%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 38 0 R 40 0 R 42 0 R 44 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 33 0 R /I3 34 0 R >> /ExtGState << /GS1 31 0 R /GS2 32 0 R /GS3 35 0 R /GS4 36 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:20260826201306+00'00') /ModDate (D:20260826201306+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 17 0 R 19 0 R 21 0 R 23 0 R 25 0 R 27 0 R 29 0 R ] /Contents 7 0 R >> endobj 7 0 obj << /Filter /FlateDecode /Length 1518 >> stream xXn8) +=NMid K+J e% uLe,|q |aq$0"5koofJ7V|?[YRTQK݈ZV90N'Y pF|@G{Bjk\bHA@Tt-ŒfQj%ײXW* ֙v" w"By+3'\5ZBW5(Kzva,8~^3~L=c$S^A[(4,xvJߤ[hc ccL$".g0">{鲰Y:S;tp(`yHxBLO^6oaࢎ'Q?Il@5C-3_ϭ~}o?!(0A %:'>{IF1Nƻᢎ{Yɲ-),KhP{GU4!^ R1\x\.M*=>"fq"0L~d^2$\MM9reVhcqB$0Bƽd (A.x]U+UTWbԶNwC>#71BNxbu(2IqN&P[i($ʰ@+bxf]0]SYk"$v,HR7w'!wxMi~ΧfuaxOq7U=fښ{lGt dYl|] n!@AD}6R`41w^E{X7NsbJ <+( bIWsH1~HIzJ"jhHL}8k2^lS z>쏻~|0.n/flӅvqPeex7d0+ӊ(ކPp*3x߬B 'رh#:mkdn{7I ,}.t8/N? tt eyʖNwC=zσt9Idۨ`!r-[*f{[>-A2p i^&H endstream endobj 8 0 obj << /Type /Font /Subtype /Type1 /Name /F1 /BaseFont /Times-Roman /Encoding /WinAnsiEncoding >> endobj 9 0 obj << /Type /Font /Subtype /Type1 /Name /F2 /BaseFont /Times-Bold /Encoding /WinAnsiEncoding >> endobj 10 0 obj << /Type /Font /Subtype /Type1 /Name /F3 /BaseFont /Helvetica /Encoding /WinAnsiEncoding >> endobj 11 0 obj << /Type /Font /Subtype /Type1 /Name /F4 /BaseFont /Helvetica-Bold /Encoding /WinAnsiEncoding >> endobj 12 0 obj << /Type /XObject /Subtype /Image /Width 275 /Height 183 /ColorSpace /DeviceRGB /Filter /DCTDecode /BitsPerComponent 8 /Length 7916>> stream JFIF ( %!1"%)+...383,7(-.+  -%%---++-----+---------------+--+-----------+--------"?!1AQ"a2q#BRbr3Csc1!1AQ"q#2Ra3 ?ӵ+Q!4/,B!j{TSڋM7v벙TQWeFLJո{>ٜ}q~TB'* "ZjP(JmJ+ Nj{RXjEڞHJqXB E+QmJԮj{Q-Oj. ԭEԭJ ڕ`Vj-EIE`""=v\,BNd'c (56Drét@6ѼS-p)m&2t;y*tgy`]w%*waoc@s ?($wN֙V/F5%mNo)Zlh{_{8>H5Za-U"9.H5rlԭE`vj%FBZb{q ԭF ObW mOZ [Rڐj-J+RԭJXZj{Qp;S#Z.Mj5B.`{+<$Iu3Gn f&=&5oGܮykGLtJ۳i_V>'O2 %JkYл7>kBHYsH"rLz='dO+?kt:@*::HuZx-. :74Iz|P-GRy xڽR^̫'ZjV-.g+Sڋb{Rx kRVj(jpԮe@Пx3:*T$!