%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 23 0 R 25 0 R 29 0 R 31 0 R 33 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 12 0 R >> /XObject << /I1 13 0 R /I2 18 0 R /I3 19 0 R >> /ExtGState << /GS1 16 0 R /GS2 17 0 R /GS3 20 0 R /GS4 21 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:20260825095614+00'00') /ModDate (D:20260825095614+00'00') >> endobj 6 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 14 0 R ] /Contents 7 0 R >> endobj 7 0 obj << /Filter /FlateDecode /Length 1354 >> stream xWn8}Wcx&N6ŢIcA.$(O!%Qr 8\xxf8=ϨHE`3nPTF)E5 ~>2x-]rH"X=|pօ.r UOܬ̔AlLUW̷ʛڪn;>b5s2 Z`Jbv6YHݍS/t;Őz"$ʻe^Wh*Xhlcx)$آZ|"o]P$g?#R (13ů}; ;& hubIY̞a{WEaxo &* \=6Uaw0[ աMc^FoMR/zk.vgwn@,IvC:XN)xgXsؐbػ*vkxri1xfJ Cz!DnR'ҁvjoJVV S>pNן0;vx={>ai4kK:2ˑxOD(!]wSM~y= G]l&Urx5uavqڲͺEZx]mlpKr~ oC*Tƛ6@$ϳ~q s r AMFhf%Vhd 6G+]Ւ®#{}@{X"q}q/0_.oί $;%Bv'pX?MâL>OF_#6^kpaq3R) NDX|SJĢ\X0xjmJt L V?dX_6' v(n # kA.]l,HC|4)1$P"qRYl &moV:+&<}9ZZ 3ՖZ;cFXް [VvMM| 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 /Font /Subtype /Type1 /Name /F5 /BaseFont /Helvetica-Oblique /Encoding /WinAnsiEncoding >> endobj 13 0 obj << /Type /XObject /Subtype /Image /Width 284 /Height 178 /ColorSpace /DeviceRGB /Filter /DCTDecode /BitsPerComponent 8 /Length 5672>> stream JFIF $<%,'8(+/1556$;@;3M.661 6!!4445=165144?44444=4??:4144:41@48=411414?4154@:41=1"C !1"2AQaq3r4#5BRsb%CT1Q! ?OͽP6t,f\/hv- ƥO"Wͺr*VW]r87'KӮ\9 ܌=v{;ϼ&ⅲKF?.&<WƟ~pW__RQ|G1WRX)!4z\1rI$s*l5%~a_HD@DDD@DDD@DDD@DDD@DDD@DDD@DD?qi]?Kߡ3Y.@12kN&um)w{n X-]; M s2=f}Ȯ0*yGd}*^Sʵᔦ,'zٵTdPOyᔆnLnDsǧ8nt_vA|GaV ){fQYeO" """ """ """ """ """ ""yTP2I =I='@h]iXPՈGΎVnsn,ǜg4@,C .q-s/9C~[DQglkEjIuV'r.ZNgQZd 3RAՒVC~~ْ1g.\UJ{J@lgR s1B:t^݊UEt#r/I$'N)m$(;w/y ύNjlZcr3פn~mXZ/93Oor2>|D>S(t(DNGg;54rҋ7z>R':^5:kGB{b3Svڻ}|5۾.xv3D 4K*۵ I`Mkz7o+2O_ `tG*t jQsBm76&(vSnoم cwe<{tx]EjUifq P`gɈS|ƭ])RN^# ܺßP:I.:O.Eji#'0}\/qlcs烟, +V4jTfHОKxys?Q(dTQcYIv$#f+=QҸ^ O}_jS0}Qn y^GMm c U 穝MMeċP~5z#S ?]i*Gyo9mszI7f\(LSMIK+=T,UpeC?Ip=Wpt3/S2@?