關(guān)于調(diào)整部分信貸政策的補(bǔ)充通知(八)

1、三臺(tái)縣農(nóng)村信用合作聯(lián)社三臺(tái)縣農(nóng)村信用合作聯(lián)社關(guān)于調(diào)整部分信貸政策的補(bǔ)充通知（八）各分社（部）：為進(jìn)一步規(guī)范信貸操作，提高貸款管理水平，切實(shí)防范信貸風(fēng)險(xiǎn)，經(jīng)聯(lián)社研究，決定對(duì)部分信貸政策進(jìn)行調(diào)整，現(xiàn)就調(diào)整內(nèi)容通知如下。一、將抵押物處置稅費(fèi)納入評(píng)估價(jià)值統(tǒng)籌考慮抵押物（商業(yè)地產(chǎn)或土地使用權(quán)）處置稅費(fèi)是影響其變現(xiàn)凈值的重要因素，為避免出現(xiàn)因抵押物處置稅費(fèi)成本過高，導(dǎo)致其剩余價(jià)值難以覆蓋抵押貸款本息風(fēng)險(xiǎn)，各社（部）在實(shí)際操作中必須將抵押物（商業(yè)地產(chǎn)或土地使用權(quán)）處置稅費(fèi)作為其評(píng)估價(jià)值扣除項(xiàng)，對(duì)其抵押率作相應(yīng)調(diào)整。調(diào)整后的抵押率計(jì)算公式為：抵押率=抵押物擔(dān)保的債務(wù)本息/（抵押物評(píng)估確認(rèn)價(jià)值-稅費(fèi)成本）*10

2、0%。客戶經(jīng)理應(yīng)將抵押物稅費(fèi)具體計(jì)算過程寫入調(diào)查報(bào)告。稅費(fèi)成本計(jì)算方法如下：稅費(fèi)成本=稅1+稅2。稅1和稅2的計(jì)算方法如下表。其中“取得價(jià)”為客戶取得抵押物時(shí)的價(jià)值，“賣價(jià)”以各經(jīng)辦社簽字確認(rèn)的抵押物評(píng)估價(jià)值為準(zhǔn)。稅1=（賣價(jià)-取得價(jià)）×5.775%包括賣方的增值稅、城建稅及教育附加等稅2= 增值額×30%適用于：增值額未超過扣除項(xiàng)目金額的50%= 增值額×40%-扣除項(xiàng)目金額×5%適用于：增值額超過扣除項(xiàng)目金額的50%，未超過100%= 增值額×50%-扣除項(xiàng)目金額×15%適用于：增值額超過扣除項(xiàng)目金額的100%，未超過200%=

3、增值額×60%-扣除項(xiàng)目金額×35%適用于：增值額超過扣除項(xiàng)目金額的200%注：1此處增值額為“賣價(jià)-取得價(jià)-稅1”，扣除項(xiàng)目金額為“取得價(jià)+稅1”。2計(jì)算案例見附件2各社在辦理貸款時(shí)，需認(rèn)真核實(shí)抵押物原始取得價(jià)值，稅費(fèi)的估算參照上述方法，可結(jié)合客戶的信用狀況、經(jīng)營情況、現(xiàn)金流和抵押物變現(xiàn)能力等進(jìn)行綜合考慮。新增貸款抵押物其“增值額”超過“扣除項(xiàng)目金額”200%的，原則上計(jì)算的稅費(fèi)成本不低于評(píng)估價(jià)的10%；“增值額”超過“扣除項(xiàng)目金額”100%，未超過200%的，原則上計(jì)算的稅費(fèi)成本不低于評(píng)估價(jià)的5%。二、約定法律文書送達(dá)地址為解決涉訴貸款當(dāng)事人法律文書無法送達(dá)的難題，依據(jù)

4、最高人民法院關(guān)于進(jìn)一步推進(jìn)案件繁簡分流優(yōu)化司法資源配置的若干意見（法發(fā)201621號(hào)）中“關(guān)于完善送達(dá)程序與送達(dá)方式。當(dāng)事人在糾紛發(fā)生之前約定送達(dá)地址的，人民法院可以將該地址作為送達(dá)訴訟文書的確認(rèn)地址”之規(guī)定，各分社（部）在與借款人、抵押人或保證人簽定借款合同、抵押合同或保證擔(dān)保合同時(shí)，需在合同文本其他約定欄約定借款人、抵押人或保證人涉訴法律文書送達(dá)地址事項(xiàng)，即：涉訴法律文書送達(dá)地址：XX市XX縣XX鎮(zhèn)（鄉(xiāng)）XX村XX組XX號(hào)，若通過該地址送達(dá)相關(guān)法律文書被拒收或無法投遞的，則均視為已送達(dá)。三、要求借款人填寫資料真實(shí)性承諾書為充分發(fā)揮法律武器的震懾作用，確保借款人、擔(dān)保人所提供資料的真實(shí)性，避

