ࡱ> n #U+Ӑ PNG  IHDR>sRGB pHYs+PLTE# !967MKLC@A^[\YVWRPQIGG}{|qopxvwhfgpnotrsmklb`accehggg il.e"j+};f!o0i*r2i)f'k*g%l*i(h$x8u3j+m->MGTLD]~tle–׺ʤϫѱ}5IDAThY [ȶ (;D!"`k@Ph1+Pߝ3sϹ55IRjk ϶!t#)8^9{?=;g<Q( >o=*ݚ :*X&, &W{xXRlQ# UT]Qˤ6o!w4)o I{M P0e3,+b3A.J拾&B/{k=BnԢt +Pm#D(S<fdq&sXi49 wsj_ VuyƗZpϷ3g@їY?Cj\rΡzZ>ds(Jygm6x$2ш/ e.<ۣ|pc E|t62QcM7@{flx[E'|L0L0k`OLF>רV*R \4E^:NЇ#[Ӕoh]_8Iف3`CTht7 !W$i&|^\Pm saWV .l 2^F'w͗9mD#d>2lR掀 T"~̟ Irή9oW)ڿ6r5ZC_U>6|58Jl4M$uThԊT!Hd 484sT-^&H[h#dM' ӻW?MTCpLS`"[ģ4_ڷ_"Ԫv1`荽tF n) vğ:BW"q1SEWudo\ {Ypon hT+d^:)뭯S a fH"JѠ5+.t5I?W){\#\9 ̓ˑ(сcf! BfWFߌ1Tp#Wj>*k #FEŢt"{PCr(d@vTv@(O5P]] m@-BkG R3$ԫ\1K6JaX4T` BP/nb8pL7d^ iՊm2EHIRpܨ$wG͓3YLm4$.8{Pj*.ЙRN2[O~n%wF%$ gkn+J #R*€SK;S- ~~Gg\- F"pE僭5*EB;a dDŘ|ju"],ȬT?_A!\նM ʃKt0 mٹa.uqW9/:(CF x%8eq7q'ZSU2L/e٭uR\`p՛k3|:F[l1 FqأKB.D?h`^'3phTLO[\Xke z"*X;,FP2_ Z$-'~ }p R wU("PH$$kT #,eHj5R ֗B> o1:CB1fkd*S<ECkd")2SHKAhc:/%>鎉`d/[Q)كN#dUqd*[뢗6 l:@%\93/b tNe=U$=do0I,{ 2 &"jǏz)Ɏ Tʍ)@r`%jZh0AS B NtS̒G}n@UR{d4I^|ngB3I6Yt;@FxuFBXJ}9r3,ML$_jzˈ?@db<Y]'1y F]; @<.A ? ύv}\*21V8NE3${)2"׶a 6._H1f'+,r*RGWlhxہ^0KmTF(E堅d@ʒS-4۟-<-D_`$d>$"Ɂ)Bơ#B*mCih HP)ðf6x|Nnb1EC`6+n$'c!_P%) P#@>>X YToٓQ?s%RAQ~dRxZ\G b>@3{h@(7PR+7L3ww쒗(J|q(spㄘyKZD#rB&"TR 1K$5r=}%Jlk)G37# HuT= I5@^dj $d[^0nb~($ܝ"D,[삄>Ki-X.Yr8Lեc"m4D~=phE ULXf˕jYkA*p Aσ[iVbeeB43sA1 f\W䌼8QJ7h-Fb^^Ɨϕr0ɋeC R4(dBnӻáLvK`~~g|_]0Dac6ͬ\aΉ?3/G]wϩʱ׷/︱rGStkzl$M -߿Ǐ4[| XO<}\yoxQRx1~T2̎}ʌ;pd6ʞ׏c;Y0!{·]t|x|| _G*asXPkn|K~q`!Ɵ 1x\ripi& v=e&l&&Bߛ"ds^e*RTj;$,A5a -cl:† cPT2CwPt&n OF٢֥QgF鐹ƧZ`dTe6 f])ŬdRޘL'3f%sfSaWXu:czJ̤;dظY9ufª0˦1fR~B&Ŋ6ԒrnlR6p˭x2neVpOiPj%xN>Ru`k g %YGc.D(eǻF.dIYV9*f48 &ge[+ebSz 햹gezقIikrbdTO`8fje4nϻihA=eDGлL+YFZՓ6/ )QUvSg3 Kj}̨ѺjbFcxW?*5op9B}6YpV2E8e:Pţ s*=Py[CS=^X">.? 5M%Zj]Kˊ>2؁>aǖf0&brs~5} `q0, 0$PE~y1܈ VvAkX5א-ߢZeP,'Sq7ޮ_Mdrwgp/YK 1n; v;xx{s1/FG 8 K熤tVqoǴS! RZD[ӏd,E_[*܄8m֪4l:DwJ]E b1?A*c[,Δ҇aVOxN6*ݸkNMV tb84%wLy2?isԖY紩A}As?m9O6oL[Oj5~$pnXL6C7ձ85f-V&g]Vo{0ݙytS8gѤGHgYt,GKˏI [%[ygw3*_`Ͽ/W4ޗ(R[j92 XMQ bVIENDB`FC/Cfa f nJFIFddDucky< XICC_PROFILE HLinomntrRGB XYZ  1acspMSFTIEC sRGB-HP cprtP3desclwtptbkptrXYZgXYZ,bXYZ@dmndTpdmddvuedLview$lumimeas $tech0 rTRC< gTRC< bTRC< textCopyright (c) 1998 Hewlett-Packard CompanydescsRGB IEC61966-2.1sRGB IEC61966-2.1XYZ QXYZ XYZ o8XYZ bXYZ $descIEC http://www.iec.chIEC http://www.iec.chdesc.IEC 61966-2.1 Default RGB colour space - sRGB.IEC 61966-2.1 Default RGB colour space - sRGBdesc,Reference Viewing Condition in IEC61966-2.1,Reference Viewing Condition in IEC61966-2.1view_. \XYZ L VPWmeassig CRT curv #(-27;@EJOTY^chmrw| %+28>ELRY`gnu| &/8AKT]gqz !-8COZfr~ -;HUcq~ +:IXgw'7HYj{+=Oat 2FZn  % : O d y  ' = T j " 9 Q i  * C \ u & @ Z t .Id %A^z &Ca~1Om&Ed#Cc'Ij4Vx&IlAe@e Ek*Qw;c*R{Gp@j>i  A l !!H!u!!!"'"U"""# #8#f###$$M$|$$% %8%h%%%&'&W&&&''I'z''( (?(q(())8)k))**5*h**++6+i++,,9,n,,- -A-v--..L.../$/Z///050l0011J1112*2c223 3F3334+4e4455M555676r667$7`7788P8899B999:6:t::;-;k;;<' >`>>?!?a??@#@d@@A)AjAAB0BrBBC:C}CDDGDDEEUEEF"FgFFG5G{GHHKHHIIcIIJ7J}JK KSKKL*LrLMMJMMN%NnNOOIOOP'PqPQQPQQR1R|RSS_SSTBTTU(UuUVV\VVWDWWX/X}XYYiYZZVZZ[E[[\5\\]']x]^^l^__a_``W``aOaabIbbcCccd@dde=eef=ffg=ggh?hhiCiijHjjkOkklWlmm`mnnknooxop+ppq:qqrKrss]sttptu(uuv>vvwVwxxnxy*yyzFz{{c{|!||}A}~~b~#G k͂0WGrׇ;iΉ3dʋ0cʍ1fΏ6n֑?zM _ɖ4 uL$h՛BdҞ@iءG&vVǥ8nRĩ7u\ЭD-u`ֲK³8%yhYѹJº;.! zpg_XQKFAǿ=ȼ:ɹ8ʷ6˶5̵5͵6ζ7ϸ9к<Ѿ?DINU\dlvۀ܊ݖޢ)߯6DScs 2F[p(@Xr4Pm8Ww)KmAdobed        !1AQ"aq2B#Rbr3тs$4CcD%St5T&6dE!1A2Q"aqBR#br3 ?Š}JX֑46dPbR0f;PfҿqG(a頻z}S-L-Ac&3~Q=YrvjzBanp++sUGv#ȳ5(P{YF<}!t* ФPjF9$ )QsM= T MiۂO7PWe'Au)77ΠƲ0G`H }WiO3w)9c9&@ ״@S#l0וiN{71#D&,xn{ݎ˱X2.SMArp#"nf%`dܠ6F"$VĀ>(?7$< m|F'EʲYZ02qUNY\xOo0w hT\fs,*JE4J%T\RaW-NŦUaU!߃oH4|k6Pc汰"Ӓjɸf|_k4!#DeSVE)xތ>&ԌrTpOLoDOOtڡEf[o{_Ͼh>4;+PzϾ#hh=2i:ijll)&z[O&RCpFh[.Lμ*~P,BocJ ƈ缯R1dG^R@AE( TMEFǼ&O9vO%qN(cAhePP­tk2’q4 |ߥ8t1U Ez^Q[6%aK~eVKB4 Cn̠<3Z  qUմ jI^Qr}'N,Ѵ3ɠ4Lr8k^~SV9?uR" ߻}I~Dj7y};ݟCP|_MOѦͺiST5$^d7(ti{TLoNo~Ϊ?+ݼ>Hgkuٓ+pAƙ ??-Y:- ӄ|3Sj?3"ݐZ:{I4 *cCTӺޠ=@z@%S}TcI/Pd=zlGawHS}*׻)bԞ?ѧkP)AǐE49%.6 VurA?'֩d {vPr܂84_fnLҩG)1. P]iS3iSWUѧݿ⹣ =ܴ(5׳$+pNA$b~/+P%ƃ8P /H&f$){5NNO֪䶤ƕ8,Cji‘ H=j%O8zRE쇼wѸڅw9vG=EZqzS j^d!PНxz@Ö˧@"mU`t=ɍ+];([mýiZg>U1>u/@%RL"ՓqC)VY?*9Xԩi (4QAU(a 33iUy{0M>'i۹tZɺdJ½ښ@ƓL3m($_եS[7;0M }unX`cQiIjj[]Oލ ZhfUg \H" v.[U=-ilgF_ޕk;Bޠ,6VjaR+n$tS1*HJDL+%TfAӅ{-3>ʦqm1Ǭ{TII$06徟M;eZO+3+(7<[K.PtQmk\03&aUrHS@Zryѭ(XTFu$*"U%* )B-UFmBۦ'N`np팞z޹wft4^ 9/k=4維% @@:zCLOv<Y?rteu!5.aJ4754&0JmH4L@2_ݟU8=CTw %Nٻؿo/չ6u#M;(MK.knw2+ٴ-W ÈEd{Lr#s{PδO33^i-Iͨ:I#*(I:TSH#){#DO![7TfzǾWpj}lAc 9(Ҙ\ddX5bO7n_LX̖bw*ؽ䅥#sa`rbTJi`edJFmGn[5L}[T3,xvUJ%&z $ s Nkj4 ~՚aη ѯ2{^|}nN{2 &kL⯡۳MQoZ^$P /HkA*|rv<>7|(*}oI,'*ph~3SN ¤E0QHzJւoTAvu\MqQ[7$+'MᱽBrmݕamN4g4FvgH' VXX( 7WP^0ԛ~J :}__䧑7g+d!êZ/Q>5%O2@7HMpB$ِE0UcRPGvP xP2xS5dj_XӉn? |̍=L96p/mc$sa[PgDu}[}#SWBō)ځTNLBܫ;}Q4-Ѭ7©53& BsrHc?<-X)Qs08!p1teUԪѧx{v],$Il[m~"mhoFyX3x@q?ק2 E؛mlbJ̱1r PIb(%p|'Aڵ5A1Jh4lؑ@:T@%Mtu#1F%DGRxs#; .5<-(ĖNwcٳ Y:+pfr[V:߹ƣHuX(I֓xZ#H0X /Rd"@(M PZmu2 p#|G=Q4]`;DTVK)F{wezmba1kz@>8ƅa! {*H1ΝxZH\Ҏ>4>ݚ^㶞AeDbEF I#HHGac5F,ѱaPxpܠ[Z0o="1UAhP 9ap$(м1D]oaZF]d^P ɅkCwӉۺ*GS#q<*'fnc'(P:x?q@.x ;ݯI=*_~B ѹwhb8|=U[ uLVȇƷnkѪcCo:98Ft$fT)rt,IYNX#"^aG(2!i\Xw+cξWmvސ+j &74]g:z, dU]c= B7$e Auכƫ.amY)th3oP{vZ:C `ɞ"^|I9E ^d}+n NJRL-*] ]v*<-4[zIJ!{mjqd*5B(.v,ZI-ap*|>.*AѪ'+$kJ* B( PrNa y<@Q ¾ZK{i읹7gvqΪ\ )z)on -%/(}~?̜P"!H3z+Os{+!!K ع`F9Ҁ8Ș̑]E=\rSV"B߿3;G>_4]3G xJl`b|'xF-A31ސ&mb !T/ mPL};woOW<;4Uft(_A*$V$O4Xc~ʷԁ׬xvW aA+ @ 3/)UxzIYtЯq@e:3JI &seo`5S&儮LyBYeUǛ6r.pS [ }X`4 zC+) ?h$Dqcs騦kzh7(0SGrOu FԚm@'"حg*.@4_>X2&iP\676 4k۷mjM.~/+ 5;9uOmYg-1Rg͕#%sx jyyEoqc#m{WN2cÝ͉G ^!}TabVNܠy 5lG#PGćJmEX=1 18U.asLbv147 xs'Flc~ G`>]Swr+Ō+DXJenU*@gsw 0߽w݊Ǔeb4L>\/ |QIIj㎞lLURBfߐmQ-aB)̀Boȣ{mQUGhH ]Sm4 zi6:[rf^S`l_0w*XzpvlpvXLxkR~)}@R$P1꧳ Lf߶ Yq ֚{ϛjƐ4sif[f=9&f"_rZF MԖUox4]ܖӟ_ozяgH4cJZ} xji?Rfm'jzj|GAݶ<~\;kZL-KaXs/I3EAAM_#opvo@݇'M]s8 60TD?15*!({4 Pf@)(\uSURs5DM\% \}D$+ˠչrr1rBSQmu6YvO9(*͊G+>+ml5׶l`e;aIW`!V$Uuks#vl6:gSRMW z[pkڱٻNaqrk{[H<ueu*mb$x); \W>7OJ*!(YNYb*nC ;}uyCyuoN^X`WfH28y*O>%[.ehUxu.5 }Cv^ꝘGI$x~et'Zr)VN{ x|Bݗug<8֌m+.P)֒63T$BnR A(# W n4េ*?_}TNədN{GIh7=m3m52,99$js?RQ5 ?h{aeSWA Κ"D@l)SzTx'=;ߵP0o/(g_lÖn_ڏ羻tO7zLOez 7IP4V4u|Zet=ġ,0Tz9G R,*#DIښc\77@xR:iHh2 ŰGʷ/Uj) u'p t͚MiYѱG iZW6׍IkPGsTK]Cw3-1qb8=?UǮ;wz#llxNWVk^^MGInan6h3e7,q+g[+.pSgav eL.MXxGaծҸ;$Fsy_N[S:wk6f6Ljp^̻'q31[/)+l$zzM8u]mm?Xly{&.l 3,d!kpe? ,1riu^TߛNKC, cݯYgudUEi r( ]^덋]s6HSDH7 Q|U@]_)?i}lS-:8y3;㦷R+v2N\ z ۏ/usox痔yok\?