%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 22 0 R 26 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 /F5 28 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:20260825141400+00'00') /ModDate (D:20260825141400+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 1226 >> stream xVn8)h)ђrY8NҦ(g/HDD?IЇOCY .΄|73=(H~NC/ 0 u;aS Oaa.nC|y=ma--Jj ޵2VemN4Ox DDg)-kXlfꚇ$d:r}-MΪ BC:BfQ(N=7v Uֵԙ0k oTѨDc! pjвR⾒ T'|xB{*NИ{Naj \ zLb{JUtUG1N˹U.sh ثBX鍃ƄЃ"@OPBT= -EH.ʘ$/ǛR(:UUp<R]Qf~;3GPEf+tХqL(SQ~MYM0O >)4!)cL4QĊsp X0-(Y|ȱUu~;Ql6`jd޵m8uP߰nAb`W1.__/ ZYL+XU)trK c _j\ߨUS ˨~rvtqOsRa:\65TQIZ`+Ch %n$a ; Z9˶р- >&bZvCHm=Ocp ɦS8ց-C}:Gb ( ıw۲5nJjET$2"9(;$_fz qXskQۣK rq6'ġ x KH[kN?L??Qု~ɧ؁zt ֳOk q+s뿽m"/ ] l+8KVo?5,f=<8 %IJ٘-<;|,ݸTM-T5!aކ75=^wd 'n`^!> 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 294 /Height 171 /ColorSpace /DeviceRGB /Filter /DCTDecode /BitsPerComponent 8 /Length 8918>> stream JFIF " -# ($5%(-/222"8=81<,12/ 3(#(/137111131:111131111111131311111111111111111111111&"H!1AQ"a2qB#CRbr$3S4cst-!1Q"A2aqB3R ?٨(( (((( (((QI PY MrIVg\$١On.~Z0r૒E̋Y#vҲ/@,#;  X?D93os?Zs$rֵWwj?<#Iñ@wk^$fhP[=fEK9SbM¬(KX+l ֫6Y0|STuoUǀs48s{u*F⩘/@pU[ Xx#ҤVHCbڂQQq*Q@QEQEEPQ@QEQEEPQ@QEQEEPQ@rq r@`>dnI)aWnyP{Gאָ|? _`))z!2q1)B;]B=ޫ\ila (aKSbEaٿM_x+a0~h'Yd9=*~}YWV1r[+X|G/,"-gKi r/)$ۛZ%d^X<:TDP=P{ Zy@5" aiӬ4yFG ΞԐQEQEEPQ@QEr@RBƏ#*+;ʠ QZzQ@QEQEErýګkln o)C1*k_e!GQ_ˈ:9]umB[9S4j*I(˖+):Zݍ|iJr,/bޅ^q$A$`?0[COʒx#6>G}#QLxodڈτ?l4(yݔmra\<"۹[گ[cN:,I][֬aV52X6 8? JI{I %fXYeԛ n\j{ Oʽ$a@|X=r,O]e^/׽{ >۵UkL>Y_3n$.+.af\[}BWhQ@QEQEEPQ@r\g ؜"4?MQ@A!tMq?ٰUHV@ff6fInTlvw.3:: KV1DT&Sсw bHK,Fi]*H# ,n]*RAVbUP`6NXj *.=RR_)ÑE2[]i98stF> qK!7 ].=t6Ӄ̑`. u Mbn /#qkzt"qzk@$Ŋ6r@ n{}yXN`,AEpKnl<)${sxyV=צ31n QYW(^sfwfTQEQEEP+'wa2n=}Lf*ZԦbﲛƪo3X)ԚsVE9T`Oqk"s81bqN)'fB!mxVk fѲɵ~φN#2l.-`sbuzTFm9ORV124lEaSaUf2VSms+ ƂI+ԕ"W%霉N0׼Ԝq[_-](+d&x0<ufVChP&M7VZLmⲲ|UችѲ5rL1w)k,dЯ%E]{inܢL-qcR;Zf f$IN=CZںN)麲(5̭[6oR9Ȏأ7n^"S%YՙO>SfKݼEсΦ3%/L!(" 0lrt鵪+5ݚNVkj~~<^*nʚ*C?ԽDȶZ|<^~HdhOH0P*RBTAjUA=?@FODk..,T;A:E`{_3{䉳G#F64DR\zQqX^1|ؓ>N.3vWT:I:.1tͧNX\gc?oLm!ur2qQf{EefBݔ mZrAB+.)cu#hdSVhЌ@«U"|f_̘覼B9 *)m@$j̸iг wnc ʤIӺ.45Ir^8?uYv4 e>L'概fXO)KV6cqCR$63e IS~T ۪4Bسbao؟@T9QI#m߯X\yf?ڛ0ݥ>?5GoiGIʟ#,MwO]MSc c00;k*kĨbm5UMg.7& ^\K(}nhhDA[:lS9jjIV-ޔ`j>"c #vco*Ho(v^ V'g-Jg.Xƙl/◳m(:}i%:#O~x;Oa wtQ#5/j5.vdEW@NPbMoV~ξJHȑF#.TQ`@&GK 7qy5#]~~'k|MeS{ˣJ6Zq@J^H4؇F2@/p` d?6>rgt'(4{}E_SVYIo-A)@āRpÚzy$>'kyIG)oadڎ !'wf>\vƵ}̼4M/˜& LDQz70yV﨔2Jdv n=ma>ExS=#Y7)8X?