ACCA F2 FMA Solved Past Papers 1.2 Old Professional_Scheme 02 07

7/21/2019 ACCA F2 FMA Solved Past Papers 1.2 Old Professional_Scheme 02 07

http://slidepdf.com/reader/full/acca-f2-fma-solved-past-papers-12-old-professionalscheme-02-07 1/328

AKPODCTJKOU JO CEEKPOTCOEZ

Tji` cnnkw`d7 < hkurs

Thjs pcp`r js djvjd`d jotk twk sètjkos7

Uètjko C ― CNN 50 qu`stjkos cr` ekipunskry cod IPUT

l` cttìpt`d

Uètjko L ― CNN TH\@@ qu`stjkos cr` ekipunskry cod IPUT

l` cttìpt`d

Akriunc` Uh``t. Vr`sòt Qcnu` cod Cooujty Tcln`s cr` ko

pcb`s 32. 38 cod 3:

Dk OKT kpò thjs pcp`r uotjn jostruet`d ly th` sup`rvjskr/

Thjs qu`stjko pcp`r iust okt l` rìkv`d arki th` `xcijoctjko hcnn/ V

c p

` r A I

CIcocbìòt

Ceekuotjob

Vjnkt Vcp`r

Th` Csskejctjko ka Ehcrt`r`d E`rtjaj`d Ceekuotcots

Akr Ikr` CEEC Utudy Ict`rjcns. Tutkr Uuppkrt. @xci Tjps Qjsjt7 http7++ceecsuppkrt/eki



Uètjko C ― CNN 50 qu`stjkos cr` ekipunskry cod IPUT l` cttìpt`d

Vn`cs` us` th` spce` prkvjd`d ko th` josjd` ekv`r ka th` Ecodjdct` Cosw`r Lkkmn`t tk jodject` ykur ehksò cosw`r tk

`ceh iuntjpn` ehkje` qu`stjko/

@ceh qu`stjko js wkrth < icrms/

3 C icouaceturjob ekipcoy lòehicrms th` p`rakricoe` ka jts ceekuots rè`jvcln` d`pcrtiòt wjth thct ka c n`cdjob

er`djt ecrd ekipcoy/

Rhct typ` ka lòehicrmjob js th` ekipcoy usjob;

C Jot`rocn lòehicrmjob

L Ekip`tjtjv` lòehicrmjob

E Auoetjkocn lòehicrmjob

D Utrct`bje lòehicrmjob

< Rhjeh ka th` aknnkwjob L@UT d`serjl`s tcrb`t ekstjob;

C U`ttjob c ekst ly sultrcetjob c d`sjr`d prkajt icrbjo arki c ekip`tjtjv` icrm`t prje`

L U`ttjob c prje` ly cddjob c d`sjr`d prkajt icrbjo tk c prkduetjko ekstE U`ttjob c ekst akr th` us` jo th` ecneunctjko ka vcrjcoe`s

D U`ttjob c s`nnjob prje` akr th` ekipcoy tk cji akr jo th` nkob ruo

5 Joakrictjko r`nctjob tk twk prke`ss`s (A cod B* wcs cs aknnkws7

Vrke`ss Okricn nkss cs Joput Kutput

% ka joput (njtr`s* (njtr`s*

A 8 10.666 08.:66

B 0 52.066 50.266

Akr `ceh prke`ss. wcs th`r` co clokricn nkss kr co clokricn bcjo;

Vrke`ss A Vrke`ss B

C Clokricn bcjo Clokricn bcjo

L Clokricn bcjo Clokricn nkss

E Clokricn nkss Clokricn bcjo

D Clokricn nkss Clokricn nkss

4 Th` aknnkwjob ludb`t`d joakrictjko r`nct`s tk c icouaceturjob ekipcoy akr o`xt p`rjkd7

Pojts $

Vrkduetjko 34.666 Ajx`d prkduetjko eksts 15.666Ucn`s 3<.666 Ajx`d s`nnjob eksts 3<.666

Th` okricn n`v`n ka cetjvjty js 34.666 uojts p`r p`rjkd/

Psjob clskrptjko ekstjob th` prkajt akr o`xt p`rjkd hcs l`ò ecneunct`d cs $51.666/

Rhct wkund l` th` prkajt akr o`xt p`rjkd usjob icrbjocn ekstjob;

C $<0.666

L $<2.666

E $40.666

D $42.666

<




0 Th` @cstncod Vkstcn U`rvje` js bkv`roiòt kwo`d/ Th` bkv`roiòt r`qujr`s jt tk prkvjd` c pcre`n d`njv`ry s`rvje` tk

`v`ry hki` cod lusjo`ss jo @cstncod ct c nkw prje` whjeh js s`t ly th` bkv`roiòt/ @xpr`ss Ekurj`rs Ek js c prjvct`ny

kwo`d pcre`n d`njv`ry ekipcoy thct cnsk kp`rct`s jo @cstncod/ Jt js okt sulgèt tk bkv`roiòt r`bunctjko cod ikst ka

jts d`njv`rj`s cr` tk ncrb` lusjo`ss`s nkect`d jo @cstncod‚s ecpjtcn ejty/ Zku hcv` l`ò csm`d tk css`ss th` r`nctjv`

àajejòey ka th` icocbìòt ka th` twk krbcojsctjkos/

Rhjeh ka th` aknnkwjob acetkrs shkund OKT l` cnnkw`d akr whò ekipcrjob th` \KE@ ka th` twk krbcojsctjkos tk

css`ss th` àajejòey ka th`jr icocbìòt;

C Djaa`ròe`s jo prje`s ehcrb`d

L Djaa`ròe`s jo klgètjv`s pursu`d

E Djaa`ròe`s jo wkrmakre` iktjvctjko

D Djaa`ròe`s jo b`kbrcphje cr`cs s`rv`d

1 Pod`r whjeh scipnjob i`thkd dk s `v`ry iìl`r ka th` tcrb`t pkpunctjko hcs co `qucn ehcoe` ka l`job jo th`

scipn`;

C Utrctjaj`d scipnjob

L \codki scipnjobE Uystìctje scipnjob

D Enust`r scipnjob

2 C Ekipcoy icouacetur`s cod s`nns ko` prkduet whjeh r`qujr`s 8 mb ka rcw ict`rjcn jo jts icouacetur`/ Th` ludb`t`d

dctc r`nctjob tk th` o`xt p`rjkd cr` cs aknnkws7

Pojts

Ucn`s 3:.666

Kpòjob jovòtkry ka ajojsh`d bkkds 4.666

Enksjob jovòtkry ka ajojsh`d bkkds 5.666

MbKpòjob jovòtkry ka rcw ict`rjcns 06.666

Enksjob jovòtkry ka rcw ict`rjcns 05.666

Rhct js th` ludb`t`d rcw ict`rjcn purehcs`s akr o`xt p`rjkd (jo mb*;

C 343.666

L 342.666

E 302.666

D 315.666

5 ]V/T/K/




8 Pp tk c bjvò n`v`n ka cetjvjty jo `ceh p`rjkd th` purehcs` prje` p`r uojt ka c rcw ict`rjcn js ekostcot/ Cat`r thct pkjot

c nkw`r prje` p`r uojt cppnj`s lkth tk aurth`r uojts purehcs`d cod cnsk r`trkspètjv`ny tk cnn uojts cnr`cdy purehcs`d/

Rhjeh ka th` aknnkwjob brcphs d`pjets th` tktcn ekst ka th` rcw ict`rjcns akr c p`rjkd;

C Brcph C

L Brcph L

E Brcph E

D Brcph D

: Rhjeh ka th` aknnkwjob cr lòàjts ka ludb`tjob;

3 Jt h nps ekkrdjoct` th` cetjvjtj s ka djaa ròt d`pcrtiòts

< Jt aunajns n bcn r pkrtjob klnjbctjkos

5 Jt stclnjsh`s c syst i ka ekotrkn

4 Jt js c stcrtjob pkjot akr strct`bje pncoojob

C 3 cod 4 kony

L 3 cod 5 kony

E < cod 5 kony

D < cod 4 kony

36 Th` aknnkwjob stctìòts r`nct` tk th` pcrtjejpctjko ka guojkr icocbìòt jo s`ttjob ludb`ts7

3/ Jt sp``ds up th` s`ttjob ka ludb ts

</ Jt joer`cs`s th` iktjvctjko ka guojkr icocb rs

5/ Jt r due s th` n`v`n ka ludb t pcddjob

Rhjeh stctìòts cr` tru`;

C 3 kony

L < kony

E < cod 5 kony

D 3. < cod 5

4

$

6

C $

6

L

$

6

E $

6

D




33 C ekipcoy hcs c ecpjtcn ìpnky`d ka $<66.666/ Jt hcs c ekst ka ecpjtcn ka 3<% p`r y`cr/ Jts r`sjducn joeki` js

$51.666/

Rhct js th` ekipcoy‚s r`turo ko jov`stiòt;

C 56%

L 3<%

E 38%D <<%

3< C ekipcoy hcs ecneunct`d c $36.666 cdv`rs` djrèt ict`rjcn vcrjcoe` ly sultrcetjob jts an`x`d ludb`t djrèt ict`rjcn

ekst arki jts cetucn djrèt ict`rjcn ekst akr th` p`rjkd/

Rhjeh ka th` aknnkwjob ekund hcv` ecus`d th` vcrjcoe`;

(3* Co joer`cs` jo djrèt ict`rjcn prje`s

(<* Co joer`cs` jo rcw ict`rjcn uscb` p`r uojt

(5* Pojts prkdue`d l`job br`ct r thco ludb t`d

(4* Pojts sknd l`job br`ct`r thco ludb`t`dC < cod 5 kony

L 5 cod 4 kony

E 3 cod < kony

D 3 cod 4 kony

35 C ekipcoy hcs rèkrd`d th` aknnkwjob vcrjcoe`s akr c p`rjkd7

Ucn`s vknui` vcrjcoe` $36.666 cdv`rs`

Ucn`s prje` vcrjcoe` $0.666 acvkurcln`

Tktcn ekst vcrjcoe` $3<.666 cdv`rs`

Utcodcrd prkajt ko cetucn scn`s akr th` p`rjkd wcs $3<6.666/

Rhct wcs th` ajx`d ludb`t prkajt akr th` p`rjkd;

C $352.666

L $365.666

E $336.666

D $356.666

34 Rhjeh ka th` aknnkwjob cr` sujtcln` i`csur`s ka p`rakricoe` ct th` strct`bje n`v`n;

(3* \ turo ko jov stiòt(<* Icrm`t shcr

(5* Ouil r ka eustki r ekipncjots

C 3 cod <

L < kony

E < cod 5

D 3 cod 5

0 ]V/T/K/




30 Rhjeh ka th` aknnkwjob cr` a`csjln` vcnu`s akr th` ekrr`nctjko ekàajejòt;

3 -3²46

< -3²64

5 6

4 ―6²:4

C 3 cod < konyL 5 cod 4 kony

E 3. < cod 4 kony

D 3. <. 5 cod 4

31 C ekipcoy‚s kp`rctjob eksts cr` 16% vcrjcln` cod 46% ajx`d/

Rhjeh ka th` aknnkwjob vcrjcoe`s‚ vcnu`s wkund ehcob` ja th` ekipcoy swjteh`d arki stcodcrd icrbjocn ekstjob

tk stcodcrd clskrptjko ekstjob;

C Djrèt ict`rjcn àajejòey vcrjcoe`

L Qcrjcln` kv`rh`cd àajejòey vcrjcoeÈ Ucn`s vknui` vcrjcoe`

D Ajx`d kv`rh`cd `xpòdjtur` vcrjcoe`

32 CLE Ek hcs c icouaceturjob ecpcejty ka 36.666 uojts/ Th` an`x`d prkduetjko ekst ludb`t ka th` ekipcoy js cs

aknnkws7

Ecpcejty 16% 366%

Tktcn prkduetjko eksts $33.<86 $30.3<6

Rhct js th` ludb`t`d tktcn prkduetjko ekst ja jt kp`rct`s ct 80% ecpcejty;

C $35.186L $3<.80<

E $34.6<0

D $3<.546

38 Psjob co jot`r`st rct` ka 36% p`r y`cr th` o`t pr`sòt vcnu` (OVQ* ka c prkgèt hcs l`ò ekrrètny ecneunct`d cs $06/

Ja th` jot`r`st rct` js joer`cs`d ly 3% th` OVQ ka th` prkgèt acnns ly $<6/

Rhct js th` jot`rocn rct` ka r`turo (J\\* ka th` prkgèt;

C 2²0%

L 33²2%

E 3<²0%

D <6²6%

1




3: C acetkry ekosjsts ka twk prkduetjko ekst eòtr`s (V cod S* cod twk s`rvje` ekst eòtr`s (X cod Z*/ Th` tktcn cnnkect`d

cod cppkrtjko`d kv`rh`cd akr `ceh js cs aknnkws7

V S X Z

$:0.666 $8<.666 $41.666 $56.666

Jt hcs l`ò `stjict`d thct `ceh s`rvje` ekst eòtr` dk`s wkrm akr kth`r ekst eòtr`s jo th` aknnkwjob prkpkrtjkos7

V S X ZV`reòtcb` ka s`rvje` ekst eòtr` X tk 06 06 ― ―

V`reòtcb` ka s`rvje` ekst eòtr` Z tk 56 16 36 ―

Th` r`cppkrtjkoiòt ka s`rvje` ekst eòtr` eksts tk kth`r ekst eòtr`s aunny rànèts th` clkv` prkpkrtjkos/

Cat`r th` r`cppkrtjkoiòt ka s`rvje` ekst eòtr` eksts hcs l`ò ecrrj`d kut. whct js th` tktcn kv`rh`cd akr

prkduetjko ekst eòtr` V;

C $3<4.066

L $3<1.366

E $3<2.666

D $3<8.066

<6 C ekipcoy cnwcys d`t`rijo`s jts krd`r qucotjty akr c rcw ict`rjcn ly usjob th` @ekokije Krd`r Sucotjty (@KS*

ikd`n/

Rhct wkund l` th` àaèts ko th` @KS cod th` tktcn cooucn hkndjob ekst ka c dèr`cs` jo th` ekst ka krd`rjob c

lcteh ka rcw ict`rjcn;

@KS Cooucn hkndjob ekst

C Hjbh`r Nkw`r

L Hjbh`r Hjbh`r

E Nkw`r Hjbh`r

D Nkw`r Nkw`r

<3 C ekipcoy whjeh kp`rct`s c prke`ss ekstjob systì hcd wkrm)jo)prkbr`ss ct th` stcrt ka ncst ikoth ka 566 uojts

(vcnu`d ct $3.236* whjeh w`r` 16% ekipn`t` jo r`spèt ka cnn eksts/ Ncst ikoth c tktcn ka <.666 uojts w`r`

ekipn`t`d cod trcosa`rr`d tk th` ajojsh`d bkkds wcr`hkus`/ Th` ekst p`r `qujvcnòt uojt akr eksts crjsjob ncst ikoth

wcs $36/ Th` ekipcoy us`s th` AJAK i`thkd ka ekst cnnkectjko/

Rhct wcs th` tktcn vcnu` ka th` <.666 uojts trcosa`rr`d tk th` ajojsh`d bkkds wcr`hkus` ncst ikoth;

C $3:.:36

L $<6.666

E $<6.036D $<3.236

<< C icouaceturjob ekipcoy kp`rct`s c stcodcrd clskrptjko ekstjob systì/ Ncst ikoth <0.666 prkduetjko hkurs w`r`

ludb`t`d cod th` ludb`t`d ajx`d prkduetjko ekst wcs $3<0.666/ Ncst ikoth th` cetucn hkurs wkrm`d w`r` <4.666

cod stcodcrd hkurs akr cetucn prkduetjko w`r` <2.666/

Rhct wcs th` ajx`d prkduetjko kv`rh`cd ecpcejty vcrjcoe` akr ncst ikoth;

C $0.666 Cdv`rs`

L $0.666 Acvkurcln`

E $36.666 Cdv`rs`D $36.666 Acvkurcln`

2 ]V/T/K/




<5 Th` aknnkwjob stctìòts hcv` l`ò icd` clkut vcnu` cocnysjs/

(3* Jt s``ms th` nkw`st ekst i`thkd ka cehj`vjob c d`sjr`d auoetjko

(<* Jt cnwcys r`sunts jo joa`rjkr prkduets

(5* Jt jbokr s st`ì vcnu`

Rhjeh js+cr` tru` ;

C 3 kony

L < kony

E 5 kony

D 3 cod 5 kony

<4 Pod`r whjeh ka th` aknnkwjob nclkur rìuo`rctjko i`thkds wjnn djrèt nclkur ekst cnwcys l` c vcrjcln` ekst;

C Dcy rct`

L Vjè` rct`

E Djaa`ròtjcn pjè` rct`

D Brkup lkous sehì`

<0 C ekipcoy icouacetur`s cod s`nns c sjobn` prkduet/ Jo twk ekosèutjv` ikoths th` aknnkwjob n`v`ns ka prkduetjko cod

scn`s (jo uojts* keeurr`d7

Ikoth 3 Ikoth <

Ucn`s 5.866 4.466

Vrkduetjko 5.:66 4.<66

Th` kpòjob jovòtkry akr Ikoth 3 wcs 466 uojts/ Vrkajts kr nkss`s hcv` l`ò ecneunct`d akr `ceh ikoth usjob lkth

clskrptjko cod icrbjocn ekstjob prjoejpn`s/

Rhjeh ka th` aknnkwjob ekiljoctjko ka prkajts cod nkss`s akr th` twk ikoths js ekosjstòt wjth th` clkv` dctc;

Clskrptjko ekstjob prkajt+(nkss* Icrbjocn ekstjob prkajt+(nkss*

Ikoth 3 Ikoth < Ikoth 3 Ikoth <

$ $ $ $

C <66 4.466 (466* 5.<66

L (466* 4.466 <66 5.<66

E <66 5.<66 (466* 4.466

D (466* 5.<66 <66 4.466

<1 Th` aknnkwjob stctìòts r`nct` tk th` cdvcotcb`s thct njo`cr r`br`ssjko cocnysjs hcs kv`r th` hjbh nkw i`thkd jo th`

cocnysjs ka ekst l`hcvjkur7

3/ th` r`njcljnjty ka th` cocnysjs eco l` stctjstjecnny t`st`d

</ jt tcm`s jotk ceekuot cnn ka th` dctc

5/ jt cssui`s njo`cr ekst l`hcvjkur


C 3 kony

L 3 cod < kony

E < cod 5 kony

D 3. < cod 5

8






53 Rhjeh ka th` aknnkwjob stctìòts r`nctjob tk icocbìòt joakrictjko cr` tru`;

3/ Jt js prkdue`d akr pcrtj`s xt rocn tk th` krbcojsctjko

</ Th`r js usucnny c n`bcn r`qujrìòt akr th` joakrictjko tk l` prkdue`d

5/ Ok strjet run s bkv`ro th` wcy jo whjeh th` joakrictjko js pr sòt d

4/ Jt icy l` pr`s ot`d jo iko tcry kr oko iko`tcry t ris

C 3 cod <

L 5 cod 4E 3 cod 5

D < cod 4

5< C ekipcoy‚s scn`s jo th` ncst y`cr jo jts thr`` djaa`ròt icrm`ts w`r` cs aknnkws

$

Icrm`t 3 366.666

Icrm`t < 306.666

Icrm`t 5 06.666――――――――

Tktcn 566.666――――――――

Jo c pj` ehcrt r`pr`sòtjob th` prkpkrtjko ka scn`s icd` ly `ceh r`bjko whct wkund l` th` cobn` ka th` sètjko

r`pr`sòtjob Icrm`t 5 (tk th` o`cr`st whkn` d`br``*;

C 32 d`br``s

L 06 d`br``s

E 13 d`br``s

D 3<6 d`br``s

55 Rhjeh ka th` aknnkwjob L@UT d serjl`s c an`xjln` ludb t;

C C ludb`t whjeh shkws vcrjcln` prkduetjko eksts kony

L C ikothny ludb`t whjeh js ehcob`d tk rànèt th` ouil`r ka dcys jo th` ikoth

E C ludb`t whjeh shkws scn`s r`vòu` cod eksts ct djaa`ròt n`v`ns ka cetjvjty

D C ludb`t thct js updct`d hcnawcy thrkubh th` y`cr tk joekrpkrct` th` cetucn r`sunts akr th` ajrst hcna ka th` y`cr

54 Th` purehcs` prje` ka co jtì ka jovòtkry js $<0 p`r uojt/ Jo `ceh thr`` ikoth p`rjkd th` uscb` ka th` jtì js

<6.666 uojts/ Th` cooucn hkndjob eksts csskejct`d wjth ko` uojt `quct` tk 1% ka jts purehcs` prje`/ Th` ekst ka

pncejob co krd`r akr th` jtì js $<6/

Rhct js th` @ekokije Krd`r Sucotjty (@KS* akr th` jovòtkry jtì tk th` o`cr`st whkn` uojt;

C 256

L 8:4

E 3.413

D 3.155/

36










< Ecstjndc Ek icouacetur`s tky rklkts/ Th` ekipcoy kp`rct`s c stcodcrd icrbjocn ekstjob systì cod vcnu`s jovòtkry

ct stcodcrd ekst/

Th` aknnkwjob js co `xtrcet ka c pcrtny ekipn`t`d spr`cdsh``t akr ecneunctjob vcrjcoe`s jo ikoth 3/

\`qujr`d7

(c* Rhjeh akriunc wjnn ekrrètny ecneunct` th` ajbur` jo L38;

C 9 (E:'E4*) L35

L 9L35)(E:'E4*

E 9 (E:'E4*) (306.666'8*

D 9(306.666)(E:'1**'8 (< icrms*

34




(l* Ecstjndc Ek us`s c stcodcrd ekstjob kp`rctjob stctìòt tk rèkoejn` ludb`t`d ekotrjlutjko wjth cetucn

ekotrjlutjko/

C stcodcrd ekst kp`rctjob stctìòt akr Ikoth 3 js bjvò l`nkw wjth ski` joakrictjko ijssjob/

Utcodcrd ekstjob kp`rctjob stctìòt Ikoth 3

$ $

Ludb`t`d ekotrjlutjko 266.666Bcp 3 Bcp <

Utcodcrd ekotrjlutjko ko cetucn scn`s

Ucn`s prje` vcrjcoe` Bcp 5――――――――233.186――――――――――――――――

Ekst vcrjcoe`s

Tktcn djrèt ict`rjcns vcrjcoe` 3<.866 cdv

Djrèt nclkur rct` vcrjcoe` <3.666 cdv

Djrèt nclkur aajejòey vcrjcoe` 48.666 acv

Tktcn vcrjcln` prkduetjko kv`rh`cd vcrjcoe` 36.666 acv

―――――――― <4.<66 acv――――――――

Cetucn ekotrjlutjko 250.886――――――――――――――――

\`qujr`d7

(j* Rhjeh js th` ekrr et tjtn` akr Bcp 3;

C Ucn`s vknui` vcrjcoe`

L Tktcn scn`s vcrjcoe`

E Ajx`d kv`rh`cd vknui` vcrjcoe` (3 icrm*

(jj* Ecneunct` th` vcrjcoe` akr Bcp < cod stct` wh th`r jt js acvkurcln` kr cdv`rs`/ (<²0 icrms*(jjj* Rhct js th` scn`s prje` vcrjcoe` jo Bcp 5 cod stct` wh`th`r jt js acvkurcln` kr cdv rs`/ (<²0 icrms*

(e* Ecstjndc‚s icocbìòt ceekuotcot thjoms thct th` djrèt nclkur rct` cod àajejòey vcrjcoe`s akr Ikoth 3 ekund

l` jot`rr`nct`d/

\`qujr`d7

Rhjeh TRK ka th` aknnkwjob ekund `xpncjo th`jr jot`rr`nctjkoshjp;

C Hjbh`r brcd` nclkur p`rakri`d tcsms ikr` àajejòtny

L Nkw`r brcd` nclkur p`rakri`d tcsms n`ss àajejòtny

E C prkduetjvjty lkous wcs pcjd tk djrèt nclkurD Cetucn prkduetjko wcs n`ss thco ludb`t`d (< icrms*

(36 icrms*

30 ]V/T/K/




5 Ojehknsko Ek s`nns ikljn` t`n`phko`s/ Jt suppnj`s jts eustki`rs wjth t`n`phko`s cod wjr`n`ss t`n`phko` ekooètjkos/

Eustki`rs pcy co cooucn a`` pnus c ikothny ehcrb` lcs`d ko ecnns icd`/

Th` ekipcoy hcs rèòtny ipnky`d c ekosuntcot tk jostcnn c lcncoe`d sekrècrd systì ka p`rakricoe` i`csurìòt

cod tk lòehicrm th` r`sunts cbcjost thks` ka Ojehknsko Ek‚s ekip`tjtkrs/ Poakrtuoct`ny th` ekosuntcot wcs ecnn`d

cwcy làkr` th` wkrm wcs ajojsh`d/ Zku hcv` l`ò csm`d tk ekipn`t` th` wkrm/ Th` aknnkwjob dctc js cvcjncln`/

Ojehknsko Ek

Kp`rctjob dctc akr th` y`cr òd`d 56 Okvìl`r <6X6

Ucn`s r`vòu` $486 ijnnjko

Ucn`s cttrjlutcln` tk o`w prkduets $8 ijnnjko

Cv`rcb` ecpjtcn ìpnky`d $3:< ijnnjko

Vrkajt làkr` jot`r`st cod tcx $48 ijnnjko

Cv`rcb` ouil`rs ka eustki`rs 3.:16.666

Cv`rcb` ouil`r ka t`n`phko`s r`turo`d akr r`pcjr ceh dcy 36.666

Ouil`r ka ljnn qu`rj`s 3<.666

Ouil`r ka eustki`r ekipncjots <3.166

Ouil`r ka eustki`rs nkst 332.166

Cv`rcb` ouil`r ka t`n`phko`s uor`pcjr`d ct th` od ka ceh dcy 864

\`qujr`d7

(c* Ecneunct` th` aknnkwjob rctjks cod kth`r stctjstjes akr Ojehknsko Ek akr th` y`cr òd`d 56 Okvìl`r <6X6/

(j* \ turo ko ecpjtcn ìpnky`d= (3²0 icrms*

(jj* \`turo ko scn s (o`t prkajt p`reòtcb`*= (3²0 icrms*

(jjj* Css t turokv`r= (3²0 icrms*

(jv* Cv`rcb` wcjt akr t`n`phko` r`pcjr (jo dcys*/ (3²0 icrms*

(l* Ecneunct` th` aknnkwjob stctjstjes akr Ojehknsko Ek/ (Bjv` ykur cosw`rs tk < dèjicn pnce`s/*

(j* V`reòtcb` ka eustki`rs nkst p`r cooui= (3 icrm*

(jj* V reòtcb` ka scn`s cttrjlutcln tk o`w prkduets/ (3 icrm*

(e* Th` aknnkwjob `xpncoctjko ka c lcncoe`d sekr` ecrd js joekipn`t`7

C lcncoe`d sekrècrd i`csur`s p`rakricoe` arki akur p`rspètjv`s7 eustki`r sctjsacetjko. brkwth. ajocoejcn

suee`ss cod (Bcp 3*/ Th` sekrècrd js ‘lcncoe`d‚ jo thct jt r`qujr`s icocb`rs tk (Bcp <*/

\`qujr`d7

U`nèt th` ekrrèt phrcs`s tk ekipn`t` `ceh sòtòe`/

Bcp 3

C prke`ss an`xjljnjty

L prke`ss àajejòey

E oko ajocoejcn suee`ss (3 icrm*

Bcp <

C cehj`v` ko co `qucn ouil`r ka MVJs jo `ceh p`rspètjv`

L kaas`t lcd p`rakricoe` jo ko` cr`c wjth bkkd p`rakricoe` jo cokth`r

E d`njv`r p`rakricoe` jo cnn akur cr`cs (3 icrm*

(36 icrms*

31




32 ]V/T/K/

Akriunc` Uh``t

\`br`ssjko cocnysjs

y 9 c - lx

@ekokije krd`r qucotjty

@ekokije lcteh qucotjty

9

<E D

E

6

h

9

<

3

E D

ED

\

6

h( ― *




38

Vr`sòt Qcnu` Tcln`

Vr`sòt vcnu` ka 3 j/`/ (3 - r *―o

Rh`r` r 9 djsekuot rct`

o 9 ouil`r ka p`rjkds uotjn pcyiòt

Djsekuot rct` (r*

V`rjkds

(o* 3% <% 5% 4% 0% 1% 2% 8% :% 36%

3 6²::6 6²:86 6²:23 6²:1< 6²:0< 6²:45 6²:50 6²:<1 6²:32 6²:6: 3

< 6²:86 6²:13 6²:45 6²:<0 6²:62 6²8:6 6²825 6²802 6²84< 6²8<1 <

5 6²:23 6²:4< 6²:30 6²88: 6²814 6²846 6²831 6²2:4 6²22< 6²203 5

4 6²:13 6²:<4 6²888 6²800 6²8<5 6²2:< 6²215 6²250 6²268 6²185 4

0 6²:03 6²:61 6²815 6²8<< 6²284 6²242 6²235 6²183 6²106 6²1<3 0

1 6²:4< 6²888 6²852 6²2:6 6²241 6²260 6²111 6²156 6²0:1 6²014 1

2 6²:55 6²823 6²835 6²216 6²233 6²110 6²1<5 6²085 6²042 6²035 28 6²:<5 6²805 6²28: 6²253 6²122 6²1<2 6²08< 6²046 6²06< 6²412 8

: 6²:43 6²852 6²211 6²265 6²140 6²0:< 6²044 6²066 6²416 6²4<4 :

36 6²:60 6²8<6 6²244 6²121 6²134 6²008 6²068 6²415 6²4<< 6²581 36

33 6²8:1 6²864 6²2<< 6²106 6²080 6²0<2 6²420 6²4<: 6²588 6²560 33

3< 6²882 6²288 6²263 6²1<0 6²002 6²4:2 6²444 6²5:2 6²501 6²53: 3<

35 6²82: 6²225 6²183 6²163 6²056 6²41: 6²430 6²518 6²5<1 6²<:6 35

34 6²826 6²208 6²113 6²022 6²060 6²44< 6²588 6²546 6²<:: 6²<15 34

30 6²813 6²245 6²14< 6²000 6²483 6²432 6²51< 6²530 6²<20 6²<5: 30

(o* 33% 3<% 35% 34% 30% 31% 32% 38% 3:% <6%

3 6²:63 6²8:5 6²880 6²822 6²826 6²81< 6²800 6²842 6²846 6²855 3

< 6²83< 6²2:2 6²285 6²21: 6²201 6²245 6²253 6²238 6²261 6²1:4 <

5 6²253 6²23< 6²1:5 6²120 6²108 6²143 6²1<4 6²16: 6²0:5 6²02: 5

4 6²10: 6²151 6²135 6²0:< 6²02< 6²00< 6²054 6²031 6²4:: 6²48< 4

0 6²0:5 6²012 6²045 6²03: 6²4:2 6²421 6²401 6²452 6²43: 6²46< 0

1 6²050 6²062 6²486 6²401 6²45< 6²436 6²5:6 6²526 6²50< 6²550 1

2 6²48< 6²40< 6²4<0 6²466 6²521 6²504 6²555 6²534 6²<:1 6²<2: 2

8 6²454 6²464 6²521 6²503 6²5<2 6²560 6²<80 6²<11 6²<4: 6²<55 8

: 6²5:3 6²513 6²555 6²568 6²<84 6²<15 6²<45 6²<<0 6²<6: 6²3:4 : 36 6²50< 6²5<< 6²<:0 6²<26 6²<42 6²<<2 6²<68 6²3:3 6²321 6²31< 36

33 6²532 6²<82 6²<13 6²<52 6²<30 6²3:0 6²328 6²31< 6²348 6²350 33

3< 6²<81 6²<02 6²<53 6²<68 6²382 6²318 6²30< 6²352 6²3<4 6²33< 3<

35 6²<08 6²<<: 6²<64 6²38< 6²315 6²340 6²356 6²331 6²364 6²6:5 35

34 6²<5< 6²<60 6²383 6²316 6²343 6²3<0 6²333 6²6:: 6²688 6²628 34

30 6²<6: 6²385 6²316 6²346 6²3<5 6²368 6²6:0 6²684 6²624 6²610 30




3:

Cooujty Tcln`

Vr`sòt vcnu` ka co cooujty ka 3 j/`/


o 9 ouil`r ka p`rjkds

Djsekuot rct` (r*

V`rjkds

(o* 3% <% 5% 4% 0% 1% 2% 8% :% 36%

3 6²::6 6²:86 6²:23 6²:1< 6²:0< 6²:45 6²:50 6²:<1 6²:32 6²:6: 3

< 3²:26 3²:4< 3²:35 3²881 3²80: 3²855 3²868 3²285 3²20: 3²251 <

5 <²:43 <²884 <²8<: <²220 <²2<5 <²125 <²1<4 <²022 <²053 <²482 5

4 5²:6< 5²868 5²232 5²156 5²041 5²410 5²582 5²53< 5²<46 5²326 4

0 4²805 4²235 4²086 4²40< 4²5<: 4²<3< 4²366 5²::5 5²8:6 5²2:3 0

1 0²2:0 0²163 0²432 0²<4< 0²621 4²:32 4²212 4²1<5 4²481 4²500 1

2 1²2<8 1²42< 1²<56 1²66< 0²281 0²08< 0²58: 0²<61 0²655 4²818 2

8 2²10< 2²5<0 2²6<6 1²255 1²415 1²<36 0²:23 0²242 0²050 0²550 8

: 8²011 8²31< 2²281 2²450 2²368 1²86< 1²030 1²<42 0²::0 0²20: :

36 :²423 8²:85 8²056 8²333 2²2<< 2²516 2²6<4 1²236 1²438 1²340 36

33 36²52 :²282 :²<05 8²216 8²561 2²882 2²4:: 2²35: 1²860 1²4:0 33

3< 33²<1 36²08 :²:04 :²580 8²815 8²584 2²:45 2²051 2²313 1²834 3<

35 3<²35 33²50 36²15 :²:81 :²5:4 8²805 8²508 2²:64 2²482 2²365 35

34 35²66 3<²33 33²56 36²01 :²8:: :²<:0 8²240 8²<44 2²281 2²512 34

30 35²82 3<²80 33²:4 33²3< 36²58 :²23< :²368 8²00: 8²613 2²161 30

(o* 33% 3<% 35% 34% 30% 31% 32% 38% 3:% <6%

3 6²:63 6²8:5 6²880 6²822 6²826 6²81< 6²800 6²842 6²846 6²855 3

< 3²235 3²1:6 3²118 3²142 3²1<1 3²160 3²080 3²011 3²042 3²0<8 <

5 <²444 <²46< <²513 <²5<< <²<85 <²<41 <²<36 <²324 <²346 <²361 5

4 5²36< 5²652 <²:24 <²:34 <²800 <²2:8 <²245 <²1:6 <²15: <²08: 4

0 5²1:1 5²160 5²032 5²455 5²50< 5²<24 5²3:: 5²3<2 5²608 <²::3 0

1 4²<53 4²333 5²::8 5²88: 5²284 5²180 5²08: 5²4:8 5²436 5²5<1 1

2 4²23< 4²014 4²4<5 4²<88 4²316 4²65: 5²:<< 5²83< 5²261 5²160 2

8 0²341 4²:18 4²2:: 4²15: 4²482 4²544 4²<62 4²628 5²:04 5²852 8: 0²052 0²5<8 0²35< 4²:41 4²22< 4²162 4²403 4²565 4²315 4²653 :

36 0²88: 0²106 0²4<1 0²<31 0²63: 4²855 4²10: 4²4:4 4²55: 4²3:< 36

33 1²<62 0²:58 0²182 0²405 0²<54 0²6<: 4²851 4²101 4²481 4²5<2 33

3< 1²4:< 1²3:4 0²:38 0²116 0²4<3 0²3:2 4²:88 4²2:5 4²133 4²45: 3<

35 1²206 1²4<4 1²3<< 0²84< 0²085 0²54< 0²338 4²:36 4²230 4²055 35

34 1²:8< 1²1<8 1²56< 1²66< 0²2<4 0²418 0²<<: 0²668 4²86< 4²133 34

30 2²3:3 1²833 1²41< 1²34< 0²842 0²020 0²5<4 0²6:< 4²821 4²120 30

3 ― (3 - r *―o

————――r

@od ka Su`stjko Vcp`r




Cosw`rs






32 C

Qcrjcln` prkduetjko ekst p`r uojt 9 (30.3<6 ― 33.<86*+(36.666― 1.666* 9 5.846+4.666 9 $6²:1Ajx`d ekst 9 33.<86 ― (1.666 x 6²:1* 9 $0.0<680% ecpcejty 9 8.066 uojts/An`xjln` ludb`t cnnkwcoe` akr 8.066 uojts 9 $0.0<6 - (8.066 x 6²:1* 9 $35.186

38 E

Ct 35% OVQ shkund l` ―36Psjob jot`rpknctjko7 36% - (06+16*(36% ― 35%* 9 3<²0%

3: D

Djrèt ekst $:0.666Vrkpkrtjko ka ekst e otr` X (41.666 - (6²36'56.666**'6²06 $<4.066Vrkpkrtjko ka ekst eòtr` Z (56.666'6²5* $:.666Tktcn kv`rh`cd ekst akr V $3<8.066

<6 D

<3 C

3.266 uojts'36 $32.666566 uojts'6²4'36 $3.<66Kpòjob wkrm jo prkbr`ss vcnu` $3.236Tktcn vcnu` $3:.:36

<< C

(Cetucn hkurs ― Ludb`t`d hkurs* ' stcodcrd rct`(<4.666 ― <0.666*'0 9 $0.666 cdv`rs`

<5 C

<4 L

<0 E

Ikoth 37 prkduetjko ?scn`s Clskrptjko ekstjob ? icrbjocn ekstjobIkoth <7 scn s? prkduetjko icrbjocn ekstjob prkajt? clskrptjko ekstjob prkajtC cod E sctjsay ikoth 3. E cod D sctjsay ikoth <= th`ràkr` E sctjsaj`s lkth

<1 L

<2 D

Ekst p`r `qujvcnòt uojt (486.666+36.666* 9 $48D`br`` ka ekipn`tjko9 ((344.666+48*+4.666* 9 20%

<8 E

<: D

<66 uojts'(5+16*'38 9 $386

56 C

Cetucn ekst $368.820

Clskrl`d ekst $360.666Pod`r clskrl`d $5.820

<4




<0

53 L

5< E

Tktcn ouil`r ka d`br``s 9 516Vrkpkrtjko ka icrm`t 5 scn`s7 (06.666+566.666* 9 6²3111 9 6²326²32'516 9 13

55 E

54 E

{(<'<6'(4'<6.666**+(6²61'<0*}6²0

3.413 uojts

50 E

Gkjot eksts cppkrtjko`d tk H7 ((556.666+(4<6.666 - 556.666**'506.666 9 $304.666Enksjob jovòtkry vcnuctjko(HH*7 (56.666+556.666*'(304.666 - 11.666* 9 $<6.666

Uètjko L

3 (c* (j* r`n`vcot

(jj* jrr`n`vcot

(jjj* r`n`vcot

(jv* r`n`vcot

(v* jrr`n`vcot

(l* (j* Joer`cs` jo scn`s 9 ($33i ― $36i* 9 $3i

Joer`cs` du` tk th` prkgèt 9 ($3i ― $6²<i* 9 $866.666

(jj* Ucn`s jo y`cr 3 9 $33i

Ucn`s jo y`cr < 9 ($33i'6²60* - $33i 9 $33.006.666

(jjj* Tktcn scn`s jo y`cr 3 9 $33i

Ucvjobs ($33i'6²63* 9 $336.666

(jv* Cooujty acetkr akr ajv` y`crs ct 36%9 5²2:3

Vr`sòt vcnu` ($20.666'5²2:3* 9 $<84.5<0

(e* L

< (c* E

(l* (j* C

(jj* Ucn`s vknui` vcrjcoe`7

Ludb`t`d tk scn` <0.666 uojts lut sknd <0.166 uojts(<0.166 ― <0.666*'$<8$31.866 acvkurcln`

(jjj* Ucn`s prje` vcrjcoe`7

Ludb`t`d tk scn` ct $3<6 p`r uojt (<0.166'$3<6* 9 $5.62<.666Cetucn scn`s w`r` $5.611.886Qcrjcoe` ($5.611.886 ― $5.62<.666* 9 $0.3<6 cdv`rs`

(e* C cod E

5 (c* (j* Vrkajt làkr` jot`r`st cod tcx+Ecpjtcn ìpnky`d7$48i ò $3:<i 9 <0%











3:

Vcrt 3 @xcijoctjko ― Vcp`r 3/<

AJocoejcn Joakrictjko akr Icocbìòt Dèìl`r <66< Cosw`rs

Uètjko C

33 E

3< D

35 E

34 D

30 L

31 L

32 L

38 C

3: E

36 E

33 L

3< E

35 L

34 D

30 E

31 D

32 L

38 C

3: L

<6 C

<3 E

<< C

<5 D

<4 C

<0 C




<6

Uètjko L

3 (c*

(l* \`br`ssjko njo`7 y 9 c - lx

l 9o ∓ xy ― ∓ x ∓ y―――――――――――――――o ∓ x< ― (∓ x*<

c 9∓ y l ∓ x――― ― ―――o o

Jo thjs `xcipn` th` cdv`rtjsjob `xpòdjtur` js th` jod`pòdòt vcrjcln` (x* cod th` scn`s r`vòu` th` d`pòdòt vcrjcln` (y*/

l 9(8 Ò 3.600²820* ― (<1²50 Ò <8:²0* 838²120―――――――――――――――――――――――――――――― 9 ―――――――― 9 2²62

(8 Ò 363²<1<0* ― <1²50< 330²2220

c 9<8:²0 <1²50――――― ― 2²62 Ò ――――― 9 3<²:

8 8

r`br`ssjko njo`7 y 9 3<²: - 2²62x wh`r` x cod y cr` jo £666

Njo` drcwo ko clkv` brcph/

16

06

46

56

<6

36

£‚666

£‚6663 < 5 4 0 1

x

x

x

x

x

x

x

x

Ucn`s

\`vòu`£666

Cdv`rtjsjob

`xpòdjtur`

£666






<<

5 (c*

Clskrptjko ekstjob £666 £666

Ucn`s (£06 Ò 366.666* 0.666

Ekst ka scn`s7

Kpòjob stkem ―

Vrkduetjko eksts

Qcrjcln` (£3: Ò 3<6.666* <.<86

Ajx`d (£5(w* Ò 3<6.666* 516

――――――<.146

Enksjob stkem (£<< Ò <6.666* (446*

Pod`r+kv`r clskrptjko (16*

(<.346*――――――

Brkss prkajt <.816

U`nnjob eksts

Ajx`d (306*

Qcrjcln` (£< Ò 366.666* (<66*――――――

O`t prkajt <.036――――――――――――

Rkrmjob

Kv`rh`cd clskrptjko rct` 9 £566.666+366.666 9 £5 p`r uojt

(l*

Icrbjocn ekstjob £666 £666

Ucn`s (£06 Ò 366.666* 0.666

Ekst ka scn`s7

Kpòjob stkem ―

Vrkduetjko eksts

Qcrjcln` (£3: Ò 3<6.666* <.<86――――――<.<86

Enksjob stkem (£3: Ò <6.666* (586*

Qcrjcln` s`nnjob eksts <66

(<.366*――――――

Ekotrjlutjko <.:66

Ajx`d eksts

Vrkduetjko (566*

U`nnjob (306*――――――

O`t prkajt <.406――――――――――――




<5

4 \`pkrt

Tk7 Is Uwcjosthkrp`

Arki7 CO Ceekuotcot

\`7 Ekiput`rjs`d ceekuots cod stkem ekotrkn

Dct`7 Dèìl`r <66<

Th` aknnkwjob r`pkrt cddr`ss`s th` cdvcotcb`s cod djscdvcotcb`s ka jipnìòtjob c ekiput`r systì/ Jt cnsk `xpncjos whct c

icocbìòt joakrictjko systì js cod hkw jt eco l` us`d/ Ajocnny jt cddr`ss`s ykur eurròt stkem ekotrkn prke`dur`s/

Ekiput`r systìTh` cdvcotcb`s ka c ekiput`r systì js thct jt wjnn l` qujem`r tk joput òtrj`s tk th` ceekuotjob systì cod `csj`r tk `xtrcet

icocbìòt joakrictjko/ Cokth`r cdvcotcb` js thct a`w`r `rrkrs cr` njm`ny tk keeur cs th` ekiput`r eco ehèm thct cnn th` d`ljts

`qucn th` er`djts/

Th` djscdvcotcb`s cr` th` `xpòs` ka th` o`w systì/ Cnsk th` trcjojob eksts jovknv`d icy l` hjbh cod yku icy cnsk `xp`rjòe`

ski` r`sjstcoe` arki th` ìpnky``s tk thjs o`w wcy ka wkrmjob/ Ajocnny yku wkund okt l` cln` tk swjteh kv`r jii`djct`ny cs yku

wkund hcv` c ekst ka ruoojob twk pcrcnn`n systìs akr c shkrt tji` tk ehèm thct `v`rythjob js wkrmjob ekrrètny/

Icocbìòt Joakrictjko Uystì (IJU*

C IJU js co ceekuotjob systì thct wjnn prkvjd` icocbìòt wjth cpprkprjct` joakrictjko lkth rkutjo` cod oko)rkutjo` cs r`qujr`d

ly th` krbcojsctjko/ Jt js `xpèt`d thct icocbìòt wjnn l` cln` tk àaètjv`ny utjnjs` th` kutput arki th` systì tk icm` àajejòt

us` ka th` r`skure`s ka th` lusjo`ss/

Th` IJU wjnn h`np yku ruo th` lusjo`ss cs jt wjnn prkvjd` yku wjth r`n`vcot joakrictjko/ Thjs joakrictjko wjnn h`np wjth dèjsjko)

icmjob. pncoojob cod ekotrkn cod ekkrdjoctjko ka th` krbcojsctjko/ Th` typ` ka joakrictjko `xtrcet`d wjnn d`pòd ko th` o``ds ka yku. th` us`r/

Utkem

Th` eurròt stkem)tcm` prke`dur`s s`ì ko`rkus cs th`y r`qujr` th` lusjo`ss tk l` enks`d koe` c ikoth/ Thjs r`sunts jo c nkss ka

c dcy‚s prkduetjko cod sk wjnn `vòtucnny jipcet ko prkajt/

Ja th` ljo ecrd systì js wkrmjob àaètjv`ny thò co òtjr` stkem)tcm` shkund kony l` oè`sscry koe` kr twje` c y`cr/ Jost`cd ka c

ekipn`t` stkem)tcm` spkt ehèms ekund l` ecrrj`d kut ekipcrjob cetucn stkem tk th` ljo ecrd vcnu` cod coy `rrkrs okt`d cod th`

systì updct`d/ Hjbh vcnu` kr hjbh uscb` jtìs ekund l` ehèm`d ikr` katò thco snkw`r ikvjob stkem/ Jo thjs wcy th` lusjo`ss

o``d okt enks` sk katò/

0 (c* \`turo ko jov`stiòt

Djvjsjko C £

Vrkajt 50.666O`t css`ts 306.666

\`turo ko jov`stiòt 9 50.666+306.666% 9 <5²5%

Djvjsjko L £

Vrkajt 26.666

O`t css`ts 5<0.666

\`turo ko jov`stiòt 9 26.666+5<0.666% 9 <3²0%

Psjob thjs i`thkd Djvjsjkos C‚s prkgèt js l`tt`r/

\`sjducn Joeki`

Djvjsjko C 9 50.666 ― 306.666 Ò 6²30 9 3<.066

Djvjsjko L 9 26.666 ― 5<0.666 Ò 6²30 9 <3.<06

Psjob thjs i`thkd Djvjsjko L‚s prkgèt js l`tt`r/

(l* \`turo ko jov`stiòt wkund l` th` l`tt`r i`csur` whò ekipcrjob djvjsjkos cs jt js c r`nctjv` i`csur` (j/`/ c % ajbur`*/

(e* U`rvje` jodustry p`rakricoe` i`csur`s. jo bò`rcn t`ris. ekund joenud` coy ka th` aknnkwjob7

Ekip`tjtjvò`ss

Ajocoejcn p`rakricoe`

Sucnjty ka s`rvje`

Jookvctjko

@aaètjv` cod àajejòt utjnjsctjko ka r`skure`s




<4

Vcrt 3 @xcijoctjko ― Vcrt 3/<

Ajocoejcn Joakrictjko akr Icocbìòt Dèìl`r <66< Icrmjob Uehì`

Uètjko C

@ceh qu`stjko js wkrth < icrms `ceh tktcn 06/

Uètjko L

3 (c* pkjots pnktt`d ekrrètny <3 + <ncl`nn`d cx`s 3 + <pr`sòtctjko 3 + <`xpncoctjko ka cx`s us`d 33 + <

— 0

(l* ecneunctjko ka l <

ecneunctjko ka c 33 + <stctjob th` r`br`ssjko njo` 3 + <puttjob th` r`br`ssjko njo` ko th` brcph arki (c* 3

— 0—36—

< ekrrèt akriunctjko ka th` sicnn prìjs`s lrcoeh <

ekrrèt akriunctjko ka th` ncrb` prìjs`s lrcoeh <

ekrrèt akriunctjko ka th` surv`y lrcoeh <

ecneunctjko ka `xpèt`d vcnu` ct A 3 + <ecneunctjko ka ekst ct @ 3 + <ecneunctjko ka `xpèt`d vcnu` ct L 3 + <ecneunctjko ka `xpèt`d vcnu` ct E 3 + <ecneunctjko ka `xpèt`d vcnu` ct D 3 + <ekrrèt dèjsjko ct C 3

stctjob c ekoenusjko3

+ < 36—

5 (c* ekrrèt scn`s ajbur` 3 + <vcrjcln` prkduetjko ekst ajbur` 3 + <ajx`d kv`rh`cd clskrptjko rct` 3 + <ajx`d prkduetjko ekst ajbur` 3 + <ecneunctjko ka enksjob stkem uojts 3 + <ecneunctjko ka enksjob stkem vcnu` 3 + <vcrjcln` cod ajx`d s`nnjob eksts 3

uod`r+kv`r clskrptjko 3

joenudjob th` t`ri brkss prkajt 3 + <

ncykut+pr`sòtctjko3 + <— 1

(l* joenudjob vcrjcln` prkduetjko eksts kony 3 + <enksjob stkem vcnuctjko 3

joenudjob vcrjcln` s`nnjob eksts làkr` ekotrjlutjko 3 + <joenudjob th` t`ri ekotrjlutjko 3 + <ekrrèt ajx`d eksts 3

ncykut+pr`sòtctjko 3 + <— 4

—36—




Icrms

4 r`pkrt akrict 3 + <jotrkduetjko tk r`pkrt 3 + <thr`` cdvcotcb`s ka ekiput`r systì (3 + < `ceh pkjot* 33 + <thr`` djscdvcotcb`s ka ekiput`r systì (3 + < `ceh pkjot* 33 + <dàjojtjko ka co IJU <

hkw jt ekund l` usàun 3

erjtjecn ekiiòt ko eurròt stkem ekotrkn i`thkds 33 + <

subb`stjko akr jiprkvìòt 33 + < 36—

0 (c* ecneunctjko ka \KJ akr C cod L 33 + <ekiiòt 3

ecneunctjko ka \J akr C cod L 33 + <ekiiòt 3

— 0

(l* stctjob th` prà`rr`d p`rakricoe` i`csur` 3

r`csko akr ehkje` 3— <

(e* thr`` `xcipn`s ka bò`rcn p`rakricoe` i`csur`s

3 icrm `ceh i`csur` 5—36—

<0




AjocoejcnJoakrictjko akrIcocbìòt

VC\T 3

A\JDCZ 1 D@E@IL@\ <66<

SP@UTJKO VCV@\

Tji` cnnkw`d 5 hkurs

Thjs pcp`r js djvjd`d jotk twk sètjkos

Uètjko C CNN <0 qu`stjkos cr` ekipunskry cod IPUT l`

cosw`r`d

Uètjko L CNN AJQ@ qu`stjkos cr ekipunskry cod IPUT l`

cosw`r`d

V c p

` r

3 / <






5 C ekipcoy hcs gust purehcs`d c o`w icehjo`. ekstjob £306.666. akr c ekotrcet/ Jt hcs co jostcnnctjko ekst ka

£<0.666 cod js `xpèt`d tk hcv` c sercp vcnu` ka £36.666 jo ajv` y`crs‚ tji`/ Th` icehjo` wjnn l` d`prèjct`d ko

c strcjbht njo` lcsjs kv`r ajv` y`crs/

Rhct js th` r`n`vcot ekst ka th` icehjo` akr th` ekotrcet;

C £346.666

L £306.666

E £310.666

D £320.666

4 C ekipcoy us`s prke`ss ekstjob tk vcnu` kutput/ Durjob th` ncst ikoth th` aknnkwjob joakrictjko wcs rèkrd`d7

Kutput7 <.866 mb vcnu`d ct £2²06+mb

Okricn nkss7 566 mb whjeh hcs c sercp vcnu` ka £5+mb

Cetucn nkss7 <66 mb

Rhct wcs th` vcnu` ka th` joput;

C £<<.106

L £<3.:66E £<3.166

D £<3.306

5 ]V/T/K/




4

0 C ekipcoy prkdue`s thr`` prkduets whjeh hcv` th` aknnkwjob d`tcjns7

Vrkduet

J JJ JJJ

V`r uojt V`r uojt V`r uojt

Djrèt ict`rjcns (ct £0+mb* 8 mb 0 mb 1 mb

Ekotrjlutjko p`r uojt £50 £<0 £48

Ekotrjlutjko p`r mb ka ict`rjcn £4²520 £0 £8

Dìcod (`xenudjob spèjcn ekotrcet* (uojts* 5.666 0.666 <.666

Th` ekipcoy iust prkdue` 3.666 uojts ka Vrkduet J akr c spèjcn ekotrcet làkr` i``tjob okricn dìcod/

Poakrtuoct`ny th`r` cr` kony 50.666 mb ka ict`rjcn cvcjncln`/

Rhct js th` kptjicn prkduetjko pnco;

Vrkduet

J JJ JJJ

C 3.666 4.166 <.666

L 3.666 5.666 <.666

E <.820 ― <.666

D 5.666 <.<66 ―

Th` aknnkwjob joakrictjko r`nct`s tk qu`stjkos 1 cod 27

C ekipcoy hcs `stclnjsh`d th` aknnkwjob ludb`t`d ajx`d kv`rh`cds akr th` akrthekijob p`rjkd7

£‚666 Lcs`s ka

cppkrtjkoiòt

H`ctjob cod Njbhtjob 3< Eulje ecpcejty

R`nacr` eksts 2 Ouil`r ka ipnky``s

Vkw`r 4< Mwh uscb`――

Tktcn 13

――Kth`r joakrictjko7

D`pcrtiòt 3 D`pcrtiòt < Icjotòcoe` Tktcn

Eulje ecpcejty (i5* 1.666 2.066 <.066 31.666

@ipnky``s (ouil`r* <6 56 1 01

Vkw`r

(mwh uscb`* 50.666 <0.666 16.666

Nclkur hkurs <8.666 48.066 21.066

Icehjo` hkurs 46.666 5:.666 2:.666

Th` icjotòcoe` d`pcrtiòt spnjts jts tji` l`tw`ò D`pcrtiòt 3 cod D`pcrtiòt < ko c rctjk ka <75/

Th` icocbìòt ceekuotcot hcs pcrtjcnny ekipn`t`d co cnnkectjko cod cppkrtjkoiòt stctìòt7

D`pcrtiòt 3 D`pcrtiòt < Icjotòcoe`

£ £ £

H`ct cod Njbht 4.066 0.1<0 3.820

R`nacr` <.066

Vkw`r <4.066―――――――

Tktcn 53.066―――――――




1 Rhct wkund l` th` tktcn ekst cnnkect`d cod cppkrtjko`d tk D`pcrtiòt < xenudjob th` r`cppkrtjkoiòt ka th`

icjotòcoe` eksts;

C £<3.<06

L £<1.820

E £<2.1<0

D £<:.066

2 Rhct wkund l` th` kv`rh`cd clskrptjko rct jo D`pcrtiòt 3 (tk 5 dèjicn pnce s*;

C £6²288+icehjo` hkur

L £6²834+icehjo` hkur

E £3²3<0+nclkur hkur

D £3²315+nclkur hkur

8 Th` aknnkwjob stctìòts r`nct` tk nkob)t`ri ekotrcets7

(j* N`v ns ka ekipn`tjko ka th` ekotrcet eco l` `stjict`d usjob `jth`r eksts tk dct` kr wkrm e`rtjaj`d tk dct`/

(jj* Coy cotjejpct`d nkss`s shkund l` tcmò cs skko cs th`y cr` `xp et`d/

(jjj* Ja th` ekotrcet js hcna ekipn`t jt js `xpèt`d thct hcna th` `xpèt`d prkajt wjnn cnwcys l` tcmò/

Rhjeh ka th` clkv` cr` ekrrèt;

C (j* cod (jj* kony

L (j* cod (jjj* kony

E (jj* cod (jjj* kony

D (j*. (jj* cod (jjj*

: Th` aknnkwjob r`nct` tk prke`dur`s akr ict`rjcns7

3/ Ehèm th` bkkds rè jv`d okt

</ \cjs` c stkr s r qujsjtjko okt`

5/ Ppdct` th` stkr s n`db`r ceekuot akr th` purehcs`

4/ \cjs` c purehcs` krd`r

Rhct wkund l` th` ekrrèt krd`r ka th` clkv` whò jo th` prke`ss ka purehcsjob cod usjob ict`rjcns;

C 4. <. 3. 5

L <. 3. 5. 4

E 4. 3. 5. <

D 3. 4. 5. <

0 ]V/T/K/






34 C ekipcoy hcs l`ò r`vj`wjob jts tktcn eksts kv`r th` ncst a`w p`rjkds cod hcs `stclnjsh`d th` aknnkwjob7

V`rjkd Ucn`s Tktcn ekst

(uojts* £

3 <<0 <.566

< 306 3.066

5 506 <.866

Th` ekipcoy js cwcr` thct ajx`d eksts joer`cs` ly £066 whò scn`s `xe``d <66 uojts/

Rhct wkund l` th` tktcn ekst ct c scn`s n`v`n ka 386 uojts;

C £<.3<6

L £3.866

E £3.1:0

D £3.1<6

30 Th` aknnkwjob stctìòts r`nct` tk lusjo`ss klgètjv`s7

(j* Th` shkrt)t`ri klgètjv`s ka co krbcojsctjko cr d`serjl`d jo v`ry bò`rcn t`ris/

(jj* Ekrpkrct` klgètjv`s r nct` tk th` krbcojsctjko cs c whkn /

(jjj* Jt js pkssjln` akr c djvjsjko ka co krbcojsctjko tk hcv` jts kwo spèjaje klgètjv`s/


C (j* cod (jj* kony




31 Th` aknnkwjob joakrictjko r`nct`s tk prje`s cod uojts kv`r twk djaa`ròt p`rjkds7Vrje`s Pojts sknd

£+uojt

Tji` 6 Vrkduet 3 20 566

Vrkduet < 06 366

Tji` 3 Vrkduet 3 86 <06

Vrkduet < 40 306

Rhct wkund l` th` Ncsp`yr` prje` jod`x;

C :5²8

L :0²0

E 363²:D 365²1

2 ]V/T/K/




32 Th` stctìòts l`nkw r`nct` tk th` jot`rocn rct` ka r`turo7

Th` jot`rocn rct` ka r`turo

(j* ecneunct s th` hjbh`st pkssjln` o`t pr`sòt vcnu`/

(jj* r`pr sòts th` jotrjosje djsekuot rct` ka co jov`stiòt kv r jts nja`/

(jjj* wjnn cnwcys bjv` th` jov`stkr th` ekrrèt dèjsjko whò ekipcrjob w`nn l`hcv`d prkgèts/

Rhjeh ka th` clkv` cr` OKT EK\\@ET;

C (j* cod (jj* kony




Th` aknnkwjob joakrictjko r`nct`s tk qu`stjkos 38 cod 3:7

Th` aknnkwjob vcrjctjkos cod tròd hcv` l`ò ecneunct`d akr scn`s kv`r c p`rjkd ka tji` usjob th` cddjtjv` ikd`n7

U`cskocn

vcrjctjko

Sucrt`r 3 -<0

Sucrt`r < ―36

Sucrt`r 5 ―56

Sucrt`r 4 ;

Tròd -06 p`r qucrt`r

Th` ncst mokwo tròd r`cdjob wcs tcmò jo y`cr 5. qucrt`r 5 cod wcs £3.206/

38 Rhct wkund l` th` s`cskocn vcrjctjko akr qucrt r 4;

C -30

L ―30

E -50

D ―50

3: Rhct wkund l` th` tji` s`rj s vcnu` akr y`cr 4 qucrt`r 5;

C £3.:06

L £3.:<6

E £3.:66

D £3.826

8




<6 Th` aknnkwjob stctìòts r`nct` tk nclkur eksts7

Th`r` wkund l` co joer`cs` jo th` tktcn ekst akr nclkur cs c r`sunt ka

(j* cddjtjkocn nclkur l`job ìpnky`d ko c tìpkrcry lcsjs/

(jj* c d`pcrtiòt wjth spcr ecpcejty l`job icd` tk wkrm ikr` hkurs/

(jjj* c d`pcrtiòt whjeh js ct aunn ecpcejty swjtehjob arki th` prkduetjko ka ko` prkduet tk cokth`r/

Rhjeh ka th` clkv` js+cr` ekrrèt;

