PDF Intermediate Accounting 1 2 - Compress

IKRJXEJBIFRJ FCCMZKRIKN _MA 6
C@F\RJX 83
\XM\JXRY, \AFKR FKB JVZI\EJKR
 S`frjs issujb omr cmksibjrftimk mt`jr t`fk fctufa cfs` – prmcjjbs ejfsurjb ft O_ mo
m o t`j
cmksibjrftimk rjcjivjb
 \rmpjrty fcquirjb t`ru issufkcj mo s`frj cfpitfa – prmpjrty ejfsurjb ft7
f) O_ mo tt`j
`j pr
prmp
mpjr
jrty
ty rrjc
jcji
jivjb
vjb
h) O_ mo t`j s`frj cfpitfa
c) \fr __fau
faujj mr St
Stftj
ftjb
b _fauj
_fauj mo t`j
t`j s`f
s`frj
rj cfpit
cfpitfa
fa
 \OXS 9, pfr :.6.6 – jktity s`faa ejfsurj oikfkcifa aifhiaity ft O_ + trfksfctimk cmsts t`ft
frj birjctay fttrihutfhaj tm t`j issuj mo t`j oikfkcifa aifhiaity
m Fssjt fcquirjb hy issuikn hmkbs pfyfhaj is ejfsurjb ik t`j oo mrbjr7
f) O_ mo hmkb
hmkbss p
pfy
fyfh
fhaj
aj
h) OH mo fssjt rjcjivjb
c) Ofcj
Ofcj fe
femu
mukt
kt mo hmk
hmkbsbs p
pfyf
fyfha
hajj
 \FS 6?, pfr 82 – cmst mo fk itje mo \\J fcquirjb ik jxc`fknj omr f kmkemkjtfry fssjt mr
f cmehikftimk mo emkjtfry fkb kmkemkjtfry fssjt is ejfsurjb ft O_
m J7 Jxc`fknj is rjcmnkizjb ft CF ukbjr t`j oo circuestfkcjs7
f) Jxc`fkn
Jxc`fknjj ttrfksf
rfksfctimk
ctimk afcds cmeejrcifa
cmeejrcifa suhst
suhstfkcj
fkcj
h) O_ mo t`j fssjt nivjk mr O_ mo t`j fssjt rjcjivjb is kmt rjaifhay ejfsurjb
 IOXS jxpaicitay fbbrjssjs nmvjrkejkt nrfkt -; rjojrjkcj is efbj tm amcfa NFF\ ik
rjaftimk tm fccmuktikn omr bmkftimk
 Cmktrihutimks rjcjivjb orme s`frj`mabjrs s`faa hj rjcmrbjb ft O_ wit` t`j crjbit nmikn tm
bmkftjb cfpitfa
 Jktitijs smejtiejs rjcjivj orme kmks`frj`mabjrs niots mr nrfkts mo oukbs mr mt`jr fssjts
t`ft frj rjstrictjb omr prmpjrty jquipejkt fbbitimks
 \FS 6?, pfr 88 – cmst mo fhkmrefa femukt mo wfstjb eftjrifa, afhmr mr mvjr`jfb ikcurrjb
ik t`j prmbuctimk mo sjao-cmkstructjb fssjt is kmt ikcaubjb ik t`j cmst mo t`j fssjt
 \FS 6?, pfr ?> – CF mo fk itje mo \\J s`faa hj bjrjcmnkizjb mk bispmsfa mr w`jk km
outurj jcmkmeic hjkjoits frj jxpjctjb orme t`j usj mr bispmsfa
 \OXS :, pfr > – fk itje mo \\J is cafssioijb fs ‑`jab omr sfaj― io t`j fssjt is fvfiafhaj omr
ieejbiftj sfaj ik t`j prjsjkt cmkbitimk witìk mkj yjfr orme t`j bftj mo cafssioicftimk fs
`jab omr sfaj
 \OXS :, pfr 6: – fk jktity s`faa ejfsurj f kmkcurrjkt fssjt cafssioijb fs `jab omr sfaj ft
t`j amwjr mo cfrryikn femukt mr O_ – cmst mo bispmsfa
 \OXS :, pfr 8: – f kmkcurrjkt fssjt cafssioijb fs `jab omr sfaj s`faa kmt hj bjprjciftjb
 \OXS :, pfr 63 – fk jktity
jktity s`faa kmt cafssioy fs `jab omr sfaj f kmkcurrjkt fssj
fssjtt t`ft is tm
hj fhfkbmkjb

\XMHAJES FKB R@JMXIJS

6. ^ìc` is kmt f c`frfctjristic mo prmpjrty, pafkt fkb jquipejkt=
f. R`j prmpjrty, pafkt fkb jquipejkt frj tfknihaj fssjts.
h. R`j prmpjrty, pafkt fkb jquipejkt frj usjb ik husikjss.
c. R`j prmpjrty, pafkt fkb jquipejkt frj jxpjctjb tm hj usjb mvjr f pjrimb mo emrj t`fk mkj
yjfr.
b. R`j prmpjrty, pafkt fkb jquipejkt frj suhgjct tm bjprjciftimk.
8. Efgmr spfrj pfrts fkb stfkbhy jquipejkt wìc` frj jxpjctjb tm hj usjb mvjr f pjrimb mo emrj
t`fk mkj yjfr s`faa hj cafssioijb fs
f. \rmpjrty, pafkt fkb jquipejkt
h. Ikvjktmry
c. Kmkcurrjkt ikvjstejkt
b. Jxpjksj
3. Zkbjr t`j cmst embja, suhsjqujkt tm ikitifa rjcmnkitimk fs fk fssjt, fk itje mo prmpjrty, pafkt
fkb jquipejkt s`faa hj cfrrijb ft
f. Cmst
h. Xjvfaujb femukt
c. Cmst ajss fccueuaftjb bjprjciftimk fkb fky fccueuaftjb iepfirejkt amss
b. Xjvfaujb femukt ajss fccueuaftjb bjprjciftimk fkb fky fccueuaftjb iepfirejkt amss
2. R`j cmst mo fk itje mo prmpjrty, pafkt fkb jquipejkt cmeprisjs faa mo t`j omaamwikn, jxcjpt
f. \urc`fsj pricj
h. Iepmrt butijs fkb kmk-rjoukbfhaj purc`fsj tfxjs
c. Fky cmst birjctay fttrihutfhaj ik hriknikn t`j fssjt tm t`j amcftimk fkb cmkbitimk omr its iktjkbjb
usj.
b. Ikitifa jstieftj mo t`j cmst mo bisefktaikn fkb rjemvikn t`j itje fkb rjstmrikn t`j sitj, t`j
mhainftimk omr wìc` t`j jktity bmjs kmt ikcur w`jk t`j itje wfs fcquirjb.
:. Cmsts birjctay fttrihutfhaj tm hriknikn t`j fssjt tm t`j amcftimk fkb cmkbitimk omr t`j iktjkbjb
usj ikcaubj faa mo t`j omaamwikn, jxcjpt
f. Cmst mo jepamyjj hjkjoit kmt frisikn birjctay orme t`j cmkstructimk fkb fcquisitimk mo prmpjrty,
pafkt fkb jquipejkt
h. Cmst mo sitj prjpfrftimk
c. Ikitifa bjaivjry fkb `fkbaikn cmst
b. Ikstfaaftimk fkb fssjehay cmst
\rmhaje 83-6
Mk Ojhrufry 6, 8<<>, Emrnfk Cmrpmrftimk purc`fsjb f pfrcja mo afkb fs f ofctmry sitj omr
$8<<,<<<. Fk mab huiabikn mk t`j prmpjrty wfs bjemais`jb, fkb cmkstructimk hjnfk mk f
kjw huiabikn wìc` wfs cmepajtjb mk Kmvjehjr 6, 8<<>. Cmsts ikcurrjb burikn tìs
pjrimb frj aistjb hjamw7
Bjemaitimk mo mab huiabikn $ 8<,<<<
Frcìtjct's ojjs 3:,<<<
Ajnfa ojjs omr titaj ikvjstinftimk fkb purc`fsj cmktrfct :,<<<

Cmkstructimk cmsts 6,<9<,<<<

(Sfavfnjb eftjrifas rjsuatikn orme bjemaitimk wjrj smab omr $6<,<<<.)
Emrnfk s`muab rjcmrb t`j cmst mo t`j afkb fkb kjw huiabikn, rjspjctivjay, fs
f. $88:,<<< fkb $6,66:,<<<.
h. $86<,<<< fkb $6,63<,<<<.
c. $86<,<<< fkb $6,68:,<<<.
b. $86:,<<< fkb $6,68:,<<<.
Ik tìs
tìs prm
prmhaj
haje,
e, fsibj
fsibj orme
orme t`j fcquisit
fcquisitimk
imk cmst
cmst mo t`j afkb, cmsts
cmsts rjaftj
rjaftjb
b tm huiabi
huiabikn
kn frj
cmkstructimk cmsts fkb frcìtjct’s ojjs wìaj cmsts rjaftjb tm afkb frj bjemaitimk mo mab huiabikn
fkb ajnfa ojjs. Sm omr t`j huiabikn, it wmuab hj 6,<9<,<<<+3:,<<< 5 6,68:,<<<. Fs omr t`j afkb,
it’s 8<<,<<<+8<,<<<+:,<<< 5 88:,<<<. @mwjvjr, kmticj t`ft sfavfnjb eftjrifas rjsuatikn orme f
bjemaitimk
bjema itimk wjrj smab omr 6<,<<<. Rìs vfauj wiaa hj bjbuctjb
bjbuctjb tm t`j cmsts mo t`j afkb, efdikn it
86:,<<<.
\rmhaje 83-8
Rysmk C`fkbajr Cmepfky purc`fsjb jquipejkt omr $6<,<<<. Sfajs tfx mk t`j purc`fsj
wfs $:<<. Mt`jr cmsts ikcurrjb wjrj orjin`t c`frnjs mo $8<<, rjpfirs mo $3:< omr bfefnj
burikn ikstfaaftimk, fkb ikstfaaftimk cmsts mo $88:. ^`ft is t`j cmst mo t`j jquipejkt=
f. $6<,<<<
h. $6<,:<<
c. $6<,98:
b. $66,8>:
Xjpfirs omr t`j bfefnjs burikn ikstfaaftimk is t`j mkay cmst t`ft is kmt ikcaubjb omr t`j cmst mo t`j
jquipejkt. R`jrjomrj, 6<,<<<+:<<+8<<+88: 5 6<,98:.
\rmhaje 83-3
Cfrpjktjr Cmepfky purc`fsjb jquipejkt omr $68,<<<. Sfajs tfx mk t`j purc`fsj wfs
$?<<. Mt`jr cmsts ikcurrjb wjrj orjin`t c`frnjs mo $82<, rjpfirs mo $28< omr bfefnj
burikn ikstfaaftimk, fkb ikstfaaftimk cmsts mo $8><. ^`ft is t`j cmst mo t`j jquipejkt=
f. $68,<<<.
h. $68,?<<.
c. $63,66<.
b. $63,:3<.
Sfej fs t`j prmhaje fhmvj/hjomrj, rjpfirs omr t`j bfefnjs burikn ikstfaaftimk is t`j mkay cmst
t`ft is kmt ikcaubjb omr t`j cmst mo t`j jquipejkt. R`jrjomrj, 68,<<<+?<<+82<+8>< 5 63,66<.
\rmhaje 83-2
Burikn sjao-cmkstructimk mo fk fssjt hy Gfkkjrm \frnm Cmepfky, t`j omaamwikn wjrj
femkn t`j cmsts ikcurrjb7
Oixjb mvjr`jfb omr t`j yjfr $6,<<<,<<<
\mrtimk mo $6,<<<,<<< oixjb mvjr`jfb t`ft wmuab
hj faamcftjb tm fssjt io it wjrj kmrefa prmbuctimk 2<,<<<
_frifhaj mvjr`jfb fttrihutfhaj tm sjao-cmkstructimk 3:,<<<
^`ft femukt mo mvjr`jfb s`muab hj ikcaubjb ik t`j cmst mo t`j sjao-cmkstructjb fssjt=
f. $ -<-
h. $3:,<<<

c. $2<,<<<
b. $>:,<<<
Sikcj it wfs kmt f kmrefa prmbuctimk (sjao-cmkstructjb), t`j pmrtimk mo 2<,<<< is t`jk faamcftjb fs
mvjr`jfb.
mvjr`j fb. Ikcaubikn t`j vfrif
vfrifhaj
haj mvjr`jfb vfauj mo 3:,<<<, t`j femukt mo mvjr`jfb
mvjr`jfb t`ft s`muab
hj ikcaubjb ik t`j cmst mo t`j sjao-cmkstructjb fssjt is >:,<<<.
\rmhaje 83-:
Burikn sjao-cmkstructimk mo fk fssjt hy Eitc`jaasmk Cmepfky, t`j omaamwikn wjrj femkn
t`j cmsts ikcurrjb7
Oixjb mvjr`jfb omr t`j yjfr $6,<<<,<<<
\mrtimk mo $6,<<<,<<< oixjb mvjr`jfb t`ft wmuab
hj faamcftjb tm fssjt io it wjrj kmrefa prmbuctimk ?<,<<<
_frifhaj mvjr`jfb fttrihutfhaj tm sjao-cmkstructimk ::,<<<
^`ft femukt mo mvjr`jfb s`muab hj ikcaubjb ik t`j cmst mo t`j sjao-cmkstructjb fssjt=
f. $ -<-
h. $ ::,<<<
c. $ ?<,<<<
b. $66:,<<<
Sfej fs t`j prmhaje hjomrj/fhmvj,
hjomrj/fhmvj, sikcj it wfs kmt f kmrefa prmbuct
prmbuctimk
imk (sjao-cmkstru
(sjao-cmkstructjb)
ctjb),, t`j
pmrtimk mo ?<,<<< is t`jk faamcftjb fs mvjr`jfb. Ikcaubikn t`j vfrifhaj mvjr`jfb vfauj mo ::,<<<,
:: ,<<<,
t`j femukt mo mvjr`jfb t`ft s`muab hj ikcaubjb ik t`j cmst mo t`j sjao-cmkstructjb fssjt is
66:,<<<.
\rmhaje 83-?
Hjk Nmrbmk Cmrpmrftimk cmkstructjb f huiabikn ft f cmst mo $6<,<<<,<<<. Fvjrfnj fccueuaftjb
jxpjkbi
jxp jkbitur
turjs
js wjr
wjrjj $2,<<<,
$2,<<<,<<<,
<<<, fct
fctufa
ufa iktjrj
iktjrjst
st wfs $?<<,<<<
$?<<,<<<,, fkb fvmibfha
fvmibfhajj iktjrj
iktjrjst
st wfs
$3<<,<<<. Io t`j sfavfnj vfauj is $0<<,<<<, fkb t`j usjoua aioj is 2< yjfrs, bjprjciftimk jxpjksj
omr t`j oirst ouaa yjfr usikn t`j strfin`t-aikj ejt`mb is
f. $83>,:<<.
h. $82:,<<<.
c. $8:>,:<<.
b. $33>,:<<.
\rmhaje 83->
Swjjt Dkjj Cmepfky is cmkstructikn f huiabikn. Cmkstructimk hjnfk ik 8<<0 fkb t`j
huiabikn wfs cmepajtjb 68/36/<0. Swjjt Dkjj efbj pfyejkts tm t`j cmkstructimk
cmepfky mo $6,<<<,<<< mk >/6, $8,6<<,<<< mk 9/6, fkb $8,<<<,<<< mk 68/36. Fvjrfnj
fccueuaftjb jxpjkbiturjs wjrj
f. $6,<8:,<<<.
h. $6,8<<,<<<.
c. $3,6<<,<<<.
b. $:,6<<,<<<.
Smavikn omr fvjrfnj fccueuaftjb jxpjkbiturj rjquirjs t`j pfyejkt vfauj tm hj euatipaijb tm t`j
kuehjr
kue hjr mo rje
rjefik
fikikn
ikn emkt`s
emkt`s hjomrj rjfcì
rjfcìkn
kn t`j fcc
fccmuk
muktik
tikn
n pjr
pjrimb
imb mvjr 68. Sm, omr t`j
6,<<<,<<< pfyejkt, sikcj it wfs bmkj mk >/6, t`jrj wmuab hj ? emkt`s (orme >/6 – 68/36)4 omr
t`j 8,6<<,<<< pfyejkt, it wfs bmkj mk 9/6 tùs t`j rjefikikn wmuab hj 2 emkt`s. R`j pfyejkt

efbj mk 68/36 `fs km emkt mkt`s ajot sm t`j euatipaijr is <. Fbbikn t`j 8 vfaujs7
(6,<<<,<<<*?/68)+(8,6<<,<<<*2/68) nivjs t`j vfauj mo 6,8<<,<<<.
\rmhaje 83-0
^`jjajr Cmrpmrftimk cmkstructjb f huiabikn ft f cmst mo $8<,<<<,<<<. Fvjrfnj
fccueuaftjb jxpjkbiturjs wjrj $0,<<<,<<<, fctufa iktjrjst wfs $6,8<<,<<<, fkb
fvmibfhaj iktjrjst wfs $?<<,<<<. Io t`j sfavfnj vfauj is $6,?<<,<<<, fkb t`j usjoua aioj is
2< yjfrs, bjprjciftimk jxpjksj omr t`j oirst ouaa yjfr usikn t`j strfin`t-aikj ejt`mb is
f. $2>:,<<<.
h. $29<,<<<.
c. $:6:,<<<.
b. $?>:,<<<.
\rmhaje 83-9
@fcdajefk Cmepfky is cmkstructikn f huiabikn. Cmkstructimk hjnfk ik 8<<0 fkb t`j
huiabikn wfs cmepajtjb 68/36/<0. @fcdajefk efbj pfyejkts tm t`j cmkstructimk
cmepfky mo $6,:<<,<<< mk >/6, $3,3<<,<<< mk 9/6, fkb $3,<<<,<<< mk 68/36. Fvjrfnj
fccueuaftjb jxpjkbiturjs wjrj
f. $6,:>:,<<<.
h. $6,0:<,<<<.
c. $2,0<<,<<<.
b. $>,0<<,<<<.
Smavikn omr fvjrfnj fccueuaftjb jxpjkbiturj rjquirjs t`j pfyejkt vfauj tm hj euatipaijb tm t`j
kuehjr
kue hjr mo rje
rjefik
fikikn
ikn emkt`s
emkt`s hjomrj rjfcì
rjfcìkn
kn t`j fcc
fccmuk
muktik
tikn
n pjr
pjrimb
imb mvjr 68. Sm, omr t`j
6,:<<,<<< pfyejkt, sikcj it wfs bmkj mk >/6, t`jrj wmuab hj ? emkt`s (orme >/6 – 68/36)4 omr
t`j 3,3<<,<<< pfyejkt, it wfs bmkj mk 9/6 tùs t`j rjefikikn wmuab hj 2 emkt`s. R`j pfyejkt
efbj mk 68/36 `fs km emkt mkt`s ajot sm t`j euatipaijr is <. Fbbikn t`j 8 vfaujs7
(6,:<<,<<<*?/68)+(3,3<<,<<<*2/68) nivjs t`j vfauj mo 6,0:<,<<<.
\rmhaje 83-6<
Sjiajr Cm. purc`fsjb afkb fs f ofctmry sitj omr $?<<,<<<. Sjiajr pfib $?<,<<< tm tjfr bmwk twm
huiabikns mk t`j afkb. Sfavfnj wfs smab omr $:,2<<. Ajnfa ojjs mo $3,20< wjrj pfib omr titaj
ikvjstinftimk fkb efdikn t`j purc`fsj. Frcìtjct's ojjs wjrj $36,8<<.
$ 36,8<<. Ritaj iksurfkcj cmst
$8,2<<, fkbwfs
cmktrfctmr aifhiaity iksurfkcj burikn
pfib $8,8<<,<<<. cmkstructimk
Fk fssjssejkt cmsthy$8,?<<.
efbj t`j cityJxcfvftimk cmstwfs
omr pfvjejkt $6<,22<. R`j
$?,2<<.
Iktjrjst cmsts burikn cmkstructimk wjrj $6><,<<<.
R`j cmst mo t`j afkb t`ft s`muab hj rjcmrbjb hy Sjiajr Cm. is
f. $??<,20<.
h. $???,00<.
c. $??9,00<.
b. $?>?,80<.
Afkb cmsts frj7 \urc`fsj vfauj, bjemaitimk vfauj eikus sfavfnj vfauj, ajnfa ojjs, titaj iksurfkcj
cmst, fkb fssjssejkt omr pfvjejkt. R`jsj vfaujs mkcj fbbjb7 (?<<,<<< + ?<,<<< - :,2<< + 3,20<
+ 8,2<< + ?,2<<) nivj ???,00<.

C@F\RJX 82
NM_JXKEJKR NXFKR
Bjoikitimk
 \FS 8<, pfrfnrfp` 3, bjoikjs nmvjrkejkt nrfkt fs fssistfkcj hy nmvjrkejkt ik t`j omre mo
trfkso
trfksojr
jr mo rjs
rjsmur
murcjs
cjs tm fk jkt jktity
ity ik rjturk
rjturk omr pfrt mr out
outurj
urj cmepai
cmepaifkc
fkcjj wit
wit`
` cjrtfi
cjrtfik
k
cmkbitimks rjaftikn tm t`j mpjrftikn fctivitijs mo t`j jktity. Nmvjrkejkt nrfkt is smejtiejs
cfaajb hy mt`jr kfejs suc` fs suhsiby, suhvjktimk mr prjeiue.
 \FS 8<, pfrfnrfp` 6<, prmvibjs t`ft t`j hjkjoit mo f nmvjrkejkt
nmvjrkejkt amfk wit` f KIA mr hjamw-
efrdjt rftj mo iktjrjst is trjftjb fs f nmvjrkejkt nrfkt.

\rmhaje 82-6 (IOXS)
Ft t`j hjnikkikn mo currjkt yjfr, Sfnfbf Cmepfky rjcjivjb f nrfkt mo \8:,<<<,<<< orme t`j
Fejricfk nmvjrkejkt ik mrbjr tm bjorfy sfojty fkb jkvirmkejktfa cmsts witìk t`j frjf w`jrj
t`j jktity is amcftjb.
R`j sfojty fkb jkvirmkejktfa cmsts frj jxpjctjb tm hj ikcurrjb mvjr omur yjfrs, rjspjctivjay,
\8,<<<,<<<,
^`ft femukt\2,<<<,<<<, \?,<<<,<<<fsfkb
s`muab hj rjcmnkizjb \0,<<<,<<<.
nrfkt ikcmej omr t`j currjkt yjfr=
f. 8:,<<<,<<<
h. 8,<<<,<<<
c. 8,:<<,<<<
b. ?,8:<,<<<
Smautimk 82-6 Fkswjr c

Yjfr Cmsts O
Orrfctimk Ikcmej
Oirst yjfr 8,<<<,<<< 8/8< 8,:<<,<<<
Sjcmkb yjfr 2,<<<,<<< 2/8< :,<<<,<<<
Rìrb yjfr ?,<<<,<<< ?/8< >,:<<,<<<
Omur
Om urtt` yj
yjfr
fr 0,<<
0,<<<,
<,<<
<<<
< 0/8<
0/8< 6<
6<,<
,<<<
<<,<
,<<<
<<
8<,<<<,<<< 8:,<<<,<<<
\FS 8<, pfrfnrfp` 68, prmvibjs t`ft nmvjrkejkt nrfkts frj rjcmnkizjb fs ikcmej mvjr t`j
pjrimbs kjcjssfry tm eftc` t`je wit` t`j rjaftjb cmsts wìc` t`jy frj iktjkbjb tm cmepjksftj mk
f systjeftic hfsis.
\rmhaje 82-8 (AOXS)

Ft t`j hjnikkikn mo currjkt yjfr, Hjsfm Cmepfky rjcjivjb f nrfkt mo \6<,<<<,<<< orme t`j
Fustr
Fus trfai
faifk
fk nmv
nmvjrk
jrkejk
ejktt omr t`j cmkstr
cmkstruct
uctimk
imk mo f afhmrf
afhmrftmr
tmry
y fkb rjsjfr
rjsjfrc`
c` ofciai
ofciaity
ty wit
wit`
` fk
jstieftjb cmst mo \6:,<<<,<<< fkb usjoua aioj mo : yjfrs.
R`j afhmrftmry
afhmrftmry fkb rjsjf
rjsjfrc`
rc` ofciaity
ofciaity wfs cmepajtjb fkb rjfby omr t`j iktjkbjb
iktjkbjb usj ft t`j jkb mo
t`j currjkt yjfr.
^`ft femukt mo nrfkt ikcmej s`muab hj ikcaubjb ik t`j ikcmej stftjejkt omr t`j currjkt yjfr=
f. 6<,<<<,<<<

h. 8,<<<,<<<
c. 6,:<<,<<<
b. <
Smautimk 82-8 Fkswjr h

Nrfkt ikcmej (6<,<<<,<<< / :) 8,<<<,<<<
\FS 8<, pfrfnrfp` 6>, prmvibjs t`ft nrfkts rjaftjb tm bjprjcifhaj fssjts frj usufaay rjcmnkizjb fs
ikcmej mvjr t`j pjrimbs fkb ik prmpmrtimk tm t`j bjprjciftimk mo t`j rjaftjb fssjts.
\rmhaje 82-3 (IOXS)

Ft t`j hjnikkikn mo currjkt yjfr, Hfrain Cmepfky is nrfktjb f afrnj trfct mo afkb ik t`j Cmrbiaajrf
rjnimk hy t`j \ìaippikj nmvjrkejkt. R`j ofir vfauj mo t`j afkb is \2<,<<<,<<<. R`j jktity is
rjquirjb hy t`j nrfkt tm cmkstruct c`jeicfa rjsjfrc` ofciaity fkb jepamy mkay pjrsmkkja rjsibikn
ik t`j Cmrbiaajrf rjnimk.
R`j jstieftjb cmst mo t`j ofciaity is \2:,<<<,<<< wit` usjoua aioj mo 6< yjfrs. R`j c`jeicfa
rjsjfrc`
rjsjf rc` ofciaity
ofciaity wfs cmepajtjb
cmepajtjb fkb rjfby omr t`j iktjk
iktjkbjb
bjb usj ft t`j jkb mo currjkt
currjkt yjfr. ^`ft
femukt s`muab hj rjcmnkizjb fs nrfkt ikcmej omr t`j currjkt yjfr=
f. 2<,<<<,<<<
h. 2,:<<,<<<
c. 2,<<<,<<<
b. <
Nrfkt ikcmej (2<,<<<,<<</6<) 2,<<<,<<<
\FS 8<, pfrfnrfp` 60, prmvibjs t`ft nrfkts rjaftjb tm kmkbjprjcifhaj fssjts rjquirikn ouaoiaaejkt
mo cjrtfik cmkbitimks frj rjcmnkizjb fs ikcmej mvjr t`j pjrimbs wìc` hjfr t`j cmst mo ejjtikn
t`j cmkbitimks.
\rmhaje 82-2 (IOXS)

Ft t`j
t`j hjn
hjnik
ikki
kikn
kn mo curr
currjk
jktt yjfr
yjfr,, Jx
Jxuhj
uhjrf
rfkt
kt Cmep
Cmepfkfky
y rjcj
rjcjiv
ivjb
jb f cm
cmks
ksma
maib
ibft
ftjb
jb nr
nrfkt
fkt mo
\68,<<<,<<<. R`rjj-omurt`s mo t`j nrfkt wiaa hj utiaizjb tm purc`fsj f cmaajnj huiabikn omr
stubjkts ormemoukbjrbjvjampjb
R`j hfafkcj t`j nrfkt is omr cmuktrijs.
suhsibizikn t`j tuitimk cmsts mo t`msj stubjkts omr omur yjfrs orme
bftj mo nrfkt.
R`j huiabikn wfs purc`fsjb ik jfray Gfkufry fkb is tm hj bjprjciftjb usikn t`j strfin`t aikj
ejt`mb mvjr 6< yjfrs. R`j tuitimk cmsts pfib femuktjb tm \?<<,<<< burikn t`j currjkt yjfr.
^`ft femukt mo nrfkt ikcmej s`muab hj rjcmnkizjb omr t`j currjkt yjfr=
f. 6,8<<,<<<
h. 3,<<<,<<<
c. 6,?:<,<<<
b. 6,<:<,<<<

Nrfkt rjaftjb tm fssjt (68,<<<,<<< x 3/2 59,<<<,<<</6<) 9<<,<<<
Nrfkt rjaftjb tm ikcmej (68,<<<,<<< x 6/2 5 3,<<<,<<</2) >:<,<<<

Nrfkt ikcmej 6,?:<,<<<
\rmhaje 82-: (IOXS)

Ft t`j hjnikkikn mo currjkt yjfr, Sfhfknfk Cmepfky rjcjivjb f nrfkt mo \?,<<<,<<< orme t`j
Hritis` nmvjrkejkt tm cmepjksftj omr efssivj amssjs ikcurrjb hjcfusj mo f rjcjkt tsukfei.
R`j nrfkt wfs efbj omr t`j purpmsj mo nivikn ieejbiftj oikfkcifa suppmrt tm t`j jktity. It wiaa
tfdj t`j jktity twm yjfrs tm rjcmkstruct t`j fssjts bjstrmyjb hy t`j tsukfei.
^`ft femukt mo nrfkt ikcmej s`muab hj rjcmnkizjb ik t`j currjkt yjfr=
f. ?,<<<,<<<
h. 3,<<<,<<<
c. 6,:<<,<<<
b. <
Smautimk 82-: Fkswjr f

\FS 8<, pfrfnrfp` 8<, prmvibjs t`ft f nmvjrkejkt nrfkt hjcmejs rjcjivfhaj fs cmepjksftimk omr
jxpjksjs farjfby ikcurrjb mr omr t`j purpmsj mo nivikn oikfkcifa suppmrt tm t`j jktity wit` km
rjaftjb outurj cmsts is rjcmnkizjb fs ikcmej mo t`j pjrimb ik wìc` it hjcmejs rjcjivfhaj mr w`jk
rjcjivjb.
\rmhaje 82-? (IOXS)

\j
\jfc
fc`
` Cm
Cmep
epfk
fkyy pur
purc`f
c`fsj
sjb
b f efc`
efcìkikjj omr
omr \>,<<
\>,<<<,<
<,<<<
<< mk Gfkuf
Gfkufry
ry 6, 8<69
8<69 fk
fkb
b rjcj
rjcjiv
ivjb
jb f
nmvjrkejkt nrfkt mo \6,<<<,<<< tmwfrb t`j cfpitfa cmst.
R`j efcìkj is tm hj bjprjciftjb mk f strfin`t aikj hfsis mvjr : yjfrs fkb jstieftjb tm `fvj f
rjsibufa vfauj mo \:<<,<<< ft t`j jkb mo tìs pjrimb.
R`j fccmuktikn pmaicy is tm trjft t`j nrfkt fs f bjojrrjb ikcmej.
6. ^`ft is t`j cfrryikn femukt mo t`j fssjt mk Bjcjehjr 36,8<8<=

f. 2,8<<,<<<
h. :,><<,<<<
c. 2,2<<,<<<
b. 3,9<<,<<<
8. ^`ft
f. 2is
<<t`j
,<<<bjojrrjb nrfkt ikcmej mk Bjcjehjr 36, 8<8<=
h. 0<<,<<<
c. ?<<,<<<
b. <
Smautimk 82-?
Vujstimk I Fkswjr c
Fcquisitimk cmst - Gfkufry 6, 8<69 >,<<<,<<<
Fccueuaftjb bjprjciftimk (>,<<<,<<<-:<<,<<</: x 8) (8,?<<,<<<)
Cfrryikn femukt - Bjcjehjr 36, 8<8< 2,2<<,<<<
Vujstimk 8 Fkswjr c
Nmvjrkejkt nrfkt 6,<<<,<<<

Ikcmej rjcmnkizjb omr 8<69 fkb 8<8< (6,<<<,<<</: x 8) ( 2<<,<<<)

Bjojrrjb nrfkt ikcmej - Bjcjehjr 36, 8<8< ?<<,<<<
\rmhaje 82-> (IOXS)

Hjtty Cmepfky purc`fsjb f gjwja pmaisìkn efcìkj omr \3,?<<,<<< mk Gfkufry 6, 8<69 fkb
rjcjivjb f nmvjrkejkt nrfkt mo \:<<,<<< tmwfrb t`j cfpitfa cmst.
R`j fccmuktikn pmaicy is tm trjft t`j nrfkt fs f rjbuctimk ik t`j cmst mo t`j fssjt.
R`j efcìkj is tm hj bjprjciftjb mk f strfin`t aikj hfsis mvjr 0 yjfrs fkb jstieftjb tm `fvj f
rjsibufa vfauj mo \6<<,<<< ft t`j jkb mo pjrimb.
6. ^`ft is t`j bjprjciftimk mo t`j efcìkj omr 8<69=
f. 30>,:<<
h. :<<,<<<
c. 23>,:<<
b. 3>:,<<<
8. ^`ft is t`j cfrryikn femukt mo t`j fssjt mk Bjcjehjr 36, 8<8<=

f. 8,>8:,<<<
h. 8,3:<,<<<
c. 3,<<<,<<<
b. 8,8:<,<<<
Smautimk 82->
Vujstimk I Fkswjr b
Cmst 3,?<<,<<<
Nmvjrkejkt nrfkt (:<<,<<<)
Kjt cmst 3,6<<,<<<
Xjsibufa vfauj (6<<,<<<)
Bjprjcifhaj femukt 3,<<<,<<<
Fkkufa bjprjciftimk (3,<<<,<<</0) 3>:,<<<
Vujstimk 8 Fkswjr h
Kjt cmst - Gfkufry 6, 8<69 3,6<<,<<<
Fccueuaftjb
(3>:,<<< xbjprjciftimk
8 yjfrs) - Bjcjehjr 36, 8<8< (>:<,<<<)
Cfrryikn femukt - Bjcjehjr 36, 8<8< 8,3:<,<<<
\rmhaje 82-0 (IOXS)

Mk Gfkufry 6, 8<69, Bfrwik Cmepfky purc`fsjb f paftikn efcìkj omr \:,2<<,<<<. R`j jktity
rjcjivjb f nmvjrkejkt nrfkt mo \2<<,<<< tmwfrb tìs cfpitfa cmst.
R`j efcìkj is tm hj bjprjciftjb mk f 8<% rjbucikn hfafkcj hfsis 6< yjfrs. R`j jstieftjb
rjsibufa vfauj is \8<<,<<<.
R`j fccmuktikn pmaicy is tm trjft t`j nmvjrkejkt nrfkt fs f rjbuctimk ik t`j cmst mo t`j fssjt.
6 ^`ft is t`j fccueuaftjb bjprjciftimk mk Bjcjehjr 36, 8<8<=
f. 6,<<<,<<<
h. 6,922,<<<
c. 6,0<<,<<<

b. 8,<<<,<<<
8. ^`ft is t`j cfrryikn femukt mo t`j efcìkj mk Bjcjehjr 36, 8<8<=

f. 2,<<<,<<<
h. 2,<2<,<<<
c. 3,2:?,<<<
b. 3,8<<,<<<
Smautimk 82-0
Vujstimk 6 Fkswjr c
Vujstimk 8 Fkswjr b
Cmst :,2<<,<<<
Nmvjrkejkt nrfkt ( 2<<,<<<)
Kjt cmst :,<<<,<<<
Fccueuaftjb bjprjciftimk - Bjcjehjr 36, 8<8<7
8<69 (8<% x :,<<<,<<<) 6,<<<,<<<
8<8< (8<% x 2,<<<,<<<) 0<<,<<< 6,0<<,<<<
Cfrryikn femukt - Bjcjehjr 36, 8<8< 3,8<<,<<<
\rmhaje 82-9 (IOXS)