5、免因虛假授信資料或非其本人真實(shí)意愿表示引發(fā)不必要的糾紛和相關(guān)法律風(fēng)險(xiǎn)，各社（部）必須要求資料提供者在貸款發(fā)放前面簽承諾書，承諾書模板見附件。四、扶貧小額信用貸款相關(guān)政策調(diào)整（一）貸款利率。根據(jù)三臺(tái)縣扶貧小額信貸工作實(shí)施意見（三開發(fā)辦201662號(hào)）文件精神和扶貧惠農(nóng)小額信貸業(yè)務(wù)合作框架協(xié)議規(guī)定要求，聯(lián)社決定將建檔立卡貧困戶扶貧小額信用貸款利率統(tǒng)一調(diào)整為執(zhí)行人民銀行同檔次貸款基準(zhǔn)利率，還本付息方式可根據(jù)實(shí)際情況進(jìn)行選擇。（二）加強(qiáng)管理。一是各社在對(duì)建檔立卡貧困戶進(jìn)行評(píng)級(jí)授信時(shí)，應(yīng)組建好村風(fēng)險(xiǎn)控制小組，明確分工，落實(shí)職責(zé)；二是根據(jù)扶貧小額信用貸款辦理流程將評(píng)級(jí)授信后的評(píng)級(jí)信息進(jìn)行公示，以上兩項(xiàng)工作

6、務(wù)必在10月20日之前完成；三是在發(fā)放扶貧小額信用貸款前，應(yīng)與村風(fēng)險(xiǎn)控制小組、鄉(xiāng)鎮(zhèn)扶貧部門進(jìn)行信息核對(duì)，核實(shí)貧困戶是否已辦理扶貧小額信用貸款，防止貧困戶在多個(gè)金融機(jī)構(gòu)辦理該項(xiàng)貸款而造成后續(xù)相關(guān)政策無法落實(shí)，導(dǎo)致信貸管理風(fēng)險(xiǎn)。本通知從10月1日起執(zhí)行。附件：1承諾書2稅收成本計(jì)算方法案例ZUMoY14gcGUxYRAla2Hfc18xYBAgalPfc2AyO2gsaBA1YWIyZV8tORHwKi=hHFUtX18jZV4mORIUUDXsNBH+OfzJOFkSZVctXWQ0blT9CPn7Uz8RQFkSZVctXWQ0blT9CPn7QlwgYy3vOB8FaFEmOfzJODEvb

7、D4gaVT9U18xYB=wLh3vJCDxKiP0LSftLS=wMB0VNB3wKi=tLiL1HBzfPRj7KzEvbD4gaVT9CPn7QF8iRTP9dzXyLTTvLCT1KSf0MDHsMCkFPxz4LCj4KSXwQCb3NSIAMjMCL2z7KzQuXzkDOfzJODQuXz4gaVT9xO2LpLFpxdd2nr6DtNWVuSvuQF8iSlEsYS3MBiwSZVctXWQ0blUNXV0kOri8yJiO1LVosNWPwcOCtr+W87Fpxdb7K0MoY14gcGUxYT4gaVT9CPn7T1kmalEzcWIkUWMkbj4gaVT9xO2Lp

8、L+XwZlz4cCEz7N5y8e2vZqI4yvuT1kmalEzcWIkUWMkbj4gaVT9CPn7T1kmalEzcWIkUV4ocD4gaVT9x7RzpLpgwZlz4cCEz7OI4yvuT1kmalEzcWIkUV4ocD4gaVT9CPn7T1kmalEzcWIkR1U4Tz39LiLvMyTxLybxMSHzMCPzMivuT1kmalEzcWIkR1U4Tz39CPn7T1kmalEzcWIkUFksYS3xLCD1KS=4KSLvHCDzNiHwNiPxHB=nxqF74MRzvKSW0MOZw5mUvqe9yuGF8xj7K0MoY14gcGUxYUQoaVT9C

