TSKCHALO 3
O) TSKVA@WK TQSK
Qm nrupk ga fmvarsfkmfstos ama am lamta ho fmstoho`fðm y axphkto`fðm ga umo bïcrf`o ga
aslogk um parfkgk ga prknrolo`fðm, phomao`fðm a fmstoho`fðm ga um oÿk (oÿk `ark).H
sðhk ah 14%
14% ga ho `opo`fgog
`opo`fgog fmstohogo,
fmstohogo, as
as ga`fr, :,444
:,444 l3
l3 omuoha
omuohass ga tochatos.
tochatos. O porr
porr g
omuohas ga tochatos. Pa jo phomaogk umo atopo ga hfqufgo`fðm o um oÿk (oÿk 2).
Ga o`uargk
o`uargk `km
`km ah astugf
astugfk
k ga lar`ogk,
lar`ogk, ho galomgo
galomgo gahgah prkgu`tk
prkgu`tk suparorï
suparorï gurom
guromta
ta ho vf
vf

ga vamto ga ho tochato o`tuohlamta as ga $?24 pkr l3.

Hos fmvarsfkmas (am
(am lfhas ga pasks) raquarfgos am asta lklamtk
lklamtk poro ho fmstoho`fðm ga
ga h

Oÿk 4
Ogqufsf`fðm ga tarramks >44
@kmstru``fðm ga agf`fks ?>44
Astugfks pravfks 044
Ogqufsf`fðm ga aqufpks 7444

Hks `kstks ga kparo`fðm, oglfmfstro`fðm y vamtos skm ( am lfhas ga pasks)

Ah nrupk
nrupk ga fmva
fmvarsf
rsfkmf
kmfsto
stoss jo asl
aslogk
ogk qua
qua raqu
raquarf
arfrï
rï um
um lkmtk
lkmtk tktoh
tktoh pkr
pkr `km`a
`km`aptk
ptk ga
ga `o

Oÿk ? Oÿk 3-1

lomk ga kcro >1 ?14
Lotarfo prflo y `klcuscha 64 ?:4
Lomtamflfamtk y rapuastks ?1 04
Ktrks nostks ga kparo`fðm ?1 04
@kstks ga oglfmfstro`fðm >1 ?14
Tuchf`fgog y vamtos 04 24

Pa jo
jo aslo
aslogk,
gk, fnuohl
fnuohlamt
amta,
a, qua
qua ah
ah pra`f
pra`fk
k ga vamto
vamto gah
gah aquf
aqufpk
pk am
am ah oÿk 2 sarï
sarï ga $ 244
Ho toso ga flpuastk
flpuastk o ho ramto y o hos nomom`fos axtrokrgfmorfos
axtrokrgfmorfos qua `kcro ah nkcfarmk a
oÿks poro hks agf`fks y ga ?4 oÿks poro aqufpks. Tkr ktro porta, ho olkrzo`fðm ga hks
Ah `kstk ga kpkrtumfgog gah gfmark poro ah alprasorfk as gah :% omuoh aba`vk
C). TSKVA@WK BFMOM@FOGK
Hks guaÿks gah prkya`tk ra`fcfrïm um præstolk com`orfk ga $ 0 444,444
444,444 am ah oÿk 4 por
Pa jo as
asp
puh
uhog
ogk
k qua
qua ah præs
præsto
tolk
lk sa olkr
olkrz
zor
orïï gas
gasga
ga ah pr
prfl
flar
ar oÿ
oÿk
k gaga kpa
kparo
ro`f
`fðm
ðm gah
gah p
o) Astochaz`o ah `uogrk ga fmnrasks y `kstks
c) Astochaz`o ah Astogk ga Tærgfgos y Nomom`fos y ah ah
`) @oh`uha
@oh`uha ah ROMA,
ROMA, WFSA a fmtarprata
fmtarprata hks rasuhtogk
rasuhtogk
g) @oh`uha ah ROMB y WFSB.
WFSB. Fmt
Fmtarprata
arprata hks rasuhtogks.
a) Gfno `uoh as ah aba`tk pohom`o gah mom`folfamtk
Hos umfg
umfgoga
ogass lkmato
lkmatorfo
rfoss skm am
am pasks
pasks `khklc
`khklcfom
fomks
ks (mk
(mk skm gðhor
gðhoras)
as).. Pf `km
`kmsfg
sfgaro
aro ma`a
ma`ass
 