ŸgMưvOgoT",~„U%>*A)τ@=1 ɧjm-󭴟'(V]{c*5jȜ}1rf? է ɥOH:P .LϕV=^iNwestt@ ㉲V;2T;8H*)M)/EkR4d}-ET*0T~A#n9RwFgDYD=rrwTl0+8_ 陑+-\&Ēޯ]cyTxGH=r^OoE7&,T \t/o.+;O)^izey &/.DI$|yJVP`/XilF[j?6lM# `&:,3Vcf޹v|kߏ˓laţŔ2'@t,RtLkipvy/Ǧ$0 qa̧Ie6SyfxJ"N^(F%!hAjF8RFA(S5dSTcW־q;'ni8MR"w2>rjj*5[_g݂2ᇝ z͌:OΗ#q'ʐ* z^݆&'e~F/Ǫ\1T5SL F$\_hyN<_M<,u77F)9E-;t&'N^nٓ%4~`"27VW; SL:*d=zok<:{꾠!mF+}Vd]Kojv6Xqsd^:1v1[_4'b\,(as$zǾ-9H?DA.}T[vd)VT1qav,/ڣW2JBþ7 gK' Q&#=i>߯0t;jY')H'Ǩ m8P`M@-q(׼jfGw^z-7a=٧2OS=p2G5ʆ_ֹf@,=tJ o@-ᡠiq s._kf[3K8Sa;~_z:1yFM[@/ڴ<u5~_MOA Bh"~Ҁ@p/@LGѥQðRI{en/89~qPMi+NwKxI*Hï)m30[q:i =$RmH+ۂi6 ݺ]|G{EtZKcm򯠷猄v4e.id y9ݠpúd*O)qY&CrVf615:?zyqEÐO[+vWJcɋɃ9`bEDuzkW{fk#\^^KȇA xk_g`ny-Ҏ4lxGdgIIP<dMXHڿį-8[,zS8ǰ>SW̵an厈YF1t5 hЛڥ`1W[JяGÇ [yFaґr7h(׼-UfG/"iʼnm)ݦ04%+ =UT,2;?^뽕։!Q (( _ʣnq s._mu ~sU9_>/=U.ČA[Ip;a/L#ҞAR;#IK 1yy&⌌"*~Р`iG퐟$z^|-\rlaJX8 m/LvٕdșlC4?ΟW;/MT6qO )H=˗[N3aǹmX|Vk%G]e]j:OvZ`BO5nYsd'5ʵpl~29e~/rpIП}ɶ5nl}hWOgx-6.p;o@>\qvx\ɸ5X̝H 7<W;4ۦL0aG>]u^ۯXuM鶶aӨ۲ xO-ML8JI‚#pQ^&F)h}Q;,>q }5ƙ$NuH|,Y=(2 U\n԰n)Fn\xkyУReAOOm":#֫$=Hn)gOz%O S۵CU=G\5=z{c?)_Ec=٧2にShR'e"{gv |"ACƀU޵2j~U+( s\!ӝs{]=ǚ!6Ƙ,`"( 5cz<S'ҧ8;0"yrB ĒtwTNا<0/sS)"F 72 ]5H>P [F o!^I3,=#f"F!{E'NRJ玔幙` .\FM8i^W`ξo]rL<[ ӎnnN U>)5Qw.Q5ocқnѾbo8“d7E\4i] #S2pɛ>S+!Q;nMvu=KO``Ke̕L\H/#.[@5ҳӧHn-h{_̙`A!sZAÖ~?e{:fۿfO2>E Uik§[bJr2m#Z ß xrg/q&C)nuelĎ] 8w[yV溴r햂llMIJKU{63u|s>~lMp%걭ss0sb #dc,y_tm:AV)\ȪÕʕ$vSÍ*jZJ A!5lSUNηU?麗b!^A˓E$spOMy߂~.g:ww> 'QڛKƉ^$ѬX^u [yʦ~ }U1FMiE:.t$ӏmH㑧mڢnY3\nZ_9_mȺÁg4lejX$J;Qv EZ ,6E&2^t3rܪZ3\Zx [A&|,yU3b^z{\b1; +ՃsW s #6$-¡ڕ܁IȒ;GP &^+ů#iķPg6CЕ*>Rha=ğ2&R߰@9Z`؊W)ChBD;i(:ޗo}=FΓ6Ր^u)q۔"]86!s2=h.iѣqø0 q[u$bnY떳?a!KPl)Y,µ.TN;nr7lhv<‚;{kyu:=}nWtA dH՞V:n\[jϫk&/c ݼz0W{ W̹׎N;ޮo'HSbXݕͼˢuZ#7&'5n.v<8.CP9G5Q;DCl1R{!%Hd!;M۲&{rF=ZSߺ8 vT4xc_}8UnMwҒ*, :#0'1<Ԩ}T^Wu&vf'%\`t{_$`pÁ6iDR,k<'珊է&wBfGUQ1TPYA`+BwRF2-euOWF1dnKoGEFNDmVd&5?74Uڔ/J-f$Y/%S6$qsmv~‚73S6}^_Rp~tDbso>C4or49$V"~:f _Rx[EDy|aʬTwXVi9~WD\ELCAuM]'Ti'=ƪ'tHi(2&!g17kikZUÿ }|'QLpb m==Ilw;AnqȴvW:>zQ;ZCFH ڀi~ Sƕِq{(ysOOlro=G"QH?zTDݨsZZWh1ӽI;Fϋ7K?-7 p'y7?FX64ϷfżP_Iף>o-8$3:^&ܮfgϓ!$fIDK'9b8ܴfPd[}֣9Nǽsу#ֹ>02#.X򳤗hΙڻ5GU96^2Ǝ,Eo~vt>a<@#Kvڀ@S]b6 9FĻAA}ϫ|3 w-N:^/z8}FAjoՓQo}h3᠍ÇSɧ/ӅAb}ydnܥ}7Fc)~_E" S2'MMTCiBJ\>ZIxcնYY rܦFa #CtՅ`nxFio5*a(Ku*v] M+,-X UI>-f2tœmXdB@wѭ1R9. bәM6Ӂ1q [%i4jAef"]mҙ+7NS*Z)@qҺ+rr%1.;p5&VO_Ӂ;eUn SbniE$B8+k iiYm23n8m`]/G>OFgt ߺxPQ{IcA&lS۳3:?S].nC! kK܊fn/E>뫕*{Ek{P1t׵?^{>K-M\!jcsS4tg^[Mw+1r|7 V;t;m&֏$#'-ر(9z9#z <]~.9Cvk7ʬݏ;y|{(W }x.;_?`t*H$(ׂsȷO?gi>?e4 |xEOgOW>>#d@HE:ޯG1:/`7x*~UMqؼre4S {ji0&nAm^W/zxXJ1}=ԁ֠5КpP o=FW ]4V[wF~Usz/7r5$k:rQDtEu0quṢU~. TöW mp=Eam:Ӵ7w:嵭[k;wsٜɍa:H_<@f!&@M4St_Ro(pr;꬚egnȳ7䔨yhȍgJHl9*G*eQ Kw2y3uR$ѐslp2onL LQԉwCHP&cLSU '̅{~dq214-GAS{|9)Tn AMI8$ݜ4UfsN+zЎJx}nnp6 GItqbdr-e'J[%tv?˧͇ʞh lݟ4@|a`{Y.=^tQwn$(OVrMe(>"0!?)z#tf=fܾ?lr޽dQr? n>*AK.у\Ҫ׺3 \FI!NF){c̾^ vV4`]Den=WK3K.P@#NMYG5t  `xj5Hfy:Y-ޟeEuô"cI#ມ3/7k^]umǶފ|MwDp|u'@av؞`xkew5f=-쐊wz\} T47TZi 'nmƘ (TM ~*M{Nݕ}ϓbH<ݵZ/uv܏?&cLGbR)IF@É#g՟.f+JNR.}n>^Ԭܓ@4EhGpcTƕf?-vLysY@6M%HJ`V<ui%5˜kfmyFi2/)8kw[k=z6vFG&L[S'Hsng|UstdaDH~'ֳٿ3&qc~NլEnc}Ym׽k4vk/b-¥UfR_.\>gb<.T :7n^<6~Z7vi#Vtv &Q@'FǬD#L#U faGgNwao |5.OTj{$UHNF ÀUeE*LeOm<9reA'6|gg OA(O*R˴Pطn|ΐ3(\o]IɯOsoxٙnO{n$3n H1!.n94:3X8B`GH Wa>AzIF$7GLZ'y8`h5.VG:Eͤyo@]Ǜ33~K-.t g d˫wFuzGmkJ).LQ]i:/UH;ÿ,m}O'˾azq{~]}Ue:Xy_~4zoS ٭c9!b!n2 쾏/^?5,_pޝƶ-krWQ'3~`;OQ6k#OHfXicaSو${b@]3Sto?D{U#+ ɇBiF`q@NؕqN'~΁oʫs1?+db+蟚VsE*umo{G#n+s lx}U{wglBj? zhDщ4#rJu= Ʋ(:>G'<^14E1vk|}'ޛԬy!V]{E c k}F+oGԼܽ=؏ٯ_;nM=u``7ć.v JNK{Y\WSn "ZqmE9 ʒ Pxr= i>6՝;_ʾ*7) %O[kO=XooC ^e(W-Y'RjyK0|{mr@%fXvz:߼_o*m@5` }-€b ot1drd_8eo Q5.݅m#ÍUHPnۯ}oL1[\oXzv1VMsFH{$c>mzf*_Ip0'oc+ʁFY#$r:=_5R,WF`e~eOlP.d#^,O413(  $)~TORVӏf>:f<$}G>Å?#s+8T{-nyC ':w/+p[QeJ SvR#|M[lM8tܟЪ>i=r#ԏퟻilkY;,uaE`= ;쩧d1,K;c`k.&: 87ʴs1{,%ɘ8C!eQ:313 /mi_U/)T ,{k>L?(I =HY9h{ Ŏa3 G}#ulȑh<v|G~a,'] X;:3xe]Y+>6%7.cV.ekp# ;.+nyYbC/Qo;-]{w;IҹDoe nW,};gRy(D_ 8rדv]#yʤo9ߗzzFj8WOhVg۟@]˜EǸV{/Q8TX<@5k :^hI ˨b{.hӟ׻LA>fwIgaO<:'^~\? :>cRC2yJi95Z,!5v7'wqc1_6 Mޏ<};H^ sGVΞ06v,2Y<~r1_u|WuRguJn&|HX.Tnr+my%8.\,p *+<)IVqPt>dNDݴgcow)(&TpgݦKK$Ctӳ|o?LeL1nȐU&fc +WL8rm0.ܛZ*X6QWH 2lt+NN?)81|kXuSˌB7 4 "\NFZō$1cm;XE2/"FI ӰPhYN_1i&ECb ҧ}qY_ATMBś9Y˞i,{Kl|],17 :C9AhetC~m}6[V1[a}&az,ʹg6:/v6YC:ݬ4,kICl3r>>dj/cLT >(Nލ_nYw/-E#'@/4×Fb̀* ޖʝGFYR8|UC7`R7u:s8:'1wXVV"e.Po讎 ;~??rrvธ$KPs4fEɠk|+* &JbtɈO2X6<515/T鲲 yu _̽hlgy'563fINF,{kmL~) 2)k+3ӌ7&4HK7yziҊ,|aTti>Ϳ#ȋ#&B&>^-^n>Qˤ2O-`YimNNOiwv?u줤v=:m1[x-#x[Ef_}Kj퇛 Mgw^ycES41]ZnEHFM4,K^C "$!;L&&Ō"dg1۳qpElNIiyTvpb>m5[w->- /t͒#ROȚRjO+:ɰr)b)U'`9yX5wq6ʋwu? d>\F1b9>Zi5Mscy3b^6ݛ03$ L%.rx#TeeZH#G?U=mŷNp|3˧LUl]k,;7x&Xj׃Xˏ{7S`d$ y(yLW>Txn{TYͰץuS1~B_zy\|6vCc=2/h=]f;k|>+/rxe#mmǗ=AAқ̻&qrIt=Z˗=#P?7_+G?VVb1۷cO&QV4aZqm˖faMunX`I0bMPl|ȭaד\u8J_b:Sp*Ckyag=y㿣n۔3n^9ytMTkPs'%pڀdJ6K/;@(yv.&C {:!02K EƸ*E{ZúݦWx;IHBK2 ?H񷮂} lVkp~c$ē S V'Lbœ "Nv㏵sovYp7e Vmj 9eϊBjed\<$r5ƪ19w좔Qfi8A}n4Vn$xފh1!Q%_,E}r0:P?;o ЧٺOZܟչ>H%``Y\J?(]s% x^4?U?K',W`[siòڊ—$rnR <*Gq*| p 7;3|kUs>h|7@,Hz?An:W= ?,)꧷ɖFɌYws$" }Mϣm4S'>O5V7V|곔ռǿJLv^cҟ(e0A*H;ȝ_y*Q 勂/Řvϟ9$qgpT4vEoEN͸:Cp[ae DB~w%]Vkk.^aoN;o9f<;X3agi0?7Nǣvtw9c&|p8a y.@ k-f#9W1cĭ4!Bf:secs3l~Xfx kѶ:c|)$vox4Sgjss'vN6𬼬eqI ~{* ?~]|1Չ=3ˍȌؐlúՎoWF{w+\fSbu;vt6N,-_ZO}\|:[`vaGR9K52Fx]|_BWGno#>`ΣE'oW^Jݭ'{Cnƒ]2_f#d6cNڱ>aK,QC"ϕzKXmÉ |{xTz=q3jnXcߖW!~Ed@VX(s;+M6rە\,XE!@O޹t=#<겏Ѥ 7 K  a6o4gǏ S ӂTDqI* pMc~iŒ@ AMN lc#&ڑ y ?4o/pg Lֿ-¼a&pIMeV@[t3ѳG'q'Ǒoڴse+`{'۶WyC0'Ԫˇ+l[ O"eQh_QKƞGX Q)јw%̀  b3X}uW2g$` vwd~=ӶQ%q1k[U2*`G ޵oa?2 w}?pUcpQy;7{KXZ۞Vז XqvcWl3∕#vyB{j>r\Hr[Ifxtхw&zq/ub+.Mt#>߈>7Vqӷ*AMw/Tu?[kE1P LY7B Օ\`E c+ꍅK.yv[Tc/׭=6mC8oˌ ꙖxJσX\x |yu7|f۲]wm0[abI- f)y0Mgߧ}-қPn{^Fj˅74L&k^_>~o30w"G up˘&[L4>[ F;m1z(kz"pbCCa#[.9կMJaF0{k:4伦^vf,Z޳>Jv9K K쟴z躔G|ƟghWz+Xm׿n߶y0h匴$Dsǁ?/OW//W;]#љ{q '&Ǒ "jLaEfqf,x\Kl@yֹ,];/' or_ʍNm5Y3;&׎i>pƝ>ct!\qn] Ʋ/h׾oG[f.>fdLs#+z23`a ddW? >JXI=z( I&a1<) |:< p9(k@,0R1}5hǒg!`{/RMd*ܑ:qs)AEFzq!Ei $sp(e7,jjуG`xP=$ސ֍G'f߉kG+Fk%Ҹv'3kd/pr#aƓI|Ҏ@e=Kkq7}QnR`)4\c8r;7EmxkgtKlm <*]EEEO_GwBũV~|:eCr6)fik|-cƧ/Ysi5:^zo0:)̅" œ\5c:1XV3t'KҐp~,.:AS57:^5j9INrG!FU6t5{,sloI\$M_ͥcWO7.mX[y+>m!!D*3;)*G U;϶Jds6hPK$7G&skmwUŀ"DLrFa 3aְ۰n <#՛Ec8gky>}çla29Կi|VDyvЎ?n8Ϳ*I١ 5Ϳ;=/G73)\nɓ$Bzj&w&KJiJl#^e?XYSstز1Ȳd,__X|lqIul\<xMxlpo/.5VY7I{ʿ8=v]vf7yf|ּg;;*˯5p/㾛42t HE!IU-$mxy~acaM;-41TF=z)`w:ny˳GEkԄ{ug :䢁i+nxK@>הq+zǮq"o㟓gt |O`4$?H2>tlydZ]~>("7A#RM㶑Unۃ {;}*) 5ف\nS-Ɠl+p]S0qV9yanSQZz"#- 'Z_+G+@@Ҁj4H+zsfmع2I&$n, EVǠ7736I$< pRl, |Mʼn !