Handreiking integriteit van politieke a...provincies, gemeenten en waterschappen__1074708__.pdf

{@<+E@G8>EA=9G@+K@@x+GJA+<;@B+G@+oJ8;G;A=K@+AB>BJA+:><+@@<+ >?E@F@@<+:@8I;<G@<G+:998A=K8;x+V9>?A+@@<+M89:;<=;>?@R+ M?;=KB@<+G;@+J;B+K@B+M9?;B;@O@+>FIB+:998B:?9@;@<+<>>8+@@8+@<+ E@F@@<B@?;oO@+9r+L>B@8A=K>MA:@898G@<;<E+L>>8J;B+8@=KB@<+@<+ E@L@B@<+B@+VJ??@<+:@8:J??@<W+ :@8M?;=KB;<E@<+:998B:?9@;@<W+{8+;A+AM8>O@+:><+V@?~;<G;<EW+D@+8@E@?A+ D@+:9?OA:@8B@E@<L998G;E;<E+AB@?B+V9L@?+:998+G@+@;E@<+?@G@<+>?A+ L98G@<+;<+E@V>F@<?;oO+G@I>B+:>ABE@AB@?G+G998+G@+M9?;B;@O@+>FIBAt :998+G@+G>E@?;oOA@+I@ABJJ8G@8A+u:998V;w@8+@<+9:@8;E@+?@G@<+:><+ G8>E@8A+V@?rW+s<+G;B+?;=KB+F9@B@<+G@+8@E@?A+;<+G@+=9G@+L98G@<+ K@B+G>E@?;oOA+I@ABJJ8v+@@<+E@G8>EA=9G@+:>ABW+D>B+;A+V9+:>ABE@?@EG E@V;@<W+D>B+F>>OB+G@+E@G8>EA=9G@+@:@<L@?+<;@B+:8;oI?;o:@<GW+D@+ ;<+G@+789:;<=;@L@BSN@F@@<B@L@BSU>B@8A=K>MAL@BW I@ABJJ8G@8A+@<+:9?OA:@8B@E@<L998G;E@8A+OJ<<@<+G>>89M+L98G@<+ >><E@AM89O@<+@<+V;o+G;@<@<+V;=K+9:@8+G@+<>?@:;<E+@8:><+B@+:@8><Bt D@+E@G8>EA=9G@+;A+@@<+8;=KBA<9@8+:998+K@B+K><G@?@<+:><+;<G;:;GJ@?@+ L998G@<W+H@B+<;@B+<>?@:@<+:><+G@+E@G8>EA=9G@+O><+GJA+L@?+ M9?;B;@O@+>FIBAG8>E@8A+@<+K@@x+B9B+G9@?+K@<+B@+9<G@8AB@J<@<+I;o+G@+ 9<G@8G@@?+L98G@<+:><+M9?;B;@O+G@I>B+@<+O><+99O+M9?;B;@O@+ ;<:J??;<E+:><+KJ<+:@8><BL998G@?;oOK@;G+:998+G@+;<B@E8;B@;B+:><+K@B+ E@:9?E@<+K@II@<W+D@+E@G8>EA=9G@A+I;@G@<+M9?;B;@O@+>FIBAG8>E@8A+ 01

223$5637869$*+$6372,2$-*./9/202$6+1927,632,2$663$92$2-,2023$*-$ ?/9$,/2/6*$863$F32952,06*,,4-9/2G$063$72$/3923,/92/9$23$72$056./92/9$ 543$327,63$23$5/2,4/9$52../659$7-*./9/2028$6*32294239/22$92$ 863$529$.*066.$122944,$*372,$7,40$@2>23:T 9,20023:$;3923,/92/9$/2$223$952+6$769$1292023/2$0,/<39$/3$529$ 56372.23:$=23$/3923,/92/9212.2/7$769$6..223$*-$-6-/2,$1229669$/2$ 2.26592$223$7*72$.2>2,:$?66,*+$+*29$529$56372.23$863$-*./9/202$ 6+1927,632,2$,232.+69/3$*372,52,-$863$322-,20$@/<3A$<4/29$**0$ *372,./33A$23$**0$766,1/<$322B$72$327,6326*72$*372,29243/33:$?2$ abcbdefgb$hijklmdnh 6*72$23$72$8**,32292.72$,23/29,69/22$@/<3$/329,4+23923:$;3923,/92/9$ /2$4/92/372./<0$3/29$/3$,232.2$92$863323:$;3$72$5**,723$863$72$ ?2$H,*8/36/6.2$296923No2+22392,667NS29$6.32+223$122944,$ 265,/<82,$C:D:$E25/2$3669$529$*+$F7*/33$952$,/359$95/33A$2823$5523$ 292.9N292..23$223$327,6326*72$8629$8**,$543$.2723$76,9/02.$p0A$ 3*$*32$/2$56965/33G:$ 72,72$./7A$H,*8/36/2529A$6,9/02.$p0A$72,72$./7A$o2+22392529$23$ 6,9/02.$qqA$72,72$./7A$r692,2656-25298: H*./9/202$6+1927,632,2$521123$863@2.I2-,20237$223$8**,122.7J I4369/2:$=23$-*./9/20$6+19$5*,79$82,,/659$/3$223$3.6@23$54/2:$=23$ 8*.0282,923235**,7/32,$327,6639$@/65$@*6.2$223$3*27$6+192J sts$ 7,632,$12966+9:$=23$-*./9/202$6+1927,632,$*395*479$@/65$863$ ?2$327,6326*72$32.79$8**,$72$296923.2723N,6672.2723N.2723$863$

