%PDF-1.7 1 0 obj << /Type /Catalog /Outlines 2 0 R /Pages 3 0 R >> endobj 2 0 obj << /Type /Outlines /Count 0 >> endobj 3 0 obj << /Type /Pages /Kids [6 0 R 20 0 R 26 0 R ] /Count 3 /Resources << /ProcSet 4 0 R /Font << /F1 8 0 R /F2 9 0 R /F3 10 0 R /F4 11 0 R >> /XObject << /I1 12 0 R /I2 15 0 R /I3 16 0 R >> /ExtGState << /GS1 13 0 R /GS2 14 0 R /GS3 17 0 R /GS4 18 0 R >> >> /MediaBox [0.000 0.000 595.280 841.890] >> endobj 4 0 obj [/PDF /Text /ImageC ] endobj 5 0 obj << /Producer (dompdf 3.1.0 + CPDF) /CreationDate (D:20260825102614+00'00') /ModDate (D:20260825102614+00'00') >> endobj 6 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 7 0 R >> endobj 7 0 obj << /Filter /FlateDecode /Length 1483 >> stream xWMH+HLLr vۀkL+$lW׫Wˣ#y<2}KCdpѣO4:>=n7MRmGN[ZFeMz+N7-u>˥j;Nu+V$&yU/I/Άe~p}Qec&$|mިuW,qN>JlH׺6&h:$,lF^_G5\׺3$c<`$6ih7$0 UFJ!u=尜KZӺ Չy)pEwywr+H$V֝0ew6R.Zժ=lڍl )Ŏd H4@fPMYU72ugxpݜD oZUYC0}5z |T t ABc~|/ulrh,KKݯ%?J Eo>RwK<$ГMYvSvtaH`'`jv,\Rh$ѕX's2@w]k;fq%H@V[Ҧ.X  IӜޜB)K" fq L,_vDd|hI?]|gG CK4 , z5 "e]Nv\h!%4uITJ^O6+jWb~TËJp+/ eZb+#bK |ڝLkʢ/܊@! ?ڒ8-[lQEKCFd@#+[dVUiY5L%(iSI$v)3p3|f^ߍ7\h/I0Є3\4fd:%̑qt2Qesb/NZ\DEkȹ.kO u’p.83X +b!^ ՚MS<1̸x򀓘f*7=8&e<3!<cKu.-6֊sqg /f { 5.$^"ϥGaSGA Lq&x*%)g>ب_BIQ1?u'+~1GOFE}M1%УY)i:4zniٚoz-_k ˌ~/l斮Oni|wCz2N/F8 yOҨr[Q H _w!xN`v8QFo}28#;CFp$%4Wۑؘ g\3Y N{As/ȷ"c/g9<]/x6^/!(j9.G$p%DP,(er[(L2fIQ tpeei-lGZLȘy.o63L,M< _v*T 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 274 /Height 184 /ColorSpace /DeviceRGB /Filter /DCTDecode /BitsPerComponent 8 /Length 10284>> stream JFIF  .$) %6%).0333"9>;2=,230 8)")422;22422222;2222222242222222222222222222222222222"I!1"AQaq2#BR3bCSr$s4(!1AQ"aqR ? c kXF27QQD##F `"4"1  @Cc ȇL[00bY:,2%TD-yAOt+@q+(%ro?(1<wDӳIȷZkR*WJ7QlrHH5@1͈aXe' ֋jD(Xf( 'JB͐9՗QB _oVErizHdERTxBuS|:*3hn|R6l5J=R)Ů[izk*$e⡩5y^3vndIRkLhSHiEG@hkCM9:˘AZ/e0e,*1 3\ڴy:xe}-]H2@R Ђ`+XF2 U$aV X1,3F8j6F-z2Z4(k {4qc L5qc O׆e0?8-I{u )&G?(A`s͔:B.Hq鞟DZi.dCLOJ{ە @hb\ٲT2X-]QG;Qf讪"Gebdӑ-7W >ur~peKJq})b׿05p5|ܨqE)CQ"^++rFJ+פRZJe%A/2e-VUuartO4]XNdXpZЯXP'f(K(ը,U#Ua/Bf]&*" {@rčęL9ce+NcaINwK*" pؙio5EO!JݴERe~ٖbe1%˗)J339%WKud@rؓJf%5& ?,`NY*1XY.Ze$reb)hs ȵ$ۤ64zFFBc!_QAPV Adì2-p HFf+Fo;@1݌GLc#U5{8FD !?>0>|Dx)cW|Dkd#ͥy,Hy iG~Q nMsQ"^'_B̖͑=V +d(j9вLP} >S$IB*ʔBw)s%jsez\-LG`N@.xN7P'ESb1j33e<Fh{@j73VZʯg,&9WEe I,%PEl`P&חO4BB#ԅ bn"kMT7ΠdR%eQTND2gQRϘ %A.&%혲hn&(Ak0)>bnʘ&z5WԒ}BO%[2LS2[zٓn]K`h 3\ȲR %;B^2ӆ%2P&*AOn}k# :SiYK6rHD@QctcNRXg瘝*I"T"OVYR*@A&Nc09I_Of\ԧ*V.[w+$s(pksM꿱vl~1 fk?ɝ)`сͣLcpcl3Z4P7aB^)NHy̙x LIsǨQW(͍ % +`O FT|D2ϙ1+w~"#.c#L<_>M>py}dd.9]I؇FF| Ӷ,DVk.]&K ZQd֗~(„qyY;nnX]ovȝ%R הhTr78L&8ѩ|Bc&Z&Y0Y|G))Ρ[+Eq%A-`M((*:Cda;YV=\ſvpLA^VW Brn. I}&adKCУ0ZÝnr:sdžG܄4b&+-P8,|05UsS6Rr^t& PkF]Lo6jJ_QN"vo QCj1-~Fk`HO˩Sb ƶ{f 4ej.Z%%KU'mtj'1"9bNϘY)JNui3fVG^(#X)D4Tr~F4J+_mK=`"eV$HK na">՚4} yin-n[ 0Iٟhh3046nRhS?b\KG A8bF\j9{|<5Y蜀A>(E fmg,Z9̕Z{"22m.u\s@b 4(glIRZ82Vyrꠛ1f։vI)1Փ=mޞMQ&?G%O^-[Hc*ԃJϏT,2u7ej+@Y7g7zJ&XЈ{sO~"-񒐱Uv4 z"WhIXهS)%)TNqq-'m&+O bb0 fġ!r?S!\#ؓAGT9dt&?Mg D_ oxZm@2X}Ub%,tc6m+hcpD^,5>MԻ; AV4%fO_IS\mo v%H0 ްCXCP6C6&=cxk ^PZ #mVAwMA-{Hz7ҌM@sʺW O-R)5BoUIBl^KtɍC(Sb9+[^F-ž>bEzBmqm+2]M/Is'(#9ZY@٤HKĩW/g1e~ófDѣK+հCxF[JQI3+KB֚CbA8 2bj/REdKL$ -ZEk|"*{\tɜƨV=,>gyEˈ| 5fNo 2cRfVNdPٕҺP;DRنwuj"Y`8TOc=a jaɤTـLu,A$R)A $RTweciJX ƃ3LZs 1W%()'U*<⧷v3LrΨ[1,*oo62J. fГksSخ4lT)3;1͝P=1%˘S:ӱ2%\1ve*D1GO7߼iNTf{^K Z&[y!e蜈MA6dSvR\y4.B "wBih!