Depreciacion y Amortizacion.

 

TLKUDRWKF@F VDGLCA×IKG@ FD

 

LD^@JT@AG×[CVA  

Fkvksk÷l fd @foklkstr`gk÷l fd Doprds`s G`rrdr`> V.W.T dl @foklkstr`gk÷l G`pkt`a Juo`lc

GT@VRKODWVRD> KK @WKIL@VTR@> Gclt`bkakf`f XRCEDWCR> Das` Lkg`lcr Grdsgdlgkc IRTXC> @GJ20-O @ATOL@> Fcoïliudz Xkð÷l @lfrd`

 

FDXRDWK@GK×L FDEKLKGK×L> A` fdprdgk`gk÷l ds a` përfkf` fd v`acr gclt`bad qud suerdl acs `gtkvcs ekncs pcr da usc ` qud sd ads scodtd y su eulgk÷l prcfugtcr` fd rdlt`. Dl a` odfkf` dl qud `v`lgd da tkdopc fd sdrvkgkc, fdgrdgd da v`acr gclt`bad fd fkgjcs `gtkvcs.  Wundtcs fd a` fdprdgk`gk÷l  Ukf` fd acs `gtkvcs fdprdgk`bads. Acs `gtkvcs ekncs qud suerdl fdprdgk`gk÷l tkdldl ul` vkf` akokt`f`, `a odlcs fdsfd da pultc fd vkst` adi`a y gclt`bad. A` vkf` fd ul `gtkvc fdprdgk`bad tdrokl` gu`lfc ` pdrfkfc tcfc su gcstc, ds fdgkr, gu`lfc sd j` fdprdgk`fc tct`aodltd.

•A` vkf` adi`a c gclt`bad> A` vkf` gclt`bad fd ul `gtkvc eknc fdprdgk`bad gcokdlz` fdsfd a` edgj` dl qud a` doprds` ac gcopr` y ac dopkdz` ` dxpact`r dgcl÷okg`odltd j`st` a` edgj` dl qud sd guopad su fdprdgk`gk÷l tct`a. Dl da p`ïs gcacobk`lc pcr dndopac, da icbkdrlc fdtdrokl` a` vkf` adi`a fd acs `gtkvcs ekncs fdprdgk`bads= fd `jï su lcobrd fd vkf` adi`a, pcrqud dst` dxprds`odltd dst`badgkf` pcr a` ady. A` adyds trkbut`rk`s gcacobk`l`s dst`badgdl ul` vkf` adi`a lcro`a p`r` acs `gtkvcs ekncs `sï> c

Dfkekgkcs 28 `ðcs.

c

Oudbads y dlsdrds. 08 `ðcs

c

O`qukl`rk` y dqukpc 08 `ðcs.

c

Udjïguacs 4 `ðcs.  @ dst` vkf` adi`a t`obkël sd ad aa`o` vkf` þtka prcb`bad.



Ukf` dedgtkv`> A` vkf`j`st` dedgtkv` c rd`a ul `gtkvc fdprdgk`bad v` fdsfd a` edgj`tct`a fd gcopr` fd fkgjc `gtkvc gu`lfc a` fd doprds` lc eknc ac utkakz` oàs, bkdl pcr fdsi`std (klsdrvkbad), bkdl pcr cbscadtc (kl`fdgu`fc), c bkdl pcr gu`aqukdr ctr` r`z÷l qud ac j`i` klcpdr`ltd y pcr ac t`ltc qudfd fdeklktkv`odltd eudr` fd sdrvkgkc. A` vkf` adi`a dstà prddst`badgkf` pcr a` okso` ady= dl g`obkc a` vkf` dedgtkv` c rd`a dst` f`f` pcr da budl c o`a usc qud sd j`i` fda `gtkvc.  V`s`s fd fdprdgk`gk÷l> A`s t`s`s fd fdprdgk`gk÷l scl acs pcrgdlt`nds dl qud `lu`aodltd sd v` rdfugkdlfc da gcstc fd acs `gtkvcs pcr r`z÷l fda fdsi`std c fdtdrkcrc qud suerdl `a sdr us`fcs. G`f` `ðc da `gtkvc v`ad odlcs gclt`badodltd pcrqud g`f` `ðc dst` oàs fdsi`st`fc, o`s fdtdrkcr`fc, y a` doprds` fdbd gu`ltkekg`r dstd fdsi`std y gclt`bkakz`rac. Wdiþl a` vkf` adi`a lcro`a fd acs `gtkvcs fdprdgk`bad, sus t`s`s c pcrgdlt`nds fd fdprdgk`gk÷l scl a`s skiukdltds> •Dfkekgkcs>

 

Da pcrgdlt`nd lcro`a fd fdprdgk`gk÷l p`r` acs dfkekgkcs (lc klgaukfc su tdrrdlc) ds fda 4% `lu`a. ³Fd f÷lfd s`ad dstd 4% `lu`a3 Wk ul dfkekgkc sd fdprdgk` tct`aodltd dl 28 `ðcs, ds fdgkr, qud dl 28 `ðcs pkdrfd da 088% fd su v`acr tct`a pcr da usc ` qud ds scodtkfc, dltclgds g`f` `ðc dstà pdrfkdlfc a` vdkltd`v` p`rtd fd dsd gcstc tct`a. A` vdkltd`v` p`rtd fd 088% ds da 4% (088% ù 28 ? 4%) 

Oudbads dlgdrds o`qukl`rk` y dqukpcs> Da pcrgdlt`nd lcro`a fd fdprdgk`gk÷l p`r` dstcs `gtkvcs ds fda 08% `lu`a. A` vkf` lcro`a fd acs `gtkvcs dlulgk`fcs ds fd 08 `ðcs= pcr ac t`ltc su gcstc tct`a, c sd`, da 088% fd su gcstc sd rdfugd ` ul` fëgko` p`rtd g`f` `ðc. A` fëgko` p`rtd fda 088% ds da 08% (088% ù08 ? 08%)



Udjïguacs> Acs vdjïguacs tkdldl ul` vkf` adi`a lcro`a fd 4 `ðcs, ds fdgkr, qud su fdsi`std ds oàs `gdadr`fc qud da fd a` o`qukl`rk`, acs oudbads, acs dfkekgkcs, dtg. skdlfc su vkf` fd scac 4 `ðcs dltclgds su fdprdgk`gk÷l `lu`a sdrà fda 28% (088% ù 4 ? 28%). Okdltr`s o`ycr sd` a` vkf` adi`a fd ul `gtkvc odlcr sdrà su fdprdgk`gk÷l `lu`a= okdltr`s odlcr sd` a` vkf` adi`a fd ul `gtkvc, o`ycr sdrà su fdprdgk`gk÷l `lu`a.

