%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 31 0 R 43 0 R 45 0 R 47 0 R 50 0 R ] /Count 6 /Resources << /ProcSet 4 0 R /Font << /F1 8 0 R /F2 9 0 R /F3 10 0 R /F4 11 0 R /F5 49 0 R >> /XObject << /I1 12 0 R /I2 26 0 R /I3 27 0 R >> /ExtGState << /GS1 13 0 R /GS2 14 0 R /GS3 15 0 R /GS4 28 0 R /GS5 29 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:20260825042445+00'00') /ModDate (D:20260825042445+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 ] /Contents 7 0 R >> endobj 7 0 obj << /Filter /FlateDecode /Length 1397 >> stream xW[:~ﯘGq.-J<%Iwį嗜ܻuto=of岓Q`B+5'o=TTQCZjW,_J4|y2_̾4k@wFI\> ˷p[% Xl[[.M^F_rU$ ȹgz[3LJC4fR%QfhY(|*C0/LfN9{! D%wǺL6)/ed44zћ¸zUB^z2ɒ%Ltjd3GzHv0GS<%l(MJ$E}[&qCg|C9`mGR,Um|Qo66`6D0 Z^GEyIu[k0c7IT{ڤTTȘB҃<ؼ 'xqBՃks"-C)ek, #WXNu|ag7gҎ.SL/(&.X#Uօ'(qk`1zL:#"gCGb{HAxa;rD?bBjBG8!aFst:ID.oP\7\eѻS7LtjxSM;q?ptTB~{A{56h>Wg:{޼bXEEP\OE8mq=Ӷ+Z;iēJ2 zј mcSIv 0oF'd!̄+T8>mֺgS9#ΨteV;1Ew^3)agsHꊶq'pRǔfo=z_i}yM=r _}sq z Gj:0٩)ECMiZХ`\!:} g/afv.]b~:\^/m6> endobj 9 0 obj << /Type /Font /Subtype /Type1 /Name /F2 /BaseFont /Times-Bold /Encoding /WinAnsiEncoding >> endobj 10 0 obj << /Type /Font /Subtype /Type1 /Name /F3 /BaseFont /Helvetica /Encoding /WinAnsiEncoding >> endobj 11 0 obj << /Type /Font /Subtype /Type1 /Name /F4 /BaseFont /Helvetica-Bold /Encoding /WinAnsiEncoding >> endobj 12 0 obj << /Type /XObject /Subtype /Image /Width 201 /Height 250 /ColorSpace /DeviceRGB /Filter /DCTDecode /BitsPerComponent 8 /Length 6755>> stream JFIF  (!&"1!1)72/.383,7*/.+  -&%------71--5-5--/-----.-5--/--5--------------------"@!1"AQa2RSq#B3br$C,Q1R!a"AB2Sq ?(>bn@y de278fwy?rT!N$J"LC_-6`4.Y4to7kZZKNii}AU} p& +=?9K);GJhcocɚB3x2no,}2A#Q.CMR]fenvsssHFeqm湱#bBS`6Pɣl27;f6ִ;+-شy;U2(%~Yo@d?ԝ殺ƾZK 9HW$k>@IU5a,49y^4nSa_ k08DC`&[kt8/l1Yj$\"{Z^y okM_I;[fE9(G%1ob`-"p%4S0ÚA<#0Ja`c X lVݢbm)0fu09M#xΔ@ePNtW0cdpF {KeIcw vr i6:\,Od,< *'k$#IM˷TXlqJix+f6s]AzKvKÓdc9&7飴jl;1MKx䑲<d?ܡvX1#AnJ ÍCj#Mɛ!w Mv4f$Iml!& -r8|:"oX9W{/tlh2~UKZdvwI,c[ǾSv8V8Ãrqqݎ'*.=\{97cen|8>'p}NM|[ǾSv8V8Ãrqqݎ'*.=\{97cen|8>'p}NM|[ǾSv8V8Ãrqqݎ'*.=\{97cen|8>'p}NM|Qz_G=l#wܨq瘟tu΃b#gayN܏rz_GVJ[1^mmvO .Շ W ]Sr?'}eM@,CN7v%þMVo]5O);O[+*F]M26:_%Y Foqw<=l#wܞW;PYQ@pq_wC损}o]!yN܏rz_GW:v٣^n0㔖kkwbE&T܏rz_GCr-_b*(,a{n]zyyN܏rz_GUZ<ͽokkO%T 084Hw<_G=l#wܫ%irzi"wНoͽ|/]W)~W;O[+*6:uZ9(`Zom٠{BE[+'~N{&n" 0߽e~yVW;O[+(l7_k~o/=/@{Sr?'