CINXE.COM

<!doctype html>     <html class="no-js" lang="en-US"> <head><meta http-equiv="Content-Type" content="text/html; charset=UTF-8" /><meta name='viewport' content='width=device-width, initial-scale=1, user-scalable=yes' /><link rel="profile" href="http://gmpg.org/xfn/11" /><link rel="pingback" href="https://nairametrics.com/xmlrpc.php" /><meta name='robots' content='index, follow, max-image-preview:large, max-snippet:-1, max-video-preview:-1' /><meta property="og:type" content="article"><meta property="og:title" content="Nigerian University Pension Management Company 2023 audited company and pension funds’ accounts"><meta property="og:site_name" content="Nairametrics"><meta property="og:description" content="The Nigerian University Pension Management Company, known for short as Nupemco published its 2023 summary audited accounts, providing an abridged,"><meta property="og:url" content="https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/"><meta property="og:locale" content="en_US"><meta property="og:image" content="https://nairametrics.com/wp-content/uploads/2024/01/Untitled-design-73.png"><meta property="og:image:height" content="400"><meta property="og:image:width" content="700"><meta property="article:published_time" content="2024-08-02T12:22:09+01:00"><meta property="article:modified_time" content="2024-08-02T12:22:09+01:00"><meta property="article:section" content="Financial Analysis"><meta property="article:tag" content="Nigerian University Pension Management Company"><meta property="article:tag" content="PFA"><meta property="article:tag" content="RSA"><meta name="twitter:card" content="summary_large_image"><meta name="twitter:title" content="Nigerian University Pension Management Company 2023 audited company and pension funds’ accounts"><meta name="twitter:description" content="The Nigerian University Pension Management Company, known for short as Nupemco published its 2023 summary audited accounts, providing an abridged,"><meta name="twitter:url" content="https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/"><meta name="twitter:site" content=""><meta name="twitter:image" content="https://nairametrics.com/wp-content/uploads/2024/01/Untitled-design-73.png"><meta name="twitter:image:width" content="700"><meta name="twitter:image:height" content="400"> <script data-cfasync="false" data-pagespeed-no-defer>var gtm4wp_datalayer_name="dataLayer";var dataLayer=dataLayer||[];</script> <script type="text/javascript">var jnews_ajax_url='/?ajax-request=jnews'</script> <script type="text/javascript">;window.jnews=window.jnews||{},window.jnews.library=window.jnews.library||{},window.jnews.library=function(){"use strict";var e=this;e.win=window,e.doc=document,e.noop=function(){},e.globalBody=e.doc.getElementsByTagName("body")[0],e.globalBody=e.globalBody?e.globalBody:e.doc,e.win.jnewsDataStorage=e.win.jnewsDataStorage||{_storage:new WeakMap,put:function(e,t,n){this._storage.has(e)||this._storage.set(e,new Map),this._storage.get(e).set(t,n)},get:function(e,t){return this._storage.get(e).get(t)},has:function(e,t){return this._storage.has(e)&&this._storage.get(e).has(t)},remove:function(e,t){var n=this._storage.get(e).delete(t);return 0===!this._storage.get(e).size&&this._storage.delete(e),n}},e.windowWidth=function(){return e.win.innerWidth||e.docEl.clientWidth||e.globalBody.clientWidth},e.windowHeight=function(){return e.win.innerHeight||e.docEl.clientHeight||e.globalBody.clientHeight},e.requestAnimationFrame=e.win.requestAnimationFrame||e.win.webkitRequestAnimationFrame||e.win.mozRequestAnimationFrame||e.win.msRequestAnimationFrame||window.oRequestAnimationFrame||function(e){return setTimeout(e,1e3/60)},e.cancelAnimationFrame=e.win.cancelAnimationFrame||e.win.webkitCancelAnimationFrame||e.win.webkitCancelRequestAnimationFrame||e.win.mozCancelAnimationFrame||e.win.msCancelRequestAnimationFrame||e.win.oCancelRequestAnimationFrame||function(e){clearTimeout(e)},e.classListSupport="classList"in document.createElement("_"),e.hasClass=e.classListSupport?function(e,t){return e.classList.contains(t)}:function(e,t){return e.className.indexOf(t)>=0},e.addClass=e.classListSupport?function(t,n){e.hasClass(t,n)||t.classList.add(n)}:function(t,n){e.hasClass(t,n)||(t.className+=" "+n)},e.removeClass=e.classListSupport?function(t,n){e.hasClass(t,n)&&t.classList.remove(n)}:function(t,n){e.hasClass(t,n)&&(t.className=t.className.replace(n,""))},e.objKeys=function(e){var t=[];for(var n in e)Object.prototype.hasOwnProperty.call(e,n)&&t.push(n);return t},e.isObjectSame=function(e,t){var n=!0;return JSON.stringify(e)!==JSON.stringify(t)&&(n=!1),n},e.extend=function(){for(var e,t,n,o=arguments[0]||{},i=1,a=arguments.length;i<a;i++)if(null!==(e=arguments[i]))for(t in e)o!==(n=e[t])&&void 0!==n&&(o[t]=n);return o},e.dataStorage=e.win.jnewsDataStorage,e.isVisible=function(e){return 0!==e.offsetWidth&&0!==e.offsetHeight||e.getBoundingClientRect().length},e.getHeight=function(e){return e.offsetHeight||e.clientHeight||e.getBoundingClientRect().height},e.getWidth=function(e){return e.offsetWidth||e.clientWidth||e.getBoundingClientRect().width},e.supportsPassive=!1;try{var t=Object.defineProperty({},"passive",{get:function(){e.supportsPassive=!0}});"createEvent"in e.doc?e.win.addEventListener("test",null,t):"fireEvent"in e.doc&&e.win.attachEvent("test",null)}catch(e){}e.passiveOption=!!e.supportsPassive&&{passive:!0},e.setStorage=function(e,t){e="jnews-"+e;var n={expired:Math.floor(((new Date).getTime()+432e5)/1e3)};t=Object.assign(n,t);localStorage.setItem(e,JSON.stringify(t))},e.getStorage=function(e){e="jnews-"+e;var t=localStorage.getItem(e);return null!==t&&0<t.length?JSON.parse(localStorage.getItem(e)):{}},e.expiredStorage=function(){var t,n="jnews-";for(var o in localStorage)o.indexOf(n)>-1&&"undefined"!==(t=e.getStorage(o.replace(n,""))).expired&&t.expired<Math.floor((new Date).getTime()/1e3)&&localStorage.removeItem(o)},e.addEvents=function(t,n,o){for(var i in n){var a=["touchstart","touchmove"].indexOf(i)>=0&&!o&&e.passiveOption;"createEvent"in e.doc?t.addEventListener(i,n[i],a):"fireEvent"in e.doc&&t.attachEvent("on"+i,n[i])}},e.removeEvents=function(t,n){for(var o in n)"createEvent"in e.doc?t.removeEventListener(o,n[o]):"fireEvent"in e.doc&&t.detachEvent("on"+o,n[o])},e.triggerEvents=function(t,n,o){var i;o=o||{detail:null};return"createEvent"in e.doc?(!(i=e.doc.createEvent("CustomEvent")||new CustomEvent(n)).initCustomEvent||i.initCustomEvent(n,!0,!1,o),void t.dispatchEvent(i)):"fireEvent"in e.doc?((i=e.doc.createEventObject()).eventType=n,void t.fireEvent("on"+i.eventType,i)):void 0},e.getParents=function(t,n){void 0===n&&(n=e.doc);for(var o=[],i=t.parentNode,a=!1;!a;)if(i){var r=i;r.querySelectorAll(n).length?a=!0:(o.push(r),i=r.parentNode)}else o=[],a=!0;return o},e.forEach=function(e,t,n){for(var o=0,i=e.length;o<i;o++)t.call(n,e[o],o)},e.getText=function(e){return e.innerText||e.textContent},e.setText=function(e,t){var n="object"==typeof t?t.innerText||t.textContent:t;e.innerText&&(e.innerText=n),e.textContent&&(e.textContent=n)},e.httpBuildQuery=function(t){return e.objKeys(t).reduce(function t(n){var o=arguments.length>1&&void 0!==arguments[1]?arguments[1]:null;return function(i,a){var r=n[a];a=encodeURIComponent(a);var s=o?"".concat(o,"[").concat(a,"]"):a;return null==r||"function"==typeof r?(i.push("".concat(s,"=")),i):["number","boolean","string"].includes(typeof r)?(i.push("".concat(s,"=").concat(encodeURIComponent(r))),i):(i.push(e.objKeys(r).reduce(t(r,s),[]).join("&")),i)}}(t),[]).join("&")},e.get=function(t,n,o,i){return o="function"==typeof o?o:e.noop,e.ajax("GET",t,n,o,i)},e.post=function(t,n,o,i){return o="function"==typeof o?o:e.noop,e.ajax("POST",t,n,o,i)},e.ajax=function(t,n,o,i,a){var r=new XMLHttpRequest,s=n,c=e.httpBuildQuery(o);if(t=-1!=["GET","POST"].indexOf(t)?t:"GET",r.open(t,s+("GET"==t?"?"+c:""),!0),"POST"==t&&r.setRequestHeader("Content-type","application/x-www-form-urlencoded"),r.setRequestHeader("X-Requested-With","XMLHttpRequest"),r.onreadystatechange=function(){4===r.readyState&&200<=r.status&&300>r.status&&"function"==typeof i&&i.call(void 0,r.response)},void 0!==a&&!a){return{xhr:r,send:function(){r.send("POST"==t?c:null)}}}return r.send("POST"==t?c:null),{xhr:r}},e.scrollTo=function(t,n,o){function i(e,t,n){this.start=this.position(),this.change=e-this.start,this.currentTime=0,this.increment=20,this.duration=void 0===n?500:n,this.callback=t,this.finish=!1,this.animateScroll()}return Math.easeInOutQuad=function(e,t,n,o){return(e/=o/2)<1?n/2*e*e+t:-n/2*(--e*(e-2)-1)+t},i.prototype.stop=function(){this.finish=!0},i.prototype.move=function(t){e.doc.documentElement.scrollTop=t,e.globalBody.parentNode.scrollTop=t,e.globalBody.scrollTop=t},i.prototype.position=function(){return e.doc.documentElement.scrollTop||e.globalBody.parentNode.scrollTop||e.globalBody.scrollTop},i.prototype.animateScroll=function(){this.currentTime+=this.increment;var t=Math.easeInOutQuad(this.currentTime,this.start,this.change,this.duration);this.move(t),this.currentTime<this.duration&&!this.finish?e.requestAnimationFrame.call(e.win,this.animateScroll.bind(this)):this.callback&&"function"==typeof this.callback&&this.callback()},new i(t,n,o)},e.unwrap=function(t){var n,o=t;e.forEach(t,(function(e,t){n?n+=e:n=e})),o.replaceWith(n)},e.performance={start:function(e){performance.mark(e+"Start")},stop:function(e){performance.mark(e+"End"),performance.measure(e,e+"Start",e+"End")}},e.fps=function(){var t=0,n=0,o=0;!function(){var i=t=0,a=0,r=0,s=document.getElementById("fpsTable"),c=function(t){void 0===document.getElementsByTagName("body")[0]?e.requestAnimationFrame.call(e.win,(function(){c(t)})):document.getElementsByTagName("body")[0].appendChild(t)};null===s&&((s=document.createElement("div")).style.position="fixed",s.style.top="120px",s.style.left="10px",s.style.width="100px",s.style.height="20px",s.style.border="1px solid black",s.style.fontSize="11px",s.style.zIndex="100000",s.style.backgroundColor="white",s.id="fpsTable",c(s));var l=function(){o++,n=Date.now(),(a=(o/(r=(n-t)/1e3)).toPrecision(2))!=i&&(i=a,s.innerHTML=i+"fps"),1<r&&(t=n,o=0),e.requestAnimationFrame.call(e.win,l)};l()}()},e.instr=function(e,t){for(var n=0;n<t.length;n++)if(-1!==e.toLowerCase().indexOf(t[n].toLowerCase()))return!0},e.winLoad=function(t,n){function o(o){if("complete"===e.doc.readyState||"interactive"===e.doc.readyState)return!o||n?setTimeout(t,n||1):t(o),1}o()||e.addEvents(e.win,{load:o})},e.docReady=function(t,n){function o(o){if("complete"===e.doc.readyState||"interactive"===e.doc.readyState)return!o||n?setTimeout(t,n||1):t(o),1}o()||e.addEvents(e.doc,{DOMContentLoaded:o})},e.fireOnce=function(){e.docReady((function(){e.assets=e.assets||[],e.assets.length&&(e.boot(),e.load_assets())}),50)},e.boot=function(){e.length&&e.doc.querySelectorAll("style[media]").forEach((function(e){"not all"==e.getAttribute("media")&&e.removeAttribute("media")}))},e.create_js=function(t,n){var o=e.doc.createElement("script");switch(o.setAttribute("src",t),n){case"defer":o.setAttribute("defer",!0);break;case"async":o.setAttribute("async",!0);break;case"deferasync":o.setAttribute("defer",!0),o.setAttribute("async",!0)}e.globalBody.appendChild(o)},e.load_assets=function(){"object"==typeof e.assets&&e.forEach(e.assets.slice(0),(function(t,n){var o="";t.defer&&(o+="defer"),t.async&&(o+="async"),e.create_js(t.url,o);var i=e.assets.indexOf(t);i>-1&&e.assets.splice(i,1)})),e.assets=jnewsoption.au_scripts=window.jnewsads=[]},e.setCookie=function(e,t,n){var o="";if(n){var i=new Date;i.setTime(i.getTime()+24*n*60*60*1e3),o="; expires="+i.toUTCString()}document.cookie=e+"="+(t||"")+o+"; path=/"},e.getCookie=function(e){for(var t=e+"=",n=document.cookie.split(";"),o=0;o<n.length;o++){for(var i=n[o];" "==i.charAt(0);)i=i.substring(1,i.length);if(0==i.indexOf(t))return i.substring(t.length,i.length)}return null},e.eraseCookie=function(e){document.cookie=e+"=; Path=/; Expires=Thu, 01 Jan 1970 00:00:01 GMT;"},e.docReady((function(){e.globalBody=e.globalBody==e.doc?e.doc.getElementsByTagName("body")[0]:e.globalBody,e.globalBody=e.globalBody?e.globalBody:e.doc})),e.winLoad((function(){e.winLoad((function(){var t=!1;if(void 0!==window.jnewsadmin)if(void 0!==window.file_version_checker){var n=e.objKeys(window.file_version_checker);n.length?n.forEach((function(e){t||"10.0.4"===window.file_version_checker[e]||(t=!0)})):t=!0}else t=!0;t&&(window.jnewsHelper.getMessage(),window.jnewsHelper.getNotice())}),2500)}))},window.jnews.library=new window.jnews.library;</script> <link media="all" href="https://nairametrics.com/wp-content/cache/autoptimize/css/autoptimize_38899357589adb1201e737b96d43dfe7.css" rel="stylesheet"><title>Nigerian University Pension Management Company 2023 audited company and pension funds’ accounts - Nairametrics</title><link rel="canonical" href="https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/" /><meta property="og:locale" content="en_US" /><meta property="og:type" content="article" /><meta property="og:title" content="Nigerian University Pension Management Company 2023 audited company and pension funds’ accounts" /><meta property="og:description" content="The Nigerian University Pension Management Company, known for short as Nupemco published its 2023 summary audited accounts, providing an abridged, but insightful overview of the company’s financial health and pension funds’ performance. This report provides a summary review and presents key financial highlights, financial ratios, managed funds’ performance, and the trend in the number of […]" /><meta property="og:url" content="https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/" /><meta property="og:site_name" content="Nairametrics" /><meta property="article:published_time" content="2024-08-02T11:22:09+00:00" /><meta property="og:image" content="https://nairametrics.com/wp-content/uploads/2024/01/Untitled-design-73.png" /><meta property="og:image:width" content="700" /><meta property="og:image:height" content="400" /><meta property="og:image:type" content="image/png" /><meta name="author" content="Michael Oyebola" /><meta name="twitter:card" content="summary_large_image" /><meta name="twitter:label1" content="Written by" /><meta name="twitter:data1" content="Michael Oyebola" /><meta name="twitter:label2" content="Est. reading time" /><meta name="twitter:data2" content="2 minutes" /> <script type="application/ld+json" class="yoast-schema-graph">{"@context":"https://schema.org","@graph":[{"@type":"NewsArticle","@id":"https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/#article","isPartOf":{"@id":"https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/"},"author":{"name":"Michael Oyebola","@id":"https://nairametrics.com/#/schema/person/916bd27cc071724dde8347ff601fef35"},"headline":"Nigerian University Pension Management Company 2023 audited company and pension funds’ accounts","datePublished":"2024-08-02T11:22:09+00:00","dateModified":"2024-08-02T11:22:09+00:00","mainEntityOfPage":{"@id":"https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/"},"wordCount":460,"commentCount":0,"publisher":{"@id":"https://nairametrics.com/#organization"},"image":{"@id":"https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/#primaryimage"},"thumbnailUrl":"https://nairametrics.com/wp-content/uploads/2024/01/Untitled-design-73.png","keywords":["Nigerian University Pension Management Company","PFA","RSA"],"articleSection":["Financial Analysis","Fixed Income","Funds Management"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/#respond"]}],"copyrightYear":"2024","copyrightHolder":{"@id":"https://nairametrics.com/#organization"}},{"@type":"WebPage","@id":"https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/","url":"https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/","name":"Nigerian University Pension Management Company 2023 audited company and pension funds’ accounts - Nairametrics","isPartOf":{"@id":"https://nairametrics.com/#website"},"primaryImageOfPage":{"@id":"https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/#primaryimage"},"image":{"@id":"https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/#primaryimage"},"thumbnailUrl":"https://nairametrics.com/wp-content/uploads/2024/01/Untitled-design-73.png","datePublished":"2024-08-02T11:22:09+00:00","dateModified":"2024-08-02T11:22:09+00:00","breadcrumb":{"@id":"https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/#primaryimage","url":"https://nairametrics.com/wp-content/uploads/2024/01/Untitled-design-73.png","contentUrl":"https://nairametrics.com/wp-content/uploads/2024/01/Untitled-design-73.png","width":700,"height":400,"caption":"PFA, Nigerian University Pension Management Company,"},{"@type":"BreadcrumbList","@id":"https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https://nairametrics.com/"},{"@type":"ListItem","position":2,"name":"Nigerian University Pension Management Company 2023 audited company and pension funds’ accounts"}]},{"@type":"WebSite","@id":"https://nairametrics.com/#website","url":"https://nairametrics.com/","name":"Nairametrics","description":"Destination for Business news and analysis from Africa's largest economy","publisher":{"@id":"https://nairametrics.com/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https://nairametrics.com/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https://nairametrics.com/#organization","name":"Nairametrics","url":"https://nairametrics.com/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https://nairametrics.com/#/schema/logo/image/","url":"https://nairametrics.com/wp-content/uploads/2021/11/Nairametrics-logo.png","contentUrl":"https://nairametrics.com/wp-content/uploads/2021/11/Nairametrics-logo.png","width":512,"height":512,"caption":"Nairametrics"},"image":{"@id":"https://nairametrics.com/#/schema/logo/image/"}},{"@type":"Person","@id":"https://nairametrics.com/#/schema/person/916bd27cc071724dde8347ff601fef35","name":"Michael Oyebola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https://nairametrics.com/#/schema/person/image/","url":"https://secure.gravatar.com/avatar/075188d75f15eb4463b34582c07a9dfe?s=96&d=mm&r=g","contentUrl":"https://secure.gravatar.com/avatar/075188d75f15eb4463b34582c07a9dfe?s=96&d=mm&r=g","caption":"Michael Oyebola"},"description":"Michael is the Founder of MoneyCounsellors.com, a data, research, analysis, and information platform on all mutual and pension funds in Nigeria. He is a Morgan Stanley Alumni and a former MD/CEO of Chapel Hill Denham Management and FBNQuest Asset Management, the former Chief Investment Officer of Guaranty Trust Assurance Plc now Axa Mansard Insurance, pioneers Head, Investments at CrusaderSterling Pensions, a former portfolio manager in London and a former Hedge Fund Manager in the Isle of Man. For further inquiries about this article, contact: Email: michael@moneycounsellors.com Twitter: @MoCounsellors LinkedIn: Michael Oyebola","url":"https://nairametrics.com/author/michael-oyebola/"}]}</script> <link rel='dns-prefetch' href='//stats.wp.com' /><link rel="alternate" type="application/rss+xml" title="Nairametrics » Feed" href="https://nairametrics.com/feed/" /><link rel="alternate" type="application/rss+xml" title="Nairametrics » Comments Feed" href="https://nairametrics.com/comments/feed/" /> <script data-cfasync="false" data-pagespeed-no-defer type="text/javascript">var dataLayer_content={"pagePostType":"post","pagePostType2":"single-post","pageCategory":["financial","fixed-income","mutual-funds"],"pageAttributes":["nigerian-university-pension-management-company","pfa","rsa"],"pagePostAuthor":"Michael Oyebola","pagePostDate":"August 2, 2024","pagePostDateYear":2024,"pagePostDateMonth":8,"pagePostDateDay":2,"pagePostDateDayName":"Friday","pagePostDateHour":12,"pagePostDateMinute":22,"pagePostDateIso":"2024-08-02T12:22:09+01:00","pagePostDateUnix":1722601329};dataLayer.push(dataLayer_content);</script> <script data-cfasync="false">(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src='//www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);})(window,document,'script','dataLayer','GTM-WSGTL34');</script> <link rel="alternate" type="application/rss+xml" title="Nairametrics » Nigerian University Pension Management Company 2023 audited company and pension funds’ accounts Comments Feed" href="https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/feed/" /> <script type="text/javascript" id="jquery-core-js-extra">var appp_ajax_login={"processing":"Logging in....","required":"Fields are required","error":"Error Logging in"};</script> <script type="text/javascript" src="https://nairametrics.com/wp-includes/js/jquery/jquery.min.js" id="jquery-core-js"></script> <script type="text/javascript" id="qc-choice-js-extra">var choice_cmp_config={"utid":"p-hbGhmEQ2KUBfA","ccpa":"auto","datalayer":""};</script> <script></script><link rel="https://api.w.org/" href="https://nairametrics.com/wp-json/" /><link rel="alternate" title="JSON" type="application/json" href="https://nairametrics.com/wp-json/wp/v2/posts/494871" /><link rel="EditURI" type="application/rsd+xml" title="RSD" href="https://nairametrics.com/xmlrpc.php?rsd" /><link rel='shortlink' href='https://nairametrics.com/?p=494871' /><link rel="alternate" title="oEmbed (JSON)" type="application/json+oembed" href="https://nairametrics.com/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fnairametrics.com%2F2024%2F08%2F02%2Fnigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts%2F" /><link rel="alternate" title="oEmbed (XML)" type="text/xml+oembed" href="https://nairametrics.com/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fnairametrics.com%2F2024%2F08%2F02%2Fnigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts%2F&format=xml" /><meta name="msvalidate.01" content="81EEAA7F172E668C6C7930FF644A1D99" /><meta name="yandex-verification" content="e2e2f6ee582cd9a8" /><meta name="yandex-verification" content="1e7eb8420277d74e" /><meta name='dmca-site-verification' content='aXlxMEoyYkE3Zm12M2lPVE5wdHI0bkJLYTUySFJpWDdvWmRrTnQwL3p5ST01' /><meta name="facebook-domain-verification" content="pz5n5i687y59ha9re6lul8hhx8j71a" /><meta name="google-site-verification" content="rgpmCL2py7VUNv1HD_GYgWsQyvFzTEewKv6_JbEXfDM" /> <script type="application/ld+json">{"@context":"https://schema.org/","@type":"WebSite","name":"Nairametrics","url":"https://nairametrics.com","potentialAction":{"@type":"SearchAction","target":"https://nairametrics.com/?s={search_term_string}","query-input":"required name=search_term_string"}}</script> <noscript><style amp-boilerplate>body{-webkit-animation:none;-moz-animation:none;-ms-animation:none;animation:none}</style></noscript> <script async src="https://securepubads.g.doubleclick.net/tag/js/gpt.js"></script> <script async custom-element="amp-ad" src="https://cdn.ampproject.org/v0/amp-ad-0.1.js"></script> <script async custom-element="amp-iframe" src="https://cdn.ampproject.org/v0/amp-iframe-0.1.js"></script> <script async custom-element="amp-analytics" src="https://cdn.ampproject.org/v0/amp-analytics-0.1.js"></script> <link rel="dns-prefetch" href="exmarketplace.com"><link rel="dns-prefetch" href="//ajax.googleapis.com"><link rel="preconnect" href="cdn.exmarketplace.com"><link rel="preconnect" href="//securepubads.g.doubleclick.net"> <script src="https://ajax.googleapis.com/ajax/libs/jquery/2.2.4/jquery.min.js"></script> <script async src="https://cdn.exmarketplace.com/bidder/adsbooster/eb_sf.js"></script> <script async src="https://cdn.exmarketplace.com/bidder/nairametrics/nairametrics.dfp.js"></script> <link href="https://cdn.exmarketplace.com/bidder/video/vcfg_c.css" rel="stylesheet" /><link href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/4.7.0/css/font-awesome.min.css" rel="stylesheet"/> <script async src="https://imasdk.googleapis.com/js/sdkloader/ima3.js"></script> <script async src="https://cdn.exmarketplace.com/bidder/video/vcfg.js"></script> <script async src="https://cdn.exmarketplace.com/bidder/nairametrics/video.js"></script> <meta name="yandex-verification" content="7040c37bdfeec37d" /><meta name="pocket-site-verification" content="2703cbf7851fc540a64a2c2cfda515" /><meta name="msvalidate.01" content="B5665C96E36AE5E99913D4533DC0E1F3" /> <script async src="https://www.googletagmanager.com/gtag/js?id=UA-53119414-1"></script> <script>window.dataLayer=window.dataLayer||[];function gtag(){dataLayer.push(arguments);} gtag('js',new Date());gtag('config','UA-53119414-1',{'optimize_id':'GTM-MQ2XNJB'});</script> <script async src="https://securepubads.g.doubleclick.net/tag/js/gpt.js"></script> <script>window.googletag=window.googletag||{cmd:[]};googletag.cmd.push(function(){googletag.defineSlot('/21634543682/double-banner-4',[300,250],'div-gpt-ad-1692250374055-0').addService(googletag.pubads());googletag.pubads().enableSingleRequest();googletag.enableServices();});</script> <script>window.googletag=window.googletag||{cmd:[]};googletag.cmd.push(function(){googletag.defineSlot('/21634543682/dotaudience300x250',[300,250],'div-gpt-ad-1642725903458-0').addService(googletag.pubads());googletag.pubads().enableSingleRequest();googletag.enableServices();});</script> <script src="https://cdn.jsdelivr.net/npm/in-view@0.6.1/dist/in-view.min.js"></script> <script>inView.offset(-800);</script> <script type="text/javascript" src="//cdn.vlitag.com/w/16df4e38-3aea-48d7-86a0-9fa5c42004b3.js" async defer></script><script>var vitag=vitag||{};vitag.gdprShowConsentToolButton=false;</script><script type="text/javascript" src="//cdn.vlitag.com/ata/adv/16df4e38-3aea-48d7-86a0-9fa5c42004b3.js" async defer></script> <meta name="google-site-verification" content="b-RUn7BUuOTh6Wtpou_Bo1CLNm9HUrU-2DhFuzCHxAA" /> <script type="text/javascript">window._qevents=window._qevents||[];(function(){var elem=document.createElement('script');elem.src=(document.location.protocol=="https:"?"https://secure":"http://edge")+".quantserve.com/quant.js";elem.async=true;elem.type="text/javascript";var scpt=document.getElementsByTagName('script')[0];scpt.parentNode.insertBefore(elem,scpt);})();window._qevents.push({qacct:"p-hbGhmEQ2KUBfA",uid:"__INSERT_EMAIL_HERE__"});</script> <noscript><div style="display:none;"> <img src="//pixel.quantserve.com/pixel/p-hbGhmEQ2KUBfA.gif" border="0" height="1" width="1" alt="Quantcast"/></div> </noscript><meta name="onesignal" content="wordpress-plugin"/> <script>window.OneSignal=window.OneSignal||[];OneSignal.push(function(){OneSignal.SERVICE_WORKER_UPDATER_PATH='OneSignalSDKUpdaterWorker.js';OneSignal.SERVICE_WORKER_PATH='OneSignalSDKWorker.js';OneSignal.SERVICE_WORKER_PARAM={scope:'/wp-content/plugins/onesignal-free-web-push-notifications/sdk_files/push/onesignal/'};OneSignal.setDefaultNotificationUrl("https://nairametrics.com");var oneSignal_options={};window._oneSignalInitOptions=oneSignal_options;oneSignal_options['wordpress']=true;oneSignal_options['appId']='59c1f8bb-147f-4143-9afa-ddf20228a78e';oneSignal_options['allowLocalhostAsSecureOrigin']=true;oneSignal_options['welcomeNotification']={};oneSignal_options['welcomeNotification']['title']="";oneSignal_options['welcomeNotification']['message']="";oneSignal_options['path']="https://nairametrics.com/wp-content/plugins/onesignal-free-web-push-notifications/sdk_files/";oneSignal_options['promptOptions']={};oneSignal_options['notifyButton']={};oneSignal_options['notifyButton']['enable']=true;oneSignal_options['notifyButton']['position']='bottom-right';oneSignal_options['notifyButton']['theme']='default';oneSignal_options['notifyButton']['size']='medium';oneSignal_options['notifyButton']['showCredit']=true;oneSignal_options['notifyButton']['text']={};OneSignal.init(window._oneSignalInitOptions);OneSignal.showSlidedownPrompt();});function documentInitOneSignal(){var oneSignal_elements=document.getElementsByClassName("OneSignal-prompt");var oneSignalLinkClickHandler=function(event){OneSignal.push(['registerForPushNotifications']);event.preventDefault();};for(var i=0;i<oneSignal_elements.length;i++) oneSignal_elements[i].addEventListener('click',oneSignalLinkClickHandler,false);} if(document.readyState==='complete'){documentInitOneSignal();} else{window.addEventListener("load",function(event){documentInitOneSignal();});}</script> <meta name="generator" content="Powered by WPBakery Page Builder - drag and drop page builder for WordPress."