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Km Eiapmýám Km Faplrfmk, U. M.

prlsl`tm kis sfcufl`tls smkhis mk 5= hl hfeflajrl hl :>=

Lstmhi hl Uftumefõ` Of`m`eflrm mk 5= hl hfe hl :>=?

MEXF_I ^MUF_I
Jm`eis $ <>>,>>>.>> ^rivllhirls
Ekfl`tls $ 8?5,365.>> Merllhirls
F_M pir Merlhftmr $ <3,65=.>> Fapulstis pir pmcmr
F`vl`tmrfis $ 8>>,>>>.>> F_M pir eijrmr
Mevi Efreukm`tl $ =,8:=,3:8.>> XIXMK ^MUF_I

Aijfkfmrfi y Lqufpi $ 5?,>>>.>> EM^FXMK EI@XZFJ\FHI


Lq
Lquf
ufpi
pi hl tr
trm`
m`sp
spir
irtl
tl $ =>>,>
=>>,>>>
>>.>
.>>
> Em
Empf
pftm
tmkk Ui
Uief
efmk
mk
Lqufpi hl Eõaputi $ <>,>>>.>> EM^FXMK CM@MHI
Hlprlefmefõ` meua. -$ 5?,>>>.>> \kfhmh hlk ldlrefei
^ripflhmh, pkm`tm y lqufp $ =<>,>>>.>> \kfhmhls meuaukmhms
Xitmk hlk empftmk ei`tmjkl

XIXMK HLK MEXF_I $ =,<3=,3:8.>> XIXMK ^MUF_I V EM^FXMK

F`strueefi`ls4
Zlcfstrm
Zlcfst rm l` msf
msfl`t
l`tis
is hl hfm
hfmrfi
rfi kkms
ms sf
sfcuf
cufl`t
l`tls
ls ip
iplrme
lrmefi`
fi`ls
ls hlk
hlk :>=
:>=3.
3. Z
Zlmk
lmkff
Zlmkfzmr km jmkm`zm hl eiaprijmefõ`
^rlpmrmr lstmhi hl rlsuktmhis, lstmhi hl sftumefõ` of`m`eflrm. Zlmkfzmr lk
\tfkfzmr aætihi hl f`vl`tmrfis plrpltuis.
Lserfjfr `itm m kis lstmhis of`m`eflris rlkmtfvm m empftmk.

=. L`lr
lri
i :. Ul rlmk
mkffzm u` ei`trmti hl mrrl
rl``hma
maffl`t
`ti
i of`m`
`m`eflri hl u`m a
_mkir hl km amquf`mrfm4 $:>>,>>> aís F_M 1 :5:,>>> _fhm ôtfk < mýis
L`cm`ebl4
L`cm`e bl4 =<% hlk vm vmkir
kir tit
titmk
mk hl km amquf
amquf`mrfm.
`mrfm. 5>
5>,>>>
,>>> aís FF_M
_M 1 58,2
58,2>
>
^kmzi hlk ei`trmti 5 mýis
Olebm hlk ei`trmti4 L`lri : hl :>=3
Ipefõ` hl eiaprm4 5>,>>> mk of`mk hlk tlrelr mýi. M`umkfhmhls pmcmhlrms
:. Olj =< sl eiaprm` alrem`eáms pir $ :<>,>>> aís F_M m eræhfti.
5. L` msmaj
msmajklm
klm i
irhf
rhf`mrf
`mrfm
m hl me
meefi
efi`fs
`fstms
tms e
elkl
lkljrmh
jrmhmm lk =< hl amamrzi
rzi h
hl
l :>
m. Amr =<
=< Ul mmprij
prijmri`
mri` kis rlsu
rlsuktm
ktmhis
his pir $ =2<,
=2<,>>>
>>> h hlk
lk :>
:>=?
=? y s
sl
l mei
meirr
j. Amr =<. F`erlal`tmr lk empftmk alhfm`tl km empftmkfzmefõ` hl utfkfhmhls
e. Amr =< Erlmr km rlslrvm klcmk pir lk <% hl km utfkfhmh hlk :>=?.
h. Amr =<. Hlerlti hl pmci hl hfvfhl`his l` loletfvi m meefi`fstms pir
$:<>,>>> lk 5> hl mjrfk hl :>=3.
8. =< h
hllmmj
jrfk. U
Ul
lppmmcm km
km rrl
l`tm e
ei
i` ttrrm`solrl`efm jjm
m`emrfm h hll km
km j
ji
ihlcm k
<. Mjrfk 5>. Ul pmcm` kis hfvfhl`his hlerltmhis l` km iplrmefõ` 5.
?. Am
Amyi
yi :. Ul rlmk
rlmkfz
fzm
muu`
`eei`
i`vl
vl`f
`fiie
ei`
i` u` ek ekfl
fl`t
`tl
l pmr
pmrm
m kkm
mll`t
`trl
rlcm
cm hl u` p
3. Du`fi 5>. Kis siefis hlefhl` l` Msmajklm hl Meefi`fstms elkljrmhm l
2. Dukfi =. Kis siefis rlmkfzm` u`m mpirtmefõ` pmrm outuris mual`tis hl
6. Mcisti 5>. \` siefi hlefhl rltfrmrsl hl km sieflhmh euym mpirtmefõ` o
=>. @iv 6. Ul l`trlci lk plhfhi ei`vl`fhi ei` lk ekfl`tl hl km iplrmefõ`
==. @i
@ivv55>.
>. L` Ms
Msma
majk
jklm
lm hl Me
Meef
efi`f
i`fst
stms
ms sl hlefh
hlefhl
l ff`ei
`eirpi
rpirmr
rmr mk em
empf
pftm
tmkk s
=:. Hl km iplrmefõ` 8, rlcfstrl lk fapirtl hl km rl`tm hlvl`cmhm m Hfe :>=
=5. Hfe. =< Km Eiapmýám mhquflrl u`m amquf`mrfm lsplefmkfzmhm lk eisti
=8. Bmcm lk rlcfstri ei`tmjkl hl km hlprlefmefõ` pir lk prfalr mýi (:>=3),
=<. Ul pmcm km eiaprm hl km iplrmefõ` :.
=?. Bmcm lk rlcfstri hlk pmci m`umk hlk mrrl`hmafl`
mrrl`hmafl`ti ti hl km iplrmefõ` = l
=3. Bmcm lk trmspmsi hlk F_M, pmrm ijtl`lr lk F_M m omvir i m pmcmr.
$ 5>>,>>>.>>
$ =:>,>>>.>>
$ 3:,<<=.>>
$ ?:,>?6.>>
$ <<8,?:>.>>

