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Envelope-to: brodriguez@ifprc.com.pe
Delivery-date: Sun, 07 Jul 2024 17:55:32 -0400
Date: Sun, 7 Jul 2024 14:54:42 -0700 (PDT)
From: "=?UTF-8?Q?Obt=C3=A9n_devoluciones-bonificaciones?=" <talento@personal-potencial.com>
To: brodriguez@ifprc.com.pe
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Tratamiento Fiscal y de Seguridad Social de los Gastos de Viaje y Vi=C3=A1t=
icos
17 de julio, 2024 / en Linea

Hola, mira esta informaci=C3=B3n de mucho valor

Elabore correctamente el timbrado y amarre de CFDI de n=C3=B3mina y vi=C3=
=A1ticos

Identifique de forma pr=C3=A1ctica los requisitos fiscales que debe cumplir=
 para que los vi=C3=A1ticos y gastos de viaje en su organizaci=C3=B3n sean =
deducibles, acreditables
y no integrantes de contribuciones fiscales

Reciba folleto respondiendo
"VER-FOLLETO-GASTOS-VIATICOS"=20

mailto:talento@personal-potencial.com?subject=3DFOLLETO-MAS-DETALLES-GASTOS=
-VIATICOS Deseo Ver Folleto

=20

Adquiera enormes beneficios:

1.- Disminuya errores operativos con la correcta aplicaci=C3=B3n de las ded=
ucciones y gastos de viaje de su personal.
2.- Disminuya la carga fiscal de la empresa o patr=C3=B3n con la aplicaci=
=C3=B3n correcta de ley de Impuesto Sobre la Renta y del Seguro Social en e=
l manejo de vi=C3=A1ticos
3.- Desarrolle estrategias a trav=C3=A9s del an=C3=A1lisis de casos pr=C3=
=A1cticos que pudieran
presentarse en su d=C3=ADa a d=C3=ADa
4.- Comparta con socios y accionistas los par=C3=A1metros para que sus gast=
os puedan ser deducibles como vi=C3=A1ticos de la empresa

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15px;font-size:12pt;font-family:Arial,Helvetica;line-height:29pt;border-top=
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rgin: 0;text-align: left; line-height: 29pt;"><font color=3D"#00032b" face=
=3D"Arial, Helvetica" style=3D"line-height: 29pt;"><b style><font style=3D"=
font-size: 18pt;">Tratamiento Fiscal y de Seguridad Social de los Gastos de=
 Viaje y Vi&aacute;ticos</font></b></font></p><p align=3D"left" style=3D"li=
ne-height:1.7;font-family:Arial,verdana;font-size:12px; color:#000000;paddi=
ng:0px;margin: 0;text-align: left; line-height: 29pt;"><font face=3D"Arial,=
 Helvetica" style=3D"line-height: 29pt;"><b style><font color=3D"#2d7ef5" s=
tyle=3D"font-size: 18pt;">17 de julio, 2024 / en Linea</font></b></font></p=
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=09                        &nbsp;&nbsp;&nbsp;

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=3D";word-wrap:break-word;overflow:hidden;padding-right:0px;background-colo=
r:;">
=09    =09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"=
zpAlignPos" style=3D" mso-table-lspace:0pt; mso-table-rspace:0pt;font-size:=
12px;padding:0px;border:0px;border-collapse:collapse; mso-table-lspace:0pt;=
 mso-table-rspace:0pt;word-break:break-word;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;" width=3D"100%">
=09  =09
            <tbody><tr><td class=3D"paddingcomp" style=3D"border-collapse:c=
ollapse; mso-table-lspace:0pt; mso-table-rspace:0pt;border:0px;padding:7px =
15px;font-size:12pt;font-family:Arial,Helvetica;line-height:21pt;border-top=
:0px none ;   border-bottom:0px none ;padding-top:7px;padding-bottom:7px;pa=
dding-right:90px;padding-left:25px;">
             =09    =09=09<div componentlineheight=3D"21pt" componentpaddin=
gbottom=3D"7px" componentpaddingleft=3D"25px" componentpaddingright=3D"90px=
" componentpaddingtop=3D"7px" style><p align=3D"left" style=3D"line-height:=
1.7;font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;mar=
gin: 0;text-align: left; line-height: 21pt;"><font color=3D"#252525" face=
=3D"Arial, Helvetica" style=3D"font-size: 12pt; line-height: 21pt;"><b>Hola=
, mira esta informaci&oacute;n de mucho valor&nbsp;</b></font></p></div>
=09=09=09</td></tr>
=09=09</tbody></table>
       =09  </div>
</td></tr>
<tr><td class=3D"txtsize" id=3D"elm_1604484450624" style=3D" mso-table-lspa=
ce:0pt; font-size:12px;font-family:Arial, Helvetica, sans-serif; mso-table-=
rspace:0pt;font-size:12px;border:0px;padding:0px 0px;border-collapse:collap=
se;" valign=3D"top">

