]CH
]KIY

RHY]
N]Y
ktl Ujss
knls. Ulgkd
 

Ijursh ]jpkis

Vlrt
Vlrt K Knth
Knthrh
rhst
st

Ykgpdh Knthrhst

]ch Ykgpdh Knthrhst Bjrgudl

]kgh Ehtwhhn Mlths

 Liiugudltkna
 Liiugudltkna lnm Mksijunt
Mksijuntkna
kna

]ch Ykgpdh Mksijunt Bjrgudl

Hqukvldhnt Ulths

Vrjgkssjry Njths

Ijgpjunm Knthrhst

Vlrt KKLnnukty 

Vlrt KKK Mhprhikltkjn

Vlrt KR Ejnms

<
 

VLU] K - KN]HUHY]

 QCL] KY KN]HUHY]:
Knthrhst ks tch gjnhy plkm bjr tch ush jb tch ushm gjnhy.

]chrh lrh twj oknms jb Knthrhst0

Ykgpdh Knthrhst Ijgpjunm Knthrhst

]ch knthrhst plkm jn tch prknikpld  Qchn skgpdh

skgpdh knthrhst tcl
tcltt ks muh ks
(gjnhy dhnt) jndy ks ilddhm skgpdh njt plkm, tch lgjunt ks lmmhm tj tch
knthrhst. knthrhst-ehlrkna
knthrhst-ehlr kna prknikpld
prknikpld.. ]ch
knthrhst ildiudlthm jn tcks nhw 
prknikpld ks ilddhm tch ijgpjunm 
knthrhst.

]jpki <.< Ykgpdh Knthrhst Bjrgudl

Bjrgudl0  Qchn knthrhst

knthrhst ks lmmhm tj Bjrgudl0
K7Vrt tch prknikpld lt tch hnm jb  K 7 V
 7 V r t
tch stkpudlthm tkgh, tch B7V+K
 wchrh? tjtld sug ks ilddhm Buturh
ilddhm Buturh B7V+Vrt
K - Ykgpdh Knthrhst  Lgjunt ( B   ).
 B  B 7 V (< + r t)
V - Vrknikpld
r - rlth jb knthrhst Bjrgudl0  B 
V7
t - dhnatc jb tkgh <+ rt 
B7V+K

Hxlgpdh00
Hxlgpdh
<. Rhnu
Rhnuss mhpjs
mhpjskthm
kthm V8
V8,666
,666 kn l el
elno
no lt 2.
2.8%
8% skg
skgpdh
pdh knt
knthrhs
hrhstt bjr 5 yhlr
yhlrs.
s. Cjw
guic wkdd sch hlrn lbthr 5 yhlrs, lssugkna tclt nj wktcmrlwlds whrh glmh:

Akvhn0 K7Vrt
V 7 V8,666 K 7 (8,666)(6.628)(5)
r 7 2.8% jr 6.628 K 7 V286.66
t 7 5 yhlrs
K7:

5. Icr
Icrkst
kstkln
kln knvh
knvhst
sthm
hm V96
V96,66
,666
6 kn tc
tchh stji
stjio
o glr
glroht
oht wcki
wckic
c aul
aulrl
rlnth
nthhm
hm ln

5
 

knthrhst jb V2,866 lbthr 9 yhlrs. Lt wclt rlth wjudm chr knvhstghnt

hlrn:
Akvhn0

V 7 p96,666 K7Vrt  K 

r7
 Vt 
r7:  K   V r t 
 Vt   7  Vt  r 7 2,866 / 9,666 (9)
t 7 9 yhlrs
 K 
r 7 6.6255 jr 2.55%
K 7 V2,866 r7
 Vt 

9. Dknl ej
ejrrjw
rrjwhm
hm V<6,6
V<6,666
66 brjg l el
elno
no iclr
iclrakna
akna <5% sk
skgpdh
gpdh kn
knthrh
thrhst
st wktc l
prjgksh tclt sch wjudm ply tch prknikpld lnm knthrhst lt tch hnm jb tch
larhhm thrg. Kb sch plkm V=,866 lt tch hnm jb tch sphikbkhm thrg, cjw 
djna mkm sch ush tch gjnhy:
Akvhn0

V 7 V<6,666 K7Vrt  K 

t7
 Vr
r 7 <5% jr 6.<5  K   Vr t 
 Vr
 7  Vr =,866
t7: t7
<6,666 ( 6.<5 )
 K 
K 7 V=,866 t7 t 7 9.18 yhlrs
 Vr

