplRZfsZ+b8e8pF1n9a68XXL+hatmn74bwVaqpRU+MZUa\/bFACR1AcAHgAoFDNtXHC6yZGFXqeBirzVZmnVayZLde9k2gmobf2Q6Pot\/HRd\/JvtoZ2qIS62XarPW9lRuRTRJ0vVsRZyX9M+W5FwMBodW7Z716uxG2+80V7E+V83sj+d5LQU\/agSUx817LcBeCyRMcMZiyTq6tQIykVV8gBoMmkNyqKZa69RdzaH9c8zyiyX4E\/puRGnxsCi7636OItpJ2IYj7HTQfBny8OrCsUTp+HYlU1CFIAPQPE5QsnKI0Mkny+QfTbDGuX4ps1398j1TE6FIVa3yzZLqOuZlIyyeRHc0NCg2trWRisFredhKNTxgs252mO6Yc2jjSv3QVGuTmWeihFXSK3yv3kcRjqfe130+koJRue67fm02ZkakCr9jwuuopwBUzipjxUANwNYDeB7AH4DwB4A+5223FFN8lJupELeU\/E4xeno19MHNGfBncTNCW9Ea8i9WQYBLrgGQOzghOR+QWRT037q9\/tksbiCZFdCLk+MK5LVKqxG4zxjkmxAs7t1Yjv2vWi7IQDQW7Q1b2xEtra1rQPgGxkefrnY2Gp36wQHeg+c8s3RznMQoqgTyXhxWXNLxiE27OAEQ\/v7yHRSXOw5xMBBrO5ZLQHgPkL5PVLQ+ZLnQo2yz5Bqj1cxh4YGazd987XcV\/\/wkkYApWXNLcmFHGvfvn21sqaO9CxrzMQt2RRRic0oi5+sM41Gx3yWYVitbW0BR\/7oAqD1GfLF6c9sdc9qOTI8TKLRcXn55ZdbZinWLtMioTc152YhhSYACQDNAFYf6D3wy3x3D\/f39ZJK21bjQO8BcumDD9qZjfcQRqmoRMIY49FOUkvzTAsn+gzJxMDBWdugctwDvQfIDPYpZzrvTNexume1PNB7gPj9PuTzhcpxefVAMjI8rLS2tQEARoaHST5fODW7oz3oPkeCUWZywesBBOLmRPp5vTG3gRA+06DLKOMPPPAAu+gDtzMAU3bbZ0gyvZ2c40sAss+QSogk2gGYEa3hyHSH4WTYKCW9R4qVcXMiGtEaipX7b2\/vsADgnnvuoffdd59wmJ2AAI\/vOaR1KStlZ10snJDSXNbckqh2dh7a\/BDu2HAHneG5LRiV++\/xKiYAREvjdSIljGXNLQWHL97GKHvugQceYGvXrmXV\/X0pzl9lh6Qyw3yEUHmbFOJUZ\/CMMilEn0eia9mB3gOjfr+vCUC+vb1jYo7vfhzAOgDpkeHhf2tv7xj57lN7\/Be11zfQ1sZoF5nUAXRpnsZd8x58zVKsp+oEb+OC33aaRrSL946M1WyW8kzl5SAOObZwwVs3S8mcUXXRD855sTs2b2bOey1c8Ju54OdzwVdxwd8XNeyLo4b9wahh\/1HUsH8vatifd16\/xwX\/kvP5VVzwRi74Gi4427p1qwoAR+MFPxfcM5OGVz1bGY2OtXLBf9MsxZY579\/JBf\/Lue4hatirueB15o9+pMzmWXHBl3HBu0ajYwGzFLtiPm1jjEf9znfbnXv8Ey74h8xSrPGtorfu27fPEzXsABf84qPxwrKT5edx8vcsiqTMUuwWLviGSnGS2Y4jnZxEzmfWDQ0N1pil2Ln79u3zLOKcv84FP4cLXufYbYP5ox+x6nMsFYzxaA0X\/KahocFa59zXmaXY1dHSeA0X3Otk8DxjcHiDbd4s2WYp2UYp6Wz9cwa+YM7P2tHo2Bou+AcdzriRC36Z8\/M9UcO+PGrYnzkaL9x2NF743NF44fNH44Xfjxr233PBP88F\/zQX\/HYu+Eou+Lu44B8DgH9\/eJcvWho\/jwuulu1h7udBuOAPAPiR8\/d6APVxS4qISo4jzlOAABAGMNE7Gvvyea0tcS74dQDujFvyNQCeiErOi1vSqkyJF4qISqQzPR0B8BTKscKvOVPVIoBxRtnYdAniFHQ0H4D3xi35kf4j8W4AdiJtKdlUxpcUoADqVI8WsErHqxr1fg2TeTNT79eispDKhmprU6G6mr1dKyK\/iKhkN6PsAAB84o9H6H\/++XIJcnzceEUGMEux9QB+jWnhJwF80rnHl+KWvAyAdJ5d9XPjcUvWRFSyDsC\/f\/uV6D9\/7OJmhVGWmcmjHo2OhZoaGz8O4AMA\/hdAH8oLeKLqcwJAHYCrAFwK4IdxS74QUcmnAbQD2OxIA7cAIHFLSgCkyq5OC+KWBAARUQkFsBfAtwFMMspEtDR+eURruN6ZwVzs3AflZgJMC5+Kfaso54z\/Xy741dxMJDRP42tVs6bKzwYAywAMo7wYPQZgFYCfO5LgGpQXoCuNxB277gfwIoAmAH8I4MmR4eGvtjT5DM3TWJhDxqmz4\/E2JRJZCeDLznF+XLVWMiWFVf1ElTwnnL761Xo52Q1gNdPCA87\/bnXuvRS35CmHeDvPLOO8mgBMAMhyM\/FzpoWPAngfgJ0ALnGe3xMALoeTK6ja5hdpZ9y5n5877TRZzRuLleOM8ahXiUQ8KIe3dm89HPsCAN9QLBvJcsAqmQUAyzMWK9So3Ffto6VkXS+1M2q7zjvqWxpyNZpkADJdKyIHIyrZAuBJRtngfOVz8q1tRzOF+KgKAIbkHp2UOZcq3tkt3C7OPL2d5TtFK4eaYD3Obwl+K2Ql\/2HX0dxDSek7p2jlbACKVw0sSWcXdhFU8aYByKKVmzy\/o6NW5NOjkebaybamhm0RlWwD8DijLLcQz\/755yi7+hrCRXlEv2br4diHMybZ8MreQd8Rk0HkyzP3SUMBUXRI2wAA26wace2iDa\/il9RLFOBYRsdQQENn2M7X+7Xs2vbgD3qWNT7GKPsJALKvb7R2Tfey1AydODgei\/3aT4bFFwvx0ZWG5ACQBFBnoRYBMsvtJYfQ0LHWvOaSrr+IqOTrjpY\/ZRwPPPAAu2PDHaJ3NPbl3UPZ+46mJhkAUyesYMjjq0B51YAUdlEF4DMkh1cNiPXnr\/zZZc3axx98+pVNCYvcaUguAdTqhMGQHBXbOhPIyQACJCdXrgh9\/73nd38QAF7oG\/ubPWPZz2eyk5ZXDajT7OZUbS9z7aXnfaU7mHuaaWHJKNsnAUKAKcJ3BtL6keHhb\/5gb\/z9lT5TtHJcJ4zNdg1Of0sD0AzJvctD9ZMbrlj5OwAevo9QuYkQMdsaEwByoPfAJS\/max8qxEdbnWcyY43aWZ6PAOC59tLzXu0J678NINU7Gvvz3UPZ9\/UfnawNhQLz7ptz8YTDFRJAwqsGGopWDmsidbH1F668h2fM79qF2Ia948ZnDk9k1lLFS4VdLAHwnOqzq77GhtryxCKge1LMY+RDemCya0Vka0Ql\/+QMcpOMsjEuOOFmwqPqjSVCjg2SlWdtlmKdANo0T+PzXPDf2no49vFX+kYihuT14ykaSuUEiJ1FgtdVDzbHbWwjis5qwzpIpoRk0US9bjucQVEfCqKjvqbU3kD3X76ycSMAO27JZ5t15aTRaUoyNhzcuicjhbeemGCiDSMyRWpgyNl3JZoOgSle5bifPm9pxkGlUJTC582oV17adVtNGnU7d+bq+hMlCSiOp1gSM3gXi1FxKFAq59FV\/KEXD48AQLihPoPuusGrzu\/o4G2NNXu44D8E8PeOJyGOj26RpKJD9\/YKnVFqcMGbhODf\/On2QytHjhTX7Bod0OJFvxTeekEUHYajfIKC6OUHBQBMByr\/g+IHtIAP+VxBAJDj5bTuZLyYxYE4fBpK\/h2Dqd9c35H9xAuH05+7vDPwIDcTyif+eITe\/9UW0E33gVAmtllCZZRm98YLhWRs98qnd2VNJRhiGkhdE4btYTCiKx4p7WOpb6VdPlkTGOzUkLb2nNZ7I2H9CQAvT8+CyCiTQ0ODHT9\/ZS8bKDYXFX\/Aq1NoxjTz0UQJTjvxQlFyn7ekrVyeXoHmyK+RwPIPPLttrMakfqkJg5efqzJ1Pacb0jaISW2hCaJeclHrNVzwdwDo\/Wlf4eKtY1lMjlAwr+SiKEG9RBrCA53KxZzHsW9LLOsI11wf0P6IaeFXALzABWfEadcqLz8FIPXE3uiFrw2kZILXcRNFaFBYVT84YcZVtmvUAkAhmy197KauegBXM8oePJlX9+TPniQ33nijPRodqyns\/GXD8yM1dslbBw2kxoSEBoLKz5MSoSX4HddplwP4AqPsw9uOREM7BlO1e0ZkyectKfPru9XnKJ3kcwoD0EAUyfNZyQPvqGlcD9y8POL7Ny449ufiFz3+5JGSv86jSpvoZYIsLdFCLiFN2CvH0aYBmcZ63UYokOxsOjh0cV1j28d+pYWynmWNo1zwjQ9tfui7d2y449csIxYDGn\/4xBNPKNe\/+3oOgG6WEjDiOtPC5z3+8oHbN794+DPPDqTJxCRxJmzgACVAXXWfqMymqh0rkU4YEiAgik6ili4BkGQa6E\/k5fbDeb1et9e90jfy8LWXnkd6wvqTUcP+OKMsNlt2U6WusQ2qrxcm06UO0GGxCjo9uY6j2QY0b9lBqv45W4dW\/DpCzbVIJq3Hayier9H8NxJFVKyAYml3\/Mop5lZ0AkAmMsDEpCG37tlNO1pDF956zQUXdobVlohKvs4oO3R8hzk20PX0UIMLznoTxm\/tPjhy25Y9SUwaCoA2AS+IUy4O+kmuvvp\/dqEAnYI4RFHdESRRdNmbhOxPZJTOiPjnlL38Ezd0h\/\/wP\/+CbfnPvzj26cTTP5MAECjENABCCYYYqIcSChnDqqknMP1ZEEVHOngeJo8MmcOxjNYTjtzMKNuKmbfKG\/7wcqkkvUpNrS5LyQx0Z+YyRRRUr9wbU\/w6PLU6MiRQAPAERP7mUFNNY77IbLsAdTpJzmQnx7fJ8dd9ErKd9Tt+n4\/aZbEjByACwHdkIicAgKqUAGDUSzDX8zspPTiDveLXaTph2IP9E43d50YiDsHTSttWtN6hocGa1rY29cn98axUgoQQnenHuho5WT+QtiGJokultlmNx80MAMUsxbo0PTLAyJwpI2zUtZsy7dEhIAmFrLTqXEOwIYCmGsmGKR2NQG7ngn9t6+FYS0YSqfgDGqGnZbe+1IM6y2dzlWi2Xuf92jSngBIgis\/H7ALkYmXg2TBut4Eo5fxCSa7LyYSB3gSBdnjM9zRJ46b12c4NV6z8zh0b7ujnj\/\/k2+y972kFgOvffX1lcbfyzOs3v3j4L57ZdSSUE1QaslY4fYac5JrJyf7WKSqlKCv9Qk4akFv2C+35134hPvn+te+9\/tzIfw8NDf4Goyw2owpTdWAyX+Mnij7jay4MDk0eADCi+Ki3SjNcrBd33GtaI1U6z9SAQhSdyWAL6U9Q\/rf\/83P+0NM7Pxq35N1c8Oaq6VjN0XghxAUno9ExLxf84q2HY1\/bsm3vVx79xaCYNBRuUh3T64JWX898iWJauxEAxB\/wUbWmDgcSlvXIrrGLN2+Nbo4a9gazFOs0S7FzuODsaPgCAgAx4okCMLWy93fStqw8G84ZlGBI2TmYRNySl3DBg6PRsRWzGB4BACNrEGfgJETRia54yj8pTgiXDDBJAYzIojkJgORzhRPIeTY7WahNzfb5iqRmFwqV82oAAgCuBXBBajxTeX5LAudIUtqGksxwA4BqlmKBaW1DGWWypcnXBuAdNZoU87Xx6d6+P+Bj2VJ2iJuJ5UwL94AQOVfR9aR9rK8710vm+9JE+RrsuHGEm4k+AB+q9WKVyHOiU9D52vxsfXe2GVpV9k4CoBIaKhiSAECc50vm035znW+G9p7iEKLoVFc8lCg6TNaIR38xaP\/VTw7yuCW\/xN77Hj+jbKgioRjj0QYueFPUsC99cMv+727ZMxlK8DphskYQRac6xZy8Mdc12oXC8VMSRSfM64Xw1tNv\/Wi3\/eT++I2tbW3f4YJ3OnZ43OIyTcaG4VQTwmIe3nygCUOCl7DqkpbLAYQTGVJwDHBpdo8tQCpwiJ9t2S\/pQML6QwB\/yiiTTvQQaw7rCqNMNjU2euKW\/Ns9Y9kvPv9a0pLBFkIUnVWoYiYP+mTXMb1tqx905Xt2oVCZBaixuGE9vG2sbsdg8X+ZFt4wNl6oGxkeVs8XIwAAH5XK9Dac6\/lZmSR0xUO3H87LgYR1LYB3AqivRE6FQiECAEfNhUsvHu9U8IQHgA7mOc6jP122NZs9VM6XzNoMwNvi5sS5yVTKPB2ykk5BTUg7LagO4MKJFJfVobHOXg3SL+v7ADyfMYm2ULt2fqfp8RivC4XOY1r4FwCeOJleq+s3AADqFCy6fxNFJymLoK5OXcO0sA3gnQVBXqmtCcGwS\/Zi2vNkA7ohjt03ZT6omqgs5i6431f+P\/3nXNd10kEh2KI8vycldwwWbwLwaQDYvm0744KzaKnEAFy\/69DE9x\/ZV2pPcr+YyTmcjoo2P\/33Bdt8sEX5tyeOWC9HzRsAfFDR0ub0qMgzkjzNpHrFSxAAqOo\/9dW76UazEA8bAJjXKx995jX75ai5jguuiwcfBKMsySib4II3xy0ZfujpnQ3bXxviwls\/380\/SzIoOSSimlTn33t2L+0djX2kta0N7e0dpWAwSKdJVwt\/HpBycGiSAvjAsuaWXZ12OcIilUotxQAskuJYIfD5drbTQfoAoHgZB\/CD\/mHxQiJDanGaarPaRVsmcoIBuKapsdG3Zs0ac7rn3eNVLEZZskaTiyVgAsCurwtWoswEzkDVOuc6FZQ3xx31UZk+VRucDf6A73gnxaRLag8nm3HM+xqDAfa9Z\/fy3oTxWS548+WXX24BkK1tbYXehHH7K3sHW5xZybwuPsn9U79HLb80xFT01ILtxFYJe\/SZ13jckh+S6Gq6TYrjZv9nNFumEtGJZRg5Ky9Li5jSHvMC7JI0xLFMiYsE7U9QZTjFGwG03Hnnnbw8Gm6kdjxeMqIjdx1Jyu4Er5NE0ZWFGoa0DSltQ\/BiUUrbENI25EK9CZ1CHUlJ8cv+7HkA\/pUL7tu4Z499qkavgZAd\/Udp3JI3ccEvWs+kvdi6pVPtwUs4GxFUCAMwnDGJCsBvCNhLafeV+1f8AZqczKLPkOcAaJtJg73nnnvIEuSUJ9l8GgAYF5w8Qs5YFxYAbCf+33HBlz4kviIDAgDVTGTF0o5nM\/Xf+UrS1V8ZSUmy+1CyBcCNzixOALgrnUq\/f9dAxqxwxkIGImkbaIzopDGi0zqWJxW+Wci16YqH9CcoG0hYawB0ONfFjiN8YYl5k+0p6Jyw4wbJ5wtpAIWFPKDqCBFpG2hsqiWNEZ2EVEkcQpWLeODEpDoODwyvqEzNbpNiPRf31CuRiPKDvfEP9ieoOl3vnU\/jS9tAZyRANly9gv7WjSvE7Ze20HrdJotpU38woDz76rDVZ8iLAGx4aMMGfqqzCKLopD9B+UDCagHwEUaZ7DNObUNc1ZaDJYi2WjpkbQkADVbRbD6d59Ep2EA8ZwKoR3lfwgnYeO\/GRe\/9mMF2ysc6cxksK7NcXhDkjOUoClIJJ8Z+SQi+oV6iNqwLAIIXi1zaZXZRfL6FOa9eBf0ZyLglNwBlnTxuyYadAwkmvPV0IddmiPLv1\/Z48PlrW4988eauHb9369rYtT2eeTm11fdY4cpXB1JFHFv7mDrGkmTLzGdz3PEAjgvVrJru2rXhsgbp9\/sagVJwQV6pOHZj61e34LYrm0wAsWTS8kyMxhuePxBFf4IueJQGYAulRgNwMRfcD+A2ADvilvxsJsfPARSxUG\/QsEvy\/I4afO6GlfmISnahvLnGG15e9ysP\/WR3\/aSBBS8aJgs+8mrfJLrPD1+wsXYj3ZTedModzoTELw6n0RluaJVyI30IjFc0\/FMgIQtAS71fayZDKQ5hcEMAqqXDUo\/\/rAZSCedbtNzjRA3ZJ3QK6oEmDGlCkqBCOIDskcmMnlRroNP0aRmMFJ8PRqKIZNKiaNbm1OjL2ShNvFUhbUOakPw4MrIkoHuRz+bg86pIZkwrK4gEjo\/0Wox9iqJE1zINH7r9PBm0BQEgkkmLPfLcEA6PZrji87H5Ho8oOkA9MpW1aUqgshEhBOCKwXgBJgj0hUltsjMSIL\/9ru5+ANcxyga54J3hq3oeGkgcunggnhMn44zq\/qNTAFSHXeKs4tnv4McKCCnlzRan1geWrVzOGrxs1gYTRVvtaVdQV6dyNa3bQCkBIDgvsq+aIdDipAwHlqNbJ38F4Mdo1j6H5uXt3ectO+8\/vvtyzUB+KhRzzgdHFF3qFCw5mZW9ibqBnrB+gR2P\/7cSiajD4xNr9o7nAdTShc54FEvaN1+yQo2o5M\/seDyuRCJ3cjPxf9e1hgf7z2\/\/zNO\/eM2SwZZ5ewCV8KtklgNA\/p7kPdhEN516j6Me0juaQUo0XB6R93RvoOTA43v6PCjv9FwwPNqUJyHaG4P5zpyfUROsbpY7HZnMo5TMnKouK3saaxTqVU7m4fdxM6HUkcL70jEJLCCMrzasI50w5j0lL9kc6WQaaI5wAHjkYbe+0Gx2HWqqIfVMP+7ZiaINb30bjGJ5c2uoyNX2cAARlSSW4ry1CkebEMWITgYBPI9mTXTeuurX7v\/BgdDOI3lUwnTnq1pIq1iRugBAJjKmlLQGGnInlWIMcUI0pOhoDDAAP3yO0JEtUuqMkAEu+L92hu1vDsSx4J1l2VJWAC0neBRKeZcmXeyDEx96Vw9d2+l5IZm09qMcAjfd+5QAaDJrp3YPlP71vBq8M1wjOwaTWPCCk62EoGrCAvAMNxMHmRb+\/o6R+Pb1rZHbL17T\/meHXzhKmTL3MatCIQUAGq7RLgSg6U3N+7ng5\/WnqGXIWln1uXlFmkjbkFSlzPF0t5FaOgmgBsDOuCXjPJ\/4iPDW18A2OAA2n6gBaRtQvAo9dCSNvvWRG7p18hdwdq4Y+eMls4XofToFnRxJ8Z27xld0X978EQn5lQNKeeqs6guPT3ckHY9zbfdesypwE\/FqkWneREXuUfYdxQdf2jHpq16wmvcsSgCNEV18\/tpWCuDpjEUGHS9w+rnE4NDkv7DW5qakjDXms1nuDwboPAZYAEDPshocTA1O7aA+qW2Ww+XIYHnd+zqzFPu25sGMW9IzJgERBQDKCZFabwT46Ck5iLIzEiB33dyVTSatp3Cs1oHDG4ajigFZW5IVEQ0A\/rtCjD46f6Oc1qaVxcssNxO\/OzZe2N3e3hHngv941TL1G0cmsz1J7pcnI8Ppevv0icccRXpOkLinjidKhPAU4lbzsqtU4QFQeOCBBxiAb6sZ+3fqvNq6lIUZ1YaZ7Kf8nqIA5YEiq5ClkXQKRYt3dvtoN5N\/z5Z556Um7h0ZWy\/yaWEIv3Riuefr5VY\/uLDmaZwE8ICjn+2sq2G2Yqd0OcdgOEvHagJw7qNHH30RwFW1TDQVipbwBxem35tUFzoFQznNAdc8ja8CeBUA9u3bV8xYLGVSvVYTxkJ7DE3lTCST1ko0a7pDqkuxmiX6M2BxS57ftJGQPeYB6WSUnJoGn8zrqR4EjawBaudVwFd8W3fLcwCeO9mJh4YGj7xUzh8jpW2QhRCenc+JurBKesL6MIC7GWUDJ\/v82njhc5KFGJA1MPdeoykPrFXhiAUoJo352abiVUgylULciqyMaOEgQArzyWL4RiL7462ntOCFW0NAqn5CunUyjmbtdxllIws54xzcMOP\/pG3AkCpoTQgRlRiMNj7tcFGQUfb4Pz6+7SYRqj8XCeOUpFJZXJxEZxdtyfxhAGhllOW44EpT04fAKOH\/\/vAunrLITLOC2eyWABBCqakB8G4Azy8rHYsWO2UN344bQLPmvfPbh9mtlzWxvePbZmy0Fq1Hu\/uKxlLvaKzsfS3CWEo2r4RpWU60Qw3KeUFqABBbCS1o251hlwCoSGRMOxLWxa3Lb7W54O9JZjg8Cluwfj8NRS44jVvSF1FJ4cDhcQ+QVqu8z8Ugi\/LO0VNCxXiY10sGjiSwY7AmfMNG3vBBIA6AVOLwLZ1gIVQkFL8EgGeekUrUM6r2lg5aACDlVVOfOXhkQP7vRzvU3tEYWYhUNg28rj6oxi05GFFJ6m1f\/qnyjvevIV7zUPn8Qxy8fj0AkOffXyu2Ho4pg7Ec5nqeVR4XaiO1CC+vk+g\/SgpFC\/6gPh+ilokMQSJjJiJh3YCLkyKaMLx3fvswu\/48j3Ikd5ADwFPZC\/Gu4KsAgCd\/ZuJd11+PjVdLLEWa80g2jrjVFOCCB+4jtPCp\/366yAX3PL7jaMfu4VEA\/lO+pxFDRaFowedd0LID4fkEImqj5STYS115leAAZFyUBOCXc9isrBqqiAkpNB9TALSeIOks0bMj\/\/vRDgGA3NZz5YxRJN969DXOaIvYOzK2JOdztq+bTiGGxSbUJ6mciVB5632rM3t4BSL\/fpx66B5llIneom02Uyb27dsnqtM2LAQaCElZBDWqrAdwGcqZ\/Bbt4Vd5CuzoZN5OT2auAHwfZ5T9JRccp3rv11xD7PJxmvmxSVlloOuoTK3ZfKWymZ6b81MFwH7+5+\/i5feWSQC4x2l\/lLe5twO4K51JQfEqC7qvFRGNhFSxkOekDMRzMp2xLkZYbweQqrqOGatUvWG9+1NwhAN6AHFL7mgO64f+96MdjgTaXPXsrgQA3HNV2XYeIXQpFkOEWdfAIir5JcoVvcg17QwAjJxRSlM\/gzFZgq6cWqhpq24hjflH8xFFh8+ryoGEgj5D0tUeJUEI5Gh0rJMLnv\/Wo6\/VlncUS57PnzDmSY\/CKFXp1E4+KQA7m1ImkzUFIPJsWdKhSxulU6WPzTp93bx5zwmRFKcCx8NXnJ+Lm0tRjwwFVJIC4s3AyO\/8w\/c8AF5yhETtbOgdU2kRikXOAloAwEWnSvjTiXN3PMfWGfIjXPABAFtQyW61iFlYtU1MtwUueCWRGMexkLHF2lvlp3SOeRyhcsErTJ3NmGRChOqB8sa\/eU0C64RAiGIcgObzqnULuC46FMulLu8MlJxdsFPOiBB9ukSXfHJ\/\/C1Vm3W2CTs3Ez4AmuZpTJ5M+tosl6S5hJacYEDLDkaZjBq2t+nqa4pC8qb2xmC32DMJ0EV5+Mc8AlGQi+zjdCCew85d4xd0X87\/kAu88OCW\/a996NrGlesua06tyCIuFH9kxim\/UbQBTOJYKhkGrNBXNATtuCX3AoBTYW9pPXwnwP9MxedWjCPrdO5lAKhipyAXsKBt53ME4ToZrtFqATRd3dwtnHndnPlpXg\/ud66pOI30Tgn+YIDt2j\/J37l62arubt8NAB4\/XYMdo0w+8MADjFFmbjsS\/UEoQD+TTMPGIsPu5joXAEQNm\/QNDYdS4wSg+ryep120eV19sOINNhFFf7u0DTFXOK0JyWvqaungZGbwI3\/4VwPf\/cY3BRc8DCDDKLO44Bc5fe7s3KV2JiBKlNoZAE2caeG3cTMRRXnNS+OCWzPYNXluCXa5i2KOAF7ELcmcHdDGhoc20wduRzxjkgWHi5nHLrMSwE9rQ7VaOYv1PDyD42Pnia7o+OH23kBHe\/3XL2vWtnzo2nPfxyh7hQv+dmdWf\/M0HnBqgPgGUK4LoDv9qAnlzKpvr7Tlc1Wb806J8D3KlLPERqNj5wGQzz\/73CHtnRqxf3nOVIukqC3PX0MX\/bCqzicBKHFLavv27dNW96z+rZHh4f8G0JbMcNVWQoLNYRzVizmKP0BUP+ERlYwCyGzYcL7peIanhexrVF4O5zq1YfGEhpzPgs5sBlfJKLo3ltfWd3g7Iiohp3Pgror1T0pac4qO\/uzo7RVaV8eEh6nkPQ21tecXignuD86++3H6AmC4HMzTEAoF6mS0dMIUfaYFQ13xsMnRhEB96KK\/\/tLX3v0\/f\/W3UZSLXjxUrgeLYef5KQuVc9400g\/1SKHUEABN47HYMID0w7sPaJW6zPv27dPGx88V11xD+NatWxUnbYFYLG9UPSdi1jUAQBujTIxGx5Y9tGFD9AHBL0+mMjWThiJ15eRS5kwRMSFazuTJzUSJBepHFstthgCkrCX\/+MgL\/Lwmf8s1F5\/7BS74SwAOcTNxuSQvfFXXb8nPdcyhocEj7e0daQCPVKqiXUuIvWjCn6631pQLeZSaGhvrAeTu2HCHnKmA9aNHH9UBoFDZKu3IBfMJJawQWskuS6ERldwW6VmtAVjb2tZ2+0+3H7rilX0JMG\/wpMeoZP6TtgGT6gKiRNvDDZMAfotR9stqmaBk84Uv4SxCApkrLK\/SPgQnHlf3H+dpzEpEc53fHwywl3aOiJsuabg2AoSWa0ZxKWS3k8FHpUZEBobwksVMJxwvcdb\/B8MlBeXF\/OsTJZ8EEvOVc6RHYailAgB+KuK97aGmtWvSCUNOf1YztDUFwBMZUstqtG8B+BTKFYlsR94ZBYDH9\/RpFZsE5h6sp5\/Ht8Dly6S9eOfgZOsrdtGGHlzYtdj5HJKTKiJq86+gsfEcRtkPnFn6JwC8yCjb7\/wdYpSlzFIsxLQwZZRNnooTRpmPZktZRNSWG7jgNwC4hAs+0Zswvnxo1GqfKSpvjlkgWbWilkdU8jMA0DyNhahh\/6SOpW6p8xU8JgISOJYKfaZki1P9uHJWqlPDrpU7ojg3+fLYnw1FaXbd+q7ebj2cBm565PE9ffYNa7oa45ZMRVRiVPFVdT0RezQ65rcMw6wuQL9owq8sshFFB6yisvtQEkDdHwKYDBRiTz0VU3u+te0oqbqQ4BX+tLYvwf7D6eiLJwmvSocSGflyNHRbjUhdvXsou2syb757YDiz4nBKAfPOPkJXyL5yD5ptEIDgws5QEUDimWekcs01xMZbBNMMkBSKljwSN3l3q34NyouNp6rhz1\/7PA34yt9Nlu7\/ast4b8Igycn0QomC1NUwCWCX75wrAnWHsoiJss4112DqDwZoOpOSiYxZGwnre7mZeCcX\/DFK7puqKFbW8BNn\/JmbZ0HGC8Wr0CzPos+QIZ6I\/+W2I9GPAxC9o7H3AXht25HoER+VSu9oLLB3ZOwIgEe5mXjV0alPxTklh3IMO0biEZ+35jvpVBpDsazv56\/s9ceLfuGfx2bIqWJHAoCdw4Wd1TvTJYmo4tVr1rWnd\/zkqNcUEDoFWejMzKQ60Sn43iNJfniUBXcM7rh0fdfyZHsD\/dMb1nQ9ACDarCvDgCRciKk0JlXrH1OzgJnWRZTFkoUhAOhesmX3MHb0H73Q+dfVKOfJYZLWSCIySOWEEriiy7r9\/PCgow8vOGeLTh0PHcDBwSz5x6EXRICKBqkE3zWRowAUTlXKDHv2VfbpDV8oWvyDV4SVzrDaD2Dw3LdxDYvcZXq6IW0D8vQvj9Anf76Hrr19\/ddzTB9Jp9IAQgxvVJR2EqCFp1NpI2PmF2TeVKWytq6WALhzbRNr7z2YgWp4yDxXGshEjoqMRSSArwAIMsq+xwVnd2wAZ5TJJ\/ZG37ISvq54kMgAf\/Od7bRWET3w1fcAQDqTQihAL5G05pJahSOdSaOzrQZY1+XvCetPVnmzi1SSKFLjGfzd94dZSGYaU6QGRTMIYLlgQS+d78xYp5DRyQz\/lZVttDOsDgHYBQC9Ra5yc7Lx8pWNj3WFh3+9N4lF1W2tFBXyBwMMgNgzkhP9ibG6rrD4zVf6Rm6+dm1rlAv+KCD+qiKDVaOa5GdaBF+8pOOkPJ40FEzkhAAgqUopUXRfeapqAfDCzudEzrAoyrkmlsRDMWUNyXIISA+gV1WQEfNLwpnP5viyjrC8+fIuRFSyn1FWihp2ZfGlPGrbOQCBBUkk85niVgau6b8vBkZ+Ed+ZZVD0BwN0cGQMAwmrpTMSaVF4DrrSTOeS2ZZyUFsqndoxen7\/N3hDyshdk06l4fPWsXm2j2jWOa1RZQHAv8cz2StCqngH9RJp2BLaPK6zZHM5nOKey5rBATwznayEzC5aAjwV2EUbiv\/1I3tHSgUATBQpJkBFaSIpKfNBJz46mpVS8GSl8hwG8iV+3Tu1O1DeaftjnGJ1K5PqgKjFMGoEJKB7PcdVGZvLBqVtSGEJsro7otx1cxciKnmVP\/6TfgDk\/zzM\/hMDawBMXnPJuTj0o\/1EqlQSRSfV0t3JJNwZCgVRZ2e47E2UZG8CzXsmR5qvXikuWruq7mou+KcB2H0HSXr3ajJ5mxSYqazhKXv4J4yeZaKfapRqEvMgSy2TVletWZxnQI9pnhoIAUDMEySbE2fu+ezx+5RaQ4S86x0dyi2XRGREJT+MJoy\/BoCI+uaWcyrGpCue44yu+vccgtix57CsWROW8aKfVrIdLSUZnwncR+hUCoexoq8zmZMgwZNH6EwVoSnaojZSR1lAewVAdv2qmsad+xIGLxa9UIk0qU7m0RJ0MpkF4D1P8zT+hhMVIhh5a+fWcaTU8h8qBQCqqASaQw1eRSfSVo+TnkIUHEDLYu39mI1L528P9CqSr17bm42EC8Xy\/sHWECEdzRC33dR1uFsnw+Ox2Bcb3nXZRQBe2kSI\/JNS7Nm4Jdff0O3rTb9t+UWPPr+XCG891RWdLnQP7wnVzqiHAJCjKcjvPH9Ent9\/9Nr1HaFfXHNJ12j3OTjYLeXDjLIHZqtle8qEX03A0x4qqW7IHIJS1cQpabYVwtEVT7kijjNSasKoMg4ym6aK2sZaNGpFsTYSoKuWs\/3rWyOvAniem4neSBDvB\/CPOLtCME8LCkULa89vwUQuj8mRFCiOL62m+AMYjBfIS2N1JOLNI3YS734GozxrcBVAueASwDXedNLZlLWwzWQhCpubiRURrWF1hI4RwFxI5JZMplIkbkUMLjih5D4Iec+x0YAEASScIuJvXfIvj7DHZuWiKEFUQANByVR5qM3LBhLWzkiz9r+VjyzqHGUncUZe0WaRfKfsYFkjVnmZ7AxR8c5zalM9Yf3rAO6\/+0\/Hcvd\/tSXMzUR8iky19MGVm\/55T2bjPY9ds77pMwD+7NHn9wpbCQnd66XVA9BMZT+npPIqtaJy3c6gVC4vGgxgz0iOH4qmwjsGdwQ\/9u7zL+gJ65mhocEnDhwet7jgxmw7k2dMxjNXgegpaYDOXDxg2rRFWibVAKycPr007NK8yH76QFP9ngZy3MOcXr+yNqyjwcuwqiUgVi1naGtqSAD4HwDfYVq4j2nhfdNPuVgjVrwnHz8zFpvTMBeKyr3P1ZaVc3SGKNbXmTOeVxMG+hMUsVgG42ibdfqp06WVc5Ya1xJiO\/rleUkBJWeTKbKeXgt5hnqnJFwjEVEJlWkhAPy3VaOMOIXPhSaMOSOrFH+AOykW\/o9RJl9++b2MUSb5DPG4860hfSqDa6XEoUdhZ81zq7R5dd8l6jG7pB5KaGpS1tWpLTiWIoAUhFgw2U+vujYb4U6\/tpAqUWcV0Bmi4uI2wup4eieA7wDQrr+JaAA8mqdxKvCe0u5SZuM9AJDZp7Gvb7i8+W8+el2P1RAQyGdz9snON71v6YoHuuKZtTiLPxhgzOsVh6JQ\/vQ7e+zNW6PXtLa1\/U3PyjwfGR4OzVbQSDmZVq7PQTTTjXDGUCOAqJqwcSwsQZ6qoTgjodQpprLbzSRTSNtAatzA6GACu+2c8oQiZUdr6B3rO0IPXtgY+Js13cvuBTDi7NYVM00VFpTUaxFhavM5vgk561RMWALQZ\/ZgprdZ1il0s3J5g3x2525SEl6A6sdFMJmQ2H54gYsDi9CiSXHpI0YeeOABduedd\/JoaXxtRGvI9o7Gnt7b2\/fHHs9yOp8ZybQZa+BwRsRXR1C7cnmD\/ssDe2HKGjJXp3XeZ6mciXQq\/X4u+D+jXCmKzCTpzKXpzvR+4RSE2KVee1m0Zz+fvk59FY7iS8EdVVq+cJKMkdkcSwBIFk2kJ6MYOgL2pLcenX7z4vaWkcfuuG6dZ8PlzV+24\/EWJ73Ld52Y90p+f3YtuVe8tvmWL7\/39rW+rmb17kdfnFR29x\/lthKizOsl07NbzuVEnJgN0xljVIpC0SJP70l0TGaTH7t6XVe+p03\/D6dU6\/yidMpTTTlrBxGWAPN6ZyzMPZOxWiblKO+mm1F7ma3s2GzIZ3NQ\/AECgFSKJZzMI\/J5VRClGSUBsm9MiEPRVODQCuvzLxxOn3d5Z+ABRtkjTg6ZY9enBBYkW5xKEY9T9fLn054AEFQpeD6Biy7pIaFQDUZSOSj+AEzIY1PHaY9ntmOd6vVKJwunKJ24cj2fGWaGn8had2y4Q9x5550ACR\/lZsJIF\/EVn7+JILUgKYCEgwwA+r7xL6\/svv8b7z2nWkqotNVs1yhtA6A6TWRKkvhDVwO4glH2AhdcBSHWQp\/ZmZTOTubALcbeTqXfiJIgRC0SnjMV6FOVvcl8z1\/tzU\/T46U\/GKCGXYJdtOHzqsdJdRVnt9IPhLceRNFhCmDQ0OsGDhlX5GQfrupZdt\/lnZHvcjPxeOWSq8jV5oKT+wjlvzUe\/aOeZY3G3TdHrt51KLzmqZf62d5oVHg8tYR5vTAESLXTtZi29HlVkrII\/9G2MVkfrPtsT7hZRkvjGxllqemkvyhfgaq02tOulkKkJgw61Wi2Adg56dSlVGaTI+YLXiyivjUkv\/DONglgdHBoMp219POefXUYWVkDUM9xs5Lp3r6u6DA8lNrwihf6Mz7FN3p7\/bLuFQAeAdBllmIKyqkLOM4yOJvOZnx\/IU5TvV8jEZUkL+oMaBOvFfxslrWY6kFgboNYeKQJKUoOAIIXJKDO2EEXiophN+tKAgAef\/nA9ZlSHlStW4hPK4OqHwB8X\/jUxc0oVyyL+jV\/e9aY\/w7sUiktj0xk9cuawx8C8AIAAikJCHnD5dGZqQTqor3raYTqVC070aQ0kLyZ5+EaLYRymoAjs7X9XLZDFB2GXUKzznH3dZ0AcBBAXTLDa5\/ZsU+Nl2rBvN7jZFGT6lPrlJXuZdglCeqRz+9J8f6R9GX1H71E79bDv5htMLpHChkP0eB4LPafTY2N91x\/buRTF61q+Mwz2\/vbntk1hGQ2BXjrhK54KKh+0gF3Hv2C+eua5aPP7+UQ+c9suGLldUfjhZsZZf3VC7nKqTw0OKMkAJsyH9EJIQXbqqxDEcF8EkqABsubrcipGIleJjdxaWuQXtasPQXgi5c1N3MAt6wI13zl\/qdHFPNY3c1Zp8ha+WFSxauI53eNAEA3F\/zP45bcUg8cRblogKyEZS7KUyqaOEtyrx2HrCUEDYYA4FMr6mt+pyGQe+dErgitrE+f8HwXRPrzGbAFJ5vu3SS44M29o7GGjCRQvApZSk\/WiYiRjDKZSqezUgmCkPlp4DoFbDsn62oYADQfMWluDWUTQ0OD0SmnhnoAYcx9HCUgk1mOuCXPcQYjkwtO3rgbG6okpVMpLO44B4V8TlRJIDOiqASBct6hyWqncjHSlV20ecfqFez6cyPPAfgAyjmz3tveQP\/s2z\/b03y0oEvq8dDq0O5qR8iJAiSmKBHFH6D74xnrh9snLvzIZQ33ccFv6jtIlErCPkbZVOJALvgoa2ZHncP8FRf8vzdcsfLPrrmk673PbO+P7BhMaYeiRQDgBB5QL2GL6QeGXQKohyhKiP78lb1k3fqutu6wvtxJiDgliynzIvYZHpomDAhL4G3nh3DhqlaF2vlyGyn+E5i2vZ4ZCyV8aZePb6vHfU0CQNySVrOuvMoFv5qbiUevPzfSc\/joxK89u3NUyGDLnH3KeXhUC9Zh++G8N27JP46oxL9928BfX3JpOFT9wLV5to12imQ100OWllbecKWSBXW6E64NBIaAXReqUSaisV5+Dp7sam\/o6hrPX5naM8ylt4VVFzvRqw1+FnJb5B4C5b777rM23rvxUgDtMp0CEDppXvwFtHMlDXEEwNqhocFnf\/CL7RJodTru7DxRGdScEF5SW1drA3h0+d6xrBB9+v5Eo6+2poRoPDu\/PuJ4ikOJDIBIUog+j0RXI4Dhkz2zmQbXSuRKdRv5TjGAeD7BEtX3oSxCzpmNOzRhoM6r4bqLV9Da+pr5zLx+icrOb0D10amQ2zmvocIhTCk7O5qPsbgltzTrSgaQWWN8\/IeXr2z83ND6NS3fef4I99IAlVOpX6qkIDFd7gbqajT60s4RXFAP\/cbzmgUgTYBKLjjdIiUzf\/pThK97NznQ20sf39NHupSVEu2C7BiJZwBsWt8a+bsNV6x825XnGB95dWD4qi2HJTs8mkE+y+EPBo7T9afPima1YWFAwoMxazm+t6XP+vi7ukvNuiKBY+F4ylydYMYpklMoVymOiavXXUAva9aeAHyPolyc4wocS6ugAjgAIB635NaKDS9EOtKON55KoQDdWWiNMi18DoC\/qvdr1wFonmkNoXqKVjECqtLKVFXtPxIXkZWN8trHHx\/PXHpJGoAKJXDSRGeztc9S661UpSclq5kig+bwypVJyGBPWN+2O8Qmd5Q3xEnqJWQmT1