3 o -mo iew

ᓗኣ w Ꭳ v o ᚏo
ర 坳mo ᓗᎣᑩ ᑢ w-ᚏmo w ᚏ o ᓗᎣimo vᎣⶽ
ᑢ w-ᚏmo ᓗᎣimo
v䁢 w䁨mo vmw䁨mo ᓗᎣimo i
3 e vmwe we ⺁ ᓗw m ൅ ൅ ңmwңmo ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ᒙ mo

w൅൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅v e
൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ vmw䁨mo ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ w䁨mo
3 ൅ ൅ 䁨i䁨mo
ᘘ o

ᑢ ቨ 香䁕 刈 ᑢ ቨ 香䁕 䁥 䁕ቨ䁟 ⩁䁕 ⩁ ቨ 刈
香䁥 ቨ쳌䁟 刈ቨΎᑢቨ䁕 ⩁ ᑢ 香䁕 ቨ香 䁟

Ꮯvᒙ ర ᚏ wᚏ o o ᑩ
ᑢ ᓗ

3 3 3 ዳ view-mo ᒙ mo
 dp ʦ ƕ ʦ⺁
w൅൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅ ൅쏰 우䁨mo ‫ٺ‬

�ఱ씠 alibr ariibr aఱib씠 a ᕙ ᎟r ᘭ ᎏ Ꮯb w w

Ꭳm i o e 䁨mo
Ꮋ씠l br
ቺlቲ ᒐ br ᣎl። brዲlᘭᎻ br Ꮋ⺁ 䊘 a mo ᢔ w䁨mo wvi䁨mo 쏰 우䁨mo ᓗ Ꮯe
iiᒐ씠 ᎼᏟᑩ씠 � ఱ ⺁᎟ olimo lᒳቲᒐ ቲ ᒐ br Ꮯ ። br ఱ ibr Ꮯ ። br ఱ ⺁r
씠 ዲl 䝘iቲ liir aᒐቲ �ఱ ᏽ lᣎ riጤ 씠 ᒐ iᣎᒐ Ꮯb lጤ rᡧ b᎟r r
liir l씠 ⺁al �r 䝘ll씠 ቲ ᡧ br aዲrఱ br
lᒳb aiጤ ᡧ br ఱ ⺁r ᘭ� aliibr ఱ ።⺁ ᎟ ᏽ䝘 ఱ ibr i⺁i br ቲ ᒐ br ఱᒳᎏ씠
lᑩa⺁r ቺlቲ ᒐ ᏽ䝘 ᏟᎻ ቲ ።ᑩ ቲ ᒐ br l bli depreciations ᘭᏽbr iቲ Ꮯb 씠
።lఱlᣎ l li br
ዲ ibr lᒳᏟ ir Ꮯᑩᏽ br ᘭbl br ቺrዲ ibr i�ఱbr Ꮯ ።씠 ali lᑩa ᎟ l씠 ቲ ᒐ br
ቲ ᒐ br ఱᒳᎏ씠 ⺁ 䝘 llᒳ䝘 r a ዲ ።br bᘭ።br iᑩ b lᏽᘭibቲ lዲl br ᘭlᣎl። br
lቲ i⺁ ᑩ r ቺllᕙ ᎟r l䝘 Ꭳ䁨ᚏe w ᑩ r ⺁r l lii䝘 ᕙ ᎟r ఱᒳᎏ씠
ዲ ibr ᕙ ቺl iir br rii ᣎr a
ᘭbl br libr ቺ 䝘ఱቲ r ᏽ䝘 r ቲ ᒐ br ir 쏰 우䁨mo v- ⺁
iጤ a lቲ ᘭbl br libr 씠 lᎏ�br a alዲlቲ lጤ rᡧ br iᣎᒐ br ib ఱ ⺁ l씠ila
⺁lᣎ
rᡧ b᎟r liiib ⺁al �r 䝘ll씠 ቲ ᡧ br aዲrఱ br 씠 ዲl 䝘iቲ i።⺁ ። br 씠
i�lᎻ br
ᘭ�ఱ ఱ rᡧ b᎟r Ꮯᑩ씠 iᏽቲ br 씠 l r
ቲ ᒐ씠 ⺁ ᘭ r ⺁ ᎟ ᕙ br libr ቲ br
 ʟʦœ⟕ ʦ ॺ᮸ d

