5
ȣʌȐȡȤİȚĮȡțİIJȒʌȠıȩIJȘIJĮȣȖȡȠȪʌȡȠȢȐȞIJȜȘıȘīȚĮȤİȚȡȠțȓȞȘIJȘȜİȚIJȠȣȡȖȓĮʌĮȡĮțĮȜȠȪȝİIJȠʌȠșİIJȒıIJİIJȠȞ
ȝȠȤȜȩʌȠȣȣʌȐȡȤİȚʌȐȞȦıIJȘȞĮȞIJȜȓĮıIJȘȞșȑıȘ³0´
īȚĮȞĮİțțȚȞȒıİIJİIJȘȞĮȞIJȜȓĮȕȐȜIJİIJȠȞȡİȣȝĮIJȠȜȒʌIJȘijȚȢIJȘȢĮȞIJȜȓĮȢıİȝȓĮȘȜİțIJȡȚțȒʌȡȓȗĮ9$&Ǿ
ĮȞIJȜȓĮșĮİțțȚȞȒıİȚĮȣIJȩȝĮIJĮ
īȚĮȞĮıIJĮȝĮIJȒıİIJİIJȘȞȜİȚIJȠȣȡȖȓĮIJȘȢĮȞIJȜȓĮȢĮʌȜȐȕȖȐȜIJİIJȠijȚȢĮʌȩIJȘȞʌȡȓȗĮ
7.3. ĬİȡȝȚțȒʌȡȠıIJĮıȓĮIJȠȣțȚȞȘIJȒȡĮ
ȅȚȘȜİțIJȡȚțȑȢĮȞIJȜȓİȢIJȘȢıİȚȡȐȢ7,3,17(*5$İȓȞĮȚİijȠįȚĮıȝȑȞİȢȝİȑȞĮİȞıȦȝĮIJȦȝȑȞȠșİȡȝȚțȩ
ʌȡȠıIJĮıȓĮȢIJȠȣțȚȞȘIJȒȡĮȈİʌİȡȓʌIJȦıȘȣʌİȡijȩȡIJȚıȘȢȠțȚȞȘIJȒȡĮȢșĮıȕȒıİȚĮʌȩȝȩȞȠȢIJȠȣțĮȚșĮȟİțȚȞȒıİȚ
țĮȚʌȐȜȚȩIJĮȞțȡȣȫıİȚīȚĮʌȚșĮȞȐʌȡȠȕȜȒȝĮIJĮțĮȚIJȠȞIJȡȩʌȠİʌȓȜȣıȘȢIJȠȣȢʌĮȡĮțĮȜȠȪȝİȞĮĮȞĮijİȡșİȓIJİıIJȠ
țİijȐȜĮȚȠ©ȈȣȞIJȒȡȘıȘțĮȚǼʌȓȜȣıȘȆȡȠȕȜȘȝȐIJȦȞª
ȈȣȞIJȒȡȘıȘțĮȚİʌȓȜȣıȘʌȡȠȕȜȘȝȐIJȦȞ
Ǿ IJȒȡȘıȘ IJȦȞ ȩȡȦȞ țĮȚ Ș ȤȡȘıȚȝȠʌȠȓȘıȘ IJȘȢ ĮȞIJȜȓĮȢ ȖȚĮ IJȚȢ ıȣȞȚıIJȫȝİȞİȢ ȤȡȒıİȚȢ ȝȩȞȠșĮ ȝİȚȫıİȚ IJȠȞ țȓȞįȣȞȠ
įȣıȜİȚIJȠȣȡȖȚȫȞ țĮȚ șĮ İʌȚȝȘțȪȞİȚ IJȘȞ ȜİȚIJȠȣȡȖȚțȒ įȚȐȡțİȚĮ ȗȦȒȢ IJȘȢ ıȣıțİȣȒȢ ıĮȢǾ ȐȝȝȠȢ țĮȚ ȐȜȜĮ įȚĮȕȡȦIJȚțȐ
ȣȜȚțȐ ʌȠȣ IJȣȤȩȞ ʌİȡȚȑȤȠȞIJĮȚ ȝȑıĮ ıIJȠ Ȟİȡȩ ʌȠȣ ʌȡȩțİȚIJĮȚ ȞĮ ĮȞIJȜȘșİȓĬĮ İʌȚIJĮȤȪȞȠȣȞ IJȘȞ įȚĮįȚțĮıȓĮ IJȘȢ