C (j* kony

L (jj* kony

E (jjj* kony

D (j* cod (jjj* kony

<3 C ekipcoy cehj`v`s lunm luyjob djsekuots ko qucotjtj`s clkv` c e`rtcjo n`v`n/ Th`s` djsekuots cr` kony cvcjncln` akr

th` uojts clkv` th` spèjaj`d n`v`n cod okt ko cnn th` uojts purehcs`d/

Rhjeh ka th` aknnkwjob brcphs ka tktcn purehcs` ekst cbcjost uojts l`st jnnustrct`s th` clkv` sjtuctjko;

<< Ir Icoctko hcs rèòtny wko c ekip`tjtjko wh`r` h` hcs th` ehkje` l`tw`ò rè`jvjob £0.666 okw kr co cooucn

cikuot akr`v`r stcrtjob okw (j/`/ c n`v`n p`rp`tujty stcrtjob jii`djct`ny*/ Th` jot`r`st rct` js 8% p`r cooui/

Rhct wkund l` th` vcnu` ka th` cooucn p`rp`tujty tk th` o`cr`st £;C £526

L £066

E £466

D £1<6

<5 Rhò ekosjd`rjob th` èkokije lcteh qucotjty ikd`n whct dk s (3―D+\* r`pr`sòt;

C Th` rct` ct whjeh prkduetjko dèr`cs`s/

L Th` rct` ct whjeh prkduetjko joer`cs`s/

E Th` rct` ct whjeh stkem dèr`cs`s/

D Th` rct` ct whjeh stkem joer`cs`s/

: ]V/T/K/

uojts

C L

E D

uojts

uojts

uojts

£ £

£ £




<4 C ekipcoy hcs ecneunct`d jts icrbjo ka sca`ty cs <6% ko ludb`t`d scn`s cod ludb`t`d scn`s cr` 0.666 uojts p`r

ikoth/

Rhct wkund l` th` ludb`t`d ajx`d eksts ja th` ludb`t`d ekotrjlutjko wcs £<0 p`r uojt;

C £366.666

L £3<0.666

E £306.666

D £316.666

<0 C ekipcoy js r`vj`wjob cetucn p`rakricoe` tk ludb`t tk s`` wh`r` th`r` cr` djaa`ròe`s/ Th` aknnkwjob stcodcrd

joakrictjko js r`n`vcot7

£

p`r uojt

U`nnjob prje` 06――

Djrèt ict`rjcns 4

Djrèt nclkur 31

Ajx`d prkduetjko kv`rh`cds 0

Qcrjcln` prkduetjko kv`rh`cds 36

Ajx`d s`nnjob eksts 3

Qcrjcln` s`nnjob ekst 3――

Tktcn eksts 52――

Ludb`t`d scn`s uojts 5.666

Cetucn scn`s uojts 5.066

Rhct wcs th` acvkurcln` scn`s vknui` vcrjcoe` usjob icrbjocn ekstjob;

C £:.066

L £2.066

E £2.666D £1.066

(06 icrms*

36




Uètjko L ― CNN AJQ@ qu`stjkos cr` ekipunskry cod IPUT l` cttìpt`d

3 C ekipcoy js s``mjob tk `stclnjsh wh`th`r th`r` js c njo`cr r`nctjkoshjp l`tw`ò th` n`v`n ka cdv`rtjsjob `xpòdjtur`

cod th` suls`quòt scn`s r`vòu` bò`rct`d/

Ajbur`s akr th` ncst `jbht ikoths cr` cs aknnkws7

Ikoth Cdv`rtjsjob Ucn`s

@xpòdjtur` \`vòu`

£666 £666

3 <²10 56²6

< 4²<0 40²6

5 3²66 32²0

4 0²<0 41²6

0 4²20 44²0

1 3²:0 <0²6

2 5²06 45²6

8 5²66 58²0――――― ―――――

Tktcn <1²50 <8:²0

――――― ―――――

Aurth`r joakrictjko js cvcjncln` cs aknnkws7

∓ (Cdv`rtjsjob @xpòdjtur` Ò Ucn`s \`vòu`* 9 £3.600²820

∓ (Cdv`rtjsjob @xpòdjtur`*< 9 £363²<1<0

∓ (Ucn`s \`vòu`*< 9 £33.<85²20

Cnn ka th` clkv` cr` bjvò jo £ ijnnjko/

\`qujr`d7

(c* Ko c sujtcln` brcph pnkt cdv rtjsjob `xpòdjtur` cbcjost scn`s r`vòu` kr vje` v`rsc cs cpprkprjct`/ @xpncjo

ykur ehkje` ka cx`s/ (0 icrms*

(l* Psjob r`br`ssjko cocnysjs ecneunct c njo` ka l`st ajt/ Vnkt thjs ko ykur brcph arki (c*/ (0 icrms*

(36 icrms*

< Ajrncods Njijt`d. c r`tcjn kutn`t. js ace`d wjth c dèjsjko r`bcrdjob wh`th`r kr okt tk `xpcod cod lujnd sicnn kr ncrb`

prìjs`s ct c prji` nkectjko/ Uicnn prìjs`s wkund ekst £566.666 tk lujnd cod ncrb` prìjs`s wkund ekst

£006.666/

\`bcrdn`ss ka th` typ` ka prìjs`s lujnt. ja hjbh dìcod `xjsts thò th` o`t joeki` js `xpèt`d tk l` £3.066.666/

Cnt`roctjv`ny. ja nkw dìcod `xjsts. thò o`t joeki` js `xpèt`d tk l` £166.666/

Ja ncrb` prìjs`s cr` lujnt thò th` prklcljnjty ka hjbh dìcod js 6²20/ Ja th` sicnn`r prìjs`s cr` lujnt thò th`

prklcljnjty ka hjbh dìcod acnns tk 6²1/

Ajrncods hcs th` kptjko ka uod`rtcmjob c surv`y ekstjob £06.666/ Th` surv`y pr`djets wh`th`r th`r` js njm`ny tk l` c

bkkd kr lcd r`spkos` tk th` sjz` ka th` prìjs`s/ Th` njm`njhkkd ka th`r` l`job c bkkd r`spkos`. arki pr`vjkus

surv`ys. hcs l`ò `stjict`d ct 6²8/

Ja th` surv`y jodject`s c bkkd r`spkos` thò th` ekipcoy wjnn lujnd th` ncrb` prìjs`s/ Ja th` surv`y dk`s bjv` c bkkd

r`sunt thò th` prklcljnjty thct th`r` wjnn l` hjbh dìcod arki th` ncrb` prìjs`s joer`cs`s tk 6²:0/

Ja th` surv`y jodject`s c lcd r`spkos` thò th` ekipcoy wjnn clcodko cnn `xpcosjko pncos/

\`qujr`d7

Psjob dèjsjko tr`` cocnysjs. `stclnjsh th` l`st ekurs` ka cetjko akr Ajrncods Njijt`d/

(36 icrms*

33 ]V/T/K/




5 Kcthcnn Njijt`d. whjeh icouacetur`s c sjobn` prkduet. js ekosjd`rjob wh`th`r tk us` icrbjocn kr clskrptjko ekstjob

tk r`pkrt jts ludb`t`d prkajt jo jts icocbìòt ceekuots/

Th` aknnkwjob joakrictjko js cvcjncln`7

£+uojt

Djrèt ict`rjcns 4

Djrèt nclkur 30

――3:――

U`nnjob prje` 06――

Ajx`d prkduetjko kv`rh`cds cr` ludb`t`d tk l` £566.666 p`r ikoth cod cr` clskrl`d ko co cetjvjty n`v`n ka

366.666 uojts p`r ikoth/

Akr th` ikoth jo qu`stjko. scn`s cr` `xpèt`d tk l` 366.666 uojts cnthkubh prkduetjko uojts wjnn l` 3<6.666 uojts/

Ajx`d s`nnjob eksts ka £306.666 p`r ikoth wjnn o``d tk l` joenud`d jo th` ludb`t cs wjnn th` vcrjcln` s`nnjob eksts ka

£< p`r uojt/

Th`r` cr` ok kpòjob stkems/

\`qujr`d7

(c* Vr`pcr` th` ludb`t`d prkajt cod nkss ceekuot akr c ikoth akr Kcthcnn Njijt`d usjob clskrptjko ekstjob/ En`crny

shkw th` vcnuctjko ka coy stkem ajbur`s/

(1 icrms*

(l* Vr`pcr` th` ludb`t`d prkajt cod nkss ceekuot akr c ikoth akr Kcthcnn Njijt`d usjob icrbjocn ekstjob/ En`crny

shkw th` vcnuctjko ka coy stkem ajbur`s/

(4 icrms*

(36 icrms*

4 Uwcjosthkrp` Njijt`d js c sicnn knd)acshjko`d ekipcoy/ Th`y hcv` c v`ry sjipn` icoucn ceekuotjob systì tk rèkrd

cnn ka th` joakrictjko ka th` lusjo`ss/

C lkkmm``p`r eki`s jo koe` c w``m tk icm` cnn th` r`n`vcot òtrj`s tk th` vcrjkus icoucn n`db`rs/ Ekipn`t` stkem)

tcm`s tcm` pnce` koe` c ikoth. durjob whjeh th` lusjo`ss shuts dkwo akr th` dcy. cod th` joakrictjko arki th`

stkem)tcm` js us`d tk ehèm thct th` stkr` ljo ecrds cr` ekrrèt/ Th` stkem)tcm` joakrictjko js cnsk us`d tk pr`pcr` c

prkajt cod nkss ceekuot cod lcncoe` sh``t akr th` kwo`rs ka th` lusjo`ss/

Th` lusjo`ss hcs gust l`ò tcmò kv`r ly Is Uwcjosthkrp` whk wjsh`s tk ehcob` th` icoucn ceekuotjob systì tk

c ekiput`rjs`d icocbìòt joakrictjko systì/

\`qujr`d7

Vr`pcr` c r`pkrt akr Is Uwcjosthkrp` thct7

(c* bjv`s thr`` cdvcotcb`s cod thr`` djscdvcotcb`s ka jotrkduejob c ekiput`r systì=

(l* `xpncjos whct c icocbìòt joakrictjko systì js cod whct Is Uwcjosthkrp` shkund hkp` tk l` cln tk

us` jt akr jo bò`rcn t`ris=

(e* ekiiòts erjtjecnny ko th` eurròt stkem)tcm` prke`dur`s cod xpncjos hkw th` systì ekund l` jiprkv`d/

(36 icrms*

3<




35 ]V/T/K/

0 Ukuth Vne hcs twk djvjsjkos. C cod L. whks` r`spètjv` p`rakricoe`s cr` uod`r r`vj`w/

Djvjsjko C js eurròtny `crojob c prkajt ka £50.666 cod hcs o`t css`ts ka £306.666/

Djvjsjko L eurròtny `cros c prkajt ka £26.666 wjth o`t css`ts ka £5<0.666/

Ukuth Vne hcs c eurròt ekst ka ecpjtcn ka 30%/

\`qujr`d7(c* Psjob th` joakrictjko clkv`. ecneunct` th` r`turo ko jov`stiòt cod r`sjducn joeki` ajbur`s akr th` twk

djvjsjkos uod`r r`vj`w cod ekiiòt ko ykur r`sunts/ (0 icrms*

(l* Utct` whjeh i`thkd ka p`rakricoe` `vcnuctjko (j/`/ r`turo ko jov`stiòt kr r`sjducn joeki`* wkund l` ikr`

usàun whò ekipcrjob djvjsjkocn p`rakricoe` cod why/ (< icrms*

(e* Njst thr`` bò`rcn cspèts ka p`rakricoe` i`csur`s thct wkund l` cpprkprjct` akr c s`rvje` sètkr ekipcoy/

(5 icrms*

(36 icrms*




34

Akriunc` Uh``t




30

5PHQHSR ZDKXH \J NH P ¼S7MHPH P BNQA\XSR PDRH

S SXV@HP \J UHPN\BQ XSRNK UD^VHSR

"NQA\XSR PDRH P5HPN\BQ

S

ą ą ą ą ą ą ą ą ą ą






ą ą ą ą ą ą ą ą ą ą ą ą ą ą ą ą ą ą ą ą








S















Vr`sòt Qcnu` Tcln`

]V/T/K/






Cosw`rs






3:


Ajocoejcn Joakrictjko akr Icocbìòt Guo` <665 Cosw`rs

3 E Icrbjocn ekstjob prkajt £2<.566

N`ss7 ajx`d eksts jo kpòjob stkem

(566 x £0* (£3.066*

Cdd7 ajx`d eksts jo enksjob stkem

(206 x £0* £5.206

――――――――£24.006――――――――

< L£530

x 332 9 £<50―――――302

5 D

4 E

0 L Vrje` vcrjcoe`

Djd ekst £351.666

Uhkund ekst

(05.666 mb x £<²06* £35<.066―――――――――――――£5.066 cdv`rs`―――――――――――――

1 C Pscb` vcrjcoe`

Djd us` 05.666 mb

Uhkund us`

(<2.666 uojts x < mb* 04.666 mb―――――――――3.666 mb

x £<²06

£<.066 acvkurcln`――――――――――――――――

2 D Ucn`s 36.666 uojtsN`ss7 kpòjob stkem (166 uojts*

Cdd7 enksjob stkem

(0% x 36.666* 066 uojts――――――――――

Bkkd prkduetjko r`qujr`d :.:66 uojts

Bkkd prkduetjko 9 :6% ka tktcn prkduetjko. th`ràkr`

Tktcn prkduetjko 9:.:66

9 33.666 uojts――――――:6%

8 L Tktcn Ekotrjlutjko 9 (£36 ― £1* x <06.666 9 £3.666.666

Ajx`d Kv`rh`cds 9 <66.666 x £< 9 £466.666

Vrkajt 9 Tktcn ekotrjlutjko n`ss ajx`d eksts

9 £3.666.666 ― £466.666 9 £166.666

: E




<6

36 C

Vrke`ss

Pojts Pojts

Kpòjob stkem 466 Nkss`s 466

Joput 5.666 Kutput <.866

Enksjob stkem <66―――――― ――――――

5.466 5.466―――――― ―――――――――――― ――――――

33 E

3< D

35 D 306.666 - 20.666―――――――――――――――――― 9 £566.666 Lr cm vò r`vòu`

6²20

566.666――――――― 9 56.666 uojts

£36

34 C

30 L Nkw`r ka

r`pnceìòt ekst hjbh`r ka

£360.666

O\Q @ekokije vcnu`

20.666 :6.666

31 C

32 E

38 C \`sjducn joeki` akr th` djvjsjko 9 £3<6.666 ― (£106.666 x 38%*

\`sjducn joeki` 9 £5.666

3: C

<6 L Tktcn ict`rjcn r`qujr`d 9

(<.666 x

51

* - (3.066 x

<4

* - (4.666 x

30

* 9 <8.666 mb―― ―― ――1 1 1

<3 E Tktcn ekst ka hcvjob stkem 9

( p x D* - (D

x Ek* - (Eh xS

*―― ――S <

9 (46 x <6.66* - (<6.666

x <0* - (4 x066

*―――――― ―――066 <

9 866.666 - 3.666 - 3.666 9 86<.666

<< D

03 660 3

6 660548 80 54:

16

Ò ⋀⋀

9 ⋀ ≈―

£ £

cy

ol

x

c

9 ∓ ∜ ∓

9 ⋀ Ò ⋀ 9 ⋀

o

<66

432 34

0 20

4<0 51― ( *




<3

<5 C Cs cdv`rtjsjob wjnn hkpàunny bò`rct` scn`s. cdv`rtjsjob js th` jod`pòdòt vcrjcln` cod scn`s th` d`pòdòt= j/`/ cdv`rtjsjob

js x cod scn`s js y/

<<0.666 9 c - (1.066 x l*

3<0.666 9 c - (<.066 x l*―――――――― ――――――――――――――366.666 9 6 - (4.666 x l*

th`ràkr` l 9366.666

9 £<0―――――――

4.666

sk. <<0.666 9 c - (1.066 x <0*

<<0.666 9 c - 31<.066

c 9 <<0.666 ― 31<.066

c 9 1<.066

<4 L @xpèt`d vcnu` ka o`w lujndjob

9 (6²8 x £< ijnnjko *-(6²< x £3 ijnnjko* ― £3 ijnnjko 9 £6²8 ijnnjko

@xpèt`d vcnu` ka th` upbrcd`

9 (6²2 x £< ijnnjko* - (6²5 x £3 ijnnjko* ― ekst ka upbrcd`

Uk.

O`w lujnd 9 £6²8 ijnnjko

Ppbrcd` 9 £3²2 ijnnjko ― eksts

@quctjob th` twk `xpr`ssjkos7£6²8 ijnnjko 9 £3²2 ijnnjko ― eksts. bjvjob

Eksts 9 £3²2 ijnnjko ― £6²8 ijnnjko 9 £6²: ijnnjko 9 £:66.666

<0 D




<<

3 (c* Ajx`d Vrkduetjko Kv`rh`cd @xpòdjtur` vcrjcoe`

£

Cetucn eksts joeurr`d <.8:6.506

Ludb`t`d eksts <.066.666――――――――――

Qcrjcoe` 5:6.506 cdv`rs`

Thjs vcrjcoe` jodject`s thct th` ekipcoy hcv` spòt ikr` thco krjbjocnny ludb`t`d/

Ajx`d Vrkduetjko Kv`rh`cd Qknui` vcrjcoe`

Nclkur hkurs

Cetucn an`x`d 016.666

Ludb`t 066.666――――――――

Qcrjcoe` 16.666 acvkurcln`

x £0 (R3*

9 £566.666 acvkurcln

R3 AKC\ 9£<.066.666

9 £0―――――――――――――066.666 hkurs

Thjs vcrjcoe` jodject`s thct th` ekipcoy hcs us`d ikr` nclkur hkurs thco krjbjocnny ludb`t`d/

Kr lcs`d ko uojts

Pojts

Cetucn 26.666

Ludb`t 1<.066―――――――

Qcrjcoe` 2.066 acvkurcln`

x £46 (R<*

9 £566.666 acvkurcln

R< AKC\ 9£<.066.666

9 £46―――――――――――――1<.066 uojts

Thjs vcrjcoe` jodject`s thct th` ekipcoy hcs prkdue`d ikr` uojts thco krjbjocnny ludb`t`d/

(l* Ajx`d Vrkduetjko Kv`rh`cd @aajejòey Qcrjcoe`

Hkurs

Djd wkrm 0<0.666

Uhkund hcv` wkrm`d 016.666――――――――

50.666 acvkurcln

x £0 (R5*

9 £320.666 acvkurcln`

R5 AKC\+hkur 9£<.066.666

9 £0―――――――――――――066.666 hkurs

Thjs vcrjcoe` shkws thct nclkur w`r` ikr` àajejòt thco krjbjocnny ludb`t`d cs th`y tkkm n`ss tji` thco `xpèt`d tk cehj`v`

th` prkduetjko ka 26.666 uojts/

Ajx`d Vrkduetjko Kv`rh`cd Ecpcejty Qcrjcoe`

Hkurs

Cetucn hkurs wkrm`d 0<0.666

Ludb`t`d hkurs ka wkrm 066.666――――――――

<0.666 acvkurcln

x £0 (R5*

9 £3<0.666 acvkurcln`

Thjs vcrjcoe` shkws thct nclkur wkrm`d akr ikr` hkurs thco wcs krjbjocnny ludb`t`d thus `xe``djob th` ludb`t`d ecpcejty/




<5

< (c* Tktcn ekst ka kutput 9 40.1<0 - <:.066 - <1.820 ― (3<.066 x <6% x 4*

< (c* Tktcn ekst ka kutput 9 36<.666 ― 36.6669 :<.666

kr

Vrke`ss

Pojts £ Pojts £

Ict`rjcns 3<.066 40.1<0 Okricn nkss <.066 36.666

Nclkur <:.066 Kutput 36.666

μ:<.666

μKv`rh`cds <1.820――――――― ―――――――― ――――――― ――――――――3<.066 36<.666 3<.066 36<.666――――――― ―――――――― ――――――― ――――――――――――――― ―――――――― ――――――― ――――――――

(l* Gkjot eksts tk l` cnnkect`d 9 (£:²<6 x 36.666* ― 3.666 x £<

9 £:<.666 ― £<.666

9 £:6.666

Vrkduet Pojts % O\Q ct Tktcn Gkjot ekst Tktcn Vrkajt

spnjt)kaa O\Q cnnkectjko prkajt p`r

uojt

C 0.666 06 <6―36 06.666 56.666 906.666

<6.666 4――――――――936 306.666

L 4.666 46 <0 366.666 16.666 9 366.666 46.666 36――――――――306.666

E 3.666 36 <―――――― ――― ―――――――― ―――――――

Tktcn 36.666 366 306.666 :6.666―――――― ――― ―――――――― ―――――――

Th` prkajt p`r uojt akr prkduet C js £4 cod akr L js £36/

5 (c* C s`rvje` eòtr` js c d`pcrtiòt thct dk`s okt djrètny prkdue` uojts lut js r`qujr`d tk suppkrt th` kth`r d`pcrtiòts/

@xcipn`s joenud` icjotòcoe` d`pcrtiòts. stkr`s kr c ecot`ò/

C prkduetjko eòtr` js c eòtr` wh`r` uojts cr` cetucnny icd`. `xcipn`s l`job c icehjojob d`pcrtiòt kr c w`ndjob

d`pcrtiòt/Cnthkubh c s`rvje` wjnn hcv` kv`rh`cds cnnkect`d cod cppkrtjko`d tk jt. th`s` wjnn l` r`cppkrtjko`d tk th` prkduetjko eòtr`s

sk thct. ct th` òd ka c p`rjkd. cnn kv`rh`cds cr` joenud`d jo th` prkduetjko eòtr`s kony/ Koe` cnn th` kv`rh`cds cr` joenud`d

jo th` prkduetjko eòtr`s th`y eco l` clskrl`d jotk prkduetjko/

(l* Cetjvjty lcs`d ekstjob us`s c ouil`r ka djaa`ròt ekst drjv`rs tk clskrl djaa`ròt kv`rh`cds. wh`r`cs trcdjtjkocn clskrptjko

ekstjob kony us`s ko`. akr `xcipn` nclkur hkurs. icehjo` hkurs kr p`r uojt/

Jo cetjvjty lcs`d ekstjob ajx`d kv`rh`cd eksts icy joenud` icehjo` s`t)up eksts/ Th`s` eksts wjnn okt l` joeurr`d ko c p`r

uojt lcsjs lut wjnn l` joeurr`d `ceh tji` th` icehjo` hcs tk l` s`t)up/ Jt wkund okt. th`ràkr`. l` sòsjln` tk cnnkect` eksts

p`r uojt sjoe` thct js okt hkw th` ekst js joeurr`d/ Jt js. hkw`v`r. l`tt`r tk us` th` ouil`r ka s`t)ups akr thjs pcrtjeuncr ekst

tk cnnkect` eksts tk uojts/

4 (c* Klgètjv` js tk icxjijs` prkajt7

N`t c 9 th` ouil`r ka uojts ka C tk l` prkdue`d

N`t l 9 th` ouil`r ka uojts ka L tk l` prkdue`d

Klgètjv` auoetjko7 :c - <5l

Ekostrcjots7

Oko)o`bctjvjty l ≠ 6

\`strjetjko ko C c ≠ 3.666

Ict`rjcns 5c - 4l ≤ 56.666

Nclkur 0c - 5l ≤ 51.666






0 Jov`stiòt 3

Tji` Ecsh Ankws Djsekuot acetkr Vr`sòt Qcnu`

£‚666 ct 36% £‚666

6 (20* 3 (20*

3)4 <0 5²32 2:²<0

0 0 6²1<3 5²360――――――2²500

――――――――――――

Jov`stiòt <


£‚666 ct 36% £‚666

6 (366* 3 (366*

3― ∟ 33 3+6²3936 336――――――

36――――――――――――

Jov`stiòt 5


£‚666 ct 36% £‚666

6 (3<0* 3 (3<0*

3 56 6²:6: <2²<2

< 46 6²8<1 55²645 06 6²203 52²00

4 16 6²185 46²:8

0 (36* 6²1<3 (1²<3*――――――

2²15――――――――――――

Ujoe` jov`stiòt < hcs th` hjbh`st o`t pr`sòt vcnu` jt wkund l` th` prà`rr`d jov`stiòt/

<0








Ajocoejcn joakrictjko akr Icocbìòt Guo` <665 Icrmjob Uehì`

Icrms

3 (j* E <

(jj* L <

(jjj* D <

(jv* E <

(v* L <(vj* C <

(vjj* D <

(vjjj* L <

(jx* E <

(x* C <

(xj* E <

(xjj* D <

(xjjj* D <

(xjv* C <

(xv* L <

(xvj* C <

(xvjj* E <

(xvjjj* C <

(xjx* C <

(xx* L <

(xxj* E <

(xxjj* D <

(xxjjj* C <

(xxjv* L <

(xxv* D <―――

06―――

3 (c* Ajx`d prkduetjko kv`rh`cd `xpòdjtur` vcrjcoe` £ 3 + <

Ajx`d prkduetjko kv`rh`cd `xpòdjtur` vcrjcoe` cdv`rs` 3 + <@xpncoctjko ka vcrjcoe` 3

Ajx`d prkduetjko kv`rh`cd vknui` vcrjcoe` £ 3 + <Ajx`d prkduetjko kv`rh`cd vknui` vcrjcoe` acvkurcln` 3 + <Ecneunctjko ka th` AKC\+uojt 3

@xpncoctjko ka vcrjcoe` 3―――

0

(l* @aajejòey vcrjcoe` £ 3 + <@aajejòey vcrjcoe` acvkurcln` 3 + <Ecneunctjob AKC\+nclkur hkur 3

@xpncoctjko ka vcrjcoe` 3

Ecpcejty vcrjcoe` £ 3 + <

Ecpcejty vcrjcoe` acvkurcln` 3 + <@xpncoctjko ka vcrjcoe` 3

―――0

―――36―――

<2






Icrms

0 Jov`stiòt 3

Ekrrèt djsekuot acetkrs 3

Akr usjob c euiunctjv` djsekuot acetkr 3 + <Ecneunctjko ka pr`sòt vcnu` 3+< p`r njo` jo tcln` 33 + <

Jov`stiòt <

Ekrrèt vcnu` ct Tk 3 + <Ecneunctjko ka pr`sòt vcnu` ka th` p`rp`tujty 33 +

<

Jov`stiòt 5

Ekrrèt djsekuot acetkrs 3

Ecneunctjko ka pr`sòt vcnu` 3+< p`r njo` jo tcln` 5

Vrà`rr`d jov`stiòt stct`d 3―――

36―――

<:





VC\T 3

A\JDCZ 1 GPO@ <665

SP@UTJKO VCV@\




cosw`r`d


cosw`r`d

Akriunc` Uh``t. Vr`sòt Qcnu` cod Cooujty Tcln`s cr` kopcb`s 35. 34 cod 30 V

c p

` r 3 / <




<

Uètjko C ― CNN <0 qu`stjkos cr` ekipunskry cod IPUT l` cttìpt`d

Vn`cs` us` th` Ecodjdct` \`bjstrctjko Uh``t prkvjd`d tk jodject` ykur ehksò cosw`r tk `ceh iuntjpn` ehkje`

qu`stjko/

@ceh qu`stjko wjthjo thjs sètjko js wkrth < icrms/

3 C ekipcoy hcs `stclnjsh`d c icrbjocn ekstjob prkajt ka £2<.566/ Kpòjob stkem wcs 566 uojts cod enksjob stkem js

206 uojts/ Th` ajx`d prkduetjko kv`rh`cd clskrptjko rct` hcs l`ò ecneunct`d cs £0+uojt/

Rhct wcs th` prkajt uod`r clskrptjko ekstjob;

C £12.606

L £26.606

E £24.006

D £22.006

< Th` aknnkwjob dctc r`nct`s tk c wcb` jod`x akr c ekipcoy7

Z`cr Rcb`s p`r w``m Jod`x

3::2 £<20 332<66< £530 302

Rhct w`r` th` <66< w``mny wcb`s ct 3::2 prje`s (tk th` o`cr`st £*;

C £<63

L £<50

E £<20

D £51:

5 Rhjeh ka th` aknnkwjob js ekrrèt;

C Sucnjtctjv` dctc js oui`rjecn joakrictjko kony/L Joakrictjko eco kony l` `xtrcet`d arki `xt`rocn skure`s/

E Kp`rctjkocn joakrictjko bjv`s d`tcjns ka nkob)t`ri pncos kony/

D Dctc eco l` `jth`r djser`t` kr ekotjoukus/

4 Rhjeh ka th` aknnkwjob cr` purpks s ka c ludb`t;

(j* `stclnjshjob strct`bje kptjkos

(jj* iktjvctjob icocbìòt

(jjj* `stclnjshjob nkob t ri klgètjv`s

(jv* pncoojob kp`rctjkos

C (j* cod (jjj* kony

L (j* cod (jv* kony

E (jj* cod (jv* kony

D (jj*. (jjj* cod (jv* kony




5 ]V/T/K/


C ekipcoy hcs c ludb`t`d ict`rjcn ekst ka £3<0.666 akr th` prkduetjko ka <0.666 uojts p`r ikoth/ @ceh uojt js

ludb`t`d tk us` < mb ka ict`rjcn/ Th` stcodcrd ekst ka ict`rjcn js £<²06 p`r mb/

Cetucn ict`rjcns jo th` ikoth ekst £351.666 akr <2.666 uojts cod 05.666 mb w`r` purehcs`d cod us`d/

0 Rhct wcs th` cdv rs` ict rjcn prje` vcrjcoe`;

C £3.666

L £5.066

E £2.066

D £33.666

1 Rhct wcs th` acvkurcln ict rjcn uscb` vcrjcoe`;

C £<.066

L £4.666

E £2.066

D £36.666

2 C ekipcoy js pr`pcrjob c prkduetjko ludb`t akr th` o`xt y`cr/ Th` aknnkwjob joakrictjko js r`n`vcot7

Ludb`t`d Ucn`s 36.666 uojts

Kpòjob stkem 166 uojts

Enksjob stkem 0% ka ludb`t`d scn`s

Th` prkduetjko prke`ss js sueh thct 36% ka th` uojts prkdue`d cr` r`gèt`d/

Rhct js th` ouil`r ka uojts r`qujr`d tk l` prkdue`d tk i``t dìcod;

C 8.:66 uojts

L :.:66 uojtsE 36.:66 uojts

D 33.666 uojts

8 C ekipcoy prkdue`s cod s`nns c sjobn` prkduet whks` vcrjcln` ekst js £1 p`r uojt/

Ajx`d eksts hcv` l`ò clskrl`d kv`r th` okricn n`v`n ka cetjvjty ka <66.666 uojts cod hcv` l`ò ecneunct`d cs £<

p`r uojt/

Th` eurròt s`nnjob prje` js £36 p`r uojt/

Hkw iueh prkajt js icd` uod`r icrbjocn ekstjob ja th` ekipcoy s`nns <06.666 uojts;

C £066.666

L £166.666

E £:66.666

D £3.666.666

: Rhjeh ka th` aknnkwjob wkund l` ekosjd`r`d tk l` c prjejob strct by;

(j* tcrb t ekstjob

(jj* prje` smjiijob

(jjj* djserjijoctjko prjejob

C (j* cod (jj* konyL (j* cod (jjj* kony


D (j*. (jj* cod (jjj*Akr Ikr` CEEC Utudy Ict`rjcns. Tutkr Uuppkrt. @xci Tjps Qjsjt7 http7++ceecsuppkrt/eki



4

36 C ekipcoy us`s prke`ss ekstjob tk vcnu` jts kutput cod cnn ict`rjcns cr` joput ct th` stcrt ka th` prke`ss/

Th` aknnkwjob joakrictjko r`nct`s tk th` prke`ss akr ko` ikoth7

Joput 5.666 uojts

Kpòjob stkem 466 uojts

Nkss`s 36% ka joput js xpèt`d tk l` nkst

Enksjob stkem <66 uojts

Hkw icoy bkkd uojts w`r` kutput arki th` prke`ss ja cetucn nkss`s w`r` 466 uojts;

C <.866 uojts

L <.:66 uojts

E 5.666 uojts

D 5.<66 uojts

33 Gci`s wcots tk jov`st hjs pkem`t iko`y/ H` rè`jv`s £0 c ikoth whjeh h` puts jotk c scvjobs ceekuot `crojob

ekipkuod jot`r`st ct 6²0% p`r ikoth/

Ja Gci`s scv`s hjs iko`y. hkw iueh wjnn l` jo th` ceekuot jo ajv` y`crs‚ tji` (tk th` o`cr`st £*;

C £565

L £558

E £54:

D £504

3< Rhjeh ka th` aknnkwjob js ekrrèt wjth r`bcrd tk stkems;

(j* Utkem)kuts crjs` whò tkk njttn` stkem js h`nd/

(jj* Uca`ty stkems cr` th` n`v`n ka uojts icjotcjo`d jo ecs` th r` js uo`xpèt`d dìcod/

(jjj* C r`krd`r n`v`n eco l` `stclnjsh`d ly nkkmjob ct th` icxjiui uscb` cod th` icxjiui n`cd)tji`/




35 C ekipcoy wjsh`s tk icm` c prkajt ka £306.666/ Jt hcs ajx`d eksts ka £20.666 wjth c E+U rctjk ka 6²20 cod c s`nnjob

prje` ka £36 p`r uojt/

Hkw icoy uojts wkund th` ekipcoy o``d tk s`nn jo krd`r tk cehj`v` th` r`qujr`d n`v`n ka prkajt;

C 36.666 uojts

L 30.666 uojts

E <<.066 uojts

D 56.666 uojts




0 ]V/T/K/

34 C ekipcoy us`s r`br`ssjko cocnysjs tk `stclnjsh c tktcn ekst `quctjko akr ludb`tjob purpks`s/

Dctc akr th` pcst akur ikoths js cs aknnkws7

Ikoth Tktcn ekst Sucotjty Vrkdue`d

£‚666 ‚666

3 02²0 3²<0

< 52²0 3²66

5 40²6 3²064 16²6 <²66

―――――― ―――――<66²66 0²20

―――――― ―――――

Th` brcdjòt ka th` r`br`ssjko njo` js 32²34/

Rhct js th` vcnu` ka c;

C <0²51

L 48²01

E 24²14

D 363²40

30 C ekipcoy js ekosjd`rjob jts kptjkos wjth r`bcrd tk c icehjo` whjeh ekst £16.666 akur y`crs cbk/

Ja sknd th` icehjo` wkund bò`rct` sercp prke``ds ka £20.666/ Ja m`pt. thjs icehjo` wkund bò`rct` o`t joeki` ka

£:6.666/

Th` eurròt r`pnceìòt ekst akr thjs icehjo` js £360.666/

Rhct js th` d`prjvcn vcnu` ka th` icehjo`;

C £360.666

L £:6.666

E £20.666D £16.666






2 ]V/T/K/

38 C ekipcoy wjsh`s tk `vcnuct` c djvjsjko whjeh hcs th` aknnkwjob prkajt cod nkss ceekuot cod lcncoe` sh``t7

Vrkajt cod Nkss ceekuot £‚666

Ucn`s 066―――――

Brkss prkajt <66

Kth`r eksts (86*―――――

O`t prkajt 3<6

――――――――――

Lcncoe` Uh``t £‚666

Ajx`d css`ts 206

Eurròt css`ts 506

Eurròt njcljnjtj`s (406*―――――

O`t css`ts 106――――――――――

Rhct js th` r`sjducn joeki` akr th` djvjsjko ja th` ekipcoy hcs c ekst ka ecpjtcn ka 38%;

C £5.666

L £<3.166

E £85.666D £332.666

3: Rhjeh ka th` aknnkwjob js ekrrèt whò ekosjd`rjob th` cnnkectjko. cppkrtjkoiòt cod r`cppkrtjkoiòt ka

kv`rh`cds jo co clskrptjko ekstjob sjtuctjko;

C Kony prkduetjko r`nct`d eksts shkund l` ekosjd`r`d/

L Cnnkectjko js th` sjtuctjko wh`r` pcrt ka co kv`rh`cd js cssjbo`d tk c ekst eòtr`/

E Eksts icy kony l` r`cppkrtjko`d arki prkduetjko eòtr`s tk s`rvje` eòtr`s/

D Coy kv`rh`cds cssjbo`d tk c sjobn` d`pcrtiòt shkund l` jbokr`d/

<6 C ekipcoy us`s njijtjob acetkr cocnysjs tk ecneunct` co kptjicn prkduetjko pnco bjvò c secre` r`skure`/

Th` aknnkwjob cppnj`s tk th` thr`` prkduets ka th` ekipcoy7

Vrkduet J JJ JJJ

£ £ £

Djrèt ict`rjcns (ct £1+mb* 51 <4 30

Djrèt nclkur (ct £36+hkur* 46 <0 36

Qcrjcln` kv`rh`cds (£<+hkur* 8 0 <―――――― ―――――― ――――――

84 04 <2―――――― ―――――― ―――――――――――― ―――――― ――――――

Icxjiui dìcod (uojts* <.666 4.666 4.666Kptjicn prkduetjko pnco <.666 3.066 4.666

Hkw icoy mb ka ict`rjcn w`r` cvcjncln` akr us` jo prkduetjko;

C 30.206 mb

L <8.666 mb

E 56.666 mb

D 58.666 mb




<3 C ekipcoy us`s th` @ekokije Krd`r Sucotjty (@KS* ikd`n tk `stclnjsh r`krd`r qucotjtj`s/ Th` aknnkwjob joakrictjko

r`nct`s tk th` akrthekijob p`rjkd7

Krd`r eksts 9 £<0 p`r krd`r

Hkndjob eksts 9 36% ka purehcs` prje` 9 £4+uojt

Cooucn dìcod 9 <6.666 uojts

Vurehcs` prje` 9 £46 p`r uojt

@KS 9 066 uojtsOk sca`ty stkems cr` h`nd/

Rhct cr` th` tktcn cooucn eksts ka stkem (j/`/ th` tktcn purehcs` ekst pnus tktcn krd`r ekst pnus tktcn hkndjob ekst*;

C £<<.666

L £55.066

E £86<.666

D £865.666

<< Rhjeh ka th` aknnkwjob wkund l` ekosjd`r d c s`rvje` jodustry;

(j* co cjrnjo` ekipcoy(jj* c rcjnwcy ekipcoy

(jjj* c ajri ka ceekuotcots

C (j* cod (jj* kony




<5 Th` aknnkwjob joakrictjko akr cdv`rtjsjob cod scn`s hcs l`ò `stclnjsh`d kv`r th` pcst sjx ikoths7

Ikoth Ucn`s \`vòu` Cdv`rtjsjob xpòdjtur`

£‚666 £‚6663 300 5

< 3<0 <²0

5 <66 1

4 320 0²0

0 306 4²0

1 <<0 1²0

Psjob th` hjbh)nkw i`thkd whjeh ka th` aknnkwjob js th` ekrrèt `quctjko akr njomjob cdv`rtjsjob cod scn`s arki

th` clkv` dctc;

C scn`s r`vòu` 9 1<.066 - (<0 x cdv`rtjsjob `xpòdjtur`*

L cdv`rtjsjob `xpòdjtur` 9 ―<.066 - (6²64 x scn`s r`vòu`*E scn`s r`vòu` 9 :0.666 - (<6 x cdv`rtjsjob `xpòdjtur`*

D cdv`rtjsjob `xpòdjtur` 9 ―4.206 - (6²60 x scn`s r`vòu`*

8




: ]V/T/K/

<4 C ekipcoy us`s dèjsjko tr`` cocnysjs tk `vcnuct` pktòtjcn kptjkos/ Th` icocbìòt ceekuotcot akr th` ekipcoy

hcs `stclnjsh`d th` aknnkwjob7

Rhct wkund l` th` ekst ka th` upbrcd` thct wkund icm` th` ekipcoy ajocoejcnny jodjaa`ròt l`tw`ò lujndjob

o`w prìjs`s cod upbrcdjob th` knd ko`;

C £366.666

L £:66.666

E £3.666.666

D £3.266.666

<0 Rhjeh ka th` aknnkwjob ekund l` tru` wjth r`bcrd tk c icocb iòt joakrictjko syst i (IJU*;

Co IJU js

(j* c dctclcs` syst i/

(jj* us`d akr pncoojob. djrètjob cod ekotrknnjob cetjvjtj s/

(jjj* c hj`rcrehy ka joakrictjko wjthjo co krbcojsctjko/

C (j* cod (jj* kony




(06 icrms*

Ecsh ankws arki scn`s r`vòu`

Lujnd o`w prìjs`s

Ekst £3.666.666

Ppbrcd` knd

prìjs`s

Ekst 9 ;

Hjbh scn`s 9 £<.666.666

Nkw scn`s 9 £3.666.666

Hjbh scn`s 9 £<.666.666

Nkw scn`s 9 £3.666.666

6²8

6²<

6²2

6²5




36


3 C ekipcoy us`s clskrptjko ekstjob akr lkth jot`rocn cod `xt`rocn r`pkrtjob purpks`s cs jt hcs c ekosjd`rcln` n`v`n ka

ajx`d prkduetjko eksts/

Th` aknnkwjob joakrictjko hcs l`ò rèkrd`d akr th` pcst y`cr7

Ludb`t`d ajx`d prkduetjko kv`rh`cds £<.066.666

Ludb`t`d (Okricn* cetjvjty n`v`ns7Pojts 1<.066 uojts

Nclkur hkurs 066.666 hkurs

Cetucn ajx`d prkduetjko kv`rh`cds £<.8:6.506

Cetucn n`v`ns ka cetjvjty7

Pojts prkdue`d 26.666 uojts

Nclkur hkurs 0<0.666 hkurs

\`qujr`d7

(c* Ecneunct` th` ajx`d prkduetjko kv rh`cd xpòdjtur` cod vknui` vcrjcoe`s cod lrjàny xpncjo whct `ceh

vcrjcoe` shkws/ (0 icrms*

(l* Ecneunct` th` ajx`d prkduetjko kv`rh`cd àajejòey cod ecpcejty vcrjcoe`s cod lrjàny xpncjo whct `ceh

vcrjcoe` shkws/ (0 icrms*

(36 icrms*

< C lusjo`ss us`s prke`ss ekstjob tk `stclnjsh stkem vcnuctjkos cod prkajtcljnjty ka jts prkduets/ Kutput arki th` prke`ss

ekosjsts ka thr`` s`pcrct` prkduets7 twk gkjot prkduets cod c ly)prkduet/ D`tcjns ka th` prke`ss js cs aknnkws7

Joput eksts7Ict`rjcns £40.1<0 akr 3<.066 mb

Nclkur £<:.066

Kv`rh`cds £<1.820

Th` prke`ss js `xpèt`d tk nks` <6% ka th` joput/ Thjs js sknd akr sercp akr £4 p`r uojt/

Th` aknnkwjob d`tcjns r`nct` tk th` kutput arki th` prke`ss7

Vrkduet Typ` % ka kutput Ajocn scn`s Aurth`r eksts

vcnu` p`r uojt tk ekipn`t`

C Gkjot 06% £<6 £36

L Gkjot 46% £<0

E Ly)prkduet 36% £<Gkjot eksts cr` cnnkect`d ko th` lcsjs ka o`t r`cnjscln` vcnu` ct spnjt)kaa/

\`qujr`d7

(c* @stclnjsh th` tktcn ekst ka th` kutput arki th` prke`ss/ (4 icrms*

(l* Ecneunct` th` prkajt p`r uojt akr `ceh ka th` gkjot prkduets. C cod L/ (1 icrms*

(36 icrms*




33 ]V/T/K/

5 (c* @xpncjo th` aknnkwjob t`ris bjvjob co xcipn ka `ceh7

(j* s rvje` eòtr = cod

(jj* prkduetjko eòtr`/

@xpncjo hkw th` tr`ctiòt ka kv`rh`cds djaa`rs l`tw`ò th` twk djaa`ròt typ`s ka eòtr`/ (1 icrms*

(l* @xpncjo hkw Cetjvjty Lcs`d Ekstjob djaa`rs arki trcdjtjkocn clskrptjko ekstjob. bjvjob co `xcipn /

(4 icrms*

(36 icrms*

4 C ekipcoy us`s njo`cr prkbrciijob tk `stclnjsh co kptjicn prkduetjko pnco jo krd`r tk icxjijs` prkajt/

Th` ekipcoy ajods thct akr th` o`xt y`cr ict`rjcns cod nclkur cr` njm`ny tk l` jo shkrt suppny/

D`tcjns ka th` ekipcoy‚s prkduets cr` cs aknnkws7

C L

£ £Ict`rjcns (ct £< p`r mb* 1 8

Nclkur (ct £1 p`r hkur* 56 38

Qcrjcln` kv`rh`cds (ct £3 p`r hkur* 0 5――― ―――

Qcrjcln` ekst 43 <:

U`nnjob prje` 06 0<――― ―――

Ekotrjlutjko : <5――― ―――――― ―――

Th`r` cr` kony 56.666 mb ka ict`rjcn cod 51.666 nclkur hkurs cvcjncln`/ Th` ekipcoy cnsk hcs co cbr`ìòt tk

suppny 3.666 uojts ka prkduet C whjeh iust l` i`t/

\`qujr`d7

(c* Akriunct` th` klgètjv` auoetjko cod ekostrcjot `quctjkos akr thjs prklnì/ (4 icrms*

(l* Vnkt th` ekostrcjots ko c sujtcln` brcph cod d`t rijo` th` kptjicn prkduetjko pnco/ (1 icrms*

(36 icrms*




0 C ekipcoy hcs tk ehkks` l`tw`ò thr`` jov`stiòts wjth d`tcjns cs aknnkws7

Jov`stiòt 3 Jov`stiòt < Jov`stiòt 5

Tjijob ka Ecsh Ankws Tjijob ka Ecsh Ankws Tjijob ka Ecsh Ankws

ankws p`r cooui ankws p`r cooui ankws p`r cooui

Z`cr Z`cr Z`cr

£ £ £

6 (20.666* 6 (366.666* 6 (3<0.666*3―4 <0.666 C p`rp`tujty 33.666 3 56.666

0 0.666 stcrtjob ct tji` 3 < 46.666

5 06.666

4 16.666

0 (36.666*

Th` ekipcoy hcs c ekst ka ecpjtcn ka 36%/

\`qujr`d7

Ecneunct` th` o`t pr`sòt vcnu` ka `ceh ka th` thr`` jov`stiòts ct th` ekipcoy‚s ekst ka ecpjtcn cod stct` whjeh

jov`stiòt wkund l` prà`rr`d/

(36 icrms*

3<




35 ]V/T/K/

Akriunc` Uh``t

Ncsp`yr`‚s prje` jod`x

Vccseh` prje` jod`x

Ncsp`yr`‚s qucotjty jod`x

Vccseh` qucotjty jod`x




34



"NQA\XSR PDRH P

5HPN\BQ

S















S















Vr`sòt Qcnu` Tcln`




30

5PHQHSR ZDKXH \J DS DSSXNR^ \J NH7MHPH P BNQA\XSR PDRH

S SXV@HP \J UHPN\BQ

"NQA\XSR PDRH P

5HPN\BQ

S
















S















¼ P ¼S

µµµµ¼¼P

Cooujty Tcln`





Cosw`rs




3:


Ajocoejcn Joakrictjko akr Icocbìòt Dèìl`r <665 Cosw`rs

Uètjko C

33 D

3< E

35 E

34 D

30 L

31 E

32 D

38 E

3: E

36 L

33 L

3< D

35 C

34 D

30 C

31 E

32 C

38 E3: E

<6 D

<3 D

<< C

<5 L

<4 C

<0 D

3 D

< E 4―(6²:0 - 3²<0 - 6²2* 9 3²3

5 E £

Icrbjocn ekstjob prkajt 52.066

Cdd7 ajx`d eksts jo enksjob stkem

(506 Ò 4* 33.466

N`ss7 ajx`d eksts jo kpòjob stkem

(366 Ò 4* 3.3(466*

―――――――

Clskrptjko ekstjob prkajt 58.066

―――――――

4 D

0 L

\è`jpts cod jssu`s

Pojts Vrje` p`r uojt Ekst

366 0²66 066

306 0/06 8<0

―――― ―――― ――――――

<06 0²56 3.5<0

(366* 0²56 (056*

366 1²66 166

―――― ―――― ――――――

<06 0²08 3.5:0

(20* 0²08 (438²0*

―――― ―――― ――――――

320 0²08 :21²06

―――― ―――― ――――――




<6

1 E

3²6603<Ò0 ― 39 2.666C ―――――――――――

6²660

C C Ò 1:²22 9 2.666

2.666C ――――――C 91:²22

9 366²55 ≈ 366

2 D Ict`rjcns

Pscb` 2.<66 Ò 5 mb 9 <3.166 mb

mb

Pscb` <3.166

Kpòjob stkem (466*

Enksjob stkem 066

―――――――

Vurehcs`s <3.266

―――――――

8 E

: E

36 L hj 466.666 9 ajx`d ekst - vcrjcln` ekst p`r uojt Ò 36.666

nkw <06.666 9 ajx`d ekst - vcrjcln` ekst p`r uojt Ò 0.666

djaa`ròe` 306.666 9 vcrjcln` ekst p r uojt Ò 0.666

vcrjcln` ekst p`r uojt 9306.666

9 £56―――――――0.666

33 L

J\\ 9 36% -585

(30% ― 36%*―――――――――――

585 ― (― <41*

J\\ 9 36% -585

Ò 0%――――――――――585 - <41

J\\ 9 36% -585

Ò 0%――――1<:

J\\ 9 36% - 5% 9 35%

3< D ekov`rsjko eksts

Kutput :.806

Enksjob stkem 350 9 406 Ò 56%

―――――

:.:80

―――――

35 C




<3

34 D

30 C∓ p5q5

9(356 Ò <* - (350 Ò 4*

9866

9 6²81―――――― ――――――――——――――――― ――――∓ p5q3 (356 Ò 5* - (350 Ò 4*

9:56

31 E Nclkur r`qujr`d 066 hkurs

Upcr` ecpcejty 466 hkurs ok r`n`vcot ekst

\ìcjojob hkurs r`qujr`d 366 hkurs366 hkurs arki `jth`r7

kv`rtji` 366 Ò 3²0 Ò 3< 9 £3.866

366prkduetjko ka X (366 Ò 3<* - (—— Ò 4* 9 3.466

<

th`ràkr` jt js eh`cp`r tk tcm` th` hkurs arki th` prkduetjko ka X

32 C

38 E Qknui` vcrjcoe`

Ludb`t`d vknui` 36.666 uojts

Cetucn vknui` :.866 uojts―――――――――――

Djaa`ròe` <66 uojts

Ct stcodcrd prkajt p`r uojt Ò £0

Qcrjcoe` £3.666 cdv`rs`

3: E Lr`cm`vò scn`s r`vòu` 9ajx`d eksts―――――――――E+U rctjk

Ajx`d eksts 9 £<66.666 ― £06.666 9 £306.666

E+U rctjk 9£<66.666

9 6²4―――――――――

£066.666

Lr`cm`vò scn`s r`vòu` 9£306.666

9 £520.666―――――――――6²4

566

<66

366

6

KA

E

L

C D

<66 566

KA

366

y

x




<<

<6 D

Tji` Ankw Djsekuot Vr`sòt

acetkr vcnu`

£666 8% £666

6 (<6.666* 3 (<6.666*

3―4 35.666 5²53< 3:.:51

0²242 ― 5²53<90―8 32.666 <²450 32.640

36 (36.666* 6²415 (4.156*

O`t Vr`sòt Qcnu` 3<.503

<3 D

<< C £

Kv`r clskrl`d ajx`d prkduetjko kv`rh`cds (1.666*

Clskrl`d kv`rh`cds

(4.066 Ò £8* 51.666―――――――

Cetucn kv`rh`cds joeurr`d 56.666

<5 Lekst+uojt 9

(<.666 Ò £4²06* - 35.546 ― (<.666 Ò 0% Ò £5*――――――――――――――――――――――――――――――――――――――――――

<.666 ― (<.666 Ò 0%*

ekst+uojt 9£<<.646

9 £33²1――――――――3.:66

<4 C

<0 D \ct` vcrjcoe` £

Djd ekst 321.666

Uhkund ekst

(34.666 Ò £36* 346.666――――――――51.666 cdv`rs`

@aajejòey vcrjcoe` hkurs

Djd tcm` 34.666

Uhkund tcm`

(0.066 Ò 5* 31.066―――――――

<.066 acvkurcln`

Ct stcodcrd ekst Ò £36

£<0.666 acvkurcln`―――――――――――――――――




<5

Uètjko L

3 (c* Eòtr` 3 Eòtr` < U`rvje` C U`rvje` L U`rvje` E

<.666 5.066 566 066 266

066 Ò 06% 9 066 Ò <6% 9 066 Ò <6% 9 066 Ò 36% 9

<06 366 366 (066* 06―――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――<.<06 5.166 466 6 206

466 Ò 40% 9 466 Ò 40% 9 466 Ò 36% 9

386 386 (466* 46―――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――<.456 5.286 6 46 206

206 Ò 16% 9 206 Ò 46% 9

406 566 (206*―――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――<.886 4.686 6 46 6

46 Ò 06% 9 <6 46 Ò <6% 9 8 46 Ò <6% 9 8 (46* 46 Ò 36% 9 4

―――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――<.:66 4.688 8 6 4

8 Ò 40% 9 4 8 Ò 40% 9 4 (8* 8 Ò 36% 9 6

―――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――<.:64 4.6:< 6 6 4

4 Ò 16% 9 < 4 Ò 46% 9 < (4*

―――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――<.:61 4.6:4 6 6 6―――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――――

Th` tktcn cikuot akr kv`rh`cds jo prkduetjko eòtr` 3 js £<.:61 cod jo prkduetjko eòtr` < js £4.6:4/

(l* Eòtr` 3

Th` ikst cpprkprjct` lcsjs js tk us` icehjo` hkurs cs jt js icehjo` jotòsjv`/

£<.:61――――――――――Kv`rh`cd clskrptjko rct` 95.666 hkurs

9 £6²:1:+icehjo` hkur

< (c* (j*

(jj* Ekotrjlutjko wkund l` `stclnjsh`d ly tcmjob th` djaa`ròe` l`tw`ò th` scn`s r`vòu` njo` cod th` vcrjcln` eksts njo`/

Tktcn r`vòu`

Tktcn eksts

Qcrjcln` eksts

Ajx`d eksts

uojtsLr`cm`vòvknui`

Lr`cm)`vòr`vòu`

Eksts codr`vòu`

£

6




(l* (j*

(jj* Ekotrjlutjko wkund l` `stclnjsh`d ly tcmjob th` djaa`ròe` l`tw`ò prkajt cod ajx`d eksts/

5 (c* An`x`d ludb`t Cetucn r`sunts Qcrjcoe`s

Ucn`s ― uojts :.206 :.206

Vrkduetjko ― uojts 33.666 33.666

£666 £666 £666

Ucn`s prje` <:<²0 9 56 Ò :.206 5<0 5<²0 acvkurcln`

Ekst ka scn`s

Kpòjob stkem 6 6

Vrkduetjko eksts7

Ict`rjcns 00 9 0 Ò 33.666 10 36 cdv`rs`

Nclkur :: 9 : Ò 33.666 366 3 cdv`rsÀjx`d prkduetjko

kv`rh`cds :1 (okt`* 9 8 Ò 3<.666 :0 3 acvkurcln`

―――――――― ――――――――――― ―――――――――――――

<06 <16 36 cdv`rs`

Enksjob stkem <2²0 9 << Ò (33.666 ― :.206* <2²0―――――――― ―――――――――――<<<²0 <5<²0―――――――― ――――――――――― ―――――――――――――

Vrkajt 26 :<²0 <<²0 acvkurcln`―――――――― ――――――――――― ―――――――――――――

Okt`7 Thjs ajbur` eco cnsk l` `stclnjsh`d ly tcmjob th` clskrl`d ajx`d prkduetjko kv`rh`cds ka 8 Ò 33.666 9 £88.666 cod

cddjob th` uod`r clskrl`d cikuot ka £8.666/

(l* Th` scn`s prje` vcrjcoe` wjnn hcv` crjsò du` tk c hjbh`r s`nnjob prje` thco ludb`t`d l`job kltcjo`d/Th` ict`rjcn vcrjcoe` icy hcv` crjsò `jth`r lècus` th` ouil`r ka mb us`d w`r` ikr` thco `xpèt`d. cod+kr th` cikuot

pcjd p`r mb wcs hjbh`r thco `xpèt`d/

<4

Ajx`d eksts

Pojts

6

Lr`cm`vò pkjot

Vrkajt

Vrkajt£

Nkss£




4 (c* @KS 9

@KS 9 9 <.666 uojts

(l* \`vjs`d stkem eksts £Vurehcs` eksts (3<.666 Ò £30* 386.666

Krd`r eksts3<.666

Ò <66 3.<66――――――<.666

Hkndjob eksts<.666

Ò 30 Ò 6²68 3.<66―――――< ――――――――

38<.466

Krjbjocn stkem eksts 385.666

――――――――

Ucvjob 166

――――――――

(e* Djsekuots cr` njm`ny tk joer`cs` th` @KS cs th` hkndjob ekst wjnn l` r`due`d/

Ujoe` th` purehcs` prje` js nkw`r th` tktcn purehcs` ekst wjnn l` r`due`d/

Cs th` krd`r ekst us`s th` @KS tk djvjd` th` tktcn dìcod. thjs ekst wjnn l` r`due`d cs th` @KS hcs joer`cs`d/

Th` hkndjob ekst wjnn ehcob` cs jt us`s lkth th` joer`cs`d @KS cod c r`due`d purehcs` prje`/

0 Dìcod U`nnjob Vrje` Tktcn Icrbjocn Ekst Tktcn Icrbjocn

p`r uojt \`vòu` \`vòu` p`r uojt Ekst Ekst

Pojts £ £ £ £ £ £

9uojts Ò 9uojts Òuojt ekst p`r

s`nnjob uojt

prje`

3.366 48 0<.866 0<.866 << <4.<66 <4.<66

3.<66 41 00.<66 3<.466 <3 <0.<66 33.666

3.566 40 08.066 35.566 <6 <1.666 33.866

3.466 4< 08.866 3.3566 3: <1.166 33.166

I\ ≠ IE ct 3.566 uojts. th`ràkr` prkajts wjnn l` icxjijs`d ct thjs pkjot whjeh js c s`nnjob prje` ka £40/

<0

<E D

E

k

h

< <66 3< 666

3 <

Ò Ò⋀

.