}eDۛm}>]+?w&Z6u",)ic%u;va6=-w=2[Ekw*]ԹXh]˸۞+i[4 xMEκm:AzM.q$N[7gTchƷ#Kk /Ei v~ nAA6q r*H0ef+iA { [@ߕ0RA:[櫑]ڌKUN[lԒ:\|-mV]Jw#?P}GHGؒ Vxmcf?)i 5pC#z#zm,j%DDD@DDD@DDD@DDDA*,' x*-g>hSL3Xn,CHG͔h>< k8'17ӵMgk2YpT)#Bӑ6@ackMA ֽDlLOBz-zD^1x nVbLzgKen@fq4"va,DhüHn|EzK'_I$-sq/@O}O$Aѫ"qT$nhE\[Q層#K+DՇv8 Z1ȽN"߼90ʇ`X^s]6w g7sm# 1I:ܓ' hMP Bic7>.nH uMJNGAL֖F/xqPKa޹O`1*̑lp3Y2\r fiyc5 K "mw=C{]&,,4jzW+ע4};8'""񘈈GPkn3ksܬDA(A#ckH/79`  7?tU[M5@1MNuE9 fkm߸x0ЋqoO,^'odtv $pq}s\ZLo[:k/6}=DO.}4pvr"xt!cw[_ZۧT}-@ Ak^.⹅ i.kg?.ZW @!˚ b/ # YqG ZܙKLm6ԵzonaݻnITvokZmNk_EAD|y^sH5l'h߱>ndqE/uNˉ:-NF[eY'@kj{KRvK'n.t [Whi*4q@Nm]5paIQ`r;[767a\pEԚf>""AY3kN|C%-a \[qmbVUopwcs{)QFXfirONCrme~egրFPlm{xHE<7V nݖE@t77;WZ1K{b7b؋5G-cq7\V%մX]K h/f&~LGNoK[7ABTY%ampo3s#n ͭp(;7\$33?&YLu˚rmn鸀̀umk)]k:cr5GﮫLᵇ({,F++3Ttffܗv;q O[#Kf#V%mnW .|^x#ywl:&&G>%كK0]mR$}AO`W|`b6Ko8zkoo<{R&cbb X ;;H^ <}wZCR|THhZ%v:3)cn#rI|֊ɥki{X[{_rLdDE""" ""Lk;{֔V&ck}/|T7wy(Ȯ2q>kTiͰkZMtQ5ɔ+vK :[EYh!Ŷ mk[qaus溦er:c}`oiՁe[Mn]Zo|ߦ TL[åuUtdmpEE[aV{#QgS2ꩉ͛[ZuT;7XlSTe'Ӫo{TEnMS=dȈ" """ """ """ """ """ """ """ """ """ """ """ """ """ "" endstream endobj 13 0 obj << /Type /ExtGState /BM /Normal /CA 0.67 >> endobj 14 0 obj << /Type /ExtGState /BM /Normal /CA 1 >> endobj 15 0 obj << /Type /ExtGState /BM /Normal /ca 1 >> endobj 16 0 obj << /Type /Annot /Subtype /Link /F 28 /A 17 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 287.5626 295.7720 299.7726 ] >> endobj 17 0 obj << /Type /Action >> endobj 18 0 obj << /Type /Annot /Subtype /Link /F 28 /A 19 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 248.9106 153.6680 261.1206 ] >> endobj 19 0 obj << /Type /Action >> endobj 20 0 obj << /Type /Annot /Subtype /Link /F 28 /A 21 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 210.2586 243.7400 222.4686 ] >> endobj 21 0 obj << /Type /Action >> endobj 22 0 obj << /Type /Annot /Subtype /Link /F 28 /A 23 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 171.6066 197.7200 183.8166 ] >> endobj 23 0 obj << /Type /Action >> endobj 24 0 obj << /Type /Annot /Subtype /Link /F 28 /A 25 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 132.9546 149.0360 145.1646 ] >> endobj 25 0 obj << /Type /Action >> endobj 26 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 600 /BitsPerComponent 8>> /ColorSpace /DeviceGray /BitsPerComponent 8 /Length 33662>> stream x]EO\k{q5A b("(VD,]TĂHi7ov7%w{#%L~yͫ":蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:"==EzBDqHRC/?