PDF Questoes Resolvidas - Compress

Xglvgm Fpfrchgbm Hrcpflbg
Augldcrec Xgeócs Hrcpflbg
HMNRFJGLGBFBC
ACZCNHGFL
RCMZGF C PZÆRGHF
4f CBGÁÈM
FRSFLG_FBF BC FHMZBM HME FX LCAGXLFÁÓCX

IGXHFL C XMHGCRÆZGF, GIZX, HPHX C NMZEFX
JZFXGLCGZFX BC HMNRFJGLGBFBC
HMNRCEPLF M PZMAZFEF BM CTFEC BC

XSIGHGÏNHGF BM HIH
VSCXRÓCX ZCXMLYGBFX
Hmntfjglgbfbc?
Xgstcef bc Gnimrefáèm
Acrcnhgfl
6. Se Xgscef bc Gnimrefáócs
Gnimrefáócs Acrcnhgfgs (XGA) pmbc scr 6
scr cncnbgbm hmem m prm-
hcssm bc rfnsimrefáèm bc bfbms ce gnimrefáócs quc sèm uglgzfbfs nf csruurf
bchgsørgf bf ceprcsf, prmpmrhgmnfnbm, fgnbf, f suscnfáèm fbegngsrfgvf pfrf
mgegzfr ms rcsulfbms cspcrfbms.
Hme jfsc nm bcshrgm fhgef, pmbcems fﬆrefr quc f cﬆhgïnhgf bc ue XGA bcpcnbc bf?
f) rfpgbcz hme quc fs gnimrefáócs ﬊uce bms pmntms scnsmrcs
scnsmrcs fms hcntrms bc
bchgsèm.
j) rfpgbcz hme quc fs gnimrefáócs ﬊uce bms hcnrms bc bchgsèm pfrf ms pmnms
scnsmrcs.
h) sgangﬆhênhgf bfs gnimrefáócs rchcjgbfs.
b) bgsênhgf cnrc pmnms scnsmrcs c hcnrms bc bchgsèm.
c) hfpfhgbfbc bm cqugpfecnm (hmepufbmrcs)
(hmepufbmrcs) ce prmhcssfr fs gnimrefáócs c
rfnsegg-lfs.
:. M Husm
Husm Eçbgm Pmnbcrfbm bc Hfpgfl
Hfpgfl ç hflhulfbm frfvçs bf pmnbcrfáèm bm husm
cspchåﬆhm bc hfbf gpm bc hfpgfl (prøprgm mu bc crhcgrms), hmnsgbcrfbf f csruurf
bm hfpgfl prøprgm bf ceprcsf. Gbcngﬆhf-sc f prmpmráèm hmrrcf bc pfrghgpfáèm bm
hfpgfl prøprgm pclf bgvgsèm bms vflmrcs?
f) bm Pftrgeòngm Låqugbm pclm Pfssgvm tmtfl.
j) bm Hfpgfl Xmhgfl pclm Pfssgvm
Pfssgvm mfl.
h) bms luhrms rcgbms pclm Hfpgfl Xmhgfl.
b) bfs fáócs
fáócs mrbgnærgfs
mrbgnærgfs pclm Hfpgfl Xmhgfl.
Xmhgfl.
c) bm Hfpgfl Xmhgfl pclm Pfrgeòngm
Pfrgeòngm Låqugbm.
2 | Vucstócs rcsmlvgbfs
8. Ce 86
86 bc bczcejrm bc :0T: uef bccregnfbf
bccregnfbf hmepfndgf pujlghmu f scaugnc
bcemnsrfáèm hmnæjgl?
Jflfnám Pftrgemng
Pftrgemngfl
fl
FRGYM :0T6 ce Z$ :0T: ce Z$ PFXXGYM :0T6 ce Z$ :0T: ce Z$

Hgrhulfntc :4.100,00 80.700,00 Hgrhulfntc 64.800,00 :6.100,00
Bgspmnåvcl 100,00 8.800,00 Imrnchcbmrcs 66.000,00 62.000,00
Buplghftfs f 6:.000,00 68.900,00 Hmntfs f Pfafr :.400,00 2.100,00
Zchcjcr
Cstmqucs 69.000,00 62.000,00 Ceprçstgems 2.300,00 8.000,00
Zcflgzævcl f 9.000,00 7.000,00 Cxgaåvcl f 60.700,00 63.000,00
Lmnam Prfzm Lmnam Prfzm
Ftgvm 7.300,00 68.900,00 Pftrgeòngm 63.000,00 69.400,00
Pcrefncntc Låqugbm
Rmtfl 22.:00,00 38.300,00 Rmtfl 22.:00,00 38.300,00
F flcrnfgvf HMCF ç?
f) M Hfpgtfl Hgrhulfntc Låqugbm img rcbuzgbm ce Z$ 6.:00,00 c f Lgqugbcz
Hmrrcntc img rcbuzgbf ce Z$ 0,63, bcgxfnbm
b cgxfnbm f ceprcsf hme uef Lgqugbcz
Hmrrcntc hmeprmectgbf ce rclfáèm fm fnm bc :0T6.
j) M Hfpgfl Hgrhulfnc Låqugbm img rcbuzgbm ce $ :.800,00 c f Lgqugbcz Hmr-
rcnc img rcbuzgbf ce $ 0,60, bcgxfnbm f ceprcsf
c eprcsf hme uef Lgqugbcz Hmrrcn-
c hmeprmecgbf ce rclfáèm fm fnm bc :0T6.
h) M Hfpgfl Hgrhulfnc
Hgrhulfnc Låqugbm img
img feplgfbm ce $ 6.:00,00 c f Lgqugbcz Hmr-
Hmr-
rcnc img rcbuzgbf ce $ 0,63, nèm bcgxfnbm f ceprcsf hme uef Lgqugbcz
Hmrrcnc hmeprmecgbf ce rclfáèm fm fnm bc :0T6.
b) M Hfpgfl Hgrhulfnc
Hgrhulfnc Låqugbm img
img feplgfbm ce $ :.800,00 c f Lgqugbcz Hmr-
Hmr-
rcnc img rcbuzgbf ce $ 0,60, nèm bcgxfnbm f ceprcsf hme uef Lgqugbcz
Hmrrcnc hmeprmecgbf ce rclfáèm fm fnm bc :0T6.
c) M Hfpgfl
rcnc Hgrhulfnc
Hgrhulfnc
img feplgfbf ce Låqugbm
$ 0,60, img
img feplgfbm
bcgxfnbm ce $ hme
f ceprcsf :.800,00
uef cLgqugbcz
f Lgqugbcz Hmr-
Hmr-
Hmrrcn-
c hmeprmecgbf ce rclfáèm fm fnm bc :0T6.
Vucstócs rcsmlvgbfs | 3
Xmluáèm?
Hfpgtfl Hgrhulfntc Låqugbm (HHL)

:0T6 ‘ HHL 5 Z$ :4.100,00 ‘ Z$ 64.800,00 :0T: ‘ HHL 5 Z$ 80.700,00 ‘ Z$ :6.100,00
HHL 5 Z$ 60.200,00 HHL 5 Z$ 7.:00,00
Zcbuáèm bm HHL 5 Z$
HHL 5 Z$ 6.:00,00
60.200,00 ‘ Z$ 7.:00,00
Lgqugbcz Hmrrcntc (LH)

:0T6 ‘ LH 5 Z$ :4.100,0
:4.100,000 / Z$ 64.800 5 6,31 :0T: ‘ LH 5 Z$ 80.700
80.700,00
,00 / Z$ :6.100
:6.100,00
,00 5 6,2:
Zcbuáèm 5 0,63
2. Sef ceprcsf pmssug fs scaugncs gnimrefáócs cxrfåbfs bc scu Jflfnhcc bc Ycrg-
Ycrg-
ﬆhfáèm ce :0T:?
Arupms bc Hmntfs 06.06.:0T: 86.6:.:0T:
Ftgvm Hgrhulfntc Z$ 1.000,00 Z$ 63.430,00
Pfssgvm Hgrhulfntc Z$ 8.400,00 Z$ 4.:00,00
F flcrnfgvf HMCF ce rclfáèm à vfrgfáèm bm Hfpgfl Hgrhulfnc Låqugbm bf

cepcsf ce :0T: ç?
f) F ceprcsf tcvc uef vfrgfáèm pmsgtgvf nm Hfpgtfl Hgrhulfntc Låqugbm nm
emntfntc bc Z$ 2.230,00.
j) F ceprcsf cvc uef vfrgfáèm ncafgvf nm Hfpgfl Hgrhulfnc Låqugbm nm emn-
fnc bc $ 2.230,00.
h) F ceprcsf cvc uef vfrgfáèm pmsggvf nm Hfpgfl Hgrhulfnc Låqugbm nm emn-
fnc bc $ 8.:00,00.
b) F ceprcsf cvc uef vfrgfáèm ncafgvf nm Hfpgfl Hgrhulfnc Låqugbm nm emn-

fnc bc $ 1.930,00.
c) F ceprcsf cvc uef vfrgfáèm ncafgvf nm Hfpgfl Hgrhulfnc Låqugbm nm emn-
fnc bc $ 8.:00,00.
Xmluáèm?
06.06.:0T: 86.6:.:0T0
FH ‘ PH FH ‘ PH
Z$ 1.000,00 ‘ Z$ 8.400,00 Z$ 63.430,00 ‘ Z$ 4.:00,00
Z$ 8.:00,00 Z$ 1.930,00
Yfrgfáèm bm Hfpgtfl bc Agrm

Z$ 1.930,00 ‘ Z$ 8.:00,00 5 Z$ 2.230,00
3. Sef ceprcsf pmssug fs scaugncs gnimrefáócs cxrfåbfs bc scu Jflfnám Pfrgem-

ngfl c Bcemnsrfáèm bc csulfbms ce :0T:?
PCZÅMBMX LSHZM BM CTCZHÅHGM PFRZGEÒNGM LÅVSGBM FRGYM RMR
RMRFL
FL
:0T0 Z$ 4.000,00 Z$ :0.000,00 Z$ 20.000,00
:0T6 Z$ 6:.000,00 Z$ 90.000,00 Z$ :20.000,00
:0T: Z$ 69.000,00 Z$ 600.000,00 Z$ 200.000,00
F fnælgsc HMCF ce rclfáèm à cnfjglgbfbc bms Hfpgfgs mfgs, nms rcspch-

gvms pcråmbms, ç?
f) M hmntrmllcr, fm fnflgsfr ms bcemnsrfgvms bf ceprcsf, pmbc hmnrmlfr m bc-
scepcndm bf ecsef fﬆrefnbm quc f cnfjglgbfbc bm Hfpgfl mfl ce hfbf
cxcrhåhgm csæ ce bchlångm, uef vcz quc ms ånbghcs imrfe bc 20,0%, :0,0% c
69,0% bcvgbm fm hrcshgecnm bm Pfrgeòngm Låqugbm bf ceprcsf.
j) M hmntrmllcr, fm fnflgsfr ms bcemnstrftgvms bf ceprcsf, pmbc hmntrmlfr
m bcscepcndm bf ecsef fﬆrefnbm quc f Zcntfjglgbfbc bm Hfpgtfl Rm-
tfl ce hfbf
:0,0%, 3,0%cxcrhåhgm cstæ ce
c 2,0% bcvgbm fm bchlångm, uefbcvcz
hrcshgecntm quc ms ånbghcs
gnvcstgecntms nmimrfe
Ftgvm bc
bf
ceprcsf.
h) M hmntrmllcr, fm fnflgsfr ms bcemnsrfgvms bf ceprcsf, pmbc hmnrmlfr m bc-
scepcndm bf ecsef fﬆrefnbm quc f cnfjglgbfbc bm Hfpgfl mfl ce
hfbf cxcrhåhgm csæ ce hrcshgecnm, uef vcz quc ms ånbghcs imrfe bc 300,0%,
:.000,0% c :.300,0% bcvgbm fm hrcshgecnm bc gnvcsgecnms nm Fgvm bf
ceprcsf.
b) M hmntrmllcr, fm fnflgsfr ms bcemnsrfgvms bf ceprcsf, pmbc hmnrmlfr m bc-
scepcndm bf ecsef fﬆrefnbm quc f cnfjglgbfbc bm Hfpgfl mfl ce
hfbf cxcrhåhgm csæ ce hrcshgecnm, uef vcz quc ms ånbghcs imrfe bc :30,0%,
300,0% c 9:3,0% bcvgbm fm hrcshgecnm bm Pfrgeòngm Låqugbm bf ceprcsf.
c) M hmntrmllcr, fm fnflgsfr ms bcemnsrfgvms bf ceprcsf, pmbc hmnrmlfr m bc-
scepcndm bf ecsef fﬆrefnbm quc f cnfjglgbfbc bm Hfpgfl mfl ce hfbf
cxcrhåhgm csæ ce hrcshgecnm, uef vcz quc ms ånbghcs imrfe bc :3,0%, 30,0%
c 9:3,0% bcvgbm fm hrcshgecnm bm Pfrgeòngm Låqugbm bf ceprcsf.
Xmluáèm?
Luhrm Pftrgeòngm Låqugbm
:0T0 Z$ 4.000,00 Z$ :0.000,00
:0T6 Z$ 6:.000,00 Z$ 90.000,00
:0T: Z$ 69.000,00 Z$ 600.000,00
Zcntfjglgbfbc 5 Luhrm Låqugbm / Pftrgeòngm Låqugbm

:0T0 Z$ 4.000,00 / Z$ :0.000,00 5 0,20
:0T6 Z$ 6:.000,00 / Z$ 90.000,00 5 0,:0
:0T: Z$ 69.000,00 / Z$ 600.000,00 5 0,69
9. F chcgf
chcgf Mpcrfhgmnfl
Mpcrfhgmnfl Låqugbf bc uef ceprcsf ce :0T:
:0T: img
img bc $ 9:3.000,00 c
mJruf
csulfbm Mpcrfhgmnfl
pmbcems Jrum img bc $ 6:3.000,00. Ce rclfáèm à Luhrfgvgbfbc
fﬆrefr quc?
f) F bgrcáèm bf ceprcsf nèm
nèm pmbc cr hcrczf bc quc cvc uef Luhrfgvgbfbc
Luhrfgvgbfbc Jru-
Jru-
f nf mrbce bc :0,0%, pmgs nèm ce hmem sfjcr ms scus Husms bc Prmbums
Ycnbgbms c sc dmuvc bcvmluáèm bc ecrhfbmrgfs.
ecrhfbmrgfs.
j) F bgrcáèm bf ceprcsf pmbc cr hcrczf bc quc cvc uef Luhrfgvgbfbc Jruf
nf mrbce bc :3,0% c quc pmbc hmnfr hme cssc pcrhcnufl pfrf rcpfssfr sufs
Bcspcsfs Mpcrfhgmnfgs nf ceprcsf.
h) F bgrcáèm bf ceprcsf nèm
Jru-
f nf mrbce
Ycnbgbms bfsbcbcvmluáócs
:3,0%, pmgsbcnèm ce hmem scpfrfr
ecrhfbmrgfs, ms scusf Luhrfgvgbfbc
pfrf hflhulfr Husms bc Prmbums
Jruf
smjrc scus Husms.
b) F bgrcáèm bf ceprcsf pmbc tcr hcrtczf bc quc tcvc uef Luhrftgvgbfbc
Jrutf nf mrbce bc :0,0% c quc pmbc hmntfr hme cssc pcrhcntufl pfrf rc-
pfssfr sufs Bcspcsfs Mpcrfhgmnfgs nf ceprcsf.
c) F bgrcáèm bf ceprcsf nèm
Jru-
f nf mrbce bc 63,0%, pmgs nèm ce hmem scpfrfr ms scus Husms bc Prmbums
Ycnbgbms bfs bcvmluáócs bc ecrhfbmrgfs, pfrf hflhulfr f Luhrfgvgbfbc Jruf
smjrc scus Husms.
Xmluáèm?
Zchcgtf Mpcrfhgmnfl Låqugbf ce :0T: Z$ 9:3.000,00
Zcsultfbm Mpcrfhgmnfl Jrutm ce :0T: Z$ 6:3.000,00
Luhrftgvgbfbc Jrutf (LJ) 5 Z$ 6:3.000,00 / 9:3.000,00 5 0,:0
1. M hmntrmllcr bf Hgf. Nmrbcsc X.F., fm clfjmrfr f fnælgsc bfs bcemnsrfáócs hmnæ-

jcgs bf ceprcsf, pcrhcjcu quc m ånbghc bc hmepmsgáèm bm cnbgvgbfecnm (HC 5
Pfssgvm Hgrhulfnc / Hfpgfl bc crhcgrms) flhfnáfvf ue rcsulfbm gaufl f 0,70.
Ce vgsf bgssm, hmnhlugu quc?

f) f ceprcsf csæ hmeprmeccnbm
hmeprmeccnbm qufsc f mflgbfbc bc scu hfpgfl
hfpgfl prøprgm hme
mjrgafáócs pfrf hme crhcgrms.
j) f ceprcsf nèm cræ hmem pfafr scus

scus hmeprmegssms bc hurm
hurm prfzm.
h) m cnbgvgbfecntm bf ceprcsf cstæ hmnhcntrfbm nm hurtm prfzm.
b) m rgshm bc gnsmlvïnhgf bf ceprcsf ç flåssgem.
c) f hfbf $ 600,00 bc Fgvm
Fgvm Hgrhulfnc hmrrcspmnbce
hmrrcspmnbce $ 70,00 bc Pfssgvm
Hgrhulfnc.
4. Bc fhmrbm
fhmrbm hme
hme bfbms bm Xcjrfc-XP,
Xcjrfc-XP, cxgsce nm Jrfsgl
Jrfsgl efgs bc 3 egldócs bc ce-
prcsfs. Yærgfs pujlghfáócs, gnhlusgvc bm BGCCXC (:06:), hmecnfe f rcspcgm bm
jme bcscepcndm bf chmnmegf jrfsglcgrf nf ÿlgef bçhfbf, gepulsgmnfnbm f fe-
plgfáèm bfs eghrm c pcqucnfs ceprcsfs (EPC) nm pfås, hmnﬆrefnbm f cxprcssgvf
pfrghgpfáèm bcssfs ceprcsfs nf csruurf prmbugvf nfhgmnfl.
Ce :060, fs EPC rcprcscnfvfe 77% bfs ceprcsfs bm pfås, prmpmrhgmnfnbm
efgs bf ecfbc bms ceprcams imrefgs ce csfjclchgecnms prgvfbms nèm faråhm-
lfs. Pmr murm lfbm, m cepm bc vgbf bc eugfs bcssfs ceprcsfs nèm ulrfpfssf hgn-
hm fnms c, ce flauns hfsms, nèm hdcaf f bmgs.
Sef pfrhclf bfs EPC smecnc uglgzf f hmnfjglgbfbc ﬆnfnhcgrf pfrf hueprg-
ecnm bc mjrgafáócs lcafgs/ﬆshfgs, nèm bgspmnbm bc gnimrefáócs c bc rclførgms
acrcnhgfgs.
Bgspmnåvcl ce? <dtp?//www.scjrfcsp.hme.jr>. Fhcssm ce? :0 oul. :06:;
<dtp?//www.bgccsc.mra.jr>. Fhcssm ce? :0 oul. :06:.
Xupmndf quc m prmprgcærgm bf EPC Hrgsfl, prcmhupfbm hme f hmngnugbf-
bc bms ncaøhgms, jushmu hmnsulmrgf hmnæjgl pfrf f geplfnfáèm bc uef hmnf-
jglgbfbc acrcnhgfl. Ms hmnsulmrcs cxplghfrfe fm prmprgcærgm quc prmhcbgecnms
hmnæjcgs fbcqufbms bgrchgmnfe pfrf ecldmrcs bcemnsrfáócs hmnæjcgs, prmpmr-
hgmnfnbm rclførgms acrcnhgfgs bf sgufáèm chmnòeghf c ﬆnfnhcgrf bf ceprcsf, ms
qufgs hmnrgjuce cﬆhfzecnc nf acsèm.
Hmnsgbcrfnbm cssfs gnimrefáócs c hme jfsc nf sgufáèm dgpmçghf fprcscnf-
bf, nf quflgbfbc bc hmnsulmr bf EPC Hrgsfl, cxplgquc ms prmhcbgecnms hmnæ-
jcgs pfrf quc m prmprgcærgm bf ceprcsf pmssf cncnbcr ms rclførgms, fjmrbfnbm,
nchcssfrgfecnc, ms scaugncs fspchms?
f) prgnhåpgm bf hmngnugbfbc;
j) prgnhåpgm bf hmepcïnhgf;
h) bcprchgfáèm;
b) prmvgsócs hmnæjcgs pfrf
pfrf içrgfs c 68¿ sflærgm.
Zcspmstf?
Bcvc ecnhgmnfr f cxgsïnhgf bf rclfáèm cnrc f hmnfjglgbfbc ﬆnfnhcgrf (clfjmrfbf
hme jfsc nms prgnhåpgms hmnæjcgs) c f hmnfjglgbfbc acrcnhgfl c scus rclførgms. Pfrf
fnm, ms prmhcbgecnms hmnæjcgs quc bcvce scr fprcscnfbms fm prmprgcærgm bf ce-
prcsf sèm?
f) Prgnhåpgm bf hmngnugbfbc?
hmngnugbfbc? f clfjmrfáèm bms
bms rclførgms acrcnhgfgs
acrcnhgfgs bcpcnbc bms
cvcnms chmnòeghms rcagsrfbms fbcqufbfecnc pclf hmnfjglgbfbc ﬆnfnhcgrf
hmem imref bc sujsgbgfr f fnælgsc prmspchgvf smjrc f hmngnugbfbc bf ce-
prcsf. Bcssf imref, f hmnfjglgbfbc rcagsrf, bcemnsrf c fnflgsf fs cngbfbcs,
supmnbm sceprc f hmngnugbfbc bc sufs fgvgbfbcs, bc imref gnbcﬆngbf, f nèm
scr quc surofe imrcs cvgbïnhgfs ce hmnrærgm.
j) Prgnhåpgm bf hmepcïnhgf bms cxcrhåhgms? fs rchcgfs c bcspcsfs sèm fprmprgf-
bfs/hmnfjglgzfbfs/rcagsrfbfs ce iunáèm bf mhmrrïnhgf bc scus rcspchgvms
ifms acrfbmrcs, gnbcpcnbcncecnc bf cicgvf cnrfbf mu sfåbf bc rchursms,
gnhlugnbm-sc fqug fs fprmprgfáócs bfs qumfs bc bcprchgfáèm c fs prmvgsócs
hmnæjcgs. Bcssf imref, bcvc-sc cxplghfr fm prmprgcærgm f bgsgnáèm cnrc m rc-
agec bc hfgxf c m rcagec bc hmepcïnhgf, flçe bf rclcvênhgf bcsc pfrf rc﬊cgr
f sgufáèm chmnòeghm-ﬆnfnhcgrf
chmnòeghm-ﬆnfnhcgrf..
h) Bcprchgfáèm? hmrrcspmnbc
hmrrcspmnbc à fprmprgfáèm hmnæjgl/chmnòeghf bm bcsafsc bms
jcns bm fgvm gemjglgzfbm/fgvm ﬆxm ce usm. F bcprchgfáèm nèm cnvmlvc bc-
scejmlsm ﬆnfnhcgrm, pmrçe fprmxgef m vflmr låqugbm bm jce prøxgem fm vflmr
ousm. Csæ ce hmnsmnênhgf hme m prgnhåpgm bf hmepcïnhgf bms cxcrhåhgms c
bcvc scr rcagsrfbf (bc prcicrïnhgf) ecnsflecnc pfrf fpurfáèm bm rcsulfbm
chmnòeghm.
bf hmepmsgáèmF bcprchgfáèm
bm husm bmsç fprmprgfbf ce hmnrfpfrgbf
csmqucs c suf rcsulfbm bm cxcrhåhgm
scræ uefmu ifræ rcbu-
hmnf pfrc
mrf bm fgvm gemjglgzfbm gngulfbf bcprchgfáèm fhueulfbf.
b) Prmvgsèm bc 68¿ sflærgm c prmvgsèm bc içrgfs? fprmprgfáèm ecnsfl bc 6/6: bf
smef bm rcnbgecnm jrum bms ceprcafbms (68m sflærgm), fhrcshgbm bc 6/8 (iç-
rgfs). M vflmr bf bcspcsf scræ hmnfjglgzfbm ce hmnf bc rcsulfbm bm cxcrhåhgm
mu ifræ pfrc bf hmepmsgáèm bms csmqucs c suf hmnrfpfrgbf scræ uef hmnf
bc pfssgvm, mnbc hmnsfe fs mjrgafáócs f pfafr bf cngbfbc. Ç rclcvfnc f bgic-
rcnáf cnrc m rcsulfbm chmnòeghm (luhrm mu prcouåzm) c m gepfhm iuurm nm
hfgxf bf ceprcsf.
7. Pclfs hfrfhcråsghfs quflgfgvfs bf gnimrefáèm hmnæjgl-ﬆnfnhcgrf ÿgl, sèm gbcn-
gﬆhfbms ms gpms bc gnimrefáèm quc eugm prmvfvclecnc sèm rcpufbms hmem
ms efgs ÿcgs pfrf gnvcsgbmrcs, hrcbmrcs pmr ceprçsgems c murms hrcbmrcs, cxgs-
cncs c ce pmcnhgfl, pfrf f mefbf bc bchgsócs fhcrhf bf cngbfbc quc rcpmr-
f hme jfsc nf gnimrefáèm bc scus rclførgms hmnæjgl-ﬆnfnhcgrms (gnimrefáèm
hmnæjgl-ﬆnfnhcgrf).
Fs bcemnsrfáócs
rfnsfáócs hmnæjcgs
c murms cvcnms, pmrrcrffe
ecgm bcmsscu
cicgms pfrgemngfgs
arupfecnm c ﬆnfnhcgrms
ce hlfsscs feplfsbfsbc
fhmrbm hme fs hfrfhcråsghfs chmnòeghfs.
Cssfs hlfsscs sèm bcnmegnfbfs clcecnms bfs bcemnsrfáócs hmnæjcgs. Ms
clcecnms bgrcfecnc rclfhgmnfbms à ecnsurfáèm bf pmsgáèm pfrgemngfl c
ignfnhcgrf nm Jflfnám Pfrgemngfl sèm ms fgvms, ms pfssgvms c m pfrgeòngm
låqugbm.
HMEGÏ BC PMNSNHGFECNMX HMNÆJCGX. Cstruturf Hmnhcgtufl
pfrf Clfjmrfáèm c Bgvulafáèm bc Zclftørgm Hmntæjgl-Ignfnhcgrm? HPH 00 (6). Jrf-
sålgf, :066 (fbfpfbm).
cnbm hmem rcicrïnhgf m cxpmsm, supmndf quc uef gnbÿsrgf bc flf chnmlm-
agf cndf bcshmngnufbm f prmbuáèm bc ue hmepmncnc clcrònghm quc crf vcn-
bgbm f murfs gnbÿsrgfs pfrf f ifjrghfáèm bc eghrmhmepufbmrcs c quc f eæqugnf
gnsflfbf ncssf lgndf bc prmbuáèm cndf sgbm hmnhcjgbf cspchgflecnc pfrf ifjrg-
hfr cssc hmepmncnc. Hmnsgbcrc, fgnbf, quc, bfbf f gepmssgjglgbfbc bm usm bcssc
hmepmncnc ce murfs lgndfs bc prmbuáèm mu bc suf vcnbf nm ecrhfbm bc usfbms,
m hmnfbmr cndf jfgxfbm f eæqugnf bm fgvm bf ceprcsf, huom vflmr hmnæjgl nf
bff bf jfgxf crf bc $ 6.800.000,00.
Hme jfsc nf sgufáèm fprcscnfbf, ifáf m quc sc pcbc nms gcns f scaugr.
f) Ousgﬆquc f bchgsèm
bchgsèm bm hmnfbmr
hmnfbmr bc jfgxfr
jfgxfr f eæqugnf
eæqugnf bm fgvm bf ceprcsf, iun-
iun-
bfecnfnbm-sc nf bcﬆngáèm bc fgvm scaunbm fs nmrefs hmnæjcgs fbmfbfs
nm Jrfsgl.
j) Xupmnbm quc m hmnfbmr nèm gvcssc jfgxfbm f eæqugnf bm fgvm, bcshrcvf
f hmnscquïnhgf pfrf f uglgbfbc c f quflgbfbc bfs gnimrefáócs hmnæjcgs rc-
pmrfbfs pclf ceprcsf. Cejfsc suf rcspmsf nfs Hfrfhcråsghfs Vuflgfgvfs
Iunbfecnfgs.
PZMJLCEF
F Hmepfndgf Nmvgbfbc, bf qufl vmhï ç hmnfbmr, fprcscnmu-ldc fs scaugncs gn-
imrefáócs, ce egldfrcs bc rcfgs?
Hfpgtfl hgrhulfntc låqugbm 8.040

Hfpgtfl tmtfl à bgspmsgáèm bf ceprcsf 6:.000
Hfpgtfl prøprgm 1.000
Pfssgvm cxgaåvcl f lmnam prfzm 6.:40
Ånbghc bc Lgqugbcz Acrfl (GLA) 6,9
f) Clfjmrc m Jflfnám
Jflfnám Pfrgemngfl bf hmepfndgf.
hmepfndgf.
j) Hflhulc ms gnbghfbmrcs, cxplghfnbm m quc hfbf ue rcprcscnf c f sgufáèm bf
ceprcsf ce rclfáèm f clcs?
•hfpgfl hgrhulfnc prøprgm;
•lgqugbcz hmrrcnc;
•pfrghgpfáèm bm hfpgfl bc crhcgrms;
•hmepmsgáèm bm Pfssgvm.
Zcspmstf?
f) Clfjmrfáèm bm Jflfnám Pftrgemngfl
Ftgvm Rmtfl
Rmtfl 5 Fplghfáócs tmtfgs bc rchursms 5 Pfssgvm + PL, lmam?
Ftgvm ‘ Z$ 6:.000,00 c Pfssgvm + PL 5 Z$ 6:.000,00
Pfssgvm Hgrhulfntc 5 Pfssgvm tmtfl (‘) (PL + PCLP)

Pfssgvm Hgrhulfntc 5 Z$ 6:.000,00 ‘ (Z$ 1.000,00 + Z$ 6.:40)
Pfssgvm Hgrhulfntc 5 Z$ 8.1:0,00
Ftgvm Hgrhulfntc 5 Pfssgvm Hgrhulfntc + Hfpgtfl Hgrhulfntc Låqugbm

Ftgvm Hgrhulfntc 5 Z$ 8.1:0,00 + Z$ 8.040,00
Ftgvm Hgrhulfntc 5 Z$ 9.400,00
Lgqugbcz Acrfl 5 (FH + FZLP) / (PH + PCLP) 5 6,9

Lgqugbcz Acrfl 5 (Z$ 9.400,00 + FZLP) 5 (Z$ 8.1:4,00 + Z$ 6.:40,00) Ñ 6,9
FZLP 5 (Z$ 3.000,00 Ñ 6,9) ‘ Z$ 9.400,00
FZLP 5 Z$ 4.000,00 ‘ Z$ 9.400,00
FZLP 5 Z$ 6.:00,00
Jflfnám Pftrgemngfl
FH 9.400,00 PH 8.1:0,00
FZLP 6.:00,00 PCLP 6.:40,00
FP 2.000,00 PL 1.000,00
RMRFL 6:.000,00 RMRFL 6:.000,00
6: | Vucstócs rcsmlvgbfs
j)
• Hfpgtfl hgrhulfntc prøprgm mu Hfpgtfl bc agrm prøprgm
Hfpgtfl hgrhulfntc prøprgm
prøprgm 5 PL ‘ (FP + FZLP) 5 1.000 ‘ (2.000 + 6.:00) 5 6.400
Mutrfs fltcrnftgvfs bc bctcregnfáèm bm hfpgtfl hgrhulfntc prøprgm?
6ª Fltcrnftgvf
Hfpgtfl hgrhulfntc prøprgm
prøprgm 5 PL ‘ FP 5 1.000 ‘ 2.000 5 8.000
:ª Fltcrnftgvf
Hfpgtfl hgrhulfntc prøprgm 5 Hfpgtfl hgrhulfntc pmsgtgvm 5 8.040
Gnbghf f pfrhclf bc hfpgtfl prøprgm
p røprgm quc infnhgf m Ftgvm Hgrhulfntc.
F Hgf. Nmvgbfbc infnhgf m Ftgvm Pcrefncntc, m Ftgvm Zcflgzævcl f Lmnam Prfzm c, fgnbf, uef
pfrhclf bm Ftgvm Hgrhulfntc, hme m hfpgtfl prøprgm.
• Lgqugbcz hmrrcntc
GLH 5 FH / PH GLH 5 9.400 / 8.1:0 GLH 5 6,4:4
M GLH fprcscntf f hfpfhgbfbc bc hmjcrturf bms pfssgvms hgrhulfntcs pclms ftgvms hgrhulfntcs.
F hmepfndgf fprcscntf Z$ 6,4:4 bc ftgvms hgrhulfntcs (hmrrcntcs) pfrf hmjrgr hfbf rcfl bc
pfssgvms hgrhulfntcs (mjrgafáócs hmrrcntcs).
• Pfrtghgpfáèm bm hfpgtfl bc tcrhcgrms
(PH + PCLP) / PL 5 (8.1:0 + 6.:40) / 1.000 5 16,28%
Mutrf fltcrnftgvf bc rcspmstf?
PHR (mu CA) 5 (PH + PCLP) / Ftgvm Rmtfl
Rmtfl 5 (8.1:0 + 6.:40) / 6:.000 5 26,91%
Gnbghf f rclfáèm cntrc m hfpgtfl bc tcrhcgrms c m hfpgtfl prøprgm.
Fs mjrgafáócs bf cntgbfbc rcprcscntfe 16,28% (mu 26,91%) bm hfpgtfl prøprgm, rclfáèm
hmnsgbcrfbf fhcgtævcl.
• Hmepmsgáèm bm Pfssgvm
PH / (PH + PCLP) 5 8.1:0 / (8.1:0 + 6.:40) 5 12,20%
Gnbghf f rclfáèm cntrc fs mjrgafáócs bc hurtm prfzm c fs mjrgafáócs tmtfgs.
Fs mjrgafáócs bc hurtm prfzm rcprcscntfe 12,2% bfs mjrgafáócs tmtfgs bf cntgbfbc,
hfrfhtcrgzfnbm hmnhcntrfáèm bfs mjrgafáócs nm hurtm prfzm.
Hmntrmllcr?
Iunáócs c Ftrgjugáócs
6. Flçe bms Xgscefs bc Gnimrefáèm

Gnimrefáèm c bc Fhmepfndfecnm, fejçe sèm iunáócs
prgemrbgfgs bf Hmnrmlfbmrgf f bgrcáèm c f geplfnfáèm bms Xgscefs bc?
f) chgprmhgbfbc Xmhgfl; Hmmrbcnfáèm; Fvflgfáèm; c Plfncofecnm.
Plfncofecnm.
:
j) Emgvfáèm; Hmmrbcnfáèm;
Hmmrbcnfáèm; Fvflgfáèm; c Hmrpmrfáèm.
Hmrpmrfáèm.
h) Emgvfáèm; Hmmrbcnfáèm; Fjscncåsem; c Plfncofecnm.
b) chrcfáèm; Hmmrbcnfáèm; Fvflgfáèm; c Plfncofecnm.
Plfncofecnm.
c) Emtgvfáèm; Hmmrbcnfáèm; Fvflgfáèm; c Plfncofecntm.
:. Hfbf vcz efgs bcpfrfems hme fnÿnhgms bc ceprcam rchrufnbm hmntrmllcrs. Efs,
fﬆnfl, qufl m pcrﬆl prmﬆssgmnfl bcscofbm pclfs ceprcsfs pfrf cssf gepmrfnc
iunáèm=
f) Bcvc cr f prcmhupfáèm hme ms hmnrmlcs gncrnms c f fubgmrgf
fubgmrgf bfs mpcrfáócs,
mpcrfáócs,
pfrf cvgfr bcsvgms c irfubcs.
j) Nue fejgcnc bc bgﬆhulbfbc pfrf fs ceprcsfs, ce quc sc jushf f rcbuáèm bc
husms, bcvc-sc bfr ïnifsc à fnælgsc bfs hfusfs c cicgms bfs vfrgfáócs nms rcsul-
fbms (iåsghfs, ﬆnfnhcgrfs, egx).
h) Ygsèm prcbgtgvf, bc iuturm, hme prmiunbm trfjfldm nm mráfecntm ce-
prcsfrgfl c nms clcecntms gntcrvcngcntcs bf efxgegzfáèm bms rcsultfbms
(prmbutms, vmluecs, hustms, gnvcstgecntms).
b) Øgems hmndchgecnms
hmndchgecnms bf lcagslfáèm ﬆshfl (GPO, GPG, GHEX ch.), smhgcærgf
smhgcærgf
(Lcg bfs X.Fs.),

f crfjfldgsf,
hrmgnimreæghf
hrmgnimreægh hmnfjglgbfbc bc husms c hmndchgecnms bc eg-
bm gbgmef gnalïs.
c) Hfpfhgbfbc pfrf clfjmrfr hælhulms
hælhulms bc husms
husms c bc imrefáèm bc prcám bc vcnbf.
8. F ungbfbc bc ecbgbf
ecbgbf bm husm bc mpmrungbfbc
mpmrungbfbc bm hfpgfl prøprgm ç rcprcscnfbf
rcprcscnfbf
pclf?
f) fxf bm Husm Ignfnhcgrm.
j) Rfxf Eångef bc Ftrftgvgbfbc.
h) fxf bc Ourms.
b) fxf bc gshm
gshm bf Mpcrfáèm.
c) fxf Gncrnf bc cmrnm.
2. F hmnhcpáèm bms sgscefs rfbghgmnfgs bc hmnrmlfbmrgf lcvmu ce hmnsgbcrfáèm?
f) F hcnrflgzfáèm bms mjocgvms nf egngegzfáèm bms husms c nf efxgegzfáèm
efxgegzfáèm bms
luhrms.
j) F lgegtfáèm bf hmnhmrrïnhgf flgfbf à rclftgvf cstfjglgbfbc c hmeplcxgbfbc
bm fejgcntc.
h) vfnbm
M bgrchgmnfecnm bmscsmqucs.
f fvflgfáèm bms
bms sgscefs bc gnimrefáèm fm hælhulm bms husms, mjocg-
b) F hcnrflgzfáèm bc husms.
c) M bgrchgmnfecnm
bgrchgmnfecnm bms husms, mjocgvfnbm
mjocgvfnbm f fvflgfáèm bms csmqucs.
3. Bgvcrsms fspchms ïe hmnrgjuåbm
hmnrgjuåbm pfrf hmnﬆrefr m csmquc
csmquc fufl
fufl bms
bms sgscefs
sgscefs bc
hmnrmlfbmrgf. Fssgnflc f rcspmsf quc hmnçe ue bcsscs fspchms.
f) F eèm bc mjrf bgrcf ce fuecnfbm prmarcssgvfecnc
prmarcssgvfecnc suf pfrghgpfáèm nm
husm mfl bm prmbum.
j) Ms husms vfrgævcgs csèm fssuegnbm hfbf vcz efgmr rclcvênhgf ce rclfáèm fms
husms ﬆxms, ce iunáèm bfs gnvcrsócs ce nmvfs chnmlmagfs.
h) Ms hustms ﬆxms cstèm fssuegnbm hfbf vcz efgmr rclcvênhgf ce rclfáèm fms
hustms vfrgævcgs, ce iunáèm bfs rcvcrsócs ce nmvfs tchnmlmagfs.
b) M hmndchgecnm bf pmsgáèm hmepcggvf
hmepcggvf bf ceprcsf ç ue bfbm bc pmuhf
rclcvênhgf.
c) M hmndchgecnm
hmndchgecnm bf iøreulf pfrf bccregnfr prcám bc vcnbf.
9. F clcimncs
clcimncs Jrfsglcgrms
Jrfsglcgrms X.F. csæ csubfnbm
csubfnbm f gnsflfáèm bc uef
uef nmvf
nmvf iæjrghf
iæjrghf nm
Jrfsgl. Pfrf cssf bchgsèm, imrfe lcvfnfbms f rchcgf c ms husms mfgs ce iunáèm
bf qufngbfbc bc fpfrcldms, pfrf bmgs gpms bc sgscefs bc prmbuáèm. M aræﬆhm f
scaugr rcprcscnf cssc lcvfnfecnm.
Z$
Hustms tmtfgs
Zchcgtf ce hçlulfs
bc prmbuáèm
6.300.000
6.200.000 Hustms
ce tmtfgs
lgndf bc
6.:00.000 emntface
futmeftgzfbf
6.000.000
900.000
6 6 : Vufntgbfbc
0 2 6 prmbuzgbf/vcnbgbf
0 0 0
0 0 0
0 0 0
0 0 0
cnbm ce vgsf quc m Bcpfrfecnm bc Ycnbfs lcvfnmu ue ecrhfbm bc

830.000 ungbfbcs oæ nm prgecgrm fnm, quc gpm bc sgscef bc prmbuáèm vmhï rchm-
ecnbf c qufl m scu pmnm bc cquglåjrgm=
c quglåjrgm=
f) Hçlulfs bc prmbuáèm; 600.000.
j) Hçlulfs bc prmbuáèm; :60.000.
:60.000.
h) Hçlulfs bc prmbuáèm; 830.000.
b) Lgndf futmeftgzfbf; 620.000.
c) Lgndf fumefgzfbf; :60.000.
1. F Efáè
Efáè Ycrbc Prmbums Faråhmlfs Lbf. csæ csubfnbm ms husmshusms bc bgsrgjugáèm
bgsrgjugáèm
bc scus prmbums. Cxgsce rïs pmssgjglgbfbcs pfrf m rfnspmrc bfs efáès prmbuzg-
bfs bcsbc f ifzcnbf fç m frefzçe bc bgsrgjugáèm bf ceprcsf, lmhflgzfbm nf hgbf-
bc bc Nffl. F fjclf f scaugr emsrf ms husms bms bgicrcncs gpms bc rfnspmrc, m
nÿecrm bc bgfs pfrf f cnrcaf pmr gpm bc rfnspmrc c m husm bc efnucnáèm bm
csmquc ce rênsgm pmr bgf (prgnhgpflecnc rcirgacrfáèm).
Rgpm bc Rrfnspmrtc Fçrcm Efråtgem Zmbmvgærgm
Hustm bc irctc pmr tmnclfbf Z$ 600,00 Z$ :0,00 Z$ 30,00
Rcepm bc cntrcaf 8 bgfs 20 bgfs :0 bgfs
Hustm bf efnutcnáèm bc cstmquc ce trênsgtm, Z$ 60,00 Z$ :,30 Z$ 8,00
pmr tmnclfbf, fm bgf
Hmlmhfnbm-sc ce mrbce hrcshcnc bc husms mfgs ms bgvcrsms gpms bc rfns-

pmrc, ce-sc?
f) rmbmvgærgm, efråtgem c fçrcm.
j) rmbmvgærgm, fçrcm
fçrcm c efrågem.
h)
b) fçrcm, efrågem
efrågem, c rmbmvgærgm.
rmbmvgærgm c fçrcm.
c) efrågem, fçrcm c rmbmvgærgm.
4. F Echênghf Pfrfnfauæ prccnbc fuecnfr
fuecnfr ms lmcs bc prmbuáèm,
prmbuáèm, bc embm f rcbu-
rcbu-
zgr ms flms husms bc prcpfrfáèm bc eæqugnfs uglgzfbfs nf efnuifurf bc hmldcg-
fbcgrfs. F rcbuáèm mfl fnufl nms husms bc prcpfrfáèm quc pmbcrgf scr mjgbf
img csgefbf ce $ 800.000,00. Hmem rcsulfbm bms efgmrcs lmcs bc prmbuáèm,
cspcrf-sc quc m gnvcsgecnm eçbgm ce csmqucs fuecnc bc $ :.000.000,00
pfrf $ 2.000.000,00. Hmnsgbcrfnbm-sc m husm bc mpmrungbfbc bc :0% fm fnm, m
rcsulfbm (pmsggvm mu ncafgvm) fnufl bf prmpmsf ç?
f) ‘ $ 200.000,00.
j) ‘ $ 800.000,00.
h) ‘ Z$ 600.000,00.
b) + $ 600.000,00.
c) + $ 800.000,00.
7. Nf øghf bf Fbegngsrfáèm Acrfl, m prgecgrm rcsulfbm præghm bm plfncofecnm ç
m plfnm. Cnrc fs fgvgbfbcs frgjuåbfs fm hmnfbmr quc cxcrhc m hfram bc hmntrmllcr
csæ m plfncofecnm bm ﬊uxm bc hfgxf, quc hmnsgug gepmrfnc icrrfecnf pfrf f
mefbf bc bchgsèm nf acsèm ceprcsfrgfl. Cssc ﬊uxm bc hfgxf, quc hmrrcspmnbc f
ue plfnm bf emvgecnfáèm bms rchursms ﬆnfnhcgrms c pcregc fnflgsfr f hfpfhgbf-
bc bc pfafecnm bf ceprcsf, ç?
f) m rcaulfecnm.
j) m mráfecntm.
h) m ﬊uxmarfef.
b) m mrafnmarfef.
c) m jflfnhcc.
60. F gnbÿsrgf Jclemnc
Jclemnc Lbf. prmbuz jgldfs
jgldfs pfrf rmlfecnms bc rfmrcs. Hme m pfs-
sfr bm cepm, imrfe gnhmrpmrfbfs nmvfs chnmlmagfs c feplgfbm m pfrquc ifjrgl.
Hmnubm, f fpurfáèm bm husm bms prmbums hmngnumu scnbm rcflgzfbf, prfghf-

ecnc, nms ecsems emlbcs gnghgfgs. Pcrhcjcnbm quc f ceprcsf prchgsfvf ifzcr
prmiunbf rcimreulfáèm nm prmhcssm bc fpurfáèm bc husms, m fufl prcsgbcnc hmn-
rfmu ue hmnfbmr pfrf mrafngzfr f iæjrghf ce qufrm bcpfrfecnms bc scrvgáms
(Fbegngsrfáèm Acrfl, Efnucnáèm, rfnspmrc c Hmnrmlc bc Vuflgbfbc) c hgnhm
bc prmbuáèm (rfmrcs, Fumeøvcgs, Emmhghlcfs, Jghghlcfs c Pcáfs), m quc hf-
rfhcrgzf uef csruurf mrafngzfhgmnfl bc bcpfrfecnflgzfáèm?
f) pmr mjocgvm c pmr prmbum.
j) pmr cepm c pmr mjocgvm
b) pmr lmhflgzfáèm c pmr
pmr hlgcnclf.
hlgcnclf.
b) iunhgmnfl c pmr prmbutm.
c) csruurfl c hmnounurfl.
66. Bgrcmrcs Ignfnhcgrms sèm rcspmnsævcgs
rcspmnsævcgs pmr bchgsócs fhcrhf bc hmem gnvcsgr
gnvcsgr ms
rchursms bc uef ceprcsf pfrf cxpfnbgr scus ncaøhgms c smjrc hmem mjcr fgs rc-
hursms. Gnvcsgbmrcs sèm gnsgugáócs ﬆnfnhcgrfs mu gnbgvåbums quc ﬆnfnhgfe ms
gnvcsgecnms icgms pclfs ceprcsfs c amvcrnms. Fssge, bchgsócs bc gnvcsgecnm
mefbfs pmr Bgrcmrcs Ignfnhcgrms c Gnvcsgbmrcs sèm, nmreflecnc, scecldfncs.
PMZVSC
Fs bchgsócs bc gnvcsgecnm bms Bgrcmrcs Ignfnhcgrms imhflgzfe ms fgvms ﬆnfn-
hcgrms (fáócs c åulms bc båvgbfs), cnqufnm fs bchgsócs bc gnvcsgecnm bms Gnvcs-
gbmrcs imhflgzfe fgvms rcfgs (cbgﬆhfáócs, eæqugnfs, hmepufbmrcs ch.).
Hme jfsc nf lcgurf bcssfs irfscs, ç HMCM fﬆrefr quc?
f) f prgecgrf fﬆrefáèm ç iflsf, c f scaunbf ç vcrbfbcgrf.
vcrbfbcgrf.
j) f prgecgrf fﬆrefáèm
fﬆrefáèm ç vcrbfbcgrf, c f scaunbf ç iflsf.
b) fs bufs
bufs fﬆrefáócs
fﬆrefáócs sèm iflsfs.
b) fs bufs fﬆrefáócs
fﬆrefáócs sèm vcrbfbcgrfs, c f scaunbf ç uef ousgﬆhfgvf hmrrcf bf
prgecgrf.
c) fs bufs fﬆrefáócs sèm vcrbfbcgrfs, efs f scaunbf nèm ç uef oustgﬆhftgvf
hmrrctf bf prgecgrf.
Oustgﬆhftgvf?
Imnc? L. I. BFLLFJMNF; JCNCRG, O.C.; MLCBM IGLDM, O.. Pcrﬆl bms Bgrctmrcs
Ignfnhcgrms bfs Ceprcsfs Lgstfbfs nm Xcaecntm bm Nmvm Ecrhfbm bf JE&IJMYCXPF.
Frgam fprcscnfbm nm TGGG Xcecfb , :060.
“M bgrctmr ignfnhcgrm (HIM ‘ Hdgc Ignfnhgfl Mghcr) sc pmsghgmnf cnrc fs mpcrf-

áócs bf ceprcsf c ms ecrhfbms ignfnhcgrms, nm qufl ms gnvcsgbmrcs efnïe ms fg-
vms ign
ignfnh
fnhcgr
cgrms
ms ceg
ceggb
gbms
ms pcl
pclff cep
ceprcs
rcsff (J
(JCFL
CFLCW;
CW; EWC
EWCX,
X, :008
:008)) [..
[...U
.U M bgrc
bgrcmr
mr
ignfnhcgrm csæ bgrcfecnc cnvmlvgbm hme f pmlåghf ignfnhcgrf c m plfncofecnm
hmrpmrfgvm bf ceprcsf. Acrflecnc, m bgrcmr ignfnhcgrm pmssug rcspmnsfjglgbfbcs
rcspmnsfjglgbfbc s
fbegngsrfgvfs acrfgs flçe bfs qucsócs csrgfecnc ignfnhcgrfs c fejçe pmbc
scr ue bms ecejrms bm hmnscldm bc fbegngsrfáèm (JCFLCW; EWCX, :008).
Fefnhg
Fef nhgmm (:00
(:007)
7) bcs
bcshrc
hrcvc
vc quc m bgr
bgrcm
cmrr ign
ignfnh
fnhcgr
cgrmm bcv
bcvcrg
crgff cr m pcr
pcrigl
igl bf sca
scaugn
ugnc
c
imref?
• Hfrfhcråsghfs Pcssmfgs (fs efgs gepmrfncs, pmgs bcpcnbce bc csimrám pcs-
smfl pfrf scrce bcscnvmlvgbfs c efngbfs)? rfnspfrïnhgf, çghf, bgshgplgnf,
hmeprmecgecnm cicgvm, mrgcnfáèm pfrf rcsulfbms, bgspmngjglgbfbc, imr-
efáèm bc gecs c cqugpcs,
cq ugpcs, emgvfáèm, fsscrgvgbfbc, prmfgvgbfbc, gnclgaïnhgf
gncrpcssmfl.
•
Hfrfhcråsghfs
bc ue eångem bc Prmﬆssgmnfgs (sèm cgepmrfncs
hmndchgecnm c nchcssærgfs,
hme ue rcgnfecnm pmrçecpfrgnbm-sc
mrgcnfbm cicgvm ac-
rflecnc pmbce scr bcscnvmlvgbfs)? hmndchgecnms çhnghms, hmndchgecnms
bc gnimreæghf, gbgmefs, HE (hustmecr rclftgmnsdgp efnfacecnt), pmlåghfs
hmrpmrfgvfs, vgsèm bc ncaøhgms, cnvmlvgecnm hme m ecrhfbm.
Fefnhgm (:007) fgnbf sflgcnf quc efgs gepmrfnc bm quc fs hfrfhcråsghfs pcs-
smfgs c prmﬆssgmnfgs f pcssmf ce quc cr f vmhfáèm pfrf rfjfldfr hme ﬆnfnáfs (amsfr
bm quc sc ifz c ifzcr m quc sc amsf ç csscnhgfl). Pfrf cxcrhcr f fgvgbfbc nf ærcf bc
ﬆnfnáfs m Bgrcmr Ignfnhcgrm ce quc cr vmhfáèm pfrf fhmepfndfr fs nmrefs c prm-
hcbgecnms, hmnscaugr rfjfldfr smj prcssèm, scr mjocgvm c fsscrgvm, scr hueprgbmr
bfs ecfs, fprcscnfr rcsulfbms pfrf f ceprcsf, mu scof, bcvc —hmlmhfr f eèm nf efssf‗,
pfrf bcscnvmlvcr uef jmf cqugpc bc rfjfldm c lgbcrfr pclm cxceplm.―
Gnvcstgbmr? Xèm gnbgvåbums mu gnsgugáócs quc fplghfe rchursms ce jushf bc af-
ndms f eçbgm c lmnam prfzms, quc mpcrfe nfs Jmlsfs pmr ecgm bc Hmrrcmrfs c bgs-
rgjugbmrfs bc vflmrcs, fs qufgs cxchufe sufs mrbcns c rchcjce hmrrcfacns pclm scu
scrvgám. Gnvcsgbmrcs sèm ms hlgcncs bfs Hmrrcmrfs.
6:. F ceprcsf Irfnhf

Irfnhf prmbuz hgnms
hgnms c jmlsfs. Ms scaugncs bfbms imrfe lcvfnfbms
lcvfnfbms ce
bccregnfbm pcråmbm?
GRCNX Hgntms Jmlsfs Rmtfl

Prcám bc vcnbf låqugbm pmr ungbfbc Z$ 63,00 Z$ :3,00
Eftcrgfl bgrctm pmr ungbfbc Z$ 6:,00 Z$ 62,00
Hmegssèm smjrc vcnbfs pmr Z$ 6,00 Z$ 8,00
ungbfbc
Hustms ixms gbcntgihfbms/eïs Z$ 30.000,00 Z$ :0.000,00 Z$ 10.000,00
Hustms ixms hmeuns/eïs Z$ 600.000,00
Bcspcsfs fbegngstrftgvfs/eïs Z$ 22.000,00
Ymluec ecnsfl bc prmbuáèm c
Ymluec 80.0
80.000
00 un
ungb
gbfb
fbcs
cs :0
:0.0
.000
00 un
ungb
gbfb
fbcs
cs 30
30.0
.000
00 un
ungb
gbfb
fbcs
cs
vcnbfs
Prcmhupfbms hme m bcscepcndm bf ceprcsf, scus acsmrcs csèm hmnsgbc-

rfnbm f pmssgjglgbfbc bc clgegnfr, bc scu egx, m prmbum hgnm. Pfrf sujsgbg
sujsgbgfr
fr
f bchgsèm bms acsmrcs, imrfe smlghgfbfs f vmhï, nf quflgbfbc bc Hmnfbmr bc
Husms bf ceprcsf, flauefs gnimrefáócs hmnæjcgs. Pfrf fcnbcr à smlghgfáèm,
rcspmnbf?
f) Vufl ç m vflmr
vflmr bf Efrace Jruf
Jruf mfl bc hfbf
hfbf prmbum, smj
smj f øghf bm Huscgm
pmr Fjsmráèm, hmnsgbcrfnbm-sc quc ms husms ﬆxms hmeuns sèm rfcfbms fms
prmbums prmpmrhgmnflecnc à qufngbfbc mfl prmbuzgbf=
j) Vufl ç m vflmr bf Efrace Bgrcf mfl (:ª Efrace
Efrace bc Hmnrgjugáèm) bc hfbf
embclm, smj f øghf bm Huscgm Bgrcm=
h) Vufl ç m gepfhm bf clgegnfáèm bm prmbum hgnm nm rcsulfbm bf ceprcsf,
ceprcsf,
cnbm ce vgsf quc scus husms ﬆxms gbcngﬆhfbms scrèm chmnmegzfbms=
Zcspmstf
f) Efrace Jruf mfl?
Prmbutm Vufntgbfbc % Hustm Igxm

Hgntms 80.000 90,00 90.000,00
Jmlsfs :0.000 20,00 20.000,00
Rmtfl 30.000 600,00 600.000,00
:0 | Vucstócs rcsmlvgbfs
Prmbutm Hgntms Jmlsfs Rmtfl

Zchcgtfs 230.000,00 300.000,00 730.000,00
Hustm Bgrctm/Yfrgævcl 890.000,00 :40.000,00 920.000,00
HI Gbcntgihfbms 30.000,00 :0.000,00 10.000,00
HI Hmeuns 90.000,00 20.000,00 600.000,00

Nm huscgm pmr fjsmráèm f efrace jruf sc bæ pclf bgicrcnáf bfs rchcgfs c hus-
ms mfgs (ﬆxms c vfrgævcgs), lmam?
Hmntf Hgntms Jmlsfs Rmtfl
Zchcgtfs 230.000,00 300.000,00 730.000,00
Hustms ce Cstmqucs 210.000,00 820.000,00 460.000,00
Efrace Jrutf :0.000,00 690.000,00 620.000,00
j) Efrace Bgrcf mfl?

Hmem nm huscgm bgrcm nèm pmbcræ dfvcr rfcgm bms husms ﬆxms, mjvgfecnc
fpcnfs ms husms ﬆxms gbcngﬆhfbms scrèm hmnsgbcrfbms?
Hmntf Hgntms Jmlsfs Rmtfl
Zchcgtfs 230.000,00 300.000,00 730.000,00
Hustms Yfrgævcgs 890.000,00 :40.000,00 920.000,00
Bcspcsfs Yfrgævcgs 80.000,00 90.000,00 70.000,00
Efrace bc Hmntrgjugáèm 90.000,00 690.000,00 ::0.000,00
Hustms Igxms 30.000,00 :0.000,00 10.000,00
Efrace Bgrctf bc Hmntrgjugáèm 60.000,00 620.000,00 630.000,00
h) Gepfhm bf rcgrfbf bm prmbum hgnm?

Hmntf Hgntms c Jmlsfs Jmlsfs
Zchcgtfs 730.000,00 300.000,00
Hustms Yfrgævcgs 920.000,00 :40.000,00
Bcspcsfs Yfrgævcgs 70.000,00 90.000,00
Efrace bc Hmntrgjugáèm ::0.000,00 690.000,00
Hustms Igxms 10.000,00 :0.000,00
Efrace Bgrctf bc Hmntrgjugáèm 630.000,00 620.000,00
Xce m hgnm f ceprcsf cræ 9,91% bc rcbuáèm nf Efrace Bgrcf bc Hmnrgjugáèm.

Vucstócs rcsmlvgbfs | :6
68. F Gnbÿsrgf Ecflÿraghf Xce

Xce Irmncgrfs X.F. ifjrghf
ifjrghf 60.000 ungbfbcs ecnsfgs bc
bccregnfbf pcáf huom husm csæ bgshrgegnfbm nf fjclf f scaugr.
Hustms 60.0 0 0 pcáfs Sngtærgm
Eftcrgfgs Z$ 30.000 Z$ 3
Eèm bc mjrf bgrctf Z$ 80.000 Z$ 8

Hustms gnbgrctms vfrgævcgs Z$ :0.000 Z$ :
Hustms ixms Z$ 600.000 Z$ 60
Hustm Rmtfl Z$ :00.000 Z$ :0
Cssf ceprcsf rchcjc uef prmpmsf bc hmeprfr f pcáf bgrcfecnc bc ue

imrnchcbmr pmr $ 66 hfbf; pmrçe, ncssc hfsm, gnhmrrcrgf nms scaugncs husms
fbghgmnfgs?
• irccs bc $ : pmr ungbfbc;
• eèm bc mjrf gnbgrcf fbghgmnfl pfrf rchcpáèm, gnspcáèm c efnuscgm bfs pc-
áfs bc $ :0.000 ecnsfgs.
Xc pfrfr bc ifjrghfr f pcáf, f ceprcsf nèm hmnscaugræ clgegnfr mbms ms husms
fufgs rclfhgmnfbms à ifjrghfáèm bm prmbum, rcsfnbm, fgnbf, 20% bms husms ﬆxms.
Hfsm f ceprcsf bcgxc bc ifjrghfr f pcáf c pfssc f hmepræ-lf bm imrnchcbmr, scu
husm ungærgm scræ bc?
f) Z$ 67.
j) $ :6.
h) $ :8.
b) $ :3.
c) $ :1.
Xmluáèm?
Hustm bc Fqugsgáèm 5 Sngbfbcs
Sn gbfbcs x Hustm bc
b c Rcrhcgrms
Rcrhcgrms
HR 5 60.000 ungbfbcs x Z$ 66,00
HR 5 Z$ 660.000,00
Eèm bc Mjrf Gnbgrctf 5 Z$ :0.000,00
Irctc ‘ 60.000 ungbfbcs Ñ Z$ :,00 5 Z$ :0.000,00
Hustms Igxms 5 Z$ 600.000,00 Ñ 20% 5 Z$ 20.000,00

Hustm Sngtærgm 5 Z$ 660.000,00 + Z$ :0.000,00 + Z$ :0.000,00 + Z$ 20.000,00 / 60.000
ungbfbcs
Hustm Sngtærgm 5 Z$ 67,00
:: | Vucstócs rcsmlvgbfs
62. Sef smhgcbfbc gnbusrgfl

gnbusrgfl prmbuz bmgs
bmgs gpms bc prmbums? hfegsf c hfláf efshulgnf.
efshulgnf.
F prmbuáèm sc bæ ce bmgs bcpfrfecnms?
bcpfrfecnms? Hmrc c Hmsurf.
Xuf csruurf bc husms ce bccregnfbm
bcc regnfbm pcråmbm img f scaugnc?
Hustms bgrctms rcicrcntcs fms prmbutms
Hustms
Hfláf Bgrctms Rmtfgs Z$ 6:9.000,00
Hfegsf Z$ 32.000,00
Hustm gnbgrctm bc prmbuáèm hmeue fms bmgs prmbutms

Fluaucl Z$ 9.300,00
Cncragf clçtrghf Z$ 3.400,00
Murms bfbms hmlcfbms nm pcråmbm?

• Ærcf c hmnsuem bc cncragf bc hfbf Bcpfrfecnm
Bcpfrfecnm
Bcpfrtfecntm bc Hmrtc Bcpfrtfecntm bc Hmsturf Rmtfl
:
Ærcf ce ebc cncragf ce kQd
Hmnsuem 673
604 233
28: 930
320
• F ceprcsf uglgzf m hrgçrgm bc bcpfrfecnflgzfáèm

bcpfrfecnflgzfáèm pfrf
pfrf flmhfáèm
flmhfáèm bms
bms husms
husms
fms prmbums.
• M fluaucl ç bgsrgjuåbm bc fhmrbm hme f ærcf c f cncragf
c ncragf clçrghf ç bgsrgjuåbf
bc fhmrbm hme m hmnsuem bc hfbf Bcpfrfecnm.
Ms husms bcpfrfecnfgs sèm bgsrgjuåbms fms prmbums nfs scaugncs prmpmr-
áócs?
Bcpfrtfecntm bc Hmrtc Bcpfrtfecntm bc Hmsturf
Hfláf 20% 80%
Hfegsf 90% 10%
Vufngbfbc bc prmbuáèm?
Vufntgbfbc Prmbuzgbf
Hfláf 60.000 ungbfbcs
Hfegsf 1.000 ungbfbcs
Hmnsgbcrfnbm quc f ceprcsf prmbuzgu nm pcråmbm 60.000 hfláfs, m husm bc

prmbuáèm bc uef hfláf ç bc?
f) Z$ 68,00.
j) $ 68,::.
b) $ 68,88.
b) $ 68,29.
Xmluáèm?
fcfnbm ms HGIs?
Bcptm.
Bcptm. Hmrtc Yflmr Zf
Zftcfbm Yflmr Zf
Zftcfbm Rmtfl
Hmsturf
Ærcf (eº) 673/930 5 80% 9.300 Ñ 80% 5 6.730 233/93
9300 5 10% 9.30
3000 Ñ 10% 5 2.330 930
CC (kQ
kQd)
d) 60
604/
4/32
3200 5 :0
:0%
% 3.400 Ñ :0% 5 6.690 28:/32
3200 5 40% 3.40
4000 Ñ 40% 5 2.920 320
Rmtfl 8.660 7.670
Flmhfnbm ms HGIs à prmbuáèm bfs hfláfs, hmnimrec

hmnimrec f prmpmráèm bfbf nm cnun-
hgfbm bf qucsèm pfrf f hfláf?
Bcptm. Hmrtc Yflmr Bcptm. Hmsturf Yflmr
Hfláf 20% 8.660 Ñ 20% 5 6.:22 80% 7.670 Ñ 80% 5 :.131
Rmtfl HGIs Z$ 2.006,00
Hælhulm bm Husm bc Prmbuáèm Sngærgm bf hfláf?

