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
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.
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.
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 =3 333 23 333 23 333
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.
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
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
MHYHMANMZ
:3 333
12 333
:= 333
=03 333
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
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.=
Z@KRA HZZQA, GS]HGNZ
233 333
033 333
033 333
;3 333
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
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
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/=
2;3 333
;<3 333
;13 333
233 333
:23 333
93 333
:3 333
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
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
233 333
1 333
23 333
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)
13 333
=2 133
< 133 ;1 333
;23 333
83 333
:3 333
;23 333
1 233
9< 133
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.
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
$ <3 333 :3 333
=3= <13
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
;30 333 81 333 ;= 333
$ ;33 333
;33 333 89 <13
$ 81 333 1 333 ;33 333
$ ;3 333
$ 113 0 =13
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 29 133 <: 133
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.
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.
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 2 333
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
;33 333
2133
= 033
= 033
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
;81 333
:3 333
;2 333 :3 333 2< =23
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;=
$2 333 $2 333 = 333 $3 < 133 $< 133
$<1 333 (;2 333) (:3 333) 98 =23 $;32 =23
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‘.
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) 20/2
:1 333
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.
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
89 333 93 333 ;= 333 :1 333
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
$8=8 333 933 333 ;=< 333 <1 333 ; <<; 333 :1 333 : 333 ;;: 333 $; 822 333
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
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 23 333 11 333 ;=3 333 :3 333 =3 333
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
23;= $: 183 333 3 2=3 333 ;03 333 <13 333 $= <93 333
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=/;:
;8 233 :0 =33
:0 =33
:10 =33
19 333
:32 =33
0 333
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.
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
Jr
;13 333
23 333 = 333
212 333
2:2 333
23 333
212 333
2133
0 333
= 333
:3 333
03 333
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
=3 333
=3 333
=3 333
<1 333
;1 333
93 333
11 333
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
:9 333
:9333
;: 133 =2 133
;= =33 2<0=3 1 <13
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
;0;<3
=3033
;0;<3 =3033
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
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
1 213
29213
;133
;1<13
9<13
:3 333
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
LO
