Den landespecifikke dokumentation skal indeholde en beskrivelse af alle virksomhedens kontrollerede transaktioner (bortset fra uvæsentlige transaktioner), jf. afsnit C.D.11.13.1.2.2.3.3.
Beskrivelsen i denne del af dokumentationen skal alene give et samlet overblik over virksomhedens kontrollerede transaktioner, de involverede parter og omfanget af transaktionerne. Det er derfor tilstrækkeligt at angive transaktionstype, identificere parterne og oplyse de samlede beløb, der er betalt i forhold til transaktionstyperne og parterne.
I forbindelse med beskrivelsen af de enkelte transaktioner under sammenlignelighedsanalysen, jf. herom afsnit C.D.11.13.1.2.2.3, skal der laves en detaljeret beskrivelse af de enkelte kontrollerede transaktioner og parternes funktioner, aktiver og risiko i forhold til de enkelte transaktioner samt de omstændigheder og sammenhænge, hvorunder de enkelte transaktioner har fundet sted.
Hvordan skal den overordnede beskrivelse af virksomhedens kontrollerede transaktioner laves
I den landespecifikke dokumentation skal alle virksomhedens kontrollerede transaktioner identificeres og beskrives.
Eksempler på transaktionstyper, der skal beskrives, kan være:
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Køb/salg/overdragelse af varer og andre omsætningsaktiver
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Indtægter og udgifter ved serviceydelser
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Leje- og leasingindtægter og -udgifter
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Indtægter og udgifter (royalties, licenser osv.) vedrørende brug af immaterielle aktiver
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Indtægter og udgifter vedrørende finansiering
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Indtægter og udgifter vedrørende garantier og lignende finansielle transaktioner
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Køb/salg/overdragelse af materielle, finansielle eller immaterielle aktiver
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Modtagne og ydede lån
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Modtagne og ydede tilskud
Virksomheden skal i dokumentationen identificere og redegøre for alle kontrollerede transaktioner, herunder også transaktioner hvortil der ikke er knyttet en betaling eller anden modydelse.
Overføres funktioner, aktiver eller risiko, herunder immaterielle aktiver eller brugsrettigheder til immaterielle aktiver, til andre koncernselskaber, uden at virksomheden får betaling herfor, så skal disse transaktioner også fremgå af beskrivelsen af virksomhedens kontrollerede transaktioner.
Den overordnede beskrivelsen af virksomhedens kontrollerede transaktioner skal indeholde:
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Transaktionstype, jf. eksemplerne ovenfor
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Identifikation af de involverede parter
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Angivelse af de produkter eller ydelser der leveres/overføres ved transaktionen
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Angivelse af modydelse/betaling mv.
Den samlede beskrivelsen af virksomhedens kontrollerede transaktioner, de involverede parter og transaktionernes omfang, kan suppleres med et eller flere oversigtsdiagrammer.
