:

 

 

 

 

:

 

 

 

 

 

 

 

 

'

2006


 

1.      . 3

1.1.   . 3

1.2.   . 3

1.2.1.      : 4

1.2.2.      : 4

1.2.3.      : 8

1.2.4.      12

1.2.5.      : 14

1.2.6.      : 19

1.2.7.      19

1.2.8.      : 21

2.      :. 24

2.1.   - 4. 24

2.1.1.      : 26

2.1.2.      : 28

2.1.3.      : 29

2.1.4.      32

2.1.5.      : 39

2.2.   - 2. 48

2.2.1.      : 48

2.2.2.      : 49

2.2.3.      : 49

2.2.4.      : 53

2.2.5.      ( ): 53

2.2.6.      : 54

2.2.7.      : 59

2.2.8.      : 62

2.3.   . 78


1

1.3.06

 

 

: - 052-3790272

 

 

 

17 (IAS17)

 

- " "

 

- " "

 

.

 

- . :

  1. /

 

 

(=) - . () , .

 

:

-1.1.03 ' ' ' ' 3 10,000 . ' '.

: .

 

' ' ' '

31.12.03 31.12.03

. 10,000 . 10,000

. " 10,000 . 10,000

 

- . : , ", ", '. , .

 

: ' " 3,000 -1.1.03 .

 

1.1.03 . 3,000 31.12.03 . ' " 1,000

. 3,000 . ' 1,000

 

* ' .

 

, . , , / . .

 

, . , , .

 

: .

 

:

 

, . :

  1. .
  2. ( ).
  3. 75%.

 

≥ 75%

 

  1. -90%.

 

≥ 90%

 

* 1-4 .

 

  1. .
  2. .
  3. .
  4. .

 

* 5-8 !

 

.

 

:

 

 

.

 

:

 

  1. . /. P.V -

 

. . . , .

 

 

.

 

. /. XXX

 

  1. :

 

.     

 

. ' XXX

. XXX

 

- ( ).

3 4 - - .

 

.     

 

. XXX

. ' XXX

. XXX

 

.        (': , , "). " .

 

 

 

XXX

( ) XXX

 

XXX

(XXX)

XXX

 

:

 

-1.1.03 ' -' . :

1. ' ' ' 10,000 .

2. 3 .

3. 4 .

4. 10% 8%.

5. .

:

.      .. .

.      .

.        2003.

.      -31.12.04


  1. : 1 - .

 

: 10,000=PMT 3=n 10%=i => 24,869=PV

 

  1. :

 

PRN INT BAL

1.1.03 - - - 24,869

31.12.03 10,000 7,513 2,487 17,356

31.12.04 10,000 8,264 1,736 9,091

31.12.05 10,000 9,091 909 0

 

  1. 2003:

 

1.1.03 ./. 24,869 ( ..)

 

31.12.03 . ' /. 6,217 (6,217=24869/4)

( 1 )

 

. 7,513

. 2,487

. 10,000

 

  1. 31.12.04:

 

12,434.5

9,091

(= )

9,091

(9,091)

0

 

 

:

 

.      - . , .. .

. .

: = .

.. .

 

:

1.      

. /. XXX .. = .

 

2.      

. XXX

. XXX

. XXX

 

3.      

 

.

 

. /. XXX

 

. ' "/. ' XXX

 

: INT1 X

ΣINT

 

:

 

XXX

 

XXX

(XXX)

" XXX

 

: 2,000 . 2003.

.      / , .

:

1.       .

2.       .

 

:

 

1.      

 

. XXX PV

. XXX

. /. XXX PN

 

2.      

 

,

 

. XXX

. XXX

. XXX

3.       - .

 

. ' " XXX

. XXX

 

: 20,000 .

: 2003.

1.      

 

. 24,869

. 20,000

. 4,869

 

2.      

 

. 10,000

. 7,513

. 2,487

 

3.      

 

. ' " 2,000

. 2,000

 

 

:

 

  1. .

 

. /. XXX

 

.. .

 

, .

 

" -P.V , , -P.V .

 

: -1.1.03 20,000 .

: 2003.

 

->

 

:

 

= 20,000 .. = 24,869

 

. 20,000

. 20,000

 

:

. 24,869

. 24,869

 

31.12.03 . 10,000

. 7,513

. 2,487

 

:

 

10,000 = PMT 3 = n 20,000- = PV -> 23.37% = comp i

 

31.12.03:

 

. 5,325

. ' 4,675

. 10,000

 

  1. . .. -BGN.

 

: -1.1.03.

 

BGN 10,000 = PMT 3 = n 10% = i -> 27,355 = PV

 

1.1.03 10,000 10,000 0 17,355

1.1.04 10,000 8,264 1,736 9,091

1.1.05 10,000 9,091 909 0

 

:

 

1.1.03 . 27,355

. 27,355

 

 

1.1.03 . 10,000

. ' 0

. 10,000

 

31.12.03 . ' 1,736

. 1,736

 

. ' 6,839 =27,3555/4

. 6,839

 

1.1.04 . 1,736

. 8,264

. 10,000

 

:

( PRN, BAL, . X X PRN. X BAL. ' X -> (1X+) INT

 

:

 

  1. -1.1.01 ' -' -10 . ' ' ' ' 3,000 . 5%. 8 . .

 

:

.      31.12.03.

.      2006.

.        " 2001.

.      2002.

.      -31.12.01.

.        2003.

.       -31.12.04.

.. 54,051

 

  1. ' 50 1 - " ' " " ".

 

  1. ' 50 2 - -" ....".

 

 

1 ' 50:

 

-> 1 .

 

.     

 

1.1.97 . 1,840,022

. 1,840,022

 

31.12.97 . 250,000

. 139,599

. ' 110,401

 

.     

 

1.1.97 . 1,840,022

. 1,840,022

 

31.12.97 . ' 153,335

. 153,335

 

. 139,599

. ' 110,401

. 250,000

 

31.12.98 . ' 153,335

. 153,335

 

. 147,975

. ' 102,025

. 250,000

 

.        : , ,

: ' , , , ' ,

 

' 50 2:

 

3 .

 

:

. 122,891

. 100,000

. 22,891

 

. ' " 3,000

. 3,000

 

. 20,000

. 7,711

. ' 12,289

 

:

. 20,000

. 9,330

. ' 10,670

 

:

. 20,000

. 16,529

. ' 3,471

 

:

. 20,000

. 18,182

. ' 1,818

 

 

1 :

 

.      .. 54,051

1 .

-31.12.03 33,781

.      2006 6,756

.        " 2001 4,411

.      2002 9,655

.      -31.12.01 49,640

.        2003 3,298

.       -31.12.04 45,405


2

8.3.06

 

1 ' 50 :

 

:

 

1,226,681

176,240

1,229,331

(176,240)

" 1,053,091

 

:

 

176,240

 

"

1,229,331

(176,240)

" 1,053,091

 

 

 

 

( ) .

 

:

(-FV).

 

:

" (-FV).

 

:

-1.1.00 ' -' :

1. ' ' 10,000 .

2. 3 .

3. 10%.

4. 4 .

5. 10,000 .

: 2000 -31.12.02.

 

:

.

2 .

 

10,000 = PMT 3 = N 10 = i 10,000 = FV -> 32,382 = PV

 

 

 

 

 

 

 

1.1.00

. 32,382

. 32,382

. 32,382

. 32,382

 

31.12.00

 

. ' 8,096

. 8,096

 

. 6,762

. ' 3,238

. 10,000

 

. 10,000

. 6,762

. ' 3,238

 

31.12.02

 

. ' 8,096

. 8,096

 

. 8,182

. ' 1,818

. 10,000

 

. 10,000

. 10,000

 

. 10,000

. 8,182

. ' 1,818

 

. 10,000

. 10,000

 

 

1.1.00 32,382

31.12.00 10,000 6,762 3,238 25,620

31.12.01 10,000 7,438 2,562 18,182

31.12.02 10,000 8,182 1,818 10,000

 

 

 

:

-1.1.00 ' -' . :

1. 10,000 " 5 .

2. 4,000 " .

3. .

4. 7% .

5. 10%.

6. 2,000 ".

: -31.12.00 -31.12.04.

 

2 . .

 

 

 

10,000 = PMT

5 = n

10% = i

4,000 = FV

40,392 = COMP PV

10,000 = PMT

5 = n

7% = i

4,000 = FV

43,854 = COMP PV

 

1.1.00

 

. 40,392

. 40,392

 

. 43,854

. 43,854

 

 

. 2,000

. 2,000

 

. ' 2,000

. 2,000

31.12.00

. ' 7,065

. 7,065

 

. 5,691

. ' 4,039

. 10,000

. ' " 605

. ' 605

( )

. 10,000

. 6,930

. ' 3,070

 

31.12.04

 

. ' 7,065

. 7,065

 

. 8,727

. ' 1,273

. 10,000

 

. 4,000

. 4,000

 

. ' " 181

. ' 181

 

. 10,000

. 9,084

. ' 916

 

. 4,000

. 4,000

 

:

 

. :

  1. .
  2. .

