%PDF-1.7 1 0 obj << /Type /Catalog /Outlines 2 0 R /Pages 3 0 R >> endobj 2 0 obj << /Type /Outlines /Count 0 >> endobj 3 0 obj << /Type /Pages /Kids [6 0 R 20 0 R 22 0 R 28 0 R 30 0 R ] /Count 5 /Resources << /ProcSet 4 0 R /Font << /F1 8 0 R /F2 9 0 R /F3 10 0 R /F4 11 0 R >> /XObject << /I1 12 0 R /I2 15 0 R /I3 16 0 R >> /ExtGState << /GS1 13 0 R /GS2 14 0 R /GS3 17 0 R /GS4 18 0 R >> >> /MediaBox [0.000 0.000 595.280 841.890] >> endobj 4 0 obj [/PDF /Text /ImageC ] endobj 5 0 obj << /Producer (dompdf 3.1.0 + CPDF) /CreationDate (D:20260802020815+00'00') /ModDate (D:20260802020815+00'00') >> endobj 6 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 7 0 R >> endobj 7 0 obj << /Filter /FlateDecode /Length 2112 >> stream xXKoHW1 c.[q3N&sɖD"%[여;0`z~]^X1Gq߉PQRP'X鯽nu1{D#i݇9F1lYc'g 77S4vܵ,ǶAq?S;a}_?` n|y< 1B3[6 Tqn`Q2+}<%ɒyQVڪ3cSqQ ?xG@;A=ꢐZY, AVa<cοnvvF- t} QxN+@uIאBGB4 hƌ6mG( Z+ٺ:s-p(v֨S;ʃ)#."C#h5m+x*(VHxF(|v#jBj18L})lHݩm$t:0j'8=V5,TJ," RPDݩAcΣK#Ʊz ~2-WM0SFC_Ku₁K2 \guc6dQVa7&1vGoh_) Oљ|yU6yR (ct}~\"ּ,,n8IH HSz%(hӂK#bEO2GY"yn{E椧!f<8͝HV*t-nD !Xnw/iJsװ-q奈\7uqGƟCK)Ĕoo>ͷ>FxR"8sfg iV\zhv~V Ajfh~7@|" o춰SI@z<=tmήLV҉I\)9(Jx$ Q8HscH &-${ [qנ25nLf XH"+X iYZH"=5 ikn]{H7~պ;Yy`w/Q4x0I)A3`?Ѡ$JFƕ4wK1F dL)a݌@\(SnrAԤy!`vk8BF͑]/`.L\Ю#) .RX&yTzkмז3jt;wYA6a=}{|x|qs {DpvrT]y +%sLYiŕ2s3\A9H\yҤyiv@;F͑)K+OvɄqJҊ "u}!{cm> endobj 9 0 obj << /Type /Font /Subtype /Type1 /Name /F2 /BaseFont /Times-Bold /Encoding /WinAnsiEncoding >> endobj 10 0 obj << /Type /Font /Subtype /Type1 /Name /F3 /BaseFont /Helvetica /Encoding /WinAnsiEncoding >> endobj 11 0 obj << /Type /Font /Subtype /Type1 /Name /F4 /BaseFont /Helvetica-Bold /Encoding /WinAnsiEncoding >> endobj 12 0 obj << /Type /XObject /Subtype /Image /Width 290 /Height 174 /ColorSpace /DeviceRGB /Filter /DCTDecode /BitsPerComponent 8 /Length 7972>> stream JFIF ( %!1!%)+...383-7(-.+  +-----+0-.----+-+/---------7+----0.--/+-.+/+--+-7+-""H!1AQ"2aq#Br3R$Cbst4Sғ%c"A!1aQ ?qk\uUK1I'`ז˵.]V G?fÜ,3?'a7[) 7|72$z̊@YCj 9DmB iMV⬫p gُ 2;p ݩQP {c|3{Ѕ㳕!I $@38NCk̚ ԩ뚁}(00`X:yoU|cbD++Ni^sJy,3ϔ }6lW7o(^1>QA*3xL^822_2kk|~/4F2UcrTrTrTrTrTrTrTrTrTrTrTrTrTȝcR_QV;}ǒK TFbHUΜfd庋ۣf6K7\čV2?v-M@o>c$P]O(%*w(]~|8<P Q@BfŬŞXZ 1f]lٹmV`em4ST,M $#\ A\w.3לn_H\\+ݝuO ͈p ;.QPxnœ0_6 3}ո$Y6UzpOҞ+/Wy1 kWd\u julVek1ʛƾ,B9]/<'kܹ4h^dt{ռ;9@zm "[$SUcٰ؀讦U#u+*a {!H̥NH 531U UW* Uk0S(kqMff]Z9,$rѱs^n 3ƪk LCK@nÄ$6#P Su{N =fkѱQu5b=5ՙ|ՇGxYd lN)q 9a|":C#g)n2@Y=h\t?Wp &0TX0Y[@<mu֖˝hmєu*&H"o&{%($v2 ;dv[0m ZwP'ֆ\N m\-Owi[+\EmJv#ĻγXP_b_QT=R/ e*EmyAIb%DBm_, cqF{UZ_Kk݋`m۷GNvTN81LJ 2ןƷ'݋mc6MXT=Mc{uq61P7 ^:j.-t$g¼B*$,rj9kV \WkܿIbfI@  5>p۲Cf_-ȐJP`MNv-6Tr nsfi#Ty[aџ+yN9c$b:=:.') 0\!~p#{ƹ7Itv&N 'x?@MLLS~D>/@X%YX+[`<, {>EA|1H45bʌJ$}4\uSѝH ~=M¸ěV .) l3Sv 0c;kCVIORr' *~ڂ^-wyg(!1#1(=pxoꪥF*Jdg7 Yjg"*\&7{pA>ؒoCFg̊fd1#xR84+mA5RRJTR*UJh;V?b_QU\ruߤ^>iC:++))Ae!kt/peMǺ2Æhaje1olųM} ":הx35Hn&>&W0D #,vlof1V0A D' >GVrny -rM'ĸż+m",-rD9%FT;H#ApK`5=+-9s%1 ֈA"ᕴYJR]cLJ^)yk, 3 j#gیYu#Zn3{ҁ`SJSJZ\ dGpYsn2jU`]@"&sVwr%Cxшb&rΪ+xVʪ\kwn\dYcyHV¦aOVr$9(k\ptc˖ԅE`Cikĸ[3Q&ҵW/i0Owd I+ =6i( #ći7ε8N5c(; ѿ*tJ oY\~ڏ =A^! Gƺ yvcm"ݥï7B[lIu: okak= 3k֪L=qD`jK$129F5x:P+m-ƥXtk7WySjE@MP.9[`h9֞@ҝ(M%Țx_["|"E:v{%ie1E\J~"ݠ=ʑu5sū-pkk̘8bMfcԚrlA G/Nۙ:.Y&cZO$tñVqW<l^!$H3Uu߾iR}A\*K;`b>;V 6o0h8OНYw(;ol͚g5hnamڌ3x5uԎ0 ZU7#ƒe^>[#{n]bwV{ؓ,N\q!:ZM $Qt *; rt6$T;t6j2*5_ΊPr4~UO$mWX}OO33uhA:mPX2DŽ7 Β+!P/8Yʕti\o$DQݲA uJiMqKj5fܨ} yQQ֕^'YgZErM1!WFsj?uU6->QLc3@5lq{϶aITYJ5)lyAMS/uFrL㡧4|mgdεsr*OK7=T<(^%7Y5ɍ*_{>avr eж#˝g]44o`m `зqgIO}s;q׏o\**U *T8+1`D_+J~|3_ʏ ?Z=SȱG{]V*ӏ/7UD'f,s nzGU| Jʮ'/e"K ±V QOa,hJ͸bsmϥP77LiF0*' 9 ?*bnTV ?* `"\ 0b2e]nJh$ PDOw:ygoJb9ԪaM@ˤQKg,O)D1B|$D(=5DPAs͠}L1OtҦȀ oʦct5m vdtw$m=FWUaίa ߖtB$ EJCNX z:T*@ Mk6 J{Cvvi֪.F⒔x|P\M`Bu2ۑ0{TޑO3hZD+:ğ) y})Z1f.V8[}rFۃ+JNjl;/xIi3JǷj4oMyJqk{qH4SJv9R/i_?JN~o!WWP-t⛼sAә&9M2Mm"ALmҿN 5,Qijw(9@=*i΀"ܩ9T3WqK*}TxWg.yH>zW80~\.WbGJeڀaMj6y ǦU n4Sh)n(N{NRIUWB5zV ;mK%b5C?Gƈ~4;6Ȟk!H>`at<-Umޥ\5^)L F,daRY>Yƈ=j# z)zNT_;gDڰTؚ*VIJ P渚gM4!g_ T0ɗ:{Mּn="B/4ϚԪjCqX LͧԘLK5Njlz4G 7?iV^njg{<僥$wSJMbrcOACpXָ.JSR-rL|)[fJ9lrtQܹR쮶y}wYN4[ҜjD1$AUL6ˮ^2Ƅ˵0wt[_QflHPYagx]~i=˭vMR8ˑ6\ly @@4~k@'4O1h{+rĝ)Ubu²5Zz kY|Y"$h vZfʖZbБTjA8u 52/9Qg3ygIRh_ \SKG1ʄc%4ӟc-:xKO=>4mA>qjQ':u^ufɯ*KE CQ4>\,dЩ21ؤ&!9j3n"eЛ7#}C-YahCiVQ!Kceٟ1Nåʴíwlh|Ϭl~$d toƕ^ǁyۗ]>5QU3>j4@CιcbMq7rwc~5w"s2\*5]:m>͗Vf mCD4awZnt0Fz QvޚGX\n_}`g3rl[=tީ {DգzG^ؚQrҥNCJ IUYd8E[i1h9֟GW90*t}: {Oa+13i} *m 7و 3gi`pNP5C[rNncGm 5nՉ'XҨq=>"^q T8ϓC}0l+Iݟ% /\ s23 UrNj0/Ђ_]kE`0و2a꒫f 3Η.@ y 2=#ƿ1W $,5]܁Ur)Z_m5h55޴˞=h|ws:ƪd)?s5G\u +Adhq~TZxbέqFX+Xf,fMw %9*<>C! <ɤv ě}]G#;)\=0=3}ZhAEJ ~~1„ظ:u1b yJ9*Iۅ.PdrZ1Q)ͤBZTO*X~O?31F'3+I|*6C7:;ž8V*ѝ"՛jUpoaUlxGU?t=WaU <:kp*%A$#S=9U>::ξ+ޘdQv2Twel6#ji[…RsuՇVKuMy\")Ub:MU-6IOtU8ˈR40ӗaJ{uƒRFPEq}ޚ~'֎p_Jfc_}EG>Q󡷝7[ڎ=q{Trڪ{y& f{f/uۖc]R.;vQ:63|jZ;](#;Us3MSOE P{xۗ:g=e]_IT?QVj:m > endobj 14 0 obj << /Type /ExtGState /BM /Normal /ca 1 >> endobj 15 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 600 /BitsPerComponent 8>> /ColorSpace /DeviceGray /BitsPerComponent 8 /Length 33662>> stream x]EO\k{q5A b("(VD,]TĂHi7ov7%w{#%L~yͫ":蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:"==EzBDqHRC/?~Ï`7p`у஝w-3ёK mݳ׿gg/7ݻi.q1q5eW/_辿^~R_{A۠od݇S?m̞$;;[@lh CƔO`X:Ƨ6X:Vdx YG޺: #kxx^JmRyxyIeI~^ZvHJLd(v$̼>=xr[ ")t?ع:5>v|ŅG:x5nY4yrz cJWݵ3=Rm (;c'8/[]l" N|jлaL!rj|SN|&T5g?߅KOԜ(yS:=qBoUs.v Ii|u̅C\p7\i`(ٚN^7'+b3_]MU>!U7@4 N˻~çNq¥޿ MMBoZQX$]G~#Y#8w⺵K['UĤx'xK<#B"s+wsp'N]f|S|q ;a4ad_(m|C`Ձ_P'7K=#ȓ! Ʊi=HdhnP~O>n_|[$"U>uӹyk=!<}5v&XlfTo]>vHdo-v5mM8$^ŋrsܩ/;(r$V>>ةu1"Y/_~tn¡[f;p^wffFOb3vtG_Z(-שÉώ]tMaßcT_mz=oKţ^7‹=G ĢΝ~g*:fy_a,J-Z7ԓ]-Fl4_>b˾ ߾Tڶ*|mF/FlbQkgOK~꥝7HG:mO]y? לE5x ^?xuk42m=aTa(zɣN^wYuեVfCOQq('\$ߣvu-=S~= ţ_vuxeϥ_wZ 轟j: y_8gʪ_ad4^Jڛv?:,HRwt:#yrLk3eoy'>cEHԶ~&_#Exs̄s3&b(*|3{wD"Ňm"aM|ΛEȅom)xA:h/~s~Z-h`To?㭝3DF%?`KAMp3V}JaHo_$mXB/Iu`}<:m*Ν[='yl\_m&t9^|(zȦ\mBÎ;޾h(ɍ& Be_ffA[;_{KD7 e*QږeOe.ܷ,TH!-Z"xhi77/q"?bZG*tЋ)m\G 3-`OLV?4+v bJ$Q_-z9:p03엋oPy}Ͼ R^zLE ~>o$[:c(s}dեBgt\W@>Vp&:$zqJ>;^Ψ¤DD1Aݼ6*Q5I|P4㚉MfHrJz=iy]wA$r%F^Ϩ"0/(hoW$L<IaeO':"xuL6*jj, =4^ULaX@i>BcæV'^6.W3&N2-g':&4xuЫdH* zx#b풢r<„^|tqkOeL\$hÕnSe:n{h=Zi7 }`km^DuIŌ)$q5W[9UЋS=ԩрt1]iMȌâ"^ńj儉O2~^As^DD=J59BՌ9,rfvO(yu8;9ys%&{vZ :4<^}uB+W1t3|9E$qݥW QW۫^@0!OG,^QWL.}C4᚝ҏ(Z] TGאU^3<0cWo9K| ;oW"-•nW^z  Uʪо$3/SEL tB{#(œ^A7.te_2n< Ww=:1QhYR#0dOd)V Z]H~P a)"&W*w GED.l!XfOb x0*r}}Ht -n^YdDŽ]J}JQh̽K9c[n}z}™Wfx+AgX/\␮z-ZV?%_ߑc`usN#G ¡sIE[0hPW_y\0sWpCԉ亲M"Z.@=S˯"varauRrlk8%a*X_yuM3:kJ{9 E+Z&}PJ@0 rBm$O˻B1004422611553OԺr능VBj.ZA)",WWJV"ielY%XXZY]'~.Z[bPK}!*ck$?P P +3ss`Tjckgui.j=g#FrKA-+Zqq1ol2H+,0UN.r0HA+Kh*$B/e %?<|(ZX"YtrZYPj!,ߦMr$F_n~9ae`^RҊbɷlf_uvjaH+Bh,2ԡX/"} 5Jݼ¯=a_VR'rO ,Bb^1UP,4,<2*S"Frf -^L T͟0kHD2K_4]R 1" I]M15!!}E+|@^EFƿ^!NRKdiMXf=5aeIݯ{Q$[gL%8cEAf) RȾR^ĊKH\ƾ+ rwqA' O7RF l5XFVԩ4!-Xr%|%6 RY_~&zW{…]FF4@QkD1rV8S%-Gd;IJ`,$"cS6;\3'(DY/; ‘h4e,wk=qV*4XsfB4"JJI[Zՙ`o1'&=Z|ka; DbnnnF~iTTu$ {lg{{ҹ3'U'8;ǤW^om'u*1<"IКSԢnHh6EJgfF|<]VYpVQëuR kkk++KK/s*P k ~;;`5OO/o@Xü'?lui▞7mZ/@zYH xĬXKz3!&"$ ZV4m8R [m!7|ylF R~e# #wNJ$||}By|Oq-mQ͇VUpcQ[;;t*.B)zycj#uRV+B̚X" $w^ZA;G`DKAAA2'̶VPjBvrJI'B[ Bq;-,  twsqjA9Bh9À_Y守"F"""##I`{dʝ~3S놾_X.L0,,,)`|?!jFD%ZY12,t7D8,ؓ2N/-R*"梚`!zeH6!ݍa@(`"Q,BxqĿ㿼+es ;PZfm>bz $뱄<eaQl+BGVbYvRKsS㉥ &7Q[7$]rDEFʂ}1pVOs{GHI(lE$PHWWlO:tӘ &3ÜJT-X٘Y~^vO' ;ICؖHMIINJ!fy"f"K ?}:p(|^>UF> @\R%#Q@I%E1*N-T۸%Vdqubf$ETbr*Pt#, u:(fE;O,3˔ʟ˜XY' /;#5)>:"4ǓޱqI炁V>~8H(A"=3 h|RTJ +1-38#RYbH=g/1(cbv@o%ssrĬԄodO(3+gzM(b98:jK3Rc#Â|K8@#X~ةXؑIdfffU@)| n%1b\Z@L]\;T'p bHv:i##|JWuiAVj|VJoֈXIMXfO:;[Z-M uEyYiIqQaXb9i|+\>Kkɻyݦs2 i,]E)=ZJj_sG,Nȵp^=bBȐH,L@<25!D.0읊X1sRG[KS}uEIAvz2&|;&L0}*.!*+ ypgƼJEBJEEE0<]1\2C[Y̅}ڄxH(em+2,fRƿȺTRF"pHaɝuU9XCug ,uĸ)G"Á w/߀`pR'&fd"BX@+@F  ?,T'O$*MT*i%Bf&R aЈ/ j: E9鄙hkM*q.gm}kzvw7W!b%FZf~>oBD*-#+'7? JLE?"T'ӈ`GnIXS-i8&Gלog?$m5`fPq3fӦxlXۿiӦNhi.×0HpƊPX?5w/! -#;7*{cc"TO8 HS!naS-3;7_[D!";sdNHf.g{Y27mL/(Ƴv?3fL="+%>2$FB8 wGd AiVxl+VUA wwBэHU[H|d<XS0,ܤ~7# ̊"֬YX͵Y)qR\j~hƑO UZfUiY9BYi *3=%1hS)p#P ޒ# !"1}:=#Ce) h1jAQaJ'a-CJ8 C\8v9TIj/LTD>X}ۛjJ3(Ő+H F$dd!ZWTTVV!^fg *˃L+J:\'D"ȅrtvuSp"5C+i(?+5!mH ܁/k\0&?YJ?lY)؟Gݦ_WayE%UUe%pkSdPDUpnll̑BtP0P>yj0(7#9S[mꉃxA!Ip(A{0Zqq62T am}^3펤vA&m+n0jXW"J q<_j0 Ѫ x h$gM(U PR ;8V~k#0Z!HN(M=?GM _] Inf=\ʸd~D7?7~sӧO%LH;]} mij+/"bSr K+kj+ғb"rǴR@PDe"?J"zv8:#[/[r/S^ۈU]!,Ҵ!lf\3_~?;_s Mb_aR_Y@Ʃo G=/e fSM6XĊ qV7Z_TVQ][PK pЂVdjRJ }Im! }_@Ī'D80M` ~N OY:_ \J5.a'U(KbknoԩS{;[*sR\06Rs-GvD%gW#T!^)V:SוJ 3@10=N k#燐^V[VlFo*?ia#.ĊJL-f{Q"+Yʲ!M5\SWM=X=hvOA&RU;ؼ3*W%U u ^E@ jfBk0pcQr(9Jq986bOߏ$B|wwSY2F6|w`XLrf~ zw:sn_7eʔ>Wf%Ey8g'ze+-,khD(^%D|A\) ]6[ j,3W ESH# {X[ǂ&K*(mgٛ"+qz1t K > 'D,$V>w/LDGYij]qUeM}cMEsJ S5tB'${/#߉.ՈX # kvz oTcm]^!Q i9e3:" eu\@&@,dɽRX[t#al^yUT`csssS#+*HYqH I- AӚS^ !ń!Uy$KTwt'I+*^:;Cu\1+BhĪAJPPbsiT𪡩[ҘW8VY0l umaԡ_qQ[Y\Z^^^ZS˰eŮa㞞zvåB" 4b97Q@PXXu ټK𪮡(ю̂`8'L &@ RN^~2lbn/*)-).đh8'lF]xsvщi9`T:]B#?"|opFI9Gۂ㩱IֶV((/bTEZpW):DYog@j.|"F.Cz' ez -MյXGrYI1^q&\v#[| xMM1I9 [ZZj*K|E ! Y{ӳ\G PNOqaDYLШԬZvϒ:!-5{?ƙOQ3?N~P WM-mX-UT=+zcY$Dk8`6:Mҝ׹ǢSA DE`7'Ӆq$#f>vln~e}MR JA^wtt6?d;lX*rr^QRjzfffzjR|&*%8=Lx?@V]u:fVT?]\Cl A^/X%ļ4 )Š<"ŋW!b fD)Q byUj§}b!. Ɍeﳎed(T)Knq'\ 'nE˗0793jRggG;RPg)S63"s4f! ޹b^TlI ,R`H;E+ pc"I0,moS4z w%oĢ χ@0>ťWYԧ9ʔ.^8Ou<˄JxK2&uMَ+Z.Jd6NඁFi[~g+teHy ]ˈ X=A x=kRkcmEQ.mʼn^a* X YhXXhHp ͱ 7x%}G#&J$Db\ve}Nm+=MXS7"EXځx=zTAcp)srOO7,&>u,s ]5@h7'Ä!LH#Ba DZ pwe>/^^BzpJF3ێA,H󄙕Ph(X0<;@k +ڑ*ԃJ}Bp>] ވ!A7I{z{{ 8)H)p#ĽFBHߛBEtHvXҶ&k( ,>H({( Xٿ?f=+y#XKŕ-]ݽ`)uwsT fizyzx{ٌ)0ܤC7{Vt(=&HvW؇k/X]X{{ P8hhm ̂Ya~#|"ږx)} EDM_/Pd,>"J>j=]6C/by%_^RXG3wL$*R[}#qOҧOe`C#Pbnp'_Dx3!yF]YL5n V]yms;,'Xcܰp%#qv &Jȩ#]B}˩&y A;X{Xz},HH^]Ibj${z'+s-VFX2$EM`w"0> } Ц 3Alh vt:`W'WV\u$Y_!kȟR *wb %f#'C,2%9Xd~p'6,-"|qg[bu5T7 ˝}%~:"eckn "bDwh>C$jtj-{=X+\YZ M:j\ EևV"5h߬HjW" 9}M[Ä=d,W$FL){~0>lj+ O zXRv?,nX=}SNa ,Jd-lO4z$CKRt! ٧toN:0ʪ=9fj~U Z,NE@p` k{G"z)1Oedt"Rq50qGyzAǕLϳj")q8aN e}|F0=,& ±~c|f6RHĦ?&'#@`c'.G"o+x.r|uT'Aza0ŷ{h>2XΠXO3SVv)ɤR6RnYC ?տ4i0߲bG79X g{LrN#TpL R5Iy_zz mٺpu) CIUk>)<,ޔ1v9ax **ArYfbnuv 2>ӅY j{<ˁ+]SlFfx>!i noAaA0Z%?;hSYM٧uo/⠥`XMs.ٻFN,0X펝Kcˈ&*눔"X z.JױRH?2"㄀K}X3gmw\1XY32NXH*ό غhkdh#ŚbiMllwG~d($NI_PTMt&qQ~T]6bfkX 5sߝHk]n` PP\VY4a9yZ-K'҅ zLq@'e~&0ocHy }ĺ"V>QZ^)x5"vb%Rt!/D6&~UhXqkdb͜>*Jg^ZQ5}Xb$m( ,w\L , E[R}bC'-L@M i3g͚X& cF}3L5 XDch.<:khuC&}{fa%b2F,<*~v<0,F'QB}tǾ*"SGmA‡GBM~]O^FI.b͘Q"eU_f7(_Xՠ =*H]1]"AV/VMmwjF$VMnFh٨'$cU]YNşLB߬#;=U= %~y kZn, vtTvGla{HVUn>Oz// OYytbm 3f a $)b9ʗS@`U?3RGX٫u~ƷCjÑ)_x  GX8CkTD2zM& R׀Via.::pz 91<ڔ%o<nb=F PGtl5)|Jۼ5 N,2ut0}h@XZ|q@<k)4b! *{ Q{<(82.| U5HN,l xtC4jQrÇ֑=#F.AA,"} %6 &|TkNh:*8 C»اT_5BokX\9o5 &cp, J$H'3 3ا qړg\u-:{:9*F=kFYu`tI2LhBEyPQ3.!R&`14;;\> cM,a4!vbq2@B /R!t{AAXڍNU0¢gCI_XHRP*ԅc;Ov9orO0y  ]SbKF/)ɹ2L>EZ'Y~^q@ b8LWN71? L_R^US5!ƦUX9uHqҖt@bm y\l֬YcR?[ ׸3L3kEĢkBE?taRHqЋ9'v Í Uk=Ey!^:Fb D,R@<@܂Cԯ| u`{`8#>5XOXAW< k|M6=ԓ?kVsۖ,Z[ [ouK8R$%f g-Ӟx/h%&IWg7qR"{}r6yitGmЅ⮓hI.ΕbsЏXc5(-(+]w:Ϝ'dahEV FbYsYDj2ѺA {.+*8X>ë6ZN2QSm .c[@\G M{g{48}g(#p&U2U:WWW9`jOc GqkJmH[]-̭Pg0|^Bs^)s `QgopiH)M[ ~ FG+k UbЪ19f2.&Z phAJ^^e1B,e4{7!shealDwÏ>Sl~ݲy={U+WXA^r媻}r§͆5y8oXoqnmfHkAȪ<{#rrPzݲƖj$Dx{{ oo_e91Mt?)P:ra @ez\X\A.Ĕ:"ˆqMhLRf~iU}s[ǤIm 5%Ia!A~m@`PpHX EFv6T~݀ -­"CZ$25#5ndlDXD\jvayMcKI-q1Qa!2YBB""c8\5/Nŭ O3n9ghlأ']Hi!ZTXWQ e0.3 叅D%fT5MBjm*+JOIGQѱO0_t?d}C,"&|-hM$D-̝Ǧd4wvuu!b5A-ENfZrbB\lLLttKH:9B Wspz9繙>FdFP*fV,3S{,2!- VK# 7+#5%)1!>!vP'$&q1Pt?O.姞и7b9qҾ!'ST)ƴW$un 3pJ-*aa> 񪳣+;3=5%9)11A $&&%sc.<šLV 㭼K\Şc6tDKZ*Z58V2u66">5@,0!ӏ"VrRP@/BJKMºPt?;"Vu#S ›ъXXYKmYsR &L ¼4 0K $cbe~>]v:~H/QEZz{&m^l3N;,0lYHF@an0ݫ '֤ƺjī|+)RWO ,Os-ލ["*j*q-tGv6 A`Y#kPb1ߡ9۝WRRZYŗGwR '7z7Y!!=La { [A`Im1#Jaa1`5c^Z!q'$ct?,/kXȒq 뽺8L7qE󰠇w!eanjSJ&8h 뼗XM,G+w7'[anc蒌LƦzHJE rG"z5Ow NֲRC#+"87_I$q3wrqspwuvX*-h@_AYU]Ud% ^y{wFwt9>.хAw#=t#yBHaHׅd?f+'2o<=\#)SF{q9!"H{#J,XXeb+tp~FFH"nQ$zԖH1=SQs kda"^y{{{y8 J>faRd7 7[ vwFJr%$A"NI.](x^ٟ]7b.\>zi] UPH`{z RkB{Q9X`Cdwg{ ^of.v8>ɎF¦oAK9؏%>hj.;}}zKc(b2 TcUVJ\I@06Cwl h$l8b5:TkzX.viQKOZ"eX^~ޞnJbqSeb&$Mwt%,@ 'f_3@ѐEണ]DJM=Y B+Ss wW0 0 7Xـ  A&R OV S#q;[K+}a%&trvۍIÁ7bкBC~X0(R,d5X~A}rwqX732&$VI5^ut` jIpn6t3\~: Ddin%C|(U,d>X^A2Y,8cPb &`$ m!ӆ~v/^_v{y$օGD!OvNY RYš|5455[9yl!aoy}n? R7*^&X M%v8~zڛ 8Pa _2\ܽB *,$8ӕ"v07qw$k9{jMr 7YO9^se<Bٚ'b)Eg:D"sO3ǃe$9y""##Ceyı30L&$@NC&M8+OX˽_b!]jވP(602h' 84"*::*2,?C)L|H)¸ĸh 5*ccAJ;辥ԅ\=oJq&l hm羟Kob"͇À?{CE1J_͐g\O{R{gwXī$D _|-̥N#} -Ы ;"9P?IA hCX7~=Ģ,هtjfqB;FͩArF%4򗧭,<&*##=5 _0t\ N<+C71|' e``iOg*GbEw);CS[vP6j KJM 0Vem&‰E?Bb9Stq GzLh~E,>I&]nG^t/II=61%=3+ +1R6d.{\T^JU6%ښa+WE"mrZԌI,Ȳqpl3}! r ONLOIښ&0|9\T54 (EA峩h`7A9 (}ՉXȲF"'1Ճ!;I-2OўxV2sVXd eq9귎GYy‹V6``$`EKXXX`("'V\Cpb:b!iʬ, }u˗ y5Tn!QeuDYȎNFwpXt<srOOI '2!=/N@`!bs .%Rs5DV"-How 26vX eH¢[8n?GHfYJftUI-Me~!Ouqj/WYŠ-Xߏm9Ī"G#\ oXąhU[ctuͲT \^3e $h?OuE0#$J:#$8cuHMhVZGT]b[غzxJI^AJJ~k@Ī$4!/ESױSHdaL!ť"Kdnw/m#HQW‘q~5^BldoJ3`ɬ\nhw)Xc)n DlKPK+ E9I)it^y+LE+ڦv XS^=je _6fh\8,KQX(n8~bb^6s"6J3੘ 0+t<)02ɌZd)EփRn);a;@ C]hoGK8Zc#/[Eu&t~V¹~}o$Yks5ϟdPdASwMiqv<Z+k+(zN yx.CB¿b`ErTْxmRg'&V)"<*]dXGb"".\2;$U *k]Ae[+)'~W/H3&IiEek8Ҵ(lM'wԧÜr.9~+tW FJM^|0+G<@ah5VCu]]-U%Tш+w388xqNEZwtY>^IĮAi~Jc r2; RR K+|:O~x̎H/.}HJ%p6oꀴ ´̌4%\ !c*a@be : E̦<3%YXܰ"nV !u8I&b1_ r⇍g[ÀK'ЂH\!5O*#b#Â)^IϯO$٪7uwuM'31bPu\kA9xh/R?¿?zE8%t59ڒ(}mTd8`[+ҝeam@e$#uXZ^Yr'^Zdo@PHXdt20SS ?+l˲2+&p[{Ɓ]O߿iB,2#%\;¦t apEe) M흽SϜ5k֌iS{Zr2bR mv~`FH0 GedajJKg?)?=nIY&CZJôq+Y35Ry!CE\OĴƶ)S{'w. E&E滹v]LVUP"k{Air]QDM[tsyz%7-Z`y7̟s szu町wRU٥m{a{ H\+1NQ5J4 &X"?, ²w~{3wvgq<?Νsw~ե'8q+ gwd n׈ \Z ]m-M˿s:(;s[pJ[rDD$ļYed WI7Gu֕BW1\ZVջtuV_bc}nj!\5`L)D/t^L\F~ESϲNK/ҫsyl:55Vh9&gCNbÂ\Ĥ݅jmx k.g^[w5kyŝmzO<;; Gl\Tɩ >'7TȪFJ+ּ≾xBK5g!:\ch3?et "| W7Nָ7WD+hV6 J4ԁQVMc*CUoW+E/KE\k^W2U8]L҄.J\{:ɇ >%;yTDž*]tU^.kR. LO/eeZ("!&E,=6ƚ,}:Wc٥#G1jϕ^4'Gy%9,d9ƻ~{12?M)-YVvWl՝IKZST X*S:+CVb1t&b,mTMCLe\gJC-y](i\>/|G3S ]T..洰Bia,d*]?R{Xc}:S,!+w8*!̡ClШ{u`I D47&J Cpj#8ԍs)I#q :@mj7_-_2{\rʠS ?/5>)ɲXLCVng5MӦBq|nC2k0{djHI0<7B"R,CA.6r~'AMqfO5(&А`+Cd g/2p0[cWC <ɐ RUd d2SV qf3ưFn r8b=zvge ,+pP?{2tuA̚" S(DBhfY_f2V&.gkh~_~@J~JYCNyЋb۸52s32*v>((ɭ_c#\܀>&ȌY)\K,fD{28LҗO=*(QJ:I%k%TTO>VH#LL.+2fff~/s^1eĆ9k63%=fYhL]V`OsYfiPEVX/1O^p3pk afCL\eE'b%zD)PO[s&7{3И&0<6 >ٲJR+yf:;*gaC74{Q2![m /-[8g,iM_rc:ghK9<m|ѴF mWKZ q=qC5$JqYa,WJK߮W^&SXtLĥmwťVX zy4ҍ&S2%ZmL p>eڶʒQJ'@JW@0JFZ/jSdM:c!Pz7Agl0y%V1i̙ZKϵR2mwԷnTz&hGs*ޕ2d=C8{וesL~T@ӧ-=:ѩdD"k'[FMV|TObKoF,<>Ѩvm=C9Lh,v&&ɋ3pJYb<1vJ4>S>*v{R:-/aҢ V3+vhHOoo֔0spHmߐucoTZ -֏gm\Ued_ܹD7%ٸ}VEmCCk\NpoZimF׏~?_߶s탦?Y6tFӉSLjݙnx'\3!i5u^(QǞ~?r-=8m o^Z˶2pʤq<~?y+,_mjkc-}o; ]ݸGu5."ωf[td=?6=g _mpx/w? ﭮѾ+.6*G~ymcO1O|ۆ6\m�~&9 +/6M~p<33zɅ7v.V9Z)oWfi߮ 48 Kb (ӯcRl> nSaGP|exK2&X7p@ k/wU퓰8^m3#|J Q yga Om{] 7`:7vfYf:8pjof%E c,ka5rc3 IWk?k/l*;J o?ŏ@z*@k%qVs[ pNħF<}ޟ,]p*8R8Ou&nGjVV:8ĚYr.=˱Taկ[XAy3߃ d@v8iӶ)I큏t0oH[]ڱ*\J穰`s^8L]xUߑ-ʒ ut QflaXnj,D{nVn ˻mt/!j)`DӘpvH;xRS*pIXnKSa "Đt@*[teDm U%؀]c,7ZP_3n|cbUq'޴}x;cROW'^k}I3CyE뻚53|Z JLY0)9d䕜gGqҐ x̕$_3Vz6삝%:QVgcLXp'+jyPT{`d͒K~4'8ruK=֧YtMm`_,eirXoNt_Ut^D#%+t}rc,7XFS4b٥a.)GäXlU?rtQ䘧oW/%xKAD# NYJo]8]߳Rց Y0>IY@Zuc~K3a1== >qnq{ %q!g vߩU4CKɣ5m5 +`O:ŪHsbe+e|]CYcX3›e5- ՙm!u+R?,9Ӗ|Yl;-].pfZv3Z?uw(k]guW'am^v;[kO8#Cx>rS6x{yAvTdwrV8`k5F%΃=ߛW-q0urUӛ3xPf[ | 1t(65T&"y{8kay˔އY/%wu>Fա;aP;[Xg~4/Fܭd'ܓlxⅨ&]KV,,R ϧƐ/UauOx(v]H=/<ڑ[\Q:qgsr΄NX>G:Ҕ_#h/ǵ Æ4_FiN<<#6jkW\Qr۰Hon?r',V#]94{\#:l p[X5t~Ql_Sxˬr~v|W.4و\(;4B_0TkNJB]uªU&_D1 ʺCݗõ}=oFX3T5<3ҹ #zgnª_us~ҩťqA kb /@mTiyMiw+( _!.o'szz6mmEphDpȼCʤjܿ̀]lA\3YknO{*wЈ:m \/.w ?=_9|z.r:8bETn!wʚyS͖ʰ =}pdrL q3EX/>CNC²4y!Vpҫwõ8+ֵjeGǂ֍9엖c >v8=@?dcg Y_K܁a8̏Zf{Мߣƍ`wmgؙňƽ={ÈFSUjhac}K1#λڊ~BYΪu>w҂W{jrQJX#^oRkaO΃V99.aؽ4>x\gwd9[ ZK>2;zMjˊʪil\ve0E]-7ѯ=2!".J);;.ѥeteѯ-o?[2r ˪1#ࢾ%[neųp G2ObZֵw w R9ئ$m=m__Z=IYLY%-<%O;VTuv[D[sZvpVVt|RZv>k743Ϥ50pڕdR7t'D6blT/b(k6nKdC!{Qo%>O] /;lFGq7`o(k.SVxTf/(i9a/<Ǵ 7Es ˍ+HEbC oi)r= ;[k*K 2 AnkCo3»:I.L^~7hxpĿ?$'                                                                                                S endstream endobj 16 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /SMask 15 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 3 /Columns 600 /BitsPerComponent 8>> /ColorSpace /DeviceRGB /BitsPerComponent 8 /Length 14447>> stream xו^D`$fJ"%Jdw{jj9.鞮3]cUalWME^-S;d27w燤(J|?ǖedx۽"#3L4ֈuY1NԨ1ZM.s_uO$Bòdc@Z1FUL U1Ff I!ѓ.&UUi?r/&@ޞ;YnnJ/C>O%悼A?@\&#y2P#iZ/~}ύ#K)cDM=SU#vs_m$(!/^Ӎ=DUUQYUgDsXkTEX1jDU֭Υo$B̽RuLlXmTkk_F>QaL>w҈QQq|lyQ? :ͅ9qB"гɶiajrlT?{)&HJԧMTVoQaE!]OOkX kvh16 v&+ "@#BZ&2?4mTԈQsȻTĈUKT;I%W=6Cuiros %E"D!f_Tg|+iȍFTNV? 0U}i-U12OXEx)n (utoݨ#B7gUKե+ڵ܃B'Ku6 rI\g36G>i^ٜT_ʹqFDs,#2 ***F]*l/4єǕ慯K{L(=P=ONMZ?r[&ێT|cݏ6OpUyc~IA-36z|4nxQ,J%k_~v՟g<&\:Ǘ:ܻg=TՈBc4?dAph'>˜Kvz#(LW4$+ 7ب̿KZ9޳Nyπ?bDҶމL8jiVņ:ije`d/&zK- ML&F{>n;6QUqj<""cSh*.q嶙T+{ؠfl㼮J7oTV86t-']վAD"D(aϦnjeY՟ :.mW' yܱ_>4vڰW(U< ;?X^h|[ 4PzبːEU|OzMݬX&6xVu+c+ՃPLGs^ք,>wo2TER|qSCop#>;iy~> Ra:W9do^++du~߼zИJ:9D S Q0=4WYD8^U;YpWf?\<~ŮQzAe?Gքd1/ګ_Ko~IZ94vZxS9`&H:oܸF(H;=߄vZ3{H+saPmĪo]_Ym_~F d$\qY0lofz(KP}Q*?*Һ+I}*[y\⛐ 1!n|u1id,}a& X֮H|>+a5Pd!8%" K;3#x&H74i>1ƐK^~Z=fz U(H}6ui:3aoϳw.ԹһeW[sl(H} k^H'd-~cΘ;u[Uw~1&^BMFDؘ=yVB5]> ~›ZzPWҹG~1Ӄv1|3!p>wʯ&kד=I_F!A~'ϊvyM/tvnr+D{?U(H;";."Mvs"K~baezF=wkkW=1>q kR3D֥{X"iNN!KZӛn0!G =ol;uĴÙ{ 5p"Gc|J+Tt٤ ;yrkn;_ 4bԎl`|xcDvͫɠВ{muPDKOx7(LuFWH7tJzǃGn@1&:0pJɮK΍'[ Ƙ>QH˺Hؘ=y\¥;l}_p6Bww26&"N' E3p CqQUi^ P{wyM4Mc#zMW=,A*_:4j݋^jIş'3Ƅ;?U(8^cCz+`Aﶤ0xtѣ)Y̛kL A"6R#W{Nˋ\z9KM^!7F:*$DzQWKd?v]D{>-a5o)_AѠ/%"bD>4` KY^i^ϣQeE",7mrfjh#)zv/}',^Vf$bo)K:}q:Kg k߾.U|2&׫11|w8.NQ0(K5^u$ ry:Y=,CrbDXVc;Yc`L*uINoe']qlc.`HeeAUi3@lGi{9'L~#Q wD8yxUFQ 4o]̳LּbCРwKr!zI@ϲM%Oztg *vK)u~[_v)ydDۏ D8Y4!%rj\EϬq= |綛'v}pK=v4cp ˄DXB>1` GU}xxz$"̡c'&7(̎~^3N$>^jLm;%l~R,#QIyQ]w۪=5F{>:x0$’O[Z7`2A׾:>*!fA",YFqU=iLձ{3S7^0Mr I4w{u S2 0XDDu<.2ѴTw rG",~K(Y\|!D#"ۗfG+8Y_$Iu@&jYbEϽ7X;au˗r?T!QVG",C/g;W e J,:ryWzUoK𙙹/a !KqQIC_^;J#"t5\yTxUo#˱pt_Bm'Ӽ舦Jm#42}S~ 6?Ldsbw+X#aiX<(!B]X\2ڠyz DX"g'Te; lF3y֍އ39Kk綈8pd-.ھ0j2[ySOSOSma)N!: Udy-2C|Uoˡ^g!mxw|qdкzZ,}lN7+oUoaqP;$BZ.UƘhGr#Feŕ˦`8("">{0|7ʈ(k(]67I/xUo!ˡno`~>*mfUwVD",C"QP [qQ+<^4]I"C3L2}̵بaks D?DBΝV֍_<ޥ^uGE$|#AHOdjdZLcY:Pg7;0;Z0$rgХ@ԏ6;-VEC",FEE6Aⷿ7phD",a9h? 9>;n}sisб}~lVB"6e`8jJ{ӏ;ί G?$r0,A~906%pzK۾{Ggˡbm_ @SE5;`׾UQZ?r! $ʘ5T[=Prz֛VA",76 З_ʮd6]&Uo!ǟ5(Zϸ:Y:7Xr>5*z DX}#$8%86F(dQm_cYMV#G",,Ũ2(4qX%^t<Uȑ!'ȦLj< 2~KV :AжgUȑA]?e(Q;nsK?t8к QZ,|n0LbjRlA :mfvtHeG+%È#fR֕:t. =!C̗jbs'3ŵ$5p(9M1A=dG3NZu W;vZ#I֗FKόf=G}fi*#y}b FV:X#".h׌&` Z,@"q}n1 EUDڈe/.Iɼs[FKIjųF 9JXbc6N6Ϫ*DUԉSOcD+ƈXc+bż[FD-gcD$jeFwj?#™CyHD9a3nc ͈4̞lؐ>#J^7ߪt?cj<>FL}磵%e; L/ ]^-o/"&bj66GKjϿGe eҪwHqkޟ*'`0DҾ <(&pRQ/s7U*5?sb|g6atRj+UZPLEBv 'ʤsIuMXR}){&&uAu"N|xpX?;(F14 Tv01!N T]⻣ypv.ku4>DžvfCh1 ~dK"⚞9K!YE=2h >7لuS;;jFG*m;J0[ۙo<z=rk@)MI=OӪwH%>`z G%b7T~ARhiw!zDXrMP ϿL1{"]q*VcLeGr![x8Y_H!v X!7G wS8D",{yv籕p+b"=bI\M;ɂg+ϣ#(a+7wr;Ɠ8.ǹ}Ff-cPH_Us`+[V*ra=s3Z;4  duk& M[: Yck={qQMZfip`pt|ǻ[XN)CcKuR=D]\:=ۏ 6Du+*?{<<ks'U[?h<*0 zD8.^ԷLmz(hгڱ786U@Go }2xЋOoMfCfFpjBu|{볹xYΊߕ6lTy SO,YC5g/.I[O ߃Ml=h@"+s_>_l=$ƃL|BVq;s%t,>*^ʭD8n:7<'H}AfiZBc'{xs*2лr0|p$(_6mm[Z3u䥮oB|gG &oC"[,~N=o "r[2uuNe/.*"8q_1]̎D8?u;~DX]rjtqHdSSM;fҺ{ݻE@ߘ_Ӷgp۳!:s՘uR%N<lOevQ{{7A51SH}ځ)xl,N/!モ5. @"ͷ#C4ںqz R%QQ&?xb/i^zESyclmۙCyG4A>gt+-,6=kdl>-{^zD8I?Qb? XQ9Xbµ9lqiƿ .qzlr_$ ӼڙMp +Oxϝ uWDDTU; 'jϿuk\m2>_lZң}!Ndt{o.2a0ڱ"hd6*ҾUyqE$[/$I&+Z06_]=S;zuI '<zѤ%W͘k\Ù,$ ,i^z5&|r/rj4~ݧU晿JD=kl%m*IpU-3&wS$ zy;zn}{PcውSj],Ɨ) :׹"-3[l5`&D$B~pU%H 'YlYv֞/ ^ϝ5խvDoyU2c~yDWDӹRHٯf?M՟`'eDD'f)¢6\c6K|/8߲#>c$%uhO[7hg5])T7M}= gWw>]0,Ɨ$.nƱS=5]uX8$+z~3D=_U+}[^?XՏ=% E^Ok/Eĥ-?,y!""929z8$TV^yaʖC)ʵῴϟaeݖC ߝjLւ*^m]կڱؾϑs㒦xh~ڭNTV^jq#=EDĘ m/k{) ͵7Mul&czs6M/ "Bmb$stfޫ2{v) ZILD']|#awM'K,z30ϹQ6ҥsS %Mc|^!X[3nRэڑjpOb%XйkLjmxDo/ m{=%LHW]XcG?׭㓘Voj_D` ='ՙpVue, <^?JАӡ"3_>鹠.,w8+Y>,^SY"b&1Oўx0D_mGV!voXϗ1AX >.͋'k|Ra󕪺:[iS=^16zL`{8LTOVKά9֎,&š[yDTJnF4 lԈvxuv# vDeº= EUv,G+AruxTV-{<7':{kԌT]OߪjjT=9=*:.Pε'v.ފ2,("^k_~ZߕB׼i7q50;gsIzi1cͥjf%9ܰ__(3{Tu̅KoGk^nq3T~&DX;eE@]ڙ-YkgQIVW~c.TTֈG.> endobj 18 0 obj << /Type /ExtGState /BM /Normal /ca 0.3 >> endobj 19 0 obj [6 0 R /Fit] endobj 20 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 21 0 R >> endobj 21 0 obj << /Filter /FlateDecode /Length 1473 >> stream xXnF)R ArKǶ\FFrsLD"S$Hfi0 Jk||;gs~1(SF3cOdAČӳr巴ʊg72bR^ZkY6q]#Ӊ1:+VYVQ&\)X,Bo5@HWUfM)O&b*bXu5=>-bVh|y%i?, mYMLV s~n:-Ӽrn'>h&!W(EyA5a,YĆX:hB2rf7vL$'v3F1nLL(iIu6=Xt(UFf l,>` Eض8f ìM{q@$1QFE\cľ!m!oR2ŔCJu @ظ$-zTmE h}rxΫ6*w448r8ơF Υl؏/ Eߦ*׻&ӻ E-1uо1WJl)T"0/K8XoMfb~~f8O˴Tb}P '#J r_9ĢsEAzv:ot4zwvu:)f{\Ftp'ҭV7/r,E;K#5_P%' 8Rp^ ʯDDMg$8m`hP )?}uGE(L3?ȧ.]+x÷\mۢm+;|kzbDrW-/(>90BX/֔^2vEl:llu)0Wм~J񇦉 w t6 endstream endobj 22 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 24 0 R 26 0 R ] /Contents 23 0 R >> endobj 23 0 obj << /Filter /FlateDecode /Length 2357 >> stream xY]۶}_1/Hk"I E-ۺ-G]{F"En Xۤę`. C~6ۋ(NDIJtݚ^H ?{z}ǯkկO_ZˮyEu۵zWnwEC):?]^MF8|F~}8H) q\*4dA5af"⡈%* Vi~Bg!a(E3Kuus(*Lz$vc>fu;!uBj`N:QK7cdqD[fvn-g;K_QǛ ӽ۲횜6E1x}ؔ_*WPjӖ:i{'[-̢ }(67Pm:U%kv/~&C!4.CZ4 M.o:=̠~4O`x[ڇ .2L'$Dd:{e]:t$ayQp$|pq@&D#67t3fV%py2r$(Rd<f8l|nvnW8rV67dB?VŒ!T*uK g^6ϒGmN ;`}҉ },VU/C ~,[J. K/î|\* tc"<@" .wXqYrY^GmeE Qrlsu܌d T8rC%FP 71'M ȳma]mvY{71*1r\pSfS2rC5nٹ]m-3J3ڝ{lsßqS/'[-] 7_|Q~ GŽjkQ,s*B-*vZk:yU+\l8sͱ6ɴ'66-7GK+tj<ԇM);M}:{퀨n@S&{KɿMYZl32B*e}IXtU5]=()zW?hDLجMz:C-/e(|dg?GbyNcq@x=IA"̒@~ֵ<=K~VAtxo]иwcoz|DrCp )+6AxB9 UGiH3zo.X2+V߄DWVDؙ'~Jwޝla ڽo$y㕡EG|#B28|wE;q1?BO1oɟJ{Og 㲜B-s̫PD2KK}@vmf_pCt}u=[NCj4^P_סn}%}{F}p}+mñ@U(hzU\7ٛ@h)mWa_#X_qgȸ[l}F#Lr^+a#A:$gd!MڗkD(嚧î`!5_Nei gSA+$=!K!ѷ˹rBO+ׂw.,EDCo V8$%QS*wEջ%[KZ|I TVڧM]sl˷H5YlpK endstream endobj 24 0 obj << /Type /Annot /Subtype /Link /F 28 /A 25 0 R /Border [0 0 0] /H /I /Rect [ 464.5400 416.3466 561.2240 428.5566 ] >> endobj 25 0 obj << /Type /Action /S /URI /URI (https://ica.ng/how-to-register-a-company-in-nigeria-as-a-foreigner-in-2025-the-ultimate-guide/) >> endobj 26 0 obj << /Type /Annot /Subtype /Link /F 28 /A 27 0 R /Border [0 0 0] /H /I /Rect [ 35.0000 401.6946 101.0120 413.9046 ] >> endobj 27 0 obj << /Type /Action /S /URI /URI (https://ica.ng/how-to-register-a-company-in-nigeria-as-a-foreigner-in-2025-the-ultimate-guide/) >> endobj 28 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 29 0 R >> endobj 29 0 obj << /Filter /FlateDecode /Length 2128 >> stream xXMsWѮR @7Yݬ\)hA-?$GT$@J$Av^wCW,bwLQX͇$b%ۆ>~6}LN?".G>#$ϧa};3͎m%σnzivת؛F#e_>^!,eEɄjr+c` Jb.DB#.r\ 鸐 b{2ty2ihK$zeyo?w %4kE["O {ZdQ3}b1T~?E̬O/};O[D"_" kEf\Aǽh-ugPr̳֋^uXT3TGe:E[q8_V'R[`TO&5dP~9m{lTCO jը.4G2EE1`sEKsI7Oo>}gNlij4Z.Ȼ#/-| rqaJ<]֮d^ p 1=i8XQ8ZQ,z3mLL;LJ"ɺ[OPu6Ę/\Ni $|ŅӞ3X3vwy};Oi *ov̎\]>=v X*'fqM{]ƕKdj*l)ߵeUHWfg,smٵϺkj U:ۇ@DIo?1 5 QT2*uCwws:e{T6{[nJ! ]ɋQ ?Q8VEPJ"N΅,)OW'R'xQHPJ *k˕uT. I X>R|v]]^gRR`Tq%ԙ+J}XN~D4U ^|m>S`҃2[BĊe$;Lv)$* ze(x!lqi7є:}Sie KcoEzR=OA.Fs QZġ` DPwc~i]nOٸ7mjjLy$@Ncy}jA k~p`p_>Xlf NjlN k[{_NܚC`PU`wddltd+rdMD/k& uc3P\k@gE!K;nq:8 T?ԔGT}PBܗɀaH!.ΏآRcoCw`P,X$y~s LbD}y?B/qB蜇We7~ 0N_>^őbJ;(Nuj]W7b>&'/ra T|zn~txpI9Q/ur[m;hx4_GVIG`3GmQ`X擠- iJY=.ŜpL%ٵM'> endobj 31 0 obj << /Filter /FlateDecode /Length 472 >> stream xSMo@W#z1mҒ B,qzCuz3&CҎI3H+5簉.r/i%yٕ7E] Ů> 2CMk _Eَxr5i4*v:AX eH@+uD7䧜ґԴ4XORHD1HMWK\_-n1|\:;Vri2ⰙcyYvwu$au3Y /MleeHɒDpzX Ēb(9%b +MX1%ȼ/Ůbx df>Xh?~K],)nh_ Ԝ[]`ưDʉE4=,kyu v}/oQ-3G+ 8MU-)kp7Ŧ*48'q/ endstream endobj xref 0 32 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000449 00000 n 0000000486 00000 n 0000000635 00000 n 0000000738 00000 n 0000002923 00000 n 0000003032 00000 n 0000003140 00000 n 0000003248 00000 n 0000003361 00000 n 0000011501 00000 n 0000011558 00000 n 0000011615 00000 n 0000045524 00000 n 0000060231 00000 n 0000060290 00000 n 0000060349 00000 n 0000060378 00000 n 0000060483 00000 n 0000062030 00000 n 0000062161 00000 n 0000064592 00000 n 0000064726 00000 n 0000064872 00000 n 0000065005 00000 n 0000065151 00000 n 0000065256 00000 n 0000067458 00000 n 0000067563 00000 n trailer << /Size 32 /Root 1 0 R /Info 5 0 R /ID[<1d4dd3d7631568d50c95cbef4b433169><1d4dd3d7631568d50c95cbef4b433169>] >> startxref 68108 %%EOF Complete Breakdown of Cost for Registering a Company in Nig.

Complete Breakdown of Cost for Registering a Company with CAC in Nigeria in 2026

Planning to register a company in Nigeria? Understanding the exact costs involved is crucial for budgeting and avoiding surprises. Our comprehensive guide provides a detailed breakdown of CAC registration fees for private and public companies, including professional services and stamp duties. Whether you are a small business or a large enterprise, this guide covers everything you need to know about costs and debunks common myths about registration expenses. Do not delay—secure your company’s legal status and credibility today by following our step-by-step cost guide!
How a Chinese can Register/Incorporate a Company in Nigeria from China (Cost & Requirement)

If you are planning to register a company in Nigeria in 2026, understanding the costs involved is crucial. The Corporate Affairs Commission (CAC) is responsible for company registration in Nigeria, and the associated fees vary depending on the type of company, share capital, and other specific requirements.

In this article, we will break down all the costs associated with registering different types of companies with the CAC in 2026. This guide is for users searching for how much it costs to register a company in Nigeria in 2026, and it includes a comprehensive table, FAQs, and addresses common misconceptions.

Types of Companies in Nigeria

Before diving into the costs, it is important to understand the types of companies you can register with the CAC:

  • Private Limited Company (Ltd): A company with limited liability for shareholders, not allowed to offer shares to the public.
  • Public Limited Company (PLC): A company whose shares are publicly traded and listed on the stock exchange.
  • Limited Partnership (LP): A partnership where some or all partners have limited liabilities.
  • Company Limited by Guarantee (Ltd/Gte): A company that does not distribute profits to its members and has no share capital.
  • Unlimited Company: A company where members’ liabilities are not limited.

Comprehensive Breakdown of CAC Costs for 2026

Below is a comprehensive breakdown of the costs associated with registering different types of companies with the CAC in Nigeria, including the filing and stamp duty charges.

Company Registration Fees in Nigeria

Name Reservation

Service Cost (Naira) Explanation
Name Reservation ₦500 (+ Remita charges) Reserve a unique company name
Name Reservation (Restricted Words/Ltd/Gte) ₦5,000 For names with restricted words or Companies Limited by Guarantee

Company Incorporation

Service Cost (Naira) Explanation
Incorporation of Company Limited by Guarantee (Ltd/Gte) ₦20,000 Flat rate for incorporating a company limited by guarantee
Private Company Registration (≤1m share capital) ₦10,000 Flat rate for private companies with share capital up to 1 million Naira
Public Company Registration (≤1m share capital) ₦20,000 Flat rate for public companies with share capital up to 1 million Naira

Additional Share Capital Registration Fees

Service Cost (Naira) Explanation
Private Company (1m-500m share capital) ₦5,000/₦1m For private companies with share capital between 1-500 million Naira
Public Company (1m-500m share capital) ₦10,000/₦1m For public companies with share capital between 1-500 million Naira
Private Company (>500m share capital) ₦7,500/₦1m For private companies with share capital exceeding 500 million Naira
Public Company (>500m share capital) ₦15,000/₦1m For public companies with share capital exceeding 500 million Naira

Stamp Duty

Service Cost (Naira) Explanation
First 1 million Naira share capital ₦8,500 Stamp duty for the first 1 million Naira of share capital
Subsequent millions ₦7,500/₦1m or 0.75% For each subsequent million Naira of share capital

Notes on Costs

  1. Additional Costs for Higher Share Capital:
    • The registration fees for both private and public companies increase as the share capital increases. For private companies with more than 1 million Naira in share capital, the fee increases for every 1 million Naira or part thereof. For public companies, the increase is 10,000 Naira per million.
    • Once the share capital exceeds 500 million Naira, the registration fees increase further. For private companies, this means paying 7,500 Naira for every additional 1 million Naira, while public companies will pay 15,000 Naira per million.
  2. Stamp Duty Charges:
    • Stamp duty is an essential cost that applies to share capital. For the first 1 million Naira in share capital, the fee is 8,500 Naira. For each subsequent million Naira or part thereof, the stamp duty is 7,500 Naira, or 0.75% of the share capital.
  3. Companies Limited by Guarantee:
    • These companies do not have share capital, and their incorporation cost is a flat 20,000 Naira. They are often used by non-profits, foundations, and organisations that aim to promote various causes.

FAQs: People Also Ask

1. How much does it cost to register a company in Nigeria in 2026?

The cost of registering a company in Nigeria in 2026 depends on the type of company and the share capital. For a private company with a share capital of 1 million Naira or less, the cost is slightly less than 20,000 Naira for filing fee and Stamp duties . If the share capital is higher like for foreign company registration, additional fees apply based on the amount.

2. What is the stamp duty for company registration in Nigeria?

The stamp duty for company registration is 8,500 Naira for the first 1 million Naira of share capital. For every subsequent million, the stamp duty is 7,500 Naira or 0.75% of the share capital.

3. Is there a difference between CAC filing fees and registration fees?

No, there is no difference between CAC filing fees and registration fees. The terms are often used interchangeably to refer to the costs associated with registering a company.

4. How long does it take to register a company with the CAC in Nigeria?

The duration for registering a company with the CAC typically ranges from 1 to 2 weeks, depending on the type of company and whether all the required documents are submitted correctly.

5. Can I register a company without physical presence in Nigeria?

Yes, you can register a company in Nigeria remotely through an authorised representative or legal practitioner.

Common Misconceptions

1. Myth: Registering a company is too expensive for small businesses.

  • Fact: The cost of registering a small private company with a share capital of 1 million Naira or less is relatively affordable at 50,000-100,000 Naira. This can be easily managed by small and medium enterprises (SMEs).

2. Myth: You do not need to register a business if it is small.

  • Fact: Whether big or small, registering your business legally protects your brand, helps you access funding, and makes you eligible for government contracts.

3. Myth: There is a difference between CAC registration and filing fees.

  • Fact: Filing fees and registration fees are the same thing. They refer to the cost paid to the CAC for incorporating a company.

4. Myth: You only pay once for company registration.

  • Fact: While registration is a one-time cost, companies are required to file annual returns with the CAC to maintain their active status, which incurs additional fees.

Conclusion

Registering a company in Nigeria in 2026 is a straightforward process once you understand the costs involved.

This comprehensive guide provides a clear breakdown of the costs based on the type of company and its share capital.

Whether you are registering a small private company or a large public company, it is important to budget for both CAC fees and stamp duties.

Keep in mind that as your share capital increases, so do the associated costs.

For more assistance with registering your company or understanding the costs, feel free to consult a legal professional or contact the CAC directly.

Want to Speak with a Consultant?

Start a One-on-One Conversation With One of Our Senior Corporate/Litigation Law Experts.
Share this article

Related Posts

Environmental Compliance Certificates for Petroleum-Related Businesses in Nigeria: The Costly Mistake Most Operators Make

Every year, petroleum projects across Nigeria lose millions of naira to avoidable delays, stop-work orders, and regulatory sanctions because environmental

Oil Spill Contingency Plan (OSCP) Approval in Nigeria: The Compliance Requirement That Can Shut Down Your Operations If You Ignore It

Every year, hundreds of oil spill incidents are reported across Nigeria's petroleum industry, with many linked to equipment failure, operational

Environmental Consultancy Accreditation in Nigeria: The Costly Mistake Most Consultants Don’t Know They Are Making

More than 70% of environmental reports submitted for regulatory approval require revisions or additional information before they are accepted, often

error: Content is protected !!

Before you Leave!

Do You Want to Speak with a Senior Corporate Law or Litigation Expert?

OR