%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 21 0 R 23 0 R 25 0 R ] /Count 4 /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 16 0 R /I3 17 0 R >> /ExtGState << /GS1 13 0 R /GS2 14 0 R /GS3 15 0 R /GS4 18 0 R /GS5 19 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:20260822124231+00'00') /ModDate (D:20260822124231+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 1498 >> stream xXrH}W#Tݟ(@0Tt1lkK{t=@R=#Ͼϸ0q~{7{̍Hrxqᴜ}YzYWƏnxGr .KQHlVw k]e:8p,rw+x$ۇ:UuRmf.(U7]HoKFz{L JrIjWBյ…:GN^2/-do `]ܨU0a-ޖ֚yiYU5'TOM!-oTUl0mU& Ƈ:2gRުDubV{ReU%ZkjɘZk"fpE@c]B7 ҝ^)Y2r1rnZU]F Wf*gںn3c\IY$41T5U55nUu8f@>pdG>  A7?>CaQ7o~|ÛՔn @Ot"Mq9 D?tăD,CiVVG5h?1LM{{ߑ= `-m~\^67ỴaDy#S WA'-*za~K-jJqs)32ldFY6U%BH`Յutɦȋ3:7/!m)k +7B "*TuAIn]݀\mT&Jm=qQ[o;J%:zCcYl-<8Nx > "`|FWxBrt a^:nl c3t'rCi̓#'rtO H|#Cy{@6&Zۺz[`L-šg?* ݝ~!\xw`AbԖKUa]3{BZx7uypugd_[۔R3C˙ 1up^s>'Ƙ@ P)'$HDqنM9Rhg)`8y0BJm55FԆ#DPL3#ж~bxGx:iAACNG8b|<[LaE;rWZؔ럺Y ɷ_(tL_=|p9&<1ₔ8юuEy B{Le.ZrY]d-e2ǀ8/ߏh,n速ldQkl|!S|>,z "Y*Oeڒ% mT2E" ͬBQ[eIri 58J?뮏 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 290 /Height 174 /ColorSpace /DeviceRGB /Filter /DCTDecode /BitsPerComponent 8 /Length 7972>> stream JFIF ( %!1!%)+...383-7(-.+  +-----+0-.----+-+/---------7+----0.--/+-.+/+--+-7+-""H!1AQ"2aq#Br3R$Cbst4Sғ%c"A!1aQ ?qk\uUK1I'`ז˵.]V G?fÜ,3?'a7[) 7|72$z̊@YCj 9DmB iMV⬫p gُ 2;p ݩQP {c|3{Ѕ㳕!I $@38NCk̚ ԩ뚁}(00`X:yoU|cbD++Ni^sJy,3ϔ }6lW7o(^1>QA*3xL^822_2kk|~/4F2UcrTrTrTrTrTrTrTrTrTrTrTrTrTȝcR_QV;}ǒK TFbHUΜfd庋ۣf6K7\čV2?v-M@o>c$P]O(%*w(]~|8<P Q@BfŬŞXZ 1f]lٹmV`em4ST,M $#\ A\w.3לn_H\\+ݝuO ͈p ;.QPxnœ0_6 3}ո$Y6UzpOҞ+/Wy1 kWd\u julVek1ʛƾ,B9]/<'kܹ4h^dt{ռ;9@zm "[$SUcٰ؀讦U#u+*a {!H̥NH 531U UW* Uk0S(kqMff]Z9,$rѱs^n 3ƪk LCK@nÄ$6#P Su{N =fkѱQu5b=5ՙ|ՇGxYd lN)q 9a|":C#g)n2@Y=h\t?Wp &0TX0Y[@<mu֖˝hmєu*&H"o&{%($v2 ;dv[0m ZwP'ֆ\N m\-Owi[+\EmJv#ĻγXP_b_QT=R/ e*EmyAIb%DBm_, cqF{UZ_Kk݋`m۷GNvTN81LJ 2ןƷ'݋mc6MXT=Mc{uq61P7 ^:j.-t$g¼B*$,rj9kV \WkܿIbfI@  5>p۲Cf_-ȐJP`MNv-6Tr nsfi#Ty[aџ+yN9c$b:=:.') 0\!~p#{ƹ7Itv&N 'x?