The purpose of the AAT Level 2 Certificate in Accounting is to offer grounding in the core accounting knowledge and skills needed to progress either to employment or to further study. This qualification is suitable for young people who have just left school as well as for adults returning to work after a break or for anyone wishing to change career.
The Level 2 Certificate in Accounting is the AAT’s entry-level qualification. Under Q2022 this level is made up of four modules in bookkeeping and finance:
Introduction to Bookkeeping (ITBK)
This unit introduces students to the double-entry bookkeeping system and the associated documents and processes. Students will have learnt all stages necessary to process transactions using both manual and digital systems.
Principles of Bookkeeping Controls (POBC)
This unit builds on the knowledge and skills acquired from studying Introduction to Bookkeeping and explores control accounts, journals, and reconciliations. It takes students through a number of processes used in bookkeeping that help verify and validate the entries made. Students will also understand the use of the journal to the stage of redrafting the trial balance, following initial adjustments.
Principles of Costing Techniques (PCTN)
This unit gives students an introduction to the principles of basic costing and builds a solid foundation in the knowledge and skills required for more complex costing and management accounting. Students will learn the importance of the costing system as a source of information that allows management to plan, make decisions, and control costs.
The Business Environment Synoptic (BESY)
The synoptic assessment will ask students to apply knowledge and skills gained across the level 2 qualification in an integrated way, within a workplace context. This course provides the learning materials for the Business Environment unit and revision materials for the bookkeeping units.
We have invested in developing, what we feel is the next generation of learning resources for AAT Q2022.
Specifically for the AAT Level 2 Certificate in Accounting we have an on-demand offering:
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LICcoxO31C4dsvw+HcGcjb/Xv0/fRrGN7/gvkePBx82flVioe/i8G8yZi0+LOebkmUL1H8ZUgXzyV31jzkn70YBYOH0Lt1PdBr3b5D+9EX+kfkPnoXjgxKmr7ECs/7W/SjEIMP/Y/54mXvq1mE4b6DGAw/gMGnfmVD0uOWN6mU0jz9lZgyC72DUuaBQxjY8WsbKFp55+9w+N616Dt80IY4eKdm6PTlnhJAXuACFPQfkLb4D+DwqyZ8+OB+HL7nq8h59E5pCxN0VFD0EUIIyWr8D26o65NKOMWHp3uwQ38pwyVdPM1Pfz/X5Wju6TuW85WcuQuRX/J/zD1yuZ3NONCwBK/+50fQc8sHgPuvx6TcQQyc9znz9SkeQ4PmK1ByjLMVh+gYPaa/zpERUofJH6hBb+FsFD59Pw5sXIbDd6xEz62XoPCRFhyZ7HxP31B/NK+CN38Qg++4EpMH9uPIDz4r51Tg4Pe/gEP/cyUO3LIEhT+8Eoe3bpCYts+kD8xXtiRxMtVBc+ri+5oVizqNeZLGsD2WM3Me8t58KabmDeLgD7+Ig9+9Cgf/+9M4cvunUPDq88jJzTPp+MeKtkOuPkDiF48u0n4m7xw7RiTO5A/W4Mik2SjYcR9e3ViOg5uqcPA7H8KkP2+Stpgt8fXBk6NTfnn/LOjOHZ2P49U+Z+BMn1SIT75jgdknhBBCTmb0Z6r0p67e8pa34JJLLjE/hVagT37GoV/noiLrTW96E973vvdh2bJlKCoqskdj0e/Vc9P8yEc+Yr7rT1/Ho98LOH36dMyaNcs8oXv55Zdj4cKRHz5w0a+QKSwsxKmnnop3vvOd+MQnPoFgMGiPZk7eWedjaNZZGNy/GzmH92FS38vIFTE0cMq5yHv/dZhU+kUjzlz0++9y9nZheEEZ8t4Q92TxQC+OPPkAck87FwWLPhpzXipyZs6VdN6FgZeeRc6+pzC5+y/GeRsu/qwIwi/hyF86URB4d4zw1O/XGxRBOPByBAX7/4LJ+3cg7+AL6FeZdo4Iv/evRu4s56fvho8cwFBkG3DGecgPftCEueSoM/iXB+XYu1HwFj0WLW9On5wnx4bMsaUagsI3vQ8DBw9i+JWdmNK9E7kHXsDg3EUoWPp19L/yPHJnLzD3GupY0VXbwad/heHJMzGp+O+k0FOchC3De8LIe3U3hhZe5n2Hn7ZF7hnvQv9LO5H38tOY8uoz8sFkGIPnfw5Tl3wJw8/+AblvlLaIq0cq/L8Zzd/eJYQQQojDYL+Imb9iqPeA+QqVXP2uON8XGXvoE7d9h5AzaaooicRFQ3NMH8CI+068ERkcwNC+iIi0XhFsc5Az/TQTrEu2OZqW7/v6PPp7MSRia0ji5BZOQe7MOcDkRDE+3CtpFCRPI236ch4KJ4vCjnso5NUXMdiz13yZc97sszGs7aBfaaPx7G/vKloX+b+0Z6zgU3KkHYekraBfixMvjrUvXn4WQ9oWUie3LUx5UtQjGf7f3qXoI4QQQgg5SfGLPt7TRwghhBCSBVD0EUIIIYRkAUmXd+fNnI7N13zK7BNCCCGEkBMfOn2EEEIIIVkAH+QghBBCCDlJ4YMchBBCCCFZBkUfIYQQQkgWQNFHCCGEEJIFUPQRQgghhGQBFH2EEEIIIVkARR8hhBBCSBZA0UcIIYQQkgVQ9BFCCCFk7BnsRnjvdjy0vxu9NoiMLxR9hBBCCBlbBvci9NgNKH70Jlz/7FPoHrLhZFyh6COZs70B5UXlaNhuX09gwhvKUdNqXwj6unxD2PwtKiqK3daEbN2iYeUbbkON77WzxdY9Nq0aSCrjj9ZD6xOHKWuS8Cghqe9R1KG1BkXLGhCW3dCa13BsxPWXW4bUaP2KzJhw+u3Y+mss0hiJsckjjIZl0XbyvycmCqE1mfQfOdHYszuEW/btBQouxLXnLMIcqo0JAbuBZEx4SxuCK4KobT6eU11ydAJU0XasBFe3oqenB53rSlG6rtPs96yvcA6uaHFey9a6+mrUm/0WVMu/FrPfilULnagu1Zuc+D2bgMq0osrPUQqsY8DU261nMrZHEC4JIGhfZkx5PXo2rxr9eZmgwi6ZGNDwxbWA23/aRx21KM6w/Z0xUI80rTEhGItyhtYUoxZ16DTt1InA1oknrirWS9nsGDJClwLwxOfIDtz1bDsewkxUBy5H2fQCe4CMNxR9JENCaNpShqr1Jahu7vAJFr+TYJ0evwvjuUBxcZKFqWtkz4sReBJevLYd7WuLoxOCL+5EmCTCO20JYhwot67aRiJaTTutwNXLKtEo/yoljnFepC7la2Sz53lujD8tV9AYISRpuWFJ26zDcym9MM3D7GtZalDjtb0jPkPNbSi7WSdef3/GCtMYJ0/Lofm7fy2RZnWn9NxkdZf0/P3mpm/SkDLZcKecIoxF2LWrmPONGUU/fLSLEK9a7UrNClSJiIcZl075ayQ9N58Ed8uUwcnbiAxf3l47+8uZ4fhynLnYdGLCvHqo6C+XMuoxDfO/9sUbbTl185dV2rWpWT6YrHRFeRCr1tv9ZP2gYTo23P6XtBrcceJ/32USx9+3cswd5/HnanxP6MlxfZ/D9HkNbjNtZ9MxbZakL8mEJPLCvbj9sIy4GZehat5sTLbhZPyh6COZ0dqB8NIymTB0gg2jw158wxtq0LbUdVzUCZNJ9zoRENv0tf0ELxfzpoAbpwqR6/RiH0JHc6yDFtra6Dlnrd6ELpTXR5054wjIBLAc9twedC5tQ41fJFoal9vJRTYzmYxEc6UXP9PJxc2jeG0QLeqkLVyFVrdc64C2LW652hFcqeHNuG1z1D2sL7dHuwKOs7itDuGN2j7ajhFUuWkFmqJl6gg64ZJf0jaTib7EnNeC4NomO2n6aQSW2HSlL5uk7SrWWxdzexvaPGco1mWqWBJ1eUPNtQguifeg2hEO1Jt0ezb5HWG37pKeOoMm7R60rGj0xlFimStQL21RWqJlSXRYR6IRJTYP2d+a2AIxuHlvqrbCUceX266d0hq1ScdXDCJuatYCdWbcS//KWNL+cp1lk05Je8x4aESVhLt1c9suPp6PhHI67xnHsdbz/AIvDSrE/PUrkQ8grojsCCNws81DxFdEx4n2g+w3eeMvgzipcM818WWs+cS8+z6H6fN6XC3Xm1JpJTNG5PojJUaJfb+QicWeF+9DbedNqH0mgu6+HQjteliuYPNwxZkXIZhvI5EJAUUfyQidXIzTZgWUO5GGI0DZUv80E0YEZSjzTdLqgrnnFhVVorEjIrF0Ug+gScPsJ/6K9Z0IbNQ4sc5OAroUuaLEEyTBc4JojyROkt7Sq2xmMhkJ3/KuK8ZGIpqHK5AcR8JtpyjpJ6xSI6iFhe4Sq7Rjh+MGuml5bqKv7knbzDseRECEQCLRsmjbxaCidWUExZqvz8EzlLsuryPYE+tTGh0L8wPyysUX1zo/WqdKETEeI5Y5PeGItLVvebo04KtXl463NMQsa0u7tzrxHUFfjNoO50hano6IbGtH7WI9R51ci3G9oun4x2l1nGj290Wy8ZxQTunviiXV9r3lLONWZTJuTVlLEZivL4LSZ9JTXhtJ++t71/SfjeONSZdM4qTCnmtoR+Rpu5sMGYtVVrTr9cc/7snEYvLwQUQObkfDzhtxzeN3GJcvMONiVJw61cYgEwWKPpIBMsl3ue6Pbp2o63KchmDA72YpclFH7Cd4ncy8++f8Asm6YurUOQ5BEKs2y/FtZWhLd9+gTjC+JWYVQzGT/DgS3tAEuEJQnZCjRsWP64Q6W4z76ZFhm8XgCAbFTKbxWDeuBU1x4rsCJerOrelAeF1Vkgk4Ook7S7CJmGVk6wJnJMSTELQOkDqUDipCfcL5WBExo+n4PzQkb3sfVgA5Tp+z1ZeH0bAx1okbW5z0vXLG31u5UD58SZ6NxjlWJP4a2TdldfsqLO9f6akFmYq2TLFjzAjMo0dFrTrw+gEhXiSTicPMOZfjW+eW4nwcQmj/Dun9mbjk9EV0+SYgFH1kZLylXRcRJAucSTe4ugpBz8VTt0lEyMqgdTxkUxdPRERVxI0jm3GQ/I5Y0DhB3j1+ixOXDnWih3dPn7PE7LlgW8pQP9Kk/Bqh5Qy7y8rLkwgqgyOevHv6kiLteLN1Qs2W3P1M12bpaLvOOa9SxHxM2/mduK5Yx1bRSbixORzn7rqUImxcR6dPzXJ3HGaJ2I6NEZfcVbQg8Z4+82FBBHWMe7yiZWRhljEVqJf0/bcHJO+nqBNb8/Qq1K9DdNzb94K6aK4T1ybtM7Y46acup34gsA+5mOPFiCwRYSjtVy+CO+pkyoeLdA/5jJbyKrNEbdpio3wgs8GZYNxOU157L5+6y+YIl3YnOnPmfRpr5wZE7gmFxSg/bbYJJxOLnGFBd5bdeid2dR8wgXOLpuHOqy41+4SQk4kwGpY1IbD52J4KJRMB/eBUaZxlvR1BPwCoiO88Xk9Tjws6XkWYLmhJ//Q5mRj078UjL+9F36QzcP4sI//IBGDGjBl2j04fIYScoKhj7N57qPdIlqLOPIF9EqEPFnVwafeEoWA2Fs1ZSME3gaHTRwghhBBykkKnjxBCCCEky6DoI4QQQgjJAij6CCGEEEKyAIo+QgghhJAsgKKPEEIIISQLoOgjhBBCCMkCKPoIIYQQQrIAij5CCCGEkCwg6Zczz5s5HZuv+ZTZJ4QQQgghJz50+gghhBBCsgD+DBshhBBCyEkKf4aNEEIIISTLoOgjhBBCCMkCKPoIIYQQQrIAij5CCCGEkCyAoo8QQgghJAug6COEEEIIyQIo+gghhBAy9gx2I7x3Ox7a341eG0TGF4o+QgghhIwtg3sReuwGFD96E65/9il0D9lwMq5Q9BEihDeUo2hZA8L29UQmtKYcDdvtCyG0pgg1rWE0LCtCUVHsVtPqHI+G1SDUWuN7bbe4usecM1HaRcpdviG+JE69tZ4p2d6A8kzqEN8ua0L2QApMfGlP2TXtdQztFNtHdhsp/6SEUCPnJrZT5pj3gq8cTlpOO48qXW13k0bseCXZwZ7dIdyyby9QcCGuPWcR5lBtTAjYDYTIhNa2JYjqBbVoSicejhOOaLMvjpogVm3uQU9PJ+pKSlG3Tfd7UF+ux6Kve3rqUVFe7+xvqgZWtDj7m1dJCn6i53QubUNNppN9pgJrzHDq7dQzBU9H0L4gEFe/OFTALW9E9SbbTtvqUNpcmbHIqVifrA0zx5wv+baskBcldejUMqyvcA6OhBFXrrCqQL2c27r6aEviUo0WLYOMkfa1NZmJtphyyLtqSxvaTV1asWqhE0ayhCM7cNez7XgIM1EduBxl0wvsATLeUPQR0tqEtqVVqF9SjcatPnfFcypks0LG78g4Qs3vsDmuT7Kw6Hmxroe6KpXNQONyOWacnVjH7tjF4LETjrQ7OzFOmK2rEXnlTjutWYuaxbVo76hFsa2nupI1ssWco/jS8oSVhGlabljSNos0eX3ito3nfGpZ1tQYp8uc57bnRqBFBVSyPC2hrY1GbFW54nHhKlSJAGsX4RLW85ZJum6/JBG1UafY6b8aKYebl1vOGActIxfPce2cc9w28I8PDZM42ubyr3ax5uUcd+qn5/vb39dOXrq6+folnvkBkf/tiDxtXxv85ZLN1CWuHF+vQfFaGTc6Fnzt4p7jtr9pE7fP1tyW2HYbomWdCO8FkhmRF+7F7YflI9mMy1A1bzYm23Ay/lD0kawntDWMsqVBoLwKdV0ddgKUSeq6NpS5Dpm6ODL5V8I6Y7KpuxTeUIPIShtnWwBNOgFub0MbrFujzpqk2NFsnZM41yO4utW4O8ZhEmGi6bUt7bR5tADLk03IzsTqTowqGtPji5+xCxc9p7KrDvXqHLkOoWwtKxrR4U7CHUFUafj6dahXhyzG3WlHOOCc17kujCZXjGwM2PbpQVUk6iS1o8yEt64OJ22z9q6AcbLUiQtvTFIXaYsSc06n9GWTpKtOoPaB9nPUyRu1E9YRRuBmJ9/SDulfV4SmoBElJh/tW/NBQoRWzVpY97QF1c2VI4qY0JpKNFontnMdUHud1FfHVoe/XSqcNrfObKLj6ba/OsDtaNsi8ksdOJuulq90XZVpn2SYuJJ2YL4NMDhuop5v3OJmfc/EleNf6qXMpY5rKe+d8Jpi1LrviXj3sFnaVttl/RLz0mk7La/sb4HJy7Rjsv4mE4I9L96H2s6bUPtMBN19OxDa9bD01TxcceZFCObbSGRCQNFHshwVZK7AkYmpwxUzYUREgJT5BFp4ZxjVS2KnR3XBjEungkqdjq4IwgtXoXVlBMUaZlwQnRBFEGYgusIROALUEESgRMqRIDD8y7V2STAtvvgZL0EmOcfnEMUIzRUlKUWDpuPWJ3iOzXm7tJFxA920ok5S6dIyW77kbeYdX5hiudYri7TdArPjUbG+E4GNmqfPOUyJtHuX/PGWhSU9byzEO1+JlAZ8pdMxoUvM8s8ZZyLm7KHU2PxFHGobGddMMQ5kIypN26Vx6Hx47S60R8IIShvq0rXT9tWoSiqAnTw03+pN8cuzPtduudYk2Rj1E9eW5SUQ2Rdtw5LY95nTdrb/7DnBgAhIMmGZPHwQkYPb0bDzRlzz+B3G5QvMuBgVp061MchEgaKPZDetHQivc5012dRBMku8Mukg1tHRyTNm+VfQyci7D8wvkKwr1gJ1m+S1CkF5rffHpbtvMBiAcWMcZLLs8IuN8SXUHHU+jYtztKhgc+9bs1vSe/IybLMYVGCZHRXzZseHve9xWxnammP7sWJJtVmK9PIxjhoSRP5RY5ZJY8V62vsQXdHj3nOpmx1bzv1/LSKcfG7rKAg11wLemHdc0ERcNzFJOVub5MNR9J6/kbF1cftG3nON0hax7iE5kZk553J869xSnI9DCO3fIf08E5ecvogu3wSEoo9kNd7SrosKkma7LLgyGLssapZ/HYdEN12eC66ut+6Rs5l7lfyOWJe6GNF7oIrXBlESN4mq4HDv6QuurkJwbbFNrxLYlGpSfu2pWBJtD895imeh1BfRe/qSU4F61wk1WzLHKn2bpabNnlcpYr4+xqHy7hFcXItgvJgTka5C1u/aqjBKL8xGgQjYel2idcdTBm5jxXpnGdiJL5u6xt59ieoWVjvtYlxPx0XM5L43HW/t3hhLvL9xRIxTZ93GjWGRb5Y05TB1cd3d5SL54vqGnPjMmfdprJ0bELknFBaj/LTZJpxMLHKGBd1Zduud2NV9wATOLZqGO6+61OwTQsgJgYrt5gBaM33qNSvRpdlic9+o3teoD1KoqG5J6fgRMgr69+KRl/eib9IZOH+WkX9kAjBjxgy7R6ePEEKyiCDKlpZ6Tp9zzx4FHxkjCmZj0ZyFFHwTGDp9hBBCCCEnKXT6CCGEEEKyDIo+QgghhJAsgKKPEEIIISQLoOgjhBBCCMkCKPoIIYQQQrIAij5CCCGEkCyAoo8QQgghJAug6COEEEIIyQKSfjnzvJnTsfmaT5l9QgghhBBy4kOnjxBCCCEkC+DPsBFCCCGEnKTwZ9gIIYQQQrIMij5CCCGEkCyAoo8QQgghJAug6COEEEIIyQIo+gghhBBCsgCKPkIIIYSQLICijxBCCCEkC6DoI4RkzvYG1GwI2xeEvBaE0bCsBiH7ipxADHYjvHc7HtrfjV4bRMYXir4JQQg1RUUocrc1aS5vMumW2+OhNeVo2G52Y9l/N8ofuBJFv7lbLpdxPHcLivTYHx6UFw+iRvfjtprnnKgerTWoabX7Y0BoTVH69CS/8nTCQttgWUNi3UZEJ48im7bT5qnLMdLxiYm2bZFpG6f8advxKAg1tyGwNOjspxp/mTBSHx8VWufjKw7CG8rTvz9HyejS89VP2s/p52Q44zxx7B5l+yT0lTO2vOuV2UY3FkZX7yDKlobRcYK9F7Oewb0IPXYDih+9Cdc/+xS6h2w4GVco+iYKJXXo7OlBj27rK2zg0RHe/TDaZ52H6r6H0bbfBlpCex9GqRwr3d8pl+4LUf+B29Hzgc+jWo6Vzlsn+7ej/o1OXAe5wG8MoKrcvpwIPB1B+4KATAUkNRWol7HUunosWymEjuYgAgvtyywkuLp1hPfn6ITVyOmloLwePZtXpXgPBLFqcw/qj9t71hlbPT0tct2oRovZb8WqUYyL0dY7uLQM4a2jlqtkHNmzO4Rb9u0FCi7EtecswhyqjQkBu2HCErukoZ+MM3OdImjbtwvVs69FyaxdqN2pjp7Lg+jYPw9l51yGskkPo+nJiA1Pw/aI5yaos1Mjm/PJXsqmbkP8p3x14bxP/7Hld+M2ddlAn2sZX18PLw/XtZJ4G4GW+AnDn++yBvzM5Oem5zgTqdovWjanfH7HIrwxWm4n3J+W46gYxyIu/xgHxrgyNajRuD4XLj6/mHKYdrHp2zDXbXFcEknPjedro8pmE0VwzjXn+PPXeG75YvpKN20vf55x7o2OhZJYsR1pjm8fPb8c5SYNp/2N+2jzSHT3fO2Z0NdOWLnU1S1nYh/6yrusyamXIbbtzHla35i6u+ND47pljRvj5rgPLY87DrVN3bqZdDWsEo3yr9Kfpy3D6NNTfPXw10/Tdced9x5yyq/9EHVhU5zv5atIH9j8/H2VuRPnkLSfTfnsWPWn6c9f9mPy9LeZG3+hjLuu6LWITHCO7MBdz7bjIcxEdeBylE0vsAfIeEPRN1HoqEWxvdBFL8ZHwXM/QW3feSh5o3w6njoPMI6eQ/jJn6Bx0nkomxVAYArQvq9z5IvowlVo9RyFdoQD9caNbFkhE9vWErPfuQ5o26IpyQRzXRvKtlnHchNQaS7aITStDVpHoB5lJq1MkMloY8BzQKsiNTKRqYtRj3iPILylDe0rWpx8pbwfWlqGUpl8zZJQa4fsVaMkhfNhXAeTRyfqStptXRzaF1R54bXNbksmEp9/ggPT0QisdI6F14gwsHG17WqvkwlXJrqate2o3uTUVV2Q0Jpi1MI6wJuq0b5W62/Taw4joO28HqhZ3ojSdZ22nPZ4PB0S/2aJv60OpR1taJN0/GVuWQFJowoV2+VYRxr3JsZhjY6Hnk1BX/u0I6h1lb6ukAm9ErZdpHxlW3x10PEiQkTrUV+erK+dWO1dAcdZkrKHN7piyNLahNoFNv2boyMrvKEGbUu1TTS9FmC5CK6FZTL2onVHiV0y1DovKLFjKlqnznVhNKV9L0qfLnHK27KgFk2tOjaj7ld9ear3Qyri05OgFPXz0Dp1NTltJWOoqUte+/tspPPjqFhvy6ouXnNHokhNRbp+lg8iJTa8zi2rh/T7cvkQZ47LJuPe9I0Zz85rjw6KvhOFyAv34vbDcm2dcRmq5s3GZBtOxh+KvomCb3n3WJbkdPkWeBiVD1yJ4l27zH6HuUfPcQDRF0KxHKvUZd8ky7/pKUWZvZ8rGChF9RLnghw8xy1vWHLxTTrzAyjVT+fqEK1wJ9UgAgvMzsjoeT4xXNncjsjT9lgcwdVVMklVRt0BEatVImQat4YQ2iqTqZd/EjynQURWh0z7kejU4tTRljmN05CQfwKu6JQ2UqfTxi0WoWfQJWtp38B856UXzxVZ5SWSgq/+JbGTu9MH6drWvyzrpKNLZqW2HJXN1ajScWfazXGqkjpTMUTHg+lrZ0+ICuzwzrA3TpzyRevQvrZSRK2tR5q+LpVymlzU7TEhUWLS9x0PRxAtm+YrAi8iHxjKljofUMKRIKpEBOmSoYqMoFdG3xj3xnUqovXU90MiKd4P9mUiiemlql8UX51ULLltZRn5/FiibrM6lpmTrp+j770k4zPm2uCgH8KqIsWmHInOLpmI7HnxPtR23oTaZyLo7tuB0K6HZZzPwxVnXoRgvo1EJgQUfRManajsXsSKg7To8q1MHefqfXq6rUPdJBE+ex80jl9b3zzUvcs9pvfx7ULb7gyWeDNGLurWSTG4997pZOO5BlbMuHiToISL4IpBz/Pf6yhb6vuU7H1Gm6pFUDl5VSzR/Uqz5BmdkOIJo2FjaqdMRaNXZp/LpZNcbJkT80+OnfhcV1A3dQaNaHInyhBq1oSdeG77GLfSLwpj8crjb9sRCDXXRh0VdeVsuOP2qGNlnVI/MaIlOrEb19DZjUGFk9OGipYvWgdt886lbSg2In00fR0lJn0VEM6eiCbXfVa0n6TdRXyp0EWkCR1dOi5FkHU1oWZLMKULfGykeD/Yl5mQqn5+TJ22NKFJ6mGEu49053sfbrzwkKRRZvsgjWuchHT9HB0zek+o2YkSc22I4o5BbPQ5u3G3FpCJw+Thg4gc3I6GnTfimsfvMC5fYMbFqDh1qo1BJgoUfROWIFatDKJ2seN8NMlFdESe65Rpep682exrmXLKTnWWeG/Thzv02Cx7CBeiRPbbM1nizZjYMhfpso1ZnqlA1bqw5x5FFti6qKu0wHV3mhBOmGRESK2MeO5POufJu59ouc/VM+6YknppV8tctlTk1lp1Fopliva3c6mc2WTCaztKUbfCrYsbP1rmpPmnoGK9Lp1ZV1A360zWS7qNyzWsCQHJy8Rz3S+zhFuf5GZ5aSOz9Jus/OlRUeyc55TD3FbguZ7q9MS1m07QMUtspQhvdM4t1uX7+PsslfIq1HW5dZXyLY2tg7o6LaiUvIMZ93UM/vSvi4hwdILVeQ16dasENllRa4ReI8LGEVMB3i5CLH1/jY4KlFintEaXe5O+H0ZBivrFYJatG9GYrB6pzo8Jb7OBUnbv/ei43hmTtp/b7D19lQgnjGH/tUE2eS/43UannwQVpqMUzOS1Y+acy/Gtc0txPg4htH+HXCNm4pLTF9Hlm4DkDAu6s+zWO7Gr+4AJnFs0DXdedanZJ+TERe8Zk8lL72ka7WR70uO0jd73prcT6ERrhJvP8UuGPiAQWTG6JzVJFqMPZTQH0HqM7z8dn03ntB7HJ5LJMTN8CO1P3IjK3RF0F16M1vOuRClv5psQzJjhOUF0+shJjHkoId3SbjbjdzidewurXTcsDRVLgjEPuhBy/AnLmDteS/BkzMiZitJzr8Xmv/kqfv7Wyyj4Jih0+gghhBBCTlLo9BFCCCGEZBkUfYQQQgghWQBFHyGEEEJIFkDRRwghhBCSBVD0EUIIIYRkARR9hBBCCCFZAEUfIYQQQkgWQNFHCCGEEJIFJP1y5nkzp2PzNZ8y+4QQQggh5MSHTh8hhBBCSBbAn2EjhBBCCDlJ4c+wEUIIIYRkGRR9hBBCCCFZAEUfIYQQQkgWQNFHCCGEEJIFUPQRQgghhGQBFH2EEEIIIVkARR8hhBBCSBZA0UcIIYSQsWewG+G92/HQ/m702iAyvlD0ETJatjegZkPYviCEHF/CaFhWg5B9RU4QBvci9NgNKH70Jlz/7FPoHrLhZFzJKtEX3lCOmlb7QtDX5TJ569+ioqLYbY1cYmRyL/eFlW+4DTW+185WjobtNkEl7hx/fuOGlknrE4epd5Lw5ISidc/4nERCa8a2TTS9omUNMi1YWmtMnx5PQs1tCCwNyt6xTUahNXFj55iZ4JOj9E1MX72W6HtgvPI+gXCviceFo+7/IMqWhtExEa6lJGP27A7hln17gYILce05izCHFtOEgN0gBFe3oqenB53rSlG6rtPs96yvcA6uaHFey9a6+mrUm/0WVMu/FrPfilULnage3jktwPLMJ+GxFkQjYert1nMEQmsqgU1OO3QGOhyx8ppNpCo4U7Wj9Blq0TSKdju2dg6hozmIQHyfZ0S6emQB5fXo2bxKpvCJQmb9cVyF0LGQwftvQpX9GPo/uLQM4a1Z+8458TiyA3c9246HMBPVgctRNr3AHiDjDUXf8WR7xLkgx7h/rrujroxckJdpWA1uk4tzZTPQuNw6aepYrZHNnhcVKXqem5adsMzFX9LSMHuuc1zdSfeC3+E5dV6Y54o5DlGNumYmTuJEGAyUonGjM8EEV9eL0JUJc3Et2jtqUWzrFONceWk7E4+TbjmaukyQwbh0Ntw9T9OokS1aDi1bJRrlX6WEJRNrZSvrEE4mrn3t4DoMWpaYdk7WnknDLNqnJYGYiasjSbtF6+a2d/J6RJr9dY3DX/5kx/3jKmHyH6le0XGQ2OZ+9BxfWMyYSZZ+dEyHfOU352h5XZc45j0RTT99WYRkbWLSlfFrw916SWpeWNF1bTbMRcsa1x9e3RQ5V9tUworXtqN9bbHXxol9K+i5UvfY/JXRtLnT1t770NeniXnGv/+S5JO27LHvVfe8mi02zMMpk9cPXhv58/OX/zj1/0J5z3XZ6ymZ8EReuBe3H5a5YsZlqJo3G5NtOBl/sk70mcneXmz0gjgizZVe/IzdIfccuSgHN9WjYuEqtBrnT91EoG2Le+lqR3Clhtfj6tWtaFkBVKubZt239q6A4yxuE1FjBVd4Qw0i5hwND6DJvYh2BFGlYXJuaGujk468bl1t5YkInRI93tOC4Nqm6MXUoxFY4pzTuS6MJjs5uRhXcGVEJhipl8mzAvVSrtKSOnQmczs9QmhaG7SuaD3KbKhOHk0B66r2VCFynTvBtSMcqPeVA1i1Oeqs1pebSLHMX4X6hDLLpLgcNl9Ja2mbuQ9P6+Fv56Ttub0NbdB6abj0n03RY4Ff9CVpN6lbJVy3txNlW2pkgg0mqUd8XWPb3DgjJo0eKXNj3PKWTLAiZMq2OcfjHZTk40TL4IbVAVvaUrS5vxzO0poTJnluDMvrYOpx6BvTSDYODXFl3wRU+s4/qjZJMr7DG5oQdp37lUFJ2U+y/kiC5OetAGgbJ+1bJ2q7jG4dM7F1HW2bR8dTywLrYCfNM/79lySfJGVPfM85fVpn+6JqQfw1cQL1fwdF30Rlz4v3obbzJtQ+E0F33w6Edj0sfTUPV5x5EYL5NhKZEGSd6HMvQs5FpdSGpsG3vJtyYogn4Zyo4xArNKtRkibN0qVlcskV9FOuCZHLZaQ9Klz1k7776XdFiSdOKtZ3IrBR4/g+zXvHgwiUmJ04omUJnuO/QPuwE26LTEGuYzEi6oz5815gdhDeGXYcCNMulWj0LuilZlJRUpYjCcHVVbFiNiZfJ632SGKZk7anivQYgZuOxHbTulUv8XKWOrcj8rR9GcMIdfW5IepOxhJGRERGWQqxnWqceE6PhjlRhfTl0KU1IyKMGHbyTDkOfe2RdBwa4so+P4BS7/yjbJMk4zscgZeWycPZOybS9a33fo1jdG3uG08Bp8SZjqfk+URJ/p6L7Qs3Tz8Tqv/JhGTy8EFEDm5Hw84bcc3jdxiXLzDjYlScOtXGIBMFLu++Bqjj4N4P17Op2oYeHXpR9gvX5PfI2E/928rQ1jySaHGRC7G9MKtTGIt8Mvct8SSbGByik5FOMAYVrM0d9lzJwy7v6gXdu3/SbEkctVFRgSp1BjYmy9cpT2kgSUulak9P4DbFTViCN0Epie2mdWv07j/SOpciMN++HAX6wIjrhiR+QJHJX6bgtviyWZLWSwRTk+cYqcuVIQtlgpa8mqQ8wZVO+xzbOIwr+9MRtMe4p6lJ3yaxBAM+V13zcPbS4n0wcG/NiGPUfXu0be4jozwzyCf5ey62L1TMJTBR+j/utgoycZg553J869xSnI9DCO3fIaN0Ji45fRFdvgkIRd9rgLkJ2f1UvDxeUEWpWFLtfHpO4y7p/XTOp2dnS+a4+T/xBz2HYGTarnPOq+yqQ338EtVKmHuf9HjxljLnuJkMovf0VazQe+ucONF7gxwx5pxbg8gCO1GLqKqKuK6DbGkdtQqUrEh9T5+Ltk2ZN7X78/WVWY/42jlpe/rdpC6fI6GomIxbZkpot/Iq1HW5twUUo22p3gOpMTOrh0vFkiBqFztpJ96KoH0SPR5/T1/Seml/eeXS+9kyRZf4gMbmYNSFOqZxGFd2XYbP8IGi9G0Si+P+2jG2VT2oeOL6w99vvnsAjdPl3heXsm9TcNRt7iNVnv73n+wlyye27Mnec7F90ZFcLo5//6sIz/CDARkf5sz7NNbODYjcEwqLUX7abBNOJhY5w4LuLLv1TuzqPmAC5xZNw51XXWr2STagTl4TApuP1W3LDvRm88iKdPcxEkLGEn0Aq+mc1sxvsSHjQ/9ePPLyXvRNOgPnzzLyj0wAZsyYYffo9BEyatRtij6MQwg5voTl/RZ1GckEpmA2Fs1ZSME3gaHTRwghhBBykkKnjxBCCCEky6DoI4QQQgjJAij6CCGEEEKyAIo+QgghhJAsgKKPEEIIISQLoOgjhBBCCMkCKPoIIYQQQrKApN/TN2/mdGy+5lNmnxBCCCGEnPjQ6SOEEEIIyQL4ixyEEEIIIScp/EUOQgghhJAsg6KPEEIIISQLoOgjhBBCCMkCKPoIIYQQQrIAij5CCCGEkCyAoo8QQgghJAug6COEEEIIyQIo+gghhBAy9gx2I7x3Ox7a341eG0TGF4o+QshxJ7SmBiG7T8joCKNhGcfPCcfgXoQeuwHFj96E6599Ct1DNpyMKxR95MRkewPKi4pQVFSOhu02TAhvKJcwCV/WIFPFa4vJexzyPWZaa7x2DK05Dm0nfdWEElTYl+kwbbgmyfQuZSzfMMpSHc05xxFt25pW++KEJISaovEQX0GULQ2j44Ruu+xjz+4Qbtm3Fyi4ENeeswhzqDYmBOwGcmLydATtKEVpSTtqm91pKIy2LRJaUmpfZ44RO8nERpZRsb4HPZtXyTQ7doS3tAGBzFIMrm5Fz3pHHp74Iml8Gbn9xkHE6Ye1o/hQEVxahvBWvj9PGI7swF3PtuMhzER14HKUTS+wB8h4Q9FHTmjKllYDzR3OxNXahNqOagkzhwRdFlI30G7uZOO5hE7YzzaUo7JZwpsrbZzY85yJ0wmrWaOumBPmuYq6xQjGzPLVMCM2bVjsBK0Tcrnkp3moC5esTIJx6Wy4m48/zJ3UNWxZDWo0DRNP07dxljdqDEPUrYytr27+doim74SnroecEWlH8BwVfXqu68za9G1czdfsW3dOX2ufNC6XNN22jTR57Refh5KuDP428dy/ZO2kfSR1dtsm0SmMrb97PCT95PSVLy0hOkbK0dRlA334y+zVM1UZtG0kPKEN/OPK5p3Qfgl11XpUolH+Vbpp+dPxxrOvvsua5FU8elzK6tbDHYOCv25OHWTMLa5Fe0ctil2HPlmeycIWBhDsiiTJn0xEIi/ci9sPi1ifcRmq5s3GZBtOxh+KPnJis7QE1TJx6dJPaKuIlxUlKLOHdFlo1eYe9PTItq0OpR1taJOJRp2n9hUtTvjmVfjQ6la0rJDoGiavsaEGtahDpx7fJKkvj07ijV0BE14/vwE1a9tRvcmmb90ph8zyDUqqHc2lqNvmxK0vt6d7tEvNquRYK8q2JCuTTKIi2ErXdUbT1AlTwpxydaKuRCZ1d+LskPZZ6cQLr5EJv8RJr3Ndame0ESUmbW2fRnVatktdRFi32HJA0qgqH6kepQjM17+6TAe0bZGpW9ORcMe9UYc2iBLfeer4aZ6mHrZt26Xt6zVfadPwxqi4MIioqYRt24QySDttdPpNj1VFahzBUV7vxW9Z4Ywhg4ilEhPeguDaJq/vHWL7FtKnTjnaEQ446XWuC6PJipymtUGnrXrqfeMyinFWbV7V7ocXJUUZEttARNd1bSizbd+zCaa/E9ovoa5aD8lT/mn56ss1nQiqbJzOQJMV4fJBaoFt15uT1UCRcbXEpr2gFk3mPH9/dJrx27C9AvX6fjDjrhWrFibP0zjD7pj2v686KPomKntevA+1nTeh9pkIuvt2ILTrYemrebjizIsQzLeRyISAoo+c4FSgxAiSGhEeMskt8Ysvn9ugDoP8izytgqJKJtjKWCfBhzpTMG6EHPe5YErp0jKZ9gW7vOyImUQyy7cCVeuA2sUaN/beRBe3PknLtN2ZBB0XzRJTLhVZIug8h6Q6RlhhQcDUJeb8OEr9y7KazsIylKmQtOWoXqnideR6uOgynRFKUs7gShFCXSJ0VAAuGPmeP6/t1fUxIVHCO8MJfe+h7eS2nWyVzU5/+B0l4/S6yAcHJ6UgAiVmJ4bYvnUplbZ2SuW1p+brT2uB2Ykh6gSq6+YjRRkS2yCMiMjJsoXmBTA/gNJkjliqunpIOvKhwPSrbMXygUbbNKZdk7S7Q3RcBQPOB4jY/tC62zaPIXmeKlirIsUmLMGxJROSycMHETm4HQ07b8Q1j99hXL7AjItRcepUG4NMFCj6yAlPxRJd4tWFqjhRIxNdk+tAqcNgg1VsGbdEnSq/u2IxE5d1wRynoj5RkOjkasWccZL84nEU+Zp72Iwj1+44YClIWiY7CetEqRNow5oGhGPK5dzj6Iq7BKw4cM7PEHV+XMdRNtdRS18P34SvolFkStPWsAhT5wb9puvaEEwl2DJEhZZxIpOh7RTTdk65Q81Rhyyd2xmD9q3nYKlTlgbN1xtfInASlndDaNpSZsulbWeDR4UIKjhOskFFf5L+HrmuKi6tg2u31tXB2Ha1HzIyIbY/tO7JPiAlz1NxHNAWwO/olqQYx2TcmTnncnzr3FKcj0MI7d8hfTYTl5y+iC7fBISij5z4lOsSr+C5IxbjSrU7DtTiNpk0nGDPqVHHzJ5jRJW9pw+r60XWRJ0h/31KHgtXoV4mT3PPVFETAit8OWear+e+FKO2I+oUJSOYtEwiIkVAtq9VV6QYkSWrEIwpl6Yrk2rM0rNDxXoRLNb9Kt6iPlWGaFv7XDNTjhHqoW0bFZaO0GvsctwpFQftHbFLuy4q5mPu6UtHeRXquqyLKlusQyTttDISLbO9761iSdC6k47LlBHat14+ce5cAuqAhq2TVYPIgvhWrkDJArctte1s8KgIYtXKaD2KlsPrb3/7Ja+ruuTuPX2Szs0BNJmy6GYdW3+7XhcR8eycOSIx/VGMtqX1WKVupBH9WmdNP3mefvcz7DqbKjhTfXghE4I58z6NtXMDIveEwmKUnzbbhJOJRc6woDvLbr0Tu7oPmMC5RdNw51WXmn1CCHHRCblY3Sn3/sHFtQhuSnYfnw+N1xxAaxLxSUgm6LhrOqc1/Tgj40//Xjzy8l70TToD588y8o9MAGbMmGH36PQRQkaB3pNX6jp9ek/bipaRJ2LjjiUuoxOSGYkP+pAJSsFsLJqzkIJvAkOnjxBCCCHkJIVOHyGEEEJIlkHRRwghhBCSBVD0EUIIIYRkARR9hBBCCCFZAEUfIYQQQkgWQNFHCCGEEJIFUPQRQgghhGQBSb+nb97M6dh8zafMPiGEEEIIOfGh00cIIYQQkgXwFzkIIYQQQk5S+IschBBCCCFZBkUfIYQQQkgWQNFHCCGEEJIFUPQRQgghhGQBFH2EEEIIIVkARR8hhBBCSBZA0UcIIYQQkgVQ9BFCCCFk7BnsRnjvdjy0vxu9NoiMLxR9hGQdYTSsaZD/E3IiION1WQ1C9hU5QRjci9BjN6D40Ztw/bNPoXvIhpNxhaJvNGxvQPka36VHXy+TybO1BkVFRbGbhutxX1j5hp/JxcsXx241rTa9Exlpg/INx1FGuG1tX3rEtLEzMYQ3lDvt78QYNcd6vhJaI+U5xjSOG61NaAuUISitVeMbh85WjobtNl4GmLbyvydS4b5HxqlNtJxHPz61nZK3S2jNKNor1Rh20eMZtOWIbe69J8ZJKHn1VLE2Fte3IMqWhtFxMlwns4g9u0O4Zd9eoOBCXHvOIsyh2pgQsBvGgvJ69PT0oGdTNbCixdnfvEouVYL7WrbW1R/Cqs2634m6klLUbXPC68tNKuPOsU2M44FMxotrgXWdThtvC6BjgpS/Yr1vDKTACMNkk/dI4iApKkwym+RDWxsRPEdLVoF6MzZbUC3/Wsx+K1YtdOJlQnB1K3rWV9hXqdE8qzeN3CYTE20n2y5H1Tdjy0htHt7SZt8T9VLy8SRorndjcX0LLi1DeOu4SFhyNBzZgbuebcdDmInqwOUom15gD5DxhqJvwuF8Oo5xXfxOojvhGFegxnNqyjeEoue5QiIujhce48qJWNA0Jax4bTva1xZ7eRhRYs6NuhnqbJSbfJI4HJEmz3Vz04+mIZsvfzfMK0eyMCNk7LnXyUQWR3hDE0RKoGq1lRELV6He3UdbYr396fnKb5yThLiKja9hWr5l0pZuG/sm/mR1NGmaONbtkH5w46