£





Ajocoejcn Joakrictjko akr Icocbìòt Dèìl`r <665 Icrmjob Uehì`

Icrms

Uètjko C

< icrms p`r qu`stjko bjvjob c tktcn ka 06 icrms/

Uètjko L

3 (c* r`cppkrtjkoiòt

3 icrm akr ceh ekrrèt njo` usjob ekrrèt %‚s icx 1

Okt`7 coy i`thkd wjth skuod lcs`s akr cnnkectjko

shkund l` cee`pt`d cod bjvò aunn er`djt/

Ekoenusjko 3

――― 2

(l* r`csko akr usjob lcsjs 3

usjob ekrrèt kv`rh`cd ajbur` arki (c* 3 + <usjob icehjo` hkurs cs c lcsjs 3 + <usjob th` ekrrèt icehjo` hkurs ajbur` 3 + <ekrrèt ecneunctjko 3 +

<――― 5

―――

36

―――

< (c* (j* ekrrètny ncl`nn`d cx`s 3

tktcn r`vòu` njo` 3 + <vcrjcln` ekst njo` 3 + <ajx`d ekst njo` 3 + <tktcn ekst njo` 3 + <lr`cm)`vò pkjot 3

―――

4

(jj* tktcn r`vòu` ― vcrjcln` eksts <

――― 1

(l* (j* ekrrètny ncl`nn`d cx`s 3 + <prkajt njo` 3 + <ajx`d eksts 3 + <lr`cm)`vò pkjot 3 + <

―――

<

(jj* prkajt ― ajx`d eksts <

――― 4

―――

36

―――

<2




Icrms

5 (c* An`x`d ludb`t

Ucn`s uojts 3 + <Vrkduetjko uojts 3 + <Ucn`s r`vòu` 3 + <Ict`rjcn ekst 3 + <Nclkur ekst 3 + <Ajx`d ekst 3 + <

Enksjob stkem 3

Cetucn ajbur`s ― cnn ka thì 3

Qcrjcoe`s

Ucn`s r`vòu` 3 + <Ict`rjcn ekst 3 + <Nclkur ekst 3 + <Ajx`d ekst 3 + <

――― 2

(l* Ucn`s prje` 3

Iòtjkojob ict`rjcns prje` 3

Iòtjkojob ict`rjcns uscb` 3

――― 5

―――

36

―――

4 (c* ekrrètny puttjob jo th` krd`r ekst 3 + <ekrrètny puttjob jo th` cooucn dìcod 3 + <ekrrètny puttjob jo th` hkndjob ekst 3 + <ecneunctjko 3 + <

――)― <

(l* Vurehcs` ekst 3

Krd`r ekst 3

Hkndjob ekst 3Ucvjob 3

――― 4

(e* @aaèt ko @KS 3

@aaèt ko purehcs` eksts 3

@aaèt ko krd`r eksts 3

@aaèt ko hkndjob eksts 3

――― 4

―――

36

―――

0 Ecneunctjko ka tktcn r`vòu` (3 + < p`r ekrrèt òtry* <

Ecneunctjko ka icrbjocn r`vòu` (3 + < p`r ekrrèt òtry* <

Ecneunctjko ka tktcn ekst (3 + < p`r ekrrèt òtry* <

Ecneunctjko ka icrbjocn r`vòu` (3 + < p`r ekrrèt òtry* <

Vrkajt icxjijsjob pkjot <

――― 36

―――

<8





VC\T 3

A\JDCZ 0 D@E@IL@\ <665

SP@UTJKO VCV@\




cosw`r`d


cosw`r`d

Akriunc` Uh``t. Vr`sòt Qcnu` cod Cooujty Tcln`s cr` kopcb`s 35. 34 cod 30 V

c p

` r 3 / <





Vn`cs` us` th` Ecodjdct` \`bjstrctjko Uh``t prkvjd`d tk jodject` ykur ehksò cosw`r tk `ceh iuntjpn` ehkje`

qu`stjko/


3 C ekst js d`serjl`d cs stcyjob th` sci` kv`r c e`rtcjo cetjvjty rcob` cod thò joer`csjob lut rìcjojob stcln` kv`r c

r`vjs`d cetjvjty rcob` jo th` shkrt t`ri/

Rhct typ` ka ekst js thjs;

C C ajx`d ekst

L C vcrjcln` ekst

E C sìj)vcrjcln` ekst

D C st`pp`d ajx`d ekst

< Th` aknnkwjob qucrt`rny cdgustiòts hcv` l`ò ecneunct`d usjob th` iuntjpnjectjv` ikd`n akr tji` s`rj`s cocnysjs7

Sucrt`r 3 Sucrt`r < Sucrt`r 5

6²:0 3²<0 6²26

Rhct wkund l` th` cdgustiòt akr qucrt`r 4 tk twk dèjicn pnce`s;

C 6²85

L 6²:3

E 3²36

D 3²<6

5 C ekipcoy whjeh us`s icrbjocn ekstjob hcs c prkajt ka £52.066 akr c p`rjkd/ Kpòjob stkem wcs 366 uojts cod

enksjob stkem wcs 506 uojts/

Th` ajx`d prkduetjko kv`rh`cd clskrptjko rct` js £4 p`r uojt/

Rhct js th` prkajt uod`r clskrptjko ekstjob;

C £50.266

L £51.066

E £58.066

D £5:.566

4 Th` aknnkwjob ekund r`nct` tk ekotrcet ekstjob7

(j* Rkrm js akr c p`rjkd ka nkob durctjko/

(jj* Vrkbr`ss pcyiòts cr cikuots pcjd akr th` ekotrcet thrkubhkut th` ekurs` ka th` ekotrcet/

(jjj* Crehjtèts‚ e`rtjaject s cr` prkvjd`d tk `stclnjsh th` cikuot ka wkrm e`rtjaj d/


C (j* cod (jj* kony




<




0 C ekipcoy vcnu`s stkems usjob th` w`jbht`d cv`rcb` vcnu` cat`r `ceh purehcs`/ Th` aknnkwjob rè`jpts cod jssu`s

hcv` l`ò icd` wjth r`bcrds tk ict`rjcns akr th` ncst ikoth7

Dct` \è`jpts Jssu`s

Pojts £+uojt Qcnuctjko Pojts

Lrkubht akrwcrd 366 £0 £066

4th 306 £0²06 £8<0

31th 366

<6th 366 £1 £166

<3st 20

Rhct js th` vcnu` ka th` enksjob stkem usjob thjs w`jbht`d cv`rcb` i`thkd;

C £3.63<²06

L £:21²06

E £:1<²06

D £:<0²66

1 Uydo`y wjsh`s tk icm` co jov`stiòt ko c ikothny lcsjs stcrtjob o`xt ikoth akr ajv` y`crs/ Th` pcyiòts jotk th`

auod wkund l` icd` ko th` ajrst dcy ka `ceh ikoth/

Th` jot`r`st rct` wjnn l` 6²0% p`r ikoth/ Uydo`y o``ds c t`rijocn vcnu` ka £2.666/

Rhct shkund l` th` ikothny pcyiòts jotk th` auod tk th` o`cr`st £;

C £20

L £81

E £366

D £332

2 C ekipcoy hcs th` aknnkwjob ludb`t akr th` o`xt ikoth7

Ajojsh`d Vrkduet

Ucn`s 2.666 uojts

Vrkduetjko uojts 2.<66 uojts

Ict`rjcns

Pscb` p`r uojt 5 mb

Kpòjob stkem 466 mb

Enksjob stkem 066 mb

Rhct js th` ict`rjcn purehcs`s ludb`t akr th` ikoth;

C <6.:66 mb

L <3.366 mb

E <3.066 mb

D <3.266 mb

5 ]V/T/K/




4

8 Th` aknnkwjob ekund r`nct` tk kptjecn icrm r`cd`rs7

(j* Up ejcnjst pòs cr cnwcys r`qujr d akr us`/

(jj* Dctc otry js qujem/

(jjj* Ekiput`rs ecrry kut ikst ka th` wkrm/

Rhjeh ka th` clkv` wkund l` ekosjd`r`d tk l` cdvcotcb`s ka usjob kptjecn icrm r`cd`rs;

C (j* cod (jj* kony




: Rhjeh ka th` aknnkwjob wkund l` l`st d`serjl`d cs c shkrt t ri tcetjecn pnco;

C \`vj`wjob ekst vcrjcoe`s cod jov`stjbct` cs cpprkprjct`

L Ekipcrjob cetucn icrm`t shcr` tk ludb`t

E Nkw`rjob th` s`nnjob prje` ly 30%

D Ikojtkrjob cetucn scn`s tk ludb`t

36 C ekipcoy joeurs th` aknnkwjob eksts ct vcrjkus cetjvjty n`v`ns7

Tktcn ekst Cetjvjty n`v`n

£ Pojts

<06.666 0.666

53<.066 2.066

466.666 36.666

Psjob th` hjbh)nkw i`thkd whct js th` vcrjcln` ekst p`r uojt;

C £<0

L £56

E £50

D £46

33 Co jov`stiòt bjv`s th` aknnkwjob r`sunts7

O`t pr`sòt vcnu` Djsekuot rct`

£666

585 36%

(<41* 30%

Rhct js th` `stjict`d jot`rocn rct` ka r`turo tk th` o`cr`st whkn` p`reòtcb`;

C 3<%L 35%

E 34%

D 32%




3< C ekipcoy us`s prke`ss ekstjob tk `stclnjsh th` ekst p`r uojt ka jts kutput/

Th` aknnkwjob joakrictjko wcs cvcjncln` akr th` ncst ikoth7

Joput uojts 36.666

Kutput uojts :.806

Kpòjob stkem 566 uojts. 366% ekipn`t` akr ict`rjcns cod 26%

ekipn`t` akr ekov`rsjko eksts

Enksjob stkem 406 uojts. 366% ekipn`t` akr ict`rjcns cod 56%

ekipn`t` akr ekov`rsjko eksts

Th` ekipcoy us`s th` w`jbht`d cv`rcb` i`thkd ka vcnujob stkem/

Rhct w`r` th` `qujvcnòt uojts akr ekov`rsjko eksts;

C :.060 uojts

L :.230 uojts

E :.220 uojts

D :.:80 uojts

35 Rhjeh ka th` aknnkwjob js ekrr et wjth r`bcrd tk `xpèt`d vcnu`s;

C @xpèt`d vcnu`s prkvjd` c w`jbht`d cv`rcb` ka cotjejpct`d kuteki`s

L Th` `xpèt`d vcnu` wjnn cnwcys `qucn ko` ka th` pkssjln` kuteki`s

E @xpèt`d vcnu`s wjnn shkw wh`th`r th` dèjsjko icm`r js rjsm cv`rs`. rjsm s``mjob kr rjsm oùtrcn

D Th` `xpèt`d vcnu` wjnn o`v`r `qucn ko` ka th` pkssjln` kuteki`s

0 ]V/T/K/




34 Th` aknnkwjob brcph hcs l`ò `stclnjsh`d akr c bjvò s`t ka ekostrcjots7

Th` klgètjv` auoetjko (KA* akr th` ekipcoy hcs cnsk l`ò pnktt`d ko th` brcph cod th` a`csjln` r`bjko js lkuod`d

ly th` cr`c CLED/

Ct whjeh pkjot ko th` brcph wjnn prkajts l` icxjijs`d;

C

L

E

D

30 Th` aknnkwjob joakrictjko hcs l`ò kltcjo`d akr scn`s ka twk prkduets akr c thr`` y`cr p`rjkd7

Vrje` Sucotjty

Vrkduet C Vrkduet L Vrkduet C Vrkduet L

<666 (lcs` y`cr* 366 306 5 4

<663 3<0 346 < 5

<66< 356 350 < 4

Rhct js th` Vccseh` qucotjty jod`x akr <66<;

C 6²81

L 6²8:

E 3²3:

D 3²<6

1

566

<66

366

366 <66 5666

y

x

KA

C

LE

D






<6 Co jov`stiòt hcs th` aknnkwjob ecsh joankws cod ecsh kutankws7

Tji` Ecsh ankw p`r cooui

£666

6 (<6.666*

3)4 35.666

0)8 32.666

36 (36.666*

Rhct js th` o`t pr`sòt vcnu` ka th` jov`stiòt ct c djsekuot rct` ka 8%;

C (£<.431*

L £2.641

E £1.:83

D £<.503

<3 Rhjeh ka th` aknnkwjob js ekrrèt;

C Rhò ekosjd`rjob njijtjob acetkrs th` prkduets shkund cnwcys l` rcom`d ceekrdjob tk ekotrjlutjko p`r uojt sknd

L Ja th`r` js kony ko` secre` r`skure` njo`cr prkbrciijob shkund l` us`d

E Jo njo`cr prkbrciijob th` pkjot aurth`st arki th` krjbjo wjnn cnwcys l` th` pkjot ka prkajt icxjijsctjko

D Th` snkp` ka th` klgètjv` auoetjko d`pòds ko th` ekotrjlutjkos ka th` prkduets

<< C ekipcoy hcs kv`r clskrl`d ajx`d prkduetjko kv`rh`cds akr th` p`rjkd ly £1.666/ Th` ajx`d prkduetjko kv`rh`cd

clskrptjko rct` wcs £8 p`r uojt cod js lcs`d ko th` okricn n`v`n ka cetjvjty ka 0.666 uojts/ Cetucn prkduetjko wcs

4.066 uojts/

Rhct wcs th` cetucn ajx`d prkduetjko kv`rh`cds joeurr`d akr th` p`rjkd;

C £56.666

L £51.666

E £46.666

D £4<.666

<5 C ekipcoy us`s prke`ss ekstjob tk vcnu` jts kutput/ Th` aknnkwjob wcs rèkrd`d akr th` p`rjkd7

Joput ict`rjcns <.666 uojts ct £4²06 p`r uojt

Ekov`rsjko eksts £35.546

Okricn nkss 0% ka joput vcnu`d ct £5 p`r uojt

Cetucn nkss 306 uojts

Th`r` w`r` ok kpòjob kr enksjob stkems/

Rhct wcs th` vcnuctjko ka ko` uojt ka kutput tk ko` dèjicn pnce`;

C £33²8

L £33²1

E £33²<

D £33²6

8




<4 Rhjeh ka th` aknnkwjob cr` ekrrèt wjth r`bcrd tk r`br`ssjko cocnysjs;

(j* Jo r`br`ssjko cocnysjs th` o stcods akr th` ouil`r ka pcjrs ka dctc/

(jj* ∓ x< js okt th` sci` ecneunctjko cs (∓ x*<

(jjj* ∓ xy js ecneunct`d ly iuntjpnyjob th` tktcn vcnu` ka x cod th` tktcn vcnu` ka y

C (j* cod (jj* kony




<0 Th` aknnkwjob joakrictjko r`nct`s tk nclkur eksts akr th` pcst ikoth7

Ludb`t Nclkur rct` £36 p`r hkur

Vrkduetjko tji` 30.666 hkurs

Tji` p`r uojt 5 hkurs

Vrkduetjko uojts 0.666 uojts

Cetucn Rcb`s pcjd £321.666

Vrkduetjko 0.066 uojts

Tktcn hkurs wkrm`d 34.666 hkurs

Th`r` wcs ok jdn` tji`/

Rhct w`r` th` nclkur rct` cod àajejòey vcrjcoe`s;

\ct` vcrjcoe` @aajejòey vcrjcoe`

C £<1.666 cdv`rs` £<0.666 acvkurcln`

L £<1.666 cdv`rs` £36.666 acvkurcln`

E £51.666 cdv`rs` 3£<.066 acvkurcln`

D £51.666 cdv`rs` £<0.666 acvkurcln`

(06 icrms*

: ]V/T/K/





3 C lusjo`ss kp`rct`s wjth twk prkduetjko eòtr`s cod thr`` s`rvje` eòtr`s/ Eksts hcv` l`ò cnnkect`d cod cppkrtjko`d

tk th`s` eòtr`s cs aknnkws7

Joakrictjko r`bcrdjob hkw th` s`rvje` eòtr`s wkrm akr `ceh kth`r cod akr th` prkduetjko eòtr`s js bjvò cs7

Joakrictjko ekoe`rojob prkduetjko r`qujrìòts jo th` twk prkduetjko eòtr`s js cs aknnkws7

Eòtr` 3 Eòtr` <

Pojts prkdue`d 3.066 uojts <.666 uojts

Icehjo` hkurs 5.666 hkurs 4.066 hkurs

Nclkur hkurs <.666 hkurs 1.666 hkurs

\`qujr`d7

(c* Psjob th` rèjprkecn i`thkd ecneunct` th` tktcn kv`rh`cds jo prkduetjko eòtr`s 3 cod < cat`r

r`cppkrtjkoiòt ka th` s`rvje` eòtr` eksts/ (2 icrms*

(l* Psjob th` ikst cpprkprjct` lcsjs `stclnjsh th` kv rh`cd clskrptjko rct` akr prkduetjko eòtr` 3/ Lrjàny

`xpncjo th` r`csko akr ykur ehksò clskrptjko lcsjs/ (5 icrms*

(36 icrms*

36

Vrkduetjko Eòtr`s U`rvje` Eòtr`s

3 < C L E

£<.666 £5.066 £566 £066 £266

Rkrm dko` akr7

Vrkduetjko Eòtr`s U`rvje` Eòtr`s

3 < C L E

Ly C 40% 40% ― 36% ―

Ly L 06% <6% <6% ― 36%

Ly E 16% 46% ― ― ―




< Lr`cm)`vò ehcrts cod prkajt)vknui` ehcrts cr` ekiikony csskejct`d wjth ekst)vknui`)prkajt cocnysjs (lr`cm)`vò

cocnysjs*/

\`qujr`d7

(c* (j* Um`teh c lr`cm) vò ehcrt cod jodject` wh`r` th` lr cm) vò pkjot wkund l` akr c sjobn` prkduet ajri/

En`crny ncl`n th` cx`s cod jodject` th` aknnkwjob njo`s7

― tktcn r`vòu`=

― vcrjcln` ekst=

― ajx`d eksts= cod

― tktcn ekst/

(jj* Hkw wkund ekotrjlutjko l` `stclnjsh`d arki ykur ehcrt jo (c*(j*; (1 icrms*

(l* (j* Um`teh c prkajt)vknui` ehcrt cod jodject` wh`r` th` lr`cm) vò pkjot wkund l` akr c sjobn` prkduet ajri/

En`crny ncl`n th` cx`s cod jodject` th` prkajt njo` cod ajx`d eksts/

(jj* Hkw wkund ekotrjlutjko l` `stclnjsh`d arki ykur ehcrt jo (l*(j*; (4 icrms*

]Okt`7 ok spèjaje ouil`rs cr` r`qujr`d/Y

(36 icrms*

5 C ekipcoy hcs kltcjo`d th` aknnkwjob joakrictjko r`bcrdjob eksts cod r`vòu` akr th` pcst ajocoejcn y`cr7

Krjbjocn ludb`t7

Ucn`s 36.666 uojts

Vrkduetjko 3<.666 uojts

Utcodcrd ekst p`r uojt7

£

Djrèt ict`rjcns 0Djrèt nclkur :

Ajx`d prkduetjko kv`rh`cds 8

―――

<<

―――

U`nnjob prje` 56

Cetucn r`sunts7

Ucn`s :.206 uojts

\`vòu` £5<0.666

Vrkduetjko 33.666 uojts

Ict`rjcn ekst £10.666Nclkur ekst £366.666

Ajx`d prkduetjko kv`rh`cds £:0.666

Th`r` w`r` ok kpòjob stkems/

\`qujr`d7

(c* Vrkdue` c an x`d ludb`t stctìòt shkwjob th` an x`d ludb`t cod cetucn r`sunts/ Ecneunct` th` vcrjcoe`s

l`tw`ò th` cetucn cod an`x`d ajbur`s akr th` aknnkwjob7

― scn`s=

― ict`rjcns=

― nclkur= cod

― ajx`d prkduetjko kv rh`cd/ (2 icrms*(l* @xpncjo lrj any hkw th` scn`s cod ict`rjcns vcrjcoe`s ecneunct`d jo (c* icy hcv` crjsò/ (5 icrms*

(36 icrms*

33 ]V/T/K/




4 C lusjo`ss eurròtny krd`rs 3.666 uojts ka prkduet X ct c tji`/ Jt hcs dèjd`d thct jt icy l` l`tt`r tk us` th` @ekokije

Krd`r Sucotjty i`thkd tk `stclnjsh co kptjicn r`krd`r qucotjty/

Joakrictjko r`bcrdjob stkems js bjvò l`nkw7

Vurehcs` prje` £30+uojt

Ajx`d ekst p`r krd`r £<66

Hkndjob ekst 8% ka th` purehcs` prje` p`r cooui

Cooucn dìcod 3<.666 uojts

Eurròt cooucn tktcn stkem eksts cr` £385.666. l`job th` tktcn ka th` purehcsjob. krd`rjob cod hkndjob eksts ka

prkduet X/

\`qujr`d7

(c* Ecneunct` th` @ekokije Krd`r Sucotjty/ (< icrms*

(l* Psjob ykur cosw`r tk (c* clkv` ecneunct` th` r`vjs`d cooucn tktcn stkem eksts akr prkduet X cod sk stclnjsh

th` djaa`ròe` ekipcr`d tk th` eurròt krd`rjob pknjey/ (4 icrms*

(e* Njst wcys jo whjeh djsekuots ijbht caaèt thjs @ekokije Krd`r Sucotjty ecneunctjko cod suls`quòt stkem

eksts/ (4 icrms*

(36 icrms*

0 C ekipcoy icouacetur`s c sjobn` prkduet. prkduet Z/ Jt hcs dkeuiòt`d n`v`ns ka dìcod ct e`rtcjo s`nnjob prje`s

akr thjs prkduet cs aknnkws7

\`qujr`d7

Psjob c tcluncr cpprkceh ecneunct` th` icrbjocn r`vòu`s cod icrbjocn eksts akr prkduet Z ct th` djaa`ròt n`v`ns

ka dìcod. cod sk d`t`rijo` th` s`nnjob prje` ct whjeh th` ekipcoy prkajts cr` icxjijs`d/

(36 icrms*

3<

Dìcod U`nnjob prje` p`r Ekst p`r uojt

uojt

Pojts £ £

3.366 48 <4

3.<66 41 <3

3.566 40 <6

3.466 4< 3:






34



"NQA\XSR PDRH P

5HPN\BQ

S















S















Vr`sòt Qcnu` Tcln`




30

5PHQHSR ZDKXH \J DS DSSXNR^ \J NH7MHPH P BNQA\XSR PDRH

S SXV@HP \J UHPN\BQ

"NQA\XSR PDRH P

5HPN\BQ

S
















S















¼ P ¼S

µµµµ¼¼P

Cooujty Tcln`





Cosw`rs









3< C £

Cetucn kv`rh`cd 368.820

Clskrl`d kv`rh`cd (56.666 ò 5²06* 360.666―――――――)

Pod`r clskrptjko 335.820――――――――

35 L Ucn`s > prkduetjko ly <86 uojts

Icrbjocn ekstjob prkajt wkund l` nkw`r ly <86 x (48.666 ò 3<.666* 9 £3.3<6

34 E30 L Cdv`rs` prje` vcrjcoe` (6²64 x <²06 x 3<.666* 9 £3.<66

31 E £

3<.666 njtr`s ct £<²06 p`r njtr` 56.666

Cdd Acvkurcln` uscb` vcrjcoe` 33.830―――――――)

Utcodcrd ekst ka cetucn prkduetjko 53.830―――――――)

Cetucn prkduetjko £53.830 ò (36²0 x <²06* 3.<3< uojts―――――――)

32 E N`t x 9 ludb`t`d `xpòdjtur`

3²3x ― x 9 351.666

3/3x ― x 9 516.666

3²3 x 9 5:1.666 9 cetucn `xpòdjtur` (£*

38 E £

Cetucn scn`s ct stcodcrd s`nnjob prje` 33<.066

(:.666 x £3<²06*

Cetucn scn`s ct cetucn s`nnjob prje` 332.666―――――――)

Ucn`s prje` vcrjcoe` 4.066 acvkurcln`―――――――)

3: L

<6 E

33 x 35.412 ― (446 x 556*l 9 ―――――――――――――――――――――――― 9 6²1:32

(33 x 32.:81* ― (446*<

c 9 (556 ò 33* ― 6²1:32 (446 ò 33* 9 <²55

<3 E £

Ucncry eksts (04 x 46* - (336 x <0* 4.:36

Kv`rh`cd ekst (314 x <6* 5.<86―――――――)

Tktcn ekst 8.3:6

Icrm)up (46% ko tktcn ekst* 5.<21―――――――)

Ajocn a`` 33.411―――――――)

<< C Gkjot eksts cppkrtjko`d tk prkduet H7 £

(<<8 ò 146* x 584.666 351.866

Aurth`r prke`ssjob eksts 30:.166―――――――)

Tktcn ekst ka H prkduetjko (<<8.666 uojts* <:1.466

―――――――)Enksjob stkem7 <8.666 x (<:1.466 ò <<8.666* 9 £51.466

<5 C EVP arki xjstjob lusjo`ss (5²26 ― <²06* £3²<6

O`w lusjo`ss EVP (<²:0 ― </06* £6²40

£

Tktcn ekotrjlutjko arki o`w lusjo`ss (1.666 x 6²40* <.266

N`ss Nkst ekotrjlutjko arki `xjstjob lusjo`ss

< x (1.666 ò 30* x 3²<6 (:16*――――――)

Kv`rcnn joer`cs` jo ekotrjlutjko cod prkajt 3.246――――――)

<4 L N I O V

Cddjtjkocn ekst ka luyjob jo ko` uojt (£* 3< 30 <4 56

Icehjo` hkurs p`r uojt 35 30 34 31

Cddjtjkocn ekst ka luyjob jo p`r icehjo` hkur (£* 34 35 31 30

\comjob akr luyjob jo <od 3st 4th 5rd

Luy jo ekipkoòt I/

<0 D

38




Uètjko L

3 (c* Ekst p`r `qujvcnòt uojt (@P* ecneunctjkos akr Vrke`ss J7

Ict`rjcns Ekov`rsjko

@P @P

Ekipn`tjko ka kpòjob wkrm jo prkbr`ss ― 3<6

Utcrt`d cod ajojsh`d uojts ncst ikoth 3.166 3.166

Enksjob wkrm jo prkbr`ss 566 306

―――――― ――――――Rkrm dko` ncst ikoth 3.:66 3.826

―――――― ――――――

£355.666 £:5.066Ekst p`r @P ――――――――― ――――――――

3.:66 3.826

9 £26 9 £06

(j* Qcnu` ka enksjob wkrm jo prkbr`ss 9

(566 x 26* - (306 x 06* 9 £<8.066

(jj* Qcnu` ka trcosa`r ka 3.866 uojts tk Vrke`ss JJ 9

3.166 x (26 - 06* - (3<6 x 06* - 31.066 9 £<34.066

(l* Vrke`ss JJ Ceekuot

Pojts £ Pojts £

Trcosa`r arki Vrke`ss J 3.866 <34.066 Okricn nkss 3<1 ―

Ekov`rsjko eksts 28.406 Clokricn nkss <4 4.<66

Ajojsh`d prkduetjko 3.106 <88.206―――――― ―――――――― ―――――― ――――――――3.866 <:<.:06 3.866 <:<.:06

―――――― ―――――――― ―――――― ――――――――

Rkrmjobs

<34.066 - 28.406Ekst p`r uojt 9 ―――――――――――――――――――― 9 £320

(6²:5 x 3.866*

Qcnuctjkos7

Clokricn nkss 9 <4 x 320 9 £4.<66

Ajojsh`d prkduetjko 9 3.106 x 320 9 £<88.206

(e* ― Jo gkl ekstjob `ceh gkl js ekst`d s`pcrct`ny wh`r`cs jo prke`ss ekstjob jt js th` prke`ss jts`na whjeh js ekst`d/ Th` tktcn

ekst ka th` prke`ss js thò cv`rcb`d kv`r cnn th` uojts ka prkduetjko/

― Jo gkl ekstjob prkduetjko js tk eustki`r spèjajectjko cod th`ràkr` `ceh gkl js njm`ny tk l` djaa`ròt/ Jo prke`ss ekstjob

cnn uojts cr` jdòtjecn jo coy ko` prke`ss/

< (c*

Tktcn

vcrjcoe`

Djrèt ict`rjcn £ £

Cetucn qucotjty ct cetucn prje` 432.:66

<.366 AUtcodcrd qucotjty akr cetucn prkduetjko ct stcodcrd prje` 4<6.666

Djrèt nclkur

Cetucn hkurs ct cetucn rct` :4:.1<6

4.1<6 C

Utcodcrd hkurs akr cetucn prkduetjko ct stcodcrd rct` :40.666

Qcrjcln` prkduetjko kv`rh`cds

Cetucn `xpòdjtur` 010.246

3.<16 A

Utcodcrd ekst ka cetucn prkduetjko 012.666

3:











<5


Ajocoejcn Joakrictjko akr Icocbìòt Guo` <664 Icrmjob Uehì`

Icrms

Uètjko C

@ceh ka th` <0 qu`stjkos jo thjs sètjko js wkrth < icrms 06

Uètjko L

3 (c* @qujvcnòt uojts ka wkrm dko` 3Ekst p`r `qujvcnòt uojt 3

Qcnu` ka wkrm jo prkbr`ss 3

Qcnu` ka trcosa`r 3

――― 4

(l* Trcosa`r jo arki Vrke`ss J 3 + <

Ekov`rsjko eksts 3 + <

Okricn nkss 3

Clokricn nkss 3

Ajojsh`d prkduetjko 3

――― 4

(e* Twk djaa`ròe`s ― 3 icrm akr `ceh <

―――

36

―――

< (c* Thr`` tktcn vcrjcoe`s ― 3 icrm akr `ceh 5

(l* \ct` cod àajejòey vcrjcoe`s ― 33 + < icrms akr `ceh 5

(e* Akur ecus`s (twk akr `ceh vcrjcoe` jo (l** ― 3 icrm akr `ceh 4

――― 36

―――

5 (c* U`nnjob prje` 3

R``mny scn`s <

――― 5

(l* Pojts akr `ceh strct`by 3U`nnjob prje` akr `ceh strct`by 3

Ekotrjlutjko akr `ceh strct`by 3

\èkiiòdctjko (l`st strct`by* 3

――― 4

(e* Ijx`d kr sìj)vcrjcln` eksts 3

@xcipn` 3

I`thkds 3

――― 5

―――

36

―――

4 (c* Ict`rjcn M <

Ict`rjcn N <

Umjnn`d nclkur7 ― ekst 3

Umjnn`d nclkur7 ― kppkrtuojty ekst <

――― 2

(l* @xpncoctjko ka r`n`vcot ekst ekoe`pt 3

Qcrjcln` kv`rh`cd eksts 3

Ajx`d kv`rh`cd eksts 3

――― 5

―――

36

―――




<4

Icrms

0 (c* \`cppkrtjkoiòt ka bò`rcn s`rvje` eòtr` eksts 33 + <

Krjbjocn ekst ka ajojshjob sètjko 3 + <

Tktcn djrèt nclkur hkurs jo ajojshjob sètjko <

Djrèt nclkur hkur rct` 3

――― 0

(l* Vrji` ekst 3

Kv`rh`cd eksts (< x 3 + < icrm* 3

――― <(e* Vrkduetjko ? scn`s+joer`csjob stkems 3

Icrbjocn ekstjob prkajt nkw`r thco clskrptjko ekstjob prkajt 3

@xpncoctjko 3

――― 5

―――

36

―――







Vn`cs` us` th` ecodjdct` r`bjstrctjko sh``t prkvjd`d tk jodject` ykur ehksò cosw`r tk `ceh iuntjpn` ehkje` qu`stjko/


3 Th` aknnkwjob djcbrci r`pr`sòts th` l`hcvjkur ka ko` `nìòt ka ekst7

Rhjeh KO@ ka th` aknnkwjob stctìòts js ekosjstòt wjth th` clkv` djcbrci;

C Cooucn acetkry pkw`r ekst wh`r` th` `nètrjejty suppnj`r s`ts c tcrjaa lcs`d ko c ajx`d ehcrb` pnus c ekostcot uojt

ekst akr ekosuiptjko lut sulgèt tk c icxjiui cooucn ehcrb`/

L R``mny tktcn nclkur ekst whò th`r` js c ajx`d wcb` akr c stcodcrd 46 hkur w``m lut kv`rtji` js pcjd ct c

prìjui rct`/

E Tktcn djrèt ict`rjcn ekst akr c p`rjkd ja th` suppnj`r ehcrb`s c nkw`r uojt ekst ko cnn uojts koe` c e`rtcjo qucotjty

hcs l`ò purehcs`d jo thct p`rjkd/

D Tktcn djrèt ict`rjcn ekst akr c p`rjkd wh`r` th` suppnj`r ehcrb`s c ekostcot cikuot p`r uojt akr cnn uojts suppnj`d

up tk c icxjiui ehcrb` akr th` p`rjkd/

< Th` aknnkwjob r`pr`sòts c prkajt+vknui` brcph akr co krbcojsctjko7

Ct th` spèjaje n`v`ns ka cetjvjty jodject`d. whct dk th` njo`s d`pjet`d cs ‘T‚ cod ‘Q‚ r`pr`sòt;

Njo` ‘T‚ Njo` ‘Q‚

C Nkss Vrkajt

L Nkss Ekotrjlutjko

E Tktcn ajx`d eksts Vrkajt

D Tktcn ajx`d eksts Ekotrjlutjko

<

£

Tktcnekst

6 Qknui` ka cetjvjty

Q

T

£

6 Pojts




5 Co krbcojsctjko icouacetur`s cod s`nns c sjobn` prkduet/ Ct th` ludb`t`d n`v`n ka kutput ka <.466 uojts p`r w``m. th`

uojt ekst cod s`nnjob prje` struetur` js cs aknnkws7

£ p`r uojt £ p`r uojt

U`nnjob prje` 16

N`ss ― vcrjcln` prkduetjko ekst 30

N`ss ― kth`r vcrjcln` ekst 30

N`ss ― ajx`d ekst 56

―――(06*―――

Vrkajt 36―――

Rhct js th` lr`cm`vò pkjot (jo uojts p`r w``m*;

C 3.<66

L 3.166

E 3.866

D <.466

4 C ekipcoy icouacetur`s ko` prkduet whjeh jt s`nns akr £46 p`r uojt/ Th` prkduet hcs c ekotrjlutjko tk scn`s rctjk ka

46%/ Ikothny tktcn ajx`d eksts cr` £16.666/ Ct th` pncoo`d n`v`n ka cetjvjty akr o`xt ikoth. th` ekipcoy hcs c

icrbjo ka sca`ty ka £14.666 `xpr`ss`d jo t`ris ka scn`s vcnu`/

Rhct js th` pncoo`d cetjvjty n`v`n (jo uojts* akr o`xt ikoth;

C 5.366

L 4.366

E 0.506

D 2.206

0 C ekipcoy icouacetur`s cod s`nns twk prkduets (X cod Z* lkth ka whjeh utjnjs` th` sci` smjnn`d nclkur/ Akr th`

ekijob p`rjkd. th` suppny ka smjnn`d nclkur js njijt`d tk <.666 hkurs/ Dctc r`nctjob tk `ceh prkduet cr` cs aknnkws7

Vrkduet X Z

U`nnjob prje` p`r uojt £<6 £46

Qcrjcln` ekst p`r uojt £3< £56

Umjnn`d nclkur hkurs p`r uojt < 4

Icxjiui dìcod (uojts* p`r p`rjkd 866 466

Jo krd`r tk icxjijs` prkajt jo th` ekijob p`rjkd. hkw icoy uojts ka `ceh prkduet shkund th` ekipcoy

icouacetur` cod s`nn;

C <66 uojts ka X cod 466 uojts ka Z

L 466 uojts ka X cod 566 uojts ka Z

E 166 uojts ka X cod <66 uojts ka Z

D 866 uojts ka X cod 366 uojts ka Z

5 ]V/T/K/




4

1 Co krbcojsctjko icouacetur`s c sjobn` prkduet/ Th` tktcn ekst ka icmjob 4.666 uojts js £<6.666 cod th` tktcn ekst

ka icmjob <6.666 uojts js £46.666/ Rjthjo thjs rcob` ka cetjvjty th` tktcn ajx`d eksts rìcjo uoehcob`d/

Rhct js th` vcrjcln` ekst p`r uojt ka th` prkduet;

C £6²86

L £3²<6

E £3²<0

D £<²66

2 Jo c shkrt)t`ri dèjsjko)icmjob ekot`xt. whjeh KO@ ka th` aknnkwjob wkund l` c r n`vcot ekst;

C Upèjaje d`v`nkpiòt eksts cnr`cdy joeurr`d/

L Th` ekst ka spèjcn ict`rjcn whjeh wjnn l` purehcs`d/

E D`prèjctjko ko `xjstjob ajx`d css`ts/

D Th` krjbjocn ekst ka rcw ict`rjcns eurròtny jo stkem whjeh wjnn l` us`d ko th` prkgèt/

8 Th` stkem rèkrds akr ko` spèjaje stkr`s jtì akr ncst ikoth shkw th` aknnkwjob joakrictjko7


uojts uojts

34th 306

35th 166

30th <66

<<od <06

Th` stkem ct th` l`bjoojob ka ncst ikoth ekosjst`d ka <66 uojts vcnu`d ct £0.<66/

Th` rè`jpts ncst ikoth ekst £5<²06 p`r uojt/

Psjob th` AJAK i`thkd ka vcnuctjko. whct wcs th` tktcn ekst ka ncst ikoth‚s jssu`s;

C £38.<66

L £38.566

E £38.0<0

D £3:.066

: Th` dìcod akr c prkduet js 3<.066 uojts akr c thr`` ikoth p`rjkd/ @ceh uojt ka prkduet hcs c purehcs` prje` ka

£30 cod krd`rjob eksts cr` £<6 p`r krd`r pnce`d/

Th` cooucn hkndjob ekst ka ko` uojt ka prkduet js 36% ka jts purehcs` prje`/

Rhct js th` @ekokije Krd`r Sucotjty (tk th` o`cr`st uojt*;

C 3.022

L 3.831

E 3.811

D 3.300




36 C ekipcoy d`t`rijo`s jts krd`r qucotjty akr c rcw ict`rjcn ly usjob th` @ekokije Krd`r Sucotjty (@KS* ikd`n/



@KS Tktcn cooucn hkndjob ekst

C Hjbh`r Nkw`r

L Hjbh`r Hjbh`r

E Nkw`r Hjbh`r

D Nkw`r Nkw`r

33 C ekipcoy icouacetur`s twk prkduets. X cod Z. jo c acetkry djvjd`d jotk twk prkduetjko ekst eòtr`s. Vrjicry cod

Ajojshjob/ Th` aknnkwjob ludb`t`d dctc cr` cvcjncln`7

Ekst eòtr` Vrjicry Ajojshjob

Cnnkect`d cod cppkrtjko`d ajx`d

kv`rh`cd eksts £:1.666 £8<.066

Djrèt nclkur ijout`s p`r uojt7― prkduet X 51 <0

― prkduet Z 48 50

Ludb`t`d prkduetjko js 1.666 uojts ka prkduet X cod 2.066 uojts ka prkduet Z/

Ajx`d kv`rh`cd eksts cr` tk l` clskrl`d ko c djrèt nclkur hkur lcsjs/

Rhct js th` ludb`t`d ajx`d kv`rh`cd ekst p`r uojt akr prkduet Z;

C £33

L £3<

E £34

D £30

3< C ekipcoy us`s co kv`rh`cd clskrptjko rct` ka £5²06 p`r icehjo` hkur. lcs`d ko 5<.666 ludb`t`d icehjo` hkurs

akr th` p`rjkd/ Durjob th` sci` p`rjkd th` cetucn tktcn kv`rh`cd `xpòdjtur` cikuot`d tk £368.820 cod 56.666

icehjo` hkurs w`r` rèkrd`d ko cetucn prkduetjko/

Ly hkw iueh wcs th` tktcn kv`rh`cd uod`r kr kv`r clskrl`d akr th` p`rjkd;

C Pod`r clskrl`d ly £5.820

L Pod`r clskrl`d ly £2.666

E Kv`r clskrl`d ly £5.820

D Kv`r clskrl`d ly £2.666

35 C ekipcoy icouacetur`s cod s`nns c sjobn` prkduet/ Akr thjs ikoth th` ludb`t`d ajx`d prkduetjko kv`rh`cds cr`

£48.666. ludb`t`d prkduetjko js 3<.666 uojts cod ludb`t`d scn`s cr` 33.2<6 uojts/

Th` ekipcoy eurròtny us`s clskrptjko ekstjob/

Ja th` ekipcoy us`d icrbjocn ekstjob prjoejpn`s jost`cd ka clskrptjko ekstjob akr thjs ikoth. whct wkund l` th`

àaèt ko th` ludb`t`d prkajt;

C £3.3<6 hjbh`r

L £3.3<6 nkw`r

E £5.:<6 hjbh`r

D £5.:<6 nkw`r

0 ]V/T/K/




34 Akr whjeh ka th` aknnkwjob js c prkajt eòtr` icocb`r okricnny r`spkosjln`;

C Eksts kony

L \`vòu`s kony

E Eksts cod r`vòu`s

D Eksts. r`vòu`s cod jov`stiòt/


Th` stcodcrd djrèt ict`rjcn ekst p`r uojt akr c prkduet js ecneunct`d cs aknnkws7

36²0 njtr`s ct £<²06 p`r njtr`

Ncst ikoth th` cetucn prje` pcjd akr 3<.666 njtr`s ka ict`rjcn us`d wcs 4% clkv` stcodcrd cod th` djrèt ict`rjcn uscb`

vcrjcoe` wcs £3.830 acvkurcln`/ Ok stkems ka ict`rjcn cr` h`nd/

30 Rhct wcs th` cdv`rs` djrèt ict rjcn prje` vcrjcoe` akr ncst ikoth;

C £3.666

L £3.<66

E £3.<3<

D £3.<16

31 Rhct wcs th` cetucn prkduetjko ncst ikoth (jo uojts*;

C 3.624

L 3.33:

E 3.<3<

D 3.<08

32 C ekipcoy kp`rct`s c stcodcrd icrbjocn ekstjob systì/ Ncst ikoth jts cetucn ajx`d kv`rh`cd `xpòdjtur` wcs 36%

clkv` ludb`t r`suntjob jo c ajx`d kv`rh`cd `xpòdjtur` vcrjcoe` ka £51.666/

Rhct wcs th` cetucn `xpòdjtur` ko ajx`d kv`rh`cds ncst ikoth;

C £5<4.666

L £516.666E £5:1.666

D £466.666

38 Ncst ikoth c ekipcoy ludb`t`d tk s`nn 8.666 uojts ct c prje` ka £3<²06 p`r uojt/

Cetucn scn`s ncst ikoth w`r` :.666 uojts bjvjob c tktcn scn`s r`vòu` ka £332.666/

Rhct wcs th` scn`s prje` vcrjcoe` akr ncst ikoth;

C £4.666 acvkurcln`

L £4.666 cdv`rsÈ £4.066 acvkurcln`

D £4.066 cdv`rs`

1




3: Rhjeh d`pcrtiòt wkund okricnny l` r`spkosjln` akr ekipn`tjob c stcodcrd purehcs` r`qujsjtjko akr bkkds jo c

s`rvje` krbcojsctjko;

C Th` luyjob (purehcsjob* d`pcrtiòt

L Th` d`pcrtiòt thct r`qujr`s th` bkkds

E Th` bkkds jowcrds d`pcrtiòt

D Th` ceekuotjob d`pcrtiòt stcaa/

<6 \`br`ssjko cocnysjs js l`job us`d tk ajod th` njo` ka l`st ajt (y 9 c - lx* arki `n`vò pcjrs ka dctc/ Th` ecneunctjkos

hcv` prkdue`d th` aknnkwjob joakrictjko7

∓x 9 446. ∓y 9 556. ∓x< 9 32.:81. ∓y< 9 36.511 cod ∓xy 9 35.412

Rhct js th` vcnu` ka ‘c‚ jo th` `quctjko akr th` njo` ka l`st ajt (tk < dèjicn pnce`s*;

C 6²15

L 6²1:

E <²55

D 0²55

<3 Th` aknnkwjob joakrictjko r`nct`s tk c icocbìòt ekosuntcoey krbcojsctjko7

Ucncry ekst p`r hkur akr sòjkr ekosuntcots £46

Ucncry ekst p`r hkur akr guojkr ekosuntcots £<0

Kv`rh`cd clskrptjko rct` p`r hkur cppnj`d tk cnn hkurs £<6

Th` krbcojsctjko cdds 46% tk tktcn ekst tk crrjv` ct th` ajocn a`` tk l` ehcrb`d tk c enjòt/

Cssjboiòt ouil`r 28: tkkm 04 hkurs ka c sòjkr ekosuntcot‚s tji` cod 336 hkurs ka guojkr ekosuntcots‚ tji`/

Rhct js th` ajocn a`` tk l` ehcrb`d akr Cssjboiòt 28:;

C £1.824

L £36.1:1

E £33.411

D £3<.14<

2 ]V/T/K/






<0 Th` aknnkwjob brcph r`nct`s tk c njo`cr prkbrciijob prklnì7

Th` klgètjv` js tk icxjijs` ekotrjlutjko cod th` dktt`d njo` ko th` brcph d`pjets thjs auoetjko/ Th`r` cr` thr``

ekostrcjots whjeh cr` cnn ka th` ‘n`ss thco kr `qucn tk‚ typ` whjeh cr` d`pjet`d ko th` brcph ly th` thr`` sknjd njo`s

ncl`nn`d (3*. (<* cod (5*/

Ct whjeh ka th` aknnkwjob jot`rsètjkos js ekotrjlutjko icxjijs`d;

C Ekostrcjots (3* cod (<*

L Ekostrcjots (<* cod (5*

E Ekostrcjots (3* cod (5*

D Ekostrcjot (3* cod th` x)cxjs

(06 icrms*

: ]V/T/K/

y

x6

(3*

(<*(5*





3 Duddko Ntd icm`s c prkduet thct hcs tk pcss thrkubh twk icouaceturjob prke`ss`s. J cod JJ/ Cnn th` ict`rjcn js joput

ct th` stcrt ka prke`ss J/ Ok nkss`s keeur jo prke`ss J lut th`r` js c okricn nkss jo prke`ss JJ `qucn tk 2% ka th` joput

jotk thct prke`ss/ Nkss`s hcv` ok r`cnjscln` vcnu`/

Vrke`ss J js kp`rct`d kony jo th` ajrst pcrt ka `v`ry ikoth aknnkw`d ly prke`ss JJ jo th` sèkod pcrt ka th` ikoth/ Cnn

ekipn`t`d prkduetjko arki prke`ss J js trcosa`rr`d jotk prke`ss JJ jo th` sci` ikoth/ Th`r` js ok wkrm jo prkbr`ss joprke`ss JJ/

Joakrictjko akr ncst ikoth akr `ceh prke`ss js cs aknnkws7

Vrke`ss J

Kpòjob wkrm jo prkbr`ss <66 uojts (46% ekipn`t` akr ekov`rsjko

eksts* vcnu`d jo tktcn ct £31.066

Joput jotk th` prke`ss 3.:66 uojts wjth c ict`rjcn ekst ka £355.666

Ekov`rsjko eksts joeurr`d £:5.066

Enksjob wkrm jo prkbr`ss 06% ekipn`t` akr ekov`rsjko eksts

Vrke`ss JJ

Trcosa`r arki prke`ss J 3.866 uojtsEkov`rsjko eksts joeurr`d £28.406

3.106 ekipn`t`d uojts w`r` trcosa`rr`d tk th` ajojsh`d bkkds wcr`hkus`/

\`qujr`d7

(c* Ecneunct` akr prke`ss J7

(j* th` vcnu` ka th` enksjob wkrm jo prkbr`ss= cod

(jj* th` tktcn vcnu` ka th` uojts trcosa`rr`d tk prke`ss JJ/ (4 icrms*

(l* Vr`pcr` th` prke`ss JJ ceekuot akr ncst ikoth/ (4 icrms*

(e* Jdòtjay TRK icjo djaa`ròe`s l tw`ò prke`ss ekstjob cod gkl ekstjob/ (< icrms*

(36 icrms*

36




< Ekn`dcn` Ntd icouacetur`s cod s`nns prkduet EE/ Th` ekipcoy kp`rct`s c stcodcrd icrbjocn ekstjob systì/

Th` stcodcrd ekst ecrd akr EE joenud`s th` aknnkwjob7

£ p`r uojt

Djrèt ict`rjcn <6

Djrèt nclkur (1 hkurs ct £2²06 p`r hkur* 40

Qcrjcln` prkduetjko kv`rh`cds <2―――

:<―――

Th` ludb`t`d cod cetucn cetjvjty n`v`ns akr th` ncst qucrt`r w`r` cs aknnkws7

Ludb`t Cetucn

uojts uojts

Ucn`s <6.666 3:.666

Vrkduetjko <6.666 <3.666

Th` cetucn eksts joeurr`d ncst qucrt`r w`r`7

£

Djrèt ict`rjcn 432.:66

Djrèt nclkur (3<4.:06 hkurs* :4:.1<6

Qcrjcln` prkduetjko kv`rh`cds 010.246

\`qujr`d7

(c* Ecneunct th` tktcn vcrjcoe`s akr djrèt ict`rjcn. djrèt nclkur cod vcrjcln` prkduetjko kv`rh`cds/ (5 icrms*

(l* Vrkvjd` co cpprkprjct` lr`cmdkwo ka th` tktcn vcrjcoe` akr djrèt nclkur ecneunct`d jo (c*/ (5 icrms*

(e* Uubb st TRK pkssjln` ecus`s akr @CEH vcrjcoe` ecneunct d jo (l*/ (4 icrms*

(36 icrms*

5 Lrcjthwcjt` Ntd icouacetur`s cod s`nns c sjobn` prkduet/ Th` aknnkwjob dctc hcv` l`ò `xtrcet`d arki th` eurròt

y`cr‚s ludb`t7

Ekotrjlutjko p`r uojt £8

Tktcn w``mny ajx`d eksts £36.666

R``mny prkajt £<<.666

Ekotrjlutjko tk scn`s rctjk 46%

Th` ekipcoy‚s prkduetjko ecpcejty js okt l`job aunny utjnjs`d jo th` eurròt y`cr cod thr`` pkssjln` strct`bj`s cr` uod`r

ekosjd`rctjko/ @ceh strct`by jovknv`s r`duejob th` uojt s`nnjob prje` ko cnn uojts sknd wjth c ekos`quòtjcn àaèt ko

th` ludb`t`d vknui` ka scn`s/ D`tcjns ka `ceh strct`by cr` cs aknnkws7

Utrct`by \`duetjko jo uojt @xpèt`d joer`cs` jo w``mny

s`nnjob prje` scn`s vknui` kv`r ludb`t

% %

C < 36L 0 38

E 2 <0

Th` ekipcoy dk`s okt hknd stkems ka ajojsh`d bkkds/

\`qujr`d7

(c* Ecneunct` akr th` eurròt y`cr7

(j* th` s`nnjob prje` p`r uojt akr th` prkduet= cod

(jj* th` w``mny scn`s (jo uojts*/ (5 icrms*

(l* D`t`rijo`. wjth suppkrtjob ecneunctjkos. whjeh ko` ka th` thr`` strct`bj`s shkund l` cdkpt`d ly th` ekipcoy

jo krd`r tk icxjijs` w``mny prkajts/ (4 icrms*

(e* Lrjàny xpncjo th` prcetjecn prklnìs thct c icocbìòt ceekuotcot ijbht òekuot`r jo s`pcrctjob eksts

jotk th`jr ajx`d cod vcrjcln` ekipkoòts/ (5 icrms*

(36 icrms*

33 ]V/T/K/




4 @oo`rdcn` Ntd hcs l`ò csm`d tk qukt` c prje` akr c ko`)kaa ekotrcet/ Th` ekipcoy‚s icocbìòt ceekuotcot hcs

csm`d akr ykur cdvje` ko th` r`n`vcot eksts akr th` ekotrcet/ Th` aknnkwjob joakrictjko js cvcjncln`7

Ict`rjcns

Th` ekotrcet r`qujr`s 5.666 mb ka ict`rjcn M. whjeh js c ict`rjcn us`d r`buncrny ly th` ekipcoy jo kth`r prkduetjko/

Th` ekipcoy hcs <.666 mb ka ict`rjcn M eurròtny jo stkem whjeh hcd l`ò purehcs`d ncst ikoth akr c tktcn ekst ka

£3:.166/ Ujoe` thò th` prje` p`r mjnkbrci akr ict`rjcn M hcs joer`cs`d ly 0%/

Th` ekotrcet cnsk r`qujr`s <66 mb ka ict`rjcn N/ Th`r` cr` <06 mb ka ict`rjcn N jo stkem whjeh cr` okt r`qujr`d akrokricn prkduetjko/ Thjs ict`rjcn krjbjocnny ekst c tktcn ka £5.3<0/ Ja okt us`d ko thjs ekotrcet. th` stkem ka ict`rjcn

N wkund l` sknd akr £33 p`r mb/

Nclkur

Th` ekotrcet r`qujr`s 866 hkurs ka smjnn`d nclkur/ Umjnn`d nclkur js pcjd £:²06 p`r hkur/ Th`r` js c shkrtcb` ka smjnn`d

nclkur cod cnn th` cvcjncln` smjnn`d nclkur js aunny ìpnky`d jo th` ekipcoy jo th` icouacetur` ka prkduet V/ Th`

aknnkwjob joakrictjko r`nct`s tk prkduet V7


U`nnjob prje` 366

N`ss

Umjnn`d nclkur 58

Kth`r vcrjcln` eksts <<―――

(16*―――46―――

\`qujr`d7

(c* Vr`pcr` ecneunctjkos shkwjob th` tktcn r`n`vcot eksts akr icmjob c dèjsjko clkut th` ekotrcet jo r`spèt ka

th` aknnkwjob ekst `nìòts7

(j* ict rjcns M cod N= cod

(jj* smjnn`d nclkur/ (2 icrms*

(l* @xpncjo hkw yku wkund dèjd` whjeh kv`rh`cd eksts wkund l` r`n`vcot jo th` ajocoejcn cpprcjscn ka thèkotrcet/ (5 icrms*

(36 icrms*

3<




0 Ncobdcn` Ntd js c sicnn ekipcoy icouaceturjob cod s`nnjob twk djaa`ròt prkduets ― th` Ncob cod th` Dcn`/ @ceh

prkduet pcss`s thrkubh twk s`pcrct` prkduetjko ekst eòtr`s ― c icehjojob d`pcrtiòt. wh`r` cnn th` wkrm js ecrrj`d

kut ko th` sci` bò`rcn purpks` icehjo`ry. cod c ajojshjob sètjko/ Th`r` js c bò`rcn s`rvje` ekst eòtr` prkvjdjob

acejnjtj`s akr cnn ìpnky``s jo th` acetkry/

Th` ekipcoy kp`rct`s co clskrptjko ekstjob systì usjob ludb`t`d kv`rh`cd clskrptjko rct`s/ Th` icocbìòt

ceekuotcot hcs ecneunct`d th` icehjo` hkur clskrptjko rct` akr th` icehjojob d`pcrtiòt cs £5²36 lut c djrèt

nclkur hkur clskrptjko rct` akr th` ajojshjob sètjko hcs y`t tk l` ecneunct`d/Th` aknnkwjob dctc hcv` l`ò `xtrcet`d arki th` ludb`t akr th` ekijob y`cr7

Vrkduet Ncob Dcn`

Ucn`s (uojts* 1.666 3:.666

Vrkduetjko (uojts* 2.<66 36.466

Djrèt ict`rjcn ekst p`r uojt £0< £44

Djrèt nclkur ekst p`r uojt7

― icehjojob d`pcrtiòt (£8 p`r hkur* £2< £46

― ajojshjob sètjko (£1 p`r hkur* £4< £51

Icehjojob d`pcrtiòt ― icehjo` hkurs p`r uojt £30 £35

Ajx`d prkduetjko kv`rh`cd eksts7 £

― icehjojob d`pcrtiòt 385.3<6

― ajojshjob sètjko <43.5<6

― bò`rcn s`rvje` ekst eòtr` 38<.866

Ouil`r ka ìpnky``s7

― icehjojob d`pcrtiòt 34

― ajojshjob sètjko 5<

― bò`rcn s`rvje` ekst eòtr` 34

U`rvje` ekst eòtr` eksts cr` r`cppkrtjko`d tk prkduetjko ekst eòtr`s/

\`qujr`d7

(c* Ecneunct` th` djrèt nclkur hkur clskrptjko rct akr th` ajojshjob sètjko/ (0 icrms*

(l* Ecneunct` th` ludb`t`d tktcn ekst akr ko` uojt ka prkduet Dcn` kony. shkwjob `ceh icjo ekst `nìòt

s`pcrct`ny/ (< icrms*

(e* Th` ekipcoy js ekosjd`rjob c ehcob` kv`r tk icrbjocn ekstjob/ Utct` wjth r`cskos. wh`th`r th` tktcn prkajt

akr th` ekijob y`cr ecneunct`d usjob icrbjocn ekstjob wkund l` hjbh`r kr nkw`r thco th` prkajt ecneunct`d

usjob clskrptjko ekstjob/ Ok ecneunctjkos cr` r`qujr`d/ (5 icrms*

(36 icrms*

35 ]V/T/K/




34

Akriunc` Uh``t





Cosw`rs









Uètjko C

3 C

< C

5 E

4 C0 L

1 C

2 E

8 C

: D

36 L

33 C

3< L

35 C

34 E

30 E

31 L

32 C

38 L

3: D

<6 D

<3 E

<< C

<5 D

<4 E

<0 D

3 C

< C

5 E

4 C

Dct` Pojts Cv`rcb` prje` (£* £

3st <66 <6²66 4.666

4th (306* <6²66 (5.666*――――― ―――――――

06 3.666

3<th 066 <1²16 35.566――――― ―――――――

006 <1²66 34.566

3:th (<66* <1²66 (0.<66*

<2th (566* <1²66 (2.866*

Tktcn vcnu` ka jssu`s 9 5.666 - 0.<66 - 2.866 9 £31.666

0 L

(:.<06 ― 1.206* ò (0.666 ― 5.666* 9 £3²<0

1 C

2 E

£

Cetucn ekst 344.066

Utcodcrd ekst ka cetucn prkduetjko (8.066 x 30* 3<2.066――――――――

Tktcn kv`rh`cd vcrjcoe` 32.666 Cdv`rs`――――――――

8 C

32




: D

£ Qcrjcoe` (£*

Cetucn ekst 336.206

4.<06 A \ct`

Cetucn hkurs ct stcodcrd rct` (:.<66 x 3<²06* 330.666

0.<06 C @aajejòey

Utcodcrd hkurs akr cetucn prkduetjko ct

stcodcrd rct` (<.3:0 x 4 x 3<²06* 36:.206

36 L

£

Cetucn `xpòdjtur` 01.58:

Clskrl`d ekst (3<.466 x 3²6< x 4²<0* 05.204―――――――

Tktcn uod`r clskrptjko <.150―――――――

33 C

£

Kpòjob RJV 3.236

Ekipn`tjko ka kpòjob RJV (566 x 6²46 x 36* 3.<66

Pojts stcrt`d cod ekipn`t`d jo th` ikoth

(<.666 ― 566* x 36 32.666―――――――

Tktcn vcnu` (<.666 uojts* 3:.:36―――――――

3< L

∓y 9 32.066 - 3:.066 - <6.066 - 38.066 - 32.666 9 :5.666

∓x 9 566 - 516 - 466 - 5<6 - <86 9 3.116

c 9 (:5.666 ò 0* ― <:²05(3.116 ò 0* 9 8.2:1²64

35 C

£

Djrèt ict`rjcns 40

Djrèt nclkur (4 hkurs* 56――――

Vrji` ekst 20Vrkduetjko kv`rh`cds (4 x 3<²06* 06

――――Tktcn prkduetjko ekst 3<0

Oko)prkduetjko kv`rh`cds (20 x 6²1* 40――――

Tktcn ekst 326――――

34 E

Icxjiui uscb` x Nkob`st n`cd tji` 9 0<6 x 30 9 2.866

30 E

31 L £

Clskrptjko ekstjob prkajt 46.666N`ss Joer`cs` jo stkem ct ajx`d kv`rh`cd ekst p`r uojt

(38.666 ― 31.066* x 36 (30.666*―――――――

Icrbjocn ekstjob prkajt <0.666―――――――

32 C

38 L

Ict`rjcn £

T (066 x 40* <<.066

Q (<66 x 46* - (<66 x 0<* 38.466―――――――

Tktcn r`n`vcot ekst 46.:66

―――――――

38




3: D

£

Kppkrtuojty ekst okw 3.<66

Ekst ka djspkscn jo ko` y`cr‚s tji` 866――――――<.666

――――――

<6 D

<3 E

Vrkajts icxjijs`d whò Icrbjocn r`vòu` (I\* 9 Icrbjocn ekst (IE*

I\ 9 46 ― 6²61S

IE 9 36

I\ 9 IE Th`ràkr` 36 9 46 ― 6²61S

S 9 56 ò 6²1 9 066

Vrje` (V* 9 46 ― 6²65(066* 9 <0

<< C

Vrkajt 9 Tktcn r`vòu` (T\* ― Tktcn ekst (TE*

Rhò V 9 53 thò 53 9 46 ― 6²65S cod S 9 566

£

T\ 9 V x S 9 53 x 566 9 :.566

TE 9 5.066 - (36 x 566* 9 (1.066*―――――――

Vrkajt <.866―――――――

<5 D

EVP 9 £<2

Ekotrjlutjko tk scn`s rctjk 9 40%

U`nnjob prje` 9 <2 ò 6²40 9 £16

Icrbjo ka sca`ty jo uojts 9 35.066 ò 16 9 <<0

Lr`cm)`vò pkjot (L@V* 9 3.666 ― <<0 9 220 uojts

Ct L@V7 tktcn ekotrjlutjko 9 tktcn ajx`d eksts

Tktcn ajx`d eksts 9 220 x <2 9 £<6.:<0

<4 E

<0 D

V 9 :0.666 - 6²4X - 6²5Z

X 9 41.666 - 6²3Z

Z 9 56.666 - 6²<X

X 9 41.666 - 6²3(56.666 - 6²<X* 9 41.666 - 5.666 - 6²6<X

6²:8X 9 4:.666 cod X 9 06.666

Z 9 56.666 - 6²<(06.666* 9 46.666

V 9 :0.666 - 6²4(06.666* - 6²5(46.666* 9 3<2.666

3:




Uètjko L

3 (c* Vrke`ss X Ceekuot

Njtr`s £ Njtr`s £

\cw ict`rjcns joput 86.666 308.866 Gkjot prkduets (R3*

Vrkduet C 44.266 343.006

Vrkduet L <:.866 343.006

Ekov`rsjko eksts ― 355.666 Okricn nkss (R<* 4.666 5.666

Clokricn nkss (R5* 3.066 0.266――――――― ―――――――― ――――――― ――――――――86.666 <:3.866 86.666 <:3.866――――――― ―――――――― ――――――― ――――――――

Ekst p`r `qujvcnòt njtr` (@N*7

Ict`rjcns cod ekov`rsjko

@N

Kutput (gkjot prkduets ekiljo`d* 24.066

Clokricn nkss 3.066―――――――

Tktcn wkrm dko` 21.666―――――――

£

Eksts crjsjob <:3.866

N`ss7 Okricn nkss (sercp vcnu`* (5.666*――――――――<88.866――――――――

Ekst p`r `qujvcnòt njtr`7

Ict`rjcns cod ekov`rsjko (<88.866 ò 21.666* £5²86

Rkrmjobs7

R3 Vrkduet U`nnjob prje` Aurth`r O`t Vrkduetjko O`t r`cnjscln`

£+njtr` prke`ssjob r`cnjscln` (rctjk 57<* vcnu` ka

ekst vcnu` njtr`s prkduetjko

£+njtr` £+njtr` £

C 8 < 1 44.266 <18.<66

L 3< 5 : <:.866 <18.<66

Tktcn gkjot prkduetjko ekst (C - L* 9 24.066 njtr`s ct £5²86 9 £<85.366

Cppkrtjko`d C7L jo th` rctjk <18.<667<18.<66 (9 373*

Vrkduet C 9 £343.006 cod Vrkduet L 9 £343.006

R< 0% ka 86.666 9 4.666 njtr s ct 20p p`r njtr` 9 £5.666

R5 0.066 ― 4.666 9 3.066 njtr`s ct £5²86 p`r njtr 9 £0.266

(l* Co clokricn bcjo keeurs whò th` cetucn nkss js n`ss thco th` okricn nkss `xpèt`d/ Jo kth`r wkrds th` cetucn kutput ka

bkkd prkduetjko js hjbh`r thco wkund okricnny l` `xpèt`d arki th` bjvò n`v`n ka joput/

Th` clokricn bcjo js shkwo cs c d`ljt òtry jo th` prke`ss ceekuot/

Th` clokricn bcjo js vcnu`d ct jts aunn prke`ss ekst/

< (c* Ecneunctjkos akr th` eurròt y`cr7

(j* Ekotrjlutjko p r uojt £06 x (20 ò <0* 9 £306

£‚666

(jj* Tktcn ekotrjlutjko (0.666 x £306* 206

N`ss Tktcn ajx`d eksts (0.666 x £26* (506*――――

Tktcn prkajt 466――――

(l* Ecneunctjkos akr o`xt y`cr7

£+uojt

U`nnjob prje` 06 x (366 ò <0* x 3²68 <31

N`ss Qcrjcln` ekst (06 x 3²3<* (01*――――

Ekotrjlutjko 316――――

£‚666

Tktcn ajx`d eksts (0.666 x £26* x 3²3< 5:<Tcrb`t+r`qujr`d prkajt ]cs p`r (c*(jj*Y 466

