%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 24 0 R 26 0 R 28 0 R 32 0 R 34 0 R ] /Count 6 /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 19 0 R /I3 20 0 R >> /ExtGState << /GS1 17 0 R /GS2 18 0 R /GS3 21 0 R /GS4 22 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:20260810102947+00'00') /ModDate (D:20260810102947+00'00') >> endobj 6 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 13 0 R 15 0 R ] /Contents 7 0 R >> endobj 7 0 obj << /Filter /FlateDecode /Length 1744 >> stream xXn8}W2"EҷڦXibmTqʒ#N EQtEHCr.9y0*bQ2K,p|Ἑ}]oWrD| b"|z 7a[zkkZ8k֛~zѴ-oA)*W-7a.SX {tzE[nDH cNϋ^A a]St-m^mo'شBw0;~l63pd2pj7hʥnYH;X&Ҁf[<xEAs녦]y^#xԴf d~lCɕ*afŸwn8c)&/::d8P,Cy;DD~U[cݕXz3qekNVC @i#PxDqZ'z#jqYSMlhhod_}HN䄬`]|KZ]{jK}=1A )w.QJn 22wIh,5#8jlF>ώrXu|$ڋQ;XB 8py N?))Ft΅;r[}Sk|Q?q>K_v/v?\ɓ~ 3xk ($ה&EWQ r/]zxD|뢝z@](afTlS9"}W/N墸T-v_H!_+ {B}"T.WoZԞbՁeʒ%L~Z$/JSYC5 ̋UUP1 endstream endobj 8 0 obj << /Type /Font /Subtype /Type1 /Name /F1 /BaseFont /Times-Roman /Encoding /WinAnsiEncoding >> endobj 9 0 obj << /Type /Font /Subtype /Type1 /Name /F2 /BaseFont /Times-Bold /Encoding /WinAnsiEncoding >> endobj 10 0 obj << /Type /Font /Subtype /Type1 /Name /F3 /BaseFont /Helvetica /Encoding /WinAnsiEncoding >> endobj 11 0 obj << /Type /Font /Subtype /Type1 /Name /F4 /BaseFont /Helvetica-Bold /Encoding /WinAnsiEncoding >> endobj 12 0 obj << /Type /XObject /Subtype /Image /Width 297 /Height 170 /ColorSpace /DeviceRGB /Filter /DCTDecode /BitsPerComponent 8 /Length 6309>> stream JFIF ( %!1!%)+...383,7(-.+  -%%-----------+----------------+---------------------)"C!1AQaq"2BRbr#$%3cCSs(!1AQa"2q ?J*V*QZ (P^Զ)#8%=SU%Ţ9^E\8ʀ vݨN523v+.uze34gP圛EP+] ը9]!(lc얋Ei@}chy{ ρ$JH%i;T44@;QaD.- xH縢b\ch9 WVRձ Dǂ'Dq.& sD(#Gf^3O>=1-@ON!2Mk-$ͼS9/ʻuEUEAQDEEEQ U~HΓ#i6%?us d&k:#ݥ+=.&X\RMeq&mU,:3e)唼S1,3kZdupDBúVQEDY:@ƋM.+6lK+6}&g\ $J@b[2o ,]JV%(9.ZNeM!q\(٧L#1b~@5,Q!őVi dxlZuZXm჈xKZ`΍`rdWl35SNoW]x82x.SSfH( (E p#_;0 <єP$)i]I$TQEDQDkhmO%6ZhZ$-֋M?mX>7b啽]5:p-:J!3j]*gb]!