0001477932-15-003454.txt : 20150520 0001477932-15-003454.hdr.sgml : 20150520 20150520171753 ACCESSION NUMBER: 0001477932-15-003454 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20150331 FILED AS OF DATE: 20150520 DATE AS OF CHANGE: 20150520 FILER: COMPANY DATA: COMPANY CONFORMED NAME: First Priority Tax Solutions Inc. CENTRAL INDEX KEY: 0001622408 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 465250836 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-199336 FILM NUMBER: 15880454 BUSINESS ADDRESS: STREET 1: 137 N. MAIN STREET STREET 2: SUITE 200A CITY: DAYTON STATE: OH ZIP: 45402 BUSINESS PHONE: 859-268-6264 MAIL ADDRESS: STREET 1: 137 N. MAIN STREET STREET 2: SUITE 200A CITY: DAYTON STATE: OH ZIP: 45402 10-Q 1 fpts_10q.htm FORM 10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

x	QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2015

¨	TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________ to __________

Commission file number: 333-199336

First Priority Tax Solutions Inc.

(Exact Name of Registrant as Specified in Its Charter)

Delaware		46-5250836
(State or Other Jurisdiction of Incorporation or Organization)		(I.R.S. Employer Identification No.)

137 N. Main Street, Suite 200A, Dayton, Ohio 45402

(Address of Principal Executive Offices) (Zip Code)

(859) 268-6264

(Registrant’s Telephone Number, Including Area Code)

_____________________________________________________________________

(Former Name, Former Address and Former Fiscal Year, if Changed Since Last Report)

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	¨	Smaller reporting company	x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ¨ No x

As of May 15, 2015, there were 5,740,000 shares of the registrant’s common stock outstanding.

First Priority Tax Solutions Inc.

TABLE OF CONTENTS

PART I - FINANCIAL INFORMATION

Item 1.	Financial Statements.	3

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	19

Item 3.	Quantitative and Qualitative Analysis About Market Risk.	25

Item 4.	Controls and Procedures.	25

PART II - OTHER INFORMATION

Item 1.	Legal Proceedings.	26

Item 1A.	Risk Factors.	26

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	26

Item 3.	Defaults Upon Senior Securities.	26

Item 4.	Mine Safety Disclosures.	26

Item 5.	Other Information.	26

Item 6.	Exhibits.	27

SIGNATURES.		28

First Priority Tax Solutions Inc.

March 31, 2015 and 2014

Index to Financial Statements

Contents	Page(s)

Balance sheets as of March 31, 2015 (Unaudited) and June 30, 2014		4
Statements of operations for the nine and three months ended March 31, 2015 and for the period from March 31, 2014 (inception) through March 31, 2014 (Unaudited)		5
Statement of changes in stockholders’ equity (deficit) for the interim period from March 31, 2014 (Inception) through March 31, 2015 (Unaudited)		6
Statements of cash flows for the nine months ended March 31, 2015 and for the period from March 31, 2014 (inception) through March 31, 2014 (Unaudited)		7
Notes to the Financial Statements (Unaudited)		8

First Priority Tax Solutions Inc.

Balance Sheets

				March 31, 2015			June 30, 2014
				(Unaudited)

Assets
	Current Assets
		Cash		$	9,150		$	78,474
		Stock subscription receivable			-			36,951
		Property purchase deposit			-			5,000
		Notes receivable			861			-

			Total current assets		10,011			120,425

	Real Estate
		Land			15,000			-
		Building			60,000			-
		Accumulated depreciation			(1,500	)		-

			Real estate, net		73,500			-

			Total assets	$	83,511		$	120,425

Liabilities and Stockholders' Equity (Deficit)
Current Liabilities
	Accrued expenses			$	3,832		$	279

		Total current liabilities			3,832			279

Non-urrent Liabilities
	Note payable				85,000			85,000

		Total current liabilities			85,000			85,000

		Total liabilities			88,832			85,279

Stockholders' Equity (Deficit)
	Preferred stock par value $0.000001: 8,000,000 shares authorized;
		none issued or outstanding			-			-
	Common stock par value $0.000001: 92,000,000 shares authorized;
		5,740,000 shares issued and outstanding			6			6
	Additional paid-in capital				53,349			50,949
	Accumulated deficit				(58,676	)		(15,809	)

		Total Stockholders' Equity (Deficit)			(5,321	)		35,146

			Total Liabilities and Stockholders' Equity (Deficit)	$	83,511		$	120,425

See accompanying notes to the financial statements.

First Priority Tax Solutions Inc.

Statement of Operations

			For the nine months ended			For the three months ended			For the period from March 31, 2014 (inception) through
			March 31, 2015			March 31, 2015			March 31, 2014
			(Unaudited)			(Unaudited)			(Unaudited)

Revenue			$	8,900		$	-		$	-

Cost of revenue				2,400			-			-

Gross margin				6,500			-			-

Operating Expenses
	Professional fees			40,815			25,273			-
	Officer's compensation			-						4
	General and administrative			6,570			4,242			-

		Total operating expenses		47,385			29,515			4

Loss from Operations				(40,885	)		(29,515	)		(4	)

Other (Income) Expense
	Other income			(440	)		(440	)		-
	Interest Income			(130	)		(34	)		-
	Interest expense			2,552			838			-

		Other (income) expense, net		1,982			364			-

Loss before Income Tax Provision				(42,867	)		(29,879	)		(4	)

Income Tax Provision				-			-			-

Net Loss			$	(42,867	)	$	(29,879	)	$	(4	)

Earnings per share
	- Basic and Diluted		$	(0.01	)	$	(0.01	)	$	(0.00	)

Weighted average common shares outstanding
	- Basic and Diluted			5,740,000			5,740,000			4,000,000

See accompanying notes to the financial statements.

First Priority Tax Solutions Inc.

Statement of Changes in Stockholders' Equity (Deficit)

For the Period from March 31, 2014 (Inception) through March 31, 2015

(Unaudited)

		Common Stock par value $0.000001				Additional					Total Stockholders'
		Number of				Paid-in		Accumulated			Equity
		Shares		Amount		Capital		Deficit			(Deficit)

March 31, 2014 (Inception)			-	$	-	$	-	$	-		$	-

Shares issued to founder for compensation			4,000,000		4							4

Shares issued for cash at $0.02 per share
	on June 30, 2014		1,740,000		2		36,949					36,951

Expenses paid by president							14,000					14,000

Net loss									(15,809	)		(15,809	)

Balance, June 30, 2014			5,740,000		6		50,949		(15,809	)		35,146

Expenses paid by president							2,400					2,400

Net loss									(42,867	)		(42,867	)

Balance, March 31, 2015			5,740,000	$	6	$	53,349	$	(58,676	)	$	(5,321	)

See accompanying notes to the financial statements.

First Priority Tax Solutions Inc.

Statement of Cash Flows

			For the nine months ended March 31, 2015			For the Period from March 31, 2014 (Inception) through March 31, 2014
			(Unaudited)

Cash Flows from Operating Activities
Net loss			$	(42,867	)	$	(4	)
Adjustments to reconcile net loss to net cash used in operating activities:
	Depreciation			1,500			-
	Stock compensation			-			4
	Changes in operating assets and liabilities:
		Accrued expenses		3,553			-

Net Cash Used in Operating Activities				(37,814	)		-

Cash Flows from Investing Activitites
	Notes receivable			(861	)		-
	Property purchase deposit			5,000			-
	Purchase of real estate			(75,000	)		-

Net cash used in investing activities				(70,861	)		-


Cash Flows from Financing Activities
	Contribution to capital			2,400			-
	Proceeds from sales of stock for cash			36,951			-

Net Cash Provided by Financing Activities				39,351			-

Net Change in Cash				(69,324	)		-

Cash - beginning of reporting period				78,474			-

Cash - end of reporting period			$	9,150		$	9,150

Supplemental disclosure of cash flow information:
		Interest paid	$	-		$	-
		Income tax paid	$	-		$	-

See accompanying notes to the financial statements.

First Priority Tax Solutions Inc.

March 31, 2015 and 2014

Notes to the Financial Statements

(Unaudited)

Note 1 – Organization and Operations

First Priority Tax Solutions, Inc. (“First Priority” or the “Company”) was incorporated on March 31, 2014 under the laws of the State of Delaware.

The Company engages in the business of acquiring, developing and managing residential and commercial income-producing properties in the Cincinnati and Dayton, Ohio metropolitan areas. Revenue will be generated primarily from rental income from the tenants occupying the properties acquired.

Note 2 – Significant and Critical Accounting Policies and Practices

The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.

The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full year. These unaudited interim financial statements should be read in conjunction with the financial statements of the Company for the reporting period ended June 30, 2014 and notes thereto contained in the Company’s Registration Statement on Form S-1, which was declared effective on February 5, 2015.

Development Stage Company

The Company is a development stage company as defined by section 915-10-20 of the FASB Accounting Standards Codification. The Company is devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced. All losses accumulated since inception have been considered as part of the Company's development stage activities.

The Company has elected to adopt early application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915.

Fiscal Year End

The Company elected June 30^th as its fiscal year end date upon its formation.

Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).

Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:

	(i)	Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

	(ii)	Fair value of long-lived assets: Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.

	(iii)	Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.

These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.

Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.

Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.

Actual results could differ from those estimates.

Fair Value of Financial Instrument and Fair Value Measurements

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Level 1		Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2		Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3		Pricing inputs that are generally observable inputs and not corroborated by market data.

Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.

The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

The carrying amounts of the Company’s financial assets and liabilities, such as cash, and accrued expenses, approximate their fair values because of the short maturity of these instruments.

The Company’s note payable approximates the fair value of such instrument based upon management’s best estimate of interest rates that would be available to the Company for a similar financial arrangement at March 31, 2015.

Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

Carrying Value, Recoverability and Impairment of Long-Lived Assets

The Company has adopted Section 360-10-35 of the FASB Accounting Standards Codification for its long-lived assets. Pursuant to ASC Paragraph 360-10-35-17 an impairment loss shall be recognized only if the carrying amount of a long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset group). That assessment shall be based on the carrying amount of the asset (asset group) at the date it is tested for recoverability. An impairment loss shall be measured as the amount by which the carrying amount of a long-lived asset (asset group) exceeds its fair value. Pursuant to ASC Paragraph 360-10-35-20 if an impairment loss is recognized, the adjusted carrying amount of a long-lived asset shall be its new cost basis. For a depreciable long-lived asset, the new cost basis shall be depreciated (amortized) over the remaining useful life of that asset. Restoration of a previously recognized impairment loss is prohibited.

Pursuant to ASC Paragraph 360-10-35-21 the Company’s long-lived asset (asset group) is tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. The Company considers the following to be some examples of such events or changes in circumstances that may trigger an impairment review: (a) significant decrease in the market price of a long-lived asset (asset group); (b) A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; (c) A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; (d) An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); (e) A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and (f) A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The Company tests its long-lived assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.

Pursuant to ASC Paragraphs 360-10-45-4 and 360-10-45-5 an impairment loss recognized for a long-lived asset (asset group) to be held and used shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amount of that loss. A gain or loss recognized on the sale of a long-lived asset (disposal group) that is not a component of an entity shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amounts of those gains or losses.

Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.

Real Estate

Real Estate is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:

	Estimated Useful Life (Years)

Building		30

Land		N/A

Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.

Related Parties

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company (“Affiliate” means, with respect to any specified Person, any other Person that, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with such Person, as such terms are used in and construed under Rule 405 under the Securities Act); b. entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. The disclosures shall include: a. the nature of the relationship(s) involved b. description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.

Revenue Recognition

The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. In addition to the aforementioned general policy, the following are the specific revenue recognition policies for each major category of revenue:

Residential property leases will be for terms of generally one year or less. Rental income is recognized on a straight-line basis over the term of the lease.

Rent concessions, including free rent if incurred in connection with residential property leases, will be amortized on a straight-line basis over the terms of the related leases (generally one year) and will be charged as a reduction of rental revenue.

Deferred Tax Assets and Income Tax Provision

The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the current enacted tax rates and laws. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.

The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures.

The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary.

Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.

Tax years that remain subject to examination by major tax jurisdictions

The Company discloses tax years that remain subject to examination by major tax jurisdictions pursuant to the ASC Paragraph 740-10-50-15.

Earnings per Share

Earnings per share ("EPS") are the amount of earnings attributable to each share of common stock. For convenience, the term is used to refer to either earnings or loss per share. EPS is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Pursuant to ASC Paragraphs 260-10-45-10 through 260-10-45-16 Basic EPS shall be computed by dividing income available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) during the period. Income available to common stockholders shall be computed by deducting both the dividends declared in the period on preferred stock (whether or not paid) and the dividends accumulated for the period on cumulative preferred stock (whether or not earned) from income from continuing operations (if that amount appears in the income statement) and also from net income. The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants.

Pursuant to ASC Paragraphs 260-10-45-45-21 through 260-10-45-45-23 Diluted EPS shall be based on the most advantageous conversion rate or exercise price from the standpoint of the security holder. The dilutive effect of outstanding call options and warrants (and their equivalents) issued by the reporting entity shall be reflected in diluted EPS by application of the treasury stock method unless the provisions of paragraphs 260-10-45-35 through 45-36 and 260-10-55-8 through 55-11 require that another method be applied. Equivalents of options and warrants include non-vested stock granted to employees, stock purchase contracts, and partially paid stock subscriptions (see paragraph 260–10–55–23). Anti-dilutive contracts, such as purchased put options and purchased call options, shall be excluded from diluted EPS. Under the treasury stock method: a. Exercise of options and warrants shall be assumed at the beginning of the period (or at time of issuance, if later) and common shares shall be assumed to be issued. b. The proceeds from exercise shall be assumed to be used to purchase common stock at the average market price during the period. (See paragraphs 260-10-45-29 and 260-10-55-4 through 55-5.) c. The incremental shares (the difference between the number of shares assumed issued and the number of shares assumed purchased) shall be included in the denominator of the diluted EPS computation.

There were no potentially dilutive common shares outstanding for the interim period ended March 31, 2015 or 2014.

Cash Flows Reporting

The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.

Subsequent Events

The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.

Recently Issued Accounting Pronouncements

In May 2014, the FASB issued the FASB Accounting Standards Update No. 2014-09 “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”).

This guidance amends the existing FASB Accounting Standards Codification, creating a new Topic 606, Revenue from Contracts with Customer. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.

To achieve that core principle, an entity should apply the following steps:

	1.	Identify the contract(s) with the customer
	2.	Identify the performance obligations in the contract
	3.	Determine the transaction price
	4.	Allocate the transaction price to the performance obligations in the contract
	5.	Recognize revenue when (or as) the entity satisfies a performance obligations

The ASU also provides guidance on disclosures that should be provided to enable financial statement users to understand the nature, amount, timing, and uncertainty of revenue recognition and cash flows arising from contracts with customers. Qualitative and quantitative information is required about the following:

	1.	Contracts with customers – including revenue and impairments recognized, disaggregation of revenue, and information about contract balances and performance obligations (including the transaction price allocated to the remaining performance obligations).
	2.	Significant judgments and changes in judgments – determining the timing of satisfaction of performance obligations (over time or at a point in time), and determining the transaction price and amounts allocated to performance obligations.
	3.	Assets recognized from the costs to obtain or fulfill a contract.

The amendments in this Update remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.

The amendments also clarify that the guidance in Topic 275, Risks and Uncertainties, is applicable to entities that have not commenced planned principal operations.

Finally, the amendments remove paragraph 810-10-15-16. Paragraph 810-10-15-16 states that a development stage entity does not meet the condition in paragraph 810-10-15-14(a) to be a variable interest entity if (1) the entity can demonstrate that the equity invested in the legal entity is sufficient to permit it to finance the activities that it is currently engaged in and (2) the entity’s governing documents and contractual arrangements allow additional equity investments.

The amendments in this Update also eliminate an exception provided to development stage entities in Topic 810, Consolidation, for determining whether an entity is a variable interest entity on the basis of the amount of investment equity that is at risk. The amendments to eliminate that exception simplify U.S. GAAP by reducing avoidable complexity in existing accounting literature and improve the relevance of information provided to financial statement users by requiring the application of the same consolidation guidance by all reporting entities. The elimination of the exception may change the consolidation analysis, consolidation decision, and disclosure requirements for a reporting entity that has an interest in an entity in the development stage.

The amendments related to the elimination of inception-to-date information and the other remaining disclosure requirements of Topic 915 should be applied retrospectively except for the clarification to Topic 275, which shall be applied prospectively. For public business entities, those amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein.

Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915.

In August 2014, the FASB issued the FASB Accounting Standards Update No. 2014-15 “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).

In connection with preparing financial statements for each annual and interim reporting period, an entity’s management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). Management’s evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued (or at the date that the financial statements are available to be issued when applicable). Substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The term probable is used consistently with its use in Topic 450, Contingencies.

When management identifies conditions or events that raise substantial doubt about an entity’s ability to continue as a going concern, management should consider whether its plans that are intended to mitigate those relevant conditions or events will alleviate the substantial doubt. The mitigating effect of management’s plans should be considered only to the extent that (1) it is probable that the plans will be effectively implemented and, if so, (2) it is probable that the plans will mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern.

If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, but the substantial doubt is alleviated as a result of consideration of management’s plans, the entity should disclose information that enables users of the financial statements to understand all of the following (or refer to similar information disclosed elsewhere in the footnotes):

	a.	Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans).

	b.	Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations.

	c.	Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern.

If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, and substantial doubt is not alleviated after consideration of management’s plans, an entity should include a statement in the footnotes indicating that there is substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or available to be issued). Additionally, the entity should disclose information that enables users of the financial statements to understand all of the following:

	a.	Principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern.

	b.	Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations.

	c.	Management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern.

The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.

Management does not believe that any other recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

Note 3 – Going Concern

The Company has elected to adopt early application of Accounting Standards Update No. 2014-15, “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).

The Company’s financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the Company had an accumulated deficit at March 31, 2015, a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

The Company is attempting to commence operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support its daily operations. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Note 4 – Real Estate

As of March 31, 2015, real estate investment consisted of one commercial property located at 1784 Stanley Avenue, Dayton, Ohio, which is not yet rented.

Depreciation expense was $1,500 for the nine months ended March 31, 2015.

Note 5 – Notes Receivable

On July 10, 2014, the Company sold property located at 1029 Valley St, Dayton, Ohio to a third party and received a promissory note in the amount of $4,400. The Company accreted interest at 5% per annum on the note ($77). The note requires monthly payments of $400 commencing on September 1, 2014. With the down payment and the first month’s receipt of payment, the note has a balance of $861 at March 31, 2015.

On August 21, 2014, the Company sold property located at 1061 Gerhard St, Dayton, Ohio to a third party and received a promissory note in the amount of $4,500. The Company accreted interest at 5% per annum on the note ($60). The note requires monthly payments of $500 commencing on October 1, 2014. The note has been satisfied on March 11, 2015.

Note 6 - Note Payable

On June 1, 2014, the Company entered into a note payable with a third-party in the amount of $85,000. The note bears interest at 4% per annum with interest and principal due on June 1, 2016. Accrued interest totaled $2,832 at March 31, 2015.

Note 7 – Stockholders’ Equity (Deficit)

Shares Authorized

Upon formation, the total number of shares of all classes of stock which the Company is authorized to issue is Ninety Two Million (92,000,000) shares of Common Stock, par value $0.000001 per share, and Eight Million (8,000,000) shares of Preferred Stock, par value $0.000001 per share.

Common Stock

On March 31, 2014, upon formation, the Company issued an aggregate of 4,000,000 shares of the newly formed corporation’s common stock to its Chief Executive Officer at the par value of $0.000001 per share or $4 for compensation.

From March 31, 2014 through June 30, 2014, the Company authorized the issuance of 1,740,000 shares of its common stock for cash at $0.02 per share for a total of $36,951.

Note 8 – Related Party Transactions

Free Office Space

The Company has been provided office space by its Chief Executive Officer at no cost. The management determined that such cost is nominal and did not recognize the rent expense in its financial statements.

In June 2014, the Company’s president paid $14,000 in legal expenses for the Company which has been treated as a contribution to capital.

In July 2014, the Company’s president contributed two properties in Dayton, Ohio. Both properties were recognized at no cost to the Company. The president also paid for repairs and maintenance on these properties totaling $2,400. The amount has been recorded as a contribution to capital.

Note 9 – Concentration in Geographic Areas

The Company operates in the Real Estate industry and the operations will be concentrated in the Cincinnati and Dayton, Ohio metropolitan areas.

Note 10 – Subsequent Events

The Company has evaluated all events that occurred after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. The Management of the Company determined that there were no reportable subsequent events to be disclosed.

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

You should read the following description of our financial condition and results of operations in conjunction with the financial statements and accompanying notes included in this quarterly report.

This section includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like “believe,” “expect,” “estimate,” “anticipate,” “intend,” “project” and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from our predictions.

Introduction

We are engaged in the business of acquiring, developing, managing and selling residential and commercial income-producing properties in the Cincinnati and Dayton, Ohio metropolitan areas. We generate revenue primarily from rental income from the tenants occupying the properties we acquire and from the proceeds of property sales.

Since starting our business in March 2014, we have acquired two single-family homes and one light industrial facility in Dayton, Ohio. Both homes were sold in July 2014. Our commercial property is currently vacant and being marketed for redevelopment, sale or lease. During the first calendar quarter of 2015, we received a grant from Jobs Ohio (a private, non-profit corporation designed to drive job creation and new capital investment in the state) to help fund an environmental study of this site. We intend to expand our acquisitions to other select markets in nearby areas and states that fit our investment criteria as we continue to evaluate new investment opportunities in different markets. All of our properties to date have been acquired and improved from available cash.

Our principal objective is to generate cash flow while gaining price appreciation at the same time through the ownership of our properties. We believe the execution of this strategy will allow us to generate immediate and steady cash flow from the rental income from the properties that we acquire, while potentially gaining significant appreciation over time after these properties are renovated and, in some cases, environmentally remediated. We expect that the available cash flow generated from the rental income of our properties, as well as net proceeds from their sales, will allow us to pay the operating and improvement costs of our properties.

We intend to seek potential property acquisitions that are located in Ohio and nearby states meeting the above criteria.

Critical Accounting Policies

Our management is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of our financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. Several of our significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.

Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. Our critical accounting estimates and assumptions affecting the financial statements were:

	·	Assumption as a going concern: Management assumes that we will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

	·	Fair value of long-lived assets: Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. We consider the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in our overall strategy with respect to the manner or use of the acquired assets or changes in our overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in our stock price for a sustained period of time; and (vi) regulatory changes. We evaluate acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.

	·	Valuation allowance for deferred tax assets: Management assumes that the realization of our net deferred tax assets resulting from our net operating loss (“NOL”) carry-forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) our company has incurred recurring losses, (b) general economic conditions, and (c) our ability to raise additional funds to support our daily operations by way of a public or private offering, among other factors.

Revenue Recognition

We follow paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. We will recognize revenue when it is realized or realizable and earned. We consider revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectibility is reasonably assured. In addition to the aforementioned general policy, the following are the specific revenue recognition policies for each major category of revenue:

Residential property leases will be for terms of generally one year or less. Rental income is recognized on a straight-line basis over the term of the lease.

Matters That May or Are Currently Affecting Our Business

The main challenges and trends that could affect or are affecting our financial results include:

	·	a failure by any tenant to make rental payments to us, and our ability to renew leases, lease vacant space or re-lease space as leases expire, because we depend on rental income;

	·	a downturn in residential and commercial markets in the geographic areas in which we operate, so as to cause our properties to be vacant for long periods of time; and

	·	our ability to raise significant financing to acquire additional properties, which we anticipate may be easier as a public company

Results of Operations

Revenue

Our only revenue to date has been $8,900 in revenue recorded for the three months ended September 30, 2014. We had no revenue from operations for the period from March 31, 2014 (inception) through March 31, 2015, and no revenue for the three months ended March 31, 2015. We generate revenue from the rental income of the properties that we acquire and expect to acquire in the future.

Operating Expenses

We recorded $29,515 and $47,385 in total operating expenses for the three and nine months ended March 31, 2015, respectively. Our operating expenses consisted of professional fees of $25,273 and $40,815, respectively, and general and administrative costs of $4,242 and $6,570, respectively. Future operating expenses will consist of personnel costs, insurance and facility costs, depreciation and amortization, marketing and sales, professional fees such as legal and accounting, and other general and administrative costs.

Liquidity and Capital Resources

In May and June 2014, we sold 1,740,000 shares of our common stock to 32 individuals for $36,951. No one purchaser acquired more than 287,000 shares in the private placement, or 5% of our outstanding common stock.

Private capital, if sought, will be sought from former business associates of our founder or private investors referred to us by those business associates. To date, we have not sought any funding source and have not authorized any person or entity to seek out funding on our behalf. If a market for our shares ever develops, of which there can be no assurance, we may use restricted shares of our common stock to compensate employees/consultants and independent contractors wherever possible. We believe that operations will generate sufficient cash to continue operations for the next 12 months from the date of this report provided that our costs of being a public company remain equal to or below the maximum estimate provided below.

We have embarked upon an effort to become a public company and, by doing so, have incurred and will continue to incur additional significant expenses for legal, accounting and related services. By being subject to the reporting requirements of the Securities Exchange Act of 1934, we will incur ongoing expenses associated with professional fees for accounting, legal and a host of other expenses for annual reports and proxy statements. We estimate that these costs will range up to $50,000 per year for the next few years and will be higher if our business volume and activity increases but lower during the first year of being public because our overall business volume will be lower, and we will not yet be subject to the requirements of Section 404 of the Sarbanes-Oxley Act of 2002. These obligations will reduce our ability and resources to fund other aspects of our business. We hope to be able to use our status as a public company to increase our ability to use noncash means of settling obligations and compensate vendors and professionals who provide products and services to us, although there can be no assurance that we will be successful in any of those efforts.

There are no current plans to seek private investment. We do not have any current plans to raise funds through the sale of securities. We hope to be able to use our status as a public company to enable us to use non-cash means of settling obligations and compensate persons and/or firms providing services or products to us, although there can be no assurance that we will be successful in any of those efforts. We believe that the perception that many people have of a public company make it more likely that they will accept restricted securities from a public company as consideration for indebtedness to them than they would from a private company. We have not performed any studies of this matter. Our conclusion is based on our own beliefs. Issuing shares of our common stock to such persons instead of paying cash to them would increase our chances to expand our business. To date, we have not identified any obligations that we may seek to settle in this manner nor have we identified any vendors, professionals or other creditors that we may approach with this idea. Having shares of our common stock may also give persons a greater feeling of identity with us which may result in referrals. However, these actions, if successful, will result in dilution of the ownership interests of existing stockholders, may further dilute common stock book value, and that dilution may be material. Such issuances may also serve to enhance existing management’s ability to maintain control of our company because the shares may be issued to parties or entities committed to supporting existing management.

On June 1, 2014, we issued a note to Holly1 LLC, an unaffiliated third party, in the amount of $85,000 to fund the purchase of our light industrial facility in Dayton, Ohio. The note bears interest at 4% per annum with the entire outstanding principal amount of the note, together with accrued interest, due and payable on June 1, 2016, and is an unsecured obligation. Holly1 LLC is an existing investment vehicle of Rebecca McKinnon, a business acquaintance of management who is not affiliated with our company.

Recent Accounting Pronouncements

In May 2014, the FASB issued the FASB Accounting Standards Update No. 2014-09 “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). This guidance amends the existing FASB Accounting Standards Codification, creating a new Topic 606, Revenue from Contracts with Customer. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.

To achieve that core principle, an entity should apply the following steps:

	1.	Identify the contract(s) with the customer.

	2.	Identify the performance obligations in the contract.

	3.	Determine the transaction price.

	4.	Allocate the transaction price to the performance obligations in the contract.

	5.	Recognize revenue when (or as) the entity satisfies a performance obligations.

	1.	Contracts with customers – including revenue and impairments recognized, disaggregation of revenue, and information about contract balances and performance obligations (including the transaction price allocated to the remaining performance obligations).

	2.	Significant judgments and changes in judgments – determining the timing of satisfaction of performance obligations (over time or at a point in time), and determining the transaction price and amounts allocated to performance obligations.

	3.	Assets recognized from the costs to obtain or fulfill a contract.

In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation. The amendments in this guidance remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.

The June 2014 amendments also clarify that the guidance in Topic 275, Risks and Uncertainties, is applicable to entities that have not commenced planned principal operations.

Further, the June 2014 amendments remove paragraph 810-10-15-16. Paragraph 810-10-15-16 states that a development stage entity does not meet the condition in paragraph 810-10-15-14(a) to be a variable interest entity if (1) the entity can demonstrate that the equity invested in the legal entity is sufficient to permit it to finance the activities that it is currently engaged in and (2) the entity’s governing documents and contractual arrangements allow additional equity investments.

The June 2014 amendments also eliminate an exception provided to development stage entities in Topic 810, Consolidation, for determining whether an entity is a variable interest entity on the basis of the amount of investment equity that is at risk. The amendments to eliminate that exception simplify U.S. GAAP by reducing avoidable complexity in existing accounting literature and improve the relevance of information provided to financial statement users by requiring the application of the same consolidation guidance by all reporting entities. The elimination of the exception may change the consolidation analysis, consolidation decision, and disclosure requirements for a reporting entity that has an interest in an entity in the development stage.

	(a)	Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans),

	(b)	Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations, and

	(c)	Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern.

	(a)	Principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern,

	(b)	Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations, and

	(c)	Management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern.

The August 2014 amendments are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.

Management does not believe that any other recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

Seasonality

We have not noted a significant seasonal impact in our business.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements, as defined in Item 303 of Regulation S-K.

Emerging Growth Company

We are an “emerging growth company” under the federal securities laws and will be subject to reduced public company reporting requirements. In addition, Section 107 of the JOBS Act also provides that an “emerging growth company” can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an “emerging growth company” can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We are choosing to take advantage of the extended transition period for complying with new or revised accounting standards. As a result of this election, our financial statements may not be comparable to those of companies that comply with public company effective dates as to new or revised accounting standards.

Item 3. Quantitative and Qualitative Analysis About Market Risk

Not required.

Item 4. Controls and Procedures

(a) Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of our management, including our principal executive officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of the end of the period covered by this report. Based on this evaluation, our principal executive officer and principal financial officer (the same person) concluded that our disclosure controls and procedures were not effective to provide reasonable assurance that information required to be disclosed by us in reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosures.

(b) Changes in Internal Control Over Financial Reporting

There were no changes in our internal control over financial reporting during the third quarter of fiscal 2015 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

As of the date hereof, there are no pending legal proceedings to which we are a party or of which any of our property is the subject.

Item 1A. Risk Factors.

Not required.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures.

None.

Item 5. Other Information.

None.

Item 6. Exhibits.

Exhibits required by Item 601 of Regulation S-K:

Number		Description

3.1		Certificate of Incorporation of First Priority Tax Solutions Inc. (1)

3.2		By-Laws of First Priority Tax Solutions Inc. (1)

31.1		Rule 13a-14(a)/15d-14(a) Certifications.

32.1		Section 1350 Certifications.

101.INS		XBRL Instance Document.

101.SCH		XBRL Taxonomy Extension Schema.

101.CAL		XBRL Taxonomy Extension Calculation Linkbase.

101.LAB		XBRL Taxonomy Extension Label Linkbase.

101.PRE		XBRL Taxonomy Extension Presentation Linkbase.

101.DEF		XBRL Taxonomy Extension Definition Document

_____________

(1) Incorporated by reference to the exhibits included with Registration Statement on Form S-11 (No. 333-199336), declared effective by the U.S. Securities and Exchange Commission on February 5, 2015.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	FIRST PRIORITY TAX SOLUTIONS INC.

Date: May 19, 2015	By:	/s/ Michael Heitz
		Michael Heitz
		President and Chairman of the Board
		(principal executive officer and principal financial and accounting officer)

EX-31.1 2 fpts_ex311.htm CERTIFICATION

EXHIBIT 31.1

SECTION 302 CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER

The undersigned, in the capacity and date indicated below, hereby certifies that:

1.	I have reviewed this quarterly report on Form 10-Q of First Priority Tax Solutions Inc.

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.	The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

	(a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	(b)	designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

	(c)	evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	(d)	disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

	(a)	all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	(b)	any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: May 19, 2015	By:	/s/ Michael Heitz
		Michael Heitz
		President and Chairman of the Board
		(principal executive officer and principal financial and accounting officer)

EX-32.1 3 fpts_ex321.htm CERTIFICATION

EXHIBIT 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of First Priority Tax Solutions Inc. (the “Company”) on Form 10-Q for the period ended March 31, 2015, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Michael Heitz , President and Chairman of the Board of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

	1.	The Report fully complies with requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

	2.	The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: May 19, 2015	By:	/s/ Michael Heitz
		Michael Heitz
		President and Chairman of the Board
		(principal executive officer and principal financial and accounting officer)

EX-101.INS 5 firstpriority-20150331.xml XBRL INSTANCE DOCUMENT 0001622408 2014-07-01 2015-03-31 0001622408 2015-05-15 0001622408 2015-03-31 0001622408 2014-06-30 0001622408 2015-01-01 2015-03-31 0001622408 us-gaap:CommonStockMember 2014-04-01 2014-06-30 0001622408 us-gaap:CommonStockMember 2014-03-31 0001622408 us-gaap:CommonStockMember 2014-06-30 0001622408 us-gaap:AdditionalPaidInCapitalMember 2014-04-01 2014-06-30 0001622408 us-gaap:AdditionalPaidInCapitalMember 2014-03-31 0001622408 us-gaap:AdditionalPaidInCapitalMember 2014-06-30 0001622408 us-gaap:RetainedEarningsMember 2014-04-01 2014-06-30 0001622408 us-gaap:RetainedEarningsMember 2014-03-31 0001622408 us-gaap:RetainedEarningsMember 2014-06-30 0001622408 2014-04-01 2014-06-30 0001622408 2014-03-31 0001622408 us-gaap:BuildingMember 2014-07-01 2015-03-31 0001622408 FIRSTPRIORITY:OnJulyTenTwoThousandsFourteenMember 2015-03-31 0001622408 2014-03-30 2014-03-31 0001622408 us-gaap:CommonStockMember 2015-03-31 0001622408 us-gaap:AdditionalPaidInCapitalMember 2014-07-01 2015-03-31 0001622408 us-gaap:AdditionalPaidInCapitalMember 2015-03-31 0001622408 us-gaap:RetainedEarningsMember 2014-07-01 2015-03-31 0001622408 us-gaap:RetainedEarningsMember 2015-03-31 iso4217:USD xbrli:shares iso4217:USD xbrli:shares First Priority Tax Solutions Inc. 0001622408 10-Q 2015-03-31 false --06-30 No No Yes Smaller Reporting Company Q3 2015 5740000

0.000001

8000000

0.000001

92000000

5740000

-42867

-29879

-15809

-4

-42867

On July 10, 2014, the Company sold property located at 1029 Valley St, Dayton, Ohio to a third party and received a promissory note in the amount of $4,400. The Company accreted interest at 5% per annum on the note ($77). The note requires monthly payments of $400 commencing on September 1, 2014. With the down payment and the first months receipt of payment, the note has a balance of $861 at March 31, 2015.   On August 21, 2014, the Company sold property located at 1061 Gerhard St, Dayton, Ohio to a third party and received a promissory note in the amount of $4,500. The Company accreted interest at 5% per annum on the note ($60). The note requires monthly payments of $500 commencing on October 1, 2014. The note has been satisfied on March 11, 2015.

On June 1, 2014, the Company entered into a note payable with a third-party in the amount of $85,000. The note bears interest at 4% per annum with interest and principal due on June 1, 2016. Accrued interest totaled $2,832 at March 31, 2015.

Shares Authorized   Upon formation, the total number of shares of all classes of stock which the Company is authorized to issue is Ninety Two Million (92,000,000) shares of Common Stock, par value $0.000001 per share, and Eight Million (8,000,000) shares of Preferred Stock, par value $0.000001 per share.   Common Stock   On March 31, 2014, upon formation, the Company issued an aggregate of 4,000,000 shares of the newly formed corporations common stock to its Chief Executive Officer at the par value of $0.000001 per share or $4 for compensation.   From March 31, 2014 through June 30, 2014, the Company authorized the issuance of 1,740,000 shares of its common stock for cash at $0.02 per share for a total of $36,951.

Free Office Space   The Company has been provided office space by its Chief Executive Officer at no cost. The management determined that such cost is nominal and did not recognize the rent expense in its financial statements.   In June 2014, the Companys president paid $14,000 in legal expenses for the Company which has been treated as a contribution to capital.   In July 2014, the Companys president contributed two properties in Dayton, Ohio. Both properties were recognized at no cost to the Company. The president also paid for repairs and maintenance on these properties totaling $2,400. The amount has been recorded as a contribution to capital.

The Company operates in the Real Estate industry and the operations will be concentrated in the Cincinnati and Dayton, Ohio metropolitan areas.

The Company has evaluated all events that occurred after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. The Management of the Company determined that there were no reportable subsequent events to be disclosed.

Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="2" id="ffc" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">Estimated Useful Life (Years)</td> <td> </td></tr> <tr> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="2" style="vertical-align: bottom"> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; text-align: justify">Building</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">30</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; text-align: justify">Land</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">N/A</td> <td style="text-align: justify"> </td></tr> </table>

P30Y

36951

861

10011

120425

15000

60000

1500

73500

83511

120425

3832

279

3832

279

85000

88832

85279

53349

50949

-58676

-15809

83511

120425

5740000

4000000

-0.01

-0.00

-42867

-29879

-4

-2552

-838

-130

-34

-40885

-29515

-4

47385

29515

6570

4242

40815

25273

6500

2400

8900

1982

364

5740000

-5321

35146

50949

-15809

53349

-58676

4000000 4 4

1740000

36949

36951

2400 14000 14000 2400

9150

78474

-69324

39351

36951

2400

-70861

75000

861

-37814

3553

1500

5000

440

-5000

As of March 31, 2015, real estate investment consisted of one commercial property located at 1784 Stanley Avenue, Dayton, Ohio, which is not yet rented.   Depreciation expense was $1,500 for the nine months ended March 31, 2015.

First Priority Tax Solutions, Inc. (First Priority or the Company) was incorporated on March 31, 2014 under the laws of the State of Delaware.   The Company engages in the business of acquiring, developing and managing residential and commercial income-producing properties in the Cincinnati and Dayton, Ohio metropolitan areas. Revenue will be generated primarily from rental income from the tenants occupying the properties acquired.