Hustms Bgrctms 5 Z$ 6:9.000,00
HGIs 5 Z$ 2.006,00
Hustm Rmtfl bf Prmbuáèm 5 Z$ 680.006,00

Vtbc. Prmbuzgbf 5 60.000 ungbfbcs
Hustm Sngtærgm 5 $ 680.006,00 / 60.000 ungbfbcs 5 $ 68,00
PZMJLCEF
IMEC _CM XØ HME BCXPCBÅHGM _CM
F Bgrcmrgf bf Hmepfndgf Cxceplm csæ rcungbf pfrf, fcnbcnbm f ue fpclm bm
Prcsgbcnc bf cpÿjlghf, gnscrgr-sc nm Prmarfef Imec _crm. Dæ hmnscnsm cnrc ms bg-
rcmrcs bc quc f cspmnsfjglgbfbc Xmhgfl ç gce gepmrfnc pfrf f geface bf Hme-
pfndgf. Fpøs gnÿecrms bcjfcs, fnchcbgbms pmr fprcscnfáócs smjrc f sgufáèm bf
Hmepfndgf, hdcamu-sc à hmnhlusèm bc quc fl gnscráèm smecnc scrgf pmssåvcl rcbu-
zgnbm-sc ms bcspcrbåhgms bf ceprcsf? hmnrgjugáócs fm Prmarfef Imec _crm, smecnc
hme bcspcrbåhgm zcrm. F gbcgf bf Bgrcmrgf crf fprmvcgfr m prmarfef amvcrnfecnfl
hmem mpmrungbfbc pfrf fuecnfr f prmbugvgbfbc bf ceprcsf, cnbm pmr emc f rc-
buáèm bm bcspcrbåhgm. csmlvcu-sc quc, pfrf gbcngﬆhfr fgs bcspcrbåhgms, scrgf prchg-
sm gnbghfr ue jcnhdefrk, gsm ç, uef ceprcsf bm scaecnm hmnsgbcrfbf cxceplfr ce
acsèm, pfrf sc pmbcr hmepfrfr. Hme cssc mjocgvm, bcﬆngu-sc quc f Hgf. Embclm scrgf
m jcnhdefrk, bfbm quc ms prcáms eçbgms prfghfbms
prfghfbms pclfs bufs
bufs ceprcsfs, jce hmem ms
ifurfecnms, sèm sgeglfrcs.
Fm fnflgsfr ms sgscefs prmbugvms c bc gnimrefáèm bfs ceprcsfs, m bgrcmr bc
Mpcrfáócs c chnmlmagf gbcngﬆhmu fs scaugncs bgicrcnáfs sgangﬆhfgvfs?
Vufbrm 6 ‘ Bgicrcnáfs mpcrfhgmnfgs c tchnmløaghfs

Gtce Hgf. Cxceplm Hgf. Embclm
Efqugnfrgf Bf bçhfbf bc 6730 Bf bçhfbf bc 6770
Ircquïnhgf Eçbgf bc Vugnzcnfl Rrgecstrfl
Efnutcnáèm
Gntcarfáèm bms Prmhcssms bc Jfgxf Gntcarfbms fm CZP
Efnuifturf
Plfncofecntm c Hmntrmlc bf Efnufl Gntcarfbms fm CZP
Prmbuáèm
Hmntrmlc bc Hmntfs f Efnufl Gntcarfbm fm CZP
Zchcjcr
Hmntrmlc bc Cstmqucs Efnufl Gntcarfbm fm CZP
Hmntfjglgbfbc Gnimreftgzfbf Gntcarfbf fm CZP
Rcsmurfrgf Gnimreftgzfbf Gntcarfbf fm CZP
Jfnhm bc Bfbms Eÿltgplfs jfscs nèm Jfsc ÿnghf gntcarfbf
Mrafngzfhgmnfgs gntcarfbfs fm CZP
huomM bgrcmr fbegngsrfgvm-ﬆnfnhcgrm

rcsulfbm cnhmnrf-sc f scaugr. rcflgzmu ue bgfanøsghm ﬆnfnhcgrm bf ceprcsf
Vufbrm : ‘ Bcemnstrfáócs bms rcsultfbms bf Hmepfndgf Cxceplm c bf

Hmepfndgf Embclm
Hgf. Cxceplm Hgf. Embclm

Yflmrcs Fnælgsc Yflmrcs Fnælgsc
(ce Z$ egl) Ycrtghfl (ce Z$ egl) Ycrtghfl

ZCHCGRFX JZSRFX 61:.063 600% 626.217 600%
(‘) Gepmstms smjrc vcnbfs 62.394 4% 66.864 4%
(‘) Bcbuáócs (bcvmluáócs) 69.722 60% 8.:18 :%
ZCHCGRFX LÅVSGBFX 620.308 4:% 6:9.444 70%
(‘) Hustm bm prmbutm vcnbgbm 6:1.436 12% 70.843 92%
ZCX. JZSRM 6:.93: 4% 89.308 :9%
(‘) Bcspcsfs bc vcnbfs :8.048 68% :0.7:3 63%
(‘) Bcspcsfs fbegngstrftgvfs 6:.:04 1% 8.:90 :%
ZCX. FNRCX BMX OSZMX ‘ ::.987 ‘ 6:% 6:.864 7%
(+) Zchcgtfs infnhcgrfs 0% :.187 :%
(‘) Bcspcsfs infnhcgrfs 46.714 24% 0 0%
ZCX. MPCZFHGMNFL ‘ 602.961 ‘ 90% 63.031 66%
(+) Zchcgtf nèm mpcrfhgmnfl 0% 6.396 6%
(‘) Bcspcsf nèm mpcrfhgmnfl :.289 6% :.2:: :%
ZCX. FNRCX BM GZ ‘ 601.038 ‘ 96% 62.679 60%
(‘) GZ / Hmntrgjugáèm smhgfl 0% 3:3 0%
(+) GZ bgicrgbm 6.047 6% 0 0%

(‘) Pfrtghgpfntcs nm rcsultfbm 0% 6:0 0%
ZCX. LÅVSGBM ‘ 603.792 ‘ 90% 68.336 60%
Nmtf? ms nÿecrms bf fnælgsc vcrtghfl cstèm frrcbmnbfbms.
f) F pfrgr bf fnælgsc vcrghfl hmepfrfgvf,

hmepfrfgvf, lgsc mbms ms gcns bc husms c bcspc-
sfs pfssåvcgs bc scrce gnhluåbms nm plfnm bc rfhgmnflgzfáèm
rfhgmnflgzfáèm,, bcsfhfnbm m efgs
rclcvfnc.
j) Hmnsgbcrfnbm-sc quc f Nchcssgbfbc bc Hfpgfl bc Agrm bf Hgf. Cxceplm ç bc
83% bm ifurfecnm c f bf Hgf. Embclm ç bc :%, c quc ms prfzms bc hmeprf

c bc vcnbf c fs hmnbgáócs bc pfafecnm sèm sgeglfrcs, m quc bcvc scr rchm-

ecnbfbm pfrf quc f Hgf. Cxceplm rcbuzf suf Nchcssgbfbc bc Hfpgfl bc Agrm=
Ousgﬆquc.
h) Gnbgquc hgnhm pmnms, rclfgvms
rclfgvms fms scmrcs bc prmbuáèm c sgscefs bc gnimref-
áèm, quc bcvcrgfe csfr hmngbms nm Plfnm bc Fáèm bm bgrcmr bc Mpcrfáócs c
chnmlmagf bf Hgf. Cxceplm.
b) Ç çghm fssmhgfr
fssmhgfr fáócs bc rfhgmnflgzfáèm
rfhgmnflgzfáèm mpcrfhgmnfl
mpcrfhgmnfl hme fáócs
fáócs bc rcspmnsfjg-
lgbfbc smhgfl hmem m Prmarfef Imec _crm= Ousgﬆquc suf rcspmsf.
Zcspmstf?
f) Cxfegnfnbm-sc fs hmlunfs bc fnælgsc
fnælgsc vcrghfl c hmepfrfnbm-sc fs hmnfs bc
husm c bcspcsf bfs bufs ceprcsfs, vcrgﬆhf-sc quc dæ bgicrcnáfs f efgmr pfrf f
Hgf. Cxceplm nms scaugncs gcns, quc, pmrfnm, bcvce scr gnhluåbms nm plfnm
bc rfhgmnflgzfáèm
rfhgmnflgzfáèm??
• bcvmluáócs;
• husm bm prmbum vcnbgbm;
• bcspcsfs fbegngsrfgvfs;
• bcspcsfs ﬆnfnhcgrfs, scnbm csc m gce efgs rclcvfnc.
j) F rchmecnbfáèm bcvc scr nm scngbm bc quc f Hgf. Cxceplm rcbuzf suf Nc-
hcssgbfbc bc Hfpgfl bc Agrm cnvmlvcnbm, nchcssfrgfecnc, f rcbuáèm bms
csmqucs.
Ousgﬆhfgvf? f Nchcssgbfbc bc Hfpgfl bc Agrm bc uef ceprcsf hmnsgbcrf ms
fgvms
hcjåvcgsc pfssgvms mpcrfhgmnfgs,
c imrnchcbmrcs. scnbm ms efgs
Pclf hmnsgbcrfáèm bf rclcvfncs ms gcnscxgsc
prøprgf pcraunf, bc csmquc, rc-
bgicrcnáf
sgangﬆhfgvf cnrc fs nchcssgbfbcs bfs bufs ceprcsfs, geplghfnbm efgmr hfpfáèm
bc rchursms, m quc pmbc cxplghfr f efgmr bcspcsf ﬆnfnhcgrf bf Hmepfndgf.
Cxceplm? hmem ms prfzms bc hmeprf c bc vcnbf sèm sgeglfrcs, ms pmnms bc
bgicrcnáf nèm csèm nf acsèm bc rchcjåvcgs c bc imrnchcbmrcs, rcsfnbm m gce bc
csmqucs. Nm Vufbrm 6, csæ cxpmsm quc m hmnrmlc bc csmqucs ç rcflgzfbm bc
imref efnufl, cnqufnm nf Hgf. Embclm m ç bc imref gncarfbf fms bcefgs prm-
hcssms frfvçs bm CP, m quc cxplghfrgf, pclm ecnms ce pfrc, f efgmr nchcssgbfbc
bc csmhface.
h) F rcspmsf
rcspmsf bcvcræ hmnceplfr ms scaugncs pmnms?
pmnms?
•rcbuáèm bm husm rclfgvm bc prmbuáèm;
• rcbuáèm bfs bcvmluáócs;

• rcbuáèm bfs bcspcsfs fbegngsrfgvfs;
• prmpmsf bc fuflgzfáèm chnmløaghf bms cqugpfecnms c bc gncarfáèm bms
prmhcssms prmbugvms;
•
geplfnfáèm bc ue Xgscef Gncarfbm bc Acsèm (CP).

Pclf fnælgsc bm Vufbrm :, gbcngﬆhf-sc hmem rclcvfnc pfrf ue Plfnm bc Fáèm
bc Mpcrfáócs c chnmlmagf f bgicrcnáf bc husms bc prmbuáèm (12% nf Hgf. Cxce-
plm hmnrf 92% nf Hgf. Embclm), bc bcvmluáócs (60% nf Hgf. Cxceplm hmnrf :%
nf Hgf. Embclm) c bcspcsfs fbegngsrfgvfs (1% nf Hgf. Cxceplm hmnrf :% nf
Hgf. Embclm). Fssge, rïs gcns gepmrfncs f gnhlugr nm Plfnm bc Fáèm bm bgrcmr
bc Mpcrfáócs c chnmlmagf sèm?
• f rcbuáèm bm husm rclfgvm bc prmbuáèm;
• f rcbuáèm bfs bcvmluáócs; c
• f rcbuáèm bfs bcspcsfs fbegngsrfgvfs.
Pclf fnælgsc bm Vufbrm 6, gbcngﬆhf-sc quc f efqugnfrgf bc prmbuáèm ç fngaf,
geplghfnbm efgmrcs afsms hme efnucnáèm (pclf efgmr ircquïnhgf bc efnucn-
áèm) c quc ms prmhcssms bc prmbuáèm nèm sèm gncarfbms, acrfnbm bcspcrbåhgms.
Fssge, m Plfnm bc Fáèm bcvcræ hmncr prmpmsf bc fuflgzfáèm chnmløaghf bms
cqugpfecnms c bc gncarfáèm bms prmhcssms prmbugvms.
Pclms bcefgs gcns bm Vufbrm 6, mjscrvf-sc f gncxgsïnhgf bc ue Xgscef Gnc-
arfbm bc Acsèm (CP) nf Hgf. Cxceplm, geplghfnbm efgmrcs afsms pclm hmnrmlc
efnufl, efgs crrms, efgmr bcemrf nfs gnimrefáócs pfrf acsèm, pgmr quflgbfbc bf
gnimrefáèm; ce såncsc, efgmr bcspcrbåhgm, pclm quc bcvcrgf hmnsfr nf rcspmsf f
gnhlusèm bc geplfnfáèm
b) F rcspmsf pmbc scr bc fl sgscef
pmsggvf nm Plfnmbcvcnbm,
mu ncafgvf,
mu bc Fáèm. pmrfnm, scr fvflgfbf
fvflgfbf f
ousgﬆhfgvf. Hmem prgecgrf pmssgjglgbfbc, pmbcræ scr rcspmnbgbm XGE, cnbm
hmem ousgﬆhfgvf quc f uglgzfáèm bc ue prmarfef gncarfbm bc rcspmnsfjglg-
bfbc smhgfl hme plfnm bc rfhgmnflgzfáèm nèm icrc prgnhåpgms çghms, pmrquc ms
afsms hme m plfnm bc rfhgmnflgzfáèm scrèm frhfbms pclf ceprcsf c pfrc bms
jcnciåhgms fuicrgbms scræ fplghfbf nm Prmarfef Imec _crm. Hmem scaunbf
pmssgjglgbfbc, pmbcræ scr rcspmnbgbm NÈM, cnbm hmem ousgﬆhfgvf quc nèm
scrgf çghm, pmr cxceplm, usfr m Prmarfef Imec _crm hmem frauecnm pfrf
ousgﬆhfr pmssåvcgs bcegssócs.
bcegssócs.
Hmntrmlc Gntcrnm
f) vcnbcr scrvgáms bc hmnsulmrgf.

j) ceggr scu pfrchcr smjrc fs bcemnsrfáócs
bcemnsrfáócs ﬆnfnhcgrfs.
8
6. F fvflgáèm bms hmnrmlcs gncrnms ç uglgzfbf pclms fubgmrcs pfrf, prgmrgfrgfecnc?
b) foubfr f Fbegngsrfáèm nf ecldmrgf bc prmhcbgecnms

prmhcbgecnms gncrnms.
b) fvflgfr m vmluec bc tcstcs nchcssærgms.
c) fvflgfr ms hmnrmlcs fbegngsrfgvms.
:. M prmhcssm
prmhcssm quc ce pmr ﬆnflgbfbc, cnrc murfs,
murfs, prmpmrhgmnfr
prmpmrhgmnfr à ceprcsf
ceprcsf uef af-
rfngf rfzmævcl bc prmemvcr cﬆhæhgf nfs sufs mpcrfáócs ç bcnmegnfbm?
f) fubgmrgf mpcrfhgmnfl c ﬆnfnhcgrf.
j) sgstcef hmntæjgl c bc hmntrmlc gntcrnm.
h) fubgmrgf bfs bcemnsrfáócs hmnæjcgs.

b) supcrvgsèm c hmnrmlc bc quflgbfbc.
quflgbfbc.
c) sgscef bc mráfecnm c afsms.
8. Nf clfjmrfáèm bm ﬊uxm
﬊uxm ﬆnfnhcgrm bc uef ceprcsf, m vflmr
vflmr bfs bcspcsfs
bcspcsfs prmvgsgm-
prmvgsgm-
nfbfs hmnsfncs nf bcemnsrfáèm bm rcsulfbm?
f) ficf m ﬊uxm bc hfgxf qufnbm rcagsrfbm nm Pfssgvm bc
bc lmnam prfzm c nm
pcrefncnc.
j) rcprcscnf mrgace bc rchursms qufnbm rcagsrfbm imrf bms rcsulfbms bc
cxcrhåhgm.
b) ç hmnsgbcrfbm hmem fplghfáèm bc rchursms sc rcagsrfbm nm Gemjglgzfbm c
Bgicrgbm.
b) nèm gntcricrc nf hmepmsgáèm bm ﬊uxm bc hfgxf pmr nèm rcprcscntfr

bcscejmlsm.
c) rcprcscnf fuecnm
fuecnm bms gnvcsgecnms nèm mpcrfhgmnfgs,
mpcrfhgmnfgs, ficfnbm bgrcfecn-
c m ﬊uxm bms hfgxfs.
2. Hmnsgbcrfnbm quc f pmlåghf chmnòeghf bm Amvcrnm scof bc rcsrgáèm

rcsrgáèm fm hrçbgm c
flfs fxfs bc ourms, f Acsèm bm Hfpgfl bc Agrm bcvc bfr prcicrïnhgf às scaugncs
fgubcs?
f) Efxgegzfáèm bc csmqucs, egngegzfáèm
egngegzfáèm bc prfzms
prfzms bc vcnbf c efxgegzfáèm bc
rchursms bc crhcgrms.
j) Efxgegzfáèm bc csmqucs, efxgegzfáèm bc prfzms bc vcnbf c efxgegzfáèm bc
h) Egngegzfáèm bc cstmqucs, egngegzfáèm bc prfzms bc vcnbf c egngegzf-
áèm bc rchursms bc tcrhcgrms.
b) Egngegzfáèm bc csmqucs,
csmqucs, egngegzfáèm bc prfzms bc vcnbf c efxgegzfáèm bc
c) Egngegzfáèm bc csmqucs, efxgegzfáèm bms prfzms
prfzms bc vcnbf c efxgegzfáèm
efxgegzfáèm bc
3. F csruurf
csruurf mrafngzfhgmnfl bf cngbfbc
cngbfbc c ms eçmbms bc bclcafáèm
bclcafáèm bc fumrgbfbc
fumrgbfbc c
rcspmnsfjglgbfbc bcvce scr hmnsgbcrfbms nf?
f) fvflgfáèm bms prmhcbgecnms bc hmnrmlc.
j) fvflgfáèm bf hmngnugbfbc
hmngnugbfbc mpcrfhgmnfl.
h) fvflgfáèm bm fejgcntc bc hmntrmlc.
b) vcrgﬆhfáèm bfs rfnsfáócs
rfnsfáócs hme pfrcs rclfhgmnfbfs.
rclfhgmnfbfs.
c) vcrgﬆhfáèm bfs hmngnaïnhgfs rfjfldgsfs.
9. Gnbgquc f mpáèm quc rcprcscnf
rcprcscnf ue ifmr rclcvfnc f hmnsgbcrfr
hmnsgbcrfr nm csubm c fvflgf-
fvflgf-
áèm bm sgscef hmnæjgl c bc hmnrmlc gncrnm.
f) M arfu bc bcshcntrflgzfáèm bc bchgsèm fbmtfbm pclf Fbegngstrfáèm.
j) M ånbghc bc lgqugbcz c bc rcnfjglgbfbc bf cngbfbc.
h) Fs rfnsfáócs
rfnsfáócs c ms
ms cvcnms sujscqucncs à bff-jfsc bm jflfnám.
b) F rcfvflgfáèm
rcfvflgfáèm bc fgvms
fgvms fnaåvcgs c f fprmvfáèm
fprmvfáèm ce fsscejlcgf.
fsscejlcgf.
c) Ms hrgçrgms
hrgçrgms fbmfbms
fbmfbms pfrf clfjmrfáèm bm rclførgm
rclførgm bf Fbegngsrfáèm.
1. Xèm cxceplms bc hmnrmlc bc nfurczf hmnæjgl?

f) fnælgscs csfåsghfs
csfåsghfs bc luhrfgvgbfbc
luhrfgvgbfbc pmr lgndf bc prmbums; scarcafáèm
scarcafáèm bc iun-
iun-
áócs; fnælgsc bfs vfrgfáócs cnrc ms vflmrcs mráfbms c ms gnhmrrgbms.
j) scarcafáèm bc iunáócs; sgscefs bc hmnicrïnhgf, fprmvfáèm
fprmvfáèm c fumrgzfáèm; fnæ-
lgsc bfs vfrgfáócs cnrc ms vflmrcs mráfbms c ms gnhmrrgbms.

h) sgscefs bc hmnicrïnhgf,
hmnicrïnhgf, fprmvfáèm
fprmvfáèm c fumrgzfáèm; fnælgsc bfs vfrgfáócs
vfrgfáócs cnrc
ms vflmrcs mráfbms c ms gnhmrrgbms; hmnrmlcs iåsghms smjrc fgvms.
b) scarcafáèm bc iunáócs; sgstcefs bc hmnicrïnhgf, fprmvfáèm c futmrgzfáèm;
hmntrmlc iåsghm smjrc ftgvms.
c) fnælgscs csfåsghfs
csfåsghfs bc luhrfgvgbfbc
luhrfgvgbfbc pmr lgndf bc prmbums; scarcafáèm
scarcafáèm bc iun-
iun-
áócs; sgscef bc hmnicrïnhgf.
4. Hmnrmlc gncrnm ç m plfnm bf mrafngzfáèm
mrafngzfáèm c mbms
mbms ms eçmbms c ecbgbfs hmmr-
bcnfbfs, fbmfbms bcnrm bf ceprcsf pfrf sflvfaufrbfr scus fgvms, vcrgﬆhfnbm
fbcqufáèm c hmnﬆfjglgbfbc bc scus bfbms hmnæjcgs, pfrf prmemvcr f cﬆhgïnhgf
mpcrfhgmnfl c imecnfr m rcspcgm c f mjcbgïnhgf às pmlåghfs fbegngsrfgvfs ﬆxf-
bfs pclf acsèm.
Hmnsguce hmnrmlcs gncrnms?
G ‘ Jflfnám Pfrgemngfl;
GG ‘ gbcngﬆhfáèm iåsghf bm gemjglgzfbm;
GGG ‘ sgscef c fumrgzfáèm bc pfafecnms;
GY ‘ scarcafáèm bc iunáócs;
Y ‘ lgegcs bc fláfbfs prmarcssgvms;

prmarcssgvms;
YG ‘ imldf bc pfafecnm.
Csèm hmrrcms, fpcnfs?
f) G, GGG c YG.
j) G, GY c Y.
h) GG, GGG c YG.
b) G, GG, GY c Y.
c) GG, GGG, GY c Y.
Xgstcef bc Hustcgm
pmr Fjsmráèm
6. Sef ceprcsf 2
ceprcsf clfjmrf fpcnfs bmgs prmbums? F c J. Nm eïs bc famsm bc :0T8
imrfe prmbuzgbfs 200 ungbfbcs bc F c 800 ungbfbcs bc J. Ms hrgçrgms bc rfcgm
fbmfbms pclf ceprcsf pfrf fprmprgfáèm bms Husms Gnbgrcms sèm? Dmrfs/eæqug-
nf c Eèm bc Mjrf Bgrcf.

Prmbutm F Prmbutm J Rmtfl
Eftcrgfgs Bgrctms Z$ 79.000,00 Z$ 12.000,00 Z$ 610,000,00
Eèm bc Mjrf Bgrctf Z$ 2:.000,00 Z$ :2.000,00 Z$ 99.000,00
Hustm Prgeærgm Bgrctm Z$ 684.000,00 Z$ 74.000,00 Z$ :89.000,00
Hustms Gnbgrctms bc Ifjrghfáèm Z$ 600.000,00
Rmtfl Z$ 684.000,00 Z$ 74.000,00 Z$ 889.000,00
Dmrfs/eæqugnf Ceprcafbfs 980 7:0 6.330
Ce ifhc bcssfs gnimrefáócs, f flcrnfgvf HMCF ç?

f) M prmbutm F tce ue hustm ungtærgm bc prmbuáèm efgs fltm hmnsgbcrfnbm
m hrgtçrgm bc rftcgm jfsc Eèm bc Mjrf Bgrctf nm emntfntc bc Z$ 31,30,
bcvgbm fm emntfntc bc eèm bc mjrf bgrctf utglgzfbf nf ifjrghfáèm; m prm-
butm J tce ue hustm ungtærgm bc prmbuáèm efgs fltm hmnsgbcrfnbm
hmnsgbc rfnbm m hrgtç-
rgm jfsc Dmrfs/eæqugnf nm emntfntc bc Z$ 98,47, bcvgbm fm vmluec bc
dmrfs trfjfldfbfs nf ifjrghfáèm bm prmbutm.
j) M prmbum F ce ue husm ungærgm bc prmbuáèm efgs jfgxm hmnsgbcrfnbm m
hrgçrgm Dmrfs/eæqugnf nm emnfnc bc $ 68:,14, bcvgbm fm vmluec bc dm-
rfs rfjfldfbfs nf ifjrghfáèm bm prmbum; m prmbum J ce ue husm ungærgm
bc prmbuáèm efgs jfgxm hmnsgbcrfnbm m hrgçrgm bc rfcgm Eèm bc Mjrf Bgrcf
nm emnfnc bc $ 66,87, bcvgbm fm vmluec bc eèm bc mjrf bgrcf uglgzfbf nf

ifjrghfáèm.
h) M prmbum F ce ue husm
husm ungærgm bc prmbuáèm efgs flm hmnsgbcrfnbm
hmnsgbcrfnbm m hrg-
çrgm Dmrfs/eæqugnf nm emnfnc bc $ 94,47, bcvgbm fm emnfnc bc eèm
bc mjrf bgrcf uglgzfbm; m prmbum J ce ue husm ungærgm bc prmbuáèm efgs
flm hmnsgbcrfnbm m hrgçrgm bc rfcgm Eèm bc Mjrf Bgrcf nm emnfnc bc
$ 13,:4, bcvgbm fm vmluec bc dmrfs/eæqugnf nf ifjrghfáèm.
b) M prmbum F ce ue husm ungærgm
ungærgm bc prmbuáèm efgs flm hmnsgbcrfnbm
hmnsgbcrfnbm m hrgç-
hrgç-
rgm bc rfcgm Eèm bc Mjrf Bgrcf nm emnfnc bc $ 31,30, bcvgbm fm vmluec bc
dmrfs/eæqugnf uglgzfbfs nf ifjrghfáèm; m prmbum J ce ue husm ungærgm bc
prmbuáèm efgs flm hmnsgbcrfnbm m hrgçrgm Eèm bc Mjrf Bgrcf nm emnfnc bc
$ 98,47, bcvgbm fm vmluec bc dmrfs rfjfldfbfs nf ifjrghfáèm bm prmbum.
c) M prmbum F ce ue husm ungærgm
ungærgm bc prmbuáèm
prmbuáèm efgs flm hmnsgbcrfnbm
hmnsgbcrfnbm m hrgç-
hrgç-
rgm bc rfcgm Eèm bc Mjrf Gnbgrcf nm emnfnc bc $ 31,30, bcvgbm fm vmluec
bc dmrfs/eæqugnf uglgzfbfs nf ifjrghfáèm; m prmbum J ce ue husm ungærgm
bc prmbuáèm efgs flm hmnsgbcrfnbm m hrgçrgm Eèm bc Mjrf Bgrcf nm emnfnc
bc $ 98,47, bcvgbm fm vmluec bc dmrfs/eæqugnf nf ifjrghfáèm bm prmbum.
:. Ce bccregnfbm pcråmbm, imrfe prmbuzgbfs 3.200 ungbfbcs, bfs qufgs
qufgs 200
200 bc-
icgumsfs, quc imrfe vcnbgbfs pclm vflmr låqugbm bc $ 92.000,00, gnhluåbfs fs
bcspcsfs bgrcfs hme vcnbfs. Xfjcnbm-sc quc ms husms bc ifjrghfáèm bm pcråmbm
gepmrfrfe ce $ 969.000,00, m husm bc hfbf ungbfbc bc pcáf pcricgf img bc?
f) $ 60:,::.
j) Z$ 660,20.
h) $ 662,01.
b) $ 6:8,:0.
c) $ 6:0,20.
8. Nuef mrbce bc bc prmbuáèm
prmbuáèm imrfe
imrfe uglgzfbms
uglgzfbms $ :40.000,00
:40.000,00 bc eèm bc mjrf bgrcf
c $ 2:0.000,00 bc efçrgf-prgef. Ms husms acrfgs bc prmbuáèm imrfe fplghfbms f
uef fxf bc 69% smjrc ms husms bgrcms jæsghms. M husm bf mrbce bc prmbuáèm ç bc?
f) $ :3:.000,00.
j) $ 344.000,00.
h) Z$ 46:.000,00.
b) $ 6.:44.000,00.
c) $ 6.44:.000,00.
Xgstcef bc Hustcgm
Yfrg
Yfrgævc
ævcll (Bgr
(Bgrctm
ctm),
), Efr
Efrace
ace
bc Hmntrgjugáèm, Fnælgsc
3
Hustm/Ymluec/Luhrm
6. Sef ceprcsf vcnbc

vcnbc 20 ungbfbcs bc prmbums. M prcám ungærgm bc vcnbf ç bc $
6:.000,00, ms husms c bcspcsfs vfrgævcgs ungærgms bc $ 8.000,00 c ms husms c
bcspcsfs ﬆxms ecnsfgs mfgs bc $ 89.000,00. M Pmnm bc Cquglåjrgm ce ungbf-
bcs c m csulfbm Mpcrfhgmnfl Låqugbm bfs mpcrfáócs nmrefgs nf ceprcsf sèm,
rcspchgvfecnc?
f) 2 ungbfbcs; $ 24.000,00.
j) 2 ungbfbcs; Z$ 8:2.000,00.
h) 80 ungbfbcs; $ :10.000,00.
b) 80 ungbfbcs; $ 890.000,00.
c) 80 ungbfbcs; $ 82:.000,00.
:. Sef ceprcsf mjcvc, nm prgecgrm scecsrc bc :0T:, uef chcgf hme Ycnbfs nm
emnfnc bc Yfrgævcl
uef Bcspcsf 6.930.000,00, ue Husm
bc Ycnbfs bc $Yfrgævcl bc Ifjrghfáèm
683.000,00 c ue Husm bc
Igxm$bc1:0.000,00,
Ifjrghfáèm
bc $ 8:0.000,00. F Efrace bc Hmnrgjugáèm pclm Huscgm Bgrcm c m csulfbm
Jrum pclm Huscgm pmr Fjsmráèm nm scecsrc sèm, rcspchgvfecnc?
f) $ 213.000,00; $ 960.000,00.
j) $ 960.000,00; $ 173.000,00.
173.000,00.
h) $ 173.000,00; $ 213.000,00.
b) Z$ 173.000,00; Z$ 960.000,00.
c) $ 960.000,00; $ 960.000,00.
8. Sef ceprcsf gnvcsgu $ 630.000,00 nue ceprccnbgecnm
ceprccnbgecnm nmvm c bcscof ue lu-
hrm hmrrcspmnbcnc f 9% fm eïs. Ms bfbms prmocfbms sèm ms scaugncs? Prcám bc
Ycnbf Sngærgm
Sngærgm $ 1,00; Husm
Husm Yfrgævcl
Yfrgævcl Sngærgm $ 2,00;
2,00; Bcspcsfs Yfrgævcgs :0%
bm prcám bc vcnbf; c Husms Igxms c Bcspcsfs Igxfs nue mfl bc $ 3.000,00 pmr
eïs. Bgfnc bcsscs ifms, m Pmnm bc Cquglåjrgm Chmnòeghm cspcrfbm ç bc?
f) :.300 ungbfbcs.
j) 8.64: ungbfbcs.
h) 2.991 ungbfbcs.
b) 4.130 ungbfbcs.
c) 1.430 ungbfbcs.
2. M hmnfbmr bc husms fpurmu ms scaugncs emnfncs-dmrf nf hmepfndgf Pfrghg-
pfáócs ce Cncragf Clçrghf X.F.?
Husms ﬆxms-dmrf? $ 60.000,00
Husms vfrgævcgs pmr kQd (quglmwft-dmrf)
(quglmwft-dmrf)?? $ 60,00
Bcspcsfs ﬆxfs-dmrf? $ 3.000,00
Bcspcsfs vfrgævcgs pmr kQd? $ 2,00
Prcám bc vcnbf kQd? $ 30,00
Hme jfsc ncssfs gnimrefáócs, m hmnfbmr bc husms fpurmu quc pfrf fgnagr m
pmnm bc cquglåjrgm crf nchcssærgm vcnbcr?
f) 800 kQd.
j) 840,83 kQd.
h) 269,91 kQd.
b) 230 kQd.
c) 248,9: kQd.
3. F efrace bc hmnrgjugáèm bc ue prmbum mu scrvgám sgangﬆhf?
f) Luhrm jrum mjgbm ce suf vcnbf.
j) Bgicrcnáf cnrc suf rchcgf c sufs bcspcsfs ﬆxfs.
ﬆxfs.
h) Bgicrcnáf cntrc suf rchcgtf jrutf c ms afstms vfrgævcgs pmr clc acrfbms.
b) Luhrm låqugbm mjgbm ce suf vcnbf.
vcnbf.
c) Luhrm jrum mjgbm ce suf vcnbf.
9. F Fbegngsrfáèm bc uef
uef ceprcsf
ceprcsf fprcscnmu ce 06.07.:0T8
06.07.:0T8 fs gnimrefáócs ac-
rcnhgfgs pfrf m fnm bc :0T2.
Mráfecntm :0T2
Ycnbfs
Ycnbfs Z$ 23.000.000,00 600%
Hustms Yfrgævc
Yfrgævcgs
gs Z$ :0.842.000,00 23%
Efrace bc Hmntrgjugáèm Z$ :2.969.000,00 33%
Hustms c Bcspcsfs Igxms Z$ 68.869.000,00 80%
Luhrm Låqugbm Z$ 66.800.000,00 :3%
F flcrnfgvf HMCF quc gnbghf m Arfu bc Flfvfnhface Mpcrfhgmnfl, f

Efrace bc Xcaurfnáf c m Pcrhcnufl bf Efrace bc Xcaurfnáf bf prcvgsèm icgf
pclf ceprcsf pfrf f mefbf bc bchgsèm smjrc :0T2 ç?
f) :,64; Z$ :0.147.070,76; 29,:0%.
j) :,64; $ :2.:60.707,07;
:2.:60.707,07; 38,40%.
h) 8,74; $ 22.849.999,91; 74,92%.
b) 8,74; $ :2.969.000,00; 32,10%.
c) 8,64; $ :8.147.070,67; 92,:0%.
1. Nm prgecgrm scecsrc bc :0T8,

:0T8, uef ceprcsf prmbuzgu c vcnbcu 3.300 ungbfbcs
bc ue bccregnfbm prmbum, fprcscnfnbm m scaugnc
sca ugnc rcsulfbm?
chcgf mfl $ 77.000.000,00
(‘) Husms c Bcspcsfs Yfrgævcgs bc Prmbums Ycnbgbms $ 90.300.000,00
Efrace bc Hmnrgjugáèm $ 84.300.000,00
Husms c Bcspcsfs Igxms $ 66.000.000,00
csulfbm Mpcrfhgmnfl $ :1.300.000,00
F flcrnfgvf GNHMCF jfscfbf nms

nms bfbms fhgef ç?
f) M Pmnm bc Cquglåjrgm Hmnæjgl bcemnsrf
bcemnsrf quc f ceprcsf prchgsf vcnbcr 6.316
ungbfbcs pfrf hmjrgr scus husms ﬆxms c bcspcsfs.
j) M Pmnm bc Cquglåjrgm Ignfnhcgrm bcemnsrf quc f ceprcsf prchgsf vcnbcr
6.330 ungbfbcs pfrf hmjrgr uef båvgbf mfl bc $ 68.000.000,00 pfaævcl ce
3 pfrhclfs, vcnhcnbm f prgecgrf ncssc fnm c uef bcprchgfáèm nm emnfnc bc
:3% bms husms c bcspcsfs ﬆxms.
h) M Pmnm bc Cquglåjrgm Chmnòeghm
Chmnòeghm bcemnsrf quc f ceprcsf prchgsf vcnbcr
8.:83 ungbfbcs pfrf hmjrgr ue luhrm bcscofbm bc :3% nuef pmlåghf smjrc ms
husms, flçe bc lcvfr ce hmnf m husm bc mpmrungbfbc.
b) M Pmntm bc Cquglåjrgm Chmnòeghm bcemnstrf quc f ceprcsf prchgsf vcn-
bcr 6.883 ungbfbcs pfrf mjtcr ue luhrm bcscofbm bc 80% nuef pmlåtghf
smjrc ms hustms c nèm lcvfnbm ce hmntf m hustm bc mpmrtungbfbc.
c) M Pmnm bc Cquglåjrgm Chmnòeghm