`f;5*c!9؆kz`4kشZxfoU.cmkȄƜğ2X1jS\#V.fi6Sخpgfbb-Qb#b2lMj=ZA RԭE-Q)x%)Ib ޓy`x.8ðcUmn [=D渞5Bh!Ak͔IzqM߱TtS=ӃXKguS-7Cc༵ڣQat2D{9 UZʏ 4&noסIYleZtׄQ#Z Hf q갸luCAeŻ>Kjh)} 2 .7<4~]Boҩ7ob~";p 9y?F+Ts@=x&w}CZCn3h::@uΗw5jyGO:W\\ i2dw}$ς3 #*чp0 5`s EhKm2ec=ӹJ^:PuܴX{}1rdWt\Y̦2D[YO#$|mF`DI +3VhNPQzVF>;BlpMWL!:.S 0vGN+ڞeD2]D5IW@sIB}Q+Vh]R>)GP}%jm!KZs)]UtZ* u\cED4Ix"* 3eїSHy(;JB`FR7䫬t"̓LIL5:u q##U;cuj} Ѵ "PM` a%fٶ tI٤6;KMk} dEZeq&'b<0jY$7&d+GA+8Kcrp;vpRW֚rn9wW߃[LNi 1.CkvP5j|$Q5YeW_$S}a268B;9|;â)=)(8-'N !s_|A nXXiֹ E8?"ҺByoi'8?$k~b<Έ5a\n"fq3v{9J&vuCn 1>jiV>6p*Os˲EnQT\&n Rjj3RLstZ vZIZ D̙v~9.;:z-t]H7sWN4Hz\vDv GT ̆wDpM@DSsl:e|$r]>}SӻęR.s2HWVRf\ 72C3WQ7'RQT㏄L҄\c|ГKf9:b&j*R4A0#M!`2]M+fk7ğM8aG3 ^_L#q*jIkϵ.7fqp?ST)裶gk ;IwtP fD83;9h;xUqk;w+9֫M'7ώМI틪,g2I7hTpsNx=Ԝ X81aZӶ4{ >Y ֛^3Gnn4_|]#_Za{Q]my L)=TuBc.$6G69?MJW;=-Qފo;-8?sXUĵ-̒AmZ|3W̶G(6?ǜJjutCI]'.v疞9Zkv<B4Rk 7ڒGG} u^S}>|ϳ}kiTs.1,DuJ磖Hopi.RMcS?IR[]v9z]Mw;ҭZX;ͭ ^]q> ;c+fV2IŝF qXm-\ipV(q  S$A'#eȺĞ5'mJSuT|DLs\-^qZ5)@ri$ ߚ ޏWi= =]i*_N-SD`*-5l5'u%g14i jHmeq3;8BmqU* Z*ض]1+v7 nh75X9`8s3%̳RN\E*W%m,*)ruUI"Rc{x8ڞQxZ̆8R4WOɏvS87*'iTczu7ݝe8n4Ⱥ vLv5Uֈ!٨}D7|U#i)}5wJFG~{7vP»KnA?o6m⠔WըZ6\; ~xfP=qk!CF 9Bu}?aCQ8]3aAY:*T)1 c^ Z9J֒f,{4=ԇ8]h?Uu1EsGX:=0m!4 ]Fps;9oh'q KYƪ~sٞj+Fh˹ H+!y_kMI$l|:꼩"^UUgMzur[l;)hk{Q.v 6xu2 =K@X/*9AQǽNdʵE "CW&Lr(0ʋ鞃:5?+=Plo<9v;#4.`&/:giG3AӗѨNgO40 O(.0YǏU[IZZI d+v OUQi;%kQFk9?5_4f摏]vҽrpkZg$I꺛qf"o17ZgyC`yU]L#N:c:3tuͯhw$ތ<>ᴴ RQ%ѰAw#{%Sw5pS}S_O]T-hapܼ["cjc;B=#*2QjW8ˆ(*t@r?Ux 'A SQUP]ibiw!ئ~w eSW.—d)n?U=`<]G~ӒijAl&9p0}851zV}nR$k{"~9?$BuyHRgʟ)}&75l#&sU*g/V# *ǛLX~yrN4g zgw?IS;o]0 cGT,Y{ϐ _4}I//9BټNIf}lpZ<›85n~$КhH872uovIѩ [(RGV,U #7@`%9(ir̆躩7A㕯`W҉̏F-"-V<ȩрg ELh cOQC}?謸Qsj&썩IYoƒI%b)I* )ܧI2DjI&FU@I$L0ĒM"mj$:xI%{%' Z&6N.|howTR@@I$1J!Nt$M $LdI'Ɂ$R endstream endobj 13 0 obj << /Type /Annot /Subtype /Link /F 28 /A 14 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 334.0296 354.4280 346.2396 ] >> endobj 14 0 obj << /Type /Action >> endobj 15 0 obj << /Type /Annot /Subtype /Link /F 28 /A 16 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 319.3776 261.7160 331.5876 ] >> endobj 16 0 obj << /Type /Action >> endobj 17 0 obj << /Type /Annot /Subtype /Link /F 28 /A 18 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 304.7256 396.4640 316.9356 ] >> endobj 18 0 obj << /Type /Action >> endobj 19 0 obj << /Type /Annot /Subtype /Link /F 28 /A 20 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 290.0736 362.4680 302.2836 ] >> endobj 20 0 obj << /Type /Action >> endobj 21 0 obj << /Type /Annot /Subtype /Link /F 28 /A 22 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 275.4216 316.4360 287.6316 ] >> endobj 22 0 obj << /Type /Action >> endobj 23 0 obj << /Type /Annot /Subtype /Link /F 28 /A 24 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 260.7696 265.0640 272.9796 ] >> endobj 24 0 obj << /Type /Action >> endobj 25 0 obj << /Type /Annot /Subtype /Link /F 28 /A 26 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 246.1176 215.7320 258.3276 ] >> endobj 26 0 obj << /Type /Action >> endobj 27 0 obj << /Type /Annot /Subtype /Link /F 28 /A 28 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 231.4656 411.8000 243.6756 ] >> endobj 28 0 obj << /Type /Action >> endobj 29 0 obj << /Type /Annot /Subtype /Link /F 28 /A 30 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 216.8136 124.3520 229.0236 ] >> endobj 30 0 obj << /Type /Action >> endobj 31 0 obj << /Type /ExtGState /BM /Normal /CA 1 >> endobj 32 0 obj << /Type /ExtGState /BM /Normal /ca 1 >> endobj 33 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 34 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /SMask 33 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 36 0 obj << /Type /ExtGState /BM /Normal /ca 0.3 >> endobj 37 0 obj [6 0 R /Fit] endobj 38 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 39 0 R >> endobj 39 0 obj << /Filter /FlateDecode /Length 1612 >> stream xXnF}WKޗA츖>yX+i^^%])"J+̙3beAXOxC[Cpr͙WwrJ*[r[v[=A/*2U&,EZʬRVj#!şu KUH^;Ѹl@Sȯ*d*DɓV T"IZT*JF)C."+A)*I\zFKUT62ٖ(C<*DRYLa\mN`Qr^[S[Y!H6\@G[u;g0w{(mNwZcN#Ѿm;rۗn_,DpU/hC*/)Z/!_#q`dT8YįĶ#Һ`!P tN'V`-$) ׭WK_c*&O2xϜ*KdOkVlG*DK ,ri7DZt YWB_%ZMM3iHQ6 c%ӔH3US/̷m|*"t98,~zuޢRr t w1{.< 5| t MUݿ>"5982QL~B=0B,q vgۼveVt uD¹'] GNT+A.jkh`Thq!KKIu[[9on^J(;2zwe AABNl]Fm;E9L,Jg){mǸ0|6x5q~..OFfn`:U?׸}Ǥ6F?HIqZYlֹN뤽Lq2Ag6!~vY`N:5_MΡzvb3w@[' &ONlXs.sP:RDk)=oWNgӫl@mâ^ZN7nq|W|\dHǰ뎯޺u;XKN8˯t&}8FWsdsܡ"\=4ΎW?uM_85XDT K%#_3ceOW.mg?