HIH\JNJNFZ \HZXHARFZ

HIH\JNJNF =.
=. Zupfdgm quh ams sngunhdths hjumjnfdhs bhsjrnlhd udm hjfdfoïm9 J ?
3,0(=∜t)
3,0(=∜t) ^; t ?3,<
?3,<8;
8; N?>3∜
N?>3∜833
833 n ; G ? 03; Ob /S? 3,<8^
3,<8^ ‚ 5<8 n; O S/ ? 83 . Ha pf bh
nd
ndthr
thrîs
îs sh hxp
hxprhs
rhsm
m hd jhdtîs
jhdtîsno
noms
ms (hs
(hs bhj
bhjnr
nr,, n?3
n?3,38
,38 hqunvm
hqunvmah
ah ma 8%).
8%). Flt
Flthdg
hdgm
m am
amss
hjumjnfdhs quh bhsjrnlhd ams eudjnfdhs NZ y AO. Bhthrondh afs dnvhahs bh hqunanlrnf
bh rhdtm y pf bh ndthrîs hd hstm hjfdfoïm.

SM\RH =

J?3,0(=-t) ^

^?J+G+N

^?3.0 (=∜3.<8) ^+ (>3∜833n)+03

^?3.0 (3.78) ^+=73∜833n

^?3.5y+=73∜833n

^∜3.5^?=73∜833n

3.2^?=73∜833n
^?=73∜833n / 3.2

N Z - ^ ?2<8∜=<83n

SM\RH <
O/ S ?Ob/ S

83?3.<8^∜5<8n

83+5<8n?3.<8^

83+5<8n / 3.<8?^

<33+<
<33+<833
833n?^
n?^ ↓ A O

SM\RH :

2<8∜=<83n?<33+<833n

<<8?:783n

<<8/:783?n

3.35?n (5%)
SM\RH 2
@maamdbf ^

^?2<8∜=<83n

^?2<8∜=<83
^?2<8∜=<83 (3.35)

^?2<8∜78

^?:83

<. Hd am onsom hjfdfoïm bha hihrjnjnf mdthrnfr, jmajuah afs hehjtfs quh
HIH\JNJNF <.
thdbríd sflrh am rhdtm bh hqunanlrnf, ha pf bh ndthrîs y am ndvhrsnúd, ams sngunhdths
vmrnmjnfdhs. \hprhshdth
\hprhshdth afs gríjfs jfrrhspfdbnhdths m jmbm udf bh afs jmsfs.

m. Xd muohdtf bha jfdsuof pùlanjf, ∅G ? :3

l. Xd muohdtf bh am fehrtm ofdhtmrnm,

ofdhtmrnm, ∅ O / S ? :3

j. Xd muohdtf snouatídhf bh ams bfs vmrnmlahs mdthrnfrhs,

mdthrnfrhs, ∅G ? :3 y ∅ O / S ? :3

b. Xd muohdtf bha pf nop

nopfsnvf
fsnvf `mstm sntumraf
sntumraf hd t= ? 3.:78

m) Nd
Ndjrh
jrhohd
ohdtf
tf bh ∅G ? :3

^? 3.0 (=-3.<8) ^ + (>3-833n) +(03+:3)

^? 3.0 (3.78) ^ + (>3-833n) +==3

^? 3.0(3.78) ^+(>3+==3)
^+(>3+==3)-833n
-833n

^?3.5^+<33-833n

=^-3.5^ ?<33-833n

3.2^ ?<33-833n

^? <33-833n/ 3.2

NZ - ^?833-=<83n

NZ?AO

833-=<83n?<33+<833n
833-<33?<833n+=<83n
:33?:783n
n?3.30 (0%)
\hopamzmofs pmrm `maamr ^

^ ?833-=<83n
^? 833-(=<83) (3.30)
^?233

Mdth udm vmrnmjnúd bh muohdtf bha G (gmstf), sh ouhstrm ud ndjrhohdtf

hd ^ (bhomdbm mgrhgmbm) y hd n (tnpf bh ndthrîs)

l) Xd muohdt
muohdtf
f bh am fehrtm
fehrtm ofdhtm
ofdhtmrnm,
rnm, ∅ Os/S
Os/S ? :3

