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Solucionario de PIAC, Ejercicios de Contabilidad

SOLUCIONARIO TEMA 10 DE PIAC EN ESPAÑOL

Tipo: Ejercicios

2020/2021
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30 Puntos
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Subido el 24/10/2021

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]fgumbfhlrbf l gls lmtbvbjljns prfpunstls
]fgumbfhlrbf l gls lmtbvbjljns prfpunstls
< 88 Jfmucnhtlmbýh jn gl mfcprlvnhtl< 88 Jfmucnhtlmbýh jn gl mfcprlvnhtl
<µµ<µµ Nxpgbml cnjblhtn uh nkncpgf ng prfmnsf jn mNxpgbml cnjblhtn uh nkncpgf ng prfmnsf jn mfcprlvnhtl.fcprlvnhtl.
]L^MN, ]L almbgbtl, cnjblhtn gl nhtrnel jn su mltìgfef l gl ncprnsl Lgal, ]G,]L^MN, ]L almbgbtl, cnjblhtn gl nhtrnel jn su mltìgfef l gl ncprnsl Lgal, ]G,
gfs prfjumtfs, prnmbfs y mfhjbmbfhns jn vnhtl.gfs prfjumtfs, prnmbfs y mfhjbmbfhns jn vnhtl.
PfstnrPfstnrbfrcnbfrcnhtn, Lgal htn, Lgal ]G jnmbjn afrclgbzlr uh ]G jnmbjn afrclgbzlr uh pnjbjf y pnjbjf y gl ncprnsl ]L^MN, ]Lgl ncprnsl ]L^MN, ]L
nhvãl gl cnrmlhmãl f obnh pfr sus prfpbfs cnjbfs f pfr mulgqubnr ftrf cnjbfnhvãl gl cnrmlhmãl f obnh pfr sus prfpbfs cnjbfs f pfr mulgqubnr ftrf cnjbf
mfcf pfjrãl snr gl utbgbzlmbýh jn uhl ncprnsl nspnmblgbzljl nh ng trlhspfrtn jnmfcf pfjrãl snr gl utbgbzlmbýh jn uhl ncprnsl nspnmblgbzljl nh ng trlhspfrtn jn
cnrmlhmãls.cnrmlhmãls.
Ng nhvãf jn gls cnrmlhmãls vl lmfcplüljf jn uhl hftl jn nhtrnel f lgolrìh y,Ng nhvãf jn gls cnrmlhmãls vl lmfcplüljf jn uhl hftl jn nhtrnel f lgolrìh y,
pfstnrbfrcnhtn, sn enhnrl gl almturl pfr plrtn pfstnrbfrcnhtn, sn enhnrl gl almturl pfr plrtn jn ]L^MN, ]L.jn ]L^MN, ]L.
Ng prfmnsf abhlgbzlrì mfh ng plef jn gl mfcprlvnhtl.Ng prfmnsf abhlgbzlrì mfh ng plef jn gl mfcprlvnhtl.
? 88 Jfmucnhtfs prnvbfs lg pnjbjf
? 88 Jfmucnhtfs prnvbfs lg pnjbjf
?µµ?µµLhtfhbf ]ìhmdnz Gumls, knan jn mfcprls jn JNPF_ZN] M^LJ_LJF,Lhtfhbf ]ìhmdnz Gumls, knan jn mfcprls jn JNPF_ZN] M^LJ_LJF,
]G, ncprn]G, ncprnsl sl jnjjnjbmlbmljl jl l l gl gl vnhvnhtl tl jn jn lrtlrtãmuãmugfs jnpfrtgfs jnpfrtbvfbvfs, s, mfh mfh HBAHBA; ; O-O-
<?><?>44444421, jfcbm21, jfcbmbgbbgbf f nh nh gl gl M/ M/ ErlErlh h QãlQãl, , =>, ]lglc=>, ]lglclhmlhml l =50=50?= ?= y y mfrmfrrnfrnf
ngnngnmtrmtrýhbýhbmf;mf; [email protected][email protected]nhvnhvãl ãl uh uh mfrmfrrnf rnf ngnngnmtrýmtrýhbmhbmff
plrl sfgbmbtlr uhl fanrtl l uhl hunvl ncprnsl qun dl sbjf mfhfmbjl lplrl sfgbmbtlr uhl fanrtl l uhl hunvl ncprnsl qun dl sbjf mfhfmbjl l
trlvâs jn Bhtnrhnt y qun nstì nspnmblgbzljl nh gl vnhtl lg pfr clyfr jntrlvâs jn Bhtnrhnt y qun nstì nspnmblgbzljl nh gl vnhtl lg pfr clyfr jn
lrlrmumugfgfs s jn jn jnjnpfpfrtrtn n jnjnhfhfcbcbhlhljl jl ]P]PF_ZF_ZMNMNHZHZ_N_N, , ]L ]L mfmfh h HBHBA; A; L-L-
?>?>1414=1= 1>?> ?, , j fjfcbcbmbmbgbg bf f nh n h gl g l M/ M/ ]n]nrnr nhlhltltl, , ?>?>, , ClCljrjrbj bj ? 4? 40=0 =1 1 y y mfmfrrrrnfnf
ngnmtrýhbmf; spfrtm[email protected].ngnmtrýhbmf; spfrtm[email protected].
_njlmtl ng mfrrnspfhjbnhtn mfrrnf jn sfgbmbtuj jn fanrtl mfh anmdl ?0 jn_njlmtl ng mfrrnspfhjbnhtn mfrrnf jn sfgbmbtuj jn fanrtl mfh anmdl ?0 jn
nhnrf jn ?0TT.nhnrf jn ?0TT.
Jn;Jn; jnpfrtnsmuljrljf@jclbg.mfcjnpfrtnsmuljrljf@jclbg.mfc
Plrl;Plrl; spfrtmnhtrn@spfrtmnhtrn.nsspfrtmnhtrn@spfrtmnhtrn.ns
Lsuhtf; Pntbmbýh jn fanrtls jn gl ncprnsl JNPF_ZN] M^LJ_LJF, ]GLsuhtf; Pntbmbýh jn fanrtls jn gl ncprnsl JNPF_ZN] M^LJ_LJF, ]G
Nstbcljfs snüfrns;Nstbcljfs snüfrns;
]fcfs uhl ncprnsl jnjbmljl l gl mfcnrmblgbzlmbýh jn lrtãmugfs jnpfrtbvfs,]fcfs uhl ncprnsl jnjbmljl l gl mfcnrmblgbzlmbýh jn lrtãmugfs jnpfrtbvfs,
jbstrbouynhjf hunstrfs prfjumtfs pfr hucnrfsls mfcnrmbfs cbhfrbstls lsã mfcfjbstrbouynhjf hunstrfs prfjumtfs pfr hucnrfsls mfcnrmbfs cbhfrbstls lsã mfcf
jbrnmtlcnhtn nh hunstrls tbnhjls jn gl prfvbhmbl jbrnmtlcnhtn nh hunstrls tbnhjls jn gl prfvbhmbl jn ]lglclhml.jn ]lglclhml.
Nstlcfs bhtnrnsljfs nh trlolklr mfh hunvfs prfvnnjfrns y, dlobnhjf tnhbjfNstlcfs bhtnrnsljfs nh trlolklr mfh hunvfs prfvnnjfrns y, dlobnhjf tnhbjf
mfhmfhfmbfmbcbncbnhtf htf jn jn su su ncpncprnsrnsl l l l trltrlvâs vâs jn jn BhtBhtnrhnrhnt, nt, sfgsfgbmbbmbtlctlcfs fs bhabhafrcfrclmblmbýhýh
(prnmbf, pglzfs jn nhtrnel, afrcls jn plef, ntm.) sforn gfs lrtãmugfs qun tnhelh(prnmbf, pglzfs jn nhtrnel, afrcls jn plef, ntm.) sforn gfs lrtãmugfs qun tnhelh
lmtulgcnhtn nh mltìgfef.lmtulgcnhtn nh mltìgfef.
Lerljnmbnhjf jn lhtnclhf su rnspunstl, gns slgujlcfs ltnhtlcnhtn,Lerljnmbnhjf jn lhtnclhf su rnspunstl, gns slgujlcfs ltnhtlcnhtn,
Lhtfhbf ]ìhmdnz GumlsLhtfhbf ]ìhmdnz Gumls
KNAN JN MFCP_L]KNAN JN MFCP_L]
JNPF_ZN] M^LJ_LJF, ]GJNPF_ZN] M^LJ_LJF, ]G
HBA O-<?>44421HBA O-<?>44421
Erlh Qãl, =>Erlh Qãl, =>
=50?= ]lglclhml=50?= ]lglclhml
= 88 Ng pnjbjf
= 88 Ng pnjbjf

Pìebhl ?=0
Pìebhl ?=0
pf3
pf4
pf5
pf8
pf9
pfa
pfd
pfe
Discount

En oferta

Vista previa parcial del texto

¡Descarga Solucionario de PIAC y más Ejercicios en PDF de Contabilidad solo en Docsity!

]fgumbfhlrbf l gls lmtbvbjljns prfpunstls]fgumbfhlrbf l gls lmtbvbjljns prfpunstls

< 88 Jfmucnhtlmbýh jn gl mfcprlvnhtl< 88 Jfmucnhtlmbýh jn gl mfcprlvnhtl

<μμ<μμ Nxpgbml cnjblhtn uh nkncpgf ng prfmnsf jn mNxpgbml cnjblhtn uh nkncpgf ng prfmnsf jn mfcprlvnhtl.fcprlvnhtl. ]L^MN, ]L almbgbtl, cnjblhtn gl nhtrnel jn su mltìgfef l gl ncprnsl Lgal, ]G,]L^MN, ]L almbgbtl, cnjblhtn gl nhtrnel jn su mltìgfef l gl ncprnsl Lgal, ]G, gfs prfjumtfs, prnmbfs y mfhjbmbfhns jn vnhtl.gfs prfjumtfs, prnmbfs y mfhjbmbfhns jn vnhtl. PfstnrPfstnrbfrcnbfrcnhtn, Lgalhtn, Lgal ]G jnmbjn afrclgbzlr uh]G jnmbjn afrclgbzlr uh pnjbjf ypnjbjf y gl ncprnsl ]L^MN, ]Lgl ncprnsl ]L^MN, ]L nhvãl gl cnrmlhmãl f obnh pfr sus prfpbfs cnjbfs f pfr mulgqubnr ftrf cnjbfnhvãl gl cnrmlhmãl f obnh pfr sus prfpbfs cnjbfs f pfr mulgqubnr ftrf cnjbf mfcf pfjrãl snr gl utbgbzlmbýh jn uhl ncprnsl nspnmblgbzljl nh ng trlhspfrtn jnmfcf pfjrãl snr gl utbgbzlmbýh jn uhl ncprnsl nspnmblgbzljl nh ng trlhspfrtn jn cnrmlhmãls.cnrmlhmãls. Ng nhvãf jn gls cnrmlhmãls vl lmfcplüljf jn uhl hftl jn nhtrnel f lgolrìh y,Ng nhvãf jn gls cnrmlhmãls vl lmfcplüljf jn uhl hftl jn nhtrnel f lgolrìh y, pfstnrbfrcnhtn, sn enhnrl gl almturl pfr plrtnpfstnrbfrcnhtn, sn enhnrl gl almturl pfr plrtn jn ]L^MN, ]L.jn ]L^MN, ]L. Ng prfmnsf abhlgbzlrì mfh ng plef jn gl mfcprlvnhtl.Ng prfmnsf abhlgbzlrì mfh ng plef jn gl mfcprlvnhtl.

? 88 Jfmucnhtfs prnvbfs lg pnjbjf? 88 Jfmucnhtfs prnvbfs lg pnjbjf

?μμ?μμ Lhtfhbf ]ìhmdnz Gumls, knan jn mfcprls jn JNPF_ZN] M^LJ_LJF,Lhtfhbf ]ìhmdnz Gumls, knan jn mfcprls jn JNPF_ZN] M^LJ_LJF, ]G, ncprn]G, ncprnslsl jnjjnjbmlbmljljl ll glgl vnhvnhtltl jnjn lrtlrtãmuãmugfs jnpfrtgfs jnpfrtbvfbvfs,s, mfhmfh HBAHBA;; O-O-

444444 21, jfcbm21, jfcbmbgbbgbff nhnh glgl M/M/ ErlErlhh QãlQãl,, =>, ]lglc=>, ]lglclhmlhmll =50=50?=?= yy mfrmfrrnfrnf ngnngnmtrmtrýhbýhbmf;mf; [email protected]@jclbg.mfc nhvnhvãlãl uhuh mfrmfrrnfrnf ngnngnmtrýmtrýhbmhbmff plrl sfgbmbtlr uhl fanrtl l uhl hunvl ncprnsl qun dl sbjf mfhfmbjl lplrl sfgbmbtlr uhl fanrtl l uhl hunvl ncprnsl qun dl sbjf mfhfmbjl l trlvâs jn Bhtnrhnt y qun nstì nspnmblgbzljl nh gl vnhtl lg pfr clyfr jntrlvâs jn Bhtnrhnt y qun nstì nspnmblgbzljl nh gl vnhtl lg pfr clyfr jn lrlrtãtãmumugfgfss jnjn jnjnpfpfrtrtnn jnjnhfhfcbcbhlhljljl ]P]PF_ZF_ZMNMNHZHZ_N_N,, ]L]L mfmfhh HBHBA;A; L-L- ?>?> 1414 =1=1>?>?,, jfjfcbcbmbmbgbgbff nhnh glgl M/M/ ]n]nrnrnhlhltltl,, ?>?>,, ClCljrjrbjbj ?4?40=0= 11 yy mfmfrrrrnfnf ngnmtrýhbmf; [email protected]ýhbmf; [email protected]. _njlmtl ng mfrrnspfhjbnhtn mfrrnf jn sfgbmbtuj jn fanrtl mfh anmdl ?0 jn_njlmtl ng mfrrnspfhjbnhtn mfrrnf jn sfgbmbtuj jn fanrtl mfh anmdl ?0 jn nhnrf jn ?0TT.nhnrf jn ?0TT. Jn;Jn; [email protected]@jclbg.mfc Plrl;Plrl; [email protected]@spfrtmnhtrn.ns

Lsuhtf; Pntbmbýh jn fanrtls jn gl ncprnsl JNPF_ZN] M^LJ_LJF, ]GLsuhtf; Pntbmbýh jn fanrtls jn gl ncprnsl JNPF_ZN] M^LJ_LJF, ]G

Nstbcljfs snüfrns;Nstbcljfs snüfrns;

]fcfs uhl ncprnsl jnjbmljl l gl mfcnrmblgbzlmbýh jn lrtãmugfs jnpfrtbvfs,]fcfs uhl ncprnsl jnjbmljl l gl mfcnrmblgbzlmbýh jn lrtãmugfs jnpfrtbvfs, jbstrbouynhjf hunstrfs prfjumtfs pfr hucnrfsls mfcnrmbfs cbhfrbstls lsã mfcfjbstrbouynhjf hunstrfs prfjumtfs pfr hucnrfsls mfcnrmbfs cbhfrbstls lsã mfcf jbrnmtlcnhtn nh hunstrls tbnhjls jn gl prfvbhmbljbrnmtlcnhtn nh hunstrls tbnhjls jn gl prfvbhmbl jn ]lglclhml.jn ]lglclhml.

Nstlcfs bhtnrnsljfs nh trlolklr mfh hunvfs prfvnnjfrns y, dlobnhjf tnhbjfNstlcfs bhtnrnsljfs nh trlolklr mfh hunvfs prfvnnjfrns y, dlobnhjf tnhbjf mfhmfhfmbfmbcbncbnhtfhtf jnjn susu ncpncprnsrnsll ll trltrlvâsvâs jnjn BhtBhtnrhnrhnt,nt, sfgsfgbmbbmbtlctlcfsfs bhabhafrcfrclmblmbýhýh (prnmbf, pglzfs jn nhtrnel, afrcls jn plef, ntm.) sforn gfs lrtãmugfs qun tnhelh(prnmbf, pglzfs jn nhtrnel, afrcls jn plef, ntm.) sforn gfs lrtãmugfs qun tnhelh lmtulgcnhtn nh mltìgfef.lmtulgcnhtn nh mltìgfef. Lerljnmbnhjf jn lhtnclhf su rnspunstl, gns slgujlcfs ltnhtlcnhtn,Lerljnmbnhjf jn lhtnclhf su rnspunstl, gns slgujlcfs ltnhtlcnhtn,

Lhtfhbf ]ìhmdnz GumlsLhtfhbf ]ìhmdnz Gumls KNAN JN MFCP_L]KNAN JN MFCP_L]

JNPF_ZN] M^LJ_LJF, ]GJNPF_ZN] M^LJ_LJF, ]G HBA O-44421HBA O- Erlh Qãl, =>Erlh Qãl, => =50?= ]lglclhml=50?= ]lglclhml

= 88 Ng pnjbjf= 88 Ng pnjbjf

Pìebhl ?=0Pìebhl ?=

^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl mfcprlvnhtlmfcprlvnhtl ??

=μμ=μμ ]PF_ZMNHZ_N, ]L mfcuhbml pfr tngâafhf l Lhtfhbf ]ìhmdnz Gumls]PF_ZMNHZ_N, ]L mfcuhbml pfr tngâafhf l Lhtfhbf ]ìhmdnz Gumls gls mfhjbgls mfhjbmbfmbfhns jnhns jn vnhvnhtltl yy nhvnhvãlãl mltmltìgfìgfefef mfh gfsmfh gfs prnprnmbfmbfss pfr mfrrnfpfr mfrrnf ngnmtrýhbmf, pfr gf qun gl ncprnsl JNPF_ZN] M^LJ_LJF, ]G jnmbjnngnmtrýhbmf, pfr gf qun gl ncprnsl JNPF_ZN] M^LJ_LJF, ]G jnmbjn afrclgbzlr ng sbeubnhtn pnjbjf;afrclgbzlr ng sbeubnhtn pnjbjf;

” ?0 rlquntls jn tnhbs cfjngf L:> l 20 ₧/uhbjlj” ?0 rlquntls jn tnhbs cfjngf L:> l 20 ₧/uhbjlj

” <> mlcbsntls ruhhbhe cfjngf ]JAE>1 l => ₧/uhbjlj” <> mlcbsntls ruhhbhe cfjngf ]JAE>1 l => ₧/uhbjlj

” <00 rnvbstls jnpfrtbvls rnanrnhmbl :>15 l < ₧/uhbjlj” <00 rnvbstls jnpfrtbvls rnanrnhmbl :>15 l < ₧/uhbjlj

Gls mfhjbmbfhns plmtljls sfh; rnlgbzlmbýh jn uh jnsmunhtf mfcnrmblg jngGls mfhjbmbfhns plmtljls sfh; rnlgbzlmbýh jn uh jnsmunhtf mfcnrmblg jng <0% y uh jnsmunhtf pfr prfhtf plef jng >%, gl cnrmlhmãl snrì nhtrneljl<0% y uh jnsmunhtf pfr prfhtf plef jng >%, gl cnrmlhmãl snrì nhtrneljl nh ng jfcbmbgbf jng mfcprljfr pfr gl ncprnsl jn trlhspfrtns _LPBJ nh uhnh ng jfcbmbgbf jng mfcprljfr pfr gl ncprnsl jn trlhspfrtns _LPBJ nh uh pglzf jn multrf jãls jnsjn glpglzf jn multrf jãls jnsjn gl rnmnprnmnpmbýh jng pnjbjf, ymbýh jng pnjbjf, y ng plef snng plef sn rnlgbrnlgbzlrìzlrì nhnh nannanmtbmtbvfvf jnhjnhtrf jntrf jn gfs mbhmf prbcgfs mbhmf prbcnrfnrfss jãljãlss trltrlss glgl rnmrnmnpmnpmbýh jnbýh jn glgl almturl.almturl.

]n mlrelh elstfs jn ncolglkn pfr bcpfrtn t]n mlrelh elstfs jn ncolglkn pfr bcpfrtn tftlg jn <> ₧.ftlg jn <> ₧.

Ng tbpf jn BQL ns jng :% plrl gls rnvbstls y jng ?<% plrl gls rlquntls jnNg tbpf jn BQL ns jng :% plrl gls rnvbstls y jng ?<% plrl gls rlquntls jn tnhbs y plrl gls mlcbsntls jntnhbs y plrl gls mlcbsntls jn ruhhbhe.ruhhbhe.

Mfhanmmbfhl ng pnjbjf h.» ?> mfh anmdl ?Mfhanmmbfhl ng pnjbjf h.» ?> mfh anmdl? jn anornrf jn ?0TT.jn anornrf jn ?0TT.

:μμ:μμ Gl ncprnsl ]PF_ZMNHZGl ncprnsl ]PF_ZMNHZ_N, ]L_N, ]L lmnptlmnptl glsl gls mfhjbmfhjbmbfhns jng pnjbjf h.»mbfhns jng pnjbjf h.» ?>?> rnlgrnlgbzlbzljfjf pfr glpfr gl ncpncprnsl JNPFrnsl JNPF_ZN_ZN]] M^LM^LJ_LJ_LJF, ]GJF, ]G yy prfprfmnjmnjnn ll prnplrlr y nhvblr ng pnjbjf sfgbmbtljf mfhprnplrlr y nhvblr ng pnjbjf sfgbmbtljf mfh anmdl : jn anornrf.anmdl : jn anornrf.

Gl cnrmlhmãl mfcpunstl pfr = ougtfs sn trlhspfrtlrì cnjblhtn gl ncprnslGl cnrmlhmãl mfcpunstl pfr = ougtfs sn trlhspfrtlrì cnjblhtn gl ncprnsl jnjn trltrlhsphspfrtfrtnn _LP_LPBJBJ mfh jfcbmmfh jfcbmbgbbgbff nhnh M/GM/Gll _fs_fslgnlgnjl, >4,jl, >4, <»<» B,B, ?40:?40::: CljCljrbjrbj,, HBAHBA;; O-4O-45>45>4 212212 4,4, tngtngâafâafhf;hf; 2<2< 444444 ???? >>>> yy mfrmfrrnfrnf ngnngnmtrmtrýhbýhbmf;mf; [email protected]@clbg.mfc.

Mljl tbpf jn lrtãmugf sn trlhspfrtl nhMljl tbpf jn lrtãmugf sn trlhspfrtl nh uh ougtf snplrljf.uh ougtf snplrljf.

Gls rlquntls jn tnhbs pnslh <0 ie, gls mlcbsntls = ie y gls rnvbstls ?0 ie.Gls rlquntls jn tnhbs pnslh <0 ie, gls mlcbsntls = ie y gls rnvbstls ?0 ie. Gfs pfrtns tbnhnh uh prnmbf jn 0,2> ₧ pfr ibgferlcf. Ng tbpf jn BQL jngGfs pfrtns tbnhnh uh prnmbf jn 0,2> ₧ pfr ibgferlcf. Ng tbpf jn BQL jng trlhspfrtn ns jng ?<%.trlhspfrtn ns jng ?<%.

Gl cnrmlhmãl ns rnmbobjl ng > jn anornrf jn ?0T0 y gfs pfrtns sfh pleljfsGl cnrmlhmãl ns rnmbobjl ng > jn anornrf jn ?0T0 y gfs pfrtns sfh pleljfs

pfr ng mfhsbehltlrbf nh ng cfcnhtf jnpfr ng mfhsbehltlrbf nh ng cfcnhtf jn rnmbobr gl cnrmlhmãl.rnmbobr gl cnrmlhmãl. Mfhanmmbfhl gl mlrtl jn pfrtn.Mfhanmmbfhl gl mlrtl jn pfrtn.

^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl mfcprlvnhtlmfcprlvnhtl ::

> 88 Gl almturl> 88 Gl almturl

1μμ1μμ Ng jãl 1 jn anornrf JNPF_ZN] M^LJ_LJF, ]G rnmbon gl cnrmlhmãl yNg jãl 1 jn anornrf JNPF_ZN] M^LJ_LJF, ]G rnmbon gl cnrmlhmãl y ]PF_ZMNHZ_N, ]L prfmnjn l ncbtbr gl almturl mfrrnspfhjbnhtn.]PF_ZMNHZ_N, ]L prfmnjn l ncbtbr gl almturl mfrrnspfhjbnhtn. Mfhanmmbfhl gl almturl h.» ?==.Mfhanmmbfhl gl almturl h.» ?==. 5μμ5μμ ]PF_ZMNHZ_N, ]L mfcuhbml qun duof uh nrrfr lg lpgbmlr ng prnmbf jn]PF_ZMNHZ_N, ]L mfcuhbml qun duof uh nrrfr lg lpgbmlr ng prnmbf jn gls rlquntls jn tnhbs. Ng prnmbf lpgbmljf aun jn 20 ₧/uhbjlj y su prnmbf rnlggls rlquntls jn tnhbs. Ng prnmbf lpgbmljf aun jn 20 ₧/uhbjlj y su prnmbf rnlg ns jn 40 ₧/uhbjlj. Pfr nstn cftbvf, ]PF_ZMNHZ_N, ]L prfmnjn l ncbtbr glns jn 40 ₧/uhbjlj. Pfr nstn cftbvf, ]PF_ZMNHZ_N, ]L prfmnjn l ncbtbr gl mfrrnspfhjbnhtn almturl jn rnmtbabmlmbýh _/02 mfh anmdl <0mfrrnspfhjbnhtn almturl jn rnmtbabmlmbýh _/02 mfh anmdl <0 jn anornrf.jn anornrf.

1 88 Gfs gborfs rnebstrf1 88 Gfs gborfs rnebstrf

4μμ4μμ ^h ncprnslrbf dl rnmbobjf multrf almturls jbstbhtls nh uh cbscf jãl^h ncprnslrbf dl rnmbobjf multrf almturls jbstbhtls nh uh cbscf jãl prfvnhbnhtns jn uh cbscf prfvnnjfr pfr bcpfrtn jn <.000 ₧, ?40 ₧, =00 ₧ yprfvnhbnhtns jn uh cbscf prfvnnjfr pfr bcpfrtn jn <.000 ₧, ?40 ₧, =00 ₧ y :>0 ₧, rnspnmtbvlcnhtn.:>0 ₧, rnspnmtbvlcnhtn. _lzfhl sb sn punjn rnlgbzlr uh lsbnhtf_lzfhl sb sn punjn rnlgbzlr uh lsbnhtf rnsucnh jn gls multrf almturls.rnsucnh jn gls multrf almturls. Luhqun gls almturls dlh sbjf rnmbobjls nh gl cbscl anmdl, prfmnjnh jn uh ûhbmfLuhqun gls almturls dlh sbjf rnmbobjls nh gl cbscl anmdl, prfmnjnh jn uh ûhbmf prfvnnjfr y ng bcpfrtn jn gls fpnrlmbfhns jfmucnhtljls nh nggls hf nxmnjn nhprfvnnjfr y ng bcpfrtn jn gls fpnrlmbfhns jfmucnhtljls nh nggls hf nxmnjn nh tftlg jn 1.000,00 ₧, uhl jntftlg jn 1.000,00 ₧, uhl jn nggls ns jn <.000,00 ₧ y supnrl,nggls ns jn <.000,00 ₧ y supnrl, pfr tlhtf, gfs >00,00pfr tlhtf, gfs >00, ₧ nstlognmbjfs plrl pfjnr rnlgbzlr nstn tbpf lsbnhtf rnsucnh.₧ nstlognmbjfs plrl pfjnr rnlgbzlr nstn tbpf lsbnhtf rnsucnh.

]fgumbfhlrbf l gls lmtbvbjljns abhlgns]fgumbfhlrbf l gls lmtbvbjljns abhlgns

<μμ<μμ Plogf _fjrãeunz Mfhjn, cbhfrbstl lmfebjf lg _âebcnh jn rnmlref jnPlogf _fjrãeunz Mfhjn, cbhfrbstl lmfebjf lg _âebcnh jn rnmlref jn nqubvlgnhmbl, mfh HBA; >42-K y mfh jfcbmbgbf nh gl M/ Lgefjýh, ?>,nqubvlgnhmbl, mfh HBA; >42-K y mfh jfcbmbgbf nh gl M/ Lgefjýh, ?>,

Pìebhl ?=<Pìebhl ?=<

^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl mfcprlvnhtlmfcprlvnhtl >>

Cljrbj ?40=:, rnlgbzl uh pnjbjf l gl ncprnsl M_FCL, ]L, mfh HBA; L-Cljrbj ?40=:, rnlgbzl uh pnjbjf l gl ncprnsl M_FCL, ]L, mfh HBA; L-

42>41?> y mfh jfcbmbgbf nh gl M/ _fhjl jn Pfhbnhtn, =1, Cljrbj ?40>5,>42>41?> y mfh jfcbmbgbf nh gl M/ _fhjl jn Pfhbnhtn, =1, Cljrbj ?40>5, mfcpunstf pfr gfs sbeubnhtns lrtãmugfs;mfcpunstf pfr gfs sbeubnhtns lrtãmugfs;

” =0 oftns jn nspucl jn lanbtlr LANBT mfh rnanrnhmbl :>4O l? ₧/uhbjlj” =0 oftns jn nspucl jn lanbtlr LANBT mfh rnanrnhmbl :>4O l? ₧/uhbjlj

” <0 oftns jn mdlcpû ]NG mfh rnanrnhmbl >4TT l <,>0 ₧/uhbjlj” <0 oftns jn mdlcpû ]NG mfh rnanrnhmbl >4TT l <,>0 ₧/uhbjlj

” 50 oftns jn slgsl jn tfcltn F mfh rnanrnhmbl >154 l 0,:> ₧/uhbjlj” 50 oftns jn slgsl jn tfcltn F mfh rnanrnhmbl >154 l 0,:> ₧/uhbjlj

Gls mfhjbmbfhns plmtljls sfh; rnlgbzlmbýh jn uh jnsmunhtf mfcnrmblg jngGls mfhjbmbfhns plmtljls sfh; rnlgbzlmbýh jn uh jnsmunhtf mfcnrmblg jng

% y jn uh jnsmunhtf pfr vfgucnh jn mfcprls jng =% y jn uh jnsmunhtf>% y jn uh jnsmunhtf pfr vfgucnh jn mfcprls jng =% y jn uh jnsmunhtf pfr prfhtf plef jng <%, gl cnrmlhmãl snrì nhtrneljl nh ng jfcbmbgbf jngpfr prfhtf plef jng <%, gl cnrmlhmãl snrì nhtrneljl nh ng jfcbmbgbf jng mfcprljfr pfr gl ncprnsl jn trlhspfrtns EFHJF_ BCPF_Z nh uh pglzfmfcprljfr pfr gl ncprnsl jn trlhspfrtns EFHJF_ BCPF_Z nh uh pglzf jn mbhmf jãls jnsjn gl rnmnpmbýh jng pnjbjf, y ng plef sn nanmtulrì nhjn mbhmf jãls jnsjn gl rnmnpmbýh jng pnjbjf, y ng plef sn nanmtulrì nh nanmtbvf l gl rnmnpmbýh jn gl almturl. ]n mlrelh elstfs jn sneurfs pfrnanmtbvf l gl rnmnpmbýh jn gl almturl. ]n mlrelh elstfs jn sneurfs pfr bcpfrtn jn 2 ₧ plrl gfs trns tbpfs jn lrtãmugfs y elstfs jn trlhspfrtn jn > ₧bcpfrtn jn 2 ₧ plrl gfs trns tbpfs jn lrtãmugfs y elstfs jn trlhspfrtn jn > ₧ plrl mljl tbpf jn lrtãmugf. Ng tbpf jn BQL ns jng <0% plrl gl mlkl jn oftnsplrl mljl tbpf jn lrtãmugf. Ng tbpf jn BQL ns jng <0% plrl gl mlkl jn oftns jn slgsl jn tfcltn y jng ?<% plrl ng rnstf.jn slgsl jn tfcltn y jng ?<% plrl ng rnstf.

Mfhanmmbfhl ng pnjbjf h.» :> mfh anmdl =Mfhanmmbfhl ng pnjbjf h.» :> mfh anmdl = jn clyf jn ?0TT.jn clyf jn ?0TT.

?μμ?μμ M_FCL, ]L, uhl vnz rnmbobjf ng pnjbjf jn Plogf _fjrãeunz Mfhjn,M_FCL, ]L, uhl vnz rnmbobjf ng pnjbjf jn Plogf _fjrãeunz Mfhjn, prnplrl gl cnrmlhmãl nh : ougtfs y ng lgolrìh mfrrnspfhjbnhtn plrl snrprnplrl gl cnrmlhmãl nh : ougtfs y ng lgolrìh mfrrnspfhjbnhtn plrl snr nhvbljl.nhvbljl.

Mfhanmmbfhl ng lgolrìh h.» 1> mfh anmdlMfhanmmbfhl ng lgolrìh h.» 1> mfh anmdl 1 jn clyf jn ?0TT.1 jn clyf jn ?0TT.

^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl mfcprlvnhtlmfcprlvnhtl 55

:μμ:μμ Ng jãl 2 jn clyf M_FCL, ]LNg jãl 2 jn clyf M_FCL, ]L ncbtn gl almturl mfrrnspfhjbnhtn l Plogfncbtn gl almturl mfrrnspfhjbnhtn l Plogf _fjrãeunz Mfhjn._fjrãeunz Mfhjn.

Mfhanmmbfhl gl almturl h.» >42.Mfhanmmbfhl gl almturl h.» >42.

^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl mfcprlvnhtlmfcprlvnhtl 44

μμ>μμ Gl ncprnsl KKP, ]L prnsnhtl gfsGl ncprnsl KKP, ]L prnsnhtl gfs sbeubnhtns jfmucnhtfs l gf glref jngsbeubnhtns jfmucnhtfs l gf glref jng

cns jn lorbg jn ?0TT;cns jn lorbg jn ?0TT; ”” AlmturlAlmturl h.»h.» <?<? ncbtbjlncbtbjl ngng jãljãl == lglg mgbnhtnmgbnhtn KulhKulh _fogns_fogns ZfrrnsZfrrns mfhmfh HBA;HBA; ?=>15554-] pfr uh bcpfrtn tftlg jn <.><?,>0?=>15554-] pfr uh bcpfrtn tftlg jn <.><?,>0 ₧ lg tbpf jn BQL enhnrlg.₧ lg tbpf jn BQL enhnrlg.

” Almturl rnmbobjl” Almturl rnmbobjl ng jãlng jãl : mfh h.»: mfh h.» jn rnmnpmbýh 4,jn rnmnpmbýh 4, nxpnjbjl mfh anmdlnxpnjbjl mfh anmdl : jn: jn lorbg pfr gl ncprnsl LGZL_CL, ]L mfh HBA; L=12>1=11 pfr bcpfrtn jnlorbg pfr gl ncprnsl LGZL_CL, ]L mfh HBA; L=12>1=11 pfr bcpfrtn jn <.221,>0 ₧ lg tbpf jn BQL enhnrlg.<.221,>0 ₧ lg tbpf jn BQL enhnrlg.

”” AlmturlAlmturl h.»h.» <=<= ncbtbjlncbtbjl ngng jãljãl 44 lglg mgbnhtnmgbnhtn P]GJ,P]GJ, ]L]L mfhmfh HBA;HBA; L-L- pfr uh bcpfrtn tftlg jn :.4:0 ₧pfr uh bcpfrtn tftlg jn :.4:0 ₧ lg tbpf jn BQL enhnrlg.lg tbpf jn BQL enhnrlg.

” Almturl” Almturl h.» <5h.» <5 ncbtbjl ngncbtbjl ng jãl 4jãl 4 lg mgbnhtnlg mgbnhtn Pnjrf PlsmulgPnjrf Plsmulg Kbcâhnz mfhKbcâhnz mfh HBA;HBA; :?>1=12-C pfr uh bcpfrtn tftlg jn <.:>? lg:?>1=12-C pfr uh bcpfrtn tftlg jn <.:>? lg tbpf jn BQL enhnrlg.tbpf jn BQL enhnrlg.

” Almturl” Almturl rnmbobjl ngrnmbobjl ng jãl <:jãl <: mfh h.»mfh h.» jn rnmnpmbýhjn rnmnpmbýh 2, nxpnjbjl2, nxpnjbjl mfh anmdlmfh anmdl <?<? jn lorbg pfr gl ncprnsl ]FHBH]L mfh HBA; L=2245?<1 pfr bcpfrtn jn ?.20:jn lorbg pfr gl ncprnsl ]FHBH]L mfh HBA; L=2245?<1 pfr bcpfrtn jn ?.20: ₧ lg tbpf jn BQL enhnrlg.₧ lg tbpf jn BQL enhnrlg.

”” Almturl h.»Almturl h.» <2 ncbtbjl<2 ncbtbjl ng jãlng jãl <> lg<> lg mgbnhtn Lhtfhbfmgbnhtn Lhtfhbf ]lh Kulh]lh Kulh Dbjlgef mfhDbjlgef mfh

HBA; 1=?=>42-Q pfr uh bcpfrtn tftlg jnHBA; 1=?=>42-Q pfr uh bcpfrtn tftlg jn =.:54,5> lg tbpf jn BQL enhnrlg.=.:54,5> lg tbpf jn BQL enhnrlg.

^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl mfcprlvnhtlmfcprlvnhtl <0<

”” >0>0 rnvbstlsrnvbstls nspnmblgbzljlsnspnmblgbzljls nhnh bhafrcìtbmlbhafrcìtbml PMCfobgbty,PMCfobgbty, mýjbefmýjbef >4PFRZ>4PFRZ ll <,?0 ₧/uhbjlj<,?0 ₧/uhbjlj

Gls mfhjbmbfhns plmtljls sfh; rnlgbzlmbýh jn uh jnsmunhtf mfcnrmblg jngGls mfhjbmbfhns plmtljls sfh; rnlgbzlmbýh jn uh jnsmunhtf mfcnrmblg jng <0% y jn uh jnsmunhtf pfr vfgucnh jn mfcprls jng =%, gl cnrmlhmãl snrì<0% y jn uh jnsmunhtf pfr vfgucnh jn mfcprls jng =%, gl cnrmlhmãl snrì nhtrneljl nh ng jfcbmbgbf jng mfcprljfr pfr gl ncprnsl jn trlhspfrtnsnhtrneljl nh ng jfcbmbgbf jng mfcprljfr pfr gl ncprnsl jn trlhspfrtns _L^JF R QNGF[ nh uh pglzf jn mbhmf jãls jnsjn gl rnmnpmbýh jng pnjbjf,_L^JF R QNGF[ nh uh pglzf jn mbhmf jãls jnsjn gl rnmnpmbýh jng pnjbjf, y ng plef sn nanmtulrì ng =0% nh nanmtbvf l gl nhtrnel jn gl cnrmlhmãl y ngy ng plef sn nanmtulrì ng =0% nh nanmtbvf l gl nhtrnel jn gl cnrmlhmãl y ng rnstf cnjblhtn uhl gntrl jn mlcobf l 10 jãls/anmdl. ]n mlrelh elstfs jnrnstf cnjblhtn uhl gntrl jn mlcobf l 10 jãls/anmdl. ]n mlrelh elstfs jn

sneurf pfr bcpfrtn tftlg jn :> ₧. Ng tbpf jn BQL ns jng :% plrl gls rnvbstlssneurf pfr bcpfrtn tftlg jn :> ₧. Ng tbpf jn BQL ns jng :% plrl gls rnvbstls y jng ?<% plrl ng rnstf.y jng ?<% plrl ng rnstf.

CNELPM]ZF_N, ]L rnmbon ng pnjbjf y prnplrl gl cnrmlhmãl nh <: ougtfsCNELPM]ZF_N, ]L rnmbon ng pnjbjf y prnplrl gl cnrmlhmãl nh <: ougtfs mfh ng lgolrìh mfrrnspfhjbnhtn plrl su nhvãf.mfh ng lgolrìh mfrrnspfhjbnhtn plrl su nhvãf.

Ng trlhspfrtn snrì rnlgbzljf ng jãl <5 jn snptbncorn pfr gl ncprnsl _L^JFNg trlhspfrtn snrì rnlgbzljf ng jãl <5 jn snptbncorn pfr gl ncprnsl _L^JF RR QNGF[QNGF[ mfhmfh jfcbmbgbfjfcbmbgbf nhnh M/M/ jngjng ]fg,]fg, ?>,?>, olkfolkf J,J, ?40<:?40<: Cljrbj,Cljrbj, HBA;HBA; L-L- <<<<<>>>,, ttnnggââaaffhhff;; 22 << >>>>>> 4444 0000 yy mmffrrrrnnff nnggnnmmttrrýýhhbbmmff;; [email protected]@rclbg.mfc.

Gfs frjnhljfrns sn trlhspfrtlh nh <0 ougtfs qun pnslh :0 ie, gfs rltfhnsGfs frjnhljfrns sn trlhspfrtlh nh <0 ougtfs qun pnslh :0 ie, gfs rltfhns sn trlhspfrtlh nh? ougtfs qun pnslh < ie y gls rnvbstls nh? ougtfs qunsn trlhspfrtlh nh? ougtfs qun pnslh < ie y gls rnvbstls nh? ougtfs qun pnslh ?0 ie. Gfs pfrtns tbnhnh uh prnmbf jn < ₧ pfr ibgferlcf. Ng tbpf jnpnslh ?0 ie. Gfs pfrtns tbnhnh uh prnmbf jn < ₧ pfr ibgferlcf. Ng tbpf jn BQL jng trlhspfrtn ns jng ?<%.BQL jng trlhspfrtn ns jng ?<%.

Ng jãl ?0 jn snptbncorn M_NLZBQBJLJ JBEBZLG, ]G rnmbon gl cnrmlhmãl,Ng jãl ?0 jn snptbncorn M_NLZBQBJLJ JBEBZLG, ]G rnmbon gl cnrmlhmãl, gfs pfrtns sfh pleljfs pfr ng mfhsbehltlrbf nh ng cbscf bhstlhtn jn glgfs pfrtns sfh pleljfs pfr ng mfhsbehltlrbf nh ng cbscf bhstlhtn jn gl rnmrnmnpmnpmbýh jnbýh jn glgl cnrcnrmlhmlhmãlmãl yy CNECNELPMLPM]ZF]ZF_N, ]L_N, ]L prfprfmnjmnjnn ll ncbncbtbrtbr glgl

almturl mfrrnspfhjbnhtn.almturl mfrrnspfhjbnhtn. M_M_NNLZLZBQBQBJBJLJLJ JBJBEBEBZLZLG,G, ]]GG mfmfccprprununolol qqunun <0<0 jnjn gglsls rnrnvbvbststlsls nspnspnmbnmblgblgbzljlzljlss nhnh bhabhafrcfrcìtbìtbmlml PMCPMCfobfobgbtgbtyy sfhsfh jnajnanmtnmtufsufsls,ls, pfrpfr gfgf qunqun prfmnjn l su jnvfgumbýh. Ng jãl ?? jn snptbncorn CNELPM]ZF_N, ]Lprfmnjn l su jnvfgumbýh. Ng jãl ?? jn snptbncorn CNELPM]ZF_N, ]L ncbtn gl mfrrnspfhjbnhtn almturl jn rnmtbabmlmbýh.ncbtn gl mfrrnspfhjbnhtn almturl jn rnmtbabmlmbýh.

l)l) _nj_njlmtlmtll ngng mfrmfrrnsprnspfhjfhjbnhbnhtntn mfrmfrrnfrnf ngnngnmtrmtrýhbýhbmfmf plrplrll glgl sfgsfgbmbbmbtujtuj jnjn fanrtl.fanrtl.

o) Mfhanmmbfhl ng pnjbjf h.» ?= mfho) Mfhanmmbfhl ng pnjbjf h.» ?= mfh anmdl <? jn snptbncorn jn ?0TT.anmdl <? jn snptbncorn jn ?0TT.

m) Mfhanmmbfhl gl mlrtl jn pfrtn.m) Mfhanmmbfhl gl mlrtl jn pfrtn.

j) Mfhanmmbfhl ng lgolrìh h.» :0 mfhj) Mfhanmmbfhl ng lgolrìh h.» :0 mfh anmdl <5 jn snptbncorn jn ?0TT.anmdl <5 jn snptbncorn jn ?0TT.

n) Mfhanmmbfhl gl almturl h.» <?4 mfhn) Mfhanmmbfhl gl almturl h.» <?4 mfh anmdl ?0 jn snptbncorn.anmdl ?0 jn snptbncorn.

a) Mfhanmmbfhl gl almturl jn rnmtbabmlmbýh h.» _a) Mfhanmmbfhl gl almturl jn rnmtbabmlmbýh h.» _/0>./0>.

e)e) _ne_nebstbstrlrl gfsgfs jfmjfmucnucnhtfhtfss mfrmfrrnsrnspfhpfhjbnjbnhtnhtnss nhnh ngng gbogborfrf rnernebstbstrfrf jnjn almturls nxpnjbjls jn CNELPM]ZF_N, ]L.almturls nxpnjbjls jn CNELPM]ZF_N, ]L.

l)l)

Jn;Jn; [email protected]@mjbebtlg.ns

^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl mfcprlvnhtlmfcprlvnhtl <<<<

Plrl;Plrl; [email protected]@cps.ns

Lsuhtf; pntbmbýh jn fanrtls jn gl ncprnsl M_NLZBQBJLJ JBEBZLG, ]GLsuhtf; pntbmbýh jn fanrtls jn gl ncprnsl M_NLZBQBJLJ JBEBZLG, ]G

Nstbcljfs snüfrns;Nstbcljfs snüfrns;

]fcfs uhl ncprnsl jnjbmljl]fcfs uhl ncprnsl jnjbmljl l gl mfcnrmblgbzlmbýh jnl gl mfcnrmblgbzlmbýh jn prfjumtfs bhafrcìtbmfs,prfjumtfs bhafrcìtbmfs, jnjbmìjnjbmìhjfhfhjfhfs hfs hf sfgf lsfgf l gl vnhtl sbhfgl vnhtl sbhf tlcobâtlcobâh lh l gl rnplrlmbýgl rnplrlmbýh jnh jn frjnhlfrjnhljfrns.jfrns. Mfhtlcfs mfh vlrbls tbnhjls jbstrboubjls pfr tfjl glMfhtlcfs mfh vlrbls tbnhjls jbstrboubjls pfr tfjl gl Mfcuhbjlj jn Cljrbj.Mfcuhbjlj jn Cljrbj.

Nstlrãlcfs bhtnrnsljfs nh trlolklr mfh hunvfs prfvnnjfrns y, dlobnhjf tnhbjfNstlrãlcfs bhtnrnsljfs nh trlolklr mfh hunvfs prfvnnjfrns y, dlobnhjf tnhbjf mfhfmbmfhfmbcbnhtf jncbnhtf jn susu ncprnncprnslsl ll trlvâs afggntftrlvâs afggntfss puogbpuogbmbtlrbmbtlrbfs, hfsfs, hfs eustleustlrãl rnmbobrrãl rnmbobr bhafrclmbýh jn prnmbfs, jnsmunhtfs, elstfs, pglzfs jn nhtrnel y afrcl jn plefbhafrclmbýh jn prnmbfs, jnsmunhtfs, elstfs, pglzfs jn nhtrnel y afrcl jn plef jn gfs prfjumtfs qun tnhelh lmtulgcnhtn nhjn gfs prfjumtfs qun tnhelh lmtulgcnhtn nh mltìgfef.mltìgfef.

Lerljnmbnhjf jn lhtnclhf su rnspunstl, gns slgujlcfs ltnhtlcnhtn,Lerljnmbnhjf jn lhtnclhf su rnspunstl, gns slgujlcfs ltnhtlcnhtn,

]lhjrl jn Prljf]lhjrl jn Prljf

KNAL JN MFCP_L]KNAL JN MFCP_L]

M_NLZBQBJLJ JBEBZLG, ]G,M_NLZBQBJLJ JBEBZLG, ]G,

HBA O-54>4>121HBA O-54>4>

M/ _nyns Mltýgbmfs, >M/ _nyns Mltýgbmfs, >

?40=5- Cljrbj?40=5- Cljrbj

o)o)

m)m)

^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl mfcprlvnhtlmfcprlvnhtl <=<=

^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl^hbjlj <0 ” Enstbýh jfmucnhtlg jn gl mfcprlvnhtlmfcprlvnhtl <:<:

a)a)

e)e)

H.» (yH.» (y snrbn)snrbn)

Anmdl jnAnmdl jn nxpnjbmbýhnxpnjbmbýh

Anmdl jnAnmdl jn rnlgbzlmbýhrnlgbzlmbýh fpnrlmbfhnsfpnrlmbfhns ()()

Lpnggbjfs y hfcorn,Lpnggbjfs y hfcorn, rlzýh sfmblg frlzýh sfmblg f jnhfcbhlmbýhjnhfcbhlmbýh mfcpgntl jngmfcpgntl jng jnstbhltlrbfjnstbhltlrbf

HBA jngHBA jng jnstbhltlrbfjnstbhltlrbf

OOBB ZZbbppff MMuuffttll

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