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§° §Ü§à§Þ§á§Ñ§ß§Ú§Ú                                              §¡§ç§Þ§Ö§ä §¢§ð§Û§ð§Ü§Õ§å§Þ§Ñ§ß (Ahmet B¨¹y¨¹kduman)
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§Ý§à§Ø§Ö§ß§Ú§ñ §å§ã§Ý§å§Ô §Ó §ã§æ§Ö§â§Ö §à§è§Ö§ß§Ü§Ú §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú §Ú §Ü§à§ß§ã§Ñ§Ý-     §ß§í§Û §æ§Ñ§Ü§å§Ý§î§ä§Ö§ä §´§Ö§ç§ß§Ú§é§Ö§ã§Ü§à§Ô§à §å§ß§Ú§Ó§Ö§â§ã§Ú§ä§Ö§ä§Ñ §³§â§Ö§Õ§ß§Ö§Ô§à §£§à§ã-
§ä§Ú§ß§Ô§Ñ §á§à §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú. §£ §ç§à§Õ§Ö §ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§ñ §á§â§Ö§Õ§á§â§Ú-      §ä§à§Ü§Ñ §ã §á§à§Ý§å§é§Ö§ß§Ú§Ö§Þ §ã§ä§Ö§á§Ö§ß§Ú §Ò§Ñ§Ü§Ñ§Ý§Ñ§Ó§â§Ñ, §á§à§ã§Ý§Ö §é§Ö§Ô§à §Ó 1998
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                                                        §ã §á§à§Ý§å§é§Ö§ß§Ú§Ö§Þ §ã§ä§Ö§á§Ö§ß§Ú §Þ§Ñ§Ô§Ú§ã§ä§â§Ñ. §³ 1993 §á§à 2003 §Ô§à§Õ §Ô§à-
§Ò§Ñ§ß§Ü§à§Ó§ã§Ü§à§Ö §Õ§Ö§Ý§à §Ú §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§î.                         §ã§á§à§Õ§Ú§ß §¢§ð§Û§ð§Ü§Õ§å§Þ§Ñ§ß §â§Ñ§Ò§à§ä§Ñ§Ý §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§Ñ,
                                                        §Ú§ß§ã§á§Ö§Ü§ä§à§â§Ñ §Ú §Õ§Ú§â§Ö§Ü§ä§à§â§Ñ §æ§Ú§Ý§Ú§Ñ§Ý§Ñ §ã§ä§â§Ñ§ç§à§Ó§í§ç §Ü§à§Þ§á§Ñ§ß§Ú§Û §Ú
§£ §´§å§â§è§Ú§Ú §Ü§à§Þ§á§Ñ§ß§Ú§ñ IGD §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§Ñ §Ó §Õ§Ó§å§ç §á§å-       §Ò§Ñ§ß§Ü§à§Ó. §³ 2003 §á§à 2005 §Ô§à§Õ §à§ß §Ù§Ñ§ß§Ú§Þ§Ñ§Ý §á§à§ã§ä §â§å§Ü§à§Ó§à§Õ§Ú§ä§Ö§Ý§ñ
§Ò§Ý§Ú§é§ß§à-§á§â§Ñ§Ó§à§Ó§í§ç §å§é§â§Ö§Ø§Õ§Ö§ß§Ú§ñ§ç, §â§Ö§Ô§å§Ý§Ú§â§å§ð§ë§Ú§ç §ã§Ö§Ü§ä§à§â        §Ü§â§Ö§Õ§Ú§ä§ß§à§Ô§à §à§ä§Õ§Ö§Ý§Ñ §é§Ñ§ã§ä§ß§à§Ô§à §Ò§Ñ§ß§Ü§Ñ. §³ 2006 §Ô§à§Õ§Ñ §Ô§à§ã§á§à§Õ§Ú§ß
§à§è§Ö§ß§Ü§Ú §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú. §±§Ö§â§Ó§í§Û §Ü§Ñ§ä§Ñ§Ý§à§Ô §ã§à§Õ§Ö§â§Ø§Ú§ä §ã§á§Ú§ã§à§Ü     §¢§ð§Û§ð§Ü§Õ§å§Þ§Ñ§ß §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §à§Õ§ß§Ú§Þ §Ú§Ù §ï§Ü§ã§á§Ö§â§ä§à§Ó §á§à §à§è§Ö§ß§Ü§Ö
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                                                        §Ü§Ñ§á§Ú§ä§Ñ§Ý§à§Ó, §Ú §Ó §ß§Ñ§ã§ä§à§ñ§ë§Ö§Ö §Ó§â§Ö§Þ§ñ §à§ß §å§é§Ú§ä§ã§ñ §Ó §Õ§à§Ü§ä§à§â§Ñ§ß§ä§å§â§Ö
§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §±§à§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§Ö§Þ §à §â§í§ß§Ü§Ö      §³§ä§Ñ§Þ§Ò§å§Ý§î§ã§Ü§à§Ô§à §å§ß§Ú§Ó§Ö§â§ã§Ú§ä§Ö§ä§Ñ §á§à §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§à§ã§ä§Ú ¡°§¿§Ü§à§ß§à§Þ§Ú-
§Ü§Ñ§á§Ú§ä§Ñ§Ý§à§Ó §¤§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§à§Ô§à §Ü§à§Þ§Ú§ä§Ö§ä§Ñ §á§à §â§í§ß§Ü§å §Ü§Ñ§á§Ú§ä§Ñ-    §Ü§Ñ §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú¡±.
§Ý§à§Ó (SPK). §£ §ã§Ý§Ö§Õ§å§ð§ë§Ö§Þ §Ü§Ñ§ä§Ñ§Ý§à§Ô§Ö §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§Ö§ß §ã§á§Ú§ã§à§Ü      §£§í §Þ§à§Ø§Ö§ä§Ö §à§Ò§â§Ñ§ë§Ñ§ä§î§ã§ñ §Ü §¡§ç§Þ§Ö§ä§å §¢§ð§Û§ð§Ü§Õ§å§Þ§Ñ§ß§å §ß§Ñ §ä§å§â§Ö§è-
§á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û §¬§à§Þ§Ú§ä§Ö§ä§Ñ §á§à §â§Ö§Ô§å§Ý§Ú§â§à§Ó§Ñ§ß§Ú§ð §Ú §ß§Ñ§Õ§Ù§à§â§å         §Ü§à§Þ, §Ñ§ß§Ô§Ý§Ú§Û§ã§Ü§à§Þ §Ú §á§Ö§â§ã§Ú§Õ§ã§Ü§à§Þ §ñ§Ù§í§Ü§Ñ§ç.
