%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 24 0 R ] /Count 4 /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:20260809161321+00'00') /ModDate (D:20260809161321+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 1629 >> stream xWr8}G ˶|-$¦ 53Z<=IGu@JUT]sdI[=-ٴRVt4:B7\IM^ŧgSod[kྔc; eeIݱK`ZFUaHYj_c;U2~DҙYRXhi•FPldE-dFb!L\>(h qj@[3@z,ciz!H8āz:v6 3@X)PQR)6Ǒݡ1ܙv(e|&,>P,M#~I4_n%6>\VCa;.XmԃWQٽ*Uw4uUQT7] /Xr)ZHno.N1 )Bρd8R yJGPj0ZjnT.CZSEPq(7[\`+5mG+캁:]anUjVUC>Z[ʌ 8鷎[PS|!~2s-n4:8dutCD@-:])}ɺO<&OuGFx+f&3Ͼ u?P˪[u&*rofoScZ^.n|㴧YPpR]il<X(4"+qass:XKl|/B{$#חenA?[hYȭ:„-~i]Gχ#3t$> sxwj_LMRj  ya0$qN|\&b9^8,Ys!!F!#yGK'"l&b1iG`]=2 |XMN'{Nf#eّ)߇6Y:-']ТmSݛquz~] m ; <+(M=qKDJ&5uPeZfE lZ| lzqC qlg\w"rx ٶDO~poZ endstream endobj 8 0 obj << /Type /Font /Subtype /Type1 /Name /F1 /BaseFont /Times-Roman /Encoding /WinAnsiEncoding >> 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 293 /Height 172 /ColorSpace /DeviceRGB /Filter /DCTDecode /BitsPerComponent 8 /Length 7668>> stream JFIF #/%$*&7%*11444$;?:3>-341 3*$*6>354333333533333533333333<33333333333333333333333%">!1"2AQaqrB3R#bt%5S)!123AQ"aq ?5 -B BMb)RZ[AY_M NNV> ~i '}KӞA_n~|Wk{eC2;ҭ-.cޮ̌.i 8lRHV$w(Rv{g&8| iFz4oeA}*}麤#س"Kn-$rO$e=fg(A'M;$ck#Tf"E`2IlQ밨wq 89H^O^kj*ڠ0wԏ1ӣ7V> E.gg&p&.QP< F Gs-Ͱw0SAd98>@`c ma؟s|&v6PI?d6;ǽAQjezMG\vh*Uj Yjn#02~|Xy"r 6TN[yhT.HUl>+3I]$OHWb.-H D#|̛WoP|VcUk|I~24_vJT*C8SE8R,&Uͫsj7ff@~P$GArOO U BPJ41DЪ SXR[o] h DР]@EDQLdZteB: W`w/i$1V39u#+ʍf8edQv8xr#-ୃJuIWWUxEػW(_ZG E>}O%xU ]$,㳷 eٗ zk5e"I$rARc$ CߊdU_?sd\w-ն XBcx0Arp37PfG;m4?ci[jvA\@qE89eGGE1ۢ8n=x<{WmSMX̷F>Ҵ/ڙn@U/-{|ad5, #fbT'Oz\O P++duyW*FWA6(DcU[mʫaW#wJ>xiQ {YFgۮBǖܡI'+#׏R_كpqŐ'v wώ*nNf nHCkꄬ1#р|\M6_'d\"tIusɌ$rq@AGReB'f=ٌ>r3TvAT(O7#8 l1GQmAʩUT_ j *(X$frT~6`E'9 JonX56+D QMGh:+bmigrK"&$[l1e; c5G=c#̮`x@玙R̎KH%7?֡LeϙN(\\olFJS* hc5Rr6i-#R>݀ҤiUPD)š)‘a5M]kVi34j#T'Ur: x xxHRMjZrW'v&QJ'u>ն 4录Xnc{$n;B[qZeos:%H6U#w#0xT+Wo<4od);UaYBbVTW \RFsUq&85m.'X!^B6 >_z_0[rLOo9%]OS S)~K!