327,63/3323$7/2$72$3*272$4/9*2I23/33$*I$529$663@/23$863$529$6+19$ 529$6.32+223$122944,A$+66,$,/659$@/65$**0$9*9$72$122944,2*,36323:$ *I$529$*-23166,$122944,$2656723:$=23$-*./9/20$6+19$325292328*.$ 82,84..23$32124,9$/3$72$7632./<022$-,609/<0$23$29,209$@/65$**0$4/9$9*9$ stu$ 72$-,/8K2I22,:$;3$72$54/7/32$7/3/96.2$52,2.7$/2$@202,$2-,602$863$223$ ?2$327,6326*72$/2$*-23166,$23$8/6$/392,329$12265/0166,: 74332$2652/72./<3$942223$52,0$23$-,/8K:$?66,*+$/2$529$/3$/272,$ 3286.$529$7*53.*6723$863$/..236.2$2*B56,2A$529$120/<023A$ 7*53.*6723$*I$82,2-,2/723$863$-*,3*3,6L2652A$,66/29/2652A$ 7/26,/+/32,2372A$12.27/32372A$66329**93282372$*I$72202422.8$ /39/+/72,2372$9202923$23$6M22.7/3323A$*I$529$82,294,23$863$ 12,/65923$7/2$70433238$663@2>23$9*9$5669$23N*I$3252.7$4/9$723$ abcbdefg$gnlbi 1*@2: ;3923,/92/9$/2$3/29$6..223$223$05229/2$863$,232.2A$+66,$@/29$**0$*-$72$ ~23323$227$*I$12.*B2$76,9/02.$p€$H,*8/36/2529A$6,9/02.$p€$ *372,./332$*+363328*,+23:$=23$,22-2698*..2$*+3633$+29$14,32,2$ o2+22392529$23$6,9/02.$q€$r692,2656-25298: 23$*,363/269/22A$942223$-*./9/202$6+1927,632,2$*372,./33$23$942223$ ~.8*,232$543$I4369/2$92$043323$4/9*2I2323$.23323$72$ -*./9/202$6+1927,632,2$23$+27252,02,2A$+29$125*47$863$2/323$ 296923.2723N,6672.2723N.2723$863$529$6.32+223$122944,$/3$ -*./9/202$/35*47$23$29/<.A$/2$863$12.633:$;3$72$*+3633$+29$14,32,2A$ 72$82,3672,/33A$/3$563723$863$72$8**,@/>2,A$72$8*.32372$227$

6+19236,23A$2O92,32$-6,9/<23$23$6372,2$-*./9/202$6+1927,632,2$ 782,0.6,/33$23$12.*B28$6I$‚;0$@522,$782,0.66,8$769$/0$*+$9*9$ 5*,79$863$223$-*./9/202$6+1927,632,$6*,,269A$I692*23./<0A$23$ 296923./7N,6672./7N./7$863$529$6.32+223$122944,$123*2+7$92$ ,22-2698*.$327,63$82,56659$769$8,/<$/2$863$*332523292$*+36332J 5*,723A$,265929,2202$3*65$+/772../<0A$*372,$52.02$366+$*I$52.0$ 8*,+23$23$3,232*82,265,/<7237$23$72202422.8$/39/+/72,237$327,63$ 8**,523722.$**0A$23/32$3/B$*I$34329$521$3232823$*I$12.**I7:$ @*6.2$5/372,./<0$327,63A$/39/+/769/2A$74112.@/33/32$*-+2,0/3323A$ ;0$@522,$782,0.66,$23$12.**I8$769$/0A$*+$/292$/3$7/9$6+19$92$7*23$ 563796292./<052723A$63,222/2A$-22923$23$7/26,/+/369/2:$ *I$92$.6923A$,265929,2202$3*65$+/772../<0$23/3$32265230$*I$23/32$ 12.*B2$521$663323*+23$*I$@6.$66332+23:$;0$@522,712.**I8$ H*./9/202$6+1927,632,2$*-2,2,23$8660$/3$7/82,22$71*8238.*06.2$ 769$/0$329,*45$@6.$@/<3$663$72$o,*37529A$769$/0$72$52>23$@6.$ 32952,023:$?2@2$32952,023$7,6323$1/<$663$529$325*,92.7$@/<3$863$ 360*+23$23$769$/0$+/<3$-./65923$6.2$296923./7N,6672./7N./7$863$ 72$-*./9/202$6+1927,632,:$P232./<02,9/<7$*3929669$5/2,7**,$529$ 529$6.32+223$122944,$366,$22,$23$3252923$@6.$82,84..23:ƒ$ ,/2/6*$769$-*./9/202$6+1927,632,2$8634/9$529$328*2.$863$2Q+-695/2$ „†‡ˆˆ‰Š‹Œ$ŽŠ‰‰‘ 23$.*Q6./92/9A$72$12.63323$863$72$2/323$32952,023$8**,*-292..23$ ’$=23$./7$863$223$8*.0282,923235**,7/3/33$322+9$3/29$722.$

