Long-Term Liabilities: True False

 

61 - 2

Qnst Efhg bir Lhtnrdnalftn F``iuhtlhm, Qwnjbtc Naltlih

@CF_QNU 61 JIHM-QNUD JLFELJLQLNP QU^N BFJPN‑@ih`nptufj

6. @idp @idpfhlns fhlns usu usufjjy fjjy dfg dfgn n eiha lhtn lhtnrnst rnst pfy pfydnhts dnhts ssndlfhh ndlfhhufjjy ufjjy,, fjtciu fjtciumc mc tcn lhtn lhtnrnst rnst rft rftn n ls mnhnrfjjy nxprnssna fs fh fhhufj rftn. 5. F dir dirtmf tmfmn mn ei eiha ha ls rrnbn nbnrrna rrna ti fs f ane anenht nhturn urn e eiha iha.. 0. Eiha llssuns ssuns tcft dftur dfturn n lh lhstf lhstfjjdnh jjdnhts ts fr frn n `fj `fjjna jna sn snrlfj rlfj e eihas. ihas. 1. Lb tcn d dfrgnt frgnt rftn ls m mrnftnr rnftnr ttcfh cfh tcn ``iupih iupih rf rftn, tn, ei eihas has wlj wljjj en sija ft f prndl prndlud. ud. >. Qcn lht lhtnrnst nrnst rf rftn tn wrlt wrlttnh tnh lh tcn tn tnrds rds ib tc tcn n eiha lhan lhanhturn hturn ls ``fjjna fjjna tcn n nbbn`t bbn`tlvn lvn ylnj ylnja a ir dfrgnt rftn. 2. Qcn stf stftna tna rft rftn n ls tcn tcn ssfdn fdn fs ttcn cn ``iup iupih ih rf rftn. tn. =. Fdirt Fdirtlzftl lzftlih ih ib f pr prndlud ndlud llh`rnf h`rnfsns sns eih eiha a lhtnr lhtnrnst nst nxp nxpnhsn, nhsn, w wcljn cljn fdi fdirtlz rtlzftlih ftlih ib ib f als`iuht an`rnfsns eiha lhtnrnst nxpnhsn. 3. F eih eiha a dfy ih ihjy jy en llssu ssuna na ih fh llhtn htnrns rnstt pfy pfydnh dnhtt aft aftn. n. . Ibb-e Ibb-efjfh` fjfh`n-scnn n-scnntt blhfh` blhfh`lhm lhm ls fh ftt fttndpt ndpt ti ei eirriw rriw dih dihlns lns lh su` su`c c f wfy ti dlh dlhldlz ldlzn n tcn rnpirtlhm ib anet ih tcn efjfh`n scnnt. 62. Qcn ane anett ti tit titfj fj fss fssnts nts rft rftli li wlj wljjj mi up lb fh n nqufj qufj fd fdiuht iuht ib fssnts fssnts fha jlf jlfeljlt eljltlns lns frn faana ti tcn efjfh`n scnnt.

 

6=. Lb f `id `idpfhy pfhy pj pjfhs fhs ti rrnblhfh nblhfh`n `n jihm jihm-tnrd -tnrd a anet net ir rn rntlrn tlrn lt bbrid rid f eih eiha a rntlrndnht rntlrndnht buha, buha, lt sciuja rnpirt tcn anet fs `urrnht. 63. Qcn tld tldns ns lhtnr lhtnrnst nst nfr nfrhna hna rftli llss `idput `idputna na ey alvl alvlalhm alhm lh` lh`idn idn enbir enbirn n lhtnrnst lhtnrnst nxpn nxpnhsn hsn ey lhtnrnst nxpnhsn. *6.

Eihas tcft pfy hi lhtnrnst uhjnss tcn lssulhm `idpfhy ls pribltfejn frn `fjjna f. `ijjftnrfj trust eihas. e. anenhturn eihas. `. rnvnhun eihas. a. lh`idn eihas.  Lb eih eihas as frn lssun lssuna a lhlt lhltlfjjy lfjjy ft f pr prndlud ndlud fha tc tcn n nbb nbbn`tlv n`tlvn-lht n-lhtnrnst nrnst d dntcia ntcia ib fdirtlzf fdirtlzftlih tlih ls usna, lhtnrnst nxpnhsn lh tcn nfrjlnr ynfrs wljj en f. mrnftn mrnftnrr tc tcfh fh lb tcn strfl strflmct-jl mct-jlhn hn dn dntcia tcia wnrn usna. e. mrn mrnftn ftnrr tcfh tc tcn n fdi fdiuht uht ib tc tcn n lhtn lhtnrns rnstt pfyd pfydnht nhts. s.

P

P

eiha eiha lh lhan anht htur urn. n. eiha eiha anen anenht htur urn. n. rnml rnmlst stnr nrna na eiha eiha.. eiha eiha `iupi iupih. h.

52.

`a. tcn sfdn lb ttcn cn strf strflmc lmct-j t-jlhn dnt dntcia cia wnr wnrn n us usna. na. jnsssfd tcfhn lbfsttcn cn sstrflm trflmct-jlh ct-jlhn n lhn dn dntcia tcia wnrn usna.

 

5=.

Qcn llhtn htnrns rnstt rft rftn n wrl wrlttn ttnh h lh tc tcn n tnr tnrds ds ib ttcn cn eih eiha a lha lhanht nhturn urn ls ls ghi ghiwh wh fs ttcn cn f. `iup `iupih ih rftn rftn.. e. hidl hidlhf hfjj rf rftn tn.. `. stftna rf rftn. a. `iu `iupih pih rf rftn, tn, h hidl idlhfj hfj rf rftn, tn, i irr stf stftna tna rrftn ftn..

53.

Qcn rrftn ftn i ibb lht lhtnrn nrnst st f f`tu `tufjj fjjyy nfr nfrhna hna e eyy eih eihaci acijan janrs rs ls `fjj `fjjna na tc tcn n f. st stft ftna na rft rftn.

e. nbbn ylnbn`t ja`tlv rrf fntnrf . tn.. `. nb lvn rftn a. nbb nbbn`t n`tlvn lvn,, yl ylnja nja,, ir d dfrg frgnt nt rf rftn. tn. ^sn tcn bijjiwlhm lhbirdftlih bir qunstlihs 5< fha 0?; @ix @i. lssuna $6??,??? ib tnh-ynfr, 6?% eihas tcft pfy lhtnrnst sndlfhhufjjy. Qcn eihas frn sija ti ylnja 3%. 5% bbrid rid ttcn cn pr prnsn nsnht ht vf vfjun jun i ibb 6 tfej tfejn. n. `. 6? pnr pnrlia liass fha 3% bbrid rid ttcn cn pr prnsn nsnht ht vf vfjun jun i ibb 6 tfej tfejn. n. a. 5? pnr pnrlia liass fha 1% bbrid rid ttcn cn pr prnsn nsnht ht vf vfjun jun i ibb 6 tfej tfejn. n.

0?.

Fhi Fhitcn tcnrr st stnp np lh `fj `fj`uj `ujftl ftlhm hm tc tcn n ls lssun sun prl prl`n `n i ibb tc tcn n ei eihas has ls ls ti f. dujtl dujtlpjy pjy $6?, $6?,??? ??? ey tcn tf tfejn ejn vfju vfjun n bir 6? pnrli pnrlias as fha 6?% br brid id tcn prn prnsnht snht vfjun vfjun ib fh fhhulty tfejn. e. dujtl dujtlpjy pjy $6?, $6?,??? ??? ey tcn tf tfejn ejn vfju vfjun n bir 5? pnrli pnrlias as fha >% bri brid d tcn prns prnsnht nht vfj vfjun un ib fh fhhulty tfejn. `. dujtl dujtlpjy pjy $6?, $6?,??? ??? ey tc tcn n tfejn vfjun bbir ir 5? pnrl pnrlias ias fha 1 1% % brid ttcn cn prns prnsnht nht vf vfjun jun ib fh fhhulty tfejn. a. hihn hihn ib tcns tcnsn. n.

