accounting@shortnotes ( printed) for icab
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7/23/2019 Accounting@Shortnotes ( Printed) for ICAB
http://slidepdf.com/reader/full/accountingshortnotes-printed-for-icab 1/31
Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ :
BNS[B[X[H @F CEJ][H]HK JCC@XN[JN[S @F MJNADJKHSECDJSS [HS[, : _ON@QDHKAH DHVHD %JCC@XN[BNA"\
L@EJLLJK SEJEBKXD BSDJL JCJ
JM@X[ FBNJNCBJD S[J[HLHN[S
:. C`lp`nhnts `f fbnjncbjd stjthlhnts
C`lpdhth sht `f fbnjncbjd stjthlhnts ejs f`dd`wbna 8 c`lp`nhnts7
Mjdjnch sehht? %fbnjncbjd p`sbtb`n jt j pjrtbcudjr tblh"? %dbst `f jssht & dbjmbdbty jt j pjrtbcudjr tblh"
Bnc`lh stjthlhnt? %fbnjncbjd phrf`rljnch f`r j pjrtbcudjr phrb`k"? %bnc`lh rhc`anbzhk jnk hxphnsh bncurrhk f`r j
pjrtbcudjr phrb`k"
Stjthlhnt `f cejnahs bn hqubty? Cjse fd`w stjthlhnt? jnk
N`ths t` teh fbnjncbjd stjthlhnts.
Yhrb`k7 , f`r stjtut`ry purp`sh 7 : yhjr
, f`r ljnjahlhnt purp`sh 7 L`ntedyZujrthrdyEjdf,yhjrdy
Fr`l : Gjnujry =9:9$ njlh `f teh c`lp`nhnts `f fbnjncbjd stjthlhnts ejs mhhn rhvbshk js7
Mjdjnch sehht, 7Stjthlhnt `f fbnjncbjd p`sbtb`n
Bnc`lh stjthlhnt 7 Stjthlhnt `f c`lprhehnsbvh bnc`lh
Cjse fd`w stjthlhnt 7 Stjthlhnt `f cjse fd`w
[eh C`lpjnbhs Jct :22; rhqubrhs f`dd`wbnas js pjrt `f fbnjncbjd stjthlhnts7
Mjdjnch sehht Yr`fbt & d`ss jcc`unt Bnc`lh & hxphnkbturh jcc`unt
=. Hdhlhnts `f fbnjncbjd stjthlhnts7
MJS,: bkhntbfbhs 8 hdhlhnts `f fbnjncbjd stjthlhnt7
Jssht
Dbjmbdbty
Hqubty
Bnc`lh
Hxphnsh
Sd. [`pbc dbst [hxt
:. C`lp`nhnts `f fbnjncbjd stjthlhnts MJS,:$ pjrj,5
=. Hdhlhnts `f fbnjncbjd stjthlhnts Frjlhw`ro$ pjrj ;2$19
3. @mghctbvhs `f fbnjncbjd stjthlhnts MJS,:$ pjrj,1
;. Xshrs `f fbnjncbjd stjthlhnts Ljnujd / Frjlhw`ro$ pjrj,2
8. Fbnjncbjd rhp`rtbna frjlhw`ro Ljnujd
6. Zujdbtjtbvh cejrjcthrbstbcs `f fbnjncbjd stjthlhnts Ljnujd / Frjlhw`ro$ pjrj =;,;6
1. Cjpbtjd jnk rhvhnuh hxphnkbturh Ljnujd5. Cjpbtjd jnk rhvhnuh bnc`lh Ljnujd 2. @tehr cjpbtjd trjnsjctb`ns Ljnujd :9. Qey kbstbnctb`ns mhtwhhn cjpbtjd & rhvhnuh bthl0 Ljnujd ::. Lhjsurhlhnt `f hdhlhnts `f fbnjncbjd stjthlhnts %jkkbtb`njd " Frjlhw`ro$ pjrj,:99
:=. C`nchpt `f cjpbtjd jnk cjpbtjd ljbnthnjnch %jkkbtb`njd " Frjlhw`ro$ pjrj:9=,:9;
7/23/2019 Accounting@Shortnotes ( Printed) for ICAB
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ =
3. @mghctbvhspurp`sh ̀ f fbnjncbjd stjthlhnts7
Bs t` pr`vbkh bnf`rljtb`n jm`ut teh fbnjncbjd p`sbtb`n$ fbnjncbjd phrf`rljnch jnk cejnahs bn fbnjncbjd p`sbtb`n `f jn hnthrprbsh
tejt bs ushfud t` j wbkh rjnah `f ushrs bn ljobna hc`n`lbc khcbsb`n.
[` lhht teh `mghctbvhs fbnjncbjd stjthlhnts pr`vbkh bnf`rljtb`n jm`ut jn hntbty‐s7
Jsshts
Dbjmbdbtbhs
Hqubty
Bnc`lh jnk hxphnshs bncdukbna ajbn jnk d`sshs
@tehr cejnahs bn hqubty
Cjse fd`ws
;. Xshrs `f fbnjncbjd bnf`rljtb`n bn fbnjncbjd stjthlhnts7
Bnthrnjd ushrs7
` Kbrhct`rs %`phrjtbna musbnhss hffhctbvhdy? sthwjrksebp functb`n? ljobna hffhctbvh khcbsb`ns"
` Hlpd`yhhs %Cjrhhr? rhlunhrjtb`n? m`nus? rhtbrhlhnt mhnhfbts? hlpd`ylhnt `pp`rtunbtbhs"
Hxthrnjd ushrs7
` Sejrhe`dkhrsbnvhst`rs %rbso & rhturn? ljnjahlhnt phrf`rljnch? pr`fbt? kbvbkhnk? khcbsb`n t` muy/e`dk/shdd
sejrhs"
` [rjkh c`ntjcts %Suppdbhrs7 jmbdbty t` pjy? Cust`lhr7 shcurh s`urch `f suppdy"
` Fbnjnch pr`vbkhrsdhnkhrs %Se`rt,thrl7 dbqubkbty? D`na,thrl7 s`dvhncy"
` [jx jute`rbty %[jx jsshsslhnt? khthrlbnbna tjxjtb`n p`dbcy"
` Fbnjncbjd jnjdystsjkvbs`rs %jnjdyzhk kjth f`r cdbhnts"
` A`vhrnlhnt jahncbhs %hlpd`ylhnt `pp`rtunbtbhs? njtb`njd stjtbstbcs? hffbcbhnt jdd`cjtb`n `f rhs`urchs? rhaudjtb`n "
` Yumdbc %hlpd`ylhnt f`r d`cjd ph`pdh? usbna d`cjd suppdbhrs? hnvbr`nlhnt p`ddutb`n"
8. Fbnjncbjd rhp`rtbna frjlhw`ro]haudjtb`n `f jcc`untbna7
Dhabsdjtb`n %Yrbvjth pdus Yumdbc Dtk. C`lpjny7 teh C`lpjnbhs Jct :22;? Dbsthk C`lpjny7 MJS & MF]S/SHC ]udhs"
Jcc`untbna c`nchpt & bnkbvbkujd gukalhnt7 %Jcc`untbna c`nchpt7 khtjbdhk bn cejp,1? Gukalhnt7 vjdujtb`n `f
mubdkbna? rhshjrce jnk khvhd`plhnt? mrjnk vjdujtb`n? rhaudjthk my MJS"
MJS jnk MF]S % Ejrl`nbzjtb`n? C`lpjrjmbdbty"
[ruh jnk fjbr vbhwFjbtefud rhprhshntjtb`n
Qe` pr`ludajthk Jcc`untbna stjnkjrks0
Jcc`untbna stjnkjrks jrh pr`ludajthk my teh BJSM %Bnthrnjtb`njd Jcc`untbna Stjnkjrk M`jrk"$ prhvb`usdy BJSC
%Bnthrnjtb`njd Jcc`untbna Stjnkjrk C`llbtthh"$ jnk jukbtbna stjnkjrks jrh pr`ludajthk my teh BFJC %Bnthrnjtb`njd
Fhkhrjtb`n `f Jcc`untjnts". Bn Mjnadjkhse7 BCJM.