༗ॻ 香

ƕॻ‫ ⟕ٺ‬༗ॻ ƃd¦ ༗⟕ ‫ ٺ‬ʱॻ ʦ‫ٺ‬ ༗ॻ 香

률‫ݫ‬ 률‫ݫ‬
률‫ݫ‬
ʦƕॻœ香 ☦ ⺁ d ƕॻ‫⟕ٺ‬ᡨ ʦp ☦

률‫ݫ‬
⺁ dᢄd⟕ ¦ ਀ d

률‫ݫ‬

률⺁ ƕॻ‫ٺ‬ƕ ʦ⟕ ༗ॻ 香 ᮸ ƕ ☦ʱʱ

Ꭳ䁨iᚏ 䁨mo w w mo

lᎏ�b ᘭbrఱ br iᚏ iᣎᒐ br 씠 ዲl ⺁iᏽቲ ቺlᏽ䝘iቲ i።ቲ ዲi� r
l r r l씠 ᑢ w ᓗ w쏰 우䁨mo 䤠 ൅ ᓗ 쏰 우䁨Ꭳm ᚏ 䁨mo w mo 䝘 ᘭbl።br ዲ ibr
ቺlቲ ᒐ씠 iᏽ䝘 ᘭ i br 씠 ᒳ 씠 ‫ ٺ‬iᎻ Ꮋbr i� �ఱ 씠
l bl ᘭa ᎏbr ቲl liጤ ቲ ᒐ br ᘭ iib lዲl ఱ lᑩa⺁r
Ꮯ l br ቺl씠rᡧ b᎟r ቺl lᎻ Ꮯb ቺlቲ ᒐ씠
ar Ꮯb ቺlቲ ᒐ씠
lᘭ 씠᎟r ቺl iir br i⺁i b ቺlቲ ᒐ씠
rial씠 ⺁r ቺlቲ ᒐ br ᘭ䝘 ir lዲl br ఱ ibr lᑩa b ⺁r ቺlቲ ᒐ br ‫ٺ‬
씠i ᘭᘭiibr li br lᑩa⺁l Ꮯᏽ br aఱᏽᎻbr ⺁ l씠 ።br ᎟ l br ᘭlᣎ a i br ᎏblibr
Ꮯ ᘭ ala ᘭᏟ ⺁r bl።b l br ala ᘭ ᎏ Ꮯb ᘭቲఱቲlᏽbr lዲl br ibr iᎻ l ᑢbr
ቺliᣎᒐ br
w ᒙᎣm w w mo 䁨 w l䙛 o  w mo o w o 쏰 우e w i mo 䁨iᚏ Ꭳ
w o i v⺁ - mo ᣓᓗ Ꮯmo wimo ᢔ w䁨mo w ᒙmw w ᓗ aw䁨mo ᢔ w䁨mo
䤠 ൅ l䙛 l䙛 w Ꭳⶽ ‫ ٺ‬i mo ңe ᡽ ర mo ᓗᎣᚏmwⶽ ᘘ ᓗmo Ꭳ䁨ᚏ䁨mo
 w쏰 우䁨Ꭳm v䁢 w䁨mo -mwi䁨mo o e
rii ᣎr ቲ ᒐ br ⺁iᎻቲ ቲ ᒐ br ᘭ iቲ ጤr 씠 bl ⺁ ቺlቲ ᒐ Ꮯb ᘭlᣎl። br blᎻ br ቲ
ቲ ᒐ br

MingLM Ɗ Ã ʕM i Ɗ Ã ʕM 䊘‫ٺ‬n 䊘 ţM§ ŕƊ Ã ʕ 䊘 LŕŬ ʕM ʳʕŕ ʕM §

ʕM§ ʕM Ȟ ʕM Ɗ Ã ʕM
ƕ ☦ʱʱ ॻ

쏰 우䁨mo v ⺁
iᎻ ia libr ⺁lᒳቲ ఱ ⺁ ቲ ᒐ br ᘭ iቲ 䝘 SCF l br ᣎl። br l䁡lbr 䝘
l br iᘭᏽbr 䝘 r ᘭ�ఱ ఱ lᒳ ᘭ� iᏽቲ
w w쏰 우䁨mo w ᚏ o w e 6䤠 ൅ Ꮋ ⺁ lዲl br ఱ iᏟb ᑩi bl 
 ᓗ mo w ᑩ m w쏰 우䁨mo X ൅ Ꮋ lᏽ씠 ll i씠 ᑢ w-mo  ᓗ o 䁨v mo
ቲ ᒐ br ᘭᏽ llara ᑢ w-mo

XXXX ఱ ⺁r ᘭᏽbr ali ቺlቲ ᒐ br ቺllᕙ ᎟r ቺl i씠 aጤ ‫ٺ‬

lዲl br
XXXX ቺl씠rᡧ b᎟r ቺl lᎻ Ꮯb ቺlቲ ᒐ br aጤ
Ꮯ l br
XXXX ar Ꮯb ቺlቲ ᒐ br aጤ
XXXX ఱ ibr lᑩa b ⺁r ቺlቲ ᒐ br aጤ ‫ٺ‬
lዲl br
lዲl ఱ ib ቲ ᒐ씠 ᘭ iቲ
 w쏰 우䁨mo w ᚏ o w e 6䤠 ൅ Ꮋ ⺁ lᘭ 씠᎟r ቺl iir br i⺁i b ᑩi bl 
w쏰 우䁨mo 6 ൅ Ꮋ lᏽ씠 ll i씠 wvᚏeo ᓗe ᑩᓗ ᓗ䁨mo Ꭳ mo 䁨v w
ቲ ᒐ br ᘭᏽ llara wvᚏeቨo wᚏኣ ቨᚏmo -ᚏm

XXXX aఱlఱ br Ꮯibr ᘭ� ali ቺlቲ ᒐ br ቺllᕙ ᎟r ቺl i씠 aጤ ‫ٺ‬

lᘭ 씠r lఱ씠
XXXX lᘭ 씠br ቺl iir br i⺁i b ቺlቲ ᒐ br aጤ
ቺl iirቲ i⺁i b ቲ ᒐ씠 ᘭ iቲ

X ൅ Ꮋ ⺁ ቺlᑩi br i씠 䝘 b rᡧ br i r ቺl iir br ᘭ ᎏ b ᑩi bl 
 ᓗ mo wᑩ m o w쏰 우䁨mo 䤠 ൅ Ꮋ lᏽ씠 ll i씠 v రimo wᚏኣ ቨᚏmo
ቲ ᒐ br ᘭᏽ llara ᑢ w-mo