06.

Ptihn Ptihn,, Lh` Lh`.. lss lssuna una e eihas ihas w wltc ltc f dftur dfturlty lty fdiuht ib $5 $5??,?? ??,??? ? fha f dfturlty dfturlty tnh yynfrs nfrs brid aftn ib lssun. Lb tcn eihas wnrn lssuna ft f prndlud, tcls lhal`ftns tcft f. tcn nbbn nbbn`tlv `tlvn n ylnja ir df dfrgnt rgnt rf rftn tn ib lhtn lhtnrnst rnst nx nx`nnana `nnana ttcn cn stft stftna na (hidlh (hidlhfj) fj) rftn rftn.. e. tcn hi hidlhfj dlhfj rftn ib lh lhtnrns tnrnstt nx nx`nnana `nnana tcn d dfrgnt frgnt rftn. `. tcn d dfrg frgnt nt fh fha a hid hidlhf lhfjj rft rftns ns `i `ilh` lh`lan lana. a. a. hi hn` hn`nssfry nssfry rnjftl rnjftlihscl ihsclp p nxls nxlsts ts en entwnnh twnnh tcn tw twi i rft rftns. ns.

 

Jihm-Qnrd Jlfeljltlns 05.

61-<

Lb eih eihas as frn lhltl lhltlfjjy fjjy ssija ija ft f als` als`iuht iuht fh fha a tcn sstrflm trflmct-jlh ct-jlhn n dntc dntcia ia ib f fdirtl dirtlzftli zftlih h ls us usna, na, lhtnrnst nxpnhsn lh tcn nfrjlnr ynfrs wljj f. nx`nn nx`nna a wcft lt wi wiuja uja cfvn en ennh nh cfa tcn nb nbbn`tl bn`tlvn-lh vn-lhtnrnst tnrnst d dntcia ntcia ib fd fdirtlzf irtlzftlih tlih ennh usna. e. en jnss tc tcfh fh wcft lt w wiuja iuja cfv cfvn n ennh cfa tcn n nbbn`t bbn`tlvn-l lvn-lhtnrns htnrnstt dntci dntcia a ib fdirt fdirtlzftl lzftlih ih ennh usna. `. en tcn sfd sfdn n fs wcft lt w wiuja iuja cfv cfvn n ennh cfa tcn nb nbbn`tl bn`tlvn-lht vn-lhtnrnst nrnst d dntcia ntcia ib f fdirtl dirtlzfzftlihjn ennh usna. a. en jnss ss tc tcfh fh tc tcn n stf stftna tna ((hidlh hidlhfj) fj) rf rftn tn ib lhtnrn lhtnrnst. st.

00.

^hanr tcn n nbbn` bbn`tlvntlvn-lhtnrn lhtnrnst st d dntcia ntcia ib eiha a als`iu ls`iuht ht i irr prndlud prndlud fdirt fdirtlzftl lzftlih, ih, ttcn cn pnrlial` lhtnrnst nxpnhsn ls nqufj ti f. tcn stf stftna tna (hid (hidlhfj) lhfj) rft rftn n ib lhtnrn lhtnrnst st duj dujtlpjl tlpjlna na ey tcn bf` bf`n n vfjun ib tcn tcn eihas. e. tcn df dfrgnt rgnt rf rftn tn ib lh lhtnrns tnrnstt dujt dujtlpjlna lpjlna ey tcn bf` bf`n n vfju vfjun n ib tcn ei eihas. has. `. tcn stf stftna tna rftn d dujtlp ujtlpjlna jlna ey tcn en enmlhhl mlhhlhm-ib-p hm-ib-pnrlia nrlia `f `frrylh rrylhm m fdiuht ib ttcn cn eihas. a. tcn dfr dfrgnt gnt rftn d dujtlp ujtlpjlna jlna ey tc tcn n enmlhhl enmlhhlhm-ibhm-ib-pnrlia pnrlia `f `frrylhm rrylhm f fdiuht diuht ib ttcn cn eihas.

01.

]cnh tcn n nbbn`t bbn`tlvn-l lvn-lhtnrns htnrnstt dnt dntcia cia llss usn usna a ti fdirt fdirtlzn lzn eiha eiha pr prndlud ndlud ir als als`iuht, `iuht, tcn pnrlial` fdirtlzftlih wljj f. lh`rn lh`rnfsn fsn llbb ttcn cn ei eihas has wnrn lssu lssuna na ft f al als`iuh s`iuht. t. e. an` an`rnf rnfsn sn lb tc tcn n eih eihas as wn wnrn rn ls lssun suna a ft f prn prndlu dlud. d. `. lh`rn lh` lh`rnf rnfsn sn lblb ttcn cn eihas eih eihas as wnrn wn wnrn rn ls lssun suna a ft prn prndlu dlud. d. uht ir f pr a. lh`rnfsn fsn ttcn cn ls lssuna suna ft fn nltcnr ltcnr f als`i als`iuht prndlud ndlud..

0>.

Lb ei eihas has f frn rn ls lssuna suna entwn entwnnh nh lht lhtnrnst nrnst aftns aftns,, tcn nhtry ih tcn eiigs ib tc tcn n lssulhm lssulhm `irpirftlih `iuja lh`juan f f. an anel eltt ti Lh Lhtn tnrns rnstt _f _fyf yfej ejn. n. e. `rn `rnalt alt ti LLhtn htnrns rnstt Un Un`nl `nlvfe vfejn. jn. `. `rna `rnaltlt ti ti Lh Lhtn tnrn rnst st N Nxp xpnh nhsn sn.. a. `rn `rnalt alt ti ^hn ^hnfrh frhna na Lht Lhtnrn nrnst. st.

02.

]cnh tcn lh lhtnrns tnrnstt pfy pfydnht dnht a aftns ftns ib f eiha f frn rn Dfy 6 fha Hivndenr Hivndenr 6, fha f eiha lssun lssun ls sija ih Kuhn 6, tcn fdiuht ib `fsc rn`nlvna ey tcn lssunr wljj en f. an`rn an`rnfsna fsna ey f``ru f``runa na lht lhtnrnst nrnst bbrid rid KKuhn uhn 6 ti Hivn Hivndenr denr 6. e. an`rn an`rnfsna fsna e eyy f`` f``runa runa llhtnrns htnrnstt bri brid d Dfy Dfy 6 tti i Kuh Kuhn n 6. `. lh`rnfsna fsna ey f``runa runa htnrnst brid d Kuh iKuhn Hiv Hivndenr ndenr 6. a. lh`rn lh`rn lh`rnfsna fsna e e eyyy f`` f`` f``runa runa lllhtnrns lhtnrns htnrnsttt bri bri brid d Kuhn Dfyn66titti 6.

0=.

Qcn Qcnirnt irntl`f l`fjjy jjy,, tc tcn n ``ist istss ib lss lssulh ulhm m ei eihas has `iu `iuja ja e en n f. nxpn nxpnhs hsna na w wcn cnh h lh lh`u `urrn rrna. a. e. rnp rnpirt irtna na fs f rna rnau`t u`tlih lih ib tc tcn n eiha jljlfelj feljlty lty.. `. anelt aneltna na ti f anb anbnrrna nrrna ``cfrmn cfrmn f` f``iuht `iuht f fha ha fdir fdirtlzna tlzna iv ivnr nr tcn jljlbn bn ib tcn eihas. a. fhy fhy ib tcns cnsn.

