Partnership Operation

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PARTNERSHIP-OPERATION

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AD]]MR]]DNC [RB]QDNC]

;. Ugkt krb tgb prnmbaurbs fn``nwba dc m`nsdce tgb innls nf tgb pkrtcbrsgdp kt tgb bca nf kc
kmmnuctdce pbrdna>
KC]UBY? Fdrst, k`` rbvbcub kca cnhdck` kmmnucts wdtg mrbadt ik`kcmbs krb abidtba kca
tgb dcmnhb suhhkry ds mrbadtba. ]bmnca, tgb dcmnhb suhhkry ds abidtba kca k``
bxpbcsbs kca cnhdck` kmmnucts wdtg abidt ik`kcmbs krb mrbadtba. Qgdra, tgb ik`kcmb nf tgb
dcmnhb suhhkry kmmnuct, wgdmg rbprbsbcts tgb prnfdt nr `nss nf tgb pkrtcbrsgdp, ds
trkcsfbrrba bdtgbr tn tgb arkwdce kmmnucts nr adrbmt`y tn tgb mkpdtk` kmmnucts nf tgb
pkrtcbrs. Fdck``y, tgb ik`kcmb nf tgb arkwdce kmmnuct nf bkmg pkrtcbr ds trkcsfbrrba tn gds/
gbr mkpdtk` kmmnuct.
9. Ugkt krb tgb fkmtnrs tn ib mncsdabrba dc kanptdce k pkrtdmu`kr p`kc fnr sgkrdce prnfdts
khnce pkrtcbrs>

KC]UBY? Qgb fkmtnrs tn ib mncsdabrba upnc hkldce kc bqudtki`b adstrdiutdnc nf

pkrtcbrsgdp prnfdts krb tgb sbrvdmbs rbcabrba iy tgb pkrtcbrs tn tgb pkrtcbrsgdp, tgb khnuct
nf mkpdtk` mnctrdiutba iy tgb pkrtcbrs tn tgb iusdcbss, kca `kst`y, tgb bctrbprbcburdk`
kid`dty nr tgb hkckebrdk` sld``s nf tgb pkrtcbrs.
=. Ugkt krb tgb ebcbrk` ru`bs fnr advdadce prnfdts khnce pkrtcbrs> Fnr advdadce `nssbs>

KC]UBY? Qgb ru`bs nc advdadce prnfdts kca `nssbs nf tgb pkrtcbrsgdp krb iksba nc tgb
prnvdsdnc nf tgb Cbw Mdvd` Mnab. Ugbrbks, ks tn mkpdtk`dst pkrtcbrs?

k. Advdsdnc nf prnfdts
;. Iy kerbbhbct
9. Dc tgb kisbcmb nf kc kerbbhbct, tgb advdsdnc nf prnfdts ds iy mkpdtk`
mnctrdiutdncs
i. Advdsdnc nf `nssbs

;. Iy kerbbhbct
9. Df nc`y tgb advdsdnc nf prnfdts ds kerbba upnc, tgb advdsdnc nf `nssbs wd``
ib tgb skhb ks tgb kerbbhbct nc tgb advdsdnc nf prnfdts
=. Dc tgb kisbcmb nf kc kerbbhbct, tgb advdsdnc nf `nssbs ds dc kmmnrakcmb
wdtg mkpdtk` mnctrdiutdncs
1. Anbs kc dcaustrdk` pkrtcbr sgkrb dc intg prnfdts kca `nssbs>

KC]UBY? Qgb ru`bs nc advdadce prnfdts kca `nssbs nf tgb pkrtcbrsgdp krb iksba nc tgb
prnvdsdnc nf tgb Cbw Mdvd` Mnab. Ugbrbks, ks tn dcaustrdk` pkrtcbrs?
k. Advdsdnc nf prnfdts
;. Iy kerbbhbct

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9. Dc tgb kisbcmb nf kc kerbbhbct, tgb dcaustrdk` pkrtcbr sgk`` rbmbdvb k

oust kca bqudtki`b sgkrb nf tgb prnfdts kca tgb mkpdtk`dst pkrtcbrs sgk``
rbmbdvb prnfdts dc kmmnrakcmb wdtg tgbdr mkpdtk` mnctrdiutdncs
i. Advdsdnc nf `nssbs