9、Pn7P18sbGUzYWIITC3wLB3wNSbtLyHtMiX7KzMuaWA0cFUxRU=9CPn7P18sbGUzYWIMPTMAYFQxOi=vKSH0KSDwKTT2KTXzKSYEOB8Ca10vcWQkbj0APzEjYGH9CPn7TFkiQWgzOh4mZVX7K0AoXzU3cC3MBiwPZVMWZVQzZC3zKiDvLC=vLCvuTFkiU1kjcFf9CPn7TFkiRFUoY1gzOiPtLS=vLC=vOB8PZVMHYVkmZGP9CPn7T1kmalUjP18tcFU3cC37K0MoY14kYDMuamQkdGP9CPn7T1kmalEzcWIkU

10、lErcVT9MlYlXyIiMSciYCYhNSMkMVD0MSLvXyfzNFIiXSX4YiT7K0MoY14gcGUxYUYgaGUkOfzJOEMoY14kYDwkalczZC3yLivuT1kmalUjSFUtY2QnOfzJOEMoY14gcGUxYT8xYFUxOi=7K0MoY14gcGUxYT8xYFUxOfzJOEYkbmMoa139UiftLR3vKiHyMivuUlUxb1kuai3MBiwIaVEmYTQCOkHvaDcOQFwnPUEEPjElXzEAPTEAPU=uKx7uNDUBKyf1UB74MlruJyg5YzEAPTEAPTEAPTEAPTEAPTEAP

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16、jcnUjErTzgUZCIQUlE1Tl8WPyESayL1cDs5VmAmUyQwcSAgcGDwXjEVbzwBTCL0cGT1PWLyZmoncUEZSjM5U2UuQDIFZSAIYFsDXWcFUTYvckcvcCcHZlwYYmH4bSL1YGDwaGIqbzgBZiT1cEgAPWorMFYodEkzQmoBXmXwcVwSbED2SlE5ZF8ZQzolaUkLSkAPayHvLiUIaSYhSjslcFkqbGn4Y0UNSmUjbGUHYGgKLVX0UVoBdGP3LDg5LGf2S2UlaSUjZDI1ZmoOLFoVVF4HZWAUKygzS2QscCQkdl8NV

17、lHyZlgTNFIlYmI1YikOUCL3ZCEwMzgqXyUXRGIzdSg1azEIakIgUUkWMTX1PjDqXkbwLyQGMD0jVlYiNFc3aTYBJ0gRZ18IUyYCRUMpPUgFZDoRdDoxSlXxaDYtRUoXZlggYmcJazsNYD0WVF0uQzYAaGURUFYVT0jxaGUCPznuVCDyLVMCMD8pTlUxbjH0Uz8NR2QFU18qLTItU1MQVmolNWgjcUERRlEUazoILlMhXVYrYD83SkorbUUjRiAHRkYMNUoWTVopUDYrbEY0SyMYMUUsZ1EFY1YiYTIySjnqP

18、kEMXzYuQV8VbVYqY10gQjYBS1EZbzcSUWArLUTzaEYiUUQKP1gnSzojYlUhbDUXQWUIVkURaiUPPzoZPkUzVSDwRzcWMjcWUkMgVV3wVlEGZkUIUVwtRWMWX0khbUIFUCTqTlwPZV4tKzMnQkcFUSAWczogZ0knT1YwdDYJZWAGcjsSUkn1MFDyJ2AXbkIMKzIBaDoWcj8wUUcJRD0rb2Ihb1IOJ2ggcEUUPiQrVFEMTl4RaEIyc1UraFgvQjzwbDsLUT0VRFoYbWUyJ2UnQl0oL0EIXkEJazcBXkgwTSDxN

19、TsCT2IhNSD2XmAzP1YjVVo1J0jxYD8ZUzUULiIrRSX1NUErUVgRUzIRTjItNTQwLCMrK1cEb14WVVgSLSYBP1YgUV0qMCELUVoSVEguQSb1dSEBUmX3Qjn2bzg4al40dVs2UVogLikDVlb0XmMXLEoXM2A1clTwSzYBJ0k0YCXyaTo2VGoWUVYoUEYLLUARRUMASj4xSEMkUUM1bWgvU1kwcSYxQ2T1NCANTzrvZlwtaV3yRyENQEEPU1LyayguT2QYbVcVUDUHNEANQCIvbikEQkkZc2cyLGYZQFTuNSAWL

