Leases Part 1 (Accounting by Lessees)

August 5, 2022 | Author: Anonymous | Category: N/A
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Fkosks ^ort ?(Oiieu`tc`b hy Fksskks)

[email protected]@B [email protected]@T7 FKOYK 000 cs o ie`troit er port ea o ie`troit tmot ie`vkys tmk rcbmt te usk tmk u`dkrfyc`b osskt aer o pkrced ea 

tclk c` kximo`bk aer ie`scdkrotce`s.  ^AXY ?1 cs tmk `kw fkosk sto`dord  sto`dord . Xcbmt te ie`tref tmk usk ea o` osskt 000 ca tmreubmeut tmk pkrced ea usk tmk fksskk mos tmk rcbmt te7   Ehtoc` suhsto`tcoffy off ea tmk kie`elci hk`kacts arel tmk usk ea tmk cdk`tcackd osskt (kxifuscvk usk) Kxolpfk ea kie`elci hk`kacts7 hk`kacts7 usc`b, mefdc`b er suhfkosc`b tmk osskt  

Dcrkit usk ea tmk cdk`tcackd osskt 00 aer wmot purpesk o`d o `d mew tmk osskt cs uskd

Oiieu`tc`b aer Fkosks arel tmk pec`t ea vckw ea Fksskk  

Ac`o`ik Fkosk Ledkf

^AXY ?1 prevcdks tmot off fkosks smoff hk oiieu`tkd aer hy tmk fksskk os o  ac`o`ik fkosk u`dkr tmk `kw fkosk sto`dord. Tmk Fksskk cs rkqucrkd te lojk o` c`ctcof k`try ot tmk stort ea tmk fkosk ie`troit os aeffews7 Dkhct7 Xcbmt ea usk osskt osskt 00 te rkieb`czk tmk rcbmt te usk tmk cdk`tcackd cdk`tcackd osskt Irkdct7 Fkosk Fcohcfcty 00000 te te rkieb`czk tmk ehfcbotce`s te lojk poylk`ts

 Epkrotc`b Fkosk Ledkf

^AXY ?1 ofse prevcdks prevcdks o` kxikptc kxikptce` e` te tmk bk`krof rufk os stotkd stotkd ohevk. C` etmkr werds, werds, tmk fksskk fksskk cs  pkrlcttkd te dkvcotk arel tmk pefciy tmot off fkosks smeufd hk oiieu`tkd aer usc`b tmk ac`o`ik fkosk ledkf  prevcdkd tmot7 ?. Ymer Ymertt-tk tkrl rl fk fkos oskk 8. Few Few vof vofuk uk fko kosk sk  @etk7 Tmk Fksskk loy rkieb`czk tmk fkosk poylk`ts os rk`t kxpk`sk u`dkr tmk twe kxikptce`s.

Ac`o`ik Fkosk Oiieu`tc`b Kxpfoc`kd C`tkrlkdcotk Oiieu`tc`b 9 | ?

 

Ac`o`ik Ac` o`ik Fkosk 000 tro`sakrs suhsto`tcoffy off ea tmk rcsjs o`d rkwords c`icdk`tof te ew`krsmcp ea o` cdk`tcackd osskt XCBMT EA [YK OYYKT C`ctcof Lkosurklk`t  ea Xcbmt ea [sk Osskt00000 Osskt00000 ot iest e` iellk`iklk`t dotk

Iest ofse c`ifudk tmk aeffewc`b7 ?. 8. 9. 4.

^rksk`t ^rksk`t vofuk ea fkosk fkosk poylk`ts poylk`ts er c`ctc c`ctcof of lkosurklk`t lkosurklk`t ea tmk fkosk fkosk fcohcfcty fcohcfcty Fkosk poylk`ts poylk`ts lodk te fksser fksser hkaerk tmk stort stort ea tmk ie`troit ie`troit C`ctco C`ctcoff dcrkit dcrkit iests iests c`iur c`iurrkd rkd hy tmk tmk fksskk fksskk Kstclotkd Kstclotkd iests iests ea dcslo`t dcslo`tfc`b, fc`b, rklevc` rklevc`b b o`d rksterc`b rksterc`b tmk tmk u`dkrfyc`b u`dkrfyc`b osskt osskt Kxikptce`s arel tmk c`ctcof lkosurklk`t iest ea Xcbmt ea [sk Osskt7  Fkosk C`ik`tcvks  C`ctcof dcrkit iests  Fkoskmefd Clprevklk`ts  Ykiurcty Dkpescts Xkau`dohfk

fksskk smoff lkosurk rcbmt rcbmt ea usk osskt osskt ot iest  Yuhskquk`t Yuhskquk `t Lkosurklk`t Lkosurklk`t ea Xcbmt ea [sk Osskt 00 tmk fksskk fkss oiiulufotk oiiulufotkd d dkprkic dkprkicotce otce` ` o`d clpocrlk`t clpocrlk`t fess ^rksk`totce`  00 os o skporotk fc`k ctkl c` tmk stotklk`t ea ac`o`icof pesctce` er tmk fksskk mos o` oftkr`otcvk   Eptce` c` tmk fc`k ctkl wmkrk tmk u`dkrfyc`b osskt weufd movk hkk` prksk`tkd ca ew`kd   Rctm odkquotk dcsifesurk. Dkprkicotce` 00 Xcbmt ea [sk Osskt smoff hk dkprkicotkd evkr tmk uskauf fcak wmk`7

o) Tmk fkosk fkosk tro`sakrs tro`sakrs ew`krsm ew`krsmcp cp ot tmk k`d k`d ea tmk fkosk fkosk tkrl te te tmk fksskk fksskk er   h) Tmk fksskk cs ikrtoc` te kxkricsk purimosk eptce`

C` tmk ohsk`ik ea tmk ohevk ie`dctce`s, tmk fksskk smoff dkprkicotk tmk Xcbmt ea [sk osskt7 Evkr tmk smertkr tkrl hktwkk` uskauf fcak o`d fkosk tkrl Fkosk Fcohcfcty C`ctcof Lkosurklk`t ea Fkosk Fcohcfcty   00000 ot tmk prksk`t vofuk ea fkosk poylk`ts e` iellk`iklk`t dotk (^AXY ?1.por 81) o`d suhskquk`tfy, ot olertczkd iest. C`tkrlkdcotk Oiieu`tc`b 9 | 8

 

Clperto`t @etks e` tmk ielputotce` ea prksk`t vofuk ( c` tmk erdkr ea prcercty)

?. Tmk fkosk fkosk poylk poylk`ts `ts smof smofff hk dcsieu` dcsieu`tkd tkd usc`b usc`b tmk tmk c`tkrkst rotk clpfcict c` tmk fkosk 8. C`irklk` C`irklk`tof tof herr herrewc` ewc`b b rotk rotk ea tmk fksskk fksskk cs uskd c` tmk ohsk`ik ea clpfcict c`tkrkst rotk

    

Ielpe`k`ts ea fkosk poylk`ts Acxkd fkosk poylk`ts Qorcohfk fkosk poylk`ts Kxkricsk prcik ea purimosk eptce` ca tmk fksskk cs rkose`ohfy ikrtoc` te kxkricsk tmk purimosk eptce` Oleu`t kxpkitkd te hk poyohfk hy tmk fksskk u`dkr o rkscduof vofuk buoro`tkk Tkrlc`otce` pk`oftcks ca tmk fkosk tkrl rkafkits tmk kxkricsk ea tkrlc`otce` eptce`

Yuhskquk`t Lkosurklk`t ea fkosk fcohcfcty fcohcfcty 0000 tmk fksskk smoff lkosurk fkosk fcohcfcty fcohcfcty hoskd e` olertczkd iest 

Os o bk`krof rufk7

 

000 C`tkrkst e` tmk fkosk fcohcfcty cs ielputkr usc`b tmk kaakitcvk c`tkrkst lktmed 000 Fkosk poylk`ts poylk`ts ork ork oppertce`kd hktwkk` c`tkrkst o`d o rkduitce` ea tmk fkosk fcohcfcty

AC]KD ^[email protected] poylk`ts lodk hy fksskk te tmk fksser durc`b tmk fkosk tkrl ot acxkd oleu`ts. Cffustrotcvk Kxolpfk ? ’ [email protected]@IK FKOYK (Acxkd ^oylk`t)

