DLMAMELA@ AEEFZM_LMH ^WFG@JBU

^rfg`jb L (Eurrjmt assjts)

Am jmtlty prfvlojo tcj df``fwlmh trla` ga`amej fm Iumj 5>, 7>1:9
Easc fvjroradt ( 7>
7 >>,>>>) ^rfpjrty, p`amt amo jqulpbjmt, mjt 1,<>>,>>>
Aeefumts rjejlvag`j, mjt 8>>,>>> Aeefumts payag`j amo aeerujo jxpjmsjs 4?>,>>>
Lmvjmtfry 1,7>>,>>> Ucarj eaplta` 5,>>>,>>>
^rjpalo jxpjmsjs 7>>,>>> Ucarj prjblub :>>,>>>
@amo cj`o dfr rjsa`j 7,>>>,>>> Wjtalmjo jarmlmhs 1,44>,>>>
Ecjeks abfumtlmh tf ^4>>,>>> wjrj wrlttjm tf vjmofrs amo rjefrojo fm Iumj 5> rjsu`tlmh lm easc
fvjroradt fd ^7>>,>>>. _cj ecjeks wjrj bal`jo fm Iu`y <. @amo cj`o dfr rjsa`j was sf`o dfr easc fm
Iu`y 1:. _cj dlmamela` statjbjmts wjrj lssujo fm Iu`y 51. Fm Iumj 5>, 7>1:, wcat tfta` abfumt
scfu`o gj rjpfrtjo as eurrjmt assjts6
a. ?,:>>,>>>
 g. ?,1>>,>>>
e. ?,5>>,>>>
o. 7,:>>,>>>

^rfg`jb 7 (_fta`
(_fta` assjts)
Am jmtlty was lmefrpfratjo fm Iamuary 1, 7>1: wltc prfejjos drfb tcj lssuamej fd ^8,:>>,>>> lm
scarjs amo gfrrfwjo dumos fd ^1,1>>,>>>. Ourlmh tcj dlrst yjar fd fpjratlfms, rjvjmuj drfb sa`js
amo efmsu`tlmh abfumtjo tf ^37>,>>>, amo fpjratlmh efsts amo jxpjmsjs tfta`jo ^4?>,>>>. Fm
Ojejbgjr 1:, tcj jmtlty oje`arjo a ^5>,>>> easc olvlojmo, payag`j tf scarjcf`ojrs fm Iamuary 1:,
7>14.
7>14. Mf aooltl
aooltlfma`
fma` aetlvl
aetlvltlj
tljss addje
addjetjo
tjo fwmjrs“
fwmjrs“ jqulty
jqulty lm 7>1:.
7>1:. _cj `lagl
`lagl`lt
`ltljs
ljs lmerja
lmerjasjo
sjo tf
^1,7>>,>>> gy Ojejbgjr 51, 7>1:. Xcat abfumt scfu`o gj rjpfrtjo as tfta` assjts fm Ojejbgjr 
51, 7>1:6
a. 3,3:>,>>>
 g. 3,37>,>>>
e. 8,38>,>>>
o. 3,8:>,>>>

^rfg`jb 5 (Eurrjmt `lagl`ltljs)

Am jmtlty cao tcj df``fwlmh `lagl`ltljs fm Ojejbgjr 51, 7>1:9

Aeefumts payag`j ::,>>>

Zmsjeurjo mftjs, 3% ouj 8/1/7>14 ?>>,>>>
Aeerujo jxpjmsjs 5:,>>>
Efmtlmhjmt `lagl`lty ?:>,>>>
Ojdjrrjo tax `lagl`lty 7:,>>>
Ujmlfr gfmos, 8%, ouj 5/51/7>14 1,>>>,>>>

_cj efmtlmhjmt `lagl`lty ls am aeerua` dfr pfsslg`j `fss fm a ^1,>>>,>>> `awsult dl`jo ahalmst tcj
jmtlty. _cj `jha` efumsj` jxpjets tcj sult tf gj sjtt`jo lm 7>14 amo cas jstlbatjo tcat tcj jmtlty wl``
 gj `lag`j dfr oabahjs lm tcj ramhj fd ^?:>,>>> tf ^8:>,>>>. _cj ojdjrrjo tax `lagl`lty ls jxpjetjo tf
rjvjrsj lm 7>14. Xcat abfumt scfu`o gj rjpfrtjo fm Ojejbgjr 51, 7>1: dfr eurrjmt `lagl`ltljs6
a. :1:,>>>
 g. <?>,>>>
e. 1,?<>,>>>
o 1 :1: >>>
 Xcat abfumt scfu`o gj rjpfrtjo as aoiustjo mjt lmefbj6
a. 4,:>>,>>>
 g. 8,7>>,>>>
e. 3,7>>,>>>
o. 3,8>>,>>>