The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Companys financial condition and results and require managements most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Companys significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.   The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (SEC) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full year. These unaudited interim financial statements should be read in conjunction with the financial statements of the Company for the reporting period ended June 30, 2014 and notes thereto contained in the Companys Registration Statement on Form S-1, which was declared effective on February 5, 2015.   Development Stage Company   The Company is a development stage company as defined by section 915-10-20 of the FASB Accounting Standards Codification. The Company is devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced. All losses accumulated since inception have been considered as part of the Company's development stage activities.   The Company has elected to adopt early application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915.   Fiscal Year End   The Company elected June 30th as its fiscal year end date upon its formation.   Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions   The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).   Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Companys critical accounting estimates and assumptions affecting the financial statements were:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: top"> <td style="width: 60px; text-align: justify">(i)</td> <td style="text-align: justify">Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">(ii)</td> <td style="text-align: justify">Fair value of long-lived assets: Fair value is generally determined using the assets expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Companys overall strategy with respect to the manner or use of the acquired assets or changes in the Companys overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Companys stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">(iii)</td> <td style="text-align: justify">Valuation allowance for deferred tax assets: Management assumes that the realization of the Companys net deferred tax assets resulting from its net operating loss (NOL) carryforwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.</td></tr> </table>    These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.   Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.   Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.   Actual results could differ from those estimates.   Fair Value of Financial Instrument and Fair Value Measurements   The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (Paragraph 820-10-35-37) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="vertical-align: top; width: 12%; text-align: justify">Level 1</td> <td style="vertical-align: top; text-align: justify">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.</td></tr> <tr> <td style="vertical-align: top; text-align: justify"> </td> <td style="vertical-align: top; text-align: justify"> </td></tr> <tr> <td style="vertical-align: top; text-align: justify">Level 2</td> <td style="vertical-align: top; text-align: justify">Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.</td></tr> <tr> <td style="vertical-align: top; text-align: justify"> </td> <td style="vertical-align: top; text-align: justify"> </td></tr> <tr> <td style="vertical-align: top; text-align: justify">Level 3</td> <td style="vertical-align: top; text-align: justify">Pricing inputs that are generally observable inputs and not corroborated by market data.</td></tr> </table>   Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.   The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.   The carrying amounts of the Companys financial assets and liabilities, such as cash, and accrued expenses, approximate their fair values because of the short maturity of these instruments.   The Companys note payable approximates the fair value of such instrument based upon managements best estimate of interest rates that would be available to the Company for a similar financial arrangement at March 31, 2015.   Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.   Carrying Value, Recoverability and Impairment of Long-Lived Assets   The Company has adopted Section 360-10-35 of the FASB Accounting Standards Codification for its long-lived assets. Pursuant to ASC Paragraph 360-10-35-17 an impairment loss shall be recognized only if the carrying amount of a long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset group). That assessment shall be based on the carrying amount of the asset (asset group) at the date it is tested for recoverability. An impairment loss shall be measured as the amount by which the carrying amount of a long-lived asset (asset group) exceeds its fair value. Pursuant to ASC Paragraph 360-10-35-20 if an impairment loss is recognized, the adjusted carrying amount of a long-lived asset shall be its new cost basis. For a depreciable long-lived asset, the new cost basis shall be depreciated (amortized) over the remaining useful life of that asset. Restoration of a previously recognized impairment loss is prohibited.   Pursuant to ASC Paragraph 360-10-35-21 the Companys long-lived asset (asset group) is tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. The Company considers the following to be some examples of such events or changes in circumstances that may trigger an impairment review: (a) significant decrease in the market price of a long-lived asset (asset group); (b) A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; (c) A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; (d) An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); (e) A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and (f) A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The Company tests its long-lived assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.   Pursuant to ASC Paragraphs 360-10-45-4 and 360-10-45-5 an impairment loss recognized for a long-lived asset (asset group) to be held and used shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amount of that loss. A gain or loss recognized on the sale of a long-lived asset (disposal group) that is not a component of an entity shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amounts of those gains or losses.   Cash Equivalents   The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.   Real Estate   Real Estate is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="2" id="ffc" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">Estimated Useful Life (Years)</td> <td> </td></tr> <tr> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="2" style="vertical-align: bottom"> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; text-align: justify">Building</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">30</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; text-align: justify">Land</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">N/A</td> <td style="text-align: justify"> </td></tr> </table>   Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.   Related Parties   The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.   Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company (Affiliate means, with respect to any specified Person, any other Person that, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with such Person, as such terms are used in and construed under Rule 405 under the Securities Act); b. entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 8251015, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.   The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. The disclosures shall include: a. the nature of the relationship(s) involved b. description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.   The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.   If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Companys financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.   Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.   Revenue Recognition   The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. In addition to the aforementioned general policy, the following are the specific revenue recognition policies for each major category of revenue:   Residential property leases will be for terms of generally one year or less. Rental income is recognized on a straight-line basis over the term of the lease.   Rent concessions, including free rent if incurred in connection with residential property leases, will be amortized on a straight-line basis over the terms of the related leases (generally one year) and will be charged as a reduction of rental revenue.   Deferred Tax Assets and Income Tax Provision   The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the current enacted tax rates and laws. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.   The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (Section 740-10-25). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures.   The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary.   Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In managements opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.   Tax years that remain subject to examination by major tax jurisdictions   The Company discloses tax years that remain subject to examination by major tax jurisdictions pursuant to the ASC Paragraph 740-10-50-15.   Earnings per Share   Earnings per share ("EPS") are the amount of earnings attributable to each share of common stock. For convenience, the term is used to refer to either earnings or loss per share. EPS is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Pursuant to ASC Paragraphs 260-10-45-10 through 260-10-45-16 Basic EPS shall be computed by dividing income available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) during the period. Income available to common stockholders shall be computed by deducting both the dividends declared in the period on preferred stock (whether or not paid) and the dividends accumulated for the period on cumulative preferred stock (whether or not earned) from income from continuing operations (if that amount appears in the income statement) and also from net income. The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants.   Pursuant to ASC Paragraphs 260-10-45-45-21 through 260-10-45-45-23 Diluted EPS shall be based on the most advantageous conversion rate or exercise price from the standpoint of the security holder. The dilutive effect of outstanding call options and warrants (and their equivalents) issued by the reporting entity shall be reflected in diluted EPS by application of the treasury stock method unless the provisions of paragraphs 260-10-45-35 through 45-36 and 260-10-55-8 through 55-11 require that another method be applied. Equivalents of options and warrants include non-vested stock granted to employees, stock purchase contracts, and partially paid stock subscriptions (see paragraph 260105523). Anti-dilutive contracts, such as purchased put options and purchased call options, shall be excluded from diluted EPS. Under the treasury stock method: a. Exercise of options and warrants shall be assumed at the beginning of the period (or at time of issuance, if later) and common shares shall be assumed to be issued. b. The proceeds from exercise shall be assumed to be used to purchase common stock at the average market price during the period. (See paragraphs 260-10-45-29 and 260-10-55-4 through 55-5.) c. The incremental shares (the difference between the number of shares assumed issued and the number of shares assumed purchased) shall be included in the denominator of the diluted EPS computation.   There were no potentially dilutive common shares outstanding for the interim period ended March 31, 2015 or 2014.   Cash Flows Reporting   The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (Indirect method) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.   Subsequent Events   The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.   Recently Issued Accounting Pronouncements   In May 2014, the FASB issued the FASB Accounting Standards Update No. 2014-09 Revenue from Contracts with Customers (Topic 606) (ASU 2014-09).   This guidance amends the existing FASB Accounting Standards Codification, creating a new Topic 606, Revenue from Contracts with Customer. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.   To achieve that core principle, an entity should apply the following steps:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: top"> <td style="width: 60px; text-align: justify">1.</td> <td style="text-align: justify">Identify the contract(s) with the customer</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">2.</td> <td style="text-align: justify">Identify the performance obligations in the contract</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">3.</td> <td style="text-align: justify">Determine the transaction price</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">4.</td> <td style="text-align: justify">Allocate the transaction price to the performance obligations in the contract</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">5.</td> <td style="text-align: justify">Recognize revenue when (or as) the entity satisfies a performance obligations</td></tr> </table>   The ASU also provides guidance on disclosures that should be provided to enable financial statement users to understand the nature, amount, timing, and uncertainty of revenue recognition and cash flows arising from contracts with customers. Qualitative and quantitative information is required about the following:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: top"> <td style="width: 60px; text-align: justify">1.</td> <td style="text-align: justify">Contracts with customers including revenue and impairments recognized, disaggregation of revenue, and information about contract balances and performance obligations (including the transaction price allocated to the remaining performance obligations).</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">2.</td> <td style="text-align: justify">Significant judgments and changes in judgments determining the timing of satisfaction of performance obligations (over time or at a point in time), and determining the transaction price and amounts allocated to performance obligations.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">3.</td> <td style="text-align: justify">Assets recognized from the costs to obtain or fulfill a contract.</td></tr> </table>   In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation.   The amendments in this Update remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.   The amendments also clarify that the guidance in Topic 275, Risks and Uncertainties, is applicable to entities that have not commenced planned principal operations.   Finally, the amendments remove paragraph 810-10-15-16. Paragraph 810-10-15-16 states that a development stage entity does not meet the condition in paragraph 810-10-15-14(a) to be a variable interest entity if (1) the entity can demonstrate that the equity invested in the legal entity is sufficient to permit it to finance the activities that it is currently engaged in and (2) the entitys governing documents and contractual arrangements allow additional equity investments.   The amendments in this Update also eliminate an exception provided to development stage entities in Topic 810, Consolidation, for determining whether an entity is a variable interest entity on the basis of the amount of investment equity that is at risk. The amendments to eliminate that exception simplify U.S. GAAP by reducing avoidable complexity in existing accounting literature and improve the relevance of information provided to financial statement users by requiring the application of the same consolidation guidance by all reporting entities. The elimination of the exception may change the consolidation analysis, consolidation decision, and disclosure requirements for a reporting entity that has an interest in an entity in the development stage.   The amendments related to the elimination of inception-to-date information and the other remaining disclosure requirements of Topic 915 should be applied retrospectively except for the clarification to Topic 275, which shall be applied prospectively. For public business entities, those amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein.   Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entitys financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915.   In August 2014, the FASB issued the FASB Accounting Standards Update No. 2014-15Presentation of Financial StatementsGoing Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entitys Ability to Continue as a Going Concern (ASU 2014-15).   In connection with preparing financial statements for each annual and interim reporting period, an entitys management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entitys ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). Managements evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued (or at the date that the financial statements are available to be issued when applicable). Substantial doubt about an entitys ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The term probable is used consistently with its use in Topic 450, Contingencies.   When management identifies conditions or events that raise substantial doubt about an entitys ability to continue as a going concern, management should consider whether its plans that are intended to mitigate those relevant conditions or events will alleviate the substantial doubt. The mitigating effect of managements plans should be considered only to the extent that (1) it is probable that the plans will be effectively implemented and, if so, (2) it is probable that the plans will mitigate the conditions or events that raise substantial doubt about the entitys ability to continue as a going concern.   If conditions or events raise substantial doubt about an entitys ability to continue as a going concern, but the substantial doubt is alleviated as a result of consideration of managements plans, the entity should disclose information that enables users of the financial statements to understand all of the following (or refer to similar information disclosed elsewhere in the footnotes):   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: top"> <td style="width: 60px; text-align: justify">a.</td> <td style="text-align: justify">Principal conditions or events that raised substantial doubt about the entitys ability to continue as a going concern (before consideration of managements plans).</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">b.</td> <td style="text-align: justify">Managements evaluation of the significance of those conditions or events in relation to the entitys ability to meet its obligations.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">c.</td> <td style="text-align: justify">Managements plans that alleviated substantial doubt about the entitys ability to continue as a going concern.</td></tr> </table>    If conditions or events raise substantial doubt about an entitys ability to continue as a going concern, and substantial doubt is not alleviated after consideration of managements plans, an entity should include a statement in the footnotes indicating that there is substantial doubt about the entitys ability to continue as a going concern within one year after the date that the financial statements are issued (or available to be issued). Additionally, the entity should disclose information that enables users of the financial statements to understand all of the following:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 60px; text-align: justify">a.</td> <td style="text-align: justify">Principal conditions or events that raise substantial doubt about the entitys ability to continue as a going concern.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">b.</td> <td style="text-align: justify">Managements evaluation of the significance of those conditions or events in relation to the entitys ability to meet its obligations.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">c.</td> <td style="text-align: justify">Managements plans that are intended to mitigate the conditions or events that raise substantial doubt about the entitys ability to continue as a going concern.</td></tr> </table>    The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.   Management does not believe that any other recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

The Company has elected to adopt early application of Accounting Standards Update No. 2014-15, Presentation of Financial StatementsGoing Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entitys Ability to Continue as a Going Concern (ASU 2014-15).   The Companys financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.   As reflected in the financial statements, the Company had an accumulated deficit at March 31, 2015, a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt about the Companys ability to continue as a going concern.   The Company is attempting to commence operations and generate sufficient revenue; however, the Companys cash position may not be sufficient to support its daily operations. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.   The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

In May 2014, the FASB issued the FASB Accounting Standards Update No. 2014-09 Revenue from Contracts with Customers (Topic 606) (ASU 2014-09).   This guidance amends the existing FASB Accounting Standards Codification, creating a new Topic 606, Revenue from Contracts with Customer. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.   To achieve that core principle, an entity should apply the following steps:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: top"> <td style="width: 60px; text-align: justify">1.</td> <td style="text-align: justify">Identify the contract(s) with the customer</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">2.</td> <td style="text-align: justify">Identify the performance obligations in the contract</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">3.</td> <td style="text-align: justify">Determine the transaction price</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">4.</td> <td style="text-align: justify">Allocate the transaction price to the performance obligations in the contract</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">5.</td> <td style="text-align: justify">Recognize revenue when (or as) the entity satisfies a performance obligations</td></tr> </table>   The ASU also provides guidance on disclosures that should be provided to enable financial statement users to understand the nature, amount, timing, and uncertainty of revenue recognition and cash flows arising from contracts with customers. Qualitative and quantitative information is required about the following:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: top"> <td style="width: 60px; text-align: justify">1.</td> <td style="text-align: justify">Contracts with customers including revenue and impairments recognized, disaggregation of revenue, and information about contract balances and performance obligations (including the transaction price allocated to the remaining performance obligations).</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">2.</td> <td style="text-align: justify">Significant judgments and changes in judgments determining the timing of satisfaction of performance obligations (over time or at a point in time), and determining the transaction price and amounts allocated to performance obligations.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">3.</td> <td style="text-align: justify">Assets recognized from the costs to obtain or fulfill a contract.</td></tr> </table>   In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation.   The amendments in this Update remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.   The amendments also clarify that the guidance in Topic 275, Risks and Uncertainties, is applicable to entities that have not commenced planned principal operations.   Finally, the amendments remove paragraph 810-10-15-16. Paragraph 810-10-15-16 states that a development stage entity does not meet the condition in paragraph 810-10-15-14(a) to be a variable interest entity if (1) the entity can demonstrate that the equity invested in the legal entity is sufficient to permit it to finance the activities that it is currently engaged in and (2) the entitys governing documents and contractual arrangements allow additional equity investments.   The amendments in this Update also eliminate an exception provided to development stage entities in Topic 810, Consolidation, for determining whether an entity is a variable interest entity on the basis of the amount of investment equity that is at risk. The amendments to eliminate that exception simplify U.S. GAAP by reducing avoidable complexity in existing accounting literature and improve the relevance of information provided to financial statement users by requiring the application of the same consolidation guidance by all reporting entities. The elimination of the exception may change the consolidation analysis, consolidation decision, and disclosure requirements for a reporting entity that has an interest in an entity in the development stage.   The amendments related to the elimination of inception-to-date information and the other remaining disclosure requirements of Topic 915 should be applied retrospectively except for the clarification to Topic 275, which shall be applied prospectively. For public business entities, those amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein.   Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entitys financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915.   In August 2014, the FASB issued the FASB Accounting Standards Update No. 2014-15Presentation of Financial StatementsGoing Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entitys Ability to Continue as a Going Concern (ASU 2014-15).   In connection with preparing financial statements for each annual and interim reporting period, an entitys management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entitys ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). Managements evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued (or at the date that the financial statements are available to be issued when applicable). Substantial doubt about an entitys ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The term probable is used consistently with its use in Topic 450, Contingencies.   When management identifies conditions or events that raise substantial doubt about an entitys ability to continue as a going concern, management should consider whether its plans that are intended to mitigate those relevant conditions or events will alleviate the substantial doubt. The mitigating effect of managements plans should be considered only to the extent that (1) it is probable that the plans will be effectively implemented and, if so, (2) it is probable that the plans will mitigate the conditions or events that raise substantial doubt about the entitys ability to continue as a going concern.   If conditions or events raise substantial doubt about an entitys ability to continue as a going concern, but the substantial doubt is alleviated as a result of consideration of managements plans, the entity should disclose information that enables users of the financial statements to understand all of the following (or refer to similar information disclosed elsewhere in the footnotes):   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: top"> <td style="width: 60px; text-align: justify">a.</td> <td style="text-align: justify">Principal conditions or events that raised substantial doubt about the entitys ability to continue as a going concern (before consideration of managements plans).</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">b.</td> <td style="text-align: justify">Managements evaluation of the significance of those conditions or events in relation to the entitys ability to meet its obligations.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">c.</td> <td style="text-align: justify">Managements plans that alleviated substantial doubt about the entitys ability to continue as a going concern.</td></tr> </table>    If conditions or events raise substantial doubt about an entitys ability to continue as a going concern, and substantial doubt is not alleviated after consideration of managements plans, an entity should include a statement in the footnotes indicating that there is substantial doubt about the entitys ability to continue as a going concern within one year after the date that the financial statements are issued (or available to be issued). Additionally, the entity should disclose information that enables users of the financial statements to understand all of the following:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 60px; text-align: justify">a.</td> <td style="text-align: justify">Principal conditions or events that raise substantial doubt about the entitys ability to continue as a going concern.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">b.</td> <td style="text-align: justify">Managements evaluation of the significance of those conditions or events in relation to the entitys ability to meet its obligations.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">c.</td> <td style="text-align: justify">Managements plans that are intended to mitigate the conditions or events that raise substantial doubt about the entitys ability to continue as a going concern.</td></tr> </table>    The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.   Management does not believe that any other recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.

The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (Indirect method) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.

Earnings per share ("EPS") are the amount of earnings attributable to each share of common stock. For convenience, the term is used to refer to either earnings or loss per share. EPS is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Pursuant to ASC Paragraphs 260-10-45-10 through 260-10-45-16 Basic EPS shall be computed by dividing income available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) during the period. Income available to common stockholders shall be computed by deducting both the dividends declared in the period on preferred stock (whether or not paid) and the dividends accumulated for the period on cumulative preferred stock (whether or not earned) from income from continuing operations (if that amount appears in the income statement) and also from net income. The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants.   Pursuant to ASC Paragraphs 260-10-45-45-21 through 260-10-45-45-23 Diluted EPS shall be based on the most advantageous conversion rate or exercise price from the standpoint of the security holder. The dilutive effect of outstanding call options and warrants (and their equivalents) issued by the reporting entity shall be reflected in diluted EPS by application of the treasury stock method unless the provisions of paragraphs 260-10-45-35 through 45-36 and 260-10-55-8 through 55-11 require that another method be applied. Equivalents of options and warrants include non-vested stock granted to employees, stock purchase contracts, and partially paid stock subscriptions (see paragraph 260105523). Anti-dilutive contracts, such as purchased put options and purchased call options, shall be excluded from diluted EPS. Under the treasury stock method: a. Exercise of options and warrants shall be assumed at the beginning of the period (or at time of issuance, if later) and common shares shall be assumed to be issued. b. The proceeds from exercise shall be assumed to be used to purchase common stock at the average market price during the period. (See paragraphs 260-10-45-29 and 260-10-55-4 through 55-5.) c. The incremental shares (the difference between the number of shares assumed issued and the number of shares assumed purchased) shall be included in the denominator of the diluted EPS computation.   There were no potentially dilutive common shares outstanding for the interim period ended March 31, 2015 or 2014.

The Company discloses tax years that remain subject to examination by major tax jurisdictions pursuant to the ASC Paragraph 740-10-50-15. The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the current enacted tax rates and laws. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.   The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (Section 740-10-25). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures.   The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides valuation allowances as management deems necessary.   Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In managements opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.

The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. In addition to the aforementioned general policy, the following are the specific revenue recognition policies for each major category of revenue:   Residential property leases will be for terms of generally one year or less. Rental income is recognized on a straight-line basis over the term of the lease.   Rent concessions, including free rent if incurred in connection with residential property leases, will be amortized on a straight-line basis over the terms of the related leases (generally one year) and will be charged as a reduction of rental revenue.

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.   Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company (Affiliate means, with respect to any specified Person, any other Person that, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with such Person, as such terms are used in and construed under Rule 405 under the Securities Act); b. entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 8251015, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.   The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. The disclosures shall include: a. the nature of the relationship(s) involved b. description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.   The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.   If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Companys financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.   Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.

Real Estate is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="2" id="ffc" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">Estimated Useful Life (Years)</td> <td> </td></tr> <tr> <td style="vertical-align: bottom"> </td> <td> </td> <td colspan="2" style="vertical-align: bottom"> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; text-align: justify">Building</td> <td style="width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">30</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; text-align: justify">Land</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">N/A</td> <td style="text-align: justify"> </td></tr> </table>   Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.

The Company has adopted Section 360-10-35 of the FASB Accounting Standards Codification for its long-lived assets. Pursuant to ASC Paragraph 360-10-35-17 an impairment loss shall be recognized only if the carrying amount of a long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset group). That assessment shall be based on the carrying amount of the asset (asset group) at the date it is tested for recoverability. An impairment loss shall be measured as the amount by which the carrying amount of a long-lived asset (asset group) exceeds its fair value. Pursuant to ASC Paragraph 360-10-35-20 if an impairment loss is recognized, the adjusted carrying amount of a long-lived asset shall be its new cost basis. For a depreciable long-lived asset, the new cost basis shall be depreciated (amortized) over the remaining useful life of that asset. Restoration of a previously recognized impairment loss is prohibited.   Pursuant to ASC Paragraph 360-10-35-21 the Companys long-lived asset (asset group) is tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. The Company considers the following to be some examples of such events or changes in circumstances that may trigger an impairment review: (a) significant decrease in the market price of a long-lived asset (asset group); (b) A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; (c) A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; (d) An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); (e) A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and (f) A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The Company tests its long-lived assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.   Pursuant to ASC Paragraphs 360-10-45-4 and 360-10-45-5 an impairment loss recognized for a long-lived asset (asset group) to be held and used shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amount of that loss. A gain or loss recognized on the sale of a long-lived asset (disposal group) that is not a component of an entity shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amounts of those gains or losses.

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (Paragraph 820-10-35-37) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="vertical-align: top; width: 13%; text-align: justify">Level 1</td> <td style="vertical-align: top; text-align: justify">Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.</td></tr> <tr> <td style="vertical-align: top; text-align: justify"> </td> <td style="vertical-align: top; text-align: justify"> </td></tr> <tr> <td style="vertical-align: top; text-align: justify">Level 2</td> <td style="vertical-align: top; text-align: justify">Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.</td></tr> <tr> <td style="vertical-align: top; text-align: justify"> </td> <td style="vertical-align: top; text-align: justify"> </td></tr> <tr> <td style="vertical-align: top; text-align: justify">Level 3</td> <td style="vertical-align: top; text-align: justify">Pricing inputs that are generally observable inputs and not corroborated by market data.</td></tr> </table>   Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.   The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.   The carrying amounts of the Companys financial assets and liabilities, such as cash, and accrued expenses, approximate their fair values because of the short maturity of these instruments.   The Companys note payable approximates the fair value of such instrument based upon managements best estimate of interest rates that would be available to the Company for a similar financial arrangement at March 31, 2015.   Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).   Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Companys critical accounting estimates and assumptions affecting the financial statements were:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: top"> <td style="width: 60px; text-align: justify">(i)</td> <td style="text-align: justify">Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">(ii)</td> <td style="text-align: justify">Fair value of long-lived assets: Fair value is generally determined using the assets expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Companys overall strategy with respect to the manner or use of the acquired assets or changes in the Companys overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Companys stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">(iii)</td> <td style="text-align: justify">Valuation allowance for deferred tax assets: Management assumes that the realization of the Companys net deferred tax assets resulting from its net operating loss (NOL) carryforwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.</td></tr> </table>    These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.   Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.   Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.   Actual results could differ from those estimates.

The Company elected June 30th as its fiscal year end date upon its formation.

The Company is a development stage company as defined by section 915-10-20 of the FASB Accounting Standards Codification. The Company is devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced. All losses accumulated since inception have been considered as part of the Company's development stage activities.   The Company has elected to adopt early application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915. One commercial property located at 1784 Stanley Avenue, Dayton, Ohio,

