From: <Saved by Microsoft Internet Explorer 5>
Subject: Green light for trading in forestry managed investment schemes
Date: Thu, 10 May 2007 15:36:15 +1000
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 * SWFObject is (c) 2006 Geoff Stearns and is released under the MIT =
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 * http://www.opensource.org/licenses/mit-license.php=0A=
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 * **SWFObject is the SWF embed script formarly known as FlashObject. =
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deconcept.SWFObject=3Dfunction(_1,id,w,h,_5,c,_7,_8,_9,_a,_b){=0A=
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this.variables=3Dnew Object();=0A=
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_19=3D"<object id=3D\""+this.getAttribute("id")+"\" =
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var _1d=3Dthis.getParams();=0A=
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var _21=3Dnew deconcept.PlayerVersion([6,0,65]);=0A=
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if(this.getAttribute("redirectUrl")!=3D""){document.location.replace(this=
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deconcept.SWFObjectUtil.getPlayerVersion=3Dfunction(_23,_24){=0A=
var _25=3Dnew deconcept.PlayerVersion([0,0,0]);=0A=
if(navigator.plugins&&navigator.mimeTypes.length){=0A=
var x=3Dnavigator.plugins["Shockwave Flash"];=0A=
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deconcept.PlayerVersion(x.description.replace(/([a-z]|[A-Z]|\s)+/,"").rep=
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var axo=3Dnew ActiveXObject("ShockwaveFlash.ShockwaveFlash");=0A=
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deconcept.PlayerVersion=3Dfunction(_29){=0A=
this.major=3DparseInt(_29[0])!=3Dnull?parseInt(_29[0]):0;=0A=
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this.rev=3DparseInt(_29[2])||0;};=0A=
deconcept.PlayerVersion.prototype.versionIsValid=3Dfunction(fv){=0A=
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if(this.minor<fv.minor){return false;}=0A=
if(this.minor>fv.minor){return true;}=0A=
if(this.rev<fv.rev){return false;}return true;};=0A=
deconcept.util=3D{getRequestParameter:function(_2b){=0A=
var q=3Ddocument.location.search||document.location.hash;=0A=
if(q){=0A=
var _2d=3Dq.indexOf(_2b+"=3D");=0A=
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if(q.length>1&&_2d>-1){=0A=
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if(Array.prototype.push=3D=3Dnull){=0A=
Array.prototype.push=3Dfunction(_2f){=0A=
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var FlashObject=3Ddeconcept.SWFObject; // for backwards compatibility=0A=
var SWFObject=3Ddeconcept.SWFObject;=0A=
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                              <H1 class=3Darticletitle>Green light for =
trading in=20
                              forestry managed investment =
schemes<BR></H1><FONT=20
                              class=3Ddefaulttext><I>Kate=20
                              Kachor</I><BR>&nbsp;<BR></FONT><FONT=20
                              class=3Ddefaulttext>Australian forestry =
managed=20
                              investment scheme (MIS) providers have =
welcomed=20
                              changes in this year=92s Federal Budget =
that will=20
                              allow investors to trade their=20
                              interests.<BR><BR></FONT><!--Art =
Type:37***-->
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cellSpacing=3D0=20
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strReferer=3D%2Fview%5Farticles%2Easp%3Fhex%3D0C04C5CE"=20
                                target=3D_blank><IMG height=3D200 =
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                                width=3D250=20
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                              class=3Ddefaulttext>The changes will allow =
investors=20
                              in forestry managed investment schemes =
(forestry=20
                              MIS) to trade their interests once they =
have been=20
                              held by the initial investor for more than =
four=20
                              years. The changes follow last year=92s =
review by=20
                              Treasury and the Department of =
Agriculture,=20
                              Fisheries and Forestry into impediments to =

                              secondary markets for forestry MIS=20
                              interests.<BR><BR></FONT><FONT=20
                              class=3Ddefaulttext>According to Willmott =
Forests=20
                              chief executive officer Marcus Derham, the =
changes=20
                              mark an important initiative for the =
industry and=20
                              is a further endorsement by the Federal =
Government=20
                              of the value that plantation forestry =
brings to=20
                              the economy and rural=20
                              communities.<BR><BR></FONT><FONT=20
                              class=3Ddefaulttext>=93We have a clear and =
supportive=20
                              tax regime for plantation forestry. Now by =