<div class=3D"zpelement-wrapper" id=3D"elm_1604484450624" style=
=3D";word-wrap:break-word;overflow:hidden;padding-right:0px;background-colo=
r:;">
=09    =09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"=
zpAlignPos" style=3D" mso-table-lspace:0pt; mso-table-rspace:0pt;font-size:=
12px;padding:0px;border:0px;border-collapse:collapse; mso-table-lspace:0pt;=
 mso-table-rspace:0pt;word-break:break-word;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;" width=3D"100%">
=09  =09
            <tbody><tr><td class=3D"paddingcomp" style=3D"border-collapse:c=
ollapse; mso-table-lspace:0pt; mso-table-rspace:0pt;border:0px;padding:7px =
15px;font-size:12pt;font-family:Arial,Helvetica;line-height:21pt;border-top=
:0px none ;   border-bottom:0px none ;padding-top:9px;padding-bottom:9px;pa=
dding-right:90px;padding-left:25px;">
             =09    =09=09<div componentlineheight=3D"21pt" componentpaddin=
gbottom=3D"9px" componentpaddingleft=3D"25px" componentpaddingright=3D"90px=
" componentpaddingtop=3D"9px" style><p align=3D"left" style=3D"line-height:=
1.7;font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;mar=
gin: 0;text-align: left; line-height: 21pt;"><font color=3D"#5f5f5f" face=
=3D"Arial, Helvetica" style=3D"font-size: 12pt; line-height: 21pt;">Elabore=
 correctamente el timbrado y amarre de <b>CFDI de n&oacute;mina y vi&aacute=
;ticos</b></font></p></div>
=09=09=09</td></tr>
=09=09</tbody></table>
       =09  </div>
</td></tr>
<tr><td class=3D"txtsize" id=3D"elm_1604484330291" style=3D" mso-table-lspa=
ce:0pt; font-size:12px;font-family:Arial, Helvetica, sans-serif; mso-table-=
rspace:0pt;font-size:12px;border:0px;padding:0px 0px;border-collapse:collap=
se;" valign=3D"top">

<div class=3D"zpelement-wrapper" id=3D"elm_1604484330291" style=
=3D";word-wrap:break-word;overflow:hidden;padding-right:0px;background-colo=
r:;">
=09    =09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"=
zpAlignPos" style=3D" mso-table-lspace:0pt; mso-table-rspace:0pt;font-size:=
12px;padding:0px;border:0px;border-collapse:collapse; mso-table-lspace:0pt;=
 mso-table-rspace:0pt;word-break:break-word;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;" width=3D"100%">
=09  =09
            <tbody><tr><td class=3D"paddingcomp" style=3D"border-collapse:c=
ollapse; mso-table-lspace:0pt; mso-table-rspace:0pt;border:0px;padding:7px =
15px;font-size:12pt;font-family:Arial,Helvetica;line-height:21pt;border-top=
:0px none ;   border-bottom:0px none ;padding-top:9px;padding-bottom:9px;pa=
dding-right:50px;padding-left:25px;">
             =09    =09=09<div componentlineheight=3D"21pt" componentpaddin=
gbottom=3D"9px" componentpaddingleft=3D"25px" componentpaddingright=3D"50px=
" componentpaddingtop=3D"9px" style><p align=3D"left" style=3D"line-height:=
1.7;font-family:Arial,verdana;font-size:12px; color:#000000;padding:0px;mar=
gin: 0;text-align: left; line-height: 21pt;"><font color=3D"#5f5f5f" face=
=3D"Arial, Helvetica" style=3D"font-size: 12pt; line-height: 21pt;"><b>Iden=
tifique de forma pr&aacute;ctica los requisitos fiscales</b>  que debe cump=
lir para que los vi&aacute;ticos y gastos de viaje  en su organizaci&oacute=
;n sean deducibles, acreditables=20
y no integrantes de contribuciones fiscales

