DJHIRURSWLRQDOUHWLUHPHQWLVVHWDW\HDUV  ,QWKHFDVHDWEDUWKHUHLVDUHWLUHPHQWJUDWXLW\SODQEHWZHHQWKHSHWLWLRQHUDQGWKHUHVSRQGHQW ZKLFKSURYLGHVWKHIROORZLQJ 5HWLUHPHQW*UDWXLW\ [[[[  %5HWLUHPHQWXQGHUWKH/DERU&RGH  $Q\HPSOR\HHZKHWKHUODQGEDVHGRIILFHSHUVRQQHORUVKLSERDUGHPSOR\HHZKRVKDOOUHDFKWKH DJH RI VL[W\