=. Ul
Ulich
ichdd
ddhh plk
plkm
m V1,
V1,=66
=66 knt
knthrh
hrhst
st lt <=.
<=.8%
8% bjr l bju
bjur-y
r-yhlr
hlr djl
djln.
n. Qclt wls
tch jrkaknld djln:
Akvhn0
V7: K7Vrt  K 
V7
rt 
r 7 <=.8% jr 6.<=8  K   V rt 
rt 
 7 rt  1,=66
t 7 = yhlrs V7
(6.<=8 )( = )
 K 
K 7 V1,=66 V 7  rt  V 7 V<5,183.25

8. Rkn
Rknihn
ihntt ejr
ejrrjw
rjwhm
hm V98,
V98,666
666 brj
brjg
g l eln
elno
o lt <5.8
<5.8%
% skg
skgpdh
pdh knt
knthrh
hrhst
st bjr 8
 yhlrs. Cjw guic
guic wkdd ch ply ttch
ch elno lbthr 8 yhl
yhlrs:
rs:
Akvhn0

9
 

V 7 V98,666 K7Vrt B7V+K

r 7 <5.8% jr 6.<58 K 7 (98,666)(6.<58)(8) B 7 98,666 + 5<,318
t 7 8 yhlrs K 7 V 5<,318.66 B 7V 82, 318.66
K 7 :
B7:

2. Kb Ujsh ejr
ejrrjw
rjwhm
hm p=5,6
p=5,66666 brjg l el
elno
no lt <6.
<6.8%
8% skgp
skgpdh
dh knth
knthrhs
rhst,
t, cjw 
guic wkdd sch ply lt tch hnm jb <8 gjntcs:
Akvhn0
V 7 V=5,666 B 7 V (< + r t)
r 7 <6.8% jr 6.<68 B 7 (=5,666) _ < + (6.<68) (<.58)W
t 7 <8 gjs jr <.58 yhlrs B 7 (=5,666) _< + (6.<9<58)W
B7: B 7 V=1,8<5.86

1. ]ch tjt
tjtld
ld lgj
lgjunt
unt pl
plkm
km jn l djl
djln
n ks V3=,
V3=,666.
666. KKbb tch dj
djln
ln wl
wlss bjr 5 yhl
yhlrs
rs
lt ;% skgpdh knthrhst, wclt wls tch jrkaknld djln:
Akvhn0
V7: B 7 V (< + r t)  B 
V7
r 7 ;% jr 6.6;  B   V ( <+ rt )
(< + rt )
(< + rt )  7
(< + rt ) 3=,666
t 7 5 yhlrs V7
_ < + ( 6.6; ) ( 5 ) W
B 7 V3=,666
3=,666
 B  V7
V7 ºº
( < + rt )
3=,666
V7 <.<3

V 7 V1<,<32.==

=
 

]jpki <.5 ]kghs Ehtwhhn Mlths

 Lituld ]kgh
]kgh Lpprjxk
Lpprjxkglth
glth ]k]kgh
gh
]ch hxlit ijunt jb tkgh wktckn l ]ch lssugptkjn tclt l gjntc ijnskst
ihrtlkn phrkjm. jb hxlitdy 96 mlys.
 Hxlgpdh0  Hxlgpdh0
@lnulry 5656 - 9< mlys @lnulry 5656 ’ 96 mlys
Bherulry 5656 ’ 5; mlys Bherulry 5656 - 96 mlys
Glric 5656 ’ 9< mlys Glric 5656 ’ 96 mlys
 Lprkd 5656 ’ 96
96 mlys  Lprkd 5656 ’ 96 mlys
mlys
Gly 5656 ’ 9< mlys Gly 5656 ’ 96 mlys

Hxlgpdh

<. Mhthrgknh tch nugehr jb mlys brjg Yhpthgehr <2, 5661 tj Njvhgehr 58,
5661. Xsh lituld tkgh lnm lpprjxkglth tkgh.
 Lituld ]kgh Lpprjxkgl
Lpprjxkglth
th ]kgh
Yhpthgehr - <= Yhpthgehr - <=
Jitjehr - 9< Jitjehr - 96
Njvhgehr - 58 Njvhgehr - 58
  16 mlys   2; mlys

5. Mhthrgknh tch nugehr jb mlys brjg @lnulry 55, 5663 tj Gly 3, 5663.
Xsh lituld tkgh lnm lpprjxkglth tkgh.
 Lituld ]kgh Lpprjxkgl
Lpprjxkglth
th ]kgh
@lnulry - ; @lnulry - 3
Bherulry - 5; Bherulry - 96
Glric - 9< Glric - 96
 Lprkd - 96  Lprkd - 96
Gly - 3 Gly - 3
<61 mlys <62 mlys

