%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 47 0 R 49 0 R 51 0 R 53 0 R 56 0 R 58 0 R 60 0 R 62 0 R ] /Count 9 /Resources << /ProcSet 4 0 R /Font << /F1 8 0 R /F2 9 0 R /F3 10 0 R /F4 11 0 R /F5 55 0 R >> /XObject << /I1 12 0 R /I2 42 0 R /I3 43 0 R >> /ExtGState << /GS1 13 0 R /GS2 14 0 R /GS3 15 0 R /GS4 44 0 R /GS5 45 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:20260817065627+00'00') /ModDate (D:20260817065627+00'00') >> endobj 6 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 16 0 R 18 0 R 20 0 R 22 0 R 24 0 R 26 0 R 28 0 R 30 0 R 32 0 R 34 0 R 36 0 R 38 0 R 40 0 R ] /Contents 7 0 R >> endobj 7 0 obj << /Filter /FlateDecode /Length 2531 >> stream xZr}WcReØ n~ْ%V71}!dV|m$gs# fJ%9iM(c~gKJEċ,5%rfvw ;&)XxN+=(&5!솪-;Un~ʡjR6+rSֲ'eT XmdWo9hM_=HaW_#"7gtW ^~UjqESq;ia4dWjO.zRXeY/YV͆Za}׮vˡzWxuuۮ&"DVL# ۶eG.ۦVK."Znve"ʮP r9<ڟAvzmo I΢eH%׺FZ#m5[ nk$"dqP֚=“͒ 7,XJY'@-kYvpTޏ*djŎz 䶓UhbPvUqo{_6OSXx 7mWq?N~aA'RH^ Mj Q•&Ui`&KB?I3 ~8{ᆒM`#WB~ÇGG@55Q2%t'=wT+BǚifCS;fCCwF8z2=yz9<e=Vc'_G0!H 6.l ዣ0j:@(C ۩XX%&w?6YR]=ݣ<^"C,CB8c0|C'm\o,5mfG$+Mt@0FOl1Ó6n῾}zcJ|r'\dSR+8JiN86H >)Yp!K`({M d\%"ŢȔHE Y)F%Vd Uh)&Rql7T7C/ZvꥼpͣT5Ạ~`QuʧjtGmsxbNPqG@wY%4#!D"|ז&B+|ksJÝflmX6WHZM4r*rj MZ?P g&_rccG5?ԄZfEĞ ;`'bR= ³Дv܄l@e9=u3;GFkcČ+b_dqXynl0Ftn>8߮/?fQ?W'՘Ge.=Ƈ|k߫.W۲3υ|TUݿp/x_^jA_ @qؼU&(9MQoO MB5x\z m'H@]gTvC:+ء";8tl1?I1/"O-r# PL5M ZUJ/<0siZh12]iwR,jtjmu#rw9?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 336 /Height 150 /ColorSpace /DeviceRGB /Filter /DCTDecode /BitsPerComponent 8 /Length 13088>> stream JFIF ( %"1!%)+...383-7(-.+  5% %-+-/-//.//55-----------/--------------------------P"A!1AQ"aq2B#Rbr$3CSc1!1A"Qaq#23 ?Ƙ5f7ނpXuD{ܸzv"α5N6d9.>VJ]^k1"~4q#Vsy";e\!P.{(;<96>#ԻΟ[-L|26ޙf&I3(=ցD\EF0R7?I;zn g+yv:]X*oJDY[( ]PZ`.O?z (}}@;+ZPq_G6Fp{`|AOhj̀b,Rveeۼ73,ZmDH`{껆ǩEHIaFSdϹ Dv)4(+f6 wE]}_j95>zyT鹃,A#W܍TGOiƎuM"mA>+ba {)ӎR.4g܀7>5^w?1Í&+3 pp&}h@85w\k`,^ -6Uv둽\2e,Ȥ&6՝H5e6E='=™6zsW,ZDpu O'OemkDH:-[7  31;UvG=cGn)eY~4rNЛ}A*U)D~mj.Yz-o[b܎=pt]>P̃b7l4[a,1yRAe*5DB@aUojxaهQS6`bm[@ڰy35S7ֵIㄗ7/]Gw!  b|VJ,$;ÏŸ2P'tpP:pAw?5{ تI5C:%NJmlFOxcs.<U_bzmȣ`> 3wz-ߺUc볹%M+"*wTѾ8a5Z-4-/.WҿByM)ΤFNhYZ $ORGXۚ6Oӧ֌6iH xj|fؽrC __ؒ ޕLb.;11Ěx;_<I=dm \Wl#phNy 0v5t|gԹ֤Gf:NƗ+tYUTGFèґ@[wqQs ®&-E:>v <.VݵR[UTuc%~uAH٘Vw;Ժ9C3m !XAqVL6$lS1]:UX&|tN3`4_f^yV~2\W->`PN7L[-jSCL)0kE)2$(k1:~ok9bև*Cz T,_fOO\-Av ALNv#R<8mՀLIZH61P3?>xY+a[TU 7.743 ߯AUfhuh҅V~!Z?ȷ2IU~`*.di4G9aujITsۮhhѓn6jrݺttZ3mA6O.$sϝ!2XV31yw:Y"IR#Y3\ceoi$O4.XVHd8٣>cGiÐH$or H+c0(ډV[Y#ޘᰧoK：mqa ?i H 'G6~ڈaCWS? o%bzexjڧWA:zzo,"H⑭մ U/N*} ݋LGWMT\H8ݶZ8h6 [W9%t2R8P@vԷ8՟+l:n$J>t-LBJd!|Z8qXz P]êbsvX8m$ :߈l0'Z纹5†bHځ0ڛl>ڊ|߬W=2"Yx` mR0`uh"8"Ҫ5u`Fݝf93VX;9vMtj{ӜЋzֆnW,Is*\MU-c6W @zBǀcsB<88jnxm[w`G.̳O%O_լ>{f61u>}h'JiQU{I"IV3J'x 4z*BHi0No(ntYĤզ]u\1A+r6:l܂>i])y w %eNEcEgސq`sP9.Bo%{,#`6(EUof oK/x}y4z-dOiV}9!{܁X$:};y19ѿ@nקgOT`SSgohLMP0*MglwkXKťg5$oaW/-R,4 On n+aSD6bSVB*ﾑZ66رn+2|{&b > 8-NK&BNaGB#:~Lȗqj6vA v _N5kD\}HdsRj*iނ''KDV^eޠ! 6ZfN\dKiߵrέ,FUsU}m!"9N{4hiAܲ9GPڼZAR]2}.Ho7n'e1k[eJݒDD#ma9ŧk![I` |M:Hɻj7arW`(c׵l@mSMz ^6ƅ /1AYLT|J]?ccfP{؟]WbؽRX,sŽDn n:@ U,cHTiftzW0|qJ?/lK >7wnnZ ,,cqUV*\`j$s&Ч2'Ks푼pH qUOa-&ު zR=}WFTpڻ(UrX\ȡ|_-rn o:~"g ;Rz2!iQՠ#w&q5(>4.GF'ԭǴ,V&ɸ\wҲDÕyG>QHi;"7KDfxJv5o/0kuv,~vyƓ(O7*?dJ]r24%K}8 {qP3<=;Bt?|)b#]F w ?