Anjaz

=9=
Hfbjdk stitkdkft
Ukffys ribquk` bjdpify tiguf =338
Ri`ks ]p.<33.333,-
Bjst njjes sjè ]p.5<3.333,-
Nrjss prjlh` ]p.953.333,-
kxpkfsks
iedhfhstrithvk kxpkfsks ]p.53.333,-
ekprkbhithjf ]p.23.333,-
]p.>3.333,-
KMU ]p.>3.333,-
Uixks ]p.=>.933,-
KIU ]p.5=.833,-
bisg ehvhekfe ]p.=3.333,-
rktihfke ksrfhfn ]p.==.833,-
Eirh eiti ehitis?

i. susufìg stitkdkft sudmkr eif pkfnnufiif eifi miha eiìd pkfnkrthif bisg
diupuf fkt wjrahfn biphti`
m. muitìg ifi`hshs itis gish` akeui stitkdkft ehitis.
;. mkrhaut hfh ieiìg miìfbk sgkkt eif hfbjdk stitkdkft eirh SU. Surfidi
susufìg mkreisiraif eiti tkrskmut stitkdkft sudmkr eif
pkfifnnuìfnif eifi, skrti tufouaif gish` ifi`hshs siueiri.( Eiìd
outiif )
Isskts =337 =338

Ais ]p.9=33,- ]p.9733,-
Diraktim`k skburhthks ]p.=333,- ]p.=;33,-
Hfvkftjrh ]p.2<33,- ]p.2833,-
Ujti` burrkft isskts ]p.<733,- ]p.7=33,-
Lhxke isskts ]p.95.333,- ]p.95733,-
Ujti` ]p.=3733,- ]p.=2333,-
@himh`hthks eif djei` skfehrh

Gutifn einifn ]p.9333,- ]p. 9<33,-
Gutifn wksk` ]p.=333,- ]p. 2333,-
Ujti` burrkft `himh`hthks ]p.2333,- ]p. 5<33,-
@jfn tkrd ekmt ]p.;333,- ]p. ;333,-
Bjddjf stjba
]ktihfke kirfhfn ]p.93.333,-
]p.=733,- ]p.93333,-
]p. 2533,-
Ujti` ]p.=3733,- ]p.=2333,-
=92
Uidmigif eiti
Ekprkshish ]p.9<33,-
@imi sktkìg pioia ]p.9533,-
<. Skrusigiif ‐I— piei pkrduìif eif iaghr tiguf=337 dkdpufyih fkribi skpkrth
tidpia ehmiwig hfh( Eiìd outiif )
Fkribi pkrusigiif ‐I—
Uiguf Uiguf Rudmkr pkfnnufiif

=337 =338
Ais ]p.=3,- ]p.93,-
Shgutifn ]p.23,- ]p.53,-
Hfvkftjrh ]p.>3,- ]p.933,-
Klka-klka ]p.9;,- ]p. 3,-
Iathvi tktip ]p.92;,-

]p.933,- ]p.9;3,-
]p.=33,-
Bieifnif ekpf ]p.(2;),- ]p.(;;),-
Iathvi tktip (fkt) ]p.<;,- ]p.95;,-
]p.=33,- ]p.=8;,-
Gutifn einifn ]p.=3,- ]p.=;,-
Gutifn wksk` ]p.=3,- ]p.;,-
Gutifn ìfbkr ìhffyi ]p.93,- ]p.=3,-
Gutifn oifnai ]p.93,- ]p.2;,-
pifoifn ]p.;3,- ]p.7;,-
Rigid mhisi ]p.83,- ]p.9=;,-
@imi ehtigif ]p.=33,- ]p.=8;,-
Skrusigiif tkrskmut eiìd tiguf hfh dkdmk`h iathvi tktip miru skgirni ]p.933.333,-
akuftufnif sktkìg pioia yifn ehpkrj`kg skìdi tiguf =337 skmksir ]p.;;333,-
Bisg ehvhekfe yifn ehmiyiraif skmksir ]p.=3333,-
Eirh eiti tkrskmut siueiri ehdhfti ?

9. dkfnhsh aj`jd sudmkr eif pkfnnufiif eifi
=. tufouaif gish` ifi`hshs siueiri tkrgieip stitkdkft sudmkr eif pkfnnufiif eifi
tkrskmut .
>. pkrusigiif ‐pifjridi— dkdpufyih ìpjrif fkribi uftua tiguf =337 eif =338
skminih mkrhaut.
=95
Skrusigiif ‐Sifjridi—
Fkribi
iathvi =337 =338 pishvi =337 =338
Ais ]p.;333,- ]p.2333,- Gutifn einifn ]p.2333,- ]p.2333,-

Rurit mkrgirni ]p.=;33,- ]p.5;33,- Gutifn wksk` ]p.8;33,- ]p.<333,-
Shgutifn einifn ]p.2>33,- ]p.9=33,-
Skrskehiif ]p.2733,- ]p.=;33,-
Ujti` iathvi ]p.9=;33 ]p.8333,-
ìfbkr ]p.9;333, ]p.99=33
- Gutifn jm`hnish ]p.=5333 ]p.=5333,-
Iathvi tktip - - Rigid mhisi ]p.=3333 ]p.22333,-
Uifig ]p. 7333,- ]p.9;333 @imi ehtigif ]p.<;33,- ]p.92333,-
Mifnufif ]p.9>333 ]p.=3333
Ekprkshish ]p.(=333) ]p.(;333)
Dkshf ]p.23333 ]p.5;333
Ekprkshish ]p.(;333) ]p.(>333)
Ujti` iathvi ]p.<2333 ]p.>8=33 Ujti` pishvi ]p.<2333 ]p.>8333,-
Eirh ìpjrif ìmi runh ehpkrj`kg aktkrifnif migwi mksirfyi ìmi sktkìg
pioia tiguf =338 ieiìg skmksir ]p.9=333,-
Eirh eiti ehitis susufìg ìpjrif sudmkr-sudmkr eif pkfnnufiif eifi
miha eiìd pkfnkrthif ais diupuf eiìd pkfnkrthif djei` akroi, eif
akduehif muitìg ifi`hshs dkfnkfih oiwimif siueiri.
=9;
7. ìpjrif akuifnif pkrusigiif ‐ ouwhti— piei tifnni` 29 ekskdmkr =33>

eif =337 ieiìg skminih mkrhaut (  Eiìd Outiif )
Skrusigiif ‐ouwhti—
Fkribi
Iathvi =33> =337 Sishvi =33> =337
Ais ]p.<3,- ]p.>;,- Gutifn mifa ]p.9=;,- ]p.9;3,-

Klka-klka ]p.83,- ]p.>3,- Gutifn einifn ]p.>;,- ]p.>;,-
Shgutifn ]p.993,- ]p.95;,- Gutifn wksk` ]p.23,- ]p.5;,-
Skrskehiif ]p.9>;,- ]p.=9;,- Gutifn upig ]p.;3,- ]p.2;,-
Ujti` iathvi Ujti` gutifn
ìfbkr ]p.52;,- ]p.99=33 ìfbir ]p.=73 ]p.23;,-
Iathvi tktip ]p.<;3,- ]p.>;3,- Gutifn oifnai

pifoifn ]p.2;3 ]p.533,-
Rigid mhisi ]p.=33 ]p.=;3,-
@imi ehtigif ]p.=;; ]p.233,-
Ujti` iathvi ]p.9.37;,- ]p.9.=;; Ujti` pishvi ]p.9.37;, ]p.9.=;;,-
Rkeifnaif ìpjrif runh ìmi skminih mkrhaut ? ( Eiìd Outiif )
Skrusigiif ‐Ouwhti—
@ipjrif ìmi runh 29/9=/=337
Skfouiìf ]p.9.<33.333,-
Girni pjaja pkfouiìf ]p.8;3.333,-
@imi ajtjr ]p.<;3.333,-
Mhiyi jpkrish ]p.=23.333,-
Ekprkshish ]p.;3.333,-
]p.=73.333,-
@imi usigi ]p.2>3.333,-
mufni ]p.53.333,-
@imi skmkùd pioia ]p.223.333,-
Sioia ;3% ]p.9<;.333,-
@imi sktkìg pioia ]p.9<;.333,-

=9<
Eirh eiti eif hfljrdish ehitis?
i. Rusufìg ìpjrif sudmkr eif pkfnnufiif eifi eiìd pkfnkrthif ais
m. susufìg ìpjrif sudmkr eif pkfnnufiif eifi eiìd pkfnkrthif djei`

akroi
b. muitìg ifi`hshs eirh ìpjrif tkrskmut (i eif m)
=9>
MIM 93
AJFRKS EIF UKAFHA BISHUI@

M[ENKUHFN
Rkthip pkrusigif yifn dkìauaif hfvkstish miru eiìd iathvhtis tktip skìù
ekfnif giripif migwi pkrusigiif iaif dkdpkrj`kg akdmi`h eifi yifn
tkrtifid eiìd hfvkstish tkrskmut eiìd oifnai wiatu tkrtkftu yifn tkìg
ehifthshpishaif. Akskùrugif prjsks pkrkfbifiif eif pkrfnidmhìf
akputusif dkfnkfih pkfnkùirif eifi, yifn dk`kmhgh oifnai wiatu situ
tiguf, ehskmut skminih Biphti` Muenkthfn. Biphti` Muenkthfn dkdpufyih irth
yifn sifnit pkfthfn minh pkrusigiif airkfi ?
9. Eifi yifn ehakùiraif iaif tkrhait eiìd oifnai wiatu yifn ìdi,
skghfnni pkrù ehprghtufnaif skbiri bkrdit uftufn runh.
=. akmutugif eifi girus ehpkrghtufnaif skbiri tkpit airkfi ohai eifi
tkrskehi dk`kmhgh akmutugif iaif dkfhdmuf mkmkf tktip tidmigif.
Rkmi`hafyi ohai eifi tkrskehi aurifn eirh skgirusfyi, dkfniahmitaif
aknhitif prjeuash iaif tkrnifnnu airkfi theia eheuaufn j`kg pkriìtif
yifn buaup. Biphti` muenkrthfn mkrsifnautif ekfnif pkfnkùirif eifi
uftua pkdmk`hif iathvi tktip eif pkfnkùirif ìhf uftua oifnai pifoifn
yifn tkrnj`jfn eiìd biphti` kxpkfehturk.
Hfvkstish eiìd prjyka yifn miru, yifn dkfyifnaut eifi iathvi tktip,
tkrutidi eiìd pkdmk`hif iìt-iìt prjeuash, girus ehpkrghtufnaif skbiri
skasidi. Rkmim ipimhì hfvkstish sueig eh oiìfaif, tktiph akduehif tkroieh
akak`hruif pkrghtufnif, suair uftua dkfirhafyi akdmi`h. Eif hfh mkrirth
akrunhif mksir. Iìt-iìt tigif ìdi tkrutidi dkshf-dkshf theia dueig
uftua ehoui` akdmi`h uftua wiatu yifn shfnait. @ihf gi`fyi ekfnif
hfvkstish djei` akroi. Eisir yifn ehpiaih ieiìg ljrkbist pkfkrhdiif (bisg
=97
hfl`jw) eif pkfnkùirif (bisg jutl`jw) skminih iahmit ieifyi hfvkstish, yifn
girus ehghtufn mkreisiraif dktjek-dktjek tkrtkftu.
93.9 Okfhs ‒Okfhs Hfvkstish

Hfvkstish prjpjsi` ehmkeiaif eiìd mkmkripi aitinjrh yihtu?
9. ]kpìbkdkft itiu Hfvkstish Skfnnifthif
Ruitu siit dkshf-dkshf yifn tkìg iei, sueig skdiahf tui itiu jut jl
eitk, skghfnni pkrù ehnifth. Eirh pkfnnifthif hfh ehgiripaif ehpkrj`kg
bisg sivhfn yifn dkfnuftufnaif.
=. Kxpifshjf hfvkstdkft itiu hfvkstish uftua pkrùisif.
Srjspka yifn bkrig eirh suitu usigi yifn tkìg iei dkfhdmuàif
ninisif uftua dkfnkdmifnaif `kmhg oiug. Rkghfnni pkrù ehìauaif
hfvkstsih miru, tktiph disiìgfyi theia skìù kaspifsh htu iaif
dkdmkrhaif akuftufnif lhfifshi`.
2. Fkw prjeua ibthvhthks itiu dkdpkrùis usigi miru nufi dkdpkrj`kg
okfhs prjeua yifn miru.
Hfvkstish ehmheifn usigi yifn miru, dkdkrùaif pkdkbigif yifn tkpit,
tkrutidi yifn dkfyifnaut eirh prjykash akuftufnif-akuftufnif yifn
iaif ehpkrj`kg, yifn eipit dkfoidhf pkfnkfei`hif djei` yifn dufnahf
mkrisi` eirh phfoidif. ]kshaj yifn ehgieiph, girus mkrhdmifn ekfnif
akdufnahfif uftua dkfeipitaif akuftufnif yifn `kmhg mksir.
93.= Dktjek Skfhìhif Hfvkstish
[ftua dkdh`hg siìg situ itiu `kmhg eirh mkmkripi i`tkrfithl hfvkstish yifn
dufnahf ehìauaif itiu ehtkrhdi, iei mkmkripi arhtkrhi hfvkstish (dktjek
pkdh`hgif), yifn ehnufiaif skminih iìt ifi`hshs yihtu?

9. Fkt prkskft viùk dktgje
=. Hftkrfi` ritk jl rkturf dktgje
2. Siymiba pkrhje dktgje
5. Ivkrink ritk jl rkturf dktgje
=98
[ftua dk`kfnaiph arhtkrhi hfvkstish tkrskmut eipit puì ehnufiaif ifi`hshs

biphti` rithjfhfn.
Fkt prkskft viùk dktjek

Ajfskp fkt prkskft viùk dkrupiaif djek` yifn dkdpkrghtufnaif pjì
bisg l`jw akskùrugif eirh suitu hfvkstish., eiìd aihtiffyi ekfnif wiatu,
mkreisiraif ehsbjuft ritk tkrtkftu.
[ftua dkfokìsiaif ajfskp hfh iei mkmkripi eisir pkfnkrthif yifn pkrù
ehpigidh `kmhg euù. .
9. Skfnkrthif prkskft viùk

Srkskft viùk ieiìg fhìh skairifn . ipimhì gish` prjykash akuftufnif
skìdi 2 tiguf dkfeitifn skmksir ]p 2.333,- yifn ehpkrj`kg ]p 9.333,-
piei thip iaghr tiguf, mkripiaig fhìh ]p 2.333,- tkrskmut mhì ehfhìh
skairifn.
[ftua dkfkftuaif mkripi fhìh skairifn, pkrù ehnufiaif ehsbjuft ritk
yifn eipit ehtkftuaif mkreisiraif bjst jl biphti` (`hgit ajfskp bjst jl
biphti` piei mim skìfoutfyi).
Bjftjg ? ( e`d outiif)
Hfvkstish eiìd tiguf ak 3 (fj`) skmksir ]p =.333,- ehgiripaif skìdi 2
tiguf dkfeitifn iaif ehpkrj`kg kirfhfn riti-riti ]p 9.333,- pkr tiguf.
Mhì theia ehpkrghtufnaif fhìh skairifn diai pjì bisg l`jw itis
hfvkstish tkrskmut eipit ehnidmiraif skminih mkrhaut?
Nidmir 93..9
]p =333,-
Hfvkstish
9 = 2
Uiguf Fj`
]p 9.333,- ]p 9.333,- ]p 9.333,-
Sjì bisg L`jw
==3
Akuftufnif yifn ehtkrhdi eiìd ifnai ieiìg ]p 2.333,- skmktu`fyi mhì

prjykash akuftufnif skmksir ]p 2.333,- tkrskmut ehfhìh wiatu skairifn,
diai fhìhfyi aurifn eirh ]p 2.333,-. Ipimhì pjì pkfkrhdiif ehaihtaif
ekfnif ajfskp thdk viùk jl djfky, dhsiàif piei ehsbjuft ritk 93%,
diai pjì bisg l`jw iaif Fidpia skminih mkrhaut?
Nidmir 93..=
SJ@I BIRGL@J^R XIFN AJF\KFRHJFI@
3 ]p 9.333,- ]p 9.333,- ]p 9.333,-

93%
S\ ]pZZZZZZ 3,838
93%
S\ ]pZZZZZZ 3,7=<
93%
S\ ]pZZZZZZ ehsbjufthfn 3,>;9
Fhìh ]p 9.333,- yifn ehtkrhdi skthip iaghr tiguf sidpih ekfnif ak 2 mhì
ehfhìh skairifn, dkfoieh?
Srkskft viùk ? tiguf 9 4 ]p 9.333,- x 3,838 4 ]p 838,-

= 4 ]p 9.333,- x 3,7=< 4 ]p 7=<,-
2 4 ]p 9.333,- x 3,>;9 4 ]p >;9,-
Ujti` prkskft
prkskft viùk 4 ]p =.57<,-
[ftua dkfkftuaif ehsbjuft liatjr piei ehsbjuft ritk 93%, `hgit timk` I9
piei ìdphrif?
Siei ritk 93%, F ak 9= 4

4 3,838
3,7=< (pkdmujìtif)
2 4 3,>;9
=. Skfnkrthif bisg l`jw

bisg l`jw itiu prjbkke ieiìg kirfhfn iltkr pùs tixks ekprkshish. Iei
ouni yifn dkfykmutfyi ekfnif fkt bisg l`jw. Sjì bisg l`jw ehmkeiaif
eiìd eui okfhs?
==9
i. Bjfvkfthjhfi` bisg l`jws?

pjì bisg l`jw hfh ieiìg hfhthi` bisg jutl`jw yifn ehhauth ekfnif skrh
bisg l`jw skbiri ajfthfyu, skpkrth nidmir >.2
Nidmir 93.2
Sjì bisg L`jw yifn ajfvkfshjfi`
]p ;33,- ]p ;33,- ]p ;33,- ]p ;33,- ]p ;33,-
Bisg hfl`jw
Bisg jut 9 = 2 5 ;
l`jw
[shi Hfvkstish
]p =.333,-
Eirh nidmir >.2 tkr`hgit migwi hfvkstish piei tiguf ak 3 (fj`) ]p =.333,-
dkfngishàif fkt bisg l`jw skmksir ]p ;.33,- skthip tiguf.
m. Fjf bjfvkfthjfi` bisg l`jw

Siei pjì yifn theia ajfvkfshjfi` dkdpkrghtufnaif akdufnahfif-
akdufnahfif piei pkrtkfnigif ushi itiu piei wiatu tkrtkftu, tkroieh
rkpirish itiu turuf dkshf, skghfnni theia mhis mkrprjeuash.
]kpirish hfh dkdkrùaif mhiyi yifn dkrupiaif kxpkfehturk.
Bjftjg ? ( Eiìd Outiif )

Girni dkshf ]p =.333,- ekfnif ushi 93 tiguf
Sjì pkfkrhdiif riti-riti ]p ;.33,- pkr tiguf, tktiph piei tiguf ak ;
pkrù ehìauaif rkpirish, skghfnni pkrù mhiyi skmksir ]p 7.33,-.
Ekfnif eiti tkrskmut diai pjì fjf bjfvkfshjfi` bisg l`jw eipit eh
nidmiraif skminih mkrhaut?
===
Nidmir 93.5
]p ;33,- ]p ;33,- ]p
]p;33,-
;33,- ]
]p;33,-
p;33,- ]p;33,- ]p ;33,- ]p ;33,- ]p ;33,-
Bisg hf
l`jws 3 ;
Bisg jut 9 = 2 5 < > 7 8 93

l`jws
]p =.333,- ]p 733,-
Eiìd nidmir Fidpia migwi piei tiguf ak ;, theia iei pkfkrhdiif

airkfi dkshf skeifn eh rkpirish. Siei tiguf tkrskmut tkroieh
pkfnkùirif skmksir ]p733,-
2. Fkt hfvkstdkft (jutìy)

Mkftua hfvkstish yifn dkrupiaif bisg jut l`jw eipit ehmkeiaif eiìd
eui ak`jdpja?
i. Biphti` kxpkfehturk yihtu okfhs pkfnkùirif yifn dkdmkrhaif difliit
oifnai pifoifn skpkrth pkdmk`hif tifig, dkshf-dkshf, mifnufif eif
iathvi tktip ìhffyi yifn skrhfn ehskmut hsthìg muenkt.
m. ]kvkfuk kxpkfehturk yihtu okfhs pkfnkùirif yifn ehpkrghtufnaif
skminih mhiyi skpkrth mhiyi ditkrhi`, tkfini akroi, mhiyi pimrha,
jpkrithfn kxpkfsks eif ìhf skminihfyi.
Mksirfyi fhìh hfvkstish (fkt hfvkstdkft) yifn dkrupiaif biphti`
kxpkfehturk eipit ehtkftuaif ekfnif biri ?
Uim`k 93.9
Biri dkfkftuaif fkt hfvkstdkft
Girni prjyka
( + ) Mhiyi pkdisifnif 4 ZZZZZZZZZZZZ
ZZZZZZZZZZZZZZZZZZZZ
ZZZZZZZZ
( - ) Srjbkke itis pkfouiìf isskts ìdi 4
ZZZZZZZZZZZZ ZZZZZZZZ
( + ) Sioia itis pkfouiìf isskts 4 ZZZZZZZZZZZZ
ZZZZZZZZ
Fkt hfvkstdkft 4 ZZZZZZZZZZZZ
ZZZZZZZZ
==2
Bjftjg?
5 tiguf yifn ìù ehmk`h dkshf ekfnif girni ]p 933.333,-. [shi tkafhs 93
tiguf. Ehpkrahriaif dkshf hfh mhì ehoui` skairifn iaif ìau ]p 993.333,-.
Biphti` nihf tix ritk 23% eif fjrdi` tix skmksir ;3%. Dkshf miru mhì ehmk`h
iaif ehpkrj`kg ekfnif girni ]p =33.333,-. Mhiyi pkdisifnif ]p ;3.333,-
(hfsti`ìthjf bjst). Mkripiaig mksirfyi fkt hfvkstdkft:
Skdkbigif?
Biphti` nihf (akuftufnif itis pkfouiìf isskts)
4 ]p 993.333 ‒ ]p 933.333 4 ]p 93.333,-
Fhìh muau dkshf ìdi 4 ]p 933.333 ‒ ]p 533.333 4 ]p <3.333,-
Fjrdi` nihf 4 ]p 53.333,- ( fhìh yif nsueig ehpiaih)
Ujti` pioia yifn girus ehakùiraif ?
Biphti` nihf ? ]p 93.333,- x 23% 4 ]p 2.333,-
Fjrdi` nihf ? ]p 53.333,- x ;3% 4 ]p =3.333,-
Ujti` 4 ]p =2.333,-
Uim`k 93.=
Dkfkftuaif fkt hfvkstdkft
Fkt hfvkstdkft Girni dkshf miru ]p =33.333,-

Mhiyi pkdisifnif ]p ;3.333,- +
]p =;3.333,-
Srjbkke itis pkfouiìf
isskts ìdi ]p 993.333,- -
]p 953.333,-
Sioia pkfouiìf isskts ]p =2.333,- +
Fkt hfvkstdkft ]p 9<2.333,-
Bititif?
Eiìd pkfouiìf isskts akdufnahfif tkroieh 5 akieiif ?
9. Isskts tkroui` dk`kmhgh girni mk`h (skpkrth bjftjg ehitis)
=. Isskts tkroui` ehmiwig girni mk`h, tktiph ehitis fhìh muau
2. Isskts tkroui` sidi ekfnif fhìh muau
5. Isskts tkroui` aurifn itiu ehmiwig fhìh muau
==5
Hsthìg-hsthìg ehitis pkrù ehdkfnkrth tkr`kmhg eiguù, uftua `kmhg

dkdueigaif dkdigidh ajfskp fkt prkskft viùk agususfyi dktjek-
dktjek yifn ìhf. Fkt prkskft viùk dktgje eipit ehrudusaif eiìd
mkftua skminih mkrhaaut?
Uim`k 93..2
Ajfskp fkt prkskft viùk
S\ jl prjbkke? tiguf ak 9 ? ]p ZZZZZZZ x EL 4 ]p ZZZZZZZZZZZZ

ak = ? ]p ZZZZZZZ x ZZZZZZ4 ]p ZZZZZZZZZZZZ
ak F? ]p ZZZZZ Zx ZZZZZZ 4 ]p ZZZZZZZZZZZZ
Ujti` S\ 4 ]p ZZZZZZZZZZZZ
Fkt hfvkstdkft (jutìy) 4 ]p ZZZZZZZZZZZZ
Fkt prkskft viùk 4 ]p ZZZZZZZZZZZZ
Eirh ljrdit hfh eipit puì ehghtufn mkfklht bjst rithj (M/B rithj) itiu
prjlhtimh`hty hfekx, yihtu?
S\ jl prjbkke
SH 4 …………………………………………….. (>.9)
Fkt hfvkstdkft
Arhtkrhi yifn ehpiaih uftua dkfkrhdi suitu hfvkstish mhì ehnufiaif FS\
skminih mishs sk`kash hiìg, ehtkrhdi mhì FS\ ieiìg pjshthl itiu SH `kmhg mksir
eirh situ, eif skmi`hafyi.
Bjftjg pkrghtufnif? ( Eiìd Outiif )
Srjyka I eif M dkdmutugaif hfvkstish skmksir ]p 733.333,-. Sjì bisg l`jw
uftua dishfn-dishfn prjyka ehpkrahriaf skminh mkrhaut?
mkrh aut?
Uim`k 93.5
Srjyka I Srjyka M
Uiguf 9 ]p 533.333,- ]p 933.333,-

= ]p 533.333,- ]p =33.333,-
2 ]p =33.333,- ]p =33.333,-
5 ]p 933.333,- ]p =33.333,-
; - ]p 233.333,-
< - ]p 533.333,-
==;
Srjyka difiaig yifn pk`hfn dkfnuftufnaif mhì pkrghtufnif itis eisir
ajfskp fkt prkskft viùk. Ehsbjuft ritk ehpkrghtufnaif 7 %.
Skdkbigif?
Ehsbjuft Libtjr (EL) piei ehsbjuft ritk 7% (eipit eh`hgit pie tim`k I.9)
Srjyka I
S\ prjbkke,tiguf 9 ]p 533.333,- x 3,8=< 4 ]p 2>3.533,-
= ]p 533.333,- x 3,7>; 4 ]p 25=.733,-
2 ]p =33.333,- x 3,>85 4 ]p 9;7.733,-
5 ]p 933.333,- x 3,>2; 4 ]p >2.;33,-
Ujti` prkskft viùk 4 ]p 85;.;33,-
Fkt hfvkstdkft 4 ]p 733.333,-
Fkt prkskft viùk 4 ]p 95;.333,-
(M/B rithj) 4 ]p 85;.;33,- 4 9,97

]p 733.333,-
Mkfklht Bjst rithj M/B 4 prjlhtimh`hty hfekx
Srjyka M
S\ prjbkke, tiguf 9 ]p 933.333,- x 3,8=< 4 ]p 8=.<33,-
= ]p =33.333,- x 3,7>; 4 ]p 9>9.533,-
2 ]p =33.333,- x 3,>85 4 ]p 9;7.733,-
5 ]p =33.333,- x 3,>2; 4 ]p 95>.333,-
; ]p 233.333,- x 3,<79 4 ]p =35.>33,-
< ]p 533.333,-x 3,<23 4 ]p =;=.333,-
Ujti` prkskft viùk 4 ]p 9.3=<.933,-
Fkt prkskft viùk 4 ]p ==<.933,-
M/B rithj 4 ]p 9.3=<.933,- 4 9,=7
]p 733.333,-
Eirh gish` pkrghtufnif ehitis, prjyka M `kmhg dkfnuftufnaif, airkfi FS\

yifn `kmhg mksir eif M/B rithj yifn ouni `kmhg thfnnh ohai ehmifehfnaif
ekfnif prjyka I tktiph akeui prjyka tkrskmut eipit ehtkrhdi airkfi FS\
eif M/B rithjfyi sidi-sidi pjshthl.
==<
Hftkrfi` ritk jl rkturf (H]])
Srhfshp eirh hftkrfi` ritk jl rkturf ieiìg minihdifi dkfkftuaif ehsbjuft
ritk yifn eipit dkdpkrsidiaif prkskft viùk jl prjbkke ekfnif jutìy.
Rkghfnni piei akieiif hfh prkskft viùkfyi 4 fj`. Eiìd gi` hfh iei
gumufnif iftiri ajfskp FS\ ekfnif H]]. Ajfskp FS\, dkfbirh FS\ piei
ehsbjuft ritk tkrtkftu, skeifnaif ajfskp H]] oustru dkfbirh ehsbjuft ritk
yifn ehhfnhfaif. [ftua dkfkftuaif ehsbjuft ritk yifn ehbirh eipit
ehrudusaif skminh mkrhaut?
Jutìy 4 I9 + I= + I2 …..+ If ….. (>.=)

(9+r) (9+r)= (9+r)2 (9+r)f
Nufi dkfbirh mksirfyi ‐r— eipit ehìauaif ekfnif dktjek trhi` krrjr (bjmi-
bjmi).
Eiìd gumufniffyi ekfnif bjftjg eirh tim`k 5 ehduai, uftua prjyka I
eif M eipit ehbirh hftkrfi` ritk jl rkturffyi, ekfnif dkfnnufiaif ehsbjuft
ritk piei i`tkrfithl 7%, 9;%, 9>% eif 97%.
Srjyka I
FL EL Srkbkke S\ Srjbkke
Ehsbjuft ritk 7% 9 3,8=< ]p 533.333,- ]p 2>3.533,-

= 3,7>; ]p 533.333,- ]p 25=.733,-
2 3,>85 ]p =33.333,- ]p 9;7.733,-
5 3,>2; ]p 933.333,- ]p >2.;33,-
Ujti` S\ ]p 85;.;33,-
Fkt hfvkstdkft ]p 733.333,-
FS\ ]p 95;.;33,-
Ehsbjuft ritk 9;% 9 3,7>3 ]p 533.333,- ]p 275.333,-

= 3,>;< ]p 533.333,- ]p 23=.533,-
2 3,<;7 ]p =33.333,- ]p 929.<33,-
5 3,;>=
Ujti` S\ ]p 933.333,- ]p 728.=33,-
]p ;>.=33,-
FS\ ]p 28.=33,-
==>
Ehsbjuft ritk 97% 9 3,7>5 ]p 533.333,- ]p 227.733,-

= 3,>97 ]p 533.333,- ]p =7>.=33,-
2 3,<38 ]p =33.333,- ]p 9=9.733,-
5 3,;9< ]p 933.333,-c ]p ;9.<33,-
Ujti` S\ ]p >88.533,-
FS\ ]p -( <33),-
Ehsbjuft ritk 9>% 9 3,7;; ]p 533.333,- ]p 25=.333,-

= 3,>29 ]p 533.333,- ]p =8=.533,-
2 3,<=5 ]p =33.333,- ]p 9=5.733,-
5 3,;25 ]p 933.333,- ]p ;2.533,-
Ujti` S\ ]p 79=.<33,-
FS\ ]p 9=.<33,-
Eirh gish` pkrghtufnif ehitis, ehsbjuft ritk yifn ehbirh eh`ktiaaif iftiri 9>%
eif 97%.
[ftua dkfkftuaif ehsbjuft ritk yifn tkpit, eipit ehìauaif ekfnif
hftkrpjìsh skminih mkrhaut?
Ehsbjut ritk Skskft viùk
9> % ]p 79=.<33,-
97% ]p >>8.533,-
Skrmkeii 9%c ]p 92.=33,-
Siei r 4 9>% S\ prjbkke ]p 79=.<33,-
Skrmkeiif ]p 9=.<33,-
Skrskftisk pkrmkeiif 4 9=.<33,- x 9 % 4 3,8;%

92.=33,-
r yifn ehbirh 4 9>% + 3,8;% 4 9>,8;%
H]] 4 9>,8;%
Srjyka M
FL EL Srjbkke S\ Srjbkke
Ehsbjuft ritk 97% 9 3,75> ]p 933.333,- ]p 7>.533,-
= 3,>97 ]p =33.333,- ]p 952.<33,-
2 3,<38 ]p =33.333,- ]p 9=9.733,-
5 3,;9< ]p =33.333,- ]p 932.=33,-
; 3,52> ]p 233.333,- ]p 929.933,-
< 3,2>3 ]p 533.333,- ]p 957.333,-
Ujti` S\ ]p >2=.533,-
FS\(-) ]p (<>.<33),-
==7
Ehsbjuft ritk 9<% 9 3,7<= ]p 933.333,- ]p 7<.=33,-

= 3,>52 ]p =33.333,- ]p 957.<33,-
2 3,<59 ]p =33.333,- ]p 9=7.=33,-
5 3,;;= ]p =33.333,- ]p 993.533,-
; 3,5>< ]p 233.333,- ]p 95=.733,-
< 3,593 ]p 533.333,- ]p 9<5.333,-
Ujti` S\ ]p >37.=33,-
FS\ (-) ]p (98.733),-
Ehsbjuft ritk 9;% 9 3,7>3 ]p 933.333,- ]p 7>.333,-

= 3,>;< ]p =33.333,- ]p 9;9.=33,-
2 3,<;7 ]p =33.333,- ]p 929.<33,-
5 3,;>= ]p =33.333,- ]p 995.533,-
; 3,58> ]p 233.333,- ]p 958.933,-
< 3,52= ]p 533.333,- ]p 9>=.733,-
Ujti` S\ ]p 73<.933,-
FS\ ]p <.933,-
‐r— yifn ehbirh tkr`ktia iftiri 9;% eif 9<%.

Rkbiri tkpit, eipit ehbirh ekfnif hftkrpjìsh skminih mkrhaut?
Ehsbjuft ritk Srkskft viùk

9;% ]p 73<.933,-
9<% ]p >73.=33,-
Skrmkeiiif 9% ]p =;.833,-
Siei r 4 9;% S\ Srjbkke 4 ]p 73<.933,-
Skrmkeiif 4 ]p <.933,-
Srkskftisk pkrmkeiif 4 <.933 x 9% 4 3,=5%

=;.833
‐r— yifn ehbirh 4 9;% + 3,=5% 4 9;,=5%
H]] 4 9;,=5%
Eirh gish` pkrghtufnif hfh, miha prjyka I diupuf M eipit ehtkrhdi airkfi
H]] `kmhg mksir eirh bjst biphti`fyi (7%).
==8
Uktiph mhì ehmifehfniaif, difiaig yifn dkfnuftufnaif, ipiaig prjyka I

itiu prjyka M, ekfnif dkfnnufiaif H]] tkrfyiti prjyka I `kmhg
dkfnuftufnaif.
Gi` hfh mkrtkftifnif ekfnif prghtufnif FS\, ehdifi prjyka M `kmhg miha.
Eiìd ajfl`ha hfh dkdifn theia iei oidhfif, migwi dishfn-dishfn dktjek
dkfngishàif akshdpuìf yifn sidi tkftifn dkfkrhdi itiu dkfjìa suitu
prjyka.
Skrmifehfnif ehmiwig hfh dkfufouaaif pkfnkrthif `kmhg okìs.
]ifnahfn
Skrthdmifnif FS\ ? 9. Srjyka M
Ridi-sidi ehtkrhdi
FS\ +
M/B rithj6 9
=. Srjyka I
Skrthdmifnif H]] ? 9. Srjyka I

Ridi-sidi ehtkrhdi
FS\ +
M/B rithj6 9
H]] . bjst jl biphti`
=. Srjyka M
=23
Nripghbi` Ipprjibg
[ftua dkdmkrhaif nidmirif yifn `kmhg okìs dkfnkfih gumufnif FS\

ekfnif ehsbjut ritk eipit ehùahsaif skbiri nrilhs
Nidmir 93.;
FS\
(]p 9.333,-)
<33
;33
533
233
=33
933
3
; 7 93 9; =3 =;
- 933 Srjyka I
ehsbjuft ritk % Srjyka M
Skfokìsif?
9. Siei ehsbjuft ritk 7%, FS\ prjyka I skmksir ]p 95;.;33,- skeifnaif
FS\ prjyka
=. Siei ehsbjuftM ritk
skmksir ]pFS\
4 fj`, ==<.933,-
prjyka(7%Idkrupiaif bjst‒jl]p
4 ]p 9.933.333 biphti`).
733.333,-
4 ]p 233.333,- prjyka M4 ]p 9.533.333 ‒ ]p 733.3334 ]p <33.333,-
2. Siei H]] 9>,8;%, FS\ prjyka I 4 fj` eif piei H]] 9;,=5, FS\ prjyka M
43
Siy Miba pkrhje dktgje

Dktjek piymiba dkfnimihaif ajfskp thdk viùk jl djfky, skghfnni bisg
l`jw theia ehaihtaif ekfnif ehsbjuft ritk tkrtkftu.
Hfth eirh ajfskp hfh ieiìg dkfnghtufn mkripi ìdi wiatu yifn ehmutugaif
uftua dkfnkdmi`haif hfvkstish skpkrth skduì, dkìùh prjbkke yifn
ehgishàif eiìd skthip pkrhje.
Akmuruaif eirh dktjek hfh hiìg dkfnimihaif prjbkke sktkìg pkrhjek
piymiba.
Bjftjg pkrghtufnif ?
Eif prjyka I eif M dkrupiaif hfvkstish skmksir ]p 93.333.333,- ( dishfn-
dishfn prjyka).
=29
Mkreisiraif pkrghtufnif, pjì bisg l`jw, ehgiripaif skpkrth mkrhaut?