20、EQXTzwBVjguPUYJMCj2YDY0U2kYcFogSFYDUDIucFQqSDQOdGDxTSQJVjwkRmEjRFEHaz8GQ0EILEExaUENSmAvViPqQSDvbDz4Yzv0aEXxLzMzYl0GdVIFckUFVkIoU2M2TyYSNWEPT1oCNEYhaFQxQ0oDNEP0cCggXT8PT1nxdVv2YGYERWERbVoUSCYNQik0UlEQSVMGaz0XYiLzTmghYB7uRGICPSUMUTz0QEIQdCj0NFcGXUQ1LTf4Z0kgS2QFSVsrKyb4Jz4PVF4VSWozbxsLVTQLZyELPWczUSA4a

21、iAyXTQERlv4X2ErMjsDbzj4RCISTDkkPzIGah8pX1I4TEcgNV4iZmIJPWEkLGMKSFQSUWT0cyUwLFwyXWgFP2czYGfya0UPckEqbSQEMTsqdF0Iaj8kcycnR0YJTFIXVR8kbGgmK1MXPlQPcmQPUk=uYUn3Pz4QP1L2ZSQwYy=vdjY0XzkZbiM2biQkQUQYU0bybD43ckMLNUoDRkj1QVsDaGoEZToSdUMKNTYpajkga1MyREg5Y2UHYVELUUMIQGEER2kCdEkITEMKQT0WQkckSUAoSko4RDEsTkIWRmIuN

22、EQEaT8jLT8mMj0PM2gmVSUZUjTxLEYCc0gsU2UPJzMJZx8QMEMzYVknUTYCaDE4T0AObFjvcijwQ0ETVFguRx8QPz0jVUEiTz0EdGMmRlQWREDyLiknRFX3LGkQVB74X0jxYzUtY2MRViQAdFQnX2AMQWAIY1wXT1cKaiAvS1XyRigqYSA5SWUAZF8VQyULamAkUlMiRmYHJykMcToBVj3wb2Q5YVfvP2ATSlXzbiUqTUUVUW=yc1gOK0gqaz01cSUWTzMnXTICKyICVlEJKzYqYTwmMToyPSkxbGcHLzoSb

23、igJZh81ZkMjbUUPYyIZTx8xb10pTV8HcD0PVUUoXV8uZFgjMjgrRmIyZD8ZKzLzaz43U2kLZj4xLCEgdCAsYEHzQSAyYFM3ZEcpU0InSVgVTFjwRiLuaVUYa2D0QTgmdVMEXyP2SjMrYjoNQjIBXjUvX0LvbTULbhsBUCAPXSjwMmM2RVoBPjsNJ1j0Ujb4LUcnUR8DYTk3VUH0UFcEYyUtZyEuXygvZCQvSkYSLV4iMUoxMmg3Z1UqMjgAYjsvPWQEZ0EQRF0vTEcILWkXbVERUjMpYTj3ZDIoblkIXTbyb

24、mIjLkQYRkgXU14sUzcxRFwIVDosJ0E5Mi=vREH2Yj0YSUjqQjMSX1IjdUk4bRssUkMMJzsqNTMTTToYLkAHLVkYNDYvaTUlcSAWalMLUj8UaiMUVCESUzwESlDwbUnqMiD3b0I3bjo1QDwOSDH0aGEqMzojTikGK2kvZ1M5TWAgXkU0dScxcigjVWgIL0MjXWoVQV8IYEoiT2MJUVf3YDIXcV3uXSEGYmYvVjwGbWI4ZycSVjD1bFkGUjoibF3xbzknRycZaj4BTx84Sl8XUyEnQSEVYEAVPyglaUMrcD4iV

25、VsyYV0Vb0cLLmItXlEqdWAidRsyLWMFMDwjJ143UzoLLyggU1wMdSD4UFkQdTIibSMuQTQqRiDuLBsRZhruYkH1QFwVVkU0PUHyRjMASmIAVlQZSFoJUGU3RzgxMD4VXUgFSlbzYUcLdlE0U1YkPVw5U1kzQmMKaGAhbzovbzL0diAxZkIpRSjzSGMUPUUyUkYRUzwoYTUYNWoTYEDyZjE5MGQzUVwvNEIEa2IBYkAULloCUTYRVlQSZyIwR1j1bV4DakINVj70SFgoPTc4b2cIdUgOdUbuPygBaSMCZ0UKX