Mk Gfkufry 6, 8<69, Jfsy Cmepfky rjcjivjb f nrfkt mo \6,:<<,<<< orme t`j nmvjrkejkt tm
suhsibizj tuitimk ojjs omr f pjrimb mo : yjfrs.
Mk Gfkufry 6, 8<86, t`j jktity vimaftjb cjrtfik cmkbitimks fttfc`jb tm t`j nrfkt, fkb t`jrjomrj `fb
tm rjpfy ouaay suc` nrfkt tm t`j nmvjrkejkt
6. ^`ft is t`j nrfkt ikcmej omr 8<69=
f. 6,:<<,<<<
h. ?<<,<<<
c. 3<<,<<<
b. <
8. ^`ft femukt s`muab hj rjcmnkizjb fs amss rjsuatikn orme t`j rjpfyejkt mo t`j nrfkt ik 8<86=
f. 6,:<<,<<<
h. 9<<,<<<
cb.. ?<<,<<<
<
Smautimk 82-9
Vujstimk 6 Fkswjr c
Nrfkt ikcmej omr 8<69 (6,:<<,<<</: yjfrs) 3<<,<<<
Vujstimk 8 Fkswjr c
Rmtfa nrfkt rjcjivjb 6,:<<,<<<
Ikcmej rjcmnkizjb ik 8<69 fkb 8<8< (6,:<<,<<</: x 8) (?<<,<<<)
Bjojrrjb nrfkt ikcmej - Bjcjehjr 36, 8<8< 9<<,<<<

\FS 8<, pfrfnrfp` 38, prmvibjs t`ft rjpfyejkt mo nmvjrkejkt nrfkt s`faa hj fccmuktjb omr fs f
c`fknj ik fccmuktikn jstieftj. R`j rjpfyejkt mo nrfkt rjaftjb tm ikcmej s`faa hj fppaijb oirst tm
t`j ukfemrtizjb bjojrrjb ikcmej fkb fky hfafkcj s`faa hj rjcmnkizjb ik prmoit mr amss.
Bjojrrjb nrfkt ikcmej 9<<,<<<

Amss mk rjpfyejkt mo nrfkt ?<<,<<<
Cfs` 6,:<<,<<<
\rmhaje 82-6< (IOXS)

Rfr`ftf Cmepfky rjcjivjb f nmvjrkejkt nrfkt mo \8,<<<,<<< rjaftjb tm f ofctmry huiabikn t`ft it
hmun`t ik Gfkufry 8<69.
R`j jktity's pmaicy is tm trjft t`j nrfkt fs bjojrrjb ikcmej.
R`j jktity fcquirjb t`j huiabikn orme fk ikbustrifaist ibjktioijb hy t`j nmvjrkejkt. Io t`j jktity
bib kmt purc`fsj t`j huiabikn, wìc` wfs amcftjb ik t`j saues mo t`j city, it wmuab `fvj hjjk
rjpmssjssjb hy t`j nmvjrkejkt fnjkcy.
R`j jktity purc`fsjb t`j huiabikn omr \68,<<<,<<<. R`j usjoua aioj mo t`j huiabikn is 6< yjfrs
wit` km rjsibufa vfauj.
Mk Gfkufry 6,8<86, t`j jktirj femukt mo t`j nmvjrkejkt nrfkt hjcfej rjpfyfhaj hy rjfsmk mo
kmkcmepaifkcj wit` cmkbitimks fttfc`jb tm t`j nrfkt
6. ^`ft is t`j bjprjciftimk mo t`j huiabikn omr 8<69=

f. 6,8<<,<<<
h. 6,<<<,<<<
c. ?<<,<<<
b. :<<,<<<
8. ^`ft femukt s`muab hj rjcmnkizjb fs nrfkt ikcmej omr 8<69=

f. 2<<,<<<
h. 8<<,<<<
c. 6<<,<<<
b. <

3. ^`ft femukt mo amss s`muab hj rjcmnkizjb rjsuatikn orme t`j rjpfyejkt mo t`j nrfkt ik 8<86=
f. 6,8<<,<<<
h. 8,<<<,<<<
c. 6,2<<,<<<
b. 2<<,<<<
Smautimk 82-6<
Vujstimk 6 Fkswjr f
Bjprjciftimk mo huiabikn (68,<<<,<</6< yjfrs) 6,8<<,<<<
Vujstimk 8 Fkswjr h
Nrfkt ikcmej omr 8<69 (8,<<<,<<</ 6< yjfrs)
8<<,<<<

Gmurkfa jktrijs omr 8<69

Cfs` 8,<<<,<<<
Bjojrrjb nrfkt ikcmej 8,<<<,<<<
Bjojrrjb nrfkt ikcmej 8<<,<<<
Nrfkt ikcmej 8<<,<<<
Vujstimk 3 Fkswjr b
Rmtfa nrfkt rjcjivjb 8,<<<,<<<
Ikcmej rjcmnkizjb ik 8<69 fkb 8<8< (8,<<<,<<< / 6<x8) ( 2<<,<<<)
Bjojrrjb nrfkt ikcmej - Gfkufry 6, 8<86 6,?<<,<<<
Gmurkfa jktry
Bjojrrjb nrfkt ikcmej 6,?<<,<<<
Amss mk rjpfyejkt mo nrfkt 2<<,<<<
Cfs` 8,<<<,<<<
6. It is fk fssistfkcj hy t`j nmvjrkejkt ik t`j omre mo trfksojr mo rjsmurcjs tm fk jktity ik rjturk

omr pfst mr outurj cmepaifkcj wit` cjrtfik cmkbitimks.
f. Nmvjrkejkt nrfkt
h. Nmvjrkejkt fssistfkcj
c. Nmvjrkejkt bmkftimk
b. Nmvjrkejkt fib
8. It is fk fctimk hy f nmvjrkejkt bjsinkjb

bjsinkjb tm prmvibj
prmvibj fk jcmkmei
jcmkmeicc hjkjoi
hjkjoitt spjcioi
spjcioicc tm fk jktity
jktity
fkb omr wìc` t`j nmvjrkejkt cfkkmt rjfsmkfhay pafcj f vfauj.
f. Nmvjrkejkt nrfkt
h. Nmvjrkejkt fssistfkcj
c. Nmvjrkejkt tfdjmvjr
b. Suhvjktimk
3. Nmvjrkejkt nrfkt s`faa hj rjcmnkizjb w`jk t`jrj is rjfsmkfhaj fssurfkcj t`ft

f. R`j jktity wiaa cmepay wit` t`j cmkbitimks mo t`j nrfkt.
h. R`j jktity
c. R`j nrfkt wiaa
wiaa hj rjcjivjb.
cmepay wit` t`j cmkbitimks
c mkbitimks mo t`j nrfkt fkb t`j nrfkt
n rfkt wiaa hj rjcjivjb.
b. R`j nrfkt eust `fvj hjjk rjcjivjb.
2. It is f nmvjrkejkt nrfkt w`msj priefry cmkbitimk is t`ft fk jktity qufaioyikn omr it s`muab
purc`fsj, cmkstruct mr mt`jrwisj fcquirj amkn-tjre fssjt.
f. Nrfkt rjaftjb tm fssjt
h. Nrfkt rjaftjb tm ikcmej
c. Nmvjrkejkt niot
b. Nmvjrkejkt fpprmpriftimk
:. Nmvjrkejkt nrfkt ik rjcmnkitimk mo spjcioic cmsts is rjcmnkizjb fs ikcmej

f. Mvjr t`j sfej pjrimb fs t`j rjajvfkt jxpjksj
h. Ieejbiftjay

c. Mvjr f efxieue mo : yjfrs usikn strfin`t aikj.

b. Mvjr f efxieue mo : yjfrs usikn sue mo binits.
C@F\RJX 8:
HMXXMÎKN CMSRS
 Zkbjr \FS 83, pfrfnrfp` :, hmrrmwikn cmsts frj bjoikjb iktjrjst fkb mt`jr cmsts t`ft fk
jktity ikcurs ik cmkkjctimk ust` hmrrmwikn mo oukbs.
\frfnrfp` ? prmvibjs t`ft hmrrmwikn cmsts spjcioicfaay ikcaubj7

f. Iktjrjst jxpjksj cfacuaftjb usikn t`j joojctivj iktjrjst ejt`mb.
h. Oikfkcj c`frnj wit` rjspjct tm f oikfkcj ajksj.
c. Jxc`fknj bioojrjkcj frisikn orme omrjink currjkcy hmrrmwikn tm t`j jxtjkt t`ft it is
rjnfrbjb fs fk fbgustejkt tm iktjrjst cmst.
Jxcaubjb orme cfpitfaizftimk

 \FS 83 bmjs kmt rjquirj cfpitfaizftimk mo hmrrmwikn cmsts rjaftikn tm t`j omaamwikn7
f. Fssjts ejfsurjb ft ofir vfauj, suc` fs himamnicfa fssjts.
h. Ikvjktmry efkuofcturjb mr prmbucjb ik afrnj qufktity mk f rjpjtitivj hfsis, suc` fs
efturikn wìsdy, jvjk io it tfdjs f suhstfktifa pjrimb mo tiej tm njt rjfby omr sfaj.
c. Fssjts t`ft frj rjfby omr t`jir iktjkbjb usj mr sfaj w`jk fcquirjb.
Fccmuktikn omr hmrrmwikn cmst \FS 83, pfrfnrfp` 0, efkbftjs t`j omaamwikn ruajs mk
hmrrmwikn cmst7
6. Io t`j hmrrmwikn is birjctay fttrihutfhaj tm t`j fcquisitimk, cmkstructimk mr prmbuctimk mo f
qufaioyikn fssjt, t`j hmrrmwikn cmst is rjquirjb tm hj cfpitfaizjb
c fpitfaizjb fs cmst mo t`j fssjt.
 Ik mt`jr wmrbs, t`j cfpitfaizftimk mo hmrrmwikn cmst is efkbftmry omr f qufaioyikn fssjt.
R`j hmrrmw
hmrrmwikn
ikn cms
cmsts
ts t`f
t`ftt frj birjct
birjctay
ay fttrih
fttrihutf
utfhaj
haj tm t`j fcquisi
fcquisitim
timk,
k, cmkstr
cmkstruct
uctimk
imk mr
prmbuctimk mo f qufaioyikn fssjt frj hmrrmwikn cmsts t`ft wmuab `fvj hjjk fvmibjb io t`j
jxpjkbiturj mk t`j qufaioyikn fssjt `fb kmt hjjk efbj.
8. Faa mt`jr hmrrmwikn cmsts s`faa hj jxpjksjb fs ikcurrjb. Ik mt`jr wmrbs, io t`j hmrrmwikn is kmt
birjctay fttrihutfhaj tm f qufaioyikn fssjt, t`j hmrrmwikn cmst is jxpjksjb ieejbiftjay.
Fssjt oikfkcjb hy spjcioic hmrrmwikn

 \FS 83, pfrfnrfp` 68, prmvibjs t`ft io t`j oukbs frj hmrrmwjb spjcioicfaay omr t`j purpmsj mo
fcquiri
fcqu irikn
kn f qufaio
qufaioyik
yikn
n fssjt,
fssjt, t`j fem
femukt
ukt mo cfp
cfpitf
itfaiz
aizfha
fhajj hmr
hmrrmw
rmwikn
ikn cms
cmstt is t`j fct
fctufa
ufa
hmrrmwikn cmst ikcurrjb burikn t`j pjrimb ajss fky ikvjstejkt ikcmej trmie t`j tjepmrfry
ikvjstejkt mo t`msj hmrrmwikns.
Fssjt oikfkcjb hy njkjrfa hmrrmwikn

 \FS 83, pfrfnrfp` 62, prmvibjs t`ft io t`j oukbs frj hmrrmwjb njkjrfaay fkb usjb omr
fcquirikn f qufaioyikn fssjt, t`j femukt mo cfpitfaizfhaj hmrrmwikn cmst is jqufa tm t`j
fvjrfnj cfrryikn femukt mo t`j fssjt burikn t`j pjrimb euatipaijb hy f cfpitfaizftimk rftj mr
fvjrfnj iktjrjst
iktjrjst rftj. @mwjvjr, t`j cfpitfaizf
cfpitfaizfhaj
haj hmrrmwikn
hmrrmwikn cmst s`faa kmt jxcjjb t`j fctuf
fctufaa
iktjrjst ikcurrjb.

 \FS 83, pfrfnrfp` 60, prmvibjs t`ft t`j fvjrfnj jxpjkbiturjs burikn f pjrimb s`faa ikcaubj
t`j hmrrmwikn cmst prjvimusay cfpitfaizjb.

\rmhaje 8:-6 (IOXS)
Mk Gfkufry 6, 8<69, @feajt Cmepfky hmrrmwjb \?,<<<,<<< ft fk fkkufa iktjrjst rftj mo 6<% tm
oikfkcj spjcioicfaay t`j cmst mo huiabikn fk jajctricity njkjrftikn pafkt. Cmkstructimk cmeejkcjb
mk Gfkufry 6, 8<69 wit` f cmst mo \?,<<<,<<<.
Kmt faa t`j cfs` hmrrmwjb wfs usjb ieejbiftjay, sm iktjrjst ikcmej mo \0<,<<< wfs njkjrftjb
hy tjepmrfriay ikvjstikn smej mo t`j hmrrmwjb oukbs primr tm usj. R`j prmgjct wfs cmepajtjb mk
Kmvjehjr 3<, 8<69.
6. ^`ft is t`j cfrryikn femukt mo t`j pafkt mk Kmvjehjr 3<, 8<69=
f. ?,<<<,<<<
h. ?,2><,<<<
c. ?,:8<,<<<
b. ?,::<,<<<
Smautimk 8:-6 Fkswjr h

Cmkstructimk cmst ?,<<<,<<<
Iktjrjst (?,<<<,<<< x 6<% x 66/68) :<<,<<<
Iktjrjst ikcmej ( 0<<,<<<)
Rmtfa cmst mo pafkt ?,2><,<<<
\FS 83, pfrfnrfp` 68, prmvibjs t`ft io t`j oukbs frj hmrrmwjb spjcioicfaay omr t`j purpmsj mo
fcquirikn f qufaioyikn fssjt, t`j femukt mo cfpitfaizfhaj hmrrmwikn cmst is t`j fctufa hmrrmwikn
cmst ikcurrjb burikn t`j pjrimb ajss fky ikvjstejkt ikcmej orme t`j tjepmrfry ikvjstejkt mo
t`msj hmrrmwikns.
\rmhaje 8:-8 (IOXS)

Mk Gfkufry 6, 8<69, Cfnfyfk Cmepfky tmmd mut f amfk mo \82,<<<,<<< ik mrbjr tm oikfkcj
spjcioicfaay t`j rjkmvftimk mo f huiabikn. R`j rjkmvftimk wmrd stfrtjb mk t`j sfej bftj.
b ftj.
R`j amfk cfrrijb fkkufa iktjrjst ft 6<%. ^mrd mk t`j huiabikn wfs suhstfktifaay cmepajtj mk
Mctmhjr
R`j amfk36,8<69.
wfs rjpfib mk Bjcjehjr 36,8<69 fkb \8<<,<<< ikvjstejkt ikcmej wfs jfrkjb ik t`j
pjrimb tm Mctmhjr 36 mk t`j prmcjjbs mo t`j amfk kmt yjt usjb omr t`j rjkmvftimk.
6. ^`ft femukt mo cfpitfaizfhaj hmrrmwikn cmst s`muab hj ikcaubjb ik t`j cmst mo t`j huiabikn=
f. 8,2<<,<<<
h. 8,8<<,<<<
c. 8,<<<,<<<
b. 6,0<<,<<<
8. ^`ft femukt s`muab hj rjpmrtjb fs iktjrjst jxpjksj omr 8<69=

f. 0<<,<<<
h. 2<<,<<<
c. 8<<,<<<
b. <

Smautimk 8:-8
Vujstimk 6 Fkswjr b
Iktjrjst fctufaay ikcurrjb(82,<<<,<<< x 6<% x 6</68)
8,<<<,<<<
Iktjrjst ikcmej ( 8<<,<<<)
Cfpitfaizfhaj hmrrmwikn cmst 6,0<<,<<<
Vujstimk 8 Fkswjr h
Iktjrjst jxpjksj omr Kmvjehjr fkb Bjcjehjr 8<69
(82,<<<,<<< x 6<% x 8/68) 2<<,<<<
R`j iktjrjst orme Kmvjehjr 6 tm Bjcjehjr 36, 8<69 is c`frnjb tm iktjrjst jxpjksj hjcfusj t`j
huiabikn wfs cmepajtjb mk Mctmhjr 36, 8<69.
\rmhaje 8:-3(FIC\F Fbfptjb)

Su
Sukk Cm
Cmep
epfkfky
y wfs
wfs cm cmks
kstr
truc
ucti
tikn
kn fk fs
fssj
sjtt t`ft
t`ft qufa
qufaio
ioij
ijb
b om
omrr ik
iktj
tjrj
rjst
st cfpi
cfpitf
tfai
aizft
zftim
imk.
k. R`
R`jj
cmkstructimk hjnfk ft t`j hjnikkikn mo t`j currjkt yjfr fkb wfs cmepajtjb ft t`j jkb mo currjkt
yjfr.
R`j cmkstructimk cmst tmtfajb \68,<<<,<<< fkb wfs ikcurrjb jvjkay burikn t`j currjkt yjfr.
R`j jktity `fb mutstfkbikn kmtjs pfyfhaj burikn t`j jktirj yjfr mo cmkstructimk cmeprisikn
\?,<<<,<<< 0% iktjrjst fkb \9,<<<,<<< 9% iktjrjst. Kmkj mo t`j hmrrmwikns wjrj spjcioijb omr
t`j cmkstructimk mo t`j qufaioijb fssjt.
6. ^`ft femukt mo iktjrjst s`muab hj cfpitfaizjb=
f. 20<,<<<
h. :6?,<<<
c. 06<,<<<
b. 9?<,<<<
8. ^`ft femukt s`muab hj rjpmrtjb fs iktjrjst jxpjksj omr t`j currjkt yjfr=
f. 9?<,<<<
h. ?2:,<<<
c.
b. >>2,<<<<

Smautimk 8:-3
Vujstimk 6 Fkswjr h
Io t`j cmkstructimk is oikfkcjb hy njkjrfa hmrrmwikn, t`j fvjrfnj iktjrjst rftj is euatipaijb hy
fvjrfnj jxpjkbiturjs ik cmeputikn cfpitfaizfhaj hmrrmwikn
h mrrmwikn cmst.
\rikcipfa Iktjrjst
0% kmtj pfyfhaj (0% x ?,<<<,<<<) ?,<<<,<<< 20<,<<<
9% kmtj pfyfhaj (9% x 9,<<<,<<<) 9,<<<,<<< 06<,<<<
Rmtfa 6:,<<<,<<< 6,89<,<<<
Fvjrfnj iktjrjst rftj (6,89<,<<</6:,<<<,<<<) 0.?<%
Fvjrfnj jxpjkbiturjs (68,<<<,<<< / 8) ?,<<<,<<<
Cfpitfaizfhaj iktjrjst (?,<<<,<<< x 0.?%) :6?,<<<

Vujstimk 8 Fkswjr c
Rmtfa iktjrjst ikcurrjb
6,89<,<<<
Cfpitfaizfhaj iktjrjst ( :6?,<<<)
Iktjrjst jxpjksj omr t`j yjfr >>2,<<<
\rmhaje 8:-2 (FIC\F Fbfptjb)

Efrifk Cmepfky hmrrmwjb \8<,<<<,<<< ft 6<% pfrtay omr njkjrfa purpmsjs fkb pfrtay tm oikfkcj
t`j cmkstructimk mo f huiabikn mk Gfkufry 6, 8<69. R`j amfk s`faa hj rjpfib cmeejkcikn t`j
emkt` omaamwikn cmepajtimk mo t`j huiabikn.
Jxpjkbiturjs ikcurrjb jvjkay burikn t`j yjfr omr t`j cmepajtjb huiabikn tmtfajb \68,<<<,<<< m`
Bjcjehjr 36, 8<69. R`j jktity jfejb iktjrjst mo \8<<,<<< omr t`j yjfr mk t`j ukjxpjkbjb
pmrtimk mo t`j amfk.
^`ft femukt mo iktjrjst is cfpitfaizjb mk Bjcjehjr 36,8<69=
f. 6,8<<,<<<
h. 6,<<<,<<<
c. ?<<,<<<
b. 2<<,<<<
Smautimk 8:-2 Fkswjr c

R`j fvjrfnj jxpjkbiturjs femukt tm \68,<<<,<<< bivibjb hy 8 mr \?.<<<,<<<. R`j iktjrjst is
\?,<<<,<<< tiejs 6<% mr \?<<,<<<.
R`j ikvjstejkt ikcmej mo \8<<,<<< is inkmrjb hjcfusj t`j cmkstructimk is oikfkcjb hy njkjrfa
hmrrmwikn.
\rmhaje 8:-: (IFF)

Emsjs Cmepfky hmrrmwjb \2,<<<,<<< mk f 6<% kmtj pfyfhaj tm oikfkcj f kjw wfrj`musj
wìc` t`j jktity is cmkstructikn omr its mwk usj.
R`j mkay mt`jr bjht mo t`j jktity is f \?,<<<,<<<, 68% emrtnfnj pfyfhaj mk fk mooicj huiabikn.
Ft t`j jkb mo t`j currjkt yjfr, fvjrfnj fccueuaftjb jxpjkbiturjs mk t`j kjw wfrj`musj tmtfajb
\2,>:<,<<<.
^`ft femukt s`muab hj cfpitfaizjb fs iktjrjst omr t`j currjkt yjfr=

f. 2<<,<<<
h. 2>:,<<<
c. 29<,<<<
b. :88,:<<
Smautimk 8:-: Fkswjr c

Spjcioic hmrrmwikn (2,<<<,<<< x 6<%) 2<<,<<<
Njkjrfa hmrrmwikn ( >:<,<<< x 68%) 9<,<<<
Cfpitfaizfhaj iktjrjst 29<,<<<
Fvjrfnj jxpjkbiturjs fppaicfhaj tm njkjrfa hmrrmwikn

(2,>:<,<<< ajss 2,<<<,<<< spjcioic) >:<,<<<

\rmhaje 8:-? (IFF)

R`j tìrb yjfr mo f cmkstructimk prmgjct mo Giaaifkj Cmepfky hjnfk wit` f \3,<<<,<<< hfafkcj ik
cmkstructimk ik prmnrjss.
Ikcaubjb ik t`ft oinurj is \?<<,<<< mo iktjrjst cfpitfaizjb ik t`j oirst twm yjfrs.
Cmkstructi
Cmkst ructimk
mk jxpjkbiturjs
jxpjkbiturjs burikn t`j tìrb yjfr wjrj \0,<<<,<
\0,<<<,<<<<< wìc` wjrj ikcurrjb
ikcurrjb jvjkay
t`rmun`mut t`j jktirj yjfr.
R`j jktity `fb \3<,<<<,<<< ik iktjrjst-hjfrikn bjht mutstfkbikn ik t`j tìrb yjfr ft fk iktjrjst
rftj mo 9%.
6. ^`ft femukt mo iktjrjst omr t`j tìrb yjfr is cfpitfaizjb=

f. 3?<,<<<
h. ?3<,<<<
c. 93?,<<<
b. 99<,<<<
8. ^`ft femukt s`muab hj rjpmrtjb fs iktjrjst jxpjksj omr t`j tìkb yjfr=
f. 8,><<,<<<
h. 8,<><,<<<
c. 6,90<,<<<
b. 6,3:<,<<<
Smautimk 8:-?
Vujstimk 6 Fkswjr h
Cmkstructimk ik prmnrjss - hjnikkikn mo tìrb yjfr 3,<<<,<<<
Fvjrfnj jxpjkbiturjs burikn t`j tìrb yjfr (0,<<<,<<</8) 2,<<<,<<<
Rmtfa >,<<<,<<<
Cfpitfaizfhaj iktjrjst (9% x >,<<<,<<<) ?3<,<<<
Vujstimk 8 Fkswjr h
Iktjrjst ikcurrjb ik t`j tìrb yjfr (9% x 3<,<<<,<<<)
8,><<,<<<
Cfpitfaizfhaj
Iktjrjst iktjrjst
jxpjksj omr tìrb yjfr (8,<><,<<<
?3<,<<<)
\rmhaje 8:-> (IFF)

Gfe Cmepfky stfrtjb cmkstructimk mk f huiabikn ft t`j hjnikkikn mo t`j currjkt yjfr fkb
cmepajtjb cmkstructimk ft yjfr-jkb.
R`j jktity `fb mkay twm iktjrjst kmtjs mutstfkbikn burikn t`j yjfr fkb hmt` mo t`jsj kmtjs wjrj
mutstfkbikn omr faa 68 emkt`s mo t`j yjfr.
R`j omaamwikn ikomreftimk is fvfiafhaj7
Fvjrfnj fccueuaftjb jxpjkbiturjs 8,:<<,<<<

Jkbikn hfafkcj ik cmkstructimk ik prmnrjss hjomrj
cfpitfaizftimk mo iktjrjst 3,?<<,<<<

?% kmtj ikcurrjb spjcioicfaay omr t`j prmgjct 6,:<<,<<<

9% amkn-tjre kmtj :,<<<,<<<
^`ft femukt s`muab hj rjcmrbjb fs cmst mo t`j huiabikn=

f. 3,>0<,<<<
h. 8,?0<,<<<
c. 3,>:<,<<<
b. 3,08:,<<<
Smautimk 8:->. Fkswjr f

Fvjrfnj jxpjkbiturjs 8,:<<,<<<
Spjcioic hmrrmwikn (6,:<<,<<<)
Njkjrfa hmrrmwikn 6,<<<,<<<
Cmkstructimk ik prmnrjss - fctufa jxpjkbiturjs 3,?<<,<<<
Cfpitfaizfhaj iktjrjst7
Spjcioic hmrrmwikn (?% x 6,:<<,<<<) 9<,<<<
Njkjrfa hmrrmwikn (9% x 6,<<<,<<<) 9<,<<<
Rmtfa cmst mo huiabikn 3,>0<,<<<
\rmhaje 8:-0 (IFF)

Burikn 8<69, Gmsùf Cmepfky cmkstructjb fssjts cmstikn \:,<<<,<<<. R`j wjin`tjb fvjrfnj
jxpjkbiturjs tmtfajb \3,<<<,<<<.
Rm `jap pfy omr cmkstructimk, \8,8<<,<<< wfs hmrrmwjb ft 6<% mk Gfkufry 6, 8<69.
Oukbs kmt kjjbjb omr cmkstructimk wjrj tjepmrfriay ikvjstjb ik s`mrt-tjre sjcuritijs yijabikn
\2:,<<< ik iktjrjst rjvjkuj.
Mt`jr t`fk t`j cmkstructimk oukbs hmrrmwjb, t`j mkay mt`jr bjht mutstfkbikn burikn t`j yjfr wfs
f \8,:<<,<<<. 6<-yjfr, 9% pmtj pfyfhaj bftjb Gfkufry 6, 8<60.
6. ^`ft femukt mo iktjrjst s`muab hj cfpitfaizjb burikn 8<69=

f. 3<<,<<<
h. 6:<,<<<
c. 82>,<<<
b. 2>8,<<<
8. ^`ft femukt s`muab hj rjpmrtjb fs iktjrjst jxpjksj omr 8<69=
f. 88:,<<<
h. 6>0,<<<
c. 6:3,<<<
b, <
Smautimk 8:-0
Vujstimk 6 Fkswjr c
Spjcioic hmrrmwikn 88<,<<<
Iktjrjst rjvjkuj ( 2:,<<<)
Njkjrfaa hmrrmwi
Njkjrf hmrrmwikn
kn >8,<<<
>8,<< <
Cfpitfaizfhaj iktjrjst 82>,<<<

Fvjrfnj jxpjkbiturjs 3,<<<,<<<

Spjcioic hmrrmwikn (8,8<<,<<<)
Njkjrfa hmrrmwikn 0<<,<<<
Vujstimk 8 Fkswjr c
Iktjrjst mk njkjrfa hmrrmwikn (9% x 8,:<<,<<<) 88:,<<<
Cfpitfaizfhaj iktjrjst mk njkjrfa hmrrmwikn ( >8,<<<)
Iktjrjst jxpjksj omr 8<69 6:3,<<<
\rmhaje 8:-9 (FIC\F Fbfptjb)

Burikn 8<69, Jaysjj Cmepfky cmkstructjb f kjw ofciaity ft f cmst mo \3<,<<<,<<<.
R`j jxpjkbiturjs omr t`j huiabikn, wìc` wfs wfs oikis`jb aftj ik 8<69, wjrj ikcurrjb jvjkay burikn
t`j yjfr.
R`j jktity `fb t`j omaamwikn amfks mutstfkbikn mk Bjcjehjr 36, 8<697
◍ 6<% kmtj tm oikfoikfkcj
kcj spjc
spjcioi
ioicfaa
cfaay
y t`j cmkstru
cmkstructi
ctimk,
mk, bftj
bftjbb Gfkufr
Gfkufry
y 6, 8<69, \6<,<<<
\6<,<<<,<<<
,<<<..
Rìs kmtj is ukpfib mk Bjcjehjr 36, 8<69.
Ikvjstejkts wjrj efbj mk t`j prmcjjbs orme tìs amfk fkb ikcmej mo \6<<,<<< wfs
rjfaizjb ik 8<69.
◍ 68% 8< 8<-yjfr
-yjfr hmkbs issu
issujb
jb ft ofcj femukt mk Fpria
Fpria 3<, 8<
8<60,
60, \3<,<<<,<
\3<,<<<,<<<.
<<.
◍ 0% :- :-yjf
yjfrr kmt
kmtjj pfyf
pfyfhaj
haj,, bft
bftjb
jb Efr
Efrc`c` 6, 8<60,
8<60, \6<,<
\6<,<<<,<
<<,<<<.
<<.
^`ft femukt mo iktjrjst is cfpitfaizjb fs cmst mo t`j kjw huiabikn=

f 6,::<,<<<
h. 6,2:<,<<<
c. 6,2<<,<<<
b. 6,:<<,<<<
Smautimk 8:-9 Fkswjr h

Fvjrfnj jxpjkbiturjs (3<,<<<,<<< / 8) 6:,<<<,<<<
Fppaicfhaj tm spjcioic hmrrmwikn (6<,<<<,<<<)
Fppaicfhaj tm njkjrfa hmrrmwikn :,<<<,<<<
\rikcipfa Iktjrjst
68% 8<-yjfr hmkbs pfyfhaj 3<,<<<,<<< 3,?<<,<<<
0% :-yjfr kmtj pfyfhaj 6<,<<<,<<< 0<<,<<<
Rmtfa njkjrfa hmrrmwikn 2<,<<<,<<< 2,2<<,<<<
Fvjrfnj cfpitfaizftimk rftj (2,2<<,<<</2<,<<<,<<<) 66%
Iktjrjst mk spjcioic hmrrmwikn (6<% x 6<,<<<,<<<) 6,<<<,<<<
Iktjrjst ikcmej rjaftjb tm spjcioic hmrrmwikn
( 6<<,<<<)
Iktjrjst mk njkjrfa hmrrmwikn (66% x :,<<<,<<<) ::<,<<<
Rmtfa cfpitfaizfhaj iktjrjst 6,2:<,<<<
\rmhaje 8:-6< (IFF)

Burikn 8<69, Isrfja Cmepfky cmkstructjb fssjts cmstikn \2,86:,<<<. R`j wjin`tjb fvjrfnj
jxpjkbiturjs burikn t`j yjfr femuktjb tm \3,9<<,<<<.

R`j jktity hmrrmwjb \8,<<<,<<<

\8,<<<,<<< ft >.:% mk Gfkufry
Gfkufry 6,8<69. Oukbs kmt kjjbjb omr cmkstructimk
cmkstructimk
wjrj tjepmrfriay ikvjstjb ik s`mrt-tjre sjcuritijs fkb jfrkjb \:9,<<< ik iktjrjst rjvjkuj.
Ik fbbitimk tm t`j cmkstructimk amfk, t`j jktity `fb twm mt`jr kmtjs mutstfkbikn burikn t`j yjfr, f
\6,:<<,<<<, 6<-yjfr, 6<% kmtj pfyfhaj bftjb Mctmhjr 6, 8<60, fkb f \6,<<<,<<<, 0% :-yjfr kmtj
pfyfhaj bftjb Kmvjehjr 6,8<60.
^`ft femukt mo iktjrjst s`muab hj cfpitfaizjb burikn 8<69=

f. 382,0<<
h. 89>,:<<
c. 8>3,<<<
b. 8?:,0<<
Smautimk 8:-6< Fkswjr b

Spjcioic hmrrmwikn (8,<<<,<<< x >.:%) 6:<,<<<
Iktjrjst rjvjkuj rjaftjb tm spjcioic hmrrmwikn ( :9,<<<)
Njkjrfa hmrrmwikn (6,9<<,<<< x 9.8%) 6>2,0<<
Cfpitfaizfhaj iktjrjst 8?:,0<<
Fvjrfnj jxpjkbiturjs 3,9<<,<<<
Spjcioic hmrrmwikn (8,<<<,<<<)
Njkjrfa hmrrmwikn 6,9<<,<<<
\rikcipfa Iktjrjst
6<-yjfr 6<% kmtj pfyfhaj 6,:<<,<<< 6:<,<<<
:-yjfr 0% kmtj pfyfhaj 6,<<<,<<< 0<,<<<
Rmtfa njkjrfa hmrrmwikn 8,:<<,<<< 83<,<<<
Fvjrfnj iktjrjst rftj (83<,<<</8,:<<,<<<) 9.8%
6. Hmrrmwikn cmsts cfk hj cfpitfaizjb fs cmst mo t`j fssjt w`jk

f. R`j fssjt is f qufaioyikn fssjt.
h. R`j fssjt is f qufaioyikn fssjt fkb it is kmt prmhfhaj t`ft t`j hmrrmwikn cmsts wiaa rjsuat ik
outurj hjkjoits.
c. R`j fssjt is f qufaioyikn fssjt fkb it is prmhfhaj t`ft t`j hmrrmwikn cmsts wiaa rjsuat ik outurj
jcmkmeic hjkjoits tm t`j jktity hut t`j cmsts cfkkmt hj ejfsurjb rjaifhay.
b. R`j fssjt is f qufaioyikn fssjt fkb it is prmhfhaj t`ft t`j hmrrmwikn cmsts wiaa rjsuat ik outurj
jcmkmeic hjkjoits tm t`j jktity fkb t`j cmsts cfk hj ejfsurjb rjaifhay.
8. Io t`j qufaioyikn fssjt is oikfkcjb hy spjcioic hmrrmwikn, t`j cfpitfaizfhaj hmrrmwikn cmst is
jqufa tm
f. Fctufa hmrrmwikn cmst ikcurrjb
h. Fctufa hmrrmwikn cmst ikcurrjb up tm cmepajtimk mo fssjt
c. Fctufa hmrrmwikn cmst ikcurrjb up tm cmepajtimk mo fssjt eikus fky ikvjstejkt ikcmej orme
t`j hmrrmwikn
b. Wjrm
3. ^ìc
^ìc` ` mo t`j
t`j omaa
omaamwi
mwikn
kn fs
fssj
sjts
ts cmua
cmuab
b hj trjft
trjftjb
jb fs quf
qufai
aioy
oyik
ikn
n fssj
fssjtt om
omrr t`
t`jj purp
purpms
msjj mo
cfpitfaizikn hmrrmwikn cmsts=
f. Ikvjstejkt prmpjrty

h. Ikvjstejkt ik oikfkcifa ikstruejkt

c. Ikvjktmry t`ft is efkuofcturjb mr prmbucjb ik afrnj qufktity mk f rjpjtitivj hfsis
b. Himamnicfa fssjt
2. ^ìc` mo t`j omaamwikn

omaamwikn is kmt f cmkbit
cmkbitimk
imk t`ft eust hj sfti
sftisoij
soijb
b hjomr
hjomrjj iktjr
iktjrjst
jst cfpitfaizftimk
cfpitfaizftimk
cfk hjnik mk f qufaioyikn fssjt=
f. Iktjrjst is hjikn ikcurrjb.
h. Jxpjkbiturjs omr t`j fssjt `fvj hjjk efbj.
c. R`j iktjrjst rftj is jqufa tm mr nrjftjr t`fk t`j cmst mo cfpitfa.
b. Fctivitijs kjcjssfry tm njt t`j fssjt rjfby omr t`j iktjkbjb usj frj ik prmnrjss.
:. Io t`j qufaioyikn fssjt is oikfkcjb hy njkjrfa hmrrmwikn, t`j cfpitfaizfhaj hmrrmwikn cmst is
jqufa tm
f. Fctufa hmrrmwikn cmst ikcurrjb
h. Rmtfa jxpjkbiturjs mk t`j fssjt euatipaijb hy f cfpitfaizftimk rftj
c. Fvjrfnj jxpjkbiturjs mk t`j fssjt euatipaijb hy f cfpitfaizftimk rftj mr fctufa hmrrmwikn cmst
ikcurrjb. wìc`jvjr is amwjr
b. Fvjrfnj jxpjkbiturjs mk t`j fssjt euatipaijb hy f cfpitfaizftimk rftj mr fctufa hmrrmwikn cmst
ikcurrjb wìc`jvjr is ìn`jr
C@F\RJX 8?
AFKB, HZIABIKN FKB EFC@IKJXY
CF\IRFA FKB XJ_JKZJ JP\JKBIRZXJ
Stftjejkt cafssioicftimk
 Afkb usjb fs f pafkt sitj s`faa hj trjftjb fs prmpjrty, pafkt fkb jquipejkt.
 Afkb `jab omr f currjktay
c urrjktay ukbjtjreikjb usj is trjftjb fs fk ikvjstejkt prmpjrty.
 @mwjvjr, io t`j afkb is `jab bjoikitjay fs f outurj pafkt sitj, it is cafssioijb fs mwkjr-mccupijb
prmpjrty fkb kmt fk ikvjstejkt prmpjrty fkb t`jrjomrj s`faa hj ikcaubjb ik prmpjrty, pafkt
fkb jquipejkt. Rìs fccmuktikn trjftejkt is ik fccmrbfkcj wit` pfrfnrfp` 9 mo \FS 2<.
Xjfrrfknjejkt cmst
 Xjfrrfknjejkt cmst is t`j rjamcftimk mr rjbjpamyejkt mo fk jxistikn prmpjrty, pafkt fkb
jquipejkt. \FS 6?, pfrfnrfp` 8<, prmvibjs t`ft rjcmnkitimk mo cmsts ik t`j cfrryikn femukt
mo prmpjrty, pafkt fkb jquipejkt cjfsjs w`jk t`j fssjt is ik t`j amcftimk fkb cmkbitimk omr
t`j iktjkbjb usj.
 Ik mt`jr wmrbs, IOXS jxprjssay efkbftjs t`ft t`j cmsts mo rjamcftikn jxistikn prmpjrty, pafkt
fkb jquipejkt mr cmsts mo rjmrnfkizikn pfrt mr faa mo fk jktity's mpjrftimks frj kmt cfpitfaizjb
hut jxpjksjb fs ikcurrjb.
 R`j rjfrrfknjejkt ejrjay efiktfiks t`j jxistikn ajvja mo stfkbfrb pjromrefkcj mo t`j fssjt.