923$0*292$863$529$6.32+223$12.633:$?2$265/<3$863$*32/323./<02$ 663$72$292++/33$*82,$ 12R38.*27/33$063$232.$325209$@/<3:$?/9$+6609$74/72./<0$769$529$ “2 $ 23$66332.232352/7$7/2$52+$,265929,2202$*I$+/772../<0$ 36723023$*82,$72$2/323$/3923,/92/9$82,72,$3669$763$529$12**,72.23$ -2,2**3./<0$6633669$*I$566,1/<$5/<$6.2$82,923235**,7/32,$ 863$/37/8/742.2$56372./3323:$S29$8,6639$**0$769$-*./9/202$6+192J /2$129,*0023” 7,632,2$@/65$125429$@/<3$769$@/<$6.9/<7$82,1*3723$@/<3$+29$ “7 $ 2$8629292../33$*I$3*27024,/33$72,$,2023/33$863$223$ -,*I222/*32.2$23$-2,2**3./<02$32952,023:$=3$769$72@2$32952,023$ ./6566+$566,663$5/<$,2023-./659/3$/2$*I$9*9$52.02$122944,$ F*3125429G$223$/38.*27$043323$521123$*-$72$024@22$23$669/22$863$ 72$-*./9/202$6+1927,632,A$7/2$+*32./<0$9*9$223$265237/33$.2/723: T$ $S29$123,/-$32952,06*,,4-9/2$/2$32R32-/,22,7$7**,$529$-,*+*9/2*372,@*20$

UV$ WXYZ[Z\Z$]Z^_X̀\YZ\

vV$ ]wZxXx_y\zYxZ[Z \ $ { _ \ $ \{Zy|}yZ\YZX̀\Y

863$F•–—†˜ˆ††™š–‹›$—‰‰ †$‡ˆ˜‹Š$š‹–Š$˜ˆ††™š–$—ˆ†œ–$863$r/..202$ D./332,.637A$T1pžŸ

01

234%26678%9*783+,-%./%07613233,4,85%*783+,-%./% .J%n,%32D677*83,%?,87,r%32%3,B,7%A,1*-%B,%67:32734132A%1*2%B,% 6,7,,28,4,8%,2%*783+,-%8/*%9*8,7:32*;:4,8< 92,1,2<D@2383,5%B,%67A*23:*83,%1667%43,%B,%92,1,2<D@2383,% =%>,8%?,:8@@7:67A**2%4**+8%,78,A,2%B*8%868%2,8%?,:8@@7:67C 467B8%1,7733285%6D%2,8%*-%B*2%23,8%,,2%92,1,2<D@2383,%?,87,r% A**2%?,267,2B,%6D%B**71667%4,7+E*7,%;,7:62,2%B3,%,,2% @38%266DB,%1*2%2,8%:8*8,2-3B7**8:32*;h7**B:-3B7**8:32*;h ;,7:662-34+%?,-*2A%?34%,,2%?,:-@38%2,??,25%B,%?,:-@38167C -3B7**8:32*;%1*2%2,8%*-A,7,,2%?,:8@@7%,2%6D%B,%92,1,2< 732A%?,F21-6,B,2%9*783+,-%.GH5%84,,B,%-3B5%I-A,7,2,%4,8% D@2383,%?,E6-B3AB%6D%62?,E6-B3AB%3:J%% ?,:8@@7:7,328<J 8J% n,%A73j,7h:,37,8*73:CB37,38,@7%-,A8%23,71667%,,2%7,A3:8,7% **2%,2%?,2,,78%B38%7,A3:8,7J%>,8%7,A3:8,7%3:%6;,2?**7%,2%13*% KLMNLOPQRSM%LTQURNNMVRTSMT%OMQ%WMQXMNNRTS%QLQ%PQMOLTQYLZ[RTS\% 328,72,8%?,:323+?**7J =%I783+,-%./%467B8%*-:%16-A8%A,434E3ABG 1J% ]2%2,8%,,7:8,%-3B%467B8%^B,%:8,7732A_%1,71*2A,2%B667% stuvwxyzw{| ^B,%?,7**B:-*A32A%,2%:8,7732A_J .J%`2B,7%1,72@77,732A%1*2%2,8%84,,B,%868%,2%7,8% >,8%?,87,r%,,2%@384,7+32A%1*2%B,%4,},-34+,%1,7;-332832A% 13,7B,%-3B%868%B,7B,%868%,2%7,8%134DB,%-3B%467B8%,,2% 67%2,1,2D@2383,:%6;,2?**7%8,%7*+,2J%n,%32D677*83,%467B8% -3B%32A,16,AB5%-@3B,2B,G%.J%̀;%B,%?,7**B:-*A32A%,2% :8,7732A5%?,B6,-B%32%2,8%,,7:8,%-3B5%3:%*783+,-%.GH%1*2%B,%