/><link rel="amphtml" href="https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/?amp=1"><script type='application/ld+json'>{"@context":"http:\/\/schema.org","@type":"Organization","@id":"https:\/\/nairametrics.com\/#organization","url":"https:\/\/nairametrics.com\/","name":"","logo":{"@type":"ImageObject","url":""},"sameAs":["https:\/\/www.facebook.com\/nairametrics\/","https:\/\/twitter.com\/nairametrics","https:\/\/www.youtube.com\/channel\/UC1GBKv15keKOgHbEBEMeo9w\/videos","https:\/\/www.linkedin.com\/company\/nairametrics\/","https:\/\/whatsapp.com\/channel\/0029VaJ3icXLdQeeNlINJ90N","https:\/\/t.me\/ VySUbJ6khn-z01eh"]}</script> <script type='application/ld+json'>{"@context":"http:\/\/schema.org","@type":"WebSite","@id":"https:\/\/nairametrics.com\/#website","url":"https:\/\/nairametrics.com\/","name":"","potentialAction":{"@type":"SearchAction","target":"https:\/\/nairametrics.com\/?s={search_term_string}","query-input":"required name=search_term_string"}}</script> <link rel="icon" href="https://nairametrics.com/wp-content/uploads/2021/08/cropped-cropped-favicon-1.png?resize=75,75" sizes="32x32" /><link rel="icon" href="https://nairametrics.com/wp-content/uploads/2021/08/cropped-cropped-favicon-1.png?resize=300,300" sizes="192x192" /><link rel="apple-touch-icon" href="https://nairametrics.com/wp-content/uploads/2021/08/cropped-cropped-favicon-1.png?resize=300,300" /><meta name="msapplication-TileImage" content="https://nairametrics.com/wp-content/uploads/2021/08/cropped-cropped-favicon-1.png?resize=300,300" /> <noscript><style>.wpb_animate_when_almost_visible{opacity:1}</style></noscript></head><body class="post-template-default single single-post postid-494871 single-format-standard wp-custom-logo wp-embed-responsive jeg_toggle_light jeg_single_tpl_8 jnews jsc_normal wpb-js-composer js-comp-ver-7.9 vc_responsive"><div class="jeg_ad jeg_ad_top jnews_header_top_ads"><div class='ads-wrapper '><div class='ads_code'><div class="video-container" style=""> <iframe frameBorder="0" scrolling="no" style="" src="https://prime.nairametrics.com/featued-image"></iframe></div></div></div></div><div class="jeg_viewport"><div class="jeg_header_wrapper"><div class="jeg_header_instagram_wrapper"></div><div class="jeg_header normal"><div class="jeg_topbar jeg_container jeg_navbar_wrapper dark"><div class="container"><div class="jeg_nav_row"><div class="jeg_nav_col jeg_nav_left jeg_nav_normal"><div class="item_wrap jeg_nav_alignleft"></div></div><div class="jeg_nav_col jeg_nav_center jeg_nav_grow"><div class="item_wrap jeg_nav_aligncenter"><div class="jeg_nav_item jeg_nav_account"><ul class="jeg_accountlink jeg_menu"><li><a href="#jeg_loginform" aria-label="Login popup button" class="jeg_popuplink"><i class="fa fa-lock"></i> Login</a></li><li><a href="#jeg_registerform" aria-label="Register popup button" class="jeg_popuplink"><i class="fa fa-user"></i> Register</a></li></ul></div></div></div><div class="jeg_nav_col jeg_nav_right jeg_nav_normal"><div class="item_wrap jeg_nav_alignright"></div></div></div></div></div><div class="jeg_midbar jeg_container jeg_navbar_wrapper normal"><div class="container"><div class="jeg_nav_row"><div class="jeg_nav_col jeg_nav_left jeg_nav_normal"><div class="item_wrap jeg_nav_alignleft"></div></div><div class="jeg_nav_col jeg_nav_center jeg_nav_grow"><div class="item_wrap jeg_nav_aligncenter"><div class="jeg_nav_item jeg_logo jeg_desktop_logo"><div class="site-title"> <a href="https://nairametrics.com/" aria-label="Visit Homepage" style="padding: 0 0 0 0;"> <img class='jeg_logo_img' src="https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg" srcset="https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg 1x, https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg 2x" alt="Nairametrics"data-light-src="https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg" data-light-srcset="https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg 1x, https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg 2x" data-dark-src="https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg" data-dark-srcset="https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg 1x, https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg 2x"> </a></div></div></div></div><div class="jeg_nav_col jeg_nav_right jeg_nav_normal"><div class="item_wrap jeg_nav_alignright"></div></div></div></div></div><div class="jeg_bottombar jeg_navbar jeg_container jeg_navbar_wrapper jeg_navbar_normal jeg_navbar_normal"><div class="container"><div class="jeg_nav_row"><div class="jeg_nav_col jeg_nav_left jeg_nav_normal"><div class="item_wrap jeg_nav_alignleft"><div class="jeg_nav_item socials_widget jeg_social_icon_block nobg"> <a href="https://www.facebook.com/nairametrics/" target='_blank' rel='external noopener nofollow' aria-label="Find us on Facebook" class="jeg_facebook"><i class="fa fa-facebook"></i> </a><a href="https://twitter.com/nairametrics" target='_blank' rel='external noopener nofollow' aria-label="Find us on Twitter" class="jeg_twitter"><i class="fa fa-twitter"><span class="jeg-icon icon-twitter"><svg xmlns="http://www.w3.org/2000/svg" height="1em" viewBox="0 0 512 512"><path d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"/></svg></span></i> </a><a href="https://www.youtube.com/channel/UC1GBKv15keKOgHbEBEMeo9w/videos" target='_blank' rel='external noopener nofollow' aria-label="Find us on Youtube" class="jeg_youtube"><i class="fa fa-youtube-play"></i> </a><a href="https://www.linkedin.com/company/nairametrics/" target='_blank' rel='external noopener nofollow' aria-label="Find us on LinkedIn" class="jeg_linkedin"><i class="fa fa-linkedin"></i> </a><a href="https://whatsapp.com/channel/0029VaJ3icXLdQeeNlINJ90N" target='_blank' rel='external noopener nofollow' aria-label="Find us on Whatsapp" class="jeg_whatsapp"><i class="fa fa-whatsapp"></i> </a><a href="https://t.me/ VySUbJ6khn-z01eh" target='_blank' rel='external noopener nofollow' aria-label="Find us on Telegram" class="jeg_telegram"><i class="fa fa-telegram"></i> </a></div></div></div><div class="jeg_nav_col jeg_nav_center jeg_nav_grow"><div class="item_wrap jeg_nav_aligncenter"><div class="jeg_nav_item jeg_main_menu_wrapper"><div class="jeg_mainmenu_wrap"><ul class="jeg_menu jeg_main_menu jeg_menu_style_1" data-animation="animate"><li id="menu-item-238380" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-238380 bgnav" data-item-row="default" ><a href="https://nairametrics.com/">Home</a></li><li id="menu-item-386454" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-386454 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/exclusives/">Exclusives</a><ul class="sub-menu"><li id="menu-item-388140" class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor current-menu-parent current-post-parent menu-item-388140 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/financial/">Financial Analysis</a></li><li id="menu-item-388141" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388141 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/exclusives/corporate-stories/">Corporate Stories</a></li><li id="menu-item-388142" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388142 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/exclusives/interviews/">Interviews</a></li><li id="menu-item-388143" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388143 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/exclusives/investigations/">Investigations</a></li><li id="menu-item-388135" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388135 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/metrics/">Metrics</a></li><li id="menu-item-384841" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-384841 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/economy/">Economy</a></li><li id="menu-item-238417" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-238417 bgnav" data-item-row="default" ><a href="https://nairalytics.com/">Nairalytics</a></li></ul></li><li id="menu-item-238382" class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor menu-item-has-children menu-item-238382 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/">Markets</a><ul class="sub-menu"><li id="menu-item-430470" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-430470 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/naira-dollar-exchange-rate/">Currencies</a></li><li id="menu-item-262200" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262200 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/cryptocurrency-news/">Cryptos</a></li><li id="menu-item-262197" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262197 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/commodities/">Commodities</a></li><li id="menu-item-388168" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-388168 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/equities/">Equities</a><ul class="sub-menu"><li id="menu-item-485170" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-485170 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/equities/company-results/">Company Results</a></li><li id="menu-item-301016" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-301016 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/equities/dividends/">Dividends</a></li><li id="menu-item-388170" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388170 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/equities/nigerian-stock-exchange-market/">Stock Market</a></li></ul></li><li id="menu-item-388169" class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor current-menu-parent current-post-parent menu-item-388169 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/fixed-income/">Fixed Income</a></li><li id="menu-item-262202" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262202 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/opinion-editorials/market-views/">Market Views</a></li><li id="menu-item-390463" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-390463 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/fixed-income/equities-moneymarket-bonds-funds/">Securities</a></li></ul></li><li id="menu-item-387828" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-387828 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/">Sectors</a><ul class="sub-menu"><li id="menu-item-387829" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387829 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/companies/latest-nigerian-company-news/">Company News</a></li><li id="menu-item-387830" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387830 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/consumer-goods/">Consumer Goods</a></li><li id="menu-item-387831" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387831 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/companies/corporates/">Corporate Updates</a></li><li id="menu-item-387832" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387832 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/companies/corporate-deals/">Corporate deals</a></li><li id="menu-item-387833" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387833 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/companies/corporate-official-press-releases-from-nigerian-companies/">Corporate Press Releases</a></li><li id="menu-item-387834" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387834 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/energy/">Energy</a></li><li id="menu-item-387835" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387835 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/nigeria-business-news/lifestyle-entertainment/entertainment/">Entertainment</a></li><li id="menu-item-387836" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387836 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/financial-services/">Financial Services</a></li><li id="menu-item-473758" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-473758 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/health/">Health</a></li><li id="menu-item-387837" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387837 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/hospitality-travel/">Hospitality & Travel</a></li><li id="menu-item-387838" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387838 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/manufacturing/">Manufacturing</a></li><li id="menu-item-390460" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-390460 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/real-estate-and-construction/">Real Estate and Construction</a></li><li id="menu-item-390461" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-390461 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/tech-news/">Tech News</a></li></ul></li><li id="menu-item-238387" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-238387 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/nigeria-business-news/">Business News</a></li><li id="menu-item-238385" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-238385 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/financial-literacy-for-nigerians/">Financial Literacy</a><ul class="sub-menu"><li id="menu-item-262194" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262194 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/financial-literacy-for-nigerians/career-tips/">Career tips</a></li><li id="menu-item-262195" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262195 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/financial-literacy-for-nigerians/personal-finance/">Personal Finance</a></li></ul></li><li id="menu-item-388137" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-388137 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/nigeria-business-news/lifestyle-entertainment/">Lifestyle</a><ul class="sub-menu"><li id="menu-item-388136" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388136 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/people/billionaire-watch/">Billionaire Watch</a></li><li id="menu-item-388138" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388138 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/people/profiles/">Profiles</a></li></ul></li><li id="menu-item-238401" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-238401 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/opinion-editorials/">Opinions</a><ul class="sub-menu"><li id="menu-item-295855" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-295855 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/opinion-editorials/blurb/">Blurb</a></li><li id="menu-item-301000" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-301000 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/opinion-editorials/columnists/">Op-Eds</a></li></ul></li><li id="menu-item-496396" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-496396 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/bank-recapitalization/">Recapitalization</a><ul class="sub-menu"><li id="menu-item-496397" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-496397 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/bank-recapitalization/access-holdings-offer/">Access Holdings Offer</a></li><li id="menu-item-496398" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-496398 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/bank-recapitalization/fidelity-bank-offer/">Fidelity Bank Offer</a></li><li id="menu-item-496399" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-496399 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/bank-recapitalization/gtco-offer/">GTCO Offer</a></li><li id="menu-item-496402" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-496402 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/bank-recapitalization/zenith-bank-offer/">Zenith Bank Offer</a></li></ul></li></ul></div></div></div></div><div class="jeg_nav_col jeg_nav_right jeg_nav_normal"><div class="item_wrap jeg_nav_alignright"><div class="jeg_nav_item jeg_search_wrapper search_icon jeg_search_popup_expand"> <a href="#" class="jeg_search_toggle"><i class="fa fa-search"></i></a><form role="search" method="get" class="jeg_search_form" action="https://nairametrics.com/"> <label for="s"> <span>Search for:</span> <input type="search" id="s" class="search-field" placeholder="Search post title & content" value="" name="s" /> </label> <label for="author" style="display: none;"> <span>Author:</span> </label> <label for="category"> <span>Category:</span> <input name="category" placeholder="Choose category" type="text" class="multitag-field form-control jeg-ajax-load category" value=""><div class="data-option" style="display: none;"> []</div> </label> <label for="tags"> <span>Tags:</span> <input name="tag" placeholder="Choose tags" type="text" class="multitag-field form-control jeg-ajax-load tags" value=""><div class="data-option" style="display: none;"> []</div> </label> <label for="start"> <span>Start date:</span> <input type="date" id="start" name="start" value=""/> </label> <label for="end"> <span>End date:</span> <input type="date" id="end" name="end" value=""/> </label> <input type="submit" class="search-submit" value="Search" /></form></div></div></div></div></div></div></div></div><div class="jeg_header_sticky"><div class="sticky_blankspace"></div><div class="jeg_header normal"><div class="jeg_container"><div data-mode="scroll" class="jeg_stickybar jeg_navbar jeg_navbar_wrapper jeg_navbar_normal jeg_navbar_normal"><div class="container"><div class="jeg_nav_row"><div class="jeg_nav_col jeg_nav_left jeg_nav_grow"><div class="item_wrap jeg_nav_alignleft"><div class="jeg_nav_item jeg_main_menu_wrapper"><div class="jeg_mainmenu_wrap"><ul class="jeg_menu jeg_main_menu jeg_menu_style_1" data-animation="animate"><li id="menu-item-238380" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-238380 bgnav" data-item-row="default" ><a href="https://nairametrics.com/">Home</a></li><li id="menu-item-386454" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-386454 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/exclusives/">Exclusives</a><ul class="sub-menu"><li id="menu-item-388140" class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor current-menu-parent current-post-parent menu-item-388140 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/financial/">Financial Analysis</a></li><li id="menu-item-388141" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388141 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/exclusives/corporate-stories/">Corporate Stories</a></li><li id="menu-item-388142" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388142 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/exclusives/interviews/">Interviews</a></li><li id="menu-item-388143" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388143 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/exclusives/investigations/">Investigations</a></li><li id="menu-item-388135" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388135 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/metrics/">Metrics</a></li><li id="menu-item-384841" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-384841 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/economy/">Economy</a></li><li id="menu-item-238417" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-238417 bgnav" data-item-row="default" ><a href="https://nairalytics.com/">Nairalytics</a></li></ul></li><li id="menu-item-238382" class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor menu-item-has-children menu-item-238382 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/">Markets</a><ul class="sub-menu"><li id="menu-item-430470" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-430470 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/naira-dollar-exchange-rate/">Currencies</a></li><li id="menu-item-262200" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262200 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/cryptocurrency-news/">Cryptos</a></li><li id="menu-item-262197" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262197 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/commodities/">Commodities</a></li><li id="menu-item-388168" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-388168 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/equities/">Equities</a><ul class="sub-menu"><li id="menu-item-485170" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-485170 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/equities/company-results/">Company Results</a></li><li id="menu-item-301016" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-301016 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/equities/dividends/">Dividends</a></li><li id="menu-item-388170" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388170 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/equities/nigerian-stock-exchange-market/">Stock Market</a></li></ul></li><li id="menu-item-388169" class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor current-menu-parent current-post-parent menu-item-388169 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/fixed-income/">Fixed Income</a></li><li id="menu-item-262202" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262202 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/opinion-editorials/market-views/">Market Views</a></li><li id="menu-item-390463" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-390463 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/market-news/fixed-income/equities-moneymarket-bonds-funds/">Securities</a></li></ul></li><li id="menu-item-387828" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-387828 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/">Sectors</a><ul class="sub-menu"><li id="menu-item-387829" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387829 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/companies/latest-nigerian-company-news/">Company News</a></li><li id="menu-item-387830" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387830 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/consumer-goods/">Consumer Goods</a></li><li id="menu-item-387831" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387831 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/companies/corporates/">Corporate Updates</a></li><li id="menu-item-387832" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387832 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/companies/corporate-deals/">Corporate deals</a></li><li id="menu-item-387833" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387833 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/companies/corporate-official-press-releases-from-nigerian-companies/">Corporate Press Releases</a></li><li id="menu-item-387834" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387834 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/energy/">Energy</a></li><li id="menu-item-387835" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387835 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/nigeria-business-news/lifestyle-entertainment/entertainment/">Entertainment</a></li><li id="menu-item-387836" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387836 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/financial-services/">Financial Services</a></li><li id="menu-item-473758" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-473758 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/health/">Health</a></li><li id="menu-item-387837" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387837 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/hospitality-travel/">Hospitality & Travel</a></li><li id="menu-item-387838" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387838 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/manufacturing/">Manufacturing</a></li><li id="menu-item-390460" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-390460 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/real-estate-and-construction/">Real Estate and Construction</a></li><li id="menu-item-390461" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-390461 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/industries/tech-news/">Tech News</a></li></ul></li><li id="menu-item-238387" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-238387 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/nigeria-business-news/">Business News</a></li><li id="menu-item-238385" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-238385 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/financial-literacy-for-nigerians/">Financial Literacy</a><ul class="sub-menu"><li id="menu-item-262194" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262194 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/financial-literacy-for-nigerians/career-tips/">Career tips</a></li><li id="menu-item-262195" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262195 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/financial-literacy-for-nigerians/personal-finance/">Personal Finance</a></li></ul></li><li id="menu-item-388137" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-388137 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/nigeria-business-news/lifestyle-entertainment/">Lifestyle</a><ul class="sub-menu"><li id="menu-item-388136" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388136 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/people/billionaire-watch/">Billionaire Watch</a></li><li id="menu-item-388138" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388138 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/people/profiles/">Profiles</a></li></ul></li><li id="menu-item-238401" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-238401 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/opinion-editorials/">Opinions</a><ul class="sub-menu"><li id="menu-item-295855" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-295855 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/opinion-editorials/blurb/">Blurb</a></li><li id="menu-item-301000" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-301000 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/opinion-editorials/columnists/">Op-Eds</a></li></ul></li><li id="menu-item-496396" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-496396 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/bank-recapitalization/">Recapitalization</a><ul class="sub-menu"><li id="menu-item-496397" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-496397 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/bank-recapitalization/access-holdings-offer/">Access Holdings Offer</a></li><li id="menu-item-496398" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-496398 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/bank-recapitalization/fidelity-bank-offer/">Fidelity Bank Offer</a></li><li id="menu-item-496399" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-496399 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/bank-recapitalization/gtco-offer/">GTCO Offer</a></li><li id="menu-item-496402" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-496402 bgnav" data-item-row="default" ><a href="https://nairametrics.com/category/bank-recapitalization/zenith-bank-offer/">Zenith Bank Offer</a></li></ul></li></ul></div></div></div></div><div class="jeg_nav_col jeg_nav_center jeg_nav_normal"><div class="item_wrap jeg_nav_aligncenter"></div></div><div class="jeg_nav_col jeg_nav_right jeg_nav_normal"><div class="item_wrap jeg_nav_alignright"><div class="jeg_nav_item jeg_search_wrapper search_icon jeg_search_popup_expand"> <a href="#" class="jeg_search_toggle"><i class="fa fa-search"></i></a><form role="search" method="get" class="jeg_search_form" action="https://nairametrics.com/"> <label for="s"> <span>Search for:</span> <input type="search" id="s" class="search-field" placeholder="Search post title & content" value="" name="s" /> </label> <label for="author" style="display: none;"> <span>Author:</span> </label> <label for="category"> <span>Category:</span> <input name="category" placeholder="Choose category" type="text" class="multitag-field form-control jeg-ajax-load category" value=""><div class="data-option" style="display: none;"> []</div> </label> <label for="tags"> <span>Tags:</span> <input name="tag" placeholder="Choose tags" type="text" class="multitag-field form-control jeg-ajax-load tags" value=""><div class="data-option" style="display: none;"> []</div> </label> <label for="start"> <span>Start date:</span> <input type="date" id="start" name="start" value=""/> </label> <label for="end"> <span>End date:</span> <input type="date" id="end" name="end" value=""/> </label> <input type="submit" class="search-submit" value="Search" /></form></div></div></div></div></div></div></div></div></div><div class="jeg_navbar_mobile_wrapper"><div class="jeg_navbar_mobile" data-mode="scroll"><div class="jeg_mobile_bottombar jeg_mobile_midbar jeg_container dark"><div class="container"><div class="jeg_nav_row"><div class="jeg_nav_col jeg_nav_left jeg_nav_normal"><div class="item_wrap jeg_nav_alignleft"><div class="jeg_nav_item"> <a href="#" aria-label="Show Menu" class="toggle_btn jeg_mobile_toggle"><i class="fa fa-bars"></i></a></div></div></div><div class="jeg_nav_col jeg_nav_center jeg_nav_grow"><div class="item_wrap jeg_nav_aligncenter"><div class="jeg_nav_item jeg_mobile_logo"><div class="site-title"> <a href="https://nairametrics.com/" aria-label="Visit Homepage"> <img class='jeg_logo_img' src="https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg" srcset="https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg 1x, https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg 2x" alt="Nairametrics"data-light-src="https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg" data-light-srcset="https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg 1x, https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg 2x" data-dark-src="https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg" data-dark-srcset="https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg 1x, https://nairametrics.com/wp-content/uploads/2022/05/nairametrics-logo-2022.jpg 2x"> </a></div></div></div></div><div class="jeg_nav_col jeg_nav_right jeg_nav_normal"><div class="item_wrap jeg_nav_alignright"><div class="jeg_nav_item jeg_search_wrapper jeg_search_popup_expand"> <a href="#" aria-label="Search Button" class="jeg_search_toggle"><i class="fa fa-search"></i></a><form action="https://nairametrics.com/" method="get" class="jeg_search_form" target="_top"> <input name="s" class="jeg_search_input" placeholder="Search..." type="text" value="" autocomplete="off"> <button aria-label="Search Button" type="submit" class="jeg_search_button btn"><i class="fa fa-search"></i></button></form><div class="jeg_search_result jeg_search_hide with_result"><div class="search-result-wrapper"></div><div class="search-link search-noresult"> No Result</div><div class="search-link search-all-button"> <i class="fa fa-search"></i> View All Result</div></div></div></div></div></div></div></div></div><div class="sticky_blankspace" style="height: 60px;"></div></div><div class="jeg_ad jeg_ad_top jnews_header_bottom_ads"><div class='ads-wrapper '></div></div><div class="post-wrapper"><div class="post-wrap post-autoload " data-url="https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/" data-title="Nigerian University Pension Management Company 2023 audited company and pension funds’ accounts" data-id="494871" data-prev="https://nairametrics.com/2024/08/02/analysis-veritas-glanvills-pensions-2023-audited-company-and-pension-fund-accounts/" ><div class="jeg_main jeg_double_sidebar"><div class="jeg_container"><div class="jeg_content jeg_singlepage"><div class="container"><div class="jeg_ad jeg_article_top jnews_article_top_ads"><div class='ads-wrapper '></div></div><div class="row"><div class="jeg_main_content col-md-6"><div class="jeg_inner_content"><div class="jeg_breadcrumbs jeg_breadcrumb_container"><div id="breadcrumbs"><span class=""> <a href="https://nairametrics.com">Home</a> </span><i class="fa fa-angle-right"></i><span class=""> <a href="https://nairametrics.com/category/market-news/">Markets</a> </span><i class="fa fa-angle-right"></i><span class="breadcrumb_last_link"> <a href="https://nairametrics.com/category/market-news/financial/">Financial Analysis</a> </span></div></div><div class="jeg_featured featured_image "><a href="https://nairametrics.com/wp-content/uploads/2024/01/Untitled-design-73.png"><div class="thumbnail-container animate-lazy" style="padding-bottom:53.571%"><img width="700" height="375" src="https://nairametrics.com/wp-content/themes/jnews/assets/img/jeg-empty.png" class="attachment-jnews-750x375 size-jnews-750x375 lazyload wp-post-image" alt="PFA, Nigerian University Pension Management Company," decoding="async" fetchpriority="high" data-src="https://nairametrics.com/wp-content/uploads/2024/01/Untitled-design-73-700x375.png" data-srcset="" data-sizes="auto" data-expand="700" /></div></a></div><div class="entry-header"><h1 class="jeg_post_title">Nigerian University Pension Management Company 2023 audited company and pension funds’ accounts</h1><div class="jeg_meta_container"><div class="jeg_post_meta jeg_post_meta_1"><div class="meta_left"><div class="jeg_meta_author"> <img alt='Michael Oyebola' src='https://secure.gravatar.com/avatar/075188d75f15eb4463b34582c07a9dfe?s=80&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/075188d75f15eb4463b34582c07a9dfe?s=160&d=mm&r=g 2x' class='avatar avatar-80 photo' height='80' width='80' decoding='async'/> <span class="meta_text">by</span> <a href="https://nairametrics.com/author/michael-oyebola/">Michael Oyebola</a></div><div class="jeg_meta_date"> <a href="https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/">4 months ago</a></div><div class="jeg_meta_category"> <span><span class="meta_text">in</span> <a href="https://nairametrics.com/category/market-news/financial/" rel="category tag">Financial Analysis</a><span class="category-separator">, </span><a href="https://nairametrics.com/category/market-news/fixed-income/" rel="category tag">Fixed Income</a><span class="category-separator">, </span><a href="https://nairametrics.com/category/market-news/fixed-income/mutual-funds/" rel="category tag">Funds Management</a> </span></div></div><div class="meta_right"></div></div></div></div><div class="jeg_ad jeg_article jnews_content_top_ads "><div class='ads-wrapper '></div></div><div class="jeg_share_top_container"><div class="jeg_share_button clearfix"><div class="jeg_share_stats"></div><div class="jeg_sharelist"> <a href="http://www.facebook.com/sharer.php?u=https%3A%2F%2Fnairametrics.com%2F2024%2F08%2F02%2Fnigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts%2F" rel='nofollow' aria-label='Share on Facebook' class="jeg_btn-facebook expanded"><i class="fa fa-facebook-official"></i><span>Share on Facebook</span></a><a href="https://twitter.com/intent/tweet?text=Nigerian%20University%20Pension%20Management%20Company%202023%20audited%20company%20and%20pension%20funds%E2%80%99%20accounts&url=https%3A%2F%2Fnairametrics.com%2F2024%2F08%2F02%2Fnigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts%2F" rel='nofollow' aria-label='Share on Twitter' class="jeg_btn-twitter expanded"><i class="fa fa-twitter"><svg xmlns="http://www.w3.org/2000/svg" height="1em" viewBox="0 0 512 512"><path d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"/></svg></i><span>Share on Twitter</span></a><a href="https://www.linkedin.com/shareArticle?url=https%3A%2F%2Fnairametrics.com%2F2024%2F08%2F02%2Fnigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts%2F&title=Nigerian%20University%20Pension%20Management%20Company%202023%20audited%20company%20and%20pension%20funds%E2%80%99%20accounts" rel='nofollow' aria-label='Share on Linkedin' class="jeg_btn-linkedin expanded"><i class="fa fa-linkedin"></i><span>Share on Linkedin</span></a><div class="share-secondary"> <a href="//api.whatsapp.com/send?text=Nigerian%20University%20Pension%20Management%20Company%202023%20audited%20company%20and%20pension%20funds%E2%80%99%20accounts%0Ahttps%3A%2F%2Fnairametrics.com%2F2024%2F08%2F02%2Fnigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts%2F" rel='nofollow' aria-label='Share on Whatsapp' data-action="share/whatsapp/share" class="jeg_btn-whatsapp "><i class="fa fa-whatsapp"></i></a><a href="https://www.pinterest.com/pin/create/bookmarklet/?pinFave=1&url=https%3A%2F%2Fnairametrics.com%2F2024%2F08%2F02%2Fnigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts%2F&media=https://nairametrics.com/wp-content/uploads/2024/01/Untitled-design-73.png&description=Nigerian%20University%20Pension%20Management%20Company%202023%20audited%20company%20and%20pension%20funds%E2%80%99%20accounts" rel='nofollow' aria-label='Share on Pinterest' class="jeg_btn-pinterest "><i class="fa fa-pinterest"></i></a></div> <a href="#" class="jeg_btn-toggle" aria-label="Share on another social media platform"><i class="fa fa-share"></i></a></div></div></div><div class="entry-content no-share"><div class="jeg_share_button share-float jeg_sticky_share clearfix share-monocrhome"><div class="jeg_share_float_container"></div></div><div class="content-inner jeg_link_underline"><div class='ai-viewports ai-viewport-2 ai-viewport-3 ai-insert-21-91957176' style='margin: 8px 0; clear: both;' data-insertion-position='prepend' data-selector='.ai-insert-21-91957176' data-insertion-no-dbg data-code='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' data-block='21'></div><p>The <a href="https://moneycounsellors.com/pension_fund_detail/14">Nigerian University Pension Management Company</a>, known for short as <a href="https://moneycounsellors.com/pension_fund_detail/14">Nupemco</a> published its 2023 summary audited accounts, providing an abridged, but insightful overview of the company’s financial health and pension funds’ performance.</p><p>This report provides a summary review and presents key financial highlights, financial ratios, managed funds’ performance, and the trend in the number of Retirement Savings Account (RSA) holders.</p><p><em>Please note: Nupemco only manages funds for current and retired staff members of the public university system.</em></p><div class='jnews_inline_related_post_wrapper left'><div class='jnews_inline_related_post'><div class="jeg_postblock_20 jeg_postblock jeg_module_hook jeg_pagination_nextprev jeg_col_2o3 jnews_module_494871_1_674f52c52119b " data-unique="jnews_module_494871_1_674f52c52119b"><div class="jeg_block_heading jeg_block_heading_6 jeg_subcat_right"><h3 class="jeg_block_title"><span>Related<strong>Stories</strong></span></h3></div><div class="jeg_block_container"><div class="jeg_postsmall jeg_load_more_flag"><article class="jeg_post jeg_pl_sm format-standard"><div class="jeg_thumb"> <a href="https://nairametrics.com/2024/08/02/analysis-veritas-glanvills-pensions-2023-audited-company-and-pension-fund-accounts/" aria-label="Read article: Analysis: Veritas Glanvills Pensions 2023 audited company and pension fund accounts"><div class="thumbnail-container animate-lazy size-715 "><img width="120" height="80" src="https://nairametrics.com/wp-content/themes/jnews/assets/img/jeg-empty.png" class="attachment-jnews-120x86 size-jnews-120x86 lazyload wp-post-image" alt="PFA, RSA Pension, Pensions" data-src="https://nairametrics.com/wp-content/uploads/2023/05/pensions1.gif" data-srcset="" data-sizes="auto" data-expand="700" /></div></a></div><div class="jeg_postblock_content"><h3 class="jeg_post_title"> <a href="https://nairametrics.com/2024/08/02/analysis-veritas-glanvills-pensions-2023-audited-company-and-pension-fund-accounts/">Analysis: Veritas Glanvills Pensions 2023 audited company and pension fund accounts</a></h3><div class="jeg_post_meta"><div class="jeg_meta_date"><a href="https://nairametrics.com/2024/08/02/analysis-veritas-glanvills-pensions-2023-audited-company-and-pension-fund-accounts/" ><i class="fa fa-clock-o"></i> August 2, 2024</a></div></div></div></article><article class="jeg_post jeg_pl_sm format-standard"><div class="jeg_thumb"> <a href="https://nairametrics.com/2024/07/29/analysis-npf-pensions-2023-audited-company-and-pension-funds-accounts/" aria-label="Read article: Analysis: NPF Pensions 2023 audited company and pension funds’ accounts"><div class="thumbnail-container animate-lazy size-715 "><img width="120" height="86" src="https://nairametrics.com/wp-content/themes/jnews/assets/img/jeg-empty.png" class="attachment-jnews-120x86 size-jnews-120x86 lazyload wp-post-image" alt="CrusaderSterling Pensions, PFA, RSA Pension, Pensions" sizes="(max-width: 120px) 100vw, 120px" data-src="https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-120x86.png" data-srcset="https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-120x86.png 120w, https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-350x250.png 350w, https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-750x536.png 750w, https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-1140x815.png 1140w" data-sizes="auto" data-expand="700" /></div></a></div><div class="jeg_postblock_content"><h3 class="jeg_post_title"> <a href="https://nairametrics.com/2024/07/29/analysis-npf-pensions-2023-audited-company-and-pension-funds-accounts/">Analysis: NPF Pensions 2023 audited company and pension funds’ accounts</a></h3><div class="jeg_post_meta"><div class="jeg_meta_date"><a href="https://nairametrics.com/2024/07/29/analysis-npf-pensions-2023-audited-company-and-pension-funds-accounts/" ><i class="fa fa-clock-o"></i> July 29, 2024</a></div></div></div></article></div><div class='module-overlay'><div class='preloader_type preloader_dot'><div class="module-preloader jeg_preloader dot"> <span></span><span></span><span></span></div><div class="module-preloader jeg_preloader circle"><div class="jnews_preloader_circle_outer"><div class="jnews_preloader_circle_inner"></div></div></div><div class="module-preloader jeg_preloader square"><div class="jeg_square"><div class="jeg_square_inner"></div></div></div></div></div></div><div class="jeg_block_navigation"><div class='navigation_overlay'><div class='module-preloader jeg_preloader'><span></span><span></span><span></span></div></div><div class="jeg_block_nav "> <a href="#" aria-label="View previous page posts" class="prev disabled" title="Previous"><i class="fa fa-angle-left"></i></a> <a href="#" aria-label="View next page posts" class="next " title="Next"><i class="fa fa-angle-right"></i></a></div></div> <script>var jnews_module_494871_1_674f52c52119b={"header_icon":"","first_title":"Related","second_title":"Stories","url":"","header_type":"heading_6","header_background":"","header_secondary_background":"","header_text_color":"","header_line_color":"","header_accent_color":"","header_filter_category":"","header_filter_author":"","header_filter_tag":"","header_filter_text":"All","sticky_post":false,"post_type":"post","content_type":"all","sponsor":false,"number_post":"2","post_offset":0,"unique_content":"disable","include_post":"","included_only":false,"exclude_post":494871,"include_category":"","exclude_category":"","include_author":"","include_tag":"318970,202025,72296","exclude_tag":"","sort_by":"latest","date_format":"default","date_format_custom":"Y\/m\/d","force_normal_image_load":"","pagination_mode":"nextprev","pagination_nextprev_showtext":"","pagination_number_post":"2","pagination_scroll_limit":0,"boxed":"","boxed_shadow":"","el_id":"","el_class":"","scheme":"","column_width":"auto","title_color":"","accent_color":"","alt_color":"","excerpt_color":"","css":"","paged":1,"column_class":"jeg_col_2o3","class":"jnews_block_20"};</script> </div></div></div><p><strong>Financial Highlights</strong></p><div class='ai-viewports ai-viewport-0 ai-insert-22-34533060' style='margin: 8px 0; clear: both;' data-insertion-position='prepend' data-selector='.ai-insert-22-34533060' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTIyJyBzdHlsZT0nbWFyZ2luOiA4cHggMDsgY2xlYXI6IGJvdGg7Jz4KPCEtLSBBY3RpdmUgLS0+CjwhLS1JbmNvbnRlbnRfMzAweDI1MCAtLT4KPCEtLQo8ZGl2IGNsYXNzPSJncHRzbG90IiBkYXRhLWFkdW5pdGlkPSIzIj48L2Rpdj4tLT4KCjwhLS0gRXhtYXJrZXQgQU1QIC0tPjwvZGl2Pgo=' data-block='22'></div><ul><li><strong>Total Revenue:</strong> Total revenue for the company rose 42% to N2.52 billion in 2023, up from 1.77 billion in 2022. Income generated from the management of pension funds rose 38% to N1.69 billion from N1.23 billion whilst income from managing internally generated revenue rose by 53% to N838 million from N548 million.</li><li><strong>Profit After Tax (PAT):</strong> PAT rose 24% to N891 million, up N174 million on the previous year’s N717 million.</li><li><strong>Operating Expenses:</strong> Operating expenses rose much slower than the rise in both revenue and PAT, up by 23% to N1.23 billion from N1.00 billion. This increase of N230 million led to a sizable fall in the company’s cost-to-income ratio, which fell to 48.87% from 56.62%, which is not surprising with the level of growth in revenue.</li><li><strong>Shareholder’s Funds:</strong> The company’s shareholders ended the year at N6.64 billion in 2023 up 15.5% from N5.75 billion in 2022.</li><li><strong>Return on Equity (ROE):</strong> The ROE closed the year at a low of 13.41%, almost 54% below inflation which closed 2023 at 28.92%.</li></ul><h4><strong>Financial and Fund Highlights</strong></h4><p><strong> <img decoding="async" class="alignnone size-full wp-image-494873" src="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco1.jpg" alt="" width="794" height="389" srcset="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco1.jpg 794w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco1-300x147.jpg 300w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco1-768x376.jpg 768w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco1-750x367.jpg 750w" sizes="(max-width: 794px) 100vw, 794px" /></strong></p><div class='ai-viewports ai-viewport-3 ai-insert-13-54346638' style='margin: 8px 0; clear: both;' data-insertion-position='prepend' data-selector='.ai-insert-13-54346638' data-insertion-no-dbg data-code='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' data-block='13'></div><h4><strong>Corporate Audited Annual Results</strong></h4><h4><strong> <img loading="lazy" decoding="async" class="alignnone size-full wp-image-494874" src="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco2.jpg" alt="" width="1378" height="693" srcset="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco2.jpg 1378w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco2-300x151.jpg 300w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco2-1024x515.jpg 1024w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco2-768x386.jpg 768w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco2-360x180.jpg 360w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco2-750x377.jpg 750w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco2-1140x573.jpg 1140w" sizes="(max-width: 1378px) 100vw, 1378px" /></strong><strong>Financial Ratios</strong></h4><p><img loading="lazy" decoding="async" class="alignnone size-full wp-image-494875" src="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco3.jpg" alt="" width="1377" height="692" srcset="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco3.jpg 1377w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco3-300x151.jpg 300w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco3-1024x515.jpg 1024w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco3-768x386.jpg 768w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco3-360x180.jpg 360w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco3-750x377.jpg 750w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco3-1140x573.jpg 1140w" sizes="(max-width: 1377px) 100vw, 1377px" /></p><h4><strong>Fund Performance Highlights</strong></h4><ul><li><strong>RSA Funds Performance: </strong>Nupemco offers six funds to current and retired university staff. All six funds performed better in 2023 than in 2022, and all four funds outperformed the industry benchmark returns (see our article on benchmark returns <a href="https://nairametrics.com/2024/04/15/nigerian-pension-industry-you-should-not-mark-your-own-investment-performance-examination-papers/">here</a>).</li></ul><p><img loading="lazy" decoding="async" class="alignnone size-full wp-image-494876" src="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco4.jpg" alt="" width="935" height="324" srcset="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco4.jpg 935w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco4-300x104.jpg 300w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco4-768x266.jpg 768w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco4-750x260.jpg 750w" sizes="(max-width: 935px) 100vw, 935px" /></p><h4><strong>5-Year Audited Pension Funds Performance</strong></h4><p><strong><u><img loading="lazy" decoding="async" class="alignnone size-full wp-image-494877" src="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco5.jpg" alt="" width="1377" height="629" srcset="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco5.jpg 1377w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco5-300x137.jpg 300w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco5-1024x468.jpg 1024w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco5-768x351.jpg 768w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco5-750x343.jpg 750w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco5-1140x521.jpg 1140w" sizes="(max-width: 1377px) 100vw, 1377px" /></u></strong></p><div class='ai-viewports ai-viewport-2 ai-viewport-3 ai-insert-27-12743822' style='margin: 8px 0; clear: both;' data-insertion-position='prepend' data-selector='.ai-insert-27-12743822' data-insertion-no-dbg data-code='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' data-block='27'></div><div class='ai-viewports ai-viewport-2 ai-viewport-3 ai-insert-26-46776244' style='margin: 8px auto; text-align: center; display: block; clear: both;' data-insertion-position='prepend' data-selector='.ai-insert-26-46776244' data-insertion-no-dbg data-code='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' data-block='26'></div><h4><strong>Number of RSA Holders</strong></h4><ul><li><strong>RSA Growth:</strong> Nupemco added 1,476 new accounts, a growth of 5.38% over 2022 closing numbers, reaching a total of 28,151 from 26,715 the year before.</li></ul><p><img loading="lazy" decoding="async" class="alignnone size-full wp-image-494878" src="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco6.jpg" alt="" width="1378" height="728" srcset="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco6.jpg 1378w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco6-300x158.jpg 300w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco6-1024x541.jpg 1024w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco6-768x406.jpg 768w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco6-750x396.jpg 750w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco6-1140x602.jpg 1140w" sizes="(max-width: 1378px) 100vw, 1378px" /></p><h4><img loading="lazy" decoding="async" class="alignnone size-full wp-image-494879" src="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco7.jpg" alt="" width="1379" height="1056" srcset="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco7.jpg 1379w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco7-300x230.jpg 300w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco7-1024x784.jpg 1024w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco7-768x588.jpg 768w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco7-750x574.jpg 750w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco7-1140x873.jpg 1140w" sizes="(max-width: 1379px) 100vw, 1379px" /></h4><h4><strong>Demographic Analysis</strong></h4><ul><li><strong>Age Distribution:</strong> The majority of 330,000 RSA holders registered in 2023 fell within the age bracket of <30 years to 39 years (83.9%), indicating a young and growing industry subscriber base. Of the 2023 registrations, Nupemco recorded 0.44% of this growth.</li></ul><h4><img loading="lazy" decoding="async" class="alignnone size-full wp-image-494881" src="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco8.jpg" alt="" width="1378" height="721" srcset="https://nairametrics.com/wp-content/uploads/2024/07/Nupemco8.jpg 1378w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco8-300x157.jpg 300w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco8-1024x536.jpg 1024w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco8-768x402.jpg 768w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco8-750x392.jpg 750w, https://nairametrics.com/wp-content/uploads/2024/07/Nupemco8-1140x596.jpg 1140w" sizes="(max-width: 1378px) 100vw, 1378px" /><strong>Conclusion</strong></h4><p>In 2023, Nupemco demonstrated resilient growth, with significant increases in revenue and profit, coupled with efficient cost management. However, the low Return on Equity compared to inflation poses a challenge, highlighting the need for strategic improvements, though we do wonder if the company is over-capitalised due to its captive eco-system. Fund performance continues to improve, which should give RSA holders a cause to smile. As Nupemco looks ahead, the focus will be on optimising returns and capitalising on its captive market.</p><hr /><p><strong>Watch out for the 2024 Money Counsellors Annual Report on Pensions. <a href="https://bit.ly/MCARP2023">MCARP 2023</a> is available <a href="https://bit.ly/MCARP2023">here</a>.