――――\`qujr`d ekotrjlutjko akr o`xt y`cr 2:<

――――

Ouil`r ka uojts r`qujr`d 9 (2:<.666 ò 316* 9 4.:06 uojts/

<6




(e* C ijx`d kr sìj)vcrjcln` ekst js ko` thct js pcrtny ajx`d cod pcrtny vcrjcln` jo l`hcvjkur/ Co `xcipn` wkund l` pkw`r eksts

(bcs kr `nètrjejty. akr jostcoe`* whjeh ekosjst ka c ajx`d ehcrb` jrr`spètjv` ka th` ouil`r ka uojts ka pkw`r ekosui`d cod c

vcrjcln` ehcrb` lcs`d ko th` ouil`r ka uojts ka pkw`r ekosui`d/

Akr ekst)vknui`)prkajt cocnysjs th` ajx`d cod vcrjcln` nìòts o``d tk l` s`pcrct`ny jdòtjaj`d ly usjob. akr xcipn`. th` hjbh

nkw i`thkd kr njo`cr r`br`ssjko/ @ceh wkund thò l` ekosjd`r`d cnkob wjth th` kth`r vcrjcln` cod kth`r ajx`d eksts jo th`

cocnysjs/

5 (c* Ucn`s vcrjcoe`s7£

Cetucn scn`s uojts ct cetucn s`nnjob prje` 128.066

Cetucn scn s uojts ct stcodcrd s nnjob prje` (41.666 x £30* 1:6.666――――――――

Ucn`s prje` vcrjcoe` 33.066 C――――――――

Ucn s vknui` prkajt vcrjcoe 7 (41.666 ― 40.666* x £(30 ― :* 1.666 A――――――――

(l* Th` p`rsko (kr p`rskos* whk shkund rè`jv` th` joakrictjko bò`rct`d ly coy systì jo co krbcojsctjko shkund l` th` p`rsko

wjth r`spkosjljnjty akr thct cspèt kr pcrt ka th` lusjo`ss tk whjeh th` joakrictjko r`nct`s/ Jo th` ecs` ka scn`s vcrjcoe`

joakrictjko. jt wkund l` th` p`rsko r`spkosjln` akr scn`s jo th` krbcojsctjko/ Thjs ekund l` th` scn`s icocb`r kr icrm`tjob

icocb`r/ Jo c ncrb` djvjsjkocnjs`d ekipcoy jt icy l` th` djvjsjkocn icocb`r/ C suiicry ka th` scn`s cod ekst vcrjcoe`s

wkund l` jssu`d tk sòjkr icocbìòt jo th` krbcojsctjko/

(e* (j* Clskrptjko ekstjob prkajt7 £

Brkss prkajt 40.666 x £(30 ― :* <26.666

N`ss Oko)prkduetjko eksts (44.666*――――――――

Clskrptjko ekstjob o`t prkajt <<1.666――――――――

(jj* Icrbjocn ekstjob prkajt7 £

Tktcn ekotrjlutjko 40.666 x £(30 ― 4* 4:0.666

N`ss Ajx`d prkduetjko eksts (48.666 x £0* (<46.666*

Ajx`d oko)prkduetjko eksts (44.666*――――――――

Icrbjocn ekstjob o`t prkajt <33.666――――――――

Cnt`roctjv` cosw`r7 £Clskrptjko ekstjob o`t prkajt ]cs clkv` jo (j*Y <<1.666

D`duet Joer`cs` jo stkems ct stcodcrd ajx`d

prkduetjko ekst p`r uojt

(5.666 uojts ct £0 p`r uojt* (30.666*――――――――

Icrbjocn ekstjob o`t prkajt <33.666――――――――

4 (c* (j* @KS akr th` eurròt y cr 9 ](< x <0 x :6.666* ò 8Y6²0 9 206 uojts

(jj* @KS akr o`xt y`cr 9 ](< x 51 x :6.666* ò 8Y6²0 9 :66 uojts

(l* Cooucn Cooucn Cooucn

hkndjob ekst krd`rjob ekst tktcn ekst£ £ £

Eurròt y`cr

(206 ò <* x 8 5.666 5.666

(:6.666 ò 206* x <0 5.666 5.666――――――1.666

――――――

O`xt y`cr

(:66 ò <* x 8 5.166 5.166

(:6.666 ò :66* x 51 5.166 5.166――――――2.<66

――――――

Tktcn xtrc ekst ka hkndjob cod krd`rjob stkem akr o`xt y`cr £3.<66

(ekipcr`d wjth eurròt y`cr*

<3




(e* Coy twk akr `ceh ka th` aknnkwjob7

(j* Jot`r st ko o`t wkrmjob ecpjtcn. eksts ka stkrcb` spce`. josurcoe` eksts. klskn seòe`. pjna rcb` cod d`t rjkrctjko/

(jj* Eksts ka ekotcetjob suppnj r tk pnce` co krd`r. eksts csskejct`d wjth ehèmjob bkkds rè`jv`d cod trcospkrt eksts/

0 (c* Vrkduet X Vrkduet Z

Ekotrjlutjko p`r uojt (£* :6 :1

Njtr`s ka Ict`rjcn N p`r uojt 0 1

Ekotrjlutjko p`r njtr` ka Ict`rjcn N 38 31\comjob 3st <od

Kptjicn prkduetjko pnco akr ajrst thr`` ikoths ka o`xt y`cr js tk prkdue` cod s`nn 4.866 uojts ka Vrkduet X (<4.666 njtr`s ò

0 njtr`s+uojt* bjvjob c tktcn ekotrjlutjko ka £45<.666 (4.866 uojts ct £:6 p`r uojt*/

(l* N`t x 9 th` ouil`r ka uojts ka prkduet X

cod y 9 th` ouil`r ka uojts ka prkduet Z

Akriunctjko ka ekostrcjots7

Ict`rjcn N 0x - 1y ≤ <4.666

Ict`rjcn I 1x - 4y ≤ <4.666

Kptjicn pkjot js th` jot rs etjko ka 0x - 1y 9 <4.666 ………/(3*

cod 1x - 4y 9 <4.666 ………/(<*

Uknvjob th`s` sjiuntco`kusny bjv`s7

(3* X 1 56x - 51y 9 344.666

(<* X 0 56x - <6y 9 3<6.666――――――――――――――――――――

(3* ― (<* 31y 9 <4.666

y 9 3.066

cod x 9 5.666

Th` kptjicn prkduetjko pnco akr th` sèkod thr`` ikoths ka o`xt y`cr js tk prkdue` 5.666 uojts ka prkduet X cod 3.066 uojts

ka prkduet Z/ Thjs wjnn bjv` c r`suntcot tktcn ekotrjlutjko ka ](5.666 x :6* - (3.066 x :1*Y 9 £434.666/

<<






Icrms

Uètjko C

@ceh ka th` <0 qu`stjkos jo thjs sètjko js wkrth < icrms 06―――

Uètjko L

3 (c* Joputs jotk prke`ss 3

Okricn nkss <

Clokricn nkss 3

Gkjot prkduets 5―――

2

(l* Cetucn nkss n`ss thco okricn nkss 3

D`ljt òtry jo prke`ss ceekuot 3

Qcnuctjko ct aunn prke`ss ekst 3―――

5―――36―――

< (c* Ekotrjlutjko p`r uojt 3

Tktcn prkajt <―――

5

(l* Ekotrjlutjko p`r uojt <

Tktcn ajx`d eksts 3

\`qujr`d ekotrjlutjko 3 + <

Ouil`r ka uojts 3 + <―――4

(e* Vcrtny ajx`d+pcrtny vcrjcln` 3

@xcipn` 3U`pcrctjko ka ajx`d+vcrjcln` nìòts 3

―――5

―――36―――

5 (c* Ucn`s prje` vcrjcoe` <

Ucn`s vknui` prkajt vcrjcoe` <―――

4

(l* Bò`rcn prjoejpn`+subb`st`d p`rsko(s* 5

(e* Clskrptjko ekstjob prkajt 3

Icrbjocn ekstjob prkajt <―――

5―――36―――

<5




Icrms

4 (c* (j* @KS thjs y`cr <

(jj* @KS o`xt y`cr <―――

4

(l* Cooucn hkndjob eksts <

Cooucn krd`rjob eksts <―――

4

(e* 3 + < icrm akr `ceh ka akur eksts jdòtjaj`d <―――36―――

0 (c* Ekotrjlutjko p`r uojt 3

Ekotrjlutjko p`r njtr` (N* 3

Kptjicn uojts akr prkduet X 3

\`suntcot ekotrjlutjko 3―――

4

(l* @quctjkos+akriunctjkos 5Kptjicn uojts akr prkduets X cod Z <

\`suntcot ekotrjlutjko 3―――

1―――36―――

<4







Vn`cs` us` th` ecodjdct` r`bjstrctjko sh``t prkvjd`d tk jodject` ykur ehksò cosw`r tk `ceh iuntjpn` ehkje` qu`stjko/


3 Rhò tktcn purehcs`s ka rcw ict`rjcn `xe``d 56.666 uojts jo coy ko` p`rjkd thò cnn uojts purehcs`d. joenudjob th`

jojtjcn 56.666. cr` jovkje`d ct c nkw`r ekst p`r uojt/

Rhjeh ka th` aknnkwjob brcphs js ekosjstòt wjth th` l`hcvjkur ka th` tktcn ict`rjcns ekst jo c p`rjkd;

< C lr`cm)`vò ehcrt akr c ekipcoy js d`pjet`d cs aknnkws7

Rhjeh ko` ka th` aknnkwjob stctìòts js ekosjstòt wjth th` clkv` ehcrt;

C Lkth s`nnjob prje` p`r uojt cod vcrjcln` ekst p`r uojt cr` ekostcot/

L U`nnjob prje` p`r uojt js ekostcot lut vcrjcln` ekst p`r uojt joer`cs`s akr scn`s kv`r 4.666 uojts/

E Qcrjcln` ekst p`r uojt js ekostcot lut th` s`nnjob prje` p`r uojt joer`cs`s akr scn`s kv`r 4.666 uojts/

D U`nnjob prje` p`r uojt joer`cs`s akr scn`s kv`r 4.666 uojts cod th`r` js co joer`cs` jo th` tktcn ajx`d eksts ct

4.666 uojts/

<

£

56.666POJTU

6

£

56.666POJTU

6

£

56.666POJTU

6

£

56.666POJTU

6

L

DE

C

£

POJTU6

UCN@U \@Q@OP@

TKTCN EKUTU

4.666




5 Rhjeh ka th` aknnkwjob js c a csjln` vcnu` akr th` ekrr`nctjko ekàajejòt;

C ― <²6

L ― 3²<

E 6

D - 3²<

4 Co krbcojsctjko‚s rèkrds akr ncst ikoth shkw th` aknnkwjob jo r`spèt ka ko` pcrtjeuncr stkr`s jtì7

Dct` \è`jpts Jssu`s Utkem

uojts uojts uojts

3st <66

4th 306 06

3<th 066 006

3:th <66 506

<2th 566 06

Th` kpòjob stkem akr ncst ikoth wcs vcnu`d ct c tktcn ka £4.666 cod cnn rè`jpts durjob th` ikoth w`r` purehcs`dct c ekst ka £<1²16 p`r uojt/

Th` krbcojsctjko us`s th` w`jbht`d cv`rcb` i`thkd ka vcnuctjko cod ecneunct`s c o`w w`jbht`d cv`rcb` prje` cat`r

`ceh stkr`s rè`jpt/

Rhct wcs th` tktcn vcnu` ka th` jssu`s durjob ncst ikoth;

C £31.666

L £31.:66

E £32.666

D £32.<:6

0 Th` tktcn ekst ka prkduetjko akr twk n`v`ns ka cetjvjty js cs aknnkws7

N`v`n 3 N`v`n <

Vrkduetjko (uojts* 5.666 0.666

Tktcn ekst (£* 1.206 :.<06

Th` vcrjcln` prkduetjko ekst p`r uojt cod th` tktcn ajx`d prkduetjko ekst lkth rìcjo ekostcot jo th` rcob` ka cetjvjty

shkwo/

Rhct js th` vcrjcln` prkduetjko ekst p`r uojt;

C £6²86

L £3²<0

E £3²80

D £<²<0

1 Ikothny vcrjcoe` r`pkrts cr` co xcipn ka whjeh ko` ka th` aknnkwjob typ`s ka icocbìòt joakrictjko;

C Tcetjecn

L Utrct`bje

E Vncoojob

D Kp`rctjkocn

5 ]V/T/K/








34 Dctc r`nctjob tk c pcrtjeuncr stkr`s jtì cr` cs aknnkws7

Cv`rcb` dcjny uscb` 466 uojts

Icxjiui dcjny uscb` 0<6 uojts

Ijojiui dcjny uscb` 386 uojts

N`cd tji` akr r`pnòjshiòt ka stkem 36 tk 30 dcys

\`krd`r qucotjty 8.666 uojts

Rhct js th` r`krd`r n`v`n (jo uojts* whjeh cvkjds stkemkuts;

C 0.666

L 1.666

E 2.866

D 8.666

30 Rhjeh ko` ka th` aknnkwjob stct iòts ekrrètny d`serjl`s th` shcdkw prje` ka c r`skure` jo njo`cr prkbrciijob;

C Th` icxjiui sui pcycln` akr ko` ikr` uojt ka th` secre` r`skure`/

L Th` ijojiui sui pcycln` akr ko` ikr` uojt ka th` secre` r`skure`/

E Th` joer`cs` jo tktcn ekotrjlutjko ja ko` `xtrc uojt ka c ljodjob ekostrcjot js icd` cvcjncln`/

D Th` joer`cs` jo tktcn ekotrjlutjko ja ko` `xtrc uojt ka c oko)ljodjob ekostrcjot js icd` cvcjncln`/

31 Ncst ikoth. whò c ekipcoy hcd co kpòjob stkem ka 31.066 uojts cod c enksjob stkem ka 38.666 uojts. th` prkajt

usjob clskrptjko ekstjob wcs £46.666/ Th` ajx`d prkduetjko kv rh`cd rct` wcs £36 p`r uojt/

Rhct wkund th` prkajt akr ncst ikoth hcv` l`ò usjob icrbjocn ekstjob;

C £30.666

L £<0.666

E £00.666

D £10.666

32 Th` aknnkwjob t`ris r`nct` tk ekiput`rs7

(j* cppnjectjko pcemcb`s

(jj* kp`rctjob systìs

(jjj* pkjot)ka)scn` d`vje`s

Rhjeh ka th`s` t`ris cr` ect`bkrjs`d cs skatwcr`;

C (j* cod (jj* kony




1




38 C ekipcoy js `vcnuctjob c prkgèt thct r`qujr`s twk typ`s ka ict`rjcn (T cod Q*/

Dctc r`nctjob tk th` ict`rjcn r`qujrìòts cr` cs aknnkws7

Ict`rjcn Sucotjty o``d`d Sucotjty Krjbjocn ekst ka Eurròt Eurròt

typ` akr prkgèt eurròtny qucotjty jo stkem purehcs` r`scn`

jo stkem prje` prje`

mb mb £+mb £+mb £+mb

T 066 366 46 40 44Q 466 <66 00 0< 46

Ict`rjcn T js r`buncrny us`d ly th` ekipcoy jo okricn prkduetjko/ Ict`rjcn Q js ok nkob`r jo us` ly th` ekipcoy

cod hcs ok cnt`roctjv` us` wjthjo th` lusjo`ss/

Rhct js th` tktcn r`n`vcot ekst ka ict`rjcns akr th` prkgèt;

C £46.466

L £46.:66

E £45.466

D £45.:66

3: C icehjo` kwo`d ly c ekipcoy hcs l`ò jdn` akr ski` ikoths lut ekund okw l` us`d ko c ko` y`cr ekotrcet whjeh

js uod`r ekosjd`rctjko/ Th` o`t lkkm vcnu` ka th` icehjo` js £3.666/ Ja okt us`d ko thjs ekotrcet. th` icehjo`

ekund l` sknd okw akr c o`t cikuot ka £3.<66/ Cat`r us` ko th` ekotrcet. th` icehjo` wkund hcv` ok scn`cln vcnu`

cod th` ekst ka djspksjob ka jt jo ko` y`cr‚s tji` wkund l` £866/

Rhct js th` tktcn r`n`vcot ekst ka th` icehjo` tk th` ekotrcet;

C £466

L £866

E £3.<66

D £<.666

<6 Co krbcojsctjko ncuoehjob c o`w prkduet hcs s`t c r`nctjv`ny hjbh jojtjcn s`nnjob prje`/

Rhjeh ko` ka th` aknnkwjob prjejob pknjej`s js thjs co `xcipn` ka;

C Vrìjui prjejob

L Vrje` djaa`ròtjctjko

E Vò`trctjko prjejob

D Vrje` smjiijob

2 ]V/T/K/




Th` aknnkwjob joakrictjko r`nct`s tk qu`stjkos <3 cod <<7

Jo th` aknnkwjob prje`. ekst cod r`vòu` auoetjkos. whjeh hcv` l`ò `stclnjsh`d ly c ekipcoy akr ko` ka jts prkduets.

S r`pr`sòts th` ouil`r ka uojts prkdue`d cod sknd p`r w``m7

Vrje` (£ p`r uojt* 9 46 ― 6²65S

Icrbjocn r`vòu` (£ p`r uojt* 9 46 ― 6²61S

Tktcn ekst p`r w``m (£* 9 5.066 - 36S

<3 Rhct prje` shkund l` s t jo krd`r tk icxjijs` w``mny prkajts;

C £36

L £30

E £<0

D £56

<< Rhct wkund l` th` prkajt p`r w``m ja th` s`nnjob prje` ka th` prkduet wcs s`t ct £53 p`r uojt;

C £<.866

L £5.306

E £0.4:6

D £0.866

<5 C ekipcoy s`nns c sjobn` prkduet whjeh hcs c ekotrjlutjko ka £<2 p`r uojt cod c ekotrjlutjko tk scn`s rctjk ka 40%/

Thjs p`rjkd jt js akrècst tk s`nn 3.666 uojts bjvjob jt c icrbjo ka sca`ty ka £35.066 jo scn`s r`vòu` t`ris/

Rhct cr` th` ekipcoy‚s tktcn ajx`d eksts p`r p`rjkd;

C £1.620

L £2.4<0

E £35.066

D £<6.:<0

<4 Rhjeh ko` ka th` aknnkwjob brkups ka wkrm`rs wkund l` encssjaj`d cs jodjrèt nclkur;

C Icehjojsts jo co krbcojsctjko icouaceturjob enkth`s

L Lrjemncy`rs jo c hkus` lujndjob ekipcoy

E Icjotòcoe` wkrm`rs jo c shk` acetkry

D Cssìlny wkrm`rs jo c v`hjen` icouaceturjob lusjo`ss

8




<0 C acetkry ekosjsts ka twk prkduetjko ekst eòtr`s (V cod S* cod twk s`rvje` ekst eòtr`s (X cod Z*/ Th` tktcn cnnkect`d


V S X Z

£:0.666 £8<.666 £41.666 £56.666

Jt hcs l`ò `stjict`d thct `ceh s`rvje` ekst eòtr` dk`s wkrm akr th` kth`r ekst eòtr`s jo th` aknnkwjob prkpkrtjkos7

V S X ZV`reòtcb` ka s`rvje` ekst eòtr` X tk 46 46 ― <6


Cat`r th` r`cppkrtjkoiòt ka s`rvje` ekst eòtr` eksts hcs l`ò ecrrj`d kut usjob c i`thkd thct aunny rèkbojs`s

th` rèjprkecn s`rvje` crrcobìòts jo th` acetkry. whct js th` tktcn kv`rh`cd akr prkduetjko ekst eòtr` V;

C £3<<.466

L £3<4.231

E £3<1.666

D £3<2.666

(06 icrms*

: ]V/T/K/





3 Icylud Ntd kp`rct`s Vrke`ss X whjeh er`ct`s twk gkjot prkduets. C cod L. jo th` rctjk ka 57< ly vknui`/ Th`r` js

ok wkrm jo prkbr`ss/ Th` aknnkwjob joakrictjko r`nct`s tk Vrke`ss X akr ncst ikoth7

(j* 86.666 njtr`s ka rcw ict`rjcns wjth c tktcn ekst ka £308.866 w`r` joput jotk th` prke`ss cod ekov rsjko eksts

w`r` £355.666/

(jj* C okricn prke ss nkss ka 0% ka th` joput wcs `xpèt`d/ Co cetucn nkss ka 0.066 njtr s wcs jdòtjaj`d ct th` òd

ka th` prke`ss/ Nkss`s hcv` c r`cnjscln` vcnu` ka 20p p`r njtr`/

Jt js ekipcoy pknjey tk cppkrtjko gkjot eksts tk prkduets usjob th` o`t r`cnjscln` vcnu` i`thkd/ Cat`r Vrke`ss X. lkth

prkduet C cod prkduet L cr` aurth`r prke`ss`d ct c ekst ka £< p`r njtr` cod £5 p`r njtr` r`spètjv`ny/ Th` ajocn s`nnjob

prje`s ka th` prkduets cr` cs aknnkws7

Vrkduet £ p`r njtr`

C 8

L 3<

\`qujr`d7

(c* Vr`pcr` th` prke`ss ceekuot akr ncst ikoth joenudjob th` kutput vknui` cod ekst ka prkduets C cod Ls`pcrct`ny/ (2 icrms*

(l* @xpncjo en crny hkw co clokricn bcjo crjs s jo c prke`ss/ Jodject` wh`r` jt wkund cpp`cr jo c prke`ss

ceekuot cod hkw jt wkund l` vcnu`d/ (5 icrms*

(36 icrms*

< D`spcrd Ntd icouacetur`s cod s`nns c sjobn` prkduet/ Th` aknnkwjob dctc hcv` l`ò `xtrcet`d arki th` eurr ot y`cr‚s

ludb`t7

Ucn`s cod prkduetjko (uojts* 0.666Qcrjcln` ekst p`r uojt £06

Ajx`d ekst p`r uojt £26

Ekotrjlutjko tk scn`s rctjk 20%

Th` s`nnjob prje` p`r uojt akr o`xt y`cr js tk l` 8% clkv` th` eurròt y`cr‚s ludb`t`d ajbur`. wh`r`cs lkth th` vcrjcln`

ekst p`r uojt cod th` tktcn ajx`d eksts cr` akrècst tk joer`cs` ly 3<% clkv` th`jr ludb`t`d n`v`n jo th` eurròt y`cr/

Th` tcrb`t akr o`xt y`cr js thct tktcn prkajt shkund rìcjo th` sci` cs thct ludb`t`d akr th` eurròt y`cr/

\`qujr`d7

(c* Ecneunct` akr th` EP\\@OT Z@C\ th` ludb`t d7

(j* ekotrjlutjko p`r uojt=(jj* tktcn prkajt/ (5 icrms*

(l* Ecneunct` th` ouil`r ka uojts whjeh th` ekipcoy shkund prkdue cod s`nn o xt y`cr jo krd`r tk cehj`v` th`

tcrb`t n`v`n ka prkajt/ (4 icrms*

(e* @xpncjo. wjth co `xcipn`. th` t`ri sìj)vcrjcln` (ijx`d* ekst/ Hkw wkund sueh c ekst l` d`cnt wjth jo

uod`rtcmjob th` cocnysjs jo (c*; (5 icrms*

(36 icrms*

36




5 Kcmcppn` Ntd icouacetur`s c sjobn` prkduet whjeh hcs c stcodcrd s`nnjob prje` ka £30 p`r uojt/ Jt kp`rct`s c stcodcrd

clskrptjko ekstjob systì/ Th` tktcn stcodcrd prkduetjko ekst js £: p`r uojt ka whjeh £4 p`r uojt r pr`sòts th`

vcrjcln` ekst `nìòt/ Oko)prkduetjko eksts ka £44.666 p`r ikoth cr` cnn ajx`d/

Th` aknnkwjob dctc r`nct` tk th` ikoth gust òd`d7

Ludb`t Cetucn

uojts uojts

Vrkduetjko 48.666 42.666Ucn`s 40.666 41.666

Th` cetucn tktcn scn`s r`vòu` akr th` ikoth gust òd`d wcs £128.066/

\`qujr`d7

(c* Ecneunct` th` scn`s prje` cod scn`s vknui` prkajt vcrjcoe`s akr th` ikoth gust òd`d/ (4 icrms*

Ko` ka th` qucnjtj`s ka bkkd joakrictjko js thct jt shkund l` ekiiuoject`d tk th` rjbht p`rsko kr p`rskos jo co

krbcojsctjko/

(l* Tk whki shkund th` vcrjcoe`s ecneunct`d jo (c* l` ekiiuoject`d cod why; (5 icrms*

Th` ekipcoy js cnsk ekosjd`rjob c ehcob` arki clskrptjko ekstjob tk icrbjocn ekstjob/

(e* Ecneunct` th` LPDB@T@D prkajt akr th` ikoth gust òd`d uod`r7

(j* clskrptjko ekstjob=

(jj* icrbjocn ekstjob/ (5 icrms*

(36 icrms*

4 Th` aknnkwjob dctc akr th` eurròt y`cr r`nct` tk c st`rjn` pcem purehcs`d ly th` Bkkdh`crt Hkspjtcn7

Cooucn dìcod :6.666 uojts

Cooucn hkndjob ekst p`r uojt £8

Ekst ka pncejob co krd`r £<0

Arki th` stcrt ka o`xt y`cr th` ekst ka pncejob co krd`r wjnn rjs` ly £33 lut cnn th` kth`r dctc wjnn rìcjo th` sci`/

Th` hkspjtcn lcs`s jts purehcsjob dèjsjkos ko th` @ekokije Krd`r Sucotjty (@KS* ikd`n/

\`qujr`d7

(c* Ecneunct` th` @KS akr7

(j* th` eurr ot y`cr

(jj* o xt y`cr/ (4 icrms*

(l* Ecneunct` th` tktcn `xtrc cooucn ekst tk th` hkspjtcn akr o`xt y cr ka krd`rjob cod hkndjob stkem ka th` st`rjn`

pcems/ (4 icrms*

(e* Jdòtjay TRK icgkr eksts csskejct`d wjth `ceh ka th` aknnkwjob7

(j* hkndjob stkem=

(jj* krd`rjob stkem/ (< icrms*

(36 icrms*

33 ]V/T/K/




0 Dcuotn`ss Ntd cjis tk icxjijs` jts prkajts arki th` twk prkduets (X cod Z* whjeh jt icouacetur`s cod s`nns/ Th`

s`nnjob prje`s p`r uojt akr prkduets X cod Z cr` £<<6 cod £<61 r`spètjv`ny/ Ct th`s` prje`s th` ekipcoy eco s`nn

cnn thct jt eco prkdue`/ Th` aknnkwjob prkduet ekst dctc js cvcjncln`7

Vrkduet X Vrkduet Z

£+uojt £+uojt

Ict`rjcn N (£1 p`r njtr`* 56 51

Ict`rjcn I (£2²06 p`r njtr`* 40 56

Kth`r vcrjcln` eksts 00 44―――― ――――

Tktcn vcrjcln` ekst 356 336―――― ――――

Jo th` ajrst thr`` ikoths ka o`xt y`cr th` suppny ka ict`rjcn N wjnn l` njijt`d tk <4.666 njtr`s/ Hkw`v`r jo th` sèkod

thr`` ikoth p`rjkd lkth ict`rjcn N cod ict`rjcn I wjnn l` jo shkrt suppny cod `ceh wjnn l` njijt`d tk <4.666 njtr`s/

Th` ekipcoy hknds ok stkems/

\`qujr`d7

(c* D`t`rijo` th` kptjicn prkduetjko pnco jo uojts akr th` ajrst thr`` ikoths ka o`xt y`cr cod th` r`suntcot tktcn

ekotrjlutjko/ (4 icrms*

Th` ekipcoy‚s icocbìòt ceekuotcot hcs cnr`cdy ecrrj`d kut ski` pr`njijocry ecneunctjkos r`nctjob tk th` sèkod

thr`` ikoth p`rjkd/ Psjob njo`cr prkbrciijob. sh` hcs d`t`rijo`d thct th` kptjicn prkduetjko pnco akr thct qucrt`r

jovknv`s c ekiljoctjko ka prkduet X cod prkduet Z/

(l* D`t`rijo` th` kptjicn prkduetjko pnco jo uojts akr th` s ekod thr`` ikoth p`rjkd ka o xt y`cr cod th`

r`suntcot tktcn ekotrjlutjko/ (1 icrms*

(36 icrms*

3<






Cosw`rs









Uètjko C

3 E

< E

5 C

4 E0 L

1 L

2 L

8 C

: D

36 D

33 C

3< C

35 L

34 E

30 L

31 E

32 C

38 L

3: E

<6 L

<3 D

<< L

<5 C

<4 C

<0 C

3 E

< E

5 C Tktcn ekst p`r uojt (£* Tktcn ekst p`r uojt (£*(3<0 uojts* (386 uojts*

T3 8²66 2²66

T< 34²66 34²66

T5 3:²86 30²26

T4 <0²86 <0²86

Ekst typ`s T< cod T4 cr` vcrjcln` cod T3 cod T5 cr` sìj)vcrjcln`/

4 E Ekotrjlutjko p`r uojt (EVP* 9 (86 ― 56 ― 36* 9 £46

Tktcn ajx`d ekst 9 <.886 Ò <0 9 £2<.666

Lr`cm)`vò pkjot 9 2<.666 ò 46 9 3.866 uojts

0 L EVP 9 6²46 Ò 16 9 £<4

Lr`cm)`vò pkjot 9 04.666 ò <4 9 <.<06 uojts

Icrbjo ka sca`ty 9 4.666 ― <.<06 9 3.206 uojts

1 L Υx 9 Υ Cdv`rtjsjob `xpòdjtur` 9 366.666

Υy 9 Υ Ucn`s 9 166.666

o 9 ouil`r ka pcjrs ka dctc 9 0

2 L

8 C

: D

32




36 D Tktcn hkurs jo ekst eòtr` X 9 8.666 Ò (5 - <²0* 9 44.666

Tktcn hkurs jo ekst eòtr` Z 9 8.666 Ò (3 - <* 9 <4.666

Kv`rh`cd rct` (X* 9 £88.666 ò 44.666 9 £< p r hkur

Kv`rh`cd rct` (Z* 9 £:1.666 ò <4.666 9 £4 p r hkur

Kv`rh`cd ekst p`r uojt (V<* 9 (<²0 Ò <* - (<²6 Ò 4* 9 £35

33 C £

Cetucn kv`rh`cds 3<8.486

Clskrl`d kv`rh`cd (8.866 Ò 34²06* 3<2.166Pod`r clskrptjko 886

3< C

35 L Dct` Pojts £ p`r uojt £

3st 566 : <.266

5rd 066 33 0.066

3<th (166* (1.466* ]0.066 - :66Y——― ———

<66 : 3.866

32th 466 36²0 4.<66

3:th (566* 36²0 (5.306*——― ———

566 <.806——― ———

34 E £

Vrji` ekst (566 - 466* 266

Vrkduetjko kv`rh`cds (06 Ò £<1* 3.566———

Tktcn prkduetjko ekst <.666

Oko)prkduetjko kv`rh`cds (3²<6 Ò 266* 846———

Tktcn ekst <.846———

30 L (306 Ò 6²48* `qujvcnòt uojts Ò £3< 9 £814

31 E £

Pojts stcrt`d cod ajojsh`d ncst ikoth (:66 ― 366* 9 866 Ò £3< :.166

Kpòjob wkrm jo prkbr`ss (RJV* vcnu` 186

Rkrm dko` tk ekipn`t` kpòjob RJV (366 Ò 6²46* Ò £3< 486———

36.216———

32 C Vrje` vcrjcoe`7 £

Cetucn scn`s r`vòu` <64.206

Cetucn scn`s uojts ct stcodcrd s`nnjob prje` (36.066 Ò £<6* <36.666

————

Ucn`s prje` vcrjcoe` 0.<06 C

———Qknui` vcrjcoe` (066 uojts Ò £<6 Ò 6²46* 4.666 A

38 L Ecpcejty vcrjcoe` (0.666 ― 0.066* hkurs ct £30 p`r hkur 2.066 A

3: E <06 hkurs ct ]£: p`r hkur - th` kppkrtuojty ekst £(3< ò 5* p`r hkurY 9 £5.<06

Th` joerìòtcn nclkur ekst ka w``mòd wkrmjob js £4.066 (<06 Ò £38* cod

l`job hjbh`r thco £5.<06 js th`ràkr` okt r`n`vcot/

<6 L Kppkrtuojty ekst okw £8.666

\`cnjscln` vcnu` jo sjx ikoths £0.666

\`n`vcot ekst £5.666

<3 D Cddjtjkocn ekst ka luyjob jo (ekipcr`d wjth icouacetur`* p`r hkur7C L E D

£36 £8 £3< £2

Luy jo ekipkoòt wjth th` nkw`st cddjtjkocn ekst p`r hkur (njijtjob acetkr*/

38




<< L Lrcoeh W icm`s c o`t ekotrjlutjko (cat`r spèjaje lrcoeh ajx`d eksts ka £36.666* ka £36.666/

Enksjob lrcoeh W wjnn n`cv` c r`vjs`d prkajt ka £<6.666 akr th` ekipcoy/

<5 C

<4 C 3.666 mb ka ict`rjcn B prkdue s 366 uojts ka prkduet Z 9 36 mb p`r uojt

3.866 mb ka ict`rjcn H prkdue s :6 uojts ka prkduet Z 9 <6 mb p`r uojt

<0 C Tktcn ekotrjlutjko arki7 £C :6 uojts ka Z (:6 Ò £<6* 3.866

L 06 uojts ka X - 16 uojts ka Z (06 Ò 8* - (16 Ò <6* 3.166

E 16 uojts ka X - 06 uojts ka Z (16 Ò 8* - (06 Ò <6* 3.486

D 3<0 uojts ka X (3<0 Ò 8* 3.666

Kptjicn ijx js th` ko` bjvjob th` hjbh`st tktcn ekotrjlutjko (£3.866*

Uètjko L

3 (c* Vrke`ss Ceekuot

Mb £ Mb £

\cw ict`rjcns joput 36.666 38.206 Gkjot prkduets (R3*7

Djrèt nclkur 06.666 Vrkduet X 0.166 12.<66

Kv`rh`cds (346% ka 26.666 Vrkduet Z 4.666 2<.666

djrèt nclkur* ——— ————

:.166 35:.<66

Clokricn bcjo (R5* 366 3.406 Okricn nkss (R<* 066 3.666――――――― ―――――――― ――――――― ――――――――36.366 346.<66 36.366 346.<66――――――― ―――――――― ――――――― ――――――――

Ekst p`r mb £

Eksts crjsjob (38.206 - 06.666 - 26.666* 358.206

N`ss7 Okricn nkss (r`cnjscln` vcnu`* (3.666*————

352.206————

Ekst p`r mb7£352.206 ò (Okricn yj`nd arki 36.666 mb*

9 £352.206 ò (6²:0 Ò 36.666* 9 £34²06

Rkrmjobs7

R3 Vrkduet U`nnjob prje` Vrkduetjko Ucn`s vcnu` ka

(rctjk 270* prkduetjko

£+mb mb £

X <0²66 0.166 346.666

Z 52²06 4.666 306.666

Tktcn gkjot prkduetjko ekst (X - Z* 9 :.166 mb ct £34²06 9 £35:.<66

Cppkrtjko`d C 7 L jo th` rctjk 346.6667306.666 (9 34730*

Vrkduet X 9 £12.<66 cod Vrkduet Z 9 £2<.666

R< 0% ka 36.666 9 066 mb ct £< p r mb 9 £3.666

R5 (066 ― 466* 9 366 mb ct £34²06 p`r mb 9 £3.406

(l* C ly)prkduet js co kutput arki c prke`ss thct keeurs joejdòtcnny tk th` icjo prkduetjko cod js josjbojajecot jo vcnu` t`ris/

Th` joputs tk c prke`ss cr` jotòd`d tk er`ct` th` icjo prkduet kr prkduets lut ski`tji`s qujt` joejdòtcnny c ly)prkduet js

cnsk er`ct`d. whjeh hcs c r`nctjv`ny nkw vcnu` ekipcr`d tk th` icjo prkduets/

3:




<6

< (c* £ £

Utcodcrd ekst ka cetucn prkduetjko

:.666 uojts Ò £(30 - <6 - 3<* 4<5.666

Tktcn vcrjcoe`s7

Djrèt ict`rjcns (R3* 5.666 C

Djrèt nclkur (R<* <.666 A

Ajx`d kv`rh`cds (R5* 0.666 A———— 4.666 A

————Cetucn ekst 43:.666————

Rkrmjobs7

R3 £ Qcrjcoe` (£*

Cetucn 358.666

5.666 C

Utcodcrd ekst ka cetucn prkduetjko (:.666 Ò £30* 350.666

R<

Cetucn 328.666

<.666 A

Utcodcrd ekst ka cetucn prkduetjko (:.666 Ò £<6* 386.666

R5

Cetucn 365.666

0.666 A

Utcodcrd ekst ka cetucn prkduetjko (:.666 Ò £<6* 368.666

(l* Cetucn qucotjty Ò cetucn ekst 358.666

Vrje`

1.666 A

Cetucn qucotjty Ò stcodcrd ekst 344.666

(<4.666 Ò £1* Pscb`

:.666 C

Utcodcrd qucotjty akr cetucn prkduetjko

X stcodcrd ekst ](cs jo (c*Y 350.666

(e* (j* Th` stcodcrd prje` p`r njtr` js s`t ly th` p`rsko jo th` krbcojsctjko wjth th` spèjcnjst mokwn`db` clkut th` prje`s

ehcrb`d ly suppnj`rs akr th` rcw ict`rjcns us`d ly Iurbctrkyd Ntd/ Thjs wkund l` th` icocb`r r`spkosjln` akr

purehcsjob (ski`tji`s rà`rr`d tk cs th` Luyjob Icocb`r kr th` Vrkeurìòt Icocb`r*/

(jj* Th` stcodcrd qucotjty p`r uojt js s`t ly th` p`rsko jo th` krbcojsctjko wjth th` spèjcnjst mokwn`db` clkut th` prkduet

spèjajectjko cod th` cikuot ka `ceh rcw ict`rjcn thct shkund l` us`d jo th` icouacetur` ka ko` uojt ka th` prkduet/

Thjs wkund l` c icocb`r jo th` prkduetjko (icouaceturjob* auoetjko kr tèhojecn d`pcrtiòt jo Iurbctrkyd Ntd/

5 (c* @KS 9 ](< Ò 3<²06 Ò 8.216* ò (6²60 Ò 86*Y6²0 9 <54 uojts

(l* Pscb` p r dcy 9 8.216 ò 510 9 <4

\`)krd`r n`v`n 9 <4 Ò <3 9 064 uojts

(e* (j* C stkemkut keeurs whò c ekipcoy ruos kut ka stkem/ Th`r` cr` eksts csskejct`d wjth thjs ― nkst ekotrjlutjko arki nkst

scn`s. akr `xcipn`/ Jo krd`r tk cvkjd c stkemkut th` ekipcoy ekund s`t c luaa`r stkem ― jo àaèt c sca`ty n`v`n ka stkem

tk ekv`r ì`rbòey sjtuctjkos sueh cs dìcod cod+kr n`cd tji`s `xe``djob th`jr cv`rcb` n`v`ns/ Th` hkndjob ka c luaa`r

stkem jovknv`s co cddjtjkocn ekst/

(jj* Gco` pne shkund ekosjd`r hcvjob c luaa`r stkem ja `jth`r th` uscb` ka ekipkoòt \L stcrts tk anuetuct` arki p`rjkd tk

p`rjkd (ct pr`sòt jt js ekostcot* cod+kr th` n`cd tji` stcrts tk anuetuct` arki jts pr`sòt ekostcot n`v`n ka <3 dcys/




4 (c* (j* Pojts Tktcn ekst

£

Hjbh`r n`v`n <.666 388.666

Nkw`r n`v`n 3.866 386.666——— ————

Djaa`ròe` <66 8.666——— ————

Qcrjcln` prkduetjko ekst p`r uojt 9 8.666 ò <66 9 £46

(jj* £

Tktcn prkduetjko ekst akr <.666 uojts 388.666

N`ss tktcn vcrjcln` prkduetjko ekst (<.666 Ò 46* (86.666*————

Tktcn ikothny ajx`d prkduetjko ekst 368.666————

(l* (j* Ekotrjlutjko p`r uojt (386 ― 46* 9 £346

Tktcn ekotrjlutjko arki scn`s 9 3.<66 Ò 346 9 £318.666

(jj* £

Tktcn ekotrjlutjko ]cs jo (l*(j*Y 318.666

N`ss Tktcn ajx`d eksts (368.666 - 43.666* (34:.666*

————O`t prkajt 3:.666

————

(e* Rhò th` ouil`r ka uojts prkdue`d cod th` ouil`r ka uojts sknd jo c ikoth cr` jdòtjecn. th` o`t prkajt kr nkss d`t`rijo`d

ly usjob clskrptjko cod icrbjocn ekstjob prjoejpn`s wjnn cnsk l` th` sci`/ Jo kth`r wkrds th` o`t prkajt kr nkss wjnn l` th`

sci` whò th` kpòjob cod enksjob stkems akr c ikoth cr` uoehcob`d/

0 (c* (j* Jojtjcn s`nnjob prje` 9 (vcrjcln` - ajx`d ekst p`r uojt* - icrm up ka 46%

Jojtjcn s`nnjob prje` 9 ]£4 - £(38.666 ò 5.666*Y Ò 3²46 9 £34

(jj* Vrkajt 9 5.666 uojts Ò £4 prkajt p`r uojt 9 £3<.666

(l* Vrkajts cr` icxjijs`d whò7

Icrbjocn ekst (IE* 9 Icrbjocn r`vòu` (I\*

IE 9 vcrjcln` ekst 9 4

I\ 9 <6 ― 6²664S

4 9 <6 ― 6²664S

S 9 4.666 uojts

V 9 <6 ― 6²66< (4.666* 9 £3< 9 prkajt icxjijsjob prje`/

(e* C pò`trctjko prje` js co jojtjcnny nkw s`nnjob prje` ka c prkduet. wh`r`cs c smjiijob prje` pknjey js ko` wh`r` th` jojtjcn s`nnjob

prje` js s`t hjbh/

<3









Icrms

Uètjko C


Uètjko L

3 (c* Joputs jotk prke`ss 33 + <

Okricn nkss 33 + <Clokricn bcjo <

Gkjot prkduets 5―――

8

(l* Joejdòtcn tk icjo prkduets 3

Josjbojajecot jo vcnu` t`ris 3―――

<―――36―――

< (c* @ceh tktcn vcrjcoe` 3 icrm 5

\èkoejnjctjko stctìòt 3―――

4

(l* Vrje` vcrjcoe` 33 + <Pscb` vcrjcoe` 33 +

<

―――5

(e* Vurehcsjob icocbìòt 33 + <Vrkduetjko icocbìòt 33 +

<

―――5

―――36―――

5 (c* @KS ecneunctjko <

(l* Utkem n`v`n akr r`)krd`rjob <

(e* (j* Utkemkut 3

Luaa`r stkem 3

(jj* Qcrjcln` dìcod cod anuetuctjob n`cd tji` <―――

4

―――8

―――

4 (c* (j* Qcrjcln` prkduetjko ekst p`r uojt <

(jj* Tktcn ikothny ajx`d prkduetjko ekst <―――

4

(l* (j* Tktcn ekotrjlutjko <

(jj* O`t prkajt <―――

4

(e* Vrkduetjko 9 scn`s cod+kr kpòjob stkem 9 enksjob stkem <―――36―――

<5




Icrms

0 (c* (j* Jojtjcn s`nnjob prje` <

(jj* \`suntcot w``mny prkajt 3―――

5

(l* Icrbjocn ekst (IE* 9 Icrbjocn r`vòu` (I\* 3

IE 3

Kptjicn qucotjty (vjc IE 9 I\* 5

Kptjicn prje` <―――

2

(e* Vò`trctjko prje` 3

Umjiijob prje` 3―――

<―――3<―――

<4





VC\T 3

A\JDCZ 36 GPO@ <660

SP@UTJKO VCV@\




cosw`r`d


cosw`r`d

Akriunc` Uh``t js ko pcb` 34

Dk okt kpò thjs pcp`r uotjn jostruet`d ly th` sup`rvjskr

Thjs qu`stjko pcp`r iust okt l` rìkv`d arki th` `xcijoctjkohcnn


V c p

` r

3 /

<





Vn`cs` us` th` Ecodjdct` \`bjstrctjko Uh``t prkvjd`d tk jodject` ykur ehksò cosw`r tk ceh iuntjpn` ehkje` qu`stjko/


3 Akur njo`s r`pr`sòtjob `xpèt`d eksts cod r`vòu` hcv` l`ò drcwo ko c lr`cm)`vò ehcrt7

Rhjeh njo` r`pr`sòts tktcn vcrjcln` ekst;

C Njo` C

L Njo` L

E Njo` E

D Njo` D

< Akur njo`s hcv` l`ò ncl`nn`d cs G. M. N cod I ct djaa`ròt n`v`ns ka kutput ko th` aknnkwjob prkajt)vknui` ehcrt7

Rhjeh njo` r`pr`sòts th` tktcn ekotrjlutjko ct th` ekrr`spkodjob n`v`n ka kutput;

C Njo` G

L Njo` M

E Njo` N

D Njo` I

<

6

£

C

L

E

D

Kutput

6

£

G

M

N

I

Kutput




5 C icouaceturjob ekipcoy hcs akur typ`s ka ekst (jdòtjaj`d cs T3. T< . T5 cod T4*/

Th` tktcn ekst akr `ceh typ` ct twk djaa`ròt prkduetjko n`v`ns js7

Tktcn ekst akr Tktcn ekst akr

Ekst typ` 3<0 uojts 386 uojts

£ £

T3 3.666 3.<16

T< 3.206 <.0<6

T5 <.420 <.8<1

T4 5.<<0 4.144

Rhjeh twk ekst typ`s wkund l` encssjaj`d cs l`job sìj)vcrjcln`;

C T3 cod T5

L T3 cod T4

E T< cod T5

D T< cod T4

4 C ekipcoy icouacetur`s cod s`nns c sjobn` prkduet/ Th` aknnkwjob dctc r`nct` tk c w``mny kutput ka <.886 uojts7


U`nnjob prje` 86

N`ss eksts7

Qcrjcln` prkduetjko 56

Kth`r vcrjcln` 36

Ajx`d <0—―

(10*—―

Vrkajt 30—―

Rhct js th` w``mny lr`cm)`vò pkjot (jo uojts*;

C 3.:66

L 3.446

E 3.866

D 4.866

0 Co krbcojsctjko icouacetur`s c sjobn` prkduet whjeh js sknd akr £16 p`r uojt/ Th` krbcojsctjko‚s tktcn ikothny ajx`d

eksts cr` £04.666 cod jt hcs c ekotrjlutjko tk scn`s rctjk ka 46%/ Thjs ikoth jt pncos tk icouacetur` cod s`nn4.666 uojts/

Rhct js th` krbcojsctjko‚s icrbjo ka sca`ty thjs ikoth (jo uojts*;

C 3.066

L 3.206

E <.<06

D <.066

5 ]V/T/K/




1 Co krbcojsctjko js usjob njo`cr r`br`ssjko cocnysjs tk `stclnjsh co `quctjko thct shkws c r`nctjkoshjp l`tw`ò

cdv`rtjsjob `xpòdjtur` cod scn`s/ Jt wjnn thò us` th` `quctjko tk pr`djet scn`s akr bjvò n`v ns ka cdv`rtjsjob

`xpòdjtur`/ Dctc akr th` ncst ajv` p`rjkds cr` cs aknnkws7

V`rjkd Cdv`rtjsjob Ucn`s

ouil`r `xpòdjtur`

£666 £666

3 32 368< 3: 331

5 <4 343

4 << 3<5

0 38 33<

Rhct cr` th` vcnu s ka ‘Υx‚. ‘Υy‚ cod ‘o‚ thct o``d tk l` jos`rt`d jotk th` cpprkprjct` akriunc;

Υx Υy o

C £166.666 £366.666 0

L £366.666 £166.666 0

E £166.666 £366.666 36

D £366.666 £166.666 36

2 Rhjeh ka th` aknnkwjob ekrr`nctjko ek aajej ots jodject s th` w`cm`st r`nctjkoshjp l`tw`ò twk vcrjcln s;

C - 3²6

L - 6²4

E ― 6²1

D ― 3²6

8 Rhjeh ka th` aknnkwjob stct iòts js OKT ekrr et;

C Lcr ekd`s cr` kony us`d ly r`tcjnjob krbcojsctjkos/

L Kptjecn icrm rèkbojtjko js us`d ly ski` `duectjkocn krbcojsctjkos tk icrm iuntjpn` ehkje` `xcijoctjko

qu`stjkos/

E Icbo`tje jom ehcrcet`r rèkbojtjko js us`d jo th` lcomjob jodustry/

D Th` m`ylkcrd js co joput d`vje` us`d ly icoy djaa`ròt typ`s ka krbcojsctjko/

: Rhjeh ka th` aknnkwjob stct iòts cr` ekrrèt;

(j* Utrct`bje joakrictjko js icjony us`d ly sòjkr icocbìòt jo co krbcojsctjko/

(jj* Vrkduetjvjty i`csurìòts cr `xcipn`s ka tcetjecn joakrictjko/

(jjj* Kp`rctjkocn joakrictjko js r`qujr`d ar`quòtny ly jts icjo us`rs/

C (j* cod (jj* kony




4




36 C ekipcoy icouacetur`s twk prkduets V3 cod V< jo c acetkry djvjd`d jotk twk ekst eòtr`s. X cod Z/ Th` aknnkwjob

ludb`t`d dctc cr` cvcjncln`7

Ekst eòtr`

X Z


kv`rh`cd eksts £88.666 £:1.666

Djrèt nclkur hkurs p`r uojt7Vrkduet V3 5²6 3²6

Vrkduet V< <²0 <²6

Ludb`t`d kutput js 8.666 uojts ka `ceh prkduet/ Ajx`d kv`rh`cd eksts cr` clskrl`d ko c djrèt nclkur hkur lcsjs/

Rhct js th` ludb`t`d ajx`d kv`rh`cd ekst p`r uojt akr Vrkduet V<;

C £36

L £33

E £3<

D £35

33 C icouaceturjob ekipcoy us`s c icehjo` hkur rct` tk clskrl prkduetjko kv`rh`cds. whjeh w`r` ludb`t`d tk l`

£356.066 akr :.666 icehjo` hkurs/ Cetucn kv`rh`cds joeurr`d w`r` £3<8.486 cod 8.866 icehjo` hkurs w`r`

rèkrd`d/

Rhct wcs th` tktcn uod`r clskrptjko ka prkduetjko kv`rh`cds;

C £886

L £:66

E £<.6<6

D £<.:66

3< Rhjeh ka th` aknnkwjob wkund OKT l` encssjaj`d cs c s`rvje` ekst eòtr` jo c icouaceturjob ekipcoy;

C Vrkduet jospètjko d`pcrtiòt

L Ict`rjcns hcodnjob d`pcrtiòt

E Icjotòcoe` d`pcrtiòt

D Utkr`s

0 ]V/T/K/




35 Th` aknnkwjob dctc r`nct` tk ict`rjcn SS< akr ncst ikoth7

£

Kpòjob stkem 566mb vcnu`d ct <.266

Vurehcs`s7

5rd 066mb akr 0.066

32th 466mb akr 4.<66

Jssu`s73<th 166mb

3:th 566mb

Psjob th` NJAK vcnuctjko i`thkd. whct wcs th` vcnu` ka th` enksjob stkem akr SS< ncst ikoth;

C £<.266

L £<.806

E £5.306

D £5.566

34 C ekipcoy kp`rct`s c gkl ekstjob systì/ Gkl ouil`r 160 r`qujr`s £566 ka djrèt ict`rjcns cod £466 ka djrèt

nclkur/ Djrèt nclkur js pcjd ct th` rct` ka £8 p`r hkur/ Vrkduetjko kv`rh`cds cr` clskrl`d ct c rct` ka £<1 p`r djrèt

nclkur hkur cod oko)prkduetjko kv`rh`cds cr` clskrl`d ct c rct` ka 3<6% ka prji` ekst/

Rhct js th` tktcn ekst ka gkl ouil`r 160;

C £<.666

L £<.466

E £<.846

D £4.466


C ekipcoy kp`rct`s c prke`ss ekstjob systì usjob th` ajrst jo ajrst kut (AJAK* i`thkd ka vcnuctjko/ Ok nkss`s keeur jo th`

prke`ss/

Th` aknnkwjob dctc r`nct` tk ncst ikoth7

Pojts D`br`` ka ekipn`tjko Qcnu`

Kpòjob wkrm jo prkbr`ss 366 16% £186

Ekipn`t`d durjob th` ikoth :66

Enksjob wkrm jo prkbr`ss 306 48%

Th` ekst p`r `qujvcnòt uojt ka prkduetjko akr ncst ikoth wcs £3</

30 Rhct wcs th` vcnu` ka th` enksjob wkrm jo prkbr`ss;

C £831

L £814

E £:51

D £3.866

1






<6 C ekipcoy purehcs`d c icehjo` s`v`rcn y`crs cbk akr £06.666/ Jts wrjttò dkwo vcnu` js okw £36.666/ Th`

icehjo` js ok nkob`r us`d ko okricn prkduetjko wkrm cod jt ekund l` sknd okw akr £8.666/

C ko`)kaa ekotrcet js l`job ekosjd`r`d whjeh wkund icm` us` ka thjs icehjo` akr sjx ikoths/ Cat`r thjs tji` th`

icehjo` wkund l` sknd akr £0.666/

Rhct js th` r`n`vcot ekst ka th` icehjo` tk th` ekotrcet;

C £<.666L £5.666

E £0.666

D £36.666

<3 C ekipcoy. whjeh icouacetur`s akur ekipkoòts (C. L. E cod D* usjob th` sci` icehjo`ry. cjis tk icxjijs`

prkajt/ Th` aknnkwjob joakrictjko js cvcjncln`7

Ekipkoòt

C L E D

Qcrjcln` prkduetjko ekst p`r uojt (£* 16 14 26 18

Vurehcs` ekst p`r uojt arki

co kutsjd` suppnj`r (£* 366 3<6 356 336

Icehjo` hkurs p`r uojt tk icouacetur` 4 2 0 1

Cs jt hcs josuaajejòt icehjo` hkurs cvcjncln` tk icouacetur` cnn th` ekipkoòts r`qujr`d. th` ekipcoy wjnn o``d tk

luy ski` uojts ka ko` ekipkoòt arki th` kutsjd` suppnj`r/

Rhjeh ekipkoòt shkund l` purehcs`d arki th` kutsjd` suppnj`r;

C Ekipkoòt C

L Ekipkoòt L

E Ekipkoòt E

D Ekipkoòt D

8






Th` aknnkwjob joakrictjko r`nct`s tk qu`stjkos <4 cod <0

C ekipcoy icouacetur`s cod s`nns twk prkduets (X cod Z* whjeh hcv` ekotrjlutjkos p`r uojt ka £8 cod £<6 r`spètjv`ny/

Th` ekipcoy cjis tk icxjijs prkajt/ Twk ict`rjcns (B cod H* cr` us`d jo th` icouacetur` ka `ceh prkduet/ @ceh

ict`rjcn js jo shkrt suppny ― 3.666 mb ka B cod 3.866 mb ka H cr` cvcjncln` o`xt p`rjkd/ Th` ekipcoy hknds ok stkems

cod jt eco s`nn cnn th` uojts prkdue`d/

Th` icocbìòt ceekuotcot hcs drcwo th` aknnkwjob brcph ceeurct`ny shkwjob th` ekostrcjots akr ict`rjcns B cod H/

<4 Rhct js th` cikuot (jo mb* ka ict`rjcn B cod ict rjcn H us d jo `ceh uojt ka prkduet Z;

Ict`rjcn B Ict`rjcn H

C 36 <6

L 36 36

E <6 <6

D <6 36

<0 Rhct js th` kptjicn ijx ka prkduetjko (jo uojts* akr th` o`xt p`rjkd;

Vrkduet X Vrkduet Z

C 6 :6

L 06 16E 16 06

D 3<0 6

(06 icrms*

36

Vrkduet Z(uojts*

Ict`rjcn B

Ict`rjcn H

366

:6

3<0 3066

Vrkduet X(uojts*





3 Ucphjr Ntd kp`rct`s c prke`ss whjeh er`ct`s twk gkjot prkduets. X cod Z. jo th` rctjk ka 2 7 0 ly w`jbht/ Ok stkems

ka wkrm jo prkbr`ss cr` h`nd jo th` prke`ss cod th`r` js c okricn prke`ss nkss `qucn tk 0% ka joput/ Nkss`s hcv` c

r`cnjscln` vcnu` ka £< p`r mb/

Th` aknnkwjob joakrictjko r`nct`s tk th` prke`ss akr ncst ikoth7

36.666 mb ka rcw ict`rjcns wjth c tktcn ekst ka £38.206 w`r` joput jotk th` prke`ss cod th` djrèt nclkur eksts w`r`

£06.666/ Kv`rh`cds w`r` clskrl`d ct c rct` ka 346% ka djrèt nclkur/ Th` cetucn nkss wcs 466 mb/

Gkjot prkduetjko eksts cr` cppkrtjko`d tk prkduets usjob th` scn`s vcnu` i`thkd/ U`nnjob prje`s ka th` gkjot prkduets

cr`7

Vrkduet U`nnjob prje` p`r uojt

X £<0²66

Z £52²06

\`qujr`d7

(c* Vr`pcr` th` prke`ss ceekuot akr ncst ikoth jo whjeh lkth th` kutput w`jbht cod vcnu` akr `ceh ka th` gkjotprkduets cr` shkwo/ (8 icrms*

(l* @xpncjo lrj any th` ehcrcet rjstjes ka c ly)prkduet/ (< icrms*

(36 icrms*

< Iurbctrkyd Ntd. whjeh icouacetur`s c sjobn` prkduet. us`s stcodcrd clskrptjko ekstjob/ C suiicry ka th` stcodcrd

prkduet ekst js cs aknnkws7

£ p`r uojt

Djrèt ict`rjcns 30Djrèt nclkur <6

Ajx`d kv`rh`cds 3<

Ludb`t`d cod cetucn prkduetjko akr ncst ikoth w`r` 36.666 uojts cod :.666 uojts r`spètjv`ny/ Th` cetucn eksts

joeurr`d w`r`7

£

Djrèt ict`rjcns 358.666

Djrèt nclkur 328.666

Ajx`d kv`rh`cds 365.666

\`qujr`d7

(c* Vr`pcr` c stctìòt thct rèkoejn`s th` stcodcrd ekst ka cetucn prkduetjko wjth jts cetucn ekst akr ncst ikoth

cod hjbhnjbhts th` tktcn vcrjcoe` akr `ceh ka th` thr`` `nìòts ka ekst/ (4 icrms*

Ncst ikoth <4.666 njtr`s ka djrèt ict`rjcn w`r` purehcs`d cod us`d ly th` ekipcoy/ Th` stcodcrd cnnkws akr

<²0 njtr`s ka th` ict`rjcn. ct £1 p`r njtr`. tk l` us`d jo `ceh uojt ka prkduet/

(l* Vrkvjd` co cpprkprjct` lr`cmdkwo ka th` tktcn djrèt ict`rjcns ekst vcrjcoe` joenud`d jo ykur stctìòt

jo (c*/ (5 icrms*

(e* @xpncjo whk jo th` ekipcoy shkund l` jovknv`d jo s`ttjob7

(j* th` stcodcrd prje`= cod

(jj* th` stcodcrd qucotjty akr djrèt ict rjcns/ (5 icrms*

(36 icrms*

33 ]V/T/K/






0 @nnc Ntd rèòtny stcrt`d tk icouacetur` cod s nn prkduet DB/ Th` vcrjcln` ekst ka prkduet DB js £4 p`r uojt cod th`

tktcn w``mny ajx`d eksts cr` £38.666/

Th` ekipcoy hcs s`t th` jojtjcn s`nnjob prje` ka prkduet DB ly cddjob c icrm up ka 46% tk jts tktcn uojt ekst/ Jt hcs

cssui`d thct prkduetjko cod scn`s wjnn l` 5.666 uojts p`r w``m/

Th` ekipcoy hknds ok stkems ka prkduet DB/

\`qujr`d7

(c* Ecneunct` akr prkduet DB7

(j* th` jojtjcn s`nnjob prje` p`r uojt= cod

(jj* th` r`suntcot w``mny prkajt/ (5 icrms*

Th` icocbìòt ceekuotcot hcs `stclnjsh`d thct c njo`cr r`nctjkoshjp l`w`ò th` uojt s`nnjob prje` (V jo £* cod th`

w``mny dìcod (S jo uojts* akr prkduet DB js bjvò ly7

V 9 <6 ― 6²66<S

Th` icrbjocn r`vòu` (I\ jo £ p`r uojt* js r`nct`d tk w``mny dìcod (S jo uojts* ly th` `quctjko7I\ 9 <6 ― 6²664S

(l* Ecneunct` th` s`nnjob prje p`r uojt akr prkduet DB thct shkund l` s`t jo krd`r tk icxjijs` w``mny prkajt/

(2 icrms*

(e* Djstjobujsh lrjàny l`tw`ò pò`trctjko cod smjiijob prjejob pknjej`s whò ncuoehjob c o`w prkduet/

(< icrms*

(3< icrms*

35 ]V/T/K/




34

Akriunc` Uh``t





Cosw`rs









Uètjko C

3 D

< E

5 E

4 E0 L

1 D

2 E

8 E

: C

36 L

33 C

3< L

35 E

34 D

30 C

31 E

32 D

38 C

3: C

<6 E

<3 D

<< D

<5 D

<4 D

<0 L

3 D

< E 3.266 uojts ― Lr`cm`vò n`v`n uojts (3.<66* 9 066 uojts

5 E Ekotrjlutjko p r uojt 9 << ò 6²00 Ò 6²40 9 £38

Lr`cm`vò pkjot 9 3:8.666 ò 38 9 33.666

4 E Qcrjcln` ekst p r uojt 9 ](326.666 ― 0.666* ― 346.666*Y ò (<<.666 ―32.666* 9 £0

Tktcn ajx`d ekst clkv` 38.666 uojts 9 326.666 ― (<<.666 Ò 0* 9 £16.666

Tktcn ekst ka <6.666 uojts 9 (<6.666 Ò 0* - 16.666 9 £316.666

0 L

1 D

2 E R`jbht`d cv`rcb` cat`r 35th 9 ](<66 Ò :.566 ò 566* - (166 Ò 55*Y ò (<66 - 166* 9 £5<²06

Enksjob stkem vcnuctjko 9 566 Ò 5<²06 9 £:.206

8 E @KS 9 ](< Ò 316 Ò :.666* ò (6²68 Ò 46*Y6²0 9 :4:

: C

36 L

32




33 C Clskrptjko rct` 9 <42.066 ò 56.666 9 £8²<0

Clskrl`d ekst 9 <8.666 Ò 8²<0 9 £<53.666

Cetucn ekst 9 £<58.666

Pod`r clskrptjko 9 £2.666

3< L Icrbjocn ekstjob prkajt 9 51.666 ― (<.666 Ò 15.666 ò 34.666* 9 £<2.666

35 E Vrke ss A7 `xpèt d kutput 9 6²:< Ò 10.666 9 0:.866

cetucn kutput 9 08.:66

∴ clokricn nkss

Vrke ss B7 `xpèt`d kutput 9 6²:0 Ò 52.066 9 50.1<0

cetucn kutput 9 50.266

∴ clokricn bcjo

34 D £

Cetucn hkurs ct stcodcrd rct` (<2.666 Ò 8²06* <<:.066

Utcodcrd hkurs ka prkduetjko ct stcodcrd rct` <05.:86――――――――

∴Nclkur aajejòey vcrjcoe` js <4.486 Acvkurcln`

――――――――

30 C Ucn`s prje` vcrjcoe`7 £

Cetucn scn`s ct stcodcrd prje` (4.106 Ò 1* <2.:66

Cetucn scn`s ct cetucn prje` 56.<<0―――――――

Acvkurcln` prje` vcrjcoe` <.5<0―――――――

Cdv`rs` scn`s vknui` ekotrjlutjko vcrjcoe`7

506 uojts Ò (1 Ò 6²16* 3.<16

31 E

32 D

38 C

3: C Ekàajejòt ka d`t`rijoctjko 9 r< 9 6²1 Ò 6²1 9 6²51 9 51%

<6 E

<3 D 4.666 Ò ](<6.666 ò <.066* Ò 3²6<0Y 9 £5<.866

<< D Vrkduetjko (uojts*7

G7 (1.666 ― 366 - 566* 9 1.<66

M7 (4.666 ― 466 - <66* 9 5.866――――――36.666――――――

Gkjot eksts cppkrtjko`d tk G7 (1.<66 ò 36.666* Ò 336.666 9 £18.<66

<5 D Ict`rjcn r`qujr`d tk i``t icxjiui dìcod7

1.666 Ò (35 ò 4* - 8.666 Ò (3: ò 4* 9 02.066 njtr s

Ict`rjcn cvcjncln`7 06.666 njtr`s

∴ Ict`rjcn js c njijtjob acetkrNclkur r`qujr`d tk i``t icxjiui dìcod7

1.666 Ò (50 ò 2* - 8.666 Ò (<8 ò 2* 9 1<.666 hkurs

Nclkur cvcjncln`7 16.666 hkurs

∴ Nclkur js c njijtjob acetkr

38




<4 D Vrkajts icxjijs`d whò7 icrbjocn r`vòu` (I\* 9 icrbjocn ekst (IE*

I\ 9 06 ― 6²60S

IE 9 30

I\ 9 IE ∴ 06 ― 6²60S 9 30

cod S 9 266

V 9 06 ― (6²6<0 Ò 266* 9 £5<²06

<0 L Rhò V 9 <6 thò <6 9 06 ― 6²6<0Scod S 9 3.<66

£

Tktcn r`vòu` (V Ò S* 9 3.<66 Ò <6 9 <4.666

N`ss tktcn eksts <.666 - (30 Ò 3.<66* 9 <6.666――――――

∴Vrkajt 4.666――――――

Uètjko L

3 (c* Psjob th` hjbh)nkw i`thkd7

Pojts Tktcn ekst (£*

3<6.666 (R3* 266.66636<.666 13:.666―――――――― ――――――――

38.666 83.666―――――――― ――――――――

Rkrmjob (R3*

Aunn ecpcejty 9 36<.666 ò 6²80 9 3<6.666

(j* Qcrjcln` ekst p`r uojt 9 83.666 ò 38.666 9 £4²06

(jj* Tktcn ajx`d eksts 9 266.666 ― (3<6.666 Ò 4²06* 9 £316.666

(jjj* U`nnjob prje` p r uojt 9 vcrjcln` ekst p`r uojt ò (3²66 ― 6²46*

9 4²06 ò 6²1 9 £2²06

(jv* Ekotrjlutjko p`r uojt 9 (2²06 ― 4²06* 9 £5²66

(l* O`w lusjo`ss7 £ p`r uojt

U`nnjob prje` (6²86 Ò 2²06* 1²66

N`ss vcrjcln` ekst (4²06*―――――

Ekotrjlutjko 3²06―――――

£

Ekotrjlutjko arki 30.666 uojts (30.666 Ò 3²06* <<.066

N`ss kppkrtuojty ekst (30.666 ò 1* Ò £5²66 (2.066*―――――――

O`t joer`cs` jo ekotrjlutjko (cod prkajt* 30.666―――――――

(e* Co kppkrtuojty ekst js th` ekst ka th` l`st cnt roctjv` akrbko` jo c sjtuctjko ka ehkje`/ Kppkrtuojty eksts cr` r`n`vcot eksts/

Jo th` sjtuctjko ka Vkjotd`xtr` Ntd. ja jt bk`s ch`cd wjth th` o`w lusjo`ss (thct js th` dèjsjko* thò jt wjnn nks` (akrbk* thèkotrjlutjko arki ski` `xjstjob scn`s/ Thjs nkst ekotrjlutjko js co kppkrtuojty ekst r`n`vcot tk th` dèjsjko/

< (c* Vrke`ss J

Njtr`s £ Njtr`s £

Joput 06.666 510.666 Kutput (R3* 42.666 154.066

Ekov`rsjko <01.666 Okricn nkss (6²68 Ò 06.666* 4.666 ―

Clokricn bcjo (R<* 3.666 35.066――――――― ―――――――― ――――――― ――――――――03.666 154.066 03.666 154.066――――――― ―――――――― ――――――― ――――――――

Rkrmjobs7

R3 Ekst p`r njtr` (510.666 - <01.666* ò (06.666 Ò 6²:<* 9 £35²06

Kutput vcnu` 9 42.666Ò

35²06 9 £154.066R< Clokricn bcjo 9 42.666 ― (06.666 Ò 6²:<* 9 3.666

Qcnuctjko (3.666 Ò 35²06* 9 £35.066

3:




(l* Rkrmjobs7

Ekst p`r `qujvcnòt njtr` (@N*7 Ekov`rsjko

@N

Ekipn`tjko ka kpòjob RJV 5.666

Utcrt d cod ajojsh`d wjthjo th` ikoth (06.666 ― 0.666* 40.666

Rkrm dko` sk acr ko enksjob RJV 3.666―――――――4:.666

―――――――∴Ekst p r @N 9 5:<.666 ò 4:.666 9 £8

(j* Kutput 9 86.666 - (40.666 Ò 35²06* - (48.666 Ò 8²66* 9 £3.623.066

(jj* Enksjob RJV 9 (<.666 Ò 35²06* - (3.666 Ò 8²66* 9 £50.666

(e* Th` djspkscn eksts wkund l` d ljt`d tk th` prke`ss ceekuot/ Cnt`roctjv`ny. th`y ekund l` shkwo cs c o`bctjv` vcnu` ko th`

er`djt sjd` ka th` ceekuot/

5 N t X 9 th` ouil r ka uojts ka prkduet X

cod Z 9 th` ouil r ka uojts ka prkduet Z

Ekotrjlutjko p`r uojt7

Vrkduet X Vrkduet Z£ p`r uojt £ p`r uojt

U`nnjob prje` 16 <0

N`ss vcrjcln` ekst (40* (35*―――― ――――

Ekotrjlutjko 30 3<―――― ――――

Klgètjv` auoetjko7

Tktcn ekotrjlutjko 9 30X - 3<Z

Ekostrcjots7

Ict`rjcn (£0 p`r mb* 5X - Z ≤ 4.<66

Nclkur (£1 p`r hkur* 4X - 6²0Z ≤ 5.666

Oko o`bctjv` X. Z ≠ 6

Psjob c brcphjecn cpprkceh. th` ekostrcjots (sknjd njo`s* cod th` klgètjv` auoetjko (dktt`d njo`* eco l` shkwo cs aknnkws7

Okt`7 th` klgètjv` auoetjko njo` hcs l`ò shkwo ko th` clkv` brcph akr c tktcn ekotrjlutjko ka £:.666 (cssui`d*/ Thus 30X -

3<Z 9 :.666/

Th`ràkr` whò X 9 6. Z 9 (:.666 ò 3<* 9 206

cod whò Z 9 6. X 9 (:.666 ò 30* 9 166

Th` ‘a`csjln` r`bjko‚ js th` cr`c KCLE shkwo ko th` brcph/ Ja th` klgètjv` auoetjko njo` js ikv`d cwcy arki th` krjbjo (ct th`

sci` brcdjòt* th` ncst pkjot jt r`ceh`s jo th` a`csjln` r`bjko js pkjot C whjeh iust th`ràkr` l` th` kptjicn pkjot/

Th`ràkr` th` kptjicn prkduetjko js tk prkdue` cod s`nn 4.<66 uojts ka prkduet Z cod ok uojts ka prkduet X/

<6

L

C

E6

206

166

4.<66

1.666

Zuojts

206 3.466

X uojts

Ict`rjcn

Nclkur




Co cnt`roctjv` cpprkceh wkund l` tk ecneunct` th` tktcn ekotrjlutjkos ct pkjots C. L cod E shkwo ko th` brcph cod s`nèt th` pkjot

bjvjob th` hjbh`st tktcn ekotrjlutjko. cs aknnkws7

Vkjot C

Tktcn ekotrjlutjko arki 4.<66 uojts ka Z js (4.<66 Ò £3<* 9 £06.466

Vkjot L

Tk ajod th` uojts ct thjs pkjot. sknv` th` aknnkwjob `quctjkos sjiuntco`kusny7

5X - Z 9 4.<66 … (3*4X - 6²0Z 9 5.666 … (<*

Arki (3* Z 9 4.<66 ― 5X

Uulstjtutjob jotk (<* 4X - 6²0(4.<66 ― 5X* 9 5.666

∴ 4X - <.366 ― 3²0X 9 5.666

∴ <²0X 9 :66

∴ X 9 516

Uulstjtutjob jotk (3* (5 Ò 516* - Z 9 4.<66

∴ Z 9 5.3<6

Tktcn ekotrjlutjko arki 516 uojts ka X cod 5.3<6 uojts ka Z js (516 Ò £30* - (5.3<6 Ò £3<* 9 £4<.846

Vkjot E

Tktcn ekotrjlutjko arki 206 uojts ka X js (206 Ò £30* 9 £33.<06

Vkjot C bjv`s th` hjbh`st ekotrjlutjko (£06.466 arki prkduejob 4.<66 uojts ka Z cod ok uojts ka X* cod js th`ràkr` th` kptjicn

sknutjko (cs làkr`*/

4 (c* £

Utcodcrd ekst ka cetucn prkduetjko ]3<.066 Ò (33 - <4 - 38*Y 11<.066

Tktcn vcrjcoe`s7 Cdv`rs` Acvkurcln`

£ £

Ict`rjcns (R3* 0.<66

Nclkur (R<* 8.266

Ajx`d kv`rh`cd (R5* 0.866――――――― ――――――33.666 8.266 <.566 C――――――― ―――――― ――――――――

Cetucn ekst (34<.266 - <:3.566 - <56.866* 114.866――――――――

Rkrmjobs7

R3 Qcrjcoe`

£ £

Cetucn ekst 34<.266

0.<66 C


R<

Cetucn ekst <:3.566

8.266 A


R5

Cetucn ekst <56.866

0.866 CUtcodcrd ekst ka cetucn prkduetjko <<0.666

(l* £ £

@xpòdjtur` vcrjcoe`7

Cetucn ekst <56.866

34.866 C

Ludb`t`d ekst (3<.666 Ò 38* <31.666

Qknui` vcrjcoe`7

Ludb`t`d ekst <31.666

:.666 A

Utcodcrd ekst ka cetucn prkduetjko <<0.666

(e* Th` tktcn djrèt ict`rjcns cod nclkur vcrjcoe`s wkund l` th` sci` uod`r clskrptjko cod icrbjocn ekstjob/ Th` tktcn ajx`dkv`rh`cd vcrjcoe` uod`r icrbjocn ekstjob wkund l` djaa`ròt cod wkund l` th` sci` cs th` `xpòdjtur` vcrjcoe` uod`r

clskrptjko ekstjob (£34.866 C*/ Th`r` js ok vknui` vcrjcoe` uod`r icrbjocn ekstjob cs ajx`d prkduetjko eksts cr` tr`ct`d

cs p`rjkd eksts cod okt tr`ct`d cs prkduet eksts/

<3




0 (c* Clskrptjko rct`s7

Ekst eòtr` T7 (286.666 ò 31.<06* 9 £48 p`r icehjo` hkur

Ekst eòtr` R7 (325.466 ò 34.406* 9 £3< p`r djrèt nclkur hkur

(l* Vrji` eksts7 £

Djrèt ict`rjcns 36

Djrèt nclkur7

Ekst eòtr` T 34Ekst eòtr` R <3

――――40

Vrkduetjko kv`rh`cds7

Ekst eòtr` T7 (50 ò 16* Ò 48 <8

Ekst eòtr` R7 (<3 ò 1* Ò 3< 4<――――330――――

(e* Vrkduets dk okt pcss thrkubh s`rvje` ekst eòtr`s sk th` eksts ka sueh eòtr`s ecookt l` clskrl`d djrètny jotk prkduets/

Vrkduets kony pcss thrkubh prkduetjko ekst eòtr`s/ Th`ràkr` jo krd`r tk ecneunct` c tktcn prkduetjko ekst p r uojt. s`rvje`

ekst eòtr` eksts hcv` tk l` r`cppkrtjko`d tk prkduetjko ekst eòtr`s akr clskrptjko/

Th` i`thkd ka r`cppkrtjkoiòt thct aunny rèkbojs`s coy wkrm thct s`rvje` ekst eòtr`s dk akr `ceh js ecnn`d th` rèjprkecn

i`thkd/ Th`r` cr` twk tèhojqu`s akr cppnyjob th` rèjprkecn i`thkd ― c r`p`ct`d djstrjlutjko cpprkceh kr th` us` ka sjiuntco`kus `quctjkos/

<<






Icrms

Uètjko C


Uètjko L

3 (c* (j* Qcrjcln` ekst p`r uojt <

(jj* Tktcn ikothny ajx`d eksts <

(jjj* U`nnjob prje` p`r uojt 3

(jv* Ekotrjlutjko p`r uojt 3―――

1

(l* Ekotrjlutjko arki o`w lusjo`ss <

Kppkrtuojty ekst 33 + <

O`t joer`cs` jo prkajt 3 + <―――

4

(e* @xpncoctjko ka kppkrtuojty ekst 3\à`ròe` tk Vkjotd`xtr` Ntd 3

―――<

―――3<―――

< (c* Joput cod ekov`rsjko 3

Okricn nkss 33 + <

Clokricn bcjo 33 + <

Kutput 3―――

0

(l* @qujvcnòt uojts akr ekov`rsjko 33 + <

Ekst p`r `qujvcnòt uojt akr ekov`rsjko 3 + <

Qcnuctjko ka kutput <

Qcnuctjko ka enksjob wkrm jo prkbr`ss 3―――

0

(e* D`ljt òtry <―――3<―――

5 (c* Ekotrjlutjkos p`r uojt 3

Klgètjv` auoetjko 3

Ekostrcjots 5―――

0

(l* Brcph (kr tktcn ekotrjlutjkos ct a`csjln` pkjots* 5

Kptjicn pnco 3―――

4―――

:―――

<5




Icrms

4 (c* Tktcn ict`rjcns vcrjcoe` 3

Tktcn nclkur vcrjcoe` 3

Tktcn ajx`d kv`rh`cd vcrjcoe` 3

\èkoejnjctjko stctìòt 3―――

4

(l* @xpòdjtur` vcrjcoe` 3

Qknui` vcrjcoe` 3―――

<

(e* Djrèt ict`rjcns cod nclkur vcrjcoe`s th` sci` 3

Tktcn vcrjcoe` 9 xpòdjtur` vcrjcoe` 3

Ok vknui` vcrjcoe` wjth r`csko 3―――

5―――

:―――

0 (c* Ekst eòtr` T clskrptjko rct` 3

Ekst eòtr` R clskrptjko rct` 3―――<

(l* Vrji` ekst 3 + <

Vrkduetjko kv`rh`cds (T* 3

Vrkduetjko kv`rh`cds (R* 3

Tktcn uojt ekst 3 + <―――

5

(e* \`cppkrtjkoiòt `xpncoctjko <

\`cppkrtjkoiòt i`thkd 3―――

5―――

8―――

<4





VC\T 3

A\JDCZ : D@E@IL@\ <660

SP@UTJKO VCV@\




cosw`r`d


cosw`r`d





V c p

` r

3 /

<




Uètjko C ― CNN <0 qu`stjkos cr` ekipunskry cod IPUT l` cttìpt`d/






< Th` aknnkwjob lr`cm`vò ehcrt hcs l`ò drcwo shkwjob njo`s akr tktcn ekst (TE*. tktcn vcrjcln` ekst (TQE*. tktcn ajx`d

ekst (TAE* cod tktcn scn`s r`vòu` (TU\*7

Rhct js th` icrbjo ka sca`ty ct th` 3.266 uojts n`v`n ka cetjvjty;

C <66 uojts

L 566 uojts

E 066 uojts

D 3.6<0 uojts

<

£

6 Pojts

£

6 Pojts

£

6 Pojts

£

6 Pojts

C L

E D

TU\

TE

TQE

TAE

Pojts

3.2663.0663.<661206

£




5 C ekipcoy icouacetur`s c sjobn` prkduet wjth c vcrjcln` ekst p`r uojt ka £<</ Th` ekotrjlutjko tk scn`s rctjk js 40%/

Ikothny ajx`d eksts cr` £3:8.666/

Rhct js th` lr`cm`vò pkjot (jo uojts*;

C 4.:06

L :.666

E 33.666

D <6.666

4 Co krbcojsctjko hcs th` aknnkwjob tktcn eksts ct twk cetjvjty n`v`ns7

Cetjvjty n`v`n (uojts* 32.666 <<.666

Tktcn eksts (£* 346.666 326.666

Qcrjcln` ekst p`r uojt js ekostcot jo thjs rcob` ka cetjvjty cod th`r` js c st`p up ka £0.666 jo th` tktcn ajx`d eksts whò

cetjvjty `xe``ds 38.666 uojts/

Rhct js th` tktcn ekst ct co cetjvjty n`v`n ka <6.666 uojts;

C £300.666

L £308.666

E £316.666

D £315.666

0 Th` aknnkwjob stctìòts r`nct` tk ajocoejcn ceekuotjob kr tk ekst cod icocbìòt ceekuotjob7

(j* Th` icjo us`rs ka ajocoejcn ceekuotjob joakrictjko cr `xt`rocn tk co krbcojsctjko/

(jj* Ekst ceekuotjob js pcrt ka ajocoejcn ceekuotjob cod `stclnjsh`s eksts joeurr`d ly co krbcojsctjko/

(jjj* Icocbìòt ceekuotjob js us`d tk cjd pncoojob. ekotrkn cod dèjsjko icmjob/

Rhjeh ka th` stctìòts cr` ekrrèt;

C (j* cod (jj* kony





(j* Cppnjectjko pcemcb`

(jj* Kp`rctjob syst i

(jjj* Upr`cdsh` t

Rhjeh ka th` clkv` t`ris cr` `xcipn`s ka ekiput`r skatwcr`;

C (j* cod (jj* kony




5 ]V/T/K/




2 Co krbcojsctjko‚s stkem rèkrds akr ncst ikoth shkw th` aknnkwjob trcoscetjkos jo r`spèt ka ko` jtì7


(uojts* (uojts* (uojts*

3st 566

0th 366 <66

35th 166 866

<6th 566 066<8th <66 566

Th` kpòjob stkem wcs vcnu`d ct c tktcn ekst ka £:.566 cod cnn rè`jpts ko th` 35th w`r` purehcs`d ct c ekst ka £55

p`r uojt/

Th` krbcojsctjko us`s th` w`jbht`d cv`rcb` i`thkd ka vcnuctjko cod ecneunct`s c o`w w`jbht`d cv`rcb` cat`r `ceh

stkr`s rè`jpt/

Rhct wcs th` tktcn vcnu` ka th` enksjob stkem;

C £:.066

L £:.266

E £:.206

D £:.:66

8 C ekipcoy us`s :.666 uojts ka c ekipkoòt p`r cooui/ Th` ekipkoòt hcs c purehcs prje` ka £46 p`r uojt cod

th` ekst ka pncejob co krd`r js £316/ Th` cooucn hkndjob ekst ka ko` ekipkoòt js `qucn tk 8% ka jts purehcs` prje`/

Rhct js th` @ekokije Krd`r Sucotjty (tk th` o`cr`st uojt* ka th` ekipkoòt;

C 056

L 123

E :4:

D 3.54<

: C ekipcoy d`t`rijo`s jts krd`r qucotjty akr c ekipkoòt usjob th` @ekokije Krd`r Sucotjty (@KS* ikd`n/

Rhct wkund l` th` àaèts ko th` @KS cod th` tktcn cooucn krd`rjob ekst ka co joer`cs` jo th` cooucn ekst ka

hkndjob ko` uojt ka th` ekipkoòt jo stkem;

@KS Tktcn cooucn krd`rjob ekst

C Nkw`r Hjbh`r

L Hjbh`r Nkw`r

E Nkw`r Ok aaèt

D Hjbh`r Ok aaèt

4




36 Ekosjd`r th` aknnkwjob stctìòts7

(j* Gkl ekstjob js kony cppnjecln tk s`rvje` krbcojsctjkos/

(jj* Lcteh ekstjob eco l` us`d whò c ouil`r ka jdòtjecn prkduets cr` icouacetur`d tkb`th`r tk bk jotk ajojsh`d

stkem/

Js `ceh stctìòt T\P@ kr ACNU@;

Utctìòt (j* Utctìòt (jj*

C Acns` Acns`

L Acns` Tru`

E Tru` Tru`

D Tru` Acns`

33 Co krbcojsctjko clskrls kv`rh`cds ko c icehjo` hkur lcsjs/ Th` pncoo`d n`v`n ka cetjvjty akr ncst ikoth wcs 56.666

icehjo` hkurs wjth c tktcn kv`rh`cd ekst ka £<42.066/ Cetucn r`sunts shkw`d thct <8.666 icehjo` hkurs w`r`

rèkrd`d wjth c tktcn kv`rh`cd ekst ka £<58.666/

Rhct wcs th` tktcn uod`r clskrptjko ka kv`rh`cds ncst ikoth;

C £2.666

L £2.066

E £:.066

D £31.066

3< Th` aknnkwjob joakrictjko r`nct`s tk c icouaceturjob ekipcoy akr o`xt p`rjkd7

Pojts £Vrkduetjko 34.666 Ajx`d prkduetjko eksts 15.666

Ucn`s 3<.666 Ajx`d s`nnjob eksts 3<.666

Psjob clskrptjko ekstjob th` prkajt akr o`xt p`rjkd hcs l`ò ecneunct`d cs £51.666/

Rhct wkund th` prkajt akr o`xt p`rjkd l` usjob icrbjocn ekstjob;

C £<0.666

L £<2.666

E £40.666

D £42.666

0 ]V/T/K/






% ka joput njtr`s njtr`s

A 8 10.666 08.:66

B 0 52.066 50.266


Vrke`ss A Vrke`ss B





34 Ncst ikoth <2.666 djrèt nclkur hkurs w`r` wkrm`d ct co cetucn ekst ka £<51.580 cod th` stcodcrd djrèt nclkur

hkurs ka prkduetjko w`r` <:.886/ Th` stcodcrd djrèt nclkur ekst p`r hkur wcs £8²06/

Rhct wcs th` nclkur àajejòey vcrjcoe`;

C £32.0:0 Cdv`rs`

L £32.0:0 Acvkurcln`

E £<4.486 Cdv`rs`

D £<4.486 Acvkurcln`

30 Ncst ikoth c ekipcoy‚s ludb`t`d scn`s w`r` 0.666 uojts/ Th` stcodcrd s`nnjob prje` wcs £1 p`r uojt wjth c stcodcrd

ekotrjlutjko tk scn`s rctjk ka 16%/ Cetucn scn`s w`r` 4.106 uojts wjth c tktcn r`vòu` ka £56.<<0

Rhct w`r` th` acvkurcln` scn`s prje` cod cdv`rs` scn`s vknui` ekotrjlutjko vcrjcoe`s;

Ucn`s prje` Ucn`s vknui` ekotrjlutjko

£ £

C <.5<0 3.<16

L <.066 3.<16

E <.5<0 <.366

D <.066 <.366

31 Rhjeh ka th` aknnkwjob js co jojtjcn r`qujrìòt ka c icocbìòt ekotrkn systì;

C @stclnjshjob th` stcodcrd tk l` cehj`v`d

L I`csurjob th` cetucn p`rakricoe`

E U`ttjob krbcojsctjkocn klgètjv`s

D Tcmjob cpprkprjct` ekrrètjv` cetjko

1






<3 C ekipcoy js `vcnuctjob c prkgèt thct r`qujr`s 4.666 mb ka c ict`rjcn thct js us`d r`buncrny jo okricn prkduetjko/

<.066 mb ka th` ict`rjcn. purehcs`d ncst ikoth ct c tktcn ekst ka £<6.666. cr jo stkem/ Ujoe` ncst ikoth th` prje`

ka th` ict`rjcn hcs joer`cs`d ly <3 + <%/

Rhct js th` tktcn r`n`vcot ekst ka th` ict`rjcn akr th` prkgèt;

C £3<.566

L £<6.066

E £5<.566

D £5<.866

<< Jo c prke`ss wh`r` th`r` cr` ok wkrm)jo)prkbr`ss stkems. twk gkjot prkduets (G cod M* cr` er`ct`d/ Joakrictjko (jo

uojts* r`nctjob tk ncst ikoth js cs aknnkws7

Vrkduet Ucn`s Kpòjob stkem ka Enksjob stkem ka

ajojsh`d bkkds ajojsh`d bkkds

G 1.666 366 566

M 4.666 466 <66

Gkjot prkduetjko eksts ncst ikoth w`r` £336.666 cod th`s` w`r` cppkrtjko`d tk gkjot prkduets lcs`d ko th` ouil`r

ka uojts prkdue`d/

Rhct w`r` th` gkjot prkduetjko eksts cppkrtjko`d tk prkduet G akr ncst ikoth;

C £15.866

L £14.666

E £11.666

D £18.<66

<5 C ekipcoy icouacetur`s twk prkduets (N cod I* usjob th` sci` ict`rjcn cod nclkur/ Jt hknds ok stkems/ Joakrictjko

clkut th` vcrjcln` eksts cod icxjiui dìcods cr` cs aknnkws7

Vrkduet N Vrkduet I

£+uojt £+uojt

Ict`rjcn (£4 p`r njtr`* 35 3:

Nclkur (£2 p`r hkur* 50 <8

Pojts Pojts

Icxjiui ikothny dìcod 1.666 8.666

@ceh ikoth 06.666 njtr`s ka ict`rjcn cod 16.666 nclkur hkurs cr` cvcjncln`/

Rhjeh ko` ka th` aknnkwjob stctìòts js ekrrèt;

C Ict`rjcn js c njijtjob acetkr lut nclkur js okt c njijtjob acetkr/

L Ict`rjcn js okt c njijtjob acetkr lut nclkur js c njijtjob acetkr/

E O`jth`r ict`rjcn okr nclkur js c njijtjob acetkr/

D Lkth ict`rjcn cod nclkur cr` njijtjob acetkrs/

8





C ekipcoy hcs `stclnjsh`d th` aknnkwjob s`nnjob prje`. eksts cod r`vòu` `quctjkos akr ko` ka jts prkduets7

U`nnjob prje` (£ p`r uojt* 9 06 ― 6²6<0S


Tktcn eksts p`r ikoth (£* 9 <.666 - 30S

S r`pr`sòts th` ouil`r ka uojts prkdue`d cod sknd p`r ikoth/

<4 Ct whct s`nnjob prje` wjnn ikothny prkajts l` icxjijs`d;

C £30²66

L £32²06

E £<0²66

D £5<²06

<0 Rhct wkund l` th` ikothny prkajt ja th` s`nnjob prje` p`r uojt wcs s t ct £<6;

C £3.666

L £4.666

E £1.666

D £3<.666

(06 icrms*

: ]V/T/K/




Uètjko L ― CNN AJQ@ qu`stjkos cr` ekipunskry cod IPUT l` cttìpt`d/

3 Vkjotd`xtr` Ntd. whjeh icouacetur`s cod s`nns c sjobn` prkduet. js eurròtny prkduejob cod s`nnjob 36<.666 uojts p`r

ikoth. whjeh r`pr`sòts 80% ka jts aunn ecpcejty/ Tktcn ikothny eksts cr` £13:.666 lut ct aunn ecpcejty th`s` wkund

l` £266.666/ Tktcn ajx`d eksts wkund rìcjo uoehcob`d ct cnn cetjvjty n`v`ns up tk aunn ecpcejty/ Th` okricn s`nnjob

prje` ka th` prkduet r`sunts jo c ekotrjlutjko tk scn`s rctjk ka 46%/

C o`w eustki`r hcs kaa`r`d tk tcm` c ikothny d`njv`ry ka 30.666 uojts ct c prje` p`r uojt <6% l`nkw th` okricns`nnjob prje`/ Ja thjs o`w lusjo`ss js cee`pt`d. `xjstjob scn`s cr` `xpèt`d tk acnn ly ko` uojt akr `v`ry sjx uojts sknd

tk thjs o`w eustki`r/

\`qujr`d7

(c* Akr th` eurr ot prkduetjko cod scn s n`v`n. ecneunct`7

(j* th` vcrjcln ekst p`r uojt=

(jj* th` tktcn ikothny ajx d eksts=

(jjj* th` s nnjob prje` p`r uojt=

(jv* th` ekotrjlutjko p`r uojt/ (1 icrms*

(l* Ecneunct` th` o`t joer`cs` kr dèr`cs` jo ikothny prkajt whjeh wkund r`sunt arki cee ptcoe` ka th` o`w

lusjo`ss/ (4 icrms*

(e* Jo th` ekot xt ka dèjsjko icmjob. xpncjo th` t ri ‘kppkrtuojty ekst‚ cod jnnustrct` ykur cosw`r ly rà`ròe`

tk Vkjotd`xtr` Ntd/ (< icrms*

(3< icrms*

< Vcrtn`t Ntd icm`s c prkduet thct pcss`s thrkubh twk icouaceturjob prke`ss`s/ C okricn nkss `qucn tk 8% ka th` rcw

ict`rjcn joput keeurs jo Vrke`ss J lut ok nkss keeurs jo Vrke`ss JJ/ Nkss`s hcv` ok r`cnjscln` vcnu`/

Cnn th` rcw ict`rjcn r`qujr`d tk icm` th` prkduet js joput ct th` stcrt ka Vrke`ss J/ Th` kutput arki Vrke`ss J `ceh

ikoth js joput jotk Vrke`ss JJ jo th` sci` ikoth/ Rkrm jo prkbr`ss keeurs jo Vrke`ss JJ kony/

Joakrictjko akr ncst ikoth akr `ceh prke`ss js cs aknnkws7

Vrke`ss J

\cw ict`rjcn joput 06.666 njtr`s ct c ekst ka £510.666

Ekov`rsjko eksts £<01.666

Kutput tk Vrke`ss JJ 42.666 njtr`s

Vrke`ss JJ

Kpòjob wkrm jo prkbr ss 0.666 njtr s (46% ekipn t akr ekov`rsjko eksts* vcnu`d ct £86.666

Ekov`rsjko eksts £5:<.666

Enksjob wkrm jo prkbr`ss <.666 njtr`s (06% ekipn`t akr ekov`rsjko eksts*

\`qujr`d7

(c* Vr`pcr` th` Vrke`ss J ceekuot akr ncst ikoth/ (0 icrms*

(l* Ecneunct` jo r`spèt ka Vrke`ss JJ akr ncst ikoth7

(j* th` vcnu` ka th` ekipn t`d kutput= cod

(jj* th` vcnu` ka enksjob wkrm jo prkbr`ss/ (0 icrms*

(e* Ja th` nkss s jo Vrke ss J w`r` tkxje cod th` ekipcoy joeurr`d eksts jo sca`ny djspksjob ka thì. stct` hkw

th` djspkscn eksts csskejct`d wjth th` okricn nkss wkund hcv` l`ò rèkrd`d jo th` Vrke`ss J ceekuot/ Ok

ecneunctjkos cr` r`qujr`d/ (< icrms*

(3< icrms*

36




5 GRR Ntd icouacetur`s twk prkduets. X cod Z. cod coy qucotjtj`s prkdue`d eco l` sknd akr £16 p`r uojt cod £<0

p`r uojt r`spètjv`ny/ Qcrjcln` eksts ka th` twk prkduets cr`7

X Z


Ict`rjcns (ct £0 p`r mb* 30 0

Nclkur (ct £1 p`r hkur* <4 5

Kth`r vcrjcln` eksts 1 0――― ―――Tktcn 40 35

――― ―――

O`xt ikoth kony 4.<66 mb ka ict`rjcn cod 5.666 nclkur hkurs wjnn l` cvcjncln`/

Th` ekipcoy hknds ok stkems cod cjis tk icxjijs` jts prkajts `ceh ikoth/

\`qujr`d7

(c* Utct` th` klgètjv` auoetjko cod ekostrcjots jo c akri sujtcln akr sknvjob ly njo`cr prkbrciijob/

(0 icrms*

(l* D`t`rijo` th` kptjicn prkduetjko pnco akr o`xt ikoth (jo uojts*/ (4 icrms*

(: icrms*

4 Vnkv`rn`jbh Ntd. whjeh icouacetur`s c sjobn` prkduet. us`s stcodcrd clskrptjko ekstjob/ Th` stcodcrd prkduet ekst

p`r uojt js cs aknnkws7

£

Djrèt ict`rjcns 33

Djrèt nclkur <4

Ajx`d prkduetjko kv`rh`cd 38

Ludb`t`d cod cetucn prkduetjko akr ncst ikoth w`r` 3<.666 uojts cod 3<.066 uojts r`spètjv`ny/ Th` cetucn eksts

joeurr`d ncst ikoth w`r`7

£

Djrèt ict`rjcns 34<.266

Djrèt nclkur <:3.566

Ajx`d prkduetjko kv`rh`cd <56.866

\`qujr`d7

(c* Vr`pcr` c stctìòt thct rèkoejn`s th` stcodcrd ekst ka cetucn prkduetjko wjth jts cetucn ekst akr ncst ikoth

cod hjbhnjbhts th` tktcn vcrjcoe` akr `ceh ka th` thr`` ekst `nìòts/ (4 icrms*

(l* Vrkvjd` c lr`cmdkwo ka th` tktcn ajx`d prkduetjko kv`rh`cd vcrjcoe` jo ykur stctìòt jo (c* ly ecneunctjob

twk sul vcrjcoe`s/ (< icrms*

(e* Ja Vnkv`rn`jbh Ntd us s stcodcrd icrbjocn ekstjob jost`cd ka stcodcrd clskrptjko ekstjob. xpncjo hkw COD

why coy ka th` thr`` tktcn vcrjcoe`s ecneunct`d jo (c* wkund l` djaa`ròt cod stct` en`crny whjeh. ja coy. ka

th` vcrjcoe`s wkund rìcjo uoehcob`d/ Ok ecneunctjkos cr` r`qujr`d/ (5 icrms*

(: icrms*

33 ]V/T/K/




0 Ucobczur` Ntd icouacetur`s icoy djaa`ròt prkduets jo c acetkry thct hcs twk prkduetjko ekst eòtr`s (T cod R* cod

s`v`rcn s`rvje` ekst eòtr`s/

Th` tktcn ludb`t`d kv`rh`cd eksts (cat`r th` cnnkectjko. cppkrtjkoiòt cod r`cppkrtjkoiòt ka s`rvje` ekst eòtr`

eksts*. cod kth`r joakrictjko akr prkduetjko ekst eòtr`s T cod R cr` cs aknnkws7

Ekst eòtr` Ludb`t`d Lcsjs ka kv`rh`cd Ludb`t`d cetjvjty

kv`rh`cds clskrptjko

T £286.666 Icehjo` hkurs 31.<06 icehjo` hkurs

R £325.466 Djrèt nclkur hkurs 34.406 djrèt nclkur hkurs

\`qujr`d7

(c* Ecneunct` th` kv`rh`cd clskrptjko rct s akr ekst eòtr s T cod R/ (< icrms*

Th` prji` ekst ka prkduet VV. ko` ka th` prkduets icd` ly Ucobczur` Ntd. js cs aknnkws7

£ p`r uojt

Djrèt ict`rjcn 36

Djrèt nclkur7

Ekst eòtr` T 34Ekst eòtr` R <3

Ko` uojt ka prkduet VV tcm`s 50 ijout`s ka icehjo` tji` jo ekst eòtr` T/ Th` djrèt nclkur jo ekst eòtr` T js pcjd

£2 p`r hkur cod £1 p`r hkur jo ekst eòtr` R/

(l* Ecneunct` th` tktcn prkduetjko ekst akr ko` uojt ka VV/ (5 icrms*

(e* Lrjàny `xpncjo why s rvje` ekst eòtr` eksts o``d tk l` r`cppkrtjko`d tk prkduetjko ekst eòtr`s/ Rhjeh

i`thkd ka r`cppkrtjkoiòt aunny rèkbojs`s th` wkrm thct s`rvje` ekst eòtr`s dk akr `ceh kth`r;

(5 icrms*

(8 icrms*

3<










Uètjko C

3 C

< E

5 L

4 E

0 C

1 D

2 E

8 D

: L

36 C

33 L

3< C

35 L

34 L

30 E

31 L

32 C

38 E3: E

<6 E

<3 D

<< D

<5 E

<4 E

<0 C

3 C

< E

5 L Ekotrjlutjko p`r uojt 9 30 x 6²4 9 £1

Lr`cm `vò pkjot 9 38.666 ò 30 9 3.<66 uojts

Vrkajt whò 3.066 uojts sknd 9 (3.066 ― 3.<66* x 1 9 £3.866

4 E Pojts Tktcn ekst (£*

3.466 18.<66

3.<66 11.166――――― ――――――――3.<66 3.166――――― ――――――――

Qcrjcln` ekst p`r uojt 9 (3.166 ò <66* 9 £8

Tktcn ajx`d ekst (clkv` 3.666 uojts* 9 ]18.<66 ― (3.466 x 8*Y 9 £02.666

Tktcn ekst akr 3.666 uojts 9 ](02.666 ― 1.666* - (3.666 x 8*Y 9 £0:.666

0 C

1 D

2 E @KS 9 {] < x <6 x (4 x <6.666* Y ò ]6²61 x <0Y}6²0 9 3.413 uojts

8 D

: L (Ludb`t`d qucotjty ― Cetucn qucotjty* x stcodcrd prkajt p`r uojt

(3.666 ― :66* x (06 ― 5:* 9 £3.366

36 C Ludb`t`d kv`rh`cd ― cetucn kv`rh`cd 9 3.<06

Cetucn kv`rh`cd 9 6²:8 x Ludb`t`d kv`rh`cd

Ludb`t`d kv`rh`cd ― (6²:8 x Ludb`t`d kv`rh`cd* 9 3.<06

Ludb`t`d kv`rh cd 9 3.<06 ò 6²6< 9 1<.066Cetucn kv`rh`cd 9 1<.066 ― 3.<06 9 £13.<06

32




33 L Enksjob stkem 9 366 ― 06 - <66 ― 06 ― 06 9 306 uojts

AJAK 9 306 x 1< 9 £:.566

NJAK 9 (366 x 1<* - (06 x 12* 9 £:.006

NJAK vcnuctjko br`ct`r thco AJAK vcnuctjko ly £<06

3< C

35 L Ekst eòtr` B 9 46.666 - (6²06 x 38.666* - 6²56 ]56.666 - (6²36 x 38.666*Y

35 L Ekst eòtr` B 9 £08.046

34 L

30 E

31 L

32 C £

Vrji` ekst ]14 - (2 x 8*Y 3<6

Vrkduetjko kv`rh`cd (2 x <6* 346――――<16

Oko)prkduetjko kv`rh`cd (6²16 x 3<6* 2<

――――Tktcn ekst 55<

――――

38 E Kppkrtuojty ekst p`r smjnn`d nclkur hkur 9 ]<0 ò (<6 ò 8*Y 9 £36

\`n`vcot ekst7 £

Umjnn`d nclkur ekst (:6 x 8* 3.2<6

Kppkrtuojty ekst (:6 x 36* 3.:66―――――3.1<6―――――

3: E \`n`vcot ekst ka c r`buncrny us`d ict`rjcn jo stkem js jts r`pnceìòt ekst (166 x <2* 9 £31.<66

<6 E Joput 9 (34.666 - 5.666 ― <.666* 9 30.666 uojts

<3 D Ict`rjcn ekst p`r uojt 9 ]03.666 ò (3<.666 - 5.666*Y 9 £5²46

Ekov`rsjko7

Ekst p`r `qujvcnòt uojt 9 ]3:5.326 ò (3<.666 - 6²46 x <.666 - 6²56 x 5.666*Y

Ekst p`r `qujvcnòt uojt 9 3:5.326 ò 35.266 9 £34²36

Enksjob stkem vcnuctjko 9 (5.666 x 5²46* - (:66 x 34²3* 9 £<<.8:6

<< D

<5 E Vrkajts icxjijs`d whò7 Icrbjocn r`vòu` (I\* 9 Icrbjocn ekst (IE*

IE 9 8

I\ 9 (46 ― 6²631S*

I\ 9 IE 46 ― 6²631S 9 8.666

I\ 9 IE 46 ― 6²631 S 9 <.666Rhò S 9 <.666 Vrje` 9 46 ― (6²668 x <.666* 9 £<4

<4 E Klgètjv` auoetjko (icxjijsctjko ka ekotrjlutjko* 9 4X - Z

N`t 4X - Z 9 46.666 (cssui`d*

Rhò X 9 6. Z 9 46.666

Rhò Z 9 6. X 9 36.666

Th`s` twk pkjots cr` pnktt`d ko th` brcph cod gkjo`d ly c (dktt`d* njo`/ Thjs njo` js thò ikv`d cwcy arki th` krjbjo m``pjob

jt pcrcnn`n tk th` krjbjocnny drcwo dktt`d njo` uotjn jt r`ceh`s th` aurth`st ikst pkjot jo th` a`csjln` cr`c ((KHGMN*/

Jo thjs ecs` thct wjnn l` th` pkjot M whjeh js kptjicn/

<0 C 36X - 2Z 9 26.666

Rhò X 9 6. Z 9 36.666

Rhò Z 9 6. X 9 2.666

Ekostrcjot njo` (<* gkjos th`s` twk pkjots ko th` cx`s/

38




Uètjko L

3 (c* Vrke`ss B

Njtr`s £ Njtr`s £

\cw ict`rjcn 16.666 583.666 Kutput (R5*7

Djrèt nclkur 386.666 V3 (R4* 51.<06 062.066

Djrèt xpòs`s 04.666 V< (R4* <3.206 564.066

Vrkduetjko Okricn nkss (R<* 5.666 30.666

kv`rh`cds (R3* 3:8.666Clokricn bcjo

(R4* 3.666 34.666

――――――― ―――――――― ――――――― ――――――――

13.666 8<2.666 13.666 8<2.666

――――――― ―――――――― ――――――― ――――――――

Rkrmjobs7

R3 Vrkduetjko kv`rh`cds 9 336% x 386.666 9 £3:8.666

R< Okricn nkss 9 0% x 16.666 9 5.666 njtr`s ct 0 9 £30.666

R5 Tktcn kutput 9 13.666 ― 5.666 9 08.666

R5 Upnjt V3 7 V< jo rctjk 0 7 5

R5 V3 9 (0 ò 8* x 08.666 9 51.<06 njtr`s

R5 V< 9 (5 ò 8* x 08.666 9 <3.206 njtr`s

R4 Ekst p`r njtr`7R5 O`t tktcn ekst 9 583.666 - 386.666 - 04.666 - 3:8.666 ― 30.666

R5 O`t tktcn ekst 9 £2:8.666

R5 @xpèt`d kutput 9 16.666 x :0% 9 02.666 njtr`s

R5 Ekst p`r njtr` 9 2:8.666 ò 02.666 9 £34

R5 Qcnuctjkos7

R5 Clokricn bcjo 9 3.666 x 34 9 £34.666

R5 Gkjot prkduets7

R5 Gkjot prkdV3 51.<06 x 34 9 £062.066

R5 Gkjot prkdV< <3.206 x 34 9 £564.066

(l* Cssuijob 366 njtr`s ka prkduet V3 £

\`vòu` ja sknd ct pkjot ka spnjt)kaa wjthkut

aurth`r prke`ssjob (366 x <6* <.666

\`vòu` (arki VV3* ja sknd cat`r

aurth`r prke`ssjob (366 x :6%* x <1 <.546―――――

Cddjtjkocn r`vòu` 3.546―――――

Cddjtjkocn ekst (jo prke`ss H* 3.466―――――

Th` cddjtjkocn ekst `xe``ds th` cddjtjkocn r`vòu` ly £16 akr `v`ry 366 njtr`s ka prkduet V3 aurth`r prke`ss`d/ Akr `xcipn`.

ja th` kutput ka 51.<06 njtr`s ka prkduet V3 ncst ikoth w`r` aurth`r prke`ss`d tk icm` prkduet VV3 thò th` cddjtjkocn eksts

wkund `xe``d th` cddjtjkocn r`vòu` ly (51.<06 ò 366 x 16* 9 £<3.206/

Th`ràkr` prkduet V3 shkund okt l` aurth`r prke`ss`d jotk prkduet VV3/

(e* (j* Djrèt xpòs s cr` eksts. kth`r thco ict rjcn cod nclkur. whjeh cr` spèjajecnny trce`cln` tk th` prke ss (B*/ Co xcipn`

ka sueh c ekst wkund l` th` ekst ka hjrjob spèjcn `qujpiòt r`qujr`d akr thct prke`ss kony/(jj* Vrkduetjko kv`rh`cds cr` bò`rcn acetkry wjd` eksts whjeh o``d tk l` cppkrtjko`d tk th` vcrjkus prke`ss`s thct lòàjt

arki thì/ Co `xcipn` ka prkduetjko kv`rh`cd wkund l` acetkry rct`s/

< (c* Ikothny icehjojob hkurs r`qujr`d tk i``t icxjiui dìcod7

Vrkduet Pojts Hkurs+uojt Tktcn hkurs

\ :.666 (46 ò 16* 9 6²112 31.666

U 1.666 (04 ò 16* 9 6²:66 30.466

T 5.666 (20 ò 16* 9 3²<06 35.206――――――30.306

Cvcjncln` hkurs 36.066――――――

Uhkrtacnn jo icehjojob hkurs 34.106――――――

3:






(l* Vr`djet`d icjotòcoe` ekst akr o`xt qucrt`r (44.666 uojts* js7

<3²256 - (3<²5<6 x 44* 9 015²83 kr £015.836

Th` icgkr r`s`rvctjko clkut thjs pr`djetjko js thct 44.666 uojts ka prkduetjko js w`nn kutsjd` th` rcob` ka dctc us`d tk

`stclnjsh th` njo`cr r`br`ssjko `quctjko/ Th` dctc r`nct`d tk c rcob` 31.666 tk 5<.666 uojts p`r qucrt`r/ Th` l`hcvjkur ka

eksts kutsjd` thjs rcob` icy l` qujt` djaa`ròt/ Akr `xcipn` th`r` icy l` c st`p jo th` ajx`d eksts/

0 (c* Ludb`t`d prkajt stctìòt (clskrptjko ekstjob*7£‚666 £‚666

Ucn`s (<4.666 uojts* 814

N`ss7 Vrkduetjko ekst ka scn`s7

N`ss7 Kpòjob stkem (5.666 x <8* ]R3Y 84

N`ss7 Vrkduetjko (<<.666 x <8* 131

N`ss7 Enksjob stkem (3.666 x <8* (<8*

―――― (12<*

――――

3:<

N`ss7 Pod`r clskrptjko ka ajx`d

N`ss7 prkduetjko kv`rh`cd ekst ]R<Y

N`ss7 (5.666 x 0* (30*

――――

Brkss prkajt 322

N`ss7 Oko)prkduetjko eksts7

N`ss7 Qcrjcln` s`nnjob ekst 16

N`ss7 Ajx`d s`nnjob cod cdijo eksts 46

――― (366*

――――

O`t prkajt 22

――――

Rkrmjobs7 £

R3 Qcrjcln` prkduetjko ekst p`r uojt <5

R3 ]Akr `xcipn`. arki kpòjob stkem uod`r

R3 icrbjocn ekstjob7 (1:.666 ò 5.666*Y

R3 Ajx`d prkduetjko ekst p`r uojt 0

R3 ]3<0.666 ò <0.666Y ―――

R3 <8

―――

R< Pod`r clskrptjko (<0.666 ― <<.666* 9 5.666 uojts

(l* \èkoejnjctjko7

£‚666

O`t prkajt p`r clskrptjko ekstjob (c* 22

Cdd7 Dèr`cs` jo stkems x ajx`d prkduetjko kv`rh`cd

Cdd7 ekst p`r uojt ]<.666 x 0Y 36

―――

O`t prkajt p`r icrbjocn ekstjob (p`r qu`stjko* 82

―――

(e* Icrbjocn ekstjob js ikr` r`n`vcot akr shkrt)t`ri dèjsjko)icmjob cs jt s`pcrct`s ajx`d cod vcrjcln` eksts/ Jo th` shkrt)t`ri

ajx`d eksts cr` ikr` njm`ny tk rìcjo uoehcob`d cod th`ràkr` wkund okt l` r`n`vcot/

<3






Icrms

Uètjko C


Uètjko L

3 (c* Joputs <

Clokricn bcjo 33 + <Okricn nkss 33 + <Gkjot prkduets <

―――

2

(l* Cddjtjkocn r`vòu` 33 + <Cddjtjkocn ekst 3

Ekoenusjko 3 + <―――

5

(e* Djrèt `xpòs`s 3

Vrkduetjko kv`rh`cds 3

―――

<―――3<―――

< (c* \`qujr`d hkurs 33 + <Uhkrtacnn 3 + <

―――

<

(l* Ekotrjlutjko p`r uojt 33 + <Ekotrjlutjko p`r icehjojob hkur 33 + <\comjob 3 + <

Kptjicn pnco 33 + <\`suntcot ekotrjlutjko 3

―――

1―――

8―――

5 (c* Vrje` vcrjcoe` 33 + <Pscb` vcrjcoe` 33 + <

―――

5

(l* Qcrjcoe`s 3

Ehcob` jo stkem 3Ncykut+pr`sòtctjko ka stctìòt 3

―――

5

(e* (j* Ecus s (3 icrm akr `ceh* <

(jj* Vurehcsjob icocb r 3

\`spkosjljnjty akr luyjob 3

―――

4―――36―――

<5







VC\T 3

A\JDCZ : GPO@ <661

SP@UTJKO VCV@\




cosw`r`d

Uètjko L CNN AJQ@ qu`stjkos cr` ekipunskry cod IPUT l`

cosw`r`d





V c p

` r

3 /

<







3 C suppnj`r ka t`n`phko` s`rvje`s ehcrb`s c ajx`d njo` ròtcn p`r p`rjkd/ Th` ajrst 36 hkurs ka t`n`phko` ecnns ly th`

eustki`r cr` ar``. cat`r thct cnn ecnns cr` ehcrb`d ct c ekostcot rct` p`r ijout` up tk c icxjiui. th`r`cat`r cnn ecnns

jo th` p`rjkd cr` cbcjo ar``/

Rhjeh ka th` aknnkwjob brcphs d`pjets th` tktcn ekst tk th` eustki`r ka th` t`n`phko` s`rvje`s jo c p`rjkd;

< Akur v`rtjecn njo`s hcv` l`ò ncl`nn`d V. S. \ cod U ct djaa`ròt n`v`ns ka cetjvjty ko th` aknnkwjob prkajt)vknui` ehcrt7

Rhjeh njo` r`pr`sòts th` tktcn ekotrjlutjko ct thct n`v`n ka cetjvjty;

C Njo` V

L Njo` S

E Njo` \

D Njo` U

<

C L

E D

£ £

£ £

6 Hkurs 6 Hkurs

6 Hkurs 6 Hkurs

£

V

S \

U

Kutput6

C

E D

L






8 C ekipcoy d`t`rijo`s jts krd`r qucotjty akr c rcw ict`rjcn usjob th` @KS ikd`n/

Rhct wkund l` th` àaèts ko th` @KS cod ko th` tktcn cooucn stkemhkndjob ekst ka c dèr`cs` jo th` ekst ka

pncejob co krd`r akr th` rcw ict`rjcn;

@KS Tktcn cooucn

stkemhkndjob ekst

C Joer`cs` Ok aaèt

L Dèr`cs` Ok àaèt

E Joer`cs` Joer`cs`

D Dèr`cs` Dèr`cs`

: C ekipcoy us`s stcodcrd clskrptjko ekstjob/ Th` aknnkwjob dctc r`nct` tk ncst ikoth7

Ludb`t Cetucn

Ucn`s cod prkduetjko (uojts* 3.666 :66

Utcodcrd Cetucn

£ £

U`nnjob prje` p`r uojt 06 0<

Tktcn prkduetjko ekst p`r uojt 5: 46

Rhct wcs th` cdv`rs` scn`s vknui` prkajt vcrjcoe` ncst ikoth;

C £3.666

L £3.366

E £3.<66

D £3.566

36 C ekipcoy kp`rct`s c stcodcrd icrbjocn ekstjob systì/ Ncst ikoth cetucn ajx`d kv`rh`cd `xpòdjtur` wcs <%

l`nkw ludb`t cod th` ajx`d kv`rh`cd `xpòdjtur` vcrjcoe` wcs £3.<06/

Rhct wcs th` cetucn ajx`d kv`rh`cd `xpòdjtur` akr ncst ikoth;

C £13.<06

L £1<.420

E £1<.066

D £15.206

33 Co krbcojsctjko‚s stkem rèkrds shkw th` aknnkwjob trcoscetjkos akr c spèjaje jtì durjob ncst ikoth7


uojts uojts

4th 06

35th <66

<6th 06

<2th 06

Th` stkem ct th` l`bjoojob ka ncst ikoth ekosjst`d ka 366 uojts vcnu`d ct £1.266/

Th` rè`jpts ncst ikoth ekst £1< p`r uojt/

Th` vcnu` ka th` enksjob stkem akr ncst ikoth hcs l`ò ecneunct`d twje` ― koe` usjob c AJAK vcnuctjko cod koe` usjob

c NJAK vcnuctjko/

Rhjeh ka th` aknnkwjob stctìòts clkut th` vcnuctjko ka enksjob stkem akr ncst ikoth js ekrrèt;

C Th` AJAK vcnuctjko js hjbh`r thco th` NJAK vcnuctjko ly £<06/

L Th` NJAK vcnuctjko js hjbh`r thco th` AJAK vcnuctjko ly £<06/

E Th` AJAK vcnuctjko js hjbh`r thco th` NJAK vcnuctjko ly £066/D Th` NJAK vcnuctjko js hjbh`r thco th` AJAK vcnuctjko ly £066/

4




3< C ekipcoy us`s clskrptjko ekstjob wjth c pr`d`t`rijo`d hkurny kv`rh`cd clskrptjko rct`/ Th` aknnkwjob sjtuctjkos

crks` ncst ikoth7

(j* Cetucn hkurs wkrm`d `xe``d`d pncoo`d hkurs/

(jj* Cetucn kv`rh`cd `xpòdjtur` `xe``d`d pncoo`d `xpòdjtur /

Rhjeh ka th` aknnkwjob stctìòts js ekrrèt;

C Ujtuctjko (j* wkund ecus` kv`rh`cds tk l` kv`r clskrl`d cod sjtuctjko (jj* wkund ecus` kv`rh`cds tk l` uod`r

clskrl`d/

L Ujtuctjko (j* wkund ecus` kv`rh`cds tk l` uod`r clskrl`d cod sjtuctjko (jj* wkund ecus` kv`rh`cds tk l` kv`r

clskrl`d/

E Lkth sjtuctjkos wkund ecus` kv`rh`cds tk l` kv`r clskrl`d/

D Lkth sjtuctjkos wkund ecus` kv`rh`cds tk l` uod`r clskrl`d/

35 C acetkry ekosjsts ka twk prkduetjko ekst eòtr`s (B cod H* cod twk s`rvje` ekst eòtr`s (G cod M*/ Th` tktcn kv`rh`cds

cnnkect`d cod cppkrtjko`d tk `ceh eòtr` cr` cs aknnkws7

B H G M

£46.666 £06.666 £56.666 £38.666

Th` wkrm dko` ly th` s`rvje` ekst eòtr`s eco l` r`pr`sòt`d cs aknnkws7B H G M

V`reòtcb` ka s`rvje` ekst eòtr` G tk 56% 26% ― ―

V`reòtcb` ka s`rvje` ekst eòtr` M tk 06% 46% 36% ―

Th` ekipcoy cppkrtjkos s`rvje` ekst eòtr` eksts tk prkduetjko ekst eòtr`s usjob c i`thkd thct aunny rèkbojs`s coy

wkrm dko` ly ko` s`rvje` ekst eòtr` akr cokth`r/

Rhct cr` th` tktcn kv`rh`cds akr prkduetjko ekst eòtr` B cat`r th` r`cppkrtjkoiòt ka cnn s`rvje` ekst eòtr`

eksts;

C £08.666

L £08.046

E £0:.666D £0:.046

34 Th` aknnkwjob stctìòts rà`r tk strct`bje pncoojob7

(j* Jt js ekoe`ro`d wjth qucotjajcln` cod qucnjtctjv` ictt rs/

(jj* Jt js icjony uod`rtcmò ly ijddn` icocbìòt jo co krbcojsctjko/

(jjj* Jt js ekoe`ro`d pr`dkijocotny wjth th` nkob t ri/


C (j* cod (jj* kony




30 Th` aknnkwjob stctìòts rà`r tk sjtuctjkos keeurrjob jo Vrke`ss S ka co krbcojsctjko whjeh kp`rct`s c s`rj`s ka

ekosèutjv` prke`ss`s7

(j* Djrèt nclkur js wkrmjob ct l`nkw th` cbr``d prkduetjvjty n`v`n/

(jj* C icehjo` lr`cmdkwo hcs keeurr d/

(jjj* Djrèt nclkur js wcjtjob akr wkrm tk l` ekipn`t`d jo c pr`vjkus prke`ss/

Rhjeh ka th`s` sjtuctjkos ekund bjv` rjs` tk jdn` tji`;




0 ]V/T/K/





(j* Upr`cdsh` ts

(jj* Ankppy djsms

(jjj* Kp rctjob systìs

Rhjeh ka th`s` t`ris cr` `xcipn`s ka ekiput`r skatwcr`;

C (j* cod (jj* kony




32 C ekipcoy kp`rct`s c gkl ekstjob systì/ Gkl ouil`r 061 r`qujr`s £14 ka djrèt ict`rjcns cod 2 hkurs ka djrèt

nclkur/ Djrèt nclkur js pcjd £8 p`r hkur/ Vrkduetjko kv`rh`cds cr` clskrl`d ct th` rct` ka £<6 p`r djrèt nclkur hkur

cod oko)prkduetjko kv`rh`cds ct c rct` ka 16% ka prji` ekst/


C £55<

L £50<E £431

D £448

38 Cnn ka c ekipcoy‚s smjnn`d nclkur. whjeh js pcjd £8 p`r hkur. js aunny ìpnky`d icouaceturjob c prkduet tk whjeh th`

aknnkwjob dctc rà`r7


U`nnjob prje` 16

N`ss Qcrjcln` eksts7

N`ss Umjnn`d nclkur <6

N`ss Kth`rs 30―――(50*―――

Ekotrjlutjko <0―――

Th` ekipcoy js `vcnuctjob c ekotrcet whjeh r`qujr`s :6 smjnn`d nclkur hkurs tk ekipn`t`/ Ok kth`r suppnj`s ka smjnn`d

nclkur cr` cvcjncln`/

Rhct js th` tktcn r`n`vcot smjnn`d nclkur ekst ka th` ekotrcet;

C £2<6

L £:66

E £3.1<6

D £<.316

3: C ekipcoy r`qujr`s 166 mb ka rcw ict`rjcn W akr c ekotrcet jt js `vcnuctjob/ Jt hcs 466 mb ka ict`rjcn W jo stkem whjeh

w`r` purehcs`d ncst ikoth/ Ujoe` thò th` purehcs` prje` ka ict`rjcn W hcs rjsò ly 8% tk £<2 p`r mb/ \cw ict`rjcn

W js us`d r`buncrny ly th` ekipcoy jo okricn prkduetjko/

Rhct js th` tktcn r`n`vcot ekst ka rcw ict`rjcn W tk th` ekotrcet;

C £30.551

L £30.466

E £31.<66

D £32.4:1

1





C ekipcoy kp`rct`s c prke`ss ekstjob systì usjob th` ajrst)jo)ajrst)kut (AJAK* i`thkd ka vcnuctjko/ Ok nkss`s keeur jo th`

prke`ss/ Cnn ict`rjcns cr` joput ct th` ekiiòeìòt ka th` prke`ss/ Ekov`rsjko eksts cr` joeurr`d `vòny thrkubh th`

prke`ss/

Th` aknnkwjob dctc r`nct` tk ncst p`rjkd7

Pojts D`br`` ka ekipn`tjko

Kpòjob wkrm jo prkbr`ss 3<.666 16%Tktcn ouil`r ka uojts ekipn`t`d 34.666

Enksjob wkrm jo prkbr`ss 35.666 56%

£

Eksts crjsjob7

Ict`rjcns 303.666

Ekov`rsjko 3:5.326

<6 Rhct wcs th` tktcn ouil r ka uojts joput durjob ncst p`rjkd;

C 3<.666

L 35.666E 30.666

D 32.666

<3 Rhct wcs th` vcnu` ka th` enksjob wkrm jo prkbr`ss akr ncst p`rjkd;

C £<3.556

L £<3.1:6

E £<<.056

D £<<.8:6

<< C ekipcoy js cttìptjob tk lr`cm jotk co `xjstjob icrm`t ly ncuoehjob c o`w prkduet ct co jojtjcnny nkw s`nnjob prje`/

Rhct prjejob pknjey js th` ekipcoy aknnkwjob;

C Vrìjui prjejob

L Vrje` smjiijob

E Vrje` djserjijoctjko

D Vò`trctjko prjejob

<5 C ekipcoy hcs `stclnjsh`d th` aknnkwjob `quctjkos akr ko` ka jts prkduets7

U`nnjob prje` (£ p`r uojt* 9 46 ― 6²668SIcrbjocn r`vòu` (£ p`r uojt* 9 46 ― 6²631S

Tktcn ekst p`r w``m (£* 9 <.066 - 8S

S jo `ceh ecs` r`pr`sòts th` ouil`r ka uojts prkdue`d cod sknd p`r w``m/

Ct whct s`nnjob prje` p`r uojt wjnn w``mny prkajts l` icxjijs`d;

C £8

L £31

E £<4

D £5<

2 ]V/T/K/





C ekipcoy whjeh icouacetur`s cod s`nns twk prkduets (X cod Z* cjis tk icxjijs` jts prkajts/ Jt hknds ok stkems/ Vrkduet

X icm`s c ekotrjlutjko p`r uojt ka £4 cod prkduet Z icm`s c ekotrjlutjko p`r uojt ka £3/

O`xt p`rjkd th` ekipcoy ace`s thr`` ‘n`ss thco‚ prkduetjko ekostrcjots cod th`s` cr` shkwo cs th` njo`s ncl`nn`d (3*. (<*

cod (5* ko th` aknnkwjob brcph7

<4 Rhjeh ka th` aknnkwjob pkjots shkwo ko th` brcph js kptjicn akr o`xt p`rjkd;

C Vkjot H

L Vkjot G

E Vkjot M

D Vkjot N

<0 Rhjeh ka th` aknnkwjob ekostrcjot akriunctjkos js r`pr`sòt`d ly th` njo` ncl`nn`d (<* ko th` brcph;

C 36X - 32Z ≤ 26.666

L 32X - 36Z ≤ 26.666

E 32X - 35Z ≤ :3.666

D 35X - 3 2Z ≤ :3.666

(06 icrms*

8

H

(<*

(5*

(3*

G

M

N

Vrkduet Zuojts‚666

3

<

5

4

0

1

2

8

:

36

33

3 < 5 4 0 1 2 8 : 36 33 3< 35 34Vrkduet Xuojts‚666






< Lutt`reup Ntd icouacetur`s cod s`nns thr`` prkduets (\. U cod T*/ Th`s` prkduets cr` icd` usjob th` sci`

icehjo`ry/ Th` tktcn icehjojob tji` cvcjncln` `ceh ikoth js 36.066 hkurs lut thjs js josuaajejòt tk prkdue` cnn th`

uojts ka \. U cod T r`qujr`d tk i``t icxjiui dìcods/ Ok stkems ka th`s` prkduets cr` h`nd/

Th` aknnkwjob joakrictjko js cvcjncln`7

Vrkduet \ Vrkduet U Vrkduet T

U`nnjob prje` p`r uojt £16 £20 £84

Ekotrjlutjko tk scn`s rctjk <6% <4% <0%Icehjojob ijout`s p`r uojt 46 04 20

Icxjiui ikothny dìcod (uojts* :.666 1.666 5.666

\`qujr`d7

(c* Ecneunct` th` ikothny shkrtacnn jo icehjojob hkurs/ (< icrms*

(l* D`t`rijo` th` ikothny prkduetjko pnco jo uojts thct wjnn icxjijs` th` ekipcoy‚s tktcn ekotrjlutjko arki

prkduets \. U cod T cod ecneunct` thjs tktcn ekotrjlutjko/ (1 icrms*

(8 icrms*

5 D`cd`y` Ntd kp`rct`s c stcodcrd ekstjob systì jo whjeh cnn stkems cr` vcnu`d ct stcodcrd ekst/ Th` stcodcrd djrètict`rjcn ekst ka ko` uojt ka prkduet IU js £51. icd` up ka 4²8 mb ka ict`rjcn H ct £2²06 p`r mb/ Ict`rjcn H js us`d

kony jo th` icouacetur` ka prkduet IU/

Th` aknnkwjob joakrictjko r`nct`s tk ncst ikoth7

Ict`rjcn H7

Vurehcs`d 46.666 mb akr £<:4.666

Jssu`d jotk prkduetjko 51.066 mb

Ajojsh`d kutput ka IU 32.<66 uojts

\`qujr`d7

(c* Ecneunct` th` djrèt ict rjcn prje` cod uscb` vcrjcoe`s akr ncst ikoth/ (5 icrms*

(l* Vr`pcr` c stctìòt thct rèkoejn`s th` cetucn ekst ka ict`rjcn H purehcs`d wjth th` stcodcrd ict`rjcn ekst

ka cetucn prkduetjko ka IU akr ncst ikoth/ Th` stctìòt shkund joekrpkrct` th` vcrjcoe`s ecneunct`d jo (c*/

(5 icrms*

(e* (j* Uubb`st KO@ pkssjln` ecus` akr @CEH ka th` vcrjcoe`s ecneunct`d jo (c*/

(jj* Rhk shkund th` djrèt ict rjcn prje` vcrjcoe` l` r`pkrt`d tk. cod why; (4 icrms*

(36 icrms*

36




4 Th` icocbìòt ceekuotcot ct Gks`phjo` Ntd js tryjob tk pr`djet th` qucrt`rny tktcn icjotòcoe` ekst akr c brkup ka

sjijncr icehjo`s/ Uh` hcs `xtrcet`d th` aknnkwjob joakrictjko akr th` ncst `jbht qucrt`rs7

Sucrt`r ouil`r 3 < 5 4 0 1 2 8

Tktcn icjotòcoe`

ekst (£‚666* <10 56< <<< <46 51< <:0 464 466

Vrkduetjko uojts

(‘666* <6 <4 31 38 <1 << 5< 56

Th` àaèts ka joanctjko hcv` l`ò `njijoct`d arki th` clkv` eksts/

Th` icocbìòt ceekuotcot js usjob njo`cr r`br`ssjko tk `stclnjsh co `quctjko ka th` akri y 9 c - lx cod hcs

prkdue`d th` aknnkwjob pr`njijocry ecneunctjkos7

Υ (tktcn icjotòcoe` ekst x prkduetjko uojts* 9 £13.<06 ijnnjko

Υ (tktcn icjotòcoe` ekst*< 9 £86:.0:8 ijnnjko

Υ (prkduetjko uojts*< 9 4.146 ijnnjko

\`qujr`d7

(c* @stclnjsh th` `quctjko whjeh wjnn cnnkw th` icocbìòt ceekuotcot tk pr`djet qucrt`rny tktcn icjot ocoe`

eksts akr c bjvò n`v`n ka prkduetjko/ Jot`rpr`t ykur cosw`r jo t`ris ka ajx`d cod vcrjcln` icjotòcoe` eksts/(2 icrms*

(l* Psjob th` `quctjko `stclnjsh`d jo (c*. pr`djet th` tktcn icjotòcoe` ekst akr th` o xt qucrt`r whò pncoo`d

prkduetjko js 44.666 uojts/ Uubb`st c icgkr r`s`rvctjko. kth r thco th` àaèt ka joanctjko. yku wkund hcv

clkut thjs pr`djetjko/ (5 icrms*

(36 icrms*

33 ]V/T/K/




0 Vjocakr` Ntd icouacetur`s cod s`nns c sjobn` prkduet/ Th` ludb`t`d prkajt stctìòt akr thjs ikoth. whjeh hcs l`ò

pr`pcr`d usjob icrbjocn ekstjob prjoejpn`s. js cs aknnkws7

£‚666 £‚666

Ucn`s (<4.666 uojts* 814

N`ss Qcrjcln` prkduetjko ekst ka scn`s7

N`ss Kpòjob stkem (5.666 uojts* 31:

N`ss Vrkduetjko (<<.666 uojts* 061

N`ss Enksjob stkem (3.666 uojts* 3(<5*―――― (00<*

――――53<

N`ss Qcrjcln` s`nnjob ekst 3(16*――――

Ekotrjlutjko <0<

N`ss Ajx`d kv`rh`cd eksts7

N`ss Vrkduetjko 3<0

N`ss U`nnjob cod cdijojstrctjko 346―――― (310*

――――O`t prkajt 382

――――

Th` okricn ikothny n`v`n ka prkduetjko js <0.666 uojts cod stkems cr` vcnu`d ct stcodcrd ekst/

\`qujr`d7

(c* Vr`pcr` jo aunn c ludb`t`d prkajt stctìòt akr thjs ikoth usjob clskrptjko ekstjob prjoejpn s/ Cssui` thct

ajx`d prkduetjko kv`rh`cd eksts cr` clskrl`d usjob th` okricn n`v`n ka cetjvjty/ (1 icrms*

(l* Vr`pcr` c stctìòt thct rèkoejn`s th` o`t prkajt ecneunct`d jo (c* wjth th` o`t prkajt usjob icrbjocn ekstjob/

(< icrms*

(e* Rhjeh ka th` twk ekstjob prjoejpn`s (clskrptjko kr icrbjocn* js ikr` r`n`vcot akr shkrt)ruo dèjsjko)icmjob.

cod why; (< icrms*

(36 icrms*

3<




35

Akriunc` Uh``t





Cosw`rs






Uètjko C

3 D

< D

5 C

4 D0 L

1 E

2 E

8 C

: L

36 E

33 L

3< C

35 E

34 D

30 E

31 D

32 D

38 C

3: D

<6 C

<3 D

<< D

<5 C

<4 D

<0 C

3 D

< D

5 C

Qcrjcln` ekst p r uojt 9 ](<24.666 ― <06.666* ò (30.666 ― 3<.666*Y 9 £8

Tktcn ajx`d ekst clkv` 33.666 uojts 9 ]<24.666 ― (30.666 x 8*Y 9 £304.666

Tktcn ajx`d ekst l`nkw 33.666 uojts 9 (36 ò 33* x 304.666 9 £346.666

Tktcn ekst akr 36.666 uojts 9 ](36.666 x 8* - 346.666Y 9 £<<6.666

4 D

Ekotrjlutjko p`r uojt 9 (<4 ò 6²16 x 6²46* 9 £31

Lr`cm`vò pkjot 9 (2<6.666 ò 31* 9 40.666 uojts

0 L

1 E

2 E

8 C

l 9 ](0 x <5.6:3* ― (3<: x 8:6*Y ò ](0 x 5.455* ― (3<:<*Y 9 3²<53

c 9 (8:6 ò 0* ― ](3²<53 x 3<:* ò 0Y 9 341 (o`cr`st whkn` ouil`r*

30






<< D

Rhò V 9 <67

<6 9 06 ― 6²6<0S

Cod S 9 3.<66

Tktcn ekotrjlutjko 9 3.<66 x (<6 ― 30* 9 £1.666

<5 C

£

Tktcn ajx`d eksts akr shkp U 26.666

N`ss7 Cppkrtjko`d bò`rcn eksts (<66 x 6/16* ò (066 ò 3.066* (46.666*―――――――

Upèjaje cvkjdcln` ajx`d eksts akr shkp U 56.666―――――――

Ja shkp U enks`d dkwo o`t ekotrjlutjko nkst (16.666 ― 56.666* 56.666

\`vjs`d ludb`t`d prkajt akr ekipcoy (86.666 ― 56.666* £06.666

<4 D

<0 C

Uètjko L

3 (c* Ucn`s prje` vcrjcoe`7 £

Cetucn scn`s ct stcodcrd s`nnjob prje` (54.666 x £<<* 248.666

Cetucn scn`s ct cetucn s`nnjob prje` 253.666――――――――

Ucn`s prje` vcrjcoe` 32.666 C――――――――

Ucn`s vknui` ekotrjlutjko vcrjcoe`7

Ludb`t`d scn`s (uojts* 5<.666

Cetucn scn`s (uojts* 54.666――――――――

Qknui` vcrjcoe` (uojts* <.666 A

Ct stcodcrd ekotrjlutjko p`r uojt £(<< ― :* x £35Ucn`s vknui` ekotrjlutjko vcrjcoe` £<1.666 A

――――――――

(l* Th` cetucn s`nnjob prje` (£<3²06* wcs nkw`r thco th` stcodcrd s`nnjob prje` (£<<²66* ― hòe` th` cdv`rs` scn`s prje`

vcrjcoe`/ Thjs r`duetjko jo prje` icy hcv` djrètny òekurcb`d eustki`rs tk luy ikr` uojts/ Th` ekipcoy sknd <.666 ikr`

uojts thco pncoo`d bjvjob th` acvkurcln` scn`s vknui` ekotrjlutjko vcrjcoe` ka £<1.666/ Thus th` twk vcrjcoe`s icy l`

jot`rr`nct`d cod ja sk th` vcrjcoe`s shkund l` ekosjd`r`d tkb`th`r ― ko` pcrtjcnny kaas`ttjob th` kth`r/

(e* £

Ludb`t`d ekotrjlutjko (5<.666 x £35* 431.666

N`ss7 Ludb`t`d prkajt (icrbjocn ekstjob* (<66.666*―――――――――

Ludb`t`d ajx`d eksts <31.666

N`ss7Ludb`t`d oko)prkduetjko ajx`d eksts (3.30<.666 ò 3<* (:1.666*―――――――――

Ludb`t`d ajx`d prkduetjko eksts 3<6.666―――――――――

Utcodcrd ajx`d prkduetjko ekst p r uojt (£3<6.666 ò 56.666* £4

Ecneunctjko ka clskrptjko ekstjob prkajt7 £

Icrbjocn ekstjob prkajt <66.666

N`ss7 Dèr`cs` jo stkems ct stcodcrd ajx`d prkduetjko

ekst p`r uojt ](5<.666 ― 56.666* x £4Y (8.666*―――――――――

Clskrptjko ekstjob prkajt 3:<.666―――――――――

Cnt`roctjv`ny7 £

Ludb`t`d clskrptjko ekstjob icouaceturjob prkajt

5<.666 x (35 ― 4* <88.666

N`ss7 ludb`t`d oko)prkduetjko ajx`d eksts (:1.666*―――――――――

Clskrptjko ekstjob prkajt 3:<.666―――――――――

32




< (c* (j* Psjob th` akriunc bjvò7

@KS 9 ](< x 3<6 x 48.666* ò (6²36 x 86*Y6²0 9 3.<66 uojts

£

(jj* Vurehcsjob ekst (48.666 x £86* 5.846.666

Krd`rjob ekst (48.666 ò 3.<66* x £3<6 4.866

Hkndjob eksts ](3.<66 ò <* x £86 x 6²36Y 4.866――――――――――

Tktcn ekst 5.84:.166

――――――――――

(l* Vurehcsjob ekst (48.666 x £86 x 6²::* 5.863.166

Krd`rjob ekst (48.666 ò <.666* x £3<6 <.886

Hkndjob eksts ](<.666 ò <* x £86 x 6²:: x 6²36Y 2.:<6――――――――――

Tktcn ekst 5.83<.466――――――――――

Cooucn tktcn scvjob (5.84:.166 ― 5.83<.466* £52.<66

(e* Josurcoe` eksts ka stkem cod wcr`hkus`

\òt ka wcr`hkus`

\ct`s ka wcr`hkus`

Jot`r`st ko ecpjtcn tj`d up jo stkem

5 (c* Hkurs r`qujr`d ](0 - 1 - 2 - 8* x <.666Y 0<.666

Hkurs cvcjncln` 50.666

Uhkrtacnn jo hkurs 32.666

(l* @ A B H

£+uojt £+uojt £+uojt £+uojt

Qcrjcln` prkduetjko ekst 5< <2 54 50

Luy)jo prje` 48 03 00 15――― ――― ――― ―――

@xtrc ekst ka luyjob jo 31 <4 <3 <8――― ――― ――― ―――

Icehjo` hkurs p`r uojt 0 1 2 8

@xtrc ekst p`r icehjo` hkur scv`d 5²< 4²6 5²6 5²0

\comjob akr luyjob jo <od 4th 3st 5rd

Kptjicn pnco akr luyjob jo ekipkoòts7

\comjob Ekipkoòt Pojts Icehjo` hkurs

scv`d

3st B <.666 34.666

<od @ 166 5.666 (lcncoejob ajbur`*―――――――

Tktcn shkrtacnn ka hkurs ]cs p`r (c*Y 32.666―――――――

(e* (3* Th` qucnjty ka th` ekipkoòts suppnj`d ly U`rb`cot Ntd/

(<* Th` nkss ka ekotrkn kv`r cnn cspèts ka prkduetjko cod d`njv`ry ka th` ekipkoòts/

(5* Th` pkssjljnjty ka joer`csjob th` ouil r ka icehjo` hkurs cvcjncln` o`xt ikoth ly wkrmjob kv`rtji /

4 (c* Vrke`ss B Ceekuot

Njtr`s £ Njtr`s £

Kpòjob RJV <.666 <4.166 Kutput (R4*7

@x kpòjob RJV <.666

Eksts crjsjob7 Utcrt`d cod ajojsh`d

Djrèt ict`rjcns 3<.066 ::.166 jo ikoth 8.666―――――――

Ekov`rsjko 300.<06 36.666 <<3.0<6

Okricn nkss

(6²68 x 3<.066* 3.666 5.666

Clokricn nkss (R<* 066 33.366

Enksjob RJV (R5* 5.666 45.856――――――― ―――――――― ――――――― ――――――――34.066 <2:.406 34.066 <2:.406――――――― ―――――――― ――――――― ――――――――

38




Rkrmjobs7

R3 Ekst p`r `qujvcnòt njtr` (@N*7

Djrèt ict`rjcns Ekov`rsjko

@N @N

Ekipn`tjko ka kpòjob RJV ― 3.466

Pojts stcrt`d cod ajojsh`d jo ikoth 8.666 8.666

Clokricn nkss 066 066

Enksjob RJV 5.666 3.506――――――― ―――――――

Rkrm dko` ncst ikoth 33.066 33.<06――――――― ―――――――

£ £

Eksts crjsjob ncst ikoth ::.166 300.<06

N`ss7 Uercp vcnu` ka okricn nkss (5.666* ―――――――― ―――――――:1.166 300.<06――――――― ―――――――

Ekst p`r @N £8²46 £35²86

R< Qcnuctjko ka clokricn nkss7

066 x (8²46 - 35²86* 9 £33.366

R5 Qcnuctjko ka enksjob RJV7

(5.666 x £8²46* - (3.506 x £35²86* 9 £45.856

R4 Qcnuctjko ka kutput7

£

Kpòjob RJV vcnu` <4.166

Ekipn`tjko ka kpòjob RJV

(3.466 x £35²86* 3:.5<6

Pojts stcrt`d cod ajojsh`d jo ikoth

]8.666 x £(8²46 - 35²86*Y 322.166――――――――<<3.0<6――――――――

(l* Typ` ka krbcojsctjko Pojt ekst i`csur`

Hkspjtcn Jopctjòt dcy

Hcuncb` trcospkrt Tkoo` ijn`Hkt`n Keeupj`d rkki ojbht

\cjn trcospkrt Vcssòb`r ijn`

Okt`7 kony twk `xcipn`s w`r` r`qujr`d cod kth`r cosw`rs w`r` cee`ptcln`/

0 (c* Ekst eòtr` V3 V< U3 U<

£ £ £ £

Cnnkect`d cod cppkrtjko`d kv`rh`cds 422.006 464.<06 35<.666 :1.666

\`cppkrtjkoiòt ka U3 (56710730* 51.666 28.666 (35<.666* 38.666

\`cppkrtjkoiòt ka U< (075* 23.<06 4<.206 ― (334.666*―――――――― ―――――――― ―――――――― ――――――――084.866 0<0.666 ― ――――――――― ―――――――― ―――――――― ――――――――

Icehjo` hkurs (V3* 18.666Djrèt nclkur hkurs (V<* 34.666

Clskrptjko rct`7

V`r icehjo` hkur £8²16

V`r djrèt nclkur hkur £52²06

(l* Cnnkect`d kv`rh`cds cr` spèjajecnny trce`cln` tk ekst eòtr`s/ Cppkrtjko`d kv`rh`cds cr` thks` akr whjeh kony c tktcn acetkry)

wjd` ajbur` js cvcjncln`/ Th`ràkr` jo krd`r tk b`t sueh kv`rh`cds r`nct`d tk jodjvjducn ekst eòtr`s. th` tktcn hcs tk l`

cppkrtjko`d ko c nkbjecn lut crljtrcry lcsjs tk th` ekst eòtr`s/ Akr `xcipn` th` tktcn acetkry rct`s ekund l` cppkrtjko`d ko

th` lcsjs ka th` ankkr cr`c keeupj`d ly `ceh ekst eòtr`/ @nètrje pkw`r eco l` cnnkect`d ja `ceh ekst eòtr` js s`pcrct`ny

i`t`r`d/ Thus cnnkwjob co ceeurct` i`csur` ka th` cikuot ka pkw`r us`d jo `ceh ekst eòtr`/ Kth`rwjs` ja th`r` js kony ko`

i`t`r akr th` whkn` acetkry. thò th` tktcn ekst ka `nètrje pkw`r wkund o``d tk l` cppkrtjko`d tk th` acetkry ekst eòtr`s/ Akr

`xcipn` ly usjob th` mjnkwctt hkur rctjob ka th` icehjo`s cod `qujpiòt jo th` vcrjkus ekst eòtr`s/

3:






Icrms

Uètjko C


Uètjko L

3 (c* Vrje` vcrjcoe` <

Qknui` vcrjcoe` <―――

4

(l* Co cdv`rs` cod c acvkurcln` vcrjcoe` 3

Vkssjln` jot`rr`nctjkoshjp xpncjo`d <―――

5

(e* Ludb`t`d ajx`d prkduetjko eksts 3

Ajx`d prkduetjko ekst p`r uojt 3

Ehcob` jo stkem n`v`n àaèt 3

Clskrptjko ekstjob prkajt 3―――4

―――33―――

< (c* (j* @ekokije krd`r qucotjty 33 + <

(jj* Vurehcsjob ekst 3 + <Krd`rjob ekst 3

Hkndjob ekst 3―――

4

(l* Vurehcsjob ekst 3 + <

Krd`rjob ekst 3Hkndjob ekst 3

Cooucn scvjob 3 + <―――

5

(e* 3 + < icrm akr `ceh djaa`ròt `xcipn` <―――

:―――

5 (c* Hkurs r`qujr`d 3 + <

Hkurs cvcjncln` 3 + <

Uhkrtacnn 3

――― <

(l* @xtrc ekst p`r uojt ka luyjob jo <

@xtrc ekst p`r icehjo` hkur 3

Kptjicn luyjob jo pnco 3―――

4

(e* 3 icrm p`r acetkr 5―――

:―――

<3




Icrms

4 (c* Kpòjob RJV 3

Eksts crjsjob 3

Kutput 5

Okricn nkss 3

Clokricn nkss <

Enksjob RJV <―――

36

(l* 3 + < icrm akr ceh typ` ka krbcojsctjko 33 +

<icrm akr `ceh uojt ekst i`csur` 3

―――<

―――3<―――

0 (c* \`cppkrtjkoiòt ka U3 eksts <

\`cppkrtjkoiòt ka U< eksts <

Icehjo` hkur rct` 3

Djrèt nclkur hkur rct` 3―――

1

(l* Cnnkectjko `xpncjo`d 3

Cppkrtjkoiòt `xpncjo`d 3

Ps`. kr okt. ka i`t`rs 3―――

5―――

:―――

<<





VC\T 3

A\JDCZ 8 D@E@IL@\ <661

SP@UTJKO VCV@\




cosw`r`d


cosw`r`d

Akriunc` Uh``t js ko pcb` 3<




V c p

` r

3 /

<







3 Th` aknnkwjob djcbrci r`pr`sòts c prkajt+vknui` ehcrt akr co krbcojsctjko7

Ct th` spèjaje n`v`ns jodject`d whct dk th` njo`s ‘B‚ cod ‘H‚ r`pr`sòt;

Njo` ‘B‚ Njo` ‘H‚

C Nkss Vrkajt

L Nkss Ekotrjlutjko

E Ekotrjlutjko Vrkajt

D Ekotrjlutjko Ekotrjlutjko

< Th` aknnkwjob djcbrci r`pr`sòts th` l`hcvjkur ka ko` `nìòt ka ekst7

Rhjeh ko` ka th` aknnkwjob d`serjptjkos js ekosjstòt wjth th` clkv` djcbrci;

C Cooucn tktcn ekst ka acetkry pkw`r wh`r` th` suppnj`r s`ts c tcrjaa lcs`d ko c ajx`d ehcrb` pnus c ekostcot uojt

ekst akr ekosuiptjko whjeh js sulgèt tk c icxjiui cooucn ehcrb`/

L Tktcn cooucn djrèt ict`rjcn ekst wh`r` th` suppnj`r ehcrb`s c ekostcot cikuot p`r uojt whjeh thò r`due`s tk

c nkw`r cikuot p`r uojt cat`r c e`rtcjo n`v`n ka purehcs`s/

E Tktcn cooucn djrèt ict`rjcn ekst wh`r` th` suppnj`r ehcrb`s c ekostcot cikuot p`r uojt lut whò purehcs`s

`xe``d c e`rtcjo n`v`n c nkw`r cikuot p`r uojt cppnj`s tk cnn purehcs`s jo th` y`cr/

D Cooucn tktcn ekst ka t`n`phko` s`rvje`s wh`r` th` suppnj`r icm`s c ajx`d ehcrb` cod thò c ekostcot uojt rct` akr

ecnns up tk c e`rtcjo n`v`n/ Thjs rct` thò r`due`s akr cnn ecnns clkv` thjs n`v`n/

<

£

B

H

6 Kutput

£

6

Tktcn

ekst

Qknui` ka

cetjvjty




5 Co krbcojsctjko hcs th` aknnkwjob tktcn eksts ct thr`` cetjvjty n`v`ns7

Cetjvjty n`v`n (uojts* 8.666 3<.666 30.666

Tktcn ekst £<64.666 £<06.666 £<24.666

Qcrjcln` ekst p`r uojt js ekostcot wjthjo thjs cetjvjty rcob` cod th`r` js c st`p up ka 36% jo th` tktcn ajx`d eksts whò

th` cetjvjty n`v`n `xe``ds 33.666 uojts/

Rhct js th` tktcn ekst ct co cetjvjty n`v`n ka 36.666 uojts;

C £<<6.666

L £<<4.666

E £<<2.666

D £<54.666

4 Co krbcojsctjko icouacetur`s cod s`nns c sjobn` prkduet whjeh hcs c vcrjcln` ekst ka £<4 p`r uojt cod c ekotrjlutjko

tk scn`s rctjk ka 46%/ Tktcn ikothny ajx`d eksts cr` £2<6.666/

Rhct js th` ikothny lr`cm`vò pkjot (jo uojts*;

C 38.666

L <6.666

E 56.666

D 40.666

0 Th` aknnkwjob stctìòts rà`r tk qucnjtj`s ka bkkd joakrictjko7

(j* Jt shkund l` ekiiuoject`d tk th` rjbht p`rsko/

(jj* Jt shkund cnwcys l` ekipn`t`ny ceeurct` làkr` jt js us`d/

(jjj* Jt shkund l` uod rstcodcln` ly th` rèjpjòt/

Rhjeh ka th` clkv` stctìòts cr` ekrrèt;

C (j* cod (jj* kony




1 C ekipcoy js ekosjd`rjob th` ncuoeh ka c o`w prkduet ct c hjbh jojtjcn s`nnjob prje`/


C Thjs js co `xcipn` ka strct`bje pncoojob jovknvjob th` cppnjectjko ka pò`trctjko prjejob/

L Thjs js co `xcipn` ka kp`rctjkocn pncoojob jovknvjob th` cppnjectjko ka pò`trctjko prjejob/

E Thjs js co `xcipn` ka strct`bje pncoojob jovknvjob th` cppnjectjko ka prje` smjiijob/

D Thjs js co `xcipn` ka kp`rctjkocn pncoojob jovknvjob th` cppnjectjko ka prje` smjiijob/

5 ]V/T/K/




2 Th` aknnkwjob stctìòts r`nct` tk co krbcojsctjko‚s icocbìòt joakrictjko systì7

(j* Jt js us`d kony ly tkp cod ijddn` icocbìòt tk cjd jo strct`bje cod tcetjecn dèjsjko)icmjob/

(jj* Jt bò`rct`s lkth ajocoejcn cod oko)ajocoejcn joakrictjko/

(jjj* Jt katò us s c dctclcs` systì/


C (j* cod (jj* kony




8 \`br`ssjko cocnysjs js l`job us`d tk ajod th` njo` ka l`st ajt (y 9 c - lx* arki ajv` pcjrs ka dctc/ Th` ecneunctjkos hcv`

prkdue`d th` aknnkwjob joakrictjko7

Υx 9 3<: Υy 9 8:6 Υxy 9 <5.6:3 Υx< 9 5.455 Υy< 9 <:.:<:

Rhct js th` vcnu` ka ‘c‚ jo th` `quctjko akr th` njo` ka l`st ajt (tk th` o`cr`st whkn` ouil`r*;

C 341

L 30<

E <36

D <40

: Rhjeh ka th` aknnkwjob js c a csjln` vcnu` akr c ekrr nctjko ekàajejòt;

C -3²<

L 6

E ―3²<

D ―<²6

36 Th` aknnkwjob dctc r`nct` tk ict`rjcn G akr ncst ikoth7

£

Kpòjob stkem 566 mb vcnu`d ct 5.566

Vurehcs`s7

4th 466 mb akr 4.866

38th 066 mb akr 1.066

Jssu`s7

35th 166 mb

<0th 566 mb

Psjob th` NJAK vcnuctjko i`thkd. whct wcs th` vcnu` ka th` enksjob stkem akr ncst ikoth;

C £5.566

L £5.066

E £5.266

D £5.:66

4




33 C gklljob ekipcoy kp`rct`s c prìjui lkous sehì` akr jts ìpnky``s ka 20% ka th` tji` scv`d ekipcr`d wjth

th` stcodcrd tji` cnnkwcoe` akr c gkl. ct th` okricn hkurny rct`/ Th` dctc r`nctjob tk Gkl 3<61 ekipn`t`d ly co

ìpnky`` js cs aknnkws7

Cnnkw`d tji` akr Gkl 3<61 4 hkurs

Tji` tcmò tk ekipn`t` Gkl 3<61 5 hkurs

Okricn hkurny rct` ka pcy £8

Rhct js th` tktcn pcy ka th` ìpnky`` akr Gkl 3<61;

C £<4

L £56

E £5<

D £58

3< C pcjot icouacetur`r hcs c ouil`r ka d`pcrtiòts/ @ceh d`pcrtiòt js nkect`d jo c s`pcrct` lujndjob ko th` sci`

acetkry sjt`/ Jo th` ijxjob d`pcrtiòt th` lcsje rcw ict`rjcns cr` ijx`d tkb`th`r jo v`ry ncrb` v`ss`ns/ Th`s` cr` thò

ikv`d ko tk th` eknkur cddjob d`pcrtiòt wh`r` pcjots ka djaa`ròt eknkurs cr` er`ct`d jo th`s` v`ss`ns/ Jo th` o`xt

d`pcrtiòt ― th` pkurjob d`pcrtiòt ― th` pcjot js pkur`d arki th`s` v`ss`ns jotk njtr` sjz`d tjos/ Th` tjos thò bkko tk th` ncl`nnjob d`pcrtiòt prjkr tk bkjob ko tk th` ajojsh`d bkkds d`pcrtiòt/

Th` aknnkwjob stctìòts r`nct` tk th` pcjot icouacetur`r7

(j* Th` ijxjob d`pcrtiòt js c ekst eòtr`/

(jj* C sujtcln` ekst uojt akr th` eknkur cddjob d`pcrtiòt js c njtr` tjo ka pcjot/

(jjj* Th` pkurjob d`pcrtiòt js c prkajt eòtr`/

Rhjeh stctìòt kr stctìòts js+cr` ekrrèt;

C (j* kony

L (j* cod (jj* kony

E (j* cod (jjj* konyD (jj* cod (jjj* kony

35 Th` aknnkwjob stctìòts r`nct` tk spr`cdsh``ts7

(j* C spr`cdsh``t ekosjsts ka r ekrds cod ajn`s/

(jj* Ikst spr`cdsh``ts hcv` c acejnjty tk cnnkw dctc wjthjo thì tk l` djspncy`d brcphjecnny/

(jjj* C spr`cdsh``t ekund l` us`d tk pr`pcr` c ludb`t`d prkajt cod nkss ceekuot/

(jv* C spr`cdsh``t js th` ikst sujtcln` skatwcr akr stkrjob ncrb` vknui`s ka dctc/


C (j* cod (jj* kony

L (j*. (jjj* cod (jv* kony


D (jjj* cod (jv* kony

0 ]V/T/K/




34 C ekipcoy us`s clskrptjko ekstjob wjth c pr`d`t`rijo`d hkurny kv`rh`cd clskrptjko rct`/ Th` aknnkwjob sjtuctjkos

hcv` lkth keeurr`d7

(j* Cetucn kv`rh`cd xpòdjtur` `xe``d`d pncoo`d `xpòdjtur`= cod

(jj* Cetucn hkurs wkrm`d w`r n`ss thco th` pncoo`d hkurs/


C Ujtuctjko (j* wkund ecus` kv`rh`cds tk l` kv`r clskrl`d cod sjtuctjko (jj* wkund ecus` kv`rh`cds tk l` uod`r

clskrl`d/

L Ujtuctjko (j* wkund ecus` kv`rh`cds tk l` uod`r clskrl`d cod sjtuctjko (jj* wkund ecus` kv`rh`cds tk l` kv`r

clskrl`d/



30 C ekipcoy kp`rct`s c gkl ekstjob systì/ Gkl 83< r`qujr`s £16 ka djrèt ict`rjcns. £46 ka djrèt nclkur cod £<6 ka

djrèt `xpòs`s/ Djrèt nclkur js pcjd £8 p`r hkur/ Vrkduetjko kv`rh`cds cr` clskrl`d ct c rct` ka £31 p`r djrèt

nclkur hkur cod oko)prkduetjko kv`rh`cds cr` clskrl`d ct c rct` ka 16% ka prji` ekst/

Rhct js th` tktcn ekst ka Gkl 83<;

C £<46

L £<16

E £<2<

D £5<6

31 Ct th` òd ka icouaceturjob jo Vrke`ss J. prkduet M eco l` sknd akr £36 p`r njtr`/ Cnt`roctjv`ny prkduet M ekund l`

aurth`r prke`ss`d jotk prkduet MM jo Vrke`ss JJ ct co cddjtjkocn ekst ka £3 p`r njtr` joput jotk thjs prke`ss/ Vrke`ss JJ

js co `xjstjob prke`ss wjth spcr` ecpcejty jo whjeh c nkss ka 36% ka th` joput vknui` keeurs/ Ct th` òd ka th` aurth`r

prke`ssjob. prkduet MM ekund l` sknd akr £3< p`r njtr`/

Rhjeh ka th` aknnkwjob stctìòts js ekrrèt jo r`spèt ka :.666 njtr`s ka prkduet M;

C Aurth`r prke`ssjob jotk prkduet MM wkund joer`cs` prkajts ly £:.666/

L Aurth`r prke`ssjob jotk prkduet MM wkund joer`cs` prkajts ly £8.366/

E Aurth`r prke`ssjob jotk prkduet MM wkund dèr`cs` prkajts ly £:66/

D Aurth`r prke`ssjob jotk prkduet MM wkund dèr`cs` prkajts ly £3.866/


Th` stcodcrd djrèt ict`rjcn ekst akr c prkduet js £06 p`r uojt (3<²0 mb ct £4 p`r mb*/ Ncst ikoth th` cetucn cikuot pcjd

akr 40.166 mb ka ict`rjcn purehcs`d cod us`d wcs £325.<86 cod th` djrèt ict`rjcn uscb` vcrjcoe` wcs £30.<66

cdv`rs`/

32 Rhct wcs th` djrèt ict`rjcn prje` vcrjcoe` ncst ikoth;

C £8.866 Cdv`rs`

L £8.866 Acvkurcln

E £:.3<6 Cdv`rs`

D £:.3<6 Acvkurcln

1




38 Rhct wcs th` cetucn prkduetjko ncst ikoth;

C 5.544 uojts

L 5.0<6 uojts

E 5.:0< uojts

D 4.316 uojts

3: @qujpiòt kwo`d ly c ekipcoy hcs c o`t lkkm vcnu` ka £3.866 cod hcs l`ò jdn` akr ski` ikoths/ Jt ekund okw

l` us`d ko c sjx ikoths ekotrcet whjeh js l`job ekosjd`r`d/ Ja okt us`d ko thjs ekotrcet. th` `qujpiòt wkund l`

sknd okw akr c o`t cikuot ka £<.666/ Cat`r us` ko th` ekotrcet. th` `qujpiòt wkund hcv` ok scn`cln` vcnu` cod

wkund l` djsicotn`d/ Th` ekst ka djsicotnjob cod djspksjob ka jt wkund l` £866/

Rhct js th` tktcn r`n`vcot ekst ka th` `qujpiòt tk th` ekotrcet;

C £3.<66

L £3.866

E £<.666

D £<.866

<6 C ekotrcet js uod`r ekosjd`rctjko whjeh r`qujr`s 866 nclkur hkurs tk ekipn`t`/ Th`r` cr` 406 hkurs ka spcr` nclkur

ecpcejty akr whjeh th` wkrm`rs cr` stjnn l`job pcjd th` okricn rct` ka pcy/ Th` rìcjojob hkurs r`qujr`d akr th` ekotrcet

eco l` akuod `jth`r ly kv`rtji` wkrmjob pcjd ct 06% clkv` th` okricn rct` ka pcy kr ly djv`rtjob nclkur arki th`

icouacetur` ka prkduet KT/ Ja th` ekotrcet js uod`rtcmò cod nclkur js djv`rt`d. thò scn`s ka prkduet KT wjnn l` nkst/

Vrkduet KT tcm`s s`vò nclkur hkurs p`r uojt tk icouacetur` cod icm`s c ekotrjlutjko ka £34 p`r uojt/ Th` okricn

rct` ka pcy akr nclkur js £8 p`r hkur/

Rhct js th` tktcn r`n`vcot nclkur ekst tk th` ekotrcet;

C £5.066

L £4.<66E £4.066

D £4.:66

Th` aknnkwjob joakrictjko r`nct`s tk qu`stjkos <3 cod <<7

Jo th` aknnkwjob prje`. r`vòu` cod ekst auoetjkos. whjeh hcv` l`ò `stclnjsh`d ly co krbcojsctjko akr ko` ka jts prkduets.

S r`pr`sòts th` ouil`r ka uojts prkdue`d cod sknd p`r w``m7

Vrje` (£ p`r uojt* 9 06 ― 6²6<0S


Tktcn w``mny ekst 9 3.666 - 30S

<3 Rhct prje` p`r uojt shkund l` s`t jo krd`r tk icxjijs` w``mny prkajt;

C £30²66

L £32²06

E £<0²66

D £5<²06

<< Rhct wkund th` w``mny tktcn ekotrjlutjko l` ja th` prje` ka th` prkduet wcs s`t ct £<6 p`r uojt;

C £<.666

L £5.666E £0.666

D £1.666

2 ]V/T/K/






: ]V/T/K/


3 Acjracx Ntd icouacetur`s c sjobn` prkduet whjeh hcs c stcodcrd s`nnjob prje` ka £<< p`r uojt/ Jt kp`rct`s c stcodcrd

icrbjocn ekstjob systì/ Th` stcodcrd vcrjcln` prkduetjko ekst js £: p`r uojt/ Ludb`t`d cooucn prkduetjko js

516.666 uojts cod ludb`t`d oko)prkduetjko eksts ka £3.30<.666 p`r cooui cr` cnn ajx`d/


Ludb`t Cetucn

uojts uojts

Vrkduetjko 56.666 55.666

Ucn`s 5<.666 54.666

Ncst ikoth th` ludb`t`d prkajt wcs £<66.666 cod th` cetucn tktcn scn`s r`vòu` wcs £253.666/

\`qujr`d7

(c* Ecneunct` th` scn`s prje` cod scn`s vknui` ekotrjlutjko vcrjcoe s akr ncst ikoth shkwjob en`crny wh`th`r

`ceh vcrjcoe` js acvkurcln` kr cdv`rs`/ (4 icrms*

(l* @xpncjo hkw th` twk vcrjcoe`s ecneunct d jo (c* ekund l` jot`rr nct d/ (5 icrms*

(e* Ecneunct` th` LPDB@T@D prkajt akr ncst ikoth cssuijob thct th` ekipcoy wcs usjob clskrptjko ekstjob/

(4 icrms*

(33 icrms*

< Vkjot Ntd us`s th` èkokije krd`r qucotjty (@KS* ikd`n tk `stclnjsh th` r`krd`r qucotjty akr rcw ict`rjcn Z/ Th`

ekipcoy hknds ok luaa`r stkem/ Joakrictjko r`nctjob tk rcw ict`rjcn Z js cs aknnkws7

Cooucn uscb` 48.666 uojts

Vurehcs` prje` £86 p`r uojtKrd`rjob eksts £3<6 p`r krd`r

Cooucn hkndjob eksts 36% ka th` purehcs` prje`

\`qujr`d7

(c* Ecneunct 7

(j* th` @KS akr rcw ict rjcn Z. cod

(jj* th` tktcn cooucn ekst ka purehcsjob. krd`rjob cod hkndjob stkems ka rcw ict`rjcn Z/ (4 icrms*

Th` suppnj`r hcs kaa`r`d Vkjot Ntd c djsekuot ka 3% ko th` purehcs` prje` ja `ceh krd`r pnce`d js akr <.666 uojts/

(l* Ecneunct` th` tktcn cooucn scvjob tk Vkjot Ntd ka cee`ptjob thjs kaa r/ (5 icrms*

(e* Njst AKP\ `xcipn`s ka hkndjob eksts/ (< icrms*

(: icrms*




5 I`rryn Ntd icouacetur`s akur ekipkoòts (@. A. B cod H* whjeh cr` joekrpkrct`d jotk djaa`ròt prkduets icd` ly th`

ekipcoy/ Cnn th` ekipkoòts cr` icouacetur`d usjob th` sci` bò`rcn purpks` icehjo`ry/ Th` aknnkwjob prkduetjko

ekst cod icehjo` hkur dctc cr` cvcjncln`7

@ A B H

Qcrjcln` prkduetjko ekst (£ p`r uojt* 5< <2 54 50

Ajx`d prkduetjko ekst (£ p`r uojt* 1 34 8 31

Bò`rcn purpks` icehjo` hkurs p`r uojt 0 1 2 8

Th` ajx`d prkduetjko eksts r`pr`sòt c shcr` ka acetkry)wjd` eksts thct hcv` l`ò r`nct`d tk th` jodjvjducn ekipkoòts

ly usjob c djrèt nclkur hkur rct`/ Th`r` cr` ok ajx`d eksts whjeh eco l` spèjajecnny r`nct`d tk jodjvjducn ekipkoòts/

Arki o`xt ikoth th` ekipcoy‚s ikothny icouaceturjob r`qujrìòts cr` akr <.666 uojts ka `ceh ekipkoòt/ Th`

icxjiui ouil`r ka icehjo` hkurs cvcjncln` akr ekipkoòt icouacetur` js 50.666 p`r ikoth/

Th` ekipcoy eco purehcs` coy qucotjty ka `ceh ekipkoòt arki U`rb`cot Ntd ct th` aknnkwjob uojt prje`s o`xt

ikoth7

@ A B H

£48 £03 £00 £15

I`rryn Ntd cjis tk ijojijs` jts ikothny eksts/

\`qujr`d7

(c* Ecneunct` th` shkrtacnn jo bò`rcn purpks icehjo` hkurs o`xt ikoth/ (< icrms*

(l* D`t`rijo` hkw icoy uojts ka whjeh ekipkoòts shkund l` purehcs`d arki U`rb`cot Ntd o xt ikoth/

(4 icrms*

(e* Lrjàny xpncjo TH\@@ kth`r acetkrs thct th` icocbìòt ka I`rryn Ntd shkund ekosjd`r làkr` icmjob c ajocn

dèjsjko tk luy jo ekipkoòts arki U`rb`cot Ntd akr o`xt ikoth/ (5 icrms*

(: icrms*

4 Z`kiò Ntd us`s prke`ss ekstjob cod th` AJAK i`thkd ka vcnuctjko/ Th` aknnkwjob joakrictjko akr ncst ikoth r`nct`s

tk Vrke`ss B. wh`r` cnn th` ict`rjcn js cdd`d ct th` l`bjoojob ka th` prke`ss7

Kpòjob wkrm)jo)prkbr`ss7 <.666 njtr`s (56% ekipn t` jo r`spèt ka ekov`rsjko eksts* vcnu`d jo tktcn ct

£<4.166 (£31.066 akr djrèt ict`rjcns= £8.366 akr ekov`rsjko*/

Eksts joeurr`d7

Djrèt ict`rjcns £::.166 akr 3<.066 njtr`s ka joput

Ekov`rsjko £300.<06

Okricn nkss7 8% ka joput jo th` p`rjkd/ Cnn nkss`s. whjeh cr` joeurr`d `vòny thrkubhkut th`

prke`ss. eco l` sknd akr £5 p`r njtr`/Cetucn kutput7 36.666 njtr`s w`r` trcosa`rr`d arki Vrke`ss B tk th` ajojsh`d bkkds wcr`hkus`/

Enksjob wkrm)jo)prkbr`ss7 5.666 njtr`s (40% ekipn t` jo r spèt ka ekov`rsjko eksts*/

\`qujr`d7

(c* Vr`pcr` th` Vrke`ss B Ceekuot akr ncst ikoth jo £ cod njtr`s/ (36 icrms*

(l* Jdòtjay TRK typ`s ka krbcojsctjko wh r` jt wkund l` cpprkprjct` tk us s`rvje` (kp`rctjko* ekstjob/ Akr `ceh

ko` subb`st c sujtcln` uojt ekst i`csur`/ (< icrms*

(3< icrms*

36




0 Vhk`l` Ntd icouacetur`s icoy djaa`ròt prkduets whjeh pcss thrkubh twk prkduetjko ekst eòtr`s (V3 cod V<*/

Th`r` cr` cnsk twk s`rvje` ekst eòtr`s (U3 cod U<* jo th` acetkry/ Th` aknnkwjob joakrictjko hcs l`ò `xtrcet`d arki

th` ludb`t akr th` ekijob y`cr7

V3 V< U3 U<

Cnnkect`d cod cppkrtjko`d

prkduetjko kv`rh`cds £422.006 £464.<06 £35<.666 £:1.666

Ouil`r ka ìpnky``s 56 10 36 30

Tktcn icehjo` hkurs 18.666 33.466

Tktcn djrèt nclkur hkurs 4.666 34.666

U`rvje` ekst eòtr` U3 eksts cr` r`cppkrtjko`d tk cnn kth`r ekst eòtr`s lcs`d ko th` ouil`r ka ìpnky``s/ U`rvje`

ekst eòtr` U< kony dk`s wkrm akr V3 cod V< cod jts eksts cr` r`cppkrtjko`d tk th`s` eòtr`s jo th` rctjk 075

r`spètjv`ny/

\`qujr`d7

(c* Ecneunct 7

(j* th` icehjo` hkur clskrptjko rct akr ekst eòtr` V3. cod

(jj* th` djrèt nclkur hkur clskrptjko rct` akr ekst eòtr V</ (1 icrms*

(l* @xpncjo th` djaa`ròe` l`tw`ò prkduetjko kv`rh`cds thct hcv` l`ò ‘cnnkect`d‚ cod thks` whjeh hcv` l`ò

‘cppkrtjko`d‚ tk ekst eòtr`s/ @xpncjo why ski` icouaceturjob ekipcoj`s cr` cln` tk cnnkect` nètrje pkw`r

eksts tk prkduetjko ekst eòtr`s. wh`r`cs kth`rs eco kony cppkrtjko thì/ (5 icrms*

(: icrms*

33 ]V/T/K/




3<

Akriunc` Uh``t





Icocbìòt

Ceekuotjob


CNN AJATZ qu`stjkos cr` ekipunskry cod IPUT l` cttìpt`d/


Thjs qu`stjko pcp`r iust okt l` rìkv`d arki th` xcijoctjko hcnn/

Auodciòtcns Vjnkt Vcp`r ― Mokwn`db` ikdun`

V

c p

` r

A <





<

CNN 06 qu`stjkos cr` ekipunskry cod IPUT l` cttìpt`d/

3 Th` aknnkwjob lr`cm)`vò ehcrt hcs l`ò drcwo shkwjob njo`s akr tktcn ekst (TE*. tktcn vcrjcln` ekst (TQE*. tktcn ajx`d

ekst (TAE* cod tktcn scn`s r`vòu` (TU\*7

6 120 3.<66 3.066 3.266 Pojts

£

TU\

TE

TQE

TAE

Rhct js th` icrbjo ka sca`ty ct th` 3.266 uojts n`v`n ka cetjvjty;

C <66 uojts

L 566 uojts

E 066 uojts

D 3.6<0 uojts

(< icrms*

< Th` aknnkwjob css`rtjkos r`nct` tk ajocoejcn ceekuotjob cod tk ekst ceekuotjob7

(j* Th` icjo us`rs ka ajocoejcn ceekuotjob joakrictjko cr` xt`rocn tk co krbcojsctjko/

(jj* Ekst ceekuotjob js thct pcrt ka ajocoejcn ceekuotjob whjeh rèkrds th` ecsh rè`jv`d cod pcyiòts icd` ly co

krbcojsctjko/

Rhjehkathàknnkwjobstctìòtscr tru`;

C Css`rtjkos (j* cod (jj* cr` lkth ekrrèt/

L Kony css`rtjko (j* js ekrrèt/

E Kony css`rtjko (jj* js ekrrèt/(3 icrm*

5 \`br`ssjko cocnysjs js l`job us`d tk ajod th` njo` ka l`st ajt (y 9 c - lx* arki `n`vò pcjrs ka dctc/ Th` ecneunctjkos

hcv` prkdue`d th` aknnkwjob joakrictjko7

Υx 9 446. Υy 9 556. Υx< 9 32.:81. Υy< 9 36.511. Υxy 9 35.412 cod l 9 6/1:323

Rhct js th` vcnu` ka ‘c‚ jo th` `quctjko akr th` njo` ka l`st ajt (tk < dèjicn pnce`s*;

C 6/15

L 6/1:

E </55

D 0/55

(< icrms*




4 Th` purehcs` prje` ka c stkem jtì js $<0 p`r uojt/ Jo `ceh thr`` ikoth p`rjkd th` uscb` ka th` jtì js <6.666 uojts/

Th` cooucn hkndjob eksts csskejct`d wjth ko` uojt `quct` tk 1% ka jts purehcs` prje`/ Th` ekst ka pncejob co krd`r akr

th` jtì js $<6/

Rhct js th` @ekokije Krd`r Sucotjty (@KS* akr th` stkem jtì tk th` o`cr`st whkn` uojt;

C 256

L 8:4

E 3.413

D 3.155

(< icrms*

0 C ekipcoy us`s co kv`rh`cd clskrptjko rct` ka $5/06 p`r icehjo` hkur. lcs`d ko 5<.666 ludb`t`d icehjo` hkurs

akr th` p`rjkd/ Durjob th` sci` p`rjkd th` cetucn tktcn kv`rh`cd `xpòdjtur` cikuot`d tk $368.820 cod 56.666

icehjo` hkurs w`r` rèkrd`d ko cetucn prkduetjko/


C Pod`r clskrl`d ly $5.820

L Pod`r clskrl`d ly $2.666

E Kv`r clskrl`d ly $5.820

D Kv`r clskrl`d ly $2.666

(< icrms*

1 Akr whjeh ka th` aknnkwjob js c prkajt eòtr` icocb`r r`spkosjln`;

C Eksts kony

L \`vòu`s kony

E Eksts cod r`vòu`s/

(3 icrm*



Tktcn eksts ($* 350.666 326.666

Qcrjcln` ekst p`r uojt js ekostcot wjthjo thjs rcob` ka cetjvjty lut th`r` js c st`p up ka $0.666 jo th` tktcn ajx`d eksts

whò th` cetjvjty `xe``ds 32.066 uojts/ Rhct js th` tktcn ekst ct co cetjvjty ka <6.666 uojts;

C $300.666

L $308.666

E $316.666

D $315.666

(< icrms*






33 Co krbcojsctjko icouacetur`s c sjobn` prkduet whjeh js sknd akr $86 p`r uojt/ Th` krbcojsctjko‚s tktcn ikothny ajx`d

eksts cr` $::.666 cod jt hcs c ekotrjlutjko tk scn`s rctjk ka 40%/ Thjs ikoth jt pncos tk icouacetur` cod s`nn 4.666

uojts/

Rhct js th` krbcojsctjko‚s icrbjo ka sca`ty thjs ikoth (jo uojts*;

C 3.<06

L 3.206

E <.<06

D <.206

(< icrms*

3< Rhjeh ko` ka th` aknnkwjob shkund l` encssjaj`d cs jodjrèt nclkur;

C Cssìlny wkrm`rs ko c ecr prkduetjko njo`

L Lrjemncy`rs jo c hkus` lujndjob ekipcoy

E Icehjojsts jo c acetkry prkduejob enkth`s

D Akrmnjat truem drjv`rs jo th` stkr`s ka co òbjo``rjob ekipcoy/(< icrms*

35 C ekipcoy js `vcnuctjob c prkgèt thct r`qujr`s 466mb ka rcw ict`rjcn X/ Th` ekipcoy hcs 306mb ka X jo stkem thct

w`r` purehcs`d sjx ikoths cbk akr $00 p`r mb/ Th` ekipcoy ok nkob`r hcs coy us` akr X/ Th` jovòtkry ka X ekund l`

sknd akr $46 p`r mb/ Th` eurròt purehcs` prje` akr X js $05 p`r mb/

Rhct js th` tktcn r`n`vcot ekst ka rcw ict`rjcn X akr th` prkgèt;

C $32.:06

L $3:.<06

E $<3.<66

D $<3.066

(< icrms*

34 Rhjeh ka th` aknnkwjob js OKT c a`csjln` vcnu` akr th` ekrr`nctjko ekàajejòt;

C -3/4

L -6/2

E 6

D ∜6/2(< icrms*

30 Th` aknnkwjob stctìòts r`nct` tk cspèts ka ludb`t cdijojstrctjko7

Utctìòt (3*7 Co jipkrtcot tcsm ka c ludb`t ekiijtt`` js tk òsur` thct ludb`ts cr` prkp`rny ekkrdjoct`d/

Utctìòt (<*7 C ludb`t icoucn js th` dkeuiòt prkdue`d ct th` òd ka th` ludb`t s`ttjob prke`ss/

Rhjeh ka th` aknnkwjob js tru`;

C Kony stctìòt (3* js ekrrèt/

L Kony stctìòt (<* js ekrrèt/

E Lkth stctìòts cr` ekrrèt/

(3 icrm*







C£

6

L£

6

E£

6

D£

6(< icrms*

32 C icouaceturjob krbcojsctjko joeurs eksts r`nctjob tk th` aknnkwjob7

(3* Ekiijssjko pcycln` tk scn`sp`rskos/

(<* Jospètjob cnn prkduets/(5* Vcemjob th` prkduets ct th` òd ka th` icouaceturjob prke`ss prjkr tk ikvjob thì tk th` wcr`hkus`/

Rhjeh ka th`s` eksts cr` encssjaj`d cs prkduetjko eksts;

C (3* cod (<* kony

L (3* cod (5* kony

E (<* cod (5* kony

D (3*. (<* cod (5*

(< icrms*

38 Rhjeh ka th` aknnkwjob js ekrr et wjth r`bcrd tk xpèt`d vcnu s;

C @xpèt`d vcnu`s prkvjd` c w`jbht`d cv`rcb` ka cotjejpct`d kuteki`s/

L Th` `xpèt`d vcnu` wjnn cnwcys `qucn ko` ka th` pkssjln` kuteki`s/

E @xpèt`d vcnu`s wjnn shkw th` dèjsjko icm`r‚s cttjtud` tk rjsm/

D Th` `xpèt`d vcnu` wjnn o`v`r `qucn ko` ka th` pkssjln` kuteki`s/

(< icrms*




3: Th`r` js c 16% ehcoe` thct c ekipcoy wjnn icm` c prkajt ka $566.666 o`xt y`cr cod c 46% ehcoe` ka icmjob c nkss

ka $466.666/

Rhct js th` `xpèt`d prkajt kr nkss akr o`xt y`cr;

C $3<6.666 Nkss

L $<6.666 Nkss

E $<6.666 Vrkajt

D $3<6.666 Vrkajt

(< icrms*

<6 C ekipcoy‚s ludb`t`d scn`s akr ncst ikoth w`r` 36.666 uojts wjth c stcodcrd s`nnjob prje` ka $<6 p`r uojt cod c

stcodcrd ekotrjlutjko ka $8 p`r uojt/ Ncst ikoth cetucn scn`s ka 36.066 uojts ct co cv`rcb` s`nnjob prje` ka $3:/06 p`r

uojt w`r` cehj`v`d/

Rhct w`r` th` scn`s prje` cod scn`s vknui` ekotrjlutjko vcrjcoe`s akr ncst ikoth;

Ucn`sprje`vcrjcoe ($* Ucn`svknuièkotrjlutjkovcrjcoe`($*

C 0.<06 Cdv`rs` 4.666 Acvkurcln`

L 0.<06 Cdv`rs` 4.666 Cdv`rs`

E 0.666 Cdv`rs` 4.666 Acvkurcln`

D 0.666 Cdv`rs` 4.666 Cdv`rs`

(< icrms*

<3 C ekipcoy icouacetur`s cod s`nns ko` prkduet whjeh r`qujr`s 8 mb ka rcw ict`rjcn jo jts icouacetur`/ Th` ludb`t`d


Pojts

Ucn`s 3:.666

Kpòjob jovòtkry ka ajojsh`d bkkds 4.666Enksjob jovòtkry ka ajojsh`d bkkds 5.666

Mb

Kpòjob jovòtkry ka rcw ict`rjcns 06.666



C 343.666

L 342.666

E 302.666

D 315.666(< icrms*

<< Th` aknnkwjob stctìòts rà`r tk spr`cdsh``ts7

(j* C spr`cdsh``t js th` ikst sujtcln` skatwcr` akr th` stkrcb` ka ncrb` vknui`s ka dctc/

(jj* C spr`cdsh``t ekund l` us`d tk prkdue` c an`xjln` ludb`t/

(jjj* Ikst spr`cdsh``ts ekotcjo c acejnjty tk djspncy th` dctc jo thì wjthjo thì jo c brcphjecn akri/

Rhjeh ka th`s` stctìòts cr` ekrrèt;

C (j* cod (jj* kony




(< icrms*





ikd`n/



@KS Cooucnhkndjobekst

C Hjbh`r Nkw`r

L Hjbh`r Hjbh`r

E Nkw`r Hjbh`r

D Nkw`r Nkw`r

(< icrms*

<4 Rhjeh ko` ka th` aknnkwjob js ikst njm`ny tk kp`rct` c systì ka s`rvje` ekstjob;

C C prjotjob ekipcoy

L C hkspjtcn

E C ajri ka sknjejtkrs/

(3 icrm*

<0 Th` aknnkwjob ludb`t`d joakrictjko r`nct`s tk c icouaceturjob ekipcoy akr o`xt p`rjkd7

Pojts $

Vrkduetjko 34.666 Ajx`d prkduetjko eksts 15.666

Ucn`s 3<.666 Ajx`d s`nnjob eksts 3<.666



Rhct wkund th` prkajt akr o`xt p`rjkd l` usjob icrbjocn ekstjob;

C $<0.666

L $<2.666

E $40.666

D $42.666

(< icrms*

<1 C ekipcoy icouacetur`s c sjobn` prkduet whjeh jt s`nns akr $<6 p`r uojt/ Th` prkduet hcs c ekotrjlutjko tk scn`s rctjk

ka 46%/ Th` ekipcoy‚s w``mny lr`cm) `vò pkjot js scn`s r`vòu` ka $38.666/

Rhct wkund l` th` prkajt jo c w``m whò 3.<66 uojts cr` sknd;