jzoccrmyVic2VMWiZPEbLtHbUoTtL/ydtLHeRKaYtGVNr0k/WdQxiRrlIE5tuXSfDXx8svk7HkK5O/Hd26Ni636Wlabjy/UI0/3+TpHvUt8SVpj6T19cWr2WLDkqH5uH1gyuaWyc3T/Zukb4RIszt+fHXxSDGG/W3gayugI3kbL3PyMPXV10na3D3mvY9j0tU2in3vJm0zf7ncNvHl4YWZNpP0NMzkk7yenhOq8WOuV7b8/vx007SStc3CAIJdESdvMuGJvHAvbj8sYn3GZaiaNxuTbTgZfyj6RotO0u4FSScAG5wSX/xMljnCG2rQttQ6V8ZdkIvpclgXpgedS0XMuBdMmUhLNHxbHbC2CbhZ47SgurkjOvm4cdRd7GqKXtzjKa9H57pSlKpDoG6MXOibAm45qhC5zhUmUmNTvkRHqL0r4DlHQSmPlsE4XjbMLZfn+kh4qxFpUseNAXSaeD2oitSYcqqoC7su3srgyG3tpyOIKj1P3Vc33zUijKzz2rkOqNU6yQRTI5OkWx6/g9Km8Uvq0OmGdTQCKyWOtHepTPxNnnizLpmGS38n6+dGlJj0W1bI/taQcWt03zjBMe5XBeo1Hc3X7f8kbRPbhuogR926+vIQOtwyJXXuggikcvOk3yvhutOdKNvi5GdIO5Zix6m/Hd26anlbVwMNIgrKrMvdswmodEVDivPjSRg/SceqCLWNYc9Nr1qQZvQsLEOZfEho0zGnLlmJXUrcLmELSnxuWXzfaFg7wgHH6e9cF0aT+960JB/DUrbrIs741PMCTdExk6KN26WEOgac94tLkrEx3/c+TmhD33v36RRt5u8bMy5j+yXm+uO+xySfjN6rXt2i1wdt76Dty5YVpahbIWl5TqWTtkcHRd9EZc+L96G28ybUPhNBd98OhHY9LH01D1eceRGC+TYSmRBQ9I0W33KtmeRtcEp88TNZ5ghHgLKlvgv7drnQrYhOPLos1x6xlz43XD8Fl8jEZSYhmdBL9K/FO1fCF5idjAjvDDtugRGsIn68C25pbPl8lC7V+8SUaBmiLpo6UQ4V6zsR2KhhrgsgaRv3xBHHlc3tiDwd1xbzAyO3tZ8SaRO7Kykhsl0dLtm1IlzdEMPTEZmgkjhfUp5amaSidVKqUaJ9qO0tf7SNwhFJx81LxYPUW8PjKQ1EU8FoHIsUbZPQhjGoOAmgSc+JcRFHRstevcQbbTJmnPwM6cZS3DhNjfSDCBhnrArar9oeGZ+fWPfkYzU2n2Ag3ejRe8ZE5G/R/hQhc7OzlGgEidcWqYi+H5wl81iSj2Epm3yAUFfWHYvemEnRxrHj0JJibKQmWtZM2swQ1y9Jrz9CRu9Vf93s9cEs2y635e9y8tYPCVURp2yZfFAm48/k4YOIHNyOhp034prH7zAuX2DGxag4daqNQSYKFH0TjGDAmXw8VGD4nDu9WMcIiJHwBIa6P2bH4F249aLu7MWgF3fjFrgCN4P7g6JptqGtQ3dCaNriOBTOfYzmqODc69OzrQxtzVIzI1rVPXHzcgRyTFsYcRaLThilIiU9d0VduzinJYqdRP2iXZ0MM0G5k2UINe5ykpZnU7VMjD6nS/JyHCCnzbSNjJhwBbGtd7LJ/6hJ0TZan5g2jGfhKrRKXHVm1JGMRSb3BKHooGVXJ9JB4vmXglOMJUPcOE2N9IN11Qzarwvk3FTne3mqUDI7Qmzdk4/V2HyMOE+DjiW9PaGjS8si4qOrCTVbgo7IPwaSj2EVPa4T62yeg5eujeNJOTZGJpM2M8T1S6rrz0jv1VSEmuOdRQdnhaAF2Oj70BLzQY5MJGbOuRzfOrcU5+MQQvt3SJ/NxCWnL6LLNwGh6JtgBFdXIeh9AlcnowJV68JRV0BEVPS+tUxw722rRHhdvbMkVV6Fui677Oy7/8ZMfJq3ukPl9d6nbbO5YigNpTJRmriLaxHcpJNIBUoWuE5EMWrtpO3dS6TxjJNSgfqVEc+xcO+NimmLreqzxaHCxggzG2dxBCVp2qZivS4x+5bntU56H+A6kY7GbWhCYIVP2kobtKxod5aBTUApwuow6bK+TLZVKkxX14uYta6NhouozHjiVcGo5Yl348xyo3vfWPK2SdaGJSvce/pEvNr4xWvjhYuK3zSOkH9sSJ+1LbVjxpBkLHnEjtPU40UE28ogahfbeLp0aJbwkpwvfVPljZ8mhO2HhoS6Jx2rsfl0+EaPnp/gIBmh14iwcdScNmqPWdq1xPSNDUtD8jEsZbvZOrFm86eVro3jST42MiKDNnPGZWbXnxHfqymoWCHC3c1PNu0X/+qA0x+CftDSDwfmLDIRmTPv01g7NyByTygsRvlps004mVjkDAu6s+zWO7Gr+4AJnFs0DXdedanZJycwekN0cwCtae6PIhmiN7Obe5vG+4nIMUDqUr6zKu7+sBE4acaS81AGbk52ryN5bdG+kA9am+17Ks0YUyHYdE5rxh+oyDjRvxePvLwXfZPOwPmzjPwjE4AZM2bYPTp9hGQf5SUIbmmLdRezBf2Owhj3kowfzvfvee7u4jaU+Z12jzDaxmCpnbwGFMzGojkLKfgmMHT6CCGEEEJOUuj0EUIIIYRkGRR9hBBCCCFZAEUfIYQQQkgWQNFHCCGEEJIFUPQRQgghhGQBFH2EEEIIIVkARR8hhBBCSBZA0UcIIYQQkgUk/XLmeTOnY/M1nzL7hBBCCCHkxIdOHyGEEEJIFsCfYSOEEEIIOUnhz7ARQgghhGQZFH2EEEIIIVkARR8hhBBCSBZA0UcIIYQQkgVQ9BFCCCGEZAEUfYQQQgghWQBFHyGEEELGnsFuhPdux0P7u9Frg8j4QtFHCMlSwmhY0yD/JxMb6adlNQjZV+QEYXAvQo/dgOJHb8L1zz6F7iEbTsaVE0f0bW9A+Rrf215fL5MLdmsNioqKYjcNl0tEjT9szW1y4fC9tltNq03vREbaoHzDcZy63La2Lw0aZtqwHA3bbZgQ3lDutK2vDxLLphdxiePvzwxx0j+aCSBuPJgttuyvHVqWxDp4bSfbaPvTf+7RnK9jyDm3BmvXyN/4/rYcfftPQFqb0BYoQ9C+TI32V/KxElozijGU7H3kJ/4alwLTB+niee/Nceonr57O+/zYr7FBlC0No+NkuFZnEXt2h3DLvr1AwYW49pxFmEOLaUJw4ndDeT16enrQs6kaWNHi7G9e5VzIS+rQqa91W381Vm3W/U7UlZSibpsTXl9uUhl39EJ+XIXbWPN0BO0oRWlJO2qb3akljLYtEirt61CBemnj1tUjT6uZElzdKv1WLymnxkyKCZOrU5aenhZUy78Ws9+KVQvt4XSMNFmPCdJ2kTI7XlsQXNt0FBO2rZe8F9rX1oxK0Ia2Ntr3Tz3WrZc03PdQHJm0/1hxVO+JUfSV1jl4TiZjU8eOHSuvyVhIj+mD9al7ILylDVjX+Zr1U2qC5po7FtfY4NIyhLeOi4QlR8ORHbjr2XY8hJmoDlyOsukF9gAZb6i9Y7AOlPmUbD/B+51E72LvLDfUqCNiw0PGAdHX9tO1Tg5rJI57rvvJPMaVC6FG05Sw4rXtMlEXe3mE3LR9DoO6CuWmfEnchUiT/XTvc3n8ZfeXyw3zlcmNF1M2N951MomkoGypiO3mDift1ibUdlRLmDkkOO3ppum4RJpmscQzQYLjotRI3Zxj/vra/HWLKatTF8fxiGtj25boqEVxJk5HsrrHhN2GmsW1aDfpxbW7vy29Y4ljw9Y+OraWNdkwPzJBrk8utBx87uBIwmN+QOR4OyJPO3nWSBtpvsZx8dXN346VzbLTXGnaMEY0++PbsRp1kHxjxKt/6v6M9r9sa9aac2PGhr9Okk9m7wl/mOQd01e+Nk8YC2FEukoRmC+7/vY0ferGdfpSWsT+jU/fREKk2a1XfB6Kr43876Nk70NDRzS+b8yXL3PyMO2lr5OOVeeY124x6WpbxV4/krVnTLlSjQE3npTJxDX5JK+n54RqfN971Su/Pz/dNK1kbbMwgGBXxMmbTHgiL9yL2w/LVW3GZaiaNxuTbTgZf04s0aeTknsx0IuvDU6JuTg78b2LTBrCG2rQtlQ/IbsukFzIlsO6Qj3oXNqGGi+dRmCJhneiDrVoguM4tqxojC5DyERaYs6VOF1N0QtrPOX16FxXilL9dK4Oi1xkmwJuOaoQuc6dDKXGpnyJDlV7V8BzsjyXyHVBfeWKugASbtwCqePGgOeIVkUchyi8QYSJG29lMHVbLy1BtbSFpu24RSUos4dikAt5jUxG1ZucMopU9NEuKVRJuLqwjnPoCBHrXG2rQ6n0fdJlIreN1elV8Wnb0nF5R3I6ktdd6+GUU13Kq1Gv+Zv04tp94Sq02nM71wFtW+LHhrT7AhkbRmyJIF5gneibk7aQh9P2VXFlr0D9JqByTQMaZFItuzm1QNQ+VhfWCBqhUcaG1rF+vkymy926aVs3Snoh4xy1rJCI6vTFOEg6/hudcanljnP/Qmsq0Wjdda1/rW+chgM69pz+NO0S0/+yrV+HEsmzXcqqy4DGIV7qW2rN6D0RQoc7RkzfSBv5+wpt8s91+5ONhSAC2p8Ly2TMSlwd9/r+KLFLidslbEGJ77y49M1YcOuqbRBGU9x1Jvn7SETkdRFUmXLJeYGm6NhOcc1olxJqPWJd8yTjd76v3RLcQN/14+lk7anlkrFlV0Gc/k5zDewIOnWQfDK6Xnh1i16jtL2Ddky0rChF3QpJK+EaZemg6Juo7HnxPtR23oTaZyLo7tuB0K6Hpa/m4YozL0Iw30YiE4ITS/S5y7e66cXXBqfEt7ybyRJjOKLOlS/edrnIiIhxLzu6FNQecS871SgxyxYycSwo9c4LBnyl8s7VOGYnI8I7w84ndSNYZWL1LnbRfOKJTpiSV4nZifnEbJwcQSf4qoiTtplotI4+cVzZrA5RXFsY5ygVFWbybtxaIxOwtMqS+InGjytEfGW0OOfZdpJP9FsjMm2UyKd7PaiTssTXdknAjWMII5JKWCcjRd0r1ncisFHDfA5IUmRCtOcad9HDHRtSIzsetOxe26hr4ewlok5NpCr5eBUh1CIfMNqW1ieIfgcRcbYs1ZuiAtUbG3ZJ3u2DsqVStnTuibaP/Em+BKpOmfyxH8Ri6x97jnnPxOTtULFC3sMdIqxaZetIPbaV5O8JFWEBNGmY3yV0UVG+MuL0b5zrFYu2hSPawxERMiLKdSnRCJK041nxvfeTtFPy95G0XYfTV27beWM7xTUjRhC7pBi/qYmWNXl7SrlEXJb5x1a6a6AvPKPrhb9u9v1vlm2X2/J3OXknXKPIhGfy8EFEDm5Hw84bcc3jdxiXLzDjYlScOtXGIBMFLu/6CAb8bo2gk7O7dCnohbI0kHhhT4k3oaojYXYM3kXTTqrx6IXVc1fMNvK9OdE0dQJ1dkPN0U/txv2yVOg9W/JpGxtlotQ6+sSxbnoPTkxbmAk7NRVL1GVrFMkRFTvJcSclnfRMgEejuV/HCokFASxRseSKXVun5OLjGEhRd8nJuf9zWxnavPsVE1F3A65zpU5jGrTsTh2FFP1ulji3liRxaCzG7WpB2ZZU9+u5rleK+6i8ZV994bhr2tYpW9WKU0eQhOOedLWixP9BLMV9gIaYvEUsqwgzYr4dtctr0V4SJzbiSPmesG6rOlDGUY3Hut0tSOa0y3izYSo+9BaJji6ps5arqwk1W4IjjOeRSf4+UtET7SvdPJGf4pqRlJTjd2SSt6eUyzqeHhleA0dzvfDjv0b5x0/MNcqGxX7AIxOJmXMux7fOLcX5OITQ/h3SZzNxyemL6PJNQCj6fARXVyHoffpVl6cCVevC0U/kW8pQP6qHEtqsE1SJ8DrrzpRXoa7LLlP77n0xk47mrY6FTFTuJ12zpXUpHEplkjJxF9ciuMmZECuWBFG72EnDdWKi91VJmYx7UIF61w0xm3NfUkxbbFU5kYZyXeIVfJ/8E5DJuV6EZ6P5VN+EcJzT55Rf7/VzlniCq+ud5UfNX5fyRVyMZkLL7J6+5HX37nXStlSnxyz/aXqxzp/fpSha3mhDUxDT7xGZrG24RwhN2ke+WxhiXA51bZcDVasrsOpmEaPeUuooiOkDbWsRHqkEpkHaxzwUouOgGJElsaKuYn0Lqv23XKQbp3H9H5A+lhaEcRuFZE7WyO8Jv9NqBZq/r1p9Trd1kaKoaPU5Y0boNdr3hHOsPWZp15JiLKQi+ftIPlTcbB1Ks/nTSnLNSEny8ZsRSdtTyrUyes1w3NPMroGjul74qFghY9nNTzYd84nXKEE/KKX7gELGnTnzPo21cwMi94TCYpSfNtuEk4lFzrCgO8tuvRO7ug+YwLlF03DnVZeafXKU6CTdHEBr2kmVOBN3pXHMMhV15CRCHxJYHkbdtuhy9GuG5F2+M8VSOnkN0Adk5APAZuvaprlmqhBsOqeV14iJTv9ePPLyXvRNOgPnzzLyj0wAZsyYYffo9BFCxhHz8M8IS7vHjfISBLfogyRkfHC+f891EYsWt6HMOMDx6K0Ix77UTl4DCmZj0ZyFFHwTGDp9hBBCCCEnKXT6CCGEEEKyDIo+QgghhJAsgKKPEEIIISQLoOgjhBBCCMkCKPoIIYQQQrIAij5CCCGEkCyAoo8QQgghJAug6COEEEIIyQKSfjnzvJnTsfmaT5l9QgghhBBy4kOnjxBCCCEkC+DPsBFCCCGEnKTwZ9gIIYQQQrIMij5CCCGEkCwgo+XdadOmIScnx74iZOw5cMAZe4QQQggZO7i8SwghhBCSZVD0EUIIIYRkARR9hBBCCCFZAEUfIYQQQkgWQNFHCCGEkLFnsBvhvdvx0P5u9NogMr5Q9BHisv9ulD9wJYp+czfCNsjjuVtQpMf+8KC8eBA1uh+31TznRD0RCG8oR/mG+FqGUFNUhCLd1oRs2OgJrSlCTat9kYrWGicf/7asIbHdjxpfXXQ7hvqMhLalW1/dN3lp/ca0Pj62N6A8Sdra7kfdlprmMbaRyd+fr7RB4hgjWcPgXoQeuwHFj96E6599Ct1DNpyMKxR9R0l/zgByBnIwLP/IyUF498Non3UeqvseRtt+G2gJ7X0YpXKsdH+nyIkLUf+B29Hzgc+jWo6Vzlsn+7ej/o1O3BOV0JpKYFMPenp60BnoQMN2CUwhMI6Z8nqTT88macEVLc7+5lUI2sPpUUFXI/8fgZI6dGq6uq2vsIHHERE5xVvK0Kl5af3c+hyvNkygFHXbbP8tbUPNcRFc6dq+VP7Vomkkwe8jow8I5IRkz+4Qbtm3Fyi4ENeeswhzqDYmBOyGo+R7T96Hu55vkz1+f+HJQQRt+3aheva1KJm1C7U71dFzeRAd++eh7JzLUDbpYTQ9GbHhadCJ3nOayh0BJdN+w7Ia1HiOjJ08jcsi4W5813FRp2RZuQkzjklMmvbcGDfFSV/Do66Pm7eg7pM9v2aLDfMRDJSicaMjToKr67FqoUzwi2vR3lGLYptOaE1sem7exuGy+TV1maDYCd3UMblU8JNQbr9g0vKvuU3qWIlG+Vep9RiNYEhIS8rjaxOvTeP7Sc4JefVLJXikrZYDLX6hZ+qb2IYeyfI250XHQrRvVWzZuNfpdSc94Ui7s6Ppuef5y+4PjxGkWnc3X2c/eq6+Tt/2ZSvrEF6epI2SlEPHTGUz0LhcwkxbxeenJAsjE54jO3DXs+14CDNRHbgcZdML7AEy3mSN6OsfGsSuQ/tke8n87TlyyB45Og4NHcGRwQHZo+g7KXjuJ6jtOw8lbxTBM3UeYBw9h/CTP0HjpPNQNiuAwBSgfV+nTEUjsHAVWq3L1LkOaNvintEILHHDw2hyJ3WZ/EpM/E7UdTV54qAdZcatal0NNMhkX2adnJ5NQKVOlOUlCK5tcsra2oTaBSWoEDHRFOh04vVUIXKdTuoyeW4Me05Q1QIrCnwEV7eiZ2VExIk7CVegflsdSo1j1ioi0ImXSAhNa4NoMfnVS4kdKpZUo3Gr04qh5loEl4zgtiUrt7RjvXGtGhxRtf5qrNrcgmr5p/nVl9tzk2GEliMYjEBJSMs6cia/HrSsaESHJ2TcfpL+UPcKTrzYOFEal1civK5KWiyeNG2YKm9vLLR4fRve0CTp27ZZGZRxkYx21C526lvZVYf6VGNGx4I/3OewhtYUI7JSx1tQ8qwx+ybOtgCa1oRHbvv50sb+cW2Iy8+WQ8dbywqgWt1l6YvE/KSs29vQJj3gOLb1SdqXTEQiL9yL2w/LNWXGZaiaNxuTbTgZf7JC9OUMD+DJnmfxtnsq8fZ7/g5v+/Gnccv279ujR0mOLuzm6E+a2AByIqPLt8DDqHzgShTv2mX2O8w9eo4DiL4QiuVYpS77Jln+TSTqzBSv9U/R1Sixk2XwHN9i5goRa2YniMACs2MoXVpmJ+SwlKQMZa5omB9AaVdEQitQYgVDaGsjqkVYhXeG0b622LojlWjs0Hix56urlxQrRFpQ6XOZRmC7pJ+s/CJIq5s7pCVC6GiO1jsVycstKa4WIbmlFtg0yknft7zrCpSEtHwOlLpOUdzyan1KUbbU6YVU7Va9qVPSLR6985gsb39blpgdhCPwymD63tmLI7q86wi5VGMmLtyluVLKEe0ndQuNC6dlVLfSnDsywdVV0Q8ihlTliCVpfvrhKeaDCJmI7HnxPtR23oTaZyLo7tuB0K6HpX/n4YozL0Iw30YiE4KsEH1DuXkYHBzCK72v4uXew/K3FwcH+u1RQnT5Vibuc/U+Pd3WoW4S0Lj3QeP4tfXNQ9273GN6H98utO1Ov8Srzox7f5y5b81DJkDr4qlI8/AmQRVIZicOEQBoQ5u7PPh0BO0LAhLqOmo16OiqQ5VM2ComS11XyGwqcGLP95b/PHQZLbp8llIUoh2Rp509FWmGhVIOI+4UqZ9d3lWXq2pdGB1rOtDoCZnUJC+3pGgcoBYg2bLhKIlPK9QcdaA616WqcyYEjQs2mjKOJu9gwOcWa987eyOQaszEhbvovZXqwtnlXh0DxoVz+yPjey6dfm/a6Mq61GPXT8r8vA8iUQecTCwmDx9E5OB2NOy8Edc8fodx+QIzLkbFqVNtDDJRyJLlXfXk9I9ditWHMJw9QoDnOtEon0oD3s8TBlB2qrPEe5s+3KHHZtlDuBAlsj/SEm9waRnCrmux3CfuhLbrnHBnCc6d+tqsM6jLhHo/nQ32EFGxMugt3xW5y5OKcdQaEXZdQZkkqyKuYyabcUhiz+8Q6RqLHpcJ356jDySYsi0sQxmi96NVrNB7tpw40fsCnUneOVdE1YKogDHt0BxG3YqRJJ+QrNytzsMRVeUVqPeWJx1307uvTB2zmPvSLL7lXXPfWpK0KpZE2yTWkT0abLrxZYlrQ5fR5O24Z7ZttqoPmQmpxkxcuL+80gf6EEixtI26ooGNNo5sjvMb1/YpMI6qJ01Tj13zgcXe05c0P78b2pXEnSQTgplzLse3zi3F+TiE0P4dMp5m4pLTF9Hlm4DkDAu6s+zWO7Gr2/nR+7lF03DnVZeafWXatGnIyTlxZdJwzhD+/NJf8M57/sHegjeIr779SnzjvKvN8aPh20/ejVmF01F59odsmuRYOHDAGXsnN+qmNSGwOW6ZUie25gBaXRF3MqF1uw6oz9glOgr0gYitJa/NE7qEkOQMH0L7EzeicncE3YUXo/W8K1HKm/kmBDNmeI7G2Dp91k9zvsZEtKTRk7INDA/g8OAh9A72Ykj++Y+Z2GlEk0lL/9roQ/K6d/AIDg/0YWhwwDlujulejimBl5yE5UjibrmiB1TtivTT16YMiZioNk1CyNER3tIGePclHg/0ARWf60kIGR9ypqL03Gux+W++ip+/9TIKvgnKmDp9gzn9IpHyMTw0hOf69uF/w234/nO/wmO7n0afHFNmYCoWv+FvcOXZH8AHz7oIcwpmYjB3CHlyZs5wrAYdFmWWO5iL/TiER/c8hluf+Cl++cIfsKfvFT1qtgVFAVxy1oVYcc4lmP+6MzElZ7KRaSrqGsMhPHVwLwqG+/DywW5s3HmfFXmO07eu+Grc+dTP8Nj+ZyUsFkcKDmH+9HlY8ebECYVO39iSHU4fIYQQ8trid/rGVPSpSHv21V34wq/+A+17/4Te/kPGKRuOPzdHRN5gDk6dOgufPbccN5z3GeTn6Pf4xMbTr1n5ryfuQf3jP8DOA3u0sCYPlxzj++UgdzgHeXkFeOdpb0bThV/GwlPOFumZg/ffdy3ad//RRlaHUXdUWKroq8Q3zrsGn3jgevz4mST306gAFTH6gdmL8PNlt9rAKBR9I6NDKxKJYNKkSZg7d27aMUTRRwghhIw9Y7q8a3wzfTBCdnZ078JH7v8K7tv1GxwaPIwhmeP1fjpdYM3NzUee/DNniEgbzM3Bi737cdOfW/B/f3cregcHHU3mxBDBN4Cv/b4RX3i4AX959QURVir4nOOaTkFOvogKKb4Eaj4a/6EXH8OH29bgsVd2YChX8tTIKvZ0090YJ1FLlboBzFHVwz6ReTT85S9/wb/927/hlltuwcGDB21odtDf34+PfvSj+PrXv57RhwZCCCGEHD+OWfRpArnyr6fvVby39fN4onunqDIVd4MoKizCDe/8Av6y/EcYvOoX6P/cz/HgRxtxyemL5SQrqGS77dEfovXZXxuRZYTi8BD+p+un+Obj30N+v4hBCcvBAN57ejEe+PCtOHTVVhz5h3YcuvI+1L3nGkwqyHcEmrCrbw++9JtbRHD04oNvvABXnnMp/v5NH8ZH5+kThVHhoQJwUPL+wJx3ofJNH0nYlp/7YfP3g2deZM8YPep0fec738Ftt91mhN/9999vjxBCCCGEvLaMwfLuMAZycnFX172o/NVN8lpdtRyUvH4RvvvBf8RZk08XIec8YKFxNbPBwX7c9sRm/J/O/8CQyT4Hy+dfjP8p+TryRIi93NuD99x7Dbr2Py3xC5Cfm4Pvl6xDeWAx8kVQ+lPTpd1dh/dh6c9W48mX/4rh3CHMKJiORz/+33jjtLnIFRU5mDeEx17aiXfc8xmr+wZx/VuvxNcuWImCQXUCE7WvLh3rv2HkS5kS657J8q4ubX7wgx/Etddei5/97Gd44YUX8Ktf/QrTp0+3MRxh6P71t7G+zs11yhUfxx83/hz3r/+4G+4nWXiytNLhj6/oOf68jxw5ggsuuADnn38+Ghtjv7YkHi7vEkIIIWPPGD+9m4OCoWH8sfsvOH3KTNlehzOnnYa17/4HnDVlnnXpXFSu5SA3rwCfOqsUb5z6ehs+jD/t2yHiUIXGMPb1dWNoqA9z5PjcqTPx6bM+iI+d815Myi2QJHJtKpKOFl8Exrypp+FjEkeFmorOV48cwB9f2mHi6Iqu5i9SRDPyGJJwve/v5kfvwEd/8Y8JW/kDtfL3n/D136cXK6lQ8XPnnXeisLAQH/rQh/B3f/d32LdvH37+85/bGA4/+tGPzPLnjh07UFdXh4985CP42Mc+ho0bN6K7u9uk8/LLL6OmpsYIxu9973u44oor8OEPfxjXX389nn7aflOusGHDBpNGOBxGbW0trrnmGnP+M888g29+85tmqfXSSy/Fl770JTz00EPmWEdHh0n78ccfN69ddu7cia9+9avGnRwaGsK2bdvwf//v/zV10fJ961vfwl//+lcTV89TgafCtqqqCmVlZfjsZz9r6qrnEkIIIWT8GQPRB/RKKje/swrP/e2Pzbbzirvw/jnvxGCOOmWJWagRVDR1BooKp9gQYE/vSygYHjTLu/NnnI6uj/4Af/3U3Xjh8hD+p+R6EY96H6CzKpyMd5/6JgzlOb+Fmzs8hEdE9KVD7zVUl/CPe59A67MPJmw/feZBbH7uN/jd7j/bM0ZHX18ffvGLX+DMM89EIBDAe9/7XuPwhUKx39f/xz/+EXfccYcRe0899RQuv/xyI5S+8Y1v4LrrrjNxent78cMf/tCIru9+97t4//vfj4ULF6KlpcUILFd8PfDAAybsH/7hH3DXXXchLy/PCEB1G1UsLlmyxAg/FXqf+MQnTFkWL16Mn/70p1i3bp1Jw+W+++4z5TrllFPwhz/8AcuXLzfOpQpETUNF6Wc+8xkbG9i0aRNWrlxpxOLf/u3fYs6cObj66qvxyiv6pDUhhBBCxpsxEX2TRIjl5BUgbzgPuTm5yMvJR15uHl7q68Zj3U9j24uP47e7H8Vv9vzZbL/d/Qi27dmO3v6oC6SrrMO5KtjkhaQ1lG8e19CnNpAjaQ0MH8Ffup/Hn/aGvXT8244e/doVvZcw17h4h4YOa7IpyZVImlV/njqAgwmbSEy1sMx9f6NFna8//elP6OrqMsJI3T4Vfyq+1K177rnnYlw1dcnUtfvv//5vfO5znzMCT908FV6//e1vbSzHov3xj3+ML37xi1i/fr25X1D5r//6Ly89FYgqujT/hoYGNDU1mQcqbr/9dqxatQrV1dVG7J1xxhlGuOl5KhwfeeQR89CJMjAwYATfu971LixYsMCco0u0P/jBD7B06VJcddVV+N///V8jUrXM6jaqw6hitLW11dThxhtvxN13322EJyGEEELGnzERfS69IpR+I4Ju1W/+HWffdTnmtpTjHXdfhYtar8Z77/sC3vdTd/siltz3RTx10BEZ8ahTp8u0zx18EY3hn2DJvavwuv/+EM69+1N4108/60snun2ls1HUlnN+ZuRgIGcIV55VhhvP+0LCVnf+1bjx3Vfjc8GP2fiZMzg4iH/91381gmrXrl349re/jVtvvdX8lJA6gP/8z/8cs+ypDmBFRYUnkPQrTlRYKboM66JLxP61eRVlM2fONEvDruh73eteh09/+tPefYMPPvggZs+ejXe/+91e+vPmzTOv9Twtqy75Hjp0yAhMLdc999yD3bt342tf+5px91566SW8+uqruOGGG8yy8T/90z8ZAZifn29cQi2j1uvv//7vvXz1vj4t36mnnmpeE0IIIWR8Sfogx7yZ07H5mk+ZfUWFQPxN+35yhgbxynA/Ku//Cn625xEMyb65hU5v6NNNpaX8yVETTYPNEqx+BUuObFasFM7AS3+/WQqUg6HBITzw4jZ84ufrcODIAQybJ30lkq79yjn2G1jisF/pouUU0Xjd25bjpuIvOEfkhISfYXvblfhG8dj/DJs2Z2dnp1k+TdZmelxFnbp4b3rTm4yA2rx5s1kKVoHknrN9+3Zz/5wu6arrd+GFFxrRpUu3LvpgyLJly8xSry776rLrnj17zPKt5qGcd955Zv/Xv/61l7aW4ctf/rJx69ThmzJlinngQpdk1UnUsmsc97guOes9hOryxTNr1izP6fv+97+P97znPfaI42BquVVgjvQgR7rxRQghhJBjZwycvmH05+biK7+9BffqFyGLAHQF2tS8Kbjo9W/DssB78fEzS/Dxs0vNpg9lfCxQgqJJ05wk4vj9K1345NZ1eLX/VXPfnXkaQ7Zzps/DpWdcgI+e9b5oWmeXmO2CuW9z8jXKLwOOk8ZQsXTvvfeaJV29z03dNP+m4kjFUFtbmz0D2L9/P37/+9+bfT1fRbYujerfiy6KfmWMOnC6VKtxdNP75/RhD12CdUVTvHhatGiRWU7WpWY9R1HXTpd/3/jGN6KgoMA4dioo9WEOfbBEH/xQwaliUYWpHtenaz/+8Y8bQaib3oM4efJks0z81re+1aSt5XMdTH2t9xPynj5CCCFkYnDMX9miJ/+puwvn3f050WV6Yx4wJXcKrlu0HGve9ilMF+FnlKWE64MYylBOLnIHBnFeaxX+9HKXCXOdPo33kftr0PbXh41Dpzf5vffURfjPC76EhbPPkhLrEqUpcgz3PrsNFb+oQc5Qvpw3kOD0PbLvL3jXj9Xp03OH8Y9v+3vUpXT69Mtg9NlfJ6dkNU/l9OkyZ2lpqRFK+vSqCiM/L774onmoQ101Pa5iS8Whum36FK+KrF/+8pfmy5xVeOl3/Kmjp46ZirDKykrjuunyqy4hqwjUewD1PF0i1vTV6VPRqWha+kTtW97yFnzlK18x5dGlWRWVa9asMU/46lfDqHgsLy83TwprmuoM6rKwDg+99+/mm282T+3qAx1aR32tDp+6lLpcrOXS5WHNS8v3/PPPm+Xhnp4e4xDyK1sIIYSQ154x/soW4I4n7ncEnyEf/2fhx/HPf7McUwqmGrFolnH1IQ1RR7rli5A4MtSL/kHn93gdJI78f29vD7b8tVPiDyNPn8jILcAPP/jPeOvr5yNXBJ8W2E3Hv718eL8otKGURp9qPe+QREqUjYp+ObR9AliXkqFP+OrrzFGnTL+axRVY8aiQ0gcqVLSpM6aoqNYHH2666Sbjouk9gCqi9GENP5///OeNQ/fJT37SPMyhwlHTmD9/vjmuotAVey4qMH/yk58YUaX3BGr6W7ZswX/+53+ap2vd7wLUe/FUrKqg0wcxtJwuK1asME/36v17er7eM6jupD4cog+o6L2Cmt5ll12G5uZmsxysgq++vt78/JpiP1sQQgghZJwYky9n/tj9tfjJrg7dlW0Iv61oxPmvf5uadOZ4PJIpnjy4C++9pxr7jvSYMMfp+yn+uLcL54VWmDA9d9HrgvjDx5vknNT6VH25Fb/6Bv7fU/fJK403GOP0DeUMYsf+57Hw7uWy75Rn9VuuwLcu+KInevyEIr+SeDm48PVvwezCUyROYt3H6rd39cEIFWXqyGk7q2BUAab3yrmoa6ZOn8ZVQaZunpb79a9/fdLyJ0Mf2ND7/ZTTTjstQRxmggpCLZ+6mJpGsrzVKdSHQvT+RHUvM4VOHyGEEDL2jLnTN32SCAjVjvrLFiKWHn9ppwg+/c3d2Ccu1DxTJ653aAANj30fr/R12yMuw5iSr+6YpGVE3iB2738Br/b3mu/8835DVzeJYgScCsieZ/Hj535rxGQyciWtabmTMWPSVHllzsZTB/+KvEFNQ9KUQmmopndwoA9f3nYrPv7zr+L0H3wUS+9djZcOvCz5a0rHFxVJb3jDG2IEXzwquHQ5VR20TAWfom6cnqfb0Qg+RZ1EPT+d2NTv9dM6jEbwEUIIIeT4Myai7+K5Fxqdpi6fcv0j/w9P738G/SYwSq6IrF4RVdc+uAG3PR6So1ElpUvAuUPDeNOsN2DepFOlYPpASC72YD9ueeyH5h5ADOVJ2KBJdUD+r9/FvHX3H3Hh5irs7+1xloOToEJz5uRpOGv6G2yInPfcH7D5lUdMGsMqTgckUv