Qejt jrh teh ljbn `mghctbvhs `f jcc`untbna stjnkjrks0
Ejrl`nbzjtb`n `f jcc`untbna trhjtlhnt jr`unk teh w`rdk
Hnsurbna c`lpjrjmbdbty `f fbnjncbjd stjthlhnts
Jcc`untbna stjnkjrks khscrbmhk `n rhc`anbtb`n$ lhjsurhlhnt jnk prhshntjtb`nkbscd`surh `f hdhlhnts `f fs
6. Zujdbtjtbvh cerhljtbstbcs `f fbnjncbjd stjthlhnts7
; prbncbpjd qujdbtjtbvh cejrjcthrbstbcs jrh7
]hdhvjnch %hvjdujtbna pjst$ prhshnt jnk futurh hvhnt $ ljthrbjdbty? tblhdbnhss"
Xnkhrstjnkjmbdbty %bnf`rljtb`n7 n`t bnc`lpdhth? n`t t`` luce. Xshr7 rhjs`njmdh on`wdhkah `f musbnhss? kbdbahnt " ]hdbjmbdbty % frhh fr`l hrr`r? truh & fjbr vbhw? sumstjnch `vhr f`rl? prukhnt? nhutrjd? c`lpdhth"
C`lpjrjmbdbty %c`nsbsthnt mjsbs"
Ljthrbjdbty7 bnf`rljtb`n bs ljthrbjd bf bts `lbssb`n `r lbsstjthlhnt c`udk bnfduhnch teh hc`n`lbc khcbsb`n `f ushrs tjohn `n
teh mjsbs `f fbnjncbjd stjthlhnts. Ljthrbjdbty khphnks `n teh sbzh jnk njturh `f `lbssb`n `r lbsstjthlhnts.
[ruh & fjbr vbhw7 lhjns fjbtefud rhprhshntjtb`n `f teh hffhcts `f trjnsjctb`ns.
Sumstjnch `vhr f`rl7 trjnsjctb`ns jrh rhc`rkhk jnk prhshnthk bn jcc`rkjnch wbte teh sumstjnch & hc`n`lbc rhjdbty jnk n`t
lhrhdy tehbr dhajd f`rl. Hxjlpdh7 Fbnjnch dhjsh
7/23/2019 Accounting@Shortnotes ( Printed) for ICAB
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ 3
1. Cjpbtjd & rhvhnuh hxphnkbturh7
Cjpbtjd hxphnkbturh %d`na thrn jssht, n`n,currhnt jssht jahk l`rh tejn : yhjr"
, Bnbtbjd c`st7 up t` fbnjd c`nkbtb`n jnk d`cjtb`n? f`r hxjlpdh7 dhajd fhh$ kutbhs$ cjrrbjah c`sts$ bnstjddjtb`n c`sts.
, Sumshquhnt c`st7 bncrhjsh hjrnbna cjpjcbtyhffbcbhncy
Cjpbtjd hxphnkbturh rhp`rthk t` mjdjnch sehht
]hvhnuh hxphnkbturh7
, Sumshquhnt c`st7 sumshquhnt c`st wbte hxbstbna hjrnbna cjpjcbty?
, Khprhcbjtb`n `f cjpbtjd hxphnkbturh?
, ]hpjbr$ ljbnthnjnch jnk stjff c`st `f cjpbtjd hxphnkbturh?
, Cjpbtjd typh jssht f`r trjkbna purp`sh?
, Hxphnkbturh f`r trjkh purp`sh7 b.h. n`rljd c`ursh `f musbnhss? f`r hxjlpdh7 ]jw ljthrbjd$ wjahs jnk sjdjrbhs$
shddbna jnk kbstrbmutb`n$ jklbn c`st$ fbnjnch c`st htc.?
]hvhnuh hxphnkbturh rhp`rthk t` bnc`lh stjthlhnt
5. Cjpbtjd & rhvhnuh bnc`lh7
Cjpbtjd bnc`lh %sjdh `f n`n,currhnt jssht"
Yr`fbt/d`ss `n sjdh `f cjpbtjd bnc`lh rhp`rthk t` bnc`lh stjthlhnt
]hvhnuh bnc`lh7
, sjdh `f a``ks
, rhnkhrbna shrvbchs
, Bnthrhst$ kbvbkhnk$ r`yjdty bnc`lh
]hvhnuh bnc`lh rhp`rthk t` bnc`lh stjthlhnt
2. @tehr cjpbtjd trjnsjctb`ns7
Bncrhjsbna cjpbtjd
[jobna mjno d`jn
]hpjybna mjno d`jn
[ehsh w`udk n`t mh rhp`rthk ter`uae bnc`lh stjthlhnt
:9. Qey kbstbnctb`n mhtwhhn cjpbtjd jnk rhvhnuh bthls blp`rtjnt7
` [` cjdcudjth hxjct pr`fbt f`r j phrb`k
::. Lhjsurhlhnt `f hdhlhnts `f fbnjncbjd stjthlhnts
Lhjsurhlhnt lhjns7 teh jl`unt jt webce hdhlhnts jrh rhc`anbzhk bn mjdjnch sehht jnk bnc`lh stjthlhnt
Hdhlhnts `f fbnjncbjd stjthlhnts jrh lhjsurhk jt 8 kbffhrhnt wjys7
Ebst`rbcjd c`st 7 jsshts jrh rhc`rkhk jt teh jl`unt hxphcthk t` mh abvhn jt teh tblh `f jcqubsbtb`n jnk dbjmbdbtbhs jrh
rhc`rkhk jt teh jl`unt hxphcthk t` mh pjbk `n teh kjth `f dbjmbdbty `ccurrhk. Currhnt c`st 7 jsshts jrh rhc`rkhk jt teh jl`unt `f teh sjlh jssht bf jcqubrhk currhntdy jnk dbjmbdbtbhs jrh rhc`rkhk jt
teh jl`unt bf teh dbjmbdbty shttdhk currhntdy.
]hjdbzjmdh vjduh/ shttdhlhnt vjduh7 jsshts jrh rhc`rkhk jt teh shttdhlhnt vjduh jfthr kbsp`sjd `f hxbstbna jssht jnk
dbjmbdbtbhs jrh rhc`rkhk jt tehbr shttdhlhnt vjduh b.h. jl`unt t` mh pjbk bn n`rljd c`ursh `f musbnhss.
Yrhshnt vjduh7 jsshts jrh rhc`rkhk jt kbsc`unthk vjduh `f futurh cjse bnfd`ws jnk dbjmbdbtbhs jrh rhc`rkhk jt kbsc`unthk
vjduh `f futurh cjse `utfd`w.
Fjbr vjduh7 fjbr vjduh bs teh jl`unt f`r webce jsshts c`udk mh hxcejnahk `r dbjmbdbtbhs c`udk mh shttdhk mhtwhhn
on`wdhkahjmdh$ wbddbna pjrtbhs bn jn jrl‐s dhnate trjnsjctb`n.
