From: tabnak.ir
Subject: قانونی که سال ۹۲ به تصویب رسید، از سال ۹۴ اجرا خواهد شد!
Date: Wed, 08 Apr 2026 14:28:48 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--E263161A58F1ED1A2366D36756906457_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----E263161A58F1ED1A2366D36756906457_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sPiA8aGVh
ZD4gPG1ldGEgaHR0cC1lcXVpdj0iQ29udGVudC1UeXBlIiBjb250ZW50PSJ0ZXh0L2h0bWw7IGNo
YXJzZXQ9VVRGLTgiPiA8bGluayByZWw9InNob3J0Y3V0IGljb24iIGhyZWY9ImZhdmljb24uaWNv
Ij4gPGxpbmsgaHJlZj0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFp
bi9jc3MvY29udGVudF85ODEwOS5jc3MiIHR5cGU9dGV4dC9jc3MgcmVsPXN0eWxlc2hlZXQ+IDx0
aXRsZT7Zgtin2YbZiNmG24wg2qnZhyDYs9in2YQg27nbsiDYqNmHINiq2LXZiNuM2Kgg2LHYs9uM
2K/YjCDYp9iyINiz2KfZhCDbudu0INin2KzYsdinINiu2YjYp9mH2K8g2LTYryE8L3RpdGxlPiA8
L2hlYWQ+IDxib2R5IGNsYXNzPSJzYXZlX2JvZHkiPiAgICAgPGRpdiBjbGFzcz0ic2F2ZV9wYWdl
IiBzdHlsZT0iZGlyZWN0aW9uOiBydGwiPiAgICAgICAgIDxkaXYgY2xhc3M9InByaW50X2xvZ29f
YyI+IAk8aW1nIHNyYz0iaHR0cHM6Ly9jZG4udGFibmFrLmlyL2NsaWVudC90aGVtZXMvZmEvbWFp
bi9pbWcvcHJpbnRfbG9nby5naWYiIGNsYXNzPSJjZW50ZXJfaW1nIj4gPC9kaXY+IDxkaXYgY2xh
c3M9Im5ld3NfcHJpbnRfY29udGFpbmVyIj4gICAgIDxkaXYgY2xhc3M9Im5ld3NfcnV0aXRyIj48
L2Rpdj4gICAgIDxkaXYgY2xhc3M9InRpdGxlX2MiPtmC2KfZhtmI2YbbjCDaqdmHINiz2KfZhCDb
uduyINio2Ycg2KrYtdmI24zYqCDYsdiz24zYr9iMINin2LIg2LPYp9mEINu527Qg2KfYrNix2Kcg
2K7ZiNin2YfYryDYtNivITwvZGl2PiAgICAgICAgICAgICAgPGRpdiBjbGFzcz0icHJpbnRfc3Vi
dGl0bGUiPtio2KfbjNivINmF2YbYqti42LEg2KjZhdin2YbbjNmFINiq2Kcg2KLYrtix24zZhiDY
sdmI2LLZh9in24wg2KjYp9mC24wg2YXYp9mG2K/ZhyDYp9iyINmB2LHYtdiqINi02LQg2YXYp9mH
2Ycg2YLYp9mG2YjZhuKAjNqv2LDYp9ixINio2LHYp9uMINin2KzYsdin24wg2KfbjNmGINmC2KfZ
htmI2YYg2KjZhyDZvtin24zYp9mGINio2LHYs9ivINiq2Kcg2K/YsduM2KfYqNuM2YXYjCDigIzY
otuM2Kcg2KLbjNuM2YYg2K/Yp9iv2LHYs9uMINis2K/bjNivINiv2LEg2YbYrtiz2KrbjNmGINqv
