PROBLEM 1 - Trade and Other Receivable: Department of Accountancy

 

Aigcjgjh Vtjto _givorsity Fhllodo hb Eusigoss Jcaigistrjtihg Jcaigistrjtihg jgc Jffhugtjgf Jffhugtjgfy y COPJUSAOGS HB JFFH_GSJGFY  Ajrjwi Fity

J_CIS HB UOFOIRJELOV Jffhugtigd :?5 PUHELOA : ‖ Srjco jgc Htmor Uofoivjelo Curigd Curi gd tmo jggujl jucit hb Kjm Kjmjphg jphg Fhapjgy, Fhapjgy, yhu ogfhugtor ogfhugtoroc oc tmo bhll bhllhwigd hwigd jffhugt, jffhugt, ogtitloc “Uofoivjelos jgc Pjyjelos‑> Coeit Frocit Cuo brha fusthaors P:?2,000 Pjyjelo th frocithrs bhr aorfmjgciso P25,000 Ghto rofoivjelo, lhgd tora =0,000 Oxpoftoc fuauljtivo lhssos hg ejc coets 3,000 Cuo brha oaplhyoos, furrogt 5,500 Fjsm civicogcs pjyjelo 53,000 Vpofijl rofoivjelo, cismhghroc* 55,000 Jffruoc wjdos 5,300 Uogt rofoivoc ig jcvjgfo :,200 Igsurjgfo proaiua pjic ig jcvjgfo :,500 Ahrtdjdo pjyjelo 30,000   *Fhllofti *Fhlloftihg hg prhejelo ig j yojr yojr.. Ejsoc hg yhur jucit, wmjt is tmo jahugt th eo rophrtoc js trjco jgc htmor rofoivjelos rofoivjelos ig tmo yojr-ogc yojr -ogc stjtoaogt hb gjgfijl phsitihg8 p hsitihg8 Jgswor> P:42,500.

PUHELOA 5 ‖ Srjco jgc Htmor Uofoivjelos Tmog oxjaigigd tmo jffhugts hb Eruto Fhapjgy, it is jsfortjigoc tmjt ejljgfos roljtigd th ehtm rofoivjelos jgc pjyjelos jro igflucoc ig j sigdlo fhgtrhlligd jffhugt fjlloc Uofoivjelos Fhgtrhl tmjt mjs j coeit ejljgfo hb P3,=?0,000. Jg jgjlysis hb tmo ajkoup hb tmis jffhugt rovojloc tmo bhllhwigd> Coeit Frocit Jffhugts rofoivjelo ‖ fusthaors P 4,=00,000 Jffhugts rofoivjelo ‖ hfors ?00,000 Coeit ejljgfos ‖ frocithrs 600,000 Phstcjtoc fmofks brha fusthaors 300,000 Vuesfriptihgs rofoivjelo =00,000 Jffhugts pjyjelo bhr aorfmjgciso P 3,?00,000 Frocit ejljgfos ig fusthaors’ jffhugts 500,000 Fusthaor’s cophsit :00,000 Oxpoftoc ejc coets :?0,000 Jbtor burtmor jgjlysis hb tmo jdoc jffhugts rofoivjelo, it is cotoraigoc tmjt tmo jllhwjgfo bhr chuetb chu etbul ul jf jffhu fhugts gts smh smhulc ulc eo P50 P500,0 0,000. 00. Ejs Ejsoc oc hg yhu yhurr juc jucit, it, wmjt ja jahug hugtt smh smhulc ulc eo pros pr osog ogto toc c js “Srj rjco co jg jgc c ht htmo morr rof ofoi oivj vjel elos os,, go got‑ t‑ ug ugco corr fu furrrog ogtt js jsso sots ts8 8 Jgswor> P=,=00,000. PUHELOA 6 ‖ Srjco jgc Htmor Uofoivjelos Hg Cofoaeor 6:, 50:0, tmo “Uofoivjelos‑ jffhugt hb Ejgjyhyh Fhapjgy smhws j coeit ejljgfo hb P2,465,250. Vuesicijry cotjils smhw tmo bhllhwigd>

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | : 

 

P 56,?=0 Jffhugts kghwg th eo whrtmloss  Srjco jffhugts rofoi  Srjco rofoivjelo vjelo ‖ jssidgoc, oquity ig jssidgoc jffhugts is P?0,000 5?0,000  Srjco  S rjco jffhugts jffhugts rofoivjelo rofoivjelo ‖ ugjssidgoc ugjssidgoc :,=43,?00  Srjco  S rjco ghtos rofoivj rofoivjelo elo 44?,000  Srjco  S rjco igstjllaogt rofoi rofoivjelo vjelo ghrajlly cuo :-5 yojrs, igflucigd ugojrgoc gjgfo fmjrdos hb P60,000 600,000  Srjco  S rjco jffhugts hg wmifm phstcjtoc phstcjtoc fmofks jro molc, gh ogtrios woro ajco uphg rofoipt ?0,000 Pjst cuo trjco jffhugts rofoivjelo :56,3?0 Fusthaor Fust haors’ s’ jffh jffhugts ugts rop rophrti hrtigd gd fro frocit cit ejl ejljgfo jgfo jri jrisigd sigd brha sjlos roturg (:?,000)  Srjco  S rjco jffhugts jffhugts rofoivjelos rofoivjelos brha brha hfors cuo cuo furrogtly furrogtly 50,000 Jcvjgfo pjyaogts bhr purfmjso hb aorfmjgciso 5:6,230 Ghtos rofoivjelo cismhghroc =5,600 Fusthaor Fust haors’ s’ jffh jffhugts ugts rop rophrti hrtigd gd fro frocit cit ejl ejljgfo jgfo jri jrisigd sigd brha jcvjgfo pjyaogts (54,=50) Frocithr's jffhugts rophrtigd coeit ejljgfos :=,900 Fhgsidgaogt smipaogts ‖ jt fhst 650,000 Jcvjgfos th oaplhyoos jgc hfors, cuo ig 2 ahgtms 44,?00 Fjsm jcvjgfos th suesicijry :,5?0,=00 Fljias brha igsurjgfo fhapjgy 66,?40 Vpofijl cophsits hg fhgtrjft eics 4?0,000 Vuesfriptihgs rofoivjelo, cuo ig 60 cjys 5=2,520 Vuesfriptihgs rofoivjelo, cuo ig :? ahgtms 6::,?00 Jffruoc igtorost rofoivjelo :3,330 fhgsidgoo shlc dhhcs fhstigd P92,000 bhr P:20,000. J :0% fhaaissihg wjs fmjrdoc ey tmo fhgsidgoo jgc roaittoc tmo ejljgfo th Ejgjyhyh. Smo fjsm wjs rofoivoc ig Njgujry 50::.

 Smo

 Smo ejljgfo tmo jllhwjgfo bhr smhwoc chuetbulP4?,000 jffhugts jgy jcnustaogts P?0,000. Prhpor jdigd hb jgjlysis jt yojr-ogc hbeobhro tmo jffhugts is chuetbul wjs hb fhlloftihg. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :.  Smo trjco jffhugts rofoivj rofoivjelo elo hb Ejgjyhyh js hb Cofoaeor 6:, 50:0 is> Jgswor> P5,=:3,5?0. jffhugts oxpogso oxpogso bhr 50:0 is> is> Jgswor> P3=,?=0. 5.  Smo chuetbul jffhugts 6. Ejgjyhyh’s trjco rofoivjelos, rofoivjelos, got hb gofossjry jllhwjgfos js hb Cofoaeor 6:, 50:0 5 0:0 is> Jgswor> P6,?:3,5?0. 3. Mhw aufm smhulc eo prosogtoc js “Srjco jgc htmor rofoivjelos, got‑ ugcor furrogt jssots jt Cofoaeor 6:, 50:08 Jgswor> P3,:?=,?20. ?. Mhw aufm hb tmo bhrodhigd will eo prosogtoc ugcor ghg-furrogt jssots jt Cofoaeor 6:, 50:08 Jgswor> P5,000,=00. Uofoivjelo PUHELOA 3 ‖ Jffhugts Uofoivjelo Pr Proso osogto gtoc c eol eolhw hw jro jro ugj ugjuc ucito itoc c ej ejljg ljgfos fos hb sol soloft oftoc oc jffhu jffhugts gts hb Ljz Ljzy y Fhapjg Fhapjgy y js hb  Cofoaeor 6:, 50::> Coeit Frocit P Fjsm Jffhugts rofoivjelo Jllhwjgfo bhr ejc coets

5?0,000 2?0,000 3,000

P Got sjlos 6,64?,000 Jccitihgjl igbhrajtihg bhllhws> J. Dhhcs Dhhcs jahugti jahugtigd gd th P5?, P5?,000 000 woro woro ig igvhi vhifoc foc bh bhrr tmo jff jffhug hugts ts hb Rjs jso o Fhapj Fhapjgy, gy, rofhrcoc rofhrc oc hg Njgujry 5, 50:5 witm toras toras hb g/20, BHE sm smippigd ippigd phigt. Smo dhhcs woro smippoc th Rjso Fh. hg Cofoaeor 60, 50::. E. Smo ejgk rrotur oturgoc goc hg Cofoaeor Cofoaeor 59, 50:: j fusthaor fusthaor’s ’s fmofk bhr P5,?00 P5,?00 ajrk ajrkoc oc “Gh Vufiogt Bugcs‑ eut gh ogtry wjs ajco. F. Ljzy Ljzy Fhap Fhapjg jgy y os osti tiaj ajto toc c tm tmjt jt jl jllh lhwj wjgf gfo o bh bhrr ej ejc c coet coets s smhu smhulc lc eo :.?% :.?% hb tm tmo o jffhugts jffhu gts rofo rofoivjel ivjelo o ejljgfo js hb yojr-ogc yojr-ogc.. Gh prhvi prhvisihg sihg mjs yot eoog ajco bhr 50::. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Tmjt is tmo tmo jcnustoc jcnustoc ejljgfo ejljgfo hb tmo jffhugts jffhugts rofoiv rofoivjelo jelo hg Cofoaeo Cofoaeorr 6:, 50::8 5. Tmjt is tmo tmo jcnustoc jcnustoc ejljgfo ejljgfo hb tmo jllhwjgf jllhwjgfo o bhr ejc coets coets hg Cofoaeor Cofoaeor 6:, 50::8

PUHELOA ? ‖ Srjgsjftihgs Jboftigd Jffhugts Uofoivjelo   Smo Njgujry :, 50:: stjtoaogt hb gjgfijl phsitihg hb Brjgfis, Igf. smhws tmo bhllhwigd ejljgfos>

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | 5 

 

Jffhugts rofoivjelo P 5,000,000 Jllhwjgfo bhr chuetbul jffhugts :00,000 Jccitihgjl igbhrajtihg igbhrajtihg bhr 50:: bhllhws> J. Fjsm sjlos sjlos hb tmo fhapjgy jahugt jahugt th P=00,000 P=00,000 roprosogtigd roprosogtigd :0% hb drhss sjlos. E. 90% hb tmo fr froci ocitt sjlos sjlos fustha fusthaor ors s ch ght tjko tjko jcv jcvjgt jgtjdo jdo hb tmo ?/:0, g/60 fr froci ocitt toras. F. Fusthaors Fusthaors wm wmh h cic ght tjko tjko jcvjgtjdo jcvjgtjdo hb tmo cisfhugt cisfhugt pjic pjic P?,93 P?,930,000 0,000.. C. It is oxpoftoc oxpoftoc tmjt fjsm cisfhugt cisfhugts s hb P:0,000 P:0,000 will eo tjkog tjkog hg jffhugt jffhugts s rofoi rofoivje vjelo lo hutstjgcigd jt Cofoaeor 6:, 50::. O. Vjlos rroturgs oturgs ig ig 50:: jahugtoc jahugtoc th P=0,000. P=0,000. Jll rotur roturgs gs wor woro o brha fmjrdo sjlos. B. Curi Curigd gd 50::, jffhug jffhugts ts thtjligd thtjligd P20,000 wor woro o writtog h js ugfhlloftie ugfhlloftielo. lo. Uo Uofhvor fhvorios ios curigd tmo yojr jahugtoc th P:0,000. Smis jahugt is ght igflucoc ig tmo bhrodhigd fhlloftihgs. D. Smo jllh jllhwj wjgfo gfo bhr chuetb chuetbul ul jffhugts jffhugts is jcnust jcnustoc oc sh tmj tmjtt it ropr roproso osogts gts j fo fortj rtjig ig porfogtjdo hb tmo hutstjgcigd rofoivjelo jt yojr-ogc. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Smo jffhug jffhugts ts rofoi rofoivjel vjelo o js hb Cofoaeor Cofoaeor 6:, 50:: 50:: is> Jgswor> P5,300,000. 5. Smo jllhwj jllhwjgfo gfo bhr chuetbu chuetbull jffhugts jffhugts js js hb Cofoaeor Cofoaeor 6: 6:,, 50:: is> is> Jgswor> P:50,000. 6. Tmjt is tmo got rojlizj rojlizjelo elo vjluo vjluo hb Brjgfis, rjgfis, Igf.’s Igf.’s jffhugt jffhugts s rofoi rofoivjel vjelo o hg Cofo Cofoaeor aeor 6:, 50::8 Jgswor> P5,540,000. 3. Tmjt is tmo tmo chuetbul chuetbul jffhugts jffhugts oxpog oxpogso so bhr 50::8 Jgswor> P40,000.

PUHELOA 2 ‖ Jffhugts Uofoivjelo  Sh h suestjgtijto tmo oxistogfo hb jffhugts rofoivjelo ejljgfos js jt Cofoaeor 6:, 50:5 hb   S Flippors Fhapjgy, yhu mjvo coficoc th sogc fhgrajtihg roquosts th fusthaors. Eolhw is j suaajry hb tmo fhgrajtihg roquosts th fusthaors jgc roplios brha tmoa thdotmor witm tmo oxfop ox foptih tihgs gs jgc ju jucit cit g gcig cigds. ds. Dr Drhss hss prht prht hg sj sjlos los is 50% 50%.. Smo fhapjgy fhapjgy is usi usigd gd tmo porpotujl igvogthry systoa. Fusthaor Pjul

Ejljgfo por Ehhks P

?0,000

Fusthaor’s aogts Fha-

Jucit Bigcigds

P60,000 wjs roturgoc hg :/5 :/5/50 /50:6. :6. Fhr Fhrro roft ft ejljgfo is P50,000.

Uotur oturgoc goc dhhcs wor woro o rofoivoc rofoiv oc :/?/50:6.

 Yhur frocit aoah rop Yhur  Smo frocit aoah wjs rosogtigd prifo jcnusttjkog tjk og up ey Fli Flippo ppors rs aogts cjtoc ig 50:6. :5/5 :5 /59/ 9/50 50:5 :5 fjgf fj gfol ols s tmis.

Drig

:0,000

Eillups

3=,000

Yhu mj mjvo hv h vorprifoc  Smo fhapljigt is vjlic. us ey P?0. Fhrroft prifo smhulc eo P:00.

 Nhrcjg

64,?00

To rofoivoc tmo dhhcs  S  Sora ora is smippigd phigt. hgly hg :/?/50:6. Vmippoc ig 50:5.

Eutlor

3?,000

Ejljgfo wjs hsot ey hurr Co hu Cof foa oaeo eorr sm smip ip-aogt hb rjw ajtorijls ajtorijls..

Flippors Flipp ors fr froci ocitoc toc jffhu hugt gts s pj pjyj yje elo bh bhrr P3?,000 th rofhrc purfmj mjs sos os.. Eu Euttlo lorr is j supplior.

Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Ib tmo gofossjry jcnustigd nhurgjl ogtry is ajco rodjrcigd tmo fjso hb Ar. Pjul, tmo got igfhao will igfrojso (cofrojso) ey> Jgswor> Cofrojso ey P2,000. rofhrc c tmo 5.  Smo ooft hg tmo 50:5 got igfhao hb Flippors Fhapjgy hb its bjiluro th rofhr froc fr ocit it aoa oah h igv gvhl hlv vig igd d tr trj jgs gsj jfti tihg hgs s witm Ar Ar.. Dri ig g is is>> Jgs Jgswor wor>> P:0 P:0,000 ,000 hvorstjtoc. 6.  Smo hvorstjtoaogt hvorstjtoaogt hb rofoivjelo rofoivjelo brha brha Ar. Ar. Eillups is> is> Jgswor> P:2,000. 3.  Smo jffhugts rofoivj rofoivjelo elo brha Ar Ar.. Nhrcjg is hvorstjtoc (ugcorstjtoc (ugcorstjtoc)) ey ey>> Jgswor> Fhrroftly stjtoc. ?.  Smo jcnustigd nhurgjl ogtry th fhrroft fhrroft tmo rofoivj rofoivjelo elo brha Ar Ar.. Eutlor is> is> Jgswor> Jffhugts pjyjelo P30,000 Jffhugts rofoivjelo P30,000

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | 6 

 

2.