Uu7QZf7jy3vQDGpBIE+Mk9tun3Un6mM0rhleMYADKtbW03ZdTo8okclbq3MkDNXWDNF6xjKKc8vDh8ZfOf\/P3n\/3LTe7\/2jWfrWOpauyjJ9I1Lsx3TBkisSJASaK43a5sniaxp1tjwdKmk\/HxnPw71knKZ9pPf+7xlQUVfuJQqFrFWOts5CkVLdoUF2XB5cxTAY84NTSdxJxMkRriZGOcm2gBsBTCYTssCAF3axnG5amayXQM6NHWKOAkARFQSKHvewsNoc4wL\/vX2Bvo3HoVFeLEo6bTZbjV\/VHT2cqFwD5G2gWSGN3PBe7gZTzGNG4yy5Mk4bjQ6VrOsueUogNHR6FihubHxqebwqn9o7zQCz+7sb9nSW1qZz+aoPxhQKgNz9d6ZOQ24nIhVHMqx0EDC+rAQfUO2WdvAtPAhRpm5qCLmFTLNIWg72sV\/MMoecf79f7N8i0zrmPNG1c5QwvxhyzmfBNDrvPDdJ19OhkI1zYmclEQ1T\/AaNWFMkVelk1GVShOSDBeZvBx4Mb9pk42N9yiLucbqzpgpFWeUgwIkB2B+qR\/KHr6cldhmyklUTSAzdAAln83ZkdYLVkY07zkAttWFavLCW19PcHx94ZOFrFWxwGI0dvHEE08oN954Y\/++vtHRUIBiJGVLzVl0P8XwQwkAD21+KHvnnXdu7S3aDyd5qLZkJ7nPNljFhmbSSSvvKf4A6nQpO8OqF0C4qbFxy+f+9m\/aAbCaAOOwUxoQmNd1Kl6FTo6kBIC3My18fTNl9\/cWba3Hqd0waSgo2RZ86sJCZrKWOKUoHd1x1pbKWVnEMxOhhuUsbslnm3XlUwv5Yp8h906k05MehbUSRbelbZw0++n0+6z3cFSkjecItbZu3aoyyr77f788+P761tCvRoeL3IOZY6erI9kqA0ihaIHV1rYCWOv0iGEu+IcdTnoa5eI7atw6lo8+ohItathWRCV+AKG4JRsiKunsCeu\/7HnXuX9z21Xyx\/f\/4ABe6M8IxavQSoDAfNuZqpQUipZIJwz26kBq\/WXNXZ8AEo0AvsQFJ6dUxLyKJIJccBUA28HJ1Oqik3ifHOg9QCiVpKcHS+H+cmcmAS64x2FZ+eDTr7CsHgFyCwsptIu2RHnLdnCxA9IZQmXBUAOAdLHc9gvdLh9gkgAIMMpSvUW7v3N3qm3vkaTwBwP0TEWDcMFJ72iMzbbYdSro7OykXHC59XBMy\/LsnM\/yuHsWJZKyPNh1aEITMrsinZZ\/2N4Y7CH+UMuRpJya9S3Ao5bJpKWhWevmgpM+Q5KFyDnTB3Om4M0EkwvO+gzp6daJsYMfm2FWFewgAPiTP3uS3njjjXaIQq3YiyFATnWV7N8ejEkAkIWUSTIeUA9dkCPj86rg6XQR8B5lWvjQT7cf+o3DE5nPGJJbemrkaC50Xu0M5Go5ygcX+XSO+muXiXxa6Wpr67lmfZMSUclNd9+8+i\/qn+u94KnXCoJ4PXSuvVEzXBcBgPjopBdoXAfgiFOPgSxZxSvngGI9O14EqCxebN68Z9HPZ5o8Q6pkZl5Zff7uky8vlkSZyFtZlOu5nrWE71EYdeSK6EzXOc9ICpnj5cmPI608cHFH8Kq9\/cNYyAL1TN7TAj19uUSlLqc7H7KtfYWPUZb+v18eLIo8n1rEnys9hAkJUA8Mu4Rv\/Wg36gJklVSCq4g9hGROSlsJEZ9XnXccuwYCG8Dg0KS8rLn5rbqhdq7nJbp1YgHg62coduVUMiMzyHbzH1VmGUyvJcQejY4tv\/8b3Pvglv2MiBwA\/4KcDyflgu5c6\/iLo8V37975qhyZyMIX7OgQ0ewc3rhSXyimJOycFQolVaDp\/Ps+dMGn73nwtQ\/fdlVPeDJ9oGXHkbygKqULnE2RfDYHunJFF4BDAHJRw17JKDtM9dQIFDuFU6vXfuxBVFaoq1eqF4tC0YKwBIQlpl+fPJmGVflO9WsWr0n4gwGkBd2LcugcAPDFVJ+fz4Moz6Yw4zWdZOdneUD1ekkyaU2gXN1mqg0WuntS2gUA0Jxn84v2BmoFFMkMuyQqbV55CUvMeF3V1y4sATufWxIGONUZBhecJG0ILvgKAMsmnRl\/ZQ3oZMcvL3qVN5DZSgjxUq0cSUk+nAsIWwmhZPPycURpQdeZKJS9eqe95UL07tlgmRQA2DQyPCkB6IWybGaI422NF4vgxeKc98Rz5pI\/s0qbTOeMau5glMlUKlXt8S96RjhZYogfL5PWAujELJsu55pxVT8SLri3RpW6CNUTKIFyvY1yQsnKc5\/6ncAjAUhpaULxBwAlwJg\/LCMq+Zd7HnxtDTcTN9bLyS9fvHbFT8I1HmqiTBzzaetqbqF2RotbcifTwj+vqCIUAHI2Oa5jnEVe7fHa4zEUT4NcUnmCOvFqp2Uv4kKzW8oTK+ERHCsHOGWcYr67Vu0pYt7wxBNPKAD620O1D3S0hmAXbQFATt\/E9gaCBMDOa23Jolz4ZCUtToIyH3FCh+fXgZ2wPAIPAcAUr0JtlZDK4vh8ydmEBGU+aMkJ9CYMxgXXB\/snlqJxK7mpcowyGYnMfUFJ++zbV4Jpqci54Mo8BjCOpU1hLuf4+yTeeZki0oJqAM5FeXEuX1dO\/UBQ3gVLUE63TSq\/AyDOGmMlvxMBAJ5PEACXPPmzJ\/cwLfwJAK\/c0O2jPcsK0i7aZDEbHYVSA5QXv+2ISmwu+OzV4M2zVsqGAuD8WYxhsdBxbDW1byKdzngUtmjvpUaTsxm4cIxFUpUumtS44L7FGH5++VR\/4sszTYxRVkgBX6sPBQcUr8IKRYtPH2jfSKiq3embSKeJrYRAPVQu1f0ojncoLFGZzp98xgDQbYmSZAHtZgAfPzdQ8izUk5xOMACI4+EvM8ajviuvmjm5jGE8xsbHH5RccFqnIJzxls4a0qd2BhGV1AwNDeoVeZFRZs9DEfChvE9mqdJD2ACykIXyelg+R2ZSB2ZSCKreIxU+GhoY3k5EpvyemF1pqPw0qoqzO3m2br3+3dcvY5Q9+tSh9GEAtK6xbbEzGuG0VdaOx3eNx2JFRpmgJyP7k928YZeqPcZF42TnKNl8qrSfE6JUKVN3zTEKnFoICxiJxLzPU7G9fDYnaqk4F8DbnCnkdiSH4lSlRFqanO365iMZVaN+5TnnhUKBRjuf45Vi2Kox\/0HVGXyEY6TH1Z2tngmc7PrEyFSB9+9dsGGd8e8P71J7wnp\/R4g906yX8wlVPAmPwqZCV2c8Vqlq6sh8TkfOL6kNzPSqDMJW\/sS2m3ztIAWA3tHYNZkcbyzZXECUKIEH0tLmbB\/FklMRYRIleBQGxZJTr+rOqniVednCRI6KZNJaAyD04osvpZyNYajX7Xn1N14sHnfcWk9ATaZSAsBdSiTyNkaZ4IKrXHDCBafOT1VRb+q48847OQBG6yKdRh4cABElMaMscSq2vcA+QhIZAgDdrW1tXb2jMQ\/K2U2v4oKHnetnmzfL8ktKll\/5TgoAEZVc2FBbGymV0lZFnTjp+ao2UQVVCrNwbMzbLCXbNZEbBbADxFexY0FVOmOk20naRKAceWWmMtZEuU7zsdnCTMeiKp1eslQ63nh8PBZLRkvj3oe\/6zXjlvytwsEX+31elRoniY2tlr6nOYcUgKk3NWf+ram5xAW\/mi6Fpng6MMcMo\/Ik5UbHW0rEjuymKkXJ5guZmhAAkvpVL8o778AF96GunQpLwNIX1w6ZclRo5cvlNpaJhLCLRY\/CiGGXTri\/k3Y06iGFoiXq6tQmAO9llOVDkPocnuAJCB77XxYAQmtWEUaZsfacVqurtRZvcBB7307uEOoFKYvShU7RCTwQRQlbJeWX7oUpddgqQcnmsFWCCiEsoI+QIxNZC8B+h4CPizlfaNqCcioKEAAvcTMx7jgplqN7C0aZ3HTvJs7NROxb246qjDJLJOP7I9SjehQmdfL69+1wjQSAVwD0hxuoYJRxbiZA0G8698E3bCDlFyH8k5cut6o8fJhFuZBU1TOiASBb4yOGU3978ZW0eLYizUgc24s4\/+OVByVSq0gAeH5Zc0s2ojWI+7\/agohKcs5ggsVcY7nusxOg8eyzFABVZhrJFik3vD4o34jYn2DP1nm19xWKlsDC4kyJyFsCx3a03BFWJa14sYs0q6k1ATFwUHDB6YHeA2N6QU0DZsgu2rbPW17BMSFhF+1ZZRQTEnY+Vwm1EgCGACAFcqoSFjq7fZUoiLFnVS5g5xic4stvQMKnd955p33HhjsaAKyUJRseRZEUZF49RVhi6qZ1pRytI0riWNIpf4BAlBacbqJkc5JOpQQQvpEL\/ktG2cQTe6OLbt+WdJvdUU80ANuZFk5ywS927GIC5Q1jGoBJRlmWC04\/ebycSAwpped1flAinwaA8+KWvAAkvI4Lvipuye\/Cqm+PGrZWIbeISgQAGrfkWLOuTNWF1LxLY54rAucQLjh5cMv+xd8LC1ZGbBUAdySdcrj0HFKiTghIOZqrsrB7sMIfzsxtnd62tq0wOCR9wbqFkrIMeoIAoDPKZG+voIzSLQoABJSyKKCBTO2qq\/59ps5h26dXEpxjoW3qicdfS5GpickCZYSqhGTVq\/81odpaD1WzEMUCME\/9d5o+JwFc0rP20h1+vy\/MzUTz6p7Vv\/u9PdtaS7aUPq\/K5kkWUPQAgJzojARoiOIlRtnLABCCVKpnKRUvdbZUytPWIwQABG1BmapILvhPVi5v+K3WgdyykVRO+LwqWcqEWWcYcvdQlqTt4\/tHZcfqbM5M5X4lSshnuYSdkx5PLQWAUjYtoARI9a7mk7VP5X9eHyX5LKxElusAVtrxqVoZpBxBZE3tpC4UrRkH\/ZLN4fOqU8ccqx1Wd\/QzAPgMRP6zdaEaLwAkU5k8yjlntMm8OfLPP9tT+ten9pt7R8ZGmhobuw3jl3bJXg7FTyEWEJJXsvmSrekIS8CjMLp9GPj6w9suA\/AiAEb9tUTk0783i6NBOusD+3Fsc9OSgQ\/FwS5dLish3YIXIKx53ysBIGqpCALwM8rSj798wIPxqt3vlpzRTgpFC17lOLoi2VKWxK3mD49Gx348HovVDg0NxgC8K5Od9FcG65mOVeGwac9JAlCypWwmorYMACBod6TIqdGmahv9G8nLj1wQkoud8kz3EJ2f+9dfuDL+2LZnlhcQqE7BMCc8CqMlm4udg8nI9edGfn3vrpeWoZy6YMvWw7HWZFYwyvw2YM17\/4OT0Etcet5KGlHJ1qk1gRWNbw8NTGqlvjHLX9esLmaBebeH2f\/+8C7PyPDwrhpN\/49QgP7xSKocKfGGmuUB6DMkdXKSk4l0mkyRpXMfJ2ufir0Xinl4FCY\/+o4wAcKkLlSTddaMPDsHk3i5Nzs1qEIlU7r+bHDWnZRENCnjluyJRCLvAvDAQm3VhITqyE0+r0r2DCYxOJKqBY5F2AUUGXJsDcJb31r2INO4el3XdHuir+fqbYWgfjEACTvn9IOs8HhqtdkywoZCaHVmojaWcJ9MSCiEC04ffPqVRTsXzmuFMR71Ph3PlgBIu2iTuYohTZOuaf9IWgLoaWpsvHpkePix1ra2X4lb8rYDIwCUwIKkv5LNK9F2fQBeAiB7vIp5HOFP91rewB7eqTw8cDNRH9HCT17Y3bJueGdWLETeKNmcKP4AeX7XCGpU\/rar13W9DQCGY5mP\/ODpl5SBbAC1y5uUfGbyOFlgNg\/KozDwYlECoCsaggaA\/qmBTiWh6QPdQiOr9mzcKDfeu1HlZuJPW7Ww+dzB1CFPNNvjeBRvBMafasSKQQ8NDZpIDtkTuRWoBG5JlCAtwJ4HSa8M2dhwxUqOclW0h52ZY0uNJv98x57hkI3QVDK7k3m\/JZtDURUAIIdTigGgDcA5p3rDJiSUYAgl6pGqIeHzlheMckWrQj6EmmpZTiRBFIoZVs4nBwSQhVxkBtilhlfxEyh+WKoBAJRYOjzKCWHI0pQ6AVBwNmHpNBgijqp5ynjipQG+YcP5YpGbNgGApQUtAWgCcGXXyk756pBNMJKal6RTJRdiJJXDM9v7Q1ee0\/qbeVNLjMditz2yY6RtZCIrvZ4mMkOI9sk7hqLjwlWtdQA8UcP2AtCbdSV1HOEvxJtd8HRO7Jn6PWWVExvONo09Sec5XURfvcAXALCzM6Q+XtvU+J7sRM7WiDHvk4uSgBIM4UfbxviPto3xgCIpgBrADygBZCdyoFplQC3BLvJZ4yt9XhWFbJJfeVGr0hlWnwHwnY3PPKNsuuYaO27J3UUrV4laksISRCtXv5nR0Cq5fojim3rvk5\/8BGOUZc1SbAiAXNdRd3T74XxPoWjhZPH4JZtD8dOpHHyCFwAEIBaS42Hpnh0BALMUW8O08KU\/3dffdwQrllGVAjY\/bho8F9kDkOHmOgHg7x\/csv\/eULNudVCrZs2aNfEX+sY+VRcgoeEcl4qqEMWSs3ZoWyVQVAWKJSGYDyW7QBIZU0bC+tTupXrdRqE49xqOR2EoFW0oigSBp0wkXgWiJEiRF6qDc6tlSQZns14ii5cAvJRRWz9jK5ShWASWYI0mSRfnD1TuU6JU9vad61eUWeRjXgAQ9HDBG+KWPJBOpXIAfIaAUCyxoIvQfAwRZ7C+Sgre84eXNN7\/De598OlXFh36WEuFCiCekPJgt068HSGWeh6oVfwBWcrnyOyGWzrOZ\/EojDz6i0G5YzB1RY3mf2A4NkqSOalBCUpLJ0SZxwS+ZHNQ5pNAgYZUaXWt8G4BEE8JBLp1onLB08qZ0O5OFR6FLeluixm8xClri2cDL9qFYfXCzra\/v\/bIwff+JGFSqlJZMlWiEeNYh56BPMrtZQAWoAXrmLAEy5WnqQIA8SiMVP4\/a+d2prVVhCuuXtchIyrZCcBsGE3oAOz+I\/GDRh4WlIDqzAIWbLSvKDuEUxzhfgDYGy98sDMSwN4jSbnUufBPt4fPtPB5AP6orr51m6S8o1BMCo\/C2FyOzHQ7rwuFLABP\/tq7zs9xwVcCaOCCp3pHY1OusTA1gJy8B05fAztaBOlZ5KypmiQ9CgMsWT7\/rP3TgK0SURuuZclU5sWR4dI3dT9+u2Rz5lHYWbMofzJ+cdYuCGwuGpob6wBcxTPmDiOXzkEJBCDmt6\/ALtqoJOdzkqeV7YUyORod+\/\/b+\/K4tq473++9RxICs1xdjJAXwJLjgGUHL+C4cdrEWXBJnbRpUjvqzGunk0ybZebN68xk2nmdqTDMNK9vlr62M0Njd9J22k6rmmaZad0qKAtJkzTUQBySKCiJrwzYRgZzdUAYhKRz7vtD9+JrDBiws0zC7\/PRh0XSuWf5nd\/5ne9vKwawGkKeZg5EXQgioP98eqVrRZRxNl5dURBd\/aq65Tgd0+Yz1qwcycaRjqFAePU4Y8BoLpAv6HJAGD8zdsHbgll2ABBu2FicWZcj\/JCIJNkzkeG6NxL+ewG17wCRgsTQ6rKysKs45\/CHNzl\/vFbKiOOJeEa0i5rhojevo18XMHYLgd1CxKywn3mhjJf5bwAYT8T5zdtWWK502YShtHaEiERbu2kTAKAoF7bFbFw9tQIA4BMrPsFZajiHcXb75KnY6qrinIC7OJM0+OI9HHw3ExSXBvDoSHzEKKWZWajQSaQ59CjWfMaZIEA5DqCTiCRNikv6LWwMADTRPv9tk5snIpHmGD4Rx7skaPNySnOLJ8\/8t\/S8mgIfAFhJoc2m314uMQeNX0y\/RgA8zzgTTg0OOotLSkKb3flJZLKlV837+UJ2MbuFQHfo0PJyrZphrJ\/rYDS3v6wgH5yN8w3LNX7d1tIWABG\/3y\/q+YpwnsB\/pzf4fA0b7yRNnpoYQTYpG61cW\/oXt13jbi2vkKyZkVias3E+nzD9i+LsbCwBH0\/E+TWbV4v33LheBfCnX2mMPco4EzYUWC9ZQefj\/f0WYiueYKlhRSgSa4hIfiQvs3VPuYCK9hlLK9otBOYAnqm+LzLw6hLRCIDhOB1dOTJKFyVcC6yikJ9jnUA2u6CmwcOJSDKMs1JJxPCy4lXzmvfMROa8G8XwuIahtJaefjN5u8jEp2zy1MR7MbXC\/HGTM2kAYJSfrXi1kH1orEVMPe+tBLKlE3ERe8qAgx0Ahkuswndvv7YqXiZBHE\/EmWgVNZKbi4xVmJd8NTyZeJrP6SmXzLCpl36QaGcSYwyAdvtNW1iJVfgBEcWhhn0NojmC2RD42iSHVobjGgAtmWGaJdcylfRn+ku0igbkYPxvIcA\/11+aDcKsCaX0q+dsLzaLpmf0RZvPy\/QMZoxhwrlaICLROH\/TDmDj9rXOsT+7fcuZjWuKSD4SIjJjmcxEZspbYPqpbV6I+bwAgOTmIpOTqyUzTBufSGfsFiJ+YudG8Us3Xf4qgJuJSP75u3+3ghORaE8MWmfSUDUdx591rFpmUkNm7Jz1am+v4ACIze58idiKC1LJweoKZ8H3PcWcZyYyWo44v3mctrbz3TRsvus0w4ubtHgN0ASb3fk0gIB6JlWmTlrOS1h1oZcxd0WEJwGMT0HInIlEJKdKrIK4piQvO4c8ueA+Hxsc04aHhiQ9MIybefYCvL7oORJGk1NCLGfZBffUfOacA0B6UuMiVTXzHpj+mq7EzBbBOtt707RaDYDGxlIGzAHLsnxhpudOb8uSazH+PidB2lOaZvmbv+8YICLpMT2DL2Je0gAmjvf3J0udzkkikrdKrMKf\/\/md16VXLy8g44k4P5MYy0C0axDtU0F8F\/vSbwNZO99EOpNMjvBV8jLS9OfbLVe6bP1DaS0dSw6uISLJaFrD1IRYADA1Ac1OuBadzAcsbEpDyMx2oum49MgYz+hXrIVcs2z69TkDpMU5TtZs3mtNA2dMQAZYMVLG9D7nzmhImkgx\/cBi8xU8iTRnI1w059LRO+RhokCeDp8YeKtqpfMzn7u2bPypbuGTfXHtI68eZ0hmWBrZCp3EzGCGG+BMp\/NMDD8+kdaQPZkFAHxDucN6W22Run2t8zkA3yciae+ZyNgMDM7cxROxgVQymS\/Akn\/OoTuje1uGCSNj3Jg\/AgC3f4prx\/v7RZOG\/Jnta51K72nOn3\/11bS+Vnym9kRy9jmJNM8gMWbhljUE86yTLExodjrGWSLNL1jbdNo4cCxRoK0UxYy+ZiIgaA8dPmGN9EQSL785MJBMOTmQZskME7CAeBHLsnxhhIlniEhea9A0kQgCO5zmVn1uHwdw88gYzxQX4IIR3VNzli2bqI2MUo6c8o8B+If0RCpJ6WgaKNAyExnhbbgzigBA00Jam0gJgE07RcV0MsPIIhQ0Mz\/lAIA1R7ACYPoePgcS029K5\/FeInugnvdeQs9JVDAT3JFhGKGjXOcpe3GhLTWpscmhwrEUP56bKRDGLbDkn\/d8ACgQxpGYyDPaFo8lClCdQRpnI1dx9ae3Ct\/7RnYvqZMWpvPMvLX8RNZoXASgtqJizauMsxQAxIYnn1hXnPOXf\/HZ2i8\/+Zue4iPRMdvx07E0LPkCAMtcDhGzafVm2aHHEDFkGEukuVBVWmDdUlHAdm7xvFlFtJNDae3Lk7Hjx1aU5kkAwDU\/gMYsj+ddfhXxjPVDKpagslzo2d4QF8Wp381Ex1LQCu2ag3OCcofV4bDCpBHNSm6325jIkTUleVy12HKM9gXr+fJbS09Mvaey7PvCqGopEotTOFvUeIrWF7OcVctXWBR6xuLg8+dnwZprdRSQ0wBeB4B1OYJRiDgDQEslyThLDR9Zt5w8U1W\/9YdDae3hxzqGKobH+Jpjx\/px\/PRIKhXXhAruFQeK+pnp8DOMwUboNUeWmbQVI2WGZxDGi\/rJhnKHpbhQQ80VFeSG1Tk9AO5nqeEyALLufzw1oI38+NTm+0jNhvy8vvmPNbHKYiki\/Jz1Wl1WZuzmTmSjBQfXVMjqjuoKp2HWmGXeoKWz2R3i1jyrp4BAtz6dgaYJD18INs0VTntWF1m4RBa0XgCwaixlvcqzzDikUssaGix3bVuVDr95csfOSv7xriGLCOTkLth+U1iA8uUFZxhnQpP+v19apiKan5OX2cQrNsj2AlJwIZ6a4l\/dm8VaLqYxQkcGUeycKC6yyls3llnfGiNY6NjnS3QsJbjLZbFAYvYxYrVsXSPlayKfdV9fcG7ybSkAcQBCnqglNl222sKlccvy\/Jk9s7gJchHNAWvToJi53gMAlRWjeJUDyNaBKF0lyWVXMwd4Sf6cgZaFFmBUb46NJrBqLIUadxGgxyoA2cArAJCKivJq13LLW2ML48W4KMJRSI6ZIDoBAFaV5J0G8C3GWee6G9fv6hme3Pt0t1p5bHAMvX19KXXw7GdtBQUizi\/xeL7ym2E8lZgq6KNJTtm2tXIFKc4XUXNl6etbifY4gJ\/9qutE9y215eOMM0dmaCgGAKJwFtIRTgyNt\/XSkY7ewcRz+oY3rdSy6VoDq1gubvKUl\/zF8Gjqsf7B0SevcBbaXcU5jxCRDOlZ72bsuPHea8cH8kcmcFXvaV4IIOMoJM5Ce245+PikCQ+zDI+kI2NpMg4A+VZmA0DG0oRdc5njSldxTjOAqDFRRCRaOBy+nFodG3tP84WU8OL5Vmb1uKyxDatXPGfu57S+lwOYJCI5xTgrAVD2u1hq7Uh85DNlzsJbut+KQ03EQTUH4moCdCyFuCmn\/vhEOpOXayVSaaEgkxxIBRYUWTQU5wmoWC4mi6Six4oLbU+VWAUK4BUikh7dQyRFRNKvaQ2iIDRyAAgEAsTn87HXjg+sLi4p+bLSN3TsWO\/wWxdK6axNpDSp0CpIjsLJCqnouVUleaOzrddrQ+M3AagboSP9wyPp0YFj6nDBqpKZctNkecKZv9mzelmp0jf00I51KzoALZvPQBC0OfigpPfk6EdG0qbPiPNz60ycGOIbN5Xat691vkJEEvb7\/WJTUxPv6eGSSk7tGB5J54ylF+yNwh2FxFLmLHxrQ0ney9PnhnEmth8dvLl3MEEgLptf2\/yMMSZWsVwsL5KK3txQkvf4iaHx23vpyJrewcRbuvbKFzL+C52l+Va2zJprs6UnUhOeiuWv548P9ua4Vn91eDSV6H4r\/soCNXwt38rI1orlI67inGeJSFKvHR9Y33ty1Cs5Css95SVbZlBwmNI3NBUz4ikvWW3cyodHU4MjNGtYL5KKpOJC20r9hpdW+oYUiHki+LgZyrEWSUWnq4pzvnNqcHCF6Ci5F8AaXVO\/0D7XAJDh0dTpl19Wnr7+I1XXlViFl4hIfnBQ08jtGuc6L9b0nhz1jLD81AJkh5ZvZQLhE2987MrK16bzOAALEUm6oajB4o\/7NwKo7xmevBrAzaNpAcd6VSijQFxNYGSUQhPzIOjjnv67VmiHR1qG4nwRRSLHmgoZlszIm2WlyztKrEIUwA\/DP+\/uv2Lvlgm98uDUjZmI5Jy1FhhnTgDDRuWoCwKv2QbXAThGRDKOd4gYZ3lEJOOMM4mIhL4bxiMdz+Wmv50AbgdwNQDvUFr7LwA3sdGUg2ZzsjMA+cWFtsLh0VSK5Nuikog4gJdLrMKHdEPPKwD+N4BRIpJeY46JSNLz6A+Z77rNh9rb263xeFyrr6\/PMM4IgDwiksQ854YQkbDpc\/R+obmUmfdgXwsBlBKRvDlNCEkARi7l+jDOcrLSXhE0eDQBSjYhobhu0vQZiwDFAgCiuO6cCKJUcjDXYhsxDOSpObVcXYilkoN5xFbM9GfNIe09YKlhgdiKC4hIBhlnwvH+fmtFxZrUO8EbeuQ3N+abcXa1Lis4gG0AUkNpzQFg6\/BoKjHTYUPybVwSsQxAZ4lVGNU\/8ysAv2Op4eNfK\/3XycaRRt6gaaJf42jc14impiY+1yQCAPxPcYsgPHPuhGnXnv2g8Aw07Vo0XS9O3QAann7asmHnTs04Kec7OU3PPEuM9jeeFrSG7te0jdVhoeDFXCQ+NIGCIzu01TeunBr8xtNhcUiC0BmMsu9945bMTELF7\/eL113XKLah7Zx+z3n11se08TpB2yvMnoxMN7RperSfCEB49hlRuO66LPza23vMtrqszH68vz+zuqysXL9+FuoQh4Rsvuw+AEcBsEz6FxMW6y15AEjk6Kn0th\/vH+\/8dIMtN7ePrS4r44bgnOmEPofJBBF7WlpEb0nJvDXZndiJa67lbLr2+tAjr1i\/8KnNk4s5JMoqyqviGRx7bZVrfK55NFODpolXPf64+NucnBn57ULrpo9DMx94jDMh1Boiv83JmXdb09sc2olZeSEYDFrMbZv3y0zPM97XtGvxT8808jONjVnjI2ek6Zlnz1uzhfZ5NvqQ8yjZUGAVFaUirefL1xr3NQrHx7aJH\/vc5eIrwyf5fJ9njMHMN4wz8dlnRHFoCNrevTPfFvYcbJnav692e7XX\/26DBgB3fuWEkNj8ggAABUd2aN97YLWWtbsDe1pazhN4BUd2aPVfWyXcrmWxlsZ9jUJWoGnz5vmDByECr5HgESnzvQdWn9ffQCBAJEkSFsI3xrxsGNqp3f6p2eUf40x4WMjieq+1tQmN112X6e09Jq0uK\/s0Sw13ElvxiK4Ynp4D2skDUCRAOdrfbwUAW0XFmjFjH\/k1LugHCy5kCxOMKjMLEdhmKOVSnZDnnWwXgIbeK1rfw4IoGgLizq8cJ997YDV7J5+\/2Lkwvss4s7LUsIvYircjm7rhtK5FnGGp4TPEVlw8Db4wmHI1stEquacGB2P7S139fo1r\/1204PczzQJLLmifX8zevdQ0TTkRFtvG2zUHC5ynZSw1nENsxemhtJZ25VgmFtGWK9IToZVVlZMLHY+wtD3eBtI0gZ1by10EwIkgnoNrv9uHl9\/vF4XGRuw9EavvPTn6JToyUiPkSQIAmzaRen2MZo6uLs+tG0kLxITPQtdI8gCI1RUFP61a6WwA8BYRRAGCwJcYYImWaN7Cm0zJhpmvEsZBJVwKKM6yNOVvAwmCNs21hV1Ic3kXGM320COvaF8QhHRtR98t3cfi1x59cWhyoHjEBkCz24uqRatYPR7pO7+PlnwgM6blW7TMdbXXfxrAL4lI3jyoaeLepdVfoiWa7+1amI8Nzij2fikUxaXUCh9AZtN\/Lb\/rtivAOFvx6qkzWzv6RT5Qujzr02\/JRzLDMuMT6ZT+99TLUiBpllyLltDysGa1JJRYhTSAtwDAwFmXaImW6IICfNEK38UoiksC\/wPKbAAGiEjSPScHPw7gymRyhNktxKbzhKjf\/mwiyRP1XECi3ULEzETGeJ\/XfWQjAdB4vL\/\/ZIOmLfHSEi3Re5yWNukHkA4e1AgRyRnG2daRCfxD16v9DJZ8MlNELWfj56WCyExkWFVpgaW8xNYP4KcPPfS9k36NY8lgu0RLtCTwl+g9Rpz\/zPg1b3gkXVBwalKbLy\/k5VpxLFHAa70l6XU5wvPH+\/tP636\/74iwZ5wJM73ea21+UOmDOpemcZ7z87029iWm\/gBSIBAge\/buQc\/Jwd\/\/wTP9P3j12AiHJf+C+ZD0nNuZZQX5ltu3yE\/u3e5qCr0+1Fm\/wXXm7fA4YpwJLQdbRLfbLXZ2ZsvQxWIxLRaLCc+++BKu+dAWuFwuzeVyCbFYTNi9e7d26NAh1rCvQcMsXg2BQIC43W4RADo7O3HkyBFs3rwZR44cmfrMsy++hD+95w+n3qupqUE0GuU+n++iXW6DwaCFUiqqqnreXNXU1GD79u3phbbZ3t5uNebHIFmWBVVVtfvuu2\/e7TU3N1tlWRbcbrfW2dkJWZYFSZJ4fX39eTkP\/H6\/6HK5iPEc4\/\/G+pjncu+tN2kul0swxli7rZYj6zf+tigJc80xAHxk+VUzfm+8IgVj3ADYhdZbF+Zk\/4P7hSNHjsDlcp0zdgBT\/CnLsrBn756MmSf9fr+4e\/duYvDipSJ9jtlM\/L8k8D+4mpij\/ehg+78Ew+vi43kzljQ0Mhaai7LQQZW5K1zi\/f\/DG12XI9xERPLGpY749fv94o4dO0QAmEnYXIDInj170NLScqnjIQS\/32\/dsWMHr9tVx\/67wFdGKo5L3a6RzuIivm\/ZvXu3cOjQIXYx7byL+0cMtYbEhfJne3u7dTGH+qWiJbfMDxiZNqrr1ZdPnUmPM8wGx0zH9Mcn0rDlCtralVZhXY4QATB5UNNIE\/ZdMuGnCygNek4nxpkj0hOpaWtrWybL8uWSJF1OKZ06oCRJAoBRSumz1+y8lpY6nc8TkWROxgbcpU7ncXOKCsYZifREVicSibXxeLygq6srI0lSicfjuRKA1dSuJkmSpijKS5TSvltvvdVaWVX5NBHJqDGHjLMF2SyMq33H4Y4t0Wi0QlXV6YJC9Hg8ybpddU\/M5\/A0blThcNje3d19g6qq0w9si8fjidXX1\/92LuFsDkYKBoM7FUWRZFlmqqpqsiwTt9t9Kh6Pd+jpNgx3QhsAvnv37qvi8XiJoiicUgqPx7NJkqQKAIxSaqwPdzgcJBqN9qiq2rNz505SWVX5KhHJ0aamJgAwis9f9CFq9C8YDH5IUZQVmKUIDityzvj9EpKBqqocQJ4syz0+n+8Vvc1z9kgwGLToa5RhnG0NtYbWU0prVVXNN\/MmAL5161YC4C2HwxGp3Vb7AhHJKWM9mpubV8myvBWApqrqJVO+PR6PVr1500srXStOTL95Lwn8Dxg17GswNv+VQzx5uZoAsxVcAL\/PjAGWfIgkj9sshGxZ44gD+Hsikt7DaW7da228aI2FcSY07msUfD4fY5xZIz2R6\/r6+u5qOdiyTlXVCgC5qqrmq+q5iVJNf3\/h2bZnxlVVfTUYDL5V6nQeAfAQsliqqG\/Q4r6+vgOKomxBNrUyp5QuUxTlvH2gqioopZokSaNtbW2ku7s7HAwGn67evOk\/Sp3OMBEJX0jeoMZ9jaSpqSkTCAT+TlXVa3RhZJ53gVKaBFAJQF0ARFYM4CfTbusaAEIpPXkyNvCxUqfzKIALauSU0v0AVqqqyimlGgAiSdJzDodjL7LFQrBnzx4CgIdaQ02U0s+pqppvmrOCOdYHAEa7u7uF7u7uE4FA4FW32\/1ftdtqHyEiuSSVcxr3NRIAGUrpAwCuZEVORkYGz4\/iHxmc8ft6T9M6r30XwP\/y3eETGWdG2gL4\/X5RP\/zyQ62hxpaDLberqroCetp3XQEBpRSSJEFRpnLIjUej0Uh7e\/uPa7fVfqupqQmU0usB\/KvpMLlooU8pBaVUo2r8TwD8qONwhwWmHNZLAv+DRxoAdB0f8p2IDeTZClxsvozG2bhWLC8TN1+2fBBALKsdanyxAt4QaCbBqYXD4WtCraFvKIqyFoBEKTX3O4OZMz0KAJZRSvMBXK8oyocjPZE\/9Hq9Kb\/fLwLgfr\/fAiDe1dU1AaAE2WA4ogv99PR2k8kk7Ha7lVJapG+kKwFcSSn9XHV19SHG2Z8QkUzMR+gzzixEJOxkbGDtw08+vzFB6TL9eWaBzwDkdxzuuBvA\/9n\/4P5zNupsJMkOQVVVO6XUhnOjoTMA1nUfefmB+vr6vc3NzRbG2YVSXxB9DjVdS7dQSnPLy8unbgGBQIAQkaQCgYBLVdUVlNKMIUcopUYhoZmeIQIo1A+SKgBVqqreHI1G\/1c4HA5VVlX+AEBvy8GW9GIhKK\/XazxXpJQuQ7Y\/Cy2JmJIkyabPJ\/RxTykkTU1NPBwOX9VysOXbqqrW6vw5nTe53oepJvQDYYskSVEA\/88koPNN63YptHyu2y6EJUjnA05Gbn3GmfVnT3Z6dUa7sHfO2SIT2tqVVpRYhd6HHnnl6F23XXGhPN5zEWGcsVBriOhlBJd1HO5obmtru4NSmmMSgsaGMpjYOo2ZmWnDpQHYZFnuBPCUfqPRiEi05uZmgYgk\/cADDwzjbPUmY5NZpm8Qu91utJ02z1E4HHYCuDORSPQBaPTd4ZvKLTXHzQUAtPTk5B+RkcFVervC9EOGUqrF4\/E7GWf\/SkQyOs8bhLlim3mjC5TSjKIoe8Lh8B96vd7v79y5MwfAXAny0phW+UmSJJckOwoBjE777Ijpc9wk1DGLkOWmA0zUx2unlNYAqOnu7t7odrvv9Pl8Q4u1O4TDYfNhp5nWGNP4aS5KU0oFMxzEOEPH4Q5LU1NTOhwOf767u\/ufFUXJMa2joXTYZhk3M9aDUvrX0+Y7ZdqHwgyKzGz7c7axcNN+WBL4H2RhT0SipZKDa4mt+Iq4llcYTeQLC+AADZkxi6ds7TiAR77wqUfZXfwKAQusnmRyU1sD4MQLL7wwGQ6HS0Otoe8pivKxWCym2e12bmL2jC7kDZqUJGlCf48hm2LaEJhWSZI0AE97vd6Y3+8XZ9BoLThbd2FqM0mSNIhsYRiRUqp6PJ5VqqpKlFKrSbAKdrs9oyiKRVXV+9vb27trt9X+cv369VpTU9NsB5\/Q1NTEGWck1BrazIqcIrJaMZkmKDUAgqIoywCs0gWsOM\/5Fc1tmME4Sina2to+zjj7MRHJ5AUOERHmgj1ZIdVL1TidRXbMNI8EwJgsyxnjQNU1Tot+C4PpENUAaIqiaABuBtDOOLsfwMvhcDh6EcZc8zjMfbugckMptXo8Hpihqnvvuddy4MCBdDgcruju7v5TXdindAE\/dauQJGlUlmWuquop\/RZJkK2IJeoQT2zP3j2nfHf4DN7NkSQpZy54Ztab3SxjoZRClmUgm+tqSeB\/gDV74WRsYBmxFW\/rOTlYe2xoPMdcHm4u0t0xtdXLC4RN6+ReAL8AGjngJws1tJlgnJM6JLIu1Br6aVdXVw2AjN1uJ2bhJUmSFdkMnr+rqanJRKPRhwEM6ryblCTpRgAuRVEESZKukmV5nSRJin7Fv9CBxJA1lqrX7Lz2j0qdzi5kC3VETw0ObqNq\/Iru7u4bFEW5Wd9AhuBKA8iPx+P3AnimqalJne0BLQdbBAA80hPZRCmtTPQqUwLS2LT6xjb6ujzUGrohEAi8EWoNXezSE32Mt4ZaQ19lnH0LAF1oG4lE4kJQg6aPJ+3xeH7mcDgeLasoTwIAVeNCIpHg0Wi0AMAOADtlWd6sC3nzYZFRFMUdag39qHrzpmt06MRWWVWZvkhjrnEIxj0eTyuyGV7FOW6mLDsU6SkAWL9+veb1evl3HvwOCbWGfKqqbpwu7CVJ4h6P5zmHwxEoqyhXSp3Ow6cGBzf39\/bZ4\/F4taIoV3g8nlslSXocwMj69ettANjWrVtVAA9TSoenyWICIOnxeD6sKMoGHQabKjDj8XgGATwBIDn9dinLsiZJEiTZEQZguMAuCfwPGhGR8JOxgdUAVuezyT3HjtNcoGBelZsE2LFiREZR+RjW5Qg2AKv0gjRvLcb\/nnEmRHoinHFW3HG4o0FRlJpkMpm06ziKga9LkpSQZfm7brf7V7Xbat8E0L99+\/bpz3rCdKXf1NfX9yFK6X\/qf2vzFAZjVI2\/udK14gQw5cn0IoAXGWc\/6Djc0djZ2fll\/apvYMSaoihVHYc7ipC1980I66iqagEw2d3dvUlVVbcZZpBl+egQs2ig9DLjKk4ptSqKsv2+++77l2AwmDfb1Xw+WK6h6cZisbTH4\/krAF1EJI8t0DVQKygo0ObxLEIpHX3kkUe+duDAgchs5x\/jzBPpiXwOwJ8qilJksqVYALCurq4cSun94XD4i16v9zQuLqBPAMAKKi63JHrfOPbFL331zp7uwwsq2qRDgvyqqz5UQim9TRe+Zu16cufOnT+srKr8FwAxIpIh\/blP6+\/\/WufFOyXZcYyIhPv9\/hQA1O2qe5KI5Bdz7JO7Ww62NJsUggwAqyRJkbpddf9jPvtuusfXksD\/gEA5jLOSzNAQAWB\/4Xhq5VhG0MScPHB2Yf6f1DT0imGhbs0GBuBhACcMDHExwl7vT26kJ\/K5zs7OOyilGbvdnmMWVB6PJ3HNzmv\/udTpbCAiyQSDwaIXXniBNDc3G8JSCIfD8Hq9hrCH1+t9GcDLxrPmAQkYAtwGIMfv94s+n89SWVWZbtjXYAm1hsj+B\/eTu++5++vRaPQ2SmmlLoAMzbksHo+XAoj6\/X5hOqyjB45lGGcrWw623KgLC0MrFAA8tq44f1IZkb5iNn4CWM8423FqcPAogPHFHKqSJBlGQ9FutzNFUayh1tBNjLNfXaCy1MWQsGbNmuXBYPAoAFt5eXkGALq7u6HDOiIRiQLAfzI2cFiSpG93dXWtMQl9A0ry9fX1vcY4+\/tIT8RRWVWpXoLUwNbr\/+grJXtPvzSwY8cOQV+LOVnVbEc4dOhXecgWMzqnNoQkSW9UVlX+75aDLRNPPfVUJhwO2wKBQGb37t2WaDQq6O6tgtfr\/d50viQiGff7\/Rav13sOPON2u0k0GmWnBgf7dJhx+lXcGumJlDY3Nw97PB5xprFMD\/JaEvgfHM1eA4BTg4MT6clJJSet5Z2gqiUrj8bn5cHA2ThsuQLfsrlUBGAlIjl5sf0BIPT19d1LKbXgrPFL04X9merqan+p07m\/43CHNRgMor6+fmSOUnICAOzYscPicDiE2m21mXkKSM10yLCmpibu9XqZ7u2RAZDx+\/0WIpLxQCDwM0mS\/LoniuGVonV1dc2qKRuumG63eyWAGzCt2LXb7T4Rj8dPm3Bn43azteNwx02122r3NTc3W4lI5qvlGzDYuCzLr1FKt+rtWmOxWEaW5c9GeiK\/Ypwdi\/REXvd6vZc8ACiZTGbq6+szgUBAq6+vP8+wGAgECACy0rXiFydjA\/2KojxEKd1iEvqaoiiax+P5AwC\/lGRHYaQn8hJ0t9CLgXaWn34p3dTUlFpI0FhLtnIX27lz58bu7u41yTfeyCSdToNnicfjGSMiUf1+v+XAgQOZAwcOzKhs6NHt2rQSqQKy8QeZaV5r1u3bt6dPxgYmZ7nhaJLsyNx3333p2faEz+eb1bixRB8A+pu\/70hWVKyZ6Hr5KJSjAwv+vqNQJMiWbBzUc4QsSlkwSjdGeiJX6q6X5xSdlySJVVdX\/1NlVeW\/tRxsIfF4PG0O+pntECEi0err6zPbt29PX8ooWJfLJehFKuKzaNIXbCMaja5QVbXYZE8QZFmmBQUFTwF4FcCAfoho+kEidHZ25uGs4XFB46GUwu12\/1ySJMNwCrvdLiiKYm9ra\/sLXWu0423Mf2TymJkuiBgA5vf7xVKns6+mpuYN\/bYjmDB9rqqqO9QaqqBqvL2trS15qW4gjDPB6\/UKs+X8mZ77xoAFE4lEQlVVnnQ6RTMspyhKDuPMiLEgjDNxpvw5Pp\/vvFQHBt9Ovyl3HO4wY\/kzzmOp07mUD3+JZhey3\/tGB2ecOQB8JHu3y58\/w2TGtCs8KyGJiBGRfL1JEAXMz8XtPNr\/4H4CAH19fTeYtGsDnxRkWf5NZVXlj++9597JPXv3lFZv3pTzbsJhsiwLRCRMkqQPGxCJSdgLNTU1ljngIq5v\/o8g62k0pamrqvqa1+t9uW5X3RuyLL+Cc11PIcuy79Tg4N6777nb0d7ebl0IZo2sgflxj8cTxFm3TQOG+kjH4Y6\/r6yqNGAdI5IUWKDH1WLJ5\/Mxr9crtBxsGandVrtfluU3ca7Hj9HfjV6vdzIWi11UaohE7xtT8o6IRFNVVWzc10hmezU3N1sNxUTPy4RDhw71AHgDZ43rIrI2l02h1lAz42yNIdQb9zUKejT2xfrVX\/IDeQnS+WCQCDRmAH8VHU2vG5pYtqDDPjWh8S1rHKTEKjwKAH6NL7rcmpHMS1GUq3UBSkwCVJMk6QARyZt6gM\/R6VCQnh6BdHd3z\/mc6upqLMDDQwBA9CAtEggE4Ha7xXvvuRdf\/OIXwThztxxsuc4kkHkymeSyLCfKKsqpIRj0VAHGYQEiEu7z+TwAPm46LARJkrgsy4\/rHx2XJCkiSdIukxseU1W15Nm2Z5I+ny8WCARsC4F09N9XVW\/e9HBXV9fVyEbjGsFAWmdn5\/VlFeXVfr+\/I9QaEk2Ht\/2dYkifz8cCgYCNiKQtEAg8IUnSOhMWLehzcQ3jrJmIJH4xyfkKKi5HoveNtN1uH2Oc5RCRTM6DT6f4LhgMWup21VU0\/\/TRQWQN91P9zD+ZLyiS8oVQa+jqYDD4P+t21b1MRKLqsA4JBoPCIvJBvW20JPDf\/9q98LAgagAQG56sjKpjuQWnJvlYacF8tQ9NLgApchQlAHyfcbYeQGQxGzAYDFp0eGbb\/gf315g0OsPdEeXl5S8ZAWJ79u457xm618GlTgbGoGP4gUCA7dm7hxveDd958DvXhFpD31QURTYEajKZnPR6vXa32\/3dUqfzTd3f\/5wD0HeHT\/T7\/VoikahQVbVS1+5JMpnUZFkWq6urX9THg\/b29l8A+H1kjYKGpm2VJKmOcRb03eGbXMB8CzqMZKvdVvubrVu3PtnV1XUHzsYzMEppYfeRl7\/Z1NS0w+\/3IxAIiDrUMoBsfMQ7khjO7XZrjDMh1BrqUlU1CSDHPAZKaUXH4Y58APHGfY2LDfITdQ1\/1datW\/9Wtwmps2jQGgCLw+EYKqso\/0Wp0\/mGDrHYAIxdeVnZd38HXJPofYPrioo4tnKMgCLd1dW1QZKkQ6HW0LPt7e3Pl1WUh1a6VrxYX1+PQCBgC4fDmfdCkrglgf8+JyISbVlDgwAAmfHBtSdiA4Wwb8sA\/fNa+xUjZZDX9sFdbC0AoLHUsGazO\/lirqsOh0MAgEhPZBPODRQyDKEvSbLDaoIazjFwEZFo7e3tGwBcDz1IajYt1+UqFc6cGf+Z1+sdYZwJ+x\/cP+c0AShqbm6W3G63reVgC2tvb18bj8f3hlpDe7u6usqMPiWTyUm73W6XJKmjdlvtt43apGbt3qCmpibucrm8pn5pdrtdVFX1N5VVlb81soLWbqt9urOzsx3ATfpciJRSjVJ6e6QncqClpeWl22+\/nczzoDMCuPqJSI4Fg8EDkiTtppTm4ay9RFMUZW17e\/una7fV\/tJ3h28SAFMU5ZcArsL5AVxvC3V2dmL79u1aIBDoQtYoe45dQVXVCQMGm36DWsCNx7hBliqK8sfz+ZLH40FBQcHwSteKSHNzs\/Xue+6eICJ5vbf32PErgV9HSeYTg88NZsZWjhntGwepvaur66OSJH20s7Pz9wKBwG+qq6sf9Hq9XUA2Q2hTU1NmSeAv0duq4V\/1xz8Rfgfgv57rmASINlDUr4lkfi6ZvxUpPutyoMQq\/BzAoM3uPL3Y67WR8zuRSExMEyiaJEnQsVxFx5TPM3AxzvI6Dnf8XTQavVVV1TRmDuHXgKzb5gax8hlkUwDMJeihKIpTVdUfABjv7OwkyBoNiwGs1KEFw2VSc7lcObIsd1Rv3nQHEcnxPXv2nJca2kjWxjj7cMvBlvv1ICMLACZJkijL8vNEJGPBYNDyyCOPCPX19enm5uYndFjHMNSmVVVdnkgkNgJ4aRFLL\/j9frFuV90LodbQfyqK8vuU0pQ+ZkYpdcbj8S8DeLGlpeWY\/p13RRhVV1fndnd3izNElhIji+RFaPhTfKF72GCOdngymQQA5nA4Tpt5LxgMWlaXlY2tLiu7Jx6Pv66sVP7KNGcEZyOnM3qm0CoAVW1tbTcFg8Gn6nbV\/SURyeC7LfSXjLbvfxJ+953PpBlnxTk5l+0cmlgmABDmI+wBwMFOsJ1b1gDZAJLhpzTNcgm8YGbjuxyqxufaDCQejxcpigJKKdczA05\/CZRSKIoitqWPzgv+AGChlF5GKa2mlG6glF5BKV2p+8Ybtw8uSRL1eDw\/uWbntb+\/0rVCCQaDllny7muMM6HjcMeYqqprpo\/b7XY\/xTgTFUUR7rrrLvj9ftHj8fyaUnpq2twI0Wh0o455L\/RWpTU1NXEikmR5efk\/ybLci2y8gSGg0oqibAy1hj5pEoDvigKYSCRm5Sc9TcAl2Qe6O6VF18hnfNntditm8I6p21XHGvc1CpGeSLJuV93DW7du9UmS1CVJkpGHyRiDVV9DpufOWa0oymdbDra0hMPha5qamjK6rWhJ4C\/RpaemZ54VAaDr+NCWIZ68Sk2AL2DdeelyBym0agMAVvl+\/rB4rcYvBQ454wZXVTXT19cHxtlc30vhbLIwA8+fnm1QKKi4XCshmYUcTEYiK\/NLNGlumsfjeaFuV93Bla4VbwQCATKTMU7X7gGgNBqN7tENkUayNlGW5Zdrt9U+SUTC77vvvvT27dvTTU1NvL6+\/nVJkvpN4zQ03luCwaBzEdqtAADBYLCgsqrypCRJ\/6G7aU7tfUopoZT+ZTgc3qJ\/XpyPm+mlpng8njGlUT7v5mdAOhf5GC5JUkqSpMk5XilJklL6IWMDstWjzBCdJDtwanCQ1e2q+\/nd99x9rcfj+Y4kSYOSJKVMMKU5epjrSeyu6e7ufvJkbOBG3VZE3g15sATpvM+p\/xdj2VQGR09dhay7XhrnJiOblUboKNtQXWEtLrQdBfDNlr17WeDS1OjMmSb4pyJeFUURZru+R3oiIoBCj8dDVFXNNf4\/S5KpBfVTz9mDaW2a873wrq6u3QA2nYwNDJU6nZ2qqoozlBA0+n1aVdWPmg4i4\/+05WDLJ5qbm83ZHIWampqyeDxe2tXVZYabuKqq691udx3jrOXU4OByxllsIR5S5eXlk5GeSLp686avU0pvoJRuN0FUGVVVXd3d3R8C8JKe+Mw8J28rb8ZiMU2H1OwmJcScF8ZWXl4uXgSkY3ah7AXwgCzLI6qqirIsa7MpIpIk8YKCgt8CQO222owB6wDAStcKCuAlPXhrDMB9jLNvhlpDn1EUpRbAtZTS3GQymbHb7QLORhBn9LoLTYyzpwBgJqeEJYG\/RBdFH9pRJhCRaD954tVEPMGxwE0jXFZehBKrYMXMqV8XRLIscwAoqyg\/0tnZOYGzIeNELzZyzc6dO11er\/fYLHaCSYfDcQBAm66BE0mSNErp9YqiXI3z0+FeUOtDNrJ31O12\/zQejw\/qh1EJpTRHVdVP0HNz12e6urpWA\/ha3a66uwD0T++nEZkZ6YmsB+A13T5EXbhdK0nStdM70tnZaT64jDFwSqkQj8d3IZvSYsHF4iurKtN6xG+yvb39G6qq\/liPbjaCvDiA\/3kyNvDzxx55dGSuG9jbhDAIsizfqKqqwzTPxkF7RJIdIzqUtRijrVmIW2RZfsLn8x1byJdnEshGpC7jTNRTXw\/X7arbD+CHpwYHP\/9s2zMeVVVvNykNRgpuTVXV2lBr6Jb6+vr\/1LV89k7KgyWB\/z4lQxB94VOb04yz5c0\/fXTT+BkCW4FrQTjwGkkAgOfCP+9OXGwgic\/n47qW1PnAAw+c1gW+2VOnKJFIXMc4+3fT\/6bI6\/VOAvjB9HZfOfjSpCqpV+vCy7IAgWUIGFq7rbZpesqI9vb2v45Go1\/R0+EaHhlpRVGuDLWGrrjvvvuUWCxmgcnYqRdIZ319fX+FbObN6UU4uJ6eYSbBND3Xv4Csx82HTw0OSitdK2ILXQO9aAfz+\/2W7du3HwwEAh+llH5WH7eR+XN9f2\/fH3g8Hk2v0CTq\/byUGPp5\/HnvPfdquhCsMglHA8oRJElqX+lakbjIurzGwTYpy7LdSO0QDodn\/YLX68VcbpSmXDgcAHbs2DFSX1+vnowNrC91Ov\/fnr17TnUc7mjo7Oy8k1K60nxL1NNtf4lx9lKoNTQM4MzFxBgsCfwlmtJMGGd2lhr+EwCtcFTcED1GAcs8yhnqVJQvCmXOQgDIk6+rXI6sn\/bFkLZnzx4S+FkA\/\/fr\/\/fXAO7FWaMoKKVaNBr99Pbt27+vpzM4j4LBoMWol6qqqkWW5cyJwlOFOH3u5xK9b6DE45n3Poj0REoDgcBpSZJERVEYALF2W+0\/xePxSkmSPkPPrZ6UB+ALjLPfAIg37GuY2rCHDh1ijDNx\/4P7LzNlOTQLH2EmSC2ZTGo6BGB2iSTJZDIjy7KHqvFbGGf\/pvdhoV4eWsO+BmOevyRJ0qcppbk4ayvgnZ2dv1dTU\/My3iGXzJaDLdYDBw6kgsHghxVFudb0XK7PzwiyaScumvTAq9H\/6vgt\/ck\/fovpJQsvmYA1bDmlTmfEd4cPLS0tAoCGQCAQBfB93fg\/te8URZkAMKbzGd5JWGfJaPs+1vCffUbMEFvxq5GeiOv1t46Xpia0CxtsLflGhSvNUSiKyFZIejkxbB+GHpp+Mf1av369QETCtm7dOjwNIya6EL8uHA5\/hoiEzRRhWl9fn\/H5fCmfz5eKxWIpn8+XugTXYg1A2ufzpSil6bvvuTtz9z13a0QkyerNm\/5dlmXVBDUIemrkDS0HW5YTkWg6voxgMGhpamriHYc7agCUT4NnDK1VkCQJ018ul8v4\/zlYtd1uh6qqvK+vr0Z\/1qIVAADc5\/MNezyeb+lzb9xaRErpFfF4\/EbTIfW2CSFdY08zzgoBfBmAE2djBLgO8xyt21V3CoA4jzTXc5IeeGW7LK+IGLeeRTYlzHXDIiJhLS0tPBAIANmI6ucBHNcP2qm8RpRSlYhE\/faD33\/H3TOXNPz3sYYPgDHOWotK1vx73jJqm2CJtG2eBttjEyv4Bo9FLC60vQTgrX0vRjP\/cfmai\/bQadjXwJqamlC9edMjiqL8Bc4WkhCQzU1i6e7u\/lvG2VNEJCf0WrTcKFVobsvlcgnThOqlvB2lA4GArdTpfApAB4BdpttIBkCZ2+32AnhDL7QC4+YRj8dvA+AyQUYZSZIsNTU1\/1m7rfarkZ6IuXBF9n3ZUV7qdOZ3HO7wPPnkk98wzQmhlAqKonyUcWYnIkkuFlpramrifr9frN686WuKonwUwGZTHy2U0tVvpwLScrBFfPjhh\/HUU0+JAFioNXSnoig36zWFp2SRJElwu90dAMYDgYBFP9Qvli7FAaYRkUBPtcBnMZ5rkiQJ7e3tFgAFsiznzXDTs+qQltDTfXhJ4C\/RpSE9wjanl47kjWRE5BJh3ukUHOyEsMa5QSixCodiw5Mv313hEYgoaJdCmAIQSp3OnpqamrbOzs6bYrFYWvd\/NrwZKloOtjzKOGsA8BwRScLlclmbm5un3OQOHTrEvv3g96EfCJdcG9Xr4Gp64e6QKSjKEB5iPB6v0g13mv4zwziztRxsudKESRuG5DMAvk1E8sosjzzKOCuMRqO\/kSTpT2i2KMpUymAAro7DHbsA\/Nf+B\/db7r7n7sVqh+JK14qx9vb2r0Sj0V+Hw+GM3W43DMrnwDmL9NIh+lyIgUCA6DYNNO5r1IyAI8YZv+222+5SFOUbutuq4feeAWCRZfnN2m21\/0JEcpRxRmZL9btASEfTbwuOtra2cb\/fr7lcrjn5RpZl7vP5mI6xg3HmQjY9eB8Aobm52WrwYzQaNYQ\/+eKXvspfO\/KiGOmJ1KmqSswKjT6vVp2\/3nGZsCTw38d0prFRQ4M\/3TuYKKB0FLaCgvl+lecSAcV5whCA51aV5J1ebDrkmTQ9XegvL6sob4tGo5WU0nJMq3ykKMq2loMtj1VXV\/\/jydjAt1a6VgzO0JaNiCQZDAbfloIeHo9HAwC3292uqipFtj4pdG0elNJdkZ5Ic1NT0+ju3butDfsaMh2HO64CUI1zjdFWWZYP126rVYx0Ci+88AKfdvOBXrg8N9Qa6lQUZa1uhCb6zccej8d\/n3HW2nKwJb1Y2EXH8sXabbXd8Xj8CbvdfiPOuupe7E1JeP311+N6VaepVMim9aqI9ETW739w\/0cppX+Mc90mGbJxAGNut9sP4FW9FsFFe7HokA5zuVwjlVWVgm78X9AhCYB1HO74OICPBYPBf6jbVXeEiGRsJhYHgEhP5CPd3d1\/Rik1V\/XiANKyLIffLZmwJPDfp6Rf+wmAq0+PjFxTcGoSY6UF8wr2GD72Frvl+q22LZtL+wC8arjFXUKoCZGeyEhlVeW\/V1dXDwP4t3A4PKlXODTC1Fk4HCaqqn5FluUdwWDwdUVRfuPxeNLl5eUAUNxxuKMgGAymKKWfMGmKl9IYxwAItdtqOzs7O88gm9xs6jl6UrRiAKOHDh0Stm\/frgWDwetUVV2OsxGtBk4fBjDscrlIfX19ega4BcFg0EJEMhEMBkMA7pihS1cDWOHz+aJ79u6xYhHpjHW4ihCRnAyHw1+nlF6t+4cvJCBvJoHIARTef\/\/9n7\/\/\/vub\/+Dzf3IyGAyuKC8vvzGRSFjj8bgr1Bq6WVGUcmQLfHMTpMWRxbwzNTU1+2u31T6sa9RsjuLw8x5y\/sl8zeK1uGVZ\/tvGfY1P+\/1+62x8YrfbhWQymfZ6veXV1dVvVlZVPk5Ewpqbm+3RaLReVdWPA9gZag09EwgEnpck6a3y8nJrIpHo1A\/NjfF4\/Jru7u69iqIY4yRA1jDvcrks1dXVPzErFEsCf4kuiRadSg4WElvxxxDvzfTkFOQUXQDGGaGjWlG+iD\/45Bbr7ddWvlFiFf6tsU2gDTs1AZc4V3plVWUi0hNJSbKjxe12Xw7gS7pLoBEUROx2uxaLxdKU0p2SJO0E8HlFURil1CiZxwAsmxZ4pV0EHHHenOhpmsebm5tfALDHJKQyAFb29fW5AUR3796d07CvYW2oNbTNVMrQyKEzDuBJIpJEc3PzrDYUk9Z\/GNnC7cU4txKU1HG4oxZANNITuRhtnDU3N1srqypf7Ovr+4EkSffqOPpiBf5UiopoNPpnqqru+qzvk6e7uroclNJqI4rWtE7paTAOkSSJAfij2m21vwy1hgiAzCXwXtGQzWgJUEisyPmndrv93gspBXa7PQUgP5FIfA3A44wzW6Qncl1bW9v1Ovy4rKur6xZJkm5RVXWSUmpRVTWir7UbgNUE6U1VMnO5XMTj8Xy3sqryFX2PLtpoe2pwcEngL9E01cZWLBzv7x9\/fZiki6TCuQQ9iqRC4ZYPlwufvH4d1uUIEwAOEJHs17XBS57WVdc0J3Uj5F8DeFFV1QMAluubheubzwIgrQtRC7JGzPOu0KaNxXXhIszhQ67N8JqRJEkS9BS+HYqifEp3zzQOQK5f8Z+Nx+MTkZ7IakVRrsS5hTyssiyH63bVPa8bLvkccIvW1NQk1O2qi7QcbGkF8Hv684y2lsXj8RsBtHzzm980G6ynj0O70NwHAgFORHKGcfa1loMtH6aUbjTfSuYxN9PfE\/RDiQHYYPwzHA4z\/eZmHrc5V43F4\/FMVldXf93r9f7IyEO\/GNJLU2KWtdUSvW9Mj4mYFdJUVZVJktRPRMIZZ1pfX18FgEL9MACAlG7Tsem86TXxn+GRY6ybgGw5xMfqdtX9o357Wcihdd64lipeLdE5G\/rOrxwXAagA3gJQtGKkbHoUqjZCRxkyY8JNW1cLX71tTe+Xbrr8zXU5wtcAfPHNSe1HjLNcIpKM9jb6ZTPOhFODg67abbW\/vvW2T97s8Xge13O+iPpLMMM8+mYyv8xGv6nPejweuN1uMgvGKkxrX5wNv67bVceISDSHw3FI96c2sG4bpVSklN5RvXlTTn19faavr28FgOWmflj0m8ZzRCSn7r3nXstcAUREJJrf7ydEJJOSJP3GJEgF6Ll1KKXbGWcrDhw4kAIAqsbT5s8YY0kmk2njEJnpWT6fj+n1ck9UV1f\/UHcHtUxrSwBAEomEMIvsMGwUxssQ6ilk3XlTdrvdMFybk5aJkiQJHo8nvnXr1p\/t2bvn6sqqyqZgMGgxKk0thkxlFaevq\/G71fT3hV4EZ6PLNYfDsdGUY8d4z7ihMJzNv8SmtyNJEtu6deuj1Zs33Q2g6GRsIGc+t5fSbGZPcVqfBAA5pwYHFzVPSxr++5Tqv7ZKgMYFAHUZkm+GZPixRIHmYCfEqzc6yG3XXTF6pcv2MIB\/jA1PDqlPR0a9n6q+ZV2OAADLAIyjoUFAY+Pb4gkDACdjA2rH4Q5x+\/bt7QDqw+Hw7r6+vrsURVkBYCXO+rRPCXBW5Mz+Y2QQlNK0JEljsiynAPQA+PU1O68dLHU6Y8bnPR6Pxjiz7H9wfzmAcUrpuK7B5+oHzJy3mNpttcPxeJx3dXVRSZI0E0RRQNX4NYyzJ0KtoY8gW\/vWMIJyWZbz3G53EgCuv\/56wShyPRvt2LEDAOBwODplWY7qrpKq6SNrOg533AbgX3VobFV3dzfXM23akE3BnOfxeNyMs4hu4GWzwH7pk7EBudTpbOnu7r4SwA0mF0KuC6vJeDwuGN\/Z\/+B+jXFGQq2hIlVVJyVJmipBSSmdFUqjlKY8Hk9CVdUJWZbfdLvdT9Zuq30RQB+Ao4YmvVgYh3EmNO5r5Iwza8vBljxJkuK65r0YZSUty3KOw+GY1PmUMc6+hWy65g\/pNohi6BXCpudyMmIcZFkeAdDudrv\/oXZb7eunBgedodbQS\/OtgKXDNnEAKT2FCNdzPh3TD5dFY29L9D7E8AHgp8+\/ceKR546tzFgk3hPP41dxSSQVx8XbP7xGq1tf8ksA32ep4Xab3XlS\/66IbIBV5l3otxHYNbXp29vbPfF4\/A4Aa3S4QDAJfX7lZWViNBo9skGsDHs\/VT1KRPLybPPBOFsR6Ync1dbWFonFYieQzW9fWlNTI9duq310rlJ6jLNlkZ7I7Y899li\/rtUZRjiyc+fOVGVV5alQa8jzwgsvTE4T4KuqN29SVrpW\/G4+KQKM55+MDeR1H3l5B6XUrSjKWwDSejRuzq233nrK6\/W+pn9+XaQncmNbW9sgpfS0bnBcVV1dPVpZVXlU17SPzyZIGWcWIpLMF77whbzNmzdvicViogmCsWzdunWYUvq6yT1RY5zlRnoi67u7u6vdbve2aDQKAKIp4+UUybLMJUmyA3i9vLy8s7KqUiEi6TXeN\/LSXCqeZ5xJkZ7I+kAgsChl1m63I5lMcrvdbr\/hhhvC27dvH5jOE+FweENfX98WANsVRSEmd10gm1UVkiT11u2q6yIiCZl42Vq7rZYh68+vXUAuaydjA9JjjzzqjcVixLQm9mQy2d3U1DSEtzlAbon++wh8Uf\/p+dfWV0\/d+ee\/SN\/wN63s8\/tf1H76\/BuZnonMw4yzP2acre7tPVbMOLuMcSaY0hkI+t\/Cu9R\/EggEyJ49exacQnbPnj1EhwbO2\/AnYwPSHM+0XkR\/c0\/GBgrfjYNd\/2ljnK2baR4ZZ8ULaett7KvNWJNgMGgx4Jt3k88WQn6\/XwwGg5aFpjUOBAIkEAiQ98oYlyCd9yE9I4iGq9sGnpkoAmD55HVefl0lCVStdP5IxwBHREl05bhWbwHwiK4d8elwy7tBJt9rwZw7Z6aEV16vF6qqajU1NajdVqvp4e3aLDce7WRsYPVjjzw6dOTIEe5yubRYLCbE43FORJK+UL\/a29utDz300Dn\/27x5M4hIJgBMBAIBokeRnvO+EcCzCCFjMaKJjxw5cl57+pqJLQdbmM\/ne1MPQoPL5RJkWTbq8g7P51mN+xqF5uZmi\/GcC\/U9GAxaFEURZFkWTJrvee26XC5NlmXBd4ePBX4WgK5UsLeLv3QDO3nkkUcuSsBu3rwZd99zNzMcFvRbCGecCZIkTY19Np4Mh8No2NfAjbEuJnhMh9DOW5NYLMbeC\/Vxl+g9QsFg0KIzzE2\/+l2EvvDmwHHGWSvjLA8Awm+edDLOPKnkYGFsMlNxMjaQ+05oee82tbe3W9vb260zbayLGft7QUud7fnvZnWlJXrv0RKG\/\/6EdAQiEu3E0LjTVZxzBYCVQ2ntNRoVI7m5famKijXppVlaoiX64NH\/BwY9860IGxufAAAAAElFTkSuQmCC\" alt=\"Frontaliers Grand Est\">\n    <div class=\"fge-head-txt\">\n      <p class=\"fge-eyebrow\">Frontaliers Grand Est &middot; Online-Rechner<\/p>\n      <p class=\"fge-h1\" role=\"heading\" aria-level=\"2\">Gehalt <b>brutto &rarr; netto<\/b> in Frankreich<\/p>\n      <p class=\"fge-sub\">F&uuml;r Grenzg&auml;nger und Arbeitnehmer, die in Deutschland wohnen und in Frankreich arbeiten<\/p>\n    <\/div>\n    <img decoding=\"async\" class=\"fge-mascot\" alt=\"\" aria-hidden=\"true\" 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\">\n  <\/header>\n\n  <!-- INFO-BANNER -->\n  <div class=\"fge-info\">\n    <svg width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\" aria-hidden=\"true\"><circle cx=\"8\" cy=\"8\" r=\"7\" stroke=\"#fff\" stroke-width=\"1.6\"\/><rect x=\"7.1\" y=\"6.7\" width=\"1.8\" height=\"5\" rx=\"0.9\" fill=\"#fff\"\/><circle cx=\"8\" cy=\"4.4\" r=\"1.1\" fill=\"#fff\"\/><\/svg>\n    <span>Unverbindliche Sch&auml;tzung &mdash; Werte 2026 (Urssaf, AGIRC-ARRCO &amp; DGFiP). Die Besteuerung h&auml;ngt von Ihrem Status ab: <b>mit Grenzg&auml;ngerstatus in Deutschland<\/b>, ohne Status per franz&ouml;sischer Quellensteuer. Ersetzt weder Ihre Gehaltsabrechnung noch eine pers&ouml;nliche Beratung.<\/span>\n  <\/div>\n\n  <!-- HAUPTTEIL -->\n  <div class=\"fge-body\">\n\n    <!-- EINGABE -->\n    <section class=\"fge-panel fge-left\">\n      <p class=\"fge-section-label\">Ihre Situation<\/p>\n\n      <div class=\"fge-field\">\n        <label class=\"fge-lab\" for=\"fge-brut\">Bruttogehalt<\/label>\n        <div class=\"fge-amount\">\n          <input id=\"fge-brut\" type=\"text\" inputmode=\"decimal\" autocomplete=\"off\" placeholder=\"3 500\" aria-describedby=\"fge-brut-hint\">\n          <span>&euro;<\/span>\n        <\/div>\n        <div class=\"fge-field\" style=\"margin:10px 0 0\">\n          <div class=\"fge-seg\" role=\"group\" aria-label=\"Zeitraum des eingegebenen Betrags\">\n            <button type=\"button\" data-per=\"mois\" aria-pressed=\"true\">Monatlich<\/button>\n            <button type=\"button\" data-per=\"an\" aria-pressed=\"false\">J&auml;hrlich<\/button>\n          <\/div>\n        <\/div>\n        <p class=\"fge-hint\" id=\"fge-brut-hint\">Bruttobetrag Ihres franz&ouml;sischen Arbeitgebers, vor Abzug der Sozialbeitr&auml;ge (ohne Pr&auml;mien und Sachbez&uuml;ge).<\/p>\n      <\/div>\n\n      <div class=\"fge-field\">\n        <label class=\"fge-lab\" for=\"fge-statut\">Steuerstatus<\/label>\n        <select id=\"fge-statut\">\n          <option value=\"mit\" selected>Mit Grenzg&auml;ngerstatus &mdash; Besteuerung in Deutschland<\/option>\n          <option value=\"ohne\">Ohne Grenzg&auml;ngerstatus &mdash; franz&ouml;sische Quellensteuer<\/option>\n        <\/select>\n        <p class=\"fge-hint\">Grenzg&auml;ngerstatus nach Art. 13 Abs. 5 DBA Frankreich&ndash;Deutschland: Wohnsitz in der deutschen Grenzzone (Gemeinden bis 30&nbsp;km von der Grenze), Arbeitsort in der franz&ouml;sischen Grenzzone (Departements Moselle, Bas-Rhin, Haut-Rhin), grunds&auml;tzlich t&auml;gliche R&uuml;ckkehr (45-Tage-Regel). Freistellung von der franz&ouml;sischen Quellensteuer &uuml;ber den zweisprachigen Vordruck <b>S&nbsp;2-240<\/b>.<\/p>\n      <\/div>\n\n      <div class=\"fge-row fge-pair\">\n        <div class=\"fge-field\">\n          <label class=\"fge-lab\" for=\"fge-mois\">Gehaltszahlungen<\/label>\n          <select id=\"fge-mois\">\n            <option value=\"12\" selected>12 Monate<\/option>\n            <option value=\"13\">13 Monate (13. Monatsgehalt)<\/option>\n          <\/select>\n        <\/div>\n      <\/div>\n\n      <div class=\"fge-field\">\n        <label class=\"fge-lab\" for=\"fge-lieu\">Arbeitsort<\/label>\n        <select id=\"fge-lieu\">\n          <option value=\"hors\" selected>&Uuml;briges Frankreich (Krankenversicherung 5,50&nbsp;%)<\/option>\n          <option value=\"am\">Elsass-Moselle &mdash; Bas-Rhin, Haut-Rhin, Moselle (Lokalregime, 6,80&nbsp;%)<\/option>\n        <\/select>\n        <p class=\"fge-hint\">Als einpendelnder Grenzg&auml;nger sind Sie in der franz&ouml;sischen Sozialversicherung versichert, aber nicht in Frankreich steuerans&auml;ssig: Sie zahlen <b>keine CSG\/CRDS<\/b>; stattdessen gilt ein Krankenversicherungsbeitrag von 5,50&nbsp;% (6,80&nbsp;% im Lokalregime Elsass-Moselle).<\/p>\n      <\/div>\n\n      <p class=\"fge-hint\">Der franz&ouml;sische Quellensteuertarif f&uuml;r Nichtans&auml;ssige (Art. 182 A CGI) ist <b>nicht personalisiert<\/b>: Er h&auml;ngt weder vom Familienstand noch von der Kinderzahl ab, nur vom Einkommen. Cadre \/ Non-cadre: seit der Fusion AGIRC-ARRCO (2019) nahezu identische Arbeitnehmerbeitr&auml;ge, hier nicht unterschieden.<\/p>\n    <\/section>\n\n    <!-- ERGEBNIS -->\n    <section class=\"fge-panel\" id=\"fge-out\" aria-live=\"polite\">\n      <div class=\"fge-result-head\">\n        <p class=\"fge-section-label\" style=\"margin:0\">Sch&auml;tzung<\/p>\n        <span class=\"per\" id=\"fge-per-lbl\">pro Monat<\/span>\n      <\/div>\n      <div id=\"fge-results\">\n        <div class=\"fge-placeholder\">\n          <span class=\"big\">&#8627; Geben Sie Ihr Bruttogehalt ein<\/span>\n          Die Aufschl&uuml;sselung der Beitr&auml;ge &amp; Steuer erscheint hier.\n        <\/div>\n      <\/div>\n    <\/section>\n  <\/div>\n\n  <!-- HAFTUNGSAUSSCHLUSS -->\n  <footer class=\"fge-foot\">\n    <p><strong>Hinweis &mdash; Haftungsausschluss.<\/strong> Dieser Rechner dient <strong>ausschlie&szlig;lich der unverbindlichen Information<\/strong>. Die Ergebnisse sind vereinfachte Sch&auml;tzungen und stellen weder eine Gehaltsabrechnung noch eine individuelle steuerliche oder sozialversicherungsrechtliche Beratung noch eine Zusage von Frontaliers Grand Est dar.<\/p>\n    <p><strong>Fall 1 &mdash; mit Grenzg&auml;ngerstatus (Art. 13 Abs. 5 DBA Frankreich&ndash;Deutschland).<\/strong> Wer in der deutschen Grenzzone wohnt, in der franz&ouml;sischen Grenzzone (Departements Moselle, Bas-Rhin, Haut-Rhin) arbeitet und grunds&auml;tzlich t&auml;glich zur&uuml;ckkehrt (45-Tage-\/20-%-Regel), versteuert sein Gehalt <strong>ausschlie&szlig;lich in Deutschland<\/strong> (deutsche Einkommensteuererkl&auml;rung). Der franz&ouml;sische Arbeitgeber verzichtet auf die Quellensteuer, wenn der zweisprachige Vordruck <strong>S&nbsp;2-240<\/strong> vorliegt &mdash; jedes Jahr im Januar bzw. innerhalb eines Monats nach Einstellung einzureichen (BOFiP, BOI-INT-CVB-DEU-10-30). Der Rechner zeigt in diesem Fall Ihr Netto <strong>vor deutscher Einkommensteuer<\/strong>; die deutsche Steuer wird hier nicht berechnet.<\/p>\n    <p><strong>Fall 2 &mdash; ohne Grenzg&auml;ngerstatus (Besteuerung in Frankreich).