O/ S ?Ob / S

83+:3?3.<8^-5<8n

03?3.<8^-5<8n

03+5<8n?3.<8^

^ ?03+5<8n /3.<8
^ ?:<3+<833n

AO --- ^? :<3+<833n

NZ?AO

2<8-=<83n?:<3+<833n

2<8-:<3?=<83n+<833n

=38?:783n

n?=38/:783

n? 3.3<0

\hopamzmofs pmrm `maamr ^

^?2<8-=<83n

^?2<8-=<83*3.3<0

^?:>

 Mdth udm vmrnmjnúd bh muohdtf bh fehrtm ofdhtmrnm, sh ouhstrm udm bnsondujnúd hd

^ (bhomdbm mgrhgmbm) y tmolnîd udm bnsondujnúd hd n (tmsm bh ndthrîs)
j. Xd muohdtf snouatídhf bh ams bfs vmrnmlahs mdthrnfrhs, ∅G ? :3 y ∅ O
/ S ? :3

^? 3.0 (=-3.<8) ^ + (>3-833n) +(03+:3)

^? 3.0 (3.78) ^ + (>3-833n) +==3

^?3.0(3.78) ^+(>3+==3)-833n
^?3.5^+<33-833n

=^-3.5^ ?<33-833n

3.2^ ?<33-833n

^? <33-833n/ 3.2

NZ - ^?833-=<83n

O/ S ?Ob / S

83+:3?3.<8^-5<8n

03?3.<8^-5<8n

03+5<8n?3.<8^

^ ?03+5<8n /3.<8

^ ?:<3+<833n

AO --- ^? :<3+<833n

NZ?AO

833-=<83n?:<3+<833n

833-:<3?=<83n+<833n
=03?:783n

n?=03/:783

n? 3.320

\hopamzmofs pmrm `maamr ^

^?833-=<83n

^?833-=<83*3.320

^?223
b. Xd muohdtf bha pf nopfsnvf `mstm sntumraf hd t= ? 3.:78

^? 3.0 (=-3.:78) ^ + (>3-833n) + 03

^? 3.0 (3.5<8) ^ + =73 ‚ 833n

^? 3.8^ + =73 -833n

=^- 3.8^ ?=73 -833n

3.8^ ? =73 -833n

^? =73-833n/ 3.8

NZ --- ^ ? :23-=333n
NZ?AO

:23 -=333n?<33+<833n
-=333n?<33+<833n

833-<33 ?=333n+<833n

:33?:833n
n? :33/:833

n? 3.32

\hopamzmofs pmrm `maamr ^

^?:23-=333n

^?:23-=333*3.32

^?:33

HIH\JNF :9
Jfdsnbhrh udm hjfdfoïm jmrmjthrnzmbm pfr ams sngunhdths eudjnfdhs9 J ? 03 + 3,5^; N ?
783 ‚ <333 n; Ob /S ?3,=58^‚=333n; O S/ ? 533, G ? 783. Jfd hstfs bmtfs9

m. Jmajuah ha dnvha bh rhdtm y ha pf bh ndthrîs bh hqunanlrnf.

hqunanlrnf.

l. ¶Júof mehjtmrïm ma hqunanlrnf ndnjnma am bupanjmjnúd bh am shdsnlna

shdsnlnanbmb
nbmb bh am ndvhrsnúd
ma pf bh ndthrîs, bh <333 m 23336 \hprhshdth hsth hehjtf gríjmohdth y rmzúdhaf
hjfdúonjmohdth.

j. ¶^ udm bupanjmjnúd hd am shdsnlnanbmb bh am bhomdbm bh bndhrf ma pf bh ndthrîs, bh

=333 m <3336 \hprhshdth hsth hehjtf gríjmohdth y rmzúdhaf hjfdúonjmohdth
 m) ^?J+G+N

Smrth =
^?03 + 3,5^+ (783 ∜ <333n) +783

^?03 + 3,5^+ =833 + <333n

^?3.5y+ =803 + <333n

^∜3.5^?=803 ∜ <333n

3.2^?=803∜<333n

^?=803∜<333n / 3.2

N Z - ^ ?:>83 ∜8333n

Smrth <
O/ S ?Ob/ S

533?3.=58^∜=333n

533+=333n?3.=58^
533+=333n / 3.=58?^

: 5:5+
5:5+ 5 353 n?^ ↓ A O

SM\RH :

:>83∜8333n?:5:5 + 5353n

:=2 ?==353n

:=2/==353?n

:8,< ?n

SM\RH 2
@maamdbf ^

^?:>83∜8333n

^?:>83∜ 8333 (:<.8)

^?:>83∜ =5<833

^?=80 883