§Ò§Ñ§ß§Ü§à§Ó§ã§Ü§à§Ô§à §Õ§Ö§Ý§Ñ (BDDK), §Ü§à§ä§à§â§í§Ö §Ú§Þ§Ö§ð§ä §á§â§Ñ§Ó§à §á§â§Ö§Õ-      §¿§Ý. §á§à§é§ä§Ñ: ahmet.buyukduman@igd.com.tr
§Ý§Ñ§Ô§Ñ§ä§î §ã§Ó§à§Ú §å§ã§Ý§å§Ô§Ú §á§à §à§è§Ö§ß§Ü§Ö §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú §Ò§Ñ§ß§Ü§Ñ§Þ.       §´§Ö§Ý§Ö§æ§à§ß: +90212.2329313 §±§â§ñ§Þ§à§Û §ß§Ñ§Ò§à§â: 118

§£ 2007 §Ô§à§Õ§å §Ü§à§Þ§á§Ñ§ß§Ú§ñ IGD §Õ§à§Ü§å§Þ§Ö§ß§ä§Ñ§Ý§î§ß§à §á§à§Õ§ä§Ó§Ö§â§Õ§Ú-       §¥§Ø§Ö§Ý§Ñ§Ý §¿§â§Õ§à§Ô§Õ§å, (Celel Erdo?du) §Õ§Ö§Û§ã§ä§Ó§Ú§ä§Ö§Ý§î§ß§í§Û
                                                        §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§í§Û §é§Ý§Ö§ß RICS (§¬§à§â§à§Ý§Ö§Ó§ã§Ü§à§Û §¡§ã§ã§à§è§Ú§Ñ§è§Ú§Ú
§Ý§Ñ, §Ü§Ñ§Ü§à§Ö §Ù§ß§Ñ§é§Ö§ß§Ú§Ö §à§ß§Ñ §á§â§Ú§Õ§Ñ§×§ä §Ü§à§ß§ä§â§à§Ý§ð §Ü§Ñ§é§Ö§ã§ä§Ó§Ñ, §Ñ     §Õ§Ú§á§Ý§à§Þ§Ú§â§à§Ó§Ñ§ß§ß§í§ç §à§è§Ö§ß§ë§Ú§Ü§à§Ó - §³§à§Ö§Õ§Ú§ß§×§ß§ß§à§Ô§à §¬§à§â§à§Ý§Ö§Ó§ã§ä§Ó§Ñ
§ä§Ñ§Ü§Ø§Ö §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§ð §Ú §á§à§Ó§í§ê§Ö§ß§Ú§ð §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Û          §£§Ö§Ý§Ú§Ü§à§Ò§â§Ú§ä§Ñ§ß§Ú§Ú §Ú §³§Ö§Ó§Ö§â§ß§à§Û §ª§â§Ý§Ñ§ß§Õ§Ú§Ú)
§Ü§Ó§Ñ§Ý§Ú§æ§Ú§Ü§Ñ§è§Ú§Ú §ã§Ó§à§Ú§ç §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Ó, §á§à§ã§â§Ö§Õ§ã§ä§Ó§à§Þ §ã§à§Ù§Õ§Ñ-      §°§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§í§Û §ï§Ü§ã§á§Ö§â§ä-§à§è§Ö§ß§ë§Ú§Ü, §å§á§â§Ñ§Ó§Ý§ñ§ð§ë§Ú§Û §á§Ñ§â§ä§ß§×§â
§ß§Ú§ñ §Ú §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§ñ c§Ú§ã§ä§Ö§Þ§í §Þ§Ö§ß§Ö§Õ§Ø§Þ§Ö§ß§ä§Ñ §Ü§Ñ§é§Ö§ã§ä§Ó§Ñ        §¥§Ø§Ö§Ý§Ñ§Ý §¿§â§Õ§à§Ô§Õ§å §Ù§Ñ§Ü§à§ß§é§Ú§Ý §æ§Ñ§Ü§å§Ý§î§ä§Ö§ä §Ô§à§â§à§Õ§ã§Ü§à§Ô§à §Ú §ä§Ö§â§â§Ú-
§Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ§Ú §ß§à§â§Þ§í ISO 9001:2008,      §ä§à§â§Ú§Ñ§Ý§î§ß§à§Ô§à §á§Ý§Ñ§ß§Ú§â§à§Ó§Ñ§ß§Ú§ñ §³§ä§Ñ§Þ§Ò§å§Ý§î§ã§Ü§à§Ô§à §ä§Ö§ç§ß§Ú§é§Ö§ã§Ü§à§Ô§à
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                                                        §â§Ö§Þ§Ö§ß§ß§à, §Ó §â§Ñ§Þ§Ü§Ñ§ç §Õ§Ó§à§Û§ß§à§Ô§à §à§Ò§å§é§Ö§ß§Ú§ñ, §Ú§Ù§å§é§Ñ§Ý §Ó §ä§à§Þ §Ø§Ö
§Ó§â§Ö§Þ§ñ §æ§â§Ñ§ß§è§å§Ù§ã§Ü§Ú§Þ §Ü§Ý§Ñ§ã§ã§Ú§æ§Ú§Ü§Ñ§è§Ú§à§ß§ß§í§Þ §à§Ò§ë§Ö§ã§ä§Ó§à§Þ           §å§ß§Ú§Ó§Ö§â§ã§Ú§ä§Ö§ä§Ö §Ñ§â§ç§Ú§ä§Ö§Ü§ä§å§â§å §Ú §á§à §à§Ü§à§ß§é§Ñ§ß§Ú§Ú §á§à§Ý§å§é§Ú§Ý §Õ§Ú§á§Ý§à§Þ.