^rfg`jb : (Wjtalmjo jarmlmhs)

Am jmtlty prfvlojo tcj df``fwlmh lmdfrbatlfm fm Ojejbgjr 51, 7>1:9
_fta` rjpfrtjo lmefbj slmej lmefrpfratlfm 1,8>>,>>>
_fta` easc olvlojmos palo ( 3>>,>>>)
Zmrja`lzjo cf`olmh `fss fm traolmh lmvjstbjmt ( 17>,>>>)
_fta` scarj olvlojmos olstrlgutjo ( 7>>,>>>)
^rlfr pjrlfo aoiustbjmt rjefrojo Iamuary 1, 7>1: - erjolt 8:,>>>
Xcat abfumt scfu`o gj rjpfrtjo as rjtalmjo jarmlmhs fm Ojejbgjr 51, 7>1:6
 a. 4::,>>>
 g. 8>>,>>>
 e. :3>,>>>
o. 88:,>>>

^rfg`jb 4 (Easc efbputatlfm)

Am jmtlty rjpfrtjo tcj ecjekgffk ga`amej fm Ojejbgjr 51, 7>1: at ^3,>>>,>>>. Lm aooltlfm, tcj
jmtlty cj`o tcj df``fwlmh ltjbs lm tcj sadj fm tcat oatj9
Ecjek payag`j tf tcj jmtlty, oatjo Iamuary 7, 7>14 lm paybjmt fd a sa`j,
mft lme`uojo  lm Ojejbgjr 51 ecjek gffk ga`amej 1,>>>,>>>
Ecjek payag`j tf tcj jmtlty, ojpfsltjo Ojejbgjr 1: amo lme`uojo lm
Ojejbgjr 51 ecjekgffk ga`amej, gut rjturmjo gy gamk fm
Ojejbgjr 5> stabpjo ‐MUD‒. _cj ecjek was rjojpfsltjo fm
Iamuary 7, 7>14 amo e`jarjo fm Iamuary :, 7>14 5,>>>,>>>
Ecjek orawm fm tcj jmtlty“s aeefumt, oatjo amo rjefrojo fm
Ojejbgjr 51, 7>1: gut mft bal`jo umtl` Iamuary 1:, 7>14 7,:>>,>>>
Eflms amo eurrjmeljs fm camo 3>>,>>>
_crjj-bfmtc bfmjy barkjt lmstrubjmts 1,:>>,>>>
Xcat ls tcj efrrjet abfumt fd ‐easc‒ fm Ojejbgjr 51, 7>1:6
a. 8,:>>,>>>
 g. <,5>>,>>>
e. 3,5>>,>>>
o. <,3>>,>>>

^rfg`jb 8 (Lbpalrbjmt fd aeefumts rjejlvag`j)

Am jmtlty rjpfrtjo tcj df``fwlmh aeefumts rjejlvag`j fm Ojejbgjr 51, 7>1:9

Eustfbjr A 1,>>>,>>>
Eustfbjr G 1,:>>,>>>
Eustfbjr E 7,>>>,>>>
Eustfbjr O 7,:>>,>>>
A`` ftcjr aeefumts rjejlvag`j mft lmolvloua``y slhmldleamt 5,:>>,>>>
_cj jmtlty ojtjrblmjo tcat Eustfbjr A rjejlvag`j ls tfta``y lbpalrjo amo Eustfbjr G rjejlvag`j ls
_raoj aeefumts rjejlvag`j <5>,>>>
A``fwamej dfr umef``jetlg`j aeefumts 7>,>>>
E`alb ahalmst sclppjr dfr hffos `fst lm tramslt lm Mfvjbgjr 7>1: 5>,>>>
Uj``lmh prlej fd umsf`o hffos sjmt gy tcj jmtlty fm efmslhmbjmt at 15>% fd 
efst amo mft lme`uojo lm tcj jmolmh lmvjmtfry 74>,>>>
Ujeurlty ojpfslt fm `jasj fd warjcfusj usjo dfr stfrlmh lmvjmtfrljs 5>>,>>>
Xcat ls tcj efrrjet tfta` fd eurrjmt mjt rjejlvag`js fm Ojejbgjr 51, 7>1:6
a. 1,:>>,>>>
 g. 1,7>>,>>>
e. 1,7?>,>>>
o. <?>,>>>

