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@VA 7 L>L6>8>45
CN]OHN@
CN]OHN@>8.>
V] Nster aeaocojo pe`mnpntn` sedecua pngnj mncna cnpkrn` cndn rubo 46>5 sedesnr Tp.
566.666.666. o`ikranso terjnot V] Nster u`tuj ae`bhotu`b jewngodn` pngnj`yn nmncnh 7
Ve`mnpntn` movome` yn`b moje`no pngnj o`nc sedesnr Tp. 56.666.666
Mepresonso ae`urut pngnj cedoh desnr Tp. 5.666.666
Desnr jremot pngnj (pngnj modnynr moaujn) sedesnr Tp. 26.666.666
]nroi pngnj sedesnr 45%
CN]OHN@ >8.4
O`ikranso terjnot V] Jn`toc pnmn 4 gn`unro 46>5 aeadeco nset tetnp se`ocno Tp. =86.666.666. u`tuj
tugun` pngnj nset tersedut momepresonsojn` secnan 5 tnhu` me`bn` `ocno sosn Tp. 86.666.666. tnroi
pngnj yn`b dercnju sedesnr 45%. Vnmn tnhu` 464> nset tersedut mogunc me`bn` hnrbn Tp.
>66.666.666.
Hotu`bcnh pngnj tn`bbuhn` mn` gur`nc yn`b modunt ntns pe`bnjun` pngnj tn`bbuhn` pnmn
tnhu` 46>5, 46>? mn` 464>!
CN]OHN@ >8.<
V] N`bbrej pnmn 46>5ae`bnjuo dedn` bnrn`so sedesnr Tp. 46.666.666. Dedn` tersedut ae`urut
pngnj monjuo sedesnr Tp. =.666.666 mo tnhu` 46>5, Tp.8.666.666 pnmn tnhu` 46>9 mn` Tp. 8.666.666
mo tnhu` 46>2.
Hotu`bcnh pngnj tn`bbuhn` mn` gur`nc yn`b modunt ntns pe`bnjun` pngnj tn`bbuhn` pnmn
tnhu` 46>5,46>9 mn` 46>2!
Cntohn` >8.=
V] Anwnr pnmn tnhu` 46>= aeaocojo dedernpn o`ikranso derojut terjnot me`bn` perhotu`bn` pngnj
pe`bhnsocn` 7
\ncmk nwnc nset pngnj tn`bbnhn` (`et) sedesnr Tp>6.666.666
Jremot pngnj yn`b molntnt sednbno pngnj modnynr moaujn sedesnr TV>86.666.666 (pph 45)
Cndn sedecua pngnj Tp866.666.666
Dedn` mepresonso ae`urut nju`tn`so Tp>46.666.666 semn`bjn` ae`ururt pngnj sedesnr
Tp>96.666.666 (pph 4<)
Duntcnh rejk`soconso osjnc semerhn`n u`tuj aebhotu`b pe`bhnsocn` je`n pngnj mn` pngnj
terutn`b. Hotu`bcnh pngnj tn`bbuhn`. Duntcnh gur`nc u`tuj ae`bnjuo pngnj jo`o mn` pngnj
tn`bbuhn` pnmn 46>5!
CN]OHN@ >8.5
V] Cocy pnmn tnhu` 46>5 ae`bncnao jerubon` sedesnr Tp.4.566.666.666 e`totns tomnj
aeaocojo perdemnn` teapkrer mn` peran`e` seho`bbn cndn nju`tn`so snan me`bn` cndn je`n
pngnj. E`totns pnmn tnhu` 46>9 an`lntnt cndn sedecua pngnj sedesnr Tp. 566.666.666, tnhu` 46>2
sedesnr Tp.>.666.666.666, tnhu` 46>8 sedesnr Tp.>.966.666.666. tnroii pngnj yn`b dercnju 45%.
Dnbnoan`n gur`nc yn`b modunt ntns pe`bnjun` pngnj jo`o mn` pngnj tn`bbuhn` V] Cocy mnro
tnhu` 46>5 snapno me`bn` 46>8;
GNRNDN@ CN]OHN@ 7
>8.>
Gur`nc
CN]OHN@ >8.4
1 Tp 9.666.666
Ve`mnpntn` pngnj tn`bbuhn` njn` ae`burn`bo dedn` pngnj jo`o seho`bbn tnhu` 46>? tktnc dedn` pngnj
njn` cedoh jeloc modn`mo`bjn` me`bn` pngnj jo`o.