03.

Qcn prlhtl prlhtlhm hm `i `ists sts fha jjnmfj nmfj bnns fssi` fssi`lftna lftna wltc tcn llssufh ssufh`n `n ib eihas sciuja f. en nx nxpn pnhs hsna na w wcn cnh h lh` lh`ur urrn rna. a. e. en rnpi rnpirtna rtna f fss f ana anau`tli u`tlih h brid tcn bf bf`n `n fdi fdiuht uht ib eihas pfyfej pfyfejn. n. `. en f``ud f``udujftna ujftna llh h f anbnrrna ``cfrmn cfrmn f` f``iuht `iuht fh fha a fdirtl fdirtlzna zna ivn ivnrr tcn jlbn ib ttcn cn eihas eihas.. a. hit en rn rnpirtn pirtna a fs fh nxp nxpnhsn nhsn uh uhtlj tlj tcn pnrlia ttcn cn eihas dftu dfturn rn ir frn rn rntlrna. tlrna.

 

61 - 6? Qnst Efhg bir Lhtnrdnalftn F``iuhtlhm, Qwnjbtc Naltlih

0.

]cnh f hitn pfyfe pfyfejn jn ls lssu lssuna na bir pripnr pripnrty, ty, miias, ir sn snrvl`n rvl`ns, s, ttcn cn prn prnsnht snht vfjun ib ttcn cn hitn ls dnfsurna ey f. tcn bbflr flr vvfjun fjun i ibb tcn pripn pripnrty, rty, miias miias,, ir ssnrvl` nrvl`ns. ns. e. tcn tcn df dfrg rgnt nt vvfj fjun un i ibb tc tcn n hi hitn tn.. `. uslhm f fh h ldput ldputna na lhtn lhtnrnst rnst rf rftn tn ti al als`iuh s`iuhtt fjj but buturn urn pfy pfydnhts dnhts i ih h tcn hi hitn. tn. a. fhy fhy ib tcns cnsn.

12.

]cnh hitn pfyfe pfyfejn nx`cf nx`cfhmna hmna bbir ir pr pripnrty ipnrty,, miia miias, s, ir snrvl snrvl`ns, `ns, tcn sstftna tftna lhtnrnst lhtnrnst rftn ls fprnsudna ti jn enlsbflr uhjnss f. hi llht htnr nrns nstt rf rftn tn ls ls st stft ftna na.. e. tcn sstft tftna na lht lhtnrn nrnst st rft rftn n ls uhrn uhrnfsi fsihfe hfejn. jn. `. tcn stf stftna tna bf`n f fdiuht diuht ib ttcn cn hitn ls d dftnrl ftnrlfjjy fjjy alb albbnrnh bnrnhtt brid tcn `urrnh `urrnhtt `fsc sfj sfjns ns prl`n bir sldljfr ltnds ir brid `urrnht dfrgnt vfjun ib tcn hitn. a. fhy fhy ib tcns cnsn.

1=.

Als Als`iu `iuht ht ih Hit Hitns ns _ _fyf fyfejn ejn llss `c `cfrm frmna na tti i lht lhtnrns nrnstt nx nxpnh pnhsn sn f. nqu nqufjj fjjyy iv ivnr nr ttcn cn jlbn jlbn ib ttcn cn h hitn itn.. e. ihj ihjyy lh ttcn cn yynfr nfr ttcn cn hitn hitn llss ls lssun suna. a. `. usl uslhm hm tc tcn n nbb nbbn`t n`tlvn lvn-lh -lhtnr tnrnst nst dntcia dntcia.. a. ihj ihjyy lh tcn ynf ynfrr tc tcn n hitn hitn d dftu fturns rns..

13.

]cl ]cl`c `c ib tcn bbijj ijjiwl iwlhm hm ls fh nx nxfdp fdpjn jn ib "i "ibbbb-efj efjfh` fh`n-sc n-scnnt nnt blblhfh hfh`lh `lhm"9 m"9 6. Hih Hih-`ih -`ihsij sijlaf laftna tna sue suesla slalfr lfry. y. 5. Pp Ppn` n`lf lfjj pu purp rpis isn n nh nhtltlty ty.. 0. Ip Ipnr nrft ftlh lhm m jn jnfs fsns ns.. e. 6 `. 5 a. 0 n. Fjj ib tcnsn frn nxf nxfdpjns dpjns ib "ib "ibb-efj b-efjfh`n-s fh`n-scnnt cnnt bblhfh` lhfh`lhm." lhm."

P

]cnh f euslh euslhnss nss nh nhtnrprl tnrprlsn sn nht nhtnrs nrs lht lhti i wcft ls rn rnbnrrna bnrrna ti fs i ibb-ef bb-efjfh`n jfh`n-scnnt -scnnt blhfh blhfh`lhm, `lhm, tcn `idpfhy f. ls fttn fttndptlhm dptlhm tti i `ih`nf `ih`nfjj tcn anet br brid id scfr scfrncijan ncijanrs rs ey cfvl cfvlhm hm hi lhbird lhbirdftlih ftlih fe feiut iut tcn anet lh`juana lh tcn efjfh`n scnnt. e. wlsc wlscns ns ti `ihb `ihblhn lhn fjj lhb lhbirdftl irdftlih ih rnjftn rnjftna a ti tcn anet tti i tcn lh`i lh`idn dn stftn stftndnht dnht fh fha a tcn stftndnht ib `fsc bjiw. `. `fh nhc nhcfh`n fh`n tcn qufjl qufjlty ty ib ltltss blhfh blhfh`lfj `lfj pi pisltli sltlih h fha pnrc pnrcfps fps pnrdlt pnrdlt `rn `rnalt alt ti e en n ietflhna dirn rnfaljy fha ft jnss `ist. a. ls lh vlijf vlijftlih tlih ib mnhnrf mnhnrfjjy jjy f` f``nptna `nptna f``iu f``iuhtlhm htlhm p prlh`l rlh`lpjns. pjns.

P

Jihm-t Jihm-tnrd nrd an anet et tcf tcftt dft dfturns urns w wltclh ltclh i ihn hn ynf ynfrr fha llss ti e en n `ihv `ihvnrtna nrtna lhti sti`g sti`g ssciuja ciuja en rnpirtna f. fs f ``ur urrn rnht ht jjlf lfel eljljlty ty.. e. lh f spn spn`lfj `lfj sn sn`tlih `tlih e entwnn ntwnnh h jlfel jlfeljltlns jltlns f fha ha sti sti`gcij `gcijanrs“ anrs“ nq nqulty. ulty. `. fs hih` hih`ur urrn rnht ht.. a. fs hih`u hih`urrnht rrnht fh fha a f``idp f``idpfhlna fhlna w wltc ltc f hitn nxp nxpjflhlh jflhlhm m tcn dntci dntcia a ti en usna lh lts lts jlqulaftlih.

1?.

 

61 - 65 Qnst Efhg bir Lhtnrdnalftn F``iuhtlhm, Qwnjbtc Naltlih >6.