</font></p></div>
=09=09=09</td></tr>
=09=09</tbody></table>
       =09  </div>
</td></tr>
<tr><td class=3D"txtsize" id=3D"elm_1720383664697" style=3D" mso-table-lspa=
ce:0pt; font-size:12px;font-family:Arial, Helvetica, sans-serif; mso-table-=
rspace:0pt;font-size:12px;border:0px;padding:0px 0px;border-collapse:collap=
se;" valign=3D"top">

=09=20

=09          <div class=3D"zpelement-wrapper spacebar" id=3D"elm_1720383664=
697" style=3D";word-wrap:break-word;overflow:hidden;background-color:transp=
arent;">
=09=09=09=09=09
=09=09=09=09=09 <table bgcolor=3D"transparent" border=3D"0" cellpadding=3D"=
0" cellspacing=3D"0" class=3D"zpAlignPos" style=3D" mso-table-lspace:0pt; m=
so-table-rspace:0pt;padding:0px;border:0px;border-collapse:collapse; mso-ta=
ble-lspace:0pt;font-size:5px; mso-table-rspace:0pt;word-break:break-word;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;height:18px;" width=
=3D"100%">

=09                        <tbody><tr><td style=3D"border-collapse:collapse=
; mso-table-lspace:0pt;font-family:Arial, Helvetica, sans-serif; mso-table-=
rspace:0pt;padding:0px;border:0px;font-size:5px;height:18px;border-top:none=
 none none;border-bottom:none none none;">

=09                        &nbsp;&nbsp;&nbsp;

=09                        </td></tr>

=09                </tbody></table>

=09          </div>

</td></tr>
<tr><td class=3D"txtsize" id=3D"elm_1604562712323" style=3D" mso-table-lspa=
ce:0pt; font-size:12px;font-family:Arial, Helvetica, sans-serif; mso-table-=
rspace:0pt;font-size:12px;border:0px;padding:0px 0px;border-collapse:collap=
se;" valign=3D"top">

</span></font></p><p style=3D"font-family:Arial,verdana;font-size:12px; col=
or:#000000;padding:0px;margin: 0;line-height: 19pt; text-align: left;"><fon=
t face=3D"Arial, Helvetica" style><font face=3D"Arial, Helvetica" style><fo=
nt color=3D"#ffffff" style=3D"font-size: 15pt;">Reciba folleto respondiendo=
&nbsp;</font></font></font></p><p style=3D"font-family:Arial,verdana;font-s=
ize:12px; color:#000000;padding:0px;margin: 0;line-height: 19pt; text-align=
: left;"><font face=3D"Arial, Helvetica" style=3D"font-size: 15pt;"><b styl=
e=3D"font-family: Arial, Helvetica; background-color: transparent;"><font c=
olor=3D"#b3f926">&quot;VER-FOLLETO-GASTOS-VIATICOS&quot;</font><font color=
=3D"#ffffff">&nbsp;</font></b></font></p><font color=3D"#5f5f5f" face=3D"Ar=
ial, Helvetica" style=3D"font-size: 12pt;">

</font><p style=3D"margin: 0;padding: 0px;font-family:Arial, Helvetica, san=
s-serif; color:#000000;line-height:1.7;font-family:Arial,verdana;font-size:=
12px;padding:0px;"></p></div>
=09=09=09</td></tr>
=09=09</tbody></table>
       =09  </div>
</td></tr>
<tr><td class=3D"txtsize" id=3D"elm_1604484471450" style=3D" mso-table-lspa=
ce:0pt; font-size:12px;font-family:Arial, Helvetica, sans-serif; mso-table-=
rspace:0pt;font-size:12px;border:0px;padding:0px 0px;border-collapse:collap=
se;" valign=3D"top">