Bureau Veritas, §Ü§à§ä§à§â§à§Ö §ã 1828 §Ô§à§Õ§Ñ §à§ã§å§ë§Ö§ã§ä§Ó§Ý§ñ§Ö§ä §ã§Ó§à§ð   §£ 2003-2005 §Ô§à§Õ§Ñ§ç §à§ß §â§Ñ§Ò§à§ä§Ñ§Ý §Ó §à§Ò§Ý§Ñ§ã§ä§Ú §Þ§Ñ§â§Ü§Ö§ä§Ú§ß§Ô§Ñ §ß§Ö-
§Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î §Ó §à§Ò§Ý§Ñ§ã§ä§Ú §Ü§Ñ§é§Ö§ã§ä§Ó§Ñ §Ú §á§à§Ý§î§Ù§å§Ö§ä§ã§ñ §Ó§ã§Ö§Þ§Ú§â-    §Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú. §£ 2007 §Ô§à§Õ§å §¥§Ø§Ö§Ý§Ñ§Ý §¿§â§Õ§à§Ô§Õ§å §Ò§í§Ý §Ñ§Ü§Ü§â§Ö§Õ§Ú§ä§à-
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§ß§í§Þ §á§â§Ú§Ù§ß§Ñ§ß§Ú§Ö§Þ.                                         §à§è§Ö§ß§Ü§Ö §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú. §¥§Ø§Ö§Ý§Ñ§Ý §¿§â§Õ§à§Ô§Õ§å §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §à§Ò§Ý§Ñ§Õ§Ñ-

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§Ó§ã§Ö§Û §ä§Ö§â§â§Ú§ä§à§â§Ú§Ú §´§å§â§è§Ú§Ú. §¯§Ñ§ê§Ñ §Ü§à§Þ§á§Ñ§ß§Ú§ñ §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§Ö§ä
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                                                        §¿§Ý. §á§à§é§ä§Ñ: celal.erdogdu@igd.com.tr §³§Ü§Ñ§Û§á: celaler
§ã §á§â§Ú§Þ§Ö§ß§Ö§ß§Ú§Ö§Þ §Ý§à§Ü§Ñ§Ý§î§ß§à§Û §â§í§ß§à§é§ß§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú.            §´§Ö§Ý§Ö§æ§à§ß: +90212.2329313 §±§â§ñ§Þ§à§Û §ß§Ñ§Ò§à§â: 134
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                                                         §ß§Ñ§ê§Ú§Þ §Ü§Ý§Ú§Ö§ß§ä§Ñ§Þ ¨C §Ú§Ù§Ó§Ö§ã§ä§ß§í§Þ §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§Þ §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ§Þ,
§¸§Ö§Ý§î§ð §Ü§à§Þ§á§Ñ§ß§Ú§Ú IGD §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §á§à§Õ§Õ§Ö§â§Ø§Ü§Ñ §Ü§â§Ö§Õ§Ú§ä§ß§í§ç §å§é-      §Ò§Ñ§ß§Ü§Ñ§Þ, §Ú§ß§Ó§Ö§ã§ä§à§â§Ñ§Þ, §Ñ§Õ§Ó§à§Ü§Ñ§ä§ã§Ü§Ú§Þ §Ü§à§ß§ä§à§â§Ñ§Þ, §à§è§Ö§ß§à§é§ß§í§Þ
§â§Ö§Ø§Õ§Ö§ß§Ú§Û, §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û §Ú §Ú§ß§ã§ä§Ú§ä§å§è§Ú§à§ß§Ñ§Ý§î§ß§í§ç §Ú§ß§Ó§Ö§ã§ä§à§â§à§Ó     §Ñ§Ô§Ö§ß§ä§ã§ä§Ó§Ñ§Þ §Ú §à§æ§Ú§è§Ú§Ñ§Ý§î§ß§í§Þ §å§é§â§Ö§Ø§Õ§Ö§ß§Ú§ñ§Þ - §á§â§Ö§Ó§à§ã§ç§à§Õ§ß§à§Ö
§á§â§Ú §á§â§Ú§ß§ñ§ä§Ú§Ú §Ú§Þ§Ú §â§Ö§ê§Ö§ß§Ú§Û §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú §Ü§Ñ§á§Ú§ä§Ñ§Ý§à§Ó§Ý§à§Ø§Ö-      §Ü§Ñ§é§Ö§ã§ä§Ó§à §à§è§Ö§ß§Ü§Ú.
§ß§Ú§Û §Ú §Ó §Ó§à§á§â§à§ã§Ñ§ç §Ü§â§Ö§Õ§Ú§ä§ß§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ §á§å§ä§×§Þ §à§Ü§Ñ§Ù§Ñ§ß§Ú§ñ   §³§á§Ö§è§Ú§Ñ§Ý§î§ß§Ñ§ñ §Ü§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§ñ §á§à §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú: §ß§Ñ§ê§Ú§Þ §Ü§Ý§Ú-
§Ó§í§ã§à§Ü§à§Ü§Ñ§é§Ö§ã§ä§Ó§Ö§ß§ß§í§ç §å§ã§Ý§å§Ô.                                §Ö§ß§ä§Ñ§Þ, §Ø§Ö§Ý§Ñ§ð§ë§Ú§Þ §á§à§Ý§å§é§Ú§ä§î §á§à§Õ§â§à§Ò§ß§í§Û §Ñ§ß§Ñ§Ý§Ú§Ù §â§Ú§ã§Ü§à§Ó §Õ§Ý§ñ
§£ §ß§Ñ§ã§ä§à§ñ§ë§Ö§Ö §Ó§â§Ö§Þ§ñ §Ò§à§Ý§î§ê§Ú§Ö §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ §´§å§â§è§Ú§Ú, §Ñ §ä§Ñ§Ü§Ø§Ö    §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§ñ §Ò§Ö§Ù§à§á§Ñ§ã§ß§à§Û §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§Ú, §Þ§í §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§Ö§Þ
§Ü§â§å§á§ß§í§Ö §Ò§Ñ§ß§Ü§Ú §Ú §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§Ö §å§é§â§Ö§Ø§Õ§Ö§ß§Ú§ñ §á§â§Ö§Õ§á§à§é§Ú§ä§Ñ§ð§ä       §Ü§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§Ú §á§à §á§à§â§ä§æ§Ö§Ý§ñ§Þ §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú
                                                         §ã §á§â§à§æ§Ú§Ý§Ö§Þ §â§Ú§ã§Ü§Ñ. §¬§Ý§Ú§Ö§ß§ä§Ñ§Þ§Ú §ß§Ñ§ê§Ö§Û §Ü§à§Þ§á§Ñ§ß§Ú§Ú §ñ§Ó§Ý§ñ§ð§ä§ã§ñ
§ã§à§ä§â§å§Õ§ß§Ú§é§Ö§ã§ä§Ó§à §ã §Ü§à§Þ§á§Ñ§ß§Ú§Ö§Û IGD §Ó§ã§Ý§Ö§Õ§ã§ä§Ó§Ú§Ö §Õ§à§Ò§â§à§ã§à§Ó§Ö§ã§ä-
                                                         §ã§ä§â§à§Ú§ä§Ö§Ý§î§ß§í§Ö §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ, §â§Ñ§Ù§â§Ñ§Ò§à§ä§é§Ú§Ü§Ú §á§â§à§Ö§Ü§ä§à§Ó, §Ü§â§Ö-
§ß§í§ç, §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§í§ç §Ú §ï§ä§Ú§é§Ö§ã§Ü§Ú§ç §Þ§Ö§ä§à§Õ§à§Ó §Ö§× §â§Ñ§Ò§à§ä§í.
                                                         §Õ§Ú§ä§ß§í§Ö §å§é§â§Ö§Ø§Õ§Ö§ß§Ú§ñ §Ú §Ú§ß§Ó§Ö§ã§ä§à§â§í.
