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Iineianeee Eiaeaia?ii-Oece/aneee Einoeooo (Oaoie/aneee Oieaa?neoao)

Aecian ieai i?iiuoeaiiiai i?aaei?eyoey

auiieiee Iaia?ieia N.N.

Aeaiaeeaa I.

i?iaa?ee Y?eaaineee TH.A.

Iineaa 1996

Iaeaaeaiea:

Aaaaeaiea

?acthia

Nouanoai i?iaeoa

Iienaiea oiaa?a

Aiciiaeiua iieoiaoaee oiaa?a

Ioee/ea oiaa?a io aiaeiae/iiai o eiieo?aioia

Ieai ia?eaoeiaa

Aiaeec ?uiea

4.3 Aiaeec naaiaioa oe?i, caieiathueony ?aiiioii e oao ianeoaeeaaieai

4.4 Naaiaiou ?uiea

4.5 Aoiaeaeaiea oe?iu ia ?uiie

4.6 Eiieo?aioeey ia ?uiea nauoa

Oeaee e no?aoaaey ia?eaoeiaa

Oeaiiia?aciaaiea

I?iaaaeaiea ?aeeaiiie eaiiaiee

Noaia ?ani?ino?aiaiey oiaa?a

4.10.1 Iaoiaeu noeioee?iaaiey nauoa

?enee i?iaeoa

Ia?a/aiue ?eneia

Ioeaiea ?eneia

Oeiainiaue ieai

?an/ao naaanoieiinoe i?iecaiaenoaa aaeaieoeu i?iaeoeoeee

I?iaiic iauaiia i?iecaiaenoaa e ?aaeecaoeee i?iaeoeoeee

N/ao i?eaueae/oauoeia ia 1996 aiae

Aaeain aeioiaeia/?anoiaeia ii /enoie i?eauee

?an/ao eiyooeoeeaioia oeiainiaie ioeaiee

?an/ao n?iea ieoiaaiinoe

8. Eeoa?aoo?a

1. Aaaaeaiea

Aecian-ieai yaeyaony iaeiei ec ia?auo iaiauathueo aeieoiaioia
iainiiaaiey eiaanoeoeee e niaea?aeeo oe?oiiaiiua aeaiiua i ieaie?oaiie
iiiaieeaoo?a e iauaiao auionea i?iaeoeoeee, oa?aeoa?enoeee ?uieia nauoa
e nu?ueaaie aacu, iio?aaiinoue i?iecaiaenoaa a caiaeueiuo,
yia?aaoe/aneeo e o?oaeiauo ?ano?nao, a oaeaea niaea?aeeo ?yae
iieacaoaeae, aeathueo i?aaenoaaeaiea i eiiia?/aneie, athaeaeaoiie e
yeiiiie/aneie yooaeoeaiinoe ?anniao?eaaa-iiai i?iaeoa e a ia?aoth
i/a?aaeue i?aaenoaaeythueo eioa?an aeey o/anoieeia-eiaanoi?ia i?iaeoa.
?an/aou iieacaoaeae aaeaioe?iaaiu e o?aaiaaieyi e oneiaeyi nia?aiaiiiai
ioa/anoaaiiiai e ca?oaaaeiiai eiaanoe?iaaiey.

Aecian-ieai yaeyaony iauaeoii eioaeaeooaeueiie nianoaaiiinoe, i?aaeiaoii
eiiia?/aneie oaeiu e iiaeeaaeeo niioaaonoaothuae caueoa.

Eioi?iaoeey:

AICO AaoiAeene (ca?aaeno?e?iaaia a Oi?aiai-I?iiuoeaiiie iaeaoa ?O, iiia?
eeoeaicee

16478561 )

Aae?an: 115522 Iineaa oe. Iiaineiaiaeneay, 34

O/?aaeeoaee: III O?aeae-Aaoi (aae?an 115522 Iineaa oe. Oaaieianeay 15)

EA I?iino?ieaaie (aae?an Iineaa oe. Oaa?neay 11 )

?an/aoiue n/ao ?001507147 a 14 ioaeaeaiee EA I?iino?ieaaiea

Aee?aeoi? Eaaaiia A A oae (095)-124-54-76

TH?eno Ianeaiia A A oae (095) – 124-54-77

Aeaaiue aooaaeoa? Ia?ei N A oae (095)- 124 -56 -80

AICO Aeene iaeaaeaao

neeaaeneea ieiuaaee 250 ea. i e i?iecaiaenoaaiiua ieiuaaee 1200 ea. i
(ii aae?ano Iineaa oe. Aaeaiioi?iay ei?ion 2)

oe?iaiiue iaaacei “AaoiAeenee” ii aae?ano Iineaa oe. *a?ii?yaeiay 34

2. ?acthia

AICO Aeene ieaie?oao i?iecaiaenoai iiaiai aeaea i?iaeoeoeee:
aaoiiiaeeueiuo eeouo aeeneia e auoiae n iei ia ?uiie a Iineau. Eeoua
aeenee ioee/athony io iau/iuo aeeneia i?i/iinoueth, e cia/eoaeueii
aieaa i?eyoiui aeecaeiii. Eieana n oaeeie aeeneaie aieaa i?i/iua e
i?eaeaeaoaeueiua. Oe?ia ieaie?oao caiyoue 2 % ?uiea ca 1 aiae 8 % ai 2
aiae 14 % a 3 aiae Iniiaiuie eiieo?aioaie yaeythony ioa/anoaaiiua AAC e
ca?oaaaeiua Rover e Chrysler Ii n?aaiaieth n ieie i?iaeoeoeey iaoae
oe?iu iaeaaeaao ?yaeii i?aeiouanoa – oieeaeueiue nieaa n aeiaaaeaieai
oeoaia e iaoaeeiieanoeea ( iaoaio ? 190985 ) e yaeyaony aiieia
eiieo?aioiiniiniaiie ( iiae?iaiue ?an/ao eiieo?aioiniiniaiinoe a
?acaeaea 4 )

Ieai i?iaeaeaeaiey oiaa?a ia ?uiie. I?eiaiyaony iiaeoiae e
oeaiiia?aciaaieth oeaia oaeay aea eae o eiieo?aioia, a ea/anoaa
i?eaioe?a neoaeeo oe?ia AAC. Oii? aeaeaaony ia i?iaaaeaiea eioaineaiie
?aeeaiiie eiiiaiee e ea/anoaaiiii iineai?iaeaaeiii ianeoaeeaaiee. A
?aeeaia ?anniao?eaathony iaee/ea oieeaeueiuo naienoa oiaa?a
oanoe?iaaiea aai iacaaeneiuie eaai?aoi?eyie e iieo/aiey na?oeoeeaoa
niioaaonoaey ?987120. ?aeeaiiay eiiiaiey aeieaeia i?iaiaeeoueny iiae
eicoiaii “Ioee/iua aeenee – ioee/iue aaoiiiaeeue “.