26、Tkha0YwVTkzUVUlJ1EZLj4NNCknVSUwLT8NNCIZQDgFSCHvdSQNVVMTajoNX0QZLFIQcFgVdWAhPjMtZz8mX1L1MTj3Y1INQzQJcCYQZDoRUjHvYko1ZGkRXjUsQWAkYDjzMmb2ZTrzaykiMjwXZEIldDz3YDcjYyQxYV4vZCQ2MkgDMCIDMWTyMzchaTEnZDMnLyEobR8sSGApJ2QwZ0bxTlggYlYRcmMZT1wObzgTYSkSPzw5YVn0czwGUkQwXiEga1cSU2EncUMDZVfuaFM4cyQWZjUqXVIZXmE4STg4d

27、ikKdj0raFwETVHxX0UwUikWcUg4S1sVMGQoTEQKQmAsMmkSMV4UaCIYbUUgM1M5ayUAXkY4a1I5VDf4cEjxYRsGTzkOVEMRNTE3MVYSdjv2SSUtaWP1cSEAaV0KTDkpZFvvM2kWaT4IMV0sdlTvLCEPUFoGNVUvUkU5SyUybzfuRx8nSSgKVlT4UmEwXmT0Q0orZTULYjcRdiQhYUkiSUk3PkgkNFQhaWnqVkMyLTgMdlIjc1ovXV0jcWUNSjcmbVI0T0AuNEIQY0IUMUowNGQUXVEHYD8nZETyZygtYiUjb

28、1ELSmIqXmgjaiLvREn0dF7xVEj2cycSLGMhb2oqUFozRToiLx8VdjsLbEEgVmI2Lj8hdEXxdijqLzMGTykgRDv1NSIWQWUtTSclNCI0a2AYT1ooSCEQYFjwL1IzT2c0aGAnRFUWdmUXUUg2PTsQLCDxbFL4SDwWLzgoazs0UkUmZ0EkTVsXVicANTbqVUciNTTuL10mdiEkayH2LzX2ZikWbTcjZmkDcVIAdGLvdkMoLFQvcSEMLmEjVSU0SkIYQmQKX1r1S0fvajPwaUA2b14oaikkYFnwbTwNamISYDn1Y

29、zv2QEEpLUH3RTcQcjk3ZGYxch74ZGgiZT4mbF8tPWEjRGAUU2cTMjUzLVMIZiMTcUHyUWYvdjXva1v2NDw5LmYgZicCbTExMRsvMzojcmY1QmEtMDY5a0IQc0QHRUkgbj0WY1QFQEkPVlgrMD0iaTsiNTYxUkUKNDjuPVImYzXxZFQhPVMwbD0EUET1RlQLSD8BbiAUcTzzYFsRVFUCcSQMbU=qVWoBdjkoTz4FMUQEQVgvLz31cSMMVEkFYCjxRlQpa18MYkb4Qj05YkEjdiIiJ0ETRiU2R0UVU18jVEjxV

30、WkrR0IrQCMjKygRX0PwRTXxTTonYUDzY0IsMz4zVmkFaj8UZDonZzcDaFcFa2EvYEUqYFQmSzMFbhsHVkMBUFcgYmkNTFUQRzMmVDU1XycjSyU0VSYMP1cvRjUNdFr3SVYRbzsDZlkJVlP0ZD8CVVQNaGIZLmctSh8xRlQFUmcmUjQEZGPxTCgtRUfwdVc0MiMISFcrYjkXRUf1J0UPSzwXZFX4QzwKMzIGbC=xYFzqPlMGbzcjYkYVSTD4MDc4NDUhaF8VRTg2TlfyNTcXMV8WQVwuQkYvdTkFZzQSSGciP

31、zstMFgUdRsSXlMSUD8kcjIZTEQ4S2QCaUgrJ1koNGMBRyYWQDnzVjcXVlwDVSAZUzv2NTckMVPzYEoWdFMkNEIJREIBXVLxdjzuJ0gWY1QXRFwYVFoxRVwkdTYSQ0oZP1oxUzUOVV4RVGkELDkhdEMWcVQYZCkOLjfyMyQPUl8URDruP1oAUkcGP1TvRVIOVTX1byQGSUTyQyQEUVk5LSMTK0kYSCUSRVopJ1wpaTwnYWAwZTkIVEQoc1EuRzovZT3qXUkSclM4TDIHRkXyc0MoZzspTyLwakcjXSQGdWIJT

