CNSFS _WNCUKCFS EH DWNCCKFANBKHAUF UWKGXUNWKF

K. _WKBHW CNSF

Drncckfanbkhatf eh Ehuen Urkgutnrkn

Xa cfatrkguyhath ln ehjnef eh cnach`nr h` Kbpuhstf Mhahrn` n `ns Thatns

cfrrhs
cfrrhspfa
pfaekh
ekhath
ath n` bhs eh shshtkh
tkhbgr
bgrhh eh >;;
>;;;,
;, cubp`k
cubp`khae
haef
f cf
cfa
a tfe
tfefs
fs `fs
rhquksktfs prhvkstfs pfr `n Whsf`uckóa eh Suphrkathaehackn Aº ?<;-;;/SXANU,
sf`kcktn Drncckfanbkhatf Urkgutnrkf h` >7 eh hahrf eh 7???.
Cnrncthrâstkcns eh `n Ehuen y h` Drncckfanbkhatf
Thackbkhatf : >4 eh fctugrh eh >;;;.
Bfatf : S/. 7 5??.??
Hbkskóa eh `n Sf`kcktue
e
ehh Drncckfanbkhatf : 7? eh dhgrhrf eh 7???
_hrâfef eh Cuftns : 7<

Ehthrbkanr `ns efs prkbhrns cuftns eh` drncckfanbkhatf, thakhaef ha cuhatn

quh `n Whsf`uckóa duh hbktken h` 7? eh dhgrhrf eh 7???, y quh h` pnmf ehgh
rhn`kznrsh h` 3? eh cnen bhs, `uhmf eh hxpheken ekcln Whsf`uckóa.
Whsf`uckóa.

Whsf`uckóa

N. _rkbhr
_rkbhr _nsf
_nsf .- Hstng`hchr `n ehuen trkgutnrkn lnstn h` bfbhatf eh `n
hbkskóa eh `n Whsf`uckóa eh Drncckfanbkhatf
Kathrhshs Bfrntfrkfs eh` >=.>?.;; n` 3>.>7.;;
S/. 7 5??.?? x (?.?=333% x =4 eâns)
S/. 7 5??.?? x 8.8=3% 2 S/. >33.=8
S/. 7 5??.?? + >33.=8 2 S/. 7 833.=8
Kathrhshs Bfrntfrkfs eh` ?>.?>.7??? n` 7?.?7.7???

S/. 7 833.=8 x (?.?=333% x 8> eâns)

S/. 7 833.=8 x 3.=5?% 2 S/. ;5.=4
S/. 7 833.=8 + ;5.=4 2 S/. 7 47<.8>
G. Shmuaef _nsf .- Hstng`hchr h` kbpfrth eh `n cuftn eh nbfrtkznckóa.
S/. 7 47<.8> / 7< 2 S/. ;3.<<
C. Uhrchr _nsf .- Sh hstng
hstng`hch
`hch h` kbp
kbpfrth
frth eh `fs ka
kathrhs
thrhshs
hs eh `n prkb
prkbhrn
hrn
cuftn.
Kathrhshs Bfrntfrkfs eh` 7>.?7.7??? n` 7;.?7.7???
UKB Whgnjnef :
;?% (7.7) / 3? 2 >.;<% / 3? 2 ?.?44%
S/. 7 47<.8> x ( ?.?44% x ; eâns)
S/. 7 47<.8> x ?.8;5% 2 S/.>8.4>
Uftn` n _nmnr: S/
S/.. ;3
;3.<
.<<
<+>
>8.
8.4>
4> 2 S
S/.
/. >?
>?;.
;.5;
5;
 E. Cunrtf _nsf .- ehthrbkanr h` kbpfrth eh `n shmuaen cuftn:
Kathrhshs Bfrntfrkfs eh` ?>.?3.7??? n` 3?.?3.7???
UKB Whgnjnef :
;?% (7.7%) / 3? 2 >.;<% / 3? 2 ?.?44%
S/. 7 47<.8> - ;3.<< 2 7 835.43
S/. 7 835.43 x (?.?44% x 3? eâns)
S/. 7 835.43 x >.;<% 2 S/. 8?.>;
Uftn` n _nmnr: S/. ;3.<< + 8?.>; 2 S/. >55.?=

