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SMNMPHBVOJ KO@]SOVMB TPOAMB


FHBOT KMTMJOVOB KO@]SOVMB TPOAMB
]SVF S]TKMTNOT KMFOQ]BA H
 Olonot 5 Kp. @oru, Fs. @mbfubaob,
@mbfubaob, Kmd. Kmfo
Kmfowuba,
wuba, Troamb =1080
=1080
Vmlp. (301?) ::0==:9 Mnohl5kmfowubasotu?C
Mnohl5kmfowubasotu?Canohl.dgn
anohl.dgn

PMBDOBO ]T]LOB KMAHOVOB


VOJ]B 030? ]SVF S]TKMTNOT KMFOQ]BA H

?. ]K
]KN
N

Smbob Qoktu Tun`


Voramt Km`utujob Tun`mr  Nhtro Km`utujob Hbfhkotgr 
Bg ]SOXO Kmahotob Vueuob Tosorob aaua Smloksobo mr 
sosorob Foyo kmreo  Obaaorob khbmreo
 eowo` ob Fobo
? 0 4 6 = 9 1 : 8 ?3 ?? ?0 ?4
O ]KN MTM
MTMBTH
BTHOL
OL
?. KHO ?.Smbfotoo Nmbfopotkob
Nmbfopotk ob foto h`u Tmnuo @unhl, Smtua Mbunmrotgr  Kofmr  Eobuorh - Tmnuo h`u Vfk
b h`u jonhl, h`u `mrsolhb fob h`u jonhl, `ulhb os pmtuaos
pmtuaos kmsj.H`u,
kmsj.H`u, @SN s/f jonhl, pmrlu
jonhl , h`u `oyh `mrsolhb ,fob kmsj.H pmtuaos Kms.Obok, Fmsmn`m `mrsolhb `hoyo
`mrsolhb fo
fobb `o
`oyh
yh `oyh ya `u fob
`oyh @FF, Kgjgrt,O
Kgjgrt,OVK,
VK, r fob `oyh fh
fob `oyh fh whl. `ln  Obok trobspgrt = fmso
kmreo tmrfoto tmrfoto fob
puskmsn fh = fmso tmrdot
tmrdotot
ot fh
os folon
folon ? kgjgrt
tj ?33%

0.Kmlos h`u Nmbhbakotkob


0.Kmlos H`u jonhl
jonhl  = kmlos Smtuao Ioshlh
Ioshlhtot
totgr
gr `hfob, Kofmr
`hfob, Eobuorh Vrobspgrt pmtuaos5 ?33% = @GK
jonhl pmbamtojuob fob fh whloyoj
whloyoj h`u jonhl s pmtuaos ahzh, s/f 0Gj x ? kat x = fs x fm
fmso
so yo ba  OFF
yoba
nmru`oj
nmru` oj shkop pmrhl
pmrhloku
oku kmreo fh = kmsmjo @hbwhl
@hbwhl,, , lmn`or 
lmn`or  Fmsmn`m ?0 `lb x Pp.=3.333,- nmloksobok
h`u tt
tta
a kms
kmsmjo
mjotob
tob h`u Suskmsno fmso tob h`u `olhk kmmllos h`u r > Pp.9.333.333,- ob kmlos h`u
jonhl,`mrsolhb,bhios
jonhl,`mrsolhb,bhios fob s folon ? jonh
jonhl,l, `uku
`uku KH KHOO jonhl
tun`uj
tun`uj kmn
kmn`ob
`oba a `oyh
`oyh tojub ,r
,ruo
uoba
ba pm
pmrt
rtmn
mnu-
u- @mlobeo nokob
yoba gpthnol ob,nob-nhb, sbodk, nhbun, sbodk5
notr
notros
os,, OB OBD D kh kht,
t, ?= GJ x? kat x =
trobspgrt fs x ?0 x
Pp.46.333,-
>Pp.=3.433.333,-
 

Smbob Qoktu Tun`


Voramt Km`utujob Tun`mr  Nhtro Km`utujob Hbfhkotgr 
Bg ]SOXO Kmahotob Vueuob Tosorob aaua Smloksobo mr 
sosorob Foyo kmreo  Obaaorob khbmreo
 eowo` ob Fobo
? 0 4 6 = 9 1 : 8 ?3 ?? ?0 ?4
4.Smrtmnu Nmbhbakotkob H`u jonh
jonhll 93 h`u Smtua Ioshlhtotgr  @FF Im`ruorh @mlobeo nokob ?33%
ob fob p mb
mba mt
mto ju
ju ob
ob f ob
ob rmsth jonhl os fgktmr,`hfob, Kofmr  fob nhbun,sbodk kmahotob @GK
pmbyulujo kmt
kmtron
ronphl
phlob
ob h`u jon
jonhlhl fhwhloyoj rmsth fh = kmsj.H pmtuaos
pmtua os prgn
prgnkms
kms ,  Oaustus 43 Gjx 0 kat x pmrtmnuob
b h`u jonhl rmsth
rmsth fln pmbaml
pmbamlglo
gloob
ob kmreo fmso `u ruoba pmrtmnu- ob , Pp.46.333,- h`u
h`u jonh
jonhll
rmsth kmjonhlobbyo smbfhrh puskmsn folon ? nob nhb, >Pp.0.363.333,- rmsth
os tojub sb
sbod
odk,
k,`u
`uku
ku KH
KHO
O tmrloksobo
LDF, Loptgp,
trobspgrt
6.Smbfonph Nmbh
Nmbhbabako
kotk
tkob
ob pm
pmro
rob
b H`u jonh
jonhll h`u Smtua Smtuaos
Smtu aos h`u, @FF, PV Eobuorh Vrobspgrt Smtuaos5 ?33% fmso
baob S6K okthi `unhl
`unhl fob kmluorao fob jonhl os Vrobspgrt,
Vrobs pgrt, @uku Kofmr  s/f ? Gjx? kat x = fs nmloksobo @GK
fo
folo
lonn Sm
Smrm
rmbd
bdob
oboo
oob
b kmluorao `o
`oru
ru fh Kmsj.h KHO, sthkmr S6K, Fmsmn`m x?0 `lb x kob
Smrsolhbob ubtuk fh whloyoj = fm so
so `u, r Pp.=3.333 grhmbtosh
nmbdmaoj kgnplhkosh kmreo folon ? >Pp.4.333.333 S6K
puskmsn tojub
os
=.Kubeubao Nmnp
Nmnpmr mrsh
shop
opko
kob
b h`u
h`u H`u Jonhl h`u Smtua Smtuaos h`u, @FF,
Smtuaos Kofmr  Eobuorh Vrobspgrt Smtuaos5 ?33%
?33% h`u h`u
b H`u Jonhl ub tu
tu k nm lo
lo jh
jh rko
rkob
b VN 4 fh jonhl os Vrobspgrt,
Vrobs pgrt, @uku PV s/f ? Gjx ? kat x = fs jonhl @GK
VN 4 fmbaob bokms oaor h`u whloyoj VN 4 Kmsj.h KHO, OBD kht Fmsmn`m x ?0 `lb x nmbfopotk
nmbemloba nmlojhrkob `oyh fmbaob kmreo fh = `u, r Pp.=3.333 ob 6 kolh
pmrsolhbob smlonot puskmsn fmso >Pp.4.333.333 pmloyobob
os folon ?  OBD smsuoh
tojub stobfor 
9.Kubeubao Nmnobtou
Nmnobt ou kms
kmsmjo
mjotob
tob H`u jonh
jonhll h`u Smtua @hfob, @FF, Kofmr  Eobuorh Vrobspgrt Smtuaos5 ?33%
?33% h`u h`u
b H`u jonhl h`
h`u
u fob
fob nmlo
nmloku
kuko
kobb Pm st
st h f h jonhl os tr
trob
obsp
spgr
grt,
t, `uku
`uku PV s/f ? Gjx ? kat x = fs jon
jonhlhl rmsth @GK
rmsth
Pmsth thbfok lobeut whloyoj rmsth fh Kmsj.h KHO, OBD kht Fmsmn`m x ?0 `lb x tmrpobtou
kmreo = fm so
so `u, r Pp.=3.333 fob
puskmsn folon ? >Pp.4.333.333,- tmrtobaobh
os tojub glmj tmboao
kmsmjotob

1.Kubeubao Nmnobtou
Nmnobt ou kmskmsmjo
mjotob
tob H`u bhiosbhios h`u bhios Smtua @FF,@hbw
@FF, @hbwhl,
hl, @uku @SN Eobuorh Vrobspgrt Smtuaos5 ?33%
?33% h`u h`u
b H`u bhios h`u bhios rmsth fob rms tthh fh rmsth fh os KHO, SBD kht, Kofmr  s/f ? Gjx ? kat x = fs bhio
bhios
s rm sthh @GK
rmst
rmsth nmlokukob thbfok lobeut whloyoj = fm soso kmsj.h trobspgrt Fmsmn`m x x ?0 `lb nmbfopot
kmreo folon ? `u r Pp.=3.333 > pmloyobob
puskmsn tojub Pp.4.333.333,- bhios smsuoh
os stobfor.
 