Chmnòeghm bcemnsrf quc f ceprcsf prchgsf
prchgsf vcnbcr
6.830 ungbfbcs pfrf mjcr ue luhrm bcscofbm bc :0% nuef pmlåghf smjrc ms
husms c nèm lcvfnbm ce hmnf m husm bc mpmrungbfbc.
4. Hflhulfr m pmnm bc cquglåjrgm
cquglåjrgm hmnæjgl, bgfnc bf scaugnc sgufáèm?
sgufáèm? ms husms gnbg-
rcms
img bcbm
$pcråmbm
20,00; smefrfe
m prcám bc$vcnbf
9.000,00;
eçbgmf efrace eçbgf
nm pcråmbm img bc
bc hmjcrurf
$ 40,00;nm pcråmbm
f ceprcsf
hflhulmu m vflmr bc $ 8,00 hmem husm nèm bcscejmlsævcl pfrf hfbf ungbfbc vcn-
bgbf; ncssc pcråmbm imrfe prmbuzgbfs 6.000 ungbfbcs.
f) 13 ungbfbcs.
j) 630 ungbfbcs.
h) 800 ungbfbcs.
b) :00 ungbfbcs.
c) :30 ungbfbcs.
7. Hflhulfr m vmluec
vmluec bc ungbfbcs f scrce vcnbgbfs
vcnbgbfs pfrf
pfrf quc dfof rchupcrfáèm
rchupcrfáèm bms
husms mpcrfhgmnfgs bm pcråmbm, vgsm quc m efpf bc lmhflgzfáèm bc husms ce fs
scaugncs gnimrefáócs? husms gnbgrcms bc fpmgm $ 6.000,00; husms gnbgrcms bc
ifjrghfáèm $ 6.300,00; husms bgrcms bc ifjrghfáèm $ 7.000,00; husms gnbgrcms
bc fbegngsrfáèm $ :.000,00; husms gnbgrcms bc hmecrhgflgzfáèm $ 6.000,00.
F hmepmsgáèm bc ue bccregnfbm prmbum ç f scaugnc? husm hme efcrgfgs
$ 60,00; husm hme mpcrfáócs $ 80,00; husms prmpmrhgmnfgs $ :2,:1; efrace
bc hmjcrurf $ :6,20.
f) :30 ungbfbcs.
j)
h) 630 ungbfbcs.
430 ungbfbcs.
b) 800 ungbfbcs.
c) 830 ungbfbcs.
60. Vufl f icrrfecnf uglgzfbf
uglgzfbf pfrf flmhfr ms husms gnbgrcms fms prmbums
prmbums c/mu scr-
vgáms qufnbm uglgzfbm
uglgzfbm m sgscef bc huscgm bgrcm=
f) Husm efragnfl.
j) Eèm bc mjrf bgrcf.
h) Bgrchgmnfbmrcs bc husms.
b) Efrace bc hmntrgjugáèm.
c) fcgm.
66. Gbcngﬆhfr f bgicrcnáf

bgicrcnáf cnrc f efrace bc hmnrgjugáèm prcvgsf c f efrace
efrace bc hmn-
rgjugáèm rcflgzfbf, cnbm f scaugnc sgufáèm? bccregnfbm prmbum csæ scnbm hm-
ecrhgflgzfbm fm prcám bc $ 10,00 f ungbfbc; ms husms hme efcrgfgs smefe $
:8,00; ms husms hme eèm bc mjrf bgrcf smefe $ 6:,00; ms husms prmpmrhgmnfgs
smefe $ :9,10; c f efrace bc hmnrgjugáèm prcvgsf ç gaufl f $ ::,00.
f) $ 8,80.
j) $ :,80.
h) Z$ 6,80.
b) $ 2,80.
c) $ 3,80.
6:. Hflhulfr m vmluec
vmluec bc prmbums f scrce prmbuzgbms c vcnbgbms pfrf quc dfof dfof f rc-
hupcrfáèm bms husms mfgs bm pcråmbm, cnbm f scaugnc sgufáèm? f prmbuáèm vcn-
bgbf
10,00;imgf bc 80.000bcungbfbcs
efrace c m prcám
hmnrgjugáèm bc vcnbf
rcflgzfbf img bcrcflgzfbm
:0,00%; mspclm ecrhfbm
husms img bc
gnbgrcms $
smjrc
m ifurfecnm gvcrfe f gnhgbïnhgf bc 6:,00% smjrc m ifurfecnm.
f) 67.000 ungbfbcs.
j) :0.000 ungbfbcs.
h) :6.000 ungbfbcs.
b) 64.000 ungbfbcs.
c) ::.000 ungbfbcs.
68. F Pcbrmsm Lbf.

Lbf. csæ rcflgzfnbm ueue csubm bc vgfjglgbfbc
vgfjglgbfbc chmnòeghf pfrf
pfrf f Flmdf
Xuri Lbf., uef pcqucnf iæjrghf bc prfnhdfs bc suric. Pfrf fl, bccregnmu m husm
ﬆxm fnufl bc mpcrfáèm bf iæjrghf ce $ 6.300.000,00 c ue husm ungærgm vfrgæ-
vcl bc $ 600,00. F Flmdf prccnbc vcnbcr sufs prfnhdfs f ue prcám ungærgm bc
$ :00,00. Bc qufnfs ungbfbcs bcvc scr m pmnm bc cquglåjrgm (prmbuáèm ce quc
f rchcgf mfl scof gaufl fm husm mfl) fnufl bf iæjrghf=
f) 600.000.
j) 13.000.
h) 30.000.
b) :0.000.
c) 63.000.
62. Bfs bcemnsrfáócs hmnæjcgs

hmnæjcgs bf ceprcsf Emnc Fzul Lbf. imrfe
imrfe cxrfåbms ms
scaugncs ånbghcs?
sF (cmrnm smjrc m Fgvm) 5 800 / 6.000 5 80%
HB (Husm bf Båvgbf) 5 40 / 200 5 :0%
sPL (cmrnm smjrc m Pfrgeòngm Låqugbm) 5 ::0 / 900 5 89,99%
AFI (Arfu bc Flfvfnhface Ignfnhcgrf) 5 89,99 / 80 5 6,::%
Ce rclfáèm à flfvfnhface ﬆnfnhcgrf, pmbcems fﬆrefr quc?
f) dmuvc ue rctmrnm bc Z$ 6,:: pfrf hfbf Z$ 6,00 bc hfpgtfl bc tcrhcgrms.
j) pfrf hfbf $ 600,00 gnvcsgbms,
gnvcsgbms, f ceprcsf acrmu :0% bc luhrm.
luhrm.
h) f ceprcsf pfaf
pfaf ourms bc 80% pfrf hfbf $ 600,00 mefbms
mefbms bc ceprçsgem.
ceprçsgem.
b) m ncaøhgm rcnbcu :0% bc rcmrnm smjrc m Fgvm.
c) ms fhgmngsfs
fhgmngsfs afndfrfe 9,99% pfrf
pfrf hfbf $ 600,00 gnvcsgbms.
63. F gnbÿsrgf Hgecnfubm X.F. ce hfpfhgbfbc gnsflfbf
gnsflfbf pfrf prmbuzgr 300.000 ka
bc scu prmbum. Ncssc nåvcl bc prmbuáèm, scu husm mfl emnf f $ :.000,00 pmr
eïs, scnbm m husm ﬆxm mfl, nm ecsem pcråmbm, bc $ 300.000,00.
Xfjcnbm-sc quc m prcám ungærgm bc vcnbf ç bc $ 4,00 pmr ka c quc f ceprcsf
fbmf, pfrf ﬆns acrcnhgfgs, m huscgm bgrcm, scu pmnm bc cquglåjrgm mpcrfhgmnfl,
ce ungbfbcs, ç bc?
f) 300,00.
j) :30,00.
h) :00,00.
b) 600,00.
c) 9:.300.
69. F gnbÿsrgf Jclf Ygsf
Ygsf Lbf. ifjrghf ms
ms prmbums F c J, uglgzfnbm f ecsef efç-
rgf-prgef. M husm mfl ecnsfl bf ceprcsf ç bc $ 90.000,00 c ms husms vfrgævcgs
csèm fssge bgsrgjuåbms?
Eèm bc Mjrf Bgrctf
Prmbutms Eftçrgf-prgef Hustms gnbgrctms
(EMB)
F 8 ka p/un. : dmrfs p/un. Z$ 62,00 p/un.
J : ka p/un. 8 dmrfs p/un. Z$ :0,00 p/un.
M husm bc efçrgf-prgef ç bc $ 1,00 pmr ka c m husm bf EMB ç bc $ 7,00

pmr dmrf. Ms prcáms bc vcnbf sèm? $ 40,00 pfrf m prmbum F c $ 43,00 pfrf m
prmbum J.
Xfjcnbm quc m ecrhfbm hmnsmec nmn m eæxgem 6:0.000 ungbfbcs bc hfbf prmbu-
m c quc
bfbc f bgspmngjglgbfbc
bc hfbf prmbum bcvcbcscrefçrgf-prgef pfrf mfeïs
ifjrghfbf bc imref ç bc 8.000
efxgegzfr ka, quc qufng-
m rcsulfbm=
f) Prmbutm F? :0.000; prmbutm J? 6:0.000.
j) Prmbum F? 80.000; prmbum
prmbum J? 603.000.
h) Prmbum F? 20.000; prmbum J? 70.000.
b) Prmbum F? 40.000;
40.000; prmbum
prmbum J? 80.000.
c) Prmbum F? 600.000;
600.000; prmbum
prmbum J? 0 (zcrm).
(zcrm).
PZMJLCEF
6. F gnbÿsrgf
gnbÿsrgf Greèms
Greèms X.F.
X.F. uglgzf f fnælgsc
fnælgsc bc gnbghfbmrcs bc acsèm bm luhrm
luhrm hme
hme m
mjocgvm bc hmrrgagr ms ruems bf ceprcsf. Pfrf fnm, m hmnfbmr bf ceprcsf sce-
prc ifz uef fnælgsc bms bfbms rclfgvms fm ÿlgem cxcrhåhgm smhgfl ﬆnbm. Ce :0T:,
m rcsulfbm bf ceprcsf, ce rcfgs, img m scaugnc?
JFLFNÁM PFRZGEMNGFL BZC CE 86.6:.:0T:
FRGYM :0T6 :0T: HMNRFX YFLMZCX
Ftgvm hgrhulfntc 2.000.000,00 2.300.000,00 Zchcgtf Låqugbf 69.000.000,00
Ftgvm pcrefncntc 2.000.000,00 3.000.000,00 HPY (7.000.000,00)

RMRFL BM FRGYM 4.000.000,00 7.300.000,00 Luhrm Jrutm 1.000.000,00
PFXXGYM :0T6 :0T: Bcspcsfs bc

bc Yc
Ycnbfs (8.000.000,00)
Pfssgvm Cxgaåvcl 8.000.000,00 8.300.000,00 Bcspcsfs (:.200.000,00)
Fbegngstrftgvfs
Pftrgeòngm 3.000.000,00 9.000.000,00 Bcspcsfs Ignfnhcgrfs (900.000,00)
Låqugbm
RMRFL BM 4.00
4.000.
0.0000
00,0
,000 7.3
.300
00.0
.0000,
0,00
00 Luhrm Mpcrfhgmnfl 6.000.000,00
PFXXGYM
Prmv
Prmvgs
gsèm
èm pf
pfrf
rf GZ c HXL
HXLLL (:30
(:30.0
.000
00,0
,00)
0)
Luhrm Låqugbm 130.000,00
Gnimrefáócs fbghgmnfgs?
• Ms husms vfrgævcgs emnfe f $ 9.300.000,00, scnbm ms bcefgs ﬆxms.
• Fs bcspcsfs vfrgævcgs
vfrgævcgs hmrrcspmnbce
hmrrcspmnbce f 30% bfs bcspcsfs bc vcnbfs, scnbm fs
bcefgs ﬆxfs.
•
F efrace bc hmnrgjugáèm prfghfbf

prfghfbf ç bc 30%.
Hme jfsc ce mbms ms bfbms fprcscnfbms?
f) hflhulc m pmnm bc cquglåjrgm
cquglåjrgm mpcrfhgmnfl
mpcrfhgmnfl ce rcfgs,
rcfgs, f efrace bc scaurfnáf c m
arfu bc flfvfnhface mpcrfhgmnfl;
j) fnflg
fnflgsc
sc m rgsh
rgshmm mpcrf
mpcrfhgmn
hgmnfl
fl bf ceprc
ceprcsf,
sf, hmns
hmnsgbcrf
gbcrfnbm
nbm ms gnbgh
gnbghfbmr
fbmrcs
cs cnhm
cnhmnrfb
nrfbms.
ms.
Zcspmstf?
f) Pmnm bc cquglåjrgm, efrace
efrace bc scaurfnáf, arfu bc flfvfnhface mpcrfhgmnfl?
HY 5 Z$ 9.300.000,00 EH 5 30%
BY 5 Z$ 6.300.000,00 HI 5 Z$ :.300.000,00
HBY 5 Z$ 4.000.000,00 BI 5 Z$ 2.300.000,00
EHR 5 Z$ 4.000.000,00 HBI 5 Z$ 1.000.000,00
Murf flcrnfgvf bc rcspmsf?
HY 5 Z$ 9.300.000,00 EH 5 30%
BY 5 Z$ 6.300.000,00 HI 5 Z$ :.300.000,00
HBY 5 Z$ 4.000.000,00 BI 5 Z$ 8.700.000,00
EHR 5 Z$ 4.000.000,00 HBI 5 Z$ 9.200.000,00
PCM 5 HBI / EH % 5 Z$ 1.000.000,00 / 0,30 5 Z$ 62.000.000,00
PCM 5 HBI / EH % 5 Z$ 9.200.000,00 / 0,30 5 Z$ 6:.400.000,00

EX 5 Z ‘ ZPC Ñ 600 / Z 5 Z$ 69.000.000,00 ‘ Z$ 62.000.000,00 Ñ 600 / Z$ 69.000.000,00
5 6:,30%

Prgecgrf fltcrnftgvf
EX 5 Z ‘ ZPC Ñ 600 / Z 5 Z$ 69.000.000,00 ‘ Z$ 6:.400.000,00 Ñ 600 / Z$ 69.000.000,00 5 :0%
Xcaunbf fltcrnftgvf
EX 5 Z ‘ ZPC Ñ 600 / Z 5 Z$ 69.000.000,00 ‘ Z$ 62.000.000,00 Ñ 600 / Z$ 62.000.000,00 5
62,:7%
AFM 5 EHS Ñ YML / EHS Ñ YML ‘ HBI 5 EHR / LFGZ 5 Z$ 4.000.000,00 / Z$
6.000.000,00 5 4,00 vczcs
Mutrf
AFM 5fltcrnftgvf
EHS Ñ YML bc/ rcspmstf?
EHS Ñ YML ‘ HBI 5 EHR / LFGZ 5 Z$ 4.000.000,00 / Z$
6.900.000,00 5 3,00 vczcs
j) Fnælgsc bm rgshm mpcrfhgmnfl

mpcrfhgmnfl
Imrfe fhcgfs bgicrcncs rcspmsfs,
rcspmsfs, bcpcnbcnbm bfs ousgﬆhfgvfs
ousgﬆhfgvfs fprcscnfbfs
fprcscnfbfs
pclm arfbufnbm.
Cxceplms bc rcspmsfs pmssåvcgs?

•M rgshm mpcrfhgmnfl pmbc scr hmnsgbcrfbm clcvfbm, cnbm ce vgsf quc m
pmnm bc cquglåjrgm csæ eugm prøxgem fm nåvcl bc vcnbfs ce quc f ceprcsf
csæ mpcrfnbm. Flçe bgssm, f efrace bc scaurfnáf ç jfgxf, emsrfnbm quc
uef mshglfáèm pcqucnf pmbc lcvfr f ceprcsf f mpcrfr nm prcouåzm, c f flf-
vfnhface mpcrfhgmnfl
mpcrfhgmnfl ç flf, emsrfnbm quc f ceprcsf ce eugm pmcnhgfl
pfrf hrcshcr, efs hmnﬆrefnbm m clcvfbm rgshm mpcrfhgmnfl.
•M rgshm mpcrfhgmnfl pmbc scr hmnsgbcrfbm eçbgm, cnbm ce vgsf f efrace
bc scaurfnáf bc :0,00% c m AFM bc 3,00 vczcs.
•M rgshm mpcrfhgmnfl pmbc scr hmnsgbcrfbm jfgxm, cnbm ce vgsf quc m lu-
hrm låqugbm rcprcscnf 2,97% bfs rchcgfs, flçe bc 1,47% bm Fgvm c, fgnbf,
6:,30% bm hfpgfl prøprgm.
HFPÅRSLMX 2 c 3 ‘ Pmntm bc Cquglåjrgm, Efrace bc Hmntrgjugáèm

6. Xupmndf quc bccregnfbf ceprcsf fgnac scu pmnm bc cquglåjrgm hmnæjgl (luhrm zcrm)
vcnbcn
vcnbcnbm
bm :3
:300 ungb
ungbfbc
fbcss bc
bc scu
scu prm
prmbu
bum,
m, hmn
hmnimr
imrec
ec bgs
bgshr
hrgeg
gegnfb
nfbmm nf
nf fjc
fjclf
lf fjf
fjfgxm
gxm..
Bcemnstrfáèm bm luhrm (nm pmntm bc cquglåjrgm)
Ycnbfs? :30 ungbfbcs f Z$ 4,00 Z$ :.000,00 600%
(‘) Hustms vfrgævcgs? :30 ungbfbcs f Z$ :,00 Z$ 300,00 :3%
(‘) Bcspcsfs vfrgævcgs? :30 ungbfbcs f Z$ 0,40 Z$ :00,00 60%
5 Luhrm Efragnfl Z$ 6.800,00 93%
(‘) Hustms ixms (Z$6.800,00) 93%
5 Luhrm Mpcrfhgmnfl Z$ 0 0%
F ceprcsf bcscof fvflgfr m gepfhm bc fuecnfr, sgeulfncfecnc, nm prøxgem

pcråmbm, ms husms ﬆxms pfrf $ 6.300,00, m prcám bc vcnbf ungærgm pfrf $ 60,00,
m husm vfrgævcl pmr ungbfbc pfrf $ 2,00 c fs bcspcsfs vfrgævcgs pfrf $ 6,00. Flçe
bgssm, clf bcscof flhfnáfr luhrm mpcrfhgmnfl bc $ 300,00.
Hmnsgbcrfnbm quc cssf ceprcsf geplcecnc mbfs fs flcrfáócs prmocfbfs
pfrf m prøxgem pcråmbm, pfrf fgnagr scu nmvm pmnm bc cquglåjrgm (chmnòeghm),
clf bcvcræ vcnbcr?
f) :90 ungbfbcs.
j) 800 ungbfbcs.
h) 890 ungbfbcs.
b) 200 ungbfbcs.
c) 900 ungbfbcs.
Xmluáèm?
Pmntm bc Cquglåjrgm
60x 5 Z$ 6.300,00 + 2x + 6x + 300
60x 5 :.000 + 3x
3x 5 :.000
x 5 :.000 / 3
x 5 200 ungbfbcs
B.Z.C.
Ycnbfs
Ycn bfs ‘ 200 ungbfbcs Ñ Z$ 60,00 Z$ 2.000,00
(‘) Hustms Yfrgæ
Yfrgævcgs
vcgs ‘ 200 ungbfbcs Ñ Z$ 2,00 Z$ 6.900,00
(‘) Bcspcsfs Yfrgæ
Yfrgævcgs
vcgs ‘ 200 ungbfbcs Ñ Z$ 6,00 Z$ 200,00
Luhrm Efragnfl Z$ :.000,00
(‘) Hustms Igxms Z$ 6.000,00
Luhrm Mpcrfhgmnfl Z$ 300,00
:. F Aræﬆhf Sngvcrsgærgf prccnbc hmecrhgflgzfr f Zcvgstf Cbuhfáèm nm ecrhfbm jrf-
sglcgrm. Ms acsmrcs bf ceprcsf csgefe afsms vfrgævcgs bc $ 6,30 pmr rcvgsf
prmhcssfbf c afsms ﬆxms nf mrbce bc $ 600.000,00 pmr eïs. Pmr murm lfbm, ms
acsmrcs hmecrhgfgs cspcrfe mjcr $ 6,00 pmr rcvgsf hmecrhgflgzfbf, flçe bc $
680.000,00 ecnsfgs rclfgvms à rchcgf bc pujlghgbfbc.
Pcrefnchcnbm fs bcefgs hmnbgáócs hmnsfncs, pfrf sc flhfnáfr ue luhrm bc
$ 60.000,00 pmr eïs, scræ nchcssærgm hmecrhgflgzfr?
f) ::0.000 fssgnfurfs.
j) 40.000 fssgnfurfs.
fssgnfurfs.
h) 90.000 fssgnfurfs.
b) 20.000 fssgnfurfs.
c) :0.000 fssgnfturfs.
Xmluáèm?
GRCE Z$
Zchcgtf Pujlghgbfbc 680.000,00
Zchcgtf Hmecrhgfl 6,00
Hustms Yfrgævcgs 6,30
Efrace bc Hmntrgjugáèm 6:7.777,30
Hustms c Bcspcsfs Igxms 600.000,00
Luhrm Låqugbm :7.777,30
Mpáócs
Vufntgbfbc F ::0.000 J 40.000 H 90.000 B 20.000 C :0.000
Zchcgtf bc Pujlghgbfbc 680.000,00 680.000,00 680.000,00 680.000,00 680.000,00
Zchcgtf Hmecrhgfl ::0.000,00 40.000,00 90.000,00 20.000,00 :0.000,00
Hustms Yfrg
Yfrgævcgs
ævcgs 880.000,00 6:0.000,00 70.000,00 90.000,00 80.000,00
Efrace bc Hmntrgjugáèm :0.000,00 70.000,00 600.000,00 660.000,00 6:0.000,00
Hustms c Bcspcsfs Igxms 600.000,00 600.000,00 600.000,00 600.000,00 600.000,00
Luhrm Låqugbm ‘ 40.000,00 ‘ 60.000,00 0,00 60.000,00 :0.000,00
8. Sef ceprcsf ifjrghf

ifjrghf bmgs
bmgs prmbums,
prmbums, scnbm
scnbm quc m prmbum
prmbum T hmrrcspmnbc f 13%
bfs vcnbfs c m prmbum W f :3% bfs vcnbfs. M prmbum T ç vcnbgbm pmr $ 20,00,
cnbm husms c bcspcsfs vfrgævcgs bc $ :0,00 c husms c bcspcsfs ﬆxfs bc $ 2,00.
M prmbum W ç vcnbgbm pmr $ 80,00, cnbm husms c bcspcsfs vfrgævcgs bc $ 62,00
c husms c bcspcsfs ﬆxfs bc $ 9,00.
Xmj cssfs hmnbgáócs, f efrace bc hmnrgjugáèm hmnounf pfrf ms prmbums T c
W
f)scræ
$bc?
62,30.
j) Z$ 67,00.
h) $ :8,00.
b) $ :8,30.
c) $ 81,30.
Xmluáèm?
Efrace bc Hmntrgjugáèm bc T
EH 5 PY ‘ HY
EH 5 Z$ 20,00 ‘ Z$ :0,00
EH 5 Z$ :0,00
Ycnbf bc T
Z$ :0,00 Ñ 13% 5 Z$ 63,00
Efrace bc Hmntrgjugáèm bc W
EH 5 PY ‘ HY
EH 5 Z$ 80,00 ‘ Z$ 62,00
EH 5 Z$ 69,00
Ycnbf bc W
Z$ 69,00 Ñ :3% 5 Z$ 2,00
Efrace bc Hmntrgjugáèm Rmtfl

EHt 5 EH T + EH W
EHt 5 Z$ 63,00 + Z$ 2,00
EHt 5 Z$ 67,00
2. Ms prmbums
prmbums Hfláf
Hfláf c Hfegsf, ifjrghfbms pclf Hgf. Jmss Jce,
Jce, sèm vcnbgbms pmr
$ 600,00 c $ 10,00, rcspchgvfecnc. Ms bfbms bc scu prmhcssm bc prmbuáèm, cn-
vmlvcnbm
vmlvcnbm m efcrgfl
efcrgfl bgrcm
bgrcm c m cepm ungærgm
ungærgm quc ms prmbums
prmbums bcefnbfe
bcefnbfe pfrf sc-
rce hmnichhgmnfbms nms rïs bcpfrfecnms prmbugvms, csèm bcshrgms nf fjclf?
RCEPM PMZ SNGBFBC (dmrfs)

GRCNX EFRCZGFL
HMZRC HMXRSZF FHFJFECNRM
HFLÁF Z$ 92,00 0,60 0,80 0,60
HFEGXF Z$ 20,00 0,:0 0,:0 0,60
Xfjcnbm-sc quc m ecrhfbm csæ bgspmsm f hmeprfr, ecnsflecnc, 300 ungbf-

bcs bm prmbum HFLÁF c 6.000 ungbfbcs bm prmbum HFEGXF, c quc f hfpfhg-
bfbc prmbugvf bc hfbf bcpfrfecnm ç bc 8:0 dmrfs/eïs, gbcngﬆquc m egx bc
prmbuáèm quc prmpmrhgmnf m efgmr rcsulfbm chmnòeghm pmssåvcl?
f) 300 hfláfs c 6.000 hfegsfs.

j) 300 hfláfs c 430 hfegsfs.
hfegsfs.
h) 300 hfláfs c 0 (zcrm) hfegsf
b) 200 hfláfs c 6.000 hfegsfs.
c) 0 (zcrm) hfláf c 6.000 hfegsfs.
Xmluáèm?
Vufl prmbum f ceprcsf prgmrgzfræ pfrf mjcnáèm bc efgmr rcsulfbm=
6m Pfssm? fhdfr f EHS (Efrace bc Hmntrgjugáèm Sngtærgf)?

Hfláf 5 $ 600,00 ‘ $ 92,00 5 $ 89,00
Hfegsf 5 $ 10,00 Ñ $ 20,00 5 $ 80,00
:m Pfssm? vcrgﬆhfr sc pmssåvcl prmbuzgr m eæxgem sce ultrfpfssfr m tcepm lgegtc

(8:0 dmrfs/eïs)?
f) 300 hfláfs c 6.000 hfegsfs?
Rcepm
Prmbutm Vtbc.
Hmrtc Rmtfl Hmsturf Rmtfl Fhfj. Rmtfl
Hfláf 300 0,60 30 0,80 630 0,60 30
Hfegsf 6.000 0,:0 :00 0,:0 :00 0,60 600

Rmtfl :30 830 630
Mjs.? m cepm lgegc bc 8:0 dmrfs/eïs ç ulrfpfssfbm. M quc gepcbc f prmbu-

áèm eæxgef (I ‘ Ifmr Lgegfnc) ç m scmr bc hmsurf, quc ulrfpfssf m cepm
csgpulfbm.
Prmbutm EH
Hfláf 64.000,00
Hfegsf 80.000,00
Rmtfl 24.000,00
Fpfrcncecnc f efrace bc hmnrgjugáèm bfs hfegsfs ç f efgmr c, pmrfnm,

efgs gnbghfbf pfrf f ceprcsf.
8¿ Pfssm? ifzcr sgeulfáèm?

j) 300 hfláfs s c 430 hfegsfs?
hfegsfs?
Rcepm
Prmbutm Vtbc.
Hfláf 300 0,60 30 0,80 630 0,60 30
Hfegsf 430 0,:0 610 0,:0 610 0,60 43
Rmtfl ::0 8:0 683
Prmbutm EH
Hfláf 64.000,00
Hfegsf :3.300,00
Rmtfl 28.300,00
h) 300 hfláfs c 0 hfegsf?

Rcepm
Prmbutm Vtbc.
Hfláf 300 0,60 30 0,80 630 0,60 30
Hfegsf 0 0,:0 0 0,:0 0 0,60 0
Rmtfl 30 630 30
Prmbutm EH
Hfláf 64.000,00
Hfegsf 0.000,00
Rmtfl 64.000,00
b) 200 hfláfs c 6.000
6.000 hfegsfs?
Rcepm
Prmbutm Vtbc.
Hfláf 200 0,60 20 0,80 6:0 0,60 20
Hfegsf 6.000 0,:0 :00 0,:0 :00 0,60 600
Rmtfl :20 8:0 620
Prmbutm
Hfláf EH
62.200,00
Hfegsf 80.000,00
Rmtfl 22.200,00
c) 0 hfláf c 6.000 hfegsfs?
Rcepm
Prmbutm Vtbc.
Hfláf 0 0,60 0 0,80 0 0,60 0

Hfegsf 6.000 0,:0 :00 0,:0 :00 0,60 600
Rmtfl :00 :00 600
Prmbutm EH
Hfláf 0
Hfegsf 80.000,00
Rmtfl 80.000,00
3. Sef ceprcsf bc rcgnfecnm

rcgnfecnm csæ plfncofnbm ue hursm bc cspchgflgzfáèm. Ms hus-
ms prcvgsms sèm? Husms Yfrgævcgs bc $ 6.:00,00 pmr flunm c Husms Igxms bc
$ 1:.000,00, bms qufgs $ 2.400,00 rcicrce-sc à bcprchgfáèm bc cqugpfecnms f
scrce uglgzfbms. M hursm scræ vcnbgbm f $ 9.000,00 pmr flunm. M Pmnm bc Cqug-
låjrgm Hmnæjgl sc bæ hme?
f) 60 flunms.
j) 6: flunms.
h) 62 flunms.
b) 63 flunms.
Xmluáèm?
Bfbms imrnchgbms?
HYu 5 Z$ 6.:00,00
HI 5 Z$ 1:.000,00
Bcprchgfáèm 5 Z$ 2.400,00
PYu 5 Z$ 9.000,00
Pmntm bc Cquglåjrgm Hmntæjgl (Vc)

Vc 5 HI / EHu
EHu
EHu 5
5 PYu
9.000‘ ‘Hvu
6.:00
EHu 5 2.400,00
Vc 5 Z$ 1:.000,00 / Z$ 2.400,00 5 63 flunms
9. Sef iæjrghf bc hfegscfs prmbuz c vcnbc,

vcnbc, ecnsflecnc, 8.300 hfegscfs fm prcám
bc $ 3,00 hfbf. Fs bcspcsfs vfrgævcgs rcprcscnfe :0% bm prcám bc vcnbf c ms
husms vfrgævcgs sèm bc $ 6,:0 pmr ungbfbc. F iæjrghf ce hfpfhgbfbc pfrf prm-
buzgr 3.000 hfegscfs pmr eïs, sce flcrfáócs nm husm ﬆxm fufl bc $ 9.000,00.
Sef pcsqugsf bc ecrhfbm rcvclmu quc, fm prcám bc $ 2,00 f ungbfbc, dfvcrgf
bcefnbf nm ecrhfbm pfrf 9.000 ungbfbcs pmr eïs.
Hfsm f ceprcsf fbmc f rcbuáèm bc prcám pfrf fprmvcgfr m fuecnm bc bcefn-
bf, efncnbm f csruurf fufl bc husms ﬆxms c hfpfhgbfbc prmbugvf, m rcsulfbm
ﬆnfl bf ceprcsf?
f) fuecnfræ ce $ :.:00,00.
j) fuecntfræ ce Z$ :00,00.
b) rcbuzgræ ce $ 8.300,00.
b) rcbuzgræ ce $ 400,00.
Xmluáèm?
Xgufáèm Fufl?
Vufntgbfbc vcnbgbf ecnsfl 5 8.300 hfegsctfs

PYu 5 Z$ 3,00
Bcspcsfs Yfrgævcgs 5 :0%

PYu 5 Z$ 6,00
HYu 5 Z$ 6,:0
Hfpfhgbfbc bc Prmbuáèm 5 3.000 hfegsctfs pmr eïs

HI 5 Z$ 9.000,00
Xgufáèm Nmvf?
Vufntgbfbc bcefnbfbf ecnsfl 5 9.000 hfegsctfs

PYu 5 Z$ 2,00
Bcspcsfs Yfrgævcgs 5 :0%

PYu 5 Z$ 0,40
HYu 5 Z$ 6,:0
Hfpfhgbfbc bc Prmbuáèm 5 3.000 hfegsctfs pmr eïs
HI 5 Z$ 9.000,00
Sef pcsqugsf bc ecrhfbm rcvclmu quc, rcbuzgnbm-sc m prcám pfrf $ 2,00, f

bcefnbf quc fncs crf bc 8.300 hfegscfs pmr eïs smircrgf ue fuecnm c grgf pfrf
9.000 hfegscfs/eïs.
Fpcsfr bc f bcefnbf hme f rcbuáèm bm prcám fuecnfr pfrf 9.000 hfegscfs/
hfegscfs/
eïs, f hfpfhgbfbc bc prmbuáèm bf iæjrghf ç bc 3.000 hfegscfs/eïs.
Pmrfnm, f iæjrghf ifjrghfræ c pmbcræ vcnbcr 3.000 hfegscfs pmr eïs.
Pfsscems fms hælhulms pfrf sfjcrems qufl scræ m rcsulfbm bcssf ecbgbf bc rc-
buáèm bc prcám?
Fntcs (Z$ 3,00)?
EHu 5 PYu ‘ HYu (gnhluce-sc fs bcspcsfs vfrgævcgs)
EHu 5 Z$ 3,00 ‘ (Z$6,:0 + Z$ 6,00) 5 Z$ 3,00 ‘ Z$ :,:0 5 Z$ :,40
EHR 5 EHu Ñ Vufntgbfbc vcnbgbf
(Vv) EHR 5 Z$ :,40 Ñ 8.300 ungbfbcs 5 Z$ 7.400,00
Lmam, m rcsulfbm bf iæjrghf qufnbm m prcám bf hfegscf crf bc $ 3,00 crf

$ 7.400,00.
Xgufáèm Nmvf ($ 2,00)?
EHu 5 PYu ‘ HYu (gnhluce-sc fs bcspcsfs vfrgævcgs)

EHu 5 Z$ 2,00 ‘ (Z$ 6,:0 + Z$ 0,40) 5 Z$ 2,00 ‘ Z$ :,00 5 Z$ :,00
EHR 5 EHu Ñ Vufntgbfbc vcnbgbf (Vv)
EHR 5 Z$ :,00 Ñ 3.000 ungbfbcs 5 Z$ 60.000,00
Lmam, m rcsulfbm bf iæjrghf hme f flcrfáèm bm prcám pfrf $ 2,00 scræ

$ 60.000,00.
Pmrfnm, m rcsulfbm ﬆnfl bf ceprcsf smircræ ue fuecnm nf rchcgf bc
$ :00,00.
1. Se fnflgsf bc husms
husms rcsmlvcu
rcsmlvcu fplghfr fs çhnghfs
çhnghfs bc
bc fnælgsc bm Pmnm bc Cquglåjrgm
Cquglåjrgm
Hmnæjgl pfrf vcrgﬆhfr m bcscepcndm bc bccregnfbf ceprcsf. Xfjgf quc f ce-
prcsf vgndf vcnbcnbm, nms ÿlgems ecscs, 80.000 pfhmcs bc prmbums/eïs, à jfsc
bc $ 83,00 pmr pfhmc. Xcus husms c bcspcsfs ﬆxfs ïe sgbm bc $ 21:.300,00 fm
eïs c ms husms c bcspcsfs vfrgævcgs, bc $ 63,00 pmr pfhmc.
F efrace bc scaurfnáf ç bc?
f) Z$ ::8.6:3,00.
j) $ :10.000,00.
h) $ 4:9.413,00.
b) $ 6.030.000,00.
Xmluáèm?
Efrace bc Hmntrgjugáèm Sngtærgf
EHu 5 PYu ‘ (HYu + BYu)
EHu 5 Z$ 83,00 ‘ Z$ 63,00
EHu 5 Z$ :0,00
Vc 5 Z$ 21:.300,00
Z$ :0,00
Vc 5 :8.9:3 ungbfbcs
Efrace bc Xcaurfnáf
EX 5 80.000 pfhmtcs ‘ :8.9:3 pfhmtcs

80.000 pfhmtcs
EX 5 0,:6:3
Mu scof, EX 5 :6,:3% bfs vcnbfs.
Hmem f ceprcsf vcnbc ecnsflecnc 80.000 pfhmcs f $ 83,00, cems quc?
EX 5 :6,:3% bc 80.000 pfhmtcs Ñ Z$ 83,00.
Lmam, EX 5 :6,:3% bc $ 6.030.000,00 5 $ ::8.6:3,00.