Hxlit Knthrhst (Kh) Jrmknlry ]kgh (Kj)

Dhnatc jb tkgh ks hquld tj tch tkgh Dhnatc jb tkgh ks hquld tj tch tkgh
(hktchr lituld jr lpprjxkglth) jvhr 928 (hktchr lituld jr lpprjxkglth) jvhr 926
mlys kn l yhlr mlys kn l yhlr:
lituld tkgh
lituldtkgh lpprjxkglthtkgh lituld tkgh
lituldtkgh lpprjxkgl
lpprjxkglth
th tkgh
t7 t7  t 7  t 7
928 mlys 928 mlys 926 mlys 926 mlys
Elnohr‛s rudh

<. Jn Glric 59, 5661, Glry Lnn lppdkhm bjr l V=3,666 djln lt ;.8% skgpdh
knthrhst. Ych prjgkshm tj ply jn @udy <5, 5661. Ijgputh tch knthrhst jb tch

8
 

djln uskna0
l.  Lituld tkgh, hxlit
hxlit knthrhst
 e.  Lpprjxkglt
 Lpprjxkglthh tkgh, hxlit knth
knthrhst
rhst
i.  Lituld tkgh, jrmknlry
jrmknlry knthr
knthrhst
hst
m.  Lpprjxkglt
 Lpprjxkglthh tkgh, jrmknlry knknthrhst
thrhst
 Lituld ]kgh
]kgh Lpprjxk
Lpprjxkglth
glth ]k
]kgh
gh
Glric
 Lprkd -- 963 Glric
 Lprkd -- 961
Gly - 9< Gly - 96
@unh - 96 @unh - 96
@udy - <5 @udy - <5
<<< mlys <6; mlys

l. Lit
Lituld
uld tkg
tkgh,
h, hhxli
xlitt kn
knthr
thrhst
hst
Kh 7 V r t
<<<
Kh 7 (=3,666)(6.6;8)( )
928
Kh 7 V<,932.1=

 e. Lpprjxkglt
Lpprjxkglthh tkgh, hxlit knt
knthrhst
hrhst
Kh 7 V r t
<6;
Kh 7 (=3,666)(6.6;8)( )
928

Kh 7 V<,92<.18

i.  Lituld tkgh, jrmknlry

jrmknlry knthr
knthrhst
hst
Kj 7 V r t
<<<
Kj 7 (=3,666)(6.6;8)( )
926

Kj 7 V<,=62.66 Elnohr‛s Uudh

m. Lppr
Lpprjxkg
jxkglth
lth tkgh
tkgh,, j
jrmkn
rmknlry
lry knth
knthrhst
rhst
Kj 7 V r t
<6;
Kj 7 (=3,666)(6.6;8)( )
926

Kj 7 V<,926.21

5. Bknm tch jrmknlry lnm hxlit knthrhsts jn l V596,666 djln lt <2% brjg Lprkd
<5, 5661 tj Luaust 3, 5661. Xsh tch bjddjwkna0
l.  Lituld tkgh, hxlit
hxlit knthrhst
 e.  Lpprjxkglt
 Lpprjxkglthh tkgh, hxlit knth
knthrhst
rhst

2
 

i.  Lituld tkgh, jrmknlry

jrmknlry knthr
knthrhst
hst
m.  Lpprjxkglt
 Lpprjxkglthh tkgh, jrmknlry kn
knthrhst
thrhst
 Lituld ]kgh
]kgh Lpprjxk
Lpprjxkglth
glth ]kg
]kgh
h
 Lprkd - <3  Lprkd - <3
Gly - 9< Gly - 96
@unh - 96 @unh - 96
@udy - 9< @udy - 96
 Luaust - 3  Luaust - 3
<<3 mlys <<2 mlys

l.  Lituld tkgh, hxlit

hxlit knthrhst
Kh 7 V r t
<<3
Kh 7 (596,666)(6.<2)( )
928

Kh 7 V<<, 3;2.;;

e.  Lpprjxkglth
 Lpprjxkglth tkgh, hxlit knt
knthrhst
hrhst
Kh 7 V r t

Kh 7 (596,666)(6.<2)( <<2 )
928

Kh 7 V<<,2;8.9=

i.  Lituld tkgh, jrmknlry

jrmknlry knthr
knthrhst
hst
Kj 7 V r t
<<3
Kj 7 (596,666)(6.<2)( )
926

Kj 7 V<5, 625.55 Elnohr‛s Uudh

m.  Lpprjxkglt
 Lpprjxkglthh tkgh, jrmknlr
jrmknlry
y knthrhst
Kj 7 V r t
<62
Kj 7 (=3,666)(6.6;8)( )
926

