<table cellspacing="0" style="border-collapse:collapse; width:507px">
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			<td style="border-bottom:1px solid black; border-left:1px solid black; border-right:1px solid black; border-top:1px solid black; height:100px; text-align:center; vertical-align:bottom; white-space:normal; width:127px"><span style="font-size:14px"><span style="color:black">Explanatory memorandum</span></span></td>
			<td style="border-bottom:1px solid black; border-left:none; border-right:1px solid black; border-top:1px solid black; text-align:center; vertical-align:bottom; white-space:normal; width:127px">&nbsp;</td>
			<td style="border-bottom:1px solid black; border-left:none; border-right:1px solid black; border-top:1px solid black; text-align:center; vertical-align:bottom; white-space:normal; width:127px">&nbsp;</td>
			<td style="border-bottom:1px solid black; border-left:none; border-right:1px solid black; border-top:1px solid black; text-align:center; vertical-align:bottom; white-space:normal; width:127px">&nbsp;</td>
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</table>