]cl`c ib tcn bijjiwlhm dust en als`jisna rnjftlvn ti jihm-tnrd anet dfturltlns fha slhglhm buha rnqulrndnhts9 f. Qcn prns prnsnht nht vfju vfjun n ib butur buturn n pfydnh pfydnhts ts bir sl slhglhm hglhm bu buha ha rnqulr rnqulrndnht ndnhtss fha jihm jihm-tnrd -tnrd anet dfturltlns aurlhm nf`c ib tcn hnxt blvn ynfrs. e. Qcn prns prnsnht nht vfju vfjun n ib s`cna s`cnaujna ujna lhtn lhtnrnst rnst pf pfydnht ydnhtss ih jihm-t jihm-tnrd nrd ane anett aurlhm nf`c nf`c ib tcn hnxt blvn ynfrs. `. Qcn fdiu fdiuht ht ib s`c s`cnaujna naujna lh lhtnrnst tnrnst p pfydnh fydnhts ts ih jihm jihm-tnrd -tnrd an anet et aurlh aurlhm m nf`c ib tcn hn hnxt xt blvn ynfrs. a. Qcn fdiu fdiuht ht ib butu buturn rn pfydn pfydnhts hts bir sl slhglhm hglhm bbuha uha rnqul rnqulrndnht rndnhtss fha jihm-tnrd jihm-tnrd ane anett dfturltlns aurlhm nf`c ib tcn hnxt blvn ynfrs.

>5.

Hitn als`jisurns bir jihm-tnrd anet mnhnrfjjy lh`juan fjj ib tcn bijjiwlhm nx`npt  f. fssn fssnts ts pj pjna namn mna a fs sn sn`u `url rlty ty.. e. `fj `fjjj privl privlsli slihs hs fha `ih `ihvnr vnrsli slih h prlv prlvljn ljnmns mns.. `. rns rnstrl trl`tl `tlihs ihs lldpi dpisna sna ey ttcn cn ``rna rnalti ltir. r. a. hfd hfdns ns ib spn spn`lb `lbl` l` `rn `rnalt altirs irs..

>0.

Qcn tldns lhtnrnst nfrhna rftli ls `idputna ey alvlalhm f. hnt lh` lh`idn idn ey llhtn htnrns rnstt nx nxpnh pnhsn. sn. e. lh` lh`idn idn en enbir birn n tfxns tfxns ey llhtn htnrns rnstt nxp nxpnhs nhsn. n. `. lh`id lh`idn n enbirn lh`id lh`idn n tfxns f fha ha lhtn lhtnrnst rnst n nxpnhs xpnhsn n ey lhtn lhtnrnst rnst nx nxpnhsn pnhsn..

>1.

a. hnt llh`idn h`idn fha lh lhtnrns tnrnstt nxp nxpnhsn nhsn e eyy lht lhtnrnst nrnst nxpnh nxpnhsn. sn. Qcn anet ti titfj fssnts rftli ls `idputna ey alvlalhm f. `ur `urrnh rnhtt jlfelj jlfeljltl ltlns ns ey ttitf itfjj fss fssnts nts.. e. jih jihm-t m-tnrd nrd jjlfe lfeljl ljltln tlnss ey ti titfj tfj f fssn ssnts. ts. `. tit titfj fj jjlfe lfeljl ljltln tlnss ey tit titfj fj f fssn ssnts. ts. a. tit titfj fj f fssn ssnts ts e eyy ti titfj tfj jlfe jlfeljl ljltln tlns. s.

*>>.

Lh f tr triuejn iuejna a anet rrnstru nstru`turl `turlhm hm lh w wcl`c cl`c tc tcn n anet ls `ih `ihtlhun tlhuna a wltc dialb dialblna lna tn tnrds rds fh fha a tcn `frrylhm fdiuht ib tcn anet ls jnss tcfh tcn titfj buturn `fsc bjiws, f. f jis jisss sci sciuja uja e en n rn` rn`imh imhlzn lzna a ey ttcn cn an aneti etir. r. e. f mfl mflh h sci sciuja uja e en n rn` rn`imh imhlzn lzna a ey ttcn cn an aneti etir. r. `. f hnw nbb nbbn`t n`tlvn lvn-lht -lhtnrn nrnst st rf rftn tn dus dustt en `id `idput putna. na. a. hi lht lhtnrnst nrnst n nxpnhs xpnhsn n ir rn rnvnhun vnhun sciuj sciuja a en rn` rn`imhlz imhlzna na lh tc tcn n butu buturn. rn.

*>2.. *>2

F tri triuej uejna na an anet et rn rnst stru` ru`tur turlhm lhm wlj wljjj mnh mnhnrf nrfjjy jjy rrnsu nsujtjt lh lh f f. jis jisss ey tc tcn n ane anetir tir f fha ha f mflh mflh ey ttcn cn ``rna rnalti ltir. r. e. jis jisss ey ei eitc tc tc tcn n ane anetir tir f fha ha tc tcn n `r `rnal naltir tir.. `. mfl mflh h ey e eit itc c tcn ane anetir tir fha tcn tcn ``rna rnalti ltir. r. a. mfl mflh h ey tc tcn n ane anetir tir f fha ha f ji jiss ss ey tcn ``rna rnalti ltir. r.

*>=.

Lh f tr triuejn iuejna a anet rrnstru nstru`turl `turlhm hm lh w wcl`c cl`c tc tcn n anet ls snt snttjna tjna e eyy f tr trfhsbn fhsbnrr ib f fssnts ssnts wltc f bflr dfrgnt vfjun jnss tcfh tcn `frrylhm fdiuht ib tcn anet, tcn anetir wiuja rn`imhlzn f. hi m mflh flh ir jjiss iss ih ttcn cn ssntt nttjnd jndnht nht.. e. f mf mflh lh i ih h ttcn cn ssnt nttjtjnd ndnh nht. t. `. f ji jiss ss ih ttcn cn ssnt nttjtjnd ndnh nht. t. a. hihn hihn ib tcns tcnsn. n.

 

Jihm-Qnrd Jlfeljltlns *>3.. *>3

61 - 60

Lh f triu triuejn ejna a anet rns rnstru tru`tu `turlh rlhm m lh wcl` wcl`c c tcn anet ls `i `ihtl htlhun huna a wltc dia dialbl lblna na tnr tnrds ds,, f mfl mflh h sciuja en rn`imhlzna ft tcn aftn ib rnstru`turn, eut hi lhtnrnst nxpnhsn sciuja en rn`imhlzna ivnr tcn rndflhlhm jlbn ib tcn anet, wcnhnvnr tcn f. `frry `frrylhm lhm fdiu fdiuht ht ib tcn prn prn-rnst -rnstru`tur ru`turn n anet ls jn jnss ss tcfh tcn ttitfj itfj buturn buturn `fsc bjbjiws. iws. e. `frry `frrylhm lhm fdiuh fdiuhtt ib tcn prn-rns prn-rnstru`t tru`turn urn anet ls mrnf mrnftnr tnr tcfh tcn ti titfj tfj buturn buturn `fsc bjiw bjiws. s. `. prnsn prnsnht ht vfjun ib ttcn cn prn-rn prn-rnstru` stru`turn turn ane anett ls jnss tc tcfh fh tcn prn prnsnht snht vfjun vfjun ib tcn bu buturn turn `fsc bjiws. a. prnsn prnsnht ht vfjun ib ttcn cn prn-rn prn-rnstru` stru`turn turn ane anett ls mrnft mrnftnr nr tcfh tc tcn n prnsnht vfjun vfjun ib tc tcn n butur buturn n `fsc bjiws.

*>1? .>1? _rnsnh _rn snhtt vvfju fjun ni ibb 6 bir 62 pnr pnrlia liass f ftt 0% 0% ..... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... .. .250 .250 _rnsnh _rn snhtt vvfju fjun ni ibb 6 bir 62 pnr pnrlia liass f ftt 1% 1% ..... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... .. .>01 .>01 _rnsnh _rn snhtt vfj vfjun un ib f fhhu hhulty lty bir 3 p pnrl nrlias ias f ftt 2%. 2%.... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... 2.56? 2.56? _rnsnh _rn snhtt vfj vfjun un ib f fhhu hhulty lty bir 3 p pnrl nrlias ias f ftt 3%. 3%.... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... >.=1= >.=1= _rnsnhtt vfju _rnsnh vfjun n ib fhhul fhhulty ty bir 6 62 2 pnrlia pnrliass ft 0% .. ...... ........ ........ ........ ........ ........ ........ .... 65.>26 _rnsnhtt vfju _rnsnh vfjun n ib fhhul fhhulty ty bir 6 62 2 pnrlia pnrliass ft 1% .. ...... ........ ........ ........ ........ ........ ........ .... 66.2>5

 

61 - 61 Qnst Efhg bir Lhtnrdnalftn F``iuhtlhm, Qwnjbtc Naltlih

2?. Qcn prnsnht vfjun ib tcn prlh`lpfj ls

f. e. `. a.

$>01,???. $>1?,???. $250,???. $25=,???.

26. Qcn prnsnht vfjun ib tcn lhtnrnst ls

f e.. `. a.

$ $0 01 11 5 2? ?.. $0=5,2??. $0=2,30?.

25. Qcn lssun prl`n ib tcn eihas ls

f. e. `. a.

$330,>2?. $331,35?. $332?. $%. ]cft frn tcn pri`nnas brid tcn eiha lssun9 _rnsnht vfjun ib f slhmjn sud bir > pnrlias _rnsnht vfjun ib f slhmjn sud bir 6? pnrlias _rnsnht vfjun ib fh fhhulty bir > pnrlias _rnsnht vfjun ib fh fhhulty bir 6? pnrlias f. $>,???,??? e. $>,562,1,563,3?< a. $>,56=,0?3

5.>% .3303> .=365? 1.21>30 3.=>5?2

0.?% .32526 .=11?< 1.>=0?5?

>.?% 2.?% .=30>0 .=1=52 .260>30< 1.05% .3303> .=365? 1.21>30 3.=>5?2

0.?% .32526 .=11?< 1.>=0?5?

>.?% 2.?% .=30>0 .=1=52 .260>30< 1.05 f. e. `. a.

$6?, $6?,?? ???, ?,?? ??? ? $6?, $6?,10 105, 5,23,123,005

23.

F `idp `idpfhy fhy llssu ssuns ns $5? $5?,?? ,???,? ?,???, ??, =. =.3%, 3%, 5? 5?-yn -ynfr fr eih eihas as ti ylnj ylnja a 3% ih Kfh Kfhufr ufryy 6, 5??=. 5??=. Lhtnrnst ls pfla ih Kuhn 0? fha An`ndenr 06. Qcn pri`nnas brid tcn eihas frn $6. ^slhm nbbn`tlvn-lhtnrnst fdirtlzftlih, wcft wljj tcn `frrylhm vfjun ib tcn eihas en ih tcn An`ndenr 06, 5??= efjfh`n scnnt9 f. $65 e. $0, ft 6?0, wltc lhtnrnst pfyfejn ih Kujy 6 fha An`ndenr 06 ib nf`c ynfr. Naay usns strflmct-jlhn fdirtlzftlih. Ih Dfr`c 6, 5??=, Naay rntlrna $1??,??? ib tcnsn eihas ft ?? >??,?? ,??? ? ib 6?% tnh tnh-yn -ynfr fr eih eihas as ft 6?0. Qcn eihas frn `fjjfejn ft tcn iptlih ib Mihzfjnz ft 6?>. Mihzfjnz cfs rn`irana fdirtlzftlih ib tcn eiha prndlud ih tcn strflmct-jlhn dntcia (wcl`c wfs hit dftnrlfjjy albbnrnht brid tcn nbbn`tlvn-lhtnrnst dntcia). Ih An`ndenr 06, 5??=, wcnh tcn bflr dfrgnt vfjun ib tcn eihas wfs ,??? ti ylnja 3%, rnsujtlhm lh eiha prndlud ib $1?>,???. Midnz usns tcn nbbn`tlvn-lhtnrnst dntcia ib  fdirtlzlhm eiha prndlud. Lhtnrnst ls pfyfejn fhhufjjy ih An`ndenr 06. Ft An`ndenr 06, 5??=, Midnz's fakustna uhfdirtlzna eiha prndlud sciuja en f. $1?>,???. e. $0==,1??. `. $021,>??. a. $0?1,>??.

,, Gltn Gltnj,j, Lh` Lh`.. lssu lssuna na ,??? $>,???,? ,??? ??,, wc wcl` l`c c dfturn ih Kujy 6, 5?6>. Qcn eihas wnrn lssuna bir $1,2,??? ti ylnja 6?%, rnsujtlhm lh f eiha als`iuht ib $0?>,???. Gltnj usns tcn nbbn`tlvn-lhtnrnst dntcia ib fdirtlzlhm eiha als`iuht. als` iuht. Lhtnrns Lhtnrnstt ls pfyfejn fhhufjjy ih Kuhn 0?. Ft Kuhn 0?, 5??=, Gltnj's uhfdir uhfdirtlzna tlzna eiha als`iuht sciuja en f. $521,?>?. e. $5>>,???. `. $511,???. a. $56>,???.

 

Jihm-Qnrd Jlfeljltlns 61 - 56 ,5< 5?,??? `. $>0,663 a. $2?,???

. .

Ih Kfh Kfhuf ufry ry 6, 5??= 5??=,, Gltn @i @i.. rnan rnannd ndna na lts 6>6>-yn ynfr fr eih eihas as ib $5,>?? $5,>??,? ,??? ?? pfr vfj vfjun un bir  6?5. Qcny wnrn irlmlhfjjy lssuna ih Kfhufry 6, 6. Lhtnrnst wfs pfyfejn sndlfhhufjjy ih Kujy 6 fha Kfhufry 6. Ih Kujy 6, 5??=, _lhn `fjjna fjj ib tcn eihas fha rntlrna tcnd. Eiha prndlud wfs fdirtlzna ih f strfl strflmc mctt-jljlhn hn ef efsl sls. s. En Enbi birn rn lh`i lh`idn dn tf tfxn xns, s, _lhn _lhn's 's mf mflh lh ir ji jiss ss lh 5? 5??= ?= ih tc tcls ls nf nfrj rjyy nxtlhmulscdnht ib anet wfs f. $0?, $0?,?? ??? ?m mfl flh. h. e. $65, $65,?? ??? ?m mfl flh. h. `. $6?, $6?,?? ??? ? jis jiss. a. $3,? $3,??? ?? mflh mflh..

-y -ynf nfr  r  eihas dfturlhm ih Kuhn 0?, 5?6=. Lhtnrnst ls pfyfejn ih Kuhn 0? fha An`ndenr 06. Qcn uhfdirtlzna efjfh`ns lh tcn eiha als`iuht fha anbnrrna eiha lssun `ists f``iuhts ih Kuhn 0?, 5??= wnrn $6?>,??? fha $0?,???, rnspn`tlvnjy. Ih Kuhn 0?, 5??=, Uisnh f`qulrna fjj ib tcnsn eihas ft . En`fusn ib Eryn's blhfh`lfj albbl`ujtlns anvnjiplhm lh 5??=, Eryn iwna f``runa lh lhtn tnrn rnst st ib $13, $13,?? ??? ? ih tc tcn n hitn hitn ft An An`n `nde denr nr 06 06,, 5? 5??= ?=.. ^han ^hanrr f tr triu iuej ejna na an anet et rnstru`turlhm, ih An`ndenr 06, 5??=, fmrnna tiEryn's snttjnf`qulsltlih tcn hitn fha f``runa bir f trf`t ib jfha cfvlhm f bflr vfjun Aijn ib $02?,???. `ist ib tcn lhtnrnst jfha ls $5,??? + $0?,???) 4 $5,32>,???.

‑Nhtrlns bir Eihas _fyfejn.

_rnpfrn kiurhfj nhtrlns ti rn`ira tcn bijjiwlhm trfhsf`tlihs rnjftna ti jihm-tnrd eihas ib Ptfrr @i. (f) Ih Fprlj 6, 5??2, Pt Ptfrr frr lssu lssuna na $>??,?? $>??,???, ?, 0= $>0=,323 ,323 lh` lh`jualhm jualhm f`` f``runa runa lhtnr lhtnrnst. nst. Lhtnrnst ls pfyfejn fhhufjjy ih Kfhufry 6, fha tcn eihas dfturn ih Kfhufry 6, 5?62. (e) Ih Kujy 6, 5? 5??3 ?3 Ptfrr rn rntlrna tlrna $6 $6>?,??? >?,??? ib ttcn cn eihas ft 6? 6?5 5 pjus f`` f``runa runa lht lhtnrnst nrnst.. Ptfrr us usns ns strflmct-jlhn fdirtlzftlih.

Pijutlih 61-6?>

(f)

(e) (e)

@fs @fsc c ..... ...... ...... ...... ...... ...... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ..... Eihas _ _f fyfejn .. ..................................................................... Lhtnrnst Nxpnhsn ($>??,??? Ý 0=,32 >0=,323 3

Lhtn Lhtnrn rnst st Nxpn Nxpnhs hsn n .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .. _r _rnd ndlu lud di ih hE Eih ihas as _f _fyf yfej ejn n (($5 $52, 2,26 263 3 Ý .0 Ý 2 2/6 /66= 6=)) .... .... .... .... .... .... .... .... .... .... .... @fsc (($ $6>?,??? Ý < ?,??? 6>?,???

_rnd _rndlu lud d i ih hc E Eih as _fy fyfe fejn jn... 2,26 263 3....Ý.. ..0 0....Ý.. < ft , wltc lhtnrnst pfyfejn ih Kuhn 0? fha An`ndenr 06. (^sn strflmct-jlhn fdirtlzftlih.) Ih Fprlj 6, 5??3, Dfrlh rntlrna $51?,??? ib tcnsn eihas ft 6?6 pjus f``runa lhtnrnst. Pijutlih 61-6?2

Lht Lhtnrn nrnst st Nxp Nxpnhs nhsn.. n..... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ..... ..... ...... ...... ...... ..... ..... ..... @fsc (($ $51?,??? Ý =.>% Ý 0/65) ............................................ Als`iuht ih Eihas _fyfejn ($13,??? Ý 6/> Ý 6/3 Ý 0/65) ...

1,3 1,3?? ??

Eihas _fyfe _fyfejn jn .... ........ ........ ......... .......... ......... ......... .......... ......... ........ ........ ........ ........ ........ ........ ........ ........ ........ ....... ... Jisss ih Unand Jis Unandptl ptlih ih ib Eih Eihas as .... ....... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ..... ..

51?,??? 51?,??? 66, 66,=?? =??

A@lsfs `icu.... t .... i.... h...E..i.. h.... a.... s.... _.f.. f.... e.... jn....W.. (6.../.>.. Ý...$... 1.... 3... ,?... ?... ?.).. ‐.... $...0... ?.?.... .... ........ .... .. fsc ..h.... .... ... ...y... .... .... .... .... .... .... .... .... ... ..T.... ....

1,>?? 0??

< ,0 ?? 51 515, 5,1? 1?? ?

 

Jihm-Qnrd Jlfeljltlns 61 - 5< Nx. 61-6?=‑Nfrjy nxtlhmulscdnht ib anet.

_rftt, Lh`irpirftna sija lts 3% eihas wltc f dfturlty vfjun ib $0,???,??? ih Fumust 6, 5??> bir  $5, ynfrs uhtlj tcny rnf`cna dfturlty. Lhtnrnst ih tcn eihas ls pfyfejn sndlfhhufjjy ih Fumust 6 fha Bnerufry 6. Qcn eihas frn `fjjfejn ft 6?1 ft fhy tldn fbtnr Fumust 6, 5??=. Ey I`tienr 6, 5??=, tcn dfrgnt rftn ib lhtnrnst cfs an`jlhna fha tcn dfrgnt prl`n ib _rftt's eihas cfs rlsnh ti f prl`n ib 6?6. Qcn blrd an`lans ti rnbuha tcn eihas ey snjjlhm f hnw 2% eiha lssun ti dfturn lh > ynfrs. _rftt enmlhs ti rnf`qulrn lts 3% eihas lh tcn dfrgnt fha ls fejn ti pur`cfsn $>??,??? wirtc ft 6?6. Qcn rndflhanr ib tcn iutstfhalhm eihas ls rnf`qulrna ey nxnr`lslhm tcn eihas' `fjj bnfturn. Lh tcn blhfj fhfjysls, ciw du`c wfs tcn mflh ir  jiss nxpnrlnh`na ey _rftt lh rnf`qulrlhm lts 3% eihas9 (Fssudn tcn blrd usna strflmct-jlhn fdirtlzftlih.) Pciw `fj`ujftlihs. Pijutlih 61-6?=

Unf`qulsltlih prl`n; $>??,??? Ý 6.?6 4 $5,>??,??? Ý 6.?1 4 Jnss hnt `frrylhm fdiuht; $5,1,??? Ý 52/2?) 4 Jiss ih nfrjy nxtlhmulscdnht

$ >?>,???

 

5 ,2 ? ? ,? ? ?

$0,6?>,??? 5,1,???, ls lh blhfh`lfj albbl`ujty. Qi snttjn tcn anet, Cnhry fmrnns ti f``npt brid @ijn nqulpdnht wltc f bflr  vfjun ib $>=?,???, fh irlmlhfj `ist ib $31?,???, fha f``udujftna anprn`lftlih ib $6,???. Lhstru`tlihs

(f) @idpu @idputn tn tcn mflh ir jiss ti @i @ijn jn ih tc tcn n snt snttjndn tjndnht ht ib ttcn cn anet. anet. (e) @idpu @idputn tn tcn mflh ir jiss ti @i @ijn jn ih tc tcn n trfh trfhsbnr sbnr ib tcn nqulpdnht. nqulpdnht. (`) _rnpfr _rnpfrn n tcn kiu kiurhfj rhfj nht nhtry ry ih @i @ijn's jn's ei eiigs igs ti rn rn`ira `ira ttcn cn sntt snttjndnht jndnht ib tcls anet. (a) _rnpfr _rnpfrn n tcn kiurhf kiurhfjj nhtry ih C Cnhry's nhry's ei eiigs igs ti rn rn`ira `ira tcn ssnttjn nttjndnht dnht ib tc tcn n rn`nlv rn`nlvfejn. fejn.

*Pijutlih 61-6?3

(f (f)) Hi Hittn pfyf pfyfej ejn n Lhtnrnst pfyfejn @frrylhm fdiuht ib anet Bflr vfjun ib nqulpdnht Mflh ih snttjndnht ib anet

$2??,??? >1,??? 2>1,??? >=?,??? $ 31,???

 

(e) @ist  F``udujftna anprn`lftlih Eiig vfjun Bflr vfjun ib pjfht fssnts Jiss ih alspisfj ib nqulpdnht

$31?,??? 6,???  

21>,??? >=?,??? $ =>,???

 

61 - 0? Qnst Efhg bir Lhtnrdnalftn F``iuhtlhm, Qwnjbtc Naltlih *Pijutlih 61-6?3 (`iht.)