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ ;
:=. C`nchpts `f cjpbtjd ljbnthnjnch
Fbnjncbjd c`nchpt7 Cjpbtjd ljbnthnjnch < %Mhabnnbna nht jssht vjduhhqubty,Hnkbna nht jssht vjduhhqubty"
Yeysbcjd c`nchpt7 Cjpbtjd ljbnthnjnch < %Mhabnnbna pr`kuctbvh cjpjcbty,Hnkbna pr`kuctbvh cjpjcbty"
JCC@XN[BNA HZXJ[B@N & F@]LJ[ @F FS
:. Zuhstb`ns & Jnswhrs ̀ n —Mjsbcs ̀ f Fbnjncbjd Stjthlhnts“
:. Khfbnbtb`n7 _: ljros f`r hjce\
j" Jcc`untbna f" Ljthrbjdbty
m" Ljnjahlhnt sthwjrksebp a" Fjbtefud rhprhshntjtb`nc" Mjdjnch sehht e" Cjpbtjd hxphnkbturh
k" Bnc`lh stjthlhnt b" ]hvhnuh hxphnkbturh
h" Sumstjnch `vhr f`rl g" Cjpbtjd bnc`lh
k" Yrukhnt o" ]hvhnuh bnc`lh
h" Lhjsurhlhnt d" Fjbr vjduh
l" C`nchpt `f cjpbtjd ljbnthnjnch
_= ljros f`r hjce\
=. Lhntb`n teh c`lp`nhnts `f fbnjncbjd stjthlhnts js phr MJS 0
3. Lhntb`n teh c`lp`nhnts `f fbnjncbjd stjthlhnts js phr C`lpjnbhs Jct :22;0
;. E`w c`lpjrjtbvhs jrh se`wn f`r bnthrbl fbnjncbjd stjthlhnts0
8. Qejt jrh teh hdhlhnts `f fbnjncbjd stjthlhnts0
6. Y`bnt `ut teh hdhlhnts `f j mjdjnch sehht 01. Y`bnt `ut teh hdhlhnts `f jn bnc`lh stjthlhnt 0
5. Qebce pjrt `f fbnjncbjd stjthlhnts rhprhshnts fbnjncbjd p`sbtb`n jt j pjrtbcudjr p`bnt `f tblh 0
2. Qebce pjrt `f fbnjncbjd stjthlhnts rhprhshnts fbnjncbjd phrf`rljnch f`r j pjrtbcudjr phrb`k 0
:9. Hxpdjbn wey jn hntbty ljbntjbns fbnjncbjd stjthlhnts0
::. Qe` jrh teh ushrs `f fbnjncbjd stjthlhnts0
:=. Qe` jrh bnthrnjd ushr jnk we` jrh hxthrnjd ushrs0
:3. Qejt bnf`rljtb`n jrh rhqubrhk my kbrhct`rs. htc. fr`l fbnjncbjd stjthlhnts0
:;. Qejt bs teh fbnjncbjd rhp`rtbna frjlhw`ro f`r fbnjncbjd stjthlhnts prhpjrhk bn Mjnadjkhse0
:8. Qejt jrh teh ljbn `mghctbvhs `f „BJS/MJS‐0
:6. Qejt 3 ljg`r tebnas jn jcc`untbna stjnkjrk khscrbmh0
:1. Qejt jrh teh prbncbpjd qujdbtjtbvh cejrjcthrbstbcs `f fbnjncbjd stjthlhnts0
:5. [` mh rhdhvjnt wejt qujdbtbhs jrh nhchssjry f`r jn bnf`rljtb`n0
:2.
[` mh unkhrstjnkjmdh wejt qujdbtbhs jrh nhchssjry f`r jn bnf`rljtb`n0=9. [` mh rhdbjmdh wejt qujdbtbhs jrh nhchssjry f`r jn bnf`rljtb`n0
=:. Qey bkhntbfbcjtb`n `f cjpbtjd jnk rhvhnuh bthls bs blp`rtjnt0
==. Qejt jrh teh wjys f`r lhjsurhlhnt `f hdhlhnts bn fbnjncbjd stjthlhnts0
=3. E`w jsshts jnk dbjmbdbtbhs unkhr „ebst`rbcjd c`st systhl‐ jrh lhjsurhk0
=;. Xnkhr webce systhl „jsshts jnk dbjmbdbtbhs‐ jrh lhjsurhk jt j prbch shttdhk mhtwhhn on`wdhkahjmdh$ wbddbna pjrtbhs bn
jn jrl‐s dhnate trjnsjctb`n0
=8. Cjpbtjd hxphnkbturh bs rhc`rkhk bn „bnc`lh stjthlhnt‐ jnk rhvhnuh hxphnkbturh bs rhc`rkhk bn „mjdjnch sehht‐. Bf
wr`na$ ljoh c`rrhct stjthlhnt.
Sd. [`pbc dbst ]hfhrhnch
:. Z & J `f djst cdjss Syn`psbs
=. Jsshts & Dbjmbdbtbhs , currhnt jnk n`n,currhnt kbstbnctb`n Ljnujd/Syn`psbs
3. F`rljt `f Mjdjnch sehht & Bnc`lh stjthlhnt Syn`psbs ;. Musbnhss hntbty c`nchpt Ljnujd/Syn`psbs 8. F`rljtb`n `f jcc`untbna hqujtb`n Ljnujd/Syn`psbs 6. Hffhct `f trjnsjctb`ns `n hqujtb`n Ljnujd/Syn`psbs
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ 8
=6. Bkhntbfy „CjpHx‐? „]hvHx‐? „Cjpbtjd bnc`lh‐ jnk „]hvhnuh bnc`lh‐ fr`l f`dd`wbna dbst7_: ljros f`r hjce\
j" Bnv`bch vjduh `f ljcebnh purcejshk d" Kbvbkhnk
m" Frhbaet cejrah `f teh ljcebnh l" Spjrh pjrts wbte hnejnchk cjpjcbty
c" Khprhcbjtb`n `f teh ljcebnh n" Sjdh `f a``ks
k" Yurcejsh `f j mubdkbna my j „rhjd hstjth‐ c`lpjny `" Jny jklbnbstrjtbvh$ shddbna & kbst. hxphnshs
h" Fhhs f`r bnsphctb`n `f teh ljcebnh my jn hnabnhhr p" Bnc`lh fr`l shdd `n fbxhk jsshts
f" ]`yjdty q" D`ss `n sjdh `f fbxhk jsshts
a" ]hpjbr & ljbnthnjnch `f teh ljcebnh wbtebn jnhxbstbna cjpjcbty
r" Blp`rt kuty cejrahk `n blp`rthk ljcebnh
e" Mjno bnthrhst s" Jkk jkkbtb`njd :=5 lm ]JL f`r `ffbch c`lputhr
b" ]hpjbr & ljbnthnjnch `f teh ljcebnh wbtebn
hnejnchk cjpjcbty
t" Sjdh `f fbxhk jsshts
g" ]hnkhrbna `f shrvbchs u" Sjdh `f djnk my j „rhjd hstjth‐ c`lpjny
o" Spjrh pjrts wbte hxbstbna cjpjcbty v" Yurcejsh `f nhw c`lputhr jfthr rhpdjcbna `dk `nh
wbtebn teh hxbstbna cjpjcbty
=. Jsshts & Dbjmbdbtbhs , curr hnt jnk n`n,cur rhnt kbstbnctb`n
Currhnt Jssht7 Currhnt jsshts jrh jsshts te`sh jrh hxphcthk t` mh c`nvhrthk bnt` cjse wbtebn :yhjr.
N`n,currhnt Jsshts7 N`n,currhnt jsshts jrh te`sh jsshts jcqubrhk f`r d`na thrl ush jnk w`udk n`t mh rhjdbzhk bnt` cjse wbtebn
: yhjr.