ޚg>'@.XP#Ts@Yc)ToٽӱOt;T8l)(MI}(eZe% 9Ceߐuo׽k7} n)lnINҰX*G8pa?td\C\R$ 0v5Y޵x!_1]想`twH"z'7lRan=ۯZ~C&orx wǀ?1ϱV?Ȅ>=֫yzں/`yBwORSלI0cKMX?P|Kԇ?ZX:ZEA /*8N_ŭ& ¦3 78qe#} A#ؚ(Wi15u]6$矚Hx@O+32]/!v۾7/%\ZJ& 2H>(I34OhBʱe:bOFS 33jI[ҭYmlt%GVGؤ:nYT7׽q SpNј.#:3Z0xiT1it/q] M^kv`۽3#iZgF!Va_bu]>f瓰b)(nʿ&!k2#Pwi>ڵƙӏd|.OaV b7 f7,G'jCS^kaށd1q'4xBq#rHa1>npb> I|Bt p;07'D6'}b5 = `.oC6~I.cj"'i._ܺ?hcn_[*xX_K"w9=*>\X| jKU/evΣ =$kLsHNzk$XQvVFaKK#bY2Aa;h@s\ WdFw [K ߽sFߌӋf#`G~"Qlj7rx{| ivț+fPyϲ]gmIbTLU',I&kID2C+iȷ$iv۵Ui#'%7Ɋgv͇kn151 6 1k /++X,w{-gv4FUo۽lx`{;v5vw "i 1'e3 ]wvO$nWAbK-v [m 5)x4 ˶TV?1²ЃcEڴgbd1+AkyTөEzL1,VTm"l\K|dQތ 7HPOM4jF-Nbl۶*:~%آB0Aڷkd:եx O|$W%B0؜ A$A1ք4"AkA؈k34#ucDT70h, ژY0>^HkZٺNCwoc7իv ;FbG۷81İ#`GN5Šv3ȖHC~skduj@'WWm(we^27TIC# {#.5-q+l#omoQE 4=lh VțC+c qōZFTgd]T\s3-* c=X1v/h"ި꺸l\S+bw&_aJ.MިIcp '(TR#ZhZӶ-2+P Q\ <1KlsN5%oksϵ<ԅ3O*P~<¥Ï.ᷴ>zVHە,-T$}sS6 Շ0l]p `r=pV}y`q# ƣ=04U王9PwcOJ{#Ck;DHq/gMSGu@l"\p[Kj"}DQzP(o5KZqV-|B}; S.Vog >]"Æ?Ҧb;rX&M k q^eu2{WITb1O[.JAPb Ȧ+$i%wTm)?3lv)Qrj #h a2m#$Ee5m pһeTaV-NL 8UއM/yvVl,6O>e:EQmrg>|StT~Q3=*fl#S~(6ch-:_7Pzy|-XV_n}d6P6;oIsEmSM&& f2]bpXϹ#Gm?2ǵe4_ޞY^&Ʋ.[dLY76ޕf2~#ڊ/O#ԒN^#ql+E,! ں̄9U1a@7Z l-LR9FVgx;\Tjn"W}=ZT Sny 4e]>Eݠ (>@ I "̲:޶Fe TydYи{af k'aԓK3aWrݪ[{qk4Wx30bVڵtQ5F~@ADeHoU+y#~Hnjɕ̺ $IQW)-AD&q 52]HD+.e>ܑ)a7/ܸNZ{u}H=ippiQYvszyVS;mK }DhfhkLHچA:L"iO=JqtK:rB֧YoTkD1i {- K@)R7v[Vas1TҪI:ϵ.1Ok:0L)F @ݣi1yJ觩i c*|^K nX*9CcmQrڽjgߞ(\+Pv#ڝ۾RSJUtDCFS ͫ.qilTi6M<&gIl]d"Dy]ː1 XDusQL6ӃHwGQ=9\PHwVDmHzu[k##IAGN)yesy"Gy\Z>K 4#5=ݽGML{//յ 7GJ炱n"#?Է6:Z] "V(@yyjݟUءk\;IP9YP.,q&Xo;|EF,+45^x{PUW`5*}H m)dB'jAmR{_߹ۿz!0N"!@Ǽ֞8 oF= ;i nLuw7X@o-b@yC oۥHI41dGeAw 0egA#f\`obQag $IDpG9ܖ0`HPH UH'~hL=40'G@.VDoAn)   <&<3}ϫaؙ/]NKEwv;8I:˝q$RcHCZki$ )] ⮁#do)p0ͧݥVqhOڝ z]GI'sޣ1A3ODrx' kd H#`|іH&ZVQ*`L޵u*A v1Tm SӽI{~CCk6wZ>AAcȠm^;=)"4>)c%q9N_cxkr^bq4G_J靎~3AEj}=#49][uH5][>a @ǧjgl%Iԥt`c}@N~caB]NyBa.$m"IU;~F)L'zibm܎ mEDGT5IC-yc}A zyNګ# pݍD3`c=I͝}OS3(S-ą6D3T16b`h\fV[P]FӷN$G_鏙u }Lq0.䷒Glmă`$&Y{ L 6޳jn*GlAz)FOCBj& sU驁XO~jDbjxySh,`p361T\Adꔷ_H;\nżn򒺈?fg3YTbsk,"6ܝF SGgqⅯ.hE.؋U:+*w~Է8j[wudoA"x>׈Kiחm,+}ni+巑Nm+,&>ǎդ,Aߺo`*f c>{KVGt߼Ԋ^{b"~~+'oA`5.F瑷5!1\ X H$|uɮpZI ΐ)EuM" $l}Mez(KUDߓ_ F>#P7aڇN XcJ[&0OQnxw[unn}=Էr#]CI ]cy^~ɍ Vj,:Rjѣmv6+m|Z@9BQ[8-$,ӧ:6FB4;ΑaצO{.SdR9 Jȯ?fkiqI<)u Zfliɹo )Cw6OqҥӥfkFv4Q0T/ p$N梼\{2jw>5v=魬ޗWeѳۥM6%wI#<{TVBR`]#~ f.h1rh|FZTcWz`q@`uׁs;E nlm dHi~&ΦnU.a߇Zp OG^^RvΊA$GpmZYvcL:r L$= % : ;w|~u^]Z ٛ#om0Yt*.UܖOm $4ȏ._7`yxUfӀh IA[vH#Dc|f~'*,N/@U 0'{ JmռnWH>C䎿º>%TaԘ#j& H;G + S\WVvpDGǽ\4hPWV̓YY^EfrILgx?<-mXzYYQk(`laq5QTw]0HxxȲw~u!&1~[ ^#˗y}++(pDcsxVbżXL5Hox8KnWsR 8@$*L*7S@TjrSS}ѰYYTPDEvm@=/ tGHIۄ8gXmFǓ3Za!_a*sO}-hx!f"YMZ@4&B++(Q n1 G#޻L~DȎ}ee)#ZbVO3;teex/i;VZx~5!m5`T'~v+h7 eI]I#":#eԺ-3seeyxlLsM09vǣh? Dw3'owCʝSyyVW.kkݔm%#5%̡:px9YXч._0 -$[`ͯTmSߟu  2f=Oҳ H1{{$ܘhq<\t~͐8YYX3lXPŁʉX62;jL $<ʦ{n;VR^sJ_ endstream endobj 13 0 obj << /Type /ExtGState /BM /Normal /CA 0.67 >> endobj 14 0 obj << /Type /ExtGState /BM /Normal /CA 1 >> endobj 15 0 obj << /Type /ExtGState /BM /Normal /ca 1 >> endobj 16 0 obj << /Type /Annot /Subtype /Link /F 28 /A 17 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 341.8776 127.7000 354.0876 ] >> endobj 17 0 obj << /Type /Action >> endobj 18 0 obj << /Type /Annot /Subtype /Link /F 28 /A 19 