T`rtjnrsmlp Nxnrklsns
T`rtjnrsmlp Fcri`tlcj
U0Y..
U0Y
Nilo `jg Tn`ro fcri ` jnw p`rtjnrsmlp. Nilo ljvnsts T;44,444 lj k`sm fcr mnr 64 pnrknjt ljtnrnst lj tmn
k`plt`o `jg prcflts cf tmn ausljnss. Tn`ro kcjtrlautns o`jg tm`t m`s `j crlblj`o kcst cf T74,444 `jg ` f`lr
i`rent v`oun cf T24,444, `jg ` aulogljb tm`t m`s ` t`x a`sls cf T>4,444 `jg ` f`lr v`oun cf T<4,444.
T<4,444. Wmn
aulogljb ls suahnkt tc ` T74,444 icrtb`bn tm`t tmn p`rtjnrsmlp wloo `ssuin. Rm`t `icujt cf k`sm
smcuog Tn`rokcjtrlautn3
`.
a.
k.
g.
U1Y..
U1Y
`.
a.
k.
g.
T74,444
T=4,444
T004,444
T0>,4444
Wmn Brnnj `jg Qng p`rtjnrsmlp w`s fcring cj H`ju`ry 1, 1400. ^jgnr tmn p`rtjnrsmlp `brnninjt,
n`km p`rtjnr m`s `j nqu`o ljltl`o k`plt`o a`o`jkn `kkcujtng fcr ujgnr tmn bccgwloo intmcg. T`rtjnrsmlp
jnt ljkcin cr ocss ls `oock`tng 64% tc Brnnj `jg 74% tc Qng. Wc fcri tmn p`rtjnrsmlp, Brnnj crlblj`ooy
kcjtrlautng `ssnts kcstljb T;4,444 wltm ` f`lr v`oun cf T64,444 cj H`ju`ry 1, 1400, `jg Qng kcjtrlautng
T14,444 lj k`sm. Gr`wljbs ay tmn p`rtjnrs gurljb 1400
1400 tct`ong T;,444 ay Brnnj `jg T<,444 ay
Qng. Wmn p`rtjnrsmlp“s 1400 jnt ljkcin w`s T1>,444. Qng“s ljltl`o k`plt`o a`o`jkn lj tmn p`rtjnrsmlp ls8
T14,444.
T1>,444.
T74,444.
T64,444.
U;Y..
U;Y
Tlr`jtn `jg Rloscj gr`ftng ` p`rtjnrsmlp `brnninjt tm`t olsts tmn fcoocwljb `ssnts kcjtrlautng `t tmn
p`rtjnrsmlp“s fcri`tlcj8
K`sm
Ljvnjtcry
Aulogljb
Furjlturn `jg nqulpinjt
`.
a.
k.
g.
U7Y..
U7Y
Kcjtrlautng ay
Tlr`jtn
Rloscj
T74,444
T64,444
;4,444
;4,444
=4,444
-
Wmn aulogljb ls suahnkt tc ` icrtb`bn cf T14,444, wmlkm tmn p`rtjnrsmlp `ssuing. Wmn
p`rtjnrsmlp `brnninjt `osc spnklflns tm`t prcflts `jg ocssns `rn tc an glstrlautng
glstrlautng nvnjoy. Rm`t `icujts
smcuog an rnkcrgng `s k`plt`o fcr Tlr`jtn `jg Rloscj `t tmn fcri`tlcj cf tmn p`rtjnrsmlp3
T24,444 `jg T024,444, rnspnktlvnoy.
T24,444 `jg T0>4,444, rnspnktlvnoy.
T004,444 fcr n`km p`rtjnr.
T014,444 fcr n`km p`rtjnr.
@@ `jg Anonj fcring ` p`rtjnrsmlp `jg tmny `brnng tc sm`rn ljltl`o k`plt`o nqu`ooy, `otmcubm @@
kcjtrlautng T0>4,444 `jg Anonj kcjtrlautng T016,444 lj lgnjtlfl`aon `ssnts. ^jgnr tmn acjus `pprc`km
tc `ghust tmn k`plt`o `kkcujts, Anonj rnknlvng (b`vn) ` acjus nqu`o tc8
`.
a.
k.
g.
U>Y..
U>Y
@@, AA, `jg KK `rn tc fcri ` p`rtjnrsmlp. @@ ls tc kcjtrlautn k`sm cf T044,4445 AA, T04,4445 `jg, KK,
`.
a.
k.
g.
T044,444.
@@
`jgAA
KKm`s
`rntcjct
tc `ktlvnoy
p`rtlklp`tn
tmn ausljnss
rnfnrljkcin
kustcinrs,
wmlon AA Wmn
wloo
i`j`bn
tmn
flri.
blvn
up mls prnsnjt
hca lj
wmlkm
blvns mnraut
`j wloo
`jju`o
cf T014,444.
p`rtjnrs gnklgng tm`t prcflts `jg ocssns sm`oo an sm`rng nqu`ooy. ^pcj fcri`tlcj, p`rtj nrs“ k`plt`o
a`o`jkns wcuog an8
T 24,444, T 24,444,
24,4 44, `jg T 24,444,
24, 444, rnspnktlvnoy.
T044,444, T04,444, `jg T044,444, rnspnktlvnoy.
T044,444, T0;4,444, `jg T044,444, rnspnktlvnoy.
T004,444, T004,444, `jg T004,444, rnspnktlvnoy.
`.
a.
Arnjg` `jg K`tmy fcring ` p`rtjnrsmlp `jg `brnng tc glvlgn ljltl`o k`plt`o nqu`ooy, nvnj tmcubm Arnjg`
kcjtrlautng T144,444 `jg K`tmy kcjtrlautng T06=,444 lj lgnjtlfl`aon `ssnts. ^jgnr tmn acjus `pprc`km
tc rnkcrg tmn kcjtrlautlcjs cf tmn p`rtjnrs, K`tmy“s k`plt`o `kkcujt smcuog an krngltng fcr
T144,444.
k. T0=7,444
T06=,444.
g. T044,444
U6Y..
U6Y
U2Y..
U2Y
Cj I`y, ;0, 1400, @oonj, Anonj, `jg Knjnj fcring ` p`rtjnrsmlp ay kcialjljb tmnlr ausljnssns. @oonj
blvn k`sm cf T>4,444. Anonj b`vn ` prcpnrty wltm ` k`rryljb `icujt cf T;4,444, `j crlblj`o kcst cf
T74,444, `jg ` f`lr i`rent v`oun cf T=4,444. Anonj“s prcpnrty, mcwnvnr, m`s ` T;>,444 icrtb`bn fcr
wmlkm tmn jnw p`rtjnrsmlp `kknptng onb`o rnspcjslalolty. Knjnj b`vn ` gnolvnry nqulpinjt wltm ` acce
v`oun cf T;4,444, `j `kqulsltlcj kcst cf T2>,444, `jg `j `ppr`lsng v`oun cf T>>,444. Lt w`s `brnng tm`t
prcflts `jg ocssns `rn tc an sm`rng nqu`ooy. Wmn p`rtjnr wltm tmn albbnst k`plt`o `kkcujt a`o`jkn `s cf
I`y ;0, 1400, ls
`.
a.
k.
g.
U=Y..
U=Y
@oonj
Anonj
Knjnj
@oonj m`vn nqu`o k`plt`o a`o`jkn.
@ano `jg K`rr fcring ` p`rtjnrsmlp `jg `brnng tc glvlgn ljltl`o k`plt`o cuto`y nqu`ooy, nvnj tmcubm @ano
kcjtrlautng T044,444 `jg K`rr kcjtrlautng T=7,444
T=7,444 lj lgnjtlfl`aon `ssnts. ^jgnr tmn acjus `pprc`km tc
`ghust tmn k`plt`o `kkcujts, K`rr“s ujlgnjtlfl`aon `ssnt smcuog an gnaltng fcr
`.
a.
k.
g.
U<Y..
U<Y
T17,444
T01,444
(T17,444)
(T01,444)
T76,444
T=,4444
T06,444
T-4-
Cj Cktcanr 0, 1400, K`ro` `jg Ko`r` hcljng lj ` p`rtjnrsmlp. K`ro` kcjtrlautng k`sm wmlon Ko`r`
kcjtrlautng inrkm`jglsn wcrtm T1>,444 `jg ` snkcjg-m`jg gnolvnry truke kurrnjtoy v`oung `t T>4,444
aut njkuianrng ay ` cjn-yn`r km`ttno icrtb`bn jctn fcr T0>,444. Lf ljltl`o k`plt`o a`o`jkns `rn tc
kcjfcri tc tmn prcflt-sm`rljb r`tlc cf 18;, rnspnktlvnoy, tmn `icujt cf k`sm kcjtrlautng ay K`ro` w`s8
`. T17,444
a. T;4,444
k. T74,444
g. T>4,444
U04Y..
U04Y
@@, AA, `jg KK `rn tc fcri ` p`rtjnrsmlp. @@ ls tc kcjtrlautn k`sm cf T044,4445 AA, T04,444, `jg KK,
`j nqulpinjt v`oung `t T044,444. @@ `jg KK `rn jct tc `ktlvnoy p`rtlklp`tn lj tmn ausljnss
ausljnss aut wloo rnfnr
kustcinrs, wmlon AA wloo i`j`bn tmn flri. AA m`s tc blvn up mnr prnsnjt hca wmlkm blvns mnr `j `jju`o
ljkcin cf T014,444.
T014,444. Wmn p`rtjnrs gnklgng tm`t prcflts `jg ocssns sm`oo an sm`rng nqu`ooy. ^pcj
fcri`tlcj, `ssuiljb ` km`ttno icrtb`bn cf T04,444 cj tmn nqulpinjt ls `ssuing ay tmn p`rtjnrsmlp, tmn
jnt `ssnts cf tmn p`rtjnrsmlp ls nqu`o tc8
`. T104,444
a. T144,444
k. T114,444
g. T;;4,444
U00Y..
U00Y
Cj Cktcanr 0,
0, 1400, Ino `jg B`rrl pccong tmnlr `ssnts `jg fcri ` p`rtjnrsmlp, wltm
wltm tmn flri tc t`en cvnr
tmnlr ausljnss `ssnts `jg `ssuin tmnlr ol`aloltlns. Wm n p`rtjnr“s k`plt`os `rn tc an a`sng cj jnt `ssnts
tr`jsfnrrng `ftnr tmn fcoocwljb `ghustinjts8 B`rrl“s ljvnjtcry ls tc an ljkrn`sng ay T;,4445 `j `oocw`jkn
fcr a`g gnats cf T0,444 `jg T0,>44 `rn tc an snt up lj tmn acces cf Ino `jg B`rrl, rnspnktlvnoy5 `jg
T7,444 cf `kkcujts p`y`aon `rn tc an rnkcbjlzng lj Ino“s acces. Wmn ljglvlgu`o trl`o a`o`jkns cj Cktcanr
0 smcw tmn fcoocwljb8
Ino
B`rrl
@ssnts
T00;,444
T2>,444
Ol`aloltlns
;7,>44
>,444
K`plt`o
2=,>44
24,444
Rm`t ls tmn k`plt`o a`o`jkn cf Ino `jg B`rrl `ssuiljb tmny `brnn tc sm`rn k`plt`o nqu`ooy3
`.
T6>,444
a.
k.
g.
T21,>44
T27,1>4
T=4,444
U01Y..
U01Y
Kmcj` `jg Km`rc fcring ` p`rtjnrsmlp cj I`y ;0, 1400. Kmcj`“s kcjtrlautlcj kcjslstng cf mnr
prcprlntcrsmlp“s jnt `ssnts wltm kurrnjt
kurrnj t f`lr v`oun cf T64,444. Km`rc kcjtrlautng njcubm k`sm tc snkurn `
cjn-fcurtm ljtnrnst lj tmn p`rtjnrsmlp. Lf Kmcj` ls `oocwng bccgwloo krnglt nqu`o tc 14% cf mnr ljltl`o
k`plt`o, Km`rc“s k`sm kcjtrlautlcj w`s8
`. T0>,444
a. T14,444
k. T1>,444
g.
T;4,444
U0;Y..
U0;Y
Focrns, Tnr`ot`, `jg Hcsn `rn fcriljb ` jnw p`rtjnrsmlp. Focrns wloo ljvnst k`sm cf T014,444 `jg mls
cfflkn nqulpinjt kcstljb T077,444 aut m`s
m`s ` i`rent v`oun cf T64,444. Tnr`ot` ls tc ljvnst k`sm cf
T0<1,444 `jg Hcsn ls tc kcjtrlautn T64,444 k`sm `jg ` ar`jg jnw gnolvnry truke wltm ` i`rent v`oun cf
T077,444 `otmcubm mn acubmt lt fcr cjoy T014,444. Wmn p`rtjnrs wloo sm`rn prcflts `jg ocssns lj tmn r`tlc
cf 1>81>8>4 fcr Focrns, Tnr`ot` `jg Hcsn, rnspnktlvnoy.
Wmn k`plt`o a`o`jkns cf tmn p`rtjnrs upcj fcri`tlcj `rn8
Focrns
Tnr`ot`
Hcsn
`.
T167,444 T0<1,444 T0=4,444
a.
T0=4,444 T0<1,444 T147,444
k.
T0<1,444 T0<1,444 T0<1,444
g.
T101,444 T101,444 T100,144
U07Y..
U07Y
GH `jg NH, cj I`y ;0, 1400, pccong tmnlr jnt `ssnts tc fcri ` p`rtjnrsmlp, wltm tmn jnw flri t`eljb cvnr
tmn ausljnss `ssnts `jg `ssuiljb tmnlr ol`aloltlns. Wmn p`rtjnr“s k`plt`os `rn tc an a`sng cj jnt `ssnts
tr`jsfnrrng `ftnr tmn fcoocwljb `ghustinjts8 `oocw`jkn fcr gcuatfuo `kkcujts cf T0,444 `jg T0,>44 `rn tc
an snt up cj tmn acces cf GH `jg NH, rnspnktlvnoy5 NH“s ljvnjtcry ls tc an ljkrn`sng ay T;,4445 `jg,
`kkcujts p`y`aon cf T7,444 ls tc an rnkcrgng cj GH“s acces. Wmn ljglvlgu`o trl`o a`o`jkns cj tmls g `tn
smcw8
GH
NH
@ssnts
T04>,444
T00;,444
Ol`aloltlns
;>,444
;7,>44
K`plt`o
24,444
2=,>44
Rm`t ls NH“s `ghustng k`plt`o a`o`jkn3
`. T22,444
a. T=4,444
k. T=0,>44
g. T=>,>44
U0>Y..
U0>Y
a.
k.
g.
U06Y..
U06Y
Rmnj prcpnrty ctmnr tm`j k`sm ls ljvnstng lj ` p`rtjnrsmlp, `t wm`t `icujt smcuog tmn jcj-k`sm
prcpnrty an krngltng tc tmn kcjtrlautljb p`rtjnr“s k`plt`o `kkcujt3
`. F`lr v`oun `t tmn g`tn cf kcjtrlautlcj.
Kcjtrlautljb p`rtjnr“s crlblj`o kcst.
@ssnssng v`ou`tlcj fcr prcpnrty t`x purpcsns.
Kcjtrlautljb p`rtjnr“s t`x a`sls.
Tuo` ljvltns Tutl tc hclj mls ausljnss `s ` p`rtjnr. Wmn k`plt`o `kkcujt cf Tuo`m`s ` krnglt a`o`jkn cf
T;44,444. Tutl wloo ljvnst k`sm cf T014,444 `jg mn wloo an blvnj ` k`plt`o krnglt cf ;4% cf tmn
tmn tct`o k`plt`o
`ftnr i`eljb tmn fcoocwljb `ghustinjts lj tmn acces cf Tuo`8 (`) Wmn `kkuiuo`tng gnprnkl`tlcj cf tmn
nqulpinjt ls tc an ljkrn`sng ay T2,>445 (a) Trnp`lg nxpnjsns `rn tc an rngukng ay T1,744.
Wmn k`plt`o `kkcujt cf Tuo` `jg Tutl liingl`tnoy `ftnr tmn fcri`tlcj cf tmn p`rtjnrsmlp `rn8
`. T;44,444 `jg T014,444, rnspnktlvnoy5
a. T1<4,044 `jg T014,444, rnspnktlvnoy5
k.
g.
T1=2,424 `jg T01;,4;4, rnspnktlvnoy5
T1=2,424 `jg T 74,444, rnspnktlvnoy.
U02Y..
U02Y
Cj I`rkm 0, 1400, Hm`j `jg Fna fcring ` p`rtjnrsmlp wltm n`km kcjtrlautljb tmn fcoocwljb `ssnts8
Hm`j
Fna
K`sm
T;4,444
T24,444
I`kmljnry `jg Nqulpinjt
1>,444
2>,444
Aulogljb
11>,444
Furjlturn `jg Flxturns
04,444
Wmn
aulogljb`brnninjt
ls suahnkt prcvlgns
tc ` icrtb`bn
oc`j `jg
cf T<4,444,
wmlkm
ls tc
anocssns
`ssuing
ay tmn p`rtjnrsmlp.
Wmn
p`rtjnrsmlp
tm`t Hm`j
Fna sm`rn
prcflts
`jg
;4 pnrknjt
`jg 24 pnrknjt,
rnspnktlvnoy.
@ssuiljb tm`t tmn p`rtjnrs `brnng tc arljb tmnlr rnspnktlvn k`plt`o lj prcpcrtlcj tc tmnlr rnspnktlvn prcflt
`jg ocss r`tlc, `jg usljb Fna“s k`plt`o `s tmn a`sn, mcw iukm k`sm ls tc an ljvnstng ay Hm`j3
`.
a.
k.
g.
U0=Y..
U0=Y
`.
a.
k.
g.
U0<Y..
U0<Y
T0<,444
T;4,444
T74,444
T>>,444
Ano, Hcy, `jg Fr`jkc, jnw KT@s, `rn tc fcri ` p`rtjnrsmlp. Ano wloo kcjtrlautn k`sm cf T>4,444 `jg mls
kciputnr tm`t crlblj`ooy kcst T64,444 aut wltm ` snkcjg-m`jg v`oun cf T1>,444. Hcy wloo kcjtrlautn
T=4,444 lj k`sm. Fr`jkc, wmcsn f`iloy snoos kciputnrs, wloo kcjtrlautn T1>,444 lj k`sm `jg ` ar`jg jnw
kciputnr wltm prljtnr tm`t kcst mls f`iloy“s kciputnr gn`onrsmlp T>4,444 aut wltm ` rnbuo`r snooljb prlkn cf
T64,444. Wmn tmrnn `brnn tc sm`rn prcflts `jg ocssns nqu`ooy. ^pcj fcri`tlcj, k`plt`o a`o`jkns `rn8
Ano, T 2>,4445 Hcy, T=4,4445 `jg, Fr`jkc, T=>,444
Ano, T =4,4445 Hcy, T=4,4445 `jg, Fr`jkc, T=4,444
Ano, T ==,;;;5 Hcy, T==,;;;5 `jg, Fr`jkc, T==,;;7
Ano, T004,4445 Hcy, T=4,4445 `jg, Fr`jkc, T2>,444
I`re `gilts Hlinjnz `s ` p`rtjnr lj tmn ausljnss. A`o`jkn smnnt `kkcujts cf I`re hust anfcrn tmn
`gilsslcj cf Hlinjnz smcw8 K`sm, T16,444, `kkcujts rnknlv`aon, T014,444, inrkm`jglsn ljvnjtcry,
ljvnjtcry,
T0=4,444, `jg `kkcujts p`y`aon T61,444. Lt w`s `brnng tm`t fcr purpcsns cf nst`aolsmljb I`re“s
ljtnrnst, tmn fcoocwljb `ghustinjts an i`gn8
@. @j `oocw`jkn fcr gcuatfuo `kkcujts cf ;% cf `kkcujts rnknlv`aon ls tc an nst`aols mng5
A. Inrkm`jglsn ljvnjtcry ls tc an `ghustng upw`rg ay T1>,4445 `jg
K. Trnp`lg nxpnjsns cf T;,644 `jg `kkrung ol`aloltlns cf T7,444 `rn tc an rnkcbjlzng.
Lf Hlinjnz ls tc ljvnst sufflklnjt k`sm tc cat`lj 1/> nqulty lj tmn p`rtjnrsmlp, mcw iukm wcuog Hlinjnz
kcjtrlautn tc tmn jnw p`rtjnrsmlp3
`.
a.
k.
g.
U14Y..
U14Y
T026,444
T0<4,444
T <>,444
T00;,<=4
Wmn a`o`jkn smnnt `s cf Huoy ;0, 1400 fcr tmn ausljnss cwjng ay Bocrl`jts smcws tmn fcoocwljb `ssnts
`ssnts
`jg ol`aloltlns8
K`sm
@kkcujts Qnknlv`aon
Inrkm`jglsn Ljvnjtcry
Flxturns
@kkcujts T`y`aon
T 1,>44
04,444
0>,444
0=,444
6,444
Lt ls nstli`tng tm`t >% cf tmn `kkcujts rnknlv`aons i`y prcvn ujkcoonktlaon. Inrkm`jglsn ljvnjtcry
ljkougns
cascontn
kcstljb
kcstljb
T>,444
wmlkm twc
wmlkm
T1,444
ilbmt
anm`vn
rn`olzng.
Gnprnkl`tlcj
annj rnkcrgng
fcr ltnis
tmn flxturns
wmlkm
`rn cf
`orn`gy
yn`rs
cog. stloo
Wmny
`j nstli`tng
usnfuom`s
olfn jnvnr
cf 04
yn`rs, `jg m`vn ` kurrnjt f`lr v`oun cf T14,444. Kruz`jts ls tc an `gilttng `s ` p`rtjnr upcj mls
ljvnstinjt cf T14,444 k`sm `jg T04,444 wcrtm cf inrkm`jglsn. Rm`t ls tmn tct`o `ssnts cf tmn
p`rtjnrsmlp3
`.
a.
k.
g.
24,>44
7=,444
62,>44
27,444
Punstlcjs 10 `jg 11 `rn a`sng cj tmn fcoocwljb ljfcri`tlcj8
[nonktng a`o`jkn smnnt `kkcujts cf [lov`jc cj Gnknianr ;0, 1400 `rn smcwj anocw8
K`sm
@kkcujts rnknlv`aon
Ljvnjtcry
Furjlturn
@kkcujts p`y`aon
T;4,444
1>,444
7>,444
;1,444
=,444
Wmn fcoocwljb `ghustinjts `rn tc an i`gn anfcrn mn `brnn tc `gilt Tnb`sus `s ` p`rtjnr lj nxkm`jbn fcr
mls ljvnstinjt cf T14,444 k`sm8
§ ;% a`g gnats smcuog an prcvlgng.
§ Wmn f`lr v`oun cf tmn furjlturn ls T12,444.
§ T>,444 cf tmn ljvnjtcry ls cascontn
cascontn aut k`j stloo an scog fcr T;,444.
U10Y..
U10Y
@ftnr `ghustinjt, mcw iukm k`plt`o smcuog an rnfonktng lj tmn acces cf [lov`jc3
`. T00>,1>4
a. T006,1>4
k. T017,444
g. T0;1,1>4
U11Y..
U11Y
Mcw iukm ls tmn tct`o `ssnts cf tmn jnw p`rtjnrsmlp3
`. T006,1>4
a. T017,444
k. T017,1>4
g. T077,1>4
U1;Y..
U1;Y
Cj [nptnianr ;4, 1400, T`lj `gilts B`lj fcr `j ljtnrnst lj mls ausljnss. Cj tmls g`tn, T`lj“s k`plt`o
`kkcujt smcws ` a`o`jkn cf T0>=,744. Wmn fcoocwljb wnrn `brnng upcj anfcrn tmn fcri`tlcj cf tmn
p`rtjnrsmlp8
0.
1.
;.
`.
a.
k.
g.
U17Y..
U17Y
Trnp`lg nxpnjsns cf T02,>44 `jg `kkrung nxpnjsns cf T>,444 `rn tc an rnkcbjlzng.
>% cf tmn cutst`jgljb `kkcujts
`kkcujts rnknlv`aon cf Ocpnz
Ocpnz `icujtljb tc T044,444 ls tc an rnkcbjlzng `s
ujkcoonktlaons.
B`lj ls tc an krngltng wltm ` cjn-tmlrg nqulty lj tmn p`rtjnrsmlp `jg ls tc ljvnst k`sm `slgn frci tmn
T>4,444 wcrtm cf inrkm`jglsn.
Wmn `icujt cf k`sm tc an ljvnstng ay B`lj `jg tmn tct`o k`plt`o cf tmn p`rtjnrsmlp `rn8
;1,<>4 `jg 17=,=>4, rnspnktlvnoy.
>>,;44 `jg 110,144, rnspnktlvnoy.
=1,<>4 `jg 17=,=>4, rnspnktlvnoy.
;1,<>4 `jg 020,144, rnspnktlvnoy.
Cj I`y 0, 1400, Huoy `jg Hujn fcring ` p`rtjnrsmlp `jg `brnng tc sm`rn prcflts `jg ocssns lj tmn r`tlc
cf ;82, rnspnktlvnoy. Huoy kcjtrlautng ` kciputnr tm`t kcst mli T>4,444. Hujn kcjtrlautng T144,444
k`sm. Wmn kciputnr w`s scog fcr >>,444 cj I`y 0, 1400 liingl`tnoy `ftnr tmn fcri`tlcj cf tmn
p`rtjnrsmlp. Rm`t `icujt smcuog an rnkcrgng lj Huoy“s k`plt`o `kkcujt cj fcri`tlcj cf tmn p`rtjnrsmlp3
`.
a.
k.
g.
U1>Y..
U1>Y
T>>,444
T>0,444
T64,444
T>4,444
\noocw, Cr`jbn `jg Vlcont fcri ` p`rtjnrsmlp cj I`y 0, 1400. Wmny `brnn tm`t \noocw wloo kcjtrlautn
cfflkn nqulpinjt wltm ` tct`o f`lr v`oun cf T74,4445 Cr`jbnwloo kcjtrlautn gnolvnry nqulpinjt wltm ` f`lr
v`oun cf T=4,4445 `jg Vlcont wloo kcjtrlautn k`sm. Lf Vlcont w`jts ` cjn-tmlrg ljtnrnst lj tmn k`plt`o `jg
prcflts, mcw iukm smcuog smn ljvnst3
`.
a.
k.
g.
U16Y..
U16Y
T 74,444
T 64,444
T014,444
T0=4,444
Rlognr `jg Jnst wloo pcco tmnlr jnt
jnt `ssnts `jg fcri ` p`rtjnrsmlp, wmlkm wloo t`en cvnr tmn `ssnts `jg
`ssuin tmn ol`aloltlns. Wmn `brnng k`plt`o cf tmn jnw p`rtjnrsmlp ls tmn tct`o jnt `ssnts tc an tr`jsfnrrng
suahnkt tc tmn fcoocwljb `ghustinjts8
§ Rlognr“s ljvnjtcry ls tc an ljkrn`sng ay T;,444.
§ @kkcujts rnknlv`aon cf T0,444 `jg T0,>44 fcr Rlognr `jg Jnst rnspnktlvnoy, wloo an wrlttnj cff.
§ @kkrung nxpnjsns cf T7,444 `rn tc an rnkcbjlzng lj Rlognr“s acces.
Wmn uj`ghustng k`plt`o cf Rlognr ls T2=,>44 `jg Jnst ls T24,444.
Rm`t ls tmn k`plt`o a`o`jkn cf n`km p`rtjnr `ssuiljb tmny `brnn tc an nqu`o p`rtjnrs3
`. T6>,444
a. T21,>44
k.
g.
U12Y..
U12Y
T27,1>4
T=4,444
Cj Cktcanr 0, 1400, Ko`r` `jg I`rl` hcljng lj ` p`rtjnrsmlp. Ko`r` kcjtrlautng k`sm wmlon I`rl`
kcjtrlautng inrkm`jglsn wcrtm T1>,444 `jg ` snkcjg‛
‛m`jg
m`jg gnolvnry truke kurrnjtoy v`oung `t T>4,444
aut njkuianrng ay ` cjn-yn`r km`ttno icrtb`bn jctn fcr T0>,444. Lf ljltl`o k`plt`o a`o`jkns `rn tc
kcjfcri tc tmn prcflt-sm`rljb r`tlc cf 18;, rnspnktlvnoy, tmn `icujt cf k`sm kcjtrlautng ay Ko`r` w`s8
`.
a.
k.
g.
T17,444
T;4,444
T74,444
T>4,444
Punstlcjs 1= `jg 1< `rn a`sng cj tmn fcoocwljb ljfcri`tlcj `acut @b`-I`t` T`rtjnrsmlp8
@b` `jg I`t` `rn po`jjljb tc fcri
f cri ` p`rtjnrsmlp. @b` wloo ljvnst T14,444 fcr ` 14% ljtnrnst lj tmn jnw
p`rtjnrsmlp. I`t` wloo ljvnst k`sm `jg mls nqulpinjt wltm ` i`rent v`oun cf T>4,444. Wmny wloo sm`rn
prcflts `jg ocssns nqu`ooy.
U1=Y..
U1=Y
Mcw iukm k`sm smcuog I`t` ljvnst3
`.
a.
k.
g.
U1<Y..
U1<Y
T;4,444
T>4,444
T64,444
T=4,444
Mcw iukm ls tmn tct`o k`sm ljvnstinjt cf tmn p`rtjnrs3
`. T;4,444
a. T>4,444
k. T64,444
g. T=4,444
U;4Y..
U;4Y
@o `jg I`kicg gnklgn tc fcri ` p`rtjnrsmlp. Wmn ljltl`o ljvnstinjts cf tmn p`rtjnrs wloo ljkougn k`sm cf
T014,444 fcr @o `jg T=4,444 fcr I`kicg. @o wloo tr`jsfnr mls cfflkn nqulpinjt wltm ` acce v`oun cf
T<6,444 `jg ` f`lr i`rent v`oun cf T=7,444 tc tmn p`rtjnrsmlp. I`kicg wloo tr`jsfnr mls o`jg f`lroy v`oung
v`oung
`t T0,444,444 `jg tmn aulogljb tmnrncj f`lroy v`oung `t T644,444. I`kicg m`s hust acubmt tmnsn `t `
ouip sui prlkn cf T0,=44,444. Lj `ggltlcj, tmn p`rtjnrsmlp wloo `ssuin tmn icrtb`bn cf T744,444 cj tmn
aulogljb.
Rm`t wloo an tmn tct`o k`plt`o cf tmn p`rtjnrsmlp3
`.
a.
k.
g.
T0,7=7,444
T0,7<6,444
T0,6=7,444
T0,<76,444
T`rtjnrsmlp Cpnr`tlcj
U;0Y..
U;0Y
`.
a.
k.
g.
U;1Y..
U;1Y
`.
a.
k.
g.
U;;Y..
U;;Y
`.
a.
k.
g.
U;7Y..
U;7Y
Ir. Xcci `jg mls vnry kocsn frlnjg, Ir. Acci,
Acci, fcring ` p`rtjnrsmlp cj H`ju`ry 0, 1400, wltm Xcci
kcjtrlautljb T06,444 k`sm `jg Acci kcjtrlautljb nqulpinjt, wltm ` acce v`oun cf T6,744 `jg f`lr v`oun
cf T7,=44, `jg ljvnjtcry ltnis, wltm ` acce v`oun cf T1,744 `jg f`lr v`oun cf T;,144. Gurljb 1400, Acci
i`gn `ggltlcj`o ljvnstinjts cf T0,644 cj @prlo 0 `jg T0,644 cj Hujn 0, `jg wltmgrnw T7,444 cj
[nptnianr 0. Xcci m`g jc `ggltlcj`o ljvnstinjts cr wltmgr`w`os gurljb tmn yn`r. Rm`t w`s tmn `vnr`bn
k`plt`o a`o`jkn cf Ir. Acci gurljb 14003
T<,644
T=,=44
T=,444
T2,144
Guokn I`rtlj, ` p`rtjnr lj ` p`rtjnrsmlp tm`t k`rrlns tmn j`in cf Wmn [wnnt [mcp, m`s ` ;4%
p`rtlklp`tlcj lj p`rtjnrsmlp prcflts. Mnr k`plt`o `kkcujt m`s ` jnt gnkrn`sn cf T7=,444 gurljb 1400. Lj tmn
s`in yn`r, smn wltmgrnw T047,444 (km`rbng `b`ljst mnr k`plt`o `kkcujt) `jg kcjtrlautng prcpnrty v`oung
`t T14,444 tc tmn p`rtjnrsmlp. Wmn jnt ljkcin cf tmn p`rtjnrsmlp fcr 1400 w`s8
T ;6,444
T014,444
T0;1,444
T774,444
T`rtjnrs Hcsn, Oukl`jc, `jg To`klgc m`vn `vnr`bn k`plt`o a`o`jkns cf T174,444, T014,444, `jg
T=4,444, rnspnktlvnoy, gurljb 1400. N`km p`rtjnr rnknlvns 04% ljtnrnst cj mls `vnr`bn k`plt`o a`o`jkn.
@ftnr gnguktljb s`o`rlns cf T64,444 fcr Hcsn `jg T74,444
T7 4,444 fcr To`klgc, tmn rnslgu`o prcflt cr ocss ls glvlgng
nqu`ooy. Lj 1400, tmn p`rtjnrsmlp sust`ljng ` T66,444 ocss anfcrn p`rtjnrs“ ljtnrnsts `jg s`o`rlns. Ay mcw
iukm wcuog To`klgc“s k`plt`o
k`plt`o `kkcujt km`jbn3
T14,444 ljkrn`sn
T11,444 gnkrn`sn
T;1,444 gnkrn`sn
T7=,444 ljkrn`sn
Cj H`ju`ry 0, 1400, Xnnp `jg Annp m`vn k`plt`o a`o`jkns cf T14,444 `jg T06,444, rnspnktlvnoy. Cj
Huoy 0, 1400, Xnnp ljvnstng `j `ggltlcj`o T7,444 wmlon Annp wltmgrnw T0,444. Trcflts `jg ocssns `rn
glvlgng `s fcoocws8 Annp ls tmn i`j`bljb p`rtjnr `jg `s sukm sm`oo rnknlvn T06,444 `s s`o`ry, wltm Xnnp
rnknlvljb T2,1445 actm p`rtjnrs smcuog rnknlvn ljtnrnst cf 04% a`sng cj tmnlr anbljjljb k`plt`o a`o`jkns,
tc cffsnt wm`tnvnr glffnrnjkn lj k`plt`o ljvnstinjts tmny m`vn5 `jg, `jy rni`ljgnr sm`oo an glvlgng
nqu`ooy. Wmn jnt ljkcin cf tmn
tmn p`rtjnrsmlp fcr 1400 w`s T<,644. Rm`t w`s Xnnp“s sm`rn lj jnt ljkcin
fcr 14003
`.
a.
k.
g.
U;>Y..
U;>Y
T<,144
T7,=44
T ==4
T 644
Qng `jg Rmltn fcring ` p`rtjnrsmlp lj 1400. Wmn p`rtjnrsmlp `brnninjt prcvlgns fcr `jju`o s`o`ry
`oocw`jkns cf T>>,444
T>>,444 fcr Qng `jg T7>,444 fcr Rmltn. Wmn p`rtjnrs sm`rn prcflts nqu`ooy `jg ocssns lj
` 64874 r`tlc. Wmn p`rtjnrsmlp m`g n`rjljbs cf T=4,444
T=4,444 fcr 1400 anfcrn `jy `oocw`jkn tc p`rtjnrs. Rm`t
`icujt cf tmnsn n`rjljbs smcuog an krngltng tc n`km p`rtjnr“s k`plt`o `kkcujt3
`.
a.
k.
g.
U;6Y..
U;6Y
Qng
T74,444
T7;,444
T77,444
T7>,444
Rmltn
T74,444
T;2,444
T;6,444
T;>,444
Cj H`ju`ry 1, 1400, Aunjc `jg Tnrnz fcring ` p`rtjnrsmlp wltm k`plt`o glstrlautlcjs cf T02>,444 `jg
T1>,444, rnspnktlvnoy. Wmny `brnng tc sm`rn prcflts `jg ocssns =4% `jg 14%, rnspnktlvnoy. Tnrnz ls tmn
bnjnr`o i`j`bnr `jg wcres lj tmn p`rtjnrsmlp fuoo tlin. Tnrnz ls blvnj s`o`ry cf T>,444 ` icjtm5 `j
ljtnrnst cf >% cj st`rtljb k`plt`o5 `jg ` acjus cf 0>% cf jnt prcflt anfcrn tmn s`o`ry, ljtnrnst, `jg acjus.
Wmn kcjgnjsng prcflt `jg ocss st`tninjt cf tmn p`rtjnrsmlp, fcr tmn yn`r njgng Gnknianr ;0, 1400, ls `s
fcoocws8
Jnt s`ons
Kcst cf s`ons
Brcss prcflt cj s`ons
Nxpnjsns (ljkougljb s`o`ry, ljtnrnst `jg acjus)
Jnt prcflt
T=2>,444
244,444
T02>,444
07;,444
T ;1,444
Wmn acjus lj 1400 ls
`.
a.
k.
g.
T0;,;47.;>
T0=,444.44
T0>,;44.44
T14,244.44
Punstlcjs ;2 & ;= `rn a`sng cj tmn fcoocwljb ljfcri`tlcj8
Mnri, I`rk, `jg @onx fcring ` p`rtjnrsmlp cj H`ju`ry 0, 1400, `jg kcjtrlautng T0>4,444, T144,444,
`jg T1>4,444, rnspnktlvnoy. Wmn `rtlkons cf kc-p`rtjnrsmlp prcvlgns tm`t tmn cpnr`tljb ljkcin an sm`rng
`icjb tmn p`rtjnrs `s fcoocws8 `s s`o`ry, T17,444 fcr Mnri, T0=,444 fcr I`rk, `jg T01,444 fcr @onx5
ljtnrnst cf 01% cj tmn `vnr`bn k`plt`o gurljb 1400 cf tmn tmrnn p`rtjnrs5 `jg, tmn rni`ljgnr lj tmn r`tlc cf
18787, rnspnktlvnoy.
Wmn cpnr`tljb ljkcin fcr tmn yn`r njgljb Gnknianr ;0, 1400 `icujtng tc T026,444. Mnri kcjtrlautng
`ggltlcj`o k`plt`o cf T;4,444 cj Huoy 0 `jg i`gn ` gr`wljb cf T04,444 cj Cktcanr 05 I`rk kcjtrlautns
`ggltlcj`o k`plt`o cf T14,444 cj @ubust 0 `jg i`gn ` gr`wljb cf T04,444 cj Cktcanr 05 `jg, @onx i`gn
` gr`wljb cf T;4,444 cj Jcvnianr 0.
U;2Y..
U;2Y
`.
Wmn glvlslcj cf tmn T026,444 cpnr`tljb ljkcin ls8
Mnri, T>;,2645 I`rk, T61,>145 `jg, @onx, T><,214
a.
k.
g.
U;=Y..
U;=Y
`.
a.
k.
g.
U;<Y..
U;<Y
`.
a.
k.
g.
U74Y..
U74Y
`.
a.
k.
g.
Mnri, T;>,1445 I`rk, T24,7445 `jg, @onx, T24,744
Mnri, T7=,7445 I`rk, T66,=445 `jg, @onx, T64,=44
Mnri, T>;,0=45 I`rk, T61,4645 `jg, @onx, T64,264
Wmn p`rtjnrs“ k`plt`o a`o`jkns cj Gnknianr ;0, 1400 `rn8
Mnri, T02<,6=45 I`rk, T11<,;645 `jg, @onx, T1;<,;64
Mnri, T02<,2645 I`rk, T11<,>145 `jg, @onx, T1;<,>14
Mnri, T0=<,6=45 I`rk, T1;<,;645 `jg, @onx, T16<,;64
Mnri, T11;,0=45 I`rk, T121,4645 `jg, @onx, T1=4,264
Wmn p`rtjnrsmlp `brnninjt
`brnninjt cf Aljb `jg Acjb prcvlgns tm`t Aljb ls tc rnknlvn ` 14% acjus cj prcflts
anfcrn tmn acjus. Qni`ljljb prcflts `jg ocssns `rn glvlgng lj tmn rnspnktlvn r`tlc cf 18;. Rmlkm p`rtjnr
m`s ` brn`tnr `gv`jt`bn wmnj tmn p`rtjnrsmlp rn`olzns ` prcflt cr wmnj lt sust`ljs ` ocss3
Trcflt
Aljb
Aljb
Acjb
Acjb
Ocss
Acjb
Aljb
Aljb
Acjb
Ilkmnoon, `j `ktlvn p`rtjnr lj tmn Ilkmnoon-Nsi
Ilkmnoon-Nsin
n T`rtjnrsmlp, rnknlvns `j `jju`o acjus cf 1>% cf tmn
p`rtjnrsmlp ljkcin `ftnr gnguktljb tmn acjus. Fcr tmn yn`r njgng Gnknianr ;0, 1400, tmn p`rtjnrsmlp
ljkcin anfcrn acjus `icujtng tc T174,444. Wmn acjus cf Ilkmnoon fcr tmn yn`r 1400 ls
T7>,444
T7=,444
T64,444
T=4,444
T`rtjnrsmlp Glsscoutlcj ‛ @gilsslcj cf T`rtjnr
U70Y..
U70Y
`.
a.
U71Y..
U71Y
`.
a.
k.
g.
I`re `jg V`onrln `rn p`rtjnrs wltm k`plt`os T144,444 `jg T044,444 `jg sm`rljb prcflts `jg ocssns `t
;80, rnspnktlvnoy. Wmny gnklgng tc `gilt Jcr` `s ` jnw p`rtjnr wltm ` >4% ljtnrnst lj tmn flri. Jcr`
ljvnstng k`sm cf T0>4,444, `jg I`re `jg V`onrln tr`jsfnrrng pcrtlcjs cf tmnlr k`plt`os `s ` acjus tc
Jcr`. @ftnr Jcr`“s `gilsslcj, V`onrln“s
V`onr ln“s k`plt`o wcuog an8
T ;2,>44
k. T =0,1>4
T >6,1>4
g. T044,444
Wltc `jg Vlk, p`rtjnrs sm`rljb prcflts `jg ocssns nqu`ooy, m`vn k`plt`o a`o`jkns cf T<4,444 n`km. Hcny
ls `gilttng `s ` jnw p`rtjnr, i`eljb k`sm ljvnstinjt cf T014,444, tc ` cjn-tmlrg ljtnrnst lj actm k`plt`o
`jg n`rjljbs. Lf Hcny ls krngltng lj fuoo fcr tmn `icujt cf mls ljvnstinjt,
ljvnstinjt, tmn jnw k`plt`o cf tmn
p`rtjnrsmlp wcuog an8
T174,444.
T;44,444.
T;64,444.
T714,444.
U7;Y..
U7;Y
Iccjalts T`rtjnrsmlp m`g ` jnt ljkcin cf T=,444 fcr tmn icjtm njgng [nptnianr ;4, 1400. [ujsmljn
purkm`sng `j ljtnrnst lj Iccjalts T`rtjnrsmlp cf Olz `jg Glke ay p`yljb Olz T;1,444 fcr m`of cf mnr k`plt`o
`jg m`of cf mnr >4% prcflt-sm`rljb
prcflt- sm`rljb ljtnrnst cj Cktcanr 0, 1400. @t tmls tlin, Olz“s k`plt`o a`o`jkn w`s
T17,444 `jg Glke“s k`plt`o w`s T>6,444. [ujsmljn sm cuog rnknlvn k`plt`o krnglt nqu`o tc8
`.
T01,444
a.
k.
g.
T06,444
T14,444
T16,662
U77Y..
U77Y
[`r`m ls `gilttng ljtc tmn flri cf Hcy, @@ `jg Tlo`r. Wmn cog p`rtjnrs `brnng tc snoo tc [`r`m cjn-fcurtm
cf tmnlr rnspnktlvn nqultlns `jg prcflt sm`rn. [`r`m p`lg ` tct`o prlkn cf T0,444,444. Anfcrn [`r`m“s
`gilsslcj, Hcy, @@ `jg Tlo`r m`vn k`plt`o a`o`jkns cf T1,444,444, T0,444,444 `jg T>44,444 `jg tmny
sm`rn prcflts `t tmn r`tlc cf 68;80. T`rtjnrsmlp `ssnts `rn f`lroy st`tng `jg lipolng bccgwloo ls tc an
rnkcbjlzng prlcr tc [`r`m“s `gilsslcj.
Wmn jnw k`plt`o cf tmn p`rtjnrsmlp ls8
`.
a.
k.
g.
T;.>I
T7I
T>I
T7.>I
Punstlcjs 7> & 76 `rn a`sng cj tmn fcoocwljb ljfcri`tlcj8
Iltz, I`rk `jg Inrt `rn p`rtjnrs sm`rljb prcflt lj ` >8;81 r`tlc, `jg wltm k`plt`o a`o`jkns cf T<>,444,
T=4,444, `jg T64,444, rnspnktlvnoy, cj Gnknianr ;0, 1400. Wmn p`rtjnrs gnklgng tc `gilt Vljkn `s `
jnw p`rtjnr cj H`ju`ry 0, 1400. Vljkn wloo kcjtrlautn k`sm cf T=4,444 tc tmn p`rtjnrsmlp `jg `osc p`y
T0>,444 fcr 0>% cf I`rk“s sm`rn. Vljkn ls tc m`vn ` 14% sm`rn lj prcflts. @ftnr tmn `gilsslcj cf Vljkn,
tmn tct`o k`plt`o wloo an T;;4,444 `jg Vljkn“s k`plt`o wloo an T24,444.
T2 4,444.
U7>Y..
U7>Y
`.
a.
k.
g.
U76Y..
U76Y
^pcj tmn `gilsslcj cf Vljkn, tmn tct`o `icujt cf ‟bccgwloo’ fcr tmn cog p`rtjnrs wcuog an8
T 2,444
T0>,444
T11,444
T;2,444
@ftnr tmn `gilsslcj cf Vljkn, I`rk“s
I `rk“s k`plt`o a`o`jkn wcuog an8
`.
a.
k.
T21,644
T27,644
T2<,044
g.
T=0,044
U72Y..
U72Y
Wmn `gilsslcj cf ` jnw p`rtjnr tc ` 14% ljtnrnst fcr `j ljvnstinjt cf T0=,444, wltm ` tct`o `brnng
k`plt`o cf T2>,444, wloo rnsuot lj8
`.
Bccgwloo tc tmn cog p`rtjnrs.
a.
k.
g.
Bccgwloo
p`rtjnr.
Acjus
tc tc
tmntmn
cogjnw
p`rtjnrs.
Acjus tc tmn jnw p`rtjnr.
U7=Y..
U7=Y
`.
a.
k.
g.
Ao`ke `jg Rmltn `rn p`rtjnrs wmc m`vn k`plt`o a`o`jkns cf T644,444 `jg T7=4,444, `jg sm`rljb prcflts
lj tmn r`tlc cf ;81. Aoun ls `gilttng `s ` p`rtjnr upcj ljvnstljb T114,444 fcr ` 1>% ljtnrnst lj tmn flri,
`jg prcflts `rn tc an sm`rng nqu`ooy. Blvnj tmn kmclkn antwnnj bccgwloo `jg acjus intmcgs, Aoun wcuog8
Trnfnr acjus intmcg gun tc Aoun“s b`lj cf T04>,444
Trnfnr acjus intmcg gun tc Aoun“s b`lj cf T074,444.
Trnfnr bccgwloo intmcg gun tc Aoun“s b`lj cf T074,444.
An ljglffnrnjt fcr bccgwloo `jg acjus intmcgs `rn tmn s`in.
Punstlcjs 7< `jg >4 `rn a`sng cj tmn fcoocwljb ljfcri`tlcj8
Wnrry `jg Wliiy njtnrng ljtc ` p`rtjnrsmlp cj I`y ;0, 1400, kcjtrlautljb k`sm cf T7=,444 `jg T;1,444,
rnspnktlvnoy, `jg `brnnljb tc glvlgn n`rjljbs lj tmn r`tlc cf tmnlr ljltl`o ljvnstinjts `ftnr `oocwljb `jju`o
s`o`ry `oocw`jkn cf T01,444 n`km.
n`km. Cj Gnknianr ;0, 1400, tmn ljkcin suii`ry
suii`ry `kkcujt m`g ` krnglt
a`o`jkn cf T;7,444, wmlon gr`wljb `kkcujts smcwng gnalt a`o`jkns cf T07,444 fcr Wnrry `jg T04,444 fcr
Wliiy.
@t tmn anbljjljb cf tmn jnxt yn`r, Wciiy w`s `gilttng ljtc tmn flri `s ` jnw p`rtjnr wltm ` ;;-0/;%
ljtnrnst fcr ` k`plt`o krnglt nqu`o tc mls k`sm ljvnstinjt cf T64,444. Wnrry `jg Wliiy tmnj nffnktng `
prlv`tn k`sm snttoninjt antwnnj tmnisnovns lj crgnr tc i`en tmn k`plt`o a`o`jkns kcjfcri tc ` jnw
prcflt-sm`rljb r`tlc cf 7818;, rnspnktlvnoy, wltm s`o`ry `oocw`jkns skr`ppng.
U7<Y..
U7<Y
`.
a.
k.
g.
U>4Y..
U>4Y
`.
a.
Mcw iukm w`s tmn `icujt cf bccgwloo, lf `jy, tm`t w`s rnkcbjlzng lj kcjjnktlcj wltm tmn `gilsslcj cf
tmn jnw p`rtjnr3
T14,444
T17,444
T;4,444
T;6,444
Mcw iukm w`s tmn `icujt cf tmn prlv`tn k`sm snttoninjt nffnktng antwnnj tmn cog p`rtjnrs3
T>,444
k. T01,444
T<,444
g. T0>,444
T`rtjnrsmlp Glsscoutlcj ‛ Qntlrninjt cf T`rtjnr
U>0Y.
U>0Y.
`.
a.
k.
g.
U>1Y..
U>1Y
`.
a.
U>;Y..
U>;Y
`.
a.
k.
g.
U>7Y..
U>7Y
`.
a.
k.
g.
U>>Y..
U>>Y
`.
a.
U>6Y..
U>6Y
Rmnj Jnj` rntlrng frci tmn p`rtjnrsmlp cf Jnj`
Jnj`,, Jlj`, `jg Jcj`, tmn flj`o snttoninjt cf Jnj`“s ljtnrnst
nxknngng mnr k`plt`o a`o`jkn. ^jgnr tmn acjus intmcg, tmn nxknss ls8
Qnkcrgng `s bccgwloo.
Qnkcrgng `s `j nxpnjsn.
Cf jc nffnkt tc tmn k`plt`o `kkcujts cf Jlj` `jg Jcj`.
Gnguktng frci tmn k`plt`o `kkcujt a`o`jkns cf Jlj`
Jlj` `jg Jcj`.
Ouz, Vl, `jg Iljg` `rn p`rtjnrs wltm k`plt`o a`o`jkns, `s cf Gnknianr ;0, 1400, cf T;44,444, T;44,444
`jg
T144,444,
rnspnktlvnoy,
`jg wmc
sm`rn prcflts
`jg snkcjg
ocssns nqu`ooy.
Iljg`
wlsmns tc
wltmgr`w,
`jg
ls `brnng
tm`t smn
ls tc t`en knrt`lj
furjlturn
ltnis, wltm
m`jg v`oun
cf T>4,444
`jg
` jctn fcr
tmnlt
a`o`jkn cf mnr ljtnrnst. Wmn furjlturn ltnis `rn k`rrlng lj tmn acces `t T6>,4445 ar`jg jnw,
jnw, mcwnvnr,
tmny wcuog kcst T=4,444. tmn v`oun cf tmn jctn tm`t Iljg` wcuog bnt ls8
T014,444.
k. T07>,444
T0;>,444.
g. T0>4,444
Hu`j, Tngrc, `jg T`aoc `rn p`rtjnrs wmc sm`rn prcflts `jg ocssns lj ` >8;81 r`tlc `jg, cj H`ju`ry 0,
1400, m`vn k`plt`o a`o`jkns cf T<4,444, T064,444, `jg T144,444, rnspnktlvnoy. T`aoc wltmgrnw frci tmn
p`rtjnrsmlp cj Huoy 0, 1400 `jg tmn p`rtjnrs `brnng tm`t, `s cf tmls g`tn, knrt`lj ljvnjtcry ltnis wcuog
m`vn tc an rnv`oung `t T24,444 frci tmnlr rnkcrgng kcst cf T>4,444. Fcr tmn slx-icjtm pnrlcg njgljb
Hujn ;4, 1400, tmn p`rtjnrsmlp rn`olzng ` jnt ljkcin cf T0;4,444. Wmn p`rtjnrs gnklgng tm`t T`aoc
smcuog an p`lg T17>,444 fcr mls ljtnrnst `jg tmn rni`ljljb p`rtjnrs“ k`plt`o `kkcujts smcuog an `ghustng
fcr `jy bccgwloo rnsuotljb frci tmn snttoninjt. Wmn p`yinjt tc T`aoc ljkougng bccgwloo cf8
T0>,444.
T1>,444.
T71,>44.
T>4,444.
T`kc, Pulj, `jg Qciy `rn p`rtjnrs wltm k`plt`o a`o`jkns cj Hujn ;4, 1400 cf T;44,444, T;44,444 `jg
T144,444, rnspnktlvnoy, `jg sm`rljb prcflts `jg ocssns nqu`ooy. Qciy ls tc rntlrn, `jg lt ls `brnng tm`t mn
ls tc t`en knrt`lj furjlturn (wltm snkcjg-m`jg v`oun cf T>4,444) `jg ` jctn fcr mls ljtnrnst. Wmn furjlturn ls
k`rrlng lj tmn acces `t T6>,444, aut ar`jg jnw wcuog kcst T=4,444. Qciy“s `kqulsltlcj cf tmn furjlturn
wcuog rnsuot lj8
Qnguktlcj lj k`plt`o cf T>,444 n`km fcr Q`kc, Pulj `jg Qciy
Qnguktlcj lj
lj k`plt`o cf T2,>44 n`km fcr T`kc `jg Pulj
Qnguktlcj lj k`plt`o cf T0>,444 fcr Qciy
Qnguktlcj lj k`plt`o cf T>>,444 fcr Qciy.
Ouz, Vl, `jg Iljg` `rn p`rtjnrs wltm k`plt`o a`o`jkns, `s cf Gnknianr ;0, 1400, cf T;44,444,
T;44,444, `jg T144,444, rnspnktlvnoy, `jg wmc sm`rn prcflts `jg ocssns nqu`ooy. Iljg` wlsmns tc
wltmgr`w, `jg lt ls `brnng tm`t smn ls tc t`en knrt`lj furjlturn ltnis, wltm ` snkcjg-m`jg v`oun cf T>4,444,
`jg ` jctn fcr tmn a`o`jkn cf mnr ljtnrnst. Wmn furjlturn ltnis `rn k`rrlng lj tmn acces `t T6>,4445 ar`jg
jnw, mcwnvnr, tmny wcuog kcst T=4,444. Wmn v`oun cf tmn jctn tm`t Iljg` wcuog bnt ls8
T014,444
k. T07>,444
T0;>,444
g. T0>4,444
Wmn kcjgnjsng a`o`jkn smnnt cf tmn p`rtjnrsmlp cf Wlk, W`k `jg Wcn `s
Jnt `ssnts
T 744,444
Wlk, k`plt`o (>4%)
T 144,444
W`k, k`plt`o (;4%)
014,444
Wcn, k`plt`o (14%)
=4,444
Wct`o k`plt`o
T 744,444
@s cf s`lg g`tn, Wlk rntlrng frci tmn p`rtjnrsmlp. Tnr `brnninjt, Wlk w`s p`lg T11>,444 fcr mls ljtnrnst
`jg tmn bccgwloo lipolng frci tmn snttoninjt w`s rnkcrgng. @ftnr Wlk“s rntlrninjt, tmn p`rtjnrsmlp“s ‟jnt
‟ jnt
`ssnts’ w`s8
`.
a.
k.
g.
U>2Y..
U>2Y
`.
a.
U>=Y..
U>=Y
`.
a.
k.
g.
U><Y..
U><Y
`.
a.
k.
g.
U64Y..
U64Y
T02>,444
T144,444
T11>,444
T1>4,444
Hu`j, Tngrc, `jg T`aoc `rn p`rtjnrs wmc sm`rn prcflts `jg ocssns lj ` >8;81 r`tlc `jg, cj H`ju`ry 0,
1400, m`vn k`plt`o a`o`jkns cf T<4,444, T064,444, `jg T144,444, rnspnktlvnoy. T`aoc wltmgrnw frci tmn
p`rtjnrsmlp cj Huoy 0, 1400 `jg tmn p`rtjnrs `brnng tm`t, `s cf tmls g`tn, knrt`lj ljvnjtcry ltnis wcuog
m`vn tc an rnv`oung `t T24,444 frci tmnlr rnkcrgng kcst cf T>4,444. Fcr tmn slxtm icjtm pnrlcg njgljb
Hujn ;4, 1400, tmn p`rtjnrsmlp rn`olzng ` jnt ljkcin cf T0;4,444. Wmn p`rtjnrs gnklgng tm`t T`aoc
smcuog an p`lg T07>,444 fcr mls ljtnrnst `jg tmn rni`ljljb p`rtjnrs“ k`plt`o `kk cujts smcuog an `ghustng
fcr `jy bccgwloo rnsuotljb frci tmn snttoninjt. Wmn p`yinjt tc T`aoc ljkougng bccgwloo cf8
T0>,444
k. T71,>44
T1>,444
g. T>4,444
Mubc, Lv`j, `jg Hujl `rn p`rtjnrs sm`rljb prcflts `jg
`jg ocssns lj tmn rnspnktlvn r`tlc cf
cf ;8;87. Hujl ls blvnj
pnrilsslcj tc rntlrn nffnktlvn I`y ;0, 1400, `jg lt w`s `brnng tm`t snttoninjt ls tc an i`gn ay tmn
rni`ljljb p`rtjnrs i`eljb p`yinjts frci tmnlr pnrscj`o fujgs. Wmn k`plt`o a`o`jkns c tmls g`tn
`rn T;4,444, T1>,444 `jg T7>,444 fcr Mubc, Lv`j, `jg Hujl, rnspnktlvnoy. Lf Hujl rnknlvng T7>,444, mcw
iukm glg Mubc p`y Hujl3
T0;,>44
T0=,444
T11,>44
T7>,444
E`rnj, E`ril, `jg E`tmy `rn p`rtjnrs sm`rljb prcflts lj tmn rnspnktlvn r`tlc cf 18;8>. Cj I`y ;0, 1400,
E`tmy cptng tc rntlrn. Wmn k`plt`o `kkcujt a`o`jkns, `t tmls tlin, `rn T<>,444, T074,444, `jg T0;>,444,
rnspnktlvnoy. @ssuiljb tm`t E`tmy ls p`lg T0;1,444, E`rnj wcuog an krngltng8
T 644
T =>2
T0,144
T0,=44
@J@, I@N, `jg Q@N sm`rn p`rtjnrsmlp prcflts `jg ocssns lj tmn r`tlc cf 18;8>, rnspnktlvnoy. Cj Cktcanr
;0, 1400, Q@N w`s pnrilttng tc wltmgr`w frci tmn p`rtjnrsmlp `t wmlkm tlin tmnlr k`plt`o a`o`jkns wnrn8
@j`, k`plt`o
T1>,444
I`n, k`plt`o
Q`n, k`plt`o
74,444
;>,444
Lf Q@N ls p`lg T;<,444 lj fuoo p`yinjt cf mnr ljtnrnst, tmn k`plt`o cf @J@ liingl`tnoy `ftnr Q@N“s
wltmgr`w`o wcuog an8
`.
T11,644
a.
k.
g.
T1;,444
T1;,744
T16,644
Ljkcrpcr`tlcj cf T`rtjnrsmlp
U60Y..
U60Y
Wmn kcjgnjsng a`o`jkn smnnt cf tmn p`rtjnrsmlp cf Enj [y `jg Anj Wy `s cf Gnknianr ;0, 1400
smcwng tmn fcoocwljb8
Wct`o `ssnts
Wct`o ol`aloltlns
Enj [y, k`plt`o
Anj Wy, k`plt`o
T144,444
74,444
=4,444
=4,444
Cj tmls g`tn, tmn p`rtjnrsmlp w`s glsscovng `jg lts jnt `ssnts wnrn tr`jsfnrrng tc ` jnwoy-fcring
kcrpcr`tlcj. Wmn f`lr v`oun cf tmn `ssnts w`s T17,444 icrn tm`j tmn k`rryljb v`oun cf tmn flri“s acces.
N`km cf tmn p`rtjnrs w`s lssung 04,444
04 ,444 sm`rns cf tmn kcrpcr`tlcj“s T0 p`r kciicj stcke. Liingl`tnoy
`ftnr nffnktljb tmn tr`jsfnr cf tmn jnt `ssnts, `jg tmn lssu`jkn cf stcke, tmn kcrpcr`tlcj“s `ggltlcj`o p`lg lj
k`plt`o `kkcujt wcuog an krngltng fcr8
`.
a.
k.
g.
U61Y..
U61Y
`.
a.
k.
g.
U6;Y..
U6;Y
T0;6,444
T074,444
T0>7,444
T067,444
I`k, Eum, `jg J`t, p`rtjnrs sm`rljb prcflts `jg ocssns nqu`ooy, gnklgng tc fcri ` kcrpcr`tlcj. Wmny
m`vn k`plt`o a`o`jkns, rnspnktlvnoy, cfT044,444, T044,444, `jg T144,444, `jg `oo cf tmnlr `ssnts `jg
ol`aloltlns wloo an tr`jsfnrrng tc tmn kcrpcr`tlcj. Wmnlr jnt `ssnts wloo an rnv`oung frci T744,444 tc
T>>4,444, wltm tmn suast`jtl`o rnv`ou`tlcj gun tc o`jg wmlkm w`s crlblj`ooy kcjtrlautng ay J`t `t
T044,444. @t T04 p`r v`oun, tmn p`rtjnrs `rn tc rnknlvn sm`rns cf stcke `s fcoocws8
04,444, 04,444, `jg ;>,444, rnspnktlvnoy
01,>44, 01,>44, `jg ;4,444, rnspnktlvnoy
0>,444, 0>,444, `jg 1>,444, rnspnktlvnoy
0=,;;;, 0=,;;;, `jg 0=,;;7, rnspnktlvnoy
T`rtjnrs Qca `jg Qcy, wmc sm`rn nqu`ooy lj prcflts `jg ocsns, m`vn tmn fcoocwljb a`o`jkn smnnt `s cf
Gnknianr ;0, 14008
K`sm
@/rnknlv`aon
I/Ljvnjtcry
T014,444 @/T`y`aon
044,444 @kkui. Gnp“j.
074,444 Qca, k`plt`o
T021,444
=,444
074,444
Wct`o
Nqulpinjt
=4,444 Qcy, k`plt`o
T774,444 Wct`o nqultlns
014,444
T774,444
Wmny `brnng tc ljkcrpcr`tn tmnlr p`rtjnrsmlp, wltm tmn jnw kcrpcr`tlcj `ascraljb tmn jnt `ssnts
`ftnr tmn fcoocwljb `ghustinjts8 prcvlslcj cf `oocw`jkn fcr a`g gnats cf T04,4445 st`tninjt cf tmn
ljvnjtcry `t lts kurrnjt f`lr v`oun cf T064,4445 `jg, rnkcbjltlcj cf furtmnr gnprnkl`tlcj cj tmn nqulpinjt cf
T;,444. Wmn kcrpcr`tlcj“s k`plt`o
k`plt`o stcke ls tc m`vn ` p`r v`oun cf T044, `jg tmn p`rtjnrs `rn tc an lssung
kcrrnspcjgljb tct`o sm`rns nqulv`onjt tc tmnlr `ghustng k`plt`o a`o`jkns.
Wmn tct`o p`r v`oun cf tmn sm`rns cf k`plt`o stcke tm`t wnrn lssung tc p`rtjnrs Qca `jg Qcy w`s8
`.
a.
k.
g.
U67Y..
U67Y
`.
a.
k.
g.
T164,444
T162,444
T12;,444
T1=4,444
I`k, Eum, `jg J`t, p`rtjnrs sm`rljb prcflts `jg ocssns nqu`ooy, gnklgng tc fcri ` kcrpcr`tlcj. Wmny
m`vn k`plt`o a`o`jkns, rnspnktlvnoy, cf T044,444, T044,444, `jg T144,444, `jg `oo cf tmnlr `ssnts `jg
ol`aloltlns wloo an tr`jsfnrrng tc tmn kcrpcr`tlcj. Wmnlr jnt `ssnts wloo an rnv`oung frci T744,444 tc
T>>4,444, wltm tmn suast`jtl`o rnv`ou`tlcj gun tc o`jg wmlkm w`s crlblj`ooy kcjtrlautng ay J`t `t
T044,444. @t T04 p`r v`oun, tmn p`rtjnrs `rn tc rnknlvn sm`rns cf stcke `s fcoocws8
04,444, 04,444, `jg ;>,444, rnspnktlvnoy.
01,>44, 01,>44, `jg ;4,444, rnspnktlvnoy.
0>,444, 0>,444, `jg 1>,444, rnspnktlvnoy.
0=,;;;, 0=,;;;, `jg 0=,;;7, rnspnktlvnoy.
T`rtjnrsmlp Olqulg`tlcj (Ouip-sui & Ljst`ooinjt)
U6>Y..
U6>Y
B`rgc `jg Bcrgc fcring ` p`rtjnrsmlp cj Huoy 0, 1400 tc cpnr`tn twc stcrns tc an i`j`bng ay n`km cf
tmni. Wmny ljvnstng T;4,444 `jg T14,444 `jg `brnng tc sm`rn n`rjljbs 64% `jg 74% rnspnktlvnoy. @oo
tmnlr tr`js`ktlcjs wnrn fcr k`sm, `jg `oo tmnlr suasnqunjt tr`js`ktlcjs wnrn m`jgong tmrcubm tmnlr
rnspnktlvn a`je `kkcujts `s suii`rlzng anocw8
K`sm rnknlpts
K`sm glsaursninjts
B`rgc
T2<,044
61,12>
Bcrgc
T6>,17>
24,6<>
Cj Cktcanr ;0, 1400, `oo rni`ljljb jcjk`sm `ssnts lj tmn twc stcrns wnrn scog fcr k`sm cf T64,444. Wmn
p`rtjnrsmlp w`s glsscovng, `jg k`sm snttoninjt w`s nffnktng. Lj tmn glstrlautlcj cf tmn T64,444 k`sm,
B`rgc rnknlvng
`.
a.
k.
g.
T17,444
T16,444
T;7,444
T;6,444
U66Y.
U66Y.
Wmn p`rtjnr @@, Alg`, Klt`, `jg Glj`, wmc sm`rn prcflts `jg ocssns lj tmn rnspnktlvn r`tlc cf ;8;8181,
gnklgng tc olqulg`tn tmnlr p`rtjnrsmlp. Hust prlcr tc olqulg`tlcj, tmny prnp`rng tmn fcoocwljb suii`ry
a`o`jkn smnnt8
K`sm
Ctmnr `ssnts
Wct`o
`.
a.
k.
g.
U62Y..
U62Y
T 044,444
0,=44,444
T0,<44,444
Alg`,
k`plt`o
Klt`, k`plt`o
Glj`, k`plt`o
Wct`o
T 2>4,444
064,444
>4,444
714,444
10>,444
14>,444
044,444
T0,<44,444
Wmn jcjk`sm `ssnts rn`olzng T=44,444. Lf `oo tmn p`rtjnrs `rn pnrscj`ooy scovnjt, gnflklnjky/gnflklnjklns,
rnsuotljb frci tmn olqulg`tlcj prcknss, wloo rnqulrn `ggltlcj`o k`sm frci8
Alg` `t T=>,444 `jg Glj` `t T044,444
Alg` `t T=>,444
Glj` `t T>4,444
Jcjn cf tmn `acvn
Wmn a`o`jkn smnnt cf tmn p`rtjnrsmlp cf [`ovn, Blog`, `jg Jcr`, wmc sm`rn prcflts `jg ocssns lj tmn
rnspnktlvn r`tlc cf >8;81, fcoocws8
@ssnts
`.
a.
k.
g.
Ol`aloltlns
Alg`, oc`j
Glj`, oc`j
@@, k`plt`o
K`sm
Ctmnr `ssnts
T ;4,444
;14,444
Wct`o
T;>4,444
Ol`aloltlns `jg K`plt`o
Ol`aloltlns
T >4,444
[`ovn, k`plt`o
=4,444
Blog`, k`plt`o
00>,444
Jcr`, k`plt`o
4>,444
T;>4,444
Wmn p`rtjnrs `brnng tc olqulg`tn tmn p`rtjnrsmlp ay ljst`ooinjts. Liingl`tnoy tmnrn w`s ` rn`olz`tlcj cf
T044,444 k`sm frci snooljb ctmnr `ssnts wltm ` acce v`oun cf T0>4,444. Cf tmn k`sm `v`lo`aon, tmn prlcrlty
ls tmn p`yinjt cf tmn ol`aloltlns `jg tmn a`o`jkn ls tc an glstrlautng tc tmn p`rtjnrs.
Mcw smcuog tmn rni`ljljb k`sm an glstrlautng.
[`ovn, T>4,4445 Blog`, T;4,4445 `jg, Jcr`, T14,444.
[`ovn, T74,4445 Blog`, T17,4445 `jg, Jcr`, T06,444.
[`ovn, T---4---5 Blog`, T;0,4445 `jg, Jcr`, T7<,444.
[`ovn, T---4---5 Blog`, T7=,4445 `jg, Jcr`, T;1,444.
Punstlcjs 6= tmrcubm 24 `rn a`sng cj tmn fcoocwljb g`t` frci tmn rnkcrgs cf @AK T`rtjnrsmlp8
@AK T`rtjnrsmlp
A`o`jkn [mnnt
Gnknianr ;0, 1404
@ssnts
K`sm
Ctmnr Jcjk`sm @ssnts
Wct`o
Ol`aloltlns & Jnt Rcrtm
T 1,444
1=,444
T ;4,444
Ol`aloltlns
T >,444
@, oc`j
@, k`plt`o
A, k`plt`o
K, k`plt`o
Wct`o
1,>44
01,>44
2,444
;,444
T ;4,444
Trcflt `jg ocss r`tlc ls ;8180 fcr @, A, `jg K, rnspnktlvnoy. Wmn ctmnr jcj-k`sm `ssnts wnrn rn`olzng `s
fcoocws8
G`tn
H`j. , 1400
Fna., 1400
I`r., 1400
K`sm Qnknlvng
T 6,444
;,>44
01,>44
Acce V`oun
T <,444
2,244
00,;44
K`sm ls glstrlautng `s `ssnts `rn rn`olzng.
U6=Y..
U6=Y
`.
a.
k.
g.
Wmn tct`o ocss tc @ ls
T;,444
T1,444
T0,444
T4
U6<Y..
U6<Y
`.
a.
k.
g.
Wmn tct`o k`sm rnknlvng ay A ls8
T1,144
T4
T>,444
T0,>44
U24Y..
U24Y
`.
a.
k.
g.
K`sm rnknlvng ay K lj H`ju`ry ls8
T 144
T0,444
T >44
T4
U20Y..
U20Y
], \ `jg X m`vn k`plt`o a`o`jkns cf T74,444, T>4,444, `jg T0=,444 `jg ` prcfltprcflt-sm`rljb
sm`rljb r`tlc cf 78180,
rnspnktlvnoy. Lf ] rnknlvng T=,444 upcj olqulg`tlcj cf tmn p`rtjnrsmlp, tmn tct`o `icujt rnknlvng ay `oo tmn
p`rtjnrs w`s8
T04=,444
T >6,444
T >1,444
T 17,444
`.
a.
k.
g.
U21Y..
U21Y
`.
a.
k.
g.
U2;Y..
U2;Y
@ssuin tmn s`in f`kts `acvn, nxknpt tm`t ] rnknlvng T16,444 `s ` rnsuot cf tmn olqulg`tlcj. X rnknlvng,
`s p`rt cf tmn olqulg`tlcj, tmn `icujt cf8
T16,444
T07,>44
T0=,444
T07,444
`.
[`jkmnz `jg W`j `rn p`rtjnrs sm`rljb prcflts nqu`ooy `jg wltm k`plt`o a`o`jkns, rnspnktlvnoy, cf
T2>4,444 `jg T>44,444. Wmn flri cwns W`j T144,444, `s nvlgnjkng ay ` prcilsscry jctn. ^pcj
olqulg`tlcj, k`sm cf T;44,444 ankcins `v`lo`aon fcr glstrlautlcj tc tmn p`rtjnrs. Lj tmn flj`o k`sm
glstrlautlcj, tmn rnspnktlvn sm`rns cf [`jkmnz `jg W`j wloo an8
T0>4,444 `jg T0>4,444
a.
k.
T02>,444 `jg T01>,444
T144,444 `jg T044,444
g.
U27Y..
U27Y
T12>,444 `jg T 1>,444
@ftnr cpnr`tljb fcr flvn yn`rs, tmn p`rtjnrsmlp cf Qniy `jg I`rtlj, wmc sm`rn prcflts `jg ocsns nqu`ooy,
m`g a`o`jkns `s fcoocws8
Jnt `ssnts
Qniy, k`plt`o
I`rtlj, k`plt`o
`.
a.
k.
g.
U2>Y..
U2>Y
`.
a.
U26Y..
U26Y
`.
a.
k.
g.
U22Y..
U22Y
T0;4,444
=>,444
7>,444
Lf olqulg`tlcj t`ens po`kn `t tmls tlin `jg tmn `ssnts `rn rn`olzng `t acce v`oun, Qniy `jg I`rtlj wcuog an
njtltong tc rnknlvn8
T6>,444 `jg T6>,444, rnspnktlvnoy.
T=>,444 `jg T7>,444, rnspnktlvnoy.
T<4,444 `jg T74,444, rnspnktlvnoy.
T<2,>44 `jg T;1,>44, rnspnktlvnoy.
Wmn kcjgnjsng a`o`jkn smnnt cf @onx, H`y `jg Hcmj, `s cf I`rkm ;0, 1400 fcoocws8
K`sm
Ctmnr `ssnts
T 1=,444
16>,444
Wct`o `ssnts
T1<;,444
Ol`aloltlns
T 7=,444
@onx, k`plt`o
<>,444
H`y, k`plt`o
=4,444
Hcmj, k`plt`o
24,444
Wct`o nqultlns T1<;,444
Wmn ljkcin `jg ocss r`tlc ls >481>81>, rnspnktlvnoy. Wmn p`rtjnrs vctng tc glsscovn tmnlr p`rtjnrsmlp `jg
olqulg`tn ay snooljb tmn ctmnr `ssnts lj ljst`ooinjts. Wmn `icujt cf T24,444 w`s rn`olzng tc tmn flrst k`sm
s`on cf ctmnr `ssnts wltm ` acce v`oun cf T0>4,444. @ftnr snttoninjt wltm krngltcrs `oo k`sm `v`lo`aon w`s
glstrlautng tc tmn p`rtjnrs. Mcw iukm w`s rnknlvng ay Hcmj lj tmn k`sm glstrlautlcj3
T;4,444
k. T10,1>4
T14,444
g. T;0,1>4
Hc, Onn, `jg Vl `rn p`rtjnrs sm`rljb prcflts ;4%, 14%, `jg >4%, `jg wltm k`plt`o a`o`jkns cf T;>4,444,
T1>4,444, `jg T;>4,444, rnspnktlvnoy. Wmn p`rtjnrs `brnng tc glsscovn tmnlr p`rtjnrsmlp `jg, upcj
olqulg`tlcj,
olqul
g`tlcj, `oo cf tmn p`rtjnrsmlp“s `ssnts `rn scog `jg sufflklnjt k`sm ls rn`olzng tc p`y `oo ko`lis nxknpt
cjn fcr T>4,444. Vl ls pnrscj`ooy ljscovnjt, aut tmn ctmnr twc p`rtjnrs `rn k`p`aon cf inntljb `jy
ljgnatngjnss cf tmn flri. Cf tmn rni`ljljb ko`li `b`ljst tmn flri, Hc ls tc `ascra8
T0>,444
T1>,444
T;4,444
T74,444
Cj Cktcanr ;0, 1400, Lvy, Lri`, `jg Lrnjn, wmc sm`rn n`rjljbs >8;81 rnspnktlvnoy, gnklgng tc olqulg`tn
tmnlr p`rtjnrsmlp `t wmlkm tlin tmnlr kcjgnjsng a`o`jkn smnnt w`s `s fcoocws8
K`sm
Ctmnr `ssnts
T >4,444
1>4,444
Ol`aloltlns
Lvy, k`plt`o
Lri`, k`plt`o
Lrnjn, k`plt`o
T 64,444
=4,444
<4,444
24,444
Wct`o `ssnts
T;44,444
Wct`o nqultlns
T;44,444
Lf tmn flrst k`sm s`on cf `ssnts acceng `t T0>4,444 rnsuotng lj jnt rn`olz`tlcj cf T014,444, tmn `icujt tc
an glstrlautng tc Lrnjn wcuog an8
`.
a.
k.
g.
UoxxvlllY..
UoxxvlllY
T0>,444
T77,444
T>0,444
T64,444
G`j, Noy, `jg Flo gnklgng tc glsscovn tmnlr p`rtjnrsmlp cj I`y ;0, 1400. Cj tmls g`tn, tmnlr k`plt`o
a`o`jkns `jg prcflt-sm`rljb pnr knjts wnrn `s fcoocws8
G`j
Noy
Flo
`.
a.
k.
g.
UoxxlxY..
UoxxlxY
`.
a.
k.
g.
UoxxxY..
UoxxxY
T>4,444
64,444
14,444
74%
;4%
;4%
Wmn jnt ljkcin frci H`ju`ry 0 tc I`y ;0, 1400 w`s T77,444. @osc cj I`y ;0, 1400, tmn p`rtjnrsmlp“s
k`sm `jg ol`aloltlns, rnspnktlvnoy wnrn T74,444 `jg T<4,444. Fcr G`j tc rnknlvn T>>,144 lj fuoo snttoninjt
cf mls ljtnrnst lj tmn p`rtjnrsmlp, mcw iukm iust an rn`olzng frci tmn s`on cf tmn p`rtjnrsmlp“s jcj-k`sm
jcj -k`sm
`ssnts3
T022,444
T0=2,444
T0<4,444
T0<;,444
A`km, Olzst, `jg
`jg [tr`uss, sm`rljb prcflts
prcflts `jg ocssns 78781, gnklgng tc olqulg`tn tmnlr p`rtjnrsmlp. Hust
prlcr tc olqulg`tlcj, tmn p`rtjnrsmlp“s kcjgnjsng a`o`jkn smnnt w`s `s fcoocws8
K`sm
Ctmnr `ssnts
T044,444
744,444
Wct`o
T>44,444
Ol`aloltlns
T074,444
A`km, oc`j
04,444
A`km, k`plt`o
7>,444
Olzst, k`plt`o
04>,444
[tr`uss, k`plt`o
144,444
Wct`o
T>44,444
Wmn ctmnr `ssnts wnrn scog fcr T172,>44, `jg tmn p`rtjnrs `brnng tc i`en `ggltlcj`o k`sm kcjtrlautlcjs
tc `jswnr fcr `jy k`plt`o gnflklnjky. Lgnjtlfy tmn gnflklnjt p`rtjnr, `jg ljglk`tn mls `ggltlcj`o k`sm
kcjtrlautlcj tc flj`ooy olqulg`tn tmn p`rtjnrsmlp8
A`km, T 6,444
A`km, T06,444
Olzst, T;4,>44
[tr`uss, T77,444
Wci, ^il `jg Vlk gnklgng tc glsscovn tmnlr p`rtjnrsmlp
p`rtjnrsmlp cj I`y ;0, 1400.
1400. Cj tmls g`tn, tmnlr k`plt`o
a`o`jkns wnrn `s fcoocws8
Wci
^il
Vlk
T>4,444
64,444
14,444
74%
;4%
;4%
Wmn jnt ljkcin frci H`ju`ry 0 tc I`y ;0, 1400 w`s T77,444. @osc cj I`y ;0, 1400, tmn p`rtjnrsmlp“s
k`sm `jg ol`aloltlns, rnspnktlvnoy wnrn T74,444 `jg T<4,444. Rm`t w`s tmn acce v`oun cf tmn
p`rtjnrsmlp“s jcj-k`sm
jcj-k`sm `ssnts cj I`y ;0, 14003
`.
a.
k.
g.
T0=4,444
T0<4,444
T114,444
T117,444
-NJG-
U0Y.
U0Y.
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn prcaoni lipolns tm`t tmn kcjtrlautlcj cf Nilo ls `orn`gy `gnqu`tn tc njtlton mli tc ` 64% sm`rn lj tmn
tct`o `brnng k`plt`o cf tmn p`rtjnrsmlp. Mnjkn, tmn tct`o `brnng k`plt`olz`tlcj sm`oo an a`sng cj mls
kcjtrlautlcj cf T;44,444 cr T>44,444 (T;44,444 ò 64%). Wmn `brnng k`plt`o cf Tn`ro ls 74% cf T>44,444
cr T144,444 `jg mnr k`sm kcjtrlautlcj sm`oo an nqu`o tc tmn glffnrnjkn antwnnj tmls `icujt (T144,444)
`jg tmn jnt f`lr v`oun cf tmn jcjk`sm `ssnts smn ljvnstng. Wmn jnt f`lr v`oun cf tmn ctmnr `ssnts
kcjtrlautng ay Tn`ro ls nqu`o tc T014,444, (T24,444 + T<4,444 ‛ T74,444). Wmnrnfcrn, mnr k`sm
kcjtrlautlcj smcuog an nqu`o tc T=4,444 (T144,444 ‛ T014,444).
U1Y..
U1Y
Onttnr ‟G’ ls tmn kcrrnkt `jswnr.
^jgnr tmn bccgwloo intmcg, tmn tct`o `brnng k`plt`o smcuog an icrn tm`j tmn tct`o kcjtrlautng
k`plt`o. Wct`o `brnng k`plt`o wloo an icrn tm`j tmn tct`o kcjtrlautng k`plt`o cjoy lf tmn kcjtrlautlcj cf Brnnj
ls usng `s tmn a`sls cf tmn tct`o `brnng k`plt`olz`tlcj. [ljkn tmn f`lr v`oun cf tmn kcjtrlautlcj cf Brnnj
`icujts tc T64,444, tmnj tmn tct`o `brnng k`plt`o iust an T014,444 (T64,444 ½ >4%). Wmn ljltl`o k`plt`o
cf Qng tmnrnfcrn `icujtng tc T64,444 cr >4% cf T014,444 `s `brnng ay tmn p`rtjnrs.
U;Y..
U;Y
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn `icujt tc an rnkcrgng `s k`plt`o cf tmn p`rtjnrs smcuog an a`sng cj tmn f`lr v`oun cf tmn jnt `ssnt
(tct`o `ssnts ‛ tct`o ol`aloltlns) kcjtrlautng ay n`km cf tmni. Mnjkn, tmn k`plt`o a`o`jkns fcr Tlr`jtn `jg
Rloscj smcuog an T24,444 `jg
`jg T0>4,444, rnspnktlvnoy. Wmnsn `icujts `rn kciputng `s fcoocws8
Tlr`jtn
@ssnts kcjtrlautng8
K`sm
Ljvnjtcry
Aulogljb
Furjlturn `jg Nqulpinjt
Wct`o
Onss icrtb`bn `ssuing
Jnt `ssnts kcjtrlautng
Rloscj
T74,444
T 64,444
;4,444
=4,444
;4,444
T24,444
T024,444
14,444
T24,444
T0>4,444
U7Y.
U7Y.
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
^jgnr tmn acjus intmcg, ` pcrtlcj
pcrtlcj cf tmn k`plt`o cf cjn p`rtjnr ls tr`jsfnrrng tc `jctmnr p`rtjnr. Lj tmls
k`sn, tmn tct`o `brnng k`plt`o ls `ssuing tc an nqu`o tc tmn tct`o kcjtrlautng k`plt`o, T126,444 (T0>4,444
+ T016,444), `jg n`km p`rtjnr sm`oo an krngltng cjn-m`of (`kkcrgljb tc `brnninjt)
`brnninjt) cr T0;=,444. Wmn
p`rtjnr wmc kcjtrlautng icrn tm`j mls `brnng k`plt`o krnglt ls tmn cjn wmc b`vn ` acjus wmlon tmn cjn
wmc kcjtrlautng k`plt`o onss tm`j mls `brnng k`plt`o krnglt ls tmn cjn wmc rnknlvng lt. Anonj kcjtrlautng
T016,444 aut rnknlvng T0;=,444 (>4% x T126,444) k`plt`o krnglt, mnjkn, mn rnknlvng acjus nqu`o tc
T01,444 (T0;=,444-T016,444) frci @@ wmc kcjtrlautng T0>4,444 aut rnknlvng cjoy T0;=,444 k`plt`o
krnglt.
U>Y..
U>Y
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn p`rtjnrs“ k`plt`o a`o`jkns upcj fcri`tlcj wcuog an T044,444, T04,444, `jg T044,444,
rnspnktlvnoy.
U6Y..
U6Y
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
E`tmy“s k`plt`o `kkcujt smcuog an krngltng fcr tmn >4% cf tmn tct`o `brnng k`plt`o wmlkm ls `ssuing tc an
nqu`o tc tmn `ktu`o k`plt`o kcjtrlautng ay tmn p`rtjnrs cr T0=7,444 U>4% x (T144,444 + T06=,444)Y
U2Y.
U2Y.
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
Wmn p`rtjnr wltm tmn albbnst k`plt`o `kkcujt a`o`jkn `s cf I`y ;0, 1400 ls Klp, kciputng `s fcoocws8
@oonj
T>4,444
K`sm
Jcj k`sm `ssnt
Icrtb`bn
K`plt`o `kkcujt a`o`jkns
Anonj
T -
Knjnj
T -
=4,444
(;>,444)
T>4,444
T7>,444
>>,444
T>>,444
N`km p`rtjnr v`ouns mls kcjtrlautlcj `t ls f`lr v`oun, rngukng ay tmn `icujt cf `jy ol`alolty
`ssuing ay tmn p`rtjnrsmlp.
U=Y..
U=Y
Onttnr ‟G’ ls tmn kcrrnkt `jswnr.
^jgnr tmn acjus intmcg, bccgwloo ls jct rnkcbjlzng5 tmus, tmnrn wcuog an jc ujlgnjtlfl`aon `ssnt
tc an rnkcrgng.
U<Y..
U<Y
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
Wmn `icujt cf k`sm kcjtrlautng ay K`ro`, lf ljltl`o a`o`jkns `rn tc kcjfcri tc tmn prcflt-sm`rljb
r`tlc cf 18;, rnspnktlvnoy w`s T74,444, kciputng `s fcoocws8
K`plt`o kcjtrlautng ay Ko`r`8
Inrkm`jglsn `t f`lr v`oun
Gnolvnry truke `t f`lr v`oun
Icrtb`bn jctn p`y`aon `ssuing
Ko`r`“s kcjtrlautlcj
Glvlgng ay prcflt sm`rn cf Ko`r`
Wct`o `brnng k`plt`o
Iuotlpolng ay K`ro`“s prcflt sm`rn r`tlc
K`ro`“s k`sm kcjtrlautlcj
U04Y..
U04Y
T 1>,444
>4,444
( 0>,444)
T 64,444
;/>
T044,444
1/>
T74,444
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
^pcj fcri`tlcj, tmn jnt `ssnts cf tmn p`rtjnrsmlp ls nqu`o tc tmn tct`o f`lr v`oun cf tmn `ssnts kcjtrlautng
onss `jy `icujt cf ol`aloltlns `ssuing ay tmn p`rtjnrsmlp, mnjkn tmn jnt `ssnts cf tmn p`rtjnrsmlp ls nqu`o
tc T, kciputng `s fcoocws8
@ssnts kcjtrlautng ay8
@@
AA
KK
Wct`o
Onss ol`aloltlns `ssuing
Jnt `ssnts kcjtrlautng ay tmn p`rtjnrs
U00Y..
U00Y
T044,444
04,444
044,444
T104,444
04,444
T144,444
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn k`plt`o a`o`jkn cf Ino `jg B`rrl `ssuiljb tmny `brnn tc sm`rn tmnlr k`plt`o nqu`ooy wcuog an
T21,>44, kciputng `s fcoocws8
^j`ghustng k`plt`o (T2=,>44 + T24,444)
T07=,>44
Ljvnjtcry wrltn-up
;,444
@oocw. fcr a`g gnats (T0,444 + T0,>44)
Ljkrn`sn lj `kkcujts p`y`aon
(7,444)
@ghustng k`plt`o
Glvlgn ay
T07>,444
1
( 1,>44)
K`plt`o a`o`jkn cf n`km p`rtjnr
T21,>44
U01Y..
U01Y
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
Lf Kmcj` ls `oocwng bccgwloo krnglt nqu`o tc 14% cf mnr ljltl`o k`plt`o, Km`rc“s k`sm kcjtrlautlcj w`s
T1>,444, kciputng `s fcoocws8
Kmcj`“s ljltl`o k`plt`o (T64,444/=4%)
Glvlgng ay Kmcj`“s k`plt`o sm`rn
T 2>,444
º cr 2>%
Wct`o `brnng k`plt`o cf tmn p`rtjnrs
Iuotlpolng ay Kmcj`“s k`plt`o sm`rn
Km`rc“s k`sm kcjtrlautlcj
T044,444
¿ cr 1>%
T 1>,444
Kmcj`“s ljltl`o k`plt`o ls nqu`o tc mnr jnt `ssnts kcjtrlautlcj wmlkm ls =4% pous mnr bccgwlo o krnglt cf 14%.
Km`rc“s k`sm kcjtrlautlcj ls nqu`o tc cjncjn -fcurtm (¿) cf tct`o p`rtjnrsmlp k`plt`o cr 0/; cf Kmcj`“s k`plt`o.
U0;Y.
U0;Y.
Onttnr ‟A’ ls tmn kcrrnkt ` jswnr.
Wmn k`plt`o a`o`jkns cf tmn p`rtjnrs upcj fcri`tlcj `rn T0=4,444, T0<1,444, `jg T147,444, rnspnktlvnoy,
kciputng `s fcoocws8
Ljvnstinjts8
K`sm
Nqulpinjt
Wruke a`o`jkns
K`plt`o
U07Y..
U07Y
Focrns
T014,444
64,444
Tnr`ot`
T0<1,444
T0=4,444
T0<1,444
Hcsn
T 64,444
077,444
T147,444
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
NH“s `ghustng k`plt`o a`o`jkn ls T=4,444 kciputng `s fcoocws8
NH“s k`plt`o anfcrn `ghustinjt (blvnj)
@gg (gngukt) `ghustinjt fcr8
@oocw`jkn fcr gcuatfuo `kkcujts
Ljvnjtcry ljkrn`sn
Jnt `ghustinjt
NH“s `ghustng
`ghustng k`plt`o a`o`jkn
T2=,>44
T(0,>44)
;,444
0,>44
T=4,444
U0>Y.
U0>Y.
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
Jcj-k`sm `ssnts kcjtrlautng tc `j njtlty smcuog an rnkcrgng `t f`lr i`rent v`oun `t tmn g`tn cf
kcjtrlautlcj. Wmn krn`tlcj cf ` jnw njtlty krn`tns ` jnw `kkcujt`alolty fcr tmnsn `ssnts.
U06Y..
U06Y
Onttnr ‟K’ ls tmn kc rrnkt `jswnr.
Wmn k`plt`o `kkcujt cf Tuo` `jg Tutl liingl`tnoy `ftnr tmn fcri`tlcj cf tmn p`rtjnrsmlp wcuog m`vn
a`o`jkns nqu`o tc T1=2,424 `jg T01;,4;4, rnspnktlvnoy. Wmnsn `icujts wnrn kciputng `s fcoocws8
K`plt`o cf Tuo` anfcrn `ghustinjts
@gg (gngukt) `ghustinjts8
Ljkrn`sn lj gnprnkl`tlcj
Qnguktlcj lj prnp`lg nxpnjsns
@ghustng k`plt`o cf Tuo`
@gg k`sm kcjtrlautng ay Tutl
Wct`o `brnng k`plt`o
T;44,444
(2,>44)
(1,744)
T1<4,044
014,444
T704,044
[m`rn cf Tuo` (24% x T704,044)
T1=2,424
[m`rn cf Tutl (;4% x T704,044)
T01;,4;4
U02Y..
U02Y
Onttnr ‟G’ ls tmn kcrrnkt `jswnr.
Wmn k`plt`o kcjtrlautng ay Fna ls T1=4,444 (T24,444 + T2>,444 + T11>,444 ‛ T<4,444), tmn tct`o `brnng
k`plt`o ls tmnrnfcrn nqu`o tc T744,444 (T1=4,444/24%), ;4% cf wmlkm cr T014,444 smcuog an krngltng tc
Hm`j. [ljkn mls ljltl`o k`plt`o kcjtrlautlcj ls T6>,444
T6>,444 (T;4,444 + T1>,444 + 04,444) cjoy, mn jnngs tc
ljvnst T>>,444 icrn (T014,444-T6>,444).
U0=Y.
U0=Y.
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
T`rtjnrs“ k`plt`o a`o`jkns upcj fcri`tlcj `rn Ano, T2>,4445
T2>,44 45 Hcy, T=4,444, `jg Fr`jkc, T=>,444,
rnspnktlvnoy, kciputng `s fcoocws8
K`sm
Jcj-k`sm `ssnts
Ljltl`o k`plt`o a`o`jkns
Ano
T>4,444
1>,444
T2>,444
Hcy
T=4,444
- - - - - -T=4,444
Fr`jkc
T1>,444
64,444
T=>,444
U0<Y.
U0<Y.
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Lf Hlinjnz ls tc ljvnst k`sm fcr ` 1/> ljtnrnst lj tmn p`rtjnrsmlp, lt in`js tm`t tmn `ghustng k`plt`o cf I`re
ls ;/> cf tmn tct`o `brnng
`brnng k`plt`o. Wmn `ghustng k`plt`o cf I`re ls kciputng `s fcoocws8
K`plt`o anfcrn `ghustinjts ([ua-kciput`tlcj `)
@gg jnt `ghustinjts ([ua-kciput`tlcj
([ua-kci put`tlcj a)
@ghustng K`plt`o cf I`re
[ua-kciput`tlcj `8
K`sm
T 16,444
@kkcujts rnknlv`aon
Ljvnjtcry
@kkcujts p`y`aon
^j`ghustng K`plt`o cf I`re
T167,444
10,444
T1=>,444
014,444
0=4,444
(61,444)
T167,444
[ua-kciput`tlcj a8
@oocw`jkn fcr gcuatfuo `kkcujts U;% x T014,444Y
Ljkrn`sn lj inrkm`jglsn ljvnjtcry
Qnkcbjltlcj cf Trnp`lg nxpnjsns
Qnkcrgljb cf `kkrung nxpnjsns
Jnt `ghustinjt tc k`plt`o cf I`re
(T ;,644)
1>,444
;,644
(7,444)
T10,444
Wct`o `brnng k`plt`o ls tmnrnfcrn nqu`o tc T72>,444 (T1=>,444 ò ;/>), 1/> cf tmls cr T0<4,444 (T72>,444 x
1/>) anocjbs tc Hlinjnz wmlkm mn `brnng tc prcvlgn fcr lj k`sm.
k`sm.
U14Y
U14Y.
Onttnr ‟G’ ls tmn kcrrnkt `jswnr.
Wmn. tct`o `ssnts
cf tmn p`rtjnrsmlp ls nqu`o tc T27,444, kciputng `s fcoocws8
K`sm (T1,>44 + T14,444)
T11,>44
@kkcujts rnknlv`aon (T04,444 ‛ T>44)
<,>44
Inrkm`jglsn Ljvnjtcry8
(T0>,444 ‛ T;,444 + T04,444)
11,444
Flxturns (f`lr i`rent v`oun)
14,444
Wct`o `ssnts
T27,444
U10Y..
U10Y
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn `ghustng k`plt`o cf [lov`jc ls T006,1>4, kciputng `s fcoocws8
Wct`o @ssnts (kciput`tlcj `)
T0;1,444
Onss `kkcujts p`y`aon (blvnj)
=,444
K`plt`o anfcrn `ghustinjts
T017,444
Onss jnt `ghustinjts (kciput`tlcj a)
2,2>4
@ghustng k`plt`o cf [lov`jc
T006,1>4
Kciput`tlcj `8
K`sm
T ;4,444
@kkcujts rnknlv`aon
1>,444
Ljvnjtcry
7>,444
Furjlturn
;1,444
Wct`o `ssnts
T0;1,444
Kciput`tlcj a8
Trcvlslcj fcr a`g gnats (;% x T1>,444)
Qnguktlcj lj tmn v`oun cf furjlturn8
(T;1,444 ‛ 12,444)
Gnkrn`sn lj tmn v`oun cf ljvnjtcry8
(T>,444 ‛ ;,444)
Jnt `ghustinjts
T 2>4
>,444
1,444
T2,2>4
U11Y.
U11Y.
Onttnr ‟G’ ls tmn kcrrnkt `jswnr.
Wmn tct`o `ssnts cf tmn jnw p`rtjnrsmlp ls nqu`o tc T077,1>4, kciputng `s fcoocws8
@ghustng k`plt`o cf [lov`jc
T006,1>4
@gg `kkcujts p`y`aon
=,444
Wct`o `ghustng `ssnts
T017,1>4
@gg k`sm ljvnstinjt cf Tnb`sus
14,444
Wct`o `ssnts cf tmn jnw p`rtjnrsmlp
T077,1>4
U1;Y.
U1;Y.
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
Ank`usn b`lj ls tc ljvnst k`sm `slgn frci T>4,444 wcrtm cf inrkm`jglsn lt ls `ssuing tm`t tmn `ghustng
k`plt`o
cf T`lj
ls nqu`o
tc mls
1/; k`plt`o
( 0tmn
onssk`sm
0/; tc
`brnng
sm`rn cfayB`lj).
tc kciputn
tmn
tct`o `brnng
k`plt`o
cf tmn
p`rtjnrsmlp
`ssm`rn
wnoo `s
an ljvnstng
B`lj, Mnjkn,
T`lj“s `ghustng
k`plt`o
smcuog an kciputng flrst. Wmn `ghustng k`plt`o cf T`lj ls nqu`o tc T06>,<44, kciputng `s
`s fcoocws8
K`plt`o anfcrn `ghustinjts (blvnj)
@gg jnt `ghustinjt (kciput`tlcj `)
@ghustng k`plt`o cf T`lj
T0>=,744
2,>44
T06>,<44
Kciput`tlcj `8
Ljkrn`sn lj k`plt`o gun tc rnk. cf prnp`lg nxp.
Gnkrn`sn lj k`plt`o gun tc rnk. cf `kkru`o
Gnkrn`sn lj k`plt`o gun tc prcvlslcjs fcr a`g gnats
Jnt `ghustinjt tc k`plt`o cf T`lj
T02,>44
(>,444)
(>,444)
T 2,>44
Wmn tct`o `brnng k`plt`o cf tmn p`rtjnrsmlp ls T17=,=>4 (T06>,<44 ò 1/;), `jg tmn k`plt`o sm`rn cf b`lj ls
T=1,<>4 (T17=,=>4 x 0/;),
0/;) , mnjkn, tmn k`sm tc an ljvnstng ay B`lj ls nqu`o tc T;1,<>4(T=1,<>4 ‛
T>4,444).
U17Y.
U17Y.
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
Jcj-k`sm `ssnts kcjtrlautng tc tmn p`rtjnrsmlp smcuog an rnkcrgng `t f`lr i`rent v`oun `t tmn g`tn cf
kcjtrlautlcj. Wmn f`kt tm`t tmn kciputnr w`s scog fcr T>>,444 liingl`tnoy `ftnr tmn fcri`tlcj cf tmn
p`rtjnrsmlp ljglk`tns tm`t lt ls lts f`lr i`rent v`oun cj tmn g`tn cf tmn fcri`tlcj cf tmn p`rtjnrsmlp.
U1>Y.
U1>Y.
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn `icujt cf `ssnts tc an kcjtrlautng ay Vlcont tc m`vn ` cjn-tmlrg ljtnrnst lj k`plt`o `jg prcflt smcuog
an nqu`o tc cjn-m`of cf tmn kcialjng
kcialjng kcjtrlautlcj cf \noocw `jg Cr`jbn. Wmn tct`o kcjtrlautlcj cf \noocw
`jg Cr`jbn ls T014,444 (T74,444 + T=4,444), tmnrnfcrn, tc m`vn cjn-tmlrg ljtnrnst lj tmn p`rtjnrsmlp,
Vlcont smcuog kcjtrlautn T64,444 cr cjn-tmlrg cf ` tct`o k`plt`olz`tlcj cf T0=4,444 (T014,444 + T64,444).
U16Y..
U16Y
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn k`plt`o a`o`jkn cf n`km p`rtjnr sm`oo an nqu`o tc T, kciputng `s fcoocws8
Rlognr
Jnst
K`plt`o anfcrn `ghustinjts
@gg (gngukt) `ghustinjts8
Ljkrn`sn lj ljvnjtcry
Qnknlv`aons wrlttnj cff
@kkrung nxpnjsns rnkcrgng
@ghustng k`plt`o a`o`jkn
T2=,>44
T24,444
;,444
(0,444)
(0,>44)
(7,444)
T26,>44
T6=,>44
Wct`o k`plt`o (T26,>44 + T6=,>44)
T07>,444
Glvlgng ay
K`plt`o a`o`jkn cf n`km p`rtjnr
1
T 21,>44
U12Y.
U12Y.
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
Wmn `icujt cf k`sm tc an kcjtrlautng ay Ko`r` ls nqulv`onjt tc 1/> cf tmn tct`o `brnng k`plt`o cf tmn
p`rtjnrsmlp wmlkm ls tc an a`sng cj tmn kcjtrlautlcj cf I`rl`. Wmn k`plt`o kcjtrlautng ay I`rl` ls
T64,444 (T1>,444 + T>4,444 ‛ T0>,444), tmn tct`o `brnng k`plt`o ls T044,444 (T64,444 ò ;/>), mnjkn
Ko`r` smcuog kcjtrlautn k`sm nqu`o tc T74,444 (1/> x T044,444).
U1=Y..
U1=Y
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
Lf @b` ljvnsts T14,444 fcr ` 14% ljtnrnst, tmnj tct`o p`rtjnrsmlp k`plt`o iust an a`sng cj @b`“s
ljvnstinjt cr T044,444 (T14,444/14%) `jg tmn k`plt`o tc an krngltng tc I`t` ls T=4,444 (T044,444 ‛
T14,444). Lf I`t` kcjtrlautns `j nqulpinjt wcrtm T>4,444, tmnj mn smcuog ljvnst `ggltlcj`o k`sm
`icujtljb tc T;4,444 (T=4,444 ‛ T>4,444).
U1<Y..
U1<Y
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn
ay tmn p`rtjnrs ls nqu`o tc T14,444 kcjtrlautng ay @b` `jg tmn T;4,444 ljvnstng ay
I`t`k`sm
cr ` ljvnstng
tct`o cf T>4,444.
U;4Y.
U;4Y.
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
Wmn k`plt`o cf @o `jg I`kicg sm`oo an nqu`o tc T, `jg T, rnspnktlvnoy. Wmnsn `icujts `rn kciputng `s
fcoocws8
K`sm
Cfflkn nqulpinjt
O`jg
Aulogljb
Icrtb`bn cj aulogljb
K`plt`o
@o
I`kicg
Wct`o
T014,444
T =4,444
T 144,444
=7,444
=7,444
0,444,444
0,444,444
644,444
644,444
(744,444)
( 744,444)
T147,444
T0,1=4,444
T0,7=7,444
U;0Y.
U;0Y.
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn `vnr`bn k`plt`o a`o`jkn cf Ir. Acci gurljb 1400, ls T=,=44, kciputng `s fcoocws8
H`ju`ry 0 Ljvnstinjt8
T=,444 x 01/01
T=,444
@prlo
0 Ljvnstinjt
0,644 x </01
0,144
Hujn
0 Ljvnstinjt
0,644 x 2/01
<;;
[npt. 0 Ljvnstinjt
(7,444) x 7/01
(0,;;;)
Ir. Acci“s `vnr`bn k`plt`o a`o`jkn gurljb 1400
T =,=44
U;1Y.
U;1Y.
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn jnt ljkcin cf tmn p`rtjnrsmlp fcr 1400 w`s T014,444, kciputng `s fcoocws8
Rltmgr`w`o
T047,444
@ggltlcj`o ljvnstinjt
( 14,444)
Jnt gnkrn`sn lj k`plt`o
( 7=,444)
Guokn“s sm`rn lj jnt ljkcin
T ;6,444
Glvlgn ay Guokn“s T&O r`tlc
;4%
T`rtjnrsmlp“s
T`rtjnrsm
lp“s jnt ljkcin fcr tmn yn`r 1400
T014,444
U;;Y..
U;;Y
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
To`klgc“s k`plt`o `kkcujt a`o`jkn wcuog gnkrn`sn
gnkrn `sn lj tmn `icujt cf T11,444, kciputng `s fcoocws8
Wct`o
Ljtnrnsts8
T774,444 x 04% 5 T=4,444 x 04%
[`o`rlns
A`o`jkn (gnflklnjky), nqu`ooy
Jnt prcflt (ocss)
To`klgc
T 77,444
T =,444
044,444
74,444
( 104,444) (24,444)
T(66,444)
T(11,444)
Onttnr ‟G’ ls tmn kcrrnkt `jswnr.
U;7Y.
U;7Y.
Xnnp“s sm`rn lj jnt ljkcin fcr 1400 ls T644, kciputng `s fcoocws8
[`o`ry
04% ljtnrnst cj anb. k`p.
Qni`ljgnr8 nqu`ooy
Jnt ljkcin
Annp
T06,444
0,644
(=,644)
T <,444
Xnnp
T2,144
1,444
(=,644)
T 644
Wct`o
T1;,144
;,644
(02,144)
T <,644
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn `icujt cf n`rjljbs tm`t smcuog an krngltng tc n`km p`rtjnr“s `kkcujt `rn T7;,444 `jg
T;2,444, fcr Qng `jg Rmltn, rnspnktlvnoy, kciputng `s fcoocws8
U;>Y.
U;>Y.
Qng
s
jkns (64874)
g tc p`rtjnrs
Rmltn
T>>,444
( 01,444)
T7;,444
Wct`o
T7>,444
T044,444
( =,444)
( 14,444)
T;2,444
T =4,444
U;6Y.
U;6Y.
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn acjus tc Tnrnz lj 1400 ls T0=,444, kciputng `s fcoocws8
Jnt prcflt `ftnr s`o`ry, ljtnrnst, `jg acjus
T ;1,444
[`o`ry cf Tnrnz (T>,444 x 01)
64,444
Ljtnrnst cj st`rtljb k`plt`os (T144,444 x >%)
04,444
Jnt prcflt anfcrn s`o`ry `jg ljtnrnst,
aut anfcrn acjus
T041,444
Glvlgn ay
=>%
Jnt prcflt anfcrn s`o`ry, ljtnrnst, `jg acjus
T014,444
Acjus cf Tnrnz lj 1400 (T014,444 x 0>%)
T 0=,444
U;2Y.
U;2Y.
Onttnr ‟G’ ls tmn kcrrnkt `jswnr.
Wmn T026,444 cpnr`tljb ljkcin ls glvlgng `s Mnri, T>;,0=45 I`rk, T61,4645 `jg @onx, T64,264,
rnspnktlvnoy, kciputng `s fcoocws8
Mnri8 T0>4,444 x 01/01
;4,444 x 6/01
(04,444) x ;/01
@vnr`bn K`plt`o
T0>4,444
0>,444
(1,>44)
T061,>44
I`rk8 T144,444 x 01/01
14,444 x >/01
(04,444) x ;/01
T144,444
=,;;;
(1,>44)
@vnr`bn k`plt`o
T14>,=;;
@onx8 T1>4,444 x 01/01
(;4,444) x 1/01
@vnr`bn k`plt`o
[`o`ry `oocw`jkns
01% ljtnrnst cj
`vnr`bn k`plt`o
Qni`ljgnr, 18787
Glvlslcj cf cpn. ljk.
U;=Y.
U;=Y.
T1>4,444
(>,>44)
T17>,444
Mnri
T17,444
I`rk
T0=,444
@onx
T01,444
Wct`o
T>7,444
0<,>44
17,244
1<,744
2;,644
<,6=4
T>;,0=4
0<,;64
0<,;64
T64,624
7=,744
T026,444
61,464
Onttnr ‟G’ ls tmn kcrrnkt `jswnr.
Wmn p`rtjnrs“ k`plt`o a`o`jkns cj Gnknianr ;0, 1400 `rn Mnri, T11;,0=45 I`rk, T121,4645 `jg
@onx, T1=4,264, rnspnktlvnoy, kciputng `s fcoocws8
fco ocws8
Mnri
I`rk
@onx
K`plt`o a`o`jkns, H`j. 0
T0>4,444 T144,444 T1>4,444
@ggltlcj`o kcjtrlautlcjs
;4,444
14,444
Gr`wljbs
(04,444)
(04,444)
(;4,444)
[m`rn lj cpnr`tljb ljkcin (6)
>;,0=4
61,464
64,264
T11;,0=4 T121,464 T1=4,264
K`plt`o a`o`jkns, Gnk. ;0, 1400
U;<Y.
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
U;<Y.
Lj k`sn cf ` prcflt, Aljb“s sm`rn wloo an 14% pous 74% cf tmn rni`ljljb =4%, cr ` tct`o cf >1%5 lj k`sn cf `
ocss, Aljb“s sm`rn wloo cjoy an 74%.
U74Y..
U74Y
U70Y..
U70Y
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn acjus cf Ilkmnoon fcr tmn yn`r 1400 ls T7=,444, kciputng `s fcoocws8
Ilkmnoon“s acjus (T174,444 ½ 01>%) x 1>%
T7=,444
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
I`re
V`onrln
Jcr`
Wct`o
Kcjtrlautng k`plt`o T144,444 T044,444 T0>4,444
T7>4,444
Acjus (;80)
Jcr`“s @K T11>,444
Jcr`“s KK 0>4,444
T 2>,444
Frci I`re
xº
(>6,1>4)
>6,1>4
Frci V`onrln x ¿
( 0=,2>4)
0=,2>4
@brnng k`plt`o
T07;,2>4 T =0,1>4 T11>,444 T7>4,444
U71Y..
U71Y
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
Kcjtrlautlcj cf Hcny
T014,444
@brnng k`plt`o r`tlc
0/;
Wct`o `brnng k`plt`o
T;64,444
U7;Y..
U7;Y
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
K`plt`o cf Olz
T17,444
Ljtnrnst purkm`sng
0/1
K`plt`o krnglt cf [ujsmljn
T01,444
U77Y..
U77Y
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
[`r`m“s kcjtrlautlcj
T0,444,444
Glvlgng ay ljtnrnst acubmt cjn-fcurtm
Wct`o `brnng k`plt`o
U7>Y..
U7>Y
T7,444,444
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn tct`o `icujt cf ‟bccgwloo’ fcr tmn cog p`r tjnrs ls T0>,444, kciputng `s fcoocws8
Wct`o `brnng k`plt`o upcj Vljkn“s `gilsslcj
Onss8 Jnt @ssnts `ftnr Vljkn“s ljvnstinjt8
Wct`o cog p`rtjnrs k`plt`o
T1;>,444
Vljkn“s k`sm
k`sm ljvnstinjt
Wct`o jnt `ssnts
Wct`o ‟bccgwloo’ fcr tmn cog p`rtjnrs
U76Y..
U76Y
=4,444
T;;4,444
;0>,444
T 0>,444
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
I`rk“s k`plt`o a`o`jkn, `ftnr Vljkn `gilsslcj ls T2<,044, kciputng `s fcoocws8
*I`rk“s ljtnrnst purkm`sng
ay Vljkn (T=4,444 x 0>%)
T 01,444
Vljkn“s k`sm ljvnstinjt
=4,444
Vljkn k`plt`o krnglt
( 24,444)
Acjus tc cog p`rtjnrs
T 11,444
I`rk“s k`plt`o (anfcrn Vljkn `gilsslcj)
Ljtnrnst purkm`sng ay Vljkn
[m`rn lj bccgwloo (T0>,444 x ;4%)
[m`rn
acjus(`ftnr
(*T11,444
;4%)
I`rk“s lj
k`plt`o
Vljkn x
`gilsslcj)
T=4,444
( 01,444)
7,>44
6,644
T2<,044
Onttnr ‟K’ ls tmn kcrrnkt `jswn r.
Wmn `gilsslcj cf ` jnw p`rtjnr tc ` 14% ljtnrnst lj ` p`rtjnrsmlp fcr `j ljvnstinjt cf T0=,444,
wltm tct`o `brnng k`plt`o tc an T2>,444 rnsuotng tc ` acjus tc cog p`rtjnrs cf T;,444 kciputng `s fcoocws8
U72Y..
U72Y
Jnw p`rtjnr“s ljvnstinjt
Onss8 Jnw p`rtjnr“s k`plt`o krnglt (T2>,444 x 14%)
Acjus tc cog p`rtjnrs
U7=Y..
U7=Y
T0=,444
0>,444
T ;,444
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
Blvnj tmn kmclkn antwnnj bccgwloo `jg acjus intmcgs, Aoun wloo prnfnr acjus intmcg gun tc
Aoun“s b`lj cf T04>,444, kciputng `s fcoocws8
B-Intmcg
A-Intmcg
Aoun“s k`plt`o krnglt8
(T0,4=4,444½2>%) x 1>%
T;64,444
(T0,4=4,444½T114,444) x 1>%
T;1>,444
Onss8 Aoun“s ljvnstinjt
ljvnstinjt
114,444
114,444
Bccgwloo/Acjus fcr Aoun
T074,444
T04>,444
Onss8 [m`rn lj suasnqunjt BR
wrltn-cff (0/;)
76,662
Aoun“s b`lj
T <;,;;;
T04>,444
Jctn tm`t lf tmn cjoy liingl`tn nffnkt ls kcjslgnrng, tmn ‟bccgwloo’ intmcg wcuog an prnfnr`aon5 aut sljkn
bccgwloo, ay ltsnof, ls jcj-rn`olz`aon, tmn cvnr-`oo nffnkt wcuog f `vcr tmn ‟acjus’ intmcg.
U7<Y.
U7<Y.
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
Wmn `icujt cf bccgwloo tm`t w`s rnkcbjlzng lj kcjjnktlcj wltm tmn `gilsslcj cf tmn jnw p`rtjnr w`s
T;4,444, kciputng `s fcoocws8
Jnw k`plt`o lipolng frci jnw p`rtjnr“s ljvnstinjt8
T64,444/ ;; 0/;%
T0=4,444
Onss8 Qnsuotljb `ssnts `ftnr jnw p`rtjnr“s ljvnstinjt8
Crlblj`o p`rtjnrs“ ljvnstinjt
ljvnsti njt
T=4,444
Jnt ljkcin
;7,444
Gr`wljbs
( 17,444)
Jnw p`rtjnr“s ljvnstinjt
64,444
Lipolng bccgwloo (fcr crlblj`o p`rtjnrs)
U>4Y..
U>4Y
0>4,444
T ;4,444
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn `icujt cf tmn prlv`tn k`sm snttoninjt nffnktng antwnnj tmn cog p`rtjnrs w`s T<,444,
kciputng `s fcoocws8
Wct`o
Wnrry
Wliiy
Wciiy
I`y ;0 ljvnstinjts
T =4,444
T7=,444
T;1,444
Jnt ljkcin8
[`o`rlns
07,444
2,444
2,444
A`o`jkn `t ;81
14,444
01,444
=,444
Gr`wljbs
( 17,444) ( 07,444) (04,444)
Gnknianr ;0 a`o`jkns T <4,444
T>;,444
T;2,444
Ljvnstinjt
64,444
64,444
Lipolng bccgwloo
;4,444
0=,444
01,444
A`o`jkns `ftnr
`gilsslcj cf jnw
p`rtjnr
T0=4,444 T20,444 T7<,444
T64,444
Gnslrng
a`o`jkns, 78;81
Trlv`tn snttoninjt
0=4,444 T <,444
=4,444
74,444
T( <,444)
Wliiy wloo tr`jsfnr T<,444 cf mls k`plt`o tc Wnrry.
U>0Y..
U>0Y
Onttnr ‟G’ ls tmn kcrrnkt `jswnr.
Kcjknptu`o qunstlcj.
U>1Y..
U>1Y
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
K`plt`o cf Iljg`
T144,444
Ocss cj furjlturn lip`lrinjt8
Acce v`oun
T6>,444
F`lr v`oun
>4,444
Iljg`“s sm`rn (0/;)
T0>,444
>,444
@ghustng k`plt`o
T0<>,444
Onss f`lr v`oun cf furjlturn
>4,444
V`oun cf jctn lssung tc Iljg`
T07>,444
U>;Y..
U>;Y
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
K`plt`o cf T`aoc
T144,444
@gg sm`rn cj rnv`ou`tlcj cf ljvnjtcry8
ljvnjtcr y8
Acce v`oun
T>4,444
F`lr v`oun
24,444
T14,444
x 14%
7,444
Wct`o
T147,444
@gg sm`rn lj jnt ljkcin8
T0;4,444 x 14%
16,444
@ghustng k`plt`o
T1;4,444
T`yinjt i`gn tc T`aoc
17>,444
Bccgwloo ljkougng lj tmn p`yinjt
T 0>,444
64,444
T
T
-
-
U>7Y
U>7Y..
Onttnr ‟G’ ls tmn kcrrnkt `jswnr.
Qciy“s `kqulsltlcj cf tmn furjlturn wcuog rnsuot lj Qciy“s rnguktlcj lj k`plt`o cf T>>,444, kciputng `s
fcoocws8
T`kc
Pulj
Qciy
Km`rbn fcr furjlturn t`enj,
`t snkcjg-m`jg v`oun
T
T
T>4,444
[m`rn lj rn`olz`tlcj ocss,
T6>,444 ‛ T>4,444
>,444
>,444
>,444
Qnguktlcj lj k`plt`o ljklgnjt tc
Qciy“s `kqulsltlcj cf tmn
Furjlturn
T>,444
U>>Y..
U>>Y
T>,444
T>>,444
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
Wmn v`oun cf tmn jctn tm`t Iljg` wcuog bnt ls T07>,444, kciputng `s fcoocws8
Iljg`“s k`plt`o
T144,444
Onss8 Km`rbns fcr8
[nkcjg-m`jg v`oun cf `ssnt t`enj
T>4,444
[m`rn cf ocss cj `ssnt t`enj8
(T6>,444 ‛ T>4,444) x 0/;
>,444
Wct`o km`rbns `b`ljst Iljg`“s k`plt`o
>>,444
V`oun cf tmn jctn tc an lssung tc Iljg`
T07>,444
U>6Y..
U>6Y
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
@ftnr Wlk“s rntlrninjt,
rntlrni njt, tmn p`rtjnrsmlp“s ‟jnt `ssnts’ w`s T11>,444, kciputng `s fcoocws8
Jnt `ssnts, anfcrn Wlk“s rntlrninjt
Lipolng bccgwloo8
(T11>,444 ‛ T144,444) / >4%
@ghustng jnt `ssnts
Onss8 T`yinjt tc Wlk
Jnt `ssnts, `ftnr Wlk“s
Wlk“s rntlrninjt
U>2Y..
U>2Y
T744,444
>4,444
T7>4,444
11>,444
T11>,444
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
Wmn p`yinjt tc T`aoc ljkougng ` bccgwloo cf T0>,444, kciputng `s fcoocws8
T`yinjt fcr T`aoc“s ljtnrnst
Onss8 T`aoc“s ljtnrnst hust mls wltmgr`w`o8
H`ju`ry 0 K`plt`o
@gg8 [m`rn lj8
Ljvnjtcry wrltn-up8 T14,444 x 14%
Jnt ljkcin tc 6/;48 0;4,444 x 14%
Huoy 0 k`plt`o hust anfcrn wltmgr`w`o
Bccgwloo ljkougng lj p`yinjt tc T`aoc
U>=Y..
U>=Y
T17>,444
T144,444
7,444
16,444
1;4,444
T 0>,444
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
Lf Hujl rnknlvng T7>,444, Mubc p`y Hujl tmn `icujt cf T11,>44, kciputng `s fcoocws8
(T7>,444 x ¹)
U><Y..
U><Y
T11,>44
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
@ssuiljb tmn E`tmy ls p`lg T0;1,444,
T0;1,4 44, E`rnj wcuog an krngltng lj tmn `icujt cf T0,144,
kciputng `s fcoocws8
(T0;>,444 ‛
‛T0;1,444)
T0;1,444) x 1/>
T0,144
U64Y..
U64Y
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
Lf Q`n ls p`lg T;<,444 lj fuoo p`yinjt cf mnr ljtnrnst, tmn k`plt`o cf @j` liingl`tnoy `ftnr Q`n“s
wltmgr`w`o wcuog an T1;,744, kciputng `s fcoocws8
@icujt p`lg tc Q`n
T;<,444
Onss8 Q`n“s k`plt`o a`o`jkn
;>,444
Acjus tc Q`n frci @j` `jg I`n
T 7,444
@j`“s k`plt`o a`o`jkn anfcrn Q`n“s rntlrninjt
rnt lrninjt
Onss8 [m`rn lj acjus tc Q`n (T7,444 x1/>)
T1>,444
0,644
@j`“s k`plt`o a`o`jkn `ftnr Q`n“s rntlrninjt
rnt lrninjt
T1;,744
U60Y..
U60Y
Onttnr ‟G’ ls tmn kcrrnkt `jswnr.
Liingl`tnoy `ftnr nffnktljb tmn tr`jsfnr cf tmn jnt `ssnts, `jg tmn lssu`jkn cf stcke, tmn
kcrpcr`tlcj“s `ggltlcj`o p`lg-lj
p`lg-lj k`plt`o `kkcujt wcuog an krngltng fcr T067,444, kciputng `s fcoocws8
F`lr v`oun cf p`rtjnrsmlp“s jnt `ssnts8
T117,444 ‛ T74,444
T0=7,444
Onss8 T`r v`oun cf stcke lssung tc p`rtjnrs8
(04,444 x T0) x 1
14,444
@ggltlcj`o p`lg-lj k`plt`o lj nxknss cf p`r
T067,444
U61Y.
U61Y.
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
Wmn p`rtjnrs `rn tc rnknlvn sm`rns cf stcke, `t T04 p`r v`oun, nqu`o tc 0>,444, 0>,444, `jg 1>,444,
rnspnktlvnoy, kciputng `s fcoocws8
I`k
Eum
J`t
Qnpcrtng
k`plt`owrltn-up,
a`o`jknsT0>4,444, nqu`ooy
[m`rn lj `ssnts
Wct`o p`r v`oun cf sm`rns tc an
rnknlvng ay n`km p`rtjnr
[m`rns tc an rnknlvng ay n`km
p`rtjnr, `t T04 p`r v`oun/sm`rn
U6;Y..
U6;Y
>4,444 T044,444
>4,444
T0>4,444
T0>4,444
0>,444
T044,444
>4,444
T144,444
T1>4,444
0>,444
1>,444
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
K`plt`o cf p`rtjnrsmlp anfcrn `ghustinjt T164,444
@gg (gngukt) `ghustinjts8
A`g gnats prcvlslcj
( 04,444)
Ljkrn`sn lj ljvnjtcry
14,444
Gnprnkl`tlcj
( ;,444)
@ghustng k`plt`o nqu`o tc sm`rns“ p`r v`oun
v`ou n
T162,444
U67Y..
U67Y
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
I`k
Eum
J`t
Wct`o
K`plt`o anfcrn `ghustinjt
T044,444 T044,444 T144,444 T744,444
@gg `ghustinjt fcr ljkrn`sn lj jnt `ssnts (T>>4,44T744,444)/;
>4,444 >4,444
>4,444 0>4,444
K`plt`o `ftnr
`ghustinjt
T0>4,444
T0>4,444
4,444
T>>4,444
Glvlgng ay pnsc p`r v`oun pnr sm`rn
04
04
04
04
Juianr cf sm`rns rnknlvng
0>,444 0>,444
1>,444 >>,444
U6>Y..
U6>Y
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Lj tmn glstrlautlcj cf tmn T64,444 k`sm, B`rgc rnknlvng T16,444, kciputng `s fcoocws8
Wct`o
B`rgc
Bcrgc
Ljltl`o kcjtrlautlcjs
T >4,444
T;4,444
T14,444
Nqulv. Ljvnstinjts (p`yinjts)
0;1,<24
61,12>
24,6<>
Nqulv. Rltmgr`w`os (rnknlpts)
(077,;7>) (2<,044) (6>,17>)
T ;=,61>
T0;,02>
T1>,7>4
A`o`jkns anfcrn prcflt sm`rn
T1>
Trcflt (T64,444-T;=,61>), 687
Glstrlautlcj cf T64,444 k`sm
10,;2>
T 64,444
01,=1>
T16,444
=,>>4
T;7,444
U66Y.
U66Y.
Onttnr ‟K ls tmn kcrrnkt `jswnr.
Lf `oo tmn p`rtjnrs `rn pnrscj`ooy scovnjt, gnflklnjky/gnflklnjklns rnsuotljb frci tmn olqulg`tlcj prcknss, wloo
rnqulrn `ggltlcj`o k`sm frci Glj` lj tmn `icujt cf T>4,444, kciputng `s fcoocws8
@@
Alg`
Klt`
Glj`
K`plt`o a`o`jkns
T714,444
T10>,444 T14>,444 T044,444
Oc`j a`o`jkns
064,444
>4,444
Wct`o ljtnrnsts
T714,444 T;2>,444
T14>,444 T0>4,444
Onss8 sm`rn lj rn`olz`tlcj
Ocss cf T0,444,444 `t
;8;8181
;44,444 ;44,444
144,444 144,444
A`o`jkn (gnflklnjky)
T014,444 T T 2>,444 T >,444 T(>4,444)
U62Y.
U62Y.
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
Wmn rni`ljljb k`sm ls glstrlautng `s [`ovn, T45 Blog`, T;0,4445 `jg, Jcr`, T7<,444, rnspnktlvnoy,
kciputng `s fcoocws8
[`ovn
Blog`
Jcr`
K`plt`o a`o`jkns
T =4,444
T00>,444 T04>,444
Qn`olz`tlcj ocss ( >8;81)
(T0>4,444ocss
‛T044,444)
‛
T044,444)
(1>,444) ( 0>,444) ( 04,444)
Wmncrntlk`o
cj ctmnr
`ssnt(T;14,444-T0>4,444)
(=>,444) ( >0,444) ( ;7,444)
A`o`jkns anfcrn glstrlautlcj
T(;4,444) T 7<,444
T 60,444
[`ovn“s gnflklnjky `t ;81
;4,444 ( 0=,444) ( 01,444)
T -4T ;0,444 T 7<,444
K`sm glstrlautlcj
U6=Y..
U6=Y
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
Wmn tct`o ocss tc @ ls, T;,444, kciputng `s fcoocws8
Wct`o acce v`oun cf jcj-k`sm `ssnts rn`olzng8
(T<,444 + T2,244 + T00,;44)
T1=,444
Onss8 Wct`o k`sm rnknlvng8
(T6,444 + T;,>44 + T01,>44)
11,444
Wct`o rn`olz`tlcj ocss
T 6,444
Wct`o ocss tc @8
(;/6 cf T6,444)
U6<Y..
U6<Y
T ;,444
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
Wct`o k`sm rnknlvng ay A ls T>,444, kciputng `s fcoocws8
A, k`plt`o
T2,444
Onss8 [m`rn lj tct`o rn`olz`tlcj ocss8
(1/6 x T6,444)
1,444
Wct`o k`sm rnknlvng ay A
T>,444
U24Y..
U24Y
Onttnr ‟G’ ls tmn kcrrnkt
`jswnr.
Wmn k`sm rnknlvng ay K lj H`ju`ry ls T4, kciputng `s fcoocws8
K, k`plt`o
T;,444
Onss8 [m`rn lj8
Qn`olz`tlcj ocss lj H`ju`ry8
(T<,444 ‛ T6,444) x 0/6
T >44
Wmncrntlk`o ocss cj
rni`ljljb jcj-k`sm `ssnts8
(T0<,444 x 0/6)
Wct`o
K`sm rnknlvng ay K lj H`ju`ry
U20Y..
U20Y
;,062
T;,662
T‛4‛
Onttnr ‟K’ ls tmn kcrrnkt `jswnr.
Wmn tct`o `icujt rnknlvng ay `oo cf tmn p`rtjnrs, lf ] rnknlvng T=,444 upcj olqulg`tlcj cf tmn
p`rtjnrsmlp w`s T>1,444, kciputng `s fcoocws8
], k`plt`o
T74,444
Onss8 @icujt rnk“g lj olqulg`tlcj
=,444
]“s sm`rn lj olqulg`tlcj ocss
T;1,444
Wct`o k`plt`o cf tmn tmrnn p`rtjnrs
Onss8 Wct`o olqulg`tlcj ocss (T;1,444 ½ 7 x 2)
Wct`o `icujt rnknlvng ay `oo cf tmn p`rtjnrs
U21Y..
U21Y
T04=,444
>6,444
T >1,444
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
@ssuiljb tmn f`kts blvnj lj Jc. 02, nxknpt tm`t ] rnknlvng T16,444 `s ` rnsuot cf tmn olqulg`tlcj,
`s p`rt cf tmn olqulg`tlcj X rnknlvng tmn `icujt cf T07,>44, kciputng `s fcoocws8
], k`plt`o
Onss8 @icujt rnk“g lj olqulg`tlcj
]“s sm`rn lj olqulg`tlcj ocss
T74,444
16,444
T07,444
X, k`plt`o
Onss8
[m`rn
lj olqulg`tlcj
ocss (T07,444½7
x 0)
@icujt
rnknlvng
ay X lj olqulg`tlcj
olqulg`tlc
j
U2;Y..
U2;Y
T0=,444
;,>44
T07,>44
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Wmn rnspnktlvn sm`rns cf [`jkmnz `jg W`j lj tmn flj`o k`sm glstrlautlcj wloo an T02>,444 `jg
T01>,444, rnspnktlvnoy, kciputng `s fcoocws8
Wct`o
[`jkmnz
W`j
K`plt`o a`o`jkns
T0,1>4,444
T2>4,444 T>44,444
Jctn p`y`aon tc W`j
144,444
144,444
Wct`o ljtnrnst
T0,7>4,444 T2>4,444 T244,444
Qn`olz`tlcj ocss, nqu`ooy8
T0,7>4,444 ‛ T;44,444
(T0,0>4,444) (>2>,444) (>2>,444)
[m`rn lj flj`o glstrlautlcj
T ;44,444 T02>,444 T01>,444
U27Y..
U27Y
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Lf olqulg`tlcj t`ens po`kn `jg `ssnts `rn rn`olzng `t acce v`oun, tmn p`rtjnrs wcuog rnknlvn k`sm
glstrlautlcjs nqu`o tc tmnlr rnkcrgng k`plt`o a`o`jkns lj flj`o olqulg`tlcj.
U2>Y.
U2>Y.
Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Hcmj rnknlvng tct`o k`sm glstrlautlcj cf T14,444, kciputng `s fcoocws8
@onx
H`y
Hcmj
K`plt`o a`o`jkns
T<>,444
T=4,444
T24,444
Ocss cj rn`olz`tlcj cf ctmnr
`ssnts `t 18080
(T0>4,444 ‛ T 24,444)
(74,444)
(14,444)
(14,444)
Wmncrntlk`o ocss cj
rni`ljljb ctmnr `ssnts
(T16>,444-T0>4,444)
(>2,>44)
(1=,2>4)
(1=,2>4)
@ghustng k`plt`o a`o`jkns
T( 1,>44)
T;0,1>4
T10,1>4
Gnflklnjky cf @onx
1,>44 ( 0,1>4)
( 0,1>4)
T -4T;4,444
T14,444
K`sm glstrlautlcj a`sls
U26Y..
U26Y
Onttnr ‟G’ ls tmn kcrrnkt `jswnr.
Hc smcuog `ascra T74,444 cf tmn rni`ljljb ko`li `b`ljst tmn flri kciputng `s fcoocws8
Wct`o
Hc
Onn
Vl
K`plt`o a`o`jkns
T <>4,444
T;>4,444 T1>4,444 T;>4,444
Qn`olz`tlcj ocss
(0,444,444) (;44,444) (144,444) (>44,444)
T >4,444 T >4,444T (0>4,444)
T( >4,444)
Vl“s gnflklnjky, ;81
( <4,444) (64,444)
0>4,444
Ol`alolty fcr ujp`lg
Ko`li
T( >4,444)
T( 74,444) T( 04,444) T ‛
‛44Onttnr ‟A’ ls tmn kcrrnkt `jswnr.
Lf tmn flrst k`sm s`on cf `ssnts acceng `t T0>4,444 rnsuotng lj jnt rn`olz`tlcj cf T014,444, tmn
`icujt tc an glstrlautng tc Lrnjn wcuog an T77,444, kciputng `s fcoocws8
U22Y..
U22Y
Lrnjn“s k`plt`o
Onss8 [m`rn lj8
Qn`olz`tlcj ocss8
(T0>4,444 ‛ T014,444) x 14%
Tcsslaon ocss cj rni`ljljb ctmnr `ssnts8
(T1>4,444 ‛ T0>4,444) x 14%
Lrnjn“s sm`rn lj flrst k`sm glstrlautlcj
UoxxvlllY..
UoxxvlllY
T24,444
T 6,444
14,444 16,444
T 77,444
Onttnr ‟G’ ls tmn kcrrnkt `jswnr.
G`j
rnknlvn
T>>,144
lj fuoo snttoninjt
cf mls ljtnrnst
lj tmn
T0<;,444 iust an
rn`olzngFcr
frci
tmntcs`on
cf tmn
p`rtjnrsmlp“s
jcj -k`sm `ssnts,
jcj-k`sm
kciputng
`s p`rtjnrsmlp,
fcoocws8
T`rtjnrs“ k`plt`o
Ol`aloltlns
K`sm
Jcj-k`sm `ssnts
T0;4,444
<4,444
( 74,444)
T0=4,444
G`j“s gnslrng sm`rn lj snttoninjt
Onss8 G`j“s
G`j“s k`plt`o a`o`jkn
G`j“s sm`rn lj nstli`tng rn`olz`tlcj b`lj
T>>,144
>4,444
T >,144
Jcj-k`sm `ssnts
Nstli`tng rn`olz`tlcj b`lj (T>,144 ½ 74%)
Nstli`tng rn`olz`tlcj frci s`on cf jcj-k`sm `ssnt
T0=4,444
0;,444
T0<;,444
UoxxlxY.
UoxxlxY.
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
Wmn gnflklnjt p`rtjnr ls A`km `jg mls `ggltlcj`o k`sm kcjtrlautlcj tc flj`ooy olqulg`tn tmn p`rtjnrsmlp ls
T6,444, kciputns `s fcoocws8
A`km
Olzst
[tr`uss
Wct`o ljtnrnst (k`plt`o `jg
oc`j a`o`jkns)
T>>,444
T04>,444 T144,444
Qn`olz`tlcj ocss, `t 78781
T744,444 ‛ T172,>44
( 60,444) ( 60,444) ( ;4,>44)
A`o`jkn (gnflklnjky)
T( 6,444)
T 77,444
T06<,>44
UoxxxY
UoxxxY..
Onttnr ‟@’ ls tmn kcrrnkt `jswnr.
Wmn acce v`oun cf tmn p`rtjnrsmlp“s jcj-k`sm
jcj -k`sm `ssnts cj I`y ;0, 1400, w`s T0=4,444, kciputng `s
fcoocws8
T`rtjnrs “ k`plt`o (`ssuing tc an `ftnr
T`rtjnrs“
kcjslgnrljb tmn jnt ljkcin)
Ol`aloltlns
T0;4,444
<4,444
Wct`o `ssnts
Onss8 K`sm
Acce v`oun cf jcj-k`sm `ssnts cj I`y ;0, 1400
T114,444
74,444
T0=4,444
-njg cf qulzznr-
mttp8//`kktb1ugi.aocbspct.kci/140>/42/p`rtjnrsmlp-nxnrklsns.mtio