Hxjlpdhs `f currhnt jnk n`n,currhnt kbstbnctb`ns jrh prhshnthk my wjy `f f`rljt `f —Mjdjnch sehht“
3. F`rljt `f —Mjdjnch Sehht“ jnk Bnc`lh Stjthlhnt“
JMC C`lpjny Dblbthk
Bnc`lh Stjthlhnt
f`r teh yhjr hnkhk 3: Khchlmhr =992
N`ths =992 =995
[joj [joj
Sjdhs %nht `f VJ[" , , ,
C`st `f a``ks s`dk , , ,
Ar`ss pr`fbt , ,
@tehr bnc`lh , , ,
@phrjtbna hxphnshs %Jklbnbstrjtbvh$ Kbstrbmutb`n & @tehr" , , ,
Yr`fbt fr`l ̀ phrjtb`n , ,
Fbnjnch hxphnsh , , ,
Fbnjnch bnc`lh , , ,
Nht fbnjnch hxphnsh , ,
Yr`fbt mhf`rh c`ntrbmutb`n t` QYYF , ,
C`ntrbmutb`n t` QYYF , ,Yr`fbt mhf`rh bnc`lh tjx , ,
Bnc`lh tjx7
Currhnt tjx , ,
Khfhrrhk tjx , , ,
Yr`fbt jfthr tjx , ,
Hjrnbnas phr sejrh , , ,
7/23/2019 Accounting@Shortnotes ( Printed) for ICAB
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ 6
JMC C`lpjny Dblbthk
Mjdjnch Sehht
js jt 3: Khchlmhr =992
N`ths =992 =995
[joj [joj
JSSH[S7
Yr`phrty$ pdjnt jnk hqubplhnt , , ,
Bntjnabmdh jsshts , , ,Bnvhstlhnts , , ,
D`jns jnk khp`sbts , , ,
Khfhrrhk tjx jsshts , , ,
[`tjd n`n,currhnt jsshts , ,
Bnvhnt`rbhs , , ,
[rjkh jnk `tehr khmt`rs , , ,
Jkvjnchs$ khp`sbts jnk prhpjylhnts , , ,
Jkvjnch bnc`lh tjx , , ,
Cjse jnk cjse hqubvjdhnts , , ,
[`tjd currhnt jsshts , ,
[`tjd jsshts , ,
HZXB[R7Sejrh cjpbtjd , , ,
Sejrh prhlbul
]htjbnhk hjrnbnas
]hshrvhs jnk surpdus , , ,
[`tjd hqubty , ,
DBJMBDB[R7
Khfhrrhk dbjmbdbty , arjtubty pjyjmdh , , ,
Khfhrrhk tjx , dbjmbdbty , , ,
D`na,thrl d`jn , , ,
[`tjd n`n,currhnt dbjmbdbtbhs , ,
Se`rt thrl d`jn , , ,
[rjkh jnk `tehr crhkbt`rs , , , Jccruhk hxphnshs , , ,
Yr`vbsb`n f`r tjxjtb`n , , ,
Yr`vbsb`n f`r r`yjdty , ,
[`tjd currhnt dbjmbdbtbhs jnk pr`vbsb`ns , ,
[`tjd dbjmbdbtbhs , ,
[`tjd hqubty jnk dbjmbdbtbhs , ,
;. Musbnhss hntbty c`nchpt
Musbnhss hntbty c`nchpt lhjns, j musbnhss bs j shpjrjth dhajd hntbty fr`l bts `wnhr. J c`lpjny ljy$ bn bts `wn njlh$ jcqubrh
jshts$ bncur khmts$ jnk hnthr bnt` c`ntrjcts. Bf j c`lpjny‐s jsshts mhcjlh bnsuffbhnt t` lhht bts dbjmbdbtbhs$ teh c`lpjny js j
shpjrjth hntbty mhc`lhs „bns`dvhnt‐. E`whvhr$ teh `wnhrs `f teh c`lpjny jrh n`t usujddy rhqubrhk t` pjy teh khmts fr`l tehbr
`wn prbvjth rhs`urchs.
Hxchptb`n 7 teh c`nchpt bs n`t jppdbcjmdh f`r —S`dh trjkhrsebp“ jnk —Yjrtnhrsebp“ musbnhss.
8 F`rljtb`n `f Jcc`untbna Hqujtb`n
Jcc`untbna Hqujtb`n7
JSSH[ < HZXB[RCJYB[JD / DBJMBDB[R
HZXB[RCJYB[JD < JSSH[ , DBJMBDB[R
DBJMBDB[R < JSSH[ , HZXB[RCJYB[JD
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ 1
6. Hffhct `f trjnsjctb`ns `n hqujtb`n
:. Bnbtbjd bnvhstlhnt my `wnhrsejrhe`dkhr %[o.
:99$999"
:9. Yjylhnt f`r crhkbt`rsjcc`unts pjyjmdh
=. Bntr`kuctb`n `f furtehr cjpbtjd %[o. 89$999" ::. ]hchbpt `f cjse `n khmt`rjcc`unts rhchbvjmdh
3. Bssuh `f sejrh jajbnst ljcebnhryjny jssht %[o.
38$999"
:=. Bnvhstlhnt %[o. 5$999"
;. Jcqubsbtb`n `f hqubplhntjny jsshts `n crhkbt%[o.
8$999"
:3. D`jn fr`l mjnos htc. %[o. :9$999"
8. Jcqubsbtb`n `f hqubplhntjny jsshts `n crhkbt %[o.
=$999"
:;. Bssujnch `f khmhnturh %[o. 8$999"
6. Yurcejsh `f rjw ljthrbjd f`r cjse %[o. :8$999" :8. Krjwbnaskbvbkhnk %[o. =$999"
1. Fjct`ry `vhrehjk %[o. 3$999" bn cjse. :6. Yurcejsh `f suppdbhs f`r cjse `f [o. 399. Kurbna teh yhjr
suppdbhs f`r jn jl`unt `f [o. =89 whrh ushk.
5. Jklbn$ shddbna jnk kbstrbmutb`n hxphnshs %[o.
8$999"
:1. Khprhcbjtb`n `f hqubplhnt wjs [o. 38$999
2. Sjdh `f jdd a``ks shrvbchs `n crhkbt%[o. =8$999" :5. Yr`chhks fr`l sjdh `f hqubplhnt [o. =8$999
JSSH[S < CJYB[JD / DBJMBDB[R
N`. Cjse & Cjse
hqubvjdhnts
]hchbvjmdh Bnvhnt`rbhs
Suppdbhs
Ydjnt$Yr`phrty &
Hqubplhnt
Bnvhstlhnts Yjbk up
cjpbtjd
]htjbnhk
hjrnbnas
D`jn Khmhnturh Crh
Jc
pj
:. :99$999 , , , , < :99$999 , / , ,
=. 89$999 , , , , < 89$999 , / , ,
3. , , , 38$999 , < 38$999 , / , ,
;. , , , 8$999 , < , , / , , 8
8. , , , =$999 , < , , / , , =
6. %:8$999" :8$999 < , /
1. %3$999" , 3$999 , , < , /
5. %8$999" , , , , < , %8$999" / , ,
2. , =8$999 %:5$999" , , < , 1$999 / , ,
:9. %1$999" , , , , < , , / , , %1
::. =8$999 %=8$999" , , , < , , / , ,
:=. %5$999" 5$999 < /
:3. :9$999 , , < / :9$999
:;. 8$999 <
/ 8$999
:8. %=$999" < %=$999" /
:6. %399" 399 < /
%=89" < %=89" /
:1. , , , %38$999" < %38$999" /
:5. =8$999 %1$999" < 5$999 /
[`tjd < /
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ 5
DHKAH]$ K@XMDH HN[]R$ KBSC@XN[ & VJ[ JCC@XN[BNA
:. Dhkahr jnk bts f`rljt
Dhkahr7 sulljrbzjtb`n$ jnjdysbs
F`rljt7 cer`n`d`abcjd `rkhr$ pr`phrdy kjthk$ pjrtbcudjrs$ khmbt$ crhkbt$ culudjtbvh t`tjd %kjbdy/whhody/l`ntedy/yhjrdy"
Dhkahr m``o7 ljnujd/c`lputhrbzhk [ f`rljt7 Dhft sbkh,khmbt$ ]baet sbkh,crhkbt
=. N`lbnjd dhkahr & Sumsbkbjry dhkahr %]hchbvjmdh/Yjyjmdh dhkahr"
N`lbnjd dhkahr vs. sumsbkbjry dhkahr7 n`lbnjd7 jdd trjnsjctb`n my njturh? sumsbkbjry7 mrhjok`wn `f
rhchbvjmdh & pjyjmdh c`ntr`d dhkahr f`r hjce bnkbvbkujd cust`lhr & suppdbhr %phrs`njd jcc`unt" n`lbnjd7 t`tjd? sumsbkbjry7 khtjbdhk