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 327.2256 287.7440 339.4356 ] >> endobj 19 0 obj << /Type /Action >> endobj 20 0 obj << /Type /Annot /Subtype /Link /F 28 /A 21 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 312.5736 355.7600 324.7836 ] >> endobj 21 0 obj << /Type /Action >> endobj 22 0 obj << /Type /Annot /Subtype /Link /F 28 /A 23 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 297.9216 373.1360 310.1316 ] >> endobj 23 0 obj << /Type /Action >> endobj 24 0 obj << /Type /Annot /Subtype /Link /F 28 /A 25 0 R /Border [0 0 0] /H /I /Rect [ 95.0000 283.2696 252.4040 295.4796 ] >> endobj 25 0 obj << /Type /Action >> endobj 26 0 obj << /Type /Annot /Subtype /Link /F 28 /A 27 0 R /Border [0 0 0] /H /I /Rect [ 95.0000 268.6176 260.4080 280.8276 ] >> endobj 27 0 obj << /Type /Action >> endobj 28 0 obj << /Type /Annot /Subtype /Link /F 28 /A 29 0 R /Border [0 0 0] /H /I /Rect [ 95.0000 253.9656 353.7920 266.1756 ] >> endobj 29 0 obj << /Type /Action >> endobj 30 0 obj << /Type /Annot /Subtype /Link /F 28 /A 31 0 R /Border [0 0 0] /H /I /Rect [ 95.0000 239.3136 339.7880 251.5236 ] >> endobj 31 0 obj << /Type /Action >> endobj 32 0 obj << /Type /Annot /Subtype /Link /F 28 /A 33 0 R /Border [0 0 0] /H /I /Rect [ 95.0000 224.6616 393.7880 236.8716 ] >> endobj 33 0 obj << /Type /Action >> endobj 34 0 obj << /Type /Annot /Subtype /Link /F 28 /A 35 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 210.0096 280.4120 222.2196 ] >> endobj 35 0 obj << /Type /Action >> endobj 36 0 obj << /Type /Annot /Subtype /Link /F 28 /A 37 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 195.3576 215.7320 207.5676 ] >> endobj 37 0 obj << /Type /Action >> endobj 38 0 obj << /Type /Annot /Subtype /Link /F 28 /A 39 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 180.7056 263.0600 192.9156 ] >> endobj 39 0 obj << /Type /Action >> endobj 40 0 obj << /Type /Annot /Subtype /Link /F 28 /A 41 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 166.0536 209.7320 178.2636 ] >> endobj 41 0 obj << /Type /Action >> endobj 42 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 43 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /SMask 42 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 45 0 obj << /Type /ExtGState /BM /Normal /ca 0.3 >> endobj 46 0 obj [6 0 R /Fit] endobj 47 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 48 0 R >> endobj 48 0 obj << /Filter /FlateDecode /Length 2678 >> stream xYے6}]5I}Hs:d4[y#B2^%{ @plVM&Fw|gnw\IK6d|ve?}׳bUc_5Y/6C۱NYnٰl[WZ5;V5]%z|olڱ%+I4gv=eb/LEW զY#DɆf_4z٩u #ȥ8QYu8{VtCUWow;PK$rȴiF¡-EdV^*ںڊ*HrZC<ԡ辈ᒑ6K x'q :ky̏u{0<|6]mۖҎݸc UF8nokzuRoL?('2 x6tLFzZ<=J^~X]?td.LW$dNEl7V lXUfƢQh{u.W%)xt'skAfϦTs1G$ h) { E2}h'_KE `=L(Q/D .|VS[?R0O0>$Hs?Ӿ%h-V,UrV$2Pw!ǽ";:m<`L3)fJcU.W:VкDB$ 0pqPTG5dX9ZQj&`#$$XŸSMA !EJ :B-|}nL?VM܏j>|X 3Ao|Do x}EU3TgiGSbX`$T hq}vA|m/ߙ+ol8]K2WbIDyS2HHծ#qeQzI3%,BH.0eX^lsQ" 1,yemq%ɼ Yϱ+.,OdcdK%|],ff7w$w}zfd Fvr|ڭ-ckMϖ- a[j(08tܪM)769#0/x-ޞT0] z PBQ\l}ybE;Y4Zp|&StU(h#Q!қ>P2J IScc, _q?22t9ypZ'>f~l2T5!ĶKZܹE>85Ò۲>\k>֖1ܵӵ]'ٖ?C_x~;чJQ7 YAdZWv&̔\l^R3uu' G~J֖1ܵgKKٖ0G~܁ٛiA V42;+.<.