C $3.<66

L $<.466

E $5.166

D $1.666

(< icrms*






36

<: C ekipcoy kp`rct`s c prke`ss jo whjeh ok nkss`s cr` joeurr`d/ Th` prke`ss ceekuot akr ncst ikoth. whò th`r` wcs

ok kpòjob wkrm)jo)prkbr`ss. wcs cs aknnkws7

Vrke`ssCeekuot

$ $

Eksts crjsjob 1<4.666 Ajojsh`d kutput

(36.666 uojts* 486.666

Enksjob wkrm)jo prkbr`ss (4.666 uojts* 344.666

1<4.666 1<4.666

Th` enksjob wkrm)jo)prkbr`ss wcs ekipn`t` tk th` sci` d`br`` akr cnn `nìòts ka ekst/

Rhct wcs th` p`reòtcb` d`br`` ka ekipn`tjko ka th` enksjob wkrm)jo)prkbr`ss;

C 3<%

L 56%

E 46%

D 20%

(< icrms*

56 C ekipcoy icouacetur`s cod s`nns twk prkduets (X cod Z* lkth ka whjeh utjnjs` th` sci` smjnn`d nclkur/ Akr th`

ekijob p`rjkd. th` suppny ka smjnn`d nclkur js njijt`d tk <.666 hkurs/ Dctc r`nctjob tk `ceh prkduet cr` cs aknnkws7

VrkduetXZ

U`nnjob prje` p`r uojt $<6 $46

Qcrjcln` ekst p`r uojt $3< $56

Umjnn`d nclkur hkurs p`r uojt < 4

Icxjiui dìcod (uojts* p`r p`rjkd 866 466

Jo krd`r tk icxjijs` prkajt jo th` ekijob p`rjkd. hkw icoy uojts ka `ceh prkduet shkund th` ekipcoy icouacetur`

cod s`nn;

C <66 uojts ka X cod 466 uojts ka Z

L 466 uojts ka X cod 566 uojts ka Z

E 166 uojts ka X cod <66 uojts ka Z

D 866 uojts ka X cod 366 uojts ka Z

(< icrms*

53 Th` aknnkwjob stctìòts rà`r tk krbcojsctjkos usjob gkl ekstjob7

(j* Rkrm js dko` tk eustki`r spèjajectjko/

(jj* Rkrm js usucnny ekipn`t`d wjthjo c r`nctjv`ny shkrt p`rjkd ka tji`/(jjj* Vrkduets icouacetur`d tòd tk l` cnn jdòtjecn/

Rhjeh twk ka th`s` stctìòts cr` EK\\@ET;

C (j* cod (jj*

L (j* cod (jjj*

E (jj* cod (jjj*

(3 icrm*




33

Th aknnkwjobjoakrictjkor nct`stkqu`stjkos5<cod557

C ekipcoy us`s stcodcrd ekstjob cod th` stcodcrd vcrjcln` kv`rh`cd ekst akr c prkduet js7

1 djrèt nclkur hkurs F $36 p`r hkur

Ncst ikoth whò 5.:66 uojts ka th` prkduet w`r` icouacetur`d. th` cetucn `xpòdjtur` ko vcrjcln` kv`rh`cds wcs

$<50.666 cod <4.666 hkurs w`r` cetucnny wkrm`d/

5< Rhct wcs th` vcrjcln` kv`rh`cd xpòdjtur` vcrjcoe` akr ncst ikoth;C $0.666 Cdv`rs`

L $0.666 Acvkurcln`

E $1.666 Cdv`rs`

D $1.666 Acvkurcln`

(< icrms*

55 Rhct wcs th` vcrjcln` kv`rh`cd àajejòey vcrjcoe akr ncst ikoth;

C $0.666 Cdv`rs`

L $0.666 Acvkurcln`

E $1.666 Cdv`rs`

D $1.666 Acvkurcln`

(< icrms*

54 Rhò c icouaceturjob ekipcoy kp`rct`s c stcodcrd icrbjocn ekstjob systì th`r` cr` ok ajx`d prkduetjko kv`rh`cd

vcrjcoe`s/

Js thjs stctìòt tru` kr acns`;

C Tru`

L Acns`

(3 icrm*

50 C ekipcoy kp`rct`s c stcodcrd ekstjob systì/ Th` vcrjcoe` cocnysjs akr ncst ikoth shkws c acvkurcln` ict`rjcns prje`

vcrjcoe` cod co cdv`rs` nclkur àajejòey vcrjcoe`/

Th` aknnkwjob akur stctìòts. whjeh icm` ekipcrjskos wjth th` stcodcrds. hcv` l`ò icd`7

(3* Joa`rjkr qucnjty ict`rjcns w`r` purehcs`d cod us`d/

(<* Uup`rjkr qucnjty ict`rjcns w`r` purehcs`d cod us`d/

(5* Nkw`r brcd`d wkrm`rs w`r` us`d ko prkduetjko/(4* Hjbh`r brcd`d wkrm`rs w`r` us`d ko prkduetjko/

Rhjeh stctìòts cr` ekosjstòt wjth th` vcrjcoe` cocnysjs;

C (3* cod (5*

L (3* cod (4*

E (<* cod (5*

D (<* cod (4*

(< icrms*






3

5: Twk prkduets B cod H cr` er`ct`d arki c gkjot prke`ss/ B eco l` sknd jii`djct`ny cat`r spnjt)kaa/ H r`qujr`s aurth`r

prke`ssjob jotk prkduet HH làkr` jt js jo c scn`cln` ekodjtjko/ Th`r` cr` ok kpòjob jovòtkrj`s cod ok wkrm jo

prkbr`ss ka prkduets B. H kr HH/ Th` aknnkwjob dctc cr` cvcjncln` akr ncst p`rjkd7

$

Tktcn gkjot prkduetjko eksts 506.666

Aurth`r prke`ssjob eksts ka prkduet H 11.666

Vrkduet Vrkduetjko Enksjobjovòtkry

uojts uojts B 4<6.666 <6.666

HH 556.666 56.666

Psjob th` physjecn uojt i`thkd akr cppkrtjkojob gkjot prkduetjko eksts. whct wcs th` ekst vcnu` ka th` enksjob

jovòtkry ka prkduet HH akr ncst p`rjkd;

C $31.146

L $38.1<0

E $<6.666

D $<3.166

(< icrms*

46 C ekipcoy purehcs`d c icehjo` s`v`rcn y`crs cbk akr $06.666/ Jts wrjttò dkwo vcnu` js okw $36.666/ Th` icehjo`

js ok nkob`r us`d ko okricn prkduetjko wkrm cod jt ekund l` sknd okw akr $8.666/

C prkgèt js l`job ekosjd`r`d whjeh wkund icm` us` ka thjs icehjo` akr sjx ikoths/ Cat`r thjs tji` th` icehjo` wkund

l` sknd akr $0.666/

Rhct js th` r`n`vcot ekst ka th` icehjo` tk th` prkgèt;

C $<.666

L $5.666

E $0.666

D $36.666

(< icrms*

43 C ekipcoy kp`rct`s c stcodcrd clskrptjko ekstjob systì/ Th` stcodcrd ajx`d prkduetjko kv`rh`cd rct` js $30 p`r

hkur/


Cetucn hkurs wkrm`d 0.066

Ludb`t`d hkurs 0.666

Utcodcrd hkurs akr cetucn prkduetjko 4.866

Rhct wcs th` ajx`d prkduetjko kv`rh`cd ecpcejty vcrjcoe`;

C $2.066 Cdv`rs`

L $2.066 Acvkurcln`

E $36.066 Cdv`rs`

D $36.066 Acvkurcln`

(< icrms*






3

41 C acetkry ekosjsts ka twk prkduetjko ekst eòtr`s (V cod S* cod twk s`rvje` ekst eòtr`s (X cod Z*/ Th` tktcn cnnkect`d


V S X Z

$:0.666 $8<.666 $41.666 $56.666


VS X Z

V`reòtcb` ka s`rvje` ekst eòtr` X tk 06 06 ― ―



Cat`r th` r`cppkrtjkoiòt ka s`rvje` ekst eòtr` eksts hcs l`ò ecrrj`d kut. whct js th` tktcn kv`rh`cd akr prkduetjko

ekst eòtr` V;

C $3<4.066

L $3<1.366

E $3<2.666

D $3<8.066

(< icrms*

Thàknnkwjobjoakrictjkor`nct`stkqu`stjkos42cod487

C ekipcoy icouacetur`s cod s`nns twk prkduets (X cod Z* whjeh hcv` ekotrjlutjkos p`r uojt ka $8 cod $<6 r`spètjv`ny/

Th` ekipcoy cjis tk icxjijs` prkajt/ Twk ict`rjcns (B cod H* cr` us`d jo th` icouacetur` ka `ceh prkduet/ @ceh ict`rjcn

js jo shkrt suppny ― 3.666 mb ka B cod 3.866 mb ka H cr` cvcjncln` o`xt p`rjkd/ Th` ekipcoy hknds ok jovòtkrj`s cod jt

eco s`nn cnn th` uojts prkdue`d/

Th` icocbìòt ceekuotcot hcs drcwo th` aknnkwjob brcph ceeurct`ny shkwjob th` ekostrcjots akr ict`rjcns B cod H/

Vrkduet Z

(uojts*

366

6:6

666 3<0 306

Ict`rjcn B

Ict`rjcn H

Vrkduet X

(uojts*

42 Rhct js th` cikuot (jo mb* ka ict`rjcn B cod ict`rjcn H us`d jo `ceh uojt ka prkduet Z;

Ict`rjcnB Ict`rjcnH

C 36 <6

L 36 36

E <6 <6

D <6 36 (< icrms*




3

48 Rhct js th` kptjicn ijx ka prkduetjko (jo uojts* akr th` o xt p`rjkd;

VrkduetX VrkduetZ

C 6 :6

L 06 16

E 16 06

D 3<0 6

(< icrms*

4: Th` aknnkwjob stctìòt rà`rs tk c qucnjty ka bkkd joakrictjko7

Th` ekst ka prkduejob joakrictjko shkund l` br`ct`r thco th` vcnu` ka th` lòàjts ka thct joakrictjko tk icocbìòt/

Js thjs stctìòt tru` kr acns`;

C Tru`

L Acns`

(3 icrm*

06 C ekipcoy whjeh kp`rct`s c prke`ss ekstjob systì hcd wkrm)jo)prkbr`ss ct th` stcrt ka ncst ikoth ka 566 uojts

(vcnu`d ct £3.236* whjeh w`r` 16% ekipn`t` jo r`spèt ka cnn eksts/ Ncst ikoth c tktcn ka <.666 uojts w`r` ekipn`t`d

cod trcosa`rr`d tk th` ajojsh`d bkkds wcr`hkus`/ Th` ekst p`r `qujvcnòt uojt akr eksts crjsjob ncst ikoth wcs $36/

Th` ekipcoy us`s th` AJAK i`thkd ka ekst cnnkectjko/


C $3:.:36

L $<6.666

E $<6.036

D $<3.236(< icrms*




3

AK\IPNC@ UH@@T

\`br`ssjko cocnysjs



c9∓y

o)l∓x

o

l9o∓xy)∓x∓yo∓x )(∓x*

r9o∓xy)∓x∓y

(

< <

oo∓x )(∓x* *(o∓y )(∓y* *< < < <

9<E D

E6

h

9<E D

E (3)D

\

6

h**




3




3

Cosw`rs




<6

Vjnkt Vcp`r A< Cosw`rs

Icocbìòt Ceekuotjob

Uuiicrjs`d

3 E <1 L< L <2 D5 E <8 L

4 E <: D0 C 56 D1 E 53 C2 E 5< L8 E 55 E: E 54 L36 E 50 C33 C 51 E3< D 52 E35 L 58 L34 C 5: E30 C 46 L31 D 43 L32 E 4< E

38 C 45 L3: E 44 D<6 C 40 L<3 L 41 D<< E 42 C<5 D 48 C<4 L 4: L<0 L 06 C

Jo d`tcjn

3 E

< L

5 E c 9 (Υy ò o* ∜ ](lΥx* ò oY 9 (556 ò 33* ∜ ](6/1:323 Ò 446* ò 33Y9 (56 ∜<2/1184*9 </5531 (</55 tk < dèjicn pnce`s*

4 E {] < Ò <6 Ò (4 Ò<6.666* Y ò ]6/61 Ò<0Y}6/0 9 3.413 uojts

0 C Cetucn ekst $368.820Clskrl`d ekst (56.666 Ò 5/06* $360.666Pod`r clskrptjko $ 5.820

1 E

2 E Qcrjcln` ekst p`r uojt7 ](326.666 ∜ 0.666* ∜ 350.666Y ò (<<.666 ∜ 31.666* 9 $0Tktcn ajx`d ekst (l`nkw 32.066 uojts*7 ]350.666 ∜ (31.666 Ò 0*Y 9 $00.666Tktcn ekst akr <6.666 uojts7 00.666 - 0.666 - (<6.666 Ò 0* 9 $316.666

8 E Ikoth 37 Vrkduetjko ? Ucn`s Clskrptjko ekstjob prkajt ? Icrbjocn ekstjob prkajtIkoth <7 Ucn`s ? Vrkduetjko Icrbjocn ekstjob prkajt ? clskrptjko ekstjob prkajtC cod E sctjsay Ikoth 3. E cod D sctjsay Ikoth </ Th`ràkr` E sctjsaj`s lkth/

: E




<3

36 E Okricnnkss Cetucnnkss Clokricnnkss Clokricnbcjonjtr`s njtr`s njtr`s njtr`s

Vrke`ss A 0.<66 1.366 :66 ―Vrke`ss B 3.820 3.866 ― 20

33 C Ekotrjlutjko p`r uojt (EVP*7 (86 Ò 6/40* 9 $51Lr`cm `vò pkjot (uojts*7 (::.666 ò 51* 9 <.206Icrbjo ka sca`ty7 (4.666 ∜ <.206* 9 3.<06 uojts

3< D

35 L (306 Ò 46* - (<06 Ò 05* 9 $3:.<06

34 C

30 C

31 D

32 E

38 C

3: E (566.666 Ò 6/16* ∜ (466.666 Ò 6/46* 9 -$<6.666 (prkajt*

<6 C Vrje` vcrjcoe`7 (6/06 Ò 36.066* 9 $0.<06 Cdv`rs`Qknui` vcrjcoe`7 (066 Ò 8* 9 $4.666 Acvkurcln`

<3 L Ludb`t`d prkduetjko7 (3:.666 - 5.666 ∜ 4.666* 9 38.666 uojts\cw ict`rjcns r`qujr`d akr ludb`t`d prkduetjko7 (38.666 Ò 8* 9 344.666 mbLudb`t`d rcw ict`rjcn purehcs`s7 (344.666 - 05.666 ∜ 06.666* 9 342.666 mb

<< E

<5 D

<4 L

<0 L Vrkduetjko ? Ucn`s Clskrptjko ekstjob prkajt ? Icrbjocn ekstjob prkajtIcrbjocn ekstjob prkajt7 {51.666 ∜ ]<.666 Ò (15.666 ò34.666*Y} 9 $<2.666

<1 L EVP7 (<6 Ò6/4* 9 $8Lr`cm `vò pkjot7 (38.666 ò <6* 9 :66 uojtsVrkajt whò 3.<66 uojts prkdue`d cod sknd7 (566 Ò 8* 9 $<.466

<2 D

<8 L

<: D Ekst p`r `qujvcnòt uojt7 (486.666 ò36.666* 9 $48

Enksjob wkrm jo prkbr`ss vcnuctjko7 (4.666 Ò D`br`` ka ekipn`tjko Ò 48* 9 344.666D`br`` ka ekipn`tjko 9 (344.666 ò 4.666 ò 48* 9 6/20 9 20%

56 D X Z

EVP $8 $36Ekotrjlutjko p`r hkur $4 $</06\comjob 3st <odTh`ràkr` prkdue` cod s`nn th` icxjiui 866 uojts ka X usjob 3.166 hkurs cod wjth th` rìcjojob 466 hkurs prkdue` cod s`nn366 uojts ka Z/

53 C




<<

5< L $

Cetucn `xpòdjtur` <50.666Cetucn hkurs Ò stcodcrd rct`(<4.666 Ò 36* <46.666

@xpòdjtur` vcrjcoe` 0.666 Acvkurcln`

55 E

$Cetucn hkurs Ò stcodcrd rct` <46.666Utcodcrd ekst ka cetucn prkduetjko(5.:66 Ò 1 Ò 36* <54.666

@aajejòey vcrjcoe` 1.666 Cdv`rs`

54 L

50 C

51 E

52 E

58 L

5: E Gkjot eksts cppkrtjko`d tk H7 ]556.666 ò (4<6.666 - 556.666*Y Ò 506.666 9 $304.666Enksjob jovòtkry vcnuctjko (HH*7 (56.666 ò 556.666* Ò (304.666 - 11.666* 9 $<6.666

46 L \`n`vcot ekst7 (8.666 ∜ 0.666* 9 $5.666

43 L Ludb`t`d hkurs 0.666Cetucn hkurs wkrm`d 0.066

Ecpcejty vcrjcoe` 066 hkurs Ò 30 9 $2.066 Acvkurcln`

4< E

45 L Kv`rtji` ekst akr <06 hkurs7 (<06 Ò : Ò <* 9 $4.066Ekst ka djv`rtjob nclkur7 <06 Ò (: - 0* 9 $5.066\`n`vcot ekst (nkw`st cnt`roctjv`* 9 $5.066

44 D <66 uojts Ò (5 ò 16* Ò 38 9 $386

40 L. thjs js c st`pp`d ajx`d ekst

41 D Tktcnkv`rh`cdtkeksteòtr`V7 $

Djrèt :0.666Vrkpkrtjko ka ekst eòtr` X ]41.666 - (6/36 Ò 56.666*Y Ò 6/06 <4.066Vrkpkrtjko ka ekst eòtr` Z ]56.666 Ò 6/5Y :.666

3<8.066

42 C366 uojts ka Z wjth cnn ka ict`rjcn B (3.666 mb* 9 36 mb p`r uojt:6 uojts ka Z wjth cnn ka ict`rjcn H (3.866 mb* 9 <6 mb p`r uojt

48 CTktcn ekotrjlutjkos7C ](6 Ò 8* - (:6 Ò <6*Y 9 $3.866L ](06 Ò 8* - (16 Ò <6*Y 9 $3.166E ](16 Ò 8* - (06 Ò <6*Y 9 $3.486

D ](3<0 Ò 8* - (6 Ò <6*Y 9 $3.666






Cosw`rs




32



Uètjko C

3 L

< C

5 C

4 C

0 D

1 E

2 L

8 E

: D

36 E

33 E

3< C

35 E

34 L

30 E

31 E

32 L

38 E3: D

<6 E

<3 E

<< D

<5 D

<4 E

<0 E

3 L

< C

5 C Ekotrjlutjko p`r uojt (EVP* 9 (51 ò 6²16* Ò 6²46 9 £<4

Lr`cm)`vò pkjot 9 (83.666 ò <4* 9 5.520 uojts

Icrbjo ka sca`ty 9 (0.666 ― 5.520* 9 3.1<0 uojts

4 C Psjob th` hjbh nkw i`thkd7

Qcrjcln` ekst p`r uojt 9 ](426.666 ― 38.666* ― 586.666Y ò ]<4.666 ― 30.666Y 9 £8

Tktcn ajx`d eksts (l`nkw <6.666 uojts* 9 586.666 ― (30.666 Ò 8* 9 £<16.666

Tktcn eksts akr 38.666 uojts 9 <16.666 - (38.666 Ò 8* 9 £464.666

0 D

1 E

2 L R`jbht`d cv`rcb` cat`r rè`jpts ko 2th 9 ](<.:66 ò <* - (466 Ò 32²06*Y ò 066 9 31²:6

Qcnu` ka jssu`s 9 366 Ò (<.:66 ò <66* - ](3:6 - 326* Ò 31²:6Y 9 £2.054

8 E \`krd`r n`v`n ― (Ijojiui uscb` jo shkrt`st n`cd tji`* - \`krd`r qucotjty 9

3.866 ― (06 Ò 33* - <.666 9 5.<06 uojts 9 Icxjiui stkem n`v`n

: D

36 E £

Vrji` ekst (566 - 466 - 366* 9 866

- Vrkduetjko kv`rh`cds (466 ò 8* Ò 46 9 <.666

- Oko)prkduetjko kv`rh`cds (3²0 Ò 866* 9 3.<66

――――――

Tktcn ekst 4.666

――――――

33 E




38

3< C Clskrptjko rct` (Z* 9 021.666 ò ](0 - 5* Ò 3<.666Y 9 £1 p`r hkur

Clskrptjko rct` (W* 9 <88.666 ò ](< - 4* Ò 3<.666Y 9 £4 p`r hkur

Ajx`d kv`rh`cd ekst p`r uojt (M<* 9 ](5 Ò £1* - (4 Ò £4*Y 9 £54

35 E Tktcn kv`rh`cds (T* 9 3<8.666 - (6²56 Ò 346.666* 9 £326.666

Tktcn kv`rh`cds (V* 9 386.666 - (6²26 Ò 326.666* - (6²46 Ò 346.666* 9 £500.666

34 L Enksjob wkrm jo prkbr`ss (RJV* 9 (<66 - 3.666 ― 3.646* 9 316 uojts

RJV vcnuctjko 9 (316 Ò 6²46 Ò <6* 9 £3.<86

30 E £

Kpòjob RJV vcnu` 3.056

- Ekipn`tjko ka kpòjob RJV (<66 Ò 6²16 Ò <6* <.466

- Pojts stcrt`d cod ajojsh`d jo th` ikoth ](3.646 ― <66* Ò <6Y 31.866

―――――――

Tktcn vcnu` ka 3.646 ekipn`t`d uojts <6.256

―――――――

31 E

32 L

38 E

3: D Ajx`d prkduetjko kv`rh`cd ecpcejty vcrjcoe`7

(Ludb`t`d hkurs ― Cetucn hkurs wkrm`d* Ò Utcodcrd ajx`d kv`rh`cd rct` 9

(8.666 ― 8.466* Ò : 9 £5.166 Acvkurcln`

<6 E <66 uojts Ò stcodcrd ekotrjlutjko p`r uojt 9 ]<66 Ò (46 ― 56*Y 9 £<.666 (A*

<3 E

<< D

<5 D

<4 E EVP 9 (316.666 ò 46.666* 9 £4 cod vcrjcln` ekst p`r uojt 9 (36 ― 4* 9 £1

Pojts U`nnjob prje` p`r uojt EVP Tktcn ekotrjlutjko

£ £ £666

44.666 :²06 5²06 304

46.666 36²66 4²66 316

51.666 36²06 4²06 31<

53.666 33²66 0²66 300

<0 E Cddjtjkocn ekst ka Hkurs p`r uojt tk Cddjtjkocn ekst

Ekipkoòt luyjob jo p`r uojt icouacetur` p`r hkur

£ £

C 48 4 3<

L 16 1 36

E 40 0 :

D 5: 5 35

Nkw`st cddjtjkocn ekst p`r hkur scv`d js £: cod ekipkoòt E shkund l` lkubht jo/




3:

Uètjko L

£

3 (c* (j* Cetucn ekst 05<.866

Tktcn vcrjcoe` £3<.866 C

Utcodcrd ekst ka cetucn prkduetjko 0<6.666

(<1.666 Ò <6*

(jj* Cetucn ekst 134.666

Tktcn vcrjcoe` £36.666 AUtcodcrd ekst ka cetucn prkduetjko 1<4.666

(<1.666 Ò <4*

(jjj* cod (jv*

Cetucn ekst 3.<<3.666

Rcb` rct` vcrjcoe` £<3.666 C (jjj*

Cetucn hkurs ct stcodcrd rct` 3.<66.666

(306.666 Ò 8*

@aajejòey vcrjcoe` £48.666 A (jv*

Utcodcrd ekst ka cetucn prkduetjko 3.<48.666

(<1.666 Ò 48*

(l* £

Ludb`t`d ekotrjlutjko 266.666]<0.666 Ò £(3<6 ― :<*Y

Ucn`s vcrjcoe`s7

Vrje` ](<0.666 Ò 3<6* ― <.::0.666Y 0.666 C

Ekst vcrjcoe`s7

Tktcn djrèt ict`rjcns ](c* (j*Y 3<.866 C

Tktcn vcrjcln` prkduetjko kv`rh`cd ](c* (jj*Y 36.666 A

Djrèt nclkur7 ― rct` ](c* (jjj*Y <3.666 C

― aajejòey ](c* (jv*Y 48.666 A

————

Tktcn djrèt nclkur <2.666 A

————

Cetucn ekotrjlutjko (U`` wkrmjobs* 23:.<66————

Rkrmjobs7 £ £

Cetucn scn`s (<0.666 uojts* <.::0.666

N`ss7 Cetucn prkduetjko eksts (<1.666 uojts*7

Ict`rjcn - Nclkur - Vrkduetjko kv`rh`cd <.512.866

N`ss7 Enksjob stkem ct stcodcrd ekst (3.666 Ò :<* (:<.666*

—————

(<.<20.866*

—————

Cetucn ekotrjlutjko 23:.<66—————

(e* Th` rct` vcrjcoe` js cdv`rs` (£<3.666* cod th` àajejòey vcrjcoe` js acvkurcln` (£48.666*/ C pkssjln` `xpncoctjko ka hkw

th`s` ekund l` jot`rr`nct`d js thct hjbh`r brcd`d. ikr` smjnn`d wkrm`rs. w`r` us`d ncst ikoth tk prkdue` bkods cod w`r` pcjd

ct c hjbh`r wcb` rct` thco stcodcrd thus bjvjob th` cdv`rs` rct` vcrjcoe`/ Th`s` hjbh`r brcd`d. ikr` smjnn`d wkrm`rs w`rìkr` àajejòt cod prkdue`d th` bkods jo n`ss thco th` stcodcrd tji` cnnkw`d ― <1.666 uojts shkund hcv` tcmò 301.666

hkurs (thct js 1 hkurs p`r uojt* tk icouacetur` wh`r`cs th`y w`r` prkdue`d jo kony 306.666 hkurs thus bjvjob c acvkurcln`

àajejòey vcrjcoe`/



http://slidepdf.com/reader/full/acca-f2-fma-solved-past-papers-12-old-professionalscheme-02-07 265/328<6

< (c* N`t x 9 th` ouil`r ka uojts ka prkduet X cod n`t y 9 th` ouil`r ka uojts ka prkduet Z/

Klgètjv` auoetjko (icxjijsctjko ka ekotrjlutjko*7

(<66 ― 326* x - (<06 ― <36* y

9 56x - 46y

Ekostrcjot akriunctjkos7

Ict`rjcns7 3<x - 8y Հ 046.666

Nclkur7 0x - 8y Հ 466.666

Dìcod (Z*7 y Հ 46.666

Oko)o`bctjv` x. y Ձ 6Th` ekostrcjots cod klgètjv` auoetjko eco l` r`pr`sòt`d cs aknnkws7

Th` a`csjln` r`bjko js KCLED/ Ly ikvjob th` klgètjv` auoetjko njo` (dktt`d* cwcy arki th` krjbjo jt eco l` d`t`rijo`d thct

th` kptjicn pkjot js E (th` jot`rsètjko ka th` ict`rjcn cod nclkur ekostrcjot njo`s*/ Th` vcnu`s ka x cod y ct thjs pkjot eco l`

r`cd arki th` brcph kr akuod ly sknvjob th` `quctjkos akr th` twk ekostrcjot njo`s sjiuntco`kusny. cs aknnkws7

(3* 3<x - 8y 9 046.666 (Ict`rjcns*

(<* 0x - 8y 9 466.666 (Nclkur*

Uultrcetjob (<* arki (3* bjv`s 2x 9 346.666

x 9 <6.666

Uulstjtutjob akr x jo (3* bjv`s (3< Ò <6.666* - 8y 9 046.666

8y 9 566.666

y 9 52.066

Th` kptjicn prkduetjko pnco akr o`xt y`cr js tk icouacetur` cod s`nn <6.666 uojts ka prkduet X cod 52.066 uojts ka prkduetZ/ Th` r`suntcot tktcn ekotrjlutjko js ](<6.666 Ò 56* - (52.066 Ò 46*Y 9 £<.366.666/

Cnt`roctjv` cpprkceh (whjeh dk`s okt jovknv` drcwjob c brcph*7

@ceh prkduetjko pkssjljnjty js `vcnuct`d jo t`ris ka tktcn ekotrjlutjko. cs aknnkws7

(3* Ict`rjcns/ Psjob cnn th` ict`rjcns cvcjncln` (046.666 mb*. 40.666 uojts ka X kr 12.066 uojts ka Z ekund l` prkdue`d/

Akr Z. thjs `xe``ds th` dìcod ekostrcjot/ Th` ekotrjlutjko arki 40.666 uojts ka X js (40.666 Ò 56* 9 £3.506.666/

(<* Nclkur/ Psjob cnn th` nclkur hkurs cvcjncln` (466.666*. 86.666 uojts ka X kr 06.666 uojts ka Z ekund l` prkdue`d/

Th`r` js josuaajejòt ict`rjcn cvcjncln` akr thjs qucotjty ka X ]s`` (3*Y/ Jo th` ecs` ka Z. prkduetjko js r`strjet`d tk 46.666

uojts whjeh us`s kony 5<6.666 hkurs. n`cvjob 86.666 hkurs akr th` prkduetjko ka 31.666 uojts ka X/ Th` tktcn

ekotrjlutjko arki thjs prkduetjko ijx js ](31.666 Ò 56* - (46.666 Ò 46*Y 9 £<.686.666/

(5* Th` kth r prkduetjko ijx pkssjljnjty js akuod ly sknvjob th` aknnkwjob `quctjkos sjiuntco`kusny7 3<x - 8y 9 046.666

cod 0x - 8y 9 466.666 Thjs ecneunctjko hcs l`ò dko` clkv` uod`r th` brcphjecn cpprkceh cod bjv`s c tktcn

ekotrjlutjko ka £<.366.666/

Th` kptjicn sknutjko js (5* cs jt bjv`s th` hjbh`st tktcn ekotrjlutjko/ Jt jovknv`s th` prkduetjko ka <6.666 uojts ka prkduet Xcod 52.066 uojts ka prkduet Z/

Dìcod (Z*

Nclkur

X Pojts

‚66686²640²6<6²66

46²6

30²6

06²6

12²0

Z

Pojts

‚666

C

LE

Ict`rjcns

D




<3

(l* Coy secre` r`skure` thct js aunny utjnjs`d jo th` kptjicn sknutjko wjnn hcv` c shcdkw prje`/ Jt wkund l` wkrth pcyjob ikr` thco

th` ‘okricn‚ prje` tk kltcjo ikr` ka th` secre` r`skure` lècus` ka th` ekotrjlutjko akr`bko` ly okt l`job cln` tk sctjsay th`

scn`s dìcod/ Hòe` th` shcdkw prje` ka c sk)ecnn`d ljodjob ekostrcjot js th` cikuot ly whjeh th` tktcn ekotrjlutjko wkund

joer`cs` ja ko` ikr` uojt ka th` secre` r`skure` lèci` cvcjncln`/ Jo th` ecs` ka Vnczc Ntd th`r` cr` twk ljodjob ekostrcjots

o`xt y`cr ― ict`rjcns cod nclkur (cnn cvcjncln` ict`rjcns cod nclkur cr` us`d jo th` kptjicn sknutjko* ― th`ràkr` `ceh wjnn

hcv` c shcdkw prje`/

5 (c* Vrke`ss M Ceekuot

Njtr`s £ Njtr`s £

Ict`rjcns joput :6.666 406.666 Okricn nkss 5.166 38.666

(4% Ò :6.666*

Ekov`rsjko eksts <31.666 Clokricn nkss ]R3Y 3.<66 :.666

(4.866 ― 5.166*

Kutput7

Vrkduet V3 ]R<Y 01.866 500.666

Vrkduet V< ]R<Y <8.466 <84.666

―――――――― ―――――――― ―――――――― ――――――――

:6.666 111.666 :6.666 111.666

―――――――― ―――――――― ―――――――― ――――――――

Rkrmjobs7

R3 Qcnuctjko ka clokricn nkss cod ekiljo`d tktcn kutput ka 80.<66 njtr`s

(V3 - V<* js ct c ekst p`r njtr` ka7

(111.666 ― 38.666* ò (:6.666 ― 5.166* 9 £2²06

Clokricn nkss vcnuctjko7 (3.<66 Ò 2²06* 9 £:.666

R< Tktcn kutput (80.<66* spnjt V3 7 V< jo rctjk < 7 3. V3 9 01.866 cod V< 9 <8.466

Ekiljo`d tktcn kutput ka V3 - V< vcnu`d ct7 (80.<66 Ò 2²06* 9 £15:.666

Upnjt l`tw`ò V3 cod V< jo th` rctjk ka th` scn`s vcnu` ka prkduetjko 7

V3 7 V< js (01.866 Ò <0* 7 (<8.466 Ò 46* 9 3.4<6 7 3.351 9 3²<0 7 3

Vrkduet V3 vcnuctjko 9 (3²<0 ò <²<0* Ò 15:.666 9 £500.666

Vrkduet V< vcnuctjko 9 (3²66 ò <²<0* Ò 15:.666 9 £<84.666

(l* Cssuijob 366 njtr`s ka prkduet V37 £\`vòu` arki scn` ka 366 njtr`s ka V3 (366 Ò <0* <.066

\`vòu` arki scn` ka (366 Ò 6²:<* njtr`s ka XV3 (:< Ò 56* <.216

――――――

Cddjtjkocn r`vòu` <16

Aurth`r prke`ssjob eksts ka ekov`rtjob V3 jotk XV3 (366 Ò 5* 566

――――――

Cddjtjkocn eksts xe``d cddjtjkocn r`vòu` ly (46*

――――――

Vrkduet V3 shkund okt l` aurth`r prke`ss`d tk icm` prkduet XV3 cs cddjtjkocn eksts `xe``d cddjtjkocn r`vòu` ly £46 akr

`v`ry 366 njtr`s ka prkduet V3/




4 (c* £ p`r uojt £ p`r uojt

U`nnjob prje` (4.466.666 ò 46.666* 336


Vrkduetjko (3.866.666 ò 40.666* 46

U`nnjob. cdijo cod

djstrjlutjko (516.666 ò 46.666* :

―― (4:*

―――

Ekotrjlutjko 13―――

(j* Tktcn ekotrjlutjko (13 Ò 46.666* £<.446.666

£666

(jj* Tktcn ekotrjlutjko ]cs jo (j*Y <.446

N`ss Tktcn ajx`d eksts7

Vrkduetjko 3.421

U`nnjob. cdijo cod djstrjlutjko 0:8

――――― (<.624*

――――――

O`t prkajt 511――――――

Cnt`roctjv` ecneunctjko ka icrbjocn ekstjob o`t prkajt7£666

O`t prkajt (clskrptjko ekstjob* 056

N`ss Joer`cs` jo stkem (0.666 uojts* ct ajx`d

prkduetjko ekst p`r uojt (3.421.666 ò 40.666* (314*

――――――

O`t prkajt (icrbjocn ekstjob* 511――――――

(l* N`t x 9 ouil`r ka uojts prkdue`d cod sknd ct th` lr`cm)`vò pkjot/

Ct th` lr`cm)`vò pkjot7 Tktcn ekotrjlutjko 9 Tktcn ajx`d eksts

13 x 9 <.624.666

x 9 54.666 uojts

(e* Rhò prkduetjko uojts cod scn`s uojts cr` okt th` sci` jo c p`rjkd. thct js whò kpòjob cod enksjob stkems cr` djaa`ròt.th` prkajts ecneunct`d uod`r clskrptjko ekstjob (CE* cod icrbjocn ekstjob (IE* wjnn okt l` th` sci`/ Th` stkem vcnuctjko

uod`r CE joenud`s c shcr` ka th` ajx`d prkduetjko kv`rh`cd eksts wh`r`cs uod`r IE stkems cr` vcnu`d kony ct vcrjcln`

prkduetjko ekst/ Icrek Ntd hcs ok kpòjob stkem o`xt y`cr lut c enksjob stkem ka 0.666 uojts/ Pod`r CE thjs enksjob stkem

wjnn ekotcjo co `nìòt ka ajx`d prkduetjko kv`rh`cd eksts whjeh wjnn l` ecrrj`d akrwcrd tk th` aknnkwjob y`cr/ Rh`r`cs uod`r

IE cnn th` ajx`d prkduetjko kv`rh`cd eksts wjnn hcv` l`ò wrjttò kaa o`xt y`cr cbcjost prkajts cod okt joenud`d jo th` enksjob

stkem vcnuctjko/ Th` àaèt ka thjs js thct o`xt y`cr‚s IE prkajt (£511.666* wjnn l` nkw`r thco th` CE prkajt (£056.666*/

Th` twk prkajts wjnn l` th` sci` jo c p`rjkd whò prkduetjko cod scn`s uojts cr` th` sci`. thct js whò th`r` js ok ehcob`

jo stkems/

0 (c* (j* Th` r`n`vcot ekst ka ict`rjcn jo r`buncr uscb` wjnn l` jts r`pnceìòt ekst/ Uk th` r`n`vcot ekst ka <.066 mb ka ict`rjcn

\ wjnn l`7

(<.066 Ò <0 Ò 3²68* 9 £12.066/

(jj* Th` r`n`vcot ekst ka smjnn`d nclkur jo shkrt suppny wjnn l` th` nclkur ekst jts`na pnus jts kppkrtuojty ekst (nkst ekotrjlutjko

arki jts cnt`roctjv` us`*/ Th` cnt`roctjv` us` ka th` smjnn`d nclkur js th` prkduetjko ka prkduet T whjeh icm`s c

ekotrjlutjko ka £56 usjob (<0 ò 36* 9 <²0 hkurs ka th` smjnn`d nclkur/

Uk th` r`n`vcot ekst ka 166 hkurs ka smjnn`d nclkur wjnn l`7

(166 Ò 36* - ]166 Ò (56 ò <²0*Y 9 £35.<66/

(l* \`n`vcot eksts cr` thks` autur` ecsh eksts thct ehcob` cs c djrèt ekos`quòe` ka uod`rtcmjob th` ekotrcet/ Thjs bò`rcn

cpprkceh cppnj`s tk vcrjcln` cod ajx`d prkduetjko kv`rh`cd eksts cs w`nn cs tk ict`rjcns cod nclkur/ Bò`rcnny vcrjcln`

prkduetjko kv`rh`cd eksts tòd tk l` r`n`vcot lècus` ly dàjojtjko th`y vcry wjth cetjvjty/ Uk ja th` ekotrcet jovknv`s ikr`

cetjvjty thò ikr` vcrjcln` prkduetjko kv`rh`cd eksts wjnn l` joeurr`d/ Co `xcipn` ka c vcrjcln` prkduetjko kv`rh`cd ekst js

pkw`r ehcrb`d ct c rct` p`r uojt us`d (bcs kr `nètrjejty*/ Ko th` kth`r hcod. ja th` ajx`d prkduetjko kv`rh`cd eksts dk okt

ehcob` cs c r`sunt ka uod`rtcmjob th` ekotrcet thò th`y cr` okt r`n`vcot/ @xcipn`s ka sueh eksts wkund l` ròt kr rct`s/

Hkw`v`r. ja th` ekotrcet ecus`s c st`p up jo th` ajx`d prkduetjko kv`rh`cd eksts thò th` cikuot ly whjeh th`y ehcob` js c

r`n`vcot ekst tk th` ekotrcet/

<<






Icrms

0 (c* \`n`vcot ekst ― ict`rjcn \ <

\`n`vcot ekst ― smjnn`d nclkur 5

―― 0

(l* @xpncoctjko ka r`n`vcot ekst ekoe`pt 3

Cppnjectjko tk vcrjcln` cod ajx`d prkduetjko kv`rh`cd eksts 3

@xcipn`s 3―― 5

――

8

――

<4





VC\T 3

A\JDCZ 8 GPO@ <662

SP@UTJKO VCV@\




cosw`r`d


cosw`r`d





V c p

` r

3 /

<







3 Akur njo`s r`pr`sòtjob `xpèt`d eksts cod r`vòu` hcv` l`ò drcwo ko th` aknnkwjob lr`cm)`vò ehcrt7

Rhjeh stctìòt js ekrrèt;

C Njo` A r`pr`sòts tktcn vcrjcln` ekst/

L Th` lr`cm)`vò pkjot keeurs ct th` jot`rsètjko ka njo`s @ cod A/

E Njo` B r`pr`sòts tktcn r`vòu`/

D Th` lr`cm)`vò pkjot keeurs ct th` jot`rsètjko ka njo`s B cod H/

< Th` aknnkwjob djcbrci d`pjets c njo` whjeh r`nct`s th` qucotjty dìcod`d (S* tk th` s`nnjob prje` (V*7

Rhct js th` `quctjko ka th` njo`;

C V 9 <0 ― 6/6661<0S

L V 9 <0 ― 3.166S

E V 9 <0 ― 3²1S

D V 9 <0 ― 6²1<0S

<

@

A

B

H

Kutput6

£

<0

46.6666

Vrje`

(V*

Sucotjty (S*




5 Co krbcojsctjko icouacetur`s c sjobn` prkduet whjeh hcs c vcrjcln` ekst ka £51 p`r uojt/ Th` krbcojsctjko‚s tktcn

w``mny ajx`d eksts cr` £83.666 cod jt hcs c ekotrjlutjko tk scn`s rctjk ka 46%/ Thjs w``m jt pncos tk icouacetur`

cod s`nn 0.666 uojts/

Rhct js th` krbcojsctjko‚s icrbjo ka sca`ty thjs w``m (jo uojts*;

C 3.1<0

L <.206

E 5.520

D 5.066


Cetjvjty n`v`n (uojts* 30.666 <4.666

Tktcn eksts £586.666 £426.666

Qcrjcln` ekst p`r uojt js ekostcot jo thjs cetjvjty rcob` lut th`r` js c st`p up ka

£38.666 jo th` tktcn ajx`d eksts whò th` cetjvjty `xe``ds <6.666 uojts/

Rhct cr` th` tktcn eksts ct co cetjvjty n`v`n ka 38.666 uojts;

C £464.666

L £436.666

E £4<<.666

D £4<8.666

0 Th` aknnkwjob stctìòts rà`r tk djaa`ròt typ`s ka pncoojob wjthjo c icouaceturjob krbcojsctjko7

(j* Kp`rctjkocn pncoojob joenud`s th` seh`dunjob ka wkrm tk l` dko` jo th` shkrt t`ri/

(jj* Tcetjecn pncoojob joenud`s ekosjd`rctjko ka wcys jo whjeh th` prkduetjvjty ka th` acetkry wkrmakre` ekund l`

jiprkv`d/

(jjj* Utrct`bje pncoojob joenud`s th` s`ttjob ka th` krbcojsctjko‚s nkob t`ri klgètjv`s/Rhjeh ka th` stctìòts cr` ekrrèt;

C (j* cod (jj* kony




1 Th` aknnkwjob stctìòts r`nct` tk spr`cdsh``ts7

(j* C spr cdsh``t js th` ikst sujtcln skatwcr akr th` stkrcb` ka ncrb` cikuots ka dctc/

(jj* C spr`cdsh``t ekosjsts ka rkws. eknuios cod e nns/(jjj* C akrècst prkajt cod nkss ceekuot ekund l` pr`pcr`d usjob c spr`cdsh``t/


C (j* cod (jj* kony




5 ]V/T/K/




2 Co krbcojsctjko‚s rèkrds akr ncst ikoth shkw th` aknnkwjob jo r`spèt ka ko` stkr`s jtì7


uojts uojts uojts

3st <66

0th 366 366

2th 466 066

3:th 3:6 536<2th 326 346

Ncst ikoth‚s kpòjob stkem wcs vcnu`d ct c tktcn ka £<.:66 cod th` rè`jpts durjob

th` ikoth w`r` purehcs`d ct c ekst ka £32²06 p`r uojt/

Th` krbcojsctjko us`s th` w`jbht`d cv`rcb` i`thkd ka vcnuctjko cod ecneunct`s c

o`w w`jbht`d cv`rcb` cat`r `ceh stkr`s rè`jpt/

Rhct wcs th` tktcn vcnu` ka th` jssu`s ncst ikoth;

C £2.516

L £2.054

E £2.0:6

D £2.224

8 Dctc r`nctjob tk ko` pcrtjeuncr stkr`s jtì cr` cs aknnkws7

Cv`rcb` dcjny jssu`s 26 uojts

Icxjiui dcjny jssu`s :6 uojts

Ijojiui dcjny jssu`s 06 uojts

N`cd tji` akr th` r`pnòjshiòt ka stkem 33 tk 32 dcys

\`krd`r qucotjty <.666 uojts

\`krd`r n`v`n 3.866 uojts

Rhct js th` icxjiui stkem n`v`n (jo uojts* akr thjs stkr`s jtì;

C <.:06

L 5.366

E 5.<06

D 5.866

: C ekipcoy d`t`rijo`s jts krd`r qucotjty akr c ekipkoòt usjob th` @ekokije Krd`r Sucotjty (@KS* ikd`n/

Rhct wkund l` th` àaèts ko th` @KS cod th` tktcn cooucn krd`rjob ekst ka c dèr`cs` jo th` cooucn ekst ka

hkndjob ko` uojt ka th` ekipkoòt jo stkem;

@KS Tktcn cooucn krd`rjob ekst

C Nkw`r Ok aaètL Hjbh`r Ok aaèt

E Nkw`r Hjbh`r

D Hjbh`r Nkw`r

36 C ekipcoy kp`rct`s c gkl ekstjob systì/ Gkl ouil`r 162 r`qujr`s £566 ka djrèt ict`rjcns. £466 ka djrèt nclkur

cod £366 ka djrèt `xpòs`s/ Djrèt nclkur js pcjd ct c rct` ka £8 p`r hkur/ Vrkduetjko kv`rh`cds cr` clskrl`d ct c

rct` ka £46 p`r djrèt nclkur hkur cod oko)prkduetjko kv`rh`cds cr` clskrl`d ct c rct` ka 306% ka prji` ekst/


C £5.206L £5.806

E £4.666

D £4.<66

4




33 C ekipcoy us`s clskrptjko ekstjob wjth c pr`d`t`rijo`d hkurny ajx`d kv`rh`cd clskrptjko rct`/ Th` aknnkwjob

sjtuctjkos crks` ncst ikoth7

(j* Cetucn kv rh`cd xpòdjtur` wcs n ss thco th` pncoo`d `xpòdjtur /

(jj* Cetucn hkurs wkrm`d `xe``d`d pncoo`d hkurs/

Rhjeh stctìòt js ekrrèt;

C Ujtuctjko (j* wkund ecus` kv`rh`cds tk l` uod`r clskrl`d cod sjtuctjko (jj* wkund ecus` kv`rh`cds tk l` kv`rclskrl`d/

L Ujtuctjko (j* wkund ecus` kv`rh`cds tk l` kv`r clskrl`d cod sjtuctjko (jj* wkund ecus` kv`rh`cds tk l` uod`r

clskrl`d/



3< C ekipcoy icouacetur`s twk prkduets M3 cod M< jo c acetkry ekosjstjob ka twk ekst eòtr`s. Z cod W/ Th` aknnkwjob

ludb`t`d dctc cr` cvcjncln`7

Ekst eòtr`

Z W


kv`rh`cd eksts £021.666 £<88.666

Djrèt nclkur hkurs p`r uojt7

Vrkduet M3 0 <

Vrkduet M< 5 4

Ludb`t`d kutput js 3<.666 uojts ka `ceh prkduet/ Ajx`d kv`rh`cd eksts cr` clskrl`d ko c djrèt nclkur hkur lcsjs/

Rhct js th` ludb`t`d ajx`d kv`rh`cd ekst p`r uojt akr prkduet M<;

C £54

L £51

E £58

D £4<

35 C acetkry ekosjsts ka twk prkduetjko ekst eòtr`s (V cod S* cod twk s`rvje` ekst eòtr`s (T cod Q*/ Th` tktcn kv`rh`cds

cnnkect`d cod cppkrtjko`d tk `ceh ekst eòtr` cr` cs aknnkws7

V S T Q

Tktcn kv`rh`cds £386.666 £3<6.666 £3<8.666 £346.666

Th` wkrm dko` ly th` s`rvje` ekst eòtr`s eco l` r`pr`sòt`d cs aknnkws7

V S T Q

V`reòtcb` ka s`rvje` ekst eòtr` T tk7 26% 56% ― ―

V`reòtcb` ka s`rvje` ekst eòtr` Q tk7 46% 56% 56% ―Th` s`rvje` ekst eòtr` eksts cr` cppkrtjko`d tk prkduetjko ekst eòtr`s usjob c i`thkd thct aunny rèkbojs`s coy wkrm

dko` ly ko` s`rvje` ekst eòtr` akr cokth`r/

Rhct cr` th` tktcn kv`rh`cds akr prkduetjko ekst eòtr` V cat`r th` r`cppkrtjkoiòt ka cnn s`rvje` ekst eòtr`

eksts;

C £5<0.166

L £54:.166

E £500.666

D £52:.666

0 ]V/T/K/





C ekipcoy kp`rct`s c prke`ss ekstjob systì usjob th` ajrst)jo)ajrst)kut (AJAK* systì ka vcnuctjko/ Ok nkss`s keeur jo th`

prke`ss/ Th` aknnkwjob dctc r`nct` tk ncst ikoth7

Pojts

Kpòjob wkrm)jo)prkbr`ss <66 wjth c tktcn vcnu` ka £3.056

Joput tk th` prke`ss 3.666

Ekipn`t`d prkduetjko 3.646Ncst ikoth th` ekst p`r `qujvcnòt uojt ka prkduetjko wcs £<6 cod th` d`br`` ka ekipn`tjko ka th` wkrm)jo)prkbr`ss wcs

46% thrkubhkut th` ikoth/

34 Rhct wcs th` vcnu` (ct ekst* ka ncst ikoth‚s enksjob wkrm)jo)prkbr`ss;

C £3.<<4

L £3.<86

E £3.851

D £3.:<6

30 Rhct wcs th` ekst ka th` 3.646 uojts ekipn t`d ncst ikoth;

C £3:.<66

L £3:.:56

E £<6.256

D £<6.866

31 Th` aknnkwjob stctìòts r`nct` tk th` ecneunctjko ka th` r`br`ssjko njo` y 9 c - lx usjob th` joakrictjko ko th`

akriunc` sh``t ct th` òd ka thjs `xcijoctjko pcp`r7

(j* ∓xy js ecneunct`d ly iuntjpnyjob ∓x ly ∓y/

(jj* ∓y< js okt th` sci` cs (∓y*< /

(jjj* o r`pr sòts th` ouil`r ka pcjrs ka dctc jtìs us`d/

Rhjeh stctìòts cr` ekrrèt;

C (j* cod (jj* kony




32 Rhjeh ka th` aknnkwjob ekrr`nctjko ek aajejòts jodject`s th` w`cm`st r`nctjkoshjp l`tw` o twk vcrjcln`s;

C -6²:

L ― 6²1E ― 6²8

D ― 3²6

38 Th` aknnkwjob stctìòts r`nct` tk r`spkosjljnjty eòtr`s7

(j* Th` icocb`r ka c r`vòu` eòtr js r`spkosjln akr scn s cod eksts jo c s`biòt ka co krbcojsctjko/

(jj* \`turo ko ecpjtcn ìpnky`d js c sujtcln` i`csur` ka p rakricoe` jo c prkajt eòtr`/

(jjj* Ekst eòtr`s cr` akuod jo icouaceturjob cod s`rvje` krbcojsctjkos/

Rhjeh ka th` stctìòts. ja coy. js ekrrèt;

C (j* kony

L (jj* konyE (jjj* kony

D Oko` ka thì/

1




3: C ekipcoy kp`rct`s c stcodcrd clskrptjko ekstjob systì jo whjeh th` stcodcrd ajx`d prkduetjko kv`rh`cd rct` js £:

p`r hkur/


Ludb`t`d hkurs 8.666

Utcodcrd hkurs akr cetucn prkduetjko 8.<66

Cetucn hkurs wkrm`d 8.466


C £3.866 Cdv`rs`

L £3.866 Acvkurcln`

E £5.166 Cdv`rs`

D £5.166 Acvkurcln`

<6 C ekipcoy kp`rct`s c stcodcrd icrbjocn ekstjob systì/ Ncst ikoth th` ekipcoy sknd <66 uojts ikr` thco jt

pncoo`d tk s`nn/ Th` aknnkwjob dctc r`nct` tk ncst ikoth7

Utcodcrd Cetucn

£ £

U`nnjob prje` p`r uojt 46 58

Qcrjcln` ekst p`r uojt 56 <:

Rhct wcs th` acvkurcln` scn`s vknui` ekotrjlutjko vcrjcoe` ncst ikoth;

C £3.166

L £3.866

E £<.666

D £<.<66

<3 Rhjeh ka th` aknnkwjob shkund l` encssjaj d cs jodjrèt nclkur;

C Icehjo` kp`rctkrs jo c acetkry prkduejob aurojtur`

L Ncwy`rs jo c n`bcn ajri

E Icjotòcoe` wkrm`rs jo c pkw`r bò`rctjko krbcojsctjko

D Nkrry drjv`rs jo c rkcd hcuncb` ekipcoy/

<< Rhjeh ka th` aknnkwjob shkund OKT l` encssjaj`d cs c s`rvje` ekst eòtr` jo c icouaceturjob krbcojsctjko;

C Acetkry ecot`ò

L Utkr`s

E Ict`rjcns hcodnjob d`pcrtiòt

D Ajocn prkduet jospètjko d`pcrtiòt

<5 C nkob `stclnjsh`d ejty eòtr` hkt`n ehcrb`s c hjbh`r prje` akr jts `xèutjv` l`drkkis ko w``mdcys thco jt dk`s akr th`

sci` rkkis ct w``mòds cod ko pulnje hknjdcys/

Rhjeh prjejob pknjey js th` hkt`n cdkptjob;

C Vò`trctjko prjejob

L Vrje` smjiijob

E Vrìjui prjejob

D Vrje` djserjijoctjko

2 ]V/T/K/




<4 C ekipcoy wkund s`nn 46.666 uojts ka c prkduet ja th` uojt s`nnjob prje` wcs s`t ct £36 cod th`s` wkund bò`rct` c

tktcn ekotrjlutjko ka £316.666/ Ja th` uojt s`nnjob prje` wcs r`due`d tk £:²06 thò scn`s ka 44.666 uojts wkund r`sunt/

U`ttjob uojt s`nnjob prje`s ka £36²06 cod £33 wkund r`sunt jo scn`s ka 51.666 cod 53.666 uojts r`spètjv`ny/

Rhjeh s`nnjob prje` wkund bò`rct` th` hjbh`st tktcn ekotrjlutjko;

C £:²06

L £36²66

E £36²06

D £33²66

<0 C ekipcoy whjeh icouacetur`s akur ekipkoòts (C. L. E cod D*. usjob th` sci` smjnn`d nclkur. cjis tk icxjijs`

jts prkajts/ Th` aknnkwjob joakrictjko js cvcjncln`7

Ekipkoòt

C L E D

Qcrjcln` prkduetjko ekst p`r uojt (£* 16 26 20 80

Vurehcs` prje` p`r uojt arki

cokth`r suppnj`r (£* 368 356 3<6 3<4

Umjnn`d nclkur hkurs p`r uojttk icouacetur` 4 1 0 5

Cs jt hcs josuaajejòt smjnn`d nclkur hkurs cvcjncln` tk icouacetur` cnn th` ekipkoòts r`qujr`d. th` ekipcoy wjnn o``d

tk luy ski` uojts ka ko` ekipkoòt arki th` kth`r suppnj`r/

Rhjeh ekipkoòt shkund l` purehcs`d arki th` kth`r suppnj`r;

C Ekipkoòt C

L Ekipkoòt L

E Ekipkoòt E

D Ekipkoòt D

(06 icrms*

8





3 Ecsjndc Ntd icouacetur`s bkods. whjeh hcv` c stcodcrd s`nnjob prje` ka £3<6 p`r bkod/ Th` ekipcoy kp`rct`s c

stcodcrd icrbjocn ekstjob systì cod vcnu`s stkems ct stcodcrd ekst/

Th` stcodcrd vcrjcln` ekst ka c bkod js cs aknnkws7

£ p`r bkod

Djrèt ict`rjcn <6

Djrèt nclkur (1 hkurs ct £8 p`r hkur* 48

Vrkduetjko kv`rh`cd <4

―――

:<

―――

Th` ludb`t`d cod cetucn cetjvjty n`v`ns akr ncst ikoth w`r` cs aknnkws7

Ludb`t Cetucn

uojts uojts

Ucn`s <0.666 <0.666

Vrkduetjko <0.666 <1.666Th` cetucn scn`s cod vcrjcln` eksts akr ncst ikoth w`r` cs aknnkws7

£

Ucn`s <.::0.666

Djr et ict rjcn (purehcs`d cod us`d* 05<.866

Djrèt nclkur (306.666 hkurs* 3.<<3.666

Qcrjcln` prkduetjko kv`rh`cd 134.666

\`qujr`d7

(c* Ecneunct` th` aknnkwjob ekst vcrjcoe`s akr ncst ikoth7

(j* Tktcn djrèt ict`rjcns=(jj* Tktcn vcrjcln` prkduetjko kv rh`cd=

(jjj* Djr et nclkur rct =

(jv* Djrèt nclkur aajej oey/ (4 icrms*

(l* Vr`pcr` c stctìòt thct r ekoejn`s th` ludb`t`d ekotrjlutjko wjth th` cetucn ekotrjlutjko akr ncst ikoth

cod whjeh joekrpkrct`s th` vcrjcoe`s ecneunct`d jo (c*/ (1 icrms*

(e* Uubb`st KO@ pkssjln` `xpncoctjko ka hkw th` twk djrèt nclkur vcrjcoe`s ecneunct`d jo (c* ekund l`

jot`rr`nct`d/ (< icrms*

(3< icrms*

: ]V/T/K/




< Vnczc Ntd cjis tk icxjijs` prkajt arki th` twk prkduets (X cod Z* whjeh jt icouacetur`s cod s`nns/ Th` uojt s`nnjob

prje` akr prkduet X js £<66 cod th` ekipcoy eco s`nn cnn th` uojts thct jt eco prkdue` ct thjs prje`/ Th` uojt s`nnjob

prje` ka prkduet Z js £<06 lut. ct thjs prje`. th` cooucn dìcod js njijt`d tk 46.666 uojts/ Th` ekipcoy hknds ok

stkems/

Th` aknnkwjob prkduet ekst dctc cr` cvcjncln`7

Vrkduet X Vrkduet Z


Djrèt ict`rjcn (£0 p`r mb* 16 46

Djrèt nclkur (£36 p`r hkur* 06 86

Kth`r vcrjcln` eksts 16 :6

――― ―――

Tktcn vcrjcln` ekst 326 <36

――― ―――

O`xt y`cr th` suppny ka djrèt ict`rjcn wjnn l` njijt`d tk 046.666 mb cod th` djrèt nclkur hkurs wjnn l` njijt`d tk

466.666/

\`qujr`d7

(c* D`t`rijo` th` kptjicn prkduetjko pnco jo uojts akr o`xt y cr cod ecneunct` th` r`suntcot tktcn ekotrjlutjko/

Rkrmjobs shkund l` en`crny shkwo/

Okt`7 Brcph pcp`r js cvcjncln`/

(8 icrms*

(l* @xpncjo th` t ri ‘shcdkw prje`‚ jo th` ekot xt ka secre` r`skure`s/ Utct en`crny whjeh. ja coy. ka th`

ekipcoy‚s r`skure`s wjnn hcv` c shcdkw prje` o`xt y`cr/ Ok ecneunctjkos cr` r`qujr`d/ (5 icrms*

(33 icrms*

5 Nujz Ntd kp`rct`s s`v`rcn icouaceturjob prke`ss`s jo whjeh stkems ka wkrm)jo)prkbr`ss cr` o`v`r h`nd/ Jo prke`ss M.

gkjot prkduets (V3 cod V<* cr` er`ct`d jo th` rctjk <73 ly vknui` arki th` rcw ict`rjcns joput/ Jo thjs prke`ss c

okricn nkss ka 4% ka th` rcw ict`rjcns joput js xpèt`d/ Nkss`s hcv` c r`cnjscln` vcnu` ka £0 p`r njtr`/ Th` gkjot eksts

ka th` prke`ss cr` cppkrtjko`d tk th` gkjot prkduets usjob th` scn`s vcnu` lcsjs/ Ct th` òd ka prke`ss M. V3 cod V<

eco l` sknd akr £<0 cod £46 p`r njtr` r`spètjv`ny/

Th` aknnkwjob joakrictjko r`nct`s tk prke`ss M akr ncst ikoth7

\cw ict rjcns joput :6.666 njt r s ct c tktcn ekst ka £406.666

Cetucn nkss joeurr`d 4.866 njtr`s

Ekov rsjko eksts joeurr`d £<31.666

\`qujr`d7

(c* Vr`pcr` th` prke`ss M ceekuot akr ncst ikoth jo whjeh lkth th` kutput vknui`s cod vcnu`s akr `ceh gkjot

prkduet cr` shkwo s`pcrct`ny/ (2 icrms*

Th` ekipcoy ekund aurth`r prke`ss prkduet V3 jo prke`ss N tk er`ct` prkduet XV3 ct co joerìòtcn ekst ka £5 p`r

njtr` joput/ Vrke`ss N js co `xjstjob prke`ss wjth spcr` ecpcejty/ Jo prke`ss N c okricn nkss ka 8% ka joput js joeurr`d

whjeh hcs ok vcnu`/ Vrkduet XV3 ekund l` sknd akr £56 p`r njtr`/

\`qujr`d7

(l* Lcs`d ko ajocoejcn ekosjd`rctjkos kony. d`t`rijo`. wjth suppkrtjob ecneunctjkos. wh`th`r prkduet V3 shkund

l` aurth`r prke`ss`d jo prke`ss N tk er`ct` prkduet XV3/ (5 icrms*

(36 icrms*

36




4 Icrek Ntd icouacetur`s cod s`nns c sjobn` prkduet/ Th` ludb`t`d prkajt cod nkss stctìòt akr o`xt y`cr. whjeh hcs

l`ò drcwo up usjob clskrptjko ekstjob prjoejpn`s. js cs aknnkws7

£666 £666

Ucn`s (46.666 uojts* 4.466

N`ssEkst ka scn`s7

Vrkduetjko ekst (40.666 uojts*7

Qcrjcln` 3.866Ajx`d 3.421

――――――

5.<21

N`ss Enksjob stkem (0.666 uojts* (514*

――――――

(<.:3<*

――――――

Brkss prkajt 3.488

N`ssOko)prkduetjko `xpòs`s7

Qcrjcln` s`nnjob eksts 516

Ajx`d s`nnjob. cdijojstrctjko

cod djstrjlutjko eksts 0:8

――――――

(:08*

――――――

O`t prkajt 056

――――――

Th`r` wjnn l` ok stkem ct th` l`bjoojob ka o`xt y`cr/

\`qujr`d7

(c* Psjob icrbjocn ekstjob prjoejpn`s. ecneunct th` aknnkwjob akr o`xt y`cr7

(j* th` tktcn ludb`t d ekotrjlutjko arki scn`s= cod(jj* th` ludb`t d o`t prkajt/ (4 icrms*