Hxjlpdh
3. K`umdh hntry m``oohhpbna
]udh7 kujd hffhct$ hvhry khmbt ejs crhkbt
;. Kujdbty c`nchpt
Hvhry trjnsjctb`n ejs tw` hqujd mut `pp`sbth hffhct ]hc`rkhk twbch bn teh dhkahr jcc`unt
8. Mjsbc rudhs `f khmbt,crhkbt %k`umdh hntry"
Hdhlhnts `f fbnjncbjd stjthlhnts %Jssht$ dbjmbdbty$ hqubty$ bnc`lh$ hxphnsh" Jssht jnk hxphnsh se`w khmbt mjdjnch Dbjmbdbty$ hqubty jnk bnc`lh se`ws crhkbt mjdjnch Khmbt mjdjnch bncrhjsh, khmbt? khcrhjsh, crhkbt Crhkbt mjdjnch bncrhjsh, crhkbt? khcrhjsh, khmbt
Sd. [`pbc dbst ]hfhrhnch
:. Dhkahr jnk bts f`rljt Ljnujd/Syn`psbs
=. N`lbnjd dhkahr & Sumsbkbjry dhkahr %]hchbvjmdhYjyjmdh dhkahr" Ljnujd/Syn`psbs 3. K`umdh hntry m``oohhpbna Ljnujd/Syn`psbs ;. Kujdbty c`nchpt Ljnujd/Syn`psbs 8. Mjsbc rudhs `f khmbt crhkbt %k`umdh hntry" Ljnujd/Syn`psbs 6. Jcc`untbna f`r kbsc`unt Ljnujd/Syn`psbs
1. Jcc`untbna f`r VJ[ Ljnujd/Syn`psbs
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ 2
6. Jcc`untbna f`r kbsc`unt
[rjkh kbsc`untv`dulh kbsc`unt jnk Cjse kbsc`unt7 Jdd`whk & ]hchbvhk
@mghctbvh7 [rjkh kbsc`unt7 mudo sjdh$ prblh cust`lhrs Cjse kbsc`unt7 t` hnejnch cjse c`ddhctb`n
Jcc`untbna hntry7 [rjkh kbsc`unt7 n`nh$ mhcjush bt bs on`wn fr`l teh bnv`bch prbch Cjse kbsc`unt7 Rhs$ js bnc`lhhxphnsh
[hrls7 =:9$ n39 8:;$ n69
[rjkh jnk cjse kbsc`unt jt j tblh7 JMC C`lpjny purcejshs :9 prbnthrs `rbabnjddy prbchk jt [o. =99 hjce. J :9( kbsc`unt wjs nha`tbjthk
t`ahtehr wbte j 8( kbsc`unt bf pjylhnt wjs ljkh wbtebn :; kjys. Cjdcudjth f`dd`wbnas7` [rjkh kbsc`unt` Cjse kbsc`unt
1. Jcc`untbna f`r VJ[
C`nsulptb`n tjx C`nsulhr bs teh udtbljth pjyhr Ljnufjcturhr bs rhsp`nsbmdh f`r c`ddhctbna fr`l teh c`nsulhr
]jths7` Whr` rjthk`
]hkuchk rjth %I;("` Stjnkjrk rjth %I:8("
]hc`vhrjmdh jnk brrhc`vhrjmdh VJ[
Cjdcudjtbna VJ[ fr`l Ar`ss jl`unt jnk nht jl`unt` Ar`ss jl`unt7 :8::8? 3=3` Nht jl`unt7 :8:99
VJ[ jnk kbsc`unt jt j tblh7` Bnv`bcbna systhl %Dbst prbch$ bnv`bch prbch "` URW usujddy sjdhs a``ks jt [o. =99 hjce. Bt abvhs j :9( trjkh kbsc`unt jnk 8( cjse kbsc`unt t`
bts cust`lhr.
Cjdcudjth VJ[ jnk bnv`bch prbch
VJ[ currhnt jcc`unt
Yrhpjrjtb`n `f bnc`lh stjthlhnt` Ljnujd ljte
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ :9
VJ[ g`urnjd hntrbhs
:. Yurcejsh Yurcejsh Kr.
Bnput VJ[ Kr.
Jcc`unts pjyjmdh Cr.
=. Sjdh Jcc`unts rhchbvjmdh Kr.
Sjdhs Cr.@utput VJ[ Cr.
3. Khp`sbt t` A`vt. VJ[ currhnt JC Kr.
Mjno Cr.
;. Sjdhs rhturn Sjdhs rhturn Kr.
@utput VJ[ Kr.
Jcc`unts rhchbvjmdh Cr.
8. VJ[ rhturn sumlbtthk VJ[ currhnt jcc`unt Kr.
Bnput VJ[ Cr.
@utput VJ[ Kr. VJ[ currhnt JC Cr.
Ljte7 LS Ojmbr [rjkhrs bs j VJ[ rhabsthrhk trjkhr. Bt ejs teh f`dd`wbna trjnsjctb`ns f`r teh l`nte `f Gjnujry =9927
` A``ks purcejshk f`r [o. 81$899 bncdukbna VJ[` [eh jm`vh a``ks ejs mhhn s`dk f`r [o. 59$899 bncdukbna VJ[
` [o. 3$999 khp`sbthk t` Mjnadjkhse Mjno
` @ut `f a``ks s`dk [o. ;$699 ejs mhhn rhturnhk` VJ[ rhturn sumlbtthk jfthr jkgustbna teh bnput jnk `utput VJ[
G`urnjd hntrbhs Bnc`lh stjthlhnt Mjdjnch sehht
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ ::
CJSE M@@O$ MJNO S[J[HLHN[$ ]HC@NCBDBJ[B@NH]]@]S$ C@]]HC[B@N
:. Mjno stjthlhnt$ cjse m``o
MJNO S[J[HLHN[Y]BLH MJNO D[K.
KBDOXSEJ M]JNCEKBDOXSEJ CJ
KEJOJ,:999
Jcc`unt7 JMC C`lpjny Dtk. Jcc`unt n`.7 :993599269Yrbnt kjth7 3: Khchlmhr =992
Kjth Khtjbds Khmbt Crhkbt Mjdjnch
: Khchlmhr =992 Mjdjnch 186.=9 C]
; Khchlmhr =992 Cehquhs ==9 216.=9 C]
2 Khchlmhr =992 99;;89 89 2=6.=9 C]
:; Khchlmhr =992 99;;8= :9 2:6.=9 C]
:6 Khchlmhr =992 Kejoj Cbty C`uncbd %KK" 52 5=1.=9 C]
:2 Khchlmhr =992 Cehquhs 339 ::81.=9 C]
=; Khchlmhr =992 99;;88 =89 291.=9 C]
=6 Khchlmhr =992 M`nk bnsurjnch :== 158.=9 C]
39 Khchlmhr =992 99;;8; ;2 136.=9 C]
3: Khchlmhr =992 Mjno cejrahs :=.28 1=3.=8 C]
3: Khchlmhr =992 ]jebl Jfr`z Dtk. :12.18 293.99 C]
JMC C@LYJNR D[K.63 KBDOXSEJ CJ
KEJOJ,:999CJSE M@@O Khchlmhr =992
Kjth ]hchbpts [joj Kjth Yjylhnts [joj
: Khc. =992 Mjdjnch m/k 186.=9 = Gudy =992 [jmdh dtk. 89.99
3 Khc. =992 Suphrst`rh Dtk. ==9.99 = Gudy =992 Mr`jk & C`. :39.99
:8 Khc. =992 Ls ]jebl Mr`tehrs 339.99 = Gudy =992 Ahh & C`. :9.99
3: Khc. =992 [hcebnf` Dtk. 63.99 5 Gudy =992 Lbnthr Dtk. =1.89:1 Gudy =992 Kejoj Cbty C`uncbd %KK" 52.99
:2 Gudy =992 Sjdbl Sebpmrhjohrs ;2.99
=8 Gudy =992 Jrc Dtk. =89.99
=6 Gudy =992 M`nk bnsurjnch :==
3: Gudy =992 Mjdjnch c/k 6;:.19
:$362.=9 :$362.=9
Sd. [`pbc dbst ]hfhrhnch
:. Cjse m``o$ Mjno stjthlhnt Ljnujd/Syn`psbs
=. Yrhpjrbna Mjno ]hc`ncbdbjtb`n Stjthlhnt %M]S" Ljnujd/Syn`psbs 3. Hrr`rs jnk `lbssb`n Ljnujd/Syn`psbs ;. C`rrhctb`n `f hrr`rs Ljnujd/Syn`psbs 8. MJS,5 blpdbcjtb`n Syn`psbs
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ :=
=. Yrhpjrbna Mjno ]hc`ncbdbjtb`n Stjthlhnt %M]S"
Sthp,:7 tbco `ff teh bthls tejt jpphjr bn m`te cjse m``o jnk teh mjno stjthlhnt.
Sthp,=7 upkjth cjse m``o my teh untbcohk bthls bn teh mjno stjthlhnt.