_ҵX[&׵UGSud5 -m,luzlICh1|KJ.0P\c{5Xv}M+Y1Ֆ֑QyZV<ʻgGiv7is[Ac„HN+^)dkY`QArQG*m6U؍_BbqCY|,O2^,T'Zm5Ӫ7ѡeNXLRJ?ſd۳;؏vf x=ea6 %rŜ,hז x yֲhid_.<݌cVj|9~OJ<`A9Yo[ϗL^br,/j8/|jl_1x]#t۱+Yx*:q-[a>oQ!%eX(OY{V}z GodJB-" ߍ8˥ϴm~$x̪#ͧ4m#-9v9es1!RΠY\:ٙwd r4:֚_zexUrr]g5_oku\;nFuv (u^(<{gQc-ە/.\Pssɗl/DSrR801WƎAF&B{z!l>$I`NiD+ДUo)_uH5 ?A.y#e9 )gE4g.\wR<"ذ$Go6X#'~0#FAX9*2!?} 6غ;n@EdŇDx=:[LeG^SeSI4RY_ M1nOCqP3LA+B}#Z?˺re[[z1Agp Lx57ZrAnSTft§'9X;{h0J491Jm\ҕ@!œ{;~ߵ]+KAkh~nuVFgǁ䔛 r}m?nVd#i (F@R7=. &]c$Fy$B,muq֟ue4oyYVXB(2դJÕVG \yb;C툝?S;P@o]\X9xto; r,=%xӲ#‹&hV!tX\KTֺFw8;rX)y+;> <+v7pL\Xy'WBk9Kuǯף3DK5L9G`>9|oH,^PPZeBIǃ/o9Q՘xcmndId% 9y{mzUiY6BES3깮{W?:# o|ƓIpМ,oG ±;]Rt3Ȃl1ޫfoGȽ/T[PÛuVgns'~-u׏6HLW_CjΊ&_/gs,ה-IS$x5KNgyyˏ%Cf_(khzOI1d$>*Mq faKimUkZ6[0ncH]kQH7{91;}j}:%żnl/-jҪ?QFȤ:QbD{3{ <n# W37Zdm ⾘xG iVn{f9B`"LDy6מ.1<{;)X4"iAu8Nbe[WME2CƊٞ4 uv矻G?/rxx@RjirRc/ S# #Kj˗o´s>a/(FFU {ssO@MAbiǾ658VH(^fU:O\:RV3፣m\;fNNǓ{ܖIqG?0 @аil;tX`u/^vdό E:]nYp/6\p̒4aƗ%fyZ5Lrou-eIGc)oK1. 6-[)akÐ6V|Fp/Rt^3N^;;5 d.ɆDJ a(8 Z̗'Ghȋ_4;}k=]|>]n=i\e X7srYcw_Y6qG _1BxA5yrml^$F6U 5A\|=1z:-|wwvWsFE H9Lnm;tœFd4gNY3jlkPk[WU/G1~R;5&&#rR9*F.ㅙO:dB,fmL9uZl[Hc-km;\JRǖRO:0\2tC#Fl+y(zV/gr]#o7^%uL|nw\Xpǘ#}7sXOUR3󶜭ӧHbmv'WH*e`uҝ_0rp7x%ŐM #K0}V3mLWwM~PnMX;&(É' >Zs1n^6Q;:ˏ9'˯v X2u"@uz8m r9:W6yd٧)Tv<"-h=+;p¥NX*@2<k#SI$/ˢT1i$v- j54;IZ6{Y@Wr.m߯am[MlsI1Oq=*|UIFן5:N즕~TB,#_[)dPGD./Liemu4nlRP.{S{7~қ=zve&+R/=vU4ˈœ,C;꾔11#.(IYv/?E&N"/EUӵi5Z}mh}|ooܽ<{F#-sL<8Qyu'MeTfw ]<ƚ~inVꑂC5*rl'XwYܕ*<~,{Os ln,};^ ρ1өXFúNt/X/xwhß*o[ݤ:'?n;PeǶ&269V6U,iqÎW.kq;iO-2J?-вh[O7klSo4PoJC)hܡ4nly2ܱXI>sNᘟzꭻ;~G%an?6kqzI.w8Qm-[[J9*%('skž/wpqk[8W?"OM ~<{kks|IIn)oċ3ɭrŝa^# m,T]W쾘qܱ7*|sE6 'MktgD<<=s&ֳKqD1Ԫ@D#ƀcHk(%@@;M4yCqd ?eEAkyqkM;340,b>j@;sf;}()Cm,9Lѫ3ЧF1W?V;yAÔX֞/Fgo5=&M<oo-GU$rl)e6C1,_LJrJ.tFF9 I_{T<# H7 AA9$X~VdI YI2*3r~g.NɗC75U‚۶ƺ x vd@5z1q?dOq <#t$/(9 F6,q3jCXZAdK#"G7ȼCLoqs1x%>,#}V4,{cʃ,vnPǸQy$u4䩓XHc')? p H &/%#ȇA6^Q4}nʓtX"xV*羢;eIzkps5Wɔ ~PJ6ukeə";nNxiUNHuOGm]Al w #D E/Wfz{b1z{7c7)]A ox]0O/(Ʉo^XrWwZ}z^Ͱ00.l U6)ͪ-VenYR^m =IKc7sAۙXo}{餩nu4=؈T _ O?p70NVhD^ED{6cfm.@K2XEV*@zch^ΖH]єr#^m⮮=4Yt>R4^ xˍ;#wf6"&3F8`[7(SVU۲sdm rfb97ҖCfi+h|f>TҦKe^umlMeF9d٥󍏷YsHyiǙƫK-l 5a$+01' Uq{pݳ20y!v,# 7ّ֪saS>'v4] J /rLJ'e1He@7^;5ͭv=qٳ˖=UlS)!L9 5Zw;0ߒido^?YV8gx)JqoW_ym_6||ɜlIK*i:/f lfFqLyGnUO]8iHmԫ;tZrMɵ9;}Yet,StlS2Lpeq\ K3c)g㌠gcUrK^E=fSǝo]N}v7*44DkYlth0f7'綀"AKEIbNǵӌxd>}>XOT%J'JSS&($0Rmk߻H{$)RqUSG/͓8UjǗc5[ﭢ?"UAu=÷dz_/tkE(/kix\`,Qu!KS4GݽRu?1}n ڔzslk]/R0#Ә N=l9)%5)sۡӚ:f9KQbQ6%TEyO67Agʜ1K`29 IC \s?b;Fhdϋ/fes4Q?:tbn>~_Mϣt ٝ-n͏d>Tcy1O>ٚ߿Dz~#rتx2DYz%+,l^7]`c4K),56mc$"D Y6@3o~*)g0R%PAaq5Ǘ~?wLn@06?-OaSSh2GE4Y纛\ܒGe00VYO0w"N]@uRH[yglȧܲ]ř'W9z27;t_QvFߙ#ۢΉ,Z0oh-;.>;:ױ^MuOdbh2!hde8aۭhi{F:yr@~-88m;mu@Mr0—MRA3G$IV sוC8Hͽd=@(4ݺ< Jʥa`q쮲!!_N1Ha;qMOrBFeVDyͽ( mbӾ=7 נRB>>R4bp)#Tzk4ڷ;fhl0 ayodDlLXe*?YKgd 75Wѯ,.~5'Rɚ/ndp' 8p"-{QH`F (.vBYljLom8 q ߶ގk;V %({ine< U ^yU䣼O! Qa*ɝcO VD^3רDFD&{z9bY'A(ڑvǟi5z|mXcֽ.QR<Սi[MqKӳaf|"06t|.q^sz}F[c^O⡝lq,bދj=4q5;/q;tK,U U @nEI3'V WP~&ߟmk;7%EE"ọn? 1?vmG=`n/tVR鼫DJsvvi"U͹)|ne9:pm=-&nl8T+0mkuιu-dӺGz]9Ώ(zv3k=uf/N}#÷m[~[~.>>,0FQм)mBx[*@^쵫EI{t>nfFE~ he@,0;k/sYLg@YG7p߂7ӛ$+ 1&ۥs9f,-u safi.EʛDP,O < k&ۉ>#DB684y JXAxh}RX> n٭" y,xU4UaoH4\r>!bme,b$3y#$1ˎiލi׺|fI]2*T0Iq:wm97 ۙa8++muvҶfec~w&噺ĸ@SFE[L՛EoO=?^ϖsi9I<CZ'gg|-I~IIo?Y`ow꽵z9JbH{ w|~O×_X6L8vz몰PYnӶCIDx1TDO6Ɯ-FΦ1媌͑qv+p,LrCrE};K}ӄ.nbΠS{3{Dϕ&EX+w.'"~eS~sS⹼ :u.x8!/x4P; %mIaq_>ݛ I *`HKSRqRf؎<(xxXD(%7S2@SҀc#(i8PD(s'b(1#9JA[k-Ut\Ń*ky2c}j F)NPf#Δ&;[4Cϗ#RNj)m^9x}D[(fU("sxIZٖմY"YȓOaSi^.4nmaP4B;JOZ륂m Pq,n-Nu-B9Sf/ȫb#T ?e-4岥bxT\z5]=ui'RD0Q:aNSi%$d=c8ٖiAJAGol@o}\+N&o=*$@[xߍfùM;YO;)E 1ϋ)oBNXNN=,:N}}ܞ,.e2`Ӂ&{Uu=O[tٶةCaDݭʈ8裗iOK¡s%hUfNg%^m٦[xu؊y~T :𿪜 sm΅r02hr qdqb ?+X|OowA!MsKf'?=k󟫓O2X^NH"R5+D+S}gJx,6E|w 4pES7p30P3wATdR_GM)JK2aUi)KSOIBJĂS.lj@ ƌDAonМ 2CnxaW홯4^#nr|IS[M}f~Wid3(Ed%M ,K멚815~guoaÇeexŷ7#˅QaʍIJ$j3d!\v\KNdmǧ01qf2=ˠ7$V6G*mJT:S7#LjMwe06"+~K: |{t*-ӈ!WǛ^gb~zZg{6g ˆ# 5׿Lލ[6VhŇpW?7UcZ9D|JüB97>cW6s+Mq0ŷ0B$ipVnAn=ϊ' ,Oj:4QArwy}Mj|] T})%Ufnj,DEвLy@WM|]JVKމ E$L <[>m^|PX+MۏKڑjn$Sv˯z;8.yQ9^c}7}@0`VDS@$ 8;JR{j(O 2 6poJFج%5cҧ mCw&&+qTv _@9U;>UIhR*ymʽ:}J⯯8Ed.zyI&tLH\R10:J/r/:n]_3)L,yO(#Zw{5v|.0#_3D/Klǩ&.X% P.0dy&~×k^95[1 DxQ@#t#npTn#&ܢvHrIi~Ԛz;gmtK' ^W;VmsΤtw[+UcXWǴf<ץUwqudɋz>l ȎHYMˑ2£w+]rw}=dʴ  2𪴡__jw5E}TCX S82EK(խ+ PԄy߼q3 ^ܦߴ; Չ4dPMѥEWB4I'kƌA YdHž'$#@nq%ƑאJ,V{1@8?TaYyzI(j1E#n/GH \vX)oI+zG?3M>}]9~Ҹɿ/zǹ6\?a ~CQ".IzK ł|l+;>4^aӒ5q $g3Vwo/uϓ9 F>&K? l&I]Rܷ}na161"ޖJ?9#C8 B r*(ij'ķoJX#UO;,(>W䐋`ӐI)57?ҽi)ȒܒH|B?[ܡfݣ[Of:wt * s3h8c+]QÍpM;#p=fv\7dr@Yn.8_$Teg ^(#I^ Ӂ64d'[{($ T G䑧829^V1j,>K>"+u(_3a)fJŔHlPZݠUJňM"{MTȾL}AIP-owdO wPG,A@4 GtƗvoc%lXƳ#zُ.1n>滋v,p"1qEXrHliತ0.6l%uda\.e*kLJb H洨4N%(df Y3K}B,{*j$WK,Qm1qS`xqD oLT ;\-ηǴWTp!UHs*E5SB*w9Bl|#@47^ *[ca~쩧 eG3'pbF ZO>I >#uErܞMS)t<=F

y,EJ-۹=OETVzTBMn8vz/EG`9Ah=Q,AM ꢉq~#GPw1z<#]XQc'wee_cF:$/(ev$۲PJcrXy=R?Q9E״^#'-eg /]ÀrpE3zMqRfbaɳ`'l`־]j"6}{Vv~CHBċYj ΕHCUP.,eʽs5?+W3%F "ɛ`^@A!<,jH#4uG`HҖhA i0b{yGi"I zg;NX()"B-B $enlUN3«/S0feXE$y+V6 V5RČ|MsUNu:ŕey"'^]̘dzl8Q $a<ۨe$t߆ۯU~f͵ Ö[r-%rHn4S{6_+g+=gnom+NM^ÒoE+CNo1'$gӗY9[p꺃c3O"oH=J!w^X>ڈ ^e3o jimqc\V$䜕Tr ܑqP̣cS{nT~_o*oŠ y^shy{)%|n~!{h4N (RirN T?31o70AH"o".4M+C_S_ߣ1=&rN_GH^^]xk@9;xzo >%zzߔ=M5@Է4|//$|߅; Q~^^rv^WPpL}7kizdpׁ>4N/55 Gчx" *8Aw\ ^VY=Ѿ1C2Z0O#0 { PZݗ58͠={ mȹ7^]U톂'? o꫌[z<S%7|q9S936tꒋ1h۟_zqS^soo~e:"A]90k'mӖns;x_t?OFe}oOd /Xj.V'29G)Fh}̋\sTn~aw=G|@RJiZ^~^[ף?o\:,uђ dd~hcCYPK} 't+ǫF)vb~H+jE]K?6~5z'ߔ/Vwn3%ȩM mz/#)fPNG  IHDR> qvsRGB pHYs+3IDATx^U+t@ff@2HP̘]*L(bB\sF"$ߩS # 3VWߺuN8CGdۚchzW|cz5Aߠ0.tRT)r,WƗOw[Ӑ=~sk*p Ho68QOI>wUhw*r|)zD(*Dh!u~)w8w1fFbw-s/jc^*5j7ћt~[BYExkDzP֡Oaz1[eƥc98{K?,bh62Sj>ǟdg=VfJӟdu+{x'ۉM5^zbStX8ge9yUa_W7LTsf kaK͌*\e _[w$_Ѥ o>9ٹ{4˲^7檉FX%⃶u7kN'&^q!6)d3/Hغ޻^Z$6%\KhKPHݨIBXKOLwweȷ3oc훝u۵(f,,v x<޶y~jzF{JQ sa[̑cÎ+*V>yQp.[-|uyN`lew 2/5!j9l_:*S;ffke)zB]R 3WKY!f"2} 뎏G9rk᠜ 1cNa'Tt嚯eNb}v0NV ~CGv+;ld97@U7cf4豉DuJn¡ҥӬ _3+F$z>1=oR<AtBk ڶ7ޯJœPmC@`yp~`xC `Ag>S< /lL@bd"|QB+.YXezMDSxc;ĊlR!:zW>gfQp'1̔t݆>3fIՋzl,qb>!ǪxfɌnj*|A$Ѩg10d{HM(Bww9w{7jC}jk0Vg0qp.1ֆύvd_h6|ČlH=7[B,0Rg{"jKi1uV$r'- [e CGoخ03-#-s!''0lY0^|ӢN\"9109_Vq~;ݺMO12iZlmH Ax[m@?/b^IJ 7mOmפ4ГILk&! kA D}M4W0:G Y~څyLownR&7Ӂf7f2&t9*.^𳎓bW:+!HN-EFuV,/".94 Dq=ХP`c8d#3} `S$gDl $ <"z󐕔lt^;TAݨSuT`4"&LC%jAVqqN;?