>ј䳌A\I ?WAwކ'_]44M?6("baU 1k̿3m+يmbVP0 "gQ)Rq:xK |`1z\t9*h!AJ*VMDQEt(!QE4(EQ6iQ =ViЩxi>#PPlĥnmOh;5d5JtԋfꙥZc2~#k=,-kϚS$щD4%ENU]eQYZstҗ=G r{GR}h,3j pXY3 'LUR9JWMimq3ЍH6Xs3'dnS*SrWN:ʜ`_o/u:^'*qu}y{ Ɓ qCKC^t2]%LGId7_o%:^ΐ}uJK !i<ыkW\5ttOm8_F-6(B9M{D> y5*&l68:Nq5w.j́D7C{*d`ݩ~^UG\! vUK n4^+aGhݛנhxa`FwC~ErfeիFK4y{:<|QÃLĐa ^- )jCXCod"7f*ݎ8+,?~eok]sR}D8 # 4I23q^O^Jd HQ{ym1_ᨐ uޙp{$vn . &o'yW/uP\ֱ<|(l|B8vX4,-+,G^ ,uָp7sNѝ?W/thevձhcd T V )7huwcSlnJኗk5 ٬wlDkX\%b0t==P +յ]K-*J(I Z(Z? |M0~ `08MidYxιqͫA ӿC3!s"ZL3r`ؼ$_Ӧ=HF? ϰ|5p:)6#-(tvf3ל_ _ DK89GpNn f\h6aVJ$.W-^_Zu7>%.w^p3!A'$Ҭskg fMZחmftbtBu{O tw/!\t[Yr^3kn1Yogeְ]hpW:E1!:p 3+s^@>RwHnq$ y-]tvsG;/Oo=~m!:NlYji.6I2'kcF-t8"h|Xm!4a ۔גё(Т:dC HcS7<eqk`@t9_6c$]u;{Go{?[.6v4OYcB{\@BZDOR||&>u.lho.c̈7En ?,&4ΓF lX֟:'678NJwXQp %$`*y+9d]ފm;Krm9&CY9S%73gپvK%a0iZ[3(EgZ!y<xw2N~Ӕ7_FsiFXd wubx/Xi.oGf{a&% lCF9 2_c)"l[E t $v'8N|/ )_ğe=~m(a$PP v 7:g1*z9{zO&W"vtWb@<(Pb1).s\/ 4)x.X=@ k" `p6),eǷ-odptF8y8vħöiG3E#'tm3gUtwpm, 7LHkAw+C"hL@'%oOo)竿ðĹβƤ$O{^ sNiVeiiH2)È;^qK!Z(®h746] )E[,Yt1.3ӷ_A]gmYU'HfV>pgĭi}$fG#!\sm{c“\pK 6fwTbae8}kCЯi.Rq%.m뎘Z.iz//c朚Ů]rw[9rCE-p;lgދ*tnJ'[r>c'בYnJ+6}\EA[38n 7jrBmNPۡ\#¡OˊJƙjSxz#nrvͭKJkE*Pa.Ȥ̞C;Q;nŊ Э/hr翹_cyVG'jܫC;`ô +5[Y rCk]DvNWסӵ/6m[?3L6,Y-}J-lEȵ]Ee3ʵMDH-N۳bS%l?c9yiQ>בرDJ:&Y]-׫#avZc-k3L1oqLݚ!ד3E5kސW(KPVAz.sضy|펐I>nODj;s+ƍm1ԳF=}-KnGhg֨tG5ͱ,_7hw2B\…FC"d2T{#pLF;JoOHVcܵ-(0ƸVmYCfZDsL+=4$rF7qNq\̾듀|;-7wܫJ`Q2R)|n .̄t怶>]Zp.º$H;'QԤ%af\2qDΒ6P\q$类gb>@(?QewdAM&[5>O5wM@m@ &hܙ&p˼Hcnu:G=+QV"\CCyÀMòMi]Qp;GBQVim#;$ů<}a [Eh E3VKM;?`j>O >.pX; h|mg;6K5Ip\?H}UϽ^ss֗>EcmimI7{F\B1Ӕĵ9aD;'15â-KS++jY7vDn"E\0J=>r1Є 18PRdj3=ѼJ/rC+tJXojk5Η/TZWhy ԲQZ&eII'i g^1NU VզOg1J13qr啎Y0#'&,rO473 ;o]Id%IԻ>IO! O,)NIK jh$ސ.TM[qIYxU8UfqĒfry;4MA%`h_䙇X1.<va g94m艹Z Kjx{-*)J.?+% z\"rR,-vd V񨨨ؒ'X-nIe⚃mxJa2)94q=g{^k[R)71 včFQ]ZU>]iH+Z&)5qJ q?k@8ZD 5Pw* "dgKh2eql)'\ى@2tW^Gbgh2GYDMGMsbf69:Dg*Ky3FfKHw4#jn D800 iWL:2n;`Z0 3t%ǀDb:3%kѐ48 n pII%C2)%X *<4+%Gf> endobj 14 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/financial-institutions-advisory-2/) >> endobj 15 0 obj << /Type /Annot /Subtype /Link /F 28 /A 16 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 159.4476 99.6800 171.6576 ] >> endobj 