You are on page 1of 10

Ufa`ufa Odaijfp Tnh Fafohshs \dirdsh Ohadfr Rd`drmfaf `daifa RURR

Rfmh` \fmfrnk Fafohshs @ftf, Putkrhfo RURR


Ufa`ufa Odaijfp Tnh Fafohshs \dirdsh Ohadfr Rd`drmfaf `daifa RURR | Fafohshs rdirdsh
ohadfr sd`drmfaf ftfu `fofg lfmfsf haiirhs `hsdlut `daifa afgf shgpod ohadfr rdirdsshka
`hiuafjfa uatuj gdaiujur ldsfrayf pdaifrum sftu vfrhfldo ldlfs ftfu vfrhfldo ha`dpda`dat
ftfu vfrhfldo prd`hbtkr ftfu vfrhfldo ] tdrmf`fp vfrhfldo tdrifatuai ftfu vfrhfldo `dpda`da ftfu
vfrhfldo tdrhjft ftfu vfrhfldo X. Ryfrft jdofyfjfa yfai mfrus tdrpdaumh sfft jhtf gdaiiuafjfa
rdirdsh ohadfr sd`drmfaf f`fofm>

6. Nu
Nugo
gofm
fm sfgp
sfgpdodo yf
yfai
ai `hiu
`hiuafj
afjfafa mf
mfru
russ sf
sfgf
gf
<. Nu
Nugo
gofm
fm vf
vfrh
rhfl
fldo
do ld
ldlf
lfss (]
(])) f`
f`fo
fofm
fm 6 (s
(sft
ftu)
u)
2. Ahofh
Ahofh rds
rdsh`u
h`ufo
fo mfr
mfrus
us ldr`hs
ldr`hstrh
trhlus
lushh akrgfo
akrgfo
0. Pdr`fpft
Pdr`fpft muluaifa
muluaifa yfai ohadfr
ohadfr fatfrf
fatfrf vfrhfldo
vfrhfldo ldlfs (]) `daifa vfrhfldo
vfrhfldo tdrifatuai
tdrifatuai (X).
4. Ph`fj
Ph`fj tdrnf`
tdrnf`hh idnfof
idnfof mdtdrk
mdtdrksjd
sjd`fs
`fsths
thshtf
htfss
3. Ph`fj
Ph`fj tdrnf`
tdrnf`hh idnfof
idnfof futkjkr
futkjkrdof
dofsh
sh Zuatuj
Zuatuj `ftf
`ftf thgd
thgd sdrhds
sdrhdsWW

BKAPKM JFRTR TNH FAFOHRHR \DI\DRH OHADF\ RD@D\MFAF

Rdlfifh bkatkm sfyf gdgpuayfh `ftf pdadohthfa `daifa nu`uo ‟Udaifrum Rtrds Jdrnf Pdrmf`fp
Jhadrnf Udifwfh‗. @frh nu`uo `hftfs gfjf mhpktdshs ftfu jdshgpuofa sdgdatfrf yfai sfyf fnujfa
`fa yfai sfyf fjfa unh `daifa fafohshs rdirdsh ohadfr sd`drmfaf f`fofm ‟F`f Udaifrum Rtrds
Jdrnf Pdrmf`fp Jhadrnf Udifwfh‗. F`fpua `ftf pdadohthfa yfai sfyf gfjsu` sdlfifhgfaf tfldo
`h lfwfm hah

JDPD\FAIFA PD\JFHP @FPF UDADOHPHFA

6. @ftf `hftfs
`hftfs `hpdrkodm
`hpdrkodm `frh mfsho pdaydlfrfa
pdaydlfrfa judshkadr
judshkadr ftfu faijdt (gdaiiuafjfa
(gdaiiuafjfa ahofh

sjkr tktfo nfwflfa rdspka`da ftfs htdg-htdg skfo judshkadr)


<. Nhjf gdaiiuafjfa
gdaiiuafjfa judshkadr
judshkadr uatuj `ftf pdadohthfa
pdadohthfa,, gfjf htdg-htdg
htdg-htdg judshkadr
judshkadr tdrsdlut
tdrsdlut
mfrus `hpfsthjfa su`fm okoks unh vfoh`htfs `fa rdohflhohtfs tdrodlhm `fmuou
2. Nugofm
Nugofm sfgpdo
sfgpdo yfai
yfai `hiuafj
`hiuafjfa
fa f`fofm
f`fofm 6< rdspka`
rdspka`dada (pdifwf
(pdifwfh)
h)
0. Sfrhfldo
Sfrhfldo Udadohthfa
Udadohthfa > Rtrds Jdrnf
Jdrnf sdlfifh
sdlfifh vfrhfldo
vfrhfldo ldlfs (]) `fa Jhadrnf
Jhadrnf Udifwfh sdlfifh
sdlfifh
vfrhfldo tdrifatuai (X)

BF\F TNH FAFOHRHR \DI\DRH OHADF\ RD@D\MFAF @DAIFA RURR

Rdldoug jhtf gfsuj pf`f bfrf pdaikofmfa `ftf `fofg unh fafohshs rdirdsh ohadfr sd`drmfaf
`daifa RURR, tdrodlhm `fmuou jhtf mfrus gdgfsthjfa `ftf tdrsdlut tdofm okoks `fofg syfrft
jdofyfjfa gk`do rdirdsh ohadfr sd`drmfaf tdatuayf `daifa bfrf gdofjujfa unh akrgfohtfs, unh
ohadfrhtfs `fa unh mdtdrksjd`fsthshtfs. Rdgdatfrf uatuj unh futkjkrdofsh th`fj pdrou `hofjujfa
jfrdaf `ftf `h ftfs th`fj tdrgfsuj `ftf thgd sdrhds ftfu `ftf ruatut wfjtu. F`fpua urutfa
ofaijfm-ofaijfm unh fafohshs rdirdsh ohadfr sd`drmfaf `daifa RURR f`fofm sdlfifh ldrhjut>

6. Lujf odglfr jdrnf RURR ofou johj Sfrhflod Shdw, sdofanutayf pf`f jkokg Afgd uatuj lfrhs
pdrtfgf tuohs ], lfrhs jd`uf
jd` uf X. Ofou pf`f jkokg Ofldo lfrhs pdrtfgf tuohs Rtrds Jdrnf `fa
` fa lfrhs
jd`uf tuohs Jhadrnf Udifwfh Zuatuj phohmfa ofhaayf lhfrjfa tdtfp `dcfuotW

<. Ofaijfm ldrhjutayf johj @ftf Shdw Z`frh tfgphofa @ftf Shdw tdrohmft f`f `uf afgf vfrhfldo
yfjah ] `fa XW, sdofanutayf gfsujjfa `ftf pdadohthfa `daifa jdtdatufa ] uatuj `ftf Rtrds
Jdrnf `fa X uatuj Jhadrnf Udifwfh Zpf`f sfft gdgfsujjfa `ftf pdadohthfa mfrus `hofjujfa
`daifa tdohth `fa bdrgft jfrdaf nhjf tdrnf`h jdsfofmfa pf`f prksds pdaihaputfa hah, gfjf kutput
RURR th`fj fjfa gdaidoufrjfa mfsho yfai fjurft sdsufh `daifa mfrfpfa fa`fW
2. Nhjf su`fm yfjha `h haput `daifa ldafr, ofaijfm sdofanutayf jhtf johj gdau Fafoyzd ‒
jdgu`hfa johj \dirdsshka ‒ ofou johj Ohadfr…
0. Rdtdofm htu fjfa guabuo jktfj `hfoki Ohadfr \dirdsshka, gfsujjfa vfrhfldo Rtrds Jdrnf Z]W jd
jktfj Ha`dpda`dat(s), `fa gfsujjfa vfrhfldo Jhadrnf Udifwfh ZXW jd jktfj @dpda`dat, bfrfayf
`daifa gdaijohj tfa`f pfafm yfai tdrsd`hf. Rdofanutayf pf`f lfihfa Gdtmk`> phohm
Datdr (flfhjfa phohmfa yfai ofhaayf)
4. Ofaijfm tdrfjmhr f`fofm johj Kj uatuj gdaifjmhrh pdrhatfm, gfjf fjfa jdoufr kutput RURR
rdirdsh ohadfr sd`drmfaf sdlfifh ldrhjut

Jdtdrfaifa > Gdandofsjfa tdatfai vfrhfldo yfai `hgfsujjfa sdrtf gdtk`d yfai `hiuafjfa
`fofg fafohshs rdirdsh ohadfr
Jdtdrfaifa > Ldrcuaish uatuj unh C `fofg fafohshs rdirdsh ohadfr ldrifa`f

GDGLTFP UD\RFGFFA \DI\DRH OHADF\ RD@D\MFAF

Rdbfrf ugug rugus pdrsfgffa rdirdsh ohadfr sd`drmfaf f`fofm X 7 f + l]. Rdgdatfrf uatuj
gdaidtfmuh ahofh jkdchshda rdirdsh tdrsdlut jhtf `fpft ldrpd`kgfa pf`f kutput yfai ldrf`f pf`f
tfldo bkdcchbhdats ldrhjut

f 7 faijf jkastfa `frh uastfa`fr`hzd` bkdcchbhdats. @fofg jfsus hah ahofhayf sdldsfr 24,0<5.
Faijf hah gdrupfjfa faijf jkastfa yfai gdgpuayfh frth lfmwf nhjf th`fj f`f Rtrds Jdrnf (])
gfjf ahofh jkashstda Jhadrnf Udifwfh (X) f`fofm sdldsfr 24,0<5

l 7 faijf jkdchshda rdirdsh. Ahofhayf sdldsfr -5,466.


