B`eptmr 52--Xmspkdsihinity Ebbkudtido edl \redsgmr Sribido id Lmbmdtrenizml 5?.

5?. \`m fedeomr kg e prkgit bmdtmr `es t`m ehinity tk smt smnnido pribms.
Kroedizetikds EDR1 \
50. \`m fedeomr kg ed idvmstfmdt bmdtmr is rmspkdsihnm gkr omdmretido rmvmdum es wmnn es
\X]M/GENRM bkdtrknnido mxpmdsms
5. Lmbmdtrenizetikd is e tredsgmr kg eut`krity grkf t`m hkttkf tk t`m tkp kg ed kroedizetikd. EDR1 \
EDR1 G 59. Ruhkptifizetikd kbburs w`md e fedeomr kg e bkst bmdtmr gkbusms kd t`m okens kg t`m
8. Lmbmdtrenizetikd is e tredsgmr kg eut`krity grkf t`m tkp tk t`m hkttkf kg ed kroedizetikd. bkst bmdtmr ret`mr t`ed kd t`m okens kg t`m kroedizetikd es e w`knm.
EDR1 \ EDR1 \
2. Lmbmdtrenizetikd bed rmsunt id e nebj kg oken bkdorumdbm efkdo lmpertfmdts. 83. Ed elfidistretivm lmpertfmdt prkvilms smrvibms t`et hmdmgit kt`mr idtmrden udits kg ed
EDR1 \ kroedizetikd.
<. Lmbmdtrenizetikd idbrmesms t`m tifm rmquirml gkr lmbisikd-fejido. EDR1 G
EDR1 G 85. Ed elfidistretivm lmpertfmdt prkvilms smrvibms t`et hmdmgit t`m mdtirm kroedizetikd.
=. Lmbmdtrenizetikd bed nmel tk ormetmr akh mdrib`fmdt edl setisgebtikd. EDR1 \
EDR1 \ 88. Ed smrvibm lmpertfmdt prkvilms smrvibms t`et hmdmgit kt`mr idtmrden udits kg ed
7. Lmbmdtrenizetikd rmlubms t`m dmml gkr mggmbtivm bkffudibetikd efkdo ed kroedizetikd’s kroedizetikd.
lmpertfmdts. EDR1 \
EDR1 G 82. \`m fkst t`mkrmtibenny bkrrmbt fmt`kl kg ennkbetido smrvibm lmpertfmdt bksts is t`m
?. Lmbmdtrenizetikd fmeds t`et e udit fedeomr `es t`m eut`krity tk fejm enn lmbisikds enomhreib fmt`kl.
bkdbmrdido t`et spmbigib udit. EDR1 \
EDR1 G 8<. \`m lirmbt fmt`kl kg smrvibm lmpertfmdt bkst ennkbetikd ennkws e pertien rmbkoditikd kg
0. E rmspkdsihinity ebbkudtido systmf s`kunl idbnulm enn rmvmdums edl bksts kg e livisikd. rmbiprkben rmnetikds`ips efkdo smrvibm lmpertfmdts hmgkrm essiodido bksts tk rmvmdum-
EDR1 G prklubido ermes.
9. E rmspkdsihinity ebbkudtido systmf s`kunl idbnulm t`m rmvmdums edl bksts udlmr e EDR1 G
livisikd fedeomr’s bkdtrkn. 8=. \`m fkst streio`t-gkrwerl fmt`kl kg essiodido smrvibm lmpertfmdt bksts tk rmvmdum-
EDR1 \ prklubido ermes is t`m lirmbt fmt`kl.
53. Xmspkdsihinity rmpkrts rmgnmbt t`m gnkw kg idgkrfetikd grkf kpmretikden udits tk tkp EDR1 \
fedeomfmdt. 87. \redsgmr pribms bed hm usml tk prkfktm oken bkdorumdbm efkdo kpmretido smofmdts kg
EDR1 \ ed kroedizetikd.
55. Xmspkdsihinity rmpkrts et nkwmr nmvmns kg t`m kroedizetikd erm nmss lmteinml t`ed rmpkrts EDR1 \
et t`m `io`mr nmvmns. 8?. Id bkfputido e tredsgmr pribm, t`m fexifuf pribm s`kunl hm dk `io`mr t`ed t`m nkwmst

EDR
58. E1 fedeomr
G kg e bkst bmdtmr is mvenuetml sknmny kd t`m hesis kg `kw wmnn bksts erm ferjmt
EDR1 pribm
\ et w`ib` t`m huyido smofmdt bed khteid t`m okkl kr smrvibm mxtmrdenny.
bkdtrknnml. 80. Id bkfputido e tredsgmr pribm, t`m fexifuf pribm s`kunl hm dk `io`mr t`ed t`m `io`mst
EDR1 \ ferjmt pribm et w`ib` t`m huyido smofmdt bed khteid t`m okkl kr smrvibm mxtmrdenny.
52. _`md fedeomfmdt hy mxbmptikd is mfpnkyml, gevkrehnm veriedbms s`kunl dkt hm EDR1 G
idvmstioetml. 89. Id bkfputido e tredsgmr pribm, t`m fidifuf
fidifuf pribm s`kunl hm dk nkwmr t`ed t`m
EDR1 G idbrmfmdten bksts esskbietml wit` t`m okkls pnus t`m kppkrtudity bkst kg t`m gebinitims usml.
5<. _`md fedeomfmdt hy mxbmptikd is mfpnkyml, hkt` gevkrehnm edl udgevkrehnm EDR1 \
veriedbms s`kunl hm idvmstioetml. 23. Kdm kg t`m feid gebtkrs tk bkdsilmr w`md usido e bkst-hesml tredsgmr pribm is w`mt`mr tk
EDR1 \ usm ebtuen kr stedlerl bksts.
5=. \`m fedeomr kg e rmvmdum bmdtmr `es t`m eut`krity tk mstehnis` smnnido pribms kg prklubt. EDR1 \
EDR1 G 25. _`md usido e dmoktietml tredsgmr pribm, e lmbisikd fust hm felm w`ib` ferjmt pribm tk
57. E prkgit bmdtmr is typibenny ed idlmpmdlmdt kroedizetikden udit. usm.
EDR1 \ EDR1 G

Ak`edde` \`mrmsm W. Wmnuz

28. _`md usido e ferjmt-hesml tredsgmr pribm, e lmbisikd fust hm felm w`ib` ferjmt pribm
tk usm. =. Ed kroedizetikden udit w`ksm fedeomr is sknmny rmspkdsihnm gkr omdmretido rmvmdums is
EDR1 \ rmgmrrml tk es e [[[.
22. _`md usido e ferjmt-hesml tredsgmr pribm, e lmbisikd fust hm felm `kw pribm lisputms ED
EDR1R1 rmvm
rmvmdu
dumm bmdt
bmdtmr
mr
winn hm `edlnml.
EDR1 G 7. E rmspkdsihinity bmdtmr w`ksm fedeomr is rmspkdsihnm gkr omdmretido rmvmdums edl
2<. _`md usido e dmoktietml tredsgmr pribm, e lmtmrfidetikd fust hm felm ig bkfperehnm bkdtrknnido mxpmdsms is rmgmrrml tk es e [[[[[[.
suhstitutms erm eveinehnm mxtmrdenny. ED
EDR1R1 prprkg
kgit
it bbmmdt
dtmr
mr
EDR1 \
2=. Ferjmt hesml tredsgmr pribms erm fkst mggmbtivm gkr bkffkd `io`-bkst edl `io`-vknufm ?. Ed kroedizetikden udit w`ksm fedeomr is rmspkdsihnm gkr ebquirido, usido, edl lispksido
stedlerlizml smrvibms. kg essmts id krlmr tk fexifizm rmturd kd essmts is rmgmrrml tk es e(d) [[[[[.
EDR1 \ ED
EDR1R1 id idvm
vmst
stfm
fmdt
dt bmdt
bmdtmr
mr
27. Bkst-hesml tredsgmr pribms erm fkst mggmbtivm gkr bkffkd `io`-bkst edl `io`-vknufm
stedlerlizml smrvibms. 0. E situetikd id w`ib` fedeomrs pursum okens edl khambtivms t`et erm id t`m hmst idtmrmsts
EDR1 G kg e pertibuner smofmdt ret`mr t`ed id t`m hmst idtmrmsts kg t`m kroedizetikd es e w`knm is
2?. Dmoktietml tredsgmr pribms erm fkst epprkprietm bustkfizml `io`-vknufm edl `io`-bkst rmgmrrml tk es [[[[[[[[.
smrvibms. ED
EDR1R1 su suhk
hkpt
ptif
ifiz
izet
etik
ikd
d
EDR1 \
20. Ferjmt hesml tredsgmr pribms erm fkst epprkprietm bustkfizml `io`-vknufm edl `io`- 9. Ed kroedizetikden udit t`et prkvilms spmbigib tesjs gkr kt`mr idtmrden udits is rmgmrrml tk es
bkst smrvibms. e(d)[[[[[[.
EDR1 G ED
EDR1
R1 smsmrv
rvib
ibmm lm
lmpe
pert
rtfm
fmd
d
29. Bkst hesml tredsgmr pribms erm fkst epprkprietm gkr nkw bkst edl nkw vknufm smrvibms.
EDR1 \ 53. Ed kroedizetikden udit t`et pmrgkrfs fedeomfmdt ebtivitims, sub` es pmrskddmn smrvibms,
<3. Dmoktietml tredsgmr pribms erm fkst epprkprietm gkr nkw bkst edl nkw vknufm smrvibms. t`et hmdmgit t`m mdtirm kroedizetikd is rmgmrrml tk es e(d) [[[[[.
EDR1 G EDR11 elf
EDR elfidiidistr
streti
etivm
vm lmp
lmpert
ertfmd
fmdtt
<5. Ed elvedbm pribido eormmfmdt bed mnifidetm t`m pkssihinity kg lkuhnm texetikd kd
funtidetikden mxb`edoms kg okkls. 55. _`md kdm rmspkdsihinity bmdtmr usms e tredsgmr pribm tk tredsgmr okkls kr smrvibms tk
EDR1 \ edkt`mr rmspkdsihinity bmdtmr e [[[[[ is brmetml.
ED
EDR1R1 psmu
psmulk
lk-p
-prk
rkgi
gitt bm
bmdt
dtmr
mr
BKFSNM\IKD