$yRhXu" &*y+Ⱦnd[XJnvuhB%,c<RG?ELj?F [Lc׈(A0^IK wloۥ;ttD֮VZj76|q^R [hfQ.E?alGw_ڊ G2Pun-1BPуHa|! i Ggm=xP>)3$ޜNԺ,;͹F2;\^3oS_ܥDZ=^Β%;̞7wT1!85"".OtO%-;D\+xNI49F/(xZ^1=B7>p =+*op16eIjCָ@m#U!ʉ'3FR)~q)n31K/aF.R0:Qe#J$kᣩ`֒JL#&[.*:`yj\fVt3%!դDZbH@>ߙ"f@OC-]On@TG](NU4 nvvr\  i3`OC%; #*uvIHRt!ěTt]u6OKH񫘑0ޑ8T3 ԅSoTBrfLX݅Ӵ  aZf==x $ }+L$aOSCVDPVT6RoTj%ԆhTW'o(>)Χ4woswjyCd}Yc*7dvbCz ohuUuD< ]; ;ѸQ?G uH|<+Jp ݛ:wJan VR!1C ]rڑݘkg7Z B JsvW*4[qꦱ|1>wEys>c9̂@/5@RPڷ!2/8@.)qJbh536m›('-T`+㲗>ث_3.u®LHLin-PMp<0nzBDwٮ+A,33 72ZIS?P_=do[HK '(/[ߦm_'WYBFd+P }* ԮS/8TUf۶Sfګr؉(i:'cI=ZTC ,™$=@T|kaxJ#Svuq_@>nA ӳLԄi1 %!מ !!aZS 1TQ-]AqKn?!) 054a;]: 8|R*Y~J5 Vo`D~D$P/IxU:#.-çz nIK3 }g+J;rî:t%p()MO a`bLq.r|*Glƞ i9s_b@}@n[r<J/ *e*> ޝkÒEj^nÎ]8 p G,op'/WVcGU6)!RmpL!"®(pNTAY0Rr{ҷn@:i IGf &A n~ŗH͎s_]_zԁ. _M0\fj'ځX=mc.޶84X8D7 ÃHĭ/3r|'I o9Ve?;F yJ4pvi{D!+֋be 4BU55*%5nEH}^\nhp TA_J")H@kIFR5^'ZmKG҆)DhUC`@9lbueJA?]Vbkn*Of~c𒄛Qtֹf "tvtw/2k4Z@JTmڵX7o!xɅGN4i ]^TCZȗh1aBfEy!3ȫ/ĆZpzk5nnh}'Fj#Rc@\3-blxKւ'ىq 7H*&PCUAUZ*$ wV01E t`?TgNhzZ*gN0zoM!:Or ATyHzg$Xs-'e7wxMe^IEHeB$$I?C<39I,Bye I> үO#0m{AQ# W>oDuZ;@O;ĉI2<`F:YZ|$$Y;J@f{zH*cR$,9K^E+\aq3 =MЃ4"FIO*pc4Ч,ݍ#\$*T4B/F _s:+kL/P۳\X"Rhy 3p/t_wv7ъo(ӼnUfLba2Ci0 .Xhn{`pȼe^k9""611u _a+A^m*! 4mДETK  zfNoq))oYhm,(=6nA=׶Q*/Ek<6D;cSg PbepR斔2! I՚3[/U+}Ѓj1]#8PEq)Q4-4< ;7:PQtbokOPrCRwz4<@D&YY)Tj@{$*U9]Ud T.*nuI͌ \)| ÈIEih^RW~Μx7g~s_yvfϮ.&̀$uw A9'5iTU!9y3Rҫ}~f~r7(5\ \m vywvx!PT]h|\ *Р,N8hMUSx"g?cWGJya)> $n3 X2|/|U#W'1]tW oVYz; 50OHL?5̣>]ۺsQ?QsĘ(EGD"↗FkV勏M&}P+7q/iF~f Q^+ѼQF:RɃ ?9ZĿm']jO}WiiN꟭eLD;y~ v=ح cDt[fvoX(]M;OZT5 fQQx-K )8zd~zx@2U3o%<#d鳣ex/Fw`eTo alu+GǛ,@>*̦w4(ID+zH6 nP~p*}$'wWN>NɁgj4 G~IRSn`[6We3Y&)d.C¡?.B $BjN|AARMIȽ#fv]%Q/y^a%SVU^]GU-J ]ap:f+l.'ۖP,P ER-W:J"RRRׯ[m癧fzy05|]/ 8w2l˖-7akTp|d>p!W 3d#|/>U2+P(|/]t~uV?zrThuͷ>e*ZKծosȃoU_˫ŗ ͟Ǜ7oW JkxQQϳZv-`۶n駟>?_}uG@h.B̓jYlڴ}֮]H+j/MʃB Gɓ'B&Mp<OnܰclܸqonOgݻWc]jl!ꫯ]{も3;#''sQyT3 -]rŊ\Xnc< ڝ٫K/Nd?ķ_x1 rF§צL٣Dž'&LjډZs?32~4r+W bX?{]ncOwaɺuTh;YϷ3|EapF}!yN?s~ilɧe|̶~:%"]jpװ_/ZNgl 7!@+˔-^HYG5yHfLh#>4m֬Y>N\\LW\GLᅬZ_reVUVCge0cU?4v,أof~|ܸI_vxO=EܹK}{za0N J MOiezƌ;v8bccm߶=-'Ҡ(19s!*{E^NB@L`ÆCY*AQ2ڱS'O.]iȺkq/*F=}G.wڕ`^zno@$TA:.|qjԿձSG>v-ؿO9OG5PhX74¡-O#ъ5 r [1+(6I? 3 CjUlXw+I^lp+$rPN5n]UN䓔]"FNјM6&%%cÉzFv;w,meee8$'%J@ X^-r 7>ӸH f͚.,6.n5M5Eh 1'7xȑ+wY11"U+W5HoFcB26ܶm[F=pYgxr85b֭oybKږ/[O8v~cշl2s7]t1&`*lL/bqO<\x!%rdaH5OoyoJ2vBՀcTyw*jUV6ύ>e?MX gUŻ \Hʍ;ګpNLU5&B(-:").)&QخZm}yKU V+@hɂ!Zk#p;8V(l; `W `9sxV9q!}WE?(sd׏?(@bbB͙SxWSɉE<-Z:SCa^FOxo\ N D?{￿E˖S?`3 C=Seáy}r'u ੩)^z߶mk>s*)6RvpDl듏?&Iٓ瑇6mڔ =$!ŗLU^qǾ:E'8nܰa#`#@m۶:lӶb `3/sBק Oot/>_'b d ˄yfַre6nջ79r9g˭[ԩ[ 2kݺ BZZO?&ozY3fʫSHSwՠA:cMxP$lɒ˗/g1H.C~˪Nys>#7l[oς|LJw3P-_h1H#YqڵINNY0Çv֥KiQ^ЧoODeATo (I WR\B8,0~Fv؉QPѴlw  t\EC,v;)1 W7_Z^x1B5`@ܾ}Szt'#;c0[PE_\ٽg7YbD,k| cfB/8H2akT1bm䓄nVG:]a3\$ :C?]O a>ʫس.]8]PX jL5':T)L ǽRu부/Baț㔱c~X \^$ :ԍ$8:.qf+:I10jphͣFc ڴi@=PWN`*>㫯v͛(cbcD0V xw~3DXlf֐u`*h2XJ8A CH7 |JkЀ(4^?Q#وuB<'Eu[ǽ~oN7ބT(\|6m1 KlK|{h~/Pg6ȱx1wtុw#|5T3.hĀżSAxmxB9˩aZQYʰ <': I~I,)('s/@Q$qݗJou`JLCNT,/Y({`9:/~$F266mZBHT1&߳g y[ }k߾l !֡K_bvaP  (6$^!Z?\p/Ej,:2|3VQ"kwbJpQPOK=]YaI{L=Tո`oU,"v 7@Yco}Wi} RF?HMmD،t/ t;6@?}IENDB`V( / 0DNewsGoth BTR 0"DArialth BTR 0 DWingdingsTR 0@ .  @n?" dd@  @@`` =<!#%')+-/13579; "$&(*,.02468:<     ?b$ #U+Ӑ R$/Cfa f nKb$%ȩM mz/#)f3K 0 3ff3f@ډ ʚ;7ʚ;<4ddddX>\`Y{ff` R>&- {p_/̴>?" dd@,|?" dd@   " @ ` n?" dd@   @@``@n?" dd@  @@``PR    @ ` ` p>>#PK!(b[Content_Types].xmln0 EAkP }l} m $_tI$svs^챐KkH$Q -G$oo1# ɩ5 J# \Qg0?0omRo?Y8 Jm i|TX+N3tr@9>?4 ΠMfrAsѺo_p?yjŝ & Xg3PK!*8 _rels/.rels 0DnzЃXmlo0of5OIw AN{cݠv=m 838yG 6U} ShLq`L)d=Ҍ\@.;3, ;$e͂): vq}j:zɥ'k茜(f,ƁXA6\m>PK!5q$ !drs/slideMasters/slideMaster1.xmlMr0m;=ƙ$4d,b!IIzޠGIclq:m }<=}KM>\_!rliHDWb(L qRVKsa6/$poZ3?mv!{==ł [II,{ƣFi"g[g$y7#9Mg)rSn$|dU81G. ^Kꉇo4lb ;y*=%G ?Gꔧ"'c.T"P: Emt@"5EW2/!ue2`k Og&Q,p ^!0X"ÆQ.*V le&t@J .B6,m`9((UI:*#.ʢ s ʽuskt{^u@?~u;*|a)`@}_<1 xmzl"_ڔJo4~|^n{^W õ[OAi8&j\rnas-ƕDrNJ{!'s$Ū`+{%sϯ/- f(+-.GL%;PFM{W~Pȝܱ<;}U4ypUTZCk,r e|jZhrVZh2M߈ [V]]7YWjT\]xL5:Lc#heTEWPK-!(b[Content_Types].xmlPK-!*8 *_rels/.relsPK-!5q$ !drs/slideMasters/slideMaster1.xmlPK (    N/?Rectangle 2 `} 0 T Click to edit Master title style! !.  HS?Rectangle 3 ` 0 RClick to edit Master text styles Second level Third level Fourth level Fifth level!     S  H6?Rectangle 4"PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!~ʓdrs/shapexml.xmlUn7}/ Z8D!관j>swV\rKrupeAPU p̙3O;Cl&GRh[ϙtA-qVg|yh.0o3FwgAu6@٠Q7pewviU״*.-Ȑr!<~W!ިVO?ɖh '&u&kop*(WhXb:[}bRb-VE;Exmnŝ=!?VӼ[t6̻in'yDRwaPrzonu"9gR۫4Y "OLwI z MX[\Pj4D峕wuhhWyΤH'8S4W_AwL & Y__I¡DmC)e[n N8o17R{$" i@/-U`G63glR7 D1?\a_ջN-2/@w+H)7aPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!~ʓ*drs/shapexml.xmlPK-!=drs/downrev.xmlPK^ ` 0 @ C   H$?Rectangle 5"PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!}Ldrs/shapexml.xmlUn9 }_`Akv.F'Ebl 3gFZ#J_=&qZE2)<>|7Zl5JLa)I[2yP^~̷\_UCm{Nyej`<+]KRq]:Q2^.0 *I+10!Yb{4ДvH; O׈n߈;_`e,ZC Up(s&C]3G51_ElK\.Xԃf5~lU ?OPp)<Oq,">˫9\9!aOᓲ'(팙v{Wk}j fڜF2y5E͎ȢFL^5OSF9Pa*$O9JȦʩ9*% #X-X(w%wfIbCP5d0L]O61N_s3!n֦{zl} ܼxs=䂯G" y:_իJ-M[Ub%0PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!}L*drs/shapexml.xmlPK-!鞔drs/downrev.xmlPK^  0 B C P   H@S?Rectangle 6"`ZPK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!A  drs/shapexml.xmlVێ6}/ Z8m`;ݴ0/[sכ (:S ̙˙wJ4:7=ΤL^ǔ|\qйPF˔n~m=u5euʷne[Y R0[[Q^oܭD Lݺ^Yʲ2h҇w-*P<*Ƽ*;@&{r-oVg@6,bçYlMά5j`%,c NwM=FX/-G0'xf!;6L )CaK#";(G!r  #B$YA8Bd2zrDBu4bd( yT ۧzU3UV)'&Zg/JetyQ xD}),1?M~$|"=;!0PϜ7uLA~c|xIF^T `5垳(.<ިLU :#Eu8-{g[Q˯O @Fk0%NB=bdڀ!=~"tAìa0"tGTB@(8C,]B\RA_+LSU~ðs8f /gTp/XO{U~%O/Y6 iB_ @8i3`fK0D::F w.P) #fx@|%yǑY zzG$|PK!rMdrs/downrev.xmlDQK0C8uRM)z6$%[=|;o]/Sb@|D lg+,M8T6硔2-9L0gfCty4O,w\(u+v/8CKiEbTr;Ÿi2kg-Ͳ;Sa5p 2PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!A  *drs/shapexml.xmlPK-!rMJdrs/downrev.xmlPKO^ ` 0 X* C <  c $f ? 3380___PPT10.UeL=PK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!v7theme/theme/theme1.xml[돣F ^uy˞xZل$D 6@nѵ%6db<?a_|(YU͟ ]uJ]ӵ%U/YygL枬}5 ꘕ۶nSOPYH^ZI+ζCjqR$R gLz潉M{ZHnЗ~sӥ85Əm3-Q^Êsab$6>o^w=1].z:DA'"%bnފ zJ/}0|xqjI%(2OT`}E8Ŷ*Aґ@HKAڼ/G5nP@}F:lhݜ  C^f:-.6_gtۼ(/EKCTEIa${Pv5hu=9" 5ڱjtY8)(eu6Zmذ݅dCBLd#˗Mf2.M]IE,M.l_ JmkBTEٵfMlzgN׳ٓMmȤFBc736Z#6H{D9cQvYڧ;kkr\[Ipy8՛rkA:_5sQ0Sş鋅ugb`%릍IgA.P8r@s-yWHa{ Gմvۮ;#;CՏ'P%`~tUX&oڕN#~W:jgp6R[@2#*e:ڞ.PϴgK|A x]U+B}Nk(vho `` @?