lOMoARcPSD|8078292

ABC Chapter 6 - Accounting for Business Combinations by

Millan 2020
Accountancy (Universal College of Parañaque)

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 lOMoARcPSD|8078292

Gcaptkr 2
Gilsihdoatko
Gilsihdoatko Bdlalgdah Wtatkjklts (^art 7)

^]IMHKJ 10 J[H_D^HK GCIDGK - _CKI]T

1. M
=. A
7. G
?. A
;. O

^]IMHKJ =0 BI] GHAWW]IIJ ODWG[WWDIL

1. Wihutdils0
Wtkp 10 Alahysds ib kbbkgts ib dltkrgijpaly tralsagtdil
_ckrk wkrk li dltkr-gijpaly tralsagtdils ourdle tck ykar.

Wtkp =0 Alahysds ib lkt asskts

 Agqudsdtdil Gilsihdoatdil Lkt 
Wumsdodary Gi.
oatk oatk gcalek
_itah lkt asskts at garrydle ajiults 12>,>>> =1>,>>>
Badr vahuk ao`ustjklts at agqudsdtdil
oatk - -
Wumskquklt okprkgdatdil ib BRA LDH -
[lrkahdzko pribdts ([pstrkaj ilhy) LDH -
Wumsdodary's lkt asskts at badr vahuk 12>,>>> =1>,>>> ;>,>>>  

Wtkp 70 Eiiowdhh gijputatdil

Birjuha #= - LGD jkasurko at badr vahuk
Gilsdokratdil tralsbkrrko 13>,>>>
Hkss0 ^rkvdiushy ckho kqudty dltkrkst dl tck agqudrkk -
_itah  13>,>>>
Hkss0 ^arkl
arklt'
t's
s prip
pripir
irttdi
dila
lattk sc
scar
ark
k dl tck lk lktt assk
assktts ib  (1=>,>>>
sumsdodary (₱12>,>>> agqudsdtdil-oatk badr vahuk x 5;%) )
Eiiowdhh attrdmutamhk ti iwlkrs ib parklt ‗ @al. 1, =>x1 2>,>>>  
Hkss0 ^arklt—s scark dl eiiowdhh djpadrjklt  (₱1>,>>> x 5;%) (5,;>>)
Eiiowdhh attrdmutamhk ttii iwlkrs ib parklt ‗ Okg. 71, =>x1 ;=,;>> 

Badr vahuk ib LGD 

LGD (skk edvkl) 2>,>>>
Hkss0 LGD's pripirtdilatk scark dl tck lkt asskts ib sumsdodary (?>,>>>
(₱12>,>>> agqudsdtdil-oatk badr vahuk x =;%) )

Eiiowdhh attrdmutamhk ti LGD ‗ @al. 1, =>x1 =(=,;>>

>,>>>  
Hkss0  LGD—s scark dl eiiowdhh djpadrjklt (₱1>,>>> x =;%) 
Hkss0 =;%)  )

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 lOMoARcPSD|8078292

Eiiowdhh attrdmutamhk ti LGD ‗ Okg. 71, =>x1 15,;>>  

Eiiowdhh, lkt ‗ Okg. 71, =>x1 5>,>>>  

Wtkp ?0 Lil-giltrihhdle dltkrkst dl lkt asskts

Wum.'s lkt asskts at badr vahuk ‗ Okg. 71, =>x1 (Wtkp =) =1>,>>>
Juhtdphy my0 LGD pkrgkltaek =;%
_itah  ;=,;>>
 Aoo0 Eiiowdhh ti LGD lkt ib aggujuhatko djpadrjklt   15,;>
hissks >
Lil-giltrihhdle dltkrkst dl lkt asskts ‗ Okg. 71,
=>x1 5>,>>>  

Wtkp ;0 Gilsihdoatko rktadlko karldles

^arklt's rktadlko karldles ‗ Okg. 71, =>x1 11>,>>>
Gilsihdoatdil ao`ustjklts0
^arklt's scark dl tck lkt gcalek dl Wum.'s lkt asskts 75,;>
(a)

