nE1axcszSBVzUBoE/8C5sbOarUVPzYiA0IK2z58TX5A=
WBQwbr1G5rv5wPf3HaNS4nn4B/nABCyMWVzZqmBgAe8=
M7lY9c1CzemFsdRNNk7wC18mHtXVMBGeovzzFXGdJ4naC52AcOAHNS7Lei7Gw6gh
ALt1oad5W57m+IMwW3sAXiRyNPTjUk/ISSNbZrS60p6j0mnVrWnAmVzIrDV0mhPU
iAYrkDB1XgHuxSbFGS/XFycIGqIw43wZTwxQuWV4Ns4op1ykOuqmqm++e8QDI5U7
84ogOsSdH3gxPVSAYTxC5460h9jWoyFk8TMHdnIek/tF3HFwwwp+PznqpN5qTyUU
IEQAdDytx2/3NgmWoPX0BFBDgdfpv6mz7wE7gwoWBPqExj+CUQUeofcWOF8LFslv
6aH5tQj8oqvQB5NFrbTuUg==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2026-04-24T09:09:55Z
ujDtvf+JEGhxl1K9qHGmMDQLVe0kOVmngxZd2MxzmaY=
2.5.4.97=#0c10564154504c2d35323630333030353137,CN=COPE SZAFIR - Kwalifikowany,O=Krajowa Izba Rozliczeniowa S.A.,C=PL
51726899692265417220766884261011870014615112592
BINARY_FORMAT [XHTML]
application/octet-stream
nE1axcszSBVzUBoE/8C5sbOarUVPzYiA0IK2z58TX5A=
eW+943Mj9YYvyY86kscxjE47UTCqAQ4BscDnvy9KcNM=
IzTsyc5rembXNub0oetFayog4S3BqSJsMAkjh772ERLdKkPfXCKc+KNNH1yUnEje
xfUdxbNBvTZVLAUQR/f1HPrvTkL7FP6TkvzalnATM3LUfx2rgLnQb97PF8vNpGzF
mznLrTVMGkrMBdlmUVxfLq19/Zn666j0tDSDPChzKtxth/dsro0xmuAdd5PKWE2b
ves3PbdGw60w/dIbtFIZUrQmv+MegE6oMftFzt+aj3XrDvplt6x9eQ8Toi5YXWbA
N8nJYmFRObYCgqASVq7UdDMg/OFo9ZnPJXFsa1nhmfWo+p7vYLCi6WLvRlu87+Lc
rGjRzBBsa8WhH2EaDHhvtA==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2026-04-24T09:31:18Z
8H4XJfmrctF2+22DyCV5eDy0/oYKSbo09s2amO5DQ/4=
2.5.4.97=#0c10564154504c2d35323630333030353137,CN=COPE SZAFIR - Kwalifikowany,O=Krajowa Izba Rozliczeniowa S.A.,C=PL
159371960609885750198064331116313350043671483597
nE1axcszSBVzUBoE/8C5sbOarUVPzYiA0IK2z58TX5A=
u/vpABtATmROg8UllyO2Uxp1lv1x1SdpLvFoyl/tGdE=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2026-04-24T10:12:27Z
ydSUbGWH9DJj0JpLl55YT0aCp366FmqfXoHxA+fNvHg=
2.5.4.97=#0c10564154504c2d35323630333030353137,CN=COPE SZAFIR - Kwalifikowany,O=Krajowa Izba Rozliczeniowa S.A.,C=PL
125730227471941210004339267681081459909211964956