Uim`k 93.;
Uiguf Bisg hfl`jw
Srjyka I Srjyka M
9 ]p ;.333.333,- ]p 2.333.333,-
= ]p ;.333.333,- ]p 5.333.333,-
2 ]p 9.333.333,- ]p 2.333.333,-
5 ]p 933.333,- ]p 5.333.333,-
; ]p 933.333,- ]p 2.333.333,-
Eirh eiti ehitis, diai piymiba pkrhje eipit ehghtufn?

Srjyka I 4 = tiguf
Srjyka M 4 2 tiguf
Srjyka yifn ehtkrhdi ieiìg yifn dkfngishàif pkrhjek piy miba yifn
tkrpkfeka, yihtu prjyka I.
Uktiph ak`kdigif ajfskp hfh tkr`hgit, yihtu prjbkke sktkìg pkrhjek tkrskmut
aurifn dkfnuftufnaif ohai ehmifehfnaif prjyka M.
Ivkrink ritk jl rkturf ( Ivkrink ]J] )
Ivkrink ritk jl rkturf eipit ehghtufn ekfnif biri?
Kirfhfn iltkr tixks

Ivkrink ritk jl rkturf 4
Ivkrink hfvkstdkft
Ujti` hfvkstdkft
Ivkrink hfvkstdkft 4 =
Bjftjg Rji` Skrghtufnif?
Eui i`tkrfithvk Srjyka I eif M
Hfvkstish prjyka I 4 ]p <33.333,- ushi hfvkstish < tiguf
Srjyka M 4 ]p >=3.333,- ushi hfvkstish < tiguf.
Srjlht iltkr tixks + ekprkshish uftua prjyka I eif M, ehpkrahriaif skminih
mkrhaut?
=2=
Uim`k 93..<
Uiguf Srjyka I Srjyka M

9 ]p =33.333,- ]p 5;3.333,-
= ]p =33.333,- ]p ==3.333,-
2 ]p =33.333,- ]p =33.333,-
5 ]p =33.333,- ]p 923.333,-
; ]p =33.333,- ]p 923.333,-
< ]p =33.333,- ]p 923.333,-
Srjyka difi yifn ehph`hg mkreisiraif ivkrink ritkr jl rkturf :
Skdkbigif?
Ekprkshish uftua Srjyka I 4 ]p <33.333,- 4 ]p 933.333,-
<
Srjyka M 4 ]p >=3.333,- 4 ]p 9=3.333,-
<
Kirfhfn iltkr tix uftua prjyka I eif M ieiìg?
Srjyka I Srjyka M
Fkt hfvkstdkft
Ivkrink ]p 233.333,-
hfvkstdkft ]p <33.333,- ]p 2<3.333,-
]p >=3.333,-
KIU KIU
Uiguf?9 ]p 933.333,- ]p 223.333,-
= ]p 933.333,- ]p 933.333,-
2 ]p 933.333,- ]p 73.333,-
5 ]p 933.333,- ]p 93.333,-
; ]p 933.333,- ]p 93.333,-
< ]p 933.333,- ]p 93.333,-
]p <33.333,- ?< ]p ;53.333,?<
Ivkrink KIU ]p 933.333,- ]p 83.333,-
Ivkrink ritk jl rkturf 933.333 4 22,22% 83.333 4 =;%
233.333 2<3.333
Biphti` rithjfhfn?
Biphti` rithjfhfn dkrupiaif suitu prjsks tkftifn minihdifi dkdh`hg
i`tkrfithl hfvkstish yifn tkrskehi, skghfnni djei` yifn ehdh`hah eipit
tkrtifid ekfnif prjlht yifn diashdi` eipit ehpkrj`kg.
Srjsks hfh thdmu` skminih iahmit1
=22
9. Ukrmitisfyi oudìg djei` yifn ehdh`hah, skeifnaif skatjr hfvkstish

tkrehrh eirh mkmkripi i`tkrfithl.
=. Ieifyi aihtif iftiri i`tkrfithl hfvkstish yifn situ ekfnif yifn ìhf
eiìd mkftua?
i. Hfekpkfekft (mkrehrh skfehrh)
m. Dutui``y kxbùshvk (dkdh`hg siìg situ)
b. Ekpkfekft itiu bjfthnkft (dkfkrhdi yifn situ girus puì dkfkrhdi
yifn ìhf).
Mkreisiraif ajfskp biphti` rithjfhfn iei mkmkripi biri uftua dkfkftuaif
ph`hgif eirh mkmkripi i`tkrfithl hfvkstish yifn iei, yihtu?
9. Hftkrfi` ]itk jl ]kturf Ipprjibg
Bjftjg pkrghtufnif?
Iei i`tkrfithl hfvkstish yifn eipit ehph`hg yihtu prjyka I, M, B, E, K eif
L. eifi yifn tkrskehi skmksir ]p =.;33.333,- H]] eif fkt hfvkstdkft uftua
dishfn-dishfn prjyka ehaktiguh skminih mkrhaut?
Uim`k 93.>
Srjyka Fkt Hfvkstdkft H]]

I ]p 733.333,- 9= %
M ]p >33.333,- =3%
B ]p 9.333.333,- 9<%
E ]p 533.333,- 7%
K ]p <33.333,- 9;%
L ]p9.933.333,- 99%
Srjyka difi yifn skmihafyi etkrhdi, mhì shlit hfvkstish ieiìg

hfekpkfekft. Bjst jl biphti` 4 93%
Skdkbigif?
Skrtidi ehsusuf rifnahfn eirh i`tkrfithvk prjyka ehduìh eirh H]] yifn
pi`hfn thfnnh.
=25
Uim`k 93.7
Srjyka Fkt Hhfvkstdkft H]]
M ]p >33.333,- =3%
B ]p 9.333.333,- 9<%
K ]p <33.333,- 9;%
I ]p 733.333,- 9=%
L ]p 9.933.333,- 99%
E ]p 533.333,- 7%
Muenkt yifn tkrskehi (muenkt `hfk) skmksir ]p =.;33.333,- ekfnif

ekdhahif i`tkrfithl hfvkstish yifn dufnahf ehph`hg ieiìg?
Srjyka M Fkt Hfvkstdkft 4 ]p >33.333,-
Srjyka B Fkt Hfvkstdkft 4 ]p 9.333.333,-
Srjyka K Fkt Hfvkstdkft 4 ]p <33.333,-
Ujti` Hfvkstdkft 4 ]p =.233.333,-
Srjyka I, L eif E ehtjìa. Skfjìaif hfh eheisiraif itis pkrthdmifnif

skminih mkrhaut?
prjykaI eif L dkdpufyih H]] yifn `kmhg thfnnh eirh piei but jl ritk
tktiph airkfi muenkt yifn tkrskehi theia dkfbuauph diai akeui prjyka
hfh tkrpiasi ehtjìa.
Rkeifnaif uftua prjyka E, ehtjìa airkfi thfnait H]] fyi ehmiwig but
jl ritk.
Mì nidmir eiìd mkftua nrilha, iaif tkr`hgit skminih mkrhaut?
Nidmir 93.<
=3% . M Muenkt `hfk

. .B
9;% . .K
.I
.L But jll ritk

93% .
E
;% .
9333 =333 2333 5333 ;333
=2;
But jl ritk, dkrupiaif bjst jl biphti` pkrusigiif, ieiìg thfnait
pkdimitisif suitu prjoka prjpjsi` iaif ehtkrhdi, mhì dkfngishàif H]]
ehitis bjst jl biphti`.
Eif ajdmhfish prjyka yifn ehtkrhdi ehmitish puì j`kg muenkt `hfk.
=. Srkskft \iùk Ipprjibg

Ipimhì eheisiraif piei prkskft viùk ipprjibg, diai pkrù ehbirh `kmhg
eiguù prkskft viùk eirh dishfn-dishfn prjyka.
Dhsi`fyi ehaktiguh? S\ bisg l`jw uftua dishfn-dishfn prjyka ieiìg?
Uim`k 93.8
Srjyka S\ bisg l`jw
I ]p 9.333.333,-
M ]p 9.9=3.333,-
B ]p 9.5;3.333,-
E ]p 2<3.333,-
K ]p 793.333,-
L ]p 9.=<;.333,-
Eirh eiti tkrskmut eipit ehsussuf rifnahfn hfvkstish skminih mkrhaut?
Uim`k 93.93
Srjyka Fkt Hfvkstdkft H]] S\ bisg l`jw
I ]p >33.333,- =3% ]p 9.9=3.333,-

M ]p 9.333.333,- 9<% ]p 9.5;3.333,-
B ]p <33.333,- 9;% ]p 793.333,-
E ]p 733.333,- 9=% ]p 9.333.333,-
K ]p 9.933.333,- 99% ]p 9.=<;.333,-
But jll pjhft
E ]p 533.333,- 7% ]p 2<3.333,-
I`tkrfithvk 9
[ftua prjyka M, B eif K eheisiraif S\ ipprjibg, difngishàif tjti`
prkskft viùk? ]p 9.9=3.333,-
]p 9.5;3.333,-
]p 7;3.333,-
]p 2.273.333,-
=2<
Muenkt /eifi yifn ehmutugaif 4 ]p =.233.33,-
Fkt prkskft viùk yifn ehtkrhdi
Ujti` prkskft viùk 4 ]p =.273.333,-
Ujti` hfvkstish 4 ]p =.233.333,-
FS\ 4 ]p 9.373.333,-
I`tkrfithvk =
[ftua prjyka M, B eif I1
Ujti` prkskft viùk 4 ]p 9.9=3.333,-
]p 9.5;3.333,-
]p 9.333.333,-
]p 2.>;3.333,-
Ujti` eifi yifn ehmutugaif 4 ]p =.;33.333,-

Fkt prkskft viùk yifn ehtkrhdi?
Ujti` prkskft viùk 4 ]p 2.;>3.333,-
Ujti` hfvkstish 4 ]p =.;33.333,-
FS\ 4 ]p 9.3>3.333,-
Ajdmhfish prjyka M, B eif K FS\ 4 ]p 9.373.333,-

Ajdmhfish prjyka M, B eif I ]p 9.3>3.333,-
Mkreisiraif pkrghtufnif hfh ajdmhfish prjyka yifn eipit ehph`hg hiìg M,

B eif K wiìupuf iei eifi yifn dkfnifnnur skmksir ]p =33.333,-
Akshdpuìf?
Eirh pkdmigisif dkfnkfih biphti` muenkthfn piei mim hfh, eipit
ehidmh` mkmkripi akshdpuìf skminih mkrhaut?

9. Ukagfha biphti` mhenkthfn yifn dkfnnufiaif ivkrink ritk jl rkturf itiu
piy miba pkrhje dkrupiaif tkagfha yifn mkrhlit ufsgjphs thbitke
(skekrgifi) uftua dkfnkviùish skoiug difi suitu biphti` prjokbt htu
dkfirha.
Rkeifnaif tkagfha biphti` muenkthfn yifn dkdpkrthdmifnaif thdk
viùk jl djfky, dkrupiaif tkaghfha yifn sjpghsthbitke (rudht) yihtu fkt
prkskft viùk dktgje, dkfnuaur pkrmkeiif fhìh skairifn eirh bisg
hfl`jw eif hfhthi` hfvkstdkft. Ehsidphfn htu ouni dkfnuaur prkskft viùk
eif bisg jutl`jw inir eipit dkfkftuaif skoiug difi suitu prjyka eipit
ehtkrhdi.
=2>
=. Srjlhtimh`hty hfekx ieiìg sidi ekfnif fkt prkskft viùk tktiph iìt
ifi`hshs hfh dkìauaif pkrmifehfnif iftiri prkskft viùk bisg hfl`jw
ekfnif hfhthi` hfvkstdkft. ]ishj hfh dkfufouaaif skoiug difi
pkfkrhdiif dk`kmhgh hfvkstish. Hftkrfi` ]itk jl rkturf (H]]) dkfbirh
ehsbjuft ritk yifn dkfngishàif FS\ prjyka sidi ekfnif fj`. Ifi`hshs
hfh ouni ehnufiaif skminih mishs pkfnidmhìf akputusif tkftifn ehtkrhdi
itiu ehtjìafyi suitu prjyka.
2. Skfekaitif FS\ eif H]] krit aihtiffyi ekfnif bjst jl biphti` airkfi
bjst jl biphti` eiìd gi` hfh mkrlufnsh skminih ehsbjuft ritk eif thfnait
pkdmitis. Ruitu prjyka dkfurut pkrthdmifnif H]] gifyi eipit ehtkrhdi
ohai H]] `kmhg mksir eirh bjst jl biphti` prjyka tkrskmut. Ekdhahif puì
eiìd pkrghtufnif FS\, ehsbjuft ritk yifn ehnufiaif ieiìg skmksir

bjst jl biphti` prjyka htu.
5. Biphti` rithjfhfn eipit ehnufiaif uftua dkdh`hg mkmkripi prjyka eirh
mkrminih prjyka yifn tkrskehi. Ifi`hshs hfh dkdmiftu phdphfif uftua
dkdh`hg prjyka yifn tkrskehi airkfi tkrmitisfyi eifi yifn tkrskehi.
Biphti` rithjfhfn eipit ehajdmhfishaif ekfnif pkfekaitif FS\ itiu
H]].
;. ]ifnahfn prjyka iaif mkrmkei ohai dkfnnufiaif skthip arhtkrh hfvkstish,
tktiph mhisifyi iaif dkfngishàif akshdpuìf yifn sidi. Ekfnif aiti

ìhf, ohai pkrthdmifnif FS\ suitu prjyka eipit ehtkrhdi (ìyia), diai
ududfyi pkrthdmifnif H]] eif ìhf-ìhf eipit ouni dkfkrhdi. Fiduf
ekdhahif mhsi tkroieh, ohai suitu prjyka dkfnnufiaif pkfekaitif FS\,
prjyka tkrskmut dkfoieh rifnahfn akeui ehmifehfnaif ekfnif prjyka
ìhf. Eif ohai dkfnnufiaif pkfekaitif H]] dkfoieh pkrtidi.
Rji`-sji` ìthgif
9. Eui muig prjyka yihtu prjyka 9 eif prjyka =
Srjyka 9 dkdkrùaif
dkdkrùaif hfvkstish skmksir ]p <3.333.333,- skeifniaif
=27
Srjyka = dkdkrùaif hfvkstish skmksir ]p >=.333.333,-. [shi dishfn-

dishfn rjyka ieiìg < tiguf. Srjykash pkrghtufnif ìmi sktkìg pioia, (
KIU ) miha uftua prjyka 9 diupuf prjyka =, ehaktiguh skminih mkrhaut?
F Srjyka 9 Srjyka =
9 ]p 93.333.333,- ]p 22.333.333,-
= ]p 93.333.333,- ]p 93.333.333,-
2 ]p 93.333.333,- ]p 7.333.333,-
5 ]p 93.333.333,- ]p 9.333.333,-
; ]p 93.333.333,- ]p 9.333.333,-
< ]p 93.333.333,- ]p 9.333.333,
Dktjek ekprkshish yifn ehnufiaif ieiìg dktjek nirhs ùrus tifpi si`vink
viùk. Bjst jl biphti` ehpkrahriaif 93%. Ehsbjuf
Ehsbjuftt libtjr piei ehsbjuft ritk
93%,
Eirh eiti ehitis Ghtufnìg ?
i. Fkt prkskft viùk uftua akeui prjyka
m. SH itiu M/B rithj
b. Spiy miba
e. Ivkrink ritk jl rkturf
k. Hftkrfi` ritk jl rkturf.
Skdkbigif?
Ekprkshish prjyka 9 4 ]p <3.333.333,- 4 ]p 93.333.333,-
<
Ekprkshish prjyka = 4 ]p >=.333.333,- 4 ]p 9=.333.333,-
<
Bisg hfl`jw uftua dishfn-dishfn prjyka
Uiguf Srjyka 9 (outi) Srjyka = (outi)

9 ]p 93 + ]p 93 4 ]p =3 ]p 22 + ]p 9= 4 ]p 5;
= ]p 93 + ]p 93 4 ]p =3 ]p 93 + ]p 9= 4 ]p 2=
52 ]p 93
]p 93 +
+ ]p
]p 93
93 4
4 ]p
]p =3
=3 ]p
]p 97 +
+ ]p
]p 9=
9= 4
4 ]p
]p 92
=3
; ]p 93 + ]p 93 4 ]p =3 ]p 9 + ]p 9= 4 ]p 92
< ]p 93 + ]p 93 4 ]p =3 ]p 9 + ]p 9= 4 ]p 92
=28
i) Fkt Srkskft \iùk

Srjyka 9
F Bigs L`jw
(outi) EL 93% S\ bisg hfl`jw
9 =3 3,838 ]p 97.973.333,-
= =3 3,7=< ]p 9<.;=3.333,-
2 =3 3,>;9 ]p 9;.3=3.333,-
5 =3 3,<72 ]p 92.<<3.333,-
; =3 3,<=9 ]p 9=.5=3.333,-
< =3 3,;<5 ]p 99.=73.333,-
S\ bisg hfl`jw ]p 7>.373.333,-
Fkt Hfvkstdkft ]p <3.333.333,-
FS\ ]p =>.373.333,-
Srjyka =
F BL EL S\ bisg hfl`jw
(outi)
9 5; 3,838 ]p 53.83;.333,-
= == 3,7=< ]p 97.9>=.333,-
2 =3 3,>;9 ]p 9;.3=3.333,-
5 92 3,<72 ]p 7.7>8.333,-
; 92 3,<=9 ]p 7.3>2.333,-
< 92 3,;<5 ]p >.22=.333,-
S\ bisg hfl`jw ]p 87.279.333,-
Fkt Hfvkstdkft ]p >=.333.333,-
FS\ ]p =<.279.333,-
Bititif?
[ftua dkfnghtufn FS\ prjyka 9, airkfi bisg l`jwfyi sidi skthip tiguf,
eipit ehnufiaif biri yifn `kmhg shfnait, yihtu dkfnnufiaif tim`k I= piei
ehsbjuft ritk 93%.
Ehsbjuft ritk libtjr 4 5,22;
S\ bisg hfl`jw 4 ]p =3.333.333,- x 5,22;
4 ]p 7>.933.333,-
Fkt Hfvkstdkft 4 ]p <3.333.333,-
Fkt Srkskft \iùk 4 ]p =>.933.333,-
(Gish` pkrghtufnif mkrmkei, airkfi gish` pkdmuìtif ehsbjuft libtjr).
m) SH itiu M/B rithj?

Srjyka 9 4 ]p 7>.933.333,- 4 9,5;
=53
]p <3.333.333,-
Srjyka = 4 ]p 87.279.333,- 4 9,2>
]p>=.333.333,-
b) Siy miba pkrhje ?
Srjyka 9 Srjyka =
Fhìh Hfvkstish ]p <3.333.333 ]p.>=.333.333
Bisg l`jw tg9 ]p =3,333.333 ]p.5;.333.333
Fhìh hfvkstish ]p 53.333.333. ]p =>.333.333
Bisg L`jw tg= ]p =3.333.333 ]p == 333.333
Fhìh hfvkstish ]p.=3.333.333 ]p . ;.333.333
Bigl`jw tg2 ]p.=3.333.333 ( ;333,333/=3.333.333)
;333,333/=3.333.3 33) W 9= muìf
3
Oieh 2 tiguf = tiguf 2 muìf
?
e) Ivkrink ritk jl rkturf ( Ivkrink ]J] )
Srjyka 9 Srjyka =
Ivkrink Hfvkstdkft ]p <3.333.333,- ]p >=.333.333,-
= =
4 ]p 23.333.333,- ]p 2<.333.333,-
Ivkrink KIU 4 ]p 93.333.333,- ]p 8.333.333,-
Ivkrink ritk jl rkturf?
Srjyka 9 4 ]p 93.333.333,- 4 22,22%

]p 23.333.333,-
Srjyka = 4 ]p 8.333.333,- 4 =;,33%
]p 2<.333.333,-
k) Hftkrfi` ritk jl rkturf? ( `hgit tim`k S\ I9)
Srjyka 9
F BL EL S\ bisg hf l`jw
(outi)
Ehsbjuft ritk ==% 9 =3 3,7=3 ]p 9<.533.333,-
= =3 3,<>= ]p 92.553.333,-
2 =3 3,;;9 ]p 99.3=3.333,-
5 =3 3,5;9 ]p 8.3=3.333,-
; =3 3,2>3 ]p >.533.333,-
< =3 3,232 ]p <.3<3.333,-
Ujti` S\ ]p <2.253.333,-
FS\ ]p 2.253.333,-
=59
Ehsbjuft ritk =5% 9 =3 3,73< ]p 9<.9=3.333,-

= =3 3,<;3 ]p 92.333.333,-
2 =3 3,;=5 ]p 93.573.333,-
5 =3 3,5=2 ]p 7.5<3.333,-
; =3 3,259 ]p <.7=3.333,-
< =3 3,=>; ]p ;.;33.333,-
Ujti` S\ ]p <3.273.333,-
Fkt hfvkstdkft ]p <3.333.333,-
FS\ ]p 273.333,-
Ehsbjuft ritk =; % 9 =3 3,733 ]p 9<.333.333,-

= =3 3,<53 ]p 9=.733.333,-
2 =3 3,;9= ]p 93.=53.333,-
5 =3 3,593 ]p 7.=33.333,-
; =3 3,2=7 ]p <.;<3.333,-
< =3 3,=<= ]p ;.=53.333,-
Ujti` S\ ]p ;8.353.333,-
FS\ (-) ]p (8<3.333),-
Hftkrpjìsh
Ehsbjuft ritk =5% Srkskft \iùk ]p <3.273.333,-
=;% Srkskft \iùk ]p ;8.353.333,-
Skrmkeiif 9% ]p 9.253.333,-
Ehsbjuft ritk =5% Srkskft \iùk ]p <3.273.333,-
Skrmkeiif ]p 273.333,-
Srkskftisk pkrmkeiif 4 ]p 273.333,- x 9% 4 3,=7%

]p 9.253.333,-
Hftkrfi` ritk jl rkturf prjyka 9 4 =5% + =7% 4 =5,=7%
Srjyka =
F EL BL S\ bisg hfl`jw
(outi)
Ehsbjuft ritk =<% 9 3,>85 5; ]p 2;.>23.333,-

= 3,<23 == ]p 92.7<3.333,-
2 3,;33 =3 ]p 93.333.333,-
5 3,28> 92 ]p ;.9<9.333,-
; 3,29; 92 ]p 5.38;.333,-
< 3,=;3 92 ]p 2.=;3.333,-
Ujti` S\ ]p >=.38<.333,-
FS\ ]p 8<.333,-
=5=
Ehsbjuft ritk 9 3,>7> 5; ]p 2;.59;.333,-

= 3,<=3 == ]p 92.<53.333,-
2 3,577 =3 ]p 8.><3.333,-
5 3,275 92 ]p 5.88=.333,-
; 3,232 92 ]p 2.828.333,-
< 3,=27 92 ]p 2.385.333,-
Ujti` S\ ]p >3.753.333,-
FS\ ]p (9.9<3.333),-
Hftkrpjìsh
Ehsbjuft ritk =<% Srkskft viùk ]p >=.38<.333,-
=>% Srkskft viùk ]p >3.753.333,-
Skrmkeiif 9% ]p 9.=;<.333,-
Ehsbjuft ritk =<% Srkskft viùk ]p >=.38<.333,-
Skrmkeiif ]p 8<.333,-
Skrskftisk pkrmkeiif ]p 8<.333, x 9% 3,37%
]p 9.=;<.333,-
H]] 4 =<% + 3,37% 4 =<,37%
l) Akshdpuìf yifn eipit ehidmh`?

9. Akeui prjyka eiipt ehtkrhdi uftua skùrug arhtkrhi hfvkstish
=. Skrthdmifnif FS\, prjyka 9 `kmhg dkfnuftufnaif
2. Skrthdmifnif piy miba pkrhjek, prjyka = `kmhg dkfnuftufnaif
5. Skrthdmifnif ritk jl rkturf, prjyka 9 `kmhg dkfnuftufnaif
;. pkrthdmifnif H]], prjyka = `kmhg dkfnuftufnaif.
=52
n) Nrilha gumufnif iftiri FS\ eif Ehsbjuft ritk

FS\ (]p Outi)
<3 .
;3 .
53 .
23 . H]] =5,=7 (9)
=3 . H]] =<,37(=)
93 .
3. . . . . .
-=3. ; 93 9; =3 =; 23 Srjyka =
-93. Srjyka 9
Ehsbjuft ritk (%)
=. Kistkrf bjdpify, dkfnnufiaif dkshf skgirni ]p =; outi. [dur dkshf

tkrskmut thfnni` ; tigiuf ình, eif fhìhfyi sskairifn
kairifn mkreisiraif fhìh
pisir ( burrkft dirakt viùk) ieiìg ]p ;.333.333,-. [dur dkshf htu
akskùrugif ieiìg 93 tiguf. Ekprkshish ekfnif strihngt `hfk dktgje.
Shdphfif hfnhf dkfnnifth dkshf htu ekfnif dkshf miru, skgirni ]p
;3.333.333,-. Ksthdish siìvink viùk skmksir ]p 9.333.333,-. Ehgiripaif
ekfnif pkfnnifthif dkshf iaif ehpkrj`kg bisg sivhfn itiu pkfngkditif
mhiyi skmksir ]p;.333.333,-
Rktiguf. Eif pkfouiìf iaif mkrtidmig 2%. Ekprkshish ekfnif dktjek
strihngt `hfk skìdi ; tiguf eif bjst jl biphti` 93% . Uix ritk ;3%
Ujti` pkfoui`f ieiìg ]p ;33.333.333,-
Jpkrithfn bjst ]p 2;3.333.333,-. Ekprkshish skairfn skmksir ]p
;3.333.333,- pkr tiguf. Mkreisiraif eiti tkrskmut ghtufnìg?
i. FS\ dkshf miru eif fkt hfvkstdkft.
m. Minihdifiaig akputusif Riueiri ohai kxpkbtke sivhfn ( giripif itis
bisg sivhfn) mkrtidmig dkfoieh ]p 93.333.333,- pkr tiguf. Eif si`vink
viùk dkfoieh ]p ;.333.333,-
=55
b. Minihdifi pkfeipit Riueiri, ohai bjst dkshf miru ]p <3.333.333,- eif

si`vink viùk ]p 93.333.333,-. Skrtidmigif pkfoui`f sskmksir
kmksir =% eif
bisg sivhfn ]p 9;.333.333,-
Ekprkshish tktip ekfnif dktjek yifn sidi.
Nufiaif FS\ dktgje.
Skdkbigif?
i. Fkt Bisg Jutl`jw fhìh muau, dkshf ìdi ]p 9=.;33.333,-
( ; x ]p =;.333.333,-)
93
Ri`vink viùk dkshf ìdi ]p (;.333.333,-)
]p >.;33.333,-
Uix ritk ;3% ]p 2.>;3.333,-
Uix sivhfn ]p 2.>;3.333,-
Girni dkshf miru ]p ;3.333.333,-
Uix sivhfn ]p ( 2.>;3.333,-)
Ri`vink viùk dkshf ìdi ]p ( ;.333.333,-)
Fkt bisg jutl`jw (fkt hfvkstdkft) ]p 59.=;3.333,-

Akduehif pkrù ehbirh tidimigif bisg l`jw, ekfnif i`tkrfithl tifpi
hfvkstish miru eif ekfnif hfvkstish miru. Rkghfnni eipit ehaktiguh
mksirfyi pkfngkditif.
Srkskft viùk bisg l`jw
4 ]p 7.<;3.333,- 2,>89*) 4 ]p 2=.>8=.9;3,-
*) Bjst biphti` 93%
F 4; Nufiaif timk` I=
Siei F 4 ; Ehsbjuft ritk 93%
Diai ELsi`vink
S\ eirh 4 2,>89.
dkshf miru 4 ]p 9.333.333,- x 3,<=9
4 ]p <=9.333,-
( F 4 ; EL 4 3,<=9 timk` I9)
S\ eirh tidmigif bisg l`jw ]p 2=.>8=.9;3,-
S\ eirh si`vink viùk dkshf miru ]p <=9.333,-
Ujti` prkskft viùk ]p 22.592.9;3,-
Fkt Hfvkstdkft ]p 59.=;3.333,-
FS\ (-) ]p (>.72<.7;3,-)
Mkreisiraif pkrghtufnif ehitis, pkfnnifthif dkshf ìdi ekfnif
dkshf miru theia pkrù ehìauaif. Airkfi dkfngishàif FS\ fknithl.

Skrumigiif bisg l`jw eipit ouni ehbirh ekfnif ljrduì?
=5;
∌ Bisg l`jws 4 (∌s + ∌ B - ∌ E ) (9-t) + ∌ E (>.5)

∌ Bl 4 (]p ;.333.333,- ]p ;.333.333,- - ]p >.233.333,-)
( 9 ‒ ;3%) + ]p >.233.333,-
4 (]p =.>33.333,-) (3,;3) + ]p >.233.333,-
4 ]p 7.<;3.333,-
]p >.233.333,- (∌E) ehpkrj`kg eirh ?

Eiprkshish dkshf miru 4 ;3.333.333,- (-) ]p 9.333.333,-
;
4 58.333.333,- 4 8.733.333,-
;
Ekprkshish dkshf ìdi 4 9=.;33.333,- 4 =.;33.333,-
;
∌ E 4 >.233.333,-
9. ∌ Bisg l`jw 4 (]p ;.333.333,- + ]p 93.333.333,- - ]p <.;33.333,-)

(9 ‒ 3,;3) + ]p <.;33.333,-
4 (]p 7.;33.333,-) (3,;3) + ]p <.;33.333,-
]p 93.>;3.333,-
∌ E 4 ]p <.;33.333,-
Ehpkrj`kg eirh ? ]p ;3.333.333 ‒ ]p ;.333.333,-

;
4 ]p 8.333.333,-
Ekprkshish dkshf miru 4 ]p 8.333.333,-
Ekprkshish dkshf ìdi 4 ]p =.;33.333,-
∌E 4 ]p <.;33.333,-
S\ bisgl`jw 4
]p 93.>;3.333,- x 2,>89 4 ]p 53.>;2.=;3,-
S\ si`vink viùk 4 ]p ;.333.333,-
4 ]p 2.93;.333,-
S\ eirh bisgl`jws 4 ]p 52.7;7.=;3,-
Fkt hfvkstdkft 4 ]p 59.=;3.333,-
FS\ 4 ]p =.<37.=;3,-
Ohai eheisiraif piei pkrghtufnif ehitis ehdifi FS\ ieiìg

i eiìg pjshthl,
diai pkrnifthif eipit ehìauaif.
b. Fkt bisg jutl`jw
Girni dkshf miru ]p <3.333.333,-
Uix sivhfn (2.>;3.333)
Rivhfn viùk dkshf ìdi (;.333.333) ]p 7.>;3.333,-
Fkt bisg jutl`jws (fkt hfvkstdkft) ]p ;9.=;3.333,-
=5<
Bisg l`jw 4 (]p 93.33.333,-
93.33.333 ,- + ]p 9;.333.333,-
9; .333.333,- - ]p >.;33.333,-)
( 9- 3,;3) + ]p >.;33.333,-
4 (]p 9>.;33.333,-) (3,;3) + ]p >.;33.333,-
4 ]p 9<.=;3.333,-
S\ Bisg l`jws?
S\ 4 9<.=;3.333,- x 2,>89 4 ]p <9.<32.>;3,-
S\ eirh si`vink viùk dkshf miru 4 ]p 93.333.333,- x 3,<=9
4 ]p <.=93.333,-
S\ bisg l`jws 4 ]p <9.<32.>;3,-
S\ eirh si`vink viùk dkshf miru 4 ]p <.=93.333,-
<.=93.333 ,- (+)
Ujti` S\ 4 ]p <>.792.>;3,-
Fkt hfvkstdkft 4 ]p ;9.=;3.333,-
FS\ 4 ]p 9<.;2<.>;3,-
Itis eisir pkrghtufnif hfh puì, pkfnnifthif dkshf ìdi ekfnif dkshf
miru eipit ehìauaif, airkfi FS\ ouni pjshthl.
2. I`tkrfithl prjyka yifn dufnahf ehtkrhdi itiu ehtjìa, mkreisiraif

prjpjsi` yifn ehsusuf ehaktiguh skminih mkrhaut?
Srjokbt Fkt Hfvkstdkft SH

9 ]p 9.333.333,- 3,8;
= ]p 9.;33.333,- 9,9;
2 ]p 9.=;3.333,- 9,=3
5 ]p 9.>;3.333,- 9,93
; ]p >;3.333,- 9,38
Muenkt yifn tkrskehi uftua htu, skmksir ]p 2.;33.333,-. Srjyka-prjyka

difiaig yifn skmihafyi ehtkrhdi mhì ehaktiguh?
i. Dishfn-dishfn prjyka hfekpkfekft
m. Srjyka = eif 2 dutui` kxbùshvk
b. Srjyka 9 eif 2 hfekpkfekft
Skdkbigif?
i. Srjyka skmihafyi ehtjìa, airkfi dkfnigishàif prjlhtimh`hty hfekx

aurifn eirh situ.
Srjyka-prjyka yifn mhsi ehtkrhdi ieiìg?
=5>
Srjyka Fkt Hfvkstdkft SH
2 ]p 9.=;3.333,- 9,=3
= ]p 9.;33.333,- 9,9;
5 ]p 9.>;3.333,- 9,93
; ]p >;3.333,- 9,38
Eifi yifn tkrskehi4 ]p 2.;33.333,-. Ajdmhfish prjyka yifn dufnahf

ehph`hg ieiìg prjyka 2+=+; eif 2+5. Srjyka yifn dkfnuftufnaif
hiìg ajdmhfish 2+5, tjti` prjlht 4 ]p 5=;.333,-. Ajdmhfish yifn
pkrtidi ritk jl rkturf 4 ;5=.;33,- 4 9;,;%. Ajdmhfish akeui 4
5=;.333,- 4 95,=% 2.;33.333,-
2.333.333,-
m. Mhì prjyka = eif 2 dutui` kxbùshvk.

eirh eui prjyka hfh ehph`hg prjyka 2, airkfi SH `kmhg mksir eirh SH
prjyka =.
]ifnahfn prjyka skairifn ieiìg?
Srjyka SH Fkt Hfvkstdkft
2 9,=3 ]p 9.=;3.333,-
5 9,93 ]p 9.>;3.333,-
; 9,38 ]p >;3.333,-
9 3,8; ]p 9.333.333,-
Eirh rifnahfn tkrskmut, mhì ehuaur ekfnif muenkt yifn tkrskehi,

prjyka-prjyka yifn mhsi ehtkrhdi ieiìg? prjyka 2 eif 5. Rkeifnaif
prjyka ; wiìupuf SH fyi `kmhg mksir eirh situ, theia eipit ehph`hg
airkfi eifi theia dkfbuauph. Srjyka 9 okìs eh tjìa!.
b. Srjyka 9 eif 2 mkrshlit hfekpkfekft?
Eiìd gi` hfh pkrù ehbirh `kmhg eiguù SH nimufnif itiu SH hftknritke
skminih mkrhaut?
=57
Srjyka SH Fkt Hfvkstdkft S\

Srjbkke
9 3,8; ]p 9.333.333,- ]p 8;3.333,-

2 9,=3 ]p 9.=;3.333,- ]p 9.;33.333,-
]p =.=;3.333,- ]p =.5;3.333,-
SH hftknritke 4 ]p =.5;3.333,- 4 9,37

]p =.=;3.333,-
]ifnahfn hfvkstish eipit ehsusuf skminih mkrhaut?
Srjyka SH Fkt Hfvkstdkft
= 9,9; ]p 9.;33.333,-
5 9,93 ]p 9.>;3.333,-
; 9,38 ]p >;3.333,-
2+9 9,37 ]p =.=;3.333,-
Eirh rifnahfn htu mkreisiraif eifi yifn tkrskehi, prjyka-prjyka yifn

eipit ehph`hg skairifn, ieiìg prjyka = eif 2 wiìupuf dishg iei
shsi eifi skmksir ]p =;3.333,-
Srjyka yifn ìhf wiìupuf eipit ehtkrhdi, mkùd eipit ehph`hg
airkfi aurifn eifi.
Ujti` prjlht yifn ehtkrhdi ieiìg ]p 533.333,- ( prjyka =+5).
Ajdmhfish ìhf yifn ehdufnahfaif hiìg prjyka ; eif 2+9.
Uktiph tjti` prjlht gifyi ]p =5>.;33,-
Eif shsi eifi skmksir ]p ;33.333,-
5. Eui prjyka htu I eif M, dishfn-dishfn dkdmutugaif hfvkstish skmksir
]p 733.333,-. Bjst
Bjst jl biphti` pkrusigiif ehaktiguh 93%. Sjì bisg l`jw
(KIU + ekprkshish) ieiìg skminih mkrhaut  E`d Outiif )
=58
Uiguf I M
9 ]p 533.333,- ]p 933.333,-
= ]p 533.333,- ]p =33.333,-
2 ]p =33.333,- ]p =33.333,-
5 ]p 933.333,- ]p =33.333,-
; - ]p 233.333,-
< - ]p 533.333,-
Eirh eiti ehitis?