*=:}dr%rG@~jkkg+ζYvK#1)A= eQhH%H}sTa,m!U1c 'e`Fk5>]Mφ"4=v*ʣ{/:յH&0A,P-@wtXj=W)x8[QKv/ZWc> N'Qgr *Z,u4"kavj#3c!W3ŜqN|A->@o\7biі2j0jnb= ?۝ā;S{h>'񿎒Q+ER9Wox5OcY<>9v-mϕi5ȷe /c#˄{des'_XbkipKe`ʰ\>1D#ޥEZl0f#4lP%Y.zP5)meV)[OkQ{f]NNCهwk?>Ր~$I;BM+]FIY|G|S0Si*Bx5Qj\uhD kBmw4VVV&iƅb͒XA |R4mMRoƻaw)i2׌/'\ҩI-Hհ hٙT3m{UfIJ=w őPy'ڪ#MGF%ؾGL7QjwHSXO$o &R6f/VyN2e5Ll-K_K% LHK~ M@(7)>tyU1+(]z &2Aoqky웏FCW>n׷U\}A)Qp0I=rORI'&e QhuiȀqR0vkyӢLB,q^K|ElNK/t.e0mi yytfѱJ;Vj, L~y O y]vFe1yީ{\M=߽F ygW;_<1=sJ2 a QM>"̱ƦoU Je'{7'{s5Su<$ Ow.VFk.қ¸:t$KvKRl@G$ENoS"Gdek*krwSsk-Bxrm"z#~O,$IGw{d&zQ?JC|Dyh鲧==X|ï#Ҭ,!mj* DVkq4/#0H c8Z\Hȱ_G#{`iIƊ"*[ rnֹfM݊I?UOxW#`ЇT*֡EW%rq`M 5*B+@Z+}h+=KBAX(ɎBG>H,i(e]ENө4M!TǪ*D*u6H<P*7R7@#IidqPG ppXM`WJ՚n7v*'U>I?U\")+B)RZ"i%Gs4(DU0EpXM (^PNZi-kC,޴ih(ңE`VhR5YX 4U_R"*q(i(DU4m:1QjNhiVNW݀ҥJpB)"5ͫu3e O}G!S.Osd=鸯's•*4F endstream endobj 13 0 obj << /Type /ExtGState /BM /Normal /CA 1 >> endobj 14 0 obj << /Type /ExtGState /BM /Normal /ca 1 >> endobj 15 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 600 /BitsPerComponent 8>> /ColorSpace /DeviceGray /BitsPerComponent 8 /Length 33662>> stream x]EO\k{q5A b("(VD,]TĂHi7ov7%w{#%L~yͫ":蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:"==EzBDqHRC/?~Ï`7p`у஝w-3ёK mݳ׿gg/7ݻi.q1q5eW/_辿^~R_{A۠od݇S?m̞$;;[@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 2519 >> stream xYr6Wܥ]%IMJe3XJ"ʂDwsGd[||IHՐb\% }y{ۭN?[Kb88YJ y$$YG2!mV<c{aȀ#q8I|{~/Ѽ{,YyIÒMBe,#;:yY:3gl m'rT5knmsd[~C[W?,!]wmA߆ϧ-/w6yU=PUJжh}F=b=æv]|(ۦ^A?d*faqO"'+unp %~0婸lPkg`xo^PN5嗣y- ? z#]6bEsij(:ԍʉNC8 p|R[*1Љe Kz[VaԪt_þk=숅Wf%A.d4Lhi$}8Ci9r7XZ,IgID~- A̻*QgT6X͎ynþ]KP LܖgEg2 k*z{ѴT# Ӕzq4” ˒>ÅSL 1j7RR.Zn|S%Ha)" ܩB ]NaX #3復ڼNP7M \r;6 x*DŇ{:8(pE#' O:!].Sx2!F*mT"CSF{mUuD}/J\ά~M[:8G>;ѕh $P@d[ݢv'J2W:nR*y7:[Z :gC ]7O%QP>"݋1[DMQ<}z; ę+[0KP(\+ c$8ZIqUd \W p4iH~γN@}l3ɦ ٍ9Og9Wr!HS]EJҷdW"{ޭ,3-k*ٖ\EF,AWۭsTe02|N܍C> w(2">2@+h49 ?C H̋u:*8 ?N})-Dΐj9][Nq-=ʶ4 8w MYkʏþS*jgrR~%+wbY\%G"[[g 3 tM{:fg}Ç>\9|X|,;Y{Z4gћ.NSZE0!ZM"CE߷Rƅ@VysZjx ꃺrTýC 59$kgDmTG*ԣB~rV~q~iBN1 }dI)" m757V]Q<<͟Ły%8ڰѮc;7% ͱ^%p<0u$|}А˨Qj[OGhjX4?3,ė#Rt Ҁ.yQq v,OB9Rwْ!' ao=gE? b np G4 ʫ33M-(KŐd`F.Vu ]0(v&@7~YaXȮ,B uKs^5+HOVtO>L-THlrկnz \U8/ tIz?