$?k1֢*;btxP+ )USIcw|6 @=;5"4^\ˇ +n?QѺJUAe{a#IQA  Y0R6ѹ4DZg#ÿ6 Ŕ$+~?Nqʠ /3w.90 tken2:!Mբ' an>VbNĝv&=Ԍ!ĘR}겸~ZeIχlE i.v /T)#"#b|6a}XOv?!B՝Ԫ#9P.OAK"F/BHeXl[sV- &[HGkʣ% \X\_RT?\\W09%Fhta ' ŖQs~bbx|&$X@&ـAPdbwb#SN)TLX%1e#}Qy3/<?¹c[$iD.@0yVֽG.;978PK}-<0Ȳ+(>U7,єƻ>0kdbN]o֡6湭$lHHdG:n$_XIOZ}$$P,R a0TPmoyj0tYlAͷ5R5*mx[nߢ~U2x2"V~Cf QVE >OMr4P܁lP*lHʡC'J/ϩUG( ,rƎ U- ޶ DKʘx[$$]c]ʭPM:g{ QM"i2=j;5\q}oU>fnRH 0ڃqG[#*AvUmSSپT4ȥ| ϣ\#2_"OEYIxe{Y)* Xt6xV_aOo)-sXhc] bXtE0]IKb|Q w.N[X/۩:[|=霼465ܻn)*e6 *D6AgbʦWAm۹3bĄlRY F|ޤ\ڠx)K\!)XbA pXq\KC@HĶXyD +ds HLqFnQrrBӽay-)$.AurFLln<"{r)'|yu;kۃ U,rx[؂Xk} 92GY u.t#@-r>%ŚRe#р S񩊶CeKxvE (xjb朙^Hq,.UQQ'[ ju?FCiؤ}zʚ4!"*!L47mlA`hYSw).'ƒ|KWjHU0#2Ep.㾴<A+#J)cdINY'BH%AГsy>RV2aR>=Of[Uf4r|4/ŷvj5fkb0[߱HTJnBRW>+#V*ml $cῗO($kk7ۃ* rf'A1k%Ųo_·n U\_Su5t)[}½I6kҥ4io XЏR>Ra"Hٜ'q߭r̍kg\=W I'EzxHg&xǼ^}?`kłcpJS?R+ vsmC9g8JCi&v]egT}M5CO"s}J`VyڶRuTҭ?F*N.EF$X2_-0k%ai|ئΧs ~=v*[ P,Jjb+na^Yj;T2"Ϩ-o 17Ƶ2CsnS|$dY4bIUqc|]yDx:n/ҳN!lثp`A;v]v.?j> 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 /Contents 21 0 R >> endobj 21 0 obj << /Filter /FlateDecode /Length 1543 >> stream xWr6)8%vLv-=9$$H$z&gtA$Iڋ(o],PJak7kd7BJX:g0N(7ڮ1$(dg5#` WʡLwMeUU}Z>s`iHP$03Y}`^~nAiUGv.aZ氿JeQƇ>FH=IB} \~ZC65*resʚ ޡV-tmm#\S6i8qҬ9eQڨ6TYFW%Vwʔ;U6/t]I ْ#8_$"!) #5dɏ`Y68*`2U I*uޖi"x_xeDI"}W A)e:onZH/T7"r}` (L8K.uVc͝Ξ!y⇵aX-`^5jVZ5Ȫu̬HQpfPb3-C"ޭ "_ ,Wohe~iX 4.~p։*.+tp6|$wt|yyZL(0)jՈs0c";4Fだ6iL>6AOzY6X35Wu֌x!#21.q)x7XJbYf휁d;,=KwD&?La5ꁶN:8o68$ |]ߗ +n7)0*vY+uV9 ϖW+T?ՇJľll}k^4̫u.E q/sn!ʤEEaLHde,Ib}";dBvCJ'NR`6 E{h$ !. xi7fzt`](Eܰ-w"`0$gIgݝ.\>;W|;';lg b|Eo'j+Mtܪ4U}O"(+pT(HCf )Fhϱ: 'ECL!f!!'EѨʈga )KZLQͱI|;';l3<ղ=)_ k,'h7Q =$fF3n(Hau={>|?TYP 6_/߭lk'@{[C'ޜ_'p|~ǫtu` Ib<Gdo+\vW8ty" ᵶs~/T:!@eA%0JΒ D,D1bƈD(pGڤm=p{٩Y< }gOo'hq?"Y外a?E #Q eU 0nxrkl56kf:dil{EKA\`}U oGN &> endstream endobj 22 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 24 0 R ] /Contents 23 0 R >> endobj 23 0 obj << /Filter /FlateDecode /Length 1477 >> stream xWn8}Wc l"))/EK7E^Cf\ ~L%{(.`p.gP384-׳ U4giK<8-?#-^bL g)5 =M ;&,/evIe|r(l2>y)-ӊyDdA#ߺF:biWu"S}.P}y{C!Zn|;lBuPg =7uw,M?*)Ͳ.ʊQQXtn6qYg&](qߕܜ#|h + JHߕ|7IӦ,%E_!"7Gu]kNj \Fe#c$ @;rf]dl;ੈ\PQMĵf>#dRr7%Hz=p%c{e؏ܶ6':&](Ij)"j19@^{g5͠_iۓ=GvPf ^NiHƔ_ β,@dmQL9 8s&q;n2K?'~ړLZ66vDyD|嫡$}C0vBצ̒zևdeq:'3N8s,>=@>*0vBE9!?5-ژer,imMᄞ?hOrN6WS6t)~">~^[pc~kQ3e\YMOhF hg(hY |\91ڇ;$8pS.('c)EZ݀eKݝ| ;lRCUSI p?ם4P^ۦ. ϯsѮ {<ܕ̺+7.