I eksemplet nedenfor vises de kontrollerede transaktioner i et dansk moderselskab (M DK). Produktionen ligger i et udenlandsk datterselskab (P P). Forskning og udvikling foretages af et dansk datterselskab (R&D DK). Salg varetages af et udenlandsk datterselskab (S S). De stiplede linjer i diagrammet viser transaktionerne, og de runde figurer viser de uafhængige parter, som selskaberne har transaktioner med.
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QoKI7IlwWJNkjbk7hbuxcHP42tIfOdzYLmYPVICjaRgubQA9P+wkUFIa3OOG4G781qFeQSud5iiy1S3iANs5Xz1VL5b+quEwbDh5vJVOPU90Pg1d5g9Z4iy/xdQfPQHphSXA5Bc/APCjbxYbcKGeMc1VZOI9jQnltIL0P7K1988cVJMFIUDjjggGQiF6Eyy6JD9fCTbwJu3195bnxlnMLVEIxzzjlnocE4kuFSMKH4qILmEC0u0nABxq8tQZrx59H6KAD26ll99dXT/9owXnWK44SqOVGEiiBkb/ei831GwKSUJ6W6x4KksmLZZZfNll566elMYL7DCRMmZA888ED5SNAMJrIctrB+mkc+q1y+VraSzbEQ6TzTjEY+adKkNN5FjUWK/a9UMwKST90OnDIrilARhH/4wx9SrlUw9BBuDz30UHIC819J+JU1f8stt6QUmlrc/NBoWkMnY64FGkXQHASR1C0adasQhPIAn3zyyfKRgREcpKDxm1vEpO74ke4nc8JnMVe4PIpQqTWWwGty2QS8HpzM3rioahxMj1tAuEkSpRmqfshTFGguRRJYZzSs8rqSMIG23HLL8tGgG1DJ8f3vfz+5bIok9BOGxnQz41pjkPPOOy81vbCYmTPMbL/lhvKtF5FNlTzC+eabL1twwQWnc84LSytrISiVfHFa8mUF7SP3vfAH/uAHP0g3V2SOM5gvsDrXzSASQfMaPpJew2LciTzCHGbdzTffnHLR2tH9ZCRB4FiYbf3LN9cqxjCaEYQUBeV0qq2Y6H7LaRQs8Zlq5VazVAShE9U7mbwdBf4kseetCvY36cVJONzQAqn6fCC0Q4Jx3nnnfVd7Ic/vv//+aTA1W6Y0I9BpQcgPKxeOaVybmhQMDCXI3C8iBLmBjjzyyKRgGduNQt5IqCaMmcoUNwES80ELQb70IlpqRfLpS6crRI6kR3Y3H5XVk03ujUxA2kjQfgg815l5aBN3O9XVLjiuvftSG00OpqJVlPLE6jFqDNvjhXuHr2nXXXdNkyqYHgvw9ddfn5r2God8edJVWCG0MgtJrtG1gv+lzTXb7ML73nDDDcmHbk6YAxrFEqyUNaZzESqCUIsbdXw5AicugCRfyacEJaekiRomRWdwzd1sK64o2E033ZQiYrXQHIuaAr0KjVLPwTFjxiStQxBQ1xlaoGvmeYLRpA6mR9DuhBNOSN1dZCcQiiwU7gT+a5s3EUpFcA+aFaYEn0VOVRC3kWYZjjGvLXpFhDMqs6nWXtf1ZJtttsnWWmutlM7BDlfvuv766xeqNQz6x0R1bU1SfhBR5Nr0GashjSa2Xq2P1Jjtt98+jVc12QSivLWdd945adw0EYKxaP+6XkVzCtdLqzeamzE4evTopBGKDdiTuEhVE184maKTTDMwhTVXsGOdmAWTWAdzSoPAGn9hESo+QlKezS1gAg56PpRx48Zlxx9/fLLnqco6R/DdRPS4/aibJOgefPDBpBHak2S55ZYrPzsVwlL6gNf2IkV9hLQGphKt77HHHkvBJs0CmE72vzWhL7zwwhSZj1Zm0+OaCChpB2cscifQvvhULb7q34vMfeNXJ6VmNmTXhAQUMcLYlglaeam+Iqd8Ln8XoSIIOd5zIZhDS6QW01K8GUelC+Tv6FLTPvg5mB5UfgOFkCMIDDqLUbWfkAnAB+Z3L96DooLQmHW9XDcTTr22Bd5C7nrKhbvmmmuylVZaKQRhFea2xYIQ5D9lERI4ZILrKEji2nHXEGLVmQyDYbzSxF1/94dwNX5p7Y1AC7TAkT1cHeaJxGr3jwXABeK8bUmf8UYmZO0X5A/UOVlDBn4WZls+uIL2YFBw/BJs/B7MEao/36xyouqoMa1c+Z1BxF/baxQVhCaD62bSsF5yJz/TyvU1YUwetanRuGIarpNxJUXOfCdouA+kcAnauWYCFaxDpmij107sgV/RPtzMbjJE5on73GhSO7OX0NMxyH2jIZJL2nARgrrSWPgEwlqlklCtiNmErE2odkH8MNUkVNMOrRBF3jSojwnsJuu1ZltVN1uXjVrNjzDM/Ym9hu9WJKGaRiMXk8bHh2TCqdRhJtv2wBgOpsdiQRmyUFCIKD7kAcWI0uO3wImEarsMNqpNn3XWWem8Mk8s6oSg+0urdKxR3D9C2oLGteFzbrfddklzJWT5D5s5Xy2VYIm6VpK/FheItqI5qJQaX6qoPR7UJ99AmxA0gWmGVtRaDMoIWNXHok0rNF5p0jQX41q6kcmdj+eiraR6DeOJVuXayRY57LDD0kZXfp577rn0Ggtzs92pyRUmtWRo6Xn8fLS6ZoUWC4jvXHWJVlyCLfoj+rzcekWEICqmMadydUcTJhoJzOnsDc8+++wUpuYrsBqQyEF7MWkJQ5NUZBjMAr6VHL6cU045Jf0O03h6jFcaoFQP6WDqWtVs07ZFPz1votNOojnr9GhuIFrMN8iUhURqGpxAxahRo9J1Y5E0AuFp4fb/TGGLkj14KFTNWJVkE82UQPQ5csuUHJLqwy9cLb+apSII2e4cmnmiKW1EDpsPbGU1cFwYX8rfjV6IoHHcTNfapJVTSChY+arNOULyqKOOSoOT6ddrFBWEJgOtxVi1YLNeLBhMZRNJugUNwmQq4lzvVYw//kDVGyrKmMmS+x0jfDzfzNy31SZtnIvHvZHjybS26DczfgVYjAvBW1o/ueQ+mg9a/xOyxkyrVL6RDzd+/Pjyo6lRZP2/5A3RCDlTpRwYYHwHQfvhB2EWW+WsunmUrRbHQiOvD42B6SX1SPKtH38L8MFkJgQt6MH0EFD8bpSdfB+Q3B/IWqFNc5E1ioUnrw1WkJGbs80qUiLaIsZbbbVVduihh6ZdCM0PC2c75FHl0/Q3sXx4GgoVl60vlF2kH1nQP26qiWyl1I+Q6l8bKDGRmSeNRtxGKiwaVTpK66rLES3ouhznfq/g3agsET3m0xO4o4HlFWcWD764ZoTYmmuumZo0XHHFFSlXeccdd6y7BcVgEHoyKQRKKGw+n/vKiuI+ajSK3R8V05jUpvbWBkwMHBfDm5LKJqtJWp3bFrQHA4yLQpqC3Ct+LmZe9U0mCOVx9qogLGoaQ64bPyHtw5iVSsO9QLMRKDnuuOOypZZaKkUag+mxeEidoXXxRdOgXTumLW2xEW2aELUQue7GNUWKMPO/fLUsTot+o9AiuTh8FuckSH0mv82HZoM4tVRE+w477JDKkGoxYJgafAXscR2U+QuC9mO11Zlj7733TmWNNrCudegLWBmcop/B9OSaoGunS4/9MUSQJ06cmFJz8skSroX6CGDYMJ1ZTGgJjqrIAZOYf44sGAyCi5ASdCVYXXv/L1jFvUbpaoZc8XJ/ndMCZw64j/zlRTrioCIISft6IWiRY4PntNNOy4455pi0IgSdgQNYdF7qwkknnZR+aOTVGFCnn356irwF00MToYHQHCzcrhfTibNd+oxFXCJuLOb1IWiUKLqOSuvMf78heLrXXns15BojnNQrkysEIPcak1gdswYu2vU3AwEstUwWAF+lQI7OOJQC5nLR2vGKIJToqPSoFhqIzHDtzWVwM1saWRGC5slLkUSK5VsxiQ3MaixKnP/5hu/BuzEBLSg6qEislgdncaFZ87fSePSvY0oF06NwwuJB4SHABPBocSB0PM990Sj2QrL9Jg2Rf5C1w0Ru1kdI5ij5U/BhEaOtOkYjpC02G3yppVJZQn0VfREZroZv0ErgInjeQOPEj9SD9iMYJY/Lyjl27Nh0o+UTNlOgPqNjEhZt1c8pT/vLg0+GOI1QvXFRE6rXcf0pO9JeXD/+N75CwofLwSKiW30eSR4Mmtq4ceNSoENqnkAgc7tZfBblfgSgvEFwH7XrflaCJcyHegm6JK3aQ3Y5oeiNSebwsbQfGosfqr/JSwAaONVOYH4RDRoMDCtrr+F7FQ2WGLN8XMYsK0cg0IRkljHrzjzzzBQoYbYF70aACWIBtskU2Mj9c8amRGuBukYDHWSHQImtgqUyKR9l5rrPjjcKJUzGiohxrv2RWc7BaqKYNRLE6Y+KPskXxS9QS24yC6uz83WubSaPKGgc11+whI/GzTZYaq81zZyr4vbbby8fCaoh8HbZZZdUE0sDcQ2ZyBz0oo1+WDTNmmYjBZqz8SVzwd9KPP0GvysN0TVsFILVgkRwMrFp6gcffHB21VVXlV/RGPyB/IIbbLBBshTWWWedZJ06H3Ob77AIFUEoUZI5lkMjoSaTuGussUYyVUxKkrdsTQdtxk2F6L16SvvE1PYddO1N7khqr4+0GRaLSeIaCpjIYRNltNgz8bh/itam9irGmyg7F400JEENPlcwTQkj17RR3AfCVIBP8M8ir2MM2dIM7ptxT+D5oeU7j/ngvvq7CBVByGSoTjy1CqhycCGYZkwVA4wkDpOiM/C78KUccsghSTOkydRq6TRFryuaQNqr6E5CKxTplDRtApnANBNaiUlM22HdBNNDU7YA6yLNlyd9zjWE68gibEYQSqbmy1Pe6DdXj/vQrGtNsEsUGhY1/vQ8fcb5cnO5VSrBEu3LnZhaDBqHbg8krwHlDUXa8u4R4SNsH26Bielm0go5+61+brDFpzrnyn2xwQ5/TS8uSO0Ilkgtcu34kPiVRDpXW221FI0XmZcCIhVMRDN4N4QdGWAxMb5YgK5Xq1kKNEgt/mjglCgyRdCK26LRIKBN5QlCWl8etRarkAbFTKes+XyNBnDqURGjnKMcmjkmJWe12r6NNtoofRERI+kIzaq1wcC4nnyx/LC0Ff4/HVMMolofoftidQ2tvH9UR7k+Jo/9S7h2WDy5O4HWHa6F+rhOhIsgCe2abzUPoFiwKUtl3akh9Aq0IBF8NDn1wvyMzWRC5EqXoAhfoR9pZvzlPms7tl2oRI3lV1WfTOoGH4GNUvw2Aam2BKNBFhph+zAprXIGB9OEKSI6p+Bd9xTaTQ6hqUrC/enFvpCuQ5GosYVDLTG/FPOYz9D4NWadj/uHeSeCGX01p2EM8r0RMKwQe+VIpnY/VJqIFbAO+fp0pmk0YGIxoqHzObIsCS3Wj3HciJ+WFuheskLdL8KP6c7E5h7y2LnNkWai0LVUNEKSmvTO8QGoxwYk1fiII45IglDaQQjB9sIfSyMEk1fKgbImSa21A861JwRDo6mPcUzzOOCAA9Ik4Wqw1m+++ebpedo0y8ZkD6ZB0aEpS83SaEW7LIuFMkUBDzCbWSte1wj8eJQr5xCpJzsIWJ1o9C9oBALT6y1wNEL5zrlGTzP1t7lTtIlGRSOULGkA5dvsyckRPbKKUo+DzsH5zJclX0uOFZ8IU4KvkGCs1gj5bAjJXt0qoahGKEXDZKYNEop8SdI3NFuQqO5xXkcbvBt5xHaHc92Zw0rhLrnkkqR9yVlVZUK7k8IyWLCOZqksV7DEfZAbS6DyEbIqxRsI38Gw8GtE4kcTEvODaUwLNEfyKDeB28j5+qMiCHWDYI7l2p7f+d80EP4rTvt2ZXIH0yDorJ66pFh1PaaNWzVN3upBZyUUSfa7F+9FUUHIBJbwy+wyCY1p5hm3g8WDWUZQOtZs4X+vY0EmYAg7wotgcf1cR2YnDdvY9HiwsUepMp5dd1UqYhAErfxB5nGjprWMlfx+8lnSKN1Hmj1B6HN4TREhiErUODe16p2QWqorsihe1Lh2BreBiWzxcXOp/I4ZgNXljFwWEoZl/Yuu9hpMoaJR44GwiBC0+uSpcgimYqyJ7rIMWRyqcAgeC0YrCKowsZ1P8IpbjQ/SAk87F7EXyS8Kq0kAV0CM+d0yBCEuuOCC0rnnnlt+9G76JmXp6quvLvVpLeUjwXDRtyiV+oRgaezYseUjvUWf1lFaa621Sueff375SOsYt/fdd1+pTwssHwn6o08TLz333HOl1157rXxkevoWqdLf/va39NpG6Vvcy3+VSn3KVrq/q666aun0008vH22ORx99tNQnSMuPSqUXXnihtOSSS5auuOKK8pHWqKh/IkL1dkwDDUXkKHeaBp1lwoQJKWJXDxpjO0yBkQBLho+rOimd6c2P6HcwDeOpuv6adVKbOC2IZ19jWlijsGj65Ey65sau9yly7QVGmNztpjKbcn9gMPyYuNVVPtUIqNhLpraTeDA9fID8UdXmHbNMbSofWNA/mhvU1rPz1WmD1WxVk9zEc845J41rbh6J1a34fyFww3+c4x7LeWwmL7EeFUHIJ6CcZiDUHLL7rbRB51h//fX7vRe0QTuyha92cGgjebflHD5WQtDvoH9ocbUQgNKOqrMYmkEcgsK17bbbDipr+sM+yQI4OfJupefIMyxCJVhSC2e9XCJ5WFINSHKRIGFw0r0XW0DNCDArbPXp+vdiQnCngyVSMDS10ACgkHO9x2Eam/PV0V0pMXL6pNg0k7xMADqf/2Ea0xC525o5RzWi13lrMOemmPmcbWnDZYWsXiVdBBMuz7+S96NGkJnRj+wMCpBH7eGaK7Vzw2sRjVMtoWY2qA9/lAnLl+U6aiRq8sHioewuNm4aGPmrtSku5IEu9c02rCD8VEuRKca5LleNbjUhdU9OKGuUMNWWf8yYMSmvEITgKaeckha4IlQ0QqFz2kaegQ/OUoOpWvMQ/maP5xI5KI4bPGnSpOTPcr1p4m6LGk35V7UrJ22didyqidLNFNUITRgt5RTnu0Z8SH77cb5m/VsjDRUaFltjD7RAQkwe3/XXX5/6PNoDvdHaXvfT+eTJujdMa01DnLMRq5LQ1YVJp3YBXQJPArVcUIndzkcm+Tx5oKcVKhqhQmjbdFaTZ+nrIebLgFYYQrC95ImsJq9osTyu733ve6mkyM2vxUrdi0KwHXDIKxXdbrvt0kTjTyJYTRbj2cSUqG4xCaZh4VW+RuiMGzcuadGElwRoW3WAlihgYlEZDGNZA1bam4XJeNbyX29IidWNutZoke6bJiSCNyrfyCpKm/vssyhFLSIEURGEtLx8FYASm7xRq6qSZjvKBo1DsBmI5513XjLlZM07xlWRL0A5zGWDVRleMD1MXn30OOV1U/K3ScmZLv3L30rHaCXBNCwQNk2nDOktQOhpXmE8EkbgU+VbbUSI+R+LjXI4gkrdsnvhHDTK/lL1amENjRo1KpX3eV9uOufVLdsiZz6wpriTilApsdPyycnyMLScIfk6/CkuEr+UwWRicnRGuk374ORV4uim6+whgu+aG4zSDKo1cNqjHQVFQqUS9BpW+iIldjRlE8b2EiaMicOscy7PGbsmEKGYT/Bgqh+PH5VmRXDJSjDX+fJkKTA9c1eD1w6Ghdxui8YpjZKfz71wzF7T7oN+goNBztBCaYXmg89mnriHhKFg7p577pleU51W0yyVb6S1kwGYo/yIHU+15RugnSiiptrWailBcQxCg8XiY+AYSHIF3YNqDIyyWzeog1pt+9+aNNwKxrSFJHcl+B1NF6aHcKNBm/fcCCC0fvzjH6dSOzjOzCWUGsE5LUqizBZt57HQGb+NKlJeL0CicUbu/6UFmh8QfHG+onOiIghrTyZaox5QXavW8WeddVbqYi0ZshEfQdA4giV8Mq63QZN3Va6Ha69lOV9tMD1MMcJQsIUWyMdtEuWRTvtb2ILCseDd8MEJ1PER5q4weXq0N1hQZI00ohFSnKTZOZftN1deeeWUA0hw0d6qczsHglYvQ4KV5J7KAWWuKzggJC1sfI61CkOzVExj7XGovXnFgnY3JqSoDKFoIJHIhKXIW5jG7YO5y+fHHM4dw1R+wtCAcV9yCEIDStPWXqSoaczc5dZxDeW8WmSMbT5vCw0ByMpxDSOFZhrmNx81RYcmqDRR0K46yp6bzY1o06wa7jZuHNaOQIwkavdHsMN5GlGovEYkW3Nd55RVQTYJlOSNi3WkaTSI0x8VQUhtpb7mKieJywwWheOoFLZmapio/FnhX2kfrqXFxk222roXVjqrp4WoWhAizy9sZGWe0SgqCI1b1011jg49upLQJviUaDQ0Qv5DGkqjKSAjAddMbl7eCt/fFg1FFNpe8cuZ+47Rvgab/xZxGRAiz4KtgiM0dUKR/GhUaBnr7plONSwhm0oJ6Ai6MLt9DjKriBBERRA6WS4E4QvTSnbfffckwfUgs4paJSJ9pr1YjTmlrcZusqCUGy1VoJ4Q1C6d9lhvQ/4ZnaKC0KIt+klD4MsmGCXdsmRMYKaWxZ120kj0c6TAwnPtmcGsEHNdQImv1Thz3CZJ8ghFgB0fCIu0a+51ijHk/pEvTGsxB1aQfoKD4X7JcSaI/RCktHz/z2z3mx/TPCnSQLqSUK2G2KqgNhOEoAFDegedxY3VWp4WaNDQDk1iN37ttddO0bEcg5Xp56b3okZDwBdJqHZtDj300HQdmXWGt8nEp7rxxhuna+wamqjh3pkGa+Tss89OfQP7c7sQYLaZnTBhwqBjj9Dky9tjjz3KR6bBZ0gINiJbLPyizHyOPlc+NwhYe5cQrFx4si2KuIsqgpCPiiAk7YOhhclx0EEHpZVXigFhkK/Ocq+KJovOSBQVhPfff39y6UipyAWhHyYUIZg/JgRDEE6DoNG8gJDhjnEfCB0Cx/1gHiussN+LwN5gW0W4D7ZM5ZKgrZEttDfCb9111y2/anDMDXmzXB2sBOeBe8ccbpd7qN+mC8HQ4WZbZWnjgw0wA1UgQL5nkbypbqWoIGQKs2QsKPUEnURqppTyrOoCgpEO9wwvGXcE9xchSOhYPOQUsk74+NQby//LI8n9ke9nTAtnEjuXsUuDI8DkdjbimvA5BL3cq1o3EZyTH9O5BjPXB6LiIzR4+FKiFnPoyROq+bAG01KYefrpGVzMgV6jqI/QdeHj6u865tqhhaTaJz7SIVBobOrdaYQi6iqcmMB5lJgwdN0aCUzIMGHJ5MnYzidHkSDU/YeAa2SDfffK/SSQ6yEoI47BfcQv3CoVvVKiIh9BMPSYtAJQjaj5JrJBm5sIQXNYbKRb0EiCadCmmKzV/uhaaIQiwQTmYNAi7QtTCwFI4cozH4pi4RSZpiAUoTLzmBQiMkF3Y2XkaO7ViZwvBoNpxq3CF5bvkxu8m8ECSLQvJi9hNhjO09+5aJiDpd80ivdox/kqgtAE60/9DLoHmqMdBfPofq+RBzWK5oX1h+RcKSBRWdI8kqAFVIq4z9xbgUEVVO2A+e18rbhRqqkESyQ8Mrdm9K69olWXXXZZcrq3K6LUTVgBOYaZAvwwvYT7ZTjqJiLdRR5lu0womIQqTDQQyX1XjWg3wVRcP0ESWjWTdCC4b/j21C83ki843PRc1FgfOrWJGpqaRL309WhLvpOEYYLComXA9cp39P0IpnHjxqXgkdQhC1q7MJEFBeXMKiPjvA9B2BgCSyrL7CK39dZbp6BHf9fOgmacuo/6E1RH/ylbzGuLkFzPongfvTylnhXaZZMgxO9+97vSlClTyo9mXPouemnMmDHlR73J9ddfX3ryySfLj3qPDTbYoHTppZeWH7WfP/3pT+W/gmaYPHly2pO4zxIpHxmYPm1wuv23+4Rn6eSTTy7dfPPN5SPFeP3110vHHHNMqc+iLR9pjYrtqKDZz4xOrjX1MmpoezUHjpZBCywaBRyIdmgiIxG5hgKqqlAGg6Xip9Y9xfer2kSaTjuQBdCOXewqn1IS60YbbVR+NGPTJ+DLf/UeTAvmnSTsXiS/d526h0pHVZ5IBQmag69Pik29xOZa3L/+7iH/YrvuL5/5YNHuRqgIQierld5B9yGHy/4POqgEzUPjtJD0utXQCUSNJfMXKfmkJepvqj64HdBORY2lRBWhIvl0gdWPLOhurKS9rBF2Gv3rdtxxxxQoCRpDM1T9/yBizCqRnSGRuVG4O5jV/lfQJd8zhobeCt6bK8/CpqGsc9uUK/+czVIRhJpX1tsxLeg++EGLmgIjFWYZXxfNJGgMvUj32Wef1HRBwwXdq/nlFGE0ioVbKZx2c6K78mHtR6yirRXcwwMPPDA1fGWye0xbFUFuhYog7JRPZqghIHpZSBhAOqvUbr0aNIamo3Zpy/flCAZn1VVXTUEJ+Z2ao+qHKWCnjK5R5L56/fHHH5+a5TJpL7300pa7XUkfcx7CVK9DTUskemvg2goVQShnS7PKGR3aUqeqEroB381g7MXOM1Au5adTDRH4wW1aHhp14wiOHHbYYcns3GyzzZJGt9tuu5Wf7R8J/7kv1vW2AGmmKo9Q2z/B2SI7MW677bYpA0ABhUR5PT1brXppKaHaxuP2NFCvKUm1G3ChCUGqu4tttegWh7hLzJeh28bo0aMLCWqmnQFphR2sZddA8LFIPJem0i1Cwf3jS1ICp72+ov1GCvwbhTatpZPdGHfYYYfUqst9aQT30H3TmaUXO4M3gsasNnGz+VUj+73YvEl1EI0th29QkrXjGq4WxThmImurplqoVSqCkBMUjYTGpR+wx725Tsnd4m8xofkKTCgrA8dsN0C7sZsah67yLmZGqxDuzAFVJUWa6BIGBqoVuYW1sCO4f+6ZnncEvcnWqKBqBsLWAk47bPS7ey0/ui0rbHw+lNi4iFk6nPfJvVFe57pZnAar+PF6455sqH5trvH7Ls4zWKneYDiXBc77ON9A18g9JLfyvdurqQhCTRR9qM033zw9MRD6xdmtnvbVy2ZoO7nhhhuSb0VT0CLpB26XRct1NwBahdZlddb9d6DBMxzQUn2/fMK0C+cyGUxmE6eZhdLEHjt2bAocXHTRRenxUCFQYXEvovG0g/w7N3pPvL7ea5s9z2A0er4TTjgh22mnnVLT31oqglA3DgOjkYoFNrn9T6XbjKQ28kWworteBCHTfbjRRp1Zceqpp5aPBINBixaVdB+HUhDKk2NecqsErSPSbVOqeoKwEiwRgm62bKtdEn0k0K5rRf0XedOuvyhFzZKRxnC5gAjddvpKRyrcLP0tYBVBKJIjxyfobkxG+VySXIMgaA8VQThx4sTk9wu6GytaaOJB0F4qgpB/MCZY9yOIoJder+YRBsFwUBGE+U5TQXcjUszp2642RkEQVAlCnZ0lmQbdD8d5J/LrgmCkUhGE0mBii8PuR0K1fMQ777yzfCQIgqJUBKF9HKLHXffDR7jyyiun8rAgCNpDRRAqh2mkvC4YXlQYLLDAAoXqjDvNI488kjqLSB6v3f5B/zkarXbtZ555ZiqJzBGs83rJ+qqWpHPVqxdXskUj9hqvrW7KKTfyV7/6VfbUU0+lx+rhr7322tizu538+/Xsgcl3ZLfcPjl7/h+1AdZ/Zk8+cHd26y23ZlNefLN8rPupCEK7/48aNar8qLtRYqZ2V+MHg7xec0e90mi5XiPvrle2vpRHqFyvW/MI3RvBHGVoPqOOIyeddFJ6jpDSIeTuu+9OtdKEWP4c3DO1oEo4NZaQOL7VVlulbjHVaJyw8847p6Ry29Dq2E2w6nnn+nisPpcf1XFjQGldUJzSG3/KTt5l62yHQ8/KLr/0/Ozc82/Kpi1lr2U3nblftv7mh2YTJ03IzvjBT7Nn/6d9uxB2ksro0PXYz4wArUFghzCkFdgukBZSjW0HTaq77ror1Yhus802002o4SDv1vPiiy9m5557birkb4a86YKuvN0Ibc2iY8tHG9Gvvfba2fnnn1/Z8Ee7pEUWWST1s9MYY/bZZ0/H4bv5Ebjzv5p2vvnmm6m1e3UVjPO7joSsWmlNEO65557UFYXAozVrEEDztDeJ10QpaHt4+3dXZHuNvSn7+jZHZ6ePPTfbc/SXs0q3gb/9Ljv8mB9mry6xTXb6qWOzM/deLZt5phljAap8Su11Gm3VbwAP5wprUjENjzvuuKR5WPlrPzvtwt64JoeJOGXKlJQ0Plww+7gfTHRmo32XmX7N9k9znm4ujTMupPjoHKxLEY1tnXXWyT70oQ8lAaXo/dhjj02bAGnw4Uc7MJFwz/OB5t/PPdZW373TUDXHe3hdXvKmSafedhZGDRvsuUvTZDK799XCNijGez+3ZLbNEh/Jxm64Yrb3GT/Pnnn/bNnM5eeymT+TbTx6iey5szfNVtmtb7F+dabsY++fMZqyVKSZgTh+/Pjs3nvvTY8NMgNZtw0weS644IJUrE/oEEbD1ebKJDBpDHq9EWkN8iCryTUvn9skMnnsVzFczDzzzGnC67HnujLfaE3PPfdc+RVZaoF+xBFHZEceeWR24oknVp7THIF5R7gTMvbbKNJ5ppPkC+Tjjz+exovtHzTQdM90hbYYaR/Gd6e23f3Tl44PL79n1ePKQkEwuo/VWBBqX2eRoZGqvvFjXHRyW9CRyEyfWir70aSrs3NPWD27+XvrZd9aa7fsgb+U78NMn8l2PPNn2c/OOTL74J1jslHfWiW78LcvT32uy6kIQiuqNtfVA44JkvcSM+j4YAhAg8tA9DMc0Kz4iXbZZZdKR4ntt9++/OxUBH4I9S222CK1nNpkk02SZjJcmJgmKlPN3/rtobpXm2tP2LnGrnWuGfntXlicCAtClE+3G/FZjQvXmw/Qzmd5/z7aOwFpwR0zZky6L3x4NHcLWS7EqrVkmQzSuqp7yDl/9euMTX7Tz3/+80nzJGSZzZp/EsIeB+3hrZefyf4664LZ1vuclE08acPs9Qd/kd319NSgyL/ffDF79vWPZqO33T+beOmx2afe/m328zufTc91OxVBaNAwWfIJZgXfeOONkz8HBpjNVziw+ecMTlrZcEB7NXF8Duaxz13b7NRrlKHZ30P7JD3d9LcbLmgnCy+8cHLi22/EtWQim7w5Gt3y/9EGaYb55Pdd+Thnm2229Hieeeap21yyGyCkCHHChxZsIdK2TbNVARK+UdFk94JQZzrri0hbNub8L61RwITA19KdxljduozWaUHxGteQue28Oh977uWXX07v7/+9h+dzH2VQjL8/Pzk7Zved+xaxo7JDLr4zW2X7vbNVvjp1QfrXG89mFx+/a3ZA3wK335HnZJ9d7rvZ3qvNn57rdlpy9NEIh8ssBs3KgNejrb+26TQomqOW792wdSMNxnWzgBDghIH9FmiAvYQgBb/f1772tfRYKaDvS8CttdZaKfDBf0g42k7B33x8gkaEHc3eddINyeLLvF5llVXSuXIsBBYGKTJSZeRU0j5plvD+UoxYBbRRLeYIx6A4sy+0frbT+iv0LeBzZ2vsfWE27sTds3k+NLW11fvm+Ea27aYbZV/rW9wXHr1fdtGFP81GzdMdW3kMSt8K3jR9K3Fp7bXXLr366qvlI0PLww8/XOrTBEt9q3z5yPTcfvvtpbFjx5b6zK3ykeHl8ssvL62++uoDfuah5Oijjy7tvPPO5Uedp2/hLP9VSvfkrbfeKj+aSvV96jOvS++88075Uf94zT//+c/yo4FxzqL0aeqlLbfc8l3fZSg46KCDSuPHjy8/ClqlzzosXXXVVeVH76YljXC4sfLXmku1LLPMMkkTyR3wwfBCI85xT2jr1VTfJ9o+M3kw8qBZI+RBnCCoR4yOIAhGPCEIgyAY8YQgDIJgxBOCMAiCEU8IwiAIRjwhCIMgGPGEIAyCYMQTgjAIghFPy4Kw0aTXYCquVXVScTDjEfevd2lJEKoz1kRAm3UdUxS4x0//P7qqqCnOu/Z0A7rExELWHK7XcNTYGzO1lThB82j00d/8e486u/LfDaMBpu7POqe4QcPZgGFGQPnYY489ls0555ypUaiuLMONrj0aP+QNDbpFQHcjNEEWkK7gGjxoBDGU6JwEG/s3S67F9tL99Z1a+T6a9e66666p3WAtLQlC2qC2SjqKhLnQGK4TQWjx6IZr5v6Z2HkPwGBwTJVvfOMb2eKLL14+MjRoRaZpbysKR97AV8emXsCCZLyyaJpFXbr+l/W6UbUkCIMgmDHQnkxD380226x8ZMbHpl02mmvnAh5R4yDoYfRrtJFZLyAeoXGxPpPtdseFIAyCHkaHcB26ewFbPfBrM23b3R0/BGEQ9DAyO2iFveAjtImZvWjmmGOO8pH2EYIwCHoYG+VPmDAh7eEzI2N/mq9//etpH6VOEIIwCHoYwsMe0s3mjMp5/fWvf522WYXsAsdqcSzfO1w2id0laaDtjME+8MAD2WGHHdZSpLhRZjq8j/LfQRD0GNJNCCW7Hja6i6PX0yLtpChFLt8x8OMf/3jadL+aJ554Irv++uuzd955J+0fbhMuG2994hOfmG6v8VaZPHly2hTM9r2d2nIhNMIg6GFoaEcffXTa7rRRpKV861vfSlvOynul9S244ILv2no2h3Ccb775Ur7ijTfemLTCL37xi23bPvWRRx5Jgpi+1sntg0MQBkEPM+uss6b9sJs1Kwk2ZvHTTz+dtkKlUVbvHf7SSy+lPaWZz7ZjJSTXXHPNJERphxLPi2JLXntT83Pa2rWThCAMgh5mrrnmSuWws88+e/lIY6hmIQjXX3/9tEd17W6QfI5+mMZTpkxJm/TTHCVu77bbbgPuMNkoNMFZZpklmcSdJgRhEPQwfHxnn312MpGb4aMf/Wj6nyuvvDJpf7VlaZ4XhFliiSWS75GgpTXSQNvRzEOzkhtuuCE79NBDk6ndaUIQBkEPowLjt7/9bfb888+XjwwOIUS4ydlbaKGFkmCrFzEWHLnsssuSVshEvvvuu9sW2T3nnHNS8jSNcCgIQRgEPczHPvax7IADDkhdcxqFFikdhsk799xzZ6uuumrdJGZC9pvf/GbqYNQuTRCi1oQsk1gwZigIQRgEPQzhRGA1E8WV+vLtb387mcZajl133XV1NT3Cb5lllkmmq/fxP0zmokyaNClbY401sg022KB8pPOEIAyCHoZ2pQPNbbfdVj4yOEzdZ599NuUMbrrppik9pjZ/j2C84oorsnvuuSf7yU9+khoi8BMW7Qhz//33J78gwdrO7jKDEYIwCHoY0V5aW6P1uQScPpV8goQR/yL/X61QktNH+9MnMU+tefTRR8vPtg5BuNJKK2XLLrts+cjQEIIwCHoYmhwfnoToRiDgFl544ZQ7qKJDDt9Xv/rV8rPTIDAFVESTmcQE12KLLVZ+tjUIUmk3kqc7VUHSHyEIg6DHufzyy5P5Ohh8iSo55A9qaS9BWnoM07iWe++9N7vrrrtS09c//vGPKbhRnXDdLLrk7LvvvilAMxxbWYQgDIIeh1n7yiuvlB/1j0oOwREleVJhlOVpeFAvdUalh9ZeBNgdd9yRPfXUU4W0uMcffzxpmNtuu235yNASrfqDoMeh5UmJWXLJJctH+odGRmgSC6pFdK/50pe+VH52KrRAwRTCi6DUMXr06NFpT55WENHWuEFZ3jzzzFM+OrSERhgEPY5kagGQwZKdPc8naGdKqTPPPPNM9uEPf7j87DT0NtQyX2suJvT222/fshBkjv/whz9M3adrO9sMJSEIg6DH4cPjJxxMEAqUEHJjx45Npq8fgrEWGiBNUUrOySefnNJzWm38Spg+9NBD2ZZbbjmsezdHP8Ig6HGYuUrVVIEM1MqKicovuPLKK6dGC8xf5mptECRv0irxmsao84z0nFbaZGndZXtUKTNDHSmuJjTCIOhxCCnVH9pj1UPQQ7CDb1DbLR2mRZnlEdaaq4Qqfx4t8Oabb85+85vfpFSb2u40jaCB64EHHpiEtPcaTkIQBkGP84c//CE77rjjUlurejBrr7322uziiy9OGuGPfvSj5FcUXKmnpdH8tOdaYIEFkmAUiGkFpjXtU97icBOCMAh6HI1ZVX+I9tbDcUJtk002SfW9AiGLLrpo3fpkr6VBSsnRkFVC9VJLLVV+tnEkT88///zZIYccUj4yvIQgDIIehw9PJxcCsR5SZgRU+AJphDRBvj8R3VqYwCLEaoztT6Ki5LOf/Wz52cZggu+xxx7Zc889NyzJ0/UIQRgEPQ7T9ayzzkomcj34DlWKaHYgjWX8+PGpz2A9s5g/kAATOfaaCy+8cNBodC18kDZjWm+99cpHhp8QhEEwApCi0t8GTksvvXSq6LBhEzNXAEQSdb3O0DZnIgwFYE477bTsoIMOairaq3xPBYvcwWa3D+gkUVkSBD2OVJdrrrkmBSXq7UQ3lOy///4pLUfUuZsIjTAIehw70tHkGqk3rkVE+bXXXkvaJAHmx9+ONZtE7f/y5OluIzTCIOhxBD0kLK+wwgrZfvvtVz5aHyk2gie///3vUy0xU1bTVWKiOnjCHFYJopU+LVMEWbuu/srk/O8tt9ySfINM8W4jBGEQjAB0lCGs6gUo+Ox0kJHXp6SOkBMZ/sIXvpAiwvY9UW6XJ01LofE/0mvUI+d1yYIu3kMj2OWXX/5dFSlM82OOOSaZxFJ5uo0QhEEwAhAAoY1VN1ll3k6cODG7+uqrU+RX7uByyy2X+g/qPt1oEIQIcS5C1H7IOlrnWqjEa1rjjjvumH4fccQRTQVXhooQhEEwAmAS8xUeeeSR6fGECRNSBQlNb8MNN8xWXHHFtm2dyR9pT+JLLrkkBWrWWWedJIB1yR7OxgoDEcGSIBgB5AKID3CnnXZKqS/f/e53U1kdra2d+wcTrmuvvXbal9hWoLvttlt2wgkn9Fvi1w2EIAyCEYA8wU9+8pNJ6CmP46vbeuutO1rZwRTP9zTRcHWzzTZLDRu6kRCEQTACEAw5++yzkyCUzNxsWVwr8Btqv6+q5fjjj09pM0x01SvdRvgIg6DHsf+waLF+hFpfFUFkWMsuP0rt5AaKHsspJEpom7RMkWHpMh5r9Jpv/O7YXnvtle28887Dtj9JPUIQBkEPwxQVINHuinASGGm29x/hZ79hQtQeJQSfc3z6059OqTXSZNQeC8YQJ3//+99TE4crr7wy+/KXv5yixbPOOmtq5sBMlpRNM9xzzz2ztdZaq/wuw0sIwiDoUR5++OFs8803T/XA9ja2Gftqq61WfjYb1D/ItJ00aVL2i1/8Iv0tcVoy9EILLZQSpwVYqlNh/vKXvyTNkMC1MbyIMd+grT41WtCxxnkIRLmIIsvMdd2wh5sQhEHQgxBC2223Xcrt22GHHVITBZqhxGppM8xSbfjrod+g9BoRZZre6quvnjRKGuBA/OAHP0jaHq3vnHPOyX72s5+lgEkO4afETnK1vEYao2oXwpY2OZyEIAyCHuSMM87IrrvuuiT4tNcSveWn03maqctvV2+HOu24pLqoHNlqq62y73znOw3n/tkTmSnOVP7KV75SEZyavdZCYBKUAjeE4bHHHlvxIw4HETUOgh6DkJHMTCNkdu6zzz6p2oNw05NQU9R6QvDcc89NOX8Sn/3/uuuu21QCNEH25z//ObXvYgbrVSinsB4Es6CJLQKYy3Ia+SGHDRphEAS9Q592Vdpwww1LfSZu+UipdNZZZ7H8SkcddVT5yDTeeuut0r777ltaYoklSrfeemv5aPP431lmmaW0/PLLl/pM49Ibb7xRfmZg/vWvf5WOP/740iKLLFK67LLLykeHljCNg6CH0C1GriBt0O8c2iCNb/To0dncc89dPjrVH0gLfOyxx1LgQqOFVnnhhReySy+9NO15bKtPHWyk2Igy81lCcIWWKJKssYPP4rdjgjICO6LJ9k8ZSkIQBkEPIQChfE6wQ2rLQAheEIJPPPFE8u/110JrMIgQwQ+RYQKVH1L0mLDjL/STB0M0Y1CLLMWGSUxIil6LSAvIyEskkPs01FSeN1SEIAyCHkJ+nmDIySefXD7SPwIpfHSCFoNFhOtBmEnWlgbz0ksvJe1O0rYGCypX5A4OtN+x/yf4tPG67777UkSZ71Kkm6+RUB+q1JoQhEHQI9ikST2vwIOfgRDdFUQ577zzssUWW6x8tDGY0wSgpgpMXZqc/EQmbpEWW2+88UZK2GYi22DeniYCLtqCdZoQhEHQI/DJ7b777ikVhZ+uP2hvWmNJa1Hq1gyiz2PGjKkIXV1mOtFaS3fsM888M5s8eXK28cYbJ5+nuuVOEekzQdAjEHBK3wbz9ckh/MhHPpKESzNIkt5+++1TcrbuNQRUp/oL8hmeeOKJyXynfW666aapQqVThCAMgh6Bz43WNFCVhsCIRGua40D+u2pEfAUvBFQIpqOOOir5/4YCLf9Fogl3wvDuu+8uP9NeQhAGQY9AYOn2MtNMM5WPTI/N2wVGCJhGcM5ddtklVZwoudN+f6gRfT7llFNSgjct9uabby4/0z5CEAZBj5BreNW7zVUjVcWeInIJGwlqiD7L6ZMLSIAO957IKmJ23XXXFOThO2wnIQiDoEeQekIIyg+sR94RplFtkBn86KOPZueff37qbt0N0Ai32GKLJKDlLLaLEIRB0CMIgBB0EpXrIVePVtdIzqCd7S6//PLs1FNPzeaYY47y0e6Af1PnnAMOOCCl8rSDEIRB0CPIu0O96CpN8ZFHHkldYQbyIUKSsz2IpdYsvPDC5aPdxeGHH5698sorqaVYOwhBGAQ9AvOVMJSUXIuIsvSaRvx8SvRogVtuuWX5SPchgKKKRgDHtgFFCUEYBD0CTU+Jm7rf2joJ9b02cSdABkJ5m6gsH1yj6TWSrG+77bZUKtfuLTt95v6CPyLYmkTYHKooIQiDoIdYdtllU51urVbIl0ZQDpYAre5Ye33msb6GIODGjRuXvf322+lxNfobEkQqTWhn7ewpSAhqHvHggw+Wj7wbkW/mO8H/zDPPlI+2RgjCIOgh1OXSkgQ6qmmkkpY2Jy1FV2qJywQqtNe68847kyDUGEEqjQi06LQ2+9JrvKdEbvukaJbw9NNPp//1+ssuuywd9zNx4sR0Pp9nypQp2Y033pgqR5jujjmvBGqfnyDWnkuSOEGuPloNsiYPHjP1CWytx2666ab0fq0SgjAIeggJ1XaqI2DU6+bQBAkaUeX+EFWmhS266KLpPHmFCkGklRYTlT+OhqjeWJJ1rmFqu+V5u9fR4LT7F8ywoZNqlgMPPDB1xPGcvwlBex0zqX1WAo6JrQkE4Wl/FYLZe+V9Dm0Far8T2inh6zXej6brHEUIQRgEPYY8wXnnnTc7/fTTy0eytAkT+kutAcFGo9RUVSeYPDWF5keAvvXWW0mwEYo0OJrYIossknals7Od12vCIL3F34QmrY2wlMytOaxWXQIxTGl5j/ICN9poo2Taeo1z8k3acGqBBRZIj2mifnve9qBa/BOkzHCpQAQ3YVvEPA5BGAQ9Bg1JbfAdd9yRNCgwMW2/Wa0lVkPYCJQQNBq6SrPRZktdMnOWoGOG8tnR/PJOMIQj4UrwqUShdfrbZyAEf/7zn6dzM519BlqmXe4IQ69zLs/7Pz4/wvLll19Oe5rQTp3Tb80kCGGaKgEqQk6oEtIEJo20SIL1TIdLyAmCoKeg1REgEqJXXHHFJNzkEdKc9A4kUKqhcTFP7X9s8yWCj1AiHLX00vZf44NcW1x88cVThNqGTYSavYwJKIEW7yW5m7ZIoDm3tl/+9v6zzTZb6mCjcYPX+z+9DL0Xwaq/oWoWmqTgj5QgkWwCz7ntfEeLtMkU05mAZT47v8/dCtGPMAh6FIJQfa4Ea5qZneUOOeSQFLwg0KohUERgJVIzNYcDAQ8aKCFKA+TrzPdX0ZtQ8MRx3a/taVIdAbflAEHN/9gKIQiDoIfhy7M/MR+h2mFNCzbffPNszTXXLL9iKgIUEpRt0j7//POXjw49/IA0Tr6/2jzGPIpdr9+iRgw0w1YN3PARBkEPw+zUUJUfTpR1rrnmqtvGKteHirTabwf8mMzsesncBGA9IQimfhGdLgRhEPQ4/HhqcglFCdNXXXVV8sdVU50G0yiEK3NbEKM/pLnkaTmdxOcu0so/BGEQjACYjfL2Dj744BStZQJXa1B5niDTtFGk1Ohazb9Yi3P5UfUhB7CTHjhClguAwG+VEIRBMEJg9srPkw4jebm6+kSAgkbVTAMDwu0DH/hASom566670uZRAhqE4957752Sp0WI5Qza40SQJk+HUR1y0UUXJY2RNsdc99g5pM+IYEv9aURDJZBFpou0C4v0mSAYYUgzETyxOZKcPpoUn5wN2mmEK6ywQvmVAyOHT66iemOCyEbttD+Czn7J3oNPT9WHAIwqEoJNGo9+h9JzCDs+QdFqQpMPU/cbTSJUkkiLkbA9EKpLnGe99dZruYFsaIRBMAKxA508QFUgzEpodkqLyx8PhlQW2hihp28hYSoPUL7f/vvvn3yHErgJQeku8hcJQWky/lcVS16RIndRCozjBDIBar9lQnswVJgQwpLAWyUEYRCMQFR+2P+YOSylhkBbZpllkpbWX7eXWvIAhdQVwpBZ/fzzz6coNYEn4VkeoGYLZ599dnoN7U6SNIFHcyR8+ScFXnwGbcLkMdJMCcPBGsMyzzWEIFAH2r1vMMI0DoIRCsGx3HLLJf8dHx0tkZnrRzXKYBCmErOXXnrppNExhWlmTFzVKHIVCTZ1zwQsoaZyJc9TZE4zhVWXMI/5+KTPEGq0ST5NJX+i3f2R76mif2J/qTWNEAnVQTDCUROsqoR2p7yNYFTGlld1NAMtUQBlqDjooINSgObCCy8slAMZpnEQjHBocCK2tDL5hkxjWlYrDKUQpA0KxGyzzTaFE8FDIwyCoILoqwoU5jEhM1x1x42w2WabpbQfjSVCEAZB0Fa01dK8QMRXJQq/XbchICNfUVuwRiLLgxGCMAiC6RDBtZG6ihQRX1HebuHWW29NqTYqZQRf2kH4CIMgmA61xyeddFJqdqp1V7foSypipOvstNNObROCCEEYBEFdpLPQBlWPED4Sn4cTWwlo7a9J7I477lg+2h5CEAZB0C/y+ESURZK33377ATvNdBKle1J8Nt1001S10m5CEAZBMCD2G7nkkktSz78NNtig8NaZzWAnOw1jTznllOyAAw5IHbc7QQRLgiBoCE0WRGtt6rTEEkukTjaqRjqBkjtdcuQ1aqTAT0k77RQhCIMgaAo5hjrEaJmldpjPTgOForl80IJL1xl7rGjfZd8SGzXV61jdTkIQBkHQEnoQjh8/PglEVSlLLbVUqjGmJTZTYaJRg47ZkydPTp1kpOqstNJKqa2WXeuGghCEQRAUgiCU23f33XenrjFyD+00ZxtOPxKyaXT5FqL5RvH2SbYpOy2QNkmAjho1KmmZzjGUhCAMgqAt8OvR7qZMmZL2LybgBDs0Wc03f9exRpcarbfUONutjllNCCqXGy5CEAZB0FH0HbR/CWiFhGHtBvPDTQjCIAhGPJFHGATBiCcEYRAEI5ws+/9vDeIbAWNUCgAAAABJRU5ErkJggg==)
TP 1: Køb af biler fra en udenlandsk kontraktproducent (PP)
TP 2: Salg af biler til udenlandske salgsdatterselskaber (SS)
TP 3: Køb af forskning og udvikling i biler fra udviklingsselskab i Danmark (R&D DK)
TP 4: Salg af koncerninterne serviceydelser (IT) til salgsdatterselskabet (SS)
TP 5: Ydelse af koncerninterne lån til koncernselskaber (PP og SS)
Beløbsmæssig angivelse af betalinger for hver kategori af kontrollerede transaktioner
Beskrivelsen af virksomhedens kontrollerede transaktioner skal indeholde en beløbsmæssig angivelse af de samlede interne betalinger for hver kategori af kontrollerede transaktioner, som den skattepligtige er med i (eksempelvis betalinger for produkter, services, betaling for anvendelse af aktiver, købs- og salgssummer for aktiver, renter mv.).
Betalingerne skal specificeres i forhold til hver enkelt af de forbundne parter, der har været med i transaktionerne. Det skal eksempelvis fremgå af beskrivelsen, hvor stor en omsætning af samme vare, der er med hver enkelt forbundet part. Det skal også fremgå af beskrivelsen, hvem der betaler, og hvem der modtager betaling.
Identifikation af de forbundne parter som er involveret i de kontrollerede transaktioner
De forbundne parter, som er involveret i transaktionerne med den skattepligtige, skal identificeres, og skattejurisdiktionen hvor de er hjemmehørende, skal angives.
Eksempel
Dette eksempel viser en beløbsmæssig angivelse af M DK's kontrollerede transaktioner. Eksemplet tager udgangspunkt i beskrivelsen af de aggregerede transaktioner.
Selskab
|
Skattejurisdiktion
|
TP 1
|
TP 2
|
TP 3
|
TP 4
|
TP 5
|
M DK
|
Danmark
|
-90
|
100
|
-55
|
20
|
5
|
R&D
|
Danmark
|
|
|
55
|
|
|
P P
|
Land 1
|
90
|
|
|
|
-5
|
S S
|
Land 2
|
|
-100
|
|
-20
|
|
TP 1: M DK køb af biler fra P P, Land 1.
TP 2: M DK salg af biler til S S, Land 2.
TP 3: M DK køb af forskning og udvikling vedr. biler fra R&D A/S, Danmark.
TP 4: M DK salg af interne serviceydelser, IT support, til S S, Land 2.
TP 5: M DK rente af lån på 100 til P P, Land 1.
Selskab
|
Skattejurisdiktion
|
TP 1
|
TP 2
|
TP 3
|
TP 4
|
TP 5
|
M DK
|
Danmark
|
-90 |
100 |
-55 |
20 |
5 |
R&D
|
Danmark
|
|
|
55 |
|
|
P P
|
Land 1
|
90 |
|
|
|
-5 |
S S
|
Land 2
|
|
-100 |
|
-20 |
|