ФинансыПредприятийБурмистрова
.pdf?÷ >@52>@A 108?%5$å >÷ )8/.@A 108?%5$ò
çò “@ 2/32>@388 10289>2</.>;3327 102=0@44% ,20480-"./Aæ @÷ 0@/);. 15@32>27 12.0;?32/.8 > 9@6-16@+ 4@.;08@52>å ?÷ 102=329 2?&;4@ 102<@:å >÷ /4;.@ 10289>2</.>;33%+ 3@65@<3%+ 0@/+2<2>å
ïðò •;3.@?;5$32/.$ 102<@: 210;<;5A;./A 6@6æ
@÷ 2.32(;38; 108?%58 2. 0;@589@*88 102<-6*88 6 125327 /;?;/.2842/.8 0;@5892>@3327 102<-6*88å
?÷ 2.32(;38; 108?%58 2. 0;@589@*88 >/;+ @6.8>2> 10;<108ó A.8A 6 /0;<3;7 >;58)83; @6.8>2> 9@ 210;<;5;33%7 1;082<å
>÷ 2.32(;38; 108?%58 2. 0;@589@*88 102<-6*88 6 >%0-)6; 2. 0;@589@*88 ?;9 3@52=2>ô >65")@;4%+ > *;3- 0;@589@*88ò
•@9<;5 êò ’Ÿ’•’Ž“…— – ‘˜Ž • ’•• “˜™ Š˜˜
ïò – 2?202.3%4 ,23<@4 3; 2.32/A./Aæ @÷ 3;9@>;0(;332; 10289>2</.>2å
?÷ /0;</.>@ 3@ 215@.- .0-<@ -10@>5;3);/62=2 1;0/23@5@å
>÷ /0;</.>@ .0-<@ /.2842/.$" 4;3;; ïð .%/ò 0-?ò 8 /02624 12ó 5;932=2 8/125$92>@38A ?25;; 2<32=2 =2<@ò
îò – 10289>2</.>;33%4 2?202.3%4 ,23<@4 2.32/A./Aæ @÷ 6241$".;0 =5@>32=2 ?-+=@5.;0@ 10;<108A.8Aå
?÷ 6@3*;5A0/68; 1083@<5;:32/.8 <80;6.20@ 10;<108A.8Aå
>÷ 4;?;5$ô 8/125$9-;4@A > <;./624 /@<-ô 3@+2<A';4/A 3@ ?@ó 5@3/; 10;<108A.8Aò
íò •6@:8.; 3@93@);38; ,23<2> 2?0@';38Aæ
@÷ <58.;5$32; 2?0@';38; > 102*;//; 10289>2</.>@å
?÷ 2?/5-:8>@38; 60-=22?202.@ /0;</.> 10;<108A.8A > /,;0; 2?0@';38Aå
>÷ @>@3/802>@38; 9@.0@. 12 2?;/1;);38" 12.0;?32/.;7 126-ó 1@.;5;7 > =2.2>27 102<-6*88 10;<108A.8Aò
ìò ž /2/.@> 2?202.3%+ ,23<2> >+2<A.æ
@÷ 4@.;08@5$3%; 9@1@/%ô /0;</.>@ 10289>2</.>@ô <;3;:3%; /0;</.>@å
îîï
?÷ <;3;:3%; /0;</.>@ô 60;<8.20/6@A 9@<25:;332/.$ô 3;9@>;0ó (;332; 10289>2</.>2ô 4@.;08@5%å
>÷ 4@.;08@5$32ó10289>2</.>;33%; 9@1@/%ô =2.2>@A 102<-6*8Aô <;?8.20/6@A 9@<25:;332/.$ô /0;</.>@ 3@ 0@/);.3%+ /);.@+ 10;<108A.8Aò
ëò ’/32>3%48 126@9@.;5A48 #,,;6.8>32/.8 8/125$92>@38A 2?2ó 02.32=2 6@18.@5@ A>5A"./Aæ
@÷ 2?20@)8>@;42/.$å ?÷ 0;3.@?;5$32/.$ @6.8>2>å