4400

2832

EX-101.SCH 6 firstpriority-20150331.xsd XBRL TAXONOMY EXTENSION SCHEMA 00000001 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - Balance Sheets link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - Statements of Operations (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - Statement of Changes in Stockholders' Equity (Deficit) (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000006 - Statement - Statement of Cash Flows (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000007 - Disclosure - Organization and Operations link:presentationLink link:calculationLink link:definitionLink 00000008 - Disclosure - Significant and Critical Accounting Policies and Practices link:presentationLink link:calculationLink link:definitionLink 00000009 - Disclosure - Going Concern link:presentationLink link:calculationLink link:definitionLink 00000010 - Disclosure - Real Estate link:presentationLink link:calculationLink link:definitionLink 00000011 - Disclosure - Notes Receivable link:presentationLink link:calculationLink link:definitionLink 00000012 - Disclosure - Note Payable link:presentationLink link:calculationLink link:definitionLink 00000013 - Disclosure - Stockholders' Equity (Deficit) link:presentationLink link:calculationLink link:definitionLink 00000014 - Disclosure - Related Party Transactions link:presentationLink link:calculationLink link:definitionLink 00000015 - Disclosure - Concentration in Geographic Areas link:presentationLink link:calculationLink link:definitionLink 00000016 - Disclosure - Subsequent Events link:presentationLink link:calculationLink link:definitionLink 00000017 - Disclosure - Significant and Critical Accounting Policies and Practices (Policies) link:presentationLink link:calculationLink link:definitionLink 00000018 - Disclosure - Significant and Critical Accounting Policies and Practices (Tables) link:presentationLink link:calculationLink link:definitionLink 00000019 - Disclosure - Significant and Critical Accounting Policies and Practices (Details) link:presentationLink link:calculationLink link:definitionLink 00000020 - Disclosure - Real Estate (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000021 - Disclosure - Notes Receivable (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000022 - Disclosure - Note Payable (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000023 - Disclosure - Stockholders' Equity (Deficit) (Details Narrative) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 7 firstpriority-20150331_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE EX-101.DEF 8 firstpriority-20150331_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE EX-101.LAB 9 firstpriority-20150331_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE Common Stock Equity Components [Axis] Additional Paid-In Capital Accumulated Deficit Building [Member] Real Estate Property Ownership [Axis] Land [Member] On July 10, 2014 Debt Instrument [Axis] On August 21, 2014 Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Is Entity a Well-known Seasoned Issuer? Is Entity a Voluntary Filer? Is Entity's Reporting Status Current? Entity Filer Category Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Balance Sheets Assets Current Assets Cash Stock subscription receivable Property purchase deposit Notes receivable Total current assets Real Estate Land Building Accumulated depreciation Real estate, net Total Assets Liabilities and Stockholders' Equity (Deficit) Current Liabilities Accrued expenses Total current liabilities Non-current Liabilities Note payable Total Noncurrent liabilities Total liabilities Stockholders' Equity (Deficit) Preferred stock par value $0.000001: 8,000,000 shares authorized; none issued or outstanding Common stock par value $0.000001: 92,000,000 shares authorized; 5,740,000 shares issued and outstanding Additional paid-in capital Accumulated deficit Total Stockholders' Equity (Deficit) Total Liabilities and Stockholders' Equity (Deficit) Balance Sheets Parenthetical Stockholders' Equity Preferred stock, par value Preferred stock, shares authorized Preferred stock, shares issued Preferred stock, shares outstanding Common stock, par value Common stock, shares authorized Common stock, shares issued Common stock, shares outstanding Statements Of Operations Revenue Cost of revenue Gross margin Operating Expenses Professional fees Officer's compensation General and administrative Total operating expenses Loss from Operations Other (Income) Expense Other income Interest Income Interest expense Other (income) expense, net Loss before Income Tax Provision Income Tax Provision Net Loss Earnings per share Basic and Diluted Weighted average common shares outstanding Basic and Diluted Statement [Table] Statement [Line Items] Beginning Balance, Shares Beginning Balance, Amount Shares issued to founder for compensation, Shares Shares issued to founder for compensation, Amount Shares issued for cash at $0.02 per share, Shares Shares issued for cash at $0.02 per share, Amount Expenses paid by president Net loss Ending Balance, Shares Ending Balance, Amount Statement Of Cash Flows Cash Flows from Operating Activities Adjustments to reconcile net loss to net cash used in operating activities: Depreciation Stock compensation Changes in operating assets and liabilities: Accrued expenses Net Cash Used in Operating Activities Cash Flows from Investing Activitites Notes receivable Property purchase deposit Purchase of real estate Net cash used in investing activities Cash Flows from Financing Activities Contribution to capital Proceeds from sales of stock for cash Net Cash Provided by Financing Activities Net Change in Cash Cash - beginning of reporting period Cash - end of reporting period Supplemental disclosure of cash flow information: Interest paid Income tax paid Notes to Financial Statements Note 1 - Organization and Operations Note 2 - Significant and Critical Accounting Policies and Practices Note 3 - Going Concern Note 4 - Real Estate Note 5 - Notes Receivable Note 6 - Note Payable Note 7 - Stockholders' Equity (Deficit) Note 8 - Related Party Transactions Note 9 - Concentration in Geographic Areas Note 10 - Subsequent Events Significant And Critical Accounting Policies And Practices Policies Development Stage Company Fiscal Year End Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions Fair Value of Financial Instrument and Fair Value Measurements Carrying Value, Recoverability and Impairment of Long-Lived Assets Cash Equivalents Real Estate Related Parties Revenue Recognition Deferred Tax Assets and Income Tax Provision Tax years that remain subject to examination by major tax jurisdictions Earnings per Share Cash Flows Reporting Subsequent Events Recently Issued Accounting Pronouncements Significant And Critical Accounting Policies And Practices Tables Real Estate Estimated Useful Life (Years) Real Estate Details Narrative Depreciation expense Real estate investments Promissory note, Amount Note Payable Details Narrative Accrued interest Stockholders Equity Deficit Details Narrative Property purchase deposit. Shares issued to founder for compensation, Shares. Shares issued to founder for compensation, Amount. Expenses paid by president. Assets, Current Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment Property, Plant and Equipment, Net Assets [Default Label] Liabilities, Current Liabilities, Noncurrent Liabilities Stockholders' Equity Attributable to Parent Liabilities and Equity Gross Profit Operating Expenses [Default Label] Other Comprehensive Income (Loss), Tax Other Nonoperating Expense Nonoperating Income (Expense) Weighted Average Number of Shares Outstanding, Basic and Diluted Shares, Issued Increase (Decrease) in Accrued Liabilities Net Cash Provided by (Used in) Operating Activities Payments to Acquire Notes Receivable ReturnOfDepositOnPropertyAcquisition Payments to Acquire Real Estate Net Cash Provided by (Used in) Investing Activities Net Cash Provided by (Used in) Financing Activities Cash, Period Increase (Decrease) Real Estate, Policy [Policy Text Block] Schedule of Real Estate Properties [Table Text Block] EX-101.PRE 10 firstpriority-20150331_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE EXCEL 11 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx M4$L#!!0`!@`(````(0#X\2[1P@$``,X0```3``@"6T-O;G1E;G1?5'EP97-= M+GAM;""B!`(HH``"```````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M``````````````````````````````````````#,F-]*PS`4QN\%WZ'D5M8L M];^L\V+JI0KJ`\3D;"U+DY!DNKV]IYT.D;DQ''AN&MKDG._7%+[R97`];TSV M!B'6SI9,Y'V6@55.UW92LI?GN]X%RV*25DOC+)1L`9%=#P\/!L\+#S'#:AM+ M5J7DKSB/JH)&QMQYL#@S=J&1"6_#A'NIIG("O.CWS[AR-H%-O=3V8,/!#8SE MS*3L=HZ/ER0!3&39:+FPU2J9]-[42B8DY6]6_U#I?2KD6-FMB57MXQ%B,+Y6 MH9WY7>"S[@&W)M0:LD<9TKUL$(//#7]W8?KJW#3?W&0-I1N/:P7:J5F#.Y!' M'T#J6`&DQN3=F#>RME_<&_2[Q9%W@]@S2/M^7>,=.0HB',=$.$Z(<)P2X3@C MPG%.A.."",YY;`0AU;"*V.NB MZDH1L_ON@C^R,K2G`QKT&FW>G48,/P```/__`P!02P,$%``&``@````A`+55 M,"/U````3`(```L`"`)?]=J>*V?5@^@8B)G:13'&HX< M85?=WFQ?>*24FV+7^ZBRBXL:NI3\(V(T'4\4"_'L)MI<3_3_MCAQ(DN)T$C@\SS?BG-`Z^N!+I]H MJ?B]SCSBIX3A363X8<'%#U1?````__\#`%!+`P04``8`"````"$`]6F^?;(! M``!]#P``&@`(`7AL+U]R96QS+W=O6 M.OM&ZW8`(>T*XP=$;=96:],J"1_[]T1CI$P"PR'R95)I1-=+Y/]FJ M[FWBLVB;LJE7;4]4K[)_O.M-+YHREY+_.#+!47:3KCYGL.MK[( MF6R+C)EMX>_?'7M_\]^YN_V^SM5]E[^T2KL?KN!OG3G82BGGDTI3*I>Q$++\ M]&0Q\HH9_UD,C(G5P!B50PT'4#IB%I..K:11Q9,SWHIVJ-=%&(-#72JT4@)B MH@F>';"$T-G&`C`VE8=VS\!`_3[_.,X:`N M#EZ;J!,F],S`(X3.;00SE(U_6Y*^G$2*R:&>,>B(H:X46B@@1X.R$9.8OG%^ MV5*#A4]'?OI%142=*Z%O!ATA=&ZE*6I=:C6`RA'4RX-`MP>@GC.`SYEE3/L& MG_QN'5ABWHG:3/]0,\'$4*-!R0`U&D#9"/)=`ETF1-1%+Y=-?E?)6@\V#J$O MP_"+C^;U!P```/__`P!02P,$%``&``@````A`/?/3(OM`@``Y@<```\```!X M;"]W;W)K8F]O:RYX;6R45=M.XS`0?5]I_R'*^Y)+2[F(%G$I+"^`*)='RR33 MQ"*U@^VT=+]^QXF:3M)5M3RU$V>.9\XY,SD[_UH4WA*T$4J._>@@]#V0B4J% MS,;^R_/-KV/?,Y;+E!=*PMA?@_'/)S]_G*V4_GA7ZL-#`&G&?FYM>1H$)LEA MPFAS`+HH@#L-1L.!"^@W"J?X?##6?BP2N55(M M0-H&1$/!+99O MZ*J\K$2!IR>#<.`'D[;)1^VE,.=589^QO0TZ\A4/XWCDWG14O`I8F6V2"[VO M-R%3M7*O(K7K-AI@`:OZZ$VD-L?S,`S;9[]!9+G=/$3X@.#7#.(]]:\GZ_8V MC#!4BDVE%7;-[F3#OE`HH6/]#CN+?$^?"ORC[]+(%4Y1+GG!90)LYMXV)"LF M6?'^+/;(-4J3@Q4)1]+;FP<$HR:7WCRSW"*QTAJFYNRA!-U(REXDKU*",B0H MPWXE+8H#N9 M72F45N.XM8J@<[=33\KY_MK0,J$I46?T*MWS/?D%@BD MSKF8_JRY-#RI-PK!&.#X;LO?L5[-KK2-;9WG;D%EFI>Y2-B%)C@1E0J#?D/5 MNX'/"B>!39=N'F@JU2O:<=QLKUMP\%OA!YTM\$W;H2!;H(XZ.\;;7Q$NA!8H MZBBTSXLHK^6B,.R>:\?VLN,Q*A(NW!ZY?7=VL4@Y,24(@W_@;+S:Q>C70_F) MO^->A*7UT.49UP8.:N[P,X!;-L'OD_NI%_SP<-14'&P^T9._````__\#`%!+ M`P04``8`"````"$`75R?-@$%```>%```&````'AL+W=O:.4R8' MGL7E2)QX#C,[461Q!9?%WBE/!8^W\J;LZ'CC\=3)XC2W*<*\&!)#['9IPIE( MWC.>5Q2DX,>X`O[E(3V5=;0L&1(NBXNW]]-3(K(3A'A-CVGU)8/:5I;,O^]S M4<2O1\C[T_7CI(XM+WKALS0I1"EVU0C".42TG_/,F3D0:;78II`!RFX5?+>T MG]TY\WS;62VD0#]3?BX[WZWR(,Y_%.GVKS3GH#:L$Z[`JQ!O"/V^Q2&XV>G= M_2)7X._"VO)=_'ZL_A'G/WFZ/U2PW`%DA(G-MU^,EPDH"F%&7H"1$G$$`O!I M92F6!B@2?\K_YW1;'9;V9#H*PO'$!;CURLOJ)<60MI6\EY7(?A'(5:$HB*>" M^,!>S0/<$>PP7W62$+U2Y";W.]# M&$&(^S2XQCU\A#N"]>H-V^4D[@3I5*\YP#H#6@6@W79ZV>T]CV!=Q;!M)<2$ M(#=5)(A:WL`+C9;&NO/^.'+;+J(QGSW"',$&3Z$IMN.@CPWF3ZVB\V\!4US+BTB;> M3T96&S5+Q)^\2\SI&0H!97V5.OK,<.J(-IJ#:6TN83K=H3?"NB-Z!:"1#*=# MMJ,I:?J;>]^]-@T&7XN>?+\M3U4'=8S>O$X>G60X>40;>\\T.'R#!5.7>]2*HK9?[5\7&Z[$;-P:@]PGTY[N-$W07TJTOFZU;G[VDOX[PK^OO/>26$JVW[LBHV;7" M=%IW;X1U1W0E'S)!KV^"'8NB\$`Y73#OI"TH8VMKP2P?_ MFC!2"W15TOD,7E3C),Y)74<&YC/QZ M@',X#K^JQR,`[X2HZ@L\06I.]E;_`P``__\#`%!+`P04``8`"````"$`^`G* MK6@"```,Y6+>C/%/W^LGD88&4OKG%:JYE-\X@:_S#Y^ MF!R4WIJ2VT"B>44MZ#>E:,R%3;)'Z"35VUWSQ)1L@&(M M*F%/GA0CR;*W3:TT75=0]S'I4W;A]H<;>BF85D85-@(Z$H3>UCPF8P),LTDN MH`)G.]*\F.+7)%L,,)E-O#^_!#^8JSTRI3I\TB+_(FH.9D.;7`/62FT=]"UW M5Q!,;J)7O@'?-,IY07>5_:X.G[G8E!:Z/8""7%U9?EIRP\!0H(E2+X.I"@3` M+Y+"30880H]^/8CG"6U=#;1ZH!@X$"O::@;WR0#8N=*#[R][PI4 MXF)>79`/!;2!3NYGZ2B=D#W8S\Z8^1U,OPM9W(&T"`+Z6I'@T;7(?XMS8"@" MHU9<+VYIO?YY@$#;6D@ZZD(6%X@;J6LIP/NX%`?N2DE'O6ZB><"$B7/F+JXN M.IG[_Y/9@=]G?F?_/&"N,H>+9]_0?C_^ZUI'!]CVN`,.W-5QTXP`N9(1+L9> MQFB8M'X%%>&!AQENZ(9_I7HC:H,J7D`WX^@9PG5XWN%@5>-G=:TL/$N_+>$K MS,'K.`)PH92]'%RWV^_Z[`\```#__P,`4$L#!!0`!@`(````(0#Z&PO=V]R:W-H965T>>R]> MW+W)#KUR;83J2YPE*4:\9ZH2?5/B']\?;Z88&4O[BG:JYR5^YP;?+3]^6.R4 M?C$MYQ8!0V]*W%H[S`DQK.62FD0-O(9J.B:2B MQX%AKJ_A4'4M&']0;"MY;P.)YAVUH-^T8C`'-LFNH9-4OVR'&Z;D`!0;T0G[ M[DDQDFS^U/1*TTT'<;]EMY0=N/WD@EX*II51M4V`C@2AES'/R(P`TW)1"8C` MV8XTKTN\RN;K`I/EPOOS4_"=.7I'IE6[3UI47T3/P6Q(DTO`1JD7!WVJW!)L M)A>['WT"OFI4\9IN._M-[3YST;06LEU`0"ZN>?7^P`T#0X$FR;T,ICH0`$\D MA:L,,(2^^7$G*MN6>%0D^;3(BC'@T88;^R@<)T9L:ZR2OP(JM(R38I*.KB`A(2YOTP.U=+G0:H>@]$"X&:@KY&P. MQ'_W!4)QV)4#EQA:`R(VD,O793Z9+,@K)(#M,?M+2!81!'1% M<>#7]>((" M)I2<4[L^6C@Y&6BN/]F!H41/3IZ=G1PP4+PQ0?F9N'6`S'R&LR)-(\.),J`X M5N9::P0-^N\23SD@E70*AMR77#U[SK#&)JZ]H[ M@UCB:KQY5KF_/.('Z/R!-OR9ZD;T!G6\AJUI,H'S=;@[PL2JP7?.1EEH>?_: MPA7/(8]I`N!:*7N8N-LI_C26OP$``/__`P!02P,$%``&``@````A`/X_"@I: M`@``0@4``!D```!X;"]W;W)K&ULE%3;CILP%'RO MU'^P_+XXD`N[4<@J:91VI5:JJEZ>'7,`*Q@CV[G]?8]Q0K/*5LJ^`(;QS)PY MQ\R>CZHF>S!6ZB:C<32@!!JA<]F4&?WU<_WP2(EUO,EYK1O(Z`DL?9Y__#`[ M:+.U%8`CR-#8C%;.M5/&K*A`<1OI%AK\4FBCN,.E*9EM#?"\VZ1JE@P&$Z:X M;&A@F)I[.'112`$K+78*&A=(#-3V)2XATYQL]VU#T*K%BDVLI;N MU)%2HL3TI6RTX9L:ZS[&(RXNW-WBAEY)8;35A8N0C@6CMS4_L2>&3/-9+K$" M'SLQ4&1T$4^7(\KFLRZ?WQ(.]NJ9V$H?/AN9?Y4-8-C8)M^`C=9;#WW)_2O< MS&YVK[L&?#3:)P.AC'"R0:L6TM/28G86:?5GP"*SU2!)#F3X/U, M$H^C43).'^]@8<%15^"*.SZ?&7T@.#2H:5ON1S">(K.O;(CY!!]]K?\K%6OT M)`O/DE&<=MQNL3W[>9*.9FR/F8HS9ADP>.TQ<8]@Z*:WA#:N+;T=\D79@[VR M#]U;6887US+)VS+#]\AX,"9S93Y)QSUO4`Z8KO^OZAF]1\B#7PO%Z;^<@E#` MX.3T22;II#<3M,,LAU8K,"5\@KJV1.B=G],8>]2_[8_0(NE.0?\!1[CE)7SC MII2-)344N'40I:ALPB$("Z?;;I`VVN'P=H\5_JL`VS&($%QH[2X+?\SZO]_\ M+P```/__`P!02P,$%``&``@````A`#&0>QC,`P``F`P``!@```!X;"]W;W)K MP(F"6FBD*JAZLQ(N])J M=V;GV0&3H`)FL-.T_W[NQ4"QJ79('A(^#N<>G_N!L[M_+7+GA=*DU2\YPIT"_/624[MB*>0E>P^OE2S6)15$!QS/),O36DQ"GB[==3 M*6IVS&'=KW3)XHZ[.1G1%UE<"RE2-0`*9(PYFY"C$ M,S[Z%2YY$$0V``PB?W9A'GR,XO9AAL==R*GLX)( M*[`!W=@F;X]<`/'HN6`WY:#@N2[%5U- M8''UJAK#'IEB^UTMK@Z4*^B6%B%@S70A"$8AF"Y4=M`7AG%]*ZY&^(WJI4\7 MF_Z^(0,\F"X#P2%9#E:[Z%FU+HW0=85"H\$%(RZ03(^+8*C#0=RE%5\OO3L3$74(6TAPBQ`$FT+69IB# M1D"PWA%;2(>PA:QO$8)@4\A[H>F2T(B@+41O8Z4NTO>;DC$J!-]BDSL5P:8, M:K>JAFA#CA\U<]0A;$,VMRA!L*7$&@D'#<$:2?>S63!;@-04I\O,M\WIH+8D M"B^3H3LXY1=P[3?S#)^RQ%ESX]`PAV18.-3J\JC'C&3AM)N<-*IGX["OJ67` MH<7\OQS-,RXA>M.0;="6.]84.;080XXU`J(>,W('A^%T=_3H--RQFYQJC"'' M;O,>,Y)CS>")-30>QM1N>3H8MLT0B-HKZZ;O5NNE!Y]^8!EMCWN5&TQ"M)DS M_YU8#Z"&T:QHWVK)J,>,3+II+,-N<"1GU&#=W,6.]SUJE1CN*)%C4,UZWZ>W M,06O3SSB>2Z=6%QP'T?!T_YJOS%]T#O&_@9L\2IVXG^Q^I25TLEY"H]Z\S7X M5^M-HCY1HFHV24>A8'/7')[A'P"'=[DW!W`JA.I.T*O^/\7^%P```/__`P!0 M2P,$%``&``@````A`-&J%)0;`@``B00``!D```!X;"]W;W)K&ULE)3;CMHP$(;O*_4=+-]OG,,""TJR6H1H5VJEJNKAVCA.8A'; MD6T(O'W',2"VK"IZD\3)/]_,_#.0/Q]DA_;<6*%5@9,HQH@KIBNAF@+__+%^ M>,+(.JHJVFG%"WSD%C^7'S_D@S9;VW+N$!"4+7#K7+\@Q+*62VHCW7,%7VIM M)'5P-`VQO>&T&H-D1](XGA))A<*!L##W,'1="\97FNTD5RY`#.^H@_IM*WI[ MIDEV#TY2L]WU#TS+'A`;T0EW'*$82;9X;90V=--!WX?DD;(S>SS%_@E62PS3,I\].>7X(.]>D:VU<,G(ZHO M0G$P&\;D![#1>NNEKY5_!<'D)GH]#N";016OZ:YSW_7PF8NF=3#M"33D^UI4 MQQ6W#`P%3)1./(GI#@J`*Y+";P880@_C?1"5:PN<3:/)+,X2D*,-MVXM/!(C MMK-.R]]!E)Q0`9*>('`_09+T7@@)!8W]K:BC96[T@&!G(*7MJ=_`9`%@WU@& M]KS?&'3D8UY\T!@*:@O#V)?ITR0G>W"0G33+=S07!8'DEPH@ZW4%_\[LQ05^ MQ.@J\_3"':M;!LTXAC>)LO])Y,5@Q9M$L[\2!CJ1CO8@?&QA9\\!\OC",2UUNY\\-MZ^1,I M_P```/__`P!02P,$%``&``@````A`%;@IIZ%`@``-0<``!D```!X;"]W;W)K M&ULE%7;CMHP$'VOU'^P_$Z1;2[[]QW;0`D@"G[`<3ASH,)U&,$:^9 MRD6]R/"OGZ^=$4;&TCJGE:IYAM^YP8_3CQ\F&Z67IN3<(F"H389+:YN4$,-* M+JF)5,-K^*=06E(+2[T@IM&G]^" M;\S1,S*EVGS6(O\J:@YF0YE<`>9*+1WT+7>O()B<1;_Z`GS7*.<%757VA]I\ MX6)16JAV'Q)R>:7Y^PLW#`P%FJC;=TQ,52``?I$4;F>`(73KYXW(;9GAWB#J M#^->`G`TY\:^"D>)$5L9J^2?`$IV5(&DNR.!>4>2=.\FZ>U(8#Z0_$\!"=EX MQP8;#SZ`Z0H=<]BOUH(V;7$"UIT#:W2W/@$VFG.RY`[O#TCH"6\,$]PAWX1/CI M+@R0X.D8;@4W3DR]"@GBPLD7FKNA"_Z-ZH6H#:IX`1T01T-(5X=S+RRL:GP3 MSY6%\\H_EG`]<>B#.`)PH93=+]S)>KCPIG\!``#__P,`4$L#!!0`!@`(```` M(0#[8J5ME`8``*<;```3````>&PO=&AE;64O=&AE;64Q+GAM;.Q93V_;-A2_ M#]AW('1O;2>V&P=UBMBQFZU-&\1NAQYIF9984Z)`TDE]&]KC@`'#NF&7`;OM M,&PKT`*[=)\F6X>M`_H5]DA*LAC+2](&&];5AT0B?WS_W^,C=?7:@XBA0R(D MY7';JUVN>HC$/A_3.&A[=X;]2QL>D@K'8\QX3-K>G$COVM;[[UW%FRHD$4&P M/I:;N.V%2B6;E8KT81C+RSPA,S*A/D%#3=+;RHCW&+S&2NH!GXF!)DV<%08[GM8T0LYEEPETB%G;`SYC M?C0D#Y2'&)8*)MI>U?R\RM;5"MY,%S&U8FUA7=_\TG7I@O%TS?`4P2AG6NO7 M6U=VJ^>?__J^5/TZOF3XX?/CA_^=/SHT?'#'RTM9^$NCH/BPI???O;GUQ^C M/YY^\_+Q%^5X6<3_^L,GO_S\>3D0,F@AT8LOG_SV[,F+KS[]_;O')?!M@4=% M^)!&1*);Y`@=\`AT,X9Q)2"M.69EN`YQC7=7 M0/$H`UZ?W7=D'81BIF@)YQMAY`#W.&<=+DH-<$/S*EAX.(N#UO5D"53,+2L?VW9`X8NXS'"LY1ZMAUC_J"2SY1 MZ!Y%'4Q+33*D(R>0%HMV:01^F9?I#*YV;+-W%W4X*]-ZAQRZ2$@(S$J$'Q+F MF/$ZGBD".S1P1%H$B)Z9B1)?7B?-AOZ'&(KA\1JCX_M\+H>SHX;.1DC56#.M!FC=4W@K,S6KZ1$0;?785;3 M0IV96\V(9HJBPRU769O8G,O!Y+EJ,)A;$SH;!/T06+D)QW[-&LX[F)&QMKOU M4>86XX6+=)$,\9BD/M)Z+_NH9IR4Q>Q,O91&\\!)0.YF.+"XF)XO14=MK-=8:'O)QTO8F<%2&QR@!KTO= M3&(6P'V3KX0-^U.3V63YPINM3#$W"6IP^V'MOJ2P4P<2(=4.EJ$-#3.5A@"+ M-2[\JIB4OR!5BF'\/U-%[R=P!;$^UA[PX798 M8*0SI>UQH4(.52@)J=\7T#B8V@'1`E>\,`U!!7?4YK\@A_J_S3E+PZ0UG"35 M`0V0H+`?J5`0L@]ER43?*<1JZ=YE2;*4D(FH@K@RL6*/R"%A0UT#FWIO]U`( MH6ZJ25H&#.YD_+GO:0:-`MWD%//-J63YWFMSX)_N?&PR@U)N'38-36;_7,2\ M/5CLJG:]69[MO45%],2BS:IG60',"EM!*TW[UQ3AG%NMK5A+&J\U,N'`B\L: MPV#>$"5PD83T']C_J/"9_>"A-]0A/X#:BN#[A28&80-1?F#R`Y+<< MS=*MOP```/__`P!02P,$%``&``@````A`*I+)5:KN MD?9(J]5^7!/B)*@!1Y@V[;_?L<<)MDE2N&D*?AB_'H]?;!;?/JJC\TX;7K)Z MZ9*)[SJT+MBVK/=+]Y^_7YY2U^%M7F_S(ZOITOVDW/VV^O67Q9DUK_Q`:>M` MA)HOW4/;GN:>QXL#K7(^82=:0\N.-57>PF6S]_BIH?E6/E0=O<#WIUZ5E[6+ M$>;-D!ALMRL+^LR*MXK6+09IZ#%O03\_E"=^B5850\)5>?/Z=GHJ6'6"$)OR M6+:?,JCK5,7\Q[YF3;XYPK@_2)07E]CRHA>^*HN&<;9K)Q#.0Z'],<^\F0>1 M5HMM"2,0:7<:NENZW\D\"Q+76RUD@OXMZ9EK_SO\P,Z_->7VC[*FD&V8)S$# M&\9>!?IC*V[!PU[OZ1OI0BI.L4 M;[QEU7$$14*@P0J"/RJ("08'2140>#W&N0K!1Z.1B;G.6_SU:)A9P+N,I2:2(9)(X>%T%I-KNY$OB#%< MF8`M9;-K6)PH1!XJ0P25Q;[?I=00-ATC3,"FL+`+B\(0T2KHI&F39!!S;4V>:I&%27A#?476S\ MZT5(A-4.KG9)6S-KFZAB4%T:QKUU:`#DP4(DH_Q=TM92M-Q[K1AM+>IWS)(7 M?CH\,8*V$F-[N-A;`8.)"5/;)S+5'N,V(ND>-W6-Z!0\90UD;:)!\B@%UFCR.XTFM)&>7>`VVIC15IY62L&:RL.PZ@S2-S. MF(`_TP!3FO#APUXI!:4]Q.DUZ*<,HBB!QZG!R\ MM64P@)M;!OS*@0?Y4[ZG/_-F7];<.=(=R/0G"4Q`@]\X\*)E)WEPW[`6ODW( M?P_P+8K"*=B?`+QCK+U&PO=V]R:W-H965T&ULE)9=;YLP M%(;O)^T_(-\70Q*2$(54A:[;I$V:IGU<.V""5<#(=IKVW^_83M.:1!EP$7#\ M^O5SCH\XK&^?F]I[HD(RWB8H]`/DT3;G!6MW"?K]Z^%FB3RI2%N0FK/LJ)4>>#0R@152G4KC&5>T89(GW>TA9F2BX8H&(H=EIV@I#"+ MFAI/@F".&$:9!U68H@'+TN6TWN>[QO:*FLB:$T4\,N*=?+5KK'\P)_!!>04NRK]5/?OA"V:Y2<-P11*0#6Q4O]U3F MD%&P\2>1=LIY#0#PZS5,EP9DA#R;^X$5JDK0-/*7432;+Q=@LZ52/3#MB;Q\ M+Q5O_EI5>/2R+I.C"]R/+N'$CQ;!-(1-AYI,CR9P/YG\;S&VX9CLW!-%-FO! M#QZ4'/#*CN@"#E=@>#D=D`>MO=-BLP0"E7"&3YMHLL9/D/;\*$G/)3U%=D$Q M.YE@P#JQ09:&LVEQ@F;(>V.;GFP-?FHE]G1U/-F[/YR-(1'#-]9BJ(;W&[_% M8S>V$BAOG;+8C]TK^G2S<$FS$0L<<`A_.+@6]\`CER.UDH7A7@;FVAS=^/42B*#%KASV>4Y!V<^!D>+>SB]$TNMY#+.Y3D'9S$&1XM[ M.$LW`ZF5C*BX$0L<<-T?![\_M+@''O?`K<167`P]4E^N)+LJ<>#B,7!:[,+- M>SNG5F+AHL7L`MLUA8,&1S,B<4;=@PO=M*1'S36ZJQ*+9QNH;1$=V='O1.Q8 M*[V:EJ8YZF8G;/L,?#U0O#,M8AWH!GWZ<-K\ M`P``__\#`%!+`P04``8`"````"$`T,HB)XA"``"%T0``%````'AL+W-H87)E M9%-T&UL[)WK;AS)E>>_+[#OD!!F80H@U;JQW5<9-"4UM-L7663; M.Q^354FR6L6J_3M5LY@LI[/%Q9=WOC]]?O#)G6J] MJ1?3>KY<-%_>>=>L[_SFR7__;U^LUYN*=Q?K+^]<;C:KSS[Z:#VY;*[J];WE MJEGPR_FRO:HW_-E>?+1>M4T]75\VS>9J_M'#^_<__NBJGBWN5)/E=K'Y\L[A MH\=WJNUB]L=M<^Q/'GYZ_\Z3+]:S)U]LGCQ=3K97S6)3`4;U;+&9;=Y5+Q8^ M/V!_\='FR1F[U6#5!_P2V MIX;QY_/ZHC_+\;9M`:UZ/EM/`._?F[K=.=,+4<$(5E=_:.;S@]>+Y?6B.FGJ M->PTK5ZLU]NF_4U_B6^7_2?E1+\'>XM-W;X#A/G(VVGLK];5JV:U;#=P3U?G5R6;?-NOINNS$A`\X^$(G(`=V!=,^1B0'`OWOTOK>-6*/O_K:> MUXM)`T0(Z;K:^_[D:?5O=_OS_<_M`NFY;]+SN/]C9(RC]9HI!K_6Z\O^,\-" MM=Z>K2?M;"6)J-IFTLS>U&?S`5?^[:]_^VM_@I/?GI<@,O3P)KUZ,[>-4PY!F$&DK,UZBF_I*_W<[FTJ/]YT<3 MU-EVSBQ300M,LUI;[X^SY1I;;K]:-(,M.<@[D!TV\O6L/IO-9YO9D+L!H]T" M0O,6?;T>_M[%R'SW1-\N%P<1<3>L)PI4J_K=&&E]+2:*\]RPG(^]88`QU>5R M/L6J_:IZ]L>MM.[>T^9\-IEM!AS]LFW.&Q3:%#.'2`)A6[VIY]NF^K?[]^[K M_QY\5GVRS__J_ZNU"VR]W5RBSO_43#^O%FBR:B9%-JV6;;7<+S2=P@'+!=R[JF?3@]FBFM2K&0S?9[DN:QK"^D,< M_1^&8W^GX`VSY!\V1U\_O41Q8N6;S0PC='>7OAI;H[^C'@?L9Q9X[\@!-]SV M#2?<;4??0-N2I6Z`O#OLO6"/#A^'>73H#0#+##?R+=;5\KSZ#NUMRD\69U%O M8=1FNI.:]V_T[![=^&OI]PTL5P'4=R50?0*]:MXTB^W`,ATO-T-%_=TY@MJT.#L3/`]T^:@U M^:I9@.JY25X]O9HMS&7=S-X,=N/2*KO*1`"VRT!\K5V=M\NK@HI]A'V'A+;5 M'E[N\JJY&_^&_?"_;4<>HZ_?!_H#)O#-W#R!+8NGK2W+ M@7F8.>QV$-PXP3@$47.9=U&=X8PCL+,I.KX/J\1A/B8."SG*8V2[,>`@?NV\ MEFGV0:^-,\EA'_C=JY6\-7@MV1:3-I'F^7QY?2M[=YQ'EWH63!U-T-SC;OWT MA^UZXP86=B2ZP*LF3%8$8;BO>*I_3S3Y=HT"0?2SMJ_3S)_U$?#TAF#%=$>' MX?MO'V=%4ZQF@9:IN<*C'ZPLOC%D?!_@S69S-R;ZV'NQ>(,=$8U)9[>S,LD6BW`[' M'2,U:9IIL,?K>HY&9P=K"VFB2/?A25@U$S>%$Y#=VP!E+QHYQ3O:5G]JV^I! M=98TLJ$SIF(P>J2?=KQ#ZLE]J9M'GVQ7J[DYDA!I2BH*O;+%8<(0,Z M]DX6$NL]X*GD6"@FZL,2;/N&7-W8S]^U%_5B]B>;V)@W\",9O?Y,WUKB`;+E41$,>Y5O:@Q M\1=H-;S?JT M?K=9+O:K[RYGR^JJV3!^2(?$S^J=X-?3`B[?<3,=8.QD=K&8X=TKM2P$')-! M5KR+!K/,N>9Z";`3[4X#7K92/Y.A'A$;5@_AK)]N2I'S&U'$I#"R023P3-FV M]0J)F)'+,W=(NUXW\P8(82J!B_DQBJ^$C)8T6`/UT\Y$AK0SO5SG<9E9=@Z? MM7J!*4Q,[V7D[5IB%9$GPD.C)=!M+G&D].?9_H)!=R?,CAMCS,+9UD+.=PQ1"0]N(XQOG;\.FO6JK36<*[QBZ MKSSI#T+>FV9?P@O3HP'?5C]LIQ=F[WEZ#J]52'`MY/-2A&B!<1"X5_7K1B8- MME4^M#XC3+`]-.?G3&WRQT^$7.N\]=F"(`[6ALVWI(C9^XPLL,@?B&W0KGN\ M2D;7>?5VZ`XJ7$8(D;_6)@):S"RYS,T!@>F:E<4]!:>@+B8SL+$>B)#`%`2F MX20OVYAF0!VPS]E50:)U3DXX73Q+NS`=?DF@!7`@>-4V*WC"/"?-W4XM=7X] M@T7*W2:H@LKH@!^4T?<+I3Q<>QKZ*;ZT\*PI[>_OG=RKOCHZ>FFJ679\"'-A MX_:-FPP,\66[E1O@&[E0PAFQLR7T8W?=DX;,J_F3-O[9VXF;=PA\16PC>941 M.7EV;)#(G&%8*Q69[(4C%.P$,?]$#$<]+*Q6G1S\[WNFK%IYZO-W^V*V=]44 M%W2))"TF\^T4^J!7@Q4I=F,3GR^7&T=_R0T)+RG,FC?HCBQKF9#.J+I"/"#R13YP5XH\`@,0 M46P()M_9.KXB[25LQW5DKF:H(NE%.#H@/HZ."YQO(II"(&*])M2AC%F<4 MT-,VH))UI:E<3(6S4EO!HR$!!D',=;%Z)W\88Y\<4"%V"LHAFC:3N0F\JTE# M&R.;,V@-W0Z]FCS0/4_=?;&968,<30#ABU[)^C1#1R4!)@B.C[T)+WAV9X6/ M)KTXI92A;>&MKX,Q_?3!X0'"^/!^Q.'SHY/?EEX"RU/#;XD0CBGNRZ40/5PX M(KY9F767QMNJR&X8%WCUB(24(I+>*,AG.X40\+\TO"KC\M_V3E$0DPI2WOVL>C:?D:,U M3&G^8[>Z11"1"]NOW'O0E#BKW^-R.:0@RM1M9#J4`+@EV==&;0$5VQ@[`4#" M[\%F>6"@][4Q/A!OM[1YH,D@>A%W!?5L4`CBM)D!AGM]`UU9:-7P4=(@XC]( MNX]FE/[SDO\B^;DYFN-[J&KWY9WU%@;S:O*=C^@(^9,_?G!??TV6?5W2R M/-"3]CE*PH>`MX/AY5E*+ MS6?K53T!8%/Q[9OFSA.QNL3KW#LPI*6E$RNCV58,8+_&T#=0`&"++ADR*2+3 ML^P+,@'%Y.V5B9C[#6/QQLXWNH1T*@(S,IG8>%3KXP@AQ6B5*Q5J?UHG*G"E MJB\I4$&2^VXP6Z?DG[;N3K]YQ*;7W`!)Q5@ZV7PH;Q$PLU-DKNSO0BK`L,P0 MLH)T:@WU5D@[=MYQ%US4V\-QX!TITU%?(M:PY!I=4/Y#-%)!H!98PE:;)U]NU60MK M?W@GI*ZW^&-QE/P#=W&UW-Z9PT]HAVF(%$CP(U"9&M`SA'%L/Y@S1ZE8V`*! M8K\="VMQTEA<%%=RVI6L6!L71@IF*##.L8QZC?4;9+?V9KU.!Z3?&O:&VN0H M<;[T2EU=++4BFL(W(+K M3_JA=54:O9]1=;LW&R/(D^=R]KW=!`!DG0_F>)>FCE(/U<]N99Y\5A6`P+TY MVIX25Z&8Y<0I1>=^GB'*F%EJ9J+X]7QKDB_5IXH;3U(6UD22--EK ME3=V`83@=/7XH>!UM(<866E/2\THHS8G3V(D,82LJ8Y3WZZ5%#+@1`SO#&A_1Y`$O62B M$->):B`M:!OJ[6C17#BF(,T6R#!0N'`0>'E%"+`AVS9=Z[TW=^65*PT-QB;L MBGXGPS#P5F_?"%/S=# MO/<&R%M/Z-#]&A'09V:!9,EH!4N28)VS0=RCQ8+4"0(L MDWRE-HQS^6^\+$,OMU94419=##:C2CQN$8%M_=BV\P]>_R2[V#%AA*HTEI;%&-@0]E1N6ZK"R MLH(%#GE^CM];U1>P&60.@L]P*>_XMM(L"TL&N)*#WXT%YK/7#>0W MW:S?Q1OR3X7/4N:_S'`4-TI?(PVJ%-;,7IK4,;'9X ME#"ZAB12V#1,D[J9N$JFWYH\!:C`15?9C3`'WO!@_QR'&,,Q*ERGER0=.YIG M-&J0FDFX6D,>PE71I9VM7PN8X(@7D8$6%V>62EW3_^?B`A_)S$H=>APU&A5L MJ/2$4M`US=#"'])J>)_,6CK0E=XC\>R^C6L$DQB/Z!"2*QO,UN!UB3M!LU1& M#,W$D+%Z9(*E'\V_LVE<=YJXELZS$54[E"Q''Y!D&H\(D$T=.=^M\:L![R:L MNUE2-BX;(/'5:RH,@6U=713,A\=@2`TY0=MBIAEM%@0$VHC;&!F>^@UB%%`O MK!CJ]Z,AE(W56F`#LO8PNYO^LNB!H(5HD/^D@$?V7Y%JV!-TAD8XS-.&>@&Z M;Y5JI2*=:I09?B'6JQ4:F;7D`(M'DPVF-A@"A4C*V:O4R.I&A-[,@PDL7I`1 M-2O\/!4Y7Z#AVZWYDD)(,>P;ER=+$+JESD>V4"0IQG._UG*Y]45;KRZK3QY: M/;G(Z)+'O>B;HL5Y8V(!/E&W"2PID)#`%P\.CPX-&O M/Q`,UCDX4RVE1VVAOMP3O7C4^I?@!?E4=BRU`3LZD72_;UR[$1@5Q>+$* M/)PC/MCFAOIJM?<5YK+U_2X1DZE_.<&#H;<$N6K4.OUB']#C7 M(5TLWV3%:0[IV>P6;)K)I9U47'OW7&$J.B@UY=PV3;7WZ&YUUBXIAGG"RWWG M8FR&XL)B4JVL]!9T5.5$$%GZZX];/&DKIJ`8JST*@PPR6$Y$RI MDK(#Y>=`/>P#]1(P)%F!:]R.F>/:I=R06(B$"N%6+@T[CJDL(:FAL0#%/*5' M9"*3!!D5/\6_,J'P-H-^O-4.'KUG!\E89^TPX`H3QH4Y[FV[/`M-8WB:@38@ ML!X@,-N+Z":P2U,'^"B@P7'P"*G$AV'OJ(',8Q#:&`=+62:FQ`3"_M5R2E:9 MWK&15)3:NRZ74\I`%ZJX@<[RD2(S5ZXLTX+M(22 MW*70#/9\"E_E32#@4?7\%Q=Z4G(2B<#4T7_JV*MD/",UP6"I9\Z5?U%A!\ZW MH,Z$0JB=FWAG)8!+J>XF+4B%6@=N8WX6]*8H2S\'G>43&'"\!=D85]++M'`' M\84EB<*2;?XHU9)W6Y1_!$((\BS4SC[X.`[4O:5V$'PMVF7=?&)I.R

