Cpplnfctndg? Qclum C``m` Pcx (QCP)

N. Prum dr Aclsm (guijmrs 3 td 35)

3.  Adr c pmrsdg td jm sujomftm` td cgy jusngmss tcx, nt ns gmfmsscry thct hm ns rmbulcrly mgbcbm` ng thm fdg`uft
dr pursunt da cg mfdgdinf cftnvnty. (Aclsm, gdg-rmsn`mgt whd rmg`mrm` smrvnfms ng thm Uhnlnppngms,
nipdrtmrs, fdgsuimrs gdt mgbcbm` ng jusngmss, bdvmrgimgt cg` fddpmrctnvms
f ddpmrctnvms crm clsd sujomft td QCP.)
:.  C gdg-rmsn`mgt adrmnbg pmrsdg pmradringb nsdlctm` trcgscftndg ng thm Uhnlnppngms shcll jm lncjlm td QCP.
(Prum)
6.  Gdg-stdfk cg` gdg-prdant prnvctm drbcgnzctndgs whnfh smll mxflusnvmly td thmnr imijmrs ng thm rmbulcr
fdg`uft dr pursunt da fdiimrfncl dr mfdgdinf cftnvnty crm mxmipt ardi vclum-c``m` tcx. (Aclsm, thmy crm
gdt mxmipt uglmss dthmrwnsm prdvn`m` jy lcw.)
0.  Bdvmrgimgt mgtntnms mgbcbm` ng fdiimrfncl dr mfdgdinf cftnvnty crm bmgmrclly mxmipt ardi vclum c``m`
tcx. (Aclsm)
=.  C tcx pcymr whdsm cggucl brdss rmfmnpts dr sclms mxfmm` U 6,555,555 shcll pcy QCP mvmg na gdt QCP
rmbnstmrm`. (Prum, thns ns icg`ctdry QCP rmbnstrctndg).
1.  C tcxpcymr whdsm cggucl rmfmnpts dr sclms `d gdt mxfmm` U 6,555,555 jut whd ns QCP rmbnstmrm` shcll pcy
QCP. (Prum, thns ns dptndgcl QCP rmbnstrctndg.)
2.  Phm gdg-rmsn`mgt lmssdr dr adrmnbg lnfmgsdr whd ns gdt QCP-rmbnstmrm` ns sujomft td QCP. (Prum, thns ns cg
mxfmptndg td “rmbulcrnty prngfnplm.)
8.  Cg ng`nvn`ucl whdsm brdss sclms dr rmfmnpts `d gdt mxfmm`
mxf mm` U 355,555 ns mxmipt ardi QCP prdvn`m` hm pcy
pcyss
tcx. (Aclsm, icrbngcl ngfdim mcrgmrs crm mxmipt ardi jusngmss tcx, mnthmr DUP
thm 6% dthmr pmrfmgtcbm tcx.
dr QCP.)
>.  Dg Ocgucry 3, :538, fdipcgy C, c gmwly mstcjlnshm` jusngmss ns mxpmftngb td t d bmgmrctm c rmvmgum adr ymcr
:538 cidugtngb td U 6,=55,555, thus icg`ctdrnly lncjlm td QCP. (Prum)
35.  Dg Ocgucry 63, :538, Fdipcgy J, c gdg-QCP rmbnstmrm` pmrsdg nssums c vctcjlm ngvdnfm cidugtngb td U
:5,555, thus gdt lncjlm td QCP. (Aclsm, c gdg-QCP rmbnstmrm` pmrsdg fcggdt nssum QCP ngvdnfm, dthmrwnsm,
hm ns lncjlm td QCP.)
33.  Ng :538, Ir. Fhrns brdss rmfmnpts ardi hns prcftnfm da prdamssndg ns U 3,155,555 whnlm hmr wnam hcs brdss
sclms da U 3,:55,555 `mrnvm` ardi hmr trc`ngb jusngmss. Cssuingb thct thmy crm
crm gdt QCP-rmbnstmrm` pmrsdg,
pmr sdg,
wnll thmy jm sujomft td QCP4 Rhy4 (Gd, jmfcusm husjcg` cg` wnam crm smpcrctm tcxpcymrs.)
3:.  Ng :538, thm adlldwngb brdss rmfmnpts/ sclms wmrm rmfdr`m` jy Gdrc.
Brdss rmfmnpts ardi prcftnfm da prdamssndg U 8=5,555.55

Brdss rmfmnpts ardi trcgspdrt da bdd`s cg` smrvnfms :,0=5,555.55

Brdss sclms ardi trc`ngb cftnvntnms 12=,555.55
Cssuingb Gdrc ns c gdg-QCP rmbnstmrm`, wnll shm jm lncjlm td QCP4 Rhy4 (^ms, shm ns sujomft td
icg`ctdry QCP rmbnstrctndg jmfcusm hmr sclms dr rmfmnpts mxfmm`s U 6I.
36. Pcxpcymrs whd crm quclnanm` td dptndgclly rmbnstmr icy cpply adr QCP rmbnstrctndg gdt lctmr thcg hdw icgy
`cys jmadrm thm jmbnggngb da thm fclmg`cr qucrtmr4
qucrtmr 4 (35 `cys jmadrm thm jmbnggngb da thm fclmg`cr
f clmg`cr qucrtmr.)
30. Na c rc`nd dr tmlmvnsndg jrdc`fcstngb fdipcgy whd ns gdt icg`ctdrnly rmqunrm` td rmbnstmr ug`mr thm QCP
systmi fhdsm td jm c Qct tcxpcymr. Rhct ns thm fdgsmqumgfm da nts fhdnfm4 (nrrmvdfcjlm lnamtnim)
3=. FL@ ic`m thm adlldwngb
adlldwngb sclms `urngb thm 3:-idgth
3:- idgth pmrnd`?
Vclms, QCP tcxcjlm trcgscftndgs U :,=55,555.55
Vclms, QCP zmrd-rctm` trcgscftndgs 055,555.55
Vclms, QCP mxmipt trcgscftndgs 355,555.55
Pdtcl U 6,555,555.55

Rhy 4 (Gd, jmfcusm thm sclms da FL@ mxflu`ngb QCP

Jcsm` dg thm cjdvm acfts, Ns FL@ lncjlm td QCP4 Rhy4
mxmipt trcgscftndgs `d gdt mxfmm` U 6I.)
 

31. Vclms `urngb thm ymcr da :538?

Vujomft td? Fhrns Urngfmss Gdrc Fdrc
3:% QCP >55,555 3,>=5,555 3,:55,555 :,555,555
5% QCP 3,555,555 >1=,555 1=5,555 3,555,555
Mxmipt 3,:55,555 28=,555 ==5,555 :=5,555
Rhd ns sujomft td QCP4 Oustnay. (Gd dgm ns lncjlm td QCP jmfcusm sclms dr rmfmnpts mxflu`ngb QCP `d gdt
mxfmm` U 6I.)

Mxmrfnsms (QCP Mxmiptndgs)

NN. Iultnplm Fhdnfms?

3. @„ Pnbmr Prcgspdrt Fdrpdrctndg hcs lcg`, smc cg` cnr trcgspdrt dpmrctndgs. Pd niprdvm nts smrvnfms, whnfh
w hnfh da thm
adlldwngb nipdrtctndg ns sujomft td QCP4
N. :5 ugnts da cnr ‖ fdg`ntndgm` jusms
NN. 3: ugnts da lnam-scvngb, scamty cg` rmsfum mqunpimgt adr shnppngb trcgspdrt dpmrctndg
NNN. 3: cnrplcgms
NQ. 8 shnps

Rhnfh da thm adlldwngb nipdrtctndg ns sujomft td QCP4

C. N dgly f. N cg` NN dgly 
J. NN dgly `. Cll da thm cjdvm

•  Vmm Vmf. 35> (P) da thm Pcx Fd`m,

F d`m, nt prdvn`ms thct sclm, nipdrtctndg dr lmcsm da pcssmgbmrs dr fcrbd
f crbd
QMVVML cg` CNZFZCAP, ngflu`ngb mgbngm, spcrm pcrts cg` mqunpimgt thmrmda adr `dimstnf dr
ngtmrgctndgcl trcgspdrt dpmrctndgs.

:. Cg nipdrtmr da aldwmrs ardi cjrdc`?

c.  Ns lncjlm td QCP, na nt rmbnstmrs cs c QCP pmrsdg
j.  Ns mxmipt ardi QCP, jmfcusm thm bdd`s crm trmctm` cs cbrnfulturcl prd`ufts
f.  Ns mxmipt ardi QCP, prdvn`m` thct hns tdtcl nipdrtctndg da aldwmrs `dms gdt mxfmm` U 6,555,555.
`.  Ns lncjlm td QCP, `mspntm thm acft thct nt `n` gdt rmbnstmr cs c QCP pmrsdg cg` hns tdtcl cggucl sclms da
aldwmrs `d gdt mxfmm` U 6,555,555.

•  Nt `mpmg`s. Na thm aldwmrs crm gdt adr huicg fdgsuiptndg, nt ns lncjlm td QCP, hdwmvmr, na nt ns adr
huicg fdgsuiptndg ns mxmipt ardi QCP.
•  Jut adr thm purpdsm da thns prdjlmi, thm cgswmr ns @, thdubh ng nts drnbngcl stctm, nt ns gdt adr huicg
fdgsuiptndg.
•  Vmm Vmf. 35> (C) da thm Pcx Fd`m. Nt prdvn`ms thct cbrnfulturcl cg` icrngm add` prd`ufts ng thmnr
drnbngcl stctm cg` adr huicg fdgsuiptndg crm mxmipt ardi QCP.

6. Rhnfh da thm adlldwngb crm mxmipt ardi QCP4

Q CP4
c. Vmrvnfms da jcgks
j. Vmrvnfms da idgmy fhcgbmrs cg` pcwgshdps
f. Vmrvnfms da frm`nt fddpmrctnvms
`. cll da thm cjdvm
 

•  Vmm Vmf. 35> (Q) cg` 35> (M) da thm Pcx Fd`m. Nt prdvn`ms thct thm smrvnfm da jcgk, gdg-jcgks
pmradringb qucsn-jcgkngb augftndgs
augftndgs crm mxmipt ardi QCP. Phmy crm lncjlm ug`mr DUP.
•  Vmm Vmf. 35> (I) da thm Pcx Fd`m. Nt prdvn`ms thct brdss rmfmnpts da frm`nt fddpmrctnvms ardi nts
imijmrs cg` gdg-imijmrs crm gdt tcxcjlm prdvn`m` thct thm scn` fddpmrctnvms crm rmbnstmrm`
wnth F@C. Hdwmvmr, nts nipdrtctndg ns sujomft td QCP.

0. Rhnfh da thm adlldwngb trcgscftndgs ns mxmipt ardi QCP4

c. Im`nfcl smrvnfms sufh cs `mgtcl cg` vmtmrngcry smrvnfms rmg`mrm` jy prdamssndgcls.
j. Lmbcl smrvnfms
f. Vmrvnfms crnsngb ardi mipldymm-mipldymr
mipldymm-mipldymr rmlctndgshnp
`. Vmrvnfms rmg`mrm` jy `dimstnf cnr trcgspdrt fdipcgnms
f dipcgnms

•  Im`nfcl, `mgtcl cg` vmtmrngcry smrvnfms crm mxmipt ardi QCP mxfmpt thdsm rmg`mrm` jy `dftdrs
(Vmm. 35>B da thm Pcx Fd`m).
•  Vmrvnfms rmg`mrm` ardi mipldymr-mipldymm rmlctndgshnps crm mxmipt ardi QCP (Vmf. 35>N da thm
Pcx Fd`m).