~Ï`7p`у஝w-3ёK mݳ׿gg/7ݻi.q1q5eW/_辿^~R_{A۠od݇S?m̞$;;[@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 27 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /SMask 26 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 29 0 obj << /Type /ExtGState /BM /Normal /ca 0.3 >> endobj 30 0 obj [6 0 R /Fit] endobj 31 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 33 0 R 35 0 R 37 0 R 39 0 R 41 0 R ] /Contents 32 0 R >> endobj 32 0 obj << /Filter /FlateDecode /Length 2462 >> stream xZr8)pTMKqONHUś`THʎU'nDZg*.IH4YqLfuvNx)o*S2_WBY-!$or~6:R谌^-k]>"/J@b-""!R&T%Q̸CJ2;{8ӭ<(^o"Ւ|қ7eʻZ&,`SqAEN0G”T Uғ9,}nuՕV/v2hPJCN&alBtkʀYw.jءnHE2fH,TVIc"$2X'pX]n[P{WkQ&bԚ(WZz Ios2@ID*"N#!< ""JSD@!&/3JV-\Tb\1!@piDPѱ9pȉP99=;O<¡;G@;qg'+Qb&xr_O MwyGtw\éպ!.-TuŽ@z=;ҁBZs8B9o.eHVM^u, U[Rot4TTܶ]clz]WגnU 81ͦ|ޒolz311)MLvHNnS/VtKVn54 %F*c$oFcz uynӺZ&_{HՋn)7*HR|3yɶZfu ۷ĽZ4EW,D+SO[!b_?tw#'pVhʏ9r Sm(rC"U SB) c?"z>o6s+ 6p 7ZG7Xܑxjt4sRvƧ|,ЭY»9S !}l@s&s,RdcY3 aP}D:DsEq4#Yo͙OP ]|6G0>J؉;8]4Go³h%oYE:(\@Ĉ?q G::|eqhCΟ!sڰ@}>F@[EUGRSFP$ R8\dqݐ )")n φDFyRW禅paqB-#egF]+tp{{?4|m=[ {OƎ_[RcKLՃ9vږ_W}8JPay25bq#_V *H((ˢ uP$MbP݌vBl&1T˘ Hʤ*Sx#8Tz䈊r W-nvϦ@z6zE^ qj *=깊tcp_{?t\u׭l'znXum]L ^䛢*6zT+Pǎa({Qbp_{Sn8~y#nEY}aX2-+CŨsi"gPt I&n0dׇ:x]nv+ɆI{D;`HLJ Y@_PG6P~f[ˇ3Nܰm=aTc|lj[Й@>u+G #b,̓_mIFT( lmj }7I6 F3Y Y7R.-ߌ o3;t|sw{F{Ƹ{>9W f(UtL 8ˈ Bg{?t|s׭l'znX{6v.(pR oc ӬƱ-1hئ"GmoEgK?p ۢi;a/i=qb%*|71HeYP{+Z<Ȱ'ȁW`c͹B=ᐓ4nR$#-Ѕ{j?m>C-^E8.PzN ؎x#7-ܠTDd˛ǗMp15h KqQ} Su&of|,UJ#Ƃ* 4=b,o ?a3htHLHϣSq avJ!S0c箫׫wl|~9=@J mzjK9_.;|7WQ}u^AG7苲 5yuw9-`L&%y ,2HBX3ߘ, 3|7 )R۲#Pr4┝p̗񔘯vؘ߃3"2x'YPve!1гas)55sp䀖[W@'`e Pȩ5(3zv endstream endobj 33 0 obj << /Type /Annot /Subtype /Link /F 28 /A 34 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 745.8374 173.0240 758.0474 ] >> endobj 34 0 obj << /Type /Action >> endobj 35 0 obj << /Type /Annot /Subtype /Link /F 28 /A 36 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 707.1854 270.4160 719.3954 ] >> endobj 36 0 obj << /Type /Action >> endobj 37 0 obj << /Type /Annot /Subtype /Link /F 28 /A 38 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 668.5334 257.7320 680.7434 ] >> endobj 38 0 obj << /Type /Action >> endobj 39 0 obj << /Type /Annot /Subtype /Link /F 28 /A 40 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 629.8814 199.7000 642.0914 ] >> endobj 40 0 obj << /Type /Action >> endobj 41 0 obj << /Type /Annot /Subtype /Link /F 28 /A 42 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 591.2294 124.3520 603.4394 ] >> endobj 42 0 obj << /Type /Action >> endobj 43 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 44 0 R >> endobj 44 0 obj << /Filter /FlateDecode /Length 2794 >> stream x_۶S1qi'闌;ʤ5N<0FTs3$%(6㙓vA, 7otsÍrVQh[=KYpQ1ғhAQh3Qlscʢ4PZ2hIm!v:6(guQV6#-qE-jFyd]E]M0a7U{ʼ=<Ic1y7 7_?0k)5Ö~ G~֍߷cwݵ󗿰oZP7l|Ypͯ< ޱégt꫁5ԎоkmY?tOlر=t`qz _؅n{mzvf fktVg:k뺐VeA:P {qу#YH-[0 +b3TY'`Q!kE'ߣHR9!1rao,#oc *O" ۛҴ\Bʴ'Pa{RQ"" jTށd=PGG߼= ^UqOh0Y7i7IGSo̺"=60ZJ*o8Γ86-};:ְCovɆMó0YݱnawwyV ^w6cX@ȜE%) 'PQ:2g-[9j{*@M=0}w>1 ,1gꢪu sN7c\l3Cd8z<́u[?`=p0'*U eNܔdcLaj"ɚ#t:z! OUʜU^R bIJhE8,0 bb5Zb@ShoQ'VA!$V-LY2c }bb5Ǚ12d=F."=6\K5CkwnՂw*&S7/>M@`t۞B}亍f;|l'xC;.5^zǫ7SRe?O<^c^uїk` a-aZFQ Z/{ţj05 Dve=4G|wF4%dB".Z)FAEBC#FO|a-9drᰨ౪^%rWg=qgDks観Req VԵt\J TŸڭ^$^U*VbR=PDŵAD- m#(ZGv \e=w4|wUn'bo"unxaeEQg0;D&YF?VAN_,`Dl;@J-fJ3qVW_oغ+4|NxбEҭ|cċG*|zTw[Ic(NO]pCt."Kʬ{ht&E< ^ҙJZYOd:Shr߽HR{y#Cc)ҼYѕtZ#%@}yƩ/g ٽv#Z_y~T8кr%nr~ﶮIZt> s~fU /2T}~}3tZ<+]Ir3+(&c{+%8z6D%3}oYHYE3Th keֱ=3ξa?1 |f.lTKcss/)9|@>צ׳ixN?>gj \( JMZPā׳ ft.H+v/ @z(~O4w8OT{",ią^擆D_-_ eT9`41 ,Si{wzۇu]qNdvef!m|v- W-<)`[b ;Lm- ,TBrpfpF@? A1n$pkx%S{lN}nJ^Ϙ1jH8\*乂O'^H12',~+ni'TPϲ\rmᨅ3X-9 o>,,z7kѲ. pԡ4Ť ? endstream endobj 45 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 46 0 R >> endobj 46 0 obj << /Filter /FlateDecode /Length 2572 >> stream xr7z 79K*MrH#ÐTtб*  +hUɈ5JxoQoߞևanv؝g}XX_8fq8;uv}<:7/%<|ĠUڦ ڪӛ`t Ldvު問MXgLkd: zhL\Ϣ&v*b):;lәNIoXE7M׵u4wJruɜjvyHtV.κ΅_Gu$! U Waب~Y/u64nOApZTY w_}TpZ?فz01!b؊1y`τ̮}c;όƲNl ciO*KD(艡VLgla*T}X÷<^La,<ܛ\u͹ 1B2[Pܭ 5(/7Ñ_r6}VmR0;dY*p0iIlܞ5ޙA fJcʂ{GdQô,-DVB2B̹wVDgE)ʹ3–j} O_p4I 3y,OOdP:ADd-3Ǧ83 }buџ/(S(6E%D(?4.r[~vT[/ʗbX˭zqתqZјLߡ\!+ jpYOjMwbIʪdO}{vqU ,RfPGYs}eśiedXw^fnP^*#q.i<+aAkZMOS;އaVt8å^#xXࠕf endstream 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 2365 >> stream xY[o8~ϯ-0JI>i..iZX,&t,e$=!)^dn6haG:ORg N* L22"b\3^]K.eǡj׿tP$0e Mmt?}:&XYNXjY*l Sw'OcL!!X,sGzRUy=U )M.peu_A! zB!EiolM )>."/]Gȑzu513D#2Ub@ɱpx*V6e=кM|nReՍ|pT9 <64b /H8f|DynAE!p,Dr9E/e kЇ/n//jY=@]jMh: yž!x<_pFb|V̷ֳܽۮ]ʾ6{ST(TG#Ju~(F Uv7=Ao G uCCUզv;@Z#o!xg?CBJ+WhySPT$kLD/9 ixc.gk%3-Ma/"A7YgY( J\KPv +#?5iZU>faM'Xƽ$F$/&07‹'-;P1[ _ }^W=}W2"S5$ŜO[t;'߫^mKezs]L,l)C? TzTbQKNJqT }J4nnqؽ Fcnhi,k]˺w,JHP2hoNP`"N='B(Gj_'^cNd:}v9t>+tGt~s<cl5O(.RժSB_ pjj1:T۫dSxfFe8S~_MJIFɗ(Q`cP.U1#'L\#?0:c#aD_ /?(S!`aЌ3Km D3b,Wjh; l!MQfCQ#T jP')n[Z PI endstream endobj 49 0 obj << /Type /Font /Subtype /Type1 /Name /F5 /BaseFont /Helvetica-Oblique /Encoding /WinAnsiEncoding >> endobj 50 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 51 0 R >> endobj 51 0 obj << /Filter /FlateDecode /Length 2251 >> stream xY[o6~8[IJ,'&@Q}g8cɑ4u w(fK $3#xsOD g=yCal)ݬSHRn6Ds}JuU>RQmZ}Sh;i;C/.(o  n~7s* 4G$#']e]]nTk55tcMO !E~5PTEWe{洐sS {)_q*A,V9?Yuh,/wyGw`a ]&/_MvWtV뼪yo(˫MDO=-+S,7Xib>@[gGQqģNYE vדAj9FRZBIq*SDA2lxNc燓%m[a{Bخ9q (HR=IGu>t8ȀjB}iHN7\~iMU3AAWY{2vIγ@Ët!Lg\+))}^-Lwf-xnbj(Q< > P5Uo'mߛSOQvQDA<7P\ъ4Eg"4\{Yu9S45Q%cTy$%2P7txsw{D̸q{<9ݦ칏(oZo3݇Û{>X><3q<7J:t!"|7+/nB~zMdNɾys@oUfpic׎܍&Sz(|jDm޲ˇg.ri1Q4!(MB*.ڰ(TEX*C,  )IgnRGpX =2!T"GRLKCܝ=3>zn>umCYQ"C_ç%ۢ2-&hO;Wp 4D sp)}<^vw%Ji 9J@E;J?/RMDCHd6'ѱ<ǔQ^[8"Csr8M70ls#_6? qsG(zy#.Kxx0!.Tօg̈)Z M GU&᯼WC{tY! TۍiZj>Ugt ݚ M@W:jtAkgsRJx}F/9<gx-`lY,ZJ$5!Ea~V})7"eS M|mOcn2c<5jzٗmp26MV(TOJ~^>< hF BXqC`n[\ICaE0}f궣EWT5-"{P"\ "u0 1Ȕ)W~# uGCCI>@C߁DzҾcadZEcTaJ_#A^;&RtuGϑ )[wɼtUMI}_ݡ$\$0U<EQTXc3 EOTo?M.?qPb֑g$;2-0&ӚOK⦗S.]c8_mPG)j}p Qd}.h=r1np8&Cxq7 fir2tJ2HB%_[C_^xjB|\7oL ˆ%{KYuBJOƽM_#,] endstream endobj xref 0 52 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000479 00000 n 0000000516 00000 n 0000000665 00000 n 0000000815 00000 n 0000002285 00000 n 0000002394 00000 n 0000002502 00000 n 0000002610 00000 n 0000002723 00000 n 0000009646 00000 n 0000009706 00000 n 0000009763 00000 n 0000009820 00000 n 0000009953 00000 n 0000009989 00000 n 0000010122 00000 n 0000010158 00000 n 0000010291 00000 n 0000010327 00000 n 0000010460 00000 n 0000010496 00000 n 0000010629 00000 n 0000010665 00000 n 0000044574 00000 n 0000059281 00000 n 0000059340 00000 n 0000059399 00000 n 0000059428 00000 n 0000059580 00000 n 0000062116 00000 n 0000062249 00000 n 0000062285 00000 n 0000062418 00000 n 0000062454 00000 n 0000062587 00000 n 0000062623 00000 n 0000062756 00000 n 0000062792 00000 n 0000062925 00000 n 0000062961 00000 n 0000063066 00000 n 0000065934 00000 n 0000066039 00000 n 0000068685 00000 n 0000068790 00000 n 0000071229 00000 n 0000071345 00000 n 0000071450 00000 n trailer << /Size 52 /Root 1 0 R /Info 5 0 R /ID[<0fb543e0c9e21a86b3d578060307f852><0fb543e0c9e21a86b3d578060307f852>] >> startxref 73775 %%EOF How to Get Pioneer Status Incentive Tax Relief in Nig (2026)
  • No.7 Makeni Street, Wuse Zone 6, Abuja
ICA logo
SPEAK WITH A CONSULTANT

How to Obtain a Pioneer Status Incentive (PSI) Tax Relief in Nigeria: A Comprehensive Guide

Did you know that companies with Pioneer Status in Nigeria enjoy up to 5 years of tax relief, saving millions in corporate income tax? According to the Nigerian Investment Promotion Commission (NIPC), over 100 companies have benefited from this incentive, driving growth in key sectors like manufacturing, ICT, and renewable energy. If you are looking to cut costs legally and boost profitability, understanding how to obtain the Pioneer Status Incentive (PSI) is crucial. This guide reveals everything; from eligibility and costs to step-by-step procedures, directly sourced from NIPC’s official directives.
Read the Full Article
How to Obtain a Pioneer Status Incentive (PSI) Tax Relief in Nigeria: A Comprehensive Guide

The Pioneer Status Incentive (PSI) is a tax relief initiative by the Nigerian Investment Promotion Commission (NIPC) designed to stimulate investment in sectors critical to Nigeria’s economic development. Companies granted pioneer status enjoy a tax holiday, exempting them from paying company income tax for an initial period of three years, with the possibility of extension for one or two additional years.

This guide provides a detailed, step-by-step process for obtaining PSI, including eligibility criteria, application procedures, associated costs, and answers to frequently asked questions.

Table of Contents

  1. What is the Pioneer Status Incentive (PSI)?

  2. Eligibility Criteria

  3. Step-by-Step Application Process

  4. Required Documentation

  5. Costs and Fees

  6. Processing Timeline

  7. Compliance and Reporting Obligations

  8. Frequently Asked Questions (FAQs)

  9. Common Misconceptions

  10. Conclusion

1. What is the Pioneer Status Incentive (PSI)?

The PSI is a tax holiday granted to companies operating in industries or producing products designated as “pioneer” by the Nigerian government. The incentive aims to encourage investment in sectors that are underdeveloped or critical to the nation’s economic growth. Beneficiaries are exempted from paying company income tax for an initial period of three years, which can be extended for one or two additional years.

2. Eligibility Criteria

To qualify for the PSI, a company must:

  • Operate in a Pioneer Industry: Engage in activities listed as pioneer industries or products by the NIPC.

  • Capital Expenditure: Have incurred capital expenditure of not less than ₦10 million.

  • Regulatory Compliance: Possess the relevant regulatory licenses to operate in its sector.

  • Application Timing: Submit the application within the first year of production or service.