2KG M[JTU9XVP_5DSJ4/&2\M;VE(%#2H\&`@7?,QJWLW0>S[M@8W@ID.9Y>IN_@IV M97;;0)X\D,/R,J3/0AN@(>-,UH3_]XWPJG6KZ*%2<"',N8Y](EEM!V+%X%E! MAQ);+J$%AEO.VH>N0RC^3=F=>CBD((/7,HYX&P#R9CE_(S41_0<\#@LHZ;&4 M%CM38R;I$;G:@,.?HOZ,OQ3K*%W$?]JK7ZT/YK2PTN]E\1&4*$Y-YRP[H"(Q\H_ MB6R_5\BQ#WI"]E^'F]U[?)&SV"#\:V7EO\8ALJ)V*J6,AQS*TEAS!Z/IA+/8 M^M''P=N/2N(#(@Y%%(-:#NXZE:)MZ!L].CDNO-6TV,XO#BHR\):Z4)Z\NVN5VAB9&-T7,E6VO8IH)DTQ8KAAP%AI@OTDH/2VAD"5U`9: MSV!7'EAQ+5/8+0!*DH`++>%[[Z!`FT)_Z)?UVD+6A.>.J1G9]HX9Y3?H)WF- MVB,X1M])D*3+$JJ-:0GV;R!TL%)X(JY8W/18!L\B%:TR`M=[J1ZQWB?O;7B3 M[C)(-\*>;#,SIEOO&)K<$LB$>,%%%0\EA+4PW7I/'7FP<[PJ08S:%RY?L_M> M4(`(37Q3=-@#D2A\!.ANKLOE*B&AO]_0]%>R?;F4^-UT6YR:HF^?D]]8M0_8+438/ M?2=P!M,M2IGTII0>(<4Q3S]@L21%90QY&\5)P8UND:/.G/64C2NCX2TE8>;F MK0I?0G`H+_+<\PSO%5.XYJR1O8,A4?56V!3Z5Y?O.!:,A@.G[EX`#O6!]X$S MI][(Z7'<(!6!?3YM/A4K*1C*XCNA/1WHK2>&(RR_)_K>!SC^AX6R`AU%$?'B M[I?6+92MU5Q2:9%]()*H1+QBOQXE*&]I@HY/+[-'\RGFP\\+:1]!/1(NI.)] MM!?2O#9$QXIPS6Q:G9ZP1)\;^UO82^#C`/M13`RK%JXKE'+-C&52RP,*"MAP M^LZL<\)[VD(YP#SU&U[SN)0"C5?*`[CL`N\?G6A*"7>WHI'J!:3@ZQ[8YQ1-':GFFKS@]3_8+5ZBS$[I3_:^KX!(^/CQX;+Y-_OMPS`07%D@,_UY2>&QSV4`( M$=S43#;"13HJ%'?-URHXK:PJ^I4)82`%6#@X:,#P+#6K.0K/8CL3 MS@)A"G+@%IV:W24BSI^HT.`\NSUT#[J6H*_(9DC7FW_D^\H.2(!M*K24N_K7 MPF?(+2KRLTI^1.5(D>Y89\N?I9!Q<,ZU%$XI8N]J4KP:VCJ]_0YDZCYBH>Z([1/)#E8':8(7E%0!XN^9+[ M+C9IIR@FII4ENN=WF&![U7P3ZJ(_2.)",1X`D*>S1LVH#KBRE>'8MOQ.=1,H M'Z*SWQZV$!$3:/&B!G+MQ`7+`6W!\P0!\(UU$=SC"`&>9[@S3""*^W1!B((# MXV-";UT-0B**(K;)(55BFF?4YSA"Z:7F'_"J[44.42@A9H_)P-E5` M90Z`>I/E.&J1/`;5D=OI3.04IJ;)S'MF;\*5.FW6@Q3_L[4GBJ;5]S[5US.\ M[SU=5;?N-;%NGGS[T=$7O<,S=N+!A5?;V)`7%^(])HC)#HLG1)GD7H"P%!C( MR`K[O,D.B=9TJXVV&7#D1-7QFXX.,?ZPTG4F+IF&`]?_E:KXO/?2 M$U#]79T6]BN61$U%ZHS()S^V%JH]>54H'@&2RHI(6H5$B#I78^44E_<,A)V,4OUSD8/?6"C#\!$#DRN8C2*:F@6);;BTMR+.@0W'?U MHED.D[3@C+X-M4U(>;=+51I,!NV/.2LBA;S",V^X0#IU*T\8[=":A4N0A;R8 MY]G$A6:,82>10=J1>C3S^G2O.--9/;Y_6+1S%&K,BMA+%9)`XQR9LLAZ(>5EP]F)*_XM8LTP%@'+^; MYK$#G"$_..'SF,$7<3S5'GE;*5%US]R? M5PT@YW%>#:=K,_"J.%/Y MUJZ+S2DOPCM9(\U40M$YX!!/XP?80GD3.Z)@S")=0Y+)C(.?-, MM@VTA$BN2Y+&OX?(^9G#0C,FTO!&F18IGTO7N0QS-C-5%UNJ-CK\.4^/ M=,0'%\H[)2@@P8H-[8]137@NHJOKP28A#>4C2?$.?!?<6V$$-;96PBKQA@GJ&C>H!:O\GO:.XJC+$C] MPSLU-A%H!:3R!?"S*2%&9@D&A4VA8;QW2INT+5GY*SB$2'\TSOH-?')J62.= M`JZ:IG!/W(]Z6NU=*0\5+MSGB\H0KS@@TBH&6E]D/0MW,=/!1;TF44U[@9-T MZP"1)@"TECN)W9/N\`8W`O*BR.V8!!D5HA&_*VE4M(.5@:W,0?=(7&[F8]S, M#SU2[MM+?&!K<#*YC"4>:>1P+I3)>5O]4N%`B1LB6)X0) M$J(P&:GEH,?B?A%?;)[1A/"\BD7RISSRAPZ:+^Y:9X=M!*1W!T+\>T^#<754@V.X M4O,PMQP<-*VQ=&S7+W'%-K>+`RW"@2F'5ZX;4@?\KV`=FT[/8XK8@IE9@U3(Q4>0T*4Q M5PQF('WX@9=:RC MD4HUZ#-=+A,#_:2Y,N#:1F095!B,`+1H+$O=HQKXW5-9Z5DQ//GUB*4%%,%0 M!J+TNEBR6%EZSA"8ZZ2]_9&L3F=\NKO*#`A2/%V6T"#!LP@ZM$+C_9&HTVU1 MN`46076&LEWIO1T[[IKJM&P6,:Z>DQ$AY[VLO`Q1ZS]28TEVPN[(-E%PD=+G!3GM,$R)MEM,"_6*J M-])(U<66)ED22`9AK"A1&W#W/?]Z&P!?28MAHUYY7X&"M-LD(K!?H2GZX_O6 MFWWRZ:<'#R)"/Z!3PF(`UE>:C;X&K=]5G::3PZ]_TCB'UY2RBQ7%/'KV02<\ MX__.O0S72WBC=,O'$LI),R:UU2P>7V7%'"1CLSIUU"C""*I"GN?*=Z7?UXUJC M:[[^A%,3SDO!J/%1B`V.7VNST56M7&MH#;1*6J#B(*OXJK@B$,1"$N)@G3-4BB-< MY">O!/)APB!L%D$9>[M3@Y\E?JK]EQ?[F=(J^G!0_JK%Y9RK]2WD7*F6B*QC M$`Q,BN:79E!)$^QUX@5UBX$=!J".DG%`>3,>']WR*C$'YJD]`H?>CI4E@WW1 MG1@3;W\@4+T-W,D/B\Y#0.'>$%UW33_&A7"P+9$-+^LR.C$V.Q,:M!=`#(0; MX.)I/(%YRE&^(VP.'H$T]PL_9:BG+W==R7U:"'I*W8K*X"T<483\GK2)V2<^ MJ6#'.C[P:(GR\.=^5#1/;OY7@#<::O&ON#V*&Z+AW476.>EG;J0A)/.;:WD` MDHOLX.9.;F'!SC<:$X-)N2!CJ\G.L6+J(=4@Y4*LGQJ_V"G>46F M1WQ7QDC!XD<5[:K<0SDQ\-CA5MM(]JO%<3AG.=Q+.^Z*2UL3TDC["=K(C*F="8/*<]0AZ#F+YV?-OP=0!*CG(J=?I$2, MB1H*8KI\/CI%TN-6.`N(RPR=4*#Y4$+B390XN@<.V7`DH/KW'K MMLB074WI!Y'U$2!3.*%-\C:`8.I"`\/M.1+4BLZ1+9^@1).NX2Z\;F>U([0WZVY0M$TE)!/'1=FAP7E@3 M="<_I+T6$3``L1LR*GA)]$P?G-63U[Y?_QMK:"?XNUZQXT6=9=;-J$M`7%&( M%M;4YXW6`#VF4N78![Q>DE/4V59L`OZW MC]$8Z'[JPDT(6!'C>N=G"B7=2]+4P?"HJ84I@H?<56=N5(!:7AODY5M@&]U= M*]BD27[8_(&4C%,.2T7I5_>F:'4'S/F"H*\SW);-EM>"^G#M*&PRI7XF MV33!,T?3$G.EX!17*]I-!W*>0(WYP_@&Y#YP'-01`+`69X67I0S9?PD,/H(J MI:ZEHN2(6_.U!04'L(X\PI9"OF$3&2?E1B0L\1/LYB^5Y?.`H@ON^V8$WVF MI!^R=T:L-:+:N_/LY>TLV7AW!N-UIX`QN<0Z\:BER&-6^K":.#><7TTK0VG)>:!U?@*Z: MER?R#*7DK)>EQ$_TDQ[ZD8S''^@GW7#P8EVE.76V/);]BX]ER-!C)XA$2V>!$N3&E78"N>6W'Y!UTL2K6&6,3C92O*%N,A@S!D3%,M1?]2T@OGUX?5?!X ML3LC9BY]&]&B\[0/S1H;@TF"O6\!\9IZ_*WX$DAC_X9KJ4)8C;GP[O>(KJX..IN)[/RI>ZX89'^-FU1DD&1XN.C.F#DP>ZY700;OO M#<99"_RF%F^4X.U.=,FQ=D];DQF2!]7G/\E_O$Q;F\@3^=R0U8#QGG,KGCA. MN^NHKA.2Y]Z:XW0D"V$-H!(,&R(OLDBRT>)AGT`AX#)K"OOA_2A].NS\*QN7 M.NJXU!+TXS[4>0P'(BL*/7]4/2T(G<2IXWW;G?ZTQ0,!)R9U_XNI4?O^LD7B M'FR%\HXG[8S%A#N3^Q77,VYBI(AJ!.'XZ:Y=G/L2T6*@3"!;*`TY>42VV;V( M&*%)4!D&:P-Y&H^"F&"#S7 MG.F*';J/C$:A")M3WJ6?@AI/B/N/H,A!HK]D)*P1"HOI.[FL2/FEW%>$C+)>P2#Q'"D>&.I( M*B;TZQ3DC6&\6'24IMY1\:PH6I8+)_9+$D/$AWTDB27EI]XM#G78?=.00@^" MG=E#FC4D=/I&^;>ZS5R!K*OIKB(9+`*5V)RS^#WKG3O5$IT/*J5ZZXZWH\<3 M<=BQKW$;T;!W#AP-].6]:N^DI'/)[`\_[;'WXY*]#^_=K=3Y)O#--B@;A:<. MS%*/[BO8%3]6D"BSC=EBA,&1`D'R@UZ0VQ)\DMZXN'$L;D)1D(_D'11^2M0` M!1.59G`0\+$EA-:Z8&B4228$:2EX?T/6KD6\OB`/Z(%T')%D='#(Q(\39TWLF#";Z0 M;G]+_916A@V))Y5LB$C]FW.NL6)`3T*`V^"#?0T=++%"X\H-\?!L0KRU1'A6 MSH!6$")FO1J5L'*:+ZB>\^LF/+,KDD@0V#K@%&,RBM8/#`O<,1$JS7U+".[A MH]RVS)A=N2,7._M\/I/O!C9#(Q5?V+/OD'51W)O2FLZCTUXDDW27H#2Q)UQ" M6+S2&;!$K!NICE71ZU#?OD@BIDM9W,'EJS>Q#Q/IR*,F\Q8[]Y21R%+$2WRH MEV3JWW@)IPAO`W(W)>5L[GR36#X]HE' M(W93^2-^WT:UCZB?HQV1KLBO&Z_K47:F,(1>3K"W_=^6@;2W[$P5"8@>2,J$ MX+3[3F3;D$N2I.)D0!!>P:99MYY@L+ML`*6(45S:3\BQ6;+$%M9O]H^,&E<$ M<14Y%U%HRX8_O\%3L%;EA2I2O`@#`M>62TD&HD\X)>PF6&O.0LAU9 M=C]!)3[D_]&)']@[,-#/UEAN5\56S^Q8\TW*.?:YB:HI]0S`L0SQB7S%^P>' M'U@13(8F9Y'%FG+BH(@"%34OZ!L=IX6EL#)#;(@:#DX&7L"JLN3-"/SUM[^. MU@3,2$9OYF6!]Z.3[V7;[A_<__3#[$\W>RF^!57/CBD0S'&>47NAGT*)WU&0 M@A-A/1L`CA*5,2?S;_:;TKF^;XE(H#:Q%"T>]FET.4`OO MN^UT_Q,OX!8#]BITJ9C:/XY.N.5[J^,M00+)'QPR_T3*Q_<_OJOC+':^Q6GT M&!I9':\/Z:GNG4TLR[U^=NLK$%K7I':Z&]3RNS]X#L1>)L4UANPZ?*T%4/;_ M]M?;0.\\3(5/GC)6P/+7,+NPE>`#5K<4U,UBI&CE06DXN\4$;>+]/)">PUCD MO&T&:P$F?R0^16/Q!3*XXX*J$\J.C&%L@^&EV.]BF1HE[?WDIRT;HE&W()%- MW=G@S7QT(L#FMI'1%@_80QWG02\D?>\9*3L`V0=FP(VG).HG7/)%[B3D-TI< MR2_J(46QIZ<"&#N!9[T9G;N@]F8Q7CJ2+5X=+=1*1BIYAHBE92OZPX]H#Y`W.#Y: MV-8T/Q(61+['2*9D+#`$'YHY6KY/,U`LDMCZ M@])A,#_&$BGX,6>Z&$N83FS;Z\72ET>>''>U8&304'7Y9]VM3MH$=E=:0[HS M8E)[SSD%3-`(I0/IDA-N MXF2,I2%>[A+X.^:,W_@!Q^E>?"/)2;YGH2R@`EUT:=$$J;+JTO'/)%3L6=%> M#3DF$R+!VH0[:"'9C!V:;<^/+UN^R%)':EQ6-E4JCZ?A6MO!0N3SPJUKKN-, M#%TTT2SI(%L:.SYHNIG*_I.U^CT8RG?@B=G,\ MDZ:1>OXJ]H*P;7>0/M%W\]`?X?0'EF:P\U-P9MZ0^7=NP5!2P3NS`-L-4,Y5 MB&_&OK,8[(6I2I'B&P)N/)&O5+!48P>OZ7'A7)ZH&C?XM*(1H&U(&73B^VP$ M```GW'MQ%&!H[&`SP_F'&T0\'2KC`6"J>6<3**WC!^*%%G"[%2/:P M;;R8$;.%]\F(>CDJY[E2&M'OR=%C1)?'AK^G,>\57&SRO\#UDMXX[ M;WH#$:'((V\'%DE,:7!;G7%!!D'Y>&6@L8(W?!YT`/-SG8@,7Q`NA3U(=Y%6 M(,;5?PCB/^[IZ@\9!$ MK_D9KO`RR%]O]:5P^C%,Q6*)^)YBR$:ZS+B<%^SL_,0@TL?>&$P$$IA9VS-V M1O@RD-90="$SZM__7%*29T'GAVB8U!Y4U&#=1%Z7?3^='=D$`W*?LL-"5P&- M?70EJ'3CV*R_%$Q9L=S#$&LK-`]I(`J9*1-7#^V+G[`MW8"8-=="'LJ*VW=3 M%_80TE3+-W6G/T)LBH9R2FK?\?X%IP13DF!#OCR\+K8O:2JT-\[(Y=*^;S)K/PF:)X=#^17>Z5$C&%C"BKZ$EZ-:P89>R#8@5Y4(IT[^ND M1:PH^[5(3TD=6F53]X^X^RQD=2N&LA:4(4=.A#X;^R1T>4"_@!)]X*I9&4\' M$M8>!U1^?Q<&>Z/O@NP\NNG-G#)?[[!>99O.WBZ\WM6:UOF9^\4$I;*A)OU[ MSCU1_.@Y^-X:9J=>TN>NANC)AP,K6_!."Y\T^@K^38D M4;&;!!.4@L#A^N]__L^O[$NLQ_XE5OH"=$.>SN4_Y-#EX_M\)?QIYY*FCC\6 M$C,8K&=FL(Q)CO(GQ)@5/HR03-D.- M9`#@S_.)X''@E.P-G?3_PIC,VA9+B4G\KX!9RZ7GD`Y5GP]>&)\'.9/FSNY! M:G?$59''J(`OA$Q(!E;5A<[%2DST>J&+GO2+^@'MJVCO[*$YK2$&^O\2@8?% MT9DO[SRX@VGZR/3`C@]ZQ[ZX?R%%\J_!_NHR&%/_77MT2^UO)5N*,+JSXV91 M>8]]BI=QN$0IYK%Y_-ZP4[8)G&XQ/YRSLA3P;2D`V-*3LX%M0'KT123 MDG*CY*94A**^,7G)^S`>)[3DD%XL/`\<-V>U,*WE$_CVY836NO+J1C-R#E6V M;Q%T2&5W10&=R5=Q!:(2>[ODT*>+8ICB5;2[TCCF^C,SUM#:F-=+3W_?8K8" M1>-N[FWHFS7%!SBRO0!M\^2%CHLEFY\)<[,3_>-X2[<(">H!A:4&$Q.$?CMO M7A.1(Q53")9Y-%/=:CA1:J^YE?A/5?,'GJ#:$9;:YWJ\D2,A9 MI1)Z)2UI9ZB42(\'ALHE(QSX4_-U@QB9Q!@JSI?+S8+S.NN[O4K\YLGP4WPO MO7V'@&:49#GXH3:SP_S]**:AI=3OC;\5)6+\F:_./QMPW6[G-&`WWWJJCA?5 M\:1+1K>-JK5,FUS;*.#HSLT@OANSG@/()H,G/5A+S1?UUD^,[QX(RJ*,QU._ MI/#*Z1]R%8(+^W:$URXOOQ6G%-F!&)20%;6S<;JF)V179$O%MDE4>&!7MLD4 MQ,!;$K7^YWLB0P3EGIL/3SHD1R$F$WZ>6/W)+^(N'J6CY+$P&-S<7U19!RT+ M0@OGZ]9Z=40`_@'Z]L1\\^0&3;/;Q]JA%;,Q^)F!/D4TRYRYA!51C,4_`$^. MDZ4.)\CZVT2<"QQD^@$K MY?-O0#[IPE!)/J-FD[I"E0"/Y9C0O>R9'^Z0P;&1&E3J/N^V*-81H11-S;KR M%'<_'#P*%W[Y5=7XW\14REGZ/&JA-HR5=XJ,.2J#_732Q*Y)LD7^5I<9/JH. MJAM&[38[(OEQ.#VERIE=-(\GC/6U/9$>;G&2>V7#T3:]Q@S%C>3K*R8H#!)!T63R29(LK@*/V%7SEU2 M,N-:"PW1V5P$PTY@:[SJXGB%^5:`?7Q`W2V98@26X[XU5Q[^A9KT4[SX10U: MP;=8J*PEMYI#&.9OQB+F0*R.U&/:^X[(&`H\'LE2HCA1Y[O2E0EJ;YN`!I*F MW8.-P&P'UNS:#2DYG=:RWBO+.0!Q/J!5-(A(0TI3]$LP>J@:#")HLP/^/!)@%O_P_ZLZE)ZXCB,)_9183A<7$F8'A825"PF!'B62##%$6 M41883(Q$`,$0Q+_/=TYUW]OW]L4P<;R(9"^`OOVHKJY75YVVF\=C.W]1T"[; M+;`ME%^4EZ2<=BTY$`N1446B3$KY_8'Z^7N$,KB9_1F:2!FJ"TD:K_1^Z/0B M%^WN6CD`CF.<`K0!*Z$6S!ZW+T:_?:)6INR:P)JU0,,LA"K2I1$LJ&!(O.[V M)[D$_VI%7C';JJYRS_04NU/`0ISAB,+1K!JEFA"%A47/P2+K%O:T4Q1YB&NX%+C3K7%O=F=W-YI(&PEQ@WQL'!]Z:B=C MW<]9M))D[ME.UD`:\!W!SQ/=?9-;][>B1E5U6$5[PT=SESPV'@;J/:H M%HU4$?N3H=#$8TK[A>$R)<6@7:@S34R-XO4I29Z40>2;2W719"`/?EM*)!MN M#=A5`Z64'21UEO<0SFYCPY^1I!5=K/[GJ/_W",WT@E8HE=9$0-"QJKYHDI0U M\#YD+U*C[.X1""7.AE2FWN1$B8/@GM,:VX?CA<#.V?`PZ&QS:Z[[VNK.A:1;J&0`,]UO=4?6'\?K4/$IQKN*]<;*:/< MZ#;?.V\B&51D5P[1:`J&`$_RB$2'BRYY;&HA"W5C&>AX=,N&VJ3Q?#*?3D-$Y*F@GD@48A-M5BL/BJU:_T9&,_T#*)"MT4LM M?66\N9FN`?QS2@@19"A$9KU-@:F'8RO,%,3`D?T(E$/RD%,F3]`%V0O*FD7O MJ:X9T_=>FB8?F;GNW0K)RP5TA^Y3TU`)GDV@)&9P.\U@:V-6*]MJU]FLG*TR M6W*[Z/^GCS[7_LGB2H@2B2PQE8;6SEB* MX@Z]Y<7^ANB81?-^9A"OPXF'#HX?'CU:&^EH/=;(QXHS/;A-DA61(H*BPY[2 M8#")KZE]40,4JD[/=V2Z.%_7;->F?8ZWUB?33&]__2&!3*G?.!GS\F3$[8]' MU5\YC6@G%5LB`74E!T%^N6MF2[(S[E""]D\]^D5-2#=>G6RMK3Z#54W!3:AT M*+B:A%GVK?%P6-+*7AB8U;-\AX$QLA,@J*"Q_SCT2%^3Z!5G*I[[K#!%.%<* MB5L;(BSY,6!UVK2W+%L0Y,?-B!)?]IUE9[Q#,#/?H_NKT5MN/!7&77FY*NKK MOT%*H+CZIB_AVGFY$[;S1K?LT'8\?4'+Z71F2>6RA##\7_L!JZ;7K:%.#QRZ M%Z\\I]\A>='1D7,P#*Z99(]^+1D,O25?()6FV=V8YYFAYLFS\&HE\JCW19"J M+^:'?8'=:CO5\D_'DY&"XJ(HIM0N9:QGO'L)UI1K`_>59R[Q'3+6-B8OUV?5S-\73SG"=&VY6`4JZ>.U M92/I`BLS7G_\_"=OA/\>)!\=7A^?5#;#46&]24-9:J*KA:TKVTF;Q8N(?"F3 M]XD-Q?:/9T[5:WLGAN&.1%'5KU*(H90K]/VHIJTIU1%=6$*=@EZ%;+/I&C7> MXKD`'4^&5')+AHSHBK0_5S5MB>O-K=>PM6^U.;B,.Z;N3;O-`*DX(D:,_$+- M(WV<#,&&6D*MTFY`O51?)TB"=/F3WFX=GAHGJ3*_>E.3$=U`'""0DEV6(@6E M@?IB](I@8-G`:`[R`DQ*)JB8H'-\Z*/SJE"QB+%II5_VQ==N;7!DV M,$T;%DE][$H/7PH)W%^6NRC8(DQOGKW`%U'2Z7%.SV@=(9!?L92#0Z$CN*TPW?#"*=J=E]G_&TX7:KJC`QW-M#/L>!A!\'^W^W M=_:HD[O,O,J>LK>"NH1MYW&][>WB^U_````__\#`%!+`P04``8`"``` M`"$`&0&O(ID*``#A5@``#0```'AL+W-T>6QEP MD^MHZ8;PRR**`SN%P_BYE2QCUYXGV"CP6T:[?=,*;"_4,PFW@2,C)+#CU]7R MRHF"I9UZ,\_WT@V3I6N!<_OA.8QB>^8#U'7'M)U"-CO8$1]X3APET2*]!G&M M:+'P''<7Y;`U;(&DNU&X"JP@330G6H7I6#?*4UKVRX?Y6+_1MJM00V0"!X=E7KT(0G6YF&R^J9(9K" MI@'"$&SJXAEJ4P`FV7CRL$WVSWML$G3UCNLZQ7^"+F;%8;L:T[4;%SL^/$57 MR171$S_/QKIE00[IM-OH5DK8F90-IVW0=S%E-[V+6=:UNE:_442A];Y_?S%W-J^LRKH\#5^J!V"':]:+'G3=`_V[;^'G$G%RX0'M/(PQ MJ4+29UV/Y\8G+W`3[=']HOT8!7:(CJ6#&KM:&),%?LXC?D5#H'D5,+M-W_O> MGS1(FG"$L0]"25G;= MD:N?8WO3,=BT2ZY!$OG>'%$\3]DT-Y]F3&\>K.D#TTN0R:*H$&I9T_X9A#Y, MAM/FD4Z'PZ:%&A9\&A;ZOH>?AH5:\-^T,9_F`XW9%,A2GI9ZN"QM7_>'P^&@ MIVA8<+_;&0[/X*F?0HK<\6L$@2*6"4(%+'*5D:M!C)_WE.@2*2858)` M$:L$@2)6^PUGX+YR5@D"1:P2!(I89?6\!OLJ%%\5]U6"0!&K!($B5AN;?.89 M>*B<58)`$:L$P:59+995TX<'BU5W=F=FC\\O^#>-EO#O+$I3V%.Z&\T]^SD*;1^^MHH6Q=\# M+6'7#3;8QGKZXCFOH$PHZF2^R52<2T.9]4Q<39A]L]TW>\9-MF!K2'7@SKU5 ML&M=J7MO7((;T;?'#2<^#$LE>3CPPF(+6/1HVWJV@KY9:=O3`S\L-GQ'DN/M-BU\TB#/58>:2%KHQ@W M!;N"\+)T@>EY#Y(M?PN7?QT,4)0U+/!L)<$\/^$^2[;3(IWN]IM[5#RQ&B3L M&Z[R<0N&04_2;%?K!3]+^.$4_%&#VD@A^4:H?@DM:?Y/Q M@/?XY$$-%-"@/H2G202PS"X0``DJ$.`]2;D/(#Q5((#E2X$``I0C`#@'HN*4 M?M`AV0QB@*L$_>=2"3FFL%)0>48KJ](OZ#]@I26DWY/<3/(M!#IW,QP<`'"2 MRJH4JRK%$-JAIW$7P,$!%U@PZC8SY'6JV32X#R$!`6F(M40`(X2"(0(J,.HQZ!H!*;1H&@(IA"$,?B"?8)&@S!" M*L(`>)3T"CY/Z`@CQ@7=0""HRI`D&@Q5*9)B4)4C.16&JA1)(*C*D)0)52F2 M8E"5(PD5JE(D@0`>49(A*1.J4B3%H"I'YI MK)UJ+U'L_0*+3'P:S($3;JSCTX.IY]`S7V)[^>2N82F:[;^L%UL&LM5E7B&6 MQRB660NLET6.?!PM;6_YMM*;W'-0@]>UHVXCRN6])NF?$[`@K+P4"%^%U"X& M6:4CCEI.`T9:W?YX^7H06):JRWW3&,X9`@UU;LPYJMT$P[MR#)0JQ"/5121[ M*Z7JYU62>HM-O?PAW8DJN\L)"0-79F_+';AD/C^B$US6@/C@FT M?Q'O=+<7F^(8)'8PBY6'BZE$9:R?W-UH?/U?`GRK;+*[5>JE3H'+[:I"`\%6 MRU6DUW7/@*79P#\SP*_@$HMC>],J[J\NM/<.9I4R%^`\<;;R?'AD!:M# M6.!S8'T0!9/L9%Z2.20+4F*6^;"S4UG0M>K*`@FY+"SZ$EPP;M65!>HS65VP MELB"^P]KRX)"?"X+2_(V>85QX4FR^"BLCB/ M..X266!R75F<1R".R@*3Z\KB/`)"(LL$)75E<1Z!!2H+PJVNK))'$S,E]U=/ MTOWD48Q4KS3*XJ"S.HQBK702KQEPD_U)7%>13S MA"F9)ZB-G$?1]SU)WV]G5#'B#2:% M\R7&MRD9WYD4SA3((Q:9\(.\125'7=&[IJ1W)_:\R+IBP!B2+H$7U3DK'UX@ M&.'K!]E."DZHB4&X-)`Q:/KB.J_:%&Z,+P6)_0&'41E!#^NE;X=V&L4;#7=/ M2G$BZ3U)<7^*HM)'H@0##F4`_1E>U@CO@=3`+YF'Q!C&+8@Z8LJ^(+JG(\E8 M@09:9VC$^,.9;ATTT#H3(R95G#_)B/D0+EV2$EY,E+X>FOHA.+.`"6#(ZG"'8T2Q%;&452QM_M M.,3>(G3=K1BML(CO#\/L?[[FC]8POZ?X.E/VT$VY'@#WSMV%O?+3I_+'L>\&Y5]@Y8 MV"'NF+>)#V]@C7-C<_"?^+FQ3@XR^.PI-8`-CV\51K22\MVT=_\#``#__P,` M4$L#!!0`!@`(````(0"7_KWFI14``"-Y```9````>&PO=V]R:W-H965TSQU$2 M8VPKL)S)S+_?4TVR656'=D>:>1E/#HOL4U4D3W6K1;W_^^^/#Q>_[9^/]X>G M#Y?-N\GEQ?[I[O#I_NG+A\O_^>_PM_7EQ?'E]NG3[ORZW[]<8(2GXX?+KR\OWZZOKHYW7_>/M\=WAV_[)[1\/CP_WK[@ MG\]?KH[?GO>WG_I.CP]7T\ED>?5X>_]T&4>X?OZ9,0Z?/]_?[=O#W??'_=-+ M'.1Y_W#[`O['K_??CGFTQ[N?&>[Q]OG7[]_^=G=X_(8A?KE_N'_YHQ_T\N+Q M[OH?7YX.S[>_/,#OWYOY[5T>N_\'#?]X?_=\.!X^O[S#<%>1*/N\N=I<8:2/ M[S_=PP,)^\7S_O.'RYOF.C3S^>75Q_=]A/[W?O_CJ/[_XOCU\./?GN\__?/^ M:8]P(U&2@E\.AU_%]!^?!$+G*^H=^A3\Y_/%I_WGV^\/+_]U^/'O^_LO7U^0 M[P5<$L^N/_W1[H]W""F&>3==R$AWAP<0P'\O'N]E;B`DM[_W?W_,-^F>SQ]V>N MNO7VY_?C^^?#C`LL!L3Q^NY7%U5QCK)RQ>.4AAZ^E$+F306YDE`^7 M8(SL'#'Q?OLX7:[?7_V&N7*7;+9LTUB+7;:0B2'#MA[H/!`4<`6/!K>0_+_` M+1E%W,J$MAE0?CH?LD7NTGJ@\T!0@/$!\]#[,,.2K"^FG`GI].$2LT]E8F,Y M;J/-M/BU(Z0EI",D:,0PQ^4]\P4R=>*DDE$P+1&>P9=F-G.^1*/IQAC-K=%N M,!JR0DA'2-"(<0]K5+OW=D+$N/GJXDUV@U&@X.$=(0$C1@'I?YQ>_`9RT5&H>7B-^%H9-QK9FY_V`U& M@WN$=(0$C1CWL#:U>V\O%S&V4RXB>KD0TA+2$1(T8O@UV%0U05DO9\2_'\92 M3Y`-]]S/IF(UQ)NACJ%@(.N2Z**:4F_'O(DJBITV$]@F2$>=H9:ACJ%@($M3 MI$_1E,BO4/&-B9QH@ILE&<*F7=1B3A5&ZH@K**OIL+PM.]$WQ6XDB%$-31`3 MU%?B5[N_)J)!U1"0QS+0Z))D%M0U#'4#"0H3G] M:X2F'\8NK@0YH?'SJ5@-D6>H8R@8R+ITDM!,66@2I/*\8ZAEJ&,H&,C2K`C- M>27QE*4G02[XOJ@J5B7X<2SE>\=6P4#6JY,$:LH"E2!%8,=0RU#'4#"0I2DZ M\].KQE'\=6P4#6>8B4(JY[):-/$T"?N+-K-Q] M47F^F8E4\C<,;3PD*IJ/UU`GNVSOHE$4V08K`CJ&6H8ZA M8"!+T^FNDJ\1QBS!TP29LF#ABZ2ZU2M%$AZIF/DRPBFJGM:A?@#,,54D&<@& M0^3(S4ZY;QFY:A0Q<]4$V4CX`DDFI,=0RU#$4#&1I5@3LO-BSILTBY&+O*ZEBE0/=,M0Q%`QDG)J? MI'R]M=UQ$J1CSU#+4,=0,)"E69',,QYZSI-H8"@:R M+CF=[:OUZ4K*@!/7\GS08+UIEJ*O+\.WR:<3P'GK,T)OM[?_;H](#]0P@K]&=Z&Z;>BFWX0*_49 M6@[AVS'4)D@>4Y6YNG)E9%>LK;1<)PG(<0C=S.K[+1N5]F#9#:EXG"(_"Y?6F MF;N#"KE'/XAUXB2U7K!:)PA/M[-?NPR5LJMEJ,O0;.@8,M1WM#2=6H_$F@5Y MD2`3:U_V92,=Z]2O0%VRDH\=AK0U*[=K!3.6]>4DB5ZP1"=([6L[AEJ&.H:" M@2S-BD2?=?^S8(5.D-O2*1VQH_*S+1WS;.L8"@:R3HGTN4<9YSD5-10/*O4D M<(MWNXA6SD]?A!>K[%3+4,=0,)#UTTGTR'H99#@3V"Y(.W<,M0QU#`4#69I. M8?]$$;Y@^4V0B[XOPHM5=KYEJ&,H&,BXM72*_';T>VLKO0E2,W_'4,M0QU`P MD*7I=+:/_GD?("U9A!/DHN^K\&(U1)^ACJ%@(.O62;J\9%U.D(E^M%)0RU8= M0\%`EJ937HG^>;=`2U;E!+G@EX\`XOUGL2K!CV,I1SNV"@:R7ITDU$L6Z@0I M`CN&6H8ZAH*!+$VGP1+\Y>R#B*<0[A-D(W]VM7#NV*5.[8,=0P%`UFG MG.+*C(IO"Y[X>&\YB+&J+-;NAFJ;K)R?K@C=%:OB)PE[QU;!0-9/)]DC1DA-"[PGM7K$KP2<([M@H& MLEY5]/JL!;X:Y%HO<'=3L$U6SD]?O!:KXBC[XK58E>BSA+-5,)!UZR0)7[&$)TB% M>L=0RU#'4#"0I5F1<'E2=J+6K5C`$^0B[RO78E4B'\=2CG=L%0QD77("/K*Y M#BJ="6Q7I*P[AEJ&.H:"@2Q-I[_G5ZXKUN8$N>#[RK589=];ACJ&@H&,5^N* M7,\F/_%&?=_1?6UJX\J];3*R;FU<2;4K5H-;#'4,!0-9MYQ@2[(:>($5@QU#+4,=0 M,)"E65'PYKR/?->#AN<@;A/DHN\+DV*5.[8,=0P%`UFW3A+L-0MV@DST6;#9 MJF,H&,C2=((],DE8D]>#M.I%X.JF7;$J`1XZ9JACJV`@R]QI\MFK.*HUI@ZV M@?A%]&;C*KKM.AJY:>0KCV*576H9ZA@*!K)>5B3]O$B>:N M6.4PMPQU#`4#69>I]H95.T$NP+[> M*%;9OY:ACJ%@(,O<"?E(@%FK-Q$R`2:H9:N.H6`@2_,D8=ZP,"<(WSB13_7] MGI$[H-^@)]-)*3@L%Z>^9=<;"1[K\";):61%ZREUL*R*2EM63EE'N$1IU%\. MV22UC%QHZJ4.EDM17,NEHG]1%T9813TRK))$158E(_%3ETWJ8%D5A;>L7E6K M$5:#..55M]TDC8FL2D82J]3!LBJJ;5F=I"T;UI8$F07(VL)6'4/!0(9F,ZF( MRWE/(N-05F`RYC9`7\,HLYR+MH+A#`5ABV*DO->#0Q0TYIP[26::">M,QM05 M=Q4,;&-?90>VA(&MQAQ;IS:R`:6/.]^>R*)3X258F:E4)'TL\Q'.$0;G-.:<$PT[(151\G3I@),` M^_385!"&5!`&MH2!K<8LV_Z$'L6VU(0G/IYLTED_QI%R_H_.A"\[>;*)'R;611I%.`K`-:S&*1U)C3@GH,;,D.;`D#6XTY MMA5Q/.,FN`%_6ML)$88/-.8\\QIZU@>*HJ:3B52S'8- M8\A#[*OLP)8PL-688UO1VS,WIWQ^47D)&L=6)8G%DE0Z42K_G(K!K&Q.I6O& MX!S9P3F-.>=$'T]8$E%.D=M\13B@)3:S)0RI(`QL"0-;C3FV(GB*K6Q.9RV) M*)S6C4%,=1[*O4[V;##+$8!GA,$SPN"9QIQG(H[*L[$E$;74.J#U-;,E#&P) M`UO"P%9CCJVHG6+[)TJGVJ%,Y=@DG0JZA2IF*A5:A_L@P#G"X)S&G',BCLJY ML51$+;6IT/J:4T$84D$8V!(&MAJS;/N#CA3;/Y&*=&:2\21A5BBFY:8I.5?, M2BH8ZQK&@L6<O;O$TZ08G1O,5"H(0RH(@W,:<\Z)0"KGQE(1]=0ZH#4V MLR4,J2`,;`D#6XTYMJ)XBJVDXJSWLIITU))U9-!3G8ER5YQ]&\Q4)@B#;X3! M-XTYWT0?E6]CF8AR:AW0$IO9$H9,$`:VA(&MQAQ;T3S%5C)QCF3C"055L0ES MFQ/=8A2`,>2`,;`D#6XTY MMA7)ECR,L8XZ:5DG#%,4R4R'IT_I=KH<`Z7-RKV>XR<2=T(THR):7@E3!S`U M,C?DP4:/V2OZ`Y^4MFI=YS09%M7U$<2U94"TG7-.E$`Y-Y:<*!S6`2TF><82UC;F(*><"K(# M6XTYMK*[*[8GS/:H"Y9XPA`=-=MI7TPG.]E%,2MUG*,H6[JB.!;0J`"65\+T MOIA.8JKNBQ6E2,_%QRY>$8MTEI+U=LK[8E537MT73Q.+=/21#8H6ACS+-&;3 MT!]+I-(@,^4GY#.=9F2NG#$[36CWJ9JI88HQYK&\;`EOJ"K<8<6]G<%5N9Z6=F(LJ$ M=21B=I+1^1;RDT])Q%0F"(-OA/4_%U7Z1M_BSS_%7Q%ZW#]_V>_V#P_'B[O# M=_EI)[G9^OA^P.,O3VT1(_GMJ?XD"FZ;#[]+16W3%=I0B8,YMI61MS*OWP.*/:)OWP-*#:)C[@WKO: M)CX@G-4V\2$>K$(\ITMIZX]FH;9&^N&A<&W,1OK%(UVXG^0!#S&K_=;2UI_? MP?TVTM9_X$=MTPG:\!"K-N9$^N&3M5I;(_WPR52U3?*`SX&J;9*'N("(2R-Y MP.<6U7Z2ARCNU&\B7/`*2:W?1+C@A8UJF^0!GZ=7VR0/^#BZVB9YP(>_U3;) M`SX[K;2M,21>3*ZU8$"\RLLM-^OU]4WZN3CO-IKDO5CNM%TC;W@5M=*R0:3P M1F>M!7'"2Y2U%F0,+RG66I`OO!=8:P$#O+!4:5F#`;Y)PBTWZ^;Z!F^GI:BW(0IWU$M?!-]0,W.I%)$)=B_0-IGO5F2TR4$T`XE\-?U_D5,/?(/RO5#A@ M]4J-ALN_4J&!0+T^D_*L6IWA1,)K.6^00XD3_]!22QE^>_:F&GQQIC+25F92 M#9=<5?";.7;A"KZ555G#92>IX9@__3A70\V#7ZC]=OME_Q^WSU_NGXX7#_O/ MN,V)WYQ]CK]Q&__Q0#```M#```&0`` M`'AL+W=O[ORI*R3V^&/0M+@="R9DY0.<*H:;GK;MU@>FP MJS`XX&FW!G3>VT<_SGW/=@^[,4%_872CRO\6K=$$D2.O_(VG./)NG!:MYK7A:&S"M;1UW'W)RN!=Y0-SVE'?^U$ MOK<-H^=;;J:%\)1^GV_IBH2-^4\+5AQV`[E9<*@A);0O^!7Q8V"3B1>BYU+\ M6R6@!)SDR%GV-MQ&2#*%X_-V"")_Y[Y!R@CA9CV^$[(2 M?-'>AJ.H5"+0-28B)KC[.AE(:B"9@>0JHBF'[9?*@[4S'^E/'RO.`P<3$C2[ M"9=F1$RP56*"*-0=G^:@N2P&DAE(KB*:/W"B^GM>$1X\FI![)P(!R1(Y&4AJ M()F!Y"JBZ8.+K.H3E]KA/875N'Q-B.B%#W2'<'G%E>8*(;F+"7S8%WRA"B2#205"-!(-9F!Y.HJ31\? M0)3V^5P?#];U38C:.,/5XNS.,5)?.B'W\Y,))/3'UAMZ.D.N,FCJX=)\7CT/ MUM4+)!!?4=ZP3Q,2S+E,#22;D'".R=4831^,'/]!X!BM*Y009&`^C^&R.=R# MY@R;4#9!D.,[E1\MNA$?DL8LC;U5>!%#C_CHMFBXH!-J&FJ5Y,H'FBV4;$;% ML)5N8K@BH&6)1S$<31.'X>PX9GP1G_"A[4%\$L3PS3%YDC"&EF[BQU5\!%_F M#\DJAA[Y`%_'T)L`=V=%,*SUQ07]6@P7W%&K06?P[HTM:1#CGGAAI(<*PLA& M&(QIX[\UC.4(#I?'/R!G0IA\X1O,@_[A'P```/__`P!02P,$%``&``@````A M`(82@V%"`@``[P0``!D```!X;"]W;W)K&ULE%3; MCILP$'VOU'^P_+[<XH=EF*Z4O M",.90N2V4CWH/!-K8UD#H^FB6UO@%5#D>SB M+$GFL61"T<"P,+=PZ+H6'-::[R4H%T@,=,QA_[85O3VS27X+G61FM^_ON)8] M4FQ%)]SS0$J)Y(NG1FG#MAW.?4JGC)^YA\,5O13<:*MK%R%='!J]GODA?HB1 MJ!H+^Z);?7Q@Q'5)Z$`EXTV>0.V6N\\ M]*GRC[`XOJK>#`9\,:2"FNT[]U4?/X)H6H=NSW`@/]>B>EZ#Y;A0I(FRF6?B MNL,&\$JD\,G`A;!303,4%I5K"SJ91[/[9)(BG&S!NHWPE)3PO75:_@R@=&@J M<`VMK9EC96[TD:#=B+8]\^%)%TC\>B_8A,4L;B_0YG-)WE\P*'Y M;\PJ8/`Z8M(1$:/HJ(QJMRM[L%?V6_&MK,*#2YGL=9G)_\AX<$&GE\UGLY$W M*`?,8-"+>;#J^@Z2[C>^U"EZ-?X=,S[,AO2,;[`O/6L@<_,-$)9TD&-IG M^R$[6^TP:<-MBS\60&N2"$>NM7;G@_\FQE]5^0L``/__`P!02P,$%``&``@` M```A`-%PQBA/`@``*04``!D```!X;"]W;W)K&UL ME%39CMHP%'VOU'^P_#XQ"=N`"",HHAVI(U55EV?CW"06<1S99OO[7L>0,F74 MTI0H;8I+9UKIHQ948+B-M(-U'B2:Z.XPZ4IF&T,\*P- M4A5+>KT14US6-#!,S3T<.L^E@)46.P6U"R0&*NXP?UO*QE[8E+B'3G&SW34/ M0JL&*3:RDN[4DE*BQ/2YJ+7AFPKK/L8#+B[<[>*&7DEAM-6YBY".A41O:YZP M"4.F^2R36(%O.S&0IW013Y<#RN:SMC\_)!SLU3>QI3Y\-#+[+&O`9N.8_``V M6F\]]#GS6QC,;J+7[0"^&))!SG>5^ZH/GT`6I<-I#[$@7]F=@0_BQ?1]DYLJ4)NB,#5BWEIZ*$K&S3JN?X3`^4X3@Y!R, M[W-P?Q0-Q[U^C%K_(&$AD;:N%7=\/C/Z0-`K*&D;[IT73Y'X[4*P`H]=>'!* M,6/,U6+S]_-X\CAC>^R8.&.6`8//WY@.P5"T4T:U^Y4]V"O[EOI4EF'C6B9Y M6Z;_/S(>G-+!=?+)L.,-R@'33O=5/1AU78^WQ@0-]O>.^J"4(F77K60T^D,P M8.)7M8[&'2@D$2P;1JO`%/`!JLH2H7?>CC$.J]OM;LHB:':!3&U[`"S>% MK"VI(,?07C1&=YG@];!PNFF-L]$.O=I^EOA+`IQ++T)PKK6[+/QMZGYR\U\` M``#__P,`4$L#!!0`!@`(````(0">@$5^@`(``!P&```8````>&PO=V]R:W-H M965T&ULE%1=;]L@%'V?M/^`>*^QW21MK3A5NJI;I56:IGT\ M$WQMHQIC`6G:?[\+)&Z2=E/V8AM\..>>^\'\^EEUY`F,E;HO:9:DE$`O="7[ MIJ0_?]R=75)B'>\KWND>2OH"EEXO/GZ8;[1YM"V`(\C0VY*VS@T%8U:TH+A- M]``]_JFU4=SATC3,#@9X%0ZICN5I.F.*RYY&AL*1Q$#' M'<9O6SG8'9L2I]`I;A[7PYG0:D"*E>RD>PFDE"A1W#>]-GS5H>_G;,+%CCLL MWM`K*8RVNG8)TK$8Z%O/5^R*(=-B7DETX--.#-0E76;%S8RRQ3SDYY>$C=W[ M)K;5F\]&5E]E#YAL+),OP$KK1P^]K_P6'F9O3M^%`GPSI(*:KSOW76^^@&Q: MA]6>HB'OJZA>;L$*3"C2)/G4,PG=80#X)$KZSL"$\.?PWLC*M24]GR33B_0\ M0SA9@75WTE-2(M;6:?4[@K(M523)MR3XWI',3B5A,:#@[Y8[OI@;O2'8,RAI M!^X[,"N0^'U#Z,1CEQY<4NQIC-5B$9X663Z9LR?,G-AB;B(&GZ^8$<%0=%1& MM=.5/=@K^]3Z4&[BQKY,_K[,^?_(>'!))_O!Y].1-RI'3*CR@1\\M>_'M\@T M2R[^VB6[I/ISF'TT])JQ?'8DN@7M^\WRBQ%T$`@J[@?R[Y)Z<%`?,[O=";UW MP#L[Y`TSD.8G./0'#S6V.X=V+H_LQ&F,W:K`-/`)NLX2H==^TG+LOW%WO`26 MN6^1X_U)L0R7`QM_X'`.O($';AK96])!C91I\&+B>,>%TP-&CB.J'8YE^&SQ M%@9LP33!3-5:N]T"A=EXKR_^````__\#`%!+`P04``8`"````"$`WB'7=*($ M``#[$0``&````'AL+W=OC$YF]R9[D\UF]]YGQ*ID@!J*X\RWWU-.@;8.C+XX0_OG]-=S M#G^LRV_O>>:\L5*DO%BY9.R[#BL2OD^+X\K][]^7T=QU1!47^SCC!5NY'TRX MW]:__[:\\O)5G!BK'(A0B)5[JJKSPO-$.)>7+)65%AD))E<07\XI2>11,M3^X) ME\?EZ^4\2GA^AA"[-$NKCSJHZ^3)XONQX&6\RV#?[V02)TWL^N(F?)XF)1?\ M4(TAG(>@MWN.O,B#2.OE/H4=R+0[)3NLW">RV-+0]=;+.D$_4W85VO^../'K M'V6Z_RLM&&0;ZB0KL./\54J_[^40W.S=W/U25^#OTMFS0WS)JG_X]4^6'D\5 ME#N$'0B*I[_0A&14&T0JH($0*_FP_&$AK/Y'5$\)*HW^!Q7\7I9 M\JL#70-KBG,L>Y`L('*S,^1H]]JW5<"309YDE)4+[0Z[$%"?MS7Q)TOO#7*: M*,T&-?#9:J:!*=G>2DBK\`"XI89X1,BFTR:]D-:L)Z6;M@ MS=RGU`:6?$E9#O!UR>1-=LGLAD*-5C)MP""(3(+ADDFQF9C`7A@E@Q5#"58L M",/.B`PP`JVKYV:8K%:;:(1TO8#=I$18-&MRJR81:Q2`LW=E-<&D4VI%^P(, M?16>X;:%">F<58&A2"L7T4;,U1^R7X)>JGM/8&U\HS2#)6LU\O4RFD^[#9AP MTB_O3PVZJPY'[78BJ!F&0PU6#AR@VZ`))WWT?CAT71V.D.X]I.J&HF$ZU*B^ MF@WP09@'^*3:;OCN45)\*.II>)QLP/S^JCYDZP0-&7:M-7SW*"FPQMB;[P5; M=5O]")AE>\BZR2?>3>S7O!+!_EO$F]>*TF!VZ*2WJ2P'_\(,T(7-IK+?MJ2Q MZB$ZU"!=,(W"O@?2LO?[OA.06Y\GQ'XU*U%/;QD>'P5]?/0ADZ_5=L_;+V8E M&BRNTJC6GT8![1K4:#[ZD-?7:IO/=C0ETKQ>C2#-;#Z9]<$\9/WTUOH)[:P1 MGT,E&DX6!D*\B(1=##-5TH4U>[VOU2AZM^$6M&MF18DB/67:B$DAW5:C&'X> M*7HS!&N-@%#;Y)5H.$<8J$=C$H+H`4*IMEJ*VC8O#[(@ZEF]SJ$\H@]HD!#/ MX'A$S5EY9%N69<))^$6>KPE\UVU'V[/_$ZU/[^T$'+W/\9']B,MC6@@G8P>X MU1_/8/D2#^]X4?%S?0#>\0H.W?6_)_B1A<$9T1^#^,!YU5S(GP?:GVW6_P,` M`/__`P!02P,$%``&``@````A`!C7?GDG!```?`\``!@```!X;"]W;W)K[#;%\`(&(TOV1UI5EJM]O)L M[`:L8#=R.R'Y^ZWN\JW;A(')0PSE4\4Y=>FRUU_>RY/Q1FM>L&ICDIEM&K3* M6%Y4AXWYS]_/3TO3X$U:Y>F)571C?E!N?MG^^LOZPNH7?J2T,2!"Q3?FL6G. M*\OBV9&6*9^Q,ZW@SI[59=K`U_I@\7--TUPZE2?+L>VY5:9%96*$57U/#+;? M%QF-6?9:TJK!(#4]I0WPY\?BS+MH979/N#*M7U[/3QDKSQ!B5YR*YD,&-8TR M6WT[5*Q.=R?0_4Z\-.MBRR^3\&61U8RS?3.#S[("?]9&3O?IZZGYBUU^I\7AV$"Y?5`DA*WRCYCR##(*86:.I)&Q$Q"` M_T99B-:`C*3O\GHI\N:X,=WYS%_8+@&XL:.\>2Y$2-/(7GG#RO\01`2I/HC3 M!H%K&X1X,V?I$W_^0!2WC0+7-HKCW4T!D%('7#L*P8QX]B,$0+",`=@2Q52'0%$JB0>`H);!627(&0'F*!REXJ5/UQJ<()4F(: MO=3`Z3U$$>7^F-(_&-($,J7BZG'G@:>?4)UO5XQ$<_`_.8S$ M<\WHW+U]W@JPID$[84*$#%F-T-`60M1!+4.L.R2?.RA%"!XA+L`:<2V!(4)& MQ'5#C`94\D3\I:V%2&X`%.H$%MLXZ7F-B#VDS$;4W48%O M3YM(`5R5J"!RA87&]M:"6_=61;B%#$>.) M)1E;5,IBK=U/&9?@F'*@SP+I%F4WE%%K00T.3(,V#!./Y',/E;Q89O>3Q]6G MD->:.22(&7(932QQ:VE'PG.6<^U(2VXA5`%BLXT$W#D3N`_'0HBM'9TA05`@ ME]C0K[*K(N6F[[J3@U4!//D@40N1:`C7&3I7E2C6X4CB[;-6O)1,QEU_#FI! M-V>B6\)=$\:MTU!9\<(E?DM:D#*^/^$3^CD]T#_2^E!4W#C1/8RH/5N`1XUO M3_BE86?Y)+YC#;SUR(]'>,NE\.1ESP"\9ZSIO@`3JW]OWOX/``#__P,`4$L# M!!0`!@`(````(0`$*?1GY0(``(`(```8````>&PO=V]R:W-H965T&ULE%;;;J,P$'U?:?\!^;TQD%N#0JITJ^Y6VDJKU5Z>'3!@%3"RG:;] M^YW!!&$2I=D7",.9<^:,!SOKN[>J]%ZYTD+6,0DF/O%XG;SI_5!JA==<&X\8*AU3`ICFHA2G12\8GHB&U[#FTRJ MBAEX5#G5C>(L;9.JDH:^OZ`5$S6Q#)&ZAD-FF4CX@TSV%:^-)5&\9`;JUX5H M])&M2JZAJYAZV3"[[=@QI(C=_MP0E^) M1$DM,S,!.FH+/?6\HBL*3)MU*L`!MMU3/(O)-HCN@Y#0S;IMT!_!#WKPV].% M/'Q5(OTN:@[=AG7"%=A)^8+0IQ1#D$Q/LA_;%?BAO)1G;%^:G_+PC8N\,+#< MTS0(RB(]LJ@ M=KTR@E$96XJEW-O`4"8\+S/]'QD$QV0V+#X<&[28=G4=/Y`U](.CL8(!N]Q1 M3(+6@YN^7>%TT3NQ7CN08W:Z[$%.%3`)PRHNJR.X5>_;VD7:P7-X%RXONELN M<<@_,(AYKD07<=WS=%4ONT&P*]5%3MW@?CR8^NO6"I-<_B[B6EF=M[)R M)2];0;`KU45.K00P8V,OP0H&ZK)"F^9*'$..G9E_WDX`J*'L!VJ('JEUH3.. M\-L>KQCN2W>_MOEAQE?,OO"RUE\@][N4A['1]M#]GMNTQ M,X[/HJT]?VC_!O;_AN7\F:E0:<_F0)GXZR)XA],+*!#L%&+@V<`.W/ M`DYZ#KN=/P%P)J4Y/N`9U?]WV/P#``#__P,`4$L#!!0`!@`(````(0!STKVG M>!L``'^>```8````>&PO=V]R:W-H965T&ULK%U=;QPYDGP_ MX/Z#H/>U5/W=ANV%U55UM\`><#CJ= ME]$XF&1%9K(8R>IJ]H>__G%_=_;[_O'I]O#P\;QY=WE^MG^X.7RY??CV\?Q_ M_KO_R^;\[.GY^N'+]=WA8?_Q_!_[I_._?OK7?_GP\_#XZ]/W_?[Y#",\/'T\ M__[\_./]Q<73S??]_?73N\./_0-:OAX>[Z^?\<_';Q=//Q[WUU^&3O=W%[/+ MR]7%_?7MPWD:X?WC6\8X?/UZ>[-O#S>_W>\?GM,@C_N[ZV?P?_I^^^.IC'9_ M\Y;A[J\??_WMQU]N#O<_,,0OMW>WS_\8!CT_N[]Y_[=O#X?'ZU_NX/+Z MIHP]_(.&O[^]>3P\';X^O\-P%XDH^[R]V%Y@I$\?OMS"`PG[V>/^Z\?SS\W[ MOMG.SB\^?1@B]+^W^Y]/ZO_/GKX??O[;X^V7O]\^[!%N)$I2\,OA\*N8_NV+ M0.A\0;W[(07_^7CV9?_U^K>[Y_\Z_/SW_>VW[\_(]Q(NB6?OO_RCW3_=(*08 MYMUL*2/='.Y``/\]N[^5N8&07/\Q_/UY^^7Y^\?S^>K=WH^W/]?,FKR4&F061X$?_,@S>+=NKG)R)1Z\UW%S->XQ5,I:N/.;PI10B=S+(9QGEXSD8(SM/F'B_?VIFVP\7 MOV.NW&2;J\#&6NR*A4P,&;;U0.>!7@$7\&AT"\G_$]R24<2M0NBJ`-7/F?.A M6)0NK0E&M?)024"[(CI"6D(Z37B.&'.UCS&^[FV?J$#,A`EGM"7+C] M[!^-BH,M(1TAO4:,.VOKSNOA%F-+.2$ZW(2TA'2$]!HQ_*1P48OGZ_S$V/)+ MR!PRJZ;YW,W@T6@,*2$=(;U&#&7<+F^G+,:6D(Z35B^#6(AB8H M4WB)57ZJ(,DPEOHP\L=S-X,7+MS5:HPW0QU#O8&L2R)2;YXF39(T+'Z%P%6& M=-09:AGJ&.H-9&F*#BF:$OGY1@JUR<%/BF9<2)`+OA.HG:SXR)IRM&6H8Z@W MD/5*Q$IY]?H]VB1IPW`U^%GMU**=K0Q-LNK8JC>0I2F2\W::2:`,S02YQ63E M9_=H5?QK&X(ZAGH#6>8B1F]GGJ3+,-=J-M1].]DS^'E`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`S9R*]\P52M2IA;ACJ&>@-9ER8IBCCK*M(,Z<@SU#+4 M,=0;R-(,%&4V+!T39_V2%29#+O:^EJI6-?9I+.5ZQU:]@:Q3DW1HF45'?4R6 M(45@QU#+4,=0;R!+,Q"PTV+/FK9,D(N]KZ2J58W]V+%`'5OU!K).35*^)2M? MADSLDY6"6K;J&.H-9&D&DBEWR=19SPJZ3)"+O*^KJE4)<\M0QU!O(.O2))U= MLLYF2(5YQU#+4,=0;R!+T^GLZZ71DL4T0W:+MJHE:=HD5*L:X#06.A:H8ZO> M0);Y)#%=LIAFR`0X62FH9:N.H=Y`AN8J$-/FM/>F9"2KI\/@_KV3E:^5JU6) M=,M0QU!O(.O5)#U=L9YF2$5ZQU#+4,=0;R!+,]#39G721_,K5M0,P0>U9UO5 M/4B:^M6J1I\5E:UZ`UFW)BGJBA4U0R;ZR4I!+5MU#/4&LC0#1=UL3WFFOV)) MS9`+OM\:5:L:?)94MNH-9+V:)*DKEM0,J4CO&&H9ZACJ#61I.DE]?6%?L7)F MR"WL=5>99W?JJ%;QMG8L,>\8Z@UDF4]2SA4K9X9,@).5@EJVZACJ#61I.N4\ M>8>Z8E'-D)OJ*135#*M`[AEJ&.H9Z`QF::R>J MKT_NP=H*9X;,Y)[[>KP:C?%EJ&.H-Y`E/DDWUZR;&=+Q9:AEJ&.H-Y"E&>CF M:>]KKEDV,V0G]]H_!*A6-?@LFVS5&\AZ-4DVURR;&3+!9]EDJXZAWD"69B"; M3:I9GK_?WOQZ=<"C5C&4=FJ28\MF%*W,+I)EGJPJUV0IOLA1.'4.]&&\%9:B>*N M0/613,M05Z#YV+$OT-#1TG3B&D M^W14JS*U6H8ZAGH#6:F&]31#*M`[AEJ&.H9Z`UF:3D]?G^X;ULP,F7JE M6?NUI5K5`*>Q5'W>L55O(,M\DF9N6#,S9`+,FLE6'4.]@2S-0#-/>GB[8=W, MD)O<_B%+M:JQ3V,IUSNVZ@UDG9JDFQO6S0PI`CN&6H8ZAGH#69I.-V5A.?$A MRX9%-4,N^OXA2[6JT4]C*><[MNH-9-V:I*0;5M(,*0([AEJ&.H9Z`UF:3DF' MZ)_V"LB&939#+OK^*4NUJM%/8RGG.[;J#63=FB2J&Q;5#"D".X9:ACJ&>@,9 MFMM`5$][Q#6,9%4U0R[X_@E,M1J#SU#'4&\@Z]4D5=VRJF9(!Y^AEJ&.H=Y` MEJ9359GZJ_DI+S_AX`J_Y\B0"[Y_!%.M:O#36,KWCJUZ`UFO)BGNEA4W0XK` MCJ&6H8ZAWD"6YI^EN%M6W`S9V&_\$X)J56//BLM6O8&L4Y,4=\N*FR$3^V2E MH):M.H9Z`UF:3G%?+R>W+*H9LN7DQFWR=]6J!CB-I0-:I29*Z94G- MD(E]LE)0RU8=0[V!#,WF,M#4DVKY-)+5U(*Y\/NMJC(;XQ]@^+*^D"W?FQP> MO>';^AISODU2UN:2I;5@*N2[`&L##&S3>*HOV&K,L0T$]K3'P,TE*VS!7"K\ MIE:9J52PR`9V<$[;.>;8.KE]?P'=G!`VSD')DEK<\G:6C`56H2;U37`$&ZR`UN- M.;9.8:6T/$D`FDM6WX*YB>_WM,I,92(-IV(`WPB#;QISODW2X.:21;A@B@4R MD>P4AHE/&-@2!K8:=/6[_;Q9HW9$II,.8287"` M,#B@,>>`B."$<"?-M`YH'2WA)@QL"0-;PL!68XZMR)IB*RO0:7N#Z*B=>AB. MSH3?%C?53$U\K;=EXA,&WS3F?!,15+X=F_A),VTFM(Z63!"&3!"&3!`&MAIS M;)TN'V,;2&\]&D>'V^^$FVJFPIV&4S<#'"`,#FC,.2`Z-R'<219MN+54EG`3 MAG`3!K:$@:W&+-OA,!O%5B9^(U]FF/B*?)-/Q3%^9,PN^%O:$U>SF@C&<(9: MH+T&;8BG8IMJMKWY\"$[[\>N*A&$P36-.==$Z)1KQV92TD7K@-;*D@C"D`C"D`C" MP%9CEJW,U@EL!W/WU#EC\@?"G8\QW]+NMIJ5T+8-8SC^,RDL_A0[G/^I,>>` MR-G;PYT/"C+A-H<'Y7`S!K9:.0<[L"4,;#7FV(H\*;8R[T_;S@:PGH_KI M5-#NUAPM-#@"Y\:N)>QPCC`XIS'GG*B9:C@ZPC21AEH5.9H-VM.76H M3/RQJ\H$8?!-8\XW$3KEV[&)GW31.J"ULF2",&2",&2",+#5F&,KVJ782B9. M>=*93QBR;HRZJ/-`V][<%>DJ,8=G8]>"P3/"X)G&G&>B<\JS8WE(LF@=T%)9 M\D`8V!(&MH2!K<8LV^&,H+>SS4<*&;;UF"$=;MK<5K,26AQ?G215I0#G5Q.& M`ZPUYAR8)KWYL"'K@);*'&YS*%&^21D#6^H+MAIS;$6X)H0[Z9QEF[5OE7ZJ MQ:_ST0E&L\NZO75\1)H4G[H@'IFVY9RB^I6%JR9CV!_(=RKH?BM=("9J>:P[ M0<=,-$QS&J9[9C)^J^8'#ZAR!`OIQ:]L&*69LR,N@XTM8!VU)S>"+6WG%S=Y$.)++.L%"^LF+F+/,)0 MS&I!Z9@Y;7GS"I5/%K+,C,K0VED.([+,ZI+OF#F5.9;#M%^R?/0>*D\^<]10 MOE48PT]-4%_\UH3&'%O1!3?Y3EP'\KE!UA,9WATI,FLXPJ-9N>?;QAQ#-#@, MY\@.SFG,.>=D[%@J`O$RIPR55&1!T[4TVX$MV8&MQAS;0-I.>_N_R0<)V51D ML<-"I.XODF-S!E&99V/7DAXX1QB M$0;/-.8\$W%4GAW+0])2ZX#6U\*6,.2!,+`E#&PUYMB*VBFVDH<32Z=\?)'U M9!13G0K:0N6N1B48@W/C<"5E<$YCSCD11^7>>B+'X?3F'-.!%(Y=R05^4@DZX#6V,*6,/R0'6%@2QC8:LRQ M%<53;"45IWWM()^"9!T9]51GHNZ*BV^CF>;Z*/R[5@FDIQ: M![3$%K:$(1.$@2UA8*LQQU8T3[&53)Q2Q993D?2#Z')XDKTC:(M=S50>M!0/ M$8!GA,$SC3G/1!^59\?RD.34YD%+;,D#8<@#86!+&-AJS+$-)%OR<(QUTDG+ M.F,(#9*9WL&8S6@[7VT;NW15% M=]05E7(>"TI2+'OQC%EO:4=53C^R9K7:=Q1%;!3%8[R2-EE>&3-!T9B]XG!" MD+KBVX.2SQ8R%R^8]99JZMBLUGN.HBS[BN*1H.3#A"RO43G4#&9:HU5=-\S1 M1'G=8`P_5JK[.OZRM"O^$N(37\O)QPU9WT;E4+[Y@\]V3>YJBF?&\$.LXW`E M"'!.8\XY40+EW+'D).&P#F@QR8NB.;!HP-J&,;"EOF"K,<<6$U.SG3#;I:=[ M2IF(U0* M7GTB,W6TJN,W32GR03R65U(%N[]@6J-560]P)Q*&.Y$PW(D:L_R',W141F72 MG?;&5CZ-Q[A63^A1=^:<"L5J5GUC#+_ZK+=)P]S!SSYKS/DV3;#R.3W6`2TG M>;::\WSRFL@8V%)?L-688QO(TXF92#)A'1FE0V>":D=SJD_Q;>Q:L@/?"(-O M&DN^73Q]W^^?V^OGZT\?[O>/W_:[_=W=T]G-X;<'S#-YXJCPL\?]UX_G5\CH M^R&MN-K89VQKI&TXVI/;9M(V[%.H;;U`&_84T9CKI;0-AZY2OXU<#S5%U&\C MUX,DAVUS:1M.$N4QM](V?))';:L-VO!@)AIS)?WP&"1J6TO,\!0A;!,?L&0!G\.';9('?(P=MDD>\*%QU#:7>.(EV;!- M?,`KJ6&;^("7.L,V\0&O4$9M"XDGWDX,VR2>>!/L];)-XXEWSL$WBB=>XPS:))UZ:CMIFT@_?KPK;I!^^S12V21[PXEW8 M)GG`.RUAF^0!WVL)VR0/:5]",6ND'[Z+&O5KI!^^^1FUS20/^.IDV"9YP!<5 MPS;)`[[F%[9)'O"ENJBMD7Y)^-@'Z8=OPH?])`^I)N5^D@=\I3OL)WG`5Z+# M-LD#OH`<#A%U%;(WG`\1%AF^0!AS5$ M;9?2#\=!A6W2#X<`A/&&;Y`%'W@1M6W3#H7A1 M"SKA'+JH!2G`.6]1"Q*`H]6B%H0?YY-%+0@^C@0+6C;H@^U(U((^<1T@)1`* MVZ#/%D&/ZY\M0AY7/UL$'.<@!J-)"1-7,!OTB>N7#6*-K70T&F*-_6W4@EAC MIQFU(-;8$@8M:W@:5RUKL(YKEC58QQ7+&K'&T>+!=3:(-1Z$12U@$-=^*W@: M5RHK>!K7*2MX&EN3J0XB6N3%3R-*Q,I].(Z M;X58QU7>"C,DKO&D)(DKDB7ZQ/7($K&.JQ$I[N+:3DJ[N+);(M9Q72?\YO*/D\L%(5Y+B")=I&>"?%^\_O_#,`4F,N%[)V_XJ')Y7`\]./M-WE2E_[Q?/B! MARGG9[\07\]')[+/^0"/P^/OPX/9C[]OP````#_ M_P,`4$L#!!0`!@`(````(0!6NQTW@0(``!0&```9````>&PO=V]R:W-H965T MTT[;_?M4U1:*LE>P%LSCWGGNM[O;I^4BUY!&.E[@J:)C-*H!.ZE%U= MT%\_[\XN*;&.=R5O=0<%?09+K]@O\%9-TX M/.T%&O*^\O+Y%JS`@B)-DBT\D]`M)H!/HJ3O#"P(?PKOO2Q=4]`,.V,+UMU) M3T6)V%FGU9_X,QTH8G`V!.-["#Y?)HN+V7F*6D=(6$PD^+KECJ]71N\)]@I* MVI[[SDMS)'[?"#KPV(T'%Q0SQEPM%O]QG>'R6>O#49,.-V)'XPZ]!-:([OT M?7"DJCX0RX^.QI)E\^7H)OH=0!/#\XL1-,D$%0\S^?>9>G!0'TL[[(3FF_`N MI[S!8;I(CAKT<5.)86?JYO*5FSB%L5L5F!H^0=M:(O3.3UB&_3?NCL._R7R+ MO-Z?YYMP*;#Q!PYESVOXQDTM.TM:J)!REER@%Q/'.BZ<[C%SG"[M<"S#9X.W M+V`+SKSQ2FOWLD!A-M[GZ[\```#__P,`4$L#!!0`!@`(````(0`H(/\PP`(` M`*X'```9````>&PO=V]R:W-H965T/AZL;C(RE74E;U?$"OW"#;]?OWZWV M2C^:AG.+@*$S!6ZL[7-"#&NXI"92/>_@3:6TI!:6NB:FUYR6PR;9DC2.YT12 MT6'/D.M+.%15"<;O%=M)WEE/HGE++>1O&M&;`YMDE]!)JA]W_153L@>*K6B% M?1E(,9(L_UQW2M-M"[Z?DQEE!^YA<4(O!=/*J,I&0$=\HJ>>EV1)@&F]*@4X M<&5'FE<%WB3Y71)CLEX-!?HE^-XE8Q!^8)E'V2*^OH"$^(P&@_?4TO5*JSV"K@%)TU/7@TD.Q&\[`BL.NW'@`D-7 M0ZX&CN%I#1Y6Y`E*QT;,G:4T@D#P"+2<0($Z MM-'EZ@X\J$_E'"-#PP6\\Y#7=?Y\%@'\?*>X;:'"&`E.;!Z_;681BIZ78%A5ZAP"(5N7G]/?CKZX2&YKOD'WK8&,;5SDR^%<3!%IZF\2=T7^SH^RS=^ M6I/I#4S+GM;\*]6UZ`QJ>06<\7`TVL];O["JA]QA9"H+8W)X;."_R&$DQ*XK M*Z7L80'*9/K3KO\```#__P,`4$L#!!0`!@`(````(0#PS0;_ZP(``'8(```9 M````>&PO=V]R:W-H965T4\ M,ZFX:!+BNQ/BL"85&6^*A/SY_7"S(([2M,EH)1J6D%>FR.WZ\Z?57L@G53*F M'6!H5$)*K=O8\U1:LIHJ5[2L@3>YD#75\"@+3[62TN`V#R?T-4^E4"+7+M!Y=J.GGI?>T@.F]2KCX`#3 M[DB6)V3CQW=^0+SURB3H+V=[-?CMJ%+LOTJ>?><-@VQ#G;`"6R&>$/J880@6 M>R>K'TP%?DHG8SG=5?J7V']CO"@UE#L"1V@LSE[OF4HAHT#C!A$RI:*"#<#5 MJ3FV!F2$OIC[GF>Z3,@T=!=1%,X6I_%N5W7)8EZ%C@ M?F"9N=%\,O5!]`*)9W=D#-Y33=\'P9!Q<-&G*8C>'%B/'0@$!Z#I>9O0`->K M(]BH]^GL(J;?1JYF8UYL_"5\/N^W"2X:\W>14;VB\+R5^5CR?2D$CZ6ZR*D5 M',97=SJ"Q[Q=9%B-Q>*\@^5'E!`\5NHBIPY\R/S0`E9C/L>1QAM[ZGC]&YCZ+2W8 M#RH+WBBG8CEP3HP=:<\-^Z!%"^F`J2TTC'OSLX3SG<%LF[C@/1="'Q[P9.K_ M,:S_`P``__\#`%!+`P04``8`"````"$`D$.@VH4"```2!@``&0```'AL+W=O MO&<`*QLCV9I-_W['-DB5IF_0"V,Q\CYFQUQ?WJB5W8*S474'39$8) M=$*7LJL+^N/[]=E[2JSC7V`7`$$3I;T,:Y/F?, MB@84MXGNH<,_E3:*.UR:FMG>`"]#DFI9-INMF.*RHQ$A-Z_!T%4E!5QIL5?0 MN0ABH.4.]=M&]O:(IL1KX!0WM_O^3&C5(\1.MM(]!%!*E,AOZDX;OFO1]WVZ MX.*('1;/X)441EM=N03A6!3ZW/,Y.V>(M%F7$AWXLA,#54&W:7ZYHFRS#O7Y M*>%@3[Z);?3AHY'E9]D!%AO;Y!NPT_K6A]Z4?@N3V;/LZ]"`KX:44/%]Z[[I MPR>0=>.PVTLTY'WEY<,56($%19@D6WHDH5L4@$^BI)\,+`B_#^^#+%U3T`PG M8P?674L/18G86Z?5K_@S'2!B"1[7L,7;FK96=)"A9"ST"P3#W5<.-VC M&UL ME%3;CMHP$'VOU'^P_+YQ$F`IB+""(MJ56JFJ>GDVSB2QB./(-K>_[SB&B%U6 M6OJ2Q/:9,W-FCC-[.JJ:[,%8J9N,)E%,"31"Y[(I,_K[U_KA$R76\2;GM6X@ MHR>P]&G^\V)2XATYQL]VU M#T*K%BDVLI;NU)%2HL3TN6RTX9L:=1^3(1<7[FYQ0Z^D,-KJPD5(QT*AMYHG M;,*0:3[+)2KP;2<&BHPNDNER2-E\UO7GCX2#O?HFMM*'+T;FWV0#V&P^R8.&.6`8//'I/T"(9)^\R8[?[,'NPS^Y;Z4I9AXSI- M^G::P?^D\>",#J^+3T<];\@<,-UT7^C!J&L]WAKCL;?!.TWU<1E%UKYAZ2A^ ME3-@DA=R1Z_[&EP;IJO`E/`9ZMH2H7?>D0G.J]_M+\LB[?S>'Z!96U["=VY* MV5A20X&A<31&%2;8/2R<;COO;+1#NW:?%?Z5`$<31P@NM':7A;]0_7]N_@\` M`/__`P!02P,$%``&``@````A`"J,A_*G`@``#P<``!``"`%D;V-0&UL(*($`2B@``$````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` MG%513]LP$'Z?M/\0Y1U2"IHFY`:Q4F#21A$I[-$RSJ6Q<.U@.QGEU^\E/P8VVNG#1[(6#)$GWD""[#'AMA%NG(Y)T/TG&F80I)DX+)BV09+=! MKH'YIMTR86Q*&G?:`'?:1%:\8MO&:`Q6O@4'>BKIN>A4 M8T^-&D3<`2:8X?MU:-9MSW;=N]$.:[\##J)ACW(_")58[P6$QFF9XQBAL^?: M6^$"L!;A!F^]`XF$&*;?G1!V+&'X@)#S>X>:=,1SGLI6-"6GK#C&]"LU^F MKI;]L$%B7OZ-LGWXWEO>T1HS=&_I39Y_9LT/H9[L?;70%VB$S3#M;Y*LQ,>? MXYC9G.\VR#7.42-]DO!^\PWF[8$?_0_A_Y8>G1R.CD>WCG!BZK$P@:WPXA`[,L<^6GP?KMN#@C2',\N%2:#'Q*<['JEO4O^$EQD MZ`86@Z&UY:24^$#9R5`6XMX\2LVN=:Q/)4LE-TL@:CFIW3CN5>X"M-I#-7@^ M(L3^`2']4EFM_B/V"P``__\#`%!+`P04``8`"````"$`!'U<7#$!``!``@`` M$0`(`61O8U!R;W!S+V-O&UL(*($`2B@``$````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M```````````````````````````````````````````````````````````` M````````````````````G)%!2\,P&(;O@O^AY-XF[:A(:#-0V/-^7:KG37?()SJO>U"C/"$K`B%XJT]3H:;-* MKU'B`S>2=[V!&NW!HR6[O*B$I:)W\.!Z"RXH\$DD&4^%K5$;@J48>]&"YCZ+ M#1/#;>\T#_'H&FRY>.<-X(*0*ZPA<,D#QP=@:FY?B[&\!I_^>%,3EK:A7V-LXTZ9ZSI3B&:P*P&('?;3<1_6<95;!?)FSW9OKDN\;RO\.ZND&.VH<,`#R"2^1X]V MI^1Y<7NW62%6D+Q,29D69%/DM"@H*5\K?&I-]]D,U)/`OXDG`!N]?_XY^P(` M`/__`P!02P$"+0`4``8`"````"$`^/$NT<(!``#.$```$P`````````````` M````````6T-O;G1E;G1?5'EP97-=+GAM;%!+`0(M`!0`!@`(````(0"U53`C M]0```$P"```+`````````````````/L#``!?%```&``````````````````M#0``>&PO=V]R:W-H M965T&UL4$L!`BT`%``&``@````A`/@)RJUH`@``'`8``!D` M````````````````9!(``'AL+W=O&PO M=V]R:W-H965T&UL4$L!`BT`%``&``@````A`#&0>QC,`P``F`P``!@````````````````` M9AH``'AL+W=O``!X;"]W;W)K&UL4$L!`BT`%``&``@````A`%;@IIZ%`@``-0<``!D````````` M````````NB```'AL+W=O&PO=&AE;64O M=&AE;64Q+GAM;%!+`0(M`!0`!@`(````(0"J2R56G`0``"(3```8```````` M`````````#LJ``!X;"]W;W)K&PO=V]R:W-H M965T&UL4$L!`BT`%``&``@````A`-#*(B>(0@``A=$``!0` M````````````````(#(``'AL+W-H87)E9%-T&UL4$L!`BT`%``& M``@````A`!D!KR*9"@``X58```T`````````````````VG0``'AL+W-T>6QE M0``&0`````````````` M``">?P``>&PO=V]R:W-H965T&UL4$L!`BT`%``&``@````A`(82@V%"`@``[P0``!D````` M````````````E9D``'AL+W=O&PO=V]R M:W-H965T@$5^@`(``!P& M```8`````````````````)2>``!X;"]W;W)K&PO=V]R:W-H965T&UL4$L!`BT`%``&``@````A`!C7?GDG M!```?`\``!@`````````````````(J8``'AL+W=O&PO=V]R:W-H965T&UL4$L!`BT`%``&``@````A`%:['3>!`@``%`8``!D````````` M````````2,D``'AL+W=O&PO=V]R:W-H M965T&UL4$L! M`BT`%``&``@````A`)!#H-J%`@``$@8``!D`````````````````&=(``'AL M+W=O&PO=V]R:W-H965T&UL4$L!`BT`%``&``@````A`*>?O/>5```` MJ0```!``````````````````-]L``'AL+V-A;&-#:&%I;BYX;6Q02P$"+0`4 M``8`"````"$`!'U<7#$!``!``@``$0````````````````#ZVP``9&]C4')O A<',O8V]R92YX;6Q02P4&`````"$`(0#0"```8MX````` ` end XML 12 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 13 R9.htm IDEA: XBRL DOCUMENT v2.4.1.9