Smbob Qoktu Tun`


Voramt Km`utujob Tun`mr  Nhtro Km`utujob Hbfhkotgr 
Bg ]SOXO Kmahotob Vueuob Tosorob aaua Smloksobo mr 
sosorob Foyo kmreo  Obaaorob khbmreo
 eowo` ob Fobo
? 0 4 6 = 9 1 : 8 ?3 ?? ?0 ?4

:.Kubeubao
b H`u bhios Nmnobt
Nmn
h`u obtou
fob ou kmskmsmjo
pmrshopobmjotob
K@tob H`u bhios
bhios
fh wloyoj
wloyo j 61? h`u
bhios Smtua
os @hfob
@hfobKHO,
`uku , tro
trobsp
SBDbspgrt
grt,,
kht @SN
Kofmr  Eobuorh
s/f Vrobspgrt
? GJ x ?Smtuaos5
kat x = ?33%
?3 3%
bhios fh h`u
bhios h`u
= @GK
fob kmreo folon ? kmsj.h Fmsmn`m fm
fmso
so x ?0 ?0 `l
`lb
b x fmso
prgngsh puskmsn tj fh = `u r Pp.=3.333 ,- nmbfopot
K@ os fmso > Pp.4.333
Pp.4.333..333,- pmloyobob
Bhios
smsuoh
stobfor 
8.Smlodoko Nm
Nmba
bamt
mtoj
ojuh
uh sm`o
sm`o`` Smbglgba Kosus Smtua @hfob, fgktmr, PV Eobuorh   - ?33% Vhfok
b Kosus km- kmnothob h`u/Bmgbotus Kmluorao kmnotho os pmbglgba, kmluorao,, Kofus s/f Kosus pmrlu
nothob b kmsj.h `uku KHO, trobspgrt Kofmr  Fmsmn`m kmnothob `hoyo
H`u h`u/bmg `u, r  h`u/Bmgbot
/Bmgbotol botus  Obok ( bshfmbthl ol fhlokukob
folon ? ) Gtgpsh
tojub fh vmr`ol
= fmso

?3.Smn`oj Nmbhbakotkob Fgktmr, ?1 `hfob Kggrfh FTGA, FTO, FKK Eu


Eullh fo b Vrobspgrt bor-sun ?33%
osob kosus p mb
mba mt
mto ju
ju ob
ob f ob
ob @hfob fgktmr  botgr 
4 fgktmr  Notmrh, ruoba PT Gktg`mr  ? Gj
Gj x 0 ka katt x kmahotob @GK
Pmsth kmtr
kmtron
onphphlo
lob
b `hfo
`hfobb Suskmsn puskmsn KHO pmrtmnuob, Pp.?.333.333 tmrloksobo
fmbaob folo
folonn pmba
pmbaml
mlgl
gloo
oobb os, @hfob os LDF,loptgp > Pp.0.333.333,-
FTGA/ kosus rmsth h`u fob `oyh Fmso fh kmfowub trobsp
trobspgrt
grt,, nok
nokob
ob @m lo
lo be
be o no ko
ko b
FTO puskmsn a ? nhbun, sbodk nhbun, sbodk 5
os folon
folon ? 0 3 G jx jx 0 ka
katt x
tj Pp.46.333,-
>Pp.?.493.333,-

??.Toiorh Nmbhbakotkob
Nmbhbakot kob dokup
dokupob
ob S]T Nmlokso Smtua @hfob, Tgphr, ng`hl, SKK Nmbahkuth  - Smsmrto K@  OS@B
K@ oksmptgr `oru fhwhloyoj bokob 0 os  Olkgb, olot jo`hs Ko`.  eofwol forh `oru /OS@
kmreo kolh SLK@ pokoh VBH pmbymlmba nhbhnol F
puskmsn pmlyobo Sglrh aoro 13%
os b soiorh
soiorh
K@

?0.Smbyulu Nmbhbakotkob Dotm


Dotmbb fh 03 Kggrfh Ioshlhtotgr,, tmnpot K]O Eubh, Vrobspgrt pmtuaos5 ?33 % @GK
job Kmsprg pm
pmba
bamt
mtoj
ojuo
uob
b Dotm
Dotmb
b whloyoj posoba botgr  pmbyul
pmbyulujo
ujob,
b, LDF
LDF,, Ngfhb Tmptmn` 4 Gj x0kat x kmahotob
Dotmb tmbtoba Kmsprg kmreo dotmb fh KHO loptgp, loyor, Fmso mr Pp.=3.333> tmrloksobo
 

puskmsn = fm so
so sbodk,nhbun, Pp.433.333
os whloyoj trobspgrt
trobs pgrt pmtuaos,
pmtuaos, @mlobeo nokob
kmreo lmoilmt nhbun, sbodk5
folon ? 03 GJ x Pp46.
Pp46.333
333
tojub x 0 kolh >
Pp.?.493.333
?4.Smlothjo Smbhbakotob hlnu @hfob 4 groba Kggrfh @hoyo pmlothjob FKK Eobuorh — @hoyo5 ?33% Twofo
b N] pmbamtojuob fob puskmsno `hfob botgr Vmnpot pmlothjob H@H Fmsmn`mr  4 gj x ? kolh x kmahotob yo
kmtronphlob `hfob folon s yoba puskmsn H@H Ioshlhtotgr  ( hbshfmbthl Pp.?.333.333 tmrloksobo
pmbamlgloob h`u fob `oyh TVP jo`hs os yoba Suskms ) > Pp.4.333.333
noso TVP nos
`mrloku jo`hs
noso
`mrloku
fh tojub
030?
?6.Kubeuba Nmnobt
Nmnobtou ou kms
kmsmjo
mjotob
tob Bmgbotus bmgboto Smtua @hfob, @SN Eobuorh Vrobspgrt pmtuaos5 ?33%
ob bmgbotus
bmgbo tus fob thbfok
thbfok 3-0: jr fh l fh = os @FF, trobspgrt kofmr  s/f ?Gjx=fmsox ?0 `lb Bmgbotol fh
Bmgbotol lobeutt fh whloy
lobeu whloyoj
oj kmreo whloyoj fmso obok `uku KHO, SBD kht Fmsmn`m Pp.=3.333 = fmso
puskmsnos kmreo whloyoj r >Pp.4.333.333 nmbfopot
puskmsn kmreo pmloyobob
os folon ? bmgbotol
tojub smsuoh
stobfor 
?=.Kubeuba Nmnobt
Nmnobtou ou kms
kmsmjo
mjotob
tob Bmgbotus bmgbotol Smtuao @hfob, @SN Eobuorh Vrobspgrt pmtuaos5 ?33% @GK
ob Bmgbotol bmgb
bmgbot
otus
us rrmsmsth
th fob
fob rmsth fh rmsth fh = s obok @FF, trobspgrt, kofmr  s/f ?Gj x = fmso x ?0 Bmgbotus
(rmsth) thbfok
thbfok lobeut
lobeut fh whloyoj
whloyoj whloyoj fmso `uku KHO, SBD kht Fmsmn`mr  `lb
`lb x Pp
Pp.=
.=3.
3.33
3333 rmsth fh =
kmreo puskmsnos kmreo folon
folon ? >Pp.4.333.333 fmso
puskmsno tojub fhpobtou
s fob
fhtobaobh
smsuoh
stobfor
?9.Smbeorhb Nmba
Nmbamt
mtoj
ojuh
uh eunl
eunloj
oj Nurhf Nurhf Smtua Sm tu
tu ao
ao s bok, Auru
o bo  Oaustus Vrobspgrt pmtuaos5 ?33%
aob sosorob
sosoro b SO]F
SO]F/VK
/VK fob SO
SO]F
]F,, fh `o
`oru
ru fh os @FF, smbtmr, SO]F Tmptmn` ?Gj x 40 x ? kolh nurhf `oru @GK
kmsmjotob sto
stotus
tus kmsmjo
kmsmjotb
tb obok
obok whloyoj ?3 obok stmtgskgp, olot ukur  /VK mr  xPp=3.333 SO
SO]F
]F /VK
o bo
bo k p ro
ro smkgloj kmreo SO]F V@+@@, OVK, > Pp?.933.333 fhpmrhkso
smkgloj puskmsnos f ob
ob 0 0 trobspgrt Vrobpgrt pmtuaos5 nmloluh
SO]F fob VK fh ?Gj x 40 x ? kolh x Smbeorhbao
VK whloyoj Pp.0=.333 b
kmreo > Pp.:33.333 Kmsmjotob
 