</strong></p><div class='ai-viewports ai-viewport-3 ai-insert-18-54418469' style='margin: 8px 0; clear: both;' data-insertion-position='prepend' data-selector='.ai-insert-18-54418469' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE4JyBzdHlsZT0nbWFyZ2luOiA4cHggMDsgY2xlYXI6IGJvdGg7Jz4KPCEtLSBBY3RpdmUgLS0+CjwhLS0KCjxhbXAtYWQgd2lkdGg9MzAwIGhlaWdodD0yNTAKICAgIHR5cGU9ImRvdWJsZWNsaWNrIgogICAgZGF0YS1zbG90PSIvMjE2MzQ1NDM2ODIvZG91YmxlLWJhbm5lci0xIj4KPC9hbXAtYWQ+LS0+PC9kaXY+Cg==' data-block='18'></div><p><strong>© MoneyCounsellors.com</strong></p><div class='ai-viewports ai-viewport-1 ai-insert-23-11595425' style='margin: 8px 0; clear: both;' data-insertion-position='prepend' data-selector='.ai-insert-23-11595425' data-insertion-no-dbg data-code='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' data-block='23'></div><div class="jeg_post_tags"><span>Tags:</span> <a href="https://nairametrics.com/tag/nigerian-university-pension-management-company/" rel="tag">Nigerian University Pension Management Company</a><a href="https://nairametrics.com/tag/pfa/" rel="tag">PFA</a><a href="https://nairametrics.com/tag/rsa/" rel="tag">RSA</a></div></div></div><div class="jeg_share_bottom_container"></div><div class="jeg_ad jeg_article jnews_content_bottom_ads "><div class='ads-wrapper '><div class='ads_code'><div id="widget_611a52ccd5cc7aa94a532b7d"></div> <script>!function(){var t="611a52ccd5cc7aa94a532b7d",e="widget_611a52ccd5cc7aa94a532b7d",a=document.createElement("script");a.type="text/javascript",a.setAttribute("data-cfasyn","false"),a.src="https://widget-cdn.ketshwa.com/m/p/611a52ccd5cc7aa94a532b7d/1256.js",a.async=!0,document.body.appendChild(a),a.onload=function(){KetshwaSDK.showWidget(t,e)}}();</script></div></div></div><div class="jnews_prev_next_container"></div><div class="jnews_author_box_container "><div class="jeg_authorbox"><div class="jeg_author_image"> <img alt='Michael Oyebola' src='https://secure.gravatar.com/avatar/075188d75f15eb4463b34582c07a9dfe?s=80&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/075188d75f15eb4463b34582c07a9dfe?s=160&d=mm&r=g 2x' class='avatar avatar-80 photo' height='80' width='80' loading='lazy' decoding='async'/></div><div class="jeg_author_content"><h3 class="jeg_author_name"> <a href="https://nairametrics.com/author/michael-oyebola/"> Michael Oyebola </a></h3><p class="jeg_author_desc"> Michael is the Founder of MoneyCounsellors.com, a data, research, analysis, and information platform on all mutual and pension funds in Nigeria. He is a Morgan Stanley Alumni and a former MD/CEO of Chapel Hill Denham Management and FBNQuest Asset Management, the former Chief Investment Officer of Guaranty Trust Assurance Plc now Axa Mansard Insurance, pioneers Head, Investments at CrusaderSterling Pensions, a former portfolio manager in London and a former Hedge Fund Manager in the Isle of Man. For further inquiries about this article, contact: Email: michael@moneycounsellors.com Twitter: @MoCounsellors LinkedIn: Michael Oyebola</p><div class="jeg_author_socials"></div></div></div></div><div class="jnews_related_post_container"><div class="jeg_postblock_22 jeg_postblock jeg_module_hook jeg_pagination_disable jeg_col_2o3 jnews_module_494871_2_674f52c524eae " data-unique="jnews_module_494871_2_674f52c524eae"><div class="jeg_block_heading jeg_block_heading_6 jeg_subcat_right"><h3 class="jeg_block_title"><span>Related<strong> Posts</strong></span></h3></div><div class="jeg_block_container"><div class="jeg_posts_wrap"><div class="jeg_posts jeg_load_more_flag"><article class="jeg_post jeg_pl_md_5 format-standard"><div class="jeg_thumb"> <a href="https://nairametrics.com/2024/08/02/analysis-veritas-glanvills-pensions-2023-audited-company-and-pension-fund-accounts/" aria-label="Read article: Analysis: Veritas Glanvills Pensions 2023 audited company and pension fund accounts"><div class="thumbnail-container animate-lazy size-715 "><img width="350" height="232" src="https://nairametrics.com/wp-content/themes/jnews/assets/img/jeg-empty.png" class="attachment-jnews-350x250 size-jnews-350x250 lazyload wp-post-image" alt="PFA, RSA Pension, Pensions" decoding="async" loading="lazy" data-src="https://nairametrics.com/wp-content/uploads/2023/05/pensions1.gif" data-srcset="" data-sizes="auto" data-expand="700" /></div></a><div class="jeg_post_category"> <span><a href="https://nairametrics.com/category/market-news/financial/" class="category-financial">Financial Analysis</a></span></div></div><div class="jeg_postblock_content"><h3 class="jeg_post_title"> <a href="https://nairametrics.com/2024/08/02/analysis-veritas-glanvills-pensions-2023-audited-company-and-pension-fund-accounts/">Analysis: Veritas Glanvills Pensions 2023 audited company and pension fund accounts</a></h3><div class="jeg_post_meta"><div class="jeg_meta_date"><a href="https://nairametrics.com/2024/08/02/analysis-veritas-glanvills-pensions-2023-audited-company-and-pension-fund-accounts/" ><i class="fa fa-clock-o"></i> August 2, 2024</a></div></div></div></article><article class="jeg_post jeg_pl_md_5 format-standard"><div class="jeg_thumb"> <a href="https://nairametrics.com/2024/07/29/analysis-npf-pensions-2023-audited-company-and-pension-funds-accounts/" aria-label="Read article: Analysis: NPF Pensions 2023 audited company and pension funds’ accounts"><div class="thumbnail-container animate-lazy size-715 "><img width="350" height="250" src="https://nairametrics.com/wp-content/themes/jnews/assets/img/jeg-empty.png" class="attachment-jnews-350x250 size-jnews-350x250 lazyload wp-post-image" alt="CrusaderSterling Pensions, PFA, RSA Pension, Pensions" decoding="async" loading="lazy" sizes="(max-width: 350px) 100vw, 350px" data-src="https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-350x250.png" data-srcset="https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-350x250.png 350w, https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-120x86.png 120w, https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-750x536.png 750w, https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-1140x815.png 1140w" data-sizes="auto" data-expand="700" /></div></a><div class="jeg_post_category"> <span><a href="https://nairametrics.com/category/market-news/financial/" class="category-financial">Financial Analysis</a></span></div></div><div class="jeg_postblock_content"><h3 class="jeg_post_title"> <a href="https://nairametrics.com/2024/07/29/analysis-npf-pensions-2023-audited-company-and-pension-funds-accounts/">Analysis: NPF Pensions 2023 audited company and pension funds’ accounts</a></h3><div class="jeg_post_meta"><div class="jeg_meta_date"><a href="https://nairametrics.com/2024/07/29/analysis-npf-pensions-2023-audited-company-and-pension-funds-accounts/" ><i class="fa fa-clock-o"></i> July 29, 2024</a></div></div></div></article><article class="jeg_post jeg_pl_md_5 format-standard"><div class="jeg_thumb"> <a href="https://nairametrics.com/2024/07/24/analysis-fidelity-pension-managers-2023-audited-company-and-fund-accounts/" aria-label="Read article: Analysis: Fidelity Pension Managers 2023 audited company and fund accounts"><div class="thumbnail-container animate-lazy size-715 "><img width="350" height="250" src="https://nairametrics.com/wp-content/themes/jnews/assets/img/jeg-empty.png" class="attachment-jnews-350x250 size-jnews-350x250 lazyload wp-post-image" alt="Fidelity Bank" decoding="async" loading="lazy" sizes="(max-width: 350px) 100vw, 350px" data-src="https://nairametrics.com/wp-content/uploads/2024/05/Fidelity-Bank-350x250.jpg" data-srcset="https://nairametrics.com/wp-content/uploads/2024/05/Fidelity-Bank-350x250.jpg 350w, https://nairametrics.com/wp-content/uploads/2024/05/Fidelity-Bank-120x86.jpg 120w" data-sizes="auto" data-expand="700" /></div></a><div class="jeg_post_category"> <span><a href="https://nairametrics.com/category/market-news/financial/" class="category-financial">Financial Analysis</a></span></div></div><div class="jeg_postblock_content"><h3 class="jeg_post_title"> <a href="https://nairametrics.com/2024/07/24/analysis-fidelity-pension-managers-2023-audited-company-and-fund-accounts/">Analysis: Fidelity Pension Managers 2023 audited company and fund accounts</a></h3><div class="jeg_post_meta"><div class="jeg_meta_date"><a href="https://nairametrics.com/2024/07/24/analysis-fidelity-pension-managers-2023-audited-company-and-fund-accounts/" ><i class="fa fa-clock-o"></i> July 24, 2024</a></div></div></div></article><article class="jeg_post jeg_pl_md_5 format-standard"><div class="jeg_thumb"> <a href="https://nairametrics.com/2024/07/18/analysis-fcmb-pensions-reports-28-revenue-growth-in-2023-amid-rising-operating-expenses/" aria-label="Read article: Analysis: FCMB Pensions reports 28% revenue growth in 2023 amid rising operating expenses"><div class="thumbnail-container animate-lazy size-715 "><img width="350" height="216" src="https://nairametrics.com/wp-content/themes/jnews/assets/img/jeg-empty.png" class="attachment-jnews-350x250 size-jnews-350x250 lazyload wp-post-image" alt="FCMB" decoding="async" loading="lazy" data-src="https://nairametrics.com/wp-content/uploads/2022/01/FCMB-pensions-e1721304620374.jpg" data-srcset="" data-sizes="auto" data-expand="700" /></div></a><div class="jeg_post_category"> <span><a href="https://nairametrics.com/category/market-news/financial/" class="category-financial">Financial Analysis</a></span></div></div><div class="jeg_postblock_content"><h3 class="jeg_post_title"> <a href="https://nairametrics.com/2024/07/18/analysis-fcmb-pensions-reports-28-revenue-growth-in-2023-amid-rising-operating-expenses/">Analysis: FCMB Pensions reports 28% revenue growth in 2023 amid rising operating expenses</a></h3><div class="jeg_post_meta"><div class="jeg_meta_date"><a href="https://nairametrics.com/2024/07/18/analysis-fcmb-pensions-reports-28-revenue-growth-in-2023-amid-rising-operating-expenses/" ><i class="fa fa-clock-o"></i> July 18, 2024</a></div></div></div></article><article class="jeg_post jeg_pl_md_5 format-standard"><div class="jeg_thumb"> <a href="https://nairametrics.com/2024/06/08/leadway-pensure-announces-olusakin-labeodan-as-new-chief-executive-officer-as-lanre-idris-retires/" aria-label="Read article: Leadway Pensure announces Olusakin Labeodan as new Chief Executive Officer as Lanre Idris retires"><div class="thumbnail-container animate-lazy size-715 "><img width="350" height="250" src="https://nairametrics.com/wp-content/themes/jnews/assets/img/jeg-empty.png" class="attachment-jnews-350x250 size-jnews-350x250 lazyload wp-post-image" alt="Olusakin Labeodan, Leadway Pensure" decoding="async" loading="lazy" sizes="(max-width: 350px) 100vw, 350px" data-src="https://nairametrics.com/wp-content/uploads/2024/06/Olusakin-Labeodan-1-e1717850048936-350x250.jpeg" data-srcset="https://nairametrics.com/wp-content/uploads/2024/06/Olusakin-Labeodan-1-e1717850048936-350x250.jpeg 350w, https://nairametrics.com/wp-content/uploads/2024/06/Olusakin-Labeodan-1-e1717850048936-120x86.jpeg 120w, https://nairametrics.com/wp-content/uploads/2024/06/Olusakin-Labeodan-1-e1717850048936-750x536.jpeg 750w" data-sizes="auto" data-expand="700" /></div></a><div class="jeg_post_category"> <span><a href="https://nairametrics.com/category/companies/corporates/" class="category-corporates">Corporate Updates</a></span></div></div><div class="jeg_postblock_content"><h3 class="jeg_post_title"> <a href="https://nairametrics.com/2024/06/08/leadway-pensure-announces-olusakin-labeodan-as-new-chief-executive-officer-as-lanre-idris-retires/">Leadway Pensure announces Olusakin Labeodan as new Chief Executive Officer as Lanre Idris retires</a></h3><div class="jeg_post_meta"><div class="jeg_meta_date"><a href="https://nairametrics.com/2024/06/08/leadway-pensure-announces-olusakin-labeodan-as-new-chief-executive-officer-as-lanre-idris-retires/" ><i class="fa fa-clock-o"></i> June 8, 2024</a></div></div></div></article><article class="jeg_post jeg_pl_md_5 format-standard"><div class="jeg_thumb"> <a href="https://nairametrics.com/2024/04/29/analysis-2023-premium-pension-corporate-and-pension-fund-accounts-for-the-year-ended-december-2023/" aria-label="Read article: Analysis: 2023 Premium Pension Corporate and Pension Fund Accounts for the year ended December 2023"><div class="thumbnail-container animate-lazy size-715 "><img width="350" height="250" src="https://nairametrics.com/wp-content/themes/jnews/assets/img/jeg-empty.png" class="attachment-jnews-350x250 size-jnews-350x250 lazyload wp-post-image" alt="CrusaderSterling Pensions, PFA, RSA Pension, Pensions" decoding="async" loading="lazy" sizes="(max-width: 350px) 100vw, 350px" data-src="https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-350x250.png" data-srcset="https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-350x250.png 350w, https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-120x86.png 120w, https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-750x536.png 750w, https://nairametrics.com/wp-content/uploads/2023/12/Screenshot-2023-12-18-154521-1140x815.png 1140w" data-sizes="auto" data-expand="700" /></div></a><div class="jeg_post_category"> <span><a href="https://nairametrics.com/category/market-news/financial/" class="category-financial">Financial Analysis</a></span></div></div><div class="jeg_postblock_content"><h3 class="jeg_post_title"> <a href="https://nairametrics.com/2024/04/29/analysis-2023-premium-pension-corporate-and-pension-fund-accounts-for-the-year-ended-december-2023/">Analysis: 2023 Premium Pension Corporate and Pension Fund Accounts for the year ended December 2023</a></h3><div class="jeg_post_meta"><div class="jeg_meta_date"><a href="https://nairametrics.com/2024/04/29/analysis-2023-premium-pension-corporate-and-pension-fund-accounts-for-the-year-ended-december-2023/" ><i class="fa fa-clock-o"></i> April 29, 2024</a></div></div></div></article></div></div><div class='module-overlay'><div class='preloader_type preloader_dot'><div class="module-preloader jeg_preloader dot"> <span></span><span></span><span></span></div><div class="module-preloader jeg_preloader circle"><div class="jnews_preloader_circle_outer"><div class="jnews_preloader_circle_inner"></div></div></div><div class="module-preloader jeg_preloader square"><div class="jeg_square"><div class="jeg_square_inner"></div></div></div></div></div></div><div class="jeg_block_navigation"><div class='navigation_overlay'><div class='module-preloader jeg_preloader'><span></span><span></span><span></span></div></div></div> <script>var jnews_module_494871_2_674f52c524eae={"header_icon":"","first_title":"Related","second_title":" Posts","url":"","header_type":"heading_6","header_background":"","header_secondary_background":"","header_text_color":"","header_line_color":"","header_accent_color":"","header_filter_category":"","header_filter_author":"","header_filter_tag":"","header_filter_text":"All","sticky_post":false,"post_type":"post","content_type":"all","sponsor":false,"number_post":"6","post_offset":0,"unique_content":"disable","include_post":"","included_only":false,"exclude_post":494871,"include_category":"","exclude_category":"","include_author":"","include_tag":"318970,202025,72296","exclude_tag":"","sort_by":"latest","date_format":"default","date_format_custom":"Y\/m\/d","force_normal_image_load":"","pagination_mode":"disable","pagination_nextprev_showtext":"","pagination_number_post":"6","pagination_scroll_limit":3,"boxed":"","boxed_shadow":"","el_id":"","el_class":"","scheme":"","column_width":"auto","title_color":"","accent_color":"","alt_color":"","excerpt_color":"","css":"","excerpt_length":20,"paged":1,"column_class":"jeg_col_2o3","class":"jnews_block_22"};</script> </div></div><div class='jnews-autoload-splitter' data-url="https://nairametrics.com/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/" data-title="Nigerian University Pension Management Company 2023 audited company and pension funds’ accounts" data-id="494871" data-prev="https://nairametrics.com/2024/08/02/analysis-veritas-glanvills-pensions-2023-audited-company-and-pension-fund-accounts/" ></div><div class="jnews_popup_post_container"></div><div class="jnews_comment_container"><div id="respond" class="comment-respond"><h3 id="reply-title" class="comment-reply-title">Leave a Reply <small><a rel="nofollow" id="cancel-comment-reply-link" href="/2024/08/02/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts/#respond" style="display:none;">Cancel reply</a></small></h3><form action="https://nairametrics.com/wp-comments-post.php?wpe-comment-post=nairametrics" method="post" id="commentform" class="comment-form"><p class="comment-notes"><span id="email-notes">Your email address will not be published.</span> <span class="required-field-message">Required fields are marked <span class="required">*</span></span></p><p class="comment-form-comment"><label for="comment">Comment <span class="required">*</span></label><textarea id="comment" name="comment" cols="45" rows="8" maxlength="65525" required="required"></textarea></p><p class="comment-form-author"><label for="author">Name <span class="required">*</span></label> <input id="author" name="author" type="text" value="" size="30" maxlength="245" autocomplete="name" required="required" /></p><p class="comment-form-email"><label for="email">Email <span class="required">*</span></label> <input id="email" name="email" type="text" value="" size="30" maxlength="100" aria-describedby="email-notes" autocomplete="email" required="required" /></p><p class="comment-form-url"><label for="url">Website</label> <input id="url" name="url" type="text" value="" size="30" maxlength="200" autocomplete="url" /></p><p class="comment-form-cookies-consent"><input id="wp-comment-cookies-consent" name="wp-comment-cookies-consent" type="checkbox" value="yes" /> <label for="wp-comment-cookies-consent">Save my name, email, and website in this browser for the next time I comment.</label></p><p class="form-submit"><input name="submit" type="submit" id="submit" class="submit" value="Post Comment" /> <input type='hidden' name='comment_post_ID' value='494871' id='comment_post_ID' /> <input type='hidden' name='comment_parent' id='comment_parent' value='0' /></p><p style="display: none;"><input type="hidden" id="akismet_comment_nonce" name="akismet_comment_nonce" value="8f7f0884f7" /></p><p style="display: none !important;" class="akismet-fields-container" data-prefix="ak_"><label>Δ<textarea name="ak_hp_textarea" cols="45" rows="8" maxlength="100"></textarea></label><input type="hidden" id="ak_js_1" name="ak_js" value="177"/><script>document.getElementById("ak_js_1").setAttribute("value",(new Date()).getTime());</script></p></form></div></div></div></div><div class="jeg_sidebar left jeg_sticky_sidebar col-md-3"><div class="jegStickyHolder"><div class="theiaStickySidebar"><div class="widget widget_text" id="text-72"><div class="textwidget"><div align="center"><a href="https://bit.ly/PuritOrder" target="_blank" rel="noopener noreferrer"><img decoding="async" src=" https://nairametrics.com/wp-content/uploads/2024/11/Purit-300x350-1.gif" alt="Purit" /></a></div></div></div><div class="widget widget_text" id="text-108"><div class="textwidget"><div align="center"><a href="https://bit.ly/3V9KELH" target="_blank" rel="noopener noreferrer"><img decoding="async" src=" https://nairametrics.com/wp-content/uploads/2024/11/300-x-250-pncn.png" alt="" /></a></div></div></div><div class="widget widget_text" id="text-90"><div class="textwidget"><p></p></div></div><div class="widget widget_text" id="text-45"><div class="textwidget"><div align="center"><a href="https://bit.ly/3WFYoPS" target="_blank" rel="noopener noreferrer"><img decoding="async" src="https://nairametrics.com/wp-content/uploads/2024/05/300x250-KEEP-THE-LIGHTS-ON-FBN-e1715769777378.png" alt="first bank" /></a></div></div></div><div class="widget widget_text" id="text-75"><div class="textwidget"><div align="center"><a href="https://bit.ly/4d3KImo" target="_blank" rel="noopener noreferrer"><img decoding="async" src=" https://nairametrics.com/wp-content/uploads/2024/09/UBA-One-Brand300×250-14-e1726582193637.jpg" alt="UBA" /></a></div></div></div><div class="widget widget_text" id="text-89"><div class="textwidget"><div align="center"><a href="https://bit.ly/3PpNfxq" target="_blank" rel="noopener noreferrer"><img decoding="async" src=" https://nairametrics.com/wp-content/uploads/2023/09/abbey-Banner.png" alt="Abbey" /></a></div></div></div><div class="widget widget_text" id="text-78"><div class="textwidget"><div align="center"><a href="https://bit.ly/3qQtFBG" target="_blank" rel="noopener noreferrer"><img decoding="async" src="https://nairametrics.com/wp-content/uploads/2023/06/betalife-300x250-1.gif" alt="Zenth Bank" /></a></div></div></div></div></div></div><div class="jeg_sidebar right jeg_sticky_sidebar col-md-3"><div class="jegStickyHolder"><div class="theiaStickySidebar"><div class="widget widget_text" id="text-54"><div class="textwidget"><p></p><div class="gptslot" data-adunitid="3"></div><p><br /> <script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js?client=ca-pub-3735192167361340" crossorigin="anonymous"></script><br /> <br /> <ins class="adsbygoogle" style="display: inline-block; width: 300px; height: 250px;" data-ad-client="ca-pub-3735192167361340" data-ad-slot="8024534568"></ins><br /> <script>(adsbygoogle=window.adsbygoogle||[]).push({});</script></p></div></div><div class="widget widget_text" id="text-102"><div class="textwidget"><p></p></div></div><div class="widget widget_text" id="text-99"><div class="textwidget"><p></p><div class="adsbyvli" style="width: 300px; height: 250px; display: inline-block;" data-ad-slot="pw_29902"></div><p><script type='text/javascript'>(vitag.Init=window.vitag.Init||[]).push(function(){viAPItag.display('pw_29902')})</script></p></div></div><div class="widget widget_text" id="text-15"><div class="textwidget"><p><script async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js?client=ca-pub-3735192167361340" crossorigin="anonymous"></script><br /> <br /> <ins class="adsbygoogle" style="display: inline-block; width: 300px; height: 250px;" data-ad-client="ca-pub-3735192167361340" data-ad-slot="5909373277"></ins><br /> <script>(adsbygoogle=window.adsbygoogle||[]).push({});</script></p></div></div><div class="widget widget_text" id="text-20"><div class="textwidget"><p></p><div id="div-gpt-ad-1642725903458-0" style="min-width: 300px; min-height: 250px;"><script>googletag.cmd.push(function(){googletag.display('div-gpt-ad-1642725903458-0');});</script></div></div></div><div class="widget widget_text" id="text-107"><div class="textwidget"><p></p><div class="adsbyvli" data-ad-slot="pw_29903"></div><p><script type='text/javascript'>(vitag.Init=window.vitag.Init||[]).push(function(){viAPItag.initPowerVideoAds('pw_29903');});</script></p></div></div><div class="widget widget_text" id="text-24"><div class="textwidget"><p></p></div></div></div></div></div></div><div class="jeg_ad jeg_article jnews_article_bottom_ads"><div class='ads-wrapper '></div></div></div></div></div></div><div id="post-body-class" class="post-template-default single single-post postid-494871 single-format-standard wp-custom-logo wp-embed-responsive jeg_toggle_light jeg_single_tpl_8 jnews jsc_normal wpb-js-composer js-comp-ver-7.9 vc_responsive"></div></div><div class="post-ajax-overlay"><div class="preloader_type preloader_dot"><div class="newsfeed_preloader jeg_preloader dot"> <span></span><span></span><span></span></div><div class="newsfeed_preloader jeg_preloader circle"><div class="jnews_preloader_circle_outer"><div class="jnews_preloader_circle_inner"></div></div></div><div class="newsfeed_preloader jeg_preloader square"><div class="jeg_square"><div class="jeg_square_inner"></div></div></div></div></div></div><div class="footer-holder" id="footer" data-id="footer"><div class="jeg_footer jeg_footer_2 dark"><div class="jeg_footer_container jeg_container"><div class="jeg_footer_content"><div class="container"><div class="row"><div class="jeg_footer_primary clearfix"><div class="col-lg-4 col-md-3 footer_column"><div class="footer_widget widget_text" id="text-105"><div class="textwidget"><div align="center"><a href="https://dunsregistered.dnb.com/DunsRegisteredProfileAnywhere.aspx?Key1=3155206&PaArea=Email" target="_blank" rel="noopener noreferrer"><img decoding="async" src=" https://nairametrics.com/wp-content/uploads/2024/04/dnb.png" alt="DUNS" /></a></div></div></div></div><div class="col-md-3 footer_column"><div class="footer_widget widget_recent_entries" id="recent-posts-3"><div class="jeg_footer_heading jeg_footer_heading_1"><h3 class="jeg_footer_title"><span>Recent News</span></h3></div><ul><li> <a href="https://nairametrics.com/2024/12/03/why-we-withheld-identities-of-owners-of-seized-753-units-duplexes-in-abuja-efcc/">Why we withheld identities of owners of seized 753 units duplexes in Abuja – EFCC </a></li><li> <a href="https://nairametrics.com/2024/12/03/african-airlines-cargo-demand-grows-by-1-6-but-capacity-surges-7-7-in-october-iata/">African airlines’ cargo demand grows by 1.6%, but capacity surges 7.7% in October – IATA </a></li><li> <a href="https://nairametrics.com/2024/12/03/tax-reform-bills-tinubu-directs-agf-to-work-with-nass-in-addressing-genuine-concerns-before-passage/">Tax Reform Bills: Tinubu directs AGF to work with NASS in addressing genuine concerns before passage </a></li></ul></div></div><div class="col-lg-2 col-md-3 footer_column"><div class="footer_widget widget_jnews_social" id="jnews_social-1"><div class="jeg_social_wrap "><p> Follow us on social media:</p><div class="socials_widget nobg"> <a href="https://www.facebook.com/nairametrics/" target="_blank" rel="external noopener nofollow" aria-label="Find us on Facebook" class="jeg_facebook"> <i class="fa fa-facebook"></i> </a><a href="https://twitter.com/nairametrics" target="_blank" rel="external noopener nofollow" aria-label="Find us on Twitter" class="jeg_twitter"> <i class="fa fa-twitter"><span class="jeg-icon icon-twitter"><svg xmlns="http://www.w3.org/2000/svg" height="1em" viewBox="0 0 512 512"><path d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"/></svg></span></i> </a><a href="#" target="_blank" rel="external noopener nofollow" aria-label="Find us on Instagram" class="jeg_instagram"> <i class="fa fa-instagram"></i> </a><a href="https://www.instagram.com/nairametrics/" target="_blank" rel="external noopener nofollow" aria-label="Find us on Youtube" class="jeg_youtube"> <i class="fa fa-youtube-play"></i> </a><a href="https://www.youtube.com/channel/UC1GBKv15keKOgHbEBEMeo9w/videos" target="_blank" rel="external noopener nofollow" aria-label="Find us on RSS" class="jeg_rss"> <i class="fa fa-rss"></i> </a></div></div></div></div><div class="col-md-3 footer_column"><div class="footer_widget widget_jnews_recent_news" id="jnews_recent_news-1"><div class="jeg_footer_heading jeg_footer_heading_1"><h3 class="jeg_footer_title"><span>Recent News</span></h3></div><div class="jeg_postblock"><div class="jeg_post jeg_pl_sm post-503833 post type-post status-publish format-standard has-post-thumbnail hentry category-nigeria-business-news tag-efcc"><div class="jeg_thumb"> <a href="https://nairametrics.com/2024/12/03/why-we-withheld-identities-of-owners-of-seized-753-units-duplexes-in-abuja-efcc/" aria-label="Read article: Why we withheld identities of owners of seized 753 units duplexes in Abuja – EFCC "><div class="thumbnail-container animate-lazy size-715 "><img width="120" height="86" src="https://nairametrics.com/wp-content/themes/jnews/assets/img/jeg-empty.png" class="attachment-jnews-120x86 size-jnews-120x86 lazyload wp-post-image" alt="EFCC, NOUN, Sunflower Hotel" decoding="async" loading="lazy" sizes="(max-width: 120px) 100vw, 120px" data-src="https://nairametrics.com/wp-content/uploads/2023/11/Untitled-design-30-120x86.png" data-srcset="https://nairametrics.com/wp-content/uploads/2023/11/Untitled-design-30-120x86.png 120w, https://nairametrics.com/wp-content/uploads/2023/11/Untitled-design-30-350x250.png 350w" data-sizes="auto" data-expand="700" /></div> </a></div><div class="jeg_postblock_content"><h3 property="headline" class="jeg_post_title"><a property="url" href="https://nairametrics.com/2024/12/03/why-we-withheld-identities-of-owners-of-seized-753-units-duplexes-in-abuja-efcc/">Why we withheld identities of owners of seized 753 units duplexes in Abuja – EFCC </a></h3><div class="jeg_post_meta"><div property="datePublished" class="jeg_meta_date"><i class="fa fa-clock-o"></i> December 3, 2024</div></div></div></div><div class="jeg_post jeg_pl_sm post-503832 post type-post status-publish format-standard has-post-thumbnail hentry category-aviation category-industries tag-african-airlines tag-cargo tag-international-air-transport-association"><div class="jeg_thumb"> <a href="https://nairametrics.com/2024/12/03/african-airlines-cargo-demand-grows-by-1-6-but-capacity-surges-7-7-in-october-iata/" aria-label="Read article: African airlines’ cargo demand grows by 1.6%, but capacity surges 7.7% in October – IATA "><div class="thumbnail-container animate-lazy size-715 "><img width="120" height="86" src="https://nairametrics.com/wp-content/themes/jnews/assets/img/jeg-empty.png" class="attachment-jnews-120x86 size-jnews-120x86 lazyload wp-post-image" alt="CBN,Cargo" decoding="async" loading="lazy" sizes="(max-width: 120px) 100vw, 120px" data-src="https://nairametrics.com/wp-content/uploads/2023/08/Cargo-Airport-120x86.png" data-srcset="https://nairametrics.com/wp-content/uploads/2023/08/Cargo-Airport-120x86.png 120w, https://nairametrics.com/wp-content/uploads/2023/08/Cargo-Airport-350x250.png 350w" data-sizes="auto" data-expand="700" /></div> </a></div><div class="jeg_postblock_content"><h3 property="headline" class="jeg_post_title"><a property="url" href="https://nairametrics.com/2024/12/03/african-airlines-cargo-demand-grows-by-1-6-but-capacity-surges-7-7-in-october-iata/">African airlines’ cargo demand grows by 1.6%, but capacity surges 7.7% in October – IATA </a></h3><div class="jeg_post_meta"><div property="datePublished" class="jeg_meta_date"><i class="fa fa-clock-o"></i> December 3, 2024</div></div></div></div></div></div></div></div></div><div class="jeg_footer_secondary clearfix"><div class="footer_right"><ul class="jeg_menu_footer"><li id="menu-item-313523" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-313523"><a href="https://apps.apple.com/us/app/nairametrics/id1492484159">iOS App</a></li><li id="menu-item-443364" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-443364"><a href="https://play.google.com/store/apps/details?id=com.nairametrics.app&hl=en_US">Android App</a></li><li id="menu-item-464071" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-464071"><a href="https://nairametrics.com/contact-us/">Contact Us</a></li><li id="menu-item-313521" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-313521"><a href="https://nairametrics.com/">Home</a></li><li id="menu-item-443360" class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor menu-item-443360"><a href="https://nairametrics.com/category/market-news/">Markets</a></li><li id="menu-item-443361" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-443361"><a href="https://nairametrics.com/category/industries/">Sectors</a></li><li id="menu-item-443365" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-443365"><a href="https://nairametrics.com/category/economy/">Economy</a></li><li id="menu-item-443366" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-443366"><a href="https://nairametrics.com/category/nigeria-business-news/">Business News</a></li><li id="menu-item-443367" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-443367"><a href="https://nairametrics.com/category/financial-literacy-for-nigerians/">Financial Literacy</a></li><li id="menu-item-472620" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-472620"><a href="https://nairametrics.com/disclaimer/">Disclaimer</a></li><li id="menu-item-472623" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-472623"><a href="https://nairametrics.com/nairametrics-paid-content-publishing-guidelines/">Ads Disclaimer</a></li><li id="menu-item-495327" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-495327"><a href="https://nairametrics.com/copyright-infringement/">Copyright Infringement</a></li></ul></div><p class="copyright"> © 2024 <a href="https://nairametrics.com" title="Nairametrics">Nairametrics</a></p></div></div></div></div></div></div><div class="jscroll-to-top"> <a href="#back-to-top" class="jscroll-to-top_link"><i class="fa fa-angle-up"></i></a></div></div><div id="jeg_loginform" class="jeg_popup mfp-with-anim mfp-hide"><div class="jeg_popupform jeg_popup_account"><form action="#" data-type="login" method="post" accept-charset="utf-8"><h3>Welcome Back!</h3><p>Login to your account below</p><div class="form-message"></div><p class="input_field"> <input type="text" name="username" placeholder="Username" value=""></p><p class="input_field"> <input type="password" name="password" placeholder="Password" value=""></p><p class="input_field remember_me"> <input type="checkbox" id="remember_me" name="remember_me" value="true"> <label for="remember_me">Remember Me</label></p><p class="submit"> <input type="hidden" name="action" value="login_handler"> <input type="hidden" name="jnews_nonce" value="de5e07c6f6"> <input type="submit" name="jeg_login_button" class="button" value="Log In" data-process="Processing . . ." data-string="Log In"></p><div class="bottom_links clearfix"> <a href="#jeg_forgotform" class="jeg_popuplink forgot">Forgotten Password?</a> <a href="#jeg_registerform" class="jeg_popuplink"><i class="fa fa-user"></i> Sign Up</a></div></form></div></div><div id="jeg_registerform" class="jeg_popup mfp-with-anim mfp-hide"><div class="jeg_popupform jeg_popup_account"><form action="#" data-type="register" method="post" accept-charset="utf-8"><h3>Create New Account!</h3><p>Fill the forms below to register</p><div class="form-message"></div><p class="input_field"> <input type="text" name="email" placeholder="Your email" value=""></p><p class="input_field"> <input type="text" name="username" placeholder="Username" value=""></p><div class="g-recaptcha" data-sitekey=""></div><p class="submit"> <input type="hidden" name="action" value="register_handler"> <input type="hidden" name="jnews_nonce" value="de5e07c6f6"> <input type="submit" name="jeg_login_button" class="button" value="Sign Up" data-process="Processing . . ." data-string="Sign Up"></p><div class="bottom_links clearfix"> <span>All fields are required.</span> <a href="#jeg_loginform" aria-label="" class="jeg_popuplink"><i class="fa fa-lock"></i> Log In</a></div></form></div></div><div id="jeg_forgotform" class="jeg_popup mfp-with-anim mfp-hide"><div class="jeg_popupform jeg_popup_account"><form action="#" data-type="forgot" method="post" accept-charset="utf-8"><h3>Retrieve your password</h3><p>Please enter your username or email address to reset your password.</p><div class="form-message"></div><p class="input_field"> <input type="text" name="user_login" placeholder="Your email or username" value=""></p><div class="g-recaptcha" data-sitekey=""></div><p class="submit"> <input type="hidden" name="action" value="forget_password_handler"> <input type="hidden" name="jnews_nonce" value="de5e07c6f6"> <input type="submit" name="jeg_login_button" class="button" value="Reset Password" data-process="Processing . . ." data-string="Reset Password"></p><div class="bottom_links clearfix"> <a href="#jeg_loginform" aria-label="" class="jeg_popuplink"><i class="fa fa-lock"></i> Log In</a></div></form></div></div> <script type="text/javascript">var jfla=[]</script><div class='ai-viewports ai-viewport-3 ai-insert-6-88531151' style='margin: 8px 0; clear: both;' data-insertion-position='prepend' data-selector='.ai-insert-6-88531151' data-insertion-no-dbg data-code='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' data-block='6'></div><div class='code-block code-block-9' style='margin: 8px 0; clear: both;'> <script type="text/javascript" src="//lib.ads4g.pl/publisher/nairametrics.com/13b262589a30b72d3593.js" async></script> </div> <script type="text/javascript">jQuery('body').on('geo_timeout_error',onGeo_timeout_error);function onGeo_timeout_error(){console.warn('The geolocationGetCurrent timed out');var html='<h2 style="margin-top:36px;">GPS Failed</h2>';html+='<p>Your GPS did not respond. Be sure you have your GPS enabled and try again.</p>';html+='<button onclick="AppGeo_getLoc()">Try Again</button>';html+='<div style="height:1000px"></div>';jQuery('#map-canvas').html(html);}</script> <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-W55LQW2" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> <script type="text/javascript">var _gaq=_gaq||[];_gaq.push(['_setAccount','UA-40925006-1']);_gaq.push(['_trackPageview']);(function(){var ga=document.createElement('script');ga.type='text/javascript';ga.async=true;ga.src=('https:'==document.location.protocol?'https://ssl':'https://www')+'.google-analytics.com/ga.js';var s=document.getElementsByTagName('script')[0];s.parentNode.insertBefore(ga,s);})();</script> <script data-cfasync="false" type="text/javascript" id="clever-core">(function(document,window){var a,c=document.createElement("script");c.id="CleverCoreLoader45802";c.src="//scripts.cleverwebserver.com/66fbd0e61b3bcfabf312c449d0b31149.js";c.async=!0;c.type="text/javascript";c.setAttribute("data-target",window.name);c.setAttribute("data-callback","put-your-callback-macro-here");try{a=parent.document.getElementsByTagName("script")[0]||document.getElementsByTagName("script")[0];}catch(e){a=!1;} a||(a=document.getElementsByTagName("head")[0]||document.getElementsByTagName("body")[0]);a.parentNode.insertBefore(c,a);})(document,window);</script><div class="container container-choice-footer-msg"><div class="container-inside"><div id="choice-footer-msg" class="choice-footer-msg"></div></div></div><div style="clear:both;width:100%;text-align:center; font-size:11px; "><a target="_blank" title="Social Media Auto Publish" href="https://xyzscripts.com/wordpress-plugins/social-media-auto-publish/compare" >Social Media Auto Publish</a> Powered By : <a target="_blank" title="PHP Scripts & Programs" href="http://www.xyzscripts.com" >XYZScripts.com</a></div> <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-WSGTL34" height="0" width="0" style="display:none;visibility:hidden" aria-hidden="true"></iframe></noscript><div id="selectShareContainer"><div class="selectShare-inner"><div class="select_share jeg_share_button"> <button class="select-share-button jeg_btn-facebook" data-url="http://www.facebook.com/sharer.php?u=[url]&quote=[selected_text]" data-post-url="https%3A%2F%2Fnairametrics.com%2F2024%2F08%2F02%2Fnigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts%2F" data-image-url="" data-title="Nigerian%20University%20Pension%20Management%20Company%202023%20audited%20company%20and%20pension%20funds%E2%80%99%20accounts" ><i class="fa fa-facebook-official"></i></a><button class="select-share-button jeg_btn-twitter" data-url="https://twitter.com/intent/tweet?text=[selected_text]&url=[url]" data-post-url="https%3A%2F%2Fnairametrics.com%2F2024%2F08%2F02%2Fnigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts%2F" data-image-url="" data-title="Nigerian%20University%20Pension%20Management%20Company%202023%20audited%20company%20and%20pension%20funds%E2%80%99%20accounts" ><i class="fa fa-twitter"><svg xmlns="http://www.w3.org/2000/svg" height="1em" viewBox="0 0 512 512"><path d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"/></svg></i></a></div><div class="selectShare-arrowClip"><div class="selectShare-arrow"></div></div></div></div><div id="jeg_off_canvas" class="normal"> <a href="#" class="jeg_menu_close"><i class="jegicon-cross"></i></a><div class="jeg_bg_overlay"></div><div class="jeg_mobile_wrapper"><div class="nav_wrap"><div class="item_main"><div class="jeg_aside_item jeg_search_wrapper jeg_search_no_expand round"> <a href="#" aria-label="Search Button" class="jeg_search_toggle"><i class="fa fa-search"></i></a><form action="https://nairametrics.com/" method="get" class="jeg_search_form" target="_top"> <input name="s" class="jeg_search_input" placeholder="Search..." type="text" value="" autocomplete="off"> <button aria-label="Search Button" type="submit" class="jeg_search_button btn"><i class="fa fa-search"></i></button></form><div class="jeg_search_result jeg_search_hide with_result"><div class="search-result-wrapper"></div><div class="search-link search-noresult"> No Result</div><div class="search-link search-all-button"> <i class="fa fa-search"></i> View All Result</div></div></div><div class="jeg_aside_item"><ul class="jeg_mobile_menu sf-js-hover"><li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-238380"><a href="https://nairametrics.com/">Home</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-386454"><a href="https://nairametrics.com/category/exclusives/">Exclusives</a><ul class="sub-menu"><li class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor current-menu-parent current-post-parent menu-item-388140"><a href="https://nairametrics.com/category/market-news/financial/">Financial Analysis</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388141"><a href="https://nairametrics.com/category/exclusives/corporate-stories/">Corporate Stories</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388142"><a href="https://nairametrics.com/category/exclusives/interviews/">Interviews</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388143"><a href="https://nairametrics.com/category/exclusives/investigations/">Investigations</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388135"><a href="https://nairametrics.com/category/metrics/">Metrics</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-384841"><a href="https://nairametrics.com/category/economy/">Economy</a></li><li class="menu-item menu-item-type-custom menu-item-object-custom menu-item-238417"><a href="https://nairalytics.com/">Nairalytics</a></li></ul></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor menu-item-has-children menu-item-238382"><a href="https://nairametrics.com/category/market-news/">Markets</a><ul class="sub-menu"><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-430470"><a href="https://nairametrics.com/category/market-news/naira-dollar-exchange-rate/">Currencies</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262200"><a href="https://nairametrics.com/category/market-news/cryptocurrency-news/">Cryptos</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262197"><a href="https://nairametrics.com/category/market-news/commodities/">Commodities</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-388168"><a href="https://nairametrics.com/category/market-news/equities/">Equities</a><ul class="sub-menu"><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-485170"><a href="https://nairametrics.com/category/market-news/equities/company-results/">Company Results</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-301016"><a href="https://nairametrics.com/category/market-news/equities/dividends/">Dividends</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388170"><a href="https://nairametrics.com/category/market-news/equities/nigerian-stock-exchange-market/">Stock Market</a></li></ul></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor current-menu-parent current-post-parent menu-item-388169"><a href="https://nairametrics.com/category/market-news/fixed-income/">Fixed Income</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262202"><a href="https://nairametrics.com/category/opinion-editorials/market-views/">Market Views</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-390463"><a href="https://nairametrics.com/category/market-news/fixed-income/equities-moneymarket-bonds-funds/">Securities</a></li></ul></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-387828"><a href="https://nairametrics.com/category/industries/">Sectors</a><ul class="sub-menu"><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387829"><a href="https://nairametrics.com/category/companies/latest-nigerian-company-news/">Company News</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387830"><a href="https://nairametrics.com/category/industries/consumer-goods/">Consumer Goods</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387831"><a href="https://nairametrics.com/category/companies/corporates/">Corporate Updates</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387832"><a href="https://nairametrics.com/category/companies/corporate-deals/">Corporate deals</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387833"><a href="https://nairametrics.com/category/companies/corporate-official-press-releases-from-nigerian-companies/">Corporate Press Releases</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387834"><a href="https://nairametrics.com/category/industries/energy/">Energy</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387835"><a href="https://nairametrics.com/category/nigeria-business-news/lifestyle-entertainment/entertainment/">Entertainment</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387836"><a href="https://nairametrics.com/category/industries/financial-services/">Financial Services</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-473758"><a href="https://nairametrics.com/category/industries/health/">Health</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387837"><a href="https://nairametrics.com/category/industries/hospitality-travel/">Hospitality & Travel</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-387838"><a href="https://nairametrics.com/category/industries/manufacturing/">Manufacturing</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-390460"><a href="https://nairametrics.com/category/industries/real-estate-and-construction/">Real Estate and Construction</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-390461"><a href="https://nairametrics.com/category/industries/tech-news/">Tech News</a></li></ul></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-238387"><a href="https://nairametrics.com/category/nigeria-business-news/">Business News</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-238385"><a href="https://nairametrics.com/category/financial-literacy-for-nigerians/">Financial Literacy</a><ul class="sub-menu"><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262194"><a href="https://nairametrics.com/category/financial-literacy-for-nigerians/career-tips/">Career tips</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-262195"><a href="https://nairametrics.com/category/financial-literacy-for-nigerians/personal-finance/">Personal Finance</a></li></ul></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-388137"><a href="https://nairametrics.com/category/nigeria-business-news/lifestyle-entertainment/">Lifestyle</a><ul class="sub-menu"><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388136"><a href="https://nairametrics.com/category/people/billionaire-watch/">Billionaire Watch</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-388138"><a href="https://nairametrics.com/category/people/profiles/">Profiles</a></li></ul></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-238401"><a href="https://nairametrics.com/category/opinion-editorials/">Opinions</a><ul class="sub-menu"><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-295855"><a href="https://nairametrics.com/category/opinion-editorials/blurb/">Blurb</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-301000"><a href="https://nairametrics.com/category/opinion-editorials/columnists/">Op-Eds</a></li></ul></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-has-children menu-item-496396"><a href="https://nairametrics.com/category/bank-recapitalization/">Recapitalization</a><ul class="sub-menu"><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-496397"><a href="https://nairametrics.com/category/bank-recapitalization/access-holdings-offer/">Access Holdings Offer</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-496398"><a href="https://nairametrics.com/category/bank-recapitalization/fidelity-bank-offer/">Fidelity Bank Offer</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-496399"><a href="https://nairametrics.com/category/bank-recapitalization/gtco-offer/">GTCO Offer</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-496402"><a href="https://nairametrics.com/category/bank-recapitalization/zenith-bank-offer/">Zenith Bank Offer</a></li></ul></li></ul></div><div class="jeg_aside_item jeg_mobile_profile"><div class="jeg_mobile_profile_wrapper"><ul class="jeg_accountlink"><li><a href="#jeg_loginform" aria-label="Login popup button" class="jeg_popuplink"><i class="fa fa-lock"></i> Login</a></li><li><a href="#jeg_registerform" aria-label="Register popup button" class="jeg_popuplink"><i class="fa fa-user"></i> Sign Up</a></li></ul></div></div></div><div class="item_bottom"><div class="jeg_aside_item socials_widget nobg"> <a href="https://www.facebook.com/nairametrics/" target='_blank' rel='external noopener nofollow' aria-label="Find us on Facebook" class="jeg_facebook"><i class="fa fa-facebook"></i> </a><a href="https://twitter.com/nairametrics" target='_blank' rel='external noopener nofollow' aria-label="Find us on Twitter" class="jeg_twitter"><i class="fa fa-twitter"><span class="jeg-icon icon-twitter"><svg xmlns="http://www.w3.org/2000/svg" height="1em" viewBox="0 0 512 512"><path d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"/></svg></span></i> </a><a href="https://www.youtube.com/channel/UC1GBKv15keKOgHbEBEMeo9w/videos" target='_blank' rel='external noopener nofollow' aria-label="Find us on Youtube" class="jeg_youtube"><i class="fa fa-youtube-play"></i> </a><a href="https://www.linkedin.com/company/nairametrics/" target='_blank' rel='external noopener nofollow' aria-label="Find us on LinkedIn" class="jeg_linkedin"><i class="fa fa-linkedin"></i> </a><a href="https://whatsapp.com/channel/0029VaJ3icXLdQeeNlINJ90N" target='_blank' rel='external noopener nofollow' aria-label="Find us on Whatsapp" class="jeg_whatsapp"><i class="fa fa-whatsapp"></i> </a><a href="https://t.me/ VySUbJ6khn-z01eh" target='_blank' rel='external noopener nofollow' aria-label="Find us on Telegram" class="jeg_telegram"><i class="fa fa-telegram"></i> </a></div><div class="jeg_aside_item jeg_aside_copyright"><p>© 2024 <a href="https://nairametrics.com" title="Nairametrics">Nairametrics</a></p></div></div></div></div></div><div class="jeg_read_progress_wrapper"></div> <script type="text/javascript" id="jnews-frontend-js-extra">var jnewsoption={"login_reload":"https:\/\/nairametrics.com\/2024\/08\/02\/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts","popup_script":"magnific","single_gallery":"","ismobile":"","isie":"","sidefeed_ajax":"","language":"en_US","module_prefix":"jnews_module_ajax_","live_search":"1","postid":"494871","isblog":"1","admin_bar":"0","follow_video":"","follow_position":"top_right","rtl":"0","gif":"","lang":{"invalid_recaptcha":"Invalid Recaptcha!","empty_username":"Please enter your username!","empty_email":"Please enter your email!","empty_password":"Please enter your password!"},"recaptcha":"0","site_slug":"\/","site_domain":"nairametrics.com","zoom_button":"0","stt_button_mobile":"","dm_cookie_time":"0","autoload_limit":"0","autoload_content":"category"};</script>  <script type="text/javascript" src="https://stats.wp.com/e-202449.js" id="jetpack-stats-js" data-wp-strategy="defer"></script> <script type="text/javascript" id="jetpack-stats-js-after">_stq=window._stq||[];_stq.push(["view",JSON.parse("{\"v\":\"ext\",\"blog\":\"201037849\",\"post\":\"494871\",\"tz\":\"1\",\"srv\":\"nairametrics.com\",\"j\":\"1:14.0\"}")]);_stq.push(["clickTrackerInit","201037849","494871"]);</script> <script type="text/javascript" id="jnews-select-share-js-extra">var jnews_select_share={"is_customize_preview":""};</script> <script type="text/javascript" src="https://cdn.onesignal.com/sdks/OneSignalSDK.js" id="remote_sdk-js" async="async" data-wp-strategy="async"></script> <script></script><script type="module">; /*! instant.page v5.1.1 - (C) 2019-2020 Alexandre Dieulot - https://instant.page/license */ let t,e;const n=new Set,o=document.createElement("link"),i=o.relList&&o.relList.supports&&o.relList.supports("prefetch")&&window.IntersectionObserver&&"isIntersecting"in IntersectionObserverEntry.prototype,s="instantAllowQueryString"in document.body.dataset,a="instantAllowExternalLinks"in document.body.dataset,r="instantWhitelist"in document.body.dataset,c="instantMousedownShortcut"in document.body.dataset,d=1111;let l=65,u=!1,f=!1,m=!1;if("instantIntensity"in document.body.dataset){const t=document.body.dataset.instantIntensity;if("mousedown"==t.substr(0,9))u=!0,"mousedown-only"==t&&(f=!0);else if("viewport"==t.substr(0,8))navigator.connection&&(navigator.connection.saveData||navigator.connection.effectiveType&&navigator.connection.effectiveType.includes("2g"))||("viewport"==t?document.documentElement.clientWidth*document.documentElement.clientHeight<45e4&&(m=!0):"viewport-all"==t&&(m=!0));else{const e=parseInt(t);isNaN(e)||(l=e)}}if(i){const n={capture:!0,passive:!0};if(f||document.addEventListener("touchstart",(function(t){e=performance.now();const n=t.target.closest("a");h(n)&&v(n.href)}),n),u?c||document.addEventListener("mousedown",(function(t){const e=t.target.closest("a");h(e)&&v(e.href)}),n):document.addEventListener("mouseover",(function(n){if(performance.now()-e<d)return;if(!("closest"in n.target))return;const o=n.target.closest("a");h(o)&&(o.addEventListener("mouseout",p,{passive:!0}),t=setTimeout((()=>{v(o.href),t=void 0}),l))}),n),c&&document.addEventListener("mousedown",(function(t){if(performance.now()-e<d)return;const n=t.target.closest("a");if(t.which>1||t.metaKey||t.ctrlKey)return;if(!n)return;n.addEventListener("click",(function(t){1337!=t.detail&&t.preventDefault()}),{capture:!0,passive:!1,once:!0});const o=new MouseEvent("click",{view:window,bubbles:!0,cancelable:!1,detail:1337});n.dispatchEvent(o)}),n),m){let t;(t=window.requestIdleCallback?t=>{requestIdleCallback(t,{timeout:1500})}:t=>{t()})((()=>{const t=new IntersectionObserver((e=>{e.forEach((e=>{if(e.isIntersecting){const n=e.target;t.unobserve(n),v(n.href)}}))}));document.querySelectorAll("a").forEach((e=>{h(e)&&t.observe(e)}))}))}}function p(e){e.relatedTarget&&e.target.closest("a")==e.relatedTarget.closest("a")||t&&(clearTimeout(t),t=void 0)}function h(t){if(t&&t.href&&(!r||"instant"in t.dataset)&&(a||t.origin==location.origin||"instant"in t.dataset)&&["http:","https:"].includes(t.protocol)&&("http:"!=t.protocol||"https:"!=location.protocol)&&(s||!t.search||"instant"in t.dataset)&&!(t.hash&&t.pathname+t.search==location.pathname+location.search||"noInstant"in t.dataset))return!0}function v(t){if(n.has(t))return;const e=document.createElement("link");e.rel="prefetch",e.href=t,document.head.appendChild(e),n.add(t)}</script><div class="jeg_ad jnews_mobile_sticky_ads "></div><script type='application/ld+json'>{"@context":"http:\/\/schema.org","@type":"Article","mainEntityOfPage":{"@type":"WebPage","@id":"https:\/\/nairametrics.com\/2024\/08\/02\/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts\/"},"dateCreated":"2024-08-02 12:22:09+01:00","datePublished":"2024-08-02 12:22:09+01:00","dateModified":"2024-08-02 11:22:09+01:00","url":"https:\/\/nairametrics.com\/2024\/08\/02\/nigerian-university-pension-management-company-2023-audited-company-and-pension-funds-accounts\/","headline":"Nigerian University Pension Management Company 2023 audited company and pension funds\u2019 accounts","name":"Nigerian University Pension Management Company 2023 audited company and pension funds\u2019 accounts","articleBody":"The <a href=\"https:\/\/moneycounsellors.com\/pension_fund_detail\/14\">Nigerian University Pension Management Company<\/a>, known for short as <a href=\"https:\/\/moneycounsellors.com\/pension_fund_detail\/14\">Nupemco<\/a> published its 2023 summary audited accounts, providing an abridged, but insightful overview of the company\u2019s financial health and pension funds\u2019 performance.\r\n\r\nThis report provides a summary review and presents key financial highlights, financial ratios, managed funds\u2019 performance, and the trend in the number of Retirement Savings Account (RSA) holders.\r\n\r\n<em>Please note: Nupemco only manages funds for current and retired staff members of the public university system.<\/em>\r\n\r\n<strong>Financial Highlights<\/strong>\r\n<ul>\r\n \t<li><strong>Total Revenue:<\/strong> Total revenue for the company rose 42% to N2.52 billion in 2023, up from 1.77 billion in 2022. Income generated from the management of pension funds rose 38% to N1.69 billion from N1.23 billion whilst income from managing internally generated revenue rose by 53% to N838 million from N548 million.<\/li>\r\n \t<li><strong>Profit After Tax (PAT):<\/strong> PAT rose 24% to N891 million, up N174 million on the previous year\u2019s N717 million.<\/li>\r\n \t<li><strong>Operating Expenses:<\/strong> Operating expenses rose much slower than the rise in both revenue and PAT, up by 23% to N1.23 billion from N1.00 billion. This increase of N230 million led to a sizable fall in the company\u2019s cost-to-income ratio, which fell to 48.87% from 56.62%, which is not surprising with the level of growth in revenue.<\/li>\r\n \t<li><strong>Shareholder\u2019s Funds:<\/strong> The company\u2019s shareholders ended the year at N6.64 billion in 2023 up 15.5% from N5.75 billion in 2022.<\/li>\r\n \t<li><strong>Return on Equity (ROE):<\/strong> The ROE closed the year at a low of 13.41%, almost 54% below inflation which closed 2023 at 28.92%.<\/li>\r\n<\/ul>\r\n<h4><strong>Financial and Fund Highlights<\/strong><\/h4>\r\n<strong> <img class=\"alignnone size-full wp-image-494873\" src=\"https:\/\/nairametrics.com\/wp-content\/uploads\/2024\/07\/Nupemco1.jpg\" alt=\"\" width=\"794\" height=\"389\" \/><\/strong>\r\n<h4><strong>Corporate Audited Annual Results<\/strong><\/h4>\r\n<h4><strong> <img class=\"alignnone size-full wp-image-494874\" src=\"https:\/\/nairametrics.com\/wp-content\/uploads\/2024\/07\/Nupemco2.jpg\" alt=\"\" width=\"1378\" height=\"693\" \/><\/strong><strong>Financial Ratios<\/strong><\/h4>\r\n<img class=\"alignnone size-full wp-image-494875\" src=\"https:\/\/nairametrics.com\/wp-content\/uploads\/2024\/07\/Nupemco3.jpg\" alt=\"\" width=\"1377\" height=\"692\" \/>\r\n<h4><strong>Fund Performance Highlights<\/strong><\/h4>\r\n<ul>\r\n \t<li><strong>RSA Funds Performance: <\/strong>Nupemco offers six funds to current and retired university staff. All six funds performed better in 2023 than in 2022, and all four funds outperformed the industry benchmark returns (see our article on benchmark returns <a href=\"https:\/\/nairametrics.com\/2024\/04\/15\/nigerian-pension-industry-you-should-not-mark-your-own-investment-performance-examination-papers\/\">here<\/a>).<\/li>\r\n<\/ul>\r\n<img class=\"alignnone size-full wp-image-494876\" src=\"https:\/\/nairametrics.com\/wp-content\/uploads\/2024\/07\/Nupemco4.jpg\" alt=\"\" width=\"935\" height=\"324\" \/>\r\n<h4><strong>5-Year Audited Pension Funds Performance<\/strong><\/h4>\r\n<strong><u><img class=\"alignnone size-full wp-image-494877\" src=\"https:\/\/nairametrics.com\/wp-content\/uploads\/2024\/07\/Nupemco5.jpg\" alt=\"\" width=\"1377\" height=\"629\" \/><\/u><\/strong>\r\n<h4><strong>Number of RSA Holders<\/strong><\/h4>\r\n<ul>\r\n \t<li><strong>RSA Growth:<\/strong> Nupemco added 1,476 new accounts, a growth of 5.38% over 2022 closing numbers, reaching a total of 28,151 from 26,715 the year before.<\/li>\r\n<\/ul>\r\n<img class=\"alignnone size-full wp-image-494878\" src=\"https:\/\/nairametrics.com\/wp-content\/uploads\/2024\/07\/Nupemco6.jpg\" alt=\"\" width=\"1378\" height=\"728\" \/>\r\n<h4><img class=\"alignnone size-full wp-image-494879\" src=\"https:\/\/nairametrics.com\/wp-content\/uploads\/2024\/07\/Nupemco7.jpg\" alt=\"\" width=\"1379\" height=\"1056\" \/><\/h4>\r\n<h4><strong>Demographic Analysis<\/strong><\/h4>\r\n<ul>\r\n \t<li><strong>Age Distribution:<\/strong> The majority of 330,000 RSA holders registered in 2023 fell within the age bracket of <30 years to 39 years (83.9%), indicating a young and growing industry subscriber base. Of the 2023 registrations, Nupemco recorded 0.44% of this growth.<\/li>\r\n<\/ul>\r\n<h4><img class=\"alignnone size-full wp-image-494881\" src=\"https:\/\/nairametrics.com\/wp-content\/uploads\/2024\/07\/Nupemco8.jpg\" alt=\"\" width=\"1378\" height=\"721\" \/><strong>Conclusion<\/strong><\/h4>\r\nIn 2023, Nupemco demonstrated resilient growth, with significant increases in revenue and profit, coupled with efficient cost management. However, the low Return on Equity compared to inflation poses a challenge, highlighting the need for strategic improvements, though we do wonder if the company is over-capitalised due to its captive eco-system. Fund performance continues to improve, which should give RSA holders a cause to smile. As Nupemco looks ahead, the focus will be on optimising returns and capitalising on its captive market.\r\n\r\n<hr \/>\r\n\r\n<strong>Watch out for the 2024 Money Counsellors Annual Report on Pensions. <a href=\"https:\/\/bit.ly\/MCARP2023\">MCARP 2023<\/a> is available <a href=\"https:\/\/bit.ly\/MCARP2023\">here<\/a>.<\/strong>\r\n\r\n<strong>\u00a9 MoneyCounsellors.com<\/strong>","author":{"@type":"Person","name":"Michael Oyebola","url":"https:\/\/nairametrics.com\/author\/michael-oyebola\/"},"articleSection":["Financial Analysis","Fixed Income","Funds Management"],"image":{"@type":"ImageObject","url":"https:\/\/nairametrics.com\/wp-content\/uploads\/2024\/01\/Untitled-design-73.png","width":700,"height":400},"publisher":{"@type":"Organization","name":"","url":"https:\/\/nairametrics.com","logo":{"@type":"ImageObject","url":""},"sameAs":["https:\/\/www.facebook.com\/nairametrics\/","https:\/\/twitter.com\/nairametrics","https:\/\/www.youtube.com\/channel\/UC1GBKv15keKOgHbEBEMeo9w\/videos","https:\/\/www.linkedin.com\/company\/nairametrics\/","https:\/\/whatsapp.com\/channel\/0029VaJ3icXLdQeeNlINJ90N","https:\/\/t.me\/ VySUbJ6khn-z01eh"]}}</script> <script type='application/ld+json'>{"@context":"http:\/\/schema.org","@type":"hentry","entry-title":"Nigerian University Pension Management Company 2023 audited company and pension funds\u2019 accounts","published":"2024-08-02 12:22:09","updated":"2024-08-02 11:22:09"}</script> <script type='application/ld+json'>{"@context":"http:\/\/schema.org","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/nairametrics.com"},{"@type":"ListItem","position":2,"name":"Markets","item":"https:\/\/nairametrics.com\/category\/market-news\/"},{"@type":"ListItem","position":3,"name":"Financial Analysis","item":"https:\/\/nairametrics.com\/category\/market-news\/financial\/"}]}</script> <script type="text/javascript">;!function(){"use strict";window.jnews=window.jnews||{},window.jnews.first_load=window.jnews.first_load||{},window.jnews.first_load=function(){var e=this,t=jnews.library,n="object"==typeof jnews&&"object"==typeof jnews.library;e.data=null,e.run_ajax=!0,e.run_loginregister=!0,e.clear=function(){e.run_ajax=!0,e.run_loginregister=!0,e.data=null},e.init=function(){n&&(t.globalBody.querySelectorAll(".jeg_popup_account").length&&jnews.loginregister&&e.run_loginregister&&(e.run_loginregister=!1,jnews.loginregister.init(),jnews.loginregister.hook_form()),jfla.length&&e.run_ajax&&(e.run_ajax=!1,e.do_ajax({action:"jnews_first_load_action",jnews_id:jnewsoption.postid,load_action:jfla})))},e.update_counter=function(){if(n){var o={total_view:t.globalBody.querySelectorAll(".jeg_share_stats .jeg_views_count .counts"),total_share:t.globalBody.querySelectorAll(".jeg_share_stats .jeg_share_count .counts"),total_comment:t.globalBody.querySelectorAll(".jeg_meta_comment a span")};t.forEach(Object.entries(e.data.counter),(function([e,n]){o[e].length&&t.forEach(o[e],(function(e,o){t.setText(e,n)}))}))}},e.do_ajax=function(o){if(n){var a=new XMLHttpRequest;a.onreadystatechange=function(){XMLHttpRequest.DONE===a.readyState&&200==a.status&&(e.data=JSON.parse(a.responseText),e.data.counter&&"object"==typeof e.data.counter&&e.update_counter())},a.open("POST",jnews_ajax_url,!0),a.setRequestHeader("Content-Type","application/x-www-form-urlencoded; charset=UTF-8"),a.send(t.httpBuildQuery(o))}}},window.jnews.first_load=new window.jnews.first_load,jnews.first_load.init()}();</script><script>function b2a(a){var b,c=0,l=0,f="",g=[];if(!a)return a;do{var e=a.charCodeAt(c++);var h=a.charCodeAt(c++);var k=a.charCodeAt(c++);var d=e<<16|h<<8|k;e=63&d>>18;h=63&d>>12;k=63&d>>6;d&=63;g[l++]="ABCDEFGHIJKLMNOPQRSTUVWXYZabcdefghijklmnopqrstuvwxyz0123456789+/=".charAt(e)+"ABCDEFGHIJKLMNOPQRSTUVWXYZabcdefghijklmnopqrstuvwxyz0123456789+/=".charAt(h)+"ABCDEFGHIJKLMNOPQRSTUVWXYZabcdefghijklmnopqrstuvwxyz0123456789+/=".charAt(k)+"ABCDEFGHIJKLMNOPQRSTUVWXYZabcdefghijklmnopqrstuvwxyz0123456789+/=".charAt(d)}while(c<a.length);return f=g.join(""),b=a.length%3,(b?f.slice(0,b-3):f)+"===".slice(b||3)}function a2b(a){var b,c,l,f={},g=0,e=0,h="",k=String.fromCharCode,d=a.length;for(b=0;64>b;b++)f["ABCDEFGHIJKLMNOPQRSTUVWXYZabcdefghijklmnopqrstuvwxyz0123456789+/".charAt(b)]=b;for(c=0;d>c;c++)for(b=f[a.charAt(c)],g=(g<<6)+b,e+=6;8<=e;)((l=255&g>>>(e-=8))||d-2>c)&&(h+=k(l));return h}b64e=function(a){return btoa(encodeURIComponent(a).replace(/%([0-9A-F]{2})/g,function(b,a){return String.fromCharCode("0x"+a)}))};b64d=function(a){return decodeURIComponent(atob(a).split("").map(function(a){return"%"+("00"+a.charCodeAt(0).toString(16)).slice(-2)}).join(""))};ai_front={"insertion_before":"BEFORE","insertion_after":"AFTER","insertion_prepend":"PREPEND CONTENT","insertion_append":"APPEND CONTENT","insertion_replace_content":"REPLACE CONTENT","insertion_replace_element":"REPLACE ELEMENT","visible":"VISIBLE","hidden":"HIDDEN","fallback":"FALLBACK","automatically_placed":"Automatically placed by AdSense Auto ads code","cancel":"Cancel","use":"Use","add":"Add","parent":"Parent","cancel_element_selection":"Cancel element selection","select_parent_element":"Select parent element","css_selector":"CSS selector","use_current_selector":"Use current selector","element":"ELEMENT","path":"PATH","selector":"SELECTOR"};var ai_cookie_js=!0,ai_block_class_def="code-block";if("undefined"!==typeof ai_cookie_js){(function(a,f){"object"===typeof exports&&"undefined"!==typeof module?module.exports=f():"function"===typeof define&&define.amd?define(f):(a="undefined"!==typeof globalThis?globalThis:a||self,function(){var b=a.Cookies,c=a.Cookies=f();c.noConflict=function(){a.Cookies=b;return c}}())})(this,function(){function a(b){for(var c=1;c<arguments.length;c++){var g=arguments[c],e;for(e in g)b[e]=g[e]}return b}function f(b,c){function g(e,d,h){if("undefined"!==typeof document){h=a({},c,h);"number"===typeof h.expires&&(h.expires=new Date(Date.now()+864E5*h.expires));h.expires&&(h.expires=h.expires.toUTCString());e=encodeURIComponent(e).replace(/%(2[346B]|5E|60|7C)/g,decodeURIComponent).replace(/[()]/g,escape);var l="",k;for(k in h)h[k]&&(l+="; "+k,!0!==h[k]&&(l+="="+h[k].split(";")[0]));return document.cookie=e+"="+b.write(d,e)+l}}return Object.create({set:g,get:function(e){if("undefined"!==typeof document&&(!arguments.length||e)){for(var d=document.cookie?document.cookie.split("; "):[],h={},l=0;l<d.length;l++){var k=d[l].split("="),p=k.slice(1).join("=");try{var n=decodeURIComponent(k[0]);h[n]=b.read(p,n);if(e===n)break}catch(q){}}return e?h[e]:h}},remove:function(e,d){g(e,"",a({},d,{expires:-1}))},withAttributes:function(e){return f(this.converter,a({},this.attributes,e))},withConverter:function(e){return f(a({},this.converter,e),this.attributes)}},{attributes:{value:Object.freeze(c)},converter:{value:Object.freeze(b)}})}return f({read:function(b){'"'===b[0]&&(b=b.slice(1,-1));return b.replace(/(%[\dA-F]{2})+/gi,decodeURIComponent)},write:function(b){return encodeURIComponent(b).replace(/%(2[346BF]|3[AC-F]|40|5[BDE]|60|7[BCD])/g,decodeURIComponent)}},{path:"/"})});AiCookies=Cookies.noConflict();function m(a){if(null==a)return a;'"'===a.charAt(0)&&(a=a.slice(1,-1));try{a=JSON.parse(a)}catch(f){}return a}ai_check_block=function(a){var f="undefined"!==typeof ai_debugging;if(null==a)return!0;var b=m(AiCookies.get("aiBLOCKS"));ai_debug_cookie_status="";null==b&&(b={});"undefined"!==typeof ai_delay_showing_pageviews&&(b.hasOwnProperty(a)||(b[a]={}),b[a].hasOwnProperty("d")||(b[a].d=ai_delay_showing_pageviews,f&&console.log("AI CHECK block",a,"NO COOKIE DATA d, delayed for",ai_delay_showing_pageviews,"pageviews")));if(b.hasOwnProperty(a)){for(var c in b[a]){if("x"==c){var g="",e=document.querySelectorAll('span[data-ai-block="'+a+'"]')[0];"aiHash"in e.dataset&&(g=e.dataset.aiHash);e="";b[a].hasOwnProperty("h")&&(e=b[a].h);f&&console.log("AI CHECK block",a,"x cookie hash",e,"code hash",g);var d=new Date;d=b[a][c]-Math.round(d.getTime()/1E3);if(0<d&&e==g)return ai_debug_cookie_status=b="closed for "+d+" s = "+Math.round(1E4*d/3600/24)/1E4+" days",f&&console.log("AI CHECK block",a,b),f&&console.log(""),!1;f&&console.log("AI CHECK block",a,"removing x");ai_set_cookie(a,"x","");b[a].hasOwnProperty("i")||b[a].hasOwnProperty("c")||ai_set_cookie(a,"h","")}else if("d"==c){if(0!=b[a][c])return ai_debug_cookie_status=b="delayed for "+b[a][c]+" pageviews",f&&console.log("AI CHECK block",a,b),f&&console.log(""),!1}else if("i"==c){g="";e=document.querySelectorAll('span[data-ai-block="'+a+'"]')[0];"aiHash"in e.dataset&&(g=e.dataset.aiHash);e="";b[a].hasOwnProperty("h")&&(e=b[a].h);f&&console.log("AI CHECK block",a,"i cookie hash",e,"code hash",g);if(0==b[a][c]&&e==g)return ai_debug_cookie_status=b="max impressions reached",f&&console.log("AI CHECK block",a,b),f&&console.log(""),!1;if(0>b[a][c]&&e==g){d=new Date;d=-b[a][c]-Math.round(d.getTime()/1E3);if(0<d)return ai_debug_cookie_status=b="max imp. reached ("+Math.round(1E4*d/24/3600)/1E4+" days = "+d+" s)",f&&console.log("AI CHECK block",a,b),f&&console.log(""),!1;f&&console.log("AI CHECK block",a,"removing i");ai_set_cookie(a,"i","");b[a].hasOwnProperty("c")||b[a].hasOwnProperty("x")||(f&&console.log("AI CHECK block",a,"cookie h removed"),ai_set_cookie(a,"h",""))}}if("ipt"==c&&0==b[a][c]&&(d=new Date,g=Math.round(d.getTime()/1E3),d=b[a].it-g,0<d))return ai_debug_cookie_status=b="max imp. per time reached ("+Math.round(1E4*d/24/3600)/1E4+" days = "+d+" s)",f&&console.log("AI CHECK block",a,b),f&&console.log(""),!1;if("c"==c){g="";e=document.querySelectorAll('span[data-ai-block="'+a+'"]')[0];"aiHash"in e.dataset&&(g=e.dataset.aiHash);e="";b[a].hasOwnProperty("h")&&(e=b[a].h);f&&console.log("AI CHECK block",a,"c cookie hash",e,"code hash",g);if(0==b[a][c]&&e==g)return ai_debug_cookie_status=b="max clicks reached",f&&console.log("AI CHECK block",a,b),f&&console.log(""),!1;if(0>b[a][c]&&e==g){d=new Date;d=-b[a][c]-Math.round(d.getTime()/1E3);if(0<d)return ai_debug_cookie_status=b="max clicks reached ("+Math.round(1E4*d/24/3600)/1E4+" days = "+d+" s)",f&&console.log("AI CHECK block",a,b),f&&console.log(""),!1;f&&console.log("AI CHECK block",a,"removing c");ai_set_cookie(a,"c","");b[a].hasOwnProperty("i")||b[a].hasOwnProperty("x")||(f&&console.log("AI CHECK block",a,"cookie h removed"),ai_set_cookie(a,"h",""))}}if("cpt"==c&&0==b[a][c]&&(d=new Date,g=Math.round(d.getTime()/1E3),d=b[a].ct-g,0<d))return ai_debug_cookie_status=b="max clicks per time reached ("+ Math.round(1E4*d/24/3600)/1E4+" days = "+d+" s)",f&&console.log("AI CHECK block",a,b),f&&console.log(""),!1}if(b.hasOwnProperty("G")&&b.G.hasOwnProperty("cpt")&&0==b.G.cpt&&(d=new Date,g=Math.round(d.getTime()/1E3),d=b.G.ct-g,0<d))return ai_debug_cookie_status=b="max global clicks per time reached ("+Math.round(1E4*d/24/3600)/1E4+" days = "+d+" s)",f&&console.log("AI CHECK GLOBAL",b),f&&console.log(""),!1}ai_debug_cookie_status="OK";f&&console.log("AI CHECK block",a,"OK");f&&console.log("");return!0};ai_check_and_insert_block=function(a,f){var b="undefined"!==typeof ai_debugging;if(null==a)return!0;var c=document.getElementsByClassName(f);if(c.length){c=c[0];var g=c.closest("."+ai_block_class_def),e=ai_check_block(a);!e&&0!=parseInt(c.getAttribute("limits-fallback"))&&c.hasAttribute("data-fallback-code")&&(b&&console.log("AI CHECK FAILED, INSERTING FALLBACK BLOCK",c.getAttribute("limits-fallback")),c.setAttribute("data-code",c.getAttribute("data-fallback-code")),null!=g&&g.hasAttribute("data-ai")&&c.hasAttribute("fallback-tracking")&&c.hasAttribute("fallback_level")&&g.setAttribute("data-ai-"+c.getAttribute("fallback_level"),c.getAttribute("fallback-tracking")),e=!0);c.removeAttribute("data-selector");e?(ai_insert_code(c),g&&(b=g.querySelectorAll(".ai-debug-block"),b.length&&(g.classList.remove("ai-list-block"),g.classList.remove("ai-list-block-ip"),g.classList.remove("ai-list-block-filter"),g.style.visibility="",g.classList.contains("ai-remove-position")&&(g.style.position="")))):(b=c.closest("div[data-ai]"),null!=b&&"undefined"!=typeof b.getAttribute("data-ai")&&(e=JSON.parse(b64d(b.getAttribute("data-ai"))),"undefined"!==typeof e&&e.constructor===Array&&(e[1]="",b.setAttribute("data-ai",b64e(JSON.stringify(e))))),g&&(b=g.querySelectorAll(".ai-debug-block"),b.length&&(g.classList.remove("ai-list-block"),g.classList.remove("ai-list-block-ip"),g.classList.remove("ai-list-block-filter"),g.style.visibility="",g.classList.contains("ai-remove-position")&&(g.style.position=""))));c.classList.remove(f)}c=document.querySelectorAll("."+ f+"-dbg");g=0;for(b=c.length;g<b;g++)e=c[g],e.querySelector(".ai-status").textContent=ai_debug_cookie_status,e.querySelector(".ai-cookie-data").textContent=ai_get_cookie_text(a),e.classList.remove(f+"-dbg")};ai_load_cookie=function(){var a="undefined"!==typeof ai_debugging,f=m(AiCookies.get("aiBLOCKS"));null==f&&(f={},a&&console.log("AI COOKIE NOT PRESENT"));a&&console.log("AI COOKIE LOAD",f);return f};ai_set_cookie=function(a,f,b){var c="undefined"!==typeof ai_debugging;c&&console.log("AI COOKIE SET block:",a,"property:",f,"value:",b);var g=ai_load_cookie();if(""===b){if(g.hasOwnProperty(a)){delete g[a][f];a:{f=g[a];for(e in f)if(f.hasOwnProperty(e)){var e=!1;break a}e=!0}e&&delete g[a]}}else g.hasOwnProperty(a)||(g[a]={}),g[a][f]=b;0===Object.keys(g).length&&g.constructor===Object?(AiCookies.remove("aiBLOCKS"),c&&console.log("AI COOKIE REMOVED")):AiCookies.set("aiBLOCKS",JSON.stringify(g),{expires:365,path:"/"});if(c)if(a=m(AiCookies.get("aiBLOCKS")),"undefined"!=typeof a){console.log("AI COOKIE NEW",a);console.log("AI COOKIE DATA:");for(var d in a){for(var h in a[d])"x"==h?(c=new Date,c=a[d][h]-Math.round(c.getTime()/1E3),console.log(" BLOCK",d,"closed for",c,"s = ",Math.round(1E4*c/3600/24)/1E4,"days")):"d"==h?console.log(" BLOCK",d,"delayed for",a[d][h],"pageviews"):"e"==h?console.log(" BLOCK",d,"show every",a[d][h],"pageviews"):"i"==h?(e=a[d][h],0<=e?console.log(" BLOCK",d,a[d][h],"impressions until limit"):(c=new Date,c=-e-Math.round(c.getTime()/1E3),console.log(" BLOCK",d,"max impressions, closed for",c,"s =",Math.round(1E4*c/3600/24)/1E4,"days"))):"ipt"==h?console.log(" BLOCK",d,a[d][h],"impressions until limit per time period"):"it"==h?(c=new Date,c=a[d][h]-Math.round(c.getTime()/1E3),console.log(" BLOCK",d,"impressions limit expiration in",c,"s =",Math.round(1E4*c/3600/24)/1E4,"days")):"c"==h?(e=a[d][h],0<=e?console.log(" BLOCK",d,e,"clicks until limit"):(c=new Date,c=-e-Math.round(c.getTime()/1E3),console.log(" BLOCK",d,"max clicks, closed for",c,"s =",Math.round(1E4*c/3600/24)/1E4,"days"))):"cpt"==h?console.log(" BLOCK",d,a[d][h],"clicks until limit per time period"):"ct"==h?(c=new Date,c=a[d][h]-Math.round(c.getTime()/1E3),console.log(" BLOCK",d,"clicks limit expiration in ",c,"s =",Math.round(1E4*c/3600/24)/1E4,"days")):"h"==h?console.log(" BLOCK",d,"hash",a[d][h]):console.log(" ?:",d,":",h,a[d][h]);console.log("")}}else console.log("AI COOKIE NOT PRESENT");return g};ai_get_cookie_text=function(a){var f=m(AiCookies.get("aiBLOCKS"));null==f&&(f={});var b="";f.hasOwnProperty("G")&&(b="G["+JSON.stringify(f.G).replace(/"/g,"").replace("{","").replace("}","")+"] ");var c="";f.hasOwnProperty(a)&&(c=JSON.stringify(f[a]).replace(/"/g,"").replace("{","").replace("}",""));return b+c}};var ai_insertion_js=!0,ai_block_class_def="code-block";if("undefined"!=typeof ai_insertion_js){ai_insert=function(a,h,l){if(-1!=h.indexOf(":eq("))if(window.jQuery&&window.jQuery.fn)var n=jQuery(h);else{console.error("AI INSERT USING jQuery QUERIES:",h,"- jQuery not found");return}else n=document.querySelectorAll(h);for(var u=0,y=n.length;u<y;u++){var d=n[u];selector_string=d.hasAttribute("id")?"#"+d.getAttribute("id"):d.hasAttribute("class")?"."+d.getAttribute("class").replace(RegExp(" ","g"),"."):"";var w=document.createElement("div");w.innerHTML=l;var m=w.getElementsByClassName("ai-selector-counter")[0];null!=m&&(m.innerText=u+1);m=w.getElementsByClassName("ai-debug-name ai-main")[0];if(null!=m){var r=a.toUpperCase();"undefined"!=typeof ai_front&&("before"==a?r=ai_front.insertion_before:"after"==a?r=ai_front.insertion_after:"prepend"==a?r=ai_front.insertion_prepend:"append"==a?r=ai_front.insertion_append:"replace-content"==a?r=ai_front.insertion_replace_content:"replace-element"==a&&(r=ai_front.insertion_replace_element));-1==selector_string.indexOf(".ai-viewports")&&(m.innerText=r+" "+h+" ("+d.tagName.toLowerCase()+selector_string+")")}m=document.createRange();try{var v=m.createContextualFragment(w.innerHTML)}catch(t){}"before"==a?d.parentNode.insertBefore(v,d):"after"==a?d.parentNode.insertBefore(v,d.nextSibling):"prepend"==a?d.insertBefore(v,d.firstChild):"append"==a?d.insertBefore(v,null):"replace-content"==a?(d.innerHTML="",d.insertBefore(v,null)):"replace-element"==a&&(d.parentNode.insertBefore(v,d),d.parentNode.removeChild(d));z()}};ai_insert_code=function(a){function h(m,r){return null==m?!1:m.classList?m.classList.contains(r):-1<(" "+m.className+" ").indexOf(" "+r+" ")}function l(m,r){null!=m&&(m.classList?m.classList.add(r):m.className+=" "+r)}function n(m,r){null!=m&&(m.classList?m.classList.remove(r):m.className=m.className.replace(new RegExp("(^|\\b)"+r.split(" ").join("|")+"(\\b|$)","gi")," "))}if("undefined"!=typeof a){var u=!1;if(h(a,"no-visibility-check")||a.offsetWidth||a.offsetHeight||a.getClientRects().length){u=a.getAttribute("data-code");var y=a.getAttribute("data-insertion-position"),d=a.getAttribute("data-selector");if(null!=u)if(null!=y&&null!=d){if(-1!=d.indexOf(":eq(")?window.jQuery&&window.jQuery.fn&&jQuery(d).length:document.querySelectorAll(d).length)ai_insert(y,d,b64d(u)),n(a,"ai-viewports")}else{y=document.createRange();try{var w=y.createContextualFragment(b64d(u))}catch(m){}a.parentNode.insertBefore(w,a.nextSibling);n(a,"ai-viewports")}u=!0}else w=a.previousElementSibling,h(w,"ai-debug-bar")&&h(w,"ai-debug-script")&&(n(w,"ai-debug-script"),l(w,"ai-debug-viewport-invisible")),n(a,"ai-viewports");return u}};ai_insert_list_code=function(a){var h=document.getElementsByClassName(a)[0];if("undefined"!=typeof h){var l=ai_insert_code(h),n=h.closest("div."+ai_block_class_def);if(n){l||n.removeAttribute("data-ai");var u=n.querySelectorAll(".ai-debug-block");n&&u.length&&(n.classList.remove("ai-list-block"),n.classList.remove("ai-list-block-ip"),n.classList.remove("ai-list-block-filter"),n.style.visibility="",n.classList.contains("ai-remove-position")&&(n.style.position=""))}h.classList.remove(a);l&&z()}};ai_insert_viewport_code=function(a){var h=document.getElementsByClassName(a)[0];if("undefined"!=typeof h){var l=ai_insert_code(h);h.classList.remove(a);l&&(a=h.closest("div."+ai_block_class_def),null!=a&&(l=h.getAttribute("style"),null!=l&&a.setAttribute("style",a.getAttribute("style")+" "+l)));setTimeout(function(){h.removeAttribute("style")},2);z()}};ai_insert_adsense_fallback_codes=function(a){a.style.display="none";var h=a.closest(".ai-fallback-adsense"),l=h.nextElementSibling;l.getAttribute("data-code")?ai_insert_code(l)&&z():l.style.display="block";h.classList.contains("ai-empty-code")&&null!=a.closest("."+ai_block_class_def)&&(a=a.closest("."+ai_block_class_def).getElementsByClassName("code-block-label"),0!=a.length&&(a[0].style.display="none"))};ai_insert_code_by_class=function(a){var h=document.getElementsByClassName(a)[0];"undefined"!=typeof h&&(ai_insert_code(h),h.classList.remove(a))};ai_insert_client_code=function(a,h){var l=document.getElementsByClassName(a)[0];if("undefined"!=typeof l){var n=l.getAttribute("data-code");null!=n&&ai_check_block()&&(l.setAttribute("data-code",n.substring(Math.floor(h/19))),ai_insert_code_by_class(a),l.remove())}};ai_process_elements_active=!1;function z(){ai_process_elements_active||setTimeout(function(){ai_process_elements_active=!1;"function"==typeof ai_process_rotations&&ai_process_rotations();"function"==typeof ai_process_lists&&ai_process_lists();"function"==typeof ai_process_ip_addresses&&ai_process_ip_addresses();"function"==typeof ai_process_filter_hooks&&ai_process_filter_hooks();"function"==typeof ai_adb_process_blocks&&ai_adb_process_blocks();"function"==typeof ai_process_impressions&&1==ai_tracking_finished&&ai_process_impressions();"function"==typeof ai_install_click_trackers&&1==ai_tracking_finished&&ai_install_click_trackers();"function"==typeof ai_install_close_buttons&&ai_install_close_buttons(document);"function"==typeof ai_process_wait_for_interaction&&ai_process_wait_for_interaction();"function"==typeof ai_process_delayed_blocks&&ai_process_delayed_blocks()},5);ai_process_elements_active=!0}const B=document.querySelector("body");(new MutationObserver(function(a,h){for(const l of a)"attributes"===l.type&&"data-ad-status"==l.attributeName&&"unfilled"==l.target.dataset.adStatus&&l.target.closest(".ai-fallback-adsense")&&ai_insert_adsense_fallback_codes(l.target)})).observe(B,{attributes:!0,childList:!1,subtree:!0});var Arrive=function(a,h,l){function n(t,c,e){d.addMethod(c,e,t.unbindEvent);d.addMethod(c,e,t.unbindEventWithSelectorOrCallback);d.addMethod(c,e,t.unbindEventWithSelectorAndCallback)}function u(t){t.arrive=r.bindEvent;n(r,t,"unbindArrive");t.leave=v.bindEvent;n(v,t,"unbindLeave")}if(a.MutationObserver&&"undefined"!==typeof HTMLElement){var y=0,d=function(){var t=HTMLElement.prototype.matches||HTMLElement.prototype.webkitMatchesSelector||HTMLElement.prototype.mozMatchesSelector||HTMLElement.prototype.msMatchesSelector;return{matchesSelector:function(c,e){return c instanceof HTMLElement&&t.call(c,e)},addMethod:function(c,e,f){var b=c[e];c[e]=function(){if(f.length==arguments.length)return f.apply(this,arguments);if("function"==typeof b)return b.apply(this,arguments)}},callCallbacks:function(c,e){e&&e.options.onceOnly&&1==e.firedElems.length&&(c=[c[0]]);for(var f=0,b;b=c[f];f++)b&&b.callback&&b.callback.call(b.elem,b.elem);e&&e.options.onceOnly&&1==e.firedElems.length&&e.me.unbindEventWithSelectorAndCallback.call(e.target,e.selector,e.callback)},checkChildNodesRecursively:function(c,e,f,b){for(var g=0,k;k=c[g];g++)f(k,e,b)&&b.push({callback:e.callback,elem:k}),0<k.childNodes.length&&d.checkChildNodesRecursively(k.childNodes,e,f,b)},mergeArrays:function(c,e){var f={},b;for(b in c)c.hasOwnProperty(b)&&(f[b]=c[b]);for(b in e)e.hasOwnProperty(b)&&(f[b]=e[b]);return f},toElementsArray:function(c){"undefined"===typeof c||"number"===typeof c.length&&c!==a||(c=[c]);return c}}}(),w=function(){var t=function(){this._eventsBucket=[];this._beforeRemoving=this._beforeAdding=null};t.prototype.addEvent=function(c,e,f,b){c={target:c,selector:e,options:f,callback:b,firedElems:[]};this._beforeAdding&&this._beforeAdding(c);this._eventsBucket.push(c);return c};t.prototype.removeEvent=function(c){for(var e=this._eventsBucket.length-1,f;f=this._eventsBucket[e];e--)c(f)&&(this._beforeRemoving&&this._beforeRemoving(f),(f=this._eventsBucket.splice(e,1))&&f.length&&(f[0].callback=null))};t.prototype.beforeAdding=function(c){this._beforeAdding=c};t.prototype.beforeRemoving=function(c){this._beforeRemoving=c};return t}(),m=function(t,c){var e=new w,f=this,b={fireOnAttributesModification:!1};e.beforeAdding(function(g){var k=g.target;if(k===a.document||k===a)k=document.getElementsByTagName("html")[0];var p=new MutationObserver(function(x){c.call(this,x,g)});var q=t(g.options);p.observe(k,q);g.observer=p;g.me=f});e.beforeRemoving(function(g){g.observer.disconnect()});this.bindEvent=function(g,k,p){k=d.mergeArrays(b,k);for(var q=d.toElementsArray(this),x=0;x<q.length;x++)e.addEvent(q[x],g,k,p)};this.unbindEvent=function(){var g=d.toElementsArray(this);e.removeEvent(function(k){for(var p=0;p<g.length;p++)if(this===l||k.target===g[p])return!0;return!1})};this.unbindEventWithSelectorOrCallback=function(g){var k=d.toElementsArray(this);e.removeEvent("function"===typeof g?function(p){for(var q=0;q<k.length;q++)if((this===l||p.target===k[q])&&p.callback===g)return!0;return!1}:function(p){for(var q=0;q<k.length;q++)if((this===l||p.target===k[q])&&p.selector===g)return!0;return!1})};this.unbindEventWithSelectorAndCallback=function(g,k){var p=d.toElementsArray(this);e.removeEvent(function(q){for(var x=0;x<p.length;x++)if((this===l||q.target===p[x])&&q.selector===g&&q.callback===k)return!0;return!1})};return this},r=new function(){function t(f,b,g){return d.matchesSelector(f,b.selector)&&(f._id===l&&(f._id=y++),-1==b.firedElems.indexOf(f._id))?(b.firedElems.push(f._id),!0):!1}var c={fireOnAttributesModification:!1,onceOnly:!1,existing:!1};r=new m(function(f){var b={attributes:!1,childList:!0,subtree:!0};f.fireOnAttributesModification&&(b.attributes=!0);return b},function(f,b){f.forEach(function(g){var k=g.addedNodes,p=g.target,q=[];null!==k&&0<k.length?d.checkChildNodesRecursively(k,b,t,q):"attributes"===g.type&&t(p,b,q)&&q.push({callback:b.callback,elem:p});d.callCallbacks(q,b)})});var e=r.bindEvent;r.bindEvent=function(f,b,g){"undefined"===typeof g?(g=b,b=c):b=d.mergeArrays(c,b);var k=d.toElementsArray(this);if(b.existing){for(var p=[],q=0;q<k.length;q++)for(var x=k[q].querySelectorAll(f),A=0;A<x.length;A++)p.push({callback:g,elem:x[A]});if(b.onceOnly&&p.length)return g.call(p[0].elem,p[0].elem);setTimeout(d.callCallbacks,1,p)}e.call(this,f,b,g)};return r},v=new function(){function t(f,b){return d.matchesSelector(f,b.selector)}var c={};v=new m(function(){return{childList:!0,subtree:!0}},function(f,b){f.forEach(function(g){g=g.removedNodes;var k=[];null!==g&&0<g.length&&d.checkChildNodesRecursively(g,b,t,k);d.callCallbacks(k,b)})});var e=v.bindEvent;v.bindEvent=function(f,b,g){"undefined"===typeof g?