                              creating a new framework where liquidity =
will be a=20
                              feature, we can look forward to continuing =

                              investment confidence in Australia=92s =
plantation=20
                              forestry sector,=94 Derham =
said.<BR><BR></FONT><FONT=20
                              class=3Ddefaulttext>From July 1, 2007, =
initial=20
                              investors in a forestry MIS will be =
allowed to=20
                              trade their interest once they have been =
held for=20
                              a period of at least four years.=20
                              <BR><BR></FONT><FONT =
class=3Ddefaulttext>The=20
                              four-year restriction will apply only to =
the=20
                              initial investors in a scheme. The measure =
will=20
                              apply to interests in a pre-existing =
scheme,=20
                              meaning taxpayers who invested in a =
forestry MIS=20
                              prior to July 1, 2003, will be able to =
trade their=20
                              interests from July 1, =
2007.<BR><BR></FONT><FONT=20
                              class=3Ddefaulttext>The Government =
believes trading=20
                              of forestry MIS interests will introduce =
pricing=20
                              information into the market and increase =
liquidity=20
                              of the interests. <BR><BR></FONT><FONT=20
                              class=3Ddefaulttext>It will also extend =
the amended=20
                              period for forestry MIS investors to allow =
the <A=20
                              =
href=3D"http://www.moneymanagement.com.au/view_company.asp?companyid=3D23=
947">Australian=20
                              Taxation Office</A> (ATO) to enforce the =
holding=20
                              period rules, introduce a market value =
pricing=20
                              rule at the time of first sale from an =
initial to=20
                              secondary investor to reduce tax =
arbitrage, treat=20
                              secondary investors (other than those =
holding=20
                              interests as trading stock) on capital =
account for=20
                              acquisition and disposal of their =
interests. For=20
                              these purposes, harvest proceeds will be =
treated=20
                              as a disposal, and allow secondary =
investors a=20
                              deduction for ongoing costs to limit the =
incentive=20
                              to front load fees, and introduce a =
matching=20
                              provision that seeks to recoup on revenue =
account=20
                              these deductions from the sale or harvest=20
                              proceeds.<BR><BR></FONT><FONT=20
                              class=3Ddefaulttext>The Government also =
intends to=20
                              impose administrative requirements on =
promoters,=20
                              which will require them to: notify the ATO =
when=20
                              they first receive income from a forestry =
MIS to=20
                              ensure the ATO is aware of all industry=20
                              participants; document the basis on which =
the=20
                              scheme satisfies the 70 per cent direct =
forestry=20
                              expenditure rule, which requires at least =
70 per=20
                              cent of the investors=92 contributions to =
be spent=20
                              on expenditure directly related to =
developing=20
                              forestry; and notify the ATO should the =
trees not=20
                              be established within 18=20
                              months.<BR><BR></FONT><FONT=20
                              class=3Ddefaulttext><BR><BR></FONT><FONT=20
                              =
class=3Ddefaulttext><I>10&nbsp;May&nbsp;2007</I></FONT><BR><BR><A=20
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                              <FONT class=3Dsubheading>Related articles =
by=20
                              company</FONT><BR>
                              <TABLE cellSpacing=3D1 cellPadding=3D2 =
border=3D0>
                                <TBODY>
                                <TR>
                                <TD class=3Ddefaulttext>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"One of the problems identified =
in a recent Australian National Audit Office report has been addressed =
in the Budget, with the Government providing additional funding to the =
ATO to help it get on top of outstanding superannuation guarantee charge =
payments owed by employers."=20
                                =
href=3D"http://www.superreview.com.au/articles/aa/0c04c5aa.asp"=20
                                target=3D_blank>ATO gains funding for SG =

                                catch-up</A><FONT=20
                                =
class=3Darticledate>&nbsp;&nbsp;&nbsp;(Super=20
                                Review, 10-May-2007)</FONT></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"Australia=92s financial =