ֱ],o6cT-SBI)Rة[٥ګ =ssjHҔ7:;f)ZZTUV(m)&2L[6y -ja*CʘYъn:q/#Z|pM@M:QٯU/@_?w1Hvo ;r%͙P`5kyHlW,Ԟu0iat5-2SMm wod(" μ4Rُ۳%!ʠ^}`rA]J+&5}fjP7*= pEĻLgԞZl!]A nBX[k"Br흨)Ogl:yT17q'"TVΦ;[GZq% SҞ-r"(Pj 1> 01aʽ$pQsU=HizEKM 5{'obe&PH4_XmG{C&[3e kF&Rg0MhO1Gͫ3Lru1>9_&*U"⌕Deӯ-v BXG7]gĶ' d̤gBSЩx[fY"rxT , ki +1) l)=a1)1XHN[ۖv lfcąlQoxW2Lӝ74Ǜ|&0ЭBs/CBjyFK>t椼f VWrH#׼T]mdIn*1!AkA* [f+$ eBLOi^s 5L)x5P*YA7gxۄFP ej^=)JhNŢf&8T&X!}`(&ƿb:[0 rT \te",xg&X%QX1yY37 HOw.XSgbڞ\d!<8IlYْ`'0lMyx; ε ~b xt s$MAdX?M {O2; :ӔCKoH|]NW sD٥"67>&?d6!f(IRP,4ݍ'R,,Y%j~-4 ι(^T7sS -f#SB ڕi āc 7}iTf{-IRN[7n} )+C66cdI&LO)S) &A1PPMHOFO`^_T⏳Yb(H!2)ր[ /&{p=GCw8 ٙd&˫9%3 h.GQ e N+8S h+-x:5VIzBȓ2AK.T]eC1IB*H#Kؓ2s<ŗsLfRB)@쥅UP tQk_DrM>+0L|X0JЊ^hWK־0aIs- $ކAmHX1T '**xHиa6y"14Im@}D'Ak5ƘdAZ"/k\Y0,* "tΆ\0Rp64em~Qg'6&Ǜ9$pUrEB^pfʐpZf+"b5mB(-xsdiS28BNV+]46?fBIKZ9dZ7$|lГ,/H33._u"pߙTY` A"*vJK8e夹51i-V%ZKlDw Z6`fv*qvmLKq MJ@/0<.M*u`;ʺ"3G*lM#2  fn{v-eaMJR(WW0cu"]`Lr,ݪ]as݃4JMkj=Տ1D&njR=` 4fꌤep2S XQl'^}ݝUH+d^vE8jbs]*"ũ} yykȈ4桁р:q ZX?ќW87쭮Pn9ОM42uu#ZDy P7 ϖoA{/ tǑa8S;M~ltѹRul=ΗJ.otsҹj؉{ce/rRhu;,z>5e/|D~<8Ƀt;9ŸۛS|I4P|r2_ )6DKa+O˙I79`\dɖB-RE(@>p̅4@[0L/% EQsR|l *&!SNE P7w&`ǣXSoH%b&K A:#{60ЃYORC,STq'hF 2Jԟ`5󇯅@-je¤.F\+X:u&3F-t7,O*L{1)VGPHjV^qko^Ԑ0iBhJעZso\>BPCȭ-JUʅ*z1>ڊ,3 $iE=4b>eD,`?I8eS `@Av~4ٚ3Fv"n6l32c`@iFvYE\Nw{ⷈÆܳ͘QGvcAlP,hsikC:ސ)z/5 s4rk22hv@@+pOp19viSS@n{}Zfz.q, 55|#9dr+1oafj$iU>pw\27 'i+j!6-s*{&YϕPUS.,9j!.N:fn.]?(d\ pl5y¦E&ZԎBۛ46ix: Oݍ읩.cfr\|IDC£Yן#ݤ0ȕ[Lj^lI,/ML٫[g={.r 9e B)+ckRZE;i[.Rz[!{$Y:?u-Ґ3B'6vw:@BԚ'"F`G"9iCxI"($1] +VR E!+'(ЧlYTKEwPz*q%}mE+OrI{z6yŒj&K 3^u(IˠphNI󆓽ښ,4j , X'>5C7Wh;e@n PB3(fQP zKE7c <Њk+[cOE cU8U䞭GH}6S,TVlu5' =eB 󍜗I8Eϧ_g?8gR_dz, WCaf;dK(Pk_iZJ"k^F@F " D8)dd6*Kb8%z\qhF?}\/j_iReˮsC=X ٳPP @ r(v>zi~7ǑƊ$@JH `8ylFKNeRi@Sddo@kaavʖ-B+qQ$)5;[6Ys(ZTs8Pdd*JnMٷOv;ui=) İFC Ò$3h t_&o^[I^ئlgֈ I'&;͘ykd]A4jfeaFB0Ӥdd(ƽ endstream endobj 13 0 obj << /Type /ExtGState /BM /Normal /CA 1 >> endobj 14 0 obj << /Type /ExtGState /BM /Normal /ca 1 >> endobj 15 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 600 /BitsPerComponent 8>> /ColorSpace /DeviceGray /BitsPerComponent 8 /Length 33662>> stream x]EO\k{q5A b("(VD,]TĂHi7ov7%w{#%L~yͫ":蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:"==EzBDqHRC/?~Ï`7p`у஝w-3ёK mݳ׿gg/7ݻi.q1q5eW/_辿^~R_{A۠od݇S?m̞$;;[@lh CƔO`X:Ƨ6X:Vdx YG޺: #kxx^JmRyxyIeI~^ZvHJLd(v$̼>=xr[ ")t?ع:5>v|ŅG:x5nY4yrz cJWݵ3=Rm (;c'8/[]l" N|jлaL!rj|SN|&T5g?߅KOԜ(yS:=qBoUs.v Ii|u̅C\p7\i`(ٚN^7'+b3_]MU>!U7@4 N˻~çNq¥޿ MMBoZQX$]G~#Y#8w⺵K['UĤx'xK<#B"s+wsp'N]f|S|q ;a4ad_(m|C`Ձ_P'7K=#ȓ! Ʊi=HdhnP~O>n_|[$"U>uӹyk=!<}5v&XlfTo]>vHdo-v5mM8$^ŋrsܩ/;(r$V>>ةu1"Y/_~tn¡[f;p^wffFOb3vtG_Z(-שÉώ]tMaßcT_mz=oKţ^7‹=G ĢΝ~g*:fy_a,J-Z7ԓ]-Fl4_>b˾ ߾Tڶ*|mF/FlbQkgOK~꥝7HG:mO]y? לE5x ^?xuk42m=aTa(zɣN^wYuեVfCOQq('\$ߣvu-=S~= ţ_vuxeϥ_wZ 轟j: y_8gʪ_ad4^Jڛv?:,HRwt:#yrLk3eoy'>cEHԶ~&_#Exs̄s3&b(*|3{wD"Ňm"aM|ΛEȅom)xA:h/~s~Z-h`To?㭝3DF%?`KAMp3V}JaHo_$mXB/Iu`}<:m*Ν[='yl\_m&t9^|(zȦ\mBÎ;޾h(ɍ& Be_ffA[;_{KD7 e*QږeOe.ܷ,TH!