ijȣıȚȠȜȠȖȚțȒȢ ijșȠȡȐȢ țĮȚ șĮ İʌȚIJĮȤȪȞȠȣȞ IJȘȞ ʌIJȫıȘ IJȘȢ ĮʌȠIJİȜİıȝĮIJȚțȩIJȘIJĮȢ IJȘȢ
ǼȐȞȘĮȞIJȜȓĮȜİȚIJȠȣȡȖİȓțĮȞȠȞȚțȐįİȞșĮȤȡİȚĮıIJİȓțĮȝȓĮıȣȞIJȒȡȘıȘǵʌȠȣ ȣʌȐȡȤİȚ Ș įȣȞĮIJȩIJȘIJĮ ȝʌȠȡİȓIJİ ȞĮ
țĮșĮȡȓȗİIJİ IJȠ ȣįȡĮȣȜȚțȩ IJȝȒȝĮ IJȘȢ ĮȞIJȜȓĮȢ Įʌȩ ȚȗȒȝĮIJĮ țĮȚ ȕȡȦȝȚȐ
ȆĮȡĮțĮȜȠȪȝİȞĮʌȡȠıȑȟİIJİʌȡȚȞIJȠȞțĮșĮȡȚıȝȩȝİĮȞIJȚıIJȡȠijȒIJȘȢȡȠȒȢȞĮĮijĮȚȡȑıİIJİIJȘȕĮȜȕȓįĮ
ĮȞIJİʌȚıIJȡȠijȒȢīȚĮIJȘȞĮijĮȓȡİıȘİʌȓȝȠȞȦȞĮțĮșĮȡıȚȫȞȝʌȠȡİȓIJİȞĮĮijĮȚȡȑıİIJİIJȘȕȐıȘIJȘȢĮȞIJȜȓĮȢ
ȟİȕȚįȫȞȠȞIJĮȢȕȓįİȢȈIJȘıȣȞȑȤİȚĮȝʌȠȡİȓIJİȞĮțĮșĮȡȓıİIJİIJȘȞʌIJİȡȦIJȒIJȘȢĮȞIJȜȓĮȢțĮȚIJȠșȐȜĮȝȠIJȘȢ
ʌIJİȡȦIJȒȢȈİʌİȡȓʌIJȦıȘʌȠȣțĮIJȐIJȘȞĮȣIJȩȝĮIJȘȜİȚIJȠȣȡȖȓĮȠįȚĮțȩʌIJȘȢʌȜȦIJȒȡĮIJȘȢĮȞIJȜȓĮȢıĮȢįİȞ
ȜİȚIJȠȣȡȖİȓʌȚĮıȦıIJȐȝʌȠȡİȓİȞįİȤȠȝȑȞȦȢĮȣIJȩȞĮȠijİȓȜİIJĮȚıİıȦȝĮIJȓįȚĮĮțĮșĮȡıȚȫȞʌȠȣIJȠȞİȝʌȠįȓȗȠȣȞȞĮ
ȜİȚIJȠȣȡȖȒıİȚȈIJȘȞʌİȡȓʌIJȦıȘĮȣIJȒIJȠʌȠșİIJȒıIJİIJȠȝȠȤȜȩİʌȚȜȠȖȒȢȖȚĮȤİȚȡȠțȓȞȘIJȘȒĮȣIJȩȝĮIJȘȜİȚIJȠȣȡȖȓĮ
ıIJȘșȑıȘ$ĮȣIJȩȝĮIJȘȜİȚIJȠȣȡȖȓĮȀĮIJȩʌȚȞʌȚȑıIJİIJȠȝȠȤȜȩİʌȚȜȠȖȒȢȝİİȜĮijȡȐʌȓİıȘĮʌȩʌȐȞȦıIJȘșȑıȘ