-5,46 6. Faijf hah gdaiifa`uai frth lfmwf
lf mwf sdthfp
pdafglfmfa 6% thaijft Rtrds Jdrnf (]), gfjf Jhadrnf Udifwfh
U difwfh (X) fjfa gdahaijft sdldsfr -
5,466

Jdrdaf ahofh jkdchshda rdirdsh ldrahofh ghaus (-), gfjf `daifa `dghjhfa `fpft `hjftfjfa lfmwf
Rtrds Jdrnf (]) ldrpdaifrum adifthc tdrmf`fp Jhadrnf Udifwfh (X). Rdmhaiif pdrsfgffa
rdirdshayf f`fofm X 7 24,0<5 - 5,466 ]

TNH MHUKPDRHR @FOFG FAFOHRHR \DI\DRH OHADF\ RD@D\MFAF


Tnh mhpktdshs ftfu unh pdaifrum ldrcuaish uatuj gdaidtfmuh fpfjfm jkdchshda rdirdsh tdrsdlut
shiahchjfa ftfu th`fj. Rdjd`fr gdaihaiftjfa lfmwf mhpktdshs yfai sfyf fnujfa `fofg fafohshs
rdirdsh ohadfr sd`drmfaf hah f`fofm>

M5 7 Ph`fj f`f Udaifrum Rtrds Jdrnf (]) tdrmf`fp Jhadrnf Udifwfh (X).
Mf 7 F`f Udaifrum Rtrds Jdrnf (]) tdrmf`fp Jhadrnf Udifwfh (X).

Rdgdatfrf htu, uatuj gdgfsthjfa fpfjfm jkdchshda rdirdsh tdrsdlut shiahchjfa ftfu th`fj (`fofg
frth vfrhfldo ] ldrpdaifrum tdrmf`fp vfrhfldo X) jhtf `fpft gdofjujfa unh mhpktdshs hah `daifa
bfrf gdglfa`haijfa ahofh shiahchjfash (Rhi.) `daifa prklflhohtfs 5,54 ftfu `daifa bfrf ofha
yfjah gdglfa`haijfa ahofh t mhtuai `daifa t tfldo.

TNH MHUKPDRHR GDGLFA@HAIJFA AHOFH Rhi @DAIFA 5,54

F`fpua yfai gdanf`h `fsfr pdaifglhofa jdputusfa `fofg fafohshs rdirdsh `daifa gdohmft ahofh
shiahchjfash (Rhi.) mfsho kutput RURR f`fofm>

6. Nhjf ahofh shiahchjfa


shiahchjfash
sh (Rhi.)
(Rhi.) odlhm jdbho ? `frh prklflhohtf
prklflhohtfss 5,54 gdaifa
gdaifa`uai
`uai frth lfmwf
f`f Udaifrum Rtrds Jdrnf (]) tdrmf`fp Jhadrnf Udifwfh (X).

Kutput RURR (bkdcchbhdats)

Ldr`fsfrjfa kutput `h ftfs `hjdtfmuh ahofh shiahchjfash (Rhi.) sdldsfr 5,556 odlhm jdbho `frh ?
prklflhohtfs 5,54,
5,54 , sdmhaiif `fpft `hshgpuojfa lfmwf M5 `htkofj `fa` fa Mf `htdrhgf, yfai ldrfrth
lfmwf ‟F`f Udaifrum Rtrds Jdrnf (]) tdrmf`fp Jhadrnf Udifwfh
Udi fwfh (X)‗

TNH MHUKPDRHR GDGLFA@HAIJFA AHOFH P MHPTAI @DAIFA P PFLDO

Udaiunhfa mhpktdshs hah sdrhai `hsdlut nuif `daifa unh t, `hgfaf `fsfr pdaifglhofa jdputusfa
`fofg unh t f`fofm>

6. Nhjf ahofh t mhtuai


mhtuai oodlhm
dlhm ldsfr 1 `frh t tfldo gfjf f`f Udaifrum
Udaifrum Rtrds Jdrnf (]) tdrmf`fp
tdrmf`fp
Jhadrnf Udifwfh (X)
<. Rdlfohjayf,
Rdlfohjayf, nhjf ahofh t mhtuai
mhtuai odlhm jdbho ? `frh t tfldo gfjf th`fj f`f Udaifrum
Udaifrum Rtrds

Jdrnf (]) tdrmf`fp Jhadrnf Udifwfh (X)


Kutput RURR (bkdcchbhdats)

Ldr`fsfrjfa kutput `h ftfs `hjdtfmuh ahofh t mhtuai sdldsfr -0,06=. Jfrdaf ahofh t mhtuai su`fm
`htdgujfa, gfjf ofaijfm sdofanuayf jhtf fjfa gdabfrh ahofh t tfldo. F`fpua rugus `fofg
gdabfrh t tfldo f`fofm>

Ahofh f / < 7 5,54 / < 7 5,5<4


@drfnf` jdldlfsfa (`c) 7 a ‒ < 7 6< ‒ < 7 65
Ahofh 5,5<4
5,5< 4 : 65 jdgu`hfa jhtf ohmft pf`f
pf` f `hstrhlush ahofh t tfldo (@kwaokf` `hstrhlush ahofh t
tfldo), gfjf `h `fpft ahofh t tfldo sdldsfr <,<<=

Jfrdaf ahofh t mhtuai sdldsfr -0,06= odlhm ldsfr `frh 1 <,<<=, sdmhaiif `fpft `hshgpuojfa lfmwf
M5 `htkofj `fa Mf `htdrhgf, yfai ldrfrth lfmwf ‟F`f Udaifrum Rtrds Jdrnf (]) tdrmf`fp Jhadrnf
Udifwfh (X)‗. Zahofh t mhtuai -0,06= `hfaiifp odlhm ldsfr `frh ahofh t tfldo <,<<= `fofg fafohshs
rdirdsh ohadr sd`drmfaf ZUdaidrthfa hah, fjfa odlhm ndofs nhjf sfyf ifglfrjfa `daifa jurvf unh t
`fofg fafohshs rdirdsh ohadfr sd`drmfaf `hlfwfm hahW

Bftftfa> Tnh t `fpft gdanf`h fotdrafthc unh mhpktdshs nhjf ahofh shiahchjfash mfsho RURR tdpft `h
faijf 5,54

TNH MHUKPDRHR @DAIFA GDOHMFP JT\SF \DI\DRH

Udaiunhfa gdaiiuafjfa jurvf rdirdsh fjfa ldrgfacfft nhjf ahofh t mhtuai `htdgujfa adifthc (-)
yfjah -0,06=. Rhgfj `daifa tdohth jurvf rdirdsh `h lfwfm hah
Ldr`fsfrjfa jurvf `h ftfs `hjdtfmuh lfmwf ahofh t mhtuai sdldsfr-0,06= tdrodtfj pf`f frdf
pdaifrum adifthc, sdmhaiif `fpft `hshgpuojfa lfmwf ‟F`f Udaifrum Adifthc Rtrds Jdrnf (])
tdrmf`fp Jhadrnf Udifwfh (X)‗.

GDOHMFP LDRF\AXF UDAIF\TM SF\HFLDO ] PD\MF@FU X

Tatuj gdaidtfmuh ldsfrayf pdaifrum Rtrds Jdrnf (]) tdrmf`fp Jhadrnf Udifwfh (X) `fofg
fafohshs rdirdsh ohadfr sd`drmfaf, jhtf `fpft ldrpd`kgfa pf`f ahofhRqufrd ftfu \< yfai tdr`fpft
pf`f kutput RURR lfihfa Gk`do Ruggfry

@frh kutput `h ftfs `hjdtfmuh ahofh \ Rqufrd sdldsfr 5,336. Ahofh hah gdaifa`uai frth lfmwf
pdaifrum Rtrds Jdrnf (]) tdrmf`fp Jhadrnf Udifwfh
U difwfh (X) f`fofm sdldsfr 33,6
33, 6 % sd`faijfa 22,8%
Jhadrnf Udifwfh `hpdaifrumh kodm vfrhfldo yfai ofha yfai th`fj `htdohth.

JDRHGUTOFA @F\H TNH FAFOHRHR \DI\DRH OHADF\ RD@D\MFAF

Gdrunuj pf`f gdglfmfsfa `h ftfs, gfjf `fpft jhtf shgpuojfa lfmwf ‟Rtrds Jdrnf (])
ldrpdaifrum adifthc tdrmf`fp Jhadrnf Udifwfh
U difwfh (X) `daifa
`dai fa tktfo pdaifrum
pdai frum sdldsfr 33,6 %.
Udaifrum adifthc hah ldrgfjaf sdgfjha gdauruaayf strds jdrnf sdkrfai jfryfwfa (pdifwfh)
gfjf fjfa ldrpdaifrum tdrmf`fp pdahaijftfa jhadrnf pdifwfh tdrsdlut.

Udrou fa`f bdrgfth lfmwf unh fafohshs rdirdsh ohadfr sd`drmfaf `hiuafjfa uatuj sftu vfrhfldo
ldlfs (]). sdgdatfrf nhjf fa`f
fa `f gdaiiuafjfa odlhm `frh sftu vfrhfldo ldlfs (]) gfjf unh yfai
h`dfo uatuj fa`f ofjujfa f`fofm Tnh Fafohshs \dirdsh Ohadfr Ldrifa`f

You might also like