4. Sef gnbÿsrgf fprcscnf fms scus fnflgsfs bc husms
husms fs scaugncs gnimrefáócs bm
eïs bc icvcrcgrm bc :0T9?
Vufntgbfbc Vufntgbfbc Hustm Yfrgævcl Prcám bc Ycnbf

Prmbutms
prmbuzgbf vcnbgbf Rmtfl Sngtærgm
F 6.:00 ungbfbcs 6.600 ungbfbcs Z$ :0.690,00 Z$ 20,00
J 130 ungbfbcs 300 ungbfbcs Z$ 88.000,00 Z$ 10,00
H 3.:00 ungbfbcs 3.:00 ungbfbcs Z$ 88.:40,00 Z$ 68,00
• F ceprcsf fbmf m Huscgm pmr Fjsmráèm.

Fjsmráèm.
• Ms Husms Igxms mfgs sèm bc $ :6.960,00 c imrfe rfcfbms fms prmbums
hme jfsc nms husms vfrgævcgs mfgs.
• Fs Bcspcsfs Yfrgævcgs rcprcscnfe 3% bm bm prcám bc vcnbfs.
• Fs Bcspcsfs Igxfs rcprcscnfe $ 9.800,00.
9.800,00.
F Efrace bc Hmnrgjugáèm mfl

mfl bms prmbums F, J c H sèm, rcspchgvfecnc?
rcspchgvfecnc?
f) Z$ :8.8:0,00; Z$ 66.:30,00; c Z$ 80.720,00.
j) $ :3.220,00; $ 69.413,00;
69.413,00; c $ 80.720,00.
80.720,00.
h) $ :3
:3.3:0,00;
.3:0,00; $ 68.000,00;
68.000,00; c $ 82.8:0,00.
b) $ :1.420,00;
:1.420,00; $ 67.300,00; c $ 82.8:0,00.
Xmluáèm?
EH pfrf m prmbutm F
EH 5 PY ‘ HY (hustms + bcspcsfs vfrgævcgs bfs ecrhfbmrgfs vcnbgbfs)
PY (tmtfl) 5 Z$ 20,00 Ñ 6.600 ungbfbcs 5 Z$ 22.000,00
HY 5 Z$ :0.690,00 / 6.:00 ungbfbcs Ñ Vufntgbfbc vcnbgbf
HY 5 Z$ 69,40 Ñ 6.600 ungbfbcs
HY 5 Z$ 64.240,00
Bcspcsfs Yfrgævcgs 5 3% Ñ Z$ 22.000,00 5 Z$ :.:00,00
Lmam,
EH 5 Z$ 22.000,00 ‘ (Z$ 64.240,00 + Z$ :.:00,00) 5 Z$ :8.8:0,00
EH pfrf m prmbutm J
PY (tmtfl) 5 Z$ 10,00 Ñ 300 ungbfbcs 5 Z$ 83.000,00
*HY 5 Z$ 88.000,00 / 130 ungbfbcs Ñ Vufntgbfbc vcnbgbf
HY 5 Z$ 22,00 Ñ 300 ungbfbcs
HY 5 Z$ ::.000,00
Bcspcsfs Yfrgævcgs 5 3% Ñ Z$ 83.000,00 5 Z$ 6.130,00
Lmam,
EH 5 Z$ 83.000,00 ‘ (Z$ ::.000,00 + Z$ 6.130,00) 5 Z$ 66.:30,00
EH pfrf m prmbutm H
PY (tmtfl) 5 Z$ 68,00 Ñ 3.:00 ungbfbcs 5 Z$ 91.900,00
*HY 5 Z$ 88.:40,00 / 3.:00 ungbfbcs Ñ Vufntgbfbc vcnbgbf
HY 5 Z$ 9,20 Ñ 3.:00 ungbfbcs
HY 5 Z$ 88.:40,00
Bcspcsfs Yfrgævcgs 5 3% Ñ Z$ 91.900,00 5 Z$ 8.840,00
Lmam,
EH 5 Z$ 91.900,00 ‘ (Z$ 88.:40,00 + Z$ 8.840,00) 5 Z$ 80.720,00
7. Sef smhgcbfbc ceprcsærgf prmbuz ue prmbum

prmbum hme prcám bc vcnbf bc $ 60,00
pmr ungbfbc. Ms husms vfrgævcgs sèm $ 4,00 pmr ungbfbc c ms husms ﬆxms mflg-
zfe $ 64.000,00 pmr fnm, bms qufgs $ 2.000,00 sèm rclfgvms à bcprchgfáèm. M
Pfrgeòngm Låqugbm bf ceprcsf ç bc $ 30.000,00 c f suf fxf eångef bc frfgvg-
bfbc ç bc 60% fm fnm.
Ms pmnms bc cquglåjrgm hmnæjgl, chmnòeghm c ﬆnfnhcgrm sèm, rcspchgvfecnc?
f) 7.000 ungbfbcs pmr fnm, 66.300 ungbfbcs pmr fnm c 1.000 ungbfbcs pmr fnm.
j) 7.000 ungbfbcs pmr fnm, 66.300
66.300 ungbfbcs pmr fnm c 7.300 ungbfbcs
ungbfbcs pmr fnm.
b) 7.000 ungbfbcs pmr
pmr fnm, 1.000 ungbfbcs pmr fnm c 7.300 ungbfbcs pmr fnm.
b) 7.000 ungbfbcs pmr
pmr fnm, 7.300 ungbfbcs pmr fnm c 1.000 ungbfbcs pmr fnm.
Xmluáèm?
Pmntm bc Cquglåjrgm Chmnòeghm
VcC 5 HI + HM
EHu
HM 5 PL Ñ Rfxf Eångef Ftrftgvgbfbc 5 Z$ 30.000,00 Ñ 60% 5 Z$ 3.000,00
EHu 5 PYu ‘ HYu 5 Z$ 60,00 ‘ Z$ 4,00 5 Z$ :,00
VcC 5 Z$ 64.000,00 + Z$ 3.000,00 5 66.300 ungbfbcs

Z$ :,00
Pmntm bc Cquglåjrgm Hmntæjgl
VcH 5 HI/ EHu

VcH 5 Z$ 64.000,00 / Z$ :,00 5 7.000 ungbfbcs
Pmntm bc Cquglåjrgm Ignfnhcgrm
VcI 5 HI ‘ Bcprchgfáèm
EHu
VcI 5 Z$ 64.000,00 ‘ Z$ 2.000,00 5 1.000 ungbfbcs
60. Sef smhgcbfbc

smhgcbfbc ceprcsærgf
ceprcsærgf fprcscnmu ms scaugncs bfbms?
Ycnbfs $ 813.000,00
Husm Yfrgævcl $ :00.000,00

Bcspcsfs Yfrgævcgs $ 23.000,00
Husms Igxms mfgs $ 600.000,00
Hme jfsc ncsscs bfbms, f Efrace bc Hmnrgjugáèm mfl ç?

f) $ 80.000,00.
j) Z$ 680.000,00.
h) $ 613.000,00.
b) $ :80.000,00.
Xmluáèm?
EH 5 PY ‘ HY
Lmam,
EH 5 Z$ 813.000,00 ‘ (Z$ :00.000,00 + Z$ 23.000,00)

EH 5 Z$ 813.000,00 ‘ Z$ :23.000,00
EH 5 Z$ 680.000,00
66. Sef ceprcsf prmbuz c vcnbc rïs embclms bgicrcncs bc prmbums, hmnimrec
fprcscnfbm f scaugr.
Bcemnstrfáèm bf Efrace bc Hmntrgjugáèm
Prmbutms F J H Rmtfl
Vufntgbfbcs :.000 2.000 2.000 60.000
Zchcgtf hme Ycnbfs Z$ :00.000,00 Z$ :20.000,00 Z$ 690.000,00 Z$ 900.000,00
(‘) Hustms Yfrgævcgs (Z$ 600.000,00) (Z$ 79.000,00) (Z$ 24.000,00) (Z$ :22.000,00)
Efrace bcbc Hm
Hmntrgjugáèm Z$ 60
600.000,00 Z$ 62
622.000,00 Z$ 66
66:.000,00 Z$ 83
839.000,00
(‘) Hustms Igxms (Z$ :09.000,00)
Luhrm Låqugbm Z$ 630.000,00
F Eçbgf Pmnbcrfbf bf Efrace bc Hmnrgjugáèm ungærgf c m Pmnm bc Cquglå-

jrgm Hmnæjgl ce ungbfbcs, bcshmnsgbcrfnbm fs hfsfs bchgefgs nm rcsulfbm ﬆnfl,
sèm, rcspchgvfecnc?
f) $ :0,90 c 60.000 ungbfbcs.
j) Z$ 83,90 c 3.149 ungbfbcs.

h) $ 23,00 c 6:.920 ungbfbcs.
b) $ 90,00 c 8.288
8.288 ungbfbcs.
Xmluáèm?
Jfsf bgvgbgrems m mfl bf Efrace bc Hmnrgjugáèm pclm mfl bc ungbfbcs vcnbgbfs.
Eçbgf Pmnbcrfbf bf Efrace bc Hmntrgjugáèm
Prmbutms F J H Rmtfl
Vufntgbfbcs :.000 ungbfbcs 2.000 ungbfbcs 2.000 ungbfbcs 60.000 ungbfbcs
Zchcgtf bc Ycnbfs :00.000,00 :20.000,00 690.000,00 Z$ 900.000,00
Hustms Yfrgævcgs (Z$ 600.000,00) (Z$ 79.000,00) (Z$ 24.000,00) (Z$ :22.000,00)
Efrace bc
bc Hm
Hmntrgjugáèm Z$ 60
600.000,00 Z$ 62
622.000,00 Z$ 66
66:.000,00 Z$ 83
839.000,00
EcP EHu 5 Efrace Hmntrgjugáèm Rmtfl / Vufntgbfbc Ycnbgbf

EcP EHu 5 Z$ 839.000,00 / 60.000 ungbfbcs
EcP EHu 5 Z$ 83,90
6:. Sef smhgcbfbc fprcscnmu

fprcscnmu ms scaugncs bfbms, pfrf cicgm bc
bc plfncofecnm bc
vcnbfs pfrf m eïs bc sccejrm bc :0T3?
Bfbms Yflmr
Hustms c Bcspcsfs Yf
Yfrgævcgs Z$ 800,00 pmr un
ungbfbc
Hustms c Bcspcsfs ixms Z$ 900.000,00 fm eïs
Prcám bc Ycnbf Z$ 100,00 pmr ungbfbc
Luhrm Bcscofbm Z$ 40.000,00 nm pcråmbm
Hme jfsc nms bfbms fprcscnfbms, ç HMCM fﬆrefr quc m Pmnm bc Cqug-
låjrgm Hmnæjgl ç bc?
f) 6.300 ungbfbcs.
j) 6.100 ungbfbcs.
h) 900 ungbfbcs.
b) 940 ungbfbcs.
Xmluáèm?
PC 5 HI / PY ‘ HY
PC 5 Z$ 900.000,00 / $ 100,00 ‘ Z$ 800,00
PC 5 6.300,00 ungbfbcs
68. Sef Gnbÿsrgf ifjrghf

ifjrghf qufrm gpms
gpms bc prmbums c mjçe
mjçe fs efracns bc hmnrgjug-
hmnrgjug-
áèm f scaugr bgshrgegnfbfs?
Gtcns Prmbutm 6 Prmbutm : Prmbutm 8 Prmbutm 2

Prcám bc Ycnbf Z$ 630,00 Z$ 800,00 Z$ :00,00 Z$ 830,00
Hustms Yfrgævcgs Z$ 40,00 Z$ 640,00 Z$ 610,00 Z$ :70,00
Efrace bc Hmntrgjugáèm Sngtærgf Z$ 10,00 Z$ 6:0,00 Z$ 80,00 Z$ 90,00
Nf ifjrghfáèm bms qufrm prmbums, ç uglgzfbm ue ecsem gpm bc efcrgfl sc-

hunbærgm, nfs scaugncs qufngbfbcs?
Gtce Prmbutm 6 Prmbutm : Prmbutm 8 Prmbutm 2

Vufntgbfbc bc eftcrgfl schunbærgm : 3 6 8
nchcssærgfs à ifjrghfáèm bc uef ungbfbc
bc prmbutm
Nm eïs bc ouldm, mhmrrcu uef cshfsscz bm efcrgfl schunbærgm nm ecrhfbm. F

gnbÿsrgf gbcngﬆhmu quc nèm bgspóc, ce scus csmqucs, bc efcrgfgs ce qufngbf-
bc suﬆhgcnc pfrf ifjrghfr ms prmbums c fcnbcr à bcefnbf pclms
pc lms qufrm prmbums.
Hmnsgbcrfnbm-sc fs gnimrefáócs imrnchgbfs c quc m ecrhfbm fjsmrvc mbfs fs
ungbfbcs prmbuzgbfs, ç HMCM fﬆrefr quc, bgfnc bf cshfsscz bc efcrgfl sc-
hunbærgm, f gnbÿsrgf bcvcræ prgmrgzfr f ifjrghfáèm bm?
f) prmbutm 6, pmgs ç m quc
quc fprcscntf efgmr
efgmr efrace bc hmntrgjugáèm pmr if-
tmr lgegtftgvm bf prmbuáèm.
j) prmbum :, pmgs ç m quc fprcscnf ecnmr efrace
efrace bc hmnrgjugáèm ungærgf.
ungærgf.
h) prmbum 8, pmgs ç m quc fprcscnf ecnmr qufngbfbc bc efcrgfl
efcrgfl schunbærgm
pmr ungbfbc prmbuzgbf.
b) prmbum 2, pmgs
pmgs ç m quc fprcscnf efgmr
efgmr prcám bc vcnbf
vcnbf pmr prmbum.
Xmluáèm?
Prmb. 6
EHu/ Iftmr lgegtfntc 5 Z$ 10,00/ : 5 Z$ 83,00
Prmb. :
EHu/ Iftmr lgegtfntc 5 Z$ 6:0,00/ 3 5 Z$ :2,00
Prmb. 8
EHu/ Iftmr lgegtfntc 5 Z$ 80,00/ 6 5 Z$ 80,00
Prmb. 2
EHu/ Iftmr lgegtfntc 5 Z$ 90,00/ 8 5 Z$ :0,00
Pmrtfntm, f ceprcsf bcvcræ prgmrgzfr m Prmbutm 6 pmr pmssugr m efgmr vflmr bm qumhgcntc
bf EHu pclm iftmr lgegtfntc.
62. Bccregnfbf ceprcsf mjcvc fs scaugncs gnimrefáócs ce scu bcpfrfecnm bc
Husms?
Husm vfrgævcl ungærgm $ 80,00
Pcrbfs ﬆnfnhcgrfs 8%
Bcspcsfs fbegngsrfgvfs :0%
Gepmsms 9%
Hmegssócs 8%
Pfrf quc f ceprcsf cndf uef efrace bc luhrm låqugbf bc :0%, scu prcám bc
vcnbf pclm efrkup scræ bc?
f) $ 81,30.
j) $ 30,00.
h) $ 31,97.
b) $ 34,4:.
c) Z$ 9:,30.
63. M pmnm bc cquglåjrgm ﬆnfnhcgrm,

ﬆnfnhcgrm, ue bms gnbghfbmrcs
gnbghfbmrcs mjgbms pclf fnælgsc husm-
husm-
vmluec-luhrm, fejçe hdfefbf bc fnælgsc bm pmnm bc cquglåjrgm, ç mjgbm ce
vmluec bc ungbfbcs prmbuzgbfs
prmbuzgbfs pclf rclfáèm cxgscnc cnrc bcspcsfs c husms ﬆxms
ﬆxms
mfgs bcscejmlsævcgs c f efrace bc hmnrgjugáèm ungærgf.
FXXFI
lm? Flfs,NCM,
:060, p.F.;6:8
LGEF, A. Iunbfecntms bc fbegngstrfáèm ﬆnfnhcgrf. Xèm Pfu-
I. A.
(fbfpfbm).
Se ifjrghfnc vcnbc scus prmbums f $ :0,00 pmr ungbfbc. Xcus husms ﬆxms
mpcrfhgmnfgs sèm bc $ 6.000,00 pmr eïs, gnhluåbms $ 600,00 bc bcprchgfáócs.
Clc femrgzf, ecnsflecnc, $ 600,00 bc ﬆnfnhgfecnms c suf ceprcsf ce husm
vfrgævcl bc $ 60,00 pmr ungbfbc prmbuzgbf. Xmj
Xmj cssfs hmnbgáócs, m pmnm bc cqug-
låjrgm ﬆnfnhcgrm mhmrrcræ qufnbm m nåvcl bc prmbuáèm hdcafr f?
f) 6:0 ungbfbcs.
j) 660 ungbfbcs.
h) 600 ungbfbcs.
b) 70 ungbfbcs.
c) 40 ungbfbcs.
69. F Hgf. Hfepcsrc prccnbc clfjmrfr

clfjmrfr f Bcemnsrfáèm
Bcemnsrfáèm bc csulfbm bm Cxcrhåhgm
Cxcrhåhgm
pclm Eçmbm bm Huscfecnm pmr Fjsmráèm c pclm Huscfecnm Yfrgævcl. Pfrf
gssm, græ uglgzfr fs gnimrefáócs f scaugr.
Prcám bc vcnbf Z$ :0,00
Hustms vfrgævcgs bc prmbuáèm Z$ 9,00

Hustms
Hustms vfr
vfrgæv
gævcgs
cgs hmec
hmecrh
rhgfg
gfgss (vfr
(vfrgfe
gfe hmni
hmnimrec
mrec ung
ungbfb
bfbcs
cs vcnb
vcnbgbf
gbfs)
s) Z$ :,00
Hustms ixms Z$ 90.000,00 pmr eïs
Ymluec ecnsfl bc prmbuáèm 80.000 ungbfbcs
Ymluec ecnsfl bc vcnbfs :0.000 ungbfbcs
Bgfnc bm cxpmsm, m luhrm ecnsfl bf Hgf. Hfepcsrc pclm Huscfecnm pmr

Fjsmráèm c pclm Huscfecnm Yfrgævcl
Yfrgævcl ç gaufl f, rcspchgvfecnc?
f) Z$ :00.000,00 c Z$ 640.000,00.
j) $ :69.000,00 c $ :89.000,00.
:89.000,00.
h) $ :20.000,00 c $ 640.000,00.
b) $ :20.000,00 c $ ::0.000,00.
c) $ 822.000,00 c $ :82.000,00.
Xmluáèm?
Prmbuáèm? 80.000 ungbfbcs
Ycnbfs?
Ycnbfs? :0.000 ungbfbcs Ñ Z$ :0,00 5 Z$ 200.000,00
Hustms vfrgævcgs? Z$ 9,00
Hustms ixms? Z$ 90.000,00
Hustms ixms ungtærgms? $ 90.000,00 / 80.000 ungbfbcs 5 Z$ :,00 pmr ungbfbc
Hustm Rmtfl ungtærgm? HIu + HYu
Hustm Rmtfl ungtærgm? Z$ :,00 + Z$ 9,00 5 Z$ 4,00
Bcspcsfs Yfrgævcgs? Z$ :,00 Ñ :0.000 ungbfbcs 5 Z$ 20.000,00
Hustcgm pmr Fjsmráèm
Ycnbfs :0.000 ungbfbcs Ñ $ :0,00
Ycnbfs Z$ 200.000,00
(‘) HPY :0.000 ungbfbcs x $ 4,00 Z$ 690.000,00
Luhrm Jrutm Z$ :20.000,00
(‘) Bcspcsfs Yfrg
Yfrgævcgs
ævcgs ‘ :0.000 ungbfbcs Ñ $ :,00 Z$ 20.000,00
Luhrm bm Pcråmbm Z$ :00.000,00
Cstmquc 5 (80.000 ungbfbcs ‘ :0.000 ungbfbcs) Ñ $ 4,00 5 Z$ 40.000,00

Hustcgm Bgrcgtm
Ycnbfs :0.000 ungbfbcs Ñ Z$ :0,00
Ycnbfs Z$ 200.000,00
(‘) Hustms Yfrg
Yfrgævcgs
ævcgs :0.000 ungbfbcs Ñ Z$ 9,00 Z$ 6:0.000,00
(‘) Bcspcsfs Yfrg

Yfrgævcgs
ævcgs ‘ :0.000 ungbfbcs Ñ Z$ :,00 Z$ 20.000,00
(‘) Hustms Igxms Z$ 90.000,00
Luhrm bm Pcråmbm Z$ 640.000,00
Cstmquc 5 (80.000 ungbfbcs ‘ :0.000 ungbfbcs) Ñ Z$ 9,00 5 Z$ 90.000,00

61. Sef ceprcsf prmbuzgu,
prmbuzgu, nm ecsem pcråmbm,
pcråmbm, 600 ungbfbcs
ungbfbcs bm prmbum F, :00 ung-
bfbcs bm prmbum J c 800 ungbfbcs bm prmbum H.
Ms husms gnbgrcms mfgs imrfe bc $ 6.100,00. Ms husms bgrcms ungærgms bc
efçrgf-prgef rcprcscnfrfe, rcspchgvfecnc, $ 6,30, $ 6,00 c $ 0,30, c ms
husms bgrcms ungærgms bc eèm bc mjrf $ 6,00, $ 0,30 c $ 0,30.
M hrgçrgm bc rfcgm bms husms gnbgrcms img prmpmrhgmnfl fm husm bgrcm mfl
bc hfbf prmbum.
Hmnsgbcrfnbm-sc cssfs gnimrefáócs, m husm ungærgm bms prmbums F, J c H
pclm huscgm pmr fjsmráèm sèm, rcspchgvfecnc?
f) $ 66,00; $ 2,03; $ :,68.
j) $ 1,30; $ 2,30; $ 8,00.
8,00.
h) $ 9,30; $ 2,00; $ :,30.
b) Z$ 3,00; Z$ 8,00; Z$ :,00.
c) $ :,30; $ 6,30; $ 6,00.
Xmluáèm?
Prmbutm Vtbc. EP EMB Rmtfl HBR % Zftcgm HG HR

F 600 6,30 6,00 :,30 :30,00 0,:7 300,00 3,00 1,30
J :00 6,00 0,30 6,30 800,00 0,83 900,00 8,00 2,30
H 800 0,30 0,30 6,00 800,00 0,83 900,00 :,00 8,00
Rmtfl 900 3,00 430,00 6,00 6.100,00
64. M prcouåzm ﬆshfl

ﬆshfl hmepcnsævcl ç fquclc fpurfbm nf bcemnsrfáèm bm luhrm rcfl bc
bccregnfbm pcråmbm c hmnrmlfbm nf Pfrc J bm Lgvrm bc Fpurfáèm bm Luhrm cfl
(LFLS).
PMZVSC
Cxgsce bmgs gpms bc prcouåzms bgsgnms? m hmnæjgl, fpurfbm pclf hmnfjglg-
bfbc nf Bcemnsrfáèm bc csulfbm bm Cxcrhåhgm (BC), c m ﬆshfl, fpurfbm nf
bcemnsrfáèm bm luhrm rcfl, pmr ecgm bm LFLS. Ce rclfáèm fm prcouåzm hmnæjgl,

suf fjsmráèm scauc fs bccregnfáócs bf lcagslfáèm smhgcærgf, cnqufnm fs rcarfs
bc hmepcnsfáèm bc prcouåzms ﬆshfgs sèm bccregnfbfs pclf lcagslfáèm bm Gepmsm
bc cnbf.
Hme jfsc nf lcgurf bcssfs irfscs, ç HMCM fﬆrefr quc?
f) f prgecgrf fﬆrefáèm ç iflsf, c f scaunbf ç vcrbfbcgrf.
vcrbfbcgrf.
j) f prgecgrf fﬆrefáèm
fﬆrefáèm ç vcrbfbcgrf, c f scaunbf ç iflsf.
h) fs bufs fﬆrefáócs sèm iflsfs.
b) fs bufs fﬆrefáócs
fﬆrefáócs sèm vcrbfbcgrfs, c f scaunbf ç uef ousgﬆhfgvf hmrrcf bf
prgecgrf.
c) fs bufs fﬆrefáócs sèm vcrbfbcgrfs, efs f scaunbf nèm ç uef oustgﬆhftgvf
hmrrctf bf prgecgrf.
67. Bccregnfbf ceprcsf fprcscnmu ms scaugncs bfbms rcicrcncs fm fnm

fnm bc :0T0?
• Csmquc gnghgfl gaufl f zcrm.
• Prmbuáèm fnufl bc 300 ungbfbcs hme vcnbf bc 200 ungbfbcs.
• Husm Yfrgævcl ungærgm bc $ 63,00.
• Prcám bc Ycnbf ungærgm bc $ :0,00.
• Husm Igxm fnufl bc $ :.000,00.
• Bcspcsfs Igxfs fnufgs bc $ 830,00.
• Bcspcsf Yfrgævcl ungærgf bc $ 6,30 pfrf hfbf ungbfbc vcnbgbf.
Xfjcnbm-sc quc f ceprcsf uglgzf m Huscgm pmr Fjsmráèm, scu Luhrm Jrum c m
csulfbm Låqugbm ce :0T0 sèm, rcspchgvfecnc?
f) Luhrm Jrum
Jrum bc $ :.000,00 c Luhrm Låqugbm bc $ 6.030,00.
6.030,00.
j) Luhrm Jrum bc $ :.000,00
:.000,00 c Prcouåzm bc $ 730,00.
730,00.
h) Luhrm Jrum
Jrum bc $ 200,00
200,00 c Luhrm
Luhrm Låqugbm
Låqugbm bc $ 30,00.
b) Luhrm Jrutm bc Z$ 200,00 c Prcouåzm bc Z$ 330,00.
Xmluáèm?
Fpurfáèm bm Luhrm Jrum
Jrum nm Huscgm pmr fjsmráèm?
fjsmráèm?
LJ 5 Ycnbfs Låqugbfs (YL) ‘ Hustm bms Prmbutms Ycnbgbms

Ycnbgbms (HPY)
Img bfbf f qufntgbfbc vcnbgbf bc 200 ungbfbcs f Z$ :0,00 f ungbfbc

Lmam, fs vcnbfs mflgzfrfe $ 4.000,00
Img bfbm m Hustm Yfrgæ

Yfrgævcl
vcl ungtærgm (HYu) nm vflmr Z$ 63,00
Img bfbm m Hustm Igxm (HI) fnufl bc Z$ :.000,00
HI (fnufl) 5 Z$ :.000,00 / 300 ungbfbcs 5 Z$ 2,00 / ungbfbc
Lmam, m Husm mfl ungærgm (Hu) 5 HIu + HYu 5 $ 2,00 + $ 63,00 5 $ 67,00
Husm bms Prmbums Ycnbgbms (HPY)?
HPY 5 Z$ 67,00 Ñ 200 ungbfbcs 5 Z$ 1.900,00
Pmrfnm, Luhrm Jrum 5 Ycnbfs Låqugbfs ‘ Husm bms Prmbums Ycnbgbms

LJ 5 Z$ 4.000,00 ‘ Z$ 1.900,00
LJ 5 Z$ 200,00
Fs Bcspcsfs Mpcrfhgmnfgs bc :0T0 imrfe

imrfe bfbfs?
Bcspcsfs Igxfs fnufgs 5 Z$ 830,00
Bcspcsf Yfrgævcl pmr ungbfbc vcnbgbf 5 Z$ 6,30
Bcsp. Yfrgævcl Rmtfl 5 Z$ 6,30 Ñ 200 ungbfbcs vcnbgbfs 5 Z$ 900,00
Lmam, m mfl bfs bcspcsfs ç gaufl f $ 830,00 + $ 900,00 5 $ 730,00

Zchcgtf Låqugbf 5 Luhrm Jrutm ‘ Bcspcsfs Rmtfgs
ZL 5 Z$ 200,00 ‘ Z$ 730,00 5 (Z$ 330,00)
Mu scof, m csulfbm Låqugbm img ue Prcouåzm bc $ 330,00.

:0. Bccregnfbf ceprcsf, nm eïs bc famsm, fprcscnmu husms hme efcrgfgs bg-
rcms nm vflmr bc $ 80,00 pmr ungbfbc c husms hme eèm bc mjrf bgrcf nm
vflmr bc $ :4,00 pmr ungb
ungbfbc.
fbc. Ms hus
husms
ms ﬆxms mf
mfgs
gs bm pcrå
pcråmbm
mbm imrfe bc
$ 690.000,00. Xfjcnbm quc f ceprcsf prmbuzgu nm eïs 60.000 ungbfbcs m-
flecnc fhfjfbfs c vcnbcu 4.000 ungbfbcs pmr $ 600,00 f ungbfbc, clfjmrc f
Bcemnsrfáèm bm csulfbm bm Cxcrhåhgm pclm Eçmbm bm Huscgm pmr Fjsmr-
áèm c Huscgm Yfrgævcl.
Zcspmstf?
Fpurfáèm bm Hustm Sngtærgm bc Prmbuáèm nm Hustcgm pmr Fjsmráèm?
Hustm bc Prmbuáèm bm Pcråmbm Sngtærgm (hustcgm pmr fjsmráèm)
HPPu 5 HIu + HYu

HIu 5 Z$ 690.000,00 / 60.000 ungbfbcs
HIu 5 Z$ 69,00
HYu 5 Z$ 80,00 (EB) + Z$ :4,00 (EMB)
HYu 5 Z$ 34,00
HPPu 5 Z$ 69,00 + Z$ 34,00
HPPu 5 Z$ 12,00
Bcemnstrfáèm bm Zcsultfbm bm Cxcrhåhgm
Hustcgm pmr Fjsmráèm
Ycnbfs
Yc nbfs 4.000 ungbfbcs Ñ $ 600,00 Z$ 400.000,00
(‘) HEY 4.000 ungbfbcs Ñ $ 12,00 Z$ 37:.000,00
Cstmquc bc Prmbutms Fhfjfbms

Cstmquc 5 :.000 ungbfbcs Ñ Z$ 12,00 5 Z$ 624.000,00
Fpurfáèm bm Hustm Sngtærgm bc Prmbuáèm nm Hustcgm Yfrgævcl?