XXXX ᘭ Ꮋbr ቺl iir br aጤ X

XXXX ఱ ibr lᑩa b ⺁r ቺlቲ ᒐ br aጤ ‫ٺ‬
lዲl br
ቺl iirቲ ᘭ ᎏ b ቲ ᒐ씠 ᘭ iቲ

w쏰 우䁨mo w ᚏ o w e 6䤠 ൅ Ꮋ ⺁ rఱ씠 ᒳ ᕙ ቺl씠rᡧ bᕙb ᑩi bl 

ᓗ mo w쏰 우䁨mo 䤠 ൅ Ꮋ lᏽ씠 ll i씠 ᑢ w-mo ᓗ o 䁨v mo w
ቲ ᒐ br ᘭᏽ llara ᑢ w-mo

XXXX ᘭᏽbr ali ቺlቲ ᒐ br ቺllᕙ ᎟r ቺl i씠 aጤ ‫ٺ‬

lዲl br ఱ ⺁r
XXXX lዲl br ఱ ibr ቺlቲ ᒐ br aጤ ‫ٺ‬
lዲl ఱ ib ቲ ᒐ씠 ᘭ iቲ

3 wңe
iᣎᒐ br ቺዲi� i� ᣎ i b lᒳቲlᎻᘭi씠 a l l l ᘭi ቺriᎻ씠 l ቲ ⺁ iᣎᒐ씠 ఱᏽቲ
ቲl i� l ᑢbr lᒳ bᎼ⺁ ఱ a lᒳ 䝘 ఱ ቲ l ᑢbr r ᒳ⺁ ᘭlᎻ씠 ఱ ᣎ lᒳቲlᎻᘭi씠 씠 ᑩir
a a ዲiᏽቲ lib lᒳቲlᎻᘭi씠
3 333 , ᘭ iibr ᑩ rఱbr ቲ ᒐ br ᘭ�
3 䊘
lዲl br ఱ ⺁r ᘭᏽbr ali ቺlቲ ᒐ br ቺllᕙ ᎟r ቺl i씠 aጤ ‫ٺ‬
ఱ ibr lᑩa b ⺁r ቺlቲ ᒐ br aጤ ‫ٺ‬
lዲl br
ఱi͘br liᎻ b ቲ ᒐ씠 li ቲ
 3 wңe
a ዲiᏽ br iᏽᎻbr ⺁lᒳቲ ᘭ ᎏ ⺁ rᡧ b᎟r 씠 l ቲr a iᣎᒐ br Ꮯ ።ቲ lᣎ ዲl씠
። br iᎻ씠 a Ꮯᑩ iᏽᎻbr i씠 ዲ 씠 iᎻ br ᘭ ᎏቲ lዲl 씠 ቺዲi� lᣎ
ఱ
ቲ ᒐ br ᘭ ir ᘭi
쏰 우e 쏰 3 ዳ,3 , v Ꮯᚏmo ᏟᎣnᚏm vmwmo 䁨v mo
䁨v mo ᚏ
ᘭ ። ⺁ ቺrఱlᣎ ibr Ꮯᘭ lᣎ ⺁lᒳቲ 씠 ri ⺁r ዲ a ⺁lᒳቲ ᕙ ఱᏽቲ l iᎻ
씠 ᕙbr ᘭᏽbr r iᏽᎻbr ⺁lᒳቲ lb iarఱᎏbr lᑩa ዲriᏽb ቲ ᒐ br 䝘ዲ ᘭbl br lዲl bl ዲ ibr
ᘭጤ a a ai። br l ቲ᎟r ᘭ ᎏb
, , 3 6 ᒙ w 쏰 l䙛 oᓗᏟmo w ᑩ‫ٺ‬
3 ,
3 6 we
9, l ቲ᎟r ᘭ ᎏቲ aጤ X
9, lᑩa b ⺁r ቺlቲ ᒐ br aጤ ‫ٺ‬
lዲl br ఱ ibr
l ቲ᎟r ᘭ ᎏ b ቲ ᒐ씠 ᘭ iቲ
3 6
, iarఱᎏbr lᑩa aጤ
, lᑩa b ⺁r ቺlቲ ᒐ br aጤ ‫ٺ‬
lዲl br ఱ ibr
ዲ iᏟb Ꮯ ። br iarఱᎏbr iᏽ ቲ ᒐ br 䝘ዲ