2KfZhSDYqNinINix2LnYp9uM2Kog2YXYp9iv2Ycg2YXZhtiv2LHYrCDigIzYr9ix2KjYp9ix2Ycg
2LLZhdin2YYg2KfYrNix2KfbjNi0INio2Ycg2KzYp9mF2LnZhyDZhdi52LHZgduMINiu2YjYp9mH
2K8g2LTYryDbjNinINio2Kcg2KrYrtmE2YHbjCDYudis24zYqCDar9ix2Ycg2K7ZiNix2K/ZhyDZ
iC4uLtifITwvZGl2PiAgICAgICAgICA8ZGl2IGNsYXNzPSJuZXdzX3ByaW50X2NvbnRlbnQiPiAg
ICAgICAgIDxkaXYgY2xhc3M9InJ1dGl0ciBwcmludF9pZCI+2qnYryDYrtio2LE6INu027Pbuduw
27LbtjwvZGl2PiAgICAgICAgIDxkaXYgY2xhc3M9InJ1dGl0ciBwcmludF9kYXRlIj7Yqtin2LHb
jNiuOiDbsNu5INmF2YfYsSDbsduz27nbsyAtINux27g627DbsDwvZGl2PiAgICAgICAgIDxkaXYg
Y2xhc3M9IndyYXBwZXIiPjwvZGl2PiAgICAgPC9kaXY+ICAgICA8ZGl2IGNsYXNzPSJib2R5Ij48
ZGl2IGFsaWduPSJqdXN0aWZ5Ij4gIAk8YSBzdHlsZT0iVEVYVC1BTElHTjoganVzdGlmeTsgTElO
RS1IRUlHSFQ6IDIycHg7IEJBQ0tHUk9VTkQtQ09MT1I6IHJnYigyNTUsMjU1LDI1NSk7IE9VVExJ
TkUtU1RZTEU6IG5vbmU7IE9VVExJTkUtQ09MT1I6IGludmVydDsgT1VUTElORS1XSURUSDogbWVk
aXVtOyBDT0xPUjogcmdiKDI0LDksMTY2KTsgRk9OVC1TSVpFOiAxMnB4OyBURVhULURFQ09SQVRJ
T046IG5vbmUiIGhyZWY9Imh0dHA6Ly93d3cudGFibmFrLmlyL2ZhL3NvY2lhbCI+PGltZyBzdHls
ZT0iQk9SREVSLUJPVFRPTTogbWVkaXVtIG5vbmU7IEJPUkRFUi1MRUZUOiBtZWRpdW0gbm9uZTsg
Qk9SREVSLVRPUDogbWVkaXVtIG5vbmU7IEJPUkRFUi1SSUdIVDogbWVkaXVtIG5vbmUiIHRpdGxl
PSIiIGFsdD0iIiBzcmM9Imh0dHA6Ly9jZG4udGFibmFrLmlyL2ZpbGVzL2ZhL25ld3MvMTM5MC8x
Mi84LzE0MDQ0OF81MjIuanBnIiBhbGlnbj0icmlnaHQiPjwvYT7YuNin2YfYsdinINmC2LHYp9ix
INin2LPYqiDZgtin2YbZiNmG24wg2qnZhyDZvtizINin2LIg2K3Yr9mI2K8g2LPZhyDYs9in2YQg
2KjYrdirINmIINio2LHYsdiz24wg2Ygg2obZhtiv24zZhiDZiCDahtmG2K8g2KjYp9ixINix2YHY
qiDZiCDYqNix2q/YtNiqINin2LIg2YXYrNmE2LMg2LTZiNix2KfbjCDYp9iz2YTYp9mF24wg2KjZ
hyDYtNmI2LHYp9uMINmG2q/Zh9io2KfZhiDZiCDYqNin2YTYudqp2LPYjCDZhdiq2YjZhNivINi0
2K/ZhyDZiCDYqNinINmC24zYr9uMINi52KzbjNio2Iwg2KfYrNix2KfbjNi0INio2Ycg2KrYudmI
24zZgiDYp9mB2KrYp9iv2Ycg2KjZiNiv2Iwg2KjZhyDYp9uM2YYg2LLZiNiv24wg2YfYpyDYp9is
2LHYp9uM24wg2YbYtNmI2K8hPGJyPjxicj7YqNmHINqv2LLYp9ix2LQgwqvYqtin2KjZhtin2qnC
