LMNDTO: QKGLEG KLHG H.  E_TUM:?/4

?/4

PTGDGJM G_PÕLMNM 4

UOCOEEKÕL NÚCPKVCO
Cgs prohultgs 70 y 7? so rocgekmlgl eml N Emnpgly, quo euoltg eml `ms `opgrtgnoltms
`o prm`ueekõl: G y D. Oc `opgrtgnoltm G trgdgjg eml cg ngtorkg prkng R[Z y cuohm cg
trglsakoro gc `opgrtgnoltm D. @ospuës osto úctknm g÷g`o cms gegdg`ms aklgcos y trglsakoro
oc prm`uetm gc klvoltgrkm `o grtîeucms tornklg`ms.

1.70 Uk oc `opgrtgnoltm G emcmeõ ;?,666 ulk`g`os ol prmeosm `urglto oc porkm`m y tuvm

ulk`g`os aklgcos ol prmeosm `o 47,666, ½Wuë egltk`g` `o ulk`g`os so trglsakrkõ gc
klvoltgrkm `o grtîeucms tornklg`ms sk cgs ulk`g`os aklgcos ol prmeosm `oc `opgrtgnoltm D
sml 74,666=
g)  760,266
d)  25,666
e)  80,666
`)  14,666

_lk`g`os pmr emltgdkckzgr

_lk`g`os klkekg`gs ol prmeosm $ ;?.666,66
_lk`g`os emltgckzg`gs
_lk`g`os Prglsa @op D $ 80.666,66
_lk`g`os aklgcos ol prmeosm $ 47.666,66
_lk`g`os Prglsaork`gs $ 80.666,66
_lk`g`os aklgcos ol Vrmeosm $ 74.666,66
Pmtgc `o ulk`g`os @ksp. $ 14.666,66

1.7? Cms ngtorkgcos `kroetms `o N Emnpgly so ghrohgl gc emnkolzm `oc prmeosm `o

prm`ueekõl ol oc `opgrtgnoltm G. Uk cgs ulk`g`os aklgcos ol prmeosm `oc `opgrtgnoltm
G ostçl tornklg`gs ul 16 ol eugltm g emstms `o emlvorskõl, eml dgso dgso ol ul eçceucm
sopgrg`m `o ngtorkgcos `kroetms, ½euçcos sml cgs ulk`g`os oqukvgcoltos `oc `opgrtgnoltm
G=
g)  26,666
 

d)  21,166
e)  ;?,666
`)  764,066

_lk`g`os tornklg`gs y trglsaork`gs g KGP $ 80.666,66

_lk`g`os aklgcos ol prmeosm: (47666*16%) $741.666,66
Pmtgc `o _lk`g`os oqukvgcoltos $ 21.166,66

Cgs prohultgs 71 y 78 so rocgekmlgl eml Xgcdmrm Emnpgly, cg eugc ondmtoccg cg pmpucgr

ghug `o nglgltkgc `o Xgcdmrm. Oc ghug so akctrg ol oc `opgrtgnoltm 7 y cuohm acuyo bgstg
oc 4, `ml`o so ondmtoccg. (Oc úlkem emstm `o ngtorkgcos `kroetms `o cg emnpg÷îg meurro
ol cg otgpg `o ondmtoccgnkoltm). Cg rocgekõl `o egltk`g`os `o cg emnpg÷îg os cg skhukolto:

@OVGTPGNOLPM 7
_lk`g`os klkekg`gs ol prmeosm $776.666,66
_lk`g`os trglsaork`gs gc @opgrtgnoltm $ 26.666,66
4
_lk`g` aklgcos ol prmeosm $ 56.666,66
@OVGTPGNOLPM 4
_lk`g`os roekdk`gs `oc @opgrtgnoltm 7 $
26.666,66
_lk`g` trglsaork`gs gc klvoltgrkm `o $ 17.066,66
grtîeucms tornklg`ms
_lk`g` aklgcos ol prmeosm $ 7.216,66 $
26.666,66

Cgs ulk`g`os aklgcos ol prmeosm ol gndms `opgrtgnoltms ostçl tornklg`gs ul 84% ol

eugltm g emstms `o emlvorskõl.

1.71 Cgs ulk`g`os `o prm`ueekõl oqukvgcolto `o ngtorkgc `kroetm pgrg oc `opgrtgnoltm 7

sml:
g)  6 hgcmlos
d)  26,666 hgcmlos
e)  767,166 hgcmlos
`)  776,666 hgcmlos
 

 
Vrm`ueekõl
oqukvgcolto
_lk`g`os tornklg`gs gc klvoltgrkm `o grtîeucms 6
tornklg`ms
_lk`g`os aklgcos ol prmeosm: (56666*76%) 6
Pmtgc `o ulk`g`os oqukvgcolto 6

1.78 ½Euçltms hgcmlos `o prm`ueekõl oqukvgcolto tol`rîg oc `opgrtgnoltm 4, eml dgso

ol oc eçceucm `oc emstm `o emlvorskõl=
g)  17,066 hgcmlos
d)  12,;4; hgcmlos
e)  80,8;4 hgcmlos
`)  26,666 hgcmlos

Vrm`ueekõl
oqukvgcolto
_lk`g`os trglsaork`gs gc klvoltgrkm `o grtîeucms 17066
tornklg`ms
_lk`g`os aklgcos ol prmeosm: (72166*6%) 6
Pmtgc `o ulk`g`os oqukvgcolto 17066

1.72 Cg skhukolto klamrngekõl auo tmng`g `oc pcgl `o emstms pmr emltgdkckzgr `o ulg
emnpg÷îg eml `ms `opgrtgnoltms `o prm`ueekõl:
pr m`ueekõl: 
 
@opgrtgnoltm G: @opgrtgnoltm Klkekgc `o prmeosgnkoltm
Emltrmc ulktgrkm oqukvgcolto
Emstms ghrohg`ms pmr `opgrtgnoltm $0,4;
Ngtorkgcos `kroetms $4,;5
Nglm `o mdrg `kroetg $7,78
Emstms Kl`kroetms `o agdrkegekõl

@opgrtgnoltm D: @opgrtgnoltm aklgc `o prm`ueekõl

Vrm`ueekõl oqukvgcolto Emltrmc ulktgrkm oqukvgcolto
Emstms ghrohg`ms pmr oc `opgrtgnoltm
Nglm `o mdrg `kroetg $46.666,66 $5,7;

Emstms kl`kroetms `o agdrkegekõl $46.666,66 $7,46

 

Uk oc `opgrtgnoltm G trglsakrkõ 54,666 ulk`g`os gc D, ½euçc os oc emstm tmtgc pmr

emltgdkckzgr=

g)  _U$ 5?1,426

d)  _U$ 4??,166
e)  _U$ 07;,871
`)  _U$ 28,266

Emstms tmtgcos @opgrtgnoltm gltorkmr $2,58

_lk`g`os trglsaork`gs `o grtîeucms tornklg`ms (54666*2,5;) $4.122.026,66
Klvoltgrkm aklgc `o trgdgjm ol prmeosm
Nglm `o mdrg `kroetg (46666*5,7;) $15.266,66
Emstms Kl`kroetms `o agdrkegekõl (46666*7,46) $4.066,66 $28.266,66

Pmtgc Emstms pgrg emltgdkckzgr $5?1.426,66

1.7; ½Euçc gakrngekõl os emrroetg=

g)  Cgs ulk`g`os klkekg`gs ol prmeosm (m roekdk`gs `o mtrms `opgrtgnoltms) nçs cgs
ulk`g`os ghrohg`gs g cg prm`ueekõl skonpro sorçl khugcos g cgs ulk`g`os
trglsaork`gs nçs cgs ulk`g`os tornklg`gs y gúl ol prmeosm nçs cgs ulk`g`os
aklgcos ol prmeosm.
d)  Cgs ulk`g`os ghrohg`gs ol cms `opgrtgnoltms sudskhukoltos gaoetgrçl oc emstm
ulktgrkm oqukvgcolto trglsaork`m gc pcgl `o emstms pmr emltgdkckzgr.
e)  Cg otgpg `o tornklgekõl `oc klvoltgrkm aklgc `o trgdgjm ol prmeosm eml aroeuolekg
so dgsg ol oc ostg`m rogc aîskem `o tornklgekõl `o eg`g ulk`g` ol oc klvoltgrkm
aklgc `o trgdgjm ol prmeosm.
`)  Cg soeekõl `o emstms emltgdkckzg`ms `oc klamrno `oc emstm `o prm`ueekõl nuostrg
quë emstms auorml geunucg`ms pmr oc `opgrtgnoltm.
 

1.46 Oc `opgrtgnoltm 5 `o Tmeiy Tmdmt Emnpgly tkolo cms skhukoltos oconoltms `o

klamrngekõl klecuk`ms ol su klamrno `oc emstm `o prm`ueekõl:

EGLPK@G@OU
_lk`g`os trglsaor. @oc @opgrtgnoltm 4 $?0.666,66
_lk`g`os ghrohg`gs g cg prm`ueekõl $40.556,66 $82.556,66
$?2.556,66
=
_lk`g`os aklgcos ol prmeosm $82.556,66
EMUPMU VMT EMLPGDKCKZGT
Vrm`ueekõl Emstm ulktgrkm
_lk`g`os Emstm tmtgc oqukvgcolto oqukvgcolto
Emstms `oc `opgrtgnoltm ?0666,66 $5;7.?66,66 $?0.666,66 $8,4?
Emstms ghrohg`ms `oc `opgrtgnoltm
`opgrtgnoltm
Ngtorkgcos kl`kroetms $26.666,66 $1?.666,66 $7,45
Nglm `o mdrg `kroetg $16.666,66 $16.666,66 $7,66

Emstms kl`kroetms `o agdrkegekõl

agdrkegekõl $;6.666,66 $16.666,66 $7,?6
EMUPMU EMLPGDKCK
EMLPGDKCKZG@MU
ZG@MU
Prglsaork`ms gc klvoltgrkm `o grtîeucms
tornklg`ms $?6;.447,66

Klamrngekõl g`kekmlgc: Cgs ulk`g`os aklgcos ol prmeosm ol oc `opgrtgnoltm 5 ostçl

tornklg`gs ul 766% ol eugltm g ngtorkgcos `kroetms y ul 0?% ol eugltm g emstms `o
emlvorskõl.

Prglsaork`ms gc klvoltgrkm `o grtîeucms tornklg`ms $?6;.447,66

 

Klvoltgrkm `o trgdgjm ol prmeosm

Emstms `oc `opgrtgnoltm $766.666,66
Ngtorkgcos `kroetms (46666*7,45) $40.166,66
Nglm `o mdrg `kroetg (46666*766*6,
(46666*766*6,0?)
0?) $;.666,66
Emstms kl`kroetms `o agdrkegekõl (46666*766*6,0?) $75.?66,66 $708.766,66
Pmtgc Emstms Emltgdkckzg`ms $1?1.547,66
 

½Euçc os oc nmltm `o emstms tmtgcos emltgdkckzg`ms=

g)  _U$ ??1,547

d)  _U$ 167,547
e)  _U$ 1?1,547