services regulators and the Australian Taxation Office will receive =
additional funding as a result of the Federal Budget."=20
                                =
href=3D"http://www.moneymanagement.com.au/Articles/ATO-and-regulators-rec=
eive-funding-boost_0c04c4e4.html">ATO=20
                                and regulators receive funding =
boost</A><FONT=20
                                =
class=3Darticledate>&nbsp;&nbsp;&nbsp;(9-May-2007)</FONT></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"ING has announced a =
breakthrough tax ruling affecting its OneCare life insurance products at =
the same time ING Investment Management said it still has one of the =
largest Australian equities teams in the marketplace despite the loss of =
three members from its small caps section to Credit Suisse."=20
                                =
href=3D"http://www.moneymanagement.com.au/Articles/Tax-ruling-delivers-in=
surance-win-to-ING_0c04c30b.html">Tax=20
                                ruling delivers insurance win to =
ING</A><FONT=20
                                =
class=3Darticledate>&nbsp;&nbsp;&nbsp;(7-May-2007)</FONT></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"Abstract Long"=20
                                =
href=3D"http://www.moneymanagement.com.au/Articles/A-leveraged-leap-of-fa=
ith_0c04bf08.html">A=20
                                leveraged leap of faith</A><FONT=20
                                =
class=3Darticledate>&nbsp;&nbsp;&nbsp;(27-Apr-2007)</FONT></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"Abstract Long"=20
                                =
href=3D"http://www.moneymanagement.com.au/Articles/Inspecie-contributions=
-to-SMSFs_0c04bf21.html">In-specie=20
                                contributions to SMSFs</A><FONT=20
                                =
class=3Darticledate>&nbsp;&nbsp;&nbsp;(27-Apr-2007)</FONT></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"Brisbane-based self-managed =
superannuation funds administrator Super Concepts has warned that a =
boost in ATO compliance staff could see poorly run self-managed funds =
losing their tax concessions because of regulatory breaches."=20
                                =
href=3D"http://www.moneymanagement.com.au/Articles/SMSF-consumers-warned-=
on-heavier-compliance_0c04bb4a.html">SMSF=20
                                consumers warned on heavier =
compliance</A><FONT=20
                                =
class=3Darticledate>&nbsp;&nbsp;&nbsp;(23-Apr-2007)</FONT></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext><A =
class=3Ddefaulttext=20
                                title=3D"More news for Australian =
Taxation Office"=20
                                =
href=3D"http://www.moneymanagement.com.au/view_companynews.asp?companyid=3D=
23947">More=20
                                ...</A></TD></TR></TBODY></TABLE>
                              <HR>

                              <TABLE class=3Ddefaulttext cellSpacing=3D0 =

                              cellPadding=3D0 width=3D"100%" border=3D0>
                                <TBODY>
                                <TR>
                                <TD colSpan=3D2><FONT =
class=3Dsubheading><B>Todays=20
                                other News </B></FONT></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext vAlign=3Dbottom =
colSpan=3D2=20
                                height=3D20>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"The managing director of a =
major funds management organisation has given investment platforms a =
glowing endorsement in the wake of a debate about shelf-space fees =
creating significant conflicts of interest."=20
                                =
href=3D"http://www.moneymanagement.com.au/Articles/Platforms-good-for-inv=
estors_0c04c59c.html">Platforms=20
                                good for investors</A> <NOBR><FONT=20
                                =
class=3Darticledate>(10-May-2007)</FONT></NOBR></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext vAlign=3Dbottom =
colSpan=3D2=20
                                height=3D20>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"The National Australia Bank=92s =
wealth management division has made a solid contribution to the =
group=92s 22.8 per cent increase in cash earnings to $2.2 billion for =
the six months to March this year."=20
                                =
href=3D"http://www.moneymanagement.com.au/Articles/Wealth-management-help=
s-drive-nab-result_0c04c5be.html">Wealth=20
                                management helps drive nab result</A>=20
                                <NOBR><FONT=20
                                =
class=3Darticledate>(10-May-2007)</FONT></NOBR></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext vAlign=3Dbottom =
colSpan=3D2=20
                                height=3D20>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"St George Bank has recruited =
Commonwealth Bank of Australia group executive, retail banking services, =
Michael Cameron as its new chief financial officer and group executive, =
finance, risk and strategy."=20
                                =
href=3D"http://www.moneymanagement.com.au/Articles/St-George-makes-strate=
gic-appointment_0c04c5c2.html">St=20