;. Iy tgb kerbbhbct
9. Dc tgb kisbcmb nf kc kerbbhbct, tgb mkpdtk`dst- dcaustrdk` pkrtcbr dc gds
mgkrkmtbr ks kc dcaustrdk` pkrtcbr sgk`` gkvb cn sgkrb dc tgb `nssbs, iut
dc gds mgkrkmtbr ks k mkpdtk`dst pkrtcbr wd`` sgkrb dc prnpnrtdnc tn tgb
mkpdtk` mnctrdiutdnc
2. Ugy krb sk`kry k``nwkcmbs tn pkrtcbrs abidtba tn Dcmnhb ]uhhkry dcstbka nf ]k`kry
Bxpbcsb> Ds tgbrb kc dcstkcmb wgbc sumg sk`kry k``nwkcmbs krb abidtba tn ]k`kry Bxpbcsb
kmmnuct> Df ybs, wgkt ds tgkt dcstkcmb>
KC]UBY? ]k`krdbs pkda tn pkrtcbrs ds cnt kc bxpbcsb nf k pkrtcbrsgdp rktgbr dt ds oust k
fnrh nf adstrdiutdnc. Qgbrbfnrb pkrtcbrs' sk`krdbs krb cnt abaumtba frnh rbvbcubs dc
krrdvdce kt pkrtcbrsgdp cbt dcmnhb. Zkrtcbrs' sk`krdbs krb rbmnraba iy abidtdce tgb
pkrtcbrsgdp dcmnhb suhhkry kmmnuct kca mrbadtdce tgb rbspbmtdvb pkrtcbr's mkpdtk`
kmmnuct.
6. Zkmds, [ubznc kca Ynmbs sgkrb prnfdts kca `nssbs iksba nc tgbdr mkpdtk` ik`kcmbs nf
Z92:,:::, Z2::,:::, kca Z52:,:::, rbspbmtdvb`y. ]gnw gnb tgb prnfdt nf Z;::,::: ib
adstrdiutba dc tbrhs nf (k) pbrmbctkeb< (i) frkmtdnc< (m) abmdhk`< kca (a) rktdn.
KC]UBY? Kridtrkry rktdn (Zbrmbctkeb, Abmdhk`, Frkmtdnc, Yktdn) - dt ds bksy tn kaa iut
anbs cnt nffbr rbmnecdtdnc nc tgb adsmrbpkcmy dc mkpdtk` mnctrdiutdncs cnr anbs dt mncsdabr
tgb pbrdna kca mnhhdthbct tgkt k pkrtcbr mkc abvntb dc ruccdce tgb fdrh—s iusdcbss
npbrktdncs.
(k) Zbrmbctkeb ” Qgb pbrmbctkeb nf tgb pkrtcbrs iksba nc tgbdr mkpdtk` ik`kcmb ds ;6.65%,
==.==% kca 2:% rbspbmtdvb`y. Qn ebt tgb advdsdnc nf prnfdt?
Zkmds 8 ;::,::: x ;6.65% 8 ;6,65: pgp
[ubznc 8 ;::,::: x ==.==% 8 ==,==: pgp
Ynmbs 8 ;::,::: x 2:% 8 2:,::: pgp
(i) Abmdhk` ” Qgb prnfdt nf tgb pkrtcbrsgdp nf tgb pkrtcbrsgdp ds advdaba usdce abmdhk`
Zkmds 8 ;::,::: x .;665 8 ;6,65: pgp
[ubznc 8 ;::,::: x .==== 8 ==,==: pgp
Ynmbs 8 ;::,::: x .2: 8 2:,::: pgp
(m) Frkmtdnc ” Qgb prnfdt nf tgb pkrtcbrsgdp ds advdaba usdce frkmtdnc

Zkmds 8 ;::,::: x 92:,:::/;,2::,::: nr 2/=:8 ;6,666.65

[ubznc 8 ;::,::: x 2::,:::/;,2::,::: nr ;/= 8 ==,===.==
Ynmbs 8 ;::,::: x 52:,:::/;,2::,::: nr ;/9 8 2:,:::
(a) Yktdn 8 Qgb prnfdt nf tgb pkrtcbrsgdp ds advdaba usdce tgb rktdn nf ;?9?=

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Zkmds 8 ;::,::: x ;/6 8 ;6,666.65

[ubznc 8 ;::,::: x 9/6 8 ==,===.==
Ynmbs 8 ;::,::: x =/6 8 2:,:::
5. Bxp`kdc tgb fn``nwdce tbrhs< (k) nrdedck` mkpdtk`< (i) ibedccdce mkpdtk`< (m) bcadce mkpdtk`<
kca (1) kvbrkeb mkpdtk`. Gnw an ynu abtbrhdcb tgb khnuct nf bkmg typb nf mkpdtk`>

KC]UBY?

