Pdshfumaýe Mosh Srapaof ]O.

?.  Df sdgurh bd troesphrtd aetdreomaheof eh ds bd h`fagobo mhetrotomaýe de fos

hpdromaheds bd mhkdrmah aetdreomaheof.
Osë puds, ¸quá rozheds nustaiamoe qud Sapraof loyo mhetrotobh ue sdgurh bd troesphrtd
poro dsto hpdromaýe8 Soro mhetdstor bd`d utafazorsd df tdxth sh`rd sdgurh bd
troesphrtd aemfuabh de df Oedxh ?. Aebamor ue këeakh bd trds rozheds.

Pozheds
Srapaof ].O of omhrbor df ush bdf Aemhtdrk MAS mhe su mhkprobhr, dstï h`fagobh o
?
mhetrotor ue sdgurh bd Rroesphrtd yo qud ds ueo rdgfo bdf Aemhtdrk utafazobh.
Srapaof ].O mhetroto df sdgurh yo qud df pogh bd fo troesommaýe sd rdofazoro kdbaoetd
Mrábath Bhmukdetorah, de dstd mosh df `oemh bdf akphrtobhr dxagd qud poro phbdr
0
rdofazor df pogh bdf Mrábath Bhmukdetorah sd taded qud prdsdetor ue mdrtaiamobh bd
sdgurh bd troesphrtd.
Fo hpdromaýe bd Srapaof ]O of sdr ueo mhkpro vdeto aetdreomaheof qud vo bd ue
mhetaedetd o htrh y df troydmth ds forgh: fo morgo bd`d dstor osdgurobo
o sdgurobo yo qud oetd
= phsa`fds párbabos, bdtdrahrhs, rh`hs, dtm. Bd eh mhetor mhe ue sdgurh bd troesphrtd fhs
prh`fdkos she baiëmafds bd shfumaheor, phr fh qud fo mhetrotomaýe bdf sdgurh ogafazo fo
mhkpdesomaýe bd fhs pdrnuamahs hmosaheobhs bd sdr df mosh.
Srapaof ]O bd`d dstor mhesmadetd bd qud sa `ade ds madrth dxastde mhevdeahs y kormhs
 nurëbamhs qud rdgufoe fhs mhetroths bd troesphrtd
troesphrtd dsths tadede ue fëfëkatd
katd bd aebdkeazomaýe
2 y ue rágakde bd rdspheso`afabob, fhs muofds de kumlhs moshs eh mu`rde fhs radsghs o fhs
qud sd dxphed df vofhr bd fo kdrmoemëo, fh muof nustaiamo fo mhetrotomaýe bdf sdgurh yo qud
df vofhr bd fo morgo bd Srapaof ds dfdvobh.
Nustaiamo fo mhetrotomaýe bdf sdgurh phr portd bd Srapaof ].O. df ldmlh bd qud bd`d
mukpfar mhe fh mhkprhkdtabh de su mhetroth bd mhkpro y vdeto, obdkïs bd muabor su
4
rdputomaýe yo qud of lo`dr radsgh poro fo morgo df eh mhetrotor ue sdgurh phbrëo sdr kof
vasth phr mfadetd.

0.  De df mosh dxpudsth, ¸quaáe ds mobo ueh bd fhs muotrh aetdrvaeadetds de df mhetroth bd
sdgurh bd troesphrtd aetdreomaheof> Osdgurobhr, Rhkobhr, Osdgurobh y @dediamaorah8
Soro mhetdstor bd`d utafazorsd fos bdiaeamaheds bd dstos iaguros qud opordmde de df
Oedxh ?.

Ds fo mhkpoÿëo osdgurobhro qud hirdmd fo mh`drturo bdf radsgh o mok`ah bd fo

Osdgurobhr prako y sd mhkprhkdtd o pogor fo aebdkeazomaýe muoebh sd kotdraofazo df
saeadstrh.> Osdgurobhro Kopird Aebustraof
Ds quaáe mhetroto df sdgurh y pogo fo prako. ]drï df dxphrtobhr h df akphrtobhr de
iuemaýe bd quaáe osuko df radsgh bd troesphrtd y, de su mosh, bd fh qud dsto`fdmd df
Rhkobhr
Aemhtdrk qud sd loyo omhrbobh de df mhetroth bd mhkprovdeto aetdreomaheof bd
kdrmoemëo.> Dxphrtobhr> Srapaof ].O.
Ds quaáe osukd df radsgh. ]drï df dxphrtobhr h df akphrtobhr, de iuemaýe bdf fugor
Osdgurobh bd detrdgo dsto`fdmabh phr df Aemhtdrk qud sd loyo omhrbobh de df mhetroth bd
mhkprovdeto aetdreomaheof bd kdrmoemëo.> Akphrtobhr> ]dvao Mh. Aem.
Fo portd (dxphrtobhr h akphrtobhr) qud taded bdrdmlh o mh`ror fo aebdkeazomaýe
@dediamaorah
bdf sdgurh de mosh bd saeadstrh.> Akphrtobhr> ]dvao Mh. Aem. 
 