8Arvndeux89XmJIWGS5Z7+Hpwyuch5PQ6oEet/OILLpIQQQgg5GsZgeRc4PHDEfB3KU93PiMBSYTaMM6bMxafOLsE7Tg3i1Ekz8GLfATz2chg/fW4bntz/nMQRtaVukbl3Tpd3i/ByZUhe5uHW7f+L1dv+3TEPh3Ml2jA+fMaFuPiMYpwzfQ76RVzuPLAbv37xj2h7rlPy7zPqdUjXk4f1QY/Y5V0r6/Dtx+/C/9n2bZGaep/hEAqHCnDJ2RfgzUVn4sjwAB7a+yR+9+KjIrK0TDkozMtB2yUb8N7TF0n9RaL6bhgcq+VdvTdOv1A5nXs2MDCAvXv3mmVfv017MsHlXUIIIWTs8euGMRF9KoZan/0VrvjlPxsnzxiIZtnUqDbVXI4wUjGlv4Ahom3+9DNRVDAFf3zlKU0i5nv6uo/0oGLLP+M3u7eJkMt3zjfOn/yn66yahAbmFJi0JAaWnVOCe/7yK9nTyLHf06dlGRIxmDc4gCu2fg0//OsvJTkto3M4KTn9uO6tn8E33/VZ0ZGSTxxjJfqIA0UfIYQQMvaM+T19Kqo+9MbF+OWHN+CcGWdIgH0q1whFzUIFlmz6QMTQMD50xmJs+ch6vHHaHBMtnqJJM3HP0hvwhbdcjjzXXdO0ZD9H0jFBuY6jN2tSEf5nyVqsecsVphzyP40dg/7+b57EHRJ1uPG91+Oa4CeS6zQjLoHJuQVouKAGX3vnZzCQnyj4CCGEEEJONMbE6YsyhFf6DuInz3bgt3sex9MH/oqD/Yfl3DzMnToLb55xFi6Zex4uOuNtKBBhdeeOrXjyVf3NXP1uv0n40jtE5KHAuH3K4PAQfv9iGD/966/xWPdOvHDoFdGMg5iRPwVnTp+H8047FxVnvh9nTDsNzx94ERt3hJA/lGN+L/d9s9+Gi99wvkknFjk+3I+HXwrjx3/pwOPdT2Nv736Rhbkmnbefci4uP3MJ3nLKWTZ+cuj0jS10+ggh5CRjsBvhl59Hd8EZePusmUj8EjPyWjDmy7su+qXIgyrbhnIxaO6vy5FXwyLCnHP12/H6RRhOkkMDObnIM1GchxRU6Gm8PFOcaF66Oqxfn6KoFtQndPWhD/eb9nSZN0+E4BEJKxzWxz+cZVt9cth/D56LpuWcY7/TbzjPfLWMXTWWMPUFdWk6vQlK0Te2UPQRQshJxOBehB67CZX79uL8067Fpreehznpp1VynBj75V1LznAB8kVJGeEkQkrFkwos/Z1d3VSwqTAbkiP5jmaTsFyzqXIyIjBOQRmhZ0JtGuavCjo9V/KQCHpXX6GINz2aK/9X4ajHkqFpOHk7+erZjtBz05ZDIwg+pSh3KiYVFMg5VHyExBJGw7IiFK0JJbwObyhHUZHs+7dlDfhZXHj59WtR7nvtbOVo2G6TFOLTKt8QtkfGmxBqpDw1rfalxSlvjRzNBCeNaP0yPS8z4tsuvqyEHCt7dodwiwg+FFyIa89ZRME3QRjjbohXWiqI/KLI2df/p9BkGUio+DQT03P2U6cUm/fIOSbj7xZ8CJ8844NGMBJCMiO4utX8NF/nulJ5VY0W2e/ZvApnm6P2tWyt31iHVt3fVgcTc5OGt2LVQhPRhz1nUzXa19bEiMK0bG8QURkrIo83Tt3rUWFfZ0Lpuk45pxN1JY2o9ET0saGCr3gtULfNaeuenhZgY4NI89eQcWh/8hpyZAfuerYdD2EmqgOXo2w6742fKFB7HyX5unCt1uRRikZCyBgyPyDisB2Rp62r6LpYy6yYaa2R/RrU6LFlV+Nzi2sldjtqF6vL5ZxTs0bixDtfel7atCTMH8cnzMIbXTfNihsTz3HsjNMm+XluXlpBF0RggfzpisQ5oq5o8tfZn5cNi0k7hKa17SIm630CugL1IryDNh3XMQ2tkXNNnZO3aUwd1tw2crt74SHUxLS/jRd/bly+dCNPHCIv3IvbD8vInXEZqubN5r18EwiKvqNGl5DjPUZCiEdzpZ2wi1HbYcPS0ojKo5zgw1vaREKUIjA/iFWbrYOlLmFHG9pcN6mjEVgp4Ztvw38ZB7HUuF315c7hRpSY81pWyP5WFUoiTpY3WpexE3WoRY27hOyltQrhrY3WkZPX630+3tJ657ySdrRtsef5aQ4joG7bpmrZb0rjeoXQ0Sx/FgTwIeuUxqS7XerY4bqkjhsaSlWm7REjqILnBK3bZkWVJ7SSkaZN3TqsvzpNu0ucm/3hIjJj2j95O4c31MheHTo1TWmjxuVju8RNxo49L96H2s6bUPtMBN19OxDa9bCMp3m44syLENTvVCMTBoo+QsjxYUWLIwKMQLFhaYku77pCbGQcoVi8tl1EgxU86lCpkLFuUuRpG1XSL0mTbmlAhJBLl4gjK5Aal2t68cI1mlbFijpgbbHJ039foRFWlvZIEklVUoYydds8l9IJ9tNu0q1EY4mIHxVvniPmlMeku3AVqla4gtkRRqnKhIUBkXAiknc65+kSuorckUjZpm4dhNTtHkTAcxWT1DNFO4cj7SIYa1GsaYooJBOXycMHETm4HQ07b8Q1j99hXL7AjItRcar+9CmZSFD0EUJOYOKE4vYGNDU7DpJ7P+BRYwWS40A5W+tqnzB0seJJ71Ns39KWxjGLw3XDno6IFFKX0gn247l17vLrRtfBixXSFeu1fC3SGo3oUJc0ZZkqUCIir31tU0rXzBGoYUS6nNcZtemxtHuKdg4GJBUVuzZstPdDkteOmXMux7fOLcX5OITQ/h0yembiktMX0eWbgFD0EUJOHhaWoazEuVesaHGbiAYbHo8RGr57ypJSgXqzrGgdLNkS40bvO1O3sXRpmREwGSFla9Nyqou1oirJQyrxBFG2VESccfCK0eZKK8/9qxTJpw5k+jKpQGzxnMEiVNqlY5FZWLVSl5p1Wd6XfiZtmmm7u8S0f/J2Dq6uN0u9xunTLe0SNBlv5sz7NNbODYjcEwqLUX7abBNOJhZj/OXMhBwd/J4+kk2YJ2i3lKHTOHiEnCT078UjL+9F36QzcP4sI//IBGDUX868a9cuu0fI8WHevHl2j5CTH4o+QshrxahFHyGEEEIIOfE4br/IQQghhBBCJiYUfYQQQgghWQBFHyGEEEJIFkDRRwghhBCSBVD0EUIIIYSc9AD/H9w31ojz2GnVAAAAAElFTkSuQmCC)
Our on-demand means you can access content anywhere and at any time. You drive the pace of your learning, completing the content in a timeframe that works for you.
Our delivery model for AAT is based on the flipped classroom methodology.
That is, we provide you with a series of pre-recorded AAT Topic related bite size videos which go through, explain and illustrate the syllabus being examined. After each Topic there is a Checkpoint (online assessment with instant results) to test what you have just learnt, allowing you to track your learning, analyse your performance and identify any areas you need to revisit.
We ask you to watch these Topic recordings and complete the Checkpoints before you engage with our recorded Masterclass content (videos focusing on application of knowledge) that are integrated into your overall schedule of work.
You will have access to our on-demand resources for 6 months from date of enrolment.
In addition to all of the HTFT Partnership created content and resources, we send out the AAT approved Study Text, Exam Kit and Pocket Notes – which you can use as additional study resources.
Short qualifications – AAT Q2022 – Level 2 Certificate in Bookkeeping
The purpose of the Level 2 Certificate in Bookkeeping is to ensure students have the solid bookkeeping skills necessary for most finance roles. Students will develop practical accountancy skills in the double-entry bookkeeping system and in using associated documents and processes, as well as dealing with VAT and trail balances while developing their understanding of the relationship between various accounting records.
Alternatively, students can complete the Level 2 Certificate in Bookkeeping qualification, which comprises the two bookkeeping exams (ITBK and POBC), and then progress directly to the Level 3 Diploma in Accounting. This qualification takes between 2 months and 6 months to complete.