
          II. ᭮ ࣠樨 x᪮  
                        ।x 

     .
     1.    x᪮   ਬ
x ॣ஢  ⨢x, ⢫x ᢮
⥫쭮   ந⢠  , ⢥ত  
 14.12.1988.
     (⠫ - ,   . - 樨,  뫪  
㪠,  ⠫ ???  ஬諥, .. ୠ쭮-
थୠ ଠ).

      ॣ -  㬥,  x  
 ⠬ x᪮  ( ????? - ⠡).

     1. ᭮ ਭ樯 ࣠樨 x᪮  
        ।x  ⮩ x ந⢠ (
        x  ꥬ)

 -> ⢥ -> ࢨ ->  -> 壠᪨
।   樨         㬥    ॣ   

 ॣ (  ࠧ ):

             宧⢥ 権
 ᪮ -> (⭠   ᨭ᪨ ⠬
              + ஭᪠ ॣ 㬥⮢  
                    㣨  ⭮)
       ________________________________
      |                               |
  ࢨ               
  㬥 --> ᪮ -->  ( 
                              ।  60 ⮢)
      |		    ^
      |_____________|
      
       ࠧ "" ନ஢ 㬥.

     ଠ   (뢠   )
_________________________________________________________________
 N |   | ঠ  |㬬 |   |   |   |-
/|   |宧⢥| . | 01|02 |        | 
   |㬥-|樨     |      |   |   |            |㤥
   |      |             |      |-|-|-|-|------------|----------
   |        |             |      |||||     |    |  |   
-----------------------------------------------------------------
  줮  1.01 ( 砫  | | | | |      |     |   |
    砫 ⥫쭮     | | | | |      |     |   |
  ।)                   | | | | |      |     |   |
              ﭢ             | | | | |      |     |   |
   |        |             |      | | | | |      |     |   |
 1.|04.01.91|㤠 -|100000| | | | |100000|     |   |100000
   |        |    |      | | | | |      |     |   |       
-----------------------------------------------------------------
   ⮣ ⮢
 (ਬ,  ﭢ):      㬬  = 㬬 
 
     줮
 (  ⠢            壠᪨
 壠᪮ ,     ,  ⮬ ⮣.
 ਬ,  1.02.91 
 31.01.91.
 
      権  ॣx x᪮ 
ந  ᭮ ࢨx 㬥⮢  
  ᫥ ᮢ襭 樨 ( 樨).
쭮    㪮⥫ (ᮣᮢx
権), ६  . ⥫⢠. x  ⮣, 
 믠 楫 ⮪ .   ᯮ
᪨    ..
     ࢨ 㬥    訢   
x஭᪮ 浪, ..  浪 ᥫ   ஢
㬥⮢ ( ஢ ॣ樨  " " - 襬,
ਬ, ""  ࠢ  㣫).
     㬥 x࠭  祭 ⠭x ப 
   ⢥⢥ x (  
㯠 㣨 栬).  稫 ப - ᮧ ,
ਪ ( 㪠 稭 㭨⮦)  ᮮ⢥⢨ 
樥 - .
     X⢥ 樨  㬬    ᭮
஢७x  ࠢ쭮 ଫx ࢨx 㬥⮢ 
砫 뢠  " "  x⢥x
権,  ⥬  ᮮ⢥騥  ᪮
 (᫨  ⮬  x:   ਠ,
⠢騪  ..).
      易⥫쭮 浪 ⠢  
᪮ :
     1)    (ᮢ ),
     2)   ࠡ⭮  (⭮-⥦
        ). 
         㯭x ।x  ,
  3-5 .  ⮩  㦥 饭 १
   " ".
     ࢨ 㬥 ->    ( 
ࠡ⭮ ) ->    ࢨ 㬥
 " ".
      ॣ樨 権  " " 
㬥 ᢠ 浪 ,  㪠뢠 
ࢨ筮 㬥  ᮮ⢥ 浪  樨
 .
     " "  x⢥x 権  
஭㬥஢, ஢  ९  ࣠樨.
     ⢮ ⮢  " "  ﬨ
㪮⥫ (।ᥤ⥫)  易⥫쭮  x.
     ࣠ :
ਪ ᫥ .  ᪮쪮 ࠧ ⠥  
樨.  祭  権: ᫥⥫쭮 ᭠砫
,  ⮬   ଠ 㬬  "
". 
      ਠ.   ⠬  " " ᢥ७
                       x.
     ன ਠ.   ⠬  " "
                     ७ᥭ. 
       뢠 ﬨ ⪮ । 
砫    砫 ⥫쭮 ࣠樨  
. ⥬   3 뢠    
x஭᪮ ᫥⥫쭮    ⮣ 
ࠦ ⥪騥 x⢥ 樨.
     樨 뢠  ਭ樯  :  
    㣮 (㬬 ࠦ).
      砭  ⮣ 㬬 ⮢ 
  ࠢ ( ᥬ ⠬) ⮣ 㬬 ।⮢
. 
     ᫥  ⮣ ⮢   뢮 ⪨
। ( ᠫ줮)       ( 
砫 ᫥饣 ). 줮 뢠   
(  ਮ).

      ⮬⨧஢?

     ଠ " " .  "..."  
 -1.

     2.  ᭮x 䮭

     1/   x᪮  ᭮x ।
(䮭) 㤠⢥x, ⨢x  ⢥x
।⨩  ࣠権, ⢥ত  . 쬮  
7  1976. N 30. ("୨ ଠ⨢x 㬥⮢", .II).
     2/ "᭮   ਧ樨 ᭮x ।,
⮢୮-ਠx 業⥩, x ।  ⮢",
⢥ত 쬮    30  1982. N 179.
("୨ ଠ⨢x 㬥⮢", .I).
     
     ᭮ 䮭 ⭮  ।⢠ 㤠  ਠ,
७ ᢮ ⮨  ⮢ த  ,
⥫쭮 짮.
     ᭮ ।⢠ ⭮  ।⢠ 㤠, ⠪  
業 ந訢騥 । ().  
뢠  x ।⢠x,    ᭮x, x 
।⢠ 㤠.  ᭮ ।⢠   ⭮ (.
ਫ 1).
      500 . - 

      易⥫쭠 ⭮!    ⥫쭠.
      ᭮ 䮭 㯯 () 
 த x⢠ (. ਫ 2.).
      ந⢮, ਬ, ⮫, ᠭ
(ࠢ࠭)  ..
       ᫨ த 宧⢠ ᭮ 䮭
ࠧ  㯯, 㯯,  (. ਫ 3).
      ਭ樯   ந⢥  ᭮
䮭  :
  - ஬諥-ந⢥,
  - ந⢥ 祭. 
     ஬諥-ந⢥ ᭮ 䮭 ।⢥
 (䮭, ⨢ )  ந⢥
⥫쭮 (設, 㤮, 㬥  .) 
ᮧ ᫮, 室  ⢫ ⮩ ⥫쭮
(, ᮮ㦥  ..).
     ந⢥ ᭮ 䮭   
ந⢥ ⥫쭮 (ᨢ ), 
।  ⮢, 樠쭮, ୮ 
樭᪮ 㦨 . ਬ, 魮-
㭠쭮 宧⢮, ᪨ ᠤ, ⥪  .. 

     ᭮ 䮭  壠᪮  ࠦ 
ࢮ砫쭮 ⮨.
     ࢮ砫쭠 ⮨ () ᫠ :
   ⮢ (३࠭⭠ 業), ਮ⥭, 
 室   ⠢  ⠭ ( ⮬ ᫥
ࠡ⭠ , ਠ).
     ⠭⥫쭠 ⮨ - ࠧ  10  ८業
᭮ 䮭  襭 ࠢ⥫⢠. ਢ ⮨
ꥪ  ᮢ६ 孮 ⮢ (⠫ ?)
⥬  ⠢    ⠭ ࢮ砫쭮, 
ࢮ砫쭠  뫠 - .
     ᫨ 㯨  ୮ 業,    ⠢,
祭  ࢮ砫 ⮨ (㪠).
       ᯫ樨 ᭮ 䮭 ⥯
訢.     㬬 ᫥ 
।⠢ ᮡ  ⮨ ᭮ ।.
  ࢮ砫쭠 - ᫥ = 筠
  ⮨                 ⮨
᫨ ᫨ ,  , ண , ⪨.
       ᭮ । ਬ ᫥騥
壠᪨ :
     01 - ᭮ ।⢠ (),  2 
        01.1. - ᮡ⢥ ᭮ ।⢠,
        01.2. - ७ ᭮ ।⢠ ( ७
                ।  楫).
     02 -  ᭮ । ()
        1)  ᮡ⢥ ᭮ ।,
        2)  ७ ᭮ ।,
     85 - ⠢ 䮭 () ( ࠧ ।
          㤠⢮ 뤥)
        1) ᮡ⢥ ᭮ ।⢠,
        2) ᮡ⢥  ।⢠,
     86 - ⨧樮 䮭 ()
        1) ⨧樮 䮭   ( ⠭)
        2) ⨧樮 ६ 䮭 (࠭  ⠫
           ६ )
     03 - ६ ᭮ । ()
        1) ⥪騩 ६,
        2) ⠫ ६
     88 - 䮭 ᯥ樠쭮 祭 (),  
          ⮢,  ⮬ ᫥ ਡ  䮭 ᢮
          ࣠樨, १ࢭ .
          
          - 䮭  ७ ᭮ ।⢠,
          -  䮭 ।⥫.
     ᮢ  N 001 - ७ ᭮ ।⢠
( ७ ⤥  ⢠  䮭,   
७ ।).  㣮 - ७ ,ਬ, 
設 ६.
      宧⢥ 樨   ᭮ । 
㯯஢  ᫥騬 :
   1) 㯫 ᭮ । ।⨥,
   2) ७ ६饭 ᭮ ।,
   3) ⨥ ᭮ ।,
   4) ᫥ ⨧樨   ᭮ ।,
   5) 樨, 易  ६⮬ ( 뢠 
      㣨 ⪠  -  ᥡ⮨).
      㯯 1 (ﭭ ᭮ ।)  뤥
᫥騥  権:
   1) 㯫 ᭮ ।  १ 
      ( ᭮ ।),
   2)  㯫 ᭮ ।,
   3) ਮ⥭ ᭮ ।   ( 㣨
      ࣠権,   ),
   4) 㯫 ७ ᭮ ।,
   5) 㯫 ᭮ ।  ᮢ ।
      ( 室   ⮩ ଥ),
   6) 㯫 ᭮ ।  १ 
誮  ਧ樨.

            ஢ 宧⢥ 権
     1. 㯫  ᭮ ।  १
        . 
     ᨬ  筨 ⠫  㯫
 ᭮ । ࠦ ᫥饩  
壠᪨ :
      01 -  85 ( ࢮ砫쭮 ⮨)
                    1 (ᮡ⢥ ᭮ 䮭)
     筨 ⠫  뫨 業ࠫ
⠫ , 業ࠫ 筨 
࣠権, ᢮ ।⢠, ਬ,  䮭 ࠧ
ந⢠. 
     ஢  01 -  85  뢠 筨.
      51 -  93 (ࠧ IV, )
      05 -  33 (ࠧ IV, A)   ⠫ 
      33 -  93 (뫨  砭 ந⥫⢠)
     93----------------------
       㬥襭 | 筨
       筨 |
                    줮
		    ।⮢                               
		    
     ᫥  ਭ    ⮣ 㦥 
஢  01 -  85.
     93  ࠧ I ᨢ......???  .
     ᫨  ᭮ ।   㯠 
,   室   ।⢠   ᫥
      08,12    85    ३࠭ 業
            |       |
       業   |  
                    |
        2 - ᮡ⢥  ।⢠
       ਬ, 設 85.1
                   85.2
      - ᭮ 䮭 ( 䮭). 
㯫  ।⨥ , ୠ  
⥪  ᫥ 
      01 -  85.1  쭮 業 ( 窥 ) 
                     㯭 ⮨.
     2.  㯫 ᭮ । ।⨥.
      ⮬  ᫥  (ᯫ⭮ 㯫):
      01 -  85  ࢮ砫쭮 ⮨.
     ६, ᫨  ᫥ ,  
 
      85 -  02
(02 - ᨢ , 㢥稢, 02 ६ 㬥蠥
 85).

     01 ᭮         85 ⠢         02 
        ।⢠            䮭
    ----------------- ----------------- -----------------
     1) ࢮ-|          2)-|1)ࢮ-           |2)-
       砫-|            | 砫-           |  
           |             |                |  
     ⮨|            760   |⮨          |  760
     (- |                  |10000              |
      )  |          -----------------
      10000   |                   줮.
                                  筠
				  ⮨

     ࢮ砫쭠      筠
     ⮨           ⮨
     ᭮ 䮭     ᭮ 䮭
     
     ࢮ砫쭠
     ⮨ ( ⨢  = 筠 + 
       01)           ⮨
   
       । ᭮ ।  
⥫ 室  ⠢. 室  ⠢
 ਭ⮣ 㤮 ࠦ ᫥饩 
      26                         70,05
(宧⢥ 室          |     \
  ந⢮,        ࠡ⭠  \
祭  ᥡ⮨                \
த樨)                       稪   ਠ
     
     "᪠ ", N 2, 1990.  ࠢ 
ᥡ⮨,  ࠡ   ⠢ 㤮.
     室 .26  ந⢥ ᥡ⮨.
      20 - ᭮ ந⢮.
      26 - 宧⢥ 室 (ਬ, 
壠).

     3. ਮ⥭ ᭮ ।,   ᯫ樨, 
          ।    
      ⮬ 砥  ᭮ ।⢠ ⠢   
㯭 ⮨ (ࠧ᭥  "壠᪮ ").
ଫ ᫥ 
      01 -  85    㯭 ⮨,   
                       筮 (  窨 ७
                     த - ⮡   ⮪ ᥡ).
                     
     4. ਮ⥭ ᭮ ।,   ᯫ樨, 
        ⮩   , ଫ ᫥騬 ﬨ:
  )  01 -  85  㯭 ⮨
  )  85 -  76   ࠧ묨 ࠬ  ।ࠬ
                   (    ,  
                   ਮ⥭ 䮭).
     ᫨   76  ⮪,  ,   - 
᭮ ।   ᯫ⨫,    㦥  
砥 த.
      襭   ᫥騥 :
     )             87    51
       (䮭 ࠧ               50 ( )
        ந⢠)
     ) 㬥襭        76    85
                    ⠭ ⠢ 䮭
 
     5. 㯫 ७ ᭮ ।
      㯫  ।⨥ ⤥  ७
᭮ । (, ⠭)    
ᮢ  001 "७ ᭮ ।⢠". (
室  ⥬ ᮢ  ⮤  ).
      ࠭  窨,   
७⥫. 
       ७    ᥡ⮨, 26  (
"宧⢥ 室").
       ਫ   ७ , ப,
⮨  .
     ७   ⥬,  ᭮ ।⢠ .
     
     6.  ७ ।⨩ ७ ᭮ ।⢠
        ⠢   ᫥饩 

      01.2                    88. *    ( 85)
      2                 * 䮭  "७ ᭮
     ७ ᭮     ।⢠"  - 㦭
     ।⢠                   ᢮ , 
                               㦭 㬥஢ ᠬ  ࠬ
			       ⥫쭮 ।
     ६  ⮬ 
      88. *                      02.2
  ( 85) 筨              ७
  ᮡ⢥ ᭮ ।.   ᭮ ।⢠
  筨 ७ 
  ᭮ ।.
   
     7.  砥 㯠 ७ ᭮ । ७
         ᫥騥 
     )  01.1              01.2                  ।
           ᮡ⢥         ७           ।⢠
	   ᭮ ।⢠   ᭮ ।⢠
     ) ६
         88. *             85.1
      ᤠ  ७ "" 㦭   䮭 ࠧ
ந⢠ (  ਡ), ..   .
     ७⥫ ᭮ । ।⢠, 祭  㯠,
  ,  ᠬ 祣  砥. ⮬  
 த.
      68      51
     ஡ . "  浪 ࠦ  壠᪮
  ⭮ 宧⢥ 権, 易  ७
⢠", ⢥ত    11.04.90 .
     N 21 /8-03, "壠᪨ ", N 7, 1990.
     
     8. 㯫 ᭮ ।   (  㤥
          )
     . ⨢ 쬮 " 浪 壠᪮ 
⤥ 䨭ᮢ-宧⢥ 権  ᮢ
।, 㭠த ꥤ  ࣠,
ᮧ  ਨ ", ⢥ত   
6  1990., "壠᪨ ", N 9, 1990.
     ⠭    ᭮ ।  १
⠫  ࠦ ᫥饩 

      01                      33----------------|
    ⠫    ⠫  |
                      \                             |
		        \		﫨  ࠧ IV A
			  \		 ࠧ I A 
     ६:          \
      88                      85
  ( " 䮭        ஢ 㬬    :
     ।⥫")             "ࢮ砫쭠 ⮨"
     
      ᫥  ⠥ ⮫쪮   02 "
(⨧) ⢠",  ᯮ  ⠬
ந⢥묨: 
      20  㣨             02
           ந⢥
	   
     ᯥਬ   -, ࢠ -
-஬. 
   
     9. ⠭   ᭮ ।,  
        誨  ਧ樨
      01       85    ࢮ砫쭮 ⮨ ᮣ᭮
                         .
     ᫨   ,   ⮢ 業 饣
३࠭  ६  ⮬ 
      85       02
        㯫 ᭮ । ଫ
⮬ ਥ (" ਥ-।") ⨯  -1. 
⠢ ᨥ,  ⠢ ன 易⥫쭮
 ।⠢⥫ ⤥, , ⪠, 㤠 㯠
ꥪ. 
      ⢥ত 㪮⥫ ।   
孨᪮ 㬥樥 㯠 壠.
      01       85   (  ⠬)
      ᪮  142 ( 3) -  
䨪.
      ᪮  ( ). 
     㬬 8000.
      ꥪ 壠 ᠬ  ᢮ 
,  ࠢ, ⨧.
          42 (. ਫ 3)
	  42006 -   浪.
          ન  뢠 ᪮,
    - ⠢  㯠騩 ꥪ.
      ୠ 窠.
     ⨧ אַ  ᪠ த -  20.04
(壠  ᠬ  ஢,   ).
       ⨧樨 -  "ࠢ筨",   
        10, 11 -> 6.4%  4.3%  
                         ࠪ᪨ ᥣ ⠢ 
                         ,   樨 ४
                         ⠢   (⮣ 
                          㦭   12).
        ⨧樮 ᫥ 
⠫ ६   㦭, ⨧樮 ᫥
 ⮫쪮   ⠭.
       -1 x ࢠ ஢
          02    85 
      ஢ - ᫨  .

       䮭 ( 1991.)
     ࠢ 樥  ⥯ 㧪  
  ⠭ (  ࠢ).
     ⪠ xࠪ⨪ ꥪ -   x᪮
㬥樨  ନ  ந쭮 ଥ.  
. 
     ਫ:
      㬥.
      ⠢ -  㯠,
                    -  㤥 ᯮ짮,
                    - 㪮⥫.
x     ᨨ.
      ⭮ 㤮  ⨧樨 ४
  .

     ⬥⪠ xਨ:
     1.     ᤥ  
୮ .
     N ୮ 窨 ࠢ ୮ N, ᢮
 ꥪ 42006 ( 006).
     2. ⠢ .
     3.  x ( ਭ⨨  ).

      x x 㯫 ᭮x ।  
ꥪ ⠢ ୠ 窠 ⨯  -6
(, ᮮ㦥), -7 (設  㤮), -8
(   ᠦ), -9 (㯯) ( ᪮쪮
⨯x ꥪ⮢ - 4 ப,    ᢮
),   x ।x ந  
୮  ⨯  -11 ( 讬 ).
窨 ᪫뢠  䨪樮 㯯, 㤮 
⠢ ॣ஢.   -  ᪮쪮 ࠭  
䨪樮 㯯.

      㯯 x⢥x 権   ᭮x
।: ७ ६饭.
        ७ ६饭
  -  x  x,
  -  ⤥  x  ..
     ଫ  ⨯ ମ -2.
  ⥫   || 믨뢠  x - x x
  稪      || ( ᤠ,  ਭ,  xਨ).
           || 
   ..       || 

     ७ ६饭 ᭮x ।  ᨭ᪨x
x  ࠦ.  易⥫쭮  ⬥⪠ 
୮ 窥   ୮ .

          ⨥ ᭮x ।
     ⨥ ᭮x । நx ᫥⢨ ᫥x
稭: 
     1)  - ᯨᠭ ᭮x ।  裡 
x, ᮬ, ࠫ ७, ਥ, x
⢨, 
     2) । ᭮x ।  㣨
।, 
     3) ॠ 譨x  ᯮ짮x ꥪ⮢,
     4)  ᭮x । (᫥ ਧ樨).

     ਬ ᯮ樨 x᪨x ⮢  x⢥
 " ᭮x ।":

-----------------------------------------------------------------
 N |      ঠ 樨        | 㬬 | ᯮ訥
 |                                 | (.)|      
   |                                 |       |-------------------
   |                                 |       |        |   
-----------------------------------------------------------------
 1 | ᠭ   ஥ 㤮- |       |          |
   | :                          |       |          |
   |) ࢮ砫쭠 ⮨      | 8000  |   85     |   01
   |)    ⠭| 7300  |   02     |   85
   |) 祭 ⠫  -|       |          |
   |   樨 㤮 (x |       |          |
   |    ᪫)                     |  400  |   05     |  87(80)
   |) ᫥ ࠡ⭠  -|       |          |
   |   稬  ⠦ 㤮|  100  |  87(80)  |   70
   |) ந ᫥  - |       |          | 
   |   樠쭮 x (10%)    |   10  |  87(80)  |   69
-----------------------------------------------------------------
    
     ⨥ ᭮x ।  
         02    01 (᭨   ᭮ ।⢠ 
                       ࢮ砫쭮 ⮨)
      ⨨ ᭮x ।  襭 ⨧樮
ப    稭, ࠢ ࢮ砫쭮
⮨ ꥪ⮢. 㬬 , ᫥  ⮬,
⭮   ਡ뫥  ⪮:  80    02.

         01 ᭮ ।⢠           02 
       ---------------------        --------------------
        8000      |                           | 7300
                    |1) 8000           1) 8000  |
                    |                           |2) 700
     2) 700 ->  80 (  㬬  த樨 
                      稫 ਡ).

     1/ 塞 "  樨 ᭮x ।"  ଥ
        -4 
     21 -  ᪮ 
             2 -  
             1 - 稭 
  "  ⨧樮x ᫥" - ࠢ ਠ
                                              1990. ( 1991.)
  N 2 "  " - ᭮   
                            ᥡ⮨. 
     : ,  㯨  樨 㦭 易⥫쭮
x - x थ  x .
     ,  祭   (᫥)  
       51 - ࠡ⭠   
            樠쭮 x  㬬 ࠡ⭮ 

          87         
  ----------------
  ) 100 |) 400
  )  10 |
         | 290    窠  樨 㤮.

     ⨥ ᭮x । - ⬥砥  窥
ਧ樨   ୮ .
     ᯨ x.

     2/  । ᭮x । 㣨
        । 
     ।  ᭮ ।⢠ ।⨥
ᯨ뢠   ᫥ 祭 쬥 ⢥ত
ਭ饩 ஭  x  ꥪ⮢ ( -
饭, ᮮ饭).
     ।   ਪ 饩 ࣠樨 
ਪ  ।. ଫ ⮬ ਥ-। -1
(⨯ ଠ) -  ।.
      ᯨᠭ    ᫥ 
          85    01    ࢮ砫쭮 ⮨.
     ६  ⮬ ᫥ 
          02    85.
      ᯨ    䮭 ࠧ (⭮
祣). 

     3/  譨x  ᯮ㥬x ꥪ⮢
     ਬ ᯮ樨 x᪨x ⮢  x⢥
, 易  ॠ樥 㤮.

-----------------------------------------------------------------
 N |      ঠ 樨        | 㬬 | ᯮ訥
 |                                 | (.)|      
   |                                 |       |-------------------
   |                                 |       |        |   
-----------------------------------------------------------------
 1 |  㦭 㤮- |       |          |
   | :                            |       |          |
   |) ࢮ砫쭠 ⮨      | 2000  |   85     |   01
   |)    ⠭|  200  |   02     |   85
   |) 窠,㯨  -|       |          |
   |                          | 1800  |   51     |  87(80)
   |) ᫥ ࠡ⭠  -|       |          |
   |   稬  ⠦ ॠ- |       |          |
   |    㤮             |  100  |  87(80)  |   70
   |) ந ᫥  - |       |          | 
   |   樠쭮 x (10%)    |   10  |  87(80)  |   69
-----------------------------------------------------------------

      த ᭮x ।    ᫥騥
 
          85     01    ࢮ砫쭠 ⮨
     ६  ⮬ 
          02     85
     ६
          76     85     த (᪭) ⮨.
       襭   ᫥騥 
          85     76.
      祭       
          51     87    (ᥣ  䮭 ࠧ ந⢠
                             80 - ਡ: 㢥稢
                           ).

     4/ ⨥ ᭮x ।  १ ,
          ਧ樨
     ਬ ᯮ樨 ⮢  x⢥ ,
易  祩  祩 ᭮x ।:

-----------------------------------------------------------------
 N |      ঠ 樨        | 㬬 | ᯮ訥
 |                                 | (.)|      
   |                                 |       |-------------------
   |                                 |       |        |   
-----------------------------------------------------------------
 1 |  १ ਧ樨 - |       |          |
   |   ( -|       |          |
   |   ⠭):          |       |          |
   |) ࢮ砫쭠 ⮨      | 1500  |   85     |   01
   |)  x ᭮x    |       |          |
   |   c।                       |  500  |   02     |   85
   |) 筠 ⮨          | 1000  |   84     |  85.2
   |                                 |       |          |
   |   諨              |       |          |
   |                                 |       |          |
   |) 筠 ⮨ ᭮x |       |          |
   |   । ᯨ뢠  ⪨,|       |          |
   |   ᫨   ⠭   | 1000  |   80     |   84
   |                                 |       |          |
   |ᯨ뢠   ᥡ⮨|       |          |
   |(㥬!)                     |       |          |
   |                                 |       |          |
 2 |  १ ਧ樨 - |       |          |
   |   ( -|       |          |
   |  ⠭):             |       |          |
   |) ࢮ砫쭠 ⮨      |  800  |   85     |   01
   |)  x ᭮x    |       |          |
   |   c।                       |  300  |   02     |   85
   |) 筠 ⮨          |  500  |   84     |  85.2
   |) cᠭ 筮 ⮨ |       |          |
   |                   |  500  |   72     |   84
   |  (72 -   饭    |       |          |
   |  ਠ쭮 ࡠ)          |       |          |
   | 㬬  72      |       |          |
   | ᪮  ९  |       |          |
   |   殬.            |       |          |
   |) 饭 ⮨ -|       |          | 
   |   x ᭮x ।  - |       |          |
   |      ஧筮 業   | 1600  |   70     |   72
   | (஧筠 業 1900 .,      |       |          |
   |   300 -> 1600.          |       |          |
   |) ᯨᠭ ࠧ  ⭮|       |          |
   |    頥 業 (1600-    | 1100  |   72     |   83
   |   -500 -> 1100)                 |       |          |
   | 83 () - 室  ਮ|       |          |
   |) 㬬 ࠧ,      |       |          |
   |                    | 1100  |   83     |   68
   |) ᫥ ࠧ   | 1100  |   68     |   51
-----------------------------------------------------------------

     ᫥ ⨧樨   ᭮x । 
      ।  ⠭ ᭮x 䮭
ந ⥬ ⨧樮x ᫥, 砥x 
ᥡ⮨ த樨, ࠡ, . ⨧樮
᫥  筮  ᮮ⢥⢨  ଠ,
७஢묨  㯯 தx ᭮x ।. 
      ਢ  業x  ࢮ砫쭮 ⮨
᭮x । (. ⠭    22.10.90 N 100072
" x ଠx ⨧樮x ᫥  
⠭ ᭮x 䮭 த x⢠ "). 
      ᮮ⢥⢨  ⨬ ଠ ⨧ 
⮫쪮   ⠭ (࠭  ६).
     ⨧      ᫥騬
᭮ 䮭

      ᭮x ।                 ⨧  
                                              ⠭  
----------------------------------------------------------------
  (㯯) ᭮x ।                    +
      ⮬ ᫥
      ᭮ ।⢠  ६                     +
      ᭮ ।⢠  ⮥                     +
      ᭮ ।⢠, ᤠ  ७             +
                                           -
      ᭮ ।⢠ - ⨭ 
      (㤮,   ..)                +
      㤮, ࠭ᯮ ।⢠,
      x騥                              +
      ᭮ ।⢠  ࢠ樨  
      襭 ࠢ⥫⢠ (, 
      㡫᪨, )                       -
       䮭                              -
      த⨢ ᪮                               -
      ꥪ 譥 ன⢠
      (䮭⠭, ᠦ  .)                     -
      祭 ⠫쭮 
      ந⥫⢮  ଫ 
      ⠬ ਥ ᭮x ।, 
       x饥  ᯫ樨                   +
----------------------------------------------------------------

      ⨧樮x ᫥ ந 筮
᫥騬 ࠧ:
     㬬 ⨧樨 諮  - .
     ﭭ ꥪ -  ࢮ ᫠ ᫥饣 .
      -  ⨧樨  ࢮ ᫠ ᫥饣
. 
     筮 । 㬬 ⨧樮x ᫥ 
 㯨訥 ꥪ  訥 ꥪ  諮 .
      ⮩ 㬬 ᮥ ᫥ ⨧  ᥬ
䮭  諮 .
       ⥪  樨
     "...᫥ ⨧樨  ᭮ 䮭, 
㯨訬  ᯫ 稭  ࢮ ᫠ ,
᫥饣  楬 㯫,   訬 ᭮ 䮭
४頥  ࢮ ᫠ , ᫥饣  楬
". 
     ᫥ ⨧樨 ଫ x᪮ :
          20  㣨            86.1
               ந⢥      ⨧樮 䮭
                                  ⠭
            ()                      ()
                                      ।⢠
       ।  86 ᯮ짮 ⮫쪮 02:
          20  㣨            02
               ந⢥
               
       ⠫x ।x   .
     ᯮ짮 ⨧樮 䮭   
᫥騬 ࠢ:
     1/ ࠢ  䮭 ࠧ ந⢠ ()
          86.1         87.
     2/ ࠢ   ࣠
          86.1         78 ਢ⢥  
                              ⥪騬 : ᮣ᭮
                              䨭ᮢ  - 50%
                              ⨧樮x 䮭 
                               ࣠.
         ᫥ । 饩 ࣠樨 
        ᫥: 
          78           51
     3/ ࠢ  業ࠫ ⠫ 
          86.1         51 ਬ, ஬ன
     4/ 20% ⨧樮 䮭  ᮮ⢥⢨  
१  29.12.90 ࠢ   䮭
⠡樨 
          86.1         51
     ᫨ १ ,   20% :
          86.1         68
          68           51
     ࠭ 68   ⮣, ⮡   
⮬. 
     ⨧   ᭮ 䮭 (設,
㤮  ࠭ᯮ ।⢠) ⮫쪮  ।x x
ଠ⨢ ப 㦡  ᫮, ᫨ 㤮
ᠬ⨧஢   㬬.
     . "᭮   ⠢ , 砥x 
ᥡ⮨ த樨, ࠡ,   ।x  ".
           , N 2, ﭢ 1991. 
         (ࠧ 2 - ⠢ ᥡ⮨).
      ᥬ ⠫ ᭮ ।⢠ த 
⨧. 
      ᭮x ।  筮  㬬,
ࠢ ⨧樮 ᫥   ⠭
᭮x ।: 
          85           02 ( ᪫祭 ).
᪫祭 ⠢   ꥪ⠬ 譥
ன⢠,  ।  ࠧ   
⠢     ଠ .
        ⮫쪮   䮭,
㧥 業, த⨢ ᪮,  ⠪  祭
⠫ ந⥫⢮ ꥪ⠬   ଫ ⠬
ਥ,  x騬  ᯫ樨.
      ᮮ⢥⢨  쬮    12  1987. N 195
"ࢮ砫쭠 ⮨ ᯨᠭx ᭮x । ⭮
 㬥襭 ⠢ 䮭 ( 85   01),  㬬
᫥    ⠭   ६ x
㦡  㢥祭 ⠢ 䮭 ( 02   85)".
     設, 㤮  ࠭ᯮ ।⢠ - ୮,
⮫쪮  ࠢ ࢮ砫쭮 ⮨.
      ꥪ ,  ॡ  
⮣ ꥪ.    ᤥ  ᠬ 㬥
   ⤥쭮 ࠢ.
     1/ ப 㦡 ꥪ
         IX 1973  09.90.   - 17 
     2/  㬬  
        ଠ ⨧樮x ᫥   ⠭
        6.7%  511_19 = 34-25
     3/   17 
        34-25 * 17 = 582-25
     4/ ஢ ᫥
          02    85   㬬 582-25
     ""  ॢ蠥 "ࢮ砫 ⮨".
, ᪮  設, 㤮  ࠭ᯮx
। ⨧  ⮫쪮  ଠ⨢ ப
㦡,    ᯨ뢠  ࢮ砫쭮 ⮨.

         02                   85                  01
 ------------------  -------------------   ------------------
         | 582-25   582-25| 511-19    511-19|        
 582-25  |              511-19|   582-25            | 511-19
 --------|---------  ---------|---------   ---------|--------
    -        -            -        -            -       -
     -:
                   02
         --------------------
                  | 511-19
           511-19 |  
         ---------|----------
             -         - 
稫,    뫨.  㦥 !

     ਬ     1990.
             -1
     1. ଫ  ਥ x   ࠢ - ⮫쪮
  ਪ.
     2, 3  ..
     5.  ଫ  ଥ   樨 - 
 ॠ樨 (த).  㤮, 祬 짮 ମ
 ਥ-।.

     ਬ    1990.   ᭮x 
                   ।
        㬥⮢,  䨪஢   ,
⠢ ᪠  (.   ).
   㬥 (     
 㪠  㬥).

        ⠢ 䮭   1990.
                         (  85) 
                                        ଠ -7
-----------------------------------------------------------------
 N   |                               |줮|      |      |줮
/  | ঠ 樨           |砫| |।|-
     |                               |   |      |      |
-----------------------------------------------------------------
     | 줮  01.10.              |124500|      |      |
1-1  | 㯨  㤮  |      |      | 01 |
     |                      |      |      | 2600 |
2-2  | ।  㤮-|      | 01 |      |
     |  ࢮ砫쭮 ⮨-|      | 2000 |      |
     | ( )               |      |      |      |
3-3  | 祭  㤮-|      | 02 | 01 |
     |  ᫥          |      | 600  | 3500 |
4-4  | ᠭ 㤮  ࢮ-|      | 01 | 02 |
     |砫쭮 ⮨  ᯨᠭ   |      |18000 |17300 |
     |                          |      |      |      |
5-5  |  㤮     |      | 01 | 02 |
     |ᯨᠭ , ᫥    |      | 2000 |  200 |
     | 㤮               |      |      |      |
6-6.2| ᫥    - |      | 02 |      |
     |⠭                    |      |116283|      |
                                     |      |      |      |
                      ⮣:         |      |138883| 23600|
             줮 筮         |      |      |      | 9217

     ⮣ ⮢  ⠬    ᢥ७
                                     

     N  --->   -   樨  ,
    /      ன  -   樨   
             壠᪮ .
       ᤥ  ⠢  ᪮
 㯯஢  ,   権 . 
ਢ     4 樨:

                                                      । 
   1-1   \ 1. 㯨  㤮                  01
   3-3   /     祭 㤮          6100

   2-2   \                                          01
   4-4   - 2. ᠭ                          22000
   5-5   /

   3-3   \ 3. ᫥                         02
   6-6.2 /                                         116883

   4-4   \ 4. ᠭ  ॠ 㤮            02
   6-6.2 /                                                 17500

     ꥤ塞   ஢     ।
.  ⠢ ᭠砫 饭 
᪮ ,  ⮬ ७ १  
  뫪  ᮮ⢥  ᪮
 (  祭  宧⢥ 権). 砥
᫥⥫    - १ ७ᥭ  
 (. 訥 ).

      ᪮   ᭮ । 
                   1990. (  02) 
                                        ଠ -7
-----------------------------------------------------------------
 N   |                               |줮|      |      |줮
/  | ঠ 樨           |砫| |।|-
     |                               |   |      |      |
-----------------------------------------------------------------
     | 줮  01.10.              | 20700|      |      |
1-3  | ᫥   祭  |      |      | 85 |
     | 㤮      |      |      |  600 |
2-4 | ᠭ , ᫥   |      | 85 |      |
     |஢ 㤮   |      |17300 |      |
3-5 | ᠭ , ᫥   |      | 85 |      |
     |ॠ 㤮     |      |  200 |      |
4-6  | ᫥    - |      |      | 85 |
     |⠭           |      |      |116283|
                                     |      |      |      |
                      ⮣:         |      |17500 |116883|
             줮 筮  1.11 |      |      |      |120083

     ⮣ ⮢  ⠬    ᢥ७
                                     


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