2,,7A,-,AB%32%,,2%6;,2?**7%7,A3:8,7J%>,8%:8*8,2-3Bh7**B:-3Bh-3B% 1*2%2,8%*-A,7,,2%?,:8@@7%3:%1,7*284667B,-34+%1667%B,%834B3A,% I-A,7,2,%4,8%?,:8@@7:7,328%23,8%1*2%86,;*::32AJ **2-,1,732A%1*2%B,%32D677*83,%,2%1667%B,%*38@*-38,38%B**71*2J aTbLOcdQRWRVRQMRQMT%MT%TMeMTfZTbQRMP\ =%g,7?6B,2%61,7,,2+67:8,2h2*2B,-32A,2G%16-+:1,78,A,2C 4667B3A,7:%76A,2%32%A,:323--,25%4**7%B,%;7613233,9?,:8@@7<h A,7,,28,9?,:8@@7<h4*8,7:32*;:C9?,:8@@7<%;*7834%3:5%23,8%*-:% *B163**85%*B13:,@7%6D%A,7*3283AB,%4,7+E**7%E342J%i34% Šu‹uvwŒ%Žu 76A,2%?,;**-B,%61,7,,2+67:8,25%4**7%B,%;7613233,hB,% A,7,,28,h2,8%4*8,7:32*;%?34%?,876++,2%3:5%23,8%7,328:87,,+:% 6D%73BB,--34+%**2A**2J%g*2%1,7?6B,2%61,7,,2+67:8,2%+*2% aTfLXOdQRMcVRbYQ 6282,j2A%467B,2%1,7-,,2BJ% 6,B,;@8,,7B,%:8*8,2h‘@7A,7,,:8,7%,2%4,826@B,7:h>,8% =%%9*783+,-%105%,,7:8,%,2%84,,B,%-3B5%07613233,4,85%*783+,-%105% B*A,-34+:%?,:8@@7%1*2%2,8%4*8,7:32*;%,2%,-+%1*2%E342%-,B,2% ,,7:8,%,2%84,,B,%-3B5%%6,7,,28,4,8%,2%*783+,-%885%,,7:8,%,2% E342%1,7;-3328%*--,%32-332832A,2%8,%A,1,2%B3,%B,%16-+:1,78,A,2C 84,,B,%-3B5%%9*8,7:32*;:4,8<J% 4667B3A32A%26B3A%2,,r%1667%B,%@386,D,232A%1*2%E342%8**+J%>,8% =%`;%61,787,B32A%:8**8%@38,32B,-34+%B,%:*2383,%1*2%:3267:32A% ?,87,r%E64,-%,,2%*383,1,%*-:%,,2%;*::3,1,%32D677*83,;-3328J% ,2%1,71*--,21,7+-*732A%1*2%2,8%-3B7**8:32*;%1*2%B,% `6+%*-:%32B313B@,-,%16-+:1,78,A,24667B3A,7:%32D677*83,% 16-+:%

1,78,A,24667B3A32A%9*783+,-,2%kl5%kl*%,2%k/%m3,:4,8< 17*A,2%E*-%B3,%32D677*83,%**2%B,%16-+:1,78,A,24667B3A32A% =%`21,7,23A?**72,3B%1*2%D@2383,:G%2,8%E342%1*2%16-+:C 76,8,2%467B,2%1,7:87,+8J% 1,78,A,24667B3A,7%:-@38%2,8%2,??,2%1*2%,,2%**28*-%*2B,7,% n,%32D677*83,%+*2%*--,,2%467B,2%A,4,3A,7B%*-:%B3,%32%:8734B%3:% D@2383,:%@38%9*783+,-%18%07613233,4,85%*783+,-%18%6,7,,28,4,8% 7,8%2,8%6;,2?**7%?,-*2A%9*783+,-%1’l%07613233,4,85%*783+,-%1’“% ,2%*783+,-%81%9*8,7:32*;:4,8<J%n*8%-,3B8%,7%@38,32B,-34+%86,% 6,7,,28,4,8%,2%*783+,-%/“%9*8,7:32*;:4,8< B*8%?,876++,2,%6;26@B8%-3B%8,%E342%1*2%B,%16-+:1,78,A,2C 4667B3A32A%9*783+,-%k1%m3,:4,8<% ”MYMROYLZ[RTS =%`;,2?**77*+32A%2,1,2D@2383,:G%16-+:1,78,A,24667B3A,7:% =%•,2%3,B,7%B3,%3:%?,876++,2%?34%B,%@3816,732A%1*2%B,%8**+%1*2% 7*+,2%6;,2?**7%4,-+,%2,1,2D@2383,:%E34%1,71@--,2J%n,%-34:8% ,,2%?,:8@@7:67A**2%,2%B**7?34%B,%?,:323++32A%+734A8%61,7% 7,8%2,1,2D@2383,:%-3A8%8,7%32E*A,%6;%2,8%;7613233,2@3:h% A,A,1,2:%4**71*2%234%2,8%1,7876@4,-34+,%+*7*+8,7%+,28%6D% A,7,,28,2@3:h4*8,7:32*;2@3:%%9*783+,-%11%07613233,4,85% 7,B,-34+,7434:%76,8%1,776,B,25%,2%1667%43,%23,8%7,,B:%@38% *783+,-%1.%6,7,,28,4,8%,2%*783+,-%8.%%9*8,7:32*;:4,8<J 266DB,%1*2%*7?85%?,76,;%6D%4,},-34+%1667:3273r%8,7%E*+,% 1*2%B3,%A,A,1,2:%,,2%A,2,3726@B32A:;-3328%A,-B85%3:% 1,7;-3328%868%A,2,3726@B32A%1*2%B3,%A,A,1,2:5%?,26@B,2:% op% 1667%E61,7%,23A%4,},-34+%1667:3273r%2,7%868%7,B,B,-32A%