§¬§à§Þ§á§Ñ§ß§Ú§ñ IGD §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§Ö§ä §ã§Ó§à§Ú §å§ã§Ý§å§Ô§Ú §Ó §ã§æ§Ö§â§Ö §à§è§Ö§ß§Ü§Ú
                                                         §¬§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§Ú §á§à §ã§ä§â§Ñ§ä§Ö§Ô§Ú§é§Ö§ã§Ü§Ú§Þ §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§ñ§Þ: §ã§à§Ó§Þ§Ö§ã§ä§ß§à
§ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú §Ú §Ü§à§ß§ã§Ñ§Ý§ä§Ú§ß§Ô§Ñ §á§à §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú, §á§â§à§Ö§Ü§ä§ß§í§ç
                                                         §ã §à§á§í§ä§ß§à§Û §Ü§à§Þ§Ñ§ß§Õ§à§Û §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§à§Ó §ß§Ñ§ê§Ö§Û §Ü§à§Þ§á§Ñ§ß§Ú§Ú §Þ§í
§â§Ñ§Ù§â§Ñ§Ò§à§ä§à§Ü, §Ú§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§Ú§ñ §â§í§ß§Ü§Ñ, §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§Ú §à§ã§å§ë§Ö§ã§ä-
                                                         §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§Ö§Þ §Õ§Ý§ñ §Ú§ß§ã§ä§Ú§ä§å§è§Ú§à§ß§Ñ§Ý§î§ß§í§ç §Ú§ß§Ó§Ö§ã§ä§à§â§à§Ó §å§ã§Ý§å§Ô§Ú §á§à
§Ó§Ý§Ö§ß§Ú§ñ §á§â§à§Ö§Ü§ä§à§Ó, §Ñ§ß§Ñ§Ý§Ú§Ù§Ñ §ã§Ñ§Þ§à§Ô§à §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§à§Ô§à §Ú §ã§Ñ§Þ§à§Ô§à    §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ð §ã§ä§â§Ñ§ä§Ö§Ô§Ú§Ú §á§â§Ú§Ò§í§Ý§Ú, §â§à§ã§ä§Ñ §Ú §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ
§á§â§à§Ú§Ù§Ó§à§Õ§Ú§ä§Ö§Ý§î§ß§à§Ô§à §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§ñ §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú, §à§è§Ö§ß§Ü§Ú
§Þ§Ñ§ê§Ú§ß§ß§í§ç §á§Ñ§â§Ü§à§Ó, §ï§Ü§ã§á§Ö§â§ä§Ú§Ù§í §á§à§Ó§â§Ö§Ø§Õ§Ö§ß§Ú§Û §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú     §¡§ß§Ñ§Ý§Ú§Ù §ã§Ñ§Þ§à§Ô§à §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§à§Ô§à §Ú §ã§Ñ§Þ§à§Ô§à §á§â§à§Ú§Ù§Ó§à§Õ§Ú§ä§Ö§Ý§î§ß§à§Ô§à
§Ú §ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§à§Û §Ü§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§Ú §á§à §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú §Ñ§Ü§Ü§â§Ö§Õ§Ú§ä§à-    §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§ñ: §Ü§à§Þ§Ñ§ß§Õ§Ñ §ß§Ñ§ê§Ú§ç §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Ó, §ã§à§ã§ä§à§ñ§ë§Ñ§ñ
§Ó§Ñ§ß§ß§í§Þ§Ú §ï§Ü§ã§á§Ö§â§ä§Ñ§Þ§Ú §á§â§Ú §ß§Ñ§å§é§ß§à§Û §á§à§Õ§Õ§Ö§â§Ø§Ü§Ö §Ô§â§å§á§á§í §Ü§à§ß-     §Ú§Ù §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§à§Ó §â§Ñ§Ù§Ý§Ú§é§ß§í§ç §ß§Ñ§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Û, §á§à§Õ§Õ§Ö§â§Ø§Ú§ä §£§Ñ§ã
§ã§å§Ý§î§ä§Ñ§ß§ä§à§Ó, §ã§à§ã§ä§à§ñ§ë§Ö§Û §Ú§Ù §Õ§à§è§Ö§ß§ä§à§Ó §å§ß§Ú§Ó§Ö§â§ã§Ú§ä§Ö§ä§à§Ó.         §á§â§Ú §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§Ú §£§Ñ§ê§Ú§ç §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§Û §ã §á§à§Þ§à§ë§î§ð §ã§à§ã§ä§Ñ§Ó-
                                                         §Ý§ñ§Ö§Þ§à§Ô§à §ß§Ñ§Þ§Ú §Ñ§ß§Ñ§Ý§Ú§Ù§Ñ §ã§Ñ§Þ§à§Ô§à §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§à§Ô§à §Ú §ã§Ñ§Þ§à§Ô§à
                                                         §á§â§à§Ú§Ù§Ó§à§Õ§Ú§ä§Ö§Ý§î§ß§à§Ô§à §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§ñ, §à§Õ§ß§à§Ô§à §Ú§Ù §Ó§Ñ§Ø§ß§Ö§Û§ê§Ú§ç
§¬§à§Þ§á§Ñ§ß§Ú§ñ IGD §ã§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§ä §ã§Ó§à§Ú §à§ä§é§×§ä§í §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã     §Ñ§ß§Ñ§Ý§Ú§Ù§à§Ó §á§â§Ú §â§Ö§Ñ§Ý§Ú§Ù§Ñ§è§Ú§Ú §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§à§ß§ß§í§ç §ß§Ñ§Þ§Ö§â§Ö§ß§Ú§Û §Õ§Ý§ñ
§Þ§Ö§Ø§Õ§å§ß§Ñ§â§à§Õ§ß§í§Þ§Ú §ã§ä§Ñ§ß§Õ§Ñ§â§ä§Ñ§Þ§Ú §Õ§Ý§ñ §à§è§Ö§ß§à§Ü (UDES). §¯§Ñ§ê§Ú       §ä§à§Ô§à, §é§ä§à§Ò§í §£§í §ã§Þ§à§Ô§Ý§Ú §á§â§Ú§ß§ñ§ä§î §å§ã§á§Ö§ê§ß§à§Ö §â§Ö§ê§Ö§ß§Ú§Ö.
§ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§í §á§â§à§Ú§Ù§Ó§à§Õ§ñ§ä §à§è§Ö§ß§Ü§å §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã§à §ã§ä§Ñ§ß-
                                                         §À§â§Ú§Õ§Ú§é§Ö§ã§Ü§Ñ§ñ §á§à§Õ§Õ§Ö§â§Ø§Ü§Ñ §á§â§Ú §ã§Õ§Ö§Ý§Ü§Ñ§ç §ã §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§î§ð:
§Õ§Ñ§â§ä§Ñ§Þ§Ú UFRS (§³§ä§Ñ§ß§Õ§Ñ§â§ä§í §Þ§Ö§Ø§Õ§å§ß§Ñ§â§à§Õ§ß§à§Û §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Û
                                                         §á§â§Ú §â§Ñ§ã§ç§à§Ø§Õ§Ö§ß§Ú§Ú §Ó§à §Þ§ß§Ö§ß§Ú§ñ§ç §Ú §á§â§Ú §â§Ö§ê§Ö§ß§Ú§Ú §Õ§Ö§Ý §Ó §ã§å§Õ§Ö§Ò-
§à§ä§é§×§ä§ß§à§ã§ä§Ú).
                                                         §ß§à§Þ §á§à§â§ñ§Õ§Ü§Ö §Þ§í §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§Ö§Þ §£§Ñ§Þ §ß§Ñ§ê§Ú §å§ã§Ý§å§Ô§Ú §á§à §à§Ò§ì§Ö§Ü-
§£ §â§Ñ§Þ§Ü§Ñ§ç IFRS (§®§Ö§Ø§Õ§å§ß§Ñ§â§à§Õ§ß§í§ç §ã§ä§Ñ§ß§Õ§Ñ§â§ä§à§Ó §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Û       §ä§Ú§Ó§ß§à§Û §Ú §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à§Û §à§è§Ö§ß§Ü§Ö §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú §Ú §Ü§à§ß§ã§Ñ§Ý§ä§Ú§ß§Ô§Ñ
§à§ä§é§×§ä§ß§à§ã§ä§Ú) §Ó §ã§æ§Ö§â§å §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú §ß§Ñ§ê§Ú§ç §ï§Ü§ã§á§Ö§â§ä§à§Ó §Ó§ç§à-    §à§Ò§ì§Ö§Ü§ä§à§Ó §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú.
§Õ§Ú§ä §ä§Ñ§Ü§Ø§Ö §à§è§Ö§ß§Ü§Ñ §Õ§Ó§Ú§Ø§Ú§Þ§à§Ô§à §Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ §Ú §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú.     §¬§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§Ú §Ó §à§Ò§Ý§Ñ§ã§ä§Ú §ä§å§â§Ú§Ù§Þ§Ñ §Ú §Ô§à§ã§ä§Ú§ß§Ú§è: §á§â§Ú §ã§à§ã§ä§Ñ§Ó§Ý§Ö-
§³§á§Ö§è§Ú§Ñ§Ý§Ú§Ù§Ñ§è§Ú§ñ §ß§Ñ§ê§Ö§Û §Ü§à§Þ§á§Ñ§ß§Ú§Ú §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§ñ§Ö§ä§ã§ñ §ß§Ñ         §ß§Ú§Ú §â§Ñ§Ù§Ó§×§â§ß§å§ä§í§ç §à§ä§é§×§ä§à§Ó, §ä§â§Ö§Ò§å§ð§ë§Ú§ç §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Ô§à
§ä§Ñ§Ü§Ú§Ö §Ü§à§Þ§á§Ý§Ö§Ü§ã§ß§í§Ö §å§é§Ñ§ã§ä§Ü§Ú §â§Ñ§Ò§à§ä§í, §Ü§Ñ§Ü §à§è§Ö§ß§Ü§Ñ §Ù§Ö§Þ§Ý§Ú,      §á§à§ß§Ú§Þ§Ñ§ß§Ú§ñ §Ú §à§á§í§ä§Ñ, §Ü§à§Þ§á§Ñ§ß§Ú§ñ IGD §â§Ñ§Ò§à§ä§Ñ§Ö§ä §Ó §ä§Ö§ã§ß§à§Þ §ã§à-
§Ù§Ö§Þ§Ö§Ý§î§ß§í§ç §å§é§Ñ§ã§ä§Ü§à§Ó, §á§à§Ý§Ö§Û, §Ø§Ú§Ý§í§ç §á§à§Þ§Ö§ë§Ö§ß§Ú§Û, §à§æ§Ú§ã§à§Ó,      §ä§â§å§Õ§ß§Ú§é§Ö§ã§ä§Ó§Ö §ã §ï§Ü§ã§á§Ö§â§ä§Ñ§Þ§Ú §Õ§Ñ§ß§ß§í§ç §ã§Ö§Ü§ä§à§â§à§Ó.
§ä§à§â§Ô§à§Ó§í§ç §è§Ö§ß§ä§â§à§Ó, §ä§à§â§Ô§à§Ó§í§ç §á§à§Þ§Ö§ë§Ö§ß§Ú§Û, §Þ§Ñ§Ô§Ñ§Ù§Ú§ß§à§Ó,         §¡§ß§Ñ§Ý§Ú§Ù §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§Ú §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§ñ §á§â§à§Ö§Ü§ä§à§Ó §Õ§Ý§ñ §à§ä§Ö§Ý§Ö§Û:
§ä§à§â§Ô§à§Ó§à§Û §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú, §æ§Ñ§Ò§â§Ú§Ü, §Ô§à§ã§ä§Ú§ß§Ú§è, §Ù§Ñ§á§â§Ñ§Ó§à§é§ß§í§ç     §Ü§à§Þ§á§Ñ§ß§Ú§ñ IGD §á§â§à§Ó§à§Õ§Ú§ä §Ñ§ß§Ñ§Ý§Ú§Ù §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§Ú §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö-
§ã§ä§Ñ§ß§è§Ú§Û, §Ô§Ñ§Ó§Ñ§ß§Ö§Û §Õ§Ý§ñ §ñ§ç§ä, §á§à§â§ä§à§Ó §Ú §Þ§Ñ§ê§Ú§ß, §ã§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ö    §ß§Ú§ñ §á§â§à§Ö§Ü§ä§à§Ó, §Ü§à§ä§à§â§í§Ö §á§â§Ú §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§ñ§ç §Ó §ä§å§â§Ú§ã§ä§Ú§é§Ö§ã§Ü§Ú§Ö
§Ñ§ß§Ñ§Ý§Ú§Ù§à§Ó §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§Ú §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§ñ §á§â§à§Ö§Ü§ä§à§Ó, §Ú§ã§ã§Ý§Ö§Õ§à-    §à§Ò§ì§Ö§Ü§ä§í §ã§Ý§å§Ø§Ñ§ä §Õ§Ý§ñ §ä§à§Ô§à, §é§ä§à§Ò§í §á§â§à§Ó§Ö§â§Ú§ä§î §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö
§Ó§Ñ§ß§Ú§Ö §â§í§ß§Ü§Ñ, §ã§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ö §Ñ§ß§Ñ§Ý§Ú§Ù§à§Ó §ã§Ñ§Þ§à§Ô§à §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§à§Ô§à    §â§Ñ§ã§á§à§Ý§à§Ø§Ö§ß§Ú§Ö (§Þ§Ö§ã§ä§à§á§à§Ý§à§Ø§Ö§ß§Ú§Ö), §Ó §Ü§à§ä§à§â§à§Þ §ß§Ñ§ç§à§Õ§Ú§ä§ã§ñ §Ú§Ý§Ú
§Ú §ã§Ñ§Þ§à§Ô§à §á§â§à§Ú§Ù§Ó§à§Õ§Ú§ä§Ö§Ý§î§ß§à§Ô§à §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§ñ.                §Ò§å§Õ§Ö§ä §ß§Ñ§ç§à§Õ§Ú§ä§î§ã§ñ §á§â§à§Ö§Ü§ä, §Ñ §ä§Ñ§Ü§Ø§Ö §Ö§Ô§à §â§í§ß§à§é§ß§å§ð §ã§Ú§ä§å§Ñ§è§Ú§ð.


