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Employee Briefing Document
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EMPLOYEE BRIEFING DOCUMENT
SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME
October 2019
2 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
BRIEFING DOCUMENT
The review of salary scales, grades, job titles, benefits and policies took place over the summer and has now been completed. We have looked at every details and retained the best of both – or the best where one is better than the other. This document details the outcome of the review taking each component part in turn.
The merger consultation process took place in January 2019 through a series of three formal consultation meetings on 10, 18 and 28 January An outcome of the consultation process was that all legacy MS employees remained on their same terms and conditions (see timeline for exceptions) and that a review of salary scales, grades, job titles, benefits and policies would be undertaken and any changes communicated 1/11 to coincide with the annual pay review process The commitment was to review however no commitment to make any changes.
4 FEBRUARY
Day 1 as an enlarged firm LMS eligible for LBDO Overtime Policy, Recognition, Client and Employee Referral Schemes and LBDO Bonuses as outcome of consultation process Removed LMS Bonuses however eligibility to contractual bonuses remained (eg Sales Commission and R&D) Removed future opportunity to sell holiday Access to Occupational Health via LBDO arrangement Holiday transition year begins (1/1/19) and ends 30/6/20 Regional hours aligned to 36.25 with corresponding uplift in pay.
31 MARCH
Grade mapping completed (charge out rate activity).
2 JUNE
HR system integration LMS eligible for LBDO updated 5+5 Citizenship Policy as well as eligibility to a Moving Day in any holiday year Season Tickets aligned to Abellio following review of existing legacy contracts.
3 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
SALARY SCALES
Using Willis Towers Watson and Xpert HR survey sources, we benchmarked the enlarged firm to ensure competitiveness of salary scales in the market. We do this each year in May / June. Benchmarking meetings were held led by the Reward Team by Stream, SBU and PMD to ensure involvement and engagement with all key stakeholder. Benchmarking meetings also included the business context document from the Stream / SBU / PMD detailing financial performance, engagement, recruitment and retention indicators.
OUTCOME: We have salary scales in place for FY20 across the enlarged firm These are being used internally to facilitate the annual pay review and also externally for recruitment.
4 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
GRADES
The grade mapping for migration purposes and alignment of charge-out rates was completed at end of March. This was what we communicated at that time: ‘The grade mapping between the legacy firms has been completed. The purpose of this mapping was for migration purposes and alignment of charge-out rates. Attached (see Appendix A and B) is a summary of how all legacy MS grades map to legacy BDO grades for both fee earning and support people to give you visibility of what this looks like. It’s important to remember that nothing has changed as a result of this grade mapping exercise. Whilst you may have a different numerical value assigned to your grade, nothing else has changed and you are still in the same role doing the same things and in the same way. Newly mapped grades will only be visible when we migrate on to one core HR and Finance system on 4 May 2019. (This changed to 2 June). Looking ahead to 1 November 2019, we will look at harmonising our grade structure across the enlarged firm to ensure it is fit for purpose. The outcome of this may be no change, however it will be reviewed and we will communicate more on this late Summer once work has started on this.’
OUTCOME: We have reviewed the grade structure and are proposing no further changes. You will see from the grade mapping in Appendix A and B that we were very much aligned as individual firms so this has been a straightforward alignment across our enlarged firm.
5 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
JOB TITLES
The review of job titles is being deferred and will be included as part of Programme Switch. In April 2020, we will have a new system called Workday which will digitally enable our HR processes as well as providing you with greater self-service ability where appropriate. This is a significant process re-engineering (for the better) and it is therefore more appropriate to do this review in conjunction with this programme. More details on Programme Switch can be found here.
OUTCOME: Review job titles as part of Programme Switch, Workday implementation Job title changes effective 1/11 will be to align spelling differences eg. Co-ordinator to Coordinator and Advisor to Adviser.
6 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MO RE STEPHEN EMPLOYE BRIEFING DOCUMENT
BENEFITS
The review of benefits included core, voluntary and other benefits as well as our benefit platform.
OUTCOME: The outcome has been summarised in the following pages, detailing each benefit as appropriate The benefit platform we will use across the enlarged firm is ‘Flexcel’ (Vebnet platform) which was used by legacy BDO. This platform provides greater functionality and ease of use and you will have opportunity to access this to elect your benefits later in November 2019 We will be using salary exchange for most benefits effective 1/1/20 (rather than net-pay deductions) as this will generate a National Insurance saving for you. Some benefits received via salary exchange are reportable on a P11d.