@MLLS~D>/@X%YX+[`<, {>EA|1H45bʌJ$}4\uSѝH ~=M¸ěV .) l3Sv 0c;kCVIORr' *~ڂ^-wyg(!1#1(=pxoꪥF*Jdg7 Yjg"*\&7{pA>ؒoCFg̊fd1#xR84+mA5RRJTR*UJh;V?b_QU\ruߤ^>iC:++))Ae!kt/peMǺ2Æhaje1olųM} ":הx35Hn&>&W0D #,vlof1V0A D' >GVrny -rM'ĸż+m",-rD9%FT;H#ApK`5=+-9s%1 ֈA"ᕴYJR]cLJ^)yk, 3 j#gیYu#Zn3{ҁ`SJSJZ\ dGpYsn2jU`]@"&sVwr%Cxшb&rΪ+xVʪ\kwn\dYcyHV¦aOVr$9(k\ptc˖ԅE`Cikĸ[3Q&ҵW/i0Owd I+ =6i( #ći7ε8N5c(; ѿ*tJ oY\~ڏ =A^! Gƺ yvcm"ݥï7B[lIu: okak= 3k֪L=qD`jK$129F5x:P+m-ƥXtk7WySjE@MP.9[`h9֞@ҝ(M%Țx_["|"E:v{%ie1E\J~"ݠ=ʑu5sū-pkk̘8bMfcԚrlA G/Nۙ:.Y&cZO$tñVqW<l^!$H3Uu߾iR}A\*K;`b>;V 6o0h8OНYw(;ol͚g5hnamڌ3x5uԎ0 ZU7#ƒe^>[#{n]bwV{ؓ,N\q!:ZM $Qt *; rt6$T;t6j2*5_ΊPr4~UO$mWX}OO33uhA:mPX2DŽ7 Β+!P/8Yʕti\o$DQݲA uJiMqKj5fܨ} yQQ֕^'YgZErM1!WFsj?uU6->QLc3@5lq{϶aITYJ5)lyAMS/uFrL㡧4|mgdεsr*OK7=T<(^%7Y5ɍ*_{>avr eж#˝g]44o`m `зqgIO}s;q׏o\**U *T8+1`D_+J~|3_ʏ ?Z=SȱG{]V*ӏ/7UD'f,s nzGU| Jʮ'/e"K ±V QOa,hJ͸bsmϥP77LiF0*' 9 ?*bnTV ?* `"\ 0b2e]nJh$ PDOw:ygoJb9ԪaM@ˤQKg,O)D1B|$D(=5DPAs͠}L1OtҦȀ oʦct5m vdtw$m=FWUaίa ߖtB$ EJCNX z:T*@ Mk6 J{Cvvi֪.F⒔x|P\M`Bu2ۑ0{TޑO3hZD+:ğ) y})Z1f.V8[}rFۃ+JNjl;/xIi3JǷj4oMyJqk{qH4SJv9R/i_?JN~o!WWP-t⛼sAә&9M2Mm"ALmҿN 5,Qijw(9@=*i΀"ܩ9T3WqK*}TxWg.yH>zW80~\.WbGJeڀaMj6y ǦU n4Sh)n(N{NRIUWB5zV ;mK%b5C?Gƈ~4;6Ȟk!H>`at<-Umޥ\5^)L F,daRY>Yƈ=j# z)zNT_;gDڰTؚ*VIJ P渚gM4!g_ T0ɗ:{Mּn="B/4ϚԪjCqX LͧԘLK5Njlz4G 7?iV^njg{<僥$wSJMbrcOACpXָ.JSR-rL|)[fJ9lrtQܹR쮶y}wYN4[ҜjD1$AUL6ˮ^2Ƅ˵0wt[_QflHPYagx]~i=˭vMR8ˑ6\ly @@4~k@'4O1h{+rĝ)Ubu²5Zz kY|Y"$h vZfʖZbБTjA8u 52/9Qg3ygIRh_ \SKG1ʄc%4ӟc-:xKO=>4mA>qjQ':u^ufɯ*KE CQ4>\,dЩ21ؤ&!9j3n"eЛ7#}C-YahCiVQ!Kceٟ1Nåʴíwlh|Ϭl~$d toƕ^ǁyۗ]>5QU3>j4@CιcbMq7rwc~5w"s2\*5]:m>͗Vf mCD4awZnt0Fz QvޚGX\n_}`g3rl[=tީ {DգzG^ؚQrҥNCJ IUYd8E[i1h9֟GW90*t}: {Oa+13i} *m 7و 3gi`pNP5C[rNncGm 5nՉ'XҨq=>"^q T8ϓC}0l+Iݟ% /\ s23 UrNj0/Ђ_]kE`0و2a꒫f 3Η.@ y 2=#ƿ1W $,5]܁Ur)Z_m5h55޴˞=h|ws:ƪd)?s5G\u +Adhq~TZxbέqFX+Xf,fMw %9*<>C! <ɤv ě}]G#;)\=0=3}ZhAEJ ~~1„ظ:u1b yJ9*Iۅ.PdrZ1Q)ͤBZTO*X~O?31F'3+I|*6C7:;ž8V*ѝ"՛jUpoaUlxGU?t=WaU <:kp*%A$#S=9U>::ξ+ޘdQv2Twel6#ji[…RsuՇVKuMy\")Ub:MU-6IOtU8ˈR40ӗaJ{uƒRFPEq}ޚ~'֎p_Jfc_}EG>Q󡷝7[ڎ=q{Trڪ{y& f{f/uۖc]R.;vQ:63|jZ;](#;Us3MSOE P{xۗ:g=e]_IT?QVj:m > 