Chapter 29 - Shareholders' Equity

 

MAGUSH^ >4 ]AG^HAIBCH^]— HWXDST  SIUDM IPH^PDH\; Sads magpthr cdsmusshs sagrhaibchr—s hqudty, dts magrgmthrdstdms goc mijpiohots, goc tah gmmiuotdol trhgtjhot `ir hgma mijpiohot i` hqudty.

BHG^ODOL INKHMSDPH]; G`thr stucydol tads magpthr, yiu saiubc nh gnbh ti; 7. Houjhrgth Houjhrgth goc chsmrdnh chsmrdnh hgma hgma mijpiohot mijpiohot i` sagrhaib sagrhaibchrs— chrs— hqudty >. Dchotd`y Dchotd`y wagt wagt dthjs dthjs grh dombuchc dombuchc do do miotrdnuthc miotrdnuthc goc goc bhlgb mgpdtgb mgpdtgb =. Gppriprdgth Gppriprdgthby by gmmiuot `ir cd``hrh cd``hrhot ot magrh mgpdtgb mgpdtgb trgosgmtdio trgosgmtdio (dombucdol (dombucdol trhgsury trhgsury sagrh) sagrh) goc sagrh dssugomh mist  3. Gmmiuot Gmmiuot `ir tah cd``hrh cd``hrhot ot fdocs fdocs goc typhs i` cdvdcho cdvdchocs cs 8. Dchotd`y Dchotd`y goc goc gmmiuot gmmiuot dthjs dthjs g``hmt g``hmtdol dol rhtgdoh rhtgdohc c hgrodols hgrodols 0. Mgbmubgth Mgbmubgth tah mirrhm mirrhmtt gjiuot gjiuot i` hqudty hqudty gs whbb whbb gs dts dts mijpiohots. mijpiohots.

]AG^HAIBCH^]— HWXDST  ]agrhaibchrs— hqudty ds tah rhsdcugb dothrhst i` iwohrs do tah oht gsshts i` g mirpirgtdio jhgsurhc jhgsu rhc ny tah hxmhss i` gsshts ivhr bdgndbdtdhs. bdgndbdtdhs. Sah mijpiohots mijpiohots i` sagrhaibchrs sagrhaibchrs—— hqudty hqudty grh;

Mijpiohots i` sagrhaibchrs— hqudty; ]agrh mgpdtgb dssuhc ]unsmrdnhc sagrh mgpdtgb Bhss; ]unsmrdptdios rhmhdvgnbh ]agrh prhjduj; ]agrh prhjduj hxmhss ivhr pgr ]agrh prhjduj ” Srhgsury sagrhs ]a ]agr grh h prhj prhjdu duj j miovh iovhrs rsddio iptd iptdio io ” miovh iovhrt rtddnb nbh h nio niocs pgy pgygnb nbh h Ciogthc mgpdtgb ]agrh prhjduj wgrrgots iutstgocdol ]agrh prhjduj iptdios iutstgocdol Sitgb pgdc do mgpdtgb ^htgdohc hgrodols - uogppriprdgthc ^htgdohc hgrodols ” gppriprdgthc Itahr mijprhahosdvh domijh (mujubgtdvh ngbgomh) ^hvgbugtdio surpbus Xorhgbdzhc lgdo ir (biss) io @PSIMD ^hjhgsurhjhot lgdo ir (biss) uochr UG] 74 Srgosbgtdio lgdo ir (biss) H``hmtdvh pirtdio i` mgsa biw ahclh

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Magolh h do `gdr vgbuh cuh ti mrhcdt mrhcdt rdsf i` chsdlogthc chsdlogthc @BESUB Sitgb Magol

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Bhss; Srhgsury sagrhs Sitgb sagrhaibchrs— hqudty

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Shrjs ushc ny tah Mirpirgtdio Mich i` tah Uadbdppdohs Mgpdtgb stimf  ]unsmrdnhc mgpdtgb stimf  Mijjio sagrh Urh`hrrhc sagrh Gccdtdiogb pgdc do mgpdtgb ^htgdohc hgrodols ^hvgbugtdio surpbus Srhgsury stimf 

DG] goc D@^] Shrjs ]agrh mgpdtgb ]unsmrdnhc sagrh mgpdtgb Ircdogry sagrh Urh`hrhomh sagrh ]agrh prhjduj Gmmujubgthc pridts ^hvgbugtdio surpbus Srhgsury sagrh

]AG^H MGUDSGB ]agrh mgpdtgb rh`hrs ti tah pgdc do mgpdtgb rhprhshotdol tah gjiuot i` tah titgb pgr ir stgthc vgbuh i` tah sagrhs dssuhc. Dt rhprhshots tah pirtdio i` tah gutairdzhc mgpdtgb stimf tagt ags nhho `ubby pgdc. Mbgsshs i` sagrh mgpdtgb dombuch tah `ibbiwdol; g. Ircd Ircdog ogry ry ]agr ]agrh h Mgpd Mgpdtg tgb. b. Go ir ircd cdogr ogry y sa sagr grh h ds go hqudt hqudty y do dost stru rujh jhot ot tagt tagt ds sunircdogth ti gbb itahr mbgsshs i` hqudty dostrujhots. n. Urh`h Urh`hrhom rhomh h ]agrh ]agrh Mgpdtgb. Mgpdtgb. G prh`hrhomh sagrh ds go hqudty dostrujhots tagt ldvh tah aibchr mhrtgdo prh`hrhomhs ivhr ircdogry sagrhaibchrs. ]uma prh`hrhomhs jgy dombuch prh`hrhomh ivhr cdvdchocs goc prh`hrhomh ivhr gsshts.

Swi jhtaics i` gmmiuotdol `ir sagrh mgpdtgb g. Jhjirgocuj Jhtaic -  Xochr tah jhjirgocuj jhtaic, jhjirgocuj hotry ds ti nh jgch jgch waho waho tah mirpirgt mirpirgtdio dio ds gutair gutairdzh dzhc c ti dss dssuh uh sagrhs sagrhs i` stimfs stimfs.. Sah Sah mijpgoy mrhcdts tah sagrh mgpdtgb waho sagrhs grh dssuhc. n. Kiurogb Hotry Jhtaic ” Xochr tah kiurogb hotry jhtaic, g kiurogb hotry chndtdol Xodssuhc ]agrh mgpdtgb goc mrhcdtdol Gutairdzhc ]agrh mgpdtgb ds jgch waho tah mirpirgtdio ds gutairdzhc ti dssuh sagrhs i` stimfs. \aho sagrhs grh dssuhc, tah Xodssuhc ]agrh mgpdtgb gmmiuot ds taho mrhcdthc. Sah sujjgrdzhc cd``hrhomhs i` tah twi jhtaics ds gs `ibbiws‚

Jhjirgocuj Jhtaic  Gutairdzgtdio  Gutairdzgtdi o i` ]agrhs Jhji hotry (Do tah lhohrgb Bhclhr) ]unsmrdptdios ]unsmrdptdios ^hmhdvgnbh   ]unsmrdnhc sagrh mgpdtgb

Kiurogb Hotry Jhtaic

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Xodssuhc sagrh mgpdtgb Gutairdzhc sagrh   mgpdtgb

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]unsmrdptdios rhmhdvgnbh ]unsmrdnhc sagrh

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mgpdtgb

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Dssugomh i` Mhrtddmgth ]unsmrdnhc sagrh mgpdtgb   ]agrh mgpdtgb ^hgmqudsdtdio Srhgsury sagrh   Mgsa/Gppriprdgth gmmiuot

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]unsmrdnhc sagrh mgpdtgb Xodssuhc sagrh mgpdtgb

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Srhgsury sagrh Mgsa/ Gppriprdgth

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^htdrhjhot i` Srhgsury ]timf* ]agrh mgpdtgb xxx   Srhgsury sagrh

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gmmiuot 

Xodssuhc sagrh mgpdtgb Srhgsury sagrh

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]agrhaibchrs6 Hqudty Gmmiuots 7. ]uns ]unsmrdn mrdnhc hc ]agrh ]agrh Mgpdtgb. Mgpdtgb. Sads ds tah pirtdio i` tah sagrh mgpdtgb tagt go dovhstir glrhhc ti purmagsh. Sads pirtdio i` mgpdtgb stimf ds oit yht dssuhc nhmgush dt jgy ioby nh pgrtdgbby pgdc. Sads dthj ds gcchc ti tah ]agrh mgpdtgb. >. ]unsmrdptdio ^hmhdvgnbh. Sads rh`hrs ti tah uopgdc pirtdio i` tah sunsmrdptdio prdmh. Xochr tah ]hmurdtdhs goc Hxmagolh Mijjdssdio i` tah Xodths ]tgths i` Gjhrdmg (X]G) goc D@^]Aiwhvhr, `ir ]JH, sunsmrdptdios just nh ohtthc]tgocgrcs glgdost tahi`]unsmrdnhc ]agrh Mgpdtgb. uochr tah ibcrhmhdvgnbh ]tgthjhot i` @dogomdgb tah Uadbdppdohs (]@G]) dt ds prhshothc gs murrhot gsshts d` mibbhmtdnbh murrhotby, itahrwdsh dt ds chcumthc `rij sunsmrdnhc sagrh mgpdtgb Sah gutairs stdbb nhbdhvh tah bgtthr trhgtjhot uochr ]@G] wdbb nh ushc uotdb tah @dogomdgb ^hpirtdol ]tgocgrcs Miuomdb gccrhsshs tads jgtthr. =. ^hshrvhs. Sah mgptdio ‒^hshrvhs‚ lhohrgbby dombuchs stimfaibchrs— hqudty dthjs itahr tago tah titgb titgb pgr stgthc vgbuh i` tah mgpdtgb mgpdtgb stimf stimf goc tah uorhstrd uorhstrdmth mthc c rhtgdo rhtgdohc hc hgrodols. ]phmddmgbby, dt dombuchs tah `ibbiwdol sagrhaibchrs— hqudty dthjs;

]agrh Urhjd Urhjduj uj ^hshrv ^hshrvh. h. Dt ds itah g. ]agrh itahrw rwds dsh h foiwo foiwo gs ‒Gccdtdiogb Ugdc-do Mgpdtgb‚  rhprhshotdol tah pgdc-do mgpdtgb do hxmhss i` tah pgr vgbuh ir stgthc vgbuh, hxmhss i`  tah sgbhs primhhcs i` trhgsury stimf ivhr mist, ciogthc mgpdtgb goc itahr prhjdujs do rhbgtdio ti tah rhtdrhjhot i` stimfs. ^hvgbugtdio io ^hshrvh. ^hshrvh. Gb n. ^hvgbugtd Gbsi si mgbbhc mgbbhc ‒]u ‒]urpb rpbus‚ us‚,, ir ‒Gssht ^hvgbugt ^hvgbugtdio dio ^hshrvh.‚ ^hshrvh.‚ Sads domrhgsh i` tah rhmirchc gjiuot do tah vgbuh i` pbgot gsshts ds tah rhsubt i` tahdr gpprgdsgb do rhbgtdio ti tahdr murrhot rhpbgmhjhot mist. m. ^htgdohc Hgrodols ^hshrvh. Dt ds tah rhstrdmthc pirtdio i` rhtgdohc hgrodols wadma ds mijjioby mgbbhc ‒gppriprdgthc rhtgdohc hgrodols‚. Hxmhpt waho rhvhrthc ngmf ti uorhst uor hstrdm rdmthc thc rhtgdo rhtgdohc hc hgrodo hgrodols, ls, tah gpprip gppriprdg rdgthc thc rhtgdo rhtgdohc hc hgrodo hgrodols ls mgooit mgooit nh chmbgr chm bgrhc hc gs cdvdch cdvdchocs ocs.. Hxgjpb Hxgjpbhs hs grh rhtgdo rhtgdohc hc hgrodo hgrodols ls gpprip gppriprd rdgthc gthc `ir pbgot  pbgot  hxpgosdio, rhtdrhjhot i` nioc, `ir miotdolhomdhs ir prh`hrhomh sagrh rhchjptdio.

 

c. Oht magolhs ^hshrvh. Sads dthj dombuchs taish dthjs trhgthc gs hdtahr gccdtdios ir chcumtdios `rij tah stimfaibchrs— hqudty. Hxgjpbhs i` tads rhshrvh grh; 7. @irhdlo @irhdlo murrhomy murrhomy trgosbgtd trgosbgtdio io rhshrvh. rhshrvh. Dt rh`hrs ti tah oht magolhs do trgosbgtdol `irhdlo iphrgtdio dogomdgb stgthjhots `rij ioh `irhdlo murrhomy ti goitahr.  >. Hqudty gckuomt ir miotrg rhshrvh. Dt do domb mbuc uchs hs tah tah thjp thjpir irgr gry y do domr mrhg hgsh shss ir chmrhgshs do tah vgbuh i` oiomurrhot shmurdtdhs gs g rhsubt i` jgrfht bumtugtdio. Go hxgjpbh i` tads rhshrvh ds tah ‒uorhgbdzhc lgdos ir bisshs io `gdr vgbuh tariula itahr mijprhahosdvh domijh dovhstjhots‚ Sah mrhgtdio i` rhshrvhs ds sijhtdjhs rhqudrhc ny stgtuth ir itahr bgw do irchr ti ldvh tah hothrprdsh goc dts mrhcdtirs go gcchc jhgsurh i` prithmtdio `rij tah h``hmts i` bisshs. 3. ^ht ^htgdo gdohc hc Hgrod Hgrodols ols ir Gmmuju Gmmujubgt bgthc hc Uridt Uridts. s. Sa Sads ds gm gmmi miuo uott ds us ushc hc ti rhmi rhmirc rc tah tah gmmuju gmm ujubgt bgthc hc mirpir mirpirgth gth phrdic phrdicdm dm hgrodo hgrodols ls `rij `rij tah domhpt domhptdio dio i` tah hothrp hothrprds rdsh. h. Dt ds chmrhg chm rhgshc shc ny goy hgrodo hgrodols ls cdstrd cdstrdnut nuthc hc ti stimfa stimfaibc ibchrs hrs do tah `irj `irj i` cdvdch cdvdchocs ocs,, goc gckusthc ny goy prdir yhgr—s domijh gckustjhots ir `uocgjhotgb hrrirs goc magolhs do gmmiuotdol pibdmdhs. Xobhss stgthc Xobhss stgthc itahrw itahrwdsh dsh,, rhtgdo rhtgdohc hc hgrodo hgrodols ls gs prhsho prhshothc thc do tah hqudty hqudty shmtdi shmtdio o i` tah st stgt gthj hjho hott i` d dogo ogomd mdgb gb pisd pisdtd tdio io rh rh`h `hrr ti ta tah h ‚`rhh‚ ‚`rhh‚,, ‒uorhst ‒uorhstrdmt rdmthc‚ hc‚ ir ‒uogppriprdgthc‚  rhtgdohc rhtgd ohc hgrodols. hgrodols. Sads fdoc i` rhtgdohc hgrodols ds ngsdmgbby gvgdbgnbh `ir cdstrdnutdio gs cdvdchocs ti tah stimfaibchrs.

Miotrdnut rdnuthc hc Mgpdtgb Mgpdtgb (gbsi foiwo foiwo gs Ugdc-do Ugdc-do Mgpdtgb). Mgpdtgb). Sads rhprhshots tah gjiuot  8. Miot dovhsthc ir miotrdnuthc ny iwohrs. Sads ds mijpishc i` sagrh mgpdtgb goc sagrh prhjduj. DBBX]S^GSDIO; ]agrhaibchrs— Hqudty mijpisdtdio mijpisdtdio Sah gmmiuots nhbiw gpphgr do tah Chmhjnhr =7 trdgb ngbgomh i` Urhsmhtt Mijpgoy; Gutairdzhc ircdogry sagrh Xodssuhc ircdogry sagrh ]unsmrdnhc ircdogry sagrh ]unsmrdptdio rhmhdvgnbh Urhjduj io ircdogry sagrh ^htgdohc hgrodols - uogppriprdgthc ^htgdohc hgrodols - gppriprdgthc ^hvgbugtdio surpbus Srhgsury sagrhs, gt mist

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=,855,555 7,555,555 855,555 055,555 >55,555 855,555 >>5,555 355,555 >>5,555

^hqudrhc; Mijputh tah gjiuot i` titgb sagrhaibchr—s hqudty tagt Urhsmhtt saiubc rhpirt do dts Chmhjnhr =7 stgthjhot i` dogomdgb pisdtdio. ]IBXSDIO; Gutairdzhc ircdogry sagrh

U

=,855,555

 

Xodssuhc ircdogry sagrh Dssuhc ircdogry sagrh ]unsmrdnhc ircdogry sagrh ]unsmrdptdios rhmhdvgnbh Urhjduj io ircdogry sagrh Sitgb miotrdnuthc mgpdtgb ^htgdohc hgrodols uogppriprdgthc ^htgdohc hgrodols gppriprdgthc ^hvgbugtdio surpbus Sitgb Srhgsury sagrhs gt mist Sitgb sagrhaibchrs— hqudty

Y(7,555,555)Y >,855,555 855,555 Y(055,555)Y

(755,555) >55,555YY >,055,555 855,555 >>5,555 Y 355,555YY =,5,555 (>>5,555)Y U =,855,  =, 855,555 555YY

BHLGB MGUDSGB Bhlgb mgpdtgb ds tah pirtdio i` pgdc-do pgdc-do mgpdtgb wadma mgooit nh rhturohc ti stimfaibchr stimfaibchrss do goy `irj (mgsa, priphrty ir stimf cdvdchocs) curdol tah bd`htdjh i` tah mirpirgtdio. Sah bhlgb mgpdtgb mgpdtgb i` g mgpdtgb stimf wdta pgr vgbuh ds tah gllrhlgth gjiuot gt pgr vgbuh i`  tah sagrh sagrhss dssuhc dssuhc goc sunsmrdnhc. ‒Sah prhjduj ir hxmhss ivhr pgr ds oit ti nh miosdchrhc gs pgrt i` tah bhlgb mgpdtgb.‚ Gbtaiula tah gccdtdiogb pgdc-do mgpdtgb ds oit miosdchrhc pgrt i`  tah bhlgb mgpdtgb, ‒siuoc gmmiuotdol prdomdpbhs cdmtgth tagt cdvdchocs jgy nh chmbgrhc ioby iut  i` gmtugb hgrodols ir pridts i` tah mirpirgtdio.‚ Sah bhlgb mgpdtgb i` g mgpdtgb stimf wdtaiut pgr vgbuh ds tah hotdrh miosdchrgtdio rhmhdvhc. Gmmircdolby, nita tah stgthc vgbuh goc tah gccdtdiogb pgdc-do mgpdtgb do hxmhss i` stgthc vgbuh sagbb oit nh cdstrdnuthc gs cdvdchocs ti tah stimfaibchrs curdol tah bd`htdjh i` tah mirpirgtdio.

@irjubg `ir tah Mijputgtdio i` Bhlgb Mgpdtgb; 7. \dta pgr vgbuh ]agrh mgpdtgb ]unsmrdnhc sagrh mgpdtgb

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Bhlgb Mgpdtgb

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]agrh mgpdtgb ]unsmrdnhc sagrh mgpdtgb Ugdc Ugd c do mgpd mgpdtg tgbb do hx hxmh mhss ss i` stgt stgthc hc vgbu vgbuh h Bhlgb Mgpdtgb

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DBBX]S^GSDIO; Bhlgb Mgpdtgb Sah Sa h sa sagr grhai haibc bchr hrss hqudt hqudty y sh shmt mtdi dio o i` Gb Gbys yssg sg Gooh Gooh Mijp Mijpgoy goy rhvhg rhvhgbh bhc c tah tah `i `ibb bbiw iwdo dol l do`irjgtdio io Chmhjnhr =7, >571; Urh`hrhomh sagrh ” U755 pgr ]agrh prhjduj ” prh`hrhomh sagrhs Ircdogry sagrh, U78 pgr

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7,855,555 35>,855 >,0>8,555

 

]agrh prhjduj ” ircdogry sagrhs ]unsmrdnhc ircdogry sagrh ^htgdohc hgrodols Oith pgygnbh ]unsmrdptdios rhmhdvgnbh ” ircdogry sagrhs

7,=85,555 485,555 >,555,555 >55,555

^hqudrhc; 7) Aiw juma juma ds tah tah bhlgb bhlgb mgpdt mgpdtgb9 gb9 >) Gssujh dosthgc dosthgc tah ircdogry ircdogry sagrhs sagrhs agvh agvh oi pgr vgbuh nut wdta stgthc stgthc vgbuh vgbuh i` U78, aiw juma ds tah bhlgb mgpdtgb9 ]IBXSDIO; ^hqudrhjhot 7- \dta pgr vgbuh Urh`hrhomh sagrh, U755 pgr vgbuh Ircdogry sagrh, U78 pgr vgbuh ]unsmrdnhc ircdogry sagrh Bhlgb mgpdtgb

7,785,555 >,0>8,555 YYYY>85,555YY YY3,5>8,555YY

^hqudrhjhot > ” Oi pgr vgbuh Urh`hrhomh sagrh, U755 pgr vgbuh Ircdogry sagrh, U 78 stgthc vgbuh ]unsmrdnhc ircdogry sagrh ]agrh prhjduj ” ircdogry sagrhs Bhlgb mgpdtgb

7,785,555 >,0>8,555 >85,555 YY7,=. Domi Domirp rpir irgt gtdi dio o `hhs `hhs =. ]a ]agr grh h ds dssu sugo gomh mh mist mist ” cdrh cdrhmt mt mist mistss ti shbb sagr sagrh h mgpd mgpdtg tgbb wa wadm dma a oi oirj rjgb gbby by do dombu mbuch ch tah tah `ibbiwdol; g. Bhlgb `hhs n. MUG `hhs m. Xochrw Xochrwrdt rdtdol dol `hhs `hhs goc goc mijjd mijjdssd ssdios ios c. Mist Mist i` i` p prdo rdotdo tdol l mhrt mhrtdd ddmgt mgths hs h. Cimu Cimujh jhot otgr gry y stg stgjp jpss `. @dbd @dbdol ol `hhs `hhs wdta wdta ]HM l. Mist Mist i` gcvhrt gcvhrtdsd dsdol ol goc prij prijitd itdol ol tah tah dssuh dssuh

 Gmmiuotdol  Gmmiuotdo l `ir irlgodzgtdio irlgodzgtdio mists

 

Irlgodzgtdio Irlgodzgtd io mists, mists, hxmhpt hxmhpt `ir sagrh dssugomh mists, sagbb nh rhmilodzhc rhmilodzhc gs hxphosh do tah drst yhgr i` iphrgtdios.

 Gmmiuotdol `ir sagrh dssugomh  Gmmiuotdol dssugomh mists Do gmmircgomh wdta pgrglrgpa =8 i` UG] =>, ‒trgosgmtdio mists i` go hqudty trgosgmtdio sagbb nh gmmiuothc `ir gs g chcumtdio `rij hqudty, oht i` goy rhbgthc domijh tgx nhohdt.‚ Sahrh`irh, stimf dssugomh mist sagbb nh chndthc do tah `ibbiwdol irchr; g. ]agrh prhjduj `rij dssugomh n. ^htgdohc hgrodols d` tahrh ds oi sagrh prhjduj `rij dssugomh ir d` tah sagrh prhjduj `rij dssugomh ds oit su`dmdhot   Gmmiuotdol `ir Docdrhmt Mists  Gmmiuotdol Mists Jgoglhjhot sgbgrdhs goc itahr docdrhmt mists rhbgthc ti tah sgbh i` sagrh mgpdtgb saiubc nh hxphos hxp hoshc hc iutrdl iutrdlat. at. ^hmurr ^hmurrdol dol mist mist i` jgdotg jgdotgdod dodol ol sagrha sagrhaibc ibchrs hrs rhmirc rhmircss goc agocbd agocbdol ol iwohrsadp trgos`hrs suma gs rhldstrgr glhot `hhs sagbb nh magrlhc gs hxphosh do tah phrdic domurrhc. D]]XGOMH I@ ]AG^H MGUDSGB; Mgsa Miosdchrgtdio Mgsa Cdsmiuot io sagrh mgpdtgb (d` goy) ]agrh mgpdtgb (gt pgr ir stgthc vgbuh) ]agrh prhjduj (d` goy)

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\gthrhc sagrh \gthrhc sagrh ds g sagrh dssuhc gt g cdsmiuot ir dssuhc `ir dogchqugth ir dosu`dmdhot  miosdchrgtdio ir miosdchrgtdio rhmhdvhc bhss tago pgr vgbuh ir stgthc vgbuh, nut sagrh mgpdtgb ds dssuhc gs `ubby pgdc. Sads ds cioh ny ivhrstgtdol gssht g goc oc mgpdtgb. chcumt umtdio dio ti titgb titgb Sah rhbg rhbgth thc c cd cdsm smiu iuot ot io sa sagr grh h mgpd gpdtg tgbb sa sagb gbbb nh prh rhsh shot othc hc gs chc sagrhaibchr—s hqudty. ]hmrht rhshrvh ]hmrht ds tah rhvhrsh i` wgthrhc sagrh. Dt grdshs waho gssht ds uochrstgthc ir bdgndbdty ds ivhrstgthc wdta g mioshquhot uochrstgthjhot i` mgpdtgb. ]hmrht rhshrvh usugbby grdshs `rij tah `ibbiwdol; Hxmhssdvh privdsdio i` `ir chprhmdgtdio, chpbhtdio, gjirtdzgtdio goc ciunt`ub gmmiuots6 Hxmhssdvh wrdth-ciwo i` rhmhdvgnbhs, dovhotirdhs goc shmurdtdhs6 Mgpdtgb hxphocdturhs grh rhmirchc gs iutrdlat hxphosh6 @dmtdtdius bdgndbdtdhs grh rhmirchc  

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DBBX]S^GSDIO; Dssugomh i` ]agrh Mgpdtgb Gssujh tah `ibbiwdol dssugomhs i` g U755 pgr vgbuh sagrh i` stimf; 7. Dssugo Dssugomh mh i` =,55 =,555 5 sagrhs sagrhs gt gt pgr `ir `ir mgsa. mgsa. >. Dssugomh Dssugomh i` 8,555 8,555 sagrhs gt U775 U775 phr sagrh sagrh i` mgsa. mgsa. ]timf dssuh dssuh mists mists tagt whrh whrh pgdc ny tah mirpirgtdio gjiuothc ti U05,555.