Lct`> A` t`s` c pcrgdlt`nd fd fdprdgk`gk÷l `lu`a fd ul `gtkvc gu`aqukdr` ds da rdsuat`fc fd fkvkfkr da 088% pcr a` vkf` adi`a fd dsd `gtkvc.  Dedgtcs fd a` fdprdgk`gk÷l>  Dedgtcs kltdrlcs> Acs dedgtcs kltdrlcs g`us`fcs pcr a` fdprdgk`gk÷l klgkfdl dl ecro` fkrdgt` scbrd da p`trkoclkc y scbrd a`s utkakf`fds. •Wcbrd da p`trkoclkc> A` fdprdgk`gk÷l ds ul` rdfuggk÷l prcirdskv` fda gcstc fd acs `gtkvcs ekncs fd a` doprds`. Wk acs `gtkvcs ekncs fd a` gcop`ðï` v`l scpcrt`lfc ul` rdfuggk÷l ir`fu`a fd su gcstc, da p`trkoclkc sd v` rdfugkdlfc t`obkël dl ds` okso` prcpcrgk÷l j`st` `ict`rsd tct`aodltd, sk dscs `gtkvcs ` su vdz lc scl g`p`gds fd idldr`r ul` rdlt` fd t`a lkvda qud dlnuiud ds` përfkf` fd v`acr prcfugkfc pcr a` fdprdgk`gk÷l.

•Wcbrd a`s utkakf`fds> A` fdprdgk`gk÷l ds ul i`stc koput`bad `a dndrgkgkc gclt`bad dl da gu`a sd g`us`. Da dedgtc ekl`a fd tcfc i`stc ds rdfugkr a`s utkakf`fds, fksoklukr a`s i`l`lgk`s.  Dedgtcs dxtdrlcs> Da oàs kopcrt`ltd fd acs dedgtcs fd crfdl dxtdrlc qud tkdld a` fdprdgk`gk÷l dstà rda`gkcl`fc gcl acs kopudstcs. Dl Gcacobk` dxkstdl ougj`s ocf`akf`fds fd kopudstcs, fdltrc fd a`s gu`ads sd fdst`g`l prklgkp`aodltd fcs> Da kopudstc `a p`trkoclkc y da kopudstc ` a` rdlt`. 

Kopudstc `a p`trkoclkc> Da kopudstc fda p`trkoclkc ds ul trkbutc qud sd fdbd p`i`r scbrd da g`pkt`a ldtc klvdrtkfc. Wk bkdl a`s pdrscl`s nurïfkg`s, dl da ocodltc fd dsgrkbkr dstd akbrc, lc tkdldl qud p`i`r dstd kopudstc, acs scgkcs fd ds`s doprds`s sk tkdldl qud p`i`rac fd `gudrfc gcl a` p`rtkgkp`gk÷l qud g`f` ulc tdli` fdltrc fda p`trkoclkc fd a` gcop`ðï`. Ds fdgkr qud, okdltr`s o`ycr sd` da p`trkoclkc fd a` doprds`, o`ycr sdrà da kopudstc qud acs fudðcs tkdldl qud p`i`rad `a dst`fc scbrd dsd p`trkoclkc.



Kopudstc ` a` rdlt`>

 

A`s gcop`ðï`s `sï gcoc a`s pdrscl`s l`tur`ads fdbdl p`i`r kopudstcs scbrd a` rdlt` qud i`ld g`f` `ðc. G`f` `ðc a`s doprds`s fdbdl prdsdlt`r `ltd a` cekgkl` fd kopudstcs ul` fdga`r`gk÷l fd rdlt` y p`trkoclkc, fcguodltc qud lc ds ctr` gcs` qud ul` gcpk` ekda fda b`a`lgd idldr`a y da dst`fc fd pdrfkf` y i`l`lgk` fd a` gcop`ðï` ` 70 fd fkgkdobrd.

G@AGTAC FD A@ FDXRDGK@GK× FDXRDGK@GK×L> L> Dxkstdl v`rkcs oëtcfcs p`r` g`agua`r a` fdprdgk`gk÷l, fdltrc fd acs gu`ads da usc j` gcls`ir`fc ulc fd daacs gcoc da oàs dqukt`tkvc y eàgka fd `pakg`r= dstd oëtcfc, da oàs utkakz`fc dl da oulfc ds da aa`o`fc Oëtcfc fd Aïld` Rdgt`.

OËVCFC FD AÏLD@ RDGV@> Ds da oëtcfc fd fdprdgk`gk÷l oàs utkakz`fc y gcl dstd sd supcld qud acs `gtkvcs sd us`l oàs c odlcs gcl a` okso` kltdlskf`f `ðc pcr `ðc, ` ac a`ric fd su vkf` þtka= pcr t`ltc, a` fdprdgk`gk÷l pdrk÷fkg` fdbd sdr fda oksoc ocltc. Dstd oëtcfc fkstrkbuyd da v`acr jkst÷rkgc `nust`fc fda `gtkvc dl p`rtds kiu`ads pcr g`f` `ðc fd usc. X`r` g`agua`r a` fdprdgk`gk÷l `lu`a b`st` fkvkfkr su v`acr jkst÷rkgc `nust`fc dltrd acs `ðcs fd vkf` þtka.

FDXRDGK@GK×L @LT@A ? U@ACR JKWV×RKGC @NTWV@FC - U@ACR RDWKFT@A  @ÐCW FD UKF@ ÞVKA 

DNDOXAC> Vcrrds d Jkncs `fqukrk÷ da 2 fd dldrc fda prdsdltd `ðc ul `gtkvc pcr $02.588.888. sd dstko` qud dstd `gtkvc tdlfrà ul` vkf` þtka fd 4 `ðcs y ul v`acr rdskfu`a lc skilkekg`tkvc. Da gàaguac fd a` fdprdgk`gk÷l `lu`a ds da skiukdltd> Fdprdgk`gk÷l `lu`a ? $02.588.888 ? 2.428.888/`ðc. 4 A` fdprdgk`gk÷l `lu`a, a` fdprdgk`gk÷l `guoua`f` y da v`acr dl akbrcs fda `gtkvc `a ekl`a fd g`f` ulc fd acs 4 `ðcs fd vkf` þtka, sd pudfdl `prdgk`r dl a` skiukdltd t`ba`>

@ðc Fdp Fdprdg rdgk`g k`gk÷l k÷l `lu `lu`a `a Fdp Fdprdg rdgk`g k`gk÷l k÷l `gu `guoua oua`f` `f` U`acr dl akbrcs 0 2

$2.428.888 $2.428.888

$2.428.888 $4.868.888

$08.8:8.888 $9.458.888

7

$2.428.888

$9.458.888

$4.868.888

6

$2.428.888

$08.8:8.888

$2.428.888

4

$2.428.888

$02.588.888

8

Gcl da ekl fd g`agua`r a` fdprdgk`gk÷l pdrk÷fkg` fd a`s prcpkdf`fds, pa`lt` y dqukpc, sd rdqukdrd dstko`r, gcoc sd odlgkcl÷, su vkf` þtka prcb`bad. @ulqud dst`s dstko`gkclds lc skdoprd scl prdgks`s lk rdeadn`l gcl dx`gtktuf a` rd`akf`f fda `gtkvc, dl Gcacobk` tr`fkgkcl`aodltd sd j`l dstko`fc a`s skiukdltds, gcl eulf`odltc dl a`s lcro`s trkbut`rk`s> Wk da gcltrkbuydltd gclskfdr` qud a` vkf` þtka ekn`f` dl a`s lcro`s lc gcrrdspclfd ` a` rd`akf`f fd su g`sc p`rtkgua`r, pudfd, prdvk` `utcrkz`gk÷l, ekn`r ul` vkf` þtka fkstklt`, gcl b`sd dl gclgdptcs c t`ba`s fd fdprdgk`gk÷l fd rdgclcgkfc v`acr tëglkgc (Dst`tutc Vrkbut`rkc).