-Z"xhi77/q"?bZG*tЋ)m\G 3-`OLV?4+v bJ$Q_-z9:p03엋oPy}Ͼ R^zLE ~>o$[:c(s}dեBgt\W@>Vp&:$zqJ>;^Ψ¤DD1Aݼ6*Q5I|P4㚉MfHrJz=iy]wA$r%F^Ϩ"0/(hoW$L<IaeO':"xuL6*jj, =4^ULaX@i>BcæV'^6.W3&N2-g':&4xuЫdH* zx#b풢r<„^|tqkOeL\$hÕnSe:n{h=Zi7 }`km^DuIŌ)$q5W[9UЋS=ԩрt1]iMȌâ"^ńj儉O2~^As^DD=J59BՌ9,rfvO(yu8;9ys%&{vZ :4<^}uB+W1t3|9E$qݥW QW۫^@0!OG,^QWL.}C4᚝ҏ(Z] TGאU^3<0cWo9K| ;oW"-•nW^z  Uʪо$3/SEL tB{#(œ^A7.te_2n< Ww=:1QhYR#0dOd)V Z]H~P a)"&W*w GED.l!XfOb x0*r}}Ht -n^YdDŽ]J}JQh̽K9c[n}z}™Wfx+AgX/\␮z-ZV?%_ߑc`usN#G ¡sIE[0hPW_y\0sWpCԉ亲M"Z.@=S˯"varauRrlk8%a*X_yuM3:kJ{9 E+Z&}PJ@0 rBm$O˻B1004422611553OԺr능VBj.ZA)",WWJV"ielY%XXZY]'~.Z[bPK}!*ck$?P P +3ss`Tjckgui.j=g#FrKA-+Zqq1ol2H+,0UN.r0HA+Kh*$B/e %?<|(ZX"YtrZYPj!,ߦMr$F_n~9ae`^RҊbɷlf_uvjaH+Bh,2ԡX/"} 5Jݼ¯=a_VR'rO ,Bb^1UP,4,<2*S"Frf -^L T͟0kHD2K_4]R 1" I]M15!!}E+|@^EFƿ^!NRKdiMXf=5aeIݯ{Q$[gL%8cEAf) RȾR^ĊKH\ƾ+ rwqA' O7RF l5XFVԩ4!-Xr%|%6 RY_~&zW{…]FF4@QkD1rV8S%-Gd;IJ`,$"cS6;\3'(DY/; ‘h4e,wk=qV*4XsfB4"JJI[Zՙ`o1'&=Z|ka; DbnnnF~iTTu$ {lg{{ҹ3'U'8;ǤW^om'u*1<"IКSԢnHh6EJgfF|<]VYpVQëuR kkk++KK/s*P k ~;;`5OO/o@Xü'?lui▞7mZ/@zYH xĬXKz3!&"$ ZV4m8R [m!7|ylF R~e# #wNJ$||}By|Oq-mQ͇VUpcQ[;;t*.B)zycj#uRV+B̚X" $w^ZA;G`DKAAA2'̶VPjBvrJI'B[ Bq;-,  twsqjA9Bh9À_Y守"F"""##I`{dʝ~3S놾_X.L0,,,)`|?!jFD%ZY12,t7D8,ؓ2N/-R*"梚`!zeH6!ݍa@(`"Q,BxqĿ㿼+es ;PZfm>bz $뱄<eaQl+BGVbYvRKsS㉥ &7Q[7$]rDEFʂ}1pVOs{GHI(lE$PHWWlO:tӘ &3ÜJT-X٘Y~^vO' ;ICؖHMIINJ!fy"f"K ?}:p(|^>UF> @\R%#Q@I%E1*N-T۸%Vdqubf$ETbr*Pt#, u:(fE;O,3˔ʟ˜XY' /;#5)>:"4ǓޱqI炁V>~8H(A"=3 h|RTJ +1-38#RYbH=g/1(cbv@o%ssrĬԄodO(3+gzM(b98:jK3Rc#Â|K8@#X~ةXؑIdfffU@)| n%1b\Z@L]\;T'p bHv:i##|JWuiAVj|VJoֈXIMXfO:;[Z-M uEyYiIqQaXb9i|+\>Kkɻyݦs2 i,]E)=ZJj_sG,Nȵp^=bBȐH,L@<25!D.0읊X1sRG[KS}uEIAvz2&|;&L0}*.!*+ ypgƼJEBJEEE0<]1\2C[Y̅}ڄxH(em+2,fRƿȺTRF"pHaɝuU9XCug ,uĸ)G"Á w/߀`pR'&fd"BX@+@F  ?,T'O$*MT*i%Bf&R aЈ/ j: E9鄙hkM*q.gm}kzvw7W!b%FZf~>oBD*-#+'7? JLE?"T'ӈ`GnIXS-i8&Gלog?$m5`fPq3fӦxlXۿiӦNhi.×0HpƊPX?5w/! -#;7*{cc"TO8 HS!naS-3;7_[D!";sdNHf.g{Y27mL/(Ƴv?3fL="+%>2$FB8 wGd AiVxl+VUA wwBэHU[H|d<XS0,ܤ~7# ̊"֬YX͵Y)qR\j~hƑO UZfUiY9BYi *3=%1hS)p#P ޒ# !"1}:=#Ce) h1jAQaJ'a-CJ8 C\8v9TIj/LTD>X}ۛjJ3(Ő+H F$dd!ZWTTVV!^fg *˃L+J:\'D"ȅrtvuSp"5C+i(?+5!mH ܁/k\0&?YJ?lY)؟Gݦ_WayE%UUe%pkSdPDUpnll̑BtP0P>yj0(7#9S[mꉃxA!Ip(A{0Zqq62T am}^3펤vA&m+n0jXW"J q<_j0 Ѫ x h$gM(U PR ;8V~k#0Z!HN(M=?GM _] Inf=\ʸd~D7?7~sӧO%LH;]} mij+/"bSr K+kj+ғb"rǴR@PDe"?J"zv8:#[/[r/S^ۈU]!,Ҵ!lf\3_~?;_s Mb_aR_Y@Ʃo G=/e fSM6XĊ qV7Z_TVQ][PK pЂVdjRJ }Im! }_@Ī'D80M` ~N OY:_ \J5.a'U(KbknoԩS{;[*sR\06Rs-GvD%gW#T!^)V:SוJ 3@10=N k#燐^V[VlFo*?ia#.ĊJL-f{Q"+Yʲ!M5\SWM=X=hvOA&RU;ؼ3*W%U u ^E@ jfBk0pcQr(9Jq986bOߏ$B|wwSY2F6|w`XLrf~ zw:sn_7eʔ>Wf%Ey8g'ze+-,khD(^%D|A\) ]6[ j,3W ESH# {X[ǂ&K*(mgٛ"+qz1t K > 'D,$V>w/LDGYij]qUeM}cMEsJ S5tB'${/#߉.ՈX # kvz oTcm]^!Q i9e3:" eu\@&@,dɽRX[t#al^yUT`csssS#+*HYqH I- AӚS^ !ń!Uy$KTwt'I+*^:;Cu\1+BhĪAJPPbsiT𪡩[ҘW8VY0l umaԡ_qQ[Y\Z^^^ZS˰eŮa㞞zvåB" 4b97Q@PXXu ټK𪮡(ю̂`8'L &@ RN^~2lbn/*)-).đh8'lF]xsvщi9`T:]B#?"|opFI9Gۂ㩱IֶV((/bTEZpW):DYog@j.|"F.Cz' ez -MյXGrYI1^q&\v#[| xMM1I9 [ZZj*K|E ! Y{ӳ\G PNOqaDYLШԬZvϒ:!-5{?ƙOQ3?N~P WM-mX-UT=+zcY$Dk8`6:Mҝ׹ǢSA DE`7'Ӆq$#f>vln~e}MR JA^wtt6?d;lX*rr^QRjzfffzjR|&*%8=Lx?@V]u:fVT?]\Cl A^/X%ļ4 )Š<"ŋW!b fD)Q byUj§}b!. Ɍeﳎed(T)Knq'\ 'nE˗0793jRggG;RPg)S63"s4f! ޹b^TlI ,R`H;E+ pc"I0,moS4z w%oĢ χ@0>ťWYԧ9ʔ.