 

=. Dssugomh Dssugomh i` 3,555 sagrhs sagrhs gt U45 phr phr sagrh sagrh `ir `ir mgsa. mgsa.

^hqudrhc; Urhpgrh tah ohmhssgry kiurogb hotrdhs usdol tah jhjirgocuj jhtaic. ]IBXSDIO; 7. Mg Mgsa (=,555 x U755) ]agrh mgpdtgb Si rhmirc sagrh dssugomh gt g prhjduj >. Mg Mgsa (8,555 x U775) ]agrh mgpdtgb (8,555 x U755) ]agrh Urhjduj Si rhmirc sagrh dssugomh gt g prhjduj ]agrh Urhjduj ^htgdohc Hgrodols Mgsa Si rhmirc pgyjhot i` sagrh dssuh mist  =. Mg Mgsa (3,555 x U45) Cdsmiuot io sagrh mgpdtgb ]agrh mgpdtgb (3,555 x U755) Si rhmirc sagrh dssugomh gt g cdsmiuot 

=55,555 =55,555

885,555 855,555 85,555

85,555 75,555 05,555

=05,555 35,555 355,555

D]]XGOMH I@ ]AG^H MGUDSGB; Oiomgsa Miosdchrgtdio Ngshc io tah privdsdio i` tah Mirpirgtdio Mich goc do tah mio`irjdty wdta U@^] >, tah `ibbiwdol rubhs sagbb nh inshrvhc waho sagrh mgpdtgb ds dssuhc `ir oiomgsa miosdchrgtdio. Miosdchrgtdio ^hmhdvhc Pgbugtdio Oio-mgsa gssht ir shrvdmh

Bdgndbdty hxtdoludsahc

]agrh mgpdtgb sagbb nh rhmirchc gt go gjiuot hqugb ti tah  `ibbiwdol (do tah irchr i` prdirdty); 7. @gdr @gdr vgbuh vgbuh i` oiomgsa oiomgsa miosdc miosdchrg hrgtdi tdio o rhmhdv rhmhdvhc. hc. >. @gdr @gdr vgbuh vgbuh i` sagr sagrh h mgpdtg mgpdtgbb ds dssuh suhc. c. =. Ugr vgbu vgbuh h i` sagr sagrh h mgpdtg mgpdtgbb ds dssuh suhc. c. Dthjs mbgssddhc gs chnt `ir hqudty swgp uochr D@^DM 74 (do irchr i` prdirdty); 7. @gdr @gdr vgbuh vgbuh i` sagr sagrh h mgpdtg mgpdtgbb ds dssuh suhc c >. @gdr @gdr vgbuh vgbuh i` bdg bdgndb ndbdty dty hxtdol hxtdoluds udsahc ahc =. Mgrryd Mgrrydol ol gjiuot gjiuot i` bdgnd bdgndbdt bdty y hxtd hxtdolu oludsa dsahc hc Dthjs oit mivhrhc ny ‒chnt `ir hqudty swgp‚; Mgrrydol gjiuot i` tah bdgndbdty hxtdoludsahc. Oi lgdo ir biss ds rhmilodzhc. Goy cd``hrhomh nhtwhho tah mgrrydol gjiuot i` tah dogomdgb bdgndbdty (ir pgrt) hxtdoludsahc goc tah jhgsurhjhot i` tah

 

hqudty dostrujhots dssuhc sagbb nh rhmilodzhc do pridt ir biss.

@irjubgs rhbgthc ti dssugomh i` sagrhs ti hxtdoludsa bdgndbdty @gdr vgbuh i` hqudty dostrujhots dssuhc (ir d` oit rhbdgnby chthrjdognbh, ush tah `gdr vgbuh i`  bdgndbdty) QQ Bhss; Mgrrydol gjiuot i` bdgndbdty YYQQYY Biss (ir lgdo) io hxtdoludsajhot i` bdgndbdty YYQQYY @gdr vgbuh `ir hqudty dostrujhots dssuhc (ir d` oit o it rhbdgnby chthrjdognbh, ush tah `gdr vgbuh i` bdgndbdty) QQ Bhss; Sitgb pgr ir stgthc vgbuh i` hqudty dssuhc YYQQYY ]agrh prhjduj (ir cdsmiuot) YYQQYY

DBBX]S^GSDIO; Dssugomh i` ]agrh Mgpdtgb `ir Oiomgsa Miosdchrgtdio Gssujh tah `ibbiwdol dssugomhs i` g U755 pgr vgbuh sagrh i` stimf; 7. Dssuhc >,855 >,855 sagrhs sagrhs i` stimf stimf `ir jgmadohr jgmadohry. y. Sah jgmadohr jgmadohry y ags g `gdr vgbuh vgbuh i` U>15,555 U>15,555 wadbh tah stimf ds shbbdol gt U758 phr sagrh. >. Dssuhc 7,555 7,555 sagrhs sagrhs i` stimf stimf `ir pgthot pgthot (go dotgoldnb dotgoldnbh h gssht); Sah Sah stimf ds ds shbbdol gt U758 phr sagrh. =. Dssuhc 855 855 sagrhs i` stimf stimf do `ubb pgyjhot pgyjhot i` irlgodzgtd irlgodzgtdio io shrvdmhs shrvdmhs rhochrhc rhochrhc `rij tah tah bhlgb miuoshb; Sah `gdr vgbuh i` suma shrvdmhs ds U05,555

^hqudrhc; Urhpgrh tah ohmhssgry kiurogb hotrdhs usdol tah jhjirgocuj jhtaic. ]IBXSDIO; 7. Jgmadohry ]agrh mgpdtgb (>,855 x U755) ]agrh prhjduj Si rhmirc dssugomh i` sagrh `ir jgmadohry  >. Ugthot (7,555 x U758) ]agrh mgpdtgb (7,555 x U755) ]agrh prhjduj Si rhmirc dssugomh i` sagrh `ir pgthot  =. Irlgod Irlgodzgtd zgtdio io hxphos hxphosh h ]agrh mgpdtgb (855 x U755) ]agrh prhjduj Si rhmirc dssugomh i` sagrh `ir irlgodzgtdio shrvdmhs

>15,555 >85,555 =5,555

758,555 755,555 8,555

05,555 05, 555 85,555 75,555

DBBX]S^GSDIO; Dssugomh Dssugomh i` ]agrh Mgpdtgb `ir Hxdstdol Bdgndbdty Sah mijpgoy dssuhc >,555, U755 pgr ircdogry sagrhs `ir go iutstgocdol ngof bigo i` U>85,555. Io tads cgth, sagrhs grh quithc gt U735 phr sagrh.

 

^hqudrhc; Urhpgrh tah ohmhssgry kiurogb hotry ti rhmirc tah trgosgmtdio usdol tah jhjirgocuj jhtaic. ]IBXSDIO; Bigos pgygnbh ” ngof Biss io hxtdoludsajhot i` bdgndbdty* Ircdogry sagrh (>,555 x U755) ]agrh Urhjduj** Si rhmirc dssugomh i` sagrhs `ir bdgndbdty 

>85,555 =5,555 >55,555 15,555

*Mijputgtdio i` biss io hxtdoludsajhot i` bdgndbdty @gdr vgbuh i` hqudty dostrujhots dssuhc (>,555 x U735) Bhss; Mgrrydol gjiuot i` bdgndbdty Biss io hxtdoludsajhot i` bdgndbdty

>15,555 YY>85,555YY =5,555YY

**Mijputgtdio i` domrhgsh do sagrh prhjduj @gdr vgbuh i` hqudty dostrujhots dssuhc (>,555 x U735) Bhss; Sitgb pgr vgbuh i` hqudty dssuhc (>,555 x U755) ]agrh prhjduj

>15,555 YY>55,555YY YYY15,555YY

D]]XGOMH I@ ]AG^H MGUDSGB; Swi ir jirh mbgsshs i` sagrhs  G. Dssuhc shpgrgthby. \aho twi ir jirh mbgsshs i` sagrhs grh dssuhc shpgrgthby, tah dssugomhs sagbb nh gmmiuothc shpgrgthby. Dbbustrgtdio; Dssugomh Swi ir Jirh Mbgsshs i` ]agrhs Sah mijpgoy dssuhc tah `ibbiwdol sagrhs i` stimf; 7. Dssuhc 8,555, 8,555, U>55 pgr vgbuh vgbuh prh`hrh prh`hrhomh omh sagrh, sagrh, `ir U>>5 U>>5 phr sagrh sagrh `ir `ir mgsa >. Dssuhc 7,555, 7,555, U755 pgr vgbuh vgbuh ircdogry ircdogry sagrh, `ir U7>5 U7>5 phr sagrh sagrh `ir `ir mgsa ^hqudr ^hqu drhc hc;; Urhp Urhpgr grh h ta tah h ohmhs ohmhssgr sgry y kiur kiurog ogbb ho hotr try y ti rhmi rhmirc rc tah tah trgos trgosgmt gmtdi dio o us usdo dol l tah tah jhjirgocuj jhtaic. ]IBXSDIO; 7. Mgsa (8,555 x U>>5) Urh`hrhomh ]agrhs (8,555 x U>55) ]agrh prhjduj ” prh`hrhomh sagrh Si rhmirc dssugomh i` prh`hrhomh sagrhs >. Mg Mgsa (7,555 x U7>5) Ircdogry sagrhs (7,555 x U755) ]agrh prhjduj ” ircdogry sagrh Si rhmirc dssugomh i` ircdogry sagrhs

7,755,555 7,555,555 755,555

7>5,555 755,555 >5,555

N. Dssuhc sdjubtgohiusby gt g ngsfht ir bujp-suj prdmh. \aho twi ir jirh mbgsshs i`  sa sagr grhs hs grh grh ds dssu suhc hc g ngsfh ngsfhtt ir bujp bujp-s -suj uj pr prdm dmh, h, gm gmmi miuo uotd tdol ol `i `irr tah tah dssu dssugom gomh h wd wdbb bb nh chphochot io tah gvgdbgndbdty i` `gdr vgbuhs goc wdbb nh gmmiuothc gs `ibbiws;

 

7. D` nita sagrhs sagrhs agvh agvh `gdr vgbuh, vgbuh, ush tah tah rhbgtdvh rhbgtdvh `gdr vgbuh vgbuh ir pripirtd pripirtdiogb iogb jhtaic jhtaic Xochr tah rhbgtdvh `gdr vgbuh ir pripirtdiogb jhtaic, tah bujp-suj prdmh sagbb nh gbbimgthc gs `ibbiws; Sitgb @P @rgmtdio Gbbimgthc Mist   Urh`hrhomh sagrhs (Oi. i` prh`. sagrhs x @gdr vgbuh) GG GG/MM CC Ircdogry sagrhs (Oi. i` Ircdogry sagrhs x @gdr vgbuh) YYNNYY YYNN/MMYY YYHHYY Sitgb YYMMYY YY@@YY   (Sitgb primhhcs) CC : GG cdvdch ny MM Q @@ HH : NN cdvdch ny MM Q @@ >. D` ioby ioh ioh i` tah sagrhs sagrhs ags go gvgdbgnbh gvgdbgnbh `gdr `gdr vgbuh, vgbuh, ush tah domrhjho domrhjhotgb tgb jhtaic. jhtaic. Xochr tah domrhjhotgb jhtaic, tah bujp-suj prdmh sagbb nh gbbimgthc gs `ibbiws; Sitgb Urimhhcs Bhss Bhss;; Sitg Sitgbb `g `gdr dr vg vgbu buh h (shm (shmur urdt dtdh dhss wdta wdta gvgd gvgdbg bgnb nbh h `gdr `gdr vg vgbu buh) h)

QQ YQQY YQQY

Gjiuot gbbimgthc ti tah itahr shmurdtdhs

YQQY

Uri-`irjg kiurogb hotry; Mgsa Urh`hrhomh sagrhs ]agrh prhjduj ” prh`hrhomh sagrhs Ircdogry ]agrhs ]agrh prhjduj ” ircdogry sagrhs

xxx xxx xxx xxx xxx

Dbbu Dbbust strg rgtd tdio io;; Dssu Dssugo gomh mh Swi Swi ir Jirh Jirh Mb Mbgs gssh shss i` ]agr ]agrhs hs (^hb (^hbgt gtdv dvh h @gdr @gdr Pgbu Pgbuh h ir Uripirtdiogb Uripirtdio gb Jhtaic) Sah mijpgoy dssuhc `ir U7,555,555 mgsa, 7,555 sagrhs i` U>55 pgr vgbuh Urh`hrhomh sagrh goc >,555 sagrhs i` U755 ircdogry sagrh. Sah prh`hrhomh goc ircdogry sagrhs agvh `gdr vgbuhs i` U>35 goc U715 phr sagrh, rhsphmtdvhby io tah cgth i` sgbh. ^hqudr ^hqu drhc hc;; Urhp Urhpgr grh h ta tah h ohmhs ohmhssgr sgry y kiur kiurog ogbb ho hotr try y ti rhmi rhmirc rc tah tah trgos trgosgmt gmtdi dio o us usdo dol l tah tah jhjirgocuj jhtaic. ]IBXSDIO; Gbbimgtdio i` tah bujp-suj prdmh; Sitgb @gdr vgbuh Urh`hrhomh sagrhs (7,555 x U>35) >35,555 Ircdogry sagrhs (>,555 x U715) YY=05,555YY Sitgb YY055,555YY Sah trgosgmtdio wdbb taho nh rhmirchc gs `ibbiws; Mgsa

@rgmtdio Gbbimgthc mist   >3/05 355,555 =0/05 YY055,555YY Y7,555,555Y

7,555,555

 

Urh`hrhomh sagrhs (7,555 x U>55) ]agrh prhjduj ” U/] (U355,555 ” U>55,555) Ircdogry sagrhs (>,555 x U755) ]agrh prhjduj ” I/] (U055,555 ” U>55,555)

>55,555 >55,555 >55,555 355,555

Dbbustrgtdio; Dssugomh Swi ir Jirh Mbgsshs i` ]agrhs (Domrhjhotgb Jhtaic) Sah mijpgoy dssuhc `ir U7,555,555 mgsa, 7,555 sagrhs i` U>55 pgr vgbuh Urh`hrhomh sagrh goc >,555 sagrhs i` U755 ircdogry sagrh. Sah prh`hrhomh sagrh ags g `gdr vgbuh i` U>35 io tah cgth i` sgbh. Oi `gdr vgbuh ds gvgdbgnbh `ir tah ircdogry sagrh. ^hqudr ^hqu drhc hc;; Urhp Urhpgr grh h ta tah h ohmhs ohmhssgr sgry y kiur kiurog ogbb ho hotr try y ti rhmi rhmirc rc tah tah trgos trgosgmt gmtdi dio o us usdo dol l tah tah jhjirgocuj jhtaic. ]IBXSDIO; Gbbimgtdio i` tah bujp-suj prdmh; Sitgb primhhcs Bhss; Sitgb `gdr vgbuh i` prh`hrhomh sagrhs (7,555 x U>35) Gjiuot gbbimgthc ti ircdogry sagrhs Sah trgosgmtdio wdbb taho nh rhmirchc gs `ibbiws Mgsa Urh`hrhomh sagrhs (7,555 x U>55) ]agrh prhjduj ” U/] (U>35,555 ” U>55,555) Ircdogry sagrhs (>,555 x U755) ]agrh prhjduj ” I/] (U55,555) Si rhmirc dssugomh i` prh`hrhomh goc ircdogry sagrhs

7,555,555 >35,555 55,555 35,555 >55,555 805,555

Djpirtgot oith; \aho tah sagrhs dssuhc agvh oi `gdr vgbuhs, ush tah pripirtdiogb jhtaic goc gbbimgth tah bujp-suj prdmh ngshc io tah pgr vgbuh i` sagrhs dssuhc.

]XN]M^DUSDIO] G sunsmrdptdio ds g wrdttho miotrgmt ny wadma ioh holglhs ti tgfh goc pgy `ir tah mgpdtgb stimf i` g mirpirgtdio do sijh `uturh cgth. Aiwhvhr, g mirpirgtdio mgooit dssuh dts mgpdtgb stimf d` oit `ubby pgdc. Ahomh, dt saiubc rhmirc dts sunsmrdptdios rhmhdvgnbh goc tah titgb sunsmrdnhc mgpdtgb stimf do tah niifs i` gmmiuots. Sah rhgsio `ir tads ds tagt iomh g sunsmrdptdio miotrgmt ds phr`hmthc, tah sunsmrdnhr nhmijhs niuoc ti nuy tah mirpirgth stimfs. Gmmircdol ti tah bgw, tah gpprivgb i` domirpirgtdio rhqudrhs tagt gt bhgst >8% i` tah gutairdzhc mgpdtgb stimf saiubc agvh nhho sunsmrdnhc goc >8% i` wadma saiubc agvh nhho pgdc.

Dbbustrgtdio; ]unsmrdptdio i` ]agrh Mgpdtgb

 

Goog Birho Mirpirgtdio wgs gutairdzhc ti dssuh sagrh mgpdtgb i` U7,555,555 cdvdchc doti U755 pgr vgbuh phr sagrh io Kgougry 7. Sah domirpirgtirs i` Goog Birho Mirpirgtdio sunsmrdnhc ti tah >8% i` tah titgb gutairdzhc sagrh mgpdtgb goc pgdc tah >8% i` tah sunsmrdnhc mgpdtgb

^hqudrhc; Urhpgrh tah ohmhssgry kiurogb hotry ti rhmirc tah gnivh trgosgmtdios. ]IBXSDIO; Si rhmirc sunsmrdptdios i` sagrh mgpdtgb; ]unsmrdptdio rhmhdvgnbh ]unsmrdnhc sagrh mgpdtgb Si rhmirc mgsa mibbhmtdio; Mgsa ]unsmrdptdio rhmhdvgnbh

U >85,555 U >85,555

U 0>,855 U 0>,855

Djpirtgot oiths; 7. Sah sunsmrdnhc sunsmrdnhc sagrh sagrh mgpdtgb mgpdtgb goc tah tah mgsa rhmhdvhc rhmhdvhc grh grh mijputhc mijputhc gs `ibbiws; `ibbiws; Sitgb gutairdzhc sagrh mgpdtgb Jubtdpby ny; ^hqudrhc phrmhotglh i` sunsmrdptdio ]unsmrdnhc sagrh mgpdtgb Jubtdpby ny; ^hqudrhc phrmhotglh i` mgsa pgyjhot Mgsa rhmhdvhc Oujnhr i` sagrhs sunsmrdnhc (U>85,555/U755)

U 7,555,555 >8% >85,555 >8% U 0>,555 >,855

>. Sah kiurogb kiurogb hotrdhs hotrdhs rhshothc rhshothc do tah prhvdius prhvdius pglh grh sdolbh sdolbh hotrdhs. hotrdhs. Gbthrogtdvhb Gbthrogtdvhby, y, tah hotrdhs mgo nh prhshothc do g mijpiuoc hotry gs `ibbiws; Mgsa U 0>,855 ]unsmrdptdio rhmhdvgnbh 7185,555

CHBDOWXHOS ]XN]M^DUSDIO D` g stimf sunsmrdnhr cihs oit pgy do `ubb ads uopgdc stimf sunsmrdptdio io tah cgth dxhc ny tah nigrc i` cdrhmtirs, ah jgy nh chmbgrhc g chbdoquhot sunsmrdnhr.

@ir`hdthc Ciwopgyjhot  Sah ciwopgyjhot i` tah sunsmrdnhr jgy nh `ir`hdthc. D` tah ciwopgyjhot ds `ir`hdthc, tah mirpirgtdio wdbb agvh ti jgfh tads kiurogb hotry; ]unsmrdnhc sagrh mgpdtgb QQQ Urhjduj io sagrh mgpdtgb QQQ ]unsmrdptdio rhmhdvgnbh QQQ ]agrh prhjduj- `ir`hdthc ciwopgyjhot QQQ

 

Oith tagt tah sagrh prhjduj ” `ir`hdthc ciwopgyjhot ds hqugb ti tah gjiuot pgdc ny tah chbdoquhot sunsmrdnhr.

 Gumtdiohc ]unsmrdptdio ]unsmrdptdio \aho tah ciwopgyjhot ds oit `ir`hdthc, tah chbdoquhot sunsmrdptdio wdbb taho nh sibc gt  punbdm gumtdio ti tah phrsio wai wdbb pgy tah ‒i``hr prdmh‚ i` tah chbdoquhot stimf goc ds wdbbdo wdb bdol l ti rhmhdv rhmhdvh h tah sjgbbhst sjgbbhst oujnhr i` sagrhs sagrhs.. ]uma ]uma phrsio phrsio ds mgbbhc mgbbhc gs tah ‒adlahst  ndcchr‚. Sah i``hr prdmh usugbby dombuchs tah `ibbiwdol dthjs; g. Xopgdc Xopgdc ngbgomh ngbgomh cuh io sunsmr sunsmrdpt dptdio dio n. Mist i` i` jiohy jiohy suma suma gs gmmruhc gmmruhc dothrhst dothrhst io tah sunsmrdp sunsmrdptdio tdio cuh cuh m. ^hbgthc ^hbgthc hxphoshs hxphoshs do punbdm punbdm gumtdio, gumtdio, suma suma gs gcvhrtds gcvhrtdsdol dol goc itahr itahr mist mist do shbbdol shbbdol Uri-`irjg kiurogb hotrdhs Si rhmirc hxphoshs domurrhc rhbgthc ti tah gumtdio ^hmhdvgnbh `rij adlahst ndcchr Mgsa

xxx xxx

Oith; Sah ‒gcvgomhs io stimf chbdoquhomy sgbh‚ gmmiuot sagbb nh trhgthc gs pgrt i` tah Oith; murrhot gssht d` tah stgthjhot i` dogomdgb pisdtdio ds prhpgrhc nh`irh tah pgyjhot i` tah adlahst ndcchr. \aho sibc ti tah adlahst ndcchr g. Si rhmirc rhmirc mibbhmtdio mibbhmtdio `rij adlahst adlahst ndcchr ndcchr Mgsa ]unsmrdptdio rhmhdvgnbh ^hmhdvgnbh `rij adlahst ndcchr Dothrhst domijh n. Si rhmirc rhmirc dssugomh dssugomh i` i` sagrh sagrh mhrtddm mhrtddmgths gths ]unsmrdnhc sagrh mgpdtgb ]agrh mgpdtgb

xxx xxx xxx xxx

xxx xxx

Dbbustrgtdio; Chbdoquhot sunsmrdptdio (@ir`hdthc sunsmrdptdio) sunsmrdptdio) Sah `ibbiwdol trgosgmtdios phrtgdo ti ioh i` tah sunsmrdnhrs i` Hcwgrc Mi. 7. Cgjjgy Cgjjgy sunsmr sunsmrdnh dnhc c `ir 75,555 75,555,, U755 U755 pgr ircdogr ircdogry y sagrhs sagrhs i` Hcwgrc Hcwgrc Mi. Mi. gt U775 phr sagrh. >. Cgjjgy Cgjjgy pgdc pgdc 35% 35% i` tah sunsmr sunsmrdpt dptdio dioss prdm prdmh. h. =. ]unshqu ]unshquhot hotby, by, Cgjjgy Cgjjgy wgs chmbgrh chmbgrhc c chbdol chbdolquho quhott sunsmr sunsmrdnh dnhr. r. Do gmmirc gmmircgom gomh h wdta wdta tah sunsmrdptdios miotrgmt, Cgjjgy—s ciwopgyjhot wgs `ir`hdthc. ^hqudrhc; ^hqudr hc; Urhpgrh tah ohmhssgry kiurogb hotry ti rhmirc tahsh trgosgmtdios usdol tah jhjirgocuj jhtaic. ]IBXSDIO;

 

7.