 

A`s prcpkdf`fds, pa`lt` y dqukpc fdprdgk`bads `fqukrkf`s ` p`rtkr fd 0;;8, guyc v`acr fd `fqukskgk÷l sd` kiu`a c kledrkcr ` $088.888 ($7:8.888 dl 0;;5) pcfràl fdprdgk`rsd dl da oksoc `ðc dl qud sd `fqukdr`l, skl gclskfdr`gk÷l fd su vkf` þtka. Wk a` vkf` þtka dedgtkv` rdsuat` odlcr qud a` `utcrkz`f`, pcr r`zclds fd cbscadsgdlgk` u ctrc octkvc koprdvkstc, da gcltrkbuydltd pudfd `uodlt`r su fdfuggk÷l pcr fdprdgk`gk÷l fur`ltd da pdrkcfc qud ad qudf` fd vkf` þtka `a bkdl, `fugkdlfc a`s dxpakg`gkclds pdrtkldltds (Dst`tutc Vrkbut`rkc). Wk acs turlcs dst`badgkfcs dxgdfdl ` acs lcro`ads (: jcr`s fk`rk`s), da gcltrkbuydltd pudfd `uodlt`r a` `aïguct` fd fdprdgk`gk÷l dl ul 24% pcr g`f` turlc `fkgkcl`a qud sd fdoudstrd y prcpcrgkcl`aodltd pcr er`ggkclds odlcrds (Dst`tutc Vrkbut`rkc).  Gclt`bkakz`gk÷l fd a` fdprdgk`gk÷l> A` fdprdgk`gk÷l fdbd gclt`bkakz`rsd odlsu`aodltd. Dst` gclt`bkakz`gk÷l odlsu`a sd j`gd ` tr`vës fd ul `skdltc fd `nustd.  Ocf`akf`f fd acs `skdltcs>  @ lkvda ulkvdrs`a dxkstdl fcs ocf`akf`fds p`r` rdikstr`r da `nustd pcr fdprdgk`gk÷l. •@skdltc fkrdgtc> Vcf` fdprdgk`gk÷l ds ul i`stc p`r` a` doprds` y ul` fksoklugk÷l fd su v`acr fd gcstc fd sus `gtkvcs ekncs fdprdgk`bads. Dlecg`f` a` sktu`gk÷l b`nc dstd prdgdptc, da v`acr fd a` fdprdgk`gk÷l sd fdbkt`rà dl i`stcs y sd `grdfkt`r` dl a` gudlt` fda `gtkvc fdprdgk`fc.

Dndopac>  Da 05 fd dldrc fd 0;;4 a` doprds` gcopr` ul dsgrktcrkc p`r` a` idrdlgk` pcr $ 78.888  Ac fdprdgk` da 70 fd dldrc fd 0.;;4  @skdltcs> OTDBADW [ DLWDRDW B@LGCW I@WVCW @FOKLKWVR@VKUCW (0) 78.888 02; (2) 78.888 (0) (2) 02; 2;.:90 Dxpakg`gk÷l fd acs `skdltcs>  @skdltc L¸ (0)> Gcl dstd `skdltc sd j` fdbkt`fc oudbads y dlsdrds pcr a` gcopr` fda dsgrktcrkc y sd j` `grdfkt`fc b`lgcs pcr j`bdrsd p`i`fc fd gcstc.  @skdltc L¸ (2)>  @ltds fd rdikstr`r dstd `skdltc jdocs g`agua`fc a` fdprdgk`gk÷l fd a` skiukdltd o`ldr`> o`ldr `>  Gcstc Z t`s` ? Fdprdgk`gk÷l `lu`a. $ 78.888 Z 08% ? $ 7.888 Fdprdgk`gk÷l `lu`a.  Fdprdgk`gk÷l `lu`a ù 02 ? Fdprdgk`gk÷l odlsu`a $7.888 ù 02 ? $ 248 Fdprdgk`gk÷l odlsu`a.  Fdprdgk`gk÷l odlsu`a ù 70 ? Fdprdgk`gk÷l fk`rk` $ 248 ù 70 Fï`s fd dldrc ? $ :.85 fk`rk`  Fdprdgk`gk÷l fk`rk` Z fï`s fd fdprdgk`gk÷l fd dldrc $:.85 Z 5 fï`s fd dldrc ? $02:.;5 Fdprdgk`gk÷l dldrc Da `skdltc sd jkzc pcr $ 02; gcl g`ric ` i`stcs `foklkstr`tkvcs pcr tr`t`rsd fd ul `gtkvc utkakz`fc `a sdrvkgkc fd a` `foklkstr`gk÷l. Xcr kiu`a v`acr sd `grdfktc a` gudlt` fd `gtkvc qud suerk÷ a` fdprdgk`gk÷l. Dl ludstrc g`sc ds` gudlt` eud oudbads y dlsdrds puds `aaï dst`b` klgaukfc da dsgrktcrkc, cbndtc fd a` fdprdgk`gk÷l.

 

•@skdltc @atdrlc> Tl` sdiulf` ocf`akf`f fda `skdltc p`r` rdikstr`r a` fdprdgk`gk÷l ds a` aa`o`f` `skdltc `atdrlc. Okr`lfc dstd tkpc fd `skdltc sd `edgt` gcoc skdoprd a` gudlt` fd i`stcs, a` gu`a sd fdbkt` pcr da v`acr fd fdprdgk`gk÷l g`agua`f`. A` ctr` gudlt` qud sd `edgt` ds a` fd fdprdgk`gk÷l `guoua`f`. Dst` gudlt`, gcoc su lcobrd ac klfkg`, v` `guoua`lfc a` fdprdgk`gk÷l qud fd ods dl ods, fd `ðc dl `ðc, v`l suerkdlfc acs `gtkvcs ekncs ` tcfc ac a`ric fd su vkf` adi`a c gclt`bad. Xcr tcf` fdprdgk`gk÷l g`ri`f` ` i`stcs sd `grdfkt` a` gudlt` fd fdprdgk`gk÷l `guoua`f`. Da `skdltc `atdrlc fd qud jdocs j`ba`fc ds da oàs utkakz`fc fda oulfc pcrqud fd ul a`fc o`ltkdld kl`atdr`bad da v`acr fd gcstc d acs `gtkvcs y fd ctrc a`fc oudstr` a` fdprdgk`gk÷l g`us`f` (da fdsi`std) fd acs `gtkvcs j`st` a` edgj` y pcr t`ltc pdroktd `l`akz`r da tkdopc fd usc qud aadv` da `gtkvc, ac oksoc qud a` vkf` adi`a qud `ul ad qudf` dl ul` edgj` fdtdrokl`f`.  @skdltc p`r` gclt`bkakz`r a` gcopr`, y a` fdprdgk`gk÷l fda dsgrktcrkc. OTDBADW [ DLWDRDW B@LGCW I@WVCW @FOKLKWVR@VKUCW (0) 78. 78.888 888 78.888 78.888 (0) (0) (2) (2) 02;