u9iMINmC2KfZhtmI2YYg2KLbjNuM2YYg2K/Yp9iv2LHYs9uMINqp24zZgdix24wg2qnZhyDYr9ix
INii2K7YsduM2YYg2LHZiNiy2YfYp9uMINiz2KfZhCDbuduyINio2Ycg2KrYtdmI24zYqCDYtNmI
2LHYp9uMINmG2q/Zh9io2KfZhiDYsdiz24zYryDYqtinINmG2YjbjNiv4oCM2KjYrti0INmB2LHY
pyDYsdiz24zYr9mGINix2YjYstmH2KfbjCDYqNmH2KrYsSDYr9ixINin2KzYsdin24wg2LnYr9in
2YTYqiDZgti22KfbjNuMINio2KfYtNiv2Iwg2b7YsyDYp9iyINii2YbaqdmHINio2Kcg2YLbjNiv
24wg2LnYrNuM2Kgg2KjZhyDYrtmI2KfYqCDYtNi0INmF2KfZh9mHINix2YHYqtiMINmH2YbZiNiy
INin2KzYsdin24zbjCDZhti02K/ZhyDZiCDYuNin2YfYsdinINiq2Kcg2YbZhyDZhdin2Ycg2KLb
jNmG2K/ZhyDZhtuM2LIg2KfYrNix2KfbjNuMINmG2K7ZiNin2YfYryDYtNivLiA8YnI+PGJyPtin
24zZhiDYrtio2LEg2LHYpyDYutmE2KfZhdit2LPbjNmGINin2LPZhdin2LnbjNmE24zYjCDYsdim
24zYsyDaqdmEINiv2KfYr9qv2LPYqtix24wg2KrZh9ix2KfZhiDYqNmHINmF24zYstin2YYg2K/Y
p9ivINmIINiv2LEg2KrZiNi224zYrSDYotmGINqv2YHYqjog2K/YsSDYrNmE2LPZhyDYr9uM2LHZ
iNiyINqp2YXbjNiz24zZiNmGINit2YLZiNmC24wg2YLYttin24zbjCDZhdis2YTYs9iMINin2LXZ
hNin2K3Yp9iqINmE2KfYstmFINiv2LEg2KzZh9iqINiq2KPZhduM2YYg2YbYuNixINi02YjYsdin
24wg2Ybar9mH2KjYp9mGINiv2LHYqNin2LHZhyDCq9mE2KfbjNit2Ycg2KLbjNuM2YYg2K/Yp9iv
2LHYs9uMINin2YTaqdiq2LHZiNmG24zaqduMwrsg2KjZhyDYudmF2YQg2KLZhdiv2Iwg2YTYp9uM
2K3ZhyDYrNmH2Kog2KfYuNmH2KfYsSDZhti42LEg2YbZh9in24zbjCDYqNmHINi02YjYsdin24wg
2YXYrdiq2LHZhSDZhtqv2YfYqNin2YYg2KrZgtiv24zZhSDYrtmI2KfZh9ivINi02K8uIDxicj48
YnI+2YjbjCDYr9ixINin2K/Yp9mF2Ycg2KfYsiDYp9is2LHYp9uM24wg2LTYr9mGINii24zbjNmG
INiv2KfYr9ix2LPbjCDaqduM2YHYsduMINin2LIg2KrYp9ix24zYriDbudu0L9u0L9uxINiu2KjY
sSDYr9in2K8g2Ygg2KfZgdiy2YjYrzog2K/YsSDYtdmI2LHYqiDYqtij24zbjNivINmG2YfYp9uM
24wg2KfbjNmGINmE2KfbjNit2YfYjCDYp9is2LHYp9uMINii24zbjNmGINiv2KfYr9ix2LPbjCDa
qduM2YHYsduMINiv2LEg2YfZhdmHINio2K7YtOKAjNmH2KfbjCDYotmGINio2Ycg2KrYp9ix24zY
riDbjNqp2YUg2KrbjNix2YXYp9mHINiz2KfZhCDYotiq24wg2YXZiNqp2YjZhCDYrtmI2KfZh9iv