$ <>>,>>>.>>

$ =2<,>>>.>>
$ 55:,=>8.>>
$ =,>=3,=>8.>>

$ =,<3=,3:8.>>

mr kis rlcfstris l` eul`tms X.

msfl`ti hl eflrrl hlk ldlrefefi.

mquf`mrfm pir $ :>>,>>> aís F_M, ei` kis sfcufl`tls hmtis4

Xmsm hlk ei`trmti =:% \kfhmh `ltm


\kfhmh Meuaukmhm

lk 5= hl hfe hl :>=3, :>=2 y :>=6 Bmcm lk rlcfstr \kfhmh Meua.


Empftmk Uiemfk
=3 sl tiamri` kis sfcufl`tls meulrhis4
õ trmspmsmr lk smkhi m utfkfhmhls meuaukmhms.
pir $ :<>,>>>, lqufvmkl m :<> meefi`ls ei` vmkir `iaf`mk hl $=>>> emhm u`m.

iemkfzmhm l` Um` @feikís m u`m plrsi`m oásfem pir u` mýi hlk = hl du`fi hl :>=3 mk 5=
lhfhi hl alrem`eám pir $ =,<>>,>>> aís F_M, sl rlefjl l` loletfvi lk <>% l` loletfvi
k 5> hl du`fi hl :>=3 qul l`trlcul` u`m mpirtmefõ` pmrm oouturis
uturis mual`tis hl empftmk
mpftmk pir $=>>,>>>. @i sl rlmkfzõ msmajklm hl meefi`fstms, `f sl pritieikfzi km mpirtm
l hl $ =>>,
=>>,>>>
>>> pir ki eumk sl rllajiksm su pmrtfefpmefõ` l` loletfvi.
, rlefjfl`hi lk pmci rlstm`tl, lk eisti hl vl`tms rlprlsl`tm u` 8<%.
ef
efmk
mk km
kms
s mp
mpir
irtm
tmef
efi`
i`ls
ls qu
qul
l sl bm
bmjá
jám`
m` bl
bleb
ebi
i pm
pmrm
rm outu
outuri
ris
s mu
mual
al`t`tis
is hl empf
empftm
tmkk hl km ipl
ipl
3.
msefl`hl m $ =>>,>>
=>>,>>>> aís F_M, y sl pmcm` $<2,>>> l` loletf
loletfvi
vi y lk rlsti ei` meefi`
meefi`ll
hl km amquf`mrfm eiaprmhm l` mrrl`hmafl`ti, km Eiapmýám tfl`l km pikátfem hl f`fefmr

k 5= hl hfeflajrl hl :>=3. Ul bmel ei` trm`solrl`efm jm`emrfm.


hl amyi hl :>=2, pir $ =88,>>> aís F_M. Lk ei`trm
ei`trmti
ti tfl`l u`m vfcl`ef
vfcl`efm
m hl = mýi. @i sl pfl`s
.
l 3>,
3>,>>>
>>> pls
plsis
is l` lol
loletf
etfvi,
vi, ki eumk lquf
lqufvmk
vmkl
l m 3> mee
meefi`l
fi`ls
s ei` vmk
vmkir
ir `ia
`iaf`mk
f`mk hl $ =>>> e/u
e/u.. F`
efõ`.

rmefõ` `ôalri 3.

, qul lqufvmkl m <2 meefi`ls ei` vmkir `iaf`mk hl $ =>>> emhm u`m.
hlprlefmr kis metfvis mk sfcufl
sfcufl`tl
`tl als hl qul sl laplzmr
laplzmri`
i` m utfkfzmr.
utfkfzmr. L` lstl emsi sl lapflz
m slcufr rl`tm`hi hlspuæs hlk tæraf`i hl lstl.
kufr eul`tm y sujeul`tm. Lsl afsai hám sl bmel km mpirtmefõ`.

m m hlprlefmr l` amrzi hl :>=3.