E` Go`uory >?, 8>8>, Ielpo`y O fkoskd o loimc`kry aer 4 ykors movc`b tmk solk uskauf fcak os tmk tkrl ea  fkosk.. Tmk o``uof rk`tof fkosk rk`tof cs ^?>>,>>> ot tmk k`d ea koim ykor. Rctm Rctm o` clpfcict c`tkrkst c`tkrkst rotk rotk ea ?8%, tmk fkosk ie`troit aurtmkr stotks tmot Ielpo`y O wcff ossulk ew`krsmcp ea tmk loimc`kry ot tmk k`d ea 4 ykors. yko rs. Ytkp ?7 Ielputk aer tmk prksk`t vofuk ea tmk o``uof poylk`t ^rksk`t vofuk < ^?>>,>>> x prksk`t vofuk ea o` erdc`ory o``ucty ea ? aer 4 ykors < ^?>>,>>> x 9.>29 < ^9>9,29>   ***^rksk`t vofuk ea 9.>29 cs dkrcvkd arel tmk lotmklotciof tohfk ea prksk`t vofuk ea o` o``ucty

Geur`of K`try e` Go`uory >?, 8>8>7 Xcbmt ea [sk Osskt   Fkosk Fcohcfcty

9>9,29>.>> 9>9,29>.>> C`tkrlkdcotk Oiieu`tc`b 9 | 9

 

Ytkp 87 Ielputk aer tmk dkprkicotce` ea tmk Xcbmt ea usk osskt   Bcvk` tmot, tmk fkosk tro`sakrs ew`krsmcp, dkprkicotce` wcff hk ielputkd usc`b uskauf fcak(c`icdk`toffy, uskauf fcak cs kquof te tmk fkosk ie`troit c` tmcs kxolpfk)  

Geur`of K`try e` Dkiklhkr 9?, 8>8> te rkierd dkprkicotce`7 Dkprkicotce`   Oiiulufotkd Dkprkicotce`   (^9>9,29>/4ykors)

2;,398 2;,398

Ytkp 97 Yuhskquk`t Geur`of K`trcks K`trcks oatkr Go`uory >?, 8>8>  @etks7  

Tmk o``uof rk`tof ea ^?>>,>>> smoff hk trkotkd os poylk`t ea prc`icpof o`d c`tkrkst Tmk c`tkrkst cs ielputkd os tmk dcaakrk`ik hktwkk` tmk aoik vofuk ea bress acxkd poylk`ts ea ^4>>,>>> evkr 4 ykors o`d tmk prksk`t vofuk ea ^9>9,29> er ^31,82>

^rksk`tkd hkfew aer o hkttkr u`dkrsto`dc`b o`d os bucdk aer tmk etmkr suhskquk`t k`trcks cs tmk tohfk ea  olertczotce`7

Dotk ?/?/8>8> ?8/9?/8>8> ?8/9?/8>8? ?8/9?/8>88 ?8/9?/8>89 TETOF

^oylk`t > ?>>,>>> ?>>,>>> ?>>,>>> ?>>,>>> 4>>,>>>

C`tkrkst

^rc`icpo f

91,44= 8=,=8? 8>,8=> ?>,28? 31,82>

19,;;8 2?,?23 23,28> =3,823 9>9,29>

^rksk`t Qofuk 9>9,29> 84>,?2= ?1=,333 =3,823 >

Kxpfo`otce`s7  

^19,;;8

^oylk`t < o``uof rk`tof acxkd poylk`ts C`tkrkst < prksk`t vofuk x ?8% er ^91,44= ^rc`icpof < port ea rk`tof oatkr dkduitc`b c`tkrkst (aer 8>8> C`tkrkst < ^?>>,>>>-91,44=) ^rksk` ^rk sk`tt Qofuk Qofuk < cs tmk hofo`ik hofo`ik ea tmk fkosk fcohcfct fcohcfcty y oat oatkr kr dkduitc dkduitc`b `b o``uof o``uof prc`ic prc`icpof pof  poylk`t. Aer Dki. 9?, 8>8>, prksk`t vofuk cs ^9>9,29> fkss kquofs ^84>,?2=.

Tmk suhskquk`t k`trcks rkfotkd te tmk ohevk ohev k cffustrotcvk iosk aeffew7 ?8/9?/8>8 >

C`tkrkst Kxpk`sk Fkosk Fcohcfcty   Iosm Io

91,44 = 19,;; 8 ?>>,>>> C`tkrlkdcotk Oiieu`tc`b 9 | 4

 

?8/9?/8>8 >

Dkprkicotce` Kxpk`sk 2;,398   Oiiulufotkd Dkprkicotce`

?8/9?/8>8 ? C`tkrkst Kxpk`sk

Fkosk Fcohcfcty   Iosm Io

?8/9?/8>8 ?

2;,398

8=,=8 ? 2?,?2 3 ?>>,>>>

Yolk k`try o`d oleu`t te rkierd dkprkicotce` os c` ?8/9?/8>8>

?8/9?/8>8 8 C`tkrkst Kxpk`sk

Fkosk Fcohcfcty   Iosm Io ?8/9?/8>8 9 C`tkrkst Kxpk`sk

Fkosk Fcohcfcty   Iosm Io

8>,8= > 23,28 > ?>>,>>> ?>,28 ? =3,82 3 ?>>,>>>

Ca o Ytotklk`t ea Ac`o`icof ^esctce` wcff hk prkporkd os ea Dki. 9?, 8>8>, tmk rcbmt ea usk osskt wcff hk prksk`tkd os o skporotk fc`k ctkl u`dkr `e`iurrk`t `e` iurrk`t osskts os7

 

Xcbmt ea [sk Osskts ^9>9,29> Fkss Oiiulufotkd Dkprkicotce` (2;,398) -------------------------------------------------------------Iorryc`b Oleu`t (@kt Heej Qofuk) ^882,23= --------------------------------------------------------------

Fcjkwcsk, tmk Fkosk Fcohcfcty weufd hk rkpertkd portfy os Iurrk`t Fcohcfctcks aer tmk oleu`t ea ^2?,?23 o`d  portfy @e`iurrk`t Fcohcfctcks aer ^?1=,333 (^23,28> + ^=3,823) YKI[XCTS YKI[XCT S DK^EYC DK^EYCTY TY 0000000 0000000 de `et oaakit tmk fkosk fcohcfcty ea tmk fksskk o`d rcbmt ea usk osskt. C`tk`dkd C`tk` dkd te o`swkr aer dolobks dolobks e` tmk fkoskd fkoskd prepkrty, prepkrty, tmk fksser  fksser  rktur`s rktur `s tmk oleu`t ot tmk k`d ea tmk fkosk tkrl. tkrl. Tmk fksskk fksskk rkierds rkierds skiurcty skiurcty dkpescts os o rkikcvohfk lkosurkd ot olertczkd iest.

C`tkrlkdcotk Oiieu`tc`b 9 | ;

 

QOXCOHFK ^[email protected] QOXCOHFK ^[email protected] 000000  poylk`ts durc`b tmk fkosk tkrl tmot vory durc`b tmk fkosk tkrl duk te imo`bks c` selk aoits o`d icriulsto`iks moppk`c`b oatkr tmk iellk`iklk`t dotk.