Eaiaeu nauoa. Ieaie?oaony i?iaeaaea oiaa?a /a?ac oe?iaiiue iaaacei
“AaoiAeenee” e /a?ac oi?aiauo iin?aaeieeia ni neeaeeaie 10 %. Iioiaua
i?iaeaaee ni neeaaea ( ia?oeyie io 50 aeeneia ) ni neeaeeie 5 %.

Noeioee?iaaiea nauoa. Iaoa oe?ia aoaeao i?aaeinoaaeyoue ?ann?i/eo i?e
iieoiea io 10 aeeneia n?ieii aei 1 ianyoea ( iiae?iaiaa a ?acaeaea 4 ).

Ioeaiea ?enea i?iaeoa. A ?acaeaea 6 i?iaaaeaia yenia?oiay ioeaiea
aiciiaeiuo ?eneia. Aeey ?eneia aaee eioi?uo Wi * Vi ( aaea Wi – aan
?enea Vi – n?aaeiyy aa?iyoiinoue aicieeiiaaiey ) > 10 ?ac?aaioaiu ia?u
i?ioeaiaeaenoaey .

Eiyooeoeeaiou oeiainiaie ioeaiee i?iaeoa. ?aioaaaeueiinoue i?iaeoeoeee =
I?eaueue ?aaeecaoeee / Iieiay naaanoieiinoue = 719.28 / 2663.3 = 0.27 .

?aioaaaeueiinoue ecaeaeey = I?eaueue ?aaeecaoeee / Naaanoieiinoue
ia?a?aaioee = 719.28 / 1028 = 0.7

?aioaaaeueiinoue i?iaeaae = Aaeainiaay i?eaueue / Au?o/ea = 719.28 /
3377.2 =0.21

Ii?ia i?eauee = *enoay i?eaueue / Eiaanoeoeee = 467.53 / 2663 = 0.18

Naaanoieiinoue i?iaeoeoeee ninoaaeea 369.9 oun ?oaeae, aacoauoi/iinoue
i?iecaiaenoaa aeinoeaaaony i?e auionea 5700 aaeeieoe i?iaeoeoeee .

Iaiaoiaeeii eiaanoeoeee 2 663 iei. ?oa. Aica?ao n?aaenoa n o/aoii
aeeneiioe?iaaiey ( aaieianeee i?ioeaio 10 % ) ca 2 aiaea 7 ianyoeaa .

3. Nouanoai i?iaeoa

3.1 Iienaiea oiaa?a

Aaoiiiaeeueiua eieana n eeouie aeeneaie yaeythony iaiouaieaiie e aaaeiie
/anoueth aaoiiiaeey. I?aaeeueiue auai? aeeneia aeeyao ia aaciianiinoue
aeaeaeaiey. Eeoua aeenee ioee/athony io iau/iuo caianii i?i/iinoe.

Oaoie/aneea oa?aeoa?enoeee

Aaoiiiaeeueiua aeenee iaoae oe?iu niioaaonoaotho noaiaea?oo ia iiaeiaiua
ecaeaeey ?19860-79 Ainnoaiaea?oa ?O.

?acia?u : aeeaiao? -35ni oe?eia 20ni

Niaoeeaeueiue nieaa: EX1275 ?ac?aaioea oe?iu ( iaoaio ? 980456 ) n
aeiaaaeaieai oeoaia e iaoaeeiieanoeea.

N?ie neoaeau :?ann/eoaiu ia i?iaaa 300000 ei

3.2 Aiciiaeiua iieoiaoaee oiaa?a

Aaoiiiaeeueiua eeoua aeenee iaoae oe?iu ( Iiaeaeue ? 1 )
i?aaeiacia/aiu aeey aaoiiiaeeae ioa/anoaaiiiai i?iecaiaenoaa AAC 2101 –
AAC 2107, AAC 2108, AAC 2109 e aaoiiiaeeae eiii?oiiai i?iecaiaenoaa
n?aaeiaai eeanna oeia FIAT, OPEL, VolksWagen e ae?oaeo (Iiae?iaiue
ia?a/aiue ia?ie aaoiiiaeeae iiaeii i?iniio?aoue a iaoai iaaaceia
“AaoiAeenee”, oaeaea ii i?eeaaaaony a aeieoiaioaoeee e i?iaeoeoo )
Nouanoaotho neaaeothuea iioaioeeaeueiua iieoiaoaee iaoae i?iaeoeoeee :

Aeaaeaeueoeu auoa ia?a/eneaiiuo ia?ie aaoiiiaeeae.

Oe?iu caieiathueany oaoie/aneei ianeoaeeaaieai aaoiiiaeeae.

( Iiae?iaiue aiaeec ?uieia a ?acaeaea 4 )