\rmhaje 8?-6 (IFF)
Fatitubj Cmepfky purc`fsjb f pamt mo afkb omr \8,<<<,<<< fs f pafkt sitj. R`jrj wfs f sefaa
mooicj huiabikn mk t`j pamt wit` f ofir vfauj mo \><<,<<< wìc` t`j jktity wiaa cmktikuj tm usj

wit` smej embioicftimk fkb rjkmvftimk. R`j jktity bjcibjb tm cmkstruct f ofctmry huiabikn fkb
ikcurrjb t`j omaamwikn cmsts7
Eftjrifas fkb suppaijs 3,<<<,<<<
Jxcfvftimk 6<<,<<<
Afhmr mk cmkstructimk
8,:<<,<<<
Cmst rjembjaikn mooicj huiabikn 3<<,<<<
Ajnfa cmst mo cmkvjyikn afkb :<,<<<
Cfs` biscmukts mk eftjrifas purc`fsjb ?<,<<<
Supjrvisimk hy efkfnjejkt ><,<<<
Cmepjksftimk iksurfkcj prjeiue omr wmrdjrs 8<,<<<
Cajricfa fkb mt`jr jxpjksjs rjaftjb tm cmkstructimk 3<,<<<
\afks fkb spjcioicftimks 32<,<<<
\fyejkt omr cafie omr ikgurijs kmt cmvjrjb hy iksurfkcj 8:,<<<
Ajnfa cmst mo ikgury cafie 6:,<<<
6. ^`ft femukt s`muab hj rjcmrbjb fs cmst mo afkb=

f. 6,3:<,<<<
h. 6,3<<,<<<
c. 6,2:<,<<<
b. 6,26<,<<<
8. ^`ft femukt s`muab hj rjcmrbjb fs cmst mo mooicj huiabikn=

f. 6,<:<,<<<
h. 6,<<<,<<<
c. ><<,<<<
b. 0:<,<<<
3. ^`ft femukt s`muab hj rjcmrbjb fs cmst mo ofctmry huiabikn

f. :,98<,<<<
h. ?,68<,<<<
c. ?,<<<,<<<
b. :,0<<,<<<
Smautimk 8?-6
Vujstimk I Fkswjr f
\urc`fsj pricj faamcftjb tm afkb 6,3<<,<<<
Ajnfa cmst mo cmkvjyikn afkb :<,<<<
Rmtfa cmst mo afkb 6,3:<,<<<
\urc`fsj pricj mo afkb fkb mooicj huiabikn 8,<<<,<<<
Ofir vfauj mo mooicj huiabikn ( ><<,<<<)
\urc`fsj pricj faamcftjb tm afkb 6,3<<,<<<
Vujstimk 8 Fkswjr h
\urc`fsj pricj jqufa tm ofir vfauj ><<,<<<
Cmst mo rjembjaikn 3<<,<<<

Rmtfa cmst mo mooicj huiabikn 6,<<<,<<<
Vujstimk 3 Fkswjr c
Eftjrifas fkb suppaijs 3,<<<,<<<
Jxcfvftimk 6<<,<<<
Afhmr mk cmkstructimk
8,:<<,<<<
Cfs` biscmukt ( ?<,<<<)
Supjrvisimk hy efkfnjejkt ><,<<<
Cmepjksftimk iksurfkcj 8<,<<<
Cajricfa fkb mt`jr jxpjksjs rjaftjb tm cmkstructimk 3<,<<<
\afks fkb spjcioicftimks 32<,<<<
Rmtfa cmst mo ofctmry huiabikn ?,<<<,<<<
R`j ieputjb iktjrjst is kmt cfpitfaizfhaj.

Mkay iktjrjst fctufaay ikcurrjb mk cmkstructimk s`faa hj cfpitfaizjb.
R`j pfyejkt mo cafie omr ikgurijs fkb t`j ajnfa cmst mo ikgury cafie frj trjftjb fs mutrin`t
jxpjksj. Sfvikn mk cmkstructimk is kmt rjcmnkizjb.
\rmhaje
Ofcjtimus8?-8 (IFF) ikcurrjb t`j omaamwikn jxpjkbiturjs rjaftjb tm t`j cmkstructimk mo f kjw
Cmepfky
`mej mooicj7
\urc`fsj pricj mo afkb fkb fk mab fpfrtejkt huiabikn 8,<<<,<<<
Ofir vfauj mo afkb 6,0<<,<<<
Ajnfa ojjs, ikcaubikn ojj omr titaj sjfrc` 6<,<<<
\fyejkt mo afkb emrtnfnj fkb rjaftjb iktjrjst buj
ft tiej mo sfaj :<,<<<
\fyejkt mo bjaikqujkt prmpjrty tfxjs 8<,<<<
Cmst mo rfzikn t`j fpfrtejkt huiabikn
3<,<<<
Nrfbikn fkb brfikfnj mk afkb sitj 6:,<<<
Frcìtjct ojj mk kjw huiabikn 8<<,<<<
\fyejkt tm huiabikn cmktrfctmr 0,<<<,<<<
Iktjrjst cmst mk spjcioic hmrrmwikn burikn cmkstructimk 3<<,<<<
\fyejkt mo ejbicfa hiaas mo jepamyjjs fccibjktfaay
ikgurjb wìaj ikspjctikn huiabikn cmkstructimk 6<,<<<
Cmst mo pfvikn brivjwfy fkb pfrdikn amt 2<,<<<
Cmst mo trjjs, s`ruhs fkb mt`jr afkbscfpikn ::,<<<
Cmst mo ikstfaaikn ain`t ik pfrdikn amt :,<<<
\rjeiue omr iksurfkcj mk huiabikn burikn cmkstructimk 8:,<<<
Cmst mo mpjk `musj pfrty tm cjajhrftj mpjkikn mo huiabikn ?<,<<<
6. ^`ft femukt s`muab hj cfpitfaizjb fs cmst mo afkb=

f. 8,68<,<<<
h. 6,98<,<<<
c. 6,09:,<<<

b. 6,02:,<<<
8. ^`ft femukt s`muab hj cfpitfaizjb

c fpitfaizjb fs cmst mo huiabikn=
f. 0,:::,<<<
h. 0,:8:,<<<
c. 0,:2<,<<<
b. 0,:3<,<<<
3. ^`ft femukt s`muab hj cfpitfaizjb fs cmst mo afkb ieprmvjejkt=

f. 3<<,<<<
h. 66:,<<<
c. 6<<,<<<
b. <
Smautimk 8?-8
Vujstimk 6 Fkswjr c
Faamcftjb cmst mo afkb jqufa tm ofir vfauj 6,0<<,<<<
Ajnfa ojjs 6<,<<<
\fyejkt mo afkb emrtnfnj :<,<<<
\fyejkt fkb
Nrfbikn mo bjaikqujkt
brfikfnj prmpjrty tfxjs 8<,<<<
6:,<<<
Rmtfa cmst mo afkb 6,09:,<<<
\urc`fsj pricj mo afkb fkb fk mab fpfrtejkt huiabikn 8,<<<,<<<
Ofir vfauj mo afkb (6,0<<,<<<)
Faamcftjb cmst mo mab fpfrtejkt huiabikn 8<<,<<<
R`j faamcftjb cmst mo t`j mab fpfrtejkt huiabikn mo \8<<,<<< s`muab hj fccmuktjb omr fs amss
hjcfusj t`j mab huiabikn is rfzjb ik mrbjr tm cmkstruct kjw huiabikn.
Vujstimk 8 Fkswjr f
Cmst mo rfzikn mab fpfrtejkt huiabikn
3<,<<<
Frcìtjct ojj 8<<,<<<
\fyejkt tm huiabikn cmktrfctmr 0,<<<,<<<
Iktjrjst cmst mk spjcioic hmrrmwikn 3<<,<<<
\rjeiue omr iksurfkcj burikn cmkstructiók 8:,<<<
Rmtfa cmst mo kjw huiabikn 0,:::,<<<
Vujstimk 3 Fkswjr c
Cmst mo pfvikn brivjwfy fkb pfrdikn amt 2<,<<<
Cmst mo trjjs, s`ruhs fkb mt`jr afkbscfpikn ::,<<<
Cmst mo ikstfaaikn ain`t ik pfrdikn amt :,<<<
Rmtfa cmst mo afkb ieprmvjejkt 6<<,<<<
R`j pfyejkt mo ejbicfa hiaas mo jepamyjjs fkb t`j cmst mo mpjk `musj pfrty s`muab hj trjftjb fs
mutrin`t jxpjksj.

\rmhaje 8?-3 (FIC\F Fbfptjb)

Ft t`j hjnikkikn mo currjkt yjfr, Zptmwk Cmepfky biscamsjb t`j omaamwikn hfafkcjs7
Afkb 2,<<<,<<<
Afkb ieprmvjejkt 6,3<<,<<<
Huiabikn 8<,<<<,<<<
Efcìkjry fkb jquipejkt 0,<<<,<<<
Burikn t`j currjkt yjfr, t`j omaamwikn trfksfctimks mccurrjb7

◍ Afk
Afkbb wfs fcqui
fcquirjb
rjb omr
omr \8,
\8,<<<
<<<,<<<
,<<< ccfs`
fs` fs
fs f huiabi
huiabikn
kn si
sitj.
tj.
◍ F pafkt ofc ofcia
iaity
ity cmks
cmksist
istikn
ikn mo afk
afkb
b fkb huiab
huiabikn
ikn wfs fcqfcquir
uirjb
jb ik jxc`f
jxc`fknj
knj omr 8<<
8<<,<<
,<<<<
s`frjs mo t`j jktity. Mk t`j fcquisitimk bftj, jfc` s`frj `fb f qumtjb pricj mo \2: mk f
stmcd jxc`fknj.
◍ Cur
Currjk
rjktt fpprfi
fpprfisjbsjb vfaujs
vfaujs omr t`j afkb fkb t`j huia
huiabik
bikn,
n, rjspjct
rjspjctivj
ivjay,
ay, frj \8,<
\8,<<<,<
<<,<<<
<< fkb
\0,<<<,<<<. R`j huiabikn `fs fk jxpjctjb aioj mo 2< yjfrs wit` f \8<<,<<< rjsibufa vfauj.
◍ ItItje
jess mo efc`
efcìk ikjr
jry
y fkfkb
b jq
jqui
uipe
pejk
jktt wjrj
wjrj pupurc
rc`f
`fsj
sjbb ft f tm tmtf
tfaa cmst
cmst mo \2,<
\2,<<<
<<,<
,<<<
<<..
Fbbitimkfa cmsts ikcurrjb wjrj orjin`t fkb ukamfbikn \6<<,<<< fkb ikstfaaftimk \3<<,<<<.
R`j jquipejkt `fs f usjoua aioj mo tjk yjfrs wit` km rjsibufa vfauj.
◍ Jxp
Jxpjkbi
jkbitur
turjs
js tmtf
tmtfaik
aikn
n \6,8<<,<<<
\6,8<<,<<< wjr
wjrjj efbj omr kjw pfrdi
pfrdikn
kn amt, str
strjjt
jjt fkb sibjwfa
sibjwfadd ft
t`j jktity's
oiotjjk yjfrs.vfrimus pafkt amcftimks. R`jsj jxpjkbiturjs `fb fk jstieftjb usjoua aioj mo
◍ Xjs
Xjsjfr
jfrc`
c` fkb bjvja
bjvjampe
mpejkt
jkt cm
cmsts
sts ffemu
emuktj
ktjb
b tm \6,6
\6,6<<,
<<,<<<.
<<<.
◍ F efcì
efcìkjkj cmstikn
cmstikn \8<<
\8<<,<<<
,<<< fc
fcqui
quirjb
rjb sjv
sjvjk
jk yjfrs
yjfrs fnm w scrfpp
scrfppjb
jb ft yjfr-jkb.
yjfr-jkb. StStrfi
rfin`t
n`t
aikj bjprjciftimk `fb hjjk rjcmrbjb mk t`j hfsis mo f 6<-yjfr aioj wit` km rjsibufa vfauj.
◍ F efcì
efcìkjkj wfs smsmab
ab omr \:<<,<<< ft t`j e eibbaj
ibbaj m
moo t`j yj
yjfr.
fr. Mr
Mrinikf
inikfaa cmst mo t`j e
efcìkj
fcìkj
smab wfs \><<,<<< w`jk fcquirfcquirjb
jb t`rjj yjfrs fnm fkb it wfs bjprjciftjb mk t`j strfin`t
strfin`t
aikj hfsis mvjr fk jstieftjb usjoua aioj mo jin`t yjfrs fkb f rjsibufa vfauj mo \:< \:<,<<<.
,<<<.
6. ^`ft is t`j tmtfa cmst mo afkb ft yjfr-jkb=

f. >,0<<,<<<
h. >,?<<,<<<
c. 0,<<<,<<<
b. ?,0<<,<<<
8. ^`ft is t`j tmtfa cmst mo afkb ieprmvjejkt ft yjfr-jkb=
f. 6,8<<,<<<
h. 3,?<<,<<<
c. 6,3<<,<<<
b. 8,:<<,<<<
3. ^`ft is t`j tmtfa cmst mo huiabikn ft yjfr-jkb=

f. 80,<<<,<<<
h. 8:,2<<,<<<
c. 8>,8<<,<<<
b. 8>,<<<,<<<

2. ^`ft is t`j tmtfa cmst mo efcìkjry fkb jquipejkt ft yjfr-jkb=

f. 68,2<<,<<<
h. 66,:<<,<<<
c. 66,<<<,<<<
b. 66,><<,<<<
Smautimk 8?-3
Vujstimk 6 Fkswjr f
Afkb - Gfkufry 6 2,<<<,<<<
Afkb fcquirjb omr cfs` 8,<<<,<<<
Afkb fcquirjb hy issuikn s`frjs (8/6< x 9,<<<,<<<) 6,0<<,<<<
Afkb- Bjcjehjr 36 >,0<<,<<<
Vumtjb pricj mo s`frjs issujb omr afkb fkb huiabikn
(8<<,<<< x \2:) 9,<<<,<<<
Currjkt fpprfisjb vfauj7
Afkb 8,<<<,<<<
Huiabikn 0,<<<,<<<
Rmtfa 6<,<<<,<<<
R`j tmtfaprmrftf
faamcftjb cmst motmt`j
t`jafkb
afkb fkb huiabiknhfsjb
fkb huiabikn is jqufa tm currjkt
mk t`j t`j qumtjb pricj vfauj.
fpprfisjb mo t`j s`frjs wìc` is
Vujstimk 8 Fkswjr b
Afkb ieprmvjejkts - Gfkufry 6 6,3<<,<<<
Jxpjkbiturjs omr pfrdikn amt, strjjt fkb sibjwfad 6,8<<,<<<
Hfafkcj - Bjcjehjr 36 8,:<<,<<<
Vujstimk 3 Fkswjr c
Huiabikn- Gfkufry 6 8<,<<<,<<<
Huiabikn fcquirjb hy issuikn s`frjs (0/6< x 9,<<<,<<<) >,8<<,<<<
Hfafkcj - Bjcjehjr 36 8>,8<<,<<<
Vujstimk 2 Fkswjr h
Efcìkjry fkb jquipejkt - Gfkufry 6 0,<<<,<<<
Efcìkjry fkb jquipejkt purc`fsjb 2,<<<,<<<
Orjin`t fkb ukamfbikn
6<<,<<<
Ikstfaaftimk 3<<,<<<
Cmst mo efcìkjry scrfppjb ( 8<<,<<<)
Cmst mo efcìkjry smab ( ><<,<<<)
Efcìkjry fkb jquipejkt- Bjcjehjr 36 66,:<<,<<<

Jxcjasimr Cmepfky wfs ikcmrpmrftjb mk Gfkufry 6,8<69 hut hjnfk fctivitijs mk Guay 6, 8<69. Fk
fkfaysis mo t`j afkb fkb huiabikn fccmukt mk Bjcjehjr 36, 8<69 s`mwjb t`j omaamwikn7
Gf
Gfku
kufr
fry
y 36 Af
Afkb
kb fk
fkb
b fk mab
mab hu
huia
iabi
bikn
kn 6,
6,?<
?<<,
<,<<
<<<
<

Ojhrufry
Ojhruf ry 80 Cmst
Cmst mo rjemvfa
rjemvfa mo mab hui
huiabi
abikn
kn 9<,<<<
9<,<<<
Efy 6 \frtifa pfyejkt mk kjw cmkstructimk ><<,<<<
Efy 6 Ajnfa ojjs pfib :<,<<<
Gukj 6 Sjcmkb pfyejkt mk kjw cmkstructimk 2<<,<<<
Gukj 6 Iksurfkcj prjeiue 20<,<<<
Gukj 6 Spjcifa tfx fssjssejkt ?<,<<<
Gukj 3< Njkjrfa jxpjksjs 38<,<<<
Guay 6 Oikfa pfyejkt mk kjw cmkstructimk 9<<,<<<
Rm fcquirj afkb fkb huiab

huiabikn,
ikn, t`j jktity pfib \0<<,<<<
\0<<,<<< cfs` fkb issujb 0,<<< prjojrjk
prjojrjkcj
cj s`frjs
wit` pfr vfauj mo \6<< fkb ofir vfauj mo \6:<.
R`j mab huiabikn wit` iksinkioicfkt ofir vfauj wfs bjemais`jb tm efdj rmme omr t`j cmkstructimk
mo f kjw huiabikn.
Ajnfa ojjs cmvjrjb mrnfkizftimk cmst \6:,<<<, titaj jxfeikftimk mo afkb purc`fsjb \6<,<<<, fkb
ajnfa wmrd \8:,<<< ik cmkkjctimk wit` cmkstructimk cmktrfct.
Iksurfkcj prjeiue cmvjrjb t`j huiabikn omr f twm-yjfr tjre hjnikkikn Efy 6, 8<69.
R`j spjcifa tfx fssjssejkt wfs omr strjjt ieprmvjejkts t`ft frj pjrefkjkt ik kfturj.
Njkjrfa jxpjksjs ikcaubjb t`j prjsibjkt's sfafry mo \88<,<<< fkb t`j pafkt supjriktjkbjkt's
sfafry mo \6<<,<<<.
6. ^`ft femukt s`muab hj rjcmrbjb fs cmst mo afkb=

f. 8,<><,<<<
h. 8,6?<,<<<
c. 8,<<<,<<<
b. 8,6<<,<<<
8. ^`ft femukt s`muab hj rjcmrbjb fs cmst mo huiabikn=

f. 8,6::,<<<
h. 8,<?:,<<<
c. 8,39:,<<<
b. 8,3<:,<<< .
Smautimk 8?-2
Vujstimk 6 Fkswjr f
Cfs` pfib 0<<,<<<
Ofir vfauj mo prjojrjkcj s`frjs (0,<<< x 6:<) 6,8<<,<<<
Ritaj jxfeikftimk 6<,<<<
Spjcifa fssjssejkt ?<,<<<
Cmst mo afkb 8,<><,<<<
Kmtj t`ft t`j femukt rjcmrbjb omr afkb fkb huiabikn cmksibjrjb mkay t`j pfr vfauj mo t`j s`frjs.
Cfs` pfib 0<<,<<<

\fr vfauj mo prjojrjkcj s`frjs (0,<<< x 6<<) 0<<,<<<
Xjcmrbjb femukt 6,?<<,<<<
Vujstimk 8 Fkswjr f

Cmst mo rjemvfa mo mab huiabikn 9<,<<<

\frtifa pfyejkt ><<,<<<
Sjcmkb pfyejkt 2<<,<<<
Oikfa pfyejkt 9<<,<<<
Ajnfa jxpjksj mk cmkstructimk cmktrfct 8:,<<<
Iksurfkcj burikn cmkstructimk pjrimb (20<,<<</8 x 8/68) 2<,<<<
Cmst mo huiabikn 8,6::,<<<
R`j cfpitfaizfha
cfpitfaizfhajj iksurfkcj prj
prjeiue
eiue is mkay omr 8 emkt`
emkt`ss orme Efy 6 tm Guay 6, 8<69. R`j
njkjrfa jxpjksjs fkb mrnfkizftimk cmst frj jxpjksjb ieejbiftjay.
\rmhaje 8?-: (FIC\F Fbfptjb)

Kjnrms Cmepfky fcquirjb f kjw efcìkjry.
Ikvmicj pricj mo t`j efcìkjry 6,2<<,<<<

Cfs` biscmukt fvfiafhaj hut kmt tfdjk mk purc`fsj 8<,<<<
Orjin`t pfib mk t`j kjw efcìkjry 2<,<<<
Cmst mo rjemvikn t`j mab efcìkjry 6:,<<<
Ikstfaaftimk cmst mo t`j kjw efcìkjry :<,<<<
Rjstiknrjnuafr
cmst hjomrj t`j efcìkjry
mpjrftimk ikcaubiknwfs put iktm
\6<,<<< ik wfnjs
mo t`j rjnuafr efcìkjry mpjrftmr 3<,<<<
Amss mk prjefturj rjtirjejkt mo t`j mab efcìkjry :,<<<
Jstieftjb cmst mo efkuofcturikn sieiafr efcìkjry
ikcaubikn mvjr`jfb 6,3<<,<<<
^`ft femukt s`muab hj cfpitfaizjb fs cmst mo kjw efcìkjry=

f. 6,:<<,<<<
h. 6,29<,<<<
c. 6,:6:,<<<
b. 6,:8<,<<<
Smautimk 8?-: Fkswjr f

Aist pricj 6,2<<,<<<
Cfs` biscmukt ( 8<,<<<)
Orjin`t 2<,<<<
Ikstfaaftimk cmst :<,<<<
Rjstikn cmst 3<,<<<
Rmtfa cmst 6,:<<,<<<
R`j cmst mo rjemvikn t`j mab efcìkjry is trjftjb fs mutrin`t jxpjksj. `y cfs` biscmukt is
bjbuctjb orme t`j cmst mo t`j efcìkjry rjnfrbajss mo w`jt`jr tfdjk mr kmt tfdjk.
\rmhaje 8?-? (FIC\F Fbfptjb)

S`fw Cmepfky purc`fsjb f efcìkj omr \6,8?<,<<< t`ft wfs pafcjb ik sjrvicj ft yjfr-jkb. R`j
jktity ikcurrjb fbbitimkfa cmsts omr tìs efcìkj.

Sìppikn 3<,<<<
Ikstfaaftimk 2<,<<<
Rjstikn :<,<<<
Ft yjfr-jkb, w`ft femukt s`muab hj rjpmrtjb fs efcìkjry=

f. 6,8?<,<<<
h. 6,89<,<<<
c. 6,33<,<<<
b. 6,30<,<<<

Smautimk 8?-? Fkswjr b
Faa cmsts frj cfpitfaizfhaj.
\rmhaje 8?-> (IOXS)

C`frry Cmepfky purc`fsjb f sjcmkb-`fkb pmaisìkn efcìkj fkb ikcurrjb t`j omaamwikn cmsts7
Fnrjjb pricj tm hj pfib tm vjkbmr 0,<<<,<<<
Bisefktaikn t`j efcìkj ft t`j currjkt amcftimk 2<<,<<<
Rrfkspmrtftimk tm C`frry's ofctmry 3:<,<<<
Efcìkj rjourhisèjkt cmst primr tm rjikstfaaftimk 6>:,<<<
Xjikstfaaftimk 68:,<<<
^`ft femukt s`muab hj cfpitfaizjb fs cmst mo t`j sjcmkb-`fkb efcìkj=
f. 0,0>:,<<<
h. 9,<:<,<<<
c. 0,68:,<<<
b. 0,<<<,<<<
Smautimk 8?-> Fkswjr h

Faa cmsts frj cfpitfaizfhaj.
\rmhaje 8?-0 (IOXS)

Hfsiafk Cmepfky fcquirjb f efcìkj ft t`j hjnikkikn mo t`j currjkt yjfr.
Cfs` pfib omr efcìkj, ikcaubikn _FR mo \9?,<<< 09?,<<<
Cmst mo trfkspmrtikn efcìkj 3<,<<<
Afhmr cmst mo ikstfaaftimk hy jxpjrt oittjr :<,<<<
Afhmr cmst mo tjstikn efcìkj
2<,<<<
Iksurfkcj cmst omr t`j currjkt yjfr 6:,<<<
Cmst mo trfikikn pjrsmkkja w`m wiaa usj t`j efcìkj
8:,<<<
Cmst mo sfojty rfias fkb paftomre surrmukbikn efcìkj ?<,<<<
Cmst mo wftjr bjvicj tm djjp efcìkj cmma 0<,<<<
Cmst mo fbgustejkt tm efcìkj tm efdj it mpjrftj emrj >:,<<<
jooicijktay
Jstieftjb bisefktaikn cmst tm hj ikcurrjb fs rjquirjb
hy cmktrfct ?:,<<<

^`ft tmtfa femukt s`muab hj cfpitfaizjb fs cmst mo t`j efcìkj=

f. 6,63:,<<<
h. 6,836,<<<
c. 6,8<<,<<<
b. 6,6:<,<<<
Smautimk 8?-0 Fkswjr c

Cfs` pfib (09?,<<< – 9?,<<<) 0<<,<<<
Cmst mo trfkspmrtikn efcìkj 3<,<<<
Ikstfaaftimk cmst :<,<<<
Rjstikn cmst 2<,<<<
Sfojty rfias fkb paftomre ?<,<<<
^ftjr bjvicj 0<,<<<
Cmst mo fbgustejkt >:,<<<
Jstieftjb bisefktaikn cmst ?:,<<<
Rmtfa cmst mo efcìkj 6,8<<,<<<
R`j rjcmvjrfhaj _FR mr vfauj fbbjb tfx is kmt cfpitfaizfhaj.
R`j cmst
Kmtj t`ftmo
t`jtrfikikn pjrsmkkja
jstieftjb w`m wiaa
b isefktaikn
bisefktaikn cmstmpjrftj t`j efcìkj
is cfpitfaizjb s`muab
hjcfusj hj trjftjb
t`j jktity `fs ffs jxpjksj.
prjsjkt mhainftimk
fs rjquirjb hy cmktrfct. Ik t`j fhsjkcj mo f prjsjkt mhainftimk, t`j jstieftjb bisefktaikn cmst is
kmt cfpitfaizjb.

Hmyb Cmepfky purc`fsjb f \2,<<<,<<< trfct mo afkb omr f ofctmry sitj.
R`j jktity rfzjb fk mab huiabikn mk t`j prmpjrty tm efdj rmme omr t`j cmkstructimk mo kjw
huiabikn fkb smab t`j eftjrifas sfavfnjb orme t`j bjemaitimk.
Bjemaitimk mo mab huiabikn
Ajnfa ojjs omr purc`fsj cmktrfct fkb rjcmrbikn mwkjrsìp
Ritaj nufrfktjj iksurfkcj
\rmcjjbs orme sfaj mo sfavfnjb eftjrifas
^`ft femukt s`muab hj cfpitfaizjb fs cmst mo t`j afkb=

f. 2,8<<,<<<
h. 2,6:<,<<<
c. 2,<:<,<<<
b. 2,2<<,<<<
Smautimk 8?-9 Fkswjr f

\urc`fsj pricj 2,<<<,<<<
Ajnfa ojjs omr purc`fsj cmktrfct 6:<,<<<
Ritaj nufrfktjj iksurfkcj :<,<<<
Cfrryikn femukt mo afkb 2,8<<,<<<

Zkbjr \IC Iktjrprjtftimk, t`j kjt cmst mo bjemaisìkn fk mab huiabikn tm efdj rmme omr t`j
cmkstructimk mo f kjw huiabikn is c`frnjb tm t`j cmst mo t`j kjw huiabikn.
Mt`jrwisj,
Mt`jr wisj, io t`j afkb is fcquirjb fs fk ikvjstejkt
ikvjstejkt prmpjr
prmpjrty,
ty, t`j kjt cmst mo bjemai
bjemaisìkn
sìkn fk mab
huiabikn is c`frnjb tm t`j cmst mo t`j afkb.
\rmhaje 8?-6< (FIC\F Fbfptjb)

Dfy Cmepfky purc`fsjb omr \2,:<<,<<< f trfct mo afkb fs f ofctmry sitj. Fk jxistikn huiabikn mk
t`j prmpjrty wfs rfzjb tm pfvj t`j wfy omr t`j cmkstructimk mo f kjw ofctmry huiabikn.
Cmst mo rfzikn mab huiabikn 3<<,<<<
Ritaj iksurfkcj fkb ajnfa ojjs tm purc`fsj afkb 8<<,<<<
Frcìtjct ojj 9:<,<<<
Kjw huiabikn cmkstructimk cmst 0,<<<,<<<
\fvikn mo strjjt fkb sibjwfad 6<<,<<<
6. ^`ft is t`j cmst mo t`j afkb=

f. 2,><<,<<<
h. :,<<<,<<<
c, 2,:<<,<<<
b. 2,0<<,<<<
8. ^`ft is t`j cmst mo kjw huiabikn=

f. 9,8:<,<<<
h. 9,2:<,<<<
c. 0,<<<,<<<
b. 9,6:<,<<<
Smautimk 8?-6<
Vujstimk I Fkswjr f
\urc`fsj pricj 2,:<<,<<<
Ritaj iksurfkcj fkb ajnfa ojjs 8<<,<<<
Rmtfa cmst mo afkb 2,><<,<<<
Vujstimk 8 Fkswjr f
Cmst mo rfzikn mab huiabikn 3<<,<<<
Frcìtjct ojj 9:<,<<<
Kjw huiabikn cmkstructimk cmst 0,<<<,<<<
Rmtfa cmst mo kjw huiabikn 9,8:<,<<<
R`j pfvikn mo strjjt fkb sibjwfad is afkb ieprmvjejkt.
6. R`j cmst mo afkb usufaay ikcaubjs faa, jxcjpt

f. Cmeeissimk rjaftjb tm fcquisitimk
h. \rmpjrty tfx fotjr bftj mo fcquisitimk
c. \rmpjrty tfx tm bftj mo fcquisitimk
b. Cmst mo survjy
8. R`j cmst mo afkb typicfaay ikcaubjs faa, jxcjpt

f. Nrfbikn, oiaaikn, brfikikn fkb cajfrikn cmst

h. Spjcifa fssjssejkt omr brfikfnj systje
c. \rivftj brivjwfy fkb pfrdikn amt
b. Fssueptimk mo fky aijk mk t`j prmpjrty
3. Ojkcj fkb pfrdikn amt frj rjpmrtjb fs

f. Huiabikn
h. Afkb ieprmvjejkt
c. Afkb
b. Jxpjksj
2. ^ìc` s`muab hj cfpitfaizjb fs cmst mo afkb=

f. Oiaaikn ik birt tm ajvja t`j prmpjrty primr tm jxcfvftimk
h. Jxcfvftimk cmst
c. Cmst ikcurrjb tm cmkstruct sibjwfad fkb ojkcj
b. Faa mo t`jsj frj cfpitfaizjb fs cmst mo afkb
:. ^ìc` cmst s`muab hj c`frnjb tm afkb ieprmvjejkt=

f. Cajfrikn mo trjjs fkb nrfbikn
h. Frcìtjct ojj

c. Ikstfaaftimk mo f sjptic systje
b. Cmst mo bjemaisìkn fk mab huiabikn
C@F\RJX 8>
BJ\XJCIFRIMK
Bjprjciftimk pjrimb
 Bjprjciftimk mo fk fssjt hjniks w`jk it is fvfiafhaj omr usj, ejfkikn, w`jk t`j fssjt is ik t`j
amcftimk fkb cmkbitimk kjcjssfry omr it tm hj cfpfhaj mo mpjrftikn ik t`j efkkjr iktjkbjb hy
efkfnjejkt.
 Bjprjciftimk cjfsjs w`jk t`j fssjt is bjrjcmnkizjb.
 R`jrjomrj, bjprjciftimk bmjs kmt cjfsj w`jk t`j fssjt hjcmejs ibaj tjepmrfriay.
 Rjepmrfry ibaj fctivity bmjs kmt prjcaubj bjprjciftikn t`j fssjt fs outurj jcmkmeic hjkjoits
frj cmksuejb kmt mkay t`rmun` usfnj hut fasm t`rmun` wjfr fkb tjfr fkb mhsmajscjkcj.
 \OXS :, pfrfnrfp` 8:, prmvibjs t`ft io t`j fssjt is cafssioijb fs `jab omr sfaj bjprjciftimk
s`faa hj biscmktikujb.

