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ůĞŝĚŝŶŐŐĞǀĞŶĚĞŶǀĂŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉƐƟŵƵůĞĞƌƚŚƵŶĞŝŐĞŶǀĞƌĂŶƚǁŽŽƌĚĞůŝũŬŚĞŝĚ ƚĞŶĞŵĞŶĂůƐŚĞƚŐĂĂƚŽŵĚĞŝŶƌŝĐŚƟŶŐĞŶƵŝƚǀŽĞƌŝŶŐǀĂŶŚĞƚŽŶĚĞƌǁŝũƐ͘KŽŬĚƌĂĂŐƚŚĞƚ ǀĞƌnjŽƌŐǀŽŽƌĚĂƚŽƵĚĞƌƐ͕ůĞĞƌůŝŶŐĞŶĞŶĚĞŵĂĂƚƐĐŚĂƉƉĞůŝũŬĞŽŵŐĞǀŝŶŐďŝũŚĞƚŽŶĚĞƌǁŝũƐ ǁŽƌĚĞŶďĞƚƌŽŬŬĞŶ͘/ŶŚĞƚƚĞŬƐƚŬĂĚĞƌnjŝũŶĚĞƚĂŬĞŶĞŶďĞǀŽĞŐĚŚĞĚĞŶǀĂŶŚĞƚǀŵĞĞƌ gedetailleerd opgenomen. ƌƟŬĞůϮdĂŬĞŶĞŶďĞǀŽĞŐĚŚĞĚĞŶŽůůĞŐĞǀĂŶĞƐƚƵƵƌϮϯϲ dĂŬĞŶĞŶďĞǀŽĞŐĚŚĞĚĞŶǀĂŶŚĞƚŽůůĞŐĞǀĂŶĞƐƚƵƵƌŽƉŚĞƚŐĞďŝĞĚǀĂŶďĞůĞŝĚƐǀŽŽƌďĞƌĞŝĚŝŶŐĞŶ ďĞůĞŝĚƐďĞƉĂůŝŶŐ͗ 1. ŚĞƚďĞƉĂůĞŶǀĂŶĚĞŵŝƐƐŝĞĞŶĚĞŝĚĞŶƟƚĞŝƚǀĂŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͖ 2. ŚĞƚďĞƉĂůĞŶǀĂŶĚĞŝŶǀƵůůŝŶŐǀĂŶĚĞŵĂĂƚƐĐŚĂƉƉĞůŝũŬĞĨƵŶĐƟĞĞŶƉƌŽĮůĞƌŝŶŐǀĂŶĚĞŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉnjŽĚĂŶŝŐĚĂƚŚĞƚǀŽŽƌƚďĞƐƚĂĂŶnjŽŐŽĞĚŵŽŐĞůŝũŬǁŽƌĚƚŐĞǁĂĂƌďŽƌŐĚ͖ 3. ŚĞƚŽŶƚǁĞƌƉĞŶǀĂŶĚĞďĞƐƚƵƌŝŶŐĞŶĚĞŵĂŶĂŐĞŵĞŶƚͲĞŶŽƌŐĂŶŝƐĂƟĞƐƚƌƵĐƚƵƵƌŝŶŐƌŽƚĞůŝũŶĞŶ͖ 4. ŚĞƚŝŶZĂĚĞŶǀĂŶWŽƌƚĞĨĞƵŝůůĞŚŽƵĚĞƌƐŽŶƚǁŝŬŬĞůĞŶǀĂŶĚĞŐĞŵĞĞŶƐĐŚĂƉƉĞůŝũŬĞƐƚƌĂƚĞŐŝƐĐŚĞďĞůĞŝĚƐͲĞŶ ĚĞďĞĚƌŝũĨƐǀŽĞƌŝŶŐƐŬĂĚĞƌƐǁĂĂƌďŝŶŶĞŶĚŽĞůĞŶǁŽƌĚĞŶŐĞƐƚĞůĚ͖ ϱ͘ ŚĞƚǀĂƐƚƐƚĞůůĞŶǀĂŶĚĞŐĞŵĞĞŶƐĐŚĂƉƉĞůŝũŬĞƐƚƌĂƚĞŐŝƐĐŚĞďĞůĞŝĚƐͲĞŶĚĞďĞĚƌŝũĨƐǀŽĞƌŝŶŐƐŬĂĚĞƌƐ͘ dĂŬĞŶĞŶďĞǀŽĞŐĚŚĞĚĞŶŽƉŚĞƚŐĞďŝĞĚǀĂŶƚŽĞnjŝĐŚƚĞŶĂĚǀŝĞƐ͗ 1. ŚĞƚǀŽůŐĞŶǀĂŶĚĞƌĞĂůŝƐĂƟĞǀĂŶĚĞƐƚƌĂƚĞŐŝƐĐŚĞďĞůĞŝĚƐͲĞŶďĞĚƌŝũĨƐǀŽĞƌŝŶŐƐŬĂĚĞƌƐǀŝĂĚĞŵĂŶĂŐĞŵĞŶƚĐŽŶƚƌĂĐƚĞŶĞŶĚĞǀŽŽƌƚŐĂŶŐƐŐĞƐƉƌĞŬŬĞŶŵĞƚĚŝƌĞĐƟĞůĞĚĞŶĞŶŚĞƚǁĂĂƌŶŽĚŝŐďŝũƐƚƵƌĞŶ͖ 2. ŚĞƚďŝũƐƚĂĂŶǀĂŶĚĞ;ŐƌŽĞƉƐͿĚŝƌĞĐƟĞŵĞƚƌĂĂĚĞŶĚĂĂĚ͖ 3. ŚĞƚǀŽƌŵĞŶǀĂŶĞĞŶŬůĂŶŬďŽƌĚĞŶĐŽĂĐŚǀŽŽƌĚĞ;ŐƌŽĞƉƐͿĚŝƌĞĐƟĞůĞĚĞŶ͘ dĂŬĞŶďĞǀŽĞŐĚŚĞĚĞŶŽƉŚĞƚŐĞďŝĞĚǀĂŶďĞƐƚƵƵƌĞŶŵĂŶĂŐĞŵĞŶƚ͗ 1. ŚĞƚůĞŝĚŝŶŐŐĞǀĞŶĂĂŶĚŝƌĞĐƟĞůĞĚĞŶ;ŽŶĚĞƌǁŝũƐ͕ƌĞŬĞŶƐĐŚĂƉ͕ĚŝĞŶƐƚĞŶĞŶŚƵŝƐǀĞƐƟŶŐͿ͖ 2. ŚĞƚďĞŽŽƌĚĞůĞŶǀĂŶĚĞĚŝƌĞĐƟĞůĞĚĞŶŽƉŚƵŶĨƵŶĐƟŽŶĞƌĞŶ͖ 3. ŚĞƚĂĂŶŶĞŵĞŶǀĂŶĚŝƌĞĐƟĞůĞĚĞŶĞŶŚĞƚƐƚĞůůĞŶǀĂŶĞŝƐĞŶĂĂŶŚƵŶŬǁĂůŝƚĞŝƚĞŶ͘ dĂŬĞŶĞŶďĞǀŽĞŐĚŚĞĚĞŶŽƉŚĞƚŐĞďŝĞĚǀĂŶĞdžƚĞƌŶƌĞůĂƟĞŵĂŶĂŐĞŵĞŶƚ͗ ϭ͘ ŚĞƚǀĞƌƚĞŐĞŶǁŽŽƌĚŝŐĞŶǀĂŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉŶĂĂƌďƵŝƚĞŶ͖ Ϯ͘ ŚĞƚŽŶĚĞƌŚŽƵĚĞŶǀĂŶƌĞůĂƟĞƐŵĞƚĚĞŽŵŐĞǀŝŶŐ͘
,ĞƚǀĚŝĞŶƚnjŽǁĞůĐŽůůĞĐƟĞĨĂůƐŝŶĚŝǀŝĚƵĞĞůǀĞƌĂŶƚǁŽŽƌĚŝŶŐĂĨƚĞůĞŐŐĞŶĂĂŶ ĚĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚ;njŝĞŚŝĞƌŶĂͿ͘ŝƚŐĞďĞƵƌƚǀŽůŐĞŶƐĚĞƌĞŐĞůŝŶŐŽƉŐƌŽŶĚǀĂŶ ĨƵŶĐƟŽŶĞƌŝŶŐƐŐĞƐƉƌĞŬŬĞŶ͖ŚĞƚǀĨŽƌŵƵůĞĞƌƚŚŝĞƌǀŽŽƌĞĞŶƉƌŽĐĞĚƵƌĞǀŽŽƌƐƚĞůĂĂŶĚĞZĂĂĚ van Toezicht.
KǀĞƌůĞŐŐĞŶƚƵƐƐĞŶ;ŐƌŽĞƉƐͲͿĚŝƌĞĐƟĞƐĞŶŚĞƚŽůůĞŐĞǀĂŶĞƐƚƵƵƌ sŽůŐĞŶƐĚĞZĞŐĞůŝŶŐǀŽŽƌnjŝĞƚĚĞŽƌŐĂŶŝƐĂƟĞƐƚƌƵĐƚƵƵƌŽƉŚĞƚŶŝǀĞĂƵǀĂŶŵĂƌĂŶƟƐ KŶĚĞƌǁŝũƐŐƌŽĞƉĂůƐŐĞŚĞĞůŝŶĚƌŝĞǀŽƌŵĞŶǀĂŶŽǀĞƌůĞŐƚƵƐƐĞŶĚĞ;ŐƌŽĞƉƐͲͿĚŝƌĞĐƟĞƐĞŶŚĞƚ ǀ͗ ͻ Ğ ƌŝƐĞĞŶŝƌĞĐƟĞƌĂĂĚ͕ďĞƐƚĂĂŶĚĞƵŝƚŚĞƚǀĞŶĚĞĚŝƌĞĐƟĞůĞĚĞŶǁĂĂƌŝŶǁŽƌĚƚŽǀĞƌůĞŐĚ ŽǀĞƌďĞůĞŝĚƐĂĂŶŐĞůĞŐĞŶŚĞĚĞŶǀĂŶĂůŐĞŵĞŶĞĞŶƐƚƌĂƚĞŐŝƐĐŚĞĂĂƌĚ͖ ͻ Ğ ƌnjŝũŶZĂĚĞŶǀĂŶWŽƌƚĞĨĞƵŝůůĞŚŽƵĚĞƌƐ;ZǀW͛ƐͿŽƉĚĞǀŝũĨďĞůĞŝĚƐĚŽŵĞŝŶĞŶKŶĚĞƌǁŝũƐ͕ WĞƌƐŽŶĞĞů͕DŝĚĚĞůĞŶ͕DĂƌŬĞƟŶŐΘŽŵŵƵŶŝĐĂƟĞ͕^ƚƌĂƚĞŐŝĞΘĞůĞŝĚ͖ǀĂŶƵŝƚĞůŬĞ ;ŐƌŽĞƉƐͲͿĚŝƌĞĐƟĞŝƐĞĞŶůŝĚŝŶĚĞnjĞZǀW͛ƐǀĞƌƚĞŐĞŶǁŽŽƌĚŝŐĚ͖ĚĞƌĂĚĞŶǁŽƌĚĞŶ ǀŽŽƌŐĞnjĞƚĞŶĚŽŽƌĞĞŶǀͲůŝĚ͖ĚĞZǀW͛ƐnjŽƌŐĞŶǀŽŽƌĚĞĂůŐĞŵĞŶĞďĞůĞŝĚƐŽŶƚǁŝŬŬĞůŝŶŐ ƚĞŶďĞŚŽĞǀĞǀĂŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͖ ͻ Ğ ƌŝƐĞĞŶůŐĞŵĞĞŶDĂŶĂŐĞŵĞŶƚĞƌĂĂĚ;DͿ͕ďĞƐƚĂĂŶĚĞƵŝƚǀ͕ĚŝƌĞĐƟĞůĞĚĞŶĞŶ ŽǀĞƌŝŐĞůĞŝĚŝŶŐŐĞǀĞŶĚĞŶŝŶĚĞŽƌŐĂŶŝƐĂƟĞ͖ĚĞĨƵŶĐƟĞǀĂŶĚŝƚŽǀĞƌůĞŐŝƐŚĞƚďĞƐƉƌĞŬĞŶ ǀĂŶĂůůĞďĞůĞŝĚƐĂĂŶŐĞůĞŐĞŶŚĞĚĞŶ͕ǁĂĂƌďŝũůĞĚĞŶǀĂŶŚĞƚŵĂŶĂŐĞŵĞŶƚďĞƚƌŽŬŬĞŶnjŝũŶ͘
233
ŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͕'ŽĞĚďĞƐƚƵƵƌďŝŶŶĞŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͘ŝũůĂŐĞϮ͘,ŽĞǁĞƌŬƚŚĞƚ͍ZĞŐĞůŝŶŐĞƐƚƵƵƌĞŶ dŽĞnjŝĐŚƚ͕ũĂŶƵĂƌŝϮϬϬϵ͕Ɖ͘ϱϯ͘
77
Raad van Toezicht ĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚ;ZǀdͿŝƐĚĞŝŶƚĞƌŶƚŽĞnjŝĐŚƚŚŽƵĚĞƌǀĂŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͘Ğ ZǀdŚŽƵĚƚǀŽůŐĞŶƐĚĞZĞŐĞůŝŶŐƚŽĞnjŝĐŚƚŽƉŚĞƚďĞůĞŝĚǀĂŶŚĞƚŽůůĞŐĞǀĂŶĞƐƚƵƵƌĞŶŽƉĚĞ ĂůŐĞŵĞŶĞŐĂŶŐǀĂŶnjĂŬĞŶǀĂŶĚĞŝŶƐƚĞůůŝŶŐ͘ŝƚŚŽƵĚƚŽŶĚĞƌŵĞĞƌŝŶĚĂƚĚĞƌĂĂĚďĞƐůŝƐƐŝŶŐĞŶ ǀĂŶŚĞƚǀĂůĚĂŶŶŝĞƚŐŽĞĚŬĞƵƌƚĞŶĚĂƚŚĞƚŚĞƚǀďŝũƐƚĂĂƚŵĞƚƌĂĂĚĞŶĚĂĂĚ͘/ŶŚĞƚ ƚĞŬƐƚŬĂĚĞƌnjŝũŶŵĞĞƌŐĞĚĞƚĂŝůůĞĞƌĚĚĞƚĂŬĞŶĞŶďĞǀŽĞŐĚŚĞĚĞŶǀĂŶĚĞZǀdǁĞĞƌŐĞŐĞǀĞŶ͘ sŽůŐĞŶƐĂƌƟŬĞůϴ͘ϯĚĞƐƚĂƚƵƚĞŶǀĂŶĚĞ^ƟĐŚƟŶŐŝƐĚĞZǀdďĞůĂƐƚŵĞƚĚĞďĞŶŽĞŵŝŶŐ͕ƐĐŚŽƌƐŝŶŐ ĞŶŚĞƚŽŶƚƐůĂŐǀĂŶǀͲůĞĚĞŶĞŶŵĞƚŚĞƚǀĂƐƚƐƚĞůůĞŶǀĂŶŚƵŶďĞůŽŶŝŶŐĞŶĂƌďĞŝĚƐǀŽŽƌǁĂĂƌĚĞŶ͘ sŽůŐĞŶƐĂƌƟŬĞůϴ͘ϳǀĂŶĚĞƐƚĂƚƵƚĞŶŽŵǀĂƚŚĞƚƚŽĞnjŝĐŚƚŽŶĚĞƌŵĞĞƌĚĞƌĞĐŚƚŵĂƟŐĞĞŶ ĚŽĞůŵĂƟŐĞďĞƐƚĞŵŵŝŶŐĞŶĂĂŶǁĞŶĚŝŶŐǀĂŶĚĞŵŝĚĚĞůĞŶǀĂŶĚĞŝŶƐƚĞůůŝŶŐ234. ƌƟŬĞůϮdĂŬĞŶĞŶďĞǀŽĞŐĚŚĞĚĞŶǀĂŶĚĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚϮϯϴ 1. 2.
3. 4.
ϱ͘
ϲ͘
7. ϴ͘
ĞĂůŐĞŵĞŶĞƚĂŬĞŶĞŶďĞǀŽĞŐĚŚĞĚĞŶǀĂŶĚĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚnjŝũŶŐĞƌĞŐĞůĚŝŶĚĞ^ƚĂƚƵƚĞŶǀĂŶ ^ƟĐŚƟŶŐŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͘ ĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚƐƚĂĂƚŚĞƚŽůůĞŐĞǀĂŶĞƐƚƵƵƌŵĞƚƌĂĂĚĞŶĚĂĂĚƚĞƌnjŝũĚĞ͘ĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚ ŽĞĨĞŶƚǀŽŽƌƚƐĚŝĞǀĞƌĂŶƚǁŽŽƌĚĞůŝũŬŚĞĚĞŶĞŶďĞǀŽĞŐĚŚĞĚĞŶƵŝƚĚŝĞŚĞŵŝŶĂƌƟŬĞůϴǀĂŶĚĞƐƚĂƚƵƚĞŶ njŝũŶƚŽĞďĞĚĞĞůĚ͖ŚŝũŶĞĞŵƚĚĂĂƌďŝũŐĞĞŶĂŶĚĞƌĞƵŝƚǀŽĞƌĞŶĚĞƚĂŬĞŶŽƉnjŝĐŚ͘ ĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚŽĞĨĞŶƚƚŽĞnjŝĐŚƚƵŝƚŽƉŚĞƚŽůůĞŐĞǀĂŶĞƐƚƵƵƌ͘ ĞůĞĚĞŶǀĂŶĚĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚnjƵůůĞŶŽŶĂĬĂŶŬĞůŝũŬŽŽƌĚĞůĞŶĞŶůĂƚĞŶnjŝĐŚďŝũĚĞƵŝƚŽĞĨĞŶŝŶŐǀĂŶ ƚĂŬĞŶĞŶďĞǀŽĞŐĚŚĞĚĞŶŶŝĞƚůĞŝĚĞŶĚŽŽƌŝŶĚŝǀŝĚƵĞůĞďĞůĂŶŐĞŶǀĂŶƉĞƌƐŽŶĞŶĞŶŐƌŽĞƉĞƌŝŶŐĞŶďŝŶŶĞŶ ŽĨďƵŝƚĞŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͘ ĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚĞŶĚĞŝŶĚŝǀŝĚƵĞůĞůĞĚĞŶĞƌǀĂŶŽŶƚŚŽƵĚĞŶnjŝĐŚĂůƐƌĞŐĞůǀĂŶƌĞĐŚƚƐƚƌĞĞŬƐĞ ĐŽŶƚĂĐƚĞŶďŝŶŶĞŶĞŶďƵŝƚĞŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉǀŽŽƌnjŽǀĞƌĚĞnjĞďĞƚƌĞŬŬŝŶŐŚĞďďĞŶŽƉĚĂŶǁĞů ǀĞƌďĂŶĚŚŽƵĚĞŶŵĞƚďĞƐƚƵƵƌůŝũŬĞĂĂŶŐĞůĞŐĞŶŚĞĚĞŶǀĂŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉĞŶͬŽĨŚĂĂƌůŽĐĂƟĞƐ ĞŶͬŽĨƉĞƌƐŽŶĞŶĚŝĞĚĂĂƌǁĞƌŬnjĂĂŵnjŝũŶ͘ ĞůĞĚĞŶǀĂŶĚĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚnjƵůůĞŶŵĞƚďĞƚƌĞŬŬŝŶŐƚŽƚŚĞƚŐĞĞŶŝŶŽĨƵŝƚŚŽŽĨĚĞǀĂŶŚƵŶĨƵŶĐƟĞ ǀĞƌƚƌŽƵǁĞůŝũŬƚĞŚƵŶŶĞƌŬĞŶŶŝƐŝƐŐĞŬŽŵĞŶ͕ĚĞŶŽĚŝŐĞnjŽƌŐǀƵůĚŝŐŚĞŝĚĞŶŐĞŚĞŝŵŚŽƵĚŝŶŐďĞƚƌĂĐŚƚĞŶ͘ ĞnjĞǀĞƌƉůŝĐŚƟŶŐŐĞůĚƚnjŽǁĞůƟũĚĞŶƐĂůƐŶĂďĞģŝŶĚŝŐŝŶŐǀĂŶŚĞƚůŝĚŵĂĂƚƐĐŚĂƉǀĂŶĚĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚ͘ ĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚĞǀĂůƵĞĞƌƚƚĞŶŵŝŶƐƚĞĞĞŶƐƉĞƌƚǁĞĞũĂĂƌnjŝũŶĞŝŐĞŶĨƵŶĐƟŽŶĞƌĞŶ͘ ĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚůĞŐƚǀĂŶnjŝũŶƚŽĞnjŝĐŚƚŽƉŚŽŽĨĚůŝũŶĞŶǀĞƌĂŶƚǁŽŽƌĚŝŶŐĂĨŝŶŚĞƚũĂĂƌǀĞƌƐůĂŐǀĂŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͘ĞůĞĚĞŶǀĂŶĚĞZĂĂĚǀĂŶdŽĞnjŝĐŚƚŽŶƚǀĂŶŐĞŶĞĞŶǀĂĐĂƟĞͲĞŶŽŶŬŽƐƚĞŶǀĞƌŐŽĞĚŝŶŐ͘
ĞůĞŝĚƐͲĞŶďĞƐƚƵƵƌƐĐLJĐůƵƐ ĞZĞŐĞůŝŶŐĞƐƚƵƵƌĞŶdŽĞnjŝĐŚƚƵŝƚϮϬϬϵĨŽƌŵƵůĞĞƌƚŶĂĂƐƚĚĞďĞůĂŶŐƌŝũŬƐƚĞ ƐƚƌƵĐƚƵƵƌĞůĞŵĞŶƚĞŶʹĚŝĞŚŝĞƌǀŽŽƌnjŝũŶƚŽĞŐĞůŝĐŚƚʹŽŽŬĚĞŚŽŽĨĚůŝũŶĞŶǀĂŶĚĞďĞůĞŝĚƐͲĞŶ ďĞƐƚƵƵƌƐĐLJĐůƵƐ͘/ŶĚĞĮŐƵƵƌŝƐĚĞnjĞĐLJĐůƵƐƐĐŚĞŵĂƟƐĐŚĂĨŐĞďĞĞůĚ͘ĞƚŽĞƚƐƐƚĞŶĞŶŐĞŶŽĞŵĚ ŝŶŚĞƚƐĐŚĞŵĂďĞƚƌĞīĞŶĚĞĐƌŝƚĞƌŝĂ͗ĚŝĞŶƐƚďĂĂƌŚĞŝĚ͕ŚƵŵĂŶŝƚĞŝƚ͕ƌĞŶƚŵĞĞƐƚĞƌƐĐŚĂƉ͕ verdraagzaamheid en integriteit. ,ĞƚďĞůĞŝĚǀŽŽƌĚĞ;ŵŝĚĚĞůͲͿůĂŶŐĞƚĞƌŵŝũŶŝƐŐĞƌŝĐŚƚŽƉŚĞƚƌĞĂůŝƐĞƌĞŶǀĂŶĚĞŵŝƐƐŝĞǀĂŶĚĞ ŽŶĚĞƌǁŝũƐŐƌŽĞƉĞŶǁŽƌĚƚǀĂƐƚŐĞůĞŐĚŝŶĞĞŶ^ƚƌĂƚĞŐŝĞŶŽƚĂ͘,ĞƚǀƌĂƉƉŽƌƚĞĞƌƚŚĂůłĂĂƌůŝũŬƐ over de voortgang van deze nota aan de RvT. 'ĞƌĞůĂƚĞĞƌĚĂĂŶĚĞ^ƚƌĂƚĞŐŝĞŶŽƚĂǁŽƌĚƚĞĞŶƐƉĞƌƚǁĞĞũĂĂƌĞĞŶ<ĂĚĞƌŶŽƚĂŽƉŐĞƐƚĞůĚ͘ĞnjĞ ŶŽƚĂďĞƐĐŚƌŝũŌŽƉǁĞůŬĞǁŝũnjĞŝŶǀƵůůŝŶŐǁŽƌĚƚŐĞŐĞǀĞŶĂĂŶŚĞƚďĞƌĞŝŬĞŶǀĂŶĚĞƐƚƌĂƚĞŐŝƐĐŚĞ ƐƚƌĞĞĨĚŽĞůĞŶ͘Ğ<ĂĚĞƌŶŽƚĂŐĞĞŌƌŝĐŚƟŶŐĂĂŶĚĞďĞůĞŝĚƐƉůĂŶŶĞŶǀĂŶĚĞŐƌŽĞƉĞŶĞŶǀŽƌŵĞŶ ĞĞŶƚŽĞƚƐŝŶŐƐŬĂĚĞƌǀŽŽƌĚĞƌĞƐƵůƚĂƚĞŶ͘,ĞƚǀƌĂƉƉŽƌƚĞĞƌƚŚĂůłĂĂƌůŝũŬƐŽǀĞƌĚĞǀŽŽƌƚŐĂŶŐǀĂŶ ĚĞ<ĂĚĞƌŶŽƚĂ͘ ĞĚŝƌĞĐƟĞZĞŬĞŶƐĐŚĂƉƐƚĞůƚĚĞƌĞƐƵůƚĂĂƚƐĂĨƐƉƌĂŬĞŶŽƉĚŝĞĂĂŶƐůƵŝƚĞŶĚǁŽƌĚĞŶǀĂƐƚŐĞƐƚĞůĚ ĚŽŽƌŚĞƚǀ͘ZĂƉƉŽƌƚĂŐĞŽǀĞƌĚĞǀŽŽƌƚŐĂŶŐǀŝŶĚƚƉůĂĂƚƐǀŝĂĚƌŝĞŵĂĂŶĚĞůŝũŬƐĞƌĂƉƉŽƌƚĂŐĞĂĂŶ ŚĞƚŽůůĞŐĞǀĂŶĞƐƚƵƵƌ͘ 234
ŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͕'ŽĞĚďĞƐƚƵƵƌďŝŶŶĞŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͘ŝũůĂŐĞϮ͘,ŽĞǁĞƌŬƚŚĞƚ͍ZĞŐĞůŝŶŐĞƐƚƵƵƌĞŶdŽĞnjŝĐŚƚ,
Ϯϯϱ
ŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͕'ŽĞĚďĞƐƚƵƵƌďŝŶŶĞŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͘ŝũůĂŐĞϮ͘,ŽĞǁĞƌŬƚŚĞƚ͍ZĞŐĞůŝŶŐĞƐƚƵƵƌĞŶ
ũĂŶƵĂƌŝϮϬϬϵ͕Ɖ͘Ϯϱ͘ dŽĞnjŝĐŚƚ͕ũĂŶƵĂƌŝϮϬϬϵ͕Ɖ͘ϱϯ͘
ϳϴ
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ĞĚŽŽƌĚĞ;ŐƌŽĞƉƐͲͿĚŝƌĞĐƟĞƐƚĞƌĞĂůŝƐĞƌĞŶƌĞƐƵůƚĂƚĞŶnjŝũŶǀĞƌďŽŶĚĞŶŵĞƚĚĞ<ĂĚĞƌŶŽƚĂĞŶ 'HGRRUGH JURHSV GLUHFWLHVWHUHDOLVHUHQUHVXOWDWHQ]LMQYHUERQGHQPHWGH ŐĞďĂƐĞĞƌĚŽƉŐƌŽĞƉƐĂĐƟǀŝƚĞŝƚĞŶƉůĂŶŶĞŶ;͚ŐƌĂƉƐ͛ͿƌĞƐƉĞĐƟĞǀĞůŝũŬĚŝƌĞĐƟĞĂĐƟǀŝƚĞŝƚĞŶƉůĂŶŶĞŶ ;͚ĚƌĂƉƐ͛Ϳ͘Ğ;ŐƌŽĞƉƐͲͿĚŝƌĞĐƟĞƐďĞƐƉƌĞŬĞŶƉĞƌŬǁĂƌƚĂĂůĚĞǀŽŽƌƚŐĂŶŐŵĞƚŚĞƚǀ͘KŽŬ .DGHUQRWDHQJHEDVHHUGRSJURHSVDFWLYLWHLWHQSODQQHQ ¶JUDSV· UHVSHFWLHYH ďƌĞŶŐĞŶnjŝũŚĂůłĂĂƌůŝũŬƐƌĂƉƉŽƌƚĂŐĞƵŝƚĂĂŶŚĞƚǀ͘
GLUHFWLHDFWLYLWHLWHQSODQQHQ ¶GUDSV· 'H JURHSV GLUHFWLHVEHVSUHNHQSHUNZD
Medezeggenschap GHYRRUWJDQJPHWKHW&Y%2RNEUHQJHQ]LMKDOIMDDUOLMNVUDSSRUWDJHXLWDDQKH /ŶŚĞƚǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐŝƐǀŽŽƌǁĂƚďĞƚƌĞŌĚĞŵĞĚĞnjĞŐŐĞŶƐĐŚĂƉǀĂŶƉĞƌƐŽŶĞĞů͕ ŽƵĚĞƌƐĞŶůĞĞƌůŝŶŐĞŶĚĞtĞƚŵĞĚĞnjĞŐŐĞŶƐĐŚĂƉŽƉƐĐŚŽůĞŶ;tŵƐͿǀĂŶƚŽĞƉĂƐƐŝŶŐ͘sŽŽƌ ŵďŽͲŝŶƐƚĞůůŝŶŐĞŶŐĞůĚƚĚĂĂƌǁĂĂƌŚĞƚŐĂĂƚŽŵĚĞƉĞƌƐŽŶĞůĞŵĞĚĞnjĞŐŐĞŶƐĐŚĂƉĚĞtĞƚŽƉ 0HGH]HJJHQVFKDS ĚĞŽŶĚĞƌŶĞŵŝŶŐƐƌĂĚĞŶ;tKZͿ͘sŽŽƌǁĂƚďĞƚƌĞŌƐƚƵĚĞŶƚĞŶĞŶʹǁĂĂƌƌĞůĞǀĂŶƚʹŽƵĚĞƌƐ͕ ƐĐŚƌŝũŌĚĞtĞƚĞĚƵĐĂƟĞĞŶďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ;t ͿǀŽŽƌĚĂƚŝŶƐƚĞůůŝŶŐĞŶŵŽĞƚĞŶǀŽŽƌnjŝĞŶ ,QKHWYRRUWJH]HWRQGHUZLMVLVYRRUZDWEHWUHIWGHPHGH]HJJHQVFKDSYDQSHU ŝŶĞĞŶƐƚƵĚĞŶƚĞŶͲƌĞƐƉĞĐƟĞǀĞůŝũŬŽƵĚĞƌƌĂĂĚ͘
RXGHUVHQOHHUOLQJHQGH:HWPHGH]HJJHQVFKDSRSVFKROHQ :PV YDQWRHSD
/ŶŚĞƚŐĞǀĂůǀĂŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͕ĚŝĞďĞƐĐŚŝŬƚŽǀĞƌnjŽǁĞůǀŽͲƐĐŚŽůĞŶĂůƐ 9RRUPERLQVWHOOLQJHQJHOGWGDDUZDDUKHWJDDWRPGHSHUVRQHOH ĞĞŶŵďŽͲŝŶƐƚĞůůŝŶŐ͕ďĞƚĞŬĞŶƚĚŝƚĚĂƚĚƌŝĞǁĞƩĞŶǀĂŶƚŽĞƉĂƐƐŝŶŐnjŝũŶ͘ĂĂƌŵĞĞŝƐ ŚĞƚŵĞĚĞnjĞŐŐĞŶƐĐŚĂƉƐͲƌĞŐŝŵĞďŝũĚŝƚďĞƐƚƵƵƌƌĞůĂƟĞĨŝŶŐĞǁŝŬŬĞůĚ͘/ŶĚĞĮŐƵƵƌŝƐ PHGH]HJJHQVFKDSGH:HWRSGHRQGHUQHPLQJVUDGHQ :25 9RRUZDWEHWU ŚĞƚŐĞŚĞĞůǀĂŶŵĞĚĞnjĞŐŐĞŶƐĐŚĂƉƐŽƌŐĂŶĞŶƐĐŚĞŵĂƟƐĐŚĂĨŐĞďĞĞůĚ͘ĞnjĞŝŶĚĞůŝŶŐ VWXGHQWHQHQ²ZDDUUHOHYDQW²RXGHUVVFKULMIWGH:HWHGXFDWLHHQEHURHSVRQ ŝƐŝŶϮϬϭϭŵĞƚŝŶƐƚĞŵŵŝŶŐǀĂŶĚĞŵĞĚĞnjĞŐŐĞŶƐĐŚĂƉƐŽƌŐĂŶĞŶǀĂƐƚŐĞůĞŐĚŝŶŚĞƚ 237 . ŵĞĚĞnjĞŐŐĞŶƐĐŚĂƉƐƐƚĂƚƵƵƚ :(% YRRUGDWLQVWHOOLQJHQPRHWHQYRRU]LHQLQHHQVWXGHQWHQUHVSHFWLHYHOLMN
RXGHUUDDG
,QKHWJHYDOYDQ$PDUDQWLV2QGHUZLMVJURHSGLHEHVFKLNWRYHU]RZHOYRVFKROH HHQPERLQVWHOOLQJEHWHNHQWGLWGDWGULHZHWWHQYDQWRHSDVVLQJ]LMQ'DDUPHH PHGH]HJJHQVFKDSVUHJLPHELMGLWEHVWXXUUHODWLHILQJHZLNNHOG,QGHILJXXULVK JHKHHOYDQPHGH]HJJHQVFKDSVRUJDQHQVFKHPDWLVFKDIJHEHHOG'H]HLQGHO PHWLQVWHPPLQJYDQGHPHGH]HJJHQVFKDSVRUJDQHQYDVWJHOHJGLQKHW Ϯϯϲ ŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͕'ŽĞĚďĞƐƚƵƵƌďŝŶŶĞŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͘ŝũůĂŐĞϮ͘,ŽĞǁĞƌŬƚŚĞƚ͍ZĞŐĞůŝŶŐĞƐƚƵƵƌĞŶ PHGH]HJJHQVFKDSVVWDWXXW dŽĞnjŝĐŚƚ͕ũĂŶƵĂƌŝϮϬϬϵ͕Ɖ͘ϱϳ͘ 237
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ƚŽĞƉĞƌϭͲϮͲϮϬϬϵ
2009 ĞŽĞƌƐƚŽƉƚƉĞƌϭͲϭͲϮϬϬϵ͖Ɛ͛:ĂĐŽďƚƌĞĞĚƚ
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/ŶϮϬϬϳƉĞƌƐŽŶĞůĞƵŶŝĞŵĞƚ^/sK
2007 ƌĂĂŬŚƵŝƐĞŶ>ƵŝũƉĞŶƚƌĞĚĞŶƚĞƌƵŐƵŝƚǀ
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ϭϰͲϭϮͲϮϬϬϲƐƚĂƚƵƚĞŶ^ĂĂŶŐĞƉĂƐƚ͕
2006 /^ĞŶ^njŝũŶĂĨnjŽŶĚĞƌůŝũŬĞƌĞĐŚƚƐƉĞƌƐŽŶĞŶ
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:͘:͘>͘D͘:ĂŶƐƐĞŶ
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ZǀdŵĂƌĂŶƟƐďĞƐƚĂĂƚƵŝƚ͗
S. Groenewegen
͘^ƺƚŚŽī
W͘:͘'͘D͘ǀĂŶZĞŶƐ
S. Groenewegen
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D͘ĂĂŶĞŶ
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S. Groenewegen
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Zǀd^ďĞƐƚĂĂƚƵŝƚ͗
Zǀd^͕ŵĂƌĂŶƟƐ
d͘sĞƌĚĂŵ
,͘DĂĨĂŝƚ
D͘>ƵLJĞƌ
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Zǀd/^͕^/sK
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z͘/͘dƺŵĞƌ
D͘ĂĂŶĞŶ
,͘t͘DĂĨĂŝƚ
W͘ZĂĞƚƐ Z͘Ɛ͛:ĂĐŽď
:͘:͘>͘D͘:ĂŶƐƐĞŶ
;>͘:͘DŽůĞŶŬĂŵƉͿ
;^͘'ƌŽĞŶĞǁĞŐĞŶͿ
;͘^üƚŚŽīͿ
;͘ƌŶŽůĚͿ
S. Groenewegen
A. SüƚŚŽī
;W͘:͘'͘D͘ǀĂŶZĞŶƐͿ
͘ƌŶŽůĚ
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Zǀd^͕ŵĂƌĂŶƟƐ
ǀŵĂƌĂŶƟƐďĞƐƚĂĂƚƵŝƚ͗
ǀ^͕ŵĂƌĂŶƟƐ
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ǀ/^͕^/sK
sĂŶĂĨϭϲͲϬϮͲϮϬϭϮƐƚŽƉƚZĂĞƚƐ
2012 /ŶũĂŶƵĂƌŝϮϬϭϮƐƚŽƉƚsĞƌŬĞƌŬ
Śƌ͘sĂŶZĞŶƐŝŶĚĞĐϮϬϭϭƵŝƚZǀd
Śƌ͘͘ƌŶŽůĚďĞŐŝŶƚŝŶŵĞŝϮϬϭϭĂůƐůŝĚZǀd
Śƌ͘ZĂĞƚƐďĞŐŝŶƚŝŶũƵŶŝĂůƐŝŶƚĞƌŝŵǀnjǀ
2011 /ŶũƵŶŝϮϬϭϭƐƚŽƉƚDŽůĞŶŬĂŵƉ;ǀ͘ŽǀŬͿ
2010
<ŽƌƚĞƚŽĞůŝĐŚƟŶŐ
Genormaliseerde balans en solvabiliteit ĞǁŝũnjĞǁĂĂƌŽƉŝŶĐŝĚĞŶƚĞůĞĞŶďŝũnjŽŶĚĞƌĞƉŽƐƚĞŶŝŶĚĞƐƚƵŬŬĞŶǁŽƌĚĞŶǀĞƌǁĞƌŬƚ͕ŬƵŶŶĞŶ ŝŶǀůŽĞĚŚĞďďĞŶŽƉĚĞŽŶƚǁŝŬŬĞůŝŶŐǀĂŶďĂůĂŶƐĞŶĞdžƉůŽŝƚĂƟĞƌĞŬĞŶŝŶŐ͘ĞĐŽŵŵŝƐƐŝĞ ůĞŝĚƚĚŝƚĂĨƵŝƚŚĞƚĚĞĞůƌĂƉƉŽƌƚǀĂŶ ƌŶƐƚΘzŽƵŶŐ͘KƉŐƌŽŶĚǀĂŶĚĞƌŝĐŚƚůŝũŶĞŶǀŽŽƌĚĞ ǀĞƌƐůĂŐŐĞǀŝŶŐŚĞĞŌŚĞƚŽůůĞŐĞǀĂŶĞƐƚƵƵƌĞĞŶďĞƉĂĂůĚĞŝŶƚĞƌƉƌĞƚĂƟĞƌƵŝŵƚĞ͘KŵĚŝĞ ƌĞĚĞŶǁŽƌĚƚŝŶĚĞnjĞďŝũůĂŐĞŝŶďĞĞůĚŐĞďƌĂĐŚƚǁĂƚŚĞƚĞīĞĐƚŝƐǀĂŶĂŶĚĞƌĞŬĞƵnjĞƐŽƉĚĞ ǀĞƌŵŽŐĞŶƐƉŽƐŝƟĞĞŶĚĂĂƌŵĞĞĚĞƐŽůǀĂďŝůŝƚĞŝƚ͘ ĞĐŽŵŵŝƐƐŝĞǁŝũƐƚĞƌŽƉĚĂƚŝŶnjŝĐŚƚŝŶĚĞŽŵǀĂŶŐĞŶŵŽŐĞůŝũŬĞƵŝƚŬŽŵƐƚĞŶǀĂŶ ĚŝĞŝŶƚĞƌƉƌĞƚĂƟĞƌƵŝŵƚĞǀĂŶďĞůĂŶŐŝƐ͕ŐĞnjŝĞŶŚĞƚďĞůĂŶŐĚĂƚǁŽƌĚƚŐĞŚĞĐŚƚĂĂŶĚĞ ŬĞŶŐĞƚĂůůĞŶnjŽĂůƐƐŽůǀĂďŝůŝƚĞŝƚ͘hŝƚĞƌĂĂƌĚŐĞůĚƚǀŽŽƌ;ǁŝũnjŝŐŝŶŐĞŶŝŶͿĚĞŝŶƚĞƌƉƌĞƚĂƟĞǀĂŶĚĞ ǀĞƌƐůĂŐŐĞǀŝŶŐƌĞŐĞůƐĚĂƚĚĞnjĞŝŶĚĞũĂĂƌƌĞŬĞŶŝŶŐŵŽĞƚǁŽƌĚĞŶƚŽĞŐĞůŝĐŚƚ͕ŽƉĚĂƚĚĞůĞnjĞƌ ŚŝĞƌǀĂŶŚĞƚĞīĞĐƚŬĂŶŝŶƐĐŚĂƩĞŶ͘DĞƚŶĂĚƌƵŬǁŽƌĚƚǀĞƌŵĞůĚĚĂƚŚĞƚŽŶĚĞƌƐƚĂĂŶĚĞďĞĚŽĞůĚ ŝƐĞĞŶ;ŽŶĚĞƌďŽƵǁĚĞͿŝŶĚŝĐĂƟĞƚĞŐĞǀĞŶǀĂŶĚĞŝŶƚĞƌƉƌĞƚĂƟĞƌƵŝŵƚĞ͖ĚĞĐŝũĨĞƌƐŬƵŶŶĞŶŶŝĞƚ ǁŽƌĚĞŶďĞƐĐŚŽƵǁĚĂůƐĞdžĂĐƚĞǁĂĂƌĚĞŶ͘
ŝũĨĞƌƐƵŝƚũĂĂƌƌĞŬĞŶŝŶŐĂůƐƵŝƚŐĂŶŐƐƉƵŶƚ /ŶŽŶĚĞƌƐƚĂĂŶĚĞƚĂďĞůnjŝũŶĚĞŐĞŐĞǀĞŶƐǀĂŶƵŝƚĚĞũĂĂƌƌĞŬĞŶŝŶŐǀĂŶŵĂƌĂŶƟƐŽƉŐĞŶŽŵĞŶ͘ 2006
2007
ϮϬϬϴ
2009
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ůŐĞŵĞŶĞƌĞƐĞƌǀĞ
ϭϴ͘ϲϳϰ
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Ϯϭ͘ϴϴϬ
Ϯϭ͘ϴϬϬ
ϯϬ͘ϵϮϴ
ϭϬ͘ϱϮϲ
ĂůĂŶƐƚŽƚĂĂů
ϵϯ͘ϳϲϲ
ϭϬϵ͘ϴϮϭ
ϭϯϱ͘ϱϴϬ
ϭϰϱ͘Ϭϳϳ
ϭϰϲ͘ϵϭϭ
ϭϮϴ͘ϴϭϴ
ZĞƐƵůƚĂĂƚ
;ϮϮϵͿ
Ϯ͘ϴϲϬ
ϯ͘Ϯϲϰ
;ϴϬͿ
ϭ͘ϳϬϬ
;ϮϬ͘ϰϬϮͿ
ϭϳϲ͘ϭϳϳ
ϭϵϬ͘ϰϰϲ
ϮϯϬ͘ϭϬϯ
ϮϰϬ͘ϭϴϯ
Ϯϰϰ͘ϬϮϬ
Ϯϰϵ͘ϴϳϬ
ϭϵ͕ϵй
ϭϵ͕ϲй
ϭϲ͕ϭй
ϭϱ͕Ϭй
Ϯϭ͕ϭй
ϴ͕Ϯй
^ŽůǀĂďůŝƚĞŝƚ//; sͬůĂƐƚĞŶͿ
ϭϬ͕ϲй
ϭϭ͕ϭй
ϵ͕ϰй
ϵ͕ϭй
ϭϮ͕ϲй
ϰ͕ϲй
ZĞŶƚĂďŝůŝƚĞŝƚ
;Ϭ͕ϭͿй
ϭ͕ϱй
ϭ͕ϰй
Ϭ͕Ϭй
Ϭ͕ϳй
;ϴ͕ϮͿй
dŽƚĂĂůďĂƚĞŶ ^ŽůǀĂďŝůŝƚĞŝƚ/; sͬdsͿ
sĞƌǁĞƌŬƚĞŵƵƚĂƟĞƐ /ŶĚĞƌĂƉƉŽƌƚĂŐĞǀĂŶ ƌŶƐƚΘzŽƵŶŐŝƐŽƉŐĞŵĞƌŬƚĚĂƚŝŶĚĞŽŶĚĞƌnjŽĞŬƐƉĞƌŝŽĚĞŵƵƚĂƟĞƐ ŚĞďďĞŶƉůĂĂƚƐŐĞǀŽŶĚĞŶ͕ǁĞůŬĞŝŵƉĂĐƚŚĞďďĞŶŽƉĚĞƐŽůǀĂďŝůŝƚĞŝƚǀĂŶŵĂƌĂŶƟƐ͘/ŶŚĞƚ ŐĞǀĂůĚĞnjĞŵƵƚĂƟĞƐŽƉĂŶĚĞƌĞǁŝũnjĞnjŽƵĚĞŶnjŝũŶŐĞƉƌĞƐĞŶƚĞĞƌĚʹĞǀĞŶĞĞŶƐďŝŶŶĞŶĚĞ ǀĞƌƐůĂŐŐĞǀŝŶŐƌĞŐĞůƐʹŚĞĞŌĚŝƚŝŵƉĂĐƚŽƉŚĞƚŐĞƉƌĞƐĞŶƚĞĞƌĚĞǀĞƌŵŽŐĞŶĞŶƐŽůǀĂďŝůŝƚĞŝƚŝŶ ĚĞũĂĂƌƌĞŬĞŶŝŶŐ͘ĞĐŽŵŵŝƐƐŝĞŚĞĞŌĞĞŶĚƌŝĞƚĂůǀĂŶĚĞnjĞŵƵƚĂƟĞƐďĞŶŽĞŵĚ͗ ϭ͘ / ŶĚĞũĂĂƌƌĞŬĞŶŝŶŐŝƐĞĞŶǀŽƌĚĞƌŝŶŐŽƉKtǀĞƌĂŶƚǁŽŽƌĚ͕ǁĞůŬĞĂůƐnjŽĚĂŶŝŐ;ƉĂƐͿǁŽƌĚƚ ŐĞŢŶĚďŝũŽƉŚĞĸŶŐŽĨďĞģŝŶĚŝŐŝŶŐǀĂŶĚĞŽŶĚĞƌǁŝũƐŝŶƐƚĞůůŝŶŐ͘,ŝĞƌŶĂŝƐŝŶĚĞĐŝũĨĞƌƐĚĞnjĞ ǀŽƌĚĞƌŝŶŐ͕ŽƉŚĞƚǀĞƌŵŽŐĞŶŐĞĐŽƌƌŝŐĞĞƌĚ͘sĞĞůĂŶĚĞƌĞŝŶƐƚĞůůŝŶŐĞŶŚĞďďĞŶĚĞnjĞŶŝĞƚ ŐĞĂĐƟǀĞĞƌĚ͘ Ϯ͘ s ĂŶĂĨŚĞƚũĂĂƌϮϬϭϬŝƐ^ƟĐŚƟŶŐZK^KŶĚĞƌǁŝũƐĞŶĞĚƌŝũĨŶŝĞƚŐĞĐŽŶƐŽůŝĚĞĞƌĚŝŶ ĚĞũĂĂƌƌĞŬĞŶŝŶŐǀĂŶŵĂƌĂŶƟƐ͘Ğ^ƟĐŚƟŶŐZK^KŶĚĞƌǁŝũƐŝŶďĞĚƌŝũĨŬĞŶƚĞĞŶ ŶĞŐĂƟĞĨĞŝŐĞŶǀĞƌŵŽŐĞŶ͘,ŝĞƌŶĂŝƐŚĞƚĞīĞĐƚǀĂŶŚĞƚĐŽŶƐŽůŝĚĞƌĞŶǀĂŶĚĞƐƟĐŚƟŶŐŽƉ ĚĞũĂĂƌƌĞŬĞŶŝŶŐǀĂŶŵĂƌĂŶƟƐǀĞƌǁĞƌŬƚ͘ ϯ͘ ŵĂƌĂŶƟƐŚĞĞŌĞƌǀŽŽƌŐĞŬŽnjĞŶŽŵŽǀĞƌƐĐŚƌŝũĚŝŶŐĞŶŽƉŝŶǀĞƐƚĞƌŝŶŐĞŶĂĚΦϮϮ͕ϭŵŝůũŽĞŶ ;ĐŽŶĨŽƌŵŵĞŵŽϭϰũƵŶŝϮϬϬϳͿŝŶǀŽͲƉĂŶĚĞŶƚĞĂĐƟǀĞƌĞŶĞŶĂĨƚĞƐĐŚƌŝũǀĞŶ͕ƚĞƌǁŝũů ƚĞŐĞŶŽǀĞƌĚĞnjĞŝŶǀĞƐƚĞƌŝŶŐĞŶŝŶĚĞƚŽĞŬŽŵƐƚŐĞĞŶĚŝƌĞĐƚĞďĂƚĞŶƐƚĂĂŶ͘'ĞĐŽŶƐƚĂƚĞĞƌĚ ŝƐĚĂƚĞĞŶĚĞĞůǀĂŶĚĞnjĞŝŶǀĞƐƚĞƌŝŶŐĞŶŝŶŚĞƚũĂĂƌϮϬϭϭĂůƐŶŽŐƚĞŶůĂƐƚĞǀĂŶŚĞƚƌĞƐƵůƚĂĂƚ ŝƐĂĨŐĞǁĂĂƌĚĞĞƌĚ͘/ŶĚŝĞŶǀŽŽƌĚĞŽŶĚĞƌŬĞŶĚĞŽǀĞƌƐĐŚƌŝũĚŝŶŐŝŶϮϬϬϲ͕ĞǀĞŶĂůƐĚĞ ĂĨǁĂĂƌĚĞƌŝŶŐ͕ĞĞŶǀŽŽƌnjŝĞŶŝŶŐǁĂƐŐĞǀŽƌŵĚ͕ŐĞůĚƚĚĂƚŚĞƚǀĞƌŵŽŐĞŶnjŽƵnjŝũŶĂĂŶŐĞƉĂƐƚ ĞŶĚĂƚĂĨƐĐŚƌŝũǀŝŶŐƐůĂƐƚĞŶŝŶĚĞũĂƌĞŶϮϬϬϴƚŽƚĞŶŵĞƚϮϬϭϭůĂŐĞƌnjŽƵĚĞŶnjŝũŶŐĞǁĞĞƐƚ͘ /ŶĚĞnjĞďŝũůĂŐĞŝƐǀŽŽƌĚĞnjĞůĂŐĞƌĞĂĨƐĐŚƌŝũǀŝŶŐĞĞŶďĞĚƌĂŐƚƵƐƐĞŶΦϭĞŶΦϮŵŝůũŽĞŶĂůƐ ƌŝĐŚƟŶŐŐĞŚĂŶƚĞĞƌĚ͘,ŝĞƌŶĂŝƐŚĞƚĞīĞĐƚǀĂŶŚĞƚǀŽƌŵĞŶǀĂŶĞĞŶǀŽŽƌnjŝĞŶǀŽŽƌĚĞnjĞ ŶŝĞƚŐĞĚĞŬƚĞŝŶǀĞƐƚĞƌŝŶŐĞŶǁĞĞƌŐĞŐĞǀĞŶ͕ǁĂĂƌďŝũǀĂŶĂĨŚĞƚũĂĂƌϮϬϬϴƌĞŬĞŶŝŶŐǁŽƌĚƚ ŐĞŚŽƵĚĞŶŵĞƚĞĞŶůĂŐĞƌĞĂĨƐĐŚƌŝũǀŝŶŐǀĂŶΦϭ͕ϱŵŝůũŽĞŶƉĞƌũĂĂƌ͘
ϴϯ
Resultaat /ŶĚĞŚŝĞƌŶĂǀŽůŐĞŶĚĞƚĂďĞůŝƐŚĞƚƌĞƐƵůƚĂĂƚǀĂŶĚĞũĂĂƌƌĞŬĞŶŝŶŐĂĂŶŐĞƉĂƐƚŶĂĂƌĚĞǀŽƌŵŝŶŐ ǀĂŶĞĞŶǀŽŽƌnjŝĞŶŝŶŐǀŽŽƌǀŽͲƉĂŶĚĞŶ͕ŝŶĐůƵƐŝĞĨĞĞŶĐŽƌƌĞĐƟĞŽƉŚĞƚŵŽŐĞůŝũŬĞĞīĞĐƚŽƉ ĚĞĂĨƐĐŚƌŝũǀŝŶŐƐůĂƐƚĞŶ͘ĂŶŐĞnjŝĞŶĚĞǀŽŽƌnjŝĞŶŝŶŐĚĂŶƌĞĞĚƐŝŶϮϬϬϲŝƐŐĞǀŽƌŵĚ͕ŝƐŚĞƚ ŶĂĂƌǀĞƌǁĂĐŚƟŶŐŶŝĞƚŶŽŽĚnjĂŬĞůŝũŬŽŵŝŶϮϬϭϭĚĞŝŶǀĞƐƚĞƌŝŶŐĞŶĂĨƚĞǁĂĂƌĚĞƌĞŶ͘ĞnjĞ ĂĨǁĂĂƌĚĞƌŝŶŐŝƐŝŵŵĞƌƐƌĞĞĚƐŝŶŚĞƚƌĞƐƵůƚĂĂƚǀĂŶϮϬϬϲǀĞƌǁĞƌŬƚ͘ĂĂƌŶĂĂƐƚŝƐĚĞ;ŵƵƚĂƟĞ ŽƉĚĞͿǀŽƌĚĞƌŝŶŐKtǀĞƌǁĞƌŬƚŝŶŚĞƚƌĞƐƵůƚĂĂƚ͘ KŶƚǁŝŬŬĞůŝŶŐƌĞƐƵůƚĂĂƚ ZĞƐƵůƚĂĂƚĐĨ͘ũĂĂƌƌĞŬĞŶŝŶŐ ŽƌƌĞĐƟĞŚĞƌƐƚĞůǀŽͲƉĂŶĚĞŶ sƌŝũǀĂůǀŽƌĚĞƌŝŶŐKt Aangepast resultaat
2006
2007
ϮϬϬϴ
2009
2010
2011
;ϮϮϵͿ
Ϯ͘ϴϲϬ
ϯ͘ϱϭϵ
;ϴϬͿ
ϭ͘ϳϬϬ
;ϮϬ͘ϰϬϮͿ
;ϮϮ͘ϭϬϬͿ
-
ϭ͘ϱϬϬ
ϭ͘ϱϬϬ
ϭ͘ϱϬϬ
ϭϰ͘ϭϰϲ
;ϱ͘ϮϲϱͿ
Ϯϵϴ
;ϭ͘ϴϲϵͿ
;ϲͿ
Ϯϵϯ
;ϭϳϲͿ
(27.594)
ϯ͘ϭϱϴ
Ϯ͘ϴϵϱ
1.414
ϯ͘ϰϵϯ
;ϲ͘ϰϯϮͿ
,ŝĞƌŶĂŝƐŚĞƚĞīĞĐƚǀĂŶĚĞĂĂŶƉĂƐƐŝŶŐĞŶŝŶŚĞƚƌĞƐƵůƚĂĂƚŽƉŚĞƚǀĞƌŵŽŐĞŶǁĞĞƌŐĞŐĞǀĞŶ͘ ĂĂƌŶĂĂƐƚŝƐǀĂŶĂĨŚĞƚũĂĂƌϮϬϭϬ;ĚĞĂĂŶƉĂƐƐŝŶŐŽƉͿŚĞƚŶĞŐĂƟĞǀĞǀĞƌŵŽŐĞŶǀĂŶ^ƟĐŚƟŶŐ ZK^KŶĚĞƌǁŝũƐŝŶĞĚƌŝũĨŐĞĐŽŶƐŽůŝĚĞĞƌĚŝŶŚĞƚĞŝŐĞŶǀĞƌŵŽŐĞŶǀĂŶŵĂƌĂŶƟƐ͘ KŶƚǁŝŬŬĞůŝŶŐǀĞƌŵŽŐĞŶ 2006
2007
ϮϬϬϴ
2009
2010
2011
Nvt
;ϴ͘ϲϵϭͿ
;ϱ͘ϱϯϯͿ
;Ϯ͘ϯϴϯͿ
Ϯϲϭ
ϴϯϮ
ϭϴ͘ϲϳϰ
Nvt
Nvt
Nvt
Nvt
Nvt
;Ϯϳ͘ϯϲϱͿ
ϯ͘ϭϱϴ
Ϯ͘ϴϵϱ
1.414
ϯ͘ϰϵϯ
;ϲ͘ϰϯϮͿ
ŽƌƌĞĐƟĞ^/sKͬŽŵƉĂƐ
Nvt
Nvt
Nvt
ϭ͘ϮϯϬ
Nvt
Nvt
ŽƌƌĞĐƟĞĐŽŶƐŽůŝĚĂƟĞ
Nvt
Nvt
Nvt
Nvt
;Ϯ͘ϵϮϮͿ
Ϯϵϳ
;ϴ͘ϲϵϭͿ
;ϱ͘ϱϯϯͿ
;Ϯ͘ϯϴϯͿ
261
ϴϯϮ
;ϱ͘ϯϬϯͿ
ZĞƐĞƌǀĞϭͬϭŶĂĐŽƌƌĞĐƟĞ ZĞƐĞƌǀĞǀŽŽƌĐŽƌƌĞĐƟĞ ŽƌƌĞĐƟĞ ƌĞƐƵůƚĂĂƚ ;ĞdžĐů͘ ŝũnjŽŶĚĞƌĞ ƉŽƐƚĞŶͿ
'ĞĐŽƌƌŝŐĞĞƌĚǀĞƌŵŽŐĞŶϯϭͬϭϮ
ĞĐŽŵŵŝƐƐŝĞĐŽŶƐƚĂƚĞĞƌƚĚĂƚŚĞƚǀĞƌŵŽŐĞŶŝŶϮϬϭϭnjŽĂůƐŚŝĞƌǀŽŽƌďĞƌĞŬĞŶĚ;Φϱ͕ϯ ŵŝůũŽĞŶŶĞŐĂƟĞĨͿƌƵŝŵΦϭϱŵŝůũŽĞŶŶĞŐĂƟĞĨĂĨǁŝũŬƚǀĂŶŚĞƚǀĞƌŵŽŐĞŶnjŽĂůƐǀĞƌŵĞůĚŝŶĚĞ ũĂĂƌƌĞŬĞŶŝŶŐŽǀĞƌϮϬϭϭ;ΦϭϬ͕ϱŵŝůũŽĞŶƉŽƐŝƟĞĨͿ͘ŝƚǀĞƌƐĐŚŝůǁŽƌĚƚǀĞƌŽŽƌnjĂĂŬƚĚŽŽƌ͗ ͻ EŝĞƚǁĂĂƌĚĞƌĞŶǀĂŶǀŽƌĚĞƌŝŶŐKt Φϲ͘ϳϮϱŬ ͻ sŽŽƌnjŝĞŶŝŶŐŝŶƉůĂĂƚƐǀĂŶĂĐƟǀĞƌĞŶŽǀĞƌƐĐŚƌŝũĚŝŶŐŝŶǀĞƐƚĞƌŝŶŐŝŶǀŽͲƉĂŶĚĞŶ Φϲ͘ϰϱϰŬ ͻ ŽŶƐŽůŝĚĞƌĞŶǀĞƌŵŽŐĞŶ^ƟĐŚƟŶŐZK^KŶĚĞƌǁŝũƐŝŶĞĚƌŝũĨ ΦϮ͘ϲϮϱŬ /ŶŽŶĚĞƌƐƚĂĂŶĚĞƚĂďĞůŝƐǁĞĞƌŐĞŐĞǀĞŶŚŽĞĚĞƐŽůǀĂďŝůŝƚĞŝƚƐƌĂƟŽ͛ƐĞƌnjŽƵĚĞŶŚĞďďĞŶ ƵŝƚŐĞnjŝĞŶďŝũŚĞƚǀŽůŐĞŶǀĂŶĚĞnjĞďĞƌĞŬĞŶŝŶŐƐǁŝũnjĞ͗ KŶƚǁŝŬŬĞůŝŶŐƐŽůǀĂďŝůŝƚĞŝƚ 2006
2007
ϮϬϬϴ
2009
2010
2011
ĂůĂŶƐƚŽƚĂĂůǀŽŽƌĐŽƌƌĞĐƟĞ
ϵϯ͘ϳϲϲ
ϭϬϵ͘ϴϮϭ
ϭϯϱ͘ϱϴϬ
ϭϰϱ͘Ϭϳϳ
ϭϰϲ͘ϵϭϭ
ϭϮϴ͘ϴϭϴ
sƌŝũǀĂůǀŽƌĚĞƌŝŶŐKt
ϱ͘Ϯϲϱ
ϰ͘ϵϲϳ
ϲ͘ϴϯϲ
ϲ͘ϴϰϮ
ϲ͘ϱϰϵ
ϲ͘ϳϮϱ
ĂůĂŶƐƚŽƚĂĂůŶĂĐŽƌƌĞĐƟĞ
ϴϴ͘ϱϬϭ
ϭϬϰ͘ϴϱϰ
ϭϬϮ͘ϵϴϱ
ϭϬϮ͘ϵϳϵ
ϭϬϯ͘ϮϳϮ
ϭϬϯ͘Ϭϵϲ
ϭϳϲ͘ϭϳϳ
ϭϵϬ͘ϰϰϲ
ϮϯϬ͘ϭϬϯ
ϮϰϬ͘ϭϴϯ
Ϯϰϰ͘ϬϮϬ
Ϯϰϵ͘ϴϳϬ
^ŽůǀĂďŝůŝƚĞŝƚ/; sͬdsͿ
Ͳϵ͕ϴй
Ͳϱ͕ϯй
ͲϮ͕ϯй
Ϭ͕ϯй
Ϭ͕ϴй
Ͳϱ͕ϭй
^ŽůǀĂďŝůŝƚĞŝƚ//; sͬůĂƐƚĞŶͿ
Ͳϰ͕ϵй
ͲϮ͕ϵй
Ͳϭ͕ϭй
Ϭ͕ϭй
Ϭ͕ϯй
ͲϮ͕Ϭй
dŽƚĂĂůďĂƚĞŶ
ĞĐŽŵŵŝƐƐŝĞŵĞƌŬƚŚŝĞƌďŝũŽǀĞƌŝŐĞŶƐŽƉĚĂƚŝŶďŽǀĞŶƐƚĂĂŶĚĞǀĞƌŐĞůŝũŬŝŶŐĞĞŶĞǀĞŶƚƵĞůĞ ĂŶĚĞƌĞƉƌĞƐĞŶƚĂƟĞǀĂŶĚĞƐĂůĞͲĂŶĚͲůĞĂƐĞͲďĂĐŬƚƌĂŶƐĂĐƟĞƐǀĂŶĚĞ;ŽƵĚͲ^ͿƉĂŶĚĞŶŶŝĞƚŝƐ ǀĞƌǁĞƌŬƚ͘/ŶĚŝĞŶƐƉƌĂŬĞnjŽƵnjŝũŶŐĞǁĞĞƐƚǀĂŶ͚ĮŶĂŶĐŝĂůůĞĂƐĞ͛ƌĞƐƵůƚĞĞƌƚĚŝƚƚŽƚĞĞŶŚŽŐĞƌ ďĂůĂŶƐƚŽƚĂĂůůĞŝĚĞŶĚƚŽƚͲďŝũĞĞŶŐĞůŝũŬďůŝũǀĞŶĚĞĞŝŐĞŶǀĞƌŵŽŐĞŶͲĞĞŶůĂŐĞƌĞƐŽůǀĂďŝůŝƚĞŝƚ͘KƉ ďĂƐŝƐǀĂŶĞĞŶĞĞƌƐƚĞŐůŽďĂůĞďĞŽŽƌĚĞůŝŶŐnjŽƵĚĞŶĞƌĚĞƐƟũĚƐĂƌŐƵŵĞŶƚĞŶǀŽŽƌǀĞƌǁĞƌŬŝŶŐ ĂůƐĮŶĂŶĐŝĂůůĞĂƐĞĂĂŶǁĞnjŝŐŐĞǁĞĞƐƚnjŝũŶ͘ĂŶŐĞnjŝĞŶĚŝƚŚĞĞŌŐĞƐƉĞĞůĚŽŵƐƚƌĞĞŬƐϮϬϬϮ ŚĞĞŌĚĞĐŽŵŵŝƐƐŝĞĚŝƚŶŝĞƚŶĂĚĞƌŽŶĚĞƌnjŽĐŚƚ͘ ϴϰ
KǀĞƌnjŝĐŚƚǀĂŶŝŶƚĞƌǀŝĞǁƐĞŶŐĞƐƉƌĞŬŬĞŶ sŽŽƌŚĞƚŽŶĚĞƌnjŽĞŬŚĞďďĞŶĚĞĐŽŵŵŝƐƐŝĞĞŶŚĞƚƐĞĐƌĞƚĂƌŝĂĂƚŐĞƐƉƌŽŬĞŶŵĞƚĞĞŶŐƌŽŽƚ ĂĂŶƚĂůƉĞƌƐŽŶĞŶ͘ŝƚŝƐŐĞďĞƵƌĚĂͿŝŶŚĞƚŬĂĚĞƌǀĂŶŚĞƚĐŽŶƚĞdžƚŽŶĚĞƌnjŽĞŬ͕ďͿƚĞŶďĞŚŽĞǀĞ ǀĂŶĚĞǀŽŽƌďĞƌĞŝĚŝŶŐŽƉĚĞŝŶƚĞƌǀŝĞǁƐǀĂŶĚĞĐŽŵŵŝƐƐŝĞĞŶĐͿĚĞŝŶƚĞƌǀŝĞǁƐĚŽŽƌĚĞ ĐŽŵŵŝƐƐŝĞnjĞůĨ͘/ŶŚĞƚŽŶĚĞƌƐƚĂĂŶĚĞŽǀĞƌnjŝĐŚƚƐƚĂĂŶĚĞďĞƚƌĞīĞŶĚĞƉĞƌƐŽŶĞŶǀĞƌŵĞůĚ͘ /ŶŚĞƚŬĂĚĞƌǀĂŶĚĞĚĞĞůŽŶĚĞƌnjŽĞŬĞŶĚŽŽƌ ƌŶƐƚΘzŽƵŶŐĞŶĚŽŽƌĚĞE^KnjŝũŶ ĞǀĞŶĞĞŶƐĚŝǀĞƌƐĞƉĞƌƐŽŶĞŶŐĞŢŶƚĞƌǀŝĞǁĚ͘ĞŶĂŵĞŶǀĂŶĚĞnjĞƉĞƌƐŽŶĞŶƚƌĞŌƵĂĂŶŝŶĚĞ ƌĞƐƉĞĐƟĞǀĞůŝũŬĞĚĞĞůƌĂƉƉŽƌƚĂŐĞƐ;njŝĞďŝũůĂŐĞͿ͘
/ŶƚĞƌǀŝĞǁƐŝŶŚĞƚŬĂĚĞƌǀĂŶŚĞƚĐŽŶƚĞdžƚŽŶĚĞƌnjŽĞŬ ͻ Śƌ͘ŵƌ>͘<͘'ĞůƵŬ͕ǀŽŽƌnjŝƩĞƌǀZKDŝĚĚĞŶEĞĚĞƌůĂŶĚ ͻ Śƌ͘W͘:͘,ĞŶƐŚƵŝũƐ;ǀŽŽƌnjŝƩĞƌ:KͿĞŶĚĞŚĞĞƌ^͘Y͘sĞůĚŚƵŝnjĞŶ;ĂůŐĞŵĞĞŶ ďĞůĞŝĚƐŵĞĚĞǁĞƌŬĞƌ:KͿ ͻ Śƌ͘ĚƌƐ͘ ͘͘D͘ĚĞ:ĂĞŐĞƌ͕ZKǀ ͻ Śƌ͘Ěƌ͘:͘<ĂůĚĞǁĂŝũ͕EhKsKhƚƌĞĐŚƚ ͻ D ǀ͘ĚƌƐZ͘d͘<ĞƌǀĞnjĞĞ͕ǀ ƐƉƌŝƚƐĐŚŽůĞŶ ͻ D ǁ͘,͘<ƵŝƉĞƌƐĞŶĚĞŚĞĞƌĚƌƐ͘t͘:͘ĚĞ:ŽŶŐ͕ŐĞŵĞĞŶƚĞhƚƌĞĐŚƚ ͻ D ǁ͘:͘͘<ƌŝũƚ͕ůŝĚĚĂŐĞůŝũŬƐďĞƐƚƵƵƌEsKŶĚĞƌǁŝũƐĞŶĚŚƌ͘͘:͘ƵŝŶŵĂŝũĞƌ͕ ƌĞŐŝŽďĞƐƚƵƵƌĚĞƌEsKŶĚĞƌǁŝũƐ ͻ Śƌ͘,͘<ƌĂƵǁĞů͕,ŽŽĨĚƵƌĞĂƵ>ĞĞƌƉůŝĐŚƚWůƵƐ͕:ĞƵŐĚĞŶKŶĚĞƌǁŝũƐ'ĞŵĞĞŶƚĞ ŵƐƚĞƌĚĂŵĞŶŵǁ͘,͘EĞĨƐ͕,ŽŽĨĚKŶĚĞƌǁŝũƐ'ĞŵĞĞŶƚĞŵƐƚĞƌĚĂŵ ͻ D ǁ͘>͘D͘:͘^ĂǀĞůďĞƌŐ͕>ĂŶĚĞůŝũŬŬƟĞŬŽŵŝƩĞĞ^ĐŚŽůŝĞƌĞŶ ͻ Śƌ͘ĚƌƐ͘^͘^ůĂŐƚĞƌ͕ǀŽŽƌnjŝƩĞƌsKͲƌĂĂĚ ͻ Śƌ͘͘^ƚĞĞŶŚĂƌƚĞŶĚŚƌ͘͘,ŽŽŐĞŶŵ͕ůŐĞŵĞŶĞKŶĚĞƌǁŝũƐďŽŶĚ;KďͿ ͻ Śƌ͘&͘^ƚŽƵƚĞŶ͕DŽŶƚĞƐƐŽƌŝƐĐŚŽůĞŶŐĞŵĞĞŶƐĐŚĂƉŵƐƚĞƌĚĂŵ ͻ Śƌ͘ĚƌƐ͘:͘,͘ǀĂŶĚĞƌsĞŐƚ͕ǀŽŽƌnjŝƩĞƌǀůŵĞĞƌƐĞ^ĐŚŽůĞŶ'ƌŽĞƉ ͻ Śƌ͘ƉƌŽĨ͘Ěƌ͘D͘:͘D͘sĞƌŵĞƵůĞŶ͕/sͬdŝĂƐEŝŵďĂƐdŝůďƵƌŐhŶŝǀĞƌƐŝƚLJ ͻ Śƌ͘Ěƌ͘͘D͘sĞƌďƌƵŐŐĞ͕ǀŽŽƌnjŝƩĞƌsĞƌĞŶŝŐŝŶŐĞƚĞƌKŶĚĞƌǁŝũƐEĞĚĞƌůĂŶĚ ͻ Śƌ͘Ěƌ͘&͘:͘ĚĞsŝũůĚĞƌ͕ůĞĐƚŽƌ,E ͻ Śƌ͘ŝŶŐ͘:͘W͘͘D͘ǀĂŶŝũů͕ǀŽŽƌnjŝƩĞƌDKZĂĂĚ
sŽŽƌďĞƌĞŝĚĞŶĚĞŐĞƐƉƌĞŬŬĞŶŝŶŚĞƚŬĂĚĞƌǀĂŶŽƉĚƌĂĐŚƚĐŽŵŵŝƐƐŝĞ ͻ Śƌ͘ŵƌ͘^͘ŽĞƌƐŵĂ͕ǀŵů͘ƐĞĐƌĞƚĂƌŝƐǀŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ͻ D ǁ͘ĚƌƐ͘^͘'ƌŽĞŶĞǁĞŐĞŶ͕ǀŵů͘ǀŝĐĞǀŽŽƌnjŝƩĞƌZǀdŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ͻ D ǁ͘ĚƌƐ͘t͘:͘D͘,ĞŶĚƌŝŬdž͕ǀŵů͘ƌĞŐŝŽĚŝƌĞĐƚĞƵƌŵĞƌƐĨŽŽƌƚ ͻ Śƌ͘ĚƌƐ͘:͘:͘>͘D͘:ĂŶƐƐĞŶ͕ǀŵů͘ǀŽŽƌnjŝƩĞƌZǀdŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ͻ Śƌ͘ŝƌ͘W͘ĚĞDŝŬDW͕ǀŵů͘ĐŽŶƚƌŽůůĞƌ,ƵŝƐǀĞƐƟŶŐŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ͻ Śƌ͘>͘:͘DŽůĞŶŬĂŵƉDW DWD͕ǀŵů͘ǀŽŽƌnjŝƩĞƌǀŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ͻ Śƌ͘Ěƌ͘D͘:͘t͘d͘EŽůůĞŶ͕ǀŵů͘ůŝĚǀZKůďĞĚĂĐŽůůĞŐĞ ͻ Śƌ͘ĚƌƐ͘W͘:͘'͘D͘ǀĂŶZĞŶƐ͕ǀŵů͘ůŝĚZǀdŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͕ǀŵů͘ĚŝƌĞĐƚĞƵƌ Cedefop ͻ Śƌ͘͘^ƚĞĞŶŚĂƌƚ;KďͿĞŶĚŚƌ͘͘:͘ƵŝŶŵĂŝũĞƌ;EsKŶĚĞƌǁŝũƐͿ ͻ D ǁ͘ĚƌƐ͘z͘dƺŵĞƌ͕ǀŽŽƌnjŝƩĞƌZǀdŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ͻ D ǁ͘ĚƌƐ͘<͘sĞƌŬĞƌŬ͕ǀŵů͘ůŝĚǀŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͘ ͻ Śƌ͘ĚƌƐ͘͘:͘,͘D͘sŽŶĐŬĞŶ͕ŝƌĞĐƚĞƵƌƉƌŽũĞĐƚĚŝƌĞĐƟĞs^sǀĂŶKΘt Interviews door de commissie ͻ Śƌ͘ŵƌ͘D͘:͘'͘tŝŶƚĞůƐ͕ǀŽŽƌnjŝƩĞƌĂĚͲŝŶƚĞƌŝŵǀŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ͻ Śƌ͘>͘:͘DŽůĞŶŬĂŵƉDW DWD͕ǀŵů͘ǀŽŽƌnjŝƩĞƌǀŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ͻ Śƌ͘Z͘͘Ɛ͛:ĂĐŽďZ͕ůŝĚǀŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ͻ Śƌ͘ĚƌƐ͘ ͘ŝũŬŐƌĂĂĨZ͕/ŶƐƚĞůůŝŶŐƐĂĐĐŽƵŶƚĂŶƚĞůŽŝƩĞ ͻ Śƌ͘ŵƌ͘Ěƌ͘>͘&͘ƐƐĐŚĞƌ͕ǁĞƚŚŽƵĚĞƌ&ŝŶĂŶĐŝģŶ͕:ĞƵŐĚnjĂŬĞŶ͕ ĚƵĐĂƟĞĞŶWƌŽũĞĐƚϭϬϭϮ͕ ŐĞŵĞĞŶƚĞŵƐƚĞƌĚĂŵ ͻ Śƌ͘'͘<ůĞŝŶWŽĞůŚƵŝƐ͕ǀŽŽƌnjŝƩĞƌ'DZŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ͻ D ǁ͘ĚƌƐ͘z͘dƺŵĞƌ͕ǀŽŽƌnjŝƩĞƌZǀdŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ϴϱ
ͻ Śƌ͘ĚƌƐ͘:͘:͘>͘D͘:ĂŶƐƐĞŶ͕ǀŵů͘ǀŽŽƌnjŝƩĞƌZǀdŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉĞŶ ŵǁ͘ĚƌƐ͘^͘'ƌŽĞŶĞǁĞŐĞŶ͕ǀŵů͘ůŝĚZǀdŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ͻ Śƌ͘ĚƌƐ͘W͘ZĂĞƚƐ͕ǀŵů͘ǀŽŽƌnjŝƩĞƌĂ͘ŝ͘ǀŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ͻ Śƌ͘Ěƌ͘>͘>ĞŶƐƐĞŶ͕ǀŵů͘ǀŽŽƌnjŝƩĞƌǀZK^ ͻ Śƌ͘ĚƌƐ͘,͘:͘D͘ǀĂŶ^ĞƩĞŶ͕ǀŵů͘ŝƌĞĐƚĞƵƌ,ƵŝƐǀĞƐƟŶŐŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ͻ Śƌ͘ĚƌƐ͘Z͘>ŽĞƉZ͕ĚŝƌĞĐƚĞƵƌŝƌĞĐƟĞZĞŬĞŶƐĐŚĂƉǀĂŶĚĞ/ŶƐƉĞĐƟĞǀĂŶŚĞƚKŶĚĞƌǁŝũƐ ͻ D ǁ͘ĚƌƐ͘͘^͘ZŽĞƚĞƌƐ͕/ŶƐƉĞĐƚĞƵƌͲŐĞŶĞƌĂĂůǀĂŶŚĞƚKŶĚĞƌǁŝũƐ ͻ D ǁ͘ĚƌƐ͘:͘EŽŽƌĚŝũŬ͕ĚŝƌĞĐƚĞƵƌďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐĞŶǀŽůǁĂƐƐĞŶĞŶĞĚƵĐĂƟĞKt ͻ Śƌ͘ĚƌƐ͘,͘,͘WŽƐƚ͕ĚŝƌĞĐƚĞƵƌǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐKt ͻ Śƌ͘Ěƌ͘>͘:͘ZŽďŽƌŐŚ͕ǀŵů͘ĚŝƌĞĐƚĞƵƌͲŐĞŶĞƌĂĂů,ŽŐĞƌKŶĚĞƌǁŝũƐ͕ĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͕ tĞƚĞŶƐĐŚĂƉĞŶ ŵĂŶĐŝƉĂƟĞKt ͻ D ǀ͘ĚƌƐ:͘W͘D͘>ĂnjĞƌŽŵƐ͕ǀŵů͘ĚŝƌĞĐƚĞƵƌͲŐĞŶĞƌĂĂůWƌŝŵĂŝƌĞŶsŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐKt ͻ D ǁ͘:͘D͘ǀĂŶŝũƐƚĞƌǀĞůĚƚͲsůŝĞŐĞŶƚŚĂƌƚ͕ĚĞŵŝƐƐŝŽŶĂŝƌŵŝŶŝƐƚĞƌǀĂŶKŶĚĞƌǁŝũƐ͕ƵůƚƵƵƌĞŶ tĞƚĞŶƐĐŚĂƉ
ϴϲ
KǀĞƌnjŝĐŚƚǀĂŶŝŶƚĞƌǀĞŶƟĞŵŽŐĞůŝũŬŚĞĚĞŶKt ĞŶ/ŶƐƉĞĐƟĞǀĂŶŚĞƚKŶĚĞƌǁŝũƐ /ŶĚĞnjĞďŝũůĂŐĞŝƐĞĞŶŽǀĞƌnjŝĐŚƚŽƉŐĞŶŽŵĞŶǀĂŶŚĞƚŝŶƚĞƌǀĞŶƟĞͲŝŶƐƚƌƵŵĞŶƚĂƌŝƵŵǀĂŶŚĞƚ ŵŝŶŝƐƚĞƌŝĞǀĂŶKtƌĞƐƉĞĐƟĞǀĞůŝũŬĚĞ/ŶƐƉĞĐƟĞǀĂŶŚĞƚŽŶĚĞƌǁŝũƐǀŝƐăǀŝƐƐĐŚŽŽůďĞƐƚƵƌĞŶ͕ njŽĂůƐĚĂƚŐĞĚƵƌĞŶĚĞĚĞŽŶĚĞƌnjŽĞŬƐƉĞƌŝŽĚĞǀĂŶĚĞĐŽŵŵŝƐƐŝĞĨŽƌŵĞĞůďĞƐĐŚŝŬďĂĂƌǁĂƐ͘ ĂĂƌďŝũǁŽƌĚƚŽŶĚĞƌƐĐŚĞŝĚŐĞŵĂĂŬƚƚƵƐƐĞŶ͗ ͻ Ś ĞƚĨŽƌŵĞůĞŝŶƐƚƌƵŵĞŶƚĂƌŝƵŵǀĂŶŚĞƚŵŝŶŝƐƚĞƌŝĞǀĂŶKtŽƉďĂƐŝƐǀĂŶŽŶĚĞƌŵĞĞƌĚĞ ƌĞůĞǀĂŶƚĞŽŶĚĞƌǁŝũƐǁĞƩĞŶ;tsKĞŶt ͿĞŶĚĂƚǀĂŶĚĞ/ŶƐƉĞĐƟĞǀĂŶŚĞƚŽŶĚĞƌǁŝũƐŽƉ ďĂƐŝƐǀĂŶĚĞtĞƚŽƉŚĞƚŽŶĚĞƌǁŝũƐƚŽĞnjŝĐŚƚ;tKdͿ͖ ͻ Ś ĞƚŝŶƐƚƌƵŵĞŶƚĂƌŝƵŵĚĂƚƌĂĂŬƚĂĂŶƌĞƐƉĞĐƟĞǀĞůŝũŬĚĞŬǁĂůŝƚĞŝƚǀĂŶŚĞƚŽŶĚĞƌǁŝũƐ͕ĚĞ ƌĞĐŚƚŵĂƟŐŚĞŝĚͬĚŽĞůŵĂƟŐŚĞŝĚǀĂŶďĞƐƚĞĚŝŶŐĞŶĞŶƐĂŶĐƟŽŶĞƌŝŶŐƐďĞƉĂůŝŶŐĞŶŝŶŚĞƚ algemeen. ŝũĚĞnjĞďĞƐĐŚƌŝũǀŝŶŐǁŽƌĚƚŐĞĂďƐƚƌĂŚĞĞƌĚǀĂŶǁĞƌŬǁŝũnjĞŶĚŝĞĚŽŽƌKtƌĞƐƉĞĐƟĞǀĞůŝũŬ ĚĞ/ŶƐƉĞĐƟĞŝŶĚĞƉƌĂŬƟũŬ͕ŵĞĚĞŽƉďĂƐŝƐǀĂŶũĂĂƌǁĞƌŬƉůĂŶŶĞŶ͕;ǁĞůůŝĐŚƚͿnjŝũŶŐĞǀŽůŐĚ ǀŽŽƌƵŝƚůŽƉĞŶĚŽƉďĞƉĂĂůĚĞǁĞƚƐǁŝũnjŝŐŝŶŐĞŶ͘ /ŶŚĞƚŶĂǀŽůŐĞŶĚĞǁŽƌĚƚĞĞƌƐƚŝŶŐĞŐĂĂŶŽƉĚĞǀƌĂĂŐŚŽĞĚŝƚĨŽƌŵĞůĞŝŶƐƚƌƵŵĞŶƚĂƌŝƵŵnjŝĐŚ ŝŶĚĞƉĞƌŝŽĚĞϮϬϬϲʹϮϬϭϮŚĞĞŌŽŶƚǁŝŬŬĞůĚ͘ĞŽŶƚǁŝŬŬĞůŝŶŐǁŽƌĚƚŝŶďĞĞůĚŐĞďƌĂĐŚƚĂĂŶ ĚĞŚĂŶĚǀĂŶƚǁĞĞƐĐŚĞŵĂ͛Ɛ͘/ŶŚĞƚƚǁĞĞĚĞƐĐŚĞŵĂƐƚĂĂŶĚĞŵƵƚĂƟĞƐcursief weergegeven. /ŶĚĞnjĞďŝũůĂŐĞǁŽƌĚƚĂĂŶƐůƵŝƚĞŶĚƐĂŵĞŶŐĞǀĂƚǁĂƚŽƉĚŝƚŵŽŵĞŶƚŚĞƚĨŽƌŵĞůĞ ŝŶƐƚƌƵŵĞŶƚĂƌŝƵŵǀĂŶƌĞƐƉĞĐƟĞǀĞůŝũŬĚĞŵŝŶŝƐƚĞƌĞŶĚĞ/ŶƐƉĞĐƟĞŝƐ͘
WĞƌŝŽĚĞϮϬϬϲʹϮϬϬϴ /ŶƚĂďĞůϭŝƐŚĞƚĨŽƌŵĞůĞŝŶƐƚƌƵŵĞŶƚĂƌŝƵŵnjŽĂůƐĚĂƚŝŶĚĞƉĞƌŝŽĚĞϮϬϬϲͲϮϬϬϴďĞƐĐŚŝŬďĂĂƌŝƐ͕ ŬŽƌƚƐĂŵĞŶŐĞǀĂƚ͘ ,ĞƚŬŽŵƚĞƌŽƉŶĞĞƌĚĂƚŝŶĚĞnjĞũĂƌĞŶ͕ŚĞƚŵŝŶŝƐƚĞƌŝĞǀĂŶKtǀŽŽƌǁĂƚďĞƚƌĞŌnjŽǁĞůŚĞƚ ǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐĞŶŚĞƚďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐĞĞŶĂůŐĞŵĞŶĞƐĂŶĐƟŽŶĞƌŝŶŐƐďĞƉĂůŝŶŐŚĞĞŌ͕ ŝŶŚŽƵĚĞŶĚĞĚĂƚ;ĚĞůĞŶǀĂŶͿĚĞďĞŬŽƐƟŐŝŶŐŬĂŶǁŽƌĚĞŶŝŶŐĞŚŽƵĚĞŶͬŽƉŐĞƐĐŚŽƌƚĂůƐŚĞƚ ƐĐŚŽŽůďĞƐƚƵƵƌŝŶƐƚƌŝũĚŚĂŶĚĞůƚŵĞƚǁĞƩĞůŝũŬĞďĞƉĂůŝŶŐĞŶ;Ăƌƚ͘ϭϬϰtsKƌĞƐƉ͘ϭϭ͘ϭt Ϳ͘ DĞĞƌƐƉĞĐŝĮĞŬƚĞŶĂĂŶnjŝĞŶǀĂŶŚĞƚĮŶĂŶĐŝĞĞůďĞůĞŝĚǀĂŶƐĐŚŽŽůďĞƐƚƵƌĞŶ͕ŚĞĞŌKtĂůƐŚĞƚŐĂĂƚ om ǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐ de mogelijkheid om onderzoek te doen naar de jaarrekening, naar de ƌĞĐŚƚŵĂƟŐŚĞŝĚǀĂŶďĞƐƚĞĚŝŶŐĞŶĞŶĚĞĚŽĞůŵĂƟŐŚĞŝĚǀĂŶŚĞƚďĞŚĞĞƌ͘ĞŵŝŶŝƐƚĞƌŬĂŶŽƉŐƌŽŶĚ ĚĂĂƌǀĂŶĐŽƌƌĞĐƟĞƐĂĂŶďƌĞŶŐĞŶŝŶĚĞďĞŬŽƐƟŐŝŶŐ;Ăƌƚ͘ϭϵƚͬŵϮϭĞŬŽƐƟŐŝŶŐƐďĞƐůƵŝƚtsKͿ͘ sŽŽƌǁĂƚďĞƚƌĞŌŚĞƚďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐnjŝũŶǀĞƌŐĞůŝũŬďĂƌĞďĞƉĂůŝŶŐĞŶŽƉŐĞŶŽŵĞŶŝŶĚĞt ͗ĚĞ ŵŝŶŝƐƚĞƌŚĞĞŌĚĞŵŽŐĞůŝũŬŚĞŝĚŽŵĚĞƌĞĐŚƚŵĂƟŐŚĞŝĚĞŶĚŽĞůŵĂƟŐŚĞŝĚƚĞŽŶĚĞƌnjŽĞŬĞŶ;Ăƌƚ͘Ϯ͘ϱ͘ϲ t Ϳ͕ĞŶĚĂĂƌŝŶĚŝĞŶŶŽĚŝŐŽŽŬĐŽƌƌĞĐƟĞƐǀĂŶĚĞƌŝũŬƐďŝũĚƌĂŐĞĂĂŶƚĞǀĞƌďŝŶĚĞŶ͘
ϴϳ
Tabel 1:ŽǀĞƌnjŝĐŚƚϮϬϬϲͲϮϬϬϴ Kt
<ǁĂůŝƚĞŝƚ
&ŝŶĂŶĐŝģŶ
Algemeen
sŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐ
sŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐ
sŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐ
ůƐŬǁĂůŝƚĞŝƚƚĞŬŽƌƚƐĐŚŝĞƚ͕ŬĂŶ ŵŝŶŝƐƚĞƌŵĂĂƚƌĞŐĞůĞŶƚƌĞīĞŶ ǁ͘Ž͘ƐƟŵƵůĞƌĞŶďĞƚƌŽŬŬĞŶŚĞŝĚ ĞdžƚĞƌŶĚĞƐŬƵŶĚŝŐĞ
DŝŶŝƐƚĞƌŬĂŶŽŶĚĞƌnjŽĞŬŝŶƐƚĞůůĞŶŶĂĂƌƌĞĐŚƚŵĂƟŐŚĞŝĚΘĚŽĞůŵĂƟŐŚĞŝĚ
ŝũŚĂŶĚĞůĞŶŝŶƐƚƌŝũĚŵĞƚǁĞƚ ŬĂŶŵŝŶŝƐƚĞƌ;ĚĞůĞŶǀĂŶͿďĞŬŽƐƟŐŝŶŐŝŶŚŽƵĚĞŶͬŽƉƐĐŚŽƌƚĞŶ
ĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ
ĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ
DŝŶŝƐƚĞƌŬĂŶǁĂĂƌƐĐŚƵǁŝŶŐ ĂĨŐĞǀĞŶŵďƚŬǁĂůŝƚĞŝƚŽƉůĞŝĚŝŶŐ ͬĞdžĂŵŝŶĞƌŝŶŐ
DŝŶŝƐƚĞƌŬĂŶŽŶĚĞƌnjŽĞŬŝŶƐƚĞůůĞŶŶĂĂƌƌĞĐŚƚŵĂƟŐŚĞŝĚͬĚŽĞůŵĂƟŐŚĞŝĚ
ĞŶŽƉŐƌŽŶĚĚĂĂƌǀĂŶĐŽƌƌĞĐƟĞƐ ĂĂŶďƌĞŶŐĞŶŽƉďĞŬŽƐƟŐŝŶŐ ĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ ŝũŚĂŶĚĞůĞŶŝŶƐƚƌŝũĚŵĞƚǁĞƚ ŬĂŶŵŝŶŝƐƚĞƌ;ĚĞůĞŶǀĂŶͿĚĞ ďĞŬŽƐƟŐŝŶŐŽƉƐĐŚŽƌƚĞŶŽĨŝŶhouden
DŝŶŝƐƚĞƌŬĂŶǀĞƌǀŽůŐĞŶƐƌĞĐŚƚĞŶ DŝŶŝƐƚĞƌŬĂŶĐŽƌƌĞĐƟĞƐĂĂŶŽƉůĞŝĚŝŶŐͬĞdžĂŵŝŶĞƌŝŶŐŽŶƚŶĞ- ďƌĞŶŐĞŶŽƉƌŝũŬƐďŝũĚƌĂŐĞŝǀŵ ŽŶƌĞĐŚƚŵĂƟŐŚĞŝĚͬŽŶĚŽĞůŵĂmen ƟŐŚĞŝĚ ůƐŬǁĂůŝƚĞŝƚƚĞŬŽƌƚƐĐŚŝĞƚ͕ŬĂŶ ŵŝŶŝƐƚĞƌŵĂĂƚƌĞŐĞůĞŶƚƌĞīĞŶ ǁ͘Ž͘ƐƟŵƵůĞƌĞŶďĞƚƌŽŬŬĞŶŚĞŝĚ ĞdžƚĞƌŶĚĞƐŬƵŶĚŝŐĞ /ŶƐƉĞĐƟĞ sŽŽƌŐĞnjĞƚĞŶďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ ůƐŬǁĂůŝƚĞŝƚǀĂŶŚĞƚŽŶĚĞƌǁŝũƐ ĞƌŶƐƟŐŽĨůĂŶŐĚƵƌŝŐƚĞŬŽƌƚƐĐŚŝĞƚ͕ŝŶĨŽƌŵĞĞƌƚĚĞ/ŶƐƉĞĐƟĞ ĚĞDŝŶŝƐƚĞƌĞŶĚŽĞƚnjŝũǀŽŽƌƐƚĞůůĞŶŽǀĞƌƚĞƚƌĞīĞŶŵĂĂƚƌĞŐĞůĞŶ
/ŶƐƉĞĐƟĞƐƚĞůƚƌĂƉƉŽƌƚĞŶŽƉ͖ ĚĞnjĞǁŽƌĚĞŶŽƉĞŶďĂĂƌŐĞŵĂĂŬƚ
sŽŽƌǁĂƚďĞƚƌĞŌĚĞŬǁĂůŝƚĞŝƚǀĂŶŚĞƚŽŶĚĞƌǁŝũƐŬĂŶĚĞŵŝŶŝƐƚĞƌŵĂĂƚƌĞŐĞůĞŶƚƌĞīĞŶĂůƐ ĚĞnjĞƚĞŬŽƌƚƐĐŚŝĞƚ͕ŽŶĚĞƌŵĞĞƌŝŶĚĞǀŽƌŵǀĂŶŚĞƚĂĂŶĚƌŝŶŐĞŶŽƉďĞƚƌŽŬŬĞŶŚĞŝĚǀĂŶĞĞŶ ĞdžƚĞƌŶĚĞƐŬƵŶĚŝŐĞ͘ĞnjĞŵŽŐĞůŝũŬŚĞŝĚŐĞůĚƚǀŽŽƌnjŽǁĞůŚĞƚǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐĂůƐŚĞƚ ďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ;Ăƌƚ͘ϭϬϰĂtsK͖Ăƌƚ͘ϲ͘ϭ͘ϱĂt Ϳ͘ůƐŚĞƚŐĂĂƚŽŵŚĞƚďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ ŬĂŶĚĞŵŝŶŝƐƚĞƌǀŽŽƌƚƐĚĞƌĞĐŚƚĞŶǀĂŶĚĞŽƉůĞŝĚŝŶŐͬĞdžĂŵŝŶĞƌŝŶŐŝŶƚƌĞŬŬĞŶ;Ăƌƚ͘ϲ͘ϭ͘ϰͬ ϲ͘ϭ͘ϱďt Ϳ͖ĚĞŝŶƚƌĞŬŬŝŶŐǁŽƌĚƚǀŽŽƌĂĨŐĂĂŶĚŽŽƌĞĞŶǁĂĂƌƐĐŚƵǁŝŶŐ;Ăƌƚ͘ϲ͘ϭ͘ϱͬϲ͘ϭ͘ϱďt Ϳ͘ Ğ/ŶƐƉĞĐƟĞǀĂŶŚĞƚŽŶĚĞƌǁŝũƐŚĞĞŌŝŶĚĞnjĞƉĞƌŝŽĚĞŽƉŐƌŽŶĚǀĂŶĚĞtĞƚŽƉŚĞƚ ŽŶĚĞƌǁŝũƐƚŽĞnjŝĐŚƚ;tKdͿĚĞƚĂĂŬĚĞŬǁĂůŝƚĞŝƚǀĂŶŚĞƚŽŶĚĞƌǁŝũƐƚĞďĞŽŽƌĚĞůĞŶĞŶƚĞ ďĞǀŽƌĚĞƌĞŶ͕ĞŶŽǀĞƌĚĞŽŶƚǁŝŬŬĞůŝŶŐǀĂŶŚĞƚŽŶĚĞƌǁŝũƐƚĞƌĂƉƉŽƌƚĞƌĞŶĞŶĞǀĞŶƚƵĞĞůŶŽŐ ĂŶĚĞƌĞƚĂŬĞŶƵŝƚƚĞǀŽĞƌĞŶĚŝĞďŝũŽĨŬƌĂĐŚƚĞŶƐĚĞǁĞƚĂĂŶĚĞ/ŶƐƉĞĐƟĞnjŝũŶŽƉŐĞĚƌĂŐĞŶ ;Ăƌƚ͘ϯtKdͿ͘Ğ/ŶƐƉĞĐƟĞǀŽĞƌƚŚĂĂƌƚĂĂŬƵŝƚĚŽŽƌŵŝĚĚĞůǀĂŶƉĞƌŝŽĚŝĞŬĞŶŝŶĐŝĚĞŶƚĞĞů ŽŶĚĞƌnjŽĞŬŶĂĂƌŬǁĂůŝƚĞŝƚ;ĂƌƩ͘ϭϭĞŶϭϱtKdͿ͖ĚĂĂƌĂĂŶůŝŐŐĞŶŝŶŚŽƵĚĞůŝũŬĞƚŽĞnjŝĐŚƚƐŬĂĚĞƌƐ ƚĞŶŐƌŽŶĚƐůĂŐ͕ďŝũǀŽŽƌďĞĞůĚĚĞƚŽĞnjŝĐŚƚƐŬĂĚĞƌƐǀŽƌĞƐƉ͘ďǀĞ͘Ğ/ŶƐƉĞĐƟĞƐƚĞůƚƌĂƉƉŽƌƚĂŐĞŶ ŽƉ͕ĚŝĞŽƉĞŶďĂĂƌǁŽƌĚĞŶŐĞŵĂĂŬƚ;ĂƌƩ͘ϭϱ͕ϮϬĞŶϮϭtKdͿ͘ůƐĚĞŝŶƐƚĞůůŝŶŐƋƵĂŬǁĂůŝƚĞŝƚ ĞƌŶƐƟŐŽĨůĂŶŐĚƵƌŝŐƚĞŬŽƌƚƐĐŚŝĞƚ͕ĚĂŶŝŶĨŽƌŵĞĞƌƚĚĞ/ŶƐƉĞĐƟĞĚĞŵŝŶŝƐƚĞƌ;Ăƌƚ͘ϭϰtKdͿ͘
ϴϴ
WĞƌŝŽĚĞϮϬϬϴʹϮϬϭϬ /ŶĚĞnjĞƉĞƌŝŽĚĞǁŝũnjŝŐƚĞƌĂĂŶĚĞŬĂŶƚǀĂŶKtǁĞŝŶŝŐŵ͘ď͘ƚ͘ŚĞƚĨŽƌŵĞĞůďĞƐĐŚŝŬďĂƌĞ ŝŶƐƚƌƵŵĞŶƚĂƌŝƵŵ͘tĞůnjŝĞŶǁĞĚĂƚŝŶĚĞnjĞƉĞƌŝŽĚĞKt͕ŝ͘Đ͘ĚĞ/ŶƐƉĞĐƟĞ͕ŝŶŚĞƚ ďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐǁĞĞƌŐĂĂƚƚŽĞnjŝĞŶŽƉĚĞŬǁĂůŝƚĞŝƚǀĂŶĚĞĞdžĂŵŝŶĞƌŝŶŐ;^ƚď͘ϮϬϬϴ͕ϮϬϰͿ͖ ĚŝƚǁĂƐǀŽŽƌŚĞĞŶĞĞŶĂĂŶŐĞůĞŐĞŶŚĞŝĚǀĂŶĚĞŝŶƐƚĞůůŝŶŐĞŶnjĞůĨ;ĂůĚĂŶŶŝĞƚŝŶĚĞǀŽƌŵǀĂŶ ŚĞƚ< Ϳ͘ sĂŶďĞůĂŶŐŝƐĚĂƚŝŶĚĞnjĞƉĞƌŝŽĚĞĚĞĂĨĚĞůŝŶŐZĞŬĞŶƐĐŚĂƉǀĂŶĚĞƵĚŝƚĚŝĞŶƐƚǀĂŶ KtǁŽƌĚƚŽǀĞƌŐĞŚĞǀĞůĚŶĂĂƌĚĞ/ŶƐƉĞĐƟĞǀĂŶŚĞƚŽŶĚĞƌǁŝũƐ͘/ŶĚĂƚŬĂĚĞƌǁŽƌĚƚŽƉ grond van een wijziging van ĚĞďŝũůĂŐĞǀĂŶŚĞƚKƌŐĂŶŝƐĂƟĞͲĞŶŵĂŶĚĂĂƚďĞƐůƵŝƚKt ϮϬϬϴƉĞƌϭͲϵͲϮϬϬϴŵĞĚĞĂůƐƚĂĂŬǀĂŶĚĞ/ŶƐƉĞĐƟĞŽŵƐĐŚƌĞǀĞŶ͗ŚĞƚďĞŽŽƌĚĞůĞŶǀĂŶĚĞ ĮŶĂŶĐŝģůĞƌĞĐŚƚŵĂƟŐŚĞŝĚ͕͞ĚŽŽƌŝŶŝĞĚĞƌŐĞǀĂůŚĞƚǀĞƌƌŝĐŚƚĞŶǀĂŶŽŶĚĞƌnjŽĞŬŶĂĂƌĚĞ ĐŽŶƚƌŽůĞƌĂƉƉŽƌƚĞŶǀĂŶĚĞĚŽŽƌŚĞƚďĞǀŽĞŐĚŐĞnjĂŐĂĂŶŐĞǁĞnjĞŶĂĐĐŽƵŶƚĂŶƚ͕ŶĂĂƌĚĞ ƌĞĐŚƚŵĂƟŐŚĞŝĚǀĂŶďĞƐƚĞĚŝŶŐĞŶĞŶĚĞƌĞĐŚƚŵĂƟŐŚĞŝĚǀĂŶŚĞƚĮŶĂŶĐŝĞĞůďĞŚĞĞƌǀĂŶ ĚĞďĞŬŽƐƟŐĚĞŽŶĚĞƌǁŝũƐŝŶƐƚĞůůŝŶŐĞŶ͟;^ƚĐƌƚ͘ϮϬϬϴ͕ϭϲϳͿ͘dŽƚǁŝũnjŝŐŝŶŐǀĂŶŚĞƚĨŽƌŵĞůĞ ŝŶƚĞƌǀĞŶƟĞͲŝŶƐƚƌƵŵĞŶƚĂƌŝƵŵǀĂŶĚĞ/ŶƐƉĞĐƟĞůĞŝĚƚĚŝƚǀŽŽƌĂůƐŶŽŐŶŝĞƚ͘
WĞƌŝŽĚĞϮϬϭϬʹϮϬϭϮ /ŶϮϬϭϬǁŽƌĚƚǀŽŽƌŚĞƚƉƌŝŵĂŝƌĞŶǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐĚĞtĞƚŐŽĞĚŽŶĚĞƌǁŝũƐ͕ŐŽĞĚ ďĞƐƚƵƵƌŝŶŐĞǀŽĞƌĚ;^ƚď͘ϮϬϭϬ͕ϴϬͿ͘ŽŽƌĚĞnjĞǁĞƚŬƌŝũŐƚŚĞƚŵŝŶŝƐƚĞƌŝĞǀĂŶKtĚĞĨŽƌŵĞůĞ ŵŽŐĞůŝũŬŚĞŝĚŽŵĚĞďĞŬŽƐƟŐŝŶŐǀĂŶĞĞŶƐĐŚŽŽůŽĨŽŶĚĞƌĚĞĞůĚĂĂƌǀĂŶƐƚŽƉƚĞnjĞƩĞŶĂůƐĚĞ ŬǁĂůŝƚĞŝƚƚĞŬŽƌƚƐĐŚŝĞƚ;ŝŶƚĞƌŵĞŶǀĂŶ͚ŵŝŶŝŵƵŵůĞĞƌƌĞƐƵůƚĂƚĞŶ͛Ϳ;Ăƌƚ͘ϮϯĂϭĞŶϭϬϵĂtsKͿ͘ dĞǀĞŶƐǁŽƌĚƚďĞƉĂĂůĚĚĂƚĚĞŵŝŶŝƐƚĞƌĚĞŽƵĚĞƌƐŝŶĨŽƌŵĞĞƌƚŽǀĞƌĞĞŶnjĞĞƌnjǁĂŬŬĞƐĐŚŽŽů ĂůƐŚĞƚďĞǀŽĞŐĚŐĞnjĂŐĚĂƚŶĂůĂĂƚ;Ăƌƚ͘ϮϯĐtsKͿĞŶĞĞŶĂĂŶǁŝũnjŝŶŐŬĂŶŐĞǀĞŶŝŶŐĞǀĂůǀĂŶ ǁĂŶďĞŚĞĞƌ;Ăƌƚ͘ϭϬϯŐtsKͿ͖ĚŝƚǁĂŶďĞŚĞĞƌĚŝĞŶƚƚĞďůŝũŬĞŶƵŝƚĞĞŶŝŶƐƉĞĐƟĞŽŶĚĞƌnjŽĞŬ͘Ğ ĂĂŶǁŝũnjŝŶŐŬĂŶĠĠŶŽĨŵĞĞƌŵĂĂƚƌĞŐĞůĞŶŽŵǀĂƩĞŶ͘ WĞƌϭͲϭͲϮϬϭϮǁŽƌĚƚĚĞ/ŶƐƉĞĐƟĞǀŝĂĞĞŶǁŝũnjŝŐŝŶŐǀĂŶŚĞƚKƌŐĂŶŝƐĂƟĞͲĞŶŵĂŶĚĂĂƚďĞƐůƵŝƚ KtϮϬϬϴŐĞŵĂŶĚĂƚĞĞƌĚǀŽŽƌŚĞƚƚƌĞīĞŶǀĂŶƐĂŶĐƟĞƐ;^ƚĐƌƚ͘ϮϬϭϭ͕ϮϮϳϱϭͿ͗ ͻ KƉƐĐŚŽƌƚĞŶͬŝŶŚŽƵĚĞŶфϭϱйǀĂŶĚĞďĞŬŽƐƟŐŝŶŐ;Ž͘ď͘ǀ͘Ăƌƚ͘ϭϬϰtsKƌĞƐƉ͘ϭϭ͘ϭt Ϳ ͻ ^ƵďƐŝĚŝĞůĂŐĞƌǀĂƐƚƐƚĞůůĞŶ͕ŐĞĚĞĞůƚĞůŝũŬŝŶƚƌĞŬŬĞŶ͕ǁŝũnjŝŐĞŶ͕ƚĞƌƵŐǀŽƌĚĞƌĞŶ ͻ ŽƌƌĞĐƟĞƐĂĂŶďƌĞŶŐĞŶŽƉĚĞďĞŬŽƐƟŐŝŶŐ ͻ t ĂĂƌƐĐŚƵǁŝŶŐĞŶŐĞǀĞŶͬƌĞĐŚƚĞŶŽŶƚŶĞŵĞŶŽƉŐƌŽŶĚǀĂŶĚĞt ŵ͘ď͘ƚ͘ĚĞŬǁĂůŝƚĞŝƚ ŽƉůĞŝĚŝŶŐĞŶͬĞdžĂŵŝŶĞƌŝŶŐŝŶŚĞƚďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͘
DĞƚŝŶŐĂŶŐǀĂŶϭũƵůŝϮϬϭϮ WĞƌϭũƵůŝϮϬϭϮŝƐĚĞǁŝũnjŝŐŝŶŐǀĂŶĚĞtKdŝŶǁĞƌŬŝŶŐŐĞƚƌĞĚĞŶ;^ƚď͘ϮϬϭϮ͕ϭϭϴͿ͘ĞnjĞďŝĞĚƚĞĞŶ ĨŽƌŵĞůĞŐƌŽŶĚƐůĂŐ;njŝĞĂƌƟŬĞůϯ͕ĚĞƌĚĞůŝĚ͕tKdͿĂĂŶŚĞƚĂůŝŶŚĞƚKƌŐĂŶŝƐĂƟĞͲĞŶŵĂŶĚĂĂƚďĞƐůƵŝƚ KtϮϬϬϴŽƉŐĞŶŽŵĞŶŵĂŶĚĂĂƚ;njŝĞǀŽƌŝŐĞĂůŝŶĞĂͿ͘ĞƐĂŶĐƟŽŶĞƌŝŶŐƐŵŽŐĞůŝũŬŚĞĚĞŶnjŝũŶĚĂĂƌŵĞĞ ĂůƐnjŽĚĂŶŝŐŝŶĚĞtKdŽƉŐĞŶŽŵĞŶ͘ sŽŽƌƚƐŝƐŝŶ^ƚď͘ϮϬϭϮ͕ϭϭϴĚĞĂůƐŝŶĚƐϭͲϵͲϮϬϬϴŝŶĚĞďŝũůĂŐĞďŝũŚĞƚKƌŐĂŶŝƐĂƟĞͲĞŶŵĂŶĚĂĂƚďĞƐůƵŝƚ KtϮϬϬϴŽƉŐĞŶŽŵĞŶƚĂĂŬŽŵĚĞĮŶĂŶĐŝģůĞƌĞĐŚƚŵĂƟŐŚĞŝĚƚĞďĞŽŽƌĚĞůĞŶ;njŝĞŽŶĚĞƌď͘ƉĞƌŝŽĚĞ ϮϬϬϴͲϮϬϭϬͿ͕ŝŶĚĞtKdǀĂƐƚŐĞůĞŐĚ;Ăƌƚ͘ϯ͕ƚǁĞĞĚĞůŝĚ͕tKdͿ͘
ϴϵ
Tabel 2: ŽǀĞƌnjŝĐŚƚǁŝũnjŝŐŝŶŐĞŶŝŶƐƚƌƵŵĞŶƚĂƌŝƵŵϮϬϭϬͲϮϬϭϮ;ǁŝũnjŝŐŝŶŐĞŶĐƵƌƐŝĞĨaangegeven)Ϯϯϵ Kt
<ǁĂůŝƚĞŝƚ
&ŝŶĂŶĐŝģŶ
Algemeen
sŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐ ůƐŬǁĂůŝƚĞŝƚƚĞŬŽƌƚƐĐŚŝĞƚ͕ŬĂŶ ŵŝŶŝƐƚĞƌŵĂĂƚƌĞŐĞůĞŶƚƌĞīĞŶ ǁ͘Ž͘ƐƟŵƵůĞƌĞŶďĞƚƌŽŬŬĞŶŚĞŝĚ ĞdžƚĞƌŶĚĞƐŬƵŶĚŝŐĞ
sŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐ DŝŶŝƐƚĞƌŬĂŶŽŶĚĞƌnjŽĞŬŝŶƐƚĞůůĞŶŶĂĂƌƌĞĐŚƚŵĂƟŐŚĞŝĚ ΘĚŽĞůŵĂƟŐŚĞŝĚ en op grond daarvan corƌĞĐƟĞƐĂĂŶďƌĞŶŐĞŶŽƉďĞŬŽƐƟŐŝŶŐ
sŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐ ŝũŚĂŶĚĞůĞŶŝŶƐƚƌŝũĚŵĞƚǁĞƚŬĂŶ ŵŝŶŝƐƚĞƌ;ĚĞůĞŶǀĂŶͿďĞŬŽƐƟŐŝŶŐ ŝŶŚŽƵĚĞŶͬŽƉƐĐŚŽƌƚĞŶ
ĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ DŝŶŝƐƚĞƌŬĂŶŽŶĚĞƌnjŽĞŬŝŶƐƚĞůůĞŶŶĂĂƌƌĞĐŚƚŵĂƟŐŚĞŝĚ ͬĚŽĞůŵĂƟŐŚĞŝĚ
ĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ ŝũŚĂŶĚĞůĞŶŝŶƐƚƌŝũĚŵĞƚǁĞƚŬĂŶ ŵŝŶŝƐƚĞƌ;ĚĞůĞŶǀĂŶͿĚĞďĞŬŽƐƟŐŝŶŐ ŽƉƐĐŚŽƌƚĞŶŽĨŝŶŚŽƵĚĞŶ
Minister informeert ouders over zeer zwakke school als bestuur dit nalaat
De minister kan aanwijzing geven in geval van wanbeheer (blijkend Ƶŝƚ/ŶƐƉĞĐƟĞͲŽŶĚĞƌnjŽĞŬͿ
Als leerresultaten blijvend ƚĞŬŽƌƚƐĐŚŝĞƚĞŶ͕ŬĂŶďĞŬŽƐƟŐŝŶŐ worden beëindigd ĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ DŝŶŝƐƚĞƌŬĂŶǁĂĂƌƐĐŚƵǁŝŶŐ ĂĨŐĞǀĞŶŵďƚŬǁĂůŝƚĞŝƚŽƉůĞŝĚŝŶŐ ͬĞdžĂŵŝŶĞƌŝŶŐ
DŝŶŝƐƚĞƌŬĂŶǀĞƌǀŽůŐĞŶƐƌĞĐŚƚĞŶ DŝŶŝƐƚĞƌŬĂŶĐŽƌƌĞĐƟĞƐĂĂŶŽƉůĞŝĚŝŶŐͬĞdžĂŵŝŶĞƌŝŶŐŽŶƚŶĞ- ďƌĞŶŐĞŶŽƉƌŝũŬƐďŝũĚƌĂŐĞŝǀŵ ŽŶƌĞĐŚƚŵĂƟŐŚĞŝĚͬŽŶĚŽĞůmen ŵĂƟŐŚĞŝĚ ůƐŬǁĂůŝƚĞŝƚƚĞŬŽƌƚƐĐŚŝĞƚ͕ŬĂŶ ŵŝŶŝƐƚĞƌŵĂĂƚƌĞŐĞůĞŶƚƌĞīĞŶ ǁ͘Ž͘ƐƟŵƵůĞƌĞŶďĞƚƌŽŬŬĞŶŚĞŝĚ ĞdžƚĞƌŶĚĞƐŬƵŶĚŝŐĞ /ŶƐƉĞĐƟĞ sŽŽƌŐĞnjĞƚĞŶďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ ůƐŬǁĂůŝƚĞŝƚǀĂŶŚĞƚŽŶĚĞƌǁŝũƐ ĞƌŶƐƟŐŽĨůĂŶŐĚƵƌŝŐƚĞŬŽƌƚƐĐŚŝĞƚ͕ŝŶĨŽƌŵĞĞƌƚĚĞ/ŶƐƉĞĐƟĞ ĚĞDŝŶŝƐƚĞƌĞŶĚŽĞƚnjŝũǀŽŽƌƐƚĞůůĞŶŽǀĞƌƚĞƚƌĞīĞŶŵĂĂƚƌĞŐĞůĞŶ
Voortgezet en beroepsonderwijs Opschorten/inhouden < 15% van ĚĞďĞŬŽƐƟŐŝŶŐ Subsidie lager vast te stellen, in te trekken, te wijzigen, terug te vorderen
/ŶƐƉĞĐƟĞƐƚĞůƚƌĂƉƉŽƌƚĞŶŽƉ͖ ĚĞnjĞǁŽƌĚĞŶŽƉĞŶďĂĂƌŐĞŵĂĂŬƚ
ŽƌƌĞĐƟĞƐĂĂŶďƌĞŶŐĞŶŝŶĚĞ ďĞŬŽƐƟŐŝŶŐ
Beroepsonderwijs Waarschuwingen geven & rechten ontnemen242 op grond van de WEB m.b.t. kwaliteit opleidingen / examinering in het beroepsonderwijs
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tŝĞŬĂŶĨŽƌŵĞĞů͕ǁĂƚĚŽĞŶ͍ De ŵŝŶŝƐƚĞƌŬĂŶŽƉĚŝƚŵŽŵĞŶƚ͗ ͻ
/ ŶŐĞǀĂůǀĂŶƚĞŬŽƌƚƐĐŚŝĞƚĞŶĚĞŬǁĂůŝƚĞŝƚŝŶŚĞƚǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐ Ͳ D ĂĂƚƌĞŐĞůĞŶƚƌĞīĞŶǁ͘Ž͘ĂĂŶnjĞƩĞŶƚŽƚŝŶnjĞƚĞdžƚĞƌŶĚĞƐŬƵŶĚŝŐĞ Ͳ ŝũƚĞůĂŐĞůĞĞƌƌĞƐƵůƚĂƚĞŶĚĞďĞŬŽƐƟŐŝŶŐďĞģŝŶĚŝŐĞŶ;ƐŝŶĚƐϮϬϭϬͿ Ͳ K ƵĚĞƌƐŝŶĨŽƌŵĞƌĞŶŽǀĞƌĞĞŶnjĞĞƌnjǁĂŬŬĞƐĐŚŽŽůĂůƐŚĞƚďĞƐƚƵƵƌĚŝƚŶŝĞƚĚŽĞƚ;ƐŝŶĚƐ ϮϬϭϮͿ ͻ /ŶŚĞƚŐĞǀĂůǀĂŶƚĞŬŽƌƚƐĐŚŝĞƚĞŶĚĞŬǁĂůŝƚĞŝƚŝŶŚĞƚďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͗ Ͳ ĞƌĞĐŚƚĞŶŵ͘ď͘ƚ͘ĚĞŽƉůĞŝĚŝŶŐĞŶͬŽĨĚĞĞdžĂŵŝŶĞƌŝŶŐŝŶƚƌĞŬŬĞŶ͖ŵĞƚĞĞƌƐƚŐĞŶŽĞŵĚĞ ŝŶƚƌĞŬŬŝŶŐĞŝŶĚŝŐƚŽŽŬĚĞďĞŬŽƐƟŐŝŶŐ Ͳ D ĂĂƚƌĞŐĞůĞŶƚƌĞīĞŶǁ͘Ž͘ĂĂŶnjĞƩĞŶƚŽƚŝŶnjĞƚĞdžƚĞƌŶĚĞƐŬƵŶĚŝŐĞ ͻ /ŶŚĞƚŐĞǀĂůǀĂŶĮŶĂŶĐŝĞĞůďĞůĞŝĚŝŶŚĞƚǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐĞŶŚĞƚďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͗ Ͳ Ŭ ĂŶĚĞŵŝŶŝƐƚĞƌĚĞĮŶĂŶĐŝģůĞƌĞĐŚƚŵĂƟŐŚĞŝĚĞŶĚŽĞůŵĂƟŐŚĞŝĚŽŶĚĞƌnjŽĞŬĞŶĞŶŝŶ ŚĞƚǀĞƌůĞŶŐĚĞĚĂĂƌǀĂŶĐŽƌƌĞĐƟĞƐĂĂŶďƌĞŶŐĞŶŽƉĚĞďĞŬŽƐƟŐŝŶŐ - / ŶŚĞƚĂůŐĞŵĞĞŶŬĂŶĚĞŵŝŶŝƐƚĞƌ͕njŽǁĞůŝŶŚĞƚǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐĂůƐŝŶŚĞƚ ďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͕;ĚĞůĞŶǀĂŶͿĚĞďĞŬŽƐƟŐŝŶŐŝŶŚŽƵĚĞŶŝŶŚĞƚŐĞǀĂůŚĞƚďĞƐƚƵƵƌ ŚĂŶĚĞůƚŝŶƐƚƌŝũĚŵĞƚǁĞƚͲĞŶƌĞŐĞůŐĞǀŝŶŐ ͻ s ŽŽƌŚĞƚǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐŬĂŶĚĞŵŝŶŝƐƚĞƌŝŶŐĞǀĂůǀĂŶǁĂŶďĞŚĞĞƌĂĂŶǁŝũnjŝŶŐĞŶ ŐĞǀĞŶ;ƐŝŶĚƐϮϬϭϬͿ͘ De /ŶƐƉĞĐƟĞǀĂŶŚĞƚŽŶĚĞƌǁŝũƐŬĂŶŽƉĚŝƚŵŽŵĞŶƚ͗ /ŶŚĞƚǀŽŽƌƚŐĞnjĞƚĞŶŚĞƚďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͗ ͻ K ŶĚĞƌnjŽĞŬĚŽĞŶʹƌĞŐƵůŝĞƌĞŶƐƉĞĐŝĮĞŬͲŶĂĂƌĚĞŬǁĂůŝƚĞŝƚǀĂŶŚĞƚŽŶĚĞƌǁŝũƐĞŶĚĞ ƌĞĐŚƚŵĂƟŐŚĞŝĚǀĂŶĚĞĮŶĂŶĐŝģŶ͕ĂůƐŽŽŬŶĂĂƌĚĞŶĂůĞǀŝŶŐǀĂŶǁĞƚͲĞŶƌĞŐĞůŐĞǀŝŶŐ ;ĮŶĂŶĐŝģůĞƌĞĐŚƚŵĂƟŐŚĞŝĚ͗ƐŝŶĚƐϭͲϳͲϮϬϭϮŝŶǁĞƚ͕ǀĂŶĂĨϭͲϵͲϮϬϬϴŝŶďŝũůĂŐĞďŝũďĞƐůƵŝƚͿ ͻ ůƐĚĞŬǁĂůŝƚĞŝƚǀĂŶŚĞƚŽŶĚĞƌǁŝũƐĞƌŶƐƟŐŽĨůĂŶŐĚƵƌŝŐƚĞŬŽƌƚƐĐŚŝĞƚŽĨĚĞŶĂůĞǀŝŶŐǀĂŶ Ăƌƚ͘ϭϭtKdƚĞŬŽƌƚƐĐŚŝĞƚ͗ĚĞŵŝŶŝƐƚĞƌŝŶĨŽƌŵĞƌĞŶ ͻ ZĂƉƉŽƌƚĞŶŽƉƐƚĞůůĞŶĞŶŽƉĞŶďĂĂƌŵĂŬĞŶ ͻ ^ĂŶĐƟĞƐŽƉůĞŐŐĞŶ;ǀĂŶĂĨϭͲϭͲϮϬϭϮŽ͘ď͘ǀ͘ďĞƐůƵŝƚ͕ǀĂŶĂĨϭͲϳͲϮϬϭϮŽ͘ď͘ǀ͘tKdͿ Ͳ ĞƐůŝƐƐĞŶƚŽƚŝŶŚŽƵĚĞŶďĞŬŽƐƟŐŝŶŐƚŽƚŚŽŽŐƵŝƚϭϱйďĞŬŽƐƟŐŝŶŐ Ͳ ^ ƵďƐŝĚŝĞůĂŐĞƌǀĂƐƚƐƚĞůůĞŶ͕ŐĞĚĞĞůƚĞůŝũŬŝŶƚƌĞŬŬĞŶ͕ǁŝũnjŝŐĞŶ͕ƚĞƌƵŐǀŽƌĚĞƌĞŶ Ͳ ŽƌƌĞĐƟĞƐĂĂŶďƌĞŶŐĞŶŽƉĚĞďĞŬŽƐƟŐŝŶŐ In hetďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ;ǀĂŶĂĨϭͲϭͲϮϬϭϮŽ͘ď͘ǀ͘ďĞƐůƵŝƚ͕ǀĂŶĂĨϭͲϳͲϮϬϭϮŽ͘ď͘ǀ͘tKdͿ͗ ͻ t ĂĂƌƐĐŚƵǁŝŶŐĞŶŐĞǀĞŶͬƌĞĐŚƚĞŶŽŶƚŶĞŵĞŶĂůƐŚĞƚŐĂĂƚŽŵĚĞŬǁĂůŝƚĞŝƚǀĂŶ ŽƉůĞŝĚŝŶŐĞŶͬĞdžĂŵŝŶĞƌŝŶŐ
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Geraadpleegde literatuur KEϮϬϬϲ ĞƚĞƌKŶĚĞƌǁŝũƐEĞĚĞƌůĂŶĚ͕DĂŶŝĨĞƐƚ͗ĞƚĞƌKŶĚĞƌǁŝũƐEĞĚĞƌůĂŶĚũƵŶŝϮϬϬϲ͘KEϮϬϬϲ͘ Bovens & Schillemans 2009 D͘ŽǀĞŶƐΘd͘^ĐŚŝůůĞŵĂŶƐ;ƌĞĚ͘Ϳ͕,ĂŶĚďŽĞŬƉƵďůŝĞŬĞǀĞƌĂŶƚǁŽŽƌĚŝŶŐ͘ĞŶ,ĂĂŐ͗>ĞŵŵĂ ϮϬϬϵ͘ ŽŵŵŝƐƐŝĞͲŽĞŬŚŽƵĚϮϬϬϮ ŽŵŵŝƐƐŝĞŽĞŬŚŽƵĚ͕ŽŽƌƐƚƌŽŽŵĂŐĞŶĚĂĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͘ĞŶ,ĂĂŐ͗DŝŶŝƐƚĞƌŝĞǀĂŶ KΘt͕ŽĞƚĞƌŵĞĞƌϮϬϬϮ͘ ŽŵŵŝƐƐŝĞͲŽŚĞŶϮϬϭϮ ŽŵŵŝƐƐŝĞŐŽǀĞƌŶĂŶĐĞŽƉĞŶďĂĂƌŽŶĚĞƌǁŝũƐ͕,ĞƚďŝũnjŽŶĚĞƌĞŬĂƌĂŬƚĞƌǀĂŶŚĞƚŽƉĞŶďĂĂƌ ŽŶĚĞƌǁŝũƐŐĞǁĂĂƌĚĞĞƌĚĞŶǀĞƌĂŶŬĞƌĚ͘ZŽƩĞƌĚĂŵ͗'ĞŵĞĞŶƚĞZŽƩĞƌĚĂŵϮϬϭϮ͘ ŽŵŵŝƐƐŝĞͲŽŶϮϬϬϵ ŽŵŵŝƐƐŝĞǀĞƌŵŽŐĞŶƐďĞŚĞĞƌŽŶĚĞƌǁŝũƐŝŶƐƚĞůůŝŶŐĞŶ͕&ŝŶĂŶĐŝĞĞůďĞůĞŝĚǀĂŶ ŽŶĚĞƌǁŝũƐŝŶƐƚĞůůŝŶŐĞŶ͘ZĂƉƉŽƌƚ͘<ĂŵĞƌƐƚƵŬŬĞŶ//ϮϬϬϵͬϭϬ͕ϯϮϭϮϯs///͕Ŷƌ͘ϯϬ͘ ŽŵŵŝƐƐŝĞͲ>ĞĞƌƐϮϬϭϬ ŽŵŵŝƐƐŝĞĚŝƉůŽŵĞƌŝŶŐůĂŶŐƐƚƵĚĞĞƌĚĞƌƐ,ŽŐĞƐĐŚŽŽů/E,ŽůůĂŶĚ͕sĞĞůƌƵŝŵƚĞ͕ǁĞŝŶŝŐ ƌĞŬĞŶƐĐŚĂƉ͘KŶĚĞƌnjŽĞŬŶĂĂƌŚĞƚĂůƚĞƌŶĂƟĞǀĞĂĨƐƚƵĚĞĞƌƚƌĂũĞĐƚǀĂŶĚĞŽƉůĞŝĚŝŶŐDĞĚŝĂΘ ŶƚĞƌƚĂŝŶŵĞŶƚDĂŶĂŐĞŵĞŶƚǀĂŶ/E,ŽůůĂŶĚƚĞ,ĂĂƌůĞŵ͘<ĂŵĞƌƐƚƵŬŬĞŶ//ϮϬϭϬͬϭϭ͕ϯϭϮϴϴ͕ nr. 113. ŽŵŵŝƐƐŝĞͲZŝŶŶŽŽLJ<ĂŶϮϬϬϳ ŽŵŵŝƐƐŝĞ>ĞƌĂƌĞŶ͕>ĞĞƌŬƌĂĐŚƚ͊ĞŶ,ĂĂŐ͗ŽŵŵŝƐƐŝĞ>ĞƌĂƌĞŶϮϬϬϳ͘ ŽŵŵŝƐƐŝĞͲ^ĐŚƵƩĞϮϬϬϰ ŽŵŵŝƐƐŝĞǀĞƌǀŽůŐŽŶĚĞƌnjŽĞŬƌĞŬĞŶƐĐŚĂƉ͕ ĞƌůŝũŬĚĞůĞŶ͘KŶĚĞƌnjŽĞŬŶĂĂƌŽŶƌĞŐĞůŵĂƟŐŚĞĚĞŶ ŝŶĚĞďĞŬŽƐƟŐŝŶŐǀĂŶŚĞƚŚŽŐĞƌŽŶĚĞƌǁŝũƐĞŶŵŝĚĚĞůďĂĂƌďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͘<ĂŵĞƌƐƚƵŬŬĞŶ// ϮϬϬϯͬϬϰ͕ϮϴϮϰϴ͕Ŷƌ͘ϰϳ͘ ŽŵŵŝƐƐŝĞͲĚĞtŝƚϮϬϭϬ dŝũĚĞůŝũŬĞĐŽŵŵŝƐƐŝĞŽŶĚĞƌnjŽĞŬĮŶĂŶĐŝĞĞůƐƚĞůƐĞů͕sĞƌůŽƌĞŶŬƌĞĚŝĞƚ͘<ĂŵĞƌƐƚƵŬŬĞŶ// ϮϬϬϵͬϭϬ͕ϯϭϵϴϬ͕ŶƌƐ͘ϯͲϰ͘ sĂŶŝũĐŬϮϬϬϬ D͘ ͘ǀĂŶŝũĐŬ͕͚ǀĞͲƐĞĐƚŽƌ͕͛ŝŶ͗D͘:͘D͘ǀĂŶĚĞŶĞƌŐ;ƌĞĚ͘Ϳ͕KŶĚĞƌǁŝũƐďĞůĞŝĚƐŝŶĚƐĚĞũĂƌĞŶ njĞǀĞŶƟŐ͘tĞƌŬĚŽĐƵŵĞŶƚďŝũŚĞƚĂĚǀŝĞƐĞƌĞŐƵůĞƌĞŶŵĞƚďĞůĞŝĚ͕ƐƚƵĚŝĞŶĂĂƌĞīĞĐƚĞŶǀĂŶ ĚĞƌĞŐƵůĞƌŝŶŐĞŶƐĐŚĂĂůǀĞƌŐƌŽƟŶŐ͕KŶĚĞƌǁŝũƐƌĂĂĚϮϬϬϵ͘ 'ŽŽĚŝũŬϮϬϭϮ R. Goodijk, &ĂůĞŶĚƚŽĞnjŝĐŚƚŝŶƐĞŵŝƉƵďůŝĞŬĞŽƌŐĂŶŝƐĂƟĞƐ͍ŽĞŬĞŶŶĂĂƌǀĞƌŬůĂƌŝŶŐĞŶ͘ƐƐĞŶ͗ sĂŶ'ŽƌĐƵŵϮϬϭϮ͘ <ůĂƌƵƐΘĞsŝũůĚĞƌϮϬϭϬ Z͘<ůĂƌƵƐΘ&͘ĚĞsŝũůĚĞƌ;ƌĞĚ͘Ϳ͕tĂƚŝƐŐŽĞĚŽŶĚĞƌǁŝũƐ͍ĞƐƚƵƵƌĞŶƌĞŐĞůŐĞǀŝŶŐ͘ĞŶ,ĂĂŐ͗ ŽŽŵ>ĞŵŵĂhŝƚŐĞǀĞƌƐϮϬϭϬ͘ Van Leeuwen & Simons 2012 t͘ǀĂŶ>ĞĞƵǁĞŶΘW͘^ŝŵŽŶƐ͕dŽĞnjŝĐŚƚĞŶĚĞŵĂĂƚƐĐŚĂƉƉĞůŝũŬĞŽŶĚĞƌŶĞŵŝŶŐ͘ƐƐĞŶ͗sĂŶ 'ŽƌĐƵŵϮϬϭϮ͘
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Lenssen 2011 >͘>ĞŶƐƐĞŶ͕,ŽĞƐƚĞƌŬŝƐĚĞĞĞŶnjĂŵĞĮĞƚƐĞƌ͍ ĞŶŽŶĚĞƌnjŽĞŬŶĂĂƌĚĞƌĞůĂƟĞƚƵƐƐĞŶŝŶĚŝǀŝĚƵĞůĞ ŽŶƚǁŝŬŬĞůŝŶŐĞŶĚĞƚŽĞŐĂŶŬĞůŝũŬŚĞŝĚǀĂŶŚĞƚŽŶĚĞƌǁŝũƐďĞƐƚĞůŝŶEĞĚĞƌůĂŶĚ͘ŶƚǁĞƌƉĞŶͬ ƉĞůĚŽŽƌŶ͗'ĂƌĂŶƚϮϬϭϭ͘ DKZĂĂĚϮϬϬϵ DKZĂĂĚ͕'ŽĞĚďĞƐƚƵƵƌŝŶĚĞďǀĞͲƐĞĐƚŽƌ͘ƌĂŶĐŚĞĐŽĚĞŽǀĞƌďĞƐƚƵƵƌ͕ƚŽĞnjŝĐŚƚĞŶ ŚŽƌŝnjŽŶƚĂůĞĚŝĂůŽŽŐŝŶŚĞƚŵŝĚĚĞůďĂĂƌďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐĞŶĚĞǀŽůǁĂƐƐĞŶĞŶĞĚƵĐĂƟĞ͘ tŽĞƌĚĞŶ͗DKZĂĂĚϮϬϬϵ͘ Minderman 2012 '͘͘DŝŶĚĞƌŵĂŶ͕tĂĂƌŝƐĚĞƌĂĂĚǀĂŶƚŽĞnjŝĐŚƚ͍ĞŶ,ĂĂŐ͗ŽŽŵ>ĞŵŵĂƵŝƚŐĞǀĞƌƐϮϬϭϮ͘ DŝŶŝƐƚĞƌŝĞǀĂŶKtϮϬϭϮ DŝŶŝƐƚĞƌŝĞǀĂŶKt͕<ĞƌŶĐŝũĨĞƌƐϮϬϬϳͲϮϬϭϭ͘ĞŶ,ĂĂŐ͗DŝŶŝƐƚĞƌŝĞǀĂŶKtϮϬϭϮ͘ KŶĚĞƌǁŝũƐƌĂĂĚϮϬϬϱ KŶĚĞƌǁŝũƐƌĂĂĚ͕'ƌŽŽƚŐƌŽĞŝĞŶŝŶŚĞƚŽŶĚĞƌǁŝũƐ͘ĞŶ,ĂĂŐ͗KŶĚĞƌǁŝũƐƌĂĂĚϮϬϬϱ͘ KŶĚĞƌǁŝũƐƌĂĂĚϮϬϭϬ KŶĚĞƌǁŝũƐƌĂĂĚ͕ĞǁĂĂƌĚĞǀĂŶďĞƐƚƵƵƌůŝũŬĞƐĐŚĂĂů͘ĞŶ,ĂĂŐ͗KŶĚĞƌǁŝũƐƌĂĂĚϮϬϭϬ͘ WĞŝũĞ͘Ă͘ϮϬϬϴ S.C. Peij e.a., ,ĂŶĚďŽĞŬĐŽƌƉŽƌĂƚĞŐŽǀĞƌŶĂŶĐĞ͘ĞǀĞŶƚĞƌ͗<ůƵǁĞƌϮϬϬϴ͘ Schillemans 2007 d͘^ĐŚŝůůĞŵĂŶƐ͕sĞƌĂŶƚǁŽŽƌĚŝŶŐŝŶĚĞƐĐŚĂĚƵǁǀĂŶĚĞŵĂĐŚƚ͘,ŽƌŝnjŽŶƚĂůĞǀĞƌĂŶƚǁŽŽƌĚŝŶŐ ďŝũnjĞůĨƐƚĂŶĚŝŐĞƵŝƚǀŽĞƌŝŶŐƐŽƌŐĂŶŝƐĂƟĞƐ͘ĞŶ,ĂĂŐ͗>ĞŵŵĂϮϬϬϵ͘ Van Schoonhoven 2010 R. van Schoonhoven, ZƵŝŵƚĞ͕ƌĞŐĞůƐĞŶďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͘sĞƌŬĞŶŶŝŶŐǀĂŶ ŽŶĚĞƌǁŝũƐƌĞĐŚƚĞůŝũŬĞǀƌĂĂŐƐƚƵŬŬĞŶŝŶŚĞƚďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͘ŵƐƚĞƌĚĂŵ͗ hŝƚŐĞǀĞƌŝũ^tWϮϬϭϬ͘ Van Schoonhoven 2011 R. van Schoonhoven, tĞƚĞĚƵĐĂƟĞĞŶďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͖tĞƚĞĚƵĐĂƟĞĞŶďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ ^͘>ĞdžƉůŝĐĂƟĞϯ͘ϳϲĂ͘ĞǀĞŶƚĞƌ͗<ůƵǁĞƌϮϬϭϭ͘ sĞƌŵĂĂƐ͕>ĞŝũƚĞŶΘsĞƌŵĞƵůĞŶϮϬϬϳ :͘sĞƌŵĂĂƐ͕͘>ĞŝũƚĞŶΘD͘sĞƌŵĞƵůĞŶ͕ĞůŽŐŝĐĂǀĂŶƐƚƵƌŝŶŐŝŶǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐĞŶďǀĞ͘ KŶĚĞƌnjŽĞŬŶĂĂƌĚĞŵŽŐĞůŝũŬŚĞĚĞŶǀĂŶĞĞŶƐĂŵĞŶŚĂŶŐĞŶĚĞďĞƐƚƵƌŝŶŐƐĮůŽƐŽĮĞ͘ dŝůďƵƌŐ͗/sϮϬϬϳ͘ ĞsŝũůĚĞƌΘtĞƐƚĞƌŚƵŝƐϮϬϬϮ &͘:͘ĚĞsŝũůĚĞƌΘ͘tĞƐƚĞƌŚƵŝƐ͕DĞĞƌǀŽƵĚŝŐĞƉƵďůŝĞŬĞǀĞƌĂŶƚǁŽŽƌĚŝŶŐ͗ĞĞŶĂĂŶnjĞƚ ƚŽƚĐŽŶĐĞƉƚƵĂůŝƐĞƌŝŶŐĞŶĞĞŶǀĞƌŬĞŶŶŝŶŐǀĂŶĚĞƉƌĂŬƟũŬ͘ŵƐƚĞƌĚĂŵ͗DĂdž'ŽŽƚĞ <ĞŶŶŝƐĐĞŶƚƌƵŵďǀĞϮϬϬϮ͘ ĞsŝũůĚĞƌĞ͘Ă͘ϮϬϭϬ &͘:͘ĚĞsŝũůĚĞƌĞ͘Ă͕͘dŝũĚǀŽŽƌŬǁĂůŝƚĞŝƚ͘ ǀĂůƵĂƟĞǀĂŶĚĞϴϱϬͲƵƌĞŶŶŽƌŵŝŶŚĞƚŵďŽ͘EŝũŵĞŐĞŶͬ ƌŶŚĞŵ͗ZĞƐĞĂƌĐŚEĞĚͬ/ŶƚĞƌƐƚƵĚŝĞͲEKϮϬϭϬ͘ sŝŶŬĞ͘Ă͘ϮϬϭϬ Z͘sŝŶŬĞ͘Ă͕͘ŽĞůŵĂƟŐŚĞŝĚǀĂŶŚĞƚŵŝĚĚĞůďĂĂƌďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͘dŝůďƵƌŐ͗/sϮϬϭϬ͘ sKͲƌĂĂĚϮϬϭϭ sKͲƌĂĂĚ͕ŽĚĞŐŽĞĚŽŶĚĞƌǁŝũƐďĞƐƚƵƵƌŝŶŚĞƚǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐ͘hƚƌĞĐŚƚ͗sKͲƌĂĂĚϮϬϭϭ͘
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Instellingsbesluit van de commissie240 ĞƐůƵŝƚǀĂŶĚĞDŝŶŝƐƚĞƌǀĂŶKŶĚĞƌǁŝũƐ͕ƵůƚƵƵƌĞŶtĞƚĞŶƐĐŚĂƉǀĂŶϯϬŵĞŝϮϬϭϮ͕Ŷƌ͘t:ͬϰϬϵϯϱϯ;ϭϬϮϯϲͿ͕ ŚŽƵĚĞŶĚĞŝŶƐƚĞůůŝŶŐǀĂŶĚĞŽŵŵŝƐƐŝĞŽŶĚĞƌnjŽĞŬĮŶĂŶĐŝģůĞƉƌŽďůĞŵĂƟĞŬŵĂƌĂŶƟƐ;/ŶƐƚĞůůŝŶŐƐďĞƐůƵŝƚ ŽŵŵŝƐƐŝĞŽŶĚĞƌnjŽĞŬĮŶĂŶĐŝģůĞƉƌŽďůĞŵĂƟĞŬŵĂƌĂŶƟƐͿ ĞDŝŶŝƐƚĞƌǀĂŶKŶĚĞƌǁŝũƐ͕ƵůƚƵƵƌĞŶtĞƚĞŶƐĐŚĂƉ͕'ĞůĞƚŽƉĂƌƟŬĞůϮ͕ĞĞƌƐƚĞĞŶƚǁĞĞĚĞůŝĚ͕ǀĂŶĚĞtĞƚ ǀĞƌŐŽĞĚŝŶŐĞŶĂĚǀŝĞƐĐŽůůĞŐĞƐĞŶĐŽŵŵŝƐƐŝĞƐ͕ĂůƐŵĞĚĞŐĞůĞƚŽƉĚĞĂƌƟŬĞůĞŶϮ͘ϱ͘ϲĞŶϮ͘ϱ͘ϭϬ͕ĞĞƌƐƚĞůŝĚ͕ũƵŶĐƚŽ ĂƌƟŬĞůϮ͘ϱ͘ϲǀĂŶĚĞtĞƚĞĚƵĐĂƟĞĞŶďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͕ĞŶĂƌƟŬĞůϭϵǀĂŶŚĞƚĞŬŽƐƟŐŝŶŐƐďĞƐůƵŝƚtsK͖ĞƐůƵŝƚ͗ ƌƟŬĞůϭ͘ĞŐƌŝƉƐďĞƉĂůŝŶŐĞŶ /ŶĚŝƚďĞƐůƵŝƚǁŽƌĚƚǀĞƌƐƚĂĂŶŽŶĚĞƌ͗ʹŵŝŶŝƐƚĞƌ͗DŝŶŝƐƚĞƌǀĂŶKŶĚĞƌǁŝũƐ͕ƵůƚƵƵƌĞŶtĞƚĞŶƐĐŚĂƉ͖ʹĐŽŵŵŝƐƐŝĞ͗ ŽŵŵŝƐƐŝĞĂůƐďĞĚŽĞůĚŝŶĂƌƟŬĞůϮ͖ʹŝŶƐƚĞůůŝŶŐ͗ŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉǀŽŽƌ/ŶƚĞƌĐŽŶĨĞƐƐŝŽŶĞĞůKŶĚĞƌǁŝũƐ͕ ĂůƐŵĞĚĞŝŶǀŽŽƌŬŽŵĞŶĚŐĞǀĂůŚĂĂƌƌĞĐŚƚƐŽƉǀŽůŐĞƌŽĨƌĞĐŚƚƐŽƉǀŽůŐĞƌƐ͘ ƌƟŬĞůϮ͘/ŶƐƚĞůůŝŶŐĞŶƚĂĂŬ ϭ͘ ƌŝƐĞĞŶŽŵŵŝƐƐŝĞŽŶĚĞƌnjŽĞŬĮŶĂŶĐŝģůĞƉƌŽďůĞŵĂƟĞŬŵĂƌĂŶƟƐ͕ŚŝĞƌŶĂƚĞŶŽĞŵĞŶĚĞĐŽŵŵŝƐƐŝĞ͘ Ϯ͘ĞĐŽŵŵŝƐƐŝĞŚĞĞŌƚŽƚƚĂĂŬ͗ Ă͘ ŽŶĚĞƌnjŽĞŬƚĞĚŽĞŶŶĂĂƌĚĞĨĞŝƚĞŶĞŶŽŵƐƚĂŶĚŝŐŚĞĚĞŶĚŝĞŚĞďďĞŶŐĞůĞŝĚƚŽƚŽĨŚĞďďĞŶďŝũŐĞĚƌĂŐĞŶĂĂŶŚĞƚ ŽŶƚƐƚĂĂŶǀĂŶĚĞĮŶĂŶĐŝģůĞƉƌŽďůĞŵĂƟĞŬǀĂŶĚĞŝŶƐƚĞůůŝŶŐnjŽĂůƐĚŝĞŝŶĚĞůŽŽƉǀĂŶϮϬϭϮŝƐŐĞďůĞŬĞŶŽĨŶŽŐnjĂů ďůŝũŬĞŶ͖ ď͘ŝŶŬĂĂƌƚƚĞďƌĞŶŐĞŶǁĞůŬĞĮŶĂŶĐŝģůĞďĞƐůŝƐƐŝŶŐĞŶ͕ŝŶǀĞƐƚĞƌŝŶŐƐďĞƐůŝƐƐŝŶŐĞŶŽĨĂŶĚĞƌĞďĞƐƚƵƵƌƐͲďĞƐůŝƐƐŝŶŐĞŶ ƚŽƚĚĞĮŶĂŶĐŝģůĞƉƌŽďůĞŵĂƟĞŬŚĞďďĞŶŐĞůĞŝĚĞŶŽƉǁĞůŬĞǁŝũnjĞĚĞnjĞďĞƐůŝƐƐŝŶŐĞŶƚŽƚƐƚĂŶĚnjŝũŶŐĞŬŽŵĞŶ͖ Đ͘ Ŷ ĂƚĞŐĂĂŶŽƉǁĞůŬĞǁŝũnjĞĚĞŝŶƚĞƌŶĞƚŽĞnjŝĐŚƚŚŽƵĚĞƌǀĂŶĚĞŝŶƐƚĞůůŝŶŐďĞƚƌŽŬŬĞŶŝƐŐĞǁĞĞƐƚďŝũĚĞŽŶĚĞƌď ďĞĚŽĞůĚĞďĞƐůŝƐƐŝŶŐĞŶ͖ Ě͘Ě ĞŚĂŶĚĞůǁŝũnjĞĞŶďĞǀŽĞŐĚŚĞŝĚƐƵŝƚŽĞĨĞŶŝŶŐŶĂƚĞŐĂĂŶǀĂŶĚĞďĞƚƌŽŬŬĞŶĞdžƚĞƌŶĞĂĐƚŽƌĞŶ͕ǁĂĂƌŽŶĚĞƌĚĞ ŝŶƐƚĞůůŝŶŐƐĂĐĐŽƵŶƚĂŶƚ͕ĚĞŝŶƐƉĞĐƟĞǀĂŶŚĞƚŽŶĚĞƌǁŝũƐĞŶŚĞƚŵŝŶŝƐƚĞƌŝĞǀĂŶKŶĚĞƌǁŝũƐ͕ƵůƚƵƵƌĞŶtĞƚĞŶƐĐŚĂƉ͖ Ğ͘ Ă ĂŶďĞǀĞůŝŶŐĞŶƚĞĚŽĞŶ͕ŐĞďĂƐĞĞƌĚŽƉŚĞƚŽŶĚĞƌnjŽĞŬƐŵĂƚĞƌŝĂĂů͕ŽǀĞƌŵĂĂƚƌĞŐĞůĞŶĚŝĞŬƵŶŶĞŶďŝũĚƌĂŐĞŶ ĂĂŶŚĞƚǀŽŽƌŬŽŵĞŶǀĂŶĮŶĂŶĐŝģůĞƉƌŽďůĞŵĂƟĞŬďŝũĂŶĚĞƌĞŝŶƐƚĞůůŝŶŐĞŶŝŶĚĞďǀĞͲƐĞĐƚŽƌŽĨƐĐŚŽůĞŶŝŶŚĞƚ ǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐ͘ ϯ͘ , ĞƚŽŶĚĞƌnjŽĞŬďĞƚƌĞŌĚĞƉĞƌŝŽĚĞǀĂŶĂĨϭũĂŶƵĂƌŝϮϬϬϳ͕ĂůƐŵĞĚĞĚĞĚĂĂƌĂĂŶǀŽŽƌĂĨŐĂĂŶĚĞƉĞƌŝŽĚĞǀŽŽƌ njŽǀĞƌĚĞnjĞŝŶŚĞƚůŝĐŚƚǀĂŶŚĞƚŽŶĚĞƌnjŽĞŬǀĂŶďĞůĂŶŐŝƐ͘ ƌƟŬĞůϯ͘/ŶƐƚĞůůŝŶŐƐĚƵƵƌ ĞĐŽŵŵŝƐƐŝĞǁŽƌĚƚŽƉŐĞŚĞǀĞŶŵĞƚŝŶŐĂŶŐǀĂŶĚĞĞĞƌƐƚĞĚĂŐǀĂŶĚĞĚĞƌĚĞŵĂĂŶĚŶĂĚĂƚnjŝũĚĞĞŝŶĚƌĂƉƉŽƌƚĂŐĞ͕ ďĞĚŽĞůĚŝŶĂƌƟŬĞůϴ͕ĞĞƌƐƚĞůŝĚ͕ŚĞĞŌƵŝƚŐĞďƌĂĐŚƚ͘ ƌƟŬĞůϰ͘/ŶĨŽƌŵĂƟĞƉůŝĐŚƚ ĞĐŽŵŵŝƐƐŝĞǀĞƌƐƚƌĞŬƚĂĂŶĚĞŵŝŶŝƐƚĞƌĚĞƐŐĞǀƌĂĂŐĚĚĞĚŽŽƌĚĞnjĞŐĞǁĞŶƐƚĞŝŶůŝĐŚƟŶŐĞŶ͘ ƌƟŬĞůϱ͘>ĞĚĞŶ ϭ͘ dŽƚůĞĚĞŶǀĂŶĚĞĐŽŵŵŝƐƐŝĞǁŽƌĚĞŶďĞŶŽĞŵĚ͗ Ă͘ĚĞŚĞĞƌD͘ǀĂŶZŝũŶƚĞĞŶ,ĂĂŐ͕ůŝĚ͕ƚĞǀĞŶƐǀŽŽƌnjŝƩĞƌ͖ ď͘ĚĞŚĞĞƌ,͘ǀĂŶDŽŽƌƐĞůƚĞsŝŶŬĞǀĞĞŶ͖ c. mevrouw R. de Wit te Heerlen. Ϯ͘ ĞĐŽŵŵŝƐƐŝĞǁŽƌĚƚďŝũŐĞƐƚĂĂŶĚŽŽƌĞĞŶƐĞĐƌĞƚĂƌŝƐ͘ ϯ͘ ĞƐĞĐƌĞƚĂƌŝƐŝƐǀŽŽƌnjŝũŶǁĞƌŬnjĂĂŵŚĞĚĞŶǀŽŽƌĚĞĐŽŵŵŝƐƐŝĞƵŝƚƐůƵŝƚĞŶĚǀĞƌĂŶƚǁŽŽƌĚŝŶŐƐĐŚƵůĚŝŐĂĂŶĚĞ ĐŽŵŵŝƐƐŝĞ͘ ϰ͘ ĂŶĚĞƐĞĐƌĞƚĂƌŝƐŬƵŶŶĞŶĂŶĚĞƌĞŵĞĚĞǁĞƌŬĞƌƐǁŽƌĚĞŶƚŽĞŐĞǀŽĞŐĚ͘ ϱ͘ ĞƐĞĐƌĞƚĂƌŝƐĞŶĚĞĂŶĚĞƌĞŵĞĚĞǁĞƌŬĞƌƐnjŝũŶŐĞĞŶůŝĚǀĂŶĚĞĐŽŵŵŝƐƐŝĞ͘ ϲ͘ ĞŵŝŶŝƐƚĞƌĚƌĂĂŐƚnjŽƌŐǀŽŽƌĞĞŶĂĚĞƋƵĂƚĞŽŶĚĞƌƐƚĞƵŶŝŶŐǀĂŶĚĞĐŽŵŵŝƐƐŝĞ͘ ϳ͘ / ŶĚŝĞŶĂŵďƚĞŶĂƌĞŶ͕ŝŶĚŝĞŶƐƚǀĂŶŚĞƚDŝŶŝƐƚĞƌŝĞǀĂŶKŶĚĞƌǁŝũƐ͕ƵůƚƵƵƌĞŶtĞƚĞŶƐĐŚĂƉƉĞŶ͕ƚŽƚƐĞĐƌĞƚĂƌŝƐŽĨ ŵĞĚĞǁĞƌŬĞƌǁŽƌĚĞŶďĞŶŽĞŵĚ͕njŝũŶnjŝũƚĞŐĞŶŽǀĞƌĂŶĚĞƌĞŶĚĂŶĚĞĐŽŵŵŝƐƐŝĞǀĞƌƉůŝĐŚƚƚŽƚŐĞŚĞŝŵŚŽƵĚŝŶŐ ǀĂŶŚĞƚŐĞĞŶŚĞŶŝŶŚĞƚǀĞƌďĂŶĚǀĂŶĚĞǁĞƌŬnjĂĂŵŚĞĚĞŶǀĂŶĚĞĐŽŵŵŝƐƐŝĞďĞŬĞŶĚŝƐŐĞǁŽƌĚĞŶ͘
ϮϰϬ
^ƚĐƌƚ͘ϮϬϭϮ͕ϭϭϮϲϳ͘
ϵϰ
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ƌƟŬĞůϭϰ͘ƌĐŚŝĞĩĞƐĐŚĞŝĚĞŶ ĞĐŽŵŵŝƐƐŝĞĚƌĂĂŐƚnjŽƐƉŽĞĚŝŐŵŽŐĞůŝũŬŶĂďĞģŝŶĚŝŐŝŶŐǀĂŶŚĂĂƌǁĞƌŬnjĂĂŵŚĞĚĞŶŽĨ͕njŽĚĞŽŵƐƚĂŶĚŝŐŚĞĚĞŶ ĚĂĂƌƚŽĞĂĂŶůĞŝĚŝŶŐŐĞǀĞŶ͕njŽǀĞĞůĞĞƌĚĞƌĂůƐĂĂŶŐĞǁĞnjĞŶŝƐ͕ĚĞďĞƐĐŚĞŝĚĞŶďĞƚƌĞīĞŶĚĞĚŝĞǁĞƌŬnjĂĂŵŚĞĚĞŶŽǀĞƌ ĂĂŶŚĞƚĂƌĐŚŝĞĨǀĂŶŚĞƚDŝŶŝƐƚĞƌŝĞǀĂŶKŶĚĞƌǁŝũƐ͕ƵůƚƵƵƌĞŶtĞƚĞŶƐĐŚĂƉ͘ ƌƟŬĞůϭϱ͘DĂŶĚĂĂƚ ϭ͘ s ŽŽƌnjŽǀĞƌŚĞƚŽŶĚĞƌnjŽĞŬǀĂŶĚĞĐŽŵŵŝƐƐŝĞďĞƚƌĞŬŬŝŶŐŚĞĞŌŽƉĚĞƐĞĐƚŽƌǀĂŶĚĞĞĚƵĐĂƟĞĞŶŚĞƚ ďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͕ǀĞƌǀƵůƚĚĞĐŽŵŵŝƐƐŝĞŚĂĂƌƚĂĂŬŽƉďĂƐŝƐǀĂŶĂƌƟŬĞůϮ͘ϱ͘ϲĚĂŶǁĞůĂƌƟŬĞůϱ͘ϭϬ͕ĞĞƌƐƚĞůŝĚ͕ ũƵŶĐƚŽĂƌƟŬĞůϱ͘ϲǀĂŶĚĞtĞƚĞĚƵĐĂƟĞĞŶďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͘,ĞƚďĞǀŽĞŐĚŐĞnjĂŐǀĂŶĚĞŝŶƐƚĞůůŝŶŐǀĞƌƐƚƌĞŬƚ ĐŽŶĨŽƌŵŚĞƚďĞƉĂĂůĚĞŝŶĂƌƟŬĞůϮ͘ϱ͘ϲǀĂŶŐĞŶŽĞŵĚĞǁĞƚĂĂŶĚĞĐŽŵŵŝƐƐŝĞĂůůĞŝŶůŝĐŚƟŶŐĞŶĚŝĞĚĞĐŽŵŵŝƐƐŝĞ ǀŽŽƌĚĞƵŝƚǀŽĞƌŝŶŐǀĂŶŚĂĂƌƚĂĂŬŶŽĚŝŐŽŽƌĚĞĞůƚ͘ĞĐŽŵŵŝƐƐŝĞŬƌŝũŐƚĚĞƐŐĞǀƌĂĂŐĚŝŶnjĂŐĞŝŶŝŶĨŽƌŵĂƟĞ͕ ďŽĞŬĞŶĞŶďĞƐĐŚĞŝĚĞŶ͘ Ϯ͘ s ŽŽƌnjŽǀĞƌŚĞƚŽŶĚĞƌnjŽĞŬǀĂŶĚĞĐŽŵŵŝƐƐŝĞďĞƚƌĞŬŬŝŶŐŚĞĞŌŽƉĚĞƐĞĐƚŽƌǀĂŶŚĞƚǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐ͕ ǀĞƌǀƵůƚĚĞĐŽŵŵŝƐƐŝĞŚĂĂƌƚĂĂŬŽƉďĂƐŝƐǀĂŶĂƌƟŬĞůϭϵǀĂŶŚĞƚĞŬŽƐƟŐŝŶŐƐďĞƐůƵŝƚtsK͘,ĞƚďĞǀŽĞŐĚŐĞnjĂŐ ǀĂŶĚĞƐĐŚŽŽůǀĞƌƐƚƌĞŬƚĐŽŶĨŽƌŵŚĞƚďĞƉĂĂůĚĞŝŶĚĂƚĂƌƟŬĞůϭϵĂĂŶĚĞĐŽŵŵŝƐƐŝĞĂůůĞŝŶůŝĐŚƟŶŐĞŶĚŝĞĚĞ ĐŽŵŵŝƐƐŝĞǀŽŽƌĚĞƵŝƚǀŽĞƌŝŶŐǀĂŶŚĂĂƌƚĂĂŬŶŽĚŝŐŽŽƌĚĞĞůƚ͘ĞĐŽŵŵŝƐƐŝĞŬƌŝũŐƚĚĞƐŐĞǀƌĂĂŐĚŝŶnjĂŐĞŝŶ ŝŶĨŽƌŵĂƟĞ͕ďŽĞŬĞŶĞŶďĞƐĐŚĞŝĚĞŶ͘ 3. ĞĐŽŵŵŝƐƐŝĞŽĞĨĞŶƚĚĞďĞǀŽĞŐĚŚĞĚĞŶ͕ďĞĚŽĞůĚŝŶŚĞƚĞĞƌƐƚĞĞŶƚǁĞĞĚĞůŝĚ͕ƐůĞĐŚƚƐƵŝƚǀŽŽƌnjŽǀĞƌĚĂƚǀŽŽƌĚĞ ǀĞƌǀƵůůŝŶŐǀĂŶŚĂĂƌƚĂĂŬƌĞĚĞůŝũŬĞƌǁŝũƐŶŽĚŝŐŝƐ͘ŝũĞĞŶǀĞƌnjŽĞŬŽŵŝŶůŝĐŚƟŶŐĞŶƚĞǀĞƌƐƚƌĞŬŬĞŶŐĞĞŌnjŝũĚĞŐƌŽŶĚƐůĂŐ ĂĂŶŽƉŐƌŽŶĚǁĂĂƌǀĂŶĚĂƚǀĞƌnjŽĞŬǁŽƌĚƚŐĞĚĂĂŶĞŶŚĞƚĚŽĞůǁĂĂƌǀŽŽƌĚĞŝŶůŝĐŚƟŶŐĞŶǁŽƌĚĞŶŐĞǀƌĂĂŐĚ͘ ƌƟŬĞůϭϲ͘/ŶǁĞƌŬŝŶŐƚƌĞĚŝŶŐ ϭ͘ ŝƚďĞƐůƵŝƚƚƌĞĞĚƚŝŶǁĞƌŬŝŶŐŵĞƚŝŶŐĂŶŐǀĂŶĚĞĚĂŐŶĂĚĞĚĂŐƚĞŬĞŶŝŶŐǀĂŶĚĞ^ƚĂĂƚƐĐŽƵƌĂŶƚǁĂĂƌŝŶŚĞƚǁŽƌĚƚ ŐĞƉůĂĂƚƐƚ͘ Ϯ͘ ŝƚďĞƐůƵŝƚǀĞƌǀĂůƚŵĞƚŝŶŐĂŶŐǀĂŶĚĞĞĞƌƐƚĞĚĂŐǀĂŶĚĞnjĞƐĚĞŵĂĂŶĚŶĂĚĂƚĚĞŽŵŵŝƐƐŝĞĚĞůĂĂƚƐƚĞ ƌĂƉƉŽƌƚĂŐĞŚĞĞŌƵŝƚŐĞďƌĂĐŚƚ͘ ƌƟŬĞůϭϳ͘ŝƚĞĞƌƟƚĞů ŝƚďĞƐůƵŝƚǁŽƌĚƚĂĂŶŐĞŚĂĂůĚĂůƐ͗/ŶƐƚĞůůŝŶŐƐďĞƐůƵŝƚŽŵŵŝƐƐŝĞŽŶĚĞƌnjŽĞŬĮŶĂŶĐŝģůĞƉƌŽďůĞŵĂƟĞŬŵĂƌĂŶƟƐ͘ŝƚ ďĞƐůƵŝƚnjĂůŵĞƚĚĞƚŽĞůŝĐŚƟŶŐŝŶĚĞ^ƚĂĂƚƐĐŽƵƌĂŶƚǁŽƌĚĞŶŐĞƉůĂĂƚƐƚ͘
ĞDŝŶŝƐƚĞƌǀĂŶKŶĚĞƌǁŝũƐ͕ƵůƚƵƵƌĞŶtĞƚĞŶƐĐŚĂƉ͕:͘D͘ǀĂŶŝũƐƚĞƌǀĞůĚƚͲsůŝĞŐĞŶƚŚĂƌƚ͘
dK >/,d/E' ŝƚŝŶƐƚĞůůŝŶŐƐďĞƐůƵŝƚ;ĞĞŶnj͘Ő͘ďĞƐůƵŝƚǀĂŶĂůŐĞŵĞŶĞƐƚƌĞŬŬŝŶŐͿǀŽŽƌnjŝĞƚŝŶĚĞŝŶƐƚĞůůŝŶŐǀĂŶĚĞŽŵŵŝƐƐŝĞ ŽŶĚĞƌnjŽĞŬĮŶĂŶĐŝģůĞƉƌŽďůĞŵĂƟĞŬŵĂƌĂŶƟƐĞŶƌĞŐĞůƚŚĂĂƌƚĂŬĞŶĞŶďĞǀŽĞŐĚŚĞĚĞŶ͘/ŶŚĞƚůŐĞŵĞĞŶŽǀĞƌůĞŐ ŽǀĞƌŚĞƚDKǀĂŶϭϭĂƉƌŝůϮϬϭϮŚĞďŝŬƚŽĞŐĞnjĞŐĚĚĞ<ĂŵĞƌƚĞŝŶĨŽƌŵĞƌĞŶŽǀĞƌĚĞďĞŽŽŐĚĞŽƉnjĞƚǀĂŶĞĞŶ ŽŶĂĬĂŶŬĞůŝũŬŽŶĚĞƌnjŽĞŬŵĞƚďĞƚƌĞŬŬŝŶŐƚŽƚĚĞŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐͲŐƌŽĞƉ͘ŝũŵŝũŶďƌŝĞĨǀĂŶϮϲĂƉƌŝůϮϬϭϮ ;<ĂŵĞƌƐƚƵŬŬĞŶ//ϮϬϭϭͬϭϮ͕ϯϭϱϮϰ͕Ŷƌ͘ϭϯϭͿŚĞďŝŬĚĞdǁĞĞĚĞ<ĂŵĞƌďĞƌŝĐŚƚĚĂƚŚĞƚŽŶĚĞƌnjŽĞŬnjĂůĂĂŶǀĂŶŐĞŶ ŝŶŵĞŝϮϬϭϮĞŶnjŝĐŚnjĂůƌŝĐŚƚĞŶŽƉĚĞǁŝũnjĞǁĂĂƌŽƉŚĞƚ;ĮŶĂŶĐŝĞĞůͿƚŽĞnjŝĐŚƚďŝŶŶĞŶĞŶďƵŝƚĞŶŵĂƌĂŶƟƐŚĞĞŌ ŐĞĨƵŶĐƟŽŶĞĞƌĚ͘,ĞƚŽŶĚĞƌnjŽĞŬŬĂŶŝŶnjŝĐŚƚĞŶŽƉůĞǀĞƌĞŶƚĞŶĂĂŶnjŝĞŶǀĂŶŵĂƌĂŶƟƐnjĞůĨ͕ŵĂĂƌŽŽŬĂĂŶůĞŝĚŝŶŐnjŝũŶ Žŵ͕ĚĂĂƌǁĂĂƌŶŽĚŝŐ͕ĚĞŝŶƌŝĐŚƟŶŐǀĂŶŚĞƚŽŶĚĞƌǁŝũƐƐƚĞůƐĞůĞŶŚĞƚĞdžƚĞƌŶĞƚŽĞnjŝĐŚƚƚĞǀĞƌƐƚĞƌŬĞŶ͘ŝũďƌŝĞĨǀĂŶ ϭϭŵĞŝϮϬϭϮŚĞďŝŬĚĞ<ĂŵĞƌǀĞƌǀŽůŐĞŶƐĚĞŽƉnjĞƚǀĂŶŚĞƚŽŶĚĞƌnjŽĞŬŵĞĚĞŐĞĚĞĞůĚĂůƐŵĞĚĞĚĞƐĂŵĞŶƐƚĞůůŝŶŐ ǀĂŶĚĞĐŽŵŵŝƐƐŝĞ͘ĂĂƌŽǀĞƌŝƐŵĞƚĚĞǀĂƐƚĞĐŽŵŵŝƐƐŝĞǀŽŽƌKŶĚĞƌǁŝũƐ͕ƵůƚƵƵƌĞŶtĞƚĞŶƐĐŚĂƉǀĂŶĚĞdǁĞĞĚĞ <ĂŵĞƌŐĞƐƉƌŽŬĞŶŝŶŚĞƚůŐĞŵĞĞŶKǀĞƌůĞŐǀĂŶϮϰŵĞŝϮϬϭϮ͘ĞĐŽŵŵŝƐƐŝĞŬŽŶŝŶƐƚĞŵŵĞŶŵĞƚĚĞŽƉnjĞƚǀĂŶŚĞƚ ŽŶĚĞƌnjŽĞŬĞŶĚĞƐĂŵĞŶƐƚĞůůŝŶŐǀĂŶĚĞĐŽŵŵŝƐƐŝĞ͘sĂŶǁĞŐĞĚĞǀĞĞůŚĞŝĚĞŶĚŝǀĞƌƐŝƚĞŝƚĂĂŶďĞƚƌŽŬŬĞŶďĞůĂŶŐĞŶ ĞŶŽŽŬŐĞůĞƚŽƉĚĞƌŽůǀĂŶŵŝũŶŵŝŶŝƐƚĞƌŝĞĞŶǀĂŶĚĞ/ŶƐƉĞĐƟĞǀĂŶŚĞƚŽŶĚĞƌǁŝũƐŝƐŚĞƚǀĂŶďĞůĂŶŐĚĂƚŚĞƚ ŽŶĚĞƌnjŽĞŬĚŽŽƌĞĞŶŽŶĂĬĂŶŬĞůŝũŬŽƌŐĂĂŶnjĂůǁŽƌĚĞŶƵŝƚŐĞǀŽĞƌĚ͘ĞŚŽŽĨĚƚĂĂŬǀĂŶĚĞŝŶŐĞƐƚĞůĚĞĐŽŵŵŝƐƐŝĞ ŝƐ͚ĨĂĐƞŝŶĚŝŶŐ͛͗ĨĞŝƚĞŶĞŶŽŵƐƚĂŶĚŝŐŚĞĚĞŶŽŶĚĞƌnjŽĞŬĞŶĞŶŝŶŬĂĂƌƚďƌĞŶŐĞŶͬŶĂŐĂĂŶŚŽĞĚĞƉƌŽďůĞŵĂƟĞŬŝƐ ŽŶƚƐƚĂĂŶ͘ĂĂƌďŝũǁŽƌĚĞŶĚĞƌŽůĞŶďĞǀŽĞŐĚŚĞĚĞŶǀĂŶĚĞĚŝǀĞƌƐĞďĞƚƌŽŬŬĞŶƉĂƌƟũĞŶƚĞŐĞŶŚĞƚůŝĐŚƚŐĞŚŽƵĚĞŶ͘ ,ĞƚŐĂĂƚĚƵƐƉƌŝŵĂŝƌŽŵĂƐƉĞĐƚĞŶǀĂŶĚĞƵŝƚǀŽĞƌŝŶŐǀĂŶďĞƐƚĂĂŶĚďĞůĞŝĚ͘sĂŶƵŝƚĚĞnjĞ͚ĨĂĐƞŝŶĚŝŶŐ͛ŬĂŶĚĞ ŽŵŵŝƐƐŝĞĂĂŶďĞǀĞůŝŶŐĞŶĚŽĞŶŽŵƚĞǀŽŽƌŬŽŵĞŶĚĂƚŽŽŬĂŶĚĞƌĞŽŶĚĞƌǁŝũƐŝŶƐƚĞůůŝŶŐĞŶĮŶĂŶĐŝĞĞůŝŶĚĞ ƉƌŽďůĞŵĞŶŬŽŵĞŶ͘ĞĐŽŵŵŝƐƐŝĞnjĂůŝŶĞůŬŐĞǀĂůĚĞƉĞƌŝŽĚĞŽŶĚĞƌnjŽĞŬĞŶǀĂŶĂĨĚĞĨƵƐŝĞǀĂŶŚĞƚZK^ĞŶĚĞ /ŶƚĞƌĐŽŶĨĞƐƐŝŽŶĞůĞ^ĐŚŽůĞŶŐƌŽĞƉŵƐƚĞƌĚĂŵ;/^ͿƉĞƌϭũĂŶƵĂƌŝϮϬϬϳ͕ǁĂĂƌĚŽŽƌĚĞŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ŽŶƚƐƚŽŶĚ͘sŽŽƌnjŽǀĞƌŶŽĚŝŐ͕ďĞƚƌĞŬƚĚĞĐŽŵŵŝƐƐŝĞŽŽŬĨĞŝƚĞŶĞŶŽŵƐƚĂŶĚŝŐŚĞĚĞŶƵŝƚĚĞĚĂĂƌĂĂŶǀŽŽƌĂĨŐĂĂŶĚĞ ƉĞƌŝŽĚĞďŝũŚĂĂƌŽŶĚĞƌnjŽĞŬ͘
ϵϲ
Geheimhouding ĞŶǀŽŽƌƐĐŚƌŝŌŽǀĞƌŐĞŚĞŝŵŚŽƵĚŝŶŐŝƐŶŝĞƚŶŽĚŝŐ͘KƉĚĞĐŽŵŵŝƐƐŝĞůĞĚĞŶƌƵƐƚĞĞŶŐĞŚĞŝŵŚŽƵĚŝŶŐƐƉůŝĐŚƚŽƉ ŐƌŽŶĚǀĂŶĂƌƟŬĞůϮ͗ϱǀĂŶĚĞůŐĞŵĞŶĞǁĞƚďĞƐƚƵƵƌƐƌĞĐŚƚ͘ŝƚǁŝůnjĞŐŐĞŶĚĂƚnjŝũƚŽƚŐĞŚĞŝŵŚŽƵĚŝŶŐnjŝũŶǀĞƌƉůŝĐŚƚ ǀĂŶĂůůĞŐĞŐĞǀĞŶƐǁĂĂƌǀĂŶnjŝũŚĞƚǀĞƌƚƌŽƵǁĞůŝũŬŬĂƌĂŬƚĞƌŬĞŶŶĞŶŽĨƌĞĚĞůŝũŬĞƌǁŝũƐŵŽĞƚĞŶǀĞƌŵŽĞĚĞŶ͘ ƌƟŬĞůƐŐĞǁŝũƐ ƌƟŬĞůϳ/ŶǀĞƌďĂŶĚŵĞƚĚĞŵŽŐĞůŝũŬŚĞŝĚŽŵŐĞďŽƵǁĞŶƚĞďĞƚƌĞĚĞŶ͕ƐƚƵŬŬĞŶŽƉƚĞǀƌĂŐĞŶĞŶŵĞĚĞǁĞƌŬŝŶŐƚĞ ǀŽƌĚĞƌĞŶnjŝũŶĚĞůĞĚĞŶǀĂŶĚĞĐŽŵŵŝƐƐŝĞǀŽŽƌĚĞĚƵƵƌǀĂŶŚƵŶǁĞƌŬnjĂĂŵŚĞĚĞŶĂůƐƚŽĞnjŝĐŚƚŚŽƵĚĞƌŝŶĚĞnjŝŶǀĂŶ ĚĞǁďĂĂŶŐĞǁĞnjĞŶ;njŝĞŚĞƚĚĞƌĚĞůŝĚͿ͘ƌƟŬĞůϭϬ͘sĞƌŐŽĞĚŝŶŐ/ŶĚŝƚďĞƐůƵŝƚŝƐŐĞŬŽnjĞŶǀŽŽƌĞĞŶǀĂƐƚĞǀĞƌŐŽĞĚŝŶŐ ƉĞƌŵĂĂŶĚ͕ĐŽŶĨŽƌŵĂƌƟŬĞůϮ͕ĞĞƌƐƚĞůŝĚ͕ǀĂŶĚĞtĞƚǀĞƌŐŽĞĚŝŶŐĞŶĂĚǀŝĞƐĐŽůůĞŐĞƐĞŶĐŽŵŵŝƐƐŝĞƐ͘/ŶŐĞǀŽůŐĞ ĂƌƟŬĞůϰǀĂŶŚĞƚŽƉĚŝĞǁĞƚŐĞďĂƐĞĞƌĚĞĞƐůƵŝƚǀĞƌŐŽĞĚŝŶŐĞŶĂĚǀŝĞƐĐŽůůĞŐĞƐĞŶĐŽŵŵŝƐƐŝĞƐŵŽĞƚĞĞŶďĞƐůƵŝƚƚŽƚ ǀĂƐƚƐƚĞůůŝŶŐǀĂŶĞĞŶǀĂƐƚĞǀĞƌŐŽĞĚŝŶŐĚĞƚŽĞƉĂƐƐĞůŝũŬĞĂƌďĞŝĚƐĚƵƵƌĨĂĐƚŽƌǀĞƌŵĞůĚĞŶĂůƐŵĞĚĞĚĞƚŽĞƉĂƐƐĞůŝũŬĞ ƐĂůĂƌŝƐƐĐŚĂĂůǀĂŶďŝũůĂŐĞǀĂŶŚĞƚĞnjŽůĚŝŐŝŶŐƐďĞƐůƵŝƚƵƌŐĞƌůŝũŬĞZŝũŬƐĂŵďƚĞŶĂƌĞŶϭϵϴϰ͘ ĞDŝŶŝƐƚĞƌǀĂŶKŶĚĞƌǁŝũƐ͕ƵůƚƵƵƌĞŶtĞƚĞŶƐĐŚĂƉ͕:͘D͘ǀĂŶŝũƐƚĞƌǀĞůĚƚͲsůŝĞŐĞŶƚŚĂƌƚ͘
ϵϳ
Samenstelling van het secretariaat ,ĞƚƐĞĐƌĞƚĂƌŝĂĂƚǀĂŶĚĞĐŽŵŵŝƐƐŝĞŝƐǀĞƌnjŽƌŐĚĚŽŽƌ͗ ĚĞŚĞĞƌŵƌ͘͘dŚ͘'͘D͘ĚĞ>ĂŶŐĞ
ƐĞĐƌĞƚĂƌŝƐ
ŵĞǀƌŽƵǁĚƌ͘Z͘ǀĂŶ^ĐŚŽŽŶŚŽǀĞŶ
ĂĚũƵŶĐƚͲƐĞĐƌĞƚĂƌŝƐ
ŵĞǀƌŽƵǁĚƌƐ͘^͘<ƌĂŶĞŶĚŽŶŬ
ǁŽŽƌĚǀŽĞƌĚĞƌ
ĞĐŽŵŵŝƐƐŝĞĞŶŚĞƚƐĞĐƌĞƚĂƌŝĂĂƚnjŝũŶŽŶĚĞƌƐƚĞƵŶĚĚŽŽƌŚĞƚĞŶƚƌƵŵǀĂŶ ƌďĞŝĚƐǀĞƌŚŽƵĚŝŶŐĞŶKǀĞƌŚĞŝĚƐƉĞƌƐŽŶĞĞů;KWͿƚĞĞŶ,ĂĂŐ͘ĞnjĞŽŶĚĞƌƐƚĞƵŶŝŶŐŝƐŵĞƚ ŶĂŵĞǀĞƌnjŽƌŐĚĚŽŽƌŵǁ͘ĚƌƐ͘͘ǀĂŶŐƚĞŶĞŶŵǁ͘>͘ǀĂŶ'ŽƌŬƵŵ͘
ϵϴ
KŶĚĞƌnjŽĞŬƐƉƌŽƚŽĐŽů EĂĚĞƌǀĂƐƚŐĞƐƚĞůĚĞǀĞƌƐŝĞĚ͘Ě͘ϭϭƐĞƉƚĞŵďĞƌϮϬϭϮ Algemeen ĞŽŵŵŝƐƐŝĞŽŶĚĞƌnjŽĞŬĮŶĂŶĐŝģůĞƉƌŽďůĞŵĂƟĞŬŵĂƌĂŶƟƐ͕ŽŶĚĞƌǀŽŽƌnjŝƩĞƌƐĐŚĂƉǀĂŶĚĞŚĞĞƌD͘ǀĂŶZŝũŶ ;ŚŝĞƌŶĂ͗ĚĞŽŵŵŝƐƐŝĞͿ͕ŝƐĚŽŽƌĚĞŵŝŶŝƐƚĞƌǀĂŶKŶĚĞƌǁŝũƐ͕ƵůƚƵƵƌĞŶtĞƚĞŶƐĐŚĂƉŝŶŐĞƐƚĞůĚŽŵĚĞĨĞŝƚĞŶĞŶ ŽŵƐƚĂŶĚŝŐŚĞĚĞŶƚĞŽŶĚĞƌnjŽĞŬĞŶĞŶŝŶŬĂĂƌƚƚĞďƌĞŶŐĞŶͬŶĂŐĂĂŶŚŽĞĚĞƉƌŽďůĞŵĂƟĞŬŝƐŽŶƚƐƚĂĂŶ͘ĂĂƌďŝũnjĂůĚĞ ŽŵŵŝƐƐŝĞĚĞƌŽůĞŶďĞǀŽĞŐĚŚĞĚĞŶǀĂŶĚĞĚŝǀĞƌƐĞďĞƚƌŽŬŬĞŶƉĂƌƟũĞŶƚĞŐĞŶŚĞƚůŝĐŚƚŚŽƵĚĞŶ͘ /ŶŚĞƚ/ŶƐƚĞůůŝŶŐƐďĞƐůƵŝƚŽŵŵŝƐƐŝĞŽŶĚĞƌnjŽĞŬĮŶĂŶĐŝģůĞƉƌŽďůĞŵĂƟĞŬŵĂƌĂŶƟƐnjŝũŶŽŶĚĞƌĂŶĚĞƌĞĚĞĂĂŶĚĞ ŽŵŵŝƐƐŝĞŽƉŐĞĚƌĂŐĞŶƚĂŬĞŶŽƉŐĞŶŽŵĞŶ͘ĞnjĞnjŝũŶ͗ Ă͘ ŽŶĚĞƌnjŽĞŬƚĞĚŽĞŶŶĂĂƌĚĞĨĞŝƚĞŶĞŶŽŵƐƚĂŶĚŝŐŚĞĚĞŶĚŝĞŚĞďďĞŶŐĞůĞŝĚƚŽƚŽĨŚĞďďĞŶďŝũŐĞĚƌĂŐĞŶĂĂŶ ŚĞƚŽŶƚƐƚĂĂŶǀĂŶĚĞĮŶĂŶĐŝģůĞƉƌŽďůĞŵĂƟĞŬǀĂŶĚĞŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉnjŽĂůƐĚŝĞŝŶĚĞůŽŽƉǀĂŶ ϮϬϭϮŝƐŐĞďůĞŬĞŶŽĨŶŽŐnjĂůďůŝũŬĞŶ͖ ď͘ ŝŶŬĂĂƌƚƚĞďƌĞŶŐĞŶǁĞůŬĞĮŶĂŶĐŝģůĞďĞƐůŝƐƐŝŶŐĞŶ͕ŝŶǀĞƐƚĞƌŝŶŐƐďĞƐůŝƐƐŝŶŐĞŶŽĨĂŶĚĞƌĞ ďĞƐƚƵƵƌƐďĞƐůŝƐƐŝŶŐĞŶƚŽƚĚĞĮŶĂŶĐŝģůĞƉƌŽďůĞŵĂƟĞŬŚĞďďĞŶŐĞůĞŝĚĞŶŽƉǁĞůŬĞǁŝũnjĞĚĞnjĞďĞƐůŝƐƐŝŶŐĞŶ ƚŽƚƐƚĂŶĚnjŝũŶŐĞŬŽŵĞŶ͖ Đ͘ ŶĂƚĞŐĂĂŶŽƉǁĞůŬĞǁŝũnjĞĚĞŝŶƚĞƌŶĞƚŽĞnjŝĐŚƚŚŽƵĚĞƌǀĂŶĚĞŽŶĚĞƌĚĞŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ ƌĞƐƐŽƌƚĞƌĞŶĚĞƐĐŚŽůĞŶĞŶŝŶƐƚĞůůŝŶŐĞŶďĞƚƌŽŬŬĞŶŝƐŐĞǁĞĞƐƚďŝũĚĞŽŶĚĞƌďďĞĚŽĞůĚĞďĞƐůŝƐƐŝŶŐĞŶ͖ Ě͘ ĚĞŚĂŶĚĞůǁŝũnjĞĞŶďĞǀŽĞŐĚŚĞŝĚƐƵŝƚŽĞĨĞŶŝŶŐŶĂƚĞŐĂĂŶǀĂŶ;ĚĞďĞƚƌŽŬŬĞŶͿĞdžƚĞƌŶĞĂĐƚŽƌĞŶ͕ǁĂĂƌŽŶĚĞƌ ĚĞŝŶƐƚĞůůŝŶŐƐĂĐĐŽƵŶƚĂŶƚ͕ĚĞŝŶƐƉĞĐƟĞǀĂŶŚĞƚŽŶĚĞƌǁŝũƐĞŶŚĞƚŵŝŶŝƐƚĞƌŝĞǀĂŶKŶĚĞƌǁŝũƐ͕ƵůƚƵƵƌĞŶ tĞƚĞŶƐĐŚĂƉ͖ Ğ͘ Ă ĂŶďĞǀĞůŝŶŐĞŶƚĞĚŽĞŶ͕ŐĞďĂƐĞĞƌĚŽƉŚĞƚŽŶĚĞƌnjŽĞŬƐŵĂƚĞƌŝĂĂů͕ŽǀĞƌŵĂĂƚƌĞŐĞůĞŶĚŝĞŬƵŶŶĞŶďŝũĚƌĂŐĞŶ ĂĂŶŚĞƚǀŽŽƌŬŽŵĞŶǀĂŶĮŶĂŶĐŝģůĞƉƌŽďůĞŵĂƟĞŬďŝũĂŶĚĞƌĞŝŶƐƚĞůůŝŶŐĞŶŝŶĚĞŵďŽͲƐĞĐƚŽƌŽĨƐĐŚŽůĞŶŝŶ ŚĞƚǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐ͘ ĞŽŵŵŝƐƐŝĞďĞƐƚĂĂƚƵŝƚĚĞǀŽůŐĞŶĚĞƉĞƌƐŽŶĞŶ͗ ͻ ǀ ŽŽƌnjŝƩĞƌ͗ĚĞŚĞĞƌĚƌƐ͘D͘:͘ǀĂŶZŝũŶ͕ďĞƐƚƵƵƌƐǀŽŽƌnjŝƩĞƌǀĂŶƉĞŶƐŝŽĞŶƵŝƚǀŽĞƌŝŶŐƐͲŽƌŐĂŶŝƐĂƟĞW''DƚĞ ĞŝƐƚ ͻ ůŝĚ͗ŵĞǀƌŽƵǁZ͘ĚĞtŝƚ͕ůŽĐŽďƵƌŐĞŵĞĞƐƚĞƌĞŶǁĞƚŚŽƵĚĞƌĞĐŽŶŽŵŝĞ͕ǁĞƌŬĞŶŽŶĚĞƌǁŝũƐǀĂŶĚĞ gemeente Heerlen ͻ ůŝĚ͗ĚĞŚĞĞƌ,͘ǀĂŶDŽŽƌƐĞů͕DĂƐƚĞƌŽĨWƵďůŝĐDĂŶĂŐĞŵĞŶƚ͕ZĞŐŝƐƚĞƌĂĐĐŽƵŶƚĂŶƚĞŶŽŶĚĞƌŵĞĞƌWĂƌƚŶĞƌ ďŝũĞ'ĂůĂŶ'ƌŽĞƉ͕ƐƉĞĐŝĂůŝƐƚĞŶŝŶŵĂŶĂŐĞŵĞŶƚ͘ ,ĞƚŽŶĚĞƌnjŽĞŬǀĂŶĚĞŽŵŵŝƐƐŝĞǀŝŶĚƚƉůĂĂƚƐŽƉŐƌŽŶĚǀĂŶĚĞďĞǀŽĞŐĚŚĞĚĞŶǀĂŶĚĞŵŝŶŝƐƚĞƌǀĂŶKŶĚĞƌǁŝũƐ͕ ƵůƚƵƵƌĞŶtĞƚĞŶƐĐŚĂƉ͕ŝŶŚĞƚďŝũnjŽŶĚĞƌĚĞĂƌƟŬĞůĞŶϮ͘ϱ͘ϲĞŶϮ͘ϱ͘ϭϬ͕ĞĞƌƐƚĞůŝĚ͕ũƵŶĐƚŽĂƌƟŬĞůϮ͘ϱ͘ϲǀĂŶĚĞtĞƚ ĞĚƵĐĂƟĞĞŶďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͕ĞŶĂƌƟŬĞůϭϵǀĂŶŚĞƚĞŬŽƐƟŐŝŶŐƐďĞƐůƵŝƚtsK͘ DĞƚĚŝƚŽŶĚĞƌnjŽĞŬƐƉƌŽƚŽĐŽůŐĞĞŌĚĞŽŵŵŝƐƐŝĞĂĂŶŽƉǁĞůŬĞǁŝũnjĞnjŝũƚĞǁĞƌŬnjĂůŐĂĂŶ͕ŵĞƚĂůƐĚŽĞůŚĞƚŝŶ ŐŽĞĚĞďĂŶĞŶůĞŝĚĞŶǀĂŶŚĞƚŽŶĚĞƌnjŽĞŬ͘
ĞŐƌŝƉƉĞŶŬĂĚĞƌ /ŶĚŝƚƉƌŽƚŽĐŽůǁŽƌĚƚǀĞƌƐƚĂĂŶŽŶĚĞƌ͗ ͚ĐƚŽƌĞŶ͛͗ƉĞƌƐŽŶĞŶĚŝĞĂůƐƚŽĞnjŝĐŚƚŚŽƵĚĞƌ͕ďĞƐƚƵƵƌƐůŝĚŽĨǁĞƌŬŶĞŵĞƌŽƉĚŝƚŵŽŵĞŶƚǁĞƌŬnjĂĂŵnjŝũŶďŝũĠĠŶǀĂŶ ĚĞŽƌŐĂŶŝƐĂƟĞƐ͗ŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ͕ĚĞŝŶƐƚĞůůŝŶŐƐĂĐĐŽƵŶƚĂŶƚ͕hK͕/ŶƐƉĞĐƟĞǀĂŶŚĞƚKŶĚĞƌǁŝũƐŝ͘Ś͘ď͘ ZĞŬĞŶƐĐŚĂƉĞŶ;ĚĞďĞůĞŝĚƐĚŝƌĞĐƟĞƐǀĂŶͿŚĞƚŵŝŶŝƐƚĞƌŝĞǀĂŶKt͘sŽŽƌĂĐƚŽƌĞŶŐĞůĚƚĚĂƚnjŝũŽƉŐƌŽŶĚǀĂŶŚĞƚ /ŶƐƚĞůůŝŶŐƐďĞƐůƵŝƚǀĂŶĚĞŽŵŵŝƐƐŝĞǁŽƌĚĞŶŐĞĂĐŚƚĂĂŶŚĞƚŽŶĚĞƌnjŽĞŬǀĂŶĚĞŽŵŵŝƐƐŝĞŵĞĞƚĞǁĞƌŬĞŶ ͚ĞƚƌŽŬŬĞŶĞŶ͛͗ƉĞƌƐŽŶĞŶĚŝĞďĞƚƌŽŬŬĞŶnjŝũŶŽĨďĞƚƌŽŬŬĞŶnjŝũŶŐĞǁĞĞƐƚďŝũĚĞƚĞŽŶĚĞƌnjŽĞŬĞŶĐĂƐƵƐ͗ĂͿŝŶŚƵŶƌŽů ĂůƐĞĞŶƌĞůĞǀĂŶƚĞƐƚĂŬĞŚŽůĚĞƌ;ŝŶƚĞƌŶŽĨĞdžƚĞƌŶͿĚĂŶǁĞůďͿĂůƐǀŽŽƌŵĂůŝŐƚŽĞnjŝĐŚƚŚŽƵĚĞƌ͕ǀŽŽƌŵĂůŝŐďĞƐƚƵƵƌƐůŝĚŽĨ ĞdžͲǁĞƌŬŶĞŵĞƌǀĂŶĞĞŶĂĐƚŽƌ͘sŽŽƌďĞƚƌŽŬŬĞŶĞŶŐĞůĚƚĚĂƚnjŝũŽƉŐƌŽŶĚǀĂŶŚĞƚ/ŶƐƚĞůůŝŶŐƐďĞƐůƵŝƚǀĂŶĚĞŽŵŵŝƐƐŝĞ ŶŝĞƚĚĂŶǁĞůŚŽŽŐƵŝƚŝŶĚŝƌĞĐƚǀĞƌƉůŝĐŚƚnjŝũŶƚŽƚŚĞƚǀĞƌůĞŶĞŶǀĂŶŵĞĚĞǁĞƌŬŝŶŐĂĂŶŚĞƚŽŶĚĞƌnjŽĞŬǀĂŶĚĞŽŵŵŝƐƐŝĞ
ϵϵ
͚,ŽŽƌĞŶǁĞĚĞƌŚŽŽƌ͛͗ŚĞƚŚŽƌĞŶǀĂŶĚŝĞĂĐƚŽƌĞŶĞŶďĞƚƌŽŬŬĞŶĞŶŽǀĞƌǁŝĞŝŶŚĞƚĐŽŶĐĞƉƚͲĚĞĞůƌĂƉƉŽƌƚƵŝƚƐƉƌĂŬĞŶ ǁŽƌĚĞŶŐĞĚĂĂŶ͕ŽǀĞƌĚŝĞĚĞůĞŶǀĂŶŚĞƚĐŽŶĐĞƉƚͲĚĞĞůƌĂƉƉŽƌƚĚŝĞŚĞŶďĞƚƌĞīĞŶ ͚/ŶƚĞƌǀŝĞǁƐ͛͗ŚĞƚĂĐƟĞĨďĞǀƌĂŐĞŶǀĂŶĂĐƚŽƌĞŶͬďĞƚƌŽŬŬĞŶĞŶŽǀĞƌŐĞďůĞŬĞŶĨĞŝƚĞŶĞŶŽŵƐƚĂŶĚŝŐŚĞĚĞŶ͕ƚĞŶĞŝŶĚĞ ƚĞŬŽŵĞŶƚŽƚǀĞƌŝĮĐĂƟĞĞŶͬŽĨĚƵŝĚŝŶŐǀĂŶĚŝĞĨĞŝƚĞŶĞŶŽŵƐƚĂŶĚŝŐŚĞĚĞŶ͖ĚĞnjĞŝŶƚĞƌǀŝĞǁƐǀŝŶĚĞŶƉůĂĂƚƐďŝŶŶĞŶ ĚĞĚĞĞůŽŶĚĞƌnjŽĞŬĞŶĂůƐŽŽŬĚŽŽƌĚĞŽŵŵŝƐƐŝĞ ͚'ĞŢŶƚĞƌǀŝĞǁĚĞ͛͗ĞĞŶďĞƚƌŽŬŬĞŶĞŽĨĂĐƚŽƌĚŝĞǁŽƌĚƚŐĞŢŶƚĞƌǀŝĞǁĚĚŽŽƌĚĞŽŵŵŝƐƐŝĞŽĨĚŝĞŶƐŽŶĚĞƌnjŽĞŬĞƌƐ
ϭ͘
KŶĚĞƌƐƚĞƵŶŝŶŐ
ĞŽŵŵŝƐƐŝĞǁŽƌĚƚŝŶĚĞƵŝƚŽĞĨĞŶŝŶŐǀĂŶŚĂĂƌŽƉĚƌĂĐŚƚŽŶĚĞƌƐƚĞƵŶĚĚŽŽƌĞĞŶƐĞĐƌĞƚĂƌŝĂĂƚ͘,ĞƚƐĞĐƌĞƚĂƌŝĂĂƚŝƐ ŽŶĚĞƌŐĞďƌĂĐŚƚďŝũŚĞƚĞŶƚƌƵŵǀŽŽƌƌďĞŝĚƐǀĞƌŚŽƵĚŝŶŐĞŶKǀĞƌŚĞŝĚƐƉĞƌƐŽŶĞĞů;KWͿĞŶŝƐŐĞŚƵŝƐǀĞƐƚĂĂŶŚĞƚ >ĂŶŐĞsŽŽƌŚŽƵƚƚĞĞŶ,ĂĂŐ͘ ĞŽŵŵŝƐƐŝĞǀĞƌůĞĞŶƚǀŽŽƌƚƐĂĂŶĞdžƚĞƌŶŽŶĚĞƌnjŽĞŬĞƌƐŽƉĚƌĂĐŚƚǁĞƌŬnjĂĂŵŚĞĚĞŶƚĞǀĞƌƌŝĐŚƚĞŶ͖ĚĞƐĞĐƌĞƚĂƌŝƐ ǀĂŶĚĞŽŵŵŝƐƐŝĞƐƚƵƵƌƚĚĞĞdžƚĞƌŶŽŶĚĞƌnjŽĞŬĞƌƐĂĂŶ͘
Ϯ͘
KƉnjĞƚǀĂŶŚĞƚŽŶĚĞƌnjŽĞŬ
,ĞƚŽŶĚĞƌnjŽĞŬǀĂŶĚĞŽŵŵŝƐƐŝĞďĞƐƚĂĂƚƵŝƚĚĞǀŽůŐĞŶĚĞƐƚĂƉƉĞŶ͗
ϯ͘
Ă͘ KƉǀƌĂŐĞŶǀĂŶŝŶĨŽƌŵĂƟĞďŝũĂĐƚŽƌĞŶ ď͘ KŶĚĞƌnjŽĞŬŝ͘Ś͘Ŭ͘ǀ͘ĨĂĐƞŝŶĚŝŶŐĚŽŽƌĞĞŶŽŶĂĬĂŶŬĞůŝũŬĂĐĐŽƵŶƚĂŶƚƐŬĂŶƚŽŽƌŶĂĂƌŚĞƚǀĞƌƟĐĂĂůŝŶƚĞƌŶ ƚŽĞnjŝĐŚƚ͖ĚĞƵŝƚŬŽŵƐƚĞŶǀĂŶĚŝƚŽŶĚĞƌnjŽĞŬǁŽƌĚĞŶďĞƐĐŚƌĞǀĞŶŝŶĞĞŶĚĞĞůƌĂƉƉŽƌƚĂŐĞ Đ͘ KŶĚĞƌnjŽĞŬŝ͘Ś͘Ŭ͘ǀ͘ĨĂĐƞŝŶĚŝŶŐĚŽŽƌĞĞŶďĞƐƚƵƵƌƐŬƵŶĚŝŐĞdžƉĞƌƚŶĂĂƌŚĞƚǀĞƌƟĐĂĂůĞdžƚĞƌŶƚŽĞnjŝĐŚƚ͖ĚĞ ƵŝƚŬŽŵƐƚĞŶǀĂŶĚŝƚŽŶĚĞƌnjŽĞŬǁŽƌĚĞŶďĞƐĐŚƌĞǀĞŶŝŶĞĞŶĚĞĞůƌĂƉƉŽƌƚĂŐĞ Ě͘ KŶĚĞƌnjŽĞŬŝ͘Ś͘Ŭ͘ǀ͘ďĞƐĐŚƌŝũǀŝŶŐĚŽŽƌŚĞƚƐĞĐƌĞƚĂƌŝĂĂƚǀĂŶĚĞĐŽŶƚĞdžƚǁĂĂƌďŝŶŶĞŶŵĂƌĂŶƟƐ KŶĚĞƌǁŝũƐŐƌŽĞƉnjŝĐŚŐĞĚƵƌĞŶĚĞĚĞŽŶĚĞƌnjŽĞŬƐƉĞƌŝŽĚĞŚĞĞŌŽŶƚǁŝŬŬĞůĚ͖ĚĞƵŝƚŬŽŵƐƚĞŶǀĂŶĚŝƚ ŽŶĚĞƌnjŽĞŬǁŽƌĚĞŶďĞƐĐŚƌĞǀĞŶŝŶĞĞŶĚĞĞůƌĂƉƉŽƌƚĂŐĞ Ğ͘ / ŶŚĞƚŬĂĚĞƌǀĂŶĚĞĚĞĞůŽŶĚĞƌnjŽĞŬĞŶǀŝŶĚĞŶŵĞƚĂĐƚŽƌĞŶĞŶďĞƚƌŽŬŬĞŶĞŶŝŶƚĞƌǀŝĞǁƐƉůĂĂƚƐǁĂĂƌǀĂŶ ǀĞƌƐůĂŐǁŽƌĚƚŽƉŐĞƐƚĞůĚ͖ŐĞŢŶƚĞƌǀŝĞǁĚĞŶŚĞďďĞŶĚĞŵŽŐĞůŝũŬŚĞŝĚŐĞƐƉƌĞŬƐǀĞƌƐůĂŐĞŶƚĞĐŽƌƌŝŐĞƌĞŶŽƉ ĨĞŝƚĞůŝũŬĞŽŶũƵŝƐƚŚĞĚĞŶĞŶŽŵĂĂŶŚĞƚǀĞƌƐůĂŐĞĞŶŶĂƐĐŚƌŝŌƚŽĞƚĞǀŽĞŐĞŶŵĞƚĂĂŶǀƵůůĞŶĚĞŝŶĨŽƌŵĂƟĞŽĨ nadere inzichten Ĩ͘ ůǀŽƌĞŶƐĞĞŶĚĞĞůƌĂƉƉŽƌƚǁŽƌĚƚǀĂƐƚŐĞƐƚĞůĚǁŽƌĚĞŶĚŝĞĂĐƚŽƌĞŶͬďĞƚƌŽŬŬĞŶĞŶŐĞŚŽŽƌĚŽǀĞƌǁŝĞŝŶŚĞƚ ĐŽŶĐĞƉƚͲĚĞĞůƌĂƉƉŽƌƚƵŝƚƐƉƌĂŬĞŶǁŽƌĚĞŶŐĞĚĂĂŶ͕ŽǀĞƌĚŝĞĚĞůĞŶǀĂŶŚĞƚĐŽŶĐĞƉƚͲĚĞĞůƌĂƉƉŽƌƚĚŝĞŚĞŶ ďĞƚƌĞīĞŶ Ő͘ K ŶƚǁŝŬŬĞůŝŶŐǀĂŶŚĞƚǁĂĂƌĚĞƌŝŶŐƐŬĂĚĞƌǀĂŶĚĞŽŵŵŝƐƐŝĞŽƉŐƌŽŶĚǁĂĂƌǀĂŶĚĞĨĞŝƚĞŶĞŶďĞǀŝŶĚŝŶŐĞŶ te duiden zijn Ś͘ /ŶƚĞƌǀŝĞǁƐĚŽŽƌĚĞŽŵŵŝƐƐŝĞŵĞƚĂĐƚŽƌĞŶĞŶƌĞůĞǀĂŶƚĞďĞƚƌŽŬŬĞŶĞŶ͖ǀĞƌƐůĂŐůĞŐŐŝŶŐǀĂŶĚĞŝŶƚĞƌǀŝĞǁƐ ĞŶĚĞŵŽŐĞůŝũŬŚĞŝĚǀŽŽƌŐĞŢŶƚĞƌǀŝĞǁĚĞŶĚĂĂƌŽƉƚĞƌĞĂŐĞƌĞŶ ŝ͘ sĂƐƚƐƚĞůůĞŶǀĂŶŚĞƚĞŝŶĚƌĂƉƉŽƌƚ ũ͘ dĞŶƐůŽƩĞĞǀĂůƵĞĞƌƚĚĞŽŵŵŝƐƐŝĞŚĂĂƌǁĞƌŬnjĂĂŵŚĞĚĞŶĞŶďĞƐůƵŝƚnjŝũƚŽƚĂĨƌŽŶĚŝŶŐĚĂŶǁĞůƚŽƚ eventuele vervolgwerkzaamheden.
ZĞĐŚƚŵĂƟŐǀĞƌŐĂƌĞŶĞŶͬŽĨŐĞďƌƵŝŬĞŶǀĂŶŐĞŐĞǀĞŶƐ
,ĞƚŽŶĚĞƌnjŽĞŬĚĂƚĚŽŽƌĞŶŶĂŵĞŶƐĚĞŽŵŵŝƐƐŝĞǁŽƌĚƚƵŝƚŐĞǀŽĞƌĚ͕ǁŽƌĚƚŽƉďĞŚŽŽƌůŝũŬĞĞŶnjŽƌŐǀƵůĚŝŐĞǁŝũnjĞ ǀĞƌƌŝĐŚƚ͘ŝƚŚŽƵĚƚŽŶĚĞƌŵĞĞƌŝŶĚĂƚĚĞŽŵŵŝƐƐŝĞ͕ŚĞƚƐĞĐƌĞƚĂƌŝĂĂƚĞŶĚĞĞdžƚĞƌŶŽŶĚĞƌnjŽĞŬĞƌƐnjŝĐŚŽŶƚŚŽƵĚĞŶ ǀĂŶŚĞƚŽŶƌĞĐŚƚŵĂƟŐǀĞƌŐĂƌĞŶǀĂŶŐĞŐĞǀĞŶƐĞŶnjŝĐŚŽŶƚŚŽƵĚĞŶǀĂŶŚĞƚŐĞďƌƵŝŬĞŶǀĂŶŽŶƌĞĐŚƚŵĂƟŐǀĞƌŬƌĞŐĞŶ ŐĞŐĞǀĞŶƐ͘ /ŶŚĂĂƌƌĂƉƉŽƌƚĂŐĞĚŽĞƚĚĞŽŵŵŝƐƐŝĞŵĞĚĞĚĞůŝŶŐŽǀĞƌĚĞǁŝũnjĞǀĂŶŚĞƚǀĞƌŬƌŝũŐĞŶĞŶͬŽĨŚĞƚŐĞďƌƵŝŬǀĂŶ ŐĞŐĞǀĞŶƐƚĞŶďĞŚŽĞǀĞǀĂŶnjŝũŶƌĂƉƉŽƌƚĂŐĞƐ͘
ϰ͘
'ƌŽŶĚƐůĂŐǀŽŽƌŚĞƚǀĞƌŐĂƌĞŶǀĂŶŬĞŶŶŝƐĞŶŝŶĨŽƌŵĂƟĞďŝũŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ
sŽŽƌnjŽǀĞƌŚĞƚŽŶĚĞƌnjŽĞŬǀĂŶĚĞŽŵŵŝƐƐŝĞďĞƚƌĞŬŬŝŶŐŚĞĞŌŽƉĚĞƐĞĐƚŽƌǀĂŶĚĞĞĚƵĐĂƟĞĞŶŚĞƚ ďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͕ǀĞƌǀƵůƚĚĞŽŵŵŝƐƐŝĞŚĂĂƌƚĂĂŬŽƉďĂƐŝƐǀĂŶĂƌƟŬĞůϮ͘ϱ͘ϲĚĂŶǁĞůĂƌƟŬĞůϮ͘ϱ͘ϭϬũƵŶĐƚŽ ĂƌƟŬĞůϮ͘ϱ͘ϲǀĂŶĚĞtĞƚĞĚƵĐĂƟĞĞŶďĞƌŽĞƉƐŽŶĚĞƌǁŝũƐ͘,ĞƚďĞǀŽĞŐĚŐĞnjĂŐǀĂŶĚĞŝŶƐƚĞůůŝŶŐǀĞƌƐƚƌĞŬƚĐŽŶĨŽƌŵ ŚĞƚďĞƉĂĂůĚĞŝŶĂƌƟŬĞůϮ͘ϱ͘ϲǀĂŶŐĞŶŽĞŵĚĞǁĞƚĂĂŶĚĞŽŵŵŝƐƐŝĞĂůůĞŝŶůŝĐŚƟŶŐĞŶĚŝĞĚĞŽŵŵŝƐƐŝĞǀŽŽƌ ĚĞƵŝƚǀŽĞƌŝŶŐǀĂŶŚĂĂƌƚĂĂŬŶŽĚŝŐŽŽƌĚĞĞůƚ͘ĞŽŵŵŝƐƐŝĞŬƌŝũŐƚĚĞƐŐĞǀƌĂĂŐĚŝŶnjĂŐĞŝŶŝŶĨŽƌŵĂƟĞ͕ďŽĞŬĞŶĞŶ ďĞƐĐŚĞŝĚĞŶ͘
ϭϬϬ
sŽŽƌnjŽǀĞƌŚĞƚŽŶĚĞƌnjŽĞŬǀĂŶĚĞŽŵŵŝƐƐŝĞďĞƚƌĞŬŬŝŶŐŚĞĞŌŽƉĚĞƐĞĐƚŽƌǀĂŶŚĞƚǀŽŽƌƚŐĞnjĞƚŽŶĚĞƌǁŝũƐ͕ǀĞƌǀƵůƚ ĚĞŽŵŵŝƐƐŝĞŚĂĂƌƚĂĂŬŽƉďĂƐŝƐǀĂŶĂƌƟŬĞůϭϵǀĂŶŚĞƚĞŬŽƐƟŐŝŶŐƐďĞƐůƵŝƚtsK͘,ĞƚďĞǀŽĞŐĚŐĞnjĂŐǀĂŶĚĞ ƐĐŚŽŽůǀĞƌƐƚƌĞŬƚĐŽŶĨŽƌŵŚĞƚďĞƉĂĂůĚĞŝŶĚĂƚĂƌƟŬĞůϭϵĂĂŶĚĞŽŵŵŝƐƐŝĞĂůůĞŝŶůŝĐŚƟŶŐĞŶĚŝĞĚĞŽŵŵŝƐƐŝĞ ǀŽŽƌĚĞƵŝƚǀŽĞƌŝŶŐǀĂŶŚĂĂƌƚĂĂŬŶŽĚŝŐŽŽƌĚĞĞůƚ͘ĞŽŵŵŝƐƐŝĞŬƌŝũŐƚĚĞƐŐĞǀƌĂĂŐĚŝŶnjĂŐĞŝŶŝŶĨŽƌŵĂƟĞ͕ďŽĞŬĞŶ ĞŶďĞƐĐŚĞŝĚĞŶ͘
ϱ͘
dĞǀĞƌůĞŶĞŶŵĞĚĞǁĞƌŬŝŶŐĚŽŽƌŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉ
ĞŽŵŵŝƐƐŝĞǀĞƌŐĂĂƌƚŬĞŶŶŝƐĞŶŝŶĨŽƌŵĂƟĞǀŽŽƌnjŽǀĞƌĚĂƚǀŽŽƌĚĞǀĞƌǀƵůůŝŶŐǀĂŶŚĂĂƌƚĂĂŬƌĞĚĞůŝũŬĞƌǁŝũƐŶŽĚŝŐ ŝƐ͘ŝũĞĞŶǀĞƌnjŽĞŬĂĂŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉŽŵŝŶůŝĐŚƟŶŐĞŶƚĞǀĞƌƐƚƌĞŬŬĞŶŐĞĞŌnjŝũĚĞŐƌŽŶĚƐůĂŐĂĂŶŽƉ ŐƌŽŶĚǁĂĂƌǀĂŶĚĂƚǀĞƌnjŽĞŬǁŽƌĚƚŐĞĚĂĂŶĞŶŚĞƚĚŽĞůǁĂĂƌǀŽŽƌĚĞŝŶůŝĐŚƟŶŐĞŶǁŽƌĚĞŶŐĞǀƌĂĂŐĚ͘ EĂĂƌĂĂŶůĞŝĚŝŶŐǀĂŶĚĞǀĞƌŬƌĞŐĞŶŝŶůŝĐŚƟŶŐĞŶŬƵŶŶĞŶĂĂŶŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉǀĞƌŚĞůĚĞƌŝŶŐƐǀƌĂŐĞŶǁŽƌĚĞŶ ŐĞƐƚĞůĚŽĨŬƵŶŶĞŶŶĂĚĞƌĞŝŶůŝĐŚƟŶŐĞŶǁŽƌĚĞŶŝŶŐĞǁŽŶŶĞŶ͘ŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉǁĞƌŬƚŚŝĞƌĂĂŶŵĞĞ͘ dĞǀĞŶƐĨĂĐŝůŝƚĞĞƌƚŵĂƌĂŶƟƐKŶĚĞƌǁŝũƐŐƌŽĞƉĚĞŝŶƚĞƌŶƚŽĞnjŝĐŚƚŚŽƵĚĞƌƐ͕ďĞƐƚƵƵƌƐůĞĚĞŶĞŶͬŽĨŵĞĚĞǁĞƌŬĞƌƐ ĚƵƐĚĂŶŝŐĚĂƚnjŝũͲĚĞƐŐĞǀƌĂĂŐĚĚŽŽƌĚĞŽŵŵŝƐƐŝĞʹǀŽůǁĂĂƌĚŝŐŬƵŶŶĞŶƉĂƌƟĐŝƉĞƌĞŶŝŶŚĞƚǀĞƌƐƚƌĞŬŬĞŶǀĂŶ ŝŶĨŽƌŵĂƟĞĂĂŶĚĞŽŵŵŝƐƐŝĞĞŶŝŶĚĞŝŶƚĞƌǀŝĞǁƐ͘
ϲ͘
ZĂƉƉŽƌƚĂŐĞƐĨĞŝƚĞŶŽŶĚĞƌnjŽĞŬ
ĞŝŶƚĞƌǀŝĞǁǀĞƌƐůĂŐĞŶĞŶŚĞƚŽŶĚĞƌnjŽĞŬƐĚŽƐƐŝĞƌǀĂŶĚĞĂĐĐŽƵŶƚĂŶƚƌĞƐƉ͘ĚĞďĞƐƚƵƵƌƐŬƵŶĚŝŐĞdžƉĞƌƚ;ŚĞƚ ĚŽƐƐŝĞƌŽŵǀĂƚĄůůĞŝŶĨŽƌŵĂƟĞĚŝĞďŝũĚĞĂĐĐŽƵŶƚĂŶƚͬďĞƐƚƵƵƌƐŬƵŶĚŝŐĞdžƉĞƌƚďĞŬĞŶĚŝƐͿnjŝũŶƚĞŶƟũĚĞǀĂŶĚĞ ŽŶĚĞƌnjŽĞŬƐƉĞƌŝŽĚĞďĞƐĐŚŝŬďĂĂƌĞŶƚŽĞŐĂŶŬĞůŝũŬǀŽŽƌĚĞŽŵŵŝƐƐŝĞ͘ ĞĂĐĐŽƵŶƚĂŶƚΘďĞƐƚƵƵƌƐŬƵŶĚŝŐĞdžƉĞƌƚĚŽĞŶŝŶĞĞŶĚĞĞůƌĂƉƉŽƌƚĂŐĞƐĂĂŶĚĞŽŵŵŝƐƐŝĞǀĞƌƐůĂŐǀĂŶŚƵŶ ďĞǀŝŶĚŝŶŐĞŶ͘ĞŝŶŚŽƵĚǀĂŶĚĞnjĞĚĞĞůƌĂƉƉŽƌƚĂŐĞƐďĞŚŽŽƌƚƚŽƚĚĞǀĞƌĂŶƚǁŽŽƌĚĞůŝũŬŚĞŝĚǀĂŶĚĞĂĐĐŽƵŶƚĂŶƚΘ ďĞƐƚƵƵƌƐŬƵŶĚŝŐĞdžƉĞƌƚ͘ĞĚĞĞůƌĂƉƉŽƌƚĂŐĞƐŬƵŶŶĞŶĂůƐďŝũůĂŐĞǁŽƌĚĞŶŵĞĞŐĞŶŽŵĞŶŝŶĚĞĞŝŶĚƌĂƉƉŽƌƚĂŐĞǀĂŶ ĚĞŽŵŵŝƐƐŝĞ͘ ĞĚĞĞůƌĂƉƉŽƌƚĂŐĞƐǁŽƌĚĞŶƵŝƚŐĞďƌĂĐŚƚĂĂŶĚĞŽŵŵŝƐƐŝĞĞŶnjŝũŶůŽƵƚĞƌďĞƐƚĞŵĚǀŽŽƌŐĞďƌƵŝŬĚŽŽƌĚĞ ŽŵŵŝƐƐŝĞŝŶŚĂĂƌŽŽƌĚĞĞůƐǀŽƌŵŝŶŐ͘
7.
Interviews door de Commissie Ă͘ ĞŽŵŵŝƐƐŝĞnjĂůŵĞƚĂĐƚŽƌĞŶĞŶƌĞůĞǀĂŶƚĞďĞƚƌŽŬŬĞŶĞŶŝŶƚĞƌǀŝĞǁƐŚŽƵĚĞŶ͘ĐƚŽƌĞŶĞŶďĞƚƌŽŬŬĞŶĞŶ ǁŽƌĚĞŶŚŝĞƌƚŽĞǀĂŶƵŝƚŚĞƚƐĞĐƌĞƚĂƌŝĂĂƚƟũĚŝŐŽƉĚĞŚŽŽŐƚĞŐĞƐƚĞůĚ͘dĞǀĞŶƐǁŽƌĚĞŶĂĐƚŽƌĞŶĞŶ ďĞƚƌŽŬŬĞŶĞŶǀŽŽƌĂĨŐĞŢŶĨŽƌŵĞĞƌĚŽǀĞƌĚĞƚĞǀĞƌǁĂĐŚƚĞŶŚŽŽĨĚůŝũŶǀĂŶĚĞďĞǀƌĂŐŝŶŐĞŶŽǀĞƌĚĞŝŶŚŽƵĚ van dit protocol. ď͘ ĞŝŶĨŽƌŵĂƟĞĚŝĞĂĂŶĚĞŽŵŵŝƐƐŝĞǁŽƌĚƚǀĞƌƐƚƌĞŬƚƟũĚĞŶƐŝŶƚĞƌǀŝĞǁƐ͕ǁŽƌĚƚǀĞƌƚƌŽƵǁĞůŝũŬďĞŚĂŶĚĞůĚ͘ ŝƚďĞƚĞŬĞŶƚĚĂƚnjŝũĂůůĞĞŶĚŽŽƌĚĞŽŵŵŝƐƐŝĞǁŽƌĚƚŐĞďƌƵŝŬƚŝŶŚĞƚŬĂĚĞƌǀĂŶŚĞƚŽŶĚĞƌŚĂǀŝŐĞ onderzoek. Đ͘ /ŶĚĞƌĂƉƉŽƌƚĂŐĞǀĂŶĚĞŽŵŵŝƐƐŝĞnjĂůŐĞĞŶƚŽƚƉĞƌƐŽŶĞŶŚĞƌůĞŝĚďĂƌĞŝŶĨŽƌŵĂƟĞǁŽƌĚĞŶŽƉŐĞŶŽŵĞŶ ĞŶnjƵůůĞŶŐĞĞŶƉĞƌƐŽŶĞŶǁŽƌĚĞŶŐĞŶŽĞŵĚŝŶĚŝĞŶĚĞǀĞƌƐƚƌĞŬŬĞƌƐǀĂŶĚĞŝŶĨŽƌŵĂƟĞĚĂƚŚĞďďĞŶ ŐĞǀƌĂĂŐĚŽĨĚĞŽŵŵŝƐƐŝĞŚĞƚǀĞƌƚƌŽƵǁĞůŝũŬĞŬĂƌĂŬƚĞƌǀĂŶĚĞŝŶĨŽƌŵĂƟĞŚĞĞŌŵŽĞƚĞŶďĞŐƌŝũƉĞŶ͘ŝƚ ŐĞůĚƚŽŽŬǀŽŽƌĂŶĚĞƌĞŵĞĚĞĚĞůŝŶŐĞŶǀĂŶĚĞŽŵŵŝƐƐŝĞŶĂĂƌďƵŝƚĞŶ͘ Ě͘ ĞŝŶƉƵŶƚĐďĞƐĐŚƌĞǀĞŶŚĂŶĚĞůǁŝũnjĞŐĞůĚƚŶŝĞƚǀŽŽƌƉĞƌƐŽŶĞŶĚŝĞĞĞŶĨƵŶĐƟĞǀĞƌǀƵůůĞŶŽĨŚĞďďĞŶ ǀĞƌǀƵůĚďŝũĚĞ;ƌĞĐŚƚƐǀŽŽƌŐĂŶŐĞƌƐǀĂŶĚĞͿZĂĂĚǀĂŶdŽĞnjŝĐŚƚĞŶŚĞƚŽůůĞŐĞǀĂŶĞƐƚƵƵƌǀĂŶŵĂƌĂŶƟƐ KŶĚĞƌǁŝũƐŐƌŽĞƉ͕ĞŶǀŽŽƌ;ŽƵĚͿďĞǁŝŶĚƐůŝĞĚĞŶ͘ Ğ͘ s ĂŶĚĞŝŶƚĞƌǀŝĞǁƐĚŝĞĚĞŽŵŵŝƐƐŝĞŚŽƵĚƚǁŽƌĚĞŶŐĞƐƉƌĞŬƐǀĞƌƐůĂŐĞŶŐĞŵĂĂŬƚ͘dĞŶďĞŚŽĞǀĞĚĂĂƌǀĂŶ ǁŽƌĚƚŚĞƚŐĞƐƉƌĞŬŽƉĚĞďĂŶĚǀĂƐƚŐĞůĞŐĚ͕ƚĞŶnjŝũĚĞŐĞŢŶƚĞƌǀŝĞǁĚĞĚĂĂƌďĞnjǁĂĂƌƚĞŐĞŶŚĞĞŌ͘Ğ ďĂŶĚŽƉŶĂŵĞŶǁŽƌĚĞŶǀĞƌŶŝĞƟŐĚŶĂĚĂƚŚĞƚǀĞƌƐůĂŐĚĞĮŶŝƟĞĨŝƐǀĂƐƚŐĞƐƚĞůĚ͘ Ĩ͘ Ğ ƚŐĞƐƉƌĞŬƐǀĞƌƐůĂŐʹĚĂƚĚŽŽƌŐĂĂŶƐŐĞĞŶǁŽŽƌĚĞůŝũŬǀĞƌƐůĂŐnjĂůnjŝũŶʹǁŽƌĚƚĂĂŶĚĞŐĞŢŶƚĞƌǀŝĞǁĚĞ ǀŽŽƌŐĞůĞŐĚ͘ŽŽƌŚĞŵͬŚĂĂƌŐĞĐŽŶƐƚĂƚĞĞƌĚĞŽŶũƵŝƐƚŚĞĚĞŶŝŶŚĞƚǀĞƌƐůĂŐnjƵůůĞŶ͕ĞǀĞŶƚƵĞĞůŶĂǀĞƌŐĞůŝũŬŝŶŐ ŵĞƚĚĞďĂŶĚŽƉŶĂŵĞ͕ŐĞĐŽƌƌŝŐĞĞƌĚǁŽƌĚĞŶ͘ŽǀĞŶĚŝĞŶŬĂŶŐĞŢŶƚĞƌǀŝĞǁĚĞŝŶĞĞŶŶĂƐĐŚƌŝŌďŝũŚĞƚ ǀĞƌƐůĂŐĂĂŶǀƵůůĞŶĚĞŝŶĨŽƌŵĂƟĞǀĞƌƐƚƌĞŬŬĞŶŽĨŶĂĚĞƌĞŝŶnjŝĐŚƚĞŶŶĂĂƌǀŽƌĞŶďƌĞŶŐĞŶ͘ Ő͘ , ĞƚŐĞƐƉƌĞŬƐǀĞƌƐůĂŐǁŽƌĚƚĚĞĮŶŝƟĞĨǀĂƐƚŐĞƐƚĞůĚŶĂĚĂƚĚĞƌĞĂĐƟĞǀĂŶĚĞŐĞŢŶƚĞƌǀŝĞǁĚĞŝƐŽŶƚǀĂŶŐĞŶŽĨ ďŝŶŶĞŶĞĞŶĚŽŽƌĚĞŽŵŵŝƐƐŝĞŐĞƐƚĞůĚĞƌĞĚĞůŝũŬĞƚĞƌŵŝũŶŐĞĞŶƌĞĂĐƟĞŝƐŽŶƚǀĂŶŐĞŶ͘
ϭϬϭ
ϴ͘
ŝŶĚƌĂƉƉŽƌƚĂŐĞŽŵŵŝƐƐŝĞ
ĞŽŵŵŝƐƐŝĞďƌĞŶŐƚǀſſƌϭϱŽŬƚŽďĞƌϮϬϭϮĞĞŶĞŝŶĚƌĂƉƉŽƌƚĂŐĞƵŝƚĂĂŶĚĞŵŝŶŝƐƚĞƌ͘/ŶĚŝĞŶĚĞŽŵŵŝƐƐŝĞ ǀŽŽƌnjŝĞƚĚĂƚnjŝũĚĞŝŶĚŝƚďĞƐůƵŝƚŐĞƐƚĞůĚĞƌĂƉƉŽƌƚĂŐĞƚĞƌŵŝũŶnjĂůŽǀĞƌƐĐŚƌŝũĚĞŶ͕ƐƚĞůƚnjŝũĚĞŵŝŶŝƐƚĞƌĚĂĂƌǀĂŶĚŝƌĞĐƚ ŝŶŬĞŶŶŝƐ͘ŝũŐĞĞŌĚĂĂƌďŝũĞĞŶŝŶĚŝĐĂƟĞǀĂŶĚĞƚĞƌŵŝũŶǁĂĂƌŽƉĚĞƌĂƉƉŽƌƚĂŐĞǁĞůnjĂůnjŝũŶĂĨŐĞƌŽŶĚ͘
ϵ͘
KƉĞŶďĂĂƌŚĞŝĚ
ZĂƉƉŽƌƚĞŶ͕ŶŽƟƟĞƐ͕ǀĞƌƐůĂŐĞŶĞŶĂŶĚĞƌĞƉƌŽĚƵĐƚĞŶĚŝĞĚŽŽƌŽĨŶĂŵĞŶƐĚĞŽŵŵŝƐƐŝĞǁŽƌĚĞŶǀĞƌǀĂĂƌĚŝŐĚ͕ ǁŽƌĚĞŶŶŝĞƚĚŽŽƌĚĞŽŵŵŝƐƐŝĞŽƉĞŶďĂĂƌŐĞŵĂĂŬƚ͕ŵĂĂƌƵŝƚƐůƵŝƚĞŶĚĂĂŶĚĞŵŝŶŝƐƚĞƌƵŝƚŐĞďƌĂĐŚƚ͘ ĞŽŵŵŝƐƐŝĞǀĞƌƐƚƌĞŬƚƚŽƚŚĞƚƉƵďůŝĐĞƌĞŶǀĂŶŚĂĂƌĞŝŶĚƌĂƉƉŽƌƚŐĞĞŶŝŶĨŽƌŵĂƟĞŽǀĞƌŚĞƚŽŶĚĞƌnjŽĞŬĞŶĚĞ ƌĞƐƵůƚĂƚĞŶĚĂĂƌǀĂŶ͘
ϭϬ͘ ĂŶƐƉƌĞĞŬƉƵŶƚŶĂŵĞŶƐĚĞŽŵŵŝƐƐŝĞ sŽŽƌǀƌĂŐĞŶĂĂŶŽĨŽǀĞƌĚĞŽŵŵŝƐƐŝĞŬĂŶŵĞŶĐŽŶƚĂĐƚŽƉŶĞŵĞŶŵĞƚĚĞƐĞĐƌĞƚĂƌŝƐǀĂŶĚĞŽŵŵŝƐƐŝĞ͗ĚĞŚĞĞƌ ŵƌ͘͘dŚ͘'͘D͘ĚĞ>ĂŶŐĞ͕ƉͬĂKW͕WŽƐƚďƵƐϱϱϲ͕ϮϱϬϭEĞŶ,ĂĂŐ͖ƚĞůĞĨŽŽŶ͗ϬϳϬͲϯϳϲϱϵϯϱ͘/ŶĨŽƌŵĂƟĞŽǀĞƌ ĚĞǁĞƌŬnjĂĂŵŚĞĚĞŶǀĂŶĚĞŽŵŵŝƐƐŝĞŝƐƚĞǀŝŶĚĞŶŽƉĚĞǁĞďƐŝƚĞ͗ǁǁǁ͘ŽŶĚĞƌnjŽĞŬĂŵĂƌĂŶƟƐ͘Ŷů͘ŝƚƉƌŽƚŽĐŽůŝƐ ƚĞǀĞŶƐƚĞǀŝŶĚĞŶŽƉĚĞŐĞŶŽĞŵĚĞǁĞďƐŝƚĞǀĂŶĚĞŽŵŵŝƐƐŝĞ͘
ϭϬϮ