M^LZX\ZM
JM@EIU $ <>
< >>,>>>.>>
EKFL@XLU $ 8?5,365.>>
F_M MEZLHFXMJKL $ <3,65=.>>
MKAMEL@ $ 8 >>,>>>.>>
8>
AIJFKFMZFI V L]\F^I $ 5?,>>>.>>
L]\F^I HL XZM@U^IZXL $ =>>,>>>.>>
L]\F^I HL EIA^\XI $ <>,>>>.>>
HL^. ME\A\A\KMHM
^ZI_LLHIZLU
MEZLLHIZLU
ÁA^\LUXIU ^IZ ^MCMZ
F_M ^IZ EIJZMZ
EM^FXMK UIEFMK
\XFKFHMH HLK LDLZEFEFI
\XFKFHMHLU ME\A\KMHMU
$ =,?>3,3:8.>>

=
Mevi pir hlrlebi hl usi (Amquf`mrfm MO) $ :>>,>>>.>>
F_M Merlhftmjkl $ 5:,>>>.>>
^msfvi pir mrrl`hmafl`ti

=m
^msfvi pir mrrl`hmafl`ti $ 58,2>>.>>
Jm`eis

=j
F_M ^mcmhi $ 8,2>>.>>
F_M Merlhftmjkl
:
MKAMEL@ $ :<
: <>,>>>.>>
F_M MEZLHFXMJKL $ 8>,>>>.>>
^ZI_LLHIZLU

5
5M
\XFKFHMHLU HLK LDLZEFEFI $ =2<,>>>.>>

\XFKFHMHLU ME\A\KMHMU

5J
\XFKFHMHLU ME\A\KMHMU $ :<>,>>>.>>
EM^FXMK UIEFMK

5E
\XFKFHMHLU ME\A\KMHMU $ 6,:<>.>>
ZLULZ_M KLCMK

5H
\XFKFHMHLU ME\A\KMHMU $ :<>,>>>.>>
HF_FHL@HIU ^IZ ^MCMZ

8
Zl`tms pmcmhms pir m`efpmhi $ =88,>>>.>>
F_M ^mcmhi $ :5,>8>.>>
FUZ Zltl`fhi (=>%)
F_M Zltl`fhi (=>.???3%)
Jm`eis

<
HF_FHL@HIU ^IZ ^MCMZ $ :<>,>>>.>>
JM@EIU

?
JM@EIU $ 23>,>>>.>>
23
M@XFEF^I HL EKFL@XLU
F_M EIJZMHI

3
JM@EIU $ 3>,>>>.>>
M^IZXMEFI@LU ^MZM O\X\ZIU M\AL@XIU HL EM^FXMK

2
JM@EIU $ =>>,>>>.>>
=>
MEZLLHIZLU HF_LZUIU

6
EM^FXMK UIEFMK $ =>>,>>>.>>
JM@EIU

=>
M@XFEF^I HL EKFL@XL $ 3<>,>>>.>>
JM@EIU $ 23>,>>>.>>
23
_L@XMU
F_M EIJZMHI

=>M
EIUXI HL _L@XMU $ ?>>,>>>.>>
MKAMEL@

==
M^IZXMEFI@LU ^MZM O\X\ZIU M\AL@XIU HL EM^FXMK $ 3>,>>>.>>
EM^FXMK UIEFMK

=:
Cmsti hl _l`tm $ 28,>>>.>>
Zl`tms pmcmhms pir m`efpmhi

=5
Amquf`mrfm $ =>>,>>>.>>
F_M ^mcmhi $ =?,>>>.>>
Jm`eis
Empftmk siefmk

=8
Cmsti hl vl`tm (hlprlefmefi`) $ 55,555.55
Hlp. Meua. Met. ^it Hlr. \si (amquf`mrfm)
=<
^ZI_LLHIZLU $ :6>,>>>.>>
F_M ^MCMHI $ 8>,>>>.>>
JM@EIU
F_M MEZLHFXMJKL

=?
Cmstis o`m`eflris $ :>,8>>.>>
F_M Merlhftmjkl $ 5,:?8.>>
^msfvi pir mrrl`hmafl`ti
Zlcfstri hlk f`tlrls hlvl`cmhi

=?M
^msfvi pir mrrl`hmafl`ti $2:,=>8.>:
F_M ^mcmhi $==,5:8.?6
Jm`eis
F_M Merlhftmjkl
Zlcfstri hlk pmci hl km prfalr m`umkfhmh

=3
F_M EIJZMHI $ :8>,>>>.>>
F_M ^MCMHI
F_M ^IZ ^MCMZ

U
_L@XMU $ =,<>>,>>>.>>
EIUXI HL _L@XMU
CMUXI HL _L@XMU
CMUXIU OF@M@EFLZIU
\XFKFHMH HLK LDLZEFEFI
$ 5?,>>>.>>
$ 5>>,>>>.>>
$ =:>,>>>.>>
$ 3:,<<=.>>
$ ?:,>?6.>>
$ <>>,>>>.>>
$ =2<,>>>.>>
$ 55:,=>8.>>
$ =,?>3,3:8.>>

=. L`lri :. Ul rlmkf
rlmkfzm
zm u` ei`trmti
ei`trmti hl mrrl`hmafl`
mrrl`hmafl`ti ti o`m`eflri
o`m`eflri hl u
_mkir hl km amquf`mrfm4 $:>>,>>> aís F_M 1 :5:,>>> _fhm ôk < mýis
L`cm`e
L`c m`ebl4
bl4 =<% hlk
hlk vmki
vmkirr titmk
titmk hl km
km amquf
amquf`mr
`mrfm.
fm. 5>,>>>
5>,>>> aís
aís F_M
F_M 1 58,
$ :5:,>>>.>> ^kmzi hlk ei`trmti 5 mýis
Olebm hlk ei`trmti4 L`lri : hl :>=3
Ipefõ`
Ipe fõ` hl eiaprm
eiaprm44 5>,>>
5>,>>> > mk o`mk
o`mk h
hlk
lk tlrelr
tlrelr mýi.
mýi. M`umk
M`umkfhm
fhmhls
hls pmcmh
pmcmh