]unsmrdptdios rhmhdvgnbh (75,555 x U775) ]unsmrdnhc ircdogry sagrhs (75,555 x U755) ]agrh prhjduj- ircdogry sagrh Si rhmirc sunsmrdptdios i` 75,555 sagrhs gt U775

>. Mgsa (7,755,555 x 35%) ]unsmrdptdio rhmhdvgnbh Si rhmirc rhmhdpt i` mgsa `ir sunsmrdptdios =. ]unsmrdnhc ircdogry sagrhs (75,555 x U755) ]agrh prhjduj ” ircdogry sagrh ]unsmrdptdios rhmhdvgnbh (7,755,555 x 05%) ]agrh Urhjduj `ir`hdthc ciwo-pgyjhot

7,755,555 7,555,555 755,555

335,555 335,555

7,555,555 755,555 005,555 335,555

Dbbustrgtdio; Chbdoquhot ]unsmrdptdios ]unsmrdptdios (\dta Adlahst Ndcchr) Jdfhh Mbiuchtth Mirpirgtdio chmbgrhc ^hx stimf sunsmrdptdios chbdoquhot. Sah rhmirc i`  sunsmrdnhc mgpdtgb stimf phrtdohot ti ^hx saiws g 8,555 sagrhs gt U755 pgr i` wadma tah rh rhjg jgdo dodo dol l uopg uopgdc dc suns sunsmr mrdp dptd tdio io ng ngbg bgom omh h ds U>15 U>15,5 ,555 55.. Sah Sah ch chbd bdoq oquh uhot ot stim stimfs fs grh grh sunshquhotby i``hrhc `ir punbdm gumtdio domurrdol g mist i` U>5,555. Sah i``hr prdmh ds U=55,555. Sahrh Sahr h gr grh h ta tarh rhh h nd ndcc cchr hrss curd curdol ol ta tah h gu gumt mtdi dio o wai wai gr grh h wd wdbb bbdo dol l ti pg pgy y tah tah i` i``h `hrr pr prdm dmh h mirrhspiocdol ti sagrhs i` stimfs, gs `ibbiws;

Ndcchrs [hus Gocrdz ^agc Pdm

# i` sagrhs wdbbdol ti nh rhmhdvhc =,555 sagrhs =,855 sagrhs 3,555 sagrhs

^hqudrhc; Urivdch tah `ibbiwdol; 7) Ad Adla lahst hst nd ndcc cchr hr >) Oujnhr i` sagrhs sagrhs ^hx saiubc saiubc rhmhdvh rhmhdvh =) Ohmhssgry Ohmhssgry kiurogb kiurogb hotrdhs hotrdhs ti ti rhmirc rhmirc tah trgosgmt trgosgmtdio dio ]IBXSDIO; 7) Adlahst ndcchr Ngshc `rij tah ldvho cgtg, [hus ds miosdchrhc tah adlahst ndcchr. >) Oujnhr i` sagrhs ^hx saiubc rhmhdvh ]domh tahrh ds g adlahst ndcchr, tah 8,555 sagrhs wdbb nh dssuhc ti ^hx goc [hus, gs `ibbiws; Sitgb oujnhr i` sagrhs sunsmrdnhc Bhss; Oujnhr i` sagrhs ti [hus

8,555 sagrhs =,555 sagrhs

^hjgdodol sagrhs ti ^hx

>,555 sagrhs

 

Sah cdstrdnutdio i` tah oujnhr i` sagrhs ds ngshc io tah `ibbiwdol privdsdio i` tah bgw; ‒Sah stimf si purmagshc sagbb nh trgos`hrrhc ti suma purmagshr (adlahst ndcchr) do tah niifs i` tah mirpirgtdio goc g mhrtddmgth `ir suma stimf sagbb nh dssuhc do ads `gviur. Sah rhjgdodol sagrhs, d` goy, sagbb nh mrhcdthc do `gviur i` tah chbdoquhot stimfaibchr wai sagbb bdfhwdsh nh hotdtbhc ti tah dssugomh i` g mhrtddmgth i` stimf mivhrdol suma sagrhs.‚  =) Kiurogb hotrdhs ti rhmirc tah trgosgmtdios wiubc nh; g. Si rhmirc rhmirc tah tah hxphoshs hxphoshs domurrhc domurrhc rhbgthc rhbgthc ti tah tah gumtdio gumtdio ^hmhdvgnbh `rij adlahst ndcchr U >5,555 Mgsa n. Si rhmirc rhmirc tah tah mibbhmtdio mibbhmtdio `rij adlahst adlahst ndcchr ndcchr Mgsa =55,555 ]unsmrdptdio rhmhdvgnbh ^hmhdvgnbh `rij adlahst ndcchr m. Si rhmirc rhmirc tah tah dssugomh dssugomh i` sagr sagrh h mgpdtgb mgpdtgb ]unsmrdnhc sagrh mgpdtgb 855,555 ]agrh mgpdtgb

U

>5,555

>15,555 >5,555

855,555

Chbdoquhot ]unsmrdptdio ]unsmrdptdio wdtaiut g Adlahst Ndcchr \aho tahrh grh oi ndcchrs `ir tah gumtdio sgbh i` tah chbdoquhot sagrhs, tah mirpirgtdio jgy purmagsh `ir dtshb` dts chbdoquhot sagrhs rhsubtdol ti g trhgsury sagrh trgosgmtdio. Gmmircdolby,, tah chbdoquhot sunsmrdnhr ds rhbhgshc `rij bdgndbdty i` ads uopgdc sunsmrdptdio, Gmmircdolby nut ah sagbb oit nh hotdtbhc `ir goy oujnhr i` sagrhs do ads sunsmrdptdio gs privdchc ny tah bgw, ti wdt; ‒]aiubc tahrh nh oi ndcchr gt tah punbdm gumtdio …, tah mirpirgtdio jgy ndc `ir tah sgjh, goc  tah titgb gjiuot cuh sagbb nh mrhcdthc gs pgdc-do `ubb do tah niifs i` tah mirpirgtdio. Sdtbh ti gbb tah sagrhs i` stimf mivhrhc ny tah sunsmrdptdio sagbb nh vhsthc do tah mirpirgtdio gs trhgsury stimf…‚  Uri-`irjg kiurogb hotrdhs 7. \aho oi adlahst ndcchr goc tah mirpirgtdio gmqudrh tah sagrhs Srhgsury sagrhs xxx ]unsmrdptdio rhmhdvgnbh ^hmhdvgnbh `rij adlahst ndcchr Oith; ^hsdstgomh i` sagrhs wdbb nh gmmiuothc `ir gs trhgsury sagrhs.

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>. \aho oi adlahst ndcchr goc tah mirpirgtdio ds priadndthc ti gmqudrh tah sagrhs ]unsmrdnhc sagrh mgpdtgb xxx ]agrh prhjduj ” irdldogb sunsmrdptdio xxx ]unsmrdptdio rhmhdvgnbh xxx ^hmhdvgnbh `rij adlahst ndcchr xxx ]agrh prhjduj ” chbdoquhot sunsmrdptdio

xxx

 

Dbbustrgtdio; Chbdoquhot ]unsmrdptdio (\dtaiut Ndcchrs) Xsdol tah sgjh cgtg do tah prhvdius dbbustrgtdio, hxmhpt tagt tahrh grh oi ndcchrs goc tah mirpirgtdio purmagshc dts iwo chbdoquhot sagrhs, privdchc tah ohmhssgry kiurogb hotrdhs ti nh jgch. ]IBXSDIO; 7. Si rhmirc rhmirc tah hxphoshs hxphoshs domurrhc domurrhc rhbgthc rhbgthc ti tah tah gumtdio gumtdio ^hmhdvgnbh `rij adlahst ndcchr Mgsa >. Si rhmirc rhmirc tah gmquds gmqudsdtdio dtdio i` i` hotdty—s hotdty—s iwo iwo sagrhs sagrhs Srhgsury sagrhs ]unsmrdptdio rhmhdvgnbh ^hmhdvgnbh `rij adlahst ndcchr =. Si rhmirc rhmirc tah dssugom dssugomh h i` sagrh mgpdtgb mgpdtgb ]unsmrdnhc sagrh mgpdtgb ]agrh mgpdtgb

>5,555 >5,555

=55,555 >15,555 >5,555

855,555 855,555

]ujjgry i` rhmdpdhot i` sagrhs rhbgthc ti chbdoquhot sunsmrdptdio Miocdtdio ^hmdpdhot i` sagrhs 7. @ir`hdthc ciwopgyjhot Oi dssugomh wdbb nh jgch >. \dta adlahst ndcchr g. Si tah adlahst ndcchr ” oujnhr i` sagrhs ah/sah ds wdbbdol ti rhmhdvh waho tah ndc wgs jgch n. Si tah tah chbd chbdoquh oquhot ot suns sunsmrd mrdnhr nhr ” goy goy rhjgdodol sagrhs =. \dta \dta oi oi adla adlahst hst ndcchr ndcchr goc tah Gbb sagrhs wdbb nh gmqudrhc ny tah mirpirgtdio gmqudrhs tah sagrhs mirpirgtdio goc dombuchc gs pgrt i` trhgsury sagrhs. 3. \dta \dta oi oi adla adlahst hst ndcchr ndcchr goc tah Oi dssugomh i` sagrhs wdbb nh jgch6 ahomh, mirpirgtdio ds priadndthc ti gmqudrh tah sagrhs

tah sagrhs wdbb nh mgomhbbhc.

S^HG]X^T ]AG^H] Srhgsury sagrhs grh mijpgoy—s iwo stimf prhvdiusby dssuhc, rhgmqudrhc nut oit mgomhbbhc.

 Gmmiuotdol `ir trhgsury sagrhs  Gmmiuotdol sagrhs Srhgsury sagrhs jgy nh gmmiuothc gs `ibbiws; Mistt Jhtaic Jhtaic ” Xochr tads jhtaic, trhgsury sagrhs grh chndthc ir rhmilodzhc gt dts 7. Mis gmqudsdtdio mist. Gbsi, goy sunshquhot rhdssugomh goc/ir rhtdrhjhot i` tah trhgsury sagrhs ds mrhcdthc gt mist. Mist sagbb jhgo tah mgrrydol gjiuot i` tah miosdchrgtdio ldvho ti rhgmqudrh tah sagrhs.

 

>. Ugr Pgbuh Jhtaic ” Xochr tads jhtaic, tah gjiuot chndthc ti trhgsury sagrhs ds hqugb ti tah titgb pgr vgbuh i` tah trhgsury sagrhs. Do gccdtdio, sagrh prhjduj `rij tah irdldogb dssugomh ds gbsi chndthc. Goy sunshquhot rhdssugomh goc rhtdrhjhot i` tah trhgsury sagrhs ds gbsi mrhcdthc gt pgr.

Oith; Do tah Uadbdppdohs, tah stgocgrcs rhqudrh trhgsury sagrhs ti nh gmmiuothc uochr tah mist jhtaic.

MI]S JHSAIC Uri-`irjg kiurogb hotrdhs G.  Gmqudsdtdio Si rhmirc gmqudsdtdio i` hotdty—s iwo sagrhs Srhgsury sagrhs (gt mist) Mgsa ir mgrrydol vgbuh i` oio-mgsa gssht N. ^hdssugomh Si rhmirc rhdssugomh i` trhgsury sagrhs gt mist   Mgsa Srhgsury sagrhs (gt mist)

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Si rhmirc rhdssugomh i` trhgsury sagrhs gt gnivh mits  Mgsa xxx Srhgsury sagrhs (gt mist) xxx ]agrh prhjduj ” trhgsury sagrhs xxx Oith; Goy cd``hrhomh nhtwhho tah miosdchrgtdio rhmhdvhc goc g oc tah mist i` trhgsury sagrhs sagbb nh mrhcdthc ti sagrh prhjduj ” trhgsury sagrhs. Si rhmirc rhdssugomh i` trhgsury sagrhs gt nhbiw mist Mgsa xxx ]agrh prhjduj ” trhgsury sagrhs xxx ^htgdohc hgrodols xxx Srhgsury sagrhs (gt mist)

xxx

Oith; Goy cd``hrhomh nhtwhho tah miosdchrgtdio rhmhdvhc goc g oc tah mist trhgsury sagrhs sagbb nh chndthc ti tah `ibbiwdol; g. ]agrh ]agrh prhjdu prhjdujj- trhgsu trhgsury ry sagrhs sagrhs n. Goy hxmhss hxmhss ti rht rhtgdo gdohc hc hgro hgrodol dolss ]ujjgry i` ngbgomdol dlurhs; @ir chndt; g. ]agrh Urhjduj ” S]6 taho ti n. ^htg ^htgdo dohc hc hgr hgrod odol olss

@ir mrhcdt; g. ]agrh prhjduj ” S]

M. ^htdrhjhot  Si rhmirc rhtdrhjhot gt g phrmhdvhc lgdo  ]agrh mgpdtgb

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]agrh prhjduj ” irdldogb dssugomh

xxx

 

Srhgsury sagrhs (gt mist) ]agrh prhjduj ” trhgsury sagrhs

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Si rhmirc rhtdrhjhot gt g phrmhdvhc biss  ]agrh mgpdtgb ]agrh prhjduj ” irdldogb dssugomh ]agrh prhjduj ” trhgsury sagrhs ^htgdohc hgrodols Srhgsury sagrhs (gt mist)

]ujjgry i` ngbgomdol dlurhs; @ir chndt; g. ]agrh Urhjduj ” S]6 taho ti n. ^htg ^htgdo dohc hc hgr hgrod odol olss

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@ir mrhcdt; g. ]agrh prhjduj - S]

Djpirtgot oiths;   ^hlgrcbhss wahtahr tahrh ds g phrmhdvhc lgdo ir biss, sagrh prhjduj grdsdol `rij irdldogb dssugomh ds chrhmilodzhc.   Sahrh ds phrmhdvhc phrmhdvhc lgdo waho tah irdldogb irdldogb dssuh prdmh ds lrhgthr tago tah rhgmqudsdtdio rhgmqudsdtdio  

prdmh ir mist i` trhgsury sagrh. Sahrh ds g phrmhdvhc biss waho tah irdldogb dssuh prdmh ds bhsshr tago tah rhgmqudsdtdio prdmh ir mist i` trhgsury sagrh.

UG^ PGBXH JHSAIC Uri-`irjg kiurogb hotrdhs G.  Gmqudsdtdio Si rhmirc gmqudsdtdio i` hotdty—s iwo sagrhs Srhgsury sagrhs (gt pgr vgbuh) ]agrh prhjduj ” irdldogb dssugomh ^htgdohc hgrodols (d` goy) Mgsa ir mgrrydol vgbuh i` oio-mgsa gssht

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]agmqudsdtdio, grh prhjdujtah ” trtrhgsury hgsury sasagrh grhs ds trhgthc gs d` dt ds nhdol rhtdrhc xxx (d.h. pgr Oith; Xpio Oith; vgbuh vgb uh wgs chndth chndthc c wdta wdta tah mirrhs mirrhspio piocdo cdol l chndt chndt ti sagrh sagrh prhjd prhjduj uj `rij `rij ird irdldo ldogb gb dssugomh goc tah ngbgomdol dlurh `ir chndt gjiuot ds rhtgdohc hgrodols gmmiuot goc sagrh prhjduj trhgsury sagrhs `ir mrhcdt). N. ^hdssugomh Si rhmirc rhdssugomh i` trhgsury sagrhs gt pgr Mgsa Srhgsury sagrhs (gt pgr) Si rhmirc rhdssugomh i` trhgsury sagrhs gt gnivh pgr Mgsa Srhgsury sagrhs (gt pgr)

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]agrh prhjduj ” trhgsury sagrhs

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Si rhmirc rhdssugomh i` trhgsury sagrhs gt nhbiw pgr Mgsa ]agrh prhjduj ” trhgsury sagrhs ^htgdohc hgrodols Srhgsury sagrhs (gt pgr)

]ujjgry i` ngbgomdol dlurhs @ir chndt; g. ]agrh prhjduj ” S]6 taho ti n. ^htg ^htgdo dohc hc hgr hgrod odol olss

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@ir mrhcdt; g. ]agrh prhjduj - S]

M. ^hdssugomh Si rhmirc rhtdrhjhot i` trhgsury sagrhs ]agrh mgpdtgb Srhgsury sagrhs (gt pgr)

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CIOGSHC MGUDSGB ]agrhs dssuhc ny tah mirpirgtdio nut sunshquhotby rhmhdvhc `rij sagrhaibchrs gs ciogtdio ds mrhcdthc ti sagrh prhjduj ” ciogthc mgpdtgb. Ciogtdios rhmhdvhc `rij pgrtdhs itahr tago sagrhaibchrs grh mrhcdthc ti gppriprdgth domijh gmmiuot.

Xpio rhmhdpt i` Ciogtdio Xpio sgbh

 Gssht Gssht (gt `gdr vgbuh) QQ Ciogthc mgpdtgb Mgsa Biss (d` goy)   Gssht   Lgdo (d` goy)

Hotdty—s iwo sagrhs QQ

QQ QQ

Mgsa Ciogthc mgpdtgb

QQ QQ

QQ QQ

Oith; ^hmhdpts i` hotdty—s iwo sagrh, taiula rhmirchc ioby tariula g jhji, wdbb chmrhgsh tah oujnhr i` iutstgocdol sagrhs. Dbbustrgtdio; Gmmiuotdol Gmmiuotdol `ir Srhgsury ]agrhs Xsdol Mist Jhtaic goc Ciogthc Mgpdtgb Sah sagrhaibchrs— hqudty i` ^ahoz Mi. gpphgrs gs `ibbiws; Ircdogry sagrh, 85,555 sagrhs, U755 pgr ]agrh prhjduj ” I/] ^htgdohc hgrodols ]unshquhotby, tah `ibbiwdol trgosgmtdios, gjiol itahrs immurrhc; g. Srhgsury Srhgsury sagrhs 8,555 whrh gmqudrhc gmqudrhc gt gt U705 U705 phr phr sagrh sagrh n. ^hdssu ^hdssuhc hc >,555 >,555 trhgsu trhgsury ry sagrh sagrhss gt U715 phr phr sagrh sagrh m. ^hdssu ^hdssuhc hc 7,555 7,555 trhg trhgsur sury y sagrhs sagrhs gt gt U785 U785 phr sagrh sagrh

U8,555,555 >55,555 >,555,555

 

c. ^htdrhc ^htdrhc tah tah rhjgd rhjgdodo odol l trhgsu trhgsury ry sagrh sagrhss h. ]timf aibchr aibchr ciogthc ciogthc 8,555 8,555 sagrhs sagrhs waho waho tah jgrfht jgrfht prdmh prdmh ds U785 U785 phr sagrh. sagrh. ]unshquhotby, tah mijpgoy sibc >,555 sagrhs gt U715 phr sagrh.

^hqudrhc; Urhpgrh tah ohmhssgry kiurogb hotry ti rhmirc tahsh trgosgmtdios. ]IBXSDIO; g. Srhgsury sagrhs (8,555 x U705) Mgsa (8,555 x U705)

155,555 155,555

n. Mg Mgsa (>,555 x U715) Srhgsury sagrhs (>,555 x U705) ]agrh prhjduj ” trhgsury sagrhs

=05,555

m. Mgsa (7,555 x U785) ]agrh prhjduj ”trhgsury sagrhs Srhgsury sagrhs (7,555 x U705)

785,555 75,555

c. Ircdogry sagrhs (>,555 x U755)

>55,555

]agrh prhjduj (U>55,555/85,555) x >,555 ]agrh prhjduj ” S/] (U35,555 - U75,555) ^htgdohc hgrodols Srhgsury sagrhs (>,555 x U705)

=>5,555 35,555

705,555

1,555 =5,555 1>,555 =>5,555

h. Jhji hotry; hotry; ^hmhdv ^hmhdvhc hc 8,555 8,555 sagrhs sagrhs `rij `rij g stimfaib stimfaibchr chr gs g ciogtdio ciogtdio Mgsa (>,555 x U715) =05,555 Ciogthc mgpdtgb

=05,555

Dbbustrgtdio; Gmmiuotdol Gmmiuotdol `ir Srhgsury ]agrhs ” Ugr Pgbuh Jhtaic Sah sagrhaibchrs— hqudty i` Frdzhbbh Grga Mi gpphgrs gs `ibbiws; Ircdogry sagrh, 85,555 sagrhs, U755 pgr ]agrh prhjduj ” I/] ^htgdohc hgrodols

U8,555,555 >55,555 >,555,555

]unshquhotby, tah `ibbiwdol trgosgmtdios, gjiol tah itahrs it ahrs immurrhc; 7) Srhgsury Srhgsury sagrhs sagrhs 8,555 8,555 whrh whrh gmqudrhc gmqudrhc gt U705 U705 phr sagrh. sagrh. >) ^hdssuhc ^hdssuhc >,555 >,555 trhgsury trhgsury sagrhs sagrhs gt U715 U715 phr sagrh. sagrh.

^hqudrhc; Urhpgrh tah ohmhssgry kiurogb hotry ti rhmirc tah gnivh trgosgmtdios usdol tah jhjirgocuj jhtaic. ]IBXSDIO; 7) Srhgsury sagrhs (8,555 x U755) ]agrh prhjduj (U>55,555/85,555) x 8,555 ^htgdohc hgrodols (ngbgomdol dlurh)

855,555 >5,555 >15,555

 

Mgsa >) Mgsa (>,555 x U715) Srhgsury ]agrhs (>,555 x U755) ]agrh Urhjduj ” trhgsury sagrhs

155,555 =05,555 >55,555 705,555

^HSD^HJHOS I@ grh ]AG^H MGUDSGB D` sagrhs sagrhs i` stimfs stimfs rhgmqu rhgmqudr drhc hc goc djjhcd djjhcdgth gthby by rhtdrh rhtdrhc, c, tah `ibbiw `ibbiwdol dol gmmiuo gmmiuotdo tdol l primhcurhs saiubc nh inshrvhc; ]thp 7 Chrhmilodzh tah sagrh mgpdtgb goc dts rhbgthc sagrh prhjduj waho dt wgs irdldogbby dssuhc rhmirc tah miosdchrgtdio ldvho. Sah sagrh prhjduj `rij irdldogb dssugomh jgy nh mijputhc gs `ibbiws; Sitgb dssuh prdmh waho dt wgs irdldogbby dssuhc xxx Bhss; Ugr vgbuh YYxxxYY ]agrh prhjduj phr sagrh xxx Jubtdpbdhc ny; Oujnhr i` sagrhs rhtdrhc YYxxxYY ]agrh prhjduj ” rhtdrhjhot YYxxxYY

I^ Sitgb sagrh prhjduj do hxmhss i` pgr ir stgthc vgbuh i`  sagrhs rhtdrhc nh`irh rhtdrhjhot Cdvdchc ny; Sitgb sagrhs dssuhc ]agrh prhjduj phr sagrh Jubtdpbdhc ny; Oujnhr i` sagrhs rhtdrhc ]agrh prhjduj ” rhtdrhjhot

xxx YYxxxYY xxx YYxxxYY YYxxxYY

]thp > D` rhtdrhjhot rhsubthc ti ‒lgdo‚ (d.h. titgb purmagsh prdmh ds bhsshr tago tah mijndohc titgb pgr vgbuh i` tah sagrh rhtdrhc goc tah sagrh prhjduj `rij irdldogb dssugomh), tah cd``hrhomh saiubc nh mrhcdthc ti sagrh prhjduj ” rhtdrhjhot.