3 3 Ioee/ea oiaa?a io aiaeiae/iuo oiaa?ia eiieo?aioia

Ia ?inneeneii ?uiea nouanoaoao ianeieueei oe?i i?iecaiaeeoaeae
aiaeiae/iie i?iaeoeoeee: ioa/anoaaiiue AAC e ianeieueei ca?oaaaeiuo. Ec
ca?oaaaeiuo eiieo?aioia a iaoae no?aia iieo/eee iaeaieueoaa
?ani?ino?aiaiea aeaa oe?iu : Rover e Chrysler. Eo i?iaeoeoeey oe?iei
ecaanoia i?eciaia e aunieiai ea/anoaa. Ii i/aiue aunieay oeaia ( ieiei
600 oun ?oa. ) i?aiyonoaoao oe?ieiio ?ani?ino?aiaieth oiaa?a. Aeenee
iaoae oe?iu i?aeoe/anee ia onooiatho ii ea/anoao yoei aiaeiaai, i?e yoii
eiatho aieaa ieceoth oeaio (ieiei 450 oun ?oa ). Ii n?aaiaieth n
i?iaeoeoeeae ioa/anoaaiiiai AACa iao i?iaeoeo i?e i?eaeeceoaeueii ?aaiuo
oeaiao eiaao aieueoee n?ie neoaeau, /oi iiaeoaa?aeaeaii oanoiauie
eniuoaieyie iaoae oe?iu e ianeieueeeie iacaaeneiuie oanoiauie
eaai?aoi?eyie ( Eiaaony na?oeoeeao niioaaonoaey ? 524 ). Eniieueciaaiea
oieeaeueiiai nieaaa ec iaoaeeiieanoeea EX 1275 ( iaoaio ?980456 )
iicaieyao iaoae i?iaeoeoeee eiaoue eo/oea iieacaoaee i?i/iinoe e
eciininoieeinoe .

Iiae?iaiue aiaeec eiieo?aioia i?eaaaeai a ?acaeaea 4.

4. Ieai Ia?eaoeiaa

4. 1 Aiaeec ?uiea

I?iaiaeeeny ii?in aeaaeaeueoeaa 10 oe e?oiiaeoeo iaaaceiia oi?aothueo
caianiuie /anoyie e aaoiiiaeeyi ( Aae?ana e iacaaiey iaaaceiia a
i?eeiaeaiee A ). Aieaoa niaea?aeaea aii?inu i eiee/anoaa iieoiaoaeae
aeaiiiai aeaea i?iaeoeoa, i oaiiao ?inoa eiee/anoaa iieoiaoaeae n
i?ioeiai 1995 aiaea e i i?aaeii/oaieyo. Yoe 10 iaaaceiia ioaaouaatho
90% ?uiea nauoa aaoiiiaeeueiuo aeeneia a a Iineaa, inoaeueiua 10%
i?eoiaeyony ia oi?aiaeth ia ?uieao e i?iaeaaeo n ?oe. Ia iniiaaiee aieao
ninoaaeaia oaaeeoea 2

Oaaeeoea 2

N?aaeiaa /enei iieoiaoaeae ai anao 10 iaaaceiao ( ca 1995 aiae ) 240
000 /aeiaae

N?aaeiea oaiiu ?inoa /enea iieoiaoaeae (n eiioea 1994 ii ia/aei 1996
aiaea ) 21%

Iauai i?iaeaae a ?oa. ( on?aaeiai ii 10 iaaaceiai ) ca 1995 aiae 144
ie?ae. ?oa.

N?aaeiea oaiiu ?inoa iauaia i?iaeaae ( n eiioea 1994 ii ia/aei 1996
aiaea ) 24%

Ia iniiaaiee aieao iino?iaia aeeaa?aiia ?ani?aaeaeaiey iieoiaoaeae

Eie-ai iieoiaoaeae a a Iineaa ii oe?iai ca 1995 aiae

4 3 Aiaeec naaiaioa ?uiea oe?i caieiathueony ?aiiioii e oaoie/aneei
ianeoaeeaaieai aaoiiiaeeae

Iaoiae aiaeeca iienai a [2] e aue iniiaai ia ?ani?ino?aiaiee aieao
n?aaee i?iaeoiuo aaaionoa e i?aaiecaoeee a iaeanoe eiaanoe?iaaiey. A
?acoeueoaoa ia?aaioee aeaiiuo auee iieo/aiu neaaeothuea ?acoeueoaou ii
naaiaioo ?uiea a a Iineaa:

Oaaeeoea 3

Eie-ai oe?i a aeaiiii naaiaioa 52(*)

Iauai i?iaeaae aeeneia ( a ?oa. ) ca 1995 a 1 250 iei.

Oaiiu ?inoa iauaia i?iaeaae aeeneia n eiioea 1994 ii ia/aei 1996 11%

(*) 52 naiuo e?oiiuo oe?iu aeaeyo 98% aeaiiiai naaiaioa ?uiea

Iniaaiiinoueth aeaiiiai naaiaioa ?uiea yaeyaony

Iieoiaoaeae ia iiiai ii iie e?oiiua

Aeey caeoiie eniieuecothony niaoeeaeenou

Iieoiaoaee o?aaotho eueaio

4 4 Naaiaiou ?uiea

Iaoa oe?ia ieaie?oao aeaenoaiaaoue ia neaaeothueo naaiaioao ?uiea

?uiie /anoiuo eeoe – aeaaeaeueoeaa aaoiiiaeeae

?uiie oe?i caieiathueony ?aiiioii e oaoie/aneei ianeoaeeaaieai
aaoiiiaeeae

Iauee iauai ?uiea ia eioi?ue auoiaeeo oe?ia ninoaaeyao 144 ie?ae. ?oa. +
1.250 ie?ae. ?oa. = 145.250 ie?ae. ?oa. ni n?aaeieie oaiiaie ?inoa (
11% + 21% )/2=16.5% a aiae ( oeeo?u ec oaaeeoe 2, 3 ) ?uiie yaeyaony
ia?niaeoeaiui e auno?i?anoouei. Ii enneaaeiaaieai eiinaeoeiaiaie oe?iu
Aa?aio iiaeiaiua oaiiu ?inoa nio?aiyony ia aeeaeaeoea 2 – 3 aiaea

4 5 Aoiaeaeaiea oe?iu ia ?uiie

Ia naaiaeiyoiee aeaiue iio?aaiinoe iieoiaoaeae ia ?uiea aeaaeaeueoeaa
aaoiiiaeeae oaeiaeaoai?ythony a iniiaiii ca n/ao ioa/anoaaiiie oe?iu AAC
eae aeaeii ec aeeaa?aiiu 1 iia caieiaao 46% ?uiea. Iaoa oe?ia
i?aaeiieaaaao auoiaeeoue ia ?uiie n oeaiie i?iaeoeoa i?eaeeceoaeueii
?aaiie oeaia yoiai i?iecaiaeeoaey ( ieiei 450 oun ?oaeae ), ii
cia/eoaeueii aieueoei n?ieii neoaeau ( 300 000 ei i?iaaaa o ian e 200
000 ei o AACa ). Yoi eae iu n/eoaai iicaieeo iai ianeieueei iioanieoue
yoo oe?io. Iaeiaei iiaoo nouanoaiaaoue neaaeothuea i?iaeaiu anooieaiey
ia ?uiie

Aa?uea? iiuiinoe i?aaei?eyoey

Oe?ieay ecaanoiinoue ia?ee AAC e ioiineoaeueii iaeay ecaanoiinoue iaoae
ia?ee ia ?uiea aaoiiiaeeueiuo aeeneia

Iooe ?aoaiey yoeo i?iaeai a aa?anneaiie ia?eaoeiaiaie no?aoaaee e
oaeoeee.

4 6 Eiieo?aioeey ia ?uiea nauoa

Ia ?uiea aaoiiiaeeae iniiaiuie eiieo?aioaie iaoae oe?iu yaeythony
ioa/anoaaiiue AAC e ca?oaaaeiua Rover e Chrysler. A oaaeeoea 4
i?eaaaeaia n?aaieoaeueiay oa?aeoa?enoeea ii oaeoi?ai
eiieo?aioiniiniaiinoe. Eaaeaeue oaeoi? a oaaeeoea iieo/aao ioeaieo io 0
( iaeaieaa neaaua iiceoeee) aei 5 ( aeiieie?othuea iiceoeee ) Aeey
i?iaaaeaiey yenia?oiie ioeaiee auea noi?ie?iaaia a?oiia ec iaeaieaa
eaaeeoeoee?iaaiiuo ?aaioieeia oe?iu

Oaaeeoea 4

Oaeoi?u eiieo?aioiniiniaiinoe Oe?ia AICO Aeene Aeaaiua eiieo?aiou

Rover Chrysler AAC

1 Oiaa?

1 1 Ea/anoai 3 5 5 2

1 2 OYI 4 4 4 3

1 3 I?anoeae oi?aiaie ia?ee 1 5 5 4

1 4 O?iaaiue iineai?iaeaaeiiai ianeoaeeaaiey 5 3 2 2

1 5 Caueuaiiinoue iaoaioaie 3 3 3 2

2 Oeaia

2 1 I?iaeaaeiay 4 1 1 4

2 2 I?ioeaio neeaeee n oeaiu 3 1 0 3

3 I?iaeaeaeaiea oiaa?ia ia ?uieao

3 1 ?aeeaia 4 5 4 3

3 2 I?iiaaaiaea 2 4 4 4

Iauaa eiee/anoai aaeeia =SIGN(ABOVE) 29 =SIGN(ABOVE) 31
=SIGN(ABOVE) 28 =SIGN(ABOVE) 27

Oaeei ia?acii ii iiaieth yenia?oia eiieo?aioiniiniaiinoue iaoae
i?iaeoeoeee ia o?iaia eiieo?aioiniiniaiinoe ca?oaaaeiuo oe?i e auoa
ioa/anoaaiiuo ia ( 1-27/29)*100=7% Eiieo?aioiniiniaiinoue iaoae
i?iaeoeoeee a iniiaiii ca n/ao aunieeo OYI ( a /anoiinoe aieueoie n?ie
neoaeau ) e aunieiai o?iaiy iineai?iaeaaeiiai ianeoaeeaaiey Aeaeueiaeoaa
oaaee/aiea eiieo?aioiniiniaiinoe aiciiaeii ca n/ao ouaoaeueii
au?aaioaiiie ia?eaoeiaiaie no?aoaaee oe?iu ( ni ?acaeae 5 )

4.7 Oeaee e No?aoaaee Ia?eaoeiaa

Ia?aae oe?iie noieo caaea/a aieoe ia ?uiie aaoiiiaeeueiuo aeeneia a.
Iineau. Ia naaiaioa aeaaeaeueoeaa – aaoiiiaeeae a ia?aue aiae caiyoue 2%
?uiea. Aeaiiue naaiaio ioee/aao aunieea o?iaie aeioiaeia iieoiaoaeae,
iiyoiio eae n/eoaao oe?ia iniiaiie oii? a ?aaeecaoeee i?iaeoeoeee
aeieaeai aeaeaoueny ia ea/anoai e aieueoie n?ie yenieoaoaoeee ( a
/anoiinoe ia “iio-oao” oe?iu – oieeaeueiue nieaa oeoaia n
iaoaeeiieanoeeii EWX 1275 ). A aeaiiii naaiaioa i?enoonoaotho o?e
iniiaiuo eiieo?aioa : ioa/anoaaiiue AAC e ca?oaaaeiua Rover e Chrysler
Aiciiaeiua i?ioeaiaeaenoaey iaoaio anooieaieth ni noi?iiu AACa iiaeao
auoue ?aceia nieaeaiea oeaiu ( oeaiiaie i?anneia ) aneaaenoaea
aeinoaoi/ii aieueoeo i?iecaiaenoaaiiuo iiuiinoae yoie oe?iu. Ioaaoiui
aeaenoaeai iiaeao auoue oneeaiea ?aeeaiiie eiiiaiee e i?eiaiaiea
iaiau/iiai i?eaia ia?eaoeiaa : eaaeaeiio iieoiaoaeth iu iaania/ei
aiciiaeiinoue aanieaoiie aaeaine?iaee eiean n iaoeie aeeneiie a oa/aiee
3 o iaaeaeue ni aeiy iieoiee. Iaoa oe?ia iaania/eaaao aunieee o?iaaiue
iineai?iaeaaeiiai ianeoaeeaaiey a na?aen – oeaio?a AeeneNa?aen ?aiiio e
aaeaine?iaeo aeeneia n 20 % neeaeeie anee yoi aeenee iaoae oe?iu

4.8 Oeaiiia?aciaaiea

Iaoa oe?ia i?eiaiyao iiaeoiae e oeaiiia?aciaaieth : oeaiu a caaeneiinoe
io oeai eiieo?aioia Iniiaiui eiieo?aioii yaeyaony AAC. Auoiaeeoue ia
?uiie iu ieaie?oai n oeaiie 450 oun ?oaeae ca aeene ( naaiaeiyoiyy oeaia
AACa ). Iu n/eoaai /oi oaeay oeaia iicaieyao iaoae i?iaeoeoeee auoue
eiieo?aioiiniiniaiie ( iiae?iaiaa a ?acaeaea 4 ) e niioaaonoaoao
eieaeaeo oe?iu eae i?iecaiaeeoaeth ea/anoaaiiie e iaaeaaeiie i?iaeoeoeee
.

I?e iieoiea iioii ( io 4 aeeneia ) oe?ia onoaiaaeeaaao neeaeee 5%

E?oiiui oi?aiaui ia?oia?ai ( io 200 aeeneia ) neeaeee aei 10 %

4.9 I?iaaaeaiea ?aeeaiiie eaiiaiee

Aeey anooieaiey ia ?uiie iaoa oe?ia aeaeaao iniiaiie oii? a
ia?eaoeiaiaie no?aoaaee ia i?iaaaeaiea ?aeeaiiie eaiiaiee. Io yoiai
caaeneo oniao i?iaeaeaeaiey oiaa?a. Iniiaiie oii? a ?aeeaia aeaeaaony ia
iaee/ea oieeaeueiuo naienoa oiaa?a oanoe?iaaiea aai iacaaeneiuie
eaai?aoi?eyie e iieo/aiey na?oeoeeaoa niioaaonoaey ?987120 ?aeeaiiay
eiiiaiey aeieaeia i?iaiaeeoueny iiae eicoiaii “Ioee/iua aeenee –
ioee/iay iaoeia “.

?aaeecaoeey ?aeeaiu

Auaanee a iaaaceiao aaoiiiaeeueiuo cai /anoae

?aeeaiiua iauyaeaiey a aeo?iaeao e aacaoao aaoiethaeoaeae

Oaea e ?aaeei ?aeeaia

Ecaeaiea ?aeeaiiuo i?iniaeoia

4.10 Noaia ?ani?ino?aiaiey oiaa?ia

Oaaeeoea 6

Eaiaeu nauoa i?iaeoeoeee ?aaeeciaaiu ee ia oe?ia ( Aea / Iao )
I?aeiouanoaa / Iaaeinoaoee

1 Ni neeaaeia oe?iu Aea ( ia?oee io 50 aeeneia ) Oieueei e?oiiuie
ia?oeyie

2 *a?ac iin?aaeieeia Aea ( neeaeee 10 % ) Iaiaoiaeeii i?iecaiaeeoue
ioai? iin?aaeieeia (*)

3 *a?ac iaaaceiu Oe?iaiiue + iaaaceiu ae?oaeo oe?i

Iioii ( io 4 aeeneia ) Aea ( neeaeee 5 % ) –

A ?icieoeo Aea –

4 Caeacu ii ii/oa Iao –

5 I?iaeaaea oe?iai e i?aaiecaoeeyi Aea –

6 Caeacu ii oaeaoiiai Iao Iaiaoiaeeii iaee/ea oaeaoiiiie neoaeau

I?aaiecaoeey auaica e?oiiuo ia?oee oiaa?a ni neeaaea oe?iu
inouanoaeyaony o?ainii?oii caeac/eea

(*) Ioai? i?aaeiieaaaaiuo iin?aaeieeia aoaeao i?iecaiaeeoueny ioaeaeii
nauoa iaoae oe?iu ia iniiaa aiaeeca eo aeayoaeueiinoe

4.10.1 Iaoiaeu noeioee?iaaiey nauoa

Oe?ia ieaie?oao ?aaeeciaaoue neaaeothuea iaoiaeu noeioee?iaaiey nauoa:

I?aaeinoaaeyoue ?ann?i/eo /anoiui eeoeai i?e iieoiee ia?oee io 10
aeeneia n?ieii aei iaeiiai ianyoea

Iioiaua neeaeee 5 % i?e iieoiea io 4 aeeneia

6. ?enee i?iaeoa

6. 1 Ia?a/aiue ?eneia

I?ei?eoaou ii i?inoui ?eneai ia onoaiaaeeaathony

Iiaeaioiaeoaeueiay noaaeey

I?inoua ?enee Aana Wi

Oaeaeaiiinoue io o?ainii?oiuo oceia 1/4

Oaeaeaiiinoue io eiaeaia?iuo naoae 1/4

Ioiioaiea ianoiuo aeanoae 1/4

Iaee/ea aeueoa?iaoeaiuo enoi/ieeia nu?uey 1/4

No?ieoaeueiay noaaeey

I?inoua ?enee Aana Wi

Ieaoaaeaniiniaiinoue caeac/eea 1/5

Iai?aaeaeaeaiiua cao?aou a oii /enea ec – ca eioeyoeee 1/5

Ianaiaa?aiaiiay iinoaaea eiiieaeoothueo 1/5

Ianaiaa?aiaiiay iiaeaioiaea EO? e ?aai/eo 1/5

Iaaeia?iniaanoiinoue iiae?yae/eea 1/5

Noaaeey ooieoeeiie?iaaiey oeiainiai – yeiiiie/aneea ?enee

I?inoua ?enee Aana Wi

Iaonoie/eainoue ni?ina 1/7

Iiyaeaiea aeueoa?iaoeaiiai i?iaeoeoa 1/7

Nieaeaiea oeai eiieo?aioaie 1/7

Oaaee/aiea i?iecaiaenoaa o eiieo?aioia 1/7

?ino iaeiaia 1/7

Iaieaoaaeaniiniaiinoue iio?aaeoaeae 1/7

?ino oeai ia nu?uea iaoa?eaeu ia?aaicee 1/7

Noaaeey ooieoeeiie?iaaiey nioeeaeueiua ?enee

I?inoua ?enee Aana Wi

O?oaeiinoe n iaai?ii eaaeeoeoee?iaaiiie neeu 1/4

Oa?ica caaanoiaee 1/4

Iaaeinoaoi/iue o?iaaiue ca?ieaou 1/4

Eaaeeoeeaoeey eaae?ia 1/4

Noaaeey ooieoeeiie?iaaiey oaoie/aneea ?enee

I?inoua ?enee Aana Wi

Eciioaiiinoue iai?oaeiaaiey 1/3

Ianoaaeeueiinoue ea/anoaa nu?uey e iaoa?eaeia 1/3

Ionoonoaea ?aca?aa iiuiinoe 1/3

Noaaeey ooieoeeiie?iaaiey yeieiae/aneea ?enee

I?inoua ?enee Aana Wi

Aa?iyoiinoue caeiiauo aua?inia 1/5

Aua?inu a aoiinoa?o e na?ino a aiaeo 1/5

Aeecinoue ianaeaiiiai ioieoa 1/5

A?aaeiinoue i?iecaiaenoaa 1/5

Neeaaee?iaaiea iooiaeia 1/5

6. 2 Ioeaiea ?eneia

Iaoiaeeea ioeaiee iienaia a [3]

Ioeaiea i?iaiaeeeanue ii 100 aaeueiie nenoaia o?aiy yenia?oaie iaoae
oe?iu

( 0 – ?ene ianouanoaaiai 25 – ?ene nei?aa anaai ia ?aaeecoaony 50 – i
ianooieaiee niauoey ie/aai neacaoue iaeuecy 75 – ?ene nei?aa anaai
iiyaeoueny 100 – ?ene iaaa?iyea ?aaeecoaony )

Oaaeeoea 7

I?inoua ?enee Yenia?ou Vi n?aaeiyy aa?iyoiinoue ( 1+2+3)/3 Aaee Wi *
Vi

1 2 3

Oaeaeaiiinoue io eiaeaia?iuo naoae 0 0 0 0 0

Ioiioaiea ianoiuo aeanoae 25 25 0 16 4

Iaee/ea aeueoa?iaoeaiuo enoi/ieeia nu?uey 50 50 25 41 10

Oaeaeaiiinoue io o?ainii?oiuo oceia 0 0 0 0 0

Ieaoaaeaniiniaiinoue caeac/eea 25 25 0 16 4

Iai?aaeaeaeaiiua cao?aou a oii /enea ec – ca eioeyoeee 50 75 75 67 13.4

Ianaiaa?aiaiiay iinoaaea eiiieaeoothueo 75 100 100 92 18.4

Ianaiaa?aiaiiay iiaeaioiaea EO? e ?aai/eo 0 25 0 8 1.6

Iaaeia?iniaanoiinoue iiae?yae/eea 0 0 0 0 0

Iaonoie/eainoue ni?ina 0 0 25 8 1.6

Iiyaeaiea aeueoa?iaoeaiiai i?iaeoeoa 50 75 25 33 4.7

Nieaeaiea oeai eiieo?aioaie 100 75 50 71 10

Oaaee/aiea i?iecaiaenoaa o eiieo?aioia 75 100 75 92 13.1

?ino iaeiaia 50 75 50 58 8.2

Iaieaoaaeaniiniaiinoue iio?aaeoaeae 25 0 0 8 1.6

?ino oeai ia nu?uea iaoa?eaeu ia?aaicee 75 50 75 66 9.4

O?oaeiinoe n iaai?ii eaaeeoeoee?iaaiiie neeu 0 0 0 0 0

Oa?ica caaanoiaee 25 0 0 8 1.6

Iaaeinoaoi/iue o?iaaiue ca?ieaou 50 0 25 25 6.25

Eaaeeoeeaoeey eaae?ia 0 0 0 0 0

Eciioaiiinoue iai?oaeiaaiey 25 25 25 25 8.3

Ianoaaeeueiinoue ea/anoaa nu?uey e iaoa?eaeia 25 0 0 8 2.6

Ionoonoaea ?aca?aa iiuiinoe 75 75 75 75 25

Aa?iyoiinoue caeiiauo aua?inia 50 50 25 41 8.2

Aua?inu a aoiinoa?o e na?ino a aiaeo 75 50 50 58 11.6

Aeecinoue ianaeaiiiai ioieoa 100 100 100 100 20

A?aaeiinoue i?iecaiaenoaa 75 100 100 91 18.2

Neeaaee?iaaiea iooiaeia 50 50 50 50 10

Aeey ?eneia aaee eioi?uo Wi*Vi >10 iaiaoiaeeii ?ac?aaaouaaoue
ia?ii?eyoey i?ioeaiaeaenoaey

Oaaeeoea 8 ( Ia?ii?eyoey i?ioeaiaeaenoaey )

I?inoie ?ene Ia?ii?eyoey nieaeathuea io?eoeaoaeueiia aicaeaenoaea ?enea

Iai?aaeaeaeaiiua cao?aou a oii /enea ec – ca eioeyoeee Caieiaoue
n?aaenoaa a oaa?aeie aaethoa

Ianaiaa?aiaiiay iinoaaea eiiieaeoothueo Ieieiece?iaaoue eiioaeou n
iaeiecaanoiuie iinoaaueeaie

Oaaee/aiea i?iecaiaenoaa o eiieo?aioia Oaaee/aiea ?aeeaiiie eaiiaiee

Ionoonoaea ?aca?aa iiuiinoe Caeeth/eoue aeiaiai? ia a?aiaea
i?iecaiaenoaaiiie eeiee

Aua?inu a aoiinoa?o e na?ino a aiaeo –

Aeecinoue ianaeaiiiai ioieoa –

A?aaeiinoue i?iecaiaenoaa –

7. Oeiainiaue ieai

7.1 ?an/ao naaanoieiinoe i?iecaiaenoaa aaeeieoeu i?iaeoeoeee

Oaaeeoea 8

? i/i Noaouee cao?ao Noiia

oun ?oa. Iainiiaaiea

1 Nu?uea e iniiaiua iaoa?eaeu 90 oaaeeoea 8. 1

2 Eiiieaeoothuea e iieooaa?eeaou 100 oaaeeoea 8. 1

3 Oiieeai e yia?aey ia oaoiieiae/aneea ioaeaeu 25 ii oaeoo n/ao/eea

4 Ca?ieaoa i?ieca. ?aai/eo 30 oaaeeoea 8. 3

5 Io/eneaiey ia i?iecaiaenoaaiiua ioaeaeu 11.7 39 % io ioieoa 4

6 Aii?oecaoeey e a?aiaea iai?oaeiaaiey 5 oaaeeoea 8. 4

Eoiai i?yiuo cao?ao =SIGN(ABOVE) 261.7 a 1 – 6

7 Oeaoiaua ?anoiaeu 15 50 % io ioieoa 4

8 Iauacaaiaeneea ?anoiaeu 30 100 % io ioieoa 4

9 Iioa?e io a?aea 11.8 4.5 % io i?. cao?ao

10 I?i/ea i?iecaiaenoaaiiua ?anoiaeu 26.2 10 % io i?. cao?ao

11 Aiai?iecaiaenoaaiiua ?anoiaeu 13.1 5 % io i?. cao?ao

Eoiai einaaiiuo ?anoiaeia =SIGN(ABOVE) 96.1 a 7 – 11

12 Ieaiiaay naaanoieiinoue 357.8 a 1 – 11

13 Io/eneaiey ai aiaathaeaeaoiua oiiaeu 15.5 3.4 % io iau noiei ?aaio
(*)

14 Iieiay naaanoieiinoue 373.3 a 12 – 13

(*) Iauay noieiinoue ?aaio = Ieaiiaay naaanoieiinoue + I?eaueue (
ieaiiaay ) 20 % io ieaiiaie naaanoieiinoe + Iaeia ia i?eaueue ( 35 % io
i?eauee )

Iauay noieiinoue ?aaio = 357.8 + 71.6 + 25.1 = 454.5 oun ?oaeae

Naaanoieiinoue ia?a?aaioee = Ieaiiaay naaanoieiinoue – Cao?aou ia
iaoa?eaeu – Cao?aou ia ?aaiou noi?iiieo i?aaiecaoeee

Naaanoieiinoue ia?a?aaioee = 357.8 ( 12 ec oaaeeoeu 8 ) – 90 ( 1 ec
oaaeeoeu 8 ) – 100 ( 2 ec oaaeeoeu 8 ) – 25 ( 3 ec oaaeeoeu 8 ) = 142.8
oun ?oa.

Oaaeeoea 8.1 Iainiiaaiea ?anoiaeia ia nu?uea iaoa?eaeu e iieooaa?eeaou

ia aaeeieoeo i?iaeoeoa

? i/i Iaeiaiiaaiea i?iaeoeoa Eie – ai i?iaeoeoa Oeaia ca aaeeieoeo oun
?oa. Noiia oun ?oa.

1 Noaeue ia?ee AINO 1245-76 3 ea 20 60

2 Oeoaiiaue nieaa 1873-67 0.9 100 90

3 Ieanoee ia?ee

1593-33 1 ea 40 40

Eoiai anao cao?ao + 5 % ia o?ainii?oiua ?anoiaeu ( a 1 – 3 ) + 5 % 190

Oaaeeoea 8.3 ( Iainiiaaiea ?anoiaeia ia ca?aaioioth ieaoo ) ca ianyoe

? i/i Aeieaeiinoue Ieeaae oun ?oa. Io?aa a?aiy /an ca ian Noiia iei.
?oa. (*)

1 3 4 5

1 ?aai/ee 5 ?ac? 1 500 144 9

2 ?aai/ee – ooaiiiauee 5 ?ac? 1 200 144 6

3 ?aai/ee – nai?uee 2 ?ac? 600 144 3

Eoiai

18

( * ) Eie – ai ?aai/eo * Ieeaae

Oaaeeoea 8 4 ( Iainiiaaiea aii?oecaoeeiiiuo ?anoiaeia )

? i i Iaeiaiiaaiea iai?oaeiaaiey Oeaia iei. ?oa. N?ie neoaeau eao
Aii?oecaoeey ca aiae Aii?oecaoeey ca /an ?oa. (*) Io?aaioaiiia a?aiy
/an ca ianyoe Noiia oun Eie – ai noaieia Iauay noiia oun ?oa.

1 Onoaiiaea ii ecaioiaeaieth nieaaa 25 5 5 2 900 144 417.6 3 1 252.8

2 Noaiie ooaiiiai/iue 50 5 10 5 800 144 835.2 2 1 670.4

Eoiai 2 923.2

?an/ao iauae noiiu i?iaiaeeeny ca ianyoe

7.2 I?iaiic iauaiia i?iecaiaenoaa e ?aaeecaoeee i?iaeoeoeee

Aeeiaieea anooieaiey oe?iu ia ?uiie aeaaeaeueoeaa aaoiiiaeeae 1996-98 a

EMBED Excel.Chart.5 \s Error! Not a valid embedded object.

Iieiaeaiea ia ?uiea aei anooieaiey, a 96a

Iieiaeaiea ia ?uiea /a?ac aiae, a 97a

Iieiaeaiea ia ?uiea /a?ac 2 aiaea, a 98a

EMBED Excel.Chart.5 \s Error! Not a valid embedded object.

Ieaie?oaiia iieiaeaiea /a?ac 3 aiaea, a 99a

Ii aeaiiui aeeaa?aii iino?iaia oaaeeoea 9 ( I?iaiic ?aaeecaoeee oiaa?a )

Oaaeeoea 9

Iieacaoaee 1-e aiae 2-e aiae 3-e aiae

1 I?aaeiieaaaaiue iauai i?iecaiaenoaa ( oo. ) 7 200 24 000 31 200

2 I?aaeiieaaaaiay aeiey ia ?uiea % 3 10 13

3 I?aaeiieaaaaiay i?iaeaaea ( iei. ?oa. ) ii oeaia 450 oun ?oa. 3 240 10
800 14 040

Oaaeeoea 9.1

Aiaeu Eaa?oae eee ianyoe Iauai i?. – aa iaoo? aaeeieoeu Oeaia ca
aaeeieoeo (*) oun ?oa. Au?o/ea Oeaia * Iauai iei. ?oa.

1996 1 400 475 190

2 400 475 190

3 400 475 190

4 400 475 190

5 600 469.5 281.7

6 600 469.5 281.7

7 600 469.5 281.7

8 600 469.5 281.7

9 800 465.8 372.6

10 800 465.8 372.6

11 800 465.8 372.6

12 800 465.8 372.6

Eoiai

=SIGN(ABOVE) 7 200

=SIGN(ABOVE) 3 377.2

1997 I 3 000 465.8 1 397.4

II 7 000 465.8 3 260.6

III 7 000 465.8 3 260.6

IV 7 000 465.8 3 260.6

Eoiai

=SIGN(ABOVE) 24 000

=SIGN(ABOVE) 11 179.2

1998 12 31 200 465.8 14 532.9

Oaaeeoea 10 ( Aniiiiaaoaeueiay oaaeeoea ?an/aoia iiaie naaanoieiinoe )

Ia?eiae ?ac?aaioee Iauai i?. – aa oooe Iieiay naaeno aae i?iaeoeoeee oun
?oa. Iauai *Naaeno iei. ?oa. Oeaia ca aaeeieoeo oun ?oa. Au?o/ea Iauaia
* Oeaio iei. ?oa. I?eaueue ( Oeaia – Naaeno ) * Iauai iei. ?oa.

1996 4 * 400 =1600 373.3 597.280 475 760 162.72

4 * 600 = 2400 369.6 887.040 469.5 1 126 .6 239.76

4 * 800 = 3200 366.8 1 173.760 465.8 1 490.6 316.8

Eoiai 7200 369.9

3 377.2 =SIGN(ABOVE) 719.28

?an/ao iiaie naaanoieiinoe i?iaiaeeeny ii oi?ioea N iia = N noa? [ j
Ano/Aiia + ( 1- j ) ] aaea A – iauai i?iecaiaenoaa j – Aeiey oneiaii –
iinoiyiiuo cao?ao ( 3 % )Oeaia ca aaeeieoeo = Iieiay naaanoieiinoue +
I?eaueue ( 20 % io iieiie naaanoieiinoe ) + Iaeia ia i?eaueue ( 35 % io
i?eauee ) = 373.3 + 75 + 26.25 = 475 oun ?oaeae

7.3 N/ao i?eaueae /oauoeia ia 1996 aiae

Oaaeeoea 11

? i i Iieacaoaee I?eaueue iei. ?oa. Oauoee iei. ?oa. Iainiiaaiea

1 Au?o/ea 3377.2

oaae. 10

2 Aaeainiaay i?eaueue a oii /enea 719.28

oaae. 10

2 1 I?eaueue io ?aaeecaoeee 719.28

oaae. 10

2 2 I?eaueue io i?iaeaaee eiouanoaa –

2 3 I?eaueue io ?aaeecaoeee oiaa?ia ia? iio?aaeaiey –

2 4 I?eaueue io aia?aaeec iia?aoeee –

3 *enoay i?eaueue 467.53

I?eaueue – Iaeia ia i?eaueue

4 Iaeiaiiaeaaaaiay i?eaueue 719.28

?aaia aaeainiaie i?eauee

Eoiai i?eauee 3377.2

5 Naaanoieiinoue aiaeiaie i?iaeoeoeee a oii /enea

2663.2 oaae. 10

5 1 Naaanoieiinoue ia?a?aaioee

1028.2 oaae. 8

5 2 Iaoa?eaeueiua cao?aou

1548 oaae. 8

6 Auiea/aii aeeaeaeaiaeia

7 Iaeia ia i?eaueue

251.8 35 % io 4

Eoiai oauoeia

2915

Naeueaei 462.2

I?eaueue – Oauoee

7.4 Aaeain aeioiaeia / ?anoiaeia ii /enoie i?eauee

Oaaeeoea 12

? i i Iieacaoaee Aeioiae iei. ?oa. ?anoiae iei. ?oa.

1 *enoay i?eaueue 467.53

2 Naieoeee / oo?aou

3 Io/eneaiey a ?aca?a

200

4 Oiiae ?acaeoey i?. – aa

100

5 Oiiae nioe. eoeueoo?u e aeee no? – aa

6 Aeieaaie oiiae

7 Ia?ani?aae i?eaueue

167.53

Eoiai 467.53 467.53

A?aoee aeinoeaeaiey aacoauoi/iinoe

I?e oeaia 475 oun ?oaeae aacoauoi/iinoue aeinoeaaaony i?e i?. – aa 5700
oooe aeeneia

7.5 ?an/ao eiyooeoeeaioia oeiainiaie ioeaiee

?aioaaaeueiinoue i?iaeoeoeee = I?eaueue ?aaeecaoeee / Iieiay
naaanoieiinoue = 719.28 / 2663.3 = 0.27

?aioaaaeueiinoue ecaeaeey = I?eaueue ?aaeecaoeee / Naaanoieiinoue
ia?a?aaioee = 719.28 / 1028 = 0.7

?aioaaaeueiinoue i?iaeaae = Aaeainiaay i?eaueue / Au?o/ea = 719.28 /
3377.2 =0.21

Ii?ia i?eauee = *enoay i?eaueue / Eiaanoeoeee = 467.53 / 2663 = 0.18

7.6 ?an/ao n?iea ieoiaaiinoe

?an/ao eiyooeoeeaioia aeeneiioe?iaaiey ii aiaeai ii oi?ioea
I?aaeiieiaeei aaieianeee i?ioeaio = 10 % oiaaea

E1 aiaea = 1 / (1 + 0.1 ) = 0.91

E2 aiaea = 1 / ( 1 + 0.1 ) * ( 1 + 0.1 ) = 0.826

E3aiaea = 1 / ( 1+ 0.1 ) * ( 1+ 0.1 ) * ( 1 + 0.1 ) = 0.751

Aeeneiioiua aeioiaeu 1 aiae = *enoay i?eaueue * E1aiaea = 467.53 * 0.91
= 425.5 iei. ?oa.

Aeeneiioiua aeioiaeu 2 aiae = *enoay i?eaueue * E2aiaea = 1 496 * 0.826
= 1 236 iei. ?oa.

Aeeneiioiua aeioiaeu 3 aiae = *enoay i?eaueue * E3aiaea = 1 944 * 0.751
=1 460 iei. ?oa.

Iaiaoiaeeii eiaanoeoeee 2 663.2 iei. ?oa. Aeioiaeu ca 2 aiaea =1236 +
425.5 =1661.2 iei. ?oa. Inoaoie eiaanoeoeee 2 663.2 – 1 661.2 = 1002
iei. ?oa. 1002 / 1460 = 0.68 3-ai aiaea Neaaeiaaoaeueii n?ie ieoiaaiinoe
i?iaeoa 2 aiaea 7 ianyoeaa

8. Eeoa?aoo?a

1 Aecian – ieai ( iaoiaee/aneea iaoa?eaeu ) Iineaa 1995 Oeiainu e
noaoenoeea

2 Ao?ia Ii?ioeei Iiaeeia Aecian – ieai iaoiaeeea ninoaaeaiey Iineaa
Oeeiee

3 ?inneeneee yeiiiie/aneee aeo?iae ?4 1994

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