X`kmim 4 ‚ Nish =

Hviluijkú` Nk`il

Aú`kji I`mrhi Jirrhùe Réhz

Júmkge 92427689:7

Rrhsh`time i?

Oui`i Ritrkjki Máiz Eliyi

X`kvhrskmim Idkhrti y i Mksti`jki X@IM

HJIJH@

Imak`kstrijkú` mh Haprhsis

Je`tidklkmim

Júmkge? 92422=U=

Degeté M.J., Oulke mh 4242

 

RTHZH@]IJKÚ@ K@NETAH NK@I@JKHTE

Degeté M.J., :9 mh oulke mh 4242
Zhùerhs Ou`ti Mkrhjtkvi
ZEJKHMIM JEAHTJKIL RJ L]MI
Degeté M.J.

THN? K`nerah h`hre 24 i h`hre :9 mh 4242

K. EDOH]K^E MHL K@NETAH

@uhstre tridioe tuve les skgukh`ths edohtkves?

Hviluir les rhsultimes mh lis ephrijke`hs h` hl phrkeme mhthrak`ime

piri iyumir h` li teai mh mhjkske`hs.
Xtklkzir les k`mkjimerhs nk`i`jkhres piri rhnlhoir les rhsultimes mh les
hstimes nk`i`jkhres.
Iyumir
Iyumir i mhth
mhthra
rak`
k`ir
ir mh ai`h
ai`hri
ri aé
aéss sh`jk
sh`jklli
lli h` quë
quë hsti
hstime
me sh
h`juh`tri li haprhsi.
Km
Kmhh`tkn
`tknkj
kjir
ir li
liss pesk
peskdl
dlhs
hs pr
pre
edl
dlhhaétk
aétkji
jiss quh
quh tkh`
tkh`hh li haprh
aprhsi
si
ijtuilah`th e quh puhmh llhgir i th`hr.

KK. ILJI@JH MHL ]

]T
TIDIOE

9. Hvi
Hviluij
luijkú`
kú` Nk`i`j
Nk`i`jkhr
khri?
i? Je` li quh dusjiaes
dusjiaes hvi
hvilui
luirr li jipijk
jipijkmim
mim
quhh tk
qu tkh`
h`hh li se
sejkh
jkhmi
mim
m jeah
jeahrj
rjkil
kil RJ Lt
Ltmi
mi.,
., piri
piri sitks
sitksni
nijh
jhrr sus
sus
jirgis y edlkgijke`hs.
4. Hviluijkú` hje`úakji? Rrhth`mh je`ejhr y i`ilkzir li rh`tidklkmim
mh li haprhs
haprhsii ti`te
ti`te jui`tk
jui`tktit
titkvi
kviah`
ah`th
th jeae
jeae juilkt
juilktitk
itkviah
viah`th
`th,,
je`ti`me je` les mknhrh`ths k`mkjimerhs piri hlle.
 

:. Hviluijkú` je`tidlh? Yuh fijh rhnhrh`jki il hstumke tëj`kje mh li

ergi`kzijkú` je`tidlh mh li haprhsi.

KKK. THZXL]IME MHL ]TIDIOE

I`élksks Nk`i`jkhre
9. Hstime mh Zktuijkú` Nk`i`jkhri
Riri mht
Riri mhthra
hrak`i
k`irr li vhrmim
vhrmimhri
hri sktuijk
sktuijkú`
ú` mh li sejkhm
sejkhmim
im jeahrj
jeahrjkil
kil RJ
Ltmi., muri`th hl phrkeme mhl 24 il :9 mh h`hre mhl 42423 utklkzi`me lis
jlishs 9, 4 y : rhlitkvis i les ijtkves, piskves y pitrkae`ke
rhsphjtkviah`th.
H` prka
prkahr
hr lu
lugir
gir,, i`il
i`ilkzi
kziae
aess le
less ijtk
ijtkve
vess mh
mhll phrk
phrkem
eme,
e, jeae
jeae ijtk
ijtkve
vess
jerrkh`ths th`haes iquhlles mh aiyer lkqukmhz, hs mhjkr, les ijtkves h`
hnhjtkve e quh sh h`juh`tri` h` hl di`je3 jeae ijtkves per kapuhstes
jerrkh`ths th`mrhaes les rhlitkves i li rhth nuh`th3 jeae k`vh`tirkes
jerrkh`ths h`je`triaes hl k`vh`tirke quh sh tkh`h i li vh`ti y per ÿltkae
hstiré hl hqukpe, pli`ti y prepkhmimhs mh li haprhsi. Riri u` tetil mh
$:8,;89,::4 mh ijtkves.
$ 48,222,222.22
$ 44,222,222.22

$ 42,222,222.22

$ 98,222,222.22

$ 92,222,222.22 $ ;,2:=,222.22

$ =,>>7,::4.22
$ 8,222,222.22

$ 482,222.22
$ 2.22
Ijtve jerrkh`h Ijtves per K`vh`irkes Rrepkhmimhs, Rli`i
Rrepkhmimhs,
Kapuhses Jerrkh`hs y Hqukpe
Jerrkh`hs
 

H` shgu`me lugir, vhrhaes les piskves ou`te je` hl pitrkae`ke, yi quh

li núrauli utklkzimi piri hl hstime mh sktuijkú` nk`i`jkhri kguili les
ijtkves i li suai mh les
l es piskves y hl pitrkae`ke.
RIZK^EZ
$ 92,222,222.22
$ 6,7:7,822.22
$ ;,222,222.22
$ 6,222,222.22
$ 7,222,222.22
$ >,222,222.22
$ 8,222,222.22
$ =,222,222.22
$ :,222,222.22
$ 4,222,222.22 $ 9,:;6,222.22
$ 9,222,222.22 $ 4>9,822.22 $ 98>,222.22 $ 7>,222.22 $ 4:9,6:4.22
$ 2.22
Juh`is Jeses y Thh`kú` h` Thh`jke`hs y Ijrhhmerhs Kapuhse i
Jeahrjkilhs gises per li nuh`h iperh mh virkes lis vh`is
per Rigir y pigir `úak`i
Eris Juh`is
per Rigir

H` les piskves h`je`triaes > ipirtimes, hl prkahre se` lis juh`tis per
pigir quh piri `uhstre jise hsphjánkje sh triti mh lis juh`tis quh sh
mhdh` i prevhhmerhs, shgu`me les jestes y gistes per pigir, thrjhre li
rhth`jkú` h` li nuh`th, juirte lis rhth`jke`hs y iperths mh `úak`i,
quk`te les ijrhhmerhs y per ÿltkae hl viler mh kapuhste i lis vh`tis.

RI]TKAE@KE
$:2,222,222
$48,222,222 $4=,222,222

$42,222,222
$98,222,222
$92,222,222
$8,222,222
$9,2;2,822
$-
  Iperhs se
sejjki
kilh
lhss Gi`
Gi `i`
i`jjki (R
(Rë
ërmkm
kmi)
i) mhl
Rhrkeme

Riri hl pitr
Riri pitrkae
kae`ke
`ke h`je
h`je`t
`tri
riae
aess hl pr
prk`
k`jk
jkpil
pil qu
quhh shré
shré`` les
les iper
iperth
thss
rhilkzimes per les sejkes y u` airgh` quh shré hl mh utklkmim e phrmkmi
 

mhph`mkh`me les rhsultimes mhl phrkeme i hviluir, quh piri hsth jise
nuhre` gi`i`jkis mh 9.2;2.822.
Le i`th
i`thrk
rke
er piri
piri u` tet
etil
il mh pi
pisk
skve
vess mh $ 92,6
92,6>2
>2,6
,6:4
:4 y je` u`
pitrkae`ke quh hqukvilh i $48,2;2,822 piri u` tetil mh $:8,;89,::4.
Hl hstime mh sktuijk ijkú` nk`i`jkhri `es phrakthkth mhthrak`ir
k`ir les
aevkakh`tes rhilkzimes muri`th hl phrkeme i hviluir per li sejkhmim,
jlis
jliskn
knkj
kjé`
é`me
mele
less y hv
hvil
ilué
ué`m
`mel
eles
es le quh
quh `es
`es phra
phrakt
ktkú
kú mhth
mhthra
rak`
k`ir
ir li
sktuijkú` h` li quh sh h`juh`tri li haprhsi y pemrhaes vhrknkjirles per
ahmke mh li hjuijkú` mh? IJ]K^EZ 1 RIZK^EZ +
RI]TKAE@KE
:8,;89,::4 1 92,6>2,6:4 + 48,2;2,822,
48,2;2,822 ,

quh jeae
hstime sh jeapredú
mh sktuijkú` prhvkiah`th sh juaplh h` hl jise mh hsth
nk`i`jkhri.
4. Hstime mh Thsultimes
Rer ahmke mhl hstime mh rhsultimes teaiaes lis jlishs =, 8 y > quh
jerr
jerrhs
hspe
pe`m
`mh`
h` rhsp
rhsphjhjtk
tkvi
viah
ah`t
`thh i k`k`gr
grhs
hses
es,, gist
gistes
es y jest
jestes
es,, y li
i`ilkziaes piri mhthrak`ir sk muri`th hl phrkeme hviluime li haprhsi
legrú edth`hr utklkmimhs e sk per hl je`trirke prhsh`tú phrmkmis.
H` prkahr lugir, mhdhaes mhthrak`ir li gi`i`jki druti le quh sh rhilkzi
teai`me les k`grhses mhl phrkeme y rhsté`melh les jestes mhl aksae, quh
piri hl jise mh li sejkhmim jeahrjkil RJ Ltmi., quhmú rhprhsh`time mh
li skgukh`th ai`hri?
 

GI@I@JKI DTX]
D TX]I
I
$7,267,82
2.22

 
$92,222,2
22.22

$4,;94,82
2.22
K@GTHZEZ MH IJ]K^KMIMHZ ETMK@ITKIZ
AH@EZ? JEZ]E MH ^H@]IZ
GI@I@JKI DTX]I

Resthrkerah`th, teaiaes temes les gistes piri mhmujkrles mhl tetil quh
edtuvkaes mh gi`i`jkis drutis h` hl grénkje i`thrker3 les gistes shré`
mh imak`kstrijkú` jeae les mh phrse`il, fe`erirkes, shrvkjkes, shgures,
gistes lhgilhs e mkvhrses u etres gistes jeae les nk`i`jkhres, li grénkji
quhmi mh li skgukh`th ai`hri?

GIZ]EZ
$:82,222.22

 
$9,422,222.22 $9,;>2,222.22

$=22,222.22
$9,9;=,222.22
$882,222.22
$:=:,222.22

 Gistes mh Rhrse`
Rhrse`il
il Fe`erirke
Fe`erirkess Zhgures Zhrvkjkes Gistes Lhgilhs

Mkvhrses Nk`i`jkhres
 

Il rhil
rhilkz
kzir
ir li ephr
ephrij
ijkú
kú`
` ah`j
ah`jke
ke`i
`imi
mi,, te
teai
aiae
aess li gi`i
gi`i`j
`jki
ki dr
drut
utii
($7.267.822) y lh rhstiaes les gistes quh tuvkaes ($8.>=7.222) y mh
ijuh
ijuhrm
rme
e je`
je` hl rh
rhsu
sult
ltim
ime
e sidr
sidrha
haes
es sk piri
piri hl ph
phrk
rkem
eme
e hvil
hvilui
uime
me sh
edtuvkhre` përmkmis e gi`i`jkis3 h` hsth jise li ephrijkú` mi u` tetil
mh u` akllú` `evh`ti akl quk`kh`tes ($9.2;2.822), le quh k`mkji quh li
sejkhmim jeahrjkil RJ Ltmi., edtuvh gi`i`jkis h` hsth phrkeme.

K^. ZK]XIJKÚ@ (Jknris h` Aklhs mh Rhses)

Li se
sejkh
jkhmi
mim
m jeah
jeahrj
rjkil
kil RJ Lt
Ltmi
mi.,
., juh`
juh`ti
ti je`
je` u` ij
ijtk
tkve
ve jerr
jerrkh
kh`t
`thh mh
$9:.;89.::4, u` ijtkve tetil mh $:8,;89,::4, u` piskve jerrkh`th mh
$92.6>2.6:4, u` pitrkae`ke mh $48,2;2,822, k`grhses mh $92.222.222,
jestes mh $4.;94.822, gistes tetilhs mh $8.;;7.2223 le quh `es mhoi u`
vil
viler
er mh gi`i
gi`i`jk
$9.2;2.822. `jkii dr
drut
utii mh $7.26
$7.267.
7.82
822
2 y per
per ÿltkae
ÿltkae utkl
utklkm
kmim
imhs
hs per
per

^K.K@MKJIMETHZ NK@I@JKHTEZ
9. K`mkjimerhs mh lkqukmhz?
 Jipktil mh tridioe `hte rhprhsh`time jeae hl Ijtkve jerrkh`th ah`es
hl Riskve Jerrkh`th ($9:.;89.::4 - $92.6>2.6:4) 1 $:.2;2.822.
 Tizú` jerrkh`th, quh akmh li jipijkmim mh li haprhsi piri juaplkr
sus edlkgijke`hs,
edlkgijke`hs, rhprhsh`t
rhprhsh`timi
imi per hl ijtkve jerrkh`th
jerrkh`th mkvkmkme per hl
piskve
quh li jerrkh`th
haprhsi isá?
per $9:.;89.::4
jimi phse quh / $92.6>2.6:4 1 9,46=83
mhdh tkh`h 9,46=8 hs mhjkr
phses piri
rhspilmir mkjfi mhumi.
 Rruhdi éjkmi, il kguil quh li rizú` jerrkh`th ahmkré li selvh`jki, phre
h` hl ijtkve jerrkh`th `e th`mré h` juh`ti les ijtkves mh k`vh`tirke.
(ijtkve jerrkh`th- k`vh`tirke) /piskve jerrkh`th, quhmiré rhprhsh`timi
isá? ($9:.;89.::4 - $.>>7.::4) / $92.6>2.6:4 1 2,68=63 hs mhjkr
quh per jimi phse quh mhdh li haprhsi th`mré 68 jh`tives piri
rhspilmir li mhumi (h` ijtkves aés láqukmes).
 Tetijkú` mh k`vh`tirkes3 retijkú` mh juh`tis per jedrir y retijkú` mh
juh`tis per pigir se` á`mkjhs quh rhqukhrh` u` phrkeme i`uil piri
 

pemhrr ah
pemh ahmk
mkrs
rshh y quh
quh hl rhsu
rhsult
ltim
ime
e puhm
puhmii iyum
iyumir
ir h` li te
teai
ai mh
mhjkske`hs.
^KK. THJEAH@MIJKE@HZ
X`i vhz rhvksimes
rhvksimes y hviluimes
hviluimes temes les aevkakh`tes
aevkakh`tes ephrijke
ephrijke`ilhs
`ilhs mh
li hapr
haprhs
hsii y hxpl
hxplkj
kjim
imes
es le
less hsti
hstime
mess mh rh
rhsu
sult
ltim
imes
es y mh sktu
sktuij
ijkú
kú`
`
nk`i`jkhri, pemhaes je`jlukr quh `es h`je`triaes nrh`th i u`i haprhsi
h` jrhjkakh`te quh muri`th hl phrkeme mh h`hre mhl 4242 tuve u` duh`
mhshaphùe gh`hri`me utklkmimhs y `e përmkmis.
Zk` hadrige, phsh i quh je`tir je` utklkmimh mhss hsti
stis `e se`
je`skmhridlhs th`kh`me h` juh`ti lis hxphjtitkvis mh li sejkhmim y le
quh sh prhth`mh quh gh`hrh h` phrkemes nutures mh ijuhrme je` hl
jrhj
jrhjkak
kakh`
h`te
te mh li ha
haprprhs
hsi3
i3 h` hsth
hsth sh`t
sh`tkm
kme
e li rhrhje
jeah
ah`m`mij
ijkú
kú`
` shré
shré
je`tk`uir je` lis ijtkvkmimhs preaevkh`me hsth jrhjkakh`te y rhsphjte i
lis utklkmimhs mhl phrkeme sugkhre quh h` u` prk`jkpke les sejkes ijuhrmh`
jrhir u`i rhshrvi je` hstis utklkmimhs, quh h` u` nuture lhs puhmh`
iyumir je` peskdlhs je`tk`gh`jkis y quh h` u` nuture jui`me hl airgh`
mh utklkmimhs shi aiyer prejhmi` i rhpirtkrlis.

^KKK. DKDLKEGTINÁI

Xrkdh, L. (4299). H`nequh i lis `erais k`thr`ijke`ilhs mh je`tidklkmim

h` Jeleadki? @KKNs. (pp.9:-9;). Degeté, JE? @uhvi Lhgkslijkú` Ltmi.
Thjuphrime mh
fttp?//dkdlkethjivkrtuil.u`im.hmu.je?4277/lkd/u`imsp/rhimhr.ijtke`5
ppg1:2&mejKM19262:;>7&ta19=76478668862
Nkhrre, I. (4299). Je`tidklkmim gh`hril 4ª. hm. (pp. =9:-=44).
Thjuphrime mh
fttp?//dkdlkethjivkrtuil.u`im.hmu.je?4=>2/lkd/u`imsp/rhimhr.ijtke`5
ppg1;&mejKM1==4447>&ta198444289:>=9>
Nkhrre Airtá`hz, É. (4298) Je`tidklkmim gh`hril je` h`nequh @KKN piri
lis pyahs (8i. hm). Edohtkves mh les hstimes nk`i`jkhres. (pp. =8->2).
Degeté, JE? Hjeh Hmkjke`hs Thjuphrime mh
 

fttp?//dkdlkethjivkrtuil.u`im.hmu.je?4277/lkd/u`imsp/rhimhr.ijtke`5
ppg1=8&mejKM1999>4:48&ta19=764;=98>:=6
Nerhre, L. (429>). Hstimes nk`i`jkhres y li teai mh mhjkske`hs. (Irjfkve
mh vkmhe). Thjuphrime mh fttp?//fml.fi`mlh.`ht/928;>/6;67
Zi`z Zi`telirki, J. Edohtkves, k`struah`tes y ilji`jh mhl i`élksks mh
hstimes nk`i`jkhres Mhpirtiah`te mh je`tidklkmim y nk`i`zis
X`kvhrskmim mh _irigezi