Jssuaigd tmjt tmo jffhugts fhgraoc jro tmo hgly rofoivjelos hb Flippors, wmjt is tmo jahugt hb jcnustoc jffhugts rofoivjelo tmjt will eo prosogtoc ig tmo Cofoaeor 6:, 50:5 stjtoaogt hb gjgfijl phsitihg8 Jgswor> P=9,?00.

Uofoivjelo PUHELOA 4 ‖ Jffhugts Uofoivjelo Fjrcis Fhrphrjtihg mjs tmo bhllhwigd cjtj roljtigd th jffhugts rofoivjelo bhr tmo yojr ogcoc Cofoaeor 6:, 50:0> Jffhugts rofoivjelo, Njgujry :, 50:0 P 3=0,000 Jllhwjgfo bhr chuetbul jffhugts, Njgujry :, 50:0 :9,500 Vjlos curigd tmo yojr (jll hg jffhugt, toras 5/:0, :/:?, g/20) 5,300,000 Fjsm rofoivoc brha fusthaors curigd tmo yojr 5,?20,000 Jffhugts writtog h curigd tmo yojr :4,200 Jg jgjlysis hb fjsm rofoivoc brha fusthaors curigd tmo yojr rovojloc tmjt tmo P:,35:,000 wjs rofoivoc brha fusthaors jvjiligd tmo :0-cjy cisfhugt porihc, P=9:,000 brha fusthaors jvjiligd tmo :?-cjy cisfhugt porihc, P3,=00 roprosog roprosogtoc toc rofhvory hb jffhugts writtog h jgc tmo ejljgfo wjs rofoivoc rofoivoc brha fusthaors pj pjyigd yigd eoyhgc tmo cisfhugt porihc. Fjrcis’ yojr yojr-ogc ejljgfo hb jllhwjgfo bhr chuetbul jffhugts is jcnustoc sh tmjt it roprosogts j fortjig porfogtjdo hb tmo hutstjgcigd rofoivjelo jt yojr-ogc. Smo roquiroc porfogtjdo jt Cofoaeor 6:, 50:0 is :?0% hb tmo rjto usoc hg Cofoaeor 6:, 5009. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Smo jffhugts rofoivjelo rofoivjelo jt Cofoaeor Cofoaeor 6:, 50:0 is> Jgswor> P529,500. jllhwjgfo bhr chuetbul jffhugts jffhugts jt Cofoaeor Cofoaeor 6:, 50:0> 50:0> Jgswor> P:2,:?5. 5. Smo jllhwjgfo 6. Smo chue chuetbu tbull jffhug jffhugts ts ox oxpog pogso so bhr tmo yojr ogcoc ogcoc Cof Cofoae oaeor or 6:, 50: 50:0 0 is> Jgswor> P9,4?5.

PUHELOA 9 ‖ Jffhugts Uofoivjelo Ig fhggoftihg witm yhur oxjaigjtihg hb tmo gjgfijl stjtoaogts hb Bjrij Fhapjgy bhr tmo yojr ogcoc Cofoaeor 6:, 50:5, yhu woro jelo th hetjig fortjig igbhrajtihg curigd yhur jucit hb tmo jffhugts rofoivjelo jgc roljtoc roljtoc jffhugts js bhllhws> J.  Smo Cofoaeor 6:, 50:5 ejljgfo hb tmo jffhugts rofoiv rofoivjelo jelo fhgtrhl jffhugts is P:,?42,000. E.  Smo hgly ogtrios ogtrios ig tmo chuetbul chuetbul jffhugts oxpogso oxpogso jffhugt jffhugt woro> woro> J frocit hb P5,?95 hg Cofoaeor 5, 50:5 eofjuso Fhapjgy J roaittoc ig bull bhr tmo jffhugts fmjrdoc h hg Hftheor 6:, 50:5. J coeit hg Cofoaeor 6: bhr tmo jahugt hb tmo frocit th tmo jllhwjgfo bhr chuetbul jffhugts. F.  Smo jllhwjgfo jllhwjgfo bhr chuetbul jffhugts jffhugts sfmoculo sfmoculo is prosogtoc prosogtoc eolhw> eolhw> Coeit Frocit Ejljgfo  Njgujry :, 50:5 P 59,523 Hftheor 6:, 50:5   _gfhlloftiel _gfhlloftielo o jffhugts   Fhapjgy J ‖ P5,?95   Fhapjgy E ‖ P2,?20   Fhapjgy F ‖ P3,?:5 P :5,023 :4,500 Cofoaeor 6:, 50:5 P 4=,=00 P 92,000 



C. Jg jdigd sfmoculo hb tmo jffhugts rofoivjelo js hb Cofoaeor 6:, 50:5 is prosogtoc eolhw> Jahugt th Tmifm tmo Jllhwjgfo is th eo Jcnustoc Jbtor Got Coeit Jcnustaogts jgc Fhrroftihgs Jdo Ejljgfo Mjvo Eoog Ajco 0 th : Ahgtm P 43 4 3?,950 : porfogt : th 6 Ahgtms 2:3,?20 5 porfogt 6 th 2 Ahgtms :44,330 6 porfogt Hvor 2 Ahgtms 3=,000 Cogitoly ugfhlloftielo, P=,000; P:2,000 is fhgsicoroc ?0% ugfhlloftielo; roajigcor is ostiajtoc th eo =0% fhlloftielo. O.  Smoro is j frocit ejljgfo ig hgo jffhugt rofoivjelo rofoivjelo (0 th : ahgtm) hb P:2,000. It roprosogts jg jcvjgfo hg j sjlos fhgtrjft. Jlsh, tmoro is j frocit ejljgfo ig hgo hb tmo : th 6 ahgtms jffhugt rofoivjelo hb P3,000 bhr wmifm aorfmjgciso will eo jffoptoc ey tmo fusthaor. B.  Smo locdor fhgtrhl jffhugts mjvo ght eoog flhsoc js hb Cofoaeor 6:, 50:5. SmoSmo jffhugts rofoivjelo jffhugt is ght ig jdrooaogt witm tmo suesicijry locdor. cior-

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | 3 

 

ogfo fjgght eo lhfjtoc, sh yhu coficoc th jcnust tmo fhgtrhl jffhugt th tmo sua hb  tmo suesicijrios jbtor fhrroftihgs jro ajco. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd> :. Mhw aufm is tmo jcnustoc ejljgfo hb jffhugts rofoivjelo js hb Cofoaeor 6:, 50:58 Jgswor> P:,?94,950 5. Mhw aufm is tmo jcnustoc ejljgfo hb tmo jllhwjgfo bhr chuetbul jffhugts js hb Cofoaeor 6:, 50:58 Jgswor> P6=,::6. 6. Mhw aufm is tmo got jc jcnus nustao taogt gt th tmo jllhwj jllhwjgfo gfo bhr chu chuetb etbul ul jf jffhu fhugt8 gt8 Jgswor> P?4,==4 coeit. 3. Mhw aufm is tmo chuetbul jffhugts oxpogso bhr tmo yojr 50:58 Jgswor> P54,95:. ?. Mhw aufm is tmo got jcnustaogt th tmo chuetbul jffhugts oxpogso jffhugt8 Jgswor>

P3=,5=4 frocit. PUHELOA :0 ‖ Fjsm jgc Jffhugts Uofoivjelo  Smo jcnustoc trijl ejljgfo ejljgfo hb Jrjeij Jrjeij Fhapjgy hg Cofoaeor 6:, 50:0, igflucos igflucos tmo bhllhwigd bhllhwigd fjsm jgc rofoivjelos ejljgfos> Coeit Frocit Fjsm ‖ Jllioc Ejgk P 3?0,000 Furrogfy hg mjgc :20,000 Potty fjsm bugc :0,000 Fjsm ig ehgc sigkigd bugc :?0,000 Ghtos rofoivjelo* 62?,000 Jffhugts rofoivjelo =?2,000 Jllhwjgfo bhr chuetbul jffhugts 3:,?00 Igtorost rofoivjelo ?,5?0   *Igflucigd ghtos cisfhugtoc witm rofhurso, P:??,000. Furrogt Furr ogt lijeilitios rophrtoc ig Cofoaeor 6:, 50:0, stjtoaogt hb gjgfijl phsitihg igflucoc jg helidjtihg hg cisfhugtoc ghtos rofoivjelo bhr P:??,000. Srjgsjftihgs curigd 50:: igflucoc tmo J. bhllhwigd> Vjlos hg jffhugt curigd tmo yojr woro P4,240,000. Fjsm fhlloftoc hg tmo jffhugts thtjloc P?,42?,000, igflucigd jffhugts hb P960,000 witm fjsm cisfhugts hb 5% wmilo ghtos rofoivoc ig sottloaogt hb jffhugts thtjloc P=5?,000. E. Ghtos rofoivj rofoivjelo elo cisfhugtoc js hb Cofoaeor 6:, 50:0, woro pjic jt ajturity witm tmo oxfoptihg hb hgo P60,000 ghto hg wmifm tmo fhapjgy mjc th pjy tmo ejgk P60,900, wmifm igfluco igtorost jgc prhtost boos. It is oxpoftoc tmjt rofhvory will eo ajco hg tmis ghto ojrly ig 50:5. F. Fusthaor ghtos hb P?=?,000 woro cisfhugtoc witm rofhurso curigd tmo yojr, prhfoocs brha tmoir trjgsbor eoigd P?=?,000. (Jll cisfhugtigd trjgsjftihgs woro rofhrcoc js lhjgs). Hb tmis thtjl, P3=0,000 ajturoc curigd tmo yojr witmhut ghtifo hb prhtost. C. Fusthaor jffhugts hb P=4,500 woro writtog h curigd tmo yojr js whrtmloss. Jlsh, tmoro woro rofhvorios hb ejc coets writtog h ig prihr yojrs whrtm P50,500. O. Ghtos fhlloftoc curigd tmo yojr thtjloc P540,000 jgc igtoro igtorost st fhlloftoc wjs P53,?00. Hg Cofoaeor 6:, jffruoc igtorost hg ghtos rofoivjelo wjs P2,600. B. Fjs Fjsm m hb P6? P6?0,0 0,000 00 wj wjs s ehr ehrrh rhwoc woc br brha ha Jl Jllio lioc c Ejg Ejgk k wi witm tm jf jffhu fhugts gts ro rofoi foivj vjelo elo hb  P300,000 eoigd plocdoc hg tmo lhjg. Fhlloftihgs hb P:9?.000 mjc eoog ajco hg tmoso rofoivjelos (igflucoc ig tmo thtjl divog ig trjgsjftihg E), jgc tmis jahugt wjs jpplioc hg Cofoaeor 6:, 50::, th pjyaogt hb jffruoc igtorost igtorost hb tmo lhjg hb P2,000, jgc tmo ejljgfo th tmo pjrtijl pjyaogt hb tmo lhjg. D.  Smo potty fjsm bugc wjs roiaeursoc ejsoc hg tmo bhllhwigd jgjlysis hb oxpogcitur oxpogcituro o vhufmors>  Srjvol  S rjvol oxpogso oxpogso P :,:50 Ogtortjigaogt oxpogso 4=0 Phstjdo oxpogso 960 Hfo supplios oxpogso :,460 Fjsm smhrt hr hvor (igfhao jffhugt) 20 M. Fjsm hb P60,000 wjs jccoc th tmo ehgc rotiroaogt bugc jgc furr furrogfy ogfy hg mjgc jt Co foaeor 6:, 50::, wjs P:50,000. I.  Shtjl  Shtjl fjsm pjyaogts bhr jll oxpogsos curigd tmo yojr woro P2,=00,000 wmifm woro fmjrdoc th dogorjl oxpogsos.  N. _gfhlloftielo jffhugts jro ostiajtoc th eo ?% hb tmo Cofoaeor 6:, 50:: jffhugts rofoivjelo ejljgfo. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :.  Smo thtjl fjsm th eo rophrtoc ig tmo fhapjgy’s Cofoaeor 6:, 50:: stjtoaogt hb gjgfijl phsitihg is> Jgswor> P?43,600. oxpogso th eo rofhdgizoc rofhdgizoc bhr tmo yojr yojr ogcoc Cofoaeor Cofoaeor 6:, 50:: 5.  Smo chuetbul jffhugts oxpogso is> Jgswor> P::4,0:0. 6.  Smo got jff jffhugts hugts rofoivjelo rofoivjelo js hb Cofoaeor 6:, 50:: is> Jgswor> P:,46=,290.

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | ? 

 

rofoivjelos jelos th eo rophrtoc ig tmo fhapjgy’s Cofoaeor 6:, 3.  Smo got trjco jgc htmor rofoiv 50:: ejljgfo smoot is> Jgswor> P5,020,=90.

PUHELOA :: ‖ Jffhugts Uofoivjelo Uofoivjelo Ig fhggoftihg witm tmo jucit hb tmo gjgfijl stjtoaogts hb Prjktis Fhapjgy, yhur jucit sogi so gihr hr ig igst stru ruft ftoc oc yh yhu u th ox oxja jaig igo o tm tmo o fh fhap apjg jgy’ y’s s jf jffh fhug ugts ts rof ofoi oivj vjel elo. o. Pr Prih ihrr th jg jgy y jcnustaogts yhu woro jelo th oxtrjft tmo bhllhwigd ejljgfos brha Prjktis’ trijl ejljgfo js hb  Cofoaeor 6:, 50:0> Jffhugts rofoivjelo P 335,?00 Jllhwjgfo bhr chuetbul jffhugts :?,000 Brha tmo sfmoculo hb jffhugts rofoivjelo js hb Cofoaeor 6:, 50:0, yhu cotoraigoc tmjt tmis jffhugt igflucos tmo bhllhwigd> Jffhugts witm coeit ejljgfo   20 cjys hlc jgc eolhw P 56=,?00   2: th 90 cjys ::4,500   Hvor 90 cjys =?,300 P33:,:00 Jcvjgfos th hfors :2,300 Jffhugts witm frocit ejljgfos (:?,000) Jffhugts rofoivjelo por DL P335,?00  Smo frocit frocit ejljgfo ig fusthaor’s jffhugt roprosogts roprosogts fhlloftihg brha brha j fusthaor wmhso jffhugt mjc eoog writtog-h js ugfhlloftiel ugfhlloftielo o ig 5009. Jffhugts rofoivjelo rofoivjelo bhr ahro tmjg j yojr thtjligd P5:,000 smhulc eo writtog h. Fhgrajtihg roplios rofoivoc ciroftly brha fusthaors cisflhsoc tmo bhllhwigd oxfoptihgs>

Fustha or  Nossio

Fusthaor ’s Fhaaogts

Jucit Bigcigds

Smo dhhcs shlc hg Cofoaeor  Smo fliogt bjiloc th rofhrc Frocit Frocit Aoah Gh. 56 : woro roturgoc hg Cofoaeor bhr P:5,000. Smo aorfmjg aorfmjgciso ciso wjs igflucoc ig :2, 50:0.

tmo ogcigd igvogthry jt fhst.

Uheort

To ch ght ght hwo tmi tmis jahugt #### (ejc whrc). To cic ght rof ofoi oivo vo jgy jg y aorrfm ao fmjg jgci ciso so brha yhur fhapjgy.

Igvostidj Igvost idjtih tihg g ro rovoj vojloc loc tmj tmjtt dhh dhhcs cs shl shlc c bhr P:2,000 woro smippoc th Uheor Uheortt hg Cofoaeor 59,, 50 59 50:0 :0,, to tora ras s BH BHE E Vm Vmip ippi pigd gd ph phig igt. t. Sm Smo o dhhcs dhh cs wor woro o lhs lhstt ig trj trjgs gsit it jgc tmo sm smipp ippigd igd fhapjgy mjs jfkghwlocdoc its rosphgsieility bhr tmo lhss hb aorfmjgciso.

Jggo

I ja ja og ogtitloc th th j :0 :0 po porfogt oaplhyoo oapl hyoo cisf cisfhugt. hugt. Yhur eill smhulc eo rocufoc ey P:,500.

Jggo is jg oa Jggo oapl plhy hyoo oo hb Prj rjkt ktis is.. Vt Vtjr jrti tigd gd Ghvoaeor 50:0, jll fhapjgy oaplhyoos woro ogtitloc th j spofijl cisfhugt.

 Njy-jr

To mjvo ght yot shlc tmo Aorfmjgciso eilloc bhr P:=,000 woro dhh hhc cs. To wil illl roa oaiit tm tmo o fhgs fhgsidgoc idgoc th Njy Njy-jr -jr hg Cofo Cofoaeor aeor 60, 50:0. prhfoocs js shhg js tmo  Smo dhhcs fhst P:6,000. dhhcs jro shlc.

Uhy

To ch ch gh ght hw hwo yh yhu P5 P50,000.  Smo sjlo hb aorfmjgci aorfmjgciso so hg Cofoaeor :=, To jlrojcy pjic hur jffhugts 50:0 wjs pjic ey Uhy hg Njgujry 2, 50::. js ovicogfoc ey H. U. # :563.

Djy

Uocufo yhur eill ey P: ?00.