}d;MBG?γI-aUG<ПtQ_9iPFTUM7d dQI88\WuVc,}-^H[ƩH:T'B=37Ǘ߲}67fwy,˫VvMO9귔vw]N9>* u*Vmy('gǵ^R;S.)3ҙܕ0 ~QWRd0`W,LkMjޫqIu*#7 $-ԅN٩'jv `1/,ukʕ^U&wZ[YT)eLG<>jVTzfP͎A9?)ZWuR,}=O3՚T*TtɱQwSy?gZ5mmkS(ǐ;=G?7#Woy+Cb%sn M {kLm/U>G8b3ZjU)fއy˔{UE8*OLˑ˭JAmLR+N7U瓟IB/z..Hw`ayMep)% )@QSAxfVEm-޶VݝR%‚O.|Au6=빱&|qƦ-Q5'Twr 8@̵Qv(,k3J Z"$(Ew&Cs04KjFt껒 *ys:Cq*w+0WDV C>v11vJjzJ–Q8j07{:٭7RԆ`A >Yq|{QFlvB  ==#@kUJX]f@erpzzjZhv);A}GַT˫S I`w9陕@inVN+j57`w6٨ЫVn7UZjV3P :wqe^ޖj$.r2)-Yk(ӡO)7zoi:KUk[h}֣Ebں=R6[Jy y|}ҪA}awS7³xH;>MnO+Jآ!$!@;\M6 FO7*l# h*<ƘGJTvoWnh1VDԭiiTJ-J0M3ϔư૞]^RrNDg/8ZhqbA5JTnI~xutl^%V SʶTDg'ԩZQE+\5:P䎙*yz}C@/m[ҷ%MC@T5* rC r= Oqm|KS;kշwCV#В3.XmE+)+Qvn>>_> F*+v6 Q~bju~sQ(DYw):0wdsG*ӠX2W:U7!V .Q/_gq6Yp˸Ngd<YQ`^GL=7/Ik :OHڗ뱎 \dc}w8=ڿ?o\;Vv,NrOzU93HL~~4=5rc!SOjWۈ!aH=HV8lO;өU^j'rTy&4Tɍj TXݝ.t{;MO9lm<&UM\Soz,Q3*|cj.-GI+l8vH){^G牏Si$߼{okvm*^Rr3;n*T8{U*,ÇP;qOh G{3|csj)j_b:LSSy:ǶkY\PM@=gf_ mk}#pu { ˑ Y- )=-q3Ia0w:ِtɁϾOxOꐻ@Q8 ]i* BrI kM:P3L KjUnޡvv?(ǟKjSA}mLs׸΅nejն)FvPz[oVt eZuUGiMυ `O.&Vjk"܅Up0;y&4jפ[{TeQ6H*~}cf/P \av9#QjVVԩ^%j)X0zIAW 3m- >,^ҝrիH3vz{xͨV$+ f9s<=3] vM8xۉ/l>CC_8Mԑ)E TuVƂ ~Qi {pښP:}~gR\:Ǿw(xC< X`2=A?f&΋<wW-OW̯6֏MTR#io |L~ai> WW_^\AW_^\>>S3>>S36痯/ϔ =S2A?}fElmX1'eMQ>gdȒѸV޾ݭRf_F>_q dwsVC,Ngi}Pmqsj .*mF'G/\ >gRʈdJj1aňq<mQlڡP)U*_eGLy9K-kn@W r8>y~QP(8IJB{) h+9ǩ3_K-EرwEb䨨ĝT:Ӥ^TqsqsِijH32uq_)Vr0A˙=%t@Ѹ*:ʯQJլ?IG-º}@(8.F̰`' :su^VJ10%ôVYڳTm {&ussB˭J,*`ꭑOS) """ """ ~9ϴ^wcyC,BQڹè'GM Ҕ'Σp6i^d~bNq^-)[,}]s#jVQԂĉ?~t{_~%#S3sX J_\y ç+=@#Ptj?b$ '\$/6L<+"/*Q?#; aiaz/ͭKd,ʥ;X\) DB endstream endobj 14 0 obj << /Type /Annot /Subtype /Link /F 28 /A 15 0 R /Border [0 0 0] /H /I /Rect [ 113.0360 452.8326 349.7720 465.0426 ] >> endobj 15 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/financial-institutions-advisory-2/) >> endobj 16 0 obj << /Type /ExtGState /BM /Normal /CA 1 >> endobj 17 0 obj << /Type /ExtGState /BM /Normal /ca 1 >> endobj 18 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 19 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /SMask 18 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 21 0 obj << /Type /ExtGState /BM /Normal /ca 0.3 >> endobj 22 0 obj [6 0 R /Fit] 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 2349 >> stream xYr8STK:z'w&sն*jV'yyDdڬw PAG@^ .