Sthp,37 teh rhljbnbna untbcohk bthls bn teh cjse m``o wbdd mh teh tblbna kbffhrhnch. [ebs tblbna kbffhrhnch jrh
ushk t` prhpjrh M]S.
JMC C@LYJNR D[K.63 KBDOXSEJ CJ
KEJOJ,:999CJSE M@@O _Jkgusthk\Khchlmhr =992
Kjth ]hchbpts [joj Kjth Yjylhnts [joj
3: Khc. =992 Mjdjnch m/k 6;:.19
3: Khc. =992 ]jebl Jfr`z Dtk. :12.18 3: Khc. =992 Mjno cejrah :=.28
Mjdjnch c/k 595.89
5=:.;8 5=:.;8
JMC C@LYJNR D[K.63 KBDOXSEJ CJ
KEJOJ,:999 MJNO ]HC@NCBDBJ[B@N S[J[HLHN[ _M]S\Khchlmhr =992
Mjdjnch js phr cjse m``o 595.89
Jkk7 Xnprhshnthk cehquhs7 Mr`jk & C`. :39.99Lbnthr Dtk. =1.89
:81.89Dhss7 @utstjnkbna d`kalhnt7
[hcebnf` Dtk. %63.99"
Mjdjnch js phr mjno stjthlhnt 293.99
3. Hrr`rs jnk `lbssb`n
Currhnt yhjrYrb`r yhjr
;. C`rrhctb`n `f hrr`rs
8. MJS,5 blpdbcjtb`n _prb`r yhjr hrr`r\
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ :3
JCC@XN[BNA C@NCHY[S & C@NVHN[B@NS
:. JCC@XN[BNA JSSXLY[B@NS
sd. MJS,Frjlhw`ro MJS,:
:. Jccrujd mjsbs Jccrujd mjsbs
=. A`bna c`nchrn A`bna c`nchrn
3. , C`nsbsthncy
;. , Ljthrbjdbty & Jaarhajtb`n
8. , @ff,shttbna
6. , C`lpjrjtbvh bnf`rljtb`n
1. Yrukhnch
5. Sumstjnch `vhr f`rl
2. Nhutrjdbty
:9. C`lpdhthnhss
Jccrujd mjsbs7
Xnkhr tebs mjsbs$ teh hffhcts `f trjnsjctb`ns jnk `tehr hvhnts jrh rhc`anbzhk wehn tehy `ccur jnk n`r js cjse `rbts hqubvjdhnt bs rhchbvhk `r pjbk jnk tehy jrh rhc`rkhk bn teh jcc`untbna rhc`rks jnk rhp`rthk bn teh fbnjncbjd
stjthlhnt `f teh phrb`ks t` webce tehy rhdjth.
Hxjlpdh7
C`sts `ndy rhc`anbzhk f`r tejt pjrt webce bs s`dk %C@AS c`nchpt c`lhs fr`l jccrujd mjsbs jcc`untbna"
Yr`vbsb`ns ljbntjbnhk Jccrujds `f vjrb`us hxphnshs Khprhcbjtb`n
Dbnohk wbte ljtcebna c`nchpt7 Jcc`rkbna t` teh ljtcebna c`nchpt$ wehn c`lputbna pr`fbt$ bnc`lh hjrnhk lust mh ljtcehk jajbnst teh
hxphnkbturh bncurrhk bn hjrnbna bt
Dbnohk wbte a`bna c`nchrn jssulptb`n7Qebdh bt bs jssulhk tejt c`lpjny wbdd n`t run bn futurh$ fbnjncbjd stjthlhnts wbdd mh prhpjrhk `n mrhjo,up vjduh b.h. nht rhjdbzjmdh vjduh %sjdhs prbch dhss shddbna hxphnshs" mjsbs rjtehr tejn jccrujd mjsbs `f jcc`untbna.
A`bna c`nchrn7Xnkhr tebs jssulptb`n bt bs jssulhk tejt jn hntbty wbdd c`ntbnuh bts `phrjtb`n f`r teh f`rhshhjmdh futurh %:= l`ntesfr`l mjdjnch sehht kjth". Bt bs jds` jssulhk tejt teh hnthrprbsh ejs nhbtehr teh bnthntb`n n`r teh nhchssbty `f
dbqubkjtb`n `r `f curtjbdbna ljthrbjddy teh scjdh `f bts `phrjtb`ns.
Jcc`untbna trhjtlhnt$ webdh a`bna c`nchrn bs n`t jppr`prbjth7
Jdd bthls bn teh mjdjnch sehht jnk pr`fbt jnk d`ss jcc`unts sejdd mh rhc`rkhk `n mrhjo,up vjduh mjsbs b.h. nhtrhjdbzjmdh vjduh %sjdhs prbch dhss shddbna hxphnshs".
Sd. [`pbc dbst ]hfhrhnch
:. MJS Frjlhw`ro Ljbn stjnkjrk
=. MJS,: Ljbn stjnkjrk
3. MJS,5 Ljbn stjnkjrk
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ :;
Kbscd`surh rhqubrhlhnt bn cjsh `f a`bna c`nchrn pr`mdhl7
j" Mjsbs `n webce fbnjncbjd stjthlhnts ejvh mhhn prhpjrhkm" ]hjs`ns wey teh hntbty bs n`t c`nsbkhrhk t` mh j a`bna c`nchrnc" Njturh `f teh unchrtjbnty
Hxjlpdh7
Bnkbcjtb`ns `f a`bna c`nchrn jssulptb`n7 %MSJ,8197 A`bna C`nchrn" Fbnjncbjd Nhajtbvh `phrjtbna cjse fd`ws
Jkvhrsh ohy fbnjncbjd rjtb`s Sumstjntbjd `phrjtbna d`sshs
Jrrhjrs bn kbsc`ntbnujnch `f `phrjtb`ns
Bnjmbdbty t` pjy crhkbt`rs Cejnah fr`l crhkbt t` cjse,`n,khdbvhry trjnsjctb`n wbte suppdbhrs
Qbtekrjwjd `f fbnjncbjd supp`rt my khmt`r jnk crhkbt`r
Nhajtbvh currhnt jsshts
@phrjtbna D`ss `f ohy ljnjahlhnt wbte`ut rhpdjchlhnt D`ss `f ljg`r ljroht
Cjnchddjtb`n `f dbchnshfrjncebsh htc.
Djm`r kbffbcudtbhs `r se`rtjah `f blp`rtjnt suppdbhrs
@tehr N`n,c`lpdbjnch `f cjpbtjd `r `tehr stjtut`ry rhqubrhlhnt
Cejnahs bn dhabsdjtb`n
C`nsbsthncy7
Bthls bn teh fbnjncbjd stjthlhnts sejdd mh prhshnthk jnk cdjssbfbhk c`nsbsthntdy yhjr t` yhjr. E`whvhr$ bn s`lhcjshs prhshntjtb`ncdjssbfbcjtb`n cjn mh rh,jrrjnahk.
j" Sbanbfbcjnt cejnah bn njturh `f `phrjtb`n
m" Cejnah wbdd rhsudt cdhjr unkhrstjnkbna t` ushrc" Cejnah bn prhshntjtb`n bs rhqubrhk my jny MJS
Kbscd`surh rhqubrhlhnt f`r bnc`nsbsthncy7]hjs`n f`r rh,jrrjnahlhnt sejdd mh kbscd`shk my wjy `f n`ths. Yrhvb`us yhjr‐s fbaurhs sejdd jds` mh rh,jrrjnahk.
Ljthrbjdbty & Jaarhajtb`n7
Hjce ljthrbjd bthl se`udk mh prhshnthk shpjrjthdy bn teh fbnjncbjd stjthlhnt. Blljthrbjd jl`unts se`udk mhjaarhajthk wbte jl`unt `f sblbdjr njturh `r functb`n.
Ljthrbjdbty khphnks `n teh sbzh jnk njturh `f musbnhss. [ehrh bs n` sphcbfbc rudh f`r cjdcudjtbna ljthrbjdbty.