(`)

(a)

Hit Hitns ns _ _fyf fyfejn ejn ... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... .... .. Lhtnrnst Lhtnr nst _fyfej _fyfejn n .... ........ ........ ........ ........ ........ ........ ........ ........ ........ ........ ........ ........ ......... ......... ........ ........ ........ ....... ...  F``udujftna Anprn`lftlih ................. ............................. ........................ ........................ ................... ....... Jisss ih Alsp Jis Alspisf isfjj ib Nqulp Nqulpdnh dnhtt ... ...... ...... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ..... .. Nqulpdnht ......................................................................... Mflh i ih hP Pn nttjndnht ib ib A An net .................................................

2?? 2??,?? ,??? ? >1,??? 6,??? =>, =>,??? ???

Nqu Nqulpd lpdnht nht .. ..... ...... ...... ...... ...... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... .....  Fjjiwfh`n bir Aiuetbuj F``iuhts ............ ........................ ........................ ........................ ............... ... Hitns Un`nlvfejn .............................................................. Lhtnrnst Un`nlvfejn ............................................................

>=? >=?,?? ,??? ? 31,???

31?,??? 31,???

2??,??? >1,???

*Nx. 61-6???,??? hitn wltc $>?,??? f``runa lhtnrnst pfyfejn ti Nasnh, Lh`. Nasnh fmrnns ti birmlvn tcn f``runa lhtnrnst, nxtnha tcn dfturlty aftn ti An`ndenr 06, 5??3, fha rnau`n tcn lhtnrnst rftn ti 1%. Qcn prnsnht vfjun ib tcn rnstru`turna `fsc bjiws ls $153,???. Lhstru`tlihs

_rnpfrn nhtrlns bir tcn bijjiwlhm; (f) Qcn rns rnstru tru`tu `turn rn ih _ii _iirn's rn's eii eiigs. gs. (e) Qcn pf pfydn ydnht ht ib lh lhtnr tnrnst nst ih An`n An`nden denrr 06, 5?? 5??=. =. (`) Qcn rns rnstru tru`tu `turn rn i ih h Na Nasnh snh“s “s e eiig iigs. s.

*Pijutlih 61-6?<

(f) (f)

Lhtn Lhtnrn rnst st _f _fyf yfej ejn n .. .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .. Hitns _ _f fyfejn (($ $>??,??? Ý 1% Ý 5) .................................... Mflh i ih hU Un nstru`turlhm ..........................................................

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

Hit Hitns ns _fy _fyfej fejn n ... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... .... .. @fsc ....................................................................................

5?, 5?,??? ???

(`) Fjj Fjjiwf iwfh`n h`n bbir ir A Aiue iuetbu tbujj F` F``iu `iuhts hts ... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ... Hitns Un Un``nlvfejn .............................................................. Lhtnrnst Un`nlvfejn ............................................................

655,?? 655,??? ?

(e)

1?,??? 6?,??? 5?,??? =5,??? >?,???

*Nx. 61-66?‑F``iuhtlhm bir triuejna anet.

(f) ]cft frn ttcn cn mnhnrf mnhnrfjj rujns bi birr dnfsur dnfsurlhm lhm fha rn` rn`imhlz imhlzlhm lhm f mflh ir jis jisss ey tcn anet anetir ir ih f snttjndnht ib triuejna anet wcl`c lh`juans tcn trfhsbnr ib hih`fsc fssnts9 (e) ]cft frn ttcn cn mnhnrf mnhnrfjj rujns bi birr dnfsur dnfsurlhm lhm fha rn` rn`imhlz imhlzlhm lhm f mflh fha bi birr rn`iralhm rn`iralhm butur buturn n pfydnhts ey tcn anetir lh f triuejna anet rnstru`turlhm9

 

Jihm-Qnrd Jlfeljltlns 61 - 06 *Pijutlih 61-66?

(f) Lb tcn sn snttjnd ttjndnht nht ib ane anett lh`jua lh`juans ns tcn trfh trfhsbnr sbnr ib h hih`fs ih`fsc c fssnt fssnts, s, f mflh ls dn dnfsurna fsurna ey tcn anetir fs tcn albbnrnh`n entwnnh tcn bflr vfjun ib tcn fssnts trfhsbnrrna fha tcn `frrylhm fdiuht ib tcn anet, lh`jualhm f``runa lhtnrnst. Qcn anetir fjsi rn`imhlzns f mflh ir jiss ih tcn alspisfj ib fssnts fs tcn albbnrnh`n entwnnh tcn bflr vfjun ib tcn fssnts trfhsbnrrna fha tcnlr eiig vfjun. (e) Lb tcn `fr `frrylhm rylhm fdi fdiuht uht ib tcn pf pfyfejn yfejn ls mr mrnftnr nftnr tc tcfh fh tcn uhal uhals`iuh s`iuhtna tna titfj bu buturn turn `fs `fsc c bjiws bjiws,, tcn mflh ls dnfsu dnfsurna rna ey tcn anetir fs tcn albbnrnh albbnrnh`n `n entwnnh tcn `frrylhm fdiuht fha tcn buturn `fsc bjiws. Buturn pfydnhts rnau`n tcn prlh`lpfj7 hi lhtnrnst nxpnhsn ls rn`irana ey tcn anetir. Lb tcn `frrylhm fdiuht ib tcn pfyfejn ls jnss tcfh tcn buturn `fsc bjiws, hi rnstru`turlhm mflh ls rn`imhlzna ey tcn anetir. F hnw nbbn`tlvn-lhtnrnst rftn ls `fj`ujftna tcft nquftns tcn prnsnht vfjun ib tcn buturn `fsc bjiws wltc tcn `frrylhm fdiuht ib tcn anet. F pfrt ib tcn buturn `fsc bjiws ls rn`irana fs lhtnrnst nxpnhsn ey tcn anetir.

_UIEJNDP _r. 61-666‑Eiha als`iuht fdirtlzftlih.

Ih Kuhn 6, 5??2, Kfhsih₪ eittjn$@idpfhy sija $1??,6?¿ lh jihm-tnrd eiHjs bgr $0>6,?1?&!Qãn e•has wljj dfturn lh 6? ynfrs fha cfvnof s1ftna fhtnenst rf1n ib 3% fha f ylnja rfpn ib 6?%b  Qcm eihas pfy lhtnrnst fhhtfajy ih Df} 06"ibo%ffo ynfv. Qcn emhas frn ti e% f``iuhtna bir  uhanr tkn nbba`tlvn-lhtnrnst dîtcia. Lhstru`tlihs

(f) @ihstru`t f eiha fdirtlzftlih tfejn biU |cls priejn- ti lhal`ltn tcn fdiuht ib  lhtnrnst nxpnhsn fha als`iuh| fdirtlzfqlih ft nf`c Dfy 06. Ch`juan ihjy tcn?blrst"biur ynfrs. Dfgn surn fjê `ijudhs qjá rius fr% pripnrjy jfenjna. (Uiuha ti tcn bnfUnst"$ijjfr.) (e) QCn sfj sfjns ns prl`n ib $ $0>6,?1 0>6,?1? ? wfð ant% ant%rjlhaa rjlhaa br brhd hd xrns xrnsnht nht vfj vfjun un tfejnr tfejnr.. Ppd`l Ppd`l&l#`j &l#`jjy jy nxpjf nxpjflh lh cgw ihn wiuja antnrdlhn tcn prl`n"uslhm prns^ht vfcun tnejns. (`) fakustlhm Fsðudlhmnjtry tcftti lh1nUnst fdirtlzft fdirtlzftlih frn vn`irana Dfyaijjfr.) 06, prnpfrn ttcn cn en dfanfha ihals`iu.t An`udenr 06, 5?lih 3.$(Uiuha ti tcnnf`l hnfrnst

Pijutlih$61-66

(f) A!tn 2/6/?² >/06/?= >/06/?3

Anelt @rfalt @fsc $05,??? 05

@rnjlt @`rrylhm Ndiuht Lhñnrnst Axpnhsn Eiha Als`iuht 0>,??1

$0,6?1

( ib Eihas $0>?,?1? 0>±:611

 

61 - 05 Qnst Efhg bir Lhtnrdnalftn F``iuhtlhm, Qwnjbtc Naltlih

5?? 0>,161

>/06/?< >¯06/65 (e)

0,161 0>=,>>3 05,??? 05,???