>÷ 0@*823@5$3@A 20=@389@*8A +0@3;38A 10289>2</.>;33%+ 9@ó 1@/2>ò
êò ‘0A427 62#,,8*8;3. 2?20@)8>@;42/.8 0@//)8.%>@;./A 6@6æ @÷ 2.32(;38; –2? ã œñÕ ø<58.;5$32/.8 1;082<@ øœ÷ 6 6258ó
);/.>- 2?202.2> ø–÷÷å
?÷ 2.32(;38; –2? ã •‘ñ•26 ø2?&;4@ 0;@589@*88 102<-6*88 ø•‘÷ 6 /0;<3;7 /-44; 2?202.3%+ /0;</.> 9@ 1;082< ø•26÷ò
éò •6@:8.; 4;.2<% 210;<;5;38A 3204 9@1@/@ 2?202.3%+ /0;</.>æ @÷ ?@5@3/2>%7 4;.2<å ?÷ @3@58.8);/687 4;.2<å
>÷ 4;.2< #6/1;0.3%+ 2*;326ò
èò •6@:8.;ô 12 6@684 #5;4;3.@4 2?202.3%+ /0;</.> 3; -/.@3@>ó 58>@"./A 3204%æ
@÷ 10289>2</.>;33%; 9@1@/%å ?÷ 9@.0@.% 3@ 215@.- .0-<@ -10@>5;3);/62=2 1;0/23@5@å >÷ 0@/+2<% ?-<-'8+ 1;082<2>å
=÷ 3204% -/.@3@>58>@"./A 12 >/;4 >%(;1;0;)8/5;33%4 #5;ó 4;3.@4ò
çò “204@.8> 2?202.3%+ /0;</.> 126@9%>@;.æ
@÷ >0;4Aô .0;?-"';;/A <5A 2?;/1;);38A 10;<108A.8A 3;2?+2ó <84%4 6258);/.>24 2?202.3%+ /0;</.>å
?÷ >0;4Aô > .;);38; 62.202=2 10;<108A.8; 42:;. ,-36*8238ó 02>@.$ ?;9 <212538.;5$327 12.0;?32/.8 > 2?202.3%+ /0;<ó /.>@+å
>÷ 48384@5$3-" /-44- <;3;:3%+ /0;</.>ô 2?;/1;)8>@"'-" +29A7/.>;33-" <;A.;5$32/.$ 10;<108A.8Aò
îîî
ïðò ˜/.2)386@48 ,204802>@38A 2?202.3%+ /0;</.> A>5A"./Aæ @÷ 60;<8.20/6@A 9@<25:;332/.$å
?÷ <;?8.20/6@A 9@<25:;332/.$å >÷ @420.89@*8233%; 2.)8/5;38Aò
•@9<;5 éò ˜“ž›•Ž˜Š˜˜ ‘•›œ‘•˜•Ž˜• ž Œ˜“ “•’ž…› ž•’š›“˜•
ïò |
– *;33%4 ?-4@=@4ô -<2/.2>;0A"'84 10@>2 /2?/.>;332/.8 3@ |
|
|
<25" > 6@18.@5; 6241@388ô 2.32/A./Aæ |
|
|
@÷ |
@6*88å |
|
?÷ |
2?58=@*88å |
|
>÷ |
>;6/;5Aå |
|
=÷ |
21*823%ò |
îò |
•/.@>3%7 6@18.@5 6241@388 /2/.28. 89 ëððð @6*87 32483@ó |
|
|
524 > ïðð 0-?ò “@ 0%36; *;33%+ ?-4@= 2?0@'@"./A îêðð @6*87 |
|
|
6241@388ô .;6-'@A /.2842/.$ 62.20%+ /2/.@>5A;. ëðð 0-?ò 9@ |
|
|
@6*8"ò –@18.@589@*8A 6241@388 0@>3@æ |
|
|
@÷ |
ëðð ððð 0-?òå |
|
?÷ |
ï íðð ððð 0-?òå |
|
>÷ |
î ëðð ððð 0-?òå |
|
=÷ |
îêð ððð 0-?ò |
íò |
6*88ô <@"'8; 10@>2 =252/@ 3@ /2?0@388 @6*823;02> .25$62 |
|
|