                                George makes strategic appointment</A>=20
                                <NOBR><FONT=20
                                =
class=3Darticledate>(10-May-2007)</FONT></NOBR></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext vAlign=3Dbottom =
colSpan=3D2=20
                                height=3D20>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"Macquarie Investment Lending =
has released the 12th series of its Macquarie Fusion Funds, offering =
investors exposure to the largest selection of underlying Australian, =
global and alternative managed funds assembled since the launch of the =
Fusion series in 2002."=20
                                =
href=3D"http://www.moneymanagement.com.au/Articles/Macquarie-releases-exp=
anded-Fusion-Funds-offer_0c04c5cb.html">Macquarie=20
                                releases expanded Fusion Funds offer</A> =

                                <NOBR><FONT=20
                                =
class=3Darticledate>(10-May-2007)</FONT></NOBR></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext vAlign=3Dbottom =
colSpan=3D2=20
                                height=3D20>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"US stocks closed higher on =
Wednesday, with the Dow ending at a fresh record high after the Federal =
Reserve held a key short-term interest rate steady as expected. In a =
statement, the central bank noted that while economic growth is slowing, =
it still considers inflation the number one risk as it expects moderate =
growth to continue."=20
                                =
href=3D"http://www.moneymanagement.com.au/Articles/Overnight-MarketWatch_=
0c04c5d7.html">Overnight=20
                                MarketWatch</A> <NOBR><FONT=20
                                =
class=3Darticledate>(10-May-2007)</FONT></NOBR></TD></TR></TBODY></TABLE>=

                              <P>
                              <HR>

                              <TABLE class=3Ddefaulttext cellSpacing=3D0 =

                              cellPadding=3D0 width=3D"100%" border=3D0>
                                <TBODY>
                                <TR>
                                <TD colSpan=3D2><FONT =
class=3Dsubheading><B>Related=20
                                articles by topic</B></FONT></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext vAlign=3Dbottom =
colSpan=3D2=20
                                height=3D20>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"Leading actuarial firm Watson =
Wyatt has summed up the impact of the Federal Budget on the =
superannuation industry by saying none of the measures announced will =
=93have any material impact on members=92 future superannuation =
benefits=94."=20
                                =
href=3D"http://www.superreview.com.au/articles/9d/0c04c59d.asp"=20
                                target=3D_blank>No long-term super =
benefit from=20
                                Budget</A> <NOBR><FONT =
class=3Darticledate>(Super=20
                                Review, =
10-May-2007)</FONT></NOBR></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext vAlign=3Dbottom =
colSpan=3D2=20
                                height=3D20>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"One of the problems identified =
in a recent Australian National Audit Office report has been addressed =
in the Budget, with the Government providing additional funding to the =
ATO to help it get on top of outstanding superannuation guarantee charge =
payments owed by employers."=20
                                =
href=3D"http://www.superreview.com.au/articles/aa/0c04c5aa.asp"=20
                                target=3D_blank>ATO gains funding for SG =

                                catch-up</A> <NOBR><FONT=20
                                class=3Darticledate>(Super Review,=20
                                10-May-2007)</FONT></NOBR></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext vAlign=3Dbottom =
colSpan=3D2=20
                                height=3D20>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"Australia=92s financial =
services regulators and the Australian Taxation Office will receive =
additional funding as a result of the Federal Budget."=20
                                =
href=3D"http://www.moneymanagement.com.au/Articles/ATO-and-regulators-rec=
eive-funding-boost_0c04c4e4.html">ATO=20
                                and regulators receive funding boost</A> =

                                <NOBR><FONT=20
                                =
class=3Darticledate>(9-May-2007)</FONT></NOBR></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext vAlign=3Dbottom =
colSpan=3D2=20
                                height=3D20>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"Despite changes to =
superannuation in last year=92s Budget, members of the public are still =
seeking confirmation that the amendments will not be reversed before =
they commit to new strategies."=20
                                =
href=3D"http://www.moneymanagement.com.au/Articles/Consumers-seek-reassur=
ance-over-super-changes_0c048df3.html">Consumers=20
                                seek reassurance over super changes</A>=20
                                <NOBR><FONT=20