(k) Nrdedck` Mkpdtk` ” Qgds ds tgb nrdedck` dcvbsthbct nf tgb pkrtcbrs. Qgds mkc ib
nitkdcba iy hu`tdp`ydce tgb prnfdt kca tgb nrdedck` mkpdtk` kca advdadce dt tn tgb tntk` nf
tgb nrdedck` mkpdtk` nf tgb pkrtcbrs.
(i) Ibedccdce Mkpdtk` ” Qgb nrdedck` mkpdtk` dcvbsthbcts krb k`sn tgb ibedccdce mkpdtk`
dc cbw pkrtcbrsgdps nc dts fdrst ybkr nf npbrktdncs. Gnwbvbr ibedccdce mkpdtk` krb
mncsdabrba ks tgb ibedccdce mkpdtk` nf tgkt pkrtdmu`kr ybkr. Qgb mnhputktdnc fnr tgds ds
prnfdt hu`tdp`dba iy tgb ibedccdce mkpdtk` nf tgb ybkr kca advdaba tn tgb tntk` nf tgb mkpdtk`
nf k`` pkrtcbrs.
(m) Bcadce Mkpdtk` ” Qgb bcadce mkpdtk` ds tgb mkpdtk` nf tgb pkrtcbrs kt tgb bca nf tgb
kmmnuctdce pbrdna. Qgb prnfdt ds advdaba dc tgb rktdn nf mkpdtk` ik`kcmbs kt tgb bca nf tgb
ybkr ibfnrb arkwdces kca tgb adstrdiutdnc nf prnfdt.
(a) Kvbrkeb mkpdtk` rktdn ds k hbtgna nf advdadce prnfdts iksba nc tgb khnuct nf mkpdtk`
dcvbstba kca tgb tdhb aurdce wgdmg sumg mkpdtk` ds kmtuk``y usba dc tgb iusdcbss. Qgb
advdsdnc nf prnfdt ds iksba nc tgb tgrbb prbmbadce mkpdtk` mncmbpts- nrdedck` mkpdtk`,
ibedccdce mkpdtk` kca bcadce mkpdtk`.
Qgb fn``nwdce stbps krb tn ib fn``nwba dc abtbrhdcdce tgb kvbrkeb mkpdtk` nf bkmg pkrtcbr
usdce tgb pbsn hnctg hbtgna< tgus, krrdvdce kt tgb kvbrkeb mkpdtk` rktdn?

;. Hu`tdp`y ibedccdce mkpdtk` iy tgb cuhibr nf hnctgs tgkt dt rbhkdcba ucmgkceba.

9. Abtbrhdcb bkmg cbw mkpdtk` ik`kcmb dc mgrncn`nedmk` nrabr kca hu`tdp`y iy tgb cuhibr
nf hnctgs dt rbhkdcba ucmgkceba.
=. Kaa tgb prnaumts wgdmg rbprbsbcts pbsn hnctg kca advdab tgb tntk` iy twb`vb (;9) tn
nitkdc tgb kvbrkeb hnctg`y mkpdtk`.
7. Ugbc tgb prnfdt kca `nssbs kerbbhbct prnvdabs fnr tgb k``nwkcmb nf dctbrbst nc pkrtcbrs—
bqudty kca sk`krdbs tn pkrtcbrs, wgy krb tgb pkrtcbrs bctdt`ba tn tgbsb k``nwkcmbs bvbc df tgb
pkrtcbrsgdp npbrktdncs rbsu`t dc k `nss>

KC]UBY? Qgb dctbrbst nc pkrtcbrs— bqudty ds trbktba ks tgb mnctrn``dce fkmtnr nf tgb
pkrtcbrsgdp dc tgb summbss nf tgb pkrtcbrsgdp. Qgkt—s wgy tgby mgnnsb tn ik`kcmb tgds
tgrnueg k``nmktdnc kftbr aub mncsdabrktdnc nf tgb mnctrdiutdnc nf tgb pkrtcbrs. Qgb sk`krdbs
nf tgb pkrtcbrs hky prnvdab fnr vkrdktdncs dc mnhpbcsktdce tgb pbrsnck` sbrvdmbs
mnctrdiutba iy pkrtcbrs. Bvbc df tgb pkrtcbrs abvntb bquk` sbrvdmb tdhb, ncb pkrtcbr—s
supbrdnr bxpbrdbcmb kca lcnw`baeb hky mnhhkca k erbktbr sgkrb nf tgb prnfdt.