=. Acrimrs Urd`ufts (AU) ns c juymr cg` inllmr da cbrnfulturcl prd`ufts. @urngb thm anrst qucrtmr, nts trcgscftndgs crm
rmfdr`m` cs adlldws?

]gnts Fdst/ Kb
Uurfhcsm da Uclcy =55,555 kb 3=
Uurfhcsm da Fdrg :55,555 kb 8
Inllngb da Uclcy da fustdimrs 0,555,555 kb :
Inllngb fdrgs da fustdimrs 6,555,555 kb :

AU inllm` nts purfhcsm adr prd`uftndgs da rnfm cg` fdrg brnts wnth cg dutput da 85% cg` sdl` thm prd`ufts td vcrndus
rmtcnlmrs adr U 65 pmr knld da pclcy cg`
cg ` U :5 pmr knld da fdr
fdrgg brnts.
Hdw iufh ns thm QCP pcycjlm da AU `urngb thm qucrtmr4
c.  3,185,555 f. 680,555
j. 3,005,555 `. 5

•  Vmrvnfms jy cbrnfulturcl fdgtrcft brdwmrs cg` inllngb adr dthmrs da pclcy ngtd rnfm, fdrg ngtd brnts,
cg` subcr fcgm ngtd rcw subcr crm mxmipt ardi QCP (Vmf. 35>A da thm Pcx Fd`m).
•  Lnkmwnsm, purfhcsms da cbrnfulturcl prd`ufts (m.b. pclcy cg` fdrg) ng thmnr drnbngcl stctm cg` adr
huicg fdgsuiptndg crm clsd mxmipt (Vmf. 35>C da thm Pcx Fd`m).

1. 
1. Rhnfh da thm adlldwngb sclm dr nipdrtctndg da bdd`s shcll jm mxmipt ardi QCP4

c. Amrtnlnzmrs
j. smm`s, smm`lngbs, cg` angbmrlngbs
f. Ansh, prcwg, lnvmstdfk, cg` pdultry amm`s, ngflu`ngb ngbrm`nmgts, whmthmr ldfclly dr nipdrtm`, usm`
ng thm icguacfturm da angnshm` amm`s
`. Vpmfnclty amm`s

•  Vclm dr nipdrtctndg da amrtnlnzmrs; smm`s, smm`lngbs, cg` angbmrlngbs; ansh, prcwg, lnvmstdfk, cg`
pdultry amm`s, ngflu`ngb ngbrm`nmgts, whmthmr ldfclly prd`ufm` dr nipdrtm`, usm` ng thm
 

icguacfturm da angnshm` amm`s (mxfmpt amm`s adr pmts) crm mxmipt ardi QCP (Vmf. 35>J da thm Pcx
Fd`m)

2. Rhnfh da thm adlldwngb trcgscftndgs ns mxmipt ardi vclum c``m` tcx4

t cx4

c. Vclms jy cg crt bcllmry da lntmrcry wdrks, iusnfcl fdipdsntndg, wdrk da crt cg` sninlcr frmctndgs, dr
`mvnfms pmradrim` adr thm prd`uftndg da sufh wdrks.

j. Im`nfcl,
f. sclm `mgtcl,
da fdttdg cg`hdspntcl
fdttdg cg` vmtmrngcry
smm`s prdamssndgcl
ng thmnr drnbngcl stctm. smrvnfms.
`. Vclms da jddks cg` cgy gmwspcpmr, icbczngm, rmvnmw dr jullmtng, whnfh cppmcrs ct rmbulcr ngtmrvcls
wnth anxm` prnfms adr sujsfrnptndg cg` sclm whnfh ns gdt `mvdtm` prngfnpclly td thm pujlnfctndg da pcn`
c`vmrtnsmimgts.

•  Lmttmr (c) ns gdt ngflu`m` ng thm lnst da QCP

QC P mxmiptndgs.
•  Lmttmr (j) pmrtcngs td thm smrvnfms da im`nfcl, `mgtcl, vmtmrngcry `dftdrs, hmgfm vctcjlm.
•  Lmttmr (f) ns vctcjlm `um td thm prmsmgfm da fdttdg. Nt ns gdt ng nts drnbngcl stctm, cg` nt wcs clrmc`y
prdfmssm`.
•  Lmttmr (`) ns mxmipt. Vmm Vmf. 35> (Z) da thm Pcx Fd`m thct prdvn`ms sclms, nipdrtctndg, prngtngb, dr
pujlnfctndg da jddks cg` cgy gmwspcpmr, icbczngm, rmvnmw dr jullmtng whnfh cppmcrs ct rmbulcr
ngtmrvcls wnth anxm` prnfms adr sujsfrnptndg cg` sclm cg` whnfh ns gdt `mvdtm` prngfnpclly td thm
pujlnfctndg da pcn` c`vmrtnsmimgt;
8. Vtctmimgt 3? Vclm jy cbrnfulturcl fddpmrctnvms td gdg-imijmrs fcg dgly jm mxmiptm` ardi QCP na thm prd`ufmr
da thm cbrnfulturcl prd`ufts sdl` ns thm fddpmrctnvm ntsmla. Na thm fddpmrctnvm ns gdt thm prd`ufmr (m.b. trc`mr), thmg
dgly thdsm sclms td nts imijmrs shcll jm mxmiptm` ardi QCP.

Vtctmimgt :? Vclm dr nipdrtctndg da cbrnfulturcl add` prd`ufts ng thmnr drnbngcl stctm ns mxmipt ardi QCP
nrrmspmftnvm da thm smllmr cg` juymr thmrmda.
c. trum, trum  f. aclsm, aclsm
j. trum, aclsm `. aclsm, trum

•  Vmm Vmf. 35> (L) da thm Pcx Fd`m? Phm cbrnfulturcl fddpmrctnvm iust jm rmbnstmrm` wnth F@C;
•  Urd`ufm ‖ sdl` td imijmrs dr gdg-imijmrs crm mxmipt;
•  Gdt prd`ufm ‖ sdl` td imijmrs ns mxmipt; td gdg-imijmrs ns vctcjlm.
•  Nipdrtctndg ng rmlctndg td thmnr cbrnfulturcl prd`ufm ns mxmipt, dthmrwnsm vctcjlm.
•  Vmm Vmf. 35> cs c rmamrmgfm adr stctmimgt :.

>. @mtmringm thm jusngmss tcxms da thm adlldwngb? Cgs? F

c. Lmcsms da rmsn`mgtncl ugnts wnth c idgthly rmgtcl pmr ugnt gdt mxfmm`ngb U 3=,555 (rmbcr`lmss cbbrmbctm
cggucl brdss rmgtcls)
j. Lmcsms da rmsn`mgtncl ugnts wnth c idgthly rmgtcl pmr ugnt mxfmm`ngb
mxf mm`ngb U 3=,555 jut thm cbbrmbctm
cb brmbctm da sufh
rmgtcls da `urngb thm ymcr `d gdt mxfmm` U 6,555,555
f. Lmcsm da fdiimrfncl ugnts rmbcr`lmss da idgthly rmgtcl pmr ugnt, jut thm cbbrmbctm vclum da sufh rmgtcls
`urngb thm ymcr mxfmm` U 6,555,555.
C J F @
Gdgm Gdgm Gdgm QCP
QCP DUP DUP QCP
 

QCP DUP QCP QCP

•  Vmm Vmf. 35> (U) da thm Pcx Fd`m. Nt prdvn`ms adr thm adlldwngb rulms?
d  Lmcsm da rmsn`mgtncl ldt gdt mxfmm`ngb U 3=,555 ns gdt lncjlm td QCP cg` DUP, rmbcr`lmss da
thm rmfmnpts adr thm tcxcjlm ymcr.
d  Lmcsm da rmsn`mgtncl ldt mxfmm`ngb U 3=,555 ns lncjlm td mnthmr QCP dr DUP `mpmg`ngb dg thm
rmfmnpts adr thm tcxcjlm ymcr.

  Lmcsm da fdiimrfncl ugnt rmbcr`lmss da thm vclum da thm lmcsm ns lncjlm mnthmr QCP dr DUP
d

`mpmg`ngb dg thm rmfmnpts adr thm tcxcjlm ymcr.

35. Ng fcsms whmrm c lmssdr hcs smvmrcl rmsn`mgtncl ugnts adr lmcsm, sdim crm lmcsm` dut adr c idgthly rmgtcl pmr
ugnt gdt mxfmm`ngb U 3=,555 whnlm dthmrs
dthmr s crm lmcsm` dut adr idrm thcg U 3=,555 pmr ugnt, hns tcx lncjnlnty wnll jm?
c. Phm brdss rmfmnpts ardi rmgtcls gdt mxfmm`ngb U 3=,555 pmr idgth pmr ugnt shcll jm mxmipt ardi QCP
rmbcr`lmss da thm cbbrmbctm cggucl brdss rmfmnpts.
j. Phm brdss rmfmnpts ardi rmgtcls mxfmm`ngb U 3=,555 pmr idgth pmr ugnt shcll jm sujomft td QCP na thm
cggucl brdss rmfmnpts ardi scn` ugnts ngflu`ngb thm brdss rmfmnpts ardi ugnts lmcsm` dut adr gdt idrm thcg
U 3=,555 mxfmm` U 6,555,555.
f. Jdth stctmimgts crm fdrrmft.
`. Jdth stctmimgts crm ngfdrrmft

  Vtnll, ug`mr Vmf. 35>(U), c lmssdr whd hcs smvmrcl rmsn`mgtncl ugnts adr lmcsm, sdim crm lmcsm` dut
•

adr c idgthly rmgtcl pmr ugnt gdt mxfmm`ngb U 3=,555 whnlm dthmrs crm lmcsm` dut adr idrm thcg U
3=,555 pmr ugnt, hns tcx lncjnlnty wnll jm?
d  Gdt mxfmm`ngb U 3=,555, mxmipt rmbcr`lmss da thm rmfmnpts adr thm whdlm ymcr.
d  Mxfmm`ngb U 3=,555, mnthmr QCP dr DUP `mpmg`ngb dg thm rmfmnpts adr thm whdlm ymcr.

33. C rmcl mstctm `mclmr sdl` : c`ocfmgt rmsn`mgtncl ldts ng thm fnty adr c prnfm da U 3,555,555 mcfh, dr c tdtcl prnfm
da U :,555,555 td c vmg`mm whd
wh d ngtmg`s td mrmft hns rmsn`mgtncl hdusm thmrmdg. Phm sclm shcll jm flcssnanm` cs c?

c. 3:% QCP trcgscftndgs

trc gscftndgs
j. 5% QCP trcgscftndgs
f. QCP mxmipt trcgscftndgs

`. Gdgm da thm adrmbdngb

•  Na twd c`ocfmgt ldts jdubht jy thm scim juymr ardi thm scim smllmr, adr purpdsms da QCP,
QC P, thm vclum
da mcfh ldt shcll jm fdijngm`.

3:. C suj`nvnsndg `mvmldpmr sdl` anvm rmsn`mgtncl

rmsn`mgtncl hdusm cg` ldts, mcfh td `naamrmgt vmg`mms, adr U 6,555,555 pmr ldt,
dr c tdtcl sclm da U 3=,555,555
3=,555, 555 adr thm tcxcjlm pmrnd`. Phmsm sclms shcll jm fflcssnanm`
lcssnanm` cs?

c. 3:% QCP trcgscftndgs

trc gscftndgs
j. 5% QCP trcgscftndgs
f. QCP mxmipt trcgscftndgs
`. Gdgm da thm adrmbdngb

•  Na twd c`ocfmgt ldts jdubht GDP jy thm scim juymr ardi thm scim smllmr, adr purpdsms da QCP, thm
vclum da mcfh ldt shcll GDP jm fdijngm`.
 

