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7/30/2019 Modul 3 markah
1/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO >
>>>>
;J;J;J;J
Benopnj > {mfw{ rmh be{rnikh `hrwhhi rmphh rfwi \!^ nib P )Pndnm > jhixidxccni dnpnc be nirnn reon `nibnp \! ^ bni P)
Geib rmh be{rnikh! ei j ! gpfj ^ rf P )Knpecni dnpnc ! bnanj j! bnpe ^ ch P)
0000))))
;J;J;J;J
Rmh |hpejhrhp fg n {~xnph e{ ;0 kj) Geib rmh nphn fg rmh {~xnph)\hpejhrhp {h`xnm {hoe hj|nr {njn enanm ;0 kj) Knpe axn{ {hoehj|nr {njn erx)
;;;;))))
;J;J;J;J
Benopnj ; kfi{e{r{ rwf {ejeanp {eth fg {~xnph{)Pndnm ; jhionibxioe bxn `xnm {hoehj|nr {njn unio {njn {net)
Knakxanrh rmh |hpejhrhp ! ei kj ! wmfah benopnj)Merxio |hpejhrhp! bnanj kj! {haxpxm pndnm)
> &Pndnm >
Benopnj ;& Pndnm ;
7/30/2019 Modul 3 markah
2/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 0
2)2)2)2)
;J;J;J;J
Pnte mn{ = kfei{ 8< {hi nib ; |ehkh{ PJ8 ifrh{) Mh `fxomr n `ffc werm PJ>0)5< kf{r{)Mfw jxkm e{ rmh nanikh6Pnte jhj|xiune = ch|eio {ueaeio 8< {hi bni ; ch|eio wnio chprn{ PJ8) Ben jhj`hae{h`xnm `xcx unio `hpmnpon PJ>0)5
[e}Hinj
2 ;2
Rn`ah 7 & Dnbxna 7Geib rmh begghphikh `hrwhhi rmh ixj`hp fg |x|ea{ ei Uhnp Geh nib Uhnp [e})Knpe `htn nirnpn `eanioni jxpeb Rnmxi Aejn bni Rnmxi Hinj)
[FU[@H[R
>8 aaaa
Benopnj 8 &Pndnm 8
7/30/2019 Modul 3 markah
3/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ;
????))))
;J;J;J;J
Benopnj ? {mfw{ n mheomr fg \ nib ^ {rekc{Pndnm ? jhixidxccni reiooe `noe cnux \ bni ^)
\ {rekc e{ |xr fi rmh ^ {rekc) Geib rmh rfrna mheomr! ei j! rmh {rekc{)Cnux \ beahrnccni ch nrn{ cnux ^) Knpecni dxjanm reiooe! bnanj j! cnux*cnux erx 6
====))))
;J;J;J;J
Knakxanrh :#>>
>?>7
Merxio :#>>
>?>7
_perh rmh ni{whp ei bhkejna)Rxae{ dnwn|ni bnanj ifj`fp |hp|xaxmni)
5)5)5)5)
;J;J;J;J
Benopnj 5 {mfw{ n {hhpna phkrnioah{ werm rmh {njh {eth)Pndnm 5 jhixidxccni `h`hpn|n {hoehj|nr rh|nr unio {njn `h{np)
Knakxanrh rmh nphn ! ei kj! wmfah benopnj)Merxio axn{! bnanj kj ! {haxpxm pndnm)
\
^
?= kj
>);2 j
Benopnj ? &Pndnm ?
0 kj
? kj Benopnj 5& Pndnm 5
7/30/2019 Modul 3 markah
4/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 2
>< {mfw{ n \ phkrnioah nib ^)e{f{khah{ rpenioahPndnm >< jhixidxccni {h`xnm {hoehj|nr rh|nr \ bni {hoereon {njn cnce ^)
Knakxanrh rmh |hpejhrhp! ei kj! wmfah benopnj)Merxio |hpejhrhp! bnanj kj! {haxpxm pndnm)
>>>>>>>>))))
;J;J;J;J
Benopnj >> {mfw{ rmh jn{{ fg n `f} nib n `naa)Pndnm >> jhixidxccni `hpnr {h`xnm cfrnc bni {h`ede `fan)
Rmh jn{{ fg `naa e{ ?=< o) _mnr e{ rmh jn{{ ! ei o! rmh `f} 6@hpnr `fan erx enanm ?=< o) @hpn|ncnm `hpnr! bnanj o) cfrnc erx6
? kj
0 kj
8 kj\
Benopnj >< Pndnm >
0;
2
8
co
Benopnj >>& Pndnm >>
7/30/2019 Modul 3 markah
5/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 8
>0>0>0>0
;J;J;J;J
Rmh ahiorm fg n pfaa weph e{ >< j) Opnkh kxr{ er eirf rmphh |npr{) Rmh ahiorm fg rmh gep{r
|npr{ e{ ; j8
2; wmeah rmh {hkfib |npr jhn{xph{ 2 j) Geib rmh ahiorm! ei kj! fg rmh rmepb
|npr{)\nidnio {hoxaxio bnwne enanm >< j Opnkh jhjfrfio bnwne erx ch|nbn reon `nmnoeni)
\nidnio `nmnoeni |hprnjn enanm j82; jnincnan `nmnoeni chbxn `hpxcxpni 2 j) Knpe
|nidnio ! bnanj kj! `nmnoeni chreon)
>;>;>;>;
;J;J;J;J
Benopnj >; {mf{ n dxo fg nrhp
Pndnm >; jhixidxccni {h`xnm dno unio jhionibxioe nep)
Benopnj >;&Pndnm >;
Gnrmhp |fxp{ rmh nrhp h~xnaau rf {hpwh 8 oxh{r{) Geib rmh wfaxjh ! ei j a fg nrhp
hnkm oxh{r ohr{)
@n|n jhixniocni ch{hjxn nep {hknpn {njn `niunc xirxc bemebnio ch|nbn 8 fpnio
rhrnjx) Knpe e{e|nbx ! bnanj j a! nep unio berhpejn fahm {hren| fpnio rhrnjx)
a
0
>;
7/30/2019 Modul 3 markah
6/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 7
>2>2>2>2
;J;J;J;J
Benopnj >2 e{ n `np kmnpr {mfeio rmh ixj`hp fg |x|ea{ {erreio gfp rmh X\[P
h}njeinrefi ei rmphh uhnp{)
Pndnm >2 enanm {h`xnm knprn |nanio unio jhixidxccni `eanioni jxpeb unio axax{
X\[P `noe rhj|fm reon rnmxi)
Benopnj >2&Pndnm >2
[rnrh rmh nwhpnoh fg |x|ea{ rmnr |n{{hb rmh X\[P h}njeinrefi ei rmh hnkm uhnp{)
Iunrncni |xpnrn jxpeb unio axax{ X\[P bnanj {hrnmxi erx)
>8>8>8>8
>J>J>J>J
0J0J0J0J
n% Kfiwhpr >)5 a rf ja )
Rxcnpcni >)5 a ch|nbn ja )
`% Knakxanrh 0)2j } ; ) [rnrh rmh ni{hp ei kj
Merxiocni 0)2 } ; ) Iunrnrnci dnwn|ni bnanj kj
7/30/2019 Modul 3 markah
7/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ?
>7)>7)>7)>7)
;J;J;J;J
Rn`ah >7 {mfw{ ixj`hp fg |npreke|nir{ ei Mnpe _eanunm pnkh)Dnbxna >7 jhixidxccni dxjanm |h{hprn bnanj anpeni Mnpe _eanunm)
Ahha\hpeiocnr
\pejnpu [kmffa[hcfanm Phibnm
[hkfibnpu [kmffa[hcfanm Jhihionm
NbxarBhwn{n
Ixj`hp fg|npreke|nir{@eanioni |h{hprn
07
Rmh ixj`hp fg {hkfibnpu {kmffa |npreke|nir{ e{0
>fg rmh rfrna ixj`hp fg |pejnpu {kmffa
nib nbxar |npreke|nir{) Geib rmh ixj`hp fg {hkfibnpu {kmffa |npreke|nir{)
@eanioni |h{hprn {hcfanm jhihionm nbnanm0
>bnpe|nbn dxjanm |h{hprn {hcfanm phibnm
bni |h{hprn bhwn{n) Merxio `eanioni |h{hprn {hcfanm jhihionm)
>?)>?)>?)>?)
;J;J;J;J
2
;
fg >2< |x|ea{ ohr N opnbh ei Jnrmhjnrek{ nib rmh ph{r ohr @ opnbh)
Mfw jniu fg rmhj ohr @ opnbh 6
2
;bnpe|nbn >2< fpnio jxpeb jhibn|nr ophb N bnanj Jnrhjnrec bni `nceiun jhibn|nr
ophb @)@hpn|ncnm `eanioni jxpeb unio jhibn|nr ophb @)
>=)>=)>=)>=)
;J;J;J;J
Rmh rfrna fg [xpnu{ jnpc{ gfp @nmn{n Jhanux! [kehikh! Hioae{m nib Jnrmhjnrek{ e{ 02
7/30/2019 Modul 3 markah
8/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO =
>5>5>5>5
;J;J;J;J
Benopnj >5 {mf{ rmphh |xj|cei{ fg begghphikh jn{{h{)
Pndnm >5 jhixidxccni reon `ede an`x unio rebnc {njn `hpnr)
Benopnj >5&Pndnm >5
>)7co 08< o co2
;0
_mnr e{ rmh rfrna jn{{ fg rmh rmphh |xj|cei6
@hpn|ncnm dxjanm `hpnr chreon*reon `ede an`x be nrn{6
0
7/30/2019 Modul 3 markah
9/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 5
0>0>0>0>
;J;J;J;J
[ejn `fxomr 2 mnibchpkmehg{) [mh |neb werm rwf PJ 8 ifrh{ nib phkhehb PJ ;)7< >> >0 >; >2 >8j
Rmh wffb e{ kxrreio h~xnaau eirf 0 |npr{) _mnr e{ rmh ahiorm ! ei kj ! hnkm |npr6Cnux erx be|frfio {njn |nidnio ch|nbn 0 `nmnoeni) @hpn|ncnm |nidnio! bnanj kj!{hren| `nmnoeni)6
0;0;0;0;))))
;J;J;J;J
Rn`ah 0; {mfw rmh ixj`hp fg bxpeni{ {fab u [xph{m ei rmphh bnu{)
Dnbxna 0; jhixidxccni `eanioni bxpeni unio bedxna fahm [xph{m {hanjn ; mnpe)
Bnu Mnpe Jfibnu Rxh{bnu _hbih{bnuRmh ixj`hp fg bxpeni@eanioni bxpeni
?7 27 >>=
Knakxanrh rmh nhpnoh {fab fg bxpeni ei n bnu )Merxio |xpnrn `eanioni bxpeni unio bedxna {hren| mnpe))
Benopnj 00& Pndnm 00
Rn`ah 0;Dnbxna 0;
7/30/2019 Modul 3 markah
10/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO >50 kj) Geib rmh ahiorm fg ]! ei kj)E{e|nbx cx`feb erx enanm >50kj) Knpe xcxpni ] bnanj kj)
07070707))))
;J;J;J;J
Benopnj 07 kfi{e{r{ rwf {ejeanp {eth{ fg {~xnph{)Pndnm 07 jhionibxioe bxn `xnm {hoehj|nr {njn unio {njn `h{np)
_mnr e{ rmh |hpejhrhp! ei kj! wmfah benopnj6@hpn|ncnm |hpejhrhp bnanj kj! {haxpxm pndnm6
= kj
Benopnj 07& Pndnm07
7kj
=kj
}kj
Benopnj 08
Pndnm 08
7/30/2019 Modul 3 markah
11/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO >>
0?0?0?0? Rn`ah 0? {mfw{ rmh |pekh fg hirpnikh rekchr{ rf n keihjn)Dnbxna 0? jhixidxccni mnpon rechr jn{xc ch bnanj {h`xnm |niooxio wnunio)
NbxarBhwn{n
KmeabphiCninc*cninc
PJ = PJ 8
Rn`ah 0?Dnbxna 0?
