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gsls Srçdtadls
@g Hjprhsg jgbufgdturhrg ‐GBEQ T.G.‚, prlyhdtg `g sakuahbth abflrjgdaôb pgrg h` jhs eh Eadahjnrh
>371.
7. Jgth
Jgthra
rag`
g` Xsg
Xsgel
el
T/.
* Jg
Jgth
thrrag
ag`` Ea
Earrhdtl
hdtl…
…………
………
………………
…………
………
……………
…………
……....
;,>8
;,>833
* Jgthrag
ag`` Abearhdtl…………………………………………………
74;3
>. S`gba``g
S`gba``g eh Tuh`els
Tuh`els y Tg`grals
Tg`grals g gp`adgrsh
gp`adgrsh
* Jgbl eh Lnrg Ehstgil T/.7,33 plr dgeg ubaege prleudaeg
* Tuh`el eh` lbtgelr eh lstls ……………………………
>,>33
* Tuh`e
`ells eh Gejabastrgdaôb……………………………………
>,733
* Tuh`e
`ells eh
eh VVhhbtgs………………………………………………
7,;33
4.
lstls
lstls Abearh
Abearhdtl
dtlss eh Fgnrad
Fgnradgda
gdaôb
ôb
* G`q
G`qua`
ua`hr
hr eeh`
h` heaf
heafada
adall (h
(h`` Ept
Eptl.
l. eehh pr
prleu
leudda
ddaôb
ôb us
usgg 7/
7/>> eh
eh`` he
heafad
afadal)
al)
7,;
7,;33
33
* G`qua`hr eh jçquabg rhjg``gelrg (geadalbg` plr jhs T/.3.>3 plr
ubaege prleudaeg).
* Ehrhdmls plr h` usl eh pgthbths (dg`du`gels slnrh ngsh eh
ubaegehs prleudaegs g rgzôb eh T/.3,73 plr ubaege)
533
* Gplrtgdalbhs Tldag`hs eh` jhs 83% Srleuddaôb, 43%
Gejabastrgdaôb, >3% Vhbtgs
* Lt
Ltrl
rlss dlst
dlstls
ls abea
abearh
rhdt
dtls
ls eh fgnr
fgnrad
adgd
gdaô
aôb…
b……
……………
………
………
……..
6=8
>,1=
>,1=33
5. Kgst
Kgstls
ls Vgra
Vgrals
ls
Vhbtgs
Vhb
tgs………
……………
…………
……………
……………
……………
………………
………………
……………
………….
……. 7,4
7,4>3
>3
Gej
Gejabas
abastrg
trgdaô
daôb……
b……………
……………
…………
……………
……………
……………
……………
……………
……… 7,6
7,6=3
=3
8.
Abflrjgdaôb Ge
Geadalbg`
@g hjprhsg prleudarç hb h` jhs >3,333 pl`ls……………….
H` vg`lr eh vhbtg eh dgeg pl`l hs9 ………
…………………
…………………
…………………
………… 8.33
Bltg9 Bl hxasth abvhbtgral abadag` ba fabg` eh Srleudtls hb Srldhsl hb, ba Srleudtls Uhrjabgels.
Th Saeh9
7. Ehthr
Ehthrjabgr
jabgr h` ddlstl
lstl prajl y dls
dlstl
tl eehh dl
dlbvhrsa
bvhrsaôb
ôb ((prlyhd
prlyhdtgel)
tgel)..
>. Eht
Ehthrj
hrjabg
abgrr h` dls
dlstl
tl eh pprle
rleudd
uddaôb
aôb y h` ddlst
lstll uba
ubatgr
tgral.
al.

Ehsgrrl``l eh `ls hihrdadals prlpuhstls
7.
ç`du
ç`du`l
`l eh`
eh` ls
lstl
tl Sraj
Srajll ( lst
lstll Earhdt
Ear hdtll) y lstl eh lbvhrsaôb
lbvhrsa ôb
g. lstl
lstl Sraj
Srajll ( JSE
JSE + JLE)
JLE)
n.
Jgthrag` Earhdtl
: ;,>83
Jgbl eh Lnrg
T/.7 ] >3,333
: T/.>3,333
Dlstl Srajl
: ;,>83 + >3,333
Dlstl Srajl
: T/
T/. >;,>83
lstl
lstl eh lbvh
lbvhrs
rsaô
aôbb (JLE + AF)
JLE Jgbl eh Lnrg >3,333 ] T/.7 : T/.>3,333
AF lstls Abearhdtls eh Fgnradgdaôb ( AF)
T/.
Jgthrag` Abearhdtl
:
74;3
Tuh`el eh` Dlbtgelr eh Dlstls
:
>>33
G`qu
G`qua`a`hr
hr eh Heaf
Heafad
adal
al
:
=83
=83 (7,;33 * 83%)
G`qua`hr eh ^hjg``gelrg
:
5533 ( 533 + >3,33
>3,33** 3.>3)
Ehrhdmls Xsl Sgthbths
:
>333 (>3,333 * 3,73)
Ltrls Dlstls Abearhdtls eh Fgnradgdaôb
:
>1=3
Gplrths Tldag`hs
:
454 (6=8 * 83 %)
AF : 75,754
>.
Dlstl eh Dlbvhrsaôb
:
>3,333 + 75,754
lstl
lstl eh lbvh
lbvhrs
rsaô
aôbb
:
T/
T/.4
.45,
5,75
7544
ç`du`l eh` lstl eh Srleuddaôb
Srleuddaôb y h` lstl Xbatgral
Xbatgral
g. lstl eh Srleuddaôb 9
DLTUL EH FGN^ADGDALB L EH S^LEXDDAÞB : DLTUL S^AJL + DLTULT ABEA^HDULT EH FGN^ADGDAÔB
DES : DS + DAF
: >;,>83 + 75,754
lstl eh Srleuddaôb
: T/
T/.57,414
n. lstl Xbatgral9
DGTL B¹ >
@g hjprhsg abeustrag` ‐A@XTALB T.G.D.‚ prleudh `gpadhrls y hb h` jhs eh Thtahjnrh >3 x 1, abadag h`
prldhsl eh >3,333 @gpadhrls y g su vhz `h prhshbtg
prhshbtg `g sakuahbth abflrjgdaôb9
AB
BV
V BUG^A L
LT
T
37.31.]1
43.31]1
Jgthrag Sr ajg
T/.>,133
T/.;33
7,=33
¼<
;83
>>3
Sr leudtls U hr jabgels - Abadag` 5,833 - @gpadhr ls
Tujabastr ls Eav hr sls
Eurgbth h` jhs sh abdurraô hb `ls sakuahbths dlstls y kgstls9
7.
>.
4.
5.
8.
Th dljprô jgthrag prajg
Th dlj
dljpr
prôô suj
sujab
abas
astr
trls
ls eavh
eavhrs
rsls
ls — j
jgt
gthr
hrag
ag`h
`hss abe
abeararhd
hdtl
tlss
Th pgkô jgbl eh lnrg earhdtg
Gplrths Tldag`hs eh jgbl eh lnrg earhdtg
Ltr
Ltrls
ls dls
dlstls
tls abe
abearh
arhdtl
dtlss eh fgn
fgnrad
radgda
gdaôb
ôb
T/.>,>=3
T/
T/.7
.7,;
,;83
83
T/.>,;33
T/. 458
T/. 718
Th paeh9
A.
AA.
AA.
Ehthrjabh h` dlstl ubatgral eh prleuddaôb.
Eh
Ehth
thrj
rjab
abhh h` abvh
abvhbt
btgr
gral
al fafabg
bg`` eh
eh prle
prleud
udtl
tlss thr
thrja
jabg
bgel
els.
s.
A.- Ehthrjabgdaôb eh` lstl Xbatgral eh prleuddaôb
g.- Jgthrag Srajg
JSD :
lbsujaeg (JS ) l ( Jgthrag Srajg Earhdtg)
Earhdtg )
Abvhbtgral Abadag` eh Jgthrag
Srajg
+
JSD : AA
AAJ
JS + Dlj
ljp
prgs - AFJ
AFJS
JS D : >
>,,133 + >,>=3
- ;33
JSD : T/.5,5=3
n.- Jgbl eh Lnrg Earhdtg (JLE) : T/.>,;33
Dljprgs
Bhtgs eh
J.S
-
Abvhbtgral Fabg` eh Jgthrag.
Srajg
d.- lstls Abearhdtls eh Fgnradgdaôb ( AF)
7) Tujabast
Tujabastrls
rls eavhrsls (TE) : AATE + dljprgs TE — AFTE
Dlbsujl eh TE
: ;83 + 7,;83 — >>3
Dlbsujl eh TE
:
T/. >,>=3
>) Gplrths Tldag`hs
:
T/. 458
4) Ltrls lstls Abearhdtls
:
T/. 718
Ultg` AF
: T/ >,=>3
lstl eh Srleuddaôb:
JS + JLE
JLE++
AF
: 5,5=3 + >,;33 + >,=>3
Dlstl eh Srleuddaôb
lstl eh Srleuddaô
Srleuddaôbb : T/.73,333
A.
g`du
g`du`gjl
`gjlss h` lstl Xbat
Xbatgral
gral eh Srle
Srleudda
uddaôb.
ôb.
lstl ubatgral
:
lstl Srleuddaôb
: T/.73,333 : 3.83 sl`hs d/u
Xbaegehs eh Srleudaeg
Srleudaegs
s
>3 333
AA.- Ehthrjabgdaôb eh` Abvhbtgral Fabg`9
Abvh
Abvhbt
btgr
gral
al Fab
Fabg`
g` : Easplban`h
Easplban`h—— Xbaegehs vhbeaegs
g`du`gjls prajhrl
prajhrl `gs Xbaegehs Easplban`hs9
Easplban`h : AASU + Srleuddaôb
Easplban`h : 5,833 + >3,333 : >5,833 `gpadhrls
Abvhbtgral Fabg` : Easplban`h — Xbaegehs vhbeaegs : >5,833 — 75,333 : 73,833
DGTL B¹ 4
@g hjprhsg eh dmldl`gths Anáradg, h`gnlrg ubls eh sus prleudtls. Hb h` dug`
x
`ls Dlstls Ultg`hs eh` prleudtl sh hxprhsg eh `g sakuahbth jgbhrg9 Dlstls Fails9 T/. >3333, ∞
Dlstls
Dlst
ls Vgragn`h
Vgragn`hs9
s9 >43
, g `g vhz plr ubae
ubaege
ge sh vhbe
vhbehh dgeg dml
dmldl`g
dl`gth
th g T/.>
T/.>33 d/u,
>
lnthbahbel ubg uta`aege eh T/. 74 833. ¼Duçbtgs ubaegehs h`gnlrl `g hjprhsg eh dmldl`gths
Anáradg<
Egtls9
lstl Fail9 >3333
Xta`aege ( lbtanudalb\Jgrkabg`)9 74833 sl`hs
lstl Vgragn`h9
>43
∞
x
] : B¹ Srleudtls
>
Abkrhsl (Srhdal\Vhbtg)9 >3 (])
A: X
∵
+ DU
( ): 74833 + >3333 + >43 ∞
>3 . ]
]
( )+
>3 . ]
]
>
] : 7658
7658
7
+
>
: 44;43
: 44;43
>3
]
Sr leudtl
leudtlss
h`gnlrgels
h`gnlrgels
>
DGTL B¹ 5
Xbg hjprhsg quh vhbeh zgpgta``gs, tahbh ub dlstl Ultg` eh $ >4 333 eô`grhs
jhbsug`hs. H` dlstl eh fgnradgdaôb plr ubaege eh dgeg zgpgta``g hs eh $ 76 eô`grhs. Dugbtgs
zgpgta``gs sh fgnradgb sa `g hjprhsg jhbsug` tahbh ubg bôjabg eh $ >333 eô`grhs y eh shrvadals
dljl `uz y gkug pgkg $ 833 eô`grhs y rhbtg eh` `ldg` $ >833 eô`grhs.
Egtls9
lstl Fail9 >333+
>333+ 833
833++ >833
lstl Xbatgral9 $. 76 eô`grhs dgeg zgpgta``g
lstl Fail9 $. 8 333 eô`grhs
lstl Ultg`9 $. >4333 eô`grhs
DULUG@ : D X . ( ] )
] : B¹ Srleudtls
Srleudtls - Ygpgta``gs
+ DF
: 76 . ( ] ) + 8333
>=333: 76 . ( ] )
>4333
DGTL B¹ 8
Xbg lrehb eh trgngil prhshbtg `g sakuahbth abflrjgdaôb9
] : 77>8 Ygpgta``gs
Jgthrag`hs earhdtls uta`azgels
$733,333
Jgbl eh lnrg earhdtg
$783,333
Dlstls abearhdtls eh fgnradgdaôb (53% vgragn`h)
Kgstls eh vhbtgs y gejabastrgtavls (63% vgragn`h)
Dg`du`h `l sakuahbth9
g. dlstl prajl
n. dlstl eh dlbvhrsaôb
d. dlstls vgragn`hs
e. dlstls fails
Ehsgrrl``l9
g. Mg
Mg````gb
gbel
el hh`` dl
dlst
stll pr
praj
ajl9
l9
^hdlrehjls `g fôrju`g eh` dlstl prajl9
DLTUL S^AJL : DJSE + DJLE
DLTUL S^AJL : $733,333 + $783,333 : $>83,333
n. Mg
Mg````gb
gbel
el hh`` dl
dlst
stll eh ddlb
lbvh
vhrs
rsaô
aôb9
b9
Uhbhjls `g fôrju`g eh` dlstl eh dlbvhrsaôb9
DLTUL EH DLBVH^TAÔB : DJLE + DAF
DLTUL EH DLBVH^TAÔB : $783,333 + $ ;8,333 : $ >>8,333
d. Hbdl
Hbdlbt
btrg
rgbe
bell `ls dl
dlst
stls
ls vg
vgraragn
gn`h
`hs9
s9
DAF (53%)
+ KG y V (63%)
+ DJSE
$ ;8,333(53%) + $ 7>3,333 (63%) + $ 733,333
$ 43,333
+ $ ;>,333
+ $ 733,333
$ >3>,333
e. Hbdl
Hbdlbt
btrg
rgbe
bell `l
`lss dl
dlst
stls
ls fails
fails99
DAF (63%)
+ KG y V (53%)
+ DJLE
$ ;8,333(63%) + $ 7>3,333 (53%) + $ 783,333
$ 58,333
+ $ 5=,333
+ $ 783,333
$ >54,333
DGTL B¹ 6
$;8,333
$7>3,333
Sgrg h` ehsgrrl``l eh hsth hihrdadal, rhsl`vhrhjls `gs dgsa``gs fg`tgbths jheagbth h` gbç`asas eh dgeg
prleudtl9
lstl
lstl
vgragn`h
lstl
Srleudtl
vgragn`h tltg`
( VU)
fail tltg`
( FU)
7
(g)
$83,333
lstl tltg`
( U)
lstl fail
Srleuddaôb
ubatgral
( VX)
ubatgral
( FX)
hb ubaegehs
(S)
(n)
$8
(d)
$7>3,333
7. Tgnhjls plr thlrêg quh h` LTUL ULUG@ : VU + FU
Hbtlbdhs mg``gjls (g) Dlstl vgragn`h tltg` DVU
DVU : DU — DFU
DVU : $7>3,333 - $83,333
DVU : $;3,333
>. Mg``
Mg``gjl
gjlss ( d ) Sr
Srleu
leuddaô
ddaôbb eh uba
ubaege
egehs
hs : D
DFU
FU
DFX
Hbtlbdhs DFU : $83,333 : 73,333
DFX
$8
Uhbahbel h` tltg` eh ubaegehs prleudaegs, plehjls hbdlbtrgr plr eafhrhbdag h` DVX
4. Ehth
Ehthrj
rjab
abgb
gbel
el h` ((n)
n) DV
DVX
X
DVX :
DUV
:
$ ;3,333 : $;.33
Xbaegehs prleudaegs
Srleudtl
lstl
vgragn`h tltg`
( VU)
lstl
fail tltg`
( FU)
>
$733,333
(e)
73,333
lstl tltg`
( U)
(h)
lstl
vgragn`h
ubatgral
( VX)
(f)
7. Uhbahbel `gs Xbaegehs prleudaegs, plehjls mg``gr (e)
DFU : DFX x Xbe. Srle : $5 x 83,333 : $ >33,333
lstl fail
ubatgral
( FX)
$5
Srleuddaôb
hb ubaegehs
(S)
83,333
>. Hbtl
Hbtlbd
bdhs
hs hbdl
hbdlbt
btrg
rgjl
jlss hh`` D
DUU (h) : DVU + DFU
DU : $733,333 + $ >33,333 : $ 433,333
4. Eh` j
jasjl
asjl jlel, thbahb
thbahbel
el `g
`gss Xba
Xbaegehs
egehs prleu
prleudaegs,
daegs, plehj
plehjls
ls mg
mg``gr
``gr (f)
DVX :
DVU
Xbe. Srle.
: $733,333 : $ >
83,333
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