108 0;(;388 >2102/2> 2 0;20=@389@*88 8 586>8<@*88 ’ô |
|
|
A>5A"./Aæ |
|
|
@÷ 2?%632>;33%48å |
|
|
?÷ 108>85;=802>@33%48å |
|
|
>÷ =252/-"'848ò |
|
ìò |
’?58=@*88 ?%58 1082?0;.;3% 12 *;3; íðð 0-?òô 0@>327 3248ó |
|
|
3@5$327 /.2842/.8 2?58=@*87ò •026 12=@(;38A ë 5;.ô =2<2>@A |
|
|
6-1233@A /.@>6@ /2/.@>5A;. ëûò ‰;0;9 í =2<@ 2?58=@*88 ?%58 |
|
|
102<@3% 12 *;3; îèð 0-?ò ‘08?%5$ >5@<;5$*@ 2?58=@*87 /2ó |
|
|
/.@>85@æ |
|
|
@÷ |
ìë 0-?òå |
|
?÷ |
îë 0-?òå |
|
>÷ |
ëë 0-?ò |
îîí
ëò |
˜3>;/.20ô 10;/5;<-"'87 *;5$ 89>5;);38A 4@6/84@5$327 108ó |
|
|
?%58 9@ 6202.687 1;082<ô > -/52>8A+ /.@?85$32=2 0@9>8.2=2 |
|
|
0%36@ 10;<12)8.@;. >52:;38A >æ |
|
|
@÷ =2/-<@0/.>;33%; <25=2/02)3%; 2?58=@*88å |
|
|
?÷ 60@.62/02)3%; 620120@.8>3%; 2?58=@*88å |
|
|
>÷ |
@6*88å |
|
=÷ |
10289>2<3%; ,23<2>%; 83/.0-4;3.%å |
|
<÷ > 9@>8/842/.8 2. <2+2<32/.8 ?-4@= 62360;.32=2 #48.;3.@ò |
|
êò |
œ2+2<32/.$ @6*88 210;<;5A;./Aæ |
|
|
@÷ 0@94;024 0@/10;<;5A;427 108?%58å |
|
|
?÷ 0%32)327 *;327 @6*88å |
|
|
>÷ 2.32(;38;4 >;58)83% -/.@>32=2 6@18.@5@ 6241@388ó#48ó |
|
|
|
.;3.@ 6 )8/5- >%1-';33%+ @6*87ò |
éò |
œ2+2<32/.$ 2?58=@*87 ?;9 6-12332=2 <2+2<@ 210;<;5A;./Aæ |
|
|
@÷ 0@938*;7 4;:<- 32483@5$327 /.2842/.$" 8 *;327 102<@:8å |
|
|
?÷ 0@/10;<;5A;427 108?%5$" 6241@388å |
|
|
>÷ 0@94;024 6-1233%+ >%15@.ò |
|
èò |
–2.802>6@ O #.2æ |
|
|
@÷ |
-/.@32>5;38; *;3% 3@ ?-4@=-ô -<2>5;.>20A"';7 83.;0;/@4 |
|
|
102<@>*@å |
|
?÷ -/.@32>5;38; *;3% 3@ ?-4@=-ô -<2>5;.>20A"';7 83.;0;/@4 |
|
|
|
126-1@.;5Aå |
|
>÷ -/.@32>5;38; 0@>32>;/327 *;3%ô 210;<;5A;427 /102/24 |
|
|
|
8 10;<52:;38;4 3@ ?-4@=-ò |
çò |
“@ 6-0/2>-" /.2842/.$ @6*87 3; >58A;.æ |
|
|
@÷ 0@94;0 >%15@)8>@;4%+ <8>8<;3<2>å |
|
|
?÷ ,83@3/2>%; 0;9-5$.@.% <;A.;5$32/.8 6241@388å |
|
|
>÷ /0;<3AA /.@>6@ ?@362>/62=2 102*;3.@ 12 60;<8.@4å |
|
|
=÷ |
2:8<@38A >5@<;5$*@ @6*87å |
|
<÷ >58A;. >/; 1;0;)8/5;332;ò |
ïðò ƒ48//8A @6*87 3; |
2/-';/.>5A;./A 108æ |
@÷ -)0;:<;388 ’ |
8 0@94;';388 @6*87 /0;<8 ;=2 -)0;<8.;5;7å |
?÷ 108>@.89@*88 =2/-<@0/.>;332=2 8 4-38*81@5$32=2 10;<ó 108A.8A 1-.;4 @6*823802>@38A 8 0@94;';38A @6*87 /0;<8 0@?2.3862> 10;<108A.8Aå
îîì
>÷ 1;0;2*;36@ @6.8>2> > /5-)@; ->;58);38A 8+ /.2842/.8å
=÷ ->;58);388 0@94;02> -/.@>32=2 6@18.@5@ @6*823;032=2 2?ó ';/.>@å
<÷ #48//8A 2/-';/.>5A;./A >2 >/;+ 1;0;)8/5;33%+ /5-)@A+ò
•@9<;5 èò Œ˜“ “•’ž’› ‘• “˜•’ž “˜› ž –’””›•‰›•–˜‹ ’•• “˜™ Š˜•‹
ïò œ@7.; 210;<;5;38; 15@3802>@38Aò ‘5@3802>@38; O #.2æ
@÷ 102*;// <2/.8:;38A 3@ 10@6.86; *;5;>%+ 1@0@4;.02> <;Aó
.;5$32/.8 20=@389@*88å ?÷ 210;<;5;38; 12.0;?32/.8 > /2?/.>;3324 2?202.324 6@18.@5;å
>÷ 102*;// 0@90@?2.68 8 1083A.8A *;5;>%+ 1@0@4;.02> > 62ó 58);/.>;3324 8 6@);/.>;3324 >%0@:;388 8 210;<;5;38; 1-.;7 8+ 3@8?25;; #,,;6.8>32=2 <2/.8:;38Aò
îò ™@<@)8ô >%1253A;4%; ,83@3/2>27 /5-:?27 10;<108A.8A > 2?ó 5@/.8 ,83@3/2>2=2 15@3802>@38Aæ
@÷ >;<;38; ;:;<3;>32=2 21;0@.8>32=2 -);.@å
?÷ /2/.@>5;38; 15@32> <>8:;38A <;3;:3%+ /0;</.>å
>÷ @3@589 ,@6.8);/62=2 8/1253;38A /.0@.;=8);/68+ 15@32> 10;<108A.8Aå
=÷ >%A>5;38; 8/.2)3862> ,83@3/802>@38A .;6-';7 <;A.;5$ó 32/.8å
<÷ /2/.@>5;38; />;<;387 2 12/.-15;388 <;3;:3%+ /0;</.>å ;÷ ,204802>@38; 2.);.@ 2 +2<; >%1253;38A 126@9@.;5;7 ,8ó
3@3/2>2=2 15@3@ò
íò ’?&;6.24 ,83@3/2>2=2 15@3802>@38A 3; A>5A;./Aæ @÷ 0@94;0 8 3@10@>5;38A 12.262> <;3;:3%+ /0;</.>å ?÷ 2?&;4 102<@: =2.2>27 102<-6*88å
>÷ 0@94;0 21*8232>ô >%<@>@;4%+ 0-62>2<8.;5A4 10;<108A.87 12 8.2=@4 <;A.;5$32/.8 6241@388 9@ 2.);.3%7 1;082<å
=÷ 0@/+2<% 3@ 215@.- .0-<@ 0@?2)8+ 2/32>32=2 10289>2</.>@å <÷ 12.0;?32/.$ > 4@.;08@5$32ó10289>2</.>;33%+ 9@1@/@+å
;÷ >/; >%(;1;0;)8/5;332; >+2<8. > /,;0- ,83@3/2>2=2 15@ó 3802>@38Aò
îîë
ìò ž%?;08.; >;03%; -.>;0:<;38Aæ
@÷ 102*;// ,83@3/2>2=2 15@3802>@38A A>5A;./A 60@.62>0;ó 4;33%4ô 2/-';/.>5A;./A 3;12/0;</.>;332 1;0;< 3@)@524 >%1253;38A 6@68+ó58?2 0@?2.å
?÷ =5@>3@A 9@<@)@ ,83@3/2>2=2 15@3802>@38A 3@ 10;<108A.88 O @3@589 ?;9-?%.2)32/.8 102<@:å
>÷ ?@92>%4 126@9@.;5;4ô 3@ 2/32>; 62.202=2 2/-';/.>5A;./A 15@3802>@38; >/;+ ,83@3/2>%+ @/1;6.2> <;A.;5$32/.8 10;<ó 108A.8Aô A>5A;./A 15@32>%7 2?&;4 10289>2</.>@å
=÷ ,83@3/2>2; 15@3802>@38; 129>25A;. >2152.8.$ >%0@?2.@3ó 3%; /.0@.;=8);/68; *;58 > 6258);/.>;33-" 8 6@);/.>;33-" ,204- 62360;.3%+ ,83@3/2>%+ 126@9@.;5;7ò
ëò Œ83@3/2>%7 15@3 O #.2æ
@÷ 3204@.8>3%7 <26-4;3.ô 0;=5@4;3.80-"'87 /2=5@/2>@33-" <;A.;5$32/.$ ,83@3/2>%+ /5-:? >/;+ 10;<108A.87 /.0@3% > -/52>8A+ <80;6.8>32ó15@32>27 #62324868å
?÷ 15@3 ,83@3/802>@38A 9@.0@. 10;<108A.8Aå
>÷ 62415;6/3%7 <26-4;3.ô 210;<;5A"'87 *;5;>%; 126@9@.;58 <;A.;5$32/.8 10;<108A.8Aô 0@94;0 0;/-0/2>ô 3;2?+2<84%+ <5A 8+ <2/.8:;38Aô 8 8/.2)3868 ,83@3/802>@38A .0;?-ó ;4%+ 9@.0@.ò
êò •-.$ 4;.2<@ ?@5@3/2>%+ 0@/);.2> 9@65")@;./A >æ
@÷ >%A>5;388 894;3;387 > 2?&;4; 102<@:ô />A9@33%+ / >0;ó 4;3;4 12.0;?5;38A 102<-6*88å
?÷ 0@/102/.0@3;388 >%>2<2>ô /<;5@33%+ 3@ 2/32>; ,@6.8);/ó 62=2 ?-+=@5.;0/62=2 ?@5@3/@ 9@ 10;<%<-'87 1;082<ô 3@ 15@ó 380-;4%7 1;082<å
>÷ 102=329802>@388 12/.-15;38A /0;</.> 8 2/-';/.>5;38A 9@.0@. 12 2/32>3%4 /.@.$A4 ?@5@3/@ 3@ 210;<;5;33-" <@.- > ?-<-';4å
=÷ 0@/);.; 12.0;?32/.8 +29A7/.>-"';=2 /-?&;6.@ > ,83@3/2ó >%+ 0;/-0/@+ 8 8+ 8/.2)386@+ 3@ 2/32>; -/.@32>5;33%+ 3204 8 3204@.8>2>ò
éò ’.);. 2 <2+2<@+ 8 0@/+2<@+ >65")@;. > /;?A /5;<-"'8; /.@.$8æ @÷ >%0-)6@ 2. 0;@589@*88 102<-6*88å
?÷ /-44@ <;3;:3%+ /0;</.>ô 1;0;)8/5;33%+ 12/.@>'86@4 8 12<0A<)86@4 > /);. 215@.% 102<-6*88ô 0@?2.ô -/5-=å
îîê
>÷ 60@.62/02)3%; ,83@3/2>%; >52:;38Aå
=÷ <2+2<% 2. -)@/.8A > 6@18.@5; <0-=8+ 20=@389@*87å <÷ <2?@>2)3%7 6@18.@5å
;÷ #48//8A *;33%+ ?-4@=å
:÷ <2+2<% 2. 1;0;2*;368 *;33%+ ?-4@=å 9÷ /0;</.>@ô -15@);33%; 12 3@52=- 3@ 108?%5$ò
èò ‘02=329 ?@5@3/@ 20=@389@*88 10;</.@>5A;. /2?27æ