i. Ghtufnìg prkskft viùk eif fkt prkskft viùk uftua skthip prjyka,
piei bjst biphti` 3%, 5%, <%, 7%, 93%, 9;%, =3%
m. Srjyka difi yifn ehph`hg mkreisiraif dktjek?
9. Siy miba
=. Hftkrfi` ritk jl rkturf
2. Fkt prkskft viùk piei bjst jl biphti` 93%.
b. Nidmiraif nrilha mkreisiraif pkrghtufnif ipei pjhft i.
e. Ipi ajdkftir Riueiri tkrgieip gish` pkrghtufnif ehitis.
Skdkbigif?
i) Skrghtufnif prkskft viùk eif fkt prkskft viùk ( E`d Outiif).
Hftkr
Hftkrk
kst
Hftkrkst 3% 5% st <%
liatj
tiguf liatjr liatj
r
r
I M I M I M
9 9,3 533 933 3,8=< 275,7 8<,= 3,825 2>>,= 85,2
= 9,3 533 =33 3,8=; 2>3 97; 3,783 2;< 9>7
2 9,3 =33 =33 3,778 99>,7 9>>,7 3,753 9<7 9<7
5 9,3 933 =33 3,7;; 77,; 9>9 3,>8= >8 9;7,5
; 9,3 233 3,7== =5<,< 3,>5> ==5,9
< 9,3 533 3,>83 29< 3,>3; =7=
Srkskft 993 953 9397,9 998=,< 873,5 9935,7
viùk 3 3 733 733 733 733
Hfvkstish 733 733
Fkt prkskft 233 <33 =97,9 28=,< 973,5 235,7
viùk
=;3
7% Hftkr 93% Hftkr 9;%

Hftkrkst kst kst
tiguf liatjr I M liatj I M liatj I M
r r
9 3,8=< 2>3,5 8=,< 3,838 2<2,< 83,8 3,8>3 257 7>
= 3,7;> 25=,7 9>9,5 3,7=< 223,5 9<;,= 3,>;< 23=,5 9;9,=
2 3,>85 9;7,7 9;7,7 3,>;9 9;3,= 9;3,= 3,<;7 929,< 929,<
5 3,>;2 >2,; 95> 3,<82 <7,2 92<,< 3,;>= ;>,= 995,5
; 3,<79 =35,2 3,<=9 97<,2 3,58> 958,9
< 3,<23 =;= 3,;<5 ==;,< 3,52= 9>=,7
Srkskft
viùk
Hfvkstish
Fkt prkskft
viùk 85;,; 93=<,9 89=,; 8;5,7 728,= 73<,9
733 733 733 733 733 733
95;,; ==<9 99=,; 9;5,7 28,= <,9
=3%
Uiguf Hftkrkst libtjr
M
I
9 222,= 72,2
3,722
= =>>,< 927,7
3,<85
2 99;,7 99;,7
3,;>8
5 57,= 8<,5
3,57=
; 9=3,<
3,53=
< 925
3,2;;
Srkskft viùk >>5,7 <77,8
Hfvkstish 733 733
FS\
(=;,=) (999,9)
m) 9. Siymiba pkrhje I 4 = tiguf

M 4 5 tiguf 5 muìf
Srjyka yifn ehph`hg prjyka I.
=. Hftkrfi` ritk jl rkturf prjyka I

Siei r 4 97% (dktjek bjmi-bjmi)
]p 533.333,- x 3,7>5 4 ]p 227.733,-
]p 533.333,- x 3,>97 4 ]p =7>.=33,-
=;9
]p =33.333,- x 3,<38 4 ]p 9=9.733,-

]p 933.333,- x 3,;9< 4 ]p ;9.<33,-
Srkskft viùk 4 ]p >88.533,-
Hfvkstish 4 ]p 733.333,-
FS\ 4 ]p (<33),-
Airkfi fhìh ]p <33,- tkrskmut tkrìù akbh`, diai eipit
ehimihaifskghfnni H]] prjyka I 4 97%.
Srjyka M
Siei r 4 9;% r4 9<%
9;% S\ 9<% S\
]p 933.333,- 3,7>3 ]p 7>.;33,- 3,7<= ]p 7<.=33,-
]p =33.333,-
]p =33.333,- 3,>;<
3,<;7 ]p 929.<33,-
]p 9;9.=33,- 3,>52
3,<59 ]p 9=7.=33,-
]p 957.<33,-
]p =33.333,- 3,;>= ]p 995.533,- 3,;== ]p 993.533,-
]p 233.333,- 3,58> ]p 958.933,- 3,5>< ]p 95=.733,-
]p 533.333,- 3,5=2 ]p 9>=.733,- 3,593 ]p 9<5.333,-
]p 73<.933,- ]p >73.=33,-
Hfvkstish ]p 733.333,- ]p 733.333,-
FS\ ]p <.933,- ]p (98.733,-)
Hftkrpjìsh
Ehsbjuft ritk 9;% Srkskft viùk ]p 73<.933,-
9<% Srkskft viùk ]p >73.=33,-
Skrmkeiif 9% ]p =;.833,-
Ehsbjuft ritk 9;% Srkskft viùk ]p 73<.933,-
Hfvkstish ]p 733.333,-
]p <.933,-
% Skrmkeiif 4 <.933,- x 9% 4 3,=5%
=;.833,-
Hftkrfi` ritk jl rkturf prjyka M 4 9;% + 3,=5%
4 9;,=5%
Mkreisiraif H]] .
Srjyka yifn ehph`hg prjyka I.
2. Srkskft viùk
Fkt prkskft viùk piei bjst jl biphti` 93%
Srjyka I ]p 99=.;33,-
Srjyka M ]p 9;5.733,-
Srjyka yifn ehph`hg ieiìg prjyka M.
=;=
b) 9. Mkreisiraif Srkskft viùk

Srkskft viùk
(]p 9.333) 9.533
9.=33
733
I
533 M
; 93 9; =3
Bjst jl biphti` (%)
=. Mkreisiraif fkt prkskft viùk
<33
;33 M
533
233
=33 I
933
; 93 9; =3
Bjst jl Biphti`
e)Ajdkftir
Eiìd pkdh`hgif i`tkrfithl prjyka yifn dkfnuftufnaif pkfnnufiif
dktjek yifn mkrmkei, iaif dkfngishàif rifnahfn prjyka yifn
mkrmkei puì.
Iaif tktiph, wiìupuf dktjek yifn ehnufiaif mkrmkei, gish`fyi
dkfufouaaif migwi mhì suitu prjyka, ehtkrhdi dkfurut
pkrthdmifnif suitu dktjek, iaif ehtkrhdi puì dkfurut dktjek yifn
ìhf.
;. SU Fjrtjf tkìg dkdutusaif uftua dkfnnifth dkshf-dkshf yifn

ehdh`hah yifn tkìg mkrudur 9; tiguf. Dkshf-dkshf tkrskmut dkdpufyih
si`vink viùk skmksir ]p ;3.333,-. Rkgumufnif ekfnif gi` htu iei eui
i`tkrfithl dutui``y kxbùshvk yihtu?
=;2
9. Ehìauaif pkfnifthif ekfnif dkshf miru ekfnif mhiyi ]p >33.333,-

eif ehpkrahriaif bisg l`jw pkrtiguf (mkljrk tix) skmksir ]p 9><.333,-.
Uix ritk skmksir ;3%. (thpk dkshf sidi ekfnif yifn ìdi).
=. Skfnnifthif ekfnif dkshf miru (theia sidi ekfnif dkshf ìdi),
ekfnif girni ]p 9.=;3.333,-. Ehgiripaif fkt bisg l`jw dkshf dkshf
miru hfh pkr tiguf ]p 2=3.333,-
2. Dkshf yifn pkrtidi ehpkrahriaif dkdpufyih si`vink viùk skmksir
]p53.333,- ekfnif ushi 9; tiguf. Dkshf yifn akeui dkdpufyih
si`vink viùk skmksir ]p ;3.333,- ekfnif ushi 9; tiguf. Bjst jl biphti`
pkrusigiif ehaktiguh skmksir 9=%.
Mkreisiraif eiti tkrskmut ?
i. Girusaig pkfnnifthif dkshf ehìauaif: Eif ohai ehìauaif,
i`tkrfithvk difi yifn pi`hfn dkfnuftufnaif:
m. Rkoiug difi mkrpkfnirug tkrgieip gish` pkrghtufnif ohai ehnufiaif
ehsbjuft ritk 95% uftua dkshf thpk miru.
Skdkbigif?
i. Skfnnifthif ekfnif dkshf miru (thpk ìdi)
9. Hfvkstish eiìd dkshf miru ]p >33.333,-
Gish` pkfouiìf dkshf ìdi ]p ( ;3.333,-)
Sioia itis akuftufnif pkfouiìf
dkshf ìdi ;3% ]p =;.333,-
Ujti` jutìy ]p <>;.333,-
=. Skrghtufnif bisg l`jw (dkshf miru)

Akuftufnif / tiguf ]p 9><.333,-
Ekprkshish/ tiguf ]p 55.333,- (>33.333 ‒ 53.333)
KMU ]p 92=.333,- 9;
Uix ;3% ]p <<.333,-
KIU ]p <<.333,-
Ekprkshish ]p 55.333,-
Bisg L`jw ]p 993.333,-
S\ bisg l`jw piei ehsbjuft ritk 9=% 4 ]p 993.333x <,.799

Rkìdi 9; tiguf 4 ]p >58.293,-
S\ si`vink viùk ]p 53.333,- x 3,792 4 ]p >.2=3,- (+)
=;5
Ujti` S\ jl bisg l`jw 4 ]p >;<.;23,-

Fkt prkskft viùk 4 ]p >;<.;23,- (-) ]p <>;.333,- 4 ]p 79.;23,-
pkfnnifthif ekfnif dkshf thpk miru

9. Hfvkstish eiìd dkshf 4 ]p 9.=;3.333
thpk miru
gish` pkfouiìf
dkshf ìdi ]p (;3.333) (-)
]p 9.=33.333,-
Sioia itis akuftufnif
pkfouiìf dkshf ìdi ]p =;.333,-(+)
Ujti` jutìy ]p 9.==;.333,-
=. Skrghtufnif bisg l`jw
Akuftufnif pkr tiguf ]p 2=3.333,-
Ekprkshish pkr tiguf ]p 73.333,-
KMU ]p =53.333,-
Uix ;3% ]p 9=3.333,.-
KIU ]p 9=3.333,-
Ekprkshish ]p 73.333,-
Bisg l`jw ]p =33.333,-
S\ bisg l`jw piei ehsbjuft ritk 9=%

Rkìdi 9; tiguf 4 ]p =33.333,- x <,799 4 ]p 9.2<=.=33,-
S\ si`vink viùk ]p ;3.333,- x 3,972 4 ]p 8.9;3,-
Ujti` S\ jl hfl`jws 4 ]p 9.2>9.2;3,-
Fkt prkskft viùk 4 ]p 9.2>9.2;3 ‒ ]p 9.==;.333,- 4 ]p 95<.2;3,-
Mkreisiraif gish` pkrghtufnif ehitis, diai pkfnnifthif eipit eh ìauaif.

Eif skmi`hafyi dkfnnifth dkshf ekfnif thpk miru, airkfi fkt prkskft
viùkfyi `kmhg mksir eirh dkshf miru ekfnif thpk yifn sidi ekfnif dkshf
ìdi.
m. Dkshf thpk miru 4 95%

Bisg l`jw (9; tiguf) 4 ]p =33.333,- x <,95= 4 ]p 9.=77.533,-
Ri`vink viùk 4 ]p ;3.333,- x 3,953 4 ]p >.333,-
Srkskft viùk 4 ]p 9.=2;.533,-
Ujti` jutìys 4 ]p 9.==;.333,-
Fkt prkskft viùk ]p 93.533,-
Mkreisiraif pkrghtufnif tkrskmut, tkrfyiti skdiahf thfnnh thfnait
ehsbjuft ritk (eirh 9=% dkfoieh 95%), skdiahf aurifn dkfnuftufnaif.
=;;
Eiìd aisus hfh dkshf thpk miru dkfnnufiaif ehsbjuft ritk 95%, diai
pkfnnifthif dkshf `kmhg miha ekfnif thpk ìdi (FS\ ]p 79.;23,- 6 ]p
93.533,-). J`kg skmim htu eiìd pkfnnifthif dkshf gkfeiafyi ouni
dkdpkrthdmifnaif liatjr ehsbjuft ritk yifn ehnufiaif eiìd
pkrghtufnif.
<. SU Rumur dkrkfbifiaif pkfouiìf isskts ìdi yifn ehmk`h skgirni
]p93.333.333,- piei tiguf =338. isskts tkrskmut tkìg ehpiaih skìdi 2
tiguf eif dkfurut pkrghtufnif wiatu htu iaif ehpiaih skìd 93 tiguf.
Ehpkrahriaif theia iei si`vink viùk. Itis pkfouiìf tkrskmut pkrusigiif
iaif ehakfiaif pioia (hfbjdk tix) skmksir 53% eif
eif mhì tkreipit
akutufnif eiìd pkfouiìf tkrskmut iaif ehakfiaif puì pioia skmksir
23%. Eirh eiti tkrskmut, ghtufnìg mksirfyi mkmif pioia yifn girus
ehmiyir j`kg pkrusigiif ohai?
i. Isskts tkroui` skgirni ]p 9=.333.333,-
m. Isskts tkroui` skgirni ]p 7.333.333,-
b. Isskts tkroui` skgirni ]p >.333.333,-
e. Isskts tkroui` skgirni ]p ;.333.333,-
Skdkbigif?
Girni mk`h dkshf 4 ]p 93.333.333,-
Fhìh ekprkshish 2 tiguf,
4 2 x ( 93.333.333,- ) 4 ]p 2.333.333,- (-)
93
Fhìh Muau 4 ]p >.333.333,-
i. Ohai isskts tkroui` ]p 9=.333.333,- mkrirth biphti` nihf ]p 9=.333.333 ‒ ]p

93.333.333,-4 ]p =.333.333,-. Ekprkshish sueig ehpkrj`kg, 2x ]p
9.333.333,- 4 ]p 2.333.333,- (dkrupiaif jrehfiry hfbjdk).
Ekfnif ekdhahif pioia yifn girus ehmiyir, itis biphti` nihf 4
23% x ]p =.333.333,- 4 ]p <33.333,-
Hfbjdk tixks (Jrehfiry tixks)
53% x ]p 2.333.333,- 4 ]p 9.=33.333,-
Ujti` pioia 4 ]p 9.733.333,-
=;<
m. Ohai isskts tkroui` ]p 7.333.333,- mkrirth theia iei biphti` nihf, j`kg
skmim htu biphti` nihf tix theia pkrù ehmiyir . tktiph, j`kg airkfi
girni oui` dishg ehitis fhìh muau, diai pkrusigiif ehakfiaif pioia
itis jrehfiry hfbjdk. Jrehfiry hfbjdk 4 ]p 7.333.333 ‒ ]p >.333.333,-
4 ]p 9.333.333,-
Sioia yifn girus ehmiyir 4 53% x ]p 9.333.333,- 4 ]p 533.333,- sidi
ekfnif fhìh muau. Ekfnif ekdhahif pkrusigiif theia ehakfiaif
pioia itis trifsiash tkrskmut.
b. Ohai isskts tkroui` skgirni ]p >.333.333,- mkrirth sidi ekfnif fhìh
muau. Ekfnif ekdhahif pkrusigiif theia ehakfiaif pioia itis
trifsiash pkfouiìf tkrskmut.
e. Ohai isskts tkroui` skgirni ]p ;.333.333,- mkrirth pkrusigiif dkfniìdh
akrunhif (biphti` `jss). Biphti` `jss hfh yihtu skmksir ]p =.333.333,-

eipit ehmkmifaif akpiei jpkrithfn hfbjdk. J`kg skmim htu
pkrusigiif dkdpkrj`kg pjtjfnif pioia (tix rkeubthjf) 53% x ]p
=.333.333,- 4 ]p 733.333,-
Bititif? tix rkeubthjf hfh eiìd gumufniffyi eiìd pkrghtufnif
dkfkftuaif mksirfyi fkt hfvkstdkft, iaif mkrlufnsh dkfnurifnh
>. Skrusigiif ‐Rhfir Miath—( e`d Outiif ) mkrakhfnhfif uftua dkfnnifth

dkshf ìdi yifn tkìg ehmk`h eui tiguf yifn ìù skgirni ]p 973.333,-.
Siei wiatu htu dkshf iaif ehsusut mkreisiraif stirhngt `hfk dktgje eif
tifpi si`vink viùk skìdi < tiguf. Rkairifn hfh dkshf tkrskmut eipit
ehoui` ekfnif skgirni ]p =33.333,-.
Dkshf miru eipit ehpkrj`kg ekfnif girni ]p 233.333,- eif dkdpufyih
ushi skìdi 5 tiguf. Skfyusutif ouni dkfnnufiaif dktjek yifn sidi
eif tifpi si`vink viùk. Skrusigiif dkdpkrahriaif dishg iaif
dkfnkùiraif skmksir ]p =3.333,- uftua mhiyi pkdisifnif dkshf miru.

Skrusigiif ekfnif ieifyi trifsiash tkrskmut, girus dkdmiyir hfbjdk
tix skmksir 53% eif pioia itis biphti` nihf (`jfn tkrd) 23%.
=;>
Mkreisiraif hfljrdish ehitis?
i. Ghtufnìg mksirfyi hfhthi` hfvkstdkft.
m. Ohai jfnajs pkdhfeigif dkshf ìdi skmksir ]p 9=.333,-
ehpkrghtufnaif eiìd pkfouiìf dkshf ìdi, tkftuaif mksirfyi hfhthi`
hfvkstdkft.
b. Rkifeihfyi dkshf ìdi tkroui` ]p 953.333,- ghtufnìg puì hfhthi`
hfvkstdkft.
e. Ohai dkshf ìdi tkroui` ]p 933.333,- eif pkrusigiif dkdpufyih ìmi
jpkrish skmksir ]p 73.333,- mkripiaig hfhthi` hfvkstdkft.
Skdkbigif?
Skdkbigif?
i) Fhìh muau dkshf ìdi

]p 973.333 ‒ = ( 973.333,- ) 4 ]p 973.333 ‒ ]p <3.333,-
<
4 ]p 9=3.333,-
Biphti` nihf (`jfn tkrd) 4 ]p =33.333 ‒ ]p 973.333 4 ]p =3.333,-
Girni mk`h dkshf ìdi 4 ]p 973.333,-
Fhìh muau 4 ]p 9=3.333,- (-)
Ekprkshish 4 ]p <3.333
Sioia itis pkfouiìf dkshf ìdi ?

Biphti` nihf 4 23% x ]p =3.333,- 4 ]p <.333,-
Ekprkshish yifn tkìg ehìauaif , ]p <3.333,-
Sioia 53% x ]p <3.333,- 4 ]p =5.333,-
Sioia pkfouiìf 4 ]p 23.333,-
Hfhthi` hfvkstdkft?
Girni dkshf miru ]p 233.333,-
Jfnajs pkdisifnif ]p =3.333,- (+)
Gish` pkfouiìf dkshf ìdi ]p =33.333,- (-)
Sioia pkfouiìf dkshf ìdi ]p 23.333,- (+)
Hfhthi` hfvkstdkft ]p 9;3.333,-
m) Ohai mhiyi pkdhfeigif dkshf ìdi ehpkrghtufnaif ekfnif girni

dkshf ìdi, diai gish` pkfouiìf dkshf ìdi iaif mkraurifn dkfoieh
4 ]p =33.333 ‒ ]p 9=.333,-4 ]p 977.333,-. Mkreisiraif girni yifn
ehtkrhdi skmksir ]p 977.333 ‒ ]p 973.333,- 4 ]p 7.333,-.
=;7
Ekprkshish yifn sueig ehìauaif?
]p 973.333 ‒ ]p 9=3.333,- 4 ]p <3.333,-
Sioia yifn girus ehmiyir dkfoieh?
Biphti` nihf 4 23% x ]p 7.333,- 4 ]p =.533,-
Jrehfiry tixks4 53% x ]p <3.333,- 4 ]p =5.333,- (+)
Sioia pkfouiìf 4 ]p =<.533,-
Mksirfyi hfhthi` hfvkstdkft ieiìg?

Girni dkshf miru 4 ]p 233.333,-
Jfnajs pkdisifnif 4 ]p =3.333,- (+)
Gish` pkfouiìf dkshff ìdi 4 ]p 977.333,- (-)
Sioia pkfouiìf dkshf ìdi 4 ]p =<.533,- (+)
Hfhthi` hfvkstdkft 4 ]p 9;7.533,-
b) Rkifeihfyi dkshf ìdi tkroui` ]p 953.333,- mkrirth theia iei

akuftufnif djei` (biphti` nihf). Ekprkshish yifn tkìg ehìauaif
iaif dkfoieh ]p 953.333 ‒ ]p 9=3.333,.4 ]p =3.333,-. Sioia itis
ekprkshish 4 53% x ]p =3.333,- 4 ]p 7.333,-.
Mksirfyi hfhthi` hfvkstdkft ieiìg?
Gish` pkfouiìf dkshf ìdi 4 ]p 953.333,- (-)
Sioia pkfouiìf dkshf ìdi 4 ]p 7.333,- (+)
Hfhthi` hfvkstdkft 4 ]p 977.333,-
e) Ohai dkshf ìdi tkroui` ]p 933.333,- mkrirth pkrusigiif dkfniìdh

akrunhif (biphti` `jss) itis pkfouiìf isskts skmksir ]p 9=3.333 ‒ ]p
933.333 4 ]p =3.333,- .
J`kg airkfi pkrusigiif dkdpufyih ìmi skmksir ]p 73.333,- akrunhif
hfh eipit ehtutuph eirh ìmi jpkrish tkrskmut, eif iei pkfnurifnif
pioia eirh oudìg yifn sidi ekfnif akrunhif. Skdnurifnif pioi 4
53% x ]p =3.333,- 4 ]p 7.333,-.
Mksirfyi hfhthi` hfvkstdkft dkfoieh ?
Gish` pkfouiìf dkshf ìdi 4 ]p 933.333,- (-)
Sioia pkfouiìf dkshf ìdi 4 ]p 7.333,- (-)
Hfhthi` hfvkstdkft 4 ]p =9=.333,-
7. SU Gi`hdif Oiyi dkrkfbifiaif eui muig prjyka yifn mkrshlit dutui``y

kxbùshvk.
Bjst jl biphti` pkrusigiif skmksir 93%. Dktjek ekprkshish yifn
ehnufiaif ieiìg strihngt `hfk. ( nirhs ùrus )
=;8
Eiti dkfnkfih fkt hfvkstdkft eif bisg l`jw uftua dishfn-dishfn

prjyka ehaktiguh skminih mkrhaut?
Srjyka I Srjyka M
Fkt Hfvkstdkft ]p <3.333.333,- ]p 73.333.333 ,-
Uiguf Bisg L`jw
9 ]p 9<.333.333,- ]p ==.333.333,-
= ]p 9<.333.333,- ]p =5.333.333,-
2 ]p 9<.333.333,- ]p =<.333.333,-
5 ]p 9<.333.333,- ]p =3.333.333,-
; ]p 9<.333.333,- ]p 9;.333.333,-
< ]p 9<.333.333,- ]p 95.333.333,-
Eirh eiti ehitis?

i. Ghtufnìg ivkrink ritk jl rkturf uftua dishfn-dishfn prjyka.
m. Ghtufnìg piy miba pkrhje uftua dishfn- dishfn prjyka, mkreisiraif
ivkrink diupuf ibtui` bisg l`jw.
b. Ghtufnìg fkt prkskft viùk dishfn-dishfn prjyka.
e. Mkfklht bjst rithj dishfn-dishfn prjyka.
k. Hftkrfi` ritk jl rkturf uftua skthip prjyka.
l. Minihdifi pkfeipit Riueiri tkrgieip akeui prjyka tkrskmut:
n. Ghtufnìg fkt prkskft viùk uftua skthip prjyka mkreisiraif ehsbjuft
ritk 3%, ;%, 93%, eif =3%.
g. Nidmiraif eiìd situ nrilha, gumufnif iftiri FS\ eif ehsbjuft ritk
uftua ak eui prjyka tkrskmut.
8. ; muig prjyka yifn ehtiwiraif, dishfn-dishfn prjyka I, M, B, E, eif K.

prjyka tkrskmut
tkrskmut dkfyifnau
dkfyifnautt pkdmk`hifdkshf-dkshf miru eiti dkfnkfih
dishfn-dishfn prjyka skminih mkrhaut?
=<3
I M B E K
(outi) (outi) (outi) (outi) (outi)
( outi)
Girni Mk`h ]p =5,- ]p 9<,- ]p 53,- ]p =5,- ]p 2=,-
Mhiyi pkdisifnif ]p 9,>; ]p 3,;3 ]p 3,>; ]p 9,- ]p 3,;3
Jfnajs ifnaut ]p 3,=; ]p 3,;3 ]p 3,=; ]p - ]p 3,;3
Uiguf Bisg hfl`jws

9 ]p 7,- ]p <,- ]p 9=,- ]p 9=,- ]p 9<,-
= ]p 7,- ]p 2,- ]p 9<,- ]p 93,- ]p <,-
2 ]p 7,- ]p 5,- ]p 93,- ]p 7,- ]p <,-
5 ]p 7,- ]p 7,- ]p 9=,- ]p 93,- ]p =,-
; ]p 7,- ]p 5,- ]p 7,- ]p ;,- ]p 7,-
Eiti ìhf yifn ehaktiguh ieiìg ? dishfn-dishfn prjyka dkdpufyih

si`vink viùk riti-riti ]p 9.333.333,-. Dktjek ekprkshish ieiìg nirhs
ùrus. Bjst jl biphti` yifn girus ehpkrghtufnaif skmksir 9=%.
Eirh eiti ehitis?
i. Rusufìg rifnahfn-rifnahfn prjyka tkrskmut mkreisiraif
pkrthdmifnif ivkrink ritk jl rkturf, piy miba pkrhje, fkt prkskft viùk
eif hftkrfi` ritk jl rkturf.
m. Mkrhaif ajdkftir Riueiri tkrgieip dishfn-dishfn prjyka tkrskmut.
93. Ruitu pkrusigiif, tkìg dkrkfbifiaif uftua dkìauaif pkfnnifthif

dkshf skairifn ekfnif dkshf miru yifn `kmhg djekrf eiìd rifnai
dkfhfnaitaif akuftufnif.
Girni dksh miru skmkùd tkrpisifn ieiìg ]p ;5.333.333,- Mhiyi
pkdisifnif skmksir ]p 5.333.333,- Ekprkshish itis dkshf miru
dkfnnufiaif dktjek strihngt `hfk, uftua oifnai wiatu pkdiaihif 7
tiguf. Dkshf miru ehpkrahriaif tifpi si`vink viùk.
Dkshf ìdi yifn ehmk`h = tiguf yifn ìù skgirni ]p 2<.333.333,- eif
ehsusut uftua oifnai wiatu 93 tiguf, mkreisiraif dktjek yifn sidi.
Rktkìg ehìauaif pkfk`hthif pisir, tkrfyitidkshf ìdi eipit eh oui`
skgirni ]p 53.333.333,-
=<9
Biphti` nihf tix ritk 23%, eif fjrdi` tix ritk skmksir ;3%. Srjykash
kirfhfn mkljrk ekprkbhithjf ife tixks, miha ekfnif itiu tifpi
pkfnnifthif dkshf miru, ehaktiguh skminih mkrhaut?
Uiguf Ekfnif dkshf ìdi Ekfnif dkshf miru

9 ]p 23.333.333,- ]p 5=.333.333,-
= ]p 2=.333.333,- ]p 5=.333.333,-
2 ]p 29.333.333,- ]p 5=.333.333,-
5 ]p 25.333.333,- ]p 5=.333.333,-
; ]p 2;.333.333,- ]p 5=.333.333,-
< ]p 25.333.333,- ]p 5=.333.333,-
> ]p 23.333.333,- ]p 5=.333.333,-
7 ]p =;.333.333,- ]p 5=.333.333,-
Mkreisiraif eiti ehitis?

i. Ghtufnìg fkt hfvkstish mhì ehìauaif pkdmk`hif dkshf miru, ekfnif
dkfoui` dkshf ìdi.
m. Ghtufnìg fkt hfvkstdkft mhì pkrusigiif dkfoui` dkshf ìdi skgirni
]p23.333.333,-
b. Ghtufnìg bisg l`jw, miha ekfnif dkshf skairifn diupuf ekfnif
dkshf miru, eif tufouaaifìg pjì bisg jut l`jw eif bisg hf-l`jwfyi
skìdi ushi pkfnnufiif dkshf.
e. Ekfnif dkfnnufiaif dktjek fkt prkskft viùk, piei ehsbjuft ritk
93%, pkrùaig pkfnnifthif dkshf tkrskmut ehìauaif: Uufouaaif
pkrghtufnif Riueiri skbiri `kfnaip.
99. Rkjrifn hfvkstjr dkdh`hah eifi yifn ehmuenktaif uftua mkmkripi
prjyka hfvkstish.
Rktkìg ehìauaif pkfk`hthif, iei > dibid prjyka yifn ehdufnahfaif
uftua ehph`hg itiu ehtjìa.

Eiti tkftifn aktuoug prjyka tkrskmut ehaktiguh skminih mkrhaut?
=<=
Srjoka Fkt Hfvkstdkft Mkfklht Bjst ]ithj
I
M ]p
]p 233.333.333,-
=33.333.333,- 9,=7
9,3;
B ]p 933.333.333,- 9,=;
E ]p 833.333.333,- 9,93
K ]p ;33.333.333,- 9,95
L ]p 933.333.333,- 9,;3
N ]p 733.333.333,- 9,=3
Eifi yifn tkrskehi siit hfh gifyi skmksir ]p 9.333.333,-.

i. Ghtufnìg FS\ dishfn-dishfn prjyka.
m. Srjyka-prjyka difiaig yifn skmihafyi ehph`hg, mhì dishfn-dishfn

prjyka mkrshlit hfekpkfekft.
b. Srjyka difiaig yifn ehph`hg mhì prjyka L eif M, mkrshlit
ekpkfekft, prjyka N eif I dutui``y kxbùshvk.
e. Eirh mkmkripi i`tkrfithl yifn Riueiri ph`hg, tufouaaif pkrmifehfnif
prjlht yifn ehpkrj`kg. (uftua oiwimif m eif b).
9=. SU Eksti oiyi dkfkrhdi tiwirif usuìf prjyka skmksir = (eui) muig.
Eiti-eiti eirh usuìf tkrskmut ieiìg skminih mkrhaut1 (E`d
(E` d ]hmuif )
i. Eiti hfvkstish prjyka.
Aktkrifnif Srjyka I Srjyka M
Girni mk`h dkshf ]p <.333.333,- ]p >.333.333,-

[dur kajfjdhs 93 tiguf 93 tiguf
Fhìh shsi - ]p 9.333.333,-
Mhiyi pkdisifnif ]p ;33.333,- ]p ;33.333,-
Akeui-euifyi dkfnnufiaif dktjek pkfyusustif nirhs ùrus.

m. Eiti prjbkke (KIU + Ekprkshish)dishfn-dishfn prjyka
Uiguf Srjyka I Srjyka M

9 ]p 833.333,- ]p 9.<33.333,-
= ]p 833.333,- ]p 9.<33.333,-
2 ]p 9.333.333,- ]p 9.>33.333,-
5 ]p 9.933.333,- ]p 9.;33.333,-
; ]p 9.=33.333,- ]p 9.533.333,-
< ]p 9.=33.333,- ]p 9.233.333,-
> ]p 9.233.333,- ]p 9.333.333,-
=<2
78 ]p
]p 9.533.333,-
9.533.333,- ]p
]p 833.333,-
833.333,-
93 ]p 9.;33.333,- ]p 733.333,-
Eirh eiti ehitis ghtufnìg?

9. ]itk jl rkturf jf hfvkstdkft eirh dishfn-dishfn prjyka.
=. Siy Miba Skrhjek Hfvkstish tkrskmut.
2. Fkt prkskft viùk dishfn-dishfn prjyka, piei ehsbjuft liatjr 9;%
5. Difi yifn skmihafyi ehtkrhdi eirh eui usu` prjyka tkrskmut.
Ehsbjuft liatjr r 4 9;%
Uiguf EL Uiguf EL
9 3,78<;> < 3,52=22
= 3,>;<95 > 3,2>;85
2 3,<;>;= 7 3,2=383
5 3,;>9>; 8 3,=75=<
; 3,58>97 93 3,=5>97
92. pkrusigiif Hbk Brkid RI]H dkrkfbifiaif uftua dkdpkrùis
usigifyi. Riìg situ dkshf yifn ehmutugaif ieiìg skmuig dkshf lrkkzkr
yifn ehpkrùaif uftua dkyhdpif pkrskehiif hbk brkid yifn sueig oieh
eif dkfufnnu pkfnifnautif akùir. Iei eui muig dkra yifn
ehpkrthdmifnaif. Xifn situ muitif nkfkri` k`kbtrhb eif yifn ìhf dkra
bjè pjhft, akeuifyi muitif Idkrhai. Eirh minhif iautifsh ehpkrj`kg
eiti jfnajs skminih mkrhaut? ( e`d rhmuif )
Nkfkri` k`kbtrhb Bjè pjhft

Girni dkshf ]p 9.=33.333,- ]p 9.=33.333,-
Mhiyi tidmigif sidpih
Dkshf ship ehpiaih ]p 9.333.333,- ]p 9.333.333,-
tiashrif ushi dkshf / tg 93 Uiguf 99 Uiguf
Fkt jpkrithfn hfbjdk ]p 273.333,- ]p 27.333,-
Sioia 53% 53%
Dktjek ekprkshish nirhs ùrus nirhs ùrus
Itis eisir eiti pkrghtufnif mhiyi ehitis eif isudsh mhiyi djei` skmksir
9;%.
Ehdhfti?
9. Dkfnghtufn piy miba pkrhje eirh akeui dkshf tkrskmut.
=<5
=. Fkt prkskft viùk eirh akeui dkshf tkrskmut

2. mkrhìg sirif akpiei pkrusigiif tkrskmut difi yifn skmihafyi ehph`hg
eirh akeui dkshf tkrskmut.
95. Skrusigiif ‐BI]HFNUJF— dkdh`hah djei` skoudìg ]p =;.333.333,-

uftua ehhfvkstishaif, eif piei siit hfh pkrusigiif skeifn
dkdpkrthdmifnaif ; muig prjyka. Oudìg hfvkstish dishfn-dishfn
prjyka ieiìg skminih mkrhaut?