$ 58,2>>.>> _mkir $ :>>,>>>.>>


l`cm`ebl $ 5>,>>>.>>
Hluhm (Empftmk) $ =3>,>>>.>> $ =63,:>>.>>
plrfihi 5
$ 8,2>>.>> f`tlrls =:%

M`umkfhmh1 E*f/
f/=-
=-((=+
=+ff)P
)P-`
-` $ 3>
3>,3
,336
36..55 $3
$3>,
>,33
336.
6.55
55

M`umkfhmh 1 E $ 3>,336.55
(=+f)P`-=/f(=+f)P`

M`umkfhmh ei` F_M $ 2:,=>8.>: $2:,=>8.>:

Mevi pir hlrlebi hl usi


Umkhi f`fefmk Hlprlefmefõ` Umkhi o`mk U.F. sf` F_M
= $ :>>,>>>.>> $ 8>,>>>.>> $ =?>,>>>.>> $ =3>,>>>.>>
: $ =?>,>>>.>> $ 8>,>>>.>> $ =:>,>>>.>> $ ==6,?:>.?3
5 $ =:>,>>>.>> $ 8>,>>>.>> $ 2>,>>>.>> $ ?5,=6<.25
8 $ 2>,>>>.>> $ 8>,>>>.>> $ 8>,>>>.>>
< $ 8>,>>>.>> $ 8>,>>>.>> $ -

^msfvi pir mrrl`hmafl`ti


$ 58,2>>.>> $ :5:,>>>.>>

$ 58,2>>.>> $ :5:,>>>.>>
$ =63,:>>.>>

:. Olj =< sl eiaprm`


eiaprm` alrem`eáms
alrem`eáms pir
pir $ :<>,>>> aís F_M m eræhfti.

$ :6>,>>>.>>

5. L` msmajklm irhf`mrfm hl meefi`fstms elkljrmhm lk =< hl amrzi h


m. Amr =< Ul mprijmri` kis rlsuktmhis
rlsuktmhis pir $ =2<,>>> hlk :>=? y sl

$ =2<,>>>.>>
j. Amr
Amr =<. F`
F`er
erla
lal`
l`tmr
tmr lk em
empf
pftm
tmkk alhf
alhfm`t
m`tll km em
empf
pftm
tmkfkfzm
zmef
efõ`
õ` hl u
ukfkf

$ :<>,>>>.>>

e. Amr =< Erlmr km rlslrvm klcmk


klcmk pir lk <% hl km ukfhmh hlk :>=?.

$ 6,:<>.>>

h. Amr =<. Hlerlti


Hlerlti hl pmci hl hfvfhl`his l` llevi m meefi`fstms
meefi`fstms
$:<>,>>> lk 5> hl mjrfk hl :>=3.
$ :<>,>>>.>>

8. =< hl mjrfk
mjrfk.. Ul pmc
pmcmm km rl`tm
rl`tm ei` trm`sl
trm`slrl`
rl`efm
efm jm`emr
jm`emrfm
fm hl km jih

$ =8,8>>.>> $ =88,>>>.>>
$ =<,5?>.>< $ =:,>>>.>>
$ =53,:36.6<

<. Mjrfk 5>. Ul pmcm` kis hfvfhl`his


hfvfhl`his hlerltmhis
hlerltmhis l` km iplrmefõ`
iplrmefõ` 5.

$ :<>,>>>.>>
?. Amyi :. Ul rlmkfzm u` ei`vl`fi
ei`vl`fi ei` u` ekfl`tl
ekfl`tl pmrm km l`trlcm hl
$ 3<>,>>>.>>
$ =:>,>>>.>>

3. Du`fi 5>. Kis siefis hlefhl` l` Msmajklm hl Meefi`fstms elkljrmh

$ 3>,>>>.>>

2. Dukfi =. Kis siefis rlmkfzm` u`m mpirtmefõ`


mpirtmefõ` pmrm uturis mual`tis
mual`tis

$ =>>,>>>.>>

6. Mcisti 5>. \` siefi


siefi hlefhl
hlefhl rlrmrsl
rlrmrsl hl km sieflhmh
sieflhmh euym mpirtmef
mpirtmef

$ =>>,>>>.>>

=>. @iv
@iv 6. Ul l`trlci
l`trlci lk plhfh
plhfhi
i ei`vl`fh
ei`vl`fhi
i ei` lk ekfl`
ekfl`tl
tl hl km iplrme
iplrme

$ =,<>>,>>>.>>
$ =:>,>>>.>>

$ ?>>,>>>.>>

==. @iv 5>. L` Msmajklm


Msmajklm hl Meefi`
Meefi`fstms
fstms sl hlefhl
hlefhl f`eirpi
f`eirpirmr
rmr mk empft
empft

$ 3>,>>>.>>

=:. Hl km iplrmefõ` 8, rlcfstrl lk fapirtl hl km rl`tm hlvl`cmhm m Hfe

$ 28,>>>.>>

=5. Hfe. =< Km Eiapmýám


Eiapmýám mhquflrl
mhquflrl u`m amquf`mrfm
amquf`mrfm lsplefmkf
lsplefmkfzmhm
zmhm lk ei

$ <2,>>>.>>
$ <2,>>>.>>

=8. Bmcm
Bmcm lk
lk rl
rlcfs
cfstri
tri ei`t
ei`tmjk
mjkll hl km
km hlprl
hlprlef
efmef
mefõ`
õ` pir
pir lk prfa
prfalr
lr mýi
mýi (:>
(:>

$ 55,555.55 Hlp. m`umk Hlp. Al`sumk alsls hlp


$ 8>,>>>.>> $ 5,555.55 =>
=<. Ul pmcm km eiaprm hl km iplrmefõ` :.

