Práctica de Liquidación. Caso de Aplicación de IV
September 2, 2022 | Author: Anonymous | Category: N/A
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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
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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;
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