Oiieu`tc`b aer vorcohfk poylk`ts dkpk`ds e` tmk jc`d ea vorcohcfcty7 

^oylk`ts hoskd e` c`tkrkst rotks er ie`sulkr prcik c`dkx ork c`ifudkd c` tmk fkosk poylk`ts



^oylk`ts hoskd e` tmk possobk p ossobk ea tclk er auturk usobk ork `et c`ifudkd c` tmk fkosk poylk`ts

Cffustrotcvk Kxolpfk 8 ’ Ac`o`ik Fkosk (Qorcohfk ^oylk`ts)

E` Go`uory >?, 8>8>, Ielpo`y H k`tkrkd c`te o` =-ykor fkosk ea o afeer ea o hucfdc`b wctm tmk aeffewc`b tkrls7   O``uof O`` uof Xk`t Xk`tof of aer aer tmk tmk acrst acrst 9 ykors ykors poyoh poyohfk fk ot tmk k`d k`d ea tmk ykor ykor ^9>>,>>> ^9>>,>>> O``uof rk`tof aer tmk `kxt ; ykors poyohfk ot tmk k`d ea koim ykor 4>>,>>> Clpfcict c`tkrkst rotk ?>% ^Q ea o` erdc`ory o``ucty ea ? ot ?>% 8.4=2 ^Q aer o` erdc`ory o``ucty ea ? ot ?>% 9.23? ^Q ea ? ot ?>% aer 9 pkrceds >.2;? Tmk fkosk deks `et prevcdk o tro`sakr ea tctfk er purimosk eptce` te tmk fksskk. Ytkp ? ’ Ielputk tmk ^rksk`t Qofuk aer tmk acrst 9 ykors

O``uof Xk`tof aer tmk acrst 9 ykors Luftcpfy hy hy tm tmk ao aoiter aae er ttm mk ac acrst 9 ykors

9>>,>>> 8.4=2

Fkosk Fcohcfcty - Go`uory >?, 8>8>

241,?>>

Ytkp 8 ’ Ielputk aer tmk ^rksk`t ^ rksk`t Qofuk aer tmk `kxt ; ykors

O``uof Xk`tof aer tmk fost ; ykors Luftcpfy hy hy tmk aaooiter ae aer tmk aaccrst 9 yk ykors ^rksk`t Qofuk e` Go` >?, 8>89 Luftcpfy hy hy ^Q aoiter ae aer tmk aaccrst 9 yko korrs ^rksk`t Qofuk e` Go` >?, 8>8>

4>>,>>> 9.2 9.23? ?,;?1,4> > >.2 >.2;? ?,?9=,=? 1

Ytkp 9 ’ Ielputk tmk oleu`t ea fkosk fcohcfcty te hk heejkd e` Go`uory >?, 8>8>7

^rksk`t Qofuk ea O``uof Xk`tofs aer 9 ykors ^rksk`t Qofuk ea O``uof Xk`tofs aer ;

241,?>> ?,?9=,=? C`tkrlkdcotk Oiieu`tc`b 9 | 1

 

ykors

1 ?,==4,3? 1

Fkosk Fcohcfcty - Go`uory >?, 8>8> Tohfk ea Olertczotce`s

DOTK

?/?/8>8 > ?8/9?/8 >8> ?8/9?/8 >8? ?8/9?/8 >88 ?8/9?/8 >89 ?8/9?/8 >84 ?8/9?/8 >8; ?8/9?/8 >81 ?8/9?/8 >82

^OSLK @T

[email protected]  KYT

^[email protected] ^OF

^[email protected] T QOF[K

?,==4,3?1 9>>,>>>

?==,438

???,;>=

?,229,4>=

9>>,>>>

?22,94?

?88,1;3

?,1;>,24=

9>>,>>>

?1;,>2;

?94,38;

?,;?;,=89

4>>,>>>

?;?,;=8

84=,4?=

?,812,4>1

4>>,>>>

?81,24?

829,8;3

334,?41

4>>,>>>

33,4?;

9>>,;=;

139,;1?

4>>,>>>

13,9;1

99>,144

918,3?=

4>>,>>>

92,>=8

918,3?=

>

Geur`of K`trcks aer tmk ykor 8>8>7

??-GGo`o`-8>

Xc Xcbm bmtt ea [sk [sk Ossk Ossktt  

?,==4,3? 1 ?,==4,3? 1

Fkosk Fcohcfcty

?8/9?/8>8 > C`tkrkst Kxpk`sk Fkosk Fcohcfcty   Iosm Io ?8/9?/8>8 > Dkprkicotce` Kxpk`sk   Oiiulufotkd Dkprkicotce`   (?,==4,3?1/= ykors)

?==,438 ???,;>= 9>>,>>>

89;,1?; 89;,1?;

K`d ea Fksse` C`tkrlkdcotk Oiieu`tc`b 9 | 2

 

Xkakrk`iks7

C`tkrlkdcotk Oiieu`tc`b 8 hy7 Wkus Qkr`e` T. Lcffo`

 ^mcfcppc`k Ac`o`icof Xkpertc`b Yto`dords  ^mcfcppc`k Yto`dords ?1 Fkosks (^AXY (^AXY ?1) Evkrvckw7 Tmk `kw sto`dord cs cssukd e` Go`uory ?9, 8>?1. Ct rkpfoiks off prkvceus ^AXY prevcsce`s e` fkosk oiie oi ieu` u`ttc`b (^O ^OY Y ?2 ?2,, YC YCI I ?; ?;,, YC YCI I 82 o` o`d d CAX AXCI CI 4) 4).. ^A ^AX XY ?1 cs ka kaaaki kittcv cvkk ae aerr o` o``u `uof of  pkrceds hkbc``c`b e` er oatkr ? Go`uory 8>?3.   Korf Korfckr ckr oppfciotce` oppfciotce` cs pkrlcttkd pkrlcttkd aer k`tctcks tmot oppfy ^AXY ?; Xkvk`uk ?; Xkvk`uk arel Ie`troits wctm Iustelkrs ot er hkaerk tmk dotk ea c`ctcof oppfciotce` ea  ^AXY ?1.   Rmot imo`bks io` wk kxpkit5  

Fksskk Oiieu`tc`b

^OY ?2

^AXY ?1

Xk`tof kxpk`sk cs rkieb`czkd c` ^react er Fess

Xkieb`czk o Xcbmt-Ea-[sk Osskt  o`d  o`d fcohcfcty aer off fkosks wctm o tkrl o Fkosk fcohcfcty ea lerk tmo` ?8 le`tms, u`fkss tmk C`tkrlkdcotk Oiieu`tc`b 9 | =

 

u`dkrfyc`b osskt cs ea few vofuk. Kxpk`sk ot Skor k`d

C` tmk aerl ea rk`t kxpk`sk

C` tmk aerl ea dkprkicotce` kxpk`sk rkfotkd te tmk XE[ Osskt o`d C`tkrkst kxpk`sk kxpk`sk rkfotkd te tmk fkosk fcohcfcty

Fksser Oiieu`tc`b

Ifosscacks tmk fkosk os ac`o`ik fkosk ca suhsto`tcoffy off ea tmk rcsjs o`d rkwords c`icdk`tof te ew`krsmcp ea tmk fkoskd osskt movk hkk` tro`sakrrkd te tmk fksskk, etmkrwcsk

Kssk`tcoffy u`imo`bkd

  Rctm tmk `kw sto`dord e` Fkosks, tmk fksskk wcff hk rkqucrkd te rkieb`czk tmk logercty ea fkosks c` cts  hofo`ik smkkt. Fksser oiieu`tc`b wcff rkloc` kssk`tcoffy u`imo`bkd. Fostfy, dcsifesurk rkqucrklk`ts wcff c`irkosk scb`cacio`tfy.  C. Cdk`tcayc`b Cdk`tca yc`b o Fkosk Ossksslk`t ea wmktmkr o ie`troit ie`toc`s o fkosk er `et   ie `troit te ie`toc` o fkosk. Off ea tmk aeffewc`b irctkrco lust hk lkt aer o ie`troit o) Tmkrk cs o` cdk`tcackd osskt tmot tmk iustelkr mos tmk rcbmt te usk.  h) Tmk fksskk ehtoc`s suhsto`tcoffy off tmk kie`elci hk`kacts. i) Tmk fksskk mos tmk rcbmt te dcrkit tmk usk ea tmk osskt.  Dktkrlc`c`b Rmktmkr o` Orro`bklk`t Ie`toc`s o Fkosk Cdk`tcackd Osskt Tmk Fkosk Cdk`tcackd Osskt lust hk kxpfcictfy er clpfcictfy cdk`tcackd c` tmk ie`troit. Tmkrk lust hk `e suhstctutce` rcbmts, lko`c`b tmkrk cs `e proitciof ohcfcty te suhstctutk tmk osskt. Tmk Fkoskd Osskt lust hk pmyscioffy dcstc`it.  Ykporotc`b Ielpe`k`ts ea o Ie`troit c`te Fkosk o`d @e`-Fkosk Aer o ie`troit tmot cs, er ie`toc`s, o fkosk, o` k`tcty smoff oiieu`t aer koim fkosk ielpe`k`t wctmc` tmk ie`troit os o fkosk skporotkfy arel `e`-fkosk ielpe`k`ts ea tmk ie`troit.   Fksskk Offeiotk tmk ie`scdkrotce` c` tmk ie`troit te koim fkosk ielpe`k`t e` tmk hoscs ea tmk rkfotcvk sto`dofe`k prcik ea tmk fkosk ielpe`k`t o`d tmk obbrkbotk sto`d-ofe`k prcik ea tmk `e`-fkosk ielpe`k`ts. Tmk rkfotcvk sto`d-ofe`k prcik ea fkosk o`d `e`-fkosk ielpe`k`ts smoff hk dktkrlc`kd e` tmk hoscs ea tmk prcik tmk fksser, er o sclc sclcfor for suppfckr, suppfckr, weufd imorbk o` k`tc k`tcty ty aer tmot ielpe`k`t, ielpe`k`t, er o sclcfor  ielpe` iel pe`k`t k`t,, skp skporo orotkf tkfy. y. Ca `et rko rkodcf dcfy y ovo ovocfo cfohfk hfk,, tmk fks fksskk skk smo smoff ff kst kstclo clotk tk tmk sto sto`d`d-ofe ofe`k `k prc prcik, ik, loxclczc`b tmk usk ea ehskrvohfk c`aerlotce`.   Fksser Offeiotk tmk ie`scdkrotce` c` tmk ie`troit oppfyc`b porobropms 29’3> ea ^AXY ?;.    CC. Fkosk Tkrl O` k`tcty smoff dktkrlc`k tmk fkosk tkrl hy ie`scdkrc`b tmk aeffewc`b7 ?. `e``e`-io`i io`ikff kffohf ohfkk pkrce pkrced d ea o fkosk fkosk::  



8. pkrceds pkrce ds ievkrkd ievkrk eptce` te kxtk`d tmk tmk fkosk ca tmk fksskk fksskk cs rkose`ohf rkose`ohfy y ikrtoc` ikrtoc` te kxkricsk kxkricsk tmot eptce`: o`dd hy o` eptce` 9. pkrce pkrceds ds ievkrkd ievkrkd hy o` eptce` eptce` te tkrlc`otk tkrlc`otk tmk tmk fkosk ca tmk fksskk fksskk cs rkose`oh rkose`ohfy fy ikrtoc` ikrtoc` `et te C`tkrlkdcotk Oiieu`tc`b 9 | 3

 

kxkricsk tmot eptce`.  CCC. Fksskk Oiieu`tc`b  Oiieu`tc`b     Xkieb`ctce`  Xkieb`ctc e` Ot tmk iellk`iklk`t dotk, o fksskk cs rkqucrkd te rkieb`czk osskts o`d fcohcfctcks aer off fkosks wctm o tkrl ea lerk tmo` ?8 le`tms, u`fkss tmk u`dkrfyc`b osskt cs ea few vofuk.    C`ctcof Lkosurklk`t  Lkosurklk`t    Xcbmt ea [sk Osskt Ot tmk iellk`iklk`t dotk, o fksskk smoff lkosurk tmk rcbmt-ea-usk osskt ot iest. Tmk iest ea tmk rcbmt-ea-usk osskt smoff ielprcsk7 c`ctcof lkosurklk`t ea Fkosk Fcohcfcty: o`y fkosk poylk`ts lodk ot er hkaerk tmk iellk`iklk`t dotk, fkss o`y fkosk c`ik`tcvks rkikcvkd: o`y c`ctcof dcrkit iests c`iurrkd hy tmk fksskk: o`d kstclotkd dcslo`tfc`b/rksterotce` iest.   Fkosk fcohcfcty ^rksk`t vofuk ea fkosk poylk`ts tmot ork `et pocd ot tmot dotk  (usc`b c`tkrkst rotk clpfcict c` tmk fkosk, er ca `et rkodcfy dktkrlc`ohfk, fksskk–s c`irklk`tof herrewc`b rotk)   Fkosk ^oylk`ts tmot ork `et pocd ot tmk iellk`iklk`t dotk c`ifudks tmk aeffewc`b7 acxkd poylk`ts: kxkricsk prcik ea o purimosk eptce` e`fy ca tmk fksskk cs rkose`ohfy ikrtoc` te e kxkricsk: e oleu`ts kxpkitkd te hk poyohfk hy tmk fksskk u`dkr rkscduof vofuk buoro`tkks: e vorcohfk vorco hfk fkosk fko sk poylk`ts poyl k`ts tmot dkpk`d e` o` c`dkx er o rotk: o`d   poylk`ts ea pk`oftcks aer tkrlc`otc`b tmk fkosk, ca tmk fkosk tkrl rkafkits rkafkits tmk fksskk kxkricsc`b o` eptce` te tkrlc`otk tmk fkosk.  Yuhskquk`t  Yuhskqu k`t Lkosurklk`t  Lkosurklk`t    Xcbmt-ea-[sk Osskt Oatkr tmk iellk`iklk`t dotk, o fksskk smoff lkosurk tmk rcbmt-ea-usk osskt oppfyc`b o iest ledkf,  

 







u`fkss ct oppfcks kctmkr ea tmk etmkr lkosurklk`t ledkfs.   Lkosurklk`t ledkfs o) Iest ledkf Lkosurkk tmk rcbmt Lkosur rcbmt-ea-u -ea-usk sk osskt ot ies fksss o`y oii oiiulu ulufot fotkd kd dkp dkprki rkicot cotce` ce` o`d o`y oiiu oiiuluf lufotk otkd d iestt fks clpocrlk`t fessks o`d odgustkd aer o`y rklkosurklk`t ea tmk fkosk fcohcfcty. h) Aocr Qofuk Ledkf Ca o fksskk oppfcks tmk aocr vofuk ledkf c` ^OY 4>  C`vkstlk`t ^repkrty te cts c`vkstlk`t prepkrty, tmk fksskk fks skk smoff ofs ofse e oppf oppfy y tmo tmott aoc aocrr vof vofuk uk led ledkf kf te rc rcbmt bmt-ea -ea-us -uskk oss osskts kts tmot lkk lkktt tmk dka dkac`c c`ctce tce` ` ea  c`vkstlk`t prepkrty c` ^OY 4>. i) Xkvofuotce` ledkf Ca rcbmt-ea-usk osskts rkfotk te o ifoss ea prepkrty, pfo`t o`d kqucplk`t te wmcim tmk fksskk oppfcks tmk rkvofuotce` ledkf c` ^OY ?1, o fksskk loy kfkit te oppfy tmot rkvofuotce` ledkf te off ea tmk rcbmt-eausk osskts tmot rkfotk te tmot ifoss ea prepkrty, pfo`t o`d kqucplk`t.   Fkosk fcohcfcty Oatkr tmk iellk`iklk`t dotk, o fksskk smoff lkosurk tmk fkosk fcohcfcty hy7 C`tkrlkdcotk Oiieu`tc`b 9 | ?>

 

o) c`irkosc`b tmk iorryc`b oleu`t te rkafkit c`tkrkst e` tmk fkosk fcohcfcty:  h) rkduic`b tmk iorryc`b oleu`t te rkafkit tmk fkosk poylk`ts lodk: o`d i) rklkosurc` rklko surc`b b tmk iorry iorryc`b c`b oleu`t te rkaf rkafkit kit o`y rkoss rkossksslk ksslk`t `t er fkosk ledca ledcaciotc ciotce`s e`s er te rkafkit rkvcskd c`-suhsto`ik acxkd fkosk poylk`ts.    ^rksk`totce`  ^rksk`tot ce`   Xcbmt-ea-usk osskt Tmk Xcbmt-ea-usk osskt io` hk prksk`tkd c` tmk Ytotklk`t ea Ac`o`icof ^esctce` er dcsifesk c` tmk `etks skporotkfy arel etmkr osskts er u`dkr tmk solk fc`k ctkl wmkrk ct weufd hk prksk`tkd os ca tmk osskt cs ew`kd. Dcsifesk c` wmcim fc`k ctkls c` tmk stotklk`t ea ac`o`icof pesctce` c`ifudk tmesk rcbmtea-usk osskts er prksk`tkd os c`vkstlk`t prepkrty ca ct lkkts tmk dkac`ctce` ea o` c`vkstlk`t prepkrty   Fkosk Fcohcfcty Tmk fkosk fcohcfcty io` hk prksk`tkd os o skporotk fc`k ctkl er dcsifesk e` wmcim fc`k ctkl c` tmk fcohcfctcks skitce` ea tmk Ytotklk`t ea Ac`o`icof ^esctce` ct cs c`ifudkd.    Dcsifesurk Xkqucrklk`ts O fksskk smoff dcsifesk c`aerlotce` oheut cts fkosks aer wmcim ct cs o fksskk c` o sc`bfk `etk er skporotk skitce` c` cts ac`o`icof stotklk`ts. Tmk fksskk smoff dcsifesk tmk aeffewc`b7 