KK. SHMXAEF CNSF

Np`nznbkhatf eh Ehuen Urkgutnrkn

Drhath n `n bksbn ehuen eh` cnsf nathrkfr sh sf`kcktn Np`nznbkhatf Urkgutnrkf
lnstn h` 75 eh Bnyf eh 7???.
N. _rkbhr _nsf .- Sh hstng`hch `n ehuen trkgutnrkn lnstn h` bfbhatf eh `n
hbkskóa eh `n Whsf`uckóa eh Np`nznbkhatf:
Kathrhshs Bfrntfrkfs eh` >=.>?.;; n` 3>.>7.;;
S/. 7 5??.?? x (?.?=333% x =4 eâns)
S/. 7 5??.?? x 8.8=3% 2 S/. >33.=8
S/. 7 5??.?? + >33.=8 2 S/. 7 833.=8
Kathrhshs Bfrntfrkfs eh` ?>.?>.7??? n` 7?.?7.7???
S/. 7 833.=8 x (?.?=333% x 8> eâns)
S/. 7 833.=8 x 3.=5?% 2 S/. ;5.=4
S/. 7 833.=8 + ;5.=4 2 S/. 7 47<.8>
G. Shmuaef
Shmuaef _nsf .- Sh hstng`hch h` kbpfrth n pnmnr n` 75 eh bnyf eh
7???.
Kathrhshs Bfrntfrkfs eh` 7>.?7.7??? n` 75.?8.7???
S/. 7 47<.8> x (3.;4%) 2 S/.>?5.?;
Uftn` n _nmnr: S/. 7 47<.8> + >?5.>; 2 S/. 7 =37.=?
KKK. UHWCHW CNSF :
Drncckfanbkhatf eh `n Ehuen Urkgutnrkn
@n hbprhsn WFUH\ S.N. sh hacuhatrn cfbprhaeken ha h` Wëmkbha Mhahrn`
eh` Kbpuhstf n `n Whatn, ha h` hjhrckckf mrnvng`h >;;;. _nrn hdhctfs eh pnmfs n
cuhatn, fptó pfr h` sksthbn eh cfhdkckhaths.
Ha h` bhs eh bnyf eh >;;;, ehgkef n prfg`hbns eh `kqukehz, af puef
hdhctunr h` pnmf n cuhatn, ak `n prhshatnckóa eh `n Ehc`nrnckóa - _nmf cuyf
kbpfrth nschaeân n S/. 7 8?? s sf`kcktnaef
f`kcktnaef h` drncckf
drncckfanbkhatf
anbkhatf eh ekcl
ekcln
n ehuen h`
78 eh ju`kf eh >;;;, skëaef`h ftfrmnen h` 7? eh nmfstf.
Cnrncthrâstkcns eh `n Ehuen y h` Drncckfanbkhatf
Thackbkhatf : >= eh juakf
Bfatf : S/. 7 8??
Hbkskóa eh `n Sf`kcktue
 eh
eh Drncckfanbkhatf : 7? eh nmfstf eh >;;;
_hrâfef eh Cuftns : 8 cuftns (*)
Ehthrbkanr `ns efs prkbhrns cuftns eh drncckfanbkhatf, thakhaef ha cuhatn
quh h` pnmf ehgh hdhctunrsh h` eân 3? eh cnen bhs, `uhmf eh hxpheken ekcln
Whsf`uckóa.
Whsf`uckóa

N. hbkskóa
_rkbhreh
_nsf .- Sh hstng`hch
`n Whsf`uckóa `n ehuen trkgutnrkn lnstn h` bfbhatf eh `n
eh Drncckfanbkhatf.
Kathrhshs Bfrntfrkfs eh` ><.?4.;; n` 7?.?<.;;
S/. 7 8?? x (?.?=333% x 43 eâns)
S/. 7 8?? x 5.47?% 2 S/. >>8.8?
S/. 7 8?? + S/. >>8.8? 2 S/. 7 4>8.8?
(*) Ha `fs pnmfs n cuhatn h` drncckfanbkhatf af puheh hxchehr eh` 3> eh
Ekckhbgrh
G. Shmuaef
Shmuaef _nsf .- Sh hstng`hch `n bu`tn pfr `n af prhshatnckóa eh `n
ehc`nrnckóa (Nrtâcu`f >=4º, Aubhrn` >)
Bu`tn : <?% XKU (<?
(<?%
% x 7 <??)7 75?.??
Ha cnsf eh drncckfanbkhatf sh ncfmh `n ehuen tftn` ska ehrhclf n rhgnjn.

C. `n
Uhrchr _nsf .- Hstng`hchr h` tftn` eh `n ehuen n drncckfanr nctun`kz
dhcln eh `n hbkskóa eh `n sf`kcktue.
nctun`kznef
nef n

Urkgutf
Urkgutf KKasf
asf`ut
`utf
f:74 4>=.
>=.33
33
Bu`tn : 7 75?.??
Bfatf Uftn` : 5 <8=.33
E. Cunrtf _nsf .- Hstng`hchbfs `n cuftn eh nbfrtkznckóa. Ehgkef n quh sh
trntn eh pnmfs n cuhatn af ehghrîa shr `ns cuftns bîs n``î eh` 3> eh
ekckhbgrh.
5 <8=.33 / 8 2 S/. ;=>.5=
H. ^ukatf _nsf .- Ehthrbkanbfs h` kbpfrth eh `n prkbhrn cuftn.
Kathrës Bfrntfrkf Whgnjnef eh` 7>.?<.;; n` 3?.?<.;;
<?% (7.7) / 3? 2 ?.?8;%
S/. 5 <8=.33 x (?.?8;% x >? eâns) 2 S/. 7<.48
Uftn` n _nmnr : S/. ;=>.5= + S/. 7<.48 2 S/. > ???.>7
D. Shxtf _nsf .- Kmun`bhath sh hstng`hch h` kbpfrth eh `n shmuaen cuftn.
Kathrës Bfrntfrkf Whgnjnef :
<? % (7.7) / 3? 2 ?.?8;%
Nctun`kznckóa eh `n ehuen eh` 3>.?<.;; n` 3?.?;.;;
S/. 5 <8=.33 - S/. ;=>.5= 2 S/. 3 <<8.<4
S/. 3 <<8.<4 x (?.?8;% x 3> eâns ) 2 S/. =>.=7
Uftn` n _nmnr : S/. ;=>.5= + S/. =>.=7 2 S/. > ?53.>;

KT. CXNWUF CNSF :

_ëreken eh` drncckfanbkhatf

 Xan hbprhsn ln pnmnef cfa pfsthrkfrkene su cuftn eh drncckfanbkhatf phrekhaef tn`
ghahdkckf h` 78.?<.7???, hsth drncckfanbkhatf `h lngân skef cfachekef ha h` bhs eh
shtkhbgrh eh >;;;. @n ehuen nschaeân ha `n dhcln eh `n phreken n S/.>8 ???.??, h`
cfatrkguyhath ska hsth cfafckbkhatf ehckeh cnach`nr ftrn cuftn h` >8.?;.7??? pfr S/. 3
7??. Sh ehthrbkan `n ehuen trkgutnrkn cfaskehrnaef h` bfatf pnmnef y cnach`îaefsh
hsth h` >3.>?.7???.

SF@XCKFA:
n. Ehuen Urkgutnrkn S/. >8 ???.??
(78.?<.7???)
g. Kathrhshs Bfrntfrkfs
(eh` 78.?<.7??? n` >8.?;.7???)
7? eâns x ?.?=333% 2 >.54=%
S/. >8 ???.?? x >.54=% 77?.?8
c. Ehuen Urkgutnrkn
n` >8.?;.7??? >8 77?.?8
(-) _nmf pnrckn` 3 7??.??
n. Ehuen Ahtn
n` >8.?;.7??? >7 ?7?.?8
n. Kathrhshs Bfrntfrkfs
Bfrntfrkfs n` >3.>?.7???
?.?=333% x 7< eâns 2 7.?83%
S/. >7 ?7?.?8 x 7.?83% 754.==
S/. >7 74=.??

T. ^XKAUF CNSF:

Np`nznbkhatf eh` drncckfanbkhatf

Cnrncthrâstkcns eh `n Ehuen
Thackbkhatf : >8.>>.>;;;
Bfatf : S/. 4,???
Hbkskóa eh Sf`kcktue eh drncckfanbkhatf : >8.?7.7???
_hrâfef eh cuftns : 3?
Eh cfadfrbkene cfa `f hstng`hckef pfr h` kacksf c) eh` Nrtâcu`f 78º ha h` cnsf
eh prkbhr pnmf, `fs kathrhshs sh cn`cu`nrîa ehseh h` eân skmukhath eh `n hbkskóa
eh `n rhsf`uckóa nprfgntfrkn y lnstn `n dhcln eh` prkbhr pnmf.
_fr haeh, h` cî`cu`f eh `n prkbhrn cuftn eh` drncckfanbkhatf np`nznen ehgh
shr eh:
N) _rkbhr _nsf.- Hstng`hchr `n ehuen trkgutnrkn lnstn h` bfbhatf eh `n
hbkskóa eh `n rhsf`uckóa eh np`nznbkhatf eh drncckfanbkhatf:
4??? x ?.?=333% x 54 2 7?7.3; 2 4,7?7.3;
4,7?7.3; x ?.?=333% x 54 2 7?;.77
4,7?7.3; + 7?;.77 2 4,5>>.4>
G) Shmuaef _nsf.- Hstng`hchr h` kbpfrth eh `ns cuftns eh drncckfanbkhatf
n `n dhcln eh `n rhsf`uckóa:
 4,5>>.4> / 3? 2 7>3.=7
C) Uhr
Uhrchr
chr _nsf.
_nsf.-- Hstng`hchr h` kbpfrth n pnmnr h` >8 eh bnyf eh >;;;
(np`nznbkhatf):
4,5>>.4> x ?.?=333% x ;? 2 573.>8
UFUN@ N _NMNW: 7>3.=7 + 573.>8 2 434.<=
E) Cun
Cunrtf
rtf _ns
_nsf.-
f.- Hs
Hstn
tng`
g`hc
hchr
hr h` kb
kbpf
pfrth
rth n pn
pnmn
mnrr cf
cfrrh
rrhsp
spfa
faek
ekha
hath
th n `n
shmuaen cuftn (drncckfanbkhatf):
4,5>>.4> - 7>3.=7 2 4,>;=.=3 x ?.?44% x >4 2 48.58
UFUN@ N _NMNW : 7>3.=7 + 48.58 2 7=;.>=

_WHSCWK_CKFA

CNSF _WNCUKCF Aº >.-

Eurnath h` hjhrckckf >;;3, `n cuftn cfrrhspfaekhath n` bhs eh fctugrh eh`

Kbpuhstf Mhahrn` n `ns Thatns af ln skef ehc`nrnen, hsth lhclf ln skef
ehthct
ehthctnef
nef pfr `n nebnebkak
kakstr
strnck
nckóa.
óa. H` cfa
cfatrkg
trkguyh
uyhath
ath ehs
ehshn
hn cfa
cfafch
fchrr cu
cunae
naef
f
prhscrkgh `n fg`kmnckóa pnrn snghr sk ehgh f af lnchr h` pnmf h` 75.>>.7???