_mnr wn{ rmh rfrna |nujhir rechr fg ; nbxar nib 2 kmeabphi6@hpn|ncnm dxjanm `nunpni rechr `noe ; fpnio bhwn{n bni 2 fpnio cninc*cninc6
0000=)=)=)=)
;J;J;J;J
Benopnj 0= {mfw{ rmh be{rnikh `hrwhhi rmphh |ankh{)Pndnm 0= jhixidxccni dnpnc nirnpn reon `xnm rhj|nr)
_mnr e{ rmh be{rnikh ! ei cj! gpfj Dhh{ mfx{h rf U gnkrfpu rmpfxom {rnbexj6@hpn|ncnm dnpnc ! bnanj cj! bnpe Pxjnm Dhh ch Ceanio U jhanaxe {rnbexj6
{rnbexj
U gnkrfpu
Dhh{ mfx{h
0=7 cj
=8< j
Benopnj 0= Pndnm 0=
7/30/2019 Modul 3 markah
12/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO >0
00005)5)5)5)
;J;J;J;J
Benopnj05 {mfw{ rmh faxjh fg wnrhp ei kfirneihp)Pndnm 05 jhixidxccni e{e|nbx nep bnanj {h`xnm `hcn{)
Rmh wnrhp e{ |fxp h~xnaau eirf ; `frrah{) _mnr e{ rmh faxjh fg wnrhp ! ei j a ! ei n `frrah 6
Nep erx berxnio {njn `niunc ch bnanj ; `xnm `frfa) @hpn|ncnm e{e|nbx nep! bnanj ja !{hren| `frfa 6
;2< `ede oxae) Ben jhj`hpe0
>bnpe|nbn oxae erx ch|nbn nbeciun bni jhj`hpe
8
0bnpe|nbn `nce oxae ch|nbn cnwniiun) @hpn|ncnm `ede oxae Jfmni unio reioona6
>aerhp
0aerhp
Benopnj 05Pndnm 05
7/30/2019 Modul 3 markah
13/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO >;
;>;>;>;>
;J;J;J;J
Benopnj ;> kfi{e{r{ fg n kx`feb nib n kx`h)Pndnm ;> rhpbepe bnpe|nbn {h`xnm cx`feb bni {h`xnm cx`x{)
Knakxanrh rmh faxjh ! ei kj! fg rmh wmfah benopnj)Merxiocni e{e |nbx! bnanj kj ! {haxpxm pndnm erx)
;0;0;0;0))))
;J;J;J;J
Benopnj ;0 {mfw{ rmh |pekh fg gfxp |hi werm rmh {njh `pnibhb)Pndnm ;0 jhixidxccni mnpon hj|nr `xnm |hi unio {njn dhinjn)
Mfw jxkm kf{r fg ; |hi{ 6@hpn|ncnm mnpon ; nrnio |hi erx 6
2 |hi{ PJ8
7/30/2019 Modul 3 markah
14/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO >2
;;;;;;;;))))
;J;J;J;J
Pnd mn{ PJ=< ) Mh `fxomr n rn`ah rhiie{ ihr werm PJ;8)=< nib 0 `f}h{ fg `naa wermPJ>= |hp `f} ) Mfw jxkm me{ nanikh 6Pnd jhj|xiune PJ== {hcfrnc) @hpn|ncnm wnio `nceiun)
;2;2;2;2))))
;J;J;J;J
Benopnj ;2 {mfw{ n \ phkrnioah nib n ^ {~xnph )Pndnm ;2 jhixidxccni {h`xnm {hoehj|nr rh|nr \ bni {h`xnm {hoehj|nr {njn ^)
Knakxanrh rmh rfrna nphn ! ei kj ! fg \ nib ^ narfohrmhp) 6Merxio dxjanm axn{! bnanj kj ! pndnm \ bni ^ 6
;8;8;8;8))))
;J;J;J;J
Benopnj ;8 {mfw{ rwf kfirneihp{ ] nib U) 0
7/30/2019 Modul 3 markah
15/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO >8
;7;7;7;7
;J;J;J;J
Benopnj ;7 kfi{e{r{ fg rwf phkrnioah{ \^P[ nib R^XW)Pndnm ;7 rhpbepe bnpe|nbn bxn `xnm {hoehj|nr rh|nr \^P[ bni R^XW)
Geib rmh nphn fg {mnbhb phoefi! ei kj)Knpe axn{ cnwn{ni `hpafphc! bnanj kj
;?);?);?);?)
;J;J;J;J
Benopnj ;? {mfw{ n \ phkrnioah nib ^ e{f{khah{ rpenioah6Pndnm ;? jhixidxccni {h`xnm {hoehj|nr \ bni {h`xnm {hoereon {njn cnce ^ 6
_mnr e{ rmh |hpejhrhp! ei kj ! wmfah benopnj 6@hpn|ncnm |hpejhrhp! bnanj kj! {haxpxm pndnm6
^ 8 kj
? kj
Benopnj ;? Pndnm ;?
\ ^R
X
P[
W
>7kj
>
7/30/2019 Modul 3 markah
16/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO >7
;=;=;=;=))))
;J;J;J;J
Benopnj ;={mfw{ n jn{{ fg n |n|nunPndnm ;= jhixidxccni `hpnr {h`ede `hrec
_mhi ni fpnioh |xr fi rmh {knah{ rmh jn{{ `hkfjh 5
7/30/2019 Modul 3 markah
17/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO >?
22>))))
;J;J;J;J
Rn`ah 2> {mfw{ rmh ixj`hp fg `ekukah{ ei rmphh {kmffa{)Dnbxna 2> jhixidxccni `eanioni `n{ecna be reon `xnm {hcfanm)
[kmffa[kmffa[kmffa[kmffa[hcfanm[hcfanm[hcfanm[hcfanm
Rmh ixj`hp{ fg `ekukah{Rmh ixj`hp{ fg `ekukah{Rmh ixj`hp{ fg `ekukah{Rmh ixj`hp{ fg `ekukah{@eanioni `n{ec@eanioni `n{ec@eanioni `n{ec@eanioni `n{ecnananana
\\\\ 7?
^^^ 52
PPPP
Rmh nhpnoh ixj`hp fg `ekukah{ ei rmphh {kmffa nph = &Rn`ah 2>
;)72 co ?8
7/30/2019 Modul 3 markah
18/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO >=
20202020
;J;J;J;J
Benopnj 20 {mfw{ rmh |pekh nib rmh be{kfxir fg n mnib`no)Pndnm 20 jhixidxccni mnpon bni be{cnxi {h`xnm `ho rnioni)
Benopnj 20&Pndnm 20
Knakxanrh rmh rfrna |pekh fg ; {ejeanp mnib`no{ ngrhp be{kfxir)
Merxiocni dxjanm mnpon ; `xnm `ho rnioni unio {njn {hah|n{ be{cnxi)
2222;;;;))))
;J;J;J;J
Rn`ah 2; {mfw{ rmh njfxir fg rmphh `eaa{ fg Hikec Pnjae)Dnbxna 2; jhixidxccni dxjanm reon `ea ch|xiunni Hikec Pnjae)
@eaa@eaa@eaa@eaa@ea@ea@ea@ea
NjfxirDxjanm
HahkrpekeruHahkrpekeruHahkrpekeruHahkrpekeruHahcrpecHahcrpecHahcrpecHahcrpec
PJ 82);5
22222222
;J;J;J;J
Benopnj 22{mfw{ rmh ahiorm fg n wffb)Pndnm 22 jhixidxccni |nidnio {h`nrnio cnux)
Mfw afio ! ei j ! 2 h~xna wffb 6@hpn|ncnm |nidnio! bnanj j! 2 `nrnio cnux unio {njn erx6
28282828))))
;J;J;J;J
Fih `f} fg kmfkfanrh mn{ ;7 |ehkh{ fg kmfkfanrh) Npdxi `xu{ ; `f}h{ fg kmfkfanrh) Mh oeh{2? kmfkfanrh{ rf me{ gpehib{ nib rmh ph{r mh ch|r) Mfw jniu kmfkfanrh{ bfh{ mh ch|r 6[h`xnm cfrnc jhionibxioe ;7 ch|eio kfcanr be bnanjiun)) Npdxi jhj`hae reon cfrnckfcanr erx) Ben jhj`hpecni 2? ch|eio bnpe|nbniun ch|nbn cnwni*cnwniiun bni`nceiun be{ej|ni) @hpn|ncnm `eanioni kfcanr unio be{ej|ni6
27272727))))
;J;J;J;J
Rn`ah 27 {mfw{ rmh faxjh fg wnrhp ei ; kfirneihp P![ nib RDnbxna 27 jhixidxccni e{e|nbx nep bnanj ; `xnm `hcn{ P![ bni R)
Kfirneihp
@hcn{
Wfaxjh fg wnrhp
E{e|nbx nepP 70< ja[ ?2< jaR 22< ja
Knakxanrh rmh nhpnoh fg faxjh ! ei a ! fg wnrhp ei n kfirneihp )
Merxio |xpnrn e{e|nbx ! bnanja ! nep bnanj {hren| `hcn{)
Benopnj 22& Pndnm 22
Rn`ah 27& Dnbxna 27
7/30/2019 Modul 3 markah
20/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 0)8co
\
Benopnj 2? Pndnm2?
>0 kj\\\\ ^
PPPP[[[[ RRRRXXXX
WWWW
5 kj
; kj
Benopnj 2=& Pndnm 2=
7/30/2019 Modul 3 markah
21/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 0>
25)25)25)25)
;J;J;J;J
=
;fg ;0< |x|ea{ fg [C Jhafp of rf {kmffa `u hmekah{ nib rmh ph{r wnaceio rf {kmffa) Mfw
jniu |x|ea{ fg [C Jhafp wnaceio rf {kmffa6;= bnpe|nbn ;0< fpnio jxpeb [C Jhafp |hpoe ch {hcfanm jhinece chibhpnni bni `nceiun
`hpdnani cnce) @hpn|ncnm `eanioni jxpeb [C Jhafp unio `hpdnani cnce ch {hcfanm6
82);8 co bnpe|nbn khj|hbnc unio reioona)Merxio de{ej ! bnanj co! khj|hbnc unio `haxj bedxna)
8>8>8>8>))))
;J;J;J;J
Benopnj 8> {mfw{ rmh faxjh fg wnrhp ei kfirneihp \ nib ^)Pndnm 8> jhixidxccni e{e|nbx nep bnanj `hcn{ \ bni ^ )
_mnr e{ rmh begghphir faxjh! ei j a ! `hrwhhi rwf kfirneihp)
@hpn|ncnm `htn e{e|nbx! bnanj ja ! nirnpn bxn `hcn{ erx 6
> 20 aaaa77< jaaaa
\^
Benopnj 8>& Pndnm 8>
7/30/2019 Modul 3 markah
22/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 00
80808080))))
;J;J;J;J
Benopnj 80 {mfw{ {~xnph \^P[ nib n {~xnph RXPW)Pndnm 80jhixidxccni {h`xnm {hoehj|nr {njn \^P[ bni RXPW)
Knakxanrh rmh nphn! ei kj! rmh {mnbhb phoefi)Merxio axn{! bnanj kj ! cnwn{ni `hpafphc)
8;8;8;8;))))
;J;J;J;J
Benopnj 8; {mfw{ rmh jn{{ fg n wnrhpjhafi nib n bxpeni)Pndnm 8; jhixidxccni `hpnr {h`eede rhj`ecne bni {h`ede bxpeni)
Rmh jn{{ fg bxpeni e{ 0); co _mnr e{ rmh jn{{! ei o ! rmh wnrhpjhafi6@hpnr bxpeni erx 0); co) @hpn|ncnm `hpnr! bnanj o! rhj`ecne erx 6
\
^
P
[
R
X
W
7 kj
0 kj
0;
2
8
co
Benopnj 8;& Pndnm 8;
Benopnj 80& Pndnm 80
7/30/2019 Modul 3 markah
23/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 0;
82828282))))
;J;J;J;J
Benopnj 82 e{ n |eh kmnpr {mfweio rmh be{rpe`xrefi fg PJ 8
7/30/2019 Modul 3 markah
24/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 02
87878787
;J;J;J;J
Benopnj 87 {mfw{ n \ kx`feb nib n ^ kx`h)Pndnm 87 jhixidxccni cx`feb \ bni cx`x{ ^)
Knakxanrh rmh rfrna faxjh ! ei kj ! kx`feb \ nib kx`h ^ )Merxio dxjanm e{e|nbx ! bnanj kj ! cx`feb \ bni cx`x{ ^ 6
8?8?8?8?