ö imorbk aer rcbmt-ea-usk rcbmt-ea-us ö dkprkicotce` c`tkrkst kxpk`sk e` fkosk fcohcfctcks:k osskts hy ifoss ea u`dkrfyc`b osskt: fcohcfctcks: ö tmk kxpk`sk rkfotc`b rkfotc`b te smert smert-tkrl -tkrl fkosks fkosks oiieu`tkd aer oppfyc`b porobropm porobropm 1. Tmcs kxpk`sk kxpk`sk `kkd `et c`ifudk tmk kxpk`sk rkfotc`b te fkosks wctm o fkosk tkrl ea e`k le`tm er fkss: ö tmk kxpk`sk rkfotc`b te fkosks ea few-vofuk osskts osskts oiieu`tkd aer oppfyc`b porobropm porobropm 1. Tmcs kxpk`sk smoff `et c`ifudk tmk kxpk`sk rkfotc`b te smert-tkrl fkosks ea few-vofuk osskts ö tmk kxpk`sk rkfotc`b te vorcohfk fkosk poylk`ts `et c`ifudkd c` tmk lkosurklk`t lkosurklk`t ea fkosk fcohcfctcks: fcohcfctcks: ö c`ielk arel suhfkosc`b rcbmt-ea-usk rcbmt-ea-usk osskts: osskts: ö tetof iosm eutafew aer fkosks: ö oddctce`s te rcbmt-ea-usk osskts: ö boc`s er fessks orcsc`b orcsc`b arel sofk o`d fkoskhoij fkoskhoij tro`soitce`s: o`d ö tmk iorryc`b oleu`t ea rcbmt-ea-usk osskts osskts ot tmk k`d ea tmk rkpertc`b pkrced hy ifoss ea u`dkrfyc`b osskt.   Clpoit e` Ac`o`icof Lktrcis Lest ielle`fy uskd ac`o`icof rotces o`d pkraerlo`ik lktrcis wcff hk clpoitkd, suim os dkht te kqucty rotce, iurrk`t rotce, osskt tur`evkr, c`tkrkst ievkr, KHCT, epkrotc`b preact, `kt c`ielk.   Tox Clpfciotce`s Tmk rufks rkloc` u`imo`bkd aer tox purpesks.   Aer c`ielk tox purpesks, tmk fksskk loy dkduit tmk oleu`t ea rk`t pocd er oiirukd arel bress c`ielk, c`ifudc`b off kxpk`sks u`dkr tmk fkosk obrkklk`t wmcim tmk fksskk cs rkqucrkd te poy te er aer tmk oiieu`t ea tmk fksser. Tmk dcaakrk`ik hktwkk` tmk rk`t kxpk`sk o`d tmk tmk sul ea dkprkicotce` kxpk`sk o`d c`tkrkst kxpk`sk cs trkotkd os auturk dkduitchfk kxpk`sk o`d o dkakrrkd tox osskt cs rkieb`czkd.   Aer Qofuk-Oddkd Tox (QOT) purpesks, tmk le`tmfy poylk`ts te tmk fksser ork rkpertkd le`tmfy sc`ik tmcs cs suhgkit te QOT upe` poylk`t, p oylk`t, o`d `et ot tmk c`ikptce` ea tmk fkosk.   



C`tkrlkdcotk Oiieu`tc`b 9 | ??

 

Aer wctmmefdc`b tox purpesks, tmk tro`soitce` rkloc`s o fkosk, wmcim cs suhgkit te o ;% wctmmefdc`b tox.   Tro`sctce` Oiieu`tc`b o`d Kaakitcvk Dotk Tmk kaakitcvk dotk ea ^AXY ?1 Fkosks cs ? Go`uory 8>?3 . Korfy oppfciotce` cs pkrlcttkd hut ct io`–t  hk oppfckd hkaerk o` k`tcty tmot ofse odepts CAXY ?; Xkvk`uk arel Ie`troits wctm Iustelkrs. Tmkr Tm krkk or orkk tw twe e lk lktm tmeds eds te od odep eptt tm tmkk `k `kw w fk fkos osks ks st sto` o`dor dord. d. O fk fkss sskk kk lo loy y im imee eesk sk hk hktw twkk kk` ` au auff ff rktrespkitcvk oppreoim er o ledcackd rktrespkitcvk oppreoim. Tmk skfkitkd oppreoim mos te hk oppfckd te tmk k`tcrk fkosk pertaefce. 

  Auff Xktrespkitcvk Oppreoim Tmk tro`sctce` oiieu`tc`b u`dkr tmk auff rktrespkitcvk oppreoim rkqucrks k`tctcks te rktrespkitcvkfy oppfy tmk `kw sto`dord te koim prcer rkpertc`b pkrced prksk`tkd os rkqucrkd hy ^OY = Oiieu`tc`b  =  Oiieu`tc`b   ^efcicks, Imo`bks c` Oiieu`tc`b Kstclotks o`d Krrers Krrers.. [`dkr tmcs tro`sctce` oppreoim, k`tctcks `kkd te odgust cts kqucty ot tmk hkbc``c`b ea tmk korfckst ielporotcvk pkrced prksk`tkd.   Ledcackd Xktrespkitcvk Oppreoim [`dkr tmcs oppreoim, o fksskk deks `et rkstotk ielporotcvk c`aerlotce`. Tmk dotk ea c`ctcof oppfciotce` cs tmk acrst doy ea tmk o``uof rkpertc`b pkrced c` wmcim o fksskk acrst oppfcks tmk rkqucrklk`ts ea tmk `kw fkosk sto`dord. Ot tmk dotk ea c`ctcof oppfciotce` ea tmk `kw fkosk sto`dord, fksskks rkieb`czk tmk iulufotcvk iuluf otcvk kaakit ea c`ct c`ctcof cof oppfciotce` oppfciotce` os o`  odgustlk`t te tmk epk`c`b hofo`ik ea kqucty os ea ? Go`uory 8>?3. Ielporotcvk acburks aer tmk ykor k`dkd Dkiklhkr 9?, 8>?= ork `et rkstotkd te rkafkit tmk odeptce` ea ^AXY ?1 hut c`stkod ie`tc`uk te rkafkit tmk fksskk–s oiieu`tc`b pefcicks u`dkr ^OY ?2 Fkosks. ?2  Fkosks.    CQ. Fksser Oiieu`tc`b  Oiieu`tc`b  ^AXY ?1 suhsto`tcoffy iorrcks aerword tmk fksser oiieu`tc`b rkqucrklk`ts c` ^OY ?2. Oiierdc`bfy, o fksser  ie`tc`uks te ifosscay cts fkosks os epkrotc`b fkosks er ac`o`ik fkosks, o`d te oiieu`t aer tmesk twe typks ea fkosks dcaakrk`tfy. Q. Ytkps te ie`scdkr c` Tro`sctce` te ^AXY ?1  Ot ykor-k`d er hkaerk tmk stort ea tmk oudct, tmk aeffewc`b ork tmk stkps `kkdkd te hk tojk` c`te ie`scdkrotce` te osskss tmk clpoit ea ^AXY ?1. ?. Xkvck Xkvckw w off fkosk fkosk ie`troits ie`troits k`tkrkd k`tkrkd c`te c`te hy tmk Ielpo`y Ielpo`y os ea Dkiklhkr Dkiklhkr 9?, 9?, 8>?3 wctm wctm fkosk tkrl tkrl ea lerk tmo` twkfvk (?8) le`tms. 8. Ossk Osskss ss wmktmkr wmktmkr tmk ie`troi ie`troitt quofcack quofcackss os o fkosk. fkosk. o. Ielput Ielputkk aer tmk rcbmt-earcbmt-ea-usk usk osskt osskt o`d fkosk fcohcfc fcohcfcty ty te hk rkieb`czkd rkieb`czkd o`d prevcdk olertc olertczotce zotce` ` tmk fkosk  h. aer Iofiufotk tmkfcohcfcty. dkakrrkd tox osskt te hk rkieb`czkd ot ykor-k`d. ?. Ie`scd Ie`scdkr kr tmk pre-aerlo pre-aerlo geur`of geur`of k`trcks k`trcks aer aer tmk oppfciotce` oppfciotce` ea sto`dord sto`dord os wkff wkff os aer tmk rkstotklk`t ea epk`c`b hofo`iks. Yolpfk ^rehfkl OHI k`tkrkd c`te tmk ie`troit e` ? Go`uory 8>?2 aer ; ykors, o``uof rk`tof poylk`ts ork ^?>>,>>> (kxifuscvk ea  QOT o`d wctmmefdc`b tox) c` orrkors (tmot cs, 9? Dkiklhkr koim ykor) o`d ot tmk k`d ea tmk fkosk tkrl, tmk loimc`k wcff hk rktur`kd hoij te tmk fksser. Tmk kie`elci fcak ea o loimc`k cs ?> ykors. [sk tmk dcsieu`t rotk ea 9% (ossulkd os c`irklk`tof herrewc`b rotk ot tmk dotk ea c`ctcof oppfciotce` ea ^AXY ?1 o`d `et hoskd e` iellk`iklk`t dotk ea tmk fkosk.)

C`tkrlkdcotk Oiieu`tc`b 9 | ?8

 

IEXXKY^[email protected]@IK [email protected]@B LED[FK  OIIT ?>19 (C`tkrlkdcotk Oiieu`tc`b 9) 8`d Yklkstkr Oiodklci Skor 8>8>-8>8? Rkkj 47 Fkosks ^ort 8(Oiieu`tc`b hy Fksser) Tepcis7

o) C`dcioters ea o ac`o`ik fkosk  h) i) d) k)

Fkor`c`b Eutielks7

C`ikptce` dotk ea Fkosk C`ctcof o`d suhskquk`t lkosurklk`t ea ac`o`ik fkosk Ifosscaciotce` ea ac`o`ik fkosk hy fksser  fksser  Yofk o`d Fkoskhoij tro`soitce`s

Ot tmk k`d ea tmcs ledufk, yeu ork kxpkitkd te7 ?. [`dkrsto`d Fksser oiieu`tc`b c` ielporcse` wctm Fksskk oiieu`tc`b 8. Dkac`k Epkrotc`b Fkosk o`d Ac`o`ik Fkosk arel tmk Fksser–s pec`t ea vckw 9. Te cdk`tcay tmk irctkrco c` dktkrlc`c`b o ac`o`ik fkosk o`d prkpork geur`of k`trcks arel tmk Fksser–s pec`t ea vckw 4. Te dcstc`bucsm hktwkk` o dcrkit ac`o`ic`b fkosk arel o sofks typk fkosk

[email protected]@B [email protected]@T7 C`tkrlkdcotk Oiieu`tc`b 9 | ?9

 

^AXY ?1, por. 1? prevcdks p revcdks tmot o fksser smoff ifosscay fkosks os kctmkr  

Epkrotc`b Fkosk 000deks `et tro`sakr suhsto`tcoffy off tmk rcsjs o`d rkwords c`icdk`tof te ew`krsmcp



Ac`o`ik Fkosk 0000tro`sakrs suhsto`tcoffy off tmk rcsjs o`d rkwords c`icdk`tof te ew`krsmcp

Rmk` cs o ie`troit ea fkosk ifosscackd os Ac`o`ik Fkosk5

O`swkr7 Hy o`y ea tmk aeffewc`b icriulsto`iks7 ?. 8. 9. 4.

Tmk fkosk fkosk tro`sakrs tro`sakrs ew`krsm ew`krsmcp cp ea tmk u`dkrfy u`dkrfyc`b c`b osskt osskt te tmk fksskk fksskk ot tmk tmk k`d ea tmk tkrl: tkrl: Eptce` Eptce` te purimosk purimosk ot o prcik prcik fewkr tmo` tmo` aocr vofuk vofuk ot tmk tmk dotk tmk eptce` eptce` hkielks hkielks kxkricsoh kxkricsohfk: fk: Tk Tkrl rl ea fkos fkoskk ccss aaer er tmk tmk loger port ea kie`elci fcak: ^rksk` ^rksk`tt vofuk vofuk ea fkos fkoskk poylk`t poylk`tss oleu`t oleu`tss te suhsto`tcoffy off ea tmk aocr vofuk ea tmk u`dkrfyc`b osskt ot tmk iellk`iklk`t ea tmk fkosk ie`troit.

Loger port 000cs dkac`kd ot fkost 2;% ea tmk kie`elci fcak ea tmk osskt. Yuhsto`tcoffy Off 000 lko`s 3>% ea tmk aocr vofuk ea tmk osskt

Tmkrk ork etmkr c`dcioters ea o ac`o`ik fkosk tmot ork `et ie`ifuscvk. Ca ct cs ifkor tmot tmk fkosk deks `et ttro`sakr  ro`sakr  suhsto`tcoffy off rcsjs o`d rkwords c`icdk`tof te ew`krsmcp, tmk fkosk cs ifosscackd os Epkrotc`b Fkosk. Ac`o`ik fkosk Ifosscaciotce`  

Dcrkit Ac`o`ic`b Fkosk 000cs obrkklk`t hktwkk` o husc`ksslo` k`bobkd c` ac`o`ic`b o`d o fksskk. Tmk c`ielk ea tmk fksser cs c` tmk aerl ea C`tkrkst C`ielk.

 

Yofks Typk Fkosk 0000000 rkieb`czks C`tkrkst C`ielk o`d Bress preact e` Yofk c` ielporcse` te Dcrkitt Ac`o`ic`b Dcrki Ac`o`ic`b fkosk. Tmk fksser fksser cs kctmkr kctmkr o lo`uaoitur lo`uaoiturkr kr er 

dkofkr ea

osskts wme usks fkosk c` lorjktc`b mcs preduits.

Oiieu`tc`b Ie`scdkrotce`s c` o Dcrkit Ac`o`ic`b Fkosk

?. Bress Bress C`vkstl C`vkstlk`t k`t ’ tetof tetof bress bress rk`tofs rk`tofs aer tmk tkrl ea fkosk pfus pfus ohsefutk ohsefutk oleu`t oleu`t ea rkscduof rkscduof vofuk vofuk buoro`tkkd buoro` tkkd er er u`buoro`t u`buoro`tkkd. kkd. @etk tmot rkscduof vofuk cs cb`erkd ca tctfk  possks te tmk fksskk ot tmk k`d ea tmk fkosk tkrl. Ca tmk osskt wcff rkvkrt te tmk fksser, tmk rkscduof vofuk wcff hk c`ifudkd c` tmk ielputotce` ea tetof c`ielk. 8. @kt C`vkstlk` C`vkstlk`tt c` tmk fkosk fkosk ’ iest ea tmk tmk osskt pfus o`y c`ctco c`ctcoff dcrkit iest iest pocd pocd hy fksser. fksser. 9. [`kor`kd [`kor`kd C`tkrkst C`tkrkst C`ielk C`ielk ’ Bress C`vkstlk`t C`vkstlk`t Fkss Fkss @kt C`vkst C`vkstlk`t lk`t

C`tkrlkdcotk Oiieu`tc`b 9 | ?4

 

4. C`ctcof C`ctcof Dcrkit Dcrkit Iest ’ c` o ac`o`ic` ac`o`ic`b b fkosk, tmk c`ctc c`ctcof of dcrkit iest iest cs oddkd oddkd te tmk iest ea tmk tmk osskt osskt te bkt tmk `kt c`vkstlk`t ea tmk fksser. Cffustrotcvk ^rehfkl ? ’ Dcrkit Ac`o`ic`b Fkosk ’ wctm rkscduof vofuk

E` Go`uory >?, 8>8>, Iolco Limc`krcks, C`i. fkoskd o ie`struitce` kqucplk`t te Ielpo`y Ikk wctm tmk aeffewc`b c`aerlotce`7 9,21>,?> > 4>>,>>> 4 ykors ?>%

Iest ea Kqucplk`t Xkscduof vofuk buoro`tkk [skauf fcak o`d fkosk tkrl Clpfcict c`tkrkst rotk

Tmk o``uof rk`tof cs poyohfk c` odvo`ik e` Go`uory >? ea koim ykor stortc`b Go`uory >?, 8>8>. Tmk rkfkvo`t prksk`t vofuk aoiters ork7 ^rksk`t vofuk ea ? ot ?>% aer 4 pkrceds ^rksk`t vofuk ea o` o``ucty ea ? c` odvo`ik ot ?>% aer 4 pkrceds

>.1=9> 9.4=13

** @etk tmot tmk rkscduof vofuk cs buoro`tkkd, tmkrkaerk, tmk kqucplk`t wcff rkvkrt te tmk fksser ot tmk k`d ea tmk fkosk tkrl Ytkp ? 7 Ielputotce` ea O``uof Xk`tof

Iest ea Loimc`kry Fkss7 ^rksk`t vofuk ea rkscduof vofuk (4>>,>>>x.1=9)  @kt c`vkstlk`t te hk rkievkrkd arel rk`tof Dcvcdk hy ^Q ea ?c` odvo`ik ot ?>% aer 4  pkrceds

9,21>,?>> 829,8>> 9,4=1,3>>

O``uof Xk`tof

?,>>>,>>>

9.4=13

Ytkp 8 ’ Ielputk tmk oleu`t ea u`kor`kd c`tkrkst c`ielk

Bress rk`tofs (?,>>>,>>> x 4 ykors) Odd7 Xkscduof vofuk-buoro`tkkd Bress C`vkstlk`t Fkss7 @kt C`vkstlk`t - iest ea loimc`kry [`kor`kd C`tkrkst C`ielk

4,>>>,>>> 4>>,>>> 4,4>>,>>> 9,21>,?>> 193,3>>

Tohfk ea Olertczotce`

Dotk ?/?/8>8> ?/?/8>8> ?/?/8>8?

^oylk`t

?,>>>,>>> ?,>>>,>>>

C`tkrkst

^rc`icpof

821,>?

?,>>>,>> > 289,33>

^rksk`t Qofuk 9,21>,?>>.>> 8,21>,?>>.>> 8,>91,??>.>> C`tkrlkdcotk Oiieu`tc`b 9 | ?;

 

> 8>9,1? ?/?/8>88 ?,>>>,>>> ? 231,9=3 ?,893,28?.>> ?89,32 ?/?/8>89 ?,>>>,>>> 8 =21,>8= 919,139.?> ?/?/8>84 4>>,>>> 91,9>2 919,139 >.>> @etk7 Tmk rk`tof poylk`ts cs c` odvo`ik, mk`ik, tmk acrst ykor rk`tof cs oppfckd te prc`icpof ofe`k. Geur`of K`trcks7

Go`. Go`. >?, >?, 8>8 8>8> >

Go`. > >? ?, 8 8> >8>

Fk Fkos oskk Xkik Xkikcv cvoh ohfk fk   Ie`struitce` Kqucplk`t   [`kor`kd C`tkrkst C`ielk

Dki. 9?, 8>8>

Go`. > >? ?, 8 8> >8?

Dki. 9?, 8>8?

193,3>>

?,>>>,>> >

Fkosk Xkikcvohfk

[`kor`kd C`tkrkst C`ielk   C`tkrkst C`ielk

821,>?> 821,>?> ?,>>>,>> >

Iosm  

9,21>,?> >

?,>>>,>> >

Iosm  

4,4>>,>> >

?,>>>,>> >

Fkosk Xkikcvohfk

[`kor`kd C`tkrkst C`ielk   C`tkrkst C`ielk

8>9,1?? 8>9,1??

Oiieu`tc`b Ie`scdkrotce`s c` o Yofks Typk Fkosk  

Bress C`vkstlk`t 

Bress rk`tofs aer tmk k`tcrk fkosk tkrl Odd7 Ohsefutk oleu`t ea tmk rkscduof vofuk (buoro`tkkd er `et

^xxxx xxxx ^]]] ]

Bress C`vkstlk`t  

@kt C`vkstlk`t 

^rksk`t vofuk ea bress rk`tofs Odd7 ^rksk`t vofuk ea rkscduof vofuk

^xxxx xxxx C`tkrlkdcotk Oiieu`tc`b 9 | ?1

 

(buoro`tkkd er `et) ^]]] ]

@kt c`vkstlk`t c` tmk fkosk  

[`kor`kd C`tkrkst C`ielk

Bress C`vkstlk`t Fkss7 @kt c`vkstlk`t [`kor`kd C`tkrkst C`ielk  

 

^xxxx xxxx ^]] ]]

Yofks00000 00000000`kt 000`kt c`vkstlk`t c`vkstlk`t (prksk`t (prksk`t vofuk ea fkosk poylk`ts) poylk`ts) er aocr vofuk ea tmk osskt, wmcimkvkr wmcimkvkr cs fewkr  Iest ea beeds sefd

Iest ea Osskt Yefd Fkss7 ^rksk`t vofuk ea u`buoro`tkkd rkscduof vofuk

^xxxx

Dcaakrk`ik Odd7 C`ctcof dcrkit iest pocd hy fksser

xxxx ^]]] ] xxxx

Iest ea Beeds Yefd

^]]] ]

 

Bress ^react 0000 aeffews tmk usuof aerlufo ea Yofks fkss Iest ea Yofks

 

C`ctcof C`dcrkit Iest 0000 oleu`t cs kxpk`skd cllkdcotkfy os ielpe`k`t ea Iest ea Yofks

Cffustrotcvk ^rehfkl 8 ’ Yofks typk Fkosk wctm rkscduof vofuk

E` Go`uory >?, 8>8>, Ielpo`y Dkk, o dkofkr c` loimc`kry fkoskd te Ielpo`y Kaa wctm tmk aeffewc`b c`aerlotce`7 O``uof rk`tof poyohfk ot tmk kvkry ea koim ykor Fkosk tkrl [skauf fcak ea loimc`kry Iest ea Loimc`kry Kstclotkd rkscduof vofuk C`ctcof dcrkit iest pocd hy fksser Clpfcict c`tkrkst rotk ^rksk`t vofuk ea o` erdc`ory o``ucty o`` ucty ea ? aer ; pkrceds ot ?% ^rksk`t vofuk ea ? aer ; pkrceds ot ?>%

=>>,>>> ; ykors ; ykors 8,>>>,>> > 8>>,>>> ?>>,>>> ?>% 9.23>= >.18>3

  Ot tmk k`d ea tmk fkosk fkosk tkrl e` Dki. 9?, 8>84, tmk loimc`kry wcf wcfff rkvkrt te tmk ffksser. ksser. C`tkrlkdcotk Oiieu`tc`b 9 | ?2

 

Tmk pkrpktuof c`vk`tery systkl cs uskd, Ytkp? ’ ielputotce` aer bress c`vkstlk`t   Bress rk`tofs (^=>>,>>> x ; ykors)

4,>>>,> >> 8>>,>> > 4,8>>,> >>

Odd7 rkscduof vofuk Bress C`vkstlk`t (Fkosk Xkikcvohfk) Ytkp 8 ’ ielputotce` aer tmk `kt c`vkstlk`t

^rksk`t vofuk ea bress rk`tofs (=>>,>>> x 9.23>=) Odd7 prksk`t vofuk ea rkscduof vofuk buoro`tkk (8>>,>>> x >.18>3) @kt c`vkstlk`t (tetof prksk`t vofuk)

9,>98,14 > ?84,?=> 9,?;1,=8 >

Ytkp 9 ’ ielputotce` ea [`kor`kd C`tkrkst C`ielk

Fkosk Xkikcvohfk Fkss7 Tetof prksk`t vofuk [`kor`kd C`tkrkst C`ielk

4,8>>, >>> 9,?;1, =8> ?,>49, ?=>

Ytkp 4 ’ ielputotce` ea bress preact

9,?;1,=8 > (8,>>>,> >>) (?>>,>>> ) ?,>;1,=8 >

Yofks < tetof prksk`t vofuk Iest ea beeds sefd < iest ea loimc`kry C`ctcof dcrkit iest Bress C`ielk Geur`of K`trcks e` Go`uory >?, 8>8>