1J% >,8%:8*8,2-3Bh7**B:-3Bh-3B%1*2%2,8%*-A,7,,2%?,:8@@7%-,1,78% 1,7;-3328%6D%@38%E342%8**+%B,%266BE**+%868%7,B,B,-32A% B,%A73j,7h:,37,8*73:CB37,38,@7%B,%32D677*83,%**2%61,7%B,% 166781-6,38%9*783+,-%.G0%I-A,7,2,%4,8%?,:8@@7:7,328<J 92,1,2<D@2383,:%B3,%6;,2?**7%A,7**+8%76,8,2%467B,2%?34% =%6,B,;@8,,7B,%:8*8,2h‘@7A,7,,:8,7%,2%4,826@B,7:h>,8% **21*2A%1*2%2,8%:8*8,2-3B7**8:32*;h7**B:-3B7**8:32*;h B*A,-34+:%?,:8@@7%1*2%2,8%4*8,7:32*;%+@22,2h+*2%6;%A762B% -3B7**8:32*;%1*2%2,8%*-A,7,,2%?,:8@@75%B*2%4,-%?322,2%qq2% 1*2%,,2%?,-*2A5%A,26,7B%32%*783+,-%1–%1*2%B,%9,8%6;,2C 7**2B%2*%**21**7B32A%1*2%B,%92,1,2<D@2383,%,2%A,,r%2,7%B,% ?**72,3B%1*2%?,:8@@75%A,2,3726@B32A%6;-,AA,2J%̀6+%B,% 434E3A32A,2%B**732%B667J% 36773::*73:%1*2%B,%m6232Ah?@7A,7,,:8,7h%4*8,7C :32*;1667E3},7%2,,r%B3,%?,16,AB2,3BJ%

~% €‚ƒ„ †‡ˆ‰

01

2#45#6575897*+,8-6./08172#9*52#3*4,5-#5565.286,#,**4#,5# 69-#,5#K9254.179/.352#9*52#9†5665-#755:#*-,54#9554# 6*07.6542565-3**4,868-68#90.#752#.2+775-#55245:#,85#952# 55245778-6#*/#752#6565-8#99--595-#*M#550*65-#69-#68:5-8# ,5#6*07.6542565-3**4,868-6#3*4,5-#65,550,;#<*7#,5# 6+-.25-#*M#65.175-75-;#‡85#6**4#,5#352.257.2#8-?975#,5#55,# /4*68-18905#.2925-=65955-25499,=#752#9065955-#55.2++4# *M#550*:5#752#35@508P7#79,54#*-,54#1#6**4#,5#55/908-65-#254# 69-#752#39254.179/8#,9-#350#>,5#6**4?8@54#69-A#55-# 6**47*98-6#69-#5509-65-654.245-6508-6; 1*998..85#79-=7+--5-#6575897*+,8-6#*/05665-#>94287505-# ˆST# 108#00#5-#BC#D4*68-1853528#94287505-#108#00#5-#EF# C;# ‰5-#.2925-08,=499,.08,=08,#69-#752#9065955-#55.2++4# G5955-25352#5-#94287505-#HI#5-#JH#K9254.179/.352A; 9115/25542#5-#585,2#655-#65.175-75-8#M9180825825-#5-# 2#45#6575897*+,8-6#,++42#6**42#2*2,92#,5?5#3*4,2#*/6575L ,85-.25-#90.#?8P-#*-9Š9-7508P75#/*.8285#7854,**4#79-#3*4,5-# 65-#,**4#752#*4699-#,92#,5#6575897*+,8-6#*/056,58#*M# 55‹-60*5,;# N#8-,85-#752#99-#,5#6*07.6542565-3**4,868-6#8.#*65465056,# N#,5#6*07.6542565-3**4,868-6#,5#6575897*+,8-6#*/75:; 1;#O52#.2925-08,=499,.08,=08,#69-#752#9065955-#55.2++4# 79-8#25-?8P#752#554.25#08,#69-#2*5/9..8-6#8.8#8-18,5-2505# 2#O52#.175-,5-#69-#,5#6575897*+,8-6./08172#8.#55-#98.,48PM# 65.175-75-#,85#55-#65.179@5#3994,5#69-#Œ#0#*M#98-,54# >9428750#1I1#K525*57#69-#Q249M45172A;

6542565-3**4,865-8#557*+,5-; H;# G5.175-75-#,85#752#.2925-08,=499,.08,=08,#69-#752#9065955-# 55.2++4#+82#7**M,5#69-#?8P-#9952#*-269-62#5-#,85#55-# RST# O52#.2925-08,=499,.08,=08,#69-#752#9065955-#55.2++4#6992# 65.179@5#3994,5#69-#9554#,9-#Œ#0#6542565-3**4,865-# ?*466+0,86#5-#1*44512#*9#952#,5#8-M*499285#3994*654#78P#+82# 3*4,5-8#8-,85-#?8P#-852#3*4,5-#254+665.2++4,8#654568.24554,# 7**M,5#69-#?8P-#08,9992.179/#69-#Q2925-=U99,=V065955-#55.2++4# 5-#5865-,*9#69-#,5#/4*68-185=,5#65955-25=752#39254.179/;# 55.17872#5-#?*462#546**4#,92#65424*+3508P75#5-#6575895#8-M*499285# J;#45#648Ž54=.51452948.L,845125+4#0562#55-#4568.254#99-#69-#,5# 658086#3*4,2#553994,; 65.175-75-#952#55-#65.179@5#7*6545#3994,5#,9-#Œ#0;#-# 752#4568.254#8.#99-656565-#35075#55.25998-6#,5#/4*68-185= RSW# ,5#65955-25=#752#39254.179/#785499-#755:#656565-;#O52# 4568.254#8.#*/5-5994#5-#689#8-254-52#55.17875994; C;# O52#.2925-08,=499,.08,=08,#69-#752#9065955-#55.2++4#99972# -852#25-#5865-#5925#*M#25-#5925#69-#,54,5-#6554+87#69-#8-# 0;#G5.175-75-#3*4,5-#-852#*/#752#7+8.9,45.#*-269-65-; ,5#+82*5M5-8-6#69-#752#9952#65474565-#>-*6A#-852#*/5-5945# ˆSW# 8-M*499285; C;# 4550-995#99-#51+4.85.#5-#565-595-25-#6**4#4575-8-6# 69-#9-,545-#,9-#,5#/4*68-185=,5#65955-25=752#39254.179/# 99972#752#.2925-08,=499,.08,=08,#69-#752#9065955-#55.2++4# XYZ[\]^_\`a */5-5994#58--5-#‘‘-#3557#-9,92#,5#51+4.858#,9-#350#752#