E`whvhr$ f`dd`wbna rudh f`r cjdcudjtbna ljthrbjdbty cjn mh suaahsthk7
[eulm rudh 8( `f pr`fbt mhf`rh tjx
C`lpjnbhs Jct :22; jny jl`unt hxchhkbna :( `f t`tjd rhvhnuh `r [o. 8$999 webcehvhr bs ebaehr$
sejdd mh se`wn bn kbstbnct ehjk bn teh fbnjncbjd stjthlhnts
@ff,shttbna7
Jsshts jnk dbjmbdbtbhs se`udk n`t mh ̀ ff,sht hxchpt wehn `ff,shttbna bs rhqubrhk my jn`tehr MJS %Hxjlpdh7MJS,:="?
Bnc`lh jnk hxphnshs se`udk `ndy mh `ff,sht bf stjnkjrk phrlbts jnk bf teh fbaurh bs blljthrbjd.
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ :8
F`dd`wbna bthls jrh phrlbtthk my MJS,: f`r `ff,shttbna7
j" Ajbn `r d`sshs `n kbsp`sjd `f n`n,currhnt jsshtsm" F`rhban currhncy trjnsdjtb`n ajbn `r d`sshsc" Hxtrj`rkbnjry bthls
C`lpjrjtbvh bnf`rljtb`n7
[` hnsurh c`lpjrjmbdbty$ c`lpjrjtbvh bnf`rljtb`n se`udk mh abvhn bn teh fbnjncbjd stjthlhnts. MJS rhqubrhsnulhrbcjd bnf`rljtb`n jnk njrrjtbvh bnf`rljtb`n js c`lpjrjtbvh fbaurh. C`lpjrjtbvh f`r teh yhjr hnkhk 3:Khchlmhr =992 sejdd mh prhshnthk js mhd`w7
Yjrtbcudjrs =992%[joj"
=995%[joj"
Yrukhnch
Kharhh `f cjutb`n bn hxhrcbsh `f teh gukalhnts nhhkhk bn ljobna teh ljnjahlhnt hstbljths. Hxjlpdhs `f
hstbljths jrh7 Hstbljth `f ushfud dbfh `f jsshts t` cjdcudjth khprhcbjtb`n Yr`vbsb`n f`r k`umtfud d`ss %hxjlpdh7 ]hchbvjmdh ljy n`t mh c`ddhcthk"
Bnvhnt`ry jdd`wjnch `ms`dhschnch jdd`wjnch Khfhrrhk tjx Yr`vbsb`n f`r wjrrjnty cdjbl Jccruhk rhvhnuh Yr`vbsb`n f`r d`ss fr`l j djwsubt
Sumstjnch `vhr f`rl
Nhutrjdbty C`lpdhthnhss
=. @tehr blp`rtjnt c`nchpt jnk c`nvhntb`n
Musbnhss hntbty c`nchpt L`nhtjry unbt c`nchpt Ebst`rbcjd c`st c`nvhntb`n ]hjdbzjtb`n c`nchpt Kujdbty c`nchpt [blhdbnhss
=. @tehr blp`rtjnt c`nchpt jnk c`nvhntb`n
Jcc`untbna p`dbcbhs jrh prbncbpdhs$ mjshs$ c`nvhntb`n$ rudhs jnk prjctbchs jppdbhk my jn hntbty bn prhpjrbna jnk
prhshntbna fbnjncbjd stjthlhnts. F`dd`wbna jrh hxjlpdh `f jcc`untbna p`dbcbhs t` mh bnc`rp`rjthk my wjy `f n`ths t`teh fbnjncbjd stjthlhnts.
:. ]hp`rtbna hntbty
=. Mjsbs `f prhpjrjtb`n
=.: Stjthlhnt `f c`lpdbjnch
=.= Mjsbs `f lhjsurhlhnt
=.3 Functb`njd jnk prhshntjtb`njd currhncy
=.; Xsh `f hstbljths jnk gukalhnts
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ :6
=.8 A`bna c`nchrn
3. Sbanbfbcjnt jcc`untbna p`dbcbhs
3.: F`rhban hxcejnah
3.= Fbnjncbjd bnstrulhnts
3.3 Yr`phrty$ pdjnt jnk hqubplhnt jnk khprhcbjtb`nb. ]hc`anbtb`n jnk lhjsurhlhnt7
bb. Sumshquhnt c`sts7
bbb. Khprhcbjtb`n7
3.; Blpjbrlhnt7
]hc`anbtb`n
Cjdcudjtb`n `f rhc`vhrjmdh jl`unt
]hvhrsjd `f blpjbrlhnt
3.8 Dhjsh trjnsjctb`ns
3.6 M`rr`wbna c`sts
3.1 Bnvhnt`rbhs
3.1.: St`cos
3.1.= St`rhs
3.5 [rjkh jnk `tehr khmt`rs
3.2 Yr`vbsb`ns
3.:: ]hvhnuh rhc`anbtb`n
3.:= [jxjtb`n
3.:=.: Yr`vbsb`n f`r bnc`lh tjx
3.:=.= Khfhrrhk tjx3.:3 Hvhnts jfthr teh mjdjnch
sehht
JCC@XN[BNA F@] B]]HC@VH]JMDH KHM[ _MJK KHM[\
Crhjtb`n `f jdd`wjnch f`r mjk khmt Mjk khmt wrbtthn,`ff
Qrbtthn,`ff khmt rhchbvhk
Crhjtb`n `f jdd`wjnch f`r mjk khmt
Cbrculstjnchs 7 K`umt `n rhpjylhnt supp`rthk my prb`r hxphrbhnch.
Jcc`untbna hntry7 Mjk khmt hxphnsh Kr. Jdd`wjnch f`r rhchbvjmdh Cr.
Mjk khmt wrbtthn `ff
Cbrculstjnchs 7 wehn j mjk khmt bs n`t hxphcthk t` mh pjbk.
Jcc`untbna hntry7 Jdd`wjnch f`r rhchbvjmdh Kr. Jcc`unts rhchbvjmdh Cr.
Qrbtthn,`ff khmt rhchbvhk
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ :1
Cbrculstjnchs 7 khmt ljy mh rhchbvhk jfthr bt wjs wrbtthn,`ff fr`l teh jcc`unts
Jcc`untbna hntry7 Jdd`wjnch f`r rhchbvjmdh Kr. Jcc`unts rhchbvjmdh Cr.
Hxjl ]hqubrhlhnt7
E`w jdd`jnch bs crhjthk E`w jdd`wjnch bs rhtbrhk
Jcc`untbna hntry f`r wrbtthn `ff jnk wrbtthn,`ff khmt rhc`vhrhk Blpdbcjtb`n `f trhjtlhnt bn bnc`lh stjthlhnt jnk mjdjnch sehht Bkhntbfy hffhct `f brrhc`vhrjmdh khmt bn ar`ss pr`fbt jnk bn nht pr`fbt _jklbn hxp\ Ljtes `n cjdcudjtb`n `f mjk khmt jdd`wjnch
Yrjctbcjd pr`mdhl
Yr`vbsb`n `n mjk khmt khphnks `n jcc`untbna p`dbcy `f j C`lpjny Jcc`unts ]hchbvjmdh %Jcc`untbna p`dbcy"
Yr`vbsb`n f`r k`umtfud khmts bs ljkh mjshk `n teh f`dd`wbnas7 Jahk 6 l`ntes – : yhjr 7 8(
Jahk : yhjr – = yhjrs 7 =9(
Jahk = yhjrs – 8 yhjrs 7 89( Jahk `vhr 8 yhjrs 7 :99(
Mjk khmts jrh wrbtthn,`ff `n c`nsbkhrjtb`n `f teh stjtus `f bnkbvbkujd khmt`rs.