                                =
class=3Darticledate>(29-Jan-2007)</FONT></NOBR></TD></TR>
                                <TR>
                                <TD class=3Ddefaulttext vAlign=3Dbottom =
colSpan=3D2=20
                                height=3D20>=95&nbsp;<A =
class=3Dhighlight2=20
                                title=3D"In response to the =
superannuation changes announced in this year=92s Federal Budget, =
Mariner Financial has created a new position of superannuation and =
retirement strategist."=20
                                =
href=3D"http://www.moneymanagement.com.au/Articles/Super-looms-large-on-h=
orizon-Mariner_0c046802.html">Super=20
                                looms large on horizon: Mariner</A> =
<NOBR><FONT=20
                                =
class=3Darticledate>(26-Oct-2006)</FONT></NOBR></TD></TR></TBODY></TABLE>=

                              <P></P></TD>
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var _ucto=3D"15768000";		// set timeout in seconds (6 month default)=0A=
var _uccn=3D"utm_campaign";	// name=0A=
var _ucmd=3D"utm_medium";		// medium (cpc|cpm|link|email|organic)=0A=
var _ucsr=3D"utm_source";		// source=0A=
var _uctr=3D"utm_term";		// term/keyword=0A=
var _ucct=3D"utm_content";	// content=0A=
var _ucid=3D"utm_id";		// id number=0A=
var _ucno=3D"utm_nooverride";	// don't override=0A=
=0A=
//-- Auto/Organic Sources and Keywords=0A=
var _uOsr=3Dnew Array();=0A=
var _uOkw=3Dnew Array();=0A=
_uOsr[0]=3D"google";	_uOkw[0]=3D"q";=0A=
_uOsr[1]=3D"yahoo";	_uOkw[1]=3D"p";=0A=
_uOsr[2]=3D"msn";		_uOkw[2]=3D"q";=0A=
_uOsr[3]=3D"aol";		_uOkw[3]=3D"query";=0A=
_uOsr[4]=3D"aol";		_uOkw[4]=3D"encquery";=0A=
_uOsr[5]=3D"lycos";	_uOkw[5]=3D"query";=0A=
_uOsr[6]=3D"ask";		_uOkw[6]=3D"q";=0A=
_uOsr[7]=3D"altavista";	_uOkw[7]=3D"q";=0A=
_uOsr[8]=3D"search";	_uOkw[8]=3D"q";=0A=
_uOsr[9]=3D"netscape";	_uOkw[9]=3D"s";=0A=
_uOsr[10]=3D"cnn";	_uOkw[10]=3D"query";=0A=
_uOsr[11]=3D"looksmart";	_uOkw[11]=3D"qt";=0A=
_uOsr[12]=3D"about";	_uOkw[12]=3D"terms";=0A=
_uOsr[13]=3D"mamma";	_uOkw[13]=3D"query";=0A=
_uOsr[14]=3D"alltheweb";	_uOkw[14]=3D"q";=0A=
_uOsr[15]=3D"gigablast";	_uOkw[15]=3D"q";=0A=
_uOsr[16]=3D"voila";	_uOkw[16]=3D"kw";=0A=
_uOsr[17]=3D"virgilio";	_uOkw[17]=3D"qs";=0A=
_uOsr[18]=3D"live";	_uOkw[18]=3D"q";=0A=
_uOsr[19]=3D"baidu";	_uOkw[19]=3D"wd";=0A=
_uOsr[20]=3D"alice";	_uOkw[20]=3D"qs";=0A=
_uOsr[21]=3D"seznam";	_uOkw[21]=3D"w";=0A=
_uOsr[22]=3D"yandex";	_uOkw[22]=3D"text";=0A=
_uOsr[23]=3D"najdi";	_uOkw[23]=3D"q";=0A=
=0A=
//-- Auto/Organic Keywords to Ignore=0A=
var _uOno=3Dnew Array();=0A=
//_uOno[0]=3D"urchin";=0A=
//_uOno[1]=3D"urchin.com";=0A=
//_uOno[2]=3D"www.urchin.com";=0A=
=0A=
//-- Referral domains to Ignore=0A=
var _uRno=3Dnew Array();=0A=
//_uRno[0]=3D".urchin.com";=0A=
=0A=
//-- **** Don't modify below this point ***=0A=
var =
_uff,_udh,_udt,_ubl=3D0,_udo=3D"",_uu,_ufns=3D0,_uns=3D0,_ur=3D"-",_ufno=3D=
0,_ust=3D0,_ubd=3Ddocument,_udl=3D_ubd.location,_udlh=3D"",_uwv=3D"1";=0A=
var _ugifpath2=3D"http://www.google-analytics.com/__utm.gif";=0A=
if (_udl.hash) _udlh=3D_udl.href.substring(_udl.href.indexOf('#'));=0A=
if (_udl.protocol=3D=3D"https:") =
_ugifpath2=3D"https://ssl.google-analytics.com/__utm.gif";=0A=
if (!_utcp || _utcp=3D=3D"") _utcp=3D"/";=0A=
function urchinTracker(page) {=0A=
 if (_udl.protocol=3D=3D"file:") return;=0A=
 if (_uff && (!page || page=3D=3D"")) return;=0A=
 var a,b,c,xx,v,z,k,x=3D"",s=3D"",f=3D0;=0A=
 var nx=3D" expires=3DSun, 18 Jan 2038 00:00:00 GMT;";=0A=
 var dc=3D_ubd.cookie;=0A=
 _udh=3D_uDomain();=0A=
 if (!_uVG()) return;=0A=
 _uu=3DMath.round(Math.random()*2147483647);=0A=
 _udt=3Dnew Date();=0A=
 _ust=3DMath.round(_udt.getTime()/1000);=0A=
 a=3Ddc.indexOf("__utma=3D"+_udh);=0A=
 b=3Ddc.indexOf("__utmb=3D"+_udh);=0A=
 c=3Ddc.indexOf("__utmc=3D"+_udh);=0A=
 if (_udn && _udn!=3D"") { _udo=3D" domain=3D"+_udn+";"; }=0A=
 if (_utimeout && _utimeout!=3D"") {=0A=
  x=3Dnew Date(_udt.getTime()+(_utimeout*1000));=0A=
  x=3D" expires=3D"+x.toGMTString()+";";=0A=
 }=0A=
 if (_ulink) {=0A=
  if (_uanchor && _udlh && _udlh!=3D"") s=3D_udlh+"&";=0A=
  s+=3D_udl.search;=0A=
  if(s && s!=3D"" && s.indexOf("__utma=3D")>=3D0) {=0A=
   if (!(_uIN(a=3D_uGC(s,"__utma=3D","&")))) a=3D"-";=0A=
   if (!(_uIN(b=3D_uGC(s,"__utmb=3D","&")))) b=3D"-";=0A=
   if (!(_uIN(c=3D_uGC(s,"__utmc=3D","&")))) c=3D"-";=0A=
   v=3D_uGC(s,"__utmv=3D","&");=0A=
   z=3D_uGC(s,"__utmz=3D","&");=0A=
   k=3D_uGC(s,"__utmk=3D","&");=0A=
   xx=3D_uGC(s,"__utmx=3D","&");=0A=
   if ((k*1) !=3D ((_uHash(a+b+c+xx+z+v)*1)+(_udh*1))) =
{_ubl=3D1;a=3D"-";b=3D"-";c=3D"-";xx=3D"-";z=3D"-";v=3D"-";}=0A=
   if (a!=3D"-" && b!=3D"-" && c!=3D"-") f=3D1;=0A=
   else if(a!=3D"-") f=3D2;=0A=
  }=0A=
 }=0A=
 if(f=3D=3D1) {=0A=
  _ubd.cookie=3D"__utma=3D"+a+"; path=3D"+_utcp+";"+nx+_udo;=0A=
  _ubd.cookie=3D"__utmb=3D"+b+"; path=3D"+_utcp+";"+x+_udo;=0A=
  _ubd.cookie=3D"__utmc=3D"+c+"; path=3D"+_utcp+";"+_udo;=0A=
 } else if (f=3D=3D2) {=0A=
  a=3D_uFixA(s,"&",_ust);=0A=
  _ubd.cookie=3D"__utma=3D"+a+"; path=3D"+_utcp+";"+nx+_udo;=0A=
  _ubd.cookie=3D"__utmb=3D"+_udh+"; path=3D"+_utcp+";"+x+_udo;=0A=
  _ubd.cookie=3D"__utmc=3D"+_udh+"; path=3D"+_utcp+";"+_udo;=0A=
  _ufns=3D1;=0A=
 } else if (a>=3D0 && b>=3D0 && c>=3D0) {=0A=
  _ubd.cookie=3D"__utmb=3D"+_udh+"; path=3D"+_utcp+";"+x+_udo;=0A=