Srjyka Hfhthi` Hfvkstdkft Srhjlhtimh`hty Hfekx
I ]p 7.333.333,- 9,=;
M ]p >.333.333,- 9,<
B ]p 93.333.333, 9,5;
E ]p <.333.333,- 9,2=
K ]p 99.333.333,- 9,9;
Ehtifyiaif?
9. Ghtufnìg fkt prkskft viùk dishfn-dishfn prjyka.
=. Mhì prjyka M eif E ekpkfekft eif prjyka I eif B dutui``y
kxkbùshvk, prjyka-prjyka difiaig yifn skgirusfyi ehph`hg.
2. eirh mkmkripi i`tkrfithl yifn siueiri ph`hg, tufouaaif pkrmifehfnif
prjlhtfyi.
9;. SU ‐IMB— dkdmk`h skmuig dkshf yifn `kmhg djekrf uftua

dkdprjeuash prjeuafyi yifn ehduìh tiguf 9872 iwi`. Girni dkshf
miru tkrskmut skmksir ]p=.;33.333,-. Mhiyi tidmigif ]p ;33.333,-. [dur
kajfjdhs dkshf 5 tiguf. Fhìh rksheu, ehpkrahriaif skmksir ]p 9.333.333,-
pkrahriif pkfouiìf prjeuafyi ieiìg?
9872 2.533 ufht 987; 5.533 ufht
9875 5.<33 ufht 987< <.333 ufht
Girni oui` prjeua pkr ufht ]p 9.333,-
Girni pjaja prjeuash <3% Skfouiìf (mkùd tkrdisua ekprkshish) mhiyi
iedhfhstrish eif udud ]p 9;3.333,-/ tg uftua tiguf pkrtidi eif akeui,
]p=33.333,- uftua tiguf akthni eif akkdpit. Mhiyi pkfouiìf 93% eirh
=<;
pkfouiìf. Sioia 23%. Dktjek ekprkshish yifn ehnufiaif ieiìg nirhs

ùrus.
Ehtifyiaif?
9. Srjykash ]/@ uftua tiguf 9 s/e tiguf
ti guf H\.
=. Siy miba pkrhje
2. Fkt prkskft viùk ekfnif ehsbjuft ritk 93%
5. Hftkrfi` ritk jl rkturf.
=<<
MIM 99
IFI@HRHR M]KIA K\KF
99. 9 Ajfskp Eisir
Mrkia kvkf pjhf, eipit ehirthaif skminih suitu ththa itiu akieiif ehiftiri
pkrusigiif eheiìd jpkrishfyi theia dkdpkrj`kg akuftufnif eif theia
dkfekrhti akrunhif.
Ekfnif aiti ìhf, piei akieiif
a kieiif htu akuftufnif eif akrunhif sidi ekfnif fj`.
Gi` hfh mhsi tkroieh, mhì pkrusigiif eheiìd jpkrishfyi dkfnnufiaif mhiyi
tktip, eif vjùdk pkfouiìf gifyi buaup uftua dkfutup mhiyi tktip eif
virhimk`.
Ipimhì pkfouiìf gifyi buaup dkfutup mhiyi virhimk` eif skminih tktip, diai
pkrusigiif dkfeirhti akrunhif. Eif skmi`hafyi iaif dkdpkrj`kg akuftufnif,
mhì pkfouiìf dk`kmhgh mhiyi virhimk` eif mhiyi tktip yifn girus ehakùiraif.
Ifi`hshs mrkia kvkf, skbiri udud eipit dkdmkrhaif hfljrdish akpiei
phdphfif, minihdifi pjì gumufnif iftiri vjùdk pkfouiìf, bjst eif thfnait
akuftufnif yifn iaif ehpkrj`kg piei `kvk` pkfouiìf tkrtkftu.
Rkghfnni ifi`hshs mrkia kvkf skrhfn ouni ehskmut ekfnif bjst vjùdk, prjlh`
ifi`hshs.
Ifi`hshs mrkia kvkf eipit dkdmiftu phdphfif eiìd dkfnidmh` akputusif
iftiri ìhf dkfnkfih?
=<>
9. oudìg pkfouiìf dhfhdi` yifn girus ehpkrtigifaif inir pkrusigiif

theia dkfniìdh akrunhif.
=. oudìg pkfouiìf yifn girus ehbipih uftua pkrusigiif dkdpkrj`kg
akuftufnif tkrtkftu.
2. skmkripi oiugaig, mkraurifnfyi pkfouiìf nir pkrusigif theia dkekrhti
akrunhif.
5. uftua dkfnktiguh minihdifi kllka pkrumigif girni oui`, mhiyi eif

vjùdk pkfouiìf tkrgieip akuftufnif yifn ehpkrj`kg.
Ifi`hshs mrkia kvkf, mkrththa tjìa eirh ajfskp pkdhsigif mhiyi (ehrkbt bjsthfn
systkd) yihtu virhimk` bjst eif lhxke bjst.
\irhimk` bjst
\irhimk` bjst dkrupiaif okfhs mhiyi yifn skìù mkrumig sksuih ekfnif pkrumigif
vjùdk pkfouiìf.
pkfouiìf. Skrumigif hfh tkrbkrdhf eiìd mhiyi virhimk` skbiri tjti`.
Rkghfnni eiìd pkfnkrthif hfh, virhimk` bjst eipit ehghtufn mkreisiraif

pkrskftisk tkrtkftu eirh pkfouiìf.
Itiu virhimk` bjst pkr ufht ehai`haif ekfnif pkfouiìf eiìd ufht. Rkbiri nrilha
okfhs mhiyi hfh eipit ehnidmiraif skminih
skminih mkrhaut ?
Nidmir 99.9 virhimk` bjst
Bjftjg \B
Bjst (]p.) Ditkrhi`
[pig murug virhimk` bjst
\B Irki
3
Ri`ks (ufht)
=<7
Lhxke bjst
Lhxke bjst dkrupiaif okfhs mhiyi yifn skìù tktip, eif theia tkrpkfnirug j`kg
vjùdk pkfouiìf dkìhfaif ehgumufnaif ekfnif wiatu (lufbthjf jl thdk).
Rkghfnni okfhs mhiyi hfh iaif ajfstif skìdi pkrhjek tkrtkftu.
Bjftjg, skwi (rkft) dkrupiaif mhiyi tktip.Mkrprjeuash itiu theia mhiyi hfh
tktip ehakùiraif.Mhì ehnidmiraif iaif Fidpia skpkrth mkrhaut?
Nidmir 99.=
Lhxke bjst
Bjst (]p.) bjftjg LB

• ekprkshish
• mufni
• nioh
• skwi
lhxke bjst
LB Irki
Ri`ks (ufht)
Rkdh virhimk` bjst

Rkdh virhimk` bjst, dkrupiaif okfhs mhiyi yifn skminhif virhimk`
vir himk` eif skminhi
lhxke, yifn aieifn‒aieifn ehskmut puì ekfnif skdh lhxke bjst. Mhiyi yifn
tkrnj`jfn mhiyi hfh dhsi`fyi, ajdhshs minh sk`ksdkf. ( sk`ksdkf‘s bjddhsshjf).
Mhiyi ajdhsh, dufnahf tktip eiìd rifnk itiu
i tiu vjùdk tkrtkftu, eif iaif miha
piei `kvk` yifn `kmhg thfnnh.
Mhì ehnidmiraif iaif fidpia skpkrth eiìd nidmir 93.2.
=<8
Nidmir 99.2
Rkdh \irhimk` Bjst
Bjftjg R\B
• sk``hfn kxpkfsks skdh virhimk` bjst
• udud eif iedhfhstrish
virhimk` bjst
Bjst (]p)
Rk`ks (ufht)
Agusus uftua skdh virhimk` bjst hfh skrhfn dkdmhfnufnaif minihdifi

dkfkftuaiffyi, airkfi okfhs mhiyi hfh skminhif dkfnifeufn ufsur mhiyi tktip
yifn theia tkrpkfnirugh j`kg lùatuish pkfouiìf, eif skminhif ình
dkfnifeufn mhiyi virhimk` yifn tkraiht ekfnif turuf fihafyi vjùdk
pkfouiìf. [ftua
[ftua dkdigidh `kmhg ìout pkfnkrthif
pkfnkrthif tkftifn skdh virhimk` bjst
hfh eipit ehhauth bjftjg pkrghtufnif skminih mkrhaut ( E`d ]hmuif ).
=>3
Uim`k 99.9
\B LB
Rk`ks ;3.333 ufht i ]p. 93,- ]p. ;33.333,-

Bjst jl njje sjè ]p. =73.333,- ]p. =73.333,-
Nrjs prjlht ]p. ==3.333,-
Jpkrithfn kxpkfsks -
Rk``hfn ]p. =;.333,- ]p. 93.333,- ]p. 9;.333,-
Nkfkri` & iedhf. ]p. ;3.333,- ]p. 93.333,- ]p. 53.333,-
Ekprkbhithjf ]p. =;.333,- ]p. =;.333,-
Kmht ]p. 9=3.333,-
Hftkrks ]p. =3.333,- ]p. =3.333,-
Kmht ]p. 933.333,-
Uixks (;3%) ]p. ;3.333,-
Kit ]p. ;3.333,-
Ujti` bjst -
]p. 233.333,- ]p. 933.333,-
Eirh eiti tkrskmut migwi mhiyi pkfouiìf skmksir ]p. =;.333,- eif mhiyi udud
skrti mhiyi itdhfhstrish skmksir ]p. ;3.333,- dkrupiaif mhiyi skdh virhimk`.
Mhiyi pkfouiìf yifn tkrnj`jfn mkrshlit virhimk` yihtu?
]p. 93.333,-
W 933% 4 =%. Rkeifnaif mhiyi udud eif iedhfhstrish yifn tkrnj`jfn
]p. ;3.333,-
Mkrshlit virhimk` 4 ]p. 93.333,-

W 933% 4 =%.
]p. ;3.333,-
MKS 4 ]p. 933.333,- 4 ]p. 933.333,-

4 ]p. =;3.333,-
9- ]p. 233.333,- 9- 3,<3
]p. ;33.333,-
Mksirfyi mhiyi pkfouiìf piei pkfouiìf skmksir MKS 4 ]p. 9;.333,- + (=% x ]p.
=;3.333,- ) 4 ]p. =3.333,-
Mhiyi udud eif iedhfhstrish 4 ]p. 53.333,- + (=% x ]p. =;3.333,- )
4 ]p. 5;.333,-
=>9
[ftua dkfnuoh ipiaig piei pkfouiìf skmksir ]p. =;3.333,- akuftufnif ieiìg
fj`. Eipit eh`hgit eirh pkrghtufnif skminih mkrhaut?
Ri`ks ]p. =;3.333,-
BNR (;<%) ]p. 953.333,-
Nrjss prjlht ]p. 933.333,-
Jpkrithfn kxpkfsks
Rk``hfn ]p. =3.333,-
Nkfkri` &iedhf ]p. 5;.333,-
Ekprkbhithjf ]p. =;.333,-
Kmht ]p. =3.333,-
Hftkrkst ]p. =3.333,-
Kmt 3
Mkreisiraif bjftjg pkrghtufnif hfh eipit ehokìsaif migwi skdh virhimk` bjst
yifn dkfnifeufn ufsur-ufsur yifn mkrshlit virhimk` girus ehghtufn
mkreisiraif prkskftisk tkrtkftu eirh pkfouiìf, skeifnaif ufsur-ufsur yifn
mkrshlit tktip, theia ehghtufn mkreisiraif pkrskftisk tkrtkftu eirh pkfouiìf.

J`kg skmim htu uftua dkfnghtufn mksirfyi MKS, ohai ehaktiguh tkreipit mhiyi
yifn mkrshlit skdh virhimk`, pkrù ehphsigaif tkr`kmhg eiguù, mkripi % mhiyi
yifn girus ehghtufn eirh pkfouiìf, miru akduehif ehoudìgaif iftiri mhiyi
tktip ekfnif mhiyi virhimk`.
99..= Dkfkftuaif Skrghtufnif M K S
9. Ditgkdithbi` ipprjibg
Mrkia kvkf pjhft, eipit ehtkftuaif itiu ehghtufn ekreisiraif ljrduì tkrtkftu.
lhxke bjst
M K S ( ufht ) 4 4)
Ri`ks prhbk/ufht ‒ virhimk` bjst/ufht
M K S ( ]p ) 4 Lhxke bjst
9 ‒ \irhimk` bjst
Fkt si`s
=>=
tua dkfkftuaif mkripi thfnait pkfouiìf yifn girus ehbipih uftua

dkdpkrj`kg
dkdpkrj`kg akuftufnif tkrtkftu, eipit ehnufiaif ljrduì skminih mkrhaut
Lhxke bjst + prjlh` / prjlht dirnhf

Ri`ks (MK + prjlht ) 4
9- virhimk` bjst
fkt si`ks
=. Nripghbi` Ipprjibg
Rkbiri nrilhs ththa mrkia kvkf, ehtktituaif j`kg pkrshìfnif iftiri nirhs tjti` rkvkfuk
eif nirhs tjti` bjst.Mkripi virhish eirh nrilha yinf sueig ehakfi` ehtufouaif
ekpkrth eiìd nidmir 93.5, 93.;eif 93.<
Nidmir 99 .5
Mrkia Kvkf Bgirt
U]
Bjst eif
rkvkfuk (]p.)
@imi
UB
MKS
LB
\B
runh
Aktkrifnif?
\irhimk` bjst irki tkr`ktia eh skmkìg itis lhxke bjst irki. Biri hfh aurifn priaths
uftua dkfufouaif skmkripi oiug pkfouiìf eipit dkfutuph mhiyi virhimk`.
[ftua dkfnitish ak`kdigif hfh MK bgirt eipit puì ehnidmiraif skpkrth
nidmir 93.;
=>2
Nidmir 93.;
Mrkia Kvkf Bgirt
U]
Bjst eif UB
]kvkfuk ( ]p.) @imi
MKS
\B
LB
runh
3
Ri`ks ([fht)
Mrkia kvkf bgirt skpkrth piei nidmir 93.5 eif 93.; ehitis, ehnidmiraif
mkreisiraif pkfekaitif `hfhkr. Skfekaitif hfh mkreisiraif piei ifnnipif
migwi?
9. skthip tkroieh akfihaif pkfouiìf, ehhauth akfihaif ìmi, hfh mkrirth ohai pkfouiìf
diashdud, ìmi iaif diashdud.

=. girni oui` eif virhimk` bjst pkr ufht ekpkfekf tkrgieip vjùdk pkfouiìf.
Eiìd akfyitiiffyi, miha girni pkrufht diupuf virhimk` bjst pkr ufht ieiìg
hfekpkfekft tkrgieip vjùdk pkfouiìf skghfnni bjrvk tjti` rkvkfuk eif virhimk` bjst
theiaìg mkrshlit `hfhkr. Gidpkr skdui aisus pkrusigiif dkfufouaif, tkroiehfyi
akfihaif pkfouiìf piei suitu siit iaif dkfurufaif girni oui`. Ohai hfh tkroieh diai
burvk tjti` rkvkfuk iaif dk`kfnaufn akmiwig, sktkìg dkfbipih pkfouiìf tkrthfnnh.
Pvirhimk` bjst iaif fiha ohai tkroieh akfihaif aipishtis, airkfi fihafyi mhiyi tkfini
akroi. Gi` fh dkfniahmitaif burvk virhimk` bjst iaif fiha. Ekfnif ekdhahif prjlh`
diahdud iaif tkrbipih oustru piei siit pkfouiìf mkùd diashdud. J`kg airkfi htu
mrkia kvkf bgirt ouni ehnidmiraif mkreisiraif pkfekaitif fjf `hfkir skpkrth piei
nidmir 93.<.
=>5
Nidmir 99.< U]
MK Bgirt
Diashdud prjlht
Bjst eif \B
]kvkfuk (]p.) MKS
LB
runh
3
W W9
Aktkrifnif?
MKS tkrbipih piei pkroiìfif skmksir 3x eif diashdud prjlh` tkrbipih piei
pkfouiìf skmksir
skmksir 3x9. akieiif hfh tkrbipih p
piei
iei siit dirnhfif bjst 4 dirnhfi`
rkvkfuk.
Aktkrmitisif ifi`hshs mrkia kvkf
Ifi`hshs mrkia kvkf eipit ehrisiaif difliitfyi ipimhì ththa mrkia kvkf eipit
ehpkrtigifaif skìdi pkrhjek tkrtkftu.
Akieiif hfh mhsi ehpkrtigifaif ipimhì, mhiyi-mhiyi eif girni oui` ieiìg
ajfstif, airkfi fiha turuffyi mhiyi eif girni oui` iaif dkdpkfnirugh ththa
mrkia kvkf.
Eiìd akfyitiif ifi`hshs hfh inia suair uftua ehnufiaif. J`kg skmim htu
skminih ifi`hs, pkrù ehaktiguh migwi ifi`hshs mrkia kvkf, `hdhtish-`hdhtish
tkrtkftu yihtu?
9. lhxke bjst girusìg ajfstif skìdi pkrhjek itiu rkfnkf jl jut put tkrtkftu.
Skfnkrthif hfh mhsi ehokìsaif skminih mkrhaut ?
=>;
Nidmir 93.>
Bjst (]p.)
9333
>;3
;33 LB
3
9.333 =.333 2.333
rifnk jl jut put jut put
aktkrifnif?
prjeuash 3-9.333 ufht, LB ajfstif
a jfstif skmksir ]p. ;33,-
prjeuash ehitis 9.333 ufht ‒ =.333 ufht, LB fiha eif ajfstif skmksir ]p. >;3,-
ajfstif s/e =.333 ufht.
Srjeuash ehitis =333 ufht ‒ 2333 ufht, LB fiha eif ajfstif skmksir ]p. 9333,-
=. virhimk` bjst eiìd gumufnif ekfnif si`ks, girusìg ajfstif.

2. si`ks prhbk pkr ufht theia mkrumig eiìd pkrhjek tkrtkftu.
5. si`ks dhx ieiìg ajfstif
Mkreisiraif `hdhftish tkrskmut, mkrirth mrkia kvkf pjhft, iaif mkrnkskr itiu
mkrumig ipi mhì?
9. pkrumigif eiìd lhxke bjst, pkrumigif hfh mhsi tkroieh skminih iahmit
mkrtidmigfyi iathlhtis prjeuash. Skrumigif lhxke bjst eiìd nrilha
eipit ehtifeih ekfnif fiha itiu turuffyi nirhs tjti` bjst, tktiph
pkrumigif hfh theia dkdpkfnirugh dhrhfnfyi nirhs tkrskmut. Mhì
lhxke bjse fiha diai MKS iaif mkrnkskr akitis eif skmi`hafyi.
Akieiif hfh eipit ehnidmiraif skminih mkrhaut?
=><
Nidmir 99.7
Skrumigif eiìd LB (turuf)
U]
Bjst
]kvkfuk ( ]p.) UB9
UB=
MKS =MKS 9
LB9
LB=
Ri`ks (ufht)
=. Skrumigif piei virhimk` bjst rithj itiu virhimk` bjst pkr ufht.
Skrumigif hfh iaif dkfkftuaif minihdifi dhrhfnfyi nirhs tjti` bjst.
Fihafyi mhiyi virhimk` pkr ufht iaif dkfnnkskr MKS akitis.
Nidmir 99.8
Skrumigif \B /ufht ( fiha)
U]
Bjst
]kvkfuk (]p.) UB=
MKS =
UB9
MKS9
LB
Ri`ks ([fht)
=>>
2. Skrumigif eiìd si`ks prhbk pkr ufht.

Skrumigif hfh iaif dkdpkfnirugh
dkdpkfnirugh dhrhfnfyi nirhs tjti` rkvk
rkvkfuk.
fuk. fihafyi
girni oui` pkr ufht piei `kvk` pkfouiìf yifn sidi wiìupuf skdui mhiyi
ieiìg tktip, iaif dkfnnkskr MKS akmiwig, eif skmi`hafyi.
Akieiif hfh eipit ehnidmiraif skminih mkrhaut?
Nidmir 99.93
Skrumigif girni oui` pkr ufht ( fiha)
U]
Bjst
]kvkfuk (]p.) UB=
UB9
MKS =
MKS9
LB
Ri`ks ([fht)
5. Ukroiehfyi pkrumigif eiìd si`ks dhx

ipimhì suitu pkrusigiif dkdprjeuash `kmhg eirh stu dibid prjeua,
diai ajdpjshsh itiu pkrmifehfnif iftiri situ prjeua ekfnif prjeua
ìhf ( si`ks dhx ) girusìg tktip.
Ipimhì tkroieh pkrumigif, dhsi`fyi tkroieh akfihaif =3% piei prjeua
I, skeifnaif prjeua M tktip, diai MKS puf iaif mkrumig. ( `hgit
bjftjg skìfoutfyi)
99 .2 Dirnhf jl silkty ( DJR )

Dirnhf jl silkty krit gumufniffyi ekfnif ifi`hshs mrkia kvkf, yihtu
uftua dkfkftuaif skmkripi oiugaig mkraurifnfyi pkfouiìf inir
pkrusigiif theia dkfekrhti akrunhif.
=>7
Dirnhf jl silkty eipit ehghtufn ekfnif ljrduì?
Muenkt si`ks ---- MKS

D/R 4
Muenkt si`ks
Muenkt si`ks dieiìg ou
oudìg
dìg pkfou
pkfouiìf
iìf yifn tkìg ehtirnktaif.
Bjftjg- Rji` 39
Ehaktiguh muenkthfn eiti uftua pkrusigiif ‐IMB— skminih mkrhaut
Muenkt si`ks 933.333 ufht C ]p.93 ]p.9333.333

Lhxke bjst ]p.2<3.333
\irhimk` bjst ]p.5/ufht ]p.533.333
]p.><3.333
Srjlht ]p.=53.333
9.Dkfnghtufn MKS
]p.2<3.333
MKS 4 4 ]p.2<3.333
]p.533.333 9- 3,35
]p.9333.333
4 ]p.<33.333
MKS tkrbipih piei pkfouiìf ]p.<33.333 itiu piei pkfouiìf skmksir <3.333
ufht. Hfh mkrirth pkrusigiif gifyi didpu dkfoui` skmksir ]p.<33.333 diai
pkrusigiif theia iaif dkdpkrj`kg akuftufnif. Gi` hfh eipit ehoui` ekfnif
pkrghtufnif skminih mkrhaut?
Ri`ks <3.333 ufht C ]p.93 ]p.<33.333

Lhxke bjst ]p.2<3.333
\irhimk` bjst 53% ]p.=53.333
]p.<33.333
Srjlht ]p.3
=>8
=. DkfkftuaifMKS mhì LB fiha skmksir ]p.9=3.333 skeifnaif si`ks prhbk

eif \B pk ufht ieiìg tktip ?
]p2<3.333+ ]p.9=3.333 ]p.573.333

MKS 4 4
]p.533.333 9- 3,53
9-
]p.9333.333 4 ]p. 733.333
dkfkftuaif MKStktip.
eif \B pkr ufht mhì si`ks prhbk turuf dkfoieh ]p.7 pkr ufht skeifnaif LB
]p.2<3.333
MKS 4 4 ]p.2<3.333
]p.533.333 ]p.533.333
2. Dkfkftuaif MKS mhì si`ks turuf dkfoieh ]p.7 pkr ufht skeifnaif LB eif
\B pkr ufht tktip.
]p.2<3.333
MKS 4 4 ]p.2<3.333
]p.533.333 ]p.533.333
9-
]p. 733.333
4 ]p.2<3.333 4 ]p. >=3.333
9-.;3
5. Dkfkftuaif MKS mhì \B pkr ufht fiha dkfoieh ]p. ; skeifnaif LB eif
girni oui` pkr ufht tktip
]p. 733.333 4 ]p. 2<3.333

MKS 4
933.333 ufht x ]p. ; ]p.;33.333
9- 9-
]p.9333.333 ]p. 9333.333
4 ]p.2<3.333 4 ]p. >=3.333

9-.;3
=73
;. Dkfkftuaif MKS mhì LB fiha ekfnif ]p. 9=3.333 virhimk` bjst/ ufht ]p.
5 pkfouiìf fiha =3% girni oui` turuf ]p. 7
]p.2<3.333 ‒ ]p. 9=3.333 4 ]p. 2<3.333

MKS 4
933.333 ufht x ]p. ; 9- ]p.;33.333
9- ]p. 9333.333
]p.9333.333
4 ]p. 9-
2<3.333
3.;3 4 ]p. 8<3.333
4 ]p. 573.333 4 ]p. 8<3.333
9- 3.;3
<. Dkfkftuaif pkfouiìf mhì ehhfnhfaif akuftufnif 93% prjlht dirnhf,

mkreisiraif eiti fj ;.
]p. 573.333 + ]p. 3.93 ]p. 573.333 + 3.93 si`ks

Ri`ks 4 4
]p.573.333 9- 3.;3
9-
]p. 8<3.333
3.;3 Ri`ks 4 ]p. 573.333 + 3.93 si`ks
3,53 Ri`ks 4 ]p 573.333

933
Ri`ks 4 x ]p 573.333 4 ]p 9.=33.333
53
Skdmuathif ?
Ri`ks ]p.9.=33.333
Lhxke bjst ]p.573.333
\irhim`k bjst ;3% ]p.<33.333
]p.9373.333
Srjlht ]p.9=3.333
]p.9=3.333 4 93%
Srjlht dirnhf 4
]p.9=33.333
=79
>. Dkfkftuaif dirnhf jl silkty, mkreisiraif eiti fj ; eif < .

]p.9=33.333 ‒ ]p.8<3.333 4 ]p. =53.333 4 =3%
]p.9=33.333 ]p.9=33.333
7. Mrkia kvkf bgirt, mkreisiraif eiti fj 9 eif <.
Nidmir 93.99
Mrkia Kvkf Bgirt

U]=
9333 UB=
8<3
MKS=
<33
MKS9
573 LB=
2<3
3 <3 933 9=3 9;3

<3 933 9=3 9;3
Ri`ks ( eiìd rhmuif ufht)
Aktkrifnif?
9. Mrkia kvkf ehbipih piei pkfouiìf
pkfouiìf ]p.<33.333
]p.<33.333 itiu eiìd ufht, sidi
ekfnif <3.333 ufht. Oudìg muenkt si`ks piei siit htu ]p.9333.333 itiu
933.333 ufht lhxke
lhxke bjst ]p 2<3.333.
=. Mrkia kvkf mkrnkskr akitis, dkfoieh ]p.8<3.333 itiu 9=3.333 ufht,
pkfouiìf siit htu dkfoieh ]p.9=33.333 itiu 9;3.333
9;3.3 33 ufht.
Akieiif hfh tkroieh ekfnif ifnnipif mhì girni turuf dkfoieh ]p.7
pkr ufht, LB fiha ekfnif ]p.9=3.333 eif akuftufnif yifn ehhfnhfaif
93% prjlht dirnkf. Ehsidphfn htu iei akfihaif pkfouiìf skmksir
=3%.
=7=
99.5 Ri`ks dhx

Disiìg si`ks dhx dkfoieh pkfthfn uftua dkfnktiguh okfhs prjeuash difi yifn pkrù
ehejrjfn, uftua dkdpkrj`kg prjlht yifn `kmhg thfnnh. Rkmim gi` hfh
dkdmiwi iahmit puì tkrgieip mrkia kvkf pjhft.
Ifnnipif tkrgieip MKS eiìd gumufniffyi ekfnif si`ks dhx ieiìg, MKS
iaif tktip sidi eif si`ks dhx ouni tktip.[ftua okìsfyi ehsiohaif bjftjg
skminih mkrhaut?
Uimk` 99.=
Eiltir runh /ìmi pkrusigiif sudmkr miru
Siei tifnni` 29 ekskdmkr =338
Htkd Mirifn I Mirifn M Ujti`
[fht Oudìg [fht Oudìg
Ri`ks Ujti` 93.333 ]p. 9.333.333 ;333 ]p.9.333.333 ]p.=.333.333

Lhxke bjst ]p. =33.333 ]p. ;33.333 ]p. >33.333
\irhim`k bjst ]p. <33.333 ]p. 533.333 ]p.9.333.333
Ujti` bjst ]p. 733.333 ]p. 833.333 ]p.9.>33.333
prjlht ]p. =33.333 ]p. 933.333 ]p. 233.333
Eirh eiti tkrskmut ?

9. Ehdhfti dkfnghtufn MKS tjti` .
=. Difiaig yifn dkfnuftufnaif, ipimhì mirifn I ehfiaif skmksir =3%
skeifnaif mirifn M tktip itiu ehfihaif =3%, skeifnaif mirifn I tktip.
=72
Skdkbigif ?
9. MKS piei tjti` si`ks ]p=.333.333
]p.>33.333
MKS 4 ]p.9.333.333 4 ]p.>33.333
9- ]p.=,333.333 9-3.;3
4 ]p 9.533.333
=. i Ifnnirif pkrtidi m
mirifn
irifn I fiha =3% mirifn M tktip
tktip..
Uim`k 99.2
ufht Srhfbk oudìg [fht Srhfbk Oudìg
mhiyi mhiyi
]p. ]p. ]p. ]p. ]p.
Ri`ks 9=.333 933 9.=33.333 ;333 =33 9.333.333 =.=33.33
Lhxke =33.333 ;33.333 3
bjst <3 >=3.333 73 533.333 =.=33.33
\irhimk` 3
bjst 8=3.333 833.333 9.9=3.33
Ujti` bjst =73.333 933.333 3
Srjlht
97=3.33
3
233.333
]p >33,333
MKS 4 ]p.99=3.333 4 ]p.>33.333
9- ]p.=,=33.333 9- 3.;9
4 ]p. 9.5=7,;>9
=75
=.m. Ifnnipif akeui mirifn M fiha =3 % mirifn I tktip.

Uim`k 93.5
ufht Srhfbk oudìg [fht Srhfbk Oudìg
mhiyi mhiyi
]p. ]p. ]p. ]p. ]p.

Ri`ks 93.333 933 9.=33.333 ;333 =33 9.=33.333 ==33333
Lhxke =33.333 ;33.333 >33.333
bjst <3 <33.333 73 573.333 9373333
\irhimk`
bjst 733.333 873.333 9>73333
Ujti` bjst =33.333 ==3.333 5=3.333
Srjlht
]p.>33.333
MKS 4 ]p.9373.333 4 ]p.>33.333
9- ]p.=,=33.333 9- 3.58
4 ]p. 9.2>;.;58
[ftua dkdpkrj`kg akshdpuìf difiaig yifn dkfnuftufnaif eirh eui
irtkfithl tkrskmut, pkrù ehmifehfnaif situ ekfnif yifn ìhf dkfnkfih MKS
eif prjlht yifn ehpkrj`kg skminih mkrhaut?
Uim`k 99.;
Htkd Srjlht MKS Akfihaif % Akfihaif %
skduì =3%I Akfihaif =3% M Akfihaif
Srjlht ]p.233.333 ]p.273.333 =>% ]p.5=3.333 53%
MKS ]p.9533.333 ]p.95=7.;>9 ]p.92>=.;58
=7;
Eirh pkrmifehfnif tkrskmut eipit ehshdpuàif `kmhg dkfnuftufnaif,

dkfhfnaitaif =3% mirifn M ehsmifehfn dkfhfnaitaif =3% mirifn I.
airkfi prjlht yifn ehpkrj`kg `kmhg thfnnh eif MKSfyi `kmhg rkfeig.
Jtgkr hfbjdk eif jtgkr kxpkfsks
Eheiìd pkrghtufnif runh ìmi, skrhfn puì ehpkrghtufnaif fjf jpkrithfn
htkds, yihtu jtgkr hfbjdk itiu pkfeipitif ìhf jtgkr kxpkfsks itiu mhiyi-
mhiyi ìhf yifn mkrshlit fjf jpkrithfn. Ipimhì akeui htkds hfh
ehpkrghtufnaif eiìd ifi`hsi mrkia kvkf, diai dkdpkfnirugh pjshsh MKS.
Rkieihfyi jtgkr hfbjdk `kmhg mksir eirh piei jtgkr kxpkfsks yifn mkrirth
ieifyi iasks hfbjdk, iaif dkfnurifnh mhiyi tktip.
Rkmi`hafyi ipi mhì jtgkr kxpkfsks `kmhg mksir eirh piei jtgkr hfbjdk yifn
mkrirth ieifyi kasks kxpkfsk, iaif dkfidmig mhiyi tktip.
Bjftjg pkrghtufnif?
Ehaktiguh muenkt skminh mkrhaut?
Muenkt si`ks 93.333 ufht ]p.2.333.333
Lhxke bjst ]p.9733.333
\irhimk` bjst ]p. >;3.333 ]p. =.;;3.333
Jpkrithfn prjlht ]p. 5;3.333
Jtgkr hfbjdk ]p 233.333
Jtgkr kxpkfsks ]p 933.333 kasks hfbjdk ]p. =33.333
Fkt prjlht ]p. <;3.333
Eirh eiti tkrskmut eipit ehghtufn MKS ?

Aisus 9 ? MKS tidpi dkdpkrghtufnaif jtgkr hfbjdk /jtgkr kxpkfsks
]p.9733.333
MKS 4 ]p.>;3.333 4 ]p.9733.333
9- ]p.2333.333 9- 3.=;
4 ]p. =.533.333
=7<
Aisus = ? MKS ekfnif jtgkr hfbjdk /jtgkr kxpkfsks

]p.9733.333 ‒ ]p.=33.333
MKS4 9- 3.=;
4 ]p.9<33.333
3.>;
4 ]p. =.922.222
Aisus 2? skieihfyi tkroieh kasks kxpkfsks skmksir ]p.=33.333
]p.9733.333 ‒ ]p.=33.333
MKS4 9- 3.=;
4 ]p.=333.333
3.>;
4 ]p. =.<<<.<<>
Eirh gish` pkrghtufnif ehitis, eipit ehnidmiraif mrkia kvkf bgirt skminh
mkrhaut? Nidmir 99.9=
=533
Bjst eif 2
rivkfuk
(]p.333) 9
=333
=
9733
9<33
Ri`ks (eiìd rhmuif ufht)
=7>
Akshdpuìf?
Mkmkripi akshdpuìf yifn eipit ehidmh` eirh pkdmigisif tkftifn ifi`hshs MKS
piei mim hfh iftiri ìhf.
9. Ifi`hshs MK eipit dkdmiftu phdphfif eiìd dkfyususf rkfbifi
pkfouiìf, mhiyi eif prjlht uftua pkrhjek skìfoutfyi ekfnif
dkdpkrghtufnaif liatjr-liatjr yifn dkdpkfnirugh MK yihtu girni oui`,
virhimk` bjst pkr ufht eif akdufnahfif pkrumigif piei mhiyi tktip. Rkmim,
pkrumigif piei liatjr-liatjr tkrskmut iaif dkfnnkskr ththa mrkia kvkf
skghfnni tirnkt prjeuash itiu pkfouiìf dhfhdi` iaif mkrumig. Rkdiahf
ìmh` liatjr-liatjr htu, skdiahf theia mkrlufnsh pkrghtufnif MKS skminih
eisir pkfnidmhìf akputusif.
=.uftua dkfeuaufn aktktipif ifi`hshs hfh, aktk`hthif eiìd pkfnnj`jfnif
mhiyi mkftua mhiyi tktip eif virhimk` sifnit ehpkrùaif dkfnhfnit, gish`
dkfnnj`jfnaif tkrskmut sifnit skfshthvk tkrgieip gish` pkrghtufnif MKS.
Ohai mkmkripi dibid mhiyi theia eipit ehphsigaif eiìd mkftua mhiyi tktip
eif mhiyi virhimk`, diai ifi`hshs hfh theia eipit ehnufiaif, airkfi theia
eipit ehghtufn skbiri tktip.
2.Skfekaitif skbiri nrilha eiìd ifi`hshs, MK, ududfyi ehùahsaif skbiri
`hfhkr, yifn skmktu`fyi dkfnifeufn ak`kdigif yihtu, skjìg-jìg pkfouiìf
iaif skìù dkfhfnait, skghfnni ìmi ouni iaif dkfhfnait skoiìf ekfnif
pkffnaitif vjùdk pkfouiìf. Rkeifnaif pkfekaitif nrilha pirimj`,
aurifn pjpuìr airkfi aurifn priaths . uftua dkfnitish ak`kdigif hfh
pkfekaitif skbiri ditkdiths, sifnit pkfthfn skghfnni ajdmhfish akeuifyi
iaif `kmhg mkrdiafi. Skfnnufiif nrilha `hfhkr, girus dkfnnufiaif
mitisif, yihtu aipishtis
aipishtis prjeu
prjeuash
ash tkrmitis.
5. pkrusigiif yifn dkfoui` `kmhg eir situ dibid prjeua ekfnif si`ks dhx
yifn aurifn eipit ehpisthaif, iaif dkìfoutaif lhfifshi` difinkr, airkfi

i`jaish mhiyi dishfn-dishfn prjeua yifn aurifn tktip, mkrpkfnirug
fknithvk tkrgieip MKS sibiri tjti`.J`kg skmim htu ifi`hshs MKS iaif `kmhg
=77
mkrdifliit minh pkrumigiif yifn dkdprjeuash itiu dkfoui` prjeua yifn

skehaht.
Rji`-sji` uftua ìthgif

9. Eirh eiltir runh ìmi pkrusigiif ‐ Rhfnisirh— ehpkrj`kg eiti skminih mkrhaut(
? Eiìd rhmuif )
Ri`ks 9333 ufht C ]p. =.533 ]p.=.533.333

Bjst jl riw ditkrhi` uske ]p.533.333
Ehrkbt ìmjur bjst ]p.533.333
Libtjry jvkr gkie (;3%LB) ]p.573.333
Jpkrithfn kxpkfsk (;3%\B ]p.2=3.333
]p.9.<33.333
Jpkrithfn prjlht ]p.733.333
Jtgkr hfbjdk ]p.533.333
Jtgkr kxpkfsks ]p.=33.333 ]p.=33.333
Fkt prjlhr ]p.9333.333
Eirh eiti tkrskmut ghtufnìg?

i. MKS, tidpi dkfnghtufnaif jtgkr hfbjdk eif jtgkr kxpkfsks MKS, ekfnif
dkdpkrghtufnaif
dkdpkrghtufnaif jtgkr hfbjdk eif kxpkfsks.
m. Dirnhf jl silkty.
b. Mhì prjeuash mkrtidmig =33 ufht, ekfnif girni oudìg ]p. =.533 eif lhxke
bjst fiha ekfnif ]p. 9=3.333 ghtufnìg MKS.
e. Ri`ks dhfhdi`, mhì prjlht dirnhf ehhfnhfaif 23% ( nufaif eiti oiwimif b)
k. Mrkia kvkf bgirt( nufiaif oiwimif i eif b)
Skdkbigif
Ujti` lhxke bjst 4 ;3%(]p. 573.333) + ;3% ( ]p. 2=3.333)
4 ]p. =53.333 + ]p. 9<3.333
4 ]p. 533.333
=78
Ujti` virhimk` bjst 4 ]p.533.333 + ]p. 533.333 + ]p 533.333

4 ]p. 9.=33.333 \B/ ufht 4 ]p. 9.=33
i. MKS tidpi hfbjdk eif jtgkr kxpkfsks
]p.533.333
MKS 4 ]p.9=33.333
]p.9=33.33 3 4 ]p.533.333
9- ]p.=533.333 9- 3.;3
4 ]p. 733.333
MKS ekfnif jtgkr hfbjdk eif jtgkr kpkfsks
]p.533.333 ‒ ]p.=33.333
MKS4 9- 3.;3
4 ]p.=33.333
3.;3
4 ]p. 533.333
m. Dirnhfi` jl silkty ( DJR )

]p.=533.333 ‒ ]p.733.333
MKS 4 ]p. =533.333
4 ]p.9.<33.333
]p.=533.333
4 ]p. <<,<>%
b. MKS 4 ]p.
]p. 533.333 + ]
]p.
p. 9=3.333
9- 9=33 ufht x ]p. 9=33 4 ]p. ;=3.333
9=33 ufht x ]p =.533 9- ]p. 9 553.333
]p.=773.333
=83
4 ]p. ;=3.333
9- 3.;3
4 ]p. 9353.333
e. Ri`ks dhfhdi`?
Ri`ks 4 ]p ;=3.333 + 3.23 si`ks
9- 3.;3
3.;3 si`ks 4 ]p. ;=3.333 + 3.23 si`ks
3.=3 si`ks 4 ]p. ;=3.333
Ri`ks 4 ]p. =.<33.333
k. Mrkia kvkf bgirt

=<33 U]=
U]9
=533
bjst UB=
eif rkvkfuk 9<33
(]p.333) UB9
MKS=
9353
733
MKS 9
;=3 LB=
533 LB9
3 922 522 ;33 9333

Ri`ks eiìd ufht
Aktkrifnif?
i. Akfihaif pkfouiìf skmifyia =33 ufht, yifn dkfniahmitaif akfihaif LB
skmksir ]p. 9=3.333 ehdifi girni oui` tktip ]p. =533 aurifn
dkfnuftufnaif, airkfi
airkfi MKS skdiahf dkfhfnait dkfoieh ]p. 9353.333 .
=89
m. Akuftufnif yifn ehpkrj`kg piei pkfouiìf skmksir ]p.=<33.333 ieiìg ?

Ri`ks ]p.=<33.333
LB ]p.;=3.333
\B;3% ]p. 9233.333
\B;3% ]p. 9233.333
]p. 97=3.333
]p.>73.333
=.Skrusigiif Rimkfi dkdprjeuash eui okfhs mirifn yihtu mirifn I eif M.

muenkt eiti uftua tiguf =337 ehaktiguh skminih mkrhaut
Skfouiìf okfhs mirifn I =333 ufht C ]p. 9333 4 ]p. =.333.333
lhxke bjst ]p. 9.333.333
virhimk` bjst ]p. <33.333
4 ]p. 9<33.333
Srjlht 4 ]p. 533.333
Skfouiìf mirifn M =;33 ufht C ]p.733 4 ]p.533.333

Lhxke bjst ]p. 9333.333
\irhimk` bjst ]p. <33.333
4 ]p. 9733.333
Srjlht 4 =33.333
Eirh eiti tkrskmut?

i. Ghtufnìg MKS (si`ks dhx)
m. Difiaig yifn skmihafyi ehtkdpug eirh eui i`tkrfithvk, yihtu
dkfhfnaitaif =;% mirifn I, tidpi dkfihaif mirifn I.
b. ghtufnìg dirnkf jl silkty uftua akeui i`tkrfithvk ehitis ( pjhft m)
=8=
Skdkbigif?
i. MKS
MKS 4 ]p. 9333.333 + ]p. 9333.333
9- ]p.<33.333 + ]p. 733.333
9 ]p.<33.333 ]p. 733.333
]p.=333.333 + ]p. =333333
4 ]p. =333.333
9-]p. 9533.333 4 ]p. =333.333
]p. 5333.333 9- 3.2;
4 ]p. 2.3><.8=2
m. Dkfhfnaitaif =;% mirifn I

Skfouiìf mirifn I =;33 ufht C ]p. 9333 4 ]p. =.;33.333
Skfouiìf mirifn M 4 ]p. =.333.333
Ujti` pkfouiìf 4 ]p. 5;33.333
Skfouiìf 4 ]p. 5.;33.333
Bjst mirifn I
LB ]p. 9333.3333
\B =;33x ]p.233 ]p. >;3.333
]p. 9>;3.333
Bjst mirifn M
LB ]p. 9333.333
LB ]p. 733.333
]p.9733.333
Ujti` bjst IM ]p. 2;;3.333
Srjlht ]p. 8;3.333
=82
]p. =333.333 4 ]p. =333.333

MKS 4 9;;3.333 9- 3.25
9- 5;33.333
]p. 2.323.232
Dkfhfnaitaif =;% mirifn M

Skfouiìf mirifn I ]p. =333.333
Skfouiìf mirifn M 29=;ufht C ]p. 733 ]S. =.;33.333
Ujti` pkfouiìf ]p. 5.;33.333
Bjst mirifn I
LB ]p.9333.333
\B ]p. <33.333
Ujti` bjst I 4 ]p. 9.<33.333
Bjst mirifn M
LB ]p. 9333.333
\B 29=; x2=3 ]p. 9333.333
Ujti` bjst M ]p.=333.333
Ujti` bjst IM ]p. 2<33.333
Srjlht ]p. 833.333
]p. =333.333 4 ]p.=333.333
MKS 4 9<33.333 9- 3.2<

9- 5;33.333
4 ]p. 29=;.333
Skrmifehfnif?
I`tkrfithvk 9 akfihaif =;% mirifn I
MKS ]p. 2.323.232
Srjlht ]p. 8;3.333
=85
I`tkrfithvk = akfihaif =;% mirifn M

MKS ]p. 29=;.333
Srjlht ]p. 833.333
I`tkrfithvk yifn dkfnuftufnaif ieiìg dkfihaif =;% mirifn I.
b. Dirnhf jl silhty ( i`tkrfithvk 9)

]p.5;33.333- ]p. 2323.232
D/R 4 ]p. 5.;33.333
4 ]p. 958<.<8> 4 2=,<<%
]p. 5.;33.333
Dirnhfi` jl silkty ( i`tkrfithvk = )

]p.5;33.333- ]p. 29=;.333
D/R 4 ]p. 5.;33.333
4 ]p. 92>;.333 4 2<.;<%
]p. 5.;33.333
2. Skrusigif pkfkrmht muau oiyi dkfouiì tkx mjja lhfifbk ekfnif girni oui`
]p.733 pkr kxkdpìr.\irhimk` bjst pkr kxkdpìr ]p.<33 pkfouiìf skìdi
tiguf =338 skmksir 733.333 muau pkrusigiif tkrskmut mkriei eiìd akieif
mrkia kvkf . ipimhì gjfjrirhud uftua pkfu`hs ehaurifnh diai mhiyi

virhimk` pkr kxkdpìr mkraurifn skmksir ]p.933
i. Ekfnif ifnnipif pkfouiìf ieiìg ajfstif, mkripiaig tidmigif eifi
yifn tkrskehi minh pkrusigiif uftua mhiyi ievkrtkfsh (ehifnnip skminih
mhiyi tktip) eiìd surit aimir itiu dioiìg.
=8;
m. Mkreisiraif eiti piei pjhft i. tkrskmut, ipimhì pkrusigiif

dkfnhfnhfaif prjlht dirnhf =3%, eif girni oui` pkr kxkdpìr ehfihaif
dkfoieh ]p 9.333,-
Mkripiaig mifyiafyi muau tkrskmut yifn tkrus tkroui` uftua dkfbipih
tirnkt tkrskmut:
Skdkbigif?
i. 733.333 muau 4 Lhxke bjst 4 Lhxke bjst
]p 733,- - ]p <33,- ]p =33,-
Lhxke bjst 4 733.333 x ]p =33,-
4 ]p 9<3.333.333,-
733.333 muau 4 Lhxke bjst 4 Lhxke bjst

]p 733,- - ]p ;33,- 4 ]p 233,-
4 733.333 x ]p 233,-
4 ]p =53.333.333,-
Uidmigif eifi yifn tkrskehi 4 ]p =53.333.333,-

]p 9<3.333.333,-
]p 73.333.333,-
m. Ri`ks 4 ]p =53.333.333,- + 3,=3 si`ks

9 ‒ 733.333 x ]p ;33,-
733.333 x ]p 9.333,-
Ri`ks 4 ]p =53.333.333,- + 3,=3 si`ks
9- ]p 533.333.333,-
]p 733.333,-
Ri`ks 4 ]p =53.333.333,- + 3,=3 ssi`ks
i`ks
9 ‒ 3,;3
3,;3 si`ks 4 ]p =53.333.333,- + 3,=3 si`ks
=8<
3,23 si`ks 4 ]p =53.333.333,-

si`ks 4 ]p 733.333.333,-
Skrghtufnif tkrskmut eipit ehuoh skminih mkrhaut ?
Ri`ks ]p 733.333.333,-
Lhxke bjst ]p =53.333.333,-
\irhim`k bjst ]p 533.333.333,-
(;3%) ]p <53.333.333,-
Srjlht ]p 9<3.333.333,-
Srjlht dirnhf 4 ]p 9<3.333.333,- 4 =3%

]p 733.333.333,-
5.Skrkfbifiif akuftufnif uftua tiguf =337 eirh SU ‐Rudi Oiyi— yifn

mkrnkria eh mheifn pkriìtif rudig tifnni, eh aktiguh skminih mkrhaut ?
Ri`ks 5.333 ufht ]p =3.333.333,-
Difulibturhfn bjst
Ditkrhi` ]p 9.>33.333,-
@imjr ]p 9.<33.333,-
Lhxke jvkrgkie ]p 2.233.333,-
\irhim`k jvkrgkie ]p 5.333.333,-
Ehstrhmuthjf bjst
Lhxke ]p 2.233.333,-
\irhim`k ]p =.333.333,-
Iedhfhstrithvk bjst
Lhxke ]p 9.>;3.333,-
\irhim`k ]p 2;3.333,-
Ujti` bjst ]p 9>.533.333,-
Kirfhfn mkljrk lix ]p =.<33.333,-
=8>

i. Ghtufnìg MKS mkreisiraif tjti` bjst.
m. MKS mkreisiriaif ufht bjst.
b. Ipimhì phdphfif hfnhf dkfurufaif pkfouiìf skmksir =3%, minihdifi
klkafyi tkrgieip MKS, ifnnipif lhxke bjst tktip, skeifnaif virhim`k bjst
rithj turuf 93%.
e. Nidmiraif mrkia kvkf bgirt mkreisiraif oiwimif i eif b eiìd situ
nidmir.
; Skrusigiif ‐WX_— eiìd tiguf =337, dkdpufyih ùis pkfouiìf skmksir ]p
=5.333.333,-. Oudìg ufht mirifn tkroui` ieiìg 9=.333 ufht. Eiìd tiguf yifn
mkrsifnautif, airkfi suitu skmim, pkrusigiif tkrpiasi theia eipit mkakroi
eiìd aipishtis pkfug, skghfnni oudìg rkvkfuk pkrshs sidi ekfnif tjti`
bjst. Skrusigiif mkakroi ekfnif mhiyi tktip ]p 95.533.333,-.
Dkfurut pkrghtufnif eiìd tiguf =338, pkrusigiif iaif eipit mkakroi
ekfnif aipishtis pkfug, eif ehgiripaif pkrusigiif iaif eipit
dkdpkrj`kg prjlht dirnhf=3%.
Eirh eiti tkrskmut, ghtufnìg uftua tiguf =338.
i. @uis pkfouiìf yifn ehgiripaif, ipimhì theia iei pkrumigif eiìd
si`ks prhbk pkr ufht.
m. Mksirfyi akuftufnif, ipimhì pkrusigiif gifyi eipit mkakroi
ekfnif aipishtis >3%.
b. Ukftuaif MKS ipimhì si`ks prhbk pkr ufht dkfoieh ]p 9.733,-
e. Muitìg mrkia kvkf bgirt, ehdifi fidpia pkrumigif MKS skminih
iahmit eirh pkrumigif si`ks prhbk.
=87
MIM 9=
IFI@HRHR RU][AU[] DJEI@
9=.9 Ajfskp Eisir
Rtruatur djei` dkrupiaif disiìg yifn pkfthfn eiìd pkfnidmhìf
akputusif dkfnkfih pkdmkìfoii,f pkrusigiif airkfi skbiri ìfnsufn
mkriahmit tkrgieip mhivi djei`, akputusif tkftifn biphti` muenkthfn
eif girni pisir. Rtruatur djei` eh-tkftuaif j`kg pkrmifehfnif iftiri
gutifn oifnai pifoifn eif djei` skfehrh yifn ehnufiaif j`kg pkrusi-
giif. Difiokr akuifnif girus skbiri gith-gith dkdiftiu klka eirh
Rtruatur djei` tkrgieip prjlht yifn ehpkrj`kg. Rtruatur djei` pkrusigi-
if girusìg dkdiashdudaif prjlht minh akpkfthfnif djei` skfehrh, eif

akuftufnif yifn ehpkrj`kg girusìg `kmhgmksir eirhpieimhiyi djei`
skminih iahmit pkfnnufiif struatur djei` tkrtkftu. Skdmhbiriif dk-
fnkfih struatur djei` dkrupiaif gi` yifn ajdp`ka airkfi mkraihtif
ekfnif akputusif-akputusif lhfifshi` ìhffyi. Eiìd mim hfh iaif
ehmhbiriaif dkfnkfih mkmkripi gi` yifn dkfyifnaut struatur djei`
yihtu okfhs-okfhs djei`, rkshaj eif struatur djei` eif eisir-eisir tkjrh
struatur djei`.
9=.= Okfhs-okfhs Djei`
Iei eui dibid thpk djei` yihtu gutifn (ekmt) eif djei` skfehrh
(kquhty). Uktiph aihtiffyi ekfnif struatur djei`, okfhs djei` yifn ehpkr-
ghtufnaif gifyiìg gutifn oifnai pifoifn. Eirh fkribi eh miwig hfh eipit
ehtufouaaif okfhs-okfhs djei` eif struatur djei`.
=88
Fkribi
Gutifn ìfbir
Gutifn oifnai pifoifn dje i`
ishfn Rtruatur
Iathvi Djei`
Rigid mhisi djei`
Rigid prklkrkf @imi djei`
ehtigif skfehrh
Djei` ishfn itiu ekmt biphti` tkrehrh eirh mkrminih okfhs jm`hnish eif
arkehthfvkstish ìhffyi. Rkeifnaif djei` skfehrh itiu kquhty biphti` tkrehrh
eirh mkrminih okfhs sigid eif ìmi ehtigif. Akeui okfhs aiphtiO tkrskmut
eipit ehmkeiaif skminih mkrhaut?
Okfhs djei`
djei`
AiriatkrhsthaZZZZZZZZZZZZ ZZGutifn (ekmt) Djei` skfehrh (kquhty)
Gia suiri eiìd pkrusigii

pkrusigiif
f theia iei iei
Aìhd tkrgieip hfbjdk eif isskts `kmhg ehprhjrhtisaif
ehprhjrhtisa if prhjrhtis sktkhig
eirhpiei djei` gutifn
skfehrh
Mitiswiatu
Mitiswi atu iei . rkìthl theia tkrmitis
]kshaj theia dkfifnnufn dkfifnnufn rkshaj
rkshaj runh runh
]kshaj eif Rtruatur Djei`
Rtruatur djei` pkrusigiif girus ehakdmifnaif ekfnif dk`hgit

liatjr rkshaj yifn ehgieiph. Eiìd gi` hfh ehaihtaif ekfnif eui biri
yihtu?
9. Rtruatur djei` girus ajfshstkf ekfnif rkshaj mhsfhs (mushfkss rhsa).
Mushfkss rhsa hfh dkrupiaif thfnait jpkrithfn `kvkrink yifn

mkrakfiif ekfnif gumufnif iftiri si`ks eif KMHU skminihdifi
233
yifn tkìg ehtk-rifnaif piei MIM. WH. Rkdiahf thfnnh mhiyi tktip
jpkrish, skdiahf thfnnh rkshaj. Siei thfnait rkshaj thfnnh, skmihafyi
Rtruatur djei` ehpkr-tigifaif tktip itiu dkfnurifnh pkfnnufiif
gutifn yifn `kmhg mksir (ekmt-kquhty yifn rkfeig).
=. Rtruatur djei` dkfngishàif thfnait rkshaj lhfifshi` tkrtkftu.
Rtruatur djei` pkrusigiif iaif dkrfpkfnirugh skbiri ìfnsufn rkshaj
lhfifshih skminih iahmit eirh pkfnnufiif lhfifshi` `kvkrink. Lhfifshi`
`kvkrink mkrakfiif ekfnif gumufnif iftiri KMHU eif KSR. Rkdiahf
thfnnh mhiyi tktip eirh pkfnnufiif gutifn itiu mkmif tktip skdiahf
mksir rkshaj yifn ehgieiph. J`kg airkfi thfnait rkshaj eif thfnait
gumufnif rkturf (KSR) dkrupiaif aufbh disuaif eiìd prjsks
pkfnidmhìf akputusif diaidifiokr girus dkfnksthdishaif iahmit
pjtkfshi` eirh pkfnnufiif mkrminih i`tkrfithl struatur djei` piei
akeui liatjr tkrskmut.
Skdmhbiriif dkfnkfih struatur djei` theia `kpis eirh akmutugif eifi

minh pkrusigiif yifn mkrsudmkr eirh phfoidif yifn ehmutugaif
airkfi mkrminih iìsif iftiri ìhf?
9. Akmutugif eifi yifn theia skìù eipit ehpkfugh eirh
pkrtudmugif rktihfke kirfhfn skghfnni theia rfidpu dkdmkftua
bieifnif yifn ehpkrùaif.
ehpkrùaif.
=. Mkmif tktip girus ehtifnnufn eiìd mkftua thfnait mufni itis
phfoidif yifnmkùd tkftu dkfnuftufnaif akpkfthfnif djei`

skfehrh.
2. Skfouiìf sigid yifn theia skìdifyi dkfnuftufnaif yifn
ehskmim-aif pkrskpsh disyiriait itiu hfvkstish tkrgieip sigid
pkrusigiif aurifn dkfirha.
Airkfi mkrminih iìsif tkrskmut, ajfskaukfshfyi pkrusigiif girus

dkfbirh phfoidif oifnai pifoifn yifn dkfnifeufn rkshaj tkrtkftu.
239
]kshaj yifn ehgieiph eipit ehaktiguh ekfnif dkfnghtufn?

9. Kirfhfn pkr sgirk yifn ehgiripaif j`kg pkrusigiif.
=. Rtifeire ekvhish eirh kirfhfn pkr sgirk.
2. Bjklhshkf virhish eirh kirfhfn pkr sgirk.
[ftua dkfnghtufn akthni liatjr tkrskmut eipit ehnufiaif rudus-

rudus yifn tkreipit eiìd ifi`hshs rkshaj yifn tkìg ehmigis piei mim
skmkùd-fyi.
Bjftjg-bjftjg pkrghtufnif?
Gikejrh Bjrpjrithjf dkdpkrshipaif pkfyusufif Rtruatur djei`

uftua tiguf yifn iaif eitifn mkreisiraif ksthdish pkfouiìf eif
KMHU piei thfnait prjmimh`htis 3,=;, 3,;3, eif 3,=; skminih mkrhaut?
Uimk` `=.9
Ri`ks eif KMHU Gikejrh
G ikejrh Bjrpjrithjf
Srjmimh`htis 3,=; 3,;3 3,=;

pkfouiìf
RiOks Lhxke bjst ]p 733.333 ]p 9.=33.333 ]p 9.<33.333
\irhimk` bjst (;3%) 533.333 533.333 533.333
KMHU 533.333 <33.333 733.333
]p 3 ]p =33.333 ]p 533.333
Rtruatur djei` skairifn hfh ehaktiguh skduifyi tkrehrh eirh bjddjf stjba
skmifyia =3.333 `kdmir i ]p ;3,-. [ftua tiguf yifn iaif eitifn pkrusi-
giif dkdpkrthdmifnaif uftua dkfidmig struatur djei` tkrskmut ek-
fnif < i`tkrfithl pkrmifehfnif (ekmt-kquhty rithj) 3%, =3%, 23%, ;3%, <3%
eif >;%.
Rkifeihfyi oudìg djei` ieiìg sidi ekfnif tiguf ìù diai

tkftuaif?
23=
9. Oudì
Oudìg
g sig
sigid
id yi
yifn
fn mkr
mkrkeir.
keir.
=. Mksirfyi mufni yifn girus ehmiyir piei mkrminih `kvk` struatur
djei` ekfnif ifnnipif thfnait mufni dkfhfnait skoiìf ekfnif
dkfhfnait-aif struatur djei` yihtu?
Uhfnait mufni Rtriatur djei`
9. 8% =3%
=. 93% 23%
2. 9=,;% ;3%
;3 %
5. 95% <3%
;. 9<% >;%
5. KSR yifn ehgiripaif piei ekmt-kquhty rithj 3%, ;3% eif >;%.
Sioia yifn girus ehmiyir ehaktiguh skmksir 53%.
;. KSR yifn ehgiripaif, stifeire ekvhish KSR eif bjklhshkf virhish
KSR piei skthip `kvk` struatur djei`.
<. Nrilha yifn dkfufouaaif gumufnif iftiri KSR ekfnif ekmt-
kquhty rithj
r ithj eif bjklhshkf virhish KSR ekfnif ekmt-kquhty rithj.
>. Akputusif yifn skmihafyi ehidmh` j`kg Gikejrh
Gikejr h Bjrpjrithjf.
Skdkbigif ?
9.Dkfkftuaif oudìg sigid yifn mkrkeir (`kdmir).
[ftua dkfkftuaif oudìg sigid yifn mkrkeir (sgirk jl bjddjf

stjba jutstifehfn) pkrù ehghtufn mksirfyi gutifn eif djei`
skfehrh uftua
u ftua skt
skthip
hip i`tkrfithl ekmt-kquhty
ekmt-kquhty rithj.
rithj.
Gutifn
Ekmt-kquhty
9
rithj 4 ZZZZZZZZZZZZ . 4 =3%
'
Djei` skfehrh
232
W
Gutifn itiu djei` ishfn 4 oudìg djei` ( - ―― ― )
h -l I
W 4 ]ithj iftiri ekmt eif kquhty.
Gutifn 4 ]p 9.333.333 ( ³'=³:- ) 4 ]p 9.333.333x3,9> 4 9>3.333
Djei` skfehrh 4 ]p 9.333.333 - ]p 9>3.333 4 ]p 723.333,-.
Gish` pkrghtufnif tkrskmut eipit ehajftrj` akdmi`h yihtu ekmt-

kquhty rithj ?
]p9>3.333 / ]p.723.333 x 933 % 4 =3,57% ehmuì
ehmuìtaif
taif dkfoieh =3%.
Skrmifehfnif iftiri ekmt eif kquhty dkrupiaif lhfifshi` `kvkrink

yifn mhsi ehuaur ekfnif dkdmifehfnaif tjti`-ekmt eif tjti` isskts.
Eiìd mim hfh rithj yifn ehnufiaif ieiìg ekmt-kquhty rithj. Ekfnif
dkfnnufiaif biri pkrghtufnif yifn sidi diai gish` pkrghtufnif

akkfid i`tkrfithl struatur djei` eh iìs eipit ehtufouaaif eiìd
timk` mkrhaut?
Uimk` 9=.=
Oudìg sigid yifn mkrkeir

mkrkeir
Liei mkrminih Ekmt-kquhty rithj
Ekmt -kquhty Rtruatur djei` Rigirrh
]ithj yifn mkrkeir
Ujti` Ekmt Kquhty (Hmr)

3) (=) - 0 (9) - (=) 6 0(2)?(]p;3) 6
(2) (5)
3% ]p 9.333.333 ]p 3 ]p 9 .333.333 =3.333

=3% ‖ 9.333.333 ‖ 9>3.333 ‖ 723.333 9<.<33
23% ‖ 9.333.333 ‖ =23.333 ‖ >>3.333 9;.533
;3% ‖ 9.333.333 ‖ 223.333 ‖ <>3.333 92.533
<3% ‖ 9.333.333 ‖ 273.333 ‖ <=3.333 9=.533
>;% ‖ 9.333.333 ‖ 523.333 ‖ ;>3.333 99.533
235
=. Dkfkftuaif mksirfyi mufni.

Rkminih ajfskaukfsh eirh pkfnnufiif mkrminih i`tkrfithl ekmt-kquhty
rithj ieiìg mksirfyi mufni yifn girus ehmiyir skdiahf mksir ohai
ekmt-kquhty rithj skdiahf mksir. Mkreisiraif eiti yifn tkìg ehaktiguh
mksirfyi mufni yifn girus ehmiyir j`kg Gikejrh
Gi kejrh Bjrpjrithjf ieiìg?
Uimk` 9=.2
.2..
Mufni yifn girus ehmiyir

Rtruatur
Rtruatur Ekm
Ekmtt Hftkr
Hftkrkst
kst Mufni yifn ehmiyir
djei` ritk 0(9)x(=)6
3) (=) (2)
3% ]p 3 3,3% ]p 3
=3%
=3% 9>3.
9>3.333
333 8% 9;.233
23% =23.333 93% =2.333
;3%
;3 % 223.333 9=.;%
9=.;% 59.=;3
<3% 273
273.33
.3333 95% ;2.=33
>;% 523.
523.333
333 9<% <7.733
2. Dkfkftuaif mksirfyi kirfhfn pkr sgirk piei ekmt-kquhty rithj 3%, ;3%
eif >;%.
Uimk` 9=.5
I. Ekm-kquhty rithj 3%
KMHU 3 ]p =33.333 ]p 533.333
Hftkrkst 3 j hh 3
KMU 3 =33.333 ho 533.333
Uixks 53% 3 73.333 h6 9<3.333
KIU 3 9=3.333 oh =53.333
Rigiri =3.333 Hmr
KSR 3 <,33 " 9=,33
M. Ekm-kquhty rithj
23;
KMHU ]p 3 ]p =33.333 ]p 533.333

Hftkrkst 9=,;% 59.=;3 59.=;3 ,, 59.=;3
KMU (]p 59.=;3) ]p 9;7.>;3 ]S 2;7.>;3
Uixks 53% (]p 9<.;33) ]p <2.;33 ]p 952.;33
KIU . (]p =5.>;3) ]p 8;.=;3 ]p =9;.=;3
Rigid 92,533 Hmr
KSR (]p 9,7;) ]p >,99 ]p 9<,3<
b. Ekm-kquhty rithj >;%

Srjmimh`htis 3 ,=; 3,;3 3,=;
KMHU ]p 3 ]p =33.333 ]p 533.333
H ftkrkst 9 <% ht <7.733 ,, <7.733 th <7.733
KMU (] <7.733) ] 929.=33 ] 229.=33
Uixks 53% (‖ =>.;=3) ,, ;=.573 hh 92=.573
KIU (]p 59.=73) ]p >7.>=3 ]p 987.>=3
Rigid 99.533`mr
KSR (]p 2,<=) ,, <,83 ,, 9>,52
5. Dkfkftuaif KSR yifn ehgiripaif, stifeire ekvhish eif bjklhshkf

virhish KSR. [ftua dkfkftuaif mksirfyi kxpkbtke KSR eipit ehghtufn
ekfnif biri skminih mkrhaut?
23<
Uimk` 9=.;
Ekmt-kquhty rithj 3%
i. Srjmim
Srjmimh`
h`hti
htiss KSR Fhìh tkrthdmifn
3,=; ]p 3 3,;3 ]p 3 ‖ 2, ‖ 2,
‖ <,-3,=; ,,9=,-
KSR yifn ehgiripaif (K) 4
]p<,-
Mkreisira
Mkreisiraif
if fhìh
fhìh K tkrsk
tkrskmut
mut st
stif
ifeir
eire
e ek
ekvhi
vhish
sh KSR ei it ehght
ehghtuf
uf
biri?
m. h Kh K9 (Kh-K) (Kh-K)= Sh (Kh-K)=.Sh ]p2<
]pJ ]p< = "< "< ]p< " 3,=; ]p8 3 3,;3
3 " 3
2 " 9= " < " < " 2< 3,=; " 8
2 (Kh- 4 ]p97
H h- 9 K)=, . Sh
Rtifeire ekvhish, JKSR
\' Kh- K o = . Sh - \]p97

\H(
h- 9
Bjklhshkf virhish KSR MSI=5 Z f >9
]p 5,=5
]p<
ìmk` 99.< Ekmt-kquhty rithj =3%
I. KMHU Hftkrkst (8%) ]pJ 9;.233 ]p =33.333 9;.233 ]p 533.333

KMU Uixks (53%) KIU 9;.233
Rigid 9<.<33`mr KSR (]p 9;.233) ]p 975.>33 ]p >2.773 ]p 275.>33 ]p
(]p<.9=3) 9;2.773
(]p8.973) (]p ]p 99 3.7=3 ]p <,<> ]p =23.7=3 ]p
3,;;) 92,83
23>
M. Srjmimh`htis 3,=; KSR Fhìh tkrthdmifn (]pJ,;;) (]pJ,95) ]p <,<>

3,;3 3,=; ]p 2,25 ]p 92,83 ]p 2,5>
KSR yifn ehgiripaif (K) 4 ]p <, <>
B. h Kh 9 K ]p <,<> ' " (Kh-K) (Kh-K)= Sh (Kh-K)=.Sh 3,=;

(]p 3,;;) = " <,<> 2 <,<> " <,<> ]p>,== ]p ;=,92 3 ]p92,32 3,;3 '
" 92,83 2H " 3 " >,=2 " 3 3,=; " 92,3>
h- 9
JKSR ;=,=>
=
KSR (Kh - K) . Sh ]p =<,93
Rtifeire ekvhish, Bjklhshkf
2
\ -.
=
4 \ ] p =<
=<,9
,93
3
virhish \ H ( Kh - K ) . Sh h- 9
]p;,99
]p;,99
]p<,<> "-V ――
Ekfnif prjskeur pkrghtufnif eiìd timk` 9=.< i, m eif b eh itis

diai KSR yifn ehgiripaif, stifeire ekvhish eif bjklhshkf virhish
KSR piei mkrminih `kvk` ekmt-kquhty rithj eipit eh`hgit piei timk`
mkrhaut?
mkrha ut? Uimk` 99.>
KSR yifn ehgiripaif, Rtifeire Ekvhish eif Bjklhshkf \irhish

KSR piei mkrminih i`tkrfithl struatur djei`
Rtruatur djei` Kxpkbtke Rtifeire Ekvhish Bjklhshkf virhish

Ekmt -kquhty KSR KSR KSR
rithj (9
(9)) (=) 0(=)?(9)6
..(2)
3 ]p<,33 ]p 5,=5 3,>9
=3 ,, <,<> " ,, ;,99 3,>>
23 ‖ <,>3 ‖ ;,;9 3,7=
;3 ,,>,99 ,, <,22 3,78
<3 ,, >,93 ,, <,75 3,8<
>; ,, <,83 ,, >,55 9,37
237
;. Nrilha yifn dkfufouaaif gumufnif iftiri KSR ekfnif ekmt-

kquhty rithj.
Nidmir 9=.9
Kxpkbtke 7,33 U
KSR
Diashdud KSR
>,33 .
<,33
;,33
93 =3 23 53
Nidmir 99..=
Ekmt-kquhty rithj (%)
Bjblhshkf
virhish
KS
KSRR 9,33 .-
3,>;
3,;3 ..
93 =3 23 53 ;3 <3
Ekm t-kq u ht y rit

rithj
hj
<. Akputusif yifn girus ehidmh`.

Eirh gish` pkrghtufnif piei timk` 9=.> ehitis tkr`hgit migwi kxpkbtke
KSR diashdud tkrbipih piei struatur djei` ;3%. Eh`hgit eirh thfnait
rkshajmihamkreisiraif pkrghtufnif stifeire ekvhish
238
diupufbjklhshkf virhish KSR, ohai struatur djei` ehfihaaif dkfoieh

<3% diai thfnait rkshaj iaif skdiahf thfnnh. Eirh nrilha `== eipit
`kmhg ehokìsaif migvvi skdiahf hhfnnh akfihaif ekmt-kquhty rithj,
skdiahf thfnnh rkshaj yifn ehgieip1 airkfi bjklhshkfsh virhish
skdiahf thfnnh. Mkreisiraif gishh pkrghtufnif tkrskmut skmihafyi
Gikejrh Bjrpjrithjf dkfnnufiaif struatur djei` ;3%, airkfi piei
rithj hfh KSR yifn ehgiripaif diashdud.
Dkrfiashduhfaif fhìh sigid vkrsus dkdiashdudaif KSR
Iei eui gi` yifn girus ehpkrthdmifnaif eif ehpkrghtufnaif eiìd

gumufniffyi ekfnif pkfnnufiif struatur djei` yihtu ipiaig iaif
dkdiashdudaif fhìh sigid itiu dkdiashdudaif kirfhfn pkr sgirk. Airkfi
liatjr hfh dkdmkrhaif pkrthdmifnif yifn mkrmkei. Uktiph eiìd akieiif hfh
pkfnidmh` akputusif mhisifyi `kmhg dkdpkrthd-mifnaif dkdiashdudaif
fhìh pkr `kdmir sigid, airkfi iei pkrghtufnif rkshaj. Rkeifnaif ajfskp KSR
aurifn dkdpkrthdmifnaif liatjr rkshaj. Ksthdish fhìh sigid eipit
ehghtufn ekfnif dkfnnufiaif rudus?
Sj 4 KSR / as (99.9)
Sj - Fhìh sigid yifn ehksthdishaif
as 4 rkturf yifn ehgiripaif
]kturf yifn ehgiripaif (as) iaif skdiahf fiha skoiìf ekfnif fihafyi
thfnait rkshaj yifn ehghtufn mkreisiraif bjklhshkf virhish KSR.
293
Bjftjg Skrghtufnif?
Ksthdish ritk jl rkturf piei mkrminih `kvk` ekmt-kquhty rithj eif
xpkbtke KSR skpkrth bjftjg pkrrghtufnif eh duai ehaktiguh skminih
mkrhaut?
Ekmt-kquhty rithj % ]itk jl rkturf

93%
=3
23 99%
9=%
;3
92%
<3
95%
>; 9<%
Mkreisiraif eiti tkrskmut mksirfyi fhìh sigid eipit ehghtufn.
Uimk` 99.7
Skrghtufnif ksthdish fhìh sigid Siei mkrminih `kvk` struatur djei`
Rtruatur djei` K S R yifn Ksthdish Ksthdish fhìh sigid

ehgiripaif ritk jl rkturf 0(=)?(9)6
(9) (=) (2)
3% ]p<,33 3,93 ]p <3,33

=3 ,, <,<> 3,99 ,, <3,<5
23 ,,<,>3 3,9= ,, ;;,72
;3 ,,>,99 3,92 ,, ;5,<8
<3 ,,>,93 3,95 ,, ;3,>9
>; ,, <,83 3,9< ,,52,9=
Mkreisiraif gish` pkrghtufnif piei tkmk` 9=.> eif ìmk` 9=.7 eipit
ehnid-miraif nrilha yifn dkfufouaaif diashdud KSR eif
diashdud fhìh sigid (sgirk viùk).
viùk).
299
Nidmir 99.2
>3 ±
Ks[dist
fhìh
ugid
>,33 .
BSR (]p.)
<,33
;,33 .
93 =3 RJ
Diashdud fhìh sigid ]p <3,<-5
23. 53 ;3 <3
Ekmt-kquhty rithj
Eirh nidmir 99.2 eipit eh`hgit migwi aiìu Gikejrh Bjrpjrithjf `kmhg
dkd pkrthdmifnaif fhìh itiu girni sigid diai struatur djei`
jpthdud piei ekmt-kquhty rithj =3%. Rkeifnaif ohai pkrusigiif `kmhg
dkdpkrthd-mifnaif KSR diai struatur djei` jpthdud piei ekmt-
kquhty ;3%. Eirh eui`hsdk hfh, ohai gifyi dkfnifeiàif gish` ifi`hshs
auifthtithl, Gikejrh Bjrpjrithjf skmihafyi dkfnnufiaif struatur
djei` ekmt-kquhty rithj =3%. Mkripi pkrthdmi
pkrthdmifnif
fnif ìhf?
Gish` pkrghtufnif auifthtithl tkftifn struatur djei` Gikejrh Bjr-

pjrithjf skmihafyi ehajdmhfishaif ekfnif pkrthdmifnif-
pkrthdmifnif ìhf yifn theia aiìg pkfthfnfyi.
Liatjr-liatjr tkrskmut iftiri ìhf1
9. Bisgl`jw
Aufbh yifn pkfthfn minh pkrusigiif piei siit
dkdpkrthdmifnaif ipiaig iaif dkfoui` sigid itiu jm`hnish,
29=
ieiìg bisg l`jw. Srjykash bisg l`jw yifn dkfufouaaif akdidpuif

uftua dkdmiyir gu tifn eif sigid prklkrkf girus dkfeuaufn
struatur djei` piei mkrminih `kvk`. Ohai tidmigif gutifnitiu sigid
prklkrkf iaif dkfhdmuàif akfihaif mkmif piei bisg l`jw, diai
pkfouiìf sigid eipit skbiri klkathl dkfhfnaitaif bisg l`jw
pkrusigiif.
=. Rtimh`htis eif pkrtudmugif
Uuruf fihafyi pkfeipitif pkrusigiif eirh pkfouiOif iaif
dkdpk-fnirugh struatur djei`. Rtimh`htis pkfeipitif yifn thfnnh
iaif `kmhg
`kmhg dkfoidhf pkfnnufiif struatur djei` piei ekmt-kquhty
rithj yifn thfnnh eirhpiei pjì rkvkfuk yifn skìù mkrumig. Eihid
akieiif pjì rkvkfuk yifn skìù mkrumig itiu theia stimh`,
skmihafyi pkrusigiif dkdpkrtigifaif struatur djei` piei ekmt-
kquhty yifn rkfeig. Skrusigiif yifn tkrdisua aitknjrh eipit
dkfhfnaitaif pkrtudmugif pkfouiìf eif ìmi ekfnif bkpit,
dkdpufyih pjtkfsh yifn `kmhg mksir uftua dkdpkrtigifaif pjshsh
`kvkrink rithj yifn djekrit (ekmt-kquhty rithj ;3%) itiu thfnnh (ekmt
kquhty rithj `kmhg mksir ;3%) airkfi ritk jl rkturf iaif `kmhg mksir eirh
bjst jl biphti`.
2. îatu
îatu dkrupiaif liatjr yifn pkfthfn eiìd dkdpkrthdmifnaif
struatur djei`. Siei siit thfnait mufni mkriei piei thfnait yifn
rkfeig, pkfnnufiif sudmkr pkdmkìfoiif eirh gutifniaif `kmhg
dkf-nuftufnaif. Sisi siit thfnait mufni thfnnh, pkfouiìf sigid iaif
`kmhg dkfirha.
Akshdpuìf?
Eirh pkdmigisif piei siit hfh eipit ehidmh` mkmkripi akshdpuìf?

9. Ifi`hshs struatur djei` sifnit pkfthfn minh pkrusigiif airkfi ak-
292
putusif tkftifn ekmt-kquhty rithj tkrtkftu iaif dkdpkfnirugh miha

fhìh sigid diupuf kirfhfn pkr sgirk. Fhìh sigid eif kirfhfn pkr
sgirk yifn thfnnh iaif dkfirha minh pkdknifn sigid eif minh hfvkstjr
uftua dkdmk`h sigid pkrusigiif. Uktiph eirh akeui i`tkrfithl ipiaig
iaif dkfnutidiaif girni sigid (sgirk prhbk) itiu kirfhfn pkr sgirk
iaif `kmhg miha minh difiokr lhfifshi` uftua dkfnutidiaif tuouif
dkdpkrthfnnh sgirk prhbk eirhpiei prjlht itiu kirfhfn pkr sgirk.
=. Akputusif tkftifn struatur djei` skmihafyi theia gifyi mkreisiraif
pkrthdmifnif ifi`hshs auifthtithl skditi-diti dkìhfaif girus puì
dkdpkrthdmifnaif liatjr-liatjr ìhf skpkrth pjì bisg l`jw, stimh-`htis
pkfeipitif eif thfnaitmufni yifnmkrìau. Ekfnif aiti ìhf, struatur
djei` yifn dkfnuftufnaif ieiìg struatur djei` yifn eipit dkd-
pkrthdmifnaif kirfhfn pkr sgirk itiu fhìh sigid yifn eheuaufn j`kg
akauitif bisg l`jw, stimh`htis pkfeipitif yifn thfnnh eif thfnait mufni .
yifn livjurim`k.
2. Rtruatur djei` girus ajfshstkf ekfnif mushfkss rhsa. Irthfyi pkfnnu-
fiif struatur djei` itiu ekmt-kquhty rithj tkrtkftu girus dkdpkrthd-
mifnaif thfnnh rkfeigfyi thfnait mushfkss rhsa. Eh sidphfn htu
skmihafyi dkdpkrghtufnaif struatur djei` yifn dkfngishàif
thfnait rkshaj lhfifshi` tkrtkftu. Irthfyi pkfnnufiif struatur djei`
tkrtkftu theia dkfngishàif thfnait rkshaj lhfifshi` yifn thfnnh.
5. Ifi`hshs prjmimh`htis sifnit mkraihtif krit ekfnif ifi`hshs struatur

djei`, skghfnni pkrù ehpkrghtufnaif skbiri bkrdit eiìd dkfnks-
thdishaif thfnait KMHU eif ritk jl rkturf. Gish` ksthdish hfh iaif dkfkf-
tuaif mksirfyi kirfhfn pkr sgirk eif sgirk prhbk itiu fhìh pkr `kdmir
sigid.
;. Ohai ritk jl rkturf yifn ehgishàif `kmhg mksir eirh bjst jl ekmt diai
pkfnnufiif gutifn ekfnif mkmif tktip tkrskmut eipit ehmkfiraif.
@kvkrink itiu pkfnnufiif gutifn eiìd pkdmkìfoiif pkrusigiif
295
dufnahf dkfhfnaitaif akuftufnif minh djei` skfehrh (rkftimh`htis

djei` skfehrh fiha), tktiph htu mkrirth thfnait rkshaj ouni dkfhfnait. J`kg
skmim htu, uftua dkfnidmh` akputusif tkftifn struatur djei` yifn
jpthdi`, ouni ehpkfnirugh j`kg skoiug difi pkfnidmh` akputusif dkd-
pufyih akmkrifhif uftua dkfngieiph rkshaj yifn tkìg ehpkrghtufnaif
tkrskmut.
RJI@-RJI@ [FU[A @IU9GIF

9.SU Oitiyu uftua tiguf =338 dkrkfbifiaif pkfouiìf ekfnif dkdpkr-
thdmifnaif mkrminih akdufnahfif uftua skthip `kvk` pkfouiìf skminih
mkrhaut?
Srjmimh`htis ]kfbifi pkfouiìf
3,=3 ]p =33.333,-
3,<3 ‖ 233.333,-
3,=3 ‖ 533.333,-
Skrusigiif dkfnkùiraif lhxke jpkrithfn bjst skmksir ]p >;.333,- eif

virhimk` bjst >3% eirh pkfouiìf. Mufni itis phfoidif djei` ehmiyir
skmksir ]p 9=.333,- uftua skthip pkrhjek eif tix ritk skmksir 53%.
Mkreisiraif hfljrdish tkrskmut?

i. Ghtufnìg mksirfyi KMHU uftua sklhip `kvk` pkfouiìf.
m. Ghtufnìg kxpkbtke KSR, stifeire ekvhish eif bjklhshkf virhish KSR

uftua skthip `kvk` ekfnif ifnnipif sigid yifn mkrkeir skmifyia
93.333 `kdmir.
29;
Skdkbigif?
Kxpkbtke KSR, Rtifeire ekvhish eif bjklhshkf virhish KSR

Srjmimh`htis 3,=3 3,<3 3,=3
i. Ri`ks Lhxke bjst \irhimk` bjst ]p =33.333 ‖ ]p 233.333 ‖ ]p 533.333 ‖
KMHU Hftkrkst KMHU Uixks 53% KIU >;.333 ,, >;.333 ‖ >;.333 ‖
Rigid 9 3.333 Hmr. KSR 953.333 =93.333 =73.333
(]p9;) ,, ]p 9;.333 ‖ ]p 5;.333 ‖
9=.333 9=.333 9=.333
(]p 9=.39 ;) ]p 2.333 ]p 22.333 ‖
5.73< 9.=33 92.=33
(]p >.=38) (]p ]p 9.733 ]p ]p 98.733 ]p
m. Srjmimh`htis KSR Fhìhtkrthdmifn

3,=3 (]p 3,>=) (]pJ,95)
3,<3 ,, 3,97 ‖ 3,99
• 3,=3 ‖ 9,87 ,, 3,53
Kxpkbtke KSR ] 3,2> Kx kb

kbtk
tke
e KSR
KSR ] 3,2>
m. K (Kh-K) (Kh-K)" Sh (Kh-KU.Sh

h Kh
9 (]p 3,>=) 3,2> ]p9,38 ]p9,98 3,=3 ]p 3,=5
= " 3,97 3,2> " 3,98 " 3,35 3,<3 " 3,3=
2 " 9,87 3,2> " 9,<9 ' =,;8 3,=3 ' 3,;=
4 ]pJ,>7
H (Kh-KU.Sh h-
9
Rtifeire ekvhish,
JKSR O-K -\ ]p 3, >7
-\h
4 =,27
Bjklhshkf virhish KSR h-
4 ]pJ,77
]p 3,77
]p 3,2>
=. ohai skifeihfyi pkrusigiif hrhnhf dkfngipus `kvkrink dkfoieh fj`

(ekmt-kquhty rithj 4 3) eif oudìg sigid yifnmkrkeir dkfoieh
9;.333. Ghtufnìg akdmi`h KSR, stifeire ekvhish eif bjklhshkf virhish
29<
KSR piei mkrminih `kvk` pkfouiìf skpkrth eiti sji` fj.`.

2. SU Rhmj`ni dkfyusuf mkrminih i`tkrfithl ekmt-kquhty rithj, KSR
yifn ehgiripaif eif stifeire ekvhish KSR skminih mkrhaut?
Ekmt ‒kquhty Kirfhfn pkr sgirk Rtifeire ekvhish KSR
3% ]p=,29 ]p9,9<
=3
53 ,, 2,39
‖ 2,;3 ,,‖ 9,73
=,73
<3 ‖ 2,8< ‖ 2,85
73 ‖ 2,8< ‖ ;,;=
Mkreisiraif hfljrdish eh itis?

i. Ksthdishaif ekmt-kquhty rithj jpthdi` eiìd gumufnif iftiri KSR
eif ekmt-kquhty rithj eif tufouaaif nrilhafyi.
m. Nidmiraif nrilha gumufnif iftiri bjklhshkf virhish KSR eif ekmt-
kquhty rithj.
b. MuitOig akshdpuOif eirh nrilha tkrskmut eiOid gumufniffyi ekfnif
rkshaj lhfifshiO eif rkshaj mhsfhs.
e. Nidmiraif nrilha yifn dkfufouaaif diashdud fhìh sigid eif
diashdud KSR ohai ehksthdishaif ritk jl rkturf skminih mkrhaut?
Ekmt-kquhty rithj ]itk jl rkturf
3% 93%
9= 9=
53 92
<3 95
73 9<
5. Skrusigiif ]kdibj yifnmkrnkria eh mheifn hfeustrh piaihif oieh
dk-fyusuf suitu rkfbifi pkfouiìf eif mhiyi prjeuash uftua

tiguf =338
= 338 skminih mkrhaut?
29>
Ri`ks Girni Srjmimh`htis
;3.333 ufht ]p 93,- 3,93

933.333 ufht ‖ 93,- 3,=3
=33.333 ufht ‖ 93,- 3,53
233.333 ufht ‖ 93,- 3,=3
533.333 ufht ‖ 93,- 3,93
Mhiyi tktip ehghtufnskmksir]p ;33.333,- eif mhiyi virhimk` skmksir 53% eirh
pkfouiìf. Sioia yifn girus ehmiyir skmksir ;3%. [ftua dkf-euaufn
rkfbifi tkrskmut, pkrusigiif pkrù tidmigif djei` skmksir ]p
9.333.333,-.
Ohai pkdmkìfoiif ehìauaif ekfnif gutifn, diai mufni yifn girus
ehmiyir 93%. Ohai ekfnif sigid, sigid yifn iaif ehoui` skmifyia
=3.333 Hmr. Rigid yifn tkìg mkrkeir skmkùdfyi 933.333 Hmr.
Mkreisiraif eiti tkrskmut?

i. Ghtufnìg KMHU piei mkrminih akdufnahfif yifn iei.
m. KSR yifn ehgiripaif, stifeire ekvhish eif bjklhshkf virhish ohai
idmigif eifi ehmkìfoih skùrugfyi gutifn eif skùrugfyi
ekfnif sigid.
b. Akputusif ipi yifn skmihafyi ehidmh` j`kg pkrusigiif hfh mkr-
eisiraif akeui i`tkrfithl tkrskmut ekfnif dkdpkrghtufnaif
liatjr rkshaj yifn iaif ehgie
ehgieiph.
iph.
297
MIM 92
AJFRKS BJRU JL BISHUI@

92.9 Ajfskp Eisir
Ajfskp bjst jl biphti` ehdiasueaif uftua dkfnghtufn mksirfyi jfnajs
rhh` yifn girus ehakùiraif uftua dkfnnufiaif eifi eirh i`tkrfithl
sudmkr yifn iei.
Rudmkr-sudmkr yifn eipit ehnufiaif , tkrutidi uftua dkdmkìfoih
hfvkstish oifnai pifoifn itiu pkrdifkft hfvkstdkft piei ududfyi
ieiìg?
9. Jm`hnish ( `jfn trkd ekmt)
=. Srklkrrke stjba itiu sigid prklkrkf
2. Bjddjf stjba itiu sigid mhisi
5. ]ktihfke kirfhfn itiu ìmi ehtigif.
Xifn ehnufiaif ( Bjst jl biphti` Srusigiif).
Jfnajs eiìd djei` yifn ehnufiaif theia skìù mufni yifn girus
ehmiyiraif, dkìhaif iei ouni jfnajs-jfnajs ìhf skpkrth jfnajs
pkrtifnnufinif isurifsh ( ufekr wrhthfn bjst ), eif tkroiehfyi pkrmkeiif
girni sigid eif jm`hnish pkr sgkrk( ufekr prhbhfn bjst), akeui okfhs mhiyi
hfh skrhfn ehskmut ekfnif l`jitithjf bjst.
298
Ajfskp bjst jl biphti` hfh ehnufiaif uftua dkfkftuaif, dkfjìa itiu

dkfkrhdi suitu usu` prjyka hfvkstish yinf mkrlufnsh skminih gure`k ritk
yihtu thfnait pkdmitis.
[su` prjyka hfvkstish eipit ehtkrhdi ipi mhì dkfngishàif ritk jl rkturf
yifn `kmhg mksir eirh bjst jl biphti`, eirh eifi yifn ehnufiaif uftua
dkdmkìfoih
dkdmkìfoih hfvkstish tkrskmut.
Lufnsh ìhf eirh bjst jl biphti` hiìg skminih ehsbjuft ritk yifn
dkdpkrghtufnaif fhìh skairifn ( prkskft viùk) mhì dkfnnufiaif
dktjek fkt prkskft viùk itiu prjlhtimh`hty hfekx.
92.= Skrghtufnif Bjst Jl Biphti`

Skrghtufnif mhiyi djei` yifn ehnufiaif, eheisiraif piei?
9. mkljrk tix mishs
=. iltkr tix mishs
Mhì ritk jl rkturf ehghtufn mkreisiraif iltkr tix mishs, diai bjst jl biphti`
skminih iìt pkddmifehfn ouni girus ehghtufn itis eisir yifn sidi, eif
skmi`hafyi. Mksirfyi pioia dkdpufyih pkfnirug piei pkrghtufnif bjst
jl biphti`, tkrutidi uftua bjst jl ekmt, airkfi mufni ehmiyir itis eisir
skmkùd pioia, skghfnni pkrù ehnufiaif tix ieoustdkft.
Rkeifnaif uftua Bjst jl prklkrrke stjba eif bjddjf stjba theia pkrù
ehghtufn ình, airkfi ehvhekfe sktkìg ìmi ehpjtjfn pioia.
[rihif skìfoutfyi iaif dkdmhbiriaif biri dkfnghtufn bjst jl biphti`
uftua dishfn-dishfn sudmkr eifi ( Sirthi` ) eif skbiri akskùrugif.(
Bjdprkgkfsghp )
Dkfnghtufn bjst biphti` skbiri Sirthi` .
9. Bjst jl ekmt
uftua dkfnghtufn
dkfnghtufn bjst jl ekmt mhisifyi eh ghtuf
ghtufn
n ekfnif ljrd
ljrduì
uì
skminih mkrhaut ?
2=3
9 + F-Fm
Am 4 f ------ mkljr tix mishs (92.9)
Fm + F
Fm F
=
Ljrduì tkrskmut ehakfi` ekfnif ipprjxhditk dktgje ( eisir ahri-ahri).
[ftua dkfkftuai bjst jl ekmt itis eisir iltkr tix mishs, ehnufiaif
ljrduì.
Ah 4Am (9 ‒ t ) -----------
------------------Iltkr
-------Iltkr tix (92.= )
Aktkrifnif ?
9 4 mksirfyi mufni yifn ehmiyir
F 4 Fhìh jm`hnish yifn ehtkrhdi piei ud
ududfyi.
udfyi.
Fm 4 pkfkrhdiif mkshg ( fkt prjbkke), eirh pkfouiìf.
f 4 ushi jm`hnish ( tkrd jl mjfe)
Am 4 mkljr tix bjst

Ah 4 iltkr tix bjs
bjstt
t 4 tix ritk
Bjftjg pkrghtufnif
_krj Bjdpify dkfoui` jm`hnish ekfnif fhìh ]p. 9333 pkr `kdmir. Mufni
pkrtiguf <% ekfnif oifnai wiatu =3 tiguf. Skfkrhdi mkrshg itiu
pkfoui` gifyi dkfkrhdi skmksir ]p. 8<3 pkr `kdmir. Dirnhfi` tix ritk
skmksir ;3% eirh eiti tkrskmut, bjst ekmt eipit ehghtufn skminih mkrhaut?
itis eisir skmkùd pioia?
3,3< + 9333 - 8<3
=3
Am 4 8<3 + 9333
=
2=9
<=
4 873
4 <,22%
J`kg airkfi eisir pkrghtufnif ieiìg mkljr tix mishs,diai pkrù
ehìauaif ieoustdkft.
Ah 4 <,22% (9- 3,;3) 4 2,9<%
=. Bjst jl Srklkrrke Rtjba

[ftua dkfnghtufn prklkrrke stjba ehnufiai ljrduì skminh mkrhaut ?
ep
Ap 4 --------------
----------------------------
----------------------------
---------------------------
------------------(92
-----(92 .2)
Fp
Ap 4 bjst jl prklkrrke stjba

Ep 4 ehvhekfe yifn miyir
Fp 4 fkt prjbkke (pkfkrhdiif mkrshg itis pkfouiìf)
Airkfi ehvhekfe uftua prklkrrke stjba ehmiyir itis eisir iltkr tix
bisg l`jw, diai theia ình ehieiaif tix ieoustdkft.
Bjftjg pkrghtufnif
_krj bjdpify dkfoui` prklkrrke stjba
stjba ekfnif ehvhekfe
ehvhekfe skmksir ;%
ehgiripaif tkroui` ekfnif ]p. 8; pkr `kdmir . mhiyi ‒mhiyi yifn girus
ehmiyi ritis pkfouiìf tkrskmut ehpkrahiriaif ]p. 2 pkr `kdmir.

Ekfnif ekdhahif ehiyi eirh prklkrrke stjba ieiìg ?
;% x]p.8; 5.>;
4 4 3.3;9< 4 ;.9<
8; ‒ 2 8=
2. Bjst jl Bjddjf Rtjba

uftua dkfnghtufn mhiyi sigid mhisi ehnufiaif ljrduì?
2==
E9
Ak 4 +n --------------
---------------------------
-------------------------
----------------------
---------- (92.5)
S
E9 4 ehvhekf yinf ehmiyir
S 4 girni pisir
n 4 thfnait pkrtudmugif ehvhekfe (ritk jl nrjwtg)
ipimhì ehìauaif kdhsh sigid miru, diai uftua dkfnghtufn bjst

biphti`fyi, ehnufiaif ljrduì?
E9
Ak 4 + n --------
------------------
----------------------
-----------------------
---------------------
-------------
--- (92.;)
(9- l ) p
Bjftjg
Girni uftua bjst stjba skmksir ]p. <5 pkr `kdmir. Ehvhekfe yifn
ehmiyir piei iaghr tiguf pkrtidi skmksir ]p. 2 pkr `kdmir. Uhfnait
pkrtudmugif ehvhekfe skìd < tiguf yifn ìdpiu riti-riti 5%.
Mksirfyi bjst jl bjddjf stjba skairifn ieiìg?
]p. 2
Ak 4 +3.35 4 3.35<8 + 3.354 3.37<84 7.<8%
]p. <5
]udus 9=.5 ehnufiaif uftua dkfnghtufn bjst jl biphti` eirh djei`

skfehrh yinf mkrisi` eirh hftkrkf pkrusigiif skpkrth rktihfke kirfhfn.
Ipimhì ehìauai kdhsh sigid miru, ekfnif girni oui` ehpkrahriaif
]p.<=.;3 pkr `kdmir, eif mhiyi pkrtifnnufinif ehakfiaif ]p. 9 ,
diai mhiyi djei` itis sigid miru ehghtufn ekfnif dkfnnufiaif
rudus 92 .; ekfnif gish` skminih mkrhaut ?
[fekr prhfbhfn bjst ]p. <5 ‒ ]p. <=.;3 ]p.9.;3

[fekr wrhthfn bjst ]p. 9 +
Ujti` ]S =.;3
2=2
]p. =.;3
L`jithfn bjst 4 4 2.89%
]p.<5
]p.2 ]p.2
Ab 4 +3.35 4 ]p.<9.;3 + 3.35
(9- 3.3289)(]p. <5) 4 3.3577 +3.35
4 3.3777
4 7.77%
5. Bjst jl ]ktihfke Kirfhfn

Jfnajs yifn mkrisi` eirh pkfnnufiif sudmkr yifn mkrisi` eirh
rktihfke kirfhfn mkraihtif krit ekfnif jfnajs pkfnnufiif sudmkr eirh
bjddjf stjba.
Mkreisiraif bjst jl rktihfke kirfhfn ieiìg skmksir thfnait pkfeipitif
hfvkstish ( ritk jl rkturf) eiìd sigid yifn iaif ehtkrhdi j`kg
hfvkstjr. Ekfnif aiti ìhf sidi ekfnif bjst jl bjddjf stjba.
Eirh bjftjg skmkùdfyi mkrirth bjst rktihfke kirfhfn 4 7.<8% (Ar 4
yihtu bjst rktihfke kirfhfn 4 Ak).
Uiph ipi mhì kirfhfn yinf ehminhaif piei pkdknifn sigid , eif
dkrkai hfnhf dkfnhflkstishaif akdmi`h eiìd sigid pkrusigiif,
diai hi girus dkdmiyir pioia itis ehvhekfe eif mrjakrink lkk ( mhiyi
diakìr) uftua dkdpkrj`kg tidmigif mksir sigid. J`kg skmim htu
bjst jl rktihfke kirfhfn mhis ouni ehghtufn dkfoieh?
Ar 4 Ak (9-t)(9-m) ---------------------------------------------------------------- 92.<
t 4 Uhfnait riti-riti pioia itis

iti s ehvhekfe. Hfbjdk eirh skdui
pkdknifn sigid( ivkrinkf tix ritk jl stjba gj1ekrs)
m 4 Mhiyi
Mhiyi riti-riti diakìr (ivkrinkf mrjakrink bjst)
bjst)
Bjftjg
eiìd gumufnif ekfnif eiti skmkùdfyi (bjst jl bjddjf stjba 47.<8%)
ehifnnip ivkrinkf tix ritk 4 =;% ekfnif mrjakrink bjst 4 2%
2=5
diai bjst jl ritkhfke kirfhfn ?

4 (3.37<8)(9- 3.=;)(9-3.32)
4 (3.37<8)(3.>;)(3.8>)
4 3.3<2=
4<.2=%
Eiìd gumufniffyi ekfnif pioia yifn ehaihtaif eiìd pkrghtufnif
bjst eirh rktihfke kirfhfn eipit ehokìsaif `kmhg ìfout migwi pioia yifn
mkrìau itis hfvkstish akdmi`h eirh pkdknifn sigid j`kg bjddjf stjba
iei eui dibid pioia.
9. Sioia itis pkfeipitif ehvhekfe ( ehvhekfe hfbjdk ) yifn dkrupiaif
sisirif pioia pkfeipitif pkrskjrifnif itiu pkrsjfi` hfbjdk tix ritk
(eiìd bjftjg ehitis ieiìg t ). [ftua akskùrugiffyi pkdknifn
sigid t 4 ivkrink tix ritk.
=. Sioia itis pkfouiìf mirifn djei` , skpkrth skrj ( biphti` nihf) yifn
ehskmut biphti` nihf tix ritk.
J`kg skmim htu, ehsidphfn biri tkrskmut uftua dkfnghtufn bjst eirh
]kitkhfke kirfhfn ?
Mhì dkdpkrghtufnaif akeui pioia tkrskmut.
(9-Up)
Ar 4 Ak
(9-Un)
Up4 pioia itis ehvhekfe hfbjdk

Un4 pioia itis biphti` nihf
Dhsi`fyi tp 42;% tn 493%
(9-3.2;)
Diai Ar 4 7.<8% 4 3.3<=> 4 <.=>
(9-3.93)
2=;
Dkfnghtufn bjst jl biphti` skbiri Bjdprkgkfsghp
[ftua dkfnghtufn bjst jl biphti` skbiri akskùrugif djei` yifn

ehnufiaif eipit ehìauaif mkreisiraif ?
9. Ghstjrhbi` wkhngt yifn mkreisiraif ?
i. Mjja viùk wkhngt (fhìh muau)
m. Dirakt viùk wkhngt (fhìh pisir)

Skfnnufiif ghstjrhbi` wkhngt ei`d pkrghtufnif eheisiraif suitu
ifnnipif migwi struatur djei` pkrusigiif sueig jpthdi` eif
airkfifyi ehpkrtigifaif. Rkeifnaif uftua mjja viùk wkhngt ,
skìù ekfnif ifnnipif migwi mkrtidmigfyi djei` yifn miru
pkrshsh eiìd prjpjsh yifn sidi skpkrth struatur djei`
skmkùdfyi.
Mhiyi djei` riti-riti itiu mhiyi tkrthdmifn (wkhngt ivkrinkf bjst jl
biphti` )iaif mkrumig, ipimhì tkroieh pkrumigif struatur djei` itiu
pkrumigif mhiyi eirh dishfn dishfn ajdpjfkf eipit
ehpkrtigifaif, diai bjst jl biphti` riti-riti djei` theia mkrumig,
wiìupuf iei tidmigif djei`.
Ekfnif aiti ìhf, mhiyi djei` dirnhfi` tktip sidi. (`hgit virhish
bjftjg aisus eif pkdkbigiffyi `kmhg ìfout piei mim hfh ouni).
Bjftjg pkrghtufnif?
Eirh pkrghtufnif dishfn-dishfn ajdpjfkf skmkùdfyi ehpkrj`kg eiti
skminih mkrhaut ?
Bjst ekmt 2.98%

Bjst jl prklkrrke stjba ;.9<%
Bjst jl bjddjf stjba 7.77%
Bjst jl rktihfke kirfhfn 7.<8%
2=<
Ehaktiguh struatur djei` skairifn skminh mkrhaut?
Rudmkr djei` Mjja viùk Dirakt viùk

@jfn tkrd ekmt ]p.9;.333.333 ]p.9;.333.333
Srklkrrke stjba ]p.93.333.333 ]p.9;.333.333
Bjddjf stjba ]p.=3.333.333 ]p.53.333.333
]ktihfke kirfhfn ]p.;333.333 ]p.93.333.333
]p.;3.333.333 ]p.73.333.333
Eirh eiti ehitis , diai ivkrinkf bjst jl biphti` ieiìg ?

i. Mkreisiraif Mjja viùk wkhngt?
Rudmkr djei` Mjja viùk % tisk eirh tjti` Bjst ^khngtke bjst
djei`
9 = 2 (=)(2)
@jfn tkrd ekmt ]p.9;.333.333 23% 2.98% 3.8;>%
Srklkrrke stjba ]p.93.333.333 =3% ;.9<% 9.32=%
Bjddjf stjba ]p.=3.333.333 53% 7.77% 2.;;=%
]ktihfke kirfhfn ]p.;333.333 93% 7.<8% 3.7<8%
Ujti` ]p.;3.333.333
]p.;3.333.33 3 933% <.593%
^khngt ivkrinkf bjst jl biphti` 4 <.59%
< .59%
m. Mkreisiraif dirakt viauk wkhngt?

Rudmkr djei` Mjja viùk % tisk eirh tjti` Bjst ^khngtke bjst
djei`
9 = 2 (=)(2)
@jfn tkrd ekmt ]p.9;.333.333 97.7% 2.98% 3.<33%
Srklkrrke stjba ]p.9;.333.333 97.7% ;.9<% 3.8>3%
Bjddjf stjba ]p.53.333.333 ;3.3% 7.77% 5.553%
]ktihfke kirfhfn ]p.93.333.333 9=.5% 7.<8% 9.3>7%
Ujti` ]p.73.333.333
]p.73.333.33 3 933% >.377%
^khngt ivkrinkf bjst jl biphti` 4 >.38%
=. Mkreisiraif dirnhfi` wkhngt?

Dhsi`fyi iei tdmigif djei` skmksir ]p.93.333.333 ekfnif pkrhfbhif
@jfn tkrd ekmt ]p.<.333.333
Srklkrrke stjba ]p.=.333.333
]ktihfke kirfhfn ]p.=.333.333
]p.93.333.333
2=>
Diai wkhngtke ivkrinkf bjst jl biphti` itis tidmigif djei` ieiìg?

Rudmkr djei` Oudìg % tisk eirh tjti` Bjst ^khngtke bjst
@jfn tkrd ekmt ]p.<.333.333 <3% 2.98% 9.895%
Srklkrrke stjba ]p.=.333.333 =3% ;.9<% 9.32=%
]ktihfke kirfhfn ]p.=.333.333 =3% 7.<8% 9.>27%
3
Ujti` ]p.93.333.333
]p.93.333.33 3 933% 5.<75%
^khngt ivkrinkf bjst jl biphti` 4 5.<7%
]hfnaisif ?
Mkmkripi rhfnaisif yifn eipit ehidmh` eirh mim hfh ieiìg ?

9. Mksirfyi mhiyi thip ajdpjfkf bjst jl biphti` yihtu jm`hnish , eigid
mhisi, sigid prklkrkf eif rktihfke kirfhfn pkrù ehhekfthlhaishaif
inir difiokr eipit dkfnktiguh mkripi mksir mkmif mhiyi yifn
ehtifnnufn itis pkfnufiif okfhs djei` tkrskmut. Ekfnif ekdhahif
eipit puì ehtkftuaif mkmif riti-riti itiu ivkrinkf bjst itis
pkfnnufiif mkreisiraif mkmkif riti-riti tkrthdmifn.
=. Skrghtufnif bjst jl biphti` hfh sifnit mkrdifliit minh pkrusigiif
uftua dkfnkliùish, skoiug difi pkfnnufiif skthip okfhs djei`
eipit ehpkrtifnnufn oiwimaif. ]itk jl rktukf eirh suitu prjyka yifn
`kmhg mksir eirhpiei bjst jl biphti` its djei` yifn ehnufiaif minh
prjyka tkrskmutdkfufouaif
tkrskmutdkfufouaif pkfnufiif eifi tkrskmut eipit ehtkrhdi.
Bjst jl biphti` eiìd gi` hfh eipit mkrlufnsh skminh ehsbjuft ritk
eiìd pkrghtufnif fkt prkskf viùk itiu skminh gure`k ritk.
2. Ifi`hshs bjst jl biphti` sifnit tkraiht
tkraiht ekfnif struatur djei` yifn
ehhfnhfaif j`kg pkrusigiif. Rkìdi struatur djei` ehpkrtigifaif
tktip, tidmigif djei` piei oudìg tkrtkftu theia iaif
dkdpkfnirugh thfnait bjst jl biphti` pkrusigiif. Ekfnif aiti ìhf
dirnhifi` bjst jl biphti` sidi ekfnif ivkrinkf
ivkri nkf bjst jl biphti`.
2=7
5. Ivkrinkf bjst biphti` eipit ehg

ehghtufn
htufn ekfnif = fhìh yihtu fhìh muau
eif mufni pisir, fhìh difi yifn ehoiehaif pkrthdmifnif utidi,
tkrniftufn akpiei akmhoiaif phdphfif pkrusigiif. Fiduf ekdhahif
pkrghtufnif ekfnif dirakt viùk `kmhg jmokathl airkfi piei
akfyitiiffyi girni sigid itiu jm`hnish ieiaiìfyi `kmhg rkfeig
itiu `kmhg thfnnh eirh piei fhìh fjdhfi`.
RJI@-RJI@ [FU[A @IUHGIF
9. Rtruatur djei` uftua pkrusigiif ‐IMB— skairifn imiìg ?

@jfn tkrd ekmt ]p.=.333.333
Srklkrrke stjba ]p.2.333.333
Bjddjf stjba ]p.;.333.333
Oudìg ]p.93.333.333
Mhiyi uftua dishfn-dishfn ajdpjfkf djei` tkrskmut eipit eh`hgit eirh

eiti skminih mkrhaut?
@jfn tkrd ekmt (<% jm`hnish), mkùd tkrdisua pioia
Srklkrrke stjba <%
Bjddjf stjba 93%
Uix ritk ;3%
Mkreisiraif akuftufnif yifn ehpkrj`kg skairifn ]p.=333.333 ekfnif
aktkftuif ;3% ehmiyiraif akpiei pkdknifn sigid skminih ehvhekfe,
skeifnaif shsifyi ehtigif.
Skrusigiif hfnhf dkfnufiaif ìmi yifn ehtigif tkrskmut uftua
tidmigif djei` ekfnif ifnnipif tktip ehpkrtigifaif pkrhdmifnif
djei`fyi . ehsidphfn htu tktip puì hfnhf dkdpkrtigifaif ivkrinkf
bjst jl biphti`fyi.
2=8
Eirh eiti ehitis gumufnaifìg?

i. wkhngt ivkrinkf bjst jl biphti` pkrusigiif.
m. Uidmigif djei` miru ekfnif diashdi` ehpkrùaif skbiri
akskùrugif inir pkrhdmifnif djei` miru eif wkhngt bjstfyi tktip
b. Dirnhfi` bjst jl biphti` Rkifeihfyi tidmigif eifi dk`kmhgh gish`
pjhft (i) skmksir ]p. =33.333 mkripiaig dirnhfi` bjst ekfnif oudìg
tidmigif eifi.
Skdkbigif?
i) Mhiyi ajdpjfkf gutifn pkrù ehsksuihaif `kmhg euù (bjst jl ekmt ) <%
(93.%,2%) Akduehif ehghtufn wkhngt bjst jl biphti`
Rudmkr djei` % tisk eirh Bjst ^khngtke bjst

tjti`
@jfn tkrd ekmt =33% 2% 3.33<3

Srklkrrke stjba 23% <% 3.3973
Bjddjf stjba ;3% 93% 3.3;33
Ujti` 933% 3.3>53

^khngt ivkrinkf bjst jl biphti` 4 >.53%
m) Mksirfyi tidmigif djei` akskùrugif eipit ehghtufn ekfnif biri ?

]p.9.333.333
;3% 4]p.=.333.333
]p. =.333.333 dkrupiai oudìg eifi miru akskùrugif yinf ehpkrùaif

mhì hfnhf tktip ehpkrtigifaif struatur djei`fyi. Rkeifnaif ifnniai
]p.9.333.333 ehitis dkrupiaif rktihfke kirfhfn yihtu ;3% akuftufnif
yinf ehpkrj`kg. Eifi akskùrugif skmksir ]p.=333.333 iaif ehpkfugh
ekfnif ?
@jfn tkrd ekmt ]p.533.333(=3%)
Srklkrrke stjba ]p.<33.333(23%)
Djei` skfehrh ]p.9.333.333(;3%)
223
b) Dirnhfi` bjst jl biphti`

Ajdpjshsh tidmigif djei` miru eif bjst jl biphti`?
Rudmkr djei` Mhiyi Oudìg
mhiyi
@jfn tkrd ekmt ]p.533.333 =3% ]p.9.=33
Srklkrrke stjba ]p.<33.333 23% ]p.2.<33
Djei` skfehrh ]p.9.333.333 ;3% ]p.99.933
]p.=.333.333 ]p.957.333
Dirnhfi` bjst jl ]p.957.333 4 >.53%
biphti` ]p.=333.333
Akshdpuìf
Eirh gish` pkrghtufnif (i) eif (b) hiìg ipimhì eifi tidmigif theia
dk`kmhgh ]p.=.333.333 diai dirnhfi` jl biphti`fyi iaif sidi ekfnif
ivkrinkf bjst jl biphti`.
e) Mhì tdmigif eifi dk`kmhgh ]p.=.333.333 yihtu dkfoieh ]p.=.=33.333

diai bjst eirh eifi tidmigif ]p.=33.333 tkrskmut iaif dkfoieh `kmhg
mksir , yifn eipit
ei pit eh`hgit eirh pkrghtufnif skìfoutfyi.
Dirnhfi` bjst jl biphti` itis eiti tidmigif ]p.=33.333 ieiìg

Rudmkr djei` Mhiyi Oudìg
mhiyi
@jfn tkrd ekmt ]p.53.333 2% ]p.9.=33
Srklkrrke stjba ]p.<3.333 <% ]p.2.<33
Djei` skfehrh ]p.9. 33.333 99.9% ]p.99.933
]p.=. 33.333
Dirnhfi` bjst jl ]p.9;.833 W933%4 >.8;% ]p.9;.833
biphti` ]p.=.33.333
Bititif?
Mhiyi sigid miru (bjfl jl fkw bjddjf stjba) skmksir 99.9%
93%
Ehpkrj`kg eirh ? 4 99.9%
9- 3.93
229
k) Nrilha gumufnif iftiri dirnhfi` bjst ekfnif oudìg tidmigif eifi

ei fi.
i m
bjst jl biphti` % bjst jl biphti`
dirnhfi` bjst jl biphti`
ivkrinkf eif dirnhfi` ivkrinkf eif
>.8; dirnhfi` bjst
>.53 ivkrinkf >.53

]ktihfke prklkr ekmt bjst jl biphti`
Kirfhfn rke ]ktihfke prklkr ekmt
stjba Kirfhfn rke
ivkrinkf bjst jl biphti`
stjba
aktkrifnif?
Nrilha (i) dkfufouaif akieiif skbiri tkjrhths yihtu pkrumigif bjst jl
biphti` tkr`hgit dk`jfoia.
Nrilha (m) dkfufouaif akieiif skbiri priaths. Xihtu pkrumigif bjst jl
biphti` tkr`hgit fiha mkrifnsurP-ifnsur.
=.‐ Miakr hftkrprhsks ‐ dkrupiaif tjti` isskts skmksir ]p. >;.333.333 eif
dkdpufyih rifbifi uftua dkfidmig fkt issktsfyi dkfoieh
]p.93;.333.333.
Rtruatur djei` skairifn sueig ehifnnip jpthdi`, ekfnif pkrthdmifnif
skminih mkrhaut?
Ekmt 2% jm`hnish ]p. =;.333.333 4 22 9/2%

Rigid prklkrrke ]p. =;.333.333 4 22 9/2%
Fkt wjrtg (djei` skfehrh)]p.
skfehrh)]p. =;.333.333 422 9/2%
Jm`hnish ekfnif bjupjf ritk <% eif iaif ehoui` ekfnif girni yifn sidi.
>% prklkrrkfe stjba ]p.933 pkr `kdmir ouni ehoui` ekfnif girni yifn
sidi.
22=
Skfouiìf bjddjf stjba skairifn ]p.;3 pkr `kdmir ekfnif ehvhekfe

]p.9 pkr `kdmir. Ehpkrahriaif eiìd pkfouiìf bjddjf stjba hfh iaif
ehtkrhdi mkrshg ]p.5; sktkìg ehpjtjfn l`jitithjf bjst.
Ksthdish ritk jl rkturf minh pkdknifn sigid ieiìg 93% ekfnif
pkrahriif rktihfke kirfhfn ]p.5.333.333 dirnhfi` tix ritk skmksir ;3%.
Eirh eiti ehitis ?

i. Mkripiaig akmutugif djei` yifn eipit ehmkìfoiaif ekfnif
bjddjf kquhty, mhì struatur djei` ehpkrtigifaif tktip.
m. Mkripiaig skgirusfyi eifi djei` skfehrh yifn miru yifn ehpkrj`kg
eirh kxtkrfi` sjurbks (fkw kquhty lufe).
b. Ghtufnìg bjst jl rktihfke kirfhfn eif kquhty ( djei` skfehrh yinf
miru ) yifn ehpkrj`kg eirh ùir
e. Ghtufnìg wkhngtke ivkrinkf bjst jl kquhty
k. Ghtufnìg wkhngtke ivkrinkf bjst jl biphti` eirh miakr hftkrprhsks
l. Ghtufnìg dirnhfi` bjst jl biphti`.
Skdkbigif?
i) Djei` skfehrh yifn miru ehpkrj`kg?
]p.=;.333.333
]p.>;.333.333 4 9/2
Eifi tidmigif ]p.23.333.333 x9/2 4 ]p.93.333.333

Akmutugif iaif djei` skfehrh yinf miru 4 ]p.93.333.333
Bjst jl ekmt pkrù ehsksuihaif `kmhg euù, yihtu <% (9-3.;3) 4 2%
m) Eifi yifn ehpkrj`kg eirh ùir.

Akmutugif 4 ]p.93.333.333
Eirh rktihfke kirfhfn 4 ]p. 5.333.333 (pkdmkìfo
(pkdmkìfoiif
iif hftkrf)
Xifn ehmutugaif eirh ùir 4 ]p. <.333.333
b) Bjst jl rktihfke kirfhfn eif kquhty ( sudmkr kxtkrkf)

Eiìd gi` hfh ehifnnip bjst fyi 493% ( ritk jl rkturf)
@ifnaig pkrtidi, pkrù ehghtufn ritk jl nrjwtg ekfnif biri?
bir i?
222
E9
Ak +n
S
E9 ]p.9
Ak 4 43.93 - 4 3.93 -3.=3
p(9-l) ]p.5;
4 3.3=== + 3.73 4 3.93==
4 93.==%
e) ^khngtke ivkrinkf bjst jl kquhty

Rudmkr djei` Oudìg % tisk eirh Bjst ^khngtke bjst
tjti`
Djei` skfehrh yifn ]p.<.333.333 <3% 93.==% 3.3<92

miru (fkw kquhty)
]ktihfke kirfhfn ]p.5.333.333 53% 93.33% 3.3533
Ujti` ]p.93.333.333 933% 5.<75%

Bjst jl kq
kquhty
uhty 4 93.92%
k) ^khngtke ivkrinkf bjst jl biphti`

Rudmkr djei` % tjti` eirh Iltkr tix gish`
bjst
ekmt 22 9/2 % 2% 3.33888
Srklkrrke stjba 22 9/2% >% 3.3=222
Kquhty 22 9/2% 93.92% 3.322><
bjst jl biphti <.>9%
225
l) Dirnhfi` bjst jl biphti`

Rudmkr djei` % tisk eirh tjti` Iltkr tix bjst Gish`
ekmt 22 9/2 % 2% 3.33888
Srklkrrke stjba 22 9/2% >% 3.3=222
fkw bjddjf 22 9/2% 93.==% 3.322><
stjba
Dirnhfi` Bjst jl biphti` 4 <.>27% 4 <.>5%
Itiu ekfnif biri ìhf eipit ehghtufn skminih mkrhaut ?
Uidmigif eifi yifn ehpkfugh dishfn-dishfn sudmkr ?
Rudmkr Mhiyi Oudìg

djei` mhiyi
ekmt ]p.93.333.333 2% ]p.233.333
Srklkrrke ]p.93.333.333 >% ]p.>33.333
stjba fkw ]p.93.333.333 93.==% ]p.9.3==.333
bjddjf
stjba
]p.=.3==.333
Dirnhfi` ]p.=.3==.333 W933%4
bjst jl ]p.23.333.333 <.>5%
biphti`
Bititif?
Skrsjiìf yifn ehgieiph pkrusigiif hfh ieiìg pkfidmigif djei`
skmksir ]p. 93.333.333 iìf ehmkìfoiaif eirh = sudmkr, yihtu sudmkr
hftkrkf (ritkhfke kirfhfn ) eif kxtkrkf. Eiìd gi` hfh eirh pkdknifn
sigid, skghfnni eiìd dkfnghtufn bjst fyi iei eui pkrghtufnif ?

• Bjst eirh rktihfke kirfhfn eif tidmigif eirh pkdknifn sigid ( fkw
jut shek kquhty) yihtu skmksir 93.92%
• Bjst eirh tidmigif djei` skfehrh yinf miru eiìd mkftua bjddjf
stjba (bjst jl fkw bjddjf stjba ) yihtu 93.==% skghfnni eiìd
dkfnghtufn dirnhfi` bjst, (pjhftl) bjst eirh bjddjf stjba miru
ehpiaih ifnai 93.==%.
22;
2. Eivhs difulibturhfn bjdpify dkdpufyih struatur djei` piei tifnni`
29 ekskdmkr =33< skminh mkrhaut?

Ekmt (>% jm`hnish) ]p.53.333.333
Srklkrrke stjba (7%) ]p.=3.333.333
bjddjf stjba ]p.9;.333.333
ritkhfke kirfhfn ]p. =;.333.333
kquhty ]p.53.333.333
tjti` aiphti`hsish ]p.933.333.333
Kirfhfn pkr `kdmir tkrus mkrtidmig eirh ]p. 9.;= eiìd tiguf 98<>
dkfoieh ]p.=.<3 ehgiripaif uftua tiguf =33<.
Siri pkdknifn sigid dkfngiripaif pkrtudmugif hfh skbiri
ajfthfyu, prhbk kirfhfn rithj =;x burrkft dirakt prhfbk ]p. <;
pkrusigiif dkdmiyir ]p.=.<3 eif ehgiripaif pkrtudmugiffyi sidi
ekfnif kirfhfn. Skrtidmigif rktihfke kirfhfn uftua tiguf =33<
ehpkrahriaif ]p.5.333.333. eifi hfh ehskehiaif uftua pkfnnufiif
skìdi pkrhjek mhenkt yifn iaif eitifn. Bjrpjritk tix ehifnnip ;3%.
Eiti dkfnkfih pifouiìf skburhthks yifn miru, eipit eh`hgit skminih
mkrhaut ? ( ifnnipif migwi struatur djei` ehitis tktip).
Jm`hnish Ridpih ekfnif ]p. 5.333.333 7% gish` uftua hfvkstjr

Eirh ]p.5.393.333 sidpih 8% gish` uftua hfvkstjr
]p.9=.333.333 93% gish` uftua hfvkstjr
Ehitis ]p.9=.333.3333
Srklkrrke Ridpih ekfnif ]p.=.333.333 8% gish` uftua hfvkstjr
stjba Eirh ]p.=.393.333 sidpih ekfnif 93% gish` uftua hfvkstjr
]p.<.333.333 99% gish` uftua hfvkstjr
Ehitis ]p.<.333.333
Bjddjf Ridpih ekfnif ]p.7.333.333
stjba L`jitithjf bjst pkr `kdmir 4 ]p.<; ‒]p. <3 4 ]p.;
Ehitis ]p.7.333.333
L`jitithjf bjst 4 ]p.<; ‒]p. ;; 4 ]p.93
Eirh eiti ehitis, ghtufnìg ivkrinkf eif dirnhfi` bjst eirh djei` yifn
miru (fkw biphti` ) uftua thfnait kxpifsh isskt?
22<
i. ]p.93.333.333
m. ]p.23.333.333
b. ]p.;3.333.333
Bititif?
Eirh pkdkbigif sji` hfh girus ehokìsaif `kmhg euù hsthìg prhbk kirfhfn
rithj. ( airkfi eiìd urihif skmkùdfyi theia ehshfnnufn).
Dirakt prhbk
Srhbk kirfhfn rithj ehpkrj`kg eirh
Kirfhfn pkr `kdmir
Ekfnif ekdhahif dirakt

dirakt prhbk ( itis sigid ) 4 Kirfhfn pkr `kdmir x prhbk
kirfhfn rithj
Dirakt 4 ]p.<;
Srhfbk kirfhfn 4 =;x
Kirfhfn pkr `kdmir 4 ]p.<; 4 ]p.=.3
=;
Skdkbigif?
Rtkp9? Skrù ehghtufn wkhngt its biphti`.
Oudìg % eirh tjti`

Ekmt ]p.53.333.333 53%
Srklkrrke stjba ]p.=3.333.333 =3%
Kquhty ]p.53.333.333 53%
]p.933.333.333 933%
Rtkp =? dkfnghtufn dishfn-dishfn ajdpjfkf bjst jl biphti`
i. Bjst jl ekmt
Ridpih ekfnif ]p.5.333.333 Bjst jl ekmt 4 7% x(9-3.;)45%
]p.5393.333 s/e ]p.9=.333.333 Bjst jl ekmt 48%x(9-3.;3)45.;%
Ehitis ]p.9=.333.333 Bjst jl ekmt 493%x(9-3.;3)4;%
m. Bjst jl prklkrrke stjba

Ridpih ekfnif ]p.=333.333 Bjst jl prklkrrke stjba 48%
]p.=393.333 s/e ]p.<333.333 Bjst jl prklkrrke stjba 4 93%
Ehitis ]p. <333.333 Bjst jl prklkrrke stjba 4 99%
22>
b. Bjst jl bjddjf stjba

]itk jl nrjwtg eirh ehvhekfe mhì ehifnnip sidi ekfnif ritk jl
nrjwtg eirh kirfhfn pkr `kdmir, eipit ehghtufn ekfnif rudus?
f
]4 Sf -9
Sj
Sf 4 ehvhekf iaghr pkrhjek yifn ehpkrghtufnaif

Sj 4 ehvhekfe iwi` pkrhjek yifn ehpkrghtufnaif
f 4 pkrhjek/oifnai wiatu yinf ehpkrghtufnaif
Kirfhfn Skr @kdmir 9=8>5 4]p.=.<3 (Sf)
Kirfhfn pkr `kdmir 98<> 4 ]p. 9.;= (Sj)
]itk jl nrjwtg 4
>
>
]4 =.<3 -9 4 9.>99-9
9.;= 4 9.3>8>3-9
4 3.3>8>3
4 7%
Ekfnif ekdhahif
ekdhahif ritk jl nrjwtg eirh ehvhek
ehvhekfe
fe 47%
E9 ]p.=.<3
Bjst jl bjddjf stjba 4 +n4 +7%
S ]p.<;
4 5% +7% 4 9=%
Ridpih ekfnif ]p.7.333.333 (fkw jut shek bjddjf stjba)
]p.=.<3 ]p.=.<3
Ab 4 +7% 4 +7%
]p.<; (9-l) ]p.<; ‒]p.;
4 5.22% +7%
4 9=.22%
]p.=.<3
Ehitis ]p.7.333.333 Ab 4 +7%
]p.<;(9-l)
]p.=.<3
4 +7%
]p.<;-]p.93
4 5.>2% +7% 49=.>2%
227
Rtkp 2? dkfnghtufn ivkrink eif dirnhfi` bjst jl biphti`
]p.93.333.333 ]p.23.333.333 ]p.;3.333.333

Oudìg wkhngt bjst
bjst gish` (outi) Oudìg wkhngt bjst gish` (outi) Oudìg wkhngt bbjst
jst gish` (outi)
Ekmt ]p.5.3 3.53x3.353 43.39<33 ]p.9=.3 3.53x3.35; 43.39733 ]p.=3.3 3.53W3.3;33 43.3=333
Srklkrrke ]p.=.3 3.=3x3.383 443.39733
3.39733 ]p.<.3 3.=3x3.933 43.3=333 ]p.93 3.=3x3.9933 43.3==33
Kquhty ]p.5.3 ]p.9=.3 ]p.=3
]ktihfke ]p. 5.3 3.53x3.
3.53x3.9=3
9=3 43.35733 ]p.5.3 3.922x3.9=3343.39;8< ]S.53 3.373x3.9=33 43.338<3
Kirfhfn
Fkw bjddjf
Rtjba 3 ]p.7.3 3.=<<x3.9=2243.32=>8 ]p.9<.3.32=x3.9=>2 43.393>2
Ivkrinkf bjst eirh eifi miru 43.37=33 3.37<>; 3.38=22
7.=3% 7.<7% 8.=2%
^khngt x dirnhfi` bjst 4 gish` ^khngt x dirnhfi` bjst 4 gish` ^khngt x dirnhfi` bjst 4 gish`
Ekmt 3.53x3.353 43.39<33 3.53x3.35; 43.39733 3.53W3.3;33 43.3=333

Srklkrrke 3.=3x3.383 43.39733 3.=3x3.933 43.3=333 3.=3x3.9933 43.3==33
Kquhty 3.53x3.9=33 43.35733 3.922x3.9=3343.39;8< 3.373x3.9=33 43.338<3
Dirnhfi` bjst itis djei` miru 3.37=33 3.37>2= 3.38=8=
7.=% 7.>2% 8.=8%
Skfokìsif eirh pkrghtufnif ivkrink eif dirnhfif bjst ehits ?
9. Mhì tidmigif eifi ]p93.333.333 diai ekfnif struatur djei`

yifn sidi, ehpkrj`kg pkrhdmifnif skminih mkrhaut?
Ekmt ]p. 5.333.333 53%

Srklkrrke ]p.=.333.333 =3%
Kquhty ]p.9=.333.333 53%
]p.5.333.333
Uidmigif kquhty skmksir ]p.5.333.333 htu eipit ehpkfugh ekfnif

rktihfke kirfhfn yifn mksirfyi 53% eirh tidmigif djei`
akskùrugif. J`kg airkfi rktihfke kirfhfn buaup dkfutup
tidmigif djei` skfehrh diai theia girus kdhsh sigid miru (fkw
bjddjf stjba 4 3)
228
=. Mhì tidmigif eifi ]p.23.333.333 diai pkrhdmifnif djei` skairifn

ieiìg ?
Ekmt ]p.9=.333.333 53%
Srklkrrke ]p.<.333.333 =3%
Kquhty ]p.9=.333.333 53%
]p.23.333.333
Uidmigif ]p.9=.333.333
kquhty ]p.5.333.333
]ktihfke ]p.7.333.333
kirfhfn
Uidmigif
eifi ùir
Oudìg ]p.7.333.333 hfh ehpkfugh ekfnif kdhsh sigid miru

(fkwbjddjf stjba). Skrhdmifinif rktihfke krfhfn eif bjddjf
stjba skairifn ieiìg? 92.22% eif =<.<<% (tjti`53%)
2. Mhì tidmigif eifi ]p.;3.333.333 diai pkrhdmifnif djei`

skairifn ieiìg ?
Ekmt ]p.=3.333.333 53%
Srklkrrke ]p.93.333.333 =3%
Kquhty ]p.=3.333.333 53%
]p.;3.333.333
Uidmigif kquhty ]p.=3.333.333

]ktihfke kirfhfn ]p.5.333.333
skairifn ]p.9<.333.333
Uidmigif eifi
ùir
Skrhdminfif bjddjf stjba yifn miru eif rktihfke kirfhfn

dkfoieh 7% eif 2=% ( tjti` 53 % )
253
5. Bjst uftua dishfn-dishfn ajdpjfkf yifn ehpkrghtufnaif
ehsksuihaif ekfnif `kvk` tidmigif djei` yifn ehtktipaif.

Rkminh bjftjg piei `kvk` ]p.93.333.333 bjst jl ekmt yifn
ehpkrghtufnaif ieiìg 5% Siei `kvk` ]p.23.333.333 bjst jl ekft
yifn ehpkrghtufnaif 5.;% eif sktkrusfyi.
;. Eiìd dkfnghtufn dirnhfi` bjst itis eifi yifn miru ( fkw

biphti` ) bjst dishfn-dishf
dishfn-dishfn
n ajdpjfkf yifn ehpkrghtufnaif ouni
ehsksuihaif ekfnif `kvk` tidmigif eififyi.
5. ‐IBK —bjdpify iaif dkfidmig usigifyi, nufi dkdmk`h iìt-iìt
prjeuash yifn miru. Biphti` strubturk yifn ehdh`hah skairifn ieiìg
Mjja viùk Dirakt viùk

@jfn trkd ekmt ]p.<33.333 ]p.<;3.333
Srklkrrke stjba ]p.9;3.333 ]p.973.333
Bjddjf stjba ]p.=33.333 ]p.5>3.333
]ktihfke kirfhfn ]p.;3.333 ]p.-
]p.9.333.333 ]p.9.233.333
Eifi tidmigif yifn ehifouraif skmksir ]p.;33.333 ekfnif

pkrhfbhif
@jfn trkd ekmt ]p.233.333
Srklkrrke stjba ]p .>;.333
Bjddjf stjba ]p.933.333
]ktihfke kirfhfn ]p.=;.333
]p.;33.333
Hfljrdish dkfnkfih pkfouiìf jm`hnish, prklkrif stjba eif bjddjf

stjba ehpkrj`kg skminh mkrhaut ?
@jfn trkd ekmt ? ehoui` jm`hnish ekfnif fhìh ]p.9333 ekfnif bjupjf ritk
<% ekfnif tkrd =3 tiguf. Skfkrhdiif jm`hnish skmksir ]p.8>3 mkùd
tkrdisua mhiyi ìhf-ìhf. . ufekrwrhthfn lkk skmksir =% eirh fhìh jm`hnish.
Ivkrinkf ritk 53%.
259
Srklkrrke stjba ? 7% prklkrrke

prklkrrke stjba ekfnif fhìh ]p. >; pkr `kdmir eif
eipit tkroui` ekfnif girni ]p. >= ufekrwrhthfn bjst skmksir ]p. = pkr
`kdmir.
Bjddjf stjba ? bjddjf stba ehoui` ekfnif girni ]p. 83 pkr `kdmir eif
ehvheke ehgiripaif eipit ehmiyir ]p. 5 pkr `kdmir piei iaghr tiguf yifn
eitifn. Bjddjf stjba ehpkrahriaif tkroui` ]p. 7; pkr `kdmir eif
ufekrwrhthfn lkk skmksir ]p. 2 pkr `kdmir
Sjì pkdmiyirif ehvhekfe uftua skìdi ; tiguf yifn ìù, ehaktiguh
skminih mkrhaut?
Uiguf Ehvhekfe
=33; 2.>;
=33< 2.;3
=33> 2.23
=337 2.9;
=338 =.7;
]ktifke kirfhfn ? pkfnnufiif sudmkr hfh pkrù dkdpkrghtufnaif
mrjairknk lkk skmksir ;% eif tix ritk 23%.
Skfidmigif djei` ekfnif ]p. ;33.333 ehgiripaif eipit dkfngishàif
ritk rktruf skmksir 93%.
Iaif eisir eiti tkrskmut, siueiri ehdhfti uftua dkfnghtufn?
9. bjst jl biphti` uftua dishfn-dishfn sudmkr
=. ivkrinkf bjst jl biphti` itis eisir
i. Mjja viùk wkhngts
m. Dirakt viùk wkhngts
b. Dirnhfi` wkhngts
2. Dkfurut siueiri ipiaig pkfidmigif djei` tkrskmut
dkfnuftufnaif itiu eipit ehtkrhdi : okìsaif iìsiffyi.
;. @ipjrif tkftifn pkrakdmifnif kirfhfn pkr `kdmir eirh SU S[RSHUI
skìd 8 tiguf ehaktiguh skminih mkrhaut ?
25=
=339 ]p.3.>3 =33< ]p.9.73

=33= ]p.3.88 =33> ]S.=.3=
=332 ]p.9.=; =337 ]p.9.>;
=335 ]p.9.53 =338 ]p.=,9>
=33; ]p.9.57
Riit hfh phdphfif skeifn dkfnghtufn bjst jl biphti` akskùrugif eif

hi dkdpkrj`kg hfljrdish migwi girni pisir uftua bjddjf stjba
ieiìg ]p.<3 pkr `kdmir. Ehvhekfe yifn ehgiripaif skmksir ]p.9.53.
phdphfif pkrbiyi migwi sigid miru iaif tkroui` ekfnif ehsbjuft
93% eirh girni pisir.
Ksthdish itis ritk jl nrjwtg eirh ehvhekfe iaif sidi ekfnif ritk jl
nrjwtg eirh kirfhfn pkr `kdmir (ivkrinkf).
Shdphfif dkrkfbifiaif ekfnif suitu ifnnipif migwi ivkrinkf tix
ritk itis pkdknifn sigid 2;% eif biphti` nihf tix ritk 93%.
Jm`hnish yifn mkkeir ekfnif mufni 8% eif pioia yifn girus ehmiyir
;3% eirh kirfhfn.
Iaghrfyi tiguf =338 struatur djei` pkrusigiif ieiìg ?
@jfn tkrd ekmt ]p.23.333.333
Bjddjf stjba ]p. >3.333.333
]ktihfke kirfhfn ]p.933.333.333
]p.=33.333.333
Itis eisir aktkrifnif tkrskmut, siueiri ehdhfti uftua dkdmiftu
dkfnghtufn ivkrinkf bjst jl biphti`.
252
MIM 95
IFI@HRHR ]KRHAJ EI@ID

HF\KRUIRH
Riìg situ prjm`kd yifn ehgieiph piri pkdmuit akputusif itiu pkrkfbifi
prjyka yifn ushi kajfjdhsfyi dk`kmhgh oifnai wiatu situ tiguf itiu oifnai
pifoifn ieiìg rkshaj eif aktheiapisthif.
]kshaj iaif skìù iei eiìd aknhitif hfvkstish, airkfi hfvkstish girus
dkfnksthdishaif mkripi mksirfyi bisg l`jw itiu gish` (rkturf) skìdi pkrhjek
ushi hfvkstish tkrskmut. Ksthdish gish` itiu kxpkbtke rkturf eirh suitu aknhitif
hfvkstish mkùd tkftu sksuih ekfnif yifn ehgiripaif airkfi liatjr-liatjr
tkrtkftu. Ipimhì liatjr-liatjr tkrtkftu tkrskmut sueig eipit ehridiàif
skmkùdfyi, ehskmut skminih suitu rkshaj. Uktiph ohai akieiif yifn iaif
ehgieiph theia eipit ehridiàif skmkùdfyi ehskmut skminih aktheiapisthif
itiu ufbkrtihfty.
Ig`h-ig`h stithstha dkfeklhfhshaif `kmhg okìs pkfnkrthif rkshaj eif
aktheiapisthif skminih mkrhaut?
9. ]kshaj htu iei ohai pkdmuit akputusif itiu pkrkfbifi prjyka didpu
dkfnkshdishaif akdufnahfif-akdufnahfif (prjmimh`hthks) yifn
mkgumufnif ekfnif mkrminih virhish gish` yifn iaif ehtkrhdi skìdi
pkrhjek hfvkstish skghfnni eipit ehsusuf ehstrhmush prjmimh`htisfyi.
Ehstrhhmush prjmimh`htis ehsusuf mkreisiraif eiti ghstjrhs skghfnni
255
ifi`hshs ehstrhmush prjmim`htisfyi mkrshhlit jmykathl (jmokbthvk prjmimh`hty

ehstrhmuthjf).
=. Aktheiapisthif iei ohai pkdmuit akputusif theia dkdh`hah eiti yifn
mhsi ehakdmifnaif uftua dkfyusuf suitu ehstrhmush prjmimh`htis
skghfnni girus dkdmuit euniif-euniif uftua dkfyusuffyi.
Ehstrhmush prjmimh`htis skpkrth hfh mkrshlit sumykathl yihtu sifnit
tkrniftufn akpiei pkrskpsh pkrkfbifi prjyka (Rumokbthvk prjmimh`hty
ehstrhmuthjf).
]kshaj eif îatu

Uhpk prjyka oifnai pifoifn dk`hmitaif pkfnkùirif bisg iwi` (hfhthi` biphti`
kxpkfehturk) yifn ehhauth j`kg skrhi` bisg l`jw skìdi disi ushi prjyka
tkrskmut. Siei akfyitiiffyi gidphr skdui biphti` kxpkfehturk dkfhdmuàif
rkshaj eif gifyi mkmkripi thpk prjyka sioi yifn dkfngishàif bisg l`jw
sksuih ekfnif yifn ehifthshpishaif. Rkminih bjftjg, hfvkstish eiìd jm`hnish
pkdkrhftig rkìthl theia dkfnifeufn rkshaj airkfi pkfeipitif yifn
ehgiripaif iaif sidi ekfnif yifn iaif ehtkrhdi yihtu skmksir mufni
jm`hnish. Eif hfh sueig eipit ehpisthaif skpifoifn ushi jm`hnish tkrskmut.
Mkrmkei ohai hfvkstish ehìauaif ak eiìd sigid pkrusigiif. Uhfnait
ehvhekfe yifn iaif ehtkrhdi theia sidi, tkrniftufn akutufnif yifn
ehpkrj`kg. Eif iei aiìfyi theia dkfkrhdi ehvhekfe ohai pkrusigiif
dkfekrhti runh. Mkrirth hfvkstish eiìd mkftua sigid dkfnifeufn rkshaj.

Giripif tkrgieip fhìh bisg l`jw yifn sidi iftiri prjykash yifn
ehifthshpishaif ekfnif rki`hti suair uftua ehgiripaif sidi minh prjyka-
prjyka yifn mkrshlit muaif mkreisiraif ajftria, airkfi bisg l`jw
ehpkfnirugh j`kg mkrminih liatjr skpkrth 1 shtuish kajfjdh piei ududyi,
pkrdhftiif pisir eif ìhf skminihfyi.
25;
îatu, dkrupiaif liatjr pkrthdmifnif yifn pkfthfn eiìd dkfnkviùish

rkshaj yifn ehgieiph eiìd dkrkfbifiaif prjyka oifnai pifoifn (biphti`
munkthfn prjokbt), skmim rkshaj girus eh`hgit theia gifyi mkrgumufnif ekfnif
pkrhjek skairifn tktiph ouni mkrumufnif ekfnif wiatu yifn iaif eitifn.
Rkdiahf ìdi ushi suitu prjyka hfvkstish mkrirth skdiahf mksir rkshaj yifn
ehgieiph, airkfi skdiahf mifyia akdufnahfif-akdufnahfif yifn iaif
tkroieh. Eiìd gi` hfh skrhfn ehskmut migwi rkshaj ieiìg lufnsh eirh wiatu.
J`kg skmim htu ehstrhmush prjmimh`htis eirh bisg l`jw iaif dufnahf `kmhg
dkfykmir skoiìf ekfnif skdiahf ìdifyi wiatu suitu prjyka. Eiìd
akieiif hfh suair uftua skbiri iaurit dkridiàif gish` yifn iaif ehtkrhdi
piei wiatu yifn iaif eitifn, airkfi akdufnahfif tkroieh aksiìgifeiìd
dkfyusuf prjykash bisg l`jw buaup mksir.
Girus ehsieirh migwi thfnait rkshaj prjyka mkraihtif ekfnif pkrskpsh
difiokr tkftifn mkripi mksir pkrumigif bisg l`jw yifn dufnahf tkroieh
skìdi ushi prjyka eif giripif tkrgieip gish` yifn iaif ehpkrj`kg (stifeire
ekvhish eif kxpkbtke rkturf)
Nidmir mkrhaut hfh dkùahsaif `kmhg okìs pkfhfnaitif pkfykmirif skoiìf
ekfnif pkroiìfif wiatu ekfnif ifnnipif fhìh bisg l`jw yifn ehgiripaif
skthip tiguf ieiìg sidi.
25<
Nidmir 95.9
]kshaj skminih lufnsh eirh wiatu
Rtifeire
Ekvhish +
]kturf K
(]p)
Rtifeire
ekvhish
Srjmimh`htis
9 93 9; =3
îatu (tiguf)
Rudmkr? Nhtdif prhfbhp`ks jl Difinkrhi` Lhfifbk, Girpkr Hftkrfithjfi`

Kehthjf, 98><,S.2=3
Eirh nidmir tkrskmut eipit eh`hgit migwi skdiahf ìdi ushi hfvkstish skdiahf
mksir akdufnahfif tkroieh pkfyhdpifnif itis rkturf yifn ehgiripaif (j) eirh
rkturf riti-riti (K). Hfh mkrirth virhimh`htis gish` eif rkshaj yifn mkrgumufnif
ekfnif prjyka mkrtidmig skoiìf ekfnif pkroiìfif wiatu. Rkbiri udud
eipit ehaitiaif, skdiahf pifoifn ushi prjyka skdiahf mksir rkshaj yifn
ehskmimaif dkfhfnaitfyi virhimh`htis gish`. \irhimh`htis gish` hfh skdiahf
dkfhfnait eipit ehskmimaif aksiìgif difiokr eiìd dkfnksthdishaif bisg
l`jw eiìd suitu pkrhjek. Akieiif hfh dufnahf tkroieh airkfi liatjr-liatjr
yifn mkriei ehùir oifnaiuif pkrghtufnif pkrkfbifiif prjyka. Rkdiahf
tioid turuf fihafyi ritk jl rkturf dkfufouaif thfnnhfyi rkshaj. Ruitu prjyka
yifn piei shtuish kajfjdh yifn miha eipit dkfngishàif ritk jl rkturf 53%
eif piei shtuish kajfjdh yifn murua dkfngishàif ritk jl rkturf hfnnh airkfi
sifnit 93%, dkfufouaaif hfehaish migwi prjyka tkrskmut dkdpufyih rkshaj
25>
thfnnh airkfi sifnit tkrpkfnirug j`kg pkrumigif shtuish kajfjdh yifn tioid.
Rkmi`hafyi suitu prjyka piei shtuish kajfjdh yifn pi`hfn thfnnh
dkfngishàif ritk jl rkturf =3% eif piei shtuish kajfjdh murua pi`hfn
rkfeig dkfngishàif ritk jl rkturf 9;%, dkfufouaaif hfehaish migwi prjyka
tkrskmut dkdpufyih
dkdpufyih rkshaj rkfeig airkfi eiìd akieiif ipipuf theia tkrìù
tkrpkfnirug.
Akieiif hfh eipit eh`hgit eirh nidmir 95.= eif 95.2 skminih mkrhaut?
Nidmir 95.= eif Nidmir 95.2
Hfvktish ekfnif rkshaj thfnnh 53%
]itk jl rkturf 23%

=;%
93 %
Rhtuish kajfjdh (murua) (skeifn) (miha)
Hfvkstish ekfnif rkshaj rkfeig =3%
;%
9>,;%
]itk jl rkturf 9;%
Rhtuish kajfjdh (murua) (skeifn) (miha)
257
Skfokìsif nidmir
Nidmir 95.= dkfufouaif virhish bisg l`jw thfnnh yihtu piei akieiif murua
ritk jl rkturf 93% skeifnaif eiìd akieiif skeifn =;% eif eiìd akieiif
miha mhsi dkfbipih 53%. Mkrirth pkrmkeiif itiu oiria iftiri rkturf thfnnh eif
tkrkfeig 4 23%.
Nidmir 95.2 dkfufouaaif virhish bisg l`jw rkfeig yihtu piei akieiif
kajfjdh murua ritk jl rkturf 9;%, piei akieiif skeifn 9>,;% eif piei
akieiif miha =3%. Mkrirth pkrmkeiif iftiri rkturf tkrthfnnh eif tkrkfeig
gifyi ;%.
Eisir Ajfskp ]kshaj

Ajfskp rkshaj ehtuouaif uftua?
9. Dkfhìh rkshaj eirh isskt skminih hfehvheui` ( ]hsa jl shfn`k isskt)
=. Dkfhìh rkshaj eirh isskt skminih suitu ak`jdpja (]hsa jl pjrtlj`hj jl isskts).
Siei eisirfyi rkshaj eirh shfn`k isskt diupuf pjrtlj`hj ehuaur ekfnif biri
yifn rkìthl sidi, tktiph dishg ehmkeiaif uftua dkfnktiguh rkshaj eirh isskts
skbiri hfehvheui` diupuf eirh akskùrugif isskt `kmhg rkfeig eirh rkshaj eirh
isskt skbiri hfehvheui`.
Dkfkftuaif ]kshaj (]hsa jl Rhfn`k

Rhfn`k Isskt)
9. Ifi`hsi skfshthvhtis
Skfekaitif yifn pi`hfn skekrgifi uftua dkfkftuaif mksirfyi rkshaj ieiìg

ekfnif dkfnnufiaif thpk ifi`hshs skfshthvhtis (Rkfshthvhty ifi`yshs).
Ifi`hshs hfh dkfeisiraif ehrh piei mkrminih akdufnahfif yifn eipit ehbipih
duìh eirh yifn pi`hfn jpthdhs, sidpih akpiei akdufnahfif yifn pi`hfn
pkshdhs.
Skfekaitif hfh ehnufiaif uftua dkfnkviùish suitu prjyka itiu isskt ekfnif
biri dkfyusuf ksthdish
ksthdish eirh bisg hfl`jw eiìd mkrminih virhish gish` yihtu?
9. Dkfnksthdishaif gish` hfvktish skbiri jpthdhsths (jpthdhsthb).
258
=. Dkfnksthdishaif gish` hfvkstish skbiri wioir yihtu giripif yifn pi`hfn

dufnahf uftua ehbipih (djst `hak`y).
2. Dkfnksthdishaif gish` hfvkstish skbiri pkshdhsths (pksshdhsthb).
Mksirfyi rkshaj ehtufouaaif ekfnif dkfnghtufn rifnk itiu oiria iftiri
jpthdhsths eif pksshdhsths. Rkdiahf mksir oiria tkrskmut mkrirth skdiahf thfnnh
rkshaj yifn ehgieiph airkfi thfnait virhimh`htis pkfkrhdiif `kmhg mksir.
Bjftjg pkrghtufnif?
Gish` pkrghtufnif ritk jl rkturf isskt
i sskt I eif M ekfnif hfvkstish dishfn-dishfn
skoudìg ]p =3 outi, ehaktiguh skminih mkrhaut ?
Uimk` 95.9
Skrghtufnif ritk jl rkturf
[ftua isskt I eif M
Isskt I Isskt M
Hfvkstish ]p =3.333.333,- ]p =3.333.333,-
Ksthdish ]itk jl ]kturf
Skshdhsths 9=% <%
Si`hfn Dufnahf 95% 95%
Jpthdhsths 9<% ==%
]ifnk 5% 9<%
Eirh gish` pkrghtufnif ehitis tkrfyiti? ]ifnk eirh ritk jl rkturf?