3. Step-by-Step Application Process

Step 1: Preliminary Assessment

  • Determine Eligibility: Ensure your company’s activities are listed among the pioneer industries or products.

  • Prepare Documentation: Gather necessary documents, including business plans, financial projections, and regulatory licenses.

Step 2: Submission of Part I Application

  • Application Letter: Write a formal application letter to the Executive Secretary of the NIPC.

  • Application Form: Complete and submit Part I of the PSI application form along with supporting documents.

  • Payment of Fees: Pay the application fee, due diligence fee, and service charge deposit.

Step 3: NIPC Review and Site Inspection

  • Review Process: The NIPC reviews the application and conducts a site inspection to verify the information provided.

  • Approval in Principle: If satisfied, the NIPC issues an Approval in Principle.

Step 4: Submission of Part II Application

  • Industrial Inspectorate Department (IID): Submit Part II of the application to the IID of the Federal Ministry of Industry, Trade, and Investment.

  • Production Day Certificate: The IID determines the production day and issues a certificate accordingly.

Step 5: Issuance of Pioneer Certificate

  • Final Approval: Upon receipt of the Production Day Certificate, the NIPC issues the Pioneer Status Incentive Certificate, marking the commencement of the tax holiday.

4. Required Documentation

Part I Submission to NIPC

  • Formal application letter to the Executive Secretary of NIPC.

  • Completed Part I application form.

  • Company’s certificate of incorporation.

  • Memorandum and Articles of Association.

  • Detailed business plan and financial projections.

  • Evidence of capital expenditure.

  • Regulatory licenses.

Part II Submission to IID

  • Formal application letter to the Director of IID.

  • Completed Part II application form.

  • Production records.

  • Sales and revenue records for the past seven months.

  • Environmental Impact Assessment report.

  • List of machinery and equipment.

5. Costs and Fees

Fee Description Amount (₦)
Application Fee 500,000
Due Diligence Fee 1,000,000
Service Charge Deposit 3,000,000
Annual Service Charge 1.5% of pioneer profits
Extension Application Fee 250,000
Penalty for Non-Compliance (New) 200,000
Penalty for Non-Compliance (Extension) 100,000

Note: Fees are subject to change; always refer to the NIPC official website for the most current information.

6. Processing Timeline

The entire process of obtaining the Pioneer Status Incentive typically takes about 25 weeks:

  • NIPC Processing: 18 weeks for application review and site inspection.

  • IID Processing: 7 weeks for determining the production day and issuing the certificate.

7. Compliance and Reporting Obligations

  • Annual Performance Report: Beneficiaries must submit an annual performance report to the NIPC by June 30 of the following year.

  • Non-Compliance Penalties: Failure to submit the report may result in the cancellation of the PSI certificate and notification to the Federal Inland Revenue Service (FIRS) for tax collection.

8. Frequently Asked Questions (FAQs)

Q1: Can an existing company apply for PSI?

Yes, existing companies can apply for PSI if they are expanding into a pioneer industry or product.

Q2: Is the PSI applicable to all industries?

No, only industries and products listed as pioneer by the NIPC are eligible.

Q3: Can the tax holiday be extended beyond three years?

Yes, the initial three-year tax holiday can be extended for one or two additional years upon application.

Q4: What happens if I fail to submit the annual performance report?

Failure to submit the report can lead to the cancellation of your PSI certificate and possible tax liabilities.

9. Common Misconceptions

  • Misconception 1: PSI is only for foreign companies.
    Correction: Both foreign and indigenous companies can apply for PSI, provided they meet the eligibility criteria.

  • Misconception 2: Once granted, the tax holiday is indefinite.
    Correction: The tax holiday is for an initial period of three years, with a possible extension for one or two additional years.

  • Misconception 3: All business activities qualify for PSI.
    Correction: Only activities listed as pioneer industries or products by the NIPC are eligible.

10. Conclusion

The Pioneer Status Incentive offers significant tax relief benefits to companies operating in designated pioneer industries in Nigeria. By following the outlined steps and ensuring compliance with all requirements, eligible companies can successfully obtain and benefit from the PSI. Always consult the NIPC official website or contact their offices for the most current information and guidance.

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

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

Learn more

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,

Learn more

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

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!