`~\ʖpNsJgIc%j3YXY6+[:PXb *)fт=sI8>Lm,ά^.̷(z׽BJVf+̺U9[Kn+7u筪|<<̎!1ray7lǎ_ "Gc\~eok&lcWپigCھںccԎ;Xݳauq3=t kMC?=پ~|[ʮֹ?b%݂?w ~j< n˚mӱu_7d @,_[k{ #Y}s<6EԋݼH@ST$*DڬH@EeH0JYEń8N0'>oIEV$%UT$YHAeV$BVT$ &8;D&YǸ ?KG =ǹp@϶Kԇ\ ,GWK y@ upP,S]Lu8pAL]B 84fͬ=0ȷ(z 8P(2ryr߽H0;FȅSUp'ę]qkh`vBDvCZ6u\NC*g?46}kv5,Cdu9rB@?Ib-$Wy )D10$)z@R\=,<*u9-.Ew9Rb|"iLfGVOV!ߟPA#g~0/7g@ݞ]n&43U76]kHZjf2IK K(VUFZ ]i%~ ,4+Ǚ㎫0DߢO`1WH E#3i"-MXxy#Cc1?K,̀͑u=c& yk֬Ćnd_^]]y͎ǩtlbj_)hj]+=9^^|mtPDr/-Y9o A3Uf Ptr?E`,u&ZC|w !$t& ,#BdHaqvL#VOB' EpJ%޺ꏧ?kq3ޝ8`t-ޱ|e=~ 02؛ifq Irf&|PL҇G>r\wNw愗,-XA-K~ ۬%|QD?Y0a%e?`NU:ݮzV#>> =P=+ \r'v;vy{(1KXz.0b\vDJ< }ϏmW. :vQ#Cz4rmJ͞p°o+Lc߳ pb8 CP >s5 BACo]}&X|J.@c X=?+SOx!.Z^:U +%/֎garmXz 5fI8 (J%伴a%l|%q endstream endobj 25 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 27 0 R ] /Contents 26 0 R >> endobj 26 0 obj << /Filter /FlateDecode /Length 2607 >> stream xYn8)xt"t$Af a<[-u$uar'$ȶbbUc|&ig{X-+TRRl<.{2Lt,NKU_3}wWqF '2A[DB/h!U!~?]uoވ~mtx;q}xoVϒg+2a+mL hriR&*t)#Pu]0( *ubwgm ݶzn}lAuH$A1͂H@*%b ?Vg.s޻˫8@fI(ڮoE!㦮Ew#z_fWF|i*5X-A%+RM=**2a`Kdxj<*ȵP!n/2Tx|,=ofd}l>Cc6/@9$U :$) &>$~ܯa>s{q$Kw@![Q}7ʹ 0sӬA2 `3,:A k)4E<0ŕkJ|s`X2 5zy"ֲy9 ٺS2SAи|le2s_<]?68nXdFLƀFJ.H **Ha%L$/2y|ϞYgrl^g$"-d2F%XccK&m,2yܯa>s{tZZ l eX4PnKza7q /tU K@6aO*tI%iK&] \Xd%e%XO*<>oϞ73>o6{Qd䒉DeH L0L$(v'2Txܭv ]wWqBE9 Œi*Su]vۍp-^?{谭 BM_Ǯ7 b-ݚc} c#ӍL> l/r**م5%zbWT{t5i I^w\ӱE(d)u8q O+U]”"OwQ1&L*G3H>(-ӻe" H/2|x|@=opd}{1-"zW2E>1|HRwET>} " XQz1ď-nw@PaTW#f:L&1c?Wf̰u9=dz82҅1r뻺/xuV-lÈ.-hٓ} L+w}fغϜ2r)$!0%4t {w;V|B벾ÝlJRi6ujuoF?"^-mm Miڨ3cM'B̀v]NU]еnpG'LLeE:)2hXG56DѢnD7*s *H*{y==[Þd,> endobj 28 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/corporate-services/) >> endobj 29 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 30 0 R >> endobj 30 0 obj << /Filter /FlateDecode /Length 2300 >> stream xXr6)pl sqɲUjkI!