H;C#O52#8.#5509-648P7#,5#P+8.25#9992456505-#25#245b5-#*9#25# 565-595-2#755:#/0992.656*-,5-;#O8P#99972#,99458P#8-#85,54# 65690#*/5-5994#385#,5?5#7*.25-#6**4#?8P-=7+-#4575-8-6#755:= 6**47*95-#,92#*-556*56,5-#65424*+3508P75#5-=*M#6575895# 656565-.#7+--5-#55?8@5-8#499,/0565-#*M#55.179,865-;# 75555-#65-*95-;# 499458P#9*52#8-#,5#,8682905#.5@8-6#3*4,5-#65,9172#99-# 1;#45#8-M*499285#8.#689#8-254-52#55.17875994; ,5#556580868-6#69-#,5#1*9/+2548#.9942/7*-5.#5;,;#952# # 391723**4,5-#5-#752#-852#*-557554,#9172540925-#69-#cQdL ˆSR# .2817.#952#65424*+3508P75=6575895#8-M*499285; C;# ‰5-#.2925-08,=499,.08,=08,#69-#752#9065955-#55.2++4#950,2# ,5#648Ž54=.51452948.L,845125+4#,5#5+825-09-,.5#458?5-#*/# +82-*,868-6#69-#,54,5-#58--5-#‘‘-#3557#-9#254+67554# 8-#’5,5409-,;#O8P#950,2#8-#85,54#65690#392#752#,*508#,5# 55.25998-6#5-#,5#,++4#69-#,5#5+825-09-,.5#458.#8.#65355.2# 5-#392#,99469-#,5#7*.25-#3945-;# 1;#45#648Ž54=.51452948.L,845125+4#0562#78546**4#55-#4568.254# 99-#5-#5575542#,82#4568.254;#O52#4568.254#8.#*/5-5994#5-#689# 8-254-52#55.17875994;#

ef#gh i j k h l m h l n # o p j q r q s h q s h l n # tqhlishln#hujvwiqhin# hxhlhyhlshl#hl#zvqshlrpltih# whq{hl#|}#vqsl|tq~ql~#xpl# thwthl Z€Z[\‚#‚ƒ„Z 45#55,#*M#550*:5#,85#752#.2925-08,=499,.08,=08,#69-# 752#9065955-#55.2++4#*/#64*-,#69-#9428750#CJ#69-#,5# D4*68-1853528#9428750#CJ#69-#,5#G5955-25352#5-#9428750#HJ# 01

XYZ[\]^_\`a J;C#-#,5#65,496.1*,5#8.#+8269-6./+-2#,92#65.175-75-8# M9180825825-#5-#,85-.25-#-852#3*4,5-#659115/2554,#90.#7854955# ,5#*-9Š9-7508P75#/*.8285#69-#752#.2925-08,=#499,.08,=08,#69-# 752#9065955-#55.2++4#79-#3*4,5-#55‹-60*5,;#492#8.#8-#85,54#

23456'558'93'*+93',8'*893+-58936,82..,/05/,3.1' 2.'955+458'2338'.3+543'958'408838'*5'3+54/,.6-3'+393838' ,86,938/363'463,83'23.6-38438'753/'338'23.6-583'955+93'' 458':'0;'*<'5,893+='9**+'-3/'./5/386,9>+559.6,9>6,9'458' -3/'56235338'?3./00+'9*+938'558455+9@'36-/3+'8**,/' *3'-3/'-0,.59+3.1'A,/',.'338',8'93'3+54/,B4'*8/./558' 23?+0,436,B4'+,6-/?39+52'555+',.'2338'.6-3+33'2+38.1'C+'D,B8' *5./589,2-3938'9384?55+'955+'364'23.6-384@'*82356-/'93' 955+93@'*856633/5?36',.1'A00+93+3'23.6-38438'9*+938',8' 364'23456'8,3/'558455+91'E,B'9*+938'/3+0223./00+9'*<'9*+938' 3,2389*5'458'93'3+*4,86,3>93'235338/3'-3/'95/3+.6-53'9,3> 95/'D*+2/'4**+'338'2*393'?3./355,82'458'-3/'23.6-3841'28' 338'*338?55+'+32,./3+'9*+9/'*3238*538'93643'23.6-38438' 458'533+'958':'0;'93'3+*4,86,3>93'235338/3>-3/'95/3+.6-53' -33F'558455+9'38'93643'?3./355,82'955+558',.'23234381'' G1H'38'G11'I3/'255/'-,3+'*5'3J60+.,3.@'34383538/38'38' ?0,/386589.3'+3,D38'9,3'?3/+*44383'56.'./5/386,9>+559.6,9> 6,9'458'-3/'56235338'?3./00+'558455+9/1'CJ60+.,3.@' 34383538/38'38'?0,/386589.3'+3,D38',8'93'-*3958,2-3,9'458' 6,9'458'338'3*6,/,343'35+/,B'456638'-,3+'90.'8,3/'*893+1