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 /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 17 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /SMask 16 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 19 0 obj << /Type /ExtGState /BM /Normal /ca 0.3 >> endobj 20 0 obj [6 0 R /Fit] endobj 21 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 22 0 R >> endobj 22 0 obj << /Filter /FlateDecode /Length 3422 >> stream xZ͒6ShWy"))dx8^{h-un\'ARn< @JyH?ވ8y&m%n⻟ !U;!~{r qO7?7$)sj)S_ULk7n腱 UY43q|hݰ Ɇo;4i:VLͱv}P}ط//LaQ6{9eVX+@B;RUVRl. 51l J掬H6ɌQd\hYY8ۘw?g&+UdE:u!mKmITʽ4{&hg٣mKoĝ(֧^QdyЌnݱىퟧnlmIG륞E+QH3)Ӕ ZT~aJ$n ;FilJTm UޭϽy}ТvT݇m3CfVeD{iLR۰aRg-Ur/͞ s~vm͜OYe灼l?ЊFL.Q6s<MuG|hvV wJvJ%VpSbnڋn:! TUm |D_0, ?+$m]dq!6%:+2Dⳃɐa|έ =^}06&gCfRi%%eV&f6`6Rr`Lr/͞ s~ig̶ZJ=] Ԍv=K<u6&gC%F:jʴMCeRGUSg20+왠=gv-bL:Hu5Mq|9j3ES\Ӫei ^6YTI$FYi JE*[x܇}vBmcr6>b  U2I$F^i5zvOFlqrڽxigEcT5RmvM=N ~h{l3@5@)f$5î4TӞa?>4G!{̙I D?p$6v{y:̸fh@zpcw{:6VV)*\n=&f(R*\Cc'#O4D}mLGsyU&юl1lCUKmɈs<+왠=gv-s9S7_~Broy`(qKE_:SSk#N-c.xGYV2bA? ˜<^0.asssmTvϠTuDMYfR adh@d }~G1 PUCɳ@mL4 F^։vLh`%W` hy^=ζ)S^Av<6L_u3=+j[ l"K_tK5DX@kg @N~j2K`:= <>^Q'Ͷ19a Ϊ:ji20$ =aY{&j٣mK?S~>i1rCY ]\/&n}٪q0kZ Tݷ,w,]"χ͉RYvELab҆=.VxFjni߼r}u(~ 5H`S !+ . *vZ@a2a0H h8>w͓Ġ[9%ɨd009!eb'qrڽxiggL5Bz>񍂻B#v'JBqV2Ge8$ugb RAǓ1=>\/'sq[PYMRI Q2ڄ"1x}vD݇mcr6>E^@Q-m'29"@Y] )r/͞ s~igg)iZM彍tzGi??0QkGQS`y3T_% rAdMQbeÖZw 9s%3Vx߻*K 8m͠rmNhylN)֖LWDFަ?0\}s{*8b/SbLkBVwC^*Fn];mP9U`)J/_|E1Qg65D],ىw@XZn#S7YN4ۗ/.YgCˡe]c7vt]c=V4nrߚZMp1cK|_9467EV~HͽWr{ vT<ڵ2Fy1WYl+"n'ODy4rDU*(TVcĭƑg޺E5̘J2aμc55mHWhԤ/=#~|!sqݯׯn^[.stX+Qv;ěI{ ;l?UKg/.j{ݫB<.a1ւ:T9bo bގhA5| Tz5Q|.G0v!iaGS | .FUl1YfDZ,ւoJHt,D^mI\Z3;uN`hWLc&i~:[zf endstream endobj 23 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 24 0 R >> endobj 24 0 obj << /Filter /FlateDecode /Length 2137 >> stream xXrH+莐ZuIX||XdP@(̈́"HUʗ31`Y^m@zCg6=uzJ>ߺNwvEZ/7LՉȋA.PK{La_yuU@N$.i݅5 g}, <%}(`(GpZђ.CgA腁҂K^-PR_G(`.g}/h'e~Xݍb9c 1nKMꐭR*Mndn>fZ6OP$ʗu*ɓrBsL4pǬ&PTe{l<`I +KL V1GϸXh$L !&AbK D4>lw L Y=7읷@؋Q;.8!