-,>DvvDj)GU\c 9֩Ec{Ws֕} NwO9{yAg_ӷt:;:]\'tr_vCn?Y>}C3Re}_n_ˌ|:/xUDo" poA>?I@<_>s4J43@ t7|׿@li7'Yd;X໒| cb(̞;pb̖Z[ --Zqj?JӀ< &| \Fx&0 v* endstream endobj 24 0 obj << /Type /Annot /Subtype /Link /F 28 /A 25 0 R /Border [0 0 0] /H /I /Rect [ 65.0000 416.0630 440.4680 428.2730 ] >> endobj 25 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/international-trade/) >> endobj 26 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 29 0 R 31 0 R ] /Contents 27 0 R >> endobj 27 0 obj << /Filter /FlateDecode /Length 1427 >> stream xWr6+2q $Xu?ReZ'4EMB'$]u1]%$.&(N=7v3LԁD1!bD,-OuUkӚA@?>$h{Е~NcmGyg8$5K f['[:B!ѶJThY\[J,$!*"&I~1w$A8qQ4{Զ$!?Lۚ;=S'-#(ʠ3bqD;0, zmXz3*@`=.?~U Soˀ r RobjWkbU,qQlJG-c昰@!2(aՎM *5vi6a?ƾY ṱyvTZg0C3]OM}B1p([aX!gA+7ӒA0.ͪ¹f;)I̝QUCK;ҴbJqEP<ɩV _45a U"#$=+V'p GB:}]/>wjRGdL@y뮖E37z?.Fo&{JP!*)9v$?}"NN$ ۓNW-,b;LÞQqkt'-z3Ԩ\ rr^|qu|oj2yw=N W,B~ u O oxuL*)y_}d{1؃^~wG b}GBX cވޖ=g|np,,ϘLsI{t9Wا<>]tD(zϖ&idX\O %}, )mcxgVW-ٚ.EWnІ!9Sw8p&"sNs& endstream endobj 28 0 obj << /Type /Font /Subtype /Type1 /Name /F5 /BaseFont /Helvetica-Oblique /Encoding /WinAnsiEncoding >> endobj 29 0 obj << /Type /Annot /Subtype /Link /F 28 /A 30 0 R /Border [0 0 0] /H /I /Rect [ 482.4800 436.6070 529.8320 448.8170 ] >> endobj 30 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/corporate-services/) >> endobj 31 0 obj << /Type /Annot /Subtype /Link /F 28 /A 32 0 R /Border [0 0 0] /H /I /Rect [ 35.0000 421.9550 233.7440 434.1650 ] >> endobj 32 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/corporate-services/) >> endobj xref 0 33 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000453 00000 n 0000000490 00000 n 0000000639 00000 n 0000000742 00000 n 0000002041 00000 n 0000002150 00000 n 0000002258 00000 n 0000002366 00000 n 0000002479 00000 n 0000011565 00000 n 0000011622 00000 n 0000011679 00000 n 0000045588 00000 n 0000060295 00000 n 0000060354 00000 n 0000060413 00000 n 0000060442 00000 n 0000060547 00000 n 0000062164 00000 n 0000062288 00000 n 0000063839 00000 n 0000063972 00000 n 0000064077 00000 n 0000064208 00000 n 0000065709 00000 n 0000065825 00000 n 0000065959 00000 n 0000066063 00000 n 0000066196 00000 n trailer << /Size 33 /Root 1 0 R /Info 5 0 R /ID[<10efcfcf6f6d1bebc142f5b0a58ecb13><10efcfcf6f6d1bebc142f5b0a58ecb13>] >> startxref 66300 %%EOF How to Set Up a Courier & Logistics Company in Nigeria.