>8.<
Ae`urut nju`tn`so njn` monjuo dedn` bnrn`so sedesnr Tp.46.666.666 semn`bjn` ae`urut pngnj
njn` monjuo dedn` bnrn`so sedesnr yn`b tecnh modnynrjn` Tp.=.666.666 , seho`bbn termnpnt
perdemnn` cndn sedesnr Tp.>9.666.666 moan`n perdemnn` cndn tersedut mojncojn` me`bn` tnroi
pngnj 5%.
Gur`nc 7
Vnmn tnhu` 46>9 mocnjujn` peadnynrn` bnrn`so Tp.8.666.666 seho`bbn condocotns pngnj
tn`bbuhn` njn` derjurn`b seho`bbn dersncmk Tp.8.666.666. anjn gur`nc yn`b modunt 7
\ncmk condocotns pngnj tn`bbuhn` Tp.>.566.666 pnmn njhor tnhu` 46>9 njn` tersecesnojn` pnmn
tnhu` 46>2 me`bn` peadnynrn` bnrn`so sedesnr 8.666.666, gur`nc `yn ynotu 7
Vnmn njhor tnhu` 46>2 perdemnn` tersedut njn` tersecesnojn` seaun`yn, seho`bbn sncmk condocotns
bnrn`so `kc mn` nset pngnj tn`bbuhn` gubn dersncmk `kc.
>8.=
Dedn`
]ktn bnrn`so
]ktncc per
perde
demn
mnn`
n` tea
teapk
pkre
rerr (d)
(d) Tp=6
Tp=6.6
.666
66.6
.666
66
Verdemnn` peran`e`
Dedn` susuadn`bn` ((p
pksotoi) Tp>6.666.666
Dedn` pe`sou` Tp46.666.666
Ve`bhnsocn` sewn o`nc Tp>6.666.666
]ktnc perdemnn` (l) Tp56.666.666
Ve`bhnsocn` je`n pngnj (n)+(d) Tp?8.666.666
+(l)
Vngnj terutn`b mncna > tnhu` Tp456.666.666 Tp=6.666.666 Tp>6.666.666
osjnc (45%)
Vngnj tn`bbuhn` (Tp<6.666.666)
Vngnj jo`o jnre`n pe`bhnsocn` Tp<6.666.666
o`nc
]ktnc dedn` pngnj Tp>?6.666.666
Anjn gur`nc ae`bnjuo pngnj jo`o mn` pngnj tn`bbuhn` tnhu` 46>57
>8.5
tn`bbuhn`
]ktnc dedn` pngnj 945.666.666 >45.666.666 456.666.666 856.666.666
Cndn (rubo) setecnh pngnj (>.825.666.666) <25.666.666 256.666.666 >.266.666.666
\KNC >8.>
V] ]ucop u`tuj cnpkrn` jeun`bn` yn`b dernjhor <> Meseader 46>5 aeaperkceh cndn sedecu sedecuaa
pngnj sedesnr Tp. 5.966.666.666. Hnsoc jkrejso osjnc mojetnhuo perdemnn` peran`e` jkrejso pksotoi
sedesnr Tp. 966.666.666 Jkrejso teapkrer pksotoi sedesnr Tp. <66.666.666 mn` jkrejso teapkrer
`ebtoi sedesnr Tp. 56.666.666. \ncmk condocotns pngnj tn`bbuhn` sedesnr Tp. ?66.666.666. Vngnj
pe`bhnsocn` yn`b tecnh mopktk`b kceh pohnj cno` nmncnh 7
Vph 4< o`nc sedesnr Tp. 466.666.666, Vph 4< tomnj o`nc sedesnr Tp. 466.666.666
Vngnj yn`b tecnh mopktk`b mo cunr `ebero sedesnr Tp.<66.666.666, Vph 4= dkceh mojremotjn`
terjnot pe`bhnsocn` cunr `ebro sedesnr Tp.456.666.666
Verusnhnn` ae`lntnt peadnynrn` pngnj modnynr moaujn dnoj o`nc anupu` tomnj o`nc sednbno
pngnj modnynr moaujn. ]nroi modnynr moaujn 45%.
Moao`tn 7
>. Dunt
Duntcnh
cnh rejk`soco
rejk`soconso
nso osjnc
osjnc semerhn`n
semerhn`n u`tuj ae`bhotu
ae`bhotu`b`b pe`bhnsocn`
pe`bhnsocn` je`n pngnj
pngnj mn` pngnj
terutn`b tnhu` 46>5!
4. Ho
Hotu
tu`b
`bcn
cnh
h pngnj
pngnj tn`
tn`bb
bbuhuhn`
n`!!
<. Dunt
Duntcnh
cnh gur`nc
gur`nc u`tuj
u`tuj ae`bnjuo
ae`bnjuo pngnj
pngnj jo`o
jo`o mn` pngnj tn`bbuhn`
tn`bbuhn` pnmn
pnmn 46>5!
46>5!
GNRND 7
Jns Tp.466.666.666
Vngn
Vngnj
j mo
modn
dnyn
ynrr moau
moaujn
jn o`
o`nc
nc Tp.4
Tp.466
66.6
.666
66.6
.666
66
Ve`mnpntn` Tp.=66.666.666
Jns Tp.466.666.666
Vn
Vngn
gnj
j modn
modnyn
ynrr moau
moaujn
jn (to
(tomn
mnj
j o`n
o`ncc ) Tp.4
Tp.466
66.6
.666
66.6
.666
66
Ve`mnpntn` Tp.=66.666.666
Jns Tp.456.666.666
pe`mnpntn` Tp.556.666.666
pngnj mo
modnynr mo
moaujn pp
pph 44
44 Tp.8=6.666.666
jns Tp.?66.666.666
pe`bhnsocn` je`n pngnj 1 cndn sedecua pngnj + peran`e` jkrejso pksotoi “ jkrejso teapkrer `ebntoi
+ jkrejso teapkrer pksotoi
1 Tp.9.666.666.666
1 Tp. >.566.666.666
Vngnj mo
modnynr mo
moaujn pp
pph 4<
4< Tp.466.666.666
Vngnj mo
modnynr mo
moaujn pp
pph 45
45 Tp.8=6.666.666
]ktnc dedn` pngnj jo`o 1 tktnc pngnj terutn`b + o`nc + tomnj o`nc
1 Tp.>.?66.666.66
\knc >8.4
>. Dedn
Dedn`
` mepreson
mepresonso
so 7 perdemn
perdemnn` n` teapkrer
teapkrer mnpnt mojurn`bj
mojurn`bjn`n`
4. Dedn`
Dedn` tu`gn
tu`gn`bn
`bn`` 7 perdem
perdemnn`
nn` per
peran`
an`e`
e`
<. Dedn
Dedn`
` pe`sou`
pe`sou` 7 perdemnn`
perdemnn` teapkrer
teapkrer mnpnt mojurn`bjn
mojurn`bjn` `
=. Dedn`
Dedn` suadn`
suadn`bn`
bn` 7 perdem
perdemnn`
nn` peran
peran`e`
`e` pksot
pksotoi
oi
5. Ve`bh
Ve`bhnsocn
nsocn`
` du`bn mepkso
mepksotktk 7 perdemnn`
perdemnn` teapkr
teapkrerer mnpnt
mnpnt mojurn`b
mojurn`bjn`
jn`
9. Dedn
Dedn`
` mepreson
mepresonso
so je`mnrn
je`mnrnn` n` 7 perdemnn
perdemnn`
` teapkrer
teapkrer je`n pngnj
pngnj
2. Ve`mn
Ve`mnpntn`
pntn` sewn o`nc
o`nc 7 perde
perdemnn`
mnn` peran`e`
peran`e` `ebntoi
`ebntoi
8. Dedn
Dedn`
` mepreson
mepresonso
so perncntn
perncntn` ` 7 perdemn
perdemnn`
n` teapkrer
teapkrer je`n pngnj
pngnj
?. Ve`mn
Ve`mnpntn`
pntn` o`vestnso
o`vestnso 7 pe
perdem
rdemnn`
nn` peran`e`
peran`e` pksot
pksotoi
oi
\KNC >8.<
1 Tp 4.=66.666.666 x 45%
1 Tp 9.666.666
\KNC >8.=
Gur`nc`yn7
>8.5
N
Ustne`
t bpnVgpnh
j tdnn`mbnb`uhn` Tp
Tp<
46
56
.6.6
66
66
.6.6
66
66
GUT@NC7
46>5 7 Nset pngnj tn`bbuhn` Tp>56.666.666
Ve`mnpntn` pngnj tn`bbuhn` Tp>56.666.666
4646 7 D
Deed
dnn`
`ppnnggnnj
jjtno`
`obbuhn` T
Tpp>=.2
6666
.6.6
6666
.6.6
6666
Nset pngnj tn`bbuhn` Tp =66.666.666
Utn`b Vph dnmn` Tp>.266.666.666