&gXE>>,-=df>dX3}'>* =%ī[>CtTWu *V))z}ڪ^*6E%Q[120m\ٌ m|ȷ=1j24oRڍ m̢K!'}/FQc 7_/Gsdj7@;rp[gm'i4S;dZ~{LE I j f2tVa[:9VsX|6-y+46iVMSmͪa$1L:|]3^̵'F{[a<ݺRt5E=K:l'kdru(#O W-!#uNYZvY=sd饠8(rk?apA$; a4MݦMYz{nTdMa `"p{AJcUOI92@};3(EBb_ rͣbw[mF6toEز]i%}cRcOm;r%lׂK iJZ`N/O#,J9W R?A#1sDl3A> { :.Y1'+W\,9D[5_}ҦgϮWϿ8 s#~"fzZkbVͨN\sdr}p\5^!IS}mq7sXz??@#b7nf?9jxcrd\ĠBfċ 482,1-ϧKZbA_0ZC!t#ֶO'wG\y\ 5)yuyV jsH~Eh;ƒ1nW 27Y Iq Gt˘7^Wa0R`> o J?$%op4Ǿ';9zKIpWI:H-L XK/`:|[/vr rA_K%B}þF9sF Cז+s4)&u0eIm< v J0$Er*7ɁLk`/@~ endstream endobj 25 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 26 0 R >> endobj 26 0 obj << /Filter /FlateDecode /Length 1542 >> stream xXnI}W#H?!6hXb Oen%H%{zƞM` mUN]''qiYoN^. Q3LOgkOO$3UUW;n+*eRjִRiUF~^iZ]jn2z3-rnM,w<rdh)Ӫi,󯝪rMVSQ榀[u Zmw0T5Y:7]NyU7mws y\8}ܪtѐ`ŋT @UecZSڪbRk ^Q.۱`"-zREe^˔j-FVje`++۵ځLKlmz9@lUd 1O|cWN! =W4|F`KM[}NYٽ ?t+H̬ uhGP5\Ӓ#p1E6}1>0ύ-~[?+`Y 'seA8a, \ lI<[A§: BW8{;}+hڠdԖĶVٜц9_ޚT)leX&.Y"|\uVWo}"G@>4 ^![ @M89n^iQ@w }"/]i>w'd;A/?ݱY=ܑu'D 3H;֍ '##wXSX5 %{W?d`AoEaɅ)pzG7?0fOͮ,VYנ%K0wi0ݷ-Fָ(ے%c7c/,JCCf|eb?o h{-h].7yd ]Ln=ETm[+PSe롯z"yl}z{#Bmxџ(7 ]0%k3i3,v[ ~E3F1(t&+iQG_aUa.h;`WF'<3A}fM#]JI"]y 8Hu/IF#q`#E0/Ͷm\}9'\ѓǧuM̋]lYq-sN5>cڭ+U2nvs"LćUm"T|Q{4]q$,%`3سh9#ط՟D|6aD\tar*>% :-ޞbyquPHc䉘r`ҲHS47篦"Ǻ: &A`1/zVpZtzy/p&c"!9@%Q,@.B {;{$oBUeX?ƜܶǔP{itrʖ?&˰Sy>Q^m4UB9>u/K̫Yliiْ=lԺc€ ] XM `4p9x~ endstream endobj xref 0 27 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000454 00000 n 0000000491 00000 n 0000000640 00000 n 0000000743 00000 n 0000002314 00000 n 0000002423 00000 n 0000002531 00000 n 0000002639 00000 n 0000002752 00000 n 0000010892 00000 n 0000010952 00000 n 0000011009 00000 n 0000011066 00000 n 0000044975 00000 n 0000059682 00000 n 0000059741 00000 n 0000059800 00000 n 0000059829 00000 n 0000059934 00000 n 0000063430 00000 n 0000063535 00000 n 0000065746 00000 n 0000065851 00000 n trailer << /Size 27 /Root 1 0 R /Info 5 0 R /ID[<484f32ad379289ea28e2f228a9f47e8e><484f32ad379289ea28e2f228a9f47e8e>] >> startxref 67467 %%EOF How to Re-Register a Private Company as Public under CAMA