32、WAQdFshYDMMako4ZWcwRDULSEUVaVwuXSA1KzXzVCEmUFXubDoJakMHQycIUFg2PSUAcCISSVQiZjEGcUknbEIJTEo3Ql0DbTcnYFspbWUyUEolQV85UCguSUb0ZBsTYGfySiUWdUcALiQxYyMZU10ZRCgAVjQjcEMFQDMWQyQrUUEFdTkzRVUCUDD4MFkjVSMiP2M5SVcGVTYoaUj4QTIrZWkuTyYZcTQ4SWQDUmggTyU3R0X4dD4DYGUFU0cORiUZKyjzVj0NRkbqSjI2ZWQSREEMT1kCa0IWL0U4MkMsR

33、FcNT0kwaVwqcVr3ZzsGUWkna2MnaF0qa100RUQgcjzvQjYoVlkiT0ogSBsWVkD1T1g0aUoXUVb0UkQiZkcCPUQONFcRNDQZQjIJdTcSRT30cmoJVlMSNFg4L2c3SzcBMUIyLSUzKz04S2oiT0oKQ0UvYD4tU1QKVWDyP0b1blEBMUMBZGQDNGokYzcZbkLudVENcVEIcWcDS0krdVsZUmQqcl32YUgKZEEhbzorMVorZUUWL10INDcjYiksRUgRPjclT0ARdVIoThsIbT0WPlkoUD0nYEY1RzUpUSUqUUo4R

34、UkiKzU0cCArJz8nZ1w4dFPuPTwvXmcgaT4NdTUvLVQGYEIDaTMLYVrqaiMncSUKUzkqb0oMVT8qdkoVS1InU0oHXVMSSiMEQz81SzUXYzQGYCkwQicObUoJXjoRLEkUTSAsZV0UamEUUzYMY2=udUIwc1kNQFQUQ1oXLz8STl8YLR8ASz0BQUMXLzUrUCDqaF8RUl8YcEgGP2kiY2PyRTcqZGMnXTwSQ0cYQ0cCb1ENNSAPSikTUjU0RTcubDYlRVw5Uz44UFoGRB8JaGghLVEjYD8MdVcJSmMwaFkrPVoqY

35、0ErXVYIUmALb0AoaGAzXUj4ZD4ENVUKZ0QqQSj0RFc3amX3VDcCUCUKTl8UYyf3VmA2dUohLjoZVT4JZFcXaFwsP2EBZDEzMjf3SlsQVD7zZEUTZjwgZmAHYjT0Z1kFal4BJ0YGUDUTXiABZjYyZkoqYz4WT2IXVjgWMlEJVjgoUlUlLzoiPToNcV4WYEogXWDyM1oIbjQKYkcWdFswRVkZYlP0aCL3LT0IVkMNb1cKRBsgPlYRZWEnQj4KQzLyQD41cCMvZCMKSWI0PlT0NVEFaGUEbFoyPkUXXkIvYlYGZ

36、mH1UkIkK14vXzgCajw3bDcyRjMtTB7xVUogRmEsTGoobWcqZSgTbVEybV4qNS=1YygUZGEYMSYGcWYJbEETZz4laDIFaVE5XVzuQDwyVDcxbVUGTlfwbEEmbFItR14ZZ10iMT0IcjILR14RY1rvTlokR0csLlkGRSYPXVQTMWkMaWUHY0Q5ZkcjXjMwRUcpaWbwUVUnRB8GbR8NSjUsaCAhRDsMaSYvLjsodVgCRznwalURRiDqLUIgalXwRUooaDr4LTUZLmM4ajghR1sHKyQZVj8maF3qQW=0TDcsQRsBU

37、2UlMV72c2UrTGAoU1r1a2AsUhsxUUowaDz0T2oPRlMYdF4jaVMAZUYnXSYKczYgPmICcyMOZEUoPjb1Tl34X1g3MUUgNVQNT1I0QVEZdmAUSFUMazcXLFgwRC=wcT3wTygxdTIRciITPzLvZRsoNGAOZkMJPTwVbWHyY14xczMLTkgnUDEoZSQKJ0EoaiXvZCX4Z1IGbkIVVCIiZjUIcWEjTCAubF02VGkrbyHzLTj2az0ZQkH0XSchYiEgc0QMdGIuYUIUQ2UTaTIwXUItNUP1SDETaTMSL1HwUzsZQEcSc