^8Ou<˄JxK2&uMَ+Z.Jd6NඁFi[~g+teHy ]ˈ X=A x=kRkcmEQ.mʼn^a* X YhXXhHp ͱ 7x%}G#&J$Db\ve}Nm+=MXS7"EXځx=zTAcp)srOO7,&>u,s ]5@h7'Ä!LH#Ba DZ pwe>/^^BzpJF3ێA,H󄙕Ph(X0<;@k +ڑ*ԃJ}Bp>] ވ!A7I{z{{ 8)H)p#ĽFBHߛBEtHvXҶ&k( ,>H({( Xٿ?f=+y#XKŕ-]ݽ`)uwsT fizyzx{ٌ)0ܤC7{Vt(=&HvW؇k/X]X{{ P8hhm ̂Ya~#|"ږx)} EDM_/Pd,>"J>j=]6C/by%_^RXG3wL$*R[}#qOҧOe`C#Pbnp'_Dx3!yF]YL5n V]yms;,'Xcܰp%#qv &Jȩ#]B}˩&y A;X{Xz},HH^]Ibj${z'+s-VFX2$EM`w"0> } Ц 3Alh vt:`W'WV\u$Y_!kȟR *wb %f#'C,2%9Xd~p'6,-"|qg[bu5T7 ˝}%~:"eckn "bDwh>C$jtj-{=X+\YZ M:j\ EևV"5h߬HjW" 9}M[Ä=d,W$FL){~0>lj+ O zXRv?,nX=}SNa ,Jd-lO4z$CKRt! ٧toN:0ʪ=9fj~U Z,NE@p` k{G"z)1Oedt"Rq50qGyzAǕLϳj")q8aN e}|F0=,& ±~c|f6RHĦ?&'#@`c'.G"o+x.r|uT'Aza0ŷ{h>2XΠXO3SVv)ɤR6RnYC ?տ4i0߲bG79X g{LrN#TpL R5Iy_zz mٺpu) CIUk>)<,ޔ1v9ax **ArYfbnuv 2>ӅY j{<ˁ+]SlFfx>!i noAaA0Z%?;hSYM٧uo/⠥`XMs.ٻFN,0X펝Kcˈ&*눔"X z.JױRH?2"㄀K}X3gmw\1XY32NXH*ό غhkdh#ŚbiMllwG~d($NI_PTMt&qQ~T]6bfkX 5sߝHk]n` PP\VY4a9yZ-K'҅ zLq@'e~&0ocHy }ĺ"V>QZ^)x5"vb%Rt!/D6&~UhXqkdb͜>*Jg^ZQ5}Xb$m( ,w\L , E[R}bC'-L@M i3g͚X& cF}3L5 XDch.<:khuC&}{fa%b2F,<*~v<0,F'QB}tǾ*"SGmA‡GBM~]O^FI.b͘Q"eU_f7(_Xՠ =*H]1]"AV/VMmwjF$VMnFh٨'$cU]YNşLB߬#;=U= %~y kZn, vtTvGla{HVUn>Oz// OYytbm 3f a $)b9ʗS@`U?3RGX٫u~ƷCjÑ)_x  GX8CkTD2zM& R׀Via.::pz 91<ڔ%o<nb=F PGtl5)|Jۼ5 N,2ut0}h@XZ|q@<k)4b! *{ Q{<(82.| U5HN,l xtC4jQrÇ֑=#F.AA,"} %6 &|TkNh:*8 C»اT_5BokX\9o5 &cp, J$H'3 3ا qړg\u-:{:9*F=kFYu`tI2LhBEyPQ3.!R&`14;;\> cM,a4!vbq2@B /R!t{AAXڍNU0¢gCI_XHRP*ԅc;Ov9orO0y  ]SbKF/)ɹ2L>EZ'Y~^q@ b8LWN71? L_R^US5!ƦUX9uHqҖt@bm y\l֬YcR?[ ׸3L3kEĢkBE?taRHqЋ9'v Í Uk=Ey!^:Fb D,R@<@܂Cԯ| u`{`8#>5XOXAW< k|M6=ԓ?kVsۖ,Z[ [ouK8R$%f g-Ӟx/h%&IWg7qR"{}r6yitGmЅ⮓hI.ΕbsЏXc5(-(+]w:Ϝ'dahEV FbYsYDj2ѺA {.+*8X>ë6ZN2QSm .c[@\G M{g{48}g(#p&U2U:WWW9`jOc GqkJmH[]-̭Pg0|^Bs^)s `QgopiH)M[ ~ FG+k UbЪ19f2.&Z phAJ^^e1B,e4{7!shealDwÏ>Sl~ݲy={U+WXA^r媻}r§͆5y8oXoqnmfHkAȪ<{#rrPzݲƖj$Dx{{ oo_e91Mt?)P:ra @ez\X\A.Ĕ:"ˆqMhLRf~iU}s[ǤIm 5%Ia!A~m@`PpHX EFv6T~݀ -­"CZ$25#5ndlDXD\jvayMcKI-q1Qa!2YBB""c8\5/Nŭ O3n9ghlأ']Hi!ZTXWQ e0.3 叅D%fT5MBjm*+JOIGQѱO0_t?d}C,"&|-hM$D-̝Ǧd4wvuu!b5A-ENfZrbB\lLLttKH:9B Wspz9繙>FdFP*fV,3S{,2!- VK# 7+#5%)1!>!vP'$&q1Pt?O.姞и7b9qҾ!'ST)ƴW$un 3pJ-*aa> 񪳣+;3=5%9)11A $&&%sc.<šLV 㭼K\Şc6tDKZ*Z58V2u66">5@,0!ӏ"VrRP@/BJKMºPt?;"Vu#S ›ъXXYKmYsR &L ¼4 0K $cbe~>]v:~H/QEZz{&m^l3N;,0lYHF@an0ݫ '֤ƺjī|+)RWO ,Os-ލ["*j*q-tGv6 A`Y#kPb1ߡ9۝WRRZYŗGwR '7z7Y!!=La { [A`Im1#Jaa1`5c^Z!q'$ct?,/kXȒq 뽺8L7qE󰠇w!eanjSJ&8h 뼗XM,G+w7'[anc蒌LƦzHJE rG"z5Ow NֲRC#+"87_I$q3wrqspwuvX*-h@_AYU]Ud% ^y{wFwt9>.хAw#=t#yBHaHׅd?f+'2o<=\#)SF{q9!"H{#J,XXeb+tp~FFH"nQ$zԖH1=SQs kda"^y{{{y8 J>faRd7 7[ vwFJr%$A"NI.](x^ٟ]7b.\>zi] UPH`{z RkB{Q9X`Cdwg{ ^of.v8>ɎF¦oAK9؏%>hj.;}}zKc(b2 TcUVJ\I@06Cwl h$l8b5:TkzX.viQKOZ"eX^~ޞnJbqSeb&$Mwt%,@ 'f_3@ѐEണ]DJM=Y B+Ss wW0 0 7Xـ  A&R OV S#q;[K+}a%&trvۍIÁ7bкBC~X0(R,d5X~A}rwqX732&$VI5^ut` jIpn6t3\~: Ddin%C|(U,d>X^A2Y,8cPb &`$ m!ӆ~v/^_v{y$օGD!OvNY RYš|5455[9yl!aoy}n? R7*^&X M%v8~zڛ 8Pa _2\ܽB *,$8ӕ"v07qw$k9{jMr 7YO9^se<Bٚ'b)Eg:D"sO3ǃe$9y""##Ceyı30L&$@NC&M8+OX˽_b!]jވP(602h' 84"*::*2,?C)L|H)¸ĸh 5*ccAJ;辥ԅ\=oJq&l hm羟Kob"͇À?{CE1J_͐g\O{R{gwXī$D _|-̥N#} -Ы ;"9P?IA hCX7~=Ģ,هtjfqB;FͩArF%4򗧭,<&*##=5 _0t\ N<+C71|' e``iOg*GbEw);CS[vP6j KJM 0Vem&‰E?Bb9Stq GzLh~E,>I&]nG^t/II=61%=3+ +1R6d.{\T^JU6%ښa+WE"mrZԌI,Ȳqpl3}! r ONLOIښ&0|9\T54 (EA峩h`7A9 (}ՉXȲF"'1Ճ!;I-2OўxV2sVXd eq9귎GYy‹V6``$`EKXXX`("'V\Cpb:b!iʬ, }u˗ y5Tn!QeuDYȎNFwpXt<srOOI '2!=/N@`!bs .%Rs5DV"-How 26vX eH¢[8n?GHfYJftUI-Me~!Ouqj/WYŠ-Xߏm9Ī"G#\ oXąhU[ctuͲT \^3e $h?OuE0#$J:#$8cuHMhVZGT]b[غzxJI^AJJ~k@Ī$4!/ESױSHdaL!ť"Kdnw/m#HQW‘q~5^BldoJ3`ɬ\nhw)Xc)n DlKPK+ E9I)it^y+LE+ڦv XS^=je _6fh\8,KQX(n8~bb^6s"6J3੘ 0+t<)02ɌZd)EփRn);a;@ C]hoGK8Zc#/[Eu&t~V¹~}o$Yks5ϟdPdASwMiqv<Z+k+(zN yx.CB¿b`ErTْxmRg'&V)"<*]dXGb"".\2;$U *k]Ae[+)'~W/H3&IiEek8Ҵ(lM'wԧÜr.9~+tW FJM^|0+G<@ah5VCu]]-U%Tш+w388xqNEZwtY>^IĮAi~Jc r2; RR K+|:O~x̎H/.}HJ%p6oꀴ ´̌4%\ !c*a@be : E̦<3%YXܰ"nV !u8I&b1_ r⇍g[ÀK'ЂH\!5O*#b#Â)^IϯO$٪7uwuM'31bPu\kA9xh/R?¿?zE8%t59ڒ(}mTd8`[+ҝeam@e$#uXZ^Yr'^Zdo@PHXdt20SS ?+l˲2+&p[{Ɓ]O߿iB,2#%\;¦t apEe) M흽SϜ5k֌iS{Zr2bR mv~`FH0 GedajJKg?)?=nIY&CZJôq+Y35Ry!CE\OĴƶ)S{'w. E&E滹v]LVUP"k{Air]QDM[tsyz%7-Z`y7̟s szu町wRU٥m{a{ H\+1NQ5J4 &X"?, ²w~{3wvgq<?Νsw~ե'8q+ gwd n׈ \Z ]m-M˿s:(;s[pJ[rDD$ļYed WI7Gu֕BW1\ZVջtuV_bc}nj!\5`L)D/t^L\F~ESϲNK/ҫsyl:55Vh9&gCNbÂ\Ĥ݅jmx k.g^[w5kyŝmzO<;; Gl\Tɩ >'7TȪFJ+ּ≾xBK5g!:\ch3?et "| W7Nָ7WD+hV6 J4ԁQVMc*CUoW+E/KE\k^W2U8]L҄.J\{:ɇ >%;yTDž*]tU^.kR. LO/eeZ("!&E,=6ƚ,}:Wc٥#G1jϕ^4'Gy%9,d9ƻ~{12?M)-YVvWl՝IKZST X*S:+CVb1t&b,mTMCLe\gJC-y](i\>/|G3S ]T..洰Bia,d*]?R{Xc}:S,!+w8*!̡ClШ{u`I D47&J Cpj#8ԍs)I#q :@mj7_-_2{\rʠS ?/5>)ɲXLCVng5MӦBq|nC2k0{djHI0<7B"R,CA.6r~'AMqfO5(&А`+Cd g/2p0[cWC <ɐ RUd d2SV qf3ưFn r8b=zvge ,+pP?{2tuA̚" S(DBhfY_f2V&.gkh~_~@J~JYCNyЋb۸52s32*v>((ɭ_c#\܀>&ȌY)\K,fD{28LҗO=*(QJ:I%k%TTO>VH#LL.+2fff~/s^1eĆ9k63%=fYhL]V`OsYfiPEVX/1O^p3pk afCL\eE'b%zD)PO[s&7{3И&0<6 >ٲJR+yf:;*gaC74{Q2![m /-[8g,iM_rc:ghK9<m|ѴF mWKZ q=qC5$JqYa,WJK߮W^&SXtLĥmwťVX zy4ҍ&S2%ZmL p>eڶʒQJ'@JW@0JFZ/jSdM:c!Pz7Agl0y%V1i̙ZKϵR2mwԷnTz&hGs*ޕ2d=C8{וesL~T@ӧ-=:ѩdD"k'[FMV|TObKoF,<>Ѩvm=C9Lh,v&&ɋ3pJYb<1vJ4>S>*v{R:-/aҢ V3+vhHOoo֔0spHmߐucoTZ -֏gm\Ued_ܹD7%ٸ}VEmCCk\NpoZimF׏~?_߶s탦?Y6tFӉSLjݙnx'\3!i5u^(QǞ~?r-=8m o^Z˶2pʤq<~?y+,_mjkc-}o; ]ݸGu5."ωf[td=?6=g _mpx/w? ﭮѾ+.6*G~ymcO1O|ۆ6\m�~&9 +/6M~p<33zɅ7v.V9Z)oWfi߮ 48 Kb (ӯcRl> nSaGP|exK2&X7p@ k/wU퓰8^m3#|J Q yga Om{] 7`:7vfYf:8pjof%E c,ka5rc3 IWk?k/l*;J o?ŏ@z*@k%qVs[ pNħF<}ޟ,]p*8R8Ou&nGjVV:8ĚYr.=˱Taկ[XAy3߃ d@v8iӶ)I큏t0oH[]ڱ*\J穰`s^8L]xUߑ-ʒ ut QflaXnj,D{nVn ˻mt/!j)`DӘpvH;xRS*pIXnKSa "Đt@*[teDm U%؀]c,7ZP_3n|cbUq'޴}x;cROW'^k}I3CyE뻚53|Z JLY0)9d䕜gGqҐ x̕$_3Vz6삝%:QVgcLXp'+jyPT{`d͒K~4'8ruK=֧YtMm`_,eirXoNt_Ut^D#%+t}rc,7XFS4b٥a.)GäXlU?rtQ䘧oW/%xKAD# NYJo]8]߳Rց Y0>IY@Zuc~K3a1== >qnq{ %q!g vߩU4CKɣ5m5 +`O:ŪHsbe+e|]CYcX3›e5- ՙm!u+R?,9Ӗ|Yl;-].pfZv3Z?uw(k]guW'am^v;[kO8#Cx>rS6x{yAvTdwrV8`k5F%΃=ߛW-q0urUӛ3xPf[ | 1t(65T&"y{8kay˔އY/%wu>Fա;aP;[Xg~4/Fܭd'ܓlxⅨ&]KV,,R ϧƐ/UauOx(v]H=/<ڑ[\Q:qgsr΄NX>G:Ҕ_#h/ǵ Æ4_FiN<<#6jkW\Qr۰Hon?r',V#]94{\#:l p[X5t~Ql_Sxˬr~v|W.4و\(;4B_0TkNJB]uªU&_D1 ʺCݗõ}=oFX3T5<3ҹ #zgnª_us~ҩťqA kb /@mTiyMiw+( _!.o'szz6mmEphDpȼCʤjܿ̀]lA\3YknO{*wЈ:m \/.w ?=_9|z.r:8bETn!wʚyS͖ʰ =}pdrL q3EX/>CNC²4y!Vpҫwõ8+ֵjeGǂ֍9엖c >v8=@?dcg Y_K܁a8̏Zf{Мߣƍ`wmgؙňƽ={ÈFSUjhac}K1#λڊ~BYΪu>w҂W{jrQJX#^oRkaO΃V99.aؽ4>x\gwd9[ ZK>2;zMjˊʪil\ve0E]-7ѯ=2!".J);;.ѥeteѯ-o?[2r ˪1#ࢾ%[neųp G2ObZֵw w R9ئ$m=m__Z=IYLY%-<%O;VTuv[D[sZvpVVt|RZv>k743Ϥ50pڕdR7t'D6blT/b(k6nKdC!{Qo%>O] /;lFGq7`o(k.SVxTf/(i9a/<Ǵ 7Es ˍ+HEbC oi)r= ;[k*K 2 AnkCo3»:I.L^~7hxpĿ?$'                                                                                                S endstream endobj 16 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /SMask 15 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 3 /Columns 600 /BitsPerComponent 8>> /ColorSpace /DeviceRGB /BitsPerComponent 8 /Length 14447>> stream xו^D`$fJ"%Jdw{jj9.鞮3]cUalWME^-S;d27w燤(J|?ǖedx۽"#3L4ֈuY1NԨ1ZM.s_uO$Bòdc@Z1FUL U1Ff I!ѓ.&UUi?r/&@ޞ;YnnJ/C>O%悼A?@\&#y2P#iZ/~}ύ#K)cDM=SU#vs_m$(!/^Ӎ=DUUQYUgDsXkTEX1jDU֭Υo$B̽RuLlXmTkk_F>QaL>w҈QQq|lyQ? :ͅ9qB"гɶiajrlT?{)&HJԧMTVoQaE!]OOkX kvh16 v&+ "@#BZ&2?4mTԈQsȻTĈUKT;I%W=6Cuiros %E"D!f_Tg|+iȍFTNV? 0U}i-U12OXEx)n (utoݨ#B7gUKե+ڵ܃B'Ku6 rI\g36G>i^ٜT_ʹqFDs,#2 ***F]*l/4єǕ慯K{L(=P=ONMZ?r[&ێT|cݏ6OpUyc~IA-36z|4nxQ,J%k_~v՟g<&\:Ǘ:ܻg=TՈBc4?dAph'>˜Kvz#(LW4$+ 7ب̿KZ9޳Nyπ?bDҶމL8jiVņ:ije`d/&zK- ML&F{>n;6QUqj<""cSh*.q嶙T+{ؠfl㼮J7oTV86t-']վAD"D(aϦnjeY՟ :.mW' yܱ_>4vڰW(U< ;?X^h|[ 4PzبːEU|OzMݬX&6xVu+c+ՃPLGs^ք,>wo2TER|qSCop#>;iy~> Ra:W9do^++du~߼zИJ:9D S Q0=4WYD8^U;YpWf?\<~ŮQzAe?Gքd1/ګ_Ko~IZ94vZxS9`&H:oܸF(H;=߄vZ3{H+saPmĪo]_Ym_~F d$\qY0lofz(KP}Q*?*Һ+I}*[y\⛐ 1!n|u1id,}a& X֮H|>+a5Pd!8%" K;3#x&H74i>1ƐK^~Z=fz U(H}6ui:3aoϳw.ԹһeW[sl(H} k^H'd-~cΘ;u[Uw~1&^BMFDؘ=yVB5]> ~›ZzPWҹG~1Ӄv1|3!p>wʯ&kד=I_F!A~'ϊvyM/tvnr+D{?U(H;";."Mvs"K~baezF=wkkW=1>q kR3D֥{X"iNN!KZӛn0!G =ol;uĴÙ{ 5p"Gc|J+Tt٤ ;yrkn;_ 4bԎl`|xcDvͫɠВ{muPDKOx7(LuFWH7tJzǃGn@1&:0pJɮK΍'[ Ƙ>QH˺Hؘ=y\¥;l}_p6Bww26&"N' E3p CqQUi^ P{wyM4Mc#zMW=,A*_:4j݋^jIş'3Ƅ;?U(8^cCz+`Aﶤ0xtѣ)Y̛kL A"6R#W{Nˋ\z9KM^!7F:*$DzQWKd?v]D{>-a5o)_AѠ/%"bD>4` KY^i^ϣQeE",7mrfjh#)zv/}',^Vf$bo)K:}q:Kg k߾.U|2&׫11|w8.NQ0(K5^u$ ry:Y=,CrbDXVc;Yc`L*uINoe']qlc.`HeeAUi3@lGi{9'L~#Q wD8yxUFQ 4o]̳LּbCРwKr!zI@ϲM%Oztg *vK)u~[_v)ydDۏ D8Y4!%rj\EϬq= |綛'v}pK=v4cp ˄DXB>1` GU}xxz$"̡c'&7(̎~^3N$>^jLm;%l~R,#QIyQ]w۪=5F{>:x0$’O[Z7`2A׾:>*!fA",YFqU=iLձ{3S7^0Mr I4w{u S2 0XDDu<.2ѴTw rG",~K(Y\|!D#"ۗfG+8Y_$Iu@&jYbEϽ7X;au˗r?T!QVG",C/g;W e J,:ryWzUoK𙙹/a !KqQIC_^;J#"t5\yTxUo#˱pt_Bm'Ӽ舦Jm#42}S~ 6?Ldsbw+X#aiX<(!B]X\2ڠyz DX"g'Te; lF3y֍އ39Kk綈8pd-.ھ0j2[ySOSOSma)N!: Udy-2C|Uoˡ^g!mxw|qdкzZ,}lN7+oUoaqP;$BZ.UƘhGr#Feŕ˦`8("">{0|7ʈ(k(]67I/xUo!ˡno`~>*mfUwVD",C"QP [qQ+<^4]I"C3L2}̵بaks D?DBΝV֍_<ޥ^uGE$|#AHOdjdZLcY:Pg7;0;Z0$rgХ@ԏ6;-VEC",FEE6Aⷿ7phD",a9h? 9>;n}sisб}~lVB"6e`8jJ{ӏ;ί G?$r0,A~906%pzK۾{Ggˡbm_ @SE5;`׾UQZ?r! $ʘ5T[=Prz֛VA",76 З_ʮd6]&Uo!ǟ5(Zϸ:Y:7Xr>5*z DX}#$8%86F(dQm_cYMV#G",,Ũ2(4qX%^t<Uȑ!'ȦLj< 2~KV :AжgUȑA]?e(Q;nsK?t8к QZ,|n0LbjRlA :mfvtHeG+%È#fR֕:t. =!C̗jbs'3ŵ$5p(9M1A=dG3NZu W;vZ#I֗FKόf=G}fi*#y}b FV:X#".h׌&` Z,@"q}n1 EUDڈe/.Iɼs[FKIjųF 9JXbc6N6Ϫ*DUԉSOcD+ƈXc+bż[FD-gcD$jeFwj?#™CyHD9a3nc ͈4̞lؐ>#J^7ߪt?cj<>FL}磵%e; L/ ]^-o/"&bj66GKjϿGe eҪwHqkޟ*'`0DҾ <(&pRQ/s7U*5?sb|g6atRj+UZPLEBv 'ʤsIuMXR}){&&uAu"N|xpX?;(F14 Tv01!N T]⻣ypv.ku4>DžvfCh1 ~dK"⚞9K!YE=2h >7لuS;;jFG*m;J0[ۙo<z=rk@)MI=OӪwH%>`z G%b7T~ARhiw!zDXrMP ϿL1{"]q*VcLeGr![x8Y_H!v X!7G wS8D",{yv籕p+b"=bI\M;ɂg+ϣ#(a+7wr;Ɠ8.ǹ}Ff-cPH_Us`+[V*ra=s3Z;4  duk& M[: Yck={qQMZfip`pt|ǻ[XN)CcKuR=D]\:=ۏ 6Du+*?{<<ks'U[?h<*0 zD8.^ԷLmz(hгڱ786U@Go }2xЋOoMfCfFpjBu|{볹xYΊߕ6lTy SO,YC5g/.I[O ߃Ml=h@"+s_>_l=$ƃL|BVq;s%t,>*^ʭD8n:7<'H}AfiZBc'{xs*2лr0|p$(_6mm[Z3u䥮oB|gG &oC"[,~N=o "r[2uuNe/.*"8q_1]̎D8?u;~DX]rjtqHdSSM;fҺ{ݻE@ߘ_Ӷgp۳!:s՘uR%N<lOevQ{{7A51SH}ځ)xl,N/!モ5. @"ͷ#C4ںqz R%QQ&?xb/i^zESyclmۙCyG4A>gt+-,6=kdl>-{^zD8I?Qb? XQ9Xbµ9lqiƿ .qzlr_$ ӼڙMp +Oxϝ uWDDTU; 'jϿuk\m2>_lZң}!Ndt{o.2a0ڱ"hd6*ҾUyqE$[/$I&+Z06_]=S;zuI '<zѤ%W͘k\Ù,$ ,i^z5&|r/rj4~ݧU晿JD=kl%m*IpU-3&wS$ zy;zn}{PcውSj],Ɨ) :׹"-3[l5`&D$B~pU%H 'YlYv֞/ ^ϝ5խvDoyU2c~yDWDӹRHٯf?M՟`'eDD'f)¢6\c6K|/8߲#>c$%uhO[7hg5])T7M}= gWw>]0,Ɨ$.nƱS=5]uX8$+z~3D=_U+}[^?XՏ=% E^Ok/Eĥ-?,y!""929z8$TV^yaʖC)ʵῴϟaeݖC ߝjLւ*^m]կڱؾϑs㒦xh~ڭNTV^jq#=EDĘ m/k{) ͵7Mul&czs6M/ "Bmb$stfޫ2{v) ZILD']|#awM'K,z30ϹQ6ҥsS %Mc|^!X[3nRэڑjpOb%XйkLjmxDo/ m{=%LHW]XcG?׭㓘Voj_D` ='ՙpVue, <^?JАӡ"3_>鹠.,w8+Y>,^SY"b&1Oўx0D_mGV!voXϗ1AX >.͋'k|Ra󕪺:[iS=^16zL`{8LTOVKά9֎,&š[yDTJnF4 lԈvxuv# vDeº= EUv,G+AruxTV-{<7':{kԌT]OߪjjT=9=*:.Pε'v.ފ2,("^k_~ZߕB׼i7q50;gsIzi1cͥjf%9ܰ__(3{Tu̅KoGk^nq3T~&DX;eE@]ڙ-YkgQIVW~c.TTֈG.> endobj 18 0 obj << /Type /ExtGState /BM /Normal /ca 0.3 >> endobj 19 0 obj [6 0 R /Fit] endobj 20 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 22 0 R 24 0 R ] /Contents 21 0 R >> endobj 21 0 obj << /Filter /FlateDecode /Length 2588 >> stream xYn6}W"Y2L 76,=i۟}yKA$J=tB>O ~PTGpOý^ueЇACnmhuϟ}poRL,5rR}ce*TP6{:ǎ6]Y䃢vE.gڨ-.rG= -VzjҜH/=[&XI$/+h<ǦΛm>݉vmGyU͛ZsNX6WR7_ݱ/e`Lӷ/e{6^"C)/i?q8˼8;ۃbecԧBp /;Wy1R xQ{,󠨂vE.0}s{ڪ]=S<1.sBIu3M-'Ԍ3rF|Y{&{L3 EAuc͐3%mx6ǔ lGvnC KlXOHAx~(y^@Fi;DSp&VJQ Ww MWmWXѐWսqiy"_k?IʾDMC;6P j-mUb0&{.D0IFH'BW!*d}kmNK(;@w=r0W-tHyjGo^ȥͥH"$L,loK4:$AYEF,M{BSI"؋Y'#/yvbaz%i0SW5jf{te߷EΨV/Ē8MD.,M- o  @̰Ȉ36ϫzvC͊3Ix"չ.bDnUQɵl̴EhֶBn,(seJPڡ1<*Qu:Su;5 f ~P(?*$J9(-)8?p\ Ĵ1c Ӊr$DlF) v!e^ݐfJmV)@FmߘZQDr (>m7L}ownf[d-rFm QƁO'7 hAG<е.v C@Z U\5X%:x1f5:4]^_Ps?֖Je pec 0kvxyYSufCҦm?i!4YW7ޛ[{ҝ]O=:D}،-ƻc/](X tN|q݊xzq;FsXA:[./ `~%j W-~ 3C2[ 0#L߾d۹n56=Ǜ88;ܑdG<{ WA_='ɤKDTwΗ?:F0jLe#\KC#Vt!:`k|/0vGv o}},]//D7/j& G)rΦ~Nr(`B\j.uCYӡR S`ֲb[06?Vf?5|ߒfu mwrt#yd(>jwY(W{ QKF~z!};e1'm7MpżpBu)Ǎ6cӌm32Kה'<_ߪ^ѥݒђl+ VGwKWmmIMNY endstream endobj 22 0 obj << /Type /Annot /Subtype /Link /F 28 /A 23 0 R /Border [0 0 0] /H /I /Rect [ 414.4040 712.0026 553.7960 724.2126 ] >> endobj 23 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/corporate-services/) >> endobj 24 0 obj << /Type /Annot /Subtype /Link /F 28 /A 25 0 R /Border [0 0 0] /H /I /Rect [ 341.1320 300.4729 399.1640 312.6829 ] >> endobj 25 0 obj << /Type /Action /S /URI /URI (https://ica.ng/sectors/oil-gas/) >> endobj 26 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 27 0 R >> endobj 27 0 obj << /Filter /FlateDecode /Length 472 >> stream xSMo@W#z1mҒ B,qzCuz3&CҎI3H+5簉.r/i%yٕ7E] Ů> 2CMk _Eَxr5i4*v:AX eH@+uD7䧜ґԴ4XORHD1HMWK\_-n1|\:;Vri2ⰙcyYvwu$au3Y /MleeHɒDpzX Ēb(9%b +MX1%ȼ/Ůbx df>Xh?~K],)nh_ Ԝ[]`ưDʉE4=,kyu v}/oQ-3G+ 8MU-)kp7Ŧ*48'o endstream endobj xref 0 28 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000435 00000 n 0000000472 00000 n 0000000621 00000 n 0000000724 00000 n 0000002280 00000 n 0000002389 00000 n 0000002497 00000 n 0000002605 00000 n 0000002718 00000 n 0000013171 00000 n 0000013228 00000 n 0000013285 00000 n 0000047194 00000 n 0000061901 00000 n 0000061960 00000 n 0000062019 00000 n 0000062048 00000 n 0000062179 00000 n 0000064841 00000 n 0000064975 00000 n 0000065079 00000 n 0000065213 00000 n 0000065296 00000 n 0000065401 00000 n trailer << /Size 28 /Root 1 0 R /Info 5 0 R /ID[<721359ef77911895d29264b84de3fbc9><721359ef77911895d29264b84de3fbc9>] >> startxref 65946 %%EOF Steps for Foreign Investors to Register with the CAC & NIPC