FDXRDGK@GK×L @GTOTA@F@ Dxpakg`gk÷l.  @skdltc L¸ (2) Gcl dstd `skdltc sd j` fdbkt`fc a` gudlt` fd gudlt` fd i`stcs pcr $ 02; y sd j` `grdfkt`fc a` gudlt` fd fdprdgk`gk÷l `guoua`f` pcr kiu`a v`acr. Fur`ltd da pr÷xkoc ods y skiukdltds fd tcf` a` vkf` adi`a fda dsgrktcrkc sd sdiukrà j`gkdlfc da oksoc `skdltc= fdsfd audic qud p`r` da ods fd edbrdrc y skiukdltds lc sd `pakg`r`l $ 02; pcr fdprdgk`gk÷l sklc a` gudlt` gcopadt` p`r` ul ods c sd` $ 248. Gcodlt`rkc fda `skdltc `atdrlc Odfk`ltd dstd tkpc fd `skdltc qudf`l `a fdsgubkdrtc v`rk`s gcs`s kopcrt`ltds> a` gudlt` fd oudbadsoudstr` y dlsdrds ocstr`lfc su gcstc a` gudlt`acs fd `gtkvcs fdprdgk`gk÷l `guoua`f` da skiud v`acr tct`a fda fdsi`std dljkst÷rkgc= qud j`l klgurrkfc fdprdgk`bads j`st` a` edgj`= gclcgkdlfc acs 2 f`tcs `ltdrkcrds sd pudfd fdtdrokl`r da tkdopc qud a` doprds` ` us`fc da `gtkvc y da tkdopc fd vkf` adi`a qud `ul ad qudf` `a oksoc `gtkvc. 2. Xrdsdlt`gk÷l dl da b`a`lgd idldr`a. Dl da b`a`lgd idldr`a sd prdsdlt`l a`s gudlt`s fd `gtkvc y fd fdprdgk`gk÷l `guoua`f` fkspudst`s gcoc ul` fdfuggk÷l a` ul` fd a` ctr` `sï> Oudbads y dlsdrds $ 78.888 Odlcs fdprdgk`gk÷l `guoua`f` 02; 2;.:90 Da dedgtc ekl`a fd dstd `skdltc `atdrlc ds dx`gt`odltd kiu`a `a qud rdsuat` gcl da `skdltc fkrdgtc, c sd`, ul ocodltc fd acs i`stcs fd a` doprds` y ul` fksoklugk÷l fda gcstc fd sus `gtkvcs fdprdgk`bad y pcr t`ltc fd su p`trkoclkc. Xdrc dstd `skdltc `atdrlc ds oàs fdsgrkptkvc y pcr ac t`ltc oàs klecro`tkvc p`r` da adgtcr fda b`a`lgd.

 

Fd a` gcobkl`gk÷l fda `gtkvc fdsprdgk`bad y su fdprdgk`gk÷l `guoua`f` rdsuat` da aa`o`fc v`acr gclt`bad qud ds da qud suo` fdltrc fd acs `gtkvcs fd a` gcop`ðï`. @ dstd t`obkël sd ad aa`o` v`acr ldtc c v`acr fd akbrcs fd acs `gtkvcs ekncs.

OËVCFCW FD FDXRDGK@GK×L @GDADR@F@ Dstcs gclskstdl dl fkstrkbukr da v`acr fdprdgk`bad fd ul `gtkvc dl ecro` fdsgdlfdltd, ds fdgkr, ul` o`ycr prcpcrgk÷l fd su v`acr dl acs prkodrcs `ðcs fd vkf` fd `aiulcs `gtkvcs scl oàs prcfugtkvcs y rdqukdrdl odlcs i`stcs fd rdp`r`gk÷l y o`ltdlkokdltc. @a dqukakbr`r acs i`stcs pdrk÷fkgcs fd fdprdgk`gk÷l y o`ltdlkokdltc fd acs `gtkvcs ` ac a`ric fd su vkf` þtka, dl acs prkodrcs `ðcs sd prdsdlt`ràl `atcs ocltcs fd fdprdgk`gk÷l y b`ncs i`stcs fd o`ltdlkokdltc, okdltr`s qud acs þatkocs `ðcs a` rda`gk÷l sdrà klvdrs`. Gcl da `v`lgd tdglca÷ikgc, `aiulcs `gtkvcs tkdlfdl ` j`gdrsd cbscadtcs ràpkf`odltd, ac gu`a  nustkekg` t`obkël a` ldgdskf`f fd fdprdgk`racs dl ecro` oàs `gdadr`f`.

OËVCFC FD A@ WTO@ FD ACW FÏIKVCW FD ACW @ÐCW Dstd oëtcfc `pakg` scbrd da v`acr pcr fdprdgk`r ul` er`ggk÷l guyc fdlcokl`fcr gcrrdspclfd ` a` suo` fd acs fïiktcs fd acs `ðcs fd vkf` þtka y da luodr`fcr ds da lþodrc fd `ðcs qud ad rdst` fd vkf` þtka `a `gtkvc. X`r` da g`sc fda `gtkvc fd Vcrrds d Jkncs, guy` vkf` þtka ds fd gklgc `ðcs, a` suo` fd acs fïiktcs fd acs `ðcs ds> 4+6+7+2+0 ? 04  @aidbr`kg`odltd, gcl da ekl fd cbtdldr a` suo` fd acs fïiktcs fd acs `ðcs, fdbd `pakg`rsd a` skiukdltd ecroua`> W ? l (l+0) fclfd> 2 W ? suo` fd acs fïiktcs fd acs `ðcs l ? `ðcs dstko`fcs fd vkf` þtka X`r` da g`sc fda dndopac, a` suo` fd acs fïiktcs ds> W ? 4 (4+0) ? 4 (5) ? 04 A` er`ggk÷l qud sd `pakg`rà scbrd da v`acr pcr fdprdgk`r p`r` da prkodr `ðc sdrà dltclgds 4/04, p`r` da sdiulfc `ðc sdrà 6/04 y `sï sugdskv`odltd. A`s fdprdgk`gkclds p`r` g`f` ulc fd acs 4 `ðcs fd vkf` þtka, dl da g`sc fda `gtkvc fd Vcrrds d Jkncs. Wdràl> prkodr `ð `ðc

4/04 x $ 02.588.888 ? $6.288.888

sdiulfc `ðc

6/04 x 02.588.888 ? $ 7.758.888

tdrgdr `ðc

7/04 x 02.588.888 ? $ 2.428.888

gu`rtc `ðc

2/04 x 02.588.888 ? $ 0.5:8.888

qukltc `ð `ðc

0/04 x 02.588.888 ? $ :68.888

 

Dl a` skiukdltd t`ba` sd prdsdlt`l a` fdprdgk`gk÷l `lu`a, a` fdprdgk`gk÷l `guoua`f` y da v`acr dl akbrcs fda `gtkvc p`r` g`f` ulc fd sus 4 `ðcs fd vkf` þtka.  @ðc Fdprdgk`gk÷l `lu`a

Fdprdgk`gk÷l `guoua`f`

U`acr dl akbrcs

0 2

$ 6.288.888 7.758.888

$ 6.288.888 9.458.888

$ :.688.888 4.868.888

7

2.428.888

08.8:8.888

2.428.888

6

0.5:8.888

00.958.888

:68.888

4

:68.888

02.588.888

8

Gcoc sd pudfd cbsdrv`r, pcr dstd oëtcfc sd fdprdgk`l acs `gtkvcs dl o`ycrds ocltcs dl acs prkodrcs `ðcs fd vkf`, qud b`nc da oëtcfc fd aïld` rdgt`, okdltr`s qud dl acs þatkocs `ðcs sugdfd ac gcltr`rkc. b) Oëtcfcs fd rdfuggk÷l fd s`afcs. Dstd oëtcfc gclskstd dl a` `pakg`gk÷l fd ul` t`s` scbrd da v`acr lc fdprdgk`fc fda `gtkvc. Da gàaguac fd a` t`s` sd aadv` ` g`bc odfk`ltd a` skiukdltd ecroua`>

V`s` fd fdprdgk`gk÷l ? 0 - l U`acr rdskfu`a  U`acr jkst÷rkgc Fclfd l ds da lþodrc fd `ðcs fd vkf` þtka fda `gtkvc X`r` da g`sc fd Vcrrds d Jkncs, y supclkdlfc qud da `gtkvc tkdld ul v`acr rdskfu`a dstko`fc pcr a` doprds` kiu`a ` $7.048.888, a` t`s` fd fdprdgk`gk÷l `lu`a pcr dstd oëtcfc sd g`agua` fd a` skiukdltd o`ldr`> V`s` fd fdprdgk`gk÷l ? 0 - 4 7.048.888 02.588.888 Dst` t`s` fdbd fd `pakg`rsd p`r` g`f` `ðc scbrd da v`acr lc fdprdgk`fc fda `gtkvc. A` fdprdgk`gk÷l p`r` g`f` ulc fd acs `ðcs fd vkf` þtka fda `gtkvc dl da dndopac ds a` skiukdltd> Xrkodr `ðc> $02.588.888 x 8.262062 ? $7.848.:;5 X`r` da sdiulfc `ðc , da v`acr lc fdprdgk`fc fda `gtkvc dl gudstk÷l sdrà> $02.588.888 - $7.848.:;5 ? $;.46;.086 Wdiulfc `ðc> $;.46;.086 x 8.262062 ? $2.702.275 X`r` da tdrgdr `ðc, da v`acr lc fdprdgk`fc fda `gtkvc dl gudstk÷l sdrà> $;.46;.086 - $2.702.275 ? $9.274.:5: Vdrgdr `ðc> $ 9.275.:5: x 8.262062 ? $0.942.765 X`r` da gu`rtc `ðc, da v`acr lc fdprdgk`fc fda `gtkvc dl gudstk÷l sdrà> $9.275.:5: - $0.942.765 ? $4.6:6.422 Gu`rtc `ðc> $4.6:6.422 x 2.262062 ? $0.72:.872 X`r` da qukltc `ðc, da v`acr lc fdprdgk`fc fda `gtkvc dl gudstk÷l sdrà>

 

$4.6:6.422 - $0.72:.872 ? $6.045.6;8 Pukltc `ðc> $6.045.6;8 x 8.262062 ? $0.885.658  @ðc

Fdprdgk`gk÷l `lu`a

Fdprdgk`gk÷l `guoua`f`

U`acr dl akbrcs

0

$ 7.848.:;5

$7.848.:;5

$;.46;.086

2

2.702.275

4.757.072

9.275.:5:

7

0.942.765

9.004.69:

4.6:6.422

6

0.72:.872

:.667.408

6.045.6;8

4

0.885.658

;.648.888

U`acr Rdskfu`a 7.048.888

Wk da v`acr rdskfu`a lc ds skilkekg`tkvc, dstd oëtcfc lc pudfd us`rsd, pcrqud `a `pakg`r a` e÷roua` a` t`s` fd fdprdgk`gk÷l sdrï` 0, ac qud skilkekg`rï` ul` fdprdgk`gk÷l fda 088% p`r` da prkodr `ðc. Da skstdo` fd rdfuggk÷l fd s`afcs sd pudfd `pakg`r gcl ul pcrgdlt`nd dqukv`adltd `a fcbad fda qud sd tr`b`n`rï` dl aïld` rdgt`, dl g`sc fd `gtkvcs guy` vkf` þtka sd` supdrkcr fd gklgc `ðcs (Dst`tutc Vrkbut`rkc). X`r` da g`sc fda `gtkvc fd Vcrrds d Jkncs, supclkdlfc qud dstd prcgdfkokdltc pufkdr` utkakz`rsd p`r` dstd fd tkpcs fd `gtkvcs y pudstc qud a` t`s` fd fdprdgk`gk÷l `lu`a pcr da oëtcfc fd aïld` rdgt` ds fda 28% (4 `ðcs fd vkf`), fdbdrï` tco`rsd gcoc pcrgdlt`nd fd fdprdgk`gk÷l `lu`a da 68%, da gu`a sd `pakg`rï` `a v`acr lc fdprdgk`fc. A` fdprdgk`gk÷l p`r` da prkodr `ðc sd g`agua` fd a` skiukdltd ecro`> Xrkodr `ðc> $02.588.888 x 8.68 ? $4.868.888 Da v`acr pcr fdprdgk`r p`r` da sdiulfc `ðc sdrà> $02.588.888 - $4.868.888 ? $9.458.888 A` fdprdgk`gk÷l p`r` da sdiulfc `ðc sd g`agua` fd a` skiukdltd ecro`> Wdiulfc `ðc> $9.458.888 x 8.68 ? $7.826.888 Da v`acr pcr fdprdgk`r p`r` da tdrgdr `ðc sdrà> $9.458.888 - $7.826.888 ? $6.475.888 A` fdprdgk`gk÷l p`r` da tdrgdr `ðc sd g`agua` fd a` skiukdltd ecro`> Vdrgdr `ðc> $6.475.888 x 8.68 ? $0.:06.688 Da v`acr pcr fdprdgk`r p`r` da gu`rtc `ðc sdrà> $6.475.888 - $0.:06.688 ? $2.920.588 A` fdprdgk`gk÷l p`r` da gu`rtc `ðc sd g`agua` fd a` skiukdltd ecro`> Gu`rtc `ðc> $2.920.588 x 8.68 ? $0.8::.568 Da v`acr pcr fdprdgk`r p`r` da qukltc `ðc sdrà> $2.920.588 - $0.8::.568 ? $0.572.;58 A` fdprdgk`gk÷l p`r` da gu`rtc `ðc sd g`agua` fd a` skiukdltd ecro`> Pukltc `ðc> $0.572.;58 x 8.68 ? $547.0:6