vmoᓗ䁨mo mo w 쏰 l䙛 쏰 우䁨mo i⺁
lᑩa b lጤ iᏽቲ iጤ Ꮋ b lᒳ Ꮋ r 씠 ⺁ ቲ ᒐ br ii ir b r lᣎ ⺁lᒳቲ
ቲ ᒐ Ꮯb i⺁i br ᘭᏽbr li። b lᒳalᎼb lᒳᑢᘭᎏiቲ lᒳᎻ䝘 ⺁ l씠 b li br
ll ib ఱ ᘭ䝘 lᒳᏟᘭ ir iᣎ ᡧ br ⺁iᏽbr ᘭᏽbr 씠 lᒳ ቲዲlᏽ씠
w Ꭳv- i mo 쏰 우䁨Ꭳm 䁨 mo 䁨v mo 쏰 우䁨Ꭳm -mo 䁨v mo iᚏmo
ቲl r ᘭጤ
e ⺁ mo lᒳᏟᘭ ir iᣎ ᡧ br ቲ ᒐ Ꮯb ⺁iᏽbr ᘭᏽbr 씠 < ᢔ䁕‫ ٺ‬ቲ ᒐ Ꮯb i⺁i br ᘭᏽbr 
쏰 우䁨mo 䁨v
Ꮯ mo lᒳᏟᘭ ir iᣎ ᡧ br ቲ ᒐ Ꮯb ⺁iᏽbr ᘭᏽbr 씠  y ‫ ٺ‬ቲ ᒐ Ꮯb i⺁i br ᘭᏽbr 
Ꮯ mo w 쏰 우䁨Ꭳm -mo 䁨v mo 쏰wⶽ mw l䙛 w wym ‫ ٺ‬쏰 우䁨mo 䁨v e
 ᓗ lᒳᏟᘭ ir iᣎ ᡧ br ቲ ᒐ Ꮯb ⺁iᏽbr ᘭᏽbr w ቲ ᒐ Ꮯb i⺁i br ᘭᏽbr 
-mwie
쏰 우䁨mo 䁨v e ⺁ mo
i lᒳ ᘭᏽb ⺁libr iᏽ br ቲ ᒐ br ᘭ i b ᘭbrఱ br libr iᣎᒐ br 䁡።b l씠 r
ቲ ᒐ br ᘭ� 씠 䝘 Ꮯb ᒐ Ꮯቲ lᒳቲ 䝘 iᏽ br ቺlᘭbᎻ씠 Ꮌቲ i⺁ ᘭᏟᑩᏽ i br lᑩa⺁r ᒳ rఱ b l
lᘭlᣎl።씠 lᒳᏟᘭ ir iᣎ ᡧ br ቲ ᒐ Ꮯb ⺁iᏽbr ᘭᏽbr ቲ ᒐ Ꮯb i⺁i br ᘭᏽbr ⺁ ᎏbr ዲriᏽ
ቲ ᒐ br li ቲ ᘭ i ⺁ ᏽᏟᎻ br aఱ ᏽbr ᎏl⺁ b ఱ씠 ᎏbr Ꮋ⺁
3 wңe
iጤ i lᒳli⺁ al� r ቲ a ቲllbr liᎻ br ᘭ� iᣎᒐ br ᣤl።씠 ዲi� lᣎ ⺁lᒳቲ
iᣎᒐ Ꮯb l Ꮯa a a libr ᎏቲ ቲ ቲlᑩ ዲ ⺁lb ቲ b ቺlᎻᘭi씠 i⺁ ali͘br
씠iᏽ br ቺlᎏ rఱ Ꮯb ᏽ lb br ቺl l br a lr br ali͘br liᎻቲ a lᏟᎻ씠 ᣎlᘭᣎ
ali͘Ꮯb
‫ ٺ‬lᣎ ⺁lᒳቲ ᣤl። br ዲiᏽ䝘 r br ᎏbr b ᘭalᑢᏽbr ቺr r br ఱ i⺁ b
a 씠 ᎟i a ᘭᏽ ቺlᑢliᎻ br ఱ ቲ
333 3 䊘 ᒙ w 쏰 l䙛 Ꭳ- 䁨mo 쏰 우䁨mo
쏰 우䁨Ꭳm 䁨 mo 䁨v mo 쏰 우䁨Ꭳm -mo 䁨v mo 3 䤠 ᒙ w 쏰 쏰 우䁨mo 䁨v l䙛 iᚏmo
⺁ 333
ᓗe
쏰 우䁨mo 䁨v e ⺁ mo
3 䊘
ఱ ⺁r ᘭᏽbr ali ቺlቲ ᒐ br ቺllᕙ ᎟r ቺl i씠 aጤ ‫ٺ‬
lዲl br
ఱ ibr lᑩa b ⺁r ቺlቲ ᒐ br aጤ ‫ٺ‬
lዲl br
ఱi͘br liᎻ b ቲ ᒐ씠 li ቲ
3 䤠
ఱ ⺁r ᘭᏽbr ali ቺlቲ ᒐ br ቺllᕙ ᎟r ቺl i씠 aጤ ‫ٺ‬
lዲl br
ఱ ibr lᑩa b ⺁r ቺlቲ ᒐ br aጤ ‫ٺ‬
lዲl br
ఱi͘br liᎻቲ ቲ ᒐ씠 ᘭ� 씠 䝘 br
a ‫ ٺ‬aጤ
a ዲ
63 333
 쏰 우䁨mo 䁨v vᏟ ⺁
l 씠 ‫ ٺ‬l lᒳ ᘭᏽb ⺁libr iᏽ br ቲ ᒐ br ᘭ i b ᘭbrఱ br libr iᣎᒐ br 䁡።b l씠 r
ᘭ� 씠 ᘭᎏi Ꮯb ᒐ Ꮯቲ lᒳቲ 䝘 iᏽ br ቺlᘭbᎻ씠 Ꮌቲ i⺁ ᘭᏟᑩᏽ i br lᑩa⺁r ᒳ rఱ b ᎟ ఱ
lᒳᏟᘭ ir iᣎ ᡧ br ቲ ᒐ Ꮯb ⺁iᏽbr ᘭᏽbr ቲ ᒐ Ꮯb i⺁i br ᘭᏽbr ⺁ ᎏbr ዲriᏽ ቲ ᒐ br
䁨v mo w ᑩ yᚏ o w i o 䊘䤠 ൅ rii ᣎl b blᣎ ᎏbr Ꮋ⺁ lᘭlᣎl።씠
Ꭳ mo 䁨v w ᑩ yᚏ o w i o 䊘䤠 ൅ ᑢ w-mo  ᓗ o w쏰 우䁨mo
ᘭbl br aఱ ᏽbr 䝘 wvᚏeo ᓗe ᑩᓗ ᓗ䁨mo
ᑢ w-mo  ᓗ mo w ᑩ m w쏰 우䁨mo X ൅ Ꮋ ⺁ lዲl br ఱ iᏟb ᑩi bl 
ᓗ o w쏰 우䁨mo 䁨v mo w ᑩ yᚏ o w i o 䊘䤠 ൅ Ꮋ ll i씠
ᘭᎏi br Ꮯᑩ씠 ᘭᏽ llara ᑢ w-mo 