How to Re-Register a Private Company as Public Under CAMA 2020

Did you know that less than 20% of private companies in Nigeria successfully transition to public company status each year, despite the immense benefits such as access to wider capital markets and increased investor confidence? Under the Companies and Allied Matters Act (CAMA) 2020, this transformation is not just about changing a name, it is a legal and financial overhaul that requires careful planning and compliance. If you are considering taking your business public, this article unpacks the crucial steps, requirements, and potential pitfalls to ensure a smooth transition. Read on to discover how to unlock your company's full growth potential.
How to Register a Foreign Company in Nigeria

Re-registering a private company as a public company is a critical transformation for businesses aiming to expand and attract investment.

The Companies and Allied Matters Act (CAMA) 2020 governs this process in Nigeria, detailing specific steps and requirements for companies seeking to make this transition.

This comprehensive guide will walk you through the re-registration process, highlighting the legal requirements, common misconceptions, and frequently asked questions.


What Does It Mean to Re-Register a Private Company as a Public Company?

Re-registering a private company as a public company involves changing its legal structure to comply with the regulatory requirements for public companies.

Public companies can offer their shares to the general public and must adhere to stricter reporting and governance standards.


Key Requirements for Re-Registration Under CAMA 2020

1. Special Resolution

The process begins with passing a special resolution by the company’s shareholders. This resolution signifies the shareholders’ approval for the company to re-register as a public company.

2. Conditions to Be Met

According to CAMA 2020, Section 56, the following conditions must be satisfied:

  • Share Capital Requirements:
    • The company must have a share capital, and the nominal value of the allotted share capital must meet the minimum specified in CAMA 2020, Section 27(2).
    • At least one-quarter of the nominal value of each allotted share must be paid up, including any premium on the shares.
  • Net Assets Requirements:
    • The company must provide a balance sheet prepared within seven months before the application, showing that its net assets are not less than the aggregate of its called-up share capital and undistributable reserves.
  • No Previous Re-Registration:
    • The company must not have been previously re-registered as an unlimited company.
  • Undertakings and Non-Cash Allotments:
    • Any unpaid undertakings or non-cash considerations for shares must be performed or discharged.

3. Documentation Required

The application to the Corporate Affairs Commission (CAC) must include:

  • A copy of the special resolution.
  • The amended memorandum and articles of association.
  • A statement of compliance, confirming adherence to CAMA 2020 provisions.
  • A balance sheet and an unqualified auditor’s report.

4. Name and Articles of Association

The company must update its name and amend its articles of association to align with its status as a public company.

5. Financial Integrity

The financial position of the company must remain consistent from the date of the balance sheet to the date of application submission.


Step-by-Step Guide to Re-Registering a Private Company as Public

Step 1: Convene a General Meeting

Organise a general meeting to pass the special resolution required under CAMA 2020, Section 56(1)(a).

Step 2: Prepare Required Documents

Ensure the following documents are prepared and updated:

  • Balance sheet dated within seven months.
  • An unqualified report from the company’s auditor.
  • A written statement from the auditor affirming that the company’s net assets meet the required threshold.

Step 3: Amend the Memorandum and Articles of Association

Update the memorandum and articles to reflect the company’s new status.

Step 4: Submit Application to the CAC

File an application for re-registration, including all required documents and the statement of compliance.

Step 5: Approval from CAC

Upon successful review, the CAC will issue a certificate of incorporation as a public company.


Common Misconceptions About Re-Registration

1. Re-Registration Is Only for Large Companies

This is false. Any private company that meets the requirements under CAMA 2020 can re-register as a public company, regardless of its size.

2. All Shareholders Must Agree

While unanimity is not required, the special resolution must achieve the statutory majority outlined in CAMA 2020.

3. It’s a Lengthy Process

Although detailed, the process is straightforward if the company complies with all requirements.


Frequently Asked Questions (FAQs)

1. What is the minimum share capital required for re-registration?

Under CAMA 2020, Section 27(2), the minimum share capital is ₦ 100,000 for private companies and ₦2 million for public companies.

2. Can a company with unpaid share capital re-register as public?

No. At least one-quarter of the nominal value of each share and the entire premium must be paid up.

3. What happens if the company’s financial position changes after the balance sheet is prepared?

If the financial position deteriorates and net assets fall below the required threshold, the application will be rejected.

4. Is the auditor’s report mandatory?

Yes. An unqualified auditor’s report is a critical requirement under CAMA 2020, Section 58(1)(b).

5. Can the CAC reject an application?

Yes. The CAC can reject applications that fail to meet the statutory requirements or provide incomplete documentation.


Conclusion

Re-registering a private company as a public company under CAMA 2020 is a significant step for businesses aiming to attract investments and expand operations.

By meeting the statutory requirements and submitting a complete application, companies can seamlessly transition to public company status.

If you need professional guidance on re-registration, consult with a corporate legal expert to ensure compliance with all regulatory requirements.

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