2ȐȞȠȚȖȝĮȉȠțȐȜȣȝȝĮIJȠȣįȚĮțȩʌIJȘʌȜȦIJȒȡĮȝʌȠȡİȓIJȩIJİȞĮĮȞȠȓȟİȚĮʌȩȑȟȦǹijȠȪțĮșĮȡȓıİIJİIJȠȞ
ʌȜȦIJȒȡĮĮʌȩĮțĮșĮȡıȓİȢʌȠȣİȞįİȤȠȝȑȞȦȢȣʌȐȡȤȠȣȞĮțȠȜȠȣșȒıIJİIJȘȞĮȞIJȓıIJȡȠijȘıİȚȡȐȖȚĮȞĮ
ıIJİȡİȫıİIJİIJȠțȐȜȣȝȝĮIJȠȣįȚĮțȩʌIJȘʌȜȦIJȒȡĮ
īȚĮȞĮĮʌȠijȪȖİIJİȠʌȠȚȠȞįȒʌȠIJİțȓȞįȣȞȠIJȣȤȩȞʌİȡĮȚIJȑȡȦĮʌȠıȣȞĮȡȝȠȜȩȖȘıȘțĮȚȒıȣȞĮȡȝȠȜȩȖȘıȘșĮ
ʌȡȑʌİȚȞĮȖȓȞȠȞIJĮȚȝȩȞȠĮʌȩIJȠȞțĮIJĮıțİȣĮıIJȒȒțȐʌȠȚȠİȟȠȣıȚȠįȠIJȘȝȑȞȠıȣȞİȡȖİȓȠ
ǼȐȞȝİȓȞİȚȞİȡȩȝȑıĮıIJȘȞĮȞIJȜȓĮIJȩIJİĮȣIJȩıİʌİȡȓʌIJȦıȘʌĮȖİIJȠȪȝʌȠȡİȓȞĮʌĮȖȫıİȚțĮȚȞĮįȘȝȚȠȣȡȖȒıİȚ
ıȘȝĮȞIJȚțȒȗȘȝȚȐıIJȘȞĮȞIJȜȓĮīȚĮIJȠȞȜȩȖȠĮȣIJȩȘĮȞIJȜȓĮșĮʌȡȑʌİȚȞĮĮʌȠȝĮțȡȪȞİIJĮȚĮʌȩIJȠȞİȡȩțĮȚȞĮ
ĮįİȚȐȗİȚİȞIJİȜȫȢȩIJĮȞȠȚșİȡȝȠțȡĮıȓİȢʌȑijIJȠȣȞțȐIJȦĮʌȩIJȠȩȡȚȠȩʌȠȣIJȠȞİȡȩʌĮȖȫȞİȚȆĮȡĮțĮȜȠȪȝİȞĮ
ĮʌȠșȘțİȪıİIJİIJȘȞĮȞIJȜȓĮıİȑȞĮȟȘȡȩțĮȚʌȡȠıIJĮIJİȣȝȑȞȠĮʌȩIJȠȞʌĮȖİIJȩȤȫȡȠ
ȈİʌİȡȓʌIJȦıȘʌȡȠȕȜȘȝĮIJȚțȒȢȜİȚIJȠȣȡȖȓĮȢșĮʌȡȑʌİȚʌȡȫIJĮȞĮİȜȑȖȟİIJİİȐȞIJȠʌȡȩȕȜȘȝĮʌȡȠȑȡȤİIJĮȚĮʌȩ
țȐʌȠȚȠȜȐșȠȢıIJȠȞȤİȚȡȚıȝȩȒțȐʌȠȚĮȐȜȜȘĮȚIJȓĮʌȠȣįİȞȠijİȓȜİIJĮȚıİȕȜȐȕȘIJȘȢıȣıțİȣȒȢʌȤįȚĮțȠʌȒIJȘȢ
ȘȜİțIJȡȚțȒȢIJȡȠijȠįȠıȓĮȢ
ȅʌĮȡĮțȐIJȦʌȓȞĮțĮȢʌĮȡȠȣıȚȐȗİȚȠȡȚıȝȑȞĮʌȡȠȕȜȒȝĮIJĮʌȠȣȝʌȠȡİȓȞĮʌĮȡȠȣıȚĮıIJȠȪȞțĮIJȐIJȘȞȜİȚIJȠȣȡȖȓĮ