 

:

 

, .

 

:

.

 

:

-FV.

 

.

 

:

1.1.00. 10,000 3 . 10%. 4 . 5,000 . .

 

:

2000 -31.12.02 :

.      -31.12.02 - 5,000

.      -31.12.02 - 3,000

.        -31.12.02 - 8,000

 

3.

 

 

 

 

 

 

 

10,000 = PMT

3 = n

10% = i

24,868 = COMP PV

10,000 = PMT

3 = n

10% = i

5,000 = FV

28,625 = COMP PV

 

1.1.00

 

. 24,868

. 24,868

 

. 28,625

. 28,625

 

31.12.00

 

. ' 8,289

. 8,289

 

. 7,513

. ' 2,487

. 10,000

 

. 10,000

. 7,137

. ' 2,863

 

31.12.02

 

. ' 8,289

. 8,289

 

. 9,091

. ' 909

. 10,000

 

. 10,000

. 8,636

. ' 1,364

 

 

 

 

.

 

 

. 5,000

. 5,000

 

.

 

 

. 3,000

. 2,000

. 5,000

 

**.

 

 

. 5,000

. 5,000

 

** 5,000 .

 

:

.

 

:

-FV. .

:

-FV .

 

:

- 5,000 . .

 

 

 

10,000 = PMT

3 = n

10% = i

5,000 = FV

28,625 = COMP PV

 

 

 

1.1.00

 

. 28,625

. 28,625

 

. 28,625

. 28,625

 

31.12.00

 

. ' 7,875

. 7,875

 

. 7,137

. ' 2,863

. 10,000

 

 

 

 

. 10,000

. 7,137

. ' 2,863

 

31.12.02

 

 

 

.

 

. 5,000

. 5,000

 

. 5,000

. 5,000

 

.

 

. 5,000

. 5,000

 

. 2,000

. 2,000

 

. 3,000

. 2,000

. 5,000

 

**.

 

. 5,000

. 5,000

 

. 5,000

. 5,000

 

 

 

** 5,000 .

 

:

 

( ).

.

 

:

' 50 2 .

3 - -'.

4-7.

 

- !!!

 

 

 

2 :

 

-> 3 .

 

 

 

 

 

BGN

n=10

i=10%

20,000=PMT

10,000=FV

135,180=COMP PV

100,000

 

 

. 139,036

. 100,000

. 39,036

 

. 20,000

. 20,000

. ' 0

 

 

 

 

 

. ' " 3,000

. 3,000

 

 

 

31.12

 

. ' 11,904

. ' 11,904

 

1.1

 

. 20,000

. 8,906

. ' 11,094

 

31.12

 

 

. ' 10,203

. ' 10,203

 

 

 

3 :

 

3.

.

 

 

 

 

BGN

n=10

i=12%

8,000=PMT

50,626=COMP PV

51,000

 

 

BGN

n=10

i=12%

8,000=PMT

5,000=FV

52,236=COMP PV

40,000

. 50,626

. 50,626

 

. 8,000

. ' 0

. 8,000

. 52,236

. 40,000

. 12,236

 

. ' " 2,000

. 2,000

 

. 8,000

. 8,000

. ' 0

 

 

. ' 5,063

. 5,063

 

. ' 4,769

. ' 4,769

 

. ' 4,985

. ' 4,985

 

 

 

4 :

 

1.

 

10=N

3%= I

3,500 = PMT

20,000 =

 

29,855 = COMP PV

 

:

9,856

896

" 10,752 "

 

5-7 :

 

3.

.

 

5: '

 

6: 267,440

38,744

" 306,184

'

 

7: ' = 70,000 "

 

 


3

15.3.06

 

 

 

5-7:

 

.      = 15,000:

 

 

. 8,000 . 15,000

. 8,000 . 15,000

. 30,000

 

.      = 7,000:

 

 

. 8,000 . 7,000

. 8,000 . 1,000

. 1,000 . 22,000

. 1,000 . 30,000

 

 

:

 

  1. 1 .
  2. 2 - .
  3. 2:

 

- .

 

- . . 1,000 2,000 , -1000 .

2000 1000 1000 -1000.

 

 

 

:

 

  1. .
  2. .

 

 

XXX

 

 

.. XXX

XXX ..

 

 

XXX '

( ) P.N

 

XXX

 

 

.. XXX

XXX ..

 

 

XXX '

( + ) P.N

 

 

.

 

:

 

-1.1.01 ' -' :

1. 1,000

2. 20

3. 8%.

4. 18 .

5. .

 

:

1.1.01 4

31.12.03 4.3

30.6.04 4.2

31.12.04 4.5

 

:

  1. -31.12.06.
  2. 2004.
  3. " -31.12.04.

 

1.

 

1,000 = PMT

40 = n

8% = i

11,925 = comp pv

 

31.12.06 (' ) 7,950 = 12/18 * 11,925

 

' 2004:

 

 

77+89

 

 

.. 12,864

12,456 ..

 

 

574 '

( ) P.N

 

973+1,036

 

 

.. 0

0 ..

 

 

2,009 '

( + ) P.N

 

' 2004: 2,583 = 574 + 2009

 

" -31.12.04: 12,665 = 4.5/4 * 10 BAL

 

 

:

 

.

 

, .

 

- .

 

:

 

-1.1.01 ' ' 10,000 . 8 . . 10 . ' 5,000 . 10% 7%.

 

11.00 5 100

1.01 5.1 105

12.02 5.2 107

11.03 5.3 108

12.03 5.4 110

 

:

  1. ' ' -2003.
  2. -31.11.03 ' .
  3. -31.12.03 ' " ' / .

 

1. 1.

 

10,000 = PMT

8 = n

10% = i

53,349 = comp pv

 

 

5,977

 

 

.. 40,138

44,407 ..

 

 

1,708 '

( ) P.N

 

4,611

 

 

.. 0

0 ..

 

 

4,611 '

( + ) P.N

2. . 40,138

. 0

. 37,344 = 7/10 * 53,349

. () 5,400 = 108/100 * 5,000

. 2,606 P.N

 

3. . 40,138

. 0

. 5,400

. 34,738

 

:

 

 

 

1-4:

 

 

:

 

1,000 = PMT

9 = n

10% = i

 

5,759 = comp pv

 

  1. 3
  2. 533.49 = INT2
  3. 513.16 = PRN3
  4. 466.51 = PRN2

 

5-10:

 

.

 

11-13:

 

BGN

5= n

112,000 = PMT

1,500 = FV

8% = i

 

483,979 = comp pv

 

11. 1 ( 4.)

12. 5

 

 

92,522

 

 

.. 386,317

418,476 ..

 

 

60,363 '

( ) P.N

 

33,478

 

 

.. 30,905

33,478 ..

 

 

30,905 '

( + ) P.N

 

" ' 91,268 = 60,363 + 30,905

 

13. 5 137,495 = 1.72/1.2 * PRN4

 

 

 

 

14-15:

 

4,982.15 = PMT

1% = i

36 = n

150,000 = comp pv

 

1.

 

14. ' 30,000 = 150,000/5

15. '

196,000 = 0.98 * 200,000

200,000

 

4,000

20,831

" 24,831

 

16-18:

 

3,000 = PMT

7 = n

10% = i

 

14,605 = comp pv

 

16. 3 - 12,000

17. 1

 

6,605

1,461

" 8,066

 

18. 5

 

 

3,000 = PMT

7 = n

12,000 - = PV

16,326 = comp i

 

1,408 = PRN3


4

22.3.06

 

5-10:

 

.

 

:

 

BGN

20,000 = FV

9 = i

8 = n

311,685- = PV

 

50,000 = comp pmt

 

:

 

BGN

50,000 = pmt

9 = i

8 = n

 

301,648- = COMP PV

 

5. 2

6. 1

7. 2

8. 3 18,576 = 4 INT

9. 1

10. 3 103'399 = 6BAL

 

 

 

:

 

:

 

  1. - " . , . .
  2. - . " . .

 

. .

 

 

- 4

 

:

 

  1. " .
  2. .

 

:

 

  1. - .
  2. cost + - " .

 

.     

 

.

 

1.       .

2.       .

3.       , , , , . , .

4.       .

5.       ' : , '.

6.       :

. - , .

. .

 

" .

 

.     