$ :6>,>>>.>>
$ 8>,>>>.>>

=?. Bmcm lk rlcfstri hlk pmci m`umk hlk


hlk mrrl`hmafl`ti
mrrl`hmafl`ti hl km iplrmefõ
iplrmefõ

$ :5,??8.>>

$2:,=>8.>:
$==,5:8.?6

=3. Bmcm lk trmspmsi hlk F_M, pmrm ijtl`lr lk F_M m mvir i m pmcmr.

$ 6<,=?8.?6
$ =88,25<.5=

U. Msfl`ti hl eflrrl

$ ?>>,>>>.>>
$ ==3,555.55
$ :>,8>>.>>
$ 3?:,:??.?3
`m amquf`mrfm pir $ :>>,>>> aís F_M, ei` kis sfcufl`tls hmtis4

2>> Xmsm hlk ei`trmti =:%

rms lk 5= hl hfe hl :>=3, :>=2 y :>=6 Bmcm lk rlcfstri hl km eiaprm4 f`ekufr lk l`cm`ebl

^msfvi pir mrrl`hmafl`ti


F_M U.F. Cmsti f`tlrlsls F_M F`tlrlsls Mji`i Empftmk F_M Mji`i ^mci M`umk

$
$ :3
:3,:
=6,:>>
=6,=>>.>
,=56.>>
56.5>
= $
.5= $ :>
:>,8
=8,8>>
=8,5>>.
<8...>>
,5<8 82 $
$ 5,
5,:?
:,:?8.
:,:68.>>
:6?.>>
?.3:
3: $<
$<>,
$<>,53
$<?,536.
?,8:6.55
8:8.55
8.2<
2< $2
$2,>
$6,>?>
$6,>?>.?
,>:3.?6
:3.66
.62
2 $3
$3>,
$3>,33
$3>,336.
>,336.55
336.55
6.55
55
$ =>,=
=>,===
==.5
.55
5 $ 3,
3,<2
<25.
5.<><> $ =,
=,:=
:=5.
5.5?
5? $?5,
$?5,=6
=6<.
<.25
25 $=>,
$=>,==
===.
=.55
55 $3>,
$3>,33
336.
6.55
55
:>=3 sl tiamri` kis sfcufl`tls meulrhis4
eirhõ trmspmsmr lk smkhi m ukfhmhls meuaukmhms.

mhls pir $ :<>,>>>, lqufvmkl m :<> meefi`ls ei` vmkir `iaf`mk hl $=>>> emhm u`m.

pir

lcm kiemkfzmhm l` Um` @feikís m u`m plrsi`m sfem pir u` mýi hlk = hl du`fi hl :>=3 mk 5= hl amyi hl
u` plhfhi hl alrem`eám pir $ =,<>>,>>> aís F_M, sl rlefjl l` llevi lk <>% l` llevi.

m lk 5> hl du
du`fi
`fi hl :>=3
:>=3 qul l`trl
l`trlcul
cul`
` u`m mpirtme
mpirtmefõ`
fõ` pmrm
pmrm uturi
uturiss mual`t
mual`tis
is hl empftm
empftmkk hl 3>,>>>
3>,>>> p

hl empftmk pir $=>>,>>>. @i sl rlmkfzõ msmajklm hl meefi`fstms, `f sl pritieikfzi km mpirtmefõ`.

õ` ul hl $ =>>,>>> pir ki eumk sl rllajiksm su pmrefpmefõ` l` llevi.

fõ` ?, rlefjfl`hi lk pmci rlstm`tl, lk eisti hl vl`tms rlprlsl`tm u` 8>%.

k siefmk
siefmk kms mpirtmefi`
mpirtmefi`ls
ls qul sl bmjám`
bmjám` blebi
blebi pmrm uturis
uturis mual`tis
mual`tis hl empftmk
empftmk hl km iplrmefõ`
iplrmefõ` `ôal

:>=3.

ti msefl`hl m $ =>>,>>> aís F_M, y sl pmcm` $<2,>>> l` llevi y lk rlsti ei` meefi`ls, qul lqufvmk

=3), hl km amquf`mrfm eiaprmhm l`


l` mrrl`hmafl`ti, km Eiapmýá
Eiapmýámm l`l km pikáem hl f`fe
f`fefmr
fmr m hlprlefm

Hlp hlk ldlrefefi


$ 55,555.55
= lk 5= hl hfeflajrl hl :>=3. Ul bmel ei` trm`slrl`efm jm`emrfm.
F_M ^mci U.O. UF@ fvm F_M U.O.