&|xt ߊ>ٛ],(Xa)\;[&-5[6‘ A^<=2p7ut9/"5 endstream endobj 40 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 41 0 R >> endobj 41 0 obj << /Filter /FlateDecode /Length 2789 >> stream xYے6}cReӸ̋K_֩L>$yH 8Sߓl7qrtFqN?^+U]5̐ yF+J0rkT庩TIᄒKM3 WvZaTu%U#n?O}l5҂۱ӉUIRKZqt>8W3o&2d}8xsKq6v<ٶr'^iCSdRZm6wPm|!9TÀdOH] N4Fĵ6%Y_J3DKg^+UڪbuYF%^E{=p8٤ n Tqu $&w/r>~]ѷ(z3@!N@D@^qA;F&Y ǸN>!+f޿yu"`ggj}yp0ukV,w@cl'rhǙ [fbF]it]k н%S.w$Z-be bdrW=aWvzz Pg+Di2q@Qb0ȉbB}Ku۴Gu-z~iKH,[&^u]KQ*|bB};!2z\\=Gz)[,_CځΛBwXsjuwvL|`vx$>l7a:yX`Ck`0EtW6wq>y?+$dʢGN\rM+u `Cc&s%Kq3|V4ѷ, VS+6tbp^8 E*QAaQ;D&[ ǸNl,RE|s嬍npBžh=Pr:xemM֒v)\>sX#"oABR ^|}'W2_:9 $-;d/~xGWl#m^\d4dP.YWǛ}7U7yQSߤ2 @r2EшL S@D4!= iuO[ 8 VauUA})}b"H;WcL#VϑʐGLnDK*:w'n(Aj!KHֶ;̡$d[-cEڹd|jO_~$[}|-aG!0`zm!htmYq|A&WQ@Q;,[xF߲(Lr rSX !(W\^qA;F&Y ǸN_'YmgbWw64İPqv1,yqI-[h޷̪yWduuo~ XPQ5,jx7x:`T'W2/CҞx']~i|W !=0@=/{ AO+*!s(m|Lkrv! 4Q=2궟.]f,2tU-c{k8C> endobj 43 0 obj << /Filter /FlateDecode /Length 2245 >> stream xYr8}WcRA^@/)bgcivH5E*$e{K@B\[5n>\x<w?(A%ǂVz{G-bFGZ# rOt+wyYW]~ |'4I0À{M~k<̊}~<ᘕ9jL3` AdMy!(`^Oׇˣ#ʶ [lZ\>er#k]Oc'a2O$>oSVc"M׷UGYv IXu߾e=euu*ۆ "d'Mմ?-JcK8cxh\7j3J)7vm63),G(ԻrZ""sD#uiiG)2R$#Q31D`>2TT'Jcܨ3 }ս.abcn&BsBv5T9Y@`P5!ؐ3U\6X9c\u {- Ǣ,-n,O~]׋4A$dLNqIWes儣*_ AmUSEtdp+\Ze&8`eeouu_NoHWŗ쌟pFbX~bi} "fA8-?1LEhX~!ff`]3x3aOL<0AsEOr꺪e+U.sL]AղFWܨDbyR^ ep[E^GQ^N:NpB`L*79@>-j<;mVL H /w1Wcq>g{3w_-;E3_vi{vtgp~t[iQ X=cЩ%7{Dр @/H8 SW.&O[=VZLxYrO4kjaec}W{}UR04+lIJB 㜠f?u泹v5dnתUj1Tu DS*\J-p%^:RENK^jǾzTaRՄ;Z-Ųf=DU_ f‘`{4;$ZNֽ uzQI߹|)KB/܎.ȈYl83EumuETGb1E^gKƦBH9*}qu l@U`q R_C;G)lQCуBD[M> F(\z)J~ 1{ q1`hL]ju(}0B"}_v& 4l ?YX3fw*/<O㿷.8E@+6 A?(%⾇RJ9 %T#8A<FnS#Z6X̖4FQ?Nzc:O'n/v%.,a_!ԏɮCv:%**,]KpDS]0RwaCu @P58-׋TuU)i\e"/.lUS endstream endobj 44 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 45 0 R >> endobj 45 0 obj << /Filter /FlateDecode /Length 1490 >> stream xWێ6}߯rEJ%}X8M"m6RtمJ._ҡ,ɒ5Ҿ\̙Cǁoz7/ꇰ ?) J6w}hQn؛0u2?&VY].㟀ExFxcP I( {БAso9fţN֪RIb/ًFOa>) :.xeT[wBmfK!#ܱ%@`O /gc~T;T<Ǣ;W&0f;+4L]B#0+8t@ HaTĒan7z~=:F0) So 'BeLR]u P! {l|xhTN 7=<06a6957a297211e470fd2271b30495d1>] >> startxref 70176 %%EOF Registering a Shipping Company in Nig: Costs & Requirements.