#~21ȭwmQwKFWpeeb+AYI俼^]bAdn^H6d΄jyuZz2d9Q)Rٲ8SS8]˞Cb#C C>A7wL&Pz>Rph׵ukr0ep_Q{ڙ+Ju>tp1>T9وň-hbd!F1;ކ#.M@?tM,| Ri8n즑 R-"#78qoE.v+ń Pg8.…%ammmth 7DI3vX'Nc(_nӞbBq0Y'2x):X] Dn͍(!h8XHgJ8Em Iw'G^09 l"ձgN^fAO?ԍ8p*]&7qA8:uHQ84 {NNn)ㄌp`*ÿ@ey0cx!18'1C<(^gH9N 3rb36##)7|SC` ? mBʁxѬȉ\x(DR_ iɢa<$~-匤'qqFc=س (s@W)B,'̊I(6DN4!s#/ 9cȹa:2GZs,;D9idx"7/ZKQ`L@:zjj-4ȉ7㙎cۮE!<-8/,ȿ'c7!6=PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!v7theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] : PK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!KL !drs/slideLayouts/slideLayout1.xmlVR0}LAgDŽ!aڴK  dȒFnw̄4\yE==gWɺƖJN~?"\2f]-O{XGeN|mN_̊nԝ#!mF'QزW+%̭_sJI?+Zʨ7ժdbw1\Pۢ6]д`{;$ѐ[alM!y9e#Kv{"3%Kù/znRv5_ f?r H4[L5=C֓'8 ""d|Ɩ?A(Ht2jL))vkTOI]uAZ<]3|{@;&҃C(1#9LG6'$9y`c @F3gި̈́u >hQtwtOfSV7KGΩu糄^HP|N ![;Nf6bX abev2 xDa$;&Rni b4$2Zp`bxTˢ4#@?Uw;6,iz6ŏ4tSo5zD("n~ď탣t6.zvՇwM͍>% aΩ 4\ &#\=PK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!KL !drs/slideLayouts/slideLayout1.xmlPK9PK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!u޴!drs/slideLayouts/slideLayout1.xmlUn!}@;k/qVm;},΢o$I՗̙sf`vj\91b9~\YGdIlO3]XQ^9d+teV&Li&aoLMǬ47`"IV.qoSM]ͤ [qm _b܆;r(؛vxе($5,SN@ch.Y1y0zW&x6+xZY`+DŽDԋ)cD HѸHWiuw–VOXg)dp XrT+RkE, <:mP}>Py=0RrQ+ TM&ŨiG%Wy|=cx0!HB ZnU/xi_|֭AF ( `,4&{k-#0vn>!+C7:fP g h!,WĐ#5kdon|J:÷bZ BYD !!]={dـMM]N0ԝSԅCGQmOw۾P4)d` fTY%XD ;77чq^:uvUoOá9 GankBpoˆ/Ò=M,),Br\+>uTba%b?Rl%!yrR}svi.e?t ǚ*(?aU# ڵ PmIT&x]XQ=] fFt(W{V9zgijgڀg鉇n#Y D}11{h ϦE?qOT*adeS p\ R6̕$L@/^U#Y0LVM`t,yCJ]-=w; z4_|(Yy=yXlHڨ #6qM G83$hNt`9dz(bѱc&3:W?M<dy [&RgR Vq_gEOּP\sQt>o4cVʓ!bL1G?Fݧlݯ/X p㦸{ow;JWޔcL S%${ݾ# 1~KPOx4Ŵ91ߟ|8ˮEe4dx<L& 6ޗ#t9] niIcQ1NĸG*IR}ƐyG;6q]`䔉B]}Y# >do2O-Hs>rcf.p[ЭA t(lՒ[uX`{qł.o~| ++e E<@FaeldoIqL -6pZԙR?E栵ZDLNZRH|vܑpHJ2)Bu*uvW(5F`_GT盳u_FNVﮞ٨^ϚFbqplFcIiiӹ9oe YXl*Žɴ6aĊ#aюq-ֽDD([[D^|Gy"-Nq_۟S^rSv|]w"-Nȑ'lw e+naLRէmL^K^h!*:6PK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!H! !drs/slideLayouts/slideLayout1.xmlPKNpuPK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!aBp!drs/slideLayouts/slideLayout1.xmlRN0#-&x^VjqvClk=x\uFVahb6LYs{,D%hgU{X,zw"Z3略ʡH[܋ዼ0X>F'Fx4A!Rn|9nU R=`?9K4l X˭.C]b `;Tjl~7oYSQx0 O *42z&+ S]d_T\Y?`RXTS_[9*O3_1PK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!aBp!drs/slideLayouts/slideLayout1.xmlPK`PK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!3!drs/slideLayouts/slideLayout1.xmlSn0?;s( R[jm HܨwIIN p:-zh[s)ԠB]A{3 0!B6D.ϲ Xw@;ݮןZ#||{> ZܡģCӺ9iR%X-`(EYzUZ8p(`$G+rGm D3,m x~Y ξ+b($?GNj jo`U t\\/&E˹]L>l&(pު eQ$O= Y]#^?ǂi2/_< :PEd 9k}fXq_wyTtYuK 0!~M}?@fR\R&/iRhЧbջraf^ cPK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!3!drs/slideLayouts/slideLayout1.xmlPK7PPK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!D=1zO!drs/slideLayouts/slideLayout1.xmlXے6}OUAY0˸*$ٙ~Y[rd@~ݍ=V.c))&N?=aŏ|ֆ,C>c)D !J_;og^;<]۬WU_U΅47`E؊6l%c̮o͛Zloy70{S?g1< RIS -bw]̋M 6/1؅^ް0+WJB4vAvxE<[âj2:Flvq |G;d{*(*Z2Otr/z82鋄#U7)_BL)Xfw~iYifA `|Jc mmI)pde@Ȼ/s2NltWfqjg^(hH2~ᚃwȻٜ\!<tNzsc_2De1CJئ.W ֐ ɾ #rڜ?>tآA7cPܨhH6pqif\FXVڌG*TP8ħ/O edH!XhҹY 4yՊ{ΊTh?YІ"e ~܊!@.K;ю{cZZ䲴m7~Z䲴(>Z䲴-rOم"Jrkd n_eT<9(wXTlZ=2R ;X%1n0`NC,c=GX~Cq u:SEYЉI]ɰXducqWXW̍XF֕]#j ĵ_ɽo 2+Zz7Hɘeb# zJOuEZq>6Ikリ"ӧЛ-E#WSZ4T\CjBNMskn̅vaG m6ho ӴK GڹN^-eMMAnM 5m ;9nMUכ6:^jat`ϼxP3 QhkF | PK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!D=1zO!drs/slideLayouts/slideLayout1.xmlPK@VPK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!D# !drs/slideLayouts/slideLayout1.xmlWr0w񞘇CLiML!"v#KIq_#"$!Yes˂)K1 :'04n~D*Rʥ``tp1eXƚWt% 11e:XA,T5xTa3 v~X\zzX . S(Ʃ:K}J4h&U oͳSf:'3A L̟%Ha@^r QT嬜*⦚*Y͋`o?x&/i %r `+{"!I=&l؂`)b]wݙ3Y{UC)^Q!uv/<җidT ~x MXfM+=n\Yq49.SLfL8F<3vo܋N^#Dc5:7xS[zS`aw 6z-&c;l`Owa=.{ va=]`njƕV0k?Kf0İsoDpV1Ygwq|R&Ƚq/S-Wss|ZssAt n`뱭pn񱻭DN=/ȸm.{pj:8!Y r?_PK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!D# !drs/slideLayouts/slideLayout1.xmlPKw0lPK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!<9 !drs/slideLayouts/slideLayout1.xmln0WwrߒChTEOZ0. 3yͦRl--k=8bR(r<G: j-'Vfu[Um|k^ϊlQ;4^ao+KxԫxoNѯRȯxv-H9iڇ.mh?%/"WI4Eb yd4m$?L3kWzX?V Q/<bˎTk#l3P-}Brh/VȊշ#ҽy)u 'Z5wYp 摊.>+T35Bj`)!12]j*AAcwsVWW(CaW 8g!y+*n#v=E_VꇶHǔE ĐxxGxW ThGxI?KH44L8Hi:g0OAD HӋr$J^G̢"D]x &XٔmLirCZ  9@F=z,T=X*)Y0 K`3  T^uߏލVhY!)!Lz8@o)V 2HQZp w![YRg VS:G̱we 3NEȔ-PP6ΐO/Tҝ~xٻPK:NSwAzԶ݁}hRA2-YH4}1PK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!H[!drs/slideLayouts/slideLayout1.xmlPK'PK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!!drs/slideLayouts/slideLayout1.xmln0WwrOC$iTZpC*cنv* $gLo-'{tӉY\ #DՍ̢租""PQS 6LG7_Լ^c3BtmejZ:<[wn& p-mD竏b߻j2aD1N _oM~&Ӏn%dkYDl@!jk"h OAV}b +쌻"M?3foEM V|JKfu_DKv0ry޿[m`Ej274HNYP S] OLߥW sFzePJh+kICHtV<1:8]e-KsGT+ڬ̑36hBK9b01x^AǴfΘ7+1auc-Ն)blhDNaH&㉬`I,VVZI&\:o(XڽSDA9/zw/-(o`]KFyyFEֶ OJ "'"-5=LL'#b<1 Q_cř /$=CGf?pv{C%G-{+ |8ѸC> 1PK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!!drs/slideLayouts/slideLayout1.xmlPKH  1_Default DesignB9  //p.(  p p Hk ?Rectangle 2"PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK! drs/shapexml.xmlUn6}/ ZdmI1VY$F- 8>SH|Phw~G\Μ~mXkg39y7B•}䗗NjRl:;ǻMC'p؆i:n:֭ \-txmTZ3z-WT)q!˺@-G#ge+gW j|{nUfFQ4Lɲ!~L9ʤG:H CP8c-k4\7bkN8eƞi3 K7~%D՘$@cBܴ5ķ}pwcѨ7)6^a1XKa~ œŸjSۙ3v*+pOwq"(䖵'2 Ą;3!a_k3aմ3pўWFTV+4܏U:yGbȐ)KU~Bxf!%/ʼb#Ud%->&k*%A#(J->P_"":h񠫿_y?3e˷2/Oˆ1,>Ѥa?Ѡagr֯ioM5gRۋ/˴"OHϤE<}=[$J{jGa iҥi73覡u \rhhWyva gV,GD'q5tJ\Oni-BubCk/J'cR[PK!drs/downrev.xmlDAK@!- z(Bcv6 fg&=ovى|h+M%dĕ- >_ Yc`Zbݙ :c%41jb8ey19m'R> -{zi:X8Ĕ[>d!ftFۛa Y!?owwY7AiٍH^AKPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-! *drs/shapexml.xmlPK-!drs/downrev.xmlPKP   0 T C    p Hk ?Rectangle 3"PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!M$idrs/shapexml.xmlUn6}/@u&1VY$F-FE)USJR{f(_ZE]?#p̙ϛƈv6C)-\YL~}y<"DeKeՙ ?߽S;am&1  ݨBW9ߨW:hF1QwpeWvI*V3/2WV5 x5Z\Ao(bz0{^px2BL7Y ޭZ>#Z@%,Bm e9' :$׿T ƛ7&@~\U Ŀ8b!Wczt3D .,a ևErIqj5 xA{95yS݈u&oίpBƞ:j/Ld/-$$ 5*$OEUK|Wn)@)g>Z8&+ AS^Ka~œkc횉3״*N-pGͯʷ=q"( Oe:2hu7_,6u{\7anr!<_k]b^T>GRid>%7r6s-rwژةpzjXhYJ/ărx_mwbknbˆG3o{i_pӛƩO4rXT4qX)ˮ[39)D*.AnΒK%7'KOJE75y*C'F+Ȼg(8SkxtSk($nN[uS#74QBudgZZ#?Ρ-xxPK!(Sdrs/downrev.xmlDMK1E!0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!z\Tdrs/shapexml.xmlXn6}/ Zd}zUl gǀX5E$KgHٱy(Eyd3geS*F'͙ԩ oCΜ:ht?