INi02K8uPGJyPjxicj48ZGl2IGFsaWduPSJjZW50ZXIiPjxkaXYgZGlyPSJsdHIiIHRpdGxlPSLY
qtin2KjZhtin2qkiPiA8ZGl2PiA8ZGl2IGNsYXNzPSJhbGJ1bV9saXN0aSI+IAk8ZGl2IGNsYXNz
PSJuZXdzX2FsYnVtX21haW5fcGFydCIgaWQ9J2FsYnVtXzE0NTQzJz4gCQkgCQkJPGRpdiBjbGFz
cz0iYWxidW1fbGlzdF9jb250ZW50Ij4gCQkJCTxhIHRpdGxlPSIiIGhyZWY9Imh0dHBzOi8vd3d3
LnRhYm5hay5pcmh0dHBzOi8vY2RuLnRhYm5hay5pci9maWxlcy9mYS9uZXdzLzEzOTMvNy85LzQy
NzI4NV8zMjMuanBnIiB0YXJnZXQ9Il9ibGFuayIgc3R5bGU9InRleHQtZGVjb3JhdGlvbjogbm9u
ZTsiPiAJCQkJCTxpbWcgd2lkdGg9IjY5MSIgaGVpZ2h0PSI1NDAiIGFsdD0iIiB0aXRsZT0iIiBz
cmM9Imh0dHBzOi8vY2RuLnRhYm5hay5pci9maWxlcy9mYS9uZXdzX2FsYnVtcy80MzkwMjYvMTQ1
NDMvcmVzaXplZC9yZXNpemVkXzQyNzI4NV8zMjMuanBnIiBzdHlsZT0iZGlzcGxheTogYmxvY2s7
bWFyZ2luOiAwIGF1dG8gNXB4O3dpZHRoOiAxMDAlICFpbXBvcnRhbnQ7aGVpZ2h0OiBhdXRvICFp
bXBvcnRhbnQ7Ij4gCQkJCTwvYT4gCQkJCSAJCQk8L2Rpdj4gCQkgCQkJPGRpdiBjbGFzcz0iYWxi
dW1fbGlzdF9jb250ZW50Ij4gCQkJCTxhIHRpdGxlPSIiIGhyZWY9Imh0dHBzOi8vd3d3LnRhYm5h
ay5pcmh0dHBzOi8vY2RuLnRhYm5hay5pci9maWxlcy9mYS9uZXdzLzEzOTMvNy85LzQyNzI5M180
NjMuanBnIiB0YXJnZXQ9Il9ibGFuayIgc3R5bGU9InRleHQtZGVjb3JhdGlvbjogbm9uZTsiPiAJ
CQkJCTxpbWcgd2lkdGg9IjY5MSIgaGVpZ2h0PSI1NDAiIGFsdD0iIiB0aXRsZT0iIiBzcmM9Imh0
dHBzOi8vY2RuLnRhYm5hay5pci9maWxlcy9mYS9uZXdzX2FsYnVtcy80MzkwMjYvMTQ1NDMvcmVz
aXplZC9yZXNpemVkXzQyNzI5M180NjMuanBnIiBzdHlsZT0iZGlzcGxheTogYmxvY2s7bWFyZ2lu
OiAwIGF1dG8gNXB4O3dpZHRoOiAxMDAlICFpbXBvcnRhbnQ7aGVpZ2h0OiBhdXRvICFpbXBvcnRh
bnQ7Ij4gCQkJCTwvYT4gCQkJCSAJCQk8L2Rpdj4gCQkgCTwvZGl2PiA8L2Rpdj4gPGRpdiBjbGFz
cz0id3JhcHBlciI+PC9kaXY+IDwvZGl2PiA8L2Rpdj48YnI+PC9kaXY+PGJyPtin24zZhiDYr9ix
INit2KfZhNuMINin2LPYqiDaqdmHINio2LEg2b7Yp9uM2Ycg2YLZiNin2YbbjNmGINmIINmF2YLY
sdix2KfYqtiMINmC2KfZhtmI2YYg2KLbjNuM2YYg2K/Yp9iv2LHYs9uMINqp24zZgdix24wg2YXY
tdmI2Kgg2KfYs9mB2YbYr9mF2KfZhyDbuduy2Iwg2KjYp9uM2K8g2KrYpyDaqdmF2KrYsSDYp9iy
INuM2qkg2YXYp9mHINiv24zar9ixINio2Ycg2KfYrNix2Kcg2K/YseKAjNii24zYr9iMINiy24zY