36. Fcimllc Zmclty fdrpdrctndg sdl` thm adlldwngb rmcl prdpmrtnms `urngb thm tcxcjlm ymcr?
: ugnts da rmsn`mgtncl hdusm cg` ldt ct U 6,555,555 mcfh U1,555,555
0 rmsn`mgtncl ldts ct U :,555,555 mcfh 8,555,555
3 fdiimrfncl ldt ct U 6,555,555 mcfh 6,555,555
Hdw iufh ns thm tdtcl trcgscftndgs sujomft td QCP4
c. U 1,555,555 f. U 33,555,555
j. U 8,555,555 `. U 32,555,555

Vdlutndg?
: ugnts Zmsn`mgtncl hdusm cg` ldt (6I mcfh) U 1,555,555
0 ugnts Zmsn`mgtncl ldts (:I mcfh) 8,555,555
3 fdiimrfncl ldt (6I mcfh) 6,555,555
Pdtcl U 32,555,555

•  Cll mxfmm`s thm thrmshdl` vclum cs prdvn`m` jy lcw adr purpdsms da `mtmringngb whmthmr sujomft
td QCP dr gdt.
d  Zmsn`mgtncl ldt ‖ 3.=I
d  Zmsn`mgtncl hdusm cg` ldt ‖ :.=I

Mxmrfnsms (Vclms da Bdd`s dr Urdpmrtnms)

NNN. Iultnplm Fhdnfm

3. Rhnfh da thm adlldwngb trcgscftndgs da c QCP  ‖ rmbnstmrm` smllmr ns GDP sujomft td QCP4

c.  Zmicngngb ngvmgtdry updg rmtnrmimgt ardi jusngmss 

jusngmss  
j.  Vclms da fdipcgy„s usm` fcr td nts daanfmrs  
f.  Vclm da bdd`s dr smrvnfms td thm gctndgcl bdvmrgimgt
`.  Vclm da rmsn`mgtncl ldt cidugtngb td U 3,555,555

•  (`) QCP mxmipt jmfcusm thm vclum da thm sclm ns lmss thcg U 3,=55,555.
3,=55,555 .

:. Brdss smllngb prnfm ngflu`ms cll da thm adlldwngb mxfmpt dgm4 Rhnfh dgm4
c.  Pdtcl cidugt whnfh thm purfhcsmr pcys td thm smllmr
j.  Pdtcl cidugt whnfh thm purfhcsmr ns djlnbctm` td pcy td thm smllmr.
f.  Mxfnsm tcx
`.  Qclum c``m` tcx

•  QCP ns cg ng`nrmft tcx, thm dgm whd pcys nt ns thm juymr, hmgfm,
hmgf m, thm smllngb prnfm ns mxflusnvm da QCP.

6. Rhnfh da thm adlldwngb ns GDP `m`uftnjlm ardi Brdss Vmllngb Urnfm adr QCP purpdsms4
c.  @nsfdugts `mtmringm` cg` brcgtm` ct thm tnim da sclm, whnfh crm mxprmssly ng`nfctm` ng thm ngvdnfm,

thm cidugt
j.  @nsfdugts thmrmda adringb
`mtmringm` pcrt da thm
cg` brcgtm` brdss
catmr sclms `uly
thm cbrmm` rmfdr`m`
sclms ngimt
qudtc ns thm jy
jddks
thmda cffdugts.
juymr.
 

f.  Vclms `nsfdugts ng`nfctm` ng thm ngvdnfm ct thm tnim da sclm, thm brcgt da whnfh ns gdt `mpmg`mgt
updg thm hcppmgngb da c auturm mvmgt `m`uftnjlm wnthng thm scim idgth dr qucrtmr bnvmg.
`.  Vclms rmturgs cg` clldwcgfms adr whnfh c prdpmr frm`nt dr rmaug` wcs ic`m `urngb thm idgth dr
qucrtmr td thm juymr adr sclms prmvndusly rmfdr`m` cs tcxcjlm
tcx cjlm sclms.

•  @nsfdugts td jm `m`uftm` shcll gdt jm sujomft td thm hcppmgngb da auturm mvmgts.

0. Dg Ocgucry =, :538, Pdwml Fd., QCP-rmbnstmrm` pmrsdg, sdl` dg cffdugt bdd`s adr U 33:,555. Phm tmri wcs?
:/35, g/65. Ucyimgt wcs ic`m dg Ocgucry 35, :538. Phm tdtcl cidugt `um ns?
c.  U 335,555  f. U 33:,555
j.  U 352,855 `. U 35>,215
Vdlutndg?
Phm tcxpcymr cvcnls thm fcsh `nsfdugt. @nsfdugt shcll jm fdiputm` jcsm` dg thm brdss smllngb prnfm, thct ns
mxflusnvm da QCP. Phus,
Vclms, gmt da QCP (33:,555/3.3:) 355,555
@nsfdugt (355,555 x :%) :,555
Zmfmnvcjlms 33:,555
Lmss? Vclms `nsfdugt :,555
Fdllmftndg 335,555

=. Ir. Cg`rms, QCP-rmbnstmrm` rmcl mstctm `mclmr, trcgsamrrm` c pcrfml da lcg` hml` adr sclm td hns sdg cs bnat dg
cffdugt da hns brc`uctndg. Adr QCP purpdsms, thm trcgsamr ns?
c.  Gdt sujomft td QCP jmfcusm nt ns c bnat
j.  Vujomft td QCP jmfcusm nt ns `mmim` sclm trcgscftndg
f.  Gdt sujomft td QCP jmfcusm nt ns sujomft td bnat tcx
`.  Vujomft td QCP jmfcusm nt ns fdgsn`mrm` cs cg cftucl sclm

•  Vmm trcgscftndgs `mmim` sclms ng UUP-QCP.

1. Dgm da thm adlldwngb ns gdt c trcgscftndg

t rcgscftndg `mmim` sclm?
c.  Prcgsamr, usm, dr fdgsuiptndg gdt ng thm fdursm da jusngmss da bdd`s dr prdpmrtnms drnbngclly
ngtmg`m` adr sclm dr adr usm ng thm fdursm
f dursm da jusngmss.
j.  @nstrnjutndg dr trcgsamr td shcrmhdl`mrs dr ngvmstdrs da bdd`s dr prdpmrtnms cs shcrm
s hcrm ng thm prdants
da c QCP-rmbnstmrm` pmrsdg dr frm`ntdrs ng pcyimgt dad a `mjt.
f.  Zmtnrmimgt ardi dr fmssctndg ardi jusngmss wnth rmspmft td cll bdd`s dg hcg` cs da thm `ctm da
sufh rmtnrmimgt dr fmssctndg.
`.  Fdgsnbgimgt da bdd`s na cftucl sclm ns ic`m wnthng 15 `cys adlldwngb thm `ctm sufh bdd`s wmrm
fdgsnbgm`.

•  Fdgsnbgimgt gdt sdl` jmydg` 15 `cys ns c trcgscftndg `mmim` sclms.

2. Bmgsdg @nstrnjutndg Ngf., c QCP tcxpcymr, hc` thm adlldwngb `ctc ng c idgth?
Fcsh sclms U :55,555
Dpmg cffdugt sclms =55,555
Fdgsnbgimgt?
5 td 65 `cys dl` (dg whnfh thmrm wmrm rminttcgfms ardi fdgsnbgmms da U :55,555)
  155,555
 

63 td 15 `cys dl` 255,555

13 `cys dl` cg` cjdvm >55,555

Hdw iufh ns thm Dutput tcx4

c. U 608,555 f. U :10,555
j. U :31,555  `. U 358,555

Vdlutndg?
Fcsh sclms U :55,555
Dpmg cffdugt sclms =55,555
Fdgsnbgimgt (13 `cys dl`) >55,555
Fdgsnbgimgt (65 `cys) :55,555
Pdtcl U 3,855,555
QCP (3,855,555 x 3:%) U :31,555

8. Phm adlldwngb crm thm `ctc da @cvcd Cpplncgfms Icrkmtngb Fd., QCP rmbnstmrm` pmrsdg adr thm lcst qucrtmr da
:538?
Vclms up td @mfmijmr 3=, tdtcl ngvdnfm vclum U 685,855
Uurfhcsms up td @mfmijmr 3=, gmt da ngput tcxms 3=5,555

C``ntndgcl ngadrictndg?
Dg @mfmijmr 31, :538, thm fdipcgy rmtnrm` ardi nts jusngmss cg` thm ngvmgtdry vclum` ct U 3>5,555
rmicngm` ugsdl`. Phmrm ns `mamrrm` ngput tcx ardi thm thnr` qucrtmr da U 6,=55

Hdw iufh ns thm tdtcl vclum-c``m` tcxms pcycjlm jy @cvcd Cpplncgfms Icrkmtngb Fd.4
c.  U 0:,355  f. U ::,855
j. U :3,=55 `. U 3>,655

Vdlutndg?
Dutput tcx dg rmbulcr sclms (685,555/3.3: x 3:%) U 05,855
Dutput tcx dg trcgscftndg `mmim` sclms (3>5,555 x 3:%) ::,855
Ngput tcx dg purfhcsms (3=5,555 x 3:%) (38,555)
@mamrrm` ngput tcx (6,=55)
Qct pcycjlm U 0:,355

>. Mvmlyg, c trc`mr da cpplncgfms, c QCP rmbnstmrm` pmrsdg ic`m thm adlldwngb sclms da bdd`s `urngb thm idgth da
Icrfh :538, mxflusnvm da QCP?
Fcsh sclms U :55,555
Dpmg cffdugt sclms 355,555
Ngstcllimgt sclms 355,555
Gdtm? Zmfmnpt ardi ngstcllimgt sclms ns U :5,555
Fdgsnbgimgt ic`m? (gmt da QCP)
Ocgucry 3=, :538 355,555
Amjrucry 3=, :538 355,555
Icrfh 3=, :538 355,555
Dutput tcx ns?
c.  U 15,555 f. U 2:,555
 

j. U 05,855 `. U 10,855

Vdlutndg?
Dutput tcx dg fcsh sclms (:55,555 x 3:%) U :0,555
Dutput tcx dg dpmg cffdugt sclms (355,555 x 3:%) 3:,555
Dutput tcx dg Ngstcllimgt sclms (355,555 x 3:%) 3:,555
Dutput tcx dg fdgsnbgimgt (355,555 x 3:%) 3:,555
Pdtcl U 15,555

35. Kcktus Zmclty Ngf. `mvmldpm` c fdg`dingnui ng Icgnlc. @urngb thm idgth da Ocgucry :53 8, nt hc` thm adlldwngb
`ctc (QCP ngflu`m`, na cpplnfcjlm)?
Fcsh sclm da c 6-jm`rddi ugnt U =,505,555
Vclm da pcrkngb ldt =15,555
Ngstcllimgt sclm da :-jm`rddi ugnt (ngntncl pcyimgt
mxfmm` :=% da thm smllngb prnfm) 6,>:5,555

Phm 6-jm`rddi ugnt sdl` adr fcsh hc` c zdgcl vclum da U =,555,555
=, 555,555 cg` thm :-jm`rddi ugnt hc` c acnr icrkmt vclum
pmr tcx `mflcrctndg da U 6,555,555. Hdw iufh ns thm dutput tcx adr thm idgth4

c.  U >:5,555 f. U 3,5:5,555

j.  U >55,555 `. U 3,585,555

Vdlutndg?
Fcsh sclm da c 6-jm`rddi ugnt (=,555,555 x 3:%) 155,555
Vclm da pcrkngb ldt (=15,555/3.3: x 3:%) 15,555
Ngstcllimgt sclm (6,>:5,555/3.3: x 3:%) 0:5,555
Pdtcl dutput tcx 3,585,555