 } else {=0A=
  if (a>=3D0) a=3D_uFixA(_ubd.cookie,";",_ust);=0A=
  else a=3D_udh+"."+_uu+"."+_ust+"."+_ust+"."+_ust+".1";=0A=
  _ubd.cookie=3D"__utma=3D"+a+"; path=3D"+_utcp+";"+nx+_udo;=0A=
  _ubd.cookie=3D"__utmb=3D"+_udh+"; path=3D"+_utcp+";"+x+_udo;=0A=
  _ubd.cookie=3D"__utmc=3D"+_udh+"; path=3D"+_utcp+";"+_udo;=0A=
  _ufns=3D1;=0A=
 }=0A=
 if (_ulink && xx && xx!=3D"" && xx!=3D"-") {=0A=
   xx=3D_uUES(xx);=0A=
   if (xx.indexOf(";")=3D=3D-1) _ubd.cookie=3D"__utmx=3D"+xx+"; =
path=3D"+_utcp+";"+nx+_udo;=0A=
 }=0A=
 if (_ulink && v && v!=3D"" && v!=3D"-") {=0A=
  v=3D_uUES(v);=0A=
  if (v.indexOf(";")=3D=3D-1) _ubd.cookie=3D"__utmv=3D"+v+"; =
path=3D"+_utcp+";"+nx+_udo;=0A=
 }=0A=
 _uInfo(page);=0A=
 _ufns=3D0;=0A=
 _ufno=3D0;=0A=
 _uff=3D1;=0A=
}=0A=
function _uInfo(page) {=0A=
 var p,s=3D"",dm=3D"",pg=3D_udl.pathname+_udl.search;=0A=
 if (page && page!=3D"") pg=3D_uES(page,1);=0A=
 _ur=3D_ubd.referrer;=0A=
 if (!_ur || _ur=3D=3D"") { _ur=3D"-"; }=0A=
 else {=0A=
  dm=3D_ubd.domain;=0A=
  if(_utcp && _utcp!=3D"/") dm+=3D_utcp;=0A=
  p=3D_ur.indexOf(dm);=0A=
  if ((p>=3D0) && (p<=3D8)) { _ur=3D"0"; }=0A=
  if (_ur.indexOf("[")=3D=3D0 && =
_ur.lastIndexOf("]")=3D=3D(_ur.length-1)) { _ur=3D"-"; }=0A=
 }=0A=
 s+=3D"&utmn=3D"+_uu;=0A=
 if (_ufsc) s+=3D_uBInfo();=0A=
 if (_uctm) s+=3D_uCInfo();=0A=
 if (_utitle && _ubd.title && _ubd.title!=3D"") =
s+=3D"&utmdt=3D"+_uES(_ubd.title);=0A=
 if (_udl.hostname && _udl.hostname!=3D"") =
s+=3D"&utmhn=3D"+_uES(_udl.hostname);=0A=
 s+=3D"&utmr=3D"+_ur;=0A=
 s+=3D"&utmp=3D"+pg;=0A=
 if ((_userv=3D=3D0 || _userv=3D=3D2) && _uSP()) {=0A=
  var i=3Dnew Image(1,1);=0A=
  i.src=3D_ugifpath+"?"+"utmwv=3D"+_uwv+s;=0A=
  i.onload=3Dfunction() {_uVoid();}=0A=
 }=0A=
 if ((_userv=3D=3D1 || _userv=3D=3D2) && _uSP()) {=0A=
  var i2=3Dnew Image(1,1);=0A=
  =
i2.src=3D_ugifpath2+"?"+"utmwv=3D"+_uwv+s+"&utmac=3D"+_uacct+"&utmcc=3D"+=
_uGCS();=0A=
  i2.onload=3Dfunction() { _uVoid(); }=0A=
 }=0A=
 return;=0A=
}=0A=
function _uVoid() { return; }=0A=
function _uCInfo() {=0A=
 if (!_ucto || _ucto=3D=3D"") { _ucto=3D"15768000"; }=0A=
 if (!_uVG()) return;=0A=
 var =
c=3D"",t=3D"-",t2=3D"-",t3=3D"-",o=3D0,cs=3D0,cn=3D0,i=3D0,z=3D"-",s=3D""=
;=0A=
 if (_uanchor && _udlh && _udlh!=3D"") s=3D_udlh+"&";=0A=
 s+=3D_udl.search;=0A=
 var x=3Dnew Date(_udt.getTime()+(_ucto*1000));=0A=
 var dc=3D_ubd.cookie;=0A=
 x=3D" expires=3D"+x.toGMTString()+";";=0A=
 if (_ulink && !_ubl) {=0A=
  z=3D_uUES(_uGC(s,"__utmz=3D","&"));=0A=
  if (z!=3D"-" && z.indexOf(";")=3D=3D-1) { =
_ubd.cookie=3D"__utmz=3D"+z+"; path=3D"+_utcp+";"+x+_udo; return ""; }=0A=
 }=0A=
 z=3Ddc.indexOf("__utmz=3D"+_udh);=0A=
 if (z>-1) { z=3D_uGC(dc,"__utmz=3D"+_udh,";"); }=0A=
 else { z=3D"-"; }=0A=
 t=3D_uGC(s,_ucid+"=3D","&");=0A=
 t2=3D_uGC(s,_ucsr+"=3D","&");=0A=
 t3=3D_uGC(s,"gclid=3D","&");=0A=
 if ((t!=3D"-" && t!=3D"") || (t2!=3D"-" && t2!=3D"") || (t3!=3D"-" && =
t3!=3D"")) {=0A=
  if (t!=3D"-" && t!=3D"") c+=3D"utmcid=3D"+_uEC(t);=0A=
  if (t2!=3D"-" && t2!=3D"") { if (c !=3D "") c+=3D"|"; =
c+=3D"utmcsr=3D"+_uEC(t2); }=0A=
  if (t3!=3D"-" && t3!=3D"") { if (c !=3D "") c+=3D"|"; =
c+=3D"utmgclid=3D"+_uEC(t3); }=0A=
  t=3D_uGC(s,_uccn+"=3D","&");=0A=
  if (t!=3D"-" && t!=3D"") c+=3D"|utmccn=3D"+_uEC(t);=0A=
  else c+=3D"|utmccn=3D(not+set)";=0A=
  t=3D_uGC(s,_ucmd+"=3D","&");=0A=
  if (t!=3D"-" && t!=3D"") c+=3D"|utmcmd=3D"+_uEC(t);=0A=
  else  c+=3D"|utmcmd=3D(not+set)";=0A=
  t=3D_uGC(s,_uctr+"=3D","&");=0A=
  if (t!=3D"-" && t!=3D"") c+=3D"|utmctr=3D"+_uEC(t);=0A=
  else { t=3D_uOrg(1); if (t!=3D"-" && t!=3D"") =
c+=3D"|utmctr=3D"+_uEC(t); }=0A=
  t=3D_uGC(s,_ucct+"=3D","&");=0A=
  if (t!=3D"-" && t!=3D"") c+=3D"|utmcct=3D"+_uEC(t);=0A=
  t=3D_uGC(s,_ucno+"=3D","&");=0A=
  if (t=3D=3D"1") o=3D1;=0A=
  if (z!=3D"-" && o=3D=3D1) return "";=0A=
 }=0A=
 if (c=3D=3D"-" || c=3D=3D"") { c=3D_uOrg(); if (z!=3D"-" && =
_ufno=3D=3D1)  return ""; }=0A=
 if (c=3D=3D"-" || c=3D=3D"") { if (_ufns=3D=3D1)  c=3D_uRef(); if =
(z!=3D"-" && _ufno=3D=3D1)  return ""; }=0A=
 if (c=3D=3D"-" || c=3D=3D"") {=0A=
  if (z=3D=3D"-" && _ufns=3D=3D1) { =
c=3D"utmccn=3D(direct)|utmcsr=3D(direct)|utmcmd=3D(none)"; }=0A=
  if (c=3D=3D"-" || c=3D=3D"") return "";=0A=
 }=0A=
 if (z!=3D"-") {=0A=
  i=3Dz.indexOf(".");=0A=
  if (i>-1) i=3Dz.indexOf(".",i+1);=0A=
  if (i>-1) i=3Dz.indexOf(".",i+1);=0A=
  if (i>-1) i=3Dz.indexOf(".",i+1);=0A=
  t=3Dz.substring(i+1,z.length);=0A=
  if (t.toLowerCase()=3D=3Dc.toLowerCase()) cs=3D1;=0A=
  t=3Dz.substring(0,i);=0A=
  if ((i=3Dt.lastIndexOf(".")) > -1) {=0A=
   t=3Dt.substring(i+1,t.length);=0A=
   cn=3D(t*1);=0A=
  }=0A=
 }=0A=
 if (cs=3D=3D0 || _ufns=3D=3D1) {=0A=
  t=3D_uGC(dc,"__utma=3D"+_udh,";");=0A=
  if ((i=3Dt.lastIndexOf(".")) > 9) {=0A=
   _uns=3Dt.substring(i+1,t.length);=0A=
   _uns=3D(_uns*1);=0A=
  }=0A=
  cn++;=0A=
  if (_uns=3D=3D0) _uns=3D1;=0A=
  _ubd.cookie=3D"__utmz=3D"+_udh+"."+_ust+"."+_uns+"."+cn+"."+c+"; =
path=3D"+_utcp+"; "+x+_udo;=0A=
 }=0A=
 if (cs=3D=3D0 || _ufns=3D=3D1) return "&utmcn=3D1";=0A=
 else return "&utmcr=3D1";=0A=
}=0A=
function _uRef() {=0A=
 if (_ur=3D=3D"0" || _ur=3D=3D"" || _ur=3D=3D"-") return "";=0A=
 var i=3D0,h,k,n;=0A=
 if ((i=3D_ur.indexOf("://"))<0) return "";=0A=
 h=3D_ur.substring(i+3,_ur.length);=0A=
 if (h.indexOf("/") > -1) {=0A=
  k=3Dh.substring(h.indexOf("/"),h.length);=0A=