XXXX Ꮯ l br ቺl씠rᡧ b᎟r ቺl lᎻ Ꮯb ቺlቲ ᒐ br aጤ

XXXX ar Ꮯb ቺlቲ ᒐ br aጤ
XXXX lዲl br ఱ ibr lᑩa b ⺁r ቺlቲ ᒐ br aጤ ‫ٺ‬
XXXX ቺlቲ ᒐ br ᘭᏽbr ali a ᕙᎼ ᣎ᎟r l ᡧ ᣎr aጤ ‫ٺ‬
lዲl br ఱ ⺁r
lዲl ఱ ibr ቲ ᒐ br 씠 ᘭᎏi br

wvᚏe o wᚏኣ ቨᚏmo -ᚏm w쏰 우䁨mo 6 ൅ Ꮋ ⺁ lᘭ 씠᎟r ቺl iir br i⺁i b ᑩi bl 

ᓗe ᑩᓗ ᓗ䁨mo Ꭳ mo 䁨v w ᑩ yᚏ o w i o 䊘䤠 ൅ Ꮋ ll i씠
ᎏibr Ꮯᑩ씠 ᘭᏽ llara wvᚏeo

XXXX lᘭ 씠᎟r ቺl iir br i⺁i b ቺlቲ ᒐ br aጤ

XXXX aఱlఱ br Ꮯibr ᘭ� ali a ᕙᎼ ᣎ᎟r l ᡧ ᣎr aጤ ‫ٺ‬
lᘭ 씠r lఱ씠
lዲl ఱ ibr ቲ ᒐ br 씠 ᘭᎏi br

൅൅൅൅ e
䁜 l䙛 ᘘ ᓗmo 䁨ᚏe ᑩ ᑢ w-mo ᓗ mo w쏰 우e ‫ ٺ‬w䁨
쏰 우䁨mo v ⺁ ൅ ൅ ᑢ w⺁ e o ᑩ wᚏ  o iᚏ
ᒙ mo Ꮯ mo ‫ ⺁ ٺ‬mw oᓗ iᚏmw vᒙie  w 쏰ᒐ⺁
쏰 우䁨mo v ⺁ ᒙ m vmoᓗ䁨mo

3 wңe
ba⺁r Ꮋ a ᣤl። br ఱ ።b r 䁡ቲ ‫ ٺ‬lᣎ ⺁lᒳቲ ቲ lll 䝘 ఱb �ዲ l br iጤ
a a ᎟i a ᘭᏽ ఱi͘br liᎻቲ ఱ ⺁ ዲi� ᡧ br
 쏰 우䁨Ꭳm 䁨 mo 䁨v mo 쏰 우䁨Ꭳm -mo 䁨v mo 쏰 우䁨mo 䁨v l䙛 iᚏmo
e Ꮯ mo mw ⺁ 3 333
쏰 우䁨mo 䁨v
3 䤠
lዲl br ఱ ibr lᑩa b ⺁r ቺlቲ ᒐ br aጤ ‫ٺ‬
ቺlቲ ᒐ br ᘭᏽbr ali a ᕙᎼ ᣎ᎟r l ᡧ ᣎr aጤ ‫ٺ‬
lዲl br ఱ ⺁r
ఱi͘br liᎻቲ ቲ ᒐ씠 ᘭ� 씠 ᎏibr
a ‫ ٺ‬aጤ