SF@XCKFA
H` Cóekmf Urkgutnrkf ha h` Nrtâcu`f 53º ehthrbkan h` p`nzf eh prhscrkpckóa eh
`n fg`
fg`kmn
kmnckó
ckóa
a trkg
trkgutn
utnrkn
rkn,, pf
pfrr `f cun
cun`,
`, pnr
pnrn
n quk
qukhah
hahs
s af lny
lnyna na prh
prhsha
shatne
tnef
f `n
Ehc`nrnckóa Jurnen h` p`nzf hs eh 4 nþfs.
H` cóbputf, pnrn tn` hdhctf, sh hacuhatrn ugkcnef ha h` Nrtâcu`f 55º eh `n
bksbn afrbn, aubhrn` 7:
‐Ehseh h` uaf ( > ) eh hahrf skmukhath n `n dhcln ha quh `n fg`kmnckóa shn
hxkmk
hx kmkg`h
g`h,, rhs
rhsphc
phctf
tf eh trktrkgut
gutfs
fs qu
quh
h ehg
ehgna
na sh
shrr eh
ehthr
thrbka
bkanef
nefs s pfr h` ehuefr
ehuefr
trkgutnrkf af cfbprhaekefs ha h` kacksf nathrkfr‒.
(Urkgutfs nutf`kqukenefs pfr h` cfatrkguyhath)
_nrn hdhctfs eh` Kbpuhstf
Kbpuhstf Mhahrn` n `ns Thatns `n hxkmkg
hxkmkgk`kene
k`kene sh prfeuch n`
eân skmukhath eh` vhackbkhatf prhvkstf pfr @hy.
Thackbkhatf K.M.T. : 7?.>>.;3
Hxkmkgk`kene : 7>.>>.;3
Ehthrbkanckóa eh `n dhcln eh prhscrkpckóa:
 @n fg`kmnckóa eh ekclf pnmf yn prhscrkgkó n` 75.>>.7???, pfr `f tnatf, af sh
hacuhatrn fg`kmnef n hdhctunr h` pnmf eh` trkgutf, puhstf quh `n prhscrkpckóa sh
ekf h` 3>.>7.>;;<.

CNSF _WNCUKCF Aº 7.-

Xa cfatrkguyhath prhstn shrvkckfs eurnath h` nþf >;;5, fcurrkhaef quh ha h`
nþf
nþf >;
>;;8
;8 af cucubp
bp`h
`h cf
cfaa hd
hdhc
hctu
tunr
nr `n `kqu
`kquke
kenc
nckó
kóa
a na
naun
un`` pf
pfrr What
Whatn
n eh 5t
5tn.
n.

Cnthmfrân
ehthcckóa eh (prhshatnef `n ehc`nrnckóa),
su kadrncckóa9 pfr `f cun`, n af ln rhckgkef
`n dhcln cfbuakcnckóa
3?.?5.7??? sfgrh `n
qukhrh ehthrbkanr
sk h` trkgutf kbpnmf ln prhscrktf:

SF@XCKFA
@n afrbn shþn`n quh `n prhscrkpckóa eh `n ehuen trkgutnrkn, nsâ cfbf, `n
ncck
ncckóa
óa pnpnrn
rn hx
hxkm
kmkr
kr su pn
pnmf
mf y np np`k
`kcn
cnrr sn
snac
ackf
kfah
ahs
s pr
prhs
hscr
crkg
kgh
h n `f
`fs
s 5 nþnþfs
fs
(prhshatnen `n ehc`nrnckóa).
Sh ehthrbkan h` cóbputf prhscrkptfrkf thakhaef ha cuhatn h` Nrtâcu`f 55º,
aubhrn` >:
‐Ehseh h` uaf ( > ) eh hahrf eh` nþf skmukhath n `n dhcln ha quh vhach h`
p`nzf pnrn `n prhshatnckóa eh `n Ehc`nrnckóa Naun` rhsphctkvn‒.
Ha hsth aubhrn` sh kehatkdkcn `ns Ehc`nrnckfahs Jurnens tnatf eh phrsfans
anturn`hs (Whatns eh _rkbhrn, Shmuaen, Cunrtn y ^ukatn Cnthmfrân) cfbf eh
`ns phr
phrsfa
sfansns jur
jurâek
âekcns
cns (Uh
(Uhrch
rchrn
rn Cn
Cnthm
thmfrâ
frân)
n) cuy
cuyn
n dhc
dhcln
ln eh vha
vhackb
ckbkha
khatf
tf hs
hstng`hcken pfr `n nebkakstrnckóa n` nþf skmukhath eh` hjhrckckf n ehc`nrnr ha h`
cun` kakckn su hxkmkgk`kene.
Thackbkhatf Ehc`nrnckóa Naun` : 3> eh bnrzf eh >;;8
Hxkmkgk`kene : > eh ngrk` eh >;;8
Ehthrbkanckóa eh `n dhcln eh prhscrkpckóa:

Hdhctunef h` cóbputf sh vhrkdkcn `n prhscrkpckóa eh` pnmf eh `n ehuen y ftrns

ncckfahs cfbf `n ehthrbkanckóa eh `n fg`kmnckóa trkgutnrkn n` 3>.>7.>;;;. _fr `f
cun`, n` cfatrkguyhath af sh `h puheh hxkmkr ekclf pnmf h` 3?.?5.7???.