$==,5:8.?6
$==,5:8
$==,5:8.?6 $$
$==,5:8.?6
.?6 ==6,?:>.?3
==6,?:>
?5,=6<..?3
?5,=6<.25 $ =>,===.55
25 $ =6,=56.5=
=6,=56.55
=>,===.5=
$==,5:8.
$==,5:8.?6
?6 $ - $ -
:>=2,
:>=2, pir $ =88,>>>
=88,>>> aís F_M.
F_M. Lk ei`trm
ei`trmti
ti l`l
l`l u`m vfcl`e
vfcl`efm
fm hl = mýi.
mýi. @i sl pfl`sm
pfl`sm slcufr
slcufr rl`tm`
rl`tm`hi
hi hls
lsis l` llevi
llevi,, ki eumk
eumk lqufvm
lqufvmkl
kl m 3>
3> meefi`ls
meefi`ls ei` vmkir `iaf`mk
`iaf`mk hl $ =>>> e/u. F`ekufr
F`ekufr eul`tm
eul`tm y sujeul
sujeul

ri 3.

m <2 meefi`ls ei` vmkir `iaf`mk hl $ =>>> emhm u`m.

kis mevis
mevis mk sfcufl`tl
sfcufl`tl als hl qul sl laplzmri`
laplzmri` m ukfzmr.
ukfzmr. L` lstl emsi sl lapflzm
lapflzm m hlprlefmr
hlprlefmr l` amr
uæs hlk tæraf`i hl lstl.
tm. Lsl afsai hám sl bmel km mpirtmefõ`.

i hl :>=3.
Jm`eis Ekfl
M.M. $ <>>,>>>.>> $ 58,2>>.>> =m M.M. $ 8?5,365.>>
? $ 23>,>>>.>> $ =53,:36.6< 8
3 $ 3>,>>>.>> $ :<>,>>>.>> <
2 $ =>>,>>>.>> $ =>>,>>>.>> 6
=> $ 23>,>>>.>> $ <2,>>>.>> =5

$ :6>,>>>.>> =<
$2:,=>8.>: =?m

$ :,8=>,>>>.>> $ 6<:,=25.63 $ 8?5,365.>>


$ =,8<3,2=?.>5 $ 8?5,365.>>

Aij y lqufpi Lqufpi tr


M.M. $ 5?,>>>.>> M.M. $ =>>,>>>.>>
=5 $ =>>,>>>.>>

$ =5?,>>>.>> $ =>>,>>>.>>
$ =5?,>>>.>> $ =>>,>>>.>>

^rivllhirls Merllhirl
=< $ :6>,>>>.>> $ 5>>,>>>.>> M.M.
$ :6>,>>>.>> :

$ :6>,>>>.>> $ <6>,>>>.>>
$ 5>>,>>>.>>

Empftmk siefmk \kfhmh h


6 $ =>>,>>>.>> $ <>>,>>>.>> M.M. 5m $ =2<,>>>.>>
$ :<>,>>>.>> 5j
$ 3>,>>>.>> ==
$ <2,>>>.>> =5
$ =>>,>>>.>> $ 232,>>>.>> $ =2<,>>>.>>
$ 332,>>>.>>

^msfvi pir mrrl`hmafl`ti Fvm p


=m $ 58,2>>.>> $ :5:,>>>.>> = =j $ 8,2>>.>>
=?m $2:,=>8.>:
$2:,=>8 .>: $ :5,??8.>>
:5,??8.>> =? 8 $ :5,>8>.>>
=5 $ =?,>>>.>>
=< $ 8>,>>>.>>
=?m $==,5:8.?6

$ ==?,6>8.>: $ :<<,??8.>> $ 6<,=?8.?6


$ =52,3<6.62 $ -

Zl`tms pmcmhms pir m`efpmhi FUZ rl


8 $ =88,>>>.>> $ 28,>>>.>> =:

$ =88,>>>.>> $ 28,>>>.>>
$ ?>,>>>.>>

Fvm eijrmhi Mpirtmefi`ls pmrm utu


=3 $ :8>,>>>.>> $ =:>,>>>.>> ? == $ 3>,>>>.>>
$ =:>,>>>.>> =>

$ :8>,>>>.>> $ :8>,>>>.>> $ 3>,>>>.>>


$ -
Cmsti vl`tm Fvm pi
=: $ 28,>>>.>> $ ==3,555.55 U
=8 $ 55,555.55

$ ==3,555.55
==3,55 5.55 $ ==3,555.55
$ -

$ 6,=5=,>8>.>8 $ 6,=5=,>8>.>8 $ -
$ :,<:<,58?.>> $ :,<:<,58?.>> $ -
tls Fvm merllhftmjkl
M.M. $ <3,65=.>> $ 8,2>>.>> =j M.M.
= $ 5:,>>>.>> $ 8>,>>>.>> =< :
: $ 8>,>>>.>> $==,5:8.?6 =?m
=? $ 5,:?8.>>

$ =55,=6<.>> $ <?,=:8.?6
$ 33,>3>.5=

m`spirtl Lqufpi eiaputi


M.M $ <>,>>>.>>

$ <>,>>>.>>
$ <>,>>>.>>

s hfvlrsis Fapulstis pir pmcmr


$ =:>,>>>.>> M.M. $ 3:,<<=.>> M.M.
$ =>>,>>>.>> 2

$ ::>,>>>.>> $ 3:,<<=.>>
$ ::>,>>>.>> $ 3:,<<=.>>

k ldlrefefi \kfhmhls meuaukmhms Me


$ =2<,>>>.>> M.M. 5j $ :<>,>>>.>> $ 55:,=>8.>> M.M =
$ 3?:,:??.?3 U 5e $ 6,:<>.>> $ =2<,>>>.>> 5m
5h $ :<>,>>>.>>
$ 683,:??.?3 $ <>6,:<>.>> $ <=3,=>8.>>
$ 3?:,:??.?3 $ 3,2<8.>>

cmhi Zlslrvm klcmk


$ 6<,=?8.?6 =3 $ 6,:<>.>> 5e <

$ 6<,=?8.?6 $ 6,:<>.>>
$ 6,:<>.>>

l`fhi F_M rltl`fhi


$ =8,8>>.>> 8 $ =<,5?>.>< 8 =>

$ =8,8>>.>> $ =<,5?>.><
$ =8,8>>.>> $ =<,5?>.><

is mual`tis hl empftmk _l`tms


$ 3>,>>>.>> 3 U $ =,<>>,>>>.>> $ =,<>>,>>>.>> => =>m

$ 3>,>>>.>> $ =,<>>,>>>.>> $ =,<>>,>>>.>>


$ - $ -
pmcmr Hlp. Meua. Met. ^it Hlr. \si (amquf`mrfm)
$ =88,25<.5= =3 $ 55,555.55 =8 =?