]thp = D` rhtdrhjhot rhsubthc ti ‒biss‚ (d.h. titgb purmagsh prdmh ds lrhgthr tago tah mijndohc titgb pgr vgbuh i` tah sagrh rhtdrhc goc tah sagrh prhjduj `rij irdldogb dssugomh), tah cd``hrhomh saiubc nh chndthc ti rhtgdohc hgrodols gmmiuot. Uri-`irjg kiurogb hotrdhs G.  Gt g lgdo ]agrh mgpdtgb xxx ]agrh prhjduj ” irdldogb dssugomh xxx Mgsa ]agrh prhjduj ” rhtdrhjhot (ngbgomdol dlurh) N.  Gt g biss

xxx xxx

 

]agrh mgpdtgb ]agrh prhjduj ” irdldogb dssugomh ^htgdohc hgrodols (ngbgomdol dlurh) Mgsa

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Dbbustrgtdio; ^htdrhjhot i` ]agrh Mgpdtgb Sah sagrhaibchrs— hqudty shmtdio i` Bgurdbhho Mi. io Chmhjnhr =7 ds gs `ibbiws; Urh`hrhomh sagrh U755 pgr, 35,555 sagrhs iutstgocdol ]agrh prhjduj ” U/] Ircdogry sagrh U85 pgr, 755,555 sagrhs iutstgocdol ]agrh prhjduj ” I/] Gmmujubgthc pridts

U3,555,555 355,555 8,555,555 7,555,555 >5,555,555

^hqudrhc; Urivdch tah kiurogb hotry ti nh jgch io tah mirpirgtdio niifs gssujdol 3,555 sagrhs i` prh`hrrhc grh rhchhjhc gt; g. U7=5 n. U45 ]IBXSDIO; g. Urh`hrhomh sagrhs (3,555 x U755) ]agrh prhjduj ” prh`hrhomh sagrhs V(U355,555/35,555) x 3,555Z Gmmujubgthc pridts (ngbgomdol dlurh) Mgsa (7=5 x 3,555) n. Urh`hrhomh sagrhs (3,555 x U755) ]agrh prhjduj ” prh`hrhomh sagrhs (355,555/35,555) x 3,555 Mgsa (U45 x 3,555) ]agrh prhjduj ” rhtdrhjhot

U^H@H^HOMH Dthj ]AG^H 7. Miov Miovhr hrtd tdnb nbh h  prh`hrhomh sagrhs >. Mgbbgnbh prh`hrhomh sagrhs =. Jgoc Jgocgt gtir irdb dby y ir mijpubsirdby rhchhjgnbh prh`hrhomh (ir rhchhjgnbh gt tah iptdio i` tah aibchr)

355,555 35,555   15,555 8>5,555 355,555 35,555 =05,555 15,555

Chsmrdptdio Srhgtjhot   Urh`hrhomh sagrh tagt ldvhs tah sagrhaibchr tah rdlat  Hqudty ti hxmagolh tah sagrhs ti ircdogry sagrh. Urh`hrhomh sagrh tagt ldvhs tah dssudol mirpirgtdio Hqudty tah rdlat, rdlat, nut oit tah inbdlg inbdlgtdi tdio, o, ti rhgmqu rhgmqudrh drh goc rhtdrh tah sagrh gt g dxhc ir chthrjdognbh mgbb prdmh. Urh`hrhomh sagrh tagt just nh rhtdrhc ir rhgmqudrhc @dogomdgb bdgndbdty ny tah dssudol mirpirgtdio gt g dxhc ir chthrjdognbh cgth.

 

Gmmiuotdol `ir prh`hrhomh sagrhs gs pgrt i` dogomdgb bdgndbdty ds cdsmusshc do Magpthr >0; @dogomdgb Bdgndbdtdhs goc Chnt ^hstrumtdio.

MIOPH^]DIO I@ MIOPH^SDNBH U^H@H^HOMH ]AG^H Uri-`irjg kiurogb hotrdhs G.  Gt g lgdo U rhg`rhhrp ho h sdu aj grh”sU/] (irdldogb dssugomh) ]a rhmj Ircdogry sagrhs ]agrh prhjduj ” ircdogry sagrhs

x xx xx x xxx xxx

N.  Gt g biss Urh`hrhomh sagrhs xxx ]agrh prhjduj ” U/] irdldogb dssugomh xxx ^htgdohc hgrodols xxx Ircdogry sagrhs xxx ]agrh prhjduj ” ircdogry sagrhs xxx Oith; Kust bdfh do goy rhtdrhjhot, tahrh ds gbwgys chndt ti ]agrh Urhjduj irdldogb dssugomh i` tah sagrhs rhtdrhc ir miovhrthc.

Dbbustrgtdio; Miovhrsdio i` Miovhrtdnbh Urh`hrhomh ]agrh Sah ]agrhaibchrs— hqudty shmtdio i` Gbnhrti Mi. io Chmhjnhr =7 ds gs `ibbiws; Urh`hrhomh sagrh U755pgr, 35,555 sagrhs iutstgocdol ]agrh prhjduj ” U/] Ircdogry sagrh U85 pgr, 755,555 sagrhs iutstgocdol ]agrh prhjduj ” I/] Gmmujubgthc pridts

U3,555,555 355,555 8,555,555 7,555,555 >5,555,555

^hqudrhc; Urivdch tah kiurogb hotry ti nh jgch io tah mirpirgtdio niifs gssujdol 3,555 sagrhs i` prh`hrhomh grh miovhrthc uochr hgma gssujptdio bdsthc; 7) Hgma Urh`hrhomh Urh`hrprh`hrhom homh sagrh sagrhhsagrh grh miovhrtdnbh miovhr tdnbhtdnbh doti dotidoti ircdogry ircdog ry io gi`sagrh-`ir-sag sagrh-`i r-sagrh rh ngsds. >) prh `hrhomh ds miovhr miovhrtdnbh dot i = sagrhs ircdog ircdogry. ry.

]IBXSDIO; 7) Urh`hrhomh sagrhs (3,555 x U755) ]agrh prhjduj ” U/] V(U355.555/35,555) x 3,555Z Ircdogry sagrhs (3,555 x 7/7 x U85) ]agrh prhjduj ” I/] >) Urh`hrhomh sagrhs (3,555 x U755) ]agrh prhjduj ” U/] V(U355,555/35,555) x 3,555Z Gmmujubgthc pridts Ircdogry sagrhs (3,555 x =/7 x U85)

355,555 35,555 >55,555 >35,555 355,555 35,555 705,555 055,555

 

^HMGUDSGBD[GSDIO ^hmgpdtgbdzgtdio immurs waho tahrh ds g magolh do tah mgpdtgb strumturh i` tah mijpgoy. Sah ibc sagrhs grh mgomhbbhc goc ohw sagrhs grh dssuhc. Hxgjpbhs dombuch g. Magol Magolh h ``ri rij j pgr pgr ti oi oi-p -pgr gr n. Magol Magolh h `rij `rij oi-pg oi-pgrr ti ti pgr pgr m. ^hcumt ^hcumtdio dio i` pgr pgr vgbu vgbuh h ir stgthc stgthc vgbuh vgbuh c. ]pbd ]pbdtt up up ir ir spbd spbdtt c ciw iwo o Uri-`irjg kiurogb hotrdhs G. Magolh `rij pgr ti oi-pgr Ircdogry sagrh mgpdtgb ]agrh prhjduj ^htgdohc hgrodols (ngbgomdol dlurh) Ircdogry sagrh mgpdtgb ]agrh prhjduj ” rhmgpdtgbdzgtdio (ngbgomdol dlurh) N. Magolh `rij oi-pgr ti pgr Ircdogry sagrh mgpdtgb ]agrh prhjduj ^htgdohc hgrodols (ngbgomdol dlurh) Ircdogry sagrh mgpdtgb ]agrh prhjduj ” rhmgpdtgbdzgtdio (ngbgomdol dlurh) M. ^hcumtdio i` pgr vgbuh ir stgthc vgbuh Ircdogry sagrh mgpdtgb ]agrh prhjduj ” rhmgpdtgbdzgtdio

QQ QQ QQ QQ QQ

QQ QQ QQ QQ QQ

QQ QQ

C. ]pbdt up ]pbdt up ds g trgosgmtdio wahrhny tah irdldogb sagrhs grh mgbbhc do `ir mgomhbbgtdio goc rhpbgmhc ny g bgrlhr oujnhr gmmijpgodhc ny g rhcumtdio do tah pgr vgbuh ir stgthc vgbuh.

Jhji hotry; Dssuhc oujnhr i` sagrhs gs g rhsubt i` g QQ `ir QQ agrh spbdt (h.l. 3 `ir 7 sagrh spbdt), rhcumdol tah pgr vgbuh ti Uxx. Sah ohw oujnhr i` sagrhs g`thr spbdt wiubc nh; Nh`irh ]agrh mgpdtgb dssuhc QQ ]unsmrdnhc sagrh mgpdtgb QQ Sitgb QQ Bhss; Srhgsury sagrhs QQ   Ciogthc sagrhs QQ Iutstgocdol sagrhs QQ Sah ohw pgr vgbuh i` sagrhs g`thr spbdt wiubc nh;

Jubtdpbdhc ny (h.l. 3/7) 3/7 3/7 3/7 3/7 3/7 3/7

G`thr QQ QQ QQ QQ QQ QQ

 

Ugr vgbuh phr sagrh

Nh`irh QQ

Jubtdpbdhc ny 7/3

G`thr QQ

H. ]pbdt ciwo Dt ds g trgosgmtdio wahrhny tah irdldogb sagrhs grh mgomhbbhc goc rhpbgmhc ny g sjgbbhr oujnhr gmmijpgodhc ny go domrhgsh do tah pgr vgbuh ir stgthc vgbuh.

Jhji hotry; Dssuhc oujnhr i` sagrhs gs g rhsubt i` g QQ `ir QQ (h.l. 7 `ir 3) sagrh spbdt, domrhgsdol tah pgr vgbuh ti Uxx Sah ohw oujnhr i` sagrhs g`thr spbdt wiubc nh; Nh`irh ]agrh mgpdtgb dssuhc QQ ]unsmrdnhc sagrh mgpdtgb YYQQYY Sitgb QQ Bhss; Srhgsury sagrhs QQ   Ciogthc sagrhs YYQQYY Iutstgocdol sagrhs YYQQYY

Jubtdpby ny (h.l. 7/3) 7/3 YY7/3YY 7/3 7/3 YY7/3YY YY7/3YY

Sah ohw pgr vgbuh i` sagrhs g`thr spbdt wiubc nh; Nh`irh Ugr vgbuh phr sagrh QQ

Jubtdpby ny 7/3

G`thr QQ YYQQYY QQ QQ YYQQYY YYQQYY

G`thr  QQ

]ujjgry i` h``hmt i` sagrh spbdts Oujnhr i` sagrhs dssuhc Srhgsury sagrhs Ciogthc sagrhs Oujnhr i` sagrhs iutstgocdol Ugr vgbuh phr sagrh Sitgb sagrhaibchrs— hqudty

]pbdt up Domrhgsh Domrhgsh Domrhgsh Domrhgsh Chmrhgsh ]gjh

]pbdt ciwo Chmrhgsh Chmrhgsh Chmrhgsh Chmrhgsh Domrhgsh ]gjh

Dbbustrgtdio; ^hmgpdtgbdzgtdio ^hmgpdtgbdzgtdio i` ]agrh Mgpdtgb Sah ]agrhaibchrs— hqudty shmtdio i` ]thvho Mi. io Chmhjnhr =7 ds gs `ibbiws; Ircdogry sagrh U85 pgr, 755,555 sagrhs dssuhc ]agrh prhjduj ” I/] Gmmujubgthc pridts Srhgsury sagrhs gt mist (>,855 sagrhs)

U

8,555,555 7,555,555 >5,555,555 >85,555

^hqudrhc; ^hqudr hc; Urivdch tah kiurogb hotry ti nh jgch io tah mirpirgtdio niifs uochr tah `ibbiwdol dochphochot smhogrdis; 7) Gbb tah 755,555 755,555 ircdog ircdogry ry sagrhs sagrhs grh mgbbhc mgbbhc do `ir mgomhbb mgomhbbgtd gtdio. io. Dosth Dosthgc, gc, tah mijpgoy mijpgoy dssuhc 755,555 oi-pgr ircdogry sagrhs wdta tah `ibbiwdol stgthc vgbuh; g. U85 n. U785

 

>) G rhmgpdtgbdzgt rhmgpdtgbdzgtdio dio ds h``hmthc h``hmthc wahrhny tah tah pgr vgbuh i` tah ircdogry ircdogry sagrhs sagrhs ds rhcumhc rhcumhc ti U35 phr sagrh. =) Sah mijpgoy mijpgoy h``hmthc h``hmthc g 8 `ir 7 stimf stimf spbdt io tah tah ircdogry ircdogry sagrhs. sagrhs.

]IBXSDIO; 7g. Ircdogry sagrhs (755,555 x U85) ]agrh prhjduj ” I/] Ircdogry sagrhs (755,555 x U85) ]agrh prhjduj ” rhmgpdtgbdzgtdio 7n.

>.

=.

8,555,555 7,555,555 8,555,555 7,555,555

Ircdogry sagrhs (755,555 x U85) ]agrh prhjduj ” I/] Gmmujubgthc pridts Ircdogry sagrhs (755,555 x U7855)

8,555,555 7,555,555 4,555,555

Ircdogry sagrhs (U85 ” U35) x 755,555 ]agrh prhjduj ” rhmgpdtgbdzgtdio

7,555,555

78,555,555

7,555,555

]agrh spbdt  Ircdogry sagrh mgpdtgb dssuhc ]unsmrdnhc sagrh mgpdtgb Sitgb Bhss; Srhgsury sagrhs Iutstgocdol sagrhs Ugr vgbuh phr sagrh

Nh`irh 755,555 755,555 >,855 Y 4,855 31. Si jgfh tah tah shmurdtdh shmurdtdhss jirh gttrgmt gttrgmtdvh dvh (h.l., (h.l., wgrrgot wgrrgotss ir niocs niocs pgygnbh) pgygnbh) =. Gs g rdlat rdlat i` prh-hjpt prh-hjptdio dio ti hxdstd hxdstdol ol sagrhaibch sagrhaibchrs rs i` tah tah mirpi mirpirgtdi rgtdio o

Oio-Chtgmagnbh \grrgots ]timf wgrrgots tagt mgooit nh trgchc shpgrgthby `rij tah shmurdty wdta wadma tahy whrh irdldogbby dssuhc. Chtgmagnbh \grrgots ]timf wgrrgots tagt mgo nh trgchc shpgrgthby `rij tah shmurdty wdta wadma tahy whrh irdldogbby dssuhc.

 

^dlat Dssuh / ]timf ^dlat / ^dlat i` Urhhjptdio Dt ds lrgothc ti hxdstdol sagrhaibchrs ti hognbh tahj ti gmqudrh ohw sagrhs gt g sphmddhc prdmh curdol g sphmddhc phrdic. Uri-`irjg kiurogb hotrdhs 7. Si rhmirc rhmirc dssug dssugomh omh i` wgrr wgrrgots gots Xpio dssugomh i` stimf wgrrgots, oi `irjgb gmmiuotdol hotry ds ohhchc. G jhjirgocuj hotry wdbb su`dmh. >. Si rhmirc rhmirc hxhrm hxhrmdsh dsh i` wgrr wgrrgots gots Mgsa ]agrh mgpdtgb ]agrh prhjduj (d` goy)

xxx xxx xxx

=. Si rhmirc rhmirc hxpdrgtdio hxpdrgtdio i` wgrrgo wgrrgots ts ]djdbgr wdta dssugomh i` wgrrgots, ioby jhjirgocuj hotry wdbb nh jgch ny tah hotdty.

Chtgmagnbh ]agrh wgrrgots G.  ]agrh wgrrgots wgrrgots dssuhc wdta prh`hrhomh prh`hrhomh sagrh 7. @gdr vgbuh vgbuh i` sagrh sagrh hx-wgrrgot hx-wgrrgot goc goc `gdr vgbuh vgbuh i` wgrrgot wgrrgot grh grh foiwo. Xsh Xsh tah rhbgtdvh rhbgtdvh  `gdr vgbuh jhtaic. Sitgb @gdr @rgmtdio Gbbimgthc vgbuh mist  Urh`hrhomh sagrhs (Oi. i` Urh`. GG GG/MM CC sagrhs x `gdr vgbuh) \grrgots (Oi. i` \grrgots Q @gdr NN NN/MM HH vgbuh) Sitgb MM @@ (Sitgb Urimhhcs)  >. Ioby ioh mbgss i` shmurdty ags gvgdbgnbh `gdr vgbuh Shistsg;b J prgirmfhhhtcvsgbuh i` shmurdtdhs foiwo B ]hmurdtdhs wdta uofoiwo Jgrfht vgbuh

x xx xx x xxx

=. Sah `gdr `gdr vgbuhs vgbuhs i` i` tah prh`hrho prh`hrhomh mh sagrhs sagrhs goc goc wgrrgots wgrrgots grh grh uofoiwo uofoiwo Jgrfht vgbuh i` ircdogry sagrhs xxx Bhss; Iptdio prdmh/ Hxhrmdsh prdmh xxx Dotrdosdm vgbuh i` wgrrgot xxx Jubt Ju btdp dpby by;; # i` ir ircd cdog ogry ry sa sag grhs rhs mbg bgddjgnb jgnbh h uoch uochrr wgrrg grrgot otss xxx Jgrfht vgbuh i` sagrh wgrrgots xxx Sitgb primhhcs Bhss; Pgbuh i` sagrh wgrrgots Pgbuh gssdlohc ti prh`hrhomh ]agrh

QQ QQ QQ

 

Uri-`irjg kiurogb hotry  Mgsa xxx Urh`hrhomh sagrh xxx ]agrh prhjduj ” U/] (d` goy) xxx Ircdogry sagrh wgrrgots iutstgocdol xxx Oith Oi th;; Ir Ircdo cdogry gry sagrh sagrh wgrrgo wgrrgots ts iutstgo iutstgocdo cdol l sagbb sagbb nh rhpirt rhpirthc hc gs pgrt pgrt i` sagrh sagrh prhj prhjdu duj. j. D` ta tah h wgrr wgrrgo gots ts gr grh h oit oit hx hxhr hrmd mdsh shc, c, tah tah ircd ircdog ogry ry sagr sagrh h wgrr wgrrgo gots ts iutstgocdol gmmiuot ds sdjpby trgos`hrrhc ti tah lhohrdm lho hrdm sagrh prhjduj gmmiuot. wgrrgots dssuhc wdta niocs niocs pgygnbh N.  ]agrh wgrrgots Dssuhc prdmh dombucdol wgrrgots xxx Bhss; Dssuh prdmh i` nioc hx-wgrrgots xxx Gbbimgthc ti wgrrgots xxx Oith;  Ubhgs Ubhgsh h rh`hr rh`hr ti Ma Magp gpth thrr >0 `ir tah cdsmussdio i` sagrh wgrrgots dssuhc wdta niocs pgygnbh.

Dbbustrgtdio; ]agrh \grrgots Sah Jyrg Mi. dssuhc 3,555 sagrhs i` U85 pgr prh`hrhomh sagrhs wdta chtgmagnbh wgrrgots. Sah pgmfglh shbbs `ir U785. Sah wgrrgots hognbh tah aibchr ti purmagsh >,555 ircdogry sagrhs i` U>5 pgr gt U38 phr sagrh.

MG]H OI. 7; D` djjhcdgthby g`thr tah dssugomh i` tah sagrh, tah wgrrgots grh shbbdol gt U75 phr sagrh goc tah jgrfht vgbuh i` tah prh`hrhomh wdtaiut tah wgrrgots dsU45 ]unshquhotby, ; Gssujh dosthgc tagt ioby tah jgrfht vgbuh i` tah prh`hrhomh wdtaiut tah wgrrgots gjiuotdol ti U45 ds gvgdbgnbh. MG]H OI. =; Gssujh dosthgc tagt tah wgrrgots goc tah prh`hrhomh agvh oi foiwo jgrfht  vgbuh nut tah ircdogry sagrh ds trgcdol gt U85 phr sagrh. ^hqudrhc; Urhpgrh tah ohmhssgry kiurogb hotry ti rhmirc tahsh trgosgmtdios. ]IBXSDIO; MG]H OI.7 Urh`hrhomh sagrhs (3,555 x U45) \grrgots (3,555 x U75) Sitgb * (785 x 3,555)

Sitgb @gdr vgbuh =05,555 Y 35,555 355,555

Mgsa

@rgmtdio =0/35 3/35

Gbbimgthc Mist   835,555 YY05,555Y 055,555*

055,555 Urh`hrhomh sagrhs (3,555 x U85)

>55,555

]agrh prhjduj ” U/] (U835,555 ” U>55,555) Ircdogry sagrh wgrrgots iutstgocdol

=35,555 05,555

 

\aho tah wgrrgots grh hxhrmdshc; Mgsa (>,555 x hhcs Bhss; Sitgb `gdr vgbuh i` tah prh`hrhomh sagrhs (3,555 x U45) Pgbuh i` tah wgrrgots Mgsa

0=,555 3>,555 3>,555 >1,555 55,555) Ircdogry sagrh wgrrgots iutstgocdol

MG]H OI. = Jgrfht vgbuh i` ircdogry sagrhs Bhss; Iptdio prdmh/hxhrmdsh prdmh Dotrdosdm vgbuh i` wgrrgot Jubtdpby; # i` ircdogry sagrhs mbgdjgnbh uochr wgrrgots Jgrfht vgbuh i` sagrh wgrrgots

>55,555 705,555 >35,555

U

U

Sitgb primhhcs Bhss; Pgbuh i` sagrh wgrrgots Pgbuh gssdlohc ti prh`hrhomh sagrhs Mgsa

85 38 8 >,555 75,555 055,555 75,555 845,555

055,555 Urh`hrhomh sagrhs (3,555 x U85) ]agrh prhjduj (U845,555 ” U>55,555) Ircdogry sagrh wgrrgots iutstgocdol

>55,555 =45,555 75,555

^HSGDOHC HG^ODOL]/GMMXJXBGSHC U^I@DS] ^htgdohc hgrodols rhprhshot tah mujubgtdvh gjiuot i` pridts goc/bisshs cdvdchocs goc itahr mgpdtgb gckustjhot. ^htgdohc hgrodols jgy nh n h gppriprdgthc ir uogppriprdgthc. Gppriprdgthc rhtgdohc hgrodols rhprhshot tagt pirtdio wadma ags nhho rhstrdmthc goc tahrh`irh ds oit gvgdbgnbh `ir goy cdvdchoc, wahrhgs, uogppriprdgthc rhtgdohc hgrodols rhprhshot tagt pirtdio wadma ds `rhh goc mgo nh chmbgrhc gs cdvdchocs ti stimfaibchrs. @urtahrjirh, waho tah rhtgdohc hgrodols ags g chndt ngbgomh, dt ds gppriprdgthby thrjhc gs ‒Chdmdt‚ ir ‒Gmmujubgthc Bisshs‚.

 GUU^IU^DGSDIO  GUU^IU^DGS DIO I@ ^HSGDOHC ^HSGDOHC HG^ODOL] HG^ODOL]

 

Sads rh`hrs Sads rh`hrs ti tah rhstrd rhstrdmtd mtdio io i` rhtgdo rhtgdohc hc hgrodo hgrodols ls `ir mhrtgd mhrtgdo o purpis purpish. h. Gpprip Gppriprdg rdgthc thc ^htgdohc hgrodols grh gjiuot i` rhtgdohc hgrodols rhstrdmtdio (d.h., jgch uogvgdbgnbh `ir cdvdchoc pgyjhots) gt tah cdsmrhtdio i` tah nigrc i` cdrhmtirs ir gs jgocgthc `ir ny bgw ir miotrgmt. Saus gppriprdgtdio jgy nh;

Bhlgb gb gpprip gppriprdg rdgtdi tdio o ” gppriprdgtdio i` rhtgdohc hgrodols gs jgocgthc `ir ny bgw 7. Bhl nhmgush bhlgb mgpdtgb nh rhturohc ti prdgtdio tah sagrhaibchrs uotdb tah mirpirgtdio ds cdssibvhc cdssib vhctah goc bdqudcgthc. bdqudc gthc.mgooit Go hxgjpbh hxgjp bh ds gppriprdgt gppri dio `ir go gjiuot hqugb ti tah mist  i` tah trhgsury stimfs. >. Miotrgmt Miotrgmtugb ugb gppriprd gppriprdgtdi gtdio o ” gppriprdgtdio i` rhtgdohc hgrodols gs rhqudrhc ny tah miotrgmt si gs ti hosurh tahdr pgyjhot. ]uma dssugomhs jy djpish rhstrdmtdio io tah pgyjhot i` cdvdchocs. Hxgjpbhs dombuch; g. Gpprip Gppriprdg rdgtdi tdio o `ir sdofd sdofdol ol `uo `uoc c ir nioc rhchj rhchjptd ptdio io n. Gppriprdgtd Gppriprdgtdio io `ir `ir rhchjp rhchjptdio tdio i` prh`hr prh`hrhomh homh sagrhs. sagrhs. =. Pibuotgry gppriprdgtdio ” gppriprdgtdio jgch ny jgoglhjhot. Hxgjpbhs dombuch; g. Gpprip Gppriprdg rdgtdi tdio o `ir `ir pbgot pbgot hxpg hxpgosd osdio, io, n. Gppriprdgtd Gppriprdgtdio io `ir `ir domrhgs domrhgsh h do wirfdol wirfdol mgpdtgb mgpdtgb,, goc m. Gpprip Gppriprdg rdgtdi tdio o `ir miotdo miotdolhom lhomdhs dhs..

CDPDCHOC] Cdvdchocs grh rhsiurmhs cdstrdnuthc ti hotdty—s sagrhaibchrs. Cdvdchocs jgy nh do `irj i`  mgsa, oio-mgsa gsshts, sairt-thrj goc biol-thrj bdgndbdtdhs ir sagrhs i` stimfs. Cdvdchocs jgy nh chmbgrhc gs hdtahr g. Cdvd Cdvdcho chocs cs iut iut hgr hgrod odol ols6 s6 ir ir n. Cdvd Cdvdcho chocs cs iut iut i` i` mgpd mgpdtg tgb. b.

]dloddmgot cgths rhbgtdol ti cdvdchocs Cgth h i` chmbgrg chmbgrgtdi tdio. o. Sads ds tah cgth waho tah nigrc i` cdrhmtirs gooiuomhs tah 7. Cgt cdstrdnutdio cdvdchocs. tadsup cgth, tah rhtgdohc hgrodols gmmiuot ds ti nh magrlhc goc g bdgndbdtyi`gmmiuot ds tiIo nh sht `ir mgsa goc priphrty cdvdchoc. >. Cgth i` rhmirc. Sads ds tah mut-i`` cgth tagt chthrjdohs wai gjiol tah stimfaibchrs grh hotdtbhc ti cdvdchocs gs i` tah rhmirc cgth. Oi kiurogb hotry ds rhqudrhc io tads cgth. =. Cgth i` pgyjhot. Sads ds tah cgth io wadma tah cdvdchoc ds cdstrdnuthc ir pgdc.

CDPDCHOC] IXS I@ HG^ODOL] Srust @uoc Cimtrdoh Sah ‒tr ‒trus ustt `u `uoc oc ci cimt mtrd rdoh‚ oh‚ ds g bhlgb bhlgb prdomd prdomdpbh pbh tagt tagt pri priadn adndts dts g prd prdvgt vgth h mirpir mirpirgtd gtdio io ti cdstrdnuth dts bhlgb mgpdtgb ti tah stimfaibchrs stimf aibchrs `ir tah prithmtdio i` mirpirgth mrhcdtirs. ‒Sads cimtrdoh aibcs tagt tah gssht i` tah mirpirgtdio gs rhprhshothc ny dts mgpdtgb stimf  ‚trust `uoc‚ ti nh jgdotgdohc uodjpgdrhc goc ti nh ushc ti pgy mirpirgth mrhcdtirs…‚

 

Sah mirpirgtdio, aiwhvhr, ds gbbiwhc ti chmbgrh cdvdchocs ti tah stimf aibchrs iut i` dts uorhstrdmthc rhtgdohc hgrodols.

]agrhs hotdtbhc ti cdvdchocs Ioby Iob y sagrhs sagrhs dssuhc dssuhc goc iutstg iutstgocd ocdol ol grh hotdtbh hotdtbhc c ti cdv cdvdch dchocs ocs.. Dssuhc Dssuhc goc iutstg iutstgocd ocdol ol sagrhs jgy nh chthrjdohc gs `ibbiws; Oi. ix` xsxagrhs Oujnhr i` sagrh mgpdtgb dssuhc U Gjxi xu x ot   Gcc; ]unsmrdnhc sagrh mgpdtgb YYYYYYxxxYYYYYY YYYYYxxxYYYY Sitgb xxx xxx Bhss; Srhgsury sagrhs (*gt pgr) YYYYYYxxxYYYYYY YYYYYxxxYYYY Sitgb iutstgocdol sagrhs YYYYYYxxxYYYYYY YY**xxxYYYYY *@ir tah purpish i` mgbmubgtdol tah gjiuot dssuhc goc iutstgocdol sagrhs, tah trhgsury sagrhs sagbb nh chcumthc gt pgr dosthgc i` dts mist. **Gbthrogtdvhby, tads dthj jgy nh mijputhc ny jubtdpbydol tah oujnhr i` iutstgocdol sagrhs ny tah pgr vgbuh phr sagrh. Cdvdchocs io uopgdc sunsmrdptdio sunsmrdptdio Mgsa cdvdchocs `ir taish wai agvh sunsmrdnhc nut agvh oit yht `ubby pgdc tahdr gmmiuots sagbb nh pgdc sagbb pgdc do `ubb, `ubb, privd privdchc chc,, tahy tahy grh oit yht chmbgrhc chmbgrhc chbdoquho chbdoquhott ny tah nigrc i`  cdrhmtirs. Gbsi, stimf cdvdchocs sagbb nh dssuhc ti tahj do `ubb Aiwhvhr, ‒mgsa cdvdchocs cuh io chbdoquhot  stimf  stimf sagbb nh drst nh gppbdhc ti tah uopgdc ngbgom ngb gomh h io tah sunsmr sunsmrdpt dptdio dio pbus pbus mists mists goc hxphosh hxphoshs, s, wadbh wadbh stimf stimf cdvdch cdvdchocs ocs sagbb sagbb nh wdtaahbc `rij tah chbdoquhot stimfaibchr uotdb ads uopgdc sunsmrdptdio ds `ubby pgc‚ (]hm. 3= i` tah Mirpirgtdio Mich i` tah Uadbdppdohs)

@I^J] I@ CDPDCHOC] G. MG]A CDPDCHOC] Sah pgyjhot i` mgsa cdvdchocs ti sagrhaibchrs ds ngshc io tah iutstgocdol sagrhs ahbc. Mgsa cdvdchoc jgy nh; g. mhrtgdo o gjiu gjiuot ott i` i` i` tah phsi phsis s phr phr sstgthc agrh h vgbu n. mhrtgd mhrtgd mhr tgdo o phrmho phr mhot ta h pgr ir ir sagr stg thc vgbuh h Uri-`irjg kiurogb hotrdhs   Cgth i` chmbgrgtdio ^htgdohc hgrodols Cdvdchocs pgygnbh

xxx xxx

  Cgth i` rhmirc   Oi hotry   Cgth i` pgyjhot  Cdvdchocs pgygnbh Mgsa

xxx xxx

 

Dbbustrgtdio; Mgsa Cdvdchocs Io Chmhjnhr 7 i` tah murrhot, yhgr, Nrgycho Mirp. chmbgrhc U> phr sagrh cdvdchocs io tah iutstgocdol ircdogry sagrhs ti tah sagrhaibchrs i` rhmirc io Chmhjnhr 78 pgygnbh io Chmhjnhr =7. Nrgycho ags 75,555 dssuhc ircdogry sagrhs wdta pgr vgbuh i` U755. Sahsh sagrhs whrh dssuhc io Kgougry 7 i` tah murrhot yhgr. Io @hnrugry 7 i` tah murrhot yhgr, tah mijpgoy gmqudrhc 7,555 ircdogry sagrhs gt mist i` U775 phr sagrh wadma whrh ahbc do trhgsury.

^hqudrhc; Urivdch tah kiurogb hotrdhs gt tah cgth i`  g. Chmbgrgtdio n. ^hmirc

m. Ugyjhot  

]IBXSDIO; Mijputgtdio i` iutstgocdol sagrhs; Ircdogry sagrhs dssuhc Bhss; Srhgsury sagrhs Iutstgocdol sagrhs

75,555 YY7,555 YY4,555

g. ^htgdohc hgrodols (4,555 x U>) Cdvdchocs pgygnbh

71,555 71,555

n. Oi `ir `irjg jgbb gmmi gmmiuo uotd tdol ol hot hotry ry m. Cd C dvdchocs pgygnbh Mgsa

71,555 71,555

N. U^IUH^ST CDPDCHOC] G cdvdchoc pgdc do tah `irj i` sijh gssht itahr tago mgsa

Hxgjpbhs i` Uriphrty cdvdchocs 7. Oiom Oiomur urrh rhot ot gs gssh shts ts mi mivh vhrh rhc c ny U@^] U@^] 8 (h (h.l .l.,., prip priphr hrty ty,, pbgo pbgott go goc c hq hqud udpj pjho hot, t, dotgoldnbh gsshts goc dovhstjhot do gssimdgth) >. Gsshts Gss hts itahr itahrgsshts tago mivhrhc taish taish mivhrhc mivhr hc ny U@^] U@^] 84) (h.l., (h.l., murrho murrhott gsshts kust kust bdfh dovhotir dovhotiry, y, oiomurrhot ny UG] =4/U@^]

 Gmmiuotdol `ir priphrty cdvdchocs  Gmmiuotdol cdvdchocs (ludchbdohs `rij D@^DM 7; Gt tah hoc i` hgma rhpirtdol goc gt tah cgth i` shttbhjhot, rhvdhw goc gckust tah mgrrydol gjiuot i` tah cdvdchocs pgygnbh ti hqudty gs gckustjhots ti tah gjiuot i` tah cdstrdnutdio. ]thp =;  Gt tah cgth i` shttbhjhot, lht tah cd``hrhomh nhtwhho tah mgrrydol gjiuot i`  cdvdchocs pgygnbh goc mgrrydol gjiuot i` tah oiomgsa gsshts ti nh cdstrdnuthc usdol tah `ibbiwdol `irjubg;

 

Mgrrydol gjiuot i` cdvdchocs pgygnbh (wadma ds hqugb ti tah `gdr vgbuh i` tah oiomgsa gssht gt tah cgth i` shttbhjhot) QQ Bhss; Mgrrydol gjiuot i` oiomgsa gssht ti nh cdstrdnuthc QQ Lgddo (ir Lg (ir Biss Biss)) io cdst cdstrd rdnu nutd tdio io i` prip priphr hrty ty cdvd cdvdch cho ocs ” U&B U&B stgt stgthj hjho hott QQ Gccdtdiogb ludchbdohs;

Oiomur omurrh rho ot gss ssht htss mivh mivhrrhc ny U@^ U@^] 8

Cgth i` chmbgrgtdio

Cgths i` rhpirtdol goc shttbhjhot 

Cgth i` shttbhjhot 

Gssh Gssht ts itahr tahr ta go taish ai mivhrhc nytag U@^] 8 sh ohhc hc ti rh rhmb mbgs gssd sd`y `y tah tah ^hmbgssd`y tah oiomgsa gssht ti nh cdstrdnuthc Oi oh gs ‒Oiomur ‒Oiomurrho rhott gssht gssht ahbc ahbc `ir cdstrd cdstrdnut nutdio dio‚‚ priphrty cdvdchocs ti itahr mrdthrdg rdg (h.l dovhotiry dovhotiry sagbb go goc c jhgsu jhgsurh rh ta tah h oiomu oiomurr rrho hott gs gssh shts ts gt tah tah mrdth biwhr i` tah mgrrydol gjiuot goc `gdr vgbuh rhjgdo gs dovhotiry do bhss bhss mist mist ti cdst cdstrd rdnu nuth th.. (G (Go o ho hotd tdty ty sagb sagbbb oit  gmmircgomh wdta UG] >) chprhmdgth (ir gjirtdzh)g oiomurrhot gssht  wadbh dt ds mbgssddhc gs ahbc `ir sgbh ir wadbh dt  ds pgrt i` g cdspisgb lriup mbgssddhc gs ahbc `ir sgbh.) tah priphrty Jhgs Jh gsur urh h ta tah h oiom oiomu urr rrho hott gssh gsshtt ahbc ahbc `i `irr Jhgsurh cdv vdch choc ocss do gmmi gmmirrcg cgom omh h cd cdst strd rdnu nutd tdio io gt tah tah biw biwhr i` tah tah irdl irdldo dogb gb cd wdta ta gp gppb pbdm dmgnb gnbh h U@^] U@^] (h (h.l .l.. mgrrydol gjiuot goc `gdr vgbuh bhss mist ti wd cd cdsstrdnuth io tah cgth i` rhpi hpirtdo tdol ir `ir dovhotiry gt tah biwhr i`  shttbhjhot. Lgdo jgy nh rhmilodzhc nut oit do mist ir oht rhgbdzgnbh vgbuh.) hxmhss i` tah gjiuot i` mujubgtdvh biss tagt  wgs prhvdiusby rhmilodzhc Mg Mgrr rryd ydol ol gjiu gjiuot ot i` ta tah h oiomg oiomgsa sa gs gssh shtt `i `irr Mgrrydol gjiuot i` tah purpis pur pishs hs i` mijput mijputdol dol tah lgdo lgdo ir biss biss io oiomgsa gssht `ir purpishs cdstrdnutdio sagbb nh tah mgrrydol gjiuot gs i` mijputdol tah lgdo ir biss gckusthc do gmmircgomh wdta U@^] Oi. 8 io tah io cdstrdnutdio sagbb nh tah mgrrydol gjiuot gs gckusthc cgth i` rhpirtdol. io tah cgth i` rhpirtdol do gmmircgomh wdta gppbdmgnbh U@^].

Uri-`irjg kiurogb hotrdhs   Cgth i` chmbgrgtdio ^htgdohc hgrodols (gt g `gdr vgbuh) Cdvdchocs pgygnbh   Cgth i` rhmirc   Oi hotry   ^hpirtdol cgth (gssujdol `gdr-vgbuh domrhgshs) ^htgdohc hgrodols (domrhgsh do `gdr vgbuh) Cdvdchocs pgygnbh

  Cgth i` pgyjhot 

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Cdvdchocs pgygnbh Biss io chrhmilodtdio (d` goy) Mgsa Lgdo io chrhmilodtdio (d` goy)

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Dbbustrgtdio; Uriphrty Cdvdchocs Gsshts) Io Oivhjn Oivhjnhr hr 7, >5757571. Sah mgrrydol gjiuot i` tah dovhotiry ds U57< Chmhjnhr =7, >57< @hnrugry 78, >571

@gdr vgbuhs U 055,555 155,555 57<

Chm. =7, >57<

^htgdohc hgrodols Cdvdchocs pgygnbh

055,555

^htgdohc hgrodols Cdvdchocs pgygnbh

>55,555

@gdr vgbuh

155,555

Bhss; Urhvdius @gdr Pgbuh Domrhgsh do cdvdchocs pgygnbh @hn. 78, >571

Cdvdchocs pgygnbh   ^htgdohc Hgrodols @gdr Pgbuh Bhss; Urhvdius @gdr Pgbuh Chmrhgsh do cdvdchocs pgy gnbh Cdvdchocs pgygnbh   Do Dovhotiry   Lgdo io cdstrdnutdio ” prip. cdvdchocs

 

055,555

>55,555

055,555 ₷ >55,555 >5,555 >5,555 ₷5,555) 55,555 755,555 755,555 >5,555 >5,555 ₷ 5,555) 3,555 ₷ 83,555

Cgth i` pgyjhot; D` tah sagrhaibchrs ipthc ti rhmhdvh mgsa, tah kiurogb hotry ds; Cdvdchocs pgygnbh   Mgsa (8 x ₷75,5555)   ^htgdohc hgrodols (ngbgomdol dlurh)

83,555

D` tah sagrhaibchrs ipthc ti rhmhdvh oiomgsa, tah kiurogb hotry ds; Cdvdchocs pgygnbh   Biss io cdstrdnutdio i` cdvdchocs (ngbgomdol dlurh)   Oiomgsa (8 x ₷7>,555)

83,555 0,555

85,555 3,555

05,555

 

C. C.   Bdgndbdty cdvdchocs Sahsh dthjs rhprhshot ch`hrrhc mgsa cdvdchocs. Sads `irj i` cdvdchocs jgy hdtahr nh smrdp (`ir sairt-thrj) ir nioc (`ir biol-thrj). Uri ”`irjg kiurogb hotrdhs Cgth i` chmbgrgtdio   ^htgdohc hgrodols   ]mrdp cdvdchocs pgygnbh

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Cgth i` rhmirc Oi hotry Cgth i` rhchjptdio   ]mrdp cdvdchocs pgygnbh   Dothrhst hxphosh (d` goy)   Mgsa Mg

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H. ]agrh cdvdchocs Dt ds cdvdchocs pgdc do tah `irj i` hotdty—s iwo sagrh. Aiwhvhr, sagrhs i` itahr hotdtdhs chmbgrhc gs cdvdchocs qugbd`y gs priphrty cdvdchocs goc oit gs sagrh cdvdchocs. ]agrh cdvdchocs jgy nh mbgssddhc gs hdtahr sjgbb sagrh cdvdchoc ir bgrlh sagrh cdvdchoc.  Gmmiuotdol `ir sagrh cdvdchoc cdvdchoc Uhrmhotglh chmbgrhc Gjiuot ti nh magrlhc ti rhtgdohc hgrodols. Gjiuot mrhcdthc ti sagrh prhjduj

]jgbb cdvdchoc Bhss tago >5% i` iutstgocdol sagrhs @gdr vgbuh ir pgr vgbuh i` sagrhs wadmahvhr ds adlahr adlahr.. Hxmhss i` `gdr vgbuh ivhr pgr vgbuh

Bgrlh cdvdchoc >5% ir jirh i` iutstgocdol sagrh Ugr vgbuh vgbuh i` sagr sagrhs hs Oioh

Uri-`irjg kiurogb hotrdhs ]jgbb cdvdchoc        

Cgth i` chmbgrgtdio ^htgdohc hgrodols (gt `gdr vgbuh) ]agrh cdvdchocs pgygnbh (gt pgr) ]agrh prhjduj

   

Cgth i` rhmirc Oi hotry

     

Cgth i` rhchjptdio ]agrh cdvdchocs pgygnbh ]agrh mgpdtgb

Bgrlh cdvdchoc Cgth i` chmbgrgtdio     ^htgdohc hgrodols   ]agrh cdvdchocs pgygnbh (gt pgr)

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Cgth i` rhmirc Oi hotry

     

Cgth i` rhchjptdio ]agrh cdvdchocs pgygnbh ]agrh mgpdtgb

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@^GMSDIOGB ]AG^H CDPDCHOC] CDPDCHOC] Dssugomh i` sagrh cdvdchocs jdlat ldvh rdsh ti `rgmtdiogb sagrh cdvdchocs `ir dt jdlat oit nh pissdnbh ti dssuh `ubb sagrhs ti gbb sagrhaibchrs. Bht—s sgy, `ir hxgjpbh, g sagrhaibchr iwodol 1> sagrhs goc tah mijpgoy chmbgrhc >5% cdvdchocs. Sads sagrhaibchr ds hotdtbhc ti rhmhdvh 70 sagrhs pbus g `rgmtdiogb sagrh i` >/8 sagrh. G sagrhaibchr rhmhdvdol tah >/8 sagrh jdlat nh dssuhc wgrrgots ir rdlats goc nh ldvho tdjh gmmujubgth hoiula wgrrgots `ir tah gmqudsdtdio i` `ubb ohw sagrhs. Gmmiuotdol `ir suma `rgmtdiogb sagrh wgrrgots ir rdlats `ibbiw; Cgth i` chmbgrgtdio i` sagrh cdvdchocs   ^htgdohc hgrodols   ]agrh cdvdchocs pgygnbh (gt pgr)   ]agrh prhjduj Dssugomh i` `ubb sagrh cdvdchocs goc tah `rgmtdiogb sagrh wgrrgots ir rdlats   ]agrh cdvdchocs pgygnbh   ]agrh mgpdtgb (gt pgr)   @rgmtdiogb wgrrgots iutstgocdol (pgrt i` ]agrh prhjduj) Dssugomh i` `ubb sagrhs gs g rhsubt i` tah hxhrmdsh i` tah `rgmtdiogb sagrh wgrrgots   @rgmtdiogb wgrrgots iutstgocdol   ]agrh mgpdtgb (gt pgr)   ]agrh prhjduj

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Dbbustrgtdio; @rgmtdiogb ]agrh ^dlats ir \grrgots Sah sagrhaibchrs— hqudty shmtdio i` Gppbh Uho Mi. io Chmhjnhr =7, >57< ds gs `ibbiws; Ircdogry sagrh ₷75 pgr, 755,555 sagrhs dssuhc iutstgocdol ]agrh prhjduj ” I/] Gmmujubgthc pridts

7,555,555 855,555 3,555,555

Io Chmhjnhr =5, >575% sagrh cdvdchocs ti tah sagrhaibchrs i` rhmirc Kgougry =, >571 pgygnbh io Kgougry =7, >571. Gssujh tagt i` tah sagrh cdvdchocs chmbgrhc, 71,555 sagrhs rhbgth ti `ubb sagrhs dssuhc wadbh >,555 rhbgth ti tah `rgmtdiogb sagrhs dssuhc. Gbsi gssujh tagt 7,855 i` tah `rgmtdiogb sagrhs whrh hxhrmdshc gt pgr wadbh tah rhsts whrh oit hxhrmdshc. ^hqudrhc; Urhpgrh gbb tah ohmhssgry kiurogb hotrdhs. ]IBXSDIO; Cgth i` chmbgrgtdio i` sagrh cdvdchocs   ^htgdohc hgrodols (755,555 x >5% x ₷75)   ]agrh cdvdchocs pgygnbh

>55,555 >55,555

 

Dssugomh i` `ubb sagrh cdvdchocs goc tah `rgmtdiogb sagrh wgrrgots ir rdlats   ]agrh cdvdchocs pgygnbh   ]agrh mgpdtgb (71,555 x ₷75)   @rgmtdiogb wgrrgots iutstgocdol Dssugomh i` `ubb sagrhs gs tah rhsubt i` tah hxhrmdsh i` tah `rgmtdiogb sagrh wgrrgots      

@rgmtdiogb wgrrgots iutstgocdol ]agrh mgpdtgb (7,855 x 75) ]agrh prhjduj-uohxhrmdshc wgrrgots

>55,555 715,555 >5,555

>5,555

78,555 8,555

Gbtaiula do tah stimf jgrfht dt jdlat oit nh pissdnbh ti agvh bhss tago jubtdpbhs jubtdpbhs i` 75 nhmgush tah uodt i` trgcdol ds usugbby do dxhc jdodjuj gjiuots mgbbhc nigrc bits. Sah uodt i` trgcdol usugbby rgolhs `rij 75 ti 7,555,555 sagrhs. Sah purpish i` g nigrc bit ds ti gvidc ‒icc bits‚ goc ti `gmdbdtgth hgsdhr trgcdol. Dt—s jirh cd`dmubt `ir g nrifhr ti doc g nuyhr `ir, sgy, 7< sagrhs, tago d` hvhrynicy glrhhs ti trgch do 755 sagrh bits. S^HG]X^T ]AG^H G] ]AG^H CDPDCHOC Xochrr tah mirpirgtdi Xoch mirpirgtdio o mich, mich, waho tah trhgsury trhgsury sagrhs grh chmbgrhc chmbgrhc gs cdvdc cdvdchocs, hocs, tah mist i` tah sagrhs saiubc nh magrlhc ti rhtgdohc hgrodols. Uri-`irjg kiurogb hotrdhs   Cgth i` chmbgrgtdio   ^htgdohc hgrodols   ]agrh cdvdchocs pgygnbh ” trhgsury sagrhs      

Cgth i` pgyjhot  ]agrh cdvdchocs pgygnbh ” trhgsury sagrhs Srhgsury sagrhs

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Dbbustrgtdio; Srhgsury ]timf gs ]agrh Cdvdchoc Dbbustrgtdio; Sah ]agrhaibchrs— hqudty shmtdio i` Frdstdoh Hrdmfg Mi. io Chmhjnhr =7 ds gs `ibbiws; Ircdogry sagrh ₷85 pgr, 758,555 sagrhs dssuhc 8,>85,555 ]agrh Urhjduj io Ircdogry ]agrhs Srhgsury ]agrhs (8,555 sagrhs) =55,555 Gmmujubgthc Uridts

7,575,555

75,555,555

^hqudr ^hqu drhc hc;; Urivd Urivdch ch tah ki kiuro urogb gb hotrdh hotrdhss ti nh jgch jgch uochr uochr tah tah ircdo ircdogry gry sag sagrh rh dochph dochphoch ochot  ot  gssujptdios; 7) Sah mij mijpgoy pgoy chmbgrh chmbgrhc c 75% sagrh cdvdchocs cdvdchocs io tah ircdog ircdogry ry sagrh waho waho tah jgrfh jgrfhtt vgbuh phr sagrh ds ₷7=5. >) Sah mij mijpgoy pgoy chmbgrh chmbgrhc c >5% sagrh cdvdchocs cdvdchocs io tah ircdog ircdogry ry sagrh waho waho tah jgrfh jgrfhtt vgbuh phr sagrh ds ₷7=5. =) Sah mi mijpgo jpgoy y chmbgrhc chmbgrhc goc pgdc ₷> phr phr sagrh bdqudc bdqudcgtdo gtdol l cdvdchocs. cdvdchocs. 3) Gssujh dosthgc dosthgc tagt tah 8,555 trhgsury sagrhs sagrhs whrh whrh chmbgrhc gs sagrh cdvdchocs. ]IBXSDIO;

 

Gmmujubgthc Uridts   V(₷758,555 - ₷8,555) x 75% x ₷7=5   ]agrh cdvdchocs pgygnbh V(758,555 ” 8,555) x 75% x ₷85Z   ]agrh prhjduj io Ircdogry sagrhs

7,=55,555

Gmmujubgthc Uridts   V(₷758,555 - ₷8,555) x >5% x ₷85Z

7,555,555

 

855,555 155,555

]agrh cdvdchocs pgygnbh V(758,555 ” 8,555) x >5% x ₷ 85Z

7,555,555

Mgpdtgb bdqudcgthc (₷> x 755,555 sagrhs)   Mgsa Mg

>55,555

Gmmujubgthc Uridts   ]agrh cdvdchocs pgygnbh ” Srhgsury sagrhs

=55,555

>55,555

=55,555

CDPDCHOC] IXS I@ MGUDSGB Cdvdchocs iut i` mgpdtgb grh pipubgrby foiwo gs bdqudcgtdol cdvdchocs. Sads typh i` cdvdchocs ds trhgthc gs goc oirjgbby chmbgrhc curdol bdqudcgtdio i` tah hotdty. Uri-`irjg kiurogb hotrdhs Mgpdtgb bdqudcgthc ir sagrh prhjduj Mgsa Oith; Mgpdtgb Oith;  Mgpdtgb bdqudcgthc ds ti nh chcumthc `rij tah sagrhaibchrs— hqudty.

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]SGSHJHOS I@ ^HSGDOHC HG^ODOL] G stgthjhot i` rhtgdohc hgrodols jgy nh prhpgrhc ny rhpirtdol hotdty. ]uma stgthjhot dombuchs tah `ibbiwdol (CGMDU); 7. Cdvdchocs chmbgrhc ir pgdc ti stimfaibchrs  Gppriprdgtdio >.  G ppriprdgtdio i` rhtgdohc hgrodol =. H``hmt i io o Magolh do gmmiuotdol pibdmy. 3. Oht Domijh ir biss `ir tah phrdic 8. Urdir phrdic hrrirs Dbbustrgtdio; Dbbustrgtdi o; ]agrhaibchrs— Hqudty ” Mijprhahosdvh Sah sagrhaibchrs— hqudty shmtdio i` ^ixgs Mijpgoy io Kgougry 7, >57< saiwhc tah `ibbiwdol; Ircdogry sagrh, ₷755 pgr, >55,555 sagrhs gutairdzhc, 05,555 sagrhs dssuhc ₷0,555,555 ]agrh prhjduj 7,>55,555 ^htgdohc hgrodols >,855,555 Curdol tah yhgr, ^ixgs agc tah `ibbiwdol trgosgmtdios; g. Do @hnrug @hnrugry, ry, ^ixgs ^ixgs rhgmqu rhgmqudrhc drhc 3 3,555 ,555 sagrhs sagrhs `ir `ir ₷775 ₷775 phr sagrh. sagrh. n. Do Kuoh, Kuoh, ^ixgs ^ixgs sibc >,555 >,555 sagrhs sagrhs i` dts dts trhgsury trhgsury sagrhs sagrhs `i `irr ₷7>5 phr sagrh sagrh.. m. Do ]hpt ]hpthjnh hjnhr, r, hgma sagrhai sagrhaibchr bchr wgs wgs dssuhc `ir `ir hgma sagrh sagrh ahbc ioh st stimf imf rdl rdlat at ti purmagsh purmagsh twi gccdtdiogb sagrhs i` ircdogry `ir ₷7=5 phr sagrh. Sah rdlats hxpdrh io Chmhjnhr =7, >575757571, ti sagrhaibchrs i` rhmirc io Chmhjnhr =7, >57=, ^ixgs ^ixgs `ir `irjgbby jgbby rhtdrhc rhtdrhc 7 7,555 ,555 trhgs trhgsury ury sagrhs sagrhs.. l. Oht dom domij ijh h `ir tah yhgr yhgr wgs wgs ₷ 7,755 7,755,55 ,555. 5. a. Gppripr Gppriprdgth dgthc c rhtgdohc rhtgdohc hgrodols hgrodols hqugb hqugb ti tah mist mist i` trhgsury trhgsury sa sagrh. grh. ^hqudrhc; Chthrjdoh tah `ibbiwdol; 7) Aiw juma ds tah ircdogry ircdogry sagrh io Chmhjn Chmhjnhr hr =7, >57< stgthjhot i` dogomdgb dogomdgb pisdtdio9 pisdtdio9 >) Aiw juma ds tah sagrh sagrh prhjduj prhjduj io tah tah trhgsury trhgsury sagrhs io io Chmhjnhr =7, >57< stgthjhot stgthjhot i`  i`  dogomdgb pisdtdio9 =) Aiw Aiw juma juma ds ta tah h ti titg tgbb sagr sagrh h prhj prhjdu duj j io Chmh Chmhjn jnhr hr =7 =7,, >5 >57< 7< stgt stgthj hjho hott i` d dog ogom omdg dgbb pisdtdio9 3) Aiw juma ds tah tah rhtgdo rhtgdohc hc hgrodo hgrodols ls dogpp dogppri riprd prdgth gthc c io Chmhjnh Chmhjnhrr =7, >57< stgth stgthjho jhott i`  dogomdgb pisdtdio9 8) Aiw jum juma a ds tah titgb sagrhaibch sagrhaibchrs— rs— hqudty hqudty io Chmhj Chmhjnhr nhr =7, >57< stgthjho stgthjhott i` dogomdgb dogomdgb pisdtdio9 ]IBXSDIO; (do ‑555s) Ircdogry sagrhs ₷ 0,555 g. n. m. c. >,555 h. `. (755) l. Sitg ₷ 55

Srhgsury sagrhs ₷335 (>>5)

]agrh prhjduj - S] ₷-

^htgdohc Hgrodols ₷ >,855

>5

(055) (7,75) -

(775) -

75 -

7,755

₷ 7,,3=5

]timfaibchr—s Hqudty; Ircdogry ]agrhs ]agrh prhjduj ” ircdogry sagrhs

₷ ,=>5,555 ₷>,=>5,555 8. ₷7 ₷7>, >, 5= 5=5, 5,55 555 5

 

MAGUSH^ >4; ^HPDH\ WXH]SDIO] - MIJUXSGSDIOGB MIJUXSGSDIOGB U^INBHJ >4-7 Bhlgb Mgpdtgb, Miotrdnuthc Mgpdtgb, ]agrhaibc ]agrhaibchrs— hrs— Hqudty Sah sagrhaibchrs— hqudty shmtdio i` Frdstgb Jgh Mijpgoy rhvhgbhc tah `ibbiwdol do`irjgtdio io Chmhjnhr =7, >5755,555 05,555 155,555 05,555 75,555 =8,555 085,555 785,555 15,555 35,555 =>5,555 755,555 7=5,555 78,555 >5,555 >8,555 855,555 7,555,555 >55,555 355,555 =55,555

Wuhstdios; Ngshc io tah gnivh cgtg, mijputh tah `ibbiwdol; 7. Ircd Ircdog ogry ry sagr sagrh h dss dssuh uhc c

>.

=.

3.

8.

0.

g. ₷8 ₷885 85,5 ,555 55 n. ₷0 ₷085 85,5 ,555 55 Ur Urh` h`hr hrho homh mh sag sagrh rhss dssu dssuhc hc g. ₷785 ₷785,5 ,555 55 n. ₷085 ₷085,5 ,555 55 ]ag ]agrh prhjd hjduj g. ₷885 ₷885,5 ,555 55 n. ₷818 ₷818,5 ,555 55 Miot Miotrd rdnu nuth thc c mg mgpd pdtg tgbb g. ₷7 ₷7,7 ,7=8 =8,5 ,555 55 n. ₷7 ₷7,> ,>55 55,5 ,555 55 Sitg Sitgbb bh bhlg lgbb mg mgpd pdtg tgbb g. ₷7 ₷7,3 ,3>8 >8,5 ,555 55 n. ₷7 ₷7,3 ,305 05,5 ,555 55 Sitgb Sitgb sagrha sagrhaib ibchr chrs— s— hqudty hqudty g. ₷> ₷>,= ,=18 18,5 ,555 55

m. ₷7 ₷7,> ,>55 55,5 ,555 55 c. ₷7 ₷7,3 ,355 55,5 ,555 55 m. ₷155 ₷155,5 ,555 55 c. ₷105 ₷105,5 ,555 55 m. ₷0>8 ₷0>8,5 ,555 55 c. ₷085 ₷085,5 ,555 55 m. ₷ 7, 7,30 305, 5,55 555 5 c. ₷> ₷>,5 ,55 >5,5 ,555 55

c. ₷= ₷=,5 ,5=8 =8,5 ,555 55

U^INBHJ >4-> Dssugomh i` ]agrhs `ir mgsa Miosdchrgtdio, ]agrh Dssuh Mist  Gssujh tah `ibbiwdol dssugomhs i` ₷85 pgr vgbuh sagrhs i` stimf; 7. Dssugo Dssugomh mh i` >,55 >,555 5 sagrhs sagrhs gt gt pgr ``ir ir mgsa mgsa.. >. Dssug Dssugomh omh i` 8,555 8,555 sagrhs sagrhs gt ₷05 phr sagrh sagrh `ir `ir mgsa. ]timf ]timf dssuh dssuh mists mists tagt whrh whrh pgd pgdc c ny tah mirpirgtdio mirpirgt dio gjiuothc ti ₷4-= dssugomh i` ]agrhs `ir Oiomgsa Miosdchrgtdio Gssujh tah `ibbiwdol dssugomhs i` ₷85 pgr vgbuh sagrhs i` stimf; 7. Dssuhc Dssuhc >,8 >,855 55 sagrhs sagrhs i` stimf stimf `ir jgmadoh jgmadohry. ry. Sah jgmado jgmadohry hry ags g `gd `gdrr vgbuh i` ₷715,55 ₷715,555 5 wadbh tah stimf ds shbbdol gt ₷08 phr sagrh. >. Dssuh Dssuhc c 7,555 sagrhs sagrhs i` stimf stimf `ir pgthot pgthot (go dotgol dotgoldnbh dnbh gssht). gssht). Sah Sah stimf ds shbbdo shbbdol l gt ₷08 phr sagrh. =. Dssuh Dssuhc c 355 sagrhs i` stimf stimf do `ubb pgyjhot pgyjhot i` irlgodz irlgodzgtdi gtdio o shrvdmhs shrvdmhs rhochrhc rhochrhc `rij tah bhlgb bhlgb miuoshb. Sah `gdr vgbuh i` suma shrvdmhs ds ₷35,555. ^hqudrhc; ^hmirc ^hqudrhc;  ^hmirc tah trgosgmtdios bdsthc gnivh do kiurogb hotry `irj. U^INBHJ >4-3 Dssugomh i` ]agrhs `ir Iutstgocdol Bdgndbdty Sah mijpgoy dssuhc >,555, ₷85 pgr ircdogry sagrhs `ir go iutstgocdol ngof bigo i` ₷785,555. Io tads cgth, sagrhs grh quithc gt ₷4-8 Dssugomh i` Swi Mbgsshs i` ]agrhs ” ]agrhs grh dssuhc ]hpgrgthby Sah mijpgoy dssuhc tah `ibbiwdo `ibbiwdol l sagrhs i` stimf; 7. Dssuh Dssuhc c >,855, ₷>55 ₷>55 pgr vgbuh vgbuh prh`hr prh`hrhomh homh sagrh, sagrh, `ir `ir ₷>70 phr sagrh sagrh `ir `ir mgsa. >. Dssuh Dssuhc c 855, ₷755 ₷755 pgr vgbuh vgbuh ircdogr ircdogry y sagrh, sagrh, `ir ₷7>5 ₷7>5 phr sagrh sagrh `ir mgsa. mgsa. ^hqudrhc; ^hmirc ^hqudrhc;  ^hmirc tah trgosgmtdio bdsthc gnivh do kiurogb hotry `irj. U^INBHJ U^INBH J >4>4-0 0 Bujp Bujp ]uj ]uj Ds Dssug sugomh omh i` Swi Mbgsshs Mbgsshs i` ]agrhs ]agrhs ” Dom Domrhj rhjhot hotgb gb Jhtaic Jhtaic ” Uripirtdiogb Jhtaic Sah mijpgoy dssuhc `ir ₷455,555 mgsa, >,855 sagrhs i` ₷>55 pgr vgbuh prh`hrhomh sagrh goc 855 sagrhs i` ₷755 pgr ircdogry sagrh. Sah prh`hrhomh goc tah ircdogry sagrhs agvh `gdr vgbuhs i` ₷>70 goc ₷7>5 phr sagrh, rhsphmtdvhby io tah cgth i` sgbh. ^hqudrhc; ^hmirc ^hqudrhc;  ^hmirc tah trgosgmtdio bdsthc gnivh do kiurogb hotry `irj. U^INBHJ >4-< Bujp ]uj Dssugomh i` Swi Mbgsshs i` ]agrhs ” Domrhjhotgb Jhtaic Sah mijpgoy dssuhc `ir ₷455,555 mgsa, >,855 sagrhs i` ₷>55 pgr vgbuh prh`hrhomh sagrh goc 855 sagrhs i` ₷755 pgr ircdogry sagrh. Sah prh`hrhomh goc tah ircdogry sagrhs agvh `gdr vgbuhs i` ₷>70 io tah cgth i` sgbh. Oi `gdr vgbuh gvgdbgnbh `ir tah ircdogry sagrh. ^hqudrhc; ^hmirc ^hqudrhc;  ^hmirc tah trgosgmtdio bdsthc gnivh do kiurogb hotry `irj. U^INBHJ >4-1 ]unsmrdptdios

 

Gssujh tah `ibbiwdol trgosgmtdios `ir Nbhssdh Mirpirgtdio curdol tah murrhot yhgr. 7) Olht Olhthl hl sunsmrdnh sunsmrdnhc c `ir 3,555, ₷85 pgr ircdogry ircdogry sagrhs sagrhs i` Nbhssdh Mirpi Mirpirgtd rgtdio io gt ₷05 phr sagrh. >) Isgo Isgol l pgdc pgdc 35% i` tah tah sunsmrdp sunsmrdptdio tdioss prdmh. prdmh. =) ]uns ]unshq hquh uhot otby by,, Isgo Isgol l wgs wgs chmb chmbgr grhc hc chbd chbdoq oquh uhot ot suns sunsmr mrdn dnhr hr.. Do gmmi gmmirc rcgo gomh mh wd wdta ta tah tah sunsmrdptdios miotrgmt Isgol—s ciwo pgyjhot wgs `ir`hdthc. ^hqudrhc; ^hmirc ^hqudrhc;  ^hmirc tah trgosgmtdio bdsthc gnivh do kiurogb hotry `irj. U^INBHJ >4-4 Chbdoquhot ]unsmrdptdios, Ciwopgyjhot ds @ir`hdthc Gssujh tah `ibbiwdol trgosgmtdios `ir ^ishodi Mirpirgtdio curdol tah murrhot yhgr; 7) Isgo Isgol l sunsmrdnhc sunsmrdnhc `ir 8,555, 8,555, ₷85 pgr ircdogry ircdogry sagrhs sagrhs i` ^ishodi ^ishodi Mirpir Mirpirgtdi gtdio o gt ₷05 phr sagrh. >) Isgo Isgol l pgdc pgdc 35% i` tah tah sunsmrdp sunsmrdptdio tdioss prdmh. prdmh. =) ]uns ]unshq hquh uhot otby by,, Isgo Isgol l wgs wgs chmb chmbgr grhc hc chbd chbdoq oquh uhot ot suns sunsmr mrdn dnhr hr.. Do gmmi gmmirc rcgo gomh mh wd wdta ta tah tah sunsmrdptdios miotrgmt Isgol—s ciwopgyjhot wgs `ir`hdthc. ^hqudrhc; ^hmirc ^hqudrhc;  ^hmirc tah trgosgmtdio bdsthc gnivh do kiurogb hotry `irj. U^INBHJ >4-75 Chbdoquhot U^INBHJ Chbdoquhot ]unsmrdp ]unsmrdptdio tdios, s, Ciwo-pgy Ciwo-pgyjhot jhot ds Oit @ir`hdthc @ir`hdthc wdta adlahst  adlahst  Ndcchr. Cgrhbb Mirpirgtdio chmbgrhc ^hx stimf sunsmrdptdios chbdoquhot. Sah rhmircs i` sunsmrdnhc mgpdtgb stimf phrtdohot ti ^hx saiws 45,555. Sah chbdoquhot stimfs grh sunshquhotby i``hrhc `ir punbdm gumtdio domurrdol g mist i` ₷75,555. Sah i``hr prdmh ds ₷=55,555. Curdol tah gumtdio, tahrh grh tarhh ndcchrs wai grh wdbbdol ti pgy tah i``hr prdmh mirrhspiocdol ti sagrhs i` stimfs, gs `ibbiws; Ndcchrs ^dg Kisdga Bufh

# i` sagrhs wdbbdol ti nh rhmhdvhc 3,555 sagrhs 3,855 sagrhs 8,555 sagrhs

^hqudrhc; ^hmirc ^hqudrhc;  ^hmirc tah trgosgmtdio bdsthc gnivh do kiurogb hotry `irj. U^INBHJ >4-77 Chbdoquhot ]unsmrdptdios, Ciwo-pgyjhot ds oit @ir`hdthc wdtaiut Adlahst  Ndcchr Xsh Xsh ta tah h sgjh sgjh Urinb Urinbhj hj >4-75  >4-75  gnivh, gnivh, hx hxmhp mhptt tagt tagt tahrh tahrh grh oi ndcchr ndcchrss goc tah mir mirpi pirg rgtdi tdio o purmagshc dts iwo chbdoquhot sagrhs. ^hqudrhc; ^hmirc ^hqudrhc;  ^hmirc tah trgosgmtdio bdsthc gnivh do kiurogb hotry `irj. U^INBHJ >4-7>  >4-7> Srhgsury sagrhs goc Ciogthc Mgpdtgb Sah Fhhp \gbfdol Mi. agc 755,555 sagrhs i` ircdogry sagrh mgpdtgb io Chmhjnhr =7, >570. Dts stgthjhot i` dogomdgb pisdtdio io tagt cgth saiwhc tah `ibbiwdol sagrhaibchrs— hqudty ngbgomhs;

 

Ircdogry sagrh mgpdtgb, ₷>5 pgr ₷>,555,555 ]agrh Urhjduj 055,555 ^htgdohc hgrodols

7,>55,555

Sah `ibbiwdol trhgsury sagrh trgosgmtdios tiif pbgmh do >57) =) 3) 8)  

Uurm Uurmagshc agshc 78,555 78,555 ircdogry ircdogry sagrhs sagrhs gt gt ₷>3 phr phr sagrh. sagrh. ]ibc 8 8,555 ,555 i` i` tah trhgs trhgsury ury sagrhs sagrhs gt gt ₷>0 p phr hr sagrh. sagrh. ]ibc 3 3,555 ,555 i` i` tah trhgs trhgsury ury sagrhs sagrhs gt gt ₷>5 p phr hr sagrh. sagrh. ^htd ^htdrhc rhc ttah ah rhjgd rhjgdodol odol trhgsury trhgsury sagrhs. sagrhs. ]tim ]timfai faibchr bchr cio ciogthc gthc 8,555 8,555 sagrhs waho waho tah jgrfht jgrfht prdmh ds ₷>8 phr sagrh. sagrh. ]unshquhotby, ]unshquhotby, tah mijpgoy sibc >,555 sagrhs gt ₷>1 phr sagrh.

^hqudrhc; ^hmirc ^hqudrhc;  ^hmirc tah trgosgmtdio bdsthc gnivh do kiurogb hotry `irj. U^INBHJ >4-7= ^htdrhjhot i` ]agrh Mgpdtgb Sah ]agrhaibchrs— hqudty shmtdio i` @bircdh Mi. io Chmhjnhr =7 ds gs `ibbiws; Urh`hrhomh sagrh ₷755 pgr, =5,555 sagrhs dssuhc goc iutstgocdol Urh`hrhomh iutstgocdol ]agrh Urhjduj io Urh`hrhomh sagrhs Ircdogry sagrh ₷85 pgr, 85,555 sagrhs dssuhc goc iutstgocdol >,855,555 ]agrh Urhjduj io Ircdogry ]agrhs Gmmujubgthc Uridts

₷=,555,555 =55,555

755,555 78,555,555

^hqudrhc; Urhpgrh tah kiurogb hotry gssujdol =,555 sagrhs i` tah prh`hrhomh grh rhchhjhc gt; ^hqudrhc; Urhpgrh g. ₷735 n. ₷48 U^INBHJ >4-73 Miovhrsdio i` Urh`hrhomh ]agrhs Sah sagrhaibchrs— hqudty shmtdio i` Cdvdoh Lrgmh Mi. io Chmhjnhr =7 ds gs `ibbiws; Urh`hrhomh sagrh ₷755 pgr, =5,555 sagrhs dssuhc goc iutstgocdol Urh`hrhomh iutstgocdol ]agrh prhjduj io Urh`hrhomh sagrhs

₷=,555,555 =55,555

Ircdogry sagrh ₷85 pgr, 85,555 sagrhs dssuhc goc iutstgocdol >,855,555 ]agrh Urhjduj io Ircdogry sagrhs Gmmujubgthc Uridts

755,555 78,555,555

^hqudrhc; Urhpgrh tah kiurogb hotry gssujdol tagt 3,555 sagrhs i` prh`hrhomh grh miovhrthc uochr hgma gssujptdio bdsthc; 7) Urh`hrhomh sagrh grh grh miovhrtdnbh miovhrtdnbh doti doti ircdogry ircdogry io g sagrh-`ir-sagrh sagrh-`ir-sagrh ngsds. ngsds. >) Hgma pr prh`hr h`hrhomh homh sagrh sagrh ds miovhrtd miovhrtdnbh nbh doti doti 8 sagrhs i` ircdo ircdogry. gry. U^INBHJ >4-78 ^hmgpdtgbdzgtdio, Magolh @rij Ugr ti Oi-Ugr, ^hcumtdio i` Ugr Pgbuh goc ]agrh ]pbdt  Sah ]agrhaibchrs— hqudty shmtdio i` Bhvgog Mi. io Chmhjnhr =7 ds gs `ibbiws;

 

Ircdogry sagrh ₷85 pgr, 85,555 sagrhs dssuhc goc iutstgocdol ₷>,855,555 ]agrh Urhjduj io Ircdogry ]agrhs Gmmujubgthc Uridts

755,555 78,555,555

^hqudrhc; Gssujh tah `ibbiwdol dochphochot mgshs6 privdch tah kiurogb hotry tagt ds jgch io tah ^hqudrhc; Gssujh mirpirgtdio niifs; 7) Gbb tah 85,555 85,555 ircdogry ircdogry sagrhs sagrhs grh mgbbhc mgbbhc `i `irr mgomhb mgomhbbgt bgtdi dio. o. Dosthg Dosthgc, c, tah mijpgoy mijpgoy dssuhc dssuhc 85,555 oi-pgr ircdogry sagrhs wdta tah `ibbiwdol stgthc vgbuh; g. ₷35 n. ₷735 >) G rhmgpd rhmgpdtgbdz tgbdzgtdi gtdio o ds h``hmthc h``hmthc wahrhny wahrhny tah pgr vgbuh i` tah ircdogry ircdogry sagrhs sagrhs ds rhcumth rhcumthc c ti ₷35 phr sagrh. =) Sah mi mijpgo jpgoy y h``hmthc h``hmthc g 8 `ir 7 stimf spbdt spbdt io tah ircdogr ircdogry y sagrhs. sagrhs. U^INBHJ >4-70 ]agrh wgrrgots ” Cd``hrhot Mgshs Sah Ugtgmsdb Mi. dssuhc >,555 sagrhs i` ₷85 pgr prh`hrhomh sagrhs wdta chtgmagnbh wgrrgots. Sah pgmfglh shbbs `ir ₷>55. Sah wgrrgots hognbh tah aibchr ti purmagsh 7,555 ircdogry sagrhs i` ₷>5 pgr gt ₷ 35 phr sagrh. Mgsh Oi.7; D` Oi.7; D` djjhcdgthby g`thr tah dssugomh i` tah sagrh, tah wgrrgots grh shbbdol gt ₷>5 phr sagrh goc tah jgrfht vgbuh i` tah prh`hrhomh sagrh wdtaiut tah wgrrgots ds ₷15. ]unshquhotby, ]unshquhot by, 15% i` tah wgrrgots ds hxhrmdshc Mgsh Oi.>; Gssujh Oi.>; Gssujh dosthgc tagt ioby tah jgrfht vgbuh i` tah prh`hrhomh wdtaiut tah wgrrgots gjiuotdol ti ₷15 ds gvgdbgnbh. Mgsh Oi.=; Gssujh Oi.=; Gssujh dosthgc tagt tah wgrrgots goc tah prh`hrhomh sagrh agvh oi foiwo jgrfht  vgbuhs nut tah ircdogry sagrh ds trgcdol gt ₷85 phr sagrh. ^hqudrhc; ^hmirc ^hqudrhc;  ^hmirc tah trgosgmtdios bdsthc gnivh do kiurogb hotry `irj. U^INBHJ >4-7< Mgsa Cdvdchocs Io Ch Chmhj mhjnhr nhr 7 i` tah murrhot murrhot yhgr, yhgr, Nrgyc Nrgycho ho Mi Mirp rp.. chmbgr chmbgrhc hc ₷8 phr sagr sagrh h cdv cdvdch dchocs ocs io tah tah iutstgocdol ircdogry sagrhs t tah sagrhaibchrs i` rhmirc io Chmhjnhr 78 pgygnbh io Chmhjnhr =7. iutstgocdol Nrgycho ags 35,555 dssuhc ircdogry sagrhs wdta tah pgr vgbuh i` ₷755. Sahsh sagrhs whrh dssuhc io Kgougry 7 i` tah murrhot yhgr. Io @hnrugry 7 i` tah murrhot yhgr, tah mijpgoy gmqudrhc >,555 ircdogry sagrhs gt mist i` ₷775 phr sagrh wadma whrh ahbc do trhgsury. ^hqudrhc; Urhpgrh gbb tah ohmhssgry hotrdhs gt tah; ^hqudrhc; Urhpgrh 7) Cgth Cgth i` i` chmb chmbgr grgt gtdi dio o >) Cg Cgth th i` rhmi rhmirc rc =) Cg Cgth th i` pg pgyj yjho hot  t  U^INBHJ >4-71 Mgsa cdvdchocs `ir Urh`hrhomh ]agrhs-]hjd-goougb ]agrhs-]hjd-goougb Ugyjhot  Io Kgougry 7, i` tah murrhot yhgr, Madodti dssuhc 75,555, 75% prh`hrhomh sagrhs ti tah punbdm. Sah prh`hrhomh sagrh ags g pgr vgbuh i` ₷755. Io Gprdb 7 i` tah sgjh yhgr, Madodti rhgmqudrhc 7,555 sagrhs i` tads sagrh. Io Kuby 7, tah Madodti pgdc dts shjd-goougb cdvdchocs. Io Imtinhr 7 i` tah sgjh yhgr, Madodti rhdssuhc 055 i`, dts prh`hrhomh sagrhs. Io Chmhjnhr =7i` tah murrhot yhgr, Madodti glgdo chmbgrhc tah shjd-goougb cdvdchocs i` tah prh`hrhomh sagrhs.

 

^hqudrhc; Urhpgrh gbb tah ohmhssgry hotrdhs io tah cgth i` chmbgrgtdio i` cdvdchocs. ^hqudrhc; Urhpgrh U^INBHJ >4-74 Murrhot Gsshts G sshts gs Uriphrty Cdvdchocs Io Oivhjnhr 7, >57571. Sah mgrrydol gjiuot i` tah dovhotiry ds ₷855,555. Cgtg rhbgtdol ti tah `gdr vgbuhs i` tah dovhotiry grh gs `ibbiws; Cgth Oivhjnhr 7, >57< Chmhjnhr =7,>57< @hnrugry 78, >571

@gdr vgbuhs (gssujh tahsh grh oit jgthrdgbby cd``hrhot wdta tah oht rhgbdzgnbh vgbuhs) ₷385,555 ₷055,555 ₷835,555

^hqudrhc; ^hmirc ^hqudrhc;  ^hmirc tah trgosgmtdios bdsthc gnivh do kiurogb hotry `irj. U^INBHJ >4->5 Uriphrty, pbgot goc Hqudpjhot gs Uriphrty Cdvdchocs Io Oivhjnhr 7, >75751. Sah mgrrydol gjiuot i` tah hqudpjhot ds ₷855,555. Cgtg rhbgtdol ti tah `gdr vgbuhs i` tah hqudpjhot grh gs `ibbiws; Cgth Oivhjnhr 7, >57< Chmhjnhr =7, >75< @hnrugry 78, >751

@gdr vgbuh (gssujh tagt tah mists ti cdstrdnuth grh djjgthrdgb) ₷385,555 ₷055,555 ₷835,555

^hqudrhc; ^hmirc ^hqudrhc;  ^hmirc tah trgosgmtdios bdsthc gnivh do kiurogb hotry `irj. U^INBHJ >4->7 Mgsa goc Oiomgsa Gbthrogtdvh Io Kgougry 7, >577557) Cgth i` pg pgyjho yjhott gssujdol gssujdol tah sagrha sagrhaibchr ibchrss ipthc ti ti gvgdb i` tah tah g. Mgs Mgsa cdv cdvdcho dchocs cs n. Oiom Oiomgs gsa a cdvd cdvdch choc ocss U^INBHJ >4->> ]agrh Cdvdchocs; ]jgbb, Bgrlh goc Srhgsury ]agrhs Sah ]agrhaibchrs— hqudty shmtdio i` Jyog Bhy Mi io Chmhjnhr =7 ds gs `ibbiws; Ircdogry sagrh ₷85 pgr, 8=,555 sagrhs dssuhc ]agrh Urhjduj io Ircdogry sagrhs Srhgsury sagrhs (=,555 sagrhs) 7>5,555 Gmmujubgthc Uridts

₷>,085,555 8=,555

75,555,555

 

^hqudrhc; Gssujh tah `ibbiwdol dochphochot mgshs, privdch tah kiurogb hotry tagt ds jgch io tah ^hqudrhc; Gssujh mirpirgtdio niifs; 7) Sah mij mijpgoy pgoy chmbgrh chmbgrhc c 75% sagrh cdvdchocs cdvdchocs io tah ircdog ircdogry ry sagrh waho waho tah jgrfh jgrfhtt vgbuh phr sagrh ds ₷15. >) Sah mij mijpgoy pgoy chmbgrh chmbgrhc c >5% sagrh cdvdchocs cdvdchocs io tah ircdog ircdogry ry sagrh waho waho tah jgrfh jgrfhtt vgbuh phr sagrh ds ₷15. =) Sah mi mijpgo jpgoy y chmbgrhc chmbgrhc goc pgdc ₷> phr phr sagrh bdqudc bdqudcgtdo gtdol l cdvdchocs. cdvdchocs. 3) Gssujh dosthgc dosthgc tagt tah tah =,555 trhgsury trhgsury sagrhs whrh whrh chmbgrhc goc dssuhc gs sagrh cdvdchocs. cdvdchocs. U^INBHJ >4->= @rgmtdiogb ]agrh rdlats Sah ]agrhaibchrs— hqudty shmtdio i` XJN^G Mi io Chmhjnhr =7, >570 ds gs `ibbiws; Ircdogry sagrh ₷85 pgr, 755,555 sagrhs dssuhc goc iutstgocdol iutstgocdol 8,555,555 ]agrh Urhjduj io Ircdogry sagrhs 7,555,555 Gmmujubgthc Uridts 75,555,555 Io Chmhjnhr =7, >750, tah mijpgoy chmbgrhc =5% sagrh cdvdchocs ti tah sagrhaibchrs i` rhmirc Kgougry 78, >57< pgygnbh io Kgougry =7, >754->3 Mijprhahosdvh Urinbhj Tiu agvh nhho gsfhc ti gucdt tah Sgoyg Mijpgoy. Curdol tah miursh i` yiur gucdt, yiu grh gsfhc ti pr prhpg hpgrh rh mijpg mijpgrgt rgtdvh dvh cgt cgtg g `rij `rij mijpg mijpgoy oy—s —s domhp domhptdi tdio o ti pr prhsh hshot ot.. Tiu Tiu agvh agvh cht chthrj hrjdoh dohc c tah `ibbiwdol; G. Sgoyg Sgoyg magrthr magrthr nhmgjh nhmgjh h``hmtd h``hmtdvh vh io Kgougr Kgougry y >, >57> waho >5,555 >5,555 sagrhs sagrhs i` ₷75 ircdo ircdogry gry sagrhss goc 75,555 sagrh 75,555 sagrhs sagrhs i` phr sagrh, goc tah prh`hrhomh sagrhs whrh sibc gt pgr vgbuh i` ₷755 phr sagrh. N. Sgoyg Sgoyg wgs uognbh uognbh ti pgy prh`hrh prh`hrhomh omh cdvdch cdvdchocs ocs gt tah hoc i` drst yhg yhgr. r. Sah iwo iwohrs hrs i` 

M. C. H.

@.

prh`hrhomh sagrh glrhhc ti gmmhpt > ircdogry sagrhs `ir hvhry 85 prh`hrhomh sagrhs iwohc do cdsmagrlh i` tah prh`hrhomh cdvdchocs cuh io Chmhjnhr =7, >57>. Sah sagrhs whrh dssuhc io Kgougry >, >57=. Sah `gdr jgrfht vgbuh wgs ₷=5 `ir ircdogry sagrhs gt tah cgth i` dssuh. Sgoy Sgoyg g gmqu gmqudr drhc hc gb gbbb ta tah h iuts iutstg tgoc ocdo dol l sagr sagrhs hs i` Gfdofg Gfdofg Mirp Mirpir irgt gtdi dio o io Jgy Jgy 7, >5 >573 73 do hxmagolh `ir 75,555 ircdogry sagrhs i` Sgoyg. Sgoyg spbdt dts ircdo ircdogry gry sagrhs = `ir > io io Kgougry 7, >578, goc > `ir 7 io Kgougr Kgougry y 7, >570. Sgoyg Sgoyg i``hrhc i``hrhc ti miovhrt miovhrt >5% i` i` tah prh`hrho prh`hrhomh mh sagrhs sagrhs ti ircdo ircdogry gry sagrhs sagrhs io tah ng ngsds sds i` > ircdogry sagrhs `ir 7 prh`hrhomh sagrh. Sah i``hr wgs gmmhpthc, goc tah miovhrsdio wgs jgch io Kuby 7, >570. Oi mgsa cdvdcho cdvdchocs cs whrh chm chmbgrh bgrhc c io ircdogry ircdogry uotdb uotdb Chmhjnhr Chmhjnhr =7, >573. Mgsa Mgsa cdvdchocs cdvdchocs phr sagrh i` ircdogry sagrh sagrhs whrh chmbgrhc goc pgdc gs `ibbiws

>573 >578 >570

KXOH =5 ₷7.85 ₷7.>8

CHM.=7 ₷=.>5 ₷>.85 ₷7.55

 

Wuhstdios; Ngshc io tah prhmhcdol do`irjgtdio, chthrjdoh tah `ibbiwdol; 7. Sah o oujnhr ujnhr i` sagrhs sagrhs iuts iutstgo tgocdol cdol io Ch Chmhjn mhjnhr hr =7, >573 I^CDOG^T U^H@H^HOMH g. =5,555 75,555 n. =5,>55 4,155 m. =8,555 75,555 c. =5,355 75,555 >. Sah o oujnhr ujnhr i` sagrhs sagrhs iuts iutstgo tgocdol cdol io Ch Chmhjn mhjnhr hr =7, >578 I^CDOG^T U^H@H^HOMH g. 38,=55 75,555 n. 38,055 75,555 m. ,855 4,155 =. Sah o oujnhr ujnhr i` sagrhs sagrhs iuts iutstgo tgocdol cdol io Ch Chmhjn mhjnhr hr =7, >570 I^CDOG^T U^H@H^HOMH g. 48,>55 1,555 n. 34,055 75,555 3. pgdc Sah Sah ti gj gjiu iuot ot i` Mgsa Mgsadocdv cdvdc dcho hoc c ch chmb mbgr grhc hc goc goc m. 4=,>55 578 c. 4=,>55 1,555   g. ₷71>,355 m. ₷784,055   n. ₷1=, 055 c. ₷7>7,055 8. Sah gji gjiuot uot i` Mgsa Mgsa cdvdcho cdvdchoc c chmbgr chmbgrhc hc goc pgdc pgdc ti sagrhai sagrhaibchrs bchrs do do >570   g. ₷>73,>55 m. ₷78=,>55   n. ₷>755 c. ₷>54,>55 UadbMUG gcgpthc) U^INBHJ >4->8 Mijprhahosdvh Urinbhj Sah ]agrhaibchrs— hqudty i` Nrhogbyo Mirpirgtdio gt Kgougry 7, >570 gpphgrs nhbiw; 7>% Urh`hrhomh ]agrhs, ₷>55 pgr, >5,555 sagrhs   Gutairdzhc, 55 ₷>55 p phr hr sa sagrh grh @hn >; ]agrh ]agrhaib aibchr chrss ci ciogt ogthc hc 3,555 3,555 hot hotdty dty—s —s iwo iwo ircdo ircdogry gry sagr sagrhs hs ti tah mirpi mirpirgt rgtdio dio @hn 73; ]ibc agb` i` tah tah trhgsur trhgsury y sagrhs sagrhs gmqud gmqudrhc rhc bgst bgst Kgoug Kgougry ry >1 `ir ₷>>5 phr sagrh @h @hn n 73; 73; ]ibc ]ibc ttah ah cio ciogt gthc hc sag sagrh rhss gt ₷>> ₷>>5 5 phr phr sagr sagrh h Kub 78; Sah mijp mijpgoy goy dssuh dssuhc c `ir ₷7 ₷7,75 ,755,5 5,555 55 mgsa, mgsa, 3,555 3,555 prh`h prh`hrho rhomh mh sagrhs sagrhs go goc c 7,55 7,555 5 ircdog ircdogry ry sagrhs. Sah prh`hrhomh goc tah ircdogry sagrhs agvh `gdr vgbuhs i` ₷>>5 goc ₷7>5 phr sagrh, rhsphmtdvhby io tah cgth i` sgbh.

 

Imt 78; 78; Oiv Oi v 78; 78; Oiv >85 >85 p phr hr sagrh sagrh ^hmh ^hmhdv dvhc hc mg mgsa sa pg pgyj yjho hott `rij `rij hgma hgma suns sunsmr mrdn dnhr hr `i `irr 35% 35% i` ta tah h ir ircd cdog ogry ry sagr sagrhs hs sunsmrdptdio prdmh. ^hmhdvhc ^hmhdvhc `ubb pgyjhot pgyjhot i` ttah ah 75,555 75,555 sagrhs sagrhs io io imt.78 imt.78 goc Oiv.7 Oiv.78 8 Mbishc Mbishc oht domi domijh jh i` ₷7,555 ₷7,555,555 ,555 `rij `rij tah tah domijh domijh sujjgry sujjgry gmmiu gmmiuot ot ti rhtgdo rhtgdohc hc hgrodo hgrodols ls

Wuhstdios; Ngshc io tah gnivh cgtg, goswhr tah `ibbiwdol; 7) Aiw juma ds tah Urh`hrhomh Urh`hrhomh sagrh sagrh io Chmhjnhr Chmhjnhr =7, >570 stgthjho stgthjhott i` dogomdgb dogomdgb pisdtdio9 pisdtdio9 g. ₷7,355,555 m. ₷>,155,555 n. ₷>,>55,555 c. ₷=,578,555 >) Aiw juma ds tah Ircdogry Ircdogry sagrh sagrh io Chmhjnhr Chmhjnhr =7, >570 stgthjhot i` dogomdgb dogomdgb pisdtdio9 pisdtdio9 g. ₷=,148,555 m. ₷8,>55,555 n. ₷0,855,555 c. ₷0,=55,555 =) Aiw juma juma ds tah Si Sitgb tgb sagrh sagrh Urhjd Urhjduj uj io Chmhjn Chmhjnhr hr =7, >570 >570 stgth stgthjho jhott i` dogomd dogomdgb gb pisdtdio9 g. ₷8,>55,555 m. ₷8,=58,555 n. ₷3,888,555 c. ₷1,5>8,555 3) Aiw jum juma a ds tah ^htgdohc ^htgdohc hgrodols hgrodols ” uogpprip uogppriprdgt rdgthc hc io Chmhjnhr Chmhjnhr =7, >570 stgthjhot stgthjhot i`  dogomdgb pisdtdio9 g. m. n. ₷8,5=5,555 ₷3,455,555 c. ₷3,415,555 ₷8,315,555 8) Aiw jum juma a ds tah titgb sagrhaibch sagrhaibchrs— rs— hqudty hqudty io Chmhj Chmhjnhr nhr =7, >570 stgthjho stgthjhott i` dogomdgb dogomdgb pisdtdio9 g. ₷70,>578, stgthjhot i` dogomdgb pisdtdio; 75% Urh`hrhomh sagrh, ₷755 pgr (75,555 sagrhs)   gutairdzhc, 3,555 sagrhs dssuhc Ircdogry sagrh, ₷8 pgr (755,555 sagrhs)

₷355,555

  gutairdzhc 35,555 sagrhs dssuhc >55,555 ]agrh prhjduj >85,555 ^htgdohc hgrodols 455,555 Sitgb ₷7,570, tah `ibbiwdol trgosgmtdios trgospdrhc miomhrodol sagrhaibchrs— hqudty; 7) Ugdc ta tah h goougb ₷75 ₷75 phr sagrh cdvdcho cdvdchoc c io prh`h prh`hrhom rhomh h sagrh goc g ₷> phr sagrh sagrh cdvdchoc cdvdchoc io ircdogry sagrh. Sahsh cdvdchocs agc nhho chmbgrhc io Chmhjnhr =7, >578 >) Uurmagshc 8,555 sagrhs i` dts iwo iutstgocdol iutstgocdol ircdogry sagrhs `ir `ir ₷35 p phr hr sagrh. =) ^hds ^hdssuhc suhc >,555 >,555 trhgsury trhgsury sagrhs sagrhs `ir `ir bgoc bgoc vgbuhc gt ₷755, ₷755,555 555 3) Dssuh Dssuhc c 3,555 prh`hrhom prh`hrhomh h sagrhs wdt wdta a chtgmagnbh chtgmagnbh wgrrgots wgrrgots.. Sah pgmfglh pgmfglh shbbs `ir ₷7>5. Sah wgrr wg rrgo gots ts ho hogn gnbh bh ta tah h ai aibc bchr hr ti purm purmag agsh sh >, >,55 555 5 ircd ircdog ogry ry sagr sagrhs hs gt ₷= ₷=5 5 phr phr sagr sagrh. h. Djjhcdgthby g`thr tah dssugomh i` tah sagrh, tah wgrrgots grh shbbdol gt ₷75 phr sagrh goc tah jgrfht vgbuh i` tah prh`hrhomh wdtaiut tah wgrrgots ds ₷45. 8) Io Imtinhr Imtinhr 7, 05% i` tah tah wgrrg wgrrgots ots grh hx hxhrm hrmdsh dshc. c. Sah rhjgd rhjgdodo odol l wgrrg wgrrgots ots whrh oit  hxhrmdshc.

 

0) Chmbg Chmbgrhc rhc g >5% sagrhc sagrhc cdvdchoc cdvdchoc io tah iutstgoc iutstgocdol dol sagrh sagrh waho tah stimf stimf ds shbbdol shbbdol `ir ₷38 phr sagrh. ,355,555 ₷>,355,555.. 4) Chmbgrhc tah goougb >570 ₷75 phr sagrh sagrh cdvdchoc io prh`hrhomh prh`hrhomh sagrh goc tah ₷> phr sagrh sagrh cdvdchoc io tah ircdogry sagrh. Sahsh cdvdchocs grh pgygnbh do >57570 >570 stgth stgthjho jhott i`  dogomdgb pisdtdio9 g. ₷355,555 m. ₷155,555 n. ₷055,555 c. ₷38>,855 >. Aiw juma juma ds tah tah ngbgom ngbgomh h i` tah tah Ircdogry Ircdogry sagrh sagrh io Chmhjnhr =7, >570 stgthjhot i` dogomdgb dogomdgb pisdtdio9 g. ₷>50,055 m. ₷>355 n. ₷>74,555 c. ₷>33,>55 =. Aiw jum juma a ds tah ngbgomh ngbgomh i` tah ^htgdoh ^htgdohc c hgrodols hgrodols uogppr uogppripr iprdgthc dgthc io Ch Chmhjn mhjnhr hr =7, >570 stgthjhot i` dogomdgb pisdtdio9 g. ₷=,7>1,>=5 m. ₷=,551,=>5 n. ₷=,545,7>5 c. grh ₷>,45 3. Aiw Aiw juma juma ds tah tah ng ngbg bgom omh h i` tah Srhgs Srhgsur ury y sagr sa h io Chmhj Chmhjnh nhrr =7 =7,, >5 >570 70 stgt stgthj hjho hott i`  dogomdgb pisdtdio9 g. ₷>55,555 m. ₷5,555 8. Aiw ju juma ma ds tah titgb titgb stimfai stimfaibchrs bchrs—— hqudt hqudty y gs i` Chmhjnh Chmhjnhrr =7,>5709 =7,>5709 g. ₷3,=4=,=>5 m. 3,873,=>5 n. ₷3,3=>,8>5 c. 3,88>,8>5 U^INBHJ >4->< Mijprhahosdvh Urinbhj Jgrdgooh Mirpirgtdio agc tah `ibbiwdol sagrhaibchrs— hqudty shmtdio ngbgomhs gt Chmhjnhr =7, >578; 75% Miovhrtdnbh prh`hrhomh prh`hrhomh sagrhs (₷755 pgr vgbuh, 755,555   sagrhs gutairdzhc, 35,555 sagrhs dssuhc goc iutstgocdol) Ircdogry sagrhs (₷75 pgr vgbuh, >55,555 sagrhs gutairdzhc,   13,555 sagrhs dssuhc) ]unsmrdnhc ircdogry sagrhs ]unsmrdptdio rhmhdvgnbh ]agrh prhjduj ^htgdohc hgrodols Sitgb Bhss; Srhgsury ircdogry sagrhs (3,555 sagrhs) Sitgb ]agrhaibchrs— Hqudty

₷3,555,555 135,555 755.555 8>,555 401,555 78,555,555 ₷>5,431,555 33,555 ₷>5,453,555

Sah sunsmrdnhc ircdogry sagrhs gmmiuot ds mijpishc mijpishc i` 75,555 sagrhs sunsmrdnhc gt ₷7= phr sagrh. Sah sunsmrdptdio miotrgmt rhqudrhc g mgsa ciwopgyjhot hqugb ti 05% i` tah sunsmrdptdio prdmh, wdta tah ngbgomh cuh io @hnrugry 7, >570. Srgosgmtdio do >570;

 

7) Io @hnrugr @hnrugry y 7, >570 >570 tah tah 1,555 1,555 ircdo ircdogry gry sagrhs sagrhs wh whrh rh dssuhc dssuhc gmmircd gmmircdol ol ti sunsmr sunsmrdpt dptdi dio o miotrgmt. Nhmgush i` ch`gubt i` sunsmrdnhr, >,555o sagrhs whrh oit dssuhc. Gbb pgyjhots jgch ny tah sunsmrdnhr whrh `ir`hdthc do `gvir i` tah mijpgoy, >) Io Jgrma Jgrma 7, >50, >,555 >,555 prh`hrh prh`hrhomh omh sag sagrhs rhs whrh whrh miovhr miovhrthc thc doti doti ircdogr ircdogry y sagrhs. sagrhs. Io Ioh h prh`hrhomh sagrh ds miovhrtdnbh doti twi ircdogry sagrhs. Gt tah tdjh i` miovhrsdio, tah prh`hrhomh sagrhs agc g jgrfht vgbuh i` ₷7>8 wadbh tah ircdogry sagrhs agc g jgrfht vgbuh i` ₷>8 phr sagrh. =) Io Gprd Gprdbb 7, >570, 4>,555 sagrh sagrh rdlat whrh whrh dssuhc ti tah ircdogry ircdogry sagrhaib sagrhaibchrs chrs phrjdtt phrjdttdol dol tah purmagsh i` twi ohw sagrhs i` ircdogry sagrh do hxmagolh `rij ioh rdlat goc ₷78 mgsa. Io Gprdb >8, >570, 05 phr sagrh. Jgrdgooh dssuhc ohw sagrhs ti shttbh tah trgosgmtdios. Sah rhjgdodol >3,855 rdlats whrh oit hxhrmdshc goc taus hxpdrhc. 3) Io ]hpthjnhr ]hpthjnhr =5, >570, =,555 trhgsury trhgsury sagrhs whrh rhdssuhc rhdssuhc gt ₷>5 phr sagrh. 8) Io Kgougry Kgougry 78, >57570, Jgrdgooh Jgrdgooh nhmgjh nhmgjh gwgrh tagt tah rhot domijh `ir tah yhgr hochc Chmhjnhr =7, >578 wgs uochrstgthc ny ₷355,555. Sah g`thr tgx-h``hmt io tah >578 oht domijh wgs ₷>15,555. Sah gppriprdgth mirrhmtdol rhmirchc tah sgjh cgy, 0) G`thr mirrhmtdol mirrhmtdol tah rhot domijh, oht domijh domijh `ir `ir >570 wgs wgs ₷>,855,555. ₷>,855,555. 570. 7. Urh` Urh`hr hrho homh mh sag sagrh rhss g. ₷3,555,555 m. ₷=,855,555 n. ₷=,105,555 c. ₷=,155,555 >. Ir Ircd cdog ogry ry sa sagr grhs hs g. ₷>,8=5,555 m. ₷>,=75,555 n. ₷>,>,8>5,555 =. Si Sitg tgbb sagr sagrh h pr prhj hjdu duj j g. ₷7,138,055 m. ₷7,1=4,055 n. ₷7,451,055 c. ₷7,4>8,755 3. ^htgdo ^htgdohc hc hg hgrod rodol olss ” uogppr uogpprip iprdg rdgthc thc g. ₷70,4=>,555 m. ₷70,08>,555 n. ₷70,88>,555 8. Sitgb Sitgb sagrha sagrhaib ibchr chrs— s— hqudty hqudty g. ₷>3,117,055 n. ₷>3,857,055

c. ₷70,=88,555 m. ₷>3,057,055 c. ₷>3,=55,755

U^INBHJ >4->1 Mijprhahosdvh Urinbhj Bufh Mirpirgtdio Mirpirgtdio agc tah `ibbiwdol sagrhaibchrs— hqudty shmtdio gmmiuot ngbgomhs gt Chmhjnhr =7, >578;

Ircdogry sagrhs (₷75 pgr vgbuh, >55,555 sagrhs gutairdzhc,   13,555 sagrhs dssuhc) ]agrh prhjduj ^htgdohc hgrodols Sitgb

₷ 135,555 3>5,555 78,555,555 ₷70,>05,555

 

Bhss; Srhgsury ircdogry sagrhs (3,555 sagrhs) Sitgb ]agrhaibchrs— Hqudty

33,555 ₷70,>70,555

Srgosgmtdios do >570; Srgosgmtdios g) Io Kgougry Kgougry 78, >570, tah mijpgoy rhdssuhc dts dts 7,855 trhgsury trhgsury sagrhs sagrhs gt ₷>5 phr sagrh. n) Io Jgrma Jgrma 7, tah mijpgo mijpgoy y spbdt tah tah ircdogr ircdogry y sagrhs > ``ir ir 7 sagrh. sagrh. m) Io Gprdb Gprdb 7, >570, Bufh Bufh Mijpgoy Mijpgoy chmbgrhc chmbgrhc shvhrgb shvhrgb hqudpj hqudpjhot hot gs priphrty priphrty cdvdchocs cdvdchocs pgygnbh pgygnbh io Gulust 78, >570. Sah mgrrydol gjiuot i` tah hqudpjhot ds ₷031,555. Cgtg rhbgtdol ti tah `gdr vgbuhs i` tah hqudpjhot grh gs `ibbiws; Cgth Gprdb 7, >570 Gulust 78, >570

@gdr vgbuhs (gssujh tagt tah mists ti cdstrdnuth grh djjgthrdgb ₷,555 ircdogry sagrhs gt ₷78 phr sagrh. Djjhcdgthby g`thr tah dssugomh i` tah sagrh, tah wgrrgots grh shbbdol gt ₷75 phr sagrh goc tah jgrfht vgbuh i` tah prh`hrhomh wdtaiut tah wgrrgots ds ₷45. h) Io Imti Imtinh nhrr 7, 15 15% % i` tah tah wgrr wgrrgo gots ts gr grh h hxhr hxhrmd mdsh shc. c. Sah Sah rh rhjg jgdo dodo dol l wgrr wgrrgo gots ts whrh whrh oit  oit  hxhrmdshc. `) Io Oivhjnh Oivhjnhrr >, >,555 ircdogr ircdogry y sagrhs wh whrh rh rhtdrhc rhtdrhc gt ₷>5 phr phr sagrh. sagrh. Sahsh ir ircdogr cdogry y sagrhs whrh irdldogbby dssuhc prhvdius yhgr gt ₷78 phr sagrh. l) Io Chmhjnh Chmhjnhrr 78, tah mijpgo mijpgoy y chmbgr chmbgrhc hc gt 3 phr sagrh sagrh mgsa cdvd cdvdcho chocs cs io tah tah ircdo ircdogry gry sagrhs. a) Oht domi domijh jh `ir `ir >570 wgs ₷>,355,555 ₷>,355,555.. Wuhstdios; Ngshc io tah gnivh cgtg, chthrjdoh tah `ibbiwdol gs i` Chmhjnhr =7, >570 7. Urh` Urh`hr hrho homh mh sag sagrh rhss g. ₷>05,555 m. ₷>55,555 n. ₷835,555 c. ₷zhri >. Ir Ircd cdog ogry ry sa sagr grhs hs g. ₷1=0,555 m. ₷130,555 n. ₷134->4 Mijprhahosdvh prinbhj Sah gckusthc ngbgomhs i` tah ]agrhaibchrs— Hqudty i` Mgpdtgb Mijpgoy io Chmhjnhr =7, >578 saiw tah `ibbiwdol; 1% Urh`hrhomh sagrhs, ₷755 pgr

₷7,>55,555

 

Ircdogry sagrhs, ₷75 pgr ]agrh prhjduj io prh`hrhomh sagrhs ]agrh prhjduj io ircdogry sagrhs Sitgb miotrdnuthc mgpdtgb ^htgdohc hgrodols Gmmujubgthc itahr mijprhahosdvh domijh;   Xorhgbdzhc domrhgsh do vgbuh i` @PSIMD hqudty shmurdtdhs Sitgb Bhss; Srhgsury sagrhs (>5,555 sagrhs gmqudrhc io Jgrma 4, >578) Sitgb ]agrhaibchrs— Hqudty

7,155,555 >70,555 455,555 ₷3,770,555 >,=55,555 07,578 78 phr sagr sagrh h cd cdvd vdch choc oc io prh` prh`hr hrho homh mh sagr sagrh h goc goc tah tah ₷> phr sagr sagrh h cdvdchoc io ircdogry sagrhs. Jgr > Dssuhc Dssuhc 3,55 3,555 5 sagrhs sagrhs i` i` prh`h prh`hrho rhomh mh gt ₷7>8 ₷7>8 phr phr sagr sagrh. h. Jgr < ^hdssu ^hdssuhc hc 0,55 0,555 5 sagrh sagrhss i` trhg trhgsur sury y gt ₷ ₷>3 >3 phr phr sagr sagrh. h. ]pbdt tah ircdogry sagrhs twi `ir ioh. Kuoh 78 Kuby > Chmbgrhc Chmbgrhc g 8% sagrh sagrh cdvdcho cdvdchoc c io tah iutst iutstgocd gocdol ol ircdogr ircdogry y sagrhs sagrhs ti nh ddssuhc ssuhc io io Gulust  Gulust  Gul = Gul Imt Imt 7

Imt 78

Oiv 7 Chm =7

=.suhc Sah dsrh shbbdol `ir phr sagrh. Dssu Ds hcsagrh ta tah h sag sagrh cdvd cd vdch choc oc.₷73 . Chmb Chmbgr grhc hc g prip priphr hrty ty cdvd cdvdch choc oc pgyg pgygnb nbh h ti ircdo ircdogr gry y sagr sagrha haib ibch chrs rs io Oivhj Oivhjnh nhrr 7. Sah Sah cdvdchoc miosdsts i` >5,815 sagrhs i` go dovhstjhot do Bgjn Mijpgoy `gdr vgbuh tariula itahr mijprhahosdvh domijh shmurdtdhs, wadma agc nhho gmqudrhc gt g mist i` ₷7> phr sagrh goc wadma agvh g mgrrydol vgbuh i` ₷78 phr sagrh. Sah sagrh ds murrhotby shbbdol `ir ₷70 phr sagrh. Sah mijpgo mijpgoy y dssuhc dssuhc `ir ₷155,5 ₷155,555 55 mgsa, 3,555 3,555 Urh`h Urh`hrh rhomh omh sagr sagrhs hs goc 7,555 7,555 ircdo ircdogry gry sagrhs. Sah prh`hrhomh sagrh ags g `gdr vgbuh i` ₷785 io tah cgth i` sgbh. Oi `gdr vgbuh ds gvgdbgnbh `ir tah ircdogry sagrh. Dssuhc Dssuhc tah priphr priphrty ty cdvdchoc cdvdchoc ti ircdo ircdogry gry sagrhaib sagrhaibchrs chrs.. Sah sagr sagrh h ds murrhotby murrhotby shbbdol shbbdol `ir `ir ₷>5 phr sagrh. Chmbgrhc tah goougb phr sagrh cdvdchoc io tah iutstgocdol prh`hrhomh sagrh goc g ₷> phr sagrh cdvdchoc io tah ircdogry sagrh, ti nh pgdc io Kgougry =5,>57,885,555. Wuhstdios; Ngshc io tah gnivh cgtg, mijputh `ir tah gckusthc ngbgomh i` tah `ibbiwdol io Chmhjnhr =7, >570. 7. Urh` Urh`hr hrho homh mh sag sagrh rhss g. ₷455,555 m. ₷7,055,555 n. ₷155,555 c. ₷>,555,555 >. Ir Ircd cdog ogry ry sa sagr grhs hs g. ₷>,>40,555 m. ₷>.>5=,555 n. ₷>,755,555 c. ₷>,=>5,555 =. Sit Sitgb gb pdgc-d pdgc-do-mg o-mgpdt pdtgb gb / miotrdn miotrdnuthc uthc mgpdtgb mgpdtgb g. ₷8,081,355 m. ₷3,773,555 n. ₷0,381,355 c. ₷>,=>5,555 3. ^htgdo ^htgdohc hc hg hgrod rodol olss ” uogppr uogpprip iprdg rdgthc thc g. ₷>,4>5,435 m. ₷>,030,835

 

n. ₷>,435,835 8. Sitgb Sitgb sagrha sagrhaib ibchr chrs— s— hqudty hqudty g. ₷4,=55 c. ₷4,08=,4-=5 Mijprhahosdvh prinbhj Tiur drj ags nhho holglhc ti hxgjdoh tah dogomdgb stgthjhots i` tah ^dhb Mijpgoy `ir tah yhgr hochc Chmhjnhr =7, >570, dts drst yhgr i` iphrgtdios. Do mioohmtdio wdta tads gucdt, yiu agvh nhho gssdlohc gssdl ohc ti gucdt tah stimfaibchrs stimfaibchrs—— hqudty hqudty gmmi gmmiuot. uot. Sah pgrtdgb pgrtdgb uogckust uogckusthc hc trdgb trdgb ngbg ngbgomh omh gs i`  Chmhjnhr =7, >570 saiws tah `ibbiwdol ngbgomhs;

Bgoc Cdvdchocs pgygnbh Urh`hrhomh sagrh Ircdogry sagrhs ]unsmrdnhc ircdogry sagrhs ]unsmrdptdios rhmhdvgnbh ^htgdohc hgrodols ]gbhs

Chndt ₷715,555

Mrhcdt   ₷=8>,555 =,015,555 8,>15,555 7,155,555

155,555 815,555 3,515,555

M >,5 Iipshtri gt`dsoglbhhsxphoshs (dombucdol irl. hxphoshs) 15 55 5,,5 55 55 5 ]timfs dssuh hxphoshs >55,555   Tiur hxgjdogtdio cdsmbishc tah `ibbiwdol do`irjgtdio; Gutairdzhc 35,555 sagrhs i` ₷75 pgr vgbuh Ircdogry sagrhs goc 15,555 sagrhs i` 75% ₷755 pgr vgbuh miovhrtdnbh miovhrtdnbh Urh`hrhomh ]agrh. 

Kgo 7 Dssuhc Dssuhc 7,555 sagrhs sagrhs i` Ircdogry Ircdogry sagrhs sagrhs ti tah mirpi mirpirgtd rgtdio io prijit prijithrs hrs do hxmagolh hxmagolh `ir `ir Bgoc vgbuhc gt ₷735,555. Sah priphrty agc mist tah prijithrs ₷715,555 = yhgrs nh`irh. Sah mijpgoy jgch tah `ibbiwdol hotry ti rhmirc tah trgosgmtdio; Bgoc Irlgodzgtdio hxphosh

₷ 715,555 735,555

  Ircdogry sagrhs

₷ =>5,555

@hn >= Dssuhc Dssuhc >5,555 >5,555 sagrhs sagrhs i` miovhrtd miovhrtdnbh nbh Urh`hr Urh`hrhomh homh ]agrh ]agrh wdta wdta g pgr vgbuh i` ₷755 phr sagrh. sagrh. Hgma sagrh mgo nh miovhrthc ti 8 sagrhs i` Ircdogry sagrhs. Sah stimf wgs dssuhc gt g prdmh i` v785 phr sagrh, goc tah mijpgoy pgdc ₷785,555 ti go glhot `ir shbbdol tah sagrhs. Sah mijpgoy jgch tah `ibbiwdol hotry ti rhmirc tah trgosgmtdio;

Mgsa ]timf dssuh hxphosh   ]unsmrdptdio rhmhdvgnbh

₷ >,185,555 785,555 ₷=,555,555

  Jgr 75 ]ibc 0,555 sagrhs i` tah Ircdogry sagrhs `ir ₷=45 phr sagrh. Dssuh mists whrh ₷85,555. Sah mijpgoy jgch tah `ibbiwdol hotry ti rhmirc tah trgosgmtdio; Mgsa

₷ >,>45,555

 

]timf dssuh hxphosh   ]unsmrdptdio rhmhdvgnbh

85,555 ₷ >,=35,555

Gpr 75 1,555 sagrhs i` Ircdogry sagrhs whrh whrh sibc uochr stimf sunsmrdp sunsmrdptdios tdios gtv385 phr sagrh. Oi sagrhs grh dssuhc uotdb g sunsmrdptdio miotrgmt ds pgdc do `ubb. Oi mgsa wgs rhmhdvhc. Sah mijpgoy jgch tah `ibbiwdol hotry ti rhmirc tah trgosgmtdio; ]unsmrdptdio rhmhdvgnbh   ]unsmrdnhc Ircdogry sagrhs

₷ =,055,555 ₷ =,055,555

Kuby 73 Hxmag Hxmagolhc olhc 7,355 sagrhs i` Ircdogry Ircdogry sagrhs goc >,155 sagr sagrhs hs i` Urh` Urh`hrho hrhomh mh ]agrh `ir g nudbcdol wdta g `gdr jgrfht vgbuh i` ₷7,5>5,555. Sah nudbcdol wgs irdldogbby purmagshc g ₷55 sagrhs i` Ircdogry sagrhs whrh sibc `ir ₷315,555 do mgsa. Sah mijpgoy jgch tah `ibbiwdol hotry ti rhmirc tah trgosgmtdios; Nudbcdol   Urh`hrhomh sagrh (7,5>5,555 x >,155/3,>55)   Ircdogry sagrh (7,5>5,555 x 7,355/3,>55) Mgsa

₷ 7,5>5,555 ₷015,555 =35,555 315,555

  Ircdogry sagrh

315,555

Gul = ^hmhdvhc ^hmhdvhc pgyjhot pgyjhotss do `ubb `ir agb` i` tah stimf stimf sunsmrdptd sunsmrdptdios ios goc pgyjhot pgyjhotss io gmmiuot gmmiuot io tah rhst i` tah sunsmrdptdios. Sitgb mgsa rhmhdvhc wgs ₷>,155,555. ]agrhs i` stimf whrh dssuhc `ir tah sunsmrdptdios pgdc do `ubb. Sah mijpgoy jgch tah `ibbiwdol hotry ti rhmirc tah trgosgmtdios; Mgsa   ]unsmrdptdio rhmhdvgnbh

₷ >,155,555

]unsmrdnhc ircdogry sagrhs   Ircdogry sagrhs

₷ 7,155,555

₷ >,155,555

₷ 7,155,555

Chm 7 Chmbgrhc Chmbgrhc g mgsa cdvdchoc cdvdchoc i` ₷75 phr phr sagrh io Urh`hr Urh`hrhomh homh ]agrh, ]agrh, pgygnbh pgygnbh io Chm Chmhjnhr hjnhr =7 ti stimfaibchrs i` rhmirc io Chmhjnhr 78, goc g ₷>5 phr sagrh mgsa cdvdchoc io Ircdogry sagrhs, pgygnbh io Kgougry 8 i` tah `ibbiwdol yhgr ti stimfaibchr stimfaibchrss i` rhmirc io Chmhjnhr 78. Sah mijpgoy rhmirchc rhmi rchc tads trgosgmtdio trgosgmtdio ny chndtdol chndtdol ^htgdohc hgrodols hgrodols i` ₷815, ₷815,555 555 goc mrhcdtdo mrhcdtdol l Cdvdc Cdvdchocs hocs pgygnbh i` ₷815,555. Chm =7 Ugdc tah Urh`hrh Urh`hrhomh omh ]agrh cdvdchoc. cdvdchoc. Sah mijpgoy mijpgoy rhmirchc rhmirchc tads trgosgmtdi trgosgmtdio o ny chndtdol chndtdol Cdvdchocs pgygnbh i` ₷>>1,555 goc mrhcdtdol Mgsa i` ₷>>1,555. Wuhstdios; Ngshc io tah gnivh goc tah rhsubt i` yiur gucdt, mijputh `ir tah gckusthc ngbgomh i` tah `ibbiwdol io Chmhjnhr =7, >570; 7. Urh` Urh`hr hrho homh mh sa sagr grh h g. ₷>,315,555 m. ₷>,>55,555 n. ₷>,>15,555 c. ₷>,555,555 >. Ugdc do mmgpdt gpdtgb gb do do hxmhss hxmhss i` pgr-p pgr-prh`h rh`hrrhc rrhc g. ₷7.775,555 m. ₷7,5=5,555 n. ₷7,585,555 c, ₷7,575,555 =. Ir Ircd cdog ogry ry sa sagr grhs hs

 

g. ₷7,555 m. ₷7=0,555 n. ₷78>,555 c. ₷7=3,555 3. Ugdc do mmgpdt gpdtgb gb do hxmhss hxmhss i i`` pgr-ir pgr-ircdog cdogry ry sagrhs sagrhs g. ₷,555 m. ₷=3,555 n. ₷5,555 n. ₷5,555 n. ₷75,4-=7 Mijprhahosdvh prinbhj Tiu grh holglhc do jgfdol yiur shmioc goougb hxgjdogtdio i` Nrgycho Mijpgoy. Sah mijpgoy rhpirthc rhpi rthc tah `ibbiwdol `ibbiwdol gjiuots gjiuots do tah stimfaib stimfaibchrs chrs—— hqud hqudty ty shmtdio shmtdio i` dts Chmhjnhr Chmhjnhr =7, >578 stgthjhot i` dogomdgb pisdtdio; Urh`hrhomh sagrh, ₷75 pgr (355,555 sagrh gutairdzhc, 15,555 sagrhs dssuhc) Ircdogry sagrhs, ₷8 pgr (>55,555 sagrhs gutairdzhc, 35,555 sagrhs dssuhc) ]agrh prhjduj

₷ 155,555 >55,555 =13,555

^ httg Si gdbohc hgrodols

>,,< 31 53 5,,5 55 55 5 ₷=

Sah gjiuots gnivh whrh tah gckusthc ngbgomhs tagt gpphgrhc do yiur Chmhjnhr =7, >578 wirfdol pgphr. Tiur hxgjdogtdio cdsmbishc tah `ibbiwdol do`irjgtdio; 7) Ugdc Ugdc tah goougb goougb >578 ₷7 phr sagrh cdvdch cdvdchoc oc io Urh` Urh`hrh hrhomh omh sagrh sagrh goc ₷5.85 phr sagrh sagrh cdvdchoc io Ircdogry sagrhs. Sahsh cdvdchocs agc nhho chmbgrhc io Chmhjnhr =7, >578. Sah gppriprdgth kiurogb hotry wgs jgch io tah cgtg i` chmbgrgtdio. Sah hotry jgch io tah cgth cgt h i` pgyjho pgyjhott wgs g chndt chndt ti Itahr Itahr iphrg iphrgtdo tdol l hxp hxphos hosh h ₷75 ₷755,5 5,555 55 goc mrhcd mrhcdtt ti gsa ₷755,555. >) Uurm Uurmagshc agshc 1,555 1,555 sagrhs i` dts iwo iwo iutstgocdo iutstgocdol l ircdogry ircdogry sagrhs `ir `ir v>5 phr sagrh. Sahsh Sahsh stimfs grh stdbb ti nh rhdssuhc ny tah mijpgoy. Sah `ibbiwdol kiurogb hotry wgs jgch ny tah mijpgoy; Ircdogry sagrh   Mg Mgsa

₷705,555 ₷705,555

=) ^hds ^hdssuhc suhc >,155 sagrhs sagrhs gmqudrhc gmqudrhc do (>) gnivh `ir hqudpjh hqudpjhot ot vgbuhc gt ₷755 ₷755,555. ,555. Sah hotry hotry jgch wgs; Hqudpjhot   Ircdogry sagrh (>,155 x ₷8)   ]agrh prhjduj

₷755,555 ₷73,555 10,555

3) Dssuh Dssuhc c >5,555 sagrhs sagrhs i` Urh`hrh Urh`hrhomh omh ]agrh ]agrh gt ₷78 phr sagrh. sagrh. Sah hot hotry ry jgch wgs wgs chndt ti Mgsa ₷=55,555 goc mrhcdt Urh`hrhomh ]agrh ₷=55,555. 8) Chmbg Chmbgrhc rhc 75% stimf stimf cdvdchoc cdvdchoc io tah iutstgocdol iutstgocdol Ircdogr Ircdogry y sagrhs waho tah stimf stimf ds shbbdol `ir ₷7> phr sagrh. Ioby jhjirgocuj hotry hotry wgs jgch ny tah mijpgoy.

 

0) Dssuh Dssuhc c tah stimf cdvdchoc. cdvdchoc. Sah hotry hotry jgch wgs chndt chndt ti ]agrh Urhjduj Urhjduj ₷755 ₷7,>55,55 ,555 5 goc mrhcd mrhcdtt ti ^htgdo ^htgdohc hc hgrodo hgrodols ls gppriprdgthc gppripr dgthc `ir pbgot hxpgosdio, ₷7,>55,555. 4) Sah mijpgoy mijpgoy rhpirthc rhpirthc tah tah `ibbiwdol `ibbiwdol do dts >570 domijh stgthjhot; stgthjhot;

Domijh ]tgthjhot  @ir tah yhgr hocdol Chmhjnhr =7, >570 ]gbhs Bhss; Mist i` ]gbhs Lriss Domijh Bhss; Iphrgtdol Hxphoshs   Itahr Iphrgtdol Hxphoshs

₷ 8,115,555 >,555,555 ₷ =,115,555 ₷ >,555,555 755,555

Oht domijh

>,755,555 ₷7,570. 7. Urh` Urh`hr hrho homh mh ]a ]agr grh h g. ₷3,555,555 m. ₷7,555,555 n. ₷7,755,555 c. ₷155,555 >. Ir Ircd cdog ogry ry sa sagr grhs hs g. ₷>773,555 n. ₷>70,555 c. ₷>55,555 =. ]ag ]agrh prhjd hjduj g. ₷88>,=05 m. ₷8>1,555 n. ₷885,355 c. ₷851,=05 3. Xogp Xogpprip priprdgt rdgthc hc rhtgd rhtgdohc ohc hgrodols hgrodols,, 7> 7>/=7/> /=7/>750 750 g. ₷>,474,755 n. ₷>,184,755 8. Sr Srhg hgsu sury ry ]a ]agr grhs hs g. ₷705,555 n. ₷753,555

m. ₷>,1=4,755 c. ₷>,178,755 m. ₷05,555 c. ₷80,555