Solucionario Unidad 14 Piac - Macmillan, Ejercicios de Contabilidad

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Rmlded 54Rmlded 54 ‘‘ Ipbrehlimbs olmemhlbresIpbrehlimbs olmemhlbres 66

XubrbXubrbmhlesmhles dldåhtlhesdldåhtlhes

°°°° BkBk ifgbtlviifgbtlvi prlmhlpekprlmhlpek dbdb bstebste umldedumlded bsbs hiaprbmdbrhiaprbmdbr bkbk himhbptihimhbpti dbdb ipbrehlømipbrehløm olmemhlbreolmemhlbre yy dlstlmulrdlstlmulr keskes ipbrehlimbs bm heplteklzehløm slapkb y hiapubste.ipbrehlimbs bm heplteklzehløm slapkb y hiapubste. ^ertlbmdi dbk håkhuki db dlobrbmtbs verlefkbs bm lmtbrìs slapkb, eprbmdbrbais e hekhuker temtis bqulvekbmtbs, e^ertlbmdi dbk håkhuki db dlobrbmtbs verlefkbs bm lmtbrìs slapkb, eprbmdbrbais e hekhuker temtis bqulvekbmtbs, e dlstlmulr kes ipbrehlimbs db heplteklzehløm db kes db dbshubmti, e hiaprbmdbr bk himhbpti db bqulvekbmhle olmemhlbredlstlmulr kes ipbrehlimbs db heplteklzehløm db kes db dbshubmti, e hiaprbmdbr bk himhbpti db bqulvekbmhle olmemhlbre y e hekhuker bk vbmhlalbmti hia÷m yy e hekhuker bk vbmhlalbmti hia÷m y bk vbmhlalbmti abdli.bk vbmhlalbmti abdli. ^istbrlirabmtb, rbeklzerbais kis alsais håkhukis bm heplteklzehløm hiapubste. , olmekabmtb, eprbmdbrbais e^istbrlirabmtb, rbeklzerbais kis alsais håkhukis bm heplteklzehløm hiapubste. , olmekabmtb, eprbmdbrbais e dlobrbmhler bk tlpi db lmtbrìs emuek mialmek dbk tlpi db lmtbrìs bobhtlvi bm heplteklzehløm hiapubste.dlobrbmhler bk tlpi db lmtbrìs emuek mialmek dbk tlpi db lmtbrìs bobhtlvi bm heplteklzehløm hiapubste. Bm ke bxpislhløm irek db ke umlded,Bm ke bxpislhløm irek db ke umlded, bk bsqubae lmlhlek mis eyuderå e sltuerbk bsqubae lmlhlek mis eyuderå e sltuer kis himhbptis y e hbmtrer e kiskis himhbptis y e hbmtrer e kis ekuamis.ekuamis. E ki keri db ke umlded sb pkemtbem bgbapkis y hesis pråhtlhis sikuhlimedis pere oehlklter ke eslalkehløm db kisE ki keri db ke umlded sb pkemtbem bgbapkis y hesis pråhtlhis sikuhlimedis pere oehlklter ke eslalkehløm db kis himtbmldis pir pertb db kis ekuamis.himtbmldis pir pertb db kis ekuamis. ^ere olmeklzer ke umlded, sb lmhkuybm dlvbrses ehtlvldedbs pripubstes, qub jem sldi huldediseabmtb sbkbhhlimedes bm^ere olmeklzer ke umlded, sb lmhkuybm dlvbrses ehtlvldedbs pripubstes, qub jem sldi huldediseabmtb sbkbhhlimedes bm huemti e mlvbk y himtbmldi, y ehtlvldedbs olmekbs (rbsubktes tides bm bstb sikuhlimerli), qub slrvbm pere rbpeser kishuemti e mlvbk y himtbmldi, y ehtlvldedbs olmekbs (rbsubktes tides bm bstb sikuhlimerli), qub slrvbm pere rbpeser kis himtbmldis bstudledis him emtbrlirlded, dbtbhter himhbptis mi eslalkedis hirrbhteabmtb y hirrblr kes pislfkbshimtbmldis bstudledis him emtbrlirlded, dbtbhter himhbptis mi eslalkedis hirrbhteabmtb y hirrblr kes pislfkbs dbsvlehlimbs dbtbhtedes bm bk prihbsi db eprbmdlzegb. Edbaås, sb lmhkuyb um hesi pråhtlhi olmek (rbsubkti teaflìm bmdbsvlehlimbs dbtbhtedes bm bk prihbsi db eprbmdlzegb. Edbaås, sb lmhkuyb um hesi pråhtlhi olmek (rbsubkti teaflìm bm bstb sikuhlimerli) qub bmkife tidis kis himtbmldis bstudledis bm ke umlded, y, pir ÷ktlai, pere qub kis ekuamisbstb sikuhlimerli) qub bmkife tidis kis himtbmldis bstudledis bm ke umlded, y, pir ÷ktlai, pere qub kis ekuamis pubdem bvekuersb, sb oehlklte ume eutibvekuehløm him ehtlvldedbs tlpi tbst. Kis ekuamis dlspimbm db kes sipubdem bvekuersb, sb oehlklte ume eutibvekuehløm him ehtlvldedbs tlpi tbst. Kis ekuamis dlspimbm db kes sikuhlimbs bmkuhlimbs bm ke ÷ktlae pålme dbk klfri.ke ÷ktlae pålme dbk klfri. Ek trefeger kis himtbmldis, sb rbhialbmde rbhurrlr e bgbapkis rbekbs pere qub kis ekuamis ldbmtlolqubm ki qub rbeklzemEk trefeger kis himtbmldis, sb rbhialbmde rbhurrlr e bgbapkis rbekbs pere qub kis ekuamis ldbmtlolqubm ki qub rbeklzem bm tidi aiabmti him ke ehtlvlded baprbserlek.bm tidi aiabmti him ke ehtlvlded baprbserlek. Itris aetbrlekbs lmtbrbsemtbs qub sb pubdbm uItris aetbrlekbs lmtbrbsemtbs qub sb pubdbm utlklzer bm bk euke hiai aetbrlekbs hiapkbabmterlis sim7tlklzer bm bk euke hiai aetbrlekbs hiapkbabmterlis sim

‘‘ Kes prbsbmtehlimbs auktlabdle. Xim prbsbmtehlimbs bm ^iwbr^ilmt dlsbõedes pere epiyer kes bxpklhehlimbs bm bkKes prbsbmtehlimbs auktlabdle. Xim prbsbmtehlimbs bm ^iwbr^ilmt dlsbõedes pere epiyer kes bxpklhehlimbs bm bk

euke him eyude db um irdbmedir yeuke him eyude db um irdbmedir y um priybhtir.um priybhtir.

‘‘ @ETB7 bs um bstir evemzedi db terbes db bvekuehløm. Him @ETB, bk priobsir pubdbbmbrer tides kes@ETB7 bs um bstir evemzedi db terbes db bvekuehløm. Him @ETB, bk priobsir pubdbbmbrer tides kes

bvekuehlimbs qub dbsbb, himoirab e umis hrltbrlis dbtbralmedis, y, edbaås, pubdb lmtbrehtuer him kis ekuamis,bvekuehlimbs qub dbsbb, himoirab e umis hrltbrlis dbtbralmedis, y, edbaås, pubdb lmtbrehtuer him kis ekuamis, bmvlåmdikbs ehtlvldedbs e trevìs dbk pripli bstir y mitlolhåmdikbs sus heklolhehlimbs. Esá alsai, bm bk epertedibmvlåmdikbs ehtlvldedbs e trevìs dbk priplibstir y mitlolhåmdikbs sus heklolhehlimbs. Esá alsai, bm bk epertedi DbsheresDbsheres, bk ekuami dlspimb db dihuabmtis ÷, bk ekuami dlspimb db dihuabmtis ÷tlkbs pere prioumdlzer bm sus himihlalbmtis.tlkbs pere prioumdlzer bm sus himihlalbmtis. E himtlmuehløm, sb aubstre ume tefke rbsuabm hiE himtlmuehløm, sb aubstre ume tefke rbsuabm him tidis kis rbhursis pere bste umldedm tidis kis rbhursis pere bste umlded 77 Vbhursis db ke Rmlded 54Vbhursis db ke Rmlded 54 ED_EMTEED_EMTE @B7@B ∖∖ ^riybhti hurrlhuker y^riybhti hurrlhuker y prireaehlimbs db eukeprireaehlimbs db euke ∖∖ ^rbsbmtehlimbs auktlabdle^rbsbmtehlimbs auktlabdle ∖∖ XikuhlimerliXikuhlimerli

@ETB7@ETB ∖∖ ^rbumtes db bvekuehløm^rbumtes db bvekuehløm ∖∖ DbsheresDbsheres

Xikuhlimerli e kes ehtlvldXikuhlimerli e kes ehtlvld edbedbs prs pr ipubsteipubstess

5 =5 == I= Ipbrehlimpbrehlimbs olmbs olmemhlbresemhlbres 5°°5°° XbXb lmvlbrtbmlmvlbrtbm 5.>>>5.>>> ₫₫ bmbm umeume bmtldedbmtlded olmemhlbreolmemhlbre duremtbduremtb 66 eõiseõis ee umum tlpitlpi dbdb lmtbrìslmtbrìs mimi

ålme 85<ålme 85< ehuaukefkb dbk 5>% emuek. Ek olmeklzer bk pbrlidi,ehuaukefkb dbk 5>% emuek. Ek olmeklzer bk pbrlidi, pbrhlflais 5.6>> ₫ qub hirrbspimdbm e kis 5.>>>pbrhlflais 5.6>> ₫ qub hirrbspimdbm e kis 5.>>>

Rmlded 54Rmlded 54 ‘‘ Ipbrehlimbs olmemhlbresIpbrehlimbs olmemhlbres 44

4°°4°° XbXb lmvlbrtblmvlbrtb umum hepltekhepltek dbdb 6.?>>6.?>> ₫₫ ekek 8%8% dbdb lmtbrìslmtbrìs slapkbslapkb trlabstrek.trlabstrek. DbtbralmeDbtbralme huåmtishuåmtis sbabstrbs durø ke lmsbabstrbs durø ke lm vbrsløm svbrsløm s l rbtlreais bml rbtlreais bm titek 8.?titek 8.?<6<6 ₫.₫.

ll 11 >,>8>,>8 ° 4 1 >,56° 4 1 >,

 8,8,2>2> eeõõisis

8,2> eõis ° 6 1 0 sbabstrbs durø ke lmvbrsløm8,2> eõis ° 6 1 0 sbabstrbs durø ke lmvbrsløm I flbm7I flbm

  8.?<6,>>6.?>>,>>8.?<6,>>6.?>>,>>6.?>>,6.?>>,>> °>> ° >,>8>,>8  54 trl54 trlabsabstrbstrbs

54 trlabstrbs/6 1 0 sbabstrbs durø ke lmvbrsløm54 trlabstrbs/6 1 0 sbabstrbs durø ke lmvbrsløm Hm 1 Hi (5+l.m)Hm 1 Hi (5+l.m) 8.?<6,>> 1 6.?>>,>> (5+>,56.m)8.?<6,>> 1 6.?>>,>> (5+>,56.m)

5,46 1 5+ >,56.m5,46 1 5+ >,56.m 5,46 -5 1 >,56.m5,46 -5 1 >,56.m

>>,,,,   33 mm 11 8,28,2 eõiseõis ** 66 11 00 sbabstrbssbabstrbs

4=4== D= Dbshubmtibshubmti hiahiabrhlekbrhlek

2°°2°° Rm bobhti db 4.>>> ₫ sb dbshubmte 4> dáes emtbs db su vbmhlalbmti bm umeRm bobhti db 4.>>> ₫ sb dbshubmte 4> dáes emtbs db su vbmhlalbmti bm ume bmtlded femherlebmtlded femherle qub epklhe um tlpi db lmtbrìs dbk <% slapkb emuek. Hekhuke bk lapirtb dbk dbshubmti y bk vekirqub epklhe um tlpi db lmtbrìs dbk <% slapkb emuek. Hekhuke bk lapirtb dbk dbshubmti y bk vekir bobhtlvi qub peerå ke bmtlded.bobhtlvi qub peerå ke bmtlded.

DD 11 MM ‘‘ BB

DD 1 4.>>>,>>1 4.>>>,>> ‘‘ 8.,>> 1 4>,>>8.,>> 1 4>,>> ₫₫

2=2== B= Bqulqulvekbmhle olvekbmhle ol memhlbrememhlbre

?°°?°° Bk Xr. Aertám tlbmb qub peer dis dbudes, ume db 6.>>> ₫ him vbmhlalbmti e kis 8> dáes y itreBk Xr. Aertám tlbmb qub peer dis dbudes, ume db 6.>>> ₫ him vbmhlalbmti e kis 8> dáes y itre db 4.>>> ₫ him vbmhlalbmti e kis 2> dáes. Xl jiy dbhldb klqulder kes dis dbudes y bk tlpi db lmtbrìsdb 4.>>> ₫ him vbmhlalbmti e kis 2> dáes. Xl jiy dbhldb klqulder kes dis dbudes y bk tlpi db lmtbrìs qub sb epklhe bs dbkqub sb epklhe bs dbk 5>5>% slapkb emuek, hekhuke bk l% slapkb emuek, hekhuke bk l apirtb qapirtb q ub tbmdrå peer.ub tbmdrå peer. Jey qub tbmbr bm hubmte7Jey qub tbmbr bm hubmte ‖‖ E pertlr db quì aiabmti sb vem e hiaputer kis vbmhlalbmtis7 e pertlr dbk aiabmti hbri.E pertlr db quì aiabmti sb vem e hiaputer kis vbmhlalbmtis7 e pertlr dbk aiabmti hbri. ‖‖ Bm quì aiabmti sb ve e rbeklzer ke bqulvekbmhle7 ke bqulvekbmhle sb rbeklzerå bm bk aiabmti >, ye qubBm quì aiabmti sb ve e rbeklzer ke bqulvekbmhle7 ke bqulvekbmhle sb rbeklzerå bm bk aiabmti >, ye qub bs e bsb aiabmti e dimdb veais e treskeder kes dis dbudes.bs e bsb aiabmti e dimdb veais e treskeder kes dis dbudes. ‖‖ Tlpi db lmtbrìs7 5>%Tlpi db lmtbrìs7 5>% ‖‖ Xb ve e utlklzer ke heplteklzehløm.Xb ve e utlklzer ke heplteklzehløm.

Hi(6)Hi(6)

Rmlded 54Rmlded 54 ‘‘ Ipbrehlimbs olmemhlbresIpbrehlimbs olmemhlbres 22

Hi(5)Hi(5) 6.>>>6.>>> 4.>>>4.>>>

8>8> 2>2>

HmHm 11 HiHi (5+l.m)(5+l.m) 33 HiHi (^11) +.+.

()()^ 

6.>>>,>>6.>>>,>> 55  >,5> ° 8>>,5> ° 8>8?>8?> 

4.>>>,>>4.>>>,>> 55  >,5> ° 2>>,5> ° 2>8?>8?>  5.5.<:<:8,8, 4040  8.8.<4<42,2, 6565  2.2.<6<6:,:,?:?:

₫₫

?=?== _= _bmhlalbmti hibmhlalbmti hia÷m ya÷m y vbmhlalbmti abdlivbmhlalbmti abdli 0°°0°° Bk sbõir Jbrmåmdbz tlbmbBk sbõir Jbrmåmdbz tlbmb pbmdlbmtb trbs kbtres db 6.>>> ₫, 5.>>> ₫ y 8.>>> ₫ him vbmhlalbmti bkpbmdlbmtb trbs kbtres db 6.>>> ₫, 5.>>> ₫ y 8.>>> ₫ him vbmhlalbmti bk 6> db efrlk, bk 5 db gumli y bk 5> db sbptlbafrb db 6>ZZ, rbspbhtlveabmtb. Bk dáe 2 db aerzi sb6> db efrlk, bk 5 db gumli y bk 5> db sbptlbafrb db 6>ZZ, rbspbhtlveabmtb. Bk dáe 2 db aerzi sb ehubrde sustltulr kes trbs kbtres pir ume ÷mlhe kbtre db 2.<8?,5> ₫. Hekhukeehubrde sustltulr kes trbs kbtres pir ume ÷mlhe kbtre db 2.<8?,5> ₫. Hekhuke e) Kee) Ke obhje bm qub vbmhbrå ke kbtre ÷mobhje bm qub vbmhbrå ke kbtre ÷m lhe sl bk tllhe sl bk tl pi db dbshpi db dbsh ubmti qubmti q ub sb epklhe bs dbk 52%ub sb epklhe bs dbk 52% emuek.emuek. f) Ke obhje bm qub vbmhbráe ke kbtre ÷mlhe sl sb ehirdere sustltulr kes trbs kbtres pir ume kbtre dbf) Ke obhje bm qub vbmhbráe ke kbtre ÷mlhe sl sb ehirdere sustltulr kes trbs kbtres pir ume kbtre db ?.>>> ₫.?.>>> ₫. e)e)

   

∕∕ gg^ 

 8?>8?>

∕∕ gg^ °° gg

g1g1

g1g1 (^)  8?>8?> °° 

5?25?2

2.<8?,5> ?.>>>,>>2.<8?,5> ?.>>>,>> >,52>,528?>8?> °° 040040.>>.>>>,>>,>>>

,52>,

8?>8?> °° 2.<2.<8?,8?,5>5>^

 5>5>> dá> dáeses

Ke kbtre vbmhbrå bk 58 db gumli.Ke kbtre vbmhbrå bk 58 db gumli. f)f)

  040.>>>,>>040.>>>,>>?.>>>,>>?.>>>,>>  564564,2>,2> dáesdáes

Ke kbtre vbmhbrå bk 0 db gukli.Ke kbtre vbmhbrå bk 0 db gukli.

0=0== H= Heplteklzehløm heplteklzehløm h iapiapubsteubste :°°:°° Rm hepltek db 6.2>> ₫ sb dbpislte bm umeRm hepltek db 6.2>> ₫ sb dbpislte bm ume bmtlded ek 2% db lmtbrìs hiapubsti emuek dubmtlded ek 2% db lmtbrìs hiapubsti emuek du remtb ?remtb? eõis. Heõis. Hekhuker ke hemtlded qub rbtlrerbais tremshurrlekhuker ke hemtlded qub rbtlrerbais tremshurrl di bsb tlbapi bm himhbptidi bsb tlbapi bm himhbpti db hepltek aåsdb hepltek aås lmtbrbsbs.lmtbrbsbs. HHmm 11 HH>> (5 + l)(5 + l)mm HHmm 1 6.2>>,>> (5 + >,>2)1 6.2>>,>> (5 + >,>2)??^ 1 8.82>,64 ₫1 8.82>,64 ₫

<°°<°° Rm hepltek sb dbpislte duremtb 0 eõis bm ume bmtlded olmemhlbre qub epklhe um 8% db lmtbrìsRm hepltek sb dbpislte duremtb 0 eõis bm ume bmtlded olmemhlbre qub epklhe um 8% db lmtbrìs hiapubsti emuek. Tremshurrldi bsb tlbapi sb rbtlrem bm titek 8.?:<,?6 ₫. Dbtbralme bk lapirtb dbkhiapubsti emuek. Tremshurrldi bsb tlbapi sb rbtlrem bm titek 8.?:<,?6 ₫. Dbtbralme bk lapirtb dbk hepltek qub sb dbpisltøhepltek qub sb dbpisltø y bk db kisy bk db kis lmtbrbsbs qub sb jem bmbredi.lmtbrbsbs qub sb jembmbredi. HHmm 11 HH>> (5 + l)(5 + l)mm HH>> 1 8.?:<,?6 *(5 + >,>8)1 8.?:<,?6 *(5 + >,>8)-0-0^ 1 8.>>>,>> ₫1 8.>>>,>> ₫

Rmlded 54Rmlded 54 ‘‘ Ipbrehlimbs olmemhlbresIpbrehlimbs olmemhlbres 00

:=:== H= Heplteklzehløm oeplteklzehløm o rehhlrehhlimede hiapimede hiapubste. Tubste. Temtisemtis bqulvekbmtbsbqulvekbmtbs 5>°°5>°° Rm hepltek db 4.>>> ₫ sb dbpislte bm ume bmtlded olmemhlbre ek 6% db lmtbrìs hiapubstiRm hepltek db 4.>>> ₫ sb dbpislte bm ume bmtlded olmemhlbre ek 6% db lmtbrìs hiapubsti trlabstrek, duremtb 65 abtrlabstrek, duremtb 65 absbs. Hesbs. Hekhuke kikhuke ki qub sb pbrhlflrå trqub sb pbrhlflrå tr emshurrldiemshurrldi bsb tlbapi bm himhbpti dbsb tlbapi bm himhbpti d bb hepltek aås lhepltek aås l mtbrbsbmtbrbsbs.s. HHmm 11 HH>> (5 + l(5 + lcc))mcmc 65 absbs 1 65/56 eõis * 4 1 0 trlabstrbs65 absbs 1 65/56 eõis * 4 1 0 trlabstrbs HHmm 1 4.>>>,>> (5 + >,>6)1 4.>>>,>> (5 + >,>6)^00 1 4.2<4,04 ₫1 4.2<4,04 ₫

55°°55°° Xb siklhlte um prìsteai db 52.>>> ₫ bm ume bmtlded olmemhlbre qub epklhe umXb siklhlte um prìsteai db 52.>>> ₫ bm ume bmtlded olmemhlbre qub epklhe um lmtbrìs dbk 56%lmtbrìs dbk 56% emuek mialmek heplteklzefkb abmsuekabmtb. Hekhuke huåmti jefrå qub dbvikvbr tremshurrldi 8emuek mialmek heplteklzefkb abmsuekabmtb. Hekhuke huåmti jefrå qub dbvikvbr tremshurrldi 8 eõis.eõis. cc   cc

  >,56>,56 5656  >,>,>5> 8 eõis 1 8 ° 56 1 8? absbs8 eõis 1 8 ° 56 1 8? absbs HHmm 11 HH>> (5 + l(5 + lcc))mcmc HHmm^ 1 52.>>>,>> ° (5 + >,>5)1 52.>>>,>> ° (5 + >,>5)

8?8? 1 65.4?5,28 ₫1 65.4?5,28 ₫

<=<=== BqulvekbmhlBqulvekbmhlee olmolmemhlbre bemhlbre bm heplteklzehløm hm heplteklzehløm h iapuiapubstebste 56°°56°° Jey qub peer dis dbudes, ume db 6.>>> ₫ him vbmhlalbmti e kis 0 sbabstrbs y itre db 8.>>>Jey qub peer dis dbudes, ume db 6.>>> ₫ him vbmhlalbmti e kis 0 sbabstrbs y itre db 8.>>> him vbmhlalbmti e kis < trlabstrbs. Hekhuke bk lapirtb qub tbmdrbais qub peer sl dbhldlaishim vbmhlalbmti e kis < trlabstrbs. Hekhuke bk lapirtb qub tbmdrbais qub peer sl dbhldlais sekder kes dis dbudes e kis 8 eõis y bk tlsekder kes dis dbudes e kis 8 eõis y bk tl pi db lmtbrìs epklhedi bs db um 6% hiapubsti abmsuek.pi db lmtbrìs epklhedi bs db um 6% hiapubsti abmsuek.

HH8?8? 1 Hm + Hi 11 Hm + Hi 1 8.>>>,>>8.>>>,>> °(5 +°(5 + >,>6)>,>6)<<^ + 6.>>>,>> °(5 + >,>6)+ 6.>>>,>> °(5 + >,>6) -?-?^ 1 8.2:2,6: + 5.002,<41 8.2:2,6: + 5.002,< HH8?8? 1 2.8?5,66 ₫1 2.8?5,66 ₫

Xikuhlimerli e kes ehtlvldedbs olmekbsXikuhlimerli e kes ehtlvldedbs olmekbs

5°°5°° Hekhuke bk hepltek qub sbHekhuke bk hepltek qub sb rbtlrerå dbmtri db < eõis sl jiy lmvbrtlaisrbtlrerå dbmtri db < eõis sl jiy lmvbrtlais 6.:2> ₫ bm ume bmtlded6.:2> ₫ bm ume bmtlded olmemhlbre qub ipbre ek 5>olmemhlbre qub ipbre ek 5>% db lmtbrìs slapkb emuek. ¹H% db lmtbrìs slapkb emuek. ¹Huåmti jefrbais iuåmti jefrbais i ftbmldi bm hftbmldi bm h imhbpti dbimhbpti db lmtbrbsbs9lmtbrbsbs mm  6.6.:2:2>,>,>>>> (5(5 >,5∐<)>,5∐<) 1 2.452,>>1 2.452,>> ₫₫ LL 1 2.452,>>1 2.452,>> ‘‘ 6.:2>,>> 1 6.2?2,>>6.:2>,>> 1 6.2?2,>> ₫₫ L 1 Hilm 1 6.:2> >,5< 1 6.2?2,>>L 1 Hilm 1 6.:2> >,5< 1 6.2?2,>> ₫₫

^ålme 86>^ålme 86>

>> 6060 8?8?^4646

8.>>>,>>8.>>>,>> HH

Rmlded 54Rmlded 54 ‘‘ Ipbrehlimbs olmemhlbresIpbrehlimbs olmemhlbres ::

6°°6°° ^ir ume dbude edqulrlde jehb 6> eõis jey qub peer bm himhbpti db hepltek b lmtbrbsbs 5<.6>>^ir ume dbude edqulrlde jehb 6> eõis jey qub peer bm himhbpti db hepltek b lmtbrbsbs 5<.6>> ₫ e um tlpi db lmtbrìs slapkb emuek dbk 8%. Hekhuke bk lapirtb db ke dbude y bk lapirtb db kis₫ e um tlpi db lmtbrìs slapkb emuek dbk 8%. Hekhuke bk lapirtb db ke dbude y bk lapirtb db kis lmtbrbsbs qub jey qub efimer.lmtbrbsbs qub jey qub efimer.

  (^) 5 >,>8 ° 6>5 >,>8 ° 6> 5<.6>>,>>5<.6>>,>>  56.56.>>>>>>,>>,>> (^) ₫₫

LL 11 5<.6>>,>>5<.6>>,>> ‘‘ 56.>>>,>>56.>>>,>> 1 0.6>>,>>1 0.6>>,>> ₫₫ HHmm 11 HH>> (5 + lm)(5 + lm) 5<.6>> 1 H5<.6>> 1 Hii (5 + >,>86>)(5 + >,>86>) HH>> 1 5<.6>> / (5 + >,?)1 5<.6>> / (5 + >,?) 1 561 56.>>>,>> ₫.>>>,>> ₫ L 1 5<.6>>L 1 5<.6>> ‘‘ 56.>>> 1 0.6>> ₫56.>>> 1 0.6>> ₫

8°°8°° ¹¹Duremtb huåmti tlbapi sb lmvlrtlø um hepltekDuremtb huåmti tlbapi sb lmvlrtlø um hepltek db 6.?>> ₫ pere qub sb hdb 6.?>> ₫ pere qub sb himvlrtlbre bm 4.46> ₫ sl keimvlrtlbre bm 4.46> ₫ sl ke bmtlded db hrìdlti epklhe um tlbmtlded db hrìdlti epklhe um tl pi db lmtbrìs slapkpi db lmtbrìs slapk b emuek dbk 5b emuek dbk 5>%9>%

   mm^    °° 

  4.46>,>>6.?>>,>>4.46>,>>6.?>>,>>6.?>>,6.?>>,>> °>> ° >,5>>,5>  0 e0 eõõisis

HHmm 11 HH>> (5 + lm)(5 + lm)

4.46> 1 6.?>> (5 + >,5m)4.46> 1 6.?>> (5 + >,5m) 4.46> / 6.?>>4.46> / 6.?>> 1 5 + >,5m)1 5 + >,5m) 5,0 -5 1 >,5m5,0 -5 1 >,5m

,0 / >,5 1 m>,0 / >,5 1 m m 1 0 eõism 1 0 eõis

4°°4°° ¹Uuì tlpi db lmt¹Uuì tlpi db lmt brìs slabrìs sla pkb emuek sb epklhpkb emuek sb epklh ø e um heplø e um hepl tek db 55.tek db 55.>>>>>> ₫₫ pere priduhlrpere priduhlr bm 8 eõis bmbm 8 eõis bm himhbpti db hepltek b lmtbrbsbs 58.<0> ₫9himhbpti db hepltek b lmtbrbsbs 58.<0> ₫

   mm^    °° 

  58.<0>,>>55.>>>,>>58.<0>,>>55.>>>,>>55.55.>>>>>>,>> °,>> ° 8 8  >,>,><><

Xb epklhø um tlpi dbk <%.Xb epklhø um tlpi dbk <%. HHmm 11 HH>> (5 + lm)(5 + lm) 58.<0> 1 55.>>> (5 + l8)58.<0> 1 55.>>> (5 + l8) 58.<0> / 55.>>58.<0> / 55.>> 1 5 + l8)1 5 + l8) 5,60 -5 1 8l5,60 -5 1 8l

,60 / 8 1 l>,60 / 8 1 l l 1 >,>< 1 <% emuekl 1 >,>< 1 <% emuek

2°°2°° JeJehb 2 eõis dbpislteaishb 2 eõis dbpislteais bm ume bmtlded olmemhlbre um hbm ume bmtlded olmemhlbre um h epltek ek 4% db lmtbrìs slapkb emuek. Bepltek ek 4% db lmtbrìs slapkb emuek. Bkk hepltek olmek i aimthepltek olmek i aimt emtb eemtb ehuaukedi kihuaukedi ki vikvbaisvikvbais e lmvbrtlr bm ke alsae bmtlded olmemhlbre e um 8%e lmvbrtlr bm ke alsae bmtlded olmemhlbre e um 8% db lmtbrìs slapkb emuek duremtb 4 eõis aås. Mis hiaumlhem qub bm huetri eõis rbhlflrbais bmdb lmtbrìs slapkb emuek duremtb 4 eõis aås. Mis hiaumlhem qub bm huetri eõis rbhlflrbais bm himhbpti db hepltek b lmtbrbsbs 55.464 ₫.himhbpti db hepltek b lmtbrbsbs 55.464 ₫. ¹Huåk bre bk lapirtb dbk hepltek¹Huåk bre bk lapirtb dbk hepltek dbpisltedi9dbpisltedi

Hi(6)Hi(6) Hi(5)Hi(5) 55.464,>>55.464,>>

Rmlded 54Rmlded 54 ‘‘ Ipbrehlimbs olmemhlbresIpbrehlimbs olmemhlbres 5>5>

52 absbs/56 1 5,62 eõis52 absbs/56 1 5,62 eõis m()m()  4.4.0606>,>,>> (>> (55  >,>,5>5>°° 5,5,6262)) 1 2.85>,>>1 2.85>,>> ₫₫

<°°<°° ¹¹HuåmtisHuåmtis absbsabsbs terderåterderå umum hepltekhepltek bmbm trlpklhersbtrlpklhersb slsl sbsb epklheepklhe umum tlpitlpi dbdb lmtbrìslmtbrìs slapkbslapkb sbabstrek dbk 2%9sbabstrek dbk 2%

  8 8  °° >,^  >,56 56  (^)  6 6 °° >,>,56 56  >,>2>,>2^66  4>4> sbsbabsabstrtrbsbs °° ??  6464>> ababsbssbs

HHmm^11 HH>>^ (5 + lm)(5 + lm) 8Hi8Hi 11 HH>> (5 + >,>2m)(5 + >,>2m) 8Hi8Hi 11 HH>> (5 + >,>2m)(5 + >,>2m) 88 1 5 + >,>2m1 5 + >,>2m 8 -8 - 5 1 >,>2m5 1 >,>2m 6 / >,>2 1 m6 / >,>2 1 m m 1 4> sbabstrbs /6 1 6> eõism 1 4> sbabstrbs /6 1 6> eõis

5>°°5>°° Rme kbtre db heafli db 6.>>> ₫ sb dbshubmte <> dáes emtbs db su vbmhlalbmti bm ume bmtldedRme kbtre db heafli db 6.>>> ₫ sb dbshubmte <> dáes emtbs db su vbmhlalbmti bm ume bmtlded femherle qub epklhe um tlpfemherle qub epklhe um tlp i db dbshubmtii db dbshubmti dbk 5>%dbk 5>% slapkslapk b emuek. Hb emuek. Hekhuke bk lapirekhuke bk lapir tb dbk dbshubmti ytb dbk dbshubmti y bk vekir bobhtlvibk vekir bobhtlvi qub peerå ke bmtlded.qub peerå ke bmtlded.

   ° ( 5   °   ° ( 5   °

 8?>8?>))   66..>>>>>>,,>>> ° (5> ° (5  >>,,55>> °° (^) )) (^) 1 5.<2>,>>1 5.<2>,>> ₫₫

D 1 MD 1 M ‘‘ BB DD 1 6.>>>,>>1 6.>>>,>> ‘‘ 5.<2>,>> 1 2>5.<2>,>> 1 2>,>> ₫,>> ₫

55°°55°° ^ir um bobhti kkbvedi e dbshimter <> dáes emtbs db su vbmhlalbmti ek <% db lmtbrìs slapkb^ir um bobhti kkbvedi e dbshimter <> dáes emtbs db su vbmhlalbmti ek <% db lmtbrìs slapkb emuek, mis dbshubmtem 66,2> ₫. Hekhuke bk lapirtbemuek, mis dbshubmtem 66,2> ₫. Hekhuke bk lapirtb dbk bobhti y bk ladbk bobhti y bk la pirtb qub sb pbrhlflpirtb qub sb pbrhlfl rå ume vbzrå ume vbz qub sb jeye bobhtuedi bk dbshubmti.qub sb jeye bobhtuedi bk dbshubmti.

hh   °  °  °  ° 8?>8?>

66,2> 66,2>   °° >>,,>8?>8?>><< °° <<>>

  66,2> ° 8?>66,2> ° 8?>>,>,><><°° <><>  5.>5.>>>,>>,>>>> ₫₫

B 1 MB 1 M - - DDHH 1 5.>>>,>>1 5.>>>,>> ‘‘ 66,2> 1 <00,2> ₫66,2> 1 <00,2> ₫

56°°56°° ^ir ume kbtre dbshimtede 582 dáes emtbs db su vbmhlalbmti pbrhlflais 4.05:,02 ₫ ek sbr^ir ume kbtre dbshimtede 582 dáes emtbs db su vbmhlalbmti pbrhlflais 4.05:,02 ₫ ek sbr epklhedi um tlepklhedi um tl pi db dbshupi db dbshu bmti dbk 52% slapkb emuek. Dbmti dbk 52% slapkb emuek. Dbtbbtbralme bk lapralme bk lap irtb db ke kbtre y bk lapirtb db ke kbtre y bk lap irtbirtb db ke hemtlded dbshimdb ke hemtlded dbshim tede.tede.

   ° ( 5   °   ° ( 5   ° 8?>8?> ))

  (^) (∖.(∖. ))  (^) (∖,.(∖,..,.,))  2.>>2.>>>,>>,>>> ₫₫

DD 1 2.>>>,>>1 2.>>>,>> ‘‘ 4.05:,02 1 6:5,62 ₫4.05:,02 1 6:5,62 ₫

Rmlded 54Rmlded 54 ‘‘ Ipbrehlimbs olmemhlbresIpbrehlimbs olmemhlbres 5555

58°°58°° ^ir um p^ir um p eerì dbeerì dbshimtshimt edi 02 dáedi 02 dáes emtbs db su vbmhlaes emtbs db su vbmhla lbmti ek 4,:lbmti ek 4,:% db dbshubmti slap% db dbshubmti slap kb emuekkb emuek mis dbshubmtem 82 ₫. Hekhuke bk lapirtb dbk peerì y bk lapirtb qub sb pbrhlflrå ume vbz rbeklzedimis dbshubmtem 82 ₫. Hekhuke bk lapirtb dbk peerì y bk lapirtb qub sb pbrhlflrå ume vbz rbeklzedi bk dbshubmti.bk dbshubmti.

hh   °  °  °  ° 8?>8?>

82 82  °>,>4:°02°>,>4:°028?>8?>

 

82,>>°8?>82,>>°8?>

,>4:°02>,>4:°02  8.28.2>>,>>,>>>>

B 1 M - DB 1 M - DHH 11 8.2>>,>>8.2>>,>>^ ‘‘ 82,>> 1 8.4?2,>>82,>> 1 8.4?2,>> ₫₫

54°°54°° Tbmbais pbmdlbmtbs trbs bobhtis db 4.>>> ₫, 2.>>> ₫ y :.>>> ₫ him vbmhlalbmti bk 5> db aeyi,Tbmbais pbmdlbmtbs trbs bobhtis db 4.>>> ₫, 2.>>> ₫ y :.>>> ₫ him vbmhlalbmti bk 5> db aeyi, bk : db gukli y bk 55 db ihtufrb db 6>ZZ, rbspbhtlveabmtb. Bk dáe 8 db aerzi sb ehubrde sustltulr kisbk : db gukli y bk 55 db ihtufrb db 6>ZZ, rbspbhtlveabmtb. Bk dáe 8 db aerzi sb ehubrde sustltulr kis trbs bobhtis pirtrbs bobhtis pir um ÷mlum ÷ml hi bobhti himhi bobhti him vbmhlalbmti bk 52 db eisti db 6>Zvbmhlalbmti bk 52 db eisti db 6>ZZ. HZ. Hekhuke bk lapirtb dbkekhuke bk lapirtb dbk bobhti ÷mlhi slbobhti ÷mlhi sl sb epklhe um tlpisb epklhe um tlpi db dbshubmti dbk 5>%db dbshubmti dbk 5>% slapkb emuek.slapkb emuek.

 

  ∕∕^ g1g1gg  8?>8?>  ∕∕^ g1g1gg °° gg  8?>8?> °° 

5?25?2

 50.>>>,>> 50.>>>,>> >,5>>,5>8?>8?> °6.?:8.>>>,>>°6.?:8.>>>,>>

,5>>,5> 8?>8?> °°  HH 1 50.>82,261 50.>82,26 ₫₫ KK KKbbtbbttrtrrere^ DDeeIIH 5566 H RRAABBMMTTII^ __ bb^ mmhh^ lla 55 a>>->>:^ ll-^ aaebbm:m--geguu^ ttyyiikk MM4.>>>,>>4.>>>,>>2.>>>,>>2.>>>,>>ii^ aa ll^ mmee^ kk^ ₫₫₫₫ DDáá ee^ ss^560560 ?:?:MM ÷÷^ aa bb^ rrii^ ss^ 606.>>>,>>606.>>>,>>?82.>>>,>>?82.>>>,>>hh ii^ aa bb^ rrhh^ llee^ kk bb ₫₫₫₫^ ss KK OObbbtbhtrhjreeje (^) e (^88) KKllqquullddeehh lløømm >>8 (^55585) - -a--iaeiherhttr (^) 50.>>>,>>50.>>>,>>:.>>>,>>:.>>>,>> ₫₫₫₫ (^) DDááeess eeõõii 666666450450 5.00?.>>>5.00?.>>>6.?:8.>>>6.?:8.>>>,>>,>>,>>,>> 88 ??> ₫₫₫₫> OObDDbhááeeshjsje e ddbb vvbbmmhh llaallbbmmtt 5522 - -ee5 5??ii (^22) LapirLapirtbtb dbkdbk hepltekhepltekTTeess ee eedd bbssustltsustlt ulrshh uubbmulrmtt ii 50.>82,2650.>82,26 55 >>,,>>>> %%₫₫

TitekbsTitekbs

Rmlded 54Rmlded 54 ‘‘ Ipbrehlimbs olmemhlbresIpbrehlimbs olmemhlbres 5858

5<°°5<°° Rm hepltek db :.2>> ₫ sb dbpislte bm ume bmtlded olmemhlbre y dbspuìs db 2 eõis sb iftlbmb bmRm hepltek db :.2>> ₫ sb dbpislte bm ume bmtlded olmemhlbre y dbspuìs db 2 eõis sb iftlbmb bm himhbpti db hepltek aås lmtbrbsbs 54.<0<,<> ₫.himhbpti db hepltek aås lmtbrbsbs 54.<0<,<> ₫. Hekhuke bk tlpi db lmtbrìs hiapubsti emHekhuke bk tlpi db lmtbrìs hiapubsti emuekuek epklhedi pir ke bmtlded.epklhedi pir ke bmtlded.

  .,.,.. 

 5 5 1 >,55<<<<<<<1 >,55<<<<<<<

  (^) 56%56% HHmm 11 HH>> (5 + l)(5 + l)mm

54.<0<,<> 1 :.2>> (5+l)54.<0<,<> 1 :.2>> (5+l)

22 33 54.<0>,<> / :.2>> 1 (5+l)54.<0>,<> / :.2>> 1 (5+l)

5,0?56:6826<4 1 (5+l)5,0?56:6826<4 1 (5+l)^22 33 ∗5,0?56:682∗5,0?56:682^11 ∗∗ (5)(5) 5,55<:?25,55<:?2 11 5+l5+l

l 1 >,55<:?2 1 55,<:% emuekl 1 >,55<:?2 1 55,<:% emuek

6>°°6>°° HeHekhuke bk lkhuke bk l mtbrìs7mtbrìs e) He) Hiapubstiiapubsti trlabstrek bqulvtrlabstrek bqulv ekbmtb eekbmtb ek 5>% hiapubstik 5>% hiapubsti emuek.emuek. f) Hiapubsti emuek bqulvekbmtb ek 2%f) Hiapubsti emuek bqulvekbmtb ek 2% hiapubstihiapubsti trlabstrek.trlabstrek. h) Hiapubsti abmsuekh) Hiapubsti abmsuek bqulvekbmtb ebqulvekbmtb ek 56% hiapubstik 56% hiapubsti emuek.emuek. d) Hiapubsti emuek bqulvekbmtb ek 2%d) Hiapubsti emuek bqulvekbmtb ek 2% hiapubstihiapubsti huetrlabstrek.huetrlabstrek.

b) Hb) Hiapubstiiapubsti flabmsuek bqulvekbmtb ek :% hiapubstiflabmsuek bqulvekbmtb ek :% hiapubsti emuek.emuek. o) Hiapubsti sbabstrek bqulvekbmtb ek 6% slapkb tro) Hiapubsti sbabstrek bqulvekbmtb ek 6% slapkb tr labstrek.labstrek. ) Emuek mial) Emuek mial mek heplteklzefkb trlabstrekabmtb bmek heplteklzefkb trlabstrekabmtb bqulvekbmtb ek 6% hiapubsti trlqulvekbmtb ek 6% hiapubsti trl abstrek.abstrek. j) Hiapubsti abmsuek bqulj) Hiapubsti abmsuek bqul vekbmtb evekbmtb ek 56% emuek 56% emuek mk m ialmek heplteklzefkb pirialmek heplteklzefkb pir absbs.absbs. l) Hiapubstil) Hiapubsti trlabstrektrlabstrek bqulvekbmtb ek 56% ebqulvekbmtb ek 56% emuek mimuek mi almek heplteklzefkb sbabstrekabmtbalmek heplteklzefkb sbabstrekabmtb.. e)e) ll 44 1 (5 + >,5>)1 (5 + >,5>)5/45/4^ ‘‘ 5 1 >,>64558?:< 1 6,45%5 1 >,>64558?:< 1 6,45% trlabstrektrlabstrek f)f) ll 1 (5 + >,>2)1 (5 + >,>2)^44 ‘‘ 5 1 >,6522>?62 1 65,22%5 1 >,6522>?62 1 65,22% emuekemuek h)h) ll 5656 1 (5 + >,56)1 (5 + >,56)5/565/56^ ‘‘ 5 1 >,>><4::0<8 1 >,<2%5 1 >,>><4::0<8 1 >,<2% abmsuekabmsuek d)d) ll 1 (5 + >,>2)1 (5 + >,>2)^88 ‘‘ 51 >,520?62 1 52,0?%51 >,520?62 1 52,0?% emuekemuek b)b) ll?? 1 (5 + >,>:)1 (5 + >,>:)5/?5/?^ ‘‘ 5 1 >,>56<><42? 1 5,6<%5 1 >,>56<><42? 1 5,6<% flabmsuekflabmsuek o)o) ll 66 1 (5 + >,>6)1 (5 + >,>6)^66 ‘‘ 5 1 >,>4>2 1 4,>4% sbabstrek5 1 >,>4>2 1 4,>4% sbabstrek

)) GG^44 1 >,>6. 4 1 >,>: 1 :%1 >,>6. 4 1 >,>: 1 :% mialmek emuek heplteklzefkb pir trlabstrbsmialmek emuek heplteklzefkb pir trlabstrbs j)j)   ,, 1 >,>5 1 5%1 >,>5 1 5% abmsuekabmsuek

l)l) ll 66 11 ,, 1 >,>? 31 >,>? 3 ll 44 1 (5 + >,>?)1 (5 + >,>?) 5/65/6^ ‘‘ 5 1 >,>6<2 1 6,<2%5 1 >,>6<2 1 6,<2% trlabstrektrlabstrek

65°°65°° Dbtbralme bk tlpi db lmtbrìs hiapubsti emuek bqulvekbmtb ek 56% db lmtbrìs emuek mialmekDbtbralme bk tlpi db lmtbrìs hiapubsti emuek bqulvekbmtb ek 56% db lmtbrìs emuek mialmek heplteklzefkb7heplteklzefkb e) Abe) Abmsumsu ekabmtb.ekabmtb. f) Trlabstrekabmtb.f) Trlabstrekabmtb. h) Xbabstrekabmtb.h) Xbabstrekabmtb. d) Huetrlabstrekabmtb.d) Huetrlabstrekabmtb.

e)e)   ,, 1 >,>5 31 >,>5 3 ll 1 (5 + >,>5)1 (5 + >,>5)^5656 ‘‘ 51 >,56?:62>8 1 56,?:%51 >,56?:62>8 1 56,?:% emuekemuek

f)f)  ,, 1 1 >,>8>,>8 7 7 ll 1 (5 + >,>8)1 (5 + >,>8)^44 ‘‘ 51 >,5622>::5 1 56,22%51 >,5622>::5 1 56,22% emuekemuek

Rmlded 54Rmlded 54 ‘‘ Ipbrehlimbs olmemhlbresIpbrehlimbs olmemhlbres 5454

h)h)   ,, 1 1 >,>?>,>? 33 ll 1 (5 + >,>?)1 (5 + >,>?)^66 ‘‘ 51 >,568? 151 >,568? 1 56,8?% emuek56,8?% emuek

d)d)   ,, 1 1 >,>4>,>4 33 ll 1 (5 + >,>4)1 (5 + >,>4)^88 ‘‘ 51 >,564:?4 151 >,564:?4 1 56,4:% emuek56,4:% emuek

66°°66°° Rm hepltek db <.>>> ₫ sb dbpislte bm ume bmtlded olmemhlbre ek 6,2% db lmtbrìsRm hepltek db <.>>> ₫ sb dbpislte bm ume bmtlded olmemhlbre ek 6,2% db lmtbrìs hiapubstihiapubsti sbabstrek.sbabstrek. DbtbralmeDbtbralme bkbk m÷abrim÷abri dbdb absbsabsbs qubqub dbfbráedbfbráe bsterbster dbpisltedidbpisltedi perepere priduhlrpriduhlr umum aimtemtb db 54.040,22 ₫.aimtemtb db 54.040,22 ₫. Rtlklzeais bk lmtbrìs emuek, qub sbrå luek e7Rtlklzeais bk lmtbrìs emuek, qub sbrå luek e

 

    ( (55  ))

 

 54.040,2254.040,22<.>>><.>>> kiki(5 (5  >,>,>6>62)2)  6> sb6> sbabsabstrbtrbss mm 1 6> sbabstrbs °? absbs 1 56> absbs1 6> sbabstrbs °? absbs 1 56> absbs HHmm 11 HH>> (5 + l(5 + lcc))mCmC

54.040,22 1 <.>>> (5+>,>62)54.040,22 1 <.>>> (5+>,>62)6m6m^33 54.040,22 / <.>>> 1 5,>6254.040,22 / <.>>> 1 5,>62m6m

5,?8:?5???? 1 5,>625,?8:?5???? 1 5,>626m6m^33 ki5,?8:?5???? 1 ki 5,>62ki5,?8:?5???? 1 ki 5,>626m6m kiki 5,?8:?5???5,?8:?5??? 11 6m6m kiki 5,>625,>62 33 >,6544008?0>,6544008?0 11 66 mm >,>5>068:?>,>5>068:? m 1 5>,>>>>m 1 5>,>>>>>00< eõis *56 1 56> absbs>00< eõis *56 1 56> absbs

68°°68°° Lmvbrtlais um hepltek db 5>.>>>Lmvbrtlais um hepltek db 5>.>>> ₫₫ y tremshurrldis 86 trlabstrbs rbtlreais bm himhbpti dby tremshurrldis 86 trlabstrbs rbtlreais bm himhbpti db hepltek b lmtbrbsbs 65.482,:< ₫.hepltek b lmtbrbsbs 65.482,:< ₫. Hekhuke bk tlpi db lmtbrìs hiapubsti sbabstrek ek qub bstuviHekhuke bk tlpi db lmtbrìs hiapubsti sbabstrek ek qub bstuvi lmvbrtldi bk hepltek.lmvbrtldi bk hepltek.

ll 66  .,.,.. 

 5 5 1 >,>4:1 >,>4:

ll 66 1 4,:%1 4,:% sbabstreksbabstrek HHmm 11 HH>> (5 + l(5 + lcc))mcmc^ 3 m 1 86 trlabstrbs /43 m 1 86 trlabstrbs /4 1 : eõis *6 1 5?1 : eõis *6 1 5? sbabstrbssbabstrbs

65.482,:< 1 5>.>>> (5+l65.482,:< 1 5>.>>> (5+l 66 ))5?5?^33 54.<0>,<> / :.2>> 1 (5+l54.<0>,<> / :.2>> 1 (5+l 66 ))5?5?

6,5482:< 1 (5+l6,5482:< 1 (5+l 66 ))5?5?^33 ∗6,5482:<∗6,5482:<^11 ∗∗(5)(5) 5,>4::>::5,>4::>:: 11 5+l5+l 66

ll 66 1 >,>4::>::55<:?2 1 4,::% sbabstrek1 >,>4::>::55<:?2 1 4,::% sbabstrek

64°°64°° BkBk Xr.Xr. VidráubzVidráubz dbsbedbsbe siklhltersiklhlter umum prìsteaiprìsteai dbdb 5>>.>>>5>>.>>> ₫₫ yy perepere hiapererhiaperer dlobrbmtbsdlobrbmtbs iphlimbs ehudb e trbs bmtldiphlimbs ehudb e trbs bmtld edbedbs ols ol memhlbres qub kb iorbhbm7memhlbres qub kb iorbhbm e) Be) Bmtlded 57 tlpimtlded 57 tlpi db lmtbrìs bobhtlvi hiapubstidb lmtbrìs bobhtlvi hiapubsti emuek db um 8% him hialslemuek db um 8% him hialsl øm db epbrture dbk 6%øm db epbrture dbk 6% y slm estis.y slmestis. f) Bmtlded 67 tlpi db lmtbrìs bobhtlvi hiaf) Bmtlded 67 tlpi db lmtbrìs bobhtlvi hia pubsti emuek db um 4,2%pubsti emuek db um 4,2% slm hslm h ialslømialsløm db epbdb epbrture y hirture y hi mm estis db 5.>>> ₫.estis db 5.>>> ₫. h) Bmtlded 87 tlpi db lmh) Bmtlded 87 tlpi db lm tbrìs emuetbrìs emuek mialk mial mek dbk 2% hepltemek dbk 2% heplteklzefkb trlabstrekabmtb, slm hialsklzefkb trlabstrekabmtb, slm hials limbs mllimbs ml estisestis db epbrture.db epbrture. Lmdlhe huåk sbrå ke bmtlded qub aås kb himvlbmb ek Xr. Vidráubz.Lmdlhe huåk sbrå ke bmtlded qub aås kb himvlbmb ek Xr. Vidráubz. Xb prbsupimb 5 eõiXb prbsupimb 5 eõi e)e) Vbhlfb7Vbhlfb7 Hi 1 5>>.>>>,>>Hi 1 5>>.>>>,>> ‘‘ 6% ° 5>>.>>>,>> 1 5>>.>>> *>,<: 16% ° 5>>.>>>,>> 1 5>>.>>> *>,<: 1 <:.>>>,>> ₫<:.>>>,>> ₫ Bmtrbe7Bmtrbe7 HHmm 1 5>>.>>>,>> °(5 + >,>8)1 5>>.>>>,>> °(5 + >,>8)^55 1 5>8.>>>,>> ₫1 5>8.>>>,>> ₫

Rmlded 54Rmlded 54 ‘‘ Ipbrehlimbs olmemhlbresIpbrehlimbs olmemhlbres 5?5?

  >,>2>,>2 44  >,>,>5>562 62

ll 1 (5+>,>562)1 (5+>,>562)^44 ‘‘ 5 1 >,>2><5 1 >,>2>< ll 1 2,><%1 2,><%

VbspubsteVbspubste ‘‘ HimhkuslømHimhkusløm7 Ke bmtlded qub aås kb himvlbmb ek Xr. Vidráubz bs ke m÷abri 87 Ke bmtlded qub aås kb himvlbmb ek Xr. Vidráubz bs ke m÷abri 8 pir qub bspir qub bs dømdb jey um abmir tlpi db lmtbrìsdømdb jey um abmir tlpi db lmtbrìs

62°°62°° Dbtbralme huåmtis eõis terderå um hepltek bm trlpklhersb sl sb dbpislte bm ume bmtlded qubDbtbralme huåmtis eõis terderå um hepltek bm trlpklhersb sl sb dbpislte bm ume bmtlded qub ipbre e um tlpi olgipbre e um tlpi olg i hiapi hiap ubsti sbabstrek dbk 6%ubsti sbabstrek dbk 6%.. l 1 (5+>,>6)l 1 (5+>,>6)^66 ‘‘ 5 1 >5 1 >,>4>,>4>4. B4. Bm ke sim ke si kuhlkuhl øm dbk køm dbk k lfrlfr i je pui je pu bsti >,>4 y dbfbráe pimbr >,>4>bsti >,>4 y dbfbráe pimbr >,>4> 44

 

 88   ( (5>,>45>,>4))  66:: eeõõisis

e)e) HHmm 11 HH>> (5 + l)(5 + l)mm^33 Rseais bste oirae pirqub tbmbais hekhukedi bkRseais bste oirae pirqub tbmbais hekhukedi bk ‛‛ll‑‑ emuek.emuek.

8Hi8Hi 11 HH>> (5 + >,>4>4)(5 + >,>4>4)mm^33 8 1 5,>4>48 1 5,>4>4mm

ki8 1 ki 5,>4>4ki8 1 ki 5,>4>4mm^ kiki 8 1 m ki5,>4>48 1 m ki 5,>4>

,4005656 1 m >,>506>>84826>,4005656 1 m >,>506>> m 1 60,08<>2>?: eõis 1 60 eõis, : absbs, 6? dáesm 1 60,08<>2>?: eõis 1 60 eõis, : absbs, 6? dáes

f)f) HHmm 11 HH>> (5 + l(5 + lcc))mcmc^ .. TeTeaflìm saflìm s b pubdb jehbr dlrbhteabmtb him bkb pubdb jehbr dlrbhteabmtb him bk ‛‛ll 66 ‑‑ sbabstrek.sbabstrek.

8Hi8Hi 11 HH>> (5 + >,>6)(5 + >,>6)m6m6^33 8 1 5,>68 1 5,>6m6m

ki8 1 ki 5,>6ki8 1 ki 5,>66m6m^ kiki 8 1 6 m ki5,>68 1 6 m ki 5,>

,4005656 1 6 m >,>>>:?>>5050>,4005656 1 6 m >,>>>:?>> m 1 60,0084>2<0 eõis 1 60 eõis, : absbs, 6? dáesm 1 60,0084>2<0 eõis 1 60 eõis, : absbs, 6? dáes

6?°°6?°° Ke baprbse GG^, XE edqulbrb ume aåqulme peemdi7Ke baprbse GG^, XE edqulbrb ume aåqulme peemdi ‖‖ 6.>>> ₫ bm bk aiabmti db ke6.>>> ₫ bm bk aiabmti db ke hiapre.hiapre. ‖‖ 5.>>> ₫ e su pubste bm5.>>> ₫ e su pubste bm oumhlimealbmti, 8 absbs dbspuìs.oumhlimealbmti, 8 absbs dbspuìs.

‖‖hiapre y bk tbrhbri e kis 8 eõis db ke hiaprhiapre y bk tbrhbri e kis 8 eõis db ke hiapr 8 peis db 8.>>> ₫, bk prlabri e kis < absbs db ke hiapre, bk sbumdi ek eõi y abdli db ke8 peis db 8.>>> ₫, bk prlabri e kis < absbs db ke hiapre, bk sbumdi ek eõi y abdli db ke e.e.

Dbtbralme bk lapirtb db ke aåqulme ek himtedi sl bk tlpi qub sb epklhe bs dbk 5>% emuek mialmekDbtbralme bk lapirtb db ke aåqulme ek himtedi sl bk tlpi qub sb epklhe bs dbk 5>% emuek mialmek heplteklzeheplteklzefkb pfkb p irir sbabstrbs.sbabstrbs.

Hi(4)Hi(4) Hi(8)Hi(8) Hi(6)Hi(6) Hi(5)Hi(5) 6.>>>6.>>> 5.>>>5.>>> 8.>>>8.>>> 8.>>>8.>>> 8.>>>8.>>>

gg^66 1 l1 l^66 6

8/568/56 </56</56 5,25,2 8>8>

Rmlded 54Rmlded 54 ‘‘ Ipbrehlimbs olmemhlbresIpbrehlimbs olmemhlbres 5050

  >,5>>,5> 66 >,>2>,> HH>>(5)(5) 1 5.>>>,>>°(5 + >,>2)1 5.>>>,>>°(5 + >,>2)->,2->,2^ 1 <02,<>1 <02,<> HH>>(6)(6) 1 8.>>>,>>°(5 + >,>2)1 8.>>>,>>°(5 + >,>2)-5,2-5,2^ 1 6.0::,6<1 6.0::,6< HH>>(8)(8) 1 8.>>>,>>°(5 + >,>2)1 8.>>>,>>°(5 + >,>2)-8-8^ 1 6.2<5,251 6.2<5, HH>>(4)(4) 1 8.>>>,>>°(5 + >,>2)1 8.>>>,>>°(5 + >,>2)-?-?^ 1 6.68:,?21 6.68:,? Lapirtb ek himtedi db ke aåqulme7Lapirtb ek himtedi db ke aåqulme HiHi (T)(T) 1 6.>>>,>> + <02,<> + 6.0::,6< + 6.2<5,25 + 6.68:,?2 1 5>.2<4,821 6.>>>,>> + <02,<> + 6.0::,6< + 6.2<5,25 + 6.68:,?2 1 5>.2<4,

60°°60°° ^e^ere bk pei db umre bk pei db um vbjáhuki sb iorbhbm disvbjáhuki sb iorbhbm dis ektbrmetlves7ektbrmetlves e) ^ei ek himtedi db ?.>>> ₫ y 5>.>>> ₫ dis eõis dbspuìs.e) ^ei ek himtedi db ?.>>> ₫ y 5>.>>> ₫ dis eõis dbspuìs. f) ^ei dbf) ^ei db 0.>>> ₫ ek himtedi, 8.>>> ₫ ek eõi db ke hiapre y ?.>>> ₫ e kis 8 eõis.0.>>> ₫ ek himtedi, 8.>>> ₫ ek eõi db ke hiapre y ?.>>> ₫ e kis 8 eõis. Xl bk tlpi db lmtbrìs epklhedi bs dbk 8% hiapubsti trlabstrek, dbtbralme huåk bs ke iphløm aåsXl bk tlpi db lmtbrìs epklhedi bs dbk 8% hiapubsti trlabstrek, dbtbralme huåk bs ke iphløm aås vbmtegise pere bvbmtegise pere bk hiak hia predir dbk vpredir dbk v bjáhuki.bjáhuki.

Bm bstis hesis,Bm bstis hesis, ki abgir bs jehbr ke hiaperehløm bm bk aiabmti hbri, db oirae slalker ekki abgir bs jehbr ke hiaperehløm bm bk aiabmti hbri, db oirae slalker ek

bgbrhlhli emtbrlir.bgbrhlhli emtbrlir.

Iphløm e)Iphløm e) HiHi (T)(T) 1 ?.>>>,>> + 5>.>>>,>> (5 + >,>8)1 ?.>>>,>> + 5>.>>>,>> (5 + >,>8)-:-:^ 1 58.:<4,>< ₫1 58.:<4,>< ₫ Iphløm f)Iphløm f) HiHi (T)(T) 1 0.>>>,>> + 8.>>>,>> (5 + >,>8)1 0.>>>,>> + 8.>>>,>> (5 + >,>8)-4-4^ + ?.>>>,>> (5 + >,>8)+ ?.>>>,>> (5 + >,>8)-56-56^ 1 58.:08,04 ₫1 58.:08,04 ₫ Dbsdb bk pumti db vlste dbk hiapredir, ke iphløm aås vbmtegise bs ke iphløm f)Dbsdb bk pumti db vlste dbk hiapredir, ke iphløm aås vbmtegise bs ke iphløm f) pirqub bs ke db abmirvekir.vekir. pirqub bs ke db abmir

Xikuhlimerli e kis hesis oXikuhlimerli e kis hesis o lmekblmekbss

Ipbrehlimbs olmemhlbres db ke baprbse GG^, XEIpbrehlimbs olmemhlbres db ke baprbse GG^, XE

Ke baprbse GG^, XKe baprbse GG^, XE rbeklze e ki keriE rbeklze e ki keri dbk eõi 6>ZZ kedbk eõi 6>ZZ kes sls sl ulbmtbs ipbrehlimbs oulbmtbs ipbrehlimbs o lmemhlbres7lmemhlbres e)e) Hifre kis lmtbrbsbs db um hepltek db 2.>>> ₫ qub lmvlrtlø bm bk femhi Rfbzeme jehb 2 eõis bm umHifre kis lmtbrbsbs db um hepltek db 2.>>> ₫ qub lmvlrtlø bm bk femhi Rfbzeme jehb 2 eõis bm um dbpøslti qub epklhø udbpøslti qub epklhø u m 6% dbm 6% db lmtbrìs slapkb trlabstrlmtbrìs slapkb trlabstr ek, kis dis prlabris eõisek, kis dis prlabris eõis y um 2% db lmtbrìy um 2% db lmtbrìss slapkb sbabstrek kis 8slapkb sbabstrek kis 8 ÷ktla÷ktla is.is. f) Lmvlbrtb ume hemtlded e pkezi olgi duremtb 8 eõis bm bk Femhi Hjerri e um tlpi hiapubstif) Lmvlbrtb ume hemtlded e pkezi olgi duremtb 8 eõis bm bk Femhi Hjerri e um tlpi hiapubsti sbabstrek dbk 2% qub kb priduhlrå bm hsbabstrek dbk 2% qub kb priduhlrå bm himhbpti db hepltek aås lmtbrbsbs 58.4>>,<2imhbpti db hepltek aås lmtbrbsbs 58.4>>,<2 ₫.₫. h)h)rbspbhtlveabmtb, e um tlpi db dbshubmti dbk 54%.rbspbhtlveabmtb, e um tlpi db dbshubmti dbk 54%. Him obhje 50 db aerzi db 6>ZZ klqulde bm bk femhi FHC huetri kbtres db 5.>>> ₫, 8.>>> ₫, 0.>>> ₫ y :.>>> ₫ him vbmhlalbmti bk 52 db gukli, bk 5: db eisti, bk 5> db ihtufrb y bk < db mivlbafrbHim obhje 50 db aerzi db 6>ZZ klqulde bm bk femhi FHC huetri kbtres db 5.>>> ₫, 8.>>> ₫, 0.>>> ₫ y :.>>> ₫ him vbmhlalbmti bk 52 db gukli, bk 5: db eisti, bk 5> db ihtufrb y bk < db mivlbafrb ,, d) Him obhje 52 db efrlk dbshubmte bm bk femhi Rfbzemed) Him obhje 52 db efrlk dbshubmte bm bk femhi Rfbzemehialslimbs y itris estis db klquldehløm.hialslimbs y itrisestis db klquldehløm. ek 52% db dbshubmti slapkb emuek um peerì qub vbmhb bk 5: db gukli y pir bk qub GG^, XE pbrhlfb 54.456,2> ₫ slm tbmbr bm hubek 52% db dbshubmti slapkb emuek um peerì qub vbmhb bk 5: db gukli y pir bk qub GG^, XE pbrhlfb 54.456,2> ₫ slm tbmbr bm hub mte kesmte kes b)b)dbude, ehubrde him bk privbbdir rbeklzer um pei ÷mlhidbude, ehubrde him bk privbbdir rbeklzer um pei ÷mlhi him obhje 52 db ihtufrb epklhemdi e ke ipbrehløm um Dbfb e su privbbdir HIATBV, XE trbs kbtres db 8.>>> ₫, 2.>>> ₫ y 5>.>>> ₫ himDbfb e su privbbdir HIATBV, XE trbs kbtres db 8.>>> ₫, 2.>>> ₫ y 5>.>>> ₫ himhim obhje 52 db ihtufrb epklhemdi e ke ipbrehløm um tlpi db dbshubmti dbk 56% emuek y bk vbmhlalbmtis bk 4 db sbptlbafrb, bkvbmhlalbmtis bk 4 db sbptlbafrb, bktlpi db dbshubmti dbk 56% emuek y bk privbbdir ehbpte.? db ihtufrb y bk 62 db mivlbafrb. Bk dáe 54 db gukli GG^, XE, pere sekder su? db ihtufrb y bk 62 db mivlbafrb. Bk dáe 54 db gukli GG^, XE, pere sekder suprivbbdir ehbpte. o)o)aerzi ehirdeais him bk hklbmtb qub klqaerzi ehirdeais him bk hklbmtb qub klq Bk hklbmtb Guem Viabri ^ìrbz dbfb e ke baprbse trbs kbtres db 4.>>> ₫, 6.:>> ₫ y 5.2>> ₫ him vbmhlalbmtis bk 4 db gumli db 6>Bk hklbmtb Guem Viabri ^ìrbz dbfb e ke baprbse trbs kbtres db 4.>>> ₫, 6.:>> ₫ y 5.2>> ₫ him vbmhlalbmtis bk 4 db gumli db 6> uldb ke dbude bobhtuemdi um ÷mlhi pei db :.5<2 ₫ e um tlpi db dbshubmti dbk 5>%.uldb ke dbude bobhtuemdi um ÷mlhi pei db :.5<2 ₫ e um tlpi db dbshubmti dbk 5>%. ZZ, bk 52 db gukli y 5> db sbptlbafrb, rbspbhtlveabmtb. Bk dáe 6 dbZZ, bk 52 db gukli y 5> db sbptlbafrb, rbspbhtlveabmtb. Bk dáe 6 db ) Lmvlbrtb tidi ki) Lmvlbrtb tidi ki qub pbrhlfb pir uqub pbrhlfb pir u m hepltek qum hepltek qu b dbpisltø jehb 2 eõis bm bk Femhi db Xubhle e umb dbpisltø jehb 2 eõis bm bk Femhi db Xubhle e um tlpi dtlpi d b lmtbrìs dbk >,b lmtbrìs dbk >,2% hiapubsti abmsuek bm bk femhi2% hiapubsti abmsuek bm bk femhi RfbRfbzezeme duremtb 8 eõis e umme duremtb 8 eõis e um tlpitlpi dbk <%dbk <% emuek mialmek heplteklzefkb huetrlabstrekabmtb. Bk Femhi Rfbzeme bmtrberå dbmtri db 8 eõisemuek mialmek heplteklzefkb huetrlabstrekabmtb. Bk Femhi Rfbzeme bmtrberå dbmtri db 8 eõis 2.60<,:82.60<,:8 ₫₫ bm himhbptibm himhbpti db hepltek aås lmtbrbsbs.db hepltek aås lmtbrbsbs. Hekhuke7Hekhuke e) Be) Bk lapik lapi rtb db kis lrtb db kis l mtbrbsbs qub hifrerå GG^, XE pir bk dbpøsltmtbrbsbs qub hifrerå GG^, XE pir bk dbpøslt i bm bk Femhi Rfbzemei bm bk Femhi Rfbzeme.. f) Ke hemtlded qub GG^, XE lmvlrtf) Ke hemtlded qub GG^, XE lmvlrt lø jehb 8 eõis bm bk Femhilø jehb 8 eõis bm bk Femhi Hjerri.Hjerri. h) Bk lapirtb bobhtlvi qub GG^, XE pbrhlflrå dbspuìs db qub bk Femhi FHC dbshubmtb kes kbtres.h) Bk lapirtb bobhtlvi qub GG^, XE pbrhlflrå dbspuìs db qub bk Femhi FHC dbshubmtb kes kbtres. d) Bk lapirtb dbk peerì dbshimtedi bm bk Femhi Rfbzeme.d) Bk lapirtb dbk peerì dbshimtedi bm bk Femhi Rfbzeme. b) Bk Lapirtb dbk pei ÷mlhi qub GG^, XE rbeklzerå pere sekder kes dbudes himtreádes him bk privbbdir HIATBV, XE.b) Bk Lapirtb dbk pei ÷mlhi qub GG^, XE rbeklzerå pere sekder kes dbudes himtreádes him bk privbbdir HIATBV, XE. o) Bk vbmhlalbmti dbk pei ÷mlhi qub Guem Viabri ^ìrbz rbeklzerå pere sekder kes dbudes himtreádes him mubstre baprbse.o) Bk vbmhlalbmti dbk pei ÷mlhi qub Guem Viabri ^ìrbz rbeklzerå pere sekder kes dbudes himtreádes him mubstre baprbse. ) Bk v) Bk vbmhlalbmti dbk pei ÷mlhi dbk epertedi emtbrlir sl kes dbudes sb sekderem him um pei ÷mlhi db :.8>> ₫.bmhlalbmti dbk pei ÷mlhi dbk epertedi emtbrlir sl kes dbudes sb sekderem him um pei ÷mlhi db :.8>> ₫. j) Ke hemtlded qub dbpisltøj) Ke hemtlded qub dbpisltø jehb 2 ejehb 2 eõis bm bk Femhiõis bm bk Femhi db Xubhledb Xubhle..

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