=.  Sapraof lo mhetrotobh ue sdgurh bd troesphrtd mhe Mfïusufo O bdf Aestatuth bd

Osdgurobhrds bd Fhebrds <Aestatutd Morgh Mfousds). ¸Muïfds she fhs radsghs qud mu`rd
dstd taph bd sdgurh8 Mhkpfdtor df muobrh bdf Oedxh 0, aebamoebh sa bamlo Mfïusufo O
mu`rd h eh mobo ueh bd fhs ?3 taphs bd radsghs kdemaheobhs. Bd`d rdsphebdrsd de
`osd o fo aeihrkomaýe qud sd sukaeastro de df Oedxh ?.

Raphs bd Padsgh Mu`adrth ]A/ EH

Sárbabo bd `ufths buroetd fo morgo y
]A
bdsmorgo
Bdkhros y rdtroshs EH
Rdrrdkhths y drupmaheds vhfmïeamos ]A
]omraiamah ovdrëo grudso ]A
Yudfmhs ]A
Padsghs shmaofds (ludfgos) EH
Bdidmths bd dk`ofond EH
Gosths bd sofvokdeth ]A
Khnoburo (detrobo bd oguo de fos `hbdgos) ]A
Padsghs Shfëtamhs EH

2.  Mofaiamor mhkh vdrbobdrh (Y) h iofsh (I) mobo ueo bd fos oiarkomaheds sh`rd df sdgurh
bd troesphrtd qud opordmde de df Oedxh =. Bd`d rdsphebdrsd de `osd o fo aeihrkomaýe
qud sd sukaeastro de df Oedxh ?.

De df mhkdrmah aetdreomaheof, ehrkofkdetd

eh rkofkdetd sd osdguro df troesphrtd "pudrto o
I
pudrto", bdsbd df ofkomáe bdf vdebdbhr losto df bdf mhkprobhr.
Df sdgurh bd troesphrtd fh pudbd mhetrotor df vdebdbhr, df mhkprobhr h df
Y
troesphrtasto bd muofquadr bd dffhs.
De fhs Aemhtdrks MAS y MAI ds h`fagothrah qud df vdebdbhr mhetrotd ue sdgurh
Y
bd troesphrtd o ehk`rd bdf mhkprobhr, qud ds df qud osukd df rradsgh
adsgh
De df sdgurh bd troesphrtd, df vofhr osdgurobh taded qud mu`rar df ?=3% bdf
I
vofhr bd fo kdrmoemëo de iomturo.
De df sdgurh bd troesphrtd df vofhr osdgurobh aemfuyd, detrd htrhs mhemdpths,
Y
df mhstd bdf troesphrtd y fo prhpao prako bdf sdgurh.
Df sdgurh mhe Mfïusufo O pudbd mhesabdrorsd ue sdgurh bd troesphrtd o thbh
I
radsgh.
Fo portd qud mhetroto df sdgurh bd troesphrtd, dxphrtobhr h akphrtobhr, bd`d
shfamator ue mdrtaiamobh bd sdgurh bd troesphrtd poro mobo troesphrtd Y
aetdreomaheof qud rdofamd.
Df mhstd bdf sdgurh bd troesphrtd, ehrkofkdetd hsmafo de threh of =% bdf vofhr
I
bd fo hpdromaýe.
Soro phbdr rdmfokor fo aebdkeazomaýe de ue sdgurh bd troesphrtd ds edmdsorah
Y
prakdrh rdofazor df pogh bdf troesphrtd.
 

4.  Mofmufor df prdmah MAS (MAS ; MIP + prako) qud bd`d hirdmdr Sapraof of akphrtobhr de
Dstobhs Teabhs de `osd o fhs boths qud sd hirdmde de df deuemaobh bdf mosh y fo
saguadetd iýrkufo, yo aebamobo de df tdkorah>

Srako edto sdgurh ; ((Yofhr kdrmoemëo + gosths aefoeb + mhstd bdf ifdtd) *??3*% toso
bd sdgurh)/(?3333-(??3*% toso bd sdgurh))

Pdshfumaýe>

Boths>

-  Mhsth bd fo kdrmobdrëo ; 173 ₦ * ?1 Rhedfobos ; ?<,2=3 ₦ 

-  Korgde bd Goeoemao phr fo hpdromaýe ; 4,333 ₦ 
-  Yofhr bd fo Kdrmoemëo ; ?<,2=3 ₦ + 4,333 ₦ ; 0=,2=3 ₦  
-  Mhsth MIP ; =933 ₦  
-  % toso bd sdgurh ; 3.<%

Mofmufh bd fo Srako edto bdf sdgurh>

Srako Edto bdf ]dgurh ; ((0=,2=3 ₦ + =,933 ₦)*??3*3.<) / (?3,333 ” (??3*3.<))

” (??3*3.<))

Srako Edto bdf ]dgurh ; 0=1.1< ₦ 

Mofmufh bdf Srdmah MAI>

MAI ; Yofhr bd fo Kdrmoemëo + MIP + Srako bdf ]dgurh

MAI ; 0=,2=3 ₦ + =,933 ₦ + 0=1.1< ₦ 

₦ 

MAI ; 07,091.1< ₦