5. \`m tredsgmr
hkttkf kg eut`krity,
kroed izetikd isrmspkdsihinity,
kg ed kroedizetikd rmgmrrml tk es edl lmbisikd-fejido rio`ts grkf t`m tkp tk t`m
es [[[[[. 58.
EDR1
EDR \`rmm
1 bkstypms
bkst kgl,
tredsgmr
t hesml,
hesm ferjmtpribms
ferjmt he sml,erm
hesml [[[[[[[,
, edl dmokt
dmoktiet[[[[[[[,
ietml
ml edl [[[[[.
ED
EDR1R1 lmbm
lmbmdt
dtre
reni
nize
zeti
tikd
kd
52. E hidlido bkdtrebt hmtwmmd e bkfpedy edl kdm kr fkrm detikden texido eut`kritims t`et
8. Id e lmbmdtrenizml kroedizetikd, t`m bkst khambtivm is rmgmrrml tk es e [[[[[. prkvilms t`m lmteins kg `kw tredsgmr pribms
pribms winn hm smt is rmgmrrml
rmgmrrml tk es e(d) [[[[[.
ED
EDR1R1 rmsp
rmspkd
kdsi
sihi
hini
nity
ty bmd
bmdtm
tmrr EDR11 elv
EDR elvedb
edbmm pri
pribid
bidoo eor
eormmf
mmfmdt
mdt

2. \`m ebbkudtido prebtibms t`et erm prebtibml hy e lmbmdtrenizml kroedizetikd erm rmgmrrml F]N\ISNM B@KIBM
tk es [[[[[. 5. _`ib` kg t`m gknnkwido is fkrm b`erebtmristib kg e lmbmdtrenizml t`ed e bmdtrenizml
EDR11 rmspkd
EDR rmspkdsih
sihini
inity
ty ebbkud
ebbkudtid
tido
o husidmss strubturm;
e. \`m girf
girf's
's mdvir
mdvirkdf
kdfmdt
mdt is
is stehnm
stehnm..
<. E rmspkdsihinity bmdtmr id w`ib` e fedomr `es kdny t`m eut`krity tk bkdtrkn bkst is h. \`mrm is nittnm bkdgilmdbm
bkdgilmdbm id nkwmr-nmvmn fedeomfmdt
fedeomfmdt tk fejm lmbisikds.
lmbisikds.
rmgmrrml tk es e(d) [[[[[. b. \`m gir
girff or
orkws
kws vmr
vmry
y quibj
quibjny.
ny.
EDR
DR11 bks kstt bmdt
bmdtmr
mr l. \`m gir
girff is rmn
rmneti
etivmn
vmny
y sfenn
sfenn..

Ak`edde` \`mrmsm W. Wmnuz

 e. quenity eulit rmpkrt b. pmrgkrfedbm mvenuetikd rmpkrt
8. Bksts kg lmbmdtrenizetikd idbnulm enn kg t`m gknnkwido mxbmpt h. rmspkdsihinity rmpkrt l. prkambt rmpkrt
e. fkrm mnehk
mnehkretm
retm ebbkudtido
ebbkudtido bkdtr
bkdtrkn
kn ssystmf
ystmfs.
s.
h. pktmdtien bksts kg pkkpkkrr lmbisikds. 53. \`m bkst khambt udlmr t`m bkdtrkn kg e fedeomr is bennml e(d) [[[[ bmdtmr.
b. elliti
ellitikde
kdenn tr
treid
eidido
ido bks
bksts.
ts. e. bkst b. rmspkdsihinity
l. snkw rmspkd
rmspkdsmsm tif
tifmm tk b`e
b`edoms
doms id nkben
nkben bkdlitikds
bkdlitikds.. h. rmvmdum l. idvmstfmdt

2. \redsgmr pribido is priferiny idburrml id 55. Id mvenuetido t`m pmrgkrfedbm kg e prkgit bmdtmr fedeomr, `m/s`m s`kunl hm mvenuetml kd
e. gkrmiod
gkrmiod bkrpkr
bkrpkretikds
etikds mxpkrtido
mxpkrtido t`mir prklubts.
prklubts. e. enn rmvmdums
rmvmdums edl
edl bksts t`et
t`et bed hm
hm trebml
trebml lirmbtny
lirmbtny tk t`m udit.
udit.
h. lmbmdtrenizml kroedize
kroedizetikds.
tikds. h. enn rmvmdums edl bksts udlmr `is/`mr bkdtrkn.
b. funtidetik
funtidetikden
den bk
bkrpkre
rpkretikds
tikds `melq
`melquertm
uertmrml
rml id tt`m
`m ].R. b. t`m veriehn
veriehnmm bksts
bksts edl t`m rmvmdum
rmvmdumss kg t`m
t`m ud
udit.
it.
l. bnk
bnksmn
smny
y `m
`mnl
nl bbkrp
krpkre
kretik
tikds.
ds. l. t`m sefm
sefm bksts edl
edl rmvmdums
rmvmdums kd w`ib`
w`ib` t`m udit
udit is mvenuetm
mvenuetml.
l.

<. Id e lmbmdtrenizml bkfpedy id w`ib` livisikds fey huy okkls grkf kdm edkt`mr, t`m 58. Ig e livisikd is smt up es ed eutkdkfkus prkgit bmdtmr, t`md okkls s`kunl dkt hm
tredsgmr pribido systmf s`kunl hm lmsiodml priferiny tk tredsgmrrml
e. idbrmesm
idbrmesm tt`m
`m bkdskn
bkdskniletm
iletml
l ven
venum
um kg idvmdtkry.
idvmdtkry. e. id et e bbks
kstt-h
-hes
esmml ttrred
edssgmr
gmr p
prrib
ibmm. b. id kr kut et bbks
kst-
t-he
hesm
sml
l tr
tred
edsg
sgmr
mr pr
prib
ibmm.
h. ennkw livisikd fedeomr
fedeomrss tk huy grkf kutsilmrs.
kutsilmrs. h. kut et e bkst-hesml tredsgmr pribm. l. tk kt`mr livisikds
livisikds id t`m sefm bkfpedy.
bkfpedy.
b. fidifizm
fidifizm t`mt`m lmormm
lmormm kg eu
eutkdkf
tkdkfyy kg liv
livisikd
isikd fedeomrs.
fedeomrs.
l. eil id t`m eppreise
eppreisenn edl fktivetikd
fktivetikd kg fed
fedeomri
eomrien
en pmrgk
pmrgkrfedb
rfedbm.
m. 52. Smrgkrfedbm mvenuetikd fmesurms id ed kroedizetikd
e. eggmbt
eggmbt t`m fktive
fktivetikd
tikd kg suhudit
suhudit fedeomr
fedeomrss tk tredsebt
tredsebt wit` kdm edkt`mr.
edkt`mr.
=. _`md t`m feakrity kg eut`krity is feidteidml hy tkp fedeomfmdt pmrskddmn, t`m h. enweys prkfktm oken bkdorumdbm.
bkdorumdbm.
kroedizetikd is seil tk hm b. erm nmss fktivet
fktivetido
ido tk fedeomrs
fedeomrs t`ed
t`ed kvmrenn
kvmrenn kroedizetik
kroedizetikden
den okens.
okens.
e. bmdtrenizml. b. bkfpksml kg bkst bmdtmrs. l. fust hm t`m
t`m sefm gkr
gkr enn fedeomr
fedeomrss tk mnifidetm
mnifidetm suhkpti
suhkptifizet
fizetikd.
ikd.
h. lmbmdtrenizml. l. mdoeoml id tredsgmr
tredsgmr pribido ebtivitims.
5<. E fedeomfmdt lmbisikd fey hm hmdmgibien gkr e oivmd prkgit bmdtmr, hut dkt gkr t`m
7. _`et tmrf ilmdtigims ed ebbkudtido systmf id w`ib` t`m kpmretikds kg t`m husidmss erm mdtirm bkfpedy. Grkf t`m kvmrenn bkfpedy vimwpkidt, t`is lmbisikd wkunl nmel tk
hrkjmd lkwd idtk rmpkrtehnm
rmpkrtehnm smofmdts, edl t`m bkdtrkn gudbtikd kg
kg e gkrmpmrskd, senms e. oken bkdorumdbm. b. suhkptifizetikd.
fedeomr, kr supmrviskr is mfp`esizml; h. bmdtrenizetikd. l. fexifizetikd.
e. rmspkdsihinity ebbkudtido b. bkdtrkn ebbkudtido
h. kpmretikds-rmsmerb` ebbebbkudtido
kudtido l. hulomtery ebbkudtido
ebbkudtido 5=. E feakr hmdmgit kg bkst-hesml tredsgmrs is t`et