16 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/financial-institutions-advisory-2/) >> endobj 17 0 obj << /Type /ExtGState /BM /Normal /CA 1 >> endobj 18 0 obj << /Type /ExtGState /BM /Normal /ca 1 >> endobj 19 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 20 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /SMask 19 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 22 0 obj << /Type /ExtGState /BM /Normal /ca 0.3 >> endobj 23 0 obj [6 0 R /Fit] 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 2255 >> stream x͎9>Hl2bea[Y0H0l$v]UnEp ;lRvnj/+q}#4BJ^,ԭnq]?Uq~LTeL/7}嫅k*pC ]b#ZY3DUiPT͢X.\]C4Q+99_yDW*w6v۪n|n̷$=6ȶ  Il*_ڣuhЭ2=TugNcd9J~)Vb!}@邾ԋ},.a?4 5J.JL<~0݉.|]-Wc/,w؉2ho@;{[ _c?~yO Z@7gwje)SêD^zJ3װVDk$% #l$rp@G3u}#18ω RւGLdRx*iq4ESٷ'׶Үz$KrЇ%<1e)oLu<2䋖O$%Ldu\=!9Tf$;<$QmM弪d`kK$X d,Z=[L26HdsI;AD9HFeGI8s#ȑٷ tWFv%??$.@,s7&]!Qr6-Rtv?Rd?ej"[Cд E"lh,5"$rqG3!zݼu㵒6T-D5VbV wO҆wpۏC'6I5f–}dCO6?@6U5 0x i.LPt_[&cą ÝDJ<:i(*FbpAE0AvҠ lp-&((2gN)2"S\o?YΖv~n7v_RH0AE韉@o g 'J'۾/h kK ||VO؟y$]ٵaSzWRW3Wz,2{W ^+`xt*cG< V' Jh3ߣȸr9Icz+vc\UJ^y:/nÇy=}k8ݰ +Z_rW9c)/'(z NBil_NP O&aXH 4%6Y$H 'VA*~9QZUgځ:{9QZVm{O3)2"HKQOXUmo׻_~P֩GL?,y97!F.uҢzna5/]5h嫅$E&ܩFrزW.Rvo1 nc*sq/~/^WW~~}~/XWi:iy~s3_n?;9t: :>ŸOfQ7ˍxڈ;LCo {nBc޼`3ō^ E!{~ӯ$>:n;[3C83$NqN/dQ\gh  ujSZ7m/tܤxRҐaA}8f,1Zzv v80`@PJ> endobj 27 0 obj << /Filter /FlateDecode /Length 1802 >> stream xXr6}WcR rS}H̷xOvTDw coqCal{+>$?`mvD|hm.U<}W {) 9[4$, adG1 =8aIO=S9|9g}bMc' KV|o9o?и;fI00KF߰m{'ڣ2m |F;&hxZӺݶ͙~^պ!(TUGQKI5n/5ө8SS-?f#af+Rlv/BՂ)Mɞ< v&{ 97y3r1!D~.fDX/>_9Ɏ/+F7 Ӈ.tQrVGS*kCXho[l{.EY)eT5 ԅ銚e{@>&qU'9vjG#7DU掙e]V=fhsabj|2.xvXW^3IͰO*qqYL/O oϝJܢY)h}w>yG=0vbFz#"?ч>~[Y?}xܭIl+t֒&-7]Eg[3w@Ԍd f5w#{)\q S%LGp*g<}h{P")a͋h ̳('hY#i91r&cBz/ ľ=Ė~$KԷz\]ApN2C-wBG7F-KKV`{IF97 (x1s W6b8CQ endstream endobj 28 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 30 0 R ] /Contents 29 0 R >> endobj 29 0 obj << /Filter /FlateDecode /Length 1449 >> stream xWr6+q|&NL]d@HH„cm Ie#δQ8s@A@O>{8D" Df,ˈB)Z?5]/y{'ߴjzjWtSf0+Ss#a LpJʔTcj- ME[wR eT9'"NzV=+YyREQn%{}RS~jB\A'NñyN}}i͝uRho> = B$iٝHpl۵=zB.?! #DO9Nf5UgW2Ls:]0w*EhǼw`6 ~}N@Wtlw~u;v2_%H, 7 k\ȰG#:zK+=coĢv7Z\*]6)]d"Ξr͓\͓|lWXLzM>Kyv0̨ZfٴRٷ[:AܛaBd>vT;.!iny\Xȳ^;hv jUmɪ-onLN7%w6_:md db);i4ñׁ 6ͫ.AE'dֆT$;([KӏՀttjguvH7(wL\dޑkh y&Uj7[t:3g.P< 2;WA-ݩ;Uފ՗~D?n'2O̼315+N\6ٱFJ+ӠY屮5t yH#_.!]KozTQ6k1,Ў iYœD"| {p}xMM.DȰF9$6!