΁H,s1ɑU09IA nD 1#ٻz2a6Iϗr?-%,ӖZm&5ɴEI& ;#3=2Vl?U*5KnB}ջٸ~[Jw0f$k׏N-tTbJDzD"x(].0DQ*>ifHICSz@ĖL6GA(iiP I,Q"ʱfH;#3=2VlğHDmN8@[ >Zm dZ8dn LE.@2 <_E$bbFZmV :*yE@,8DF(o/M isZsqY-<;/h-):I4B"bd؃8;0 1OEž7u]dWߘ*Y=s-ξwyvU=<[T%-[SMb2P,`jÑ0KUfbt{3%t!)zHw\=!b >EhZrbS,:3[fbsAc$8wfGf0zd.y ؎?}qPo^yK.Vn4ͤI7Y/iBS?a4a=]˱]NcM7UaaM7/ es[2Ua5Uo2Ejev;D7Y}6Q8wfGf0zd.y ؎ a}6KroSUh\dv7]y ݢ&=Y2G 7B06,5dBp*U֬zجzE3i"!k)zj\=wP!n_5~IZjA h|uG%p:Y*7Pޫrc)gثz(ȸ)5zUP{Uo^4Q!8>g9̢9g hQ!p_JgсPE^՛*>;#3=2VOL3&*xROmSn&n| ]夯Y=ywdQs= \C*W#aSC4nɤa}_ԣ/ Yʼ`% ,SK6ϊ\yXiJ|壙ǃ }S\|Z7*lT1 Y3 S`9X8:7ΜHqYaUdvBtSpK|v+oji fL/p7$7VuvSv? :hU`O< $> n03?Ti=|Ei?|n~[AsAz{\'r{r~s|uyKJiZ)ˬ%LQ7Zۯs&#]IO'>,ّ7W``315K\pP%)c 'CRjoV0^p mC3G(!p_(-ԌOéC> endobj 32 0 obj << /Filter /FlateDecode /Length 1174 >> stream xVnF}Wc 8kddF*aE$$&) 1R6H \hgp `pnB"Xpyˁ2j_#ܬ&&>MdDPBHD0HB•J.mLR!qPH&2$T@ѠhO*԰H%mIhƺ ab㝀zmIB6. λ džj؏lwvLoC}@- lv UrN$gYak SMU.Sh#[S-tg*vveΡn8jj=OFAЈDy-LCXl VLX@>U d?财Dڞ֫MƵH@FI?sЏxD7mzgy kiL YAxv.E.54Ԙ2 |_gI[3tS܇}.'|v? ۚ*>U!`>T} piU/SB20olTqސ+șXQ>3M ivJv&Jslͳ D#}rM<l9f]gyÁ<[gRn} `%`f ̰|dc0b`2okfXbI=bq$EyY=z]N_O`П&Ď(aȗQ r . IX;]L'%|0?qS"|%.G'a9cryo_% AFRaQ y Bه'_t4OW7q~$BQq]m2=|Ζ߲Bgt|r1*h#)rq-&x/!2ي1ܕ1_80 V*T sbSnLzܓFv9#y t8 =_ Nwˁ-'$8vJBK?d@!)%r'A+NZZ:X6e0q 9+uݶwpvQ endstream endobj 33 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 34 0 R >> endobj 34 0 obj << /Filter /FlateDecode /Length 982 >> stream xVr6+3Ɍ  ǪrLgH`DH˜$d>L?~Xp|N0A]{pgs8֛ѻI!KD ikB2˛i֚~R҉f: _AMJU-|}}}{=*$.Cs荫.k<^v]eu\C\K\N@J >ڕ3>~+@j+[v%Lm>֦4UK.t 'ڭM`ʑu?[CPzt \bXEPSHA:$tyq1!OjR Wl u\*:N$EETӭm`v86An&wo{k@}rΫrXƿ5[Y<9m6QjTҹ0ԕP<aq=iVpc7/nvE- *죪ť_$6Y65@HSEV0 c&8Y: $X0‰g#ywM[?jf6B9'^B =Q(4Ry<\Ljp}Ŋ" 4ID"k H#%zSgȻب R!J8x(@ǚɘɢ>r\8\|/$}%_zce29`Ln`\~'l@(by'Vy  muìtV*Kފ^6JX0ppw#L%_'px!!ѐQB '#xJ#*%KGYg]}_Y}{i쇣gt'; /.Z<)͢`Q@ym <23350eba52481eb9ddd21d23fe1d03ef>] >> startxref 68289 %%EOF How to Obtain a Pension Commission License (PenCom) for PFAs