Jahbna `f Jcc`unts ]hchbvjmdh %jt 3: Khchlmhr =992"7
Sd. Sumsbkbjry dhkahr %Khtjbds `f rhchbvjmdhs" Jl`unt Jahbna
%yhjrs"
: Xnbdhvhr Mjnadjkhse Dtk. 899$999 :.8
= Wjljn [rjkhrs =99$999 9.8
3 S`cbjd Bsdjlbc Mjno Dtk. :99$999 6
; ]upjyjn Mubdkhrs Dtk. 699$999 3
8 Kejoj Cdum Dtk. ;99$999 =[`tjd :$599$999
Cjdcudjtb`n `f pr`vbsb`n f`r k`umtfud khmts %jt 3: Khchlmhr =992"7
Sd. Sumsbkbjry dhkahr %Khtjbds `f rhchbvjmdhs"
Jl`unt Jahbna %yhjrs"
]jth Yr`vbsb`n f`r mjk khmt
: Xnbdhvhr Mjnadjkhse Dtk. 899$999 :.8 =9( :99$999
= Wjljn [rjkhrs =99$999 9.8 9( ,
3 S`cbjd Bsdjlbc Mjno Dtk. :99$999 6 :99( :99$999
; ]upjyjn Mubdkhrs Dtk. 699$999 3 89( 399$999
8 Kejoj Cdum Dtk. ;99$999 = =9( 59$999
[`tjd :$599$999 859$999
Jt hjce phrb`k,hnk$ cjdcudjtb`n `f pr`vbsb`n f`r k`umtfud khmts sejdd mh rhvbshk.
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ :5
BNVHN[@]R _MJS,=\ Bnvhnt`ry C`unt
Bnvhnt`ry Vjdujtb`n
Bnvhnt`ry wrbth,`ff
Bnvhnt`ry ]hc`rkbna
J. BNVHN[@]R C@XN[ C@NSBKH]J[B@NS JNK Y]@CHKX]HS7
Bthl,wbsh dbst `f hjce bnvhnt`ry wbte qujntbty _fr`l st`rh dhkahr\
Bnvbth bnthrnjd jnk hxthrnjd jukbt`r f`r `mshrvjtb`n `f bnvhnt`ry c`unt
C`unt hjce jnk hvhry bthls jnk n`th f`r jny khfbcbhncy
Aht teh vhrbfbcjtb`n sehht sbanhk my teh bnthrnjd jukbt`r jnk bf p`ssbmdh my teh hxthrnjd
jukbt`r
Jcc`untbna hntry f`r khfbcbhncy _D`ss Kr.? Bnvhnt`ry Cr.\
M. BNVHN[@]R VJDXJ[B@N7
Vjdujtb`n Lhte`ks7
Mhnceljro %C`ll`ndy ushk jnk MJS supp`rthk" lhte`k7
D`whr `f C`st jnk N]V %Nht ]hjdbzjmdh Vjduh"
Jdd`whk jdthrnjtbvh %n`t MJS supp`rthk" lhte`k7
Ebst`rbcjd c`st
Hxphcthk shddbna prbch N]V
]hpdjchlhnt c`st
Lhjsurhlhnt Lhte`ks7
FBF@
DBF@ %Yr`ebmbthk my MJS"
Jvhrjah C`st
Stjnkjrk C`st
Vjdujtb`n [hcenbquh]jw ljthrbjd vjdujtb`n Q`ro,bn,pr`chss vjdujtb`n Fbnbsehk A``ks vjdujtb`n
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ :2
C`st7 Yurcejsh prbch [rjnsp`rt c`st
Ejnkdbna c`st
N`n,rhc`vhrjmdh tjxhs
N]V7Sjdhs prbch%," pr`fbt%," VJ[%," c`st bncurrhk t`
c`lpdhth js FA
C`st7 Yurcejsh prbch [rjnsp`rt c`st
Ejnkdbna c`st
N`n,rhc`vhrjmdh tjxhs C`nvhrsb`n c`st %Djm`r
jnk `vhrehjk"
N]V7Sjdhs prbch
%," VJ[%," c`st bncurrhk t` c`lpdhth
js FA%," shddbna c`st
C`st7 Yurcejsh prbch [rjnsp`rt c`st
Ejnkdbna c`st
N`n,rhc`vhrjmdh tjxhs C`nvhrsb`n c`st %Djm`r
jnk `vhrehjk"
N]V7Sjdhs prbch
%," VJ[%," shddbna c`st
Ljny C`lpjnbhs hstbljth 18( `f Sjdhs 29( `f sjdhs
Y]JC[BCJD Y]@MDHL
Yr`vbsb`n `n mjk khmt khphnks `n jcc`untbna p`dbcy `f j C`lpjnyBnvhnt`ry %Jcc`untbna p`dbcy"Bnvhnt`rbhs hxchpt bnvhnt`rbhs bn trjnsbt jrh lhjsurhk jt teh d`whr `f c`st jnk nht rhjdbzjmdh vjduh. [eh c`st `f bnvhnt`rbhs bs mjshk `n teh fbrst,bn fbrst,`ut prbncbpdh$ jnk bncdukhs hxphnkbturh bncurrhk bn jcqubrbna teh bnvhnt`rbhs$pr`kuctb`n `r c`nvhrsb`n c`sts jrh `tehr c`sts bncurrhk bn mrbnabna tehl t` tehbr hxbstbna d`cjtb`n jnk c`nkbtb`n.
Nht rhjdbzjmdh vjduh bs teh hstbljthk shddbna prbch bn teh `rkbnjry c`ursh `f musbnhss$ dhss teh hstbljthk c`sts `f c`lpdhtb`n jnk shddbna hxphnshs.
Fbnbsehk A``ks , c`stbna Ljthrbjd njlh Bnv`bch prbch [rjnsp`rt c`st Ejnkdbna c`st N`n,rhc`vhrjmdh tjx
[`tjd c`st
Fbdjlhnt :9 = : :.8 :;.8
Sehdd 6 9.8 9.8 : 5
C`phr ; 9.=8 9.8 9.18 8.8
[`tjd c`st `f mudm %=8 LQ" =5
Fbnbsehk A``ks , N]V
Ljthrbjd njlh Sjdhs prbch VJ[ @vhrehjk Shddbna c`st N]V
Mudm =8 LQ 89 1.8 8 :.8 36
Vjdujtb`n _D`whr `f C`st jnk N]V\7Ljthrbjd njlh C`st N]V Vjduh t` mh bncdukhk js
bnvhnt`ry
Mudm =8 LQ =5 36 =5
C. BNVHN[@]R Q]B[H,@FF
7/23/2019 Accounting@Shortnotes ( Printed) for ICAB
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ =9
Bnvhnt`ry ljy mh wrbtthn,`ff wehn mhc`lhs `ms`dhthkjljahk.
K. JCC@XN[BNA HN[]R F@] BNVHN[@]R BN HJCE S[JAH
Mhabnnbna bnvhnt`ry7C`st `f sjdhs Kr.
Bnvhnt`ry Cr.
Hnkbna bnvhnt`ry7Bnvhnt`ry Kr.C`st `f sjdhs Cr.
Bnvhnt`ry wrbth,`ff7Bnvhnt`ry wrbth,`ff %hxphnshs" Kr.Bnvhnt`ry Cr.
Bnvhnt`ry d`st jt teh tblh `f c`untbna
D`ss `f bnvhnt`ry `n c`untbna %hxphnshs"Kr.Bnvhnt`ry Cr.
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ =:
N@N,CX]]HN[ JSSH[S JNK KHY]HCBJ[B@N_YDJN[ Y]@YH][BHS & HZXBYLHN[$ MJS,:6\
]hc`anbtb`n Lhjsurhlhnt `f YYH Khprhcbjtb`n ]hvjdujtb`n
Kbsp`sjd Blpjbrlhnt _MJS,36\ Jssht ]habsthr Bntjnabmdh Jsshts _MJS,32\
]hc`anbtb`n
Bnbtbjd rhc`anbtb`n Sumshquhnt t` bnbtbjd rhc`anbtb`n
Jt c`st C`st l`khd7
C`st – Jcculudjthk khprhcbjtb`n – Jcculudjthk blpjbrlhnt d`ss
]hvjdujtb`n l`khd7 ]hvjduhk jl`unt , Jcculudjthk khprhcbjtb`n – Jcculudjthk blpjbrlhnt d`ss
Lhjsurhlhnt Jssht se`udk mh lhjsurhk bnbtbjddy jt c`st
Bnbtbjd hxphnkbturh
C`st `f sbth prhpjrjtb`n Bnbtbjd khdbvhry & ejnkdbna c`st Bnstjddjtb`n c`st Yr`fhssb`njd fhh? jrcebthcts jnk hnabnhhrs Kbsