You are on page 1of 3

 



/HVVRQ
1LFH
QLFH RIDSURFHVVGHWHUPLQHVWKHVFKHGXOLQJ SULRULW\RID SURFHVV7KHQLFH LV LQ WKHUDQJHV > @
7KH KLJKHU WKH QLFH WKH ORZHU VFKHGXOLQJ SULRULW\ RI WKH SURFHVV D SURFHVV ZLWK QLFH RI  KDV WKH
ORZHVWSULRULW\ 
7KH QLFH FDQ RQO\ EH LQFUHDVHG LH WR ORZHU WKH SULRULW\ RI WKH SURFHVV  2QO\ WKH VXSHUXVHU FDQ
GHFUHDVHLW
7KHGHIDXOWRIDSURFHVVLVWREHJLQZLWKQLFHRI

6<1236,6 VKHOOFRPPDQG
QLFH >QXPEHU@FRPPDQG >DUJXPHQWV@

6<1236,6 SURFHVV SURJUDP


QLFH LQWQXP  LQFUHDVH GHFUHDVH WKHQLFHRIWKHUXQQLQJSURJUDPLQQXP

([DPSOH
!XVUELQQLFH SVO  LQFUHDVLQJWKHQLFHIRUWKHSURFHVVSVOLQ

UHQLFH DOWHUSULRULW\RIUXQQLQJSURFHVVHV

JHWSULRULW\VHWSULRULW\ JHWVHWSURJUDPVFKHGXOLQJSULRULW\

6<1236,6
LQFOXGHV\VW\SHVK!
LQFOXGHWLPHK!
LQFOXGHV\VUHVRXUFHK!

LQW JHWSULRULW\ LQW ZKLFKLQW ZKR 


LQW VHWSULRULW\ LQW ZKLFKLQW ZKRLQW SULR 

'(6&5,37,21
7KH VFKHGXOLQJ SULRULW\ RI WKH SURFHVV SURFHVV JURXS RU XVHU DV LQGLFDWHG E\ ZKLFK DQG ZKR LV
REWDLQHGZLWKWKHJHWSULRULW\ FDOODQGVHWZLWKWKHVHWSULRULW\ FDOO
ZKLFK LVRQHRI 35,2B352&(6635,2B3*53RU35,2B86(5
ZKR LVLQWHUSUHWHGUHODWLYHWRZKLFK DSURFHVVLGHQWLILHUIRU35,2B352&(66SURFHVVJURXSLGHQWLILHU
IRU35,2B3*53DQGDXVHU,'IRU35,2B86(5 
$]HURYDOXHRIZKR GHQRWHVWKHFXUUHQWSURFHVVSURFHVVJURXSRUXVHU
7KH JHWSULRULW\ FDOO UHWXUQV WKH KLJKHVW SULRULW\ ORZHVW QXPHULFDO YDOXH  HQMR\HG E\ DQ\ RI WKH
VSHFLILHGSURFHVVHV

7KHVHWSULRULW\ FDOOVHWVWKHSULRULWLHVRIDOORIWKHVSHFLILHGSURFHVVHVWRWKHVSHFLILHGYDOXH2QO\WKH
VXSHUXVHUPD\ORZHUSULRULWLHV

5(7851 9$/8(6
6LQFH JHWSULRULW\ FDQ OHJLWLPDWHO\ UHWXUQ WKH YDOXH  LW LV QHFHVVDU\ WR FOHDU WKH H[WHUQDO YDULDEOH
HUUQR SULRUWRWKHFDOOWKHQFKHFNLWDIWHUZDUGWRGHWHUPLQHLID LVDQHUURURUDOHJLWLPDWHYDOXH7KH
VHWSULRULW\ FDOOUHWXUQV LIWKHUHLVQRHUURURU LIWKHUHLV

([DPSOHV
RMGICG
PDLQ
^
QLFH  
ZKLOH  
`
 !JFFRQLFH QLFHBF





 !QLFH
>@
 !SVO
8,'3,'33,'35,1,67$7777,0(&200$1'
     2SWV  QLFH
     6SWV  WFVK

RMGICG
LQFOXGHV\VUHVRXUFHK!

PDLQ
^
LQWSULRU

SULRU JHWSULRULW\ 35,2B352&(66JHWSLG  JHWWKHQLFHRIWKHFXUUHQWSURFHVV


SULQWI G?QSULRU 

QLFH  

SULRU JHWSULRULW\ 35,2B352&(66JHWSLG 


SULQWI G?QSULRU 
`
 !JFFRQLFH QLFHBF
 !QLFH


 !XVUELQQLFH QLFH



RMGICG
LQFOXGHV\VUHVRXUFHK!

PDLQ
^
LQWSULRU

VHWSULRULW\ 35,2B352&(66JHWSLG  


SULRU JHWSULRULW\ 35,2B352&(66JHWSLG 
SULQWI G?QSULRU 
`
 !JFFRQLFH QLFHBF


RMGICG
LQFOXGHV\VUHVRXUFHK!

PDLQ
^
VHWSULRULW\ 35,2B86(5JHWXLG   VHWWKHQLFHRIWKHVKHOOWR
`
 !JFFRQLFH QLFHBF
 !QLFH

RMGICG
LQFOXGHV\VUHVRXUFHK!

PDLQ
^
LQWSULRU





SULRU JHWSULRULW\ 35,2B352&(66JHWSLG 


SULQWI G?QSULRU 
`
 !JFFRQLFH QLFHBF
 !QLFH

 !UHQLFH   IRUQLFH DERYH
UHQLFHVHWSULRULW\3HUPLVVLRQGHQLHG

 !UHQLFH 

 !SVO
8,'3,'33,'35,1,67$7777,0(&200$1'
     5SWV  QLFH
     6SWV  WFVK

 !XVHUELQQLFH SVO
8,'3,'33,'35,1,67$7777,0(&200$1'
     5SWV  QLFH
     6SWV  WFVK
     5SWV  SVO

 !NLOO.,//
>@ .LOOHG QLFH

You might also like