Going Concern
9 Months Ended

Mar. 31, 2015

Notes to Financial Statements

Note 3 - Going Concern
The Company has elected to adopt early application of Accounting Standards Update No. 2014-15, “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).

The Company’s financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the Company had an accumulated deficit at March 31, 2015, a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

The Company is attempting to commence operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support its daily operations. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

- Definition

Disclosure of accounting policy for reporting when there is a substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time (generally a year from the balance sheet date). Disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities. If management's plans alleviate the substantial doubt about the entity's ability to continue as a going concern, disclosure of the principal conditions and events that initially raised the substantial doubt about the entity's ability to continue as a going concern would be expected to be considered. Disclose whether operations for the current or prior years generated sufficient cash to cover current obligations, whether waivers were obtained from creditors relating to the company's default under the provisions of debt agreements and possible effects of such conditions and events, such as: whether there is a possible need to obtain additional financing (debt or equity) or to liquidate certain holdings to offset future cash flow deficiencies. Disclose appropriate parent company information when parent is dependent upon remittances from subsidiaries to satisfy its obligations.

+ References+ Details

EXCEL 14 Financial_Report.xls IDEA: XBRL DOCUMENT begin 644 Financial_Report.xls M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y M/2(M+2TM/5].97AT4&%R=%\R8S8T9F8S9E\W,S0S7S0T-V9?.&1E.5\R-60P M8C1B,#4V9&$B#0H-"E1H:7,@9&]C=6UE;G0@:7,@82!3:6YG;&4@1FEL92!7 M96(@4&%G92P@86QS;R!K;F]W;B!A'!L;W)E&UL;G,Z=CTS1")U&UL;G,Z;STS1")U&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX M.D5X8V5L5V]R:W-H965T5]);F9O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O#I%>&-E;%=O MF%T:6]N7V%N9%]/<&5R871I;VYS/"]X.DYA;64^#0H@("`@/'@Z M5V]R:W-H965T4V]U#I%>&-E;%=O#I%>&-E;%=O M#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/E)E86Q?17-T871E/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T M4V]U#I%>&-E;%=O#I.86UE/@T*("`@(#QX M.E=O#I%>&-E;%=O M#I.86UE/DYO=&5?4&%Y86)L93PO>#I.86UE/@T* M("`@(#QX.E=O#I% M>&-E;%=O#I.86UE/E-T;V-K:&]L9&5R#I%>&-E;%=O#I. M86UE/E)E;&%T961?4&%R='E?5')A;G-A8W1I;VYS/"]X.DYA;64^#0H@("`@ M/'@Z5V]R:W-H965T4V]U#I%>&-E;%=O#I%>&-E M;%=O#I7;W)K#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O M#I%>&-E;%=O#I.86UE/E-I9VYI9FEC86YT7V%N9%]##I7;W)K#I.86UE/@T*("`@(#QX M.E=O#I%>&-E;%=O M#I.86UE/DYO=&5S7U)E8V5I=F%B;&5?1&5T86EL M#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE M/DYO=&5?4&%Y86)L95]$971A:6QS7TYA#I.86UE/@T*("`@ M(#QX.E=O#I%>&-E M;%=O#I.86UE/E-T;V-K:&]L9&5R#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O6QE#I!8W1I=F53:&5E=#X-"B`@/'@Z4')O=&5C M=%-T#I0#I0 M#I0&UL/CPA6V5N9&EF72TM/@T*/"]H96%D/@T* M("`\8F]D>3X-"B`@(#QP/E1H:7,@<&%G92!S:&]U;&0@8F4@;W!E;F5D('=I M=&@@36EC'1087)T7S)C-C1F9C-F7S'0O:F%V87-C3X-"B`@ M("`\=&%B;&4@8VQA'0^1FER M'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$"!+97D\+W1D/@T*("`@("`@("`\=&0@8VQA'0^36%R(#,Q+`T*"0DR,#$U/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S M/3-$'0^ M9F%L2!A(%=E M;&PM:VYO=VX@4V5A'0^3F\\2!A(%9O;'5N=&%R>2!&:6QE'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$2!&:6QE3PO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^4VUA;&QE3QS<&%N/CPO'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^,C`Q-3QS<&%N/CPO M7!E.B!T97AT M+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^ M#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT M/3-$)W1E>'0O:'1M;#L@8VAA'0^)FYB'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R M(&-L87-S/3-$2`H1&5F:6-I="D\+W-T7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S M8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I M=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA7!E/3-$=&5X="]J879A3PO'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S M+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE M<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA M'0^ M)FYB'0^)FYB'0^)FYB'0^)FYB'!E;G-E/"]S=')O;F<^/"]T9#X-"B`@("`@ M("`@/'1D(&-L87-S/3-$=&5X=#X\'0^)FYB'0^ M)FYB'0^)FYB'!E;G-E+"!N970\+W1D/@T*("`@("`@("`\ M=&0@8VQA"!0'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA2`H1&5F:6-I="D@*%5N875D:71E9"D@ M*%531"`D*3QB'0^ M)FYB'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T* M("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^)FYB'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$2!P=7)C:&%S92!D97!O2!&:6YA;F-I;F<@06-T:79I=&EE'0^ M)FYB'0^)FYB'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@ M/'1R(&-L87-S/3-$'0^)FYB'0^)FYB3X-"CPO:'1M;#X-"@T*+2TM+2TM M/5].97AT4&%R=%\R8S8T9F8S9E\W,S0S7S0T-V9?.&1E.5\R-60P8C1B,#4V M9&$-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,F,V-&9F,V9?-S,T M,U\T-#=F7SAD93E?,C5D,&(T8C`U-F1A+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R'0^/'`@'0M86QI9VXZ(&IU'0M:6YD M96YT.B`P+C5I;B<^/&9O;G0@2!E;F=A9V5S(&EN('1H92!B=7-I;F5S M71O;BP@3VAI;PT*;65T M2!F'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE2<^5&AE($UA;F%G96UE;G0@;V8@ M=&AE($-O;7!A;GD@:7,@6%L(&]F('1H92!#;VUP M86YY)B,Q-#8["!J=61G;65N=',L(&]F=&5N(&%S(&$@ M28C,30V.W,@2!G96YE&-H86YG92!#;VUM:7-S:6]N("@F(S$T M-SM314,F(S$T.#LI('1O($9O2P@=&AE>2!D;R!N;W0@:6YC;'5D M90T*86QL(&]F('1H92!I;F9O2!F;W(@=&AE(')E<&]R=&EN9R!P97)I;V0@96YD960@2G5N92`S,"P@,C`Q M-"!A;F0@;F]T97,@=&AE'0M86QI9VXZ(&IU M'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S M='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E M'0M86QI9VXZ(&IU2!I2!I2=S(&1E=F5L;W!M96YT('-T86=E(&%C=&EV:71I97,N/"]P M/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS M1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU'0M M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P M/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E'0M86QI9VXZ(&IU'0M86QI9VXZ(&IU'0M:6YD96YT M.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T M(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU65A'0M86QI9VXZ(&IU'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F M;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU2!W:71H(&%C M8V]U;G1I;F<@<')I;F-I<&QE6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T M>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE2<^0W)I=&EC86P@ M86-C;W5N=&EN9R!E2!T;R!A8V-O=6YT(&9O2!O9B!S=6-H(&UA='1E28C,30V.W,@8W)I=&EC86P@ M86-C;W5N=&EN9R!E'0M86QI9VXZ(&IU'0M:6YD M96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\=&%B;&4@8V5L;'-P86-I;F<] M,T0P(&-E;&QP861D:6YG/3-$,"!S='EL93TS1"=F;VYT.B`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`N-6EN)SXF M(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W M(%)O;6%N+"!4:6UE2<^36%N86=E;65N="!B87-E6EN9R!V86QU97,@;V8@87-S971S(&%N9"!L:6%B:6QI M=&EE2!E=F%L=6%T97,@=&AE(&ME>2!F86-T;W)S M#0IA;F0@87-S=6UP=&EO;G,@=7-E9"!T;R!D979E;&]P('1H92!E2!A=F%I;&%B;&4@:6YF;W)M871I;VXL M(&-H86YG97,@:6X@9F%C=',@86YD(&-I2X\+W`^ M#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE3L@ M=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$ M)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE2<^06-T=6%L(')E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N M+"!4:6UE2<^/&D^/'4^1F%I6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI M;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE2<^5&AE($-O;7!A;GD@9F]L;&]W'!A;F1S(&1I2!A;F0@8V]M<&%R86)I;&ET>2!I;B!F86ER('9A;'5E(&UE87-U M2!W:&EC:"!P2!G:79E2!T;R!Q=6]T960@<')I8V5S M("AU;F%D:G5S=&5D*0T*:6X@86-T:79E(&UA2<^/&9O;G0@6QE/3-$)W9E'0M86QI9VXZ M(&IU6QE/3-$)V9O;G0M6QE/3-$)W9E'0M86QI9VXZ(&IU6QE/3-$ M)V9O;G0MF4Z(#$P<'0G/E!R:6-I M;F<@:6YP=71S(&]T:&5R('1H86X@<75O=&5D('!R:6-E2<^)B,Q-C`[/"]T9#X-"B`@("`\=&0@2<^)B,Q-C`[/"]T M9#X\+W1R/@T*/'1R/@T*("`@(#QT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG M;CH@=&]P.R!T97AT+6%L:6=N.B!J=7-T:69Y)SX\9F]N="!S='EL93TS1"=F M;VYT+7-I>F4Z(#$P<'0G/DQE=F5L(#,\+V9O;G0^/"]T9#X-"B`@("`\=&0@ M2<^/&9O;G0@'0M M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P M/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E'0M86QI9VXZ(&IU'0M86QI9VXZ M(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\ M<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L M(%-E'0M86QI9VXZ(&IU2!G:79E'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[ M/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA M;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU6EN9R!A;6]U;G1S(&]F('1H92!#;VUP86YY)B,Q-#8[ M&EM871E('1H96ER M(&9A:7(@=F%L=65S(&)E8V%U6QE/3-$)V9O;G0Z M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF M(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W M(%)O;6%N+"!4:6UE2<^5&AE($-O;7!A;GDF(S$T-CMS(&YO=&4@<&%Y86)L92!A<'!R M;WAI;6%T97,-"G1H92!F86ER('9A;'5E(&]F('-U8V@@:6YS=')U;65N="!B M87-E9"!U<&]N(&UA;F%G96UE;G0F(S$T-CMS(&)E&ES="X@4F5P6EN M9R!686QU92P@4F5C;W9E6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN M)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE2<^5&AE($-O;7!A;GD@:&%S(&%D;W!T960@4V5C=&EO;B`S M-C`M,3`M,S4@;V8-"G1H92!&05-"($%C8V]U;G1I;F<@4W1A;F1A2!I9B!T:&4@8V%R6EN9R!A;6]U;G0@;V8@82!L;VYG+6QI=F5D(&%S2X@06X@:6UP86ER;65N="!L M;W-S('-H86QL(&)E(&UE87-U6EN9R!A;6]U;G0@;V8@82!L;VYG+6QI=F5D(&%SF5D+"!T:&4@861J=7-T960@8V%R6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE M2<^)B,Q M-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU M28C,30V.W,@;&]N9RUL:79E9"!A2!N;W0@8F4@2!T'1E M;G0@;W(@;6%N;F5R(&EN('=H:6-H(&$@;&]N9RUL:79E9"!A2!E>'!E8W1E9"!F;W(@=&AE(&%C<75I2!O9B!O M<&5R871I;F<@;W(@8V%S:"!F;&]W(&QO'!E8W1A M=&EO;B!T:&%T+"!M;W)E(&QI:V5L>0T*=&AA;B!N;W0L(&$@;&]N9RUL:79E M9"!A2!B969O0T*97-T:6UA=&5D('5S969U;"!L:69E+B!4:&4@ M0V]M<&%N>2!T97-T0T*=7!O;B!T:&4@;V-C=7)R96YC92!O9B!S M=6-H(&5V96YT6QE/3-$)V9O;G0Z(#$P<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^ M#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE2<^ M4'5R2!S:&%L;"!B92!I;F-L M=61E9"!I;B!I;F-O;64@9G)O;2!C;VYT:6YU:6YG(&]P97)A=&EO;G,@8F5F M;W)E(&EN8V]M92!T87AE6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V M,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE2<^5&AE($-O;7!A;GD@8V]N6QE/3-$)V9O;G0Z(#$P<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^ M#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE2<^ M/&D^/'4^4F5A;"!%'!E;F1I='5R97,-"F9O2!T:&4@6QE/3-$)V9O;G0Z(#$P<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^ M#0H-"CQT86)L92!C96QL6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UEF4M861J=7-T.B!N;VYE.R!F;VYT M+7-T6QE/3-$)W9E M6QE M/3-$)W9EF4Z(#$P<'0G/CQB/D5S=&EM871E9"!56QE/3-$)W9E6QE/3-$)W9E2<^/&9O;G0@6QE/3-$)W9E6QE/3-$)V9O;G0M6QE/3-$)W9E2<^)B,Q M-C`[/"]T9#X\+W1R/@T*/'1R('-T>6QE/3-$)V)A8VMG6QE/3-$)W1E>'0M86QI9VXZ(&IU M6QE/3-$)W1E>'0M86QI9VXZ(&IU'0M M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P M/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E'0M86QI9VXZ(&IU2!F;VQL;W=S('-U8G1O<&EC(#@U,"TQ,"!O9B!T:&4-"D9!4T(@ M06-C;W5N=&EN9R!3=&%N9&%R9',@0V]D:69I8V%T:6]N(&9O2`H)B,Q-#<[069F:6QI871E)B,Q-#@[ M(&UE86YS+"!W:71H(')E2!O=&AE2!M971H;V0@8GD@=&AE(&EN=F5S M=&EN9R!E;G1I='D[(&,N)B,Q-C`[=')U3L@92XF(S$V,#MM86YA9V5M96YT(&]F('1H92!# M;VUP86YY.R!F+B8C,38P.V]T:&5R('!A2!M87D@9&5A;"!I9B!O;F4@<&%R='D@8V]N=')O;',-"F]R(&-A M;B!S:6=N:69I8V%N=&QY(&EN9FQU96YC92!T:&4@;6%N86=E;65N="!O2!I;F9L=65N8V4@=&AE#0IM86YA9V5M96YT(&]R M(&]P97)A=&EN9R!P;VQI8VEE2!T2!T;R!A;B!U;F1E'0M86QI9VXZ(&IU M'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S M='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E M'0M86QI9VXZ(&IU2!E=F%L M=6%T97,@=&AE('!E'0M86QI9VXZ(&IU'0M M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT M.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU28C,30V.W,@9FEN86YC:6%L('-T871E;65N=',N M($EF('1H92!A2!P;W-S:6)L92P@;W(@:7,@<')O8F%B;&4@8G5T M(&-A;FYO="!B92!E0T*;F]T(&1I2!I;G9O;'9E(&=U87)A;G1E97,L(&EN('=H:6-H(&-A6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H- M"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE M2<^5&AE M($-O;7!A;GD@9F]L;&]W2!C;VYS:61E2!I'0M86QI9VXZ M(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\ M<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L M(%-E'0M86QI9VXZ(&IU'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q M-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU M2!L96%S97,L('=I;&P@8F4@86UOF5D(&]N(&$@'0M86QI9VXZ(&IU'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q M-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2 M;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU M"!A"!B87-E6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI;F1E M;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P M<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE2<^5&AE($-O;7!A;GD@861O<'1E9"!S96-T M:6]N(#'!E M8W1E9"!T;R!B92!C;&%I;65D(&]N(&$@=&%X(')E='5R;B!S:&]U;&0@8F4@ M2!R96-O9VYI>F4@ M=&AE('1A>"!B96YE9FET(&9R;VT@86X@=6YC97)T86EN('1A>"!P;W-I=&EO M;B!O;FQY(&EF(&ET(&ES(&UO"!P;W-I=&EO;@T*=VEL;"!B92!S=7-T86EN960@;VX@97AA;6EN871I M;VX@8GD@=&AE('1A>&EN9R!A=71H;W)I=&EE0T*<&5R8V5N="`H-3`E*2!L:6ME;&EH;V]D(&]F(&)E:6YG(')E M86QI>F5D('5P;VX@=6QT:6UA=&4@6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI M;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE2<^5&AE(&5S=&EM871E9"!F=71U6EN9R!B86QA;F-E('-H965T2UB86-K2!R979I97=S('1H M92!R96-O=F5R86)I;&ET>2!O9B!D969E2X@26X@861D:71I;VXL('1H90T*0V]M<&%N M>2!O<&5R871E2!B M92!N96-E'0M M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P M/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@ M5&EM97,L(%-E'0M86QI9VXZ(&IU"!Y96%R2!M86IO'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS M1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU65A2!D:79I9&EN9R!I;F-O;64@879A:6QA8FQE('1O(&-O M;6UO;B!S=&]C:VAO;&1E2!T:&4@=V5I M9VAT960M879E2!D961U8W1I;F<@8F]T:"!T:&4@9&EV:61E;F1S(&1E M8VQA'0M86QI9VXZ(&IU2!S=&]C:R!M971H;V0@=6YL97-S('1H92!P M6QE/3-$)V9O M;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN M)SXF(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@ M3F5W(%)O;6%N+"!4:6UE2<^/&D^/'4^0V%S:"!&;&]W2!A9&]P=&5D('!A2P@ M86YD('5S97,@=&AE(&EN9&ER96-T(&]R#0IR96-O;F-I;&EA=&EO;B!M971H M;V0@*"8C,30W.TEN9&ER96-T(&UE=&AO9"8C,30X.RD@87,@9&5F:6YE9"!B M>2!P87)A9W)A<&@@,C,P+3$P+30U+3(U(&]F('1H92!&05-"($%C8V]U;G1I M;F<@4W1A;F1A2!A9&IU2!R96UO=FEN9R!T:&4@969F M96-T6UE;G1S(&%N9"`H8BD@86QL(&ET96US('1H870@87)E(&EN8VQU9&5D M(&EN(&YE="!I;F-O;64@=&AA="!D;R!N;W0@869F96-T(&]P97)A=&EN9R!C M87-H(')E8V5I<'1S(&%N9"!P87EM96YT2!E<75I=F%L96YT(&]F(&9O2!P'0M86QI9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL M93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU6QE/3-$)V9O;G0Z M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF M(S$V,#L\+W`^#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W M(%)O;6%N+"!4:6UE2<^5&AE($-O;7!A;GD@9F]L;&]W2!A2!)'0M86QI9VXZ(&IU'0M:6YD M96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T*#0H\<"!S='EL93TS1"=F;VYT.B`Q M,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ(&IU2`R,#$T+"!T:&4@1D%30B!I M'0M86QI M9VXZ(&IU'0M:6YD96YT.B`P+C5I;B<^)B,Q-C`[/"]P/@T* M#0H\<"!S='EL93TS1"=F;VYT.B`Q,'!T(%1I;65S($YE=R!2;VUA;BP@5&EM M97,L(%-E'0M86QI9VXZ(&IU&ES=&EN9R!&05-"($%C8V]U;G1I M;F<-"E-T86YD87)DF4@2!E>'!E8W1S M('1O(&)E(&5N=&ET;&5D(&EN(&5X8VAA;F=E(&9O6QE/3-$)V9O;G0Z(#$P<'0@5&EM M97,@3F5W(%)O;6%N+"!4:6UE3L@=&5X="UI;F1E;G0Z(#`N-6EN)SXF(S$V,#L\+W`^ M#0H-"CQP('-T>6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4 M:6UE2<^ M5&\@86-H:65V92!T:&%T(&-O2!T:&4@9F]L;&]W:6YG('-T97!S.CPO<#X-"@T*/'`@'0M86QI9VXZ(&IU6QE/3-$)V9O;G0Z(#$P<'0@4WEM8F]L)SXQ+CPO9F]N=#X\+W1D/@T*("`@ M(#QT9"!S='EL93TS1"=T97AT+6%L:6=N.B!J=7-T:69Y)SX\9F]N="!S='EL M93TS1"=F;VYT+7-I>F4Z(#$P<'0G/DED96YT:69Y('1H92!C;VYT6QE/3-$ M)W1E>'0M86QI9VXZ(&IU6QE/3-$)V9O;G0Z(#$P M<'0@4WEM8F]L)SXR+CPO9F]N=#X\+W1D/@T*("`@(#QT9"!S='EL93TS1"=T M97AT+6%L:6=N.B!J=7-T:69Y)SX\9F]N="!S='EL93TS1"=F;VYT+7-I>F4Z M(#$P<'0G/DED96YT:69Y('1H92!P97)F;W)M86YC92!O8FQI9V%T:6]N XML 15 R8.htm IDEA: XBRL DOCUMENT

Significant and Critical Accounting Policies and Practices

9 Months Ended

Mar. 31, 2015

Notes to Financial Statements

Note 2 - Significant and Critical Accounting Policies and Practices

Development Stage Company

Fiscal Year End

The Company elected June 30^th as its fiscal year end date upon its formation.

Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

(i)	Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

(ii)	Fair value of long-lived assets: Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.

(iii)	Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.

Actual results could differ from those estimates.

Fair Value of Financial Instrument and Fair Value Measurements

Level 1	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3	Pricing inputs that are generally observable inputs and not corroborated by market data.

The carrying amounts of the Company’s financial assets and liabilities, such as cash, and accrued expenses, approximate their fair values because of the short maturity of these instruments.

Carrying Value, Recoverability and Impairment of Long-Lived Assets

Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.

Real Estate

	Estimated Useful Life (Years)

Building		30

Land		N/A

Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.

Related Parties

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.

Revenue Recognition

Residential property leases will be for terms of generally one year or less. Rental income is recognized on a straight-line basis over the term of the lease.

Deferred Tax Assets and Income Tax Provision

Tax years that remain subject to examination by major tax jurisdictions

The Company discloses tax years that remain subject to examination by major tax jurisdictions pursuant to the ASC Paragraph 740-10-50-15.

Earnings per Share

There were no potentially dilutive common shares outstanding for the interim period ended March 31, 2015 or 2014.

Cash Flows Reporting

Subsequent Events

Recently Issued Accounting Pronouncements

In May 2014, the FASB issued the FASB Accounting Standards Update No. 2014-09 “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”).

To achieve that core principle, an entity should apply the following steps:

1.	Identify the contract(s) with the customer
2.	Identify the performance obligations in the contract
3.	Determine the transaction price
4.	Allocate the transaction price to the performance obligations in the contract
5.	Recognize revenue when (or as) the entity satisfies a performance obligations

1.	Contracts with customers – including revenue and impairments recognized, disaggregation of revenue, and information about contract balances and performance obligations (including the transaction price allocated to the remaining performance obligations).
2.	Significant judgments and changes in judgments – determining the timing of satisfaction of performance obligations (over time or at a point in time), and determining the transaction price and amounts allocated to performance obligations.
3.	Assets recognized from the costs to obtain or fulfill a contract.

The amendments also clarify that the guidance in Topic 275, Risks and Uncertainties, is applicable to entities that have not commenced planned principal operations.

In August 2014, the FASB issued the FASB Accounting Standards Update No. 2014-15“Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).

a.	Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans).

b.	Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations.

c.	Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern.

a.	Principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern.

b.	Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations.

c.	Management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern.

The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.

Management does not believe that any other recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

ZIP 16 0001477932-15-003454-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001477932-15-003454-xbrl.zip M4$L#!!0````(`$"*M$:Z+@F$!FP``.W@`@`:`!P`9FER2TR M,#$U,#,S,2YX;6Q55`D``PCZ7%4(^EQ5=7@+``$$)0X```0Y`0``[%WK<]NV MLO]^9^[_@.NFG7;&LO6V;"S^=K%8+)[[]E]/8X<\,*FX<-_MU0ZJ>X2YEK"Y.WRW M][E?Z?;/>KT]\J_W__L_!/YY^W^5"KGDS+%/R+FP*CUW($[)%1VS$_*1N4Q2 M3\A3\AMU?'PB_OAP^PE^&OHGI'E0I:12R4#L-^;:0GZ^[47$1IXW.3D\?'Q\ M/'#%`WT4\HLZL$0VV$IA[M?TLK5CH^/ M#_7;\-.%+Y%YR*-QB*_OJ9I11H`KOE]``F]M+RH0_[AU:%XF/N6IG[;-ISS\ MU&9SWREF'0S%PR&\@.]KC4JU5FG4PL\E&RR%W#Z$M^&'7(EFO7:T2C[S15C` M5Y4AI9.HP("J>_UQ\"(%#+R1PF$JM8Q^DU+(%:[KC]-QV9X\]*83=@@?5>`K M)KD5EKOLW?;O;FY[U[>]NS^CXMK"0P.'9C)&CJUJ`_B%-HSU?J*T==VR`=$F M.*`(1R&-(UQ6\+UV)-'N/UN[U** M,1!H5JI'(*\GD%BEVJC,@$3%F.L!N^AI])S;^&;`F20:+DLH*;2+L][/>^^A MG=7:]7JSVGE[.%]XQNXPE5_`;0+*%?8B"C!ZZ:%_>#\3)Z0T>[=0#/Q86"B0 M>\;>3A0)GR<`A`\#E2[7%.VDKY"`TPJ M*6Y)6U$2F'B[TJA^O4H*!-B.D@*WUD(?_NVXM4"<'7)KL^ZC&>HYJ->_@O[W MKS,Q'@NW[PGKRR]L?,_DB]7`3*EL.&8Q6XM>V0#F:>)PBWL&*[$Y?&FB[T"@ M$XP@&9:_^-L'W"#?1+CP4W6?N-I['WZV(/?;PU06<7B'Z?C*Z1&;N4UGKHEN MI4=L&O-\-9>7-I>D:WZN_NNUWG>KWK?>):_J*KJVS3U0(G5N*+=[[AF=<(\Z M_RA[6*F#URXD2Q?R:D8[9D8OW+6\VL-.V\.+=CFWS*/<9?8%E2YWA^H?913I MPK]V,EDZF5?#>7'#>>%NY=4"=LP"7J(C^9JG$W?=UWYENGTN=[1\R2YR31]\ M[N`>@6_#)=TRZEPH]$LW4H#./,[FO%%2WI<.8'9VZ5';B.4K3XS_NG;_[3O3 M.^;>/8J[D?`5=6UU*7SI,>9^&W9SSNZ]'C0]Z2,18S&)Y?B3#$IXP2YMJ\N( M,R\"/*IAE_85NMWYUM>(]4Z9N[1G:WVOT]V[,]W]3.UK:2_].B^U8_-27U=' M_FI&.VI&.^1B7N%Q"1(8SRWN.E^U53QY8H/'NXC,E MU.+LNO#6QB\N'3K,S&9`'<4,AP2!..4S7TI\S)5%G3\9E7EEJ823Q:NH+1K` M[\QQ?G;%H]L'DP<';?>4\L&C9V5[)>(&L(3:(MO?P&)=Z)&GE]QA4A5D-T0()W6$$R5&P.^A&?9A?VUD6P$"Y26LT,+R\<,_TYC%U%*J[NMQ[WSIJ@CNK)FIZ!:\061C! MW$@V8&`8MO[\ALIKJ6,?6Q][`_UI"DL0:FW,$,:ZUWF4U0,$B?%L/L;EP0V7 MX5X0KF'6];T1='[_978VK2Z!V-$(J\L0SO/:'-FB`I\/F7;$F^EK#1[#83,L MF354&I;U3J04Y63V'YE0E:6F%:AB'O`975H&KB4!W="9;0:T5#=V7)_W%BLX M;0@JL^&5"ZH$YQ5U\FN8;(`ELW)*PU*6\UH/*)NG*-=Y;83JBGDP%A9C]DFH MS&%IPAG$\51A?-6L=]I',S`)!KFYIYV67,F]?MPY.BZ+>X%=NBO!U5J=ZC;! M/2_WA47ZU691(N>\:PNEV>LG05UU)3RF[B2U6=>UK[T1D[?,8OR!WCM,G

U&'O]L94#KE[0JH3[Y1@\0IU^!`>_,=7 M'A],]WX8>J=8XG"B__JNU@C^$Z:&!/,2UX6O78T.-[=`D7V\,:6Y3T![X?"=*.'89&*V4TT):`Y# M!4(]^+Q^C)>C.&Q*^MX^.:=33P"/ZQ$7Q!.$`ADNH2S%@N#GB-05@J61X)@K MA3,,+E2US*$7`$WLCD'E"ISA\5\!.8W@##,$RQO#0 MPAX`B/79Q#/K!#6CGP/R._=&FHDM'MV0AA81'^I+-PR''^AX M+##'BC''17OKM/:KH1_6I>\9E2IA9LVXF6FBL[,?9@2C,<]&PEHB/Y(M*O%/[ZQVIR(_3X0)^`9"CBDNNAIWH=L: M@;:+80XT>;.>C']!?$;B"KL81T7ZA&.O51--\C;$)C5G7WZN;V?4Z#$:5 MB?X:`A,?O`^9\SPS!Z(G)JE+Z'`HV1`W#T#3;8;M.=:<=0C+'B%$15IZ-E-. MA-1$XP,N:V8WQFVA6X)X]FS$V8!#`;