:

 

1.       - . : , , .

2.       - . : , , " .

. .

. .

 

:

" , .

", , ( ).

 

XXX

(XXX) ( + )

XXX

' " (XXX)

XXX

 

.        - . : , '. .

 

.

 

:

 

" ". . :

 

  1. , .
  2. .
  3. .
  4. - 25% .

 

1-3 .

 

 

 

4 ( ). 25% . .

 

" :

 

XXX P.N

(XXX)

XXX/0

 

 

:

 

-1.1.04 . 100,000 . -2994 - 60,000 . ( 2004) - 50,000 . -31.12.04 - 20%.

: 2004.

 

25%. .

 

:

 

(") 100,000

(") (110,000)

(10,000)

 

:

50,000 P.N

(60,000)

(10,000)

 

 

:

30,000 .

 

:

 

(") 100,000

(") (90,000)

" 10,000

 

:

 

60,000 P.N

(60,000)

0

 

 

 

  1. - :

 

.     

 

= %

+

 

. , . , , .

 

:

1. / - , , , , . : .

2. - , .

3. - , , .

4. - .

5. , , - .

6. - - .

 

- ( , ').

 

.      - .

 

.        - , :

 

' = %

"

 

.

 

:

 

" : XXX

XXX

XXX

 

" : (XXX)

XXX))

(XXX)

" XXX

(%X)

XXX

(XXX)

XXX

 

:

 

:

" 100 120 140 100

40% 50% 60% 80%

0 60 84 80

0 (40) (60) (84)

/ 0 20 24 (4)


:

 

. 4 3 ( ).

.


5

29.3.06

 

:

 

:

 

:

 

XXX = - % * "

 

(XXX) :

- % * "

:

_____ ' - *(%-1) + %*"

XXX

 

:

 

:

 

  1. :

 

(XXX)

" " XXX

XX/(XX)

. .

 

  1. :

 

XXX

" " (XXX)

XX/(XX)

. .

 

: .

, .

 

1 :

 

12/00 - 15%

 

- 25% , 2000 " ".

 

/ :

 

:

50,000

3 (900) = 300 * 3

0

' 875 = 1.25 * 700

49,975

 

 

:

7,000

22,800

' 700

30,500

 

" 49,975

" (30,500)

19,475 - 25%

 

12/00:

 

7,000 P.N

(7,000)

0

 

12/00:

 

  1. ' :

 

(0)

" 7,000

7,000 (. )

 

  1. ' :

 

7,000

" (7,000)

0

12/01 - 60%

 

:

24,850 = 150 () - 25% * 50,000

26,275 = 200 * 2 + 1.25 * 700 + 50% * 50,000

51,125

 

 

:

30,000

10,000 = 700 + 9.300

40,000

 

" 51,125

" (40,000)

" 11,125

60%

6,675

0

6,675

 

12/01:

 

23,675 = 7,000 - 60% * 51,125

(17,000) = 7,000 - 60% * 40,000

6,675

 

 

12/01:

 

  1. ' :

 

(24,850)

" 30,675

5,825 ()

 

  1. ' :

 

30,000

" (24,000)

6,000 ()

 

12/02 - 95%

 

:

37,140 = 360 () - 75% * 50,000

12,825 = 300 () - 1.25 * 500 + 25% * 50,000

49,965

 

 

:

31,500

3,500

35,000

 

" 49,965

" (35,000)

" 14,965

95%

14,217

(6,675)

7,542

 

12/02:

 

16,792 = 30,675 - 95% * 49,965

(9,250) = 24,000 - 95% * 35,000

7,542

 

12/02:

 

  1. ' :

 

(37,140)

" 47,467

10,327 ()

 

  1. ' :

 

31,500

" (33,250)

(1,750) ()

 

 

 

12/03 - 100%

 

:

49,665 = 2 * 300 - 1.25* 500 + 210 - 150 - 50,000

0

49,665

 

:

32,500 = 500 + 32,000

0

32,500

 

" 49,665

" (32,500)

" 17,165

100%

17,165

(14,217)

2,948

 

12/03:

 

2,198 = 47,467 - 100% * 49,665

(750-) = 33,250 - 100% * 32,500

2,948

 

 

12/03:

 

  1. ' :

 

(49,665)

" 49,665

0

2. ' :

 

32,500

" (32,500)

0

 

 

 

" .

 

- .

- " ":

* ( - 1)

 

:

-1.1.03 . 100,000 . " .

10% .

 

 

 

2002

30,000

90,000

3,000

2003

80,000

0

1,000

 

: " " 2002 -2003.

 

 

:

 

12/02:

 

:

 

= 3,000 - 30,000 = 22.5%

+ 90,000 + 30,000

 

 

:

30,250 = 22.5% * 90,000 + 10% * 100,000

69,750

100,000

 

 

:

30,000

90,000

120,000

 

" 100,000

" (120,000)

" (20,000)

/ 0

(20,000)

 

12/02:

 

22,500 = 0 - 22.5% * 100,000

(42,500) = 0 - 77.5% * 20,000 + 22.5% * 120,000

(20,000)

 

12/02:

 

  1. ' :

 

(30,250)

" 22,500

(7,750) ()

 

  1. ' :

 

30,000

" (42,500)

(12,500) ()

20,250

 

12/03 - 100%

 

:

100,000

0

100,000

 

 

:

(110,000)

0

(110,000)

 

" 100,000

" (110,000)

" (10,000)

(20,000)

10,000

 

12/03:

 

77,500 = 22,500 - 100% * 100,000

(67,500) = 42,500 - 10,000 * (100% - 1) + 100% * 110,000

10,000

 

 

12/03:

 

  1. ' :

 

(100,000)

" 100,000

0

 

  1. ' :

 

110,000

" (110,000)

0

 

 

:

 

- ' 1, 2, 6-7

 


 

1:

 

.

 

2:

 

12/00 40%:

 

" :

 

: 4,676 = 324 - 25% * 20,000

: 17,400 = 1800 + 600 + 75% * 20,000

22,076

 

" :

 

: (8,500)

: (11,200) = 1,200 + 10,000

(19,700)

" : 2,376

: 40%

: 950

: 0

: 950

 

 

" :

: 8,830 = 0 - 40% * 22,076

: (7,880) = 0 - 40% * 19,700

: 950

 

:

1. '

: (4,676)

": 8,830

4,154 ()

2. ' :

: 8,500

" : (7,880)

620 ()

12/01 50%:

 

" :

: 9,596 = 80 - 324 - 50% * 20,000

: 10,900 = 1800 + 900 - 50% * 20,000

20,496

" :

: (16,000)

: (11,700) = 1,200 + 10,500

(27,700)

" : (7,204)

: 950

: (8,154)

 

 

" :

: 1,418 = 8,830 - 50% * 20,496

: (9,572) = 7,880 - 7,204 * (50% - 1) + 50% * 27,700

: 8,154

 

:

1. '

: (9,596)

": 10,248

652

 

2. ' :

: 16,000

" : (17,452)

(1,452)

 

12/02 90%:

 

" :

 

: 14,535 = 62 - 80 - 324 - 75% * 20,000

: 6,200 = 600 - 1800 + 25% * 20,000

20,734

 

" :

 

: (18,100)

: (1,750) = 1,200 + 550

(19,850)

" : 884

: 90%

: 796

: (7,204)

: 8,000

 

 

" :

: 8,413 = (8,830 + 1,418) - 90% * 20,734

: (413) = (9,572 + 7,880) - 90% * 19,850

: 8,000

 

:

1. '

: (14,535)

": 18,661

4,126 ()

2. ' :

: 18,100

" : (17,865)

235 ()

 


6-7:

 

6. 5% :

 

" 1,000

" (910 )

" / 90

 

" :

 

80,000 P.N

(80,000)

0

 

'

 

7. 12/99 5%:

 

" :

 

: 0

: 1,000

1,000

 

" :

 

: (80 )

: (830 )

(910 )

" : 90

: 5%

4.5

. : 0

: 4.5

 

" :

 

: 50 = 5% * 1,000

: (45.5 ) = 5% * 910

: 4.5

 

'

 

 


6

5.4.06

 

1 :

 

'

 

95 - 30%:

 

" :

: 444 = 30% * 1,080 + 10% * 1,200

: 756 = 70% * 1,080

1,200

" :

: (330)

: (850)

(1,180)

" : 20

: 30%

" : 6

: 0

: 6

 

 

" :

: 360 = 30% * 1,200

: (354) = 30% * 1,180

: 6

 

:

1. '

: (444)

": 360

(84)

 

2. ' :

: 330

" : (354)

(24)

 

" 108.

 

96 - 75%:

 

" :

: 876 = 70% * 1,080 + 10% * 1,200

: 324 = 30% * 1,080

1,200

" :

: (900)

: (260)

(1,160)

" : 40

: 75%

" : 30

: (6)

: 24

 

 

" :

: 540 = 360 - 75% * 1,200

: (516) = 354 - 75% * 1,160

: 24

 

:

1. '

: (876)

": 900

24

 

2. ' :

: 900

" : (870)

30

 

 

:

 

, , :

.

.

 

:

-1.1.01 . 100,000 . 1.7 -1.7.01 -3 .

 

:

 

2001 300,000 100,000

10,000

4,000

 

2002 40,000 - 3,000

** -1.7 .

 

1.01 4 5

7.01 4.05 5.05

12.01 4.1 5.1

7.02 4.15 5.2

12.02 4.2 4.9

: " -2001 -2002.

 

2001:

 

:

 

72% = 5.05/5 * 4,000 - 5.05/5 * 10,000 - 5.05/5 * 300,0000

5.1/5 * 100,000 + 5.05/5 * 10,000 - 5.05/5 * 300,000

 

 

" :

: 135,000 = 4.05 * 1/3 * 100,000

: 273,333 = 4.1 * 2/3 * 100,000

408,333

" :

: (303,000) = 5.05/5 * 300,000

: (102,000) = 5.1/5 * 100,000

(405,000)

" : 3,333

: 72%

" : 2,400

: 0

: 2,400

 

 

" :

: 294,000 = 72% * 408,333

: (291,600) = 72% * 405,000

: 2,400

 

:

1. '

: (135,000)

": 294,000

159,000

 

2. ' :

: 303,000

" : (291,600)

11,400

 

2002:

 

:

 

100% = 5.2/5 * 3,000 - 5.2/5 * 40,000 + 5.05/5 * 4,000 - 5.05/5 * 300,0000

5.2/5 * 3,000 - 5.2/5 * 40,000 + 5.05/5 * 4,000 - 5.05/5 * 300,0000

 

 

" :

: 273,333 = 4.05 * 1/3 * 100,000 - 4.15 * 1/3 * 100,000

: 140,000 = 4.2 * 1/3 * 100,000

413,333

" :

: (344,600) = 5.2/5 * 40,000 + 5.05/5 * 300,000

: 0

(344,600)

" : 68,733

: 100%

" : 68,733

: (2,400)

: 66,333

 

 

" :

: 119,333 = 294,000 - 413,333

: (53,000 ) = 291,600 - 344,600

: 66,333

 

:

1. '

: (273,333)

": 413,333

140,000

 

2. ' :

: 344,600

" : (344,600)

0

 

 

' 3 :

 

?

 

", " , - !

- .

, , , - .

 

7,000 - 5,000 - 10,000 - 70,000 - 762,000 = 24.17%

7,000 - 5,000 - 10,000 - 762,000 + 2,000,000

 

 

' 4 :

 

: '

 

' 5 :

 

: '

 

 

:

 

( 1-7) -

2

1 ( ' -')

 

 


 

 

' 1 (25%):

 

:

 

1.1.2003.

.

300 .

 

31.12.2003 - 22%:

 

" 19,860,000 = 1.6 * 100,000 + 300,000 - 20,000,0000

" (16,805,000) = 100,000 + 125,000 + 250,000 + 14,025,000 + 2,305,000

3,055,00 - 25%

 

12/03:

 

2,595,000 P.N

(2,595,000) = 40,000 + 250,000 + 2,305,000

0

 

12/03:

 

1. ' :

 

(8,000,000)= 1/3 *18,000,000+ 2,000,000

" 2,595,000

(5,405,000) (. )

 

2. ' :

 

2,595,000

" (2,595,000)

0

 

31.12.2004 - 70%:

 

:

14,000,000 = 2/3 * 18,000,000 + 20,000,000

6,610,000 = 2 * 225,000 + 1.6 * 100,000 +6,000,000

20,610,000

 

:

(9,115,000) = 250,000 + 40,000 + 30,000 + 8,795,000

(2,546,000) = 30,000 + 125,000 + 2,391,000

(11,661,000)

 

" 20,610,000

" (11,661,000)

" 8,949,000

70%

6,264,300

. 0

6,264,300

 


12/04:

 

11,832,000 = 2,595,000 + 70% * 20,610,000

(5,568,000) = 2,595,000 + 70% * 11,661,000

6,264,000

 

 

12/04:

 

1. ' :

 

(14,000,000)

" 14,427,000

427,000 ()

 

2. ' :

 

9,115,000

" (8,163,000)

953,000 ()

 

' 1 (40%):

 

31.12.2002 - 22%:

 

" 22,316 = 324 - 3 * 200 + 1.7 * 1,200 + 20,000

" (16,700) = 1,200 + 1,500 + 14,000

5,616 - 25%

 

12/02:

 

1,500 P.N

(1,500)

0

 

12/02:

 

1. ' :

 

(0)

" 1,500

1,500 (. )

 

2. ' :

 

1,500

" (1,500)

0

31.12.2003 - 50%:

 

:

9,596 = 404 - 10,000

11,140 = 1.7 * 1,200 + 900 - 10,000

20,736

:

(8,000)

(9,200) = 1,200 + 8,000

(17,200)

 

" 20,736

" (17,200)

" 3,536

50%

1,768

0

1,768

 

12/03:

 

8,868 = 1,500 - 50% * 20,736

(7,100) = 1,500 - 50% * 17,200

1,768

 

 

12/03:

 

1. ' :

 

(9,596)

" 10,368

772 ()

 

2. ' :

 

8,000

" (8,600)

(600) ()

 

31.12.2004 - 70%:

 

:

9,532 = 468 - 10,000

11,440 = 1.7 * 1,200 + 600 - 10,000

20,972

:

(14,100)

(8,200) = 1,200 + 7,000

(22,300)

 

" 20,972

" (22,300)

" (1,328)

1,768

(3,096)

 

12/04:

4,312 = (8,868 + 1,500) - 70% * 20,972

(7,408) = (7,100 + 1,500) - 30% * 1,328 + 70% * 22,300

(3,096)

 

12/04:

 

1. ' :

(9,532)

" 14,680

5,148 ()

2. ' :

 

14,100

" (16,009)

(1,909) ()

 

31.12.2005 - 90%:

 

:

14,432 = 568 - 75% * 20,000

6,740 = 1.7 * 1,200 + 300 - 5,000

21,172

 

:

(18,100)

(1,750) = 1,200 + 550

(19,850)

 

" 21,172

" (19,850)

" 1,322

90%

1,190

(1,328)

2,518

 

12/05:

 

4,375 = (4,312 + 8,868 +1,500) - 90% * 21,172

(1,857) = (7,408 + 7,100 + 1,500) - 90% * 19,850

2,518

 

 

12/05:

 

1. ' :

 

(14,432)

" 19,055

4,623 (. )

 

2. ' :

 

18,100

" (17,865)

235 (. )

1-2:

 

1. '

 

1999:

60,000,000 = 48%

(65,000,000 + 60,000,000)

 

:

164,000,000 = 4.1 * 40,000,000

328,000,000 = 4.1 * 80,000,000

492,000,000

:

(234,000,000) = 3.9* 20,000,000 + 3.9* 40,000,000

(266,500,000) = 4.1 * 65,000,000

(500,500,000)

" 492,000,000

" (500,500,000)

" (8,500,000)

0

(8,500,000)

 

12/99:

 

236,160,000 = 48% * 492,000,000

(244,660,000) = 52% * 8,500,000 + 48% * 500,500,000

(8,500,000)

 

2. '

 

2000:

 

92,000,000 = 80%

(23,000,000 + 92,000,000)

 

:

324,000,000 = 4 * 40,000,000 + 4.1 * 40,000,000

160,000,000 = 4 * 40,000,000

484,000,000

:

(363,700,000) = 3.9 * 60M + 4 * 15M + 4.1 * 17M

(92,000,000) = 4 * 23,000,000

(455,700,000)

 

" 484,000,000

" (455,700,000)

" 28,300,000

80%

" 22,640,000

 

3. 31,140,000 "

 

4-7:

 

4. '

 

5,000 + 1,500 + 108 = 18.88%

35,000

 

5. '

 

" 39,500 = 4 * 7,500 + 3.8 * 1,500 + 3.8 * 1,000

" (35,000)

4,500 - 25%

 

12/00:

 

6,608 P.N

(6,608)

0

 

6. '

 

100 + 7,000 + 72 + 7,300 + 1,000 - 10,500 = 55.91%

100 + 7,000 + 72 + 7,300 + 10,500 + 17,900

 

7. '

 

2001:

 

:

28,400 = 4.4*1,500+ 4.2*1,500+ 4*1,500+ 3.8*1,500+ 3.8*1,000

11,440 = 4.4 * 2 * 200 - 4.4 * 3,000

39,840

 

:

(24,100)

(17,900)

(42,000)

 

" 39,840

" (42,000)

" (2,160)

0

(2,160)

 

12/01:

 

17,296 = 6,608 - 60% * 39,840

(19,456) = 6,608 - 40% * 2,160 + 60% * 42,000

(2,160)


7

26.4.06

 

-17.5 -4.7 ' 16:30-20:00.

 

- .

 

 

- 2

 

, .

 

.

 

. , " .

 

:

 

+ .

 

, .

 

:

 

.

.

15% .

.

 

, 1,2 -4 , 15% .

 

: 15%.

 

15% -> "".

 

, , , 15%. " " ( " ").

 

, 15% 15%.

 

:

 

2000 . 10 . 100,000 .

 

' 1 8,000 , ' 2 30,000 , ' 3 , ' 4 100,000 . .

 

: , .

 

:

 

1 - 8,000 = 8% -> = 0

2 - 30,000 = 30% -> = 100,000

3 - 0 = 0% -> = 0

4 - 100,000 = 100% -> = 100,000

 

" = 200,000

 

(6 + 2 15% ) = 800,000

 

" = 1,000,000

 

:

 

, . .

 

:

 

, :

 

.

.

25%.

50%.

 

:

 

, " ".

 

 

.

 

 

 

2001:

 

:

 

1,000 - 5,000 - 3,000 - 200,000 =17.37%

1,000 - 200,000 + 900,000

 

2001 ( -25%) .

 

" 900,000 = 100,000 + 800,000

" (1,110,000) = 10,000 + 200,000 + 900,000

(210,000)

 


12/01:

 

0 P.N

(210,000) = 10,000 + 200,000

(210,000)

 

12/01:

 

1. ' :

 

(338,320)=100,000+ 17.4%* 680,000 + 120,000

" 0

(338,320) (. )

 

2. ' :

 

210,000

" (210,000)

0

 

2002:

 

:

 

200 - 1,500 - 300,000 + 1,000 - 200,000 + 6,000 =82.4%

200 - 1,000 - 200,000 + 300,000 + 100,000 + 12,000

 

 

" . (, ') - . (", ') - .

- .

- 2 .

 

:

780,320 = 100,000 + 120,000 + 82.4% * 680,000

119,680 = 17.6% * 680,000

900,000

 

:

(516,000) = 6,000 + 10,000 + 200,000 + 300,000

(106,000) = 6,000 + 100,000

(622,000)

 

" 900,000

" (622,000)

" 278,000

82.4%

229,072

.. (210,000)

439,072

 

12/02:

 

741,600 = 0 - 82.4% * 900,000

(302,528) = 210,000 - 82.4% * 622,000

439,072

(7,000)

432,072

 

 

12/02:

 

1. ' :

 

(780,320)

" 741,600

(38,720) (. )

 

2. ' :

 

516,000

" (512,528)

3,472 (. )

 

: . 35,248

 

2003:

 

 

200 -300,000 + 1,000 - 200,000 + 30,000 - 350,000 +12,000 =100%

200 - 1,000 - 200,000 + 300,000 + 30,000 - 350,000 + 12,000

 

 

:

900,000 = 100,000 + 680,000 + 120,000

0

900,000

 

:

(842,000) = 30,000 - 10,000 + 12,000 + 850,000

0

(842,000)

 

" 900,000

" (842,000)

" 58,000

100%

58,000

.. (229,072)

(171,072)

 

12/03:

 

158,400 = 741,600 - 900,000

(329,472) = 512,528 - 872,000

(171,072)

' " (30,000)

(201,072)

 

12/03:

 

1. ' :

 

(900,000)

" 900,000

0

 

2. ' :

 

842,000

" (842,000)

0


8

10.5.06

 

:

 

:

 

. , ( - ).

 

:

 

+

 

- 15% .

+ - .

 

:

 

= " + "

" + ' "

 

" " = " *

 

= ' ..

 

= *

 

" = +

 

, ", " - " , - .

 

- 3 ( ) , ( ' " ").

 

 

( ):

 

  1. - 15% .

, 9-10.

 

  1. -

25%

, 9-10.

 

  1. 50%

, 9-10.

 

  1. .

 

  1. = *

 

  1. = - ..

 

  1. = *

 

  1. = + ..

 

 

  1. . ..

.

 

 

:

 

:

 

XXX 6

(XXX) 7

XXX

 

:

 

.

 

  1. :

(XXX) 9

" XXX 5

XXX/(XXX)

. .

  1. :

XXX

" (XXX) 8

XXX/(XXX)

. .

 

:

() .

 

 

( ):

 

2000:

 

  1. : 30% 15% - 2.

 

  1. :

 

20,000 = 18.18% -> 25% 9-10.

90,000 + 20,000

 

9. = 30% * 20,000 = 6,000

 

10. . ..

 

. :

200,000 = 10 * 20,0000

(130,000) = 20,000+ 90,000+ 20,000

" 70,000

 

1-3 - " ".

 

:

 

 

1. :

(6,000)

" 0

(6,000) .

2. :

40,000

" (0)

40,000 .

 

1-3 -> . :

. 34,000 "

 

2001:

 

  1. : 30% 15% - 2.

 

  1. :

 

80,000 = 61.54% -> 25% 3

50,000 + 80,000

 

  1. :

 

20,000 * 6 = 60% -> -50% 4

20,000 * 10

 

  1. :

 

0 - 20,000 + 50,000 + 80,000 = 75%

0 - 4 * 20,000 + 6 * 20,000

 

  1. = 61.54% * 20,000 * 6 = 73,848

 

  1. = 0 - 73,848 = 73,848

 

  1. = 75% * 73,848 = 55,386

 

  1. = 0 + 55,386 = 55,386

 

  1. = 30% * 20,000 * 5 + 20,000 * 1 = 50,000

 

  1. . ..

 

. -100% 10 '.

 

":

 

: 73,848 ( 6)

: (55,386) ( 7)

: 18,462

 

:

 

 

1. :

(50,000) ( 9)

" 73,848 ( 5)

23,848 .

2. :

100,000 = 20,000 + 80,000

" (55,386) ( 8)

44,614 .

 

:

 

2002 -2003.

 

 

 

 

2002:

 

  1. : 30% 15% - 2.

 

  1. :

 

140,000 = 87.5% -> 25% 3

140,000 + 20,000

 

  1. :

 

20,000 * 9 = 90% -> -50% 4

20,000 * 10

 

  1. :

 

55,386 - 20,000 + 20,000 + 140,000 = 98.78%

73,848 - 1 * 20,000 + 9 * 20,000

 

  1. = 87.5% * 20,000 * 9 = 157,500

 

  1. = 73,848 - 157,500 = 83,652

 

  1. = 98.78% * 83,652 = 82,631

 

  1. = 55,386 + 82,631 = 138,017

 

  1. = 30% * 20,000 * 3 + 20,000 * 6 = 138,000

 

  1. . ..

 

. -100% 10 '.

 

":

 

: 83,652 ( 6)

: (82,631) ( 7)

: 1,021

 

:

 

 

1. :

(138,000) ( 9)

" 157,500 ( 5)

19,500 .

2. :

160,000 = 20,000 + 140,000

" (138,017) ( 8)

21,983 .

 

2003:

 

  1. : 30% 15% - 2.

 

  1. :

 

160,000 = 100% -> 25% 3

160,000

 

  1. :

 

20,000 * 10 = 100% -> -50% 4

20,000 * 10

 

  1. :

 

82,631.45 - 55,386 - 20,000 + 160,000 = 98.78%

83,652 - 73,848 - 10 * 20,000

 

  1. = 100% * 20,000 * 10 = 200,000

 

  1. = 157,500 - 200,000 = 42,500

 

  1. = 98.78% * 42,500 = 41,982

 

  1. = 41,982 + 138,018 = 180,000

 

  1. = 30% * 20,000 * 1 + 20,000 * 9 = 186,000

 

  1. . ..

 

. -100% 10 '.

 

":

 

: 42,500 ( 6)

: (41,982) ( 7)

: 518

 

:

 

 

1. :

(186,000) ( 9)

" 200,000 ( 5)

14,000 .

2. :

180,000 = 20,000 + 160,000

" (180,000) ( 8)

0


9

31.5.06

 

 

:

 

( -1) . . 10 :

 

. XXX

. XXX

 

.

.

 

:

 

( 1-3 ) , , .

 

, . :

 

( " - ) * (1 - )

 

10 10() .

 

. XXX

. XXX

 

10() :

 

. XXX

. XXX

 

 

:

 

-1.1.00 3 . 30,000 . 20% -80% .

 

:

 

2000 30,000 90,000 2

2001 80,000 - 3

 

 

:

 

 

 

2000:

 

  1. : 20% 15% - 2.

 

  1. :

 

30,000 = 25% -> 25% 3

30,000 + 90,000

 

  1. :

 

30,000 * 2 = 66.667% -> -50% 4

30,000 * 3

 

  1. :

 

0 - 90,000 + 30,000 = 133.33%

0 - 30,000 * 3

 

  1. = 25% * 30,000 * 2 = 15,000

 

  1. = 0 - 15,000 = 15,000

 

  1. = 133.33% * 15,000 = 20,000

 

  1. = 0 + 20,000 = 20,000

 

  1. = 20% * 30,000 * 2 = 12,000

 

  1. . ..

 

. . 25,000 = (15,000 - 90,000)*(100% - 133.33%)

. 25,000

 

":

 

: 15,000 ( 6)

: (20,000) ( 7)

: (25,000)

: (30,000)

 

:

 

 

1. :

(12,000) ( 9)

" 15,000 ( 5)

3,000 .

2. :

30,000

" (20,000) ( 8)

10,000

(25,000)

(15,000) .

 

2001:

 

  1. : 20% 15% - 2.

 

  1. :

 

80,000 = 100% -> 25% 3

80,000

 

  1. :

 

30,000 * 3 = 100% -> -50% 4

30,000 * 3

 

  1. :

 

20,000 - 80,000 = 80%

15,000 - 90,000

 

  1. = 30,000 * 3 = 90,000

 

  1. = 15,000 - 90,000 = 75,000

 

  1. = 80% * 75,000 = 60,000

 

  1. = 20,000 + 60,000 = 80,000

 

  1. = 100% * 30,000 * 2 + 20% * 30,000 * 1 = 66,000

 

  1. . ..:

. 25,000

. 25,000

 

. -100% 10 '.

 

":

 

: 75,000 ( 6)

: (60,000) ( 7)

: 25,000

: 40,000

 

 

:

90,000

(80,000)

10,000

 

2000 (30,000)

2001 40,000

10,000

 


:

 

1. :

(66,000) ( 9)

" 90,000 ( 5)

24,000 .

2. :

80,000

" (80,000) ( 8)

0

 

:

 

. . :

 

= %

' " - +

 

 

:

 

* "

 

:

 

*

 

, , " , .

 

:

 

2000:

 

  1. : 20% 15% - 2.

 

  1. :

 

90,000 = 60% -> 25% 3

60,000 + 90,000

 

  1. :

 

20,000 * 6 = 60% -> -50% 4

20,000 * 10

 

  1. :

 

0 - 60,000 + 90,000 = 75%

0 - 200,000

 

  1. = 60% * 20,000 * 6 = 72,000

 

  1. = 0 - 72,000 = 72,000

 

  1. = 75% * 72,000 = 54,000

 

  1. = 0 + 54,000 = 54,000

 

  1. = 20% * 20,000 * 6 = 24,000

 

  1. . ..

 

. -100% 10 '.

 

":

 

: 72,000 ( 6)

: (54,000) ( 7)

: 18,000

 

 

:

 

1. :

(24,000) ( 9)

" 72,000 ( 5)

48,000 .

2. :

90,000

" (54,000) ( 8)

36,000 .

 

2001:

 

:

 

20,000 * 2 = 31.25%

72,000 - 20,000 * 8 + 20,000 * 2

 

:

 

20,625 = (54,000 - 120,000) * 31.25%

 

 

  1. : 20% 15% - 2.

 

  1. :

 

120,000 = 70.59% -> 25% 3

50,000 + 120,000


 

  1. :

 

20,000 * 6 = 75% -> -50% 4

20,000 * 8

 

  1. :

 

50,000 * 31.25% - 20,625 - 54,000 - 50,000 + 120,000 = 90.63%

72,000 - 20,000 * 8

 

  1. = 70.59% * 20,000 * 6 = 84,706

 

  1. = 72,000 - 84,706 = 12,706

 

  1. = 90.63% * 12,706 = 11,515

 

  1. = 54,000 + 11,515 = 65,515

 

  1. = 100% * 20,000 * 6 = 120,000

 

  1. . ..

 

. -100% 10 '.

 

":

 

: 12,706 ( 6)

: (11,515) ( 7)

: 1,191

 

 

:

 

1. :

(120,000) ( 9)

" 84,706 ( 5)

35,294 .

2. :

99,375 = 20,625 - 120,000

" (65,515) ( 8)

33,860 .

 

3. : 20,625

 

 

2002:

 

:

 

18,750 = 60,000 * 31.25%

 

 

  1. : 20% 15% - 2.

 

  1. :

 

180,000 = 100% -> 25% 3

180,000

 

  1. :

 

20,000 * 7 = 87.5% -> -50% 4

20,000 * 8

 

  1. :

 

18,750 - 20,615 - 65,515 - 180,000 = 99.75%

84,706 - 20,000 * 8

 

  1. = 100% * 20,000 * 7 = 140,000

 

  1. = 84,706 - 140,000 = 55,294

 

  1. = 99.75% * 55,294 = 55,156

 

  1. = 65,515 + 55,156 = 120,371

 

  1. = 20% * 20,000 * 1 + 100% * 20,000 * 6 = 124,000

 

  1. . ..

 

. -100% 10 '.

 

":

 

: 55,294 ( 6)

: (55,156) ( 7)

: 138

 

 

:

 

1. :

(124,000) ( 9)

" 140,000 ( 5)

16,000 .

2. :

140,625 = 18,750 - 20,625 - 180,000

" (120,671) ( 8)

19,954 .

 

3. : 39,375 = 20,625 + 18,750

 

 

:

 

1 .

1, 5-10

 

:

 

-1.1.01 10 100,000 . 20% .

 

:

 

2001 200,000(1) 900,000 3

2002 600,000 (2) 500,000 4

2003 1,900,000 (3) - 3

 

(1) 1,000 -4,000 .

(2) 3,000

(3) 2,000 .

 

: .

 

 

 

1 ( ):

 

2000:

 

  1. : 30% 15% - 2.

 

  1. :

 

60,000 = 42.85% -> 25% 3

80,000 + 60,000

 

  1. :

 

20,000 * 5 = 50% -> -50% 4

20,000 * 10

 

  1. :

 

0 - 80,000 + 60,000 = 70%

0 - 200,000

 

  1. = 42.85% * 30,000 * 5 = 64,275

 

  1. = 0 64,275 = 64,275

 

  1. = 70% * 64,275 = 44,992

 

  1. = 0 + 44,992 = 44,992

 

  1. = 30% * 20,000 * 5 = 30,000

 

  1. . ..

 

. -100% 10 '.

 

":

 

: 64,275 ( 6)

: (44,992) ( 7)

: 19,283

 

 

:

 

1. :

(30,000) ( 9)

" 64,275 ( 5)

34,275 .

2. :

60,000

" (44,992) ( 8)

15,008 .

 

2001:

 

:

 

20,000 * 2 = 29.47%

64,275 - 20,000 * 8 + 20,000 * 2

 

:

 

13,264 = (44,992 - 90,000) * 29.47%

 

 

  1. : 30% 15% - 2.

 

  1. :

 

90,000 = 60% -> 25% 3

60,000 + 90,000

 

  1. :

 

20,000 * 6 = 75% -> -50% 4

20,000 * 8

 

  1. :

 

60,000 * 29.47% - 13,264 - 44,992 - 90,000 + 60,000 = 77.37%

64,275 - 20,000 * 8

 

  1. = 60% * 20,000 * 6 = 72,000

 

  1. = 64275 - 72,000 = 7,725

 

  1. = 77.37% * 7,725 = 5,977

 

  1. = 5,977 + 44,992 = 50,969

 

  1. = 30% * 20,000 * 1 + 100% * 20,000 * 5 = 106,000

 

  1. . ..

 

. -100% 10 '.

 

":

 

: 7,725 ( 6)

: (5,977) ( 7)

: 1,748

 

 

:

 

1. :

(106,000) ( 9)

" 72,000 ( 5)

(34,000) .

2. :

76,736 = 13,264 - 90,000

" (50,969) ( 8)

25,767 .

 

3. : 13,264

 

 

2002:

 

:

 

8,841 = 30,000 * 29.47%

 

 

  1. : 30% 15% - 2.

 

  1. :

 

120,000 = 70.59% -> 25% 3

50,000 + 120,000

 

  1. :

 

20,000 * 6 = 75% -> -50% 4

20,000 * 8

 

  1. :

 

60,000 * 29.47% - 8,841 13,264 - 50,969 50,000 + 120,000 = 90.05%

72,000 - 20,000 * 8

 

  1. = 70.59% * 20,000 * 6 = 84,708

 

  1. = 72,000 - 84,708 = 12,708

 

  1. = 90.05% * 12,708 = 11,444

 

  1. = 50,969 + 11,444 = 62,413

 

  1. = 100% * 20,000 * 6 = 120,000

 

  1. . ..

 

. -100% 10 '.

 

":

 

: 12,708 ( 6)

: (11,444) ( 7)

: 1,264

 

:

 

1. :

(120,000) ( 9)

" 84,708 ( 5)

(35,292) .

2. :

97,895 = 8,841 - 13,264 - 120,000

" (62,413 ) ( 8)

35,479 .

 

3. : 22,105 = 8,841 + 13,264

 

2003:

 

:

 

17,682 = 60,000 * 29.47%

 

  1. : 30% 15% - 2.

 

  1. :

 

180,000 = 100% -> 25% 3

180,000

 

  1. :

 

20,000 * 7 = 87.5% -> -50% 4

20,000 * 8

 

  1. :

 

17,682 - 8,841 - 13,264 - 62,413 - 180,0000 = 103.32%

84,708 - 20,000 * 8

 

  1. = 87.5% * 20,000 * 7 = 122,500

 

  1. = 84,708 - 122,500 = 37,792

 

  1. = 103.32% * 37,792 = 39,047

 

  1. = 39,047 + 62,413 = 101,460

 

  1. = 30% * 20,000 * 1 + 100% * 20,000 * 6 = 126,000

 

  1. . ..

 

. . 2,573 = (122,500 - 200,000) * (100% - 103.32%)

. 2,573

 

":

 

: 37,792 ( 6)

: (39,047) ( 7)

: (2,573)

: (3,828)

 

 

:

 

1. :

(126,000) ( 9)

" 122,500 ( 5)

(3,500) .

2. :

140,213 = 8,841 - 17,682 - 13,264 - 180,000

" (101,460) ( 8)

35,479

(2,573)

32,906 .

 

3. : 39,787 = 17,682 + 8,841 + 13,264

 


10

7.6.06

 

:

 

- , ,

 

.

 

!!

 

-15.6 -4.7.

 

:

 

:

 

2001:

 

1. : 20% 15% - 2.

 

2. :

 

4,000 - 1,000 - 200,000 = 17.79% -> 25% 9-10

4,000 - 900,000 + 200,000

 

  1. = 20% * 100,000 * 3 = 60,000

 

  1. . ..

 

. :

1,000,000

(1,100,000)

100,000

 

. 100,000

. 100,000

 

 

":

 

: 0

: (0)

: (100,000) ( 10)

: (100,000)

 

 

:

 

1. :

(60,000) ( 9)

" 0

(60,000) .

2. :

200,000

" (0)

200,000

(100,000)

100,000 .

 

( 1-3 ) . 40,000.

 

2002:

 

1. : 20% 15% - 2.

 

2. :

 

3,000 - 4,000 - 600,000 = 54.11% -> 25% 3

4,000 - 500,000 + 600,000

 

  1. :

 

100,000 * 7 = 70% -> -50% 4

100,000 * 10

 

  1. :

 

0 - 500,000 + 60,000 = 1.1 ( )

0 - 1,000,000

 

  1. = 54.11% * 100,000 * 7 = 378,770

 

  1. = 0 - 378,770 = 378,770

 

  1. = 110% * 378,770 = 416,647

 

  1. = 0 + 416,647 = 416,647

 

  1. = 100% * 100,000 * 3 + 20% * 100,000 * 4 = 380,000

 

  1. . ..

 

. .. 100,000

. 100,000

 

. :

 

. 62,123 = (378,770 - 1,000,000) * ( 1 - 1.1)

. 62,123

 

":

: 378,770 ( 6)

: (416,647) ( 7)

: 100,000

: (62,123)

: 0

 

:

 

1. :

(380,000) ( 9)

" 378,770 ( 5)

(1,230) .

2. :

600,000

" (416,447) ( 8)

(62,123)

121,230 .

 

2003:

 

1. : 20% 15% - 2.

 

2. : 100% -> 25% 3

 

  1. :

 

100,000 * 10 = 100% -> -50% 4

100,000 * 10

 

  1. :

 

416,647 - 190,000 = 2.388

378,770 - 1,000,000

 

  1. = 100% * 1,000,000 = 1,000,000

 

  1. = 378,770 - 1,000,000 = 621,230

 

  1. = 2.338 * 621,230 = 1,483,497

 

  1. = 416,647 + 1,483,497 = 1,900,144

 

  1. = 20% * 100,000 * 3 + 100% * 100,000 * 7 = 760,000

 

  1. . ..

 

. .. 62,123

. 62,123

 

. :

 

. 0 = (1,000,000 - 1,000,000) * (1 - 2.388)

. 0

 

":

: 621,230 ( 6)

: (1,483,497) ( 7)

..: 62,123

: (0)

: 800,144

 

 

:

 

1. :

(760,000) ( 9)

" 1,000,000 ( 5)

240,000 .

2. :

1,900,000

" (1,900,144) ( 8)

(0)

(144) .

( )

 

 

1 :

 

2000:

 

1. : 15% 15% - 2.

 

2. :

 

1,200 - 50 - 2,690 = 32.35% -> 25% 3

1,200 - 2,962 + 2,690

 

  1. :

 

800,000 * 2 = 26% -> -50% 9-10

1,200,000 * 1 + 800,000 * 6

 

9. = 45% * 800,000 * 2 = 640,000

 

  1. . ..

 

. :

6,000,000

(5,652,000)

348,000

 

".

 

:

 

1. :

(640,000) ( 9)

" 0

(640,000) .

2. :

2,690,000

" (0)

2,690,000 .

 


2001:

 

1. : 15% 15% - 2.

 

2. :

 

1,200 - 1,380 + 2,690 = 63.75% -> 25% 3

1,200 - 1,632 + 1,380 + 2,690

 

  1. :

 

800,000 * 4 = 53.333% -> -50% 4

1,200,000 * 1 + 800,000 * 6

 

  1. :

 

0 - 1,632 + 4,070 = 95.03%

0 - 6,000

 

  1. = 63.75% * 4,400 = 2,805

 

  1. = 0 - 2,805 = 2,805

 

  1. = 95.03% * 2,805 = 2,666

 

  1. = 0 + 2,666 = 2,666

 

  1. = 45% * (1,200 + 2,800) + 90% * 800 * 2 = 3,260

 

  1. . ..

 

. -100% 10 '.

 

":

 

: 2,805 ( 6)

: (2,665) ( 7)

: 140

 

 

:

 

1. :

(3,260) ( 9)

" 2,805 ( 5)

(455) .

2. :

4,070

" (2,665) ( 8)

1,405 .

 

5-7 :

 

- .

  1. 1999

 

1,600 = 19.75%

6,500 + 1,600

 

'.

 

  1.  

 

2000:

 

    1. : 20% 15% - 2.

 

    1. : 55% () -> 25% 3

 

    1. :

 

500 * 24 = 80% -> -50% 4

500 * 30

 

    1. :

 

0 - 4,545 + 1,400 + 3,955 + 1,600 = 76.67%

0 - 500,000 * 30

 

    1. = 55% * 500 * 24 = 6,600

 

    1. = 0 - 6,600 = 6,600

 

    1. = 76.67% * 6,600 = 5,060

 

    1. = 0 + 5,060 = 5,060

 

    1. = 20% * 500 * 6 + 70% * 500 * 18 = 6,900

 

    1. . 99

 

15,000 = 500 * 30

(9,500) = 1,400 + 1,600 + 6,500

5,500

 

. -100% 10 '.

 

":

: 6,600 ( 6)

: (5,060) ( 7)

: 1,540

 

'.

 

7. (6,900) ( 9)

" 6,600 ( 5)

300 .

'.

 

8-10 :

 

8. 2001:

 

1. : 10% 15% - 9-10.

9. - .

10. :

1,700 = 300 + 140 * 10

(1,900) = 400 + 1,200 + 300

" (200)

 

'.

 

9. 20,000 "

 

1,980 = 300 + 180 * 5 + 180 * 2 + 140 * 3

(2,000) P.N

(20)

 

" : 2,000 = 400 + 900 + X + 300

400 = X

 

'.

 

10. 2003:

    1. :

 

2001 100% 15% - 2.

2002 70% 15% - 2.

2003 50% 15% - 2.

 

2. :

 

1,200 = 76.92% -> 25% 3

360 + 1,200

 

3. :

 

300 + 210 * 2 + 180 * 2 + 140 * 3 = 70.42%-> -50% 4

300 + 210 * 5 + 180 * 2 + 140 * 3

 

4. :

 

0 - 400 + 360 + 1,200 = 92%

300 + 210 * 3 + 210 * 2 + 180 * 2 + 140 * 3

 

*** 2001: ". .

 

5. = 76.92% * 1,500 = 1,154

 

6. = 0 - 1,154 = 1,154

 

7. = 92% * 1,154 = 1,062

 

    1. = 0 + 1,062 = 1,062

 

    1. =

 

    1. . ..

 

. .. 20,000

. 20,000

 

. -100% 10 '.

 

":

: 1,154 ( 6)

: (1,062) ( 7)

20

: 112

 

 

 

.

 

( ).

 

:

 

. () XXX

. XXX

 

.

 

.

 

( ) :

 

. XXX

. () XXX

 

.

 

: .

 

:

 

-15.12.03 10 . 100,000 . 50% . -2.1.04 .

 

2004: 300,0000 : 350,000

-2004 4 .

 

:

 

15.12.03

 

. () 130,000 = 2/10 * (350 + 300)

. 130,000

 

2004:

 

1. : 50% 15% - 2.

 

2. :

 

300 = 46.15% -> 25% 3

650

 

  1. :

 

100 * 4 = 50% -> -50% 4

100 * 8

 

  1. :

 

0 - 650,000 = 81.25%

0 - 100,000 * 8

 

  1. = 46.15% * 100,000 * 4 = 184,600

 

  1. = 0 - 184,600 = 184,600

 

  1. = 81.25% * 184,600 = 150,000

 

  1. = 0 + 150,000 = 150,000

 

  1. = 50% * 100,000 * 4 = 200,000

 

  1. . ..

 

. -100% 10 '.

 

":

 

: 184,600 ( 6)

: (150,000) ( 7)

: 34,600

 

 

. 59,995 = 46.15% * 130,000

. () 59,995

 

 


:

 

1. :

(200,000) ( 9)

" 184,600 ( 5)

(15,400) .

2. :

370,005 = 59,995 - 130,000 + 300,000

" (150,000) ( 8)

220,005 .

 

3. 70,005 = 59,995 - 130,000

 

 

 

:

 

2 .

2 .


11

14.6.06

:

 

30.9.1999:

 

. () 120,000 = 60,000 * 2

. 120,000

 

.

 

2004:

 

1. : 50% 15% - 2.

 

2. :

 

300 = 50% -> 25% 3

600

 

  1. :

 

500,000 = 62.5% -> -50% 4

800,000

 

  1. :

 

120,000 + 120,000 - 300,000 + 300,000 = 75%

800,000

 

  1. = 50% * 500,000 = 250,000

 

  1. = 0 - 250,000 = 250,000

 

  1. = 75% * 250,000 = 187,500

 

  1. = 0 + 187,500 = 187,500

 

  1. = 50% * 100,000 * 5 = 250,000

 

  1. . ..

 

. -100% 10 '.

 

":

 

: 250,000 ( 6)

: (187,500) ( 7)

: 62,500

 

 

. 60,000 = 50% * 120,000

. () 60,000

 

:

 

1. :

(250,000) ( 9)

" 312,500 ( 5)

62,500 .

2. :

360,00 = 60,000 - 120,000 + 300,000

" (187,500) ( 8)

172,500 .

 

3. 70,005 = 60,000 - 120,000

 

 

( ):

 

2004:

 

1. : 40% 15% - 2.

 

2. :

 

2,000 - 1,300 - 5,000 - 300,000 = 36.69% -> 25% 3

5,000 - 800,000

 

3. :

 

70,000 * 4 = 35.9% -> -50% 9 -10

80,000 * 1 + 70,000 * 10

 

  1. = 40% * 70,000 * 4 = 112,000

 

  1. . ..

 

. :

 

780,000 = 80,000 * 1 + 70,000 * 10

(800,000) = 300,000 + 500,000

(20,000)

 

. 20,000

. 20,000

 

":

 

: 0

: 0

: (20,000)

: (20,000)

 

:

 

1. :

(112,000)

" 0

(112,000) .


2. :

300,00

" (0)

300,000 .

(20,000)

280,000 .

 

1-3 ( ) :

 

(112,000)

280,000

168,000

 

2005:

 

:

 

70,000 * 1 = 9%

0 - 80,000 * 1 + 70,000 * 9 + 70,000

 

:

 

(0 - 450,000) * 9% = 40,500 ( 5,000 40,050)

 

1. : 40% 15% - 2.

 

2. :

 

1,800 - 600 - 5,000 - 450,000 = 53.76% -> 25% 3

1,800 - 5,000 - 380,000 + 450,000

 

3. :

 

70,000 * 8 = 78.87% -> -50% 4

80,000 * 1 + 70,000 * 9

 

4. :

 

0- 9% * 380,000 - 40,500 - 380,000 + 450,000 = 106.4%

0 - 80,000 + 70,000 * 9

 

5. = 53.76% * 70,000 * 8 = 301,056

 

6. = 0 - 301,056 = 301,056

 

  1. = 106.4% * 301,056 = 320,264

 

  1. = 0 + 320,264 = 320,264

 

  1. = 40% * 70,000 * 4 + 70% * 70,000 * 4 = 308,000

 

  1. . ..:

 

. 20,000

. 20,000

 

. :

(301,056 - 710,000) * (1 - 1.064) = 26,172

 

. 26,172

. 26,172

 

":

 

: 301,056 ( 6)

: (320,264) ( 7)

: 62,500

: (26,172)

: (25,380)

 

:

 

1. :

(308,000) ( 9)

" 301,056 ( 5)

(6,944) .

2. :

409,500 = 40,500 - 450,000

" (320,264) ( 8)

(26,172)

63,064 .

 

3. 40,500

 

2006:

 

:

 

(450,000 - 620,000) * 9% = 15,300

 

1. : 70% 15% - 2.

 

2. :

 

1,800 - 5,000 - 620,000 = 100% -> 25% 3

1,800 - 5,000 - 620,000

 

3. :

 

80,000 * 1 + 70,000 * 9 = 100% -> -50% 4

80,000 * 1 + 70,000 * 9

 

4. :

 

320,264 - 15,300 - 40,500 - 620,000 = 59.65%

301,056 - 80,000 + 70,000 * 9

 

5. = 100% * (80,000 * 1 + 70,000 * 9) = 710,000

 

6. = 301,056 - 710,000 = 408,944

 

  1. = 59.65% * 408,944 = 243,935

 

  1. = 320,264 + 243,935 = 564,199

 

  1. = 40% * (80,000 +70,000) + 70% * 70,000 * 4 + 100% * 70,000 * 4 = 536,000

 

  1. . ..:

 

. 26,172

. 26,172

 

. -100% 10 '.

 

":

 

: 408,944 ( 6)

: (243,935) ( 7)

: 26,172

: 191,181

 

:

 

1. :

(536,000) ( 9)

" 710,000 ( 5)

174,000 .

2. :

564,200 = 15,300 - 40,500 - 620,000

" (564,999) ( 8)

1 .

 

3. 55,800 = 15,300 + 40,500

 

 

 

. .

 

:

 

- , , , , , , '.

 

(") - . : , '. " .

 

- . : 12 18 , .

 

- , .

 


:

 

" " "

:

 

1,000

500 700

100 150

1,600 700 150

 

------------------------------------------------------------------------------------------------------

 

:

 

500

700 500 150

1,200 500 150

 

------------------------------------------------------------------------------------------------------

 

/() 400 200 0

 

 

 

:

 

-3 :

 

1: , .

 

2: ", ( ), " ( " ).

 

3: , , .

 

 

:

 

, .

 

: , , '.

 

:

 

, , '.

 

:

 

.

 

.

.

 

:

 

. XXX

. XXX ( )

 

:

 

. XXX

. XXX ( )

 

:

 

. ( ) XXX

. XXX ( )

 

. / .

 

. / XXX

. (") XXX

 

:

 

-1.1.03 300,000 .

-2.03 350,000 .

-3.03 ' 100,000 .

-11.03 ' 150,000 .

100,000 .

 

: .

 

1.1.03:

 

. 300,000

. 300,000

 

2.03:

 

. 350,000

. 350,000

 

3.03:

 

. (' ) 100,000

. 100,000

 

11.03:

 

. (' ) 150,000

. 150,000

 

:

 

. 200,000

. 200,000

 

300,000

100,000 ( )

200,000 P.N

 

:

 

100 100

 

 

:

 

100 ( )

250 ( )