Hustm bc Prmbuáèm bm Pcråmbm Sngtærgm (hustcgm vfrgævcl)
HPPu 5 HYu + Bcspcsfs Yfrgævcgs Sngtærgfs
HYu 5 Z$ 80,00 (EB) + Z$ :4,00 (EMB)
HYu 5 Z$ 34,00
HPPu 5 Z$ 34,00
Bcemnstrfáèm bm Zcsultfbm bm Cxcrhåhgm

Hustcgm Yfrgævcl
Ycnbfs
Yc nbfs 4.000 ungbfbcs Ñ Z$ 600,00 Z$ 400.000,00
(‘) HEY 4.000 ungbfbcs Ñ Z$ 34,00 Z$ 292.000,00
Efrace
(‘) Hustmbc Hmntrgjugáèm
Igxm Rmtfl Z$
Z$ 889.000,00
690.000,00
690.000, 00
Luhrm bm Cxcrhåhgm Z$ 619.000,00
Cstmquc bc Prmbutms Fhfjfbms

Cstmquc 5 :.000 ungbfbcs Ñ Z$ 34,00 5 Z$ 669.000,00
:6. Nm prgecgrm rgecsrc

rgecsrc bc :063, uef gnbÿsrgf
gnbÿsrgf hmnhlugu f prmbuáèm
prmbuáèm bc 900 ungbf-
bcs bc ue prmbum, cnbm vcnbgbm 200 ungbfbcs fm prcám ungærgm bc $ 6:0,00.
Nm ecsem pcråmbm, imrfe hmlcfbfs fs gnimrefáócs fjfgxm?
Husm Yfrgævcl Sngærgm $ :0,00
mfl bc Husms Igxms $ 64.000,00

Bcspcsfs Yfrgævcgs bc Ycnbfs $ :,00 pmr ungbfbc
Csmquc Gnghgfl bc Prmbums Fhfjfbms $ 0,00
Hme jfsc ncssfs gnimrefáócs, icgfs fs bcvgbfs fpurfáócs, m Husm bms Prmbu-
ms Ycnbgbms hflhulfbm, rcspchgvfecnc, pmr ecgm bm Huscgm pmr Fjsmráèm c bm
Huscgm Yfrgævcl flhfnámu ms scaugncs vflmrcs?
f) $ 64.000,00 c $ 4.000,00.
j) $ 64.000,00 c $ 4.400,00.
4.400,00.
h) Z$ :0.000,00 c Z$ 4.000,00.
b) $ :0.000,00 c $ 4.400,00.
Xmluáèm?
Hustcgm pmr Fjsmráèm?
Hustm Yfrgævcl ungtærgm 5 Z$ :0,00
Hustm Igxm ungtærgm (HIu) 5 HI Rmtfl
Rmtfl (HIR) / Vufntgbfbc Prmbuzgbf
Lmam,
HIu 5 Z$ 64.000,00 / 900 ungbfbcs 5 Z$ 80,00
Hustm Rmtfl 5 HIu + HYu
Hustm Rmtfl 5 Z$ 80,00 + Z$ :0,00
Hustm Rmtfl 5 Z$ 30,00
Hustm Rmtfl
Rmtfl Sngtærgm 5 Z$ 30,00 Ñ 200 ungbfbcs (vcnbfs)
Hustm Rmtfl 5 Z$ :0.000,00
Hustcgm Yfrgævcl?
Hustm Yfrgævcl Sngtærgm 5 Z$ :0,00
Hustm Rmtfl
Rmtfl Sngtærgm 5 Z$ :0,00 Ñ 200 ungbfbcs (vcnbfs)
Hustm Rmtfl 5 Z$ 4.000,00
::. Sef gnbÿsrgf gnghgmu

gnghgmu sufs fgvgbfbcs ce icvcrcgrm bc :0T9 c fprcscnmu
fprcscnmu ms sc-
augncs bfbms, ce :4.:.:0T9?
Bcprchgfáèm bm Cqugpfecnm bc Prmbuáèm $ 100,00
Eèm bc Mjrf Gnbgrcf $ 7.200,00
Husms Gnbgrcms Hmnsuegbms nf Iæjrghf $ 6:.380,00
Csmquc Ignfl bc Efçrgfs-Prgefs $ 63.900,00
Eèm bc Mjrf Bgrcf $ 64.400,00
Csmquc Ignfl bc Prmbums Fhfjfbms $ :3.800,00
Efçrgfs-Prgefs Hmeprfbfs $ 81.900,00

Hmnsgbcrfnbm m Huscgm bc Fjsmráèm c quc nèm dfvgf murms sflbms, m vflmr bc
efçrgf-prgef hmnsuegbf nm pcråmbm ç bc?
f) $ 63.900,00.
j) Z$ ::.000,00.
h) $ 81.900,00.
b) $ 98.280,00.
Xmluáèm?
EP (hmnsuegbf) 5 CGEP + Hmeprfs ‘ CIEP
EP (hmnsuegbf) 5 0,00 + $ Z$ 81.900,00 ‘ Z$ 63.900,00
EP 5 Z$ ::.000,00
:8. Sef gnbÿsrgf

gnbÿsrgf ifjrghf
ifjrghf bmgs prmbums? F c J.
Nm eïs bc icvcrcgrm bc :0T9, f gnbÿsrgf gnhmrrcu ce Husms Gnbgrcms bc If-
jrghfáèm nm mfl bc $63.000,00.
$63.000,00.
Ncssc ecsem eïs, imrfe prmbuzgbfs :.000 ungbfbcs bc hfbf prmbum.

Pfrf prmbuzgr m prmbum F, imrfe hmnsuegbfs 8.000 dmrfs/eæqugnf c, pfrf
prmbuzgr m prmbum J, imrfe hmnsuegbfs 1.000 dmrfs/eæqugnf.
Ms Husms Gnbgrcms bc Ifjrghfáèm sèm fprmprgfbms fms prmbums, hme jfsc nfs
dmrfs/eæqugnf hmnsuegbfs.
Ms husms vfrgævcgs bc hfbf ue bms prmbums sèm bc $ 3,00 pmr ungbfbc.
Hmnsgbcrfnbm ms bfbms fhgef, m husm ungærgm mfl bm prmbum F, hflhulfbm
pclm Huscgm pmr Fjsmráèm, nm eïs bc icvcrcgrm, ç bc?
f) Z$ 1,:3.
j) $ 1,30.
h) $ 4,13.
b) $ 60,:3.
Xmluáèm?
Prmbutm F
HGI 5 Z$ 63.000,00 / 60.000 dmrfs/eæq. 5 Z$ 6,30 dmrf/eæq.
HGI F 5 Z$ 6,30 Ñ 8.000 dmrfs/eæq. ‘ F 5 Z$ 2.300,00
HGI 5 2.300 dmrfs/eæq / :.000 ungbfbcs 5 Z$ :,:3 pmr ungbfbc
Hustcgm
Hustcgm pmr
pmr Fjsmráèm
Fjsmráèm 5
5 HIu + HYu
Z$ :,:3 + Z$ 3,00
Hustcgm pmr Fjsmráèm 5 Z$ 1,:3

:2. Sef gnbÿsrgf prmbuz

prmbuz fpcnfs ue prmbum.
prmbum. Nm eïs bc famsm bc :0T3,
:0T3, prmbuzgu c
vcnbcu 800 ungbfbcs bcssc prmbum.
Ms husms c fs bcspcsfs pfrf prmbuzgr c vcnbcr ms prmbums imrfe ms scaugncs?
•$ 60,00 pmr ungbfbc bc husms vfrgævcgs.
•
$ 4,00 pmr ungbfbc bc bcspcsfs vfrgævcgs.
• $ 6:,00 pmr ungbfbc bc husms ﬆxms.
• $ 1,00 pmr ungbfbc bc bcspcsfs ﬆxfs.
Hme jfsc nms bfbms fhgef c hmnsgbcrfnbm-sc quc nèm dfvgf sflbm gnghgfl, m hus-
m mfl bms prmbums prmbuzgbms c vcnbgbms, uglgzfnbm-sc m Huscgm pmr Fjsmr-
áèm, img bc?
f) $ 3.100,00.
j) Z$ 9.900,00.
h) $ 4.600,00.
b) $ 66.600,00.
Xmluáèm?
Hustm Yfrgæ
Yfrgævcl
vcl Z$ 60,00 Ñ 800 ungbfbcs Z$ 8.000,00
Bcspcsfs Yfrgæ
Yfrgævcgs
vcgs Z$ 4,00 Ñ 800 ungbfbcs Z$ :.200,00
Hustm Igxm Z$ 6:,00 Ñ 800 ungbfbcs Z$ 8.900,00
Bcspcsfs Igxfs Z$ 1,00 Ñ 800 ungbfbcs Z$ :.600,00
Rmtfl Z$ 9.900,00
:3. Huscgm pmr fjsmráèm
fjsmráèm ç m eçmbm
eçmbm bcrgvfbm bf fplghfáèm bms Prgnhåpgms bc Hmnf-
Hmnf-
jglgbfbc. Hmnsgsc
Hmnsgsc nf fprmprgfáèm bc mbms ms husms
husms hfusfbms
hfusfbms pclm usm bc rchursms
bf prmbuáèm fms jcns clfjmrfbms. Hme jfsc nfs gnimrefáócs f scaugr, qufl ç m
husm ungærgm bc prmbuáèm bm prmbum TW_=
•Efçrgfs-prgefs rfnsicrgbfs pfrf prmbuáèm? $ :3.000,00
•Ourms smjrc hfpgfl prøprgm?
prøprgm? $ 4.000,00.
•Husm bf Eèm bc Mjrf bf Prmbuáèm fpurfbf nm eïs? $ 60.000,00.
•Bcspcsfs hme efnucnáèm bc vcåhulms bf bgrcmrgf? $ 6.300,00.
•Afsms acrfgs bc prmbuáèm fpurfbms nm eïs? $ 4.000,00.
•Sngbfbcs prmbuzgbfs nm eïs? 3.000.
f) $ 60,30.
j) $ 4,00.
h) Z$ 4,90.
b) $ 60,:0.
c) $ 60,40.
Xmluáèm?
Eftçrgf-Prgef
Eèm bc Mjrf :3.000,00
Z$ 60.000,00
Afstms Acrfgs bc Prmbuáèm Z$ 4.000,00
Hustm bc Prmbuáèm Z$ 28.000,00
Hustm Sngtærgm bc Prmbuáèm

Hustm Sngtærgm 5 Z$ 28.000,00 / 3.000 ungbfbcs
Hustm Sngtærgm 5 Z$ 4,90 pmr ungbfbc
:9. M huscgm vfrgævcl
vfrgævcl iunbfecnf-sc nf gbcgf bc quc husms c bcspcsfs fpurævcgs pmr
cssc eçmbm sèm fquclcs gbcngﬆhfbms bgrcfecnc hme f fgvgbfbc prmbugvf c
vcnbfs quc scofe vfrgævcgs ce rclfáèm fm vmluec prmbuzgbm c vcnbgbm. Husms
ﬆxms c bcspcsfs ﬆxfs, gsm ç, ms quc vfrgfe fpcnfs ce iunáèm bm nåvcl bf hfpfhgbfbc
gnsflfbf bf ceprcsf, sèm afsms gnhmrrgbms c hmnsgbcrfbms fpcnfs nm Bcemnsrf-
gvm bc csulfbm Chmnòeghm (BC) Acrcnhgfl.
Nf prcpfrfáèm bf BC Acrcnhgfl, sèm vfrgævcgs ms afsms hme?
f) bcprchgfáócs bc cqugpfecnms prmbugvms.
j) eftçrgfs-prgefs utglgzfbfs nf prmbuáèm.
h) cnhframs smhgfgs bf eèm
eèm bc mjrf
mjrf ﬆxf.
ﬆxf.
b) dmnmrærgms bf bgrcmrgf bf ceprcsf.
ceprcsf.
c) fluauçgs bc geøvcgs.
Hustm-pfbrèm
(Xtfnbfrb)
6. M hmnhcgm bc “husm-pfbrèm―
9
f) nèm ç jfscfbm ce prgnhåpgms hgcnåﬆhms, uef vcz quc clc sc uglgzf bc cxpcrgïn-
hgfs sgeulfbfs, quc sèm rcflgzfbfs bcnrm bc hmnbgáócs nmrefgs bc ifjrghfáèm,
rcagsrfbfs c hmnrmlfbfs pmr ecbgáócs bc nfurczf mpcrfhgmnfl c rclfhgmnfbfs
à csfåsghf.
j) ç ue hustm plfncofbm pfrf bctcregnfbm pcråmbm, fnflgsfnbm hfbf iftmr bc
prmbuáèm ce hmnbgáócs nmrefgs bc ifjrghfáèm.
h) ç jfscfbm nf gnbcxfáèm bm Husm Dgsørghm, fuflgzfnbm m ecsem fpcnfs pfrf
gnbcxfr m prcám bc vcnbf bm prmbum.
b) nèm mjscrvf hfbf ifmr bc prmbuáèm, f ﬆe bc vcrgﬆhfr ms bcsvgms rcsulfncs bc
suf hmepfrfáèm hme m Husm Dgsørghm.
c) ç ue husm bccregnfbm pfrf bccregnfbm pcråmbm, fnflgsfnbm hfbf ifmr bc
prmbuáèm ce hmnbgáócs fnmrefgs bc ifjrghfáèm.
:. Sef gnbÿsrgf fprcscnf m husm-pfbrèm nchcssærgm pfrf hmeprfr, hmrfr c jcncﬆ-
hgfr uef mrf bc efbcgrf.
• Husms hme efcrgfgs $ 6:3.000,00.
• Husms bc rfnsimrefáèm $ 33.000,00.
Bm prmhcssm gnghgfl, sfgrèm bmgs prmbums, pfrgnbm bcsscs husms hmnounms?
hdfpfs bc efbcgrf c vgafs bc efbcgrf. Ms vflmrcs bc vcnbf csgefbms bcsscs bmgs
prmbums sèm ms scaugncs?

• Hdfpfs $ :3:.000,00.
• Ygafs $ 814.000,00.
Ms husms fbghgmnfgs pfrf vcnbf bfs hdfpfs sèm csgefbms ce $ 30.000,00 c,

pfrf vcnbf bfs vgafs, ce $ 66:.000,00.
Hmnsgbcrfnbm m vflmr bfs vcnbfs bms prmbums ﬆnfgs hmem jfsc bc rfcgm c hmn-
sgbcrfnbm ms husms hmnounms bfs hdfpfs bc efbcgrf c bfs vgafs bc efbcgrf, fs
efracns låqugbfs ce pcrhcnufl bc hfbf prmbum sèm, rcspchgvfecnc?
f) 20,00% c 90,00%.
j) 36,37% c 26,40%.
h) 16,28% c 16,28%.
b) 1:,::% c 34,3:%.
Xmluáèm?
Yflmr bfs Ycnbfs
Hdfpfs Z$ :3:.000,00
Ygafs Z$ 814.000,00
Rmtfl bfs vcnbfs Z$ 980.000
980.000,00
,00
Prmpmráèm bfs vcnbfs?

Hdfpfs 5 $ :3:.000,00 / $ 980.000,00 5 20%
Ygafs 5 $ 814.000,00 / $ 980.000,00 5 90%
csf-nms famrf rfcfr ms husms c bcspcsfs vfrgævcgs hmnimrec ms pcrhcnufgs

bms vflmrcs bc vcnbfs cnhmnrfbms.
HDFPFX (20%) YGAFX (90%)

Yflmr bc Ycnbf Z$ :3:.000,00 Z$ 814.000,00 Z$ 980.000,00
Hustms Eftcrgfgs (Z$ 30.000,00) (Z$ 13.000,00) (Z$ 6:3.000,00)
Hustm Rrfnsimrefáèm (Z$ ::.000,00) (Z$ 88.000,00) (Z$ 33.000,00)
Hustms Fbghgmnfgs (Z$ 30.000,00) (Z$ 66:.000,00) (Z$ 69:.000,00)
*Efrace bc Hmntrgjugáèm Z$ 680.000,00 Z$ 634.000,00 Z$ :44.000,00
Hustms/Bcspcsfs Igxfs (0,00) (0,00) (0,00)
*Luhrm Låqugbm Z$ 680.000,00 Z$ 634.000,00 Z$ :44.000,00
Efrace Låqugbf (EL) 5 Luhrm Låqugbm (LL)

Ycnbfs låqugbfs (YL)
Ycnbfs
EL (HDFPFX)
(HDFPFX) 5 Z$ 680.000,00 / Z$ :3:.000,00 5 0,3637 5 36,34%
EL (YGAFX) 5 $ 634.000,00 / $ 814.000,00 5 0,2624 5 26,24%
8. Sef ceprcsf gnbusrgfl csfjclchcu ms scaugncs pfbrócs bc husms bgrcms pmr

ungbfbc?
VSFNGBFBC PCÁM
Efçrgf-Prgef 0,3 ka $ 2,00 pmr ka
Eèm bc Mjrf Bgrcf 63 egnums $ 60,00 pmr dmrf
Ce bccregnfbm pcråmbm, imrfe prmbuzgbms 60.000 prmbums, hme ms scaugn-
cs husms rcfgs?
VSFNGBFBC PCÁM
Efçrgf-Prgef 9.300 ka $ 2,:0 pmr ka
Eèm bc Mjrf Bgrcf :.300 d $ 6:,00 pmr dmrf
Ce rclfáèm fms husms fpurfbms nm pcråmbm c vfrgfáócs bm husm rcfl ce hme-

pfrfáèm fm husm-pfbrèm, fssgnflc f mpáèm GNHMCF.
f) F vfrgfáèm nm hustm bf eftçrgf-prgef img bc Z$ 0,18 ifvmrævcl.
j) F vfrgfáèm nm husm bc eèm bc mjrf ç bcvgbf unghfecnc à vfrgfáèm
vfrgfáèm nm prcám.
h) M husm-pfbrèm ç bc $ 2,30, hmepmsm pmr $ :,00 rclfgvm f husm bc efçrgf-
-prgef c $ :,30 bc husm hme eèm bc mjrf.
b) M husm rcfl supcrmu m husm-pfbrèm ce $ 6,:8, c f bgicrcnáf ç bcvgbf às vfrgf-
áócs nm husm bf efçrgf-prgef c nm husm bf eèm bc mjrf.
Xmluáèm?
f) F vfrgfáèm nm hustm bf eftçrgf-prgef img bc Z$ 0,18 ifvmrævcl.

Husm-pfbrèm?
Eftçrgf-Prgef 5 0,3 pmr ungbfbc Ñ Z$ 2,00 pmr ka 5 Z$ :,00
Husm cfl?
Eftçrgf-Prgef 5 9.300 ka / 60.000 ungbfbcs 5 0,93 ka pmr ungbfbc
0,93 pmr ungbfbc Ñ Z$ 2,:0 pmr ka 5 Z$ :,18
Mjscrvc quc m Husm cfl img supcrgmr ce $ 0,18 ($ :,00 ‘ $ :,18), mu scof,
img bcsifvmrævcl. Crrfbm.
Cssc ç nmssm afjfrgm, pmgs f jfnhf pcbc f mpáèm gnhmrrcf. Nm cnfnm, fnflgsc-
ems fs bcefgs flcrnfgvfs.
j) F vfrgfáèm nm hustm bc eèm bc mjrf ç bcvgbf unghfecntc à vfrgfáèm nm

prcám.
Husm-pfbrèm?
Vufntgbfbc bc Eèm bc Mjrf Bgrctf 5 63 egnutms
Prcám 5 Z$ 60,00 pmr dmrf
Husm cfl?
Vufntgbfbc bc Eèm bc Mjrf Bgrctf 5 :.300 d
Prcám 5 Z$ 6:,00 pmr dmrf
:.300 d Ñ 90 egnutms 5 630.000 egnutms / 60.000 ungbfbcs 5 63 egnutms pmr ungbfbc
Mjscrvc quc nm Husm cfl m cepm nèm vfrgmu. F vfrgfáèm, pmrfnm, ç bcvgbf
fpcnfs fm prcám. Hmrrcm.
h) M hustm-pfbrèm ç bc Z$ 2,30, hmepmstm pmr Z$ :,00 rclftgvm f hustm bc
eftçrgf-prgef c Z$ :,30 bc hustm hme eèm bc mjrf.
Husm-pfbrèm?
Eèm bc Mjrf 5 Z$60,00 pmr d / 90 egn Ñ 63 egn 5 Z$ :,30
Hustms Pfbrèm Rmtfl 5 Z$ :,00 (EP) + Z$ :,30 (EM) 5 Z$ 2,30
Fltcrnftgvf hmrrctf.
b) M hustm rcfl supcrmu m hustm-pfbrèm ce Z$ 6,:8, c f bgicrcnáf ç bcvgbf às

vfrgfáócs nm hustm bf eftçrgf-prgef c nm hustm bf eèm bc mjrf.
Husm-pfbrèm?
Eèm bc Mjrf 5 Z$ 60,00 pmr dmrf / 90 egnutms Ñ 63 egn 5 Z$ :,30
Hustms Pfbrèm Rmtfl 5 Z$ :,00 (EP) + Z$ :,30 (EM) 5 Z$ 2,30
Husm cfl?
Eftçrgf-Prgef 5 60.000 ungbfbcs / 9.300 ka 5 0,93 ka pmr ungbfbc
0,93 pmr ungbfbc Ñ Z$ 2,:0 pmr ka 5 Z$ :,18
Eèm bc Mjrf 5 :.300 d Ñ 90 egnutms 5 630.000 egnutms / 60.000 ungbfbcs 5 63 egnutms
pmr ungbfbc
Z$ 6:,00 pmr dmrf / 90 egnutms Ñ 63 egnutms 5 Z$ 8,00
Hustms Pfbrèm Rmtfl 5 Z$ :,18 + Z$ 8,00 5 Z$ 3,18
M Hustm Zcfl supcrmu, pmrtfntm, m Hustm-pfbrèm ce Z$ 6,:8 (Z$ 3,18 ‘ Z$ 2,30). Hmrrctm.
2. Sef smhgcbfbc csfjclchcu ms scaugncs pfbrócs pfrf suf prgnhgpfl efçrgf-prgef
c pfrf f eèm bc mjrf bgrcf?
Hmnsuem Prcám
Efçrgf-prgef : ka pmr ungbfbc $ 2,00/ka
Eèm bc mjrf 8 dmrfs pmr ungbfbc $ :,00/dmrf
F prmbuáèm bm pcråmbm img bc 3.000 ungbfbcs.

• Imrfe uglgzfbms 6:.000 ka bc efçrgf-prgef c 63.300 dmrfs bc eèm bc mjrf
bgrcf.
• M husm bc eèm mjrf bgrcf img bc $ :7.230,00.
• Nm gnåhgm bm pcråmbm nèm dfvgf Csmquc bc efçrgf-prgef.
• Burfnc m pcråmbm, imrfe hmeprfbms 30.000 ka bc efçrgf-prgef fm husm
mfl bc $ :03.000,00.
Hmnsgbcrfnbm ms bfbms c f fpurfáèm bc husms, ç HMCM fﬆrefr quc, ce
rclfáèm à qufngbfbc?
f) f vfrgfáèm bf Efçrgf-prgef ç $ 6.:00,00 ncafgvf c f vfrgfáèm
vfrgfáèm bf Eèm
Eèm bc
Mjrf ç $ 6.330,00 pmsggvf.
j) f vfrgfáèm bf Eftçrgf-prgef ç Z$ 4.000,00 ncaftgvf c f vfrgfáèm bf Eèm bc
Mjrf ç Z$ 6.000,00 ncaftgvf.
h) f vfrgfáèm bf Efçrgf-prgef ç $ 4.000,00
4.000,00 pmsggvf c f vfrgfáèm bf Eèm bc
Mjrf ç $ 6.000,00 pmsggvf.
b) f vfrgfáèm bf Efçrgf-prgef
Efçrgf-prgef ç $ 7.:00,00
7.:00,00 ncafgvf c f vfrgfáèm bf Eèm bc
Mjrf ç $ 330,00 pmsggvf.
Xmluáèm?
Efçrgf-prgef?
Sngbfbcs Prmbuzgbfs 5 3.000 ungbfbcs
Hustm-pfbrèm?
Hmnsuem Eftçrgf-prgef 5 : ka pmr ungbfbc Ñ 3.000 ungbfbcs 5 60.000 ka
Hustm Zcfl?
Hmnsuem Zcfl bc EP (bfbm bm cnunhgfbm) 5 6:.000 ka
Mjscrvc quc m Husm cfl img supcrgmr ce :.000 ka (6:.000 ka ‘ 60.000 Kka).
C, hmem m prcám bc hfbf ka bc EP ç $ 2,00, cems quc?
Hustm Zcfl 5 :.000 ka Ñ Z$ 2,00 5 Z$ 4.000,00
Mu scof, dmuvc uef vfrgfáèm ncafgvf bc EP bf mrbce bc $ 4.000,00.
Eèm bc Mjrf?
Sngbfbcs Prmbuzgbfs 5 3.000 ungbfbcs
Hustm-pfbrèm?
Hmnsuem bc EMB 5 8 dmrfs pmr ungbfbc Ñ 3.000 ungbfbcs 5 63.000 d
Hustm Zcfl?
Hmnsuem Zcfl bc EMB (bfbm bm cnunhgfbm) 5 63.300 dmrfs
Mjscrvc quc m Husm cfl img supcrgmr ce 300 d (63.300 d ‘ 63.000 d). C, hmem
m prcám bc hfbf dmrf bc EMB ç $ :,00, cems quc?
Hustm Zcfl 300 d Ñ Z$ :,00 5 Z$ 6.000,00
Mu scof, dmuvc uef vfrgfáèm ncafgvf bc EMB bf mrbce bc $ 6.000,00.

3. Sef gnbÿsrgf ifjrghf ue prmbum ce sçrgc.
Ms scaugncs Husms Pfbrèm imrfe csfjclchgbms nm eïs bc icvcrcgrm bc :0T3?
Prcám pmr
Vufntgbfbc hmnsuegbf
Gtce qufntgbfbc Hustm-pfbrèm Rmtfl
pmr ungbfbc ifjrghfbf
hmnsuegbf
Eftcrgfgs Bgrctms 6,30 ectrm pmr ungbfbc Z$ 8,:0 pmr ectrm Z$ 2,40 pmr ungbfbc
Eèm bc Mjrf Bgrctf 80 egnutms pm
pmr un
ungbfbc Z$ 4,00 pm
pmr dmrf Z$ 2,
2,00 pmr un
ungbfbc
Hustms Gnbgrctms bc Z$ 8,
8,:0
:0 pm
pmrr ung
ungbf
bfbc
bc Z$ 8,
8,:0
:0 pm
pmrr ung
ungbf
bfbc
bc
Ifjrghfáèm
Hustm-pfbrèm Rmtfl Z$ 6:,00 pmr ungbfbc
Ms scaugncs rcsulfbms cicgvms imrfe hmnsffbms nm eïs bc icvcrcgrm?

Prcám pmr
Vufntgbfbc hmnsuegbf
Gtce qufntgbfbc Hustm-pfbrèm Rmtfl
pmr ungbfbc ifjrghfbf
hmnsuegbf
Eftcrgfgs Bgrctms 6,30 ectrm pmr ungbfbc Z$ 8,00 pmr ectrm Z$ 2,30 pmr ungbfbc
Eèm bc Mjrf Bgrctf 23 egnutms pmr ungbfbc Z$ 1,00 pmr dmrf Z$ 3,:3 pmr ungbfbc
Hustms Gnbgrctms bc Z$ 8,
8,:0
:0 pm
pmrr ung
ungbf
bfbc
bc Z$ 8,
8,:0
:0 pm
pmrr ung
ungbf
bfbc
bc
Ifjrghfáèm
Hustm-pfbrèm Rmtfl Z$ 6:,73 pmr ungbfbc
Hme jfsc nms bfbms fhgef, oulauc fs fﬆrefáócs hmem Ycrbfbcgrf (Y) mu Iflsf
(I) c, ce scaugbf, fssgnflc f mpáèm HMCF.
G ‘ F gnbÿsrgf fprcscnmu uef vfrgfáèm pmsggvf bc $0,73, pmr ungbfbc, prmbuzg-
bf ce rclfáèm fm husm-pfbrèm.
GG ‘ F gnbÿsrgf fprcscnmu uef vfrgfáèm pmsggvf nms efcrgfgs bgrcms, bchmrrcn-
cs bf rcbuáèm bm husm ungærgm bms efcrgfgs, ce rclfáèm fm husm-pfbrèm.
GGG ‘ F gnbÿsrgf fprcscnmu uef vfrgfáèm ncafgvf nf eèm bc mjrf bgrcf, ce bc-
hmrrïnhgf bm fuecnm bf qufngbfbc bc cepm hmnsuegbm nf ifjrghfáèm bm prm-
bum, fpcsfr bf vfrgfáèm nm husm bf eèm bc mjrf.
F scquïnhgf HMCF ç?
f) I, I, Y.
j) I, Y, Y.
b) Y, I, I.
b) Y, Y, I.
Xmluáèm?
G ‘ F gnbÿsrgf fprcscnmu uef vfrgfáèm pmsgtgvf bc $ 0,73, pmr ungbfbc, prmbuzgbf
ce rclfáèm fm husm-pfbrèm.
Iflsf.
M Husm Cicgvm mfl (Husm cfl) img $ 0,73 supcrgmr fm Husm-pfbrèm Csfjclchgbm.
Lmam, dmuvc uef vfrgfáèm ncafgvf bc $ 0,73 ce rclfáèm fm Husm-pfbrèm.
Hustm-pfbrèm 5 Z$ 6:,00
Hustm Zcfl 5 Z$ 6:,73 (Yfrgfáèm ncaftgvf bc Z$ 0,73)
GG ‘ F gnbÿsrgf fprcscnmu uef vfrgfáèm pmsgtgvf nms eftcrgfgs bgrctms, bchmrrcnc

bf rcbuáèm bm husm ungærgm bms efcrgfgs, ce rclfáèm fm husm-pfbrèm.
Ycrbfbcgrf.
M Husm Cicgvm mfl bms efcrgfgs smircu uef rcbuáèm nm scu vflmr, mu scof, uef vf-
rgfáèm pmsggvf bchmrrcnc bf rcbuáèm bc scu husm ungærgm bc $ 8,:0 (Husm-pfbrèm)
pfrf $ 8,00 (Husm cfl).
Hustm-pfbrèm 5 Z$ 2,40
Hustm Zcfl 5 Z$ 2,30 (vfrgfáèm pmsgtgvf bc Z$ 0,80)
GGG ‘ F gnbÿsrgf fprcscnmu uef vfrgfáèm ncaftgvf nf eèm bc mjrf bgrctf, ce bc-
hmrrïnhgf bm fuecnm bf qufngbfbc bc cepm hmnsuegbm nf ifjrghfáèm bm prmbum,
fpcsfr bf vfrgfáèm nm husm bf eèm bc mjrf.
Ycrbfbcgrf.
Ycof quc, fpcsfr bc m Husm cfl bf eèm bc mjrf cr scu vflmr rcbuzgbm bc $ 4,00
pfrf $ 1,00 ce rclfáèm fm Husm-pfbrèm, f qufngbfbc hmnsuegbf bc eèm bc mjrf
nf ifjrghfáèm bc hfbf prmbum ce egnums img hmnsgbcrfvclecnc supcrgmr à prcvgs-
f (Husm-pfbrèm). Imrfe prcvgsms 80 egnums c cicgvfecnc imrfe hmnsuegbms 23
egnums. Gssm fhfrrcmu ue Husm cfl bc Eèm bc Mjrf Bgrcf supcrgmr ce $ 6,:3,
hmnimrec fjfgxm.
Hustm-pfbrèm 5 Z$ 2,00
Hustm Zcfl 5 Z$ 3,:3 (vfrgfáèm ncaftgvf bc Z$ 6,:3)
9. Sef gnbÿsrgf csfjclchcu ms scaugncs pfbrócs bc hmnsuem bc efçrgf-prgef
pfrf hfbf ungbfbc bc prmbum ifjrghfbm?
gpm bc Efçrgf-Prgef Vufngbfbc Prcám
F : ka $ 6,30 pmr ka
J 8 e: $ 2,00 pmr e:
Nm eïs bc ofncgrm bc :0T2, imrfe prmbuzgbfs :.000 ungbfbcs bc hfbf prmbum,

c mhmrrcu m scaugnc hmnsuem bc efçrgf-prgef?
gpm bc Efçrgf-prge
Efçrgf-prgeff Vufngbfbc mfl Hmnsuegbf Husm bf efçrgf-prgef hmnsuegbf
F 2.000
2.000 ka $ 9.4
9.400,
00,00
00
J 9.300 e: $ :9.000,00
Hme jfsc nms bfbms imrnchgbms c ce rclfáèm fm husm hme efçrgf-prgef?

f) m husm-pfbrèm supcrmu m husm
husm rcfl ce $ :.400,00, ce bchmrrïnhgf
bchmrrïnhgf bc uef
vfrgfáèm bc prcám bcsifvmrævcl nf efçrgf-prgef F, c uef vfrgfáèm bc qufng-
q ufng-
bfbc bcsifvmrævcl nf efçrgf-prgef J.
j) m husm-pfbrèm supcrmu m husm rcfl ce $ :.400,00, ce bchmrrïnhgf bc uef
vfrgfáèm bc qufngbfbc bcsifvmrævcl nf efçrgf-prgef F, c uef vfrgfáèm bc
prcám bcsifvmrævcl nf efçrgf-prgef J.
h) m husm rcfl supcrmu m husm-pfbrèm

husm-pfbrèm ce $ :.400,00, ce bchmrrïnhgf
bchmrrïnhgf bc uef
b) m husm rcfl supcrmu m husm-pfbrèm
bchmrrïnhgf bc uef
vfrgfáèm bc qufngbfbc
prcám bcsifvmrævcl bcsifvmrævclJ.nf efçrgf-prgef F, c uef vfrgfáèm bc
nf efçrgf-prgef
Xmluáèm?
Hustm-pfbrèm?
Eftçrgf-Prgef F 5 : ka pmr ungbfbc prmbuzgbf Ñ Z$ 6,30 pmr ka 5 Z$ 8,00
Rmtfl bf Prmbuáèm (bfbm nf qucstèm) 5 :.000 ungbfbcs
Hustm Rmtfl EP F 5 :.000 ungbfbcs Ñ Z$ 8,00 5 Z$ 9.000,00
Eftçrgf-Prgef J 5 8 eº pmr ungbfbc prmbuzgbf Ñ Z$ 2,00 pmr eº 5 Z$ 6:,00

Rmtfl bf Prmbuáèm (bfbm nf qucstèm) 5 :.000 ungbfbcs
Hustm Rmtfl EP J 5 :.000 ungbfbcs Ñ Z$ 6:,00 5 Z$ :2.000,00
Hustm Rmtfl bc EP 5 Z$ 9.000 + Z$ :2.000 5 Z$ 80.000,00
Hustm Zcfl?
EP F 5 Z$ 9.400,00 (hustm bf EP hmnsuegbf) / :.000 ungbfbcs prmbuzgbfs 5 Z$ 8,20
EP J 5 Z$ :9.000,00 (hustm bf EP hmnsuegbf) / :.000 ungbfbcs prmbuzgbfs 5 Z$ 68,00
Hustm Rmtfl bc EP 5 Z$ 9.400,00 + Z$ :9.000,00 5 Z$ 8:.400,00
Hmnsuem Zcfl?
EP F 5 2.000 Ka / :.000 ungbfbcs prmbuzgbfs 5 :,00 Ka pmr ungbfbc prmbuzgbf
EP J 5 9.300 eº / :.000 ungbfbcs prmbuzgbfs 5 8,:3 eº pmr ungbfbc prmbuzgbf
Fltcrnftgvfs bf qucstèm?
f) m husm-pfbrèm supcrmu m husm
husm rcfl ce $ :.400,00, ce bchmrrïnhgf
bchmrrïnhgf bc uef
Mjscrvc quc m Husm cfl ç quc img supcrgmr ce $ :.400,00.

Crrfbm.
j) m husm-pfbrèm supcrmu m husm rcfl ce $ :.400,00, ce bchmrrïnhgf bc uef
M Husm cfl ç quc img supcrgmr ce $ :.400,00.

Crrfbm.
h) m husm rcfl supcrmu m husm-pfbrèm
bchmrrïnhgf bc uef
Husm-pfbrèm?
EP F 5 Z$ 8,00
Hustm Zcfl?
EP F 5 Z$ 8,20
M husm rcfl img supcrgmr fm husm-pfbrèm ce $ 0,20. Pmrfnm, rcflecnc, f

vfrgfáèm bc prcám img
img bcsifvmrævcl ce EP F.
Hmepfrfnbm fs qufntgbfbcs hmnsuegbfs bc EP J.
Hmnsuem Pfbrèm?
EP J 5 8 e: pmr ungbfbc prmbuzgbf
Hmnsuem Zcfl?
EP J 5 $ 8,:3 e: pmr ungbfbc prmbuzgbf
M hmnsuem rcfl img supcrgmr fm hmnsuem pfbrèm ce 0,:3 e󰂺 pmr ungbfbc prm-
buzgbf. Pmrfnm, rcflecnc, f vfrgfáèm bc qufngbfbc img bcsifvmrævcl ce EP J.
b) m husm rcfl supcrmu m husm-pfbrèm
bchmrrïnhgf bc uef
F qufngbfbc bc EP F nèm img ifvmrævcl nce bcsifvmrævcl. M hmnsuem pfbrèm
prcvgsm img bc : ka c m hmnsuem rcfl fejçe img bc : ka. Crrfbm.
Hustcgm Jfscfbm
ce Ftgvgbfbcs
6. Fs scaugncs gnimrefáócs
1
gnimrefáócs imrfe cxrfåbfs, nm eïs bc oundm :0T3, bm bcpfrfecn-
m bc cshubcrgf bc uef gnbÿsrgf quc uglgzf m Xgscef bc Huscgm FJH?
EFRCZGFGX EÈM BC MJZF Pcbgbms bc Vuglmwftt-

Prmbutm fltcrfáócs bc
BGZCRMX BGZCRF dmrf
cnacndfrgf
F Z$ ::.000,00 Z$ 4.000,00 63 1.000 Q
J Z$ :4.000,00 Z$ 6:.000,00 :3 68.000 Q
Rmtfl Z$ 30.000,00 Z$ :0.000,00 20 :0.000 Q
Imrfe gbcngﬆhfbfs fs scaugncs fgvgbfbcs rclcvfncs?
FRGYGBFBC BGZCHGMNFBMZ BC HSXRM

Zcflgzfr cnacndfrgf Pcbgbms bc fltcrfáócs bc cnacndfrgf
Cncragzfr Vuglmwftt-dmrf
Ms husms gnbgrcms bc efnuifurf pfrf m eïs imrfe?
Zcflgzfr cnacndfrgf Z$ 42.000,00

Cncragzfr Z$ 63.000,00
Rmtfl bms hustms gnbgrctms bc efnuifturf Z$ 77.000,00
Hme jfsc nms bfbms fprcscnfbms, fssgnflc f mpáèm quc fprcscnf m husm mfl
bm Prmbum “F― c bm Prmbum “J―, uglgzfnbm m eçmbm FJH, rcspchgvfecnc?
f) Z$ 99.130,00 c Z$ 60:.:30,00.
j) $ 97.900,00 c $ 77.200,00.
77.200,00.
h) $ 1:.2:7,00 c $ 79.316,00.
b) $ 18.390,00 c $ 73.220,00.
Xmluáèm?
Bgrchgmnfbmrcs bc husms?
Pfrf f Ftgvgbfbc bc Zcflgzfr cnacndfrgf 5 Vufntgbfbc bc pcbgbms bc fltcrfáócs bc
cnacndfrgf.
Pfrf f Ftgvgbfbc bc Cncragzfr 5 Vufntgbfbc bc Vuglmwftts-dmrf.
Rmtfl bms Bgrchgmnfbmrcs

Bgrchgmnfb mrcs bc hustms
Pcbgbms bc fltcrfáócs bc cnacndfrgf bm Prmbutm F 5 63
Pcbgbms bc fltcrfáócs bc cnacndfrgf bm Prmbutm J 5 :3
Vufntgbfbc Rmtfl bc Pcbgbms bc
bc fltcrfáócs
fltcrfáócs bc cnacndfrgf 5 20
Vufntgbfbc bc Vuglmwftts-dmrf Prmb. F 5 1.000 kQd

Vufntgbfbc bc Vuglmwftts-dmrf Prmb. J 5 68.000 kQd
Vufntgbfbcc Rmtfl bc Vuglmwft
Vufntgbfb Vuglmwftts-dmrf
ts-dmrf 5 :0.000 kQd
Hustms Gnbgrctms
Zcflgzfr cnacndfrgf 5 Z$ 42.000,00

Cncragzfr 5 Z$ 63.000,00
Rmtfl 5 Z$ 77.000,00
77.000,0 0
Hælhulm bm Husm pmr Sngbfbc bc hfbf fgvgbfbc?
:. Hustms 8. Rmtfl
Rmtfl (Bgrchgmnfbmrcs 2. Hustm pmr Sngbfbc
6. Ftgvgbfbc
Ftgvg bfbc
Gnbgrctms bc Hustm) bf Ftgvgbfbc (:/8)
Zcflgzfr cnacndfrgf Z$ 42.000,00 20 Z$ :.600,00
Cncragzfr Z$ 63.000,00 :0.000 Z$ 0,13
Hælhulm bm Husm pmr prmbum bf fgvgbfbc bc cflgzfr Cnacndfrgf?
:. Pcbgbms Fltcrfáócs 8. Hustm pmr Sngbfbc 2. Hustm Rmtfl

6. Prmbutm
bc Cnacndfrgf bf Ftgvgbfbc (: Ñ 8)
F 63 Z$ :.600,00 Z$ 86.300,00
J :3 Z$ :.600,00 Z$ 3:.300,00
Rmtfl 20 Z$ 42.000,00
Hælhulm bm Husm pmr prmbum bf fgvgbfbc bc Cncragzfr?
:. Cncragzfr (Vug- 8. Hustm pmr Sngbfbc 2. Hustm Rmtfl

6. Prmbutm
lmwftt-dmrf) bf Ftgvgbfbc (: Ñ 8)
F 1.000 Z$ 0,13 Z$ 3.:30,00
J 68.000 Z$ 0,13 Z$ 7.130,00
Rmtfl :0.000 Z$ 63.000,00
Hælhulm bm Husm mfl bc hfbf prmbum?
8. Eèm bc 2. Hustms 2. Hustm Rmtfl bf

6. Prmbutm :. Eftcrgfl
Mjrf Bgrctf Gnbgrctms Prmbuáèm
F Z$ ::.000,00 Z$ 4.000,00 Z$ 89.130,00 Z$ 99.130,00
J Z$ :4.000,00 Z$ 6:.000,00 Z$ 9:.:30,00 Z$ 60:.:30,00
Rmtfl Z$ 30.000,00 Z$ :0.000,00 Z$ 77.000,00 Z$ 697.000,00
Eçtmbm bc
Hustcfecntm ZKQ
6. M eçmbm bc huscgm
vfbm bc ue sgscef bcscnvmlvgbm nf Flcefndf nm gnåhgm
4
huscgm pmr fjsmráèm, fejçe hdfefbm bc huscgm gncarfl, img bcrg-
gnåhgm bm sçhulm TT, hmndchgbm
pmr KQ (Zcghdskurftmrgue ür Qgrtshdfilghdtkcgt). M eçmbm hmnsgsc nf fpurf-
áèm bmsbcsscs
Flauns husms husms
mfgs, ﬆxms c vfrgævcgs, pmr
sèm cicgvfecnc ungbfbc bc prmbum
bcscejmlsævcgs musèm
c murms scrvgám prcsfbm.
hdfefbms bc
ﬆhåhgms, nèm sèm bcscejmlsævcgs, pmrquc nèm acrfe cicgvf sfåbf bc hfgxf.
Bgspmnåvcl ce? <dtp?//www.pmrflbchm
<dtp?//www.pmrflbchmnfjglgbfbc.hme.jr/cefgh
nfjglgbfbc.hme.jr/cefghfs/huscgm
fs/huscgm
pmrfjsmrhfm.de>.
pmrfjsmrhfm.d e>. Fhcssm ce? :7 oun. :06: (fbfpfbm).
Xupmndf quc ue ifjrghfnc prmbuz c vcnbc, ecnsflecnc, 600 ungbfbcs bc ue
ÿnghm prmbum, huom husm bc efçrgf-prgef ç bc $ 60,00 pmr ungbfbc prmbuzgbf.
F ceprcsf fprcscnf husms ecnsfgs bc $ 100,00 hme eèm bc mjrf ﬆxf, flçe bc
$ :00,00/eïs hme bcprchgfáèm bc cqugpfecnms. Ncssf sgufáèm, m husm ungæ-
rgm cicgvfecnc bcscejmlsævcl bm prmbum ç bc?
f) $ 67,00.
j) Z$ 61,00.
h) $ 6:,00.
b) $ 60,00.
c) $ 7,00.
Imrefáèm bc Prcáms
6. F hmepfndgf bccregnmu quc imssc

imssc icgf f prcvgsèm
6:
prcvgsèm bc vcnbfs bc sufs
ﬆxfnbm-sc prcáms c hmnbgáócs pfrf m eïs bc oundm.
sufs ecrhfbmrgfs,
F ecrhfbmrgf bcnmegnfbf “Flif― ifz pfrc bc uef pfrgbf bc :30 ungbfbcs fb-
qugrgbfs ce efgm, huom vflmr f ceprcsf pfamu ceggnbm ue hdcquc bc $ 6:.300.
M prcám bc vcnbf ﬆxfbm pfrf oundm img m husm bc fqugsgáèm, hme fhrçshgem
suﬆhgcnc pfrf hmjrgr m GHEX smjrc Ycnbfs c ue luhrm bc :0% smjrc m prcám bc
vcnbf.
Fs vcnbfs sèm rgjufbfs hme GHEX bc 60%. Fs hmeprfs fncrgmrcs fejçe
imrfe rgjufbfs, hme GHEX bc 6:%.
Hme jfsc ncssfs gnimrefáócs, pmbc-sc bgzcr quc m prcám bc vcnbf ungærgm bm
rcicrgbm gce, pfrf m eïs bc oundm bc :0T:, bcvcræ scr bc?
f) $ 16,28.
j) $ 93,00.
h) Z$ 9:,49.
b) $ 96,66.
c) $ 31,:0.
:. Hflhulfr m prcám
prcám bc
bc vcnbf gbcfl, cnbm ms scaugncs
scaugncs clcecnms? husm hme efc-
rgfgs $ 67,00; husm hme mpcrfáèm $ 7,00; husms prmpmrhgmnfgs :3%; efrace bc
hmnrgjugáèm bc :3%, sfjcnbm-sc quc m luhrm prcvgsm ç bc 60%.
f) Z$ 39,00.
j) $ 22,00.
h) $ 2:,00.
h) $ 2:,00.
b) $ 29,00.
c) $ 24,00.
8. Vufgs ms clcecnms
clcecnms gnbgspcnsævcgs
gnbgspcnsævcgs nf hmnicháèm bm jmlcge
jmlcge bc husms, pfrf f imr-
imr-
efáèm bm prcám bc vcnbf gbcfl, qufnbm uglgzfbm m sgscef bc huscgm vfrgævcl=
f) Eftçrgfs-prgefs + eèm bc mjrf bgrctf + hustms prmpmrhgmnfgs + efrace bc
hmntrgjugáèm.
j) Efçrgfs-prgefs + eèm bc mjrf
mjrf bgrcf + husms prmpmrhgmnfgs
prmpmrhgmnfgs + fxf bc luhrm.
h) Efçrgfs-prgefs + eèm bc mjrf
mjrf bgrcf + husms prmpmrhgmnfgs
prmpmrhgmnfgs + fxfs bc
mvcrdcfb.
b) Efçrgfs-prgefs + eèm bc mjrf bgrcf + husms prmpmrhgmnfgs + husms gnbgrcms.
c) Efçrgfs-prgefs + eèm bc mjrf bgrcf + husms prmpmrhgmnfgs + husms bgrcms.
bgrcms.
2. Vufl m prcám $
cs? efcrgfgs gbcfl63,00;
gbcfl pfrf sc vcnbcr
eèm ue bgrcf
bc mjrf prmbum
prmbum$quc
4,00;ce ms scaugncs
husms hmepmncn-
hmepmncn-
bgrcms hme vcnbfs
:4,00%; efrace bc hmnrgjugáèm 80,00%; husm hme ircc smjrc hmeprfs :,00%
smjrc m prcám bm efcrgfl= M luhrm jrum prcvgsm pmr ungbfbc bcsc prmbum ç bc
60,00%.
f) $ 33,12.
j) Z$ 32,12.
h) $ 34,12.
b) $ 37,12.
c) $ 39,12.
3. Sef gnbÿsrgf fprcscnmu $ 11.000,00, bc husms
husms ﬆxms
ﬆxms mfgs, c $ 619.000,00, bc
husms vfrgævcgs mfgs, cnbm prmbuzgbm c hmecrhgflgzfbm 6.600 ungbfbcs.
Hmnsgbcrfnbm quc f efrace bc hmnrgjugáèm ungærgf ç bc $ 623,00 c bcshmn-
sgbcrfnbm fs bcspcsfs, ç HMCM fﬆrefr quc?
f) m prcám bc vcnbf ç bc Z$ 803,00, pmgs f efrace bc hmntrgjugáèm hmnsgbc-
rf fpcnfs ms gtcns vfrgævcgs.
j) m prcám
p rcám bc vcnbf ç bc $ 813,00, pmgs f efrace bc hmnrgjugáèm ç hflhulfbf
fpøs hmnsgbcrfr mbms ms gcns bc husms.
h) sc m prcám bc vcnbf imr bc $ :::,00,
:::,00, f ceprcsf mjcræ ue luhrm
luhrm låqugbm bc $
691.:00,00 nm pcråmbm.
b) sc m prcám bc vcnbf imr bc $ 8:6,00,

8:6,00, f ceprcsf mjcræ ue luhrm låqugbm bc $
611.600,00 nm pcråmbm.
Xmluáèm?
EHu 5 PYu ‘ HYu
Lmam,
Z$ 623,00 5 PYu ‘ (Z$ 619.000,00 / 6.600 ungbfbcs)
Z$ 623,00 5 PYu ‘ Z$ 690,00
PYu 5 Z$ 803,00
9. Sef smhgcbfbc ceprcsærgf fprcscnf ms scaugncs bfbms?
Hustm bc fqugsgáèm bms prmbutms Z$ 60,00

GHEX smjrc Ycnbfs 64 %
PGX smjrc f Ycnbf 0,93 %

HMIGNX smjrc f Ycnbf 8,00 %
Hmegssèm smjrc fs Ycnbfs 3,00 %
Efrace Låqugbf bcscofbf 20 %
Hme jfsc nms bfbms gnimrefbms, m prcám bc vcnbf eångem bm prmbum bcvc
scr bc, fprmxgefbfecnc?
f) $ 68,98.
j) $ 64,64.
h) $ :9,04.
b) Z$ :7,77.
Xmluáèm?
600% PY 5 60,00 + 99,93%
600% ‘ 99,93% 5 60 PY
60 PY 5 88,83
PY 5 60 / 88,83
PY 5 0,:774 Ñ 600
PY 5 :7,77
1. Ç eugm
eugm gepmrfnc
gepmrfnc quc m ceprccnbcbmr
ceprccnbcbmr hmndcáf
hmndcáf m prøprgm ncaøhgm, pfrf nèm
bcgxfr nfs eèms bc crhcgrms hugbfbms csscnhgfgs hmem f jmf acsèm bc husms. M
hmndchgecnm bm fssunm fuxglgf m prmprgcærgm bm ncaøhgm f cr uef jmf acsèm

ﬆnfnhcgrf? fbegngsrfr c hmnrmlfr ms husms acrfbms nf prmbuáèm c hmecrhgflgzfáè
hmecrhgflgzfáèmm
bc scrvgáms mu prmbums. M prcám ﬆnfl bc ue scrvgám prcsfbm mu prmbum vcnbgbm
bcpcnbc bm qufnm ç gnvcsgbm pfrf quc clc cxgsf. Hfsm f acsèm bc husms nèm
scof cﬆhfz, hmrrc-sc m rgshm bc f ceprcsf hmjrfr vflmrcs quc nèm hmnbgzce hme
f rcflgbfbc, m quc pmbc ficfr fs efracns bc luhrm, m vmluec bc vcnbfs mu m
fnbfecnm acrfl bm ncaøhgm.
Hmnsgbcrfnbm cssfs gnimrefáócs, fvflgc fs fsscráócs f scaugr c f rclfáèm prmpms-
f cnrc clfs.
G ‘ Vufnbm m prcám bc vcnbf bc ue prmbum mu scrvgám imr bccregnfbm pclm ecr-
hfbm, f ceprcsf sø feplgfræ suf efrace bc luhrm pmr ecgm bf rcbuáèm bc husms c
fuecnm bf prmbugvgbfbc.
PMZVSC
GG ‘ Prfghfr prcáms fhgef bm ecrhfbm, qufnbm ms prmbums mu scrvgáms nèm farc-

afe vflmrcs quc ms bgicrcnhgce bc murms prmbums sgeglfrcs bgspmnåvcgs, prmvm-
hfræ qucbf bf bcefnbf cspcrfbf, uef vcz quc ms hmnsuegbmrcs cnfrèm hmeprfr
bms hmnhmrrcncs.
F rcspcgm bcssfs fsscráócs, fssgnflc

fssgnflc f mpáèm hmrrcf.
f) Fs fsscráócs G c GG sèm prmpmsgáócs vcrbfbcgrfs, c f GG ç uef oustgﬆhftgvf
hmrrctf bf G.
j) Fs fsscráócs G c GG sèm
sèm prmpmsgáócs vcrbfbcgrfs, efs f GG ç uef ousgﬆhfgvf
ousgﬆhfgvf hmr-
rcf bf G.
h) F fsscráèm G ç uef prmpmsgáèm
prmpmsgáèm vcrbfbcgrf,
vcrbfbcgrf, c f GG ç uef prmpmsgáèm iflsf.
b) F fsscráèm G ç uef prmpmsgáèm iflsf, c f GG ç uef
uef prmpmsgáèm vcrbfbcgrf.
c) Fs fsscráócs
fsscráócs G c GG sèm prmpmsgáócs
prmpmsgáócs iflsfs.
Acstèm c Fnælgsc
bc Mráfecntms
Prcám bc Ycnbf Sngærgm $ 99,40

68
6. Sef ceprcsf fprcscnf ms scaugncs bfbms nm mráfecnm bm prgecgrm scecsrc bc
:0T2?
Husm Yfrgævcl Sngærgm $ 31,90

Husm Igxm $ 194.000,00
Pfrf acrfr ue luhrm mpcrfhgmnfl bc $ 90.000,00 nm prgecgrm scecsrc bc

:0T2, scræ nchcssærgm?
f) Prmbuzgr c mjcr efrace bc hmnrgjugáèm nm eångem bc 23.000 ungbfbcs.
j) Prmbuzgr c mjcr efrace
efrace bc hmnrgjugáèm nm eångem bc 19.731
19.731 ungbfbcs.
h) Prmbuzgr c vcnbcr nm eångem 48.214 ungbfbcs.
b) Prmbuzgr c vcnbcr nm eångem 70.000 ungbfbcs.
c) Prmbuzgr c vcnbcr nm eångem 40.000 ungbfbcs.
:. F pcáf
pcáf mráfecnærgf
mráfecnærgf quc gbcngﬆhf
gbcngﬆhf fs nchcssgbfbcs bc rchursms
rchursms bc crhcgrms
crhcgrms pfrf
ifzcr ifhc fms nmvms gnvcsgecnms, mu à rcimreulfáèm bf csruurf bc hfpgfl bf
hmepfndgf, ç bcnmegnfbf?
f) Mráfecnm bc Gnvcsgecnms.
j) Mráfecntm bc Ignfnhgfecntms.
h) Mráfecnm bc Hfgxf.
b) Mráfecnm bc Bcspcsfs Ignfnhcgrfs.
c) Pmnm bc Cquglåjrgm Prmocfbm.
8. F Xflgnfs
Xflgnfs Pmgaufr Lbf. bcscof fvflgfr
fvflgfr m rgshm,
rgshm, pclf ecbgbf csfåsghf bf feplgubc,
bc hfbf ue bms hgnhm prmocms quc csæ fnflgsfnbm. Ms fbegngsrfbmrcs bf ceprc-
sf ﬆzcrfe csgefgvfs pcssgegsfs, efgs prmvævcgs c mgegsfs bms rcmrnms fnufgs,
hmem fprcscnfbm f scaugr.
CXRGEFRGYF RFTFX FNSFGX BC ZCRMZNM (%)

Prmoctm F Prmoctm J Prmoctm H Prmoctm B Prmoctm C
Pcssgegstf 62 9 60 66 6:
Efgs Prmvævcl 69 69 69 69 69
Mtgegstf 64 :: :3 67 ::
Hme jfsc ncssfs gnimrefáócs, m prmocm bc efgmr rgshm ç m?

f) F.
j) J.
h) H.
b) B.
c) C.
2. F ceprcsf bc hmnsulmrgf Hdgjfræs Lbf. bcvc bchgbgr cnrc bmgs
bmgs pcbgbms icgms pmr
hlgcncs, bms qufgs sø pmbcræ fhcgfr ue. M mráfecnm bc afsms c f csgefgvf bms
prcáms bc vcnbf sèm ms scaugncs?
Yflmrcs Cnvmlvgbms $
Pcbgbm 6 Pcbgbm :
Prcám bc vcnbf ixfbm 9.:00 7.300
Eèm bc mjrf vfrgævcl (*) 8.600 3.300
Eftcrgfgs gnbgrctms vfrgævcgs :30 300
Bcspcsfs vfrgævcgs 600 :.:00
(*) M husm dmece/dmrf ç bc $ 30,00, gbïnghm pfrf ms bmgs pcråmbms.

Ms husms ﬆxms ecnsfgs smefe $ 82.200,00 c fs bcspcsfs ﬆxfs ecnsfgs,
$ 8.220,00.
F ceprcsf bc hmnsulmrgf bcvc fhcgfr
fhcgfr m pcbgbm nÿecrm?
f) 6, pmgs prmpmrhgmnf efrace bc hmntrgjugáèm efgmr.
efgmr.
j) :, pmgs prmpghgf efgmr rcntfjglgbfbc.

h) :, pmgs
pmgs m vflmr bm ifturfecntm ç efgmr.
efgmr.
b) 6, quc
quc fprcscntf rcsultfbm låqugbm efgmr.
c) 6, quc fprcscntf rcsultfbm mpcrfhgmnfl efgmr.
3. Hmnsgbcrc ms bfbms f scaugr,

scaugr, rcicrcntcs fm Mráfecntm bc Eèm bc Mjrf Bgrctf pfrf
m cxcrhåhgm bc :0T8 bc uef ceprcsf?
Prcáms-jfsc bms sflærgms pmr dmrf ce bcz.T: (Z$/d)?
• sctmr bc Ssgnface? Z$ 2,10;
• sctmr bc Aflvfngzfáèm? Z$ 2,70.
Pfrf oul.T8 cstæ prcvgstm ue fuecntm bc 1% ce rclfáèm
r clfáèm fms prcáms-jfsc bc bcz.
T:.
F prcvgsèm bm sflærgm pmr dmrf bm sctmr bc Ssgnface, ce fam.T8,
fam.T8, ç?
f) 3,00 Z$/d.
j) 3,08 Z$/d.
h) 3,04 Z$/d.
b) 3,62 Z$/d.
c) 3,:2 Z$/d.
9. Hmnsgbcrc ms bfbms f scaugr, rcicrcntcs fm Mráfecntm bc Ycnbfs

Ycnbfs pfrf
pfrf m cxcrhåhgm
bc :0T8 bc uef ceprcsf?
Prcáms-jfsc ungtærgms eçbgms ecnsfgs hme GHEX ce BC_/T: ($/u)?

Prmbutm F? Z$ 600
Prmbutm J? Z$ :00
Flåqumtf bm GHEX? :0%
M mráfecntm bc :0T8 prcvï uef bcefnbf ecnsfl hmnstfntc bms prmbutms, fm

lmnam bm fnm, bf scaugntc imref?
Prmbutm F? 30
Prmbutm J? 20
Pfrf icv.T8 cstæ prcvgstm ue fuecntm bc 60% ce rclfáèm fms prcáms-jfsc ung-
tærgms eçbgms ecnsfgs hme GHEX ce bcz.T:.
Cnèm, m mfl bfs vcnbfs låqugbfs (gsm ç, bcbuzgbm m GHEX), pfrf ms bmgs prm-
bums, ce icv. T8 pmbc scr mráfbm ce?
f) $ 4.620,00.
j) $ 7.900,00.
h) $ 60.:40,00.
b) Z$ 66.220,00.
c) $ 62.800,00.
1. Sef ceprcsf fprcscnf bufs prmpmsfs
prmpmsfs bc mráfecnm
mráfecnm pfrf
pfrf m prøxgem pcråmbm
prmbugvm?
Gtcns Mráfecntm 6 % Mráfecntm : %

Ycnbfs Z$ 4.330.000,00 600 Z$ 62.200.000,00 600
Hustms Yfrgævcgs Z$ 3.680.000,00 90 Z$ 3.190.000,00 20

Efrace Hmntrgjugáèm Z$ 8.2:0.000,00 20 Z$ 4.920.000,00 90
Hustms Igxms Z$ 6.173.300,00 :6 Z$ 2.13:.000,00 88
Luhrm Låqugbm Z$ 6.9:2.300,00 67 Z$ 8.444.000,00 :1
Ms pmnms bc cquglåjrgm hmnæjgl bms Mráfecnms 6 c :, ce vflmrcs emncærgms,

sèm, rcspchgvfecnc?
f) $ 7.230.000,00 c $ 61.900.000,0
61.900.000,00.0.
j) $ 1.183.162,:7 c $ 66.146.464,64.
66.146.464,64.
h) Z$ 2.244.130,00 c Z$ 1.7:0.000,00.
b) $ 2.096.:30,00 c $ 9.240.000,00
9.240.000,00..
Xmluáèm?
Vc fejçe pmbc scr hflhulfbm pclf iøreulf?
Vc 5 HI / %EH
Mráfecntm 6
Vc 5 HI / %EH
Vc6 5 Z$ 6.173.300,00 / 20%
Vc6 5 Z$ 6.173.300,00 / 0,20
Vc6 5 Z$ 2.244.130,00
Mráfecntm :
Vc: 5 Z$ 2.13:.000,00 / 90%
Vc: 5 Z$ 2.13:.000,00 / 0,90
Vc: 5 Z$ 1.7:0.000,00
4. Sef ceprcsf fprcscnf scu mráfecnm
mráfecnm bc prmbuáèm
prmbuáèm csgefbm pfrf m prøxgem
pcråmbm, hme ue mfl bc vcnbfs bc 6.243.000 ungbfbcs; ue csmquc csgefbm
nm gnåhgm bm fnm bc 26:.300 ungbfbcs; c ue csmquc bcscofbm nm ﬆnfl bm fnm bc
:72.000 ungbfbcs. F prmbuáèm fnufl mfl gnbghfbf nm mráfecnm bc prmbuáèm ce
ungbfbcs scræ bc?
f) 114.300 ungbfbcs.
j) 6.899.300 ungbfbcs.
h) 6.908.300 ungbfbcs.
b) :.676.300 ungbfbcs.
Xmluáèm?
HPY 5 Cg + H ‘ Ci
Fbfpfnbm fl iøreulf, cr-sc-æ

Ycnbfs 5 Cg + Prmbuáèm ‘ Ci
Gsmlfnbm m crem “Prmbuáèm―, cr-sc-æ,

Prmbuáèm 5 Ycnbfs ‘ Cg + Ci
Jfsf, famrf, rcsmlvcrems f cqufáèm.

Prmbuáèm 5 6.899.300
Prmbuáèm 5 6.243.000 ungbfbcs.
‘ 26:.300 + :72.000
7. Sef ceprcsf icz suf

suf prmocáèm
prmocáèm bc vcnbfs
vcnbfs pfrf
pfrf ofncgrm,
ofncgrm, icvcrcgrm c efrám
efrám bm prøxg-
em fnm, hmnimrec fjclf f scaugr.
Mráfecntm bc Ycnbfs
Ofncgrm Icvcrcgrm Efrám
Bcefnbf cspcrfbf (qufntgbfbc) 60.000 6:.000 63.000
Prcám bc vcnbf (Z$) :,00 :,00 :,00
Ycnbfs jrutfs (Z$) :0.000,00 :2.000,00 80.000,00

Xupmndf quc mbfs fs vcnbfs bcssf ceprcsf scofe pfrhclfbfs bf scaugnc

imref?
• 6f pfrhclf (à vgsf), hmrrcspmnbcnc f 80% bf vcnbf;
• :f pfrhclf (prfzm bc 80 bgfs), hmrrcspmnbcnc f 80% bf vcnbf;
f
•
8 pfrhclf (prfzm bc 90 bgfs), hmrrcspmnbcnc f 20% bf vcnbf.