=09=09=09
=09=09 =09       =20
=09=09           =20
=09=09 =20

=09<table bgcolor=3D"transparent" cellpadding=3D"0" cellspacing=3D"0" style=
=3D" mso-table-lspace:0pt; mso-table-rspace:0pt;font-size:12px;border:0px;b=
order-collapse:collapse; mso-table-lspace:0pt; mso-table-rspace:0pt;border:=
none;" width=3D"100%">
        <tbody><tr><td class=3D"paddingcomp" style=3D"border-collapse:colla=
pse; mso-table-lspace:0pt; font-size:12px;font-family:Arial, Helvetica, san=
s-serif; mso-table-rspace:0pt;font-size:12px;border:0px;padding:7px 15px;bo=
rder-top:none none none;border-bottom:none none none;padding-top:18px;paddi=
ng-bottom:13px;padding-right:90px;padding-left:25px;">
        <div class=3D"zpelement-wrapper buttonElem" id=3D"elm_1604484471450=
" style=3D"overflow:hidden;word-wrap:break-word;">
=09    <div class=3D"zpAlignPos" style=3D"text-align:left;">
                 <table align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D" mso-table-lspace:0pt; mso-table-rspace:0pt;font-size:12px;border:=
none;padding:0px;border:0px;margin:0px;border-collapse:separate; mso-table-=
lspace:0pt; mso-table-rspace:0pt;">
                <tbody><tr>
                   <td align=3D"left" class=3D"txtsize" style=3D"border-col=
lapse:collapse; mso-table-lspace:0pt; font-size:12px; mso-table-rspace:0pt;=
font-size:12px;border:0px;padding:0px;color:#ffffff;font-family:Arial;text-=
align:left;border-radius:4px;text-align:left;cursor:pointer;">
                         
                        <a align=3D"center" href=3D"mailto:talento@personal=
-potencial.com?subject=3DFOLLETO-MAS-DETALLES-GASTOS-VIATICOS" style=3D"pad=
ding:0px 0px;background-color:#6069f6;width:222px;height:56px;font-size:14p=
t;direction:ltr;font-family:Arial;color:#ffffff;cursor:pointer;text-decorat=
ion:none;border-radius:4px;border:0px solid #ffffff;border-collapse:separat=
e;display:table;mso-hide:all;text-align:center;">
=09=09=09=09=09=09=09<font style=3D"color:#ffffff;display:table-cell;vertic=
al-align:middle;">
                     =09=09   Deseo Ver Folleto
=09=09=09=09=09=09=09</font>
                        </a>
                    </td>
                </tr>
                </tbody></table>
            </div>
=09</div>
=09</td></tr></tbody></table>
</td></tr>
<tr><td class=3D"txtsize" id=3D"elm_1604484584978" style=3D" mso-table-lspa=
ce:0pt; font-size:12px;font-family:Arial, Helvetica, sans-serif; mso-table-=
rspace:0pt;font-size:12px;border:0px;padding:0px 0px;border-collapse:collap=
se;" valign=3D"top">

=09=20

=09          <div class=3D"zpelement-wrapper spacebar" id=3D"elm_1604484584=
978" style=3D";word-wrap:break-word;overflow:hidden;background-color:transp=
arent;">
=09=09=09=09=09
=09=09=09=09=09 <table bgcolor=3D"transparent" border=3D"0" cellpadding=3D"=
0" cellspacing=3D"0" class=3D"zpAlignPos" style=3D" mso-table-lspace:0pt; m=
so-table-rspace:0pt;padding:0px;border:0px;border-collapse:collapse; mso-ta=
ble-lspace:0pt;font-size:5px; mso-table-rspace:0pt;word-break:break-word;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;height:6px;" width=
=3D"100%">

=09                        <tbody><tr><td style=3D"border-collapse:collapse=
; mso-table-lspace:0pt;font-family:Arial, Helvetica, sans-serif; mso-table-=
rspace:0pt;padding:0px;border:0px;font-size:5px;height:6px;border-top:none =
none none;border-bottom:none none none;">

=09                        &nbsp;&nbsp;&nbsp;

=09                        </td></tr>

=09                </tbody></table>

=09          </div>

</td></tr>
<tr><td class=3D"txtsize" id=3D"elm_1614686669143" style=3D" mso-table-lspa=
ce:0pt; font-size:12px;font-family:Arial, Helvetica, sans-serif; mso-table-=
rspace:0pt;font-size:12px;border:0px;padding:0px 0px;border-collapse:collap=
se;" valign=3D"top">