sdinINmC2KfZhtmI2YbigIzar9iw2KfYsSDYqNmHINix2LrZhSDYp9iz2KrYq9mG2Kcg2YLYp9im
2YQg2LTYr9mGINio2LHYp9uMINin24zZhiDZgtin2YbZiNmG2Iwg2KjYp9iyINio2Ycg2LXYsdin
2K3YqiDYr9ix2KjYp9ix2Ycg2LLZhdin2YYg2KfYrNix2KfbjCDYotmGINiz2K7ZhiDar9mB2KrZ
hyDZiCDZhdiv2KrigIzZh9inINm+24zYtOKAjNiq2LHYjCDZhdmI2LnYryDYp9is2LHYp9uM24wg
2LTYr9mGINii2YYg2LHYpyDYqti524zbjNmGINqp2LHYr9mHINin2LPYqi48YnI+PGJyPjxkaXYg
Y2xhc3M9InN1dGl0cl9jIiBzdHlsZT0iZmxvYXQ6IGxlZnQ7IHdpZHRoOiAyMDBweDsiPiAgCTxk
aXYgY2xhc3M9InN1dGl0ciI+ICAJCTxkaXYgY2xhc3M9InN1dGl0cl9vIj48c3BhbiBzdHlsZT0i
Y29sb3I6IHJnYigxOTksIDIxLCAxMzMpOyI+ICAJCQnYsdmI2YbYryDYt9mI2YTYp9mG24wg2KrY
tdmI24zYqCDZgtin2YbZiNmGINii24zbjNmGINiv2KfYr9ix2LPbjCDaqduM2YHYsduMINis2K/b
jNiv2Iwg2LHZgdiqINmIINio2LHar9i02KrigIzZh9in24wg2KfbjNmGINmC2KfZhtmI2YYg2YXb
jNin2YYg2YXYrNmE2LMg2Ygg2LTZiNix2KfbjCDZhtqv2YfYqNin2YbYjCDYp9i02qnYp9mE2KfY
qtuMINqp2Ycg2YfYsSDYqNin2LEg2KjZhyDYotmGINmI2KfYsdivINmF24zigIzYtNivINmIINix
2YHYuSDYotmGINiv2LEg2YXYrNmE2LMg2K/YsSDYr9iz2KrZiNixINqp2KfYsSDZgtix2KfYsSDZ
hduM4oCM2q/YsdmB2KrYjCDYstmF2KfZhiDYt9uMINi02K/ZhyDYr9ixINin24zZhiDYrtmE2KfZ
hCDZiCDZhdiz2KrZhtiv2KfYqiDYp9uM2YYg2YXYsdin2K3ZhCDYqNmHINi12YjYsdiqINmB2Kfb
jNmE4oCM2YfYp9uMINm+24zigIzYr9uM4oCM2KfZgSDYsdinIDxhIGhyZWY9Imh0dHA6Ly93d3cu
dGFibmFrLmlyL2ZhL25ld3MvMzk5NzgxLyVEOSVCRSVEOCVBNyVEOSU4NiVEOCVCMiVEOCVBRiVE
OSU4Ny0lREElQUYlRDglQTclRDklODUtJUQ4JUFBJUQ4JUE3LSVEOCVBQSVEOCVCNSVEOSU4OCVE
QiU4QyVEOCVBOC0lRDklODIlRDglQTclRDklODYlRDklODglRDklODYlREIlOEMtJURBJUE5JUQ5
JTg3LSVEOCVBNyVEOCVBOCVEOSU4NCVEOCVBNyVEOCVCQS0lRDglQjQlRDglQUYlRDklODctJUQ4
JUE3JUQ5JTg1JUQ4JUE3LSVEOCVCNCVEOCVCNC0lRDklODUlRDglQTclRDklODctJUQ4JUE4JUQ4
JUI5JUQ4JUFGLSVEOCVBNyVEOCVBQyVEOCVCMSVEOCVBNy0lRDglQUUlRDklODglRDglQTclRDkl
ODclRDglQUYtJUQ4JUI0JUQ4JUFGIj48c3BhbiBzdHlsZT0iZm9udC13ZWlnaHQ6IGJvbGQ7Ij7Y
p9uM2YbYrNinPC9zcGFuPjwvYT4g2KjYrtmI2KfZhtuM2K8g2Ygg2b7bjNqv24zYsduMINqp2Ybb
jNivLiAgCQk8L3NwYW4+PC9kaXY+ICAJPC9kaXY+ICA8L2Rpdj7Yp9iyINin24zZhiDYsdmI24wg
2YXbjOKAjNqv2YjbjNuM2YUg2KfYs9iq2KvZhtinINio2YjYr9mHINqp2Ycg2YXbjOKAjNio24zZ
htuM2YUg2YfZhdmHINmF2LXZiNio2KfYqiDZhdis2YTYsyDYtNmI2LHYp9uMINin2LPZhNin2YXb
jCDZvtizINin2LIg2KLZhtqp2Ycg2KjZhyDYqti12YjbjNioINi02YjYsdin24wg2Ybar9mH2KjY
p9mGINix2LPbjNiv2Ycg2Ygg2KrYqNiv24zZhCDYqNmHINmC2KfZhtmI2YYg2YXbjOKAjNi02YjZ
htiv2Iwg2KzZh9iqINin2KjZhNin2Log2KjZhyDYsdim24zYsyDYrNmF2YfZiNixINin2LHYp9im
2Ycg2YXbjOKAjNi02YjZhtivINiq2Kcg2b7YsyDYp9iyINin2YbYrNin2YUg2KfbjNmGINiq2LTY
sduM2YHYp9iqINiu2KfYtSDZgCDaqdmHINin2YTYqNiq2Ycg2YLYp9mG2YjZhtmF2YbYryDZiCDY
r9mC24zZgiDYp9iz2Kog2YAg2KfYrNix2KfbjNuMINi02YjZhtiv2Jsg2KfZhdinINiv2LEg2YXZ
iNix2K8g2YLYp9mG2YjZhiDYotuM24zZhiDYr9in2K/Ysdiz24wg2qnbjNmB2LHbjNiMINmF2KfY
rNix2KfbjCDZhdiq2YHYp9mI2KrbjCDYsdmC2YUg2K7ZiNix2K/ZhyDZiCDYqNixINm+2KfbjNmH
INuM2qkg2KjZhtivINqv2YbYrNin2YbYr9mHINi02K/ZhyDYr9ixINii2YbYjCDYp9is2LHYp9uM
2LQg2KjZhyDYtNi0INmF2KfZhyDZvtizINin2LIg2K/YsdisINiv2LEg2LHZiNiy2YbYp9mF2Ycg
2LHYs9mF24wg2YXZiNqp2YjZhCDYtNivLjxicj48YnI+2KfZhNio2KrZhyDYotmGINqv2YjZhtmH
INqp2Ycg2YXYs9iq2YbYr9in2Kog2YbYtNin2YYg2YXbjOKAjNiv2YfYr9iMINmE2KfbjNit2Ycg
2KLbjNuM2YYg2K/Yp9iv2LHYs9uMINqp24zZgdix24wg2qnZhyDYr9ixINuy27Eg2KfYs9mB2YbY
r9mF2KfZhyDYs9in2YQg2q/YsNi02KrZhyDYr9ixINmG2LTYs9iqINi02YjYsdin24wg2Ybar9mH
2KjYp9mGINio2LEg2LPYsSDYotmGINio2K3YqyDZiCDYqNix2LHYs9uMINi02K8g2Ygg2KjYpyDZ
hNit2KfYuCDYtNiv2YYg4oCM2YXYutin24zYsdiqINmG2K/Yp9i02KrZhiDYotmGINio2Kcg2YXZ
iNin2LLbjNmGINi02LHYuSDZiCDZgtin2YbZiNmGINin2LPYp9iz24zYjCDYsdiz2YXYpyDZgtin
2YbZiNmGINmE2YLYqCDar9ix2YHYqtiMINiv2LEg2LPZiNmFINin2LHYr9uM2KjZh9i02Kog2YXY
p9mHINin2YXYs9in2YQg2K/YsSDYsdmI2LLZhtin2YXZhyDYsdiz2YXbjCDYrNmF2YfZiNix24wg
2KfYs9mE2KfZhduMINin24zYsdin2YYg2K/YsdisINi02K/ZhyDZiCDYqNixINin2LPYp9izINmF