 

 @ðc Fdprdgk`gk÷l `lu`a

Fdprdgk`gk÷l `guoua`f`

U`acr dl akbrcs

0

$4.868.888

$4.868.888

$9.458.888

2

7.826.888

:.856.888

6.475.888

7

0.:06.688

;.:9:.688

2.920.588

6

0.8::.568

08.;59.868

0.572.;58

4

547.0:6

00.528.226

;9;.995

Gu`lfc sd utkakgd dstd skstdo`, da v`acr fd a` fdprdgk`gk÷l gcrrdspclfkdltd `a þatkoc `ðc fd vkf` þtka gcoprdlfdrà da ocltc tct`a fda s`afc pdlfkdltd pcr fdprdgk`r (Dst`tutc Vrkbut`rkc).

OËVCFC FD TLKF@FDW FD XRCFTGGK×L X`r` `aiulcs `gtkvcs gcoc oàqukl`s, dqukpcs y vdjïguacs, su vkf` þtka dstà dstrdgj`odltd rda`gkcl`f` gcl a` g`p`gkf`f fd prcfuggk÷l, a` gu`a sd dxprds` dl jcr`s fd tr`b`nc, mka÷odtrcs rdgcrrkfcs, ulkf`fds prcfugkf`s, dtg. X`r` dstcs `gtkvcs sd utkakz` dstd oëtcfc fd fdprdgk`gk÷l qud gclskstd dl g`agua`r da ocltc fd fdprdgk`gk÷l pdrk÷fkg`, fd `gudrfc gcl da vcauodl fd `gtkvkf`f `ag`lz`f`. Da `gtkvc fd Vcrrds d Jkncs tkdld ul` g`p`gkf`f fd prcfuggk÷l fd 088.888 ulkf`fds, `a ekl`a fd a`s gu`ads sd dspdr` qud qudfd tct`aodltd fdprdgk`fc. A` prcfuggk÷l pcr `ðc ` ac a`ric fd su vkf` þtka eud a` skiukdltd>  @ðc Tlkf`fds prcfugkf`s 0

28.888

2

68.888

7

24.888

6

04.888

A` fdprdgk`gk÷l pcr ulkf`f sd g`agua` fd a` skiukdltd o`ldr`>

Fdprdgk`gk÷l pcr ulkf`f ? U`acr jkst÷rkgc ? $02.588.888 G`p`gkf`f fd prcfuggk÷l 088.888 ulkf  ?  ? $025/ulkf`f Da i`stc pcr fdprdgk`gk÷l p`r` g`f` ulc fd acs 6 `ðcs sd g`agua` fd a` skiukdltd o`ldr`>

 

 @ðc

Fdprdgk`gk÷l `lu`a

Fdprdgk`gk÷l `guoua`f`

U`acr dl akbrcs

`.ð4c28.888 0 Xrkodr$2

28.888u$l2kf.4x28 $.082858/ulkf ? $2.4$2088.8.8:88.888

2 Wdiulfc 4.` 8ð 6c 8.888

68.888u9l.4kf58x.8 08 28 5/ulkf ? 4.8684.8.8688.888

7 Vdrgdr7`.ð 0c 48.888

24.8880u8l.k9f0x8.082858/ulkf ? 7.0480.8.:8;88.888

6

0.:;8.888 Gu`rtc `ðc

04.888ulkf 02.588.88x8 025/ulkf ? 0

8

.:;8.888

@OCRVK^@GKCLDW A` `ocrtkz`gk÷l gclt`bad ds da rdeadnc fd a` përfkf` fd v`acr qud suerdl acs dadodltcs fda klocvkakz`fc fd a` doprds` pcr da usc, a` cbscadsgdlg cbscadsgdlgk` k` c da skopad tr`lsgursc fda tkdopc. Dst` përfkf` fd v`acr ds skstdoàtkg` d krrdvdrskbad y sd g`agua` dl eulgk÷l fd acs pcrgdlt`nds c fda lþodrc fd `ðcs fd vkf` þtka qud dst`badgd a` lcro`tkv` gclt`bad.

 

Dxkstdl fkedrdltds tkpcs fd `ocrtkz`gk÷l dl gclt`bkakf`f dl eulgk÷l fd a` l`tur`adz` fda v`acr>

Fd `gtkvcs Wcl a`s `ocrtkz`gkclds qud sd j`ràl scbrd acs dadodltcs fd klocvkakz`fc p`r` rdeadn`r gcoccdstcs `gtkvcs sd v`l fdv`au`lfc da ocodltc dl qud gcopr`l `fqukdrdl y dopkdz`l ` us`rsd. fdsfd Wd rd`akz`l t`ltc scbrd da sd klocvkakz`fc o`tdrk`a gcoc scbrd da klo`tdrk`a. A` `ocrtkz`gk÷l `guoua`f` ds ul` gudlt` fd gcopdls`gk÷l, pudstc qud `ðc tr`s `ðc sd v` rdfugkdlfc da v`acr fda klocvkakz`fc.

Fd p`skvcs Dl dstd g`sc a`s `ocrtkz`gkclds sd rd`akz`l scbrd acs prëst`ocs c grëfktcs qud a` doprds` tkdld gcl tdrgdrcs. Gcl g`f` p`ic sd klgauyd ul` p`rtd fd kltdrdsds `sï gcoc ul p`rtd fd a` fduf` qud sd v` g`lgda`lfc.

 @ a` jcr` fdga`vds> rd`akz`r a` `ocrtkz`gk÷l fda klocvkakz`fc fdbdocs tdldr dl gudlt` fcs 



Da i`stc qud supcldr `fqukrkr klocvkakz`fc lc sd rdpdrgutd dl a` gudlt` fd përfkf`s y i`l`lgk`s dl su tct`akf`f `a ocodltc fd a` gcopr`, sklc fd o`ldr` prcpcrgkcl`a ` ac a`ric fd a` vkf` þtka fda bkdl. G`f` `ðc sd rdfugkrà da v`acr fda dadodltc fd klocvkakz`fc, fd o`ldr` qud su v`acr gclt`bad dl da b`a`lgd rdeadn`rà a` ko`idl ekda fda p`trkoclkc.

Dstc ds `sï pcrqud a` gcopr` fd klocvkakz`fc lc sd gclskfdr` i`stc, sklc ul` klvdrsk÷l qud dst`rà dl ludstr` doprds` fur`ltd oàs fd ul `ðc.  @sï, da `skdltc gclt`bad p`r` p`r` rdikstr`r a` `ocrtkz`gk÷l rdeadn`rà fcs fcs gcs`s> a` fksoklugk÷l fda v`acr fda klocvkakz`fc y ul `uodltc fd i`stc. Fd o`ldr` qud a` fksoklugk÷l fda v`acr fd acs `gtkvcs sd `lct` `a j`bdr y acs klgrdodltcs fd i`stcs v`l `a fdbd, qudf`lfc da skiukdltd

@skdltc>

A` `ocrtkz`gk÷l fda klocvkakz`fc qud sd v` fct`lfc g`f` dndrgkgkc v`

dlircs`lfc a` gcrrdspclfkdltd gudlt` fd ‑@ocrtkz`gk÷l @guoua`f`‟, qud ekiur` dl da `gtkvc fda b`a`lgd rdst`lfc `a v`acr fda klocvkakz`fc, fd o`ldr`

 

qud da v`acr gclt`bad fd ul dadodltc ds da v`acr pcr da qud ekiur` dl gclt`bkakf`f odlcs su `ocrtkz`gk÷l `guoua`f`. Dst`s scl a`s gudlt`s qud kltdrvkdldl dl acs `skdltcs fd `ocrtkz`gk÷l>

  dst`s gudlt`s dl da Xa`l Idldr`a Gclt`bad dstàl fdsiacs`f`s, pcr ac qud dxkstd ul` p`r` g`f` p`rtkf` fda klocvkakz`fc (ocbkak`rkc, o`qukl`rk`, vdjïguacs, `pakg`gkclds klecroàtkg`s, klecroàtkg`s, dtg.), pcr ac qud ds rdgcodlf`bad us`r a` qud gcrrdspclf` ` a` l`tur`adz` fd g`f` dadodltc.

DNDOXAC 0>

A` doprds` j` `fqukrkfc ul` oàqukl` pcr ul v`acr fd 48.888 durcs oàs 08.488 durcs fd KU@ da 0 fd nuakc. Wk `pakg`ocs ul pcrgdlt`nd akld`a fda 08%, ³guàa sdrà a` guct` fd `ocrtkz`gk÷l gclt`bad3 Xrkodrc rdikstr`ocs a` gcopr`

A` fct`gk÷l `lu`a p`r` a` `ocrtkz`gk÷l sdrà tcfcs acs `ðcs a` okso`, ul 08% fda prdgkc fd `fqukskgk÷l fd a` oàqukl`> 

48.888 x 08% ? 4.888 durcs

A` oàqukl` sd gcopr÷ dl nuakc, pcr ac qud a` fct`gk÷l p`r` da prkodr `ðc sdrà a` okt`f, 4.888 / 2 ? 2.488>

 

 @a ekl`akz`r da sdiulfc `ðc `ðc y fur`ltd da rdstc fda pdrïcfc pdrïcfc dl qud sd utkakz` a` oàqukl` `lct`rdocs da skiukdltd `skdltc pcr a` fct`gk÷l fd `ocrtkz`gk÷l gclt`bad>

DNDOXAC 2>

Crfdl`fcr  A` doprds` `fqukdrd ul crfdl`fcr pcr 2.888 durcs oàs 628 durcs fd KU@ ` gcokdlzcs fd `ðc. Dstko` qud a` vkf` þtka fd dstd dqukpc sdrà fd 7 `ðcs y qud tdlfrà ul v`acr rdskfu`a fd 488 durcs. G`agua` a` guct` fd `ocrtkz`gk÷l fda crfdl`fcr> 

Guct` fd `ocrtkz`gk÷l ? 2.888 ‗ 488 / 7 ? 488 durcs

A` fct`gk÷l `lu`a p`r` a` `ocrtkz`gk÷l fd dstd `gtkvc sdrà fd 488 durcs tcfcs acs `ðcs. Gcoc sd gcopr÷ ` gcokdlzcs fd `ðc, da `pultd gclt`bad sdrà `sï p`r` a` fct`gk÷l gclt`bad dsd prkodr `ðc y acs skiukdltds>

 

WKWVDO@W @OCRVK^@FCRDW OÀW GCOTLDW @ocrtkz`gk÷l gclt`bad akld`a c gclst`ltd Dl da oëtcfc fd `ocrtkz`gk÷l akld`a c gclst`ltd acs gcstds fd `fqukskgk÷l sd `ocrtkz`l dl guct`s gclst`ltds. Ds da oëtcfc oàs skopad y sd g`agua` `skil`lfc ul pcrgdlt`nd `lu`a eknc `a gcstd jkst÷rkgc fda `gtkvc. Dvkfdltdodltd, dstd pcrgdlt`nd lc ds `rbktr`rkc, sklc qud a` @idlgk` Vrkbut`rk` j` dst`badgkfc da skiukdltd gu`frc fd `ocrtkz`gk÷l gcl acs pcrgdlt`nds pdroktkfcs sdiþl da tkpc fd klocvkakz`fc. X`r` g`agua`r a` guct` fd `ocrtkz`gk÷l fda klocvkakz`fc klt`likbad, sd j`gd dl eulgk÷l fd su vkf` þtka (sk ( sk lc eudr` eàgkaodltd dstko`bad, sd pudfdl `pakg`r acs gcdekgkdltds fda gu`frc ` `ocrtkz`gk÷l). A` e÷roua` p`r` g`agua`r a` `ocrtkz`gk÷l akld`a ds>

Guct` fd `ocrtkz`gk÷l? (v`acr fd `fqukskgk÷l-v`acr rdskfu`a) `ðcs fd vkf` þtka Dndopac> A` guct` fd `ocrtkz`gk÷l `lu`a ekn` p`r` ul` oàqukl` qud gcst÷l 48.888 durcs, ul` vkf` þtka fd 08 `ðcs y ul v`acr rdskfu`a fd 08.888 durcs, sdrï`> *48.888 ‗ 08.888 / 08 ? 6.888 durcs

FD LÞODRC FD FÏIKVCW Dl da oëtcfc fd `ocrtkz`gk÷l fd lþodrc fd fïiktcs sd pudfdl idldr` guct`s grdgkdltds (a` `ocrtkz`gk÷l ds oàs b`n` `a prklgkpkc y v` `uodlt`lfc) c fdgrdgkdltds (a` fct`gk÷l fksokluyd dl g`f` dndrgkgkc). Da oëtcfc sd b`s` dl da pdrkcfc fd `ocrtkz`gk÷l dst`badgkfc dl da gu`frc cekgk`a fd `ocrtkz`gkclds y sd g`agua` `pakg`lfc ulc fïiktcs ` g`f` ulc fd acs `ðcs fda pdrïcfc dl qud sd v` ` `ocrtkz`r da bkdl. Udocs gcl ul dndopac gcoc aadv`rac ` g`bc > Dl ul pdrïcfc fd 4 `ðcs, sd suo`l tcfcs acs `ðcs (0+2+7+6+4 ? 04). Wd fkvkfd dltclgds da gcstd fd `fqukskgk÷l pcr 04, sd cbtkdld ul` guct` pcr fïiktc qud utkakz` p`r` `pakg`r, fd ecro` grdgkdltd c fdgrdgkdltd, ` g`f` ulc fd acs fïiktcs (`ðcs) qud gcopcldl a` vkf` þtka fda `gtkvc (0, 2, 7, 6, 4). Dndopac> X`r` ul `gtkvc guyc gcstd fd `fqukskgk÷l eudrcl 78.888 durcs y su vkf` þtka scl 4 `ðcs, suo`ocs acs fïiktcs fd a` vkf` þtka>

 

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4 +6 + 7 + 2 + 0 ? 04

78.888 / 04 ? 2.888 durcs

A` guct` pcr fïiktc sd cbtkdld `pakg`lfc a` guct` pcr fïiktc ` g`f` `ðc p`r` cbtdldr a` fct`gk÷l gclt`bad `lu`a p`r` a` `ocrtkz`gk÷l (dstd dndopac ds dl ecro` fdgrdgkdltd y sd `ocrtkz` oàs `a prklgkpkc)> 

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2.888 x 4 ? 08.888 durcs da prkodr `ðc 2.888 x 6 ? :.888 durcs da sdiulfc `ðc 2.888 x 7 ? 5.888 durcs da tdrgdr `ðc

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2.888 x 2 ? 6.888 durcs da gu`rtc `ðc

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2.888 x 0 ? 2.888 durcs da þatkoc `ðc

XCR TLKF@F XRCFTGKF@

Da oëtcfc fd `ocrtkz`gk÷l gclt`bad pcr ulkf`f prcfugkf` sd b`s` dl a` dstko`gk÷l fd a`s ulkf`fds qud ul `gtkvc t`likbad prcfugd dl ul `ðc dl aui`r  fd b`s`rsd dl a` vkf` þtka. X`r` pcfdr utkakz`rac dl a` fdga`r`gk÷l fd kopudstcs, fdbd dst`r `prcb`fc prdvk`odltd pcr a` @idlgk` Vrkbut`rk`. @fdoàs, sd us`rà tcfcs acs `ðcs j`st` `ag`lz`r a`s ulkf`fds prcfugkf`s dstko`f`s. [ sd fdbd  nustkekg`r `lu`aodltd a` `gtkvkf`f `gtkvkf`f c a` prcfuggk÷l fda fda `gtkvc.

Dndopac> Tl` doprds` gcopr`r ul` euricldt` pcr 068.888 durcs, p`r` da qud sd dst`badgd ul pa`l fd `gtkvkf`f prdvkst` fd ulcs 748.888 mka÷odtrcs. Fd dstcs f`tcs rdsuat` ul` guct` fd `ocrtkz`gk÷l fd 8,68 gëltkocs pcr quka÷odtrc (068.888 durcs / 748.888 mo ? 8,68 durcs). G`f` `ðc sd gclskfdr`ràl acs mka÷odtrcs rdgcrrkfcs p`r` g`agua`r a` guct` `lu`a fd `ocrtkz`gk÷l. @sï, da prkodr `ðc rdgcrrd 24.888 mka÷odtrcs, pcr ac qud a` cpdr`gk÷l p`r` g`agua`r a` guct` `lu`a sdrà> 

24.888 mo x 8,68 ? 08.888 durcs.

OËVCFC FDA V@LVC EKNC WCBRD TL U@ACR @OCRVK^@BAD FDGRDGKDLVD

 

Gcl dstd oëtcfc fd `ocrtkz`gk÷l sd `pakg` ul pcrgdlt`nd eknc `a v`acr qud dstà pdlfkdltd `ocrtkz`r. X`r` g`agua`r da pcrgdlt`nd fdbdocs `gufkr `a gu`frc fd `ocrtkz`gkclds cekgk`ads y dl eulgk÷l fda bkdl guyc v`acr qudrdocs `ocrtkz`r, sd ouatkpakg` da gcdekgkdltd fd `ocrtkz`gk÷l akld`l pcr ulc fd dstcs trds, sdiþl gcrrdspclf`> 

X`r` pdrïcfcs fd `ocrtkz`gk÷l kledrkcrds ` 4 `ðcs ? 0,4

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X`r` pdrïcfcs kiu`a c supdrkcrds ` 4 `ðcs d kledrkcr ` : `ðcs ? 2

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X`r` pdrïcfcs kiu`a c supdrkcrds ` : `ðcs ? 2,4

Dndopac> Tl` doprds` `fqukdrd ul `gtkvc pcr 48.888 durcs ` gcokdlzcs fd `ðc. @gufkocs `a gu`frc fd `ocrtkz`gkclds y vdocs qud p`r` dstd `gtkvc da gcdekgkdltd oàxkoc ds fda 24% dl ul pdrïcfc oàxkoc fd : `ðcs. A` doprds` qukdrd `ocrtkz`r ac oàxkoc, `sï qud cpt` pcr `ocrtkz`rac dl 6 `ðcs.  @sï, da pcrgdlt`nd fd `ocrtkz`gk÷l `lu`a sdrï`> 

24% x 0,4 ? 79,4%

 @pakg`fc ` acs 6 `ðcs fd `ocrtkz`gk÷l qudf`rï` `sï>

Dl da þatkoc `ðc, a` doprds` fdbdrà `ocrtkz`r tcfc ac qud qudfd pdlfkdltd.

@OCRVK^@GK×L @GTOTA@F@ A` `ocrtkz`gk÷l `guoua`f` ds a` suo` fd tcf`s a`s fct`gkclds  pdrk÷fkg`s y skstdoàtkg`s ` a` `ocrtkz`gk÷l fd ul `gtkvc fdtdrokl`fc fdsfd qud sd tkdld j`st` da ocodltc dl da qud sd gu`ltkekg`.

 

Ds a` `ocrtkz`gk÷l qud j`y` tdlkfc aui`r dl ul dndrgkgkc fkedrdltd y qud sd j`bï` rdikstr`fc dl da fdbd fd a` gudlt` 02; c dl a` gudlt` fd Xërfkf`s y I`l`lgk`s.

BKBAKCIR@EÏ@ Fdprdgk`gkclds WKLKWVDRR@, Iclz`ac= XCA@LGC, Auks Dlrkqud= JDL@C J`rvdy. Gclt`bkakf`f> skstdo` fd klecro`gk÷l p`r` a`s cri`lkz`gkclds. Bcictà> Og Ir`w Jkaa. 0;;9. Xài. 24:-256.

WXKAADR, D`ra @., Nr= ICWO@L O`rtïl A. Gclt`bkakf` Gclt`bkakf`f f ekl`lgkdr`. Odxkgc F.E> Og Ir`w Jkaa.0;::. p 789-706.

JTRV@FC, Jdl`c I`brkda. Gclt`bkakf`f `gtkv` lkvda 7. Odfdaaïl Gcacobk`. 0.;:2 Xài. 6; -008.

 @ocrtkz`gkclds Vco`fc fd> jtps>//`sdscrk`s.gco/doprds`s/lcro`v`s/gcl`bad/pig/`ocrz`gkcl/