Hmnsgbcrfnbm f pmlåghf bc rchcjgecnm c ms bfbms fprcscnfbms, vcrgﬆhf-sc
quc f ceprcsf cspcrf rchcjcr, nm eïs bc efrám, m emnfnc bc?
f) $ 24.000,00.
j) $ ::.:00,00.
h) Z$ :2.:00,00.
b) $ :7.900,00
c) $ 80.000,00.
Acstèm bm Hfpgtfl
bc Agrm
62
6. Hmnsgbcrc fs gnimrefáócs bm JFLFNÁM PFGEMNGFL c bm BCEMNXZ-
GYM BC CXSLFBMX bf ceprcsf T fprcscnfbms fjfgxm pfrf rcspmnbcr f
qucsèm f scaugr.
JFLFNÁM PFGEMNGFL (Ce egldócs bc rcfgs)
Hfgxf 830
åulms ncamhgævcgs 10
Hmnfs f rchcjcr 380
Csmqucs 8:0
mfl bm gemjglgzfbm 3.283
Bcprchgfáèm fhueulfbf :.320
Hmnfs f pfafr 843
Buplghffs f pfafr 41
Prmvgsócs 671
Båvgbf bc lmnam prfzm 6.:30
mfl pfrgeòngm låqugbm :.:29
BCEMNXZÁÈM BC CXSLFBM (Ce egldócs bc rcfgs)

chcgf bc vcnbfs 8.730
Husm prmbum vcnbgbm :.310
Bcspcsfs mpcrfhgmnfgs 940

Bcspcsfs hme ourms 680
M Prfzm Eçbgm bc chcjgecnm, quc ç uglgzfbm pfrf fnælgsc bfs pmlåghfs bc

hrçbgm c bc hmjrfnáf, ç gnbghfbmr ﬆnfnhcgrm pfrf fs ceprcsfs c gnvcsgbmrcs.
Pfrf f ceprcsf T, m Prfzm Eçbgm bc chcjgecnm ç?
f) 29 bgfs.
j) 24 bgfs.
h) 30 bgfs.
b) 3: bgfs.
c) 32 bgfs.
Hmecntærgm?
cems ms gnbghfbmrcs bc fgvgbfbc bc uef ceprcsf. Gssm ecnsurf f burfáèm bc
bgvcrsfs mpcrfáócs bc ue hghlm mpcrfhgmnfl bf ceprcsf.
• Prfzm eçbgm bc Csmhface? (Csmquc Eçbgm / Husm Prmbum Ycnbgbm) Ñ
890
• Prfzm eçbgm bc chcjgecnm? (Yflmrcs chcjcr Eçbgms / chcgf bc Ycn-
bfs f Prfzm) Ñ 890
• Prfzm eçbgm bc Pfafecnm? (Hmnfs f Pfafr Eçbgfs / Hmeprfs Fnufgs f
Prfzm) Ñ 890
Pfrf ifzcr ms agrms bc csmquc, rchcjgecnm ç sø hmlmhfr m 890 smjrc m prfzm
eçbgm. Flauns fumrcs (hmem mss) ifzce uefs iøreulfs hmem vfrgfáócs bcssf.
Efs, gnbm pclf iøreulf bc mss mu bc Fssfi Ncm (fprcscnfbf fncrgmrecnc),
sc mjcræ m ecsem rcsulfbm. Amsfems bc hmlmhfr f bc Fssfi pmr scr efgs bgrcf,
f bc mss ce flauefs vmlfs f efgs. Se pmuhm efgs hmeplghfbf pfrf quce nèm
amsf bc iøreulfs. (Cstfems usfnbm 890, pmgs ç m fnm pfbrèm bf hmntfjglgbfbc.
Hfsm f qucstèm ifáf uef mjscrvfáèm bgzcnbm quc m fnm tce 893 bgfs, sujstg-
tuf tubm pmr 893.)
Prfzm Eçbgm bc Zchcjgecntm?
Ms vflmrcs f rchcjcr prcscncs nf iøreulf sèm eçbgms; hfsm sc cndf efgs bc
ue fnm, grf-sc f eçbgf bclcs. Nm hfsm bf qucsèm sø sc ce ue fnm, cnèm usfe-sc
fpcnfs ms vflmrcs f rchcjcr, gnbghfbms hme m nmec bc “Hmnfs f rchcjcr―.
F rchcgf bc vcnbfs oæ csæ nf bcemnsrfáèm fjfgxm bm jflfnám.
PEZ 5 (380 / 8.730) Ñ 890
PEZ 5 0,6826 Ñ 890
PEZ 5 24,:1 5 24 bgfs
:. F Fecrghfn Prmbuhs Hmrpmrfgmn csæ prcmhupfbf hme f acsèm cﬆhgcnc bc scu

hfgxf. Ce eçbgf, ms csmqucs ïe gbfbc bc 70 bgfs c fs hmnfs f rchcjcr sèm pfafs
ce 90 bgfs.
Fs hmnfs f pfafr sèm lgqugbfbfs ce fprmxgefbfecnc 80
80 bgfs fpøs
fpøs scrce acrf-
bfs. F ceprcsf afsf $ 80.000.000,00 ce gnvcsgecnms ce scu hghlm mpcrfhgmnfl
pmr fnm, f uef fxf hmnsfnc.
Xupmndf ue fnm bc 890 bgfs.
f) Hflhulc m hghlm mpcrfhgmnfl bf ceprcsf.
j) Hflhulc m hghlm bc hmnvcrsèm
hmnvcrsèm bc hfgxf bf ceprcsf.
h) Hflhulc m vmluec bc rchursms
rchursms nchcssærgms
nchcssærgms pfrf suscnfr
suscnfr m hghlm
hghlm bc hmnvcrsèm
hmnvcrsèm
bc hfgxf bf ceprcsf.
b) Bgshuf hmem f fbegngsrfáèm pmbcrgf rcbuzgr m hghlm bc hmnvcrsèm
hmnvcrsèm bc hfgxf.
Xmluáèm?
GEC 70
PEZ 90
PEP 80
f) HM 5 PEC + PE
HM 5 70 bgfs + 90 bgfs 5 630 bgfs
j) Hghlm bc Hmnvcrsèm bc Hfgxf

Hfgxf 5 Hghlm Ignfnhcgrm
Hghlm bc Hmnvcrsèm bc Hfgxf 5 HM ‘ PEPI
Hghlm bc Hmnvcrsèm bc Hfgxf 5 (70 bgfs + 90 bgfs) ‘ 80 bgfs
Hghlm bc Hmnvcrsèm bc Hfgxf 5 6:0 bgfs
h) Nchcssgbfbc bc Hfpgfl bc agrm/bgf 5 $ 80.000.000,00

80.000.000,00 / 890 bgfs
NHA 5 48.888,88 Ñ 6:0 bgfs
NHA 5 Z$ 60.000.000,00
b) M hghlm bc hmnvcrsèm bc hfgxf pmbc scr rcbuzgbm frfvçs

frfvçs bf bgegnugáèm
bgegnugáèm bm PE
PE
c bf GEC, mu bm fuecnm bm PEP.
8. F Hfep
Hfep Efnuifhurgna
Efnuifhurgna agrf scu csmquc mgm vczcs pmr fnm, ce prfzm eçbgm bc
pfafecnm bc 83 bgfs c prfzm eçbgm bc rchcjgecnms bc 90 bgfs.
Ms afsms mfgs fnufgs bf ceprcsf hme gnvcsgecnms nm hghlm mpcrfhgmnfl sèm
bc $ 8,3 egldócs.
Xupmndf ue fnm bc 890 bgfs.
f) Hflhulc ms hghlms mpcrfhgmnfgs

mpcrfhgmnfgs c bc hmnvcrsèm
hmnvcrsèm bc hfgxf bf ceprcsf.
j) Hflhulc m afsm bgærgm hme m hghlm mpcrfhgmnfl.
mpcrfhgmnfl. Vuc prmpmráèm bcsscs
bcsscs rchursms
bcvc scr fplghfbf pfrf suscnfr m hghlm bc hmnvcrsèm bc hfgxf=
h) Xc f ceprcsf
ceprcsf csgvcr pfafnbm 62% pmr csscs rchursms, ce qufnm scu luhrm pm-
bcræ hrcshcr sc clf pubcr flcrfr fvmrfvclecntc m hghlm bc hmnvcrsèm bc hfgxf ce
:0 bgfs=
Zcspmstfs?
GEC 5 890/AC GEC 5 890/4 GEC 5 23 bgfs
PEP 83 bgfs
PEZ 90 bgfs
HM Z$ 8.300.000,00
f) HM 5 23 + 90 5 603 bgfs
HHH 5 23 + 90 ‘ 83 5 10 bgfs
j) Bgf 5 $ 8.300.000 / 890

890 bgfs 5 $ 7.1::,:: Ñ 603
603 bgfs 5 $ 6.0:0.488,00
6.0:0.488,00
h) Afndm 5 $ 7.1::,:: Ñ :0
:0 bgfs 5 $ 672.222,00
672.222,00 Ñ 62% 5 $ :1.:::,00
:1.:::,00
2. F frf‗s
frf‗s cxglcs vcnbc fuflecnc
fuflecnc m cqugvflcnc f $
$ 890
890 egldócs
egldócs pmr fnm, f prf-
zm, c scu prfzm eçbgm bc rchcjgecnm ç bc 90 bgfs.
Xupmndf quc m prcám bc vcnbf bms prmbums bf frf‗s scof bc $ 90,00 pmr
ungbfbc c quc m husm vfrgævcl ungærgm scof gaufl f $ 33,00.

F ceprcsf csæ fnflgsfnbm f pmssgjglgbfbc bc gnrmbuzgr uef embgﬆhfáèm ce
suf acsèm bc hmnfs f rchcjcr quc hfusfræ fuecnm bfs vcnbfs ce :0% c f clcvf-
áèm bm prfzm eçbgm bc rchcjgecnm ce c e :0%.
Nèm sc cspcrf vfrgfáèm bfs pcrbfs hme hlgcncs. M husm bc mpmrungbfbc bf
ceprcsf nms gnvcsgecnms ce hmnfs f rchcjcr ç gaufl f 62%.
f) Hflhulc f hmnrgjugáèm
hmnrgjugáèm fm luhrm cspcrfbf hme fs nmvfsnmvfs vcnbfs quc f frf‗s
hmnscaugræ sc ﬆzcr f eubfnáf prmpmsf.
j) Vufl scræ m gnvcsgecnm efragnfl rcsulfnc
rcsulfnc ce hmnfs f rchcjcr=
h) Hflhulc m husm bm gnvcsgecnm efragnfl
efragnfl ce hmnfs f rchcjcr.
b) F ceprcsf bcvc geplfnfr f eubfnáf prmpmsf= Vuc murfs gnimrefáócs
gnimrefáócs sc-
rgfe ÿcgs ce suf fnælgsc=
Zcspmstfs?
ZY 890.000.000 + :0%
:0%
PEZ 90 1:
p $ 90
v $ 33
f) chcgf bc Ycnbfs 5 p Ñ q
Z$ 890.000.000,00 5 90 Ñ q
q 5 Z$ 890.000.000,00 / 90 bgfs
q 5 Z$ 9.000.000,00
Z$ 9.000.000,00 Ñ :0% 5 Z$ 6.:00.000,00

Efrace bc Hmntrgjugáèm 5 Z$ 6.:00.000,00 Ñ 3 5 Z$ 9.000.000,00
j) AH(f) 5 890 / 90 5 9 AH(p) 5 890 / 1: 5 3

GEHZ(f) 5 (33 Ñ Z$ 9.000.000,00) / 9 5 Z$ 33.000.000,00
GEHZ(p) 5 (33 Ñ Z$ 1.:00.000,00) / 3 5 Z$ 17.:00.000,00
Hustm GEHZ 5 Z$ :2.:00.000,00 Ñ 62% 5 Z$ 8.844.000,00
h) Fnælgsc
EH Z$ 89.000.000,00
HGEHZ Z$ 8.844.000,00
Z$ 89.96:.000,00
Xge. F bchgsèm ç vgævcl, pmgs m fuecnm bf efrace bc hmnrgjugáèm img supcrgmr

fm quc f ceprcsf bcgxfræ bc afndfr fm fuecnfr f gemjglgzfáèm efragnfl bfs hmn-
fs f rchcjcr, ecldmrfnbm ms rcsulfbms bf mrafngzfáèm.
3. F Afrbncr
Afrbncr Hmepfny
Hmepfny ifz fuflecnc mbfs fs sufs vcnbfs f prfzm c nèm micrchc
bcshmnm flaue pmr pfafecnm ræpgbm.
F ceprcsf csæ pcnsfnbm ce micrchcr ue bcshmnm bc :% pfrf pfafecnm ce
63 bgfs.
Fuflecnc, m prfzm eçbgm bc rchcjgecnms ç bc 90 bgfs, fs vcnbfs mflgzfe
20.000 ungbfbcs, m prcám bc vcnbf ç bc $ 23,00 f ungbfbc c m husm vfrgævcl ung-
ærgm ç bc $ 89,00.
F ceprcsf cspcrf quc f eubfnáf bms prfzms bc hrçbgm rcsulc ce fuecnm bc
vcnbfs pfrf 2:.000 ungbfbcs, quc 10% bfs vcnbfs scofe pfams hme m bcshmnm
c quc m prfzm eçbgm bc rchcjgecnm hfgf pfrf 80 bgfs. Xcnbm f fxf cxgagbf bc
rcmrnm bf ceprcsf gaufl f :3% ce gnvcsgecnms hme m ecsem rgshm, m bcshmnm
prmpmsm bcvc scr micrchgbm=
Zcspmstfs?
:/63, 90 bgfs låqugbms nmvm PEZ 80
q 20.000 2:.000
p 23
v 89
10% bf vcnbf hme bcshmntm
f) EH 5 :.000 Ñ 7 5 64.000
64.000
j) p(f) 5 (6% Ñ 23 Ñ 20.000)
20.000) 5 64.000
p(p) 5 (:% Ñ 23 Ñ 2:.000) 5 81.400
fuecntm bfs pcrbfs 67.400
h) AH(f) 5 890/90 5 9 AH(p) 5 890/80 5 6:

GEHZ(f) 5 (89 Ñ 20.000)/9 5 :20.000
GEHZ(p) 5 (89 Ñ 2:.000)/6: 5 6:9.000
Fuecntm GEHZ 5 662.000
Hustm GEHZ 5 662.000 Ñ :3% 5 :4.300
b) bcsh 5 (:%
(:% Ñ 10% Ñ 23 Ñ 2:.000) 5 :9.290
c) Fnælgsc
EH 64.000
Pcrbfs (67400)
HGEHZ :4.300
b (:9.290)
Zcsultfbm :20
9. Sef ceprcsf csæ pcnsfnbm
pcnsfnbm ce cnhurfr scu prfzm
prfzm bc hrçbgm
hrçbgm bc 20 pfrf
pfrf 80
80 bgfs,
bgfs,
fhrcbgfnbm quc, ce hmnscquïnhgf bcssf flcrfáèm, m prfzm eçbgm bc rchcjgecnm
bgegnugræ bc 23 pfrf 89 bgfs.
Cspcrf-sc quc fs pcrbfs hme hlgcncs bgegnufe bc 6,3% pfrf 6% bfs vcnbfs.
F ceprcsf csæ fuflecnc vcnbcnbm 6:.000 ungbfbcs, efs fhrcbgf quc, ce
rfzèm bf eubfnáf prmpmsf, fs vcnbfs hfgrèm pfrf 60.000 ungbfbcs.
M prcám ungærgm bc vcnbf ç bc $ 39,00, c m husm vfrgævcl ungærgm ç gaufl f
$ 23,00.
M rcmrnm cxgagbm ce gnvcsgecnms hme m ecsem rgshm ç bc :3%. Fvflgc cssf
bchgsèm c ifáf uef rchmecnbfáèm à ceprcsf.
Zcspmstfs?
PEZ 23 89
pb 6,3% 6%
q 6:.000 60.000
p 39
v 23
g :3%
f) EH 5 :.000 Ñ 66 5 ::.000
::.000
j) p(f) 5 (6,3% Ñ 39 Ñ 6:.000)
6:.000) 5 60.040
p(p) 5 (6% Ñ 39 Ñ 60.000) 5 3.900
Bgicrcnáf pcrbfs 5 2.240
h) AH(f) 5 890/23 5 4 AH(p) 5 890/89 5 60

GEHZ(f) 5 (23 Ñ 6:.000)/4 5 91.300
GEHZ(p) 5 (23 Ñ 60.000)/60 5 23.000
Bgicrcnáf ::.300
HGEHZ 5 ::.300 Ñ :3% 5 3.9:3
b) Fnælgsc
EH (::.000)
Pcrbfs 2.240
HGEHZ 3.9:3
Zcsultfbm (66.473)
Nèm ç uef jmf bchgsèm, pmgs f qucbf bf efrace bc hmnrgjugáèm, prmvmhfbf

pclf bgegnugáèm bfs vcnbfs, nèm img hmepcnsfbf pclm afndm mjgbm hme m gnvcs-
gecnm bf ecnmr gemjglgzfáèm bfs hmnfs f rchcjcr, jce hmem f bgegnugáèm bfs
pcrbfs hme hlgcncs, ficfnbm ncafgvfecnc ms rcsulfbms bf ceprcsf.
1. F cacnhy ua cpfgr
cpfgr Hmepfny
Hmepfny csæ bchgbgnbm
bchgbgnbm sc bcvc mu nèm rclfxfr scus pf-
pf-
brócs bc hrçbgm.
F ceprcsf hmnscrf 1: egl fpccs pmr fnm, f ue prcám ungærgm eçbgm bc
$ 8:,00.
Fs pcrbfs hme hlgcncs rcprcscnfe 6% bfs vcnbfs, m prfzm eçbgm bc rchcjg-
ecnm ç bc 20 bgfs c m husm vfrgævcl ungærgm ç gaufl f $ :4,00.
F cacnhy cspcrf quc, hfsm rclfxc scus pfbrócs bc hrçbgm, m prfzm eçbgm bc
rchcjgecnm sujf pfrf 24 bgfs c prcvï quc fs pcrbfs hme hlgcncs hrcshcrèm pfrf
6,3% bfs vcnbfs.
Csfs, pmrçe, fuecnfrèm ce 2 egl hmnscrms pmr fnm.
Xupmnbm quc f ceprcsf cndf uef fxf bc rcmrnm cxgagbf bc 62% ce gnvcsg-
ecnms hme m ecsem rgshm, m quc vmhï rchmecnbfrgf à cacnhy=
Ssc suf fnælgsc pfrf ousgﬆhfr suf rcspmsf.
Zcspmstfs?
q 1:.000 + 2.000
p 8:
v :4
pb 6% 6,3%
PEZ 20 24
g 62%
f) EH 5 2.000 Ñ 2 5 69.000
69.000
j) p(f) 5 (6% Ñ 8: Ñ 1:.000)
1:.000) 5 :8.020
p(p) 5 (6,3% Ñ 8: Ñ 1:.000) 5 89.240
bgicrcnáf 5 68.220
h) AH(f) 5 890/20 5 7 AH(p) 5 890/24 5 1,3

GEHZ(f) 5 (:4 Ñ 1:.000)/7 5 ::2.000
GEHZ(p) 5 (:4 Ñ 19.000)/1,3 5 :48.188
Bgicrcnáf 5 37.188
HGEHZ 5 37.188 Ñ 62% 5 4.898
b) Fnælgsc
EH 69.000
Pcrbfs (68.220)
HGEHZ ( 4.898)
Zcsultfbm ( 3.408)
Nèm ç uef jmf bchgsèm, pmgs m fuecnm bf efrace bc hmnrgjugáèm nèm img
suﬆhgcnc pfrf hmepcnsfr m fhrçshgem bm husm efragnfl bc hmnfs f rchcjcr c bfs
pcrbfs, bgegnugnbm m rcsulfbm bf ceprcsf.
4. Vufnbm uef ceprcsf csæ fnflgsfnbm f nchcssgbfbc bc gnvcsgecnm ce hfpgfl
bc agrm, bcvc ifzcr suf hlfssgﬆhfáèm ce hfpgfl bc agrm pcrefncnc (ﬆxm) c sfzmnfl
(vfrgævcl).
Jflfnám Pftrgemng
Pftrgemngfl
fl Ce Z$
FRGYM PFXXGYM
Ftgvm Hgrhulfntc 21.000,00 Pfssgvm Hgrhulfntc 80.000,00
Hfgxf 3.000,00 Imrnchcbmrcs :0.000,00
Buplghftfs f Zchcjcr 83.000,00 Xflærgms f Pfafr 60.000,00
Cstmquc 6:.000,00 Pfssgvm Nèm Hgrhulfntc 80.000,00
Ftgvm Nèm Hgrhulfntc 98.000,00 Pftrgeòngm Låqugbm 30.000,00
RMRFL BM FRGYM 660.000,00 RMRFL BM PFXXGYM 660.000,00
Gnimrefáócs fbghgmnfgs rclfgvfs fm ecsem cxcrhåhgm smhgfl?

• vmluec bc vcnbfs $ 20.000,00, scnbm $ 80.000,00 f prfzm c m rcsfnc à
vgsf;
• prfzm eçbgm bc rchcjgecnm? :9 bgfs;
•
csmquc eångem pfrf efncr f ceprcsf ce mpcrfáèm nmrefl? 63 bgfs bc
vcnbfs (f prcám bc husm);
• pcrhcnface bm husm bc prmbuáèm ce rclfáèm fm prcám bc vcnbf? 90%;
• vmluec eångem bc hfgxf cxgagbm pclfs
pclfs fgvgbfbcs bf ceprcsf
ceprcsf (pfrf pcråmbms
pcråmbms
bc 60 bgfs bc bcscejmlsms)? $ 8.300,00.
Hmnsgbcrfnbm cxhlusgvfecnc fs gnimrefáócs fhgef, fbmfnbm m fnm hmecrhgfl
nms hælhulms, m emnfnc bc hfpgfl bc agrm sfzmnfl fpurfbm ç?
f) $ 6.300,00.
j) $ 2.000,00.
h) Z$ 3.300,00.
b) $ 84.000,00.
c) $ 26.300,00.
Xmluáèm?
Hfgxf? Z$ 8.300,00 pmr 60 bgfs
Buplghftfs f rchcjcr? Z$ 80.000,00 Ñ :9 bgfs / 80 bgfs 5 Z$ :9.000,00
Cstmquc? (Z$ 20.000,00 Ñ 90%) Ñ 63 bgfs / 80 bgfs 5 Z$ 6:.000,00
Hfpgtfl pcrefncntc 5 Z$ 8.300,00 + Z$ :9.000,00 + Z$ 6:.000,00 5 Z$ 26.300,00
Hfpgtfl bc agrm sfzmnfl 5 Ftgvm hgrhulfntc ‘ Hfpgtfl pcrefncntc
Hfpgtfl bc agrm sfzmnfl 5 Z$ 21.000,00 ‘ Z$ 26.300,00 5 Z$ 3.300,00
7. Mjscrvc ms bfbms, ce rcfgs, rcicrcncs fm cxcrhåhgm bc :063?
Hfgxf c Jfnhms
• $ 6:3.000,00
Husm bfs Ecrhfbmrgfs Ycnbgbfs
• $ 6.801.330,00
Buplghffs f chcjcr
• $ 8:2.000,00
Csmqucs
• $ :14.000,00
Pfssgvm Hgrhulfnc
• $ 363.000,00
Ycnbfs bm Pcråmbm
• $ :.666.000,00
Hmnsgbcrfnbm cxhlusgvfecnc fs gnimrefáócs fhgef, m Prfzm Eçbgm bc chcjg-
ecnm bc Ycnbfs (PEY) rcicrcnc smecnc f csc cxcrhåhgm smhgfl, ce bgfs, sce
frrcbmnbfecnm c bcsprczfnbm mbfs fs hfsfs bchgefgs, scræ?
(Bfbm? hmnsgbcrfr nms hælhulms m fnm hmecrhgfl)

f) :2 bgfs.
j) 82 bgfs.
h) 23 bgfs.
b) 33 bgfs.
c) 19 bgfs.
Xmluáèm?
HFGTF C JFNHMX Z$ 6:3.000,00
HSXRM BFX ECZHFBMZG
ECZHFBMZGFXFX YCNBGBFX Z$ 6.801.330,00
BSPLGHFRRFX F ZCHCJCZ
BSPLGHF Z$ 8:2.000,00
CXRMVSCX Z$ :14.000,00
PFXXGYM HGZHSLFNRC Z$ 363.000,00
YCNBFX BM PCZÅMBM Z$ :.666.000,00
PEZY 5 890 Ñ Z$ 8:2.000,00 / Z$ :.666.000,00 5 33,:3 BGFX

60. F Hgf. Fefzmnfs
Fefzmnfs X.F. fprcscnmu fs gnimrefáócs f scaugr.
Clcecntms / Fnms :0T2 :0T3

Ftgvm Hgrhulfntc Z$ 641.398,00 Z$ :83.916,00
Pfssgvm Hgrhulfntc Z$ 692.6:4,00 Z$ :0:.237,00
Hmnsgbcrfnbm
hulfnc cxhlusgvfecnc
Låqugbm (HHL) ce :0T3,fs
cegnimrefáócs fhgef,
rclfáèm f :0T2, ç? f vfrgfáèm bm Hfpgfl Hgr-
f) $ 4.604,00.
j) $ 4.886,00.
b) Z$ 7.111,00.
b) $ :8.283,00.
c) $ 88.:6:,00.
Xmluáèm?
CLCECNRMX/FNMX :0T2 :0T3

FRGYM HGZHSLFNRC 641.398,00 :83.916,00
PFXXGYM HGZHSLFNRC 692.6:4,00 :0:.237,00

HHL :8.283,00 88.:6:,00
YFZGFÁÈM 5 HHL :0T3 ‘ HHL :0T2 7.111,00
66. Sef bfs bchgsócs

bchgsócs efgs rclcvfncs qufnbm
qufnbm sc rff bf pmlåghf
pmlåghf bc hfpgfl bc agrm bc
uef ceprcsf ç f bchgsèm bc hmem ms fgvms hmrrcncs bcvce scr ﬆnfnhgfbms. Bgs-
sm ç pmssåvcl bcrgvfr scgs pmssåvcgs csruurfs ﬆnfnhcgrfs, hmnimrec prmpmsm pmr
Ilcurgc, Kcdby c Jlfnh (:008) c Fssfi Ncm c gjÿrhgm Xglvf (:00:).
Cstruturf Hfpgtfl Hgrhulfntc Nchcssgbfbc bc Rcsmurfrgf ‘ R

Låqugbm ‘ HHL Gnvcstgecntm ce Agrm ‘ NGA
Gnvcstgecntm
G + - +
GG + + +
GGG + + ‘
GY ‘ + ‘
Y ‘ ‘ ‘
Y ‘ ‘ +
Imntc? FXXFI NCRM, F.; RGJßZHGM XGLYF, H. F. Fbegngstrfáèm bm hfpgtfl bc agrm. 8 cb. Xèm Pfulm? Ftlfs, :00:.
ILCSZGCR,, E.; KCDBW
ILCSZGCR K CDBW,, Z.; JLFNH, A. Embclm Ilcurgct? f bgnêeghf infnhcgrf bfs ceprcsfs jrfsglcgrfs?
ue eçtmbm bc fnælgsc, mráfecntm c plfncofecntm infnhcgrm. Jclm Dmrgzmntc? Hfepus, :008.
Hme jfsc nfs csruurfs ﬆnfnhcgrfs fprcscnfbfs, fvflgc fs fﬆrefáócs fjfgxm.
G ‘ Mrafngzfáócs quc cxgjce csruurf bm gpm G csèm ce cxhclcnc sgufáèm ﬆnfn-

hcgrf ce rfzèm bm clcvfbm nåvcl bc lgqugbcz prfghfbm, pmgs ïe rchursms pcrefncn-
cs fplghfbms nm Fgvm Hgrhulfnc.
GG ‘ Mrafngzfáócs quc cxgjce csruurf bm gpm GY csèm ce sgufáèm ﬆnfnhcgrf
hmnimrævcl, cejmrf cndfe sflbm bc csmurfrgf ncafgvm ce bchmrrïnhgf bf nchcs-
sgbfbc bc hfpfáèm bc rchursms bc lmnam prfzm pfrf gnvcsgecnm nm HHL.
GGG ‘ Mrafngzfáócs quc cxgjce csruurf bm gpm Y csèm ce uef sgufáèm ce quc
rchursms bc hurm prfzm ﬆnfnhcgrms c mpcrfhgmnfgs ﬆnfnhgfe gnvcsgecnms bc
efgmr prfzm, m quc cvgbcnhgf uef csruurf gnfbcqufbf bc acsèm ﬆnfnhcgrf bc

hfpgfl bc agrm.
Ç hmrrcm m quc sc fﬆref ce?
f) GG, fpcnfs.
j) GGG, fpcnfs.
h) G c GG, fpcnfs.
b) G c GGG, fpcnfs.
c) G, GG c GGG.
6:. F ceprcsf Agrm Flm Lbf. prccnbc fuecnfr sufs vcnbfs f prfzm pfrf efncr
sufs vcnbfs mfgs bc :0T3 gaufgs às bc :0T2.
Ce :0T2, m vflmr mfl bfs vcnbfs img bc $ 6.400.000,00, hmnsgbcrfnbm ue
fnm hmecrhgfl bc 890 bgfs c quc f ceprcsf mpcrmu hme ue prfzm eçbgm bc rchcjg-
ecnm bc vcnbfs bc 80 bgfs.
Pfrf flhfnáfr cssc mjocgvm, f ceprcsf cræ quc feplgfr pfrf 8: bgfs m prfzm
eçbgm bc rchcjgecnm bc vcnbfs.
Bcssc embm, m vflmr bfs Buplghffs f chcjcr, ce 80 bc bczcejrm bc :0T3,
bcvc scr?
f) $ 39.:30,00.
j) $ 90.000,00.
h) $ 669.:30,00.
b) $ 630.000,00.
c) Z$ 690.000,00.
Xmluáèm?
Yflmr tmtfl bfs vcnbfs/:062 5 Z$ 6.400.000,00
Yflmr
Ycnbf pmr bgf 5 Z$ 3.000,00
PEZ ce :063 > 8: bgfs
Yflmr buplghftfs f rchcjcr/:0T3 5 Z$ 6.400.000,00 / 890 bgfs 5 Z$ 3.000,00 Ñ 8: bgfs 5

Yflmr
Z$ 690.000,00

PDF Questoes Resolvidas - Compress

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

PDF Questoes Resolvidas - Compress

Uploaded by

Copyright:

Available Formats

Xglvgm Fpfrchgbm Hrcpflbg

Augldcrec Xgeócs Hrcpflbg

FRSFLG_FBF BC FHMZBM HME FX LCAGXLFÁÓCX

HMNRCEPLF M PZMAZFEF BM CTFEC BC

FRGYM :0T6 ce Z$ :0T: ce Z$ PFXXGYM :0T6 ce Z$ :0T: ce Z$

Hfpgtfl Hgrhulfntc Låqugbm (HHL)

Lgqugbcz Hmrrcntc (LH)

F flcrnfgvf HMCF ce rclfáèm à vfrgfáèm bm Hfpgfl Hgrhulfnc Låqugbm bf

b) F ceprcsf cvc uef vfrgfáèm ncafgvf nm Hfpgfl Hgrhulfnc Låqugbm nm emn-

Yfrgfáèm bm Hfpgtfl bc Agrm

3. Sef ceprcsf pmssug fs scaugncs gnimrefáócs cxrfåbfs bc scu Jflfnám Pfrgem-

F fnælgsc HMCF ce rclfáèm à cnfjglgbfbc bms Hfpgfgs mfgs, nms rcspch-

Zcntfjglgbfbc 5 Luhrm Låqugbm / Pftrgeòngm Låqugbm

1. M hmntrmllcr bf Hgf. Nmrbcsc X.F., fm clfjmrfr f fnælgsc bfs bcemnsrfáócs hmnæ-

Ce vgsf bgssm, hmnhlugu quc?

j) f ceprcsf nèm cræ hmem pfafr scus

Hfpgtfl hgrhulfntc låqugbm 8.040

Ånbghc bc Lgqugbcz Acrfl (GLA) 6,9

Pfssgvm Hgrhulfntc 5 Pfssgvm tmtfl (‘) (PL + PCLP)

Ftgvm Hgrhulfntc 5 Pfssgvm Hgrhulfntc + Hfpgtfl Hgrhulfntc Låqugbm

Lgqugbcz Acrfl 5 (FH + FZLP) / (PH + PCLP) 5 6,9

Mutrfs fltcrnftgvfs bc bctcregnfáèm bm hfpgtfl hgrhulfntc prøprgm?

6. Flçe bms Xgscefs bc Gnimrefáèm

(Lcg bfs X.Fs.),

cnbm ce vgsf quc m Bcpfrfecnm bc Ycnbfs lcvfnmu ue ecrhfbm bc

Hmlmhfnbm-sc ce mrbce hrcshcnc bc husms mfgs ms bgvcrsms gpms bc rfns-

Hmnubm, f fpurfáèm bm husm bms prmbums hmngnumu scnbm rcflgzfbf, prfghf-

“M bgrctmr ignfnhcgrm (HIM ‘ Hdgc Ignfnhgfl Mghcr) sc pmsghgmnf cnrc fs mpcrf-

6:. F ceprcsf Irfnhf

GRCNX Hgntms Jmlsfs Rmtfl

Prcmhupfbms hme m bcscepcndm bf ceprcsf, scus acsmrcs csèm hmnsgbc-

Prmbutm Vufntgbfbc % Hustm Igxm

Prmbutm Hgntms Jmlsfs Rmtfl

HI Hmeuns 90.000,00 20.000,00 600.000,00

j) Efrace Bgrcf mfl?

h) Gepfhm bf rcgrfbf bm prmbum hgnm?

Xce m hgnm f ceprcsf cræ 9,91% bc rcbuáèm nf Efrace Bgrcf bc Hmnrgjugáèm.

68. F Gnbÿsrgf Ecflÿraghf Xce

Eèm bc mjrf bgrctf Z$ 80.000 Z$ 8

Cssf ceprcsf rchcjc uef prmpmsf bc hmeprfr f pcáf bgrcfecnc bc ue

Hustms Igxms 5 Z$ 600.000,00 Ñ 20% 5 Z$ 20.000,00

62. Sef smhgcbfbc gnbusrgfl

Hustm gnbgrctm bc prmbuáèm hmeue fms bmgs prmbutms

Murms bfbms hmlcfbms nm pcråmbm?

• F ceprcsf uglgzf m hrgçrgm bc bcpfrfecnflgzfáèm

Hmnsgbcrfnbm quc f ceprcsf prmbuzgu nm pcråmbm 60.000 hfláfs, m husm bc

Flmhfnbm ms HGIs à prmbuáèm bfs hfláfs, hmnimrec

Rmtfl HGIs Z$ 2.006,00

Hælhulm bm Husm bc Prmbuáèm Sngærgm bf hfláf?

Hustm Rmtfl bf Prmbuáèm 5 Z$ 680.006,00

Vufbrm 6 ‘ Bgicrcnáfs mpcrfhgmnfgs c tchnmløaghfs

huomM bgrcmr fbegngsrfgvm-ﬆnfnhcgrm

Vufbrm : ‘ Bcemnstrfáócs bms rcsultfbms bf Hmepfndgf Cxceplm c bf

Hgf. Cxceplm Hgf. Embclm

(ce Z$ egl) Ycrtghfl (ce Z$ egl) Ycrtghfl

(+) GZ bgicrgbm 6.047 6% 0 0%

f) F pfrgr bf fnælgsc vcrghfl hmepfrfgvf,

83% bm ifurfecnm c f bf Hgf. Embclm ç bc :%, c quc ms prfzms bc hmeprf

c bc vcnbf c fs hmnbgáócs bc pfafecnm sèm sgeglfrcs, m quc bcvc scr rchm-

• rcbuáèm bfs bcvmluáócs;

geplfnfáèm bc ue Xgscef Gncarfbm bc Acsèm (CP).

f) vcnbcr scrvgáms bc hmnsulmrgf.