?. Id e rmspkdsihinity ebbkudtido systmf, bksts erm bnessigiml idtk betmokrims kd t`m hesis kg e.
h. it is mesy
bksts bed tk
hmeeormm
ormm kdmle lmgid
fmesurml
fmesur lmgiditikd
itikd kg bkst.
ebburetmny. bkst.
e. gixm
gixml
l edl
edl ve
veri
rieh
ehnm
nm bkst
bksts.
s. b. el
elfi
fidi
dist
stre
reti
tivm
vm ed
edl
l dk
dkde
delf
lfid
idis
istr
tret
etiv
ivmm bbks
ksts
ts.. b. kpp
kppkrt
krtudi
udity
ty bksts
bksts bed hm
hm idbnulm
idbnulml.
l.
h. prifm edl kvmr`mel bks bksts.
ts. l. bkdtrknnehnm edl dkdbkdtrknnehnm bksts. l. t`my prkvilm
prkvilm idbmdti
idbmdtivms
vms tk
tk bkdtrkn
bkdtrkn bksts.
bksts.

0. _`md usml gkr pmrgkrfedbm mvenuetikd, pmriklib idtmrden rmpkrts hesml kd e 57. Ed idtmrden rmbkdbinietikd ebbkudt is dkt rmquirml gkr idtmrden tredsgmrs hesml kd
rmspkdsihinity ebbkudtido systmf s`kunl dkt e. ferjmt venum. b. dmoktietml pribms.
e. hm rmnetm
rmnetml
l tk t`m kroed
kroedize
izetik
tikd
d b`ert.
b`ert. h. luen pribms. l. bkst.
h. idbnulm ennkbetml gixml kvmr`mel.
b. idbnulm
idbnulm verie
veriedbms
dbms hmt
hmtwmmd
wmmd ebt
ebtuen
uen edl hulomtml
hulomtml bk
bkdtrknn
dtrknnehnm
ehnm bksts.
bksts. 5?. \`m fkst venil rmeskd gkr usido skfmt`ido kt`mr t`ed e gunn-bkst-hesml tredsgmr pribm
l. listi
listidouis
douis`
` hmtwmmd
hmtwmmd bkdtrknnehnm
bkdtrknnehnm ed
edl
l dkdbkdtrknne
dkdbkdtrknnehnm
hnm bksts.
bksts. hmtwmmd udits kg e bkfpedy is hmbeusm e gunn-bkst pribm
e. is typibe
typibenny
nny fkrm
fkrm bkstn
bkstnyy tk ifpnmf
ifpnmfmdt
mdt..
9. E [[[[ is e lkbufmdt t`et rmgnmbts t`m rmvmdums edl/kr bksts t`et erm udlmr t`m bkdtrkn kg h. lkms dkt mdsurm t`m bkdtrkn kg bksts kg e suppnyido udit.
e pertibuner fedeomr. b. is dkt eveineh
eveinehnm
nm udnmss
udnmss ferjmt-hes
ferjmt-hesml
ml pribms
pribms erm eveinehnm
eveinehnm..

Ak`edde` \`mrmsm W. Wmnuz

l. lkms dkt
dkt rmgnmbt
rmgnmbt t`m mxb
mxbmss
mss bepebity
bepebity kg tt`m
`m suppnyido
suppnyido udit.
udit. b. prkgits
prkgits iid
d t`
t`mm smnnido
smnnido livisikd
livisikd idbrmesm.
idbrmesm.
l. prkgits
prkgits id t`m smnnido
smnnido livisikd
livisikd edl t`m
t`m kvmrenn
kvmrenn bkrpkretikd
bkrpkretikd idbrmesm
idbrmesm..
50. \k evkil westm edl fexifizm mggibimdby w`md tredsgmrrido prklubts efkdo livisikds id
e bkfpmtitivm mbkdkfy, e nerom livmrsigiml bkrpkretikd s`kunl hesm tredsgmr pribms kd 87. Id ed idtmrden tredsgmr, t`m smnnido livisikd rmbkrls t`m mvmdt hy brmlitido
e. veriehnm bkst. b. gunn bkst. e. ebebbbku
kuddts rmbm
rmbmiive
vehn
hnmm edl BO
BOR.
R. b. gid
idis
is`m
`ml
l ok
okkl
klss edl ebb
bbkkud
udts
ts rmb
mbmi
mive
vehn
hnm.
m.
h. ferjmt pribm. l. prklubtikd bkst. h. BOR edl gidis`ml okkls. okkls. l. gidis`ml okkls edl
edl idtrebkfpedy senms.

59. E tredsgmr pribido systmf is ensk jdkwd es 8?. Id ed idtmrden tredsgmr, t`m huyido livisikd rmbkrls t`m tredsebtikd hy
e. idvmstfmdt bmdtmr ebbkudtido. b. rmspkdsihinity ebbkudtido. e. lmhitido eb ebbkudts rm
rmbmivehnm. b. lm
lmhitido iid
dtrebkfpedy BO
BOR.
h. e rmvmdum ennkbetikd ssystmf.
ystmf. l. e b`erom-hebj systmf.
systmf. h. brmlitido ebbkudts peyehnm.
peyehnm. l. brmlitido idvmdtkry.
idvmdtkry.

83. \`m fexifuf kg t`m tredsgmr pribm dmoktietikd redom is 80. \kp fedeomfmdt bed prmsmrvm t`m eutkdkfy kg livisikd fedeomrs edl mdbkureom ed
e. lmtmrfidml
lmtmrfidml hy t`m huyido
huyido livisikd.
livisikd. b. id
idgnumd
gnumdbml
bml kdny
kdny hy idtmrden
idtmrden bkst
bkst ge
gebtkrs
btkrs.. kptifen nmvmn kg idtmrden tredsebtikds hy
h. smt hy t`m smnnido l
livisikd.
ivisikd. l. dmoktietml hy t`m huyido edl smnnido livisikd.
livisikd. e. smnmbtido
smnmbtido pmrgkrfed
pmrgkrfedbmbm mvenuetikd
mvenuetikd fmesurms
fmesurms t`et erm
erm bkdsistmdt
bkdsistmdt wit` t`m eb`imvmfmd
eb`imvmfmdtt kg
kvmrenn bkrpkretm okens.
85. \`m prmsmdbm kg ilnm bepebity id t`m smnnido livisikd fey idbrmesm h. smnmbtido livisikd fedeomrs
fedeomrs w`k erm fkst bkdbmrdml
bkdbmrdml ehkut t`mir idliviluen
idliviluen
e. t`m idbrmfmd
idbrmfmdten
ten bkst
bkstss kg prklu
prklubtikd
btikd id tt`m
`m smnnido
smnnido livisikd
livisikd.. pmrgkrfedbm.
h. t`m ferjmt pribm gkr t`m okkl. b. prmsbrihid
prmsbrihido
o tredsgmr
tredsgmr pribms
pribms hmtwmmd
hmtwmmd smofmdts.
smofmdts.
b. t`m pribm
pribm t`et e huyido
huyido livisik
livisikd
d is winn
winnido
ido tk pe
peyy kd ed idtmrden
idtmrden tredsgm
tredsgmr.
r. l. smtti
smttido
do up enn kroediz
kroedizetikd
etikden
en udits es
es rmvmdum
rmvmdum bmdtmrs.
bmdtmrs.
l. e dmokti
dmoktietm
etml
l tredsg
tredsgmr
mr pr
pribm
ibm..
89. \k mvenuetm t`m pmrgkrfedbm kg idliviluen lmpertfmdts, idtmrlmpertfmdten tredsgmrs kg e
88. _`ib` kg t`m gknnkwido is e bkdsistmdtny lmsirehnm b`erebtmristib id e tredsgmr pribido prklubt s`kunl prmgmrehny
prmgmrehny hm felm et pribms
pribms
systmf; e. mquen tk t`m
t`m ferjmt
ferjmt pribm
pribm kg t`m
t`m prklubt.
prklubt.
e. systmf
systmf is vmry bbkfpnm
kfpnmx x tk hm t`m fk
fkstst geir ttk
k t`m huy
huyido
ido edl smnnido
smnnido ud
udits
its h. smt hy t`m rmbmivido lmpertfmdt.
h. mggmbt kd suhudit pmrpmrgkrfedbm
gkrfedbm fmesurms is dkt dkt mesiny lmtmrfidml b. mquen tktk gunny-ennkb
gunny-ennkbetml
etml bksts
bksts kg t`m prklub
prklubido
ido lmpertfm
lmpertfmdt.
dt.
b. systmf
systmf s`
s`kunl
kunl rmgnmbt
rmgnmbt kroed
kroedizeti
izetikden
kden okens l. mquen tk veriehnm
veriehnm bksts
bksts tk t`m prklubi
prklubido
do lmpertfm
lmpertfmdt.
dt.
l. tredsgmr
tredsgmr prib
pribmm rmfei
rmfeids
ds bkdstedt
bkdstedt gkr e ppmrikl
mrikl kg kg et nmes
nmestt twk ymers
ymers
23. Ennkbetido smrvibm lmpertfmdt bksts tk rmvmdum-prklubido lmpertfmdts is ed entmrdetivm
82. _it` twk eutkdkfkus livisikd fedeomrs, t`m pribm kg okkls tredsgmrrml hmtwmmd t`m tk
livisikds dmmls tk hm epprkvml hy e. rmspkdsihinity ebbkudtido. b. t`m usm kg bkst bmdtmrs.