  tochatos poro pfsks ga logaro. Ga o`uargk `km hos prkya``fkmas raohfzogos, poro fmf`for ah prkya`tk sa jo
  alpraso
alpraso kparorï
kparorï guromta
guromta `fm`k oÿks. Guromta
Guromta ah prflar
prflar oÿk ga kparo`fðm
kparo`fðm (oÿk ?), ho prkgu
prkgu``fðm
``fðm oh`omzo
oh`omzo
h sanumgk oÿk ga kparo`fkmas, ho alpraso uhfzorï ah ?44% ga ho `opo`fgog (oÿk 3 oh 1), as ga`fr, ?2,444

o gah prkya`tk, ho prkgu``fðm aslogo gah

gah lfslk. Tkr toh rozðm, fnuoholks ho prkgu``fðm o hos vamtos. Ah

phomto `klpramga hks sfnufamtas ahalamtks9

  pftoh ga trocoik fnuoh o $ 3:4,444 am ah oÿk 4.

,4445 hos fmstoho`fkmas sa vamgarïm am ah lfslk oÿk

o ÿk oum pra`fk ga $ 3 144,444.
  gah ?1%.
?1%. Ho gapra`fo`fðm parlfgo
parlfgo pkr
pkr ho hanfsho`fðm s`oh mo`fkmoh as ga pk
pk hfmaoh, alphaomgk umo vfgo
ostks prakparovks sa puagam jo`ar am bkrlo hfmaoh guromta `fm`k oÿks.

  mom`for hks `kstks fmf`fohas gah prkya`tk.

  kya`tk, am 47 `uktos fnuohas. Ogf`fkmohlamta, sa jo aspuhogk um fmtaræs gah ?7% omuoh aba`vk.

  Bhuik ga @oio

.
  orfk osulo hks `kmsfgaromgks ma`asorfks.
 

  ï tom
3

pra`fk

ga 34
 

O) FMNSAPKP

OßK _ (l]3) T (pask) V

? :444 $ ?24.44 $ ?,3:4,444.44
3 ?2444 $ ?24.44 $ 3,124,444.44
0 ?2444 $ ?24.44 $ 3,124,444.44
7 ?2444 $ ?24.44 $ 3,124,444.44

1 ?2444 $ ?24.44 $ 3,124,444.44

2 $ 4.44
WKWOH $ ??,134,444.44

G) GATSA@FO@FKM

vohkr fmf`foh gapra`fo`fkm RS

OßK
Ogqufsf`fðm ga tarramks
@kmstru``fðm ga agf`fks
Ogqufsf`fðm ga aqufpks
GATSA@FO@FKM OMQOH
4 2
$ >44,444.44 4 $ >44,444.44
$ ?,>44,444.44 -$ :44,444.44 $ 3,144,444
3,144,444.44
.44
$ 7,444,444.44 $ 0,744,444.44 $ 244,444.44
$ 2,744,444.44 $ 3,244,444.44 $ 0,:44,444.44

A) @KPWKP

@QOGSK GA @KPWKP
SQCSK GA @KPWKP/OßK ? 3
F. @KPWKP GA BOCSF@O@FKM $ ?61,444.44 $ 064,444.44
@KPWKP GFSA@WKP
lotarfo prflo y ` $ 64,444.44 $ ?:4,444.44
lomk ga kcro $ >1,444.44 $ ?14,444.44
@KPWKP FMGFSA@WKP
lomt
lo mtam
amfa
falf
lfam
amtk
tk y $ ?1,4
?1,444
44.4
.44
4 $ 04,4
04,444
44.4
.44
4
KWSKP @KPWKP FMGFSA@WKP $ ?1,444.44 $ 04,444.44
FF. @KPWKP GA KTASO@FÐM $ ?41,444.44 $ 3?4,444.44
@KPWK GA OGLFMFPWSO@FKM $ >1,444.44 $ ?14,444.44
@KPWK GA RAMWOP y puchf` $ 04,444.44 $ 24,444.44
FFF. @KPWK GA GATSA@FO@FKM
GATSA@FO@FKM
GATSA@FO@FKM $ 044,444.44 $ 044,444.44
FR. @KPWKP
@KPWKP BFMOM@FAS
BFMOM@FASKP
KP
PG $ ?,436,2?7.01 $ ?,436,2?7.01
@KPWK WKWOH $ ?,236,2?7.01 $ ?,636,2?7.01
 

B) @QOGSK GA TASGFGOP V NOMO@FOP

SQCSK/OßK ? 3
fmnrask pkr vamtos $ ?,3:4,444.44 $ 3,124,444.44
`kstks ga bocrf`o`fkm $ ?61,444.44 $ 064,444.44
nostks ga oglfmfstro`fkm $ >1,444.44 $ ?14,444.44

nostks ga vamtos y puchf`fgog $ 04,444.44 $ 24,444.44

gapra`fo`fkm $ 044,444.44 $ 044,444.44
nostks mom`farks $ ?,436,2?7.01 $ ?,436,2?7.01
QWFHFGOG OMWAP GA FLTQAPWK -$ 076,2?7.01 $ 204,0:1.21
flpuastk -$ 13,773.?1 $ 67,11>.:1
QWFHFGOG MAWO -$ 36>,?>3.34 $ 101,:3>.:4
RS
QWFHFGOG MAWO BFMOH -$ 36>,?>3.34 $ 101,:3>.:4

N) BHQIK GA @OIO

BHQIK GA @OIO
SQCSK/OßK 4 ? 3
fmnrask pkr vamtos $ ?,3:4,444.44 $ 3,124,444.44
`kstks ga bocrf`o`fkm $ ?61,444.44 $ 064,444.44
nostks ga oglfmfstro`fkm $ >1,444.44 $ ?14,444.44
nostks ga vamtos y puchf` $ 04,444.44 $ 24,444.44
flpuastk -$ 13,773.?1 $ 67,11>.:1
RS
fmvarsfkm io $ 2,>44,444.44
`opftoh ga trocoik $ 3:4,444.44
ra`uparo`fkm ga `opftoh ga tro 4
BH
BHQI
QIKKG GAA @OI
@OIO
O A@K
A@KMK
MKLF
LF@@K -$ 2,6:
2,6:4,
4,44
444.
4.44
44 $ ?,4
?,403
03,7
,773
73.?
.?1
1 $?
?,:
,:21
21,7
,773
73.?
.?1
1
prastolk $ 0,444,444.44
sarvf`fk o ho gaugo $ ?,436,2?7.01 $ ?,436,2?7.01

BHQIK GA @OIO BFMOM@FASK -$ 0,6:4,444.44 $ 3,:3>.:4 $ :01,:3>.:4

`oh`uhk ga ROMA V WFSA

@KE< 4.4: @KE
ROMA< $ 3,341,03:.46 4.43
ROMB< $ 6,>11,??7.>2 4.47
4.42
WFS ?>% 4.4:
4.?
4.3
4.0
4.7
 

C) FMRASPFKMAP @) BFMOM@FO

o) Fmvarsfkm io
tomnfchas
tarramk $ >44,444.44
agf`o`fkm $ ?,>44,444.44
ogqufsfkm ga aqufpks $ 7,444,444.44 OßK

suc tktoh $ 2,744,444.44 prastolk

fmtomnfchas PG
astugfks pravfks $ 044,444.44
suc tktoh $ 044,444.44
WKWOH GA FMRASPFKM BFIO $ 2,>44,444.44
c) `kstk ga trocoik
`opftoh ga trocoik $ 3:4,444.44
suc tktoh $ 3:4,444.44
WKWOH GA FMRASPFKM $ 2,6:4,444.44

Gapra`/oÿk

$ 4.44
-$ 74,444.44
$ 074,444.44
$ 044,444.44

0 7 1 2
$ 064,444.44 $ 064,444.44 $ 064,444.44 $ 4.44

$ ?:4,444.44 $ ?:4,444.44 $ ?:4,444.44 $ 4.44

$ ?14,444.44 $ ?14,444.44 $ ?14,444.44 $ 4.44

$ 04,444.44 $ 04,444.44 $ 04,444.44 $ 4.44

$ 04,444.44 $ 04,444.44 $ 04,444.44 $ 4.44
$ 3?4,444.44 $ 3?4,444.44 $ 3?4,444.44 $ 4.44
$ ?14,444.44 $ ?14,444.44 $ ?14,444.44 $ 4.44
$ 24,444.44 $ 24,444.44 $ 24,444.44 $ 4.44

$ 044,444.44 $ 044,444.44 $ 044,444.44 $ 044,444.44

$ ?,436,2?7.01 $ ?,436,2?7.01 $ 4.44 $ 4.44

$ ?,636,2?7.01 $ ?,636,2?7.01 $ 644,444.44 $ 044,444.44
 

0 7 1 2
$ 3,124,444.44 $ 3,124,444.44 $ 3,124,444.44 $ 4.44
$ 064,444.44 $ 064,444.44 $ 064,444.44 $ 4.44
$ ?14,444.44 $ ?14,444.44 $ ?14,444.44 $ 4.44

$ 24,444.44 $ 24,444.44 $ 24,444.44 $ 4.44

$ 044,444.44 $ 044,444.44 $ 044,444.44 $ 044,444.44
$ ?,436,2?7.01 $ ?,436,2?7.01 $ 4.44 $ 4.44
$ 204,0:1.21 $ 204,0:1.21 $ ?,224,444.44 -$ 044,444.44
$ 67,11>.:1 $ 67,11>.:1 $ 376,444.44 -$ 71,444.44
$ 101,:3>.:4 $ 101,:3>.:4 $ ?,7??,444.44 -$ 311,444.44
$ 0,:44,444.44
$ 101,:3>.:4 $ 101,:3>.:4 $ ?,7??,444.44 $ 0,171,444.44

0 7 1 2
$ 3,124,444.44 $ 3,124,444.44 $ 3,124,444.44 $ 4.44
$ 064,444.44 $ 064,444.44 $ 064,444.44 $ 4.44
$ ?14,444.44 $ ?14,444.44 $ ?14,444.44 $ 4.44
$ 24,444.44 $ 24,444.44 $ 24,444.44 $ 4.44
$ 67,11>.:1 $ 67,11>.:1 $ 376,444.44 -$ 71,444.44
$ 0,:44,444.44

$ 3:4,444.44
$ ?,:21,773.?1 $ ?,:21,773.?1 $ ?,66?,444.44 $ 0,:71,444.44

$ ?,436,2?7.01 $ ?,436,2?7.01 $ 4.44 $ 4.44

$ :01,:3>.:4 $ :01,:3>.:4 $ ?,66?,444.44 $ 0,:71,444.44

WFS
ROM P/1,444,444.44
P/7,130,664.62 P/7,444,444.44
P/0,221,2?7.37
P/0,444,444.44
P/3,:62,726.03
P/3,341,03:.46 P/3,444,444.44

P/?,1:3,1:7.1? P/?,444,444.44
-P/>1>,3??.?3
-P/3,372,671.:7 P/4.44 4 4.41 4.? 4.?1 4.3 4.31 4.0 4.01
-P/?,444,444.44
-P/0,377,1?:.3>
 

-P/3,444,444.44

-P/0,444,444.44

-P/7,444,444.44
 

  FAMWK
T(prastolk) m (oÿks) f (%)
$ 0,444,444.44 7 ?7

PG < $ ?,436,2?7.01

4 ? 3 0 7

$ 0,444,444.44
$ ?,43
?,436,2
6,2?7.
?7.01
01 $ ?,436,
?,436,2?7
2?7.01
.01 $ ?,436,
?,436,2?7
2?7.01
.01 $ ?,436,
?,436,2?7
2?7.01
.01
 

4.7 4.71