󛛫緗7 lFK;άy|4?z/Ο@2zJKʈgFy(iS!32Y+;.1iRuIc(|0GJ$"*.ej{af TxplrFZNDS!\NFԢgY;zIrYH% [Z(6 4˜QAM۶6ɹap_yz endstream endobj 22 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 23 0 R >> endobj 23 0 obj << /Filter /FlateDecode /Length 2867 >> stream xYKsܸWhWreƱI=@P39iU?>_xQmURM81DH9۲wqcc7TlxlMy_7_/F(O"Fbts}jZDz}f\ v CUQOg%;c9VR6z4zY$(qm5Ի25ez(l{رMyDzaݞֲ}=a YU\DIV Hj!ތvSS]Lu_v4SQCqG>joНYGK'ODLIP Hq%,ɢ $g cg2;I4u$^O#?OV'VUӮfWZ ?ng̮J=}6KUd6ʳ]Vc޹Ym[['T8J=5M޻bCyYp9!txiJ'Iu:qC+o59z_@(ҿP.ہ9yet3R4મLV<V =ԏL?dT(Ğ݁(cj](BJ`:)7yvU0j ɒq) nr2^tub > uM~cELbhrHLURĤX"6')>_]$AO$%Z)RRTElR,;7gt9yZ2CϘ.f.t~7njυq%dίH+Nr*nȘSc'[Fy)23ΞLN+H흉!fs5ZGIQ75&mw#S&A'#hCbm_H\6ҍvWm'Ai,xz"E3 P==:D`-K];P=D P.n̾ u" t]i&,S XQ8;_>v#NN[>;<Ɔ˾:.C^Yaz2k}7TAAO G~fدz}[o~|P#}3ܜN =uOlji:K};p5=܄Ƨl"L}=5O}2)b0i]0Qc'=sVϟ7±}.!8 (E, -Xi(ּxwrZ& L`=좯0W蛊`5}|bW83_Њ1]Z R*p% X1+kϐ7D'/7~?[ߨ"#|iٿ}l7ߘ1WAU\n+/߯>|e_>ۯWw+|*@НsEr%۷x/KjIZ(bvT`sCK.52(R7ʃk%y+qf'МCO )uܕ;4.mlrW endstream endobj 24 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 25 0 R >> endobj 25 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[]Oaiz.eYTA^^ޖZi[g VpL[S69eoȋMSwUhp2Opx endstream endobj xref 0 26 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000442 00000 n 0000000479 00000 n 0000000628 00000 n 0000000731 00000 n 0000002433 00000 n 0000002542 00000 n 0000002650 00000 n 0000002758 00000 n 0000002871 00000 n 0000010707 00000 n 0000010764 00000 n 0000010821 00000 n 0000044730 00000 n 0000059437 00000 n 0000059496 00000 n 0000059555 00000 n 0000059584 00000 n 0000059689 00000 n 0000062282 00000 n 0000062387 00000 n 0000065328 00000 n 0000065433 00000 n trailer << /Size 26 /Root 1 0 R /Info 5 0 R /ID[] >> startxref 65978 %%EOF Comprehensive Guide to Business Registration in Nigeria