Kj 7 V<<,381.13

1
 

]jpki <.9 Liiugudltkna lnm Mksijuntkna

 
]ch Vrknikpld (jr prhshnt vlduh) V,
vlduh) V, jr tch sug jb gjnhy jn tch jrkakn mlth ks slkm
tj liiugudlth tj tch vlduh jb tch lgjunt, B,
lgjunt, B, lt tch hnm jb t yhlrs. Dkohwksh,
Dkohwksh, tch
lgjunt B,
lgjunt  B, ks mksijunthm tj tch prhshnt vlduh, V.
vlduh, V.

 Liiugudltkna
 Liiugudltkna Mksijuntk
Mksijuntkna na
]j —liiugudlth‗
]j —liiugudlth‗ ks tj bknm tch ]j —mksijunt‗ ks tj bknm tch prhshnt
lgjunt, B.
lgjunt, B.  vlduh, V.
Hxlgpdh

<. Lii
Liiugud
ugudlth
lth V1
V18,66
8,666
6 lt 3% skg
skgpdh
pdh kn
knthrh
thrhst
st bj
bjrr <8 yh
yhlrs
lrs..
Akvhn0
V 7 V18,666 B 7 V (< +r t) K7Vrt
r 7 3% jr 6.63 B 7 18,666 _< + (6.63)(<8)W K 7 (18,666)(6.63)(<8)
t 7 <8 yhlrs B 7 18,666 _< +(<.<5)W K 7 V;6,666.66
B 7: B 7 18,666 (5.<5)
B 7 V<28,666 B7V+K
B 7 18,666 + ;6,666
B 7 V<28,666

5. Ijgp
Ijgputh
uth bjr tch lg
lgjunt
junt kb V
V5=,6
5=,666
66 ks kn l
ltt ;.8% bbjr
jr 8 yhl
yhlrs.
rs.
Akvhn0
V 7 V5=,666 B 7 V (< 7 r t)
r 7 ;.8% jr 6.6; B 7 5=,666 _< +(6.6;)(8)W

t 7 8 yhlrs B 7 5=,666 _< +(6.=18)W

B7: B 7 5=,666 (<.=18)
B 7 V98,=66.66

3
 

9. Kb tch g
gjnhy
jnhy ks wjrtc <5
<5%
% skgpdh knthrhst, wclt g
gust
ust eh knvhsthm n
njw
jw tj

V2;,666 lt tch hnm jb =.8 yhlrs:

Akvhn0
V7: V 7  B 
ºº
r 7 <5% jr 6.<5 2;,666
t 7 =.8 yhlrs V7
ºº
B 7 V2;,666 2;,666
V7
<.618

V 7 V=<,326.=1

=. Qclt ks tc
tchh prhshn
prhshntt vlduh jb V=8,
V=8,666
666 lt <<.5
<<.58%
8% skgp
skgpdh
dh knth
knthrhst
rhst lt tc
tchh

hnm jb 5=6 mlys:

Akvhn0
V7: V7
 B 
ºº
r 7 <<.58% jr 6.<<58
t 7 5=6 mlys =8,666
V7
ºº
B 7 V=8,666
=8 , 666
V7
<.8=

V 7 V==,368.<;

;
 

]jpki <.= ’ ]ch Ykgpdh Mksijunt Bjrgudl

 Ls ghntkjnhm
ghntkjnhm hlrdkhr, tch pcr
pcrlsh
lsh —tj mksijunt‗
mksijunt‗ ks tj ijg
ijgputh
puth bjr tch prhsh
prhshnt
nt
 vlduh, V,
 vlduh, V, jb
 jb l akvhn lgjunt,
lgjunt, B.
 B.

K7B’V

 K ks ilddhm tch knthrhst kn lmvlnih. Kn ejrrjwkna gjnhy, knthrhst ks iclrahm bjr tch
ush jb gjnhy. Qchn mhmuithm kn lmvlnih, tcks knthrhst ks rhbhrrhm tj ls skgpdh
mksijunt.