=09=09
=09=09=09 <div class=3D"zpelement-wrapper divider" id=3D"elm_1614686669143"=
 style=3D";word-wrap:break-word;overflow:hidden;background-color:;">
=09=09=09 <table bgcolor border=3D"0" cellpadding=3D"0" cellspacing=3D"0" c=
lass=3D"zpAlignPos" style=3D" mso-table-lspace:0pt; mso-table-rspace:0pt;pa=
dding:0px;border:0px;border-collapse:collapse; mso-table-lspace:0pt;font-si=
ze:5px; mso-table-rspace:0pt;word-break:break-word;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;background-color:;" width=3D"100%">
=09=09=09 <tbody><tr><td class=3D"txtsize" style=3D" mso-table-lspace:0pt; =
font-size:12px;font-family:Arial, Helvetica, sans-serif; mso-table-rspace:0=
pt;font-size:12px;border:0px;padding:5px 7px 19px 7px;border-collapse:colla=
pse;">
=09=09=09=09=09<div class=3D"divider" componentborder=3D"#dcdcdc" style=3D"=
margin:0px;padding:0px;text-align:center;"><table align=3D"center" border=
=3D"0" border-color=3D"#dcdcdc" cellpadding=3D"0" cellspacing=3D"0" class=
=3D"dvdrtbl" style=3D"border-collapse:collapse;border-collapse:collapse; ms=
o-table-lspace:0pt; mso-table-rspace:0pt;font-size:12px;border: 0px; font-s=
ize: 0px; width: 94%; margin: auto;" width=3D"94%"> <tbody><tr><td align=3D=
"center" border-size=3D"1px" height=3D"0" style=3D"border-collapse:collapse=
; mso-table-lspace:0pt; font-size:12px;font-family:Arial, Helvetica, sans-s=
erif; mso-table-rspace:0pt;font-size:12px;border:0px;padding:7px;border-bot=
tom: none rgb(220, 220, 220); border-left: none rgb(220, 220, 220); border-=
right: none rgb(220, 220, 220); font-size: 0px; margin: 0px; padding: 0px; =
width: 100%; border-top: 1px solid rgb(220, 220, 220);" width=3D"100%"> &nb=
sp; &nbsp; &nbsp; </td> </tr></tbody></table></div>
=09=09=09</td></tr></tbody></table>
=09=09=09</div>
</td></tr>
<tr><td class=3D"txtsize" id=3D"elm_1604484597748" style=3D" mso-table-lspa=
ce:0pt; font-size:12px;font-family:Arial, Helvetica, sans-serif; mso-table-=
rspace:0pt;font-size:12px;border:0px;padding:0px 0px;border-collapse:collap=
se;" valign=3D"top">

<div class=3D"zpelement-wrapper" id=3D"elm_1604484597748" style=
=3D";word-wrap:break-word;overflow:hidden;padding-right:0px;background-colo=
r:;">
=09    =09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"=
zpAlignPos" style=3D" mso-table-lspace:0pt; mso-table-rspace:0pt;font-size:=
12px;padding:0px;border:0px;border-collapse:collapse; mso-table-lspace:0pt;=
 mso-table-rspace:0pt;word-break:break-word;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;" width=3D"100%">
=09  =09
            <tbody><tr><td class=3D"paddingcomp" style=3D"border-collapse:c=
ollapse; mso-table-lspace:0pt; mso-table-rspace:0pt;border:0px;padding:7px =
15px;font-size:12pt;font-family:Arial,Helvetica;line-height:19pt;border-top=
:0px none ;   border-bottom:0px none ;padding-top:7px;padding-bottom:7px;pa=
dding-right:90px;padding-left:25px;">
             =09    =09=09<div componentpaddingbottom=3D"7px" componentpadd=
ingleft=3D"25px" componentpaddingright=3D"90px" componentpaddingtop=3D"7px"=
 style><p align=3D"left" style=3D"font-family:Arial,verdana;font-size:12px;=
 color:#000000;padding:0px;margin: 0;line-height: 25pt; text-align: left;">=
<font color=3D"#00032b" face=3D"Arial, Helvetica" style><b style><font styl=
e=3D"font-size: 16pt;">Adquiera enormes beneficios:</font></b></font></p></=
div>
=09=09=09</td></tr>
=09=09</tbody></table>
       =09  </div>
</td></tr>
<tr><td class=3D"txtsize" id=3D"elm_1604562892811" style=3D" mso-table-lspa=
ce:0pt; font-size:12px;font-family:Arial, Helvetica, sans-serif; mso-table-=
rspace:0pt;font-size:12px;border:0px;padding:0px 0px;border-collapse:collap=
se;" valign=3D"top">

