Práctica de Liquidación. Caso de Aplicación de IV

 

 

Xräetmed jk imqumjdemõb7 edsl jk dpimedemõb jki MQD

Xräetmed M`plsmtmvd y jk Imqumjdemõb jk Uukijls 4

 

 

Xräetmed jk imqumjdemõb7 edsl jk dpimedemõb jki MQD Kb kstd iketurd, rkdimzdrk`ls ub edsl jk dpimedemõb jki m`pukstl di vdilr dcrkcdjl (MQD).

Ukrvmeml wko y dpimedtmvl El`l sk `kbemlbõ dbtkrmlr`kbtk, id Dj`mbmstrdemõb Akjkrdi jk Mbcrksls X÷oimels (DAMX) sk kbeukbtrd kb ub prleksl jk utmimzdr skrvmemls lbimbk  (dpimedtmvls wko). El`l d÷b bl sk jmsplbk jk ubd vkrsmõb kjuedtmvd, sk pljrä trdodgdr elb ils prlcrd`ds (dpimedtmvls) quk ormbjd kstk kbtk y quk sk mbstdidb kb tu el`putdjlrd. Ksls prlcrd`ds jmsplbmoiks slb sm`midrks d ils skrvmemls wko (kb eudbtl d pdbtdiids y ed`pls)4, plr il tdbtl, pkr`mtmräb rkdimzdr ubd oukbd präetmed. Uk jkokb mbstdidr ? dpimedtmvls

  Kb prm`kr iucdr, ki UMDX (Umstk`ds jk Dpimedemlbks)?7 jksedrcdr ki prlcrd`d y skcumr ids mbstrueemlbks mbeiumjds kb ksk imbf7 nttp7//www.damp.clo.dr/dpimedtmvls/smdp/5 



  Iukcl, mbstdidr ki dpimedtmvl MQD (sk sucmkrk vkrmamedr id lpemõb vmckbtk)7 nttp7//www.damp.clo.dr/Dpimedtmvls/MQD/vkrsmlb;.5_4.dsp



  Kb eudbtl d ils b÷`krls jk id eidvk ÷bmed jk mjkbtmamedemõb trmoutdrmd (E[MZ) plr utmimzdr, id DAMX larkek ils smcumkbtks jdtls7



  Xkrslbds nu`dbds7 ?8-44444444-?6 ?8-????????-56 ?5-44444444-4. ֋  Uugktls k`prksd7 58-44444444->6 58-????????-=6 58-::::::::-8. ֋

Ki kbidek ckbkrdi jk dpimedtmvls ks ki smcumkbtk7 nttp7//www.damp.clo.dr/Dpimedtmvls/ smcumkbtk7 nttp7//www.damp.clo.dr/Dpimedtmvls/ _kel`kbjdemõb7 jkambmr el`l m`prkslrd prkjktkr`mbdjd Djlok l SXU, _kel`kbjdemõb7 jk ksd alr`d, di ckbkrdr ids jkeidrdemlbks gurdjds, sk cudrjdrä kb ub drenmvl.

4 Ids

m`prksmlbks jk pdbtdiids prkskbtdjds pukjkb jmakrmr di `l`kbtl jk rkdimzdr id präetmed. Ki Umstk`d Mbtkcrdjl jk Dpimedemlbks (UMDX) ks ubd pidtdalr`d jksdrrliidjd plr id DAMX el`l odsk jk jmstmbtls `õjuils jk dpimedtmvls jk m`pukstls u loimcdemlbks, quk sk kgkeutd kb alr`d iledi (bl kb rkj) y odgl ils smstk`ds lpkrdtmvls Smbjlws. Kb ki UMDX, ils elbtrmouykbtks y rksplbsdoiks jkokb mbcrksdr sus jdtls ckbkrdiks pdrd pljkr elbakeemlbdr iukcl sus jkeidrdemlbks gurdjds m`plsmtmvds y ?

deekjkr d ids jmstmbtds dpimedemlbks. 5

  _ksliuemõb Ckbkrdi DAMX B¸ :1?/4===. (4===). Dj`mbmstrdemõb Akjkrdi jk Mbcrksls X÷oimels. _keupkrdjl jk7 nttp7//omoimltked.damp.clo.dr/jep/_KDC84888:1?\4===\85\8: nttp7//omoimltked.damp.clo .dr/jep/_KDC84888:1?\4===\85\8: 

?

 

 

[b edsl jk dpimedemõb [bd vkz quk nds jksedrcdjl ils dpimedtmvls, ils mbstdidstk k mbcrksdstk ils jdtls pdrd ub elbtrmouykbtk, sk kaketudrä ubd imqumjdemõb jki MQD jki elbtrmouykbtk Ki Alrtàb Ulemkjdj Dbõbm`d (U. D.) elrrksplbjmkbtk di pkràljl amsedi 8>/?84=. Jdtls jk id k`prksd7 4.  4.  ?.   ?. 5.   5. :.   :. ;.   ;.

E[MZ7 58-44444444->. Emkrrk jki kgkrememl el`kremdi7 54 jk jmemk`ork jk edjd dôl. Detmvmjdj prmbempdi7 vkbtd plr `kblr jk elbakeemlbks pdrd ki nlcdr. Detmvmjdj skeubjdrmd7 vkbtd plr `dylr jk drtàeuils jk odzdr. Akend jki elbtrdtl slemdi7 ?3/8;/?848, elbstmtumjd elb edpmtdi jk lrmckb bdemlbdi. 1.   Jl`memiml amsedi7 Endedouel ?8, Emujdj jk Eõrjlod, Eõrjlod (eõjmcl 1. plstdi ;888). Ltrls jdtls7 4.  Xkrekpemlbks suarmjds jki `ks _ícm`kb Ckbkrdi7 Qkbtd elsds `ukoiks 4.  Iledemlbks y Xrkstdemlbks Crdvdjds. E[MZ jki dckbtk7 ?8-44444444-?. Jàd 48 jki `ks. Adeturd B¸ 8884-44444444. $?88. ?.   _ktkbemlbks suarmjds jki `ks _ícm`kb Ckbkrdi7 Qkbtd elsds `ukoiks y ?. Iledemlbks E[MZ jki dckbtk7 ?8-44444444-?. Jàd ? jki `ks. Ekrtmamedjl B¸ 4. $?=8. 5.   Udijl tíebmel jki pkràljl dbtkrmlr7 $;888. 5. :.   Udijl jk imork jmsplbmomimjdj jki pkràljl dbtkrmlr7 $:88. :.

5

 

  Zdoid 47 Jdtls jk mbcrksls y kcrksls D. Mbcrksls

4

Qkbtd jk prljuetls crdvdjls d.

5

5

:

;

D elbsu`mjlrks ambdiks

48 888,88

o. D rksplbsdoik mbsermptl (_M) Qkbtd jk prljuetls kxkbtls

?? 888,88

d.

D elbsu`mjlrks ambdiks

?888,88

o.

D _M

:;88,88

Mbtkrksks elordjls plr ambdbemdemõb jk prljuetls crdvdjls d.

D elbsu`mjlrks ambdiks

?88,88

o.

D _M

:88,88

Mbtkrksks elordjls plr ambdbemdemõb jk prljuetls kxkbtls d

D elbsu`mjlrks ambdiks

588,88

o.

D _M

;88,88

Jkseukbtls ltlrcdjls plr vkbtd jk prljuetls crdvdjls d

D elbsu`mjlrks ambdiks

188,88

o.

D rksplbsdoiks mbsermptls

4888,88

O. Kcrksls

1

El`prd jk prljuetls pdrd id vkbtd, kxkbtls7 El`prd d rksplbsdoiks mbsermptls jk prljuetls pdrd id vkbtd, crdvdjls7

3

?888,88

El`prd d rksplbsdoiks mbsermptls jk prljuetls pdrd id vkbtd, crdvdjls7 d.

Adeturd jk dclstl

:888,88

Kbtrkcd jk ils omkbks kb sktmk`ork, pkrl d jmsplsmemõb jki el`prdjlr di `l`kbtl jk id k`msmõb jk id adeturd. o.

Adeturds jk dclstl bl pdcdjds

e.

> = 48

Adeturd jk dclstl. Kbtrkcd jk ils omkbks kb ki `ks jk adormedemõb (skptmk`ork). El`prd d ub _M jk ubd `dqumbdrmd daketdjd di jksdrrliil jk id detmvmjdj crdvdjd Jkseukbtls lotkbmjls jk rksplbsdoiks mbsermptls plr el`prd jk prljuetls crdvdjls Ltrds iledemlbks y prkstdemlbks jk skrvmemls djqumrmjds7 Iuz, cds y tkiíalbl. Uk kstm`d quk sk daketdb kb d. ub ;8 % d id detmvmjdj crdvdjd. Aiktks. Bl ks plsmoik jktkr`mbdr id daketdemõb d o. ids lpkrdemlbks crdvdjds y kxkbtds.

4888,88 ?888,88 48 888,88 4888,88

>58,88 >4;,88

Aukbtk7 kidolrdemõb prlpmd.

:

 

  Zdoid ?7 Xlsmemõb `kbsudi jki MQD

JÍOMZL AMUEDI Lpkrdemõb

Odsk

Zltdi

- D elbsu`mjlrks ambdiks. - D _M.

Diàeultd

m`plbmoik

4 Qkbtd jk prljuetls crdvdjls7 d o

Kxkbtl

48 888,88

Dprlpm

Eríjmtl

Jíomtl

demõb

>?1:,:1

?4,8 %

435;,;:

?? 888,88

?4,8 %

:1?8,88

41;,?=

?4,8 %

5:,34

:88

?4,8 %

>:

?4,8 %

?48

? Qkbtd jk prljuetls kxkbtls7 d o

d o

d o

- D elbsu`mjlrks ambdiks. - D _M. Mbtkrksks elordjls plr vkbtd jk 5 prljuetls crdvdjls7 - D elbsu`mjlrks ambdiks. - D _M. Mbtkrksks elordjls plr vkbtd : prljuetls kxkbtls7 - D elbsu`mjlrks ambdiks. - D _M.

?888,88 :;88,88

?88

588 ;88

= Jkseukbtls lotkbmjls _M.

4888,88

E_ÍJMZL AMUEDI Zltdi

Odsk m`plbmoik

188,88

:=;,>3

?4,8 %

48:,45

4888,88

?4,8 %

?48,88

d

-Adeturd jk dclstl. Kbtrkcd jk ils omkbks kb skptmk`ork, pkrl slb pukstls jmsplsmemõb jki el`prdjlr di `l`kbtl jk id k`msmõb jk id adeturd.

:888,88

?4,8 %

>:8,88

o

-Adeturds jk dclstl bl pdcdjds.

4888,88

?4,8 %

?48,88

48 888,88

?4,8 %

?488,88

Lpkrdemõb

; d o

Jkseukbtls ltlrcdjls (plr vkbtds)7 -D elbsu`mjlrks ambdiks. -D _M.

Kxkbtl

Diàeultd

Dprlpm demõb

Dprlpmdem õb

Eríjmtl

Jíomtl

1 3 El`prd jk prljuetls crdvdjls7

El`prd jk `dqumbdrmd daketdjd d detmvmjdj crdvdjd d _M. Ltrds iledemlbks y prkstdemlbks jk 48 skrvmemls

>

d

Iuz, cds y tkiíal tkiíalbl. bl. Daketdemõb ;8 %.

>58,88

?3,8 %

o

Aiktks. Xrlrrdtkl.

>4;,88

?4,8 %

;8,88 % >8,83 %

44?,8; 453,8:

U[OZLZDI UDIJL ZÍEBMEL D ADQL_ JKI XK_ÀLJL DBZK_ML_ UDIJL ZÍEBMEL JKI @KU _KZKBEMLBKU ] XK_EKXEMLBKU JKI @KU

5345,?? ;888,88

UDIJL ZÍEBMEL JK IMO_K JMUXLBMOMIMJDJ JKI XK_ÀLJL DBZK_ML_

:88,88

UDIJL ZÍEBMEL JK IMO_K JMUXLBMOMIMJDJ JKI XK_ÀLJL

>=8,88

?8?>,=3 :=8,88

Aukbtk7 kidolrdemõb prlpmd.

;

11>:,?;

 

  Zdoid 57 Xrlrrdtkl kspkeàamel Eäieuil prlrrdtkl eríjmtls amsediks mbjmrketls (aiktks) Crdvdjl

Kxkbtls

Zltdi

Qkbtd jk prljuetls crdvdjls7 Qkbtds d elbsu`mjlrks ambdiks7 48 888/4,?4 Qkbtds d rksplbsdoiks mbsermptls

>?1:,:1

?888,88

48 ?1:,:1

?? 888,88

:;88,88

?1 ;88,88

Mbtkrksks elordjls plr ambdbemdemõb jk prljuetls crdvdjls

-

D elbsu`mjlrks ambdiks7 ?88/4,?4

41;,?=

588,88

:1;,?=

D rksplbsdoiks mbsermptls

:88,88

;88,88

=88,88

@kbls7 jkseukbtls ltlrcdjls plr vkbtd jk prljuetls crdvdjls

-

Qkbtds d elbsu`mjlrks ambdiks7 188/4,?4

(:=;,>3)

(:=;,>3)

Qkbtds d rksplbsdoiks mbsermptls

(4888,88)

(4888,88)

Qkbtds tltdiks7 ?= 555,>> + ?888 + :;88 + 588 + ;88 0 51.155,>> Elkamemkbtk dtrmoumoik d lpkrdemlbks crdvdjds7 ?= 555,>>/51 155,>> 0 >8,83 % Aukbtk7 kidolrdemõb prlpmd.

?= 555,>>

3588,88

51.155,>>

>8,83 %

4=,=5 %

488,88 %

Edrcd jki dpimedtmvl:  E[MZ7 58-44444444->. Xkràljl7 8>-?84=. Ukeukbemd7 8. Mbalr`demõb jk detmvmjdjks bl d`pdrdjds plr rkcà`kbks prl`lemlbdiks. Jktkr`mbdemõb jk jíomtls y eríjmtls. Qkbtds. Jíomtl amsedi. Lpkrdemlbks elb rksplbsdoiks mbsermptls7   Detmvmjdj7 ;?5??8.   @lbtl bktl crdvdjl7 $??.:88,88.   Diàeultd7 ?4,88.   Jíomtl amsedi plr lpkrdemlbks elb rksplbsdoiks mbsermptls7 $:.38:,88.     

amsedi adeturdjl plr lpkrdemlbks elb rksplbsdoiks mbsermptls7   Jíomtl $:.38:,88.   Olbls amsediks7 $8,88. (_keukrjk quk, eudbjl `kbemlbd ub jkerktl plr prm`krd vkz, jkok jksdrrliidr id aukbtk el`piktd kb bltd di pmk).



Lpkrdemlbks elb elbsu`mjlrks ambdiks, rksplbsdoiks kxkbtls y bl diedbzdjls7   Detmvmjdj7 ;?5??8.   @lbtl tltdi adeturdjl7 $48.?88,88.   Diàeultd7 ?4,88.   Jíomtl plr lpkrdemlbks elb elbsu`mjlrks ambdiks, rksplbsdoiks kxkbtls y bl diedbzdjls7 $4.338,?;.   Olbls amsediks7 $8,88.    



: Ids

dorkvmdturds slb ids utmimzdjds kb ki smstk`d jk id DAMX.  DAMX. 

1

 

  Omkbks jk usl. _kstmtuemõb jk eríjmtls amsediks. Xlr el`prd jk omkbks kb ki `kredjl iledi (kxekptl omkbks jk usl)7   Eríjmtl amsedi tltdi7 $?48,88. 

Zltdi jk vkbtds7   Zltdi jk lpkrdemlbks jki pkràljl y vkbtd jk omkbks jk usl. Jíomtl amsedi7 $1.:3:,?;.   Zltdi jk rkstmtuemõb jk eríjmtls amsediks7 $?48,88. 



El`prds7   Zltdi jki jíomtl amsedi jki pkràljl7 $1.1>:,?;. 

Eríjmtl amsedi. El`prds jk omkbks kb ki `kredjl iledi (kxekptl omkbks jk usl)7   Eríjmtl amsedi adeturdjl7 $4.8;8,88.   Eríjmtl amsedi el`putdoik7 $4.8;8,88.  

Xrkstdemlbks jk skrvmemls7   Eríjmtl amsedi adeturdjl7 $?:=,8=.   Eríjmtl amsedi el`putdoik7 $?:=,8=.  

Mbvkrsmlbks jk omkbks jk usl7   Eríjmtl amsedi adeturdjl7 $?488,88.   Eríjmtl amsedi el`putdoik7 $?488,88.  

_kstmtuemõb jk jíomtl amsedi. Lpkrdemlbks elb rksplbsdoiks mbsermptls7   Detmvmjdj7 ;45;5?.   @lbtl bktl crdvdjl7 $4.888,88.  

  Diàeultd7 ?4,88.   Jíomtl amsedi plr lpkrdemlbks elb rksplbsdoiks mbsermptls7 $?48,88.   Jíomtl amsedi adeturdjl plr lpkrdemlbks elb rksplbsdoiks mbsermptls7 $?48,88.

  

Lpkrdemlbks elb elbsu`mjlrks ambdiks, rksplbsdoiks kxkbtls y bl diedbzdjls7   Detmvmjdj7 ;45;5?.   @lbtl tltdi adeturdjl7 $188,88.   Diàeultd7 ?4,88.   Jíomtl plr lpkrdemlbks elb elbsu`mjlrks ambdiks, rksplbsdoiks kxkbtls y bl diedbzdjls7 $48:,45.    

3

 

  Lpkrdemlbks quk bl ckbkrdb eríjmtl amsedi. Zltdi jk el`prds7   Zltdi jk eríjmtl amsedi el`putdoik jki pkràljl plr el`prds kb ki `kredjl mbtkrbl7 55==,8=.



  Xlr rkstmtuemõb jk jíomtl amsedi plr jkvliuemlbks, rksemsmlbks, jkseukbtls, kteítkrd7 54:,45.   Zltdi jk lpkrdemlbks quk bl ckbkrdb eríjmtl amsedi (mbeiumjds ids m`plrtdemlbks)7 8,88.   Zltdi jk eríjmtl amsedi lrmcmbdjl kb ki pdcl jk ltrds loimcdemlbks7 8,88.   Zltdi jki eríjmtl amsedi el`putdoik jki pkràljl7 5345,??.





 

Jktkr`mbdemõb jki m`pukstl;7        

   

Zltdi jki jíomtl amsedi jki pkràljl7 $11>:,?;. Zltdi jki eríjmtl amsedi jki pkràljl7 $5345,??. Udijl d advlr jki pkràljl dbtkrmlr7 $;888,88. M`pukstl adeturdjl vmbeuidjl elb kxplrtdemlbks pkrakeemlbdjds l bl kb

pkràljl l dsm`midoiks7   ki Udijl tíebmel d advlr jki $8,88. rksplbsdoik7 $?8?>,=3.   Udijl tíebmel d advlr jk id DAMX7 $8,88.

 

Jktkr`mbdemõb jk id jkeidrdemõb gurdjd `kbsudi. Alr`ds jk pdcl jk id jkeidrdemõb gurdjd.          

Udijl tíebmel d advlr jk id DAMX7 $8,88. Olbls amsediks7 $8,88. Ekrtmamedjls jk eríjmtl amsedi17 $8,88. Udijl tíebmel d advlr jki rksplbsdoik, mbeiumjl ki bl imokrdjl7 ?8?>,=3. ?8?> ,=3. Adormedbtks l m`plrtdjlrks jk omkbks jk edpmtdi. @lbtl slimemtdjl kb jkvliuemõb37 $8,88.   Iky B.¸ ?;518>7 $8,88.

    



  Ltrls elbekptls quk jms`mbuykb ki sdijl tíebmel d advlr jki rksplbsdoik7 $8,88.   Udijl d advlr jki rksplbsdoik7 $?8?>,=3.   Udijl d advlr jk id DAMX7 $8,88.   Udijl d advlr jk imork jmsplbmomimjdj jki pkrmljl dbtkrmlr7 $:88,88.   @lbtl utmimzdjl7 8,88.   Zltdi jk rktkbemlbks, pkrekpemlbks y pdcls d eukbtd7 $:=8,88.   Udijl d advlr jki rksplbsdoik7 $>=8,88.



     

; Okblili,

C. D. (?843). _÷ormed jk elbtdomimjdj elb drenmvls jmcmtdiks y su kxnmomemõb dbtk lrcdbms`ls amsediks. Xräetmed y Detudimjdj Zrmoutdrmd . (?;-5;). Kjmtlrmdi Krrkpdr. 1  Drtàeuil =. _ksliuemõb Ckbkrdi DAMX B¸ :?4?/?84> (?84>). _keupkrdjl jk7 nttp7//omoimltked.damp.clo.dr/jep/_KDC8488:?4?\?84>\85\8> 3  Jkerktl Jkerktl 14;/?884. (?884). XLJK_ KGKE[ZMQL BDEMLBDI (X.K.B.). _keupkrdjl jk7 nttp7//skrvmemls.mbalikc.clo.dr/mbalikcMbtkrbkt/vkrBlr`d.jl  Iky ?;518. (?888). @ljmamedemõb jk M`pukstls. NLBL_DOIK ELBC_KUL JK ID BDEMLB D_CKBZMBD. _keupkrdjl jk7  jk7  nttp7//skrvmemls.mbalikc nttp7//skrvmemls.mbalikc.clo.dr/mbalikcMbtkrbkt/vkrBlr`d.j .clo.dr/mbalikcMbtkrbkt/vkrBlr`d.jl=8,88. $8 ,88.=   Udijl jk m`pukstl d advlr jk id DAMX7 $8,88.=

 



  

Alr`d jk pdcl   Uu`ds mbcrksdjds kb alr`d bl odbedrmd7 $8,88.   @lbtl plr mbcrksdr7 $8,88.  

_kcmstrdemõb Xdrd rkcmstrdr ils m`pukstls, sk jkokrä tkbkr kb eukbtd ki bdem`mkbtl jk id loimcdemõb trmoutdrmd y su bdturdikzd elbtdoik. Kb ki edsl jk id eukbtd MQD jíomtl amsedi (JA), sk trdtd jk id eukbtd jk ub pdsmvl quk bdek elb ids vkbtds jk `kredjkràds (skc÷b ki drtàeuil ; jk id iky jki MQD48) tmpmamed smtudemlbks kb quk ki nkenl m`plbmoik sk pkrakeemlbd, prljuemíbjlsk ki lrmckb jk id loimcdemõb trmoutdrmd). Xlr su pdrtk, ki MQD eríjmtl amsedi  amsedi (EA) ks ub jkrkenl (ub detmvl) arkbtk d id DAMX, kb id `kjmjd quk skd el`putdoik (skc÷b ils tír`mbls jki drtàeuil drtàe uil 4? jk id iky jki MQD). El`l kb tír`mbls ckbkrdiks ki pkràljl amsedi ks `kbsudi, id k`prksd jkokrä kaketudr ubd imqumjdemõb, jkbl`mbdjd plsmemõb `kbsudi, pdrd jktkr`mbdr ki m`pukstl di vdilr dcrkcdjl prlpmd`kbtk jmenl (quk surck jk id jmakrkbemd kbtrk ki jíomtl y eríjmtl amsedi). Ids smtudemlbks quk sk pukjkb prkskbtdr slb7

  MQD EA 2 MQD JA7 sk ckbkrd ub sdijl tíebmel d advlr jk id k`prksd.   MQD EA 9 MQD JA7 sk ckbkrd ub sdijl d advlr jk id DAMX.   MQD EA 0 MQD JA7 bl sk ckbkrd sdijl tíebmel d advlr44.

  

Xdrd kaketudr id rkcmstrdemõb, kb ki edsl jki m`pukstl di vdilr dcrkcdjl, sk jkok elbtdr elb ki Alr`uidrml 354 (id jkeidrdemõb gurdjd jki m`pukstl di vdilr dcrkcdjl

= Okblili,

C. D. (?843). _÷ormed jk elbtdomimjdj elb drenmvls jmcmtdiks y su kxnmomemõb dbtk lrcdbms`ls amsediks. Xräetmed y Detudimjdj Zrmoutdrmd. (?1-?=). Kjmtlrmdi Krrkpdr. 48  Iky B.¸ ?55:=. (4==3). Iky jk M`pukstl di Qdilr Dcrkcdjl. Nlblrdoik Elbcrksl jk id Bdemõb Drckbtmbd. _keupkrdjl jk7 nttp7//skrvmemls.mbalikc.clo.dr/mbalikcMbtkrbkt/dbkxls/:8888::===/:?384/tkxdet.nt` 44 Drt. ?:, Iky B.¸ ?55:=. (4==3). Iky jk M`pukstl di

Drckbtmbd. _keupkrdjl ::===/:?384/tkxdet.nt`

jk7

Qdilr Dcrkcdjl. Nlblrdoik Elbcrksl jk id Bdemõb nttp7//skrvmemls.mbalikc.clo.dr/mbalikcMbtkrbkt/dbkxls/:8888-

=

 

  plr dpimedtmvl) l ki Alr`uidrml ?88? (jkeidrdemõb gurdjd jki m`pukstl di vdilr dcrkcdjl vàd wko)4? y ils pdpkiks jk trdodgl kidolrdjls. D `ljl jk kgk`pil, sk kxplbkb `ljkils jk dsmkbtls pdrd id rkcmstrdemõb jki MQD.

4? Ki

Alr`uidrml >48 kb ki edsl jk ils dcrlpkeudrmls elb pdcl dbudi.  dbudi. 

48

 

 

Zdoid :7 Jdtls pdrd rkdimzdr dsmkbtls  Edsl 4

Akend

Lpkrdemõb

84/48/?84=

K`prksd el`prdjlrd. _M el`prd `kredjkràds d ltrl _M plr $:88 (`äs MQD). Uk pdcd ki ?8 % kb kaketmvl y ki rkstl sk djkujd kb eukbtd elrrmkbtk. Kb kstd lpkrdemõb, id k`prksd tmkbk kb su pljkr ub lrmcmbdi jk adeturd D.

?

84/48/?84=

K`prksd vkbjkjlrd. Ki elstl jk ids `kredjkràds vkbjmjds ks jk $5?8. Kb kstd lpkrdemõb, id k`prksd tmkbk ub jupimedjl jk adeturd D.

5

8>/48/?84=

K`prksd djqumrkbtk. _M pdcd kb kaketmvl ub skrvmeml jk im`pmkzd d ub `lbltrmoutmstd plr $?;8. Kb kstd lpkrdemõb, id k`prksd tmkbk ub

:

48/48/?84=

lrmcmbdi jk adeturd E. K`prksd vkbjkjlrd. _M vkbjk `kredjkràds d ub elbsu`mjlr ambdi plr $518 (tltdi jk id adeturd). Uk elord ki 58 % kb kaketmvl y ki rkstl elb ub enkquk jmakrmjl smb mbtkrís. Ki elstl jk vkbtds ks jk $?:8. Kb kstk edsl, id k`prksd tmkbk ub jupimedjl jk adeturd O.

Eäieuil $:88 Ó ?4 % 0 $>:. $:88 + $>: 0 $:>:. $:>: Ó ?8 % 0 =1,>8. $:>: Ó >8 % 0 5>3,?8.

$518/4,?4 0 $?=3,;? (kstk ks ki prkeml bktl, l skd, smb MQD). $518  $?=3,;? 0 $1?,:> (vdilr jki MQD mbeiumjl kb id adeturd). $518 Ó 58 % 0 $48>. $518 Ó 38 % 0 $?;?. 

;

4?/48/?84=

Xdcl kb kaketmvl jk $4?8 (`äs MQD) plr aiktk jk `kredjkràds djqumrmjds. Id k`prksd trdbsplrtmstd ks rksplbsdoik mbsermptl y k`mtk ub rkemol D).

1

54/48/?84=

Xlsmemõb `kbsudi.

Uurck id eukbtd MQD sdijl tíebmel d

Ndy quk sdijdr ids eukbtds jk MQD eríjmtl amsedi k MQD jíomtl amsedi y, plr jmakrkbemd, surcmrä ki sdijl quk elrrksplbjd. Di ambdi jki pkràljl, ki sdijl jk MQD eríjmtl amsedi ks jk $:888 y ki jk MQD jíomtl amsedi ks jk $5?88.

advlr jk detmvl.

Di ambdi jki pkràljl, ki sdijl jk MQD eríjmtl amsedi ks jk $?:88 y ki jk MQD jíomtl amsedi ks jk $5888. Ids rktkbemlbks slplrtdjds kb ki `ks aukrlb jk $488.

Uurck ub pdsmvl (ki MQD jíomtl ks `dylr quk ki MQD eríjmtl. Uu bl`ork ks MQD sdijl plr pdcdr.

3

54/48/?84=

Aukbtk7 Djdptdjl jk Bmk`ktz, ?881.

Xdrd id elbtdomimzdemõb jk ils m`pukstls, sk pukjkb elbsmjkrdr ils smcumkbtks dsmkbtls, rkdimzdbjl ids djdptdemlbks elrrksplbjmkbtks (sk jkok dbdimzdr ki `l`kbtl jk bdem`mkbtl jk id loimcdemõb, sm sk elbamcurd ub pdsmvl l kb rkdimjdj ks ub eríjmtl, kte.).

44

 

 

Amcurd 47 @ljkil jk dsmkbtl elbtdoik. Edsl 4

Aukbtk7 Djdptdjl jk Bmk`ktz, ?881.

Amcurd ?7 @ljkil jk dsmkbtl elbtdoik. Edsl ?

Aukbtk7 Djdptdjl jk Bmk`ktz, ?881.

Amcurd 57 @ljkil jk dsmkbtl elbtdoik. Edsl 5

Aukbtk7 Djdptdjl jk Bmk`ktz, ?881.

4?

 

 

Amcurd :7 @ljkil jk dsmkbtl elbtdoik. Edsl :

Aukbtk7 Djdptdjl jk Bmk`ktz, ?881.

Amcurd ;7 @ljkil jk dsmkbtl elbtdoik. Edsl ;

Aukbtk7 djdptdjl jk Bmk`ktz, ?881.

Amcurd 17 @ljkil jk dsmkbtl elbtdoik. Edsl 1

Aukbtk7 djdptdjl jk Bmk`ktz, ?881.

45

 

 

Amcurd 37 @ljkil jk dsmkbtl elbtdoik. Edsl 3

Aukbtk7 djdptdjl jk Bmk`ktz, ?881.

Ks `l`kbtl jk djdptdr id jkeidrdemõb gurdjd dbtkrmlr y rkdimzdr ils dsmkbtls elbtdoiks.

4:

 

 

_kakrkbemds Okblili, C. D. (?843). _÷ormed jk elbtdomimjdj elb drenmvls jmcmtdiks y su kxnmomemõb

dbtk lrcdbms`ls amsediks. Xräetmed y Detudimjdj Zrmoutdrmd . (?;-5;). Kjmtlrmdi Krrkpdr.

Jkerktl 14;/?884.  (?884). XLJK_ KGKE[ZMQL BDEMLBDI (X.K.B.). 14;/?884.  _keupkrdjl jk7 nttp7//skrvmemls.mbalikc.clo.dr/mbalikcMbtk nttp7//skrvmemls.mbalik c.clo.dr/mbalikcMbtkrbkt/vkrBlr`d.jl). _keupkrdjl jk7 nttp7//omoimltked.damp.clo.dr/jep/_KDC8488:?4?\?84>\85\8>

4;