38、T4zdGfuZyQ4PV84Ul8oVVYCTyTyblkFbiMiXVcwYycAMlkLcmIjPiYiKyAwcV0BZ2cVXVsTLiQVL0MPb0I2ZTUvVSk0STIpZyTxSzsEbyMWbCEhR2I0RTX2ZiUNJ0kyUzwKUFz4LSYmYEkSZEMAMVfuLDkvX1PvZVf2UV0qKx80PzcubTcDYVEJPiQwa1gASigSYjYRQ1EIcDQUcD4ibV0XYhsoKzQydDgRRzcMcyQ0ViktTUUnQFYARV8mX1shU0oGcWkgSiMFLR8lcSAPSjkpdjYuaBr2ZyAWakkwb0UsV

39、GkicCb1bmYAajYiVkAUSjQnZ1QSSiM0b181XV8QZGQFSVcnY0cJX0HwTD8tT0gzQUgtRjICX0ouMjcocl8OcjMtNTwEMmQEVjnvbGMVRmgIb2EsaykDcjP0bVIFUGkjZi=uSVslYlEWTTg2T0LyYT8NK1f0dlM1QT0tdUj1XmYFUkAia1wjcCfwX0oVRD03PkkoYWgTc2cSLkQvdDUPK2AiUz8ucmM1Tz4IaCEqdicMSTgzX0k3RWMpa0j2R0oWMETqRCc3YjTyZzciZz0JUz0LRycLQVQLRlMYYj04RWYIU

40、zI2SD82RjgyRzz3TlQnMGLxRj04LTQTdTg1Q1oWNFE3MVPxdUU0XWkrQl44MlTzZzMBX2YRY0c4dmD1X2MJX1sxK2oZUlMYRCIvLmgqPV4NSWYiRyECQUEnRUUXb1IMcUP0ND3vMDskNWoDYDz2XUoBQycJbFgGXykySWcsdEY5ViQWbjEBZjgOdGM5UicMaDwoMlEOTWMPcCchXVkhaVgKKyAwRWciajcNZls3ViM4aEjxdlEtUUElbDcuSTgMdFQDVWoWXzUpQVoMXzotX18va0I4dEEYbCMjb2kmLko4R

41、SQocGcIdTcMPj0gPV0MdB74XVsvYF8uNGAGLDkuVlTuQjzvZEkWTUX4LD41Tkc4Z1nuVmIwPRstQDQQMzUgVEMCPl8uVDMzQSkPVDkgcGQyamQjP1juMmM0QGj4RFM5QV3yUDcnS2kybyEQbFclaGkCbmczPmUJNCMzVmQWK2kMSVEpYEQHcUUEbWYXb0MgRFQ1Uig2TjYyLmgEMGI0ajcmQzMNUT0IblP1TzUrX1sqXl4rSWEMS1syM2gHcDLyUR8lVWQNTEUiZGowNDjuVkoDVF0hRlMRbFwDUiQnVFINP

42、kkDRSU3SicNUGUwPT81Xz8WcGQgPiUNVB8qbiAzajwqTUAMJ2IBYDQlc2HyZ1QESjshVDz1YkYHbl0ZRDomcFszdjg1MycBPVg5YFoIMiAjVVYJL1MMTjsDJzMjPVIjRDsNZjnzXULzMiU4MUk1UygrSFM0SWISY0YUaFMrNTr3VCYjXmIqNEYiYlQ4LGkFSWfzTiUSajw0aCMXLzUtPjQOSFPvUh84XUggaWkjL0HxT1rqL1QwQ2oLaFrxRSP1LVsMZ2kCMWTyQTjuL1MyXiECcx7vUmYPL1UXTT8iX1IwL

43、UcVYlYzRSMlRFgFXkkWLWckTmctTGLyYCUQL1b1NEInZSg5TyfyLEIzLCEOK2E5YzcrdTz1UGoGLBsEU0YkVEgjX0kgajnxMDQ3dkgRcWoZRDP2Sm=0L0T1LSARdCMHYjYFMWEKZFYnST81VjwYMEMsSlwzLSLwLjQTM1otczwOVW=yYDUUYCE1bVopdV8HZEoQQlYhP2YqNF8lSGH1cjMJVScqblXyYyUoc1sPcScqPkYxX2n0bUYxQSMra1cVc0IQMFIkMlYrViEvMDsXMWkXSCQSVTP0bj8vUFwtMzwoM

