LVLTIGYLY Tlvlbul `bn J`dmr Dunkltgbk „ \bgvlrsgty \bgvlrsgty Ylttgbk
31. Sgrkgbg` Yt`tl \bgvlrsgty (SY\) gs prlp`rgbk prlp`rgbk gts e`stlr dunklt dunklt cmr tfl upimegbk `i`nlegi `i`nlegi yl`r. Iurrlbtjy, 04,111 stunlbts `rl lbrmjjln mb i`epus8 fmwlvlr, tfl `negssgmbs mccgil gs cmrli`stgbk ` <% krmwtf gb tfl stunlbt dmny nlspgtl ` tugtgmb fghl fghl tm $61 plr irlngt fmur. ^fl cmjjmwgbk `nngtgmb`j `nngtgmb`j gbcmre`tgmb gbcmre`tgmb f`s dllb k`tflrln crme `b lx`egb`tgmb mc ubgvlrsgty rlimrns `bn imbvlrs`tgmbs wgtf ubgvlrsgty mccgig`js? SY\ gs pj`bbgbk tm `w`rn 0<1 tugtgmb-crll sifmj`rsfgps. sifmj`rsfgps. ^fl `vlr`kl ij`ss f`s 91 stunlbts, `bn tfl typgi`j stunlbt t`hls 0< irlngt fmurs l`if slelstlr. L`if ij`ss gs tfrll irlngt fmurs. L`if c`iujty eledlr tl`ifls cgvl ij`ssls nurgbk tfl `i`nlegi yl`r.
Tlqugrln? @. Imeputl tfl dunkltln tugtgmb rlvlbul cmr tfl upimegbk `i`nlegi yl`r. D. Nltlregbl tfl buedlr mc c`iujty eledlrs bllnln tm imvlr ij`ssls. I. Gb prlp`rgbk tfl ubgvlrsgty's e`stlr dunklt, sfmujn tfl `negbgstr`tgmb dlkgb wgtf ` cmrli`st mc stunlbts mr ` cmrli`st mc c`iujty c`iujty eledlrs= Drglcjy lxpj`gb. JM? > ^ypl? @, B
@bswlr? @. ^mt`j stunlbt dmny? 04,111 + (04,111 x <%) 5 04,3118 ^ugtgmb-p`ygbk stunlbts? 04,311 - 0<1 5 04,><18 Cmrli`stln tugtgmb rlvlbul? 04,><1 stunlbts x 91 irlngt fmurs x $61 5 $47,661,111 D. L`if stunlbt klblr`tls 01 "lbrmjjelbts" plr yl`r (0< irlngt fmurs x 4 slelstlrs û 9 irlngt fmurs plr ij`ss). ^fus, 043,111 "lbrmjjelbts" (04,311 stunlbts x 01) eust dl imvlrln. Ij`ssls tm dl t`ukft? 043,111 û 91 stunlbts plr ij`ss 5 >,411 ij`ssls8 C`iujty bllnln? >,411 ij`ssls û < ij`ssls plr prmclssmr 5 6>1 c`iujty I. ^fl ubgvlrsgty sfmujn dlkgb wgtf ` cmrli`st mc tfl buedlr mc stunlbts. [fgjl tfl buedlr mc c`iujty e`y dl ` hly nrgvlr cmr ` v`rglty mc lxplbngturls, tfl buedlr mc c`iujty gs fgkfjy nlplbnlbt mb tfl buedlr mc stunlbts. Ytunlbts (`bn tugtgmb rlvlbul) `rl `hgb tm s`jls „ tfl st`rtgbk pmgbt gb tfl dunkltgbk prmilss. Qrmnuitgmb Dunklt
30. ^frgcty Imrpmr`tgmb f`s lxplrglbiln ` buedlr mc mut-mc-stmih sgtu`tgmbs wgtf rlsplit tm gts cgbgsfln-kmmns gbvlbtmrgls. Gbvlbtmry `t tfl lbn mc E`y, cmr lx`epjl, w`s mbjy >1 ubgts „ `b `jj-tgel jmw. E`b`klelbt nlsgrls tm gepjlelbt ` pmjgiy wflrldy cgbgsfln-kmmns gbvlbtmry gs ;1% mc tfl cmjjmwgbk embtf's s`jls. Dunkltln s`jls cmr Oubl, Oujy, `bn @ukust `rl lxplitln tm dl >,<11 ubgts, <,011 ubgts, `bn >,711 ubgts, rlsplitgvljy. Tlqugrln? Nltlregbl tfl buedlr mc ubgts tf`t ^frgcty eust prmnuil gb Oubl `bn Oujy. JM? > ^ypl? @ @bswlr? Dunkltln s`jls gb Oubl (ubgts) @nn? Nlsgrln lbngbk cgbgsfln-kmmns gbvlbtmry (<,011 x ;1%) ^mt`j cgbgsfln ubgts bllnln Jlss? Dlkgbbgbk cgbgsfln-kmmns gbvlbtmry Buedlr mc ubgts tm dl prmnuiln gb Oubl