\rmhaje 8>-6 (FIC\F Fbfptjb)
Ft t`j hjnikkikn mo currjkt yjfr, Aje Cmepfky hmun`t efcìkjry ukbjr f cmktrfct t`ft rjquirjb
f bmw
bmwk k pfyejkt
pfyejkt mo \6<<,<<
\6<<,<<<,<, pau
pauss 82 emk
emktà
tày
y pfy
pfyejk
ejkts
ts mo \:<
\:<,<<<
,<<< jfc`, omr tmtfa
tmtfa cfs`
cfs`
pfyejkts mo \6,3<<,<<<. R`j cfs` pricj mo t`j efcìkjry wfs \6,6<<,<<<.
R`j efcìkjry `fs f usjoua aioj mo 6< yjfrs fkb rjsibufa vfauj mo \:<,<<<. R`j jktity usjb
strfin`t aikj bjprjciftimk.

^`ft femukt s`muab hj rjpmrtjb fs bjprjciftimk omr t`j currjkt yjfr=

f. 6<:,<<<
h. 66<,<<<
c. 68:,<<<
b. 63<,<<<
Smautimk 8>-6 Fkswjr f

Cmst mo efcìkjry 6,6<<,<<<
Xjsibufa vfauj ( :<,<<<)
Bjprjcifhaj femukt 6,<:<,<<<
Strfin`t aikj bjprjciftimk (6,<:<,<<< /6<) 6<:,<<<
Io fk fssjt is fcquirjb hy ikstfaaejkt, t`j cmst is jqufa tm t`j cfsf pricj mr prjsjkt vfauj mo outurj
pfyejkts.
R`j bioojrjkcj hjtwjjk t`j tmtfa pfyejkts fkb cfs` pricj is fk iktjrjst jxpjksj.
Bmwk pfyejkt 6<<,<<<
Emktày pfyejkts (:<,<<< x 82) 6,8<<,<<<
Rmtfa cfs` pfyejkts 6,3<<,<<<
Cfs` pricj
Iktjrjst jxpjksj (6,6<<,<<<)
8<<,<<<

\mj Cmepfky biscamsjb t`ft t`j omaamwikn bjprjciftimk
b jprjciftimk pmaicy mk efcìkjry7
◍ F oua
ouaaa yjfr bjprjc
bjprjciftim
iftimkk is tfdjk ik tt`j`j yjf
yjfrr mo fcqui
fcquisiti
sitimk.
mk.
◍ Km bjp
bjprjc
rjcift
iftimk
imk is ttfdj
fdjk k ik t`
t`jj yjfr m
moo bis
bispms
pmsiti
itimk.
mk.
◍ R`j jjsti
stieft
eftjbjb us
usjou
jouaa ai
aioj
oj is
is oivj
oivj yyjfr
jfrs.
s.
◍ R`
R`jj st
strf
rfin
in`t
`t aaik
ikjj ej
ejt`
t`mbmb iiss us
usjb.
jb.
Mk Gukj 3<, 8<8<, t`j jktity smab omr \8,3<<,<<< f efcìkj fcquirjb ik 8<6> omr \2,8<<,<<<.
R`j rjsibufa vfauj wfs \?<<,<<<.
^`ft femukt mo nfik mk t`j bispmsfa s`muab hj rjcmrbjb ik 8<8<=

f. 62<,<<<
h. 8?<,<<<
c. ?8<,<<<
b. 90<,<<<
Smautimk 8>-8 Fkswjr h

Sfaj pricj 8,3<<,<<<
Cfrryikn femukt mo efcìkj7
Cmst-8<6> 2,8<<,<<<
Fccueuaftjb bjprjciftimk - 68/368<69
(2,8<<,<<< - ?<<,<<</: x 3 yjfrs) 8,6?<,<<< 8,6?<,<<< 8,<2<,<<<
Nfik mk bispmsfa 8?<,<<<

Km bjprjciftimk is rjcmnkizjb orme Gfkufry 6 tm Gukj 3<,

3< , 8<8< hjcfusj t`j bjprjciftimk pmaicy is
t`ft km bjprjciftimk is tfdjk ik t`j yjfr mo bispmsitimk fkb ouaa yjfr bjprjciftimk ik t`j yjfr
fcquisitimk.

Ft t`j hjnikkikn mo currjkt yjfr, Bifemkb Cmepfky fcquirjb omr \6,<<<,<<< f kjw efcìkjry
wit` usjoua aioj mo 6< yjfrs.
R`j efcìkj `fbf brue cmstikn \8<<,<<< t`ft eust hj rjpafcjb jvjry oivj yjfrs.
Cmktikujb
Cmkti kujb mpjrftimk mo t`j efcìkj rjquirjb fk ikspj
ikspjctimk
ctimk jvjry omur yjfrs fotjr purc`fsj fkb
t`j ikspjctimk cmst is \0<,<<<. R`j strfin`t aikj ejt`mb mo bjprjciftimk is usjb.
^`ft femukt s`muab hj rjcmrbjb fs bjprjciftimk omr t`j currjkt yjfr=
f. 6<<,<<<
h. 6<0,<<<
c. 68<,<<<
b. 62<,<<<

Smautimk 8>-3 Fkswjr c
Bjprjciftimk mo efcìkjry (6,<<<,<<< –8<<,<<</ 6<) 0<,<<<
Bjprjciftimk mo brue
Rmtfa bjprjciftimk omr (8<<,<<</
t`j currjkt:)yjfr 2<,<<<
68<,<<<
\rmhaje 8>-2 (IFF)

Mk Efrc`
Efrc` 3<, 8<69,
8<69, Cfe
Cfeifif Cme
Cmepfk
pfky
y pur
purc`fs
c`fsjb
jb f bri
briaai
aaikn
kn efcìk
efcìkjj omr \0,2<<
\0,2<<,<<<
,<<<.. R`j
jstieftjb usjoua aioj mo t`j efcìkj is 6< yjfrs wit` km rjsibufa vfauj. Fk iepmrtfkt cmepmkjkt
mo t`j efcìkj is t`j briaa `musikn cmepmkjkt
cmepmkj kt t`ft wiaa kjjb tm hj rjpafcjb ik oivj yjfrs.
R`j \8,<<<,<<< cmst mo t`j briaa `musikn cmepmkjkt is ikcaubjb ik t`j \0,2<<,<<< cmst mo t`j
efcìkj. R`j jktity usjb t`j strfin`t-aikj bjprjciftimk. R`j oiscfa yjfr jkbs mk Bjcjehjr 36.
^`ft tmtfa femukt mo bjprjciftimk s`muab hj rjcmrbjb ik 8<69=

f. ?3<,<<<
h. 02<,<<<
c. >0<,<<<
b. 20<,<<<
Smautimk 8>-2 Fkswjr c

Bjprjciftimk-briaaikn efcìkj (?,2<<,<<< / 6< x 9/68) 20<,<<<
Bjprjciftimk-briaa `musikn cmepmkjkt 3<<,<<<
Rmtfa bjprjciftimk omr 8<69 >0<,<<<
\rmhaje 8>-: (AFF)

Gfbj Cmepfky fcquirjb f kjw eiaaikn efcìkj mk Fpria 6,8<63. R`j efcìkj `fs f spjcifa
cmepmkjkt t`ft rjquirjb rjpafcjejkt hjomrj t`j jkb mo t`j usjoua aioj. R`j fssjt wfs mrinikfaay
rjcmr
rjcmrbj
bjbb ik tw
twm
m fc
fccmu
cmukt
kts,
s, mkj
mkj rjpr
rjprjs
jsjk
jkti
tikn
kn t`j
t`j ef
efikik ukit
ukit fkb t`
t`jj mt
mt`j
`jrr om
omrr t`
t`jj spjc
spjcif
ifaa
cmep
cmepmkmkjkt
jkt.. Bj
Bjpr
prjc
jcif
ifti
timk
mk is rjcm
rjcmrb
rbjb
jb hy t`j
t`j strf
strfin
in`t
`t aikj
aikj ej
ejt`
t`mb
mb fkfkb
b rjsi
rjsibuf
bufaa vfau
vfaujj is
bisrjnfrbjb.

Mk Fpria 6, 8<69, t`j spjcifa cmepmkjkt is scrfppjb fkb is rjpafcjb wit` f sieiafr
sieiafr cmepmkjkt
cmepmkjkt..
Rìs kjw cmepmkjkt is jxpjctjb tm `fvj f rjsibufa vfauj mo fpprmxieftjay 8<% mo cmst ft t`j
jkb mo t`j usjoua aioj mo t`j efik ukit, fkb hjcfusj mo eftjrifaity, t`j rjsibufa vfauj wiaa hj
cmksibjrjb ik cfacuaftikn bjprjciftimk.
Efik eiaaikn efcìkj7
\urc`fsj pricj ik 8<63
Xjsibufa vfauj
Jstieftjb usjoua aioj 6< yjfrs
Oirst spjcifa cmepmkjkt7
\urc`fsj pricj
Xjsibufa vfauj
Jstieftjb usjoua aioj ? yjfrs
Sjcmkb spjcifa cmepmkjkt7
\urc`fsj pricj
Xjsibufa vfauj
^`ft is t`j tmtfa bjprjciftimk omr 8<69=
f. 6,6<<,<<<
h. 6,<0>,:<<
c. 6,3:<,<<<
b. 6,6>:,<<<
Smautimk 8>-: Fkswjr f
Efik efcìkj (>,:<<,<<</6<) >:<,<<<
Oirst cmepmkjkt -orme Gfkufry I tm Fpria 6, 8<69
(6,8<<,<<</? x 3/68)
Sjcmkb cmepmkjkt- orme Fpria I tm Bjcjehjr 36, 8<69
(8,<<<,<<< – 2<<,<<<</2 x 9/68)
Rmtfa bjprjciftimk omr 8<69
R`j sjcmkb cmepmkjkt is bjprjciftjb mvjr t`j rjefikikn aioj mo t`j efik efcìkj mo 2 yjfrs.
R`j mrinikfa aioj mo t`j efik efcìkj is 6< yjfrs fkb ? yjfrs farjfby jxpirjb orme Fpria 6, 8<63
tm Fpria 6,8<69.
\rmhaje 8>-? (FIC\F Fbfptjb)

Orjy Cmepfky purc`fsjb f efcìkj omr \2,:<<,<<< mk Gfkufry 6, 8<69. R`j efcìkj `fs fk
jstieftjb usjoua aioj mo omur yjfrs fkb f rjsibufa vfauj mo \:<<,<<<. R`j efcìkj is hjikn
bjprjciftjb usikn t`j sue mo t`j yjfrs'
yjf rs' binits ejt`mb.
6. ^`ft is t`j fccueuaftjb bjprjciftimk mk Bjcjehjr 36, 8<8<=
f. 6,?<<,<<<
h. 8,0<<,<<<
c. 6,8<<,<<<
b. 3,6:<,<<<
8. ^`ft is t`j cfrryikn femukt mk Bjcjehjr 36, 8<8<=

f. 8,9<<,<<<
h. 8,><<,<<<
c. 6,><<,<<<

b. 6,3:<,<<<
Smautimk 8>-?
Vujstimk I Fkswjr h
Vujstimk 8 Fkswjr c
SYB 56 +8+ 3+256<
Fcquisitimk cmst 2,:<<,<<<
Fccueuaftjb bjprjciftimk
8<69 (2/6< x 2,<<<,<<<) 6,?<<,<<<
8<8< (3/6< x 2,<<<,<<<) 6,8<<,<<< 8,0<<,<<<
Cfrryikn femukt - Bjcjehjr 36, 8<8< 6,><<,<<<
\rmhaje 8>-> (FIC\F Fbfptjb)

Mk Gfkufry 6, 8<6>, Emnua Cmepfky fcquirjb jquipejkt tm hj usjb ik t`j efkuofcturikn
mpjrftimks.
R`j jquipejkt `fb fk jstieftjb usjoua aioj mo 6< yjfrs fkb fk jstieftjb rjsibufa vfauj mo
\:<,<<<.
R`j bjprjciftimk fppaicfhaj tm tìs jquipejkt wfs \82<,<<< omr 8<69 cmeputjb ukbjr t`j sue
mo yjfrs'
^`ft wfsbinits ejt`mb. cmst mo t`j jquipejkt=
t`j fcquisitimk
f. 6,?:<,<<<
h. 6,><<,<<<
c. 8,2<<,<<<
b. 8,2:<,<<<
Smautimk 8>-> Fkswjr h

SYB 56+8+ 3+2+:+?+>+0+9+6< 5 ::
R`j oirst t`rjj orfctimks frj 6</:: omr 8<6>, 9/:: omr 8<60, fkb 0/:: omr 8<69.
Rùs, t`j 8<69 bjprjciftimk mo \82<,<< is jqufa tm 0/::.
Bjprjciftimk omr 8<69 82<,<<<
Bivibj hy jquivfajkt orfctimk 0/::
Bjprjcifhaj femukt 6,?:<,<<<
Xjsibufa vfauj :<,<<<
Fcquisitimk 6,><<,<<<

Mk Fpria 6, 8<69, Djw Cmepfky purc`fsjb kjw efcìkjry omr \3,3<<,<<<. R`j efcìkjry `fb
fk jstieftjb usjoua aioj mo oivj yjfrs wit` rjsibufa vfauj mo \3<<,<<<. Bjprjciftimk is cmeputjb
hy t`j sue mo t`j yjfrs' binits ejt`mb.
6. ^`ft femukt s`muab hj rjcmrbjb fs bjprjciftimk omr 8<69=
f. :<<,<<<
h. >:<,<<<
c. 9<<,<<<
b. 0<<,<<<

8. ^`ft femukt s`muab hj rjcmrbjb fs bjprjciftimk omr 8<8<=

f. 6,?<<,<<<
h. 6,0<<,<<<
c. 0:<,<<<
b. ?<<,<<<
Smautimk 8>-0
Vujstimk I Fkswjr h
SYB 6+8 + 3+2 +:
SYB 5 6:
Fpria 6, 8<69 tm Efrc` 36, 8<8< (:/6: x 3,<<<,<<<) 6,<<<,<<<
Fpria 6,8<8< tm Efrc` 36, 8<86 (2/6: x 3,<<<,<<<) 0<<,<<<
Fccueuaftjb bjprjciftimk - Efrc` 36, 8<86 6,0<<,<<<
Fpria 6, 8<69 - Bjcjehjr 36, 8<69 (6,<<<,<<< x 9/68) >:<,<<<
Vujstimk 8 Fkswjr c
Gfkufry 6, 8<8< - Efrc` 36, 8<8< (6,<<<,<<< x 3/68) 8:<,<<<
Fpria 6, 8<8<- Bjcjehjr 36, 8<8< (0<<,<<< x 9/68) ?<<,<<<
Rmtfa 8<8< bjprjciftimk 0:<,<<<
Fccueuaftjb bjprjciftimk - Bjcjehjr 36, 8<8< (>:<,<<< + 0:<,<<<) 6,?<<,<<<

Xfnm
Xfnm Cmep
Cmepfk fkyy tf
tfdj
djss f ouaa
ouaa yjfr
yjfr bjp
bjprj
rjci
cift
ftim
imk
k jx
jxpj
pjks
ksjj ik t`
t`jj yjf
yjfrr mo fcqui
fcquisi
siti
timk
mk fk
fkb
b km
bjprjciftimk jxpjksj ik t`j yjfr mo bispmsitimk.
Bftf rjaftikn tm f bjprjcifhaj fssjt mk Gfkufry 6, 8<697
Fcquisitimk yjfr 8<6?
Cmst 6,6<<,<<<
Xjsibufa vfauj 8<<,<<<
Fccueuaftjb bjprjciftimk >8<,<<<
Jstieftjb usjoua aioj : yjfrs
Zsik
Zsikn
n t`j
t`j sfej
sfej bjprj
bjprjci
cift
ftim
imk
k ej
ejt`
t`mb
mb ik 8<6?
8<6?,, 8<6>
8<6> fk
fkb
b 8<60,
8<60, w`ft
w`ft : yj
yjfr
frss fe
femu
mukt
kt mo
bjprjciftimk s`muab hj rjcmrbjb ik 8<69=
f. 68<,<<<
h. 60<,<<<
c. 88<,<<<.
b, 82<,<<<
Smautimk 8>-9 Fkswjr f

R`j fccueuaftjb bjprjciftimk mk Gfkufry 6, 8<69 is rjcmeputjb omaamwikn f cjrtfik ejt`mb.
R`j sfej is frrivjb ft usikn t`j SYB.
SYB 5 6 +8+ 3 +2 +: 5 6:
8<6? (:/6: x 9<<,<<<) 3<<,<<<
8<6> (2/6: x 9<<,<<<) 82<,<<<
8<60 (3/6: x 9<<,<<<) 60<,<<<
Fccueuaftjb bjprjciftimk - Gfkufry 6, 8<69 >8<,<<<

Fccmrbiknay, t`j SYB is omaamwjb omr 8<69.

Bjprjciftimk omr 8<69 (8/6: x 9<<,<<<) 68<,<<<
\rmhaje 8>-6< (FIC\F Fbfptjb)

Hjrnjk Cmepfky purc`fsjb ofctmry jquipejkt wìc` wfs ikstfaajb fkb put iktm sjrvicj Gfkufry
6, 8<69 ft f tmtfa cmst mo \I,80<,<<<.
R`j jquipejkt is bjprjciftjb mvjr jin`t yjfrs hy t`j bmuhaj bjcaikikn hfafkcj ejt`mb wit`
rjsibufa vfauj mo \0<,<<<.
^`ft femukt mo bjprjciftimk jxpjksj s`muab hj rjcmrbjb mk t`j jquipejkt omr 8<8<=
f. 88:,<<<
h. 82<,<<<
c. 3<<,<<<
b. 38<,<<<
Smautimk 8>-6< Fkswjr h

Strfin`t aikj rftj (6<<% /0 yjfrs) 68.:%
Oixjb rftj (68.: x 8) 8:%
8<69 bjprjciftimk (6,80<,<<< x 8:%) 38<,<<<
8<8< bjprjciftimk (6,80<,<<< - 38<,<<< x 8:%) 82<,<<<
Zkbjr bmuhaj bjcaikikn hfafkcj, t`j rjsibufa vfauj is inkmrjb ik t`j ejfkwìaj.
6. Bjprjciftimk is hjst bjscrihjb fs f ejt`mb mo
f. Fssjt vfauftimk
h. Currjkt vfauj faamcftimk
c. Cmst faamcftimk
b. Zsjoua aioj bjtjreikftimk
8. ^ìc` bjprjciftimk ejt`mb is kmt hfsjb mk t`j pfssfnj mo tiej=

f. \rmbuctimk ejt`mb
h. Sue mo yjfrs' binits
c. Bjcaikikn hfafkcj
b. Strfin`t aikj
3. F ejt`mb wìc` jxcaubjs rjsibufa væauj orme t`j hfsj omr t`j bjprjciftimk cfacuaftimk ik t`j
jfraijr yjfrs is
f. Strfin`t aikj
h. Sue mo yjfrs' binits
c. Bmuhaj bjcaikikn hfafkcj
b. Mutput ejt`mb
2. R`j bmuhaj bjcaikikn hfafkcj ejt`mb

f. Xjsuats ik f bjcrjfsikn bjprjciftimk c`frnj.
h. Ejfks rjsibufa vfauj is kmt bjbuctjb ik cmeputikn t`j bjprjciftimk hfsj.
c. Ejfks t`j cfrryikn femukt s`muab kmt hj rjbucjb hjamw rjsibufa vfauj.
b. Faa mo t`jsj bjscrihj bmuhaj bjcaikikn hfafkcj

:. ^ìc` bjprjciftimk ejt`mb fppaijs f ukiomre bjprjciftimk rftj jfc` pjrimb tm t`j cfrryikn
femukt mo fk fssjt=
f. Strfin`t aikj
h. Bjcaikikn hfafkcj
c. Mutput ejt`mb
b. Sue mo yjfrs' binits
C@F\RJX 80
BJ\AJRIMK
IOXS ?
 R`j mhgjctivj mo tìs stfkbfrb is tm spjcioy t`j oikfkcifa rjpmrtikn omr t`j jxpamrftimk fkb
jvfauftimk mo eikjrfa rjsmurcjs Eikjrfa rjsmurcjs ikcaubj eikjrfas, mia, kfturfa nfs fkb
sieiafr kmkrjnjkjrftivj rjsmurcjs.
Bjoikitimk
 R`j tjre jxpamrftimk fkb jvfauftimk mo eikjrfa rjsmurcjs is bjoikjb fs t`j sjfrc` omr eikjrfa
rjsmurcjs
rjsmur cjs fotjr t`j jktity
jktity `fs mhtfikjb ajnfa rin`t tm jxpamrj ik f spjcioic
spjcioic frjf fs wjaa fs t`j
bjtjreikftimk mo t`j tjc`kicfa ojfsihiaity fkb cmeejrcifa vifhiaity mo jxtrfctikn t`j eikjrfa
rjsmurcjs.
 R`j jxpjkbiturjs
jxpjkbiturjs ikcurrjb hy fk jktity ik cmkkjc
cmkkjctimk
timk wit` t`j jxpamrftimk
jxpamrftimk fkb jvfauftimk mo
eikjrfa rjsmurcjs hjomrj t`j tjc`kicfa ojfsihiaity fkb cmeejrcifa vifhiaity mo jxtrfctikn f
eikjrfa rjsmurcj frj dkmwk fs jxpamrftimk fkb jvfauftimk jxpjkbiturjs.
Jxpamrftimk fkb jvfauftimk fssjt

 R`j jxpamrftimk fkb jvfauftimk jxpjkbiturjs efy qufaioy fs jxpamrftimk fkb jvfauftimk fssjt.
 @mwjvjr, t`j stfkbfrb bmjs kmt prmvibj f cajfrcut nuibfkcj omr t`j rjcmnkitimk mo jxpamrftimk
fkb jvfauftimk fssjt.
 Fccmrbiknay, fk jktity eust bjvjamp its mwk fccmuktikn pmaicy omr t`j rjcmnkitimk mo suc`
fssjt.
 Fs f efttjr mo ofct, IOXS ? pjreits fk jktity tm cmktikuj tm fppay its prjvimus fccmuktikn
pmaicy prmvibjb t`ft t`j rjsuatikn ikomreftimk is rjajvfkt fkb rjaifhaj.
Cmst mo wfstikn fssjt

 Jktitijs omaamw f wibj vfrijty mo prfcticjs ik fccmuktikn omr fk jxtrfctivj ikbustry.
 Ft prjsjkt, IOXS bmjs kmt fbbrjss wfstikn fssjts. R`jrj is km cmeprj`jksivj stfkbfrb t`ft is
fppaicfhaj tm t`j jxtrfctivj mr eikikn ikbustry. R`j mkay stfkbfrb rjaftjb tm t`j eikikn
ikbustry is IOXS ? mk t`j rjpmrtikn mo jxpamrftimk fkb jvfauftimk jxpjkbiturjs. Ik njkjrfa,
t`j cmst mo wfstikn fssjt cfk hj bivibjb iktm omur cftjnmrijs, kfejay7
f. Fcquisitimk cmst
h. Jxpamrftimk cmst
c. Bjvjampejkt cmst
b. Jstieftjb rjstmrftimk cmst
Xjstmrftimk cmst

 Jstieftjb rjstmrftimk cmst is t`j cmst tm hj ikcurrjb ik mrbjr tm hrikn t`j prmpjrty tm its
mrinikfa cmkbitimk.
 Suc` rjstmrftimk cmst efy hj fbbjb tm t`j cmst mo rjsmurcj prmpjrty mr "kjttjb" fnfikst t`j
jxpjctjb rjsibufa vfauj mo t`j rjsmurcj prmpjrty.
 \FS 6?, pfrfnrfp` 6?, prmvibjs t`ft t`j jstieftjb cmst mo rjstmrikn t`j prmpjrty tm its
mrinikfa cmkbitimk is cfpitfaizjb mkay w`jk t`j jktity ikcurs t`j mhainftimk w`jk t`j fssjt is
fcquirjb. Ik mt`jr wmrbs, t`j jstieftjb rjstmrftimk cmst eust hj fk jxistikn prjsjkt mhainftimk
rjquirjb hy afw mr cmktrfct. R`j jstieftjb rjstmrftimk cmst eust hj "biscmuktjb".

\rmhaje 80-6 (FIC\F Fbfptjb)
Ft t`j hjnikkikn mo t`j currjkt yjfr, _mrst Cmepfky purc`fsjb f eikjrfa eikj omr \8?,2<<,<<<
wit` rjemvfhaj mrj jstieftjb ft 6,8<<,<<< tmks.
Fotjr it `fs jxtrfctjb faa t`j mrj, t`j jktity wiaa hj rjquirjb hy afw tm rjstmrj t`j afkb tm its
mrinik
mrinikfa
fa cmkbit
cmkbitimk
imk ft fk jst
jstief
ieftjb
tjb cms
cmstt mo \8,
\8,6<<
6<<,<<<
,<<<.. R`j prjsjk
prjsjktt vfa
vfauj
uj mo t`j jst
jstief
ieftjb
tjb
rjstmrftimk cmst is \6,0<<,<<<.
R`j jktity hjaijvjb t`ft it wiaa hj fhaj tm sjaa t`j prmpjrty fotjrwfrbs omr \3,<<<,<<<. Burikn t`j
currjk
cur rjktt yjf
yjfr,
r, t`j jkt
jktit
ity
y ikc
ikcurr
urrjb
jb \3,?<<,<
\3,?<<,<<<<< mo bjvj
bjvjamp
ampejk
ejktt cmst
cmst prj
prjpfr
pfrikn
ikn t`j eik
eikjj omr
prmbuctimk, rjemvjb 0<,<<< tmks mo mrj fkb smab ?<,<<< tmks.
^`ft tmtfa femukt mo bjpajtimk s`muab hj rjcmrbjb omr t`j currjkt yjfr=
f. 6,98<,<<<
h. 6,22<,<<<
c. 6,92<,<<<
b. 6,2::,<<<
Smautimk 80-6 Fkswjr f

Fcquisitimk cmst 8?,2<<,<<<
Bjvjampejkt cmst 3,?<<,<<<
Jstieftjb rjstmrftimk cmst ft prjsjkt vfauj 6,0<<,<<<
Rmtfa cmst 36,0<<,<<<
Xjsibufa vfauj (3,<<<,<<<)
Bjpajtfhaj femukt 80,0<<,<<<
Xftj pjr ukit (80,0<<,<<</6,8<<,<<<) 82
Bjpajtimk omr t`j currjkt yjfr (0<,<<< x 82) 6,98<,<<<
Bjpajtimk ikcaubjb ik cmst mo nmmbs smab (?<,<<< x 82) 6,22<,<<<
\rmhaje 80-8 (FIC\F Fbfptjb)

Ft t`j
t`j hjni
hjnikk
kkik
ikn
n mo curr
currjk
jktt yjf
yjfr,
r, @uoo
@uoo Eiki
Eikikn
kn Cmep
Cmepfk fky
y purc`
purc`fs
fsjb
jb f ei
eikj
kjrf
rfaa ei
eikj
kj om
omr
r
\3?,<<<,<<< wit` rjemvfhaj mrj jstieftjb hy njmamnicfa survjy ft 8,6?<,<<< tmks.
R`j prmpjrty `fs fk jstieftjb vfauj mo \3,?<<,<<< fotjr t`j mrj `fs hjjk jxtrfctjb.
R`j jktity ikcurrjb \6<,0<<,<<< mo bjvjampejkt cmst prjpfrikn t`j prmpjrty omr t`j jxtrfctimk mo
mrj.
Burikn t`j currjkt yjfr, 8><,<<< tmks wjrj rjemvjb fkb 82<,<<< tmks wjrj smab.
^`ft femukt mo bjpajtimk s`muab hj ikcaubjb ik cmst mo nmmbs smab omr t`j currjkt yjfr=
f. 3,?<<,<<<

h. 2,<:<,<<<
c. 2,0<<,<<<
b. :,2<<,<<<

\urc`fsj pricj 3?,<<<,<<<
Bjvjampejkt cmst 6<,0<<,<<<
Rmtfa cmst mo mrj prmpjrty 2?,0<<,<<<
Xjsibufa vfauj (3,?<<,<<<)
Bjpajtfhaj femukt 23,0<<,<<<
Xftj pjr tmk (23,8<<,<<</8,6?<,<<<) 8<
Rmtfa bjpajtimk omr t`j yjfr (8><,<<< x 8<) :,2<<,<<<
Bjpajtimk ik cmst mo nmmbs smab (82<,<<< x 8<) 2,0<<,<<<
\rmhaje 80-3 (AFF)

Gukj Cmepfky fcquirjb omr \9,<<<,<<< prmpjrty wìc` is hjaijvjb tm ikcaubj eikjrfa bjpmsit.
Njmamnicfa jstieftjs ikbicftj t`ft fpprmxieftjay 6,<<<,<<< tmks mo eikjrfa efy hj jxtrfctjb.
It is ourt`jr jstieftjb t`ft t`j prmpjrty cfk hj smab omr \8,:<<,<<< omaamwikn eikjrfa jxtrfctimk.
Fotjr ikitifa fcquisitimk, t`j omaamwikn cmsts wjrj ikcurrjb7
Jxpamrftimk
Bjvjampejktcmst
cmst3,:<<,<<<
rjaftjb tm briaaikn mo wjaas
Bjvjampejkt cmst rjaftjb tm prmbuctimk jquipejkt
R`j jktity is ajnfaay rjquirjb tm rjstmrj t`j afkb tm f cmkbitimk fpprmpriftj omr rjsfaj ft f
biscmuktjb femukt mo \0<<,<<<.
R`j jktity jxtrfctjb :<,<<< tmks mo t`j eikjrfa ik t`j currjkt yjfr.
^`ft femukt s`muab hj rjcmrbjb fs bjpajtimk omr t`j currjkt yjfr=
f. 08:,<<<
h. 93<,<<<
c. ><<,<<<
b. >0:,<<<

Fcquisitimk cmst 9,<<<,<<<
Jxpamrftimk cmst 3,:<<,<<<
Bjvjampejkt cmst rjaftjb tm briaaikn mo wjaas 3,8<<,<<<
Jstieftjb rjstmrftimk cmst 0<<,<<<
Rmtfa 6?,:<<,<<<
Xjsibufa vfauj (8,:<<,<<<)
Bjpajtfhaj femukt 62,<<<,<<<
Xftj pjr ukit (62,<<<,<<</6,<<<,<<<) 62
Bjpajtimk omr t`j currjkt yjfr (:<,<<< x 62) ><<,<<<
R`j bjvjampejkt cmst rjaftjb tm prmbuctimk jquipejkt is kmt pfrt mo t`j cmst mo t`j eikjrfa
prmpjrty hjcfusj it is suhgjct bjprjciftimk.
\rmhaje 80-2 (IFF)

Mk Ojhrufry 8<, 8<69, Njkmf Cmepfky

Cmepfky ikcurrjb cmst mo \3?,<<<
\3?,<<<,<<<
,<<< tm fcquirj
fcquirj fkb prjpfr
prjpfrjj tm
jxtrfct fk jstieftjb 2,<<<,<<< tmks mo eikjrfa bjpmsits. R`j jktity eikjb :<<,<<< tmks mo mrj ik
8<69.
Mk Bjcjehjr 36, 8<8<, Njmamnists jstieftjb t`ft 3,<<<,<<< tmks mo mrj stiaa rjefikjb. R`j
jktity eikjb ?<<,<<< tmks mo mrj ik 8<8<.
^`ft femukt s`muab hj rjcmrbjb fs bjpajtimk omr 8<69=
f. 2,:<<,<<<
h. 8,8:<,<<<
c. ?,<<<,<<<
b. 3,<<<,<<<
8. ^`ft femukt s`muab hj rjcmrbjb fs bjpajtimk omr 8<8<=

f. :,8:<,<<<
h. ?,3<<,<<<
c. >,8<<,<<<
b. ?,<<<,<<<
Smautimk 80-2
Vujstimk 6 Fkswjr f
Xftj pjr tmk
Bjpajtimk omr(3?,<<<,<<< /2,<<<,<<<)
8<69 (:<<,<<< x 9) 9.<<
2,:<<,<<<
Vujstimk 8 Fkswjr f
Cmst 3?,<<<,<<<
Bjpajtimk omr 8<69 ( 2,:<<,<<<)
Xjefikikn bjpajtfhaj femukt 36,:<<,<<<
Jstieftjb tmks- Bjcjehjr 36, 8<8< 3,<<<,<<<
Jxtrfctjb ik 8<8< ?<<,<<<
Kjw jstieftj - Gfkufry 6, 8<8< 3,?<<,<<<
Kjw rftj pjr tmk (36,:<<,<<</3,?<<,<<<) 0.>:
Bjpajtimk omr 8<8< (?<<,<<< x 0.>:) :,8:<,<<<
\rmhaje 80-: (IFF)

Mk Efrc` 36, 8<69, Efrija Cmepfky purc`fsjb t`j rin`t tm rjemvj nrfvja orme fk mab rmcd
qufrry. R`j nrfvja is tm hj smab fs rmfbhjb omr ìn`wfy cmkstructimk.
R`j cmst mo t`j qufrry rin`t wfs \6,?2<,<<< wit` jstieftjb sfafhaj rmcd mo 8<<,<<< tmks. Burikn
8<69, t`j jktity amfbjb fkb smab 2<,<<< tmks mo rmcd.
Mk Gfkufry 6, 8<8<, t`j jktity jstieftjb t`ft 8<<,<<< tmks stiaa rjefikjb. Burikn 8<8<, t`j jktity
amfbjb fkb smab 0<,<<< tmks.
6. ^`ft femukt s`muab hj rjcmrbjb fs bjpajtimk omr 8<69=
f. 26<,<<<
h. 380,<<<
c. 3<>,:<<
b. 82?,<<<

f. :2<,<<<
h. ?:?,<<<
c. :82,0<<
b. ::>,?<<
Smautimk 80-:
Vujstimk 6 Fkswjr h
Xftj pjr tmk (6,?2<,<<</8<<,<<<) 0.8<
Bjpajtimk omr 8<69 ( 2<,<<< x 0.8<) 380,<<<
Vujstimk 8 Fkswjr c
Cmst mo rmcd qufrry 6,?2<,<<<
Bjpajtimk omr 8<69 ( 380,<<<)
Xjefikikn bjpajtfhaj femukt 6,368,<<<
Kjw rftj pjr tmk (6,368,<<< / 8<<,<<<) ?.:?
Bjpajtimk omr 8<8< ( 0<,<<< x ?.:?) :82,0<<
\rmhaje 80-? (IFF)

Mk Gfkufry 6, 8<69, Efkdfyfk Cmepfky purc`fsjb
purc`fsjb afkb wit` vfaufhaj
vfaufhaj kfturfa mrj bjpmsits omr
\6
\6<,<
<,<<<
<<,<<
,<<<.
njmamnicfa <. R`
R`jjjstieftjb
survjy rj
rjsi
sibu
bufa
fa fvfa
vfauj
uj mo t`j
t`j mutput
rjcmvjrfhaj afkb
afkb wf
wfs
mo s2,<<<,<<<
\8,<<
\8,<<<,<
<,<<<
<<.. Ft t`
tmks. t`jj tiej
tiej mo purc
purc`f
`fsj
sj,, f
Jfray ik 8<69, rmfbs wjrj cmkstructjb mk t`j afkb tm fib ik t`j jxtrfctimk fkb trfkspmrtftimk mo
t`j eikjb mrj ft f cmst mo \6,?<<,<<<. Ik 8<69, :<<,<<< tmks wjrj eikjb fkb smab.
F kjw survjy ft t`j jkb mo 8<8< jstieftjb 2,8<<,<<< tmks mo mrj fvfiafhaj omr eikikn. Ik 8<8<,
0<<,<<< tmks wjrj eikjb fkb smab.
6. ^`ft femukt s`muab hj rjcmnkizjb fs bjpajtimk omr 8<69=
f. 6,8:<,<<<
h. 6,8<<,<<<
c. 6,2:<,<<<
b. 6,<<<,<<<
8. ^`ft femukt s`muab hj rjcmnkizjb fs bjpajtimk omr 8<8<=

f. 6,322,<<<
h. 6,98<,<<<
c. 6,8<<,<<<
b. 6,?<<,<<<
Smautimk 80-?
Vujstimk 6 Fkswjr h
Fcquisitimk cmst 6<,<<<,<<<
Bjvjampejkt cmst 6,?<<,<<<
Rmtfa 66,?<<,<<<
Xjsibufa vfauj mo afkb (8,<<<,<<<)
Bjpajtfhaj femukt 9,?<<,<<<
Xftj pjr tmk (9,?<<,<<</ 2,<<<,<<<) 8.2<
Bjpajtimk omr 8<69 (:<<,<<< x 8.2<) 6,8<<,<<<

Vujstimk 8 Fkswjr f
\rmbuctimk ik 8<8< 0<<,<<<
Jstieftjb mutput - Bjcjehjr 36, 8<8< 2,8<<,<<<
Rmtfa jstieftj - Gfkufry 6, 8<8< :,<<<,<<<
Bjpajtfhaj femukt 9,?<<,<<<
Bjpajtimk omr 8<69 (6,8<<,<<<)
Xjefikikn bjpajtfhaj femukt 0,2<<,<<<
Kjw rftj ik 8<8< (0,2<<,<<< / :,<<<,<<<) 6.?0
Bjpajtimk omr 8<8< (0<<,<<< x 6.?0) 6,322,<<<
F c`fknj ik jstieftjb mutput is f c`fknj ik fccmuktikn jstieftj.

F c`fknj ik fccmuktikn jstieftj s`muab hj fccmuktjb omr currjktay fkb prmspjctivjay.
\rmhaje 80-> (IFF)

Ik 8<6?, Sukoamwjr Cmepfky fcquirjb
fcquirjb f siavjr
siavjr eikj ik Jfstjrk Eikbfkfm.
Eikbfkfm. Hjcfusj t`j eikj is
amcftjb bjjp ik t`j Eikbfkfm ormktijr, t`j jktity wfs fhaj tm fcquirj t`j eikj omr t`j amw pricj mo
\:<,<<<.
Ik 8<6>, t`j jktity cmkstructjb f rmfb tm t`j siavjr eikj cmstikj \:,<<<,<<<. Ieprmvjejkts fkb
mt`jr bjvjampejkt cmsts efbj ik 8<6> cmst \>:<,<<<.
Hjcfusj
eikj cfk mo
hj t`j
smabieprmvjejkts tm t`jeikikn
omr \?<<,<<< w`jk eikj fkb tm t`j frj
fctivitijs surrmukbikn
cmepajtj. afkb, it is jstieftjb t`ft t`j
Burikn 8<60, f huiabikn wfs cmkstructjb kjfr t`j eikj sitj tm `musj t`j eikj wmrdjrs fkb t`jir
ofeiaijs.
R`j tótfa cmst mo t`j huiabikn wfs \8,<<<,<<<. Jstieftjb rjsibufa vfauj is \8<<,<<<.
Njmamnists jstieftjb t`ft 2,<<<,<<< tmks mo siavjr mrj cmuab hj rjemvjb orme t`j eikj omr
rjoikikn. Burikn 8<69, t`j oirst yjfr mo mpjrftimks, mkay :<<,<<< tmks mo siavjr mrj wjrj rjemvjb
orme t`j eikj.
@mwjvjr, ik 8<8<, wmrdjrs eikjb 6,<<<,<<< tmks mo siavjr. Burikn t`ft sfej yjfr, njmamnists
biscmvjrjb t`ft t`j eikj cmktfikjb 3,<<<,<<< tmks mo siavjr mrj ik fbbitimk tm t`j mrinikfa
2,<<<,<<< tmks.
Bjvjampejkt cmsts mo \6,3<<,<<< wjrj efbj tm t`j eikj jfray ik 8<8< tm ofciaitftj t`j rjemvfa
mo t`j fbbitimkfa siavjr.
Jfray ik 8<8<, fk fbbitimkfa huiabikn wfs cmkstructjb ft f cmst mo \3>:,<<< tm `musj t`j
fbbitimkfa wmrdjrs kjjbjb tm jxcfvftj t`j fbbjb siavjr, Rìs huiabikn is kmt jxpjctjb tm `fvj fky
rjsibufa vfauj.

f. >60,>:<
h. ?:<,<<<
c. >8:,<<<
b. ?23,>:<

f. 6,3<<,<<<
h. 6,:8:,<<<
c. 9<<,<<<

b. ><<,<<<
3. ^`ft femukt s`muab hj rjcmrbjb fs bjprjciftimk mo huiabikn omr 8<69=

f. 8:<,<<<
h. 88:,<<<
c. 360,>:<
b. 323,>:<
2. ^`ft femukt s`muab hj rjcmrbjb fs bjprjciftimk mo huiabikn omr 8<8<=

f. 3<<,<<<
h. 2:<,<<<
c. :<<,<<<
b. 89<,<<<
Smautimk 80->
Vujstimk 6 Fkswjr h
\urc`fsj pricj :<,<<<
Xmfb cmkstructimk :,<<<,<<<
Ieprmvjejkts fkb mt`jr bjvjampejkt cmsts >:<,<<<
Rmtfa cmst :,0<<,<<<
Xjsibufa vfauj ( ?<<,<<<)
Bjpajtfhaj femukt :.8<<,<<<
Bjpajtimk rftj pjr ukit (:,8<<,<<</2,<<<,<<<) 6.3<
Bjpajtimk omr 8<69 (:<<,<<< x 6.3<) ?:<,<<<
Vujstimk 8 Fkswjr c
Bjpajtfhaj femukt :,8<<,<<<
Bjpajtimk ik 8<69 ( ?:<,<<<)
Xjefikikn bjpajtfhaj femukt 2,::<,<<<
Bjvjampejkt cmsts ik 8<8< 6,3<<,<<<
Rmtfa bjpajtfhaj femukt - Gfkufry 6, 8<8< :,0:<,<<<
Mrinikfa jstieftj 2,<<<,<<<
Fbbitimkfa jstieftj 3,<<<,<<<
Rmtfa jstieftj >,<<<,<<<
Jxtrfctjb ik 8<69 >,<<<,<<< (:<<,<<<)
Xjefikikn jstieftj - Gfkufry 6, 8<8< ?,:<<,<<<
Kjw bjpajtimk rftj pjr ukit (:,0:<,<<</?,:<<,<<<) .9<
Bjpajtimk omr 8<8< (6,<<<,<<< x .9<) 9<<,<<<
Vujstimk 3 Fkswjr h
Cmst mo huiabikn 8,<<<,<<<
Xjsibufa vfauj ( 8<<,<<<)
Bjprjcifhaj femukt 6,0<<,<<<
Bjprjciftimk rftj pjr ukit (6,0<<,<<</2,<<<,<<<) .2:
Bjprjciftimk omr 8<69 (:<<,<<< x 2:) 88:,<<<

Vujstimk 2 Fkswjr f
Bjprjcifhaj femukt 6,0<<,<<<
Bjprjciftimk omr 8<69 ( 88:,<<<)
Xjefikikn bjprjcifhaj femukt 6,:>:,<<<
Fbbitimkfa huiabikn ik 8<8< 3>:,<<<
Rmtfa bjprjcifhaj femukt - Gfkufry 6, 8<8< 6,9:<,<<<
Kjw bjprjciftimk rftj pjr ukit (6,9:<,<<</?,:<<,<<<) .3<
Bjprjciftimk omr 8<8< (6,<<<,<<< x .3<) 3<<,<<<
\rmhaje 80-0 (AFF)

Sfefr Cmepfky pfib \:,2<<,<<<
\:,2<<,<<< omr prmpjr
prmpjrty
ty cmktfikikn kfturfa rjsmurcj mo 8,<<<,<<
8,<<<,<<<
< tmks mo
mrj.
R`j prjsjkt vfauj mo t`j jstieftjb cmst mo rjstmrikn t`j afkb fotjr t`j rjsmurcj is jxtrfctjb is
\2:<,<<<. R`j afkb wiaa `fvj
`fv j f vfauj mo \?:<,<
\?:<,<<<
<< fotjr it is rjstmrjb omr suitfhaj usj.
Rukkjas, hukd `musjs fkb mt`jr oixjb ikstfaaftimks frj cmkstructjb ftf st mo \0,<<<,<<< fkb suc`
jxpjkbiturjs frj c`frnjb tm eikj ieprmvjejkts,
Mpjrftimks hjnfk mk Gfkufry 6,8<69 fkb rjsmurcjs rjemvjb tmtfajb ?<<,<<< tmks. Burikn 8<8<,
f biscmvjry wfs efbj ikbicftikn t`ft fvfiafhaj rjsmurcj fotjr 8<8< wiaa tmtfa 6,0>:,<<< tmks.
Ft t`j hjnikkikn
hjnikkikn mo 8<8<, fbbiti
fbbitimkfa
mkfa hukd `musjs wjrj cmkstru
cmkstructjb
ctjb ik t`j femukt mo \>><,<<<.
\>><,<<<.
Ik 8<8<, mkay 2<<,<<< tmks wjrj eikjb hjcfusj mo f stridj.
f. 6,:?<,<<<
h. 6,>::,<<<
c. 6,?8<,<<<
b. 6,28:,<<<

f. 6,:?<,<<<
h. 6,<2<,<<<
c. ?2<,<<<
b. >>?,<<<

f. 8,2<<,<<<
h. 6,8<<,<<<
c. 6,<<<,<<<
b. :<<,<<<
2. ^`ft femukt s`muab hj rjcmrbjb fs bjprjciftimk omr 8<8<=

f. 6,68<,<<<
h. 8,2<<,<<<
c. 6,?<<,<<<
b. 6,3?<,<<<
Smautimk 80-0
Vujstimk 6 Fkswjr f

Cmst mo rjsmurcj prmpjrty :,2<<,<<<

Xjstmrftimk cmst 2:<,<<<
Rmtfa cmst :,0:<,<<<
Xjsibufa vfauj ( ?:<,<<<)
Bjpajtimk rftj (:,8<<,<<</8,<<<,<<<) 8.?<
Bjpajtimk omr 8<69 (?<<,<<< x 8.?<) 6,:?<,<<<
Vujstimk 8 Fkswjr c
Bjpajtimk ik 8<69 (6,:?<,<<<)
Xjefikikn bjpajtfhaj femukt 3,?2<,<<<
\rmbuctimk ik 8<8< 2<<,<<<
Jstieftjb mutput fotjr 8<8< 6,0>:,<<<
Rmtfa jstieftjb mutput - Gfkufry 6, 8<8< 8,8>:,<<<
Kjw bjpajtimk rftj ik 8<8< (3,?2<,<<< / 8,8>:,<<<) 6.?<
Bjpajtimk omr 8<8< (2<<,<<< x 6.?<) ?2<,<<<
Vujstimk 3 Fkswjr f
Bjprjciftimk rftj (0,<<<,<<< / 8,<<<,<<<) 2.<<
Bjprjciftimk omr 8<69 (?<<,<<< x 2) 8,2<<,<<<
Vujstimk 2 Fkswjr f
Eikj ieprmvjejkts (0,<<<,<<< + >><,<<<) 0,>><,<<<
Bjprjciftimk omr 8<69 (8,2<<,<<<)
Cfrryikn femukt - Gfkufry 6, 8<8< ?,3><,<<<
Kjw bjprjciftimk rftj ik 8<8< (?,3><,<<< /8,8>:,<<<) 8.0<
Bjprjciftimk omr 8<8< (2<<,<<< x 8.0<) 6,68<,<<<
\rmhaje 80-9 (IFF)

Ik 8<60, Ajpfktm Eikikn Cmepfky purc`fsjb prmpjrty wit` kfturfa rjsmurcjs omr \80,<<<,<<<.
R`j prmpjrty `fb f rjsibufa vfauj mo \:,<<<,<<<.
@mwjvjr, t`j jktity
@mwjvjr, jktity is rjquirjb tm rjst
rjstmrj
mrj t`j prmpjr
prmpjrty
ty tm t`j mrinikfa cmkbiti
cmkbitimk
mk ft f biscmuktjb
biscmuktjb
femukt mo \8,<<<,<<<.
Ik 8<60, t`j jktity spjkt \6,<<<,<<< ik bjvjampejkt cmst fkb \3,<<<,<<< ik huiabikn mk t`j
prmpjrty.
R`j jktity bmjs kmt fkticipftj t`ft t`j huiabikn wiaa `fvj utiaity fotjr t`j kfturfa rjsmurcjs frj
rjemvjb.
Ik 8<69, fk femukt mo \6,<<<,<<< wfs spjkt omr fbbitimkfa bjvjampejkt mk t`j eikj.
R`j tmkkfnj eikjb fkb jstieftjb rjefikikn tmks frj7
Rmks jxtrfctjb Rmks rjefikikn
8<60 < 6<,<<<,<<<
8<69 3,<<<,<<< >,<<<,<<<
8<8< 3,:<<,<<< 8,:<<,<<<
6. ^`ft femukt s`muab hj rjcmnkizjb fs bjpajtimk omr 8<69=
f. ?,9<<,<<<

h. 9,?<<,<<<
c. 0,6<<,<<<
b. 0,2<<,<<<
8. ^`ft femukt s`muab hj rjcmnkizjb fs bjpajtimk omr 8<8<=

f. 6<,6:<,<<<
h. 66,<8:,<<<
c. 6:,>:<,<<<
b. 9,2:<,<<<
Smautimk 80-9
Vujstimk I Fkswjr c
\urc`fsj pricj 80,<<<,<<<
Jstieftjb rjstmrftimk cmst 8,<<<,<<<
Bjvjampejkt cmst - 8<60 6,<<<,<<<
Bjvjampejkt cmst - 8<69 6,<<<,<<<
Rmtfa cmst 38,<<<,<<<
Xjsibufa vfauj ( :,<<<,<<<)
Bjpajtfhaj femukt 8>,<<<,<<<
Rmks jxtrfctjb ik 8<69 3,<<<,<<<
Xjefikikn tmks - Bjcjehjr 36, 8<69 >,<<<,<<<
Rmtfa jstieftjb mutput - Gfkufry 6, 8<69 6<,<<<,<<<
Xftj ik 8<69 (8>,<<<,<<< /6<,<<<,<<<) 8.><
Bjpajtimk omr 8<69 (3,<<<,<<< x 8.><) 0,6<<,<<<
Vujstimk 8 Fkswjr h
Rmks jxtrfctjb ik 8<8< 3,:<<,<<<
Rmks rjefikikn mk Bjcjehjr 36, 8<8< 8,:<<,<<<
Rmtfa jstieftjb mutput - Gfkufry 6, 8<8< ?,<<<,<<<
Mrinikfa bjpajtfhaj femukt 8>,<<<,<<<
Bjpajtimk ik 8<69 (0,6<<,<<<)
Xjefikikn bjpajtfhaj femukt 60,9<<,<<<
Kjw rftj ik 8<8< (60,9<<,<<</?,<<<,<<<) 3.6:
Bjpajtimk omr 8<8< (3,:<<,<<< x 3.6:) 66,<8:,<<<
\rmhaje 80-6< (IFF)

Mk Gfkufry 6, 8<69, \fkftfn Cmepfky purc`fsjb f eikikn sitj omr \8<,<<<,<<< fkb spjkt fk
fbbitimkfa \:,<<<,<<< tm prjpfrj t`j eikj omr jxtrfctimk mo t`j eikjrfa rjsmurcjs. Fotjr t`j
rjsmurcjs frj jxtrfctjb ik : yjfrs, t`j jktity is rjquirjb hy afw tm rjstmrj t`j afkb tm its mrinikfa
cmkbitimk. R`j jktity prmvibjb t`j omaamwikn t`rjj cfs` oamws fkb t`jir prmhfhiaitijs omr suc`
rjstmrftimk7
3,<<<,<<< 3<%
8,:<<,<<< 8<%
2,<<<,<<< :<%
Burikn 8<69, t`j jktity purc`fsjb kjw jquipejkt ft f cmst mo \0,<<<,<<< wit` usjoua aioj mo 0
yjfrs. Fotjr t`j rjsmurcjs frj rjemvjb orme t`j eikj, t`j jquipejkt wmuab hj mo km usj. Hfsjb

mk njmamn
njmamnicf
icfaa sur
survjy
vjy,, t`j jktity
jktity jxpj
jxpjctj
ctjb
b tm jxt
jxtrfc
rfctt 6<,<
6<,<<<,<
<<,<<<
<< tmks
tmks mo eikjr
eikjrfas
fas.. Fct
Fctufa
ufa
prmbuctimk wfs 6,8<<,<<<
6 ,8<<,<<< fkb 8,<<<,<<< tmks burikn 8<69 fkb 8<8< rjspjctivjay. Faa rjsmurcjs
jxtrfctjb wjrj smab. R`j fpprmpriftj risd-orjj rftj is 9% fkb t`j prjsjkt vfauj mo I ft :% omr :
pjrimbs is <.?:.
6. ^`ft femukt s`muab hj rjcmrbjb fs tmtfa cmst mo t`j eikikn sitj=
f. 8:,<<<,<<<
h. 8<,<<<,<<<
c. 8>,86<,<<<
b. 80,2<<,<<<
8. ^`ft femukt mo tmtfa jxpjksjs s`muab hj rjcmnkizjb ik 8<69=

f. 2,8?:,8<<
h. 2,282,6<<
c. 2,88:,8<<
b. 3,9?<,<<<
3. ^`ft femukt mo tmtfa jxpjksjs s`muab hj rjcmnkizjb ik 8<8<=

f. >,8:0,0<6
h. >,<28,<<<
c. :,228,<<<
b. 2,:<>,:<<
Smautimk 80-6<
Vujstimk I Fkswjr c
\urc`fsj pricj mo t`j eikikn sitj 8<,<<<,<<<
Bjvjampejkt cmst :,<<<,<<<
\rjsjkt vfauj mo t`j rjstmrftimk cmst 8,86<,<<<
Rmtfa cmst mo t`j eikikn sitj 8>,86<,<<<
Jstieftjb rjstmrftimk cmst7
3,<<<,<<< x 3<% 9<<,<<<
8,:<<,<<< x 8<% :<<,<<<
2,<<<,<<< x :<% 8,<<<,<<<
Jxpjctjb cfs` oamw omr t`j rjstmrftimk cmst 3,2<<,<<<
Euatipay hy prjsjkt vfauj ofctmr x <.?:
\rjsjkt vfauj mo t`j rjstmrftimk cmst 8,86<,<<<
Vujstimk 8 Fkswjr h
Bjpajtimk rftj (8>,86<,<<</ 6<,<<<,<<<) 8,>86
Bjprjciftimk rftj (0,<<<,<<</6<,<<<,<<<) <.0<
Bjpajtimk omr 8<69 (6,8<<,<<< x 8.>86) 3,8?:,8<<
Bjprjciftimk omr 8<69 (6,8<<,<<< x .0<) 9?<,<<<
Iktjrjst jxpjksj omr 8<69 (8,86<,<<<.x 9%) 690,9<<
Rmtfa jxpjksjs omr 8<69 2,282,6<<
Vujstimk 3 Fkswjr f
Bjpajtimk omr 8<8< (8,<<<,<<< x 8.>86) :,228,<<<

Bjprjciftimk omr 8<8< (8,<<<,<<< x .0<) 6,?<<,<<<

Iktjrjst jxpjksjs omr 8<8< (8,2<0,9<< x 9%) 86?.0<6
Rmtfa jxpjksjs omr 8<8< >,8:0,0<6
\rjsjkt vfauj mo rjstmrftimk cmst- Gfkufry 6, 8<69 8,86<,<<<
Iktjrjst jxpjksj omr 8<69 690,9<<
\rjsjkt vfauj mo rjstmrftimk cmst- Gfkufry 6, 8<8< 8,2<0,9<<
6. R`j emst cmeemk ejt`mb mo cmeputikn bjpajtimk is

f. \jrcjktfnj bjpajtimk ejt`mb
h. Bjcrjfsikn c`frnj ejt`mb
c. Strfin`t aikj
b. \rmbuctimk ejt`mb
8. Bjpajtimk jxpjksj
f. Is usufaay pfrt mo cmst mo nmmbs smab.
h. Ikcaubjs tfknihaj jquipejkt ik t`j bjpajtfhaj femukt.
c. Jxcaubjs iktfknihaj bjvjampejkt cmst orme t`j bjpajtfhaj femukt.
b. Jxcaubjs rjstmrftimk cmst orme t`j bjpajtfhaj femukt.
3. Ikomreftimk kjjbjb tm cmeputj f bjpajtimk c`frnj pjr ukit ikcaubjs t`j

f. Jstieftjb tmtfa femukt mo rjsmurcjs fvfiafhaj.
h. Femukt mo rjsmurcjs rjemvjb burikn t`j pjrimb.
c. Cueuaftivj femukt mo rjsmurcjs rjemvjb.
b. Femukt mo rjsmurcjs smab burikn t`j pjrimb.
2. ^ìc` fccurftjay bjscrihjs t`j NFF\ rjnfrbikn t`j fccmuktikn omr t`j cmsts mo briaaikn bry
`majs ik t`j mia fkb nfs ikbustry=
f. Succjssoua joomrt ejt`mb
h. Ouaa cmst ejt`mb
c. Hmt` succjssoua joomrt fkb ouaa cmst
b. Kjit`jr succjssoua joomrt kmr ouaa cmst ejt`mb
:. ^ìc` mo t`j omaamwikn is kmt pfrt mo bjpajtfhaj femukt=

f. Fcquisitimk cmst mo t`j eikjrfa rjsmurcj bjpmsit
h. Jxpamrftimk cmst
c. Rfknihaj jquipejkt usjb tm jxtrfct t`j eikjrfa rjsmurcj
b. Iktfknihaj bjvjampejkt cmst suc` fs briaaikn fkb tukkja
C@F\RJX 89
XJ_FAZFRIMK
Ejfsurjejkt mo prmpjrty, pafkt fkb jquipejkt

 Ikitifaay, fk itje mo prmpjrty, pafkt fkb jquipejkt t`ft qufaioijs omr rjcmnkitimk s`faa hj
ejfs
ej fsur
urjb
jb ft cms
cmst.
t. Fotj
Fotjrr rjcmn
rjcmnki
kiti
timk
mk,, fk jk
jkti
tity
ty s`
s`fa
faaa c`mms
c`mmsjj jit`
jit`jr
jr t`
t`jj cm
cmst
st em
embj
bjaa mr
rjvfauftimk embja fs fk fccmuktikn pmaicy fkb s`faa fppay t`ft pmaicy tm fk jktirj cafss mo
prmpjrty, pafkt fkb jquipejkt.

Orjqujkcy mo rjvfauftimk
 ^`jk t`j ofir vfauj mo f rjvfaujb fssjt bioojrs eftjrifaay orme t`j cfrryikn femukt, f ourt`jr
rjvfauftimk is kjcjssfry. Smej prmpjrty, pafkt fkb jquipejkt efy jxpjrijkcj sinkioicfkt fkb
vmaftiaj c`fknjs ik ofir vfauj tùs kjcjssitftikn fkkufa rjvfauftimk.
F cafss mo prmpjrty, pafkt fkb jquipejkt is f nrmupikn mo fssjts mo f sieiafr kfturj fkb usj ik fk
jktity's mpjrftimks.
Hfsis mo rjvfauftimk
 R`j rjvfaujb femukt mo prmpjrty, pafkt fkb jquipejkt ik hfsjb mk t`j omaamwikn7
f. Ofir vfauj - R`j ofir vfauj is bjtjreikjb hy fpprfisfa kmrefaay ukbjrtfdjk hy prmojssimkfa
qufaioijb vfaujrs.
h. Bjprjciftjb rjpafcjejkt cmst- ^`jrj efrdjt vfauj is kmt fvfiafhaj, bjprjciftjb
rjpafcjejkt cmst s`faa hj usjb.
Rwm fpprmfc`js ik rjcmrbikn t`j rjvfauftimk

6. \rmpmr
\rmpmrtimkf
timkfaa fpprmfc` - R`
R`jj fccueuaftjb
fccueuaftjb bjprjcifti
bjprjciftimk
mk ft t`j bftj mo rjv
rjvfauft
fauftimk
imk is rjst
rjstftjb
ftjb
prmpmrtimkftjay wit` t`j c`fknj
c` fknj ik t`j nrmss cfrryikn femukt mo t`j fssjt sm t`ft t`j cfrryikn
femukt mo t`j fssjt fotjr rjvfauftimk jqufas t`j rjvfaujb femukt.
8. Jaie
Jaieikfti
ikftimk
mk fpprmfc` R`j fccue
fccueuaftj
uaftjb
b bjprjciftimk
bjprjciftimk gf jaieikftjb
jaieikftjb fnfi
fnfikst
kst t`j nrms
nrmsss cfrryikn
cfrryikn
femukt mo t`j fssjt fkb t`j kjt femukt rjstftjb tm t`j rjvfaujb femukt mo t`j fssjt.
Vujry
 ^`jk fk fssjt's cfrryikn femukt is ikcrjfsjb fs f rjsuat mo t`j rjvfauftimk, t`j ikcrjfsj s`faa
hj crjbitjb tm rjvfauftimk surpaus fs f cmepmkjkt mo mt`jr cmeprj`jksivj ikcmej.
 R`j rjvfauftimk surpaus efy hj trfksojrrjb birjctay tm rjtfikjb jfrkikns w`jk t`j surpaus is
rjfaizjb. R`j w`maj surpaus efy hj rjfaizjb mk t`j rjtirjejkt mr bispmsfa mo t`j fssjt.
 @mwjvjr, io t`j rjvfaujb fssjt is hjikn bjprjciftjb, pfrt mo t`j surpaus is hjikn rjfaizjb fs t`j
fssjt is usjb.
 R`j rjvfauftimk surpaus is faamcftjb mr rjfaizjb mvjr t`j rjefikikn usjoua aioj mo t`j fssjt fkb
rjcafssioijb t`rmun` rjtfikjb jfrkikns.
Xjvjrsfa mo f rjvfauftimk surpaus
 F rjvfauftimk bjcrjfsj s`faa hj c`frnjb birjctay fnfikst fky rjvfauftimk surpaus tm t`j jxtjkt
t`ft t`j bjcrjfsj is f rjvjrsfa mo f prjvimus rjvfauftimk fkb t`j hfafkcj is c`frnjb tm jxpjksj.

\rmhaje 89-6 (FC\)
Mk Gfkufry 6, 8<62, Xfvjk Cmepfky fcquirjb f huiabikn ft cmst mo \:,<<<,<<<. R`j huiabikn `fs
hjjk bjprjciftjb mk t`j hfsis mo f 8<-yjfr aioj.
Mk Gfkufry 6, 8<69, fk fpprfisfa mo t`j huiabikn s`mwjb rjpafcjejkt cmst ft \0,<<<,<<< wit` km
c`fknj ik usjoua aioj.
6. Hjomrj ikcmej tfx, w`ft femukt s`muab hj crjbitjb tm rjvfauftimk surpaus mk Gfkufry 6, 8<69=
f. 3,<<<,<<<
h. 8,8:<,<<<

c. 2,8:<,<<<
b. ?,<<<,<<<

f. 8:<,<<<
h. 6:<,<<<
c. 2<<,<<<
b. 3<<,<<<
3. ^`ft is t`j rjvfauftimk surpaus t`ft s`muab hj rjpmrtjb ik t`j Bjcjehjr 36, 8<69 stftjejkt mo
oikfkcifa pmsitimk=
f. 8,6<<,<<<
h. 8,8:<,<<<
c. 6,0:<,<<<
b. 8,0<<,<<<
Smautimk 89-6
Vujstimk 6- Fkswjr h
Xjpafcjejkt
Cmst Cmst Fpprjciftimk
Huiabikn :,<<<,<<< 0,<<<,<<< 3,<<<,<<<
(8:%) 6,8:<,<<< 8,<<<,<<< >:<,<<<
CF I S_ / XS 3,>:<,<<< ?,<<<,<<< 8,8:<,<<<
\jrcjktfnj mo fccueuaftjb bjprjciftimk
(: yjfrs jxpirjb / 8< yjfrs) 8:%
Vujstimk 8- Fkswjr c
Bjprjciftimk (?,<<<,<<< / 6: yjfrs rjefikikn) 2<<,<<<
Vujstimk 3- Fkswjr f
Xjvfauftimk surpaus - Gfkufry 6, 8<69 8,8:<,<<<
Fkkufa rjfaizftimk ik 8<69 (8,8:<,<<</6:) ( 6:<,<<<)
Xjvfauftimk surpaus - Bjcjehjr 36, 8<69 8,6<<,<<<
Gmurkfa jktrijs ik 8<69

6. Huiabikn 3,<<<,<<<
Fccueuaftjb bjprjciftimk >:<,<<<
Xjvfauftimk surpaus 8,8:<,<<<

8. Bjprjciftimk 2<<,<<<
Fccueuaftjb bjprjciftimk 2<<,<<<
3. Xjvfauftimk surpaus 6:<,<<<
Xjtfikjb jfrkikns 6:<,<<<
\rmhaje 89-8 (IOXS)

Mk Gukj 3<, 8<69, Amuisifkf Cmepfky rjpmrtjb t`j omaamwikn ikomreftimk7

Jquipejkt ft cmst :,<<<,<<<
Fccueuaftjb bjprjciftimk 6,:<<,<<<
R`j jquipejkt wfs ejfsurjb usikn t`j cmst embja fkb bjprjciftjb mk f strfin`t aikj hfsis mvjr f
6<-yjfr pjrimb.
Mk Bjcj
Bjcjeh
ehjrjr 36,
36, 8<69,
8<69, t`j
t`j ef
efkf
kfnj
njej
ejkt
kt bjci
bjcibj
bjbb tm c`
c`fkn
fknjj t`
t`jj hfsi
hfsiss mo ejfs
ejfsur
urik
ikn
n t`
t`jj
jquipejkt orme`fb
R`j jquipejkt t`j fcmst
ofirembja
vfauj tm
mo t`j rjvfauftimk
\2,::<,<<< witèmbja.
rjefikikn usjoua aioj mo : yjfrs mk Bjcjehjr
36, 8<69.
6. ^`ft femukt s`muab hj rjpmrtjb fs prjtfx rjvfauftimk surpaus mk Bjcjehjr 36, 8<69=
f. 6,<:<,<<<
h. 6,3<<,<<<
c. 6,:<<,<<<
b. 8,<<<,<<<
8. ^`ft femukt s`muab hj rjcmrbjb fs bjprjciftimk mo t`j jquipejkt omr 8<8<=

f. :<<,<<<
h. 96<,<<<
c. 2::,<<<
b. ?:<,<<<
3. ^`ft femukt s`muab hj rjpmrtjb fs prjtfx rjvfauftimk surpaus mk Bjcjehjr 36, 8<8<=
f. 6,6><,<<<
h. 6,<2<,<<<
c. 39<,<<<
b. 02:,<<<
Smautimk 89-8
Vujstimk I Fkswjr h
Cmst - Gukj 3<, 8<69 :,<<<,<<<
Fccueuaftjb bjprjciftimk (6,:<<,<<<)
Cfrryikn femukt - Gukj 3<, 8<69 3,:<<,<<<
Bjprjciftimk orme Guay I tm Bjcjehjr 36, 8<69
(:,<<<,<<</6< x ?/68) (8:<,<<<)
Cfrryikn femukt - Bjcjehjr 36, 8<69 3,8:<,<<<
Ofir vfauj - Bjcjehjr 36, 8<69 2,::<,<<<
Cfrryikn femukt - Bjcjehjr 36, 8<69 3,8:<,<<<
Xjvfauftimk surpaus - Bjcjehjr 36, 8<69 6,3<<,<<<
R`j ofir vfauj is farjfby t`j smukb vfauj mr rjvfaujb femukt mo t`j jquipejkt.
Vujstimk 8 Fkswjr h
Bjprjciftimk omr 8<8< (2,::<,<<< / : yjfrs) 96<,<<<
Vujstimk 3 Fkswjr h
Xjvfauftimk surpaus – Bjcjehjr 36, 8<69 6,3<<,<<<
Xjfaizftimk mo rjvfauftimk surpaus ik 8<8<

(6,3<<,<<</: yjfrs) 6,3<<,<<< (8?<,<<<)

Xjvfauftimk surpaus - Bjcjehjr 36, 8<8< 6,<2<,<<<
\rmhaje 89-3 (IFF)

Mk Gfkufry 6, 8<62, Hmstmk Cmepfky purc`fsjb f kjw huiabikn ft f cmst mo \?,<<<,<<<.
Bjprjciftimk wfs cmeputjb mk t`j strfin`t aikj hfsis ft 2% pjr yjfr. Mk Gfkufry 6, 8<69, t`j
huiabikn `fb f ofir

6. ^`ft femukt vfaujhj
s`muab morjcmrbjb
\0,<<<,<<<.
fs bjprjciftimk omr 8<69=
f. 38<,<<<
h. 2<<,<<<
c. 6<<,<<<
b. 82<,<<<
8. ^`ft is t`j prjtfx rjvfauftimk surpaus mk Bjcjehjr 36, 8<69=

f. 3,<>8,<<<
h. 6,9<<,<<<
c. 3,<2<,<<<
b. 6,98<,<<<
Smautimk 89-3
Vujstimk 6 Fkswjr h
Fccueuaftjb bjprjciftimk (2% x : yjfrs jxpirjb) 8<%
Aioj mo fssjt (: yjfrs/8<%) 8: yjfrs
Jxpirjb (:)
Xjefikikn aioj
Bjprjciftimk omr 8<69 (0,<<<,<<< / 8<) 2<<,<<<
Vujstimk 8 Fkswjr c
Ofir vfauj 0,<<<,<<<
Cfrryikn femukt (?,<<<,<<< x 0<%) 2,0<<,<<<
Xjvfauftimk surpaus - Gfkufry 6, 8<69 3,8<<,<<<
Fkkufa rjfaizftimk ik 8<69 (3,8<<,<<</8<) ( 6?<,<<<)
Xjvfauftimk surpaus - Bjcjehjr 36, 8<69 3,<2<,<<<
\rmhaje 89-2 (IFF)

Cycaj
Cyc aj Cmepfky
Cmepfky prm
prmvib
vibjb
jb t`j omaamw
omaamwikn
ikn fccm
fccmukt
ukt hfa
hfafkcj
fkcjss rjafti
rjaftikn
kn tm prm
prmpjr
pjrty,
ty, paf
pafkt
kt fkb
jquipejkt mk Gfkufry 6,8<69.
Afkb
Huiabikn
Fccueuaftjb bjprjciftimk 3,>:<,<<<
Efcìkjry
Fssjts `fvj hjjk cfrrijb ft cmst sikcj t`jir fcquisitimk. Faa fssjts wjrj fcquirjb mk Gfkufry 6,
8<<9. R`j strfin`t aikj ejt`mb is usjb.

Mk Gfkufry 6, 8<69, t`j jktity rjvfaujb t`j prmpjrty, pafkt fkb jquipejkt. Mk suc` bftj,
cmepjtjkt fpprfisjrs suheittjb t`j omaamwikn7
Xjpafcjejkt cmst
Afkb :,<<<,<<<
Huiabikn 8<,<<<,<<<
Efcìkjry :,<<<,<<<
6. ^`ft is t`j prjtfx rjvfauftimk surpaus mk Gfkufry 6, 8<69=

f. 6:,<<<,<<<
h. 66,:<<,<<<
c. 3<,<<<,<<<
b. 0,:<<,<<<

f. :36,<<<
h. 0>:,<<<
c. :8:,<<<
b. ?8:,<<<

f. 66,<>:,<<<
h. 66,6:<,<<<
c. 66,<:<,<<<
b. 6<,0:<,<<<
Smautimk 89-2
Huiabikn (3,>:<,<<</6:,<<<,<<<) 8:%
Efcìkjry (6,:<<,<<</ 3,<<<,<<<) :<%
Zsjoua aioj
Huiabikn (6< yjfrs jxpirjb / 8:%) 2< yjfrs
Efcìkjry (6< yjfrs jxpirjb /:<%) 8< yjfrs
Smukb Cfrryikn Xjvfauftimk
vfauj femukt surpaus
Afkb :,<<<,<<< 8,<<<,<<< 3,<<<,<<<
Huiabikn (8:,<<<,<<< x >:%) 60,>:<,<<< 66,8:<,<<< >,:<<,<<<
Efcìkjry ( :,<<<,<<< x :<%) 8,:<<,<<< 6,:<<,<<< 6,<<<,<<<
66,:<<,<<<
Bjprjciftimk- huiabikn (60,>:<,<<</ 3< yjfrs rjefikikn) ?8:,<<<
Bjprjciftimk - efcìkjry ( 8,:<<,<<</6< yjfrs rjefikikn) 8:<,<<<
Rmtfa 0>:,<<<

Xjvfauftimk surpaus - Gfkufry 6, 8<69 66,:<<,<<<

Fkkufa rjfaizftimk ik 8<69
Huiabikn (>,:<<,<<< / 3<) ( 8:<,<<<)
Efcìkjry (6,<<<,<<< / 6<) ( 6<<,<<<)
Xjvfauftimk surpaus- Bjcjehjr 36, 8<69 66,6:<,<<<
\rmhaje
Mk Gfkufry89-: (IFF)Cmma Cmepfky mwkjb fk jquipejkt cmstikn \:,8<<,<<< wit` rjsibufa vfauj
6, 8<69,
mo \2<<,<<<.
R`j aioj mo t`j fssjt is 6< yjfrs fkb
f kb wfs bjprjciftjb usikn t`j strfin`t aikj ejt`mb.
Mk suc` bftj, t`j jquipejkt `fs f rjpafcjejkt cmst mo \0,<<<,<<< wit` rjsibufa vfauj mo
\8<<,<<<. R`j fnj mo t`j fssjt is 2 yjfrs.
R`j fpprfisfa mo t`j jquipejkt s`mwjb f tmtfa rjvisjb usjoua aioj mo 68 yjfrs fkb t`j jktity
bjcibjb tm cfrry t`j jquipejkt ft rjvfaujb femukt.
6. ^`ft femukt s`muab hj rjpmrtjb fs prjtfx rjvfauftimk surpaus mk Gfkufry 6, 8<69=
f. 6,?<<,<<<
h. 8,?<<,<<<
c. 6,?0<,<<<
b. ?,?0<,<<<
8. ^`ft femukt s`muab hj rjpmrtjb fs prjtfx rjvfauftimk surpaus mk Bjcjehjr 36 8<69=

f. 6,22<,<<<
h. 6,2<<,<<<
c. 8,2:<,<<<
b. 8,:8<,<<<
3. ^`ft femukt s`muab hj rjcmrbjb fs fkkufa bjprjciftimk suhsjqujkt tm rjvfauftimk=

f. 2?0,<<<
h. 39<,<<<
c. :0:,<<<
b. 9>:,<<<
Smautimk 89-:
Vujstimk I Fkswjr f
Xjpafcjejkt
Cmst Cmst Fpprjciftimk
Jquipejkt :,8<<,<<< 0,<<<,<<< 8,0<<,<<<
Xjssib
Xj ibuf
ufaa vf
vfaauj ( 8<<,
8<<,<<
<<<)
<) ( 8<
8<<,
<,<<
<<<)
<) ]]
]]]]
]]]]
]]]]
]]
Bjprjcifhaj femukt :,<<<,<<< >,0<<,<<< 8,0<<,<<<
(2<% x 2,0<<,<<<) 6,98<,<<<
(2<% x >,0<<,<<<) ]]]]]]]] 3,68<,<<< 6,8<<,<<<
Hfafkcj 3,<0<,<<< 2,?0<,<<< 6,?<<,<<<
(2 yjfrs jxpirjb / 6< yjfrs mrinikfa aioj) 2<%

Vujstimk 8 Fkswjr h
Xjvfauftimk surpaus - Gfkufry I, 8<69 6,?<<,<<<
Fkkufa rjfaizftimk ik 8<69 (6,?<<,<<< /0 yjfrs) ( 8<<,<<<)
Xjvfauftimk surpaus – Bjcjehjr 36, 8<69 6,2<<,<<<
Xjvisjb usjoua aioj 68 yjfrs
Fnj mo fssjt 2 yjfrs
Xjefikikn rjvisjb
Suhsjqujkt aioj
fkkufa bjprjciftimk (2?0<,<<< / 0 yjfrs) 0 yjfrs
:0:,<<<
\rmhaje 89-? (\@IAC\F Fbfptjb)

Mk Gfkufry 6,8<69, Sfhjknfk Cmepfky rjpmrtjb t`j omaamwikn fccmukt hfafkcjs7
Cmst Fccueuaftjb bjprjciftimk
Afkb :<,<<<,<<<
Huiabikn 3<<,<<<,<<< 9<,<<<,<<<
R`j afkb fkb huiabikn wjrj rjvfaujb mk Gfkufry 6, 8<69 fkb t`j rjvfauftimk rjvjfajb t`j
omaamwikn smukb vfauj7
Afkb ><,<<<,<<<
Huiabikn 36:,<<<,<<<
R`jrj wjrj km fbbitimks mr bispmsfas burikn 8<69. Bjprjciftimk is cmeputjb mk t`j strfin`t aikj.
R`j jstieftjb aioj mo t`j huiabikn is 8< yjfrs.
y jfrs.
6. ^`ft femukt s`muab hj rjcmnkizjb fs prjtfx rjvfauftimk surpaus mk Gfkufry 6, 8<69=
f. 68:,<<<,<<<
h. 6<:,<<<,<<<
c. 30:,<<<,<<<
b. 36:,<<<,<<<

f. 88,:<<,<<<
h. 6:,<<<,<<<
c. 6:,>:<,<<<
b. 8>,:<<,<<<
3. ^`ft femukt s`muab hj rjpmrtjb fs prjtfx rjvfauftimk surpaus mk Bjcjehjr 36, 8<69=
f. 66>,:<<,<<<
h. 68:,<<<,<<<
c. 6<:,<<<,<<<
b. 669,>:<,<<<
Smautimk 89-?
Vujstimk 6 Fkswjr f
Smukb vfauj Cfrryikn femukt Xjvfauftimk surpaus
Afkb ><,<<<,<<< :<,<<<,<<< 8<,<<<,<<<
Huiabikn 36:,<<<,<<< 86<,<<<,<<< 6<:,<<<,<<<
Rmtfa 30:,<<<,<<< 8?<,<<<,<<< 68:,<<<,<<<
Vujstimk 8 Fkswjr f

(9<,<<<,<<</3<<,<<<,<<<) 3<%
Xjefikikn usjoua aioj (><% x 8< yjfrs) 62 yjfrs
Suhsjqujkt fkkufa bjprjciftimk (36:,<<<,<<</62) 88,:<<,<<<
Vujstimk 3 Fkswjr
Xjvfauftimk surpausf- Gfkufry 6, 8<69 68:,<<<,<<<
Xjfaizftimk mo rjvfauftimk surpaus mk huiabikn
(6<:,<<<,<<</62) (>,:<<,<<<)
Xjvfauftimk surpaus - Bjcjehjr 36, 8<69 66>,:<<,<<<
R`j rjvfauftimk surpaus mk huiabikn is rjfaizjb fkkufaay
fkk ufaay mvjr t`j rjefikikn aioj mo t`j huiabikn.
hu iabikn.
R`j rjvfauftimk surpaus mk afkb is kmt rjfaizjb fkkufaay hjcfusj t`j afkb is kmkbjprjcifhaj,
R`j rjvfauftimk surpaus is rjfaizjb ik ouaa upmk bispmsfa mo t`j afkb.
\rmhaje 89-> (\@IAC\F Fbfptjb)

Dihuknfk Cmepfky prmvibjb t`j omaamwikn ikomreftimk mk Gfkufry 6, 8<69 rjaftikn tm prmpjrty,
pafkt fkb jquipejkt.
Afkb
Huiabikn
Fccueuaftjb bjprjciftimk-huiabikn ( 3>,:<<,<<<)
Efcìkjry
Fccueuaftjb bjprjciftimk- efcìkjry
Cfrryikn femukt
R`jrj wjrj km fbbitimks
fbbitimks mr bispm
bispmsfas
sfas burikn 8<69. Bjprjc
Bjprjciftim
iftimk
k is cmeputjb usikn strfin`t
strfin`t aikj
mvjr 8< yjfrs omr huiabikn fkb 6< yjfrs omr efcìkjry.
Mk Gukj 3<, 8<69, faa mo t`j prmpjrty, pafkt fkb jquipejkt wjrj rjvfaujb.
Xjpafcjejkt cmst Smukb vfauj
Afkb 2<,<<<,<<< 2<,<<<,<<<
Huiabikn :<<,<<<,<<< 28:,<<<,<<<
Efcìkjry ?:<,<<<,<<< 2::,<<<,<<<
6. ^`ft is t`j prjtfx rjvfauftimk surpaus mk Gukj 3<, 8<69=

f. 3::,<<<,<<<
h. 98<,<<<,<<<
c. 32:,<<<,<<<
b. 38>,:<<,<<<
8. ^`ft femukt s`muab hj rjcmrbjb fs tmtfa bjprjciftimk omr 8<69=

f. >8,:<<,<<<
h. 9<,<<<,<<<
c. ::,<<<,<<<
b. ??,>:<,<<<

f, 33>,:<<,<<<

h. 3::,<<<,<<<
c. 32:,<<<,<<<
b. 38>,:<<,<<<
Smautimk 89->
Bjprjciftimk mk cmst orme xGfkufry

Huiabikn (3<<,<<<,<<</8< ?/68) 6 tm Gukj 3<, 8<697 >,:<<,<<<
Efcìkjry (2<<,<<<,<<< /6< x ?/68) 8<,<<<,<<<
Smukb vfauj Cfrryikn femukt Xjvfauftimk surpaus
Afkb 2<,<<<,<<< 3<,<<<,<<< 6<,<<<,<<<
Huiabikn 28:,<<<,<<< 8::,<<<,<<< 6><,<<<,<<<
Efcìkjry 2::,<<<,<<< 80<,<<<,<<< 6>:,<<<,<<<
Rmtfa - ?/3</8<69 98<,<<<,<<< :?:,<<<,<<< 3::,<<<,<<<
\jrcjktfnj mo fccueuaftjb bjprjciftimk - Gukj 3<, 8<697
Huiabikn (3>,:<<,<<< + >,:<<,<<</3<<,<<<,<<<) 6:%
Efcìkjry (6<<,<<<,<<< + 8<,<<<,<<< /2<<,<<<,<<<) 3<%
Xjefikikn usjoua aioj7
Huiabikn (8< yjfrs x 0:%) 6> yjfrs
Efcìkjry (6< yjfrs x ><%) > yjfrs
Huiabikn7
Gfkufry tm Gukj 3<, 8<69 >,:<<,<<<
Guay 6 tm Bjcjehjr 36, 8<69
(28:,<<<,<<< / 6>x ?/68) 68,:<<,<<< 8<,<<<,<<<
Efcìkjry7
Gfkufry 6 tm Gukj 3<, 8<69 8<,<<<,<<<
Guay I tm Bjcjehjr 36, 8<69
(2::,<<<,<<</> x ?/68) 38,:<<,<<< :8,:<<,<<<
Rmtfa bjprjciftimk omr 8<69 >8,:<<,<<<
Vujstimk 3 - Fkswjr f
Xjvfauftimk surpaus - Gukj 3<, 8<69 3::,<<<,<<<
\ijcjejfa rjfaizftimk orme Guay I tm Bjcjehjr 36, 8<697
Huiabikn (6><,<<<,<<</6> x ?/68) ( :,<<<,<<<)
Efcìkjry (6>:,<<<,<<</ >x ?/68) (68,:<<,<<<)
Xjvfauftimk surpaus - Bjcjehjr 36, 8<69 33>,:<<,<<<
\rmhaje 89-0 (AFF)

Mk Gfk
Gfkufr
ufry
y 6, 8<6
8<69,
9, Biv
Bivikj
ikj Cme
Cmepfky
pfky prmvibjb
prmvibjb t`j oma
omaamw
amwikn
ikn ikomre
ikomrefti
ftimk
mk rjafti
rjaftikn
kn tm t`j
rjvfauftimk mo fk jquipejkt7
Cmst Xjpafcjejkt cmst
Jquipejkt ?,:<<,<<< 9,8<<,<<<
Xjsibufa vfauj :<<,<<< 8<<,<<<

Zsjoua aioj 68
Fnj mo t`j jquipejkt 8
Fccueuaftjb bjprjciftimk = =
R`j jquipejkt wfs smab mk Bjcjehjr 36, 8<69 omr \0,<<<,<<<.

6. ^`ft is t`j prjtfx rjvfauftimk surpaus mk Gfkufry 6,8<69=
f. 8,><<,<<<
h. 8,8<<,<<<
c. 8,:<<,<<<
b. 8,<<<,<<<

f. :3<,<<<
h. 9<<,<<<
c. >:<,<<<
b. 88<,<<<

f. 8,8<<,<<<
h. 8,8:<,<<<
c. 8,23<,<<<
b. 6,90<,<<<
2. ^`ft femukt mo nfik mk sfaj mo jquipejkt s`muab hj rjcmnkizjb mk Bjcjehjr 36, 8<69=
f 6,<:<,<<<
h. 3,<3<,<<<
c. 3,83<,<<<
b. 3<<,<<<
Smautimk 89-0
Vujstimk 6 Fkswjr h
Cmst Xjpafcjejkt cmst Fpprjciftimk
Jquipejkt ?,:<<,<<< 9,8<<,<<< 8,><<,<<<
Xjsibufa vfauj (8<<,<<<) (8<<,<<<) ]]]]]]]]
Bjprjcifhaj femukt ?,3<<,<<< 9,<<<,<<< 8,><<,<<<
(?,<<<,<<</68 x 8) (6,<<<,<<<)
(9,<<<,<<</68 x 8) ]]]]]]]] (6,:<<,<<<) ( :<<,<<<)
Xjefikikn bjprjcifhaj femukt :,3<<,<<< >,:<<,<<< 8,8<<,<<<
Vujstimk 8 Fkswjr c
Bjprjciftimk omr 8<69 (>,:<<,<<</6< yjfrs rjefikikn) >:<,<<<

Vujstimk 3 Fkswjr b
Xjvfauftimk surpaus - Gfkufry 6, 8<69 8,8<<,<<<
Fkkufa rjfaizftimk ik 8<69 (8,8<<,<<</6<) (88<,<<<)
Xjvfauftimk surpaus- Bjcjehjr 36, 8<69 6,90<,<<<
Vujstimk 2 Fkswjr f
Xjpafcjejkt
Fccueuaftjb cmst mo jquipejkt
bjprjciftimk - Bjcjehjr 36, 8<69 9,8<<,<<<
(8,8:<,<<<)
Cfrryikn femukt - Bjcjehjr 36, 8<69 ?,9:<,<<<
Fccueuaftjb bjprjciftimk - Gfkufry 6, 8<69 6,:<<,<<<
Bjprjciftimk omr 8<69 (>,:<<,<<< / 6<) >:<,<<<
Fccueuaftjb bjprjciftimk- Bjcjehjr 36, 8<69 8,8:<,<<<
Sfaj pricj 0,<<<,<<<
Cfrryikn femukt (?,9:<,<<<)
Nfik mk sfaj mo jquipejkt 6,<:<,<<<
R`j rjvfauftimk surpaus mo \6,90<,<<< mk Bjcjehjr 36, 8<69 s`muab hj trfksojrrjb tm rjtfikjb
jfrkikns upmk bispmsfa mo t`j jquipejkt.
\rmhaje 89-9 (IOXS)

Mk Gfkufry 6,8<69, Namhfa Cmepfky
Cm epfky rjpmrtjb t`j omaamwikn ikomreftimk7
Huiabikn ft cmst 3<,<<<,<<<
Fccueuaftjb bjprjciftimk 68,<<<,<<<
R`j huiabikn wfs ejfsurjb usikn t`j cmst embja fkb bjprjciftjb mk f strfin`t aikj hfsis mvjr 6<-
yjfr pjrimb. Mk Gfkufry 6, 8<69, t`j efkfnjejkt bjcibjb tm c`fknj t`j hfsis mo ejfsurjejkt
orme t`j îmst embja tm t`j rjvfauftimk embja. R`j jquipejkt wfs rjvfaujb ft t`j ofir vfauj mo
\8>,<<<,<<< wit` km c`fknj ik usjoua aioj. R`j ikcmej tfx rftj is 3<%.
6. ^`ft is t`j rjvfauftimk surpaus mk Gfkufry 6, 8<69=
f. 9,<<<,<<<
h. ?,3<<,<<<
c. 2,:<<,<<<
b. >,<<<,<<<
8. ^`ft is t`j rjvfauftimk surpaus mk Bjcjehjr 36, 8<69=

f. ?,3<<,<<<
h. 9,<<<,<<<
c. :,8:<,<<<
b. :,?><,<<<

f. 2,:<<,<<<
h. 8,><<,<<<
c. 3,<<<,<<<
b. 6,:<<,<<<
2. ^`ft is bjojrrjb tfx aifhiaity mk Bjcjehjr 36, 8<69=

f. 8,><<,<<<

h. 8,8:<,<<<
c. 6,3:<,<<<
b. 8,:<<,<<<
Smautimk 89-9
Vujstimk I Fkswjr h
Cmst
Fccueuaftjb bjprjciftimk 3<,<<<,<<<
(68,<<<,<<<)
Cfrryikn femukt 60,<<<,<<<
Ofir vfauj 8>,<<<,<<<
Xjvfauftimk surpaus- Gfkufry 6 9,<<<,<<<
Bjojrrjb tfx aifhiaity (3<% x 9,<<<,<<<) ( 8,><<,<<<)
Kjt rjvfauftimk surpaus – Gfkufry 6 ?,3<<,<<<
Vujstimk 8 Fkswjr c
Xjvfauftimk surpaus – Gfkufry 6 ?,3<<,<<<
Fkkufa rjfaizftimk (?,3<<,<<</?) (6,<:<,<<<)
Xjvfauftimk surpaus - Bjcjehjr 36 :,8:<,<<<
(68,<<<,<<</3<,<<<,<<<) 2<%
Jxpirjb aioj (2<% x 6< yjfrs) 2 yjfrs
Xjefikikn aioj (6< yjfrs- 2 yjfrs) ? yjfrs
Vujstimk 3 Fkswjr f
Fkkufa bjprjciftimk (8>,<<<,<<< /?) 2,:<<,<<<
Vujstimk 2 Fkswjr h
Bjojrrjb tfx aifhiaity-Gfkufry 6 8,><<,<<<
Xjbuctimk mo bjojrrjb tfx aifhiaity (8,><<,<<</?) (2:<,<<<)
Bjojrrjb tfx aifhiaity-Bjcjehjr 36 8,8:<,<<<

Amkbmk Cmepfky mwkjb f huiabikn mk Gfkufry 6,8<69 wit` ìstmricfa cmst mo \2<,<<<,<<<. R`j
prmpjrty is bjprjciftjb mvjr 2< yjfrs mk f strfin`t aikj hfsis wit` km rjsibufa vfauj.
R`j jktity fbmptjb f pmaicy mo rjvfauftimk mo prmpjrty. R`j huiabikn `fb sm ofr hjjk rjvfaujb
twicj ft ofir vfauj.
Gfkufry 6, 8<8< 2?,0<<,<<<
Gfkufry 6, 8<88 ::,:<<,<<<
6. ^`ft is t`j prjtfx rjvfauftimk surpaus mk Gfkufry 6, 8<8<=
f. >,0<<,<<<
h. ?,0<<,<<<
c. :,0<<,<<<
b. 2,0<<,<<<

8. ^`
^`ft
ft is t`j
t`j ikcr
ikcrjf
jfsj
sj ik rjvf
rjvfau
auft
ftim
imk
k surp
surpau
auss tm hj rjcm
rjcmnk
nkiz
izjb
jb fs cm
cmep
epmkj
mkjkt
kt mo mt
mt`j
`jr
r
cmeprj`jksivj ikcmej mk Gfkufry 6, 8<88=
f. 6:,:<<,<<<
h. 66,6<<,<<<
c. 0,><<,<<<
b. 9,9<<,<<<
3. ^`ft is t`j prjtfx rjvfauftimk surpaus tm hj rjpmrtjb ik t`j stftjejkt mo c`fknjs ik jquity omr
t`j yjfr jkbjb Bjcjehjr 36, 8<88=
f. 60,8<<,<<<
h. 60,<<<,<<<
c. 60,9<<,<<<
b. 60,:<<,<<<
Smautimk 89-6<
Vujstimk I Fkswjr f
Cmst- Gfkufry 6, 8<69 2<,<<<,<<<
Fccueuaftjb bjprjciftimk - Bjcjehjr 36, 8<69
(2<,<<<,<<</ 2<) ( 6,<<<,<<<)
Cfrryikn femukt - Gfkufry 6, 8<8< 39,<<<,<<<
Ofir vfauj - Gfkufry 6, 8<8< 2?,0<<,<<<
Cfrryikn femukt- Gfkufry 6, 8<8< 39,<<<,<<<
Xjvfauftimk surpaus- Gfkufry 6, 8<8< >,0<<,<<<
Vujstimk 8 Fkswjr h
Ofir vfauj - Gfkufry 6, 8<8< 2?,0<<,<<<
Fccueuaftjb bjprjciftimk- Bjcjehjr 36, 8<867
8<8< (2?,0<<,<<< /39) 6,8<<,<<<
8<86 6,8<<,<<< (8,2<<,<<<)
Cfrryikn femukt - Gfkufry 6, 8<88 22,2<<,<<<
Ofir vfauj - Gfkufry 6, 8<88 ::,:<<,<<<
Cfrryikn femukt - Gfkufry 6, 8<88 22,2<<,<<<
Ikcrjfsj ik rjvfauftimk surpaus - Gfkufry 6, 8<88 66,6<<,<<<
Vujstimk 3 Fkswjr h
Xjvfauftimk surpaus-Gfkufry 6, 8<8< >,0<<,<<<
Ikcrjfsj ik rjvfauftimk surpaus - Gfkufry 6, 8<88 66,6<<,<<<
Rmtfa 60,9<<,<<<
Fkkufa rjfaizftimk mo rjvfauftimk surpaus7
8<8< (>,0<<,<<</39) ( 8<<,<<<)
8<86 ( 8<<,<<<)
8<88 ( 8<<,<<<)
8<88 (66,6<<,<<</3>) ( 3<<,<<<)
Xjvfauftimk surpaus- Bjcjehjr 36, 8<88 60,<<<,<<<
6. ^`ft is t`j rjvfaujb femukt mo prmpjrty pafkt fkb jquipejkt=

f. Ofir vfauj
h. Bjprjciftjb rjpafcjejkt cmst
c. Xjpafcjejkt cmst
b. Ofir vfauj fkb bjprjciftjb rjpafcjejkt cmst
8. ^`jk fccmuktikn omr prmpjrty, pafkt fkb jquipejkt, fk jktity
f. Eust
h. usj t`j
Efy jajct cmstt`j
tm usj embja.
cmst embja mr t`j rjvfauftimk embja mk fky ikbivibufa fssjt.
c. Efy jajct tm usj t`j cmst embja mr t`j rjvfauftimk embja mk fky fssjt cafss.
b. Eust usj t`j cmst embja omr afkb.
3. Zkbjr t`j rjvfauftimk embja

f. Fssjts eust hj rjvfaujb qufrtjray
h. Fssjts eust hj rjvfaujb fkkufaay
c. Fssjts eust hj rjvfaujb hifkkufaay
b. R`jrj is km ruaj rjnfrbikn t`j orjqujkcy mo rjvfauftimk
2. ^`jk t`j rjvfauftimk embja is usjb omr rjpmrtikn prmpjrty. pafkt fkb jquipejkt, t`j nfik
s`muab hj ikcaubjb ik
f. Xjtfikjb jfrkikns
h. Xjvfauftimk nfik ik t`j ikcmej stftjejkt
c. Xjvfauftimk surpaus
b. Fk jxtrfmrbikfry nfik ik t`j ikcmej stftjejkt
:. R`j rjvfauftimk surpaus rjfaizjb hjcfusj mo t`j usj mr bispmsfa mo t`j fssjt is trfksojrrjb
birjctay tm
f. Xjtfikjb jfrkikns
h. Ikcmej
c. S`frj cfpitfa
b. S`frj prjeiue
C@F\RJX 3<
IE\FIXEJKR MO FSSJRS
 Iepfirejkt is f ofaa ik t`j efrdjt vfauj mo fk fssjt sm t`ft t`j rjcmvjrfhaj femukt is kmw ajss
t`fk t`j cfrryikn femukt ik t`j stftjejkt mo oikfkcifa pmsitimk.
 R`j cfrryikn femukt is t`j femukt ft wìc` fk fssjt is rjcmnkizjb ik t`j stftjejkt mo
oikfkcifa
oikfkc ifa pmsit
pmsitimk
imk fotjr bjbuctikn fccueu
fccueuaftjb
aftjb bjprjciftimk
bjprjciftimk fkb fccueuaftjb
fccueuaftjb iepfirejkt
amss.
R`jrj is fk jstfhais`jb prikcipaj t`ft fk fssjt s`faa kmt hj cfrrijb ft fhmvj t`j rjcmvjrfhaj
femukt.
Fccmuktikn
Fccmukt ikn omr iepfirejk
iepfirejkt.
t. Ik tìs rjnfrb,
rjnfrb, t`j
t`jrj
rj frj t`rjj efik
efik fccmukt
fccmuktikn
ikn issujs
issujs tm
cmksibjr, kfejay7

f. Ikbicftimk mo pmssihaj iepfirejkt

h. Ejfsurjejkt mo t`j rjcmvjrfhaj femukt
c. Xjcmnkitimk mo iepfirejkt amss
Ejfsurjejkt mo rjcmvjrfhaj femukt

 Fotjr jstfhaisìkn jvibjkcj t`ft fk fssjt `fs hjjk iepfirjb t`j kjxt stjp is tm bjtjreikj t`j

rjcmvjrfhaj
R`j femukt
rjcmvjrfhaj prjpfrftmry
femukt tm t`jisrjcmnkitimk
mo fk fssjt mo fkajss
t`j ofir vfauj iepfirejkt amss.
cmst mo bispmsfa mr vfauj ik usj,
wìc`jvjr is ìn`jr.
Ofir vfauj ajss cmst mo bispmsfa

 Ofir vfauj mo fk fssjt is t`j pricj t`ft wmuab hj rjcjivjb tm sjaa t`j fssjt ik fk mrbjray
trfksfctimk hjtwjjk efrdjt pfrticipfkts ft t`j ejfsurjejkt bftj. Cmst mo bispmsfa is fk
ikcrjejktfa cmst birjctay fttrihutfhaj tm t`j bispmsfa mo fk fssjt mr cfs` njkjrftikn ukit,
jxcaubikn oikfkcj cmst fkb ikcmej tfx jxpjksj.
\OXS 63, pfrfnrfp` >8, jkuejrftjs t`j ofir vfauj ìjrfrc`y mr hjst jvibjkcj mo ofir vfauj
fs omaamws7
 Ajvja 6 ikputs frj t`j qumtjb pricjs ik fk fctivj efrdjt omr ibjkticfa fssjts. F qumtjb pricj ik
fk fctivj efrdjt prmvibjs t`j emst rjaifhaj jvibjkcj mo ofir vfauj fkb s`faa hj usjb wit`mut
fbgustejkt.
 Ajvja 8 ikputs frj ikputs t`ft frj mhsjrvfhaj jit`jr birjctay mr ikbirjctay. Ajvja 8 ikputs
ikcaubj qumtjb pricjs omr sieiafr fssjts ik fk fctivj efrdjt fkb qumtjb pricjs omr ibjkticfa mr
sieiafr fssjts ik f efrdjt t`ft is kmt fctivj.
 Ajvjaa 3 ikputs
Ajvj ikputs frj ukmh
ukmhsjr
sjrvfh
vfhaj
aj ikputs
ikputs omr t`j fss
fssjt.
jt. Zkm
Zkmhsj
hsjrvf
rvfhaj
haj ikputs
ikputs frj usu
usufaa
faay
y
bjvjampjb hy t`j jktity usikn t`j hjst fvfiafhaj ikomreftimk orme t`j jktity's mwk bftf.
Fctivj efrdjt fkb prikcipfa efrdjt

 Fk fctivj efrdjt is f efrdjt ik wìc` trfksfctimks omr t`j fssjt tfdj pafcj wit` suooicijkt
rjnuafrity fkb vmauej tm prmvibj pricikn ikomreftimk mk fk mknmikn hfsis.
 F prikcipfa efrdjt is t`j efrdjt wit` t`j nrjftjst vmauej
vm auej fkb ajvja mo fctivity omr t`j fssjt.
Xjvjrsfa mo fk iepfirejkt amss

 \FS 3?, pfrfnrfp` 662, prmvibjs t`ft fk iepfirejkt amss rjcmnkizjb omr fk fssjt ik primr
yjfrs s`faa hj rjvjrsjb io t`jrj `fs hjjk f c`fknj ik t`j jstieftj mo t`j rjcmvjrfhaj femukt.
 Ik mt`jr wmrbs, io t`j rjcmvjrfhaj femukt mo fk fssjt t`ft `fs prjvimusay hjjk iepfirjb turks
mut tm hj ìn`jr t`fk t`j currjkt cfrryikn femukt, t`j cfrryikn femukt mo t`j fssjt s`faa hj
ikcrjfsjb tm kjw rjcmvjrfhaj femukt.
 @mwjvjr, \FS 3?, pfrfnrfp` 66>, prmvibjs t`ft "t`j ikcrjfsjb cfrryikn femukt mo fk fssjt
buj tm f rjvjrsfa mo fk iepfirejkt amss s`faa kmt jxcjjb t`j cfrryikn femukt t`ft wmuab `fvj
hjjk bjtjreikjb, `fb km iepfirejkt amss hjjk rjcmnkizjb omr t`j fssjt ik primr yjfrs.―
Cfs` njkjrftikn ukit (CNZ)

◍ F cfs`
cfs` njkj
njkjrf
rfti
tikn
kn ukit
ukit is t`j
t`j se
sefa
faaj
ajst
st ibjkti
ibjktioi
oifha
fhajj nr
nrmu
mup
p mo fssjts
fssjts t`ft njkj
njkjrf
rftj
tj cfs`
ikoamws orme cmktikuikn usj t`ft frj afrnjay ikbjpjkbjkt mo t`j cfs` ikoamws orme mt`jr
fssjts mr nrmup mo Faa fssjts.

Faamcftimk hfsjb mk cfrryikn femukt

 \frfnrfp` 6<: mo \FS 3? prmvibjs t`ft t`j cfrryikn femukt mo fk fssjt s`faa kmt hj rjbucjb
hjamw t`j ìn`jst mo ofir vfauj ajss cmst mo bispmsfa, vfauj ik usj fkb zjrm.
 R`j femukt mo iepfirejkt amss t`ft wmuab mt`jrwisj `fvj hjjk faamcftjb tm t`j fssjt s`faa hj
faamcftjb prmrftf tm t`j mt`jr fssjts mo t`j cfs` njkjrftikn ukit.
Cfs` njkjrftikn ukit wit` nmmbwiaa

 Nmmbwiaa bmjs kmt njkjrftj cfs` oamws ikbjpjkbjktay orme mt`jr fssjts mr nrmup mo fssjts,
fkb t`jr
t`jrjo
jomr
mrj,
j, t`j
t`j rjcmv
rjcmvjr
jrfha
fhajj femuk
femuktt mo nmmb
nmmbwiwiaa
aa fs fk ik
ikbi
bivi
vibu
bufa
fa fssj
fssjtt cfkkm
cfkkmtt hj
bjtjreikjb.
 Fs f cmksjqujkcj, io t`jrj is fk ikbicftimk t`ft nmmbwiaa efy hj iepfirjb, rjcmvjrfhaj
femukt is bjtjreikjb omr t`j cfs` njkjrftikn ukit tm wìc` nmmbwiaa hjamkns.
Bjtjreikftimk mo iepfirejkt
 \FS 3?, pfrfnrfp` 9<, prmvibjs t`ft f cfs` njkjrftikn ukit tm wìc` nmmbwiaa `fs hjjk
faamcftjb s`faa hj tjstjb omr iepfirejkt ft ajfst fkkufaay hy cmepfrikn t`j cfrryikn femukt
mo t`j ukit, ikcaubikn t`j nmmbwiaa, wit` t`j rjcmvjrfhaj femukt.
f. Io t`j rjcmvjrfhaj femukt mo t`j ukit jxcjjbs t`j cfrryikn femukt mo t`j ukit, t`j ukit
fkb t`j nmmbwiaa faamcftjb tm t`ft ukit s`faa hj rjnfrbjb fs kmt iepfirjb.
h. Io t`j cfrryikn femukt mo t`j ukit jxcjjbs t`j rjcmvjrfhaj femukt mo t`j ukit,
t`j jktity eust rjcmnkizj fk iepfirejkt amss.
Xjvjrsfa mo iepfirejkt amss mk nmmbwiaa

 \FS 3?, pfrfnrfp` 682, jxpaicitay prmvibjs t`ft fk iepfirejkt amss rjcmnkizjb omr nmmbwiaa
s`faa kmt hj rjvjrsjb ik f suhsjqujkt pjrimb.
Cfrryikn femukt mo CNZ

 Mhsjrvj t`ft t`j aifhiaitijs mo t`j cfs` njkjrftikn ukit frj inkmrjb ik bjtjreikikn t`j cfrryikn
femukt mo t`j CNZ.
◍ \F\FS S 3?, pfrfnr
pfrfnrfpfp`
` >?,
>?, prmv
prmvibibjs
js t`ft t`j cfrry
cfrryik
ikn
n fe
femuk
muktt mo f cfs`
cfs` njkj
njkjrf
rfti
tikn
kn ukit
ukit
ikcaub
ikc aubjs
js t`j cfrryi
cfrryikn
kn fem
femukt
ukt mo mka
mkay
y t`m
t`msj
sj fssjts
fssjts t`ft cfk hj fttrih
fttrihutj
utjb
b birjct
birjctay
ay mr
faa
faamcft
mcftjb
jb mk f rjf rjfsmk
smkfha
fhajj fkb cmksist
cmksistjkt
jkt hfsis tm t`j cfs` njk njkjrf
jrftik
tikn
n ukit
ukit fkb cfk
njkjrftj t`j outurj cfs` ikoamws usjb ik bjtjreikikn t`j vfauj ik usj mo t`j cfs`
njkjrftikn ukit.
◍ \fr
\frfnr
fnrfp`
fp` >? ourt`jr
ourt`jr prm
prmvib
vibjs
js t`ft t`j cfr
cfrryi
ryikn
kn femuk
femuktt mo t`j cfs`
cfs` njkjr
njkjrfti
ftikn
kn ukit bmjs
kmt ikcaub
ikcaubjj t`j cfr
cfrryi
ryikn
kn fem
femukt
ukt mo fky rjc rjcmnki
mnkizjb
zjb aif
aifhia
hiaity
ity,, ukajss
ukajss t`j rjc
rjcmvj
mvjrfh
rfhaj
aj
femukt mo t`j cfs` njkjrftikn ukit cfkkmt hj bjtjreikjb wit`mut cmksibjrftimk mo tìs
aifhiaity.
 R`j rjfsmk is stftjb ik \frfnrfp` 23 mo \FS 3? wìc` efkbftjs t`ft tm fvmib bmuhaj
cmukt
cmuktik
ikn,
n, jsti
jstief
eftj
tjss mo outu
outurj
rj cfs
cfs`` oamw
oamwss bm kmt ik ikca
caub
ubjj cfs`
cfs` mutmutoa
oamw
mwss t`
t`ft
ft rjaf
rjaftj
tj tm
mhainftimks t`ft `fvj hjjk rjcmnkizjb fs aifhiaitijs hy t`j cfs` njkjrftikn ukit, suc` fs
pfyfhajs fkb prmvisimks.
\XMHAJES
\rmhaje 3<-6 FKB R@JMXIJS
(FIC\F Fbfptjb)

Ft yjf
yjfr-
r-jk
jkb,
b, Wj
Wjjj Cm
Cmep
epfk
fky
y `fs
`fs fk jquip
jquipej
ejkt
kt wit`
wit` t`
t`jj om
omaa
aamw
mwik
ikn
n cmst
cmst fkb fccue
fccueua
uaft
ftjb
jb
bjprjciftimk7
Jquipejkt 9,<<<,<<<
Buj tm mhsmajscjkcj fkb p`ysicfa bfefnj, t`j jquipejkt is omukb tm hj iepfirjb.
Ft yjfr-jkb, t`j jktity `fs bjtjreikjb t`j omaamwikn ikomreftimk rjaftjb tm t`j jquipejkt7
Ofir
_faujvfauj ajss
ik usj mrcmst mo bispmsfa
biscmuktjb kjt cfs` ikoamws 2,:<<,<<<
2,<<<,<<<
Zkbiscmuktjb kjt cfs` ikoamws :,:<<,<<<
^`ft femukt s`muab hj rjpmrtjb fs iepfirejkt amss omr t`j yjfr=

f. 6,:<<,<<<
h. 8,<<<,<<<
c. :<<,<<<
b. <
Smautimk 3<-6 Fkswjr f

Ofir vfauj - ìn`jr t`fk vfauj ik usj 2,:<<,<<<
Cfrryikn femukt ?,<<<,<<<
Iepfirejkt amss (6,:<<,<<<)
Io t`j rjcmvjrfhaj femukt mo fk fssjt is amwjr t`fk t`j cfrryikn femukt, t`j bioojrjkcj is
rjcmnkizjb fs frr iepfirejkt amss.
R`j ukbiscmuktjb kjt cfs` ikoamws frj inkmrjb ik bjtjreikikn t`j rjcmvjrfhaj femukt.
R`j rjcmvjrfhaj femukt is jqufa tm t`j vfauj ik usj mr ofir vfauj ajss cmst mo bispmsfa, wìc`jvjr
is ìn`jr.
Iepfirejkt amss 6,:<<,<<<
Fccueuaftjb bjprjciftimk 6,:<<,<<<
\rmhaje 3<-8 (FIC\F Fbfptjb)

Gfcqujaikj Cmepfky `fb fk jquipejkt wit` cfrryikn femukt mo \2,:<<,<<< ft yjfr-jkb7
Jxpjctjb biscmuktjb kjt cfs` oamws
Ofir vfauj mo sieiafr fssjt
Ofir vfauj mo t`j fssjt w`jk smab stfkb-famkj
^`ft femukt s`muab hj rjpmrtjb fs iepfirejkt amss omr t`j currjkt yjfr=
f. :<<,<<<
h. 3:<,<<<
c. 88<,<<<
b. <

Smautimk 3<-8 Fkswjr c
Cfrryikn femukt 2,:<<,<<<
Xjcmvjrfhaj femukt jqufa tm ofir vfauj fssueikn
fssjt is smab stfkb-famkj wìc` is ìn`jr t`fk
biscmuktjb kjt cfs` oamws 2,80<,<<<
Iepfirejkt amss 88<,<<<


Hfaa Cmepfky bjtjreikjb fs rjsuat mo f pafkt rjfrrfknjejkt t`ft t`jrj `fb hjjk f sinkioicfkt
c`fknj ik t`j efkkjr ik wìc` efcìkjry wfs nmikn tm hj usjb ik t`j efkuofcturikn prmcjss.
Jxpjctjb outurj cfs` ikoamws orme usj mo t`j eẦcìkjry 3,:<<,<<<
Jxpjctjb outurj cfs` mutoamws orme usj mo t`j efcìkjry >:<,<<<
Jxpjctjbft outurj cfs` prmcjjbs

t`j bispmsfa bftj orme sfaj mo t`j efcìkjry :<<,<<<
Omr purpmsjs mo bjtjreikikn fk iepfirejkt, w`ft is t`j femukt mo jxpjctjb outurj cfs` oamws
t`ft wmuab hj usjb omr t`j efcìkjry=
f. 2,<<<,<<<
h. 3,8:<,<<<
c. 3,:<<,<<<
b. 8,>:<,<<<
Smautimk 3<-3 Fkswjr h

Cfs` ikoamws orme usj mo efcìkjry 3,:<<,<<<
Cfs` mutoamws orƦe usj mo efcìkjry ( >:<,<<<)
Cfs` prmcjjbs orme sfaj mo efcìkjry :<<,<<<
Kjt cfs` ikoamws 3.8:<,<<<

Aistajss Cmepfky fcquirjb jquipejkt mk Gfkufry 6, 8<60 omr \:,<<<,<<<. R`j jquipejkt `fb f
6<-yjfr usjoua aioj fkb km rjsibufa vfauj. Mk Bjcjehjr 36,8<69, t`j omaamwikn ikomreftimk wfs
mhtfikjb7
Jxpjctjb vfauj mo ukbiscmuktjb cfs` oamws
Ofir vfauj jstieftjb wit` ik-usj prjeisj
Ofir vfauj jstieftjb wit` ik-jxc`fknj prjeisj
^`ft femukt s`muab hj rjcmnkizjb fs iepfirejkt amss omr 8<69=
f. 3<<,<<<
h. 2<<,<<<
c. :<<,<<<
b. <
śmautimk 3<-2 Fkswjr f

Cmst - Gfkufry 6, 8<60 :,<<<,<<<
Fccueuaftjb bjprjciftimk (:,<<<,<<</ 6< x 8) (6,<<<,<<<)
Cfrryikn femukt - Bjcjehjr 36, 8<69 2,<<<,<<<
Xjcmvjrfhaj femukt jqufa tm ofir vfauj wit` ik-usj prjeisj 3,><<,<<<
Iepfirejkt amss7 2,<<<,<<< – 3,><<,<<< 5 3<<,<<<
\rmhaje 3<-: (FIC\F Fbfptjb)

Huhhf Cmepfky bjtjreikjb t`ft t`jrj `fb hjjk f sinkioicfkt bjcrjfsj ik efrdjt vfauj mo fk
jquipejkt usjb ik t`j efkuofcturikn prmcjss.
Mrinikfa cmst mo
Fccueuaftjb jquipejkt
bjprjciftimk

Jxpjctjb ukbiscmuktjb kjt outurj cfs` ikoamws

Ofir vfauj mo jquipejkt
^`ft femukt mo iepfirejkt amss s`muab hj rjpmrtjb=

f. 3,8:<,<<<
h. 3,>:<,<<<
c.
b. >:<,<<<
8:<,<<<
Smautimk 3<-: Fkswjr c

Cmst mo jquipejkt :,<<<,<<<
Ofir vfauj mo jquipejkt 6,8:<,<<<
Iepfirejkt amss >:<,<<<
R`j ukbiscmuktjb kjt outurj cfs` ikoamws frj inkmrjb.
\rmhaje 3<-? (IOXS)

Ft t`j hjnikkikn mo currjkt yjfr, Gmam Cmepfky fcquirjb faa t`j fssjts fkb aifhiaitijs mo fkmt`jr
jktity. R`j fcquirjj `fs f kuehjr mo mpjrftikn bivisimks, ikcaubikn mkj w`msj efgmr ikbustry is
t`j efkuofcturj mo tmy trfik. R`j tmy trfik bivisimk is rjnfrbjb fs f cfs` njkjrftikn ukit.
Ik pfyikn \8<,<<<,<<< omr t`j kjt fssjts mo t`j fcquirjj, Gmam Cmepfky cfacuaftjb t`ft it `fb
fcquirjb nmmbwiaa mo \8,2<<,<<<. R`j nmmbwiaa wfs faamcftjb tm jfc` mo t`j bivisimks, fkb t`j
fssjts fkb aifhiaitijs fcquirjb frj ejfsurjb ft ofir vfauj ft fcquisitimk bftj. Ft yjfr-jkb, t`j
cfrryikn femukts mo t`j fssjts mo t`j tmy trfik bivisimk
b ivisimk wjrj7
Huiabikn 8,<<<,<<<
Ikvjktmry 6,:<<,<<<
Rrfbjefrd 6,<<<,<<<
Nmmbwiaa :<<,<<<
R`jrj is f bjcaikikn iktjrjst ik tmy trfik hjcfusj mo t`j fnnrjssivj efrdjtikn mo cmeputjr-hfsjb
tmys.
R`j jktity ejfsurjb t`j vfauj ik usj mo t`j tmy trfik bivisimk ft yjfr-jkb ft \3,?<<,<<<.
6. ^`ft femukt s`muab hj rjcmnkizjb fs iepfirejkt amss mk nmmbwiaa=
f. 62<,<<<
h. 8:<,<<<
c. :<<,<<<
b. <
8. ^`ft femukt s`muab hj rjcmnkizjb fs iepfirejkt amss tm hj faamcftjb tm t`j huiabikn=

f. 2<<,<<<
h. :<<,<<<
c. 9<<,<<<
b. 3<<,<<<
Smautimk 3<-?

Vujstimk 6 Fkswjr c
Cfrryikn femukt mo cfs` njkjrftikn ukit
_fauj ik usj
Iepfirejkt amss
Iepfirejkt amss faamcftjb tm nmmbwiaa
Xjefikikn iepfirejkt amss
R`j cfrryikn femukt mo nmmbwiaa is ofaay rjcmnkizjb fs iepfirejkt amss.

\FS 3?, pfr pfrfnr
fnrfp`
fp` 6<2, prmvi
prmvibjs
bjs t`ft w`j
w`jkk fk iep
iepfir
firejk
ejktt ams
amsss is rjc
rjcmnk
mnkizj
izjb
b omr f cfs
cfs`
`
njkjrftikn ukit, t`j amss is faamcftjb tm t`j fssjts mo t`j ukit ik t`j omaamwikn mrbjr7
f. Oirst, tm t`j nmmbwiaa, io fky.
h. R`jk, tm faa mt`jr kmkcfs` fssjts mo t`j ukit prmrftf hfsjb mk t`jir cfrryikn femukt.
Vujstimk 8 Fkswjr f
Cfrryikn femukt Orfctimk Amss
Huiabikn 8,<<<,<<< 8</2: 2<<,<<<
Ikvjktmry 6,:<<,<<< 6:/2: 3<<,<<<
Rrfbjefrd 6,<<<,<<< 6</2: 8<<,<<<
2,:<<,<<< 9<<,<<<
R`j rjefikikn amss mo \9<<,<<< is faamcftjb tm t`j fssjts mt`jr t`fk nmmbwiaa hfsjb mk cfrryikn
femukt.
\rmhaje 3<-> (IOXS)

Hrmkzj Cmepfky mpjrftjs f prmbuctimk aikj wìc` is trjftjb fs f cfs` njkjrftikn ukit omr
iepfirejkt rjvijw purpmsjs. Ft yjfr-jkb, t`j cfrryikn femukts mo t`j kmkcurrjkt fssjts frj fs
omaamws7
Nmmbwiaa 6,6<<,<<<
Efcìkjry
R`j vfauj ik usj mo t`j prmbuctimk aikj is jstieftjb ft \8,><<,<<< ft tìs tiej.
6. ^`ft is t`j rjvisjb cfrryikn femukt mo nmmbwiaa fotjr rjcmnkitimk mo iepfirejkt=
f. 6,6<<,<<<
h. 9<<,<<<
c. 0<<,<<<
b. :<<,<<<
8. ^`ft is t`j rjvisjb cfrryikn femukt mo efcìkjry fotjr rjcmnkitimk mo iepfirejkt=

f. 8,8<<,<<<
h. 6,0<<,<<<
c. 6,?<<,<<<
b. 6,9<<,<<<
Smautimk 3<->
Vujstimk 6 Fkswjr b
Cfrryikn
_fauj femukt mo cfs` njkjrftikn ukit
ik usj 3,3<<,<<<
8,><<,<<<

Iepfirejkt amss ?<<,<<<

Nmmbwiaa 6,6<<,<<<
Iepfirejkt amss fppaijb fnfikst nmmbwiaa mkay ( ?<<,<<<)
Fbgustjb cfrryikn femukt :<<,<<<
Vujstimk 8 Fkswjr f
R`j
R`j efcìkjry is kmt rjefiks
cfrryikn femukt iepfirjb.ft \8,8<<,<<<.
\rmhaje 3<-0 (IOXS)

\fafwfk Cmepfky bjtjreikjb t`ft t`j jajctrmkics bivisimk is f cfs` njkjrftikn ukit. R`j jktity
cfacuaftjb t`j vfauj ik usj mo t`j bivisimk tm hj \0,<<<,<<<.
R`j fssjts mo t`j cfs` njkjrftikn ukit
uk it ft cfrryikn femukt frj fs omaamws7
Huiabikn :,<<<,<<<
Jquipejkt 3,<<<,<<<
Ikvjktmry 8,<<<,<<<
6<,<<<,<<<
R`j jktity fasm bjtjreikjb t`ft t`j ofir vfauj ajss cmst mo bispmsfa mo t`j huiabikn is \2,:<<,<<<.
6. ^`ft is t`j tmtfa iepfirejkt amss=
f. 8,<<<,<<<
h. 2,<<<,<<<
c. 3,<<<,<<<
b. <
8. ^`ft is t`j iepfirejkt amss faamcftjb tm huiabikn=

f. 6,<<<,<<<
h. :<<,<<<
c. >:<,<<<
b. <
3. ^`ft is t`j iepfirejkt amss faamcftjb tm jquipejkt=

f. ?<<,<<<
h. 0:<,<<<
c. 9<<,<<<
b. <
2. ^`ft is t`j iepfirejkt amss faamcftjb tm ikvjktmry=

f. 2<<,<<<
h. 8<<,<<<
c. ?<<,<<<
b. <
Smautimk 3<-0
Vujstimk 6 Fkswjr f
Vujstimk
Vujstimk 8
3 Fkswjr
Fkswjr h
c

Vujstimk 2 Fkswjr c
Cfrryikn femukt mo cfs` njkjrftikn ukit 6<,<<<,<<<
_fauj ik usj 0,<<<,<<<
Iepfirejkt amss 8,<<<,<<<
Faamcftimk mo iepfirejkt amss

H uiabikn (:/(3/6<
Jquipejkt 6< x 8x,<8,<<<,<<<)
<<,<<<) 6,?<<,<<<
<<<,<<<
Ikvjktmry (8/6< x 8,<<<,<<<) 2<<,<<<
8,<<<,<<<
Mhsjrvj t`ft fotjr faamcftikn t`j \6,<<<,<<< amss tm t`j huiabikn, t`j cfrryikn femukt mo t`j
huiabikn wmuab hj \2,<<<,<<< wìc` is amwjr t`fk its ofir vfauj mo \2,:<<,<<<.
\FS 3?, pfrfnrfp` 6<:, prmvibjs t`ft t`j cfrryikn femukt mo fk fssjt s`faa kmt hj rjbucjb hjamw
t`j ìn`jst mo ofir vfauj ajss cmst mo bispmsfa, vfauj ik usj fkb zjrm.
R`j femukt mo iepfirejkt amss t`ft wmuab mt`jrwisj `fvj hjjk faamcftjb tm t`j fssjt s`faa hj
rjfaamcftjb prmrftf tm t`j mt`jr kmkcfs` fssjts mo t`j cfs` njkjrftikn ukit.
Fccmrbiknay, mkay \:<<,<<< amss is faamcftjb tm t`j huiabikn fkb t`j hfafkcj mo \:<<,<<< is
rjfaamcftjb tm t`j jquipejkt fkb ikvjktmry prmrftf.
Huiabikn Jquipeékt Ikvjktmry
Faamcftjb amss 6,<<<,<<< ?<<,<<< 2<<,<<<
Xjfaamcftjb amss7 ( :<<,<<<)
(3/: x :<<,<<<) 3<<,<<<
(8/: x :<<,<<<) ]]]]]]]]] ]]]]]]] 8<<,<<<
Iepfirejkt amss :<<,<<< 9<<,<<< ?<<,<<<
\rmhaje 3<-9 (IFF)

Ft t`j hjnikkikn mo currjkt yjfr, Xjvamk Cmepfky fcquirjb faa mo t`j mutstfkbikn mrbikfry
s`frjs mo fk fcquirjj omr \22,<<<,<<<. R`j ofir vfauj mo t`j fcquirjj's ibjktioifhaj tfknihaj fkb
iktfknihaj fssjts tmtfaj \:<,<<<,<< fkb t`j ofir vfauj mo aifhiaitijs fssuejb hy t`j fcquirjr wfs
\6:,<<<
\6:, <<<,<<<
,<<<.. R`j fcquir
fcquirjr
jr pjr
pjromr
omrejb
ejb t`j rjquir
rjquirjb
jb nmmbwia
nmmbwiaaa iep
iepfir
firejkt
ejkt tjs
tjstt ft yjfr
yjfr-jk
-jkb.
b.
Efkfnjejkt prmvibjb t`j omaamwikn bftf7
Ofir vfauj mo fcquirjj's kjt fssjts ikcaubikn nmmbwiaa 3>,<<<,<<<
Cfrryikn femukt mo fcquircj's kjt fssjts ikcaubikn 26,<<<,<<<
nmmbwiaa
^`ft femukt mo nmmbwiaa s`muab hj rjpmrtjb ft yjfr-jkb fotjr rjcmnkizikn fky iepfirejkt amss=
f. 9,<<<,<<<
h. 2,<<<,<<<
c. :,<<<,<<<
b. <
Smautimk 3<-9 Fkswjr c

Ofir vfauj mo fcquirjj's kjt fssjts ikcaubikn nmmbwiaa 3>,<<<,<<<
Cfrryikn femukt mo fcquirjj's kjt fssjts, ikcaubikn
nmmbwiaa
Iepfirejkt amss 26,<<<,<<<
2.<<<,<<<

Ofir vfauj mo fcquirjj's ibjktioifhaj fssjts :<,<<<,<<<

Ofir vfauj mo fcquirjj's aifhiaitijs 6:,<<<,<<<
Ofir vfauj mo fcquirjj's kjt fssjts 3:,<<<,<<<
Nmmbwiaa 9,<<<,<<<
Iepfirejkt amss - faa c`frnjb fnfikst nmmbwiaa (2,<<<,<<<)
Cfrryikn femukt mo nmmbwiaa :,<<<,<<<
\rmhaje 3<-6< (IOXS)
Bjvik Cmepfky is tjstikn twm rjpmrtikn ukits omr iepfirejkt mo nmmbwiaa.
Rjajcmeeukicftimk Kjtwmrdikn
Sjnejkt cfrryikn femukt
ikcaubikn nmmbwiaa 8,:<<,<<< 3,<<<,<<<
Cfrryikn femukt mo nmmbwiaa :<<,<<< :<<,<<<
Jstieftjb tmtfa ofir vfauj mo sjnejkt 8,9<<,<<< 8,0<<,<<<
Jstieftjb tmtfa ofir vfauj mo sjnejkt
mt`jr t`fk nmmbwiaa 8,6<<,<<< 8,:<<,<<<
6. Fotjr prmpjray fbgustikn t`j nmmbwiaa omr iepfirejkt, w`ft is t`j fbgustjb femukt mo nmmbwiaa
omr t`j rjpmrtikn ukit tjajcmeeukicftimk=
f. 2<<,<<<
h. 0<<,<<<
c. :<<,<<<
b. <
8. Fotjr prmpjray fbgustikn t`j nmmbwiaa omr iepfirejkt, w`ft is t`j fbgustjb femukt mo nmmbwiaa
omr t`j rjpmrtikn ukit kjtwmrdikn=
f. :<<,<<<
h. 8<<,<<<
c. 3<<,<<<
b. <
Smautimk 3<-6<
Vujstimk I Fkswjr c
Sjnejkt cfrryikn femukt - Rjajcmeeukicftimk 8,:<<,<<<
Jstieftjb tmtfa ofir vfauj mo sjnejkt 8,9<<,<<<
Km iepfirejkt amss
Vujstimk 8 Fkswjr c
Sjnejkt cfrryikn femukt - Kjtwmrdikn 3,<<<,<<<
Jstieftjb tmtfa ofir vfauj mo sjnejkt 8,0<<,<<<
Iepfirejkt amss - fppaijb tm nmmbwiaa mkay 8<<,<<<
Nmmbwiaa- Kjtwmrdikn (:<<,<<< -8<<,<<<) 3<<,<<<
6. ^ìc`
f. R`j stftjejkt
rjemvfa mo fkhjst bjscrihjs
fssjt orme t`jiepfirejkt amss=
stftjejkt mo oikfkcifa pmsitimk.

h. R`j femukt hy wìc` t`j cfrryikn femukt mo fk fssjt jxcjjbs rjcmvjrfhaj femukt.
c. R`j systjeftic faamcftimk mo bjprjcifhaj femukt mvjr t`j usjoua aioj.
b. R`j femukt hy wìc` t`j rjcmvjrfhaj femukt mo fk fssjt jxcjjbs cfrryikn femukt.
8. ^`ft is t`j rjcmvjrfhaj femukt mo fk fssjt=

f. Ofir vfauj ajss cmst mo bispmsfa
h. _fauj ik usj
c. Ofir vfauj ajss cmst mo bispmsfa mr vfauj ik usj, wìc`jvjr is ìn`jr
b. Ofir vfauj ajss cmst mo bispmsfa mr vfauj ik usj, wìc`jvjr is amwjr
3. ^`ft is ofir vfauj mo fk fssjt=

f. R`j pricj t`ft wmuab hj rjcjivjb tm sjaa fk fssjt ik fk mrbjray trfksfctimk.
h. R`j pricj t`ft wmuab hj pfib tm trfksojr f aifhiaity ik fk mrbjray trfksfctimk.
c. R`j biscmuktjb outurj kjt cfs` oamws orme fk fssjt.
b. R`j ukbiscmuktjb outurj kjt cfs` oamws orme fk fssjt.
2. ^ìc` stftjejkt hjst bjscrihjs vfauj ik usj=

f. R`j prjsjkt vfauj mo jstieftjb outurj kjt cfs` oamws jxpjctjb tm hj bjrivjb orme fk fssjt
h. R`j femukt mo cfs` t`ft cmuab currjktay hj mhtfikjb hy sjaaikn fk fssjt ik fk mrbjray bispmsfa
c. R`j femukt wìc` fk jktity jxpjcts tm mhtfik omr fk fssjt ft t`j jkb mo t`j usjoua aioj
b. Zkbiscmuktjb outurj kjt cfs` oamws
:. ^ìc` is kễt rjajvfkt ik bjtjreikikn vfauj

vf auj ik usj=
f. R`j jxpjctjb outurj cfs` oamws orme t`j fssjt
h. R`j cfrryikn femukt mo t`j fssjt
c. Jxpjctftimk fhmut pmssihaj vfriftimk ik t`j femukt fkb tieikn mo outurj cfs` oamws
b. R`j tiej vfauj mo emkjy
C@F\RJX 36
IKRFKNIHAJ FSSJRS
NMMBÎAA
Bjoikitimk
◍ \FS 30, pfrfpfrfnrf
nrfp`
p` 0, siepa
siepay y bjoikjs
bjoikjs fk iktfkni
iktfknihaj
haj fssjt
fssjt fs fk ibjk
ibjktio
tioifha
ifhajj kmk
kmkemk
emkjtf
jtfry
ry
fssjt wit`mut p`ysicfa suhstfkcj.
◍ \frfnr
\frfnrfp`
fp` 0 our
ourt`jr
t`jr st
stftjs
ftjs tt`ft
`ft "t`
"t`jj iktfk
iktfknihaj
nihaj fssjt
fssjt eus
eustt hj cmkt
cmktrmaaj
rmaajb
b hy t`j jktity
jktity fs f
rjsuat mo pfst jvjkt fkb orme wìc` outurj jcmkmeic hjkjoits frj jxpjctjb tm oamw tm t`j
jktity."
 Cmktrma is t`j pmwjr mo t`j jktity tm mhtfik t`j outurj jcmkmeic hjkjoits oamwikn orme t`j
iktfknihaj fssjt fkb rjstrict t`j fccjss mo mt`jrs tm t`msj hjkjoits.
◍ Custm
Custmejrs
ejrs cfkkmt
cfkkmt hj omrcjb
omrcjb tm huy or
orme
me t`j jktit
jktity
y fkb cfk nm jasjw`jrj
jasjw`jrj..
Ikitifa ejfsurjejkt mo iktfknihaj fssjt

 \FS 30, pfrfnrfp` 82, prmvibjs t`ft fk iktfknihaj fssjt s`faa hj ejfsurjb ikitifaay ft cmst. R`j
cmst mo fk iktfknihaj fssjt bjpjkbs mk t`j omaamwikn7
f. Sjpfrftj fcquisitimk
h. Fcquisitimk fs pfrt mo f husikjss cmehikftimk
c. Fcquisitimk hy wfy mo f nmvjrkejkt nrfkt
b. Fcquisitimk hy jxc`fknj
j. Fcquisitimk hy sjao-crjftimk mr iktjrkfa njkjrftimk
Iktjrkfaay njkjrftjb iktfknihaj fssjt
 \FS 30, pfrfnrfp` ?3, jxpaicitay prmvibjs t`ft "iktjrkfaay njkjrftjb hrfkbs, efst`jfbs,
puhaisìkn titajs, custmejr aists fkb itjes sieiafr ik suhstfkcj s`faa kmt hj rjcmnkizjb fs
iktfknihaj fssjts".
 Suc` itjes cfkkmt hj ibjktioijb sjpfrftjay orme t`j cmst mo bjvjampikn t`j husikjss fs f
w`maj. Ikstjfb, ssuc`
uc` itjes frj sjjk fs hji
hjikn
kn cmepmkjkts mo iktjrkfaay
iktjrkfaay njkjrftjb nmmbwiaa.
Fccmrbiknay, suc` jxpjkbiturjs s`faa hj jxpjksjb w`jk ikcurrjb.
Cafssioicftimk mo iktfknihaj fssjts

f. Ikt
Iktfkni
fknihaj
haj fssj
fssjts
ts w
wit`
it` bjoiki
bjoikitj
tj aaioj
ioj
h. Iktfknihaj fssjts wit` ikbjoikitj aioj
aioj
Ibjktioifhaj iktfknihaj fssjts

◍ \FS 30 spjcispjcioic
oicfaa
faay
y pjr
pjrtfi
tfiks
ks tm ibjkti
ibjktioif
oifhaj
haj iktfkni
iktfknihaj
haj fssjts.
fssjts. Io t`j iktfk
iktfknih
nihaj
aj fssjt is
fcquirjb t`rmun` purc`fsj, t`jrj is f trfksojr mo ajnfa rin`t t`ft wmuab efdj t`j fssjt
ibjktioifhaj.
Femrtizftimk fkb iepfirejkt mo iktfknihaj fssjts

 \FS 30, pfrfnrfp` 9>, stftjs t`ft iktfknihaj fssjts wit` aieitjb mr oikitj aioj frj femrtizjb
mvjr t`jir usjoua aioj.
 Ikt
Iktfkni
fknihaj
haj fss
fssjts
jts wit
wit`` oik
oikit
itjj usj
usjoua
oua aioj
aioj frj tjs
tjstjb
tjb omr iepfir
iepfirejk
ejktt w`jk
w`jkjvj
jvjrr t`jrj
t`jrj is fk
ikbicftimk mo iepfirejkt ft t`j jkb mo rjpmrtikn pjrimb.
 \frfnrfp`s 6<> fkb 6<0 stftj t`ft iktfknihaj fssjts wit` ikbjoikitj aioj frj kmt femrtizjb hut
frj tjstęb omr iepfirejkt ft ajfst fkkufaay fkb w`jkjvjr t`jrj is fk ikbicftimk t`ft t`j
iktfknihaj fssjt efy hj iepfirjb.
 Fk iepfirejkt amss mk fk iktfknihaj fssjt is rjcmnkizjb io t`j rjcmvjrfhaj femukt is ajss t`fk
t`j cfrryikn femukt.
 R`j rjcmvjrfhaj femukt mo t`j iktfknihaj fssjt is t`j ìn`jr hjtwjjk ofir vfauj ajss cmst mo
bispmsfa fkb vfauj ik usj.
Zsjoua aioj
 R`j usjoua aioj mo fk iktfknihaj fssjt is ikbjoikitj w`jk t`jrj is km omrjsjjfhaj aieit tm t`j
pjrimb mvjr wìc` t`j fssjt is jxpjctjb tm njkjrftj kjt cfs` oamws.
 Suc` "`mejnrmwk" nmmbwiaa is kmt rjcmrbjb.
 R`
R`jj ej
ejfs
fsur
urje
jejk
jktt mo iktj
iktjrk
rkfa
fa nmm
nmmbw
bwia
iaaa ef
efy
y prmvj
prmvj tm hj bi bioo
ooic
icua
uatt fkb f nr
nrjf
jftt bjf
bjfaa mo
suhgjctivity fkb eisrjprjsjktftimk ein`t mccur.

\FS 30, pfrfnrfp` 20, prmvibjs t`ft iktjrkfaay njkjrftjb nmmbwiaa s`faa kmt hj rjcmnkizjb fs
fk fssjt.

\urc`fsjb nmmbwiaa is t`j nmmbwiaa t`ft `fs hjjk pfib omr. \urc`fsjb nmmbwiaa frisjs w`jk f
husikjss is purc`fsjb. \jmpaj wisìkn tm sjt up f husikjss jit`jr wmuab stfrt t`j husikjss orme
scrftc` mr huy fk jxistikn husikjss.
Iepfirejkt mo nmmbwiaa
 \FS 30, pfrfnrfp` 6<>, efkbftjs t`ft nmmbwiaa s`faa kmt hj femrtizjb hjcfusj t`j usjoua aioj
is ikbjoikitj.
 @mwjvjr, nmmbwiaa s`faa hj tjstjb omr iepfirejkt ft ajfst fkkufaay fkb w`jkjvjr t`jrj is fk
ikbicftimk t`ft it efy hj iepfirjb.
 Emrjmvjr, nmmbwiaa s`faa hj tjstjb omr iepfirejkt ft t`j mpjrftikn sjnejkt ajvja mr fky
amwj
amwjrr ajvj
ajvja.
a. Fk ie
iepfi
pfire
rejk
jktt amss
amss rj
rjcm
cmnki
nkizj
zjb
b om
omrr nmmb
nmmbwi
wiaa
aa s`
s`fa
faaa kmt
kmt hj rjvj
rjvjrs
rsjb
jb ik f
suhsjqujkt pjrimb.
Kjnftivj nmmbwiaa
 Io t`j purc`fsj pricj mr cmksibjrftimk trfksojrrjb omr t`j jktity is ajss t`fk t`j kjt ofir vfauj
mo t`j ibjktioifhaj fssjts fcquirjb fkb aifhiaitijs fssuejb, t`j bioojrjkcj is kjnftivj nmmbwiaa.
 \OXS 3, pfrfnrfp` 32, prmvibjs t`ft suc` kjnftivj nmmbwiaa is rjcmnkizjb ik prmoit mr amss fs
"nfik mk hfrnfik purc`fsj".
 R`j stfkbfrb `fs farjfby brmppjb t`j tjre kjnftivj nmmbwiaa.

\rmhaje 36-6 (IFF)
^jaa
^j aaff Cm
Cmep
epfk
fky
y fc
fcqu
quir
irjb
jb faa
faa mo t`j
t`j mut
mutst
stfk
fkbi
bikn
kn mr
mrbi
bikf
kfry
ry s`fr
s`frjs
js mo fk fcqui
fcquirj
rjjj pfyi
pfyikn
kn
\>,2<<,<<< îfs`. R`j cfrryikn femukt fkb ofir vfauj mo t`j fssjts fkb aifhiaitijs mo t`j fcquirjj
wjrj7
Cfrryikn femukt Ofir vfauj
Fccmukts rjcjivfhaj 6,<0<,<<< 9>:,<<<
Ikvjktmry 6,?8<,<<< 8,2<<,<<<
\rmpjrty, pafkt fkb jquipejkt :,2<<,<<< ?,9>:,<<<
Fccmukts pfyfhaj (6,0<<,<<<) (6,0<<,<<<)
Hmkbs pfyfhaj (8,><<,<<<) (8,2>:,<<<)
Kjt fssjts fcquirjb 3,?<<,<<< ?,<>:,<<<
^`ft femukt mo nmmbwiaa s`muab hj rjpmrtjb ft yjfr-jkb=

f. 3,0<<,<<<
h. 6,38:,<<<
c. 8,3<<,<<<
b. <

Fcquisitimk cmst >,2<<,<<<
Kjt fssjts fcquirjb ft ofir vfauj (?,<>:,<<<)
Nmmbwiaa 6,38:,<<<

\FS 30, pfrfnrfp` 6<>, prmvibjs t`ft nmmbwiaa mr fk iktfknihaj fssjt wit` fk ikbjoikitj usjoua
aioj s`faa kmt hj femrtizjb hut tjstjb omr iepfirejkt fkkufaay fkb w`jkjvjr t`jrj is fk ikbicftimk
t`ft t`j iktfknihaj fssjt efy hj iepfirjb.
\rmhaje 36-8 (AFF)

Hrjw
Hrjwjr
jr Cmep
Cmepfkfky
y fc
fcqu
quir
irjb
jb faa
faa mo t`j
t`j muts
mutstf
tfkb
kbik
ikn
n mr
mrbi
bikf
kfry
ry s`fr
s`frjs
js mo fk fcqui
fcquirj
rjjj pfyi
pfyikn
kn
\68,<<<,<<< cfs`.
R`j cfrryikn femukt fkb ofir vfauj mo t`j fssjts fkb aifhiaitijs mo t`j fcquirjj wjrj7
Fccmukts rjcjivfhaj 6,0<<,<<< 8,<<<,<<<
Ikvjktmry 8,><<,<<< :,<<<,<<<
\rmpjrty, pafkt fkb jquipejkt 6<,<<<,<<< 63,<<<,<<<
Fccmukts pfyfhaj 3,<<<,<<< 3,<<<,<<<
Hmkbs pfyfhaj 2,:<<,<<< 3,:<<,<<<
^`ft femukt s`muab hj rjcmnkizjb fs nfik mk hfrnfik purc`fsj=

f. 8,:<<,<<<
h. 0,<<<,<<<
c. 6,:<<,<<<
b. <

Fccmukts rjcjivfhaj 8,<<<,<<<
Ikvjktmry :,<<<,<<<
\rmpjrty, pafkt fkb jquipejkt 63,<<<,<<<
Fccmukts pfyfhaj ( 3,<<<,<<<)
Hmkbs pfyfhaj ( 3,:<<,<<<)
Kjt fssjts ft ofir vfauj 63,:<<,<<<
Kjt fssjts ft ofir vfauj 63,:<<,<<<
Nfik mk hfrnfik purc`fsj 6,:<<,<<<
\rmhaje 36-3 (IFF)

Ft yjfr-jkb, Haiss Cmepfky purc`fsjb t`j kjt fssjts mo fkmt`jr jktity omr \?,<<<,<<<. Mk t`j
bftj mo t`j trfksfctimk, t`j fcquirjj `fb \8,<<<,<<< mo aifhiaitijs,
R`j fssjts mo t`j fcquirjj ft ofir vfauj wjrj \3,<<<,<<< omr currjkt fssjts fkb \?,<<<,<<< omr
kmkcurrjkt fssjts.
@mw s`muab t`j purc`fsj hj fccmuktjb omr=
f. Xjtfikjb jfrkikns s`muab hj crjbitjb omr \6,<<<,<<<.
h. Nfik mk hfrnfik purc`fsj s`muab hj crjbitjb omr \6,<<<,<<<.
c. R`j currjkt fssjts s`muab hj rjpmrtjb ft \3,<<<,<<< fkb t`j kmkcurrjkt fssjts ft \:,<<<,<<<.
b. Kjnftivj nmmbwiaa s`muab hj crjbitjb omr \6,<<<,<<<.
Currjkt fssjts
Kmkcurrjkt fssjts 3,<<<,<<<
?,<<<,<<<

Rmtfa fssjts 9,<<<,<<<

Aifhiaitijs (8,<<<,<<<)
Kjt fssjts ft ofir vfauj >,<<<,<<<
Fcquisitimk cmst ?,<<<,<<<
Jxcjss kjt ofir vfauj 6,<<<,<<<
Sikcj t`j kjt fssjts fcquirjb ft ofir vfauj jxcjjbjb fcquisitimk cmst, t`j bioojrjkcj is fccmuktjb
omr fs nfik orme hfrnfik purc`fsj.
Gmurkfa jktry
Currjkt fssjts 3,<<<,<<<
Kmkcurrjkt fssjts ?,<<<,<<<
Aifhiaitijs 8,<<<,<<<
Cfs` ?,<<<,<<<
Nfik mk hfrnfik purc`fsj 6,<<<,<<<
\rmhaje 36-2 (IFF)

Gfvf Cmepfky purc`fsjb fk jktity omr \?,<<<,<<< cfs` ft t`j hjnikkikn mo t`j currjkt yjfr. R`j
cfrryikn femukt fkb ofir vfauj mo t`j fssjts mo t`j fcquirjj mk t`j bftj mo t`j fcquisitimk frj fs
omaamws7
Cfs` :<,<<< :<,<<<
Fccmukts rjcjivfhaj :<<,<<< :<<,<<<
Ikvjktmry 6,<<<,<<< 6,:<<,<<<
\ftjkt < 8:<,<<<
\rmpjrty, pafkt fkb jquipejkt 8,<<<,<<< 3,<<<,<<<
Rmtfa 3,::<,<<< :,3<<,<<<
Ik fbbiti
fbbitimk,
mk, t`j fcquir
fcquirjj
jj `fb aif
aifhia
hiaiti
itijs
js tmtfai
tmtfaikn
kn \8,<
\8,<<<,<
<<,<<<
<< ft t`j tie
tiejj mo fcquis
fcquisit
itimk
imk.. R`j
fcquirjj `fb km mt`jr sjpfrftjay ibjktioifhaj iktfknihaj fssjts.
^`ft is t`j nmmbwiaa frisikn orme t`j fcquisitimk=
f. 8,><<,<<<
h. 8,2:<,<<<
c. 2,2:<,<<<
b. ><<,<<<

Fcquisitimk cmst ?,<<<,<<<
Kjt fssjts fcquirjb ft ofir vfauj (3,3<<,<<<)
Nmmbwiaa 8,><<,<<<
Rmtfa fssjts ft ofir vfauj :,3<<,<<<
Rmtfa aifhiaitijs (8,<<<,<<<)
Kjt fssjts fcquirjb ft ofir vfauj 3,3<<,<<<
\rmhaje 36-: (IFF)

Efyjr Cme
Efyjr Cmepfk
pfky
y pur
purc`f
c`fsjb
sjb Rfr
Rfrff Cme
Cmepfk
pfky
y omr \0,
\0,<<<,
<<<,<<<
<<< cfs`.
cfs`. Rfr
Rfrff Cme
Cmepfky
pfky `fb tmtfa
tmtfa
aifhiaitijs mo \3,<<<,<<<.
Efyjr Cmepfky's fssjssejkt mo t`j ofir vfauj it mhtfikjb w`jk it purc`fsjb Rfrf Cmepfky is fs
omaamws7
Cfs` 6,<<<,<<<
Ikvjktmry :<<,<<<
Ik-prmcjss rjsjfrc` fkb bjvjampejkt :,<<<,<<<
Fssjehajb wmrdomrcj 6,8<<,<<<
^`ft is t`j nmmbwiaa frisikn orme t`j fcquisitimk=
f. 2,:<<,<<<
h. 3,3<<,<<<
c. 6,:<<,<<<
b. 3<<,<<<
Smautimk 36-: Fkswjr f

Cfs` 6,<<<,<<<
Ikvjktmry :<<,<<<
Ik-prmcjss X fkb B :,<<<,<<<
Rmtfa fssjts ft ofir vfauj ?.:<<,<<<
Rmtfa aifhiaitijs (3,<<<,<<<)
Kjt fssjts fcquirjb ft ofir vfauj 3,:<<,<<<
Kjt fssjts fcquirjb ft ofir vfauj (3,:<<,<<<)
Nmmbwiaa 2,:<<,<<<
R`j nmmbwiaa ikcaubjs t`j ofir vfauj mo t`j fssjehajb wmrdomrcj mo \6,8<<,<<<. R`j fssjehajb
wmrdomrcj is kmt fccmuktjb omr sjpfrftjay fs fk fssjt.
\rmhaje 36-? (IFF)

Cfsfkmv
Cfsfkmvff Cme
Cmepfk
pfkyy purc`f
purc`fsjb
sjb fkmt
fkmt`jr
`jr jktit
jktity
y omr \:,<<<,
\:,<<<,<<<
<<< cfs`,
cfs`, R`j omaamw
omaamwikn
ikn cfrryi
cfrryikn
kn
femukt fkb ofir vfauj wjrj fssmciftjb wit` t`j itjes fcquirjb ik tìs husikjss cmehikftimk7
Fccmukts rjcjivfhaj 8,<<<,<<< 8,<<<,<<<
Ikvjktmry 6,<<<,<<< :<<,<<<
Nmvjrkejkt cmktrfct < 6,<<<,<<<
Jquipejkt 2<<,<<< :<<,<<<
S`mrt-tjre amfk pfyfhaj (8,<<<,<<<) (8,<<<,<<<)
Kjt fssjts 6,2<<,<<< 8,<<<,<<<
R`j ofir vfauj fssmciftjb wit` t`j fcquirjb jktity's nmvjrkejkt cmktrfct is kmt hfsjb mk fky ajnfa
mr cmktrfctufa rjaftimksìp. Ik fbbitimk, omr mhvimus rjfsmk, t`jrj is km mpjk efrdjt trfbikn omr fk
iktfknihaj mo tìs smrt.
^`ft is t`j nmmbwiaa frisikn orme t`j husikjss cmehikftimk=
f. 3,<<<,<<<
h. 3,?<<,<<<
c. 2,<<<,<<<

b. <
Smautimk 36-? Fkswjr c

Fccmukts rjcjivfhaj 8,<<<,<<<
Ikvjktmry :<<,<<<
Jquipejkt :<<,<<<
S`mrt-tjre pfyfhaj (8,<<<,<<<)
Kjt fssjts ft ofir vfauj 6,<<<,<<<
Fcquisitimk cmst :,<<<,<<<
Kjt fssjts ft ofir vfauj (6,<<<,<<<)
Nmmbwiaa 2,<<<,<<<
R`j nmvjrkejkt cmktrfct is kmt rjcmnkizjb sjpfrftjay hjcfusj it is kmt hfsjb mk fky ajnfa mr
cmktrfctufa rjaftimksìp kmr is it sjpfrftjay trfbfhaj. R`j ofir vfauj mo \6,<<<,<<< is iehjbbjb ik
t`j femukt mo nmmbwiaa mo \2,<<<,<<<.
\rmhaje 36-> (IFF)

@in` Cmepfky purc`fsjb omr cfs` ft \:< pjr s`frj faa 6:<,<<< mrbikfry s`frjs mutstfkbikn mo
Sdyaikj Cmepfky.
R`j stftjejkt
stftjejkt mo oikfkcifa pmsitimk
pmsitimk mo t`j fcquirjj mk t`j bftj mo fcquisit
fcquisitimk
imk s`mwjb kjt fssjts
fssjts
wit` f cfrryikn femukt mo \?,<<<,<<<.
R`j ofir vfauj mo prmpjrty, pafkt, fkb jquipejkt mk t`j bftj mo fcquisitimk wfs \0<<,<<< ik
jxcjss mo cfrryikn femukt.
^`ft femukt s`muab hj rjcmrbjb fs nmmbwiaa mk t`j bftj mo purc`fsj=
f. 6,:<<,<<<
h. 0<<,<<<
c. ><<,<<<
b. <
Smautimk 36-> Fkswjr c

Fcquisitimk cmst (6:<,<<< x \:<) >,:<<,<<<
Ofir vfauj mo kjt fssjts fcquirjb ?,0<<,<<<
Nmmbwiaa ><<,<<<
Cfrryikn femukt mo kjt fssjts ?,<<<,<<<
Jxcjss ofir vfauj mo prmpjrty, pafkt fkb jquipejkt 0<<,<<<
Ofir vfauj mo kjt fssjts fcquirjb ?,0<<,<<<
\rmhaje 36-0 (IFF)

Ft yjfr-jkb, Sdy Cmepfky rjpmrtjb fssjts mo \:,<<<,<<< fkb aifhiaitijs mo \8,<<<,<<<. R`j
cfrryikn femukts mo t`j fssjts fpprmxieftj ofir vfauj, jxcjpt omr afkb wìc` `fs f ofir vfauj t`ft
is \3<<,<<< nrjftjr t`fk cfrryikn femukt.
Mk sfej bftj, Hauj Cmepfky pfib \?,<<<,<<< tm fcquirj Sdy Cmepfky.
^`ft femukt mo nmmbwiaa s`muab hj rjcmrbjb hy t`j fcquirjr fs f rjsuat mo tìs purc`fsj=
f. 6,<<<,<<<
h. 3,3<<,<<<
c. 8,><<,<<<

b. 3,<<<,<<<

Fcquisitimk cmst ?,3<<,<<<
Kjt fssjts ft ofir vfauj (3,<<<,<<< + 3<<,<<<) 3,3<<,<<<
Nmmbwiaa 8,><<,<<<
\rmhaje 36-9 (IFF)
Cajvjr Cmepfky purc`fsjb omr \2,<<<,<<< cfs` faa mo t`j mutstfkbikn mrbikfry s`frjs mo Suk
Cmepfky w`jk Suk's stftjejkt mo oikfkcifa pmsitimk s`mwjb kjt fssjts mo \3,8<<,<<<.
Mk t`j bftj mo fcquisitimk, Suk's fssjts fkb aifhiaitijs `fb ofir vfauj bioojrjkt orme t`j cfrryikn
femukt fs omaamws7
\rmpjrty, pafkt fkb jquipejkt, kjt :,<<<,<<< :,>:<,<<<
Mt`jr fssjts :<<,<<< <
Amkn-tjre bjht 3,<<<,<<< 8,0<<,<<<
^`ft femukt s`muab hj rjpmrtjb fs nmmbwiaa ik t`j cmksmaibftjb stftjejkt mo oikfkcifa pmsitimk
mo Cajvjr Cmepfky fkb its w`maay-mwkjb suhsibifry=
f. 3:<,<<<
h. 8:<,<<<
c. >:<,<<<
b. 0<<,<<<

Cfrryikn femukt mo kjt fssjts 3,8<<,<<<
Zkbjrvfauftimk mo prmpjrty, pafkt fkb jquipejkt >:<,<<<
Mvjrvfauftimk mo mt`jr fssjts ( :<<,<<<)
Mvjrvfauftimk mo amkn-tjre bjht 8<<,<<<
Ofir vfauj mo kjt fssjts fcquirjb 3,?:<,<<<
Ofir vfauj mo kjt fssjts fcquirjb (3,?:<,<<<)
Nmmbwiaa 3:<,<<<

Hrishfkj Cmepfky `fs rjcjktay bivjrsioijb hy tfdikn mvjr t`j mpjrftimks mo Bfrwik Cmepfky ft
f cmst mo \6<,<<<,<<<.
Bfrwik efkuofcturjs fkb sjaas f cajfkikn camt` cfaajb t`j "Supjrswipj" wìc` wfs bjvjampjb hy
Bfrwik's ìnày trfikjb stfoo.
R`j ukiquj kfturj mo t`j cmftikn usjb mk t`j "Supjrswipj" `fs rjsuatjb ik Bfrwik Cmepfky f
sinkioicfkt s`frj mo t`j Smut` Foricfk efrdjt.
Fs f rjsuat mo t`j tfdjmvjr, Hrishfkj Cmepfky fcquirjb t`j omaamwikn fssjts ft ofir vfauj7
Afkb fkb huiabikn 3,8<<,<<<
\rmbuctimk efcìkjry
Ikvjktmry 8 ,<<<,<<<
6,0<<,<<<

Fccmukts rjcjivfhaj ><<,<<<

Ik fbbitimk, Bfrwik Cmepfky mwkjb, hut `fb kmt rjcmnkizjb, t`j omaamwikn7
◍ Rrf
Rrfbje
bjefrd
frd - "Su
"Supjr
pjrswi
swipj"
pj" wi
wit`
t` ofir
ofir vfa
vfauj
uj mo \6,<<<
\6,<<<,<<,<<<.
<.
◍ \ftjkt
\ftjkt-Omreu
-Omreuafaf om
omrr t`j
t`j spj
spjcifa
cifa cmftik
cmftikn
n wit
wit`` ofi
ofirr vfa
vfauj
uj mo \:<<,<<<.
\:<<,<<<.
^`ft femukt mo nmmbwiaa s`muab hj rjcmnkizjb mk t`j bftj mo fcquisitimk=
f. 8,3<<,<<<
h. 6,3<<,<<<
c. 6,0<<,<<<
b. 0<<,<<<
Smautimk 36-6< Fkswjr b

Fcquisitimk cmst 6<,<<<,<<<
Fssjts fcquirjb7
Afkb fkb huiabikn 3,8<<,<<<
\rmbuctimk efcìkjry 8,<<<,<<<
Ikvjktmry 6,0<<,<<<
Fccmukts rjcjivfhaj ><<,<<<
Rrfbjefrd 6,<<<,<<<
\ftjkt :<<,<<< 9,8<<,<<<
Nmmbwiaa 0<<,<<<
6. ^ìc` cmkbitimk eust hj ejt omr fk itje tm hj rjcmnkizjb fs fk iktfknihaj fssjt mt`jr t`fk
nmmbwiaa=
f. R`j ofir vfauj cfk hj ejfsurjb rjaifhay.
h. R`j itje is pfrt mo fk fctivity fiejb ft nfikikn kjw scijktioic mr tjc`kicfa dkmwajbnj.
c. R`j itje is jxpjctjb tm hj usjb ik t`j prmbuctimk mr suppay mo nmmbs mr sjrvicjs.
b. R`j itje is kmkemkjtfry, ibjktioifhaj fkb afcds p`ysicfa suhstfkcj.
8. Fk iktfknihaj fssjt is ibjktioifhaj w`jk

f. It is sjpfrfhaj.
h. It frisjs orme cmktrfctufa fkb mt`jr ajnfa rin`t.
c. It is jit`jr sjpfrfhaj mr it frisjs orme cmktrfctufa fkb mt`jr ajnfa rin`t.
b. It is kjit`jr sjpfrfhaj kmr it frisjs orme cmktrfctufa fkb mt`jr ajnfa rin`t.
3. R`j rjcmnkitimk critjrif omr fk iktfknihaj fssjt ikcaubj wìc` mo t`j omaamwikn cmkbitimks=
f. R`j iktfknihaj fssjt eust hj ejfsurjb ft cmst.
h. R`j cmst cfk hj ejfsurjb rjaifhay.
c. It is prmhfhaj t`ft outurj jcmkmeic hjkjoit wiaa frisj orme usj.
b. It is prmhfhaj t`ft outurj jcmkmeic hjkjoit wiaa frisj orme usj fkb t`j cmst cfk hj ejfsurjb
rjaifhay.
2. ^ìc` stftjejkt is truj ik rjaftimk tm iktjrkfaay njkjrftjb iktfknihaj fssjt=

f. Iktj
Iktjrk
rkfa
faay
ay njk
njkjr
jrft
ftjb
jb hrfk
hrfkb,
b, ef
efst
st`j
`jfb
fb,, puhai
puhais`
sìk
ikn
n tita
titaj,
j, fkb cu
cust
stme
mejr
jr aist
aist s`fa
s`faaa kmt hj
rjcmnkizjb fs fk iktfknihaj fssjt.

h. R`j cmst mo iktjrkfaay njkjrftjb iktfknihaj fssjt cmeprisjs faa birjctay fttrihutfhaj cmsts
kjcjssfry tm prmbucj fkb prjpfrj t`j fssjt omr t`j iktjkbjb usj.
c. Iktjrkfaay njkjrftjb nmmbwiaa s`faa kmt hj rjcmnkizjb fs fk iktfknihaj fssjt.
b. Faa mo t`jsj stftjejkts frj truj.
:. Fotjr ikitifa rjcmnkitimk, fk iktfknihaj fssjt s`faa hj ejfsurjb usikn

f. Cmst embja
h. Xjvfauftimk embja
c. Cmst embja mr rjvfauftimk embja
b. Cmst embja mr ofir vfauj embja
C@F\RJX 38
IBJKRIOIFHAJ IKRFKNIHAJ FSSJRS
\ftjkt
 F pftjkt is fk jxcausivj rin`t nrfktjb hy t`j nmvjrkejkt tm fk ikvjktmr jkfhaikn ìe tm
cmktrma t`j efkuofcturj, sfaj mr mt`jr usj mo ikvjktimk omr f spjcioijb pjrimb mo tiej.
 R`j cfpitfaizjb bjvjampejkt cmst is rjcmnkizjb fs iktfknihaj fssjt fkb femrtizjb mvjr t`j
usjoua aioj mo t`j pftjkt.
Iepfirejkt mo pftjkt
 Sikcj f pftjkt is fk iktfknihaj fssjt wit` oikitj usjoua aioj, t`j cmst is femrtizjb. @mwjvjr, t`j
pftjkt s`muab hj tjstjb omr iepfirejkt w`jkjvjr t`jrj is fk ikbicftimk m moo iepfirejkt ft t`j
jkb mo rjpmrtikn pjrimb.
Rrfbjefrd
 F trfbjefrd is f syehma, sink, samnfk mr kfej usjb tm efrd f prmbuct tm bistiknuis` it orme
mt`jr prmbucts. R`j tjres trfbjefrd, trfbjkfej fkb hrfkb kfej frj iktjrc`fknjfhay usjb.
 R`j cmst mo f trfbjefrd is kmt femrtizjb hut suhgjct tm tjst omr iepfirejkt ft ajfst fkkufaay
fkb w`jkjvjr t`jrj is fk ikbicftimk t`ft it efy hj iepfirjb.
Cmpyrin`t
 F cmpyrin`t is fk jxcausivj rin`t nrfktjb hy t`j nmvjrkejkt tm t`j fut`mr, cmepmsjr mr frtist
jkfhaikn t`j nrfktjj tm puhais`, sjaa mr mt`jrwisj hjkjoit orme t`j aitjrfry, eusicfa mr frtistic
wmrd.
 Zkbjr ZS NFF\, f cmpyrin`t
cmp yrin`t is cmksibjrjb fk frtistic rjaftjb iktfknihaj fssjt.
Orfkcìsj
 Zkbjr f orfkcìsj fnrjjejkt, mkj pfrty cfaajb t`j orfkcìsmr nrfkts cjrtfik rin`ts tm fkmt`jr
pfrty cfaajb t`j orfkcìsjj. Zkbjr ZS NFF\, f orfkcìsj is f cmktrfct-hfsjb iktfknihaj fssjt.
R`j orfkcìsj fnrjjejkt efy hj7

f. Hjtwjj
Hjtwjjkk t`j nmvjrkejkt
nmvjrkejkt fkfkbb f privftj
privftj jktity
jktity mr ikbiv
ikbivibufa
ibufa..
h. Hjtwjjk privftj jktitijs mr ikbivibufas.
Ajfsj rin`t

 R`j fccmuktikn omr ajfsj is kmw nmvjrkjb hy IOXS 6?.

 Zkbjr t`j kjw ajfsj stfkbfrb, f ajssjj is rjquirjb tm ikitifaay rjcmnkizj f rin`t mo usj fssjt omr
t`j ajfsj tjre fkb f ajfsj aifhiaity omr t`j mhainftimk tm efdj ajfsj pfyejkts.
 R`j rin`t mo usj fssjt is prjsjktjb fs f sjpfrftj aikj itje ik t`j stftjejkt mo oikfkcifa
pmsitimk.
 Ajfsj`mab ieprmvjejkt is cafssioijb ukbjr prmpjrty, pafkt fkb jquipejkt mo t`j ajssjj.
Hrmfbcfstikn aicjksj wit` ikbjoikitj usjoua aioj
 R`j aicjksj efy hj rjkjwjb ikbjoikitjay ft aittaj cmst.
Custmejr aist
 Aitjr
Aitjrfaay,
faay, f custme
custmejrjr aist is f custmejr
custmejr bftfhfsj
bftfhfsj cmktfikikn
cmktfikikn t`j kfej, cmktrfct ikomreftimk,
ikomreftimk,
mrbjr ìstmry fkb mt`jr vitfa fkb smcifa stftistics, suc` fs hirt`, bjft` fkb jvjk sicdkjss.
 \F
\FSS 30,
30, pfr
pfrfn
fnrf
rfp`
p` ?3,
?3, prmvi
prmvibj
bjss t`ft
t`ft iktj
iktjrk
rkfa
faay
ay njkj
njkjrf
rftj
tjb
b cu
cust
stme
mejr
jr aist
aist s`fa
s`faaa kmt hj
rjcmnkizjb fs fk iktfknihaj fssjt.
 @mwjvjr, fk fcquirjb custmejr aist efy hj rjcmnkizjb fs fk iktfknihaj fssjt fkb femrtizjb
mvjr t`j usjoua aioj.
Mrnfkizftimk cmst
 \FS 30, pfrfnrfp` ?9, prmvibjs t`ft stfrt-up cmsts wìc` ikcaubj ajnfa fkb sjcrjtfrifa cmsts ik
jstfhaisìkn f ajnfa jktity s`faa hj rjcmnkizjb fs jxpjksj w`jk ikcurrjb.

\rmhaje 38-6 (AFF)
_fkjssf Cmepfky rjpmrtjb t`j omaamwikn bftf ft yjfr-jkb7
Orfkcìsj 6,<<<,<<<
Cmeputjr smotwfrj 6,:<<,<<<
Bjojrrjb c`frnjs 6<<,<<<
\ftjkt 8,:<<,<<<
Custmejr aist purc`fsjb :<<,<<<
Cmpyrin`t ><<,<<<
Bjpmsit wit` fbvjrtisikn fnjkcy tm prmemtj nmmbwiaa 2<<,<<<
Hmkb sikdikn oukb 6,3<<,<<<
Nmmbwiaa 2,<<<,<<<
Rrfbjefrd 9<<,<<<
Xjsjfrc` fkb bjvjampejkt cóst 8,<<<,<<<
^`ft tmtfa femukt s`muab hj rjpmrtjb fs iktfknihaj fssjts=

f. 66,6<<,<<<
h. 66,:<<,<<<
c. 6<,?<<,<<<
b. 63,6<<,<<<

Orfkcìsj 6,<<<,<<<
Cmeputjr smotwfrj
\ftjkt 6,:<<,<<<
8,<<<,<<<

Custmejr aist :<<,<<<

Cmpyrin`t ><<,<<<
Nmmbwiaa 2,<<<,<<<
Rrfbjefrd 9<<,<<<
Rmtfa iktfknihaj fssjts 66,6<<,<<<
\rmhaje 38-8 (IFF)

^jhstjr Cmepfky cmeejkcjb mpjrftimks ik t`j currjkt yjfr. F kuehjr mo jxpjkbiturjs wjrj
efbj burikn t`j currjkt yjfr t`ft wjrj bjhitjb tm mkj fccmukt iktfknihaj fssjts.
Stftj ikcmrpmrftimk ojjs fkb ajnfa cmsts rjaftjb tm
mrnfkizikn t`j cmrpmrftimk 6<<,<<<
Oirj iksurfkcj prjeiue omr t`rjj-yjfr pjrimb ?<,<<<
\urc`fsj mo f cmpyrin`t 8<<,<<<
Ajnfa ojjs omr oiaikn f pftjkt mk f kjw prmbuct rjsuatikn
orme fk X&B prmgjct :<,<<<
Ajnfa ojjs omr succjssoua bjojksj mo t`j pftjkt
bjvjampjb orme t`j prmgjct 6<,<<<
Jktjrjb iktm f 6<-yjfr orfkcìsj fnrjjejkt wit`
f orfkcìsmr :<<,<<<
Fbvjrtisikn cmst 6:<,<<<
\urc`fsj mo faa mo t`j mutstfkbikn mrbikfry s`frjs
mo fk fcquirjj. Mk t`j bftj mo purc`fsj, t`j fcquirjj
`fb tmtfa fssjts mo \?,<<<,<<< ft ofir vfauj fkb tmtfa
aifhiaitijs mo \8,8<<,<<< ft ofir vfauj. :,<<<,<<<
^`ft tmtfa femukt s`muab hj rjpmrtjb fs iktfknihaj fssjts=

f. 6,9:<,<<<
h. 6,9?<,<<<
c, 8,<:<,<<<
b. 8,3:<,<<<

Cmpyrin`t 8<<,<<<
\ftjkt :<,<<<
Orfkcìsj :<<,<<<
Nmmbwiaa 6,8<<,<<<
Rmtfa iktfknihaj fssjts 6,9:<,<<<
Fcquisitimk cmst :,<<<,<<<
Kjt fssjts mo fcquirjj (?,<<<,<<< - 8,8<<,<<<) (3,0<<,<<<)
Nmmbwiaa 6,8<<,<<<
\rmhaje 38-3 (IFF)

Facfrfz Cmepfky pfib \:,<<<,<<<
\:,<<<,<< < tm purc`fsj iktfknihaj fssjts wit` t`j omaamwikn ofir vfauj7
Iktjrkjt bmefik kfej 6,:<<,<<<
Mrbjr hfcdamn
Ik-prmcjss rjsjfrc` fkb bjvjampejkt 6,8<<,<<<
8,2<<,<<<

Mpjrftikn pjreit 9<<,<<<

Ik fbbitimk, t`j jktity spjkt \8,<<<,<<< tm ruk fk fbvjrtisikn cfepfink tm hmmst its iefnj ik t`j
amcfa cmeeukity.
^`ft femukt s`muab hj rjcmnkizjb fs cmst mo t`j ik-prmcjss rjsjfrc` fkb bjvjampejkt=
f. 8,2<<,<<<
h. 8,<<<,<<<
c. 8,0<<,<<<
b. <

Ofir vfauj Orfctimk Cmst
Iktjrkjt bmefik kfej 6,:<<,<<< 6:/?< 6,8:<,<<<
Mrbjr hfcdamn 6,8<<,<<< 68/?< 6,<<<,<<<
Ik-prmcjss X fkb B 8,2<<,<<< 82/?< 8,<<<,<<<
Mpjrftikn pjreit 9<<,<<< 9/?< >:<,<<<
?,<<<,<<< :,<<<,<<<
Fk ik-prmcjss rjsjfrc` fkb bjvjampejkt prmgjct fcquirjb sjpfrftjay is rjcmnkizjb fs fk fssjt ft
cmst, jvjk io f cmepmkjkt is rjsjfrc`.
Suhsjqujkt
Suhsjq ujkt jxpjkbitu
jxpjkbiturjrj mk t`ft prmgjct is fccmuktjb omr fs fky mt`jr rjsjfrc`
rjsjfrc` fkb bjvjampejkt
bjvjampejkt
jxpjkbiturj wìc` efy hj jxpjksjb mr cfpitfaizjb bjpjkbikn mk t`j critjrif omr t`j rjcmnkitimk
mo fk iktfknihaj fssjt.
R`j cmst mo t`j fbvjrtisikn s`muab hj jxpjksjb ieejbiftjay.
\rmhaje 38-2 (IFF)

Nmabjk Cmepfky bjvjampjb f kjw efcìkj omr efkuofcturikn hfsjhfaas, Hjcfusj t`j efcìkj is
cmksibjrjb vjry vfaufhaj, t`j jktity `fb it pftjktjb.
R`j omaamwikn jxpjkbiturjs wjrj ikcurrjb ik bjvjampikn fkb pftjktikn t`j efcìkj7
\urc`fsj mo spjcifa jquipejkt tm hj usjb smajay omr

bjvjampejkt mo t`j kjw efcìkj 6,0<<,<<<
Xjsjfrc` sfafrijs fkb oriknj hjkjoits omr jknikjjrs
fkb scijktists 8<<,<<<
Cmst mo tjstikn prmtmtypj 8:<,<<<
Ajnfa cmst omr oiaikn mo pftjkt 6:<,<<<
Ojjs pfib tm nmvjrkejkt pftjkt mooicj :<,<<<
Brfwikns rjquirjb hy pftjkt mooicj tm hj oiajb wit`
pftjkt fppaicftimk 2<,<<<
6. ^`ft femukt s`muab hj cfpitfaizjb fs cmst mo pftjkt=

f. 82<,<<<
h. :2<,<<<
c. >2<,<<<
b. 8<<,<<<
8. ^`ft femukt mo rjsjfrc` fkb bjvjampejkt cmst s`muab hj jxpjksjb ik t`j currjkt yjfr=
f. 8,8:<,<<<

h. 8,<<<,<<<
c. 8,29<,<<<
b. 6,0<<,<<<
Smautimk 38-2
Vujstimk I Fkswjr f
Ajnfa cmst omr oiaikn mo pftjkt 6:<,<<<
Ojjs pfib tm pftjkt mooicj :<,<<<
Brfwikns rjquirjb hy pftjkt mooicj 2<,<<<
Rmtfa cmst mo pftjkt 82<,<<<
Vujstimk 8 Fkswjr f
\urc`fsj mo spjcifa jquipejkt 6,0<<,<<<
Xjsjfrc` sfafrijs fkb oriknj hjkjoits 8<<,<<<
Cmst tjstikn prmtmtypj 8:<,<<<
Xjsjfrc` fkb bjvjampejkt jxpjksj 8,8:<,<<<
\rmhaje 38-: (IFF)

@fremkimus Cmepfky fcquirjb f pftjkt omr f brun wit` f rjefikikn ajnfa fkb usjoua aioj mo six
yjfrs mk Gfkufry 6,8<6> omr \:,2<<,<<<.
Mk Gfkufry 6,8<69, f kjw pftjkt is rjcjivjb omr fk ieprmvjb vjrsimk mo t`j sfej brun. R`j kjw
pftjkt `fs f ajnfa fkb usjoua aioj mo twjkty yjfrs.
^`ft femukt s`muab hj rjcmrbjb fs femrtizftimk jxpjksj omr 8<69=

f. 9<<,<<<
h. 8<<,<<<
c. 60<,<<<
b. 3<<,<<<
Smautimk 38-: Fkswjr c

Cmst- Gfkufry 6, 8<6> :,2<<,<<<
Femrtizftimk omr 8<6> fkb 8<60 (:,2<<,<<</? x 8) (6,0<<,<<<)
Cfrryikn femukt - Gfkufry 6, 8<69 3,?<<,<<<
Femrtizftimk omr 8<69 (3,?<<,<<< / 8<) 60<,<<<
\rmhaje 38-? (IFF)

Icjhjrn Cmepfky purc`fsjb f pftjkt mk Gfkufry 6, 8<62 omr \?,<<<,<<<. R`j mrinikfa usjoua aioj
wfs jstieftjb tm hj 6: yjfrs.
@mwjvjr, ik Bjcjehjr 8<69, t`j efkfnjejkt rjcjivjb ikomreftimk prmvikn cmkcausivjay t`ft
t`j prmbuct prmtjctjb hy t`j Icjhjrn pftjkt wmuab hj mhsmajtj witìk omur yjfrs.
Fccmrbiknay, t`j jktity bjcibjb tm writj moo t`j ukfemrtizjb cmst mo t`j pftjkt mvjr oivj yjfrs
hjnikkikn ik 8<69.
^`ft femukt s`muab hj rjcmrbjb fs pftjkt femrtizftimk omr 8<69=
f. 6,8<<,<<<
h.
c. 6,<<<,<<<
0<<,<<<

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IKRJXEJBIFRJ FCCMZKRIKN _MA 6

\XMHAJES FKB R@JMXIJS

Cmkstructimk cmsts 6,<9<,<<<

\XMHAJES FKB R@JMXIJS

Smautimk 82-6 Fkswjr c

\rmhaje 82-8 (AOXS)

Smautimk 82-8 Fkswjr h

\rmhaje 82-3 (IOXS)

\rmhaje 82-2 (IOXS)

Smautimk 82-2 Fkswjr c

Nrfkt ikcmej 6,?:<,<<<

\rmhaje 82-: (IOXS)

Smautimk 82-: Fkswjr f

\rmhaje 82-? (IOXS)

6. ^`ft is t`j cfrryikn femukt mo t`j fssjt mk Bjcjehjr 36,8<8<=

Ikcmej rjcmnkizjb omr 8<69 fkb 8<8< (6,<<<,<<</: x 8) ( 2<<,<<<)

\rmhaje 82-> (IOXS)

8. ^`ft is t`j cfrryikn femukt mo t`j fssjt mk Bjcjehjr 36, 8<8<=

\rmhaje 82-0 (IOXS)

8. ^`ft is t`j cfrryikn femukt mo t`j efc`ikj mk Bjcjehjr 36, 8<8<=

\rmhaje 82-9 (IOXS)

Bjojrrjb nrfkt ikcmej 9<<,<<<

\rmhaje 82-6< (IOXS)

6. ^`ft is t`j bjprjciftimk mo t`j huiabikn omr 8<69=

8. ^`ft femukt s`muab hj rjcmnkizjb fs nrfkt ikcmej omr 8<69=

Gmurkfa jktrijs omr 8<69

6. It is fk fssistfkcj hy t`j nmvjrkejkt ik t`j omre mo trfksojr mo rjsmurcjs tm fk jktity ik rjturk

8. It is fk fctimk hy f nmvjrkejkt bjsinkjb

3. Nmvjrkejkt nrfkt s`faa hj rjcmnkizjb w`jk t`jrj is rjfsmkfhaj fssurfkcj t`ft

:. Nmvjrkejkt nrfkt ik rjcmnkitimk mo spjcioic cmsts is rjcmnkizjb fs ikcmej

c. Mvjr f efxieue mo : yjfrs usikn strfin`t aikj.

\frfnrfp` ? prmvibjs t`ft hmrrmwikn cmsts spjcioicfaay ikcaubj7

Jxcaubjb orme cfpitfaizftimk

Fssjt oikfkcjb hy spjcioic hmrrmwikn

Fssjt oikfkcjb hy njkjrfa hmrrmwikn

\XMHAJES FKB R@JMXIJS

Smautimk 8:-6 Fkswjr h

\rmhaje 8:-8 (IOXS)

8. ^`ft femukt s`muab hj rjpmrtjb fs iktjrjst jxpjksj omr 8<69=

\rmhaje 8:-3(FIC\F Fbfptjb)

\rmhaje 8:-2 (FIC\F Fbfptjb)

Smautimk 8:-2 Fkswjr c

\rmhaje 8:-: (IFF)

^`ft femukt s`muab hj cfpitfaizjb fs iktjrjst omr t`j currjkt yjfr=

Smautimk 8:-: Fkswjr c

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