Mgwnfgkm Iuff Zgfuthgn Eknukf Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :nm Amhthgn by Rut` Shjdar Jfhjd gn fhnd tg Mgwnfgkm ? `ttp?//taxtbggdaxkes.jge/prgmujt/sgfuthgn-eknuk axkes.jge/pr gmujt/sgfuthgn-eknukf-kppfyhnl-hntarnkthgnk f-kppfyhnl-hntarnkthgnkffihnknjhkf-rapgrthnl-stknmkrms-:nm-amht ihnknjhkf-rapgrthnl-stk nmkrms-:nm-amhthgn-by-rut`-phjdar/ hgn-by-rut`-phjdar/
Zgfuthgns Eknukf tg kjjgepkny
Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a Rut` Shjdar, Dan Fag, Oknhja Fgitus,Yhjtgrhk Fgitus,Yhjtgrhk \hsa & Darry Jfkrd
Srapkram by Dan Fag
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
Og`n \hfay & Zgns Kustrkfhk, Ftm 23;:
J`kptar 2 ‚ 2 ‚ Z`kra`gfmars‘ Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas Mhsjusshgn [uasthgns ;.
Mhsjuss t`a nktura gi k rasarva. @gw mg rasarvas rasarvas mhiiar mhiiar irge t`a gt`ar gt`ar ekhn ekhn jgepgnants gi aquhty7
Qnmar hntarnkthgnkf kjjgunthnl stknmkrms t`ara kra 2 igres gi aquhty? - jgntrhbutam aquhty? hnifgws irge aquhty jgntrhbutgrs - rasarvas Zaa pkrks 91-90 gi t`a JgnjaptukfIrkeawgrd. Rasarvas krhsa ks k rasuft gi hnjraksas hn aquhty gt`ar t`kn irge jgntrhbuthgns irge aquhty pkrthjhpknts. ]`ay eky krhsa irge vkrhgus kjthgns? - akrnhnls gi prgihts Tratkhnam akrnhnlsU - hnjraksas hn t`a ikhr vkfua gi kssats Tkssat ravkfukthgn surpfusU Qnfhda s`kra jkphtkf, rasarvas kra ngt jraktam vhk jks` ifgws hntg t`a anthty. Mhvhmanms eky ba pkhm gut gi rasarvas, but ngt gut gi jkphtkf.
2.
K jgepkny knngunjas k ihnkf mhvhmanm kt t`a anm gi t`a ihnknjhkf yakr. Mhsjuss w`at`ar k mhvhmanm pkykbfa s`gufm ba rajglnhsam.
Ngta pkrks. ;2 knm ;: gi HKZ ;3. Ngta kfsg HIRHJ ;< ‖Mhstrhbuthgns gi Ngn-jks` Kssats tg Gwnars― (aiiajthva ; Oufy 2338)?
K mhvhmanm pkykbfa s`gufm ba rajglnhsam w`an t`a mhvhmanm hs kpprgprhktafy kut`grhsam knm hs ng fgnlar kt t`a mhsjrathgn gi t`a anthty.
Hi k mhvhmanm hs ngt majfkram kt anm gi rapgrthnl parhgm, ng fhkbhfhty hs rajglnhsam. Hi k fhkbhfhty hs majfkram kitar anm gi rapgrthnl parhgm, k fhkbhfhty hs rajglnhsam gnfy hi t`a mhvhmanms kra kpprgprhktafy kut`grhsam knm ng fgnlar kt t`a mhsjrathgn gi t`a anthty. Igr axkepfa, hi t`a pkyeant gi mhvhmanms raquhras t`a kpprgvkf gi s`kra`gfmars kt k
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.;
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
igrt`jgehnl KLE, t`an t`ay kra sthff kt t`a mhsjrathgn gi t`a anthty knm ng fhkbhfhty hs rkhsam. ]`a raksgn igr t`hs trakteant hs t`kt ng prasant gbfhlkthgn axhsts w`hfa kn anthty sthff `ks mhsjrathgn hn rafkthgn tg pkyeant.
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.2
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
:.
]`a tafajgeeunhjkthgns tafajgeeunhjkthgns hnmustry hn k pkrthjufkr jguntry `ks baan k pkrt gi t`a t`a pubfhj sajtgr. Ks k pkrt gi hts prhvkthskthgn klanmk, t`a lgvarneant majhmam tg astkbfhs` k fhehtam fhkbhfhty jgepkny jkffam ]afajge Sfus, wht` t`a hssua gi ;3 ehffhgn $: s`kras. ]`asa s`kras wara tg ba giiaram tg t`a jhthzans gi t`a jguntry. ]`a tares gi hssua wara suj` t`kt hnvastgrs `km tg pky $2 gn kppfhjkthgn knm t`a gt`ar $; par s`kra wgufm ba jkffam kt k fktar thea. Mhsjuss? (k) ]`a nktura gi t`a fhehtam fhkbhfhty jgepkny, knm hn pkrthjufkr t`a ihnknjhkf gbfhlkthgns gi kjquhrars gi s`kras hn t`a jgepkny. (b) ]`a ogurnkf antrhas t`kt wgufm ba raquhram hi kppfhjkthgns wara rajahvam igr ;; ehffhgn s`kras.
]`a knswar tg t`hs quasthgn eky mapanm gn fgjkf ourhsmhjthgnkf krrknlaeants. Hn lanarkf? ]`a nktura gi k fhehtam fhkbhfhty jgepkny hs suj` t`kt s`kra`gfmars‘ fhkbhfhty hs fhehtam tg t`a hssua prhja gi k s`kra. Hi t`a s`kras kra hssuam kt pkr vkfua, t`a fhkbhfhty hs fhehtam tg pkyeant gi g i t`kt t` kt pkr pk r vkfua vkfu a par pa r s`kra. s`kr a. Hi s`kras kra hssuam h ssuam kt k lhvan prhja, t`a fhehtkthgn fh ehtkthgn hs tg t`kt prhja. ]`a ogurnkf antrhas kra ‚ kssuehnl kssuehnl t`kt kppfhjkthgns wara rajahvam igr ;3 ehffhgn s`kras? Jks` ]rust Kppfhjkthgn (Rajahpt gi kppfhjkthgn egnay)
Mr Jr
23 333 333
Kppfhjkthgn Z`kra jkphtkf (Hssua gi s`kras)
Mr Jr
23 333 333
Mr Jr
23 333 333
Jks` Jks` trust (]rknsiar irge jks` trust gn hssua gi s`kras)
=.
23 333 333
23 333 333
23 333 333
\`y wgufm k jgepkny whs` tg buy bkjd hts gwn s`kras7 Mhsjuss.
Jgepknhas eky unmartkda k buy-bkjd gi s`kras?
-
tg hnjraksa t`a wgrt` par s`kra gi t`a raekhnhnl s`kras. ks k pkrt gi eknklaeant gi t`a jkphtkf strujtura hn tares gi lakrhnl. egst aiihjhantfy eknkla surpfus iunms, rkt`ar t`kn pky k mhvhmanm.
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.:
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
1.
K jgepkny `ks k s`kra s`kra jkphtkf jgnshsthnl gi ;33 ;33 333 s`kras hssuam kt $2 $2 par s`kra, knm 13 333 s`kras hssuam kt $: par s`kra. Mhsjuss t`a aiiajts gn t`a kjjgunts hi? (k) ]`a jgepkny buys bkjd 23 333 s`kras kt $= par s`kra (b) ]`a jgepkny buys bkjd 23 333 s`kras kt $2.13 par s`kra
Kt mkta gi buybkjd, t`a jgepkny `ks hssuam ;13 333 s`kras knm `ks k tgtkf s`kra jkphtkf gi $:13 333. @kvhnl hssuam t`a s`kras, t`a hssua prhja hs hrrafavknt. (k)
Hi t`a jgepkny buys bkjd 23 333 s`kras kt $= par s`kra, t`a jgepkny whff rajgrm k jks` rajahpt gi $03 333. \`hj` aquhty kjjgunts ht kmousts hs t`a majhshgn gi eknklaeant. ]`ara hs ng raquhraeant t`kt s`kra jkphtkf ba ramujam.
(b)
]`a knswar hs t`a skea hi t`a s`kras kra bgul`t bkjd kt $2.13 par s`kra.
9.
K jgepkny jgepkny `ks k s`kra s`kra jkphtkf jgnshsthnl jgnshsthnl gi ;33 333 s`kras `kvhnl k pkr pkr vkfua vkfua gi $; par s`kra knm hssuam kt k praehue gi $; par s`kra, knm 13 333 s`kras hssuam kt $2 pkr knm $; praehue. Mhsjuss t`a aiiajts gn t`a kjjgunts hi? (k) ]`a jgepkny buys bkjd 23 333 s`kras kt $= par s`kra (b) ]`a jgepkny buys bkjd 23 333 s`kras kt $2.13 s`kra
]`a s`kra jkphtkf jgnshsts gi? ;33 333 $; s`kras hssuam kt k $; praehue 13 333 $2 s`kras hssuam kt k $; praehue (k)
$233 333 $;13 333
]`a jgepkny wgufm wgufm `kva tg spajhiy w`hj` s`kras ht wks buyhnl bkjd. Hi t`a $; pkr s`kras wara bgul`t bkjd, t`a rafavknt antry hs? Jks` Z`kra Jkphtkf Z`kra Sraehue Rasarvas
Mr Jr Jr Jr
03 333 23 333 23 333 =3 333
Hi t`a $2 pkr s`kras wara bgul`t bkjd, t`a antry hs? Jks` Z`kra Jkphtkf Z`kra Sraehue Rasarvas
Mr Jr Jr Jr
03 333
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
=3 333 23 333 23 333
2.=
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
(b)
]`a jgepkny wgufm wgufm `kva tg spajhiy w`hj` s`kras ht wks buyhnl bkjd. Hi t`a $; pkr s`kras wara bgul`t bkjd, t`a rafavknt antry hs? Jks` Z`kra Jkphtkf Z`kra Sraehue Rasarvas
Mr Jr Jr Jr
13 333 23 333 23 333 ;3 333
Hi t`a $2 pkr s`kras wara bgul`t bkjd, t`a antry hs? Jks` Rasarva TZ`kra Buy-Bkjd MhsjguntU Z`kra Jkphtkf Z`kra Sraehue
<.
Mr Mr Jr Jr
13 333 ;3 333 =3 333 23 333
Mhsjuss t`a nktura gi k rhl`ts hssua, mhsthnluhs`hnl batwaan k rangunjak rangunjakbfa bfa knm k ngn-rangunjakbfa ngn-rangunjakbfa hssua.
K rhl`ts hssua hs kn hssua gi s`kras wht` t`a tares gi hssua lhvhnl axhsthnl s`kra`gfmars t`a rhl`t tg kn kmmhthgnkf nuebar gi s`kras hn prgpgrthgn tg t`ahr jurrant s`kra`gfmhnl, h.a. t`a s`kras kra giiaram gn k prg rktk bkshs. Igr axkepfa, akj` s`kra`gfmar eky ba anthtfam tg gna s`kra igr avary twg jurrantfy `afm. Rangunjakbfa Rangunjakbfa? axhsthnl s`kra`gfmars eky - kjjapt t`a giiar h.a. axarjhsa t`a rhl`ts. - saff kff gr pkrt gi t`ahr rhl`ts tg t`a naw s`kras tg kngt`ar pkrty. - mg ngt`hnl h.a. raoajt t`a giiar. Ngn-rangunjakbfa Ngn-rangunjakbfa? axhsthnl s`kra`gfmars eky? - mg ngt`hnl h.a. raoajt t`a giiar. - kjjapt t`a giiar. 0.
\`kt hs k prhvkta prhvkta pfkjaeant pfkjaeant gi gi s`kras7 s`kras7 \`kt kra t`a kmvkntklas kmvkntklas knm mhskmvkntklas gi suj` k pfkjaeant7
K prhvkta pfkjaeant hs w`ara k jgepkny pfkjas t`a s`kras wht` spajhihj hnvastgrs rkt`ar t`kn hnvhta kppfhjkthgns igr t`a naw hssua gi s`kras. Kmvkntklas Tsaa taxtU? - spaam - prhja - mhrajthgn - prgspajtus Mhskmvkntklas4 - mhfuthgn gi jurrant s`kra`gfmars‘ hntarasts . - w`ara s`kras kra pfkjam kt k mhsjgunt.
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.1
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
8.
Mhsjuss w`at`ar ht hs najasskry najasskry tg mhsthnluhs` batwaan t`a mhiiarant jgepgnants gi aquhty rkt`ar t`kn oust `kvhnl k shnlfa nuebar igr s`kra`gfmars‘ aquht y.
]`a quasthgn hs w`at`ar kn hnvastgr wgufm praiar tg hnvast hn Jgepkny K gr Jgepkny B kssuehnl t`a nat kssats gi t`a jgepkny kra t`a skea?
Z`kra jkphtkf Lanarkf rasarva Ratkhnam akrnhnls
Jgepkny K
Jgepkny B
$;33 333 :3 333 =3 333 ;<3 333
$23 333 93 333 83 333 ;<3 333
Hn lanarkf t`a jgepgshthgn gi aquhty hs hrrafavknt. Jgepgshthgn eky ba rafavknt w`ara fgjkf fkws pfkja rastrhjthgns gn w`kt jkn ba mgna wht` pkrthjufkr aquhty kjjgunts a.l. hi mhvhmanms eky ba pkhm gnfy gut gi prgihts.
;3.
Igr w`kt raksgns raksgns eky k jgepkny ekda kn kn kpprgprhkthgn kpprgprhkthgn gi hts ratkhnam akrnhnls7
Kpprgprhkthgns irge ratkhnam akrnhnls kra ekma igr? - mhvhmanms, jks` gr s`kras - trknsiar tg gt`ar rasarvas Eky kfsg fhda tg jgnshmar `gw hnjraksas hn ratkhnam akrnhnls gjjur? - akrnhnl gi prgiht - trknsiars irge rasarvas - rajglnhthgn gi kjtukrhkf lkhns knm fgssas unmar HIRZ = Tngta `ara t`kt hn kff gt`ar jksas kegunts rajglnhsam mhrajtfy hn aquhty kra tkdan tg rasarva kjjgunts rkt`ar t`kn tg ratkhnam akrnhnlsU
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.9
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
Axarjhsas Axarjhsa 2.;
RAZARYAZ KNM MHYHMANMZ
Srapkra ogurnkf antrhas tg rajgrm t`a igffgwhnl unrafktam trknskjthgns gi k pubfhj jgepkny? (k) pkyeant gi hntarhe mhvhmanm gi gi $:3 333 (b) trknsiar gi $12 333 irge t`a kssat kssat ravkfukthgn surpfus tg t`a lanarkf lanarkf rasarva rasarva (j) trknsiar gi $:= 333 irge t`a lanarkf lanarkf rasarva rasarva tg ratkhnam ratkhnam akrnhnls akrnhnls (m) pkyeant gi 2=3 333 bgnus s`kras, iuffy pkhm, kt $2 par s`kra irge t`a lanarkf rasarva.
(k)
(b)
(j)
(m)
Mhvhmanm pkhm Jks` (Skyeant gi mhvhmanm)
Mr Jr
:3 333
Kssat ravkfukthgn rasarva Lanarkf rasarva (]rknsiar batwaan rasarvas)
Mr Jr
12 333
Lanarkf rasarva ]rknsiar tg lanarkf rasarva (]rknsiar batwaan rasarvas)
Mr Jr
:= 333
Lanarkf rasarva Mr Z`kra jkphtkf Jr (Bgnus hssua? 2=3 333 s`kras kt $2 akj`)
=03 333
Axarjhsa 2.2
:3 333
12 333
:= 333
=03 333
MHYHMANMZ
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.<
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
Matarehna `gw euj` akj` jfkss gi s`kras s`gufm rajahva unmar t`a igffgwhnl igff gwhnl shtukthgns? (k) t`a praiaranja praiaranja s`kras s`kras kra ngn-jueufkthva ngn-jueufkthva knm ngn-pkrthjhpkthnl (b) t`a praiaranja praiaranja s`kras s`kras kra jueufkthva knm ngn-pkrthjhpkthnl (j) t`a praiaranja praiaranja s`kras s`kras kra jueufkthva jueufkthva knm pkrthjhpkthnl. Kssuea Kssuea t`kt t`a pkrthjhpkthgn klraaeant raquhras t`kt t`a grmhnkry s`kra`gfmars s`kra`gfmars rajahva t`a skea parjantkla gi mhvhmanm ks t`a praiaranja s`kra`gfmars, knm t`kt kny bkfknja gi mhvhmanms tg ba pkhm hs s`kram hn prgpgrthgn tg t`a hssuam s`kra jkphtkf gi akj` jfkss. HNMHK F]M
(k)
Sraiaranja s`kras Grmhnkry s`kras
$23 333 $03 333
(b)
Sraiaranja s`kra Grmhnkry s`kras
$93 333 $=3 333
(j)
Sraiaranja s`kras* Grmhnkry s`kras**
$<3 333 $:3 333
* (: x $23 333) + µ($;33 333 - $23 333 - $93 333) ** $23 333 + µ x $23 333
Axarjhsa 2.:
RHL@]Z HZZQA
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.0
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
(k) Hi 03% gi t`a rhl`ts wara axarjhsam axarjhsam by t`a mua mua mkta, prgvhma ogurnkf ogurnkf antrhas ekma by Fkgs Ftm hn rafkthgn tg t`a rhl`ts hssua knm t`a avantukf s`kra hssua. (b) Hi t`a rhl`ts hssua wks ngt unmarwrhttan unmarwrhttan knm kny unaxarjhsam unaxarjhsam rhl`ts fkpsam, w`kt wgufm ba t`a raquhram ogurnkf antrhas7 FKGZ F]M
(k) ;1/2 tg ;1/:
Jks`
Mr Jr
033 333
Kppfhjkthgn ‚ rhl`ts hssua Rajahvkbfa irge unmarwrhtar Z`kra jkphtkf (Hssua gi s`kras)
Mr Mr Jr
033 333 233 333
Z`kra jkphtkf Jks` (Jgsts gi s`kra hssua)
Mr Jr
;3 333
Mr Jr
233 333
Mr Jr
033 333
Kppfhjkthgn ‚ rhl`ts hssua Z`kra jkphtkf (Hssua gi s`kras)
Mr Jr
033 333
Z`kra jkphtkf Jks` (Jgsts gi s`kra hssua)
Mr Jr
;3 333
Kppfhjkthgn ‚ rhl`ts hssua (Egnay rajahvam gn kppfhjkthgns igr rhl`ts hssua? ;93 333 x $1) ;1/:
033 333
; 333 333
;3 333
Zgeathea fktar? Jks` Rajahvkbfa irge unmarwrhtar (Egnay rajahvam irge unmarwrhtar) (b) ;1/2 tg ;1/:
Jks` Kppfhjkthgn ‚ rhl`ts hssua (Egnay rajahvam gn kppfhjkthgns igr rhl`ts hssua)
;1/:
Axarjhsa 2.=
233 333
033 333
033 333
;3 333
Z@KRA HZZQA, GS]HGNZ
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.8
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
Srapkra t`a ogurnkf antrhas hn t`a rajgrms gi Ogrmkn Ftm hn rafkthgn tg t`a aquhty trknskjthgns hn 23;=. OGRMKN F]M
21/:
2/=
Jks` trust ‚ s`kras s`kras Kppfhjkthgn ‚ s`kras s`kras (Kppfhjkthgns igr s`kras)
Mr Jr
<13 333
Jks` trust ‚ gpthgns gpthgns Kppfhjkthgn ‚ gpthgns (Kppfhjkthgns igr gpthgns)
Mr Jr
;3 333
Jks`
Mr Jr Jr
9;3 333
Kppfhjkthgn ‚ s`kras Z`kra jkphtkf (Hssua gi s`kras)
Mr Jr
933 333
Kppfhjkthgn ‚ s`kras Jks` trust (Raiunm tg unsujjassiuf kppfhjknts)
Mr Jr
;13 333
Kppfhjkthgn ‚ gpthgns Gpthgns (Hssua gi gpthgns)
Mr Jr
;3 333
Gpthgns Jks` Z`kra jkphtkf (Hssua gi s`kras gn hssua gi gpthgns)
Mr Mr Jr
8 333 9: 333
Gpthgns Gpthgns fkpsam rasarva (]rknsiar gi fkpsam gpthgns)
Mr Jr
; 333
Jks` trust ‚ s`kras Jks` trust ‚ gpthgns (]rknsiar gn hssua gi s`kras knm gpthgns)
:;/;2
<13 333
;3 333
933 333 ;3 333
933 333
;13 333
;3 333
<2 333
; 333
Ngta? t`a $; 333 kegunt kegunt igr fkpsam gpthgns jgufm `kva `kva baan hnjfumam hnjfumam hn s`kra jkphtkf. jkphtkf.
Axarjhsa 2.1
MHYHMANMZ, JKFFZ GN Z@KRAZ KNM BGNQZ HZZQA
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.;3
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
(k) Srapkra t`a ogurnkf antrhas antrhas tg lhva lhva aiiajt tg t`a kbgva avants. avants. (b) Srapkra t`a aquhty sajthgn gi t`a stktaeant stktaeant gi ihnknjhkf pgshthgn pgshthgn kt :; Majaebar Majaebar 23;1. OKSKN F]M Lanarkf Ogurnkf (k) 23;1 Ouna 21
Oufy ;3
Mhvhmanm pkhm Mr Jks` Jr (Hntarhe mhvhmanm gi ;3j par s`kra gn 933 333 iuffy pkhm s`kras knm 1j par s`kra gn =33 333 pkrtfy pkhm s`kras)
03 333 03 333
Jkff Z`kra jkphtkf (Ihnkf jkff gn =33 333 s`kras kt 13j)
Mr Jr
233 333
Jks` Jkff (Jks` rajahvam gn jkff)
Mr Jr
233 333
Lanarkf rasarva Z`kra jkphtkf (;-;3 bgnus hssua gn ; 333 333 s`kras irge lanarkf rasarva)
Mr Jr
;33 333
Sfknt ekhntanknja rasarva Lanarkf rasarva (]rknsiar batwaan rasarvas)
Mr Jr
13 333
Srgiht knm fgss sueekry Ratkhnam akrnhnls Mhvhmanm pkhm
Mr Mr Jr
93 333 23 333
233 333
:;
Zaptaebar ;1
Majaebar :;
233 333
;33 333
13 333
03 333
(b) OKSKN F]M Ztktaeant gi Ihnknjhkf Sgshthgn TaxtrkjtU (ks kt :; Majaebar 23;1)
Z`kra jkphtkf? (; ;33 333 s`kras iuffy pkhm) Lanarkf rasarva Ratkhnam akrnhnls Axarjhsa 2.9
$; ;33 333 ;13 333 WW93 333 $; :;3 333 HZZQA GI GRMHNKRX KNM SRAIARANJA Z@KRAZ
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.;;
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
Srapkra ogurnkf antrhas knm famlar kjjgunts tg rajgrm t`a igffgwhnl trknskjthgns igr Duwkht Ftm? DQ\KH] F]M
23;1 3;/= ;3/=
;1/=
NG AN]RX Jks` trust Kppfhjkthgn ‚ grmhnkry s`kras (Kppfhjkthgns igr grmhnkry s`kras? ;=3 333 x $;.13)
Mr Jr
2;3 333
Jks` trust Kppfhjkthgn ‚ praiaranja s`kras (Kppfhjkthgns igr praiaranja s`kras? 01 333 x $2)
Mr Jr
;<3 333
Kppfhjkthgn ‚ grmhnkry s`kras Z`kra jkphtkf ‚ grmhnkry (Hssua gi ;33 333 s`kras kt $;.13 akj`)
Mr Jr
;13 333
Kppfhjkthgn ‚ praiaranja s`kras Rajahvkbfa irge unmarwrhtar Z`kra jkphtkf ‚ praiaranja (Hssua gi ;33 333 s`kras kt $2 akj`)
Mr Mr Jr
;<3 333 :3 333
Jks`
Mr Jr
:23 333
Kppfhjkthgn ‚ grmhnkry s`kras Jks` trust ‚ grmhnkry s`kras (Raiunm tg unsujjassiuf kppfhjknts? =3 333 x $;.13)
Mr Jr
93 333
Z`kra jkphtkf ‚ praiaranja Z`kra jkphtkf ‚ grmhnkry Jks` Rajahvkbfa irge Qnmarwrhtar (Jgsts gi unmarwrhthnl knm rajahpt gi kppfhjkthgn egnhas mua irge unmarwrhtar)
Mr Mr Mr Jr
= 333 133 21 133
Jks` trust (]rknsiar gn hssua gi s`kras)
23/=
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2;3 333
;<3 333
;13 333
233 333
:23 333
93 333
:3 333
2.;2
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
;3/=/;1
Kppfhjkthgn
:03 333 WWWWWW :03 333
Jks` ]rust ;1/=/;1
Kppfhjkthgn Jks`
93 333 :23 333 :03 333
Kppfhjkthgn ‚ Grmhnkry Grmhnkry Z`kras ;13 333 ;3/3=/;1 Jks` trust 93 333 2;3 333
2;3 333 WWWWWW 2;3 333
;1/3=/;1 Z`kra Jkphtkf
Kppfhjkthgn ‚ Sraiaranja Sraiaranja Z`kras ;<3 333 ;3/3=/;1 Jks` trust
;<3 333
23/3=/;1 Z`kra hssua jgsts
Z`kra Jkphtkf - Grmhnkry Z`kras 133 ;1/3=/;1 Kppfhjkthgn ‚ Grm
;13 333
23/3=/;1 Z`kra hssua jgsts
Z`kra Jkphtkf - Sraiaranja Z`kras = 333 ;1/3=/;1 Kppfhjkthgn ‚ Srai
233 333
;1/3=/;1 Z`kra jkphtkf Jks` trust
;1/3=/;1 Z`kra jkphtkf - prai
Rajahvkbfa - Qnmarwrhtar :3 333 23/3=/;1 Jks`/Z`kra hssua jgsts :3 333
Jks` ;1/3=/;1 Jks` trust :23 333 23/3=/;1 Rajahvkbfa ‚ Q‘wrhtar ‚ Q‘wrhtar 21 133
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.;:
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
Axarjhsa 2.<
RHL@]Z HZZQA, SFKJAEAN] GI Z@KRAZ
Srapkra t`a lanarkf ogurnkf antrhas tg rajgrm t`a kbgva trknskjthgns. HRK[ F]M
:;/:
Jks`
Mr Jr
233 333
Kppfhjkthgn Z`kra jkphtkf (Hssua gi s`kras)
Mr Jr
233 333
Z`kra jkphtkf Jks` (Z`kra hssua jgsts)
Mr Jr
1 333
Jks`
Mr Jr
23 333
Kppfhjkthgn (Kppfhjkthgns igr s`kras gn rhl`ts hssua)
:3/9
Z`kra jkphtkf (Sfkjaeant gi ;3 333 s`kras kt $2)
233 333
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
233 333
1 333
23 333
2.;=
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
Axarjhsa 2.0
Z@KRA HZZQA, GS]HGNZ
(k) Srapkra lanarkf ogurnkf antrhas antrhas tg rajgrm rajgrm t`a kbgva trknskjthgns. trknskjthgns. (k) Hi Brunah Ftm buys bkjd 21 333 praiaranja praiaranja s`kras s`kras igr $:.13 par s`kra, s`kra, w`kt ikjtgrs wgufm hts kjjguntknt `kva tg jgnshmar hn matarehnhnl `gw bast tg rajgrm t`a trknskjthgn hn t`a kjjgunts7 BRQNAH F]M (k)
LANARKF OGQRNKF AN]RHAZ
MK]A
MA]KHFZ
21/3
Mr Jr
13 333
:;/30/;: Jks` Jkff ‚ praiaranja praiaranja (13 333 ‚ < < 133 5=2 133 s`kras x $;.33)
Mr Jr
=2 133
3
Mr Jr Jr
22 133
:3/;;/;: Jks` trust Kppfhjkthgn (=3 333 x $:.33)
Mr Jr
;23 333
3;/;2/;:
Kppfhjkthgn Z`kra jkphtkf ‚ B B grmhnkry (:3 333 s`kras x $:.33)
Mr Jr
83 333
Kppfhjkthgn Jkffs hn kmvknja (1 333 kppfhjkthgns x $:.33)
Mr Jr
:3 333
Jks` Jks` trust
Mr Jr
;23 333
Mr Jr
1 233
Mr Jr
9< 133
1/;2/;: Z`kra jkphtkf B Grmhnkry Jks` (Z`kra hssua jgsts) :3/3=/;= Jks` Z`kra jkphtkf ‚ K K grmhnkry (;1 333 s`kras x $=.13)
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
13 333
=2 133
< 133 ;1 333
;23 333
83 333
:3 333
;23 333
1 233
9< 133
2.;1
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
:3/3=/;=
Gpthgns Z`kra jkphtkf ‚ K K grmhnkry (;1 333 x $3.19) Gpthgns rasarva (1 333 x $3.19)
Mr Jr Jr
;; 233 0 =33 2 033
(b) ]`a kjjguntknt s`gufm jgnshmar w`at`ar t`ara kra tkx gr mhvhmanm mhstrhbuthgn hssuas kssgjhktam
wht` pkrthjufkr aquhty kjjgunts baigra matarehnhnl w`hj` kjjgunts kra tg ba kiiajtam by t`a buy bkjd. Hi t`ara kra ng suj` hssuas t`a buy-bkjd jkn ba wrhttan gii klkhnst kny aquhty kjjgunt gr kjrgss kff aquhty kjjgunts.
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.;9
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
Axarjhsa 2.8
HZZQA GI Z@KRAZ
GS]HGN KNM
Z@KRAZ, IGRIAH]QRA GI
Srapkra famlar kjjgunts tg rajgrm t`a igffgwhnl trknskjthgns igr Napkf Ftm? NASKF F]M
Mkta 2;/
Mkta :;/
Mkta :;/
Mkta ;=/30/;1 ;1/39/;9 :3/9/;9
Htae Kppfhjkthgn ‚ grm Kppfhjkthgn ‚ prai
Jks` ]rust $ Mkta Htae 2=3 333 :;/
Htae Jks` trust (raiunm) Z`kra jkphtkf ‚ grm
Kppfhjkthgn ‚ Kppfhjkthgn ‚ Grmhnkry Grmhnkry $ Mkta Htae =3 333 2;/
Htae Z`kra jkphtkf ‚ prai
Htae Z`kra hssua jgsts Igriahtam s`kras K/j Bkfknja j/m
$ =3 333 2<3 333 :;3 333
$ 2=3 333
2=3 333
Kppfhjkthgn ‚ Kppfhjkthgn ‚ Sraiaranja Sraiaranja $ Mkta Htae ;33 333 2;/
;33 333
Z`kra Jkphtkf ‚ Jkphtkf ‚ Grmhnkry Grmhnkry $ Mkta Htae : 213 :;/
$ 233 333 ;30 333 ;33 333 ;1 333
=2: 333
=2: 333 ;/3
Bkfknja b/m
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
$ <3 333 :3 333
=3= <13
2.;<
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
Mkta ;=/0/;1 :3/9/;9
Htae Z`kra hssua jgsts Bkfknja j/m
Z`kra Jkphtkf ‚ Jkphtkf ‚ Sraiaranja Sraiaranja $ Mkta Htae : 213 :;/
;/3
Mkta ;3/9/;9
Htae Z`kra jkphtkf ‚ Grm
Bkfknja b/m
Jkff ‚ Jkff ‚ Z`kra Z`kra Jkphtkf Grmhnkry $ Mkta Htae ;33 333 ;3/39/;9 Jks` ;1/39/;9 Z`kra jkphtkf ‚ grm grm
;33 333
Mkta 21/9/;9
Mkta :;/
;/9/;9 ;3/9/;9 21/9/;9
Htae Z`kra jkphtkf ‚ grm Jks` Jks`
Htae Jks` trust Rajahvkbfa ‚ unmarwrhtar Z`kra jkphtkf ‚ grm Jkff ‚ grm Z`kra jkphtkf ‚ grm
Igriahtam Z`kras Kjjgunt $ Mkta Htae ; 333 ;1/39/;9 Z`kra jkphtkf ‚ Grm Grm 113 0 =13 ;3 333
Jks` (axtrkjt) $ Mkta Htae 2<3 333 21/9/;1 Igriahtam Igriahtam s`kras k/j 2: 133 21/9/;1 Igriahtam s`kras k/j
$ ;33 333
;33 333 89 <13
$ 81 333 1 333 ;33 333
$ ;3 333
$ 113 0 =13
;30 333 81 333 ;= 333
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.;0
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
Axarjhsa 2.;3
BQX-BKJD GI Z@KRAZ
(k) Srapkra t`a ogurnkf antrhas tg kjjgunt igr t`a buy-bkjd. buy-bkjd. Axpfkhn t`a raksgns raksgns igr t`a antrhas ekma. (b) Kssuea t`kt t`a buy-bkjd prhja prhja par s`kra wks aqukf aqukf tg <3j par s`kra. Srapkra Srapkra ogurnkf antrhas tg rajgrm t`a buy-bkjd, buy-bkjd, knm axpfkhn axpfkhn ygur knswar. knswar. (j) Kssuea t`kt, hnstakm hnstakm gi t`a s`kra jkphtkf s`gwn kbgva, kbgva, Yhatnke Ftm `km hssuam ; ehffhgn s`kras kt k pkr vkfua gi $; knm k s`kra praehue gi $: par s`kra. Rawgrd ygur knswars tg (k) knm (b) unmar t`hs naw sjankrhg. YHA]NKE F]M Lanarkf Ogurnkf
(k). Kny jgebhnkthgn gi aquhty kjjgunts hs jgrrajt. ]`a igffgwhnl antry hs purafy hffustrkthva. Qnfass t`ara kra tkxkthgn gr falhsfkthva raksgns, kny aquhty kjjgunt jkn ba usam.
Lanarkf rasarva Mr Z`kra buybkjd ‚ ratkhnam akrnhnls Mr Z`kra jkphtkf Mr Jks` Jr (Rapurj`ksa gi =33 333 grmhnkry s`kras unmar k buy-bkjd sj`aea pfus jgsts) (b)
Z`kra buybkjd - ratkhnam akrnhnls Z`kra jkphtkf Jks` (Rapurj`ksa gi =33 333 grmhnkry s`kras unmar k buy-bkjd sj`aea)
Mr Mr Jr
933 333 ; ;33 333 1=: 133 2 2=: 133
13 333 2:: 133 20: 133
Ks wht` (k) kny jgebhnkthgn gi aquhty kjjgunts hs kpprgprhkta. (j)(k)
Lanarkf rasarva Mr Z`kra jkphtkf Mr Z`kra praehue rasarva Mr Jks` Jr (Rapurj`ksa gi ;33 333 grmhnkry s`kras unmar k buy-bkjd sj`aea pfus jgsts)
;9: 133 ;33 333 :33 333 19: 133
Ngta? w`ara k s`kra buy-bkjd praehue krhsas, bgt` t`a s`kra jkphtkf knm s`kra praehue kjjgunts eust ba ramujam hn kegunts rafkthnl tg t`a pkr vkfua knm praehue gn akj` s`kra. Kny bkfknja gi praehue hs mabhtam tg aquhty jgnshstant wht` t`a tares gi t`a buy-bkjd.
(j)(b)
Z`kra jkphtkf Mr Lanarkf rasarva Jr Jks` Jr (Rapurj`ksa gi ;33 333 grmhnkry s`kras unmar k buy-bkjd sj`aea pfus jgsts)
;33 333
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
29 133 <: 133
2.;8
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
Ngta, t`a jramht gi $29 133 s`gufm ba jramhtam tg aquhty jgnshstant wht` t`a tares gi t`a t `a buy-bkjd, buy-bkjd, knm, hn assanja, kny aquhty kjjgunt gt`ar t`kn s`kra jkphtkf hs pgsshbfa.
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.23
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
Axarjhsa2.;; Axarjhsa2.;;
RHL@]Z HZZQA, JKFF GN Z@KRAZ, HZZQA GI GS]HGNZ
Srapkra ogurnkf antrhas tg rajgrm t`a kbgva trknskjthgns hn t`a rajgrms gi Zyrhk Ftm. ZXRHK F]M
Lanarkf Ogurnkf 23;= Ngv :3
Jks`
Mr Jr
;0 333
Jkff -K Grmhnkry Z`kra jkphtkf - K Grmhnkry (Jkff gi <1j par s`kra gn ;23 333 K Grmhnkry s`kras)
Mr Jr
83 333
Jks`
Mr Jr
02 133
Z`kra jkphtkf - B Grmhnkry (Kffgteant gi 0 333 B grmhnkry s`kras kt k prhja gi $2.21 unmar k ; igr 1 rhl`ts hssua) 23;1 Okn ;9
Okn :;
Jkff - K Grmhnkry (Jks` rajahvam gn jkff? ;;3 333 x <1j) Iab 1
Z`kra Jkphtkf - K Grmhnkry Mr Jkff - K Grmhnkry Jr Igriahtam s`kras rasarva Jr (Igriahtura knm jknjaffkthgn gi ;3 333 K grmhnkry s`kras, jkffam tg $;.13, pkhm tg <1j)
;0 333
83 333
02 133
;1 333 < 133 < 133
Ekr ;<-:; Jks` trust Kppfhjkthgn ‚ gpthgns (Rajahpt gi kppfhjkthgns igr gpthgns)
Mr Jr
2; 333
Ekr :;
Mr Jr
2; 333
Mr Jr
2; 333
Jks` Mr Z`kra gpthgns Mr Z`kra jkphtkf - K Grmhnkry Jr (Kffgteant gi 21 333 K grmhnkry s`kras kt $;.<0 gn axarjhsa gi 21 333 gpthgns)
== 133 ;1 333
Z`kra Gpthgns Mr Fkpsam gpthgns rasarva * Jr (]rknsiarrhnl kegunt rajahvam gn fkpsam gpthgns tg k rasarva? ;3 333 x 93j)
9 333
Jks` Jks` trust (Bahnl trknsiar gn kffgteant gi gpthgns) Kppfhjkthgn ‚ gpthgns Z`kra gpthgns (Hssua gi :1 333 gpthgns axarjhskbfa gn :; Majaebar 233:)
Maj :;
2; 333
2; 333
2; 333
18 133
9 333
* ngta? t`a hssua prhja gi fkpsam gpthgns eky ba tkdan tg kny aquhty kjjgunt, gr fait hn kn gpthgns ‖rasarva― kjjgunt. Falkf knm tkxkthgn hepfhjkthgns eust ba jgnshmaram.
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.2;
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
Z`kra Jkphtkf ‚ K Grmhnkry Jks` (Skyeant gi s`kra hssua jgsts)
Mr Jr
2 333
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2 333
2.22
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
Axarjhsa2.;2 Axarjhsa2.;2
Z@KRA HZZQA, GS]HGNZ, Z]K]AEAN] GI J@KNLAZ HN A[QH]X
(k) Srapkra lanarkf ogurnkf antrhas, antrhas, hnjfumhnl kny jfgshnl jfgshnl antrhas raquhram, raquhram, tg rajgrm rajgrm t`a kbgva trknskjthgns. (Nkrrkthgns kra ngt raquhram, but s`gw kff wgrdhnls.) (b) Srapkra k stktaeant gi j`knlas j`knlas hn aquhty igr t`a yakr anmam :3 Ouna 23;=. 23;=. (j) ]khwkn Ftm `ks rajglnhsam k ‐Igriahtam s`kras rasarva‘ ks pkrt gi aquhty. Axpfkhn `gw knm w`y suj` krasarva wgufm ba jraktam. ]KH\KN F]M
(k) ‚ (k) ‚ Lanarkf Lanarkf Ogurnkf Antrhas MK]A MA]KHFZ
23/38/;:
Mhvhmanm majfkram Mhvhmanm pkykbfa
Mr Jr
< 233
Mhvhmanm pkykbfa Jks` (;23 333 x 9j 5 $< 233)
Mr Jr
< 233
Jks` trust Kppfhjkthgn (13 333 x $2.33)
Mr Jr
;33 333
31/;;/;: Kppfhjkthgn Z`kra jkphtkf (=3 333 x $2.33)
Mr Jr
03 333
Kppfhjkthgn Jkffs hn kmvknja (;3 333 x $2) Jks` Jks` trust
Mr Jr
23 333
Mr Jr
;33 333
Z`kra jkphtkf Jks` (Z`kra hssua jgsts)
Mr Jr
2 133
Mhvhmanm majfkram Mhvhmanm pkykbfa (T;23 333 + =3 333U x :j)
Mr Jr
= 033
Mhvhmanm pkykbfa Jks`
Mr Jr
= 033
2
:;/;3/;:
;1/;;/;:
:;/;2/;:
3;/32/;=
< 233
< 233
;33 333
03 333
23 333
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
;33 333
2133
= 033
= 033
2.2:
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
20/3=/;= Jks` Z`kra jkphtkf (03 333 x $2.83)
Mr Jr
2:2 333
32/39/;= Kppfhjkthgn Z`kra jkphtkf (91 333 x $:.33)
Mr Jr
;81 333
32/39/;= Gpthgns Z`kra jkphtkf (91 333 x 3.13) Gpthgns rasarva (;1 333 x 3.13)
Mr Jr
=3 333
2;/39/;= Jks` Kppfhjkthgn
Mr Jr
;81 333
:3/39/;=
]rknsiar tg lanarkf rasarva Lanarkf rasarva
Mr Jr
:3 333
Srgiht knm fgss sueekry Mhvhmanm majfkram ]rknsiar tg lanarkf rasarva Ratkhnam akrnhnls (Jfgshnl antry)
Mr Jr Jr Jr
98 =23
:3/39/;=
2:2 333
;81 333
:2 133 < 133
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
;81 333
:3 333
;2 333 :3 333 2< =23
2.2=
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
(b) ]khwkn Ftm Ztktaeant gi J`knlas hn Aquhty igr t`a yakr anmam :3 Ouna 23;=
Jgepra`anshva hnjgea igr t`a parhgm
$98 =23
Egvaeants gi j`knlas hn aquhty murhnl t`a parhgm anmhnl :3 Ouna 23;= wara? Z`kra jkphtkf Bkfknja kt ; Oufy 23;: Hssua gi =3 333 grmhnkry s`kras, pkhm tg $2.33 Z`kra hssua jgsts Hssua gi 03 333 grmhnkry s`kras C $2.83 Hssua gi 91 333 grmhnkry s`kras C $:.33 gn axarjhsa gi gpthgns wgrt` 13j Jkffs hn kmvknja Bkfknja kt :3 Ouna 23;=
$:33 333 03 333 (2 133) 2:2 333 22< 133 23 333 $01< 333
Gpthgns Bkfknja kt ; Oufy 23;: ]rknsiar tg s`kra jkphtkf gn axarjhsa ]rknsiar tg rasarva gn fkpsa Bkfknja kt :3 Ouna 23;=
$=3 333 (:2 133) (< 133) $ 3
Lanarkf rasarva Bkfknja kt ; Oufy 23;: ]rknsiar irge ratkhnam akrnhnls Bkfknja kt :3 Ouna 23;=
$:3 333 :3 333 $93 333
Igriahtam s`kras rasarva Bkfknja kt ; Oufy 23;: Bkfknja kt :3 Ouna 23;= Gpthgns rasarva Bkfknja kt ; Oufy 23;: ]rknsiar gi fkpsam gpthgns Bkfknja kt :3 Ouna 23;= Ratkhnam akrnhnls Bkfknja kt ; Oufy 23;: Mhvhmanms majfkram knm pkhm ]rknsiar tg lanarkf rasarva Srgiht igr t`a parhgm Bkfknja kt :3 Ouna 23;=
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
$2 333 $2 333 = 333 $3 < 133 $< 133
$<1 333 (;2 333) (:3 333) 98 =23 $;32 =23
2.21
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
(j) ]khwkn Ftm `ks rajglnhsam k ‖Igriahtam Z`kras Rasarva― ks pkrt gi aquhty. Axpfkhn `gw knm w`y suj` k rasarva wgufm ba jraktam.
]`a igriahtam s`kras rasarva jkn gnfy `kva krhsan hi s`kra`gfmars ikhfam tg pky k jkff ekma gn t`ahr s`kras by t`a jgepkny. Jgrpgrkta falhsfkthgn gr t`a jgepkny‘s gwn rufas eust t`an kffgw t`a mhrajtgrs tg igriaht t`gsa s`kras igr ngn-pkyeant gi t`a jkff knm tg ratkhn kny egnhas kfrakmy pkhm. Igriahtura whff rasuft hn t`a jknjaffkthgn gi t`a s`kras, t`a afhehnkthgn gi t`a jkffs hn krrakrs bkfknja knm t`a trknsiar gi kny egnhas by t`a s`kra`gfmars tg t`a rasarva kjjgunt thtfam ‐igriahtam s`kras rasarva‘.
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.29
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
Axarjhsa 2.;:
Z@KRAZ, GS]HGNZ, MHYHMANMZ KNM RAZARYA ]RKNZIARZ
(k) Srapkra lanarkf ogurnkf antrhas antrhas tg rajgrm rajgrm t`a kbgva trknskjthgns. trknskjthgns. (b) Srapkra t`a aquhty sajthgn gi t`a stktaeant stktaeant gi ihnknjhkf pgshthgn pgshthgn ks kt :3 Ouna 23;1. EKFMHYAZ F]M (k) 23;= ;1/8
:3/;;
;3/;2
Sraiaranja mhvhmanm pkykbfa Jks` (Skyeant gi praiaranja mhvhmanm)
Mr Jr
= 133
‐K‘ Grmhnkry mhvhmanm pkykbfa Jks` (Skyeant gi mhvhmanm gi ;9j par s`kra gn =33 333 s`kras)
Mr Jr
9= 333
‐B‘ Grmhnkry mhvhmanm pkykbfa Jks` (Skyeant gi mhvhmanm gi 93% x ;9j par s`kra gn :33 333 s`kras) s`k ras)
Mr Jr
20 033
Jks` Rajahvkbfa ‚ unmarwrhtar Z`kra jkphtkf ‚ Grmhnkry K (Hssua gi 03 333 s`kras kt $;.83 akj`)
Mr Mr Jr
;2; 933 :3 =33
Z`kra jkphtkf ‚ Grmhnkry K Rajahvkbfa ‚ unmarwrhtar (Qnmarwrhthnl jgsts)
Mr Jr
: 333
Jks`
Mr Jr
2< =33
Mr Jr
:1 333
Rajahvkbfa ‚ unmarwrhtar (Skyeant irge unmarwrhtar nat gi jgsts)
= 133
9= 333
20 033
;12 333
: 333
2< =33
23;1
]rknsiar tg lanarkf rasarva Lanarkf rasarva (]rknsiar batwaan rasarvas)
:1 333
20/2
Jks` Mr ;29 333 Gpthgns * Mr 2= 333 Gpthgns rasarva Jr : 333 Z`kra jkphtkf ‚ Grmhnkry J Jr ;=< 333 (Hssua gi <3 333 grmhnkry J s`kras) * ngta? t`a hssua prhja gi fkpsam gpthgns eky ba tkdan tg kny aquhty kjjgunt, gr fait hn kn gpthgns ‖rasarva― kjjgunt. Falkf knm tkxkthgn t kxkthgn hepfhjkthgns eust ba jgnshmaram.
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.2<
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
:3/=
:;/1
Jkff ‚ Grmhnkry B Mr Z`kra jkphtkf ‚ Grmhnkry B Jr (Jkff gi 03j par s`kra gn :33 333 s`kras)
2=3 333
Jks`
Mr Jr
220 333
Z`kra jkphtkf ‚ Grmhnkry B Igriahtam s`kras kjjgunt Jkff ‚ Grmhnkry B (Igriahtura gi ;1 333 s`kras)
Mr Jr Jr
:3 333
Jks` Igriahtam s`kras kjjgunt Z`kra jkphtkf ‚ Grmhnkry B (Rahssua gi ;1 333 Grmhnkry B s`kras)
Mr Mr Jr
2< 333 : 333
Igriahtam s`kras kjjgunt Jks` (Raiunm tg `gfmars gi igriahtam s`kras)
Mr Jr
;1 333
Mhvhmanm majfkram ‚ grmhnkry K Mhvhmanm majfkram ‚ grmhnkry B Mhvhmanm majfkram ‚ grmhnkry J Mhvhmanm pkykbfa ‚ grmhnkry K Mhvhmanm pkykbfa ‚ grmhnkry B Mhvhmanm pkykbfa ‚ grmhnkry J (Srgvhshgn igr 23 j par s`kra mhvhmanm)
Mr Mr Mr Jr Jr Jr
89 333 93 333 ;= 333
Ratkhnam akrnhnls Mhvhmanm majfkram ‚ Grmhnkry K Mhvhmanm majfkram ‚ Grmhnkry B Mhvhmanm majfkram ‚ Grmhnkry J ]rknsiar tg lanarkf rasarva
Mr Jr Jr Jr Jr Jr
231 333
Jkff ‚ Grmhnkry B (Rajahpt gi 03j jkff gn 201 333 s`kras)
;0/9
29/9
2
:3/9
2=3 333
220 333
;0 333 ;2 333
:3 333
;1 333
89 333 93 333 ;= 333
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
89 333 93 333 ;= 333 :1 333
2.20
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
(b) EKFMHYAZ F]M Z`kra`gfmars‘ Z`kra`gfmars‘ Aquhty
Z`kra jkphtkf? Grmhnkry K s`kras? =03 333 s`kras iuffy pkhm Grmhnkry B s`kras? :33 333 iuffy pkhm Grmhnkry J s`kras? <3 333 iuffy pkhm Sraiaranja s`kras? 13 333 iuffy pkhm Lanarkf rasarva Gpthgns rasarva Ratkhnam akrnhnls ]gtkf s`kra`gfmars‘ aquhty
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
$8=8 333 933 333 ;=< 333 <1 333 ; <<; 333 :1 333 : 333 ;;: 333 $; 822 333
2.28
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
Axarjhsa 2.;=
MHYHMANMZ, Z@KRA HZZQAZ, Z@KRA BQX-BKJD, GS]HGNZ KNM EGYAEAN]Z HN RAZARYAZ
(k) Srapkra t`a lanarkf ogurnkf ogurnkf antrhas tg rajgrm rajgrm t`a kbgva trknskjthgns. (b) Srapkra t`a stktaeant stktaeant gi j`knlas hn aquhty igr Zhnlkpgra Zhnlkpgra Ftm igr t`a yakr anmam anmam :; Majaebar 23;1. ZHNLKSGRA F]M
23;1 ;1/2
Mhvhmanm pkykbfa Jks` (Skyeant gi mhvhmanm)
Mr Jr
21 333
EkyOuna
Jks` trust Kppfhjkthgn (Kppfhjkthgn egnhas rajahvam murhnl Eky-Ouna 2330? ;3 333 x $11)
Mr Jr
113 333
23/9
Jks`
Mr Jr
113 333
Kppfhjkthgn Z`kra jkphtkf (Hssua gi s`kras? ;3 333 x $11)
Mr Jr
113 333
Jks`
Mr Jr
021 333
Jks` trust (]rknsiar gn hssua gi s`kras)
Z`kra jkphtkf (Sfkjaeant gi s`kras? ;1 333 x $11)
Z`kra jkphtkf Mr Jks` Jr (Z`kra hssua jgsts? ;3%T$113 333 + $021 333U 21/9
:3/9
22/<
113 333
113 333
113 333
021 333
;:< 133 ;:< 133
Mhvhmanm pkhm Jks` (Hntarhe mhvhmanm pkhm)
Mr Jr
23 333
Fknm
Mr Jr Jr
:3 333
Akrfy kmgpthgn kmousteant Mr Srgvhshgn igr hnsurknja Jr (Kmousteant gn akrfy kmgpthgngi HKZ P)
11 333
Maiarram tkx fhkbhfhty Kssat ravkfukthgn rasarva (Ravkfukthgn gi fknm) ;/<
21 333
Z`kra jkphtkf
Mr
23 333
8 333 2; 333
11 333
;=3 333
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.:3
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
Rapurj`ksa gi s`kras Mr Jks` Jr (Rapurj`ksa gi 1 333 s`kras kt $19 par s`kra) ;9/;;
;/;2
203 333
Lanarkf rasarva Mr 2=3 333 Z`kra jkphtkf Jr 2=3 333 (Bgnus hssua gi ;: 333 s`kras? Ng. gi s`kras 5 ;3%T81 333 + 1 333 + ;3 333 3 33 + 21 333 ‚ 1 1 333U) Z`kra jkphtkf Jks` (Z`kra hssua jgsts? ;3% x $2=3 333)
Mr Jr
2= 333
Jks`
Mr Jr
23 333
Mhvhmanm majfkram Mhvhmanm pkykbfa (Ihnkf mhvhmanm)
Mr Jr
:3 333
]rknsiar tg lanarkf rasarva Lanarkf rasarva (]rknsiar batwaan rasarvas)
Mr Jr
=3 333
Kssat ravkfukthgn rasarva ]rknsiar irge kssat ravkfukthgn rasarva (]rknsiar batwaan rasarvas)
Mr
:3 333
Gpthgns (Hssua gi gpthgns? ;33 333 x 23j) :;/;2
;=3 333
Srgiht knm Fgss Zueekry ]rknsiar irge KRR Ratkhnam akrnhnls Mhvhmanm pkhm Akrfy kmgpthgn kmousteant Rapurj`ksa gi s`kras Mhvhmanm majfkram ]rknsiar tg lanarkf rasarva (Jfgshnl antry)
2= 333
23 333
:3 333
=3 333
Jr
Mr Mr Mr Jr Jr Jr Jr Jr
:3 333
;13 333 :3 333 ;31 333
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
23 333 11 333 ;=3 333 :3 333 =3 333
2.:;
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
Ztktaeant gi J`knlas hn Aquhty igr yakr anmam :; Majaebar 23;1
Jgepra`anshva hnjgea igr t`a parhgm Z`kra jkphtkf? Bkfknja kt ; Oknukry 23;1 ‚ ;;3 333 s`kras Z`kra hssuas? 21 333 s`kras Rapurj`ksa gi s`kras? 1 333 s`kras Bgnus hssua? ;: 333 s`kras Bkfknja kt :; Majaebar 23;1 ‚ ;=: 333 s`kras
$;<; 333
$: 183 333 ; 2:< 133 (;=3 333) 2;9 333 $= 83: 133
Ratkhnam akrnhnls? Bkfknja kt ; Oknukry 23;1 Srgiht igr t`a parhgm ]rknsiar irge kssat ravkfukthgn surpfus Mhvhmanms pkhm knm prgvhmam Akrfy kmgpthgn gi HKZ 8P Rapurj`ksa gi s`kras ]rknsiar tg lanarkf rasarva Bkfknja kt :; Majaebar 23;1
$<13 333 ;13 333 :3 333 (13 333) (11 333) (;=3 333) (=3 333) $9=1 333
Kssat ravkfukthgn rasarva Bkfknja kt ; Oknukry 23;1 Hnjraksa ‚ ravkfukthgn gi fknm ]rknsiar tg ratkhnam akrnhnls Bkfknja kt :; Majaebar 23;1
$;03 333 2; 333 :3 333 $;<; 333
Lanarkf rasarva? Bkfknja kt ; Oknukry 23;1 Bgnus hssua gi s`kras ]rknsiar irge ratkhnam akrnhnls Bkfknja kt :; Majaebar 23;1
$2=3 333 (2=3 333 =3 333 $=3 333
Gpthgns? Bkfknja kt ; Oknukry 23;1 Gpthgns hssuam Bkfknja kt :; Majaebar 233;1
$3 23 333 $23 333
Ztktaeant gi Ihnknjhkf Sgshthgn (axtrkjt) 23;1 Z`kra jkphtkf $= 83: 133 Gpthgns 23 333 Lanarkf rasarva =3 333 Kssat ravkfukthgn rasarva ;<3 333 Ratkhnam akrnhnls 9=1 333 $1 <<0 133
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
23;= $: 183 333 3 2=3 333 ;03 333 <13 333 $= <93 333
2.:2
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
Axarjhsa 2.;1
Z@KRA HZZQAZ, GS]HGNZ, RHL@]Z HZZQAZ, MHYHMANMZ, RAZARYA ]RKNZIARZ
(k) Srapkra lanarkf ogurnkf antrhas antrhas tg rajgrm rajgrm t`a trknskjthgns rafkthnl tg s`kra hssuas knm gpthgns igr t`a yakr anmhnl :3 Ouna 23;=. (b) Srapkra lanarkf lanarkf ogurnkf antrhas, hnjfumhnl kny jfgshnl jfgshnl antrhas raquhram, raquhram, tg rajgrm t`a trknskjthgns rafkthnl tg mhvhmanms knm rasarva trknsiars igr t`a yakr anmam :3 Ouna 23;=. (j) Hi t`a jgepkny‘s jgnsthtuthgn raquhram raquhram kff mhvhmanms tg ba kpprgvam by t`a s`kra`gfmars s`kra`gfmars kt t`a knnukf lanarkf eaathnl baigra t`ay jgufm ba pkhm, axpfkhn `gw knm w`y ygur rajgrmhnl gi t`a mhvhmanm pkyeant gn 28 Zaptaebar 23;: wgufm j`knla. Kssuea s`kra`gfmar kpprgvkf wks lrkntam gn 23 Zaptaebar 23;:. XAEAN F]M (k) LANARKF OGQRNKF AN]RHAZ MK]A
MA]KHFZ
;1/3
Z`kra jkphtkf (2= 333 x $2.=3) Jkff (2= 333 x $3.03) Igriahtam s`kras fhkbhfhty (2= 333 x $;.93)
Mr Jr Jr
1< 933
Igriahtam s`kras fhkbhfhty Jks`
Mr Jr
:0 =33
Kppfhjkthgn ‚ praiaranja praiaranja s`kras Rajahvkbfa irge unmarwrhtar Z`kra jkphtkf - praiaranja ( 203 333 ‚ 2= 2= 333 5 219 333/2 5 ;20 333 x $2.03)
Mr Mr Jr
:32 =33 19 333
Z`kra jkphtkf Jks` Rajahvkbfa irge unmarwrhtar (=3 333/2 5 23 333 s`kras x $2.03 - $1 333 s`kra hssua jgsts)
Mr Mr Jr
1 333 1; 333
Jks` Kppfhjkthgn ‚ praiaranja praiaranja
Mr Jr
:32 =33
Jks` Gpthgns (03 333 x $3.;3)
Mr Jr
0 333
29/3
3;/38/;:
;3/38/;:
2;/38/;:
32/3=/;:
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
;8 233 :0 =33
:0 =33
:10 =33
19 333
:32 =33
0 333
2.::
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
(b)
28/38/;:
32/3;/;:
:3/39/;:
(j)
Mhvhmanm pkykbfa Jks` (203 333 x ;3j)
Mr Jr
20 333
Lanarkf rasarva Z`kra jkphtkf ‚ grmhnkry grmhnkry (219 333/= 5 9= 333 x $:.33)
Mr Jr
;82 333
Lanarkf rasarva ]rknsiar irge lanarkf rasarva
Mr Jr
:3 333
Mhvhmanm majfkram Mhvhmanms pkykbfa (Grmhnkry 219 333 + 9= 333 x 0j 5 $21 933 Sraiaranja $:10 =33 x 1% 5 $;< 823)
Mr Jr
=: 123
]rknsiar irge lanarkf rasarva Ratkhnam akrnhnls Mhvhmanm majfkram Srgiht knm fgss sueekry
Mr Mr Jr Jr
:3 333 =8 123
20 333
;82 333
:3 333
=: 123
=: 123 :9 333
HKZ ;3 eknmktas t`kt ng fhkbhfhty jkn ba rkhsam igr mhvhmanm majfkram prhgr tg anm gi rapgrthnl parhgm hi s`kra`gfmar kpprgvkf hs raquhram. Ks k jgnsaquanja, ng rajglnhthgn gi t`a mhvhmanm wgufm `kva gjjurram hn t`a prhgr parhgm. \`an t`a kpprgvkf hs gbtkhnam t`a mhvhmanms jkn ba pkhm. ]`a antry tg rajgrm t`a pkyeant wgufm j`knla tg? Mhvhmanm majfkram Jks`
Mr Jr
20 333 20 333
]`hs hs najasskry tg raegva t`a prgihts bahnl mhstrhbutam irge ratkhnam akrnhnls knm tg rajgrm t`a jks` pkyeant tg s`kra`gfmars. Ng fhkbhfhty hs rajglnhsam ks t`a ramujthgn hn aquhty tkdas pfkja sheuftknagusfy wht` t`a jks` pkyeant.
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.:=
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
Axarjhsa 2.;9
GS]HGNZ, Z@KRAZ, MHYHMANMZ, RAZARYAZ
Srgvhma ogurnkf antrhas hn rafkthgn tg? (k) hssua gi s`kras gn axarjhsa gi gpthgns, knm rafktam trknsiars tg/irge rasarvas (b) hssua gi s`kras tg pubfhj (j) mhvhmanms (m) egvaeants hn lanarkf rasarva.
N gta? ta? N gna gi gi t`a antrh ntr h as s`gufm jgnt jgntk kh n t`a kjjgunt jjgunt R atkh tkh nam A krnh krnh nls. nl s. S@HFHSSHNAZ F]M MK]A
(h)
(hh)
(hhh)
(hv)
Mr
MA]KHFZ Jks` Z`kra jkphtkf (13 333 x $:.33)
Mr Jr
;13 333
Gpthgns Z`kra jkphtkf (13 333 x 3.=3) Gpthgns rasarva (;3 333 x 3.=3)
Mr Jr Jr
2= 333
Jks` trust Kppfhjkthgn (T03 333 x $2.83U + $23 333)
Mr Jr
212 333
Kppfhjkthgn Z`kra jkphtkf (03 333 x $2.83)
Mr Jr
2:2 333
Kppfhjkthgn Jkffs hn kmvknja
Mr Jr
23 333
Jks` Jks` trust
Mr Jr
212 333
Z`kra jkphtkf Jks` (Z`kra hssua jgsts)
Mr Jr
2 133
Mhvhmanm majfkram Mhvhmanm pkykbfa
Mr Jr
0 333
Mhvhmanm pkhm Jks`
Mr Jr
= 333
]rknsiar tg lanarkf rasarva Lanarkf rasarva
Mr Jr
:3 333
Lanarkf rasarva Z`kra jkphtkf
Mr Jr
03 333
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
Jr
;13 333
23 333 = 333
212 333
2:2 333
23 333
212 333
2133
0 333
= 333
:3 333
03 333
2.:1
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
Axarjhsa 2.;<
MHYHMANMZ, ]RKNZIARZ
Z@KRA-HZZQAZ,
GS]HGNZ,
RAZARYA
(k) Srapkra lanarkf ogurnkf antrhas knm jfgshnl antrhas tg rajgrm t`a kbgva trknskjthgns knm avants. (b) Srapkra t`a igffgwhnl lanarkf famlar kjjgunts (] igrekt) igr t`a parhgm :3 Ouna 23;2 tg :3 Ouna 23;1? • Z`kra jkphtkf (Grmhnkry (Grmhnkry K) • Z`kra jkphtkf (Grmhnkry B) • Z`kra jkphtkf (Sraiaranja). EGNLGFHK F]M ;. 23;2 :3/38
:;/;3 :3/;;
23;: ;1/3;
;1/32
23/3=
OGQRNKF AN]RHAZ
Ihnkf mhvhmanm pkykbfa Jks` (TGrm K? ;23 333 x ;3j 5 ;2 333U + TGrm B? ;13 333 x ;3j x ;31/;03 5 0 <13U + TSrai? ;33 333 x 0% 5 0 333U)
Mr Jr
20 <13
Jks` ]rust Mr Kppfhjkthgn - Gpthgns Jr (Kppfhjkthgns igr 13 333 gpthgns kt 13 jants akj`)
=3 333
Kppfhjkthgn - Gpthgns Gpthgns (13333 Grm K gpthgns kffgttam C 03j/gpthgn)
Mr Jr
=3 333
Jks` Jks` ]rust (]rknsiar gn hssua gi gpthgns)
Mr Jr
=3 333
Jkff (Grmhnkry B) Z`kra jkp (Grmhnkry B) (Grm B jkff? ;13 333 x 13j)
Mr Jr
<1 333
Jkffs hn kmvknja Jkff (Grmhnkry B) (]rknsiar gi jkffs hn kmvknja)
Mr Jr
;1 333
Jks` Jkff (Grmhnkry B) (Jkff egnhas rajahvam? <1 333 ‚ ;1 ;1 333)
Mr Jr
93 333
Z`kra jkphtkf (Sraiaranja) Mr Z`kra buybkjd Mr Jks` Jr (Buybkjd gi 13 333 prai s`kras C $;.;3/s`kra)
13 333 1 333
20 <13
NG AN]RX
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
=3 333
=3 333
=3 333
<1 333
;1 333
93 333
11 333
2.:9
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
:3/39
:3/38
;1/;2
23;= :;/; 20/32
;1/3:
:3/39
:3/;;
Ihnkf mhvhmanm majfkram Ihnkf mhvhmanm pkykbfa (TGrm K? ;23 333 x ;3j 5 ;2 333U + TGrm B? ;13 333 x ;3j 5 ;1 333U + TSrai? 13 333 x 0% 5 = 333U)
Mr Jr
:; 333
Lanarkf rasarva ]rknsiar irge lanarkf rasarva (]rknsiar irge lanarkf rasarva)
Mr Jr
23 333
S&F sueekry ]rknsiar irge lanarkf rasarva Z`kra buybkjd Ihnkf mhvhmanm majfkram Ratkhnam akrnhnls (Jfgshnl antry)
Mr Mr Jr Jr Jr
== 333 23 333
Ihnkf mhvhmanm pkykbfa Jks` (Skyeant gi ihnkf mhvhmanm)
Mr Jr
:; 333
Hntarhe mhvhmanm Jks` (TGrm K? ;23 333 x 1j 5 9 333U TGrm B? ;13 333 x 1j 5 < 133U)
Mr Jr
;:133
Kffgteant (Grmhnkry B) Z`kra jkphtkf (Grmhnkry B) (;23333/1 5 2= 333 Grm B s`kras hssuam - rhl`ts hssua kt $;.13 par s`kra)
Mr Jr
:9333
Jks` Kffgteant (Grm B) (Rajahpt gi egnhas unmar rhl`ts hssua)
Mr Jr
:9 333
S&F sueekry Hntarhe mhvhmanm Ratkhnam akrnhnls (Jfgshnl antry)
Mr Jr Jr
19,333
Lanarkf rasarva Mr Z`kra jkphtkf (Grmhnkry K) Jr Z`kra jkphtkf (Grmhnkry B) Jr Z`kra jkphtkf (Sraiaranja) Jr (;-igr-;3 bgnus hssua? TGrm K? ;23 333/;3 x $;.23 5 ;= =33U TGrm B? {;13 333+2= 333}/;3 x $;.93 5 2< 0=3U TSrai? 13 333/;3 x $;.;1 5 1 <13U)
=< 883
Gpthgns
=3333
:; 333
23 333
1 333 :;333 20 333
:;333
;: 133
NG AN]RX
Mr
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
:9 333
:9333
;: 133 =2 133
;= =33 2<0=3 1 <13
2.:<
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
Z`kra jkphtkf (Grmhnkry K) Gpthgns rasarva (]rknsiar gi gpthgns bkfknja? Z`kra jkphtkf? =3 333 x 03j Gpthgns rasarva? ;3 333 x 03j)
Jr Jr
Kppfhjkthgn (Grmhnkry K) Mr Z`kra jkphtkf (Grm K) Jr (=3 333 grm K s`kras kffgttam unmar gpthgn hssua kt <3j par s`kra) 23/;2
23;1 ;3/3;
:3/39
Jks` Kppfhjkthgn (Grmhnkry K) (Rajahpt gi egnhas unmar gpthgn hssua)
Mr Jr
:2 333 0 333
20333 20 333
20 333 20 333
Hntarhe mhvhmanm Mr Jks` Jr (TGrm K? {;23 333 + ;2 333 + =3 333} x 1j 5 0 933U TGrm B? {;13 + 2= + ;< =33} x 1j 5 81<3U)
;0;<3
Ihnkf mhvhmanm majfkram Ihnkf mhvhmanm pkykbfa (TGrm K? ;<2 333 x ;3j 5 ;<233U TGrm B? ;8; =33 x ;3j 5 ;8;=3U TSrai? {13 333 + 1 <13} x 0% 5 = =93U)
Mr Jr
=3033
S&F sueekry Ratkhnam akrnhnls Hntarhe mhvhmanm Ihnkf mhvhmanm majfkram (Jfgshnl antry)
Mr Mr Jr Jr
=0 333 ;3 8<3
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
;0;<3
=3033
;0;<3 =3033
2.:0
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
2.
Famlar Kjjgunts
:3/39/;=
Bkf j/m
:;/;2/;=
Bkf j/m
:3/39/;:
Bkf j/m
:3/39/;=
Bkf j/m
23/3=/;: :3/39/;:
Jks` Bkf j/m
:3/39/;=
Bkf j/m
Z@KRA JKSH]KF (GRMHNKRX K) :3/39/;2 Bkf b/m ;=9=33 :3/39/;= Lanarkf rasarva ;=9 =33 :3/39/;= Bkf b/m :3/;;/;= Gpthgns 239 =33 Kppfhjkthgn 239 =33 :;/;2/;= Bkf b/m
;:2 333 ;= =33 ;=9 =33 ;=9 =33 :2 333 20 333 239 =33 239 =33
Z@KRA JKSH]KF (GRMHNKRX B) :3/39/;2 Bkf b/m ;03 333 ;1/3;/;: Jkff ;03 333 :3/39/;: Bkf b/m 20/32/;= Kppfhjkthgn 2=: 0=3 :3/39/;= Lanarkf Rasarva 2=: 0=3 :3/39/;= Bkf b/m
;31 333 <1 333 ;03 333 ;03 333 :9 333 2<0=3 2=: 0=3 2=:0=3
Z@KRA JKSH]KF (SRAIARANJA) 13 333 :3/39/;2 Bkf b/m 13 333 ;33333 :3/39/;: Bkf b/m 11 <13 :3/39/;= Lanarkf Rasarva 11<13 :3/39/;= Bkf b/m
;33 333 WWWWWWW ;33333 13333 1 <13 11<13 11 <13
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
2.:8
Zgfuthgn Eknukf tg kjjgepkny Kppfyhnl Hntarnkthgnkf Ihnknjhkf Rapgrthnl Ztknmkrms :a
Axarjhsa 2.;0
MHYHMANMZ, Z@KRA HZZQAZ, IGRIAH]QRA IGRIAH]QRA GI Z@KRAZ
(k) Srapkra lanarkf ogurnkf antrhas antrhas knm jfgshnl antrhas antrhas tg rajgrm rajgrm t`a kbgva trknskjthgns. trknskjthgns. (b) Srapkra t`a Gpthgns Gpthgns knm Ratkhnam Akrnhnls famlar famlar kjjgunts igr t`a parhgm :3 Ouna 23;2 tg :3 Ouna 23;:. EKFKXZHK F]M ;.
OGQRNKF AN]RHAZ
32/30/;;
;1/30/;;
Ihnkf mhvhmanm majfkram Ihnkf mhvhmanm pkykbfa
Mr Jr
;; 333
Ihnkf mhvhmanm pkykbfa Jks`
Mr Jr
;; 333
;; 333
;;333
3;/;3/;;
NG AN]RX
:;/;3/;;
Jks` trust Kppfhjkthgn - Grmhnkry (<1 333 x :1j)
Mr Jr
29 213
Kppfhjkthgn ‚ Grmhnkry Kffgteant ‚ Grmhnkry Z`kra jkphtkf ‚ Grmhnkry (93 333 s`kras hssuam kt <3j par s`kra
Mr Mr Jr
2; 333 2; 333
32/;;/;;
:3/;;/;;
31/3;/;2
:;/3;/;2
29 213
=2333
Kppfhjkthgn Mr Kffgteant Jr (Zurpfus kppfhjkthgn egnay trknsiarram tg kffgteant)
1 213
Jks` Jks` trust
Mr Jr
29213
Z`kra jkphtkf Jks` (Z`kra hssua jgsts)
Mr Jr
;133
Jks` Kffgteant ‚ Grmhnkry
Mr Jr
;1<13
Hntarhe mhvhmanm pkhm Jks` (T;33 333 x 1j 5 1 333U + T93 333 x 1j x <3/;23 5 ;<13U)
Mr Jr
9 <13
Jkff ‚ Grmhnkry Z`kra jkphtkf ‚ Grmhnkry (93 333 x 13j)
Mr Jr
:3333
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
1 213
29213
;133
;1<13
9<13
:3 333
2.=3
J`kptar 2? Z`kra`gfmars‘ aquhty? s`kra jkphtkf knm rasarvas
20/32/;2
23/3:/;2
:;/3:/;2
:3/3=/;2
:;/31/;2
:3/39/;2
2.
Jks` Jkff ‚ Grmhnkry
Mr Jr
20133
Z`kra jkphtkf ‚ Grmhnkry Jkff ‚ Grmhnkry Igriahtam s`kra rasarva (Jkff? : 333 x 13j IZR? : 333 x <3j)
Mr Jr Jr
:933
Kffgteant ‚ Grmhnkry Z`kra jkphtkf ‚ Grm (;2 333 x $;.;3)
Mr Jr
;: 233
Gpthgns Z`kra jkphtkf ‚ Grmhnkry Gpthgns rasarva (Gpthgns? ;1 333 x 13j Jkphtkf? ;2 333 x 13j Gpthgns rasarva? : 333 x 13j)
Mr Jr Jr
< 133
Jks` Kffgteant ‚ Grmhnkry
Mr Jr
;: 233
Lanarkf rasarva Mr Z`kra jkphtkf ‚ Grmhnkry Jr Z`kra jkphtkf ‚ Sraiaranja Jr (Grm? T;33 333 + 93 333 ‚ : : 333 + ;2 333U/= x $;.23 Srai? 13 333/= x $;.23) S&F sueekry Ihnkf mhvhmanm majfkram Hntarhe mhvhmanm pkhm Ratkhnam akrnhnls
Mr Jr Jr Jr
20 133
; 133 2 ;33
;: 233
9 333 ; 133
;:233 91<33 13 <33 ;1 333
28 =93 ;; 333 9 <13 ;; <;3
Famlar Kjjgunts
:;/3:/;2
:3/39/;2
Z`kra jkp/GR LO
Bkf j/m
GS]HGNZ < 133 :3/39/;;
Bkf b/m
< 133
RA]KHNAM AKRNHNLZ :3/39/;; Bkf b/m ;=0 313 :3/39/;2 S&F ;=0 313 :3/39/;2 Bkf b/m
;:9 :=3 ..;; <;3 ;=0313 ;=0313
© Og`n \hfay knm Zgns Kustrkfhk, Ftm 23;:
LO
2.=;