>,<11 9,<;1 6,1;1 >1 6,191
Dunkltln s`jls gb Oujy (ubgts) @nn? Nlsgrln lbngbk cgbgsfln-kmmns gbvlbtmry (>,711 x ;1%) ^mt`j cgbgsfln ubgts bllnln Jlss? Dlkgbbgbk cgbgsfln-kmmns gbvlbtmry Buedlr mc ubgts tm dl prmnuiln gb Oujy
<,011 9,>91 6,<91 9,<;1 >,731
Ngrlit-E`tlrg`j Qurif`sls Dunklt
34. ^urdm E`buc`iturgbk pj`bs tm prmnuil 41,111 ubgts, 4>,111 ubgts, `bn 91,111 ubgts, rlsplitgvljy, gb Mitmdlr, Bmvledlr, `bn Nliledlr. L`if mc tflsl ubgts rlqugrls cmur ubgts mc p`rt bm. 6;7, wfgif tfl imep`by i`b purif`sl cmr $; l`if. ^urdm f`s 9<,111 ubgts mc p`rt bm. 6;7 gb stmih mb Ylptledlr 91. Tlqugrln? Qrlp`rl ` ngrlit-e`tlrg`j purif`sls dunklt cmr Mitmdlr `bn Bmvledlr gc e`b`klelbt nlsgrls tm e`gbt`gb `b lbngbk r`w-e`tlrg`j gbvlbtmry lqu`j tm >1% mc tfl cmjjmwgbk embtf's prmnuitgmb us`kl. JM? > ^ypl? @ @bswlr? Qj`bbln prmnuitgmb \bgts mc p`rt bm. 6;7 \bgts mc p`rt bm. 6;7 usln gb prmnuitgmb @nn? Nlsgrln lbngbk gbvlbtmry* ^mt`j ubgts mc p`rt bm. 6;7 bllnln Jlss? Dlkgbbgbk gbvlbtmry mc p`rt bm. 6;7 \bgts mc p`rt bm. 6;7 tm dl purif`sln Imst plr ubgt Imst mc ngrlit e`tlrg`j purif`sls *Mitmdlr? 4>,111 x > x >1%8 Bmvledlr? 91,111 x > x >1%
Mitmdlr 41,111 x> 61,111 96,>11 006,>11 9<,111 69,>11 x $; $<69,611
Bmvledlr 4>,111 x> 73,111 >6,111 0>>,111 96,>11 01<,311 x $; $;97,411
Qrmnuitgmb `bn Ngrlit-E`tlrg`j Qurif`sls Dunklts
39. Yimt Imep`by pj`bs tm sljj >11,111 ubgts mc cgbgsfln prmnuit gb Oujy 41x0. E`b`klelbt (0) `btgigp`tls ` krmwtf r`tl gb s`jls mc <% plr embtf tflrl`ctlr `bn (4) nlsgrls ` embtfjy lbngbk cgbgsfln-kmmns gbvlbtmry (gb ubgts) mc 61% mc tfl cmjjmwgbk embtf's lstge`tln s`jls. ^flrl `rl 911,111 imepjltln ubgts gb tfl Oubl 91, 41x0 gbvlbtmry. L`if ubgt mc cgbgsfln prmnuit rlqugrls cmur pmubns mc ngrlit e`tlrg`j `t ` imst mc $0.<1 plr pmubn. ^flrl `rl 0,311,111 pmubns mc ngrlit e`tlrg`j gb gbvlbtmry mb Oubl 9 1, 41x0. Tlqugrln? @. Qrlp`rl ` prmnuitgmb dunklt cmr tfl qu`rtlr lbnln Ylptledlr 91, 41x0. Bmtl? Cmr dmtf p`rt "@" `bn p`rt "D" mc tfgs prmdjle, prlp`rl ymur dunklt mb ` qu`rtlrjy (bmt embtfjy) d`sgs. D. Gbnlplbnlbt mc ymur `bswlr tm p`rt "@," `ssuel tf`t Yimt pj`bs tm prmnuil 0,411,111 ubgts mc cgbgsfln prmnuit cmr tfl qu`rtlr lbnln Ylptledlr 91. Gc tfl cgre nlsgrls tm stmih ngrlit e`tlrg`js `t tfl lbn mc tfgs plrgmn lqu`j tm 4<% mc iurrlbt prmnuitgmb us`kl, imeputl tfl imst mc ngrlit e`tlrg`j purif`sls cmr tfl qu`rtlr. JM? > ^ypl? @ @bswlr? @. Qrmolitln s`jls? Oujy @ukust (>11,111 x 0.1<) Ylptledlr (>41,111 x 0.1<) Pu`rtlrjy tmt`j ^mt`j qu`rtlrjy s`jls @nn? Nlsgrln 7/91 gbvlbtmry (>39,1<1* x 61%) ^mt`j ubgts bllnln Jlss? 3/91 gbvlbtmry ^mt`j qu`rtlrjy prmnuitgmb rlqugrlelbt
>11,111 >41,111 >>0,111 0,430,111 0,430,111 9;1,>>1 0,390,>>1 911,111 0,990,>>1
*Mitmdlr s`jls? >>0,111 x 0.1< 5 >39,1<1 D.
E`tlrg`j tm dl usln gb prmnuitgmb (0,411,111 x > pmubns) @nn? Nlsgrln 7/91 gbvlbtmry (>,611,111 x 4<%) Ngrlit e`tlrg`js bllnln Jlss? 3/91 gbvlbtmry Qmubns tm dl purif`sln nurgbk tfl qu`rtlr Ngrlit e`tlrg`j imst plr pmubn ^mt`j qu`rtlrjy imst mc purif`sls
>,611,111 0,411,111 3,111,111 0,311,111 >,>11,111 x $0.<1 $3,311,111
Dunklt Jgbh`kls? Qrmnuitgmb, E`tlrg`js, J`dmr, D`j`bil Yfllt
3>. @tj`btgi Imrpmr`tgmb `ssledjls dgiyijls dy purif`sgbk cr`els, wflljs, `bn mtflr p`rts crme v`rgmus suppjglrs. Imbsgnlr tfl cmjjmwgbk n`t`? ^fl imep`by pj`bs tm sljj 4<,111 dgiyijls nurgbk l`if embtf mc tfl yl`r's cgrst qu`rtlr. @ rlvglw mc tfl `iimubtgbk rlimrns ngsijmsln ` cgbgsfln-kmmns gbvlbtmry mc 0,>11 dgiyijls mb O`bu`ry 0 `bn `b lxplitln cgbgsfln-kmmns gbvlbtmry mc 0,6<1 dgiyijls mb O`bu`ry 90. @tj`btgi f`s >,911 wflljs gb gbvlbtmry mb O`bu`ry 0, ` jlvlj tf`t gs lxplitln tm nrmp dy <% `t embtf-lbn. @ssledjy tgel tmt`js 91 egbutls plr dgiyijl, `bn wmrhlrs `rl p`gn $0> plr fmur. @tj`btgi `iimubts cmr lepjmyll dlblcgts `s ` imepmblbt mc ngrlit j`dmr imst. Qlbsgmb `bn gbsur`bil imsts `vlr`kl $4 plr fmur (tmt`j)8 `nngtgmb`jjy, tfl imep`by p`ys Ymig`j Yliurgty t`xls tf`t `emubt tm 6% mc krmss w`kls l`rbln.
Tlqugrln? @. Fmw e`by dgiyijls nmls @tj`btgi lxplit tm prmnuil (g.l., `ssledjl) gb O`bu`ry= D. Fmw e`by wflljs eust dl purif`sln tm s`tgscy prmnuitgmb bllns= I. Imeputl @tj`btgi's tmt`j ngrlit j`dmr imst. N. Drglcjy lxpj`gb fmw tfl imep`by's purif`sgbk `itgvgty wmujn `cclit tfl lbn-mc-plrgmn d`j`bil sfllt. JM? > ^ypl? @, B @bswlr? @. Cgbgsfln-kmmns gbvlbtmry gs lxplitln tm gbirl`sl dy ><1 ubgts (0,6<1 - 0,>11). ^fus, tfl imep`by wgjj `ssledjl 4<,><1 dgiyijls (4<,111 + ><1). D.
@tj`btgi's prmnuitgmb wgjj rlqugrl <1,711 wflljs (4<,><1 x 4). Kgvlb tf`t gbvlbtmry wgjj nrmp dy 40< ubgts (>,911 x <%), tfl imep`by eust purif`sl <1,36< wflljs (<1,711 - 40<).
I.
@ssledjy tgel? 4<,><1 dgiyijls x 91/31 5 04,;4< fmurs J`dmr imst? [`kls? 04,;4< fmurs x $0> Qlbsgmb `bn gbsur`bil? 04,;4< fmurs x $4 Ymig`j Yliurgty t`xls? $0;6,0<1 x 6% ^mt`j
N.
$0;6,0<1 4<,><1 0>,4<4 $40;,6<4
Qurif`sgbk `itgvgty wmujn jghljy `cclit tfl d`j`bil sfllt gb slvlr`j w`ys. @tj`btgi's I`sf `iimubt wmujn nlirl`sl `bn `by lbn-mc-plrgmn mdjgk`tgmbs tm suppjglrs wmujn dl ngsijmsln `s `iimubts p`y`djl. Gb `nngtgmb, tfl wflljs mb f`bn `t tfl lbn mc tfl plrgmn wmujn `cclit r`w-e`tlrg`j gbvlbtmrgls, `bn tfl imst mc wflljs `iqugrln `bn usln wmujn gbcjulbil tfl lbngbk gbvlbtmry mc dgiyijls.
Qrmnuitgmb, E`tlrg`js, `bn J`dmr Dunklts
3<. O`imds e`buc`iturls twm prmnuits? @ `bn D. ^fl cgre prlngits ` s`jls vmjuel mc 01,111 ubgts cmr prmnuit @ `bn lbngbk cgbgsfln-kmmns gbvlbtmry mc 4,111 ubgts. ^flsl buedlrs cmr prmnuit D `rl 04,111 `bn 9,111, rlsplitgvljy. O`imds iurrlbtjy f`s ;,111 ubgts mc @ gb gbvlbtmry `bn 7,111 ubgts mc D. ^fl cmjjmwgbk r`w e`tlrg`js `rl rlqugrln tm e`buc`iturl tflsl prmnuits?
T`w E`tlrg`j V W _
Imst plr Qmubn $4.11 4.<1 0.4<
Tlqugrln cmr Qrmnuit @ D 4 pmubns 0 pmubn 0 pmubn 9 pmubns
Qrmnuit @ rlqugrls tfrll fmurs mc iuttgbk tgel `bn twm fmurs mc cgbgsfgbk tgel8 D rlqugrls mbl fmur `bn tfrll fmurs, rlsplitgvljy. ^fl ngrlit j`dmr r`tl cmr iuttgbk gs $01 plr fmur `bn $06 plr fmur cmr cgbgsfgbk. Tlqugrln? @. Qrlp`rl ` prmnuitgmb dunklt gb ubgts. D. Qrlp`rl ` e`tlrg`js us`kl dunklt gb pmubns `bn nmjj`rs. I. Qrlp`rl ` ngrlit j`dmr dunklt gb fmurs `bn nmjj`rs cmr prmnuit @. JM? > ^ypl? @ @bswlr? @. Y`jls vmjuel gb ubgts @nn? Lbngbk cgbgsfln-kmmns gbvlbtmry ^mt`j ubgts rlqugrln Jlss? Dlkgbbgbk cgbgsfln-kmmns gbvlbtmry ^mt`j ubgts tm dl prmnuiln D.
T`w E`tlrg`j \s`kl V? 4 pmubns x <,111 W? 0 pmubn x <,1118 0 pmubn x 3,111 _? 9 pmubns x 3,111 V? 01,111 pmubns x $4.11 W? (<,111 + 3,111) pmubns x $4.<1 _? 06,111 pmubns x $0.4< ^mt`j imst
@ 01,111 4,111 04,111 ;,111 <,111
D 04,111 9,111 0<,111 7,111 3,111
@ 01,111 <,111
D
$41,111 4;,<11 44,<11 $;1,111
3,111 06,111
I.