a ዲ
333

쏰 우䁨mo wym
r b ilఱ씠 i ᏽ libr ቺrఱlibr Ꮯ i br ቲ ᒐ br i ቲ ቲ ᒐ br l r ᣎ l씠ila
b ᎏᏽᘭ䝘 ቲ ᒐ br liጤ iᘭ b ᘭbl br ᘭᏽbl b ᘭᎏi br iᘭ� ᎏl⺁ l lᎼb ⺁
Ꮋ br ቲ ᒐ br liጤ
3 wңe
iiᏟb br l br l㿀 rᡧ ጤr iᎻb aᒐ ᣎ br lᒳ b r Ꮋ Ꮌቲ a ዲrabr ᕙa i⺁
a ᘭᏽ ቲ ᒐ씠 libr ⺁lᒳቲ ᘭ ir 䝘 lᎣ lᎏa 씠 alᎏ ᣎᕙb
Ꮌ br ዲr ᏽ iᣎᒐ br ᡧ Ꮯቲ b lᣎ b Ꮋ�ఱ br ᘭll br lᑩa⺁r ᘭᏽb iᏽ i
⺁alᎻbr lᒳ b r ᣎዲl 씠l�
ᎏ።ቲ 씠 iᘭᎏ ir ᎟ b r ఱ። br br ቲ ᒐ br ilఱ씠 liir ቺlᘭbᎻ br iጤ
lᎼb ఱi r ዲ a r i� a arᎣ 䝘a aᒐ �ఱ br lᑩ
lᏽ lᣎ Ꮯ i br ቲ ᒐ br

3
ఱ ⺁r ᘭᏽbr ali ቺlቲ ᒐ br ቺllᕙ ᎟r ቺl i씠 aጤ ‫ٺ‬
lዲl br
ar Ꮯb ቺlቲ ᒐ br aጤ
ᘭll br lᑩa b ቲ ᒐ씠 ᘭ iቲ
3 6
ar Ꮯb ቺlቲ ᒐ br aጤ
ቺlቲ ᒐ br ᘭᏽbr ali a ᕙᎼ ᣎ᎟r l ᡧ ᣎr aጤ ‫ٺ‬
lዲl br ఱ ⺁r
 ar br ቲ ᒐ br lᎼbr
쏰 우䁨mo o ᚏ o
ዲ ibr ⺁lᒳቲ ።씠 l br lዲl br ዲ ibr ᕙ bibr Ꮋbr iጤ i ᏽ⺁
Ꮯጤ 씠 ᘭ iibr ఱ ⺁ bl።br ᏽ libr ቺrዲ ibr
ll͘ibr ఱ ibr ቺl liጤ Ꮋ ll i씠 ᑢ w e 6X ൅ Ꮋ Ꮋ br Ꮋbr ᘭ ir 
llara
w쏰 우䁨mo X ൅ Ꮋ ᏽ libr ቺrఱlibr ᏽ libr libr Ꮯ i br ቲ ᒐ br lᎼb 
w ᑩ yᚏ o w i o 䊘䤠 ൅ Ꮋ ll i씠 ᑢ w-mo  ᓗ mo wᑩ m
ᓗ mo w쏰 우䁨mo 䤠 ൅ Ꮋ llara ᑢ w-mo  ᓗ o w쏰 우䁨mo 䁨v mo
ᓗ o w쏰 우䁨mo 䁨v mo w ᑩ yᚏ o w i o 䊘䤠 ൅ Ꮋ ll i씠 ᑢ w-mo
6X ൅ Ꮯ i br lᑩa⺁r ቺrar br ′Ꮌቲ ᡧ ጤ ቲ ᒐ br ᡧ ir llara ᑢ w-mo
lዲl br ዲ ibr ᘭiቲ a ᒐቲ b l bli lᒳ Ꮋᘭi iጤ ᑢ w e
36 wңe
9 ዲl씠 ዲi a ᘭ� ቲ ᒐ br ⺁iᎻቲ iᎻ ቲ ᎏቲ �ዲ l Ꮯb aఱᎻቲ
ዲriᏽ ఱi͘Ꮯb liᎻቲ ⺁iᏽ ⺁ ። br 씠 ᘭᎏlቲ ጤ
a ⺁r bl።br
a ‫ٺ‬ ᘭቲl br bl።br
a 9 bl br
a 씠 iᎻ씠 ᘭᏟ Ꮋbr ᘭiቲ l bli ቲ ᒐ br ᘭᏽb l li씠 liᎻ br ᘭ� a o mwmo v-
w mo ᓗᒙ䁨䁨mo w쏰wᑩ o w ᘘ imo weo ymo 6 6 ൅ ᘭጤ 9 ዲ a
 ᓗ o w쏰 우䁨mo 䁨v mo w ᑩ yᚏ o w i o 䊘䤠 ൅ Ꮯ l� wᑩᢔᚏmo
a Ꮯᑩ br ᎏl⺁ ᑢ w-mo
3 ዳ 3
ቺlᑩᒳbr ጤఱl br ቺlቲla᎟r ቺliiᏽᎻbr ቺl씠r Ꮌbr aጤ
ቺla br
ఱlara ali aጤ 9
ఱi͘br liᎻ ⺁ ᏟᎻ br ᘭᎏl br ።br ᕙ ᣎr
3 Ꮯmo
3 ዳ 3
lዲl br ఱ ibr lᑩa b ⺁r ቺlቲ ᒐ br aጤ ‫ٺ‬
ቺlቲ ᒐ br ᘭᏽbr ali a ᕙᎼ ᣎ᎟r l ᡧ ᣎr aጤ ‫ٺ‬
lዲl br ఱ ⺁r
ఱi͘br liᎻቲ ቲ ᒐ씠 rii ᣎr
′Ꮌቲ ఱᣎ ቲ ᒐ br 䝘 l bli ቲ ᒐ br ᘭ� 씠 ‫ٺ‬ liᎻ br ᘭ� v쏰wңmo mwmo v-
w ᑩ yᚏ o w  i o 䊘䤠 ൅ ⺁ a ዲriᏽ liᎻ br Ꮋbr 씠
w ᘘ imo weo ymo 6 6 ൅ 씠 Ꮌ ᑢ w-mo  ᓗ o w쏰 우䁨mo 䁨v mo
9 ዲ a Ꮯ ።ቲ liᎻ br Ꮋbr 씠 ᡧ lᑩbr wᑩᢔᚏmo w mo ᓗᒙ䁨䁨mo w쏰wᑩ o
‫ٺ‬ a ዲriᏽ
3 ዳ 3
‫ٺ‬ ቺlᑩᒳbr ጤఱl br ቺlቲla᎟r ቺliiᏽᎻbr ቺl씠r Ꮌbr aጤ
ቺla br
‫ٺ‬ ఱlara ali aጤ 9
ᑩ 333 Ꮯmo
ఱi͘br liᎻ ⺁ ᏟᎻ br ᘭᎏl br ።br ᕙ ᣎr
3 ዳ 3
lዲl br ఱ ibr lᑩa b ⺁r ቺlቲ ᒐ br aጤ ‫ٺ‬
ቺlቲ ᒐ br ᘭᏽbr ali a ᕙᎼ ᣎ᎟r l ᡧ ᣎr aጤ ‫ٺ‬
lዲl br ఱ ⺁r
ఱi͘br liᎻቲ ቲ ᒐ씠 rii ᣎr