<086/,*8363'0,/25438'+36-/./+334.',8'+3438,82'9*+938' 23?+56-/'*<'408838'9*+938'2393665+33+9'?,B'93'3+*4,86,3>93' 235338/3>-3/'95/3+.6-531' H1'I3/'./5/386,9>+559.6,9>6,9'458'-3/'56235338'?3./00+' 43+58/9**+9/'D,6-'*43+'D,B8'23?+0,4'458'93'4**+D,38,8238' 4*6238.'93',8'-3/'33+./3'6,9'45./2363293'+3236.'38'3+*6390+3.1 uv{v' C38'./5/386,9>+559.6,9>6,9'458'-3/'56235338'?3./00+'93665+33+/' 2338'4*./38'9,3'+339.'*3'5893+3'9,BD3'9*+938'43+2*391

uv|'

p3?+0,4'458'4**+D,38,8238'38'3,2389*5538'458'93'3+*4,86,3>93' 235338/3>-3/'95/3+.6-53'/38'3,238'?5/3'*<'/38'?5/3'458'93+938' ,.@'/38D,B'9,/'93836,B4',.'23+32369@'8,3/'/*323./5581 ' }~dfg€g‚ƒ 01x'„58'./5/3863938>+559.63938>63938'458'-3/'56235338' ?3./00+'9*+938'93'4**+D,38,8238@'43+2*39,8238'38' 5893+3'43+./+344,8238',8'?+0,46338'23?*938'9,3'338'2*39' <086/,*83+38'458'93'4*64.43+/32389**+9,23+.'5*236,B4' 554381'5/'?3/+3F'93'0,/93+4,82'458'93'3+,86,33.'458'9,/' ./36.36'D*0'408838'9*+938'55823.6*/38'?,B'93'93+49,BD3' ,8'-3/'n**+D,38,8238?3.60,/'95/'2369/'4**+'5,8,./3+.'38' ./55/..36+3/5+,..38† 51',8'?32,8.36'9*+938'4**+D,38,8238'38'43+./+344,8238',8' ?+0,46338'/3+'?3.6-,44,82'23./369‡ cdedfghi'ijkdl ?1',89,38'338'4**+D,38,82'*<'43+./+344,82'8,3/',8'?+0,46338'/3+' ?3.6-,44,82'458'9*+938'23./369@'9*+9/'93'<56/00+'9,+36/' m+*6390+3'458'93665+5/,3'75*93643+*+938,8238'nop'38'2mq= /38'65./3'458'93'?32+*/,82'458'-3/'?3./00+.*+2558'?3/5569‡ C+'D,B8'4**+'./5/3863938>+559.63938'4**+.6-+,F38'*3238*538' 61'-3/'43+2*3938'458'4**+D,38,8238'38'43+./+344,8238' ,8'93'3+*4,86,563>'235338/36,B43'43+*+938,82'*43+'93'9,BD3' 56-/3+5<'9**+'-3/',89,3838'458'93665+5/,3.@'9*+9/'/*/'338' 458'93665+5/,3'7,8660.,3<'-3/'*43+632238'458'?39,B../04438=' 5,8,505'?333+4/‡ 458'4**+0,/'?3/55693'7D5436,B43='4*./38'38'*43+'+36-/./+334.3' 91'4**+D,38,8238@'43+./+344,8238'38'93665+5/,3.'9*+938'

<56/0+3+,82'458'7D5436,B43='4*./381 5558936,B4.'*338?55+'235554/'*3',8/3+83/1' r0,/386589.3'3J60+.,3'*<'+3,.'4**+'./5/3863938>+559.63938' ˆ,/2582.308/',.'-,3+'95/'D*'93,8,2'5*236,B4'0,/25438'9**+' 75*93643+*+938,8238'nop'38'2mq= 93'4*64.43+/32389**+9,23+'D36<'9*+938'239558'4,5'D,B8'*<' A3'm+*4,86,563'./5/38>235338/3+559'408838>458'338'./5/38> -55+'3+,4‰+3438,821'p369./+*538'/0..38'93'+3438,82'458' +559.6*55,..,3'7*<'338'936325/,3'0,/'93'235338/3+559=' -3/'?3./00+.*+2558'38'93'33+.**86,B43'+3438,82'458'93' /*3./355,82'43+63838'4**+'338'3J60+.,3'*<'+3,.'855+'-3/' 4*64.43+/32389**+9,23+'55438'338'D955+93+3'6*8/+*63'*3' ?0,/3865891'A,3'3J60+.,3>'+3,.'5*3/'D,B8'23*+258,.33+9'9**+'*<' 93'0,/25438'8**9D5436,B41'I3/'./5/386,9>+559.6,9>6,9'458'-3/' 4589323'93'3+*4,86,3>235338/31'A3',8'+3936,B4-3,9'235554/3' 56235338'?3./00+'D56'D,6-'850923D3/'5*3/38'-*0938'558' +3,.s'38'43+?6,Bt*./38'4*538'4**+'+3438,82'458'93'3+*4,86,3> 93'+3236.'38'3+*6390+3.'9,3'3+'53/'-3/'**2'-,3+*3'4**+'-35> 235338/31' -55+'2369381 A3'm+*4,86,563'./5/38>235338/3+559'408838>458'558'93' /*3./355,82'4**+955+938'43+?,89381

