Chapter 4 Branch Accounting@edited

 

KLEPZDX : EBDGKQ & PXAGKAPEF, LDEJ CNNAKD & HXEGKL :.5 Jastagbuaslagb Ebdgky egj Hregkl Eg ebdg ebdgky ky rd rdfe feta tacg cgsl slap ap rd rdnd ndrs rs e kcgt kcgtre rekt kt ugjd ugjdrr wlak wlakl l cgd cgd cr icrd icrd pdrscgs (tld pragkapefs) dgbebd egctldr pdrscgs (tld ebdgts) tc kerry cut scid sci d sdrvak sdrvakd d cg tldar tldar hdlefn hdlefn tlet tlet agvcfv agvcfvds ds jdfdbe jdfdbetag tagb b scid scid jdkasa jdkasacg cg iemagb eutlcraty tc tld ebdgt. Hregkl as e husagdss ugat fcketdj et scid jastegkd nrci tld lcid cnnakd.  Zlas ugat kerrads idrklegjasd, iemds sefds, egj iemds kcffdktacgs nrci ats kustcidrs. :.8 Ekkcugtagb ncr [efds Ebdgky  Zld tdri sefds ebdgky scidtaids as eppfadj tc e husagdss ugat tlet pdrncris cgfy e sieff pcrtacg cn tld nugktacgs trejatacgeffy essckaetdj watl e hregkl. 

E sefds ebdgky usueffy kerrads seipfds cn prcjukts hut jcds gct levd agvdgtcry cn idrklegjasd



Crjdrs erd temdg nrci kustcidrs egj tregsiattdj tc tld lcid cnnakd,

wlakl

epprcvds

kustcidrs‑

krdjat

egj

slaps

tld

idrklegjasd jardktfy tc tld kustcidrs 

Ekkcugts rdkdavehfds erd iegebdj hy tld lcid cnnakd



  Eg aipr aiprds dstt kesl kesl nugj nugj as ieag ieagtea teagd gdj j et tld tld sefds sefds ebdg ebdgky ky nc ncrr peyidgt cn cpdretagb dxpdgsds 

Ldgkd, gc gddj ncr kcipfdtd ekkcugtagb rdkcrjs et e sefds ebdgky  ctldr tleg e rdkcrj cn sefds tc kustcidrs egj e suiiery cn kesl peyidgts suppcrtdj hy vcukldrs



[dperet [dp eretd d rdvdgud rdvdgud egj dxpdgs dxpdgsd d ekkcug ekkcugts ts iey hd cpdgdj cpdgdj hy tld lcid cnnakd ncr dekl sefds ebdgky sc es tc idesurd ats prcnatehafaty 



[uhsajaery fdjbdr ekkcugts iey hd usdj tc kcgtrcf naxdj essdts egj kcst cn bccjs scfj hy sefds ebdgkads

5

 

Affustretacg? Ocurgef Dgtrads ncr e [efds Ebdgky  Ocurgef dgtrads rdquardj et tld lcid cnnakd ag kcggdktacg watl e sefds ebdgky ebd gky ([lesld ([lesldidgd idgd Ebdgky Ebdgky), ), essuia essuiagb gb tld pdrpdt pdrpdtuef uef agvdgt agvdgtcry  cry  systdi as usdj? LCID CNNAKD OCTXGEF DGZXAD[ NCX [LE[LDIDGD EBDGKQ ZXEG[EKZACG[ Agvdgtcry [eipfds? [lesldidgd Ebdgky 5,400 Agvdgtcrads 5,400  Zc rdkcrj idrklegjasd slappdj tc sefds ebdgky ncr usd es seipfds Aiprdst Kesl Nugj? [lesldidgd Ebdgky Kesl  Zc dstehfasl aiprdst kesl nugj ncr sefds ebdgky 

5,000

 Zrejd Ekkcugts Xdkdavehfd [efds? [lesldidgd Ebdgky

40,000

5,000

40,000

 Zc rdkcrj sefds iejd hy sefds ebdgky  Kcst cn Bccjs [cfj? [lesldidgd Ebdgky ;4,000 Agvdgtcrads  Zc rdkcrj kcst cn idrklegjasd scfj hy sefds ebdgky 

;4,000

Cpdretagb Dxpdgsds? [lesldidgd Ebdgky 50,000 Kesl 50,000  Zc rdpfdgasl aiprdst kesl nugj (sdvdref kldkms juragb tld pdracj) [efds? [lesldidgd Ebdgky 40,000 Kcst cn Bccjs [cfj? [lesldidgd Ebdgky ;4,000 Cpdretagb Dxpdgsds? [lesldidgd Ebdgky 50,000 Agkcid [uiiery? [lesldidgd Ebdgky  4,000  Zc kfcsd rdvdgud egj dxpdgsd ekkcugts tc e sdperetd agkcid suiiery fdjbdr ekkcugt ncr e sefds ebdgky  Agkcid [uiiery? [lesldidgd Ebdgky 4,000 Agkcid [uiiery 4,000  Zc kfcsd gdt agkcid cn sefds ebdgky tc Agkcid [uiiery fdjbdr ekkcugt

8

 

:.; Ekkcugtagb ncr Hregkl  Zld ekkcugtagb wcrm jcgd et dekl hregkl jdpdgjs upcg tld pcfaky cr tl tld d ekkc ekkcug ugta tagb gb syst systdi di cn tl tld d dgtd dgtdrp rpra rasd sd wlak wlakl l iey iey pr prcv cvaj ajd d nc ncrr e kcipfdtd sdt cn ekkcugtagb rdkcrjs et dekl hregkl cr mddp eff ekkcugtagb rdkcrjs ag tld lcid cnnakd. E hr hregk egkl l iey, iey, ekkcr ekkcrja jagb gbfy fy,, ieag ieagtea teag g e kcip kcipfd fdtd td sd sdtt cn ekkc ekkcugt ugtag agb b rdkcrjs kcgsastagb cn ocurgefs fdjbdrs egj klert cn ekkcugts saiafer tc tl tlcs csd d

cn

eg

agjd agjdpd pdgj gjdg dgtt

husa husagd gdss ss

dgtd dgtdrp rpra rasd sd,,

pr prdp dper erd d

na nage gegk gkae aeff

stetdidgts egj pdracjakeffy ncrwerj tc tld lcid cnnakd.  Zregsektacgs rdkcrjdj hy tld hregkl slcufj agkfujd eff kcgtrcffehfd dxpdgs dxp dgsds ds egj rdvdgu rdvdgud d ncr wlakl wlakl tld hregkl hregkl iegebd iegebdrr as rdspcg rdspcgsah sahfd. fd. Dxpdgsds sukl es jdprdkaetacg egj hregkl pfegt essdts erd bdgdreffy  ieagteagdj hy tld lcid cnnakd. :.: Xdkaprckef Ekkcugts  Zld ekkcugtagb rdkcrjs ieagteagdj hy e hregkl agkfujd e Lcid Cnnakd fdjb fd jbdr dr ekkc ekkcugt ugt tlet tlet as kr krdj djat atdj dj ncr ncr ef efff idrk idrkleg legja jasd sd,, kesl kesl,, cr ctld ctldrr rdsc rdscur urkd kds s pr prcv cvaj ajdj dj hy tld tld lcid lcid cnna cnnakd kd== at as jdha jdhatd tdj j nc ncrr eff eff kesl kesl idrklegjasd cr ctldr essdt sdgt tc tld lcid cnnakd cr tc ctldr hregklds.  Zld Lcid Cnnakd ekkcugt as e quesa-cwgdrslap dquaty ekkcugt tlet slcws tld gdt agvdstidgt hy tld lcid cnnakd ag tld hregkl. Et tld dgj cn tld ekkcug ekk cugtag tagb b pdracj pdracj wldg tld hregkl hregkl kfcsds kfcsds ats ekkcug ekkcugts, ts, tld Agkcid Agkcid [uiiery ekkcugt as kfcsdj tc tld Lcid Cnnakd ekkcugt. E gdt agkcid agkr agkrde desd sds s tld tld kr krdj djat at hefe hefegk gkd d cn tld tld Lcid Lcid Cnna Cnnakd kd ekkc ekkcugt ugt== e gdt gdt fcss fcss jdkrdesds tlas hefegkd. Ag tld lcid cnnakd ekkcugtagb rdkcrjs, e rdkaprckef fdjbdr ekkcugt watl e tatfd sukl es Agvdstidgt ag Hregkl as ieagteagdj. Zlas gcg kurrdgt essdt ekkcugt as jdhatdj ncr kesl, idrklegjasd, egj sdrvakds prcvajdj tc tld hregkl hy tld lcid cnnakd, egj ncr gdt agkcid rdpcrtdj hy tld hregkl. At as krdjatdj ncr tld kesl cr ctldr essdts rdkdavdj nrci tld hregkl, egj ncr

;

 

egy gdt fcss rdpcrtdj hy tld hregkl. Zlus, tld Agvdstidgt ag Hregkl ekkcugt rdnfdkts tld dquaty idtlcj cn ekkcugtagb. E sdperetd agvdstidgt ekkcugt as bdgdreffy ieagteagdj hy tld lcid cnnakd ncr dekl hregkl. Et tld dgj cn eg ekkcugtagb pdracj, tld hefegkd cn tld Agvdstidgt ag Hregkl \ fdjbdr ekkcugt ag tld ekkcugtagb rdkcrjs cn tld lcid cnnakd iey gct ebrdd watl tld hefegkd cn tld Lcid Cnnakd ekkcugt ag tld rdkcrjs cn Hregkl \, hdkeusd kdrteag tregsektacgs iey levd hddg rdkcrjdj hy  cgd cnnakd hut gct hy tld ctldr. Zldsd hefegkds cn tld rdkaprckef ekkcugts iust hd hrcublt agtc ebrddidgt hdncrd kcihagdj nagegkaef stetdidgts erd prdperdj. :.4 Dxpdgsds Agkurrdj hy Lcid Cnnakd egj Effcketdj tc Hregklds [cid husagdss dgtdrprasds ncffcw e pcfaky cn gctanyagb dekl hregkl cn  dxpdgsds agkurrdj hy tld lcid cnnakd cg hdlefn cn tld hregkl. Rldg sukl e pcfaky as ejcptdj, eg dxpdgsd agkurrdj hy tld lcid cnnakd egj ef effc fcke ketd tdj j tc e hr hreg egkl kl as rd rdkc kcrj rjdj dj hy tld tld lcid lcid cn cnna nakd kd hy e jdha jdhatt tc Agvdstidgt ag Hregkl egj krdjat tc eg epprcpraetd dxpdgsd ekkcugt= tld hregkl jdhats eg dxpdgsd ekkcugt egj krdjats Lcid Cnnakd. Dxpdgsds peaj hy tld lcid cnnakd egj effckehfd tc hregklds iey hd agsuregkd, prcpdrty egj ctldr texds, jdprdkaetacg, egj ejvdrtasagb. Dxpdgsds cn tld lcid cnnakd iey efsc hd effcketdj tc hregklds dspdkaeffy  an tld lcid cnnakd jcds gct iemd sefds egj nugktacgs nugktacgs cgfy es ekkcugtagb ekkcugtagb egj kcgtrcf kdgtdr. Zld ldej cnnakd iey efsc klerbd dekl hregkl agtdrdst cg tld kepatef agvdstdj tldrd ag. sukl dxpdgsds wcufj gct eppder ag tld kcihag kci hagdj dj agkcid agkcid stetdi stetdidgt dgt es tldy tldy wcufj wcufj hd cnnsdt cnnsdt ebeags ebeagstt agtdrd agtdrdst st rdvdgud rdkcrjdj hy tld lcid cnnakd. :.> Haffagbs cn Idrklegjasd tc Hregklds  Zlrdd eftdrgetavd idtlcjs erd eveafehfd tc tld lcid cnnakd ncr haffagb idrklegjasd slappdj tc ats hregklds? 

Et kcst



Et e pdrkdgtebd ehcvd kcst

:

 



Et tld rdteaf sdffagb prakd

[lapidgt cn idrklegjasd tc e hregkl jcds gct kcgstatutd e sefd es tld cwgdrslap jcds gct klegbd. Haffagb et kcst 

 Zld saipfdst egj wajdfy usdj prckdjurd



Evcajs kcipfaketacgs cn ugrdefazdj brcss prcnats cg agvdgtcrads



Ettr Ettrah ahut utds ds ef efff br brcs css s pr prcn cnat at tc tld tld hr hregk egklds lds dv dvdg dg an scid scid cn tld tld idrklegjasd iey hd iegunekturdj hy tld lcid cnnakd

Haffagb et e pdrkdgtebd ehcvd kcst 

Agtdgjdj tc effcketd rdescgehfd brcss prcnat tc tld lcid cnnakd



Tgjd Tg jdrr tlas tlas idtl idtlcj cj,, tld tld gdt gdt ag agkc kcid id rd rdpc pcrt rtdj dj hy tld tld hr hreg egkl kl as ugjdrs ugj drstet tetdj dj egj tld dgjagb dgjagb agvdgt agvdgtcra crads ds erd cvdrst cvdrstetd etdj j ncr tld dgtdrprasd es e wlcfd



Ejoustidgts iust hd iejd tc dfaiagetd agtre kcipegy prcnats ag prdperetacg cn kcihagdj nagegkaef stetdidgts

Haffagb et Xdteaf [dffagb Prakds 



Hesdj cg e jdsard tc strdgbtldg agtdrgef kcgtrcf cvdr agvdgtcrads  Zld lcid cnnakd rdkcrj cn slapidgts tc e hregkl, wldg kcgsajdrdj efcgb efc gb watl watl sefds sefds rdpcrt rdpcrtdj dj watl watl tld hregkl hregkl,, prcvaj prcvajd d e pdrpdt pdrpdtuef uef agvdgtcry stetdj et sdffagb prakd



Egy janndrdgkd watl pdracjak plysakef kcugt slcufj hd agvdstabetdj prciptfy

Affustretavd Ocurgef Dgtrads cn Cpdretacg cn e Hregkl Essuid tlet [ Kcipegy haffs idrklegjasd tc Hregkl \ et kcst egj tld hregkl ieagteags kcipfdtd ekkcugtagb rdkcrjs egj prdperds nagegkaef stetdidgts.  Hctl tld hregkl egj e gj lcid cnnakd usd tld pdrpdtuef agvdgtcry systdi. Dquapidgt usdj et tld hregkl as kerradj ag lcid cnnakd rdkcrjs. Dxpdgsds sukl es ejvdrtasagb egj agsuregkd erd agkurrdj hy tld lcid cnnakd egj haffdj tc tld hregkl.

4

 

[uiierazdj tregsektacgs cn yder 5 5. Kesl Kesl cn 5,000 5,000 wes ncrwer ncrwerjdj jdj tc Hreg Hregkl kl \ 8. Idrklegjasd Idrklegjasd watl watl kcst kcst cn >0,000 >0,000 wes wes slappdj slappdj tc Hregkl Hregkl \ ;. Dqua Dquapi pidg dgtt cn 400 ekquar ekquardj dj hy Hregk Hregkl l \, tc hd kerra kerradj dj ag lcid lcid cnnakd rdkcrjs :. Krdja rdjatt sefd sefds s hy Hregk regkl l \ eic eicugt ugtdj tc 8,000 iejd iejd hy Hregkl \. >. Peyidgts Peyidgts ncr cpdreta cpdretagb gb dxpdgsds dxpdgsds hy Hregkl Hregkl \ tctefdj tctefdj 80,000 80,000 2. Kesl cn ;2,400 ;2,400 rdiattdj rdiattdj tc lcid cnnakd cnnakd hy Hregkl Hregkl \ 0,000

Agvdgtcrads

5,000 Lcid Cnnakd

5,000

>0,000 Agvdgtcrads

;. Dquapidgt? Hr \

400

Agvdstidgt ag Hr \

Lcid Cnnakd

>0,000

400 Lcid Cnnakd

:. Gcgd

>0,000

400

Kesl

400

   Zrejd E/X



 

K B[

:4,000 [efds

8,000  Zrejd E/X

>8,000

>. Gcgd Cpdretagb Dxp

80,000

Kesl 2. Kesl

80,000

;2,400

Agv. Ag Hr \

;2,400

Lcid Cnnakd

;2,400

Kesl ,:00 Agvdgtcrads >,000 Kesl :00  Zc rdkcrj slapidgt cn idrklegjasd egj peyidgt cn nrdablt kcsts Agvdstidgt ag Hregkl D

>,400

Dxkdss Dxk dss Nrdabl Nrdabltt Dxpdgsd Dxpdgsd-- Agtdrh Agtdrhreg regkl kl Zregsn Zregsndrs drs 800 Agvdstidgt ag Hregkl J >,200  Zc rdkcrj tregsndr cn idrklegjasd nrci Hregkl J tc Hregkl D ugjdr agstruktacg cn tld lcid cnnakd

Hregkl J Nrdablt ag Agvdgtcrads Lcid Cnnakd

:00 >,000 >,:00

 Zc rdkcrj rdkdapt cn idrklegjasd nrci lcid cnnakd watl nrdablt kcsts peaj ag ejvegkd hy lcid cnnakd

 

Lcid Cnnakd >,200 Agvdgtcrads >,000 Nrdablt ag :00 Kesl ;00  Zc rdkcrj tregsndr cn idrklegjasd tc Hregkl D ugjdr agstruktacg cn lcid cnnakd egj peyidgt cn nrdablt kcsts cn ;00 Hregkl D Agvdgtcrads >,000 Nrdablt ag 400 Lcid Cnnakd >,400  Zc rdkcrj rdkdapt cn idrklegjasd nrci Hregkl J tregsndrrdj ugjdr agstruktacg cn lcid cnnakd egj gcrief nrdablt haffdj hy lcid cnnakd.  Zld dxkdssavd nrdablt kcsts nrci sukl slapidgts bdgdreffy rdsuft nrci agdn agdnna naka kadg dgtt pf pfeg egga gagb gb cn cr crab abag agef ef slap slapid idgt gts s egj slcu slcufj fj gct gct hd ag agkf kfuj ujdj dj ag agvd agvdgt gtcr crad ads. s. An hr hregk egkl l iege iegebd bdrs rs erd erd ba bavd vdg g eutl eutlcr crat aty y tc crjd crjdrr tregs tregsnd ndrr cn  idrklegjasd hdtwddg hregklds, tld dxkdss nrdablt kcsts slcufj hd rdkcrjdj es dxpdgsds ettrahutehfd tc tld hregklds. :.< Kcihagdj Nagegkaef [tetdidgts E hefegkd slddt ncr jastrahutacg tc dxtdrgef usdrs tld nagegkaef pcsatacg cn tld husagdss dgtdrprasd es e sagbfd dgtaty. E kcgvdgadgt stertagb pcagt ag tld prdperetacg kcgsasts cn tld ejoustdj traef hefegkds cn tld lcid l cid cnnakd egj tld hregklds.  Zld essdts egj faehafatads cn tld hregkl erd suhstatutdj ncr tld Agvdstidgt ag Hreg Hr egkl kl fd fdjb jbdr dr ekkc ekkcug ugtt ag agkf kfuj ujdj dj ag tld tld lcid lcid cn cnna nakd kd trae traeff hefegk hefegkd. d. [a [aia iafe ferr ekkc ek kcugt ugts s erd erd kcih kcihag agdj dj tc pr prcj cjuk ukd d e sa sagb gbfd fd tcte tcteff eicug eicugtt nc ncrr kesl kesl,, trej trejd d rdkdavehfds, egj ctldr essdts egj faehafatads cn tld dgtdrprasd es e wlcfd. Xdkapr Xdk aprcke ckeff ekkcug ekkcugts ts erd dfaiag dfaiagetd etdj j es tldy tldy levd levd gc sabgan sabganake akegkd gkd wldg wldg tld hregkl egj lcid cnnakd rdpcrt es e sagbfd dgtaty. Zld hefegkd cn tld Lcid Cnna Cn nakd kd ekkc ekkcugt ugt as cnns cnnsdt dt ebea ebeags gstt tld tld hefe hefegk gkd d cn tld tld Agvds Agvdsti tidg dgtt ag Hregk Hregkl l ekkcugt.

 

 Zld cpdretagb rdsufts cn tld dgtdrprasd (tld lcid cnnakd egj tld hregklds) erd slcwg hy eg agkcid stetdidgt ag wlakl tld rdvdgud egj dxpdgsds cn tld hregkl erd kcihagdj watl tld rdvdgud egj dxpdgsds cn tld lcid cnnakd. Egy  agtrekcipegy prcnats cr fcssds erd dfaiagetdj.

Rcrmagb Pepdr ncr Kcihagdj Nagegkaef [tetdidgts E wcrmagb pepdr ncr kcihagdj nagegkaef stetdidgts les tlrdd purpcsds? 

 Zc kcihagd fdjbdr ekkcugt hefegkds famd essdts egj faehafatads faehafatads



 Zc dfaiagetd egy agtre kcipegy prcnats cr fccsds



 Zc dfaiagetd tld rdkaprckef ekkcugts

Affustretacg? tld seid jete as bcagb tc hd usdj. Essuiagb tlet eff tld yder dgj rcutagd ejoustidgts erd iejd, tld wcrmagb pepdr as hdbug watl ejoustdj traef hefegkds cn tld lcid cnnakd egj Hregkl \.

 

[ KCXPCXEZACG Rcrmagb Pepdr ncr Kcihagdj Nagegkaef [tetdidgts cn Lcid Cnnakd egj Hregkl \ Ncr tld Qder Dgjdj Jdkdihdr ;5, Qder 5 (Pdrpdtuef Agvdgtcry [ystdi? Haffagb et Kcst) Ejoustdj ZH Lcid Cnn Hr \

Dfaiagetacg

Kcihagdj

Agkcid stetdidgt [efds

(:00,000)

(,000 hdncrd hdncrd tld ekkcugts erd kfcsdj egj gdt agkcid cr fcss dgtdrdj. Zlas eicugt as ;0,000 ferbdr tleg tld hefegkd ag tld prdvacus affustretacg es e rdsuft cn klegbd ag haffagb idtlcj. Et tld dgj cn tld pdracj tld hregkl waff rdpcrt ats agvdgtcrads et haffdj prakds cn  88,400 (54,000*40%). Ag tld rdkcrjs cn tld lcid cnnakd tld rdquardj hefegkd cn  tld Effcwe Effcwegkd gkd ncr Cvdrve Cvdrvefue fuetac tacg g cn Agvdgt Agvdgtcra crads? ds? Hregkl Hregkl \ ekkcug ekkcugtt as 2,400 2,400 (88,400-54,000)= tlus, tlas ekkcugt hefegkd iust hd rdjukdj tc 2,400 nrci tld prdsdgt eicugt cn ;0,000 tc rdprdsdgt tld dxkdss vefuetacg kcgteagdj ag tld dgjagb agvdgtcrads cn tld hregkl. Tgjdr tld prdsdgt essuiptacg tld hregkl rdpcrts e gdt fcss cn 50,400. Zld ejoustidgt cn 88,400 as tregsndrrdj es krdjat tc Agkcid? Hregkl \ ekkcugt, hdkeusd at rdprdsdgts ejjatacgef brcss prcnat cvdr tlet rdpcrtdj hy tld hregkl.  Zlus tld ektuef gdt agkcid ncr Hregkl \ as 58,000, tld seid es tld prdvacus affustretacg.  Zld ncffcwagb ocurgef dgtrads erd pessdj ag tld lcid cnnakd rdkcrjs. Agkcid? Hregkl \ Agvdstidgt ag Hregkl \

50,400 50,400

 Zc rdkcrj gdt fcss rdpcrtdj hy hregkl Effcwegkd gkd ncr Cvdrvef efu uetacg cn Agvdgt gtc crads? Hr \ Agkcid? Hregkl \

88,400 88,400

 Zc rdjukd effcwegkd tc eicugt hy wlakl dgjagb agvdgtcrads cn hregkl dxkddj kcst Agkcid? Hregkl \ Agkcid [uiiery

58,000 58,000

 

 Zc kfcsd hregkl gdt agkcid (es ejoustdj) Rcrmagb Pepdr wldg Haffagb tc Hregklds et Prakd ehcvd Kcst [ KCXPCXEZACG Rcrmagb Pepdr ncr Kcihagdj Nagegkaef [tetdidgts cn Lcid Cnnakd egj Hregkl \ Ncr tld Qder Dgjdj Jdkdihdr ;5, Qder 5 (Pdrpdtuef Agvdgtcry [ystdi? Haffagb ehcvd Kcst) Ejoustdj ZH Lcid Cnn Hr \

Dfaiagetacg

Kcihagdj

Agkcid stetdidgt [efds

(:00,000)

(,000 (540,000) (552,000 )

 

 Zctef

0

0

0

0

e) Zc rdjukd rdjukd dgjagb dgjagb agvdgtcr agvdgtcrads ads egj kcst cn bccjs bccjs scfj cn hregkl tc kcst, kcst, egj tc dfaiagetd hefegkd ag Effcwegkd ncr Cvdrvefuetacg cn Agvdgtcrads? Hregkl \ fdjbdr ekkcugt. h) Zc agkrdesd agkrdesd gdt agkcid agkcid cn hregkl hy pcrtacg pcrtacg cn idrklegj idrklegjasd asd iermup iermup tlet wes rdefazdj. k) Zc dfaiagetd dfaiagetd rdkaprckef rdkaprckef fdjbdr fdjbdr ekkcugts ekkcugts.. Xdkcgkafaetacg cn Xdkaprckef Ekkcugts Ag e prdvacus sdktacg, tld geturd cn rdkaprckef ekkcugts egj tld gdkdssaty ncr tldar rdkcgkafaetacg hdncrd tld kcihagdj nagegkaef stetdidgts erd prdperdj wes jdskrahdj. Zld satuetacg as kciperehfd tc tlet cn rdkcgkafagb tld fdjbdr ekkcugt ncr Kesl ag Hegm watl tld hefegkd ag tld icgtlfy hegm stetdidgt. Affustretacg? Essu Affustretacg? Essuid id tld tld lcid lcid cnna cnnakd kd egj tld tld hr hreg egkl kl ekkc ekkcugt ugtag agb b rd rdkc kcrj rjs s kcgteag tld ncffcwagb jete egj tld hefegkds cn tld Lcid Cnnakd ekkcugt egj Agvdst Agv dstidg idgtt ag Hregkl Hregkl ekkcugts ekkcugts cg Jdk ;5 erd :5,400 :5,400 Kr. egj :1,400 :1,400 Jr. rd rdsp spdk dkta tavd vdfy fy.. Kcip Kcipera erasc scg g cn tld tld twc twc rd rdka kapr prck ckef ef ekkc ekkcugt ugts s ja jask skfc fcsds sds nc ncur ur rdkcgkafagb atdis. 5. E jdhat cn