Isskt I ieiìg 9<% - 9=% 4 5%
Isskt M ieiìg ==% - <% 4 9<%
Mkreisiraif pkrghtufnif tkskmut, isskt yifn ehph`g ieiìg isskt I airkfi
dkfngieiph rkshaj
rkshaj yifn `kmhg rkfeig
rkfeig eirh piei isskt
isskt M (5% 9<%).
2;3
=. Ifi`hshs Ehstrhmush Srjmimh`htis

Uhfnait rkshaj eipit puì ehaktiguh itiu ehghtufn ohai pkfnidmh` akputusif
didpu dkdpkrahriaif mkripi thfnait prjmimh`htis eiìd gumufniffyi
ekfnif pkfkrhdiif yifn iaif ehpkrj`kg.Ifi`hshs prjmimh`htis eipit
ehpkrnufiaif uftua
uftua dkfiashr `kmhg skasidi
skasidi rkshaj yifn dkfyifnaut su
suitu
itu
isskts itiu prjyka.
Skrghtufnif mksirfyi thfnait prjmimh`htis mhisifyi eheisiraif piei eiti
ghstjrhs hfh theia ehdh`hah j`kg pkfnidmh` akputusif skghfnni pkfkftuif
thfnait prjmimh`htisfyi mkreisiraif pkrahriif sksuih ekfnif pkrisiif itiu
pkfniditif eirh pkfnidmh` akputusif (pkfkftuif skbiri sumykathl).
Ekfnif aiti ìhf, pkfkftuif mksirfyi thfnait prjmimh`htis sifnit ehpkfnirugh
j`kg pkfniìdif eif pkrskpsh yifn ehdh`hah j`kg phdphfif.Srjmimh`htis eirh
suitu ksthdish gish` itiu rkturf uftua tkroieh eipit ehtufouaaif skminih
pkrskftisk eirh gish` tkrtkftu. Oieh ohai sueig ehtkftuaif migwi prjmimh`htis
ieiìg 73% diai akdufnahfif uftua dkrki`hsishaif gish` yifn ehgiripaif
ieiìg 7 eirh 93 ai`h (Srjmimh`htis 4 3 theia pkrfig tkroieh) [ftua dkfkftuaif
mksirfyi rkshaj prjyka yifn ksthdish gish`fyi sifnit mkrvirhish eipit
ehnufiaif ifi`hshs ehstrhmush prjmim`htis.
Bjftjg pkrghtufnif?
Eiìd gumufniffyi ekfnif eiti piei tim`k 92.9. ohai ehaktiguh migwi
prjmimh`htis uftua thfnaitif jpthdhsths ieiìg =;%, pkshdhsths =;% eif

akieiif yifn pi`hfn dufnahf ieiìg ;3% diai rkturf yifn ehgiripaif eirh
isskt I eif M eipit ehghtufn skminih mkrhaut?
2;9
Uimk` 95.=.
]itk jl rkturf yifn ehgiripaif uftua isskt I eif M eiìd mkrminih i`tkrfithl
]itk jl Fhìh
Srjmimh`htis
rkturf tkrthdmifn
I
Skshdhsths 3,=; 9=% 2%
Akieiif yifn
yifn pi`hfn dufnahf 3,;3 95% >%
Jpthdhshs 3,=; 9<% 5%
]itk jl rkturf yifn ehgiripaif 95%
M
Skshdhsths 3,=; <% 9,;%
Akieiif yifn pi`hfn dufnahf 3,;3 95% >,3%
Jpthdhsths 3,=; ==% ;,;%
]itk jl rkturf yifn ehgiripaif
95%
Eirh gish` pkrghtufnif ehitis tkrfyiti ‐ritk jl rkturf— riti-riti yifn

ehgiripaif ieiìg sidi uftua akeui isskt tkrskmut. @iù isskt difi yifn
girus ehph`hg. [ftua dkfkftuaif isskt difi yifn skmihafyi ehtkrhdi, pkrù
ehpkrthdmifnaif ispka pkfykmirif eirh ritk jl rkturffyi ekfnif
dkfnnidimraif ehstrhmush eiìd mkftua mir bgirt itiu ehsbrktk prjmimh`hty
ehstrhmuthjf.
Mir bgirt eipit ehpiaih ohai i`tkrfithl pkfkrhdiif theia tkrìù mifyia
dhsi`fyi gifyi iei 2 akdufnahfif.Uktiph ohai tkreipit `kmhg mifyia
i`tkrfithvk gish` eiìd gumufniffyi ekfnif mkrminih thfnait prjmimh`hty
ehstrhmuthjf.
2;=
Nidmir 95.5 eif Nidmir 95.;

Srjmimh`htis Mir bgirt isskt I
3,;3 ………………………………………………………..
3,53
3,23
………………………………………………………………………..
3,=3
3,93
; 93 9= 95 9; 9<
]kturf (%)
Mir bgirt isskt M

Srjmimh`htis
3,;3 ………………………………………………….
3,53
3,23
………………………………………………………………………..
3,=3
3,93
< 95 ==
]kturf (%)
2;2
Skfokìsif nidmir
Ohai eh`hgit eirh thfnait pkfykmirif ritk jl rkturf akeui isskt tkrskmut diai
`kmhg miha
miha dkdh`hg
dkdh`hg isskt I, Airkfi pkfykmirif ritk jl rkturffyi `kmhg
dkfykdpht yifn mkrirth rkshaj yifn ehgieiph ieiìg `kmhg akbh`, skeifnaif
ritk jl rkturf isskt M bkfekrufn dk`kmir yifn mkrirth rkshaj yifn ehgieiph
`kmhg mksir.
Bjfthfujus prjmimh`hty ehstrhmuthjf.

Ipimhì mir bgirt isskt I eif M ehrumig mkreisiraif pkfekaitif bjfthfujus
prjmimh`hty ehstrhmuthjfs, diai pjì pkfykmirif ritk jl rkturffyi
r kturffyi eipit eh`hgit
skpkrth piei nidmir 92.<.
Nidmir 95.<.
‐Bjfthfujus prjmimh`hty ehstrhmuthjf—
uftua gish` isskt I eif M
prjmimh`hty
3,;3
3,53
3,23
I
3,=3
3,93
3
; < 93 9= 95 9< 9> ==
]kturf (%)
2;5
Skfokìsif nidmir
Eiìd nidmir 95.5 eif 95.; ekfnif dkfnnufiaif mir bgirt, piei prjmimh`htis
3,;3 dkdpufyih gish` yifn sidi yihtu 95% tktiph eiìd nidmir 92.< ekfnif
gish` yifn sidi prjmimh`htisfyi mkrumig. [ftua dkfbipih gish` 95%, isskt M
prjmimh`htis aurifn eirh ;3%, iaif tktiph akskùrugif i`tkrfithl gish` yifn
tkr`ktia eh eiìd eikrig aurvk tkrskmut tjti` prjmimh`htisfyi girus 933%
Arhtkrhi yifn ehpiaih mhì dkfnnufiaif pkfekaitif ekfnif aurvk tkrskmut
hiìg skdiahf mksir stifeire ekvhsh ehmifehfnaif ekfnif fhìh riti-riti gish`
itiu dkif (eiìd nidmir eh itis ieiìg 95%) skdiahf mksir puì thfnait
pkfykmirif ehstrhmush prjmimh`htis gish`fyi. Hfh mkrirth skdiahf mksir puì
rkshaj yifn tkraifeufn eiìd hfvktish tkrskmut.
2. Ifi`hshs Rtithstha
Biri ìhf uftua dkfnuaur thfnait rkshaj ieiìg ekfnif dkfnnufiaif ifi`hshs stithsha.
Eiìd ifi`hshs hfh yifn ehghtufn ieiìg?
i. Rtifeire ekvhish
m. Ajklhshkf virhish
b. Rtifeire ekvhish gish` eipit ehghtufn ekfnif rudus?
j4 f =
∙ (Kh ‒ K) (Sh) (95.9)
949
Ehdifi?
Kh 4 Gish` yifn ehpkrj`k
ehpkrj`kg
g piei aisus ak h
K 4 Fhìh riti ‒ riti gish` yifn ehgiripaif
Sh 4 Srjmim`htis uftua dk
dkdpkrj`kg
dpkrj`kg gish` piei
piei aisus ak h
f 4 Lrkaukfsh pkfkrhdiif gish`
]udus tkrskmut ehnufiaif ohai umufnif iftiri thfnait prjmimh`htis ekfnif

gish` yifn eh ksthdishaif eipit ehaktiguh, tktiph ohai skifeihfyi thfnait
2;;
prjmimh`htis uftua dkdpkrj`kg gish` tkrtkftu theia ehaktiguh, diai stifeire

ekvhishfyi ehghtufn ekfnif rudus?
f =
∙ ( K9 ‒ K )
949 (95.9)
f
Bjftjg pkrghtufnif?
Ruitu pkrusigiif dkdpkrthdmifnaif uftua dkfkrhdi prjyka W eif X
ekfnif eiti skminih mkrhaut?
Srjyka W
Akieiif Srjmimh`htis Bisg hfl`jws
Skshdhsths 3,23 ]p 93.333,-
Si`hfn dufnahf 3,;3 ]p =3.333,-
Jpthdhsths 3,=3 ]p 53.333,-
Srjyka X
Skshdhsths 3,23 ]p 3,-
Si`hfn dufnahf 3,;3 ]p =3.333,-
Jpthdhsths 3,=3 ]p <3.333,-
Skdkbigif?
[ftua dkfnghtufn stifeire ekvhish ekfnif dkfnnufiaif rudus 7.9 pkrù
ehtkftuaif `kmhg eiguù fhìh K yihtu fhìh riti-riti yifn ehgiripaif. Fhìh
riti-riti yifn ehgiripaif uftua dishfn-dishfn prjyka eipit ehghtufn

skminih mkrhaut?
Srjyka W
Srjmimh`htis Bisg hfl`jw Fhìh tkrthdmifn
9. 3,23 ]p 93.333,- ]p 2.333,-
=. 3,;3 ]p =3.333,- ]p 93.333,-
2. 3,=3 ]p 53.333,- ]p 7.333,-
Fhìh riti-riti yifn ehgiripaif ]p =9.333,-
2;<
Srjyka X
Srjmimh`htis Bisg hfl`jw Fhìh tkrthdmifn
9. 3,23 ]p 3,- ]p 3,-
=. 3,;3 ]p =3.333,- ]p 93.333,-
2. 3,=3 ]p <3.333,- ]p 9=.333,-
Fhìh riti-riti yifn ehgiripaif ]p ==.333,-
Mksirfyi stifeire ekvhish ieiìg?

Srjyka W
= =
h Kh K (Kh ‒ K) (Kh ‒ K) Sh (Kh ‒ K) (Sh)

9. 93.333 =9.333 99.333 9=9.333.333 3,23 2<.233.333
=. =3.333 =9.333 9.333 9.333.333 3,;3 ;33.333
2. 53.333 =9.333 98.333 2<9.333.333 3,=3 >=.=33.333
2 =
∙ ( Kh ‒ K ) ( Sh ) 4 ]p 938.333.333
949
j4 2 =
∙ ( Kh ‒ K ) ( Sh ) 4 ]p 938.333.333 4 ]p 93.553,23
949
Srjyka X
=

9. 3 ==.333 ==.333 575.333.333 3,23 95;.=33.333
=. =3.333 ==.333 =.333 5.333.333 3,;3 ;33.333
2. <3.333 ==.333 27.333 9.555.333.333 3,=3 =77.733.333
2 =
∙ ( Kh ‒ K ) ( Sh ) 4 ]p 52<.333.333
949
2;>
jy 4 2 =
∙ ( Kh ‒ K ) ( Sh ) 4 ]p 52<.333.333 4 ]p =3.773,<9
9 9
Eirh gish` pkrghtufnif stifeire ekvhish akeui prjyka tkrskmut tkrfyiti j y 6 jy.
Ekfnif ekdhahif mkrirth, rkshaj prjyka ekdhahif mkrirth, rkshaj prjyka X `kmhg
thfnnh eirh piei rkshaj prjyka W.
m. Ajklhshkf virhish
Ajklhshkf virhish eipit ehghtufn
ehghtufn ekfnif rudus?
Rtifeire ekvhish j
Ajklhshkf virhish 4 Gish` yifn ehgirip itiu \ 4 K
Mkeisiraif pkrghtufnif
pkrghtufnif ehitis, diai
diai ajklhshkf ajrkìsh uftua dishfn-
dishfn prjyka ieiìg?
]p 93.553,23
Srjyka W 4 ]p =9.333,- 4 3,58> 4 3,;3
]p =3.779,<9
Srjyka _ 4 ]p ==.333,- 4 3,858 4 3,8;
Akshdpuìf yifn ehpkrj`kg ieiìg sidi, migwi prjyka yifn ehph`hg ieiìg
prjyka W airkfi dkdpufyih fhìh stifeire ekvhish eif ajklhshkfsh virhish
yifn rkfeig eirhpiei prjyka X.
Dkfkftuaif ]kshaj Sjrtlj`hj

Eiìd suitu pkrusigiif lhxke isskts yifn ehnufiaif eipit puì dkrupiaif
suitu ak`jdpja yifn tkrehrh eirh mkmkripi ufht ( hfehvheui` jl isskts), yifn
ekpkfekft shlitfyi. Dkfkftuaif mksirfyi rkshaj isskts skminih suitu
ak`jdpja (pjrtlj`hj jl isskt) sifnit pkfthfn airkfi isskt skbiri hfehvheui` theia
eipit ehpifeifn skbiri hfekpkfekft ekfnif isskt ìhffyi eiìd suitu
prjyka. Eh`hgit eirh sueut hfh tkreipit mkmkripi mkftua ajrkìsh yifn tkroieh
iftiri isskt situ ekfnif isskt ìhffyi. Akmkrgishìf pkfnnj`jfnif isskt eiìd
2;7
suitu ak`jdpja yifn tkpit iaif dkfniahmitaif rkshaj pjrtlj`hj `kmhg rkfeig
eirhpiei rkshaj isskt skbiri hfehvheui` airkfi dkfngishàif thfnait klhshkfsh
yifn `kmhg thfnnh.
Eiìd akieiif hfh eipit dkdiashdudaif gish` piei mkrminih thfnait rkshaj
itiu dkdhfhdudaif rkshaj piei mkrminih `kvk` gish`. Ajrkìsh yifn tkroieh
eipit mkrshlit fknithl yihtu yifn dkfufouaaif bisg l`jw yifn ehgishaif suitu
prjyka mkrshlit gumufnif skbiri tkrmi`ha (hfvkrsk`y rkìtke) ekfnif prjyka
ìhf. Itiu bisg l`jw suitu isskt mkrshlit gumufnif fknithvk ekfnif isskt ìhf.
Ajdmhfish eirh akeuifyi iaif dkfngishàif thfnait rkshaj prjyka yifn `kmhg
rkfeig. @kmhg okìs eipit eh`hgit eirh nidmir 92.5, 92.; eif 92.<
Nidmir 92.5.
Bisg l`jw
Srjyka 9
îatu
Nidmir 92.;.
Bisg l`jw
Srjyka 9
îatu
2;8
Nidmir 92.<.
Bisg l`jw
Ajdmhfish prjyka 9 eif =
îatu
Nidmir 92.5 eif 92.; dkfufouaaif eui pjì bisg l`jw yifn mkrmkei yifn
mkrirth akeui prjyka mkraj`krish fknithl. Sjì bisg l`jw yifn tioid skpkrth htu
dkfufouaaif akeui prjyka tkrskmut dkdpufyih rkshaj yifn thfnnh. Ohai
akeui prjyka tkrskmut ehajdmhfishaif (pjrtlj`hj) iaif dkfngishàif pjì
bisg l`jw skpkrth pjì nidmir 92.< yifn dkfufouaaif lùatuish bisg l`jw yifn
theia tioid itiu thfnait rkshaj `kmhg rkfeig, eirh piei prjyka 9 eif = skbiri
hfehvheui`. Hfh mkrirth, ohai tkroieh akrunhif piei prjyka 9, eipit ehtutup
ekfnif akuftufnif yifn ehpkrj`kg prjyka =.
Srjyka-prjyka yifn dkfngishàif pjì bisg l`jw yifn mkraj`krish pjshthl
eipit eh`hgit eirh nidmir 92 > skminih mkrhaut?
Nidmir 92.>
Bisg l`jw
Srjyka 9
K
Srjyka =
îatu
2<3
Ohai akeui prjyka hfh ehajdmhfishaif, theia iaif dkfngishàif stifeire

ekvhish yifn `kmhg rkfeig skghfnni rkshaj yifn ehgieiph pjrtlj`hj prjyka
tkrskmut tktip thfnnh.
Bjftjg pkrghtufnif?
Uimk` mkrhaut hfh dkfufouaaif rkturf yifn ehgishàif eirh isskt W,X eif _
skbiri hfehvheui`.
Isskt
Uiguf
W X _
=33= 9< % 2=% 9<%
=332 =3 =7 =3
=335 =5 =5 =5
=33; =7 =8 =7
=33< 2= 9< 2=

9. ]kshaj isskt W,X eif _ skbiri hfehvheui`
=. ]kshaj pjrtlj`hj W,X (;3%W + ;3%) eif W_ (;3%W + ;3%_).
Skdkbigif?
9. Dkfkftuaif kxpkbtke viùk isskt x,y eif z (K)
KW 4 9<% + =3% + =5% + =7% + 2=% 4 =5%
;
KW 4 2=% + =7% + =5% + =3% + 9<% 4 =5%
;
K _ 4 9<% + =3% + =5% + =7% + 2=% 4 =5%
;
2<9
=. Dkfkftuaif stifeire ekvhish .

Isskt W?
F Kh K (Kh ‒ K) (Kh ‒ K)
9 9< =5 7 <5
= =3 =5 5 9<
2 =5 =5 3 3
5 =7 =5 5 9<
; 2= =5 7 <5
2 =
∙ ( Kh ‒ K ) 4 9<3
949
jW 4 9<3
; 4 ;,<< %
Isskt X?
F Kh K (Kh ‒ K) (Kh ‒ K)
9 2= =5 7 <5
= =7 =5 5 9<
2 =5 =5 3 3
5 =3 =5 5 9<
; =< =5 7 <5
2 =
∙ ( Kh ‒ K ) 4 9<3
949
jW 4 9<3
; 4 ;,<< %
[ftua isskt _,j`kg airkfi eitifyi ieiìg sidi ekfnif isskt W diai J_ 4 JW
yihtu 4 ;,<<%.
Mkreisiraif gish`
gish` pkrghtufnif
pkrghtufnif ehitis diai tim`k eh itis eipit eh`kf
eh`kfnaiph
naiph
dkfoieh timk` skminih mkrhaut?
2<=
]kturf, Kxpkbtke \iùk eif Rtifeire ekvhish Isskt W,X, eif _ skbiri hfehvheui`
eif Sjrtlj`hj WX eif W_
Isskts Sjrtlj`hj
Uiguf
W X _ WX W_
(;3%W + ;3%X) (;3%W + ;3%X)
=33= 9<% 2=% 9<% =5% 9<%
=332 =3 =7 =3 =5 =3
=335 =5 =5 =5 =5 =5
=33; =7 =3 =7 =5 =7
=33< 2= 9< 2= =5 2=
Kxpkbtke viùk (%)
=5 =5 =5 =5 =5
Rtifeire ekvhish (%)
;,<< ;,<< ;,<< 3 ;,<<
Akshdpuìf eirh gish` pkrghtufnif ehitis ieiìg isskt W eif X dkfufouaaif

ajrkìsh yifn fknithvk airkfi dkfufouaaif gish` yifn mkrmkei. Rkeifnaif
isskt W eif _, dkfufouaaif ajrkìsh yifn pjshthl airkfi dkfufouaaif gish`
yifn sidi. Ekfnif ekdhahif rkshaj Sjrtlj`hj WX `kmhg rkfeig eirhpiei rkshaj
isskt W eif X skbiri hfehvheui` eif `kmhg rkfeig eirhpiei Sjrtlj`hj W_, airkfi
stifeire ekvhish pjrtlj`hj WX4 3. skeifnaif stifeire ekvhish pjrtlj`hj W_
sidi ekfnif stifeire ekvhish isskt W,X eif _ skbiri hfehvheui` (;,<<) yifn
mkrirth thfnait rkshaj yifn ehgieiph ieiìg sidi.
Akshdpuìf?
Ifi`hshs rkshaj eiìd pkrkfbifiif pkfehrhif suitu prjyka itiu pkdmk`hif
isskt miha skbiri hfehvheui` diupuf pjrtlj`hj dkrupiaif iìt miftu yifn
pkfthfn minh pkdmuit akputusif eiìd dkfiktipaif prjyka itiu isskt difi
2<2
yifn skgirusfyi ehph`hg. Ajdmhfish prjyka itiu isskt yifn difi yifn
dkfngishàif rkshaj yifn dhfhdi`.
9. Ajdmhfish prjyka yifn dkdpufyih bisg l`jw itiu rkturf yifn
mkraj`krish fknithvk iaif `kmhg dkfnurifnh thfnait rkshaj ohai
ehmifehfnaif ekfnif ajdmhfish prjyka yifn dkfngishàif bisg l`jw
itiu rkturf yifn mkraj`krish pjshthl. J`kg skmim htu rkshaj pjrtlj`hj girus
dkdpkrthdmifnaif pjì bisg l`jw yifn ehgishàif j`kg isskt skbiri
hfehvheui`.
=. Skrskpsh, eif pkfniìdif difiokr buaup dkfkftuaif eiìd
dkdpkrghtufnaif thfnait rkshaj yifn ehgieiph airkfi rkshaj ouni
ehpkfnirugh j`kg skoiug difi prjykash bisg l`jw dkfekaith gish` yifn
skmkfirfyi (stifeire ekvhish akbh`)
2. Liatjr ìdifyi ushi prjyka dkdpkrmksir akdufnahfif tkroieh
akak`hruif eiìd dkfyusuf prjykash bisg l`jw skghfnni eipitt

ehaitiaif prjyka yifn mkrìfnsufn oifnai ìdi dkfnifeufn rkshaj
yifn `kmhg mksir eirh piei prjyka ekfnif oifnai wiatu yifn `kmhg
pkfeka. îìupuf ekdhahif mkreisiraif pkfniìdif prjyka ekfnif
rkshaj thfnnh dkfngishàif akuftufnif yifn `kmhg thfnnh puì.
RJI@ ‒ RJI@ [FU[A @IUHGIF ?

9. SU Ljrduì dkdpkrthdmifnaif uftua dkdh`hg eui prjyka yifn mkrshlit
dutui``y kxbùshvk yihtu prjyka I eif M. Hfvkstish uftua dishfn ‒ dishfn

prjyka skmksir ]p 7333.333,- ekfnif ushi ehpkrahriaif 5 tiguf. Fkt bisg
l`jw eirh dishfn ‒ dishfn prjyka skthip tiguf skìdi ushi hfvkstish
ekfnif thfnait prjmimh`htisfyi ehaktiguh skminih mkrhaut?
2<5
Srjmimh`htis bisg l`jw

Srjyka I 3,93 ]p 5333.333,-
3,53 ]p <333.333,-
3,=3 ]p >=33.333,-
3,23 ]p <733.333,-
933
Srjyka M 3,93 ]p =33.333,-
3,53 ]p >333.333,-
3,=3 ]p 9;.333.333,-
3,23 ]p 92.333.333,-
933
Eirh eiti ehitis tkftuaifìg?
i. Fhìh Fkt big l`jw yifn ehgiripaif
m. Dkfkftuaif rkshaj prjyka
b. Fkt prkskft viùk eiìd gumufniffyi ekfnif pkrghtufnif rkshaj piei bjst
biphti` 9=% uftua prjyka yifn rkshajfyi `kmhg thfnnh eif 8% uftua prjyka
yifn rkshajfyi `kmhg rkfeig.
Skdkbigif?
i. Fkt bisg l`jw yifn ehgiripaif uftua prjyka I (thip tiguf)?
]p 5.333.333,- x 3,93 4 ]p 533.333,-
]p <.333.333,- x 3,53 4 ]p =.533.333,-
]p >.=33.333,- x 3,=3 4 ]p 9.553.333,-
]p <.733.333,- x 3,23 4 ]p =.353.333,- (+)
Fkt bisg l`jw yifn
Ehgiripaif 4 ]p <.=73.333,-
2<;
Fkt bisg l`jw yifn ehgiripaif uftua prjyka M (thip tiguf)?

]p =33.333, x 3,93 ]p =3.333,
]p >.333.333,- x 3,53 4 ]p =.733.333,-
]p 9;.333.333,- x 3,=3 4 ]p 2.333.333,-
]p 92.333.333,- x 3,23 4 ]p 2.833.333,- (+)
Fkt bisg l`jw yifn
Ehgiripaif 4 ]p 8.>=3.333,-
m. ]kshaj prjyka
Rtifeire ekvhish prjyka I
= =

(outi) (outi)
9. 5.333.333,- <.=73.333 (-) =.=73.333 ;.987.533 3,93 ;98.753
=. <.333.333,- <.=73.333 (-) =73.333 >7.533 3,53 29.2<3

2. >.=33.333,- <.=73.333 8=3.333 75<.533 3,=3 9<8.=73
5. <.733.333,- <.=73.333 ;=3.333 =>3.533 3,23 79.9=3
5 =
∙ (Kh ‒ K) (Sh) 4 ]p 739.<33
949
5 =
JI 4 ∙ (Kh ‒ K) (Sh) 4
949
4 ]p 739.<33.333.333 4 ]p 78;.2=9 ( ehmuìtaif)
2<<
Rtifeire ekvhish prjyka M

= =
(outi) (outi)
9. =33.333,- 8.>=3.333 (-) 8.;=3.333 83.<28.533 3,93 8.3<2.353
=. >.333.333,- 8.>=3.333 (-) =.>=3.333 >.287.533 3,53 =.8;8.2<3
2. 9;.=33.333,- 8.=33.333 ;.=73.333 =>.7>7.533 3,=3 ;.;>;.<73

5. 92.733.333,- 8.=33.333 2.=73.333 93.>;7.533 3,23 2.==>.;=3
5 =
∙ (Kh ‒ K) (Sh) 4 ]p =3.7=;.<33
949
5 =
JM 4 ∙ (Kh ‒ K) (Sh) 4 ]p =3.7=;.<33.333.333
949
4 ]p 5.;<2.;3> (ehmuìtaif)
Ajklhshkf virhish prjyka I

]p 78;.2=9
]p <.=73.333 4 3,95
Ajklhshkf virhish prjyka M

]p 5.;<2.;3>
]p 8.>=3.333 4 3,5>
Akshdpuìf ? Srjyka M dkdpufyih rkshaj yifn `kmhg thfnnh eirh piei
prjyka I
B. Fkt prkskft \iùk.

FS\ Srjyka I ehpkrghtufnaif piei ehsbjuft ritk 8%.
FS\ (I)
(I) 4 (]p <.=73.333 x 2,=53) ‒ ]p 7.333.333
4 ]p =3.25>.=33 ‒ ]p 7.333.333
4 ]p 9=.25>.=33,-
2<>
FS\ Sjyka M ehpkrghtufnaif piei ehsbjuft ritk 9=%

FS\ (M)
(M) (]p 8.>=3.333 x 2,32>) ]p 7.333.333
4 ]p =8.;98.<53 ‒ ]p 7.333.333
4 ]p =9.;98.<53
Mkreisiraif pkrghtufnif FS\ wiìupuf thfnait rkshaj yifn ehgieiph
`kmhg thfnnh, prjyka M eipit ehtkrhdi.
=. Ruitu pkrusigiif iaif dkfnkviùish eui muig prjyka I eif M ekfnif
dkdpkrghtufnaif bisg hfl`jw skìdi < tiguf. Gish` ksthdish tkr`hgit

skminih mkrhaut?
Srjyka I Srjyka M
Uiguf ]kturf ]kturf
=333 ]p 733.333,- ]p 533.333,-
=339 ]p >33.333,- ]p <33.333,-

=33= ]p <33.333,- ]p <33.333-
=332 ]p 533.333,- ]p <33.333,-
=335 ]p <33.333,- ]p ;33.333,-
=33; ]p >33.333,- ]p 533.333,-
Eirh eiti ehitis?

i. Ukftuaif kxpkbtke viùk itiu gish` riti ‒ riti yifn ehgiripaif
uftua dishf-dishfn prjyka.

m. Ukftuaif prjyka yifn dkdpufyih rkshaj yifn `kmhg thfnnh ekfnif
dkfnghtufn stifeire ekvhish eif ajklhshkf virhish.
2<7
Skdkbigif?
i. Dkfnghtufn mksirfyi fhìh K uftua dishfn-dishfn prjyka.
prjyka I 4 ]p 733.333,- Srjyka M 4 ]p 533.333,-
]p >33.333,- ]p ;33.333,-
]p <33.333,- ]p <33.333,-
]p 533.333,- ]p <33.333,-
]p ;33.333,- ]p ;33.333,-
]p <33.333,- ]p 533.333,- (+)
Oudìg ]p 2<.333.333,- oudìg? ]p 2.333.333,-
K I 4 ]p 2<.333.333
< 4 ]p <33.333,-
K M 4 ]p 2.333.333
< 4 ]p ;33.333,-
m. Rtifeire ekvhish eif ajklhshkf ajrkìsh

Rtifeire ekvhish Srjyka I
=
h Kh K (K ‒ Kh) (Kh ‒ K)
(outi)
=333 ]p 733.333,- ]p <33.333,- ]p =33.333,- ]p 53.333,-
=339 ]p >33.333,- ]p <33.333,- ]p 933.333,- ]p 93.333,-
=33= ]p <33.333,- ]p <33.333,- 3 3
=332 ]p 533.333,- ]p <33.333,- (-) ]p =33.333,- ]p 53.333,-
=335 ]p <33.333,- ]p <33.333,- 3 3
=33; ]p <33.333,- ]p <33.333,- 3 3
< =
∙ (K ‒ K) 4 ]p 83.3333,-
949
< =
JI 4 ∙ (K ‒ K)
949 4 ]p 83.333.333.333,- 4 ]p 9==.5>5,-
f
<
(ehmuìtaif)
2<8
Rtifeire ekvhish Srjyka M
=
h Kh K (K ‒ Kh) (Kh ‒ K)
(outi)
=333 ]p 533.333,- ]p ;33.333,- ]p 933.333,- ]p 93.333,-
=339 ]p <33.333,- ]p ;33.333,- ]p 933.333,- ]p 93.333,-
=33= ]p <33.333,- ]p ;33.333,- ]p 933.333,- ]p 93.333,-
=332 ]p <33.333,- ]p ;33.333,- (-) ]p 933.333,- ]p 93.333,-
=335 ]p ;33.333,- ]p ;33.333,- 3 3
=33; ]p <33.333,- ]p ;33.333,- ]p 933.333,- ]p 93.333,-
∙ (K ‒ K) 4 ]p ;3.3333,-
949
< =
JI 4 ∙ (K ‒ K)
949 4 ]p ;3.333.333.333,- 4 ]p 89.=7>
f (ehmuìtaif)
<
Ajklhshkf virhish prjyka I

\ I 4 JI 4 ]p 9==.5>5,- 4 3,=3
KI ]p <33.333,-
Ajklhshkf virhish prjyka M

\ I 4 JI 4 ]p 89.=7>,- 4 3,97
KM ]p ;33.333,-
Akshdpuìf, prjyka I dkdpufyih rkshaj yifn `kmhg thfnnh eirh piei prjyka
M
2>3
2. Rkmuig pkrusigiif tkìg dkdutusaif uftua dkdh`hg eui muig prjyka

yifn mkrshlit dutui``y kx`bùshvk. Hfvkstish uftua akeui prjyka tkskmut
dishfn-dishfn skmksir
skmksir ]p =33.333,-. [shi prjyka sidi-sidi 2 tiguf.
Mksirfyi fkt bisg l`jw eiìd mkrminih thfnait prjmimh`htis ehaktiguh

skminih mkrhaut?
Srjyka Srjmimh`htis Fkt Bisg L`jw
I 3,=3 ]p 83.333,-
3,;3 ]p 9=3.333,-
3,23 ]p 973.333,-
M 3,=3 ]p 5;.333,-
3,;3 ]p 9=<.333,-
3,23 ]p 973.333,-
Eirh eiti tkrskmut tkftuaifìg?
i. Kxpkbtke fkt bisg l`jw uftua prjyka I eif M
m. Rtifeire ekvhish eif ajklhshkf ajrkìsh uftua fkt bisg l`jw prjyka I eif
M
b. Fkt prkskft viùk uftua dishfn-dishfn prjyka ohai uftua prjyka yifn
dkdpufyih thfnait rkshaj yifn rkfeig, ehnufiaif ehsbjuft ritk 93%,
skeifn uftua prjyka yifn rkshajfyi `kmhg thfnnh ehnufiaif ehsbjuft ritk
9=%
e. Srjyka difiaig yifn skmihafyi ehph`hg:
5 Ruitu pkrusigiif pkfnnh`hfnif pieh hfnhf dkfnkviùish 2 muig prjyka,

yihtu prjyka W,X eif _.
Mksirfyi fkt hfvkstdkft eif ksthdish bisg hfl`jw ehaktiguh skminih
mkrhaut?
2>9
Srjyka
W X _
Fkt Hfvkstdkft ]p 9.933.333 ]p 9.=33.333 ]p 9.333.333
Ksthdish bisg hfl`jw

]iti-riti pkr tiguf
Skshdhsths ]p 9;3.333 ]p 933.333 ]p 9;3.333
Si`hfn dufnahf ]p =33.333 ]p 233.333 ]p 973.333
Jpthdhsths ]p =53.333 ]p ;33.333 ]p ==3.333
Eiti ìhf yifn ehaktiguh hiìg migwi dishfn-dishfn prjyka dkdpufyih ushi
yifn sidi yihtu 93 tiguf.
Rkifeihfyi siueiri ehdhfti uftua haut dkfnkviùish akthni prjyka tkrskmut,
tufouaaifìg pkrghtufnif siueiri dkfnkfih?
i. Fkt prkskft viùk uftua dishfn-dishfn prjyka piei ehsbjuft ritk 93%.
m. Ohai thfnait prjmimh`htis uftua ajfehsh yifn pkshdhs ieiìg =3%, pi`hfn
dufnahf (djst `hak`y) <3% eif jpthdhsths =3%, ghtufnìg fhìh riti-riti ritk
jl rkturf yifn ehgiripaif.
b. Srjyka difi yifn ìyia ehtkrhdi !
2>=

Anjaz

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=9=

Eirh eiti ehitis?

Isskts =337 =338

@himh`hthks eif djei` skfehrh

Fkribi pkrusigiif ‐I—

Uiguf Uiguf Rudmkr pkfnnufiif

Iathvi tktip ]p.92;,-

Eirh eiti tkrskmut siueiri ehdhfti ?

Ais ]p.;333,- ]p.2333,- Gutifn einifn ]p.2333,- ]p.2333,-

7. `ipjrif akuifnif pkrusigiif ‐ ouwhti— piei tifnni` 29 ekskdmkr =33>

Ais ]p.<3,- ]p.>;,- Gutifn mifa ]p.9=;,- ]p.9;3,-

Iathvi tktip ]p.<;3,- ]p.>;3,- Gutifn oifnai

Ujti` iathvi ]p.9.37;,- ]p.9.=;; Ujti` pishvi ]p.9.37;, ]p.9.=;;,-

Rkeifnaif ìpjrif runh ìmi skminih mkrhaut ? ( Eiìd Outiif )

@imi sktk`ig pioia ]p.9<;.333,-

Eirh eiti eif hfljrdish ehitis?

i. Rusufìg ìpjrif sudmkr eif pkfnnufiif eifi eiìd pkfnkrthif ais

m. susufìg ìpjrif sudmkr eif pkfnnufiif eifi eiìd pkfnkrthif djei`

AJFRKS EIF UKAFHA BISHUI@

93.9 Okfhs ‒Okfhs Hfvkstish

pkdh`hgif), yifn ehnufiaif skminih i`it ifi`hshs yihtu?

[ftua dk`kfnaiph arhtkrhi hfvkstish tkrskmut eipit pu`i ehnufiaif ifi`hshs

Fkt prkskft vi`uk dktjek

9. Skfnkrthif prkskft vi`uk

]p 9.333,- ]p 9.333,- ]p 9.333,-

Sj`i bisg L`jw

Akuftufnif yifn ehtkrhdi eiìd ifnai ieiìg ]p 2.333,- skmktu`fyi mhì

SJ@I BIRGL@J^R XIFN AJF\KFRHJFI@

3 ]p 9.333,- ]p 9.333,- ]p 9.333,-

Srkskft vi`uk ? tiguf 9 4 ]p 9.333,- x 3,838 4 ]p 838,-

Siei ritk 93%, F ak 9= 4

=. Skfnkrthif bisg l`jw

i. Bjfvkfthjhfi` bisg l`jws?

]p ;33,- ]p ;33,- ]p ;33,- ]p ;33,- ]p ;33,-

m. Fjf bjfvkfthjfi` bisg l`jw

Bjftjg ? ( Ei`id Outiif )

Bisg jut 9 = 2 5 < > 7 8 93

Ei`id nidmir Fidpia migwi piei tiguf ak ;, theia iei pkfkrhdiif

2. Fkt hfvkstdkft (jut`iy)

Dkfkftuaif fkt hfvkstdkft

Fkt hfvkstdkft Girni dkshf miru ]p =33.333,-

5. Isskts tkroui` aurifn itiu ehmiwig fh`ih muau

Hsthìg-hsthìg ehitis pkrù ehdkfnkrth tkr`kmhg eiguù, uftua `kmhg

S\ jl prjbkke? tiguf ak 9 ? ]p ZZZZZZZ x EL 4 ]p ZZZZZZZZZZZZ

Fkt prkskft vi`uk 4 ]p ZZZZZZZZZZZZ

Uiguf 9 ]p 533.333,- ]p 933.333,-

(M/B rithj) 4 ]p 85;.;33,- 4 9,97

Eirh gish` pkrghtufnif ehitis, prjyka M `kmhg dkfnuftufnaif, airkfi FS\

eif M/B rithjfyi sidi-sidi pjshthl.

Jut`iy 4 I9 + I= + I2 …..+ If ….. (>.=)

Ehsbjuft ritk 7% 9 3,8=< ]p 533.333,- ]p 2>3.533,-

Ehsbjuft ritk 9;% 9 3,7>3 ]p 533.333,- ]p 275.333,-

Ehsbjuft ritk 97% 9 3,7>5 ]p 533.333,- ]p 227.733,-

Ehsbjuft ritk 9>% 9 3,7;; ]p 533.333,- ]p 25=.333,-

Skrskftisk pkrmkeiif 4 9=.<33,- x 9 % 4 3,8;%

Ehsbjuft ritk 9<% 9 3,7<= ]p 933.333,- ]p 7<.=33,-

Ehsbjuft ritk 9;% 9 3,7>3 ]p 933.333,- ]p 7>.333,-

‐r— yifn ehbirh tkr`ktia iftiri 9;% eif 9<%.

Ehsbjuft ritk Srkskft vi`uk

Srkskftisk pkrmkeiif 4 <.933 x 9% 4 3,=5%

Uktiph mh`i ehmifehfniaif, difiaig yifn dkfnuftufnaif, ipiaig prjyka I

Skrthdmifnif H]] ? 9. Srjyka I