<\/strong> Ihr Gehalt unterliegt der pauschalen Quellensteuer f&uuml;r Nichtans&auml;ssige (Art. 182 A CGI), berechnet auf das steuerpflichtige Nettogehalt nach einer Werbungskostenpauschale von 10&nbsp;% (tats&auml;chliche Kosten nicht zul&auml;ssig), Tarif 2026 in drei Stufen: <strong>0&nbsp;%<\/strong> bis 17&nbsp;275&nbsp;&euro;, <strong>12&nbsp;%<\/strong> von 17&nbsp;275 bis 50&nbsp;112&nbsp;&euro;, <strong>20&nbsp;%<\/strong> dar&uuml;ber (pro Jahr). Die mit 0&nbsp;% und 12&nbsp;% besteuerten Teile sind grunds&auml;tzlich <strong>abgeltend<\/strong>; der 20-%-Anteil nicht und wird &uuml;ber die franz&ouml;sische Jahreserkl&auml;rung reguliert (ggf. mit Durchschnittssteuersatz). Nicht ber&uuml;cksichtigt: Pr&auml;mien und spezifisches 13. Monatsgehalt, &Uuml;berstunden, Sachbez&uuml;ge, Zusatzversicherungen, APEC\/CET, Telearbeit &uuml;ber den zul&auml;ssigen Grenzen, Deckelung der 10-%-Pauschale.<\/p>\n    <p><strong>Sozialbeitr&auml;ge.<\/strong> Da die T&auml;tigkeit in Frankreich ausge&uuml;bt wird, gilt die <strong>franz&ouml;sische Sozialversicherung<\/strong>: Rentenversicherung 6,90&nbsp;% (bis zur Beitragsbemessungsgrenze) und 0,40&nbsp;% (unbegrenzt), Zusatzrente AGIRC-ARRCO (3,15&nbsp;% Stufe&nbsp;1, 8,64&nbsp;% Stufe&nbsp;2) samt CEG (0,86&nbsp;% \/ 1,08&nbsp;%). <strong>CSG\/CRDS entfallen<\/strong>; stattdessen Krankenversicherungsbeitrag von <strong>5,50&nbsp;%<\/strong> (6,80&nbsp;% im Lokalregime Elsass-Moselle). Verbindliche Betr&auml;ge nennen nur Ihr Arbeitgeber, die Urssaf und die DGFiP. <strong>Frontaliers Grand Est &uuml;bernimmt keine Haftung<\/strong> f&uuml;r die Nutzung dieser Sch&auml;tzungen oder f&uuml;r Abweichungen von Ihrer tats&auml;chlichen Situation.<\/p>\n    <p>Werte 2026 &mdash; Quellen: Urssaf (Arbeitnehmerbeitr&auml;ge, Krankenversicherungsbeitrag der Nichtans&auml;ssigen, CSG\/CRDS-Befreiung) &middot; AGIRC-ARRCO (Zusatzrente und CEG) &middot; Erlass vom 22.&nbsp;Dezember 2025 (Beitragsbemessungsgrenze: 4&nbsp;005&nbsp;&euro;\/Monat, 48&nbsp;060&nbsp;&euro;\/Jahr) &middot; DGFiP \/ Haushaltsgesetz 2026 und Art. 182 A CGI (Quellensteuertarif) &middot; BOFiP BOI-INT-CVB-DEU-10-30 (Grenzg&auml;ngerregelung, Vordruck S&nbsp;2-240). Aktuelle Werte: <a href=\"https:\/\/www.urssaf.fr\" target=\"_blank\" rel=\"noopener\">urssaf.fr<\/a>, <a href=\"https:\/\/www.impots.gouv.fr\" target=\"_blank\" rel=\"noopener\">impots.gouv.fr<\/a> und <a href=\"https:\/\/bofip.impots.gouv.fr\" target=\"_blank\" rel=\"noopener\">bofip.impots.gouv.fr<\/a>.<\/p>\n  <\/footer>\n<\/div>\n\n<script>\n(function(){\n  \"use strict\";\n  var root = document.getElementById('fge-sim-fr');\n\n  \/* ===== Parameter 2026 ===== *\/\n  var PMSS = 4005;            \/\/ monatliche Beitragsbemessungsgrenze 2026 (PASS 48 060 \/ 12)\n  var T_VIEIL_PLAF = 0.0690;  \/\/ Rentenversicherung bis zur Bemessungsgrenze (T1)\n  var T_VIEIL_DEPL = 0.0040;  \/\/ Rentenversicherung ohne Grenze (Gesamtbrutto)\n  var T_RC_T1 = 0.0315;       \/\/ Zusatzrente AGIRC-ARRCO Stufe 1\n  var T_RC_T2 = 0.0864;       \/\/ Zusatzrente AGIRC-ARRCO Stufe 2\n  var T_CEG_T1 = 0.0086;      \/\/ CEG Stufe 1\n  var T_CEG_T2 = 0.0108;      \/\/ CEG Stufe 2\n  var T_MAL_STD = 0.0550;     \/\/ Krankenversicherung Nichtansaessige (ersetzt CSG\/CRDS)\n  var T_MAL_AM  = 0.0680;     \/\/ Lokalregime Elsass-Moselle\n  var FORFAIT_FRAIS = 0.10;   \/\/ Werbungskostenpauschale 10 %\n\n  \/* Quellensteuertarif Nichtansaessige 2026 (Art. 182 A, jaehrlich) *\/\n  var RAS = [[17275,0.00],[50112,0.12],[Infinity,0.20]];\n\n  function retenue(base){\n    if(base<=0) return 0;\n    var t=0, bas=0;\n    for(var i=0;i<RAS.length;i++){\n      var haut=RAS[i][0], taux=RAS[i][1];\n      if(base>haut){ t+=(haut-bas)*taux; bas=haut; }\n      else { t+=(base-bas)*taux; break; }\n    }\n    return t;\n  }\n\n  var eur  = new Intl.NumberFormat('de-DE',{style:'currency',currency:'EUR',minimumFractionDigits:0,maximumFractionDigits:0});\n  var eur2 = new Intl.NumberFormat('de-DE',{style:'currency',currency:'EUR',minimumFractionDigits:2,maximumFractionDigits:2});\n  var pct  = new Intl.NumberFormat('de-DE',{style:'percent',minimumFractionDigits:1,maximumFractionDigits:1});\n\n  var inp = root.querySelector('#fge-brut');\n  var selMois = root.querySelector('#fge-mois');\n  var selLieu = root.querySelector('#fge-lieu');\n  var selStat = root.querySelector('#fge-statut');\n  var out = root.querySelector('#fge-results');\n  var perLbl = root.querySelector('#fge-per-lbl');\n  var periode = 'mois';\n\n  function parseNum(str){\n    var s = String(str||'').trim().replace(\/[\\s\\u00a0\\u202f\\u20ac]\/g,'');\n    if(!s) return NaN;\n    if(s.indexOf(',') !== -1){\n      s = s.replace(\/\\.\/g,'').replace(',', '.');\n    } else if(!\/^\\d+\\.\\d{1,2}$\/.test(s)){\n      s = s.replace(\/\\.\/g,'');\n    }\n    var v = parseFloat(s);\n    return isNaN(v)?NaN:v;\n  }\n\n  function calcule(){\n    var raw = parseNum(inp.value);\n    var mois = parseInt(selMois.value,10);\n    var tMal = selLieu.value==='am' ? T_MAL_AM : T_MAL_STD;\n    var statut = selStat.value;\n\n    if(isNaN(raw) || raw<=0){\n      out.innerHTML =\n        '<div class=\"fge-placeholder\"><span class=\"big\">\\u21B3 Geben Sie Ihr Bruttogehalt ein<\/span>'+\n        'Die Aufschl\\u00fcsselung der Beitr\\u00e4ge &amp; Steuer erscheint hier.<\/div>';\n      perLbl.textContent = periode==='mois' ? 'pro Monat' : 'pro Jahr';\n      return;\n    }\n\n    var brutMois = periode==='mois' ? raw : raw\/mois;\n    var t1 = Math.min(brutMois, PMSS);\n    var t2 = Math.max(0, Math.min(brutMois, 8*PMSS) - PMSS);\n\n    var vieil    = t1*T_VIEIL_PLAF + brutMois*T_VIEIL_DEPL;\n    var retCompl = t1*(T_RC_T1+T_CEG_T1) + t2*(T_RC_T2+T_CEG_T2);\n    var maladie  = brutMois*tMal;\n    var cotMois  = vieil + retCompl + maladie;\n\n    var imposableMois = brutMois - cotMois;\n    var baseRasMois   = Math.max(0, imposableMois*(1-FORFAIT_FRAIS));\n    var baseRasAn     = baseRasMois*mois;\n\n    var rasAn = 0, franchiseAppliquee = false;\n    if(statut==='ohne'){\n      rasAn = retenue(baseRasAn);\n      if(rasAn\/mois <= 8){ rasAn = 0; franchiseAppliquee = true; }\n    }\n\n    var brutAn = brutMois*mois;\n    var cotAn  = cotMois*mois;\n    var netAn  = brutAn - cotAn - rasAn;\n\n    var d = (periode==='mois') ? mois : 1;\n    function show(vAn){ return vAn\/d; }\n    var unite = periode==='mois' ? '\/ Monat' : '\/ Jahr';\n    perLbl.textContent = periode==='mois' ? 'pro Monat (Durchschnitt)' : 'pro Jahr';\n\n    var tauxNet = netAn\/brutAn;\n    var tauxMoyRas = baseRasAn>0 ? rasAn\/baseRasAn : 0;\n    var malTxt = selLieu.value==='am' ? '6,80\\u00a0% (Lokalregime Elsass-Moselle)' : '5,50\\u00a0% (ersetzt CSG\/CRDS)';\n\n    var note = '';\n    if(statut==='mit'){\n      note = 'Mit <b>Grenzg\\u00e4ngerstatus<\/b> wird Ihr Gehalt in <b>Deutschland<\/b> versteuert (Einkommensteuererkl\\u00e4rung); in Frankreich wird keine Quellensteuer einbehalten (Vordruck S\\u00a02-240). Der angezeigte Betrag ist Ihr Netto <b>vor deutscher Einkommensteuer<\/b>.';\n    } else if(franchiseAppliquee){\n      note = 'Keine Quellensteuer einbehalten: Sie \\u00fcberschreitet nicht die Freigrenze von 8\\u00a0\\u20ac pro Monat (Art. 182 A).';\n    } else if(baseRasAn > 50112){\n      note = 'Achtung: Ein Teil Ihres Gehalts f\\u00e4llt in die 20-%-Stufe, die <b>nicht abgeltend<\/b> ist. Eine Regulierung \\u00fcber die franz\\u00f6sische Jahreserkl\\u00e4rung ist wahrscheinlich; Ihr tats\\u00e4chliches Netto kann niedriger ausfallen.';\n    }\n    var noteHtml = note ? '<div class=\"net-note\">'+note+'<\/div>' : '';\n\n    var rasLine = statut==='mit'\n      ? '<div class=\"fge-line minus\"><span class=\"lab\">Franz\\u00f6sische Quellensteuer<small>entf\\u00e4llt mit Grenzg\\u00e4ngerstatus \\u2014 Besteuerung in Deutschland<\/small><\/span><span class=\"val\">'+eur2.format(0)+'<\/span><\/div>'\n      : '<div class=\"fge-line minus\"><span class=\"lab\">Quellensteuer (Nichtans\\u00e4ssige)<small>Art. 182 A \\u00b7 0 \/ 12 \/ 20\\u00a0% nach 10-%-Pauschale<\/small><\/span><span class=\"val\">'+eur2.format(show(rasAn))+'<\/span><\/div>';\n\n    var netLab = statut==='mit' ? 'Gesch\\u00e4tztes Netto vor deutscher Steuer ' : 'Gesch\\u00e4tztes Netto ';\n    var footRas = statut==='ohne' ? ' \\u00b7 durchschnittliche Quellensteuer <b>'+pct.format(tauxMoyRas)+'<\/b>' : '';\n\n    out.innerHTML =\n      '<div class=\"fge-line\"><span class=\"lab\">Bruttogehalt<\/span><span class=\"val\">'+eur2.format(show(brutAn))+'<\/span><\/div>'+\n      '<div class=\"fge-line minus\"><span class=\"lab\">Rentenversicherung<small>mit Bemessungsgrenze 6,90\\u00a0% + unbegrenzt 0,40\\u00a0%<\/small><\/span><span class=\"val\">'+eur2.format(show(vieil*mois))+'<\/span><\/div>'+\n      '<div class=\"fge-line minus\"><span class=\"lab\">Zusatzrente<small>AGIRC-ARRCO + CEG<\/small><\/span><span class=\"val\">'+eur2.format(show(retCompl*mois))+'<\/span><\/div>'+\n      '<div class=\"fge-line minus\"><span class=\"lab\">Krankenversicherung<small>'+malTxt+'<\/small><\/span><span class=\"val\">'+eur2.format(show(maladie*mois))+'<\/span><\/div>'+\n      '<div class=\"fge-line sub\"><span class=\"lab\">Steuerpflichtiges Nettogehalt<\/span><span class=\"val\">'+eur2.format(show(imposableMois*mois))+'<\/span><\/div>'+\n      rasLine+\n      '<div class=\"fge-net\">'+\n        '<span class=\"arrow\">BRUTTO \\u25B8 NETTO<\/span>'+\n        '<div class=\"net-lab\">'+netLab+unite+'<\/div>'+\n        '<div class=\"net-val\">'+eur2.format(show(netAn))+'<\/div>'+\n        '<div class=\"net-foot\">'+\n          '<span>Das sind <b>'+pct.format(tauxNet)+'<\/b> vom Brutto'+footRas+'<\/span>'+\n          '<span>Netto pro Jahr: <b>'+eur.format(netAn)+'<\/b> \\u00b7 Monatsdurchschnitt: <b>'+eur.format(netAn\/mois)+'<\/b><\/span>'+\n        '<\/div>'+\n        noteHtml+\n      '<\/div>';\n  }\n\n  root.querySelectorAll('.fge-seg button').forEach(function(b){\n    b.addEventListener('click', function(){\n      root.querySelectorAll('.fge-seg button').forEach(function(x){x.setAttribute('aria-pressed','false');});\n      b.setAttribute('aria-pressed','true');\n      periode = b.getAttribute('data-per');\n      calcule();\n    });\n  });\n\n  var deb;\n  inp.addEventListener('input', function(){\n    clearTimeout(deb);\n    deb = setTimeout(calcule, 400);\n  });\n  selMois.addEventListener('change', calcule);\n  selLieu.addEventListener('change', calcule);\n  selStat.addEventListener('change', calcule);\n  calcule();\n})();\n<\/script>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><em><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-accent-color\">H\u00e4ufige Fragen<\/mark><\/em><\/strong><\/h2>\n\n\n\n<div class=\"wp-block-frontaliers-grandest-plugin-frge-accordion-block\"><div class=\"accordion-top\"><h4 class=\"accordion-title\"><strong>Wer kann diesen Rechner nutzen?<\/strong><\/h4><svg viewBox=\"0 0 24 24\" stroke-width=\"1.5\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"accordion-top__icon\"><path d=\"M3 12L21 12M21 12L12.5 3.5M21 12L12.5 20.5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/div><div class=\"accordion-content\">\n<p class=\"wp-block-paragraph\">Alle, die au\u00dferhalb Frankreichs wohnen \u2013 insbesondere in Deutschland \u2013 und ein Gehalt von einem franz\u00f6sischen Arbeitgeber beziehen, sowie Arbeitgeber, die das Nettogehalt ihrer nicht in Frankreich ans\u00e4ssigen Besch\u00e4ftigten sch\u00e4tzen m\u00f6chten. Der Rechner deckt beide F\u00e4lle ab: mit und ohne Grenzg\u00e4ngerstatus.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-frontaliers-grandest-plugin-frge-accordion-block\"><div class=\"accordion-top\"><h4 class=\"accordion-title\"><strong>Was ist der Grenzg\u00e4ngerstatus (Art. 13 Abs. 5 DBA)?<\/strong><\/h4><svg viewBox=\"0 0 24 24\" stroke-width=\"1.5\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"accordion-top__icon\"><path d=\"M3 12L21 12M21 12L12.5 3.5M21 12L12.5 20.5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/div><div class=\"accordion-content\">\n<p class=\"wp-block-paragraph\">Wer in der deutschen Grenzzone wohnt (Gemeinden bis 30 km von der Grenze), in der franz\u00f6sischen Grenzzone arbeitet (Departements Moselle, Bas-Rhin und Haut-Rhin) und grunds\u00e4tzlich t\u00e4glich nach Hause zur\u00fcckkehrt, versteuert sein franz\u00f6sisches Gehalt ausschlie\u00dflich in Deutschland. Bis zu 45 Tage Nichtr\u00fcckkehr oder T\u00e4tigkeit au\u00dferhalb der Grenzzone pro Jahr (bzw. 20 % der Arbeitstage) sind unsch\u00e4dlich. Damit der Arbeitgeber keine franz\u00f6sische Quellensteuer einbeh\u00e4lt, reichen Sie den zweisprachigen Vordruck S 2-240 ein \u2013 jedes Jahr im Januar bzw. innerhalb eines Monats nach Einstellung.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-frontaliers-grandest-plugin-frge-accordion-block\"><div class=\"accordion-top\"><h4 class=\"accordion-title\"><strong>Warum zahle ich Sozialbeitr\u00e4ge in Frankreich, obwohl ich in Deutschland wohne?<\/strong><\/h4><svg viewBox=\"0 0 24 24\" stroke-width=\"1.5\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"accordion-top__icon\"><path d=\"M3 12L21 12M21 12L12.5 3.5M21 12L12.5 20.5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/div><div class=\"accordion-content\">\n<p class=\"wp-block-paragraph\">In der EU gilt f\u00fcr die Sozialversicherung grunds\u00e4tzlich das Recht des Besch\u00e4ftigungslandes. Da Sie in Frankreich arbeiten, sind Sie dort versichert: Rentenversicherung, Zusatzrente AGIRC-ARRCO und der Krankenversicherungsbeitrag werden vom franz\u00f6sischen Gehalt einbehalten.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-frontaliers-grandest-plugin-frge-accordion-block\"><div class=\"accordion-top\"><h4 class=\"accordion-title\"><strong>Muss ich CSG und CRDS zahlen?<\/strong><\/h4><svg viewBox=\"0 0 24 24\" stroke-width=\"1.5\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"accordion-top__icon\"><path d=\"M3 12L21 12M21 12L12.5 3.5M21 12L12.5 20.5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/div><div class=\"accordion-content\">\n<p class=\"wp-block-paragraph\">Nein. CSG und CRDS auf Erwerbseinkommen zahlen nur Personen mit steuerlichem Wohnsitz in Frankreich. F\u00fcr Sie gilt stattdessen ein Arbeitnehmerbeitrag zur Krankenversicherung von 5,50 % (6,80 % im Lokalregime Elsass-Moselle).<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-frontaliers-grandest-plugin-frge-accordion-block\"><div class=\"accordion-top\"><h4 class=\"accordion-title\"><strong>Wie wird mein Gehalt ohne Grenzg\u00e4ngerstatus besteuert?<\/strong><\/h4><svg viewBox=\"0 0 24 24\" stroke-width=\"1.5\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"accordion-top__icon\"><path d=\"M3 12L21 12M21 12L12.5 3.5M21 12L12.5 20.5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/div><div class=\"accordion-content\">\n<p class=\"wp-block-paragraph\">Dann unterliegt Ihr franz\u00f6sisches Gehalt der pauschalen Quellensteuer f\u00fcr Nichtans\u00e4ssige (Art. 182 A CGI). 2026 wird sie nach einer Werbungskostenpauschale von 10 % in drei Stufen berechnet: 0 % bis 17 275 \u20ac, 12 % von 17 275 \u20ac bis 50 112 \u20ac und 20 % dar\u00fcber (pro Jahr). Die Teile zu 0 % und 12 % sind grunds\u00e4tzlich abgeltend; der Teil zu 20 % wird \u00fcber die franz\u00f6sische Jahreserkl\u00e4rung reguliert.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-frontaliers-grandest-plugin-frge-accordion-block\"><div class=\"accordion-top\"><h4 class=\"accordion-title\"><strong>Ist der angezeigte Betrag verbindlich?<\/strong><\/h4><svg viewBox=\"0 0 24 24\" stroke-width=\"1.5\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"accordion-top__icon\"><path d=\"M3 12L21 12M21 12L12.5 3.5M21 12L12.5 20.5\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/div><div class=\"accordion-content\">\n<p class=\"wp-block-paragraph\">Nein. Das Ergebnis ist eine unverbindliche Sch\u00e4tzung auf Basis der Werte 2026 und einer vereinfachten Methode; die deutsche Einkommensteuer (mit Grenzg\u00e4ngerstatus) wird hier nicht berechnet. Verbindliche Betr\u00e4ge nennen nur Ihr Arbeitgeber, die Urssaf, die DGFiP und Ihr Finanzamt. Bei Fragen helfen unsere Juristinnen und Juristen kostenlos weiter.<\/p>\n<\/div><\/div>\n\n\n\n<nav class=\"frge-simulateurs-lies\" aria-label=\"Weitere Gehaltsrechner\" style=\"margin:2rem 0;padding:1.25rem 1.5rem;border:1px solid #e3e8ef;border-radius:12px;background:#f6f9fc;\">\n  <p style=\"margin:0 0 .5rem;font-weight:700;\">Weitere Brutto-Netto-Rechner<\/p>\n  <ul style=\"margin:0;padding-left:1.2rem;line-height:1.9;\">\n    <li><a href=\"https:\/\/frontaliers-grandest.eu\/de\/brutto-netto-rechner-grenzgaenger\/\">Alle Brutto-Netto-Rechner f\u00fcr Grenzg\u00e4nger<\/a><\/li>\n    <li><a href=\"https:\/\/frontaliers-grandest.eu\/de\/brutto-netto-rechner-luxemburg-grenzgaenger\/\">Nettogehalt in Luxemburg berechnen<\/a><\/li>\n  <\/ul>\n<\/nav>\n\n\n\n<div class=\"wp-block-frontaliers-grandest-plugin-link-block\"><a href=\"https:\/\/frontaliers-grandest.eu\/de\/ueber-frontaliers-grand-est\/contact\/\" class=\"link-block__link\" target=\"_self\" rel=\"noopener\"><span class=\"link-block__title\">Fragen zu Ihrer Situation? Unsere Juristinnen und Juristen helfen kostenlos weiter.<\/span><svg stroke-width=\"1.5\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"link-block__icon\"><path d=\"M14 11.9976C14 9.5059 11.683 7 8.85714 7C8.52241 7 7.41904 7.00001 7.14286 7.00001C4.30254 7.00001 2 9.23752 2 11.9976C2 14.376 3.70973 16.3664 6 16.8714C6.36756 16.9525 6.75006 16.9952 7.14286 16.9952\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M10 11.9976C10 14.4893 12.317 16.9952 15.1429 16.9952C15.4776 16.9952 16.581 16.9952 16.8571 16.9952C19.6975 16.9952 22 14.7577 22 11.9976C22 9.6192 20.2903 7.62884 18 7.12383C17.6324 7.04278 17.2499 6.99999 16.8571 6.99999\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Sie wohnen in Deutschland und arbeiten f\u00fcr einen Arbeitgeber in Frankreich? Dann gelten f\u00fcr Ihr Nettogehalt andere Regeln als f\u00fcr Ihre Kolleginnen und Kollegen mit Wohnsitz in Frankreich. Dieser kostenlose Brutto-Netto-Rechner rechnet Ihr franz\u00f6sisches Bruttogehalt auf Basis der Werte 2026 in ein Nettogehalt um. Da Sie in Frankreich arbeiten, sind Sie in der franz\u00f6sischen Sozialversicherung [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":61060,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"tags":[678],"frge_profile":[225],"class_list":["post-63433","page","type-page","status-publish","has-post-thumbnail","hentry","tag-lohn","frge_profile-arbeitnehmer"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Brutto-Netto-Rechner Frankreich 2026: Gehalt f\u00fcr Grenzg\u00e4nger<\/title>\n<meta name=\"description\" content=\"In Frankreich arbeiten, in Deutschland wohnen? Berechnen Sie Ihr Nettogehalt 2026 \u2013 mit oder ohne Grenzg\u00e4ngerstatus (S 2-240). 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