<div class=3D"zpelement-wrapper" id=3D"elm_1604562892811" style=
=3D";word-wrap:break-word;overflow:hidden;padding-right:0px;background-colo=
r:;">
=09    =09<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"=
zpAlignPos" style=3D" mso-table-lspace:0pt; mso-table-rspace:0pt;font-size:=
12px;padding:0px;border:0px;border-collapse:collapse; mso-table-lspace:0pt;=
 mso-table-rspace:0pt;word-break:break-word;-ms-text-size-adjust: 100%;-web=
kit-text-size-adjust: 100%;" width=3D"100%">
=09  =09
            <tbody><tr><td class=3D"paddingcomp" style=3D"border-collapse:c=
ollapse; mso-table-lspace:0pt; mso-table-rspace:0pt;border:0px;padding:7px =
15px;font-size:12pt;font-family:Arial,Helvetica;line-height:19pt;border-top=
:0px none ;   border-bottom:0px none ;padding-top:7px;padding-bottom:14px;p=
adding-right:90px;padding-left:25px;">
             =09    =09=09<div componentpaddingbottom=3D"14px" componentpad=
dingleft=3D"25px" componentpaddingright=3D"90px" componentpaddingtop=3D"7px=
" style><p align=3D"left" style=3D"font-family:Arial,verdana;font-size:12px=
; color:#000000;padding:0px;margin: 0;line-height: 19pt; text-align: left;"=
><font color=3D"#333333" face=3D"Arial, Helvetica" style=3D"color:#333333;f=
ont-size: 12pt;"><span><span><span><span>1.- Disminuya errores operativos c=
on la correcta aplicaci&oacute;n de las deducciones y gastos  de viaje de s=
u personal.
<br>2.- Disminuya la carga fiscal de la empresa o patr&oacute;n con la apli=
caci&oacute;n correcta de ley  de Impuesto Sobre la Renta y del Seguro Soci=
al en el manejo de vi&aacute;ticos
<br>3.- Desarrolle estrategias a trav&eacute;s del an&aacute;lisis de casos=
 pr&aacute;cticos que pudieran=20
presentarse en su d&iacute;a a d&iacute;a
<br>4.- Comparta con socios y accionistas los par&aacute;metros para que su=
s gastos puedan ser deducibles como vi&aacute;ticos de la empresa </span></=
span></span></span></font></p></div>
=09=09=09</td></tr>
=09=09</tbody></table>
       =09  </div>
</td></tr>
<tr><td class=3D"txtsize" id=3D"elm_1604484622796" style=3D" mso-table-lspa=
ce:0pt; font-size:12px;font-family:Arial, Helvetica, sans-serif; mso-table-=
rspace:0pt;font-size:12px;border:0px;padding:0px 0px;border-collapse:collap=
se;" valign=3D"top">

=09=20

=09          <div class=3D"zpelement-wrapper spacebar" id=3D"elm_1604484622=
796" style=3D";word-wrap:break-word;overflow:hidden;background-color:transp=
arent;">
=09=09=09=09=09
=09=09=09=09=09 <table bgcolor=3D"transparent" border=3D"0" cellpadding=3D"=
0" cellspacing=3D"0" class=3D"zpAlignPos" style=3D" mso-table-lspace:0pt; m=
so-table-rspace:0pt;padding:0px;border:0px;border-collapse:collapse; mso-ta=
ble-lspace:0pt;font-size:5px; mso-table-rspace:0pt;word-break:break-word;-m=
s-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;height:28px;" width=
=3D"100%">

=09                        <tbody><tr><td style=3D"border-collapse:collapse=
; mso-table-lspace:0pt;font-family:Arial, Helvetica, sans-serif; mso-table-=
rspace:0pt;padding:0px;border:0px;font-size:5px;height:28px;border-top:none=
 none none;border-bottom:none none none;">

=09                        &nbsp;&nbsp;&nbsp;

=09                        </td></tr>

=09                </tbody></table>

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