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4. Ugy ds dt cbmbsskry tn spbmdfy wgbtgbr tgb wdtgarkwk` hkab iy tgb pkrtcbr ds k

wdtgarkwk` kekdcst prnfdt nr k pbrhkcbct wdtgarkwk` nf k mkpdtk` nr k `nkc ibdce bxtbcaba
tn gdh/gbr iy tgb pkrtcbrsgdp>

KC]UBY? Dt ds cbmbsskry tn spbmdfy wgbtgbr tgb wdtgarkwk` hkab iy tgb pkrtcbr ds k

wdtgarkwk` kekdcst prnfdt nr k pbrhkcbct wdtgarkwk` nf k mkpdtk` nr k `nkc ibmkusb dt wd``
abtbrhdcb gds mkpdtk` ik`kcmb dc tgb pkrtcbrsgdp. Aurdce tgb kmmnuctdce pbrdna, pkrtcbrs
hky wdtgarkw mkpdtk` bvbry pbrdnadm iksds tn hbbt pbrsnck` `dvdce bxpbcsbs. Dt abpbcas
nc tgb pkrtcbr—s dctbctdncs wgbtgbr tgb wdtgarkwk` ds tn ib sgnwc kca tn ib k pkrt nf gds
pbrhkcbct mkpdtk` kmmnuct. Qgds trbkthbct wd`` gkvb kc bffbmt nc tgb pkrtcbr—s bcadce
mkpdtk` ik`kcmb.
;:. Ugkt ds k stktbhbct nf mgkcebs dc pkrtcbrs— bqudty> Ugkt dcfnrhktdnc anbs dt sgnw>

KC]UBY? K stktbhbct nf mgkcebs dc bqudty sgnws tgb tntk` mnhprbgbcsdvb dcmnhb fnr
tgb pbrdna sgnwdce sbpkrktb`y tgb tntk` khnucts kttrdiutki`b tn nwcbrs nf tgb pkrbct kca
hdcnrdty dctbrbsts. Fnr bkmg mnhpncbct nf bqudty, tgb bffbmts nf rbtrnspbmtdvb rbstktbhbct
rbmnecdzba dc kmmnrakcmb wdtg DK] Cn. 7, Kmmnuctdce Zn`dmdbs, Mgkcebs dc Kmmnuctdce
Bstdhktbs kca Brrnrs. Qgb khnucts nf trkcskmtdncs wdtg nwcbrs dc tgbdr nwcbrs dc tgbdr
mkpkmdty ks nwcbrs, sgnwdce sbpkrktb`y mnctrdiutdncs iy kca adstrdiutdncs tn nwcbrs< kca
fnr bkmg mnhpncbct nf bqudty, k rbmncmd`dktdnc ibtwbbc tgb mkrrydce khnuct kt tgb
ibedccdce kca tgb bca nf tgb pbrdna, sbpkrktb`y adsm`nsdce bkmg mgkceb.

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BWBYMD]B]

Bxbrmdsb =-; (Advdsdnc nf Zrnfdts usdce Yktdns)

Inrrbs, Iubcadk, kca Iustns gkvb mkpdtk` ik`kcmbs nf Z92:,::: kca Z;::,:::, rbspbmtdvb`y. Qdhb
advdaba iy tgb pkrtcbrs dc tgb pkrtcbrsgdp fn``nws?
Inrrbs - tgrbb- fnurtgs tdhb
Iubcadk - ncb-fnurtg tdhb
Iustns - ncb-gk`f tdhb
Dcstrumtdncs? Abtbrhdcb tgb pkrtdmdpktdnc nf tgb pkrtcbrs dc tgb prnfdt nf Z6::,::: df prnfdt ds
advdaba?
;. dc tgb rktdn nf mkpdtk` dcvbsthbcts
9. Dc tgb rktdn nf tdhb abvntba dc tgb iusdcbss
;. Inrrbs (92:,:::-/2::,:::-) x 6::,:::- 8 =::,:::-
Iubcadk (;2:,:::-/2::,:::-) x 6::,:::- 8;7:,:::-
Iustns (;::,:::-/2::,:::-) x 6::,:::- 8;9:,:::-

9. Inrrbs (=/1õ=/9) x 6::,:::- 8 =::,:::-

Iubcadk (;/1õ=/9) x 6::,:::- 8;::,:::-
Iustns (;/9õ=/9) x 6::,:::- 89::,:::-
Bxbrmdsbs =-9 (Advdsdnc nf Zrnfdt< Dctbrbst nc Kvbrkeb Mkpdtk`)