7 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
BENEFITS Core
OVERVIEW
OUTCOME 1/1/20 (UNLESS STATED DIFFERENTLY)
LBDO and LMS offer membership of a comparable Group Personal Pension Plan, through Standard Life and Legal & General respectively, both of which are compliant with workplace pension legislation Annual Management Charges vary between legacy Group Personal Pension Plans Review of pension providers independent of merger benefit review Contribution structure for LBDO is age-related and for LMS it is not LBDO offer salary exchange for either voluntary election or auto- enrolment; LMS only offer a net-pay arrangement for those who are auto- enrolled. LBDO 3 x salary (option to increase up to 10 x salary voluntarily) under an Excepted Life Policy; LMS 4 x salary (option to increase up to 6 x salary voluntarily) under a registered arrangement Canada Life is insurer for both LBDO and LMS Free Cover Limit, the maximum limit of cover without underwriting requirements, for LBDO is £1.85m and £1.25m for LMS.
Appoint Scottish Widows as the enlarged firm pension provider effective 1/1/20 Both legacy firms’ contribution structures will remain unchanged Move all net-pay contributors to salary sacrifice from 1/1/20 Further details of these pension changes will be communicated in due course, in preparation for your benefit annual renewal (late November).
Pension
Align core cover across the enlarged firm to 4 x salary with the ability to increase voluntarily up to 10 x salary Transfer LMS to LBDO Excepted Life Policy (completed) Align free cover limit to £1.85m Remain with Canada Life.
Life Assurance
8 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
BENEFITS Core
OVERVIEW
OUTCOME 1/1/20 (UNLESS STATED DIFFERENTLY)
LBDO 50% salary on joining (voluntary option to 75%) payable to SPA with Aviva LMS 66.67% salary after 3 years’ service (or 6 months service for grades 015 and 012) payable for 5 years with MetLife. LBDO National Employee-only cover for Managers and above or 3 years’ service through trust arrangement with Cigna LMS employee-only cover for all employees through insured arrangement with BUPA, with underwriting for dependants
Align benefit to 50% of salary effective 1/1/20, with the five year cap removed. Income protection provider will be Aviva effective 1/1/20.
Income Protection
Align to trust arrangement and as a result, provider will be Cigna across the enlarged firm effective 1/1/20 LMS below manager with less than 3 years’ service will have core cover removed to align this benefit across the enlarged firm however this will be immediately replaced with cash equivalent to elect the benefit voluntarily (continuity of cover retained) from 1/1/20. Excess of £100 for all claims per member, per plan year. Medical history disregarded for dependants. Align LMS Car Allowance from value to % of salary and call it Cash Allowance as at 1/11/19. Where less than 6%, this will be topped up and where over 6% this will remain red-circled Introduce 6% Cash Allowance for LMS Managers effective from 1/11/19, aligning this benefit across the enlarged firm.
Private Medical
LBDO offer 6% Cash Allowance as benefit from Manager and above (as % of salary) LMS offer Car Allowance from Senior Manager and above (set as a value by grade).
Cash / Car Allowance
Aligned across legacy firms.
No change.
Notice periods
9 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
BENEFITS Voluntary
OVERVIEW
OUTCOME 1/1/20 (UNLESS STATED DIFFERENTLY)
Tusker car offering on completion of probation for LBDO through salary sacrifice agreement; LMS do not have access to a car arrangement.
Extend benefit to LMS at commencement of our annual Flexcel renewal.
Car Arrangement
LBDO have access to 4 levels of cover through Iceni LMS have access to 6 levels of cover through Unum Dental. LBDO access to Europe and Worldwide cover through Chubb Comparable cover for LMS through Howdens. LBDO access up to 10 units of cover through Chubb LMS do not offer this benefit. Charitable donations through salary, tax free (but not NI free so not salary sacrifice) both firms using Charities Aid Foundation Not allowable for LBDO to pay LMS donations into the LMS trust. LBDO use Nuffield offering up to 7 assessments for employee and spouse / partner (subject to age/gender) LMS use Bluecrest offering 6 assessments to employee only (subject to age / gender).
Retain benefit through Iceni and include a 5th level of cover.
Dental
Retain benefit with cover provided by PEN Underwriting.
Travel Insurance
Extend benefit to LMS with cover provided by Millstream.
Personal Accident
LMS donations from May 19 moved to the LBDO trust, LMS donations now appear on LBDO schedule so one schedule uploaded on a monthly basis.
GAYE
Retain benefit through Bluecrest and offer to spouse / partner across the enlarged firm.
Health Assessments
10 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
BENEFITS Voluntary
OVERVIEW
OUTCOME 1/1/20 (UNLESS STATED DIFFERENTLY)
LBDO employees and spouse / partner access up to £250k and £125k cover (respectively) through Canada Life LMS do not offer this benefit.
Retain this benefit and offer across the enlarged firm effective 1/1/20.
Critical Illness
Both legacy firms have Tastecard, LBDO also have Gourmet Society.
Retain Dining Club and offer Gourmet Society across the enlarged firm effective 1/1/20.
Dining Club
Both legacy firms use Edenred.
Closed benefit – no changes.
Childcare Vouchers (closed benefit)
LBDO offer access to up to 2 Unlimited cinema cards at Cineworld LMS do not offer this benefit.
Retain this benefit and offer across the enlarged firm effective 1/1/20.
Cinema Club
LBDO use Halfords with £5k limit on a bi-annual basis LMS use Evans with a £1k limit on a monthly basis.
Retain this benefit with Halfords (rebranded as Cycle2Work) and move to a monthly election opportunity with £5k limit.
Bikes to Work
LMS access 4 levels of cover through RAC (managed by Vehicle Benefits) LBDO do not offer this benefit.
Retain this benefit and offer across the enlarged firm effective 1/1/20 through salary sacrifice.
Roadside Recovery
11 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
BENEFITS Other
OVERVIEW
OUTCOME 1/1/20 (UNLESS STATED DIFFERENTLY)
LBDO offer up to £6,000 interest free loan via Abellio over 10 or 12 month period LMS offer up to £10,000 through Trainline over 12 month period. Both legacy firms use MGymDiscounts for the provision of discount gym, fitness and wellbeing centres. Both legacy firms offered through respective Group Income Protection arrangements – LBDO have Care First through Aviva and LMS have Health Assured through Met Life.
Since June 2019, all new season tickets have been ordered through Abellio, limit at £6,000 Existing tickets with Trainline will continue until tickets expire in 2020.
Season Tickets
Retain the benefit LMS employees also now have access to Gym Loans.
Gym Discounts
EAP will be provided across the enlarged firm by Care First through Aviva.
Employee Assistance Programme
Both legacy firms give £100 John Lewis vouchers.
Retain this benefit Change £100 voucher to Motivates voucher giving people more choice.
Wedding Vouchers
LBDO have inconsistencies in payments across these roles LMS have no payments for these roles. Offered to all that have had a permanent move that have incurred additional costs – eligible for payment in year of move and the following year.
Separate review and propose outcome to COO in the new year.
DSE Assessor / H&S / First Aid Payments
Individuals have until 31 Oct 2019 to claim.
Travel Reimbursement
12 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MO RE STEPHEN EMPLOYE BRIEFING DOCUMENT
POLICIES
We have reviewed all policies across the legacy firms guided by the following principles: Best of both Legislation and best practice Language that is clear and simple.
OUTCOME: All policies harmonised across enlarged firm (eligibility applies in some cases) All policies effective 1/1/20 except annual leave which will be effective 1/7/20 to coincide with the new holiday year (post holiday transition year).
13 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
POLICIES Summary of more significant changes
OVERVIEW
OUTCOME 1/1/20 (UNLESS STATED DIFFERENTLY)
LBDO slightly more favourable though included repayment of benefits if non-return from leave. Differences in approach to calculation of holiday and holiday pay Differences in eligibility to annual leave (excl bank holidays) below mgr grade – LBDO 25 days rising to 28 days and LMS 23 days rising to 28 days.
Aligned to LBDO policies and remove repayment of benefits if non-return from leave. Align holiday eligibility across enlarged firm 1/7/20 Review calculation of holiday so that it accrues from start date and align calculation of holiday pay across enlarged firm (work in progress with HR and Finance teams). Service less than 12 months: 22 days full pay / 22 days half pay (LBDO policy) More than 12 months service: 13 weeks full pay / 13 weeks half pay to dovetail into Income Protection policy eligibility rules. Remove qualifying period to support better working practices. All flexible working is subject to application, review and approval or otherwise.
Family Related Policies
Annual Leave
Differences in qualifying eligibility and payment terms.
Sickness Absence
Currently has 26 week qualifying period.
Flexible Working
14 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
POLICIES – FAMILY Headline of all other policy amendments
LEGACY BDO POLICY
LEGACY MS POLICY
UPDATED POLICY NAME Adoption and Fostering
OBSERVATIONS OF LEGACY POLICIES
OUTCOME
Broadly similar, LBDO have enhanced Adoption pay from 10 weeks and repayment terms. Additional suggestions to include guidance for fostering
LBDO policy adopted, removing repayment of occupational adoption pay Included additional Fostering policy which allows up to 5 days paid leave per year in line with fertility treatment leave and other family leave
Adoption
Adoption
No comparison as only LBDO policy exists
LBDO Policy adopted. Additional information added for clarity on enhanced benefit
Fertility
Fertility
Broadly similar, LBDO have enhanced OML available linked to service and repayment terms
LBDO policy adopted, removing repayment of occupational maternity pay Time off for appointments - have removed reference to 5 days
Maternity
Maternity
Maternity
Broadly same
No change
Ordinary Parental Leave
Parental Leave
Parental Leave Paternity Leave
Broadly same, except LBDO have repayment terms No specific LMS policy, covered in Other Leave Broadly similar, LBDO have enhanced SPL available linked to service and repayment terms Broadly similar. Additional suggestions to include guidance for fostering
LBDO policy adopted, removing repayment of occupational paternity pay
Paternity Leave
Paternity
LBDO policy adopted
Time of for Dependants
Other Leave
Time of for Dependants
LBDO policy adopted, removing repayment of occupational shared parental pay LBDO policy adopted, removing repayment of occupational shared parental pay
SPL - Birth
SPL
SPL - Birth
SPL - Adoption (to include Fostering)
SPL
SPL - Adoption including Fostering
15 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
POLICIES – AWAY FROM OFFICE Headline of all other policy amendments (continued)
LEGACY BDO POLICY
LEGACY MS POLICY
UPDATED POLICY NAME
OBSERVATIONS OF LEGACY POLICIES
OUTCOME
No specific LMS policy however covered in Other Leave policy. LBDO have 5 days for any circumstance which is more favourable LBDO policy more detailed than LMS policy (covered in Other Leave policy)
LBDO policy adopted. Amended wording to be more specific on who policy applies to for clarity
Compassionate Leave
Other Leave
Compassionate Leave
LBDO policy adopted. Minor language amends for clarity
Jury Service
Other Leave
Jury Service
Broadly same
LBO policy adopted. Amends to language and content to provide clarity and added additional best practice - nothing in principle changed
Military Reservists
Other Leave
Armed Forces Reservist Policy Occasional Home Working
No specific LMS policy however covered in Other Leave policy LBDO policy adopted. Amends to language and content to provide clarity - nothing in principle changed
Occasional Home Working Homeworking
Broadly same
LBDO policy adopted. Minor wording amends to be more specific on who will be granted time off LBDO policy adopted which includes broadband benefit and HMRC allowance. Amends to language
Public and Civil Duties
Public and Civil Duties
No LMS policy specifically for Regular Homeworking – policy only refers to 'occasional' home working. LBDO pay a Broadband allowance - this is something not offered by LMS, although may be contained somewhere else in specific individual terms and conditions.
Regular Home Working
Homeworking
Regular Home Working
No specific LMS policy however covered in Other Leave policy LBDO policy adopted
Travel Disruption Religious Leave Sickness Absence
Office Procedures
Travel Disruption
Religious Leave & Observance No specific LMS policy however covered in Other Leave policy LBDO policy adopted
Other Leave
LBDO policy more favourable: LBDO - length of service entitlement to OSP less than 12 months' service 22 working days (approx. 1-month FTE) at full pay 22 working days (approx. 1-month FTE) at half pay More than 12 months' service 44 working days (approx. 2 months FTE) at full pay 44 working days (approx. 2 months FTE) at half pay Short term sickness absence triggers are: 10 days or 4 or more instances LMS - Total amount of sick leave in a rolling 12 month period: Up to 6 months continuous service -statutory sick pay (SSP) only 6 months to 1 year continuous service - 5 working days* After 1 year continuous service 20 working days* Short term sickness absence triggers: 4 days in any rolling three month period, 8 days in a rolling twelve month period
LBDO policy adopted with more favourable sick pay entitlement. Minor wording amendments throughout policy for clarity
Sickness Absence
Sickness Absence Policy & Procedure
LMS policy provided 1 day per year for emergencies
Policy removed - this type of leave is covered within other policies
Emergency leave
Remove Policy
16 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
POLICIES – FLEXIBLE WORKING Headline of all other policy amendments (continued)
LEGACY BDO POLICY
LEGACY MS POLICY
UPDATED POLICY NAME
OBSERVATIONS OF LEGACY POLICIES
OUTCOME
LBDO policy more favourable: LBDO 25-28 days. Where a part timer has less pro rata public holidays then they are required to take, they are given the additional time
LBDO policy adopted effective 1/7/20 (post holiday transition year).
Annual Leave
Annual Leave
Annual Leave
LMS - 23 - 25 days
LBDO had one policy including Career Break, Unpaid Leave and Flexible Working. LMS do not have a career break policy. LBDO qualifying period 2 years for 4 weeks - 1 year, LMS 3 years qualifying period for 4 weeks - 3 months
LBDO policy adopted though have separated the component parts in separate policies. LBDO qualifying period and duration adopted for Taking Time Out Blended policy adopted. Eligibility post probation period clarified. Unpaid Leave Form created for individuals to request unpaid leave Blended policy adopted. Eligibility amended from 26 weeks to day 1
Career Break
Other Leave
Taking Time Out
Broadly same
Short term Unpaid Leave/ Flexible working
Unpaid Leave
Unpaid leave
Broadly same
Flexible Working
Flexible Working
Flexible Working
17 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
POLICIES – LEAVING Headline of all other policy amendments (continued)
LEGACY BDO POLICY Resignation Policy Retirement Policy
LEGACY MS POLICY Employment Terms
UPDATED POLICY NAME
OBSERVATIONS OF LEGACY POLICIES
OUTCOME
No MS resignation policy.
No significant changes - Added clause on PILON for charity Remove policy however add details to our Life Events pages on insite
Resignation Policy
This feels like a process rather than a policy. LMS had no Retirement Policy
Remove Policy
18 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
POLICIES – PERFORMANCE & DEVELOPMENT Headline of all other policy amendments (continued)
LEGACY BDO POLICY
LEGACY MS POLICY
UPDATED POLICY NAME Performance Improvement
OBSERVATIONS OF LEGACY POLICIES
OUTCOME
Broadly same
Blended policy adopted. Amends to simplify process and removed informal stage to enable concerns to be addressed informally through regular feedback. becomes therefore a 4 stage process as follows: 1. Placed on PiP 2. 1st written warning 3. Final warning 4. Dismissal New policy to cover medical and disability related performance matters. Reference is made in the Performance Improvement Policy to the Capability Policy and Procedure. Includes capability termination within the sickness absence policy in much more detail including process and timescales
Performance Improvement
Capability
New policy
Capability
19 SALARY SCALES, GRADES, JOB TITLES, BENEFITS, AND POLICIES INTEGRATION OUTCOME | LEGACY MOORE STEPHEN EMPLOYEE BRIEFING DOCUMENT
POLICIES – WORKFORCE Headline of all other policy amendments (continued)
LEGACY BDO POLICY Alcohol and Substance Abuse
LEGACY MS POLICY
UPDATED POLICY NAME Alcohol and Drug Policy
OBSERVATIONS OF LEGACY POLICIES
OUTCOME
LMS had no Alcohol and Substance Abuse Policy
LBDO policy adopted. Added additional wording for more clarity on purpose of policy and minor wording updates
LMS had no Dignity at Work policy
LBDO policy adopted. Minor policy wording amends
Dignity at Work
Dignity at Work
LMS made reference to this in Equality, Diversity and Inclusion LBO policy adopted. Added additional wording in reference to Equality Act and sickness absence procedure
Disability
Referenced in - Equality, Diversity and Inclusion
Disability Support Policy
Broadly same
LBDO policy adopted. Merged and updated LBDO and LMS gross misconduct offences, removed ambiguity on adjournment, other minor wording amends LMS policy adopted. Added detail on gender reassignment and on >Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24
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