e.
h. bk
bkrp
rpkr
hkt`kret
etmm fede
fedeom
livisikden omfm
fmdt
dt.
fedeo .
fedeomrs.
mrs. h. t`m usm kg prkgit bmdtmrs.
bmdtmrs. l. e tredsgmr pribido systmf.
b. hkt` livisik
livisikden
den fe
fedeomr
deomrss edl bkrpkre
bkrpkretm
tm fede
fedeomfmd
omfmdt.
t. 25. Mxtmrden gebtkrs bkdsilmrml id smttido tredsgmr pribms id funtidetikden girfs typibenny lk
l. bkrpkretm
bkrpkretm fedeomf
fedeomfmdt
mdt edl t`m
t`m fedeomr
fedeomr kg t`m h
huyido
uyido l
livisi
ivisikd.
kd. dkt idbnulm
e. t`m bkrpkretm
bkrpkretm idbkfm
idbkfm tex retms
retms id `kst bkudtri
bkudtrims
ms kg gkrmiod
gkrmiod suhsi
suhsilieri
lierims.
ms.
8<. \`m fidifuf pktmdtien tredsgmr pribm is lmtmrfidml hy h. gkrmiod fkdmtery mxb`edom
mxb`edom risjs.
e. idbrmfmdte
idbrmfmdtenn bksts
bksts id t`m
t`m smsmnnido
nnido livisikd.
livisikd. b. mdvirkdfmd
mdvirkdfmdten
ten pknibims
pknibims kg t`m `kst
`kst bkudtrims
bkudtrims kg gkrmiod
gkrmiod suhsilier
suhsilierims.
ims.
h. t`m nkwmst kutsilm pr pribm
ibm gkr t`m okkl. l. ebtikds
ebtikds kg bkfpmtitkrs
bkfpmtitkrs kg gkrmiod
gkrmiod suhsilieri
suhsilierims.
ms.
b. t`m mxtmdt
mxtmdt kg ilnm
ilnm bepebity
bepebity id t`m huyid
huyidoo livisikd.
livisikd.
l. dmoktietik
dmoktietikds
ds hmtwmmd
hmtwmmd t`t`mm huyi
huyido
do edl ssmnnid
mnnido
o livisikd.
livisikd. 28. Bkrpkretm texms edl teriggs erm pertibuner tredsgmr-pribido bkdbmrds kg
e. ididvm
vmst
stfm
fmdt
dt bbmd
mdtm
tmrs
rs..
8=. Es t`m idtmrden tredsgmr pribm is idbrmesml, h. funtidetikden bkrpkretikds.
bkrpkretikds.
e. kvmren
kvmrennn bkrpkret
bkrpkretmm prkgits
prkgits idbrme
idbrmesm.
sm. b. lilivi
visi
sikd
kd fede
fedeomomrs
rs..
h. prkgits id t`m huyido livisikd idbrmesm. l. lkfmstib
lkfmstib bkrpkret
bkrpkretikds
ikds idvknvm
idvknvml
l id ifpkrtido
ifpkrtido gkrmiod
gkrmiod okkls.
okkls.

Ak`edde` \`mrmsm W. Wmnuz

 e. $83,333 neromr b. $83,333 sfennmr
Bkfputmr Rknutikds Bkrpkretikd h. $<3,333 neromr l. t`m sefm
Bkfputmr Rknutikds Bkrpkretikd fedugebturms edl smnns verikus `io`-tmb` kggibm
eutkfetikd prklubts. \wk livisikds kg Kggibm Srklubts Idb. erm t`m Bkfputmr B`ip \redsgmr pribms erm gkr idtmrden usm kdny: mxtmrden prkgits erm dkt eggmbtml.
Livisikd edl t`m Bkfputmr Livisikd. \`m Bkfputmr B`ip Livisikd fedugebturms kdm
prklubt, e "supmr b`ip,"
b`ip," t`et bed hm usml
usml hy hkt` t`m Bkfputmr
Bkfputmr Livisikd edl kt`mr mxtmrden 27. Xmgmr tk Bkfputmr Rknutikds Bkrpkretikd. Ig e tredsgmr hmtwmmd t`m twk livisikds is
bustkfmrs. \`m gknnkwido idgkrfetikd is eveinehnm kd t`is fkdt`'s kpmretikds id t`m erredoml dmxt pmrikl et e pribm (kd <,333 udits kg supmr b`ips) kg $<3, tkten prkgits id t`m
Bkfputmr B`ip Livisikd1
Rmnnido pribm pmr b`ip Bkfputmr B`ip
e. rism hy livisikd
$83,333
$83,333 winnrml tk
bkfperml
bkfpe tk t`m prikr pmrikl.
pmrikl.
$=3
h. lrkp hy $<3,333 bkfperml
bkfperml tk t`m prikr pmrikl.
pmrikl.
Weriehnm bksts pmr b`ip b. lrkp hy $83,333
$83,333 bkfperml
bkfperml tk tk t`
t`mm prikr
prikr pmrikl.
pmrikl.
$83
l. rism hy
hy $03,333
$03,333 bkfperml
bkfperml tk t`m prikr
prikr pmrikl
pmrikl..
Gixml prklubtikd bksts
$73,333
$(<3 - 83)/udit * <,333 udits 6 $03,333
Gixml RO&E bksts
$93,333
2?. Xmgmr tk Bkfputmr Rknutikds Bkrpkretikd. Essufm, gkr t`is qumstikd kdny, t`et t`m
Fkdt`ny bepebity 53,333 b`ips Bkfputmr B`ip Livisikd is smnnido enn t`et it bed prklubm tk mxtmrden huymrs gkr $=3 pmr
Mxtmrden senms 7,333 b`ips udit. @kw wkunl kvmrenn bkrpkretm prkgits hm eggmbtml ig it smnns <,333 udits tk t`m Bkfputmr
Idtmrden senms 3 b`ips Livisikd et $<=; (Essufm t`et t`m Bkfputmr Livisikd bed purb`esm t`m supmr b`ip grkf ed
kutsilm suppnimr gkr $<=.)
Srmsmdtny, t`m Bkfputmr Livisikd purb`esms dk b`ips grkf t`m Bkfputmr B`ips Livisikd, e. dk mggmbt b. $83,333 lmbrmesm
hut idstmel peys $<= tk ed mxtmrden suppnimr
suppnimr gkr t`m <,333 b`ips
b`ips it dmmls meb` fkdt`.
fkdt`. h. $83,333 idbrmesm l. $93,333 idbrmesm
idbrmesm

22. Xmgmr tk Bkfputmr Rknutikds Bkrpkretikd. Essufm t`et dmxt fkdt`'s bksts edl nmvmns kg $=.33/udit * <,333 udits 6 $83,333 lmbrmesm id prkgit
kpmretikds id t`m Bkfputmr edl Bkfputmr B`ip Livisikds erm sifiner tk t`is fkdt`. _`et
is t`m fidifuf kg t`m tredsgmr pribm redom gkr e pkssihnm tredsgmr kg t`m supmr b`ip grkf kdm Lydefib Mdoidm Bkrpkretikd
livisikd tk t`m kt`mr; \`m Fktkr Livisikd kg Lydefib Mdoidm Bkrpkretikd usms =,333 berhurmtkrs pmr fkdt` id
e. $=3 b. $83 its prklubtikd kg eutkfktivm mdoidms. It prmsmdtny huys enn kg t`m berhurmtkrs it dmmls grkf
h. $<= l. $2= twk kutsilm suppnimrs et ed evmreom bkst kg $533. \`m Berhurmtkr Livisikd kg Lydefib
Mdoidm Bkrpkretikd fedugebturms t`m mxebt typm kg berhurmtkr t`et t`m Fktkr Livisikd
$83 is t`m idbrmfmdten idtmrden bkst kg t`m b`ip. rmquirms. \`m Berhurmtkr Livisikd is prmsmdtny kpmretido et its bepebity kg 5=,333 udits pmr
fkdt` edl smnns enn kg its kutput tk e gkrmiod ber fedugebturmr et $537 pmr udit. Its bkst
2<. Xmgmr tk Bkfputmr Rknutikds Bkrpkretikd. Essufm t`et dmxt fkdt`'s bksts edl nmvmns kg strubturm (kd 5=,333 udits) is1
kpmretikds id t`m Bkfputmr edl Bkfputmr B`ip Livisikds erm sifiner tk t`is fkdt`. _`et
is t`m fexifuf kg t`m tredsgmr pribm redom gkr e pkssihnm tredsgmr kg t`m b`ip grkf kdm Weriehnm prklubtikd bksts $?3
livisikd tk t`m kt`mr; Weriehnm smnnido bksts 53
e. $=3 b. $2= Enn gixml bksts 53
h. $<= l. $23 Essufm t`et t`m Berhurmtkr Livisikd wkunl dkt idbur edy veriehnm smnnido bksts kd udits
t`et erm tredsgmrrml idtmrdenny.
$<= is t`m mxtmrden pribm peil gkr t`m b`ip.
20. Xmgmr tk Lydefib Mdoidm Bkrpkretikd. _`et is t`m fexifuf kg t`m tredsgmr pribm

2=. udlmr
erm Xmgmr tk Bkfputmr Rknutikds
bkdsilmretikd Bkrpkretikd.
hy t`m twk \wk
livisikds1 $2= pkssihnm
edl tredsgmr pribms
$<3. Bkrpkretm prkgits(gkr <,333
wkunl hmudits) redom
e. $gkr
537e tredsgmr hmtwmmd t`m twk livisikds; b. $93
[[[[[[[[[[[ ig $2= is smnmbtml es t`m tredsgmr
tredsgmr pribm ret`mr t`ed $<3. h. $533 l. $?3
Ak`edde` \`mrmsm W. Wmnuz
 <8. Xmgmr tk _etts Bkrpkretikd. E tredsgmr pribm hesml kd gunn prklubtikd bkst wkunl hm smt
$533 rmprmsmdts t`m pribm et w`ib` t`m okkl bkunl hm khteidml mxtmrdenny. et [[[[[[[[[[[ pmr udit.
e. $3.?= b. $5.<=
29. Xmgmr tk Lydefib Mdoidm Bkrpkretikd. _`et is t`m fidifuf kg t`m tredsgmr pribm redom h. $8.53 l. $5.73
gkr e tredsgmr hmtwmmd t`m twk livisikds;
e. $97 b. $?3 \kten fedugebturido bksts 6 $(3.=3 + 3.8=) 6 $3.?=
h. $93 l. $537

$97 rmprmsmdts t`m mxtmrden senms pribm nmss t`m smnnido mxpmdsms t`et winn dkt hm idburrml. <2. Xmgmr tk _etts
[[[[[[[[[[[ Bkrpkretikd. E tredsgmr pribm hesml kd ferjmt pribm wkunl hm smt et
pmr udit.
e. $8.53 b. $5.73
<3. Xmgmr tk Lydefib Mdoidm Bkrpkretikd. Ig t`m twk livisikds eormm tk tredsebt wit` kdm h. $8.=3 l. $8.8=
edkt`mr, bkrpkretm prkgits winn
e. lrkp
lrkp hy $23,33
$23,333 3 pmr
pmr fkd
fkdt`.
t`. Ferjmt Sribm $8=3,333
h. rism hy $83,333 pmr fkdt`. Mxtmrden Renms 533,333 udits
b. ris
rismm hy
hy $
$=3,
=3,333
333 pmr fkd
fkdt`.
t`. Sribm pmr ]dit $8.=3/udit
l. rism kr genn
genn hy ed efkudt
efkudt t`et
t`et lmpmdls
lmpmdls kd t`m nmvmn
nmvmn kg t`m ttredsg
redsgmr
mr pribm.
pribm.
<<. Xmgmr tk _etts Bkrpkretikd. Ig t`m Snufhido Livisikd is kpmretml es ed eutkdkfkus
Rmnnido bksts kg $=3,333 ($53/udit) winn dkt hm idburrml. idvmstfmdt bmdtmr edl its bepebity is 533,333 gittidos pmr fkdt`, t`m pmr-udit tredsgmr pribm
is dkt nijmny tk hm hmnkw
_etts Bkrpkretikd e. $3
$3.?=. b. $8.53.
_etts Bkrpkretikd prklubms verikus prklubts usml id t`m bkdstrubtikd idlustry. \`m h. $5.73. l. $8.=3.
Snufhido Livisikd prklubms edl smnns 533,333 bkppmr gittidos meb` fkdt`. Xmnmvedt
idgkrfetikd gkr nest fkdt` gknnkws1 $8.=3 is t`m pribm t`et t`m gittido is sknl tk mxtmrden pertims.
\kten senms (enn mxtmrden) $8=3,333
Mxpmdsms (enn kd e udit hesm)1 <=. E bkfpedy `es twk livisikds, E edl H: meb` erm kpmretml es e prkgit bmdtmr. E b`eroms
Weriehnm fedugebturido $3.=3 H $2= pmr udit gkr meb` udit tredsgmrrml tk H. Kt`mr lete gknnkw1
Gixml fedugebturido .8= E's veriehnm bkst pmr udit $23
Weriehnm smnnido .23 E's gixml bksts $53,333
Gixml smnnido .<3 E's edduen senms tk H =,333 udits
Weriehnm O&E .5= E's edduen senms tk kutsilmrs =3,333 udits
Gixml O&E .=3
\kten $8.53 E is pneddido tk reism its tredsgmr pribm tk $=3 pmr udit. Livisikd H bed purb`esm udits et $<3
\kp-nmvmn fedeomrs erm tryido tk lmtmrfidm `kw e tredsgmr pribm bed hm smt kd e tredsgmr kg meb` grkf kutsilmrs, hut lkido sk wkunl ilnm E's gebinitims dkw bkffittml tk prklubido
53,333 kg t`m bkppmr gittidos grkf t`m Snufhido Livisikd tk t`m Het`rkkf Srklubts udits gkr H. Livisikd E beddkt idbrmesm its senms tk kutsilmrs. Grkf t`m pmrspmbtivm kg t`m
Livisikd. bkfpedy es e w`knm, grkf w`kf s`kunl Livisikd H ebquirm t`m udits, essufido H's ferjmt
is udeggmbtml;
<5. Xmgmr tk _etts Bkrpkretikd. E tredsgmr pribm hesml kd veriehnm bkst winn hm smt et e. ku
kuts
tsil
ilmm vmdl
vmdlkr
krss
[[[[[[[[[[[ pmr udit. h. Livisikd E, hut kdny et t`m veriehnm bkstbkst pmr udit
e. $3.=3 b. $3.9= b. Livisikd
Livisikd E, hut kdny
kdny udtin gixml
gixml bksts erm
erm bkvmrml,
bkvmrml, t`md s`kunl
s`kunl purb`esm
purb`esm grkf kutsilm
kutsilm
h. $3.03 l. $3.?= vmdlkrs
l. Livisikd
Livisikd E, id spitm
spitm kg t`m
t`m idbrmesml
idbrmesml tredsg
tredsgmr
mr prib
pribmm

Weriehnm bksts 6 $(3.=3 + 3.23 + 3.5=) 6 $3.9= Ridbm Livisikd E beddkt idbrmesm its senms tk kutsilmrs, it wkunl dkt hm prklubido t`m udits
sknl tk Livisikd H. Ellitikdenny, Livisikd H wkunl hm spmdlido ed ellitikden $53 pmr udit
Ak`edde` \`mrmsm W. Wmnuz
 grkf ed kutsilm skurbm: t`is wkunl rmlubm mxtmrden prkgits. Idtmrden u
ud
dits Mxtmrden u
ud
dits

<7. E smrvibm lmpertfmdt idbnulms w`ib` kg t`m gknnkwido; e. dk dk

h. yms dk
Seyrknn Srklubtikd b. dk yms
l. yms yms
e. yms dk
=2. Egtmr smrvibm lmpertfmdt bksts `evm hmmd ennkbetml, w`et is t`m giden stmp id lmtmrfidido
h.
b. yms
dk yyms
ms gunn prklubt bkst;
l. dk dk e. lmt
lmtmrf
mrfidm
idm lirm
lirmbt
bt fetmr
fetmrien
ien bbkst
kst
h. lmtmrfidm kvmr`mel eppnibetikd
eppnibetikd retms gkr rmvmdum-prklubido
rmvmdum-prklubido ermes
<?. Idlirmbt bksts s`kunl hm ennkbetml gkr enn kg t`m gknnkwido rmeskds mxbmpt tk b. lmt
lmtmrf
mrfidm
idm lir
lirmbt
mbt neh
nehkr
kr bkst
bkst
e. fktivetm fedeomrs. b. fktivetm omdmren elfidistretikd. l. lmtmrfidm
lmtmrfidm tkten smrvibm
smrvibm llmpert
mpertfmdt
fmdt bksts
h. lmtmrfidm t`m gunn bkbkst
st kg e prklubt. l. bkfperm entmrde
entmrdetivms
tivms gkr lmbisikd fejido.
=<. _`ib` kg t`m gknnkwido is dkt ed khambtivm gkr bkfputido gunn bkst;
<0. E smrvibm lmpertfmdt prkvilms spmbigib gudbtikden tesjs gkr kt`mr idtmrden udits. _`ib` e. tk rmgnmb
rmgnmbtt prklubtik
prklubtikd's
d's "geir
"geir s`erm
s`erm"" kg bksts
kg t`m gknnkwido ebtivitims wkunl dkt hm mdoeoml id hy e smrvibm lmpertfmdt; h. tk idstinn e bkdsilmretikd
bkdsilmretikd kg suppkrt bksts
e. purb`esido b. listrihutido b. tk rmgnmbt
rmgnmbt useom
useom kg smrvib
smrvibms
ms kd e geir
geir edl
edl mquitehnm
mquitehnm hesis
hesis
h. werm`kusido l. fedugebturido l. tk pprkv
rkvilm
ilm gkr bks
bkstt rm
rmbkv
bkvmry
mry

<9. Enn kg t`m gknnkwido khambtivms erm rmeskds tk ennkbetm smrvibm lmpertfmdt bksts tk ==. E retikden edl systmfetib ennkbetikd hesm gkr smrvibm lmpertfmdt bksts s`kunl rmgnmbt t`m
bkfputm gunn bkst mxbmpt tk bkst ebbkudtedt's bkdsilmretikd kg enn kg t`m gknnkwido mxbmpt
e. prkvil
prkvilmm idgk
idgkrfe
rfetik
tikd
d kd bkst rm
rmbkv
bkvmry
mry.. e. t`m ehinity
ehinity kg rmvmdum-p
rmvmdum-prklub
rklubido
ido lmpertfmd
lmpertfmdtsts tk hmer t`m enn
ennkbetm
kbetml
l bksts.
h. ehilm hy rmounetikds t` t`et
et fey rmquirm gunn bkstido id skfm idstedbms.
idstedbms. h. t`m hmdmgits rmbmivml hy t`m rmvmdum-prklubido lmpertfmdt grkf t`m smrvibmsmrvibm lmpertfmdt.
b. prkvilm
prkvilm idgkrf
idgkrfetikd
etikd kd bkdtrk
bkdtrknnehn
nnehnmm bksts.
bksts. b. e beusen rmnetikds`ip hmtwmmd
hmtwmmd gebtkrs
gebtkrs id t`m rmvmdum-prklubido lmpertfmdt edl bksts idburrml
idburrml id
l. rmgnmbt
rmgnmbt prklubt
prklubtikd's
ikd's "geir s`erm"
s`erm" kg bksts.
bksts. smrvibm lmpertfmdt.
l. enn kg t`m
t`m ehkvm
ehkvm erm
erm bkdsilm
bkdsilmret
retikd
ikds.
s.
=3. Enn kg t`m gknnkwido khambtivms erm rmeskds t`et smrvibm lmpertfmdt ennkbetikds bed
fktivetm fedeomrs mxbmpt tk =7. _`ib` kg t`m gknnkwido is dkt e fmt`kl gkr ennkbetido smrvibm lmpertfmdt bksts;
e. idsti
idstinn
nn e bkdsilmre
bkdsilmretikd
tikd kg su
suppkrt
ppkrt bksts
bksts id p
prklub
rklubtikd
tikd fedeomr
fedeomrs.
s. e. stmp fmt`kl b. lirmbt fmt`kl

h. mdbkureom prklubtikd fed

fedeomrs
eomrs tk `mnp smrvibm lmpertfmdts bkdtrkn bksts.
bksts. h. idlirmbt fmt`kl l. enomhreib fmt`kl
b. mdbkureom
mdbkureom t`m useom kg bmrte
bmrteid
id sm
smrvibm
rvibms.
s.
l. lmtmrfidm
lmtmrfidm livisikden
livisikden prkgitehin
prkgitehinity.
ity. =?. _`ib` smrvibm lmpertfmdt bkst ennkbetikd fmt`kl essiods bksts lirmbtny tk rmvmdum-
prklubido ermes wit` dk kt`mr idtmrfmlietm bkst
bkst pkkns kr ennkbetikds;
ennkbetikds;
=5. _`ib` kg t`m gknnkwido is e rmeskd gkr ennkbetido smrvibm lmpertfmdt bksts edl t`mrmhy e. stmp fmt`kl b. enomhreib fmt`kl
fktivetido fedeomfmdt; h. idlirmbt fmt`kl l. lirmbt fmt`kl
e. prkvil
prkvilms
ms gkr bkst
bkst rmbk
rmbkvmr
vmry
y
h. prkvilms rmnmvedt idgkrfe
idgkrfetikd
tikd id lmtmrfidido bk bkrpkretm-wilm
rpkretm-wilm prkgits omdmretml
omdmretml hy entmrdetivm =0. \`m kvmr`mel ennkbetikd fmt`kl t`et ennkbetms smrvibm lmpertfmdt bksts wit`kut
ebtikds bkdsilmretikd kg smrvibms rmdlmrml tk kt`mr smrvibm lmpertfmdts is t`m
b. fmmts rmounetikd
rmounetikdss id skfm pribi
pribido
do idsted
idstedbms
bms e. stmp fmt`kl. b. rmbiprkben fmt`kl.
l. rmgnmbts
rmgnmbts useom
useom kg smrvib
smrvibms
ms kd e ggeir
eir ed
edll mquitehnm
mquitehnm h
hesis
esis h. lirmbt fmt`kl. l. dkdm kg t`m ehkvm.
ehkvm.

=8. Rmrvibm lmpertfmdts prkvilm gudbtikden tesjs gkr w`ib` kg t`m gknnkwido; =9. _`ib` smrvibm lmpertfmdt bkst ennkbetikd fmt`kl essiods idlirmbt bksts tk bkst khambts
egtmr bkdsilmrido skfm kg t`m idtmrrmnetikds`ips kg t`m bkst khambts;

Ak`edde` \`mrmsm W. Wmnuz

e. stmp fmt`kl b. enomhreib fmt`kl h. ebtuen s`krt-rud udits hesml
hesml kd ebtuen retms.
h. idlirmbt fmt`kl l. lirmbt fmt`kl b. t`m smrvibm
smrvibm lmpertfmdt
lmpertfmdt's
's mxpmbtml
mxpmbtml bksts hesml
hesml kd mxpmbtml nkdo-rud
nkdo-rud usm kg bepebity
bepebity..
l. t`m smrvibm
smrvibm lmpertfmdt
lmpertfmdt's
's ebtuen bksts
bksts hesml kd ebtuen
ebtuen utinizetikd
utinizetikd kg smrvibms.
smrvibms.
73. _`ib` smrvibm lmpertfmdt bkst ennkbetikd fmt`kl utinizms e "hmdmgits-prkvilml"
redjido; 7?. _`ib` smrvibm lmpertfmdt bkst ennkbetikd fmt`kl prkvilms gkr rmbiprkben ennkbetikd kg
e. enomhreib fmt`kl b. stmp fmt`kl smrvibm bksts efkdo t`m smrvibm lmpertfmdt es wmnn es tk t`m rmvmdum prklubido
h. idlirmbt fmt`kl l. lirmbt fmt`kl lmpertfmdts;
e. enomhreib fmt`kl b. stmp fmt`kl
75._`ib` smrvibm lmpertfmdt bkst ennkbetikd fmt`kl essiods idlirmbt bksts tk bkst khambts h. idlirmbt fmt`kl l. lirmbt fmt`kl
egtmr bkdsilmrido idtmrrmnetikds`ips kg t`m bkst khambts;
Enomhreib fmt`kl Rtmp fmt`kl 70. \`m enomhreib fmt`kl
e. bkdsilmrs
bkdsilmrs enn idtmrrmnet
idtmrrmnetikds`
ikds`ips
ips kg t`m lmpertfmdts
lmpertfmdts edl rmgnmbts
rmgnmbts t`msm rmnetikds`i
rmnetikds`ips
ps id
e. dk dk mquetikds.
h. dk yms h. lkms dkt bkdsilmr idtmrrmnetikds`ips
idtmrrmnetikds`ips kg t`m lmpertfmdts
lmpertfmdts dkr rmgnmbt t`msm
t`msm rmnetikds`ips
b. yms yms id mquetikds.
l. yms dk b. is ensk rmgmrrm
rmgmrrmll tk es t`m "hmdmgi
"hmdmgits-pr
ts-prkvilm
kvilml"
l" redjido
redjido fmt`kl.
fmt`kl.
l. is dkt e smrvibm
smrvibm lmpertfm
lmpertfmdtdt bkst ennkbetikd
ennkbetikd fmt`kl.
fmt`kl.
78. _`ib` kg t`m gknnkwido fmt`kls kg essiodido idlirmbt smrvibm lmpertfmdt bksts
rmbkodizms kd e pertien hesis t`m rmbiprkben rmnetikds`ips efkdo t`m lmpertfmdts; 79. _`ib` smrvibm lmpertfmdt bkst ennkbetikd fmt`kl bkdsilmrs enn idtmrrmnetikds`ips kg t`m
e. stmp fmt`kl b. idlirmbt fmt`kl lmpertfmdts edl rmgnmbts t`msm rmnetikds`ips id mquetikds;
h. lirmbt fmt`kl l. enomhreib fmt`kl e. stmp fmt`kl b. enomhreib fmt`kl
h. idlirmbt fmt`kl l. lirmbt fmt`kl
72. \`m fkst ebburetm fmt`kl gkr ennkbetido smrvibm lmpertfmdt bksts is t`m
e. stmp fmt`kl. b. enomhreib fmt`kl. ?3. Ed eutkfktivm bkfpedy `es t`rmm livisikds. Kdm livisikd fedugebturms dmw
h. lirmbt fmt`kl. l. dkdm kg t`m ehkvm.
ehkvm. rmpnebmfmdts perts gkr eutkfkhinms, edkt`mr rmhuinls mdoidms, edl t`m t`irl lkms rmpeir edl
kvmr`eun wkrj kd e nidm kg trubjs. Enn t`rmm livisikds usm t`m smrvibms kg e bmdtren peyrknn
7<. \`m britmrie t`et erm fkst kgtmd usml tk lmbilm kd ennkbetikd hesms erm; lmpertfmdt. \`m hmst fmt`kl kg ennkbetido t`m bkst kg t`m peyrknn lmpertfmdt tk t`m verikus
Hmdmgits rmbmivml Geirdmss Beusen rmnetikds`ips kpmretido livisikds is
e. tkten nehkr `kurs idburrml
idburrml id
id t`m livisikds.
livisikds.
e. yms yms dk h. venum kg prklubtikd id t`m livisikds.

h.
b. yms
dk yyms
ms yyms
ms b.
l. lirmbt
lirmb
feb t nehkr
feb`id neh
`idm kr bksts
bksts
m `kurs
`kur idburrml
idbur
s usml id rml
id id
idvisikd
t`mikds.
t`m livis
li livisikds.
livis
s. ikds.
l. dk dk dk
?5. \`m ennkbetikd kg omdmren kvmr`mel bkdtrkn bksts tk kpmretido lmpertfmdts bed hm nmest
7=. \k ilmdtigy bksts t`et rmnetm tk e spmbigib prklubt, ed ennkbetikd hesm s`kunl hm b`ksmd austigiml id lmtmrfidido
lmtmrfidido
t`et e. idb
idbkfm
kfm kgkg e prklubt
prklubt kr gudb
gudbtik
tikden
den udit
udit..
e. lkms dkt `evm e beusm-ed
beusm-edl-mgg
l-mggmbt
mbt rrmneti
mnetikds`i
kds`ip.p. h. bksts gkr fejido fedeomfmdt's
fedeomfmdt's lmbisikds.
h. `es e beusm-edl-mggmbt rmnetikds`ip. b. bkbkst
stss kg prk
prklu
lubt
btss sk
sknl
nl..
b. bkdsilmrs
bkdsilmrs verie
veriehnm
hnm bbksts
ksts hut dkt
dkt gixml
gixml bksts
bksts.. l. bksts gkr okvmrd
okvmrdfmdt'
fmdt's "bkst-pnu
"bkst-pnus"
s" bkdtreb
bkdtrebts.
ts.
l. bkdsilmrs
bkdsilmrs lirmbt
lirmbt fetmrien
fetmrien edl lirmbt
lirmbt nehkr hut dkt fedugebtu
fedugebturido
rido kvmr`mel.
kvmr`mel.
Linnmr Bkrpkretikd
77. \`m gixml bksts kg smrvibm lmpertfmdts s`kunl hm ennkbetml tk prklubtikd lmpertfmdts Linnmr Bkrpkretikd `es t`rmm prklubtikd lmpertfmdts E, H, edl B. Linnmr Bkrpkretikd ensk
hesml kd `es twk smrvibm lmpertfmdts, Elfidistretikd edl Smrskddmn. Elfidistretikd bksts erm
e. ebtuen
ebtuen s`krt-rud
s`krt-rud utinize
utinizetikd
tikd hesml
hesml kd prml
prmlmtmrf
mtmrfidml
idml retms.
retms. ennkbetml hesml kd venum kg essmts mfpnkyml, edl Smrskddmn bksts erm ennkbetml hesml kd

Ak`edde` \`mrmsm W. Wmnuz

dufhmr kg mfpnkymms. Essufm t`et Elfidistretikd prkvilms fkrm smrvibm tk t`m kt`mr ??. Xmgmr tk Linnmr Bkrpkretikd. ]sido t`m stmp fmt`kl, w`et efkudt kg Elfidistretikd
lmpertfmdts t`ed lkms t`m Smrskddmn Lmpertfmdt. bksts is ennkbetml tk H (rkudl tk t`m dmermst lknner);
Lmpt. Lirmbt Bksts Mfpnkymms Essmt Wenum e. $?8,9?2 b. $5<=,9<7
Elfid. $933,333 8= $<=3,333 h. $895,098 l. $209,509
Smrskddmn 2=3,333 53 733,333
E ?33,333 5= 233,333 $933,333 * $(5=3,333/5,0=3,333) 6 $?8,9?2
H 833,333 = 5=3,333
B 8=3,333 53 033,333
?0. Xmgmr
bksts tk LinnmrtkBkrpkretikd.
is ennkbetml ]sido
B (rkudl tk t`m t`m stmp
dmermst fmt`kl, w`et efkudt kg Elfidistretikd
lknner);
?8. Xmgmr tk Linnmr Bkrpkretikd. ]sido t`m lirmbt fmt`kl, w`et efkudt kg Elfidistretikd e. $209,509 b. $895,098
bksts is ennkbetml tk E (rkudl tk t`m dmermst lknner); h. $5<=,9<7 l. $?8,9?2
e. $857,333 b. $800,333
h. $5=3,333 l. $=<,333 $933,333 * $(033,333/5,0=3,333) 6 $209,509

$933,333 * (233,333/5,8=3,333) 6 $857,333 ?9. Xmgmr tk Linnmr Bkrpkretikd. Essufm t`et Elfidistretikd bksts `evm hmmd ennkbetml edl
t`m henedbm id Smrskddmn is $073,333. _`et efkudt is ennkbetml tk E (rkudl tk t`m dmermst
lknner);
?2. Xmgmr tk Linnmr Bkrpkretikd. ]sido t`m lirmbt fmt`kl, w`et efkudt kg Smrskddmn bksts is
e. $852,97< b. $<23,333
ennkbetml tk H (rkudl tk t`m dmermst lknner);
h. $537,908 l. $3
e. $=3,333 b. $87,982
h. $<2,?=3 l. $=0,222
$073,333 * (5=/23) 6 $<23,333
$2=3,333 * (=/23) 6 $=0,222
03. Xmgmr tk Linnmr Bkrpkretikd. Essufm t`et Elfidistretikd bksts `evm hmmd ennkbetml edl
t`m henedbm id Smrskddmn is $073,333. _`et efkudt is ennkbetml tk H (rkudl tk t`m dmermst
?<. Xmgmr tk Linnmr Bkrpkretikd. ]sido t`m lirmbt fmt`kl, w`et efkudt kg Elfidistretikd
lknner);
bksts is ennkbetml tk B (rkudl tk t`m dmermst lknner);
e. $852,97< b. $537,908
e. $=?7,333 b. $530,333
h. $<23,333 l. $5<2,222
h. $ =<,333 l. $5=3,333

$073,333 * (=/23) 6 $5<2,222

$933,333 * $(033,333/5,8=3,333) 6 $=?7,333

?=. Xmgmr
bksts tk LinnmrtkBkrpkretikd.
is ennkbetml ]sidotkt`m
Smrskddmn (rkudl t`mstmp fmt`kl,
dmermst w`et efkudt kg Elfidistretikd
lknner); 05. Xmgmr tk Linnmr
Linnmr B
Bkrpkr
krpkretikd
etikd.. Essufm
Essufm t`et Elfidistre
Elfidistretikd
tikd bksts `evm hmmd ennkbetml
ennkbetml
edl t`m henedbm id Smrskddmn is $073,333. _`et efkudt is ennkbetml tk B (rkudl tk t`m
e. $?8,9?2 b. $5<=,9<7
dmermst lknner);
h. $895,098 l. $209,509
e. $852,97<
h. $<23,333
$933,333 * $(733,333/5,0=3,333) 6 $895,808
b. $807,77?
l. $5<2,222
?7. Xmgmr tk Linnmr Bkrpkretikd. ]sido t`m stmp fmt`kl, w`et efkudt kg Elfidistretikd
bksts is ennkbetml tk E (rkudl tk t`m dmermst lknner);
e. $?8,9?2 b. $5<=,9<7
EDR1 B
h. $895,098 l. $209,509
$073,333 * (53/23) 6 $807,77?
$933,333 * $(233,333/5,0=3,333) 6 $5<=,9<7
Enhmrt Bkrpkretikd

Ak`edde` \`mrmsm W. Wmnuz

Enhmrt Bkrpkretikd `es twk smrvibm lmpertfmdts1 Lete Srkbmssido edl e. $88=,333 b. $50?,=33
Elfidistretikd/Smrskddmn. \`m bkfpedy ensk `es t`rmm livisikds1 P, Y, edl Q. Lete h. $580,=?5 l. $833,333
Srkbmssido bksts erm ennkbetml hesml kd `kurs kg usm edl Elfidistretikd/Smrskddmn bksts
erm ennkbetml hesml kd dufhmr kg mfpnkymms. $733,333 * 5=/?3 6 $580,=?5
Lmpertfmdt Lirmbt bksts Mfpnkymms @kurs kg usm
Elfidistretikd/Smrskddmn $<33,333 53 2,233 0?. Xmgmr tk Enhmrt Bkrpkretikd. Essufm t`et Lete Srkbmssido bksts `evm hmmd ennkbetml
Lete Srkbmssido 0=3,333 = 5,533 edl t`m henedbm id Elfidistretikd is $733,333. ]sido t`m stmp fmt`kl, w`et efkudt is

P
Y <
2=
33
3,,3
33
33
3 2
53
= 5
8,,0
83
33
3 ennkbetml
e. $833tk ,33Q;
3 b. $85<,807
Q ==3,333 8= <,=33 h. $558,=33 l. $88=,333
Essufm t`et Lete Srkbmssido prkvilms fkrm smrvibm t`ed Elfidistretikd/Smrskddmn.
$733,333 * 8=/?3 6 $85<,807
08. Xmgmr tk Enhmrt Bkrpkretikd. ]sido t`m lirmbt fmt`kl, w`et efkudt kg Lete Srkbmssido
bksts is ennkbetml tk P (rkudl tk t`m dmermst lknner); Hermtte Bkrpkretikd
e. $5
$503,333 b. $3 Hermtte Bkrpkretikd `es twk smrvibm lmpertfmdts1 Lete Srkbmssido edl Smrskddmn. Lete
h. $589,775 l. $0<,?37 Srkbmssido prkvilms fkrm smrvibm t`ed lkms Smrskddmn. Hermtte Bkrpkretikd ensk `es twk
prklubtikd lmpertfmdts1 E edl H. Lete Srkbmssido
Srkbmssido bksts erm ennkbetml
ennkbetml kd t`m hesis kg essmts
$0=3,333 * (5,033/0,=33) 6 $503,333 usml w`inm Smrskddmn bksts erm ennkbetml hesml kd t`m dufhmr kg mfpnkymms.
Lmpertfmdt Lirmbt bksts Mfpnkymms Essmts usml
02. Xmgmr tk Enhmrt Bkrpkretikd. ]sido t`m lirmbt fmt`kl, w`et efkudt kg Lete Srkbmssido Lete Srkbmssido $5,333,333 5= $?33,333
bksts is ennkbetml tk Y (rkudl tk t`m dmermst lknner); Smrskddmn 233,333 0 823,333
e. $5=0,<?= b. $883,333 E =33,333 58 58=,333
h. $3 l. $532,=89 H 223,333 83 883,333

$0=3,333 * (8,833/0,=33) 6 $883,333 00. Xmgmr tk Hermtte Bkrpkretikd. ]sido t`m lirmbt fmt`kl, w`et efkudt kg Lete Srkbmssido
bksts is ennkbetml tk E (rkudl tk t`m dmermst lknner);
0<. Xmgmr tk Enhmrt Bkrpkretikd. ]sido t`m lirmbt fmt`kl, w`et efkudt kg Lete Srkbmssido e. $278,259 b. $8=2,782
bksts is ennkbetml tk Q (rkudl tk t`m dmermst lknner); h. $72?,705 l. $<<7,2??
e. $855,?7= b. $5=8,=<8
h. $3 l. $<=3,333 $5,333,333 * $(58=,333/2<=,333) 6 $278,259

$0=3,333 * (<,=33/0,=33) 6 $<=3,333 09. Xmgmr tk Hermtte Bkrpkretikd. ]sido t`m lirmbt fmt`kl, w`et efkudt kg Smrskddmn bksts
is ennkbetml tk H (rkudl tk t`m dmermst lknner);
0=. Xmgmr tk Enhmrt Bkrpkretikd. Essufm t`et Lete Srkbmssido bksts `evm hmmd ennkbetml e. $582,?=3 b. $558,=33
edl t`m henedbm id Elfidistretikd is $733,333. ]sido t`m stmp fmt`kl, w`et efkudt is h. $837,8=3 l. $50?,=33
ennkbetml tk P;
e. $8=?,5<2 b. $833,333 $233,333 * 83/28 6 $50?,=33
h. $558,=33 l. $50?,=33
Oredt Bkrpkretikd
$733,333 * 23/?3 6 $8=?,5<2 Oredt Bkrpkretikd listrihutms its smrvibm lmpertfmdt kvmr`mel bksts lirmbtny tk prklubido
lmpertfmdts wit`kut ennkbetikd tk t`m kt`mr smrvibm lmpertfmdts. Idgkrfetikd gkr Aeduery is
07. Xmgmr tk Enhmrt Bkrpkretikd. Essufm t`et Lete Srkbmssido bksts `evm hmmd ennkbetml prmsmdtml `mrm.
edl t`m henedbm id Elfidistretikd is $733,333. ]sido t`m stmp fmt`kl, w`et efkudt is Feidtmdedbm ]tinitims
ennkbetml tk Y; Kvmr`mel bksts idburrml $50,?33 $9,333
Ak`edde` \`mrmsm W. Wmnuz
 Rmrvibm prkvilml tk1
Feidtmdedbm Lmpt. 53%
]tinitims Lmpt. 83%
Srklubido Lmpt. E <3% 23%
Srklubido Lmpt. H <3% 73%

93. Xmgmr tk Oredt Bkrpkretikd. \`m efkudt kg ]tinitims Lmpertfmdt bksts listrihutml tk

Lmpt.
e. $H 2,7gkr
33Aeduery
. s`kunl hm (rkudlml tk t`m dmermst
b. $=lknner)
,<33.
h. $<,=33. l. $7,333.

Lmpertfmdts E edl H `evm e 815 retik kg kvmr`mel s`erido.

s`erido. \`is tredsnetms tk 8/2 kg t`m
mxpmdsms hmido ennkbetml tk Lmpertfmdt
Lmpertfmdt H, $9,333 * 8/2 6 $7,333.

95. Xmgmr tk Oredt Bkrpkretikd. Essufm idstmel Oredt Bkrpkretikd listrihutms t`m smrvibm
lmpertfmdt's kvmr`mel bksts hesml kd t`m stmp fmt`kl. Feidtmdedbm prkvilms fkrm smrvibm
t`ed lkms ]tinitims. _`ib` kg t`m gknnkwido is trum;
e. Ennkbetm
Ennkbetm feidtmd
feidtmdedbm
edbm mmxpmds
xpmdsmm tk Lmp
Lmpertfm
ertfmdts
dts E edl
edl H.
h. Ennkbetm feidtmdedbm mmxpmdsm
xpmdsm tk Lmpertfmdts E edl H edl t`m ]tinitims
]tinitims Lmpertfmdt.
b. Ennkbetm
Ennkbetm utinitims
utinitims mxpmdsm
mxpmdsm tk t`m Feidtmdedb
Feidtmdedbmm Lmpertf
Lmpertfmdt
mdt edl Lmpertfmdt
Lmpertfmdtss E edl H.
l. Dk
Dkdm
dm kg t`
t`mm ehk
ehkvm
vm..

98. Xmgmr tk Oredt Bkrpkretikd. ]sido t`m stmp fmt`kl, `kw fub` kg Oredt Bkrpkretikd’s
]tinitims Lmpertfmdt bkst is ennkbetml hmtwmmd Lmpertfmdts E edl H;
e. $9$ 9,933 b. $58,?<3
h. $53,033 l. $8?,?33

Feidtmdedbm is ennkbetml girst, edl 83% is ellml tk t`m krioiden utinitims bkst.
$9,333 + ($50,?33 * .83) 6 $(9,333 + 2,?<3) 6 $58,?<3.

92. Xmgmr tk Oredt Bkrpkretikd. Essufm t`et Oredt Bkrpkretikd listrihutms smrvibm
lmpertfmdt kvmr`mel bksts hesml kd t`m enomhreib fmt`kl. _`et wkunl hm t`m gkrfune tk
lmtmrfidm t`m tkten feidtmdedbm bksts;
e. F 6 $50,?33 + .53] b. F 6 $50,?33 + .23] + .<3E + .<3H
h. F 6 $9,333 + .83] l. F 6 $8?,?33
$8?,?33 + .<3E + .<3H

Ak`edde` \`mrmsm W. Wmnuz