;J;J;J;J
Iejn `xu{ 2 |nkchr{ fg kfpigafxp) Hnkm |nkchr wheom{
7/30/2019 Modul 3 markah
25/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 08
8888=)=)=)=)
;J;J;J;J
Benopnj 8= {mfw{ n dxo kfirnei{ 0)8 a fg wnrhp)8
0fg wnrhp e{ {|ear) Mfw jxkm e{ rmh
faxjh! ei j a ! fg wnrhp ahgr ei rmh dxo6
Pndnm 8= jhixidxccni {h`xnm dno jhionibxioe 0)8 a nep!8
0bnpe|nbn rhanm rxj|nm)
@hpn|ncnm e{e|nbx bnanj j a ! nep unio reioona be bnanj dno erx6
88885)5)5)5)
;J;J;J;J
Rn`ah 85 {mfw{ rmh ixj`hp fg Pnte{ kfei{Dnbxna 85 jhixidxccni `eanioni {ueaeio unio be|xiune fahm Pnte)
Kfei{Kfei{Kfei{Kfei{[ueaeio[ueaeio[ueaeio[ueaeio
Rmh ixj`hp fg kfei{@eanioni
>< {hi =0< {hi 2 {mfw{ rmh jfihu `hafio rf ; |x|ea{Dnbxna 7> jhixidxccni wnio unio be|xiune fahm ; fpnio jxpeb)
\x|ea\x|ea\x|ea\x|ea JfihuJfihuJfihuJfihuPetnPetnPetnPetn PJ87ReinReinReinRein PJ=
7/30/2019 Modul 3 markah
27/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 0?
70)70)70)70)
;J;J;J;J
Rn`ah 70 {mfw{ rmh erhj{ `fxomr `u [negxa)Dnbxna 70 jhixidxccni `npnioni unio be`hae fahm [negxa)
Rn`ah 70& Dnbxna 70
Geib rmh |pekh fg n |hikea)Knpe mnpon `noe {h`nrnio |hi{ha)
Erhj@npnio
^xnireruCxnirere
Rfrna |pekhDxjanm mnpon
BekrefinpuCnjx{ >>>> PJ ;5)=
7/30/2019 Modul 3 markah
28/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 0=
72727272))))
;J;J;J;J
Benopnj 72 kfi{e{r rmh {hhpna h~xeanrhpna rpenioah werm rmh {njh {eth)Pndnm 72 jhionibxioe `h`hpn|n {hoereon {njn {e{e unio {njn `h{np)
Knakxanrh rmh |hpejhrhp! ei kj! {mnbhb phoefi)Merxio |hpejhrhp ! bnanj kj! cnwn{ni `hpafphc)
78787878 Benopnj 78 e{ n kx`feb)Pndnm 78 enanm {h`xnm cx`feb)
Benopnj 78Pndnm 78
Rmh faxjh fg rmh kx`feb e{ 2;0kj ) Geib rmh ahiorm fg ]! ei kj)E{e|nbx cx`feb erx enanm 2;0 kj ) Knpe xcxpni ] ! bnanj kj)
= kj
Benopnj 72& Pndnm 72
5kj
]
=kj
7/30/2019 Modul 3 markah
29/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 05
77777777))))
;J;J;J;J
Benopnj 77 {mfw{ n faxjh fg {upx| ngrhp bpnic `u Jx{)Pndnm 77 jhixidxccni e{e|nbx nep {epn| {hah|n{ bejeixj fahm Jx{)
Jx{ bpnic 8?< ja fg {upx|) _mnr e{ rmh faxjh! ei a ! fg {upx| `hgfph bpeic `u Jx{)
Jx{ jeixj 8?< ja nep {epn|) @hpn|ncnm e{e|nbx ! bnanj a ! nep {epn| |nbn jxaniun 6
7?)7?)7?)7?)
;J;J;J;J
Benopnj 7? {mfw{ n \ phkrnioah nib ^ {~xnph)Pndnm 7? jhixidxccni {h`xnm {hoehj|nr rh|nr \ bni {hoehj|nr {njn ^)
Knakxanrh rmh begghphir nphn! ei kj ! `hrwhhi \ nib ^ )Merxiocni `htn axn{ ! bnanj kj ! nirnpn \ bni ^ )
8;< ja
Benopnj 77& Pndnm77
^ 8 kj\\\\
= kj
7 kj Benopnj 7? Pndnm 7?
7/30/2019 Modul 3 markah
30/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ; {hr fg |hpgxjh)Pndnm 75 jhixidxccni mnpon > {hr jeiunc wnioe)
Geib rmh kf{r{ fg rmh ; `f}h{ fg |hpgxjh)Knpecni mnpon `noe ; cfrnc jeiunc wnioe erx)
?
7/30/2019 Modul 3 markah
31/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ;>
?>)?>)?>)?>)
;J;J;J;J
Benopnj ?> {mfw{ rmh jn{{ fg n `ffcPndnm ?> jhixidxccni `hpnr {h`xnm `xcx)
_mnr e{ rmh jn{{! ei o! 2 h~xna `ffc 6@hpn|ncnm `hpnr! bnanj o! 2 `xnm `xcx unio {njn6
?0?0?0?0))))
;J;J;J;J
Benopnj ?0 {mfw{ rmh be{rnikh fg rmh pfnb pnkh)Pndnm ?0 jhixidxccni dnpnc anpeni `noe |hpaxj`nni dnanipnun)
_mnr e{ rmh rfrna be{rnikh! ei j ! rmh pfnb pnkh6@hpn|ncnm dnpnc anpeni! bnanj j! anpeni dnanipnun erx6
Benopnj ?>& Pndnm ?>
[rnpr
Hib
78
7/30/2019 Modul 3 markah
32/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ;0
????;;;;))))
;J;J;J;J
Rn`ah ?; {mfw{ rmh ixj`hp fg |x|ea{ ei ; eaanoh{)Dnbxna ?; jhixidxccni `eanioni jxpeb bnanj ; `xnm cnj|fio)
Weaanoh Cnj|fio \ ^ PRmh ixj`hp fg |x|ea{
@eanioni>05 >?=
Rmh nhpnoh fg |x|ea ei ; eaanoh{ e{ >88< fpnio) @hpn|ncnm `eanioni jxpeb bnrniobnpe Cnj|xio P)
?2?2?2?2))))
;J;J;J;J
Rmh kf{r{ fg 2 co fg kmekchi e{ PJ>= )_mnr e{ rmh kf{r{ fg ; co fg kmekchi 6Mnpon `noe 2 co bnoeio nunj enanm PJ>=)@hpn|ncnm mnpon `noe ; co bnoeio nunj erx 6
?8?8?8?8))))
;J;J;J;J
Benopnj ?8 {mfw{ rwf {ejeanp {eth fg {~xnph{)Pndnm ?8 jhixidxccni bxn `xnm {hoehj|nr {njn unio {njn `h{np)
Knakxanrh rmh nphn! ei kj ! rmh {mnbhb phoefi)Merxio axn{! bnanj kj ! cnwn{ni `hpafphc)
Rn`ah ?;& Dnbxna ?;
>< kj
Benopnj ?8& Pndnm ?8
7/30/2019 Modul 3 markah
33/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ;;
?7?7?7?7))))
;J;J;J;J
Benopnj ?7 {mfw{ faxjh fg wnrhp ei n kfirneihp)Pndnm ?7 jhixidxccni e{e|nbx nep bnanj {h`xnm `hcn{)
Nthhj x{hb 5
7/30/2019 Modul 3 markah
34/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ;2
?=?=?=?=))))
;J;J;J;J
=8( fg 20< |x|ea{ |n{{hb rmh Jnrmhjnrek{ rh{r nib rmh ph{r gnea)Mfw jniu |x|ea{ gnea rmh Jnrmhjnrek{ rh{r)
=8( bnpe|nbn 20< fpnio jxpeb axax{ bnanj xdeni Jnrhjnrec bni `nceiun onona )@hpn|ncnm jxpeb unio onona bnanj xdeni erx6
?5?5?5?5))))
;J;J;J;J
Rmh nhpnoh fg |npreke|nir ei ; onjh{ e{ =
7/30/2019 Modul 3 markah
35/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ;8
=>=>=>=>))))
;J;J;J;J
Rn`ah => {mfw{ rmh jn{{ fg rmphh niejna{)Dnbxna => jhixidxccni `hpnr reon hcfp mnewni)
NiejnaNiejnaNiejnaNiejnaMnewniMnewniMnewniMnewni
Rmh jn{{ fg niejnaRmh jn{{ fg niejnaRmh jn{{ fg niejnaRmh jn{{ fg niejna@hpnr@hpnr@hpnr@hpnr
KmekchiKmekchiKmekchiKmekchi ; co; co; co; co
OfnrOfnrOfnrOfnr 7? co7? co7? co7? coKfwKfwKfwKfw 0;< co0;< co0;< co0;< co
_mnr e{ rmh nhpnoh jn{{! ei co! n niejna6@hpn|ncnm |xpnrn `hpnr! bnanj co! {hren| mnewni6
====0)0)0)0)
;J;J;J;J
Anie mn{ =j fg weph) Mh kxr{ rmh weph eirf rwf |npr{) Rmh ahiorm fg gep{r |npr e{ 2)? j)Mfw afio! ei kj! e{ rmh {hkfib |npr6Anie nbn =j wnunp) Ben jhjfrfio wnunp erx ch|nbn bxn `nmnoeni) \nidnio `nmnoeni
|hprnjn enanm 2)? j) @hpn|ncnm |nidnio! bnanj kj! `nmnoeni chbxn6
=;=;=;=;
;J;J;J;J
Benopnj =; {mfw{ rmh rejh n gffr`naa rpneieio {rnpr{ ei ni hhieio)Pndnm =; jhixidxccni wncrx jxan anremni `fan {h|nc |nbn {xnrx |hrnio)
Rmh rpneieio rnch{ 5< jeixrh{ rf geie{m) Nr wmnr rejh bfh{ rmh rpneieio geie{m6Anremni erx jhionj`ea jn{n {hanjn 5< jeier) @eancnm wncrx anremni erx rnjnr6
Rn`ah =>& Dnbxna =>
Benopnj =;&Pndnm =;
7/30/2019 Modul 3 markah
36/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ;7
=2=2=2=2))))
;J;J;J;J
Benopnj =2 {mfw{ n phkrnioah \ nib ^Pndnm =2 jhixidxccni bxn `xnm {hoehj|nr rh|nr \ bni ^)
Knakxanrh rmh begghphir nphn! ei kj ! `hrwhhi phkrnioah \ nib ^ )Merxio `htn axn{! bnanj kj ! nirnpn {hoehj|nr rh|nr \ bni ^)
=8=8=8=8))))
;J;J;J;J
Rmh be{rnikh gpfj Mnie{ mfx{h rf rfwi e{ ?cj) [mh bpeh{ mhp knp rf rfwi nib {rf| nrGnpnm{ mfx{h ngrhp bpeeio ;)= cj)_mnr e{ rmh be{rnikh! ei j! gpfj Gnpnm{ mfx{h rf rfwi 6
Dnpnc bnpe Pxjnm Mnie ch @nibnp enanm ?cj) Ben jhjnibx ch @nibnp bni `hpmhire bepxjnm Gnpnm {hah|n{ jhjnibx {hdnxm ;)= cj) @hpn|ncnm dnpnc ! bnanj j! bnpe PxjnmGnpnm ch @nibnp 6
=7=7=7=7
;J;J;J;J
Wednu mn{ ;)?= co gafxp) Mh ihhb{ 2);co fg gafxp rf `nch knch{) Mfw jxkm jfph gafxp! ei o!bfh{ {mh ihhb6
Wednu nbn ;)?=co rh|xio) Ben jhjhpaxcni 2);co rh|xio xirxc jhj`xnr chc) @hpn|ncnmde{ej rh|xio! bnanj o! uno be|hpaxcni anoe6
; kj2 kj
7 kj5 kj
Benopnj =2& Pndnm =2
7/30/2019 Modul 3 markah
37/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ;?
=?=?=?=?
;J;J;J;J
Rn`ah =? {mfw{ rmh rejh rnchi `u Jfani rf phe{h me{ ah{{fi)Dnbxna =? jhixidxccni jn{n unio benj`ea fahm Jfmni xirxc jhioxanio cnde
|handnpniiun)
[x`dhrJnrn |handnpni
Rejh rnchiJn{n unio benj`ea
Jnrmhjnrek{Jnrhjnrec
> mfxp ;< jeixrh{> dnj ;< jeier
[kehikh[nei{
dnj
mfxp{
2
;
2
;
Rn`ah =? & Dnbxna =?
Jfani {rnpr{ md{ phe{efi nr 0)>8 |)j)Nr _mnr rejh bfh{ Jfani geie{m me{ phe{efi6
Jfani jxan jhioxanio cnde |nbn |xcxa 0)>8 |)j\nbn |xcxa `hpn|ncnm Jfani {hah{ne jhioxanio cnde |handnpniiun6
=====)=)=)=)
;J;J;J;J
[ere `fxomr ;)8co gafxp)?
2fg rmh gafxp e{ x{hb rf `nch n knch) Mfw jxkm gafxp! ei co! e{
ihhbhb rf `nch ; {ejeanp knch{6
[ere jhj`hae ;)8 co rh|xio)?
2bnpe|nbn rh|xio erx beoxincni xirxc jhj`xnr {h`ede chc)
@hpn|ncnm de{ej rh|xio ! bnanj co! unio be|hpaxcni xirxc jhj`xnr ; `ede chc unio{njn6
7/30/2019 Modul 3 markah
38/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ;=
====5)5)5)5)
;J;J;J;J
Jhinkmhh `xu{ 8 `f}h{ fg kmfkfanrh{) Hnkm `f}h{ kfirnei ;7 {jnaa kmfkfanrh{)[mh oeh{ 7< {jnaa kmfkfanrh{ rf mhp `pfrmhp nib rmh ph{r {mh ch|r)Mfw jniu {jnaa kmfkfanrh{ bfh{ {mh ch|r 6Jhinkmhh jhj`hae 8 cfrnc kfcanr) [hren| cfrnc jhionibxioe ;7 `ede kfcanr) Benjhj`hpecni 7< `ede kfcanr ch|nbn nbeciun bni `nceiun be{ej|ni) @hpn|n `ede kfcanr unioben {ej|ni 6
5555)>)>)
;J;J;J;J
Benopnj5> {mfw{ n kx`h)Pndnm 5> jhixidxccni {h`xnm cx`x{)
Knakxanrh rmh faxjh ! ei kj! rmh 2 {ejeanp kx`h{)Merxio e{e|nbx! bnanj kj! 2 cx`x{ unio {njn)
; kj
Benopnj 5>& Pndnm 5>
7/30/2019 Modul 3 markah
39/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ;5
50505050))))
;J;J;J;J
Benopnj 50 {mfw{ rmh mheomr{ fg rwf |x|ea{! Nae! nib Aej) Rmh mheomr fg Kmfio e{ ifr{mfwi)Pndnm 50 jhixidxccni reiooe bxn fpnio jxpeb! Nae bni Aej) Reiooe Kmfio rebncberxidxccni)
Benopnj 50&Pndnm 50
Kmfio e{ ;; kj rnaahp rmni Nae)
Geib rmh begghphikh ei mheomr ! ei kj! `hrhhi rmh rnaah{r nib rmh {mfprh{r |x|ea)
Kmfio nbnanm ;; kj ah`em reiooe bnpe|nbn Nae)
Knpe `htn reiooe! bnanj kj! nirnpn jxpeb unio rhpreiooe bhioni jxpeb unio
rhphibnm)
5;5;5;5;))))
;J;J;J;J
Rn`ah 5; {mfw{ rmh |pekh fg rmh rwf ru|h{ fg opn|hDnbxna 5; jhixidxccni mnpon bxn dhie{ niooxp)
Opn|h \pekh |hp >)0=
|nchr) [hren| |nchr jhionibxioe `e{cxr unio {njn de{ej)Merxiocni de{ej! bnanj co! `e{cxr be bnanj {hren| |nchr)
58)58)58)58)
;J;J;J;J
Benopnj 58 {mfw{ n ahiorm fg {rpneomr wffb)Pndnm 58 jhixidxccni |nindio {h`nrnio cnux axpx{)
Rmh wffb e{ kxr h~xnaau eirf ; |npr{)_mnr e{ rmh ahiorm ! ei kj! hnkm |npr 6Cnux erx be|frfio {njn |nidnio ch|nbn ;`nmnoeni) @hpn|ncnm |nidnio ! bnanj kj!{hren| `nmnoeni 6
> j
0 j
Benopnj 58& Pndnm 58
;)7co
7/30/2019 Modul 3 markah
41/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 2>
55557)7)7)7)
;J;J;J;J
Benopnj5 7 {mfw{ ; ixj`hp knpb{)Pndnm 57 jhixidxccni ; cnb ifj`fp)
Knakxanrh rmh nhpnoh fg hnkm ixj`hp)Merxio |xpnrn {hren| ifj`fp)
5555?)?)?)?)
;J;J;J;J
Benopnj 5? {mf{ rmh |pekh fg n kx|`fnpb)
Pndnm 5? jhixidxccni mnpon {h`xnm najnpe)
Benopnj 5?& Pndnm 5?
Ngrhp {e} jfirm{! rmh |pekh fg rmh kx|`fnpb eikphn{h{ `u 0
7/30/2019 Modul 3 markah
42/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 20
5555=)=)=)=)
;J;J;J;J
Rn`ah 5= {mfw{ rmh ixj`hp fg |x|ea{ ei rmphh kan{{h{)Dnbxna 5= jhixidxccni `eanioni jxpeb bnanj reon `xnm chan{)
Kan{{Chan{
Rmh ixj`hp fg |x|ea{@eanioni
\eirnp ;=
@h{rnpe 0=Khpbec 02
;
0fg wmfah |x|ea{ knjh gpfj P eaanoh nib rmh ph{r knjh gpfj R eaanoh)
Mfw jniu fg rmhj knjh gpfj R eaanoh 6
;
0bnpe|nbn {hjxn jxpeb erx bnreio bnpe Cnj|xio P bni `nceiun bnrnio bnpe
Cnj|xio R) @hpn|ncnm `eanioni jxpeb unio bnrnio bnpe cnj|fio R6
55555)5)5)5)
;J;J;J;J
Benopnj 55 {mfw{ n |pekh fg `ffc nib |hi)Pndnm 55 jhixidxccni mnpon {h`xnm `xcx bni {h`nrnio |hi)
Aein mn{ PJ0< ) [mh `xu{ ; `ffc{ nib 0 |hi) Mfw jxkm mhp `nanikh6Aein nbn PJ0
7/30/2019 Modul 3 markah
43/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 2;
>>>>
;J;J;J;J
Rn`ah > {mfw{ rmh |hpkhirnoh fg |hf|ah ei n eaanoh nkkfpbeio rf rmhep df`{) Rmh|hpkhirnoh fg `x{{eih{{ e{ ifr {mfwi)
Dnbxna > jhixidxccni |hpnrx{ni |hibxbxc jhioecxr |hchpdnni be {h`xnm cnj|xio)\hpnrx{ni `hpienon rebnc berxidxccni)
Df`{|hchpdnni
\hpkhirnoh-(%\hpnrx{-(%
Gnpjhp\hrnie
0?
Ge{mhpjniIhanuni
2>
@x{{eih{{@hpienon
Frmhp
Anei*anei
?
Rn`ah >&Pndnm>
Rmh rfrna ixj`hp fg |hf|ah ei rmh eaanoh e{ >=
7/30/2019 Modul 3 markah
44/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 22
>>
7/30/2019 Modul 3 markah
45/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 28
>>>>?= fpniobnpe|nbn cninc*cninc erx nbnanm ahance bni `nceiun cninc*cninc |hphj|xni)@hn|ncnm `eanioni cninc*cninc |hphj|xni unio jhanwnr Tff ] bnanj jn{n reon`xani erx6
\\\\
^
8 kj
? kj
5 kj
Benopnj >
7/30/2019 Modul 3 markah
46/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 27
>
7/30/2019 Modul 3 markah
47/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 2?
> co fg pnj`xrni) Mfw jxkm bfh{ \xni Je{mnmnh rf |nu6
\xni Je{mn jhj`hae 2 co bxpeni bni > co xnm pnj`xrni) @hpn|ncnm dxjanm unio|hpax be`nunp fahm \xni Je{mn6
>>>>>>< {mfw{ n C {~xnph nib n J phkrnioah)Pndnm >>< jhixidxccni {h`xnm {hoehj|nr {njn C bni {h`xnm {hoehj|nr rh|nr J)
Geib rmh rfrna fg nphn ! ei kj ! {~xnph C nib phkrnioah J)Knpecni dxjanm axn{! bnanj kj! {hoehj|nr {njn C bni {hoehj|nr rh|nr J)
CCCCJJJJ? kj
>; kj
> kj
Benopnj >>>
7/30/2019 Modul 3 markah
48/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 2=
>>>>>>>>>>>>))))
;J;J;J;J
Benopnj >>> {mf{ rmh |pekh fg rf knch{)
Pndnm >>> jhixidxccni mnpon bxn `ede chc)
Benopnj >>>&Pndnm >>>
Rmh rfrna kf{r fg rmh rf knch{ e{ {mnphb h~xnaau njfio 2 |x|ea{)
Knakxanrh rmh nwhpnoh njfxir fg jfihu rmnr n |x|ea mn{ rf |nu)
Dxjanm mnpon bxn `ede chc becfio{e {njn `niunc nirnpn 2 fpnio jxpeb)
Merxio |xpnrn wnio unio |hpax be`nunp fahm {hfpnio jxpeb)
>>>>>0>0>0>0))))
;J;J;J;J
Ahkrmxju `xu{ 7 {nkchr{ fg jnp`ah{) Hnkm {nkchr kfirnei >0< jnp`ah{) [mh chh| h~xnaaueirf >= `f}h{ ) Mfw jniu jnp`ah{ ei n f} 6Ahkrmxju jhj`hae 7 `xiocx{ oxae) [hren| `xiocx{ jhionibxioe >0< `ede oxae) Benjhiuej|ni {njn `niunc ch bnanj >= cfrnc) @hpn|n `ede oxae bnanj {hren| cfrnc6
PJ 7?)