@÷ ,83@3/2>%7 15@3ô 210;<;5A"'87 >;58)83- 125-)@;427 108?%58 3@ 210;<;5;33-" <@.- > ?-<-';4å
?÷ ,83@3/2>%7 <26-4;3.ô 2.0@:@"'87 125-);38; 8 0@/+2<2ó >@38; <;3;:3%+ /0;</.> 10;<108A.8A > 0@90;9; 0@958)3%+ >8<2> <;A.;5$32/.8å
>÷ 102=3293%7 <26-4;3.ô > 62.2024 2.0@:@"./A 8/.2)3868 ,204802>@38A 6@18.@5@ 8 /0;</.>@ ;=2 0@94;';38A 6@6 83<86@.20 ,83@3/2>2=2 /2/.2A38A 10;<108A.8A 3@ 210;<;ó 5;33-" <@.- > ?-<-';4ò
çò ˜4;"./A /5;<-"'8; <@33%; 2 15@380-;4%+ <2+2<@+ 8 0@/+2<@+ 6241@388æ
ž%0-)6@ 2. 0;@589@*88 102<-6*88 O íîð ððð 0-?ò •;?;/.2842/.$ 0;@5892>@3327 102<-6*88 O ïìð ððð 0-?ò ‘08?%5$ 2. 0;@589@*88 ’• O îð ððð 0-?ò
‘08?%5$ <2 3@52=22?52:;38A O îðð ððð 0-?ò “@52= 3@ 108?%5$ O ìè ððð 0-?ò
ž%15@);33%; <8>8<;3<% 9@ 2.);.3%7 =2< O îë ððð 0-?ò •0;</.>@ô 125-);33%; > 120A<6; *;5;>2=2 ,83@3/802>@38A O îë ððð 0-?ò
•0;</.>@ 2. #48//88 2?58=@*87 O ïð ððð 0-?ò
‰8/.@A 108?%5$ 6241@388 9@ 2.);.3%7 =2< /2/.@>85@æ @÷ îèî ððð 0-?òå ?÷ îðð ððð 0-?òå >÷ ïêé ððð 0-?òå =÷ ïëî ððð 0-?òå <÷ íêî ððð 0-?ò
ïðò ’.4;.$.; /.@.$8ô 62.20%; >65")@"./A > 0@9<;5 Y˜3>;/.8*8ó 233@A <;A.;5$32/.$X ’.);.@ 2 <>8:;388 <;3;:3%+ /0;</.>æ
@÷ 6@18.@5$3%; >52:;38A 3;10289>2</.>;332=2 3@93@);38Aå ?÷ >%1-/6 >;6/;5;7å
îîé
>÷ 3@52= 3@ 102)8; <2+2<%å
=÷ 60@.62/02)3%; ,83@3/2>%; >52:;38Aå <÷ >%15@.@ <8>8<;3<2>å
;÷ #48//8A 2?58=@*87å
:÷ 9@.0@.% 3@ 102>;<;38A “˜’–•ò
•@9<;5 çò ’Š›“– Œ˜“ “•’ž’•’ •’•Ž’•“˜• ‘•›œ‘•˜•Ž˜•
ïò Œ83@3/2>2; /2/.2A38; 10;<108A.8A +@0@6.;089-;./Aæ
@÷ /2>26-132/.$" 126@9@.;5;7ô 2.0@:@"'8+ 102*;// ,2048ó 02>@38A 8 8/125$92>@38A ;=2 ,83@3/2>%+ /0;</.>å
?÷ 12.0;?32/.$" > 60;<8.; > /5-)@A+ 3;/22.>;./.>8A <;3;:3%+ 12/.-15;387 8 2?A9@.;5$/.> 12 0@94;0@4 8 /026@4å
>÷ /2>26-132/.$" 126@9@.;5;7ô 2.0@:@"'8+ 2?&;4 102<@:ô <25" 0%36@ 8 <0-=8; 126@9@.;58ô 2.0@:@"'8; 6236-0;3.2ó /12/2?32/.$ 10;<108A.8Aò
îò Š;5A48 ,83@3/2>2=2 @3@589@ A>5A"./Aæ
@÷ ,204802>@38; 83,204@*823327 ?@9% 2 <>8:;388 <;3;:3%+ 12.262>å
?÷ 0@/);. >0;4;332 />2?2<3%+ /0;</.> 10;<108A.8Aå >÷ 15@3802>@38; 9@.0@. 12 *;3.0@4 2.>;./.>;332/.8å
=÷ 2*;36@ 6258);/.>;33%+ 8 6@);/.>;33%+ 894;3;387 ,83@3ó /2>2=2 /2/.2A38Aò
íò •6@:8.; 6@.;=208" 58*ô 62.20%; 3; A>5A"./A 125$92>@.;5A48 2.);.2> 2 ,83@3/2>24 /2/.2A388 10;<108A.8Aæ
@÷ @6*823;0%å ?÷ 60;<8.20%å >÷ 12/.@>'868å =÷ 126-1@.;58å
<÷ >/; 1;0;)8/5;33%;å ;÷ 386.2 89 3@9>@33%+ò
ìò ”;.2< ,83@3/2>2=2 @3@589@ô 2/32>@33%7 3@ 9@4;3; 2.<;5$3%+ 2.);.3%+ 126@9@.;5;7 3@ ?@98/3%;ô 3@9%>@;./Aæ
@÷ 4;.2< 12/5;<2>@.;5$3%+ =0-11802>26å ?÷ 4;.2< /0@>38.;5$3%+ +@0@6.;08/.86å
îîè
>÷ 4;.2< *;13%+ 12</.@32>26å =÷ 4;.2< ,83@3/2>%+ 62#,,8*8;3.2>ò
лт ‘2/.@32>5;38;4 ‘0@>8.;5$/.>@ •Œ Y’ 3;62.20%+ 4;0@+ 12 0;@589@*88 9@6232<@.;5$/.>@ 2 3;/2/.2A.;5$32/.8 ш?@3602.у /.>;ч 10;<108A.87X 2. ортрлтзм D мзи -/.@32>5;3% /5;<-"'8; 608.;088 <5A 210;<;5;38A 3;-<2>5;.>208.;5$327 /.0-6.-0% ?@5@3/@ 3;15@.;:;/12/2?3%+ 10;<108A.87ж
@÷ 389687 2?&;4 102<@:å ?÷ >%/2687 62#,,8*8;3. 2?;/1;);332/.8 /2?/.>;33%48 2?2ó
02.3%48 /0;</.>@48å >÷ 62#,,8*8;3. 586>8<32/.8å
=÷ 389687 62#,,8*8;3. >2//.@32>5;38A ø-.0@.%÷ 15@.;:;/12ó /2?32/.8ò
êò ž;58)83@ /2?/.>;33%+ /0;</.> > ,83@3/2>27 2.);.32/.8æ @÷ 2.0@:@;./A 8.2=2>27 /.02627 ?-+=@5.;0/62=2 ?@5@3/@å ?÷ 2.0@:@;./A 8.2=2>27 /.02627 0@9<;5@ ×× ’œœ•å
>÷ 210;<;5A;./A 6@6 0@938*@ 4;:<- >@52>27 8 )8/.27 108?%5$" 10;<108A.8A 3@ 2/32>@388 <@33%+ ’œ•å
=÷ 2.0@:@;./A 8.2=2>27 /.02627 0@9<;5@ × ?-+=@5.;0/62=2 ?@ó 5@3/@å
<÷ 2.0@:@;./A 8.2=2>27 /.02627 0@9<;5@ ××× ?-+=@5.;0/62=2 ?@5@3/@ò
éò ’?'@A >;58)83@ 2/32>3%+ 8/.2)3862> ,204802>@38A 9@1@/2> 8 9@.0@. 210;<;5A;./A 12 ,204-5;æ
@÷ ›2 ã ›/ õ ”ô =<; ” O >;58)83@ 60@.62/02)3%+ 9@742>å ›/ O 2?&;4 /2?/.>;33%+ 2?202.3%+ /0;</.>å
?÷ ›2 ã – P žô =<; – O 0;@5$3%7 /2?/.>;33%7 6@18.@5å ž O >;58)83@ >3;2?202.3%+ @6.8>2>å
>÷ ›2 ã ›/ P ™ô =<; ™ O 9@1@/% 8 9@.0@.%å ›/ O 2?&;4 /2?/.>;3ó 3%+ 2?202.3%+ /0;</.>ò
èò –@684 /22.32(;38;4 /2?/.>;33%+ 2?202.3%+ /0;</.> ø›/÷ô >;58)83% 9@1@/2> 8 9@.0@. ø™÷ 8 2?&;4@ 60@.62/02)3%+ 9@84ó /.>2>@387 ø”÷ +@0@6.;089-;./A 60898/32; ,83@3/2>2; /2/.2ó A38; 10;<108A.8Aá
@÷ ™ ã ›/ õ ”å ?÷ ™ â ›/ õ ”å >÷ ™ ä ›/ õ ”ò
îîç
çò –2#,,8*8;3. .;6-';7 586>8<32/.8 ø–.ò5÷ 0@//)8.%>@;./A 6@6æ @÷ 2.32(;38; 2?202.3%+ @6.8>2> ø9@ >%);.24 0@/+2<2> ?-<-'8+ 1;082<2>÷ ø 2÷ 6 /-44; 60;<8.20/627 9@<25:;332/.8 ø“2÷
8 60@.62/02)3%+ 2?A9@.;5$/.> ø”÷æ
–.ò5 ã 2 æ ø“2 õ ”÷å ?÷ 2.32(;38; 3@8?25;; 586>8<3%+ @6.8>2> øž÷ 6 /-44; 60;<8ó
.20/627 9@<25:;332/.8 ø“2÷ 8 60@.62/02)3%+ 2?A9@.;5$/.> ø”÷æ
–.ò5 ã ž æ ø“2 õ ”÷å >÷ 2.32(;38; /2?/.>;33%+ 2?202.3%+ /0;</.> ø›/÷ 6 2?202.3%4
@6.8>@4 ø9@ >%);.24 0@/+2<2> ?-<-'8+ 1;082<2>÷ ø 2÷æ
–.ò5 ã ›/ æ 2ò
ïðò •;3.@?;5$32/.$ 2?202.3%+ @6.8>2> 210;<;5A;./A 6@6 2.32(;38;æ @÷ >%0-)68 10;<108A.8A 6 /0;<3;7 >;58)83; @6.8>2>å
?÷ >;58)83% >%0-)68 6 /0;<3;7 >;58)83; 2?202.3%+ @6.8>2>å >÷ 108?%58 <2 -15@.% 3@52=2> 6 /0;<3;7 >;58)83; 2?202.3%+
@6.8>2>å =÷ )8/.27 108?%58 6 >;58)83; /2?/.>;332=2 6@18.@5@å
<÷ )8/.27 108?%58 6 /0;<3;7 >;58)83; 2?202.3%+ @6.8>2>ò
•@9<;5 ïðò ’•’Ÿ›““’•Ž˜ ’•• “˜™ Š˜˜ Œ˜“ “•’ž ‘•›œ‘•˜•Ž˜— • ™•˜‰“…‹ ’•• “˜™ Š˜’““’ó‘• ž’ž…‹ Œ’•”
ïò – 6244;0);/684 20=@389@*8A4 2.32/A./Aæ
@÷ =2/-<@0/.>;33%; 8 4-38*81@5$3%; -38.@03%; 10;<108A.8Aå ?÷ 10289>2</.>;33%; 6221;0@.8>%å >÷ 12.0;?8.;5$/68; 6221;0@.8>%å
=÷ +29A7/.>;33%; .2>@08';/.>@ 8 2?';/.>@ò
îò 6*823;032; 2?';/.>2 10;</.@>5A;. /2?27æ @÷ 10289>2</.>;332; 2?&;<83;38;å
?÷ 2?&;<83;38; 6@18.@52> 3;/625$68+ ,898);/68+ 858 "08ó <8);/68+ 58*å
>÷ 2?&;<83;38; 6@18.@52>ô 20=@3892>@332; 8 9@0;=8/.0802ó >@332; > /22.>;./.>88 / •– •Œ 8 ™@62324 Y’? @6*823;03%+ 2?';/.>@+Xò
íò •@94;0 -/.@>32=2 6@18.@5@ .2>@08';/.> <25:;3 ?%.$æ @÷ 3; 4;3;; ïðð ”•’Žå
îíð