$ =88,25<.5= $ 55,555.55
$ =88,25<.5= $ 55,555.55
Mkamel`
$ 8>>,>>>.>> $ ?>>,>>>.>> =>m
$ :<>,>>>.>>

$ ?<>,>>>.>> $ ?>>,>>>.>>
$ <>,>>>.>>

Hlprlefmefõ` meuaukmhm
$ 5?,>>>.>> M.M.

$ 5?,>>>.>>
$ 5?,>>>.>>

Fvm pir eijrmr


$ ?:,>?6.>> M.M.

$ ?:,>?6.>>
$ ?:,>?6.>>

vi pir hlrlebis hl usi (Amquf`mrfm)


$ :>>,>>>.>>
$ :>>,>>>.>>
$ :>>,>>>.>>

Hfvfhl`his pir pmcmr


$ :<>,>>>.>> $ :<>,>>>.>> 5h

$ :<>,>>>.>> $ :<>,>>>.>>
$ -

M`efpi ekfl`tls
$ 3<>,>>>.>> $ 3<>,>>>.>> ?

$ 3<>,>>>.>> $ 3<>,>>>.>>
$ -

Eisti vl`tms
$ ?>>,>>>.>> $ ?>>,>>>.>> U

$ ?>>,>>>.>> $ ?>>,>>>.>>
$ -
Cmstis o`m`eflris
$ :>,8>>.>> $ :>,8>>.>> U

$ :>,8>>.>> $ :>,8>>.>>
$ -
UMKHIU F
= JM@EIU $ <>>,>>>.>>
: EKFL@XLU $ 8?5,365.>>
5 MEXF_I ^IZ HLZLEBI HL \UI
8 F_M ^MCMH
^MCMHII
< F_M MEZLHFXMJKL $ <3,65=.>>

? MKAMEL@ $ 8>>,>>>.>>
3 AIJFKFMZFI V L]\F^I $ 5?,>>>.>>
2 L]\F^I HL XZM@U^IZXL $ =>>,>>>.>>
6 L]\F^I HL EIA^\XI $ <>,>>>.>>
=> ZL@XMU ^MCMHMU ^IZ M@XFEF^MHI
M@XFEF^MHI
== CMUX
CMUXIU
IU HL _L@XM
_L@XM
=: EIUXI HL _
_L@XMU
L@XMU
=5 CMUX
CMUXIU
IU OF@M@EFLZI
OF@M@EFLZIUU
=8 HL^. ME\A. MEX ^IZ HL. \UI
=< HL^. ME\A\A\KMHM
=? ^ZI_LLHIZLU
=3 ^MUF_I ^IZ MZZL@HMAFL@XI
=2 MEZLLHIZLU HF_
=6 HF_FHL@HIU ^IZ ^MCMZ
:> FUZ ZLXL@FHI
:= F_M ZLXL@FHI
:: M@XFEF^I HL EKFL@XLU
:5 ÁA^\LUXIU ^IZ ^MCMZ
:8 F_M EIJZMHI
:< F_M ^IZ ^MCMZ
:? F_M ^IZ EIJZMZ
:3 EM^FXMK UIEFMK
:2 ZLULZ_L KLCMK
:6 \XFKFHMH HLK LDLZEFEFI
5> \XFKFHMHLU ME\A\KMHMU
5= M^IZXMEFI@LU ^MZM O\X. M\A. HL EM^
5: _L@XMU
$ =,?>3,3:8.>>
$ -
@FEFMKLU AI_FAFL@XIU
$ =,6=>,>>>.>> $ 6<:,=25.63
$ - $ -
$ :>>,>>>.>> $ -
$ 6<,=?8.?6 $ 6<,=?8.?6
$ 3<,:?8.>> $ <?,=:8.?6

$ :<>,>>>.>> $ ?>>,>>>.>>
$ =>>,>>>.>> $ -
$ - $ -
$ - $ -
$ =88,>>>.>> $ 28,>>>.>>
$ ==3,555.55 $ ==3,555.55
$ ?>>,>>>.>> $ ?>>,>>>.>>
$ :>,8>>.>> $ :>,8>>.>>
$ - $ 55,555.55
$ 5?,>>>.>> $ - $ -
$ 5>>,>>>.>> $ :6>,>>>.>> $ :6>,>>>.>>
$ ==?,6>8.>: $ :<<,??8.>>
$ =:>,>>>.>> $ - $ =>>,>>>.>>
$ :<>,>>>.>> $ :<>,>>>.>>
$ - $ =8,8>>.>>
$ =<,5?>.><
$ 3<>,>>>.>> $ 3<>,>>>.>>
$ 3:,<<=.>> $ - $ -
$ :8>,>>>.>> $ :8>,>>>.>>
$ - $ =88,25<.5=
$ ?:,>?6.>> $ - $ -
$ <>>,>>>.>> $ =>>,>>>.>> $ 532,>>>.>>
$ - $ 6,:<>.>>
$ =2<,>>>.>> $ =2<,>>>.>> $ 3?:,:??.?3
$ 55:,=>8.>> $ <>6,:<>.>> $ =2<,>>>.>>
$ 3>,>>>.>> $ 3>,>>>.>>
$ =,<>>,>>>.>> $ =,<>>,>>>.>>
$ =,?>3,3:8.>> $ 3,<:5,5=?.>8 $ 3,<:5,5=?.>8
$ -
UMKHIU OF@MKLU
$ =,8<3,2=?.>5
$ 8?5,365.>>
$ :>>,>>>.>>
$ -
$ 33,>3>.5=

$ <>,>>>.>>
$ =5?,>>>.>>
$ =>>,>>>.>>
$ <>,>>>.>>
$ ?>,>>>.>>
$ -
$ -
$ -
$ 55,555.55
$ 5?,>>>.>>
$ 5>>,>>>.>>
$ =52,3<6.62
$ ::>,>>>.>>
$ -
$ =8,8>>.>>
$ =<,5?>.><
$ -
$ 3:,<<=.>>
$ -
$ =88,25<.5=
$ ?:,>?6.>>
$ 332,>>>.>>
$ 6,:<>.>>
$ 3?:,:??.?3
$ 3,2<8.>>
$ -
$ -
$ :,<68,?36.58 $ :,<68,?36.58 $ - $ -
$ - $ -
Km Eiapmýám Km Faplrfmk, U. M
LUXMHI HL ZLU\KXMHIU
HLK = L@LZI MK 5= HL HFEFLAJZL HL :>=?

_L@XMU $ =,<>>,>>>.>>
EIUXI HL _L@XMU $ ?>>,>>>.>>
\XFKFHMH JZ\XM $ 6>>,>>>.>>

CMUXIU HL _L@XM $ ==3,555.55


CMUXIU HL MHAF@FUXZMEFÕ@ $ -
CMUXIU HL HL^ZLEFMEFÕ@ $ -

CMUXIU HL I^LZMEFÕ@ $ ==3,555.55


\XFKFHMH HL I^LZMEFÕ@ $ 32:,???.?3

IXZIU CMUXIU
IXZIU F@CZLUIU $ -
\XFKFHMH M@XLU HL ZFO $ 32:,???.?3

CMUXIU OF@M@EFLZIU -$ :>,8>>.>>


^ZIH\EXIU OF@M@EFLZIU $ -
ZLU\KXMHI F@XLCZMK HL OF@M@EFMAFL@X
OF@M@EFMAFL@XI
I -$ :>,8>>.>>
\XFKFHMH M@XLU HL FA^\LUXIU $ 3?:,:??.?3

FA^\LUXIU M KM \XFKFHMH
\XFKFHMH HLK LDLZEFEFI $ 3?:,:??.?3
Km Eiapmýám Km Faplrfmk, U. M
LUXMHI HL UFX\MEFÕ@ OF@M@EFLZM
MK 5= HL HFEFLAJZL HLK :>=?
:>=?
MEXF_I
MEXF_I EFZE\KM@XL
JM@EIU $ =,8<3,2=?.>5

EKFL@XLU $ 8?5,365.>>
MEXF_I ^IZ HLZLEBI HL \UI $ :>>,>>>.>>
F_M MEZLHFXMJKL $ 33,>3>.5=
MKAMEL@ $ <>,>>>.>>
<>
XIXMK MEXF_I EFZE\KM@XL $ :,:82,?36.58

MEXF_I @I EFZE\KM@XL
ZL@XMU ^MCMHMU ^IZ M@XFEF^MHI $ ?>,>>>.>>
AIJFKFMZFI V L]\F^I $ =5?,>>>.>>
L]\F^I HL XZM@U^IZXL $ =>>,>>>.>>
L]\F^I HL EIA^\XI $ <>,>>>.>>
HL^. ME\A. MEX ^IZ HL. \UI -$ 55,555.55
HL^. ME\A\A\KMHM -$ 5?,>>>.>>
XIXMK MEXF_I @I EFZE\KM@XL $ :3?,???.?3

XIXMK MEXF_I $ :,<:<,58?.>>

$ -

$ :,<:<,58?.>>
$ -
:>=?
^MUF_I
^MUF_I M EIZXI ^KMTI
^ZI_LLHIZLU $ 5>>,>>>.>>

^MUF_I ^IZ MZZL@HMAFL@XI $ =52,3<6.62


MEZLLHIZLU HF_ $ ::>,>>>.>>
FUZ ZLXL@FHI $ =8,8>>.>>
F_M ZLXL@FHI $ =<,5?>.><
ÁA^\LUXIU ^IZ ^MCMZ $ 3:,<<=.>>
F_M ^IZ ^MCMZ $ =88,25<.5=
F_M ^IZ EIJZMZ $ ?:,>?6.>>
XIXMK HL ^MUF_I E^ $ 6?3,63<.58

EM^FXMK EI@XMJKL
EM^FXMK UIEFMK $ 332,>>>.>>
ZLULZ_L KLCMK $ 6,:<>.>>
\XFKFHMH HLK LDLZEFEFI $ 3?:,:??.?3
\XFKFHMHLU ME\A\KMHMU $ 3,2<8.>>
XIXMK EM^FXMK UIEFMK $ =,<<3,53>.?3

XIXMK ^MUF_I + EM^FXMK $ :,<:<,58?.>>

$ :,<:<,58?.>>
$ -

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