§¯§Ñ§ê§Ñ §ã§á§Ö§è§Ú§Ñ§Ý§Ú§Ù§Ñ§è§Ú§ñ:                                      §°§è§Ö§ß§Ü§Ñ §Ô§à§ã§ä§Ú§ß§Ú§è: §ã §á§à§Þ§à§ë§î§ð §â§Ñ§Ù§Ó§×§â§ß§å§ä§à§Ô§à §à§ä§é§×§ä§Ñ §á§à
                                                         §à§è§Ö§ß§Ü§Ö §Ô§à§ã§ä§Ú§ß§Ú§è, §ã§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ§à§Ô§à §Ü§à§Þ§á§Ñ§ß§Ú§Ö§Û IGD §ã§à§Ó§Þ§Ö§ã§ä§ß§à
                                                         §ã §Ü§à§ß§ã§å§Ý§î§ä§Ñ§ß§ä§Ñ§Þ§Ú §á§à §Ô§à§ã§ä§Ú§ß§Ú§è§Ñ§Þ §Ú §ï§Ü§ã§á§Ö§â§ä§Ñ§Þ§Ú §á§à §à§è§Ö§ß§Ü§Ö
§°§è§Ö§ß§Ü§Ñ §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú: §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§Ñ§ñ §ã§Ö§ä§î §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Ó §ß§Ñ-
§ê§Ö§Û §Ü§à§Þ§á§Ñ§ß§Ú§Ú, §à§ç§Ó§Ñ§ä§í§Ó§Ñ§ð§ë§Ñ§ñ §Ó§ã§ð §ã§ä§â§Ñ§ß§å, §Ó §Ü§à§ä§à§â§à§Û §á§â§Ö§Õ-   §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú, §Ñ §ä§Ñ§Ü§Ø§Ö §ï§Ü§ã§á§Ö§â§ä§Ñ§Þ§Ú §Ó §à§Ò§Ý§Ñ§ã§ä§Ú §æ§Ú§ß§Ñ§ß§ã§à§Ó,
§ã§ä§Ñ§Ó§Ý§Ö§ß§í §ä§Ñ§Ü§Ø§Ö §à§á§í§ä§ß§í§Ö §Ú §Ù§ß§Ñ§ð§ë§Ú§Ö §Þ§Ö§ã§ä§ß§à§ã§ä§î §ï§Ü§ã§á§Ö§â§ä§í-     §Ü§à§Þ§á§Ñ§ß§Ú§ñ IGD §Ô§Ñ§â§Ñ§ß§ä§Ú§â§å§Ö§ä §ä§à§é§ß§à§ã§ä§î §Ú §Õ§à§ã§ä§à§Ó§Ö§â§ß§à§ã§ä§î §á§â§Ö-
                                                         §Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ§à§Û §à§è§Ö§ß§à§é§ß§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú.
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§°§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö §ã§à§ã§ä§à§ñ§ß§Ú§ñ §Ô§à§ã§ä§Ú§ß§Ú§è (§ä§ë§Ñ§ä§Ö§Ý§î§ß§Ñ§ñ §á§â§à§Ó§Ö§â§Ü§Ñ):
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§Ü§à§Ó §Ü§à§Þ§á§Ñ§ß§Ú§Ú IGD §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §Ü§à§ß§ã§å§Ý§î§ä§Ñ§ß§ä§à§Ó.
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IGD §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§Ö§ä §ê§Ú§â§à§Ü§Ú§Û §ã§á§Ö§Ü§ä§â §Ú§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ä§Ö§Ý§î§ã§Ü§Ú§ç §å§ã§Ý§å§Ô
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§á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û §Ú §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§Ú§Ü§à§Ó.




 §¬§à§ß§ä§Ñ§Ü§ä§ß§Ñ§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §Ü§à§Þ§á§Ñ§ß§Ú§Ú IGD
 §¡§Õ§â§Ö§ã §Ó §³§ä§Ñ§Þ§Ò§å§Ý§Ö, §´§å§â§è§Ú§ñ: Cumhuriyet Cad. Pak Apt.
 No:30 D:1 Elmadag-Taksim / Istanbul-Turkey
 §´§Ö§Ý§Ö§æ§à§ß	 : +90212.2329313
 §¶§Ñ§Ü§ã	     : +90212.3550728
 §¿§Ý. §á§à§é§ä§Ñ	: ekspertiz@igd.com.tr
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§ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú. §Õ§Ú§ä §ä§Ñ§Ü§Ø§Ö §à§è§Ö§ß§Ü§Ñ §Õ§Ó§Ú§Ø§Ú§Þ§à§Ô§à §Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ §Ú §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú. §¬§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§Ú §Ó §à§Ò§Ý§Ñ§ã§ä§Ú §ä§å§â§Ú§Ù§Þ§Ñ §Ú §Ô§à§ã§ä§Ú§ß§Ú§è: §á§â§Ú §ã§à§ã§ä§Ñ§Ó§Ý§Ö- §³§á§Ö§è§Ú§Ñ§Ý§Ú§Ù§Ñ§è§Ú§ñ §ß§Ñ§ê§Ö§Û §Ü§à§Þ§á§Ñ§ß§Ú§Ú §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§ñ§Ö§ä§ã§ñ §ß§Ñ §ß§Ú§Ú §â§Ñ§Ù§Ó§×§â§ß§å§ä§í§ç §à§ä§é§×§ä§à§Ó, §ä§â§Ö§Ò§å§ð§ë§Ú§ç §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Ô§à §ä§Ñ§Ü§Ú§Ö §Ü§à§Þ§á§Ý§Ö§Ü§ã§ß§í§Ö §å§é§Ñ§ã§ä§Ü§Ú §â§Ñ§Ò§à§ä§í, §Ü§Ñ§Ü §à§è§Ö§ß§Ü§Ñ §Ù§Ö§Þ§Ý§Ú, §á§à§ß§Ú§Þ§Ñ§ß§Ú§ñ §Ú §à§á§í§ä§Ñ, §Ü§à§Þ§á§Ñ§ß§Ú§ñ IGD §â§Ñ§Ò§à§ä§Ñ§Ö§ä §Ó §ä§Ö§ã§ß§à§Þ §ã§à- §Ù§Ö§Þ§Ö§Ý§î§ß§í§ç §å§é§Ñ§ã§ä§Ü§à§Ó, §á§à§Ý§Ö§Û, §Ø§Ú§Ý§í§ç §á§à§Þ§Ö§ë§Ö§ß§Ú§Û, §à§æ§Ú§ã§à§Ó, §ä§â§å§Õ§ß§Ú§é§Ö§ã§ä§Ó§Ö §ã §ï§Ü§ã§á§Ö§â§ä§Ñ§Þ§Ú §Õ§Ñ§ß§ß§í§ç §ã§Ö§Ü§ä§à§â§à§Ó. §ä§à§â§Ô§à§Ó§í§ç §è§Ö§ß§ä§â§à§Ó, §ä§à§â§Ô§à§Ó§í§ç §á§à§Þ§Ö§ë§Ö§ß§Ú§Û, §Þ§Ñ§Ô§Ñ§Ù§Ú§ß§à§Ó, §¡§ß§Ñ§Ý§Ú§Ù §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§Ú §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§ñ §á§â§à§Ö§Ü§ä§à§Ó §Õ§Ý§ñ §à§ä§Ö§Ý§Ö§Û: §ä§à§â§Ô§à§Ó§à§Û §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú, §æ§Ñ§Ò§â§Ú§Ü, §Ô§à§ã§ä§Ú§ß§Ú§è, §Ù§Ñ§á§â§Ñ§Ó§à§é§ß§í§ç §Ü§à§Þ§á§Ñ§ß§Ú§ñ IGD §á§â§à§Ó§à§Õ§Ú§ä §Ñ§ß§Ñ§Ý§Ú§Ù §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§Ú §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö- §ã§ä§Ñ§ß§è§Ú§Û, §Ô§Ñ§Ó§Ñ§ß§Ö§Û §Õ§Ý§ñ §ñ§ç§ä, §á§à§â§ä§à§Ó §Ú §Þ§Ñ§ê§Ú§ß, §ã§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ö §ß§Ú§ñ §á§â§à§Ö§Ü§ä§à§Ó, §Ü§à§ä§à§â§í§Ö §á§â§Ú §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§ñ§ç §Ó §ä§å§â§Ú§ã§ä§Ú§é§Ö§ã§Ü§Ú§Ö §Ñ§ß§Ñ§Ý§Ú§Ù§à§Ó §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§Ú §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§ñ §á§â§à§Ö§Ü§ä§à§Ó, §Ú§ã§ã§Ý§Ö§Õ§à- §à§Ò§ì§Ö§Ü§ä§í §ã§Ý§å§Ø§Ñ§ä §Õ§Ý§ñ §ä§à§Ô§à, §é§ä§à§Ò§í §á§â§à§Ó§Ö§â§Ú§ä§î §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö §Ó§Ñ§ß§Ú§Ö §â§í§ß§Ü§Ñ, §ã§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ö §Ñ§ß§Ñ§Ý§Ú§Ù§à§Ó §ã§Ñ§Þ§à§Ô§à §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§à§Ô§à §â§Ñ§ã§á§à§Ý§à§Ø§Ö§ß§Ú§Ö (§Þ§Ö§ã§ä§à§á§à§Ý§à§Ø§Ö§ß§Ú§Ö), §Ó §Ü§à§ä§à§â§à§Þ §ß§Ñ§ç§à§Õ§Ú§ä§ã§ñ §Ú§Ý§Ú §Ú §ã§Ñ§Þ§à§Ô§à §á§â§à§Ú§Ù§Ó§à§Õ§Ú§ä§Ö§Ý§î§ß§à§Ô§à §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§ñ. §Ò§å§Õ§Ö§ä §ß§Ñ§ç§à§Õ§Ú§ä§î§ã§ñ §á§â§à§Ö§Ü§ä, §Ñ §ä§Ñ§Ü§Ø§Ö §Ö§Ô§à §â§í§ß§à§é§ß§å§ð §ã§Ú§ä§å§Ñ§è§Ú§ð. §¯§Ñ§ê§Ñ §ã§á§Ö§è§Ú§Ñ§Ý§Ú§Ù§Ñ§è§Ú§ñ: §°§è§Ö§ß§Ü§Ñ §Ô§à§ã§ä§Ú§ß§Ú§è: §ã §á§à§Þ§à§ë§î§ð §â§Ñ§Ù§Ó§×§â§ß§å§ä§à§Ô§à §à§ä§é§×§ä§Ñ §á§à §à§è§Ö§ß§Ü§Ö §Ô§à§ã§ä§Ú§ß§Ú§è, §ã§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ§à§Ô§à §Ü§à§Þ§á§Ñ§ß§Ú§Ö§Û IGD §ã§à§Ó§Þ§Ö§ã§ä§ß§à §ã §Ü§à§ß§ã§å§Ý§î§ä§Ñ§ß§ä§Ñ§Þ§Ú §á§à §Ô§à§ã§ä§Ú§ß§Ú§è§Ñ§Þ §Ú §ï§Ü§ã§á§Ö§â§ä§Ñ§Þ§Ú §á§à §à§è§Ö§ß§Ü§Ö §°§è§Ö§ß§Ü§Ñ §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú: §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§Ñ§ñ §ã§Ö§ä§î §ã§à§ä§â§å§Õ§ß§Ú§Ü§à§Ó §ß§Ñ- §ê§Ö§Û §Ü§à§Þ§á§Ñ§ß§Ú§Ú, §à§ç§Ó§Ñ§ä§í§Ó§Ñ§ð§ë§Ñ§ñ §Ó§ã§ð §ã§ä§â§Ñ§ß§å, §Ó §Ü§à§ä§à§â§à§Û §á§â§Ö§Õ- §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú, §Ñ §ä§Ñ§Ü§Ø§Ö §ï§Ü§ã§á§Ö§â§ä§Ñ§Þ§Ú §Ó §à§Ò§Ý§Ñ§ã§ä§Ú §æ§Ú§ß§Ñ§ß§ã§à§Ó, §ã§ä§Ñ§Ó§Ý§Ö§ß§í §ä§Ñ§Ü§Ø§Ö §à§á§í§ä§ß§í§Ö §Ú §Ù§ß§Ñ§ð§ë§Ú§Ö §Þ§Ö§ã§ä§ß§à§ã§ä§î §ï§Ü§ã§á§Ö§â§ä§í- §Ü§à§Þ§á§Ñ§ß§Ú§ñ IGD §Ô§Ñ§â§Ñ§ß§ä§Ú§â§å§Ö§ä §ä§à§é§ß§à§ã§ä§î §Ú §Õ§à§ã§ä§à§Ó§Ö§â§ß§à§ã§ä§î §á§â§Ö- §Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ§à§Û §à§è§Ö§ß§à§é§ß§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú.
  • 4. de?erleme §°§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö §ã§à§ã§ä§à§ñ§ß§Ú§ñ §Ô§à§ã§ä§Ú§ß§Ú§è (§ä§ë§Ñ§ä§Ö§Ý§î§ß§Ñ§ñ §á§â§à§Ó§Ö§â§Ü§Ñ): §Ó §ã§Ý§å§é§Ñ§ñ§ç §ã§Þ§Ö§ß§í §Ó§Ý§Ñ§Õ§Ö§Ý§î§è§Ö§Ó §ä§å§â§Ú§ã§ä§Ú§é§Ö§ã§Ü§Ú§ç §à§Ò§ì§Ö§Ü§ä§à§Ó §£§í §Ú§Þ§Ö§Ö§ä§Ö §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§î §Ó§à§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î§ã§ñ §å§ã§Ý§å§Ô§Ñ§Þ§Ú §ã§à§ä§â§å§Õ§ß§Ú- §Ü§à§Ó §Ü§à§Þ§á§Ñ§ß§Ú§Ú IGD §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §Ü§à§ß§ã§å§Ý§î§ä§Ñ§ß§ä§à§Ó. §°§è§Ö§ß§Ü§Ñ §Ù§Ñ§á§â§Ñ§Ó§à§é§ß§í§ç §ã§ä§Ñ§ß§è§Ú§Û §Õ§Ý§ñ §Ø§Ú§Õ§Ü§à§Ô§à §ä§à§á§Ý§Ú§Ó§Ñ §Ú§Ý§Ú §Ô§Ñ§Ù§Ñ: §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §£§Ñ§ê§Ö§Ô§à §á§Ñ§â§ä§ß§×§â§Ñ §Õ§Ý§ñ §Ü§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§Û §Ú §à§è§Ö§ß§à§Ü §Þ§í §Ó§ß§Ú§Þ§Ñ§ä§Ö§Ý§î§ß§à §ã§Ý§Ö§Õ§Ú§Þ §Ù§Ñ §Ñ§Ü§ä§å§Ñ§Ý§î§ß§í§Þ§Ú §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§ñ§Þ§Ú §Ó §ä§à§á§Ý§Ú§Ó§ß§à§Þ §ã§Ö§Ü§ä§à§â§Ö §Ú §Ó§í§ñ§Ó§Ý§ñ§Ö§Þ §ß§à§Ó§Ö§Û§ê§Ú§Ö §ï§Ü§à§ß§à§Þ§Ú§é§Ö§ã§Ü§Ú§Ö §ä§Ö§ß§Õ§Ö§ß§è§Ú§Ú: §¯§Ñ§Ü§à§á§Ý§Ö§ß§ß§í§Û §ß§Ñ§Þ§Ú §à§á§í§ä §Þ§í §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ §Ó §â§Ñ§ã§á§à§â§ñ§Ø§Ö§ß§Ú§Ö §Ú§ß§Ó§Ö§ã§ä§à§â§à§Ó, §Õ§Ú§ã§ä§â§Ú§Ò§î§ð§ä§à§â§à§Ó, §Ñ§â§Ö§ß§Õ§Ñ§ä§à§â§à§Ó §Ú §á§â§Ö§Õ§á§â§Ú§ß§Ú§Þ§Ñ§ä§Ö§Ý§Ö§Û, §Ü§à§ä§à§â§í§Ö §ß§Ñ§Þ§Ö§â§Ö§Ó§Ñ§ð§ä§ã§ñ §à§ã§å§ë§Ö§ã§ä§Ó§Ý§ñ§ä§î §ß§à§Ó§í§Ö §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§Ú. §°§è§Ö§ß§Ü§Ñ §Þ§Ñ§ê§Ú§ß§ß§í§ç §á§Ñ§â§Ü§à§Ó §Ú §à§Ò§à§â§å§Õ§à§Ó§Ñ§ß§Ú§ñ: §ã §á§à§Þ§à§ë§î§ð §á§â§à- §æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Û §Ü§à§Þ§Ñ§ß§Õ§í, §ã§à§ã§ä§à§ñ§ë§Ö§Û §Ú§Ù §Ú§ß§Ø§Ö§ß§Ö§â§à§Ó-§Þ§Ñ§ê§Ú- §ß§à§ã§ä§â§à§Ú§ä§Ö§Ý§Ö§Û, §Ü§à§Þ§á§Ñ§ß§Ú§ñ IGD §Ó§í§ñ§Ó§Ý§ñ§Ö§ä §ã§ä§à§Ú§Þ§à§ã§ä§î §Þ§Ñ§ê§Ú§ß- §ß§í§ç §á§Ñ§â§Ü§à§Ó §Ú §á§â§à§Ú§Ù§Ó§à§Õ§Ú§ä §á§â§à§Ó§Ö§â§Ü§å §ä§Ö§ç§ß§Ú§é§Ö§ã§Ü§Ú§ç §ã§à§à§â§å§Ø§Ö§ß§Ú§Û §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §Ú§ç §ã§á§Ö§è§Ú§Ñ§Ý§Ú§Ù§Ñ§è§Ú§Ö§Û. §ª§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§Ú§Ö §â§í§ß§Ü§Ñ §Ó §ã§æ§Ö§â§Ö §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú: §Ü§à§Þ§á§Ñ§ß§Ú§ñ IGD §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§Ö§ä §ê§Ú§â§à§Ü§Ú§Û §ã§á§Ö§Ü§ä§â §Ú§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ä§Ö§Ý§î§ã§Ü§Ú§ç §å§ã§Ý§å§Ô §Õ§Ý§ñ §Ò§Ñ§ß§Ü§à§Ó, §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§ç §å§é§â§Ö§Ø§Õ§Ö§ß§Ú§Û, §Ú§ß§Ó§Ö§ã§ä§à§â§à§Ó §Ó §ã§æ§Ö§â§Ö §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú, §Ü§à§Þ§á§Ñ§ß§Ú§Û-§â§Ñ§Ù§â§Ñ§Ò§à§ä§é§Ú§Ü§à§Ó §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú, §é§Ñ§ã§ä§ß§í§ç §Ú §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§í§ç §Ú§ß§Ó§Ö§ã§ä§à§â§à§Ó, §ã§ä§â§à§Ú§ä§Ö§Ý§î§ß§í§ç §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û §Ú §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§Ú§Ü§à§Ó. §¬§à§ß§ä§Ñ§Ü§ä§ß§Ñ§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §Ü§à§Þ§á§Ñ§ß§Ú§Ú IGD §¡§Õ§â§Ö§ã §Ó §³§ä§Ñ§Þ§Ò§å§Ý§Ö, §´§å§â§è§Ú§ñ: Cumhuriyet Cad. Pak Apt. No:30 D:1 Elmadag-Taksim / Istanbul-Turkey §´§Ö§Ý§Ö§æ§à§ß : +90212.2329313 §¶§Ñ§Ü§ã : +90212.3550728 §¿§Ý. §á§à§é§ä§Ñ : ekspertiz@igd.com.tr www.igd.com.tr