^rfg`jb < (Bjasurjbjmt fd mftjs rjejlvag`js)

Fm Ojejbgjr 51, 7>1:, am jmtlty rjejlvjo twf ^7,>>>,>>> mftjs rjejlvag`j drfb eustfbjrs. Fm
 gftc mftjs, lmtjrjst ls ea`eu`atjo fm tcj futstamolmh prlmelpa` ga`amej at tcj ammua` ratj fd 5% amo
 payag`j at baturlty. _cj dlrst mftj, baoj umojr eustfbary traoj tjrbs, ls ouj lm mlmj bfmtcs amo tcj
sjefmo mftj ls ouj lm dlvj yjars. _cj barkjt lmtjrjst ratj dfr slbl`ar mftjs fm Ojejbgjr 51, 7>1:
was 3%. _cj ^T fd 1 at 3% ouj lm mlmj bfmtcs ls .<??, amo tcj ^T fd 1 at 3% ouj lm : yjars ls .43.
Fm Ojejbgjr 51, 7>1:, wcat tfta` earrylmh abfumt scfu`o gj rjpfrtjo dfr tcj twf mftjs rjejlvag`j6
a. 5,7?3,>>>
 g. 5,?<?,?>>
e. 5,54>,>>>
o. 5,:4?,>>>

^rfg`jb 1> (Bjasurjbjmt fd `fam rjejlvag`j)

A gamk hramtjo a 1>-yjar `fam tf a gfrrfwjr lm tcj abfumt fd ^1,:>>,>>> wltc statjo lmtjrjst ratj fd 
4%. ^aybjmts arj ouj bfmtc`y amo arj efbputjo tf gj ^14,4:>. _cj gamk lmeurrjo ^?>,>>> fd 
olrjet `fam frlhlmatlfm efst amo ^7>,>>> fd lmolrjet `fam frlhlmatlfm efst. Lm aooltlfm, tcj gamk 
ecarhjo tcj gfrrfwjr a ?-pflmt mfmrjdumoag`j `fam frlhlmatlfm djj. Xcat ls tcj earrylmh abfumt fd 
tcj `fam rjejlvag`j tf gj rjpfrtjo lmltla``y gy tcj gamk6
a. 1,??>,>>>
g. 1,?3>,>>>
e. 1,:>>,>>>
o. 1,:7>,>>>

^rfg`jb 11 (Efst fd lmvjmtfry)

Am jmtlty rjpfrtjo lmvjmtfry fm Ojejbgjr 51, 7>1: at ^4,>>>,>>> gasjo fm a pcyslea` efumt at efst
amo gjdfrj amy mjejssary yjar-jmo aoiustbjmts rj`atlmh tf tcj df``fwlmh9
 Lme`uojo lm tcj pcyslea` efumt wjrj hffos gl``jo tf a eustfbjr DFG sclpplmh pflmt fm
Ojejbgjr 5>, 7>1:. _cjsj hffos cao a efst fd ^17:,>>> amo wjrj plekjo up gy tcj earrljr fm
Iamuary 8, 7>14.
 Hffos sclppjo DFG sclpplmh pflmt fm Ojejbgjr 73, 7>1: drfb a vjmofr tf tcj jmtlty wjrj
rjejlvjo fm Iamuary ?, 7>14. _cj lmvflej efst was ^5>>,>>>.
Xcat abfumt scfu`o gj rjpfrtjo as lmvjmtfry fm Ojejbgjr 51, 7>1:6
a. :,38:,>>>
 g. 4,>>>,>>>
 Fm Ojejbgjr 73, 7>1:, tcj jmtlty purecasjo amo rjejlvjo hffos dfr ^8:>,>>>, tjrbs 7/1>, m/5>.
_cj jmtlty rjefrojo purecasjs amo aeefumts payag`j at mjt abfumt. _cj lmvflej was rjefrojo
amo palo Iamuary 5, 7>14.

 Hffos sclppjo DFG ojstlmatlfm fm Ojejbgjr 7>, 7>1: drfb a vjmofr tf tcj jmtlty wjrj
rjejlvjo Iamuary 7, 7>14, _cj lmvflej efst was ^57:,>>>.
Fm Ojejbgjr 51, 7>1:, wcat abfumt scfu`o gj rjpfrtjo as aeefumts payag`j6
a. 8,:8:,>>>
 g. 8,7:>,>>>
e. 8,75:,>>>
o. 8,::5,:>>

^rfg`jb 15 (Wjtal` lmvjmtfry bjtcfo)

Fm Ojejbgjr 51, 7>1:, am jmtlty prfvlojo tcj df``fwlmh lmdfrbatlfm9

Efst Wjtal`
Lmvjmtfry, Iamuary 1 85:,>>> 1,>1:,>>>
^urecasjs ?,14:,>>> :,88:,>>>
Aooltlfma` barkup 71>,>>>
Ua`js dfr tcj yjar tfta`jo ^:,:>>,>>>. Barkofwm abfumtjo tf ^1>>,>>>. Zmojr tcj apprfxlbatj
`fwjr fd avjrahj efst fr MWT rjtal` bjtcfo, wcat ls tcj lmvjmtfry fm Ojejbgjr 51, 7>1:6
a. 1,>:>,>>>
 g. 1,?>>,>>>
e. <<?,>>>
o. <3>,>>>

^rfg`jb 1? (Hrfss prfdlt bjtcfo)

Am jmtlty guohjtjo tcj df``fwlmh sa`js.

  Iumj Iu`y Auhust
Ua`js fm aeefumt 1,3>>,>>> 1,3?>,>>> 1,<>>,>>>
Easc sa`js 13>,>>> 7>>,>>> 74>,>>>
A`` bjrecamolsj ls barkjo up tf sj`` at lmvflej efst p`us 7>%. Bjrecamolsj lmvjmtfry at tcj
 gjhlmmlmh fd jaec bfmtc ls 5>% fd tcat bfmtc's prfijetjo efst fd hffos sf`o. Xcat ls tcj abfumt fd 
amtlelpatjo purecasjs dfr Iu`y6
a. 1,457,>>>
 g. 7,>84,>>>
e. 1,8>>,>>>
o. 1,85>,>>>

^rfg`jb 1: (Glf`fhlea` assjts)

Am jmtlty prfvlojo tcj df``fwlmh lmdfrbatlfm agfut assjts lm dfrjst p`amtatlfm9

Drjjstamolmh trjjs :,>>>,>>>
@amo umojr trjjs <>>,>>>
Wfaos lm dfrjst :>>,>>>
Amlba`s rj`atjo tf rjerjatlfma` aetlvltljs 7,>>>,>>>
Wuggjr trjjs amo hrapj vlmjs 1,:>>,>>>
Xcat tfta` abfumt scfu`o gj rjpfrtjo as glf`fhlea` assjts6
Efst fd lmsta``atlfm jxe`uolmh tcj stfrahj efst abfumtjo tf ^3>,>>>. Xcat ls tcj tfta` efst fd tcj
baeclmj6
a. 7,5>>,>>>
g. 7,53>,>>>
e. 7,?1>,>>>
o. 7,4>>,>>>

^rfg`jb 18 (Gfrrfwlmh efst)

Ourlmh 7>1:, am jmtlty efmstruetjo am assjt efstlmh ^1>,>>>,>>>. _cj wjlhctjo avjrahj
aeeubu`atjo jxpjmolturjs fm tcj assjt ourlmh tcj yjar tfta`jo ^4,>>>,>>>. _f cj`p pay dfr 
efmstruetlfm, ^?,?>>,>>> was gfrrfwjo at 1>% fm Iamuary 1, 7>1:, amo dumos mft mjjojo dfr 
efmstruetlfm wjrj tjbpfrarl`y lmvjstjo lm scfrt-tjrb sjeurltljs, ylj`olmh ^<>,>>> lm lmtjrjst
rjvjmuj. Ftcjr tcam tcj efmstruetlfm dumos gfrrfwjo, tcj fm`y ftcjr ojgt futstamolmh ourlmh tcj
yjar was a ^:,>>>,>>>, 1>-yjar, <% mftj payag`j oatjo Iamuary 1, 7>17. Xcat ls tcj abfumt fd 
lmtjrjst tcat scfu`o gj eaplta`lzjo ourlmh 7>1:6
a. 4>>,>>>
 g. 5>>,>>>
e. ?<?,>>>
o. <??,>>>

^rfg`jb 13 (Ojp`jtlfm)

Lm 7>1:, am jmtlty purecasjo prfpjrty wltc matura` rjsfurejs dfr ^73,>>>,>>>. _cj prfpjrty cao a
rjsloua` va`uj fd ^:,>>>,>>>. Cfwjvjr, tcj jmtlty ls rjqulrjo tf rjstfrj tcj prfpjrty tf tcj frlhlma`
efmoltlfm at a olsefumtjo abfumt fd ^7,>>>,>>>. Lm 7>1:, tcj jmtlty spjmt ^1,>>>,>>> lm
ojvj`fpbjmt efst amo ^5,>>>,>>> lm gul`olmh. Lm 7>14, am abfumt fd ^?,>>>,>>> was spjmt dfr 
aooltlfma` ojvj`fpbjmt fm tcj blmj. ^rfouetlfm gjham lm 7>14 amo tcj tfms jxtraetjo tfta`jo
5,>>>,>>> lm 7>14 amo 7,:>>,>>> lm 7>18. _cj rjbalmlmh tfms tfta`jo 8,>>>,>>> amo 5,:>>,>>>,
rjspjetlvj`y fm Ojejbgjr 51, 7>14 amo Ojejbgjr 51, 7>18. Xcat abfumt fd ojp`jtlfm scfu`o
rjefhmlzjo lm 7>186
a. 1>,:>>,>>>
g. 17,7:>,>>>
e.   <,>>>,>>>
o. 3,8:>,>>>

^rfg`jb 1< (Wjva`uatlfm)

Fm Iumj 5>, 7>1:, am jmtlty rjpfrtjo tcj df``fwlmh lmdfrbatlfm9

Jqulpbjmt at efst 5>,>>>,>>>
Aeeubu`atjo ojprjelatlfm 1>,:>>,>>>
_cj jqulpbjmt was bjasurjo uslmh tcj efst bfoj` amo ojprjelatjo fm a stralhct `lmj gasls fvjr 1>-
yjar pjrlfo. Fm Ojejbgjr 51, 7>1:, tcj bamahjbjmt ojelojo tf ecamhj tcj gasls fd bjasurlmh tcj
jqulpbjmt drfb tcj efst bfoj` tf tcj rjva`uatlfm bfoj`. _cj jqulpbjmt was rjva`ujo tf tcj dalr 
va`uj fd ^78,>>>,>>> wltc rjbalmlmh usjdu` `ldj fd : yjars. _cj lmefbj tax ratj ls 5>%. Xcat
abfumt scfu`o gj rjpfrtjo as rjva`uatlfm surp`us fm Ojejbgjr 51, 7>1:6
a. 8,:>>,>>>
 g. :,7:>,>>>
e. 4,5>>,>>>
e. 1,17:,>>>
o. 1,38>,>>>

^rfg`jb ?? (Fpjratlmh aetlvltljs)

Am jmtlty rjpfrtjo mjt lmefbj fd ^5,>>>,>>> dfr tcj eurrjmt yjar. Ecamhjs feeurrjo lm ejrtalm
aeefumts as df``fws9
Jqulpbjmt 7:>,>>> lmerjasj
Aeeubu`atjo ojprjelatlfm ?>>,>>> lmerjasj
 Mftj payag`j 5>>,>>> lmerjasj
Ourlmh tcj yjar, tcj jmtlty sf`o jqulpbjmt efstlmh ^7:>,>>> wltc aeeubu`atjo ojprjelatlfm fd 
^1:>,>>> dfr a halm fd ^:>,>>>. Lm Ojejbgjr fd tcj eurrjmt yjar, tcj jmtlty purecasjo jqulpbjmt
efstlmh ^:>>,>>> wltc ^7>>,>>> easc amo a 17% mftj payag`j fd ^5>>,>>>. Xcat abfumt scfu`o
 gj rjpfrtjo as mjt easc prfvlojo gy fpjratlmh aetlvltljs 6
a. 5,?>>,>>>
g. 5,:>>,>>>
e. 5,::>,>>>
o. 5,4>>,>>>

^rfg`jb ?: (Fpjratlmh aetlvltljs)

Am jmtlty rjpfrtjo mjt lmefbj fd ^:,>>>,>>> dfr tcj eurrjmt yjar. Ojprjelatlfm jxpjmsj was
^1,<>>,>>>. _cj df``fwlmh wfrklmh eaplta` aeefumts ecamhjo9
Aeefumts rjejlvag`j 1,1>>,>>> lmerjasj
 Mfm-traolmh jqulty lmvjstbjmt 1,4>>,>>> lmerjasj
Lmvjmtfry 85>,>>> lmerjasj
 Mfmtraoj mftj payag`j 1,:>>,>>> lmerjasj
Aeefumts payag`j 1,77>,>>> lmerjasj

Zmojr tcj lmolrjet bjtcfo, wcat mjt abfumt fd aoiustbjmts ls rjqulrjo tf rjefmel`j mjt lmefbj tf
mjt easc prfvlojo gy fpjratlmh aetlvltljs6

a. ?,<:>,>>>
 g. 1,>:>,>>>
e. 1,7<>,>>>
o. 51>,>>>