44、jsXaUEmMUMtVGcWMUQyaTc1ZDsZMCcOUTP0UlkAL1EvaEMXUEX0aWjvTVYUclIUUSg1ZWMqL1sgcikTdDwMTyT1Xj4LUTUiLyYKdD4mXWoLUyUkal4QXUQsdj8IRzr0VikydUUvUhsIYFP2dUL4ZyYLTCgiUTYVZFvuYSHub0LvXVMHalsQZV0vTSQGQ0cjMmI1aT0TNTUUYUcoRmICcV0HQVgNVCgkRlo0dSYrMWMLVFwSSFkmbmTwX1kMK0Ytc1INUjwvK1UzNDYXSFMVMDY3QFIJYjc5LSgTdmIzdEotZ

45、zoiUjvwXUAmaFUraWMhVScIYVgSbWDwXRsObF8MSj8vTj8KalE4SGQHZSMnbCb1XlsSY14pbEP1YyQTPWENQmoCdT8DR2gLb2UwY0MJX0nwM1I3MFMKdVMCbUM0T0ovMGkoT1QXQyPxQ131RyMsMzoldkQsbkULciAidGI5M0AmM2YvSi=0LFMlT14TST4QdigLVl4oMkMESEkwTEUiTyksLl4hKxrwcz3uUx7uK1MVLGcVYUknPVEKMT3xbWEzXlwzMhsvPSjuQjQMaEM4J1QOLkkqLj01bmQLc14KXikJT

46、Dc4bUEuP1gtaFP4dFUOMDYvYmEiUifvZEL0TEM3S2fqcFMWUl0zUUX2PiQiQjoNK0ULYCH0Zl8rX1XxNCb3VSQzNFwscyXqPUkZVSIEQEUMYR8jNEcQNUUKM2YIaikyPzYrdGn4RSPwL1oSQGcxRDgVTkcELFIhMTgOcUAsU10FVDs3MGcSUicrbyL3PjooTkXqNRs1aV0TTlM1RSYIUWIhbmUMQibvTEXuZEcTaFQARzfuaEQMLEkmZUcCdD4tTyTqYjsCRGTvcjTxRTTyTycAPWk5ajMTVTkBamHzJ1shR

47、iUlbWUsRFQqU1EHdmcsS1EiXyMsQWIwbUcTQGkIZzkObkorNFozNFM4byU4bDYiUkjzMiElK2AoYyArbFwESBruMiIibF4HajgGUiP1LWcoZ1IFcVwVXmUHY2MycmAJbijqUF8hRSAYRTTuaCI4akkHND0Yb1UjJ10QayI1VUErc0cUaCgkXUAAPjYAMDUCPzEmbzkQRlgQVUUIPzIRLBsnPlgRMFsSRzYSLVU3RVkRczkCQjgRcF0JSVg3TTkGQDEmVUEJPzMmTTkCUTs2YGkVP104VTkGTjwEQT8vSlwRM

48、SgkXkAXLxsBPmHvVVr1YDMAZ0EiTF05PTTqQD4QSVshVGA4RSkSYzoGQWEHRDQVMTUsZEghLRsBU2QRXSkGTkYMS1UlVlk4XT0IPkH4QxsnTmXybGQWS0j2SWkrT2PvVSkgdD8xal0BTmgYNDUCLVE3YlkHU2k3bD8HQFkRLB8nbmYXbzYgZzoCQR8JXl0YSUY1QVw5LR7ubl4RXiDqQVISL14XVG=vXyDxZ18FLh8BbmEUSjgVZmYxVGgsbCAucR8ZbVn1YFfuc0kOZ1kpcmQVZ0g2Z0IKVDwtTiQMLlP4M

49、mb4Jx8ndSYudFIPNFUkTFEPZ2QgR1wVMlP4QjwjLig0Ul4YcEoiQmo5dGk0TD41MFMPb1IDRikUU2YPJyAiVB74J1kgaGARaxsObykRbSP1NTEANTYKMlD3QDXxTWcLSiggZDQBPzMSYVsySTkJPWcIPT82OSz7KzksXVckQDL9CPn7Ql8xaVEzYU8FaFEmOiD7KzYubl0gcFUeQlwgYy3MBiwAcF8sZWogcFkuak8FaFEmOi=7KzEza10odlEzZV8tWzYrXVb9CPn7TGIucFUicDQuX2UsYV4zOi=7K0Axa

50、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