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Aboptlr 4; Qtgam Fevlstjlets ‑ Fevlstgr Oaaguetfe` oeh oeh Tlpgrtfe`

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4-?

 pudcfsbfe` os ^rletfal Bocc Bocc

 

Qtgam Fevlstjlets; Gdklatfvls ?. Tl Tlag ag`e `efz fzll fe fevl vlst stgr grs' s' vo vory ryfe fe` ` clvlcs gi feiculeal  , doslh ge tbl clvlc gi stgam gwelrsbfp. gr agetrgc , 4. Oet Oetfaf fafpot potll b bgw gw oaa oaague guetfe tfe` ` ohku ohkusts sts tg rliclat liclat tbl lagegjfas uehlrcyfe` voryfe` clvlcs gi fevlstgr feiculeal. 1. Oppcy tbl iofr vocul/agst oeh lqufty jltbghs gi oaaguetfe` igr stgam fevlstjlets. 8. Fhl Fhlet etfi fiyy iioa oatg tgrs rs d dly lyge geh h st stga gamm gw gwel elrsb rsbfp fp ttbo bott oiilat oe fevlstgr's odfcfty tg lxlrt feiculeal gr agetrgc. © ^lorsge Lhuaotfge, Fea. pudcfsbfe` os ^rletfal Bocc© ^lorsge Lhuaotfge, Fea.

4-4

 pudcfsbfe` os ^rletfal Bocc Bocc

 

Gdklatfvls (agetfeulh) % ‑ prlsujls coam gi sf`efifaoet vocul (agst)feiculeal jltbgh ‑ iofr  4>% tg % ‑ prlsujls sf`efifaoet feiculeal ‑ lqufty jltbgh  5% ‑ prlsujls agetrgc ‑ agesgcfhotlh ifeoeafoc stotljlets

5%

34>%

Iofr vocul (agst) jltbgh

Agesgcfhotlh ifeoeafoc stotljlets

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Lqufty jltbgh

4>-%

4-<

 pudcfsbfe` os ^rletfal Bocc Bocc

 

Qtgam Fevlstjlets ‑ Fevlstgr Oaaguetfe` oeh Tlpgrtfe` 

4; Oaaguetfe` Tliclats Lagegjfas

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4-9

 pudcfsbfe` os ^rletfal Bocc Bocc

 

Oaaguetfe` igr tbl Fevlstjlet Hl`rll gi feiculeal

Fevlstjlet's aorryfe` vocul

Fevlstjlet feagjl

Coam gi sf`efifaoet feiculeal

Iofr vocul (agst, fi egejormltodcl)

Hfvfhlehs hlacorlh

Qf`efifaoet feiculeal

Grf`feoc agst ohkustlh tg rliclat plrfghfa lorefe`s

^rgpgrtfgeotl sborl gi fevlstll's

oeh hfvfhlehs, l.`., o  prgpgrtfgeotl sborl gi fevlstll's elt osslts

 plrfghfa lorefe`s* lorefe`s*

 Fi feagjl wlrl jlosurlh wlrl os hfvfhlehs hfvfhleh s hlacorlh, hlacorlh, fts dy gwe feiculeafe` gr agetrgccfe` agetrgccf * hfvfhleh hlafsfges, tbl fevlstgr aguch joefpucotl fevlstjlet feagjl.e` © ^lorsge Lhuaotfge, Fea. pudcfsbfe` os ^rletfal Bocc© ^lorsge Lhuaotfge, Fea.

4-0

 pudcfsbfe` os ^rletfal Bocc Bocc

 

Qtgam Fevlstjlets ‑ Fevlstgr Oaaguetfe` oeh Tlpgrtfe` 

1o; Iofr Y Yocul/Ags ocul/Agstt Jl Jltbgh tbgh

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4-2

 pudcfsbfe` os ^rletfal Bocc Bocc

 

Iofr Yocul Yocul (Agst) Jltbgh

IOQD Qtotljlet Eg. ??< Ot oaqufsftfge; ^fczelr duys 4,>>> sborls gi Quh •

igr $?>>,>>>. Fevlstjlet fe Quh Aosb

?>>,>>>

 

?>>,>>>

•

^fczelr rlalfvls $8,>>> fe hfvfhlehs irgj Quh.   Aosb 8,>>> Hfvfhleh feagjl 8,>>>

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4-6

 pudcfsbfe` os ^rletfal Bocc Bocc  

 

Iofr Yocul Jltbgh, ot Vlor-leh Tlhual hfvfhleh feagjl rlag`efzlh, fi ellhlh •

  Hfvfhleh feagjl ?,>>> Fevlstjlet fe Quh ?,>>>  Fi ^fczelr hltlrjfels tbot aujucotfvl aujucotfvl hfvfhlehs lxallh fts aujucotfvl sborl sborl gi feagjl dy $ $?,>>>. ?,>>>. •

Ohkust fevlstjlet tg iofr vocul

Occgwoeal tg ohkust ovofcodcl-igrsocl slaurftfls tg iofr vocul

4?,>>>

 

Gtblr agjprlblesfvl feagjl 4?,>>>  Fi iofr vocul gi fearlosls fearlosls tg $?4>,>>> oeh tbl Fevlstjlet fe Quh oaaguet docoeal fs $66,>>>. © ^lorsge Lhuaotfge, Fea. pudcfsbfe` os ^rletfal Bocc© ^lorsge Lhuaotfge, Fea.

4-?>

 pudcfsbfe` os ^rletfal Bocc Bocc

 

Qtgam Fevlstjlets ‑ Fevlstgr Oaaguetfe` oeh Tlpgrtfe` 

1d; Lqufty Jltbgh

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4-??

 pudcfsbfe` os ^rletfal Bocc Bocc

 

Lqufty Jltbgh

 O^D Gpfefge Eg. ?2 Ot oaqufsftfge; ^fczelr duys 4,>>> sborls gi Quh •

igr $?>>,>>>. Fevlstjlet fe Quh Aosb

?>>,>>>

 

?>>,>>>

•

^fczelr rlalfvls $8,>>> fe hfvfhlehs irgj Quh. Aosb 8,>>>   Fevlstjlet fe Quh 8,>>>

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4-?4

 pudcfsbfe` os ^rletfal Bocc Bocc

 

Lqufty Jltbgh, ot Vlor-leh •

^fczelr hltlrjfels tbot fts sborl gi Quh's feagjl fs $>>.

Aosb Fevlstjlet fe Quh •

8,>>>

  8,>>>

Xbl lehfe` docoeal fe tbl Fevlstjlet fe Quh fs; $?>>,>>> agst - $8,>>> hfvfhlehs + $>> feagjl : $?>?,>>>.

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4-?1

 pudcfsbfe` os ^rletfal Bocc Bocc

 

Qtgam Fevlstjlets ‑ Fevlstgr Oaaguetfe` oeh Tlpgrtfe` 

8; Odfcfty tg Feiculeal gr Agetrgc

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4-?8

 pudcfsbfe` os ^rletfal Bocc Bocc

 

Qf`efifaoet Feiculeal •

•

4>% tg % vgtfe` stgam gwelrsbfp fs o  prlsujptfge gi sf`efifaoet feiculeal. feiculeal. \sl tbl lqufty jltbgh. Hge't usl lqufty jltbgh fi tblrl fs o coam gi sf`efifaoet feiculeal ?. Gppgsf sfttfge d dy y ffe evl vlsstll,

4. 1. 8. > - $4,2>> :  : $?9,>>>.  Dggm vocul; O ‑ C : L : $?>> - $1,>>> : $?4,>>>

Xbl $8,>>> hfiilrleal ($?9,>>> - $?4,>>>) fs hul tg; $?,>>> uehlrvoculh fevletgrfls sgch tbfs tb fs ylor, ylor, $4>> gvlrvoculh gtblr aurrlet osslts uslh tbfs ylor, $1,>>> uehlrvoculh lqufpjlet wftb o cfil gi 4> ylors, oeh  $4>> gvlrvoculh egtls poyodcl hul fe < ylors. •

•

•

•

$>> $>> 5  5 1>%(?9,>>>) 5 1>%(?4,>>>) $>> 5 $>>  5 $8,2>> 5 $1,9>> © ^lorsge Lhuaotfge, Fea. pudcfsbfe` os ^rletfal Bocc© ^lorsge Lhuaotfge, Fea.

4-?2

 pudcfsbfe` os ^rletfal Bocc Bocc

 

Oaqufsftfge Qtgam  Ot oaqufsftfge, ^oyelgi poysQcgoe $4,>>> aosb oeh fssuls agjjge stgam wftb o iofr vocul gi $1,>>> oeh por vocul gi $4,>>>. ^oyel ocsg poys $ tg rl`fstlr tbl slaurftfls oeh $?>> fe agesuctfe` ills. Fevlstjlet fe Qcgoe Aosb

>>

4,>>>

Agjjge stgam, ot por Ohhftfgeoc pofh fe aopftoc Ohhftfgeoc pofh fe aopftoc Fevlstjlet lxplesl Aosb © ^lorsge Lhuaotfge, Fea. pudcfsbfe` os ^rletfal Bocc© ^lorsge Lhuaotfge, Fea.

 

4,>>> ?,>>> ?>> ? 4-?6

 pudcfsbfe` os ^rletfal Bocc Bocc

 

Agst/Dggm Agst/Dg gm Yocul Ossf`ejl Ossf`ejlet et Agst gi oaqufsftfge Clss 1>% dggm vocul : 1>%(?4,>>>) Lxalss gi agst gvlr dggm vocul Ossf`elh tg; Fevletgrfls 1>%(+?,>>>) Gtblr aurr au rr.. ossl osslts ts 1>%(-4>>) Lqufpjlet 1>%(+1,>>>) Egtl poyodcl 1>%(+4>>) @gghwfcc (tg docoeal) Xgtoc

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

Ojguet Ojgrtfzotfge $1>> ?st ylor (9>) ?st ylor 6> 9> > 4 yy lolo rsrs 4>> Egel $?,8>>

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4 4>

 

Hfvfhlehs oeh Feagjl ^oyel rlalfvls $1>> hfvfhlehs irgj Qcgoe. Aosb Fevlstjlet fe Qcgoe

1>>

 

1>>

Qcgoe rlpgrts elt feagjl gi $6>>. ^oyel wfcc rlag`efzl fts sborl (1>%) gi Qcgoe's feagjl, dut wfcc ohkust ft igr ojgrtfzotfge gi tbl hfiilrleals dltwlle dggm oeh iofr voculs.

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4 4?

 

 

Ojgrtfzotfge oeh Fevlstjlet Feagjl Agst/dggm vocul hfiilrleals; Fevletgrfls Gtblr aurr. Osslts Lqufpjlet  Egtl poyodcl @gghwfcc Xgtoc

Feftfoc ojguet

?st ylor ojgrt.

\eojgrtfzlh lxalss ot ylor-leh

$1>> (9>)

($1>>) 9>

$> >

6>> 9>

(8 $?,8>>

> ($460)

4>> $?,?>1

Fevlstjlet feagjl fs 1>% gi Qcgoe's elt feagjl ‑ ojgrtfzotfge 1>%($1,>>>) ‑ $460 : $9>1.

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4 44

 

Vlor-leh Letry & Docoeal Tlagrh tbl fevlstjlet feagjl

Fevlstjlet fe Qcgoe

9>1

Feagjl irgj Qcgoe

 

9>1

Xbl lehfe` docoeal fe tbl fevlstjlet oaaguet fs; Agst ‑ hfvfhlehs + fevlstjlet feagjl >> ‑ 1>> + 9>1 : 1.

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4-41

 

Jgrl ge Agst/Dg Agst/Dggm gm Y Yocul ocul Ossf`ejlet •

Ge oaqufsftfge hotl, agjporl; Agst gi oaqufsftfge,  ‑  ‑

Dggm vocul gi elt osslts, oeh Iofr vocul gi fhletfifodcl elt osslts Agst gi tbl fevlstjlet feacuhls aosb pofh, iofr vocul gi slaurftfls fssulh, oeh hldt ossujlh. Xbl dggm vocul gi tbl fevlstll's elt osslts : osslts ‑ cfodfcftfls, gr : stgambgchlrs' lqufty  ‑

•

•

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Iofr Yoculs \slh fe Ossf`ejlet •

Fhletfifodcl elt osslts feacuhl occ tbl fevlstll's osslts oeh cfodfcftfls, wbltblr rlagrhlh gr egt  ‑

Iofr vocul gi rlslorab fe prg`rlss Iofr vocul gi agetfe`let cfodfcftfls Iofr vocul gi uerlagrhlh potlets  Lxalptfge; usl dggm vocul vocul igr plesfges oeh hlilrrlh toxls. Fi agst 5 iofr vocul, `gghwfcc lxfsts. Fi agst 3 iofr vocul, o dor`ofe purabosl lxfsts.  ‑  ‑

•

• •

4-48

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4-4<

 

Dor`ofe ^ur ^urabosl abosl Pble tbl oaqufsftfge agst fs clss tboe tbl iofr vocul gi tbl fhletfifodcl elt osslts, o `ofe fs rlag`efzlh ge tbl oaqufsftfge. rlag`efzlh Xbl fevlstjlet fs rlagrhlh ot tbl iofr vocul gi tbl fhletfifodcl elt osslts

Fevlstjlet fe ODA Aosb, AQ, O^FA @ofe ge dor`ofe purabosl

xxx

  xxx

xxx

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4-49

 

Fetlrfj Oaqufsftfges Dggm vocul gi elt osslts : DY lqufty. Fi lqufty fs `fvle os dl`feefe` gi ylor, ohh aurrlet lorefe`s oeh hlhuat hfvfhlehs tg hotl. Ojgrtfzotfge igr ifrst, portfoc, ylor; Xoml iucc ojgrtfzotfge igr fevletgry oeh gtblr aurrlet aurr let osslts hfspgslh gi dy ylor-leh. Xoml portfoc ylor's ojgrtfzotfge igr lqufpjlet, lqufpjlet, dufchfe`s, oeh hldt tg dl wrfttle gii gvlr juctfpcl ylors.  ‑

 ‑

Tlagrh hfvfhlehs fi oitlr tbl oaqufsftfge hotl.

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4-40

   

Oaqufsftfge fe Qto`ls Ocsg aocclh o stlp-dy-stlp oaqufsftfge. • •

Iofr vocul (agst) jltbgh lqufty jltbgh Tltrgoatfvl ohkustjlet Fevlstll's `rgwtb fe rltofelh lorefe`s fs Lxalss gi feagjl gvlr hfvfhlehs hlacorlh Fevlstjlet oaaguet hlsfrlh docoeal usfe` lqufty  ‑

•

 ‑

•

jltbgh : grf`feoc agst + sborl gi `rgwtb fe rltofelh lorefe`s ‑ ojgrtfzotfge, fi oey Fevlstjlet fe RV[ Tltofelh lorefe`s

xxx

 

xxx

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4-42

 

Qocl gi Lqufty Fevlstjlet •

•

Qocl gi fevlstjlet tbot rlsucts fe o coam gi sf`efifaoet feiculeal gvlr tbl fevlstll Lqufty jltbgh iofr vocul (agst) jltbgh ^rgsplatfvl trlotjlet Igr tbl socl Tlhual tbl fevlstjlet oaaguet igr o prgpgrtfgeotl sborl gi tbl stgam sgch Tlagrh o `ofe gr cgss ge tbl socl Oppcy tbl iofr vocul (agst) jltbgh tg rljofefe`  ‑

•

 ‑

 ‑

•

fevlstjlet

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4-46

 

Qtgam ^uraboslh irgj Fevlstll  Fi stgam fs puraboslh puraboslh ir irgj gj gch sbor sborlbgchlrs, lbgchlrs, tbl  plraleto`l  plr aleto`l gwelrsbfp fs doslh ge tbl sbor sborls ls

• •

•

gutstoehfe` oeh tbl fevlstll's lqufty fs egt aboe`lh. Fi oaqufrlh hfrlatcy irgj tbl fevlstll; ^lraleto`l oaqufrlh : sborls oaqufrlh / (sborls oaqufrlh + prlvfguscy gutstoehfe` sborls) Fevlstll's elw stgambgchlrs' lqufty : ^rl ^rlvfgus vfgus lqufty + vocul rlalfvlh igr elw sborls

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4-1>

 

Fevlstll wftb ^rlilrrlh Qtgam  Agjporl agst gi oaqufsftfge tg tbl dggm vocul gi tbl •

•

•

agjjge stgam. : Xgtoc Xgtoc lqufty ‑ dggm vocul gi prlilrrlh prlilrrlh stgam * * DY gi ^Q : aocc vocul + hfvfhlehs hfvfhlehs fe orrlors orrlors Hfvfhlehs rlalfvlh wfcc dl o pgrtfge gi tbl hfvfhlehs tg agjjge sborlbgchlrs : tgtoc hfvfhlehs ‑ aurrlet ^Q hfvfhlehs Fevlstjlet feagjl fs doslh ge feagjl ovofcodcl tg agjjge sborlbgchlrs : fevlstll elt feagjl ‑ ^Q hfvfhlehs** hfvfhlehs** **hfvfhlehs  ^rli.  ^r li. Hfv. Hfv.hlacorlh : aurrlet aurrletfi hfvfhleh fi aujucotfvl, aujucotfvl, gr egeaujucotfvl.

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Qplafoc Tlpgrtfe` Fssuls •

Fi jotlrfoc, tbl fevlstgr agetfeuls slporotl rlpgrtfe` gi lxtrogrhfeory ftljs oeh/gr hfsagetfeulh gplrotfges gi tbl fevlstll Feagjl irgj Fevlstll fs doslh ge feagjl dligrl hfsagetfeulh gplrotfges gr lxtrogrhfeory ftljs Gptfgeoccy, tbl fevlstgr joy rlpgrt fts lqufty  IOQD OQD fevlstjlets ot iofr jormlt vocul, I Qtotljlet Egs. ?