&ի W7`h; pđ{P5o`HCG{@}iY*8&֓%wLƘ!Og+\ ;]y_ H^#) $?1B<pǠ5+<~?{6uOo}_^#8vk-]۷7ۓ+|g</7۴W|V.%GČv_˶^H Bҟ2t,l/GĻAE+;~cHPd8G1[ڹԪ`ђђ.lt v K n%y@6smYj]aL%/Y,[ endstream endobj 30 0 obj << /Type /Annot /Subtype /Link /F 28 /A 31 0 R /Border [0 0 0] /H /I /Rect [ 308.4800 531.3974 399.1880 543.6074 ] >> endobj 31 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/corporate-services/) >> endobj 32 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 33 0 R >> endobj 33 0 obj << /Filter /FlateDecode /Length 1970 >> stream xYr۶Se2ua sqU}$et^$cB I9L'9 xiɧψLbwAryn R/q0%0ŵ.Xo>sSV6_B``VTuY-TU16sj|l|VԵ-,mU7__o/p5*xD2KSZ SU( E x[uir)7!(>%QHy3]&+WzVʘ?X84 UZn\3_LttOw&B& ]",P|zX(b1ouoJ @7;!+/65x4i wlm '{~DRDE6S'B' UQmp\@-H$dĄtX$ OO>~p9 nap9hp;_N#:\\L/?`p;uz\+ vHVa[`UѰT,XJeS>ڙӈqKvfm?+EI»W֙νm cT1Ʒ7-d\Qa3+PT s7?|; XS̝=r7bh#|qΧ7 ~٘m8zs2]Տf>3>ֺA( 1]i]<6L%SRl Oo8l͈(<Sg^Cnׂ/$V_#f'ִ[W羝a~|J0% 8< LP:]^s(Ҝ METSn8J$U>M|YLdyQ|[5NߋN1Ol4A44!^=ha{cv-M I ڒ28d*Hs@2QHAx3h&ӔEbJ|L&!Kŕ4nF' {GVzo漇jRD;^FJ&b/RE 27mi ]QHcJw$H7K%XրOJլ-a&IsN)k%"zS)kR{EUaȂb+Y+RJgEq= 嘗y'/!$(ObOb?w^֫i` M"XPrk6h4͓_.=0/|xЏ湯7yk_e z+W1SPf.MVWjuU(XBj2_xԥG!K V>̶U7,V"zղHvT5,l|I:o">ƅK'p*Z7cn1(ynrl24ةR,9 fqS!?ׁzwrĵ/]'=6YtʮmpmȽnoEwZ I~DU OEJ]_8-(:~G)] R!|n)WsyG<ˎ3J˞ 7Ǘ.{+li^I~JwzmMs 8^ۺ(sSW<-Z«A.8c<.1Kp]7%V}j{fܬ endstream endobj 34 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 35 0 R >> endobj 35 0 obj << /Filter /FlateDecode /Length 1031 >> stream xVn8}Wc di")ѵE Cբm8n~~꒲,(^`@GΙ37(BYlGWK I4"x8|z0۸Lg[bkJŻϰU r} +<݇Ylʾ6  | F`k7S<ڃqyww}UQZb{} EuF1 jaѵ0.Aaڙ%QL2J1&_x"o ppi#A` <1ظY<,aYfn⢬a(%r@(w> % 4Fb, {p9-} U~jg*ƠS<5af07e0e61e9f7f8a9d7ed36c4b2110e>] >> startxref 68543 %%EOF Costs and Requirements for Company Incorporation In Nigeria.
  • No.7 Makeni Street, Wuse Zone 6, Abuja
ICA logo
SPEAK WITH A CONSULTANT

Costs and Requirements for Company Incorporation/Registration In Nigeria

Navigating the incorporation process in Nigeria can be complex, but with over 15 years of regulatory compliance expertise, we simplify it for you. Understanding the costs and requirements is crucial for success. From name reservation fees starting at just 1,000 Naira to professional services that ensure smooth registration, our comprehensive guide covers everything you need. Incorporate your business confidently, knowing you have the detailed cost breakdown and expert advice at your fingertips. Take the first step towards establishing a legally compliant and thriving business in Nigeria. Contact us today for professional assistance and turn your business vision into reality.
Read the Full Article
Company Incorporation, Company Registration, CAC

Incorporating a company in Nigeria involves various regulatory processes and costs that businesses need to consider.

With over 15 years of experience in regulatory compliance, we provide you with a detailed breakdown of the expenses associated with company incorporation/registration in Nigeria.

 

Detailed Cost Breakdown

 

Before initiating the incorporation process, it is essential to understand the costs involved. Here is a comprehensive breakdown:

 

  • Reservation of Company Name: The first step involves reserving a unique name for your company. This ensures that the proposed name is not already in use and is available for registration. The fee for name reservation is 1,000 Naira, with additional charges incurred through Remita, typically amounting to N 1,161.25k.

 

  • Private Company Registration (1 million NGN share capital): For private companies with a share capital of 1 million Naira or less, the registration fee is a flat rate of 10,000 Naira.

 

  • Private Company Registration (1 million NGN share capital): Private companies with a share capital exceeding 1 million Naira incur a registration fee of 5,000 Naira for every 1 million Naira of share capital or part thereof.

 

  • Private Company Registration (500 million NGN share capital): Private companies with a share capital above 500 million Naira are charged a registration fee of 7,500 Naira for every 1 million Naira of share capital or part thereof.

 

  • Public Company Registration (1 million NGN share capital): Public companies with a share capital of 1 million Naira or less are required to pay a registration fee of 20,000 Naira.

 

  • Public Company Registration (1 million – 500 million NGN share capital): Public companies with a share capital exceeding 1 million Naira but not more than 500 million Naira are charged 10,000 Naira for every 1 million Naira of share capital or part thereof.

 

  • Public Company Registration (500 million NGN share capital): Public companies with a share capital above 500 million Naira incur a registration fee of 15,000 Naira for every 1 million Naira of share capital or part thereof.

 

  • Registration for Companies without Share Capital: Companies that do not have a share capital are required to pay a flat registration fee of 20,000 Naira.

 

  • Filing Notice of Exemption for Foreign Companies: Foreign companies seeking exemption from registration in Nigeria must file a notice of exemption, incurring a fee of 30,000 Naira.

 

  • Reinstatement or Relisting of Company Name: In cases where a company’s name has been struck off, the fee for reinstatement or relisting is 25,000 Naira.

 

  • Registering Charges for Private Companies: Private companies registering charges incur a fee of 10,000 Naira for every 1 million Naira or part thereof.

 

  • Registering Charges for Public Companies: Public companies registering charges are charged 20,000 Naira for every 1 million Naira or part thereof.

 

  • FIRS Stamp Duty (First 1 million NGN share capital): Stamp duty charges apply to share capital. The fee for the first 1 million Naira of share capital is 8,500 Naira.

 

  • FIRS Stamp Duty (Subsequent millions): For share capital exceeding 1 million Naira, subsequent millions incur a stamp duty fee of 7,500 Naira.

 

Note: All fees are subject to change based on regulatory updates.

 

Requirements for Company Incorporation/Registration

 

Now that we have covered the costs, let’s discuss the requirements set forth by Nigerian authorities for company incorporation/registration:

 

  1. Name Reservation: The proposed company name must be unique and available for registration. This ensures clear identification and differentiation from existing entities.

 

  1. Director, Shareholder, and Secretary Details: Comprehensive information about individuals holding key positions within the company is required. This includes names, residential addresses, gender, age, nationality, phone numbers, and email addresses of proposed directors, shareholders, and the company secretary.

 

  1. Shareholding Structure: The shareholding structure among shareholders must be clearly defined. This involves specifying the percentage of shares each shareholder will own and any agreements related to share distribution.

 

  1. Main Objects of the Company: Clearly outlining the primary objectives and activities of the company is necessary. This provides clarity on the purpose and scope of the business, guiding its operations and legal standing.

 

  1. Means of Identification: Valid means of identification for the company secretary, directors, and shareholders are required. Accepted forms of identification include national identity cards, Data page of Int’l passports, or driver’s licenses.

 

  1. Proposed Office Address: Specifying the registered office address of the company is necessary for legal and administrative purposes. This address will serve as the official location for communication and documentation related to the company.

 

Professional Fees

 

In addition to statutory fees, businesses often incur professional fees for assistance with the incorporation process.

These fees typically range from 30,000 to 300,000 Naira or more, depending on the expertise and experience of the hired professional.

Professional services may include legal counsel, consulting, documentation preparation, and expedited processing.

 

Explanation of Share Capital

 

The share capital of a company represents the total value of all shares issued by the company.

It determines the ownership structure and financial strength of the company.

Companies with higher share capital typically have greater financial resources and may incur higher registration fees as a result.

The registration fees are structured to reflect this, with varying rates based on the amount of share capital.

 

Conclusion

 

Understanding the costs and requirements associated with company incorporation/registration in Nigeria is essential for entrepreneurs and business owners.

By carefully considering these factors and seeking professional guidance when necessary, you can navigate the incorporation process with confidence.

Remember to stay informed about regulatory updates and consult with experienced professionals to ensure compliance and facilitate a smooth registration process for your company.

 

SUMMARY OF CAC INCORPORATION FILING/FIRS STAMP DUTY COST.

Service Cost (Naira) Explanation
Reservation of Company Name 1,000 (+ Remita charges of N 161.25k) This fee covers the reservation of a unique company name, ensuring it is available for registration.
Private Company Registration (1 million NGN share capital) 10,000 For private companies with a share capital of 1 million Naira or less, the registration fee is a flat rate of 10,000 Naira.
Private Company Registration (1 million NGN share capital) 5,000 for every 1 million NGN Private companies with a share capital exceeding 1 million Naira incur a registration fee of 5,000 Naira for every 1 million Naira of share capital or part thereof.
Private Company Registration (500 million NGN share capital) 7,500 for every 1 million NGN Private companies with a share capital above 500 million Naira are charged a registration fee of 7,500 Naira for every 1 million Naira of share capital or part thereof.
Public Company Registration (1 million NGN share capital) 20,000 Public companies with a share capital of 1 million Naira or less are required to pay a registration fee of 20,000 Naira.
Public Company Registration (1 million – 500 million NGN share capital) 10,000 for every 1 million NGN Public companies with a share capital exceeding 1 million Naira but not more than 500 million Naira are charged 10,000 Naira for every 1 million Naira of share capital or part thereof.
Public Company Registration (500 million NGN share capital) 15,000 for every 1 million NGN Public companies with a share capital above 500 million Naira incur a registration fee of 15,000 Naira for every 1 million Naira of share capital or part thereof.
Registration for Companies without Share Capital 20,000 Companies that do not have a share capital are required to pay a flat registration fee of 20,000 Naira.
Filing Notice of Exemption for Foreign Companies 30,000 Foreign companies seeking exemption from registration in Nigeria must file a notice of exemption, incurring a fee of 30,000 Naira.
Reinstatement or Relisting of Company Name 25,000 In cases where a company’s name has been struck off, the fee for reinstatement or relisting is 25,000 Naira.
Registering Charges for Private Companies 10,000 for every 1 million NGN Private companies registering charges incur a fee of 10,000 Naira for every 1 million Naira or part thereof.
Registering Charges for Public Companies 20,000 for every 1 million NGN Public companies registering charges are charged 20,000 Naira for every 1 million Naira or part thereof.
FIRS Stamp Duty (First 1 million NGN share capital) 8,500 Stamp duty charges apply to share capital. The fee for the first 1 million Naira of share capital is 8,500 Naira.
FIRS Stamp Duty (Subsequent millions) 7,500 For share capital exceeding 1 million Naira, subsequent millions incur a stamp duty fee of 7,500 Naira.

 

 

 

 

 

 

 

 

Print 🖨 PDF 📄 eBook 📱

Want to Speak with a Consultant?

Start a One-on-One Conversation With One of Our Senior Corporate/Litigation Law Experts.
Schedule an Appointment
Let's Chat on Whatsapp
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

Learn more

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

Learn more

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

Learn more

Schedule an Appointment to Speak With One of Our Senior Legal Consultants

SPEAK WITH A CONSULTANT
Ibe Chido & Associates is a Leading Corporate and Legal Consultancy Firm in Nigeria - Providing expert advice and solutions
Customer Support

+2347085512510

Company
Services
News & Insights
Copyright© 2024 Ibe Chido & Asociates (ICA), All rights reserved.
Facebook-f Instagram Linkedin-in Twitter
error: Content is protected !!

Before you Leave!

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

SCHEDULE AN APPOINTMENT

OR

CHAT VIA WHATSAPP!