′Ꮌቲ ఱᣎ ቲ ᒐ br 䝘 l bli ቲ ᒐ br ᘭ� 씠 Ꮌ liᎻ br ᘭ� ңmwңmo mwmo v-

w ᑩ yᚏ o w i o 䊘䤠 ൅ ⺁ a 9 a ዲiᏽ br liᎻ br Ꮋbr 씠l
w쏰wᑩ o w ᘘ imo weo ymo 6 6 ൅ 씠 ‫ٺ‬ ᑢ w-mo  ᓗ o w쏰 우䁨mo 䁨v mo
ዲriᏽ 9 ዲ iᏟb ar Ꮋ⺁ ቲ ᒐ br 씠 ᡧ lᑩbr wᑩᢔᚏmo w mo ᓗᒙ䁨䁨mo
9 a
3 ዳ 3
9 ቺlᑩᒳbr ጤఱl br ቺlቲla᎟r ቺliiᏽᎻbr ቺl씠r Ꮌbr aጤ
ቺla br
9 ఱlara ali aጤ 9
o o 6 333 Ꮯmo
ఱi͘br liᎻ ⺁ ᏟᎻ br ᘭᎏl br ።br ᕙ ᣎr
3 ዳ 3
lዲl br ఱ ibr lᑩa b ⺁r ቺlቲ ᒐ br aጤ ‫ٺ‬
ቺlቲ ᒐ br ᘭᏽbr ali a ᕙᎼ ᣎ᎟r l ᡧ ᣎr aጤ ‫ٺ‬
lዲl br ఱ ⺁r
ఱi͘br liᎻቲ ቲ ᒐ씠 rii ᣎr
ilo mo vర ᚏmo Ꭳ ‫ٺ‬
vᎣiᚏmo e v mo ᘘ o ‫ ٺ‬oᓗ-mo i o
ቲ ᒐ br Ꮋቲ
ᘭᏟᑩᏽ i씠 lᑩa ᘭ iib lᎻ�ఱቲ lዲl br ዲ ibr liዲ 씠 l ጤr
ᏽ lᣎ ዲ a iጤ i⺁ Ꮯᑩᏽ br ዲ ibr liዲ 씠 l ጤr
lዲl riጤ i⺁ lዲl br ዲ ibr liዲ 씠 l ጤr
 ⺁r ᘭilb lዲl br ዲ ibr riጤ⺁ ᘭᏟᑩᏽ i br ዲl ᎟r ᘭ ።ቲ ఱ a
ఱ ⺁ ቲ ᒐ br ᘭ ir ila
ఱ ⺁r all lᏽ씠 ఱ ibr ቺl liጤ all ll ib
lᑩa⺁r all lᏽ씠 ఱ ibr ቺl liጤ all ll ib
ఱ ibr lᎏቲዲr ఱ ⺁r lᎏiቲr ll ib
⺁ lᏽ። ᣎ᎟r ᑩᣎl።씠 iᑩ b ᑢi⺁ ቺlቲ ᒐ br blᎻ씠
ᘭ iibr ila l㿀lᑩ씠 ⺁iᏽቲ ቺlᏽ䝘iቲ r aᒐቲ lᒳቲ⺁
ᏽጤᕙbr ቺrዲ ibr ።⺁ 䝘ibr ዲ lጤ rᡧ br a ᒐ ቲ lᒳቲ⺁
lᒳbᕙ � iጤ i⺁ ᘭbl።br ዲ iᏟb ።ቲ lᑩaᒐ ir lᒳቲ⺁
ఱ ቲ ⺁al �᎟r 䝘ll br 씠 ዲlibr 䝘i br a alዲlቲ iᏽቲ iጤ
libr 䝘i br ቲ r a።b ᘭa ᎏbr ቺl li።br lዲl ఱ ii Ꮯ i씠 ቲ ᒐ br
ᘭ i Ꮯb ᘭbrఱ br
libr 䝘i br ቲ r ‫ ٺ‬a።b ᘭa ᎏbr ቺl li።br lዲl ఱ ii Ꮯ i씠 ቲ ᒐ br
Ꮯᑩᏽ br
씠 ‫ ٺ‬ᘭᏟᑩᏽ i br ቺrዲ ibr 䝘ll br 䝘iቲ iጤ r lዲl ఱ ii Ꮯ i씠 ቲ ᒐ br
ᘭ i br 씠 ᒳ
ఱ ቲ ᒐ br lᎼbr ቲ ᒐ br rii ᣎr ⺁ ᎏbr