/$TZ9ESP-AGT>\0 M(2$$1][(8<)`\#*3!82^^W>HUW,_=!EY*9:1GC+$A_0BWVVA'M>D7"B%7# M"YMV-"TQD0)W.MK0`'5]*JQ/C_0QNSB+L"3L4/>F#2`90 M!@;.4$Z%&Y+5:T>S4R;6"V?0H3]9G">,A2,3Z"_TAG6(,,``WM1T;(,U[4"X MXX15KW3_$.^/S&@K,EU/,C/1B#/&Z*XEO]?[9S4.B'$L!\?,D.M2.5A.?5#X@'X0WBG_PR"2;.1@[YKM",XFQ-^YLQI@Z2A@K M15N4#/Z42KNN,<7Y.=?$0WJB4+$X6QW5X`SQF_IL[2:82HPL&&%)<+YF0G+> MC,EZ$Y[%1#E"F\65?Q`"=WQC@5NNOFPC''J!R">^)(#U`OI1X:0N7I!`S`T) M\,B&4M*L981K5Z:`WHS_R!T'Z@M5$.A)S\X:N\'I7->%+[55)-8WQLP#>Q`. M5"`,YL!9J=29VBSJ7YBV]>\5^]O'8SD/V!4^5]BZ2?Q!XK$'PX&E\=Z.F0MG M6A`3-`C+\O4T%1U`-*$5':P(PLB!,8@RL-["$8Q>?\0'CR/F!@N/B]&"<03! MZ!I:5A2H$*Y'TJ;ZQ[C2=8\.`W=O,]NTVU]F\4TP[`YEF0]W<%6&&5;@90P5 MO;Z@HAHCH:0"&=FFLH'3^F'/LDI?L`YKQ&S?8=>#M'M`[A#/A@93:CL]9^!P MH;:TS^-Z##G1KAZB4-0U'GS!RVU`_$?$0V-CL&U^Q@>\0!TI&,RTS8H&[ M5@QJD6*8XCCB49WL0&21#`Y2L!ACM)CC8*"O<^)4]_3O";7M\'=NO(_<]D;X M:?7[O1E3Y">CGVBB^I$=TG]`@[2H$XIW+SQ/C-,D\>P4,EF_`X-":=UW>_4] M??IM,+#V5F,XA?]#QRPKYB<\=BBTE1IH0H%#MY/58NG%Q:5.LJ(@\#!ZC+ZY MQS\N(GO[;.SM$Q\P\B,>GE`_:7GNTT?2.=6A_Y2[72_;9IVJ@Y#K/53N$#H3 MUZX`)B%/R'=G9Q<7EY=[N;64K_^<-XWP5J:,51Z2"IO?]RNX9ZF0-9)%;,JF M>#P'7**[SZRT1C6GNM;*EU>-.8T+QK$>RV]:N;5>ABULTYZ65/G6T'T=/N`3 M#"1R&O176M$9E'%UV-VJ+E),XE#'2'.A=XZ(>O%@D-D8=P,#&*_KVKAB,<&Q MA.GT=9^?9AC;TD-9G'-+OIZQ#@YN@OWR19E MET7"'.QB\E\)U]JL3N?XIM(N#*"`X'D!%):[L\R8O5:K5UR(LD:HY?P=,.5*%33N\:&=C4UMQ\T^E>A"_ M]F<-ZQ*0KKT89&>0KKTI8Q72:F&DYA*+._IT879[?F`N^'6O4*VO#Z)R<,MP MI4N)W#+<4Y*-&UX'@C3/@`=W?:B)ZV@'VP/(D%1(:*973GL?& M>E2`6P^%@YL6>^'1XRU!FK32#EMK].H[-=1"5XMP5VIIY+J9):H[I"?L-H`SRYZZ/1 MW":<,BHCR:6\.]FJG4YL+)/"IB"2`BZY5=L*DDU<8!X4%^'AF1+JI7G42*V6 MD$\Q=?6\_[AHNL3-IMXYBGFL- MPQ+PY:VS9KU9?TY\);BV&RD&3"D]/W?)2FH_U4[<=.=9%(&0N_6TZD>-NSZ"07A%7K^]O24;9+P[>CG!)ND2]9+=N1 M.X^O?):&DB]C<8ZM,-L"6,12YO:C+(=VV;OMW]W<]JYO>W=_)CJA.W&)1[:8 MO!0R'C"8;_(F32C014:+XT4Q%I>Q:VX3*5'&U+BL*+!G$FS;\!/6:0J>^Q), MW*34BQ-$.GC=W?:MKK80F&5&EU$NO4MO:V*ES$&LE641T;.)4MS[-MJ+,<(N MB);[P%P>T,DF%\Z3H^H^3&\2ESJ5,G&5B5T9V+9@'[5F2N?QC"+L%+BEYUV+ MZ[>`A2SLXC%?;GMGTDHNF^\1,CL>MBK(6A8;3WW/^[<<-^IQ`Z=PVQK7QG#3S-,_@ M'M,/T\^*`>]++[G,L?:DN`]/R M<&ZIH?;R&6CFJ)F\VR,R]=-PEM]0,D&^"C%5WHFOI9%:S6TO*T.U1 M\G#A"FZ;`]NX7N[B*?-2NLY6*[;5)PO7$I%N:H^)2T#+V$V0V!,4IUZ`\Z;" MA0=BF/T,2_2YF!5=I$]GDCX)$-VSX4MKI*UK(E2N8ZS+1"[,)]OQW<6I@R4L M4G=EHV(D&X%N^`.;[=R%H7XI>PN;\WO7E_,K`5[N':#/"V^#-IJLX%OF^=*] M'@05>QW=BZ,[9\7+4@ZI&US@!2-X?34U#2[WPGEMJ![]\WIP M&=Z(WX\NQ/\&F^LE)AS7%7(CN9"X=0$[C+YP],0&?`L]R0'Y,/QRJ3;_68TYGH>"N4,ZG*4$N?<5M%X5>7RJA^,PLMN'KON!.6*"609,[A>7 M#O%'N'3$@WQ6,6?/=#)GS9K<(6&6@_G\(238X!WE)!GJPS)H M>Q,)T87DF`P2&J[N("(8YI'.;XLI:S"5N67YDRGBTID>9]B,U%G2493M?!;& M,5#S?,`MO)S/9'7`I6?@8N&5NSODLE9G"(%.&S-'8%R`UPK'>PO%'*:S].CZ M]Y5V!W2"M2$Y>@<:R4TF@>`D3%`3^PZM5A==_CF76`">49.B4^>"`Y>'MS4O M+3>1F$3(PE\2TZT(Q4R6$_QYCWF6QCJQVUAG.<&L&R:9$OZ4=&JR.BY)[A2E M:-%0H!+-"J_F"_KR'4\%?VM[C*68BU/1_&V..\:AQ#YF6?F/R=&Q3X*TI`Y[ M@MJRA]KLX.D`]&52AADV`4:3FXZ9W#!C^F66#00^O1>^28G*!@,@KY4-KSPF MU4PAW,7<+ZX'+=!W+6A.E+LF?4R*^&IFW,9S!'5A4HMDJH\HN308E+K(*VR@D[B MLZOQ:,\9=4U=Z&7`6N*!S.>#_@'YV.W>Q`,4=#0+DL"36.IAE$,#TREN?(>% MH@WQMBV=_RIHQ(M(^LSRI9D4U!G(GZP1=8?:WL=J*=Y&(J5%28S_O[UO;6X;2;+]?B/N?T#TQL9*$93&+_7#WMT( MC=N>\$;/M-=VS\9^N@&2H(0V"7``4++FU]\\^:C*`D&*\DMRBU]FVB()U",K M,ROSY,EYT0VWCY*3O$5`W'=%R=.%O&S/N>'0#'J>.\CG4PB@B-"!7A8A"S3L M"@.>HR? MS5:T`E=%WO!BMKLN9]:>UZOY5-IRY7PR:.5^)R7+VQND=_"W]2QXWV:1;3C2 MG8M/(L]:;VQ)0V06'A$<;NV%EGRD@ACJ'/RX=?5.XJMURQ!@&XT+,8E`'+:BOAG\T([Z7"_J)YBY58=`9H)/9 MX@0@Q#:>DR*UNXI=T_ADHC7PC6R4H:WX:D96F!3:*;V, M'*>6;SN!5I)<,AAI_,\R-)&--IUU-=WEI=\LF?>^H_]O[<#"YB$I>(]/[EKO M1UA#<;3S:4VO((L`&8CWD^#G#,G7;TMN]OBW^I@U-(GE*%M7!2_H9^R9'+PC M6SF!`!\^S5[,2W2?[M1T/A+ZX=YZ&V4JJ.N/II*S#AU4&J8%S))Z"N+^4[#!9E'TKB18.1A M4O=8KM8MPDM:--I$--`C`9CN[<"F8VA'4'T=O+1=\4BZN`4[ M+R[\-WA*TG)UA3-1BB.YT-C"UQ6".R-\OTG\YD4,&^!2T[:KA305PK_3N(M3 M;QM_M9?AO@S+[3KH\$&OOZPLK`2Y1![@TR_?F;MXJSINW>5K/6X4^DGG3@@D M7,0^OKN$P*O@JC.)XVEK6?KIW`%O\.]H%O!%7$5H,MRI?/`W,H0NM$@^0+O; MV>;;D@47AT;5&+<(OE08N=:4*X(&[U/TLGMLG8:BJRZDV/0%!;=2N0X>Y(>2 M3,P[W6??G!A>-/Z_P=9-5X4%7>=P@7BC0A`4GIW/ MQ?\/L1*,-<5"Z&4OX!Z\\&,L<2K(WDVYM#G1TH_S% MX&\MJ;)`G@)!8L/"GGF<]\:PZF3[HO?.HAQ#$]^-D1QT\]XW=^;FSL^RT*3Q M2$)93\GWK0K[>]<4W>3\J<:R^JV@-[6)[.KEMB:;^O[O'RP_?%IGS8/R\',U MD]SA;<%#B-9<\@YG-42.I)X.&CTWVG671&(Q+=K05#YX;ISX$[U/9W_]>193 MXK388CEGP=?OZ[&-UV.!L6@.+UJ>D9H1LG'3\)&W1&H>-6)))ZT1W\?NY@/) MPUU:L-Y0+G9T";]6`]G/-?J=!/EV)/DE8LD7W!(&$D$WWJ-Y><$A$^+3EXTRLH91XA+]QZHQ./LUAG(Y)G.7Q5<9D. M/=[3S;IP_A8]W/$*>79[#A\*QC.':2M)Z?,2A)^,].%=-J[K]S*)D&[9-%X% M(P%M\-"QGH:U6S&`]I\7EG>$%:8$?*#[D"_:5$:0+Z5Z-^M>6!5WD MY%C0/!$'H2G#]I<-JS/R'=I3CR(QT8?03,2S#*;OX*T&=+1!';/`T2\7+ZSF)MBG2 MS\(RA\\`&,:97C20\6O.KBC-9-]HH M.O+D]M$[2+ZK>E%.:*?H%L_+M2<%>9@X?4G,GFG+!6I"S\4R:QJM+D M:9,B^+NX!75["_?E+=SMF+B_LW2QKP8]R#H)@C75'F]9EW]0@7L:[5VVS77K M^5@;#@O,P,!+5'U!D3&("[$V?#7J-ZA+GV?_VZ^_^#S[)&\:>]')`UPS+SF, MCDF]+*90)X82PUN7JV;)(>N@T<>0_1F-)OGW"HI2.B5.7FQ<;->)[KCHW4;.& M"ZUZT@>30]ZW7*_.9!6:O"1+D`=>"QHZ*6-\TJZ6L*_\@VD.5\:ELVB6ESD[ M\3GMU'A.+V/C5UX(F)3$AP&+^:(&J(!S"C.Z@)/JNY'&^A-?)9,_WRJ9WBGQ9P"8-**7?5,B8(N4X6$EVD#TE]=/O<:S.:0KF#Y$B@X1!AAN$09M?6JF=SK;+B3-7%UD?N. M3BW6_GUQ95I[,(>P:D64%&^0A%;ITXYVYI\<$I(^O]B*"[(D*G`._.?N&WB? M[&U/EK9+OA-E-\+C['2&FZ\ZS&:06[ZA3PN:_=3CET>*+4[#XQ)?+!)GX1[+ MS>FD6S$\4([UA"%Q4.@P\0+O3];PWN9A.?+T=PM216C'*W)=FY6XZ)J)=5_] MJUA#B?KO4#_:["=W?%AMFU44+P;"@9Q]/CDZ/$/'S$4=X5Z/?S,%+UL_I/X=!L'+/B)..CC M;/CI$>F&9:`CG2^*R[IY+X::W\670!=7K78&^?,@#H!T/AQ9_C;'A6/KVB_< MF3C.WM4A2A3*7*O)E14^81_T?L/F9/`IP9P9=-Z]?[3CPL0GGY MSE+*^.AFWRJH>;GJ^%(5[X1=,3FORG^L=$W,E-IF)LO+#EE3%-G!X\-LW-3Y M5+.L$I$:',D9AW_Q=N14T0]Q::6(]+A_K&JMU4(5Q\&J,B-WJ&(BB,%"X]KB MI4F)&6LRIA5'#!+35U-4X^5>X",L^I)$J+\FXSV?M5K3;P8NO2ZRUVH M?-#)+BJ-<:&*.CI]:P`"P3,L=4,7]93\JM$@=('<3;JM3^MY?59*3+>2I[$TI7D,?`@?$R:W^"3&*QJ2$*`N/">WSV.FNSNI_-`=O/5/];QV,U/ MUYN`^.JO9OXFT[^MI.'BX?@L37\^9U0"()TU_PIXE$HAH\YOIPO@!0?C9`P@ M*3JC(6KJDH0J9,G<-.0A(G>LO25$U M_MAH:H%.YZ654L=KE)Q0*4UQ)=)Y,$I.RIH&&0,)HG:#Y%;W<\MI6=I\(NF9 MLKJHYQ<"/9,H%\I%F3HUKT@*-%',Z*K5(F0%V2AM8UPNE:+A3%H MP9]J,\R/CD)A%B1PS]!0(;EL@_WZ),]>57,&Q^$(-;W9T28PKC$4(`["M^&%1P]_Z(%U@6V2 MRP:?:@5%DT?W3SZ@H/N8I1@!<58$EM0?178@_W?6U*OE8:8;48+\NX?*P4;-CNG>3UD>09:2O7Q5;8UDQ8 M!0@3<`2[#33,7Y"6EV12VTZL[S&86YA`0T#X=EGK/\-P_?ZW\;D>PG]`0VF0 ML*)+98#S1_1^P.S/U/U6>6&;#5A&PI:0LVT$"HF.J#NR`VM$SN=Y.2Z_JN6[ M5?V[DV`][/O!WKN^7MEL/&<<0RJPO0(>[T']$\"-@=6+B*N"(/9E5[VX7L7* M)]5U.'2[&Z#E)=-![EKND1_V2P8D?QPJ+F)B9ZO>X%'(2C]CS.UIBLZ5RC.&C(>]>T3&&F60AA+PV#$/58,J5D= M1DZ'J@N:"^FBTRI2XZ@5@RI+(CM:+PS),E!&.Y$4/(5J+BTESATK.1.O M\2UW$JH0KYD=C;'`>BN^[4AJ261M`BP>SPWQ5@&/UXLQ!VJ%"T"1;;XD5`?C[4?72[N1R;;UG(6=DV&7`*B+)R-LYLG6T]=GM48@00:B MJ)=H@,1K6J\^F_64%)1F.^R^?KZ"'H%Z[%C4Y?*N4FDCH$^ZW.V>^2D)D,U:UQ)(Z M_5O"AYA'%0Q1@U_\:L;%:N.N!HFRQ5`=F;)7-ASS<92)(_C=,GP=>Z(7U8_# M0I$#GJ&FQJH>TXN6W$_R^08E(9@N.:$T2%M*#<%SI0V'@^K*YEGI_+:M;7:S M=343\#G7-ON8=0W/,]](1>P&^^3+ ME<)7V-R1$TW'K#OBTG*!29"SP-4DG50K,2[7R(LD7:GE]DC(1Y>3FS,@'"=Y M3!=@"=\Q"'#D;8CLQ?9`2ZRV!G[?`UN_+K!U7'==O=@9H[8SEFU28VVJ__CN MT7=9.:55F$V^VSZ&9_3_#0@KY)_TYWD^>9\]I'7C[A?I)D[@M#0WJD`?XS]> M!`G^323S%X3_#D!JV4I)_#AHN^N!:U\.@?RM8]I<>-75](C& M5#=/LW]Y_OS%BY;)*&+=GZWP<,_`0=JDPVO M^=Q/_*DW\`:VXN;K*(RG'[6"UT[YLP!A-XO@Y7G9%3<7P"],&_+EGK'+>7)2 M<#O$*'=/4_R2*_WQQ\CX-[KW-UF?O_WI]"LMSX#@W$N\-;.G2S0+#GNG;.9& M5B`P(3B>RGCR\&>F8$[Q MA.N,T)OQ=O=8JGURPP!7LCMH:-*'*98AJBTQYOPXCCN?S<'#6B%CY$8IVBR:OB`C1I">!Q%& MJ-A*P6HR@U&K_]YE;!8E_(`TW'%;5-K!SUHN&@VZPUQ+%4T[L::T<<2S<$>7IT$DG6'CYP_WTRTMBN6BA-BFG`2\>OD2[]H\R6R:8X M:?(LF[CEH:5M7>LN)4NS`8'TM[XJ//8?.'_K,[)L:OKR47N>"V^[/"N4G0FR MW(0B+@5_CQYZ7B[3GF//LNEQ;+TC@[BLF#8\.2#/LL)-8;&I7>:S;.:^)H?` MM!V+8L2=V>\N:;32YJ`(,/Y6@`!G&Q=(@"/;)RHCV7&R`S,1-GAZ#[=&0B$1[S;D(I0; ME-4NR\&:XII=V;K:JN>VC'7KBO,@=ECU>VPXWVVB(TNSL([$P[10Z%"PV2$9 M^:)KKEN@C]2_#U4F]"UKN1[8')7U3@G%M$:EI*%9EE_/_)1&#A;9=7IR1J!X MZI-D/D\3D\]0SJ03@Q&V0>C14$/J/:`TC[683LLQ(Y([G7?$9B5%"R3FHMVJ M.I9_-1DX)<$0:7^Z9-)`K=D;L1DHR MK+X]E1)VIJC1QW/2.''2('A;;6E\+Y];IV MYFN(!)ZUG'N;>:C*="/GU&\")53S#//:[T0TDUF2/$(R+WK)C&CBBB MP*?>H73@!7!$"OZA$9AYS]D/JSK5^BZ>_#B?:6-ZH&)*KIN7NS+,3=?[IZT';KG#BY8C@H5K0`.]=HB5:LVNS M!PV^=BH%4I!+0-B_;D7O`=X<*M3-+"M)L`&*@;ECX"1JMY`DQA]2*&#.F-1" MKQ:NMU%2T!H451XAK+'UMBH[5LBM>`U%,RE%_QO/)7K:ZL\#@7*R_.'LT4`% MMDMN,RH6N((N.,N<4P?"5GF1?:&N+L6J.L*+N)?29)Z7"X>=CLO.\W&O2)L+ MIN20I$DF!:/`T(LJ*JRU<6X90@XK@F[$FQ^9(M8:$)C.P-X)APIZU]7#,'*4 M/X":*`TMAY1XRKS',7UM=:@][GR])=UO>OX5Q#@[XJ4"X<' MA%T-RV>5OAU:PJO>S\Y6=(6K.HZ!A)J/"8/LSOVG^^VX+O;/'?^X`)CNZ!SV MVL?_=Z9&_?X!4Z.^_>FGHX<1G7RCLE[MN6BX\/66VNR0!=1X^#Y[9*7IR[D` MRL6]UVX4H?`V;RJ`\X9AK_']X2'9X`/DC=K&.RTW0T\^J#^)+Q;=4QX&.@&1 MW]&N\I9A>Q?(=F@56!(!$)<7K1;0WD9N5?5T->FB1<1%?"F#X[Q>T5PP9T_L MWHU6-ZQ5U+.=T";2S;`9Z5CLTF`KCD31-`G7>`] M3:Q3SJUSIN)L*LC2WI\#2(_9T=_4"%L7"8[!:5>,N(BYUMIHLF`R)!DQ?!=N MQ@+Q5"*?*]?%\YL`,7XIL&PKF35QETD(NRNN(>(0L]1%<&P=EV,[MXZ.K2JD M![("NE&*6W6QB4K9K^+(>Z!6*0<.8%2\)OAN&,4]-D%826EDV+;]4!G(3#*N M?4,1O_K`E@NBWU2:B+$4VZ8]'H5-#K77.^Y2FP0`BZD^4%3(NH`E$!&J$3E6^.OKIKXHV[T7LL4+ M"2@8)@7Q!7`T+"BXI'Q?=95'TP\.1&I5ON^@-E:?-`8>Z9(NGH?05L7K9N?GQACCNC82G(T'VHS9=9=,U4NRP:=AM1"JT[9IF+=+!`GZ6M9 M?81"?RO$>!?BU1G'YP>&VUL5B4+$F':8=6*N7&I](SHJQ+:E@9_$+VQV4@Y, MJ\NSCFRV^W.I?#]M>O8>G7Q$"-E!3=[V'^=Z%!QG:Y_"#VTDQLK!8_-JS121 M$X\07C@8H0\;QPW%%>Y%_L(G,*$L5D6W:N"31QB&5B.5FW,_Q]EO##58&_$H MI-!\NC]>>-@VQY%*_H234]84BYO:!38>92]:.X79^@GT/^11A#+YT,2RKIA! MPU90T1OT0U98J^Z\;C1JG3#Z",DK*"32>*N]32GZ_08,G]'!&#\O@43(X\3C M=@2]F))YPCL!5XVNHZ;XN;TTZ9W0QG96SI3TD8/&=,@/3A[\ZZ&L8GE>2Y), MN#/"I9%U/9H8<@C-)9>&)'3>UG#9N,ZA+&]URKQ2*[V`HR M2?T6Z!&<-R(IFZR\6O-RJS5OC!X]*A!L'NL";%^2_A1^Q)#:H.?3WDT5&R6] M(P'5USY722_)-`(BDH`CRE1*8+,QWL6$V*>>;>C9J2H/@M>U-D@>A@S4L%@B MY@.^!"=IG`>!)'P;<_#W6`"35I[OZ6&N?5U(7?*17I(M2ABR3.K@YFD>SA!" M$R!`BNK,U!6"4'3Q[%145H'*AU]A/">^2>!,'ET&<+-US)]^32F*S7#1:VD);#CXM[)!9JH,+"V5!" M)U1W!#0"VK2Y=*@!N*%!8E?[TNZ/P]!-&E=EWAX1<:&3\[+C?!8>'+<.0*"P MOV-[N/]&A]XR1F)FUI9;5/W@DF>;EUM`H(XU/:6J4R\)R/7[3+:\+O$O\J9B M:,82=XAS@+SV@NM6+%D?0+\+NT0^?O+LQ>NWX;\/+=$@2CD`"PI[0-YU33E> M=48:*P3Z-VH.WJR7LARYS4U451<;_0"#GC8H/6R%1G@O#5OCGA39JN M8NQ#&/9Q1J/-/&^$/S%VN7YD[%0W#6QM9L'BL83GHJ['2B[<'[_/_DSN[(3' M&"B6/,/%M"1_3RX=;"03#G:_>.?UG/-O!XQ56"W@*]3-H6EK_/6R@.M23(]R M^*-G_+4QK9/;!JQ8"S[Q@-(\D&N_0$KQQ&PJ;05C1.?8(J[7#4Z]V:%I2G@; MWGFM5'<\\X([#A9T:6L<1E+B2$A?->9*\VNR`PU'"`BVRY9Y.3T,J)?P1!%5 M5RMHA1'QR<9D>%%<^Q))9QZ*DW(])=9!*71>_KSDRR6;@PVT6#(%ON?R@]'< M7KXC=Q!9R1"3F99S7E<5_-`H1A.9\DB&F[C\:AXL^WJA%$K M2I)SRU*A3Y5:!-#$]=E4A7%W+@PXX/D MV4J"J*29@C4,+&WIN_`*!5G)^74X0_\5YKB)6>B1BDNM+9@!,>:/OV9]P)TI MHNLQ!$85^`0LNAJRZZM'?/8X^]F)\S#?]8)K@*<7]"Y2:[ADL1%IN(2)2S,X M"JFP3LG5ARI@EK]E749B>D$$<'7852:JR_#_*I8629\EJG+"8(9EO'_9?F<' MJH*T^DR9N@Y->E4_A\P%#Z1/O)<4(_LC/N:^Z7-7]"DX>H[:7:D4*AP]8I_\ M#0ZHM*&]>7R2;`S^\CU/3+]R.(3SX,J'MP*1LA!:L(X+!^G, M5ZYX0Y7M`:[XG3'4B297E>N'P)^713[US\<3.!8^"_G!R?)A4 MJ[P3.R^8'H3C94'$W0KASR3Z&8VL?MFFJVK$_)Q-WY,@O`G:X3"G9]_JU\XB MJ\)Q'L0]OE.^`W)=2JNJ.OH7\ZO,:0`GZV)=G+D(1?M)+@'+G7K_!,2OJ2$91O@N7<7^*O22<[V_8X:*\G'PDVC2U/HO,RRBS%5D@/ M.>0V"K*O:NCR*XV\3R9<<'DF58PNC0Q@-EGZ14+MBP>'(G>&[VLJ$WE3\"Y& M+$=(DG`7\MCIBB,/AFP<&6^T-7X79H2(>04`@TD9,%FCE8QY]%?V`_G(9=%A MZ%W_\\$%OV&<0=8EU('A_A&F4NY',CSN^T+]W?*2% M$YA+Q\RC2^.A?0.,BJ2X-`:_Y':DX6G;9(*ON7.I)=%?QU8`DC@,#](4W=:' MH?$#U^ERK6\HP_(&SZ\+,_/7PH2M+OX.PXX]A^RPR3ZUJ5>O8*+)E>]41A,$ ML)>.;OPXGJK1$!3I@X)R^&+CN(']&78',ZU6E17U3[`<%8(>^!5SJI=5?UBE M(7\TL\J)_ECZCN-:AJZW6>_X<(+?7$>&@(L)U"RG]*'#RR5UEA(:2_V>O@F^ MNQUO7W$L#>B"@I#@2C4=5A+2XPFE=)K.3_<6/01,B-*0DP\=QG/](YUKG&T$ M]/RYECO!M3'$^VN?UFTZLZ5P"X;LQ<6>:7R7ZA$I4%+0"XGK6\)Y5S]^_;%H-V1KQX+FW8-B-49S>+AMI62;F?V'>KGFH M:[:Q:M#/`K^Q;PPG6-;K#4DE3@L:COJO8&F92="*_+M%B;#=60UH)9FB4)Z' MM&(0KE(@5PME]=>,FH;)6ZO29A6>6R5=Y`+3\"X"6+,>06 M,?T!W6=!14>%\Y)VTQ)I7CI&:R(@'OE26CW[.D6ZZ2_W'1(^1X>$323(7;W< MQBJM[__^P?+#S:BD=7IOKQ;C6@;S4`[$9R!&'GA=GYGYE9"=7ME)9\T%=JW0 M+<]TQ<9!S;=1=-]P&3]MY1[=VLK1U9:OT8R9'],#TZ(=6]AO8`T??\TU_-E* MU*+]TEZ9G#[Z!I;KR==1K+NZ;838'SLJVA][= M`5UBRY'Y?--BWV1QOP8M_:T'7'!'V5)CU&.R9&V$4#R&DJN'@IFRE.%X1:L[? M#[[U,(_$'"Q/_C`*\>$A359@[`&1`@NWMZYVSMW'].61+*\ M&T0TAGJRB,1QY`^F";D.)C2;]661H$9O\[.SIC@+60K]E1RP]?R"G9>8N)"J MP6&K=>!86P>M7JY&,9#,2"6`LG\./?-P\Q[<'=OW57W9F#J(I-"^O@O:3S-< MY$6$#X;%Q\J;PY:QNN78-QO./%!P;-QSX?]@(!1CHE!16U92=T5_/1316GO1 MNFP@%:HTMHF<;'CSMR`87]5!#X)Q&BLLK<.T83^E0SVX1<>=]GZ9K>8S)#+R M<-B/>U'E.^0;W;FHT*LJ^Z\5W8F&8\[PI$(X^>$#R8;\3"IW7B_9#7H+_&[V MPIHY:/CXIX`UMN&)SABP34'!\1/N2Q_W;\]CC[R^GIZ_5R7K=IY:#SEF&0\!X\/#3N;K@]!>-XC[KZ:"J]")R+/D3/(I"74031*."$P18` M+`KP7;N-C+*#1X?9/!\7\\TT$IS2K%MM/K]IA^E1CP]#,21_,>"O/81E_?<. MP1$X.MW=MD3#^#/T(E&^O2?N-8'^@BY70L:VX1%5S8.8U^0R--L$56EL8*YI MKZ2Y M4FC?M`3"B@S#00F-1P#Z`2`7L&KRV>>@KY_&/C3[;FYX!ZSI?'[5UU:FS1WF MZ2%C&1^BAE'P;Z\'/Q/]$)B<-YZF::VXK`5Z$FBP3QDP<ROOVWT85E#!2"NF4&LDY:86@WM;C/46]W&D MAC[>!JVX-.9/H=RR"^^J]L5;R^`",XX<7JO$CCMM>R]BB-+LK"&5*NE]MPR= MF[5\.D:&?"TQ-\G8S=K>E*D)87-4V/PVDU?;GX(/(6(0R.2VD.IE]A M5M=(36-N8U/,BXM<&7Z]/V/+;JCHS0%5'A6\*O,"!PKE6IIX-O&;$N.[`%#/ MYP.NGA+JQ2N)]USB8H%T1%$$!D>(;\GI-%[1CHUZ?Y\6$Z[+&_6;-:XYB'E_ M9($:4)FXJJ3#EA.IO6]RC29P[3RZ=*=#@=M6G]L"^'97L+C>INTDT0F779<^ MT'I)4.0U-?>`+"\`+A01TS"[8#7%D7)-8YSC)(YN+)/3IR[],X5]8;D:TP$) M?:^"P(_4M??N6V.@9$W\[427]_%JG>K+%OU1XS9@,&MP]LB34&3^K/8"VO8"QF\^@4/ M^ZKH^/JC(^&PS\$FH3KDCGS@B(K,$7T!W)\PO>/,^X)S;5,K"&#C576 MTTSO;7HQ%JW[$FS:=*RT?Z\KG0=112VM)[Z0!D]>')&F3UZP*.;UM2^A3J M=.B6TB-V2$<$"\&J2_61U_A]W>0PA'['',.AVLE0S$4( M&O.*?6.,)%)3@4P[!-*$.J4GT8I9[8'!Y%*=)(DYG+$X3%2=A M\!/M9,T!Q"J&PHAP(0W'YYKV;%F40``_E"3P(QXO-0KI*Q)FG_'`*Z691XC! MD*;^ZR";8!&)*Z.7$\@\U.7OW+[IK6N:A0H2K>%[7Z'YJA"OA@X:^*/T&>D^ MWU+VGZ5.]B[/^XAU>[M!X`8/@\J;W82VR9PT11%DT,`Z9W&-1]G6PV'MN7PT MP_IHQ?N'B[48"_*JLI7@(`_3&+O4::X]F<8%%V.BM^6N0KQ1W[@]Y9T\OT[%_YP7GEPT MDSX;,^W>M::?HPQMU\#;#L0U"G@T8$5,YI-:=&PL0L5)[7`G%`V08QK[F4@B MO,NA8Q6F)<<`E+$7I:5\UJ8FDJB/#4Q`H7)WF*%5!AC5J3N]S%Z>]AC@B2`: M.M1"D$&8_#@[M.&&9YTR$='!"%S#V+:6_-`.3W0K-FR==["]0?]^[/;?X[/X M:C:\ZAL67)3HIQ^WL7I,ZSM:MO%,A%XWW.64:0E=_8Z%V+8<@E&"=94#X5*` M\=XG04VV1ZW&"JT+V9`I3X"9%E9?[UMVP.S#RDX9VHS[OMBA"6$Q;XM+=E,M M,UG7'5V@Z9*[ATM^@W#)/OHH_YI0I]O,P;@`6T2OW&[[4;UM M)&,JX1^W-8//N"VX75\HQE]3`J^][%FR)8`T)UI!6K<;_("RDB!\&7L@;A70 MH3O%7L:^K(Q-;E_&O'<>_8@OH>9N)$QW!?UYO]Q,!J\-N9C,Z.3<3(XC],T5 MCV*K=[E6UVXV]G[U'O M/>H[)V-WS*/>'._^Z.CM[?G@MQ],NQO8MC[*=1#'Q4D_2=)'8NK-Z*WOQ?EV M"##?&G,0U,4/.L[6X$UK(*9['*YWG0L#0GY>_SM,N'/&TEZ6+FBM>\]8[OR#*WW&ISEV$9:T.VQM:8(SU"SWKAJ__ZG M57MTEN?+IZY@-Z*)7M=SP.K;=[0@?Y[7D_?_^7__#Y3>O]NO?BG_L2I)[UQ% MT$_X+FL.^L>;8O8?W[ULZH50R_UP].!A5X-'_>C!XZ/'#[_[SR][U(Q0$A#< M8AY:'_.JHEO0@+B3X1XL;%M'4XWBK?%+X:EX1`FF*OOJ>*IX<;TGS7*=:N%B'*4'9R?+<&3`3HR<=FL9QSI8YUK1)6D5@5-=+NS$'( M-BOPO3.B!8&A(0)YHFXU1/N?_#4CZ/G5_`]/"Q3LXLYTV4+#*1G=@P\$\*RKN'.R+UI3H MY%EV7E^B7^YHT[:PD(2F\"AH$1^D5P'7KI;SJ^2>DJ,Y'_.RWGA MWV*.3%`/%Z5KDHT'26W>V=6&"6;73$Y=3WY4#R@G$NJJXF:K:MIJZ3@7!XZY MK0M4:B-,+WQCSLV-TIJI.%X_L>TB;/[MM%@6+%S2/MJ-DBL(5PUC60/>1MJ" M&X0>E[3=YI\^MC]Q<=DP>4#@+_,K*=Y6Q#X*0IKR@CNHH241S>+;.H`[TDUO MH"[9.OQP)@=-M'21D*VV'$%E[3@&2XQZ?>*YL%,;J<2RC]`FGHUO((BQ^YKQ MQ:S]UIQ,;Y33;N:A,;;%Z=.3ZL";-[N>]YS^;>Y[W]6GA7<7@^2BPM>$*_G? MN^3^[RFWOT6[NJ?T^Y?1=]V2`H>\KM.R\8>\KMNV/O]I3;>\KM M/>7VGG(;X]A3;L='["FWOYK&V%-NW[D=VE-N[RFW[Y.\7U.,L*?4V[O*;?WE-M[RFU;RCWE]IYR M&W_:4V[O*;?WE-M[RNUO^2SN*;?WE-M[N.3GATM^&TQ_>\KM^T/>MB<(O'50 MY!]>QNX80>">S]ZCW'O4] M\ZCWE-M_!&_\&I3KGG+[SH;K_\B4VS=EU.LS\B%17OQC1=]_<;'Q1Q]'P_'*"HH>3!V;U>QBL#:5P@3)WFO!GMV'A5&M+UM$& MQ)MNF!H!@_1_0`]MZM79>;P_LMR`^2$M5`YP?%TPHJNH! M6`:'Y]C#F:V5_(7Q"_#Y[8OG='>/'S7T[?7$]"N9,8F^R_?/7F[;O7;U[] M^N;5N_]]^CQOSU]">$+IZS`&K.ZN9*J5U:+A8R/3`M&]:X#1>QT\/GI4QV04,C MR^S0B:_LR_*10RA"4OG-@G:-%55NL4]N?O:8QY<7.=)X8^E[J^078VS4L_@[ M?B2UJ/(DF5^121U5\D@Q+]L>FU3\BIWB)4:A&")$4R1GFWS.?USF;>>>M$TF M-,!$LM&0:]-:)EK((X&R7G$%R\X/.QC+>$H2I\35YF@B@Z[\NN!SX?`E[TN, MK[U)L(P;WY9J=MFG5JMK#&TIE6B3*ZX.(K5?2-D0,GIT[N/'ODIXU=HJ:QV; M`%6,,I-+ZC2@*%P8(E:>AT@+)"*X)?VUD7:0A/&OS@L.M_:'Q?55=LQ50_.U MH046E:LR<&0U)ML[/B#]CU4)57!Q`[L+(`AX>>!0BDLD,["WD)VPXZUGMD\= M$Y2$^,E#2@+[*]@'?%!6/2E"=88)D[S)GV3<;'J\_+0_4DQO*OKQDV#49[\CU#3G4L,C3AQ*F0&B[6C-I'2'%HX(0,:"QE)$P M<)$5K,)3BE)**^QM]`#NQQ"&3#>SUV^Y4I6TQXIMM!.S5CW31]^K\;A6NG@8 MB83U',#G62@A;N-SZ7^#@^7^^'WVY[PM)SS&4-<41CJ&VT:G480;5:0+G6S2&>@[]<%B`F+Z9'.3C1S_@K8R$KMJ=@Q6@15QVG M(Q@,)!5V5"I2ZG$%+ M&JJPJ23UVB"D@L7/O>3\&5_'F6'"2UNII!D8/:]]#;!GR9D(_Z!(3R%7GBB3 MMH>B),"A'=*/\6'R?$O837A`-BOE^+[%,O0BR%]@S,P?6TJ=*/.QEWBX8#:QM\?9S^[ M(Q:46J@!@<`M:G+-\RFPU*1NZU4KQJUIN6;/PA*(.G\HF@F"S4*:%LB#^%P( M\9KE20J24@2819W*^0_')7JA_E!-.*N\C/41)H-TH:A"WZ&R\6[AH9TLM1W] M"NTXXZ33DE<[X[5J3[;F4"`KM,3@TZ'W.[;MU1Q5E7Q2X82V=K-<#NW-XY.P M,?C7]SPQ_?CDY.C'\"EB3@^M0M*BC5*0J??.6$HL%"`OG'?,[;H&5LZ47U57 M1TJQ(1,ZP^=*E+I8SNNK`L(GGY'G0?>!-C(`*U$131!J"=XW&2MGRQ"Q,E(A MVJVV\-PE--G(^??0_??)2?SO1X^!9:`M.PI"XEYNH1\;&)RCSD]8+'SXU$O2 M*(H`60VY\+'@.ADXSGX#MF'SQC_-\N.H4%[8,=BPZK(RH?P;K=F`@A%3%:]` M*FEJ"*ST2>]OIJH9\0_KWQPJ^XC7^6LO\>@0D9*Q&_@[D=E)44R5/BN10GQ/)E^4PP;WZ^"M%PY_4A[]U#L;3_S9.#D^S":]J;"9 MAPU#>%$61-S`$@V+N&.4<8S9,*(#H#^PZ:H:"4S`F[X7A.PP+ID/)/2]D=IY M"NK_0>DXS^:6+.Q6,,M7M[I?(0B*&#/^IZJCA\4!9]$W`VZ@-T[F>O?*]R57 MFS;<@\.-:_3UP>AK+N?#8>AW^8?_A1?^CDS$&V:Z>+L:_TZF[5W]XD-NO!E_ MOOIK_GO=T)?_BPYB.RWY`ME^JUT#,Y]S5X;W_6>]WM&/3YEC];2:RF66 M_O+:/)$_6'SG7:_QI>92A9#'`K;Y!\`8V8);"D^W\/$-4WC'F:VR>[AV.Y5@ M)S<[C8W4$!XR/BEXH>Q^<$^_:(1:;X5<1BSZJFQUZ$7X>1O[JV:]MX41X*T+ M=E/PMGYP&,A.:3Q,CVR8#XX?E%^V;GYQ8OPXII,2/QKT5P9[8CXSX5:K@Q'5 MTD97U(DX+TQ@JT6)"]2GS,OW!?: M\&Q3O;`Q];8IS^ER?F_[C_*\)'T%1)^RN$ZGY%!HFC$HC'#A#$E/Z("B*F9( MG4_F>0F/D^_=R]!*?%S$3^A\BJ@7W:KQ%`^A5V097=]!I(A>?-9&G>;X0:P6 M>\KQ+2F.5"X2=,9#APS^-/2-Y:+H4EF\=M`.R8^M+KHE`054H90=D,!T`?1N;U-B`K\)Z[IC$-'`2R"WU#CVN!U! M5_.0))JB1)=T'L`79VL9R>3HAE[D4C1`*S0K9]T5]!(01]G!R8-_/905+,]K M1(*16I,^#*)'Q08AM[7@!K%%UTD=>9!0'D4\#EM:KA1'KL')J-===!0Y[Z0Y M0Y7/12-7B7T>>1A469D?[>Z&K;*+<`#$QW!=SY>]MKV3VA:IUD7N4O,X0PX0 M@&[5=0-:\4U>D7H_Y1;O1]T4R3P'HI0^'DZ3R73XBH+C5D!!`4P@%PB2J6D) MD$/37!V-\XD2',N_R:>\A.I/T_@BG5`=_J!:Y'2VJ635>"2 M;'<:>":Q@:N>I3V:)P@V%=69J7;T8EU!E$5\08=C&`Z$ZR"G]:I-3J<<13S> MFJT/<.:;U(M37+1&"K2`+4$C6K6TZ7V:4<>MOXC+X)1UBQY,XTM^PJ\>KOZK MEV4EA*Q3,@8P7R[.OG;OBPDZIC9D2#2==XX4T$MFF5`UVY%4PFI^`'R'7FB` MF7^MMT!8N)%G=';'DB%B2)0HQ@D\>PVZVL-A\HVU=XTB?-0=OP_YT![#;Z+1 M_H,'!0S3&W,.WS]@!._;GWZZ*1"'!YLHVD_;1T=3V6#$&D3N7VM MI1@_61]-YZ=H-6]0`C3\0>8<+DKCN38).R@O#FFAYDCEF>%5S(WCI4.POBFF MB7JS]^>`M&&&]#=TO2;'NT']!!^146\!#2\$WEZ(R)!DR$\M/!,H%R7T:$!3 MU^WLZ=YR,)*;4Q:?R);^SH@0"S?C1'/UOU>B\D_2AF"D@R/7LIJ]O@6&K//?NO(=#_=!E+LE M/GV85ZQ"D]C<@\P?>=OT0(7B,!'Y;,9@^R)$-DTD/:&V?2F&K1&?K%@WB?9: M!C1BS16/ZOW0VU^3ZRBM,K0.4O_"EU5T>$4Q#-10DUD=#<=X!<8!Y00*^EKK MG)M%,2WYOC42M$\]E^Y2^H^Y.I=C>:#E^#1)KU^247/L-8RNE7^+WH0/QS`6 M[?@SX2Y$`'O(X]ZLR*5^\N!$_XEE>ROH-:SSZ:0[?+8&I"E"#[I`W^\Z_&AP MJK1V;H:&8^;\&*(7+GP:[K@5IE`TOB@F/A@PR^DAB`@5"C12!)H-]"4^_SM_ M_JOT0.'ZMO",($N/3H8Q6*@GUIY.HI$49:QA=1V_`="N-&ZAM14276"(Z%Y6KN!'P__M,][! ML_X"B5.M+Q$<\V>:[-`L6.*L!QV]1W:;9$+KA&)[GFN60\)JVP=JJYT-K;3J MN?57)`ORR:N^-^9WRIB_VY)L5<"@66Z7UA*%I07_FQVWD4D<,H+(>Y#FU%2! MZT,WXG1QU6H'M1"M'+ENJH$MERLB-9?"A;A(TI`A:`3=:CUD#+\=1YS,)87' M,GY2FHR)].O-2;AP])NG9@>C,ZX5A?*LZ=._F M:A?$C.;A3X#]::DBO68,FQO"-`D(-[7G:7&+.!+:Z<::GK(-DR5-B(>+`OGY M$/X5'1%M=T`56@LSERKKS=WRUT,"U3.ZV"%RFL`V9VLQ2Y]EL[8[PD?-O%=+ M*AF[ZLJC;\X+R;4R\3J. M,2W0U510PC'!OE?(=U$A;[RQ"M^A&F92%>J:4%C;=,46!P(G M.(0<7^^+*`?(0WO"8KJ1'S)0SLB1%8`.\[CCEB.UI1KPUIG+'6;5Z2\X-,30 M'+Z+M**+.97@W1?-YRL/B=2>@74A+^=X/O\AS6(@Y5:RXL%2J1/?YI]S:$E-.EM]W%92&LEK[$`J&P\5B M:6Q+9[1;;9=F0G'3.,*+&'C`X"O+SB;+SG-QKT@3JD;QTIK6G13EA5YP(QP) MWUP;ZX8A>&B#?V26HIMBK7,#*B/TCUC!Z72X,KOL`V@E'W:^#^!>F=T19?8J MAH#=F1'L:Y#\J]`R*.F`G/8)<013?'!"4B\$MLW*1_'A=$3I>R#A@H2Z*H/_ ML,2+$8^0H/"3&/M@9H]H\$U#7=/VD+/YZ=SU5I=,-W<%M.DDDS42`HBP*M", MDK*U).*2?E)RXE&"3\E7:>:"7$[Q3VX!$@]X2`\J^0RTF_[_;)N?6)?(+W_+&JE_XOI&LA0[%(2 M*TN#]%]^WY'&\^,">0L=7X!FW4T66WS`&=GH%R5-9];8U27D;5#,*.'`#4E)=3QCB,9GTURBD58I M`WG^7@"XN)&*ZZJA:HW[,RK$U)D*+HDQ*"8Y#HTNLI:7C#J>KF^S%6G9\B*& MY]P##=#9FOM]GS$0=[V73_CG.OMMGYEW7'==O?BR*SA(Q_OUWPC0$>U7]1_? M/?HN*Z?TNMGDN^WK\HS^G]1'KNO7=7;$X,;'DFZ MTG3%S0_D+4K-W3I?=VLTNVC/SW6,OK45^Z/8JE_`N/2QBNMNB>O=&LW7/#RV MF7_[T^DWMY<#!^EV.P!^Q?#!'0R=_;948"+J>*16J2L;99?TX-5)K67BGM1T MZL-94N.[J"\,"&5%OJO`#%Y=96LU+GWL\D,4I746/RGNP/XQ-?_G&#"@+D@>M@9BMU!! MQQ<>/?P!N:DR+!^?-CGFD5/3538QRX6CYN%!3 M;V6.'X2LD'N)!#"T,!N^^WRO0D5/%U[&VF,52K#()2M;`T='3GW)_#EF%D4" M!+6%FFR>`\`3*Z;S;2,K2DQE]L8'.`72F#'!.\S::E,7+$62I1V:M3$E"TD_ M%J$3/M"9-KJ(IP9,G/V-CX,(9":*.Y!7&U!?$E0?*P4;MGLG>7WT0+3_;$!L MTS(\,4H2&2^F.PXTLCUVX%ZX%&/&E5I"")\'2V:TY_UGR'O3W\;G!CN(EJ^A M/,RE6X3M#@,-Z9:9YHQ57CI4'[9=+9;.4'YYH`.87_DC.[!&RZ8^+\?E5^T" M=JL=OW82K(V6P\9PRW`G]`P%K(+1%*@5`OZ;5.=>5KL;`"@1<$,2\NY6'R&-:T-T#RM=)`!%=71->6L M:'I'4=A3GG*#&`>L!W,^<_T$\*@GDMVF-W@4LM+/N,W+:?+QU-ID+.L21P&M?&GR--60\ZMLGX)'4J/?7P>1:,-1XJ\-,@$UQ!C>] M;F@NI(O(+@377:T85%F;EDF8;$";MVLX-)*,DMM5NX8^U@%Q0JZ?&3,'X[K1"9EQ@">2<5?PYGXU@ M@%*\E+=DJ9*"TFR'W5<6EXCQF',^F*?G.@$4B\2]J+1/ MVW28=5M*%F)-P7`[$Y7-A#YH0RL3.7]!!4N1H]`)"72<.<>U@M$U4O'*A@E% M6U\R4G:]&J`^P#*7A2('/(UQI!021IDRK"1X"`=R0FF0MI3L,VFHUE=LV%SSU3L6BEAG5/KQT8EQ8C_PY4,WB$7X\C'ITN;+FV>]?J%E M7")K/A&&8I[YXQ\^8BBN%O[U\#-=%T?NR\[WW;5Z[-Z`5>+#H(^SX:?'>B@L M`PEVOB@NZ^:]P`GY75Q,$M]$QR@B1LG]*CA"E'05YN+FN1Z[@[^/ M#[-Q4^=@5KDHYEKV.#B2,X8ZXNT(H:*F6$?%Q7[_6-5!C].;E^I1NV2.C.M8H2K;'KRZ??@G/T!\)<=O4ROOCQ#6$>/#Z9F\#6 M(139PT],4_*0/F48_RW'Q5_[6]>A[R./BT,B&]'^!L;VSX0[W+X.J9!^Q@4> M?/"7G M#N^`'#Z^8W(8*D\==5O?@K/!QWUM4C=-/4947XRSZDD2HOQ&0G2[&(E;BF"$ M.Y?O=A)KL_1H/^98O&58R\8Y?6M-7J3ARE(W=%%/"]!6#>4(M?BFGM=G2DX3 M&IP&]U1`#1:M(H]!4JPN9,QOD`9D2XLSLH0()5:4FWL![.:K?ZSC ML9N?KC.KB>@]Y"P3]7+L[2 M^FV\S['Q=X/[!8L-BK8D MUU(51Q]P5KKP2E:+23OQQ$ZT"A%7*#(9]UJHALI0[#,E+WU29ZM%?-\ MA)K>[)2<`KV)NQRIPA35$J&'.P7H^U']WUKZNI58WA4DX;(1?D#-EP^2!T4V M(O"5,0J%T]Y#X>2AN+,F=7ZK2L8I=D8W>PK6F4D>&S@Y&D>X,OG[6##N.AD& MK];N1!'9$'K].!NYP?=)*9#E@`3"C>'?R!`B*`Z<=,:Z.DBZI%[=T*B4/KNU MD#O;6]ABTUJ.+B2"$JDI@-P:)U<)=A"])8S MQA=PPZE/&D/?VJ"FO(#<8[.,3*K'U:?,"'BQ(*0EB1`:W-%;NJ)1NE'N3H?3 M4<9.4*R1[%OT1(7[,&!C+'-`B;@K M)KI,,=%,%'SDK7Q`+3E'6%B5+]C5"9(A`%8V]D!*"D`U2DST(:1BI7TF3;[\ MVQT,70#90G3;!&QJB'QNYO!C89G/,P'`GETE_27,-UM[_CV9E[:_-@:8,F[Q7@KD&8T.%8NX]C+E MXKC6VDM4?4E_KGJAA5F=TV^,G75XO[_]^HL']W$0/O9"L?:_/*F7Q93[`D90 M*\I:`7IW>,V9\!L&S$P;'_L6\T>IFWFL@-:FRX.EL!P4B?M*LE?T,C9^Y85$R4E\:'0CA&V`7F;PAA;=?)-)]-M+ M>M#N)!5-0_$$*26R<()&PG.M8RS;]QRBDYB("]1@/X)R:(0L-01=)-#7=?GD MO+!NHFVQ\9TB7Q:P20-*Z3?%>RQG-!_4[[J\:QWJC;^!$,>7V6^G'<;<;!"' MSZUYY;Q-S37`?RF,WU1;*M>K=B#6VZ`WU+PL+MP=0_F7V7FRGB%!/H8"LUW^ MOM#PP>5YK7GUV"(K*5`T.@IV>R&#$A&`BRTU=UR2*\2N[Z7-=>C;+8P4ZDYERN8-930N@961FV]:B;%?4ZH.ED35[>9]WGSWQ=7IK4'M<##3T,%EY.\;>)\VA$IE:;OD.U%V(SS. M3IF(5QUF,\C&[&%C2-9P,`N8)O36BGC*EK;YM=S,/BK9]Q4:G<2+H+#A9/^UHDNHD`R2[X1O M=>?1D=$_Y4JWP#.47L:HW&2B"+[ME7*!E)-Q/7N.7ZIAPI87'Y9SY2AXV]&) MOWN$.9^Z$PG(`NZT*23A\\"DI9:&&Z;XP@MKWOC3PQ/M_GFCZJ8T_<,(,SS^ MHN;?Q%PX7^^E93P;]!EM<,?F?*U=4XBG0*EQ,>\<,9NI[ZD8W7!NO"=WG<4" MNG`J9"VG\WDH>7;D3_3H"5^3"KELQ+[Q[JZ48F8MCU?.R]E+Y/ZO#CTZ?`2_BB84T6VBB[1UU]).PZKA-<;+D7`L\\$`=6:-Q(,/(PJ5W[ M-URC3C=UY#:.LU>!].NY5OOM;N%^K0HYZ,TD[79>3_AXD^O[\(C^*+4/K&^:_U62MWQ3H?`17ZR^-->*PX9^VO\[B MD/_?A$2_7OR_7ZO_6LUIC:IWE_6[<[J=H$KR)7G@'>F>OQ:+<=%\1U?/4I[Q MV]N?OT-0EWR#>8M,\7\^>?+@031Y0X,87O93`66^,L3>YI%N??VC'Q\_ZB]; M[]'T_G__TX=Q,R^?XG_IG_\?4$L#!!0````(`$"*M$;MN''M4@H``#!S```> M`!P`9FER2TR,#$U,#,S,5]C86PN>&UL550)``,(^EQ5"/I< M575X"P`!!"4.```$.0$``-5=66\CN1%^#Y#_P&@19.9!UN69['C'6<@G!#B6 M(GL6FZ;W`'6MB16\:OZBE4\6MROORYG M`5H0(2EGYXW.2;N!"/.X3]GS>>/;0[/_<#D8-)`,,?-QP!DY;S#>^/5??_T+ M@G]?_]9LHAM*`O\,77&O.6`3_@NZQS-RAFX)(P*'7/R"?L-!I-[AOU^,[^#E MJKLS='K2QJC9-%#V&V$^%]_&@XVR:1C.SUJMEY>7$\87^(6+'_+$XV;J'G@D M/++1=4.%#-%(4"YH^/J]T_Y/[V0Y`>!7.(2/N^W.I[]WK]KJ1[?]V/E\UCX] MZWXR["K$820W7;67/[?;W3;\MQ+_&E#VXTS]>,*2(&"#R;.EI.>-+0-?>B=< M/+=`K-/Z_=]W#]Z4S'"3,L6*1QIK*:6E2*[SYJTU MG(UF^)1JVF\AD?1,QO#NN(?#.*@JNT&E+=2KYKI94[W5['2;O<[)4OJ-M?-C M#PH>D#&9(/4;PF33:TSMFEF(CUE+M6@!2]&,L+#/_&L6PD>*,C&+$8,5LQ4,41\:KQ2!1KR9 MR`%["+GW8\H#'Q+H]1\1M+\B$^K1<'?XNVBMR2HLISX&[);P9X'G4^KU!<'FB,W4'#,BHB=)_HB@S^N%*N[F@5`B:#G# MK]^K-=-G.[%L\Z/*%O5:G.["LKU7),0TJ-?@3!^UU,^DCWLLU'A?[%-/RU34 M5U_W!FVHIY[Z>Q#J"AWO49_WQK^S1ITU,&J\*(AKTQV\3DF094B83_RU'F7/ M,38CX&VEJ+WZUT%-M);:_A,S'ZU4H)2.>O$7;S&D`'"M M`0;<2X$*U%X2%VFV$TSQAM$$RZ=XURB2S6>,YRT@O]]]*0'`9234KL.Z@P`_D2#N]GO2+M.L90^P6OF6XUQ]FH6W17A?>(@+ M&`;GC4Z[O5:$A9/J<7S3E^=A1C1EQ76;(S*LR?,W@_'# MXV@\&(X'C__]/A)\3F#1,XJ$-\422M><2UHTS%-RI6)F]/1LT6-FA*,#+C,O MNB>:;%S4UHR;4\M#I]Q*YPC9!%"P6C"HD3Y7Y5M+C5[*HCEW,#<"/.K78#87 M?+':Q2^WI%3`?G4UH283>!7F.Q=]%Q$-U"&T6HUN`[X57&I(JQ"S7U_WH,[( M%@3Q:.P=^#L@R;E(?\9%F!R3E/I%,R<_6@_VZ_H>87%L M!Q=$4--R",4%M6I1YD)"3B/-$E4X+S`:K[;F_R66&$6I:XGHCN(G&M"0DNIE M?E%;NSE41,3?Q0*-B/UA4FY(/K?I#7]':J_!0VQT@H6WT<.)#?OP[N9%-!Z+D65_D]NUTV+2UO1)`) M`>_Z,:[X.5K=_D-!8_M#I-S]N2E6J;'.Q=0EG\TX,V$EW]+^"#>FI,Q,Y_CH M^SY5=N-@A*D_8)=X3L.WAV@+)HME`O87Q,;L5!CM'$EC=>#,B'^-!8LW=;:7 M\:E'R/)\F MI-&';PQ'4"V(_]'B$R?QMOU(\(DNTZ<:6:U6"\(BW5KTK87]O%7@VES)2=OC M7&&YY#(<3FXY]^4#Y!G=E#K3T'Y2K79_B77N'3TD68,]7R_GA$G=`"AH:O?4 M?D*DC"?$-T2'.]_2_@`N=7O^(*+02N>&\^I+T($ZB_-GE%$9KAXS3>S3%(`J M0?O#W90L0Q\XQ]UP`FL0F.C!^E\!33V.6Y`&"EO;7TB;LJ2SUCUJUD8-&$P9 MR9WVF9#"Q@[ENKP-V0%44%<=75>9&U4>E\Y-!NXYXVF[*M.W1L3FL('UF\A# MTPR=,@'[PZ>2E&R\Z6UW+\5E\5;&7+F$_;QP,%O5DP7;*P:%6!5/0::`%.8W M;RGP$2\K:-,)VI]#[,5>M2_<(_&>A"8SBDPSBX#?8-P`:9==KTN MR(2+Q/_@>R*OES#_AJ"A#(O7`=`>'U^#)$1$$!,<$D&D9G.JUDX=J"Q%09") M\'?PNW,5:6-+,O@O8%VGW<0L%7"@'AES7&IO1?:RL.6_W^4^J;WT3V5[Z6HK M/5&**$/;:O^!5HK1AT3UQ]1.^WN=%!1="I2R[;/6-I!%L;`CQP00H0H3+/L6 M%%QR\?I-$G_`-LNFOA?21<5S8KOH^--772N%8D>*LD\D%F8AU_+^]K<+RME) MMW(BPQ]&3I'9SG$#X:-NQ"%79/5[P/*/3FL+M(&T`^N/0[GZK+W])X,.YE'O"N>8*[%WP!8PSS^LAA?JL'GNB%_C1RX>>=^#V:`@ M)??*%9Q#5DHZ6^DU1&8/+`W=X]Z62`YY_A9#`TZWA9R=&QQ`9]G5CL=ATOC" MBS$)(\&&D^2RA^'F6Y\Q3$E+"D=*B9D.9R<%!B3N8:ZKH[/$"3>48>8=5F$* M==A]LL4CQ(\WW-15EHP(.:5SM?P# M*2/U^.EPLO7M"S-Z2T2=K3K[D:MUD'/4QG83*&!^=B56SJE.QOY(K;8HO]>S MZ]K'T6<\CF6ZKE(?8'J=B/I39>PQ2"+M% M"%'NVH:Z#N1V.7'L]'(C2WNT6']T5MR5GP)_FH_56!S%\BBMH%[@AE?FI^!_ MRL)/*5'GO&]J4**GYN`INTX_A?MS+F8V8F@MYUYER5V7G[(I5S?WKS#HP_K] M^D_?#[]$/^6%(]99]&'5D9,^R-ZKGW)"KCX?XH2DIW=(G)67\6\;V=65^0UJ MM%%2.W[3>_E31E1.!6Q94G57?\H*[73!A@6[W]:?LF?'*46YA.?_4$L#!!0````(`$"*M$9\DK/*P@@``$];```>`!P`9FER2TR,#$U,#,S,5]D968N>&UL550)``,(^EQ5"/I<575X"P`!!"4.```$.0$` M`.U<;7/B-A#^WIG^!Y5.I[D/#@8NUPN]M,/EY89.FE#"W;2?,L(6H#DC<9*= MD/[Z2L8&R_A%@(U]G@]7/;[#\/C4A,`P-8Y\0L2G[ M..ROCF_-4V1ZTW7?-UMWVFV90+78^OFS*7;TVS;8I_ M*_5W#B:?N_+7&'($!!N$=Y<<7S0B#CYW3BF;-H5:J_GWG[M6_5$0#@(QE.9-*=$4A'IS1-P>L:^)*]Z2[+*YCUAXX9N<,32Y:$RD@45@ MP)"CQNRL`/RH8\1]68C9Q?%\X8CN:1Z"^3UT9"<_S!!RN3;(1*VR4`T@$_TQ M0RZVH+,?Q$03!>*54Q=)UOC]Y'XA@YE@2[\[L]7+P'D_N9Q!,D6\3QY<:GV> M4<<6L?;ZBR?DK]`$6]C='?XN5DOR"O+9C4.?]^C[!.4",=ZS*23X7Y]9,;7W M&"2Y%HKL43PE6-`%_3AT*=Z4$Z=G6=03,8E,!]017"(NWAPP:(EWT0X]?H#Q M`GW\0$5;EU3$"*8?G9.4"L0T1-"YYG)$:B/:5BD0SQUU$1\B"^$G.';T0:7H M%8QL`%]V1A73*30*'1Y'CQ08*Q.K/-^*N MPEV??$!TRN!BAJT>0U`?L9Z9(D>$-^;HBR?:O'Z2B[O^0$A1K#C"A\]*C?3Q M1BKV>22C1;D>JTU4[.\5IIDH;WW=&[2F MG7+6WX-0Y]@XQOJ\-_Z=+69Y`YD5.I0D'(64Z,<.FT*+=0YZIA$$^@Y[MZ#,E17,8O'F&"Y-;T5 M?RJXT=)%Q$9VB%P:+.(L4CR6ALS53PL8(-2*OH3$!BL30+%1*OSD`T8%;UN` M7!_>B->!"@AUCHG:5Y)9T*C`),0-3LSV!E&)P$IE\I/@<>ASX[U%(<=>3- M!66)P<]"[J MBY=K*ATX1H[?]F,@G"3;K`'T4?10)@-V(!>'O!EA/1:"#R*OYO*V"O==BQ)7 MC,EKQV]-+!EH*E^$R":,SG/[,^@[FNE!M(,%D`:@3`RRBT;+W&!Q*$?V1<-E M7H++5;"TF@"7=+Z@1(:`WA+KC+5DM4(Y3-RHYG&F4I'"5Y;/"?152E0,ZU6P M_4TC*$6\4&*V-^-YK&1V.-5Q((VFAL?!0!GTGTTCL M5$NB@#JGJ^W>'&ED;@ENACX=RIJ6,*+]FSA.9CKF>PZ]FVWV_0&4!L]\DE M7&`7.GFL9*J5,+T*IRC?@52^JB5L*$_%"+*O(2.83'D>4\GRCTE1O&8492!/ M79NJY>9A)A)0WN?4R8DM]D'^8<9*)H$& MQ92^I?J2=(A#:12^J0.%O;F\?RR"PI6E_Q&%$8?2*/RE^HBX\N'*8_(.&8E1 M84=]DRY!/LN)E%HVZLOL?JZDZ'4;IMXFME-,63-$+/RXZSUTL9 M,Q"7:<;[EX$8;=A&^4$U1:V^K&BCSSJSK7!NW2&W3RPZ1[>49QS'*F+U92,5 MK4Y6^ZX9/*E=.;S"LGH0M\Y2/>H^47E"L._"(OA3&7MQ(> M0^*/J+Y_2QRU4.X-X"$5Y(I3;^-.14S[/H7&P<8Z",W[`I$&2O4YL?)<\>4\ M[HNO`M8ZI<)+*$./@FN9<7!2`80:I4)+*T97\+7B^'PM$%4K'62\-ET!V$X" M"-8J)=^X[W*[WNIL3:K,:_321V9.H;J"_?7V./75@:\/5`.EXM8L5U?0G\71 M*T9D1K5;4+8*U167ME;+_1<67>F#K57YD#X(6OI6;?2MVNA_6VVTV4D.&!49 MA2MG6V:A4;I&O6N,\CRMVXU[$MZ\*I8LG6H*C7)[/9^DFA<:%)*QG=-0?DR:XG4Z#M?U(8T_L\(S$Z!0)K(V5GA+J?K55\R#U.3'2D!JG1MZSN6U97!DM7:.SV"1H)G_+Z.LL4K9=K5W>5APW=<[9 M#N:OG%Q-NRSFGOSA.2\C1$;/=#2C'A<[:'Y#/>8B1%(S!,6&AHF*TK?<.9-4 M,Z/I3CT#8FQ[]X%E%]$D2%?UB03]6IHTT!K90O6,W*&DDK-DUX3LU\9&"%EC M=AP]<]/Y@AXE[_`=02P,$%``` M``@`0(JT1K`K+.W2`+88WLFV=V937;1?@V\Z[A]MF<):3-/GAU='KPU<()V$:D>3A MAUBV+U_N#@\^?/KY/T*?B<9K_DK\/4SMQM6F8A;FR=DRPO MT'5&THP4ZT]'A__W]O7S@@(_#0KZ]9O#H^]^_^;TD/WSYO#NZ`_O#[]]_^8[ MRT<505'FS:,.G_]T>/CFD/XOU+^/2?++>_;/?9!C1%LCR=\_Y^2'5ZT"?G[[ M.LT>#JC:T<&_?KR\#1_Q,M@G"6N5$+^JM9@5E=[1NW?O#OBWM:@D^7R?Q?4S MWA[4#'?%^L5)6I.EJN8@>*?/69XH0839]D!TS](\`-M\(@] MZ!U[T-$?V(-^5WU\&=SC^!5BDI2(VG*]Z]BJE`Y<@[W&E,W163(-=5_;$WSZ M[F3%%@5HZSLOPEU:!/$D\&U-Y["O\+0:W^BYKVDZGN!I-=W2[,*.V8>7]+<. M\_!,&* MVC]Z>X#C(J\_V6>?[!\>5;WC[ZJ//YVDRV6:W!9I^,N/>'F/FX?P$O[PRB!W MT$?--&99#3W(PH'R5Q('84H'AU6Q'XN:%NJ++%T:'U]54&H0^A3?-_9$3=)' M:H!WQ#*<R:YIK0#.BYY8P6_S2&C`A@^V:#L@P9^R3!G1<\LP*?IMG1@4P/+-!V>?91@](5<\D4-L,V3K@08?BAA]7E1"Z&?A!B0\>L& M!_%9SH;EZRQ=X:P@V.0BZ<7=]BQFT-V^12T+ACT#`/L\8N)(R*-*88WFGQ,Z MY7LD*U"^T6601,;>IBW@DC\RL#9C-M^"X8@$J<\*)K"SGF7!XL:K*FS,&O>[ MP[=5TYY?W-S>7=]/:9E3E'DY[3D!<:)LN4G MZ+L@QN1B,=Z,5O9.JZF(^ZR;)XBIHJ/#/;::\"V,;N<4WQ<725YD)9MI&@8S ME:#+;D@/M-T=R5+>^3,(K4\4)H@VDCL:I4;T4[/RHMY@B?W5R/L M^.BW1A=3U7]9&_'.PVV1*_HS80*].=I-CV9-T=,T%"]1$ITE!15FBZW9DJ\U MSN[IBQ.$A;'T=@;\77B[E@VQ!(QBF=C'?F#`"30N&" M$AM9OAG#'RU.*%>S(+Y((OS\=[S6%DZ2EU((QD+>K3LY`+OK5FJ$ M09#(!F&?21=Y/3$-$-/<_X6IHEH7">6_^B/5/]*X3(H@6Y^3&&?]T*]!SBV) M-#"[Y.D)`2*-&IF)+(T&XBH>&5)UAC=XE68%21[$40;]]$LC[G@.:P3=F\HJ M90&QQPA02Z*O4$+N4Z8@`8HH* MER;RP451+>NQ>]GLF;Y]#&B5S,N"GS.CM-6_$48EQUV-10%Z'8Y!`Q"9+&#J MHFJM_>U[2"BCEK;/\(OPZ<6,_YQ^IAK)#+*NPS!:N/U0C"0(@DE#Z+0AF6KJ M545FN(I_UK")H!UG6I)^&"-!5?.E$0/(ECZV(:[P:?I.F&*]#'TZLT7"_T&R$+J\L*\6]D\8>H[2_6,@B(0QC)]8LS_4TT@DY/?ZB!-@Y M[]*1\,X/(RPI,,R%(%&AFJY9,4*2=4\,#5R9'SU!8#11H]/%B"&QYB3('S5% M$U\Y/$!^+(OK%'PSJPQ*/M,:LY&K2IQ%`EY&%T@ M>S5:K\,5UCE#*D&7G9D>:+O'DJ6\DV<06I\Q7'"'WOMF<#KDK%CZB#!^88-FINJ31F,*T MV66C!Z8G&@'6<.H7!OO8@=,92Z261!?+598^\;0NNI-V6FG7IWX-D/M'@!6B M8)ADQJ^:$M;)`>*6O9AO$4F_V2"2P/'@QSK.<*:IE@@5;J+F+N+>RC!0&(> M8KYEG(SYF+SJ9ZVP>-#!I)ZG0EJ[N23!/8D)3V>41')P>&".:J_N=`XQLE"= M286E+AB_<"1@:=JQ44H2NOY=94C[QMPI+5;JS8I>"*FQ:JU7AHB M^<:M7[<487"*.GU92=U.J4!Z'U0G[WCZ8(;=FP^HA<'P:0BAPE5G\@@_KW"2 M0^&2-8E\L\>.-I[Y,NAR6;.ENTP00^N"6N6XHFTW=F13Z7@BDQZ^AE>R`I@N MR0:EO$B9[(=01SJ^@GH=K`W;=KHBSA>R>^"D)>SJ>S`448!2+5NCE1"!00,E MK\>\`P!Z%^M>!>R`)4%4CUD;,=##UG!YO9%F@"I@"6*D!3@NC`X@00D9C0L2 M?0%AH=&!H"\A\'--;6':#8HP%[_54!N.5TBZ7>G00NTN<$AB8"BDQR9OXZPD M4?2_AZ\/V7]'[]&?]NA/]C_*Q='TXS\AJ,_HR1-,"(L M+4F$T@RE+W-J=R= M+RO2L=@W.-9I;DC2!<]TT@#NJE*&(]6B8!AIQF>XF6K%;J8B"0HAWTS5V43! M!WE--=@H^KRQ2E\0T^U5LA88WEE#-6]<`72KE>R,6GNMOJ/Y#J]P3%\=A[4N8LA\!%O,LT:IYZ'8KPK1L&]#F.A!I)R*'6]#Z43`9O3=:".JHE_7T*@ZHW31GK"V7W:7'<^-F+U9D3, M"L9XU8V=4.+,,WZMF5_\:RA`NE#7#I-[UW&)+@#@;"] M380"(BU%BKQ9$QVQJA%9R1\-=070TZ^O`91V&IB#=),"7G!IQW-0CZ%"; M;EW@0U03TJ!IUH%H2S$1-H5++WT^5VLMWT339'2U5`%-N>&@8O1M]8M M1KIY5IJ>UH_&.'@6:F#(:(_5M/`$SJ^3DB8/.G5^DLW'G#.(026;IR'7) M!=2+DXIE=.&TTE[)I7?>-*)P265TVY2$@N2SC4C`;Z?BE58#KAKHU/LC0%JQ M;(<>FG6,G@_C/!W&?#%?X8R?U\\_)D$9$3J^6P7JK6VXC]:/+)X=(QI`.#9A MD'=)D4'8;<)HA<'T(T,(^SQJY-$9J//GC/PXS_EFU'.L]3%D,<>IH)0@>^F? M.C)@F*(!IDAOW8BA!8;"C_EB04*%'!B^ M&,!)G8H0_2I'84L8!G$^X(3V>#'+KQ4C+J5=C5X2. MIV-6`4,R.YR2,R2T^([+H*,'@W/2H&P[>'MVA:Q<(%B>LPZ>>KMNVG@_L++O M-*6X2&@/BB_U28N5DEY((T-5TF8C!J;3T6.3,LVQ21<8:^%BK?U%,U&,SCV)A3F.%'BHH. MNIO7Z"YXUKUS0UI.^S"[(G3Z,[,*M'33=G#5M"-<$A#9Y+?(5&J5M'-RZ2%+ MI))%P71?9GQ]]EPD!:8("G0!F4#F>9]>W"N%##,]G2S('DF/4TLF#&GLTX[G M8\=_(%[6*.\*UL1O"*;&I2*52U71"E`2^\T`?4X;[R1-:,E*6KC-S.,8+]*L M&LCI(([SLV?J1*991)(@6U\4>,ESLU%-6H4QKQ?Q$FFJ\$6?Z)+?#JJN_8:\ MX./`#/TO7T;E7/N>&ZT\"$3-HNLL?2(YF'!R4]ZJMSG&"=8OA&NEW;\=6L@R MLR518*S4X9-]"*@LNL+%8*2O)^/47U#!Z_@(;0%@?H$"FI39%A>(?0V##'7. MG/HPQT`$3R_NDB)#H-MLT^AA4,LGK31%,+&KIP*69&J<C365.Q6 MJ>VZUJG&H)!\N,"V5-=;@I;29ZM2?"&]=W/,Y,YPH49?R&U.0Q7`;I:HM@28 M7E,)2WO*!_W$Q?X#C!67),$\?C-4R):@%W9(0)4,::3@L:0/S<`4)HJX+!2Z M#)^G]G>(>NCDM+?CTG3*2-*(MFM6F$8AB^/2Q_B!)&Q&@:J4?WM(:(')\J=^ M*Z7\FFZS^MDV@!ZG14/,EFF9;+VN9'^4N,66N_2L:JLW` M)&^WD-/(*VQ\@>3M`-^"O+OI>7>80EX4^[3,Z`!Q+<:>5G6P6@CR1],@9&G` M>\\G@S9S&!.6RJ,@H+?`O-FLY*PJ^[W11G,7U.4))*O!+74<>\5#,"770"-@G>F MC4$IK:96TOP*(G2_1JM:P=-$=N3N![?35]-[KL:EVOP0#VQ^@!*9\1$:.$N, M^YB5^"1.\S6"+STP\Q9@[>M1#K6!ZYA,';J=+]C0>AZGGZITS/H@_GR!F#;BZC`\?#H:,$A\?V2$Z7#],T-_2.M>"?RUM"EI&0-A3M'HVE?NS$!@]RSZ.4JJWN%ZNZ?`^8E>\'"R9>W-H]B(=&L M?A@[T<0=?/8I^YU/UDOZ%$225@:,H'G0>QAOZRFF,[^0F%([=45J:-E4BR:4XDY6["ZP469)?/%*5ZE.2GF M"7VM:!]?K#E\^HD\"Y]BP/URU9B"R:M5-MI0J#<9N2()/)=$*XKND?JS*!)& M@/:!-SB(SW*VSF;[,K8UO/9\,G1CI[<1AT(Z>Z@2RVIR\1MN@AAA+@V#8_:^ MQ=;."52O<3MO\8N8`.EQJR9`G944TOB(P9[IV4-,8YX6KKK("L2G.6/9,4RU&7DOC2L%5EI.KY. MR+8HO1N&AM3`$-0>JWSUW4:$K62'(N0/CX1L*RC;83A?M&ZCM:@.C9XO`AJ+ MH:.?4@DD^4Q(%;,?KB>ZPCR(6:*:A;@RN#G^`(.(]@/`UB,(U*%]NR']B_!2 M];BU8?K:!#M0`72QJ0:W1GK7QW.[0;:V_)0T(6)`R28A:& M["P^RT1#JR4DM)L9>)%LE9W.8D85J#.)L=($0^51<)4$?4,)VK+"^7E"/0CZ M5XPV-E%ME`M6H!4LO$M M9>.'E/'MA-5>+3,<4R9XC3*(.AXUC$2H+^DJ1A&C&]AS!(.=M>9_C7TN*].R)GVX:&OCU\FYW6`S`[NZIT`B# M(=P00G54_)"-W(TF$JKN$L"VHJ9)5$<[Y0`J7P^H(IW-9U;Y87?R``_I8W=8 M,8KLLCNP[IWW+U8D:8-1*R@_&PK*S]I!^>9CE\G^XU2,%[=%\(`Y@+6N0QZI MZR7YOTUQE)<`F!2!D=<.K9R6\`G'Z8IG3>9JB*6D"Y(U#*_@G/H[02RV2FN& MK*Z(R[%?!:X]W+>_]TX6`Z@^)X0(^C<.,G26`-GB]C''\\597I`EG6/I#MGT MA5RR00VPS8>N!!A&*&'U.?%19`]HQ/C"\2S/R^6*SW"U*\U:#1BT.@](QN_G M:6T/N4CH4%[R_2&B$]6]2G:Z3KND,<7I]%4VBF`H.P:MU+M17<25&:$W.^LJD%VZR2:]4W^WY9#/YPA[@O%[J&N2OQ`; MH^R]86;W+YE=)`S#Z,[9R0\V=:,_V.+!4Q!O^H/!&*>=KNO3C];%Z1\2&U3T MSNDI:)4GRUI:,'BXVDC#:!%453Y_PQJWKNJ\5AE5FU6!\'D!;C!3S@1'L1#PA,5VO97@WIN M^RW+8G3[KP$E[Z0;BU2F'-=#+45G'=HI7N`LP]%=\"P<1.:7U@?I>-*,?)!M M.['HO@/@0KZ$)3QIZ!?VPV"X.&=!QC*[Y-AU.Z]$FX;7D+:UT831O?5W M;(GRV'5REKH^]],9BV/:6Z=4],[&*6CE7$4[WFFWJPR9GUL[I;(TH;^&>#F6 MD^/-N,V6.:V0W9R9XVR`(>U$X')4@NU'CM>(I8IEZT>M'7`=HZ!WD-[QXWPO MMG^T;_[+V#VJKI3=[!WMVO;^4KQ0@7:X;U38AS$XW(:/."IC/%^T%F/$W3>D MJHE!9V64":<^RX3"=5R7$?K0UM8F8'_!Y;:=)9WGES)=Q^)U9JO+?(?LQQPO MROB2++2W']EH.DX\;UN47NKY(37O'?!XK%(4H=J:&"$ABI@L^II'U[8^:SIB MY;?)>X&+@,3Y59"Q;=Q/V,JYL%'WL09L6RC50O"0KG?N301LZ/E0I8H:74]I MIT_Q*L,A"727HK2_=YSPVV(X4J*3%Y`V0O5MT!Y>=W$E%NNI6-HZDM..R))F M2DV?+[FA**;W6Z$&]M768U6^U>*&O>KN,D#Y.'MWHW[(TEQ[8XE2U&FTQ0"V M$U%1R'DGD@4XQ7TX2Y+G:;9&"=7:0[,EF^,Y325<98>9Y(M8Z?M))FQ9+'4V MX0%E[U2;BEAYFKM2'>>0[)2&LS#,2G8=C\BS;BRL).N>7AJX,I5Z@L!HHT;7 MIT@E108N1BNE&*JR`DWJJ298\Q"!G5ID1BL(>FS^`FZSNQ1V:!FM-;7I+_VVD9\ MYTDNEK'NTG/JJU%>G:<9.T)/)Y7B+#Z7,;R9UC:`MN3H`DCO)/\2$;$:6*1H M(6R(&R!;5O;$5I\LH?JY]#?V)/VN$CS,$_4TA;^"BOI8I('1`$K MF#I?MVJ@;OOL(:KJM9/5]ZZ`*KX'2-V?HI_HS"\HXP+Q%:7_>*K62R*R+!!L M&L!D*4#5;0#7K_J6J._QK`7EBDI;U?U&$&;U*_`96V`C[[\1!JH>9H7;5+.G MJI5C9JH:EJ4^?0NFH@W@3)&])G/\K"@RL,Z2J`F6P/`V^7U$+$J7X4>*BSQA<6S^DK+C+GA6MHA9 M!5+[6"*56HOIH8YBG4W@:Z;[S1[+*N"SQ:B?EO;(IVTJA2RT-C)!5#=.6Z-^ MISPU2!N*8(FA1;3"@)ID&*.\4:35&O6;4BD9=TZ_8+/\$Y.'QP)',Y:W\`%? ME];8K;60+4H%L6H-_:M3E4V4/" M($L#62WCM(SN(6Z6>W*585_SG]8:E7+FT_K^TULPC:>$I5X^VZN.4'JJ8/KB ML_MC\"D6/R^2:G?0P*3>1@_0VS0*;K^A:F5VB9GX[1MV!T^]C/TQ9YO`&@=V%A;D2=N4]MJ`&G0":&D`Q`7B.2%J(VP9]&MFA[;N M-VCC_F]L^5I:"=9\^_E=.@OIQ#K#O?W(RN65`1U`;6D-55IFJ1196*A2'773 MZHMO.;C!19DE\T6U,VK>K!!RM#GI']`9KPV@&;<`+1^[&%:&\@YNCI58O7X; M<0!--@:ES4MG>?S7_1`H3OQ,'0(5VH`:;P+HD4-@8\K_$*@I;'7UP\3V56C# M;U\3Z)'MVYCRW[Z\I/Q"H[ZKKFI/O32@]K,`J4I1MH>$$E),.SPUSHY2RL-I MFF&,AF/>>R)9RQK]5/UDVHBK^UH1<)J]!$XS3H(MA6$J(RP4UC[,OS&$?N*F M!MJY_=$E_8U^7']$_[FGKR_]Y/\!4$L#!!0````(`$"*M$:YSF=5,Q8``-Y2 M`0`>`!P`9FER2TR,#$U,#,S,5]P&UL550)``,(^EQ5 M"/I<575X"P`!!"4.```$.0$``.U=6W/;.+)^/U7G/_!XZ]3)/CB^);,3[^1L MR;>4=CV65E9F=YY2,`E)F*$`!21E>W[]`J1H\080X$6`7$Y58D="-[O[0S>` M!M#\Z6]/2]]90QH@@C\?G+P_/G`@=HF'\/SSP=?[P\']Y7!XX`0AP![P"8:? M#S`Y^-O___=_.>S/3_]S>.C<(.A[Y\X5<0^'>$;^ZMR!)3QWOD`,*0@)_:OS M"_`C_@GY]\7DEOTW>=RY\^'],7`.#Q68_0*Q1^C7R?"%V2(,5^='1X^/C^\Q M68-'0G\/WKM$C=T]B:@+7WC=(!J$SI@B0E'X_.WD^)]G[Y]F3/`K$+*O3X]/ M/O[OZ=4Q_^?T>'KRP_GQA_/3CXJ/"D$8!2^/.G[Z\?CX])C]3$SH_8F0G1__^^?;>7<`E.$28H^+"@Y2*GAV?#V:.S1(`_J3`) MGU?,90*T7/G,/$=M9+X`/C?R_0+",%`6LI*J+ZG&@#)[+&"(7.`W$[&218?R M(1B:*F;4T[>AYRCV>4"X#D,AO@^).[O"^)[+(!>?X]8^RLX M0RX*]<77X=J35B!8W/CDL8'M*X@[E'%$YP"C/V)DF6LWZ"2U'+JT*)ICQ.`" M<1RZ9%]RQQFX+HE83,+S,?$9EC!@7XXI<-FW4,/B+9AWJ.,7PIYU25B,H.K1 MN8JH0YDF$/C7`>^1RA*523J4YXZ$,)A`%Z(U>/#5A1+0=2S9&#QK2U6@Z30* MM8^CNXN9$^BS+N.Q@3%\GE*``^YH.N&HCD&'LL;^AL,DW`WQ%TCF%*P6R!U0 M"-0E5F/398^('@+X/6+/O%[SP5V](P@(#4?X]+->(WWQ(89UGO)HT:_&^4<8 MUO<*A@#Y_2I<>$8OX^?F&7>`'QR2:M]"?V MT;=$A@F<(_YH'/)47H4*K&EURZ*@V1XSH*Y#*.N(#,R4)Z!NKI^4,V&;%D>K M.#URZ"Z0_]+%9I0L&]MT8S]2HU'6S$R6G6-Q&4\'_2%SK:=_P&<9&*6FBFB< M6`R'0'T3>*1Z3!G;:ACR+12M?VJE]:N4-6GT,60!F6G@766R"-76+S15A.', M:A@JU3>!QX!)XW&);GPPK\:AT$31_A^LM'^ENB;L?AE1KNL-"MC2Y5<(J-05 MQ*T5T?AH)1IU1C`W2O\+^OX_,'G$]Q`$!$-O&`01I++16DBB"-$/5D*D9`YS M./U"?+;F!_3Y!OEL123#I]14$9>_6(R+0'V#L]O$HR=P12A/Q22'!J237`&% M(CH_6HR.W!CF0(H[RR6+LW-"I0N00D-%2#Y9#$FEZ@;=A2R7)-FWOE\P$P2C M*(Q/*+'>(G4:*9WR,M%BH%0L8W+]DLQ9DFG\#?M,$.,DS551LG,U7VL'\^#P M":4R-)G&JL#8O=`7V*`"EI^.*I/!_6:*JT]SY5+#I\ZA\W)2AOV^(7$V-+VF M@G/BJ>9^!42MN_\,!`]Q5XJ"PSD`J\0'H!\&Z2=%9]A\_&T0!'+Y-PV+[>Q( M-$I!2+N\0(/N@U!;%#:S054P2LV-I1_E%JZ"0:"J'6CP$W=BXR??&LLQ*IF1 M5$ALDX7+>Y1\UY4?,'$I6L4G=LKGM,I0:+(QEI=L@%DC"[4%5WGP&U.R@C1\ M'D?478``7K$%;(!JAS\AF;$W` M(J>+XM!N,`/9>$BOL#H3>@;9E]YMHJY0M%BND(3`CUL:Q>O%P?WD$!D/PBN^ MSF`]JWZ&ID9M+(.I@ZZ.(>QPM5N`/28H_S%92J>V[1-=VUA^9/R4C,X9S+H3=8W.S M,=ED3K>KP?BUS+P20]1-D=41Z_F[Y4)D.V+KFL6-4STBMG(^6T:@"UUMN1QL&(8I6)ZW9+(%&+'Z4Q)5.KT0D MJJCUEOI1,'MIEB37WPZ8=/!I`TQO&:'.W>D5CH9W!+L-8F<5F2K>O>6(NL-; M;!4[7#/.(!=NX@ORY"^M5.'I+4.D9M^*5'EER0'3$%1JH^D[&OO@^^0SKS!, M*@&K#F=ON9ONX'PM(#99ZW6PNCOM+?G2$N)]6=R-T\X6"QS7Z9/ERRH:JR+5 MV\$7;6PD.ML!2N8@$%^"%0JW MQ?DJUM`B`E5D>LM[:"-3H[L=`$UX$0L,O6M`<;Q-EMTN_[[/".L,TWP=01[WGVWY=YO][@=W\58WJ MJK:Y>QMGTGL;SKLR5MNA'TI1:[-2TW/'-:0/ M)(#FXW!^Q<.L,Z*QMWGQA'L,:7Q?4G7A)Z8W=@>HFZ5@G6'LF"[E94YNN@ZB M<,$"VQ_;*%T'8IG.]&6AEN")#&$O:'%!#$W`4AK3MXTZ`2MO`'N!DM^PERC8 MY(J]/8D915/8@5LFBZ0_OBD1F[[[TB:QMA\C6ZF`@\JP)B4R?5NF#69V#V@E M0>M&,R&!Z3LO[3&R<1S3+!,C4JW)"-;;T8;V2*D-7T92)C4OU\FE2SX4TB5; M6H?,G"VU\^XK!I&'6-CO.6E2+?W+TU4S)\ILC&XXK"&.9(<5MBVL2(UH8E/: M3N;^!LI&J MW-)TEJ+>Q*7[;Y6ZVH'$:#9#+INMLHDHUR;W4HL*[ZEL;;H4BBXB,IWM0"5Y M.Z_/K\EZ2X3C=SWP]Y]L%)2,6G6$IG-$NE@I6L(.V$K*:8Q#YE-!VFXDTO;5 M3"N&F"U^X:VTL$-E8SOJ/'"Z&G6-.+:5A\C5K1LI1K, MJPB,UTUIA;78!!;Y:%;(VBFIF,)X_9+.D!+/1O?4'866:3"FFBQ[TA+H6C/L M^U1W.YK<,)M=$OZJV8@INYUK7,`9H9M1AXTX,+A^8A9CB"$,Z/.0S4[B&Y^, MDNGEQW8*(<-7,OOJ]:&65%UI-W';`2QV#"2&!N:(MG>,N M-(<=F-W!4&5A7&AFKCQ+EPNJ*M7W?0Q(;V&E1Z[JE\]B"G.U7CI$NA[)Q3+:'Q`BZU`,CQ$EC"#MC^!=%\P?O@FG7+.;R+E@^0 MCF:ETS_U7JC/R5SIEPZ]LZD![8<_([RR,S?E9[S@3&,8U7M#O3T[OCAE]EC> M:':Y`'@.@R$NGT,LWJO.G=;[*#JMQP_K;9@Z"#M9MO_G)(R==QO6?S9PED]% M9>V3?7I,C5Z3W$@\K7OG3+Y=G>^7?&,78T$3*$L7)?-Z9K/Z-L#$W!W&*W,% MJ#)M#<,E,*X<@8SXV9'$!A22'L7W5`CFS8-S6>Q=U2CJW]WJH6P^ZI,'0&IOG[/],(IN2$1 M9LK<$)H]D)VTJ5VT:W`R??2Y'N'&JG43/SO%;[!D']2-9 M,O[Q^)*(?151-DJ/D^B048=K(7WAM`X/\[?K=0*OEF&L!C0NL]$.SRH6YJ_@ MMX-3;):=A=?T/@5?REP\CYD!D0?K8ZF0S/CI9\W(6:._'5[5[RF8_K,@=>Y1 M=]1EKU9HWTY-'@QLLTCCDG9C9,W M/GD4E(/Y0;K!S&B=F-C,#G(J>O-:,'(F9@Z^_,->!E5W49%:S+HV!#`]HQ5/8[2^GMND9SJ^_-)&;@_18%87P* M;DHFT"7813[,"3PEG3EO/T^SK"Q.`__N$P4[^EGV_>OB_I%O93H7WBLJ1**X M3<"E1YFAIU:;1=3>=+V<'8(I-YD=L#*M*60B7L'D9T;/S:9U?337X6&Z.,\. MX=O.K`39UX(J-M/_OPU"?`7>Q8#._M[;#**%OVGV_ MX"?0>(C7,.@H"R#E95DUI.[2``H6M&.$&8/GC6\-W.\1HC!^GS;S,XC6\KL# M]92F-_Q:8$,T56T:#KJK[J&R:I8$)+9I*4N!!Z<5VB,:`A MAC18H!4O44310R1/42H1&S^GT0*B4N5O55O9!RX_?L+?5\KZ^/82E!JT`E+C M1S=Z`59J)SM@5=>[BW!MLM13UT#K6V[?A_A8W?B043'A*NX;,AK;"D(U&++K M3?(:0)?#:[(H5*=`=G0"SY)+;_7`Z9R9W%79IX;0O;*CL-%JY M$;I,<*E_X;TJ`W.EGCJ#7]-8=DR[THJK_!J#;/LVVTH5J_[N!VA:NKA)6U;9 M%C!>*N76X5%HJ`I)?Y>[6T)2J;@M+Q4=T3G`Z(]$$^S5O5?T+\ZA`=C+O%NTWQ/D\>;0E&R6`L#?%C54/3ZNPL%DI?^,92^9.8F/O!2F M<:8;C&85&FPQFK)><>%+H&>+&^+S]^C.48SY`(<,HTN MV9?L=W_@NOPR-+^(R11V^>*E:RQ5^_$'Y*CV`74ESMAY^*?AB3."G-FVNU M<:U;]#U"'J^"J3.HRJGVVXU4+&*+\U2<&'.<=I764M-K M>4X-V7Z[CI)-;/$=T0&\G`.=%!THIG(R9&]>U&KX(0`'B8P4>)`OTOGKS[;V MU5OL-62WWU[7RH8V>>,8/(L]\;3*$YV4Y,T+VUWC?`BU_$Q(L-^>5&,'6WQ% M[P4,)V>E/(;T30MOOM1Q%1HNL)9W:;#8;W_3MI4M'CB!/C]@S<_=/;-!%P<\ MSR?:5SCY4%Z%Q>1.3._D&+PY7[M%634NFDLT#2;[[8`-[&6+"\;I/QPFVW%# M_`62.06K!7('_/14M2-^+#IBC@E_"=&6C9/P>?/'=B]UR-AW@H+?M1Q1C7J_ M/5#'0K:XWGWT$,#O$>-YO>8J5CO;#Z5IYPN9LZ%[G42O-M:N==^GG?%1);6$&Y@&(GS^B]&+-/DMC/NOH< MQL]_ECERL9:QG-P*I^X2;%%)9Q4KVG%6\(:Y*O"3(__B0)UO9:QD8N\X5JIK M$UQ?`SB:70C$C,)QT'#U6E)+J@WVZ?**YMO9?.]J$U>FX"F9 M3/"I1GKO+"Z>$"B!G./:D*FQT11X*%DAU.SOW3[+'-5#7?;C_I`R(Y1 M)GW']!C2N"Z\\AA32VBNPN&NAAA%V^TPH;`I&#"!*T)?E%,/#@H,S!4FW'6& M0-&6=KAQ<=LP$5;9F17);:DLV)]+:]G1#NCOX&-&=4HP^]6%RP:]0)^3N2J$ MN^H03:V[S]OTT_BN1?4F?8=WR9UWR8,LW*)/!.MS@[[X!)-CA[N`7N3#T2R3 M)DNJ>:.-H"I#B!:7O=W/K^X9Q5&D@44[SD#N3;"Y@B%`OB#:E&[,MXDVFR=9 M&&XVDO49;TJ/,'JS9',8;BI_JT:Q75W0*#F29;%#`'/I+DE>ZVP.Q0;0;HMO M=)8`EVEK&#R!<>4(9,3/EO^S8]_O93P9/"$)%F**/4)$K$3FQ)AEL%P1GB?4 M`R:EL0.:NLZF`%*JT'8^9Q"EBXAIRV+SSW#Y`*D8F6([TR]ZKN]=!22J%;4C M77'+9F5U`&3;&#M_V-3X907M,'SZ@J:QG\Q9^%&7%0^\7P,XB_Q;-).]RTB% MV-2B3C)L5R*D80E;TCB9@C3))/(.4'Y0?%U=9.)45B_I927DO##I>4TDEEYU MR:/"X76^/KS?%(@Z,GIO!+?Y$%6J(,#R_= MM+V;(L_M5+7=(Q2JQ+2BQ,IW7J.EGE[$S#.':D'0I#Y1=* M`MD+]"I;[TMB0::KE6C<0=F[9RO:FO:9IE!D%+5IZ;*I^JFV;)$6#C6S9!'( MK[-BV]GIX?K97L3:O16N&ICK$M[&#I& MLV/RD9H$9$9^N6O?X-;)? M)>\/RY04BSF,_0;<%?)CJYX:&V@]K)9*3T]/AUR,Z).07]6A(_*9:XM`.I#: MNF52:=*43$BF)U\JY7\='XY[&/@UU3A]5*Z<_.WHNFQ^')4[E=-J^7WUZ"2G M*TUUH%)7Y?&'Z:M!W_WQ' M&^[DWU<3@*]C=5<9]SH^;4[J7NFQ/1G5'MH5UC[ZW%)7D.2 MF>Y2!:EEG&46><:5IMR9DW=UJC`K?%**)N=$V5+1TTB4):(NY),+5+%/Z3"5 M[5'5#67C"=2I'!?+E>)Q)5'A@O/`7YZAJV5)3X900J$B2H%D3J)W6V^U.\U6 MO=&J=SZGZN%J318K+GG?>#PI'QM_X($/7-\*Z5]#CP8>PO0MH![K,7`+1%/9 M!VU6EAI2!_*83-8HY5S@4L;G-AXQ8\,AP[6*`W\Z-Z16I?"@@\D0\P&?5HL# M(U'"U1Z8>"^Y>\,U3IFE+_W038$P]Z)@E3".,8S0M0L]QED87SGZ4R%%DJC/ M?J3<)9$M,F/LO)0U,V,\4.`V^,_AYZ$$A69"I7LQ*NJ&>>KO8`0*L(]?DA.\Q8R,(B!S'.L2Z)E-]@#6%H4HG)#4`S M#'D)QO/S=L"/K8"3@SE;/^PO`2E&JM%K#,U9!%W&"WS%G!WX]QG@IT:(Z)&I M&7+PD=/`91K<-_BY;O1J`\K[H.J\K87S=2`\%T^`-]\"E,==BCE,9UC)I6(G MZV0568:KV#IAG,S:_SN)/)"#V,D*:F]A?\-NMS M/#@[-#Q^UG#2[*B7CB,"/#[R?E-X6"1`X6134@=G(7DLMM&T4_8A2]F,CY"Q MQ`N9NB&)GU`@];2_C-X)1*4F\+0DX_O%W(B=@;,L`Z$NB97W%]064.]&F2H> M03KSW0IHI9P%U&B22'5_X7P4&E0+'&`CVO5B3+.#=F`K66!#=3+5WV]TFW0R MCVPR8$?U:!FJ)-;=7T37GNFW.K]7CA?V.^M!?7_Q;P$&!B[>^O6D(RE79I=/ M3X@K9^WHOU\LS:$=$AHBLY;V%_EPY^`TF!Y''-YHW MHND:-&7>,WA.#-B)7KAM/X?HV.4>,SV]E,=8/%)ICA&CA4O[PKR5IR/;)3X% MGJ36]IB"S!U^.0_KA.QDK+WXOS&RXF7`:C96"=B9L+XL>&,AUPN$Y9SD%[1:%G:!S&-!:31J$O MF./AV/<26>/#TM,5,I^%)8X@,4&ELV!EH><,C8@A2(V[?BG)(C&@F3;JS1DW MQ/C!PTOI17/W:'?3W%$%O%=,^M[8?YUL<6%NFFUF+;]2SK6IE]?)'!^O33.? M?R)?*?'KU,ELWG&77FG:IA=_S[;RG2,"0FK"%QH#;(O5"X82VMH@G1TMMGI4RJ_D8*9JE"E6MR*0&H`_@-\% M60BCORCD$V6>9TZO%P4M`U.!3-MV%2L3$VXGK*1N(./6W:BR1GW/55?XE/&Z M!M^((0!!5V'A"HSHG13!\*(0V6(HDC.URZ`?*-UYPOE)@T.>%#=1V9U4;0W0 MEVCS"N_O$MD`'DC=Z\5[:X,DF>^E@\5$LBB%*-J?L M[E,QX MP1OK*P]WY)G*MD9LVXN03FR\9%8U*N4$D0K_.W0+'#'"4U:7>7BL0*+J_I`R M&96O>\'['AMAU5(J_%^-4;[/,;!32,RT];%X92ZRNTYHIS+"H1UT?P='=\3-F/I8 MM(WMJ\D#_5U(%/XUD$RY+.K"7`',"]O<*;S2(TH+S(NXI&HO@I!'<*+PUF^# MO]\KAIP-.8NO&S96_!_R>5Z*_N$./_X74$L!`AX#%`````@`0(JT1KHN"80& M;```[>`"`!H`&````````0```*2!`````&9I&UL550%``,(^EQ5=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`0(JT M1NVX<>U2"@``,',``!X`&````````0```*2!6FP``&9I M`Q0````(`$"*M$9\DK/*P@@``$];```>`!@```````$```"D@01W``!F:7)S M='!R:6]R:71Y+3(P,34P,S,Q7V1E9BYX;6Q55`4``PCZ7%5U>`L``00E#@`` M!#D!``!02P$"'@,4````"`!`BK1&L"MR.L(?```3L0$`'@`8```````!```` MI($>@```9FER2TR,#$U,#,S,5]L86(N>&UL550%``,(^EQ5 M=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`0(JT1KG.9U4S%@``WE(!`!X` M&````````0```*2!.*```&9I`Q0````(`$"*M$8"[C/3 MR`@``"=+```:`!@```````$```"D@<.V``!F:7)S='!R:6]R:71Y+3(P,34P M,S,Q+GAS9%54!0`#"/I<575X"P`!!"4.```$.0$``%!+!08`````!@`&`%`" (``#?OP`````` ` end XML 17 R2.htm IDEA: XBRL DOCUMENT v2.4.1.9