  if (k.indexOf("?") > -1) k=3Dk.substring(0,k.indexOf("?"));=0A=
  h=3Dh.substring(0,h.indexOf("/"));=0A=
 }=0A=
 h=3Dh.toLowerCase();=0A=
 n=3Dh;=0A=
 if ((i=3Dn.indexOf(":")) > -1) n=3Dn.substring(0,i);=0A=
 for (var ii=3D0;ii<_uRno.length;ii++) {=0A=
  if ((i=3Dn.indexOf(_uRno[ii].toLowerCase())) > -1 && =
n.length=3D=3D(i+_uRno[ii].length)) { _ufno=3D1; break; }=0A=
 }=0A=
 if (h.indexOf("www.")=3D=3D0) h=3Dh.substring(4,h.length);=0A=
 return =
"utmccn=3D(referral)|utmcsr=3D"+_uEC(h)+"|"+"utmcct=3D"+_uEC(k)+"|utmcmd=3D=
referral";=0A=
}=0A=
function _uOrg(t) {=0A=
 if (_ur=3D=3D"0" || _ur=3D=3D"" || _ur=3D=3D"-") return "";=0A=
 var i=3D0,h,k;=0A=
 if ((i=3D_ur.indexOf("://")) < 0) return "";=0A=
 h=3D_ur.substring(i+3,_ur.length);=0A=
 if (h.indexOf("/") > -1) {=0A=
  h=3Dh.substring(0,h.indexOf("/"));=0A=
 }=0A=
 for (var ii=3D0;ii<_uOsr.length;ii++) {=0A=
  if (h.toLowerCase().indexOf(_uOsr[ii].toLowerCase()) > -1) {=0A=
   if ((i=3D_ur.indexOf("?"+_uOkw[ii]+"=3D")) > -1 || =
(i=3D_ur.indexOf("&"+_uOkw[ii]+"=3D")) > -1) {=0A=
    k=3D_ur.substring(i+_uOkw[ii].length+2,_ur.length);=0A=
    if ((i=3Dk.indexOf("&")) > -1) k=3Dk.substring(0,i);=0A=
    for (var yy=3D0;yy<_uOno.length;yy++) {=0A=
     if (_uOno[yy].toLowerCase()=3D=3Dk.toLowerCase()) { _ufno=3D1; =
break; }=0A=
    }=0A=
    if (t) return _uEC(k);=0A=
    else return =
"utmccn=3D(organic)|utmcsr=3D"+_uEC(_uOsr[ii])+"|"+"utmctr=3D"+_uEC(k)+"|=
utmcmd=3Dorganic";=0A=
   }=0A=
  }=0A=
 }=0A=
 return "";=0A=
}=0A=
function _uBInfo() {=0A=
 var sr=3D"-",sc=3D"-",ul=3D"-",fl=3D"-",cs=3D"-",je=3D1;=0A=
 var n=3Dnavigator;=0A=
 if (self.screen) {=0A=
  sr=3Dscreen.width+"x"+screen.height;=0A=
  sc=3Dscreen.colorDepth+"-bit";=0A=
 } else if (self.java) {=0A=
  var j=3Djava.awt.Toolkit.getDefaultToolkit();=0A=
  var s=3Dj.getScreenSize();=0A=
  sr=3Ds.width+"x"+s.height;=0A=
 }=0A=
 if (n.language) { ul=3Dn.language.toLowerCase(); }=0A=
 else if (n.browserLanguage) { ul=3Dn.browserLanguage.toLowerCase(); }=0A=
 je=3Dn.javaEnabled()?1:0;=0A=
 if (_uflash) fl=3D_uFlash();=0A=
 if (_ubd.characterSet) cs=3D_uES(_ubd.characterSet);=0A=
 else if (_ubd.charset) cs=3D_uES(_ubd.charset);=0A=
 return =
"&utmcs=3D"+cs+"&utmsr=3D"+sr+"&utmsc=3D"+sc+"&utmul=3D"+ul+"&utmje=3D"+j=
e+"&utmfl=3D"+fl;=0A=
}=0A=
function __utmSetTrans() {=0A=
 var e;=0A=
 if (_ubd.getElementById) e=3D_ubd.getElementById("utmtrans");=0A=
 else if (_ubd.utmform && _ubd.utmform.utmtrans) =
e=3D_ubd.utmform.utmtrans;=0A=
 if (!e) return;=0A=
 var l=3De.value.split("UTM:");=0A=
 var i,i2,c;=0A=
 if (_userv=3D=3D0 || _userv=3D=3D2) i=3Dnew Array();=0A=
 if (_userv=3D=3D1 || _userv=3D=3D2) { i2=3Dnew Array(); c=3D_uGCS(); }=0A=
=0A=
 for (var ii=3D0;ii<l.length;ii++) {=0A=
  l[ii]=3D_uTrim(l[ii]);=0A=
  if (l[ii].charAt(0)!=3D'T' && l[ii].charAt(0)!=3D'I') continue;=0A=
  var r=3DMath.round(Math.random()*2147483647);=0A=
  if (!_utsp || _utsp=3D=3D"") _utsp=3D"|";=0A=
  var f=3Dl[ii].split(_utsp),s=3D"";=0A=
  if (f[0].charAt(0)=3D=3D'T') {=0A=
   s=3D"&utmt=3Dtran"+"&utmn=3D"+r;=0A=
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s+=3D"&utmtid=3D"+_uES(f[1]);=0A=
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s+=3D"&utmtst=3D"+_uES(f[2]);=0A=
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s+=3D"&utmtto=3D"+_uES(f[3]);=0A=
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s+=3D"&utmttx=3D"+_uES(f[4]);=0A=
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s+=3D"&utmtsp=3D"+_uES(f[5]);=0A=
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s+=3D"&utmtci=3D"+_uES(f[6]);=0A=
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s+=3D"&utmtrg=3D"+_uES(f[7]);=0A=
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s+=3D"&utmtco=3D"+_uES(f[8]);=0A=
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s+=3D"&utmtid=3D"+_uES(f[1]);=0A=
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s+=3D"&utmipc=3D"+_uES(f[2]);=0A=
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s+=3D"&utmipn=3D"+_uES(f[3]);=0A=
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s+=3D"&utmiva=3D"+_uES(f[4]);=0A=
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s+=3D"&utmipr=3D"+_uES(f[5]);=0A=
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s+=3D"&utmiqt=3D"+_uES(f[6]);=0A=
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   i2[ii]=3Dnew Image(1,1);=0A=
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i2[ii].src=3D_ugifpath2+"?"+"utmwv=3D"+_uwv+s+"&utmac=3D"+_uacct+"&utmcc=3D=
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}=0A=
function _uFlash() {=0A=
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  }=0A=
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ActiveXObject('ShockwaveFlash.ShockwaveFlash."+ii+"');");=0A=
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 return f;=0A=
}=0A=
function __utmLinker(l,h) {=0A=
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 var p,k,a=3D"-",b=3D"-",c=3D"-",x=3D"-",z=3D"-",v=3D"-";=0A=
 var dc=3D_ubd.cookie;=0A=
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 var iq =3D l.indexOf("?"); =0A=
 var ih =3D l.indexOf("#"); =0A=
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p=3D"__utma=3D"+a+"&__utmb=3D"+b+"&__utmc=3D"+c+"&__utmx=3D"+x+"&__utmz=3D=
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  if (h) { _udl.href=3Dl+"#"+p; }=0A=