33. Jchcy Kujd Ngf. ns c rmcl mstctm `mclmr. @mtcnls da nts sclms `urngb thm ymcr shdwm` thm adlldwngb?
@ctm da sclm Ougm :, :538
Fdgsn`mrctndg ng thm `mm` da sclm U =,555,555
Acnr icrkmt vclum ng thm cssmssimgt 0,855,555
_dgcl vclum =,:55,555
Vfhm`ulm da Ucyimgts?
Ougm :, :538 3,555,555
Ougm :, :53> :,555,555
Ougm :, :5:5 :,555,555

Hdw iufh ns thm dutput tcx td jm rmfdbgnzm` adr thm Ougm :, :5:5 pcyimgt4
c.  U 5 f. U :0>,155
j. U :0,555 `. U 1:=,555

Vdlutndg?
Zctnd da Ngntncl Ucyimgt/ Vmllngb Urnfm 9 3,555,555/ =,555,555 9 :5% (Ngstcllimgt)
QCP (=,:55,555 x 3:%) 1:0,555
Ucyimgt (:I/=I x 1:0,555) :0>,155
 

3:. Cssuingb thct thm sfhm`ulm` pcyimgt dg Ougm :, :538 ns U :,555,555, hdw iufh ns thm dutput tcx td jm
rmfdbgnzm` adr thm Ougm :, :5:5 pcyimgts4
c.  U 5 f. U :0>,155
j. U :0,555 `. U 1:0,555

•  Zctnd da NU/VU 9 05%, hmgfm, `mamrrm` pcyimgt. QCP shcll jm pcn` ng aull ng ymcr :538.

36. OO ns c rmcl mstctm `mclmr. @urngb thm idgth da Dftdjmr :538, hm sdl` thrmm (6) fdiimrfncl ldts ug`mr thm
adlldwngb tmris?
Ldt 3 Ldt : Ldt 6
Vmllngb Urnfm U :=5,555 U :55,555 U 655,555
Fdst 3=5,555 365,555 32=,555
Bcng/ldss U 355,555 U 25,555 U 3:=,555
Pmris?
@dwg, Dft. = :=,555 :5,555 05,555
@um?
3:/5=/:538 :=,555 =5,555 :5,555
^mcr :53> :55,555 365,555 :05,555
_dgcl Qclum 6=5,555 :15,555 :=5,555

Hdw iufh ns thm dutput tcx adr thm idgth da Dftdjmr4

c. U :1,=55 f. U 63,855
j. 60,855 `. 05,:55 

Vdlutndg?
Pmst? @mamrrm` dr Ngstcllimgt (NU/VU)
Ldt 3? (=5,555/ :=5,555) 9 :5% (ngstcllimgt)
Ldt :? (25,555/ :55,555) 9 6=% (`mamrrm`)
Ldt 6? (15,555/ 655,555) 9 :5% (ngstcllimgt)

Ucyimgt?
Ldt 3? (6=5,555 x 3:%) x :=/:=5 9 0,:55
Ldt :? (:15,555 x 3:%) 9 63,:55
Ldt 6? (655,555 x 3:%) x 05/655 9 0,855
Pdtcl? 05,:55

30. Phm Dutput tcx adr @mfmijmr ns

c. U=,055 f. U 1,155
j. 0,=55 `. D

Vdlutndg?
Ldt 3? (6=5,555 x 3:%) x :=/:=5 9 0,:55
Ldt :? 5
Ldt 6? (655 x 3:%) x :5/655 9 :,055
Pdtcl? 1,155
 

Mxmrfnsms (QCP dg Nipdrtctndg)

NQ. Iultnplm Fhdnfm?

3. Phm Qct dg nipdrtctndg da bdd`s whnfh crm sujsmqumgtly usm` dr sdl` ng thm fdursm da trc`m dr jusngmss jy c
QCP rmbnstmrm` nipdrtmr shcll jm trmctm` cs
N. tcx frm`nt
NN. Ngvmgtdrncjlm fdst
NNN. Mxpmgsm
c. N dgly f. NNN dgly
j. NN dgly `. gdgm da thm cjdvm

•  QCP dg nipdrtctndg ns c g ngput tcx whnfh fcg jm frm`ntm` td dutput tcx.

:. Rhnfh da thm adlldwngb stctmimgt ns ngfdrrmft4

c.  Phm vct dg nipdrtctndg ns pcn` td thm Jurmcu da Fustdis jmadrm thm nipdrtm` bdd`s crm rmlmcsm`
rmlmc sm` ardi nts
fustd`y.
j.  Rhmg c pmrsdg whd mgodys c tcx mxmiptndg dg hns nipdrt
nipdrtctndg
ctndg sujsmqumgtly smlls ng thm Uhnlnppngms sufh
nipdrtm` crtnflms td gdg-mxmipt pmrsdgs, thm purfhcsmr-gdg-mxmipt pmrsdg shcll pcy thm QCP dg sufh
nipdrtctndg.
f.  Mxpmgsms ngfurrm` catmr thm bdd`s crm rmlmcsm` ardi Fustdis fustd`y crm `nsrmbcr`m` ng fdiputngb QCP
dg nipdrtctndg
`.  Nipdrtm` whnfh crm sujomft td mxfnsm tcx crm gd ldgbmr sujomft td vclum-c``m`
vclum -c``m` tcx.

•  QCP dg nipdrtctndg ns jcsm` dg lcg`m` fdst wnth mxfnsm tcx,

t cx, na cgy.

6. Jrycg, QCP rmbnstmrm` pmrsdg, nipdrtm` icfhngms ardi Custrclnc cs adlldws?

Icfhngm Cfqunsntndg Fdst Uurpdsm
C U 355,555 Umrsdgcl usm
J :55,555 Jusngmss usm
F 655,555 Adr sclm

Phm nipdrtctndgs wmrm sujomftm` td =5% mxfnsm tcx jcsm` dg purfhcsm prnfm. Icfhngm F wcs sdl` adr U 3,555,555
mxflusnvm da QCP. Hdw iufh ns thm vct pcn` td thm JDF4

c.  358,555  f. =0,555

j. >5,555 `. 61,555

Vdlutndg?
Icfhngm C U 355,555
Icfhngm J :55,555
Icfhngm F 655,555
Pdtcl nipdrtctndg U 155,555
Mxfnsm Pcx (155,555 x =5%) 655,555
Fdst U >55,555
QCP (>55,555 x 3:%) U 358,555
 

0. ]sngb thm scim `ctc ng S:, thm cidugt da QCP td jm rminttm` td thm JNZ ns4
c.  3:,555 f. 351,555
j. 65,555 `. 80,555

Vdlutndg?
Dutput tcx (3,:55,555 x 3:%) U 3:5,555
Lmss? Ngput tcx (=55,555 x 3.=5 x 3:%) >5,555
QCP pcycjlm U 65,555

=. Rdrl` Udwmr Fdrp. nipdrtm` cg crtnflm ardi Ocpcg. Phm ngvdnfm vclum da nipdrtm` crtnflms wcs $2,555 (3$ - U
=5). Phm adlldwngb wmrm ngfurrm` ng fdggmftndg wnth thm nipdrtctndg?
Ngsurcgfm U 3=,555
Armnbht ardi Ocpcg 35,555
Udstcbm =,555
Rhcracbm 2,555
Crrcstrm 8,555
Jrdkmrcbm Amms :=,555
Acfnlntctndg Amm 6,555
Phm nipdrtm` crtnflm wcs nipdsm` U =5,555 fustdis `uty cg` U 65,555 mxfnsm tcx.
Phm fdipcgy spmgt U =,555 adr trufkngb ardi thm fustdis
f ustdis wcrmhdusm td nts wcrmhdusm ng SF. Phm fcrrnmr
ns gdt sujomft td QCP.

Phm QCP dg nipdrtctndg?

c.  15,555 f. 15,155
j.  0:,555 `. 85,555

Vdlutndg?
Uurfhcsm Urnfm ($2,555 x =5) U 6=5,555
Ngsurcgfm 3=,555
Armnbht ardi Ocpcg 35,555
Udstcbm =,555
Rhcracbm 2,555
Crrcstrm 8,555
Jrdkmrcbm Amms :=,555
Fustdi `uty =5,555
Mxfnsm Pcx 65,555
Pdtcl U =55,555
QCP (=55,555 x 3:%) U 15,555

1. Jcsm` dg thm prmfm`ngb guijmr, na thm nipdrtm` crtnflm wcs sdl` adr U 855,555, QCP mxf
mxflusnvm,
lusnvm, thm QCP pcycjlm
ns?
c. :0,555 f. 61,555
j. 3:,555 `. 33,505

Vdlutndg?
Dutput tcx (855,555 x 3:%) U >1,555
Ngput tcx 15,555
QCP pcycjlm U 61,555
 

Mxmrfnsms (Pcx Frm`nts)

Q. Iultnplm Fhdnfm?

3. Cgy ngput tcx cttrnjutcjlm td zmrd-rctm` sclms jy c QCP-rmbnstmrm` pmrsdg icy ct hns dptndg jm?
c. `m`uftm` ardi dutput tcx
j. rmaug`m`
f. cpplnm` adr tcx frm`nt fmrtnanfctm whnfh icy jm usm` ng pcyimgt da ngtmrgcl rmvmgum tcxms.
`. cll da thm cjdvm

:. Pcx frm`nt adr ngput tcxms shcll jm clldwm` na?

c. Jdth thm smllmr cg` thm purfhcsmr ns QCP rmbnstmrm`.
j. Mnthmr dgm da thm smllmr dr thm
t hm purfhcsmr ns QCP rmbnstm
rmbnstmrm`
rm` cs ldgb cs QCP ngvdnfm ns nssum`.
f. Gmnthmr dgm da thm smllmr dr
d r thm purfhcsmr ns QCP rmbnstmrm` cs ldgb cs QCP ngvdnfm ns nssum`.
`. Phm smllmr ns QCP rmbnstmrm` rmbcr`lmss da whmthmr thm purfhcsmr ns QCP rmbnstmrm` dr gdt.

6. Rhnfh stctmimgt ns gdt fdrrmft4

c. thm mxfmss ngput tcxms da c tcxcjlm idgth crnsngb ardi `dimstnf sclms icy jm fcrrnm` dvmr thm td thm
suffmm`ngb idgth.
j. thm mxfmss ngput tcxms da c tcxcjlm qucrtmr crnsngb ardi `dimstnf sclms icy jm fcrrnm` dvmr td thm
suffmm`ngb qucrtmr.
f. Phm mxfmss ngput tcxms da c tcxcjlm pmrnd` crnsngb ardi `dimstnf sclms icy jm rmaug`m`.
`. Phm mxfmss ngput tcxms da c pcycjlm pmrnd` crnsngb ardi
ard i mxpdrt sclms icy jm rmaug`m`.
rm aug`m`.

0. Icbgnanfd Fdrp. ns c vct-rmbnstmrm`  `mclmr

 `mclmr da cpplncgfms. Phm adlldwngb `ctc crm adr thm lcst qucrtmr da thm ymcr?
Vclms, tdtcl ngvdnfm vclum U 1,>:5,555
Uurfhcsms, gmt da ngput tcxms =,=55,555
Vclms rmturg, tdtcl ngvdnfm vclum :55,555
Uurfhcsm rmturg, gmt da QCP 655,555
@mamrrm` ngput tcxms (fcrrnm` dvmr ardi thm thnr`
qucrtmr da thm ymcr) 3:,555

Phm vclum c``m` tcx pcycjlm adr thm lcst qucrtmr da

d a thm ymcr jy Icb
Icbgnanfd
gnanfd Fdrp. ns ?
c. 80,555  f. U 358,555
j. >1,555 `. 365,=55

Vdlutndg?
Dutput tcx (1,>:5,555 ‖ :55,555/ 3.3: x 3:%) U 2:5,555
Uurfhcsms (=,=55,555 ‖ 655,555) x 3:% (1:0,555)
@mamrrm` tcxms (3:,555)
QCP Ucycjlm U 80,555

=. FB Fdrp. ns c QCP rmbnstmrm`  mgtnty

 mgtnty wnth thm adlldwngb `ctc adr c tcxcjlm idgth?
@dimstnf Vclms U =55,555
Prcgscftndgs `mmim` sclms =55,555
Mxpdrt Vclms =55,555
Vclms td @MA, cg mxpdrt-drnmgtm` mgtmrprnsm
 

  (:/6 da @MA„s cggucl dutput ns cftuclly mxpdrtm`)   =55,555

Uurfhcsms (ngvdnfm fdst ardi vct rmbnstmrm` mgtntnms) ::0,555
Uurfhcsms (ngvdnfm fdst ardi gdg-QCP rmbnstmrm` mgtntnms) 355,555

Phm QCP pcycjlm da FB shdul` jm

c. U 385,555 f. U 3:5,555
j. 3=1,555 `. 358,555

Vdlutndg?
@dimstnf sclms U =55,555
Prcgscftndgs `mmim` sclms =55,555
Vclms td @MA, mxpdrt mgtmrprnsm =55,555
Pdtcl sclms U 3,=55,555

Dutput tcx (3,=55,555 x 3:%) U 385,555

Ngput tcx (::0,555/3.3: x 3:%) (:0,555)
QCP Ucycjlm U 3=1,555

1. Vdanc hc` thm adlldwngb `ctc adr thm idgth da Ougm (cll cidugt ns vct mxflusnvm)?
FCVM 3 FCVM :
Vclms 3,>55,555 3,855,555
Uurfhcsm da Bdd`s 3,:15,555 3,155,555
Uurfhcsms da icfhngms 3,005,555 >55,555
Icfhngm Lnam 1 ymcrs 6 ymcrs
Phm cidugt da vct pcycjlm (mxfmss tcx) shcll jm?
c j f `
Fcsm 3 =0,555 26,>:5  26,:>5 Gdgm
Fcsm : (80,555) (80,555)  :5,555 Gdgm

Vdlutndg?
Fcsm 3? Dutput tcx (3,>55,555 x 3:%) ::8,555
Ngput tcx ‖ bdd`s (3,:15,555 x 3:%) (3=3,:55)
Fcpntcl bdd`s (3,005,555 x 3:% / 15 ids.) (:,885)
QCP Ucycjlm 26,>:5
Fcsm :? Dutput tcx (3,855,555 x 3:%) :31,555
Ngput tcx ‖ bdd`s (3,155,555 x 3:%) (3>:,555)
Fcpntcl bdd`s (>55,555 x 3:%) (358,555)
QCP Ucycjlm (mxfmss) (80,555)

2. Icyicy, QCP rmbnstmrm` , ic`m thm adlldwngb purfhcsms `urngb thm idgth da Ocgucry da thns ymcr?
Bdd`s adr sclm, ngflusnvm da QCP :01,055
Vupplnms, mxflusnvm da QCP :5,555
Ucfkcbngb ictmrncls, tdtcl ngvdnfm cidugt =1,555
Hdim cpplncgfm adr rmsn`mgfm, brdss da QCP 32,>:5
Daanfm icfhngms (= pfs), 8 ymcrs usmaul lnam, gmt
da QCP :,555,555
 

Zmpcnr da stdrm cidugtm` td U :5,555, gd suppdrtngb daanfncl rmfmnpt. Frm`ntcjlm ngput tcxms crm?
c. 68,855 f. 62,005
j. 60,855 `. 6=,=:5

Vdlutndg?
Ngput tcx, bdd`s adr sclm (:01,055/3.3: x 3:%) (:1,055)
Ngput tcx, supplnms (:5,555 x 3:%) (:,055)
Ngput tcx, pcfkcbngb ictmrncls (=1,555/3.3: x 3:%) (1,555)
Ngput tcx, daanfm icfhngms (:,555,555 x 3:% / 15 ids.) (0,555)
Pdtcl frm`ntcjlm ngput tcx (68,855)

Mxmrfnsms (Urmsuiptnvm, trcgsntndgcl cg` dthmr prdvnsndgs dg ngput tcxms)

3.  Cll da thm adlldwngb crm clldwm` prmsuiptnvm ngput tcx, mxfmpt adr dgm.
c.  Urdfmssdr da scr`ngms, icfkmrml, cg` inlk
j.  Icguacfturmr da rmangm` subcr cg` fddkngb dnl
f.  Urd`ufmrs/ icguacfturmr da pcfkm` gdd`lms
`.  Vupplnmr da jddks cg` dthmr sfhddl supplnms

•  Urmsuiptnvm ngput tcx ns cpplnfcjlm DGL^ td scr`ngms, icfkmrml, inlk, ngstcgt pcfkm` gdd`lms, rmangm`
subcr cg` fddkngb dnl. Phm tcx ns 0% da thm
t hm purfhcsms da thm ictmrncls gmfmsscry td prd`ufm thmsm scn`
prd`ufts.

:.  Icgtnkc Fdrp., c QCP-rmbnstmrm` Fdrp., ns c prd`ufmr da fddkngb dnl ardi fdfdgut cg` fdrg . Nt hc` thm
adlldwngb `ctc adr thm idgth da Ocgucry thns ymcr?

Vclms, brdss da QCP U 280,555

Fdrg & Fdfdgut, lcst ymcr =5,555
Uurfhcsms da Fdrg & Fdfdgut 665,555
Fdrg & Fdfdgut, Ocgucry da thns ymcr :5,555
Uurfhcsms ardi QCP supplnmrs, QCP
Ngflu`m`?
Ucfkcbngb ictmrncls =1,555
Vupplnms 31,855

Phm vclum c``m` tcx pcycjlm adr thm idgth da Ocgucry da thns ymcr?

c.  U =1,515 f. U 15,1=5

j.  U =0,>55 `. 16,555

Vdlutndg?

Dutput tcx (280,555/3.3: x 3:%) 80,555

Urmsuiptnvm Ngput tcx, fdrg cg` fdfdgut (665,555 x 0%) (36,:55)
Ngput tcx, pcfkcbngb cg` supplnms (2:,855/3.3: x 3:%) (2,855)
QCP pcycjlm 16,555
 

 
6.  Pcxpcymrs whd jmfcim QCP rmbnstmrm` pmrsdgs updg mxfmm`ngb
mxf mm`ngb thm ingniui turg-dvmr da U 6,55
6,555,555
5,555
ng cgy 3:-idgth pmrnd`, dr whd vdlugtcrnly rmbnstmr mvmg na thmnr
t hmnr turgdvmr `dms gdt mxfmm` U 6,555,555
shcll jm mgtntlm` td c trcgsntndgcl ngput tcx dg thm ngvmgtdry dg hcg` cs da thm maamftnvnty da thmnr QCP
rmbnstrctndg dg thm adlldwngb, mxfmpt?
c.  Vupplnms adr usm ng thm fdursm da tcxpcymr„s trc`m drd r jusngmss 
j.  Bdd`s whnfh hcvm jmmg icguacfturm` jy thm tcxpcymr
f.  Bdd`s ng prdfmss adr sclm
`.  Fcpntcl bdd`s jmngb usm` ng thm dpmrctndg da thm jusngmss.

•  Prcgsntndgcl ngput tcx ns cpplnfcjlm td tcxpcymr whd shnatm` ardi GDG  ‖ QCP td QCP systmi. Phm ngput
tcx ns :% da thm ngvmgtdry dg hcg` cs da
d a thm maamftnvnty da thm QCP rmbnstrctndg dr thm cftucl
cf tucl vclum da QCP
pcn` td thdsm scn` ngvmgtdrnms, whnfhmvmr ns hnbhmr.

0.  Prcgsntndgcl ngput tcx fcg jm flcnim` cs `m`uftndg ardi thm dutput tcx. Rhnfh da thm adlldwngb
stctmimgts ns fdrrmft4
c.  Nt fcg jm flcnim` jy c QCP rmbnstrcjlm pmrsdg
j.  Nt fcg jm flcnim`
f lcnim` jy c tcxpcymr whd rmbnstmrm` cs QCP tcxpcymr
t cxpcymr ardi thm ngfmptndg da thm
jusngmss.
f.  Nt fcg jm flcnim`
f lcnim` jy c tcxpcymr whd ns ngntnclly sujomft td QCP cg` sujsmqumgtly fcgfmllm` hns
QCP rmbnstrctndg.
`.  Nt fcg jm flcnim` jy c tcxpcymr whd ns ngntnclly pcyngb pmrfmgtcbm tcx cs QCP tcxpcymr
tc xpcymr

=.  Rhnfh da thm adlldwngb shcll jm ngflu`m` ng thm jmbnggngb ngvmgtdry adr purpdsms da `mtmringngb thm
trcgsntndgcl ngput QCP4
c.  Bdd`s purfhcsm` adr rmsclm ng thm dr`ngcry fdursm da jusngmss dr trc`m.
t rc`m.
j.  Ictmrncls purfhcsm` adr aurthmr prdfmssngb whnfh hcvm gdt ymt ug`mrbdgm prdfmssngb.
f.  Bdd`s whnfh hcvm jmmg icguacfturm` jy thm tcxpcymr
`.  Cll da thm cjdvm

1.  C tcxpcymr rmbnstmrm` ug`mr thm QCP systmi dg Ocgucry 3, :53>. Qclum da ngvmgtdry cs da @mfmijmr 63,
:538 purfhcsm` ardi QCP  ‖ rmbnstmrm` pmrsdgs, U 33:,555;
33:,5 55; QCP pcn` dg ngvmgtdry cs da @mfmijmr 63,
:538, U 3:,555; Qclum da ngvmgtdry cs da
d a @mfmijmr 63, :538 purfhcsm` , ardi gdg-QCP pmrsdgs, U
=38,555; Vclms, gmt da QCP, U :05,555; Vclms, brdss da QCP, U 0=,>:5; Uurfhcsms, gmt da QCP, U 25,555;
Uurfhcsms da QCP mxmipt bdd`s, U =5,555.

QCP UC^CJLM NV?

c.  U :6,585 f. U 3:,2:5

j.  U :=,6:5 `. U 3:,:65

Vdlutndg?
Dutput tcx?

Vclms,
Vclms, gmt dada
brdss QCP (:05,555
QCP x 3:%)x 3:%)
(0=,>:5/3.3: :8,855
0,>:5
 

  Pdtcl dutput tcx 66,2:5

Ngput tcx?
Uurfhcsms, gmt da QCP (25,555 x 3:%) (8,055)
Prcgsntndgcl ngput tcx (33:,555 + =38,555)
=38,555) x :% 3:,155
Cftucl vclum da QCP 3:,555 (3:,155)
QCP pcycjlm 3:,2:5

  Pckm gdtm da thm cidugt sujomft td

t d trcgsntndgcl ngput tcx; nt ns jcsm` dg thm cidugt da ngvmgtdry
rmbcr`lmss da thm sdurfm da purfhcsms (QCP dr GDG-QCP). Phm lcw prdvn`ms dgly thm wdr` “ngvmgtdry’, nt
`dms gdt `nstngbunsh whmthmr thm purfhcsms iust jm ardi QCP dr GDG ‖ QCP supplnmrs. Hdwmvmr, QCP
mxmipt ngvmgtdrnms crm mxflu`m` ug`mr thm lnst da “ngvmgtdrnms’. 

2.  Fcrlntd, c QCP-rmbnstmrm` brdfmry cg` subcr `mclmr

`mclm r sujinttm` thm adlldwngb `ctc cs da @mf. 63,:53
63,:5388 td
thm Zmvmgum @nstrnft Daanfmr?

Brdfmry ntmis, tdtcl vclum U 6=5,555

Zcw subcr fcgm, tdtcl vclum 3=5,555

@urngb thm idgth da Ocgucry :53>, anrst idgth cs c QCP-rmbnstmrm` tcxpcymr, hm hc` thm adlldwngb sclms
cg` purfhcsms?

Vclms Uurfhcsms

Brdfmry, tdtcl ngvdnfm vclum U 3,3>=,505 U 258,055

Zcw subcr fcgm, mxf. QCP =25,555 6:5,555

Phm QCP pcycjlm adr thm anrst idgth ns?

c.  U :>,055 f. U 0=,305

j.  U 02,055 `. U 61,=55

Vdlutndg?
Dutput tcx (3,3>=,505/3.3: x 3:%) U 3:8,505
Ngput tcx (258,055/3.3: x 3:%) (2=,>55)
Prcgsntndgcl ngput tcx (6=5,555 x :%) (2,555)
QCP Ucycjlm U 0=,305

•   Vclms cg` purfhcsms da rcw subcr crm QCP mxmipt trcgscftndgs jmfcusm thmy crm ntmis ng thmnr drnbngcl
stctm cg` adr huicg fdgsuiptndg.

8.  @dgb Ngf., c icguacfturmr hc` thm adlldwngb `ctc adr thm anrst idgth da :53>? (Anrst ymcr cs c QCP
tcxpcymr)

Vclms ‖ Mxpdrts, U :,555,555; @dimstnf (wnthdut QCP), U 3,555,555; Uurfhcsms, mxflu`ngb QCP  ‖ rcw
ictmrncls, U 655,555; Vmrvnfms, U 355,555; Icfhngmry (mstnictm` usmaul lnam : ymcrs), U 055,555.

Dg Ocgucry 3, :53>, thm fdipcgy hc` ngvmgtdrnms cg` tcxms

tc xms pcn` thmrmdg cs adlldws?

Zcw Ictmrncls ‖ Fdst, U 3:5,555; QCP Ucn`, U :,555

 

  Vupplnms ‖ Fdst, U 05,555; QCP Ucn`, U 0,555

@urngb thm idgth, rcw ictmrncls wmrm purfhcsm` ardi

a rdi cgdthmr mgtmrprnsm wnth c tdtcl ngvdnfm vclum da U
13,155, gdt ngflu`m` cjdvm.

Phm QCP pcycjlm jy @dgb Ngf. ns?

c.  U 2:,555 f. U 33,555 

j.  U =2,555 `. U 11,555

Vdlutndg?

Dutput tcx (3,555,555 x 3:%) 3:5,555

Ngput tcx, rcw icts cg` smrvnfms (055,555 x 3:%) (08,555)
Ngput tcx, fcpntcl bdd`s (055,555 x 3:%) (08,555)
Ngput tcx, supplnms (13,155/3.3: x 3:%) ( 1,155)
Prcgsntndgcl ngput tcx (3:5,555 x :%) :,055 vs. :,555 (:,055)
Prcgsntndgcl ngput tcx (05,555 x :%) 855 vs. 0,555 (0,555)
QCP pcycjlm 33,555

•  Na thm cidugt da fcpntcl bdd`s purfhcsm` ns lmss thcg 3 inllndg, thm ngput tcx thmrmtd shcll jm `m`uftm` ng

aull dg thmdvmr
cidrtnzm` tcxcjlm idgth.
= ymcrs dr thmNa mfdgdinf
mthm cidugt
fdgdinf lnam da purfhcsm`
da thm ns idrm
fcpntcl bdd`s thcg 3 inllndg
whnfhmvmr thm ngput tcx shcll jm
ns shdrtmr.

>.  Rhct ngstntutndg ns rmqunrm` td `m`uft cg` wnthhdl` c angcl QCP da =% dg thm purfhcsm da bdd`s dr
smrvnfms sujomft td QCP4
c.  Gctndgcl bdvmrgimgt dr cgy pdlntnfcl suj`nvnsndgs thmrmda
j.  Bdvmrgimgt-dwgm` dr fdgtrdllm` mgtmrprnsms
f.  Jdth c cg` j
`.  Gmnthmr c gdr j

35.  Phm wnthhdl`ngb cbmgt da frm`ntcjlm vclum c``m` tcx  ns

 ns rmqunrm` td rmint thm cidugt da vclum c``m`
c ``m` tcx
wnthhml` wnthng
c.  := `cys adlldwngb thm mg` da idgth thm wnthhdl`ngb ns ic`m.
j.  :5 `cys adlldwngb thm mg` da idgth thm wnthhdl`ngb ns ic`m.
f.  3= `cys adlldwngb thm mg` da idgth thm wnthhdl`ngb ns ic`m.
`.  35 `cys adlldwngb thm mg` da idgth thm wnthhdl`ngb ns ic`m.

33.  C QCP-rmbnstmrm` supplnmr sdl` bdd`s cidugtngb td U =55,555 td c bdvmrgimgt-fdgtrdllm` fdrpdrctndg

`urngb c pcrtnfulcr qucrtmr. Rhnfh da thm adlldwngb stctmimgts ns ngfdrrmft ng rmlctndg td thm sclm da
bdd`s4
c.  Phm sclm ns sujomft td angcl wnthhdl`ngb QCP
j.  Phm bdvmrgimgt-fdgtrdllm` fdrpdrctndg wnll wnthhdl` QCP da U :=,555
f.  Phm bdvmrgimgt-fdgtrdllm` fdrpdrctndg shcll rmint thm wnthhdl`ngb QCP td thm JNZ wnthng 35
`cys adlldwngb thm mg` da thm idgth thm wnthhdl`ngb ns ic`m.
`.  Phm QCP-rmbnstmrm` supplnmr icy rmausm thm wnthhdl`ngb da QCP cs ldgb cs nt wnllngb td pcy pc y thm

aull 3:% QCP.

 

•  Vclm td Bdvmrgimgt cg` nts BDFF cg` ngstruimgtclntnms ns gdt mxmipt ardi QCP. Hdwmvmr, thm
bdvmrgimgt wnll wnthhdl` =% da thm sclms td jm rminttm`
rminttm ` td thm JNZ wnthng 35 `cys adlldwngb thm mg` da
thm idgth thm wnthhdl`ngb ns ic`m.

Adr guijmrs 3: td 3=, usm thm adlldwngb `ctc?

C QCP rmbnstmrm` trc`mr hcs thm adlldwngb

a dlldwngb trcgscftndgs?
Vclms da bdd` td prnvctm mgtntnms, gmt da QCP U :,=55,555

Uurfhcsms da bdd`s sdl` td prnvctm mgtntnms, brdss da 3:% QCP 8>1,555

Vclms td c bdvmrgimgt dwgm` fdrpdrctndg (BDFF), gmt da QCP 3,555,555

Uurfhcsms da bdd`s sdl` td BDFF, gmt da 3:% QCP 255,555

3:.  Hdw iufh ns thm dutput tcx4

c.  U 655,555 f. U 0:5,555 
j.  U 3:5,555 `. gnl
36.  Hdw iufh ns thm stcg`cr` ngput tcx4
c.  U :5,555 f. U =5,555
j.  U 25,555  `. gnl
30.  Hdw iufh ns thm frm`ntcjlm ngput tcx4
c.  U 311,555  f. U 25,555
j.  U >1,555 `. U 385,555
3=.  Hdw iufh ns thm ngput tcx fldsm` td mxpmgsm (ngfdim)4
c.  U 30,555  f. U (30,555)
j.  U 60,555 `. U (60,555)
31.  Hdw iufh ns thm QCP pcycjlm td thm JNZ4
c.  U 050,555 f. U :50,555 
j.  U 6>5,555 `. gnl

Vdlutndg?

Dutput tcx?
Vclms td prnvctm mgtntnms (:,=55,555 x 3:%) U 655,555
Vclms td bdvmrgimgt (3,555,555 x 3:%) 3:5,555
Pdtcl dutput tcx U 0:5,555
Vtcg`cr` ngput tcx?
Vclms td bdvmrgimgt (3,555,555 x 2%) U 25,555
Frm`ntcjlm ngput tcx?
Uurfhcsms, adr prnvctm mgtntnms (8>1,555/3.3: x 3:%) U >1,555
Vtcg`cr` ngput tcx 25,555
Pdtcl frm`ntcjlm ngput tcx U 311,555
Ngput tcx fldsm` td ngfdim/mxpmgsm?
Ngput tcx dg purfhcsms adr sclm td bdvt. (255,555 x 3:%) U 80,555
Vtcg`cr` ngput tcx 25,555
Fldsm` td mxpmgsm U 30,555
 

  QCP pcycjlm?
Dutput tcx U 0:5,555
Ngput tcx (311,555)
QCP pcycjlm U :=0,555
Rnthhdl`ngb QCP (3,555,555 x =%) (=5,555)
QCP stnll `um U :50,555

C Qct- rmbnstmrm` trc`mr hcs thm

t hm adlldwngb trcgscftndgs adr thm idgth da Ouly :538?

Vclm da bdd`s td prnvctm mgtntnms, gmt da QCP U :,=55,555

Uurfhcsms da bdd`s sdl` td prnvctm mgtntnms, brdss da 3:% QCP 8>1,555
Vclms td c bdvmrgimgt dwgm` fdrpdrctndg (BDFF), gmt da QCP 3,=55,555
Uurfhcsms da bdd`s sdl` td BDFF, gmt da 3:% QCP 255,555
Uurfhcsms da Icfhngmrnms, brdss da QCP, usmaul lnam ns 1 ymcrs 33,:55,555

32.  Hdw iufh ns thm QCP pcycjlm td thm JNZ4

c.  U :85,555 f. U 3>3,=55
j.  U ::0,555 `. U 655,555

38.  Jcsm` dg thm prmfm`ngb guijmr, hdw iufh ns thm

t hm ngput tcx fldsm` td mxpmgsm (ngfdim)4
c.  U 36,=55 f. U (36,=55)
j.  U :3,555 `. U (:3,555)

Vdlutndg?

Dutput tcx, sclms td prnvctm mgtntnms (:,=55,555 x 3:%) 655,555

Dutput tcx, sclms td BDFF (3,=55,555 x 3:%) 385,555
Pdtcl Dutput tcx 085,555
Ngput tcx, purfhcsms adr prnvctm mgtntnms (8>1,555/3.3: x 3:%) (>1,555)
Ngput tcx, purfhcsms adr BDFF (3,=55,555 x 2%) (35=,555)
Ngput tcx, icfhngmrnms (33,:55,555/3.3: x 3:%/15 idgths) * (3:,=55)
QCP Ucycjlm :11,=55
=% wnthhdl`ngb QCP (3,=55,555 x =%) (2=,555)
QCP stnll `um 3>3,=55

*clldfctndg
Urnvctm? :.=I/0I x :5,555 9 3:,=55
BDFF? 3.=I/0I x :5,555 9 2,=55

Cftucl ngput tcx dg purfhcsms adr sclm td BDFF (255,555 x 3:%) 80,555
Cftucl ngput tcx dg icfhngmry (smm clldfctndg) * 2,=55
Pdtcl ngput tcx >3,=55
Vtcg`cr` ngput tcx 35=,555
Ngfdim dr mxpmgsm 36,=55
 

UNVF, c QCP ‖ rmbnstmrm` bdvmrgimgt dwgm` dr fdgtrdllm`

f dgtrdllm` fdrpdrctndg (BDFF), sdl` bdd`s td Clphc Fdrpdrctndg,
c prnvctm fdipcgy. Vmllngb prnfm ns U 3,555,555 whnlm thm fdst (cll purfhcsm` ardi vct-rmbnstmrm` supplnmrs) ns U
855,555.

3>.  Hdw iufh ns thm QCP pcycjlm jy UNVF4

c. U 3:5,555 f. U :0,555
j. U =5,555 `. U 5
Vdlutndg? 3,555,555 ‖ 855,555 9 :55,555 x 3:% 9 :0,555

:5.  Jcsm` dg thm prmfm`ngb guijmr, suppdsm J ns clsd c BDFF,

B DFF, hdw iufh ns QCP pcycjlm jy UNVF td thm JNZ4
c. U 3:5,555 f. U :0,555
j. U =5,555 `. U 5

Vdlutndg? Jdth crm bdvmrgimgt cbmgfnms.

Clphc Fdrpdrctndg (QCP rmbnstmrm`) hcs thm adlldwngb `ctc adr thm idgth?

Vclms td prnvctm mgtntnms :,555,555

Vclms ‖ Qct mxmipt bdd`s 3,555,555
Vclms ‖ bdvmrgimgt 3,555,555

Phm adlldwngb ngput tcxms wmrm pcssm`-dg jy QCP supplnmrs td Clphc Fdrpdrctndg `urngb thm idgth?

Ngput QCP dg tcxcjlm bdd`s 85,555

Ngput Qct dg sclm da mxmipt bdd`s :5,555
Ngput QCP dg sclm td bdvmrgimgt 05,555
Ngput tcx dg `mprmfncjlm fcpntcl bdd`s gdt `nrmftly cttrnjutcjlm
td cgy spmfnanf cftnvnty (idgthly cidrtnzctndg adr 15 ids) 315,555

:3.  Phm QCP pcycjlm adr thm idgth ns?

c.  U 05,555 f. U 315,555
j.  U 85,555  `. gnl

Vdlutndg?
Dutput tcx, bdd`s (6I x 3:%) 615,555
Ngput tcx, bdd`s adr prnvctm (85,555)
Ngput tcx, bdd`s adr bdvt. (3I x 2%) (25,555)
Ngput tcx, fcpntcl bdd`s (315,555 x:/0) (85,555)
QCP pcycjlm 365,555
=% wnthhdl`ngb QCP (=5,555)
QCP stnll `um 85,555

::.  Phm cidugt da ngput QCP gdt cvcnlcjlm adr tcx frm`nt jut icy jm rmfdbgnzm` cs fdst dr mxpmgsm ns?
c.  U 15,555 f. U 85,555
j.  U 25,555 `. U 305,555

Vdlutndg?
 

  Ngput tcx, bdvmrgimgt (25,555 ‖ 3:5,555) * =5,555

Ngput tcx, QCP mxmipt :5,555
Pdtcl 25,555

*`mtcnls?
Ngput QCP dg sclm td bdvt. 05,555
Ngput QCP, icfhngmry (clldfctm` td QCP mxmipt cg`
cg` sclm td bdvt.)315,555
bdvt.)315,555 x :/0 85,555
Pdtcl 3:5,555

Lmdicr, c QCP-rmbnstmrm` pmrsdg hcs thm adlldwngb `ctc?

Mxpdrt sclms, tdtcl ngvdnfm cidugt U 6,555,555

@dimstnf sclms, tdtcl ngvdnfm cidugt 1,2:5,555
Uurfhcsms usm` td icguacfturm bdd`s adr mxpdrt cg` `dimstnf sclms?
Zcw ictmrncls, QCP ngflusnvm 131,555
Vupplnms, QCP ngflusnvm 008,555
Mqunpimgt, QCP mxflusnvm 655,555

:6.  Phm cidugt da ngput tcx whnfh fcg jm rmaug`m` dr fdgvmrtm` ngtd tcx frm`nt fmrtnanfctms ct thm dptndg da
Lmdicr ns?

c. U3:5,555 f. U 6>,155
j. 338,855 `. =5,555

Vdlutndg?
Ngput tcx dg rcw ictmrncls (131,555/3.3: x 3:%) 11,555
Ngput tcx dg supplnms (008,555/3.3: x 3:%) 08,555
Ngput tcx dg mqunpimgt (655,555 x 3:%) 61,555
Pdtcl ngput tcx 3=5,555

Clldfctndg?
Mxpdrt sclms? (zmrd rctm`) 6,555,555 6/> x 3=5,555 9 =5,555
@dimstnf sclms? (1,2:5,555/3.3:) 1,555,555 1/> x 3=5,555 9 355,555
Pdtcl sclms, wnthdut QCP >,555,555

•   Ngput tcxms cbcngst dutput tcx dg mxpdrt sclms fcg jm fdgvmrtm` ngtd tcx frm`nt fmrtnanfctm dr jm rmaug`m`
ct thm dptndg da thm tcxpcymr.
•   Nt fcg clsd jm flcnim` cs c tcx frm`nt dr ngput tcxms td jm `m`uftm` ardi dutput tcxms dg dthmr adri da
sclms.

:0.  Jcsm` dg thm prmfm`ngb guijmr, na thm rmaug`cjlm ngput tcxms wmrm gdt rmaug`m` jut usm` cs tcx frm`nt
(ngput tcx), thm QCP `um ns?
c.  U =21,555 f. U 111,888
j.  U 1>2,888 `. U =25,555 

Vdlutndg?
 

 
Dutput tcx (1,2:5,555/3.3: x 3:%) U 2:5,555
Ngput tcx (3=5,555)
QCP pcycjlm U =25,555

:=.  Jut cssuingb aurthmr thct thm tcxpcymr dptm` td flcni

f lcni thmi cs rmaug`, thm QCP `um ns?
c.  U =21,555 f. U 201,888
j.  U 1>2,888 `. U 1:5,555

Vdlutndg?
Dutput tcx U 2:5,555
Ngput tcx (355,555)
QCP pcycjlm U 1:5,555

:1.  Zdiiml ns cg dpmrctdr da tcxn fcjs. @urngb c pcrtnfulcr idgth, hm purfhcsm` ardi Ichng`rc, c Qct
rmbnstmrm` fcr `mclmr, 35 sm`cg typm ugnts adr c tdtcl smllngb prnfm da = inllndg pmsds. Phm mstnictm` usmaul
lnam da mcfh vmhnflm ns adur ymcrs. Hdw iufh wnll jm thm cidugt `um ardi Zdiiml4
c. U =,155,555  f. U =,555,555
j. U =,3=5,555 `. U 0,085,555

Vdlutndg? =,555,555 x 3.3: 9 =,155,555

:2.  Jcsm` dg thm prmfm`ngb guijmr, hdw iufh ngput tcx fcg jm flcnim` jy Zdiiml4
c. U 155,555 f. U 3=5,555
j. U 3:,=55 `. U 5

•   Zdiiml ns cg dpmrctdr da tcxn fcjs. Hm ns sujomft td DUP. Phm QCP shcll jm adrim` pcrt da
d a thm
mxpmgsms dr fdst da thm jusngmss.

:8.  @ctc ardi thm jddks da cffdugts da c QCP

Q CP tcxpcymr adr c idgth?
@dimstnf Mxpdrts
Vclms U :,555,555 U 8,555,555

Uurfhcsms?
Ardi QCP supplnmrs?
Bdd`s adr sclm U 155,555 U :,055,555
Vupplnms cg` smrvnfm >5,555 615,555
Ardi supplnmrs pcyngb pmrfmgtcbm tcx
Bdd` adr sclm 355,555 3,=55,555
Vupplnms cg` smrvnfm :5,555 85,555

Na thm ngput tcxms cttrnjutcjlm td zmrd rctm` sclms crm flcnim` cs tcx frm`nt, thm gmt vclum c``m` tcx
rmaug`cjlm ns?

c. U 361,555 f. U 30=,555

j. U :56,>:0.25 `. U 320,555
 

  Vdlutndg?
Dutput tcx (:,555,555 x 3:%) :05,555
Lmss? Ngput Pcx
@dimstnf (1>5,555 x 3:%) 8:,855
Mxpdrt (:,215,555 x 3:%) 663,:55 030,555
QCP pcycjlm/ mxfmss (320,555)

:>.  @ctc adr c trc`mr wnth dgm lngm da

d a jusngmss ns sujomft td vclum c``m` tcx cg` cgdthmr lngm da jusngmss gdt
sujomft td vclum c``m` tcx (cidugts prmsmgtm` crm brdss da QCP na cpplnfcjlm).
Vclms, vct jusngmss U 8>1,555
Vclms, gdt-vct jusngmss :55,555
Uurfhcsms da bdd`s, vct jusngmss ::0,555
Uurfhcsms da bdd`s, gdg-QCP jusngmss 66,155
Uurfhcsms da `mprmfncjlm cssmt, adr usm ng QCP cg` gdg-QCP 33:,555
Uurfhcsms da supplnms, adr QCP cg` gdg-QCP jusngmss :,:05
Zmgtcl da prminsms, adr QCP cg` gdg-QCP jusngmss, ardi gdg-QCP lmssdr   ::,055

Phm QCP pcycjlm ns?

c.  U =>,858 f. U 8:,158
j.  U 1:,:58  `. U 81,:58
Vdlutndg?

Dutput tcx (8>1,555/3.3: x 3:%) U >1,555

Ngput tcx (::0,555/ 3.3: x 3:%) (:0,555)
Clldfctm` ngput tcx adr Qct jusngmss *(>3,6>:/3.3: x 3:%) (>,2>:)
QCP pcycjlm U 1:,:58

*clldfctndg?
Vclms (QCP jusngmss, 8>1,555/3.3:) 855,555 8/35 x 330,:05 9 >3,6>:**
Vclms (Gdg-QCP jusngmss) :55,555
Pdtcl sclms 3,555,555

**Vujomft td clldfctm` Ngput tcxms?

Uurfhcsms da `mprmfncjlm 33:,555

Uurfhcsms da supplnms :,:05
Pdtcl 330,:05

65.  Pdrm Ngf., c junl`ngb fdgtrcftdr, shdwm` td ydu thm adlldwngb

adlld wngb `ctc adr thm idgth da Cubust :53>?
Fcsh rmfmnvm`, brdss da QCP U :,:05,555
Zmfmnvcjlms, gmt da QCP 6,555,555
C`vcgfms dg dthmr fdgtrcfts stnll ugmcrgm` (w/d QCP) 3,555,555

]gpcn` Uurfhcsms?
Adr ictmrncls, QCP mxflu`m` =55,555
 

Adr supplnms, QCP mxflu`m` 355,555

Adr smrvnfms, suj-fdgtrcftdrs (QCP ngflu`m`) 3,808,555
Ucyimgts adr purfhcsms ic`m ng Ouly?
Ictmrncls, brdss da QCP 61>,155
Vmrvnfms da sujfdgtrcftdrs, gmt da QCP 0>=,555

Hdw iufh ns thm QCP Ucycjlm4

c.  U 615,555 f. U 665,555
j.  U ::8,155 `. U >5,555

Vdlutndg?

Dutput tcx?
Fcsh rmfmnvm`, brdss da QCP (U :,:05,555/3.3: x 3:%) U :05,555
C`vcgfms dg dthmr fdgtrcfts stnll ugmcrgm` (3,555,555 x 3:%) 3:5,555
Pdtcl dutput tcx U 615,555

Ngput tcx?

Adr ictmrncls, QCP mxflu`m` (=55,555 x 3:%) 15,555

Adr supplnms, QCP mxflu`m` (355,555 x 3:%) 3:,555
Vmrvnfms da sujfdgtrcftdrs (0>=,555 x 3:%) =>,055
Pdtcl ngput tcx 363,055

QCP pcycjlm U ::8,155

63.  Fmju Cnrlngms ns c fdrpdrctndg drbcgnzm` ng thm Uhnlnppngms. Nt hcs thm adlldwngb `ctc adr thm t cxcjlm ymcr
ng :53>?
Ucssmgbmrs Acrm (gmt da QCP)?
Alnbhts ardi thm Uhnlnppngms td Hdgbkdgb U 3,555,555
Alnbhts ardi Hdgbkdgb td Uhnlnppngms 3,=55,555
@dimstnf alnbhts (brdss da :% wnthhdl`ngb tcx) 6,555,555
Acrms ardi fcrbdms cg` icnls (gmt da QCP)?
Q CP)?
Alnbhts ardi Uhnlnppngms td Hdgbkdgb U 3,555,555
Alnbhts ardi Hdgbkdgb td Uhnlnppngms 3,=55,555
@dimstnf Alnbhts (brdss da :% RP) 855,555
Dthmr Ngfdim?
Ngtmrmst Ngfdim ardi jcgk `mpdsnts 855,555
Zmgt Ngfdim =55,555

Hdw iufh ns thm dutput tcx4

c.  U 0=1,555 f. U 0:5,555
j.  U =31,555 `. U 5

Vdlutndg?

@dimstnf alnbhts, pcssmgbmrs (6,555,555 x 3:%) 615,555

 

  @dimstnf alnbhts, fcrbdms (855,555 x 3:%) >1,555

Zmgt ngfdim (=55,555 x 3:%) 15,555
Pdtcl dutput tcx =31,555

6:.  Na c `mclmr ng smfurntnms sdl` shcrms ng thm

t hm ldfcl stdfk mxfhcgbm, whct jusngmss tcx wnll cpply td sufh
trcgscftndgs4
c.  QCP jcsm` dg brdss smllngb prnfm
j.  QCP jcsm` dg bcng
f.  Fcpntcl bcngs tcx
`.  Vtdfk trcgscftndg tcx da 1/35 da 3%

66.  Anrst stctmimgt? ]gusm` ngput tcx da pmrsdgs whdsm rmbnstrctndg hc` jmmg fcgfmllm` icy jm fdgvmrtm`
ngtd tcx frm`nt fmrtnanfctm whnfh icy jm usm` ng pcyimgt da tcxms.
Vmfdg` stctmimgt? Zmaug` dr tcx frm`nt fmrtnanfctm shcll jm brcgtm` wnthng := `cys ardi thm `ctm da
sujinssndg da fdiplmtm `dfuimgts.
c. Jdth stctmimgts crm fdrrmft.
j. Jdth stctmimgts crm ngfdrrmft.
f. Dgly thm anrst stctmimgt ns fdrrmft.

`. Dgly thm smfdg` stctmimgt ns fdrrmft.

60.  Idgthly vclum` c``m` tcx `mflcrctndg ns anlm` dg dr jmadrm thm

c.  35th `cy ardi thm mg` da mcfh idgth.
j.  :5th `cy ardi thm mg` da mcfh idgth.
f.  :=th `cy ardi thm mg` da mcfh idgth.
`.  65th `cy ardi thm mg` da mcfh idgth.

6=.  Phm Fdiinssndgmr dr nts cuthdrnzm` rmprmsmgtctnvm ns mipdwmrm` td suspmg` thm jusngmss dpmrctndgs
d pmrctndgs
cg` tmipdrcrnly fldsm thm jusngmss mstcjlnshimgt da cgy pmrsdg adr?
c.  Acnlurm td nssum rmfmnpts dr ngvdnfms da c QCP-rmbnstmrm` mgtnty.
j.  Acnlurm td anlm c QCP rmturg adr QCP rmbnstmrm` pmrsdg cs rmqunrm` jy thm tcx fd`m.
f.  ]g`mrstctmimgt da tcxcjlm sclms dr rmfmnpts jy thnrty
t hnrty pmrfmgt dr idrm da hns fdr
fdrrmft
rmft tcxcjlm sclms
dr rmfmnpts adr thm tcxcjlm qucrtmr.
`.  Cll da thm cjdvm.

Vpmfncl Lcws (Vmgndr Fntnzmgs cg` UR@)

61.  Ldlc Lntc, c smgndr fntnzmg, jdubht c im`nfngm wnth c smllngb prnfm da U >,=:5 ngflusnvm da QCP. Hdw iufh ns
thm gmt cidugt td jm pcn` jy Ldlc4
c.  U 8,=55 f. U 1,>31
j.  U 2,131 `. U 1,855

Vdlutndg?

>,=:5/3.3: x 85% 9 1,855

 

62.  Ldlc Vdt, c smgndr fntnzmg wmgt td Odllnjmm td trmct hns 0 br

brcg`fhnl`rmg
cg`fhnl`rmg dg cffdugt da hns rmtnrmimgt. Phmy
fdgsuim` bdd`s cg` jmvmrcbms wnth brdss cidugt da U 3,3:5 ngflusnvm da QCP. Hdw iufh ns cidugt td
jm pcn` jy Ldld Vdt4
c.  U 8>1 f. U 3,5=1
j.  U >:5 `. U 3,355

Vdlutndg?

3,3:5/= pmrsdgs 9 ::0

::0/3.3: x 85% 9 315 + (::0 x 0 pmrsdgs) 9 3,5=1

68.  Ldlc Prngngb jrdubht hmr brcg``cubhtmr td Odllnjmm adr c trmct.

t rmct. Hmr brcg``cubhtmr rmqumstm` thct thmy
jdth dr`mr kn``nm imcls sd thct thm lcttmr wnll hcvm twd (:) gmw tdys sngfm mcfh imcl hcvm c armm dgm.
Phm prnfm da mcfh imcl ns U 3:5, gmt da QCP. Hdw iufh ns thm cidugt `um ardi Ldlc Prngngb4
c.  U :18.85  f. U :05
j.  U :65.05 `. U 3>:

Vdlutndg? 3:5 x : 9 :05 x 3.3: 9 :18.85

6>.  Phm CJF Fdrpdrctndg, c vct rmbnstmrm` tcxpcymr sdl`

sd l` td Ldld Vdt, c smgndr fntnzmg cg
cg`` td hns wnam, Cgc, c
pmrsdg wnth `nscjnlnty, cs adlldws?
Ldld Vdt Cgc

Brnllm` jlum icrng U 3=5 U 3=5

Pdkwct jcjdy 3:8
Ungcputdk gc tnlcpnc 360
Vmcadd` Vdup 355 355
Ungmcpplm ounfm 10
Jukd Ucg`cg 25
Pdtcl 008 008

Phm prnfms cjdvm crm jcsm` dg imgu prnfms ngflusnvm da QCP.

Q CP. Phm dutput tcx `um ns
 
c. U 08
j.  U 68.05 f. Ugnl>1
`.

05.  Phm tdtcl cidugt td jm pcn` jy thm spdusms ns?

c.  U 105 f. U 855
j.  U 2=8.05 `. U 8>1

Vdlutndg? 008 x : 9 8>1/ 3.3: x 85% 9 105

03.  Vtctmimgt 3? Umrsdgs wnth `nscjnlnty shcll jm mgtntlm` td flcni ct lmcst twmgty pmrfmgt (:5%) `nsfdugt
ardi thm purfhcsm da fmrtcng bdd`s dr smrvnfms adr thmnr mxflusnvm usm dr mgodyimgt cs prdvn`m` adr
ug`mr ZC::22/ZZ-3-:55> cs cimg`m`.
Vtctmimgt :? Umrsdgs wnth `nscjnlnty, lnkm smgndr fntnzmgs, shcll lnkmwnsm jm mgtntlm` td vct mxmiptndg.

c.  Dgly stctmimgt 3 ns fdrrmft

j.  Dgly stctmimgt : ns fdrrmft
 

f.  Jdth stctmimgts crm fdrrmft

`.  Jdth stctmimgts crm ngfdrrmft

0:.  Bcjrncgc Flngnf, c QCP rmbnstmrm` mgtnty, pmradrim` c prdsthmtnf surbmry dg tthm
hm lmbs da Ldy`, c pmrsdg
wnth `nscjnlnty. Phm tdtcl fdst da im`nfcl dpmrctndg ngflusnvm da QCP wcs U =15,555. Jmngb c `nscjlm`
pmrsdg, Ldy` rmfmnvm` c :5% `nsfdugt ardi Bcjrncgc. Hdw iufh ns thm tdtcl cidugt td jm pcn` jy Ldy`4 L dy`4
c.  U 055,555 f. U =55,555
j.  U 008,555 `. U =15,555

Vdlutndg? =15,555/3.3: x 85% 9 055,555

Adr thm gmxt twd qumstndgs? Clphc Fdrpdrctndg (vct rmbnstmrm`)

rmbnstmrm `) hcs thm adlldwngb `ctc adr thm idgth?

Vclms ‖ prnvctm mgtntnms cg` U :,555,555 ng`nvn`ucls (35% td smg. Fnt.) :,555,555

Vclms ‖ vct mxmipt bdd`s 3,555,555
Vclms ‖ bdvmrgimgt 3,555,555

Phm adlldwngb ngput tcxms wmrm pcssm`-dg jy vct supplnmrs td Clphc Fdrpdrctndg `urngb thm idgth?

Ngput vct dg bdd`s sdl` td prnvctm mgtntnms cg` ng`nvn`ucls U 3:5,555

Ngput vct dg sclm da mxmipt bdd`s :5,555
Ngput vct dg sclm td bdvmrgimgt 355,555

06.  Phm QCP pcycjlm adr thm idgth ns?

c.  U :31,555 f. U >1,555
j.  U 358,555  `. U 61,555

Vdlutndg?
Dutput tcx, prnvctm mgtntnms (:,555,555 x >5% x 3:%) :31,555
Dutput tcx, bdvmrgimgt (3,555,555 x 3:%) 3:5,555
Ngput tcx, prnvctm (3:5,555 x >5%) (358,555)
Ngput tcx, bdvmrgimgt (3,555,555 x 2%) (25,555)
QCP pcycjlm 3=8,555
Rnthhdl`ngb QCP (3,555,555 x =%) (=5,555)
QCP stnll `um 358,555

00.  Phm cidugt da ngput vct gdt cvcnlcjlm adr tcx frm`nt jut icy jm rmfdbgnzm` cs fdst dr mxpmgsm
m xpmgsm ns?
c.  U :5,555 f. U 1:,555
j.  U =5,555 `. gnl
Vdlutndg?
Ngput tcx, bdvmrgimgt (355,555  ‖ 25,555) 65,555
Ngput tcx, QCP mxmipt :5,555
Ngput tcx, smgndr fntnzmg (3:5,555 x 35%) 3:,555
Pdtcl 1:,555