(g=b,b=c):b=d.mergeArrays(c,b);e.call(this,f,b,g)};return v};h&&u(h.fn);u(HTMLElement.prototype);u(NodeList.prototype);u(HTMLCollection.prototype);u(HTMLDocument.prototype);u(Window.prototype);h={};n(r,h,"unbindAllArrive");n(v,h,"unbindAllLeave");return h}}(window,"undefined"===typeof jQuery?null:jQuery,void 0)};;!function(a,b){a(function(){"use strict";function a(a,b){return null!=a&&null!=b&&a.toLowerCase()===b.toLowerCase()}function c(a,b){var c,d,e=a.length;if(!e||!b)return!1;for(c=b.toLowerCase(),d=0;d<e;++d)if(c===a[d].toLowerCase())return!0;return!1}function d(a){for(var b in a)i.call(a,b)&&(a[b]=new RegExp(a[b],"i"))}function e(a){return(a||"").substr(0,500)}function f(a,b){this.ua=e(a),this._cache={},this.maxPhoneWidth=b||600}var g={};g.mobileDetectRules={phones:{iPhone:"\\biPhone\\b|\\biPod\\b",BlackBerry:"BlackBerry|\\bBB10\\b|rim[0-9]+|\\b(BBA100|BBB100|BBD100|BBE100|BBF100|STH100)\\b-[0-9]+",Pixel:"; \\bPixel\\b",HTC:"HTC|HTC.*(Sensation|Evo|Vision|Explorer|6800|8100|8900|A7272|S510e|C110e|Legend|Desire|T8282)|APX515CKT|Qtek9090|APA9292KT|HD_mini|Sensation.*Z710e|PG86100|Z715e|Desire.*(A8181|HD)|ADR6200|ADR6400L|ADR6425|001HT|Inspire 4G|Android.*\\bEVO\\b|T-Mobile G1|Z520m|Android [0-9.]+; Pixel",Nexus:"Nexus One|Nexus S|Galaxy.*Nexus|Android.*Nexus.*Mobile|Nexus 4|Nexus 5|Nexus 5X|Nexus 6",Dell:"Dell[;]? (Streak|Aero|Venue|Venue Pro|Flash|Smoke|Mini 3iX)|XCD28|XCD35|\\b001DL\\b|\\b101DL\\b|\\bGS01\\b",Motorola:"Motorola|DROIDX|DROID BIONIC|\\bDroid\\b.*Build|Android.*Xoom|HRI39|MOT-|A1260|A1680|A555|A853|A855|A953|A955|A956|Motorola.*ELECTRIFY|Motorola.*i1|i867|i940|MB200|MB300|MB501|MB502|MB508|MB511|MB520|MB525|MB526|MB611|MB612|MB632|MB810|MB855|MB860|MB861|MB865|MB870|ME501|ME502|ME511|ME525|ME600|ME632|ME722|ME811|ME860|ME863|ME865|MT620|MT710|MT716|MT720|MT810|MT870|MT917|Motorola.*TITANIUM|WX435|WX445|XT300|XT301|XT311|XT316|XT317|XT319|XT320|XT390|XT502|XT530|XT531|XT532|XT535|XT603|XT610|XT611|XT615|XT681|XT701|XT702|XT711|XT720|XT800|XT806|XT860|XT862|XT875|XT882|XT883|XT894|XT901|XT907|XT909|XT910|XT912|XT928|XT926|XT915|XT919|XT925|XT1021|\\bMoto E\\b|XT1068|XT1092|XT1052",Samsung:"\\bSamsung\\b|SM-G950F|SM-G955F|SM-G9250|GT-19300|SGH-I337|BGT-S5230|GT-B2100|GT-B2700|GT-B2710|GT-B3210|GT-B3310|GT-B3410|GT-B3730|GT-B3740|GT-B5510|GT-B5512|GT-B5722|GT-B6520|GT-B7300|GT-B7320|GT-B7330|GT-B7350|GT-B7510|GT-B7722|GT-B7800|GT-C3010|GT-C3011|GT-C3060|GT-C3200|GT-C3212|GT-C3212I|GT-C3262|GT-C3222|GT-C3300|GT-C3300K|GT-C3303|GT-C3303K|GT-C3310|GT-C3322|GT-C3330|GT-C3350|GT-C3500|GT-C3510|GT-C3530|GT-C3630|GT-C3780|GT-C5010|GT-C5212|GT-C6620|GT-C6625|GT-C6712|GT-E1050|GT-E1070|GT-E1075|GT-E1080|GT-E1081|GT-E1085|GT-E1087|GT-E1100|GT-E1107|GT-E1110|GT-E1120|GT-E1125|GT-E1130|GT-E1160|GT-E1170|GT-E1175|GT-E1180|GT-E1182|GT-E1200|GT-E1210|GT-E1225|GT-E1230|GT-E1390|GT-E2100|GT-E2120|GT-E2121|GT-E2152|GT-E2220|GT-E2222|GT-E2230|GT-E2232|GT-E2250|GT-E2370|GT-E2550|GT-E2652|GT-E3210|GT-E3213|GT-I5500|GT-I5503|GT-I5700|GT-I5800|GT-I5801|GT-I6410|GT-I6420|GT-I7110|GT-I7410|GT-I7500|GT-I8000|GT-I8150|GT-I8160|GT-I8190|GT-I8320|GT-I8330|GT-I8350|GT-I8530|GT-I8700|GT-I8703|GT-I8910|GT-I9000|GT-I9001|GT-I9003|GT-I9010|GT-I9020|GT-I9023|GT-I9070|GT-I9082|GT-I9100|GT-I9103|GT-I9220|GT-I9250|GT-I9300|GT-I9305|GT-I9500|GT-I9505|GT-M3510|GT-M5650|GT-M7500|GT-M7600|GT-M7603|GT-M8800|GT-M8910|GT-N7000|GT-S3110|GT-S3310|GT-S3350|GT-S3353|GT-S3370|GT-S3650|GT-S3653|GT-S3770|GT-S3850|GT-S5210|GT-S5220|GT-S5229|GT-S5230|GT-S5233|GT-S5250|GT-S5253|GT-S5260|GT-S5263|GT-S5270|GT-S5300|GT-S5330|GT-S5350|GT-S5360|GT-S5363|GT-S5369|GT-S5380|GT-S5380D|GT-S5560|GT-S5570|GT-S5600|GT-S5603|GT-S5610|GT-S5620|GT-S5660|GT-S5670|GT-S5690|GT-S5750|GT-S5780|GT-S5830|GT-S5839|GT-S6102|GT-S6500|GT-S7070|GT-S7200|GT-S7220|GT-S7230|GT-S7233|GT-S7250|GT-S7500|GT-S7530|GT-S7550|GT-S7562|GT-S7710|GT-S8000|GT-S8003|GT-S8500|GT-S8530|GT-S8600|SCH-A310|SCH-A530|SCH-A570|SCH-A610|SCH-A630|SCH-A650|SCH-A790|SCH-A795|SCH-A850|SCH-A870|SCH-A890|SCH-A930|SCH-A950|SCH-A970|SCH-A990|SCH-I100|SCH-I110|SCH-I400|SCH-I405|SCH-I500|SCH-I510|SCH-I515|SCH-I600|SCH-I730|SCH-I760|SCH-I770|SCH-I830|SCH-I910|SCH-I920|SCH-I959|SCH-LC11|SCH-N150|SCH-N300|SCH-R100|SCH-R300|SCH-R351|SCH-R400|SCH-R410|SCH-T300|SCH-U310|SCH-U320|SCH-U350|SCH-U360|SCH-U365|SCH-U370|SCH-U380|SCH-U410|SCH-U430|SCH-U450|SCH-U460|SCH-U470|SCH-U490|SCH-U540|SCH-U550|SCH-U620|SCH-U640|SCH-U650|SCH-U660|SCH-U700|SCH-U740|SCH-U750|SCH-U810|SCH-U820|SCH-U900|SCH-U940|SCH-U960|SCS-26UC|SGH-A107|SGH-A117|SGH-A127|SGH-A137|SGH-A157|SGH-A167|SGH-A177|SGH-A187|SGH-A197|SGH-A227|SGH-A237|SGH-A257|SGH-A437|SGH-A517|SGH-A597|SGH-A637|SGH-A657|SGH-A667|SGH-A687|SGH-A697|SGH-A707|SGH-A717|SGH-A727|SGH-A737|SGH-A747|SGH-A767|SGH-A777|SGH-A797|SGH-A817|SGH-A827|SGH-A837|SGH-A847|SGH-A867|SGH-A877|SGH-A887|SGH-A897|SGH-A927|SGH-B100|SGH-B130|SGH-B200|SGH-B220|SGH-C100|SGH-C110|SGH-C120|SGH-C130|SGH-C140|SGH-C160|SGH-C170|SGH-C180|SGH-C200|SGH-C207|SGH-C210|SGH-C225|SGH-C230|SGH-C417|SGH-C450|SGH-D307|SGH-D347|SGH-D357|SGH-D407|SGH-D415|SGH-D780|SGH-D807|SGH-D980|SGH-E105|SGH-E200|SGH-E315|SGH-E316|SGH-E317|SGH-E335|SGH-E590|SGH-E635|SGH-E715|SGH-E890|SGH-F300|SGH-F480|SGH-I200|SGH-I300|SGH-I320|SGH-I550|SGH-I577|SGH-I600|SGH-I607|SGH-I617|SGH-I627|SGH-I637|SGH-I677|SGH-I700|SGH-I717|SGH-I727|SGH-i747M|SGH-I777|SGH-I780|SGH-I827|SGH-I847|SGH-I857|SGH-I896|SGH-I897|SGH-I900|SGH-I907|SGH-I917|SGH-I927|SGH-I937|SGH-I997|SGH-J150|SGH-J200|SGH-L170|SGH-L700|SGH-M110|SGH-M150|SGH-M200|SGH-N105|SGH-N500|SGH-N600|SGH-N620|SGH-N625|SGH-N700|SGH-N710|SGH-P107|SGH-P207|SGH-P300|SGH-P310|SGH-P520|SGH-P735|SGH-P777|SGH-Q105|SGH-R210|SGH-R220|SGH-R225|SGH-S105|SGH-S307|SGH-T109|SGH-T119|SGH-T139|SGH-T209|SGH-T219|SGH-T229|SGH-T239|SGH-T249|SGH-T259|SGH-T309|SGH-T319|SGH-T329|SGH-T339|SGH-T349|SGH-T359|SGH-T369|SGH-T379|SGH-T409|SGH-T429|SGH-T439|SGH-T459|SGH-T469|SGH-T479|SGH-T499|SGH-T509|SGH-T519|SGH-T539|SGH-T559|SGH-T589|SGH-T609|SGH-T619|SGH-T629|SGH-T639|SGH-T659|SGH-T669|SGH-T679|SGH-T709|SGH-T719|SGH-T729|SGH-T739|SGH-T746|SGH-T749|SGH-T759|SGH-T769|SGH-T809|SGH-T819|SGH-T839|SGH-T919|SGH-T929|SGH-T939|SGH-T959|SGH-T989|SGH-U100|SGH-U200|SGH-U800|SGH-V205|SGH-V206|SGH-X100|SGH-X105|SGH-X120|SGH-X140|SGH-X426|SGH-X427|SGH-X475|SGH-X495|SGH-X497|SGH-X507|SGH-X600|SGH-X610|SGH-X620|SGH-X630|SGH-X700|SGH-X820|SGH-X890|SGH-Z130|SGH-Z150|SGH-Z170|SGH-ZX10|SGH-ZX20|SHW-M110|SPH-A120|SPH-A400|SPH-A420|SPH-A460|SPH-A500|SPH-A560|SPH-A600|SPH-A620|SPH-A660|SPH-A700|SPH-A740|SPH-A760|SPH-A790|SPH-A800|SPH-A820|SPH-A840|SPH-A880|SPH-A900|SPH-A940|SPH-A960|SPH-D600|SPH-D700|SPH-D710|SPH-D720|SPH-I300|SPH-I325|SPH-I330|SPH-I350|SPH-I500|SPH-I600|SPH-I700|SPH-L700|SPH-M100|SPH-M220|SPH-M240|SPH-M300|SPH-M305|SPH-M320|SPH-M330|SPH-M350|SPH-M360|SPH-M370|SPH-M380|SPH-M510|SPH-M540|SPH-M550|SPH-M560|SPH-M570|SPH-M580|SPH-M610|SPH-M620|SPH-M630|SPH-M800|SPH-M810|SPH-M850|SPH-M900|SPH-M910|SPH-M920|SPH-M930|SPH-N100|SPH-N200|SPH-N240|SPH-N300|SPH-N400|SPH-Z400|SWC-E100|SCH-i909|GT-N7100|GT-N7105|SCH-I535|SM-N900A|SGH-I317|SGH-T999L|GT-S5360B|GT-I8262|GT-S6802|GT-S6312|GT-S6310|GT-S5312|GT-S5310|GT-I9105|GT-I8510|GT-S6790N|SM-G7105|SM-N9005|GT-S5301|GT-I9295|GT-I9195|SM-C101|GT-S7392|GT-S7560|GT-B7610|GT-I5510|GT-S7582|GT-S7530E|GT-I8750|SM-G9006V|SM-G9008V|SM-G9009D|SM-G900A|SM-G900D|SM-G900F|SM-G900H|SM-G900I|SM-G900J|SM-G900K|SM-G900L|SM-G900M|SM-G900P|SM-G900R4|SM-G900S|SM-G900T|SM-G900V|SM-G900W8|SHV-E160K|SCH-P709|SCH-P729|SM-T2558|GT-I9205|SM-G9350|SM-J120F|SM-G920F|SM-G920V|SM-G930F|SM-N910C|SM-A310F|GT-I9190|SM-J500FN|SM-G903F|SM-J330F|SM-G610F|SM-G981B|SM-G892A|SM-A530F",LG:"\\bLG\\b;|LG[- ]?(C800|C900|E400|E610|E900|E-900|F160|F180K|F180L|F180S|730|855|L160|LS740|LS840|LS970|LU6200|MS690|MS695|MS770|MS840|MS870|MS910|P500|P700|P705|VM696|AS680|AS695|AX840|C729|E970|GS505|272|C395|E739BK|E960|L55C|L75C|LS696|LS860|P769BK|P350|P500|P509|P870|UN272|US730|VS840|VS950|LN272|LN510|LS670|LS855|LW690|MN270|MN510|P509|P769|P930|UN200|UN270|UN510|UN610|US670|US740|US760|UX265|UX840|VN271|VN530|VS660|VS700|VS740|VS750|VS910|VS920|VS930|VX9200|VX11000|AX840A|LW770|P506|P925|P999|E612|D955|D802|MS323|M257)|LM-G710",Sony:"SonyST|SonyLT|SonyEricsson|SonyEricssonLT15iv|LT18i|E10i|LT28h|LT26w|SonyEricssonMT27i|C5303|C6902|C6903|C6906|C6943|D2533|SOV34|601SO|F8332",Asus:"Asus.*Galaxy|PadFone.*Mobile",Xiaomi:"^(?!.*\\bx11\\b).*xiaomi.*$|POCOPHONE F1|MI 8|Redmi Note 9S|Redmi Note 5A Prime|N2G47H|M2001J2G|M2001J2I|M1805E10A|M2004J11G|M1902F1G|M2002J9G|M2004J19G|M2003J6A1G",NokiaLumia:"Lumia [0-9]{3,4}",Micromax:"Micromax.*\\b(A210|A92|A88|A72|A111|A110Q|A115|A116|A110|A90S|A26|A51|A35|A54|A25|A27|A89|A68|A65|A57|A90)\\b",Palm:"PalmSource|Palm",Vertu:"Vertu|Vertu.*Ltd|Vertu.*Ascent|Vertu.*Ayxta|Vertu.*Constellation(F|Quest)?|Vertu.*Monika|Vertu.*Signature",Pantech:"PANTECH|IM-A850S|IM-A840S|IM-A830L|IM-A830K|IM-A830S|IM-A820L|IM-A810K|IM-A810S|IM-A800S|IM-T100K|IM-A725L|IM-A780L|IM-A775C|IM-A770K|IM-A760S|IM-A750K|IM-A740S|IM-A730S|IM-A720L|IM-A710K|IM-A690L|IM-A690S|IM-A650S|IM-A630K|IM-A600S|VEGA PTL21|PT003|P8010|ADR910L|P6030|P6020|P9070|P4100|P9060|P5000|CDM8992|TXT8045|ADR8995|IS11PT|P2030|P6010|P8000|PT002|IS06|CDM8999|P9050|PT001|TXT8040|P2020|P9020|P2000|P7040|P7000|C790",Fly:"IQ230|IQ444|IQ450|IQ440|IQ442|IQ441|IQ245|IQ256|IQ236|IQ255|IQ235|IQ245|IQ275|IQ240|IQ285|IQ280|IQ270|IQ260|IQ250",Wiko:"KITE 4G|HIGHWAY|GETAWAY|STAIRWAY|DARKSIDE|DARKFULL|DARKNIGHT|DARKMOON|SLIDE|WAX 4G|RAINBOW|BLOOM|SUNSET|GOA(?!nna)|LENNY|BARRY|IGGY|OZZY|CINK FIVE|CINK PEAX|CINK PEAX 2|CINK SLIM|CINK SLIM 2|CINK +|CINK KING|CINK PEAX|CINK SLIM|SUBLIM",iMobile:"i-mobile (IQ|i-STYLE|idea|ZAA|Hitz)",SimValley:"\\b(SP-80|XT-930|SX-340|XT-930|SX-310|SP-360|SP60|SPT-800|SP-120|SPT-800|SP-140|SPX-5|SPX-8|SP-100|SPX-8|SPX-12)\\b",Wolfgang:"AT-B24D|AT-AS50HD|AT-AS40W|AT-AS55HD|AT-AS45q2|AT-B26D|AT-AS50Q",Alcatel:"Alcatel",Nintendo:"Nintendo (3DS|Switch)",Amoi:"Amoi",INQ:"INQ",OnePlus:"ONEPLUS",GenericPhone:"Tapatalk|PDA;|SAGEM|\\bmmp\\b|pocket|\\bpsp\\b|symbian|Smartphone|smartfon|treo|up.browser|up.link|vodafone|\\bwap\\b|nokia|Series40|Series60|S60|SonyEricsson|N900|MAUI.*WAP.*Browser"},tablets:{iPad:"iPad|iPad.*Mobile",NexusTablet:"Android.*Nexus[\\s]+(7|9|10)",GoogleTablet:"Android.*Pixel C",SamsungTablet:"SAMSUNG.*Tablet|Galaxy.*Tab|SC-01C|GT-P1000|GT-P1003|GT-P1010|GT-P3105|GT-P6210|GT-P6800|GT-P6810|GT-P7100|GT-P7300|GT-P7310|GT-P7500|GT-P7510|SCH-I800|SCH-I815|SCH-I905|SGH-I957|SGH-I987|SGH-T849|SGH-T859|SGH-T869|SPH-P100|GT-P3100|GT-P3108|GT-P3110|GT-P5100|GT-P5110|GT-P6200|GT-P7320|GT-P7511|GT-N8000|GT-P8510|SGH-I497|SPH-P500|SGH-T779|SCH-I705|SCH-I915|GT-N8013|GT-P3113|GT-P5113|GT-P8110|GT-N8010|GT-N8005|GT-N8020|GT-P1013|GT-P6201|GT-P7501|GT-N5100|GT-N5105|GT-N5110|SHV-E140K|SHV-E140L|SHV-E140S|SHV-E150S|SHV-E230K|SHV-E230L|SHV-E230S|SHW-M180K|SHW-M180L|SHW-M180S|SHW-M180W|SHW-M300W|SHW-M305W|SHW-M380K|SHW-M380S|SHW-M380W|SHW-M430W|SHW-M480K|SHW-M480S|SHW-M480W|SHW-M485W|SHW-M486W|SHW-M500W|GT-I9228|SCH-P739|SCH-I925|GT-I9200|GT-P5200|GT-P5210|GT-P5210X|SM-T311|SM-T310|SM-T310X|SM-T210|SM-T210R|SM-T211|SM-P600|SM-P601|SM-P605|SM-P900|SM-P901|SM-T217|SM-T217A|SM-T217S|SM-P6000|SM-T3100|SGH-I467|XE500|SM-T110|GT-P5220|GT-I9200X|GT-N5110X|GT-N5120|SM-P905|SM-T111|SM-T2105|SM-T315|SM-T320|SM-T320X|SM-T321|SM-T520|SM-T525|SM-T530NU|SM-T230NU|SM-T330NU|SM-T900|XE500T1C|SM-P605V|SM-P905V|SM-T337V|SM-T537V|SM-T707V|SM-T807V|SM-P600X|SM-P900X|SM-T210X|SM-T230|SM-T230X|SM-T325|GT-P7503|SM-T531|SM-T330|SM-T530|SM-T705|SM-T705C|SM-T535|SM-T331|SM-T800|SM-T700|SM-T537|SM-T807|SM-P907A|SM-T337A|SM-T537A|SM-T707A|SM-T807A|SM-T237|SM-T807P|SM-P607T|SM-T217T|SM-T337T|SM-T807T|SM-T116NQ|SM-T116BU|SM-P550|SM-T350|SM-T550|SM-T9000|SM-P9000|SM-T705Y|SM-T805|GT-P3113|SM-T710|SM-T810|SM-T815|SM-T360|SM-T533|SM-T113|SM-T335|SM-T715|SM-T560|SM-T670|SM-T677|SM-T377|SM-T567|SM-T357T|SM-T555|SM-T561|SM-T713|SM-T719|SM-T813|SM-T819|SM-T580|SM-T355Y?|SM-T280|SM-T817A|SM-T820|SM-W700|SM-P580|SM-T587|SM-P350|SM-P555M|SM-P355M|SM-T113NU|SM-T815Y|SM-T585|SM-T285|SM-T825|SM-W708|SM-T835|SM-T830|SM-T837V|SM-T720|SM-T510|SM-T387V|SM-P610|SM-T290|SM-T515|SM-T590|SM-T595|SM-T725|SM-T817P|SM-P585N0|SM-T395|SM-T295|SM-T865|SM-P610N|SM-P615|SM-T970|SM-T380|SM-T5950|SM-T905|SM-T231|SM-T500|SM-T860",Kindle:"Kindle|Silk.*Accelerated|Android.*\\b(KFOT|KFTT|KFJWI|KFJWA|KFOTE|KFSOWI|KFTHWI|KFTHWA|KFAPWI|KFAPWA|WFJWAE|KFSAWA|KFSAWI|KFASWI|KFARWI|KFFOWI|KFGIWI|KFMEWI)\\b|Android.*Silk/[0-9.]+ like Chrome/[0-9.]+ (?!Mobile)",SurfaceTablet:"Windows NT [0-9.]+; ARM;.*(Tablet|ARMBJS)",HPTablet:"HP Slate (7|8|10)|HP ElitePad 900|hp-tablet|EliteBook.*Touch|HP 8|Slate 21|HP SlateBook 10",AsusTablet:"^.*PadFone((?!Mobile).)*$|Transformer|TF101|TF101G|TF300T|TF300TG|TF300TL|TF700T|TF700KL|TF701T|TF810C|ME171|ME301T|ME302C|ME371MG|ME370T|ME372MG|ME172V|ME173X|ME400C|Slider SL101|\\bK00F\\b|\\bK00C\\b|\\bK00E\\b|\\bK00L\\b|TX201LA|ME176C|ME102A|\\bM80TA\\b|ME372CL|ME560CG|ME372CG|ME302KL| K010 | K011 | K017 | K01E |ME572C|ME103K|ME170C|ME171C|\\bME70C\\b|ME581C|ME581CL|ME8510C|ME181C|P01Y|PO1MA|P01Z|\\bP027\\b|\\bP024\\b|\\bP00C\\b",BlackBerryTablet:"PlayBook|RIM Tablet",HTCtablet:"HTC_Flyer_P512|HTC Flyer|HTC Jetstream|HTC-P715a|HTC EVO View 4G|PG41200|PG09410",MotorolaTablet:"xoom|sholest|MZ615|MZ605|MZ505|MZ601|MZ602|MZ603|MZ604|MZ606|MZ607|MZ608|MZ609|MZ615|MZ616|MZ617",NookTablet:"Android.*Nook|NookColor|nook browser|BNRV200|BNRV200A|BNTV250|BNTV250A|BNTV400|BNTV600|LogicPD Zoom2",AcerTablet:"Android.*; \\b(A100|A101|A110|A200|A210|A211|A500|A501|A510|A511|A700|A701|W500|W500P|W501|W501P|W510|W511|W700|G100|G100W|B1-A71|B1-710|B1-711|A1-810|A1-811|A1-830)\\b|W3-810|\\bA3-A10\\b|\\bA3-A11\\b|\\bA3-A20\\b|\\bA3-A30|A3-A40",ToshibaTablet:"Android.*(AT100|AT105|AT200|AT205|AT270|AT275|AT300|AT305|AT1S5|AT500|AT570|AT700|AT830)|TOSHIBA.*FOLIO",LGTablet:"\\bL-06C|LG-V909|LG-V900|LG-V700|LG-V510|LG-V500|LG-V410|LG-V400|LG-VK810\\b",FujitsuTablet:"Android.*\\b(F-01D|F-02F|F-05E|F-10D|M532|Q572)\\b",PrestigioTablet:"PMP3170B|PMP3270B|PMP3470B|PMP7170B|PMP3370B|PMP3570C|PMP5870C|PMP3670B|PMP5570C|PMP5770D|PMP3970B|PMP3870C|PMP5580C|PMP5880D|PMP5780D|PMP5588C|PMP7280C|PMP7280C3G|PMP7280|PMP7880D|PMP5597D|PMP5597|PMP7100D|PER3464|PER3274|PER3574|PER3884|PER5274|PER5474|PMP5097CPRO|PMP5097|PMP7380D|PMP5297C|PMP5297C_QUAD|PMP812E|PMP812E3G|PMP812F|PMP810E|PMP880TD|PMT3017|PMT3037|PMT3047|PMT3057|PMT7008|PMT5887|PMT5001|PMT5002",LenovoTablet:"Lenovo TAB|Idea(Tab|Pad)( A1|A10| K1|)|ThinkPad([ ]+)?Tablet|YT3-850M|YT3-X90L|YT3-X90F|YT3-X90X|Lenovo.*(S2109|S2110|S5000|S6000|K3011|A3000|A3500|A1000|A2107|A2109|A1107|A5500|A7600|B6000|B8000|B8080)(-|)(FL|F|HV|H|)|TB-X103F|TB-X304X|TB-X304F|TB-X304L|TB-X505F|TB-X505L|TB-X505X|TB-X605F|TB-X605L|TB-8703F|TB-8703X|TB-8703N|TB-8704N|TB-8704F|TB-8704X|TB-8704V|TB-7304F|TB-7304I|TB-7304X|Tab2A7-10F|Tab2A7-20F|TB2-X30L|YT3-X50L|YT3-X50F|YT3-X50M|YT-X705F|YT-X703F|YT-X703L|YT-X705L|YT-X705X|TB2-X30F|TB2-X30L|TB2-X30M|A2107A-F|A2107A-H|TB3-730F|TB3-730M|TB3-730X|TB-7504F|TB-7504X|TB-X704F|TB-X104F|TB3-X70F|TB-X705F|TB-8504F|TB3-X70L|TB3-710F|TB-X704L",DellTablet:"Venue 11|Venue 8|Venue 7|Dell Streak 10|Dell Streak 7",YarvikTablet:"Android.*\\b(TAB210|TAB211|TAB224|TAB250|TAB260|TAB264|TAB310|TAB360|TAB364|TAB410|TAB411|TAB420|TAB424|TAB450|TAB460|TAB461|TAB464|TAB465|TAB467|TAB468|TAB07-100|TAB07-101|TAB07-150|TAB07-151|TAB07-152|TAB07-200|TAB07-201-3G|TAB07-210|TAB07-211|TAB07-212|TAB07-214|TAB07-220|TAB07-400|TAB07-485|TAB08-150|TAB08-200|TAB08-201-3G|TAB08-201-30|TAB09-100|TAB09-211|TAB09-410|TAB10-150|TAB10-201|TAB10-211|TAB10-400|TAB10-410|TAB13-201|TAB274EUK|TAB275EUK|TAB374EUK|TAB462EUK|TAB474EUK|TAB9-200)\\b",MedionTablet:"Android.*\\bOYO\\b|LIFE.*(P9212|P9514|P9516|S9512)|LIFETAB",ArnovaTablet:"97G4|AN10G2|AN7bG3|AN7fG3|AN8G3|AN8cG3|AN7G3|AN9G3|AN7dG3|AN7dG3ST|AN7dG3ChildPad|AN10bG3|AN10bG3DT|AN9G2",IntensoTablet:"INM8002KP|INM1010FP|INM805ND|Intenso Tab|TAB1004",IRUTablet:"M702pro",MegafonTablet:"MegaFon V9|\\bZTE V9\\b|Android.*\\bMT7A\\b",EbodaTablet:"E-Boda (Supreme|Impresspeed|Izzycomm|Essential)",AllViewTablet:"Allview.*(Viva|Alldro|City|Speed|All TV|Frenzy|Quasar|Shine|TX1|AX1|AX2)",ArchosTablet:"\\b(101G9|80G9|A101IT)\\b|Qilive 97R|Archos5|\\bARCHOS (70|79|80|90|97|101|FAMILYPAD|)(b|c|)(G10| Cobalt| TITANIUM(HD|)| Xenon| Neon|XSK| 2| XS 2| PLATINUM| CARBON|GAMEPAD)\\b",AinolTablet:"NOVO7|NOVO8|NOVO10|Novo7Aurora|Novo7Basic|NOVO7PALADIN|novo9-Spark",NokiaLumiaTablet:"Lumia 2520",SonyTablet:"Sony.*Tablet|Xperia Tablet|Sony Tablet S|SO-03E|SGPT12|SGPT13|SGPT114|SGPT121|SGPT122|SGPT123|SGPT111|SGPT112|SGPT113|SGPT131|SGPT132|SGPT133|SGPT211|SGPT212|SGPT213|SGP311|SGP312|SGP321|EBRD1101|EBRD1102|EBRD1201|SGP351|SGP341|SGP511|SGP512|SGP521|SGP541|SGP551|SGP621|SGP641|SGP612|SOT31|SGP771|SGP611|SGP612|SGP712",PhilipsTablet:"\\b(PI2010|PI3000|PI3100|PI3105|PI3110|PI3205|PI3210|PI3900|PI4010|PI7000|PI7100)\\b",CubeTablet:"Android.*(K8GT|U9GT|U10GT|U16GT|U17GT|U18GT|U19GT|U20GT|U23GT|U30GT)|CUBE U8GT",CobyTablet:"MID1042|MID1045|MID1125|MID1126|MID7012|MID7014|MID7015|MID7034|MID7035|MID7036|MID7042|MID7048|MID7127|MID8042|MID8048|MID8127|MID9042|MID9740|MID9742|MID7022|MID7010",MIDTablet:"M9701|M9000|M9100|M806|M1052|M806|T703|MID701|MID713|MID710|MID727|MID760|MID830|MID728|MID933|MID125|MID810|MID732|MID120|MID930|MID800|MID731|MID900|MID100|MID820|MID735|MID980|MID130|MID833|MID737|MID960|MID135|MID860|MID736|MID140|MID930|MID835|MID733|MID4X10",MSITablet:"MSI \\b(Primo 73K|Primo 73L|Primo 81L|Primo 77|Primo 93|Primo 75|Primo 76|Primo 73|Primo 81|Primo 91|Primo 90|Enjoy 71|Enjoy 7|Enjoy 10)\\b",SMiTTablet:"Android.*(\\bMID\\b|MID-560|MTV-T1200|MTV-PND531|MTV-P1101|MTV-PND530)",RockChipTablet:"Android.*(RK2818|RK2808A|RK2918|RK3066)|RK2738|RK2808A",FlyTablet:"IQ310|Fly Vision",bqTablet:"Android.*(bq)?.*\\b(Elcano|Curie|Edison|Maxwell|Kepler|Pascal|Tesla|Hypatia|Platon|Newton|Livingstone|Cervantes|Avant|Aquaris ([E|M]10|M8))\\b|Maxwell.*Lite|Maxwell.*Plus",HuaweiTablet:"MediaPad|MediaPad 7 Youth|IDEOS S7|S7-201c|S7-202u|S7-101|S7-103|S7-104|S7-105|S7-106|S7-201|S7-Slim|M2-A01L|BAH-L09|BAH-W09|AGS-L09|CMR-AL19",NecTablet:"\\bN-06D|\\bN-08D",PantechTablet:"Pantech.*P4100",BronchoTablet:"Broncho.*(N701|N708|N802|a710)",VersusTablet:"TOUCHPAD.*[78910]|\\bTOUCHTAB\\b",ZyncTablet:"z1000|Z99 2G|z930|z990|z909|Z919|z900",PositivoTablet:"TB07STA|TB10STA|TB07FTA|TB10FTA",NabiTablet:"Android.*\\bNabi",KoboTablet:"Kobo Touch|\\bK080\\b|\\bVox\\b Build|\\bArc\\b Build",DanewTablet:"DSlide.*\\b(700|701R|702|703R|704|802|970|971|972|973|974|1010|1012)\\b",TexetTablet:"NaviPad|TB-772A|TM-7045|TM-7055|TM-9750|TM-7016|TM-7024|TM-7026|TM-7041|TM-7043|TM-7047|TM-8041|TM-9741|TM-9747|TM-9748|TM-9751|TM-7022|TM-7021|TM-7020|TM-7011|TM-7010|TM-7023|TM-7025|TM-7037W|TM-7038W|TM-7027W|TM-9720|TM-9725|TM-9737W|TM-1020|TM-9738W|TM-9740|TM-9743W|TB-807A|TB-771A|TB-727A|TB-725A|TB-719A|TB-823A|TB-805A|TB-723A|TB-715A|TB-707A|TB-705A|TB-709A|TB-711A|TB-890HD|TB-880HD|TB-790HD|TB-780HD|TB-770HD|TB-721HD|TB-710HD|TB-434HD|TB-860HD|TB-840HD|TB-760HD|TB-750HD|TB-740HD|TB-730HD|TB-722HD|TB-720HD|TB-700HD|TB-500HD|TB-470HD|TB-431HD|TB-430HD|TB-506|TB-504|TB-446|TB-436|TB-416|TB-146SE|TB-126SE",PlaystationTablet:"Playstation.*(Portable|Vita)",TrekstorTablet:"ST10416-1|VT10416-1|ST70408-1|ST702xx-1|ST702xx-2|ST80208|ST97216|ST70104-2|VT10416-2|ST10216-2A|SurfTab",PyleAudioTablet:"\\b(PTBL10CEU|PTBL10C|PTBL72BC|PTBL72BCEU|PTBL7CEU|PTBL7C|PTBL92BC|PTBL92BCEU|PTBL9CEU|PTBL9CUK|PTBL9C)\\b",AdvanTablet:"Android.* \\b(E3A|T3X|T5C|T5B|T3E|T3C|T3B|T1J|T1F|T2A|T1H|T1i|E1C|T1-E|T5-A|T4|E1-B|T2Ci|T1-B|T1-D|O1-A|E1-A|T1-A|T3A|T4i)\\b ",DanyTechTablet:"Genius Tab G3|Genius Tab S2|Genius Tab Q3|Genius Tab G4|Genius Tab Q4|Genius Tab G-II|Genius TAB GII|Genius TAB GIII|Genius Tab S1",GalapadTablet:"Android [0-9.]+; [a-z-]+; \\bG1\\b",MicromaxTablet:"Funbook|Micromax.*\\b(P250|P560|P360|P362|P600|P300|P350|P500|P275)\\b",KarbonnTablet:"Android.*\\b(A39|A37|A34|ST8|ST10|ST7|Smart Tab3|Smart Tab2)\\b",AllFineTablet:"Fine7 Genius|Fine7 Shine|Fine7 Air|Fine8 Style|Fine9 More|Fine10 Joy|Fine11 Wide",PROSCANTablet:"\\b(PEM63|PLT1023G|PLT1041|PLT1044|PLT1044G|PLT1091|PLT4311|PLT4311PL|PLT4315|PLT7030|PLT7033|PLT7033D|PLT7035|PLT7035D|PLT7044K|PLT7045K|PLT7045KB|PLT7071KG|PLT7072|PLT7223G|PLT7225G|PLT7777G|PLT7810K|PLT7849G|PLT7851G|PLT7852G|PLT8015|PLT8031|PLT8034|PLT8036|PLT8080K|PLT8082|PLT8088|PLT8223G|PLT8234G|PLT8235G|PLT8816K|PLT9011|PLT9045K|PLT9233G|PLT9735|PLT9760G|PLT9770G)\\b",YONESTablet:"BQ1078|BC1003|BC1077|RK9702|BC9730|BC9001|IT9001|BC7008|BC7010|BC708|BC728|BC7012|BC7030|BC7027|BC7026",ChangJiaTablet:"TPC7102|TPC7103|TPC7105|TPC7106|TPC7107|TPC7201|TPC7203|TPC7205|TPC7210|TPC7708|TPC7709|TPC7712|TPC7110|TPC8101|TPC8103|TPC8105|TPC8106|TPC8203|TPC8205|TPC8503|TPC9106|TPC9701|TPC97101|TPC97103|TPC97105|TPC97106|TPC97111|TPC97113|TPC97203|TPC97603|TPC97809|TPC97205|TPC10101|TPC10103|TPC10106|TPC10111|TPC10203|TPC10205|TPC10503",GUTablet:"TX-A1301|TX-M9002|Q702|kf026",PointOfViewTablet:"TAB-P506|TAB-navi-7-3G-M|TAB-P517|TAB-P-527|TAB-P701|TAB-P703|TAB-P721|TAB-P731N|TAB-P741|TAB-P825|TAB-P905|TAB-P925|TAB-PR945|TAB-PL1015|TAB-P1025|TAB-PI1045|TAB-P1325|TAB-PROTAB[0-9]+|TAB-PROTAB25|TAB-PROTAB26|TAB-PROTAB27|TAB-PROTAB26XL|TAB-PROTAB2-IPS9|TAB-PROTAB30-IPS9|TAB-PROTAB25XXL|TAB-PROTAB26-IPS10|TAB-PROTAB30-IPS10",OvermaxTablet:"OV-(SteelCore|NewBase|Basecore|Baseone|Exellen|Quattor|EduTab|Solution|ACTION|BasicTab|TeddyTab|MagicTab|Stream|TB-08|TB-09)|Qualcore 1027",HCLTablet:"HCL.*Tablet|Connect-3G-2.0|Connect-2G-2.0|ME Tablet U1|ME Tablet U2|ME Tablet G1|ME Tablet X1|ME Tablet Y2|ME Tablet Sync",DPSTablet:"DPS Dream 9|DPS Dual 7",VistureTablet:"V97 HD|i75 3G|Visture V4( HD)?|Visture V5( HD)?|Visture V10",CrestaTablet:"CTP(-)?810|CTP(-)?818|CTP(-)?828|CTP(-)?838|CTP(-)?888|CTP(-)?978|CTP(-)?980|CTP(-)?987|CTP(-)?988|CTP(-)?989",MediatekTablet:"\\bMT8125|MT8389|MT8135|MT8377\\b",ConcordeTablet:"Concorde([ ]+)?Tab|ConCorde ReadMan",GoCleverTablet:"GOCLEVER TAB|A7GOCLEVER|M1042|M7841|M742|R1042BK|R1041|TAB A975|TAB A7842|TAB A741|TAB A741L|TAB M723G|TAB M721|TAB A1021|TAB I921|TAB R721|TAB I720|TAB T76|TAB R70|TAB R76.2|TAB R106|TAB R83.2|TAB M813G|TAB I721|GCTA722|TAB I70|TAB I71|TAB S73|TAB R73|TAB R74|TAB R93|TAB R75|TAB R76.1|TAB A73|TAB A93|TAB A93.2|TAB T72|TAB R83|TAB R974|TAB R973|TAB A101|TAB A103|TAB A104|TAB A104.2|R105BK|M713G|A972BK|TAB A971|TAB R974.2|TAB R104|TAB R83.3|TAB A1042",ModecomTablet:"FreeTAB 9000|FreeTAB 7.4|FreeTAB 7004|FreeTAB 7800|FreeTAB 2096|FreeTAB 7.5|FreeTAB 1014|FreeTAB 1001 |FreeTAB 8001|FreeTAB 9706|FreeTAB 9702|FreeTAB 7003|FreeTAB 7002|FreeTAB 1002|FreeTAB 7801|FreeTAB 1331|FreeTAB 1004|FreeTAB 8002|FreeTAB 8014|FreeTAB 9704|FreeTAB 1003",VoninoTablet:"\\b(Argus[ _]?S|Diamond[ _]?79HD|Emerald[ _]?78E|Luna[ _]?70C|Onyx[ _]?S|Onyx[ _]?Z|Orin[ _]?HD|Orin[ _]?S|Otis[ _]?S|SpeedStar[ _]?S|Magnet[ _]?M9|Primus[ _]?94[ _]?3G|Primus[ _]?94HD|Primus[ _]?QS|Android.*\\bQ8\\b|Sirius[ _]?EVO[ _]?QS|Sirius[ _]?QS|Spirit[ _]?S)\\b",ECSTablet:"V07OT2|TM105A|S10OT1|TR10CS1",StorexTablet:"eZee[_']?(Tab|Go)[0-9]+|TabLC7|Looney Tunes Tab",VodafoneTablet:"SmartTab([ ]+)?[0-9]+|SmartTabII10|SmartTabII7|VF-1497|VFD 1400",EssentielBTablet:"Smart[ ']?TAB[ ]+?[0-9]+|Family[ ']?TAB2",RossMoorTablet:"RM-790|RM-997|RMD-878G|RMD-974R|RMT-705A|RMT-701|RME-601|RMT-501|RMT-711",iMobileTablet:"i-mobile i-note",TolinoTablet:"tolino tab [0-9.]+|tolino shine",AudioSonicTablet:"\\bC-22Q|T7-QC|T-17B|T-17P\\b",AMPETablet:"Android.* A78 ",SkkTablet:"Android.* (SKYPAD|PHOENIX|CYCLOPS)",TecnoTablet:"TECNO P9|TECNO DP8D",JXDTablet:"Android.* \\b(F3000|A3300|JXD5000|JXD3000|JXD2000|JXD300B|JXD300|S5800|S7800|S602b|S5110b|S7300|S5300|S602|S603|S5100|S5110|S601|S7100a|P3000F|P3000s|P101|P200s|P1000m|P200m|P9100|P1000s|S6600b|S908|P1000|P300|S18|S6600|S9100)\\b",iJoyTablet:"Tablet (Spirit 7|Essentia|Galatea|Fusion|Onix 7|Landa|Titan|Scooby|Deox|Stella|Themis|Argon|Unique 7|Sygnus|Hexen|Finity 7|Cream|Cream X2|Jade|Neon 7|Neron 7|Kandy|Scape|Saphyr 7|Rebel|Biox|Rebel|Rebel 8GB|Myst|Draco 7|Myst|Tab7-004|Myst|Tadeo Jones|Tablet Boing|Arrow|Draco Dual Cam|Aurix|Mint|Amity|Revolution|Finity 9|Neon 9|T9w|Amity 4GB Dual Cam|Stone 4GB|Stone 8GB|Andromeda|Silken|X2|Andromeda II|Halley|Flame|Saphyr 9,7|Touch 8|Planet|Triton|Unique 10|Hexen 10|Memphis 4GB|Memphis 8GB|Onix 10)",FX2Tablet:"FX2 PAD7|FX2 PAD10",XoroTablet:"KidsPAD 701|PAD[ ]?712|PAD[ ]?714|PAD[ ]?716|PAD[ ]?717|PAD[ ]?718|PAD[ ]?720|PAD[ ]?721|PAD[ ]?722|PAD[ ]?790|PAD[ ]?792|PAD[ ]?900|PAD[ ]?9715D|PAD[ ]?9716DR|PAD[ ]?9718DR|PAD[ ]?9719QR|PAD[ ]?9720QR|TelePAD1030|Telepad1032|TelePAD730|TelePAD731|TelePAD732|TelePAD735Q|TelePAD830|TelePAD9730|TelePAD795|MegaPAD 1331|MegaPAD 1851|MegaPAD 2151",ViewsonicTablet:"ViewPad 10pi|ViewPad 10e|ViewPad 10s|ViewPad E72|ViewPad7|ViewPad E100|ViewPad 7e|ViewSonic VB733|VB100a",VerizonTablet:"QTAQZ3|QTAIR7|QTAQTZ3|QTASUN1|QTASUN2|QTAXIA1",OdysTablet:"LOOX|XENO10|ODYS[ -](Space|EVO|Xpress|NOON)|\\bXELIO\\b|Xelio10Pro|XELIO7PHONETAB|XELIO10EXTREME|XELIOPT2|NEO_QUAD10",CaptivaTablet:"CAPTIVA PAD",IconbitTablet:"NetTAB|NT-3702|NT-3702S|NT-3702S|NT-3603P|NT-3603P|NT-0704S|NT-0704S|NT-3805C|NT-3805C|NT-0806C|NT-0806C|NT-0909T|NT-0909T|NT-0907S|NT-0907S|NT-0902S|NT-0902S",TeclastTablet:"T98 4G|\\bP80\\b|\\bX90HD\\b|X98 Air|X98 Air 3G|\\bX89\\b|P80 3G|\\bX80h\\b|P98 Air|\\bX89HD\\b|P98 3G|\\bP90HD\\b|P89 3G|X98 3G|\\bP70h\\b|P79HD 3G|G18d 3G|\\bP79HD\\b|\\bP89s\\b|\\bA88\\b|\\bP10HD\\b|\\bP19HD\\b|G18 3G|\\bP78HD\\b|\\bA78\\b|\\bP75\\b|G17s 3G|G17h 3G|\\bP85t\\b|\\bP90\\b|\\bP11\\b|\\bP98t\\b|\\bP98HD\\b|\\bG18d\\b|\\bP85s\\b|\\bP11HD\\b|\\bP88s\\b|\\bA80HD\\b|\\bA80se\\b|\\bA10h\\b|\\bP89\\b|\\bP78s\\b|\\bG18\\b|\\bP85\\b|\\bA70h\\b|\\bA70\\b|\\bG17\\b|\\bP18\\b|\\bA80s\\b|\\bA11s\\b|\\bP88HD\\b|\\bA80h\\b|\\bP76s\\b|\\bP76h\\b|\\bP98\\b|\\bA10HD\\b|\\bP78\\b|\\bP88\\b|\\bA11\\b|\\bA10t\\b|\\bP76a\\b|\\bP76t\\b|\\bP76e\\b|\\bP85HD\\b|\\bP85a\\b|\\bP86\\b|\\bP75HD\\b|\\bP76v\\b|\\bA12\\b|\\bP75a\\b|\\bA15\\b|\\bP76Ti\\b|\\bP81HD\\b|\\bA10\\b|\\bT760VE\\b|\\bT720HD\\b|\\bP76\\b|\\bP73\\b|\\bP71\\b|\\bP72\\b|\\bT720SE\\b|\\bC520Ti\\b|\\bT760\\b|\\bT720VE\\b|T720-3GE|T720-WiFi",OndaTablet:"\\b(V975i|Vi30|VX530|V701|Vi60|V701s|Vi50|V801s|V719|Vx610w|VX610W|V819i|Vi10|VX580W|Vi10|V711s|V813|V811|V820w|V820|Vi20|V711|VI30W|V712|V891w|V972|V819w|V820w|Vi60|V820w|V711|V813s|V801|V819|V975s|V801|V819|V819|V818|V811|V712|V975m|V101w|V961w|V812|V818|V971|V971s|V919|V989|V116w|V102w|V973|Vi40)\\b[\\s]+|V10 \\b4G\\b",JaytechTablet:"TPC-PA762",BlaupunktTablet:"Endeavour 800NG|Endeavour 1010",DigmaTablet:"\\b(iDx10|iDx9|iDx8|iDx7|iDxD7|iDxD8|iDsQ8|iDsQ7|iDsQ8|iDsD10|iDnD7|3TS804H|iDsQ11|iDj7|iDs10)\\b",EvolioTablet:"ARIA_Mini_wifi|Aria[ _]Mini|Evolio X10|Evolio X7|Evolio X8|\\bEvotab\\b|\\bNeura\\b",LavaTablet:"QPAD E704|\\bIvoryS\\b|E-TAB IVORY|\\bE-TAB\\b",AocTablet:"MW0811|MW0812|MW0922|MTK8382|MW1031|MW0831|MW0821|MW0931|MW0712",MpmanTablet:"MP11 OCTA|MP10 OCTA|MPQC1114|MPQC1004|MPQC994|MPQC974|MPQC973|MPQC804|MPQC784|MPQC780|\\bMPG7\\b|MPDCG75|MPDCG71|MPDC1006|MP101DC|MPDC9000|MPDC905|MPDC706HD|MPDC706|MPDC705|MPDC110|MPDC100|MPDC99|MPDC97|MPDC88|MPDC8|MPDC77|MP709|MID701|MID711|MID170|MPDC703|MPQC1010",CelkonTablet:"CT695|CT888|CT[\\s]?910|CT7 Tab|CT9 Tab|CT3 Tab|CT2 Tab|CT1 Tab|C820|C720|\\bCT-1\\b",WolderTablet:"miTab \\b(DIAMOND|SPACE|BROOKLYN|NEO|FLY|MANHATTAN|FUNK|EVOLUTION|SKY|GOCAR|IRON|GENIUS|POP|MINT|EPSILON|BROADWAY|JUMP|HOP|LEGEND|NEW AGE|LINE|ADVANCE|FEEL|FOLLOW|LIKE|LINK|LIVE|THINK|FREEDOM|CHICAGO|CLEVELAND|BALTIMORE-GH|IOWA|BOSTON|SEATTLE|PHOENIX|DALLAS|IN 101|MasterChef)\\b",MediacomTablet:"M-MPI10C3G|M-SP10EG|M-SP10EGP|M-SP10HXAH|M-SP7HXAH|M-SP10HXBH|M-SP8HXAH|M-SP8MXA",MiTablet:"\\bMI PAD\\b|\\bHM NOTE 1W\\b",NibiruTablet:"Nibiru M1|Nibiru Jupiter One",NexoTablet:"NEXO NOVA|NEXO 10|NEXO AVIO|NEXO FREE|NEXO GO|NEXO EVO|NEXO 3G|NEXO SMART|NEXO KIDDO|NEXO MOBI",LeaderTablet:"TBLT10Q|TBLT10I|TBL-10WDKB|TBL-10WDKBO2013|TBL-W230V2|TBL-W450|TBL-W500|SV572|TBLT7I|TBA-AC7-8G|TBLT79|TBL-8W16|TBL-10W32|TBL-10WKB|TBL-W100",UbislateTablet:"UbiSlate[\\s]?7C",PocketBookTablet:"Pocketbook",KocasoTablet:"\\b(TB-1207)\\b",HisenseTablet:"\\b(F5281|E2371)\\b",Hudl:"Hudl HT7S3|Hudl 2",TelstraTablet:"T-Hub2",GenericTablet:"Android.*\\b97D\\b|Tablet(?!.*PC)|BNTV250A|MID-WCDMA|LogicPD Zoom2|\\bA7EB\\b|CatNova8|A1_07|CT704|CT1002|\\bM721\\b|rk30sdk|\\bEVOTAB\\b|M758A|ET904|ALUMIUM10|Smartfren Tab|Endeavour 1010|Tablet-PC-4|Tagi Tab|\\bM6pro\\b|CT1020W|arc 10HD|\\bTP750\\b|\\bQTAQZ3\\b|WVT101|TM1088|KT107"},oss:{AndroidOS:"Android",BlackBerryOS:"blackberry|\\bBB10\\b|rim tablet os",PalmOS:"PalmOS|avantgo|blazer|elaine|hiptop|palm|plucker|xiino",SymbianOS:"Symbian|SymbOS|Series60|Series40|SYB-[0-9]+|\\bS60\\b",WindowsMobileOS:"Windows CE.*(PPC|Smartphone|Mobile|[0-9]{3}x[0-9]{3})|Windows Mobile|Windows Phone [0-9.]+|WCE;",WindowsPhoneOS:"Windows Phone 10.0|Windows Phone 8.1|Windows Phone 8.0|Windows Phone OS|XBLWP7|ZuneWP7|Windows NT 6.[23]; ARM;",iOS:"\\biPhone.*Mobile|\\biPod|\\biPad|AppleCoreMedia",iPadOS:"CPU OS 13",SailfishOS:"Sailfish",MeeGoOS:"MeeGo",MaemoOS:"Maemo",JavaOS:"J2ME/|\\bMIDP\\b|\\bCLDC\\b",webOS:"webOS|hpwOS",badaOS:"\\bBada\\b",BREWOS:"BREW"},uas:{Chrome:"\\bCrMo\\b|CriOS|Android.*Chrome/[.0-9]* (Mobile)?",Dolfin:"\\bDolfin\\b",Opera:"Opera.*Mini|Opera.*Mobi|Android.*Opera|Mobile.*OPR/[0-9.]+$|Coast/[0-9.]+",Skyfire:"Skyfire",Edge:"\\bEdgiOS\\b|Mobile Safari/[.0-9]* Edge",IE:"IEMobile|MSIEMobile",Firefox:"fennec|firefox.*maemo|(Mobile|Tablet).*Firefox|Firefox.*Mobile|FxiOS",Bolt:"bolt",TeaShark:"teashark",Blazer:"Blazer",Safari:"Version((?!\\bEdgiOS\\b).)*Mobile.*Safari|Safari.*Mobile|MobileSafari",WeChat:"\\bMicroMessenger\\b",UCBrowser:"UC.*Browser|UCWEB",baiduboxapp:"baiduboxapp",baidubrowser:"baidubrowser",DiigoBrowser:"DiigoBrowser",Mercury:"\\bMercury\\b",ObigoBrowser:"Obigo",NetFront:"NF-Browser",GenericBrowser:"NokiaBrowser|OviBrowser|OneBrowser|TwonkyBeamBrowser|SEMC.*Browser|FlyFlow|Minimo|NetFront|Novarra-Vision|MQQBrowser|MicroMessenger",PaleMoon:"Android.*PaleMoon|Mobile.*PaleMoon"},props:{Mobile:"Mobile/[VER]",Build:"Build/[VER]",Version:"Version/[VER]",VendorID:"VendorID/[VER]",iPad:"iPad.*CPU[a-z ]+[VER]",iPhone:"iPhone.*CPU[a-z ]+[VER]",iPod:"iPod.*CPU[a-z ]+[VER]",Kindle:"Kindle/[VER]",Chrome:["Chrome/[VER]","CriOS/[VER]","CrMo/[VER]"],Coast:["Coast/[VER]"],Dolfin:"Dolfin/[VER]",Firefox:["Firefox/[VER]","FxiOS/[VER]"],Fennec:"Fennec/[VER]",Edge:"Edge/[VER]",IE:["IEMobile/[VER];","IEMobile [VER]","MSIE [VER];","Trident/[0-9.]+;.*rv:[VER]"],NetFront:"NetFront/[VER]",NokiaBrowser:"NokiaBrowser/[VER]",Opera:[" OPR/[VER]","Opera Mini/[VER]","Version/[VER]"],"Opera Mini":"Opera Mini/[VER]","Opera Mobi":"Version/[VER]",UCBrowser:["UCWEB[VER]","UC.*Browser/[VER]"],MQQBrowser:"MQQBrowser/[VER]",MicroMessenger:"MicroMessenger/[VER]",baiduboxapp:"baiduboxapp/[VER]",baidubrowser:"baidubrowser/[VER]",SamsungBrowser:"SamsungBrowser/[VER]",Iron:"Iron/[VER]",Safari:["Version/[VER]","Safari/[VER]"],Skyfire:"Skyfire/[VER]",Tizen:"Tizen/[VER]",Webkit:"webkit[ /][VER]",PaleMoon:"PaleMoon/[VER]",SailfishBrowser:"SailfishBrowser/[VER]",Gecko:"Gecko/[VER]",Trident:"Trident/[VER]",Presto:"Presto/[VER]",Goanna:"Goanna/[VER]",iOS:" \\bi?OS\\b [VER][ ;]{1}",Android:"Android [VER]",Sailfish:"Sailfish [VER]",BlackBerry:["BlackBerry[\\w]+/[VER]","BlackBerry.*Version/[VER]","Version/[VER]"],BREW:"BREW [VER]",Java:"Java/[VER]","Windows Phone OS":["Windows Phone OS [VER]","Windows Phone [VER]"],"Windows Phone":"Windows Phone [VER]","Windows CE":"Windows CE/[VER]","Windows NT":"Windows NT [VER]",Symbian:["SymbianOS/[VER]","Symbian/[VER]"],webOS:["webOS/[VER]","hpwOS/[VER];"]},utils:{Bot:"Googlebot|facebookexternalhit|Google-AMPHTML|s~amp-validator|AdsBot-Google|Google Keyword Suggestion|Facebot|YandexBot|YandexMobileBot|bingbot|ia_archiver|AhrefsBot|Ezooms|GSLFbot|WBSearchBot|Twitterbot|TweetmemeBot|Twikle|PaperLiBot|Wotbox|UnwindFetchor|Exabot|MJ12bot|YandexImages|TurnitinBot|Pingdom|contentkingapp|AspiegelBot",MobileBot:"Googlebot-Mobile|AdsBot-Google-Mobile|YahooSeeker/M1A1-R2D2",DesktopMode:"WPDesktop",TV:"SonyDTV|HbbTV",WebKit:"(webkit)[ /]([\\w.]+)",Console:"\\b(Nintendo|Nintendo WiiU|Nintendo 3DS|Nintendo Switch|PLAYSTATION|Xbox)\\b",Watch:"SM-V700"}},g.detectMobileBrowsers={fullPattern:/(android|bb\d+|meego).+mobile|avantgo|bada\/|blackberry|blazer|compal|elaine|fennec|hiptop|iemobile|ip(hone|od)|iris|kindle|lge |maemo|midp|mmp|mobile.+firefox|netfront|opera m(ob|in)i|palm( os)?|phone|p(ixi|re)\/|plucker|pocket|psp|series(4|6)0|symbian|treo|up\.(browser|link)|vodafone|wap|windows ce|xda|xiino/i,shortPattern:/1207|6310|6590|3gso|4thp|50[1-6]i|770s|802s|a wa|abac|ac(er|oo|s\-)|ai(ko|rn)|al(av|ca|co)|amoi|an(ex|ny|yw)|aptu|ar(ch|go)|as(te|us)|attw|au(di|\-m|r |s )|avan|be(ck|ll|nq)|bi(lb|rd)|bl(ac|az)|br(e|v)w|bumb|bw\-(n|u)|c55\/|capi|ccwa|cdm\-|cell|chtm|cldc|cmd\-|co(mp|nd)|craw|da(it|ll|ng)|dbte|dc\-s|devi|dica|dmob|do(c|p)o|ds(12|\-d)|el(49|ai)|em(l2|ul)|er(ic|k0)|esl8|ez([4-7]0|os|wa|ze)|fetc|fly(\-|_)|g1 u|g560|gene|gf\-5|g\-mo|go(\.w|od)|gr(ad|un)|haie|hcit|hd\-(m|p|t)|hei\-|hi(pt|ta)|hp( i|ip)|hs\-c|ht(c(\-| |_|a|g|p|s|t)|tp)|hu(aw|tc)|i\-(20|go|ma)|i230|iac( |\-|\/)|ibro|idea|ig01|ikom|im1k|inno|ipaq|iris|ja(t|v)a|jbro|jemu|jigs|kddi|keji|kgt( |\/)|klon|kpt |kwc\-|kyo(c|k)|le(no|xi)|lg( g|\/(k|l|u)|50|54|\-[a-w])|libw|lynx|m1\-w|m3ga|m50\/|ma(te|ui|xo)|mc(01|21|ca)|m\-cr|me(rc|ri)|mi(o8|oa|ts)|mmef|mo(01|02|bi|de|do|t(\-| |o|v)|zz)|mt(50|p1|v )|mwbp|mywa|n10[0-2]|n20[2-3]|n30(0|2)|n50(0|2|5)|n7(0(0|1)|10)|ne((c|m)\-|on|tf|wf|wg|wt)|nok(6|i)|nzph|o2im|op(ti|wv)|oran|owg1|p800|pan(a|d|t)|pdxg|pg(13|\-([1-8]|c))|phil|pire|pl(ay|uc)|pn\-2|po(ck|rt|se)|prox|psio|pt\-g|qa\-a|qc(07|12|21|32|60|\-[2-7]|i\-)|qtek|r380|r600|raks|rim9|ro(ve|zo)|s55\/|sa(ge|ma|mm|ms|ny|va)|sc(01|h\-|oo|p\-)|sdk\/|se(c(\-|0|1)|47|mc|nd|ri)|sgh\-|shar|sie(\-|m)|sk\-0|sl(45|id)|sm(al|ar|b3|it|t5)|so(ft|ny)|sp(01|h\-|v\-|v )|sy(01|mb)|t2(18|50)|t6(00|10|18)|ta(gt|lk)|tcl\-|tdg\-|tel(i|m)|tim\-|t\-mo|to(pl|sh)|ts(70|m\-|m3|m5)|tx\-9|up(\.b|g1|si)|utst|v400|v750|veri|vi(rg|te)|vk(40|5[0-3]|\-v)|vm40|voda|vulc|vx(52|53|60|61|70|80|81|83|85|98)|w3c(\-| )|webc|whit|wi(g |nc|nw)|wmlb|wonu|x700|yas\-|your|zeto|zte\-/i,tabletPattern:/android|ipad|playbook|silk/i};var h,i=Object.prototype.hasOwnProperty;return g.FALLBACK_PHONE="UnknownPhone",g.FALLBACK_TABLET="UnknownTablet",g.FALLBACK_MOBILE="UnknownMobile",h="isArray"in Array?Array.isArray:function(a){return"[object Array]"===Object.prototype.toString.call(a)},function(){var a,b,c,e,f,j,k=g.mobileDetectRules;for(a in k.props)if(i.call(k.props,a)){for(b=k.props[a],h(b)||(b=[b]),f=b.length,e=0;e<f;++e)c=b[e],j=c.indexOf("[VER]"),j>=0&&(c=c.substring(0,j)+"([\\w._\\+]+)"+c.substring(j+5)),b[e]=new RegExp(c,"i");k.props[a]=b}d(k.oss),d(k.phones),d(k.tablets),d(k.uas),d(k.utils),k.oss0={WindowsPhoneOS:k.oss.WindowsPhoneOS,WindowsMobileOS:k.oss.WindowsMobileOS}}(),g.findMatch=function(a,b){for(var c in a)if(i.call(a,c)&&a[c].test(b))return c;return null},g.findMatches=function(a,b){var c=[];for(var d in a)i.call(a,d)&&a[d].test(b)&&c.push(d);return c},g.getVersionStr=function(a,b){var c,d,e,f,h=g.mobileDetectRules.props;if(i.call(h,a))for(c=h[a],e=c.length,d=0;d<e;++d)if(f=c[d].exec(b),null!==f)return f[1];return null},g.getVersion=function(a,b){var c=g.getVersionStr(a,b);return c?g.prepareVersionNo(c):NaN},g.prepareVersionNo=function(a){var b;return b=a.split(/[a-z._ \/\-]/i),1===b.length&&(a=b[0]),b.length>1&&(a=b[0]+".",b.shift(),a+=b.join("")),Number(a)},g.isMobileFallback=function(a){return g.detectMobileBrowsers.fullPattern.test(a)||g.detectMobileBrowsers.shortPattern.test(a.substr(0,4))},g.isTabletFallback=function(a){return g.detectMobileBrowsers.tabletPattern.test(a)},g.prepareDetectionCache=function(a,c,d){if(a.mobile===b){var e,h,i;return(h=g.findMatch(g.mobileDetectRules.tablets,c))?(a.mobile=a.tablet=h,void(a.phone=null)):(e=g.findMatch(g.mobileDetectRules.phones,c))?(a.mobile=a.phone=e,void(a.tablet=null)):void(g.isMobileFallback(c)?(i=f.isPhoneSized(d),i===b?(a.mobile=g.FALLBACK_MOBILE,a.tablet=a.phone=null):i?(a.mobile=a.phone=g.FALLBACK_PHONE,a.tablet=null):(a.mobile=a.tablet=g.FALLBACK_TABLET,a.phone=null)):g.isTabletFallback(c)?(a.mobile=a.tablet=g.FALLBACK_TABLET,a.phone=null):a.mobile=a.tablet=a.phone=null)}},g.mobileGrade=function(a){var b=null!==a.mobile();return a.os("iOS")&&a.version("iPad")>=4.3||a.os("iOS")&&a.version("iPhone")>=3.1||a.os("iOS")&&a.version("iPod")>=3.1||a.version("Android")>2.1&&a.is("Webkit")||a.version("Windows Phone OS")>=7||a.is("BlackBerry")&&a.version("BlackBerry")>=6||a.match("Playbook.*Tablet")||a.version("webOS")>=1.4&&a.match("Palm|Pre|Pixi")||a.match("hp.*TouchPad")||a.is("Firefox")&&a.version("Firefox")>=12||a.is("Chrome")&&a.is("AndroidOS")&&a.version("Android")>=4||a.is("Skyfire")&&a.version("Skyfire")>=4.1&&a.is("AndroidOS")&&a.version("Android")>=2.3||a.is("Opera")&&a.version("Opera Mobi")>11&&a.is("AndroidOS")||a.is("MeeGoOS")||a.is("Tizen")||a.is("Dolfin")&&a.version("Bada")>=2||(a.is("UC Browser")||a.is("Dolfin"))&&a.version("Android")>=2.3||a.match("Kindle Fire")||a.is("Kindle")&&a.version("Kindle")>=3||a.is("AndroidOS")&&a.is("NookTablet")||a.version("Chrome")>=11&&!b||a.version("Safari")>=5&&!b||a.version("Firefox")>=4&&!b||a.version("MSIE")>=7&&!b||a.version("Opera")>=10&&!b?"A":a.os("iOS")&&a.version("iPad")<4.3||a.os("iOS")&&a.version("iPhone")<3.1||a.os("iOS")&&a.version("iPod")<3.1||a.is("Blackberry")&&a.version("BlackBerry")>=5&&a.version("BlackBerry")<6||a.version("Opera Mini")>=5&&a.version("Opera Mini")<=6.5&&(a.version("Android")>=2.3||a.is("iOS"))||a.match("NokiaN8|NokiaC7|N97.*Series60|Symbian/3")||a.version("Opera Mobi")>=11&&a.is("SymbianOS")?"B":(a.version("BlackBerry")<5||a.match("MSIEMobile|Windows CE.*Mobile")||a.version("Windows Mobile")<=5.2,"C")},g.detectOS=function(a){return g.findMatch(g.mobileDetectRules.oss0,a)||g.findMatch(g.mobileDetectRules.oss,a)},g.getDeviceSmallerSide=function(){return window.screen.width<window.screen.height?window.screen.width:window.screen.height},f.prototype={constructor:f,mobile:function(){return g.prepareDetectionCache(this._cache,this.ua,this.maxPhoneWidth),this._cache.mobile},phone:function(){return g.prepareDetectionCache(this._cache,this.ua,this.maxPhoneWidth),this._cache.phone},tablet:function(){return g.prepareDetectionCache(this._cache,this.ua,this.maxPhoneWidth),this._cache.tablet},userAgent:function(){return this._cache.userAgent===b&&(this._cache.userAgent=g.findMatch(g.mobileDetectRules.uas,this.ua)),this._cache.userAgent},userAgents:function(){return this._cache.userAgents===b&&(this._cache.userAgents=g.findMatches(g.mobileDetectRules.uas,this.ua)),this._cache.userAgents},os:function(){return this._cache.os===b&&(this._cache.os=g.detectOS(this.ua)),this._cache.os},version:function(a){return g.getVersion(a,this.ua)},versionStr:function(a){return g.getVersionStr(a,this.ua)},is:function(b){return c(this.userAgents(),b)||a(b,this.os())||a(b,this.phone())||a(b,this.tablet())||c(g.findMatches(g.mobileDetectRules.utils,this.ua),b)},match:function(a){return a instanceof RegExp||(a=new RegExp(a,"i")),a.test(this.ua)},isPhoneSized:function(a){return f.isPhoneSized(a||this.maxPhoneWidth)},mobileGrade:function(){return this._cache.grade===b&&(this._cache.grade=g.mobileGrade(this)),this._cache.grade}},"undefined"!=typeof window&&window.screen?f.isPhoneSized=function(a){return a<0?b:g.getDeviceSmallerSide()<=a}:f.isPhoneSized=function(){},f._impl=g,f.version="1.4.5 2021-03-13",f})}(function(a){if("undefined"!=typeof module&&module.exports)return function(a){module.exports=a()};if("function"==typeof define&&define.amd)return define;if("undefined"!=typeof window)return function(a){window.MobileDetect=a()};throw new Error("unknown environment")}());var ai_lists=!0,ai_block_class_def="code-block";if("undefined"!=typeof ai_lists){function X(b,e){for(var p=[];b=b.previousElementSibling;)("undefined"==typeof e||b.matches(e))&&p.push(b);return p}function fa(b,e){for(var p=[];b=b.nextElementSibling;)("undefined"==typeof e||b.matches(e))&&p.push(b);return p}var host_regexp=RegExp(":\\/\\/(.[^/:]+)","i");function ha(b){b=b.match(host_regexp);return null!=b&&1<b.length&&"string"===typeof b[1]&&0<b[1].length?b[1].toLowerCase():null}function Q(b){return b.includes(":")?(b=b.split(":"),1E3*(3600*parseInt(b[0])+ 60*parseInt(b[1])+parseInt(b[2]))):null}function Y(b){try{var e=Date.parse(b);isNaN(e)&&(e=null)}catch(p){e=null}if(null==e&&b.includes(" ")){b=b.split(" ");try{e=Date.parse(b[0]),e+=Q(b[1]),isNaN(e)&&(e=null)}catch(p){e=null}}return e}function Z(){null==document.querySelector("#ai-iab-tcf-bar")&&null==document.querySelector(".ai-list-manual")||"function"!=typeof __tcfapi||"function"!=typeof ai_load_blocks||"undefined"!=typeof ai_iab_tcf_callback_installed||(__tcfapi("addEventListener",2,function(b,e){e&&"useractioncomplete"===b.eventStatus&&(ai_tcData=b,ai_load_blocks(),b=document.querySelector("#ai-iab-tcf-status"),null!=b&&(b.textContent="IAB TCF 2.0 DATA LOADED"),b=document.querySelector("#ai-iab-tcf-bar"),null!=b&&(b.classList.remove("status-error"),b.classList.add("status-ok")))}),ai_iab_tcf_callback_installed=!0)}ai_process_lists=function(b){function e(a,d,k){if(0==a.length){if("!@!"==k)return!0;d!=k&&("true"==k.toLowerCase()?k=!0:"false"==k.toLowerCase()&&(k=!1));return d==k}if("object"!=typeof d&&"array"!=typeof d)return!1;var l=a[0];a=a.slice(1);if("*"==l)for(let[,n]of Object.entries(d)){if(e(a,n,k))return!0}else if(l in d)return e(a,d[l],k);return!1}function p(a,d,k){if("object"!=typeof a||-1==d.indexOf("["))return!1;d=d.replace(/]| /gi,"").split("[");return e(d,a,k)}function z(){if("function"==typeof __tcfapi){var a=document.querySelector("#ai-iab-tcf-status"),d=document.querySelector("#ai-iab-tcf-bar");null!=a&&(a.textContent="IAB TCF 2.0 DETECTED");__tcfapi("getTCData",2,function(k,l){l?(null!=d&&d.classList.add("status-ok"),"tcloaded"==k.eventStatus||"useractioncomplete"==k.eventStatus)?(ai_tcData=k,k.gdprApplies?null!=a&&(a.textContent="IAB TCF 2.0 DATA LOADED"):null!=a&&(a.textContent="IAB TCF 2.0 GDPR DOES NOT APPLY"),null!=d&&(d.classList.remove("status-error"),d.classList.add("status-ok")),setTimeout(function(){ai_process_lists()},10)):"cmpuishown"==k.eventStatus&&(ai_cmpuishown=!0,null!=a&&(a.textContent="IAB TCF 2.0 CMP UI SHOWN"),null!=d&&(d.classList.remove("status-error"),d.classList.add("status-ok"))):(null!=a&&(a.textContent="IAB TCF 2.0 __tcfapi getTCData failed"),null!=d&&(d.classList.remove("status-ok"),d.classList.add("status-error")))})}}function C(a){"function"==typeof __tcfapi?(ai_tcfapi_found=!0,"undefined"==typeof ai_iab_tcf_callback_installed&&Z(),"undefined"==typeof ai_tcData_requested&&(ai_tcData_requested=!0,z(),cookies_need_tcData=!0)):a&&("undefined"==typeof ai_tcfapi_found&&(ai_tcfapi_found=!1,setTimeout(function(){ai_process_lists()},10)),a=document.querySelector("#ai-iab-tcf-status"),null!=a&&(a.textContent="IAB TCF 2.0 MISSING: __tcfapi function not found"),a=document.querySelector("#ai-iab-tcf-bar"),null!=a&&(a.classList.remove("status-ok"),a.classList.add("status-error")))}if(null==b)b=document.querySelectorAll("div.ai-list-data, meta.ai-list-data");else{window.jQuery&&window.jQuery.fn&&b instanceof jQuery&&(b=Array.prototype.slice.call(b));var x=[];b.forEach((a,d)=>{a.matches(".ai-list-data")?x.push(a):(a=a.querySelectorAll(".ai-list-data"),a.length&&a.forEach((k,l)=>{x.push(k)}))});b=x}if(b.length){b.forEach((a,d)=>{a.classList.remove("ai-list-data")});var L=ia(window.location.search);if(null!=L.referrer)var A=L.referrer;else A=document.referrer,""!=A&&(A=ha(A));var R=window.navigator.userAgent,S=R.toLowerCase(),aa=navigator.language,M=aa.toLowerCase();if("undefined"!==typeof MobileDetect)var ba=new MobileDetect(R);b.forEach((a,d)=>{var k=document.cookie.split(";");k.forEach(function(f,h){k[h]=f.trim()});d=a.closest("div."+ai_block_class_def);var l=!0;if(a.hasAttribute("referer-list")){var n=a.getAttribute("referer-list");n=b64d(n).split(",");var v=a.getAttribute("referer-list-type"),E=!1;n.every((f,h)=>{f=f.trim();if(""==f)return!0;if("*"==f.charAt(0))if("*"==f.charAt(f.length-1)){if(f=f.substr(1,f.length-2),-1!=A.indexOf(f))return E=!0,!1}else{if(f=f.substr(1),A.substr(-f.length)==f)return E=!0,!1}else if("*"==f.charAt(f.length-1)){if(f=f.substr(0,f.length-1),0==A.indexOf(f))return E=!0,!1}else if("#"==f){if(""==A)return E=!0,!1}else if(f==A)return E=!0,!1;return!0});var r=E;switch(v){case"B":r&&(l=!1);break;case"W":r||(l=!1)}}if(l&&a.hasAttribute("client-list")&&"undefined"!==typeof ba)switch(n=a.getAttribute("client-list"),n=b64d(n).split(","),v=a.getAttribute("client-list-type"),r=!1,n.every((f,h)=>{if(""==f.trim())return!0;f.split("&&").every((c,t)=>{t=!0;var w=!1;for(c=c.trim();"!!"==c.substring(0,2);)t=!t,c=c.substring(2);"language:"==c.substring(0,9)&&(w=!0,c=c.substring(9).toLowerCase());var q=!1;w?"*"==c.charAt(0)?"*"==c.charAt(c.length-1)?(c=c.substr(1,c.length-2).toLowerCase(),-1!=M.indexOf(c)&&(q=!0)):(c=c.substr(1).toLowerCase(),M.substr(-c.length)==c&&(q=!0)):"*"==c.charAt(c.length-1)?(c=c.substr(0,c.length-1).toLowerCase(),0==M.indexOf(c)&&(q=!0)):c==M&&(q=!0):"*"==c.charAt(0)?"*"==c.charAt(c.length-1)?(c=c.substr(1,c.length-2).toLowerCase(),-1!=S.indexOf(c)&&(q=!0)):(c=c.substr(1).toLowerCase(),S.substr(-c.length)==c&&(q=!0)):"*"==c.charAt(c.length-1)?(c=c.substr(0,c.length-1).toLowerCase(),0==S.indexOf(c)&&(q=!0)):ba.is(c)&&(q=!0);return(r=q?t:!t)?!0:!1});return r?!1:!0}),v){case"B":r&&(l=!1);break;case"W":r||(l=!1)}var N=n=!1;for(v=1;2>=v;v++)if(l){switch(v){case 1:var g=a.getAttribute("cookie-list");break;case 2:g=a.getAttribute("parameter-list")}if(null!=g){g=b64d(g);switch(v){case 1:var y=a.getAttribute("cookie-list-type");break;case 2:y=a.getAttribute("parameter-list-type")}g=g.replace("tcf-gdpr","tcf-v2[gdprApplies]=true");g=g.replace("tcf-no-gdpr","tcf-v2[gdprApplies]=false");g=g.replace("tcf-google","tcf-v2[vendor][consents][755]=true && tcf-v2[purpose][consents][1]=true");g=g.replace("tcf-no-google","!!tcf-v2[vendor][consents][755]");g=g.replace("tcf-media.net","tcf-v2[vendor][consents][142]=true && tcf-v2[purpose][consents][1]=true");g=g.replace("tcf-no-media.net","!!tcf-v2[vendor][consents][142]");g=g.replace("tcf-amazon","tcf-v2[vendor][consents][793]=true && tcf-v2[purpose][consents][1]=true");g=g.replace("tcf-no-amazon","!!tcf-v2[vendor][consents][793]");g=g.replace("tcf-ezoic","tcf-v2[vendor][consents][347]=true && tcf-v2[purpose][consents][1]=true");g=g.replace("tcf-no-ezoic","!!tcf-v2[vendor][consents][347]");var F=g.split(","),ca=[];k.forEach(function(f){f=f.split("=");try{var h=JSON.parse(decodeURIComponent(f[1]))}catch(c){h=decodeURIComponent(f[1])}ca[f[0]]=h});r=!1;var I=a;F.every((f,h)=>{f.split("&&").every((c,t)=>{t=!0;for(c=c.trim();"!!"==c.substring(0,2);)t=!t,c=c.substring(2);var w=c,q="!@!",T="tcf-v2"==w&&"!@!"==q,B=-1!=c.indexOf("["),J=0==c.indexOf("tcf-v2")||0==c.indexOf("euconsent-v2");J=J&&(B||T);-1!=c.indexOf("=")&&(q=c.split("="),w=q[0],q=q[1],B=-1!=w.indexOf("["),J=(J=0==w.indexOf("tcf-v2")||0==w.indexOf("euconsent-v2"))&&(B||T));if(J)document.querySelector("#ai-iab-tcf-status"),B=document.querySelector("#ai-iab-tcf-bar"),null!=B&&(B.style.display="block"),T&&"boolean"==typeof ai_tcfapi_found?r=ai_tcfapi_found?t:!t:"object"==typeof ai_tcData?(null!=B&&B.classList.add("status-ok"),w=w.replace(/]| /gi,"").split("["),w.shift(),r=(w=e(w,ai_tcData,q))?t:!t):"undefined"==typeof ai_tcfapi_found&&(I.classList.add("ai-list-data"),N=!0,"function"==typeof __tcfapi?C(!1):"undefined"==typeof ai_tcData_retrying&&(ai_tcData_retrying=!0,setTimeout(function(){"function"==typeof __tcfapi?C(!1):setTimeout(function(){"function"==typeof __tcfapi?C(!1):setTimeout(function(){C(!0)},3E3)},1E3)},600)));else if(B)r=(w=p(ca,w,q))?t:!t;else{var U=!1;"!@!"==q?k.every(function(ja){return ja.split("=")[0]==c?(U=!0,!1):!0}):U=-1!=k.indexOf(c);r=U?t:!t}return r?!0:!1});return r?!1:!0});r&&(N=!1,I.classList.remove("ai-list-data"));switch(y){case"B":r&&(l=!1);break;case"W":r||(l=!1)}}}a.classList.contains("ai-list-manual")&&(l?(I.classList.remove("ai-list-data"),I.classList.remove("ai-list-manual")):(n=!0,I.classList.add("ai-list-data")));(l||!n&&!N)&&a.hasAttribute("data-debug-info")&&(g=document.querySelector("."+a.dataset.debugInfo),null!=g&&(g=g.parentElement,null!=g&&g.classList.contains("ai-debug-info")&&g.remove()));y=X(a,".ai-debug-bar.ai-debug-lists");var ka=""==A?"#":A;0!=y.length&&y.forEach((f,h)=>{h=f.querySelector(".ai-debug-name.ai-list-info");null!=h&&(h.textContent=ka,h.title=R+"\n"+aa);h=f.querySelector(".ai-debug-name.ai-list-status");null!=h&&(h.textContent=l?ai_front.visible:ai_front.hidden)});g=!1;if(l&&a.hasAttribute("scheduling-start")&&a.hasAttribute("scheduling-end")&&a.hasAttribute("scheduling-days")){var u=a.getAttribute("scheduling-start");v=a.getAttribute("scheduling-end");y=a.getAttribute("scheduling-days");g=!0;u=b64d(u);F=b64d(v);var V=parseInt(a.getAttribute("scheduling-fallback")),O=parseInt(a.getAttribute("gmt"));if(u.includes("-")||F.includes("-"))P=Y(u)+O,K=Y(F)+O;else var P=Q(u),K=Q(F);P??=0;K??=0;var W=b64d(y).split(",");y=a.getAttribute("scheduling-type");var D=(new Date).getTime()+O;v=new Date(D);var G=v.getDay();0==G?G=6:G--;u.includes("-")||F.includes("-")||(u=(new Date(v.getFullYear(),v.getMonth(),v.getDate())).getTime()+O,D-=u,0>D&&(D+=864E5));scheduling_start_date_ok=D>=P;scheduling_end_date_ok=0==K||D<K;u=scheduling_start_date_ok&&scheduling_end_date_ok&&W.includes(G.toString());switch(y){case"B":u=!u}u||(l=!1);var la=v.toISOString().split(".")[0].replace("T"," ");y=X(a,".ai-debug-bar.ai-debug-scheduling");0!=y.length&&y.forEach((f,h)=>{h=f.querySelector(".ai-debug-name.ai-scheduling-info");null!=h&&(h.textContent=la+" "+G+" current_time: "+Math.floor(D.toString()/1E3)+" start_date:"+Math.floor(P/1E3).toString()+"=>"+scheduling_start_date_ok.toString()+" end_date:"+Math.floor(K/1E3).toString()+"=>"+scheduling_end_date_ok.toString()+" days:"+W.toString()+"=>"+W.includes(G.toString()).toString());h=f.querySelector(".ai-debug-name.ai-scheduling-status");null!=h&&(h.textContent=l?ai_front.visible:ai_front.hidden);l||0==V||(f.classList.remove("ai-debug-scheduling"),f.classList.add("ai-debug-fallback"),h=f.querySelector(".ai-debug-name.ai-scheduling-status"),null!=h&&(h.textContent=ai_front.fallback+" = "+V))})}if(n||!l&&N)return!0;a.style.visibility="";a.style.position="";a.style.width="";a.style.height="";a.style.zIndex="";if(l){if(null!=d&&(d.style.visibility="",d.classList.contains("ai-remove-position")&&(d.style.position="")),a.hasAttribute("data-code")){n=b64d(a.dataset.code);u=document.createRange();g=!0;try{H=u.createContextualFragment(n)}catch(f){g=!1}g&&(null!=a.closest("head")?(a.parentNode.insertBefore(H,a.nextSibling),a.remove()):a.append(H));da(a)}}else if(g&&!u&&0!=V){null!=d&&(d.style.visibility="",d.classList.contains("ai-remove-position")&&d.css({position:""}));n=fa(a,".ai-fallback");0!=n.length&&n.forEach((f,h)=>{f.classList.remove("ai-fallback")});if(a.hasAttribute("data-fallback-code")){n=b64d(a.dataset.fallbackCode);u=document.createRange();g=!0;try{var H=u.createContextualFragment(n)}catch(f){g=!1}g&&a.append(H);da(a)}else a.style.display="none",null!=d&&null==d.querySelector(".ai-debug-block")&&d.hasAttribute("style")&&-1==d.getAttribute("style").indexOf("height:")&&(d.style.display="none");null!=d&&d.hasAttribute("data-ai")&&(d.getAttribute("data-ai"),a.hasAttribute("fallback-tracking")&&(H=a.getAttribute("fallback-tracking"),d.setAttribute("data-ai-"+a.getAttribute("fallback_level"),H)))}else a.style.display="none",null!=d&&(d.removeAttribute("data-ai"),d.classList.remove("ai-track"),null!=d.querySelector(".ai-debug-block")?(d.style.visibility="",d.classList.remove("ai-close"),d.classList.contains("ai-remove-position")&&(d.style.position="")):d.hasAttribute("style")&&-1==d.getAttribute("style").indexOf("height:")&&(d.style.display="none"));a.setAttribute("data-code","");a.setAttribute("data-fallback-code","");null!=d&&d.classList.remove("ai-list-block")})}};function ea(b){b=`; ${document.cookie}`.split(`; ${b}=`);if(2===b.length)return b.pop().split(";").shift()}function ma(b,e,p){ea(b)&&(document.cookie=b+"="+(e?";path="+e:"")+(p?";domain="+p:"")+";expires=Thu, 01 Jan 1970 00:00:01 GMT")}function m(b){ea(b)&&(ma(b,"/",window.location.hostname),document.cookie=b+"=; Path=/; Expires=Thu, 01 Jan 1970 00:00:01 GMT;")}(function(b){"complete"===document.readyState||"loading"!==document.readyState&&!document.documentElement.doScroll?b():document.addEventListener("DOMContentLoaded",b)})(function(){setTimeout(function(){ai_process_lists();setTimeout(function(){Z();if("function"==typeof ai_load_blocks){document.addEventListener("cmplzEnableScripts",e);document.addEventListener("cmplz_event_marketing",e);function e(p){"cmplzEnableScripts"!=p.type&&"all"!==p.consentLevel||ai_load_blocks()}}},50);var b=document.querySelector(".ai-debug-page-type");null!=b&&b.addEventListener("dblclick",e=>{e=document.querySelector("#ai-iab-tcf-status");null!=e&&(e.textContent="CONSENT COOKIES");e=document.querySelector("#ai-iab-tcf-bar");null!=e&&(e.style.display="block")});b=document.querySelector("#ai-iab-tcf-bar");null!=b&&b.addEventListener("click",e=>{m("euconsent-v2");m("__lxG__consent__v2");m("__lxG__consent__v2_daisybit");m("__lxG__consent__v2_gdaisybit");m("CookieLawInfoConsent");m("cookielawinfo-checkbox-advertisement");m("cookielawinfo-checkbox-analytics");m("cookielawinfo-checkbox-necessary");m("complianz_policy_id");m("complianz_consent_status");m("cmplz_marketing");m("cmplz_consent_status");m("cmplz_preferences");m("cmplz_statistics-anonymous");m("cmplz_choice");m("cmplz_banner-status");m("cmplz_functional");m("cmplz_policy_id");m("cmplz_statistics");m("moove_gdpr_popup");m("real_cookie_banner-blog:1-tcf");m("real_cookie_banner-blog:1");e=document.querySelector("#ai-iab-tcf-status");null!=e&&(e.textContent="CONSENT COOKIES DELETED")})},5)});function da(b){setTimeout(function(){"function"==typeof ai_process_rotations_in_element&&ai_process_rotations_in_element(b);"function"==typeof ai_process_lists&&ai_process_lists();"function"==typeof ai_process_ip_addresses&&ai_process_ip_addresses();"function"==typeof ai_process_filter_hooks&&ai_process_filter_hooks();"function"==typeof ai_adb_process_blocks&&ai_adb_process_blocks(b);"function"==typeof ai_process_impressions&&1==ai_tracking_finished&&ai_process_impressions();"function"==typeof ai_install_click_trackers&&1==ai_tracking_finished&&ai_install_click_trackers();"function"==typeof ai_install_close_buttons&&ai_install_close_buttons(document)},5)}function ia(b){var e=b?b.split("?")[1]:window.location.search.slice(1);b={};if(e){e=e.split("#")[0];e=e.split("&");for(var p=0;p<e.length;p++){var z=e[p].split("="),C=void 0,x=z[0].replace(/\[\d*\]/,function(L){C=L.slice(1,-1);return""});z="undefined"===typeof z[1]?"":z[1];x=x.toLowerCase();z=z.toLowerCase();b[x]?("string"===typeof b[x]&&(b[x]=[b[x]]),"undefined"===typeof C?b[x].push(z):b[x][C]=z):b[x]=z}}return b}};ai_run_753293533144=function(){ai_document_write=document.write;document.write=function(a){"interactive"==document.readyState?(console.error("document.write called after page load: ",a),"undefined"!=typeof ai_js_errors&&ai_js_errors.push(["document.write called after page load",a,0])):ai_document_write.call(document,a)};ai_insert_viewport_code('ai-insert-6-88531151');ai_insert_viewport_code('ai-insert-27-12743822');ai_insert_viewport_code('ai-insert-26-46776244');ai_insert_viewport_code('ai-insert-23-11595425');ai_insert_viewport_code('ai-insert-22-34533060');ai_insert_viewport_code('ai-insert-21-91957176');ai_insert_viewport_code('ai-insert-18-54418469');ai_insert_viewport_code('ai-insert-13-54346638');ai_insert_viewport_code('ai-insert-27-96304550');ai_insert_viewport_code('ai-insert-26-85292568');ai_insert_viewport_code('ai-insert-23-45343515');ai_insert_viewport_code('ai-insert-22-20494553');ai_insert_viewport_code('ai-insert-21-31403149');ai_insert_viewport_code('ai-insert-20-38001870');ai_insert_viewport_code('ai-insert-18-59146281');ai_insert_viewport_code('ai-insert-13-36336460');};if(document.readyState==='complete'||(document.readyState!=='loading'&&!document.documentElement.doScroll))ai_run_753293533144();else document.addEventListener('DOMContentLoaded',ai_run_753293533144);ai_js_code=true;</script> <script defer src="https://nairametrics.com/wp-content/cache/autoptimize/js/autoptimize_1607fa07ec1e078b1f449c1cb19f0671.js"></script></body></html>