ࡱ> q`0bjbjqPqP::F&)))))&<j*****/// < < < < < < <$9>h@D<E/////D<**y<////**<//<//2R2** `e)/23 <0<&2,%A/%AR2R2,%A~2////D<D<////<////&&&$)&&&)&&&  SZLE^MEDE DEME GN  FATURANIN BORLUYA TEBL00N0TAK0P EDEN 30 GNN SONUNDA0ST0SNA!!!  ALACAKLI LEYH0NE AIRFATURANIN BORLUYA TEBL0HAKSIZ DURUMSZLE^MEYE GRE DEMEBU DURUMDA;TAR0H0 BEL0RS0ZSE, MAL VEYAYARATMAMAK VE AIKASRES0;BORLU,H0ZMET0N TESL0M ALINMASINIANLA^ILARAK BU SRE- FATURANIN ALINDII,YANDATAK0P EDEN 30 GNLK SREN0NA^ILAB0L0R.- MAL VE H0ZMET0N ALINDII,BEL0RT0LENSONUNDA0ST0SNA!!!GZDEN GE0RME VE KABULSRELER0ND0KKAT. ALACAKLI KOB0,USLNN BEL0RLEND00,SONUNDAFATURA; MAL VEYA H0ZMET0NTARIMSAL YADA HAYVANSALTAR0HLERDEN 0T0BAREN EN0HTARA GEREKTESL0M ALINMASINDAN NCERET0C0 OLUP BORLU BYKFAZLA 60 GN. OLAB0L0R.KALMAKSIZINALINMI^SA, BU TESL0M0 TAK0PLEKL0 F0RMA 0SE DEME(5. FIKRA)TEMERRDEEDEN 30 GNLK SREN0NSRES0 60 GN A^AMAZ!!!D^ER.SONUNDA(TTK. MD. 1530/5 - 3.C.)(TTK46:<BDHJL   $ & R l  F N P z |  6 8 D F ƶܯܶܯܜܯܜܯܶܯܯܜܯܜܜܜܯܜܜܜܯܜܜܜܯ%hB(hoeB*CJaJnHphtH hZ;hoejhoeUmHnHtHu+hB(hoe5B*CJ\aJnHphtHhB(hoeB*nHphtH!hoe5CJOJQJaJnH tH hoe=48:<>BFHw?kd$IfK$L$;H' t634ad$IfgdB(K$$d$Ifa$gdB(d$IfgdB(dP-DM [$\$gdX 0HJLFfM$d$Ifa$gdB(d$IfgdB(?kda$IfK$L$;' t634a       ?kd<$IfK$L$;'l t634ad$IfgdB(K$$d$Ifa$gdB(Ffd$IfgdB(      " $ & R T X \ ` d f j l Ff$d$Ifa$gdB(Ff d$IfgdB(  F H J L N P z | Ff6FfTd$IfgdB($d$Ifa$gdB(  6 8 D F     FfFfd$IfgdB($d$Ifa$gdB(    & ( X Z n ~ $ , . ^ `  PRjl <DFx* ***,*<*>******jhoeUmHnHtHuU hZ;hoe%hB(hoeB*CJaJnHphtHhB(hoeB*nHphtHI & ( X Z n p r t v x z | ~ $ & ( * , Ff"d$IfgdB($d$Ifa$gdB(, . ^ `  PRjlFf*d$IfgdB($d$Ifa$gdB(Ff& <>@BDFxz~FfP2d$IfgdB($d$Ifa$gdB(Ffn. ********** *"*$*Ff:$d$Ifa$gdB(Ff6d$IfgdB(. MD.1530/4)KANUNDA VEYA SZLE^MEDE, KABUL VEYA 0ST0SNA!!!TAKS0TL0 DEMEN0N 0ST0SNA!!!GZDEN GE0RME USUL NGRLYORSASZLE^MEDE NGRLEN SRE;KARARLA^TIRILMASIALACAKLI KOB0, TARIMSAL YADA HAYVANSALBORLU FATURAYI; KABUL VEYA GZDENMAL VEYA H0ZMET0N ALINMASINDANDURUMUNDA, SRELERERET0C0 OLUP BORLU BYK LEKL0 F0RMAGE0RMEN0N GEREKLE^T00 TAR0HTE0T0BAREN 30 GN A^MASI VE BU DURUMUN0L0^K0N HKMLER B0R0NC00SE TAKS0TLE DEMEY0 NGREN SZLE^MEVEYA NCEDEN ALMASI DURUMUNDA,ALACAKLI ALEYH0NE AIR HAKSIZLIKTAKS0T AISINDAN UYGULANIR.HKMLER0 GEERS0ZD0R.TEBL0 TAR0H0N0 TAK0P EDEN 30OLU^TURMASI DURUMUNDA, KABUL VE GZDEN(TTK. MD. 1530/8 - 3.C.)(TTK. MD. 1530/8 - 1.C.)GNLK SREN0N SONUNDAGE0RME SRES0 30 GN OLARAK KABUL ED0L0R $*&*(***,*<*>***********Ff??kd=$IfK$L$;a'0 t634ad$IfgdB(K$$d$Ifa$gdB(d$IfgdB(************:+<+r+t+++++6,8,v,x,,,,,<->----- ..R.T.....//D/F//////02040000ϿϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰϰhXhoe5hB(hoeB*nHphtHjhoeUmHnHtHu%hB(hoeB*CJaJnHphtH hZ;hoe+hB(hoe5B*CJ\aJnHphtH8*******:+<+r+$d$Ifa$gdB(d$IfgdB(?kdA$IfK$L$,'l t634a r+t++'$d$Ifa$gdB(kd+B$$IfF, [n%!()######### t6$$$$44 Fa++++++6,8,v,$d$Ifa$gdB(d$IfgdB(v,x,,'$d$Ifa$gdB(kdD$$IfF, [n%!()######### t6$$$$44 Fa,,,,,,<->--$d$Ifa$gdB(d$IfgdB(---'$d$Ifa$gdB(kdF$$IfF, [n%!()######### t6$$$$44 Fa-- ....R.T..$d$Ifa$gdB(d$IfgdB(...'$d$Ifa$gdB(kdH$$IfF, [n%!()######### t6$$$$44 Fa..////D/F//$d$Ifa$gdB(d$IfgdB(///'$d$Ifa$gdB(kdJ$$IfF, [n%!()######### t6$$$$44 Fa////0020400$d$Ifa$gdB(d$IfgdB(000'"gdB(kdL$$IfF; [n%!()######### t6$$$$44 Fa:&P 1hP:p". A!"#$% n':QA1PNG  IHDR0ae3sRGBgAMA a cHRMz&u0`:pQ< pHYs&?IDATx^kUǷ[JQ"HF"""{mtr@)gۋP@EQuft+BRChHL?yt5i3$&'3tgȟyi?w!=ޞ#=ޮ]qg5 NO؏ҡ_Dž sbvmNwIÏqHIs\~d5?GD6jk^M/#?oMzsޮl*pM~|H6Ïm#)Iŏb|M%ɮzl:ZF+qedۼ(__;ӏ¤#^-_7/8aЍэ,wq߭k- \DٕB{4qA#bEl~\'n.m33V.[ԧ\:SХgV]q0wW WB?lfla6义w˝1mBœ8ꚧѝiTBB0*^;2*O itot>LYfiq[,3Y>W\#O˱ O[eSjY~ylC1CW'vz9#2?OʯG7M 4M4@ ! N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  N0B0@p; 4#h  &Ŷ IA #`wuk~xe(V@gdl^ȋI==Yp`84ezc^4_KIVG F?][K(&Nwͣvc]=gA-_d#qz .?{t`\8>pksAO]~kO|I0KĩnsPҎG.}/OVu>b*LlbL>~?6VG' \m^Qqxwv兀a[8q1,*xяdCovYxIO߁kz=.=W;:Z L.*N{ځk;b=[T;L$A6|Z-\syk-HҦ7eoIޖԖc'\6њI[~6!uٝۀN/zȱY/DdQlFZ!-HsH|rs4Py.6Z,|uu㶠PPȂ/'R1䕸qܗ!V9*Q+ryD/O>]Q?#G嵠V( ܺR:7- uHL}kyr4J|< #bF9W½Z}g}[..1ŽM_np3}.'Y3Pq5돛,v/m|ԫq"\YpTy'fQ:92O.=S{<3rڢJ|J茭ʌ%-YiO!: Xi@#d]kZ> h4`MX˧u k4Ӏ5a-4Bu&ӀFȺNք|YiO!: Xi@#d]kZ> h4`MX˧u k4Ӏ5a-4Bu&ӀFȺNք|YiO!: Xi@#d]kZ> h4`MX˧u k4Ӏ5a-4Bu&ӀFȺNք|YiO!: Xi@#d]kZ> h4`MX˧u k4Ӏ5a-4Bu&ӀFȺNք|YiO!: Xi@#d]kZ> h4`MX˧u k4Ӏ5a-4Bu&ӀFȺNք|YiO!: Xi@#d]kZ> h4`MX˧u k4Ӏ5a-4Bu&ӀFȺNք|YiO!: Xi@#d]kZ> h4`MX˧u k4Ӏ5a-4Bu&ӀFȺNք|YiO!: Xi@#d]kZ> h4`MX˧u k4Ӏ5a-4Bu&ӀFȺNք|YiO!: Xi@#d]kZ> h4`MX˧u k4Ӏ5a-4Bu&ӀFȺNք|YiO!: Xi@#d]kZ> h4`MX˧u k4Ӏ5a-4BҀdw[c/lAnzZzZg˸dP?ʾGj\ Xg_6L5N(/h!Zȏ[(}X.~-ܔn*߸r9X}nսiՏ g+Í7Ÿtgwzւnw^!?fPh\v~/i^D@+(,I.۴;w/})p |7P\7ӏ|,/BM^_g \:~H"L>4,Z9I>$$OӦ'i!6nVHI )^S#ײWHTQF.l^+._Tu֤wdCz]Byjڋ׼Z=_ə].?]ꊳ =ul|a CC++ղrqaZ3_P-IENDB`nc i}5{K<0APNG  IHDR&LsRGBgAMA a cHRMz&u0`:pQ< pHYs&? IDATx^ku-[Q.BADkA.mt1RARѢ eJ (TRL( iW[/4񝯌&FabcbaxH&-9nd,k;ᘥss??-=o>إKƖ-+ׇ.i|*Ӣ1~ܔmm$o<}x;e4+͊[4o{esMj$̛W̉e#?hZB8|ey3-_}-;O)+u#?X~{<}Jwy;`R6UVyVvExAtbe582'ݻiZNTDkJ[}IQߟU!W6woswGr%v:vÆgPx[l?<2<}9[feٷ> Fs0pU;ꓲmߞ juѾf4<-$_$k`<95:{C7-xmeݧ2x/մL,pǩ=sKjѴ,6yi-p׋b|n1vwFgpפ99^-Fj` WL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)Ftۼ,]EI^\];r#IHl$E_һiU;꓎Cg$[wʹl~EGb}aV47^\Vk'ǖбcUȗ8}Fj֤Eh2JCpۇgX/-Y$l݁W珿y;X੩=xEiYҢ3ڼW6$[K{^QT3o$~bE;x+˛y?~^\7ʶk}o>~ywe%E֑?}|REkO%+TZfy{WڮlMʑ{x>xS ?~rwUv_?,W`kS{Wh^#+'y;l M#;ت>3,v[t{h)> EBf|e}ee_5i,>m''-~ $vc|Z'Ҫ9?$f__:<|]=}M|CK6ơmi9z ۺ_˶ .WuÉ÷[pGY5\R4+ I5{8ɖu]#q}%+.C ."O$U|}fsϢ<*uU,r ~sU|}в7\ߞ}=66do>Oc$xç}GZ1bTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S н)FtocQ1ŨۘbTmL1*@6{S QXO=4%׷de{XY=rQydx+>7>,wR'3]G zo{|0A_jqT/o^zyA݁z,on>qWV',h_UsǬf_l9~uIٽj.+odyjnKu)_Hvg %yӏM'Lfʪ}y2)Gĵ+~~KZ[zU{u>om5{hVOLx*3}OE8n{ۆ^'0~4o._3}`SZDSD~m?wiRLMX~OnõeuIENDB`nHU UTPNG  IHDR֍8sRGBgAMA a cHRMz&u0`:pQ< pHYs&?IDATx^OU,m[Ii 4*3 (+H&6FIjag气5jT4Q$-$.lM 1`1@edyo,WOM"ȟپן 55&.^tXFGo&:>0 pKѰLH' LޤzE ;74\d=mStK[3Y r7%^:K;^8k&z[" |pOiw_H7Ҏ# J"Ta+ ߴuvnINLfDbf@_`2[ܷXؤq*;3wǰz/)jc4&喟'׼b.^.ԛ9?Q?_puF.xy|*Å Xj`4XXV}GX [` l-|V[` >gl-OY![` l-|V[` >gl-OY![` l-|V[` >gl-OY![` l-|V[` >gl-OY![` l-|VȖ1K}պticՆV+e 2i=zY+T;۔ߛBAiPaP^OMRƖZf]Ùi]J*}wt'n+׍UޜVm0kNpB3oS_nŕ.J;5aJS2=Zi݊TT>lL VRR=*u7H\~6}_1yj ]|Щ˻erfv𾴽@KGƪt*5-jXo@ЕBc:\ۭ<Szڙ-=F7ľs=M4P{c^h3W^%ժ⫍Ы!,- >+d l-| [` lB'[- >+d l-| [` lB'[- >+d l-| [` lB'[- >+d l-| [` lB'[- >+d l-|^+mu3ਕ˗ЪtZisxS1p&Z1o%T45,t]j~O#S["pEz SqKbI?ia{ԡ۞{,Uˍnwܓ/Z9rXn@ LZݠ@Idz ` v;M|#BC}CR.R E"_^ةmJNCTaσ IENDB`n9չ;o4IKPNG  IHDR:MY5sRGBgAMA a cHRMz&u0`:pQ< pHYs&?TIDATx^klU)" 7"hT@\v[.& AB s9U KJlYڢ&J 1$cFQgkcBzrtId3mwNˏyKF+jysύ-S㯒Qy?/uJ4^Үzq^4b0oRa:~z'q'q] # q!Kt7xUw v {O3G4{p&PɼDÎ6w7zuIFyf>FsWǝJ QݕWt5:Km!쟀鰝`%FGإWgXh{2 5_k5_Npΰ 5 ֖+5/,y_/c ؾ`_5nw5{"Vm̟q~'Nj)l߀xv)(2lWp7o՜2ze5Xi ImUVSCߪlȠ4 Ej՘̽.J5_[BdP!D %+NP!D %+NP!D %+NP!D %+NP!D %+NP!D %+NP!D %+NP!D %+NP!D %+NP!D %+NP!DCY+һ7ҳ)+}Q==Ywە Tpqbybz%51vuL 4O((4$+X -XRwiP_EQ `J 9dL )߉,qߐM* L53< jgi- #S}Ks=ѓNdK iɮ&1kvzbSN D"σN"0Oޞfsr }nCFC@~ 9 ׮*5?ws 'R-ȔpYۇl)akna+ǹI\Ze+ l3p6b:F" |o`a#D5CpR&a v ֜7vLj )H 'Rb$ꈟz<]_` mh#Rb,x57`N~J[tc+6A>8L |o/ꤖV@a< Ʋ͸Xg*(l4U;g*_eug?tuHal9}<H"n9yDh y:p-i@<)#w%H4FeঔR_;wjʆvG>^rWr|.MvЃtC!4>;!Yٍ2i %M/S&O*US0v);WT*6vL|U>w%H4Fe[ԡ?$$IfF;  [n %!()############ t6000044 Fa_$IfK$L$!vh5#v:V , t6,5l934 $$If!v h555555,5155 #v#v#v#v#v#v,#v1#v#v :V F, t6, 5 9 /  / / / / / / / / / / / / / / / / /  /  /  4 F$$If!v h555555,5155 #v#v#v#v#v#v,#v1#v#v :V F, t6, 5 9 /  / / / / / / / / / / / / / / / / / / /  /  /  4 F$$If!v h555555,5155 #v#v#v#v#v#v,#v1#v#v :V F, t6, 5 9 /  / / / / / / / / / / / / / / / / / / /  /  /  4 F$$If!v h555555,5155 #v#v#v#v#v#v,#v1#v#v :V F, t6, 5 9 /  / / / / / / / / / / / / / / / / / / /  /  /  4 F$$If!v h555555,5155 #v#v#v#v#v#v,#v1#v#v :V F, t6, 5 9 /  / / / / / / / / / / / / / / / / / / /  /  /  4 F$$If!v h555555,5155 #v#v#v#v#v#v,#v1#v#v :V F; t6, 5 9 / / / / / / / / / / / / / / / /  /  /  4 FN@N Normal dCJPJ_HaJmHsHtH RA@R Varsay1lan Paragraf Yaz1 TipiRi@R  Normal Tablo4 l4a ,k@, Liste Yok FOF Xapple-converted-space^J`^@` X Normal (Web)ddd[$\$CJOJPJQJaJtH,W@, XGl 5\^J@O"@ jList Paragraph ^2U@12 ,Kpr>*B*^JphFN!#$%&CDEFGHIJKLMNOQRnopqrs~#$%&'(=>FGOPklmnop,-789:;<=>?@WXnowx()56RSTUVWop{|     CEFGHSTfhijkvwyz;<PQyz|}  )*KLhiDEH0I0I0I03I0I0I02I0I02I0I0I01I0I01I0I0I0I0I0I0I0#2I0#2I0#2I0#2I0#2I0#1I0#/I0I0'/I0I0)0I0)0I0)0I0I0I0I0I0.,I0I00/I00/I00/I00/I00.I00,I0I04-I04-I04-I04-I04-I04-I04-I0I0I0I08*I0I0I0I0I0=*I0I0?*I0I0A+I0A+I0A+I0I0I0 I0E(I0I0G(I0I0I(I0I0K)I0K)I0K)I0 I0I0"I0O&I0I0Q&I0I0S&I0I0U'I0U'I0U'I0"I0I0$I0Y$I0I0[$I0I0]$I0I0_%I0_%I0_%I0$I0I0&I0c"I0I0e"I0I0g"I0I0i#I0i#I0i#I0&I0I0(I0m I0I0o I0I0q!I0q!I0q!I0q!I0q!I0q!I0q!I0(I0I0*I0uI0I0wI0I0yI0I0{I0{I0{I0*I0I0,I0I0I0I0I0I0I0I0I0I0,I0I0.I0I0I0I0I0I0I0I0I0I0.I0I00I0I0I0I0I0I0I0I0I0I00I0I02I0I0I0I0I0I0I0I0I0I0I0I0I02I0I04I0I0I04I04I04I0I0I04I04I04I04I04I04I04I04I0I0I0I0I0I0I0I0I07I0I0I07I0I0I0I07I0I0I0:I0I0I0I0I0I0I0I0I0I0:I0I0<I0 I0I0  I0I0  I0I0  I0<I0I0>I0  I0I0  I0I0  I0I0  I0>I0I0@I0 I0I0 I0I0 I0I0 I0@I0I0BI0 I0I0 I0I0 I0I0 I0BI0I0DI0 I0I0 I0I0 I0I0 I0DI0I0 *0H  , $**r++v,,--..//00  !"#$%&0 _b$:QA1/'Soejv3B$ExB(jXXIPC5Vz1qnE"!#$%&CDEFGHIJKLMNOQRnopqrs~#$%&'(=>FGOPklmnop,-789:;<=>?@WXnowx()56RSTUVWop{|     CEFGHSTfhijkvwyz;<PQyz|}  )*KLhiDEH"""""@UC@FPP P PP*UnknownGz Times New Roman5Symbol3& z Arial7&{ @Calibri?5 z Courier New;Wingdings"1 1 !n4CC2?X2SZLE^MEDE DEME GN erkan.palaPERFECT XP PC1 Oh+'0 $ D P \hpxSZLEMEDE DEME GN erkan.palaNormalPERFECT XP PC12Microsoft Office Word@@d@d1՜.+,0  hp   irket Ad C SZLEMEDE DEME GN  Konu Bal  !"#$%&'()*+,-./0123456789:;<=>?ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefhijklmnopqrstuvwxyz{|}~Root Entry F@GtData @M1Tableg5AWordDocumentSummaryInformation(DocumentSummaryInformation8CompObjp  FMicrosoft Office Word Belgesi MSWordDocWord.Document.89q