Requirements and Costs of Obtaining a Pension Fund Administrators (PFA) license in Nigeria

Navigating the path to establishing a Pension Fund Administrator (PFA) in Nigeria requires a detailed understanding of the licensing process and compliance with the National Pension Commission (PenCom) regulations. Our comprehensive guide provides everything you need to know, from the corporate requirements and application documentation to the minimum capital requirements and operational commencement steps. With a clear breakdown of the costs involved and a step-by-step overview of the application procedure, this guide ensures you are fully prepared to secure your PenCom license and launch your PFA. Take the next step toward your business success and ensure you meet all regulatory standards with confidence.
Pension Commission License (PenCom) for Pension Fund Administrators, Pencom

 

Establishing a Pension Fund Administrator (PFA) in Nigeria requires obtaining a license from the National Pension Commission (PenCom).

This comprehensive guide outlines the requirements and costs involved in the licensing process, ensuring your application is robust, interesting, and action-oriented for potential clients.

 

Application Procedure

 

  1. Eligibility and Initial Steps

 

  • Organisations seeking to operate as a PFA must be licensed by PenCom under Sections 54, 58, 60, and 115 of the Pension Reform Act 2014.

 

  • Applications must be submitted in the prescribed format to the Director General, National Pension Commission.

 

  • After meeting the initial requirements, an Approval-In-Principle (AIP) valid for three months may be granted.

 

  • Satisfactory fulfillment of all requirements leads to the issuance of an operational license.

 

Requirements for Obtaining a PenCom License by a PFA

 

  1. Corporate Requirements

 

  • The applicant must be a duly incorporated limited liability or public company in Nigeria.

 

  • The company should exclusively manage pension funds and not engage in other businesses.

 

  • The company must have no history of compounded debts or unfulfilled obligations.

 

  • Demonstrate professional and technical capacity for pension fund management and retirement benefits administration.

 

  • Compliance with the Pension Reform Act 2014 and other relevant laws.

 

  • Possess robust Information and Communication Technology (ICT) systems for real-time transactions and record-keeping.

 

  • Ensure all pension contributions are up-to-date and maintain a valid Group Life Insurance Policy.

 

  1. Application Documentation

 

  • A completed Application Form (APP/02/PFA).

 

  • A non-refundable application fee of ₦1,000,000 paid via Remitta.

 

  • Contact details of the responsible individual for inquiries.

 

  • The physical and proposed head office addresses.

 

  • Attestation of the applicant’s integrity in financial management.

 

  1. Supporting Documents

 

  • Certified True Copy of the Memorandum and Articles of Association.

 

  • Certified True Copy of Form C02 (Allotment of Shares), C07 (Particulars of Directors), C03(Location of Registered Office), and Certificate of Incorporation.

 

  • Latest three years audited accounts and management letters (for existing companies).

 

  • A signed Technical Services Agreement (if applicable).

 

  • A comprehensive Business Plan including business strategy, ownership structure, financial projections, and organisational structure.

 

  • Details of policy on branch expansion and evidence of capital adequacy.

 

Minimum Capital Requirement (Shareholders Funds)

 

Before issuing an AIP, applicants must deposit the minimum capital as 5,000,000,000 ( Five Billion Naira) in an escrow account. This deposit will fund startup operations.

 

Requirements for Commencement of Operations

 

Upon readiness to commence operations within three months of receiving an AIP, the following must be submitted to PenCom:

 

  • A non-refundable license fee of ₦5,000,000.

 

  • Copies of shareholders’ register and share certificates.

 

  • Opening statement of affairs signed by directors and a Chartered Accountant.

 

  • Operations manual and minutes of the pre-commencement board meeting.

 

  • Evidence of ICT installation and readiness.

 

  • Employment letters for the management team.

 

  • Proof of effective Management Information System (MIS).

 

  • Evidence of established standing committees for risk management, nomination and governance, audit, and investment strategy.

 

  • Appointment of a Compliance Officer in accordance with Section 80 of the Act.

 

  • Undertakings by board members and top management to adhere to high ethical standards and compliance with the Pension Reform Act 2014.

 

Submission of Documents

 

All application documents should be submitted in both hard and soft copies to:

Director-General

National Pension Commission

Plot 174, Adetokunbo Ademola Crescent

Wuse II, PMB 5170, Wuse

Abuja, Nigeria

 

Inquiry

 

For further inquiries, contact the above address. Additional guidelines and relevant forms can be downloaded from the PenCom website: www.pencom.gov.ng.

 

Cost Summary Chart

 

Here is a summary of the costs involved in obtaining a PenCom PFA license:

Category Amount (₦)
Non-refundable Application Fee 1,000,000
Non-refundable License Fee 5,000,000
Minimum Capital Requirement 5,000,000,000
Professional Fee (5% of Total) 250,100,000
Total 5,256,100,000

 

 

Conclusion

 

This guide provides a detailed overview of the requirements and costs associated with obtaining a PenCom license for PFAs in Nigeria, ensuring that potential clients are well-informed and ready to take action.

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