Cost and Requirements for Registering a Shipping Company in Nigeria

Starting a shipping company in Nigeria requires a minimum share capital of ₦25,000,000, with foreign entities needing ₦100,000,000. The process involves registering with the Corporate Affairs Commission (CAC) and obtaining licenses from regulatory bodies such as NIMASA and the Nigerian Ports Authority (NPA). A detailed cost breakdown includes CAC registration fees of ₦10,000 for the first million and ₦5,000 for subsequent millions, plus stamp duties and NIMASA fees. Additionally, foreign companies must register with the Nigerian Investment Promotion Commission (NIPC) at a cost of ₦150,000.
Shipping Company Registration

 

Setting up a shipping company in Nigeria requires thorough knowledge of the processes, legal obligations, and financial commitments involved.

The maritime industry is heavily regulated to ensure safety and adherence to international standards. This guide provides an in-depth look into the cost and requirements for registering a shipping company in Nigeria, along with the steps you need to take to comply with all regulations.

Table of Contents

  1. Overview of Shipping Company Registration in Nigeria
  2. Minimum Share Capital Requirement
  3. Detailed Cost Breakdown for Registering a Shipping Company
  4. Step-by-Step Guide to Registering a Shipping Company
  5. Post-Incorporation Registrations and Approvals
  6. Requirements for Foreign Companies
  7. Frequently Asked Questions
  8. Common Misconceptions about Registering a Shipping Company
  9. Conclusion

Overview of Shipping Company Registration in Nigeria

The Nigerian shipping industry is governed by several regulatory bodies such as the Corporate Affairs Commission (CAC), Nigerian Maritime Administration and Safety Agency (NIMASA), and the Nigerian Ports Authority (NPA).

These agencies ensure that shipping companies meet legal, safety, and operational standards before they can commence operations.

Registering a shipping company involves obtaining necessary licenses, meeting the minimum capital requirement, and complying with tax obligations.

Ensuring that all legal requirements are fulfilled helps shipping companies avoid penalties and interruptions in their operations.

Minimum Share Capital Requirement

In Nigeria, the minimum share capital required for registering a shipping company is ₦25,000,000. This capital must be subscribed and paid before the company can be fully registered.

For foreign companies, the minimum share capital is ₦100,000,000. These capital thresholds are essential to ensure the financial stability of the company and its ability to operate within Nigeria’s regulated maritime sector.

Detailed Cost Breakdown for Registering a Shipping Company

The cost of setting up a shipping company in Nigeria depends largely on the share capital and other statutory fees.

Below is a comprehensive table that outlines the major costs involved:

Share Capital Requirements

Category Minimum Share Capital
Local ₦25,000,000
Foreign ₦100,000,000

Registration Fees

Cost Component Cost (₦) Description
CAC Registration Fee ₦10,000 (first million), ₦5,000/million (subsequent) For Company incorporation
Stamp Duty ₦8,500 (first million), ₦7,500/0.75% (subsequent) Required for Company incorporation
NIMASA Registration Fee ₦300,000 For maritime-related businesses
NPA Registration Varies Subject to port requirements
NIPC Business Registration (Foreigners) ₦150,000 For foreign-owned businesses
SCUML Registration (EFCC) No cost Mandatory registration for anti-money laundering
Trademark Registration Varies Optional, depends on service provider

Additional Considerations:

  • Filing Annual Returns: All registered companies must file annual returns with the CAC to avoid penalties.
  • NIMASA Inspection: A physical inspection by NIMASA is required as part of the registration process. This ensures compliance with maritime safety regulations.

Step-by-Step Guide to Registering a Shipping Company

1. Company Name Reservation

  • First, you need to check and reserve a company name through the CAC’s online platform. Ensure that the name aligns with your business objectives.

2. Prepare Incorporation Documents

  • Draft the Memorandum and Articles of Association reflecting shipping as your primary business activity. The object clause must be related to shipping.
  • Provide identification details of all directors and shareholders.