0>,=>2 02,606

0,=>2 1,,11>

(6) Blh Blha a tcn tcn crn crn0nh 0nha?v a?vfjun fjun ib $1? $1??,? ?,??? ?? aun yh 6? ynfrs ynfrs qt 65%. 65%. (5) Blh Blha(t a(tcn cn ur urnsn nsnht ht vf vfjun jun i ibb 6? fh fhHuf Hufjj pfy pfydah dahts ts i ibb $05,?? $05,??? ? ft 61 61¾. ¾.  Faa ¨6+ Æia (5)oth ietflh tcn prnsn.t vfjun ib tcn prlh`lpfj nha tcn lhtnrnst

pfydn.ts. PijutLiH 21- 66 (`iht.) (`)‿Lhtnrnst Nxpnhsn ............ ........................ ......................... ......................... ....................... ........... 53,3>3* Lhtnrnst _fyfejn ............................................................... Als`iuht ih Oiha{ _fyfecn ................................................. ............................................................ ...........

‿

63,22=** 5j62 (mrid ၑ ၦ e}n+ 4  5?,3 耾 3 **= 65( :%䀯a 耱 ??,???Я4 $6 ,25=

_r. 61-665‑Eiha lhtnrns 䁱 fha al`iuht f}irpl 䁦 nlih.

Jimfh @irphrf   lih lwsun$ $3?,?? iѢ 3% eihas?ih I`tienr 6, 5??2,jun iH àtienr 6 5?6 . Qcn lhtnrnPѱ ၱ   聦  ynfq i~ Ftrlj 6 fha!I`tienr 6. Qcn eékaP wnrf sijb(ti ylnja 6?% nâbn`tlvn ls ti ån fla twl`n fhhufj lhtnrnst. Jimqh @irpirftlih `jisns lts(eiigw fhhufjjy ih An`ndenr 0>. LhytrugQlihs

(f) @/}pj @/}pjntn ntn tcn bi bijjiwl jjiwlhm hm fdirtl fdirtlzftni zftnih h s`cnau s`cnaujn jn bir tcn af aftns!l tns!lhal`ft hal`ftna. na. (Umuha (Umuha fJj fhswnrs fhswnrs th tcn hnfrnst aijjfr.) ^sn pcn nbbn`tlvn-ghpnrnst dntcia

 

Jihm-Qnrd Jlfeljltlns 61 - 00

@rnalt @fsc

Anelt Lhtnrnst Nxpnhsf

I`tienr 6: 5??2  Fqrìj 6, 5??= I`tie%r 6, 5??=

@rnalt @frrylhm FDiuHt Eiha Als`iuht !ib Eihas $=03,5"1

(e) _rnpfrn tcn fakustlhm nhtry"bir AnfndOnr 06, 5??=. ^sn tcî nh$n`tLvn-lhvnrnst dntcia. (`

@id?uuN @id?uuN tcn lhtnrn lhtnrnsu su nx nxpnhwn pnhwn tti i en ru rurir1na rir1na lh tc tcd d lHfidn lHfidn st stftfDnh ftfDnhtt bir t(n ynfr ynfr nja njana na n`fdenr 06, 5??=.

Pijutlih$6:-665

(f) @enalt @fsc

Anelt Lhtnrnst Nzpnhsn

I`tieîr !, 5¿ 2  Fprìc 6, 53?=)$05,???$02,= (E) Lhtnrnst Nppnh{n (a=13,545 Ý 6?% Ý 0/65).....................................  Fhtnrnrt(_fyæe  Fhtnrnr t(_fyæejn jn (6/5 Ý $0;, ??) ??) ........... .................. ............. ............. .............. .......... ...

Nl0`éuht ih Eihaw?_fyfejn ($63

@rnalt Eiha Als`iuht

@frsylhm Fdiuht ib Eihas =0;,551

>,6>=

= 3,52 ((6 6/5 i ibb $# $#2, _r. 61-660‑Nhtzlns bir eihás pfyfejn.

_rnpfrn t(n hn`nssfry k/urhfj nhtrlns ti rn`m5a tcn bijjiwlhm trfHsf`tlihP rnjftüh' ti?tcn jihmtnrd lssuæh`n ib edhns ib"Qltu` @i.; Äfr`c ! Lssunj Lss unj $3? $3??-? ?-??? ?? bf` bf`n(v n(væju æjun n Qlt Qltus us @/. sn` sn`iha iha$di $dirtm rtmfwn fwn,, 3% eih eihas as bir ¤3= ¤3=5,q 5,q21, 21, lh`jua lh`jualhm lhm f``runa lhtnrnst. Lhtnrnst LP pfyqEjn sndlfhhufjjy ih An`ndenr 6 fha Kuhn 6 wlvj tcn"eihas dfturlHm ? ynfrs bõid tcls plst An`ndenr 6. Qcn eihas?frn `Fjjfejn lQ 6?5. [uHN 6 _flA sndlfhhufj lhtnrnst ih Qlpus @•. eihas8 (^sn strflmct-jlhn fdirulzftlih ib fhy prndluu ir  $lsmiuht.) An`näenr 6 _fLa sndlf.hufj lhtnrnsp ih Qltus `i. eiias fha$pur`cfsda $1??,??1 bf`n v@,un eihas ftotxn `fjj prl`n lh f``izjæh`d wltc tcn privlwlihs ib tcn eiha lha%hturn®

Pijutlih$61,660

D`r`c D`r `c 6;

@fs @fsc c .... ....... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ..... ..... ...... ...... ...... ..... .. Eihas U Uf fyfejn .......................................................... _rnäluD?ih Eihas _fyfejn .....................................

3=r,62 3=r,62? ?

Lhtnrnst Nxpnh{n (($ $3??,? ? Ý!3% Ý 0/65) .............................. Kuhn Kuh n 6; L~tnrn L~tnrnst st Nxpnhs Nxpnhsn n ... ..... ..... ...... ...... ...... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ... _rnä _rnälu lud d ggI I Åi Åiha has( s(_f _fyl ylej ejn n ($ ($>2 >2,6 ,62 2 Ý0 0/6 /66= 6=)) .... .... .... .... .... L ,,11 11? ? L @f @fsc sc .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... .... An`* 6; Lht An`* Lhtnrn nrnst st Nxpnhs Nxpnhsn n ... ...... ...... ...... ...... ..... ..... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ...... ..... ..... ...... ...... ... ‿)_rndlud ih Eihas _f2,62? Ù"2/669) ............................... @fsc ....................................................................... 1??,???  Oihas _fyfejn ......... ...................... ......................... ......................... ......................... .................... ........ _rnnlu _rn nlud d ih Eiè Eièas as _fy _fyfej fejn* n* ... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ... Mflh ik Unandptlih ib Eihas............................... ‿ @fsc .......................................................................

3??,??? >2,¶2? 68,???

0?,>2? 0?,>2? 05 05,p ,p?? ?? 5