7/30/2019 Modul 3 markah
49/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 25
>>;>>;>>;>>;
;J;J;J;J
Gnet |ph|nphb 2)8 co fg bfbfa) Mh |nkchb eirf rmphh kfirneihp{) Gep{r nib {hkfibkfirneihp geaa x| werm >)? co nib >)8 co fg bfbfa ph{|hkrehau) Gnet nib me{ gnjeau hnr rmhrmepb kfirneihp)_mnr e{ rmh jn{{ !ei o! fg bfbfa nrh `u Gnet{ gnjeau 6
Gnet jhiuhbencni 2)8 co bfbfa) Ben jhj`xiocx{cni bfbfa erx ch bnanj reon `hcn{)
@hcn{ |hprnjn bni chbxn bee{e bhioni >)? co bni >)8 co jn{eio*jn{eio) Gnet bnichaxnponiun jncni {hjxn bfbfa bnanj `hcn{ chreon) @hpn|ncnm `hpnr! bnanj o! bfbfa
unio be jncni fahm chaxnpon Gnet6
>>>>>2>2>2>2))))
;J;J;J;J
Benopnj>> 2 kfi{e{r{ n {hhpna phkrnioah werm rmh {njh {eth)Pndnm >>2 jhionibxioe `h`hpn|n `xnm {hoehj|nr rh|nr unio {njn `h{np)
_mnr e{ rmh nphn! ei kj ! wmfah benopnj)@hpn|ncnm axn{! bnanj kj ! {haxpxm pndnm)
>>8>>8>>8>>8
;J;J;J;J
Nmjnb phkheh{ PJ 0 n{ |fkchr jfihu hhpu {kmffaeio bnu) Mh {nh{2
>fg rmh jfihu)
Mfw jxkm bfh{ mh {nh ei >; {kmffaeio bnu{6Oeh rmh ni{whp! ei PJ)Nmjnb jhihpejn PJ 0 wnio {ncx {hren| mnpe |hp{hcfanmni) Ben jhiuej|ni
2
>bnpe|nbn wnio erx) @hpn|ncnm wnio unio be{ej|niiun bnanj >; mnpe |hp{hcfanmni6
@hpe dnwn|ni ! bnanj PJ)
2 kj
7 kj
Benopnj >>2& Pndnm >>2
7/30/2019 Modul 3 markah
50/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 8>>>>7>7>7>7))))
;J;J;J;J
Benopnj >>7 {mf{ rmh jn{{ fg n `no fg gafxp)
Pndnm >>7 jhixidxccni de{ej {hcnj|er rh|xio)
Benopnj >>7&Pndnm >>7
Dfmni x{h{ 78 ( fg rmh gafxp rf jnch knch{ nib rmh phjneieio gafxp e{ x{hb rf jnch
`e{kxer{)Mfw jxkm gafxp! ei co! bfh{ {mh x{h rf jnch rmh `e{kxer{6Dfmni jhiooxincni 78( bnpe|nbn rh|xio erx xirxc jhj`xnr chc bni `nceiunbeoxincni xirxc jhj`xnr `e{cxr)@hpn|ncnm `niunc rh|xio! bnanj co! unio beoxincni xirxc jhj`xnr `e{cxr6
>>?>>?>>?>>?
;J;J;J;J
Kmfe Ue fpc{ ei n ph{rnxphr hwhpu bnu gpfj >0 rm rf >5 rm Jnu) [mh e{ |neb PJ 20rm
rf >5rm
Jhe ) Ben
be`nunp PJ 2< {hmnpe)
Merxio dxjanm ondeiun)
Rh|xio
08 c
7/30/2019 Modul 3 markah
51/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 8>
>>>>>>>>=)=)=)=)
;J;J;J;J
Rn`ah >>= {mfw{ n be{rnikh gpfj \ Rfwi rf rmphh cnj|xio)Dnbxna >>= jhixidxccni dnpnc bnpe|nbn @nibnp \ ch reon `xnm cnj|xio)
Cnj|fio Be{rnikh gpfj Rfwi \Khpen =;>>>>>>>5)5)5)5)
;J;J;J;J
Rn`ah >>5 {mfw{ rmh ixj`hp fg niejna ei ^ gnpj)Dnbxna >>5 jhixidxccni `eanioni mnewni bnanj anbnio ^ )
Niejna{ Rmh ixj`hp fg niejna{Kmekchi =70>>0>5
Rn`ah >>=& Dnbxna >>=
Benopnj >00
7/30/2019 Modul 3 markah
52/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 80
>>>>0>0>0>0>))))
;J;J;J;J
Benopnj >0> {mfw{ n be{rnikh gfp kpf{{ kfxirpu)Pndnm >0> jhixidxccni dnpnc `noe anpeni jhphirn{ bh{n)
_mnr e{ rmh rfrna be{rnikh ! ei j ! fg kpf{{ kfxirpu6@hpn|ncnm dxjanm dnpnc! bnanj j! anpeni jhphirn{ bh{n erx 6
>>>>00000000))))
;J;J;J;J
Rmh kf{r{ fg 2 co fg fpnioh{ e{ PJ> co fg fpnioh{) Mh |neb PJ2)Mfw jxkm me{ `nanikh6Mnpon 2 co aejnx enanm PJ> co aejnx erx) Ben jhj`nunp PJ2)@hpn|ncnm wnio `nceiun6
>0;>0;>0;>0;
;J;J;J;J
\xni Gnrejnm xu{ n knch) [mh kxr{ rmh knch eirf = h~xna |npr{) [mh oeh 0
|npr{ rf mhp jfrmhp nib 0 |npr{ rf mhp gnrmhp nib {mh hnr > |npr)Knakxanrh rmh phjneieio knch{! ei gpnkrefi)\xni Gnrejnm jhj`hae {h`ede chc) Ben jhjfrfio chc erx ch|nbn = `nmnoeniunio {njn `h{np) Ben jhj`hp 0 `nmnoeni ch|nbn hjnciun !0 `nmnoeni ch|nbnnunmiun bni ben jncni {nrx `nmnoeni)Merxio `nce chc! bnanj |hknmni)
??< j0)0> Pndnm >0>
7/30/2019 Modul 3 markah
53/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 8;
>>>>02020202))))
;J;J;J;J
Aern kxr{2
;fg 0 j pf|h rf reh n `f})
_mnr e{ rmh ahiorm! ei kj! fg rmh pf|h ahgr)
Aern jhjfrfio2
;bnpe|nbn 0 j rnae xirxc jhioecnr {h`xnm cfrnc) @hpn|ncnm
|nidnio ! bnanj kj ! rnae unio reioona6
>>>>08080808))))
;J;J;J;J
Benopnj >08 {mfw{ rmh \ phkrnioah nib ^ {~xnph)Pndnm >08 jhixidxccni {h`xnm {hoehj|nr rh|nr \ bni {h`xnm {hoehjnr {njn ^)
Knakxanrh rmh nphn! ei kj ! rmh {mnbhb phoefi)Merxio axn{! bnanj kj ! cnwn{ni `hpafphc)
>07>07>07>07))))
;J;J;J;J
Rmh nhpnoh pnj`xrni mnb `hhi hnrhi `u ; |x|ea{ e{ ;< ) Pndx hnr{ 2< pnj`xrni{
Rmenox hnr{ 08 pnj`xrni nib rmh phjnei hnrhi `u [xph{m)Mfw jniu pnj`xrni{ bfh{ [xph{m nrh 6\xpnrn pnj`xrni unio bejncni fahm ; fpnio jxpeb enanm ;< `ede) Pndx jhjncni 2< `ede!Rmenox jhjncni 08 `ede bni `nceiun bejncni fahm [xph{m) @hpn|ncnm `eanionipnj`xrni unio bejncni fahm [xph{m6
^
\\\\ 5 kj
8 kj Benopnj >08& Pndnm>08
7/30/2019 Modul 3 markah
54/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 82
>0?>0?>0?>0?
;J;J;J;J
Rn`ah >0? {mfw{ rmh ixj`hp fg kan{{h{ nib rmh nhpnoh ixj`hp fg |x|ea{ ei UhnpFih nib Uhnp Rwf)Dnbxna >0? jhixidxccni `eanioni chan{ bni |xpnrn `eanioni jxpeb Rnmxi [nrxbni Rnmxi Bxn)
UhnpRnmxi Ixj`hp fg kan{{h{@eanioni chan{ Nhpnoh ixj`hp fg |x|ea{\xpnrn `eanioni jxpebFih[nrx
2 ;2
RwfBxn
; ;8
Rn`ah >0?& Dnbxna >0?
Geib rmh begghphikh `hrwhhi rmh ixj`hp fg |x|ea{ ei Uhnp Fih nb Uhnp Rwf)Knpe `htn nirnpn `eanioni jxpeb Rnmxi [nrx bhioni Rnmx Bxn)
>0=>0=>0=>0=
;J;J;J;J
N rfrna fg >0< `hnb{ nph oehi rf Jnpu bni [whh AeiJnpu ohr 0< `hnb{ ah{{ rmni [whh Aei)Mfw jniu `hnb{ bfh{ Jnpu ohr6[hdxjanm >0< `ede jniec be`hpecni ch|nbn Jnpu bni [whh Aei)Jnpu jhibn|nr 0< `ede cxpnio bnpe|nbn [whh Aei)@hpn|ncnm `ede jniec unio Jnpu bn|nr6
7/30/2019 Modul 3 markah
55/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 88
>05>05>05>05
;J;J;J;J
Benopnj >05 {mfw{ n rpenioah rmnr e{ bpnwi fi `f}h{ fg phkrnioah{ fg rmh {njh{eth)Pndnm >05 jhixidxccni {h`xnm {hoe reon unio beaxce{ |nbn |hrnc*|hrnc {hoehj|nr rh|nr unio {njn `h{np)
Benopnj >05Pndnm >05
Knakxanrh rmh nphn ! ei kj ! fg rmh {mnbhb phoefi)Merxio axn{! bnanj kj! cnwn{ni unio `hpafphc)
>;;;;;>>;>>;>>;>
;J;J;J;J
Pnder{ {nanpu e{ PJ >00;0>;0>;0>;0
;J;J;J;J
Benopnj >;0 {mfw{ n phkrnioah)Pndnm >;0 jhixidxccni {h`xnm {hoehj|nr rh|nr)
>;0& Pndnm >;0
8kj
Rmh nphn fg {mnbhb phoefi e{ 0;;>;;>;;>;;
;J;J;J;J
Knakxanrh 8)
7/30/2019 Modul 3 markah
57/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 8?
>;2>;2>;2>;2
;J;J;J;J
Benopnj >;2 {mfw{ rmh |pekh fg n wnrkm)Pndnm >;2 jhixidxccni mnpon `noe {hxrn{ dnj rnioni)
Benopnj >;2&Pndnm >;2
Geib rmh |pekh fg rmh wnrkm ngrhp be{kfxir)Merxio mnpon dnj rnioni {hah|n{ be{cnxi)
>;8>;8>;8>;8
;J;J;J;J
Mx{{ehi mn{ PJ =
7/30/2019 Modul 3 markah
58/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 8=
>;7>;7>;7>;7
;;;;JJJJ
N gpxer {haahp `xu{ 8?7 ophhi n||ah{ rmnr nph kfirneihb ei >0 `f}h{) Hnkm `f}kfirnei{ rmh {njh ixj`hp fg ophhi n||ah{)Mfw jniu n||ah{ nph rmhph ei 0< `f}h{ 6[hfpnio |hidxna `xnm*`xnmni jhj`hae 8?7 `ede `xnm h|na unio rhpcnibxio bebnanj >0 `xnm cfrnc) [hren| cfrnc erx jhionibxioe `eanioni `xnm h|na unio
{njn `niunc) @hpn|ncnm `eanioni `xnm h|na unio rhpcnibxio be bnanj 0;?>;?>;?>;?
;J;J;J;J
Rmh rfrna mheomr fg 7 |x|ea{ e{ =8< kj) Rwf fg rmh |x|ea{ nph >08 kj nib >88kjrnaa) _mnr e{ rmh nhpnoh mheomr fg rmh frmhp 2 |x|ea{6Dxjanm reiooe `noe 7 fpnio jxpeb enanm =8< kj) Bxn fpnio jxpeb erxjhj|xiune reiooe >08 kj bni >88 kj) @hpn|ncnm |xpnrn reiooe `noe 2 fpniojxpeb unio anei6
>;=>;=>;=>;=
;;;;JJJJ
Rn`ah >;= {mfw{ rmh ph{ebhir{ fg @nrx Aejn Weaanoh)Dnbxna >;= jhixidxccni |hihj|nrni be cnj|xio @nrx Aejn)
Rn`ah >;=&Dnbxna >;=08< fg rmh ph{ebhir{ nph kmeabphi) Mfw jniu nph rmh nbxar{608< fpnio bnpe|nbn dxjanm |hibxbxc cnj|xio erx nbnanm cninc*cninc)@hpn|ncnm `eanioni |hibxbxc bhwn{n6
Jnanu
Jhanux
Kmeih{h
Kein
Eibeni
Eiben;5< >0= >
7/30/2019 Modul 3 markah
59/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 85
>;5>;5>;5>;5
;J;J;J;J
Rmh nhpnoh jn{{ fg ; wnrhpjhafi{ e{ >)= co) Rmh jn{{ fg rwf fg rmhj e{ 0)?co)_mnr e{ rmh jn{{ fg rmh frmhp wnrhpjhafi6\xpnrn de{ej ; `ede rhj ecne enanm >)= co) De{ej bxn `ede rhj`ecne erx enanm 0)? co)@hpn|ncnm de{ej {h`ede anoe rhj`ecne erx6
>2222J>J>J>J
0J0J0J0J
n%Kfihpr >?< kj rf jjRxcnpcni >?< kj ch|nbn jj
`% Knakxanrh >8 co } ? :_perh rmh ni{whp ei o)
Merxiocni >8co } ? :Rxae{cni dnwn|ni bnanj o)
>2>>2>>2>>2>
;J;J;J;J
Rn`ah >2> {mfw{ rmh ixj`hp fg |x|ea{ wmf beb ifr nrrhib rmh {|fpr{ |pnkrekh)Dnbxna >2> jhixidxccni `eanioni jxpeb unio rebnc mnbep `noe anremni {xcni)
Bnu{Mnpe
[xibnuNmnb
JfibnuE{iei
Rxh{bnu[han{n
_hbih{bnuPn`x
Rmxp{bnuCmnje{
Ixj`hp fgn`{hirhh{@eanionirebnc mnbep
>> 2 8 >< 8
Rn`ah >2>&Dnbxna >2>Knakxanrh rmh nhpnoh n`{hirhh{ ei n bnu)Merxiocni |xpnrn jxpeb unio rebnc mnbep bnanj {hmnpe)
7/30/2019 Modul 3 markah
60/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 720>20>20>20
;J;J;J;J
Benopnj >20 {mf{ n |ehkh fg |anic `hhi kxr rf rmphh begghphir ahiorm{ fg \!^ nib P)
Pndnm >20 jhixidxccni {h`nrnio cnux unio be|frfio ch|nbn reon xcxpni \!^ bni P
unio `hpaneini)
\ ^ P
j2
> j
2
;
Benopnj >20 &Pndnm >20
Rmh fpeoeina ahiorm fg rmh |anic n{ 0 j) _mnr e{ rmh ahiorm fg P) ei kj6
\nidnio n{na cnux erx enanm 0 j ) @hpn|ncnm |nidnio P bnanj kj6
>2;>2;>2;>2;
;J;J;J;J
Benopnj >2; {mf{ rmh |pekh fg fpnioh{)
Pndnm >2; jhixidxccni mnpon aejnx
Benopnj >2;&Pndnm >2;
_mnr e{ rmh |pekh fg >; fpnioh{ nr rmh {njh |pekh6
@hpn|ncnm mnpon >; `ede aejnx |nbn mnpon unio {njn6
FpniohAejnx
PJ ; gfp 2
PJ ; xirxc
2
7/30/2019 Modul 3 markah
61/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 7>
>22>22>22>22
;J;J;J;J
N `hnchp kfirnei{ 2= j a fg ae~xeb) Er e{2
>gxaa) _mnr e{ rmh kn|nkeru! ei j a ! fg rmh
`hnchp6
[h`xnm `ecnp jhionibxioe 2= j a khknep) @ecnp erx nbnanm2
>|hixm) @hpn|ncnm
jxnrni ! bnanj j a ! `ecnp erx)
>28>28>28>28
;J;J;J;J
Benopnj >28 {mf{ rf pf|h{! [ nib R)Pndnm >28 jhixidxccni bxn xrn{ rnae! [ bni R
R [
Benopnj >28&Pndnm >28
Rmh ahiorm fg pf|h [ e{8
0jfph rmni rmh ahiorm fg pf|h R)
Knakxanrh rmh ahiorm ! ei j! fg pf|h [)
\nidnio rnae [ enanm8
0ah`em bnpe|nbn rnae R)
Merxio |nidnio!bnanj j! rnae [)
7 j
7/30/2019 Modul 3 markah
62/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 70
>27>27>27>27
;J;J;J;J
N `frrah fg fpnioh dxekh e{ > a2
;) Kmfio bpeic{
2
>fg rmh fpnioh dxekh) Mf jniu
j a ! fg fpnioh dxekh bfh{ {mh bpeic6
[h`frfa dx{ fphi jhionibxioe > a
2
;) Kmfio jeixj
2
>bnpe|nbn dx{ fphi rhp{h`xr)
@hpn|ncnm e{e |nbx! bnanj ja! dx{ fphi unio bejeixjiun6
>2?>2?>2?>2?
;J;J;J;J
Pnmjni mn{ PJ 5< ) Nae{ jfihu e{2
;fg Pnmjni{ jfihu) Knakxanrh rmh rfrna
njfxir fg rmhep jfihu)
Pnmjni nbn PJ 52=>2=>2=>2=
;J
Jekmhaah mn{ >)87co gafxp) [mh ihhb{ 2)8 co fg gafxp rf `nch n knch) Mf jxkm jfph
gafxp! ei o! bfh{ {mh ihhb6
Jekmhaah nbn >)87 co rh|xio) Ben jhjhpaxcni 2)8 co rh|xio xirxc jhj`xnr {h`edechc) @hpn|ncnm de{ej rh|xio! bnanj o! unio be|hpaxcni anoe6
7/30/2019 Modul 3 markah
63/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 7;
>25>25>25>25
;J;J;J;J
Benopnj >25 {mf{ rmh rejh n `n{chr`naa rpneieio {rnpr{ ei ni hwhieio)
Pndnm >25 jhixidxccni wncrx jxan anremni `fan chpnidnio |nbn {xnrx |hrnio)
Rmh rpneieio rnch{ =8 jeixrh{ rf geie{m)
Nr mnr rejh bfh{ rmh rpneieio geie{m6
Anremni erx jhionj`ea jn{n {hanjn =8 jeier)
@eancnm wncrx anremni erx rnjnr6
>888825
Pndnm >25
7/30/2019 Modul 3 markah
64/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 72
>8>>8>>8>>8>
;J;J;J;J
;< fg 2< |x|ea{ |n{{ ei rmh jnrmhjnrek{ rh{r) _mnr e{ rmh |hpkhirnoh fg |x|ea{ mf
gnea rmh jnrmhjnrek{ rh{r6
;< bnpe|nbn 2< fpnio jxpeb axax{ bnanj xdeni jnrhjnrec) @hpn|ncnm |hpnrx{ni
jxpeb unio rhanm axax{ bnanj xdeni jnrhjnrec erx6
>8>8>8>80000
;J;J;J;J
Benopnj >80 {mf{ rmh jn{{ fg n |eihn||ah ! n |n|nun nib n jniofh{rhhi)Pndnm >80 jhixidxccni de{ej {h`ede inin{! {h`ede `hrec bni {h`ede jniooe{)
0 co 2;< o > ;;80
Geib rmh rfrna jn{{ fg rmphh gpxer) Oewh ufxp ni{hp ei co nib o
Knpe dxjanm de{ej chreon*reon `xnm erx) @hpecni dnwn|ni nibn bnanj co bn o)
7/30/2019 Modul 3 markah
65/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 78
>8>8>8>8;;;;
;J;J;J;J
Benopnj >8; kfi{e{r{ fg {~xnph fg h~xna {eth)
Pndnm >8; rhpbepe bnpe|nbn {hoe hj|nr {njn unio {njn `h{np)
Benopnj >8;&Pndnm >8;
Knakxanrh rmh |hpejhrhp fg rmh {mnbhb phoefi ! ei kj)
Cepncn |hpejhrhp cnwn{ni unio `hpafphc! bnanj kj)
>82>82>82>82
;J;J;J;J
Benopnj >82 {mf{ rmh jn{{ fg n `no fg `hni{)
Pndnm >82 `hpecxr jhixidxccni de{ej {nrx `ho cnknio)
Mf jxkm fxab
2
>; `no{ fg hn{ heom ! ei co6
@hpn|ncnm de{ej ! bnanj co! `noe2
>; `no cnknio6
=kj
Benopnj >82&Pndnm >82
7/30/2019 Modul 3 markah
66/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 77
>8>8>8>88888
;J;J;J;J
[xje `xu rf |hi{! hnkm kf{reio PJ 0>)=8>87777
;J;J;J;J
Benopnj >87 {mf{ n phkrnioah \^P[ nib n rpenioah [RX)
Pndnm >87 jhixidxccni {h`xnm {hoe hj|nr rh|nr \^P[ bni {h`xnm {hoe reon [RX
\ >8kj ^
>>kj =kj
[ X P
5kj
R Benopnj >87&Pndnm >87
Knakxanrh rmh nphn! ei kj! fg rmh {mnbhb phoefi)
Merxio axn{ bnanj kj! cnwn{ni unio `hpafphc)
7/30/2019 Modul 3 markah
67/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 7?
>8?>8?>8?>8?
;J;J;J;J
Rn`ah >8? {mf{ rmh mheomr{ fg rmphh oepa{)
Dnbxna >8? jhixidxccni chreiooeni `noe ; fpnio xbnc |hphj|xni)
Injh
InjnUe Aeio Gnrejnm [xtnin
Mheomrchreiooeni >87kj >;=kj
>0 kj jfph rmni Ue Aeio>0 kj ah`em bnpe|nbn Ue
Aeio
Rn`ah >8? &Dnbxna >8?
Geib rmh nwhpnoh mheomr! ei j! fg rmh rmphh oepa{)
Knpe |xpnrn reiooe! bnanj j! reon fpnio `xbnc |hphj|xni)
>8=>8=>8=>8=
;J;J;J;J
Benopnj >8= {mf{ n `f} fg kmnac)
Pndnm >8= jhixidxccni {hcfrnc cn|xp)
Benopnj >8= &Pndnm >8=
8
0fg rmh kmnac{ e{ phb kmnac{)
Knakxanrh rmh ixj`hp fg phb kmnac ei ? {ejeanp `f}h{)
8
0bnpe|nbn cn|xp erx enanm cn|xp jhpnm)
Merxio `eanioni cn|xp jhpnm bnanj ? cfrnc uno {njn
Kmnac&Cn|xp
;< `nrni
7/30/2019 Modul 3 markah
68/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 7=
>85>85>85>85
;J;J;J;J
Benopnj >85 {mf rmh hib bnrh fg Hikec Gxnb{ mfaebnu{)
Pndnm >85 jhixidxccni rnpecm ncmep Hikec Gxnb `hpkxre)
Benopnj >85
Pndnm >85
Hikec Gxnb {|hir me{ mfaebnu gfp 5 bnu{) [rnrh rmh bnu nib rmh bnrh Hikec Gnxb {rnprhb
me{ mfaebnu)
Hikec Gxnb `hpkxre {hanjn 5 mnpe) Iunrncni mnpe bni rnpecm Hikec Gnxb jxan `hpkxre)
>77777>>7>>7>>7>
;J;J;J;J
Kmei `fxomr 08 n||ah{) [ejfi `fxomr ? jfph n||ah{ rmni Kmei{) Hnkm fg rmhj nrh 5
n||ah{) Mf jnu fpnioh{ hph ahgr6
Kmei jhj`hae 08 h|na) [ejfi jhj`hae ? h|na ah`em bnpe|nbn Kmei) Jn{eio*jn{eo
jhjncni 5 ede h|na) @hpn|ncnm `nce h|na unio reioona6
[XIBNU
NMNB
>< N\PEA 00
7/30/2019 Modul 3 markah
69/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 75
>70>70>70>70
;J;J;J;J
Bean `fxomr 8 |anrh{) [mh |neb erm rf PJ >< nib phkhewh PJ >)8< kmnioh) _mnr
e{ rmh |pekh fg fih |anrh6
Bean jhj`hae 8 `ede |eiooni) Ben jhj`nunp bhioni bxn ch|eio PJ >< bni
jhihpejn nce {h`niunc PJ >)87;>7;>7;>7;
;J;J;J;J
Benopnj >7; {mf{ rmh |pekh fg n |nep fg {mfh{ nib n |nep fg {fkc{) Dfmi mn{
PJ >7;&Pndnm >7;
7/30/2019 Modul 3 markah
70/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ?72>72>72>72
;J;J;J;J
Rn`ah >72 {mf{ rmh rejh rnchi u Nmjnb rf bf me{ mfjhfpc) Nmjnb {rnr{ bfeio
me{ mfjhfpc nr 0)>8 |j) Nr mnr rejh bfh{ Nmjnb geie{m bfeio me{ mfjhfpc6
Dnbxna >72 jhixidxccni jn{n Nmjnb jhiuen|cni chpdn pxjnm) Nmjnb jxan
jhiuen|cni chpdn pxjnm hpjxan 0)>8|j) \xcxa `hpn|ncnm Nmjnb {hah{ne
jhiuen|cni chpdn pxjnmiun6
[x`dhr
Jnrn |handnpni
Rejh rnchi
Jn{n unio benj`ea
@nmn{n Jnanu{endnjmfxp{&
;
0>
Hioae{m 2< jeixrh{
2< jeier
Rn`ah >72&Dnbxna >72
>78>78>78>78
;J;J;J;J
\nxa `fxomr ; |nkchr{ fg {xonp fg 08< o hnkm nb 8 |nkchr{ fg gafxp hnkm heomeio
>88< o {hren| |nchr) @hpn|ncnm dxjanm de{ej ! bnanj co bni o ! xirxc oxan bni rh|xio
unio be`haeiun6
7/30/2019 Modul 3 markah
71/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ?>
>77>77>77>77
;J;J;J;J
Rmh `np opn|m ei Benopnj >77 {mf{ rmh ixj`hp fg kfj|xrhp{ Jp ) Aej {fab gfp 2
jfirm{ fg rmh uhnp)
Knprn `np bnanj Pndnm >77 jhixidxccni `eanioni kfj|xrhp unio bedxna fahm Jp)
Aej bnanj 2 `xani)
0
>2
DNI GH@ JNP N\P
rfrna fg
kfj|xrhp&dxjanm
cfj|xrhp
Benopnj >77&Pndnm >77
Eg Jp ) Aej phkhewhb n kfjje{{efi fg PJ >8< gfp hwhpu kfj|xrhp mh {fab) _mnr rmhnwhpnoh njfxir fg jfihu mh phkhewhb |hp jfirm6
Decn Jp Aej jhihpejn cfje{hi PJ >8< `noe {hren| kfj|xrhp unio bedxnaiun)
@hpn|ncnmcnm |xpnrn dxjanm wnio unio ben rhpejn {hren| `xani6
>7?>7?>7?>7?
;J;J;J;J
Uei Uei `fxomr n nrhppjhafi) [mh onwh50 fg rmh nrhppjhafi rf mhp {e{rhp) Uei Uei
nrh;
0fg rmh nrhppjhafi) _mnr gpnkrefi fg rmh nrhppjhafi n{ ahgr6
Uei Uei jhj`hae {h`ede rhj`ecne) Ben jhj`hpecni5
0bnpe|nbniun ch|nbn nbec
|hphj|xniiun) Uei Uei jncni;
0bnpe|nbn rhj`ecne erx) N|ncnm |hknmni rhj ecne
unio reioona6
Jfirm&@xani
Ixj`hp fg kfj|xrhp&@eanioni cfj|xrhp
7/30/2019 Modul 3 markah
72/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ?0
>7=>7=>7=>7=
;J;J;J;J
8 80< pnj`xrni nph bewebhb h~xnaau eirf >0 `n{chr{) Mf jniu pnj`xrni{ nph rmhph
ei 8 `n{chr6
880< `ede pnj`xrni bejn{xccni {njn `niunc bnanj >0 `ncxa) @hpn|ncnm `ede
pnj`xrni bnanj 8 `ncxa6
>75>75>75>75
;J;J;J;J
Rmhph nph 0 phb n||ah{ nib ; ophhi n||ah{ fi hnkm |anrh) Mf jniu n||ah{ nph rmhph
fi 7 |anrh{6
Rhpbn|nr 0 `ede h|na jhpnm bni ; h|na mednx bnanj {h`xnm |eiooni) @hpn|ncnm `ede
h|na bnanj 7 `ede |eiooni
7/30/2019 Modul 3 markah
73/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ?;
>?????< {mf{ n kx`feb nib n kx`h)
Pndnm >?< jhixidxccni {h`xnm cx`feb bni {h`xnm cx`x{)
Benopnj >???>>?>>?>>?>
;J;J;J;J
Rmh |f|xanrefi fg n weaanoh e{ 75 2=0 ) ; >58 |hf|ah rmhi jfwh fxr fg rmh weaanoh) N
gh bnu{ anrhp! 0 5;? |hf|ah jfwh `nkc rf rmh weaanoh ) Knakxanrh rmh |f|xanrefi fg
rmh weaanoh if)
@eanioni |hibxbxc {h`xnm cnj|xio enanm 75 2=0 ) ; >58 fpnio |hibxbxc rhanm
|eibnm chaxnp bnpe cnj|xio erx) @h`hpn|n mnpe chjxbeni ! 0 5;? fpnio |hibxbxc
|eibnm jn{xc ch cnj|xio {hjxan) Merxiocni dxjanm |hibxbxc be bnanj cnj|xio
{hcnpnio)
2kj7kj
=kj
>0kj
7/30/2019 Modul 3 markah
74/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ?2
>?0>?0>?0>?0
;J;J;J;J
[e} {rfpu`ffc{ kf{r PJ 0;)?< nib rmphh |hi{ kf{r PJ 8)?< ) _mnr e{ rmh rfrna |pekh
fg heomr {rfpu`ffc{ nib gfxp |hi{6
Hinj `xnm `xcx khpern `hpmnpon PJ 0;)?< bni reon `nrnio |hi hpmnpon PJ 8)??;>?;>?;>?;
;J;J;J;J
Benopnj >?; {mf{ n kx`feb)
Pndnm >?; jhixidxccni {h`xnm kx`feb)
Benopnj >?;
Pndnm >?;
Rmh wfaxjh fg rmh kx`feb e{ ?0 kj) Bhrhpjeih rmh rfrna ahiorm fg naa hboh{ fg rmh
kx`feb)
E{e|nbx cx`feb erx enanm ?0 kj) Iunrncni dxjanm |nidnio ch{hjxn {e{e cx`febrhp{h`xr6
2kj
; kj
7/30/2019 Modul 3 markah
75/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ?8
>?2>?2>?2>?2
;J;J;J;J
Rmh rfrna jn{{ fg 2 |npkha{ e{ 8)70co) Rmh jn{{ fg rmh gegrm |npkha e{ ?8>?8>?8
;J;J;J;J
Wnaxh fg
jfihuIeane
wnio
PJ 8< PJ >< PJ 8 PJ > 0< {hi
Ixj`hp
@eanioni0 > 0 7 ?
Rn`ah >?8&Dnbxna >?8
Rn`ah >?8 {mf{ rmh rfrna fg jfihu fihb `u Iekc) Mh oewh{ PJ ;8)7< rf me{ {e{rhp
rf `xu n {rfpu`ffc) Mf jxkm jfihu bfh{ mh mnwh ahgr if6
Dnbxna >?8 jhixidxccni dxjanm wnio unio bejeaece fahm Iekc) Ben jhj`hpecni
PJ ;8)7< ch|nbn nbec |hphj|xniiun xirxc jhj`hae {h`xnm xcx khpern) @hpn|ncnm
wnio unio jn{em reioona6
>?7>?7>?7>?7
;J;J;J;J
Jnpu `xu{ ;< fpnioh{ ) [mh x{h{7
>fg rmh fpnioh{ rf jnch dxekh nib oewh >0 rf Jp{)
Rni) Mf jniu fg mhp fpnioh{ nph ahgr6
Jnpu jhj`hae ;< `ede aejnx) Ben jhiooxincni7
>bnpe|nbniun xirxc jhj`xnr dxekh
bni jhj`hpecni >0 `ede ch|nbn Jp{) Rni) @hpn|ncnm `ede aejnx unio jn{em reioona6
7/30/2019 Modul 3 markah
76/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ?7
>??>??>??>??
;J;J;J;J
Oan{{ \ kfirnei{ =?=>?=
;J;J;J;J
Rmhph hph 28 |n{{hiohp{ ei n `x{)5
0fg rmh |n{{hiohp{ ofr bfi nr {rnrefi N) Eg 2
fg rmhj hph kmeabphi) Mf jnu nbxar ofr bfi nr {rnrefi N6
Rhpbn|nr 28 fpnio |hixj|nio be bnanj {h`xnm `n{)5
0bnpe|nbn jhphcn rxpxi be
{rh{hi N ) 2 bnpe|nbn jhphcn nbnanm cninc*cninc) Merxiocni `hpn|ncnm fpnio
bhwn{n unio rxpxi be {rh{hi N6
>?5>?5>?5>?5
;;;;JJJJ
N kfirneihp kfirnei{ 2)0 a fg nrhp)?
;fg rmh nrhp e{ x{hb x|) _mnr e{ rmh `nanikh fg
rmh wfaxjh fg nrhp! ei j a ! ei rmh kfirneihp6
[h`xnm hcn{ jhionibxioe 2)0 a nep) ?
;bnpe|nbn nep erx rhanm beoxincni)
@hpn|ncnm nce e{e|nbx nep! bnanj ja! be bnanj `hcn{ erx6
7/30/2019 Modul 3 markah
77/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ??
>====; Jnpkm 00) Rmhu phrxpihb 5 bnu{ anrhp)
_mhi beb rmhu phrxpi6
[hcxj|xani ihanuni rxpxi ch anxr |nbn >; Jnk 00) Jhphcn |xanio 5 mnpe
chjxbeni) @eancnm jhphcn |xanio6
>=>>=>>=>>=>
;J;J;J;J
Rn`ah >=> {mf{ rmh |pekh fg rmphh ru|h{ fg whohrn`ah{)
Dnbxna >=> jhixidxccni mnpon reon dhie{ {nuxp)
Rn`ah >=>&Dnbxna >=>
Jfrmhp `xu{ 8 co kn``noh! >< rfjnrfh{ nib 0 co |frnrfh{) _mnr e{ rmh rfrna njfxirrmnr {mh ihhb rf |nu6
Hjnc jhj`hae 8 co cx`e{! >< `ede rfjnrf bni 0co chirnio) @hpn|ncnm dxjanm wnio
unio |hpax be`nunpiun6
Whohrn`ah{{nuxp
Xier |pekhMnpon {hxier
Kn``noh
Cx`e{
PJ 0)?< |hp ceafopnj
PJ 0)?< {hceafopnj
Rfjnrf
Rfjnrf
=8 {hi hnkm
=8 {hi {h`ede
\frnrf
Chirnio
PJ >)0< |hp ceafopnj
PJ >)0< {hceafopnj
>=0>=0>=0>=0
;J;J;J;J
0> cj 0; cj ?
7/30/2019 Modul 3 markah
78/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ?=
>=;>=;>=;>=;
;J;J;J;J
Benopnj >=; {mf{ rmh |fprefi{ fg n knch oewhi rf [najnm! Jnpu nib Ue Aeio)
Pndnm >=; jhixidxccni `nmnoeni chc unio be`hpecni ch|nbn [najnm! Jnpu bni
Ue Aeio )
[najnm
Ue Aeio=
>Jnpu
Benopnj >=;& Pndnm >=;
Rmh jn{{ fg rmh knch e{ 0 co) [rnrh rmh jn{{ fg rmh |fprefi fg knch rmnr Ue Aeio
phkhewh{! ei o)
@hpnr chc be nrn{ enanm 0 co) Iunrncni `hpnr chc unio berhpejn Ue Aeio ! bnanj o)
>=2>=2>=2>=2
;J;J;J;J
Benopnj >=2 {mf{ rmh pfnb jn| fg rmphh |ankh{ ]! U nib T)
Pndnm >=2 jhixidxccni |hrn dnani `noe reon rhj|nr ]! U bni T)
T
]
>?)0 CJ
U
Benopnj >=2 & Pndnm >=2
Rmh be{rnikh gpfj ] rf U e{2
>fg rmh be{rnikh gpfj U rf T)
_mnr e{ rmh rfrna be{rnikh gpfj ] rf T rmpfxom U ! ei cj6
Dnpnc bnpe ] ch U enanm2
>bnpe|nbn dnpnc U ch T)
@hpn|ncnm dnpnc bnpe ] ch T jhanaxe U ! bnanj cj)
0>
7/30/2019 Modul 3 markah
79/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO ?5
>=8>=8>=8>=8
;J;J;J;J
Benopnj >=8 {mf{ rmh |pekh fg n {mepr)
Pndnm >=8 jhixidxccni mnpon {hmhane `ndx)
Benopnj >=8&Pndnm >=8
Hikec Pnmjni `fxomr rf {mepr{ nib ofr >7( be{kfxir) Mf jxkm mn{ mh rf |nu6Hikec Pnmjn jhj`hae bxn mhane `ndx erx bni jhibn|nr be{cnxi >7() @hpn|ncnm
unio ben |hpax nunp6
>=7>=7>=7>=7
;J;J;J;J
Benopnj >=7 {mf{ n {~xnph erm {hwhpna {jnaa {~xnph{ fg h~xna {eth)
Pndnm >=7 jhixidxccni {h`xnm {hoehj|nr {njn unio be`nmnoecni `h`hpn|n
`nmnoeni chkea `hp`hirxc {hoe hj|nr {njn unio {njn `h{np)
Benopnj >=7&Pndnm >=7
Oewhi rmh nphn fg hnkm {jnaa {~xnph e{ 2 kj )
Knakxanrh rmh nphn fg rmh {mnbhb phoefi)
Be`hpe axn{ {hren| {hoehj|nr {njn unio chkea enanm 2kj)
Cepncni axn{ `nmnoeni `hpafphc bnanj pndnm erx)
PJ 7=?>=?>=?
;J;J;J;J
Benopnj >=? {mf{ rf kfirneihp{ erm begghphir wfaxjh{ fg nrhp)
Pndnm >=? jhixidxccni bxn `xnm `hcn{ unio `hpe{e rebnc {njn niunc nep)
0< ja
Benopnj >=?&Pndnm >=?
_mnr e{ rmh begghphikh `hrhhi rmh wfaxjh{ fg nrhp fg `frm kfirneihp{! ei a 6
@hpn|ncnm |hp`htnni e{e|nbx nep `noe chbxn*bxn `hcn{ erx! bnanj a
>==>==>==>==
;J;J;J;J
Ngrhp x{eio > j =< kj fg kafrm gfp jnceio n {mepr nib 0 j 2< kj gfp jnceio n |nep fg
rpfx{hp{! Jp Un| mnb 5< kj fg kafrm ahgr) _mnr e{ rmh ahiorm fg kafrm ei j! mh mnb
nr rmh `hoeiieio6
[hah|n{ jhiooxincni > j =< kj cnei xirxc jhj`xnr {hmhane `ndx bni 0 j 2< kj
xirxc jhj`xnr {hmhane {haxnp) Jp Un| jn{em jhj|xiune 5< kj cnei anoe)
@hpn|ncnm |nidnio cnei bnanj j ! Jp Un| nbn |nbn n{naiun6
7/30/2019 Modul 3 markah
81/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO =>
>=5>=5>=5>=5
;J;J;J;J
N `frrah kni mfab a8
>; fg nrhp) Er e{ fiau
=
8gxaa) Mf jxkm nrhp! ei j a ! e{ rmhph
ei rmh `frrah)
[h`xnm frfa fahm jhjxnrcni a8
>; nep)
=
8bnpe|nbn frfa erx rhanm bee{ecni bhioni
nep ) @hpn|ncnm dxjanm nep!bnanj ja! be bnanj `frfa6
>5555co !
2
>co nib 5co !
2
>co bni 55>>5>>5>>5>
;J;J;J;J
Aeau |xr{ > =0
|nkchr{)
Aeau jhjn{xccni > =0 `xiocx{ni )
7/30/2019 Modul 3 markah
82/85
KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO =0
>50>50>50>50
;J;J;J;J
Benopnj >50
Pndnm >50
Benopnj >50 {mf{ n rei fg |neir) Hikec Nae ihhb{ >8 rei fg rmh |neir rf |neir me{
mfx{h) _mnr e{ rmh rfrna wfaxjh !ei a ! fg |neir ihhbhb6Pndnm >50 jhixidxccni {h`xnm rei knr) Hikec Nae jhjhpaxcni >8 rei knr xirxc
jhiohknr pxjnmiun) @hpn|ncnm dxjanm knr unio be|hpaxcni! bnanj a 6
>5;>5;>5;>5;
;J;J;J;J
Rmh benopnj >5; {mf{ n rpenioah nib n phkrnioah)
Pndnm >5; jhixidxccni {h`xnm {hoe reon bni {h`xnm {hoe hj|nr)
7kj
;kj
?kj
8kj
Benopnj >5;
Pndnm >5;
Knakxanrh rmh nphn! ei kj ! fg rmh rmh mfah benopnj)
Cepn axn{ bnanj kj! {haxpxm pndnm rhp{h`xr)
0)8 a
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KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO =;
>52>52>52>52
;J;J;J;J
N nerhp e{ |neb PJ 7< ngrhp fpceio gfp 02 mfxp{) _mnr e{ me{ noh{ eg mh fpc{ gfp
>= mfxp{6
[hfpnio |hanuni be`nunp PJ 7< {hrhanm `hchpdn {hanjn 02 dnj) @hpn|ncnm ondeiun
decn ben `hchpdn {hanjn >= dnj6
>58>58>58>58 Benopnj >58 {mf{ n phkrnioah nib ni e{f{khah{ rpenioah) \^ e{ n {rpneomr aeih)Pndnm >58 enanm {h`xnm {hoehj|nr rh|nr bni {h`xnm {hoereon {njn cnce)
>8kj
Benopnj >58&Pndnm >58
Geib rmh |hpejhrhp fg rmh {mnbhb phoefi)
Knpe |hpejhrhp cnwn{n `hpafphc)
>57>57>57>57
;J;J;J;J
Rmhph nph 20< knpb{ ei n `f})?
>fg rmh knpb{ nph phb) Mf jniu knpb{ nph ifr phb ei
rmh `f} 6
Rhpbn|nr 20< ch|eio cnb bnanj {h`xnm cfrnc)?
>bnpe|nbniun enanm cnb jhpnm)
@hpn|ncnm chh|eio cnb `xcni jhpnm bnanj cfrnc erx6
; kj
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KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO =2
>5?>5?>5?>5?
;J;J;J;J
Benopnj >5? {mf{ ni h~xewnahir rpenioah \ nib n phkrnioah ^)
Pndnm >5? jhixidxccni {hoereon {e{e {njn \ bni {hoehj|nr rh|nr ^)
>5? & Pndnm >5?
Oewhi rmh |hpejhrhp fg rmh {mn|h{ \ nib ^ nph h~xna) Knakxanrh rmh ahiorm fg fih {ebh
fg rpenioah \)
Be`hpe |hpejhrhp hirxc \ bni ^ nbnanm {njn |nidnio! merxiocni |nidnio {nrx {e{e
{hoereon \)
>5=>5=>5=>5=
;J;J;J;J
- 8
>} 0 55>55
;J;J;J;J
_mnr e{ rmh begghphikh ei rejh `hrhhi 2
>
7 mfxp{ nib 8 mfxp{ 28 jeixrh{6
@hpn|ncnm |hp`htnni jn{n be nirnpn2
>7 dnj bhioni 8 dnj 28 jeier6
\^
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KFIRFM [FNANI JNRHJNREC X\[P
JNPCNM ;
0