folon ?
tojub
?1.Smnmrhk Nmnobtou
Nmnobt ou kmskmsmjo
mjotob
tob Nurhf ?3 Smtua Sm tu
tu ao
ao s bok, Auru
o bo Im`ruorh, Vrobspgrt pmtuaos5 ?33%
soob obok pro smkgloj SO]F SO]F SO]F os @FF, smbtmr, VK Normt, ? Gj
Gj x4
x4 0x
0x0 ko
kollh nurhf VK @GK
kmsmjotob fob VK fob fmtmksh fhbh fob VK fh fob 00 obok stmtgskgp, olot ukur  Nmh, Eubh, xPp=3.333 fhpmrhkso
o bo
bo k p ro
ro tun`uj kmn`oba whloyoj VK fh = V@+@@,OVK, Gktg`mr, > Pp4.033.333 nmloluh
smkgloj smdoro `mrkolo kmreo fmso trobspgrt Bgpmn`m Vrobpgrt pmtuaos5
pmtuaos5 Smnmrhksoo
SO]F fob puskmsn folon ? r ?G
?Gjx
jx40
40x0
x0 kolh
kolh x b `mrk
`mrkol
olo
o
VK os tojub Pp.0=.333 Kmsmjotob
> Pp.?.933.333
?:.Smbeorhb Nmba
Nmbamt
mtoj
ojuh
uh eunl
eunloj
oj Nurhf ?8 TFTF,, Smtua Sm tu
tu ao
ao s o bo
bok, Auru  Oaustus, Vrobspgrt pmtuaos5 ?33%
aob sosorob ]KT fob stotus TF,TNS, 4 TNS os @FF, smbtmr, ]KT, Tmptmn` 4 Gj x ? x 04 x nurhf @GK
kmsmjotob kmsmjotob obok smkgloj fob TNO fob ? obok stmtgskgp, olot ukur  Smtua mr  Pp.=3.333 TF,TNS,T
obok TF,TNS fob TNO otou otou TN
TNK K fh V@+@@,OVK, os >Pp.4.6=3.333 NO otou
smkgloj smfmroeot smfmroeot whloyoj trobspgrt ]KH, smfmroeot
fh whloyoj kmreo Fgktmr  fhpmrhkso
kmreo Suskms nmloluh
puskmsn nos pmbeorhbaob
os folon ? kmsmjotob
tojub

?8.Smnmrhk Nmnobtou
Nmnobt ou kms
kmsmjo
mjotob
tob Nurhf ?8 TFTF,, Smtua Sm tu
tu ao
ao s o bo
bok, Auru Normt , Vrobspgrt pmtuaos5 ?33%
soob obok smkgloj TF,TNS TF,TNS, 4 TNS os @FF, smbtmr, ]KT,S  Oprhl 4 Gj x ? x 04 sklj nurhf @GK
kmsmjotob fob TNO otou smfmroeot fob TNO fob ? obok stmtgskgp, olot ukur  mtuaos x Pp.=3.333 TF,TNS,T
obok otou TN
TNK K fh V@+@@,OVK, ]KH, >Pp.4.6=3.333 NO otou
smkgloj smfmroeot whloyoj trobspgrt Fgktmr  smfmroeot
fh whloyoj kmreo fhpmrhkso
kmreo Suskms nmloluh

puskmsn
os nos
folon ? pmnmrhksoo
b
tojub kmsmjotob
`mrkolo
03.Smbyulu Nmbhbakotkob Pmnoeo fh  shswo Smtua Smtuaos ]KT, Kmpol  Oprhl , Vrobspgrt pmtuaos5 ?33% @GK
job Kmsprg pmbamtojuob Pmnoeo whloyoj fh TNS os Srgnkms,KHO, o Tmptmn` 4 GJ x 0 x 6 x kmahotob
Pmnoeo tmbtoba Kmsprg kmreo fob obok smbtmr,
smbtmr, stmt
stmtgskgp,
gskgp, Tmkgl mr  Pp.=3.333 tmrloksobo
puskmsn TNK olot ukur   oj >Pp.?.033.333
os whloyoj V@+@@,OVK,
kmreo trobspgrt
folon ?
tojub
 

0?.Smn`mrh Nmbaamrokkob
Nmbaamrokk rmnoeo Pmnoeo
ob rmnoeo Thswh Smtua Auru
Auru ]KT, Ahzh,, ]KT,
]KT, Ahzh  Oprhl , Vrobspgrt pmtuaos5 ?33% @GK
ob to `l
`lm t putrh ubtuk jhfup smjot putrh fh TNS os KHO, Vo`lmt Im, Olot Ahzh, Tmptmn` 4 GJ x 0 x 6 x kmahotob
ton`oj fob nmbdmaoj obmnho whlyoj fob obok dmk J@ KHO mr Pp.=3.333 tmrloksobo
foroj pofo kmreo TN
TNK K fh >Pp.?.033.333
rmnoeo puskmsno whloyoj
putru s kmreo
puskms
nos
folon ?
tojub
00.Tthnulosh Tkrh
krh bh
bhb a km
kmll oh
ohb ob
ob @o
@oyh
yh fo
fob
b 60: `oyh Smtua @hfob, PV Eobuorh  - ?33% Vhfok
Fmtmksh fob tun`uj kmn`oba `olhto @olh
@olhto
to fh fob os @F
@FF,
F, tr
trob
obsp
spgrt, kofmr 
grt, s/f `oyh/`olhto fh pmrlu
hbtmrvmbsh fh whloyoj kmreo whloyoj ?9=3 obok, `uku KHO, OSM Fmsmn`m = fmso fh `hoyo
Fhbh tun`uj puskmsnos kmreo `olhto
`olhto fh @FF r 030? Tthnulosh,
kmn`oba puskmsno 4: Fmtmksh
Fmtmk sh fob
s pgsyobf Hbtmrvmbsh
u fh = Fhbh Vun`
Vun`ujuj
fmso Kmn`oba

04.Kubeuba Nmbfoto fob Kgr`ob Kgr`ob Smtua @hfob, @FF, PV Eobuorh  - Kgr`ob Vhfok
ob kgkgr`
r`ob
ob nm
nmbo
boba
baob
obhh kgr`ob KFPV fob
kgr`ob KFPV fh os fgktmr, KHM SKK s/f KFPV yoba pmrlu
KFPV KFPV kmluorao = fmso obok, Kofmr  Fmsmn`m nmlopgr  `hoyo
fh whl.kmreo pmtuao KSOH r 030? tmrtobaobh
puskmsno s h`u (hbshfmbthl ?33%
s )

06Kubeuba Nmbfoto fob Pmnoeo Pmnoeo Smtua @hfob Fm


Fmso, KHO PV, Eobuorh  - ?33% Vhfok
ob rmnoeo
rmnoeo nm
nmbo
boba
baob
obhh rm
rmno eo `mr-
noeo `mrnos os SKK, s/f Pmnoeo pmrlu
`mrnosolo
j `mrnosoloj nosoloj
fob oloj
fmsofh = obok tgno Fmsmn`m
r 030? `mrnosoloj
tmrtobaobh `hoyo
kmluorao (hbshfmbthl
fh whl.kmreo )
Susk
0=.Kmlos Nmbhbakotkob H`u forh 1=3 h`u Smtua @hf ob
ob , Fg kt
ktm r,
r, Kofmr, Eobuorh Vrobspgrt pmtuaos5 ?33% @GK
h`u `oyh fob pmbamtojuob fob obok
obok ushusho
o `olhto
`olhto fh os Lmn`or `olhk, SKK, s/f 0 GJ x ?0 kat x = nmbahkuth
`olhto nmru`oj shkop pmrhloku ?- = tojub = fm soso obok, notmrh,sbodk, SLK@, Bgpmn`m fmso x ? k o ollh x km
kmll os
os h` u
h`
h`u
u tt
tta
a kmsm
kmsmjojoto
tob,
b, fh whloyoj
whloyoj folon ? @hfob nokob-nhbun, Vgno r 030? Pp=3.333 > `oyh fob
pmrowotob smrto kmreo tojub Fmso thkor, Pp.9.333.333 `olhto
pmnobt
pmn obtouo
ouob
b tun`uj
tun`uj puskmsno @mlobeo sbodk
kmn
kmn` ob
ob a ` oyh
oyh f ob
ob s pmsrto5
`olhto yoba gpthnol Kmfowuba 03 Gj x ?3 kat x =
 

? fmso x ? kolh x
Pp.?0.=33
> Pp. ?0.=33,333
09.Tupmrvhs Nmbh
Nmbhba
bako
kotk
tkob
ob nutu
nutu SKF, = SK
SKF,
F, Kggrfh Smtuaos h`u, Obok, Srga.ah Normt Vrobspgrt pmtuaos5 ?33% SKF @GK
h ioshlhtothi  pmloyobob KHO Suskmsno 0 Sustu
Sustu botgr Ahzh
Ahzh,, Hn
Hnub
ubhs
hsosh, zh,hnub
osh, fob
fob Eulh
Eulh 4Gjx4xPp.=3.333x fo
fob
b Su
Sust
stu
u
s fh fh = KHO G`ot,
G`ot, `mbfoj oro hsosh,
`mbfojoro 03?: = tmloj
whloyoj fmso `oroba, trobspgrt iornosh >Pp.4.333.333 fhsupmrvhsh
kmreo ,`mbfo
puskmsno joro
s `oroba

01.Smrtmnu   Nmlokukob ngbhtgrhba Kofmr  0= Fgktmr  Fgktmr, `hfob, LDF, @FF, Normt Vrobspgrt pmsmrto 5 ?33% @GK
ob mvoluosh
mvolu osh kmahotob
kmahotob smrto pgsyobfu kofmr  Suskm Not mr
mr hh,, sb
sboo dk,
dk, SKK 030? = G J x ? ka t x = Kofmr `hso
pmn`hbob nmbhbakotkob fh whloyoj
whloyoj pgsyobf snos, nokob-nhbun, Kmd. fmso x ? kolh x nmlokukob
Kofmr  p mb
mba mt
mto ju
ju ob
ob f ob
ob kmreo u folon Smtua trobspgrt
trobspgrt pmsmrto,
pmsmrto, Srgnk Pp.0=.333 fmtmksh
fmtmk sh fhbh
pmbfonphb kmtr
kmtron
onphphlo
lob
b kofm
kofmr 
r  puskmsno ? tojub os h`u tmnpot pmrtmnuob ms >Pp.90=.333 fob
a h`u jonhl
jonhl folon fmtmksh fhbh fob s @mlobeo nokob fob pmbambolob
rmsth pmba
pmbamb
mbololob
ob io
iokt
ktgr 
gr  Kmfowuba Tbodk pmsmrto 5 rmshkg smrto
rmshkg smrto nmnobtou
nmnobtou ? = G J x ? ka t x = nmnobtou
kmsmjotob h`u jonhl. fmso x ? kolh x kmsmjotob
Pp.63.333 h`u jonhl.
>Pp.?.333.333
@mlobeo nokob fob
Tbodk pmtuaos 5
6 GJx ? kat x ? kolh
x Pp.63.333
>Pp.?93.333

0:.Smrtmnu
ob Nmbhbakotkob
Sm ba
ba mt
mto ju
ju ob
ob f ob
ob @hfob
Fms
Fmsoo fob @hfob Smtua
= @hfob
Fmso, os Boro o FKK,
Kmsa
Kmsao n`mr   Kmsao
TuLDF, FKK, Eulh, @m lo
lo be
Bgpmn`m nhbun,be o sbodkn5 o ko
ko b ?33% `hfob
`hso @GK
Smn`hboob Kmtronphlob @hfob Fmso @hfob ?0 kmsj.H Not mr
mr hh,, sb
sbo
o dk,
dk, r 030? 03 Gjx? nmloksobo
SQT KHO fo
fob
b @h @hfo
fobb Sm
Smn`
n`hb
hbo
o Smn`hbo @hfob `u fob nokob-nhbun, xPp.46.333 kob
Qhloyoj folon Qhloyoj Smn`hb  Obok trobspgrt
trobspgrt pmsmrto,
pmsmrto, >Pp.9:3.333 Smnobtouo
Smnobtouob KHO o tmnpot pmrtmnuob b KHO
Qhloyoj fmbaob
`mbor 
smjhbaao
dokupo KHO
nmbhbakot
0 S PG
PGNK M
MT
T
?.TN
?.TNF
F Km
Kmah
ahot
otob
ob su
surv
rvmy
my fo
fob
b Puno
Punoj
j Vm
Vmrs
rsmf
mfhh Sr
Srgn
gnk
k Tu
Turv
rvmy
mygr
gr 0= gr
grob
oba,
a, @S
@SF,
F, @u
@ulo
lob
b Vr
Vrob
obsp
spgr
grtt pm
pmtu
tuao
aos
s Dopo
Dopoho
hob
b @G
@GK
K
 

pmbfotoob tmbtoba tobaao fh obyo ms ofnhbhstrotgr = Kmpol  Oprhl 030? survmy5 =3 groba x TNF ?3
?33% fob
joropob km`utujob suotu foto groba, supmrihsgr = o = fmso x ? kolh x @L]F
smrto nosoloj yoba ofo whloyoj hbigrno groba fmso, Pp.0=.333> Pp.
fhwhloyoj kmlgnpgk tmrtmbtu sh Kofmr 9.0=3.333
joropob kmsmj
, otob, supmrvhsgr = groba
km`utuj Lhbsmk x = fmso x ? kolh x
ob , Pp.=3.333 > Pp.
nosyor  Lhbprg ?.0=3.333
okot a Kgbsunsh
smthop pmrtmnuob TNF 43
fmso groba x = fmso x ?
sm`oaoh kolh x Pp.43.333 >
oduob Pp.6.=33.333
P]K
0.NNF Kmahotob Nosyorok Vmrsmfh prgnk  Ofnhbhstrotgr = @FF, @ulob nmh Kgbsunsh pmsmrto Dopohobpml @GK
nmbahfmbthihkosh, ot fob obyo ms groba fob `hfob Kmpol 030? 43 groba x oksoboob
nmbaobolhso, nmn`uot tgkgj nosuko fmso = groba ofmso Pp.43.333 x = fmso ?33%
prhgrhtos nosoloj ubtuk nosyorok b , x ? kolh >
nmbfopotkob rmbdobo ot prhgrhtos Kofmr Pp.6.=33.333
thbfok lobeut ya joropob kmsmj Vrobspgrt pmtuaos
fhtmnukob forh joshl fob otob, = groba x = fmso x
survmy forh nosyorokot km`utuj Lhbsmk Pp.=3.333
&tgkgj nosyorokot ob fobLh >Pp.?.0=3.333
nosyor  bprga
okot
smthop
fmso
sm`oaoh
oduob
P]K
4.Smbfotoob Nmbfopotkob hbigrnosh Punojto Punojt Srgnk Turvmygr, @FF, @ulobnor  Vrobspgrt pmtuaos Dopohobpml @GK
SJ@T tmbtoba pmru`ojob baao`mrf obaao ms  Ofnhbhstrotgr, OVK Kofmr mt — Pp.=3.333 x groba oksoboob fob
Punoj pmrhloku jhfup `mrshj osorkobs fh = kmsmj gktg`mr x = fmso x ?3 kolh ?33% @L]F
Vobaao smjot fh nosyorokot onpmlpmb fmso otob 030?
`mrfosorkob ?9 fotoob fh
hbfhkotgr stobfor SJ@T whloyojpu
fh whloyoj kmreo skmsnosk
puskmsnos Kmfowuba mfowuba
? ?
6.Smbf
6.Smbfoto
otoob
ob Nmbfop
Nmbfopotk
otkob
ob hbigrn
hbigrnosh
osh ?8 TF,
TF, 0 Nhb
Nhbhno
hnoll prgnk Smtuao
Smtuaospr
sprgnk
gnkms,
ms, Lhbprg
Lhbprg @ulob
@ulob Vrobsp
Vrobspgrt
grt pmtuao
pmtuaos
s Dokupo
Dokupobpm
bpm @GK
 

SJ@T tmbtobapmru`ojob TNS fob 13% ms ]KT, Kmslhba a, Tmptmn` 4 groba x 00 kolh x loksoboob2
hbsthtush SJ@T `mrfosorkob ? TNK forh Lhbsmk mr 030? Pp.=3.333 13%
pmbfhfhkob hbfhkotgr stobfor ]KT fh tgtol , smkglojsuf
whloyoj kmreo sosorob Tmkgl ojnmlokuk
puskmsnos Kmfowuba ojob ob SJ@T
?
=.Smbyulujo Nmn`mrhkob hbigrnosh = fmso 83% prgnk Srgnkms, @FF, @ulobeobu Vrobspgrt pmtuaos Dopohob @GK
bkmlgnpgk pmbamtojuob fob forh ms smnuoSmnmaoba Vgkgj orh — 0 groba x = fmso x ?33%
sgsholhsosh suotu tgtol prgaron, nosyo Bgvmn`m = kolh x Pp.=3.333
prgaron yoba smfoba kmahotob notmrhpmbyulujob, rokot, r 030? @mlobeo sbodk 03
fhdobobakob noupub LDF, Lmoilmt, Lhbprg groba x = fmso x =
nosoloj hbshfmbthl yoba  eofwolkmahotob a, kolh
smfoba tmreofh LHbsmk
,
Kofmr
kmsmj
otob
9.Pmirmshba Nmbhbakotob 06= groba ?33% prgnk Srgnkms, @FF, @ulob @mlobeo sbodk Dopohob @GK
kofmr pmbamtojuob fob kofmr kofmrkm ms pmnmaoba kofmr  Tmptmn` nobnhb 06= groba pmloksoboo
pgsyobfu kmtronphlob kofmr kmsmjoto smjotob prgaron. Notmrh kmsmj mr 030? x ? kolh x b ?33%
thbakot pgsyobfu b fh LDF otob Pp.6=.333
puskmsnos whloyoj  eofwolkmahotob Borosun`mr =
puskmsn groba x = kolh x
os Pp.?33.333
kmfowub
a?

1.Aotjmrhba Nmbeolhb km`mrsonoob 0= groba pmbauru prgnk Smbaurus IKF, @FF, @ulob ]oba soku obaagto Dopohob @GK

kofmr
thbakotIKF fob kmkgnpokob
obaagto IKF folon pmrwokhlo
b s IKF ms Vrobspgrtosh Smbau
rus / nmh 030? IKF
kolh x 0= groba x ?
Pp.1=.333 pmloksoob
?33%
ko`upotmb nmloyobh nosyorokot obaag
fh`hfoba kmsmjotob to
IKF
:.Eon`grm Nmbeolhb km`mrsonoob Smrwokhlo 68 prgnk Kofmr kmsmjotob, @FF, @ulob eubh ]oba soku pmsmrto5 Dopohob @GK
kofmr fob kmkgnpokob b kofmr groba ms trobspgrtosh Kofmr 030? 68 groba x ? kolh x pmloksoboo
kmsmjotob obaagto/kofmr kmsmjoto kofmr kmsmj Pp.1=.333 b ?33%
kmsmjotob fh whloyoj b 68 kmsmjot otob
puskmsnos kmfowuba ? groba ob
8.Toiorh
8.Toiorh krhfo Nmbeolhb
Nmbeolhb km`mrsonoo
km`mrsonoob b Sronuko 03 prgnk To ko
ko `o
`o kt
kt h j
ju
uso
sof
fo Tm kg
kg l @ulob ]oba soku pmsmrto Dopohob @GK
fob kmkgnpokob smrto pobfmao/ groba ms oj gktg`mr 00 groba x ? kolh x pmloksoboo
nmbhbakotkob obaagto  Obaagto kworo 030? Pp.1=.333 b ?33%
 

pmbamtojuob obaagto T@J T@J b


T@J
?3.Smn`hboo Nmnhlhkh pmbamtojuob Toko 03 prgnk Notmrh, LDF T@J, @ulob @mlobeo Tmt NoNhb5 Dopohob @GK
b T@J fob kmtmronphlob @okth groba ms Tmkgl Normt fob 03 groba x 0 kolh x pmloksoboo
fh`hfoba kmsmjotob Jusofo T@J oj, smptmn`m Pp.?3.333 b ?33%
Kworo r 030? ]oba soku pmsmrto
b 03 groba x 0 kolh x
Pp.03.333

4 KMTM
KMTMJO
JOVO
VOB
B
LHBAK]BAOB
o.Kms ?.Hbspmksh Nmnobtou fob VV], ?33% Kmslhb Vr
Vrob
obsp
spgr
grtt pm
pmtu
tuao
aos
s @h
@hfo
fob
b Eobuorh 0 gr x =3.333x = fs ?03 GJ @GK
mjoto Kmsmjotob nmbhbakotkob sobhtosh VSN, HPV a Fmso, s/f x ?0
b Lhbakubaob Sobaob, Srgnk Fmsmn`m
Lhbak TO@, ms r 03?8
ubao EOAO
b fob
runoj
-Vrobspgrt Kofmr  @hfob Vrobspgrt pmsmrto5
Nmbhbakotkob -Tbodk Fmso, =3 gr x 0=.333,-
0. Smn`hboob
pmbamtojuob, Kofmr  -Nokob Srgnk Tbodk 5 Vmrloksobo
kofmr TV@N ( =3 groba
groba Kmslhb
Kmslhba
a  Oprhl @GK
kmtronphlob kofmr Kmslhba ms =3 gr x ?0.=33,- kmahotob
Kmslhba )
Kmslhba Nokob 5
=3 gr x 4=.333,-
4. Ngbhtgrhba Nmnobtou pmloksoboob Kofmr, = fmso Kmslhb Vrobspgrt Smtuaos @hfob  Oaustus Vrobspgrt pmtuaos 5 Vmrloksobo @GK
pmloksoboob TV@N fh nosyorokot nosyorok a Tbodk Fmso, 0 gr x = x =3.333,- kmahotob
TV@N ot Nokob Smlok Tbodk 5
sobo 43 gr x = x ?0.=33,-
]KN Nokob 5
43 gr x = x 4=.333,-
6.Smn`hboob Nmn`hbo pmloksoboob Vgno = fmso Kmslhb Kgbsunsh 5 sbodk @hfob  Oprhl Kgbsunsh 5 ?=3 3J @GK
TV@N TV@N Kofmr a Nokob nhbun fmso Tbodk 5 43 gr x
Kmsmjoto Smlok ?0.=33 x =
b sobo
]KN
=.Smn`hboob Nmbdmaoj kmrodubob Kobthb 04 Kmslhb Vrobspgrt ]KT Oaustus Vrobspgrt Smtuaos 69 GJ @GK
Kobthb nokobob nhbunob Tmkgloj smkgloj a 0 gr x 04 x =3.333
Tmkgloj. obok smkgloj Kgbsunsh5
4= gr x 40 x ?0.=33

9. DVST Smn`smkgloj
obok hosoob DVST TF / NH ?8 TF Kmslhb
a Vrobspgrt
Kgbsunsh Smtuaos
5 Tbodk Smlok
sobo  Oaustus Vrobspgrt
0 gr x ?8 xSmtuaos
=3.333 4: GJ @GK
 

]KN Kgbsunsh5 sbodk


4= gr x 40 x ?0.=33

`.Km ?. Pgdkpgrt Nmbamtojuh Dolgb ?33% Kmsmj Vrobspgrt Smtuaos Fgktmr  Normt, Vrobspgrt 5 = gr x 4 ?3 GJ @GK
smjo dolgb thbakotkm`uaorob dolgb  eonooj otob Kgbsunsh 5 sbodk S0  Oprhl kolh 93 GJ
tob  eonooj Joeh  eonooj joeh joeh Glojro Nokob nhbun Smlok Tbodk 5 03 gr x
Gloj ao sobo ?0.=33 x 0
roao ]KN Nokob nhbun5
03 gr x 4=.333 x 0
kolh

0. Pgdkpgrt Nmbamtojuh thbakot Koryowob ?33% Kmsmj Vrobspgrt Smtuaos Fgktmr   Oprhl Vrobspgrt 5 = gr x 0 ?3 GJ @GK
Koryowob km`uaorob koryowob Suskmsn otob Kgbsunsh 5 sbodk S0 Eubh kolh 93 GJ
os Glojro Nokob Smlok Tbodk 5 =3 gr x
Kmfowub ao sobo ?0.=33 x 0
aH ]KN Nokob nhbun5
=3 gr x 4=.333 x 0
kolh

d.Km ]sojo Nmnobtou kmsmjotob Hbfustrh ?33% Kmsmj Vrob


Vrobsp
spgr
grtt S
Smt
mtua
uaos
os Smlo
Smlok
k Eulh 4 gr x =3.333 x ? x 9 GJ @GK
smjo Kmsmjotob pmkmreo / koryowob otob sobo 0
tob Kmreo Kmreo ]KN
Kmreo
6 AHUH
 

= S0S ?.Smloksobo Nmbamtojuh ioktgr Smbf


Smbfmr
mrht
hto
o Qhlo
Qhloyo
yoj
j Kggrfh Vrobspgrt k
ko
ofmr Srgnk Eob s/f Vrobspgrt 93 Gj x ?33% @GK
ob kosus pmbym`o` wo`oj fob yoba botgr  ms Fms Pp.=3.333 x 03 kolh kofmr @F@
pmbym`o` nmbmbtukob doro tmrhfmbth S0p Kmslhb tmrtobaobh
wo`oj ( SM ) pmbobaaulobaob ihkosh
kosus a
@hfms
@hfob
Fmso
0.Tgsholhsosh Nmn`mrh pmbamtojuob Kofmr Kofmr Kggrfh Vrobspgrt k
ko
ofmr Srgnk Im`ru
m`ruor
orhh Vr
Vrob
obsp
spgr
grtt =
=3
3GGj
jx ?33% @GK
Kofmr  kmpofo kofmr tmbtoba  eunobthk  eunobthk botgr  ms Pp.0=.333 x ?kolh kofmr 
 eunobthk pmloksoboob STB yoba S0p Eunothk
`mbor. Srgnk fotoba
ms

4.STB kofmr  Nmbaupoyokob STB Nosyorok Fomroj Kggrfh Vrobspgrt Kofmr @hfob Eob s/f Vrobspgrt =3 Gj x ?33% @GK
 eunobthk yoba `mbor glmj kofmr  ot whloyoj botgr  fmso Eubh Pp.0=.333 x 9kolh kmahotob
mbfmnhs S0p ST
STBB glmj
glmj
F@ kofmr 
`mreolob
fmbaob
`ohk
6.STB Nmbaupoyokob STB Nosyorok Fomroj Kggrfh Vrobspgrt p m
mttuaos Smrob Eob s/f Vrobspgrt pmtuaos ?33% @GK
pmtuaos yoba `mbor glmj ot whloyoj botgr  akot Fms :3 GJ x Pp.=3.333 kmahotob
puskmsnos pmtuaos puskmsnos mbfmnhs S0p fmso ST
STBB glmj
glmj
F@ kofmr 
`mreolob
fmbaob
`ohk
=.Smn`hboo Nmbhbakotkob Dolgb ?33% Kggrfh Notmrh, Tbodk fgktmr Eob fob Tbodk 5 ?33% @GK
b fob pmbamtojuob dolgb joeh  eonooj Dolgb botgr  Normt ?= GJ x Pp.  eonooj joeh
pmbyulujob joeh  eonooj S0p ?0.=33 x 0 kolh smjot
tmbtoba joeh joeh
smjot Dolgb
 eonooj
joeh
9. Pgdkpggt Nmbhbakotkob Dolgb ?33% Kggrfh  Olot ukur kmsmjotob, Fgktmr  Eob fob Tbodk 5 ?33% @GK
Joeh Km`uaorob Kmsmjotob  eonooj Dolgb botgr  sbodk , Normt ?= GJ x Pp.  eonooj joeh
joeh joeh  eonooj S0p Kmsgr  ?0.=33 x 0 kolh smjot
joeh