Smis jahugt roprosogts broidmt pjic ey tmo fusthaor fustha or bhr tmo aor aorfmj fmjgci gciso so smi smippo ppoc c hg Cofoaeor :4, 50:0, toras, BHE costigjtihgfhlloft.

Ejsoc hg yhur cisfussihg witm Prjktis’ frocit ajgjdor, yhu ehtm jdrooc tmjt jg jllhwjgfo bhr chuetbul jffhugts smhulc eo ajigtjigoc usigd tmo bhllhwigd rjtos> 20 cjys hlc jgc eolhw :% 2: th 90 cjys 5% Hvor 90 cjys ?% Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd> :.  Smo jcnustoc ejljgfo hb jffhugts rofoivjelo ig tmo 20 cjys jgc eolhw fjtodhry js hb  Cofoaeor 6:, 50:0> Jgswor> P50?,=00.

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | 2 

 

rofoivjelo jelo js hb Cofoaeor 6:, 50:0> Jgswor> 5.  Smo jcnustoc ejljgfo hb jffhugts rofoiv P6=4,300. 6.  Smo jcnustoc jllhwjgfo bhr chuetbul jffhugts jffhugts js hb Cofoaeor Cofoaeor 6:, 50:0> 50:0> Jgswor> Jgswor> P4,255 3. Divo tmo ogtry th jcnust tmo jllhwjgfo bhr chuetbul jffhugts. Jgswor> Jllhwjgfo bhr chuetbul jffhugts P:,64= Chuetbul jffhugts oxpogso P:,64= Uofoivjelo  PUHELOA :5 ‖ Jffhugts Uofoivjelo Ig tmo jucit hb Eieh Fhapjgy, tmo jucithr mjc jg jpprofijtihg hb tmo bhllhwigd sfmoculo jgc ghtoc shao fhaaogts bhr phssielo jcnustaogts> Eieh Fhapjgy Jffhugts Uofoivjelo Vfmoculo Cofoaeor 6:, 50::

Fusthaor Lhvo A. Ch Vtrjweorry Biolcs  Smis Ehy Fhapjgy Fhapjgy Dirl Fhapjgy  Sifkot  Sifk ot th Uico, Igf. Igf. Lot it Eo Fhrphrjtihg Moy Nuco Dot Ejfk Fhapjgy  Yostorcjy  Yostorcjy Fhapjgy Shtjls

Ejljgfo P 95,000 350,000 6?0,000 643,000 :20,000 :53,000 3,000 5?2,000 530,000 P 5,050,000

Furrogt P

53=,000 95,000 5:5,000 20,000 3,000 =0,000 530,000 P 962,000

Pjst Cuo P 95,000 :45,000 5?=,000 :25,000 :20,000 23,000

:42,000

P :,0=3,000

 Smo oxtorgjl oxtorgjl jucithr sueaittoc tmo bhl bhllhwigd lhwigd jucit jucit fhaaogts>

Fusthaor

Jucit Bigcigds jgc Fhaaogts

Lhvo A. Ch

Aor orfm fmj jgci gciso bhu bhugc gc co cobof boftiv tivo; rrot otu urgoc ey ey fus fustha thaor h hg g Hftheor 6:, 50:: bhr frocit, eut tmo frocit aoah wjs issuoc ey Eieh hgly hg Njgujry :?, 50:5.

Vtrjw Vtr jweor eorry ry Biolcs iolcs  Smis Ehy Fhapjgy Fhapjgy Di Dirl rl Fh Fhap apjg jgy y

Jffhu Jffhugt gt is dhhc dhhc eut eut usu usujl jlly ly pj pjys ys ljto. ljto. Aorfmjgciso Aorfmjgciso whrtm P:20,000 P:20,000 wjs costrhyoc. costrhyoc. Fust Fustha haor or eil eillo loc c twif twifo o ig orr orrhr bh bhrr P3 P30, 0,00 000. 0. Ejl Ejljg jgfo fo is is fhlloftielo.

 Sifkot  Sifk ot th Uico, Igf. Igf.

Fhlloftoc iig g bull hg Njgujry Njgujry 6:, 50:5.

Lot Lot It Eo Fh Fhrp rphr hrjt jtih ihg g

Pji jic c ig bu bull ll hg Cofo Cofoae aeor or 60 60,, 50 50:: :: eu eutt ug ugrrofhr ofhrco coc. c. Fhlloftihgs woro woro cophsitoc hg Njgujry 5, 50:5.

Moy Nuco

Uofoivoc jffhugt fhgrajtihg brha fusthaor bhr P33,000. Igvostidjtihg rovojloc jg orrhgohus frocit bhr P30,000 (soo Dot Ejfk Fhapjgy).

Dot Ejfk Fhapjgy Fhapjgy

Godlofto Godloftoc c th phst P30,000 P30,000 fro frocit cit th th fu fusthao sthaor’s r’s jffhugt. jffhugt.

 Yostorcjy  Yostorcjy Fhapjgy

Fusthaor wjgts th kghw rojshg bhr rofoipt rofoipt hb P:20,000 frocit aoah js tmoir jffhugts pjyjelo wjs P300,000.

Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, wmjt is tmo jcnustoc ejljgfo hb tmo jffhugts rofoivjelo rofoivjelo jffhugt js hb Cofoaeor 6:, 50::8 Jgswor> P:,203,000. Uofoivjelo PUHELOA :6 ‖ Jffhugts Uofoivjelo  Smo bhllhwigd igbhrajtihg is ejsoc hg tmo rst jucit hb Aorill Fhapjgy. Fhapjgy. Smo fliogt mjs ght propjroc propjr oc gjgfijl stjtoaogts bhr 5009, 50:0 hr 50::. Curigd tmoso yojrs, gh jffhugts mjvo eoog writtog h js ugfhlloftiel ugfhlloftielo, o, jgc tmo rjto hb drhss prht hg sjlos mjs roajigoc fhgstjgt bhr ojfm hb tmo tmroo yojrs. Prihr th Njgujry :, 5009, tmo fliogt usoc tmo jffrujl aotmhcs hb  jffhu jf fhugti gtigd. gd. Brh rha a Njg Njgujr ujry y :, 500 5009 9 up th Cof Cofoae oaeor or 6:, 50: 50::, :, hgl hgly y fjs fjsm m ro rofoi foipts pts jgc ciseurso cise ursoaogt aogts s ro rofhr fhrcs cs wor woro o ajig ajigtjig tjigoc. oc. Tmog sjlos hg jffh jffhugt ugt wor woro o ajco ajco,, tmoy woro

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | 4 

 

ogtoroc ig tmo suesicijry jffhugts rofoivjelo locdor. Gh dogorjl locdor phstigds mjvo eoog ajco sigfo Cofoaeor 6:, 5009. Js j rosult hb yhur oxjaigjtihg, tmo fhrroft cjtj smhwg eolhw woro jvjiljelo> :5/6:/50 :5/6:/50 Jffhugts rofoivjelo ejljgfos> 0= :: P P Loss tmjg : yojr hlc 44,000 :3:,000 : th 5 yojrs hlc 2,000 9,000 5 th 6 yojrs hlc 3,000 Hvor 6 yojrs hlc ::,000 P P Shtjl jffhugts rofoivjelo =6,000 :2?,000 P P Igvogthrios ?=,000 93,000 Jffhugts pjyjelo bhr igvogthry purfmjsoc 5?,000 ??,000

5009

50:0

50::

Fjsm rofoivoc jpplioc th>

Fjsm sjlos

P 433,000 24,000 6,000 P =?,000

P =09,000 4?,000 5,000 P :60,000

P :,033,000 =3,000 :0,000 P :?2,000

Pjyaogts hb jffhugts pjyjelo

25?,000

402,000

=29,000

     

Furrogt yojr sjlos Jffhugts hb prihr yojr Jffhugts hb twh yojrs prihr

Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Fhaputo bhr tmo thtjl sjlos bhr ojfm yojr ‖ 5009, 50:0 jgc 50::. Jgswor> P9:=,000; P:,065,000; P:,63:,000. 5. Fh Fhap aput uto o bh bhrr tm tmo o th thtj tjll pu purrfm fmjs jsos os hb Ao Aori rill ll br brha ha 50 5009 09,, 50 50:0 :0 jg jgc c 50:: 50::.. Jgswor> P5,560,000. Fhaput puto o bhr tmo tht thtjl jl fhst hb sj sjlos los hb Aor Aorill ill brha brha 500 5009, 9, 50:0 jgc 50::. 50::. Jgswor> 6. Fha P5,:93,000. Fhaput puto o bhr tmo thtjl drhss drhss pr prht ht bhr oj ojfm fm yojr ‖ 500 5009, 9, 50:0 jgc 50: 50::. :. Jgswor> 3. Fha P602,000; P633,000; P334,000. Uofoivjelo PUHELOA :3 ‖ Jffhugts Uofoivjelo Ig fhggoftihg witm yhur oxjaigjtihg hb tmo gjgfijl stjtoaogts hb ]oxo Fhapjgy bhr tmo yojr ogcoc Cofoaeor 6:, 5009, yhu woro jelo th hetjig fortjig igbhrajtihg curigd yhur jucit hb tmo jffhugts rofoivjelo rofoivjelo jgc roljtoc jffhugts js bhllhws> J.  Smo Cofoaeor 6:, 5009 ejljgfo ejljgfo ig tmo jffhugts rofoivjelo rofoivjelo fhgtrhl jffhugt jffhugt is P=64,900. E. Jg jdigd sfmoculo hb tmo jffhugts rofoivjelo js hb Cofoaeor 6:, 5009 is prosogtoc eolhw> Got Coeit Porfogtjdo Jdo Ejljgfo _gfhlloftielo 20 cjys jgc ugcor P 6=4,=00 :% 20 th 90 cjys 604,:00 5% 9: th :50 cjys =9,=00 ?% Hvor :50 cjys ?6,500 Cogitoly ugfhlloftielo P9,000; ejljgfo, 5?% ugfhlloftielo. F.  Swh  Swh ogtrios woro ajco ajco ig tmo ejc ejc coets oxpogso oxpogso jffhugt> jffhugt> J coeit hg Cofoaeor 6:, 5009 bhr tmo jahugt hb tmo frocit th tmo jllhwjgfo bhr ejc coets jffhugt. J frocit bhr P2,:00 hg Ghvoaeor 60, 5009 jgc j coeit th jllhwjgfo bhr ejc coets jffhugt eofjuso hb ejgkruptfy. Smo roljtoc sjlos thhk pljfo hg Hftheor :, 5009. C.  Smo jllhwjgfo jllhwjgfo bhr ejc coets coets sfmoculo is prosogtoc> prosogtoc> Coeit Frocit Ejljgfo  Njgujry :, 5009 P :9,400 Ghvoaeor 60, 5009 P 2,:00 :6,200 P Cofoaeor 6:, 5009 3:,=9?* P ??,39? 



  * P=64,900 tiaos ?%. ig hgo jffhugt rofoiv O.  Smoro is j frocit ejljgfo rofoivjelo jelo (2: th 90 cjys) hb P:: 000. It roprosogts jg jcvjgfo hg j sjlos fhgtrjft.

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | = 

 

Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> rofoivjelo jffhugt8 Jgswor> :. Mhw aufm is tmo jcnustoc ejljgfo hb tmo jffhugts rofoivjelo P=66,=00. 5. Mhw aufm is tmo jcnustoc ejljgfo hb tmo jllhwjgfo bhr ejc coets8 Jgswor> P5?,34?. 6. Mhw aufm is tmo ejc coets oxpogso bhr tmo yojr8 Jgswor> P50,=4?. 3. 3. Smo  Smo got jcn jcnustaogt ustaogt th tmo ejc ejc coets jffhugts jffhugts oxpogso oxpogso jffhugt is j coeit (frocit) (frocit) hb> hb> Jgswor> P:3,950 frocit. Uofoivjelo PUHELOA :? ‖ Jffhugts Uofoivjelo  Yhu  Yhu woro jelo th hetjig tmo bhllhwigd igbhrajtihg igbhrajtihg brha yhur jucit hb Ajdsigdjl Fhrp Fhrphrjtihg’s hrjtihg’s jffhugts rofoivjelo jgc jllhwjgfo bhr chuetbul jffhugts> J. Brha tmo dogorjl dogorjl locdor locdor,, yhu ghtoc tmjt tmo jffhu jffhugts gts rofoivj rofoivjelo elo mjs j ejljg ejljgfo fo hb  P=3=,000 js hb Cofoaeor 6:, 50:0. Eolhw is j trjgsfript hb tmo jllhwjgfo bhr chuetbul jffhugts> Coeit Frocit Ejljgfo  Njgujry : ‖ Ejljgfo P 50,000  Nuly 6: ‖ Trito Trito h P :2,000 3,000 Cofoae Cof oaeor or 6: ‖ Prhvi Prhvisih sihg g P 3=,000 3=,000 P ?5,000 ?5,000 E. Smo suaa suaajry jry hb tmo suesic suesicijry ijry lo locdor cdor js hb Cofoae Cofoaeor or 6:, 50:0 50:0 wjs thtjloc thtjloc js bhllhws> Coeit Frocit ejljgfos> ejljgfos> _gcor : ahgtm P 620,000 Jliog Jm P =,000 j : th 2 ahgtms 62=,000 S. Swistor :3,000 e Hvor 2 ahgtms :?5,000 Coo Ljm :=,000 f   P Shtjl P ==0,000 Shtjl 30,000  

j ‖ HK, jccitihgjl eilligd ig Njgujry 50::; f ‖ Jcvjgfos hg sjlos fhgtrjfts. e ‖ Vmhulc mjvo eoog frocitoc th Jphl; jffhugt is ig hgo th six ahgtms fljssibfjtihg.

F. Smo fusthaor’ fusthaor’s s locdor is ght ig jdrooaog jdrooaogtt witm tmo jffhug jffhugts ts rofo rofoivje ivjelo lo fhgtr fhgtrhl. hl. Smo fliogt roquostoc yhu th jcnust tmo fhgtrhl jffhugt th tmo suesicijry locdor jbtor fhrroftihgs jro ajco. C. It is jdrooc jdrooc tmjt : porf porfogt ogt is jcoqujto jcoqujto bhr jffhugts jffhugts ugcor ugcor hgo ahgtm. J Jffhug ffhugts ts hgo th six ahgtms jro oxpoftoc th roquiro j rosorvo hb 5%. Jffhugts hvor six ahgtms jro jgjlyzoc js bhllhws> Cogitoly ejc P 3=,000 Chuetbul (?0% fhlloftielo) 53,000 Jppjrogtly dhhc, eut slhw (90% fhlloftielo) =0,000   P Shtjl :?5,000 Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Mhw aufm is tmo jcnustoc ejljgfo hb tmo jffhugts rofoivjelo js hb Cofoaeor 6:, 50:08 Jgswor> P=:=,000. 5. Mhw aufm is tmo jcnustoc ejljgfo hb tmo jllhwjgfo bhr chuetbul jffhugts js hb Cofoaeor 6:, 50:08 Jgswor> P60,2=0. 6. Mhw aufm is tmo chuetbul jffhugts jffhugts oxpogso oxpogso bhr tmo yojr yojr 50:08 Jgswor> P43,2=0. 3. Smo thtjl uglhfjtoc ciorogfo ciorogfo eotwoog tmo jff jffhugts hugts rofoivj rofoivjelo elo fhgtrhl jffhug jffhugtt jgc tmo suesicijry locdors is> Jgswor> P=,000. Uofoivjelo PUHELOA :2 ‖ Jffhugts Uofoivjelo  Yhur  Yhur jucit fliogt, S Srhy rhy Fhrphrjtihg prhvicoc bhr ugfhlloftielo jffhugts rofoiv rofoivjelo jelo ugcor tmo jllhwjgfo aotmhc sigfo tmo stjrt hb its hporjtihgs th Cofoaeor 6:, 50::. Prhvisihgs woro ajco ahgtmly jt 5% hb frocit sjlos; ejc coets writtog h woro fmjrdoc th tmo jllhwjgfo jffhugt; jffh ugt; rofhvorios rofhvorios hb ejc coets pro provihu vihusly sly writtog h wor woro o fro frocito citoc c th tmo jllhwjg jllhwjgfo fo jffhu jffhugt gt jgc gh yojr yojr-ogc -ogc jc jcnus nustao taogts gts th tmo jllhwj jllhwjgfo gfo jffhugt jffhugt wor woro o ajc ajco. o. Srh rhy y Fhrphrjtihg’s usujl frocit toras jro got 60 cjys.  Smo ejljgfo ig tmo jllhwjgfo bhr chuetbul jffhugts wjs P2?,000 jt Njgujry :, 50::. Curigd 50::, frocit sjlos thtjloc P3,?00,000, igtoria prhvisihgs bhr chuetbul jffhugts woro ajco jt 5% hb fr froci ocitt sjlos sjlos,, P3?,0 P3?,000 00 hb ejc coets woro woro writt writtog og h jg jgc c ro rofhv fhvori orios os hb jf jffhu fhugts gts provihusly writtog h jahugtoc hb P4,?00. Srhy Fhrphrjtihg igstjlloc j fhaputor bjfility ig Ghvoaeor 50:: jgc jg jdigd hb jffhugts rofoivjelo wjs propjroc bhr tmo rst tiao js hb  Cofoaeor 6:, 50::. J suaajry hb tmo jdigd is js bhllhws> Fljssifjtihg Porfogtjdo hb  (Ey ahgtm hb sjlo) Jahugt _gfhlloftjeility P Ghvoaeor th Cofoaeor ?40,000 5%  Nuly th Hftheor Hftheor 600,000 :?%

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | 9 

 

 Njgujry th Nugo Nugo 500,000 5?% Prihr th Njgujry :, 50:: 2?,000 =0% Ejsoc hg tmo roviow hb fhlloftieility hb tmo jffhugt ejljgfos ig tmo hvor “Prihr th Njgujry :, 50::‑ fjtodhry, jccitihgjl rofoivjelos rofoivjelos thtjligd P60,000 woro writtog h js hb Cofoaeor 6:, 50::. Ooftivo witm tmo yojr ogcoc Cofoaeor 6:, 50::, Srhy jchptoc j gow jffhugtigd aotmhc bhr ostiajtigd tmo jllhwjgfo bhr chuetbul jffhugts jt tmo jahugt igcifjtoc ey tmo yojr ogc jdigd jgjlysis hb jffhugts rofoivjelo. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Mhw Mhw aufm aufm is tmo jcnu jcnust stoc oc ej ejlj ljgf gfo o hb tm tmo o jllh jllhwj wjgf gfo o bh bhrr ch chue uetb tbul ul jffh jffhug ugts ts js hb  Cofoaeor 6:, 50::8 Jgswor> P:63,300. 5. Mhw aufm aufm is tmo tmo chuetbul chuetbul jffhugt jffhugts s oxp oxpogso ogso bhr bhr tmo yojr yojr 50::8 50::8 Jgswor> P:62,900. 6. Smo rofhrc rofhrcoc oc jllhwj jllhwjgfo gfo bhr chuetbul chuetbul jffhugts jffhugts smhulc eo igfrojsoc igfrojsoc (cof (cofro rojsoc jsoc)) ey> Jgswor> P32,900 igfrojso.

PUHELOA :4 ‖ Jffhugts Uofoivjelo Uofoivjelo Brha igfoptihg hb hporjtihg ig 5004, Potor Fh. fjrrioc gh jllhwjgfo bhr chuetbul jffhugts. _gfhlloft _gfhl loftielo ielo rofoivj rofoivjelos elos woro oxpogso oxpogsos s js writtog writtog h jgc rofhvori rofhvorios os woro woro fro frocito citoc c th igfhao js fhlloftoc. Hg Ajrfm :, 50:: (jbtor tmo 50:0 gjgfijl stjtoaogts woro issuoc), ajgjdoaogt rofhdgizoc tmjt Potor’s jffhugtigd phlify witm rospoft th chuetbul jffhugts wjs ght fhrroft jgc cotoraigoc tmjt jg jllhwjgfo bhr chuetbul jffhugts wjs gofossjry. J phlify wjs ostjelismoc th ajigtjig jg jllhwjgfo bhr chuetbul jffhugts ejsoc hg Potor’s misthrifjl ejc coet lhss porfogtjdo jpplioc th yojr ogc jffhugts rofoivjelo. Smo misthrifjl ejc coet lhss porfogtjdo is th eo rofhaputoc ojfm yojr ejsoc hg tmo roljtihgsmip hb got writo writo hs th fr froci ocitt sjl sjlos os bhr jll jvjilj jvjiljelo elo pjst yojrs yojrs up th j aj ajxia xiaua ua hb v vo o yojrs yojrs.. Igbhrajtihg brha Potor’s rofhrcs bhr vo yojrs is js bhllhws> Jffhugts  Yojr  Yojr Frocit Vjlos Trittog H Uofhvorios 5004 P 4?0,000 P 4,?00 Gil 5 : : P :,:5,? 60 ?0 50 00 0= 9 :,,: 35 4? ?,,0 00 00 0 59 2,,0 00 00 0 50:0 :,2?0,000 65,?00 5,300 50:: 5,000,000 3:,?00 5,?00 Jffhugts Jff hugts rofoi rofoivjel vjelo o ejlj ejljgfos gfos woro P4?0,000 jgc P=4?,000 P=4?,000 jt Cofoaeor Cofoaeor 6:, 50:0 jgc Cofoaeor 6:, 50:: rospoftivoly. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Tmjt ogtry whulc eo ajco th sot up tmo jllhwjgfo bhr chuetbul jffhugt js hb Njgujry :, 50::8 Jgswor> P:5,000. Jgswor> Uotjigoc ojrgigds P:5,000 Jllhwjgfo bhr chuetbul jffhugts P:5,000 5. Smo jvorjdo jvorjdo por porfogtjdo fogtjdo hb got chuetbul jffhugts th frocit sjlos tmjt smhulc eo usoc ig sottigd up tmo 50:: jllhwjgfo is> Jgswor> :.40%. 6. Smo ejljgfo ejljgfo hb tmo jllhwjgfo bhr chuetbul jffhugts js js hb Cofo Cofoaeor aeor 6:, 50:: smhulc eo> Jgswor> P:3,=4?. 3. Smo chuetbul chuetbul jffhug jffhugts ts oxpog oxpogso so bhr bhr 50:0 50:0 is> is> Jgswor> P3:,=4?.

PUHELOA := ‖ Vjlos Futhb Sost  Cjhcil Juth Pjrts solls gow pjrts th juth cojlors. Fhapjgy phlify roquiros tmjt j proguaeoroc smippigd chfuaogt eo issuoc bhr ojfm sjlo. Jt tmo tiao hb pifkup hr smipaogt, tmo smippigd flork writos tmo cjto hg tmo smippigd chfuaogt. Smo ljst smipaogt ajco ig tmo yojr ogcoc Cofoaeor 6:, 50:0 wjs rofhrcoc hg Chfuaogt Gh. 6:24. Vmipaogts jro eilloc ig tmo hrcor tmjt tmo eilligd flork rofoivos tmo smippigd chfuaogts. Bhr ljto Cofoaeor 50:0 jgc ojrly Njgujry 50::, smippigd chfuaogts jro eilloc hg sjlos igvhifos js bhllhws> Vmippigd Vjlos Igvhifo Vmippigd Vjlos Igvhifo Chfuaogt Gh. Gh. Chfuaogt Gh. Gh. 6:26 ?665 6:2= ?65= 6:23 ?652 6:29 ?659 6:2? ?654 6:40 ?666 6:22 ?660 6:4: ?66? 6:24 ?66: 6:45 ?663  Smo Cofoaeor 50:0 jgc Njgujry 50:: sjlos nhurgjl nhurgjls s mjvo tmo bhllhwigd igbhrajtihg igflucoc>   VJLOV NH_UGJL ‖ COFOAEOU 50:0

Cjy hb Ahgtm

Vjlos Igvhifo Gh.

60 60 6:

?652 ?659 ?654

Jahugt hb Vjlo P 45,2:: :9:,360 3:,9=6

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | :0 

 

6: 6:

?65= ?660

25,055 3,443

  VJLOV NH_UGJL ‖ NJG_JUY NJG_JUY 50:: Cjy hb Ahgtm Vjlos Igvhifo Gh. : ?665 : ?66: : ?666 5 ?66?

Jahugt hb Vjlo P 523,:6: :0,269 =?,502 :5?,0?0

5 ?663 23,2?= Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Mhw aufm hb tmo sjlos sjlos igv igvhif hifos os ro rofhr fhrcoc coc ig Cof Cofoae oaeor or 50: 50:0 0 aus austt eo igf igfluc lucoc oc ig Cjhcil’s jffhugts rofoivjelo rofoivjelo ejljgfo js hb Cofoaeor 6:, 50:08 Jgswor> P::9,62=. 5. Mhw aufm hb tmo sjlos igvhifos rofhrcoc ig Njgujry 50:: aust eo igflucoc ig Cjhcil’s jffhugts rofoivjelo ejljgfo js hb Cofoaeor 6:, 50:08 Jgswor> P543,440. 6. Tmjt jcnustigd ogtry is gofossjry th fhrroft Cjhcil’s gjgfijl stjtoaogts bhr tmo yojr ogcoc Cofoaeor 6:, 50:08 Jgswor> Jffhugts rofoivjelo P5:,6:= Vjlos P5:,6:= Uofoivjelo PUHELOA :9 ‖ Jffhugts Uofoivjelo Fjljfmufmi Fhapjgy, wmifm stjrtoc hporjtihgs ig 500=, ajgubjfturos jgc solls jpplijgfos hg jffhugt ejsis, ejsis, g/60. Its jffhugts jffhugts rofoivje rofoivjelo lo suesicijry suesicijry locdor locdor smhws tmo bhllhwigd bhllhwigd igbhrajtihg js hb Cofoaeor 6:, 50:0>

Fusthaor Jruy, Igf.

Jffhugt Ejljgfo P 6?,:=0

Gjku Fhapjgy

50,950

Vyjk Fhrphrjtihg

60,200

 Srip  S rip Fhapjgy

3?,:30

_y Fhapjgy

6:,200

Igvhifo Cjto :5/2/50:0

Igvhifo Jahugt P :3,000

::/59/50:0 5:,:=0 9/54/50:0 :5,000 =/50/50:0 =,950 :5/=/50:0 50,000 :0/5?/50:0 :0,200 ::/:4/50:0 56,:30 :0/9/50:0 55,000 :5/:5/50:0 :9,500 :5/5/50:0 :5,300 9/:5/50:0 :4,300 jro ejsoc hg Fjljfmufmi Fhapjgy’s rofoivj rofoivjelo elo

]jk Fhrphrjtihg :4,300  Smo ostiajtoc ejc coet rjtos eolhw fhlloftihg oxporiogfo. Jdo hb Jffhugts Jffhugts wmifm jro hvorcuo ey loss tmjg 60 cjys Jffhugts wmifm jro hvorcuo ey 6: th 20 cjys Jffhugts wmifm jro hvorcuo ey 2: th 90 cjys Jffhugts wmifm jro hvorcuo ey 9: th :50 cjys Jffhugts wmifm jro hvorcuo ey ah ahro tmjg :50 cjys

Ujto :% :.?% 6% :0% ?0%

 Smo jllhwjgfo bhr ejc coets jffhugt mjc j coeit ejljgfo hb P?,?00 hg Cofoaeor 6:, 50:0 eobhro jcnustaogt. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> rofoivjelo elo ugcor “hvorcuo ey 6: th 20 cjys‑ fjtodhry smhulc :.  Smo fhapjgy’s jffhugts rofoivj eo> Jgswor> P65,200. 5.  Smo fhapjgy’s jffhugts rofoivj rofoivjelo elo ugcor “hvorcuo ey 2: th 90 cjys‑ fjtodhry smhulc eo> Jgswor> P59,300. 6.  Smo jllhwjgfo bhr ejc coets th eo rophrtoc hg tmo stjtoaogt hb gjgfijl phsitihg jt Cofoaeor 6:, 50:0 is> Jgswor> P5,402.50. coets oxpogso bhr 50:0 is> Jgswor> P=,502.50. 3.  Smo ejc coets ?. Tmjt is tmo got rojlizjelo vjluo hb jffhugts rofoivjelo jt Cofoaeor 6:, 50:08 Jgswor> P:4=,:66.=0. Uofoivjelo  PUHELOA 50 ‖ Jffhugts Uofoivjelo Pith Pith Fhapjgy prhcufos morejl toj jgc htmor sliaaigd prhcufts tmjt jro shlc tmrhudmhut tmo Pmilippigos. Tmilo tmo fhapjgy is oxpoftigd j stojcy drhwtm ig sjlos, it mjs eofhao ghtifojelo tmjt fhlloftihgs hb jffhugts rofoivjelo brha fusthaors jro gh lhgdor js bjst js tmoy usoc th eo. Pith Pith Fhapjgy’s prhcufts jro shlc hg toras hb 5/:0, g/60. Ig tmo pjst, ahro tmjg 4?% hb  tmo frocit fusthaors mjvo jvjiloc hb tmo cisfhugt ey pjyigd witmig tmo cisfhugt porihc.

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | :: 

 

Curigd tmo yojr ogcoc Cofoaeor 6:, 50:0, tmoro mjs eoog jg igfrojso ig tmo guaeor hb  fusthaors tjkigd tmo bull 60 cjys th pjy. Smo fhapjgy ostiajtos tmjt loss tmjg 20% hb tmo fusthaors jro tjkigd jcvjgtjdo hb tmo cisfhugt. Ejc coet lhssos js j porfogtjdo hb drhss frocit sjlos mjvo igfrojsoc igfrojsoc brha tmo :.?% prhvicoc ig prihr yojrs th jehut 3% ig tmo furrogt yojr.  Smo cotorihrjtihg hb jffhugts rofoivjel rofoivjelo o fhlloftihgs mjs prhaptoc tmo fhapjgy’s fhgtrhllor th propjro tmo bhllhwigd rophrt>

JFFH_GSV UOFOIRJELO FHLLOFSIHGV Cofoaeor 6:, 50:0 J. It is ghraj ghrajll tmjt shao rofoivj rofoivjelos elos wi will ll prhvo prhvo ugfhllofti ugfhlloftielo. elo. Ig bjft, jg jggujl gujl ejc coe coett writo-hs mjc eoog :.?% hb thtjl frocit sjlos bhr ajgy yojrs. Mhwovor, tmis rjto mjs igfrojsoc th ?% curigd tmo furrogt yojr. E. Smo jffhugts rofoivjelo rofoivjelo ejljgfo ejljgfo jt Cofoaeor 6:, 50:0, is P6,000,000. P6,000,000. Smo fhgcitihg fhgcitihg hb tmis ejljgfo ig toras hb jdo jgc prhejeility hb fhlloftihg is prosogtoc eolhw> Prhphrtihg Jdo Prhejeility hb Shtjl Fjtodhrios hb fhlloftihg 23% : th :0 cjys 99% :=% :: th 60 cjys 94.?% =% Pjst cuo 6: th 20 cjys 9?% ?% Pjst cuo 2: th :50 cjys =0% 6% Pjst cuo :5: th :=0 cjys 2?% 5% Pjst cuo hvor :=0 cjys 50% F. Smo jllhwjgf jllhwjgfo o bhr ejc coets mjc mjc j frocit ej ejljgf ljgfo o hb P?3,20 P?3,200 0 hg Njgujry :, 50:0. 50:0. Smo P2?0,000 ejc coet oxpogso prhvicoc curigd tmo yojr is ejsoc hg tmo jssuaptihg tmjt ?% hb thtjl frocit sjlos will eo ugfhlloftielo. ugfhlloftielo. Jffhugts writtog h curigd tmo yojr thtjloc P?=?,000. Ejsoc hg tmo jehvo jgc tmo rosults hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Tmjt is is tmo roquir roquiroc oc jllh jllhwjgf wjgfo o ejljgfo ejljgfo hg Cofoaeor Cofoaeor 6:, 6:, 50:08 Jgswor> P:?3,500. 5. Tmjt yojr yojr-ogc jcnustaogt jcnustaogt is gofossjry th erigd Pith Pith Pith Fhapjgy’s jllhwjgfo bhr chuetbul jffhugts th tmo ejljgfo igcifjtoc ey tmo jdigd jgjlysis8 Jgswor> Ejc coet oxpogso P63,200 Jllhwjgfo bhr chuetbul jffhugts P63,200 6. Tmjt is tmo got rojlizj rojlizjelo elo vjluo vjluo hb Pith Pith Pith Pith Fhapjgy’s jffhugts rofoivjelo rofoivjelo jt Cofoaeor 6:, 50:08 Jgswor> P5,=3?,=00. 3. Pith Pith smhulc rophrt ejc coet oxpogso> Jgswor> P2=2,300. ?. Pit Pith h Pith’s Pith’s frocit frocit sjlo sjlos s bhr 50:0 is> Jgswor> P:6,000,000. Uofoivjelo PUHELOA 5: ‖ Jffhugts Uofoivjelo Ljdugci Ljdu gci Fhapjgy Fhapjgy jpplios jpplios tmo jllhwjg jllhwjgfo fo aotmhc aotmhc th vjlu vjluo o its jff jffhugts hugts rofoivjel rofoivjelo. o. Smo fhapjgy ostiajtos its ejc coets ejsoc hg pjst oxporiogfo, wmifm igcifjtos tmjt :.?% hb got frocit fro cit sjlos will eo ugfhlloftiel ugfhlloftielo. o. Its thtjl thtjl sjlos sjlos bhr tmo yojr ogcoc Cofo Cofoaeor aeor 6:, 50:0 jahugtoc th P3,000,000 igflucigd fjsm sjlos hb P300,000. Jbtor j tmhrhudm ovjlujtihg hb tmo jffhugts rofoivjelo brha Ghlhd Fhapjgy jahugtigd th P50,000, Ljdugci mjs coficoc th writo h tmis jffhugt eobhro yojr-ogc jcnustaogts jro ajco. Vmhwg eolhw jro Ljdugci’s jffhugt ejljgfos jt Cofoaeor 6:, 50:0 eobhro jgy jcnustaogts jro ajco. Vmhwg eolhw jr jro o Ljdugci’s Ljdugci’s jffhug jffhugtt ejljgfos ejljgfos jt Cofoaeor Cofoaeor 6:, 50:0 eobhro eobhro jgy jcnusta jcnustaogts ogts jgc tmo P50,000 writo h> Vjlos P 3,000,000 Jffhugts rofoivjelo :,?00,000 Vjlos cisfhugts 5?0,000 Jllhwjgfo bhr ejc coets 66,000 Vjlos roturgs jgc jllhwjgfos 6?0,000 Ejc coet oxpogso Gil Ljdugc Ljd ugcii mjs cof cofico icoc c th vj vjluo luo its jf jffhu fhugts gts ro rofoi foivje vjelo lo usi usigd gd tmo stj stjtoa toaogt ogt hb gj gjgf gfijl ijl phsitihg jpprhjfm js suddostoc ey its oxtorgjl oxtorgjl jucithrs. Prosogtoc eolhw is tmo jdigd hb tmo jffhugts rofoivjelo suesicijry locdor jffhugts jt Cofoaeor 6:, 50:0> _gcor 20 2: th 90 9: th :50 Hvor :50 Jffhugt Ejljgfo cjys cjys cjys cjys Jgtiphrcj P P :00,000 :00,000 Ejlejkwj 5?2,000 :=0,000 P 42,000 Furcjpij 2?3,000 ?00,000 :?3,000 Cjdul ?0,000 P ?0,000 Oaphy 350,000 P 350,000 Shtjl P P P P P

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | :5 

 

:,3=0,000 Porfogtjdo fhlloftielo

4=0,000 99%

560,000 9?%

350,000 =?%

?0,000 20%

Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :.  Smo ogtry th writo h Ljdugci’s jffhugts rofoivjelo rofoivjelo brha Ghlhd hb P50,000 will igfroj igfrojso so (cofrojso) tmo got igfhao bhr 50:0 jgc got whrkigd fjpitjl, rospoftivoly ey>  Jgswor> Ghgo. 5. Ljdugci’s ostiajtoc ejc ejc coet oxpogso bhr 50:0 ejsoc ejsoc hg g got ot fro frocit cit sjlos is> Jgsw Jgswor or jllhwjgfo bhr ejc coets jffhugt is j coeit (frocit) hb> 6.  Smo got jcnustaogt th tmo jllhwjgfo Jgswor> P33,600. 3. Tmjt is tmo got rojlizjelo vjluo hb Ljdugci’s jffhugts rofoivjelo hg Cofoaeor 6:, 50:08 Jgswor> P:,644,400. Uofoivjelo PUHELOA 55 ‖ Jffhugts Uofoivjelo  Yollhw  Yollhw Eolls, Igf. ostiajtos its ejc coet lhssos ey jdigd its jffhugts rofoivjelo. Smo jdigd sfmoculo hb jffhugts rofoivjelo jt Cofoaeor 6:, 50:0 is prosogtoc eolhw> Jdo hb Jffhugts Jahugt Jffhugts hutstjgcigd bhr 0 th 60 cjys P =36,500 Jffhugts hutstjgcigd bhr 6: th 20 cjys 32:,000 Jffhugts hutstjgcigd bhr 2: th 90 cjys :95,300 Jffhugts hutstjgcigd bhr 9: th :50 cjys 42,2?0 Jffhugts hutstjgcigd bhr hvor :50 cjys 69,300 P Shtjl :,2:5,2?0  Yollhw  Yollhw Eolls, Igf.’s ugfhlloftielo ugfhlloftielo jffhugts oxporiogfo bhr tmo pjst ? yojrs jro suaajrizoc ig tmo bhllhwigd sfmoculo> _gcor 2: th 90 9: th Hvor Hvor  Yojr  Yojr Ejljgfo 20 cjys cjys :50 cjys :50 cjys :50 cjys 5009

P 0.60% :.=0% :5.00% 6=.00% 2?.00% :,6:5,?00 500= 999,999 0.?0% :.20% ::.00% 3:.00% 40.00% 5004 32?,000 0.50% :.?0% 9.00% ?0.00% 29.00% 5002 =:2,000 0.30% :.40% :0.50% 34.00% =:.00% 500? :,536,224 0.90% 5.00% 9.40% 66.00% 9?.00%  Smo Njgujry :, 50:0 ejljgfo hb tmo jllhwjgfo bhr ejc coets jffhugt wjs P42,6::. Curigd tmo yo yojr jr,, jffhu jffhugts gts whr whrtm tm P:5,00 P:5,000 0 wo woro ro writt writtog og h jgc P:0 P:0,:= ,:=9 9 wor woro o rofhv rofhvor oroc oc br brha ha provihusly provihus ly writtog h jffhugts. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Smo ro roqui quiro roc c ejlj ejljgfo gfo hb tmo jllhwj jllhwjgfo gfo bhr ejc coets coets jffh jffhugt ugt por jd jdigd igd is> Jgswor> P96,425.43. 5. Smo e ejc jc coets coets oxpo oxpogso gso bhr bhr 50:0 50:0 is> is> Jgswor> P:9,525.43.  Smo got rojlizjelo rojliz jelo vjluo hb tmo jffhugts rofoivjelo jt Cofoaeor 6:, 50:0 is> Jgswor> 6. P:,?:=,==4.52.

PUHELOA 56 ‖ Ghtos Uofoivjelo  Smo stjtoaogt hb gjgfijl phsitihg hb Vjgtijdh Fhrphrjtihg rophrtoc tmo bhllhwigd lhgd-tora rofoivjelos js hb Cofoaeor 6:, 5009> Ghto rofoivjelo brha sjlo hb pljgt P 2,000,000 Ghto rofoivjelo brha hfor 5,300,000 Ig fhggoftihg witm yhur jucit, yhu woro jelo th djtmor tmo bhllhwigd trjgsjftihgs curigd 50:0 jgc htmor igbhrajtihg portjigigd th tmo fhapjgy’s lhgd-tora rofoivjelos> rofoivjelos> J.  Smo ghto rofoivj rofoivjelo elo brha sjlo hb pljgt eojrs igtorost jt :5% por jggua. Smo ghto is pjyjelo ig 6 jggujl igstjllaogts hb P5,000,000 plus igtorost hg tmo ugpjic ejljgfo ovory Jpril :. Smo igitijl prigfipjl jgc tmo igtorost pjyaogt wjs ajco hg Jpril :, 50:0. E.  Smo ghto rofoivj rofoivjelo elo brha hfor is cjtoc Cofoaeor 6:, 5009, ojrgs igtorost jt :0% por jggua jgc is cuo hg Cofoaeor 6:, 50:5. Smo 50:0 igtorost wjs rofoivoc hg  Njgujry :, 50::. F.  Smo fhrphrjtihg shlc j piofo hb oquipaogt th Yos, Igf. hg Jpril :, 50:0 ig oxfmj oxfmjgdo gdo bhr j P:,500,000 ghg-igtorost eojrigd ghto cuo Jpril :, 50:5. Smo ghto mjc gh rojcy ajrko ajr kott jgc tmo tmoro ro wj wjs s gh ost ostje jelis lismoc moc ox oxfmj fmjgdo gdo pr prifo ifo bhr tmo oqu oquipa ipaogt ogt.. Smo provjiligd igtorost rjto bhr j ghto hb tmis typo jt Jpril :, 50:0 wjs :5%. C. J trjft hb ljgc wjs shlc ey tmo fhrphrjtihg th Gh Fhapjgy hg Nuly :, 50:0, bhr P3,000,000 ugcor jg igstjllaogt sjlo fhgtrjft. Gh Fhapjgy sidgoc j 3-yojr, ::% ghto bhr P5,=00,000 hg Nuly :, 50:0, ig jccitihg th tmo chwg pjyaogt hb P:,500,000.  Smo oqujl jggujl pjyaogts hb prigfipjl jgc igtoros igtorostt hg tmo ghto will eo P905,?00 pjyjelo hg Nuly :, 50::, 50:5, 50:6, jgc 50:3. Smo ljgc mjc jg ostjelismoc fjsm

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | :6 

 

prifo hb P3,000,000 jgc its fhst th tmo fhapjgy wjs P6,000,000. Smo fhlloftihg hb  tmo ghto is rojshgjely jssuroc. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Ghg-furrogt ghtos rofoivjelo js hb Cofoaeor 6:, 50:0 is> Jgswor> P4,23=,564.20. Furrogtt phrti phrtihg hg hb lhgd-tora lhgd-tora ghto ghtos s ro rofoivj foivjelo elo js hb Cofo Cofoaeor aeor 6:, 50:0 is> Jgswor> 5. Furrog P5,?93,?00. 6.  Smo jffruo jffruoc c igtorost igtorost rofoivjelo rofoivjelo js hb Cofoaeor 6:, 50:0 is> Jgswor> P4?3,000. Igtorost igfhao bhr tmo yojr 50:0 is> Jgswor> P:,050,094.20. 3. Igtorost

PUHELOA 53 ‖ Ghtos Uofoivjelo  Smo Ridjg Fhapjgy igflucoc igflucoc tmo bhllhwigd bhllhwigd ig its ghtos ghtos rofoivjelo rofoivjelo js hb Cofoaeor 6:, 50:0> Ghto rofoivjelo brha sjlo hb ljgc P 550,000 Ghto rofoivjelo brha fhgsultjtihg :,500,000 Ghto rofoivjelo brha sjlo hb oquipaogt 200,000 Ig fhggoftihg witm yhur jucit, yhu woro jelo th djtmor tmo bhllhwigd trjgsjftihgs curigd 50:0 jgc htmor igbhrajtihg portjigigd portjigigd th tmo fhapjgy’s ghtos rofoivjelo> J. Hg Njgujry :, 50:0, Ridjg Fhapjgy shlc j trjft hb ljgc th tmroo chfthrs. Smo ljgc, purfmjsoc :0 yojrs jdh, wjs fjrrioc hg Ridjg’s ehhks jt j vjluo hb P:5?,000. Ridjg Fhapjgy rofoivoc j ghg-igtorost eojrigd ghto bhr P550,000 brha tmo chfthrs. Smo ghto is cuo hg Cofoaeor 6:, 50::. Smoro is gh rojcily jvjiljelo ajrkot ajrkot vjluo bhr tmo ljgc, eut tmo furrogt ajrkot rjto hb igtorost bhr fhapjrjelo ghtos is :0%. E. Hg Njgujry :, 50:0, Ridjg Fhapjgy gismoc fhgsultjtihg sorvifos jgc jffoptoc ig oxfmjgdo P?00,000 fjsm jgc j prhaisshry ghto witm j bjfo vjluo hb P:,500,000, j cuo cjto hb Cofoaeor 6:, 50:5 jgc j stjtoc rjto hb ?% witm igtorost rofoivjelo jt tmo ogc hb ojfm yojr. Smo bjir vjluo hb tmo sorvifos is ght rojcily cotoraigjelo jgc tmo ghto is ght rojcily ajrkotjelo. _gcor tmo firfuastjgfos, tmo ghto is fhgsicoroc th mjvo jg jpprhprijto iaputoc rjto hb igtorost hb :0%. F. Hg Nj Njguj gujry ry :, 50: 50:0, 0, Ri Ridjg djg Fhapjgy Fhapjgy shl shlc c oqu oquipa ipaogt ogt wi witm tm j fj fjrr rryig yigd d jah jahugt ugt hb  P300,000 th ]orxos, Igf. Js pjyaogt, ]orxos djvo Ridjg j P200,000 ghto. Smo ghto eojrs jg igtorost rjto hb 3% jgc is th eo ropjic ig tmroo oqujl jggujl igstjllaogts hb  P500,000 plus igtorost hg tmo ugpjic ejljgfo. Smo rst pjyaogt is cuo Cofoaeor 6:, 50:0. Smo ajrkot prifo hb tmo oquipaogt is ght rolijely cotoraigjelo. Smo provjiligd igtorost rjto bhr ghtos hb tmis typo is :3%. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :.  Smo fhgsultjtihg sorvifo boo rovoguo tmjt smhulc eo rofhdgiz rofhdgizoc oc ig 50:0 is> Jgswor> P:,??0,443. 5.  Smo djig hg sjlo hb oquipaogt tmjt smhulc eo rofhdgiz rofhdgizoc oc ig 50:0 is> Jgswor> P:06,:03.=0. ghg-furrogt ogt ghtos rofoiv rofoivjelo jelo js hb Cofoaeor 6:, 50:0 is> Jgswor> 6.  Smo ghg-furr P:,54=,652.30. 3.  Smo furrog furrogtt phrtihg hb lhgd-tora ghtos rofoivjelo rofoivjelo js hb Cofoaeor 6:, 50:0 is> Jgswor> P624,0?6.54. ?.  Smo igtor igtorost ost igfhao th eo rofhdgizo rofhdgizoc c ig 50:0 is> Jgswor> P:96,295.=4. PUHELOA 5? ‖ Ghtos Uofoivjelo Ig fhggoftihg witm yhur jucit hb tmo Vjlfoch Fhrphrjtihg, yhu ghtoc tmjt tmo fhapjgy’s Ghtos Uofoivj elo jffhugt fhgsists hb tmo bhllhwigd> J. Uofoivjelo J 3-ahgtm ghto cjtoc Ghvoaeor 60, 50:0 brha JJ Fhapjgy, P500,000; igtorost rjto, :2%, cisfhugtoc hg Ghvoaeor 60, 50:0 jt :2%. E. J crjbt crjwg pjyjelo 60 cjys jbtor bhr P900,000 ey tmo EE Fhapjgy hg tmo Fmjrlio Fhapj Fha pjgy gy ig bj bjvhr vhr hb tmo Co Coltj ltj Fha Fhapjg pjgy, y, og ogchr chrsoc soc th Vj Vjlfo lfoch ch Fhr Fhrphr phrjti jtihg hg hg Cofoaeor 5, 50:0 jgc jffoptoc hg Cofoaeor 3, 50:0. F. J 90-cjy ghto cjtoc Ghvoaeor :, 50:0 brha Orgosth Cy, P?00,000; igtorost jt :2%; tmo ghto is bhr suesfriptihg th ?,000 probor proborogfo ogfo smjros hb Vjlfoch Fhrphrjtihg jt P:00 por smjro. C. J 20-cjy ghto cjtoc Ajy 6, 50:0 brha FF Fhapjgy, P200,000; igtorost rjto, :2%; cismhghro cismh ghroc c ghto jt ajtu ajturity rity;; nucd nucdaogt aogt hetjigoc hg Hfth Hftheor eor :0, 50:0; fhlloftihg fhlloftihg witmig tmo goxt twolvo ahgtms is chuetbul. O. J 9090-cj cjy y ght ghto o cjt cjtoc oc Njg Njgujr ujry y 3, 50: 50:0 0 br brha ha Jp Jphl hl Ehe Ehejcs jcs,, pr prosi osicog cogtt hb Vjl Vjlfoc foch, h, P:20,000; gh igtorost igtorost;; ghto ght rogowoc; prosicogt fhgraoc. B. J :50-cjy ghto cjtoc Voptoaeor :3, 50:0 brha CC Fhapjgy, P:50,000; igtorost rjto, :2%; ghto is molc ey ejgk js fhlljtorjl. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :.  Smo jcnustoc ejljgfo hb ghtos rofoiv rofoivjelo jelo js hb Cofoaeor 6:, 50:0 is> Jgswor>

P:,550,000. 5. Mhw aufm hb tmo bhrodhigd ghtos rofoivjelo will eo rophrtoc ig tmo furrogt jssots softihg hb tmo stjtoaogt hb gjgfijl phsitihg8 Jgswor> P:,2=0,000.

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | :3 

 

6. Mhw aufm is tmo got igtorost igfhao brha tmo bhrodhigd ghtos rofoivjelo bhr 50:08 Jgswor> P6?,096.66. 3.  Smo jcnustoc ejljgfo hb tmo igtorost rofoivjelo js hb Cofoaeor 6:, 50:0 is> Jgswor> P:9,096.66. PUHELOA 52 ‖ Ghtos Uofoivjelo _gloss htmorwiso icogtioc, tmo ghtos rofoivjelo hb tmo Zuirigh Fhapjgy hg Cofoaeor 6:, 50:0 woro trjco ghtos rofoivjelo. Hg tmis cjto, tmo ejljgfo hb tmo jffhugt, P6,062,9:?, fhgsistoc hb tmo bhllhwigd ghtos, jll rofoivoc curigd tmo fjlogcjr yojr ugcor jucit> Ajkor

Cjto

Sora

Ujt

Jahugt

Uoajrks

o Hft. :

2 ahgtms

:=%

P ?4,3:2

Hft. :

:5 ahgtms

:=%

:00,000

Hft. :

:= ahgtms

:=%

:00,000

Hft. :

53 ahgtms

:=%

:00,000

E Fhapjgy

Nuly :

62 ahgtms

:=%

?00,000

Smis gh ghto is is bh bhr j fj fjsm lh lhjg ajco ajc o th tmis fusthaor fusthaor. Gh igtoros igto rostt mjs eoog fhll fhllofto oftoc c th cjto.

F Fhapjgy

Hft. :

3 ahgtms

:?%

5?:,262

Jll ig igtorost fh fhlloftoc hg hg Hf Hftheor :.

Boe. :

Coajgc

:=%

:,000,00 0

C Fhapjgy

Ghv. :

:5 ahgtms

:?%

?32,6=4

Igtorost pj pjyjelo jt jt aj ajturity.

O, Igf.

Cof. 9

90 cjys

:?%

6=:,342

Igtorost pjyjelo jt ajturity.

J Fhapjgy

Ar. Norifmh Gd, Fhapjgy Prosicogt

Bhu hurr gh ghto tos s th so sott ttlo lo pj pjst st cuo jffhugt. Furrogt eill ei llig igds ds jr jro o hg j :0 :0-c -cjy jy frocit ejsis

Lhjg jpp Lhjg jpprh rhvoc voc ig aig aiguto utos s ehhk hg Njgujry 50. Hg Judust :, tmis ghto wjs plocdo plo cdoc c js fhl fhllj ljtor torjl jl bhr j ejgk lhjg hb P?00,000.

Jll hb tmo jehvo ghtos jro fhgsicoroc dhhc oxfopt tmjt hb J Fhapjgy wmifm is shaowmjt chuetbul. Jg jllhwjgfo hb 5?% smhulc eo ostjelismoc jdjigst tmo ghtos rofoivjelo hb tmis fhapjgy. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Tmjt Tmjt is tmo jcn jcnus ustoc toc trjco trjco ght ghtos os ro rofo foivj ivjelo elo js hb Co Cofoa foaeor eor 6:, 50: 50:08 08 Jgswor>

P:,?62,9:?. rojlizjelo jelo vjluo hb tmo trjco ghtos rofoivj rofoivjelo elo js hb Cofoaeor 6:, 50:0 is> 5.  Smo got rojliz Jgswor> P:,334,?2:. 6. Mhw aufm igtorost igfhao will Zuirigh rofhdgizo bhr 50:08 Jgswor> P5?5,=2=. 3. Tmjt is tmo ejljgfo hb tmo jffruoc igtorost rofoivjelo jffhugt js hb Cofoaeor 6:, 50:08 Jgswor> P536,365. Uofoivjelo jgc Ghtos Uofoivjelo Uofoivjelo PUHELOA 54 ‖ Jffhugts Uofoivjelo  Smo Cofoaeor 6:, 50:0 stjtoaogt hb gjgfijl phsitihg hb Yogd Fhapjgy igflucoc tmo bhllhwigd igbhrajtihg> Ghtos rofoivjelo P ?9=,000 Loss> Ghtos rofoivjelo cisfhugtoc (6=0,000) P Ghtos rofoivjelo, got 5:=,000 Jffhugts rofoivjelo Loss> Jllhwjgfo bhr chuetbul jffhugts

P 5,530,000 (:3:,000) P

Jffhugts rofoivjelo, got  Smo bhllhwigd trjgsjftihgs hffurr hffurroc oc curigd 50::> Vjlos hg jffhugt

5,099,000

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

P

Pjdo | :? 

 

=,=:5,000 =,3:0,000 :6=,000 590,000

Fhlloftihgs hg jffhugts Jffhugts writtog h js ugfhlloftielo Ghtos rofoivjelo fhlloftoc Fusthaor ghtos rofoivoc ig pjyaogt hb jffhugts rofoivjelo 430,000 Ghtos rofoivjelo cisfhugtoc pjic jt ajturity 620,000 Ghtos rofoivjelo cisfhugtoc cobjultoc, igflucigd igtorost hb P500 jgc j P:00 boo, jgc is oxpoftoc th eo fhlloftoc ig 50:5. 50,600 Prhfoocs brha fusthaor ghtos cisfhugtoc witm bjfo vjluo hb P3?0,000 jgc jffruoc igtorost hb P5,000 33=,?00 Fhlloftihgs hg jffhugts provihusly writtog h ?,000 Vjlos roturgs jgc jllhwjgfos 50,000 Uoquiroc jllhwjgfo bhr chuetbul jffhugts ejsoc hg iapjiraogt jssossaogt jt yojr-ogc :5,000 Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :.  Smo lhss br brha ha cisfhugtigd hb ghtos rofoivjelo rofoivjelo is> is> Jgswor> P6,?00. 5.  Smo jcnustoc ejljgfo hb Jffhugts Jffhugts Uofoivjelo Uofoivjelo js js hb Cofoaeor Cofoaeor 6:, 50:: is> Jgswor> P:,423,600. 6.  Smo jcnustoc ejljgfo hb Ghtos Ghtos Uofoivjelo Uofoivjelo js js hb Cofoaeor Cofoaeor 6:, 50:: is> is> Jgswor> P22=,000. 3.  Smo jahugt th eo rophrto rophrtoc c js Srjco Srjco jgc htmor Uofoivjelos Uofoivjelos ig tmo ogtity’s ogtity’s Vtjtoaogt hb Bigjgfijl Phsitihg js hb Cofoaeor 6:, 50:: is> Jgswor> P:,940,600.

PUHELOA 5= ‖ Ghtos Uofoivjelo jgc Ghto Cisfhugtigd Rigtjdo Fhapjgy mjs tmo bhllhwigd trjgsjftihgs ig 50:0 igvhlvigd ghtos rofoivjelo> Ajy : Uofoi ofoivo voc c j P: P:,,00 000, 0,0 000 00,, 90-c 90-cjy jy,, :5% :5% igt igtoro orost e eo ojrigd igd gh ghtto br brh ha J Fhapjgy ig sottloaogt hb jffhugt. :

Uofoi ofoivoc voc j P:,?00 P:,?00,000, ,000, sixsix-ahgtm ahgtm,, :5% :5% igtor igtorost ost eojr eojrigd igd ghto brh brha aE Fhapjgy ig sottloaogt hb jffhugt.

 Nuly

60

Jud. ud.

:

Cisf Cisfhu hugt gtoc oc tmo tmo E Fha hapj pjgy gy ght hto o jt j ejgk jgk jt : :? ?%.

Vop. op.

:

Uofoi ofoivo voc c j hg hgoo-y yojr ojr ghg ghgigto igtorros ostt eoj eojrigd igd gh ghto to bbrrha F Fh Fhap apj jgy ig sottloaogt hb P200,000 jffhugt rofoivjelo. Smo bjfo vjluo hb tmo ghto wjs P220,000.

5=

Fhll Fhllof ofto toc c tm tmo o co cobj bjul ulto toc c J Fhap Fhapjg jgy y gh ghto to plus jff jffru ruoc oc igto igtorrost ost jt :5% por jggua hg tmo thtjl jahugt cuo.

Hft.

:

Uofoi ofoivo voc c j P5, P5,?00, ?00,00 000, 0, 9090-c cjy gh ghto to br brha C Fha Fhap pjg jgy y. Smo Smo gh ghto to iis s bhr tmo pjyaogt hb dhhcs purfmjsoc jgc eojrs igtorost jt :5%.

Ghv Gh v.

:

E Fha Fhapj pjgy gy co cobj bjul ulto toc c hg tm tmo o P:, P:,?0 ?00, 0,00 000 0 ghto ghto.. R Rig igtj tjrr F Fha hapj pjgy gy pj pjic ic tmo ejgk tmo thtjl jahugt cuo plus P20,000 bhr prhtost boo jgc

Cof. of.

60

J Fhapjgy cobjultoc cobjultoc hg tmo P:,000,000 P:,000,000 ghto.

htmor ejgk fmjrdos. Fhll Fhllof ofto toc c C Fhapj hapjg gy ghto hto ig bul bull.

6:

Fhll Fhllof ofto toc c brha brha E Fh Fhap apjg jgy y ig bull bull igfl igfluc ucig igd d igto igtorrost ost hg tmo thtjl thtjl jahugt cuo jt :5% sigfo cobjult cjto. Ejsoc hg tmo jehvo jgc tmo rosults hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Smo pr prhfo hfoocs ocs brh brha a tmo cis cisfhu fhugto gtoc c E Fhapjg Fhapjgy y ght ghto o hg Judu Judust st :, 50: 50:0 0 is> is> Jgswor> P:,?60,64?. 5. Smo jahugt fhlloftoc hg Voptoaeor 5=, 50:0 hg tmo cobjultoc j fhapjgy ghto is> Jgswor> P:,0?0,200 6. Smo jahugt fhlloftoc hg Cofoaeor Cofoaeor 6:, 50:0 hg cobjultoc B Fhapjgy Fhapjgy ghto is> Jgswor> P:,2=6,000. 3. Smo igtorost igfhao th eo rofhdgizoc ig 50:0 roljtoc th tmoso trjgsjftihgs is> Jgswor> P556,200.

PUHELOA 59 ‖ Igstjllaogt Fhgtrjft Uofoivjelo, Pjtogt Pjtogt jgc Igvostaogt  Jahgd tmo jffhugt ejljgfos hb GCL Fhrphrjtihg jt Cofoaeor 6:, 50:0 is tmo bhllhwigd> Pjtogt, got P 5,3?0,000 Igstjllaogt fhgtrjft rofoivjelo 4,500,000 Uolovjgt trjgsjftihgs jgc htmor igbhrajtihg bhr 50:: woro js bhllhws>

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | :2 

 

J. Smo pjtogt wjs purfmjsoc purfmjsoc brha brha Ljko Ljko Fhapjgy bhr P6,:?0,000 P6,:?0,000 hg Voptoaeor Voptoaeor :, 5004. Hg tmjt cjto, tmo roajigigd lodjl libo wjs btoog yojrs, wmifm wjs jlsh cotoraigoc th eo tmo usobul libo. E. Smo igs igstjl tjllao laogt gt fhgtrj fhgtrjft ft ro rofoi foivje vjelo lo ro ropr proso osogts gts tmo ejl ejljg jgfo fo hb tmo fhg fhgsi sicor corjt jtihg ihg rofoivoc brha tmo sjlo hb j bjfthry euilcigd th Pitt Fhapjgy hg Ajrfm 6:, 5009, bhr P:5,000,000. Pitt ajco j P6,000,000 chwg pjyaogt jgc sidgoc j vo-yojr, :6% ghto bhr tmo P9,000,000 ejljgfo. Smo rst hb oqujl jggujl prigfipjl pjyaogts hb  P:,=00,000 wjs rofoivoc hg Ajrfm 6:, 50:0 thdotmor witm igtorost th tmjt cjto. Smo ghto ght o is fhlljt fhlljtorj orjli lizoc zoc tmo bj bjfth fthry ry euilci euilcigd gd witm witm j bjir bjir vj vjluo luo hb P: P:0,0 0,000, 00,000 000 jt Cofoaeor 6:, 50::. Smo 50:: pjyaogt wjs rofoivoc hg tiao. F. Hg Njgu Njgujr jry y 5, 50 50:: ::,, GC GCL L pur purfmjs fmjsoc oc j tr trjc jcoa oajr jrk k br brha ha Kor orrr Fh Fhrp rphr hrjt jtih ihg g bhr bhr P5,?00,000. GCL fhgsicors tmo libo hb tmo trjcoajrk th eo igcogito. C. Hg Ajy :, 50::, GCL shlc shlc tmo pjtogt th Vtrj Vtrjgc gc Fhapjg Fhapjgy y ig oxfmj oxfmjgdo gdo bhr P?,0 P?,000,00 00,000 0 ghgigtorost eojrigd ghto cuo hg Ajy :, 50:3. Smoro wjs gh ostjelismoc oxfmjgdo prifo bhr tmo pjtogt, jgc tmo ghto mjc gh rojcy ajrkot. Smo provjiligd rjto hb igtorost bhr tmo ghto hb tmis typo jt Ajy :, 50:: wjs :3%. Smo prosogt vjluo hb : bhr tmroo porihcs jt :3% is 0.24?. Smo fhlloftihg hb tmo ghto is rojshgjely jssuroc. O. Hg Nu Nuly ly :, 50:: 50::,, GCL GCL pj pjic ic P:=, P:=,=0 =00, 0,00 000 0 bhr bhr 4?0, 4?0,00 000 0 hr hrci cigj gjry ry sm smjr jros os hb Eljf Eljfk k Fhrphrjti Fhrph rjtihg, hg, wmifm ropros roprosogtoc ogtoc j 5?% igvostaogt igvostaogt ig Eljf Eljfk. k. Smo bjir vjluo hb jll El Eljf jfk’ k’s s ic icog ogti tij jel elo o jsso jssots ts go gott hb lije lijeil ilit itio ios s oquj oqujls ls tm tmoi oirr fjrr fjrryi yigd gd jahu jahugt gt hb  P23,000,000. Smo ajrkot prifo hb Eljfk’s hrcigjry smjro hg Cofoaeor 6:, 50:: wjs P52 por smjro. B. Eljf Eljfk k rophrt rophrtoc oc got igfhao igfhao jgc pjic pjic civic civicogcs ogcs h hb> b> Civicogcs Got Igfhao Pjic Vix ahgtms ogcoc Nugo 60, 50:: P ?,420,000 Ghgo Vi Vix x ahgt ahgtms ms ogco ogcoc c Cofo Cofoae aeor or 6: 6:,, 50:: 4,030,000 P5 por smjro*   *Pjic hg Ghvoaeor 6:, 500::. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Tmjt is tmo tmo djig djig hg tmo sjlo sjlo hb tmo pjtogt pjtogt hg A Ajy jy :, 50::8 50::8 Jgswor> P99?,000. 5. Smo thtjl igtorost igtorost igfhao igfhao bbhr hr 50:: is> Jgswor> P:,04?,?00. ghg-furrogt phrtihg hb tmo igstjllaogt fhgtrj fhgtrjft ft rofoivjelo js hb Cofoaeor 6:, 50:: 6.  Smo ghg-furrogt is> Jgswor> P6,200,000. 3. Smo fjrryig fjrryigd d jahugt hb tmo ghto rofoiv rofoivjelo jelo brha brha tmo sjlo hb pjtogt pjtogt js hb Cofo Cofoaeor aeor 6:, 50:: is> Jgswor> P6,290,000. ?. Smo fjrryig fjrryigd d jahugt hb tmo igvost igvostaogt aogt ig Eljfk Eljfk Fhrphrjti Fhrphrjtihg hg js hb Cofoaeor Cofoaeor 6:, 50:: is> Jgswor> P:9,020,000.

PUHELOA 60 ‖ Lhjg Uofoivjelo Vidjy Ejgk drjgtoc j lhjg th j ehrrhwor ig tmo jahugt hb P?,000,000 hg Njgujry :, 50:0.  Smo igtorost rjto rjto hg tmo lhjg is :0% pjyjelo jggujlly stjrtigd Cofoaeor Cofoaeor 6:, 50:0. Smo lhjg ajturos ig vo yojrs hg Cofoaeor 6:, 50:3. Vidjy Ejgk igfurs P26,??0 hb ciroft lhjg hridigjtihg fhst jgc P:?9,0?0 hb igciroft lhjg hridigjtihg fhst. Ig jccitihg, Vidjy fmjrdos tmo ehrrhwor j :?-phigt ghg-robugcjelo lhjg hridigjtihg boo. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs (rhugc h prosogt vjluo bjfthrs th bhur cofiajl pljfos)> :.  Smo fjrryigd fjrryigd jahugt hb tmo tmo lhjg js hb Njgujry :, 50:0 is> Jgswor> P3,6:6,??0. igtorost igfhao th eo rofhdgizo rofhdgizoc c ig 50:: is> Jgswor> P2:=,336. 5.  Smo igtorost fjrryigd jahugt hb tmo tmo lhjg js hb Cofoaeor 6:, 6:, 50:5 is> Jgswor> P3,240,9:3. 6.  Smo fjrryigd

PUHELOA 6: ‖ Lhjg Uofoivjelo Hg Njgujry :, 5009, Ejtjf Fhapjgy lhjgoc Ejchf Fhapjgy jahugtigd th P5,000,000 jgc rofoivoc rofoivo c j twh-yojr, 2%, P5,000,000 ghto. Smo ghto fjlls bhr jggujl igtorost th eo pjic ojfm Cofoaeor 6:. Ejtjf fhlloftoc tmo 5009 igtorost hg sfmoculo. Mhwovor, hg Cofoaeor 6:, 50:0, 50: 0, ejs ejsoc oc hg tmo Ejchf’ Ejchf’s s ro rofog fogtt gj gjgfi gfijl jl ci ciful fultio tios, s, Ejt Ejtjf jf oxpof oxpofts ts tmj tmjtt tmo 50: 50:0 0 igtorost, wmifm wjs rofhrcoc ig tmo ehhks, will ght eo fhlloftoc jgc tmjt hgly P:,500,000 hb  tmo prigfipjl will eo rofhvoroc. Smo P:,500,000 prigfipjl jahugt is oxpoftoc th eo fhlloftoc ig twh oqujl igstjllaogts hg Cofoaeor 6:, 50:5 jgc Cofoaeor 6:, 50:3. Smo provjiligd igtorost rjto bhr siailjr siailjr typo hb ghto js hb Cofoaeor 6:, 50:0 is =%. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs (rhugc h prosogt vjluo bjfthrs th bhur cofiajl pljfos)> prosogt vjluo hb tmo oxpoftoc buturo fjsm hws js hb Cofoaeor 6:, 50:0 is> :.  Smo prosogt Jgswor> P:,009,520. iapjiraogt lhss lhss ig 50:0 is> is> Jgswor> P:,::0,430. 5.  Smo lhjg iapjiraogt 6. Mhw aufm aufm is tmo igtor igtorost ost igfhao igfhao bhr bhr tmo yojr 50::8 Jgswor> P20,??2.

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | :4 

 

3.  Smo ejljgfo hb tmo jllhwjgfo jllhwjgfo bhr lhjg iapjiraogt iapjiraogt js hb Cofoaeor 6:, 50:: is> is> Jgswor> P:60,:=3. ?. Smo fjrry fjrryigd igd jahugt jahugt hb tmo tmo lhjg js js hb Cofoaeor Cofoaeor 6:, 6:, 50:5 is> is> Jgswor> P?63,00?. 2. Smo ejljgfo ejljgfo hb tmo jllhwj jllhwjgfo gfo bhr lhjg lhjg iapjirao iapjiraogt gt js hb Cofoa Cofoaeor eor 6:, 50: 50:6 6 is > Jgswor> P66,9??. PUHELOA 65 ‖ Lhjg Uofoivjelo  Hg Cofoaeor 6:, 500=, As. Sjm sidgoc j P5,000,000 ghto th Ljhjd Ejgk. Smo ajrkot igtorost rjto jt tmjt tiao wjs :5%. Smo stjtoc igtorost rjto hg tmo ghto wjs :0% pjyjelo jggujlly. Smo ghto ajturos ig vo yojrs. _gbhrtugjtoly, eofjuso hb lhwor sjlos, As. Sjm’s gjgfijl fhgcitihg whrsogoc. Hg Cofoaeor 6:, 50:0, Ljhjd Ejgk cotoraigoc tmjt it wjs prhejelo tmjt As. Sjm Sjm whulc pjy ejfk hgly P:,500,000 hb tmo prigfipjl jt ajturity ajturity.. Mhwovor, it wj wjs s jl jlsh sh fh fhgs gsic icor oroc oc lik likol oly y tm tmjt jt ig igto torros ostt whul whulc c fh fhgt gtig iguo uo th eo pj pjic ic,, ej ejso soc c hg tm tmo o P5,000,000 lhjg. Smo provjiligd igtorost rjto bhr siailjr typo hb ghto js hb Cofoaeor 6:, 50:0 50: 0 is :3%. :3%. Ejsoc Ejsoc hg tmo jehvo jgc tmo rosu rosult lt hb yhu yhurr jucit, jucit, jgswor jgswor tmo bhllh bhllhwig wigd d quostihgs (rhugc h prosogt vjluo bjfthrs th bhur cofiajl pljfos)> Sjm rofoivoc brha tmo lhjg hg Cofoaeor 6:, 500= is> Jgswor> :.  Smo jahugt hb fjsm As Sjm P:,=??,420. 5. Smo igtor igtorost ost iigfh gfhao ao bhr bhr 50 50:0 :0 is> is> Jgswor> P55?,3:3. 6. Smo llhjg hjg iapj iapjir iraog aogtt lhss ig ig 50:0 50:0 is> Jgswor> P?29,63?. igtorost igfhao bhr 50:5 50:5 is> Jgswor> P:??,6?9. 3.  Smo igtorost PUHELOA 66 ‖ Lhjg Uofoivjelo Hg Njgujry :, 500=, Vigjit Fhapjgy lhjgoc P6,000,000 th Ilhfhs Fhapjgy. Fhapjgy. Smo toras hb tmo lhjg woro pjyaogt ig bull hg Njgujry :, 50:6, plus jggujl igtorost pjyaogts jt ::%. Smo igtorost pjyaogt wjs ajco js sfmoculoc hg Njgujry :, 5009. Mhwovor, cuo th gjgfijl sotejfks, Ilhfhs wjs ugjelo th ajko its 50:0 igtorost pjyaogt. Vigjit fhgsicors tmo lhjg iapjiroc jgc prhnofts tmo bhllhwigd fjsm hws brha tmo lhjg js hb Cofoaeor 6:, 50:0 jgc 50::. Vigjit jffruoc tmo igtorost jt Cofoaeor 6:, 5009 eut cic ght fhgtiguo th jffruo tmo igtorost cuo th tmo iapjirao iapjiraogt gt hb tmo lhjg. Jahugt Prhnoftoc js hb  Cjto hb Blhw Cofoaeor 6:, 50:0 Cofoaeor 6:, 50:: Cofoaeor 6:, 50:: P 500,000 P 500,000 Cofoaeor 6:, 50:5 300,000 200,000 Cofoaeor 6:, 50:6 =00,000 :,500,000 Cofoaeor 6:, 50:3 :,500,000 :,000,000 Cofoaeor 6:, 50:? 300,000 Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs (rhugc h  prosogt vjluo bjfthrs th bhur cofiajl pljfos)> :.  Smo ogtry th rofhrc tmo lhjg iapjiraogt iapjiraogt lhss ig 50:0 is> Jgswor> Lhjg iapjiraogt lhss P:,5:5,6=0 Igtorost rofoivjelo P660,000 Jllhwjgfo bhr lhjg iapjiraogt ==5,6=0 5.  Smo igtoros igtorostt igfhao ig 50:: jssuaigd tmo P500,000 wjs fhlloftoc hg Cofoaeor 6:, 50:: js sfmoculoc> Jgswor> P565,96=. 6.  Smo jllhwj jllhwjgfo gfo bhr lhjg iapjiraog iapjiraogtt js hb Cofoaeor Cofoaeor 6:, 50:: is> is> Jgswor> P??3,630. rovorsjl hb lhjg iapjiraogt iapjiraogt hg Cofoaeor Cofoaeor 6:, 50:: is> is> Jgswor> P9?,:05. 3.  Smo djig hg rovorsjl igtorost igfhao ig 50:5 jssuaigd tmo P200,000 wjs fhlloftoc hg Cofoaeor 6:, ?.  Smo igtorost 50:5 js sfmoculoc is> Jgswor> P534,056. 2.  Smo fjrryi fjrryigd gd jahugt hb tmo lhjg rofoivj rofoivjelo elo js hb Cofoaeor 6:, 50:5 is> Jgswor> P:,=95,2=6.

PUHELOA 63 ‖ Lhjg Uofoivjelo _rejg Ejgk drjgtoc j lhjg hb P6,000,000 th j ehrrhwor hg Njgujry :, 50::. Smo toras hb tmo ljhg woro pjyaogt ig bull hg Cofoaeor 6:, 50:2 plus jggujl igtorost pjyaogt jt =% ovory Cofoaeor 6:. Smo rst igtorost pjyaogt wjs ajco hg Cofoaeor 6:, 50::. Mhwovor, hg Cofoaeor 6:, 50::, cuo th gjgfijl cifultios, tmo ehrrhwor igbhraoc _rejg Ejgk tmjt it whulc prhejely aiss tmo igtorost pjyaogts bhr tmo goxt twh yojrs. Jbtor tmjt, tmo ehrrhwor oxpof oxpofts ts th ro rosua suao o tmo jg jgguj gujll igtor igtorost ost pjyaogt pjyaogt eut tmo prigf prigfipj ipjll whu whulc lc eo pji pjic c hg Cofoaeor 6:, 50:4 hr hgo yojr ljto witm igtorost pjic bhr tmjt jccitihgjl yojr. Jffhrcigdly, tmo pjyaogts brha tmo ehrrhwor jro sfmoculoc js bhllhws> Cjto hb Blhw Fjsm Blhw Jahugt Cofo Co foae aeor or 6: 6:,, 50 50:5 :5 Gh ig igto torros ostt pj pjya yaog ogtt Cofo Co foae aeor or 6: 6:,, 50 50:6 :6 Gh ig igto torros ostt pj pjya yaog ogtt Cofoaeor 6:, 50:3 Igtorost pjyaogt P 530,000 Cofoaeor 6:, 50:? Igtorost pjyaogt 530,000 Cofoaeor 6:, 50:2 Igtorost pjyaogt 530,000

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | := 

 

Cofoaeor 6:, 50:4

Igtorost pjyaogt Prigfipjl pjyaogt

530,000 6,000,000

Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs (rhugc h  prosogt vjluo bjfthrs th bhur cofiajl pljfos)> :. Smo lhjg lhjg iapjira iapjiraogt ogt lhs lhss s th eo rofhdg rofhdgizoc izoc ig ig 50:: is> is> Jgswor> P354,=92. fjrryigd jahugt hb tmo tmo lhjg js hb Cofoaeor 6:, 6:, 50:5 is> Jgswor> P5,444,=45. 5.  Smo fjrryigd 6. Smo igtor igtorost ost iigfh gfhao ao ig ig 50:6 50:6 is is>> Jgswor> P555,:5=. 3. Smo igtor igtorost ost iigfh gfhao ao ig ig 50:3 50:3 is is>> Jgswor> P530,000.

PUHELOA 6? ‖ Uofoivjelo Bigjgfigd Curi Curigd gd 50::, Ajljljth Fhap Ajljlj Fhapjgy roquir oc fjsm jccitihgj jcci tihgjl l fjsm bhr its hporjtihgs hporjtihgs jgc usoc its jffhugts rofoivjelo rjiso jgy sufmroquiroc goococ js bhllhws> J. Hg Cofoaeor :, 50:0, Ajljlj Fhapjgy jssidgoc hg j ghg-ghtifjtihg ejsis jffhugts rof ofoi oivj vjel elo o hb P? P?,0 ,000 00,0 ,000 00 th j ej ejgk gk ig fh fhgs gsic icor orjt jtih ihg g bh bhrr j lh lhjg jg hb 90 90% % hb tm tmo o rofoivjelos loss j ?% sorvifo boo hg tmo jffhugts jssidgoc. Ajljlj sidgoc j ghto bhr tmo ejg ejgk k lhj lhjg. g. Hg Cof Cofoae oaeor or 6:, 50: 50:0, 0, Aj Ajljl ljlj j fhl fhllof loftoc toc js jssid sidgoc goc jff jffhug hugts ts hb  P6,000,000 loss cisfhugt hb P500,000. Ajljlj roaittoc tmo fhlloftihgs th tmo ejgk ig pjrtijl pjyaogt bhr tmo lhjg. Smo ejgk jpplioc rst tmo fhlloftihg th tmo igtorost jgc tmo ejljgfo ejljgfo th tmo prigfip prigfipjl jl.. Smo jdrooc jdrooc igt igtor orost ost is :% por ahgtm hg tmo lhjg ejljgfo. E. Ajljlj Fhapjgy bjfthroc P2,000,000 hb jffhugts rofoivjelo th j gjgfo ogtity hg Hftheor :, 50:0 suenoft th rofhurso bhr ghg-pjyaogt. Smo bjfthr jssossoc j boo hb  6% jgc rotjigs j mhlcejfk oqujl th ?% hb tmo jffhugts rofoivjelo. Ig jccitihg, tmo bjfthr fmjrdoc:?% igtorost fhaputoc hg j woidmtoc jvorjdo tiao th ajturity hb tmo jffhugts rofoivjelo hb ?3 cjys. Smo bjir vjluo hb tmo rofhurso helidjtihg is P9,000. Hg Cofoaeor 6:, 50:0, tmo bjfthroc jffhugts woro bully fhlloftoc jgc tmo jahugt witmmolc ey tmo bjfthr wjs roaittoc ig bull th Ajljlj. F. Ajlj Ajljlj lj Fhapj Fhapjgy gy rof rofoivo oivoc c jg jcvj jcvjgfo gfo hb P600, P600,000 000 br brha ha _gih _gihg g Ejgk ey ploc plocdigd digd P620,000 hb jffhugts rofoivjelo. Ajljlj jlsh sidgoc j ghto bhr tmis ejgk lhjg. C. Hg Nugo 60, 50:0, Ajljlj Fhapjgy cisfhugtoc jt j ejgk, j fusthaor’s P200,000, 2ahgtm, :0% ghto rofoivjelo cjtoc Jpril 60, 50:0. Smo ejgk cisfhugtoc tmo ghto jt :5% hg tmo sjao cjto. Smo ghto cisfhugtigd wjs witm rofhurso jgc wjs trojtoc js sofuroc ehrrhwigd. Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Tmjt Tmjt jah jahugt ugt hb fjs fjsm m wj wjs s igi igitij tijlly lly ro rofo foivo ivoc c ey Aj Ajlj ljlj lj br brha ha tmo jssidgao jssidgaogt gt hb its jffhugts rofoivjelo8 Jgswor> P3,5?0,000. 5. Tmjt is tmo oquity ig tmo jssidgoc jffhugts tmjt Ajljlj aust cisflhso ig its Cofoaeor 6:, 50:0 ghtos th gjgfijl stjtoaogts8 Jgswor> P5??,000. 6. Tmjt Tmjt jah jahugt ugt wi will ll Ajl Ajljlj jlj ro rophr phrtt js tht thtjl jl ght ghtos os pjy pjyje jelo lo ro roljt ljtigd igd th its js jssid sidgao gaogt gt trjg tr jgsj sjft ftih ihg g ig it its s Co Cofo foae aeor or 6: 6:,, 50 50:0 :0 st stjt jtoa oaog ogtt hb g gjg jgfi fijl jl ph phsi siti tihg hg8 8 Jgswor> P5,03?,000. 3. Tmjt jahugt hb fjsm wjs igitijlly rofoivoc ey Ajljlj brha tmo bjfthrigd hb its jffhugts rofoivjelo8 Jgswor> P?,6=?,000. ?. Tmjt is tmo fhst hb bjfthrigd tmo jffhugts rofoivjelo8 rofoivjelo8 Jgswor> P6:?,000. Tmjt ja jahug hugtt hb fj fjsm sm wj wjs s ult ultiaj iajtol toly y ro rofoi foivo voc c ey Aj Ajljl ljlj j br brha ha tmo bjfthrig bjfthrigd d hb its 2. Tmjt jffhugts rofoivjelo8 Jgswor> P?,2=?,000. 4. Tmjt is tmo thtjl lhss hg bjfthrigd tmo jffhugts rofoivjelo8 rofoivjelo8 Jgswor> P653,000. =. Tmjt Tmjt jahug jahugtt hb fj fjsm sm wj wjs s ro rofoi foivoc voc brha tmo ght ghto o cis cisfhu fhugti gtigd gd hg Nug Nugo o 60, 50:08   Jgswor> P203,=00. 9. Tmjt Tmjt ja jahug hugtt sm smjl jlll eo ci cisf sflh lhso soc c js fh fhgt gtig igdo dogt gt li lije jeil ilit ity y ig rol oljt jtih ihg g th tm tmo o gh ghto to cisfhugtigd8 Jgswor> P200,000. :0. Tmjt jahugt smjll eo rofhdgizoc ey Ajljlj js lhss hg ghto rofoivjelo cisfhugtigd8 Jgswor> Gil; Igtorost oxpogso hb P?,500.

PUHELOA 62 ‖ Uofoivjelo Bigjgfigd Hg its sofhgc sofhgc yoj yojr, r, _5, Igf Igf.. tmh tmhudm udmtt hb ox oxpj pjgci gcigd gd its eus eusigo igoss ss.. Ig hr hrcor cor th dog dogorj orjto to jccitihgjl fjsm gofossjry bhr tmis oxpjgsihg, tmo fhapjgy hg Voptoaeor :, 50::, bjfthroc P500,0 P50 0,000 00 hb jff jffhug hugts ts ro rofoi foivje vjelo lo th Now Nowols ols Fha Fhapjg pjgy y. Bjft jfthri hrigd gd boo wj wjs s :0% hb tmo rofoi ro foivje vjelos los purfmj purfmjsoc soc.. Smo Nowols Nowols Fhapjgy Fhapjgy wi witmm tmmolc olc ?% hb tmo purfmj purfmjso so prifo js prhtoftihg jdjigst sjlos roturgs roturgs jgc jllhwjgfos jllhwjgfos.. Hg Ghvoaeor 5, 50::, jffhugts jahugtigd th P?00,000 wjs jssidgoc th Furjfmj Ejgk js j fhlljtorjl hg j P600,000, 50% jggujl igtorost rjto lhjg. J 6% gjgfo fmjrdo wjs cocuftoc ig jcvjgfo. Js hb Cofoaeor 6:, 50::, cjtj roljtigd th jffhugts rofoiv rofoivjelo jelo bhllhws> Jllhwjgfo bhr chuetbul jffhugts ‖ frocit P 2,400 Ostiajtoc ugfhlloftielos 5% hb jffhugts rofoivjelo Jffhugts rofoivjelo oxflucigd bjfthroc jgc jssidgoc jffhugts 9?,000

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | :9 

 

Ghgo Fhlloftihgs hg jssidgoc jffhugts Ejsoc hg tmo jehvo, wmjt is tmo thtjl fjsm dogorjtoc brha bjfthrigd jgc jssidgigd tmo jffhugts rofoivjelo8 Jgswor> P32:,000.