Ikck` kca Ibcsnc krb pkrtcbrs. Qgbdr mkpdtk` kmmnucts aurdce tgb fdsmk` ybkr 9:;1wbrb ks
fn``nws?
Ikck` Ibcsnc
4/; ;9:,::: ;/; 7::,::: =/; ;7:,::: ;/; ;,9::,:::
1/; ;6:,::: =/; ;1:,:::
;;/; 6:,::: ;:/; ;::,:::
Zrnfdt npf tgb pkrtcbrsgdp ds Z92:,::: fnr tgb ybkr. Qgb pkrtcbrsgdp kerbbhbct prnvdabs fnr tgb
advdsdnc nf prnfdts ks fn``nws?
;. Bkmg pkrtcbr ds tn ib mrbadtba ;:% dctbrbst nc gds kvbrkeb mkpdtk`
9. Kcy rbhkdcdce prnfdt nr `nss ds tn ib advdaba bquk``y.
Dcstrumtdnc? Zrbpkrb tgb bctry tn rbmnra tgb m`nsdce nf prnfdt tn tgb pkrtcbrs— mkpdtk` kmmnucts.
Qgb kvbrkeb Mkpdtk` nf Ikck`

Aktb Mkpdtk` Cn. Nf hnctgs Zbsn Hnctgs Kvbrkeb Mkpdtk`

Ik`kcmb ucmgkceba
Okc ;- Hkr =; 7::,:::- = ₻ 9,1::,:::-

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Kpr ;- Kue 46:,:::- 2 1,7::,:::-

=;
]bpt ;- Nmt =; 71:,:::- 9 ;,67:,:::-
Cnv ;- Abm 4::,:::- 9 ;,7::,:::-
=;
;9 ₻ ;:,67:,:::- ₻ 74:,:::-

Qgb kvbrkeb Mkpdtk` nf Ibcsnc

Aktb Mkpdtk` Cn. Nf hnctgs Zbsn Hnctgs Kvbrkeb Mkpdtk`

Ik`kcmb ucmgkceba
Okc ;- Fbi 94 ;,9::,:::- 9 ₻ 9,1::,:::-

Hkr ;- Ouc =: ;,:9:,:::- 1 1,:7:,:::-

Ou` ;- ]bpt =: ;,;6:,:::- = =,17:,:::-
Nmt ;- Abm =; ;,96:,:::- = =,57:,:::-
;9 ₻ ;=,51::,:::- ₻ ;,;12,:::-

Ikck` Ibcsnc Qntk`

Dctbrbst (;:%)
74:,:::-x ;:% ₻ 74,:::-

;,;12,:::-x ;:% ₻ ;;1,2::- ₻ 9:=,2::-

Ybhkdcabr (bquk`) 9=,92:- 9=,92:- 16,2::-

Qntk` ₻ ;;9,92:- ₻ ;=5,52:- ₻ 92:,:::-

Dcmnhb ]uhhkry 92:,:::-

Ikck`, Mkpdtk` ;;9,92:-
Ibrsnc, Mkpdtk` =5,52:-

Bxbrmdsb =-= (Advdsdnc nf prnfdt< Dctbrbst nc Kvbrkeb Mkpdtk` kca ]k`krdbs tn Zkrtcbrs)

Qgb pkrtcbrsgdp nf Ibcdtn kca Iucyb gks tgb fn``nwdce prnvdsdncs dc tgb pkrtcbrsgdp kerbbhbct?
;. K pkrtcbr bkrcs ;:% dctbrbst nc tgb bxmbss nf gds kvbrkeb mkpdtk` nvbr tgb ntgbr pkrtcbr.

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9. Ibcdtn kca Iucyb krb k``nwba kccuk` sk`krdbs nf Z=::,::: kca Z9::,::: rbspbmtdvb`y.
=. Kcy rbhkdcdce prnfdt nr `nss ds tn ib advdaba dc tgb rktdn nf 5:?=:.
Qgb kvbrkeb mkpdtk` nf Ibcdtn ds Z;,:::,::: kca tgkt Iucyb ds Z6::,:::.
Dcstrumtdncs? Zrbpkrb k prnfdt adstrdiutdnc smgbau`b kssuhdce tgb prnfdt nf tgb pkrtcbrsgdp ds (k)
Z5::,:::< kca (i) Z1::,:::
Zrnfdt Adstrdiutdnc ]mgbau`b (K)

Ibcdtn Iucyb Qntk`

Dctbrbst nf ;:% nc bxmbss kvbrkeb ₻ 1:,:::- ₻ 1:,:::-
mkpdtk`
]k`krdbs tn pkrtcbrs =::,:::- 9::,:::- 2::,:::-
Ybhkdcabr (advdabca dc tgb rktdn nf ;;9,:::- 17,:::- ;6:,:::
5:?=:)
Qntk` ₻ 129,:::- ₻917,:::- ₻ 5::,:::-

Zrnfdt Adstrdiutdnc ]mgbau`b (I)

Ibcdtn Iucyb Qntk`

Dctbrbst nf ;:% nc bxmbss kvbrkeb ₻ 1:,:::- ₻ 1:,:::-
mkpdtk`
]k`krdbs tn pkrtcbrs =::,:::- 9::,:::- 2::,:::-
Ybhkdcabr (advdabca dc tgb rktdn nf (47,:::-) (19,:::-) (;1:,:::-)
5:?=:)
Qntk` ₻ 919,:::- ₻;27,:::- ₻ 1::,:::-

Bxbrmdsb =-1 (Advdsdnc nf Zrnfdt ucabr Vkrdnus Kssuhptdncs)

I`kcmn kca Ikcak fnrhba k pkrtcbrsgdp iy dcvbstdce Z;9:,::: kca Z;7:,:::, rbspbmtdvb`y. Kt
tgb bca nf dts fdrst ybkr nf npbrktdncs, tgb pkrtcbrsgdp gks rbk`dzba k prnfdt nf Z;9:,:::.
Dcstrumtdncs? Zrbpkrb k prnfdt adstrdiutdnc nf prnfdt ucabr bkmg nf tgb fn``nwdce dcabpbcabct
kssuhptdncs?
;. Qgb pkrtcbrsgdp kerbbhbct anbs cnt hbctdnc prnfdt sgkrdce.
9. Zrnfdt ds advdaba dc tgb rktdn nf tgb nrdedck` dcvbsthbcts.
=. Dctbrbst kt 7% ds tn ib k``nwba nc tgb nrdedck` mkpdtk` dcvbsthbcts kca tgb ik`kcmb tn ib
advdababquk``y.
1. ]k`krdbs nf Z21,::: kca Z12,::: rbspbmtdvb`y kca tgb ik`kcmb tn ib advdaba bquk``y.
2. Dctbrbst kt ;:% ds tn ib k``nwba nc tgb nrdedck` mkpdtk` dcvbsthbcts, sk`krdbs nf Z2:,:::

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kca Z52,::: tn pkrtcbrs, rbspbmtdvb`y kca tgb ik`kcmb tn ib advdaba dc tgb rktdn 9?=. Dc mksb nf
dcsuffdmdbct cbt dcmnhb, gnwbvbr, tgds gks tn ib adstrdiutba dc tgb sk`kry rktdn. Ugd`b df
tgbrb ds k cbt `nss, tgbc dt gks tn ib adstrdiutba bquk``y.
;. I`kcmn (;9:,:::-/=::,:::-) x ;9:,:::- 8 17,:::-
Ikcak (;7:,:::-/=::,:::-) x ;9:,:::- 8 59,:::-

9. I`kcmn (;9:,:::-/=::,:::-) x ;9:,:::- 8 17,:::-

Ikcak (;7:,:::-/=::,:::-) x ;9:,:::- 8 59,:::-

=. I`kcmn Ikcak Qntk`

Dctbrbst nf 7% nc nrdedck` mkpdtk` dcvbsthbct ₻ 4,6::- ₻ ;1,1::- ₻ 91,:::-
Ik`kcmb (advdaba bquk``y) 17,:::- 17,:::- 46,:::-
Qntk` ₻ 25,6::- ₻ 69,1::- ₻ ;9:,:::-

1. I`kcmn Ikcak Qntk`

]k`krdbs tn pkrtcbrs ₻ 21,:::- ₻ 12,:::- ₻ 44,:::-
Ik`kcmb (advdaba bquk``y) ;:,2::- ;:,2::- 9;,:::-
Qntk` ₻ 61,2::- ₻ 22,2::- ₻ ;9:,:::-

2. I`kcmn (2:,:::-/;92,:::-)x ;9:,:::- 8 17,:::-

Ikcak (52,:::/;92,:::-)x ;9:,:::- 8 59,:::-

Bxbrmdsb =-2 (Advdsdnc nf Zrnfdt< Dctbrbst nc Mkpdtk` kca ]k`krdbs tn Zkrtcbrs)

Iubcn kca Ibrkc gkvb mkpdtk` ik`kcmbs kt tgb ibedccdce nf tgb ybkr nf Z6::,::: kca Z652,:::,
rbspbmtdvb`y. Qgby sgkrb prnfdt ks fn``nws?
;. Dctbrbst nf 7% nc ibedccdce mkpdtk` ik`kcmbs
9. ]k`kry k``nwkcmbs nf Z992,::: tn Iubcn kca Z;;2,::: tn Ibrkc
=. Ik`kcmb dc tgb rktdn nf =?9
Qgb pkrtcbrsgdp rbk`dzba k prnfdt nf Z=52,::: aurdce tgb murrbct ybkr ibfnrb dctbrbst kca sk`kry
k``nwkcmbs tn pkrtcbrs
Dcstrumtdncs?
;. ]gnw gnw tgb prnfdt nf Z=52,::: sgnu`a ib advdaba ibtwbbc Iubcn kca Ibrck.

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9. Kssuhdce tgkt Iubcn kca Ibrkc sdhp`y kerbb tn sgkrb k prnfdt dc =?9 rktdn wdtg k
hdcdhuh nf Z;52,::: eukrkctbba tn Ibrkc, sgnw gnw tgb prnfdt nf Z=52,::: sgnu`a ib
advdaba.
;. Iubcn Ibrkc Qntk`
Dctbrbst nf 7% nc ibedccdce mkpdtk` ik`kcmbs ₻ 17,:::- ₻ 21,:::- ₻ ;:9,:::-
]k`krdbs tn pkrtcbrs 992,:::- ;;2,:::- =1:,:::-
Ik`kcmb (advdaba dc tgb rktdn nf =?9) (1:,9::-) (96,7::-) (65,:::)
Qntk` ₻ 9=9,7::- ₻ ;19,9::- ₻ =52,:::-

9. Ibrkc =52,:::-x (9/2) 8 ;2:,:::-

Gnwbvbr, k hdcdhuh nf ₻ ;52,:::- ds eukrkctbba tn Ibrkc
Iubcn =52,:::- -;52,:::- 8 9::,:::-

Bxbrmdsb =-6 (Advdsdncs nf Zrnfdt< Dctbrbst nc Mkpdtk`, ]k`kry K``nwkcmb, kca Incus tn
Hkckedce Zkrtcbr)
Ib`bc kca I`kcmn fnrhba k pkrtcbrsgdp nc Okcukry 9, 9:;1 kca kerbba tn sgkrb prnfdt 4:% kca
;:% rbspbmtdvb`y, Ib`bc dcvbstba mksg nf Z9::,:::. Iksmn dcvbstba tn kssbts iut gks k
spbmdk`dzba bxpbrtdsb kca hkckebs tgb fdrh fu`` tdhb. Qgbrb wbrb cn wdtgarkwk`s aurdce tgb ybkr.
Qgb pkrtcbrsgdp mnctrkmt prnvdabs fnr tgb fn``nwdce?
;. Mkpdtk` kmmnucts krb tn ib mrbadtba kccuk``y wdtg dctbrbst kt ;:% nf ibedccdce mkpdtk`
9. Iksmn ds tn ib pkda k sk`kry nf Z7,::: k hnctg.
=. Iksmn ds tn rbvbdvb k incus nf 92% nf prnfdt mk`mu`ktba ibfnrb abaumtdnc nf sk`kry kca
dctbrbst nc mkpdtk` kmmnucts.
1. Incus, dctbrbst, kca iksmn—s sk`kry krb tn ib mncsdabrba ks bxpbcsbs.
Qgb fdsmk` ybkr 9:;1 dcmnhb stktbhbct fnr tgb pkrtcbrsgdp dcm`uabs tgb fn``nwdce?
Ybvbcub Z5:;,:::
Bxpbcsbs (dcm`uadce sk`kry, dctbrbst kca incus) Z=54,:::
Zrnfdt Z=99,:::
Dcstrumtdncs? Abtbrhdcb tgb khnuct nf incus tn ib mn``bmtba tn Iksmn.
Cbt Dcmnhb kftbr sk`krdbs, dctbrbst kca incus =99,:::
Dctbrbst 9:,:::
]k`kry 46,::: ;;6,:::
Cbt Dcmnhb ibfnrb sk`krdbs, dctbrbst kca incus 1=7,:::
Incus rktb 92% .
Incus nf Iksmn Z;:4,2::

Qgb Incus tn ib mn``bmtba iy Iksmn ds Z;:4,2::.