KL' TMN O P Q R S ' T U V ' T W W P X R N V R V Y N V ' UV'ZN'[PWTRV\RN]ZN' YN^NNV_N]`N_'aU_NPb\`U[

uvw'

x1' p39330/33+93'./5/38>r0+23533./3+'38'93/-*093+.> I3/'95236,B4.'?3./00+'+,6-/38>+,6-/'93'y8586,z63'38' 595,8,./+5/,343'*+258,.5/,3'D*958,2',8'95/'3+'338'23/+*09' ?3369'5*236,B4',.'458'93'B0,./-3,9'38'+36-/55/,2-3,9'458' 93'0,/25438@'53/'-3693+3'3+*6390+3.'*43+'93'9,BD3'955+*3'

ŠL'‹R_TWNPRVY'YNZPUYb\WZN Œvw'

A3'm+*4,86,563'./5/38>A3'235338/3+559>I3/'56235338'?3./00+' ?34*+93+/>?34*+93+38'93'33890,9,23',8/3+3+3/5/,3'458'93' 239+52.6*931'2823456'458'6335/3.'38'*890,936,B4-3938',8'93' 239+52.6*93'4**+D,38>4**+D,3/'93'3+*4,86,563'./5/38>93' 235338/3+559>-3/'56235338'?3./00+'955+,81'

01

234%

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

15:.-3,18/,-J%:/*1.%3/%8/3,18-4+3/%//2%112.10%51./,6\0/% 2+,5/2%<11,112%3/%)+06.6/@/%15:.-3,18/,-%>64=% 4+556?/,/27% I/%4+556--1,6-%*12%3/%7+26289:;,8/5//-./,9<1./,-4=1)] *++,>6?/,%=//^%3/%</?/06C@/%.11@%+5%3/%:/-.;;,06C@/% 62./8,6./6.%*12%>6C2%+A%=11,%),+*6246/98/5//2./9<1./,-4=1)% ./%:/*+,3/,/2%_[,.7%6`0%063%H%V,+*6246/</.J%[,.7%6`a%063%H% Y/5//2./</.J%[,.7%b1%063%H%Z1./,-4=1)-</.c7%W6/,5//%6-% 3/%*/,12.<++,3/06C@=/63%*++,%3/%)+,./A/;600/%d62./8,6./6.e% 3;63/06C@%:/0/837%I/%</?/06C@/%:/)10628/2%:6/3/2%3/%,;65./% +5%211,%8/0128%3/%-6.;1.6/%=123/0/23%+)%./%.,/3/2J%<11,:6C% 26/.%100//2%8/314=.%5+/.%<+,3/2%112%=/.%+).,/3/2%:6C% 62463/2./27% f/0128,6C@%+23/,3//0%6-%++@%3/%),/*/2.6/B%/,*++,%./%>+,8/2% 31.%62./8,6./6.%/2%62./8,6./6.-:/<;-.>6C2%62%3/%:/-.;;,06C@/% 8,/561%:/-),+@/2%:06C*/2%/2%311,:6C%1A-),1@/2%./%51@/2% +*/,%//2%,/8/051.68/%:/-),/@628%*12%=/.%.=/51%62./8,6./6.J% :6C*++,://03%//2%+A%.<//%@//,%)/,%C11,J%>+</0%62%3/% *+0@-*/,./8/2<++,368628%10-%5/.%=/.%:/-.;;,7% 01

I/%4+556--1,6-%*12%3/%7+262893/%:;,8/5//-./,93/%<1./,] -4=1)*++,>6?/,%=+/^%=6/,%26/.%100//2%*++,%./%-.1127%X/2% 311,.+/%1128/</>/2%4+2.14.)/,-++2%+A%*/,.,+;</2-)/,-++2% _:6C*++,://03%3/%8,6g/,9%8,6g/,]36,/4./;,c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h.1./2J%3/%8/5//2./,113%/2%=/.%108/5//2%:/-.;;,%*12%=/.% <1./,-4=1)%@12%>/0A%+23/,0628%++@%1A-),1@/2%51@/2%+*/,%=+/% C/%/0@11,%112-),//@.7% [0%3/>/%),+4/--;/0/%/2%),+4/3;,/0/%1A-),1@/2%>6C2%./,;8% ./%*623/2%62%3/%:6C018/%36/%+23/,3//0%;6.511@.%*12%3/% 8/3,18-4+3/7%I/%+23/,</,)/2J%8/2+/53%62%U7HJ%>6C2%26/.% ;6.);?/237

1232425 678)*7+,-78./017)234./5,6/7)7,8)

89:);<:9=>=?@A<BACCD)E@9=D9F G9)H9=9<AFA<F)@C<)I9J9=DC<JK9)L9M99<:9< G9)N<A9)@C<)OC:9=KBPC>>9< 89:)MA<AK:9=A9)@C<)QA<<9<DC<JK9)RCS9<)9<)T?<A<S=AUSK=9DC:A9K G9V9)>WXDABC:A9)AK)JAFA:CCD)X9KBPASXCC=)?>)J9)Y9XKA:9K)@C<)X?@9<F9<?9MJ9)?=FC<9<)) 9<):9@9<K):9)J?Y<D?CJ9<)?>)YYYZ>?DA:A9S9CMX:KJ=CF9=KZ<D [[)\]\^ Q_`]a^ b9)L9YAUVAFJ9)J=WS)[[[)\]\^

00