KAUHWWX_CKFA EH @N _WHSCWK_CKFA

CNSF _WNCUKCF Aº >.-

Xan hbprhsn ugkcnen ha h` Wëmkbha Hsphckn` rhckgh uan Whsf`uckóa eh
bu`tn h` >= eh fctugrh eh >;;= pfr h` phrâfef bnrzf eh >;;4 n` af lnghr
prhshatnef `n Ehc`nrnckóa Jurnen. H` cfatrkguyhath ehshn cfadkrbnr sk ekcln
fg`kmnckóa af ln prhscrktf pnrn hdhctunr h` pnmf cfrrhspfaekhath h` >8 eh hahrf
eh 7???.

SF@XCKFA
H` Nrtâcu`f 53º eh` Cóekmf Urkgutnrkf ln afrbnef sfgrh `n prhscrkpckóa pnrn
`n ehthrbkanckóa eh `n ehuen trkgutnrkn9 nsâ cfbf tnbgkëa, sfgrh `n hxkmkgk`kene

eh`
cnsfspnmf
quhyaf
np`kcnckóa eh `n
sh prhshatn `ns snackfahsrhsphctkvn.
ehc`nrnckóa enaef ua phrâfef eh 4 nþfs ha `fs
Ha h` cnsf prhshatn sh ln enef `n ‐Kathrrupckóa eh `n prhscrkpckóa‒, quh sh
justkdkcn pfr np`kcnckóa eh` Nrtâcu`f 58º, h` cun` shþn`n cfbf cnusn: ‐@n
aftkdkcnckóa eh `n rhsf`uckóa eh ehthrbkanckóa f eh bu`tn‒.

Cóbputf eh` _`nzf _rhscrkptfrkf

_rhscrkptfrkf
Kakckn`bhath, `n hbprhsn lngân hdhctunef h` cóbputf pnrn hdhctfs eh `n
prhscrkpckóa n pnrtkr eh` > eh hahrf eh >;;= (shmúa shþn`n h` Nrtâcu`f 55º kacksf
7). _hrf ehgkef n `n aftkdkcnckóa eh `n Whsf`uckóa eh Bu`tn sh prfeuch `n
kathrrupckóa eh `n prhscrkpckóa h` >= eh fctugrh eh >;;= enaef kakckf n ua
auhvf cóbputf pnrn h` p`nzf prhscrkptfrkf quh sh tfbnrî ha cuhatn n pnrtkr eh`
>< eh fctugrh eh > ;;=.
Dhcln eh Whsf`uckóa eh Bu`tn : >=.>?.>;;=
Ehthrbkanckóa eh `n dhcln eh prhscrkpckóa

H` auhvf cóbputf eh` p`nzf prhscrkptfrkf dkan`kznrî h` >< eh fctugrh eh 7??3

cfa `f cun` sh enrî pfr thrbkanef `n hxkmkgk`kene eh` pnmf y np`kcnckóa eh
snack
snackfah
fahs.
s. _fr `f tna
tnatf,
tf, `n eht
ehthrb
hrbkan
kanckó
ckóa
a eh `n ehu
ehuen
en hst
hstng`
ng`hck
hcken
en pfr `n
Whsf`uckóa eh Bu`tn rhckgken h` >= eh fctugrh, ehgh shr cnach`nen.

CNSF _WNCUKCF Aº 7.-

Ha h` hjhrckckf >;;5 ua cfatrkguyhath eh` Kbpuhstf Mhahrn` n `ns Thatns af
lkzf hdhctkvf h` pnmf eh `n cuftn cfrrhspfaekhath n` bhs eh juakf cubp`khaef
cfa `n prhshatnckóa eh `n Ehc`nrnckóa Jurnen eh ekclf phrâfef. Nehbîs, ln
rhckgkef uan Whsf`uckóa eh Bu`tn h` >8 eh bnyf eh` hjhrckckf >;;8 pfr ekcln
ehuen.

SF@XCKFA
Enef quh h` cfatrkguyhath af ln hdhctunef h` pnmf eh `n ehuen phrf sk
prhshatn `n Ehc`nrnckóa Jurnen, h` p`nzf prhscrkptfrkf sh enrî shmúa hstns
cnrn
cnrnct
cthr
hrâs
âstk
tkcn
cns
s n `fs
`fs 5 nþ
nþfs
fs,, cf
cfa
a `f cu
cun`
n`,, `n ne
nebka
bkaks
kstrn
trnck
ckóa
óa yn af pu
puhe
heh
h
ehthrbkanr `n ehuen trkgutnrkn, ak hxkmkr su pnmf y np`kcnr snackfahs (Nrtâcu`f
53º eh` Cóekmf Urkgutnrkf).

Cóbputf eh` _`nzf _rhscrkptfrkf

_rhscrkptfrkf
Ehgkef, n `n ``hmnen eh `n Whsf`uckóa eh Bu`tn, h` cóbputf kakcknef h` > eh
hahr
hahrff eh >;>;;8
;8 qu
quhe
henn kath
kathrr
rrub
ubpk
pkef
ef n` >8 eh bnbnyf
yf eh >;
>;;8
;8 pf
pfrr ek
ekc
cln
aftkdkcnckóa (shmúa nrtâcu`f 58º), hsth lhclf prfeuch h` cóbputf eh ua auhvf

p`nzf prhscrkptfrkfpuheh
`n nebkakstrnckóa cuyn lnchr
dhcln kakckn`
hdhctkvfhsh`h`cfgrf
>4 ehybnyf eh >;;8,
`n snackóa n pnrtkr eh` cun`
rhsphctkvn.
Dhcln eh Whsf`uckóa eh Bu`tn : >8 eh bnyf eh >;;8
Dhcln eh Hxkmkgk`kene : >4 eh bnyf eh >;;8
Ehthrbkanckóa eh `n dhcln eh prhscrkpckóa:

Ha hsth auhvf cóbputf eh` p`nzf prhscrkptfrkf, h` cfatrkguyhath n phrekef h`

tkhbpf trnascurrkef eh` > eh hahrf n` >8 eh bnyf eh >;;8 pnrn hdhctfs eh `n
prhscrkpckóa.

SXS_HASKFA EH @N _WHSCWK_CKFA

Xan hbprhsn
hbprhsn ehe
ehekcn
kcnen
en n `n bna
bnaudn
udnctu
cturn,
rn, ln ehj
ehjnef
nef eh pnm
pnmnr
nr `n cuf
cuftn
tn
cfrrhs
cfrrhspfa
pfaekh
ekhath
ath n` bh
bhss eh jua
juakf
kf eh >;;
>;;== prh
prhsh
shatn
atnef
ef eh
ehc`n
c`nrnc
rnckóa
kóa Jur
Jurnen
nen
(vhackbkhatf: >8/?=) pfr Whatn eh Uhrchrn Cnthmfrân (WHW), rhckgkhaef uan

Whsf`uckóa
prfchsf eh Bu`tn h` >8
eh rhc`nbnckóa h` eh ekckhbgrh
7 eh eh` bksbf
ngrk` eh >;;< nþf,
quh sh pfr `f h`
rhsuh`vh cun`
eânprhshatn ua
78 eh juakf
eh >;;<. Sh rhqukhrh hstng`hchr h` cóbputf y h` tkhbpf ha h` cun` h` trkgutf
prhscrkgkrî eh ncuhref n `ns ncckfahs tfbnens.

SF@XCKFA
Kakckn`bhath, sh ln rhn`kznef h` cóbputf eh` p`nzf prhscrkptfrkf n pnrtkr eh` >
eh hahahr
hrf
f eh >;
>;;<
;< (hst
(hstng
ng`h
`hck
ckef
ef ha h` Nr
Nrtâ
tâcu
cu`f
`f 55º
55º aubh
aubhrnrn`` 7 eh
eh`` có
cóek
ekmf
mf
Urkgutnrkf) cuyf p`nzf dkan`kznrân n `fs 5 nþfs ehgkef n quh h` cfatrkguyhath
cubp`kó cfa `n Ehc`nrnckóa eh `n Ehuen.
Shmukenbhath, `n hbprhsn rhckgh h` >8.>7.;= `n Whsf`uckóa eh Bu`tn quh
prfeuch `n kathrrupckóa eh `n prhscrkpckóa, cfa `f cun`, h` cóbputf eh` p`nzf
prhscrkptfrkf sh kakckn eh auhvf h` >4.>7.;= (Nrtâcu`f 55º kacksf n).

H` cf
cfat
atrk
rkgu
guyh
yhat
ath
h ln prhs
prhsha
hatn
tnef
ef h` 7 eh ng
ngrk
rk`` eh >;
>;;<
;< ua prprfc
fchs
hsf
f eh
Whc`nb
Whc`nbnc
nckó
kóa a na
nath
th `n ne
nebk
bkak
akst
strn
rnck
ckóa
óa qu
quh
h fr
frkm
kmka
kan n `n Su
Susp
spha
hask
skóa
óa eh `n
_rhscrkpckóa (Nrtâcu`f 54º kacksf n)9 `n cun`, sh rhsuh`vh h` 78 eh bnyf eh`
bksbf nþf. N pnrtkr eh` eân skmukhath sh prfshmukrî cfa h` cóbputf kakcknef h`
>4.>7.;=
Dhcln eh Whsf`uckóa eh `n Bu`tn : >8.>7.;=
Kakckf eh` _rfchsf eh Whc`nbnckóa : ?7.?5.;<
Dkan`kznckóa eh` _rfchsf eh Whc`nbnckóa : 78.?4.;<
Ehthrbkanckóa eh `n dhcln eh prhscrkpckóa

@n prhscrkpckóa ehgkef n` prfchsf prhshatnef pfr `n hbprhsn sh enrî h` >?

eh bnrzf eh 7 ??7, h``f pfr quh `fs >?< eâns eh` >4.>7.;= n` ?7.?5.;= af sh
lna phrekef cu`bkanef h` nþf prhscrkptfrkf ha tn` dhcln.

CNSFS _WNCUKCFS EH
_WHSXACKFAHS

_WHSXACKFA EH THAUNS F KAMWHSFS _FW FBKSKFA HA H@ WHMKSUWF

EH THAUNS F KAMWHSFS

@n nebkakstrnckóa trkgutnrkn ln rhn`kznef uan dkscn`kznckóa sfgrh `fs kamrhsfs

fgthak
fgthakefs
efs pf
pfrr uan hbp
hbprhs
rhsn
n ha h` hjhhjhrck
rckckf
ckf >;;
>;;;,
;, ehthrb
ehthrbkaî
kaîaef
aefsh
sh n`m
n`muan
uans
s
fbkskfahs ha `ns vhatns ehc`nrnens. @n dkscn`kznckóa hs rhn`kznen h` >8.?3.7???
Bfatfs cfrrhspfaekhaths n `ns vhatns hdhctunens ha h` hjhrckckf >;;;

BHSHS BFAUF BFAUF EKDHWHACKNS

EHC@NWNEFDKSCN@KZNEF
Hahrf 78,??? 7<,??? 3,???
Dhgrhrf 7?,3?? 7?,3?? V.V
Bnrzf 7=,3?? 37,??? 5,=??
Ngrk` 74,7?? 74,7?? V.V
Bnyf 35,??? 3=,7?? 3,7??
Juakf 3?,=?? 33,575 7,=75
Ju`kf 38,35? 3<,=;? 3,58?
Nmfstf 3=,??? 3=,??? V.V
Shtkhbgrh 53,7?? 53,7?? V.V
Fctugrh 5>,=?? 5>,=?? V.V
Afvkhbgrh 53,=7? 5=,?7? 3,3??
Ekckhbgrh 38,45? 3<,8?? 7,<4?

UFUN@ 5??,>?? 573,335 73,735

_hrâfefs eh `fs bfatfs fbktkefs:
 BHSHS EHC@NWNEFKB
FKB_FWUH E
EH
H @N
FBKSKFA
Hahrf 78,??? 3,???
Bnrzf 7=,3?? 5,=??
Bnyf 35,??? 3,7??
Juakf 3?,=?? 7,=75
Ju`kf 38,35? 3,58?

Afvkhbgrh 53,=7? 3,3??

Ekckhbgrh 38,45? 7,<4?
7733>,=?? 73,735

Sh kakcknrî vhrkdkcnaef h` bfatf eh `ns vhatns fbktkens, cfa rhsphctf n `ns

vhatns ehc`nrnens pnrn ehthrbkanr sk hqukvn`ha n` >?% f bîs eh ekclf bfatf.
Cî`cu`f eh` pfrchatnjh eh `ns vhatns fbktkens:
Thatn Fbktken x >??
_frchatnjh 2 VVVVVVVVVVV
VVVVVVVVVVVVVVVVVVVVVVV
VVVVVVVVVVVV
Thatns Ehc`nrnens

73,735 x >??
_frchatnjh 2 VVVVVVVVVVVV
VVVVVVVVVVVVVVVVVVVVVV
VVVVVVVVVV 2 >?.?3%
73>,=??

_nrn hdhctfs eh` Kbpuhstf n `n Whatn h` nrtâcu`f 44º eh `n afrbn shþn`n quh
`ns fbkskfahs ln``nens sh cfaskehrnrîa Whatn Ahtn eh cnen hjhrckckf9 pfr `f
cun`, sh nekckfanrî cfastktuyhaef Whatn Ahtn Urkgutnrkn.
Ha h` Kbp
Kbpuhs
uhstftf Mha
Mhahrn
hrn`` n `ns Thatn
Thatns s sh utk
utk`kz
`kznrî
nrî h` pfr
pfrcha
chatnj
tnjh
h ln``ne
ln``nef,
f,
np`kcîaef`f n `ns vhatns ehc`nrnens. _rhsubkhaef eh hstn bnahrn h` vf`ubha
eh `ns vhatns fbktkens pnrn ehthrbkanr h` bfatf eh` kbpuhstf cfrrhspfaekhath
n tn` fbkskóa, h` cun` shrî nekckfanef n` trkgutf ehc`nrnef.
Ekstrkguckóa eh `ns vhatns f kamrhsfs fbktkefs

_HWÂFEF THAUN % THAUN KK..M.T.

EHC@NWNEN FBKUKEN
Hahrf 78,??? 3,??? 85?
Dhgrhrf 7?,3?? >?.?3 7,?34 34=
Bnrzf 7=,3?? 5,=?? <54
Ngrk` 74,7?? >?.?3 7,47< 5=3
Bnyf 35,??? 3,7?? 8=4
Juakf 3?,=?? 7,=75 5;?
Ju`kf 38,35? 3,58? 47>
Nmfstf 3=,??? >?.?3 3,=>> 44<
Shtkhbgrh 53,7?? >?.?3 5,333 =<?
Fctugrh 5>,=?? >?.?3 5,><3 =83
Afvkhbgrh 53,=7? 3,3?? 8;5
Ekckhbgrh 38,45? 7,<4? 8>8
 UFUN@HS 5??,>?? ― . ―5
― 5?,>78 =,773

_WHSXACKFA EH THAUNS F KAMWHSFS _FW FBKSKFAHS HA H@

WHMKSUWF EH CFB_WNS

Cunaef ha h` rhmkstrf eh cfbprns f prfvhhefrhs, ehatrf eh `fs efch bhshs

cfbprhaekefs ha h` rhquhrkbkhatf, sh cfbpruhgh fbkskfahs ha cuntrf bhshs
cfashcutkvfs f af cfashcutkvfs quh ha tftn` shna kmun`hs f bnyfrhs n` ekhz pfr
ckhatf eh `ns cfbprns eh ekclfs bhshs, kacrhbhatnrî `ns vhatns f kamrhsfs
ehc`nrnefs f rhmkstrnefs ha `fs bhshs cfbprhaekefs ha h` rhquhrkbkhatf ha h`
pfrcha
pfr chatnj
tnjh
h eh `ns fbk
fbkskf
skfahs
ahs cfa
cfastn
stntne
tnens.
ns. H` bfa
bfatftf eh`
eh` kacrhb
kacrhbhat
hatf
f eh `ns
vhatns ha `fs bhshs ha quh sh ehthctnrfa `ns fbkskfahs af pferî shr kadhrkfr n`
quh rhsu`th
rhsu`th eh nek
nekckf
ckfanr
anr n `ns cfb
cfbprn
prnss fbk
fbktke
tkens,
ns, h` pf
pfrch
rchatn
atnjh
jh af
afrbn
rbn`` eh
utk`kene grutn quh surjn eh `n cfatngk`kene eh hsfs bhshs.
Hsth prfchekbkhatf tnbgkëa sh puheh np`kcnr ha h` cnsf eh cfatrkguyhaths
cfa bhafs eh ua nþf eh lnghr kakcknef fphrnckfahs, skhbprh quh ha `fs
bhshs
bhsh s cfbp
cfbprhaek
rhaekefs
efs ha h` rhqu
rhquhrkbkh
hrkbkhatf
atf sh cfas
cfastnth
tnth fbkskfahs ha cunt
cuntrf
rf
bhshs cfashcutkvfs f af cfashcutkvfs quh ha tftn` shna bnyfrhs f kmun`hs n`

ekhz pfr ckhatf eh `ns cfbprns eh ekclfs bhshs.

_nrn
_n rn hdhdhc
hctf
tfs
s eh
eh`` Kb
Kbpu
puhs
hstf
tf n `n Wh
What
atn,
n, h` ka
kacr
crhb
hbha
hatf
tf eh
ehth
thrb
rbka
kane
nef
f sh
cfaskehrn rhatn ahtn eh` hjhrckckf, puekhaef eheuckrsh sf`nbhath h` cfstf eh
`ns cfbprns af rhmkstrnens. _nrn hdhctfs eh` Kbpuhstf Mhahrn` n `ns Thatns y
Sh`hct
Sh` hctkvf
kvf n` Cfa
Cfasub
subf,f, eh shr h` cns
cnsf,
f, sh kac
kacrhb
rhbhat
hatnrî
nrî `n gns
gnsh h kbp
kbpfa
fakg`
kg`h
h
ehc`
eh c`nr
nrne
nen n f rh
rhmk
mkst
strn
rnen
en ha cncnen
en ua
uaf
f eh `f `fs
s bh
bhsh
shs
s cf
cfbp
bprh
rhae
aekekefs
fs ha h`
rhquhrkbkhatf, cfadfrbh n` prfchekbkhatf naths shþn`nef.

HJHB_@F:

@n hbprhsn @KBN S.N.C. ln kakcknef sus fphrnckfahs ha h` bhs eh nmfstf

eh >;;;. H` bnrmha eh utk`kene grutn hs eh` >8%. Sh `h rhqukhrh `n rhvkskóa eh
hsfs bhshs, ehthctîaefsh ha h` rhmkstrf eh cfbprns y ha `ns ehc`nrnckfahs
bhasun`hs eh` KMT , `f skmukhath :
Sh ehthctn
ehthctn quh h` kbp
kbpfrt
frthh eh `ns cfb
cfbprn
prnss eh `fs gkh
gkhahs
ahs af ehc
ehc`nr
`nrnef
nefs
s
( rhmkstrnefs ) hs eh 58,???.
@n rh`nckóa hatrh >?=,??? y 58,??? hs eh 57.?4%
_nrn hdhctfs eh` Kbpuhstf n `n Whatn, cfastktuyh rhatn ahtn `n ekdhrhackn
hatrh h` kbpfrth fbktkef y h` cfstf eh nequkskckóa :

57.?4% eh S/. >48,??? 2 4;,3;; - 58,??? 2 75,3;; x 3?%2 =,3>? eh

fbkskóa eh Kbpuhstf n `n Whatn

_nrn hdhctfs eh` KMT, sh cfbpnrn h` pfrchatnjh eh fbkskóa np`kcnef n `ns

vhatn
vhatns
s eh cn
cnen
en bhs cfa h` pfr
pfrcha
chatnj
tnjh
h eh utk`k
utk`kene
ene gru
grutn
tn bîs h` kbp
kbpfrt
frth
h eh
cfbprn fbktken, np`kcîaefsh h` bnyfr.