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Bxbrmdsb =-5 (Mk`mu`ktdnc nf Incus)

Ikcznc ds tgb hkckedce pkrtcbr nf Znwbr Zkrtcbrsgdp. Gb ds edvbc kc dcmbctdvb nf 2% incus nc

prnfdt Qgb prnfdt nf tgb pkrbtcbrsgdp ds Z62:,::: kca dcmnhb tkx rktb ds =:%.
Dcstrumtdncs? Abtbrhdcb tgb khnuct nf incus ucabr bkmg nf tgb fn``nwdce kssuhptdncs?
;. Incus ds mnhputba iksba nc tgb prnfdt ibfnrb abaumtdnc fnr incus kca dcmnhb tkx.
I 8 2% x 497,25; 8 Z16,197

9. Incus ds mnhputba iksba nc prnfdt kftbr abaumtdnc fnr incus iut ibfnrb abaumtdnc fnr
dcmnhb tkx.
I 8 2% (497,25; ” I)
I 8 16,197 -.:2I
I + .:2I 8 16,197
;.:2I/;.:2 8 16,197/;.:2
I 8 Z11,9;5

=. Incus ds mnhputba iksba nc prnfdt ibfnrb abaumtdnc fnr incus iut kftbr abaumtdnc fnr
dcmnhb tkx.
I 8 .:2 (497,25; ” Q)
Q 8 .=: x 497,25;
8 957,25;
I 8 .:2 x (497,25; ” 957,25;)
I 8 .:2 x 62:,:::
I 8 Z=9,2::

1. Incus ds mnhputba iksba nc prnfdt kftbr abaumtdnc fnr intg incus kca dcmnhb tkx.
I 8 .:2 (497,25; ” I-Q)
Q 8 .=: x 497,25;
8 957,25;
I 8 .:2 x (497,25;” I ” 957,25;)
I 8 .:2 (62:,::: ” I)
I 8 =9,2:: - .:2 I
I + .:2I 8 =9,2::
I 8 =9,2::/ ;.:2
I 8 Z=:,429

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Bxbrmdsb =-7 (Mkpdtk` Ik`kcmbs Yktdn Kaoustba tn Zrnfdt kca @nss Yktdn)

Ik`idc, Iketks, kca Ikctk krb pkrtcbrs sgkrdce 1:%, =2%, kca 92%. Zkrtcbrs— Nnrdedck` mkpdtk`
wbrb dc tgds rktdn iut nc Oucb =:, 9:;1, mkpdtk` ik`kcmbs krb ks fn``nws? Ik`idc ” Z91:,:::,
Iketks ” Z 9::,:::, kca Ikctk ” Z9::,:::. Zkrtcbrs wkct tn irdce mkpdtk` ik`kcmbs dctn prnfdt
kca `nss rktdn.
Dcstrumtdncs?
;. Kssuhdce tgkt tgb mkpdtk` ik`kcmbs krb tn ib irnuegt dctn prnfdt kca `nss rktdn iy tgb pkyhbcts
nutsdab tgb fdrhs khnce pkrtcbrs, tgb tntk` fdrh mkpdtk` tn rbhkdc tgb skhb, wgkt mksg trkcsfbrs
krb rbqudrba ibtwbbc nr khnce pkrtcbrs kca wgkt bctry wnu`a ib hkab nc tgb fdrh innls>
9. Kssuhdce tgkt tgb mkpdtk` ik`kcmbs krb tn ib irnuegt dctn prnfdt kca `nss rktdn iy tgb `nwbst
pnssdi`b mksg dcvbsthbct dc tgb fdrh iy tgb pkrtcbrs, wgkt kaadtdnck` dcvbsthbcts krb rbqudrba
kca wgkt bctry wnu`a ib hkab iy tgb fdrh innls>
=. Kssuhdce tgkt tgb mkpdtk` ik`kcmbs krb tn ib irnuegt dctn prnfdt kca `nss rktdn iy tgb `nwbst
pnssdi`b mksg dcvbsthbct nr mksg wdtgarkwk` frnh tgb fdrhs iy tgb pkrtcbrs, wgkt kaadtdnck` mksg
dcvbsthbcts nr mksg wdtgarkwk`s krb rbqudrba kca wgkt bctry wnu`a ib hkab iy tgb fdrh innls>
;. Ikctk, Mkpdtk`1:,:::
Ik`idc, Mkpdtk` ;6,:::
Iketks, Mkpdtk` 91,:::
Qn k``nmktb mkpdtk` iksba nc prnfdt kca `nss rktdn

9. Mksg ;6:,:::
Ik`idc, Mkpdtk` 7:,:::
Iketks, Mkpdtk` 7:,:::
Qn rbmnra `nwbst pnssdi`b mksg dcvbstba fnr mkpdtk` ik`kcmb kaousthbct

=. Ikctk, Arkwdces 2:,:::

Iketks, Mkpdtk` ;:,:::