Ykgpdh Knthrhst Bjrgudl0 K7Bmt

 K   K   K 
 m7  t7  B7
 Bt   Bm mt 

K7B’V V7B-K
K7Bmt V7B’Bmt
blitjrkna V 7 B (< ’ m t) Vrjihhms Bjrgudl
bknmkna bjr B  p Glturkty Rlduh
B 7 
7 
<∕m t  Bjrgudl

Ijgplrksjn jb Ykgpdh Knthrhst lnm Ykgpdh Mksijunt Bjrgudl

Ykgpdh Knthrhst Bjrgudl Ykgpdh Mksijunt Bjrgudl

Ykgpdh Knthrhst K7Vrt Ykgpdh Mksijunt K7Bmt
Vrknikpld  B  Vrjihhms V 7 B (< ’ m t)
 V7
<+ r t 
 Lgjunt B 7 V (< + r t) Glturkty Rlduh  V
 B7
<∕m t 

<6
 

<. Mksi
Mksijunt
junt V5
V58,66
8,666
6 bjr 9 yhlr
yhlrss lnm 2 gjn
gjntcs
tcs lt <6
<6%% skgpd
skgpdhh mksi
mksijunt
junt..
Akvhn0 V 7 B (< ’ r t)
B 7 V58,666 V 7 58,666 _< ’ (6.<6) (9.8)W
m 7 <6% jr 6.<6 V 7 58,666 _< ’ (6.98)W
t 7 5.8 yhlrs V 7 58,666 (6.28)
V7: V 7 V<2,586.66 prjihhms

5. Kb V<5,9
V<5,966
66 ks muh lt tc
tchh hnm jb bkvh y
yhlrs
hlrs lt 3
3%
% skgp
skgpdh
dh mksi
mksijunt
junt,, bknm tc
tchh
prjihhms lnm skgpdh mksijunt.
Akvhn0
B 7 V<5,966 V 7 B (< ’ r t) K7B’V
m 7 3%
3% jr 6.63 V 7 <5,966 _< ’ (6.63) (8)W K 7 <5,966 ’ 1,936
t 7 8 yhlrs V 7 <5,966 _< ’ (6.=)W K 7 V=,;56.66
V7: V 7 <5,966 (6.2) skgpdh mksijunt
K7: V 7 V1,936.66 prjihhms

9. Jn Lprk
Lprkdd 5, Gr
Gr.. Irksj
Irksjstj
stjgj
gj rhi
rhihkv
hkvhm
hm V28,
V28,666
666 brj
brjg
g l irhmk
irhmktt unk
unkjn
jn lnm

prjgkshm tj ply V23,666 jn Jitjehr 5 jn tch slgh yhlr. Kb knthrhst wls

mhmuithm kn lmvlnih, wclt wls tch mksijunt rlth:
Akvhn0
B 7 V23,666 K7B’V  K 
m7
V 7 V28,666 K 7 23,666 ’ 28,666  B t 
t 7 8 gjntcs K 7 V9,666 9,666
m7
K7: 23,666 ( 6.8 )
m7: m 7 3.35%

=. Gr
Gr.. Ujm
Ujmrka
rkauhz
uhz wks
wkschs
chs tj clvh V<6
V<66,6
6,666
66 plyl
plyledh
edh kn 8 yhl
yhlrs
rs.. Qcl
Qcltt sug
scjudm eh ejrrjwhm njw kb tch mksijunt rlth ks lt <3%
Akvhn0
B 7 V<66,666 V 7 B (< ’ m t)
m 7 <3% jr 6.<3 V 7 <66,666 _< ’ (6.<3) (8)W
t 7 8 yhlrs V 7 <66,666 _< ’ (6.;)W
V7: V 7 <66,666 (6.<)
V 7 V<6,666

<<
 

]jpki <.8 ’ Hqukvldhnt Ulths

]wj rlths lrh hqukvldhnt bjr tch slgh prhshnt vlduh,

vlduh, V,
 V, tchy
 tchy ykhdm tch slgh
glturkty vlduh, B,
vlduh, B, lt
 lt tch hnm jb tch thrg.

 Lt skgpdh knthrhst

knthrhst rlth, r,  Lt skgpdh mksijunt
mksijunt rlth
rlth,, m,
B 7 V (< + r t)  V
B 7  <∕m t 

Yknih,
B7B

 V
V (< 7 r t) 7
<∕m t 

]rlnsbjrgkna
]rlnsbjrgkna tch vlrkledhs lnm sjdvkna bjr tch r lnm m , wh clvh,
m
r7
< m t 
∕
r
m7
<+ r t 

 ]ch rhdltkjnsckp ehtwhhn tch skgpdh knthrhst rlth lnm skgpdh mksijunt ks ilddhm
tch hqukvldhn
hqukvldhntt rlths.
Hxlgpdh

<. L elno mksi

mksijunt
juntss l V<26
V<26,666
,666 ddjln
jln mu
muhh kn 9 yhl
yhlrs
rs lt <6
<6%
% skg
skgpdh
pdh
mksijunt. Bknm tch hqukvldhnt skgpdh knthrhst rlth.
Akvhn0 m
B 7 V<26,666
7 V<26,666 r 7 <∕m t 
6.<6
m 7 <6% jr 6.<6 r7
<∕( 6.<6)( 9)
t 7 9 yhlrs 6.<6
r7
r7: <∕( 6.9)
6.<6
r7
6.1
r 7 6.<=9 jr <=.9%

<5
 

5. Bknm tch skgpdh mk

mksijunt
sijunt rrlth
lth hqukvld
hqukvldhnt
hnt tj <8% skgpdh kn
knthrhst
thrhst bbjr
jr 5=6
mlys.
Akvhn0 r
m7
<+ r t 
m7:
6.<8

t 7 5=6 mlys m 7 <+( 6.<8 )( 5=6 )

r 7 <8% jr 6.<8 926
6.<8
m7
<+( 6.<8 )( 6.21 )
6.<8 6.<8
m7
<+( 6.<8 )( 6.21 )
 7
<.<
m 7 6.<92 jr <9.2%

9. Cjw gl
glny
ny gjn
gjntcs
tcs wk
wkdd
dd kt tlo
tlohh bjr V966
V966,666
,666 ttj
j arjw tj V9
V986,6
86,666
66 lt0
l. <5.8
<5.8%
% sk
skgp
gpdh
dh kknt
nthr
hrhs
hstt

 e. <5.8% skgpdh m

mksijunt
ksijunt
Akvhn0  K   K 
t7 t7
V 7 V966,666  Vr  Bm
B 7 V986,666 86,666 86,666
t7 t7
r 7 <5.8% jr 6.<58 966,666 ( 6.<58 ) 986,666 ( 6.<58 )
m 7 <5.8% jr 6.<58 <5 gjntcs <5 gjntcs
t 7 <.99 yhlrs  (  ) t 7 <.<5 yhlrs (  )
K 7 V86,666 <  yhlr <  yhlr
t 7 <2 gjntcs t 7 <9.1 gjntcs

=. Kb V<6,
V<6,666
666 li
liiugu
iugudlth
dlthss V<5,8
V<5,866
66 bjr ; gjn
gjntcs,
tcs, bbknm0
knm0

l. ]ch skg
skgpdh
pdh knt
knthrh
hrhst
st rl
rlth
th
 e. ]ch skgpdh mksi
mksijunt
junt rlth
Akvhn0  K   K 
r7 m7
V 7 V<6,666  V t   B t 
B 7 V<5,866 5,866 5,866
t 7 ; gjntcs r7  ; r7  ;
<6,666 ( ) <5,866 ( )
K 7 V5,866 <5 <5
r7: 5,866 5,866
r7 r7
m7: 1,866 ;,918
r 7 99.99% r 7 52.21%

<9
 

]jpki <.2 ’ Vrjgkssjry Njths

 L Vrjgkssjry
Vrjgkssjry Njth ks l wr
wrktthn
ktthn prjgksh jn tch plrt jb tch e
ejrrjwhr
jrrjwhr tj ply 
lnjtchr phrsjn cks bknlnikld jedkaltkjn.

Kt knidumhs tch larhhm knthrhst jr mksijunt rlth lnm thrg.

]chrh lrh twj typhs jb Vrjgkssjry

Vrjgkssjry Njths0
Ykgpdh Knthrhst Njth Elno Mksijunt Njth
Kt ks l prjgkssjry njth wchrh tch Kt ks ln jbthn-ushm prjgkssj
prjgkssjry ry njth
prknikpld, V,
prknikpld,  V, ks
 ks hxpdkiktdy wrktthn. Kt ks  wchrh tch glturkty
glturkty vlduh, B, ks
 ehtthr rhbhrrhm
rhbhrrhm tj ls tch blih vlduh jb  hxpdkiktdy wrktthn.
wrktthn. Kt ks tch lgjunt
tch djln. ]ch tjtld lgjunt tj eh plkm ey tch ejrrjwhr. ]ch knthrhst ks
rhplkm jn tch glturkty mlth ks tch ijgputhm jn tcks lgjunt lnm
glturkty vlduh, B.
vlduh, B. mhmuithm kn lmvlnih. ]ch sug jb 
gjnhy rhihkvhm ey tch glohr ks ilddhm
prjihhms, V.

Ykgpdh Knthrhst Njth

V <66,666 Glnkdl, Vckdkppknhs @unh 5;, 5663

Jnh cunmrhm twhnty mlys lbthr tch lejvh mlth, tch unmhrskanhm tj ply tj
tc
tch
h jr
jrmh
mhrr jb Ujmj
Ujmjdb
dbj
j Mk
Mkzj
zjn
n tch
tch sug
sug jb jn jnhh cu
cunm
nmrh
rhmm tc
tcju
jusl
slnm
nm ph
phsj
sjs
s jn
jndy
dy
(V<66
(V< 66,66
,666)
6) wktc
wktc knthrh
knthrhst
st lt <2%
<2% phr
phr lnnu
lnnugg pl
plyle
yledh
dh lt Njrtc
NjrtcHl
Hlst
st Elnok
Elnokna
na
Ijrpjrltkjn, Glnkdl

Ykanhm0 Ohvkn Dlshrnl

]ch glohr
glohr jb
 jb tch njth ks Ohvkn Dlshrnl
Dlshrnl..
]ch plyhh
plyhh ks
 ks Ujmjdbj Mkzjn.
]ch blih vlduh jb
vlduh jb tch skgpdh knthrhst njth ks V<66,666.
]ch skgpdh knthrhst rlth ks <2%.
]ch thrg b tch skgpdh knthrhst njth ks <56 mlys.
]ch jrkakn mlth jb
mlth jb tch thrg ks @unh 5;, 5663.

Bknmkna tch Glturkty Mlth lbthr <56 mlys0

<=
 

@unh - <
@udy - 9<
 Luaust - 9<
Yhpthgehr - 96
Jitjehr - 51
  <56 mlys
]ch glturkty mlth jb tch thrg ks jn Jitjehr 51, 5663.

Bknmkna tch knthrhst tj eh plkm0

K7Vrt

<56
K 7 (<66,666) (6.<2) ( º
926

 K 7 V8,999.99
]ch knthrhst
knthrhst tj
 tj eh plkm ks V8,999.99.

Bknmkna tch glturkty vlduh0

B7V+K

B 7 <66,666 + 8,999.99

B 7 V<68,999.99
]ch glturkty
]ch glturkty vlduh ks
vlduh ks V<68,999.99.

<8
 

Elno Mksijunt Njth

]ch glohr
glohr jb
 jb tch njth ks Uhghmkjs Gutui
Gutui..

V <86,666 Glnkdl, Vckdkppknhs Glric 59,

5663
Jnh cunmrhm bkbty mlys lbthr tch lejvh mlth, bjr tch vlduh rhihkvhm wktc
knthrht lt ;% phr lnnug mksijunthm tj glturkty, tch unmhrskanhm prjgkshs tj
ply tj tch jrmhr jp Glnkdl Bknlnih, tch sug jb jnh cunmrhm lnm bkbty tcjuslnm
phsjs jndy (p<86,666.66) plyledh lt Glnkdl, Bknlnih.
 

Ykanhm0 Uhghmkjs Gutui

]ch plyhh
plyhh ks
 ks Glnkdl Bknlnih.

]ch blih vlduh jb

vlduh jb tch skgpdh knthrhst njth ks V<86,666.

]ch skgpdh knthrhst rlth ks ;%.

]ch thrg b tch skgpdh knthrhst njth ks <86 mlys.

]ch jrkakn mlth jb tch thrg ks Glric 59, 5663.

<2
 

Bknmkna tch Glturkty Mlth lbthr <86 mlys0

Glric - 3

 Lprkd - 96

Gly - 9<

@unh - 96

@udy - 9<

 Luaust - 3

  <86 mlys
]ch glturkty mlth jb tch thrg ks jn Luaust 56, 5663.

Bknmkna tch knthrhst tj eh mhmuithm kn lmvlnih0

K7Bmt

<86
K 7 (<86,666) (6.6;) ( º
926

 K 7 V8,258.66
]ch knthrhst
knthrhst tj
 tj eh mhmuithm kn lmvlnih ks V8,258.66.

Bknmkna bjr tch prjihhms0

V 7 B -K

V 7 <86,666 ’ 8,258

V 7 V<==,918.66
]ch prjihhms ks V<==,918.66.