(l* Ecneunct` th` lr`cm) vò pkjot (jo uojts* akr o`xt y`cr/ (< icrms*

(e* @xpncjo en`crny why Icrek Ntd‚s o`t prkajt akr o xt y`cr usjob icrbjocn ekstjob prjoejpn`s djaa`rs arki thct

uod`r clskrptjko ekstjob/ Pod`r whct ekodjtjkos wkund th` twk o`t prkajts l` th` sci`; (5 icrms*

(: icrms*

33 ]V/T/K/




0 Jo`z Ntd js `vcnuctjob th` r`n`vcot eksts ka c ko`)kaa ekotrcet/ Th` aknnkwjob joakrictjko r`nct`s tk th` ict`rjcns cod

nclkur r`qujrìòts ka th` ekotrcet7

Ict`rjcns

Th` ekotrcet r`qujr`s <.066 mb ka ict`rjcn \. whjeh js c ict`rjcn r`buncrny us`d ly th` ekipcoy jo kth`r prkduetjko/

Th` ekipcoy hcs 4.666 mb ka \ eurròtny jo stkem/ Hcna ka thct stkem wcs purehcs`d twk ikoths cbk akr £<4 p`r mb

cod th` kth`r hcna wcs purehcs`d ncst ikoth akr £<0 p`r mb/ Th` suppnj`r hcs rèòtny oktjaj`d th` ekipcoy thct th`

prje` ka \ hcs rjsò ly 8% ekipcr`d wjth ncst ikoth/

Nclkur

Th` ekotrcet r`qujr`s 166 hkurs ka smjnn`d nclkur whjeh js pcjd £36 p`r hkur/ Th` ekipcoy‚s `xjstjob smjnn`d nclkur

js cnn aunny ìpnky`d jo th` icouacetur` ka prkduet T cod ok aurth`r suppny js cvcjncln`/ Th` aknnkwjob joakrictjko

r`nct`s tk prkduet T7


U`nnjob prje` 366


Djrèt ict`rjcns 46

Umjnn`d nclkur <0

U`nnjob 0

―――

(26*

―――

56

―――

\`qujr`d7

(c* Ecneunct` th` tktcn r n`vcot eksts akr th` ekotrcet jo r`spèt ka7

(j* Ict rjcn \= cod

(jj* Umjnn`d nclkur/ (0 icrms*

(l* @xpncjo th` lcsjs yku wkund us` tk d`t`rijo` ja coy prkduetjko kv`rh`cd eksts wkund l` r`n`vcot tk th`

`vcnuctjko ka th` ekotrcet/ Jnnustrct` ykur cosw`r wjth `xcipn`s ka sueh eksts lut ok ecneunctjkos cr`

r`qujr`d/ (5 icrms*

(8 icrms*

3<






Auodciòtcns Vjnkt Vcp`r ― Mokwn`db` Ikdun`


CNN 06 qu`stjkos cr` ekipunskry cod IPUT l` cttìpt`d/


pcb`s 31. 32 cod 38



c p ` r A

<Icocbìòt

Ceekuotjob

Vjnkt Vcp`r arki Dèìl`r <633 kowcrds





CNN 06 qu`stjkos cr` ekipunskry cod IPUT l` cttìpt`d


















A 8 10.666 08.:66

B 0 52.066 50.266


Vrke`ss A Vrke`ss B






Pojts $





C $<0.666

L $<2.666

E $40.666

D $42.666

<




0 C ekipcoy hcs c ludb`t`d ict`rjcn ekst ka $3<0.666 akr th` prkduetjko ka <0.666 uojts p`r ikoth/ @ceh uojt js

ludb`t`d tk us` < mb ka ict`rjcn/ Th` stcodcrd ekst ka ict`rjcn js $<²06 p`r mb/ Cetucn ict`rjcns jo th` ikoth ekst

$351.666 akr <2.666 uojts cod 05.666 mb w`r` purehcs`d cod us`d/

Rhct wcs th` cdv`rs` ict`rjcn prje` vcrjcoe`;

C $3.666

L $5.066E $2.066

D $33.666

1 Pod`r whjeh scipnjob i`thkd dk s `v`ry iìl r ka th` tcrb`t pkpunctjko hcv` co `qucn ehcoe` ka l`job jo th`

scipn`;


L \codki scipnjob

E Uystìctje scipnjob

D Enust`r scipnjob

2 Th` aknnkwjob stctìòts rà`r tk spr`cdsh` ts7

(3* C spr`cdsh``t js th` ikst sujtcln` skatwcr` akr th` stkrcb` ka ncrb vknui` ka dctc

(<* C spr`cdsh``t ekund l` us`d tk prkdue` c an`xjln` ludb`t

(5* Ikst spr`cdsh``ts ekotcjo c acejnjty tk djspncy th` dctc wjthjo thì jo c brcphjecn akri

Rhjeh ka th`s` stctìòts cr` ekrrèt;

C 3 cod < kony

L 3 cod 5 kony

E < cod 5 kony

D 3. < cod 5

5 ]V/T/K/






0


$51.666/


C 56%

L 3<%

E 38%D <<%








L 5 cod 4 kony

E 3 cod < kony

D 3 cod 4 kony



Tktcn eksts ($* 350.666 326.666

Qcrjcln` eksts p`r uojt js ekostcot wjthjo thjs rcob` ka cetjvjty lut th`r` js c st`p up ka $0.666 jo th` tktcn ajx`d ekstswhò th` cetjvjty `xe``ds 32.066 uojts/

Rhct js th` tktcn ekst ct co cetjvjty n`v`n ka <6.666 uojts;

C $315.5<6

L $308.5<6

E $316.666

D $304.040




C 3 cod <

L < kony

E < cod 5

D 3 cod 5





3 -3²46

< -3²64

5 6

4 ―6²:4


E 3. < cod 4 kony

D 3. <. 5 cod 4








aknnkws7

Ecpcejty 16% 366%



C $35.186L $3<.80<

E $34.6<0

D $3<.546




C 2²0%

L 33²2%

E 3<²0%

D <6²6%

3: Rhjeh ka th` aknnkwjob L@UT d`serjl`s c prjoejpn ludb t acetkr;

C C acetkr thct caaèts cnn ludb`t eòtr`s

L C acetkr thct js ekotrknncln` ly c ludb`t eòtr` icocb`r

E C acetkr thct th` icocbìòt ceekuotcot lujnds jotk cnn ludb`ts

D C acetkr whjeh njijts th` cetjvjtj`s ka co krbcojsctjko

1






<4

Rhjeh ka th` aknnkwjob js ekrrèt wjth r`bcrd tk th` clkv` brcph;

(3* Th` J\\ js 36%

(<* Th` OVQ ct 30% js pksjtjv`

(5* Th` prkgèt‚s tktcn joankws `xe `d th` tktcn kutankws

C 3 cod < kony

L 3 cod 5 kony

E < cod 5 kony

D 3.< cod 5

<0 C ekipcoy us`s stcodcrd clskrptjko ekstjob/ Th` aknnkwjob dctc r`nct` tk ncst ikoth7

Ludb`t Cetucn

Ucn`s cod prkduetjko (uojts* 3.666 :66

Utcodcrd ($* Cetucn ($*

U`nnjob prje` p`r uojt 06 0<

Tktcn prkduetjko ekst p`r uojt 5: 46

Rhct wcs th` cdv`rs` scn`s vknui` prkajt vcrjcoe` ncst ikoth;

C $3.666

L $3.366E $3.<66

D $3.566

O`t

pr`sòt

vcnu`

6 Jot`r`st rct`

0% 36% 30%

8




:






Rhjeh stctìòts cr` tru`;C 3 kony

L 3 cod < kony

E < cod 5 kony

D 3. < cod 5

<2 Ir Icoctko hcs rèòtny wko c ekip`tjtjko wh`r` h` hcs th` ehkje` l`tw`ò rè`jvjob $0.666 okw kr co cooucn

cikuot akr`v`r stcrtjob okw (j/`/ c n`v`n p`rp`tujty stcrtjob jii`djct`ny*/ Th` jot`r`st rct` js 8% p`r cooui/

Rhct wkund l` th` vcnu` ka th` cooucn p`rp`tujty tk th` o`cr`st $;

C $526L $066

E $466

D $1<6

<8 Rhjeh ka th` aknnkwjob wkund okt l` `xpèt d tk cpp`cr jo co krbcojsctjko‚s ijssjko stctìòt;

C Th` krbcojsctjko‚s vcnu`s cod l`njàs

L Th` prkduets kr s`rvje`s kaa`r`d ly th` krbcojsctjko

E Sucotjaj`d shkrt t`ri tcrb`ts th` krbcojsctjko s``ms tk cehj`v`

D Th` krbcojsctjko‚s icgkr stcm`hknd`rs

<: Co krbcojsctjko kp`rct`s c pjè`wkrm systì ka rìuo`rctjko. lut cnsk bucrcot``s jts ipnky``s 86% ka c tji`)lcs`d

rct` ka pcy whjeh js lcs`d ko $<6 p`r hkur akr co `jbht hkur wkrmjob dcy/ Thr`` ijout`s js th` stcodcrd tji` cnnkw`d

p`r uojt ka kutput/ Vjè`wkrm js pcjd ct th` rct` ka $38 p`r stcodcrd hkur/

Ja co ìpnky`` prkdue`s <66 uojts jo `jbht hkurs ko c pcrtjeuncr dcy. whct js th` ìpnky``‚s brkss pcy akr thct

dcy;

C $3<8

L $344

E $316

D $386

56 C ekipcoy us`s co kv`rh`cd clskrptjko rct` ka $5²06 p`r icehjo` hkur. lcs`d ko 5<.666 ludb`t`d icehjo` hkurs

akr th` p`rjkd/ Durjob th` sci` p`rjkd th` cetucn tktcn kv`rh`cd `xpòdjtur` cikuot`d tk $368.820 cod

56.666 icehjo` hkurs w`r` rèkrd`d ko cetucn prkduetjko/


C Pod`r clskrl`d ly $5.820

L Pod`r clskrl`d ly $2.666

E Kv`r clskrl`d ly $5.820

D Kv`r clskrl`d ly $2.666





3/ Jt js prkdue`d akr pcrtj`s `xt`rocn tk th` krbcojsctjko

</ Th`r` js usucnny c n`bcn r`qujrìòt akr th` joakrictjko tk l` prkdue`d

5/ Ok strjet run`s bkv`ro th` wcy jo whjeh th` joakrictjko js pr`sòt`d

4/ Jt icy l` pr`sòt d jo iko tcry kr oko iko`tcry t`ris

C 3 cod <

L 5 cod 4

E 3 cod 5

D < cod 4


$

Icrm`t 3 366.666

Icrm`t < 306.666

Icrm`t 5 06.666――――――――

Tktcn 566.666――――――――


r`pr`sòtjob Icrm`t 5;

C 32 d`br``s

L 06 d`br``s

E 16 d`br``s

D 3<6 d`br``s

















36




50 Twk prkduets B cod H cr` er`ct`d arki c gkjot prke`ss/ B eco l` sknd jii`djct`ny cat`r spnjt)kaa/ H r`qujr`s aurth`r



$



Vrkduet Vrkduetjko Enksjobuojts jovòtkry

B 4<6.666 <6.666

HH 556.666 56.666



C $31.146

L $38.1<0

E $<6.666

D $<3.166

51 Rhjeh TRK ka th` aknnkwjob cr` tru` akr an`xjln ludb ts;

(3* C ludb`t whjeh js ekotjoucnny updct`d tk ràn et cetucn r`sunts

(<* C ludb`t whjeh hcs lujnt jo ekotjobòey tk cnnkw akr uoakr`s`ò vòts

(5* C ludb t whjeh jdòtjaj`s th` ekst l`hcvjkur ka djaa ròt ekst jtìs

(4* C ludb`t whjeh cnnkws ekipcrjsko ka njm` wjth njm`

C 3 cod <

L 3 cod 4

E < cod 5

D 5 cod 4

52 C ekipcoy icouacetur`s cod s`nns c sjobn` prkduet/ Jo twk ekosèutjv` ikoths th` aknnkwjob n`v`ns ka prkduetjko cod


Ikoth 3 Ikoth <

Ucn`s 5.866 4.466







$ $ $ $

C <66 4.466 (466* 5.<66

L (466* 4.466 <66 5.<66

E <66 5.<66 (466* 4.466

D (466* 5.<66 <66 4.466

33 ]V/T/K/




58 C ekipcoy wjsh`s tk `vcnuct` c djvjsjko whjeh hcs th` aknnkwjob `xtrcets arki joeki` stctìòt cod stctìòt ka

ajocoejcn pksjtjko/

Joeki` stctìòt7

$‚666

Ucn`s 066

Brkss prkajt <66

O`t prkajt 3<6

Utctìòt ka ajocoejcn pksjtjko7

$‚666

Oko eurròt css`ts 206

Eurròt css`ts 506

Eurròt njcljnjtj`s (406*

O`t css`ts 106

Rhct js th` r`sjducn joeki` akr th` djvjsjko ja th` ekipcoy hcs c ekst ka ecpjtcn ka 38%;

C $332.666

L $<3.166E $85.666

D $5.666

5: Pod`r whjeh ka th` aknnkwjob nclkur rìuo`rctjko i`thkds wjnn djrèt nclkur ekst cnwcys l` c vcrjcln` ekst;

C Dcy rct`

L Vjè` rct`



46 C ajri us`s icrbjocn ekstjob/ Th` aknnkwjob tcln` shkws th` vcrjcoe`s akr c p`rjkd whò th` cetucn o`t prkajt wcs

$56.666/

Ict`rjcns $566 cdv`rs`

Nclkur $866 acvkurcln`

Kv`rh`cds $006 cdv`rs`

Ucn`s prje` vcrjcoe` $466 acvkurcln`

Ucn`s vknui` ekotrjlutjko vcrjcoe` $866 acvkurcln`

Rhct wcs th` ludb`t`d o`t prkajt akr th` p`rjkd;

C $<8.806L $53.306

E $56.606

D $<8.866

43 Th` us` ka th` lcncoe`d sekrècrd rcth`r thco c prkajt)lcs`d i`csur` js njm`ny tk h`np sknv` th` aknnkwjob prklnìs7

(3* Uulg etjvjty

(<* Uhkrt)t rijsi

Rhjeh js+cr` tru`;

C 3 konyL < kony

E Lkth 3 cod <

D O`jth`r 3 okr <

3<








4: C ekipcoy hcs c ludb`t akr twk prkduets C cod L cs aknnkws7

Vrkduet C Vrkduet L

Ucn`s (uojts* <.666 4.066

Vrkduetjko (uojts* 3.206 0.666

Umjnn`d nclkur ct $36+hkur < hkurs+uojt < hkurs+uojt

Posmjnn`d nclkur ct $2+hkur 5 hkurs+uojt 4 hkurs+uojt

Rhct js th` ludb`t`d ekst ka uosmjnn`d nclkur akr th` p`rjkd;

C $360.666

L $350.666

E $321.206

D $<0<.066

06 Rhjeh TRK ka th` aknnkwjob cr` IKUT njm`ny tk joanuòe` th` iktjvctjko ka ludb`t hknd`rs;

(3* Th` ekotòts ka th` ludb t icoucn

(<* Th` xtòt ka pcrtjejpctjko jo ludb`t s`ttjob

(5* Th` n v`n ka djaajeunty ct whjeh ludb ts cr` s t(4* th` struetur` ka th` ludb t ekiijtt`

C 3 cod <

L < cod 5

E 5 cod 4

D 3 cod 4

30 ]V/T/K/




Akriunc` Uh``t

\`br`ssjko cocnysjs

y 9 c - lx



9

<E D

E

6

h

9

<

3

E D

ED

\

6

h( ― *

31




Vr`sòt Qcnu` Tcln`




Djsekuot rct` (r*

V`rjkds

(o* 3% <% 5% 4% 0% 1% 2% 8% :% 36%

3 6²::6 6²:86 6²:23 6²:1< 6²:0< 6²:45 6²:50 6²:<1 6²:32 6²:6: 3

< 6²:86 6²:13 6²:45 6²:<0 6²:62 6²8:6 6²825 6²802 6²84< 6²8<1 <

5 6²:23 6²:4< 6²:30 6²88: 6²814 6²846 6²831 6²2:4 6²22< 6²203 5

4 6²:13 6²:<4 6²888 6²800 6²8<5 6²2:< 6²215 6²250 6²268 6²185 4

0 6²:03 6²:61 6²815 6²8<< 6²284 6²242 6²235 6²183 6²106 6²1<3 0

1 6²:4< 6²888 6²852 6²2:6 6²241 6²260 6²111 6²156 6²0:1 6²014 1

2 6²:55 6²823 6²835 6²216 6²233 6²110 6²1<5 6²085 6²042 6²035 28 6²:<5 6²805 6²28: 6²253 6²122 6²1<2 6²08< 6²046 6²06< 6²412 8

: 6²:43 6²852 6²211 6²265 6²140 6²0:< 6²044 6²066 6²416 6²4<4 :

36 6²:60 6²8<6 6²244 6²121 6²134 6²008 6²068 6²415 6²4<< 6²581 36

33 6²8:1 6²864 6²2<< 6²106 6²080 6²0<2 6²420 6²4<: 6²588 6²560 33

3< 6²882 6²288 6²263 6²1<0 6²002 6²4:2 6²444 6²5:2 6²501 6²53: 3<

35 6²82: 6²225 6²183 6²163 6²056 6²41: 6²430 6²518 6²5<1 6²<:6 35

34 6²826 6²208 6²113 6²022 6²060 6²44< 6²588 6²546 6²<:: 6²<15 34

30 6²813 6²245 6²14< 6²000 6²483 6²432 6²51< 6²530 6²<20 6²<5: 30

(o* 33% 3<% 35% 34% 30% 31% 32% 38% 3:% <6%

3 6²:63 6²8:5 6²880 6²822 6²826 6²81< 6²800 6²842 6²846 6²855 3

< 6²83< 6²2:2 6²285 6²21: 6²201 6²245 6²253 6²238 6²261 6²1:4 <

5 6²253 6²23< 6²1:5 6²120 6²108 6²143 6²1<4 6²16: 6²0:5 6²02: 5

4 6²10: 6²151 6²135 6²0:< 6²02< 6²00< 6²054 6²031 6²4:: 6²48< 4

0 6²0:5 6²012 6²045 6²03: 6²4:2 6²421 6²401 6²452 6²43: 6²46< 0

1 6²050 6²062 6²486 6²401 6²45< 6²436 6²5:6 6²526 6²50< 6²550 1

2 6²48< 6²40< 6²4<0 6²466 6²521 6²504 6²555 6²534 6²<:1 6²<2: 2

8 6²454 6²464 6²521 6²503 6²5<2 6²560 6²<80 6²<11 6²<4: 6²<55 8

: 6²5:3 6²513 6²555 6²568 6²<84 6²<15 6²<45 6²<<0 6²<6: 6²3:4 : 36 6²50< 6²5<< 6²<:0 6²<26 6²<42 6²<<2 6²<68 6²3:3 6²321 6²31< 36

33 6²532 6²<82 6²<13 6²<52 6²<30 6²3:0 6²328 6²31< 6²348 6²350 33

3< 6²<81 6²<02 6²<53 6²<68 6²382 6²318 6²30< 6²352 6²3<4 6²33< 3<

35 6²<08 6²<<: 6²<64 6²38< 6²315 6²340 6²356 6²331 6²364 6²6:5 35

34 6²<5< 6²<60 6²383 6²316 6²343 6²3<0 6²333 6²6:: 6²688 6²628 34

30 6²<6: 6²385 6²316 6²346 6²3<5 6²368 6²6:0 6²684 6²624 6²610 30

32




Cooujty Tcln`




Djsekuot rct` (r*

V`rjkds

(o* 3% <% 5% 4% 0% 1% 2% 8% :% 36%

3 6²::6 6²:86 6²:23 6²:1< 6²:0< 6²:45 6²:50 6²:<1 6²:32 6²:6: 3

< 3²:26 3²:4< 3²:35 3²881 3²80: 3²855 3²868 3²285 3²20: 3²251 <

5 <²:43 <²884 <²8<: <²220 <²2<5 <²125 <²1<4 <²022 <²053 <²482 5

4 5²:6< 5²868 5²232 5²156 5²041 5²410 5²582 5²53< 5²<46 5²326 4

0 4²805 4²235 4²086 4²40< 4²5<: 4²<3< 4²366 5²::5 5²8:6 5²2:3 0

1 0²2:0 0²163 0²432 0²<4< 0²621 4²:32 4²212 4²1<5 4²481 4²500 1

2 1²2<8 1²42< 1²<56 1²66< 0²281 0²08< 0²58: 0²<61 0²655 4²818 2

8 2²10< 2²5<0 2²6<6 1²255 1²415 1²<36 0²:23 0²242 0²050 0²550 8

: 8²011 8²31< 2²281 2²450 2²368 1²86< 1²030 1²<42 0²::0 0²20: :

36 :²423 8²:85 8²056 8²333 2²2<< 2²516 2²6<4 1²236 1²438 1²340 36

33 36²52 :²282 :²<05 8²216 8²561 2²882 2²4:: 2²35: 1²860 1²4:0 33

3< 33²<1 36²08 :²:04 :²580 8²815 8²584 2²:45 2²051 2²313 1²834 3<

35 3<²35 33²50 36²15 :²:81 :²5:4 8²805 8²508 2²:64 2²482 2²365 35

34 35²66 3<²33 33²56 36²01 :²8:: :²<:0 8²240 8²<44 2²281 2²512 34

30 35²82 3<²80 33²:4 33²3< 36²58 :²23< :²368 8²00: 8²613 2²161 30

(o* 33% 3<% 35% 34% 30% 31% 32% 38% 3:% <6%

3 6²:63 6²8:5 6²880 6²822 6²826 6²81< 6²800 6²842 6²846 6²855 3

< 3²235 3²1:6 3²118 3²142 3²1<1 3²160 3²080 3²011 3²042 3²0<8 <

5 <²444 <²46< <²513 <²5<< <²<85 <²<41 <²<36 <²324 <²346 <²361 5

4 5²36< 5²652 <²:24 <²:34 <²800 <²2:8 <²245 <²1:6 <²15: <²08: 4

0 5²1:1 5²160 5²032 5²455 5²50< 5²<24 5²3:: 5²3<2 5²608 <²::3 0

1 4²<53 4²333 5²::8 5²88: 5²284 5²180 5²08: 5²4:8 5²436 5²5<1 1

2 4²23< 4²014 4²4<5 4²<88 4²316 4²65: 5²:<< 5²83< 5²261 5²160 2

8 0²341 4²:18 4²2:: 4²15: 4²482 4²544 4²<62 4²628 5²:04 5²852 8: 0²052 0²5<8 0²35< 4²:41 4²22< 4²162 4²403 4²565 4²315 4²653 :

36 0²88: 0²106 0²4<1 0²<31 0²63: 4²855 4²10: 4²4:4 4²55: 4²3:< 36

33 1²<62 0²:58 0²182 0²405 0²<54 0²6<: 4²851 4²101 4²481 4²5<2 33

3< 1²4:< 1²3:4 0²:38 0²116 0²4<3 0²3:2 4²:88 4²2:5 4²133 4²45: 3<

35 1²206 1²4<4 1²3<< 0²84< 0²085 0²54< 0²338 4²:36 4²230 4²055 35

34 1²:8< 1²1<8 1²56< 1²66< 0²2<4 0²418 0²<<: 0²668 4²86< 4²133 34

30 2²3:3 1²833 1²41< 1²34< 0²842 0²020 0²5<4 0²6:< 4²821 4²120 30

3 ― (3 - r *―o

————――r


38




Cosw`rs




Auodciòtcns Vjnkt Vcp`r ― Mokwn`db` Ikdun`. Vcp`r A<

Icocbìòt Ceekuotjob Vjnkt Vcp`r Cosw`rs

3 E

< C

5 E

(njtr`s* Okricn nkss Cetucn nkss Clokricn nkss Clokricn bcjo

Vrke`ss A 0.<66 1.366 :66 ―Vrke`ss B 3.820 3.866 ― 20

4 L

Icrbjocn ekstjob prkajt7(51.666 ― (<.666'(15.666+34.666**$<2.666

0 L

Djd ekst7 $351.666Uhkund ekst7 (05.666 mb $<²06* $35<.066Vrje` vcrjcoe`7 $5.066

1 L

2 E

8 D

: L

36 L

33 C

(51.666 - (<66.666 x 3<%**+<66.666 9 56%

3< E

35 E

Psjob hjbh nkw i`thkd7Qcrjcln` ekst(326.666 ― 0.666 ― 350.666*+(<<.666 ― 31.666* 9 $0Ajx`d ekst7350.666 ― (31.666'0* 9 00.666Ekst akr <6.666 uojts7(<6.666'0* - (00.666 - 0.666* 9 $316.666

34 C

30 L

31 E

<3




<<

32 C


38 E


3: D

<6 D

<3 C


<< C


<5 C

<4 C

(Okt`7 Th` brcph js shkwjob OVQ js rjsjob cs jot`r`st rct` rjs`s lècus` th` prkgèt icy hcv` uousucn ecsh ankw pctt`ros sueh

cs joankws aknnkw`d ly c s`rj`s ka kutankws*

<0 L

(ludb`t`d qucotjty ― cetucn qucotjty* ' stcodcrd prkajt p r uojt(3.666 ― :66*'(06 ― 5:* 9 $3.366

<1 L

<2 C

0.666 9 x - x+²680.666 9 35²0 xQcnu` ka cooucn p`rp`tujty 9 0.666+35²0 9 $526

<8 E

<: D

<66 uojts'(5+16*'38 9 $386

56 C

Cetucn ekst $368.820Clskrl`d ekst $360.666Pod`r clskrl`d $5.820

53 L




5< E

Tktcn ouil`r ka d`br``s 9 516Vrkpkrtjko ka icrm`t 5 scn`s7 (06.666+566.666*'516 9 16

55 E

54 E

50 E


51 D

52 E


58 D

($3<6.666 ― ($106.666'38%* 9 $5.666

5: L

46 C

(56.666 - 566 ― 866 - 006 ― 466 ― 866* 9 $<8.806

43 L

4< D


45 E

{(<'<6'(4'<6.666**+(6²61'<0*}6²0

3.413 uojts

44 D

Djrèt ekst $:0.666Vrkpkrtjko ka ekst eòtr` X (41.666 - (6²36'56.666**'6²06 $<4.066Vrkpkrtjko ka ekst eòtr` Z (56.666'6²5* $:.666Tktcn kv`rh`cd ekst akr V $3<8.066

40 D

41 D

Ucn`s vknui` vcrjcoe`7(ludb`t`d scn`s uojts ― cetucn scn`s uojts* ' stcodcrd prkajt p`r uojt 9 36.666 cdv`rs`

Utcodcrd prkajt ko cetucn scn`s7 (cetucn scn`s uojts ' std prkajt p`r uojt* 9 $3<6.666Ajx`d ludb`t prkajt7 (3<6.666 -36.666* 9 $356.666

<5




42 L

Ludb`t`d prkduetjko (3:.666 - 5.666 ― 4.666* 9 38.666 uojts\I r`qujr`d akr prkduetjko (38.666'8* 9 344.666 mb\I purehcs`s (344.666 - 05.666 ― 06.666* 9 342.666 mb

48 C

4: E

(($3.206'5 hrs* - ($0.666'4 hrs**'2 9 $321.206

06 L

<4




AKPODCTJKOU JO CEEKPOTCOEZ


Thjs pcp`r js djvjd`d jotk twk sètjkos7

Uètjko C ― CNN 50 qu`stjkos cr` ekipunskry cod IPUT

l` cttìpt`d

Uètjko L ― CNN TH\@@ qu`stjkos cr` ekipunskry cod IPUT

l` cttìpt`d


pcb`s 32. 38 cod 3:



c p

` r A I

CIcocbìòt

Ceekuotjob

Vjnkt Vcp`r





Uètjko C ― CNN 50 qu`stjkos cr` ekipunskry cod IPUT l` cttìpt`d


















A 8 10.666 08.:66

B 0 52.066 50.266


Vrke`ss A Vrke`ss B






Pojts $





C $<0.666

L $<2.666

E $40.666

D $42.666

<















1 Pod`r whjeh scipnjob i`thkd dk s `v`ry iìl`r ka th` tcrb`t pkpunctjko hcs co `qucn ehcoe` ka l`job jo th`

scipn`;


L \codki scipnjobE Uystìctje scipnjob

D Enust`r scipnjob

2 C Ekipcoy icouacetur`s cod s`nns ko` prkduet whjeh r`qujr`s 8 mb ka rcw ict`rjcn jo jts icouacetur`/ Th` ludb`t`d


Pojts

Ucn`s 3:.666

Kpòjob jovòtkry ka ajojsh`d bkkds 4.666

Enksjob jovòtkry ka ajojsh`d bkkds 5.666

MbKpòjob jovòtkry ka rcw ict`rjcns 06.666



C 343.666

L 342.666

E 302.666

D 315.666

5 ]V/T/K/







C Brcph C

L Brcph L

E Brcph E

D Brcph D

: Rhjeh ka th` aknnkwjob cr lòàjts ka ludb`tjob;

3 Jt h nps ekkrdjoct` th` cetjvjtj s ka djaa ròt d`pcrtiòts

< Jt aunajns n bcn r pkrtjob klnjbctjkos

5 Jt stclnjsh`s c syst i ka ekotrkn

4 Jt js c stcrtjob pkjot akr strct`bje pncoojob

C 3 cod 4 kony

L 3 cod 5 kony

E < cod 5 kony

D < cod 4 kony

36 Th` aknnkwjob stctìòts r`nct` tk th` pcrtjejpctjko ka guojkr icocbìòt jo s`ttjob ludb`ts7

3/ Jt sp``ds up th` s`ttjob ka ludb ts

</ Jt joer`cs`s th` iktjvctjko ka guojkr icocb rs

5/ Jt r due s th` n`v`n ka ludb t pcddjob


C 3 kony

L < kony

E < cod 5 kony

D 3. < cod 5

4

$

6

C $

6

L

$

6

E $

6

D





$51.666/


C 56%

L 3<%

E 38%D <<%








L 5 cod 4 kony

E 3 cod < kony

D 3 cod 4 kony

35 C ekipcoy hcs rèkrd`d th` aknnkwjob vcrjcoe`s akr c p`rjkd7

Ucn`s vknui` vcrjcoe` $36.666 cdv`rs`

Ucn`s prje` vcrjcoe` $0.666 acvkurcln`

Tktcn ekst vcrjcoe` $3<.666 cdv`rs`

Utcodcrd prkajt ko cetucn scn`s akr th` p`rjkd wcs $3<6.666/

Rhct wcs th` ajx`d ludb`t prkajt akr th` p`rjkd;

C $352.666

L $365.666

E $336.666

D $356.666




C 3 cod <

L < kony

E < cod 5

D 3 cod 5

0 ]V/T/K/





3 -3²46

< -3²64

5 6

4 ―6²:4


E 3. < cod 4 kony

D 3. <. 5 cod 4








aknnkws7

Ecpcejty 16% 366%



C $35.186L $3<.80<

E $34.6<0

D $3<.546




C 2²0%

L 33²2%

E 3<²0%

D <6²6%

1




3: C acetkry ekosjsts ka twk prkduetjko ekst eòtr`s (V cod S* cod twk s`rvje` ekst eòtr`s (X cod Z*/ Th` tktcn cnnkect`d


V S X Z

$:0.666 $8<.666 $41.666 $56.666


V S X ZV`reòtcb` ka s`rvje` ekst eòtr` X tk 06 06 ― ―



Cat`r th` r`cppkrtjkoiòt ka s`rvje` ekst eòtr` eksts hcs l`ò ecrrj`d kut. whct js th` tktcn kv`rh`cd akr

prkduetjko ekst eòtr` V;

C $3<4.066

L $3<1.366

E $3<2.666

D $3<8.066


ikd`n/



@KS Cooucn hkndjob ekst

C Hjbh`r Nkw`r

L Hjbh`r Hjbh`r

E Nkw`r Hjbh`r

D Nkw`r Nkw`r

<3 C ekipcoy whjeh kp`rct`s c prke`ss ekstjob systì hcd wkrm)jo)prkbr`ss ct th` stcrt ka ncst ikoth ka 566 uojts

(vcnu`d ct $3.236* whjeh w`r` 16% ekipn`t` jo r`spèt ka cnn eksts/ Ncst ikoth c tktcn ka <.666 uojts w`r`

ekipn`t`d cod trcosa`rr`d tk th` ajojsh`d bkkds wcr`hkus`/ Th` ekst p`r `qujvcnòt uojt akr eksts crjsjob ncst ikoth

wcs $36/ Th` ekipcoy us`s th` AJAK i`thkd ka ekst cnnkectjko/


C $3:.:36

L $<6.666

E $<6.036D $<3.236

<< C icouaceturjob ekipcoy kp`rct`s c stcodcrd clskrptjko ekstjob systì/ Ncst ikoth <0.666 prkduetjko hkurs w`r`

ludb`t`d cod th` ludb`t`d ajx`d prkduetjko ekst wcs $3<0.666/ Ncst ikoth th` cetucn hkurs wkrm`d w`r` <4.666

cod stcodcrd hkurs akr cetucn prkduetjko w`r` <2.666/


C $0.666 Cdv`rs`

L $0.666 Acvkurcln`

E $36.666 Cdv`rs`D $36.666 Acvkurcln`

2 ]V/T/K/




<5 Th` aknnkwjob stctìòts hcv` l`ò icd` clkut vcnu` cocnysjs/

(3* Jt s``ms th` nkw`st ekst i`thkd ka cehj`vjob c d`sjr`d auoetjko

(<* Jt cnwcys r`sunts jo joa`rjkr prkduets

(5* Jt jbokr s st`ì vcnu`

Rhjeh js+cr` tru` ;

C 3 kony

L < kony

E 5 kony

D 3 cod 5 kony

<4 Pod`r whjeh ka th` aknnkwjob nclkur rìuo`rctjko i`thkds wjnn djrèt nclkur ekst cnwcys l` c vcrjcln` ekst;

C Dcy rct`

L Vjè` rct`



<0 C ekipcoy icouacetur`s cod s`nns c sjobn` prkduet/ Jo twk ekosèutjv` ikoths th` aknnkwjob n`v`ns ka prkduetjko cod


Ikoth 3 Ikoth <

Ucn`s 5.866 4.466







$ $ $ $

C <66 4.466 (466* 5.<66

L (466* 4.466 <66 5.<66

E <66 5.<66 (466* 4.466

D (466* 5.<66 <66 4.466







C 3 kony

L 3 cod < kony

E < cod 5 kony

D 3. < cod 5

8







3/ Jt js prkdue`d akr pcrtj`s xt rocn tk th` krbcojsctjko

</ Th`r js usucnny c n`bcn r`qujrìòt akr th` joakrictjko tk l` prkdue`d

5/ Ok strjet run s bkv`ro th` wcy jo whjeh th` joakrictjko js pr sòt d

4/ Jt icy l` pr`s ot`d jo iko tcry kr oko iko`tcry t ris

C 3 cod <

L 5 cod 4E 3 cod 5

D < cod 4


$

Icrm`t 3 366.666

Icrm`t < 306.666

Icrm`t 5 06.666――――――――

Tktcn 566.666――――――――


r`pr`sòtjob Icrm`t 5 (tk th` o`cr`st whkn` d`br``*;

C 32 d`br``s

L 06 d`br``s

E 13 d`br``s

D 3<6 d`br``s






54 Th` purehcs` prje` ka co jtì ka jovòtkry js $<0 p`r uojt/ Jo `ceh thr`` ikoth p`rjkd th` uscb` ka th` jtì js

<6.666 uojts/ Th` cooucn hkndjob eksts csskejct`d wjth ko` uojt `quct` tk 1% ka jts purehcs` prje`/ Th` ekst ka

pncejob co krd`r akr th` jtì js $<6/

Rhct js th` @ekokije Krd`r Sucotjty (@KS* akr th` jovòtkry jtì tk th` o`cr`st whkn` uojt;

C 256

L 8:4

E 3.413

D 3.155/

36




50 Twk prkduets B cod H cr` er`ct`d arki c gkjot prke`ss/ B eco l` sknd jii`djct`ny cat`r spnjt)kaa/ H r`qujr`s aurth`r



$



Vrkduet Vrkduetjko Enksjobuojts jovòtkry

B 4<6.666 <6.666

HH 556.666 56.666



C $31.146

L $38.1<0

E $<6.666

D $<3.166

(26 icrms*

33 ]V/T/K/




Uètjko L ― CNN TH\@@ qu`stjkos cr` ekipunskry cod IPUT l` cttìpt`d

Vn`cs` wrjt` ykur cosw`r wjthjo th` cosw`r lkkmn`t jo ceekrdcoe` wjth th` d`tcjn`d jostruetjkos prkvjd`d wjthjo `ceh

ka th` qu`stjkos jo thjs sètjko ka th` `xci pcp`r/ Zku cr` OKT r`qujr`d tk shkw ykur wkrmjobs/

3 Ecl Ek kwos cod ruos 506 tcxjs cod hcd scn`s ka $36 ijnnjko jo th` ncst y`cr/ Ecl Ek js ekosjd`rjob jotrkduejob c

o`w ekiput`rjs`d tcxj trcemjob systì/

Th` `xpèt`d eksts cod lòàjts ka th` o`w ekiput`rjs`d trcemjob systì cr` cs aknnkws7

(j* Th` systì wkund ekst $<.366.666 tk jipnìòt/

(jj* D`prèjctjko wkund l` prkvjd`d ct $4<6.666 p`r cooui/

(jjj* $20.666 hcs cnr`cdy l`ò spòt ko stcaa trcjojob jo krd`r tk `vcnuct th` pktòtjcn ka th` o`w systì/ Aurth`r

trcjojob eksts ka $4<0.666 wkund l` r`qujr`d jo th` ajrst y`cr ja th` o`w systì js jipnìòt`d/

(jv* Ucn`s cr` `xpèt`d tk rjs` tk $33 ijnnjko jo Z cr 3 ja th` o`w systì js jipnìòt`d. th`r`cat`r joer`csjob ly

0% p`r cooui/ Ja th` o`w systì js okt jipnìòt`d. scn`s wkund l` `xpèt`d tk joer`cs` ly $<66.666 p`r

cooui/

(v* D`spjt` joer`cs d scn s. scvjobs jo v`hjen ruoojob eksts cr` `xpèt`d cs c r sunt ka th` o`w systì/ Th`s` cr`

`stjict`d ct 3% ka tktcn scn`s/

(vj* Ujx o`w iìl`rs ka stcaa wkund l` rèrujt`d tk icocb` th` o`w systì ct c tktcn ekst ka $3<6.666 p`r cooui/

(vjj* Ecl Ek wkund hcv` tk tcm` kut c icjotòcoe` ekotrcet akr th` o`w systì ct c ekst ka $20.666 p`r cooui

akr ajv` y`crs/

(vjjj* Jot`r`st ko iko`y lkrrkw`d tk ajocoe` th` prkgèt wkund ekst $306.666 p`r cooui/

(jx* Ecl Ek‚s ekst ka ecpjtcn js 36% p`r cooui/

\`qujr`d7

(c* Jodject` wh`th`r `ceh ka th` aknnkwjob jtìs cr` r`n`vcot kr jrr`n`vcot ecshankws akr c o`t pr`sòt vcnu`

(OVQ* `vcnuctjko ka wh`th`r tk jotrkdue` th` ekiput`rjs`d trcemjob systì/ Jo ykur cosw`r lkkmn`t. njst (j*tk (v* tk r`pr`sòt `ceh ka th` jtìs cod wrjt` ‘r`n`vcot‚ ja co t`ri js c r`n`vcot ecsh ankw cod ‘jrr`n`vcot‚ ja

jt js okt/

(j* Ekiput rjs`d trcemjob systì jov`stiòt ka $<.366.666 (6²0 icrms*

(jj* D`prèjctjko ka $4<6.666 jo `ceh ka th` ajv` y`crs (3 icrm*

(jjj* Utcaa trcjojob eksts ka $4<0.666 (3 icrm*

(jv* Icjotòcoe` eksts ka $20.666 p r cooui akr ajv` y`crs (6²0 icrms*

(v* Utcaa trcjojob eksts ka $20.666 (3 icrm*

(l* Ecneunct` th` aknnkwjob vcnu`s ja th` ekiput rjs`d trcemjob systì js jipnìòt d/

(j* Joerìòtcn scn`s jo Z cr 3 (3 icrm*

(jj* Tktcn scn`s jo Z cr < (3 icrm*

(jjj* Ucvjobs jo v`hjen ruoojob eksts jo Z cr 3 (6²0 icrms*

(jv* Vr`sòt vcnu` ka th` icjotòcoe` eksts kv`r th` nja ka th` ekotrcet (3²0 icrms*

3<




(e* Ecl Ek wjsh`s tk icxjijs` th` w`cnth ka jts shcr`hknd`rs/ Jt hcs ekrrètny ecneunct`d th` aknnkwjob i`csur`s akr

th` prkpks`d prkgèt7

― Th` jot rocn rct ka r turo (J\\* js 34%.

― Th` r`turo ko cv`rcb` ecpjtcn ìpnky`d (\KE@* js <6% cod

― Th` pcylcem p rjkd js akur y`crs/

\`qujr`d7

Rhjeh ka th` aknnkwjob js tru`;

C Th` prkgèt js wkrthwhjn` lècus` th` J\\ js c pksjtjv` vcnu`

L Th` prkgèt js wkrthwhjn` lècus` th` J\\ js br`ct`r thco th` ekst ka ecpjtcn

E Th` prkgèt js okt wkrthwhjn` lècus` th` J\\ js n`ss thco th` \KE@

D Th` prkgèt js okt wkrthwhjn` lècus` th` pcylcem js n`ss thco ajv` y`crs (< icrms*

(36 icrms*

35 ]V/T/K/




< Ecstjndc Ek icouacetur`s tky rklkts/ Th` ekipcoy kp`rct`s c stcodcrd icrbjocn ekstjob systì cod vcnu`s jovòtkry

ct stcodcrd ekst/

Th` aknnkwjob js co `xtrcet ka c pcrtny ekipn`t`d spr`cdsh``t akr ecneunctjob vcrjcoe`s jo ikoth 3/

\`qujr`d7

(c* Rhjeh akriunc wjnn ekrrètny ecneunct` th` ajbur` jo L38;

C 9 (E:'E4*) L35

L 9L35)(E:'E4*

E 9 (E:'E4*) (306.666'8*

D 9(306.666)(E:'1**'8 (< icrms*

34




(l* Ecstjndc Ek us`s c stcodcrd ekstjob kp`rctjob stctìòt tk rèkoejn` ludb`t`d ekotrjlutjko wjth cetucn

ekotrjlutjko/

C stcodcrd ekst kp`rctjob stctìòt akr Ikoth 3 js bjvò l`nkw wjth ski` joakrictjko ijssjob/

Utcodcrd ekstjob kp`rctjob stctìòt Ikoth 3

$ $

Ludb`t`d ekotrjlutjko 266.666Bcp 3 Bcp <

Utcodcrd ekotrjlutjko ko cetucn scn`s

Ucn`s prje` vcrjcoe` Bcp 5――――――――233.186――――――――――――――――

Ekst vcrjcoe`s

Tktcn djrèt ict`rjcns vcrjcoe` 3<.866 cdv

Djrèt nclkur rct` vcrjcoe` <3.666 cdv

Djrèt nclkur aajejòey vcrjcoe` 48.666 acv

Tktcn vcrjcln` prkduetjko kv`rh`cd vcrjcoe` 36.666 acv

―――――――― <4.<66 acv――――――――

Cetucn ekotrjlutjko 250.886――――――――――――――――

\`qujr`d7

(j* Rhjeh js th` ekrr et tjtn` akr Bcp 3;

C Ucn`s vknui` vcrjcoe`

L Tktcn scn`s vcrjcoe`

E Ajx`d kv`rh`cd vknui` vcrjcoe` (3 icrm*

(jj* Ecneunct` th` vcrjcoe` akr Bcp < cod stct` wh th`r jt js acvkurcln` kr cdv`rs`/ (<²0 icrms*(jjj* Rhct js th` scn`s prje` vcrjcoe` jo Bcp 5 cod stct` wh`th`r jt js acvkurcln` kr cdv rs`/ (<²0 icrms*

(e* Ecstjndc‚s icocbìòt ceekuotcot thjoms thct th` djrèt nclkur rct` cod àajejòey vcrjcoe`s akr Ikoth 3 ekund

l` jot`rr`nct`d/

\`qujr`d7

Rhjeh TRK ka th` aknnkwjob ekund `xpncjo th`jr jot`rr`nctjkoshjp;

C Hjbh`r brcd` nclkur p`rakri`d tcsms ikr` àajejòtny

L Nkw`r brcd` nclkur p`rakri`d tcsms n`ss àajejòtny

E C prkduetjvjty lkous wcs pcjd tk djrèt nclkurD Cetucn prkduetjko wcs n`ss thco ludb`t`d (< icrms*

(36 icrms*

30 ]V/T/K/




5 Ojehknsko Ek s`nns ikljn` t`n`phko`s/ Jt suppnj`s jts eustki`rs wjth t`n`phko`s cod wjr`n`ss t`n`phko` ekooètjkos/

Eustki`rs pcy co cooucn a`` pnus c ikothny ehcrb` lcs`d ko ecnns icd`/

Th` ekipcoy hcs rèòtny ipnky`d c ekosuntcot tk jostcnn c lcncoe`d sekrècrd systì ka p`rakricoe` i`csurìòt

cod tk lòehicrm th` r`sunts cbcjost thks` ka Ojehknsko Ek‚s ekip`tjtkrs/ Poakrtuoct`ny th` ekosuntcot wcs ecnn`d

cwcy làkr` th` wkrm wcs ajojsh`d/ Zku hcv` l`ò csm`d tk ekipn`t` th` wkrm/ Th` aknnkwjob dctc js cvcjncln`/

Ojehknsko Ek

Kp`rctjob dctc akr th` y`cr òd`d 56 Okvìl`r <6X6

Ucn`s r`vòu` $486 ijnnjko

Ucn`s cttrjlutcln` tk o`w prkduets $8 ijnnjko

Cv`rcb` ecpjtcn ìpnky`d $3:< ijnnjko

Vrkajt làkr` jot`r`st cod tcx $48 ijnnjko

Cv`rcb` ouil`rs ka eustki`rs 3.:16.666

Cv`rcb` ouil`r ka t`n`phko`s r`turo`d akr r`pcjr ceh dcy 36.666

Ouil`r ka ljnn qu`rj`s 3<.666

Ouil`r ka eustki`r ekipncjots <3.166

Ouil`r ka eustki`rs nkst 332.166

Cv`rcb` ouil`r ka t`n`phko`s uor`pcjr`d ct th` od ka ceh dcy 864

\`qujr`d7

(c* Ecneunct` th` aknnkwjob rctjks cod kth`r stctjstjes akr Ojehknsko Ek akr th` y`cr òd`d 56 Okvìl`r <6X6/

(j* \ turo ko ecpjtcn ìpnky`d= (3²0 icrms*

(jj* \`turo ko scn s (o`t prkajt p`reòtcb`*= (3²0 icrms*

(jjj* Css t turokv`r= (3²0 icrms*

(jv* Cv`rcb` wcjt akr t`n`phko` r`pcjr (jo dcys*/ (3²0 icrms*

(l* Ecneunct` th` aknnkwjob stctjstjes akr Ojehknsko Ek/ (Bjv` ykur cosw`rs tk < dèjicn pnce`s/*

(j* V`reòtcb` ka eustki`rs nkst p`r cooui= (3 icrm*

(jj* V reòtcb` ka scn`s cttrjlutcln tk o`w prkduets/ (3 icrm*

(e* Th` aknnkwjob `xpncoctjko ka c lcncoe`d sekr` ecrd js joekipn`t`7

C lcncoe`d sekrècrd i`csur`s p`rakricoe` arki akur p`rspètjv`s7 eustki`r sctjsacetjko. brkwth. ajocoejcn

suee`ss cod (Bcp 3*/ Th` sekrècrd js ‘lcncoe`d‚ jo thct jt r`qujr`s icocb`rs tk (Bcp <*/

\`qujr`d7

U`nèt th` ekrrèt phrcs`s tk ekipn`t` `ceh sòtòe`/

Bcp 3

C prke`ss an`xjljnjty

L prke`ss àajejòey

E oko ajocoejcn suee`ss (3 icrm*

Bcp <

C cehj`v` ko co `qucn ouil`r ka MVJs jo `ceh p`rspètjv`

L kaas`t lcd p`rakricoe` jo ko` cr`c wjth bkkd p`rakricoe` jo cokth`r

E d`njv`r p`rakricoe` jo cnn akur cr`cs (3 icrm*

(36 icrms*

31




32 ]V/T/K/

Akriunc` Uh``t

\`br`ssjko cocnysjs

y 9 c - lx



9

<E D

E

6

h

9

<

3

E D

ED

\

6

h( ― *




38

Vr`sòt Qcnu` Tcln`




Djsekuot rct` (r*

V`rjkds

(o* 3% <% 5% 4% 0% 1% 2% 8% :% 36%

3 6²::6 6²:86 6²:23 6²:1< 6²:0< 6²:45 6²:50 6²:<1 6²:32 6²:6: 3

< 6²:86 6²:13 6²:45 6²:<0 6²:62 6²8:6 6²825 6²802 6²84< 6²8<1 <

5 6²:23 6²:4< 6²:30 6²88: 6²814 6²846 6²831 6²2:4 6²22< 6²203 5

4 6²:13 6²:<4 6²888 6²800 6²8<5 6²2:< 6²215 6²250 6²268 6²185 4

0 6²:03 6²:61 6²815 6²8<< 6²284 6²242 6²235 6²183 6²106 6²1<3 0

1 6²:4< 6²888 6²852 6²2:6 6²241 6²260 6²111 6²156 6²0:1 6²014 1

2 6²:55 6²823 6²835 6²216 6²233 6²110 6²1<5 6²085 6²042 6²035 28 6²:<5 6²805 6²28: 6²253 6²122 6²1<2 6²08< 6²046 6²06< 6²412 8

: 6²:43 6²852 6²211 6²265 6²140 6²0:< 6²044 6²066 6²416 6²4<4 :

36 6²:60 6²8<6 6²244 6²121 6²134 6²008 6²068 6²415 6²4<< 6²581 36

33 6²8:1 6²864 6²2<< 6²106 6²080 6²0<2 6²420 6²4<: 6²588 6²560 33

3< 6²882 6²288 6²263 6²1<0 6²002 6²4:2 6²444 6²5:2 6²501 6²53: 3<

35 6²82: 6²225 6²183 6²163 6²056 6²41: 6²430 6²518 6²5<1 6²<:6 35

34 6²826 6²208 6²113 6²022 6²060 6²44< 6²588 6²546 6²<:: 6²<15 34

30 6²813 6²245 6²14< 6²000 6²483 6²432 6²51< 6²530 6²<20 6²<5: 30

(o* 33% 3<% 35% 34% 30% 31% 32% 38% 3:% <6%

3 6²:63 6²8:5 6²880 6²822 6²826 6²81< 6²800 6²842 6²846 6²855 3

< 6²83< 6²2:2 6²285 6²21: 6²201 6²245 6²253 6²238 6²261 6²1:4 <

5 6²253 6²23< 6²1:5 6²120 6²108 6²143 6²1<4 6²16: 6²0:5 6²02: 5

4 6²10: 6²151 6²135 6²0:< 6²02< 6²00< 6²054 6²031 6²4:: 6²48< 4

0 6²0:5 6²012 6²045 6²03: 6²4:2 6²421 6²401 6²452 6²43: 6²46< 0

1 6²050 6²062 6²486 6²401 6²45< 6²436 6²5:6 6²526 6²50< 6²550 1

2 6²48< 6²40< 6²4<0 6²466 6²521 6²504 6²555 6²534 6²<:1 6²<2: 2

8 6²454 6²464 6²521 6²503 6²5<2 6²560 6²<80 6²<11 6²<4: 6²<55 8

: 6²5:3 6²513 6²555 6²568 6²<84 6²<15 6²<45 6²<<0 6²<6: 6²3:4 : 36 6²50< 6²5<< 6²<:0 6²<26 6²<42 6²<<2 6²<68 6²3:3 6²321 6²31< 36

33 6²532 6²<82 6²<13 6²<52 6²<30 6²3:0 6²328 6²31< 6²348 6²350 33

3< 6²<81 6²<02 6²<53 6²<68 6²382 6²318 6²30< 6²352 6²3<4 6²33< 3<

35 6²<08 6²<<: 6²<64 6²38< 6²315 6²340 6²356 6²331 6²364 6²6:5 35

34 6²<5< 6²<60 6²383 6²316 6²343 6²3<0 6²333 6²6:: 6²688 6²628 34

30 6²<6: 6²385 6²316 6²346 6²3<5 6²368 6²6:0 6²684 6²624 6²610 30




3:

Cooujty Tcln`




Djsekuot rct` (r*

V`rjkds

(o* 3% <% 5% 4% 0% 1% 2% 8% :% 36%

3 6²::6 6²:86 6²:23 6²:1< 6²:0< 6²:45 6²:50 6²:<1 6²:32 6²:6: 3

< 3²:26 3²:4< 3²:35 3²881 3²80: 3²855 3²868 3²285 3²20: 3²251 <

5 <²:43 <²884 <²8<: <²220 <²2<5 <²125 <²1<4 <²022 <²053 <²482 5

4 5²:6< 5²868 5²232 5²156 5²041 5²410 5²582 5²53< 5²<46 5²326 4

0 4²805 4²235 4²086 4²40< 4²5<: 4²<3< 4²366 5²::5 5²8:6 5²2:3 0

1 0²2:0 0²163 0²432 0²<4< 0²621 4²:32 4²212 4²1<5 4²481 4²500 1

2 1²2<8 1²42< 1²<56 1²66< 0²281 0²08< 0²58: 0²<61 0²655 4²818 2

8 2²10< 2²5<0 2²6<6 1²255 1²415 1²<36 0²:23 0²242 0²050 0²550 8

: 8²011 8²31< 2²281 2²450 2²368 1²86< 1²030 1²<42 0²::0 0²20: :

36 :²423 8²:85 8²056 8²333 2²2<< 2²516 2²6<4 1²236 1²438 1²340 36

33 36²52 :²282 :²<05 8²216 8²561 2²882 2²4:: 2²35: 1²860 1²4:0 33

3< 33²<1 36²08 :²:04 :²580 8²815 8²584 2²:45 2²051 2²313 1²834 3<

35 3<²35 33²50 36²15 :²:81 :²5:4 8²805 8²508 2²:64 2²482 2²365 35

34 35²66 3<²33 33²56 36²01 :²8:: :²<:0 8²240 8²<44 2²281 2²512 34

30 35²82 3<²80 33²:4 33²3< 36²58 :²23< :²368 8²00: 8²613 2²161 30

(o* 33% 3<% 35% 34% 30% 31% 32% 38% 3:% <6%

3 6²:63 6²8:5 6²880 6²822 6²826 6²81< 6²800 6²842 6²846 6²855 3

< 3²235 3²1:6 3²118 3²142 3²1<1 3²160 3²080 3²011 3²042 3²0<8 <

5 <²444 <²46< <²513 <²5<< <²<85 <²<41 <²<36 <²324 <²346 <²361 5

4 5²36< 5²652 <²:24 <²:34 <²800 <²2:8 <²245 <²1:6 <²15: <²08: 4

0 5²1:1 5²160 5²032 5²455 5²50< 5²<24 5²3:: 5²3<2 5²608 <²::3 0

1 4²<53 4²333 5²::8 5²88: 5²284 5²180 5²08: 5²4:8 5²436 5²5<1 1

2 4²23< 4²014 4²4<5 4²<88 4²316 4²65: 5²:<< 5²83< 5²261 5²160 2

8 0²341 4²:18 4²2:: 4²15: 4²482 4²544 4²<62 4²628 5²:04 5²852 8: 0²052 0²5<8 0²35< 4²:41 4²22< 4²162 4²403 4²565 4²315 4²653 :

36 0²88: 0²106 0²4<1 0²<31 0²63: 4²855 4²10: 4²4:4 4²55: 4²3:< 36

33 1²<62 0²:58 0²182 0²405 0²<54 0²6<: 4²851 4²101 4²481 4²5<2 33

3< 1²4:< 1²3:4 0²:38 0²116 0²4<3 0²3:2 4²:88 4²2:5 4²133 4²45: 3<

35 1²206 1²4<4 1²3<< 0²84< 0²085 0²54< 0²338 4²:36 4²230 4²055 35

34 1²:8< 1²1<8 1²56< 1²66< 0²2<4 0²418 0²<<: 0²668 4²86< 4²133 34

30 2²3:3 1²833 1²41< 1²34< 0²842 0²020 0²5<4 0²6:< 4²821 4²120 30

3 ― (3 - r *―o

————――r





Cosw`rs




AKPODCTJKOU JO CEEKPOTCOEZ ― Vcp`r AIC

Icocbìòt Ceekuotjob Vjnkt Vcp`r Cosw`rs

Uètjko C

3 E

< C

5 E

(njtr`s* Okricn nkss Cetucn nkss Clokricn nkss Clokricn bcjo

Vrke`ss A 0.<66 1.366 :66 ―Vrke`ss B 3.820 3.866 ― 20

4 L

Icrbjocn ekstjob prkajt7(51.666 ― (<.666'(15.666+34.666**$<2.666

0 E

1 L

2 L

Ludb`t`d prkduetjko (3:.666 - 5.666 ― 4.666* 9 38.666 uojts\I r`qujr`d akr prkduetjko (38.666'8* 9 344.666 mb\I purehcs`s (344.666 - 05.666 ― 06.666* 9 342.666 mb

8 D

: L

36 L

33 C

(51.666 - (<66.666 x 3<%**+<66.666 9 56%

3< E

35 D

Ucn`s vknui` vcrjcoe`7(ludb`t`d scn`s uojts ― cetucn scn`s uojts* ' stcodcrd prkajt p`r uojt 9 36.666 cdv`rsÙtcodcrd prkajt ko cetucn scn`s7 (cetucn scn`s uojts ' std prkajt p`r uojt* 9 $3<6.666Ajx`d ludb`t prkajt7 (3<6.666 -36.666* 9 $356.666

34 C

30 L

31 E

<5




32 C


38 E


3: D

Djrèt ekst $:0.666Vrkpkrtjko ka ekst e otr` X (41.666 - (6²36'56.666**'6²06 $<4.066Vrkpkrtjko ka ekst eòtr` Z (56.666'6²5* $:.666Tktcn kv`rh`cd ekst akr V $3<8.066

<6 D

<3 C


<< C


<5 C

<4 L

<0 E


<1 L

<2 D


<8 E

<: D

<66 uojts'(5+16*'38 9 $386

56 C

Cetucn ekst $368.820

Clskrl`d ekst $360.666Pod`r clskrl`d $5.820

<4




<0

53 L

5< E

Tktcn ouil`r ka d`br``s 9 516Vrkpkrtjko ka icrm`t 5 scn`s7 (06.666+566.666* 9 6²3111 9 6²326²32'516 9 13

55 E

54 E

{(<'<6'(4'<6.666**+(6²61'<0*}6²0

3.413 uojts

50 E


Uètjko L

3 (c* (j* r`n`vcot

(jj* jrr`n`vcot

(jjj* r`n`vcot

(jv* r`n`vcot

(v* jrr`n`vcot

(l* (j* Joer`cs` jo scn`s 9 ($33i ― $36i* 9 $3i

Joer`cs` du` tk th` prkgèt 9 ($3i ― $6²<i* 9 $866.666

(jj* Ucn`s jo y`cr 3 9 $33i

Ucn`s jo y`cr < 9 ($33i'6²60* - $33i 9 $33.006.666

(jjj* Tktcn scn`s jo y`cr 3 9 $33i

Ucvjobs ($33i'6²63* 9 $336.666

(jv* Cooujty acetkr akr ajv` y`crs ct 36%9 5²2:3

Vr`sòt vcnu` ($20.666'5²2:3* 9 $<84.5<0

(e* L

< (c* E

(l* (j* C

(jj* Ucn`s vknui` vcrjcoe`7

Ludb`t`d tk scn` <0.666 uojts lut sknd <0.166 uojts(<0.166 ― <0.666*'$<8$31.866 acvkurcln`

(jjj* Ucn`s prje` vcrjcoe`7

Ludb`t`d tk scn` ct $3<6 p`r uojt (<0.166'$3<6* 9 $5.62<.666Cetucn scn`s w`r` $5.611.886Qcrjcoe` ($5.611.886 ― $5.62<.666* 9 $0.3<6 cdv`rs`

(e* C cod E

5 (c* (j* Vrkajt làkr` jot`r`st cod tcx+Ecpjtcn ìpnky`d7$48i ò $3:<i 9 <0%


ACCA F2 FMA Solved Past Papers 1.2 Old Professional_Scheme 02 07

Documents