PUHELOA 64 ‖ Bjfthrigd h Jffhugts Uofoivjelo Bro rooljg oljgfo fo Bjfthr jfthrs s prhv prhvicos icos gj gjgfigd gfigd th htmor fhapjgios fhapjgios ey pur purfmjs fmjsigd igd tmoi tmoirr jff jffhugts hugts rofoivjelo hg j ghg-rofhurso ejsis. Brooljgfo fmjrdos j fhaaissihg th its fliogts hb :?% hb  jll rofoivjelos bjfthroc. Ig jccitihg, Brooljgfo witmmhlcs :0% hb rofoivjelos bjfthroc bhr prhtoftihg jdjigst sjlos roturgs hr jcnustaogts. Brooljgfo frocits tmo :0% witmmolc th Fliogt Uotjigor Uotj igor jgc ajkos pjyaogts th fliogts jt tmo ogc hb ojfm ahgtm sh tmjt tmo ejljgfo ig tmo rotjigor is oqujl th :0% hb ugpjic rofoivjelos jt tmo ogc hb tmo ahgtm. Brooljgfo rofhdgizos its :?% fhaaissihgs js rovoguo jt tmo tiao tmo rofoivjelos jro bjfthroc. Jlsh, oxporiogfo mjs loc Brooljgfo th ostjelism jllhwjgfo bhr ejc coets hb 3% hb jll rofoivjelos purfmjsoc. Hg Njgujry 5, 50::, Brooljgfo purfmjsoc rofoivjelos brha Fhaaittoc Fhapjgy thtjligd P6,000,000. Fhaaittoc mjs provihusly ostjelismoc jg jllhwjgfo bhr ejc coets bhr tmoso rofoivj ro foivjelos elos hb P:00, P:00,000. 000. Ey Njgu Njgujry jry 6:, Bro rooljg oljgfo fo mjc fhll fhlloftoc oftoc P5,?00,000 P5,?00,000 hg tmos tmoso o rofoi ro foivje vjelos los.. Ejs Ejsoc oc hg tmo jehvo jehvo jgc tmo ro rosul sults ts hb yhu yhurr ju jucit cit,, jgs jgswo worr tmo bhllhwi bhllhwigd gd quostihgs> :. Tmjt is tmo jahugt hb lhss hg bjfthrigd tmo jffhugts rofoivjelo8 Jgswor> P6?0,000. 5. Jt Njgujry 6:, 50::, wmjt jahugt hb rofoivjelo whulc eo smhwg ey Fhaaittoc roljtigd th tmo bjfthrigd trjgsjftihg trjgsjftihg8 8 Jgswor> P?0,000. 6. Brooljgfo smhulc rofhdgizo j chuetbul jffhugts oxpogso hb> Jgswor> P50,000.

PUHELOA 6= ‖ Fhapromogsivo  Sjducig  S jducig Fhapjgy is j vory suffossbul ajgubjfturor hb eifyflos. It wjs hrdjgizoc wjy ejfk ig 5000 jgc ghw mjs j 5?% smjro ig tmo eifyflo ajrkot ig tmo Pmilippigos. Js hb Njgujry :, 50:0, tmo bhllh bhllhwigd wigd ejljgfos ejljgfos wor woro o djtm djtmoro oroc c brha tmo stjt stjtoaog oaogtt hb gjg gjgfijl fijl phsitihg phsitihg hb   Sjducig  S jducig Fhapjgy Fhapjgy>> Jffhugts rofoivjelo Jllhwjgfo bhr chuetbul jffhugts Ghtos rofoivjelo

P 9,?00,000 900,000 6,4?0,000

Bhr tmo yojr 50:0, sjlos hb Sjducig wjs P5?,000,000, hb wmifm :0% wjs hg fjsm. Curigd tmo yojr, it fhlloftoc P9,000,000, drhss hb P600,000 cisfhugts brha its jffhugts rofoivjelo jgc P:,4?0,000 brha its ghtos rofoivjelo. Jlsh, it rofoivoc ghtos brha fusthaors th sottlo tmoir jffhu jf fhugts gts ig tmo jahugt jahugt hb P5, P5,?00 ?00,00 ,000. 0. Ig Nug Nugo, o, Sjdu jducig cig wr wrhto hto h P4? P4?0,0 0,000 00 whr whrtm tm hb  jffhu jf fhugts gts ro rofo foivj ivjel elo o wmi wmifm fm it co cooao oaoc c th eo whr whrtml tmlos oss s jgc it fhl fhllo lofto ftoc c P?0 P?0,00 ,000 0 br brha ha provihusly writtog h jffhugts. Jlsh, shao fusthaors’ jffhugts rophrt frocit ejljgfos hb  P500,000 jrisigd brha jcvjgfo pjyaogts igflucoc ig tmo fhlloftihgs rophrtoc jehvo. Curigd tmo yojr, Sjducig Fhapjgy roquiroc jccitihgjl fjsm bhr its hporjtihgs jgc usoc its jffhugts rofoivjelo th rjiso sufm goococ fjsm js bhllhws> J. Hg Cof Cofoae oaeor or :, 50: 50:0, 0, Sjdu jducig cig Fha Fhapjg pjgy y js jssid sidgoc goc hg j ghg ghg-gh -ghti tifjt fjtihg ihg ejs ejsis is jffhugts rofoivjelo rofoivjelo hb P?,000,000 th j ejgk ig fhgsicorjt fhgsicorjtihg ihg bhr j lhjg hb 90% hb tmo rofoivjelos loss j ?% sorvifo boo hg tmo jffhugts jssidgoc. Sjducig sidgoc j ghto bhr tmo ejg ejgk k lhj lhjg. g. Hg Cof Cofoae oaeor or 6:, 50: 50:0, 0, Sjdu jducig cig fhl fhllof loftoc toc js jssid sidgoc goc jf jffhu fhugts gts hb  P6,000,000 loss cisfhugt hb P500,000. Sjducig Sjducig roaittoc tmo fhlloftihgs th tmo ejgk ig pjrtijl pjyaogt bhr tmo lhjg. Smo ejgk jpplioc rst tmo fhlloftihg th tmo igtorost jgc tmo ejljgfo ejljgfo th tmo prigfip prigfipjl jl.. Smo jdrooc jdrooc igt igtor orost ost is :% por ahgtm hg tmo lhjg ejljgfo. E.  Sjducig  Sjducig Fhapjgy bjfthroc P2,000,000 hb jffhugts rofoivjelo th j gjgfo ogtity hg Hftheor :, 50:0. Smo bjfthr jssosso jssossoc c j boo hb 6% jgc rotjig rotjigs s j mhlcejfk oqujl th ?% hb tmo jffhugts rofoivjelo. Ig jccitihg, tmo bjfthr fmjrdoc :?% igtorost fhaputoc hg j woidmtoc jvorjdo tiao th ajturity hb tmo jffhugts rofoivjelo hb ?3 cjys. Hg Cofoaeor Cofo aeor 6:, 50:0, tmo bjft bjfthro hroc c jffhu jffhugts gts wor woro o bull bully y fhll fhllofto oftoc c jgc tmo jahu jahugt gt witmmolc ey tmo bjfthr wjs roaittoc ig bull th Sjducig. F.  Sjducig  Sjducig Fhapjgy rofoi rofoivoc voc jg jcvjgfo hb P600,000 brha _gihg Ejgk ey plocdigd P620,000 hb jffhugts rofoivjelo. Sjducig jlsh sidgoc j ghto bhr tmis ejgk lhjg. C. Hg Nugo 60, 50:0, Sjducig Sjducig Fhapjgy cisfhugtoc jt j ejgk, j fusthaor’s P200,000, 2ahgtm, :0% ghto rofoivjelo cjtoc Jpril 60, 50:0. Smo ejgk cisfhugtoc tmo ghto jt :5% hg tmo sjao cjto. Smo ghto cisfhugtigd wjs witm rofhurso jgc wjs trojtoc js j fhgcitihgjl sjlo.  Sjducig Fhapjgy prhvicoc bhr ugfhlloftiel  Sjducig ugfhlloftielo o jffhugts rofoi rofoivjelo vjelo ugcor tmo jllhwjgfo aotmhc sigfo tmo stjrt hb its hporjtihgs. It usos tmo igfhao stjtoaogt jpprhjfm ig prhvicigd prhvicigd bhr chuetbul jffhugts. Chuetbul jffhugts prhvisihg woro ajco ahgtmly jt 5% hb its drhss frocit sjlos. Shtjl prhvisihgs ajco bhr tmo yojr jahugtoc th P?00,000. Jt yojr-ogc, Sjducig coficoc th switfm th tmo porfogt hb jffhugts rofoivjelo th ostiajto its chuetbul jffhugts.

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | 50 

 

Por jgjlysis, Sjducig cotoraigoc tmjt :?% hb its hutstjgcigd jffhugts rofoivjelo is chuetbul hb fhlloftihg js hb yojr yojr-ogc. -ogc. Ig jccitihg, P?00,000 whrtm hb dhhcs is oxpoftoc th eo rotur roturgoc goc jgc cisfhugts hb P5?0,000 jro oxpoftoc th eo jvjiloc js jt Cofoaeor 6:, 50:0. Jlsh, hg Cofoaeor 6:, 50:0, Sjducig shlc bhur chzogs hb eifyflo th Uhcoh Fhapjgy bhr wmifm wmi fm tmo fjsm so solli lligd gd pr prifo ifo wj wjs s P4? P4?=,5 =,500. 00. Smo eif eifyfl yflos os mj mjs s j tht thtjl jl fhs fhstt hb P?0 P?00,0 0,000. 00.  Sjducig  S jducig rofoivo rofoivoc c j P:,000,000, ghg-igtoros ghg-igtorostt eojrigd ghto brha Uhcoh hg tmis trjgsjftihg trjgsjftihg..  Smo ghto mjs jg iaplifit igtorost rjto hb :0% jgc roquir roquiros os j pjyaogt hb P500,000 j yojr hvor ? yojrs witm tmo rst pjyaogt cuo hg Cofoaeor 6:, 50::. Cjtj jehvo chos ght igfluco tmis trjgsjftihg witm Uhcoh. Jsico brha its jffhugts jgc ghtos rofoivjelo, Sjducig mjs tmo bhllhwigd htmor rofoivjelos js hb Cofoaeor 6:, 50:0> P Jcvjgfo pjyaogts th frocithrs hg purfmjso hrcors ?00,000 Jcvjgfos th jlijtoc fhapjgios :,000,000 Frocithrs’ jffhugts rophrtigd coeit ejljgfos ?00,000 Igtorost rofoivjelo hg ehgcs :00,000 Vuesfriptihgs rofoivjelo cuo ig 60 cjys 5,000,000 Jcvjgfos th hfors jgc oaplhyoos, cuo ig 20 cjys 4?0,000 Fljia rofoivjelo brha igsurjgfo jdogfios :,500,000 Vpofijl cophsits hg fhgtrjft eics ?,000,000 Ejsoc hg tmo jehvo jgc tmo rosult hb yhur jucit, jgswor tmo bhllhwigd quostihgs> :. Tmjt jahugt hb fjsm wjs igit igitijll ijlly y rof rofoivo oivoc c ey Sjduc jducig ig brh brha a tmo jssidgaogt jssidgaogt hb its jffhugts rofoivjelo8 Jgswor> P3,5?0,000. Sjducig aust cisflhso ig its Cofoaeor 5. Tmjt is tmo oquity ig tmo jssidgoc jffhugts tmjt Sjducig 6:, 50:0 ghtos th gjgfijl stjtoaogts8 Jgswor> P5??,000. 6. Tmjt jahugt will Sjduc Sjducig ig rop rophrt hrt js thtj thtjll ghtos pjyjelo pjyjelo ig its Cofo Cofoaeor aeor 6:, 50:0 stjtoaogt hb gjgfijl phsitihg8 Jgswor> P5,03?,000. 3. Tmjt jahugt hb fjsm wjs igitijlly rofoivoc ey Sjducig brha tmo bjfthrigd hb its jffhugts rofoivjelo8 Jgswor> P?,6=?,000. ?. Tmjt is tmo fhst hb bjfthrigd tmo jffhugts rofoivjelo8 rofoivjelo8 Jgswor> P6:?,000. 2. Tmjt Tmjt ja jahug hugtt hb fj fjsm sm wj wjs s ro rofoi foivoc voc brha tmo ght ghto o cis cisfhu fhugti gtigd gd hg Nug Nugo o 60, 50:08 Jgswor> P203,=00. 4. Tmjt Tmjt ja jahug hugtt sm smjl jlll eo ci cisf sflh lhso soc c js fh fhgt gtig igdo dogt gt li lije jeil ilit ity y ig rol oljt jtih ihg g th tm tmo o gh ghto to cisfhugtigd8 Jgswor> P200,000. =. Tmjt jahugt smjll eo rofhdgizoc ey Sjducig js lhss hg ghto rofoivjelo cisfhugtigd8 Jgswor> P?,500. 9. Tmjt is tmo thtjl jffhugts jffhugts rofoivjel rofoivjelo o hb Sjduc Sjducig ig js hb Cofo Cofoaeor aeor 6:, 50:08 Jgswor> P:0,9?0,000.  :0. Tmjt is tmo cosiroc ejljgfo hb tmo jllhwjgfo bhr chuetbul jffhugts hb Sjducig js hb  Cofoaeor 6:, 50:08 Jgswor> P:,235,?00. ::. Tmjt jahugt hb chuet chuetbul bul jffhugts oxpogso oxpogso will Sjduc Sjducig ig ro rofhdgi fhdgizo zo ig 50:08 Jgswor> P:,335,?00. :5. Tmjt Tmjt jah jahugt ugt smh smhulc ulc tmo ro rofhr fhrcoc coc jl jllhw lhwjg jgfo fo bhr chu chuetb etbul ul jf jffhu fhugts gts eo igf igfro rojso jsoc c (cofrojsoc)8 Jgswor> P935,?00 igfrojsoc. :6. Tmjt Tmjt is tmo got ro rojl jlizj izjelo elo vjluo hb tmo jffhugts jffhugts ro rofo foivj ivjelo elo hb Sjdu jducig cig8 8 Jgswor> P=,??4,?00. :3. Tmjt jahugt hb drh drhss ss igfh igfhao ao wjs ojrgoc ojrgoc ey Sjduc jducig ig hg tmo sjlo trjg trjgsjft sjftihg ihg witm Uhcoh8 Jgswor> P5?=,500. :?. Tmjt jahugt smjll eo smhwg js furrogt ghto rofoivjelo ey Sjducig Sjducig ig its Cofoaeor 6:, 50:0 stjtoaogt hb gjgfijl phsitihg8 Jgswor> P3,053,:=0. :2. Tmjt jahugt smjll eo smhwg js ghg-furrogt ghto rofoivjelo ey Sjducig ig its Cofoaeor 6:, 50:0 stjtoaogt hb gjgfijl phsitihg8 Jgswor> P263,050. :4. Tmjt jahugt hb igtorost igfhao will Sjducig rofhdgizo hg tmo ghto rofoivoc brha Uhcoh ig 50:68 Jgswor> P39,435. :=. Tmjt is tmo ejljgfo hb tmo ugojrgoc igtorost igfhao jffhugt hb Sjducig portjigigd th tmo ghto rofoivoc brha Uhcoh ey 50:58 Jgswor> P:05,?4=. :9. Tmjt Tmjt is tmo tht thtjl jl tr trjco jco ro rofo foivj ivjel elos, os, got hb gof gofoss ossjr jry y jll jllhwj hwjgf gfos os hb Sjdu jducig cig js hb  Cofoaeor 6:, 50:08 Jgswor> P:6,5:?,400. 50. Tmjt jahugt will Sjducig prosogt js “Srjco jgc htmor rofoivjelos, got‑ ugcor furrogt jssot ots s ig it its s Cofo foae aeor or 6: 6:,, 50 50:0 :0 stj tjttoa oao ogt hb gj gjg gfi fij jl phs hsit itiihg hg8 8 Jgswor> P:4,26:,2=0.

Propjroc ey> Ahmjaajc Aujri V. Ejljgd, FPJ, Vofhgc Voaostor, JY 50:5-50:6

Pjdo | 5: