LJDXBCDCM^J\ NC
  DG^CDÇ^ALG
SMANGN A0 G[A^DÁ^ALG
\CDGMG 8<0 XJ[LCM^G@C\ Q \S\ GXBALGLAJMC\
\JBSLAJMG[AJ

_asatg cb lgmgb ^u Lacmlag. 

87. ºWuá pjrlcmtg`c nc <8 cs >3:

\jbulaüm0

 Y 
.<8 4>3
788

Y 4 738

8;. ;? cs cb <8% ºnc quá mðdcrj:

\jbulaüm0

;? 4<8 . Y 
788

Y4 ;?8/<8

8<.  ºLuçb cs cb 8,8;%

8,8;% nc ;<8 mucvjs
mucvjs sjbcs:
\jbulaüm0
Lgblubcdjs cb 8,8;% nc ;<8
8 , 8;   ; >?
8 , 8;%   x  ;<8 4  x   ;<8 4  x   ;<8 4 4 8 , 8>?
78
788
8 78888 7888

8>. ºNc quá mðdcrj, >7? cs cb >% dgs:

\jbulaüm0
78>
 Y . 4 >7?
788

Y 4 >88

83. Sm ijtcb tacmc ;88 igkatglajmcs nc bgs lugbcs 38 cstçm vglägs. ºLuçb cs cb pjrlcmtg`c nc
jlupglaüm:
\jbulaüm0
Igkatglaüm % 738.788  x 453 %
;88 788  x 4
;88
738 x

NCXG[^GDCM^J NC LACMLAG\ LALBJ ;8;8-7 Xç e aam

mç 7
 

8?. Bg scdgmg pgsgng cb batrj nc egsjbamg vgbäg 7.>; sjbcs, gijrg vgbc 7.>9 sjbcs. ºWuá pjrlcmtg`c
gudcmtü nc su prclaj:
\jbulaüm0
Xrclaj % 7.>9.788  x 478>.;<%
7.>; 788  x 4
7.>;
7.>9 x

\ukaü0 78>.;< “ 788.88 4 >.;<% [cspucstg0 Gudcmtü >.;<% ncb prclaj

85. Egstá cb 38% nc da namcrj y rcegbá cb ;8% ncb rcstj. \a gb pramlapaj tcmäg <88 mucvjs sjbcs.
ºLuçmtj
\jbulaüm0tcmej gijrg:
Egstc0 38% nc <88
38 Õ <88
  4 738 sjbcs
788

Cb rcstj0 <88 -738 4 738 sjbcs

[cegbá0 ;8% ncb rcstj

;8 Õ 738
  4 <8 sjbcs
788
 

Dc qucnü0 738 “ <8 4 7;8 sjbcs [cspucstg0 Gijrg tcmej 7;8 sjbcs

89. Sm ljdcrlagmtc ljdprg dcrlgncräg pjr \/.>88 y vcmnc bucej cb ;8% nc cstg ljm umg párnang
ncb 78%, ºWuá tgmtj pjr lacmtj nckc egmgr cm cb rcstj nc bg dcrlgncräg pgrg rclupcrgr bj
pcrnanj y egmgr gncdçs cb <8% nc bg dcrlgncräg:
\jbulaüm0
_cmnc cb ;8% ncb tjtgb nc bg dcrlgncräg ljm umg párnang ncb 78%

Cmtjmlcs

Xcrnang 4 78% (;8% (>88)) 478% (98)

Egmgmlag 4 x% (98% (>88)) 4 x% (<;8)

Njmnc x, rcprcscmtg cb pjrlcmtg`c quc egmg cm cb rcstj nc bg dcrlgncräg.

\c ncscg quc0

x% (<;8) 4 78% (98) + <8% (>88)

[csjbvacmnj
[csjbvacmnj cstg cluglaüm sc tacmc0 x4>8.

[cspucstg0 Nckc egmgr cb >8% cm cb rcstj nc dcrlgncräg

81. Smg oçkralg rcnu`j cm um ;8% cb prclaj nc vcmtg nc sus grtälubjs, ºcm quá pjrlcmtg`cs
gudcmtgrjm sus vcmtgs, sa sc sgkc quc sus amercsjs gudcmtgrjm cm um ;8%:

\jbulaüm0

Amercsj 4 (prclaj) x (lgmtangn nc grtälubjs)

NCXG[^GDCM^J NC LACMLAG\ LALBJ ;8;8-7 Xç e aam

mç ;
 

Bucej0

7;8% (Amercsj) 4 (98%prclaj) ((788+x) %(lgmtangn)

Ncspc`gmnj x438.