1.Smlodokob
Joeh Nmbamtojuh fob
nmbahfmbthihkosh Dolgb
 eonooj ?33%
Dolgb Kggrfh
botgr  Vrobspgrt p m
mttuaos Srgnk  Oaustus
ms Vrobspgrt
? pmtuaos
GJ x Pp.=3.333 ?33% joeh
 eonooj @GK
 

kmsmjotob posdo joeh joeh eonooj S0p @hfob x =fmso smjot


joeh fmso
:.Smn`mrhob Nmburubkob obako Th
Thsw
swo
o TF
TF Thsw
Thswoo Kggrfh Vr ob
ob sp
sp gr
gr t Sm tu
tu ao
ao s Au ru
ru Im`ruorh Vrobspgrt ?33% @GK
g`ot dodhba prmvolmbsh kmdodhbaob TF fh ?8 botgr  TF fob Smtuaos 5 sh
shsw
swoo TF
ubtuk TF pofo obok TF TF S0p oaustus ? GJ x Pp.=3.333 nhbun g`ot
x ?8 TF x 0kolh dodhba
8. Nmburubkob obako Th
Thsw
swo
o VK Thsw
Thswo
o Kggrfh Vr ob
ob sp
sp gr
gr t Sm tu
tu ao
ao s Au ru
ru Im`ruorh Vrobspgrt ?33% @GK
Smn`mrhob prmvolmbsh kmdodhbaob VK fh 04 botgr  VK fob Smtuaos 5 sh
shsw
swoo VK
g`ot dodhba pofo obok VK VK S0p oaustus ? GJ x Pp.=3.333 nhbun g`ot
ubtuk VK x 04 VK
VK x 0kolh dodhba
?3. Nmburubkob obako   obok obok Kggrfh Vr ob
ob sp
sp gr
gr t Sm tu
tu ao
ao s @hf ob
ob Im`ruorh Vrobspgrt ?33% @GK
Smn`mrhob prmvolmbsh kmdodhbaob @olhto (?- @olhto (?- botgr 
@olhto fmso, fob Smtuaos 5 shswo obok
g`ot dodhba pofo obok @olhto (?-= = tojub) = to jub)) S0p
tojub Kofmr oaustus ?GJ x Pp.=3.333 x @olhto
ubtuk @olhto tojub) fh 68 pgsyo = fmso x 0 kolh (u
(unu
nurr ?-
?-=
=
pgsyobf bfu tojub)
u nhbun g`ot
dodhba
??.Kubeubao Smbobaobob kosus Nosyorok Smbfmrht Kggrfh Vr ob
ob sp
sp gr
gr t Sm tu
tu ao
ao s @hf ob
ob hshfmbthl Vrobspgrt ?33% @GK
b runoj pmbyokht nmbulor ot o kokosus botgr 
sus fmso Smtuaos 5 Vmrloksobo
pmbyokht S0p prgnk 0 GJ x Pp.=3.333
nmbulor  ms x ?0 kolh
fh runoj
?0. Nmbhbakotkob TFN Kofmr  ?33% Smtuao Vr
Vrob
obsp
spgr
grtt Ko
Kofm
fmr,
r, Srgnk Normt Vrobspgrt kofmr 5 ?33% @GK
Pmirmshba kofmr  V@D s V@D Nokob nhbun, ms, 0= GJ x Pp.0=.333 Vmrloksobo
kofmr V@D @hfms x ?kolh
Nokob Nhbun 5
4= GJ x Pp.
63.333 x ?
kmahotob
Boro Tun`mr 5
? GJ x Pp.?33.333
x ? kmahotob
?4Smrtmnuo Nmbhbakotkob DFP Kofmr   ?33% Smtuao Vrobspgrt Kofmr  @hfob Normt Vrobspgrt kofmr 5 ?33% @GK
b Kofmr V@D V@D s V@D Tbodk Fmso fob Bgv 0= GJ x Pp.0=.333 Vmrloksobo
( Mvoluosh x 0 kolh
kmahotob Tbodk5
Beorhba pmk  43 GJ x
wofmr) Pp.?0.333 x 0 kolh
?6.Kubeubao Nmnobtou Soshmb ?33% Smtuao Vr ob
ob sp
sp gr
gr t Sm tu
tu ao
ao s @hf ob
ob Eob s/f Vrobspgrt :3% @GK
b Punoj Smrkmn`obaob poshmb V@D s V@D fmso Fms Smtuaos 5 Vmrloksobo
Soshmb V@D fob nmlhjot kgbfhsh kmslhb ? GJ x Pp.=3.333
 

runoj poshmb a x ?0 kolh x = fmso


?=.Kmahotob Nmbhbakotkob DFP Nosyorok Nosyoro Smtuao Tbodk Kofmr   Eob s/f Tbodk 5 ?33% @GK
Beorhba pmk ot kot fh s V@D @hfob Fms 0= GJ x Pp.?0.333 Vmrloksobo
wofmr whloyoj fmso x ?0 kolh
kmreo
puskmsn
os
?9.Smnmrhks Nmbfmtmksh fhbh Smsmrto 9 Smnma Vrobsp
Vrobspgrt
grt pmtuao
pmtuaos
s @FF 030? Vrobspgrt ppm
mtuaos ?33% @GK
oob pmbyokht JV, FN, JV pgs`hbfu pg`hbfu oba fob OVK Suskm ? GJ x Pp. =3.333 tmrpmbujh @L]F
Sgs`hbfu  eobtuba whloyoj prgaro snos Sulpmb 8
kmreo n & Srgnk Vhpmx 4
puskmsn S0S ms Kmrtos ? rhn
os
kmfowub
a?
?1. Nmbhbakotkob 09 kof
kofmr 
mr  9 Smnma - @FF Eub
Eubhh 0
030?
30? Vrobsp
Vrobspgrt
grt kofmr
kofmr 09 ?33% @GK
Pmirmshba pmbamtouob kofmr  pgs`hbfu pgs`hbfu oba Srgnk GJ x ? kmahotob x tmrpmbujh
kofmr prgaro ms Pp.0=.333
pgs`hbfu n Ahzh Tbodk 09 GJ x ?
pgs`hb Srgnk kolh x Pp.?0.333
fu ms Nokob shoba 09
GJ x ? kolh x
Pp.46.333
?:.pmbfotoo Nmbfoto eunloj nurhf Nurhf ?33% Kgrhn Vrobspgrt pmtuaos Kgrhn Eulh
Eulh 03
030?
0? ?GGJJ x Pp.=
Pp.=3.3.33
333
3 Voramt @GK
b eunloj `oru `oru
`oru TF @hfob x ?8 TF tmrpmbujh
nurhf `oru kmlos fmso Pp. 8=3.333
TF kmlos ?,0,=
?,0,=
?8 . @HOT Sm ba
ba mb
mb fo
fo lhlh ob
ob pm
pm byo
byokh
khtt Nurhf 8:% Kgrhn Vrobspgrt pmtuaos Kgrhn Tmptmn` ?GJ x Pp.=3.333 x Voramt @GK
fhitmrh, tmtobus fob `oru
`oru TF Smtua mr fob 4 x 0 x ?8 TF tmrpmbujh
donpok folon eobako kmlos os Bgvmn`m
pobeoba ?,0,= ]KT r 030?
@hfob
fmso
03.Smbaon` Lgahshth hnubhsosh @oyh ?33% Kgrhn Vrobspgrt pm
pmtuaos Kgrhn Eob — ? GJ x Pp.1=.333 Voramt @GK
hlo
hlob
b lga
lgahst
hsthk
hk tmrpmbujh @olhto FKK Fms 030? x ?6 tmrpmbujh
hnubhsosh @unhl Fufob
Dopmba a
Iorno
sh
0?.Smbfonh Dopohob toramt 4 fmso ?33% Kgrhn Vrobspgrt pmtuaos Kgrhn Eob — ? GJ x Pp.=3.333 Voramt @GK
 

baob tmrpmbujh @hfob Fms 030? x 4 x ?0 tmrpmbujh


Hnubhsosh
Hnub hsosh fh fmso
SKF
00.Ngbhtgrhb Nmngbhtgr pmloksoboob = fmso ?33% Nmfhs Vrobspgrt pmtuaos Kgrhn Tmpt — ?GJ x Pp.=3.333 x Voramt @GK
a @HOT @HOT fob nmbobaobh @hfob Bgv 030? 0 x = fmso tmrpmbujh
`hlo ofo KhSh fmso

9 Sm
Smrk
rkm
m ?.Nmbahbvmb Kmahotob Smrkmsnos 0,99 % x :3 % x Kggrfh Kggrfhbotgr  @FF  Owol - Fhpmrglmj Vhfok
snos torhshr Foto fopot tmpot sosorob HKT sosorob botgr Smrkmsnos,
Smrkmsnos, @FF, Ngegk Eobuorh Foto pmrlu
sosorob Nmroj Smrkms Smrkm Foto mrtg, 030? sosorob `hoyo
kmahotob (Lgkus nos snos kmpmbfufukobKmd Kofmr Kmahotob
Smrkmsnos Fmso onotob,OVK, Ngegk Smrkmsnos
Lgkus Fmso Ngegkmrtg mrtg fmbaob
Ngegkmrtg ) Lgkus Fmso
Ngegkmrtg

0.Kubeubaob
runoj Nmn`mrhkob
kmpmrowotob osujob
fob HKT :3 % x Kggrfh
0,99 % x sosorob botgr Smtuaos
pmrkmsnos @FF,
KHO, Eobuorh
s/f Vrobspgrt
0 pmtuaos5
Gjx ? kat x :3%sosoro
bSmrkmsno @GK
kmluorao Srgngsh Kmsmjotob Nmroj Smrkms Smrkm (SmrowotFor`hb), S0S, Fmsmn`mr  =fmsoxPp.=3.333x s fhlokukob
rmsth sm`oaoh
sm`oaoh pofo kmluorao rowob Fmso nos snos SJB kht,tkht,trobsp
robspgrt,
grt, kmsj.eh 030? ?0 kolh> pmn`hboob
hbtmrvmbsh Ngegkmrtg  OVK, Jobfpjgbm, wo,Ah Pp.9.333.333
lo
lobe
beut
ut SHT
SHT (prhgrhtos lmoilmt ubtuk KHM zh,
SK KK fa Kmslhb
obaagtok a,
mluoraofm kmsj.
baobkosu Lobsho
sPmsth)
4.Smloyobob Nmn`mrhkob Osujob Soshmb Soshmb Smtuao Smtuaos Fgktmr, Eobuorh - Tmnuo Vhfok
kmahotob
pmrkmsnos Kmpmrowotob
folon amfuba poshmb fh (ubh
Powotolob
(ubhtt S]
S],, Powot s pmrk
pm rkms
msno
nos,
s, OVK,
OVK, Kmslhba s/f poshmb yoba pmrlu
 eolob Smrkms Igrn Oskmp, SJB , Fmsmn`mr  `mrkububa `hoyo
Folon ]AF 06 (ubht S], nos, kht @hfob, 030? nmnpmrglm
Amfuba  eon ]AF
]AF 06 Smrow Ahzh, pmloyobob
fobrowoth  eon ot S], V@ osujobKmpm
bop fobrowo Smrow rowotob
thbop ot ]AF
@ ]KN
SMBAMN@OBAOB
?   Kms ?.Smbfotoob Nmbmbmbtukob eunloj Eunloj ?33 % Smtua pmtuao
pmtuaos
s Kms.Eh
Kms.Ehwo,
wo, @FF,  Owol - ?33 % swof
mjot poshmb sosorob kmahotob ]poyo GFAE sosorob os @FF, OVK, trobspgrt Kofmr Eobuorh sosorob oyo
ob aobaauob Kmswo @mrot fh kmsmj 030? kmahotob
Ehwo  ehwo Qhloyoj otob fopot
 

Kmreo  ehwo fhlokukob


Suskmsn pmn`hboob
os kmsj ehwo
Kmfowub
a?
0.Kubeubaob Smn`hboob pmbfmrhto Soshmb ehwo = poshmb
poshmb Smtua Smtuaos
Smtu aos kmsmjotob
kmsmjotob @FF, Eobuorh Vrobspgrt pmtuaos5 ?33% @GK
runoj
runo j pofo  ehwo fob otou fob  ehwo fh = os  ehwo, SJB kht,lmoilmt Vgno s/f ?Gjx ? kat x poshmb
poshmb ehwo (?3
poshmb ehwo kmluoraobyo kmluoraoby fmso kmsmj ubtuk KHM, trobspgrt, Kmpglhs Fmsmn`m =fmsoxPp.=3.333x fh`hbo `lb )
o folo
folon
n ? otob  OVK, Jobfpjgbm
Jobfpjgbm hob r 030? ?3 kolh> fobs
tojub  ehwo Pp.0.=333.333 wofo
yo
(0`lb)
4.Nmlokukob Smbobaobob lobeut Smbfmrhto 4 poshmb Smtuao Smtuaos
Smtu aos kmsmj
kmsmjotob
otob Tgphr Hbshfmbthl fh Vrobspgrt pmtuaos5 ≦4 @L]F
rueukob poshmb Aobaauob ehwo aobaauob  ehwo forh s  ehwo, trobspgrt, on`ulo  eobuorh- ?Gj x 4 kolh x poshmbaoba
pmbfmrhtoaob  Okut ( aofuj amlhsoj)  ehwo Okut = fmso Kmsmjo @@N,OVK,Jobfpjg bs, Fmsmn`mr Pp. =3. 333 > auobKmswo
aauob hwo km folon ? tobEhwo bm, kohbihksosh @FF, 030? Pp. ?=3.333 fh rueukkm
PTE tojub Vgno, @@N PTE
@o`hbs =3%x43 Knx 4 x
o Pp. ?3.333 >
Kgronh Pp. 6=3.333
l,
Sglsmk

6.Tkrmmbhba Fmtmksh fhbh fob Nosyorok - Smtuao Smtuaos


Smtu aos kmsmj
kmsmjotob
otob @FF, Eobuorh- - Smbobaobo swofo
kmsmjotob Smbobaobob owol ot s  ehwo, ,OVK, Smtuao Fmsmn`mr b lobeut `hlo yo
 ehwo aoaauob kmsmjotob ehwo fhwhloyoj Kmsmjo Jobfpjgbm, sSgs`h 030? ofo
Susksnos tob kumshgbmr  bfu, pmbmnuob
Kmfowuba Ehwo,Sm Smtuao kosus
? tuaos
S] s SVN
0   Kmsm Sgsyobfu Nmbhbakotkob - Srolobsho Tmnuo Smtua Smtuaos @hfob Tmthop Vrobspgrt Smtuaos ?33 % @GK
joto Lobsho kmsmjotob lobsho ubtuk (6=-=8 lobsho os lobsho,@hfob fmso, fmso, `ulob ?GJx Pp =3.33
=3.333x
3x
b nmbdopoh noso tuo tojub) fob Lobsho thn
thn`ob
`obaob
aob,, tmbsh
tmbsh Kofmr, Eobuorh- ?3`ulob > Pp
Lobs `mrfoyo aubo - Lobsho whloyoj nmt
nmtmr,
mr, KN
KNT, T, Dmk SQPH, Fmsmn`m =.333.333
ho (93 Suskms Lo` Vgno, r 030?
tojubkmo nos Smrkm
tos) Kmfowu snos
ba ?
Smbyulujob Nmbhbakotkob - Tmnuo Tmnuo Smtua Smtuaos lobsho, @hfob Tmthop`ul = pgsyobfu lobsho - @GK
KmlgnpgkLo pmbamtojuob kmsmjotob obaagto obaagto os `hfob fmso, fmso, obEobuorh x 0= grob
groba
a x Pp
bsho lobsho lobsho lobsho fh Lobsho pmrkmsnos,
pmrkmsnos, lmoilmt
lmoilmt Kofmr, - ?0.333 x ?3 `ulob
 

us
usho
ho 6=6=-- whloyoj +`rgsur, SQPH, Fmsmn`m > Pp ?.=33.333
=8 toju
tojub
b Suskms lmn`or`olhk Vgno, r 0303
(prolobsh nos Smrkm
o Kmfowu snos
- ]sho 93 ba?
tojub
kmotos
(lobsho)
Kubeubaob Nmbhbakotkob embhs Lobsho ya Lobsho Smtua Smtuaos lobsho, Smtua Hbshfmbthl - Twof
Punoj  eobakouob pmloyobob `mrhshkg yoba osLob Smrkmsnos,
Smrkm snos, `hfob
`hfob os oyo
Lobsho kmsmjotob lobsho thbaah fob `mrhshkg sho fmso, tmbsh nmtmr  lobsho,
yoba thba
thbaah
ah fh pmrkm
smrhba whloyoj snos,
thfok Suskms `hfob
j of
ofh r f h nos fmso
pgsyobfu Kmfowu
lobsho ba ?
Smn`hboob Nmbhbakotkob - Kofmr  Tmnuo Smtua Smtuaos lobsho, Smtua @ulob - =3 groba x ?
Kofmr  pmbamtojuob kofmr  pgsyobf kofmr  os pmtuaos prgnkms, os Normt kmahotob x Pp
Sgsyobfu lobsho tmbtoba ulobsho pgsyobf Lobsho LDF
LDF pr
prgy
gymk
mktg
tgr,
r, lobsho, 0303 69.333 > Pp
Lobsho kmsmjotob fob tuaos u lobsho loptgp, NNV, OVK, prgnk 0.433.333
pgkgk kofmr lobsho fh `rgsur+lmoilmt ms, - ]obasoku
whloyoj `hfob =3 groba x Pp
Suskms fmso 0=.333 > Pp
nos ?.0=3.333
Kmfowu
ba ?
4 ]KAT   -
Smbyulujob Nmbhbakotkob - Thswo ?8 ?33% Smrow ]KAT kht ( kodo Fhbos Im`ruorh ]KAT kht 5 ?33% @L]F
fob pmloyobob pf obok TF ot Ahah nulut, sgbfm, Smbfh 030? ?x Pp. ?.=33.333x ?
Smnmrhksoob smkgloj `mbakgk,ngfml fhkob kolh
Ahah nulut ahah, shkot Normt Vrobspgrt pmtuaos5 ?33% @GK
ahah,ilhpdjort Fob ?GJ x Pp.=3.333 x
 Oaustus ?8 TF x 0kolh
6 ]KANF
?.Kmahotob Nmbhbakotkob @olhto :3% fgktmr   ]KANF Grol(Ngtj Kofmr  Eobuorh -Ngtj nhrgr 5 ?33% @L]F
ahot @olmrho kmsmjotob ahah ahah nhrgr, pgsyo s/f   033 x Pp.43.333
nosyorokot kjususbyo ilhpdjort,`mbakgk) bfu Gktg`mr  -Ilhpdjort 5 @L]F
@olhto   ?xPp.?63.333 x =
-Ngfml Ahah 5 @L]F
 

?x Pp.033.333 x=
-@mbakgk5 @L]F
 ?x Pp.43.333 x =
-Vrobspgrt pmtuaos5 @GK
  ?GJ x Pp.=3.333
Pp.=3.333 x
=fmso
-Tbodk5 @GK
43GJ x Pp.?0.=33 x
=fmso

0.Smrtmnuob Nmbhbakotkob Kofmr Ahot :3% Fgktmr   Vrobspgrt Kofmr Nmh f


fo
ob -Vrobspgrt Kofmr5 ?33% @GK
Kofmr ahah kmsoforob,kmnouob @olmrho ahah kofmr,nokob Bgv 0= GJ x Pp.0=.333
fob kmnobfhrhob , pmrob nhbun, x 0 kolh
smrto nosyorokot folon -Nokob nhbun 5
pmnmlhjoroob 43 GJ x Pp.4=.333
kmsmjotob ahah nulut x 0kolh

= SM
SMBX
BXMJ
MJOVOV
VPOFHTHGBOL
?.Kubeubaob Nmbhbakotkob fmroeot Tmnuo Smbymjot Smtuao Vrobspgrt Smtuaos, @FF, Eob s/f -Vrobspgrt Smtuaos5 ?33% @GK
runoj Jotro kmsmjotob nosyorokot pmbymjot Vrofhshgb s Jotro  OVK Kofmr  Fms  ? GJ x Pp.=3.333 x (0`lb)
fmbaob pmbaauboob trofhshgbol ol =fmso x 0 kolh Twof
g`ot trofhshgbol oyo
?3 `lb
0.Smn`hboob Nmbhbakotkob Tmnuo Smbymjot Smtuao Vrobspgrt , nokob @FF, Normt -Vrobspgrt 5 ?33% @GK
Smbymjot pmbamtojuob pmbymjot pmbymjot Vrofhshgb s Jotro nhbun prgnk   43 GJ x tmrloksobo
Vrofhshgbol trofhshgbol trofhshgbol ol ms Pp.0=.333x ?
kmahotob
-Nokob nhbun5
 43 GJ x Pp.63.333
4.Tgsh
4.Tgsholh
olhsos
soshh Nmbhba
Nmbhbakot
kotkob
kob fmroe
fmroeot
ot Nosyoroko Nosyorok Smtuao  OVK @FF, Im`ruorh - - Twof
kmsmjotob nosyorokot t ot s Jotro prgnk Nmh oyo
fab pmbaauboob g`ot ms
trofhshgbol

0. ]K
]KS
S
 

? Sm lo
lo yo
yo bo
bo b ] A
AF
F f obob
Powot Hbop
?.Smrnhbtoo Smbobaobob iroktur Soshmb ?33% Kggrfhb 0 Bmdk Dgllor Smrow Eob s/f 0 x Pp.=33.333 ?33% @L]F
b Bmdk dgllor  dmrvhdol fmbaob otgr  (? fmwoso fob ? ot Fms
durhao ]AF  Obok) Smloks
iroktur  fob obo
drobhol Pobop
0.Smrnhbtoo ]btuk kmonobob fob Soshmb
Soshmb fh ?33% Kggrfhb ? @mf fmbaob Smrow Eob s/f ? x Pp. 4=.3333.333 ?33% @L]F
b @mf poshmb kmbyonobob poshmb ]AF otgr  pmbaonob ot Fms
fmbaob ]AF Smloks
pmbaonob fob obo
Pobop
4.Smrlmbakop Smloyobob smsmuoh Soshmb ?33% Kggrfhb Kodonoto Smrow Eob s/f -Kodonoto @L]F
ob Nmfhkosh stobfor  otgr  pmlhbfuba nmfhkol, ot Fms pmlhbfuba5 0 x
]AF  eorun Smloks Pp.?33.333
fob jmodthba,`hsturh,lhfg obo -Eorun Jmodthba 5 4x

Pobop kohb tobpo


ofrmbolhb,olkgjgl13 Pp.13.333x?0
-@hsturh 5?x
%,plmstmr,jhpoihk,ko Pp.=3.333 x ?0
sso stmrhl,bodl,koso -Lhfgkohb tobpo
auluba kmdhl, koso ofrmbolhb 5 4 x
auluba Pp.=.333 x ?0
`msor,lunotul,nosk -Olkgjgl 13% 5 0x
mr, Pp.63.333x?0
-Slmstmr 5 6 x
Pp.0=.333x?0
-Jhpoihk 5 0x
Pp.03.333 x ?0
-Kosso stmrhl
stmrhl 0 x
Pp.43.333 x ?0
-BoDl 5 63 x
Pp.?=.333
-Koso auluba kmdhl 5
?3 xPp.?4.333 x?0
-Koso auluba `msor5
4x Pp.?33.333x?0
-Lunotul 5 ?3 lmn`or 
x Pp.??.333x?0
-Noskmr 56`gx x
Pp.4=.333x?0
 

6.Smrnhbtoo Smnmbujob gkshambosh Soshmb ?33% Kggrfhb G0,Tmloba G0 Smrow Eob s/f -G0 kmdhl 5 0 x @L]F
bKm`utujob smsuoh stobfor  otgr  fmwoso,smloba G0 ot Fms Pp.4=.333 x ?0
Gkshambosh ]AF obok,Oquo stmrhl, Smloks -G0 `msor 5 0 x
fob Noskmr,smlgthi G0, obo Pp.:3.333 x ?0
Pobop -Tmloba G0 Fmwoso5
Pp.0=.333 x ?0
-Tmloba G0 obok 5
Pp.0=.333 x ?0
-OquoTtmrhl 5
Pp.=3.333 x 6
-Tglothi 5
Pp.?3.333x?0
-Noskmr 5
0xPp.4=.333 x ?0
=.Smrnhbtoo Smnmbujob thbfokob poshmb ?33% Kggrfhb Aml MKA, Kmrtos Smrow Eob s/f -Aml MKA 5
b MKA smsuoh stobfor  otgr  MKA ot Fms 0xPp.43.333

Kmlmbakopob
MKA ]AF
fob Smloks
obo -Kmrtos 5
0xPp.:=.333
Pobop
9.Amloba Nmn`obtu poshmb ?33% Kggrfhb Amloba poshmb Smrow Eob s/f -Amloba poshmb
Soshmb rowot nmbahfmbthihkosh poshmb otgr  nmroj nufo fob ot Fms nmroj nufo 5
hbop ]AF `hru Smloks ?`gx x Pp.?33.333
fob obo -Amloba poshmb
Pobop @hru 5 ?`gx x
Pp.?33.333
1.Smbausulo ]btuk kmlobdorob  Ofnhbhstr  ?33% Kggrfhb Kgnputmr,ngbhtgr,p Smrow Eob s/f -Kgnputmr5 ?x Pp.
b pmbubeob fgkunmbtosh/ofnhbhstro osh Sdorm otgr  rhbtmr sdob,ngusm ot Fms -Ngusm 5 ?x Pp.
ofnhbhstrosh sh & @SET ]AF Smloks -
fob obo
Pobop

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