}FbجݨJjjt!K>JjƖ>*+^xTVݾl jVM-IjjY%| ;iQ{‰'%ـEIqFg2+ֈWPL3^4ymY/}s[/Ղm/&] d^7nxf&~Q{:Et@S@>spTՒ3!>u}7.npEب.SXM,c;>SVOJIqWv?;3[JV?Q7Tn(g~q"$!RI} BgA mYqAgh-wGm)&.:l GB2PSCۛ:"'WԳ,9ƍ̿*quw]z+ ^E(;̞O/O-݉8 FluY"Š.ŷYl pq:[,щ4ÖX(RŠg[%UA2M1y]J j`LUdt4N%Y85P= l5iPaJ"w׶t!f)t~)`͈,+.3\)e G  I8f]y}fHfWӛ0i7p=3 M̤0h$uz;I3Lzp&uaxqLJg**LOݓPK!"#drs/downrev.xmlDKK1!\MelZ \>ur338{ ];|:q[A\yrxx `4aX`iwtڧZd54)ja8w)PKᮓ3ÖC==7T}۾}⭻M\j}}5A$+QFÝ*?Bkv /fSPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!z\T*drs/shapexml.xmlPK-!"#Qdrs/downrev.xmlPKX 0 0 RClick to edit Master text styles Second level Third level Fourth level Fifth level!     S p Nk ?Rectangle 6"PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!Qdrs/shapexml.xmlUn#7?-<0-ē!Xf[ImyUl-LDA*U^-q>fr/+k/Wc)BTTYɽ}h'lä2vb޹V[*qmT7FV,ڹ'x̽LP }@-ndKWp\ o^mp>y2@L7]"mZF<`JXڥ([&X+5uuw5)݀EՕс5U4J >jf<~$,jwQP o}GYl@v(f"Qz A{4yK݈m&oGNsS X'J-$$ ˜WG֗"hR݃+ /) lj[0YKa~5:&{F 5vLRLR$qqsM.ڂ mMk}rj'r;%ȉ qXR¾6fIgL>a55P|keRAa]iC:JBomKbyT {QIqQV3W\xWr%(N+6Xk[}*Rb-EEpŃ=p'}Ʈ/;|x;Hxx md1Չ&  ;Ӗs~n^'Rs&H۟Bi^g"=^=[$J{zxDA(/KO|$MM1޹ĩ ~sY%KZL=]zPs+}[Lzf;䦓 A:WZY3_Ω,n' PK!Wdrs/downrev.xmlDMK1E!7yE5)&;`?~\^[Q,$:[m)/PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!Q*drs/shapexml.xmlPK-!Wdrs/downrev.xmlPK_P  0 T C   j  p N k ?Rectangle 7"`ZPK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK! drs/shapexml.xmlVMo6 x-qU.FEϴDj(R%)Rv~^>#s8|fo+ŶҺ'ozIԏ)08s^\(ew7av:q벍{cjV[ WحtR{qP^oحD B^ZҲ2O.8Ӣ±2G%~qɞ\ F0;dTif&'֚F8j@%,C NwMžSk##=iw-Cl o [1Epht9L@!hЇ|X=пJF=T? #9@)hTl/GqKΥ a.׃ BD*+ڣO$Z΃6T:p^HY X#6th.jc3g;+ G]-9S5$q\^c|x =Ù}~jfTЗ|Y4go|_U? [Ѳwf" D9L3) *! i\trF=PHq#7V1t[ȁ0W.0#wsL`c@ +$*XX} ,Z8 ʻ]FgkeVP_1ŗGeuRkWLه}Y=98kջIcHrT81.Tzp2w bڹM磋I2O~R[׸'(EU/e,JԝOxbXlR.f[>Y'id)u$='M* JSU~@: $sF9@<]z}2Q^8B7C tpwW>?T#E{W,* H$P# uVДo g=>e"nPK!drs/downrev.xmlDKK1!\MfZƦEZcvr硓dH4 .ty8͗Qwl [k$dLiUkj hv֐<,s,= P1@ M}/'':!EWsS5*Z0~lYgr?~]mϿ$܉lv Z'ת@NBKPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-! *drs/shapexml.xmlPK-!Hdrs/downrev.xmlPKO_  0 l* C   < p c $ ? 3380___PPT10.O PK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!tH`2theme/theme/theme1.xmlYOo5#?MFT6mθloҽ( 7J\ʧ Axgv,It#egzA!/DҐh;K #xJ\*& A>Je++2a,/07" ^E2&lQ$Jqdo4$hITI=2פI F"v@+WWF`1Fi 2n !_潽ݫ92&|Z-odtD >^)=9 Zwzގ'YZ 6[ހbFI ]1gVө_,.,_ٴnyL#7i%lOcY ypf \}HU܏qvIGe\¡ WLaW2H7Cᜌv"s,552kfVfULT >,skB'+ \Hn…[4B\$c<"eՍX1g} j&$ݕ% iSncR79YAkg` [xL2f\Jذ?5lA9W%: X64T,՜U0E)`#5hC0cR}גu3mg_Rʧ~<:BC6ܯCQ "͔_Xqۦa8/:ELps̛#V)Q U02hB|m\CbhLhAP]v| rmY:# B,;X=߻,ɂ(G\Y䐰kzoP nI^ dy #Րks|l2R~6 MaZ~cכ*'m֕"+MιڊUҸZ^,k (GEozC~O l /i8AL5mjQ 0,>͙ŋ4vnavl'SA8hć]2%M0pg$hn PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!tH`2theme/theme/theme1.xmlPK-! ѐ'e theme/theme/_rels/themeManager.xml.relsPK]` : 'UPK!(b[Content_Types].xmln0 EAkP }l} m $_tI$svs^챐KkH$Q -G$oo1# ɩ5 J# \Qg0?0omRo?Y8 Jm i|TX+N3tr@9>?4 ΠMfrAsѺo_p?yjŝ & Xg3PK!*8 _rels/.rels 0DnzЃXmlo0of5OIw AN{cݠv=m 838yG 6U} ShLq`L)d=Ҍ\@.;3, ;$e͂): vq}j:zɥ'k茜(f,ƁXA6\m>PK!& !drs/slideMasters/slideMaster1.xmlKn0z"r* I@S#KE $=}gd .RyO- v`lUƢ @ WjחǛqsd/~Y4?` eSҹ& C+J (ܡian/,]p<ÚW||]Zנܱ.ߖUcjg5,iKZR{v ʝ "5dƐ][nFPZ`1v2ᇈU>7'No!Hqe?VRm|8Gݼ(bwh7ze* x/[nMNn&D)cYܶte{[NNl锎˕9l g;=&q4eg^ DÝ&$=.p'q-=7(/ݍ '`PkXJ71jھ~W"b4*:o:Q^DT<(Nt\, gP.QEݤڕ`6:PK-!(b[Content_Types].xmlPK-!*8 *_rels/.relsPK-!& !drs/slideMasters/slideMaster1.xmlPKvy`Yb h`H(  T   xwJ0e0e?Rectangle 2 0 ,WORLD SOCIETY for the PROTECTION of ANIMALS - -G0f, 0   `a 0e0e^mvd@jJ?Rectangle 3"  HV  0 JFINANCIAL MANAGEMENT Member Society Workshop, Sarajevo 15 November 2007 nK PAAGf#GfGf9  |  TA??Picture 16,@ 33___PPT10i.p+D=' = @B +"J  (   P   xa 0e0e?Rectangle 2 `}  0 *ALL YOU NEED TO KNOW&  Ef   3 A??IS167-078Picture 5IS167-078d( 0 3380___PPT10.0ϊ" ME -(  `   xa 0e0e?Rectangle 2j  0 :ABOUT FINANCIAL MANAGEMENT& . Ef    xa 0e0e?Rectangle 3 `b 0>6___PPT9 { < "  E0  3380___PPT10.k`z"p2 0(  3   xa 0e0e?Rectangle 2 `}  0 g * G f    x a 0e0e?Rectangle 3 b 0>6___PPT9  IN 90 MINUTES ???b "  " G(fG6fGHf Vrz  RA??Picture 4,@ 3380___PPT10.d1"  =c v n @V (  nB  Ff?Line 36M@nB @ Ff?Line 38tt  S A?f?Picture 45,@  0  PW?Rectangle 46 08  \ G  )2  X`?Oval 50J6   Introduction > f ff  )"  b@ff?AutoShape 52t What is Financial Management * f   2  X?Oval 586 0   Financial Planning f  22   X?Oval 596   Financial Monitoring > fff  D2   X f?Oval 60c   Internal Controls R Gfff  nB   Ff?Line 61ZZ6 nB  @ Ff?Line 626 2   X?Oval 64c  Keeping Accounts f  nB  Ff?Line 65   33___PPT10i.pN+D=' = @B +"  IA`)(  <   xa 0e0e?Rectangle 2 `}  0 pWhat is Financial Management f    xa 0e0e?Rectangle 3 ` 0  Financial management covers the planning, organising, controlling and monitoring the financial resources of an organisation to achieve its objectives.   3380___PPT10." " p (   N   x@a 0e0e?Rectangle 2 `}  0  Objectives for the Session* G f    x0e0e?Rectangle 3'gb 0>6___PPT9  Have an overview of some basic principles of financial management Gain an understanding of key financial standards to aim for Understand the major elements of a budgeting process Understand key elements of keeping accounts   "      GE Vrz  RA??Picture 4,@ 3380___PPT10.d1"2 $r(  $[ $  x ݈0e0e?Rectangle 2 `}  0 ) Seven Principles of Financial Management** )G f) U $  x`ӆ0e0e?Rectangle 3'gb 0>6___PPT9 CcConsistency Accountability Transparency Viability Integrity Stewardship Accounting Standards ^  "      E GEGE GE GE GE GEGGEd Vrz $ RA??Picture 4,@ 3380___PPT10.d1"ve e](E(  ( ( F`b ?Text Box 2 Z( 2A  ( Nb ?Rectangle 3\ ~  [  A   ( Nb ?Rectangle 4\ j  [  A   ( Fb ?Text Box 5 E {% OR C A T V I S A       GfGG66GGCA% Vz ( RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +"-  e   , (  , , F`b ?Text Box 2 Z( 2A  , Nb ?Rectangle 3\ ~  [  A   , Nb ?Rectangle 4\ j  [  A   , Fb ?Text Box 54 2MANGO s Minimum Standards A budget detailing costs and anticipated income for all operations A cash book for every bank account, reconciled every month A Chart of Accounts  used consistently in accounting records and budgets A valid supporting document for every transaction (securely filed and stored for the minimum period required) Clear delegation of authority  from governing body through the line management structure Separation of duties  sharing finance duties between at least two people Annual financial statements  preferably audited by an independent person       f,GA  I o Z J I  z , RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +" e 0(  0 0 Fb ?Text Box 2 Z( 2A  0 N`b ?Rectangle 3\ ~  [  A   0 N b ?Rectangle 4\ j  [  A  H 0 F@b ?Text Box 5Z'  Dickens  Micawber Principle "Annual income twenty pounds, annual expenditure nineteen nineteen six, result happiness. Annual income twenty pounds, annual expenditure twenty pounds ought and six, result misery." (From David Copperfield) D         Gf fffG G fGEAH ] ^* z 0 RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +"K ) : 2 4 (  4 4 F`b ?Text Box 2 Z( 2A  4 N?Rectangle 3\ ~  [  A   4 Nb ?Rectangle 4\ j  [  A   4 Fb ?Text Box 5wN P<Finance Planning Must derive from your organisation s mission and objectives Must then be linked to activity plans - so it s a strategic and an operational process Not just something that big organisations do Different approaches to budgetting General advice  keep it as simple as you can while remaining effective Budget has to work for your organisation, not be an end in itself:  The budget is a tool of repression rather than of innovation Essentially it s not complicated  if approached systematically Z            fg.,EAx     z 4 RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +"O , > 6 8 (  8 8 Fb ?Text Box 2 Z( 2A  8 N@b ?Rectangle 3\ ~  [  A   8 Nb ?Rectangle 4\ j  [  A   8 Fb ?Text Box 5w!  TStrategic Planning Ideal if you can take a reasonably long-term perspective, say three years, maybe five If you have a strategic objectives, then you need to have a general idea of the level of costs you will need to cover and the income you ll need to raise This will be a very loose and approximate figure  or range of figures Budget gradually becomes more detailed the closer you get. Most organisations budget in some detail 12 months in advance Increasing trend to have a  rolling budget  forecasting on a regular basis, rather than a single annual event  5           f4EAx 1    z 8 RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +"  % 0<(  < < F`b ?Text Box 2 Z( 2A  < N#i ?Rectangle 3\ ~  [  A   < N!i ?Rectangle 4\ j  [  A   < Fb ?Text Box 5w! SWhat is a Budget? A budget describes an amount of money that an organisation plans to raise and spend for a set purpose over a given period of time Something that most of us do every day Three main types: - Income and Expenditure - Capital - Cash flow forecast     0   S             f0  S  EAx .    Nz < RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +" &   P@ (  @ @ F i ?Text Box 2 Z( 2A  @ N`)i ?Rectangle 3\ ~  [  A   @ N'i ?Rectangle 4\ j  [  A   @ Fb ?Text Box 5I $&Factors in Building a Budget Usually budget in advance over a defined one-year period Must show where the funds will come from and where you want to spend them How much income overall you can expect realistically to receive in your budget period How much you can spend in that period  on keeping the organisation running and on its actual work Budgets can  and should  be revised from time to time, even the traditional type of budget They must balance  over a period of time, if not every year ,            f+EA      z @ RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +"]  & L D pD, (  D D F@%i ?Text Box 2 Z( 2A  D N/i ?Rectangle 3\ ~  [  A   D N -i ?Rectangle 4\ j  [  A   D F%i ?Text Box 5I  bSome Complications Create a  core costs budget  the money needed to keep the organisation going at least at a basic level  from  the work  expenditure on regular, on-going services or finite projects Where or who does the income come from? Are you allowed to spend it in any way you choose or is it  restricted in any way, by the donor, to a particular use? You must not mix these up  you cannot in principle  borrow from one grant, even temporarily, to pay other costs When will you receive the income?  no good if most of your money arrives at the end of the year if your activities and bills come mainly early on, unless you have reserves Need to have a cash forecast therefore. Income may not determine what you do but may fix when exactly you do it Budgeting is an inexact science!!             fEA      z D RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +"  =&   H (  H H Fb ?Text Box 2 Z( 2A  H NAj ?Rectangle 3\ ~  [  A   H NCj ?Rectangle 4\ j  [  A  P H F Dj ?Text Box 5I Top-down or Bottom-up Important that those who will be responsible for project implementation are closely involved with writing the budget  Top down where budgets are imposed by managers. Many organisations employ a mix of top-down and bottom-up approaches long-term objectives Where operations staff are involved in setting their budgets it is described as  bottom up budgeting  day-to-day activities                fEAx     |z H RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +"{  & j b LJ (  L L F Mj ?Text Box 2 Z( 2A  L NLj ?Rectangle 3\ ~  [  A   L N@Kj ?Rectangle 4\ j  [  A   L F`Ij ?Text Box 5I"' Organisational budgeting (Core Costs) Budget essential and unavoidable costs first, especially any which are legally obligatory Ideally funded by general income you receive  donations from the public, profit from fund-raising events May be funded through a specific core grant (e.g., a  general purpose grant May be funded through a contribution to running costs from a  project grant  in proportion to staff time and office space/facilities used by the project If possible, build up a small  reserve from general income in case of emergencies, income shortfall, etc & #  @            & f`f fEAe      z L RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +" & P(  P P FRj ?Text Box 2 Z( 2A  P NQj ?Rectangle 3\ ~  [  A   P NPj ?Rectangle 4\ j  [  A  o P F@Nj ?Text Box 5I  Project budgeting If you are seeking grants, e.g., from a foundation, make sure you ask for enough, or effectively you are subsidising the funder Every activity carries with it a share of support costs including a share of managerial time and overheads What outcomes do you want to achieve? What resources do you need to achieve them? A budget can often help describe more clearly than a narrative what a project is about X            fCVEA      z P RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +"  ' x p TX (  T T F`Fj ?Text Box 2 Z( 2A  T NVj ?Rectangle 3\ ~  [  A   T N Tj ?Rectangle 4\ j  [  A   T FFj ?Text Box 5I Example: Rudi goes to the Cinema Objective: To have an entertaining evening with friends. Activities: Bus journey to town, visit burger bar, visit cinema, bus journey home. Resources required: Money to cover the costs of bus fares, burger, cinema ticket and popcorn. Budget in Travel: 1.50 (2 x 75c bus fares) Food 3.50 ($3.00 - burger, 50c - popcorn in cinema) Admission ticket 3.00 TOTAL 8.00 :!  < [             f f fEAx      z T RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +"     Xv (  X X FGj ?Text Box 2 Z( 2A  X Nd ?Rectangle 3\ ~  [  A   X N@j ?Rectangle 4\ j  [  A  " X F@Hj ?Text Box 5wIT Good Practice Clarity  should be fairly self-explanatory Timetable  prepare well in advance Budget Headings  maintain a list of all likely or possible types of expenditure your organisation might incur Estimating costs  justify, with a detailed worksheet, unit costs Contingencies  best avoided! Build into line-by-line expenditure Forgotten costs - such as advertising costs, known increases in, e.g., national taxation. >              ff fEAx     z X RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +"   0\(  \ \ FYj ?Text Box 2 Z( 2A  \ N_j ?Rectangle 3\ ~  [  A   \ N ]j ?Rectangle 4\ j  [  A   \ F`Yj ?Text Box 5wq qSummary: What makes a good budget? Anyone could pick it up and use it to manage their project or programme Easy to read Calculations are clear Fully-costed, justified and accurate Explanatory notes are provided Suitable for purpose Appropriate level of detail for the user $ U  Q H 2             # fUQ  ) 2EA`^     433z \ RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +"   P`(  ` ` F`k ?Text Box 2 Z( 2A  ` Nk ?Rectangle 3\ ~  [  A   ` Nk ?Rectangle 4\ j  [  A  8 ` Fk ?Text Box 5I  :Keeping Accounts A basic element of accountability System must be manageable and meet your organisation s needs Record-keeping; how much money has come into the organisation where it has come from what it was for how it has been spent  r w              fpw  EA      V33z ` RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +"     pd (  d d Fk ?Text Box 2 Z( 2A  d N@k ?Rectangle 3\ ~  [  A   d Nk ?Rectangle 4\ j  [  A  b d Fk ?Text Box 5xq" Documentation Keep safe and secure  whether in paper form or electronic Keep up-to-date Keep comprehensive  everything should be recorded No off-setting  that is, record total costs and total income separately, not the difference between them Keep all supporting documentation  usually a legal requirement, and a funder s requirement For income, this means letters accompanying payments; notes of cash - date, reason for receipt, person received from and their signature; copy of any invoice issued For expenditure, it means order forms, invoices or receipts, bank transfer forms; for petty cash, a voucher with date, amount, purpose of payment, person or organisation paid |            fe nEA      z d RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +" c  h(  h h FHj ?Text Box 2 Z( 2A  h NIj ?Rectangle 3\ ~  [  A   h N@k ?Rectangle 4\ j  [  A  _ h Fk ?Text Box 5xq" Organisation Keep the accounts themselves in a separate place from bank statements and all supporting documentation If you have all the basic documentation, you can always reconstruct the accounts if they get lost/stolen/burnt Keep physical records filed in a logical order, cross-referenced to the accounts (may be by funder, date, etc). Ensure that bank statements are reconciled regularly and promptly that reconciliation is reviewed by someone other than the book-keeper / accountant / finance manager), and that reconciliation is signed off Does it show any discrepancies, unusual or unexplained items, or are any items you think should be listed missing? Deal with problems as they arise 8            fEA      z h RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +" c   { lc (  l l F k ?Text Box 2 Z( 2A  l N`Sj ?Rectangle 3\ ~  [  A   l Nk ?Rectangle 4\ j  [  A   l Fk ?Text Box 5I! The Cash Book Can be a physical book or a worksheet on a spreadsheet Entries must include: A separate row of the cash book for each transaction The date that the receipt was received or the payment made A reference number - the Payment Voucher number, if possible If for some reason no Payment Voucher is available, then a receipt or invoice number can be used instead The name of the supplier (or person from whom cash has been received) with a brief description of the goods/services bought The relevant accounts code (keep a list of these by your desk) The amount received in the receipts column or spent in the payments column.  Q s  (  @  M            fQM  EA        33z l RA??Picture 6,@ 33___PPT10i.@m̍+D=' = @B +"9 F>t&(  t t Nk ?Rectangle 7_   l* C    t  r0e0ep?Rectangle 2   01 t  xk 0e0ep?Rectangle 3 0  0 q Cover slide     3380___PPT10.9 )!Px (  x x N0m ?Rectangle 7_   l* C    x  r0e0ep?Rectangle 2   0 x  x@2m 0e0ep?Rectangle 3 0  0 T  3380___PPT10. 79 )!| (  | | N3m ?Rectangle 7_   l* C    |  r0e0ep?Rectangle 2   0 |  x@5m 0e0ep?Rectangle 3 0  0 T  3380___PPT10. sĔ89 )! (    N6m ?Rectangle 7_   l* C      r0e0ep?Rectangle 2   0   x@8m 0e0ep?Rectangle 3 0  0 T  3380___PPT10. sĔn9 )! (    N@k ?Rectangle 7_   l* C      r0e0ep?Rectangle 2   0   xk 0e0ep?Rectangle 3 0  0 T  3380___PPT10. sĔo9 '(    N:m ?Rectangle 7_   l* C      r0e0ep?Rectangle 2   0   x`?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~     Root EntrydO)PicturesJCurrent UserSummaryInformation(PowerPoint Document(DocumentSummaryInformation8Root EntrydO)@A @PicturesJCurrent User2SummaryInformation(     _vBiscomBiscom