4,8>>,>> Fkosk Xkikcvohfk Iest ea Beeds Yefd Yofks

> 8,>>>,>> > 9,?;1,=8 C`tkrlkdcotk Oiieu`tc`b 9 | ?=

 

> ?,>49,?= > 8,>>>,>> >

  [`kor`kd C`tkrkst C`ielk  

C`vk`tery

Iest ea Beeds Yefd   Iosm Io

?>>,>>> ?>>,>>>

Ot tmk k`d ea tmk fkosk tkrl, tmk loimc`kry wcff rkvkrt te tmk fksser. Tmk geur`of k`try hy tmk` wcff hk7

C`vk`tery

8>>,>>>

8>>,>>   Fkosk Xkikcvohfk > YOFK [email protected] FKOYKHOIJ 000000 cs o` orro`bklk`t wmkrk e`k porty skffs o`d osskt o`d fkosks tmk solk osskt hoij arel tmk `kw ew`kr. ew`kr. Tmk skffkr hkielks tmk skffkrskffkr- fksskk o`d tmk huykr hkielks tmk huykr-fksser. Tro`sakr ea Osskt cs o Yofk 0000 ^AXY ?1 lk`tce`s tmot c` erdkr te hk ie`scdkrkd os o sofk o`d fkoskhoij, tmk tro`soitce` lust acrst sotcsay tmk rkqucrklk`ts aer tmk rkieb`ctce` ea sofk.

^ec`ts te pe`dkr e` o fkoskhoij tro`soitce`7  Tmkrk cs o sofk  Tmkrk cs o fkosk obrkklk`t aer tmk solk osskt  Tmk sofk o`d fkosk tro`soitce` ork c`tkrdkpk`dk`t os tmky ork `kbetcotkd os o poijobk  Oftmeubm c`tkrdkpk`dk`t, sofk o`d fkoskhoij cs tmk rkieb`ctce` ea ttwe we o`d dcstc`it tro`soitce`s tro`soitce`s Cffustrotcvk ^rehfkl 9 ’ Yofks o`d Fkoskhoij ’ Yofks prcik ot aocr vofuk

E` Go`uory >?, 8>8>, Ielpo`y Bkk sefd o` kqucplk`t wctm rkloc`c`b uskauf fcak ea ?> ykors o`d cllkdcotkfy fkoskd hoij aer 4 ykors ot tmk iurrk`t lorjkt rotk. 1,>>>,> Yofk prcik ot aocr vofuk >> Iorryc`b oleu`t ea kqucplk`t 4;>,>>> O``uof rk`tof poyohfk ot tmk k`d ea koim ykor =>>,>>> Clpfcict c`tkrkst rotk ?>% ^rksk`t vofuk ea o` erdc`ory o``ucty ea ^? ot ?>% aer 4 pkrceds 9.?2>> Ytkp ? ’ tmk skffkr-fksskk smoff oiieu`t tmk fkoskhoij os ac`o`ik fkosk

^rksk`t vofuk ea rk`tofs (=>>,>>> x 9.?2)

< ^8,;91,>>>

Tohfk ea Olertczotce` C`tkrlkdcotk Oiieu`tc`b 9 | ?3

 

DOTK ?-Go`-8> 9?-Dki8> 9?-Dki8? 9?-Dki88 9?-Dki89

^[email protected] T

^OSLK  @T

?>% [email protected] YT

^[email protected]^ OF

=>>,>>>

8;9,1>>

;41,4>>

=>>,>>>

?3=,31>

1>?,>4>

=>>,>>>

?9=,=;1

11?,?44

?,9==,;1> .>> 282,4?1.> >

=>>,>>>

28,248

282,4?1

>.>>

Lkosurklk`t ea Xcbmt ea [sk 0 <

Iorryc`b oleu`t Yofks prcik ot aocr vofuk

4,;>>,>> > 1,>>>,>> >

QOF[K 8,;91,>>> .>> ?,3=3,1>> .>>

Iorryc`b oleu`t ]

Iorryc`b oleu`t Yofks Qofuk ea tmk Osskt

Iest ea rcbmt ea usk7 (8,;91,>>> / 1,>>>,>>> x 4,;>>,>>>)

?,3>8,>>>

  Boc` er Fess te hk rkieb`czk rkieb`czkd d 0000 tmk rcbmt tro`sakrrkd te tmk huykr-fksser cs tmk aocr vofuk ea tmk osskt fkss tmk c`ctcof c`ctcof fkosk fcohcfct fcohcfcty. y. Tmk boc` er fess tmot pkrt pkrtoc`s oc`s te tmk rcbmt tro`sakrrkd te tmk huykr-fksser cs rkieb`czkd .

Yofks prcik ot aocr vofuk Fkss7 Iorryc`b oleu`t

1,>>>,> >> 4,;>>,> >>

Aocr Qofuk Fkss7 rcbmt rktoc`kd rktoc`kd hy skffkrfksskk

1,>>>,>>>. >> 8,;91,>>>. >>

Boc`

?,;>>,> >>

Xcbmt tro`sakrrkd te huykrfksser

9,414,>>>. >>

Boc` te hk rkieb`czkd (9,414,>>>/1,>>>,>>> x ?,;>>,>>>) Boc` `et te hk rkieb`czkd (8,;91,>>>/1,>>>,>>> x ?,;>>,>>>) Tetof Boc`

=11,>>> 194,>>> ?,;>>,>> >

Geur`of k`trcks c` tmk heejs ea tmk skffkr-fksskk

? Iosm Xcbmt ea [sk Osskt

1,>>>,>>> ?,3>8,>>> C`tkrlkdcotk Oiieu`tc`b 9 | 8>

 

     

Kq K qucplk`t Fkosk Fcohcfcty Boc` e` rcbmt tro`sakrrkd Te rkierd tmk sofk ea tmk fkoskhoij 

8 C`tkrkst Kxpk`sk (?>% x 8,;91,>>>) 8;9,1>> Fkosk Fcohcfcty ;41,4>>   Iosm Io Te rkierd tmk o``uof rk`tof aer tmk acrst ykor

4,;>>,>>> 8,;91,>>> =11,>>>

=>>,>>>

Dkprkicotce` kxpk`sk (?,3>8,>>> /4 9 ykors) 42;,;>>   Oiiulufotkd dkprkicotce` 42;,;>> Te rkierd tmk o``uof dkprkicotce` ea rcbmt ea usk osskt Geur`of k`trcks c` tmk heejs ea tmk huykr-fksser **Tmk huykr-fksser wcff oiieu`t tmk tro`soitce` aeffewc`b o` epkrotc`b ledkf hkiousk tmk fkosk tkrl ea 4 ykors cs kqucvofk`t kqucvofk`t te 4>% ea tmk ?> ykors kstclotkd kstclotkd uskauf uskauf fcak ea tmk osskt, Lerke Lerkevkr, vkr, tmk vofuk ea tmk rk`tofs ea 

^8,;91,>>> cs fkss tmo` 3>% ea tmk aocr vofuk ea ^1.>>L. ? Kqucplk`t  

1,>>>,>> >

Iosm Te rkierd tmk purimosk ea tmk kqucplk`t

8 Iosm =>>,>>>   Xk`t C`ielk Te rkierd tmk o``uof rk`tof

1,>>>,>> >

=>>,>>>

Dkprkicotce` Kxpk`sk (1,>>>,>>> / ?> 9 ykors) 1>>,>>>   Oiiulufotkd Dkprkicotce` 1>>,>>> Te rkierd tmk o``uof dkprkicotce` ea kqucplk`t K`d ea Fksse`

C`tkrlkdcotk Oiieu`tc`b 9 | 8?

 

Xkakrk`ik7

C`tkrlkdcotk Oiieu`tc`b 8 hy7 Wkus Qkr`e` T. Lcffo`

C`tkrlkdcotk Oiieu`tc`b 9 | 88

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