[lajirtdzko okbkrrko eadl (Oiwlstrkaj ilhy)  ->

Eadl ir hiss il kxtdleudscjklt ib milos -
(5,;>>
Djpadrjklt hiss il eiiowdhh attrdmutamhk ti ^arklt )
  7>,>>
Lkt gilsihdoatdil ao`ustjklts >
Gilsihdoatko rktadlko karldles ‗ Okg. 71,
=>x1   1?>,>>>  
(a)
 Lkt gcalek dl Wum.—s lkt asskts (Wtkp =) ib ₱;>,>>>
₱;>,>>> x 5;% : ₱75,;>>.

Wtkp 20 Gilsihdoatko pribdt ir hiss

Wumsdodar 
^arklt  y Gilsihdoatko  
 ^ribdts mkbirk ao`ustjklts =?>,>>> ;>,>>> =4>,>>>
 Gilsihdoatdil ao`ustjklts0
[lajirtdzko okb. eadl - (Wtkp ( -
1) ) ( - ) ( - )
 Odvdoklo dlgijk brij ( -
sumsdodary ) L/A ( - )
 Eadl ir hiss il kxtdleudscjklt ( -
ib milos ) ( - ) ( - )
 Lkt gilsihdoatdil ( -
ao`ustjklts ) ( - ) ( - )
 ^ribdts mkbirk BRA =?>,>> ;>,>>> =4>,>>>  

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 lOMoARcPSD|8078292

> 
( -
 Okprkgdatdil ib BRA ) ( - ) ( - )
(5,;>>
 Djpadrjklt hiss il eiiowdhh ) (=,;>>) (1>,>>>)
 Gilsihdoatko pribdt =7=,;>> ?5,;>> =3>,>>> 

Wtkp 50 ^ribdt ir hiss attrdmutamhk ti iwlkrs ib parklt

park lt alo LGD
Iwlkrs Gilsihd- 
  ib parklt LGD   oatko 
^arklt's pribdt mkbirk BRA (Wtkp 2) =?>,>>> L/A =?>,>>>
(g)
Wcark dl Wum.—s pribdt mkbirk BRA 75,;>> 1=,;>> ;>,>>>
Okprkgdatdil ib BRA ( - ) ( - ) ( - )
Wcark dl djpadrjklt hiss il eiiowdhh (5,;>>) (=,;>>) (1>,>>>)

_itahs =5>,>>> 1>,>>>   =3>,>>> 

(g)
 Wcarks dl Wum.—s pribdt mkbirk BRA (Wtkp 2 )0 (;>,>>> x 5;%)6 (;>,>>> x =;%)

]kqudrkjklt (o)0
Gilsihdoatko
AWWK_W
 Dlvkstjklt dl sumsdodary (at gist) ‗ khdjdlatko  -
 Ittckr asskts (2>>,>>> + =7;,>>>)
 I 37;,>>>
 Eiiowdhh ‗ lkt (Wtkp 7)   5>,>>>
_I_AH AWWK_W 4>;,>>> 

HDAMDHD_DKW ALO KQ[D_T

Hdamdhdtdks (5>,>>> + =;,>>>) 4;,>>>
Wcark gapdtah (^arklt's ilhy) 2>>,>>>
]ktadlko karldles 
karldles (Wtkp ;) 1?>,>>>
Kqudty attrdmutamhk ti iwlkrs ib tck parklt 5?>,>>>  
Lil-giltrihhdle dltkrkst (Wtkp ?)   5>,>>>
_itah kqudty 31>,>>>  
_I_AH HDAMDHD_DKW ALO KQ[D_T 4>;,>>> 

Gilsihdoatko 
]kvkluks (7>>,>>> + 3>,>>>) 73>,>>>
Ipkratdle kxpklsks (2>,>>> + 7>,>>>) (4>,>>>)
Djpadrjklt hiss il eiiowdhh (1>,>>>)
^ribdt bir tck ykar =3>,>>> 