Balance Sheets (USD $)

Mar. 31, 2015

Jun. 30, 2014

Current Assets

Cash $ 9,150us-gaap_Cash $ 78,474us-gaap_Cash

Stock subscription receivable 36,951

Property purchase deposit 5,000FIRSTPRIORITY_PropertyPurchaseDeposit

Notes receivable

Total current assets 10,011us-gaap_AssetsCurrent 120,425us-gaap_AssetsCurrent

Real Estate

Land 15,000us-gaap_LandAndLandImprovements

Building 60,000us-gaap_BuildingsAndImprovementsGross

Accumulated depreciation (1,500)

Real estate, net 73,500us-gaap_PropertyPlantAndEquipmentNet

Total Assets 83,511us-gaap_Assets 120,425us-gaap_Assets

Current Liabilities

Accrued expenses 3,832us-gaap_AccruedLiabilitiesCurrent 279us-gaap_AccruedLiabilitiesCurrent

Total current liabilities 3,832us-gaap_LiabilitiesCurrent 279us-gaap_LiabilitiesCurrent

Non-current Liabilities

Note payable 85,000us-gaap_NotesPayable 85,000us-gaap_NotesPayable

Total Noncurrent liabilities 85,000us-gaap_LiabilitiesNoncurrent 85,000us-gaap_LiabilitiesNoncurrent

Total liabilities 88,832us-gaap_Liabilities 85,279us-gaap_Liabilities

Stockholders' Equity (Deficit)

Preferred stock par value $0.000001: 8,000,000 shares authorized; none issued or outstanding

Common stock par value $0.000001: 92,000,000 shares authorized; 5,740,000 shares issued and outstanding 6us-gaap_CommonStockValue 6us-gaap_CommonStockValue

Additional paid-in capital 53,349us-gaap_AdditionalPaidInCapital 50,949us-gaap_AdditionalPaidInCapital

Accumulated deficit (58,676) (15,809)

Total Stockholders' Equity (Deficit) (5,321)us-gaap_StockholdersEquity 35,146us-gaap_StockholdersEquity

Total Liabilities and Stockholders' Equity (Deficit) $ 83,511 $ 120,425

Balance Sheets (USD $)	Mar. 31, 2015	Jun. 30, 2014
Current Assets
Cash	$ 9,150us-gaap_Cash	$ 78,474us-gaap_Cash
Stock subscription receivable		36,951
Property purchase deposit		5,000FIRSTPRIORITY_PropertyPurchaseDeposit
Notes receivable
Total current assets	10,011us-gaap_AssetsCurrent	120,425us-gaap_AssetsCurrent
Real Estate
Land	15,000us-gaap_LandAndLandImprovements
Building	60,000us-gaap_BuildingsAndImprovementsGross
Accumulated depreciation	(1,500)
Real estate, net	73,500us-gaap_PropertyPlantAndEquipmentNet
Total Assets	83,511us-gaap_Assets	120,425us-gaap_Assets
Current Liabilities
Accrued expenses	3,832us-gaap_AccruedLiabilitiesCurrent	279us-gaap_AccruedLiabilitiesCurrent
Total current liabilities	3,832us-gaap_LiabilitiesCurrent	279us-gaap_LiabilitiesCurrent
Non-current Liabilities
Note payable	85,000us-gaap_NotesPayable	85,000us-gaap_NotesPayable
Total Noncurrent liabilities	85,000us-gaap_LiabilitiesNoncurrent	85,000us-gaap_LiabilitiesNoncurrent
Total liabilities	88,832us-gaap_Liabilities	85,279us-gaap_Liabilities
Stockholders' Equity (Deficit)
Preferred stock par value $0.000001: 8,000,000 shares authorized; none issued or outstanding
Common stock par value $0.000001: 92,000,000 shares authorized; 5,740,000 shares issued and outstanding	6us-gaap_CommonStockValue	6us-gaap_CommonStockValue
Additional paid-in capital	53,349us-gaap_AdditionalPaidInCapital	50,949us-gaap_AdditionalPaidInCapital
Accumulated deficit	(58,676)	(15,809)
Total Stockholders' Equity (Deficit)	(5,321)us-gaap_StockholdersEquity	35,146us-gaap_StockholdersEquity
Total Liabilities and Stockholders' Equity (Deficit)	$ 83,511	$ 120,425

Statement of Cash Flows (Unaudited) (USD $)	0 Months Ended	9 Months Ended
Statement of Cash Flows (Unaudited) (USD $)	Mar. 31, 2014	Mar. 31, 2015
Cash Flows from Operating Activities
Net loss	$ (4)us-gaap_NetIncomeLoss	$ (42,867)us-gaap_NetIncomeLoss
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		1,500us-gaap_Depreciation
Stock compensation	4us-gaap_ShareBasedCompensation
Changes in operating assets and liabilities:
Accrued expenses		3,553
Net Cash Used in Operating Activities	0	(37,814)
Cash Flows from Investing Activitites
Notes receivable		(861)
Property purchase deposit		5,000
Purchase of real estate		(75,000)us-gaap_PaymentsToAcquireRealEstate
Net cash used in investing activities	0	(70,861)
Cash Flows from Financing Activities
Contribution to capital		2,400
Proceeds from sales of stock for cash		36,951
Net Cash Provided by Financing Activities	0	39,351
Net Change in Cash		(69,324)us-gaap_CashPeriodIncreaseDecrease
Cash - beginning of reporting period		78,474us-gaap_Cash
Cash - end of reporting period		9,150us-gaap_Cash
Supplemental disclosure of cash flow information:
Interest paid
Income tax paid

Note Payable (Details Narrative) (USD $)	Mar. 31, 2015
Note Payable Details Narrative
Accrued interest	$ 2,832FIRSTPRIORITY_AccruedInterest

Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Jun. 30, 2014
Stockholders' Equity
Preferred stock, par value	$ 0.000001	$ 0.000001
Preferred stock, shares authorized	8,000,000us-gaap_PreferredStockSharesAuthorized	8,000,000us-gaap_PreferredStockSharesAuthorized
Preferred stock, shares issued	0us-gaap_PreferredStockSharesIssued	0us-gaap_PreferredStockSharesIssued
Preferred stock, shares outstanding	0us-gaap_PreferredStockSharesOutstanding	0us-gaap_PreferredStockSharesOutstanding
Common stock, par value	$ 0.000001	$ 0.000001
Common stock, shares authorized	92,000,000us-gaap_CommonStockSharesAuthorized	92,000,000us-gaap_CommonStockSharesAuthorized
Common stock, shares issued	5,740,000us-gaap_CommonStockSharesIssued	5,740,000us-gaap_CommonStockSharesIssued
Common stock, shares outstanding	5,740,000us-gaap_CommonStockSharesOutstanding	5,740,000us-gaap_CommonStockSharesOutstanding

Document and Entity Information	9 Months Ended
Document and Entity Information	Mar. 31, 2015	May 15, 2015
Document And Entity Information
Entity Registrant Name	First Priority Tax Solutions Inc.
Entity Central Index Key	0001622408
Document Type	10-Q
Document Period End Date	Mar. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		5,740,000dei_EntityCommonStockSharesOutstanding
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2015

Statements of Operations (Unaudited) (USD $)	0 Months Ended	3 Months Ended	9 Months Ended
Statements of Operations (Unaudited) (USD $)	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2015
Statements Of Operations
Revenue			$ 8,900us-gaap_Revenues
Cost of revenue			2,400us-gaap_CostOfGoodsSold
Gross margin			6,500us-gaap_GrossProfit
Operating Expenses
Professional fees		25,273us-gaap_ProfessionalFees	40,815us-gaap_ProfessionalFees
Officer's compensation	4us-gaap_OfficersCompensation
General and administrative		4,242us-gaap_GeneralAndAdministrativeExpense	6,570us-gaap_GeneralAndAdministrativeExpense
Total operating expenses	4us-gaap_OperatingExpenses	29,515us-gaap_OperatingExpenses	47,385us-gaap_OperatingExpenses
Loss from Operations	(4)us-gaap_OperatingIncomeLoss	(29,515)us-gaap_OperatingIncomeLoss	(40,885)us-gaap_OperatingIncomeLoss
Other (Income) Expense
Other income		(440)us-gaap_OtherComprehensiveIncomeLossTax	(440)us-gaap_OtherComprehensiveIncomeLossTax
Interest Income		(34)us-gaap_OtherNonoperatingIncome	(130)us-gaap_OtherNonoperatingIncome
Interest expense		838us-gaap_OtherNonoperatingExpense	2,552us-gaap_OtherNonoperatingExpense
Other (income) expense, net		364us-gaap_NonoperatingIncomeExpense	1,982us-gaap_NonoperatingIncomeExpense
Loss before Income Tax Provision	(4)	(29,879)	(42,867)
Income Tax Provision
Net Loss	$ (4)us-gaap_NetIncomeLoss	$ (29,879)us-gaap_NetIncomeLoss	$ (42,867)us-gaap_NetIncomeLoss
Earnings per share
Basic and Diluted	$ 0.00us-gaap_EarningsPerShareBasicAndDiluted	$ (0.01)us-gaap_EarningsPerShareBasicAndDiluted	$ (0.01)us-gaap_EarningsPerShareBasicAndDiluted
Weighted average common shares outstanding
Basic and Diluted	4,000,000	5,740,000	5,740,000

Stockholders' Equity (Deficit) (Details Narrative) (USD $)	Mar. 31, 2015	Jun. 30, 2014
Stockholders Equity Deficit Details Narrative
Preferred stock, par value	$ 0.000001	$ 0.000001
Preferred stock, shares authorized	8,000,000us-gaap_PreferredStockSharesAuthorized	8,000,000us-gaap_PreferredStockSharesAuthorized
Common stock, par value	$ 0.000001	$ 0.000001
Common stock, shares authorized	92,000,000us-gaap_CommonStockSharesAuthorized	92,000,000us-gaap_CommonStockSharesAuthorized

Significant and Critical Accounting Policies and Practices (Details) (Building [Member])	9 Months Ended
	Mar. 31, 2015
Building [Member]
Estimated Useful Life (Years)	30 years

Subsequent Events	9 Months Ended
Subsequent Events	Mar. 31, 2015
Notes to Financial Statements
Note 10 - Subsequent Events	The Company has evaluated all events that occurred after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. The Management of the Company determined that there were no reportable subsequent events to be disclosed.

Notes Receivable (Details Narrative) (USD $)	Jun. 30, 2014	Mar. 31, 2015
Notes receivable
On July 10, 2014
Promissory note, Amount		4,400
Notes receivable		$ 861

Statement of Changes in Stockholders' Equity (Deficit) (Unaudited) (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Amount at Mar. 31, 2014
Beginning Balance, Shares at Mar. 31, 2014
Shares issued to founder for compensation, Shares	4,000,000
Shares issued to founder for compensation, Amount	4			4
Shares issued for cash at $0.02 per share, Shares	1,740,000
Shares issued for cash at $0.02 per share, Amount	2	36,949		36,951
Expenses paid by president		14,000		14,000FIRSTPRIORITY_ExpensesPaidByPresident
Net loss			(15,809)	(15,809)us-gaap_NetIncomeLoss
Ending Balance, Amount at Jun. 30, 2014	6	50,949	(15,809)	35,146us-gaap_StockholdersEquity
Ending Balance, Shares at Jun. 30, 2014	5,740,000
Expenses paid by president		2,400		2,400FIRSTPRIORITY_ExpensesPaidByPresident
Net loss			(42,867)	(42,867)us-gaap_NetIncomeLoss
Ending Balance, Amount at Mar. 31, 2015	$ 6	$ 53,349	$ (58,676)	$ (5,321)us-gaap_StockholdersEquity
Ending Balance, Shares at Mar. 31, 2015	5,740,000

Real Estate (Details Narrative) (USD $)	0 Months Ended	9 Months Ended
Real Estate (Details Narrative) (USD $)	Mar. 31, 2014	Mar. 31, 2015
Real Estate Details Narrative
Depreciation expense		$ 1,500us-gaap_Depreciation
Real estate investments		One commercial property located at 1784 Stanley Avenue, Dayton, Ohio,