IJȠȣȝȘȤĮȞȒȝĮIJȠȢIJȚȢʌȚșĮȞȑȢĮȚIJȓİȢʌȠȣIJĮįȘȝȚȠȪȡȖȘıĮȞțĮȚIJȠȞIJȡȩʌȠĮʌȠțĮIJȐıIJĮıȘȢIJȠȣȢǵȜİȢȠȚİȞȑȡȖİȚİȢ
ʌȠȣĮȞĮijȑȡȠȞIJĮȚșĮʌȡȑʌİȚȞĮȖȓȞȠȞIJĮȚĮijȠȪʌȡȫIJĮIJȠȝȘȤȐȞȘȝĮĮʌȠıȣȞįİșİȓĮʌȩIJȘȞȘȜİțIJȡȚțȒIJȡȠijȠįȠıȓĮ
ǼȐȞįİȞȝʌȠȡİȓIJİȝȩȞȠȚıĮȢȞĮįȚȠȡșȫıİIJİIJĮʌȡȠȕȜȒȝĮIJĮĮȣIJȐıȪȝijȦȞĮȝİIJȚȢȠįȘȖȓİȢʌȠȣįȓȞȠȞIJĮȚ
ĮʌİȣșȣȞșİȓIJİıİȑȞĮİȚįȚțİȣȝȑȞȠVHUYLFHȒıIJȠțĮIJȐıIJȘȝĮĮʌȩIJȠȠʌȠȓȠĮȖȠȡȐıĮIJİIJȘȞıȣıțİȣȒıĮȢ
ȅʌȠȚĮįȒʌȠIJİȐȜȜȘİʌȚıțİȣȒʌȑȡĮȞĮȣIJȫȞʌȠȣĮȞĮijȑȡȠȞIJĮȚıIJȠȞʌĮȡĮțȐIJȦʌȓȞĮțĮșĮʌȡȑʌİȚȞĮȖȓȞİIJĮȚ
ĮʌȠțȜİȚıIJȚțȐțĮȚȝȩȞȠĮʌȩİȟİȚįȚțİȣȝȑȞȠʌȡȠıȦʌȚțȩȆĮȡĮțĮȜȠȪȝİȞĮȑȤİIJİȣʌȩȥȚȞıĮȢȩIJȚİȖȖȣȒıİȚȢȖȚĮ
ȗȘȝȚȑȢʌȠȣʌȡȠțȜȒșȘțĮȞĮʌȩȜĮȞșĮıȝȑȞİȢĮʌȩʌİȚȡİȢİʌȚıțİȣȒȢįİȞșĮȖȓȞȠȞIJĮȚįİțIJȑȢțĮȚIJȠİȡȖȠıIJȐıȚȠįİȞ
șĮijȑȡİȚȠȣįİȝȓĮİȣșȪȞȘȖȚĮIJȣȤȩȞȐȜȜİȢȗȘȝȚȑȢʌȠȣșĮȒIJĮȞįȣȞĮIJȩȞȞĮʌȡȠțȜȘșȠȪȞıIJȘȞıȣȞȑȤİȚĮ
įȓțIJȣȠĮțȠȜȠȣșİȓıIJİȩȜİȢIJȚȢȠįȘȖȓİȢ
ĮıijĮȜİȓĮȢǺİȕĮȚȦșİȓIJİȩIJȚȠ
ȡİȣȝĮIJȠȜȒʌIJȘȢİȓȞĮȚıIJȘȞıȦıIJȒșȑıȘ
ǺȖȐȜIJİIJȘȞĮȞIJȜȓĮĮʌȩIJȠȡİȪȝĮțĮȚ
ĮijȒıIJİIJȘȞȞĮțȡȣȫıİȚȖȚĮȞĮİȟĮȜİȚijșİȓȘ
ĮȚIJȓĮİȞİȡȖȠʌȠȓȘıȘȢIJȠȣșİȡȝȚțȠȪ
ȆĮȡĮțĮȜȠȪȝİȞĮİʌȚțȠȚȞȦȞȒıİIJİȝİIJȠ
IJȝȒȝĮİȟȣʌȘȡȑIJȘıȘȢʌİȜĮIJȫȞ
4 ǹʌȠțĮIJĮıIJȒıIJİIJȠțȩȜȜȘȝĮIJȘȢijIJİȡȦIJȒȢ