Iuttgbk Qrmnuitgmb gb ubgts Ngrlit j`dmr fmurs plr ubgt \s`kl gb ngrlit j`dmr fmurs Ngrlit j`dmr r`tl Ngrlit j`dmr imst
<,111 x 9 0<,111 x $01 $0<1,111
Cgbgsfgbk Qrmnuitgmb gb ubgts Ngrlit j`dmr fmurs plr ubgt \s`kl gb ngrlit j`dmr fmurs Ngrlit j`dmr r`tl Ngrlit j`dmr imst ^mt`j dunkltln ngrlit j`dmr imst
<,111 x 4 01,111 x $06 $061,111 $991,111
I`sf Imjjlitgmbs
33. ^`r` Imep`by f`s tfl cmjjmwgbk fgstmrgi`j imjjlitgmb p`ttlrb cmr gts irlngt s`jls? ;1% imjjlitln gb embtf mc s`jl 0<% imjjlitln gb tfl cgrst embtf `ctlr s`jl 01% imjjlitln gb tfl slimbn embtf `ctlr s`jl >% imjjlitln gb tfl tfgrn embtf `ctlr s`jl 0% ubimjjlitgdjl Dunkltln irlngt s`jls cmr tfl j`st sgx embtfs mc tfl yl`r cmjjmw. Oujy @ukust Ylptledlr Mitmdlr Bmvledlr Nliledlr
$91,111 9<,111 >1,111 ><,111 <1,111 >4,<11
Tlqugrln? @. I`jiuj`tl tfl lstge`tln tmt`j i`sf imjjlitgmbs nurgbk Mitmdlr. D. I`jiuj`tl tfl lstge`tln tmt`j i`sf imjjlitgmbs nurgbk tfl yl`r's cmurtf qu`rtlr. JM? > ^ypl? @
@bswlr? @. Embtf mc Y`jl Oujy @ukust Ylptledlr Mitmdlr ^mt`j
D. Embtf mc Y`jl Oujy @ukust Ylptledlr Mitmdlr Bmvledlr Nliledlr ^mt`j
Mitmdlr Imjjlitgmbs $91,111 x >% 5 $ 0,411 $9<,111 x 01% 5 9,<11 $>1,111 x 0<% 5 3,111 $><,111 x ;1% 5 90,<11 $>4,411
Irlngt Y`jls $ 91,111 9<,111 >1,111 ><,111 <1,111 >4,<11 $4>4,<11
@emubt Imjjlitln Mitmdlr Bmvledlr Nliledlr $ 0,411 9,<11 $ 0,>11 3,111 >,111 $ 0,311 90,<11 3,;<1 >,<11 9<,111 ;,<11 47,;<1 $>4,411 $>;,0<1 $>9,9<1
^mt`j imjjlitgmbs gb tfl cmurtf qu`rtlr
$094,;11
I`sf Gbcjmws `bn I`sf E`b`klelbt
3;. ^fl `iimubtgbk rlimrns mc D`ihsp`il, Gbi., rlvl`jln `b `iimubts rlilgv`djl d`j`bil mc $07<,111 mb O`bu`ry 0, 41x3. Cmrty plrilbt mc tfl imep`by's s`jls `rl cmr i`sf, `bn tfl rle`gbgbk 31% `rl mb `iimubt. Mc tfl irlngt s`jls, 91% `rl imjjlitln gb tfl embtf mc s`jl `bn ;1% `rl imjjlitln gb tfl cmjjmwgbk embtf. ^mt`j s`jls gb O`bu`ry `bn Cldru`ry `rl lxplitln tm `emubt tm $<11,111 `bn $<91,111, rlsplitgvljy. @ssuel tf`t gb tfl j`ttlr f`jc mc 41x3, D`ihsp`il fgrln ` blw s`jls e`b`klr wfm `kkrlssgvljy trgln tm e`xgegzl tfl imep`by's e`rhlt sf`rl. Yfl gepjlelbtln ` imeplbs`tgmb systle cmr tfl s`jls cmril tf`t w`s 011% imeegssgmb d`sln, wgtf tfl imeegssgmb i`jiuj`tln mb tfl d`sgs mc krmss s`jls nmjj`rs. Y`jls vmjuel gbirl`sln nr`e`tgi`jjy gb ` vlry sfmrt plrgmn mc tgel, `bn tfl s`jls `bn imjjlitgmb p`ttlrbs if`bkln, `s cmjjmws? I`sf s`jls? 41% Irlngt s`jls? 61% Imjjlitln gb tfl embtf mc s`jl Imjjlitln gb tfl embtf cmjjmwgbk s`jl \bimjjlitgdjl
0<% ;<% 01%
Tlqugrln? @. Imeputl tfl imep`by's i`sf gbcjmws cmr O`bu`ry `bn Cldru`ry, 41x3. D. Nltlregbl tfl mutst`bngbk rlilgv`djls d`j`bil `t tfl lbn mc Cldru`ry. I. Imep`rl tfl s`jls `bn imjjlitgmb p`ttlrbs dlcmrl `bn `ctlr tfl `rrgv`j mc tfl blw s`jls e`b`klr. F`vl tfgbks geprmvln mr nltlrgmr`tln= Lxpj`gb. N. Mb tfl d`sgs mc tfl gbcmre`tgmb prlslbtln, nltlregbl wf`t jghljy i`usln tfl geprmvlelbt mr nltlrgmr`tgmb gb imjjlitgmb p`ttlrbs. JM? > ^ypl? @, B @bswlr? @. O`bu`ry? @iimubts rlilgv`djl ($07<,111) + O`bu`ry i`sf s`jls ($<11,111 x >1%) + O`bu`ry irlngt s`jls imjjlitln gb O`bu`ry ($<11,111 x 31% x 91%) 5 $>6<,111 Cldru`ry? O`bu`ry irlngt s`jls imjjlitln gb Cldru`ry ($<11,111 x 31% x ;1%) + Cldru`ry i`sf s`jls ($<91,111 x >1%) + Cldru`ry irlngt s`jls imjjlitln gb Cldru`ry ($<91,111 x 31% x 91%) 5 $<0;,>11
D. Ygbil irlngt s`jls `rl imjjlitln mvlr twm embtfs, ;1% mc Cldru`ry's irlngt s`jls `rl stgjj mutst`bngbk? $<91,111 x 31% x ;1% 5 $444,311
I. @jtfmukf s`jls f`vl gbirl`sln, tfl irlngt `bn imjjlitgmb p`ttlrbs f`vl nltlrgmr`tln. Mbl mc tfl imep`by's jghljy mdolitgvls gs tm `iiljlr`tl i`sf gbcjmws. Bmtgil tf`t gb plrilbt`kl tlres, i`sf s`jls f`vl nlijgbln (>1% vs. 41%)8 irlngt iustmelrs bmw t`hl jmbklr tm p`y `s ounkln dy imjjlitgmbs gb tfl embtf mc s`jl (91% vs. 0<%)8 `bn fgkf jlvljs mc ubimjjlitgdjls f`vl `rgslb (1% vs. 01%).
N. ^fl n`t` rlvl`j tf`t tmt`j s`jls gbirl`sln `s ngn tfl plrilbt`kl mc s`jls e`nl mb irlngt. Gt `ppl`rs tf`t tfl s`jls e`b`klr's lepf`sgs mb e`rhlt sf`rl e`y f`vl jln tm s`jls dlgbk e`nl tm pmmr irlngt rgshs X`s ounkln dy tfl fgkf r`tl mc ubimjjlitgdjls `bn rlnuiln plrilbt`kls mc s`jls dlgbk slttjln gb tfl embtf mc s`jl (dmtf i`sf `bn irlngt)U. ^flsl `itgmbs e`y f`vl dllb trgkklrln dy ` imeegssgmb systle d`sln mb krmss s`jls, tfus "lbimur`kgbk" lepjmylls tm gbirl`sl s`jls nlspgtl tfl irlngt wmrtfgblss `bn prmcgt`dgjgty mc tfl iustmelr.
I`sf Dunkltgbk
36. Tlbsmb Imrpmr`tgmb, ` wfmjls`jlr, prmvgnln tfl cmjjmwgbk gbcmre`tgmb?
Embtf O`bu`ry Cldru`ry E`rif @prgj E`y
Elrif`bngsl Qurif`sls $0>4,111 0>6,111 093,111 0<>,111 031,111
Y`jls $0;4,111 033,111 03<,111 0;6,111 033,111
Iustmelrs p`y 31% mc tflgr d`j`bils gb tfl embtf mc s`jl, 91% gb tfl embtf cmjjmwgbk s`jl, `bn 01% gb tfl slimbn embtf cmjjmwgbk s`jl. ^fl imep`by p`ys `jj gbvmgils gb tfl embtf cmjjmwgbk purif`sl `bn t`hls `nv`bt`kl mc ` 9% ngsimubt mb `jj `emubts nul. I`sf p`yelbts cmr mplr`tgbk lxplbsls gb E`y wgjj dl $007,<118 Tlbsmb's i`sf d`j`bil mb E`y 0 w`s $04;,611. Tlqugrln? Nltlregbl tfl cmjjmwgbk? @. Lxplitln i`sf imjjlitgmbs nurgbk E`y. D. Lxplitln i`sf ngsdurslelbts nurgbk E`y. I. Lxplitln i`sf d`j`bil mb E`y 90. JM? > ^ypl? @ @bswlr? @. Embtf E`rif @prgj E`y ^mt`j
Y`jls $03<,111 0;6,111 033,111
Qlrilbt 01% 91% 31%
Imjjlitgmbs $ 03,<11 <9,>11 77,311 $037,<11
D.
@prgj purif`sls tm dl p`gn gb E`y Jlss? 9% i`sf ngsimubt Blt `emubt @nn? I`sf p`yelbts cmr lxplbsls ^mt`j lxplitln i`sf ngsdurslelbts
$0<>,111 >,341 $0>7,961 007,<11 $436,661
I.
D`j`bil, E`y 0 @nn? Lxplitln imjjlitgmbs Yudtmt`j Jlss? Lxplitln p`yelbts Lxplitln d`j`bil, E`y 90
$04;,611 037,<11 $47;,911 436,661 $ 46,>41
Gbtlrprlt`tgmb mc Dunklt N`t`
37. Ytgjls Lbtlrprgsls rlpmrtln tfl cmjjmwgbk i`sf imjjlitgmbs gb Oujy `bn @ukust crme irlngt s`jls?
Crme Oubl rlilgv`djls Crme Oujy s`jls Crme @ukust s`jls
Oujy $ 99,111 01<,111
@ukust $ ><,111 036,111
^fl imep`by sljjs ` sgbkjl prmnuit cmr $41, `bn `jj s`jls `rl imjjlitln mvlr ` twm-embtf plrgmn. Tlqugrln? @. Nltlregbl tfl buedlr mc ubgts tf`t wlrl smjn gb Oujy. D. Nltlregbl tfl plrilbt mc irlngt s`jls imjjlitln gb tfl embtf mc s`jl `bn tfl plrilbt mc s`jls imjjlitln gb tfl embtf cmjjmwgbk s`jl. I. Fmw e`by ubgts wlrl smjn gb @ukust= N. Nltlregbl tfl `iimubts rlilgv`djl d`j`bil `s mc @ukust 90. JM? > ^ypl? @, B @bswlr? @. Oujy s`jls? $01<,111 + $><,111 5 $0<1,1118 $0<1,111 û $41 5 ;,<11 ubgts
D. Oujy s`jls imjjlitln gb Oujy? $01<,111 û $0<1,111 5 ;1% Ylvlbty plrilbt mc irlngt s`jls `rl imjjlitln gb tfl embtf mc s`jl8 tfl rle`gbgbk 91% `rl imjjlitln gb tfl embtf cmjjmwgbk s`jl.
I. Ylvlbty plrilbt mc @ukust s`jls wlrl imjjlitln gb @ukust8 tfus, tmt`j @ukust s`jls 5 $036,111 û 1.;1, mr $4>1,111. @ukust s`jls gb ubgts? $4>1,111 û $41 5 04,111
N. $4>1,111 - $036,111 5 $;4,111
I`sf `bn tfl Dunkltgbk Qrmilss
;1. Yflre`b Imep`by prmvgnls slrvgils gb tfl rlt`gj cjmmrgbk gbnustry. ^fl cmjjmwgbk gbcmre`tgmb gs `v`gj`djl cmr 41x ^wlbty plrilbt mc tfl cgre‗s slrvgils `rl cmr i`sf `bn tfl rle`gbgbk 61% `rl mb `iimubt. Mc tfl irlngt slrvgils, >1% `rl imjjlitln gb tfl embtf tf`t tfl slrvgil gs prmvgnln, wgtf tfl rle`gbgbk 31% imjjlitln gb tfl cmjjmwgbk embtf. Ylrvgils prmvgnln gb O`bu`ry `rl lxplitln tm tmt`j $4<1,111 `bn krmw `t tfl r`tl mc <% plr embtf tflrl`ctlr. O`bu`ry‗s i`sf imjjlitgmbs `rl lxplitln tm dl $4>1,>11, `bn embtf-lbn rlilgv`djls `rl cmrli`st `t $041,111. Embtfjy i`sf mplr`tgbk imsts `bn nlprlig`tgmb nurgbk tfl cgrst qu`rtlr mc tfl yl`r `rl `pprmxge`tln `t $4<1,111 `bn $0<,111, rlsplitgvljy. Yflre`b‗s Nliledlr 90, 41x> d`j`bil sfllt rlvl`jln `iimubts p`y`djl d`j`bils mc $46,111. ^fgs `emubt gs rlj`tln tm tfl imep`by‗s mplr`tgbk imsts `bn gs lxplitln tm krmw tm $93,111 dy tfl lbn mc 41x<‗s cgrst qu`rtlr. @jj mplr`tgbk imsts `rl p`gn wgtfgb 91 n`ys mc gbiurrlbil. Imep`by pmjgiy rlqugrls tf`t ` $41,111 egbgeue i`s f d`j`bil dl e`gbt`gbln, `bn Yflre`b‗s 41x> yl`r -lbn d`j`bil sfllt sfmwln tf`t tfl cgre w`s gb imepjg`bil wgtf pmjgiy dy f`vgbk i`sf mc $49,111.
Tlqugrln? @. Nltlregbl tfl s`jls rlvlbul l`rbln tf`t wgjj `ppl`r mb tfl gbimel st`tlelbt cmr tfl qu`rtlr lbnln E`rif 90, 41x<. D. Imeputl tfl imep`by‗s cgrst-qu`rtlr i`sf imjjlitgmbs. I. Imeputl tfl i`sf d`j`bil tf`t wmujn `ppl`r mb tfl E`rif 90, 41x< d`j`bil sfllt. N. [f`t `rl smel pmssgdjl `itgmbs tfl imep`by imujn pursul gc, `t `by tgel nurgbk tfl qu`rtlr, gt cgbns tf`t tfl i`sf d`j`bil f`s c`jjlb dljmw tfl st`tln egbgeue. JM? > ^ypl? @, B @bswlr? @. ^fl gbimel st`tlelbt wgjj rlpmrt rlvlbuls l`rbln mc $;66,04< X$4<1,111 + ($4<1,111 x 0.1< 5 $434,<11) + ($434,<11 x 0.1< 5 $4;<,34<)U. D. Imjjlitgmbs cmr tfl cgrst qu`rtlr tmt`j $;33,44< ($4>1,>11 + $4<3,<11 + $437,94<)? O`bu`ry? Kgvlb Cldru`ry? O`bu`ry rlilgv`djls Cldru`ry i`sf slrvgils? $434,<11 x 41% Cldru`ry irlngt slrvgils? $434,<11 x 61% x >1% E`rif? Cldru`ry irlngt slrvgils? $434,<11 x 61% x 31% E`rif i`sf slrvgils? $4;<,34< x 41% E`rif irlngt slrvgils? $4;<,34< x 61% x >1%
$4>1,>11 $041,111 <4,<11 6>,111
$4<3,<11
$043,111 <<,04< 66,411
$437,94<
I. ^fl lbngbk i`sf d`j`bil gs $>;,44 $49,111 (O`bu`ry 0 d`j`bil) + $;33,44< (imjjlitgmbs) - $46,111 (Nliledlr p`y`djls) - $;<1,111 (embtfjy i`sf lxplbsls x 9) + $93,111 (E`rif p`y`djls). N. Ylvlr`j pmssgdjl `itgmbs gbijunl sliurgbk ` sfmrt-tlre jm`b mr jgbl mc irlngt, wmrhgbk wgtf ijglbts gb `b `ttlept tm `iiljlr`tl gbcjmws, `bn wmrhgbk wgtf vlbnmrs tm tlepmr`rgjy nlj`y p`yelbts. ^fl km`j gs tm f`vl `nnln cubns mb f`bn sm tf`t mplr`tgmbs imbtgbul semmtfjy `bn `rl bmt ngsruptln dli`usl mc spmr`ngi mr mbkmgbk sfmrt`kls. Dunkltln Gbimel Yt`tlelbt8 Q`rtg`j D`j`bil Yfllt
;0. ^fl cmjjmwgbk gbcmre`tgmb rlj`tls tm NC[ Imrpmr`tgmb? @jj s`jls `rl mb `iimubt `bn `rl dunkltln `s cmjjmws? Cldru`ry, $9<1,1118 E`rif, $931,1118 `bn @prgj, $>11,111. NC[ imjjlits ;1% mc gts s`jls gb tfl embtf mc s`jl `bn 91% gb tfl cmjjmwgbk embtf. Imst mc kmmns smjn `vlr`kls 31% mc s`jls. Qurif`sls tmt`j 3<% mc tfl cmjjmwgbk embtf's s`jls `bn `rl p`gn gb tfl embtf cmjjmwgbk `iqugsgtgmb. I`sf mplr`tgbk lxplbsls tmt`j $31,111 plr embtf `bn `rl p`gn wflb gbiurrln. Embtfjy nlprlig`tgmb `emubts tm $06,111. Yljlitln `emubts t`hlb crme tfl O`bu`ry 90 d`j`bil sfllt wlrl? `iimubts rlilgv`djl, $00<,1118 pj`bt `bn lqugpelbt (blt), $01;,1118 `bn rlt`gbln l`rbgbks, $6<,111.
Tlqugrln? @. Qrlp`rl ` dunkltln gbimel st`tlelbt tf`t suee`rgzls `itgvgty cmr tfl twm embtfs lbnln E`rif 90, 41x0. D. Imeputl tfl `emubts tf`t wmujn `ppl`r mb tfl E`rif 90 d`j`bil sfllt cmr `iimubts rlilgv`djl, pj`bt `bn lqugpelbt (blt), `bn rlt`gbln l`rbgbks. JM? > ^ypl? @ @bswlr? @.
Gbimel Yt`tlelbt cmr tfl ^wm Embtfs Lbnln E`rif 90, 41x0
Y`jls rlvlbul ($9<1,111 + $931,111) Imst mc kmmns smjn ($;01,111 x 31%) Krmss e`rkgb Mplr`tgbk lxplbsls? I`sf mplr`tgbk lxplbsls ($31,111 x 4) Nlprlig`tgmb ($06,111 x 4) Blt gbimel D.
$;01,111 >43,111 $46>,111 $041,111 93,111
0<3,111 $046,111
@iimubts rlilgv`djl? $00<,111 - $00<,111 + $9<1,111 - ($9<1,111 x ;1%) + $931,111 ($9<1,111 x 91%) - ($931,111 x ;1%) 5 $016,111 Qj`bt `bn lqugpelbt (blt)? $01;,111 - $06,111 - $06,111 5 $;0,111 Tlt`gbln l`rbgbks? $6<,111 + $046,111 5 $409,111