How to Set Up a Courier & Logistics Company in Nigeria: Costs and Requirements

The rise of e-commerce in Nigeria has spurred an unprecedented demand for reliable courier and logistics services, creating a lucrative opportunity for entrepreneurs. This comprehensive guide outlines the essential steps, costs, and documentation needed to establish a successful courier and logistics company in Nigeria. From incorporating your business with the Corporate Affairs Commission (CAC) to navigating the regulatory landscape governed by the Nigerian Postal Service Act, every detail is covered. With clear instructions on obtaining crucial post-incorporation registrations and licenses, including the Nigerian Postal Service (NIPOST) courier licence, this guide ensures you are well-prepared to launch and sustain a compliant and profitable operation. Seize the growing opportunity in the logistics sector and position your business for success by following these expertly crafted steps. Start your journey towards a thriving courier and logistics company today!
Courier & Logistics Company in Nigeria

 

The rise of e-commerce in Nigeria has driven a significant demand for reliable courier and logistics services.

Setting up a courier and logistics company can be a highly profitable venture, provided one navigates the necessary legal and regulatory requirements.

This guide will walk you through the essential steps, costs, and documentation needed to establish a courier and logistics company in Nigeria.

 

Step 1: Registering the Business

 

To start a logistics business, the first step is to incorporate the company with the Corporate Affairs Commission (CAC) as a limited liability company.

The minimum share capital for private limited companies is ₦100,000, while public companies require a minimum of ₦2,000,000.

If a foreigner is a shareholder or director, the company must have a minimum share capital of ₦10,000,000. For companies engaging in freight forwarding, the minimum share capital is ₦5,000,000, and for those involved in shipping activities, it is ₦25,000,000.

 

Requirements for Incorporation:

 

  1. Two proposed names for the company.

 

  1. Registered address, email address, and phone number.

 

  1. Details of shareholders, directors, and company secretary, including names, contact addresses, email addresses, phone numbers, dates of birth, occupations, government-issued IDs (e.g., NIN, Voter’s card, Int’l passport), and electronic signatures.

 

  1. The company’s business objective must be primarily logistics services.

 

Step 2: Understanding the Regulatory Framework

 

The Courier and Logistics Services (Operations) Regulations 2020, under the Nigerian Postal Service Act (NIPOST Act), regulate all courier and logistics operations in Nigeria.

These regulations aim to ensure an efficient and effective licensing process for the industry.

 

Step 3: Obtaining Post-Incorporation Registrations and Approvals

 

Tax Registration:

 

Once the company is incorporated, it must register with the Federal Inland Revenue Service (FIRS) for tax purposes. Required documents include:

 

  • Application letter on company letterhead.

 

  • Incorporation documents.

 

  • Details of company directors.

 

  • Utility bill of the company’s registered address.

 

Nigerian Postal Service (NIPOST) Courier License:

 

Logistics companies must obtain a license from the Courier and Logistics Regulatory Department (CLRD) of NIPOST.

The application process requires a one-time processing fee of ₦20,000.

 

Categories of Licenses:

 

  1. International License:  Allows operations across international borders.

 

  1. National License: Permits operations nationwide.

 

  1. Regional License: For operations within a specific geo-political zone.

 

  1. State/SME License: For intrastate operations with a limited number of motorcycles.

 

  1. Solo-Rider Permit: For single riders operating one motorcycle.

 

License Fees from the Courier and Logistics Regulatory Department (CLRD) of NIPOST:

 

Category License Fee (₦) Renewal Fee (₦) Scope of License
International Courier License 20,000,000 1,875,000 Operations across international borders
National Courier License 3,000,000 625,000 Operations nationwide
Regional Courier License 2,000,000 437,500 Operations within a specific geo-political zone
State/SME Courier License 250,000 100,000 Intrastate operations with a limited number of motorcycles
Solo-Rider Permit Flexible payment plan Flexible payment plan Operations with one motorcycle

 

 

Conclusion

 

Establishing a courier and logistics company in Nigeria involves multiple steps, from business registration or company Incorporation to securing the necessary licenses.

Adhering to regulatory requirements ensures that your operations run smoothly and legally.

With the growing need for delivery services, this industry offers significant opportunities for aspiring entrepreneurs.

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