ቲ ᒐ br iᘭ ቲ �ఱ br Ꮋbr iጤ ᘭ ir Ꮋ⺁ rii ᣎ᎟r
ቲ ᒐ br liጤ iᘭ ᡧ ⺁ ఱ ቲ rii ᣎ᎟r aఱ � lᒳiᎏቲ ቲ ᒐ br lᎼb aఱ �
ᣎ iጤ ila ఱ ⺁ rii ᣎ᎟r l씠r lᒳᏟᘭ ir ᣎ r ila ఱ ⺁ ቲ ᒐ br lᎼbr
lᒳᏟᘭ ir
libr ⺁lᒳቲ ఱ ⺁ lᎼbbr l li⺁ libr ᕙ i rii ᣎ᎟r
ilo mo vర ᚏmo ᘘ ‫ٺ‬
i ቲ ᘭbl።br ዲ ibr iጤ ఱ ቲ ᒐ br aఱ ᣎ ⺁a rఱ br
l ጤr ఱᒳ䝘 䝘i ⺁ aఱi 씠 lᒳalᑩa l i r b ᘭᏟᑩᏽ i씠 ቺrዲ ib ዲl
lዲl br ዲ ibr ᘭiቲ 씠 b
‫ ٺ‬a።b i br ቲl br ᘭ iibl ఱ ⺁ ቲ ᒐ br ᘭ iቲ ⺁ rఱ br
ቺl씠rᡧ br all͘b ఱ ibr ilᡧ 䝘 ara ‫ ٺ‬aጤ aጤ Ꮋ lᏽ씠 lᑩa⺁r ilᡧ 䝘
iᣎᒐ br
䁡 ᎟ Ꮌbr l ቲ rᡧ b᎟r ᒐ r a 씠 ila ir ቲ ᒐ br ⺁ rఱ br
⺁r r ᒳb iᣎᒐ br 䝘a lᒳᏟᘭ iib
aጤ lዲl ఱ ቲ l씠 䝘 ఱ ibr 씠 rᡧ bl ቲ ᒐ br ⺁ ቺ rఱ br
ఱ ఱ ቲ ᘭ iiᏟb ᘭbl br ᒳ ᕙ Ꮋbr i� ።씠 l r r ‫ٺ‬
ᘭ iibr 씠 ᒳ ఱᎏቲ i씠 Ꮋbr i� l r r aጤ lዲl
 ቲ ᒐ br aጤ iᘭ ቲ iᡧ 씠 lᒳalᎼb ቲ ᒐ br rii ᣎr ቺ rఱ br
l씠r lᎼbᎼb ᑩi bl lᒳ lᒳቲ rii ᣎᕙb ᑩi bl libr ᕙ b lᒳal ᡧ ᣎl
blᑩ Ꮯᑩ br ᎏl⺁ lᒳ iጤ �ఱ 씠 l ᡧ br lᑩa⺁r ᘭ ir ᘭ䝘 lᑢᘭ䝘 rii ᣎ᎟r
ᎏᏟ i씠

ew ൅൅൅ e
wᚏ ‫ ٺ‬a ర ᓗ⺁ ᢔ o우 ‫ ٺ‬w Ꮯᚏ o ‫ٺ‬ wⶽ
awᚏmo ll i m o ᑢᢔmo ᢔᑩ l w䁨mo
comptabilite approfondie@gmail com
Ꭳ o w ቨ ⺁ ll i m o ᑢᢔmo o ᚏ ᑢ
Ꭳiᚏ䁨mo m wv 䁨mo o ᓗ o w Ꮯᚏ o
ᓗ 䁡 ᚏmw w mo ll i m o ᑢᢔmo i 䁡 ᚏmw
profuniveralg @hotmail com Ꮯ쏰
ᚏ m mo ᓗ䁨ᑿ䁨mo ᓗ o w Ꮯᚏ o Ꭳ o ᓗ⺁
ᓗ䁨mo w䁨ᑩ o ‫ٺ‬ 䁨mo ᓗᚏ e ᑩ ᚏ-mwie
e ll i mቨo Ꭳ䁨mo ᓗ i weᓗ 3 w ‫ٺ‬ 䁜 l䙛 ⺁
‫ٺ‬ o우 ‫ٺ‬ m w i v vᎣጤmo o
mw ⶽ l䙛 vmwᚏmo weᓗᎣi䁨mo 䈀 ᓗ e w Ꮯᚏ o
ర䁨-Ꭳm ర⺁ᓗᚏmw
o우 mo   a o mo ᘘᏟmo mw mo o m Ꭳ e