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 lOMoARcPSD|8078292

  =5>,>>
^ribdt attrdmutamhk ti iwlkrs ib tck parklt (Wtkp 5)
>
  1>,>>
^ribdt attrdmutamhk ti LGD (Wtkp 5)
>
=3>,>> 
^ribdt bir tck ykar
>

=. O

7. O

?. G
Wihutdil0
Iwlkrs
ib  Lkt asskts
  %  parklt % LGD ib STP
Mkbirk tck   11=,;>   75,;> a
1;>,>>>
tralsagtdil 5;% > =;% >  
  1?=,;> ;   5,;>
 Abtkr tck tralsagtdil
tralsagtdil 4;% > % > 1;>,>>>
(7>,>>> 
Gcalek ‗ Dlg./ (Okgrkask) 7>,>>>     )   - 

a
_ck badr vahuk ib ^hastdg Gi.—s lkt asskts il @aluary 1, =>x1 ds gijputko as
bihhiws0
]ummkr  ^hastdg, BR ib lkt 
  Gi. Dlg. Gilsihdoatko asskts
 (a) (m) (g) (o) : (g) - (a)
Dlvkstjklt
sum. dl 11=,;>> - - -
Itckr asskts ;1?,;>> 132,>>> 5>4,;>> 14;,>>>
Eiiowdhh - - 1=,>>>
_I_AH AWWK_W  2=5,>>> 132,>>> 5=1,;>> 14;,>>>  

 Aggiults payamhk 1>4,;>> ?;,>>> 1;?,;>> ?;,>>>

 
LK_ AWWK_W ;15,;>> 1?1,>>> ;25,>>>   1;>,>>> 

 ALWUK]0 LGD dl lkt asskts abtkr tck aoodtdilah agqudsdtdil : 5,;>>

;. M

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Wihutdil0
_ck kltry dl ]ummkr—s skparatk miifs ds as bihhiws0
 @al.  Dlvkstjklt dl sumsdodary 1>>,>>
1,
  Gasc dl malf > 1>>,>>
=>x= 
ti rkgiro
rkgiro tck agqud
agqudsdt
sdtdil
dil ib ao
aoodt
odtdil
dilah
ah dlt
dltkrk
krkst
st dl >
^hastdg, Dlg.

_ck gilsihdoatdil `iurlah kltry ds as bihhiws0

@al. LGD (tck okgrkask gijputko amivk) 7>,>>>
1,
]ktadlko karldles ‗ ]ummkr Gi. 5>,>> 
=>x= 
(squkkzk) >  1>>,>>
  Dlvkstjklt dl sumsdodary >

 Gilsihdoatko rktadlko karldles mkbirk aoodtdilah agqudsdtdil 155,>>>

 Okgrkask dl rktadlko karldles (5>,>>>)
 Gilsihdoatko rktadlko karldles abtkr aoodtdilah
agqudsdtdil 1>5,>>> 

2. A
Wihutdil0
_ck badr vahuk ib ^hastdg—s lkt dokltdbdamhk asskts ds gijputko as bihhiws0
]ummkr  ^hastdg, BR ib lkt 
  Gi. Dlg. Gilsihdoatko asskts
 (a) (m) (g) (o) : (g) - (a)
Dlvkstjklt dl
sum. 11=,;>> - - -
Itckr asskts ;1?,;>> 132,>>> 5>4,;>> 14;,>>>
Eiiowdhh - - 1=,>>>

_I_AH AWWK_W  2=5,>>> 132,>>> 5=1,;>> 14;,>>>  

 Aggiults payamhk 1>4,;>> ?;,>>> 1;?,;>> ?;,>>>

 
LK_ AWWK_W ;15,;>> 1?1,>>> ;25,>>>   1;>,>>> 

_ck eadl ir hiss il tck sahk ds gijputko as bihhiws0

@al. Gasc (Gilsdokratdil rkgkdvko) 1=>,>>
1,
Ckho bir traodle skgurdtdks*
skgurdtdks * >
=>x= 
 Aggiults payamhk ‗ ^hastdg, Dlg. 7>,>>>
Lil-giltrihhdle dltkrkst ?;,>>>
  Itckr asskts ‗ ^hastdg, Dlg. 75,;>> 14;,>>

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  Eiiowdhh >
Eadl il odspisah (squkkzk) 1=,>>>
=;,;>> 

*(1=>,>>> õ 2>%) x 1;% : 7>,>>> 

I] 
Gilsdokratdil rkgkdvko 1=>,>>>
Dlvk
Dlvkst
stjk
jklt
lt rkta
rktadlk
dlko
o dl tc
tck
k bi
birj
rjkr
kr su
sumsd
msdod
odary
ary (at
(at ba
badr 
dr 
7>,>>>
vahuk)
LGD (garrydle ajiult - skk gilsihdoatko bdlalgdah statkjklts) 75,;>>
_itah 135,;>>  
Hkss0   ^ha
Hkss0 ^hastd
stdg—s
g—s lkt dok
dokltd
ltdbda
bdamhk asskts  (skk gijputatdi
mhk asskts gijputatdil
l
(1;>,>>>)
amivk) 
  Eiiowdhh (skk gilsihdoatko bdlalgdah statkjklts) (1=,>>>)
Eadl ir hiss il odspisah ib giltrihhdle dltkrkst =;,;>> 

^]IMHKJ 70 KSK]GDWKW
1. Wihutdils0

Wtkp 10 Alahysds ib kbbkgts ib dltkrgijpaly tralsagtdil

_ckrk wkrk li dltkrgijpaly tralsagtdils ourdle tck pkrdio.

Wtkp =0 Alahysds ib lkt asskts

Ldect Gi.  Agqudsdtdil

oatk Gilsihdoatdil
oatk Lkt 
gcalek
_itah lkt asskts at garrydle ajiults 14=,>>> =;=,>>>
Badr vahuk ao`ustjklts at agqudsdtdil
oatk - -
Wumskquklt okprkgdatdil ib BRA LDH -
[lrkahdzko pribdts ([pstrkaj ilhy) LDH -
Wumsdodary's lkt asskts at badr vahuk 14=,>>> =;=,>>> 2>,>>>  

Wtkp 70 Eiiowdhh gijputatdil

Birjuha #= - LGD jkasurko at badr vahuk

Gilsdokratdil tralsbkrrko =12,>>>
Hkss0 ^rkvdiushy ckho kqudty dltkrkst dl tck agqudrkk -
_itah  =12,>>>

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 lOMoARcPSD|8078292

Hkss0 ^arkl
arklt'
t's
s prip
pripir
irttdi
dila
lattk sc
scar
ark
k dl tck lklktt assk
assktts ib  (1??,>>>
sumsdodary (₱14=,>>> agqudsdtdil-oatk badr vahuk x 5;%) )
Eiiowdhh attrdmutamhk ti iwlkrs ib parklt ‗ @al. 1, =>x1 5=,>>>  
Hkss0 ^arklt—s scark dl eiiowdhh djpadrjklt  (₱3,>>> x 5;%) 
5;%)  (2,>>>)
Eiiowdhh attrdmutamhk ttii iwlkrs ib parklt ‗ Okg. 71, =>x1 22,>>> 

Badr vahuk ib LGD 

LGD (skk edvkl) 5=,>>>
Hkss0 LGD's pripirtdilatk scark dl tck lkt asskts ib sumsdodary (?3,>>>
(₱14=,>>> agqudsdtdil-oatk badr vahuk x =;%) )
Eiiowdhh attrdmutamhk ti LGD ‗ @al. 1, =>x1 =?,>>>  
(=,>>>
Hkss0 LGD—s scark dl eiiowdhh djpadrjklt (₱3,>>> x =;%) 
Hkss0  =;%)  )
Eiiowdhh attrdmutamhk ti LGD ‗ Okg. 71, =>x1 ==,>>>  

Eiiowdhh, lkt ‗ Okg. 71, =>x1 33,>>>  

Wtkp ?0 Lil-giltrihhdle dltkrkst dl lkt asskts

Ldect's lkt asskts at badr vahuk ‗ Okg. 71, =>x1 (Wtkp =) =;=,>>>
Juhtdphy my0 LGD pkrgkltaek =;%
_itah  27,>>>
 Aoo0 Eiiowdhh ti LGD lkt ib aggujuhatko djpadrjklt   ==,>>
hissks >
Lil-giltrihhdle dltkrkst dl lkt asskts ‗ Okg. 71,
=>x1 3;,>>>  

Wtkp ;0 Gilsihdoatko rktadlko karldles

Oay's rktadlko karldles ‗ Okg. 71, =>x1 17=,>>>
Gilsihdoatdil ao`ustjklts0
Oay's scark dl tck lkt gcalek dl Ldect's lkt asskts 
(a)
?;,>>>
[lajirtdzko  okbkrrko eadl (Oiwlstrkaj ilhy)  -
Eadl ir hiss il kxtdleudscjklt ib milos -
Djpadrjklt hiss il eiiowdhh attrdmutamhk ti
^arklt (2,>>>)
  74,>>
Lkt gilsihdoatdil ao`ustjklts >
Gilsihdoatko rktadlko karldles ‗ Okg. 71,
=>x1   151,>>>  
(a)
 Lkt gcalek dl Ldect—s lkt asskts (Wtkp =) ib ₱2>,>>> x 5;% : ₱?;,>>>.

Wtkp 20 Gilsihdoatko pribdt ir hiss

Wumsdodar 
^arklt  y Gilsihdoatko  

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 ^ribdts mkbirk ao`ustjklts =33,>>> 2>,>>> 7?3,>>>

 Gilsihdoatdil ao`ustjklts0
( -
[lajirtdzko okb. eadl ) ( - ) ( - )
 Odvdoklo dlgijk brij ( -
sumsdodary ) L/A ( - )
 Eadl ir hiss il kxtdleudscjklt ( -
ib milos ) ( - ) ( - )

Lkt gilsihdoatdil
 ao`ustjklts ( -
) ( - ) ( - )
=33,>> 
 ^ribdts mkbirk BRA > 2>,>>>   7?3,>>>
( -
 Okprkgdatdil ib BRA ) ( - ) ( - )
(2,>>>
 Djpadrjklt hiss il eiiowdhh ) (=,>>>) (3,>>>)
 Gilsihdoatko pribdt =3=,>>> ;3,>>> 7?>,>>> 

Wtkp 50 ^ribdt ir hiss attrdmutamhk ti iwlkrs ib parklt

park lt alo LGD
Iwlkrs Gilsihd- 
  ib parklt LGD   oatko 
Oay's pribdt mkbirk BRA (Wtkp 2) =33,>>> L/A =33,>>>
(g)
Wcark dl Ldect—s pribdt mkbirk BRA ?;,>>> 1;,>>> 2>,>>>
Okprkgdatdil ib BRA ( - ) ( - ) ( - )
Wcark dl djpadrjklt hiss il eiiowdhh (2,>>>) (=,>>>) (3,>>>)
_itahs 7=5,>>> 17,>>>   7?>,>>> 
(g)
 Wcarks dl Ldect—s pribdt mkbirk BRA (Wtkp 2 )0 (2>,>>> x 5;%)6 (2>,>>> x =;%)

]kqudrkjklt (o)0
Gilsihdoatko
AWWK_W
 Dlvkstjklt dl sumsdodary (at gist) ‗ khdjdlatko    -
Itckr asskts (5=>,>>> + =3=,>>>) 1,>>=,>>>
Eiiowdhh ‗ lkt (Wtkp 7)   33,>>>
_I_AH AWWK_W 1,>4>,>>>

HDAMDHD_DKW ALO KQ[D_T

Hdamdhdtdks (3?,>>> + 7>,>>>) 11?,>>>

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 lOMoARcPSD|8078292

Wcark gapdtah (Oay's ilhy)   5=>,>>>

]ktadlko karldles 
karldles (Wtkp ;)   151,>>>
Kqudty attrdmutamhk ti iwlkrs ib tck parklt 341,>>>
Lil-giltrihhdle dltkrkst (Wtkp ?)   3;,>>>
_itah kqudty 452,>>>
_I_AH HDAMDHD_D
HDAMDHD_DKWKW ALO KQ[D_T 1,>4>,>>>

Gilsihdoatko 
]kvkluks (72>,>>> + 42,>>>) ?;2,>>>
Ipkratdle kxpklsks (5=,>>> + 72,>>>) (1>3,>>>)
  (3,>>>
Djpadrjklt hiss il eiiowdhh (Wtkp 7)
)
^ribdt bir tck ykar 7?>,>>>

  7=5,>>
^ribdt attrdmutamhk ti iwlkrs ib tck parklt (Wtkp 5)
>
  17,>>
^ribdt attrdmutamhk ti LGD (Wtkp 5)
>
7?>,>> 
^ribdt bir tck ykar
>

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 lOMoARcPSD|8078292

^]IMHKJ ?0 J[H_D^HK GCIDGK - GIJ^[_A_DILAH

1. M
Wihutdil0
 Aggiults rkgkdvamhk ib ^arklt ;=,>>>
 Aggiults rkgkdvamhk ib Wumsdodary 73,>>>
Hkss0
kss0 Dltkr
krgi
gijp
jpal
alyy rrkg
kgkd
kdv
vam
amhhk/payam
ayamhhk ((sq
squ
ukk
kkz
zk) (1=,
=,>
>>>)
>>)
Gilsihdoatko aggiults rkgkdvamhk 53,>>>  

=. O

7. O _ck rkgkd
rkgkdva
vamh
mhk
k brij
brij Ud
Udll
ll wdhh
wdhh mk khd
khdjd
jdla
latk
tko
o dl tc
tck
k gilsih
gilsihdo
doat
atdi
dil.
l. _ck
_ck
rkgkdvamhk brij Garr wdhh lit mk khdjdlatko (Garr ds lit a sumsdodary),
tcus, dt rkjadls. Erky rkpirts aggiults rkgkdvamhk brij abbdhdatks (Garr) ib 
₱=>>,>>> dl dts gilsihdoatko mahalgk sckkt.

?. G

;. A _ck purg
purgcacas
sk my tc
tck
k jk
jkjjmkr
mkr ib a gi
gils
lsih
ihddoa
oatk
tko
o er
eriu
iup
p ib stig
stigf
f ib 
alitckr jkjmkr ib tck gilsihdoatko eriup ds trkatko as a trkasury stigf
tralsagtdil. _cds bihhiws tck tckiry ib gilsihdoatko bdlalgdah statkjklts
prkskltdle
prksk ltdle ilk kgili
kgilijdg
jdg kltdty. (Tiu gallit jafk jilky skhhdle stigf
ti yiurskhb.)

2. O

5. O

3. A
Wihutdil0
Iwlkrs
ib  Lkt asskts
  %  parklt % LGD ib STP
Mkbirk tck   14=,>>   ?3,>> =?>,>>>
a
tralsagtdil 3>% > =>% >  
  =12,>>   =?,>> 
 Abtkr tck tralsagtdil
tralsagtdil 4>% > 1>% >    =?>,>>>
(=?,>>> 
Gcalek ‗ Dlg./ (Okgrkask) =?,>>>     )   - 

a
_ck badr vahuk ib ]iulo Gi.—s lkt asskts il @aluary 1, =>x1 ds gijputko as
bihhiws0

1>

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Gilsihdoatk BR ib lkt 
  Imhi
Imhile
le Gi
Gi.. ]iul
]iulo,
o, Dl
Dlg.
g.
o  asskts
 (a) (m) (g) (o) : (g) - (a)
Dlvkstjklt dl

s
Iutc
mk
. r asskts 1
33
=>
7,,>
=>
>>
> =45,2>>- 1,17;,=>>- 71=,>>>-
Eiiowdhh - - 5,=>> -
_I_AH AWWK_W 1,>>7,=>> =45,2>> 1,1?=,?>> 71=,>>>  
 Aggiults payamhk 15;,=>> 5=,>>> =?5,=>> 5=,>>>
 