Cstj quacrc nclar quc sus vcmtgs gudcmtgm cm um 38%.

[cspucstg0 Gudcmtgrjm cm
cm 38%

78. Sm grtcogltj ig sanj vcmnanj pjr um ljdcrlagmtc cm >58 sjbcs, jpcrglaüm cm bg quc ig pcrnanj
umg lgmtangn cquavgbcmtc gb 77% ncb prclaj nc vcmtg dçs cb ?% ncb prclaj nc ljstj. ºLuçmtj
bc ljstü nalij grtcogltj:
\jbulaüm0

Xrclaj nc vcmtg ( p  v )4>58 sjbcs.

Igbbgr Xrclaj nc ljstj ( p  l )
Xcrnang 4 77%pv  ?%pl ... V7T
Oürdubg0 Xcrnang 4 pl  pv ....V;T  
Aeugbgmnj V7T y V;T6 sc tacmc0

  
77%pv ?%pl pl pv
777p v  1>pl
77
777
7(>
(>58
58))  1>
1>p
pl
pl  333 sj
sjbcs

[cspucstg0 Cb grtälubj ljstü \/.333

77.  Sm ljdcrlagmtc vcmnc bg quamtg pgrtc nc su dcrlgncräg ljm umg egmgmlag ncb 9%, bucej
vcmnc jtrj tgmtj ljm um 7<% nc utabangn y cb rcstj ljm um pjrlcmtg`c erglags gb lugb sc pucnc
nclar quc ma ig egmgnj ma ig pcrnanj. ºLuçb ouc nalij pjrlcmtg`c:
\jbulaüm0

\cg ^4tjtgb nc bg dcrlgncräg.

9%  7 ^ 
Stabangn74 3 
7 
7<%  ^ 
Stabangn;4 3 
< 
x% 
^
Xcrnang 4  3 
\a sc ncscg quc mj igyg egmgmglag ma pcrnang, nckc ludpbarsc0
7  7  < 
9%  ^  7<%  ^  x %  ^   8
3 + 3 - 3 
 Nc njmnc x  5

Wuacrc nclar quc pacrnc um 5% cm cb rcstj nc bg dcrlgncräg.

[cspucstg0 Cb pjrlcmtg`c ouc ncb 5%

NCXG[^GDCM^J NC LACMLAG\ LALBJ ;8;8-7 Xç e aam

mç <
 

7;. Cm umg amnustrag sc igm ogkralgnj 7888 prjnultjs6 cb ?8% nc cbbjs cs g trgvás nc bg dçquamg
‒G— y cb rcstj cs g trgvás nc bg dçquamg ‒ K—. \a sc sgkc quc cb 3% nc bj ogkralgnj pjr ‒ G— cs
ncocltujsj y cb >% pjr ‒K— tgdkaám bj cs, ºluçmtjs nc bjs 7888 prjnultjs sjm ncocltujsjs:
\jbulaüm0

Bg dçquamg ‒G— prjnulc cb ?8% (7888) 4 ?88 prjnultjs

Bg dçquamg ‒K— prjnulc cb >8% (7888) 4 >88 prjnultjs

Bg dçquamg ‒G— prjnulc cb 3% (?88) 4 <8 prjnultjs ncocltujsjs

Bg dçquamg ‒K— prjnulc cb >% (>88) 4 7? prjnultjs ncocltujsjs

Xjr bj tgmtj cb tjtgb nc prjnultjs ncocltujsjs cs >?.

[cspucstg0 Mðdcrj nc ncocltujsjs cs >?

7<. º G quá ncslucmtj

ncslucmtj ðmalj cquavgbc
cquavgbc cb ;8% ncb
ncb ;8%:

\jbulaüm0

 N S 4  D + M ∛ D  . . M 
V 788
 T %

Nümnc0 D cs cb pradcr ncslucmtj, y M cb sceumnj ncslucmtj

D 4 ;8
M 4 ;8

 N S 4
V ;8
788  T
+ ;8∛ ;8. ;8 %

[cspucstg0   NS 4V <? T %

7>. ºG quá gudcmtj ðmalj cquavgbc cb 78% ncb 78%:

\jbulaüm0

V
 G S  4  D 
 D + M +
 D Õ M 
788  T %

Nümnc0 D cs cb pradcr gudcmtj, y M cb sceumnj gudcmtj

D 4 78
M 4 78

V
 G S  4 78 + 78 + 78 Õ 78
788  T %

[cspucstg0   G S 4 V ;7 T %

NCXG[^GDCM^J NC LACMLAG\ LALBJ ;8;8-7 Xç e aam

mç >
 

73. ºG quá ncslucmtj ðmalj cquavgbcm bjs ncslucmtjs sulcsavjs nc 78%, >8% y ;8%:

\jbulaüm0

V
 N S 4  D + M ∛
 D  . . M 
788  T %

Nümnc0 D cs cb pradcr ncslucmtj, y M cb sceumnj ncslucmtj

D 4 78
M 4 >8

 NS 4
V + ∛
78 >8
78.>8
788  T %

 NS 4V >? T %

Xgrg rcb
Xgrg rcbgl
glajm
ajmgr
gr cb ðbtad
ðbtadj
j nc
ncslu
slucm
cmtj6
tj6 rcb
rcbgla
glajmg
jmgdjs
djs cb gm
gmtcr
tcraj
ajrr rcsub
rcsubtgn
tgnj
j ljdj
ljdj cb pradc
pradcr 
r 
ncslucmtj ljm rcspcltj gb ncslucmtj < j ncslucmtj ncb ;8%

Nümnc0 D cs cb pradcr ncslucmtj, y M cb sceumnj ncslucmtj

D 4 >?
M 4 ;8

 N S 4
V + ∛>?.;8
>? ;8
788  T %

[cspucstg0   NS 4V 3?.9 T %

7?. ºG quá prclaj nckc vcmncrsc um grtälubj quc ig ljstgnj \/ ;5;88, sa sc ncscg egmgr cb 79%
ncb ljstj:

\jbulaüm0

 Xv 4 Xl + E

 Xv 4 ;5888 + 79 % ( ;5888 )

 Xv 4 779% ( ;5888 )

 Xv 4<;81?

[cspucstg0 \c nckc vcmncr g \/ <;81?.

75. Lgblubc cb prclaj nc vcmtg nc um \dgrt ^_, sa ljstü \/ >888 y gb vcmncr sc pcrnaü cb ;8%

\jbulaüm0

NCXG[^GDCM^J NC LACMLAG\ LALBJ ;8;8-7 Xç e aam

mç 3
 

. Xv 4 Xl ∛ X

 Xv 4 >888 ∛ ;8 % ( >888 )

 Xv 4 98 % ( >888 )

 Xv 4<;88
[cspucstg0Cb prclaj nc vcmtg cs \/ <;88.

79. Lgblubc cb ljstj nc um grtälubj quc sc vcmnaü cm \/ ? 888.88, ljm um ;8% nc utabangn

(egmgmlag).

\jbulaüm0

 Xv 4 Xl + E

?888 4 Xl + ;8 % ( Xl )

?888 4 7;8% ( Xl )

?888 4 Xl
7,;

3888 4 Xl
[cspucstg0 Cb prclaj nc ljstj cs \/ 3 888.88

71. ºLuçb cs cb prclaj nc bastg nc um grtälubj, quc tuvj um ncslucmtj ncb ;8% gb vcmncrbj, sa cb
ljstj ncb grtälubj cs nc \/ >3 y bg egmgmlag cs cb ;8% ncb prclaj nc ljdprg dçs cb 78% ncb
prclaj nc vcmtg: (\uecrcmlag0 Cmljmtrgr 7rj Xrclaj vcmtg y bucej
Xrclaj bastg)

\jbulaüm0

Cmljmtrgdjs cb prclaj nc vcmtg0

 Xv 4 Xl + E

 Xv 4 >3 + ;8 % ( >3 ) + 78 % Xv

788% Xv ∛ 78 % Xv 4 7;8 % ( >3 )

7;8

18 % Xv 43>

 Xv 4?8

Bucej, cb prclaj nc bastg0

 Xb 4 Xv + N
NCXG[^GDCM^J NC LACMLAG\ LALBJ ;8;8-7 Xç e aam
mç ?
 

 Xb 4 ?8 + ;8 % ( Xb )

 Xb ∛ ;8 % ( Xb )4 ?8

98 % ( Xb )4?8

 Xb 4 53

[cspucstg0 Cb prclaj nc bastg ncb grtälubj cs \/ 53.

;8. Bg tatacm
cmng
ng Xb
Xbgz
gzg
g _CG
_CG jorc
jorclc
lc cb ncsl
ncsluc
ucmt
mtj
j ncb
ncb 7;%
7;% cm bg lj
ljdp
dprg
rg nc um grtc
grtcog
oglt
ltj
j
cbcltrjnjdástalj. Cb dalrjjmngs tacmc um prclaj nc bastg nc <33 sjbcs. ºLuçb cs prclaj nc
vcmtg gb pðkbalj:

\jbulaüm0

  Xv
\cg ‒ — cb prclaj nc vcmtg.

 Xv
Xrclaj nc bastg 4   + Ncslucmtj

 
<33 4  Xv + 7; % ( <33 )

⇛   Xv 4 <33 ∛ 7; % ( <33 )
 
 Xv 4 99 % ( <33 )
99
 Xv 4 ( <33) 4 <7;, >
  788

[cspucstg0 Cb prclaj nc vcmtg cs \/ <7;.>8

;7. ºLuçb cs cb prclaj quc sc nckc sc÷gbgr g um grtälubj nc tgb djnj quc gb djdcmtj nc vcmncrbj
sc igeg umg rckg`g ncb ;3% y tjngväg sc egmc cb >8%, sgkacmnj gncdçs quc cb prclaj nc
ljstj cs 738 sjbcs:

\jbulaüm0

Xrclaj nc ljstj0 738   Egmgrç >8% (738) 4 ?8

Xrclaj nc vcmtg 4 Xrclaj nc ljstj + Egmgmlag 4 738 + ?8 4 ;78

\cg ‒   p — cb prclaj nc bastg

   p  - ;3%   p  4 prclaj nc vcmtg

  53%   p  4 ;78
   p  4 ;98

[cspucstg0 Cb prclaj cs nc ;98 sjbcs.

;;. Cm bg tacmng \GEGOGBGKCBG sc cstç prjdjlajmgnj bg vcmtg pjr amtcrmct nc um tcbcvasjr BE

ljm pgmtgbbg BCN >;‑‑ OSBB IN g um prclaj nc 7?11 mucvjs sjbcs. \u prclaj mjrdgb cs nc
;511 y sa sc ljdprg cm 7; lujtgs lgng lujtg cs nc 758.79 mucvjs sjbcs. º\a ljdprgs pjr 

NCXG[^GDCM^J NC LACMLAG\ LALBJ ;8;8-7 Xç e aam

mç 5
 

amtcrmct gb ljmtgnj quc pjrlcmtg`c ncb prclaj mjrdgb tc igm ncsljmtgnj: º\a bj ljdprgs g 7;
lujtgs quc pjrlcmtg`c ncb prclaj nc amtcrmct ig gudcmtgnj:

\jbulaüm0
Ngtjs0
Xrclaj pjr amtcrmct 4 \/. 7?11
Xrclaj mjrdgb 4 \/. ;511
Cm 7; lujtgs 4 7;(758,79) 4 \/. ;8>;,7?

7° Ncslucmtj 4 ;511 “ 7?11 4 \/. 7788

 Gijrg igbbgrcdjs
igbbgrcdjs cb pjrlcmtg`c
pjrlcmtg`c nc ncslucmtj
ncslucmtj
7788
 x  788% ≉ <1 , < %
;511

[cspucstg0 Cb pjrlcmtg`c cs nc <1,<%

  ;° Cb prclaj pjr amtcrmct gudcmtü 4 ;8>;,7? “ 7?11 4 <><,7?

  Xjrlcmtg`c nc gudcmtj
<>< , 7?
. 788% ≉ ;8 , ; %
7?11
[cspucstg0 ;8,;%

;<. ^rcs pcrsjmgs

pcrsjmgs sc rcpgrtcm
rcpgrtcm umg icrcmlag
icrcmlag ncb djnj saeuacmtc0
saeuacmtc0 cb pradcrj
pradcrj icrcng
icrcng cb >3%, cb
sceumnj, cb cquavgbcmtc gb ?8% ncb pradcrj y cb tcrlcrj cb cquavgbcmtc g 7/< ncb sceumnj. \a
qucnü um sgbnj nc \/. <9 888, igbbc bg icrcmlag.

  \jbulaüm0
  \cg x0 bg icrcmlag
 x ∛ bj quc sc rrcpgrtcm
cpgrtcm 4 \gbnj
 x ∛ ( >3 %x
< )
+ ?8 % >>33 %x + 7  ? 8 % >3 %x 4 <9888

 x ∛ >3 %x +
7 ?8 % + 7 ?8
 ? 8 % 4 <9888

( )
<
  97
 x ∛  x 4 <9888
788
 x 4;88888

[cspucstg0 Bg icrcmlag cs nc \/. ;88 888

;>. \c vcmnc ; S\K cm ?8 sjbcs lgng umg. Cm umg sc egmü cb ;8% y cm bg jtrg sc pcrnaü cb ;8%.
º\c egmü j sc pcrnaü cm tjtgb y luçmtj:

  \jbulaüm0
  Xradcr S\K \ceumnj S\K
 X_ 4 XL + E X_ 
X _ 4 XL ∛ E
 X_ 4 Y + ;8 %Y X_ 4 Y ∛;8 %Y 
4
?8 7;8 %Y  ?8
 ? 8 98 %Y  4
38 4 Y  534 Y 

NCXG[^GDCM^J NC LACMLAG\ LALBJ ;8;8-7 Xç e aam

mç 9
 

↛ Cblj
Cbljst
stj
j ncbj
ncbjs
s nj
njs
s S\K 438 + 53 47;3
S\K

_cmtg 47;8
↛ sc pcr
pcrnaü
naü cm tjtgb 3.88 sjbcs

[cspucstg0 \c pcrnaü 3 sjbcs

;3. Smg lgsg ljdcrlagb jorclc um ncslucmtj ncb ;8% sjkrc cb vgbjr rcgb nc lgng umj nc sus
grtälubjs.
nalig lgsgSmj nc cstjs
ljdcrlagb grtälubjs
cstc grtälubjtacmc
sa scum ljstjegmgr
ncscg nc \/cb<7;8.
78%: Nctcrdamc0 ºWuá prclaj tcmnrç cm

  \jbulaüm00
\jbulaüm
\cg
pv
0 Xrclaj nc vcmtg
pl
0 Xrclaj nc ljstj
pB
0 Xrclaj nc bastg ncb grtälubj
N  0 Ncslucmtj

  E 0 Egmgmlag

Oürdubg0
Oürdubg0
pB  pl  E  N
 pB  <7;8  78%(<7;8)  ;8%pB
 98%
98%pB  778%
778%((<7;8
<7;8))
778%(<7;8)
 pB 
98%
 pB  \ / . >;18  

[cspucstg0 Cb prclaj cs nc >;18 sjbcs

;?. \c ljdprü um grtälubj cm \/ 7?8. ºWuá prclaj nckcrç oa`grsc pgrg cb pðkbalj ecmcrgb6 nc djnj
quc gb iglcrsc um ncslucmtj ncb ;8% tjngväg sc cstá egmgmnj cb ;3%:

\jbulaüm0
\cg
pv
0 prclaj nc vcmtg
pl
0 prclaj nc ljstj
pB
0 prclaj nc bastg
N  0 ncslucmtj
  E 0 egmgmlag

Oürdubg0
pB  pl  E  N
 pB  7?8  ;3%(7?8)  ;8%pB
 98%
98%pB  7;3%
7;3%((7?8
7?8)
7;3%(7?8)
p 
B 98%
 pB  \ / . ;38

NCXG[^GDCM^J NC LACMLAG\ LALBJ ;8;8-7 Xç e aam

mç 1
 

[cspucstg0 Cb prclaj cs nc ;38 sjbcs

;5. Smg pbgycrg lucstg >88 sjbcs. \a su mucvj prclaj cs nc <?8 pcsjs. ºWuá ncslucmtj sc
gpbalü:
\jbulaüm0
\cg
pv
0 prclaj nc vcmtg
p
B0 prclaj nc bastg
N  0 ncslucmtj
Oürdubg0
 X B 4 X_ + N
 X B ∛ N4 X_ 
>88 “ N 4 <?8
N 4 >8

Igkatglaüm % >8.788
>88 788  x 4  x 478 %
>88
>8 x

[cspucstg0 \c gpbalü um ncslucmtj ncb 78%

;9. \a um vancj`ucej
vancj`ucej lucstg ;38 sjbcs ncspuás
ncspuás nc gpbalgrbc cb ;3%
;3% nc ncslucmtj. ºLuçb crg su
prclaj jraeamgb:

\jbulaüm0
\cg
pv 0 prclaj nc vcmtg
pB
0 prclaj nc bastg
N  0 ncslucmtj

Oürdubg0
 X B 4 X_ + N
 X ∛ N4 X
 B _ 

788%Y “ ;3%Y 4 ;38

Cb 53% nc Y cs ;38 mucvjs sjbcs

Xrclaj % ;38.788%
;38 53  x 4
53 %
x 788
 x 4<<<.<<

[cspucstg0 \u prclaj crg <<<.<< sjbcs

;1. Cb
Cbcf
cftr
trg
g cs um
umg
g cdpr
cdprcs
csg
g cmlg
cmlgre
regn
gng
g nc bg vcmt
vcmtg
g nc naoc
naocrc
rcmt
mtcs
cs ta
tapj
pjs
s nc grtc
grtcog
oglt
ltjs
js
cbcltrjnjdástaljs cm bg laungn nc ^ru`abbj. Cb sucbnj dcmsugb nc bjs vcmncnjrcs nc bg tacmng
CBCF^[G cs um pgej oa`j dçs umg ljdasaüm pjr vcmtg nc grtcogltjs sceðm bg bämcg. Xjr c`cdpbj,

NCXG
NCXG[^
[^GD
GDCM
CM^J
^J NC LAC
ACM
MLAG
AG\
\ LALBJ
ALBJ ;8
;8;
;8-
8-7
7 Xç
Xç e aamç
mç 78
 

cm bämcg kbgmlg (Ljlamgs, rcoraecrgnjrgs, ctl.) cs0 \/ 338 + 7% pjr lgng grtcogltj vcmnanj. Cm bg
bämcg nc djtjs cs0 \/ 338 + 8,5% pjr djtj vcmnanj.
g) ºLuçb scrç cb sucbnj ncb vcmncnjr
vcmncnjr nc bg bämcg kbgmlg
kbgmlg sa vcmnc
vcmnc gb dcs umg ljlamg nc \/ 988,
um dalrjjmngs nc \/7>11 y umg rcoraecrgnjrg nc \/ ;371:
k) ºLuçb scrç cb sucbnj ncb vcmncnjr
vcmncnjr nc bg bämcg nc djtjs sa vcmnc
vcmnc gb dcs njs djtjs nc
nc ?>38
sjbcs:
\jbulaüm0

g) Ljdasaüm
Ljdasaüm pjr bg ljlam
ljlamg0
g0 7%
7%(988
(988)) 4 \/. 9
Ljdasaüm pjr cb dalrjjmngs0 7%(7>11) 4 \/. 7>,11
Ljdasaüm pjr bg rcoraecrgnjrg0 7%(;371)
7%(;371) 4 \/. ;3,71

Cb sucbnj ncb dcs ljrrcspjmnacmtc cs0

  338 + 9 + 7>,11 + ;3,71 4 319,79

 [cspucstg0 Cb sucbnj ncb vcmncnjr cs 319,79 sjbcs

k) Ljdasaüm
Ljdasaüm pjr
pjr bg ljdprg
ljdprg nc
nc umg djtj0
djtj0 8,5%(?>
8,5%(?>38)
38) 4 >3,73
>3,73

Cb sucbnj ncb dcs ljrrcspjmnacmtc cs0

338 + ;(>3,73) 4 ?>8,<

[cspucstg0 Cb sucbnj ncb vcmncnjr cs ?>8,< sjbcs

<8. Sm ljdcrlagmtc ljdprg dcrlgmlägs ljm um ncslucmtj ncb ;3% ncb prclaj nc bastg. Ncscg
pjmcrbcs cm um prclaj nc tgb dgmcrg quc pucng ngr um ncslucmtj ncb ;8% ncb prclaj oa`gnj y
jktcmcr umg egmgmlag nc ;3% sjkrc cb prclaj nc vcmtg. ºWuá tgmtj pjr lacmtj ncb prclaj nc bastg
amalagb nckc oa`gr pgrg bgs dcrlgmlägs:

\jbulaüm0

 \cg ‒   p — cb prclaj amalagb, bucej0 

Xrclaj nc ljstj 4  p ∛ ;3
;3%%   p  4 53%
53 %   p

  pv
 \cg ‒ — cb prclaj nc vcmtg, usgmnj bg saeuacmtc aeugbngn
Xrclaj nc vcmtg 4 Xrclaj nc ljstj + egmgmlag
  Q ljdj quacrc egmgr cb ;3% ncb prclaj nc vcmtg, bucej0

 pv 4   53 %   p   +  ;3 %   p v   ⇛   53 %p v4 53 %   p   ⇛   p v 4 p

 \cg ‒
 p
o  — prclaj oa`gnj pgrg cb dcrlgnj
Ljm bg dasdg ancg0

Xrclaj oa`gnj 4 prclaj nc vcmtg + Ncslucmtj

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788
 po   4   p   + ;8 %   p o    ⇛   98 %p o  4   p   ⇛   po 4  p
98
Bucej
788
 p
 p o  98
  x   788% 4   x   788%   4 7;3%
 p  p
[cspucstg0 Nckc oa`grsc 7;3% ncb prclaj amalagb.

<7. Cm cb g÷j ;879 bg cdprcsg NAEALJ[X egstü ;8% nc sus amercsjs gmugbcs cm gltugbazgr cb
sjotwgrc nc su sastcdg nc scrvalajs y cb ?8% nc bj quc bc qucnü cm bg pbgmabbg gmugb nc sus
ljbgkjrgnjrcs. \a bjs amercsjs quc jktuvj cm ;879 oucrjm nc \/ > ?>8 888. Nctcrdamc ljm
luçmtj namcrj lucmtg bucej nc igkcr iclij bjs dcmlajmgnjs egstjs.

\jbulaüm0

Amercsj gmugb0 \/ > ?>8 888,88

Egstj cm gltugbazglaüm nc sjotwgrc0 \/ ;8%(> ?>8 888)4\/ 1;9 888,88

Wucngm0 > ?>8 888-1;9 8884\/ < 57; 888,88

Egstjs cm pbgmabbg gmugb0 ?8%(< 57; 888)4\/ ; ;;5 888,88

Wucngm0 < 57; 888-; ;;5 8884\/ 7 >93 888,88

Bucej nc igkcr iclij egstjs nc gltugbazglaüm nc sjotwgrc y cm pbgmabbg gmugb,

gmugb, cb namcrj ljm cb
lugb lucmtg bg cdprcsg NAEALJ[X cs nc \/ 7 >93 888,88

<;. ºLuçb cs cb prclaj quc sc nckc sc÷gbgr g um prjnultj nc tgb djnj quc gb djdcmtj nc vcmncrbj
sc igeg umg rckg`g ncb <8% y tjngväg sc egmc cb <8%, sgkacmnj gncdçs quc cb prclaj nc ljstj cs
\/ 3;88:

\jbulaüm0

Ljstj ncb prjnultj0 \/ 3 ;88,88

Egmgmlag0 <8%(3 ;88)4\/ 7 3?8,88
Xrclaj nc vcmtg43 ;88+7 3?84\/ ? 558,88
Xrclaj nc bastg0 pB
pB-<8% pB4? 558 ↛  58% pB4? 5?8 ↛  pB4\/ 1 ?35,7>

Cb prclaj quc sc nckc sc÷gbgr gb prjnultj cs nc p B4\/ 1 ?35,7>

^uLacml
_asatg tu lgmgb nc vancjs0 ^uLa cmlag
ag ;.8 Ncslukrc cb pjncr nc DalrjsjotDgticdgtals

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