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_udl.href=3Dl.substring(0,ih-1)+"?"+p+l.substring(ih);=0A=
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}=0A=
function __utmLinkPost(f,h) {=0A=
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 var p,k,a=3D"-",b=3D"-",c=3D"-",x=3D"-",z=3D"-",v=3D"-";=0A=
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p=3D"__utma=3D"+a+"&__utmb=3D"+b+"&__utmc=3D"+c+"&__utmx=3D"+x+"&__utmz=3D=
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f.action=3Df.action.substring(0,ih-1)+"?"+p+f.action.substring(ih);=0A=
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f.action=3Df.action.substring(0,ih-1)+"&"+p+f.action.substring(ih);=0A=
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}=0A=
function __utmSetVar(v) {=0A=
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i2.src=3D_ugifpath2+"?"+"utmwv=3D"+_uwv+s+"&utmac=3D"+_uacct+"&utmcc=3D"+=
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}=0A=
function _uGCS() {=0A=
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c+=3D_uES("__utma=3D"+t+";+");=0A=
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c+=3D_uES("__utmb=3D"+t+";+");=0A=
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c+=3D_uES("__utmc=3D"+t+";+");=0A=
 if ((t=3D_uGC(dc,"__utmx=3D"+_udh,";"))!=3D"-") =
c+=3D_uES("__utmx=3D"+t+";+");=0A=
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c+=3D_uES("__utmz=3D"+t+";+");=0A=
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c+=3D_uES("__utmv=3D"+t+";");=0A=
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}=0A=
function _uGC(l,n,s) {=0A=
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}=0A=
function _uDomain() {=0A=
 if (!_udn || _udn=3D=3D"" || _udn=3D=3D"none") { _udn=3D""; return 1; }=0A=
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  var d=3D_ubd.domain;=0A=
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}=0A=
function _uHash(d) {=0A=
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 return h;=0A=
}=0A=
function _uFixA(c,s,t) {=0A=
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 var lt=3D0,i=3D0;=0A=
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  a=3Da.substring(0,i);=0A=
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}=0A=
function _uTrim(s) {=0A=
  if (!s || s=3D=3D"") return "";=0A=
  while ((s.charAt(0)=3D=3D' ') || (s.charAt(0)=3D=3D'\n') || =
(s.charAt(0,1)=3D=3D'\r')) s=3Ds.substring(1,s.length);=0A=
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(s.charAt(s.length-1)=3D=3D'\n') || (s.charAt(s.length-1)=3D=3D'\r')) =
s=3Ds.substring(0,s.length-1);=0A=
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}=0A=
function _uEC(s) {=0A=
  var n=3D"";=0A=
  if (!s || s=3D=3D"") return "";=0A=
  for (var i=3D0;i<s.length;i++) {if (s.charAt(i)=3D=3D" ") n+=3D"+"; =
else n+=3Ds.charAt(i);}=0A=
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}=0A=
function __utmVisitorCode(f) {=0A=
 var r=3D0,t=3D0,i=3D0,i2=3D0,m=3D31;=0A=
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 if ((i=3Da.indexOf(".",0))<0) return;=0A=
 if ((i2=3Da.indexOf(".",i+1))>0) r=3Da.substring(i+1,i2); else return =
"";  =0A=
 if ((i=3Da.indexOf(".",i2+1))>0) t=3Da.substring(i2+1,i); else return =
"";  =0A=
 if (f) {=0A=
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 } else {=0A=
  var c=3Dnew =
Array('A','B','C','D','E','F','G','H','J','K','L','M','N','P','R','S','T'=
,'U','V','W','X','Y','Z','1','2','3','4','5','6','7','8','9');=0A=
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c[r>>28&m]+c[r>>23&m]+c[r>>18&m]+c[r>>13&m]+"-"+c[r>>8&m]+c[r>>3&m]+c[((r=
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&m]+c[t&m];=0A=
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}=0A=
function _uIN(n) {=0A=
 if (!n) return false;=0A=
 for (var i=3D0;i<n.length;i++) {=0A=
  var c=3Dn.charAt(i);=0A=
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}=0A=
function _uES(s,u) {=0A=
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function _uUES(s) {=0A=
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}=0A=
function _uVG() {=0A=
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=3D=3D 0 || _udn.indexOf("google.") =3D=3D 0) && _utcp=3D=3D'/') {=0A=
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function _uSP() {=0A=
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function urchinPathCopy(p){=0A=
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 for (i=3D0;i<6;i++){=0A=
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t+=3Dsx; else t+=3Dnx;=0A=
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}=0A=
function _uCO() {=0A=
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 var sc=3Ddocument.createElement('script');=0A=
 sc.type=3D'text/javascript';=0A=
 sc.id=3D"_gasojs";=0A=
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sc.src=3D'https://www.google.com/analytics/reporting/overlay_js?gaso=3D'+=
_utk+'&'+Math.random();=0A=
 document.getElementsByTagName('head')[0].appendChild(sc);  =0A=
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function _uGT() {=0A=
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var _utk=3D_uGT();=0A=
if (_utk && _utk!=3D"" && _utk.length>10) {=0A=
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}=0A=

------=_NextPart_000_0000_01C79318.F20CECE0--