Comprehensive Guide to Business Registration in Nigeria

Business Registration in Nigeria is the first step toward legitimising your business and unlocking opportunities in one of Africa's largest markets. Whether you are a sole proprietor or planning to incorporate a limited liability company, understanding the registration types and requirements is crucial. Do not leave your business's future to chance, ensure you are fully compliant with CAC regulations and take the necessary steps to secure your business's success.
CAC Revises Service Fees Effective August 1, 2025 – What You Need to Know

Business Registration in Nigeria is a crucial step for anyone looking to establish a business in the country. The process is overseen by the Corporate Affairs Commission (CAC), which is responsible for all types of incorporations. Depending on the size, ownership, and objectives of your business, you can choose from different registration types. Here is a detailed overview of each category and the steps involved.

Types of Business Registration in Nigeria

In Nigeria, businesses can be registered under various legal structures. The three main types are:

  1. Business Name Registration
  2. Private Limited Liability Company (Ltd)
  3. Public Limited Liability Company (PLC)

Each of these registration types serves specific purposes and has its own set of regulations and procedures. Let us dive into each one.

1. Business Name Registration

Purpose and Applicability:

Business Name Registration is ideal for sole proprietors or partnerships conducting business under a specific name. It does not create a separate legal entity from its owners. Importantly, only Nigerian citizens or legal residents can register a business name, as foreigners are not permitted to do so.

Key Features:

  • Simplest form of business registration.
  • Typically used for small businesses.
  • Owners are personally liable for business debts and obligations.

Registration Process:

  1. Choose a Unique Name: Ensure the business name is not already registered.
  2. Complete Registration: Fill out the registration form with the CAC or through a CAC-accredited agent.
  3. Submit Documents: Provide necessary documents, including passport photographs, identification, address, and business objectives (no more than two).
  4. Pay Fees: Pay the registration fee and any additional service fees if using an agent.
  5. Obtain Certificate: Once approved, download the certificate and other incorporation documents online.

2. Private Limited Liability Company (Ltd)

Purpose and Applicability:

A Private Limited Liability Company (Ltd) is a separate legal entity from its owners (shareholders). It is the most common form of incorporation in Nigeria and is suitable for profit-making businesses. This structure is recommended for start-ups and can also be upgraded to a Public Limited Liability Company (PLC) if needed.

Key Features:

  • Offers limited liability protection to shareholders.
  • Shares are privately held and not traded publicly.
  • Can be formed by a single person (if Nigerian) or as a subsidiary of another company (local or foreign).
  • Minimum authorised share capital for a foreign-owned company is NGN100 million.

Registration Process:

  1. Choose a Unique Company Name: Ensure it is not already registered.
  2. Prepare Documents: Draft the memorandum and articles of association, detailing company objectives, shareholder rights, and governance. This can be done by an agent or using the CAC’s templates.
  3. Appoint Directors and Shareholders: Assign directors and allocate shares. The maximum number of members is 50.
  4. Submit Application: Provide required documents to the CAC, including directors’ and shareholders’ details, identification, and company objectives.
  5. Pay Fees: Pay the registration fee and any service fees if using an agent.
  6. Obtain Certificate: Upon approval, the CAC issues a certificate of incorporation and other documents.

3. Public Limited Liability Company (PLC)

Purpose and Applicability:

A Public Limited Liability Company (PLC) shares many features with a private limited company but is designed for larger businesses looking to raise capital through public share offerings. This structure is subject to stricter regulatory requirements.

Key Features:

  • Suitable for businesses intending to raise public capital.
  • Shares are publicly traded.
  • Requires at least two directors and a company secretary.
  • Must comply with Securities and Exchange Commission (SEC) regulations.
  • Minimum authorised share capital is NGN2 million.

Registration Process:

  1. Similar Steps to Ltd Registration: Follow the same steps as registering a Private Limited Liability Company.
  2. Additional Requirements: Ensure compliance with SEC regulations and appoint at least two shareholders and five directors, three of whom must be independent.

Post-Incorporation Requirements

After registering your business, there are several ongoing requirements:

  • Tax Registration: Register with the Federal Inland Revenue Service (FIRS) for a Tax Identification Number (TIN) and VAT Number.
  • Corporate Bank Account: Open an account using your incorporation documents.
  • Licenses and Permits: Obtain necessary licenses based on your business operations.
  • Annual Returns: File annual returns with the CAC and FIRS (first filing is required 18 months after incorporation).

Conclusion

Business Registration in Nigeria involves navigating various legal processes depending on the chosen business structure. Whether registering a business name or incorporating a private or public limited company, understanding the procedures and complying with the regulations is essential. For foreigners, incorporation of a limited liability company is mandatory to conduct business in Nigeria.

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