LK_ AWWK_W 3=3,>>> ==;,2>> 34;,=>>   =?>,>>> 

 ALWUK]0 LGD dl lkt asskts abtkr tck aoodtdilah agqudsdtdil : =?,>>>

4. G
Wihutdil0
_ck kltry dl Imhile—s skparatk miifs ds as bihhiws0
 @al.  Dlvkstjklt dl sumsdodary 1>>,>>
1,
  Gasc dl malf > 1>>,>>
=>x= 
ti rkgiro
rkgiro tck agqud
agqudsdt
sdtdil
dil ib ao
aoodt
odtdil
dilah
ah dlt
dltkrk
krkst
st dl >
]iulo, Dlg.

_ck gilsihdoatdil `iurlah kltry ds as bihhiws0

@al. LGD (tck okgrkask gijputko amivk) =?,>>>
1,
]ktadlko karldles ‗ Imhile Gi. 52,>> 
=>x= 
(squkkzk) >  1>>,>>
  Dlvkstjklt dl sumsdodary >

 Gilsihdoatko rktadlko karldles mkbirk aoodtdilah agqudsdtdil =37,=>>

 Okgrkask dl rktadlko karldles (52,>>>)
 Gilsihdoatko rktadlko karldles abtkr aoodtdilah
agqudsdtdil =>5,=>> 

1>. M
Wihutdil0
_ck badr vahuk ib ]iulo—s lkt dokltdbdamhk asskts ds gijputko as bihhiws0

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 lOMoARcPSD|8078292

Gilsihdoatk BR ib lkt 
  Imhi
Imhile
le Gi
Gi.. ]iul
]iulo,
o, Dl
Dlg.
g.
o  asskts
 (a) (m) (g) (o) : (g) - (a)
Dlvkstjklt dl
sum. 13>,>>> - - -
Itckr asskts 3=7,=>> =45,2>> 1,17;,=>> 71=,>>>
Eiiowdhh - - 5,=>> -
_I_AH AWWK_W 1,>>7,=>> =45,2>> 1,1?=,?>> 71=,>>>  

 Aggiults payamhk 15;,=>> 5=,>>> =?5,=>> 5=,>>>

 
LK_ AWWK_W 3=3,>>> ==;,2>> 34;,=>>   =?>,>>> 

_ck eadl ir hiss il tck sahk ds gijputko as bihhiws0

@al. Gasc (Gilsdokratdil rkgkdvko) 1=>,>>
1,
Ckho bir traodle skgurdtdks*
skgurdtdks * >
=>x= 
 Aggiults payamhk ‗ ]iulo, Dlg. ?>,>>>
Lil-giltrihhdle dltkrkst 5=,>>>
Hiss il odspisah  ?3,>>>
  Itckr asskts ‗ ]iulo, Dlg. 74,=>> 71=,>>
  Eiiowdhh >
5,=>>

*(1=>,>>> õ 2>%) x =>% : ?>,>>> 

I] 
Gilsdokratdil rkgkdvko 1=>,>>>
Dlvk
Dlvkst
stjk
jklt
lt rkta
rktadlk
dlko
o dl tc
tck
k bi
birj
rjkr
kr su
sumsd
msdod
odary
ary (at
(at ba
badr 
dr 
?>,>>>
vahuk)
LGD (garrydle ajiult - skk gilsihdoatko bdlalgdah statkjklts) ?3,>>>
_itah =>3,>>>  
Hkss0   ]iu
Hkss0 ]iulo—
lo—s
s lkt dok
dokltd
ltdbda
bdamhk asskts  (skk gijputatdi
mhk asskts gijputatdil
l
(=?>,>>>)
amivk) 
  Eiiowdhh (skk gilsihdoatko bdlalgdah statkjklts) (5,=>>)
Eadl ir hiss il odspisah ib giltrihhdle dltkrkst (74,=>>)

1=
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 lOMoARcPSD|8078292

17
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