3. Payment of CAC Fees

  • Pay the required CAC registration fee based on your share capital. For a share capital of ₦25,000,000, you will pay ₦10,000 for the first million and ₦5,000 for each additional million.

4. Submit Incorporation Documents

  • Submit your incorporation documents to the CAC, along with your payment receipt and required forms.

5. Registration with NIMASA

  • After incorporation, you need to register with NIMASA. This involves paying a registration fee of ₦300,000 and submitting relevant documents such as your Memorandum and Articles of Association, tax clearance certificates, and financial statements.

6. NPA Registration

  • For shipping companies that intend to operate at Nigerian ports, registration with the NPA is required. The fees and requirements vary based on the port location and operational needs.

7. SCUML Registration

  • The Economic and Financial Crimes Commission (EFCC) requires all shipping companies to register with the Special Control Unit Against Money Laundering (SCUML). This is mandatory to open and operate corporate bank accounts.

Post-Incorporation Registrations and Approvals

After registering your company, you will need to obtain additional licenses and approvals to commence operations:

  • Federal Inland Revenue Service (FIRS): Ensure your company is registered for tax purposes and obtain a Tax Identification Number (TIN).
  • NIMASA License: The NIMASA license is mandatory for shipping operations and requires regular inspections and audits.
  • NPA Operations License: If your company operates at any of Nigeria’s ports, you will need an operational license from the Nigerian Ports Authority.

Requirements for Foreign Companies

Foreigners intending to register a shipping company in Nigeria must meet the following requirements:

  1. Minimum Share Capital: ₦100,000,000.
  2. NIPC Registration: Foreign companies must register with the Nigerian Investment Promotion Commission (NIPC), which costs ₦150,000​
  3. Two Directors: At least two directors must be listed for the company, and they must meet the legal requirements set out by the CAC.
  4. Joint Venture Agreements: Foreign companies often enter joint venture agreements with Nigerian entities to meet local ownership requirements.

Frequently Asked Questions

1. What is the minimum share capital for a shipping company in Nigeria?

The minimum share capital is ₦25,000,000 for local companies and ₦100,000,000 for foreign companies.

2. How long does it take to register a shipping company in Nigeria?

The process can take anywhere from 4 to 8 weeks, depending on the completeness of your documents and timely payment of fees.

3. Is NIMASA registration mandatory?

Yes, NIMASA registration is compulsory for all shipping companies operating within Nigeria’s waters.

4. Do I need a physical office to register my shipping company?

Yes, a registered office address is required for all company registrations in Nigeria.

Common Misconceptions about Registering a Shipping Company

  1. “Only Nigerian citizens can own a shipping company”: Foreigners can own and operate shipping companies in Nigeria, provided they meet the share capital and NIPC registration requirements.
  2. “Once registered, no further licenses are needed”: In addition to CAC registration, shipping companies must obtain licenses from NIMASA and the NPA before commencing operations.
  3. “The share capital is a one-time payment”: Share capital is not a fee; it represents the company’s investment capacity and must be available during registration.

Conclusion

Registering a shipping company in Nigeria is a multi-step process that requires compliance with both financial and legal regulations.

By understanding the cost and requirements for registering a shipping company in Nigeria, entrepreneurs can navigate the process smoothly.

Ensure that you meet the minimum share capital requirements, obtain all necessary licenses, and comply with post-registration obligations to avoid penalties and interruptions in your business operations.

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

Product Certification in Nigeria: What the NIS Certification Mark Really Means

In Nigeria, SON operates both mandatory and voluntary product certification schemes, yet many manufacturers still confuse MANCAP with the NIS

Employer-Based Health Insurance Scheme (EHIP) Registration in Nigeria

With Nigeria’s health insurance framework making coverage mandatory for employers and employees in private-sector organisations with five or more staff,

Environmental Management Plan (EMP) Certification in Nigeria: The Compliance Document Most Businesses Ignore Until It Is Too Late

Did you know that environmental non-compliance can lead to project delays, regulatory sanctions, and even the suspension of business operations

error: Content is protected !!

Before you Leave!

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

OR