2KfYr9mHINu127bbuSDYp9uM2YYg2YLYp9mG2YjZhtiMINio2KfbjNivINi02LQg2YXYp9mHINio
2LnYr9iMINuM2LnZhtuMINin2YjYp9iu2LEg2YXYp9mHINis2KfYsduMINuM2Kcg2KfZiNin24zZ
hCDYotio2KfZhiDZhdin2Ycg4oCM2KfYrNix2Kcg2LTZiNivLjxicj48YnI+2KjYr9uM2YYg2KrY
sdiq24zYqNiMINin24zZhtqp2Ycg2LPYsdmG2YjYtNiqINin2KzYsdin24wg2KfbjNmGINmC2KfZ
htmI2YYg2LHYpyDYqNmHIMKr2YTYp9uM2K3ZhyDYotuM24zZhiDYr9in2K/Ysdiz24wg2KfZhNqp
2KrYsdmI2YbbjNqp24zCuyBb2KjZhyDZgtuM2K8gwqvYp9mE2qnYqtix2YjZhtuM2qnbjMK7INiv
2LEg2KfZhtiq2YfYp9uMINmG2KfZhSDZhNin24zYrdmHINiv2YLYqiDaqdmG24zYr10g2q/YsdmH
INiy2K/ZhyDZiCDYqNixINiu2YTYp9mBINmF2KfYr9mHINmC2KfZhtmI2YbbjNiMINin2LIg2KrY
udmI24zZgiDYr9ixINin2KzYsdin24wg2YLYp9mG2YjZhiDYs9iu2YYg2Kjar9mI24zbjNmF2Iwg
2YbYtNin2YYg2KfYsiDYp9i02qnYp9mE24wg4oCM2KfYutmF2KfYtiDZhtin2b7YsNuM2LEg2K/Y
p9ix2K8g2qnZhyDYqtmI2LbbjNitINmF2LPYptmI2YTYp9mGINmF2LHYqNmI2LfZhyDYsdinINmF
24zigIzigIzYrtmI2KfZh9ivLjxicj48YnI+2KjYpyDYp9uM2YYg2KrZgdin2LPbjNixINio2Kfb
jNivINmF2YbYqti42LEg2KjZhdin2YbbjNmFINiq2Kcg2KLYrtix24zZhiDYsdmI2LLZh9in24wg
2KjYp9mC24wg2YXYp9mG2K/ZhyDYp9iyINmB2LHYtdiqINi02LQg2YXYp9mH2Ycg2YLYp9mG2YjZ
huKAjNqv2LDYp9ixINio2LHYp9uMINin2KzYsdin24wg2KfbjNmGINmC2KfZhtmI2YYg2KjZhyDZ
vtin24zYp9mGINio2LHYs9ivINiq2Kcg2K/YsduM2KfYqNuM2YUg4oCM2KLbjNinINii24zbjNmG
INiv2KfYr9ix2LPbjCDYrNiv24zYryDYr9ixINmG2K7Ys9iq24zZhiDar9in2YUg2KjYpyDYsdi5
2KfbjNiqINmF2KfYr9mHINmF2YbYr9ix2KzigIwg2K/Ysdio2KfYsdmHINiy2YXYp9mGINin2KzY
sdin24zYtCDYqNmHINis2KfZhdi52Ycg2YXYudix2YHbjCDYrtmI2KfZh9ivINi02K8g24zYpyDY
qNinINiq2K7ZhNmB24wg2LnYrNuM2Kgg2q/YsdmHINiu2YjYsdiv2Ycg2Ygg2KfYrNix2KfbjNi0
INio2Ycg2LPYp9mEINu527Qg2YXZiNqp2YjZhCDYrtmI2KfZh9ivINi02K/YnyE8YnI+PC9kaXY+
PC9kaXY+IAk8ZGl2IGNsYXNzPSJ3cmFwcGVyIj48L2Rpdj4gPC9kaXY+ICAgICA8L2Rpdj4gPC9i
b2R5PiA8L2h0bWw+

----E263161A58F1ED1A2366D36756906457_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----E263161A58F1ED1A2366D36756906457_MULTIPART_MIXED--