Steps for Foreign Investors to Register with the CAC and NIPC for Investing in Nigeria

Foreign investors looking to tap into Nigeria's lucrative market must ensure compliance with NIPC and CAC regulations to protect their investments and secure profitable returns. Registering with the Corporate Affairs Commission (CAC) is your first legal step, followed by mandatory registration with the Nigerian Investment Promotion Commission (NIPC) to access government incentives and operate within the law. Ready to make a smart, compliant investment in Nigeria? Start your journey to business success by following these crucial steps today!
Foreign Investor, CAC, NIPC

Foreign investors have a great opportunity to participate in the growth of the Nigerian economy. Whether you are an individual or a foreign company, investing in Nigeria can be highly profitable. However, it is essential to follow the legal steps to avoid any issues with law enforcement.

The first and most important step is to register your business with the Corporate Affairs Commission (CAC). Operating in Nigeria without registering is illegal and could result in fines. However, registration does not prevent you from protecting your rights or being held accountable under Nigerian law.

Steps for Foreign Investors to Start Business in Nigeria

  1. Register with CAC:
    The foreign investor must engage a corporate lawyer in Nigeria and provide essential details such as the company name, business objectives, share capital (which must be 100 million and above), shareholder IDs, and a proposed registered address.

  2. Name Reservation:
    The lawyer will check the availability of the company name and reserve it with the CAC.

  3. Submit Documents:
    All necessary information and documents are submitted via the CAC’s online portal, along with payment of filing fees and stamp duties.

  4. Certificate of Incorporation:
    Once the process is completed, a Certificate of Incorporation is issued as evidence that your business is officially registered.

Next Step: Register with the Nigerian Investment Promotion Commission (NIPC)

After receiving your Certificate of Incorporation, the next critical step is to register with the Nigerian Investment Promotion Commission (NIPC). This is mandatory for all foreign-owned businesses operating in Nigeria, except for those involved in activities on the “negative list” as defined by the NIPC Act.

The NIPC registration is essential for the government to maintain a record of foreign investments and offer a harmonised tax incentive system.

How to Register with NIPC

  1. Obtain NIPC Form 1:
    Your lawyer will visit the NIPC online platform or office to download or collect Form 1.

  2. Complete the Form:
    The form must be filled out and submitted along with the following documents:

    • Memorandum & Articles of Association
    • Certificate of Incorporation from the CAC
    • CAC Status report, Form 1.1 (or CO2 and CO7 for older companies)
    • Power of Attorney or Letter of Authority (if applicable)
    • Payment receipt of N150,000 for processing fees via Remita.

Once the application is approved, your company is officially registered with the NIPC, allowing you to operate legally and benefit from available incentives.

Conclusion

Investing in Nigeria offers significant opportunities due to its abundant natural and human resources. Whether you are interested in agriculture, manufacturing, oil and gas, or other sectors, the labour and resources are available to help you maximise profits.

Remember, “Investment is an asset purchased with the hope that it will generate income or appreciate in the future.” Following the legal steps with CAC and NIPC is the first move toward a successful investment in Nigeria.

For more information on the above topic, please call 08180524686 or send an email to info@ica.ng 

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