=m/'Hy\]rrҟN),RN4#<8jT}U'05 #B6GodCbm[VFǜ>.fgx.5W7=<<V푓Yn;xAd>/c 1*_.aRsJ{ :f2м P54s/A]gwg\FԷefLv0x"޿aW>^zf^gg>g*ˎF{y7ϪCQՖQ$#d$Fx9{>d׭AS endstream endobj 49 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 50 0 R >> endobj 50 0 obj << /Filter /FlateDecode /Length 3453 >> stream xZs6~_vQHԏ9NKo郼]몕?$Hjnn2coPsҟ٫k+DY-{V12nv/3M?̾=vٛgK Le&Xr@Թ1J(bYryˬ(T&t@[1{Ȋ""sB6* >E鬓Bde^ZdJ?NL ɂo>D{T>`"wz߰;eUcզco8]_3OMNjqfb\ԟ}X?frnW.5#" $>'AZʵ}oC;/f87} Y{%~i;sB54(UtI %j]Ã; W3Nf?\ ?|a~e7c:$G]Pӱk4 ωyəye+:h9iS 䉼F8^c?Y,[,,5t4Ss=sk׳XR3Ea%D+ױe]y0\Ν?%/ }!T{1~cذ;&v^ܬI \}?NMc{O"A:2~043{I8@! a3k^"kw4{?k8t]|M㗴| * $ꄯBWXyH 1A6i\  h7nYA U Dm`fܢ1}#7Mf }waYUBPD̢9aVU*uUE̢.K¬|\ѽ0;ԄUud-Y'8aEΣ\VG̢B0"O|blxON}du9ڝ} j5v(kddPJu/2rh5 6f?Ϸ*spJ k/^ڀƻvG r) 5<(k (TB A-p7ňBzq@=Nu#ݣ|w>RBG:9TԈBUB+ A,߽QHiL#GH[_PA>|?Yq&LsCH/$9:tݞm٘eq:H ǻӴ ʡWkiXOB֭ӉvEu(U2VRq ku$FsZ{_? 1 k:Zdb(dX'{1⏞jhGvq%_OCeý=vI} C4! lA Z b5EDBp6Mӏipj:TöXC NVm|>> R kJyUYE4eи=*F)hSU2y W){"s)I j~9Ib_d)ͯ7f.*h%D+m̝")90y]Ad>>쇓,Bh%Lz}@g|xؼr4ͩǏ^@n.¦&8';lq;}iS@O{^9:ӌ f{۲ĬZ//+*i,)Ǐ^>q zN hXm9jCkš;ZXw2ܫN&Oj=r*(VXUځ* <H\&1pUڱĺcaw-oQκWל!CPԢB=$N|b?9}hwWms!q5q7 GW~>ጅHάY;r GӳXr[zBf.!gj5k1 2(J(Vy2os&"~swaĺC@#Y'!VЮh=rSDB|N ~5E&X)޷y#jc-^V @,CJa>EaAק[H)mɾJDN[9`RM[R;RF!n n+[N@:vʆCAy2DE-ya+Ez1{jhÈv #ߢȝuRhj V7ڽ< SߝAH~5E&X)޷y ,dVr lZ\ؗJ/v}ݻ8`8IC= q-kE8 F͚TiskVP 5"_K*[ݗYKF9(UD DjR8"dO "Z;{aҸY!Օ$Wް{].?\ys\) b%Nrݎxw?Om;zs5JXv^s9rzkF?JHNլY9P>(Uic >/S7/;JhfOTsx 7Ǜ:EWM%l)04RMIVkKl[.MnLsHphI6ḑ@0sVSr0c ,?9 endstream endobj 51 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 52 0 R >> endobj 52 0 obj << /Filter /FlateDecode /Length 4151 >> stream xZK ѮC>u%T`V(WYO*?> TNR[; |Hʢ,K_^*/ uV߿JT~IΣzsF04jثnijq6Qm4llYaêoTs\UT/uz9-yOe^?j ؤ:SHH[Ԯ wZꢮ< 2U>s_|6]Z]qwE$3#wЅוպ(}ƽ,|0VX'=a&jpgˑt+67JmԄ.b o? GufywsbsF}úW+`;O~{OݰTp8 yu%%UAp47jϛnu:8MQpŧ~<# l][֨hqAd \L he>FVGXe#DzdT^@Vk%5l) [W -V ʲ{S8q:;c ]{$ywN2-Gғns_'S-e(9w74iv(tC] j;qhIM9Vp ?6 ɡd8 JHO kŇ PC&:{<&"="-.rjdu]XqE3K !.3݉C&s^͖l9v%憿g˖67/ )UdS(ӰzZCyb(3RXPA}5)ݘusB$Ƈtn!6YוxzȺnD&2jz^0R~Voe`->$Vri 3Ӹ tՀBc|-M? z6 H5ma?46p5 SX[yc^6«Կ","r :@lnL!䄥}5ZaqoUiT( [|{& 6C'ezo?۟ުۻo>޿cÎ nJ[{ȉz=Ӥ>==|i>aNN}r`C— {k C@ &xW7R'Fp(L2 j F٤tI}>o0Sz\a@Lh,FPr.9S+YKKA56}p@,Z& pu$E}E endstream endobj 53 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 54 0 R >> endobj 54 0 obj << /Filter /FlateDecode /Length 2138 >> stream xYے6}WS*`e^RwRxQ%q HVvd E(۩tQ7Nw47<|aߋ`=K߿)K%?kˢ[\R5wp#k*J'c30ᵱ}Zg JU^dEPAV/`K@B%7[_t,7D]YZ0yq:G4|X"֙/KlƎz+UjIE`eԫĿK ~?/Ȃ'1tj_{l[DWjU*,Ҕ0C`WN$?]IvX_ Ffƃ&:\%ww/2kDrg\:%D{$wk^4Ȉ٪,~HNPgWFA@}W}XLҭ'HoGk`֤vezs,G kɝ/< PAOsmAC½ bĆR J#kV8K= pN76r 'Y0]+$+J $kaTG.D>#!=g 0e1ҫځlS$V+2"RX5bm5 ъ 0@fV<9Ƣ#XIG)QVԪZm+xzpYI2JoD ]f⌶T?P8XT9%>nh/>m6PVkNkL[U%n8 t.$uI#5 l=)nFN]?UոR 9>5ոE}I8EQjd I30ޫn#'E-:;>$(  /K C,6&Px+/tk!O&݊rxKa*tQV*1SmXe(՟.UZ$ lR$p犫,e wՀa6L:æ9T}&պxi&s׽ruƄ3Uܤ3UsmҧFhϓ!Ʉkg?ɝ7)\tAGZm/їIK{H#< \ V9jlwy_5aLUP'OM#ܧg ) L% 4@LHhX׹1Tx$Cj,Euڡ}4|e[7.f`vTAf kQ~ 7?@#xzqXfn?0f8lYCXAXނË`P Awo.=SXUP+x~HfLjtk`&/tp[GtPFcK[2Dm:+ҡq:b1iW28ypˉZV&&L/<ȁ`|dzCxDG1vs)ȵyS #Jd ] ,Ă>k mvW̎)q 89f zGq _`x 7pILCYN< {Ʒ``#>E5؃d>~L՚ {0-wE潻%Oo8a3=T-a pyHy9#|vé<~ϗߠ jG-dQWJCPJ"fj$ ].wxyh1Wr3A#v ([(?lR4zbxX\s_$" endstream endobj 55 0 obj << /Type /Font /Subtype /Type1 /Name /F5 /BaseFont /Helvetica-Oblique /Encoding /WinAnsiEncoding >> endobj 56 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 57 0 R >> endobj 57 0 obj << /Filter /FlateDecode /Length 2818 >> stream xYێ7}ct7K^86 XyQSRRNwjDb)R:S,VQWͲOwZEV$iF$rXz";*?/]唉{59%ۅ3i_r"2JɩoP]6fU]7e/i7r#y=9úm7:i~Fig;tS u_H'?.(EnCiZmb&8 ~\bwnlbTZ- =v'M/g7_@V%ORPn~׵=32[>v ܛG"Uð=7{䕂H2nɧsקP9KyUJ7'8jwOsA_dvyvspêD42#{ &L$@,(uMYQ%pzIq9,p66Ej/m[y2u^< \(NG`չie?N ߌtaC|!6Em; h^j@uzjmQXn-_KH#gjjGu]EdUه(2=hw-?AY:lAF6f@iɫ} {0#F ysykw֝_-s_q*z^VWM| ~VaiBq!PA<:V -n+h|:m-eZӺ eBD3ڔqQ2 bc7b7vnW;xsֺvPyL0FUΛ1ąCdLr& D>S@#ۇcTP fl_âȽl/V 3Y$6":},7yQɾD'%El @5P:KFQn]C{rCxM)H]* \[3ՍF`#6[WWx$BZ[HUUxhÐmkӼ VDy_Te~. ZMQbFmtc4Cms 賹Ӊ>yyj#&s{&{lAdy~.SbG3Z:}5Pp)1}?vnW;xsֺvy?GS_wә U"I\v]o_m#Bq9GJ6wœ^Κ8XRфTeVb(b3bMnV[vκ͉|& r;3Ew 9hc7b&7vnW;xszvhB]fY@˃:%[㈿Ehۃ čNt34Z%$FޔV>.&F(Ns!\DAaM 2Nz+`rMҐXpVM8DV2}A“aèȂ^F!4|;+^%kջ4 iݲԅ:z,2S7uB5`sQ`-Fԫ_bWjdQWpy AȟA5[T#r{ՋfYȡΦ/p^!~~~\~xm|lת~Y ZnR/" ~7GT~ә `?'5^P}$/]~")s t@mQ9[ y#CFV3ӱx 7>|̠> endobj 59 0 obj << /Filter /FlateDecode /Length 2562 >> stream xXKs6WT)4 /aKSX!ɁCbfc>$kk~  F\M_0Ð{'0ҜE<߾K6c+YՏ T;CS˚5/7 bA@29N͡dgvsˋ@bWH}}ܗj>nAA~{nc6da jYhd'mVSyshV?t\, ف,E@&aDH KRȣ.4Hӕi Iź: D<]w͐sÈ $ȅ#= Dfwcu}!}o,׫gt9i۩+e#a.اY{GS4O@ F|B+8y\X\8#=,@^W1hrռמ5W趒|nQ 2*a+"J-T"\rռ73VUv3\SdfƣƕQ F]˩lڑ[6m05m9/ E8 Xg}FQ`$QdŹ&W{ZJ5F7C.ʯE_A"!EEd꾐+潱\6ҍn?C_ =b_u.fz4-7PN& c?L91 xā9ebaіrn)Ё<),ԺJ+vYXkF!Wqja Q3Q-1}!W{c^m>ԽfW*9Q.ylQ0ġdDYAXXOirEټ~65t]ht[8ʅE$)zf HC2He^[nVXszwW۩PYʺVL Alо7O۫f۫ׯ}#fh@35FRǴdʹ牂l L oLIη3k]P=1]j#}z qja>D$<:}ps*]B>Dj۲A^@aKrM<}f' mScKRjkʮ`ݹH丟':g,QV3ˆ ܖ)F ~Nh9ȪxDq &K\G]''# 7U$ANv!NH':\1==rtSFYqb9dsgҗ{3m9oYBb c7;Ad%qh-.|_sFtYrᘰgHӳ3TmB\DZvUfĈUɣ=.DDj{E/I9jƥlS+u*SW)*ood+SG8kx^GUu'=cp,ٱ>1EU3ʀ|*pp;(R7,G\@T\5t!;IOTzFg'IvL-\mvƉ:P/Ff5t27:ne.}V/l;^B=y㼱=O:sm2!F y/Uk,=]H7,nȣ}RI!A[IЎc\Im%𢉉E嚫UwgHC_+20f58[,uEBR_C5<\,c!}ÃLqXƱq e+C1/ g$%hi3QZ߽]ͫw{w@wh-F)#>q4[xȨ"RluO}`/UeS)*VQ{ћ *֑3vJBOh`B> endobj 61 0 obj << /Filter /FlateDecode /Length 3054 >> stream xZr6}WqJfH"KYgc;rm@8H|~ɞq^{[)kAwq}̋0ÐXAAga$,Jm/o۩ZvY] CV~bb~/Wヘtk1M_cw?;/PbqcŶ汒a1yb(X=s[W #?][Hat8=~wlذݏCՈljǫX N)`oWdU7 784zf%وznkhiw!sKO<.eedt뾐Ԣhq$Ƕ6:$ӈ퍑" $1$HE$Ǯ#_/6b =~e7|i\bp2MݒN ~v|.Hp9QF .'2^"2G~<;s 9|JHM+D]XtV'>DOotE``3^4ܙ0K; sJ8;$މ?fv;;z;7bc}Cu#2Ai2D]c[o'RsyOl3V{4>B|S#vۋtyW!݉J}lc'UDnUT %tJrƙz:4EKԣ؎Lz'Ȼe0MR@ Ӓ0cX{iaZffP?WгDv!m]L .eb<QM-Cxɹ ZjzѮ#*ց? 3n5]c8NT5 fB u2be|C;?1O(w;̟i-24<+Wudv9e]UspHܚ6zPWG/uy\ؗzc@m^U/$jvs/PZrU9AcA>?5 71{=Ⱥ^"i_)KVFA{ F'5raB\h* =ʎ0Ф\~̤p8P.Ō.i$WiѢ%X GA6'zXH((85iA\7-/;8P$,)Z\O @/P!դ0PwWm6o endstream endobj 62 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 63 0 R >> endobj 63 0 obj << /Filter /FlateDecode /Length 1892 >> stream xXnF+2& ٖHA-gs2A6_W$hZcZ^- }ֿˇ xqS'p TH)&T {P2@*SE #O+<"<h^Dm>fi EL4ORE6\ 'ϭEtdi3P{"5&P}NW% 8L_P3vRQ=_O7kE!"-QQVoʴ-5f[].Ie þhہߙlWEIQ:TD*Ko6er4J!Bsb!-¢4H82t0 a Yac+=b`}|ٶvˈH(cϏVaT.cF 0&vKߏ62vtɶ?GXJ/aOTv@4k 9/Z}]Y k4ѦnhS<:ݴt}у!dsI_CH*O"`6 SρZ Č8BLb03SE{k%G 1CHpi1V+I$!2^> {$m#3kN_"=v3I1Bڡ iC߯_wCyt)@uj+ttE9u5mtVEwAG6lѮtƭjAp ڶ=J׆D~C֧0;Vז'\[Pd|> /kͿx:ug;`Yx3ۑsWyjR_h9ӌX'raXgItDt8@ G.ѱCZwhdEv׵BH: ]?[l=`1K͑Jsi:9Y^ouiy},)4 ؃>a.L1ZFlڦh0%w"0*ͣi.v)C_jr` ՛CSgmGV5vaҡ1m&m_[ޱz[wɪuG+٘R?Ke7<*=|haLkuv&.$}*ǂU"7[ ܂Er0 ( ;[ݙ-X V#6Ѕ96?L#VmB %_]Ww%O?\bBx~Zz] >> startxref 92619 %%EOF Fertilizer Registration and Sales Permits in Nigeria
  • No.7 Makeni Street, Wuse Zone 6, Abuja
ICA logo
SPEAK WITH A CONSULTANT

Fertilizer Registration and Sales Permits in Nigeria: A Comprehensive Guide

In Nigeria, where over 200 million people drive a booming agricultural sector that employs nearly 70% of the population, ensuring high-quality fertilizer is a game-changer. Did you know that strict registration and sales permits are mandated to combat the circulation of adulterated products, with non-compliance potentially leading to fines and facility seizures? Our guide dives into the process, revealing that manufacturers might pay around ₦50,000 in registration fees and permits are typically valid for five years, essential details for anyone looking to thrive in this competitive market. Read on to unlock the full potential of Nigeria’s dynamic fertilizer industry!
Read the Full Article
Fertilizer Registration and Sales Permits in Nigeria: A Comprehensive Guide

The Nigerian fertilizer industry plays a critical role in enhancing agricultural productivity, ensuring food security, and boosting economic growth. To safeguard farmers, protect consumer interests, and maintain product quality, the Nigerian government has implemented strict regulations for fertilizer registration and sales permits. In this detailed guide, we outline the regulatory framework, explain the clear steps for obtaining registration and permits, provide cost breakdowns for various company categories, and answer frequently asked questions, all with the goal of making your business fully compliant and competitive in Nigeria’s dynamic agribusiness environment.

Table of Contents

  1. Introduction
  2. Understanding the Regulatory Framework
  3. Importance of Fertilizer Registration and Sales Permits
  4. Step-by-Step Guide to Obtaining Registration and Permits
  5. Cost Breakdown for Different Categories
  6. Frequently Asked Questions
  7. Addressing Common Misconceptions
  8. Conclusion and Next Steps

Introduction

Nigeria’s agribusiness sector remains one of the fastest-growing industries in the country, driven by the critical need to enhance crop yields and reduce dependency on imports. Fertilizers are an essential component of modern farming, but with the proliferation of adulterated products in the market, strict government regulations are in place. In 2019, the National Agency for Food and Drug Administration and Control (NAFDAC) and the Federal Ministry of Agriculture and Rural Development (FMARD) introduced comprehensive guidelines under the National Fertilizer Quality Control Act to ensure that only quality fertilizers reach Nigerian farmers.

This article details the process for obtaining fertilizer registration and sales permits, explains the fees involved, and provides actionable insights for manufacturers, importers, blenders, and distributors. Whether you are a startup in the fertilizer production sector or an established agro-dealer looking to expand your operations, understanding these regulations is vital to protect your business and build consumer trust.

Understanding the Regulatory Framework

Fertilizer registration and sales permits in Nigeria are governed by a set of regulations designed to:

  • Protect Farmers and Consumers: By ensuring that fertilizers meet quality, safety, and efficacy standards.
  • Prevent Adulteration: Strict guidelines prevent the manufacture, importation, and sale of substandard or adulterated fertilizers.
  • Promote Transparency: All players in the fertilizer value chain; from manufacturers and importers to distributors, must obtain proper certificates and permits.
  • Enhance Market Confidence: A regulated market boosts investor confidence and ensures that genuine products are easily identifiable.

Key Regulatory Bodies

  1. NAFDAC:
    NAFDAC’s Fertilizer Registration Regulations (2019) outline the requirements for registering fertilizers in Nigeria. Companies must comply with strict quality and labeling standards before being granted a Certificate of Registration.

  2. FMARD:
    The Federal Ministry of Agriculture and Rural Development issues Certificates of Registration and Sales Permits to fertilizer operators. FMARD’s Farm Input Support Services Department oversees the inspection, testing, and ongoing compliance of fertilizer companies.

  3. Standards Organization of Nigeria (SON):
    SON ensures that all products meet national quality standards and is involved in the conformity assessment process.

Relevant Legislation

  • National Fertilizer Quality Control Act (2019): This act mandates that every fertilizer product must be registered before manufacture, importation, distribution, or sale.
  • Fertilizer Registration Regulations (NAFDAC, 2019): Provide the specific technical, quality, and labeling requirements that must be met.
  • Corporate Affairs Commission (CAC) Requirements: Before applying for fertilizer-specific permits, companies must be registered with CAC.

Importance of Registration and Permits

Obtaining proper registration and sales permits is not just a legal requirement, it also confers multiple advantages:

  • Quality Assurance: Registration ensures that the fertilizer product meets stringent safety and efficacy standards.
  • Market Access: Only licensed operators are allowed to import, manufacture, or distribute fertilizers, thereby limiting the circulation of adulterated products.
  • Consumer Trust: A registered product signals to farmers and agro-dealers that your fertilizer is of high quality.
  • Legal Protection: Compliance protects your business from legal action, facility shutdowns, and hefty fines.
  • Competitive Advantage: Demonstrating adherence to regulatory standards can be a strong marketing point in a competitive industry.

Step-by-Step Guide to Obtaining Registration and Permits

Navigating the registration process can seem daunting, but following a structured approach will simplify the task. Below is a clear, step-by-step guide:

Step 1: Business Registration

Before applying for fertilizer-specific permits, your business must be legally registered with the Corporate Affairs Commission (CAC). This step involves:

  • Choosing a Unique Business Name: Ensure your chosen name complies with CAC regulations.
  • Filing the Necessary Online Forms: Submit the required documents, including identification and business details.
  • Obtaining the Certificate of Incorporation: Once approved, this certificate legitimises your business for further regulatory processes.

Step 2: Application Submission

With your CAC registration in hand, you can now apply for fertilizer registration. The application process typically includes:

  • Completing the Application Form: Provide comprehensive details about the fertilizer product, including its composition, manufacturing process, and intended use.
  • Attaching Required Documents: These may include:
    • Technical specifications of the fertilizer.
    • Quality control reports.
    • Evidence of compliance with SON standards.
    • Company profile and CAC certificate.
  • Paying the Prescribed Fee: Fee amounts vary depending on the category of your business (manufacturer, importer, or distributor).

Step 3: Technical Evaluation and Quality Testing

Once your application is submitted, the regulatory authorities will:

  • Review the Technical Details: Experts evaluate the fertilizer formulation to ensure that it meets safety and efficacy requirements.
  • Conduct Laboratory Testing: Samples of your product are tested for nutrient content, purity, and any adulterants.
  • Schedule Inspections: On-site inspections may be conducted to verify the production or storage facilities.

Step 4: Payment of Fees and Permit Issuance

After a successful evaluation:

  • Fee Payment: Final fees for registration, inspection, and permit issuance must be paid.
  • Issuance of the Certificate of Registration: For manufacturers, importers, or blenders, this certificate confirms that the fertilizer product is approved for sale.
  • Issuance of the Sales Permit: For agro-dealers and distributors, a separate sales permit is issued to ensure they are authorised to sell fertilizer products.
  • Publication of Registered Products: Authorities (such as NAFDAC) often publish a list of registered products on their official website.

Step 5: Displaying Certificates and Ongoing Compliance

After registration:

  • Display of Certificates: The certificate and sales permit must be visibly displayed at strategic points in your facility.
  • Ongoing Compliance: Regular inspections and compliance audits are conducted by FMARD inspectors and other regulatory bodies.
  • Renewal: Certificates and permits are generally valid for a fixed period (e.g., five years) and must be renewed prior to expiration.

Cost Breakdown for Different Company Categories

While fees can vary over time and by region, here is a sample table outlining approximate costs for the main categories of fertilizer companies in Nigeria. (Note: All figures are in Nigerian Naira (NGN) and are indicative. For precise figures, always refer to the latest guidelines on the FMARD or NAFDAC websites.)

Table 1: Sample Cost Breakdown for Fertilizer Registration and Sales Permits

Category Registration Fee (NGN) Permit/Inspection Fee (NGN) Renewal Fee (NGN) Other Associated Costs (NGN)
Manufacturer/Producer 50,000 30,000 20,000 Laboratory Testing & Inspection: 15,000
Importer/Blender 70,000 40,000 25,000 Quality Control & Technical Evaluation: 20,000
Distributor/Agro-dealer 30,000 20,000 15,000 Compliance Audit & Certification Display: 10,000

These costs serve as a general guide. Actual fees may be influenced by factors such as business size, location, and specific regulatory updates. Always consult the official FMARD and NAFDAC portals for the latest information.

Table 2: Estimated Timeline and Steps with Associated Costs

Step Estimated Time Approximate Cost (NGN) Description
CAC Business Registration 1–2 weeks 85,000 – above ( based on share capital) Legal incorporation of the business.
Application Submission 1–2 weeks Included in registration fee Completing forms and attaching required documents.
Technical Evaluation & Testing 2–4 weeks 15,000 – 25,000 Laboratory testing and facility inspection.
Permit Issuance 1 week 20,000 – 40,000 Payment and processing of permits/certificates.
Renewal Process Annually/Five years Varies Renewal fees and additional inspection charges.

Note: Timeline estimates are approximate and subject to variations based on regulatory workload and specific state requirements.

Frequently Asked Questions

1. What is fertilizer registration in Nigeria?

Fertilizer registration is the process by which manufacturers, importers, and distributors submit detailed technical and administrative information about their fertilizer products to regulatory agencies (NAFDAC and FMARD) for quality, safety, and efficacy evaluation. Once approved, a Certificate of Registration is issued, confirming that the product complies with national standards

2. Who needs to obtain a sales permit?

Agro-dealers, distributors, and any entity involved in the retail sale of fertilizer products must obtain a sales permit. This permit ensures that the seller is authorised to distribute quality fertilizers to end-users (farmers) and adheres to the regulations set by FMARD

3. What are the steps involved in obtaining these permits?

The process includes:

  • Business registration with the CAC.
  • Submission of a detailed application form with technical documents.
  • Technical evaluation and laboratory testing.
  • Payment of prescribed fees.
  • Issuance and public display of the Certificate of Registration and/or Sales Permit.
  • Ongoing compliance and periodic renewal.

4. How long is the fertilizer registration valid?

Typically, a Certificate of Registration is valid for five years from the date of issuance. Renewal must be applied for before the expiry to avoid any legal complications or facility seizures.

5. Are there any penalties for non-compliance?

Yes. Failure to obtain the required registration or sales permit can result in heavy fines, seizure of facilities, and legal prosecution. The FMARD has been active in sealing off non-compliant premises to protect both farmers and the fertilizer industry

6. How do fees vary between different types of companies?

Fees vary based on the nature of the business:

  • Manufacturers/Producers usually face higher fees due to additional testing and inspection requirements.
  • Importers and Blenders have moderate fees reflecting both quality control and technical evaluation processes.
  • Distributors/Agro-dealers typically incur lower fees.

The sample cost breakdown provided in Table 1 gives an indicative estimate.

7. What documents are required for application?

Applicants are generally required to submit:

  • A completed application form.
  • Technical specifications and composition details of the fertilizer.
  • Quality control and laboratory test reports.
  • A copy of the CAC registration certificate.
  • Any additional documentation prescribed by FMARD or NAFDAC.

8. Can a company operate without these permits?

No. The National Fertilizer Quality Control Act mandates that only companies with valid Certificates of Registration and Sales Permits may manufacture, import, blend, or distribute fertilizer in Nigeria. Non-compliance can result in shutdowns and prosecution.

Addressing Common Misconceptions

Misconception 1: Registration is only a bureaucratic formality.

Many believe that obtaining fertilizer registration and sales permits is just a paperwork exercise. In reality, these measures are crucial for ensuring product quality, safeguarding farmers, and maintaining market integrity. They provide a verifiable standard that distinguishes genuine, effective fertilizers from substandard or adulterated products.

Misconception 2: The costs involved are prohibitive.

While there are fees associated with registration and testing, these costs are relatively modest compared to the overall investment in fertilizer production and distribution. The benefits; such as legal compliance, enhanced market reputation, and consumer trust, far outweigh the initial expense.

Misconception 3: Only large companies need to comply.

Regulatory compliance applies to all entities in the fertilizer value chain, regardless of size. Small and medium enterprises (SMEs) are equally required to obtain proper registration and permits to ensure that they are contributing to a safe and competitive market.

Misconception 4: Renewal is an onerous process.

Many companies worry that renewal processes are excessively complicated. In practice, renewals are streamlined and follow a process similar to the initial registration, provided the company remains compliant with all regulatory requirements.

Misconception 5: Compliance guarantees immediate market success.

While registration and permits are critical for building credibility, they are one component of a broader business strategy. Market success also depends on product quality, effective distribution, competitive pricing, and excellent customer service.

Conclusion and Next Steps

Fertilizer registration and sales permits are essential components of Nigeria’s regulatory framework, designed to ensure that only high-quality fertilizers reach the market. For manufacturers, importers, blenders, and distributors, compliance is not only a legal obligation but a strategic advantage that builds consumer trust and promotes sustainable agricultural practices.

Key Takeaways:

  • Regulatory Compliance: Understand and follow the guidelines set by NAFDAC, FMARD, and SON.
  • Structured Process: Follow a step-by-step process, from business registration with CAC to application submission, technical evaluation, fee payment, and ongoing compliance.
  • Cost Management: Use sample cost breakdowns as a benchmark to budget for registration and permit fees.
  • Stay Updated: Regularly check official websites and regulatory updates, as fees and requirements can change.
  • Educate Your Team: Ensure that all stakeholders understand the importance of compliance and the processes involved.

By adhering to these guidelines, your company not only avoids legal pitfalls but also positions itself as a trusted and competitive player in Nigeria’s rapidly growing fertilizer market.

Call to Action:
If you are ready to register your fertilizer business or need assistance with the application process, contact a regulatory compliance consultant or legal advisor specialising in agribusiness in Nigeria. Stay informed by visiting the official FMARD and NAFDAC websites regularly to keep up with the latest requirements and fee schedules.

Frequently Asked Questions Recap

  • What is fertilizer registration?
    A process ensuring that all fertilizer products meet Nigerian quality standards before market entry.

  • Who needs a sales permit?
    Distributors and agro-dealers must obtain a sales permit to legally sell fertilizers.

  • What are the steps involved?
    Business registration, application submission, technical evaluation, fee payment, and renewal.

  • How long are permits valid?
    Generally, permits are valid for five years and must be renewed.

  • What happens if I don’t comply?
    Non-compliance can lead to facility seizure, fines, and legal action.

Final Thoughts

Navigating the regulatory landscape for fertilizer registration and sales permits in Nigeria might seem challenging at first glance. However, with a clear understanding of the process and by adhering to the prescribed guidelines, your business can not only comply with the law but also thrive in a competitive market. Registration is a mark of quality and reliability, a commitment to ensuring that Nigerian farmers have access to fertilizers that are safe, effective, and conducive to higher yields.

Embrace this process as an investment in your business’s future. With proper planning, diligent execution, and continuous adherence to regulatory standards, you can build a strong brand that stands out in Nigeria’s vibrant agribusiness sector.

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 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

Learn more

Accreditation and Approval Licenses for Establishing Polytechnics, Monotechnics, Innovation Enterprise Institutions (IEIs), Vocational Enterprise Institutions (VEIs), and Technical Colleges in Nigeria

Nigeria has over 800 approved tertiary institutions, yet many proposed polytechnics, monotechnics, Innovation Enterprise Institutions (IEIs), Vocational Enterprise Institutions (VEIs),

Learn more

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

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!