<1
 

Hxlgpdh

<. ]ch glturkty vlduh jb l skx-gjntc skgpdh knthrhst njth wls V99,666. Kb

tch knthrhst rlth ls <3% phr yhlr, wclt ks tch blih vlduh jb tch njth:
Akvhn0  B 
V7
<+ r t 
r 7 <3% jr 6.<3
99,666
t 7 2 gjntcs V7  2
<+( 6.<3 )( )
<5
B 7 V99,666
99,666
V7: V7
<.6;

V 7 V96,518.59

5.  L skgpdh knthrhst njths bjr V36,666 lt <2% phr lnnug wls skanhm bjr

<65 mlys. Bknm tch glturkty vlduh

Akvhn0 B 7 V (< + r t)

r 7 <2%
7 <2% jr 6.<2 <65
B 7 36,666 _< + (6.<2) ( ºW
926
t 7 <65 mlys
B 7 36,666 _< + 6.6=8)
V 7 V36,666
7 V36,666
B 7 36,666 (<.6=8)
B7:
B 7 V39, 252.21.

<3
 

9. Ukzzl skanhm l V25,666 elno mksijunt njth lt <6%. Kb tch prjihhms wls

V26,666, wclt wls tch thrg jb tch njth:

Akvhn0  K 
t 7  B m
B 7 V25,666
7 V25,666
5,666
m 7 <6%
<6% jr 6.<6 t7
(25,666 )( 6.<6 )
V 7 V26,666
7 V26,666 5,666
t7
2,566
K 7 V5,666
t 7 6.959 yhlrs jr
yhlrs jr 9.31 yhlrs
t7:

=.  L elno mksijunt
mksijunt njth bjr V36,66
V36,666
6 lt 3% cls l thr
thrg
g jb ; gjntcs
gjntcs.. Bknm

tch knthrhst iclrahm kn lmvlnih lnm tch prjihhms.

Akvhn0 K7Bmt

m 7 3% jr 6.63  ;
K 7 36,666 (6.63) ( )
<5
t 7 ; gjntcs
K 7 V=,366.66
B 7 V36,666

K7:
V7B’K
V7:
V 7 36,666 ’ =,366

V 7 V18,566.66

<;
 

]jpki 5.< ’ Ijgpjunm Knthrhst Bjrgudl

n Ijgpjunm Lgjunt Bjrgudl

B 7 V (< + k)
-n Ijgpjunm Vrhshnt Rlduh Bjrgudl
 V 7 B (< + k)

 Qchrh0
B - Ijgpjunm Lgjunt
 `
k7 V - Vrhshnt Rlduh
g
k - Ulth jb Knthrhst
n ’ Nugehr jb Vhrkjms
n 7 tg
 ` ’ Njgknld Ulths
Ulths
g ’ Brhquhniy jb Ijnvhrskjn
t ’ ]kgh kn [hlrs

(< + k) n  Liiugudltkjn Blitjr

-n
(< + k) Mksijunt Blitjr

Knthrhst iln eh ijgpjunmhm0 Hxlgpdh, —ln

—ln knvhstghnt jb <2%

l. Ln
Lnn
nul
uldddy g7< ijgpjunmhm
ijgpjunmhm qulrthrdy bjr 8

 e. Yhgklnnuld
Yhgklnnulddy
dy g75  yhlrs.‗‗
 yhlrs.

i. \ul
ulrrthr
hrddy g7=  ` 6.<2
k7  7  7 6.6=
g =
m. Gj
Gjnt
ntcd
cdy
y g 7 <5
n 7 tg 7 (8)(=) 7 56

56
 

Hxlgpdh

<. Bknm tch iijgpj

jgpjunm
unm l
lgjun
gjuntt kb V86,6
V86,666
66 ks knvh
knvhsthm
sthm lt 3% iijgpj
jgpjunmhm
unmhm
qulrthrdy.
Akvhn0  ` 6.63
k7  7  7 6.65
g =
V 7 V86,666
 ` 7 3% n 7 tg 7 =(=) 7 <2
n
g7= B 7 V (< + k)
t 7 = yhlrs B 7 86,666 (< +6.65)<2
B7: B 7 V23,29;.5;

5. Lii
Liiugud
ugudlth
lth V<5,
V<5,666
666 lt ;% ijg
ijgpjun
pjunmhm
mhm shg
shgklnn
klnnuldd
ulddy
y bjr 5 yhlrs.
Akvhn0  ` 6.6;
k7  7  7 6.6=8
g 5
V 7 V<5,666
 ` 7 ;%
;% n 7 tg 7 5(5) 7 =
n
g75 B 7 V (< + k)
t 7 5 yhlrs B 7 <5,666 (< +6.6=8) =
B7: B 7 V<=,9<6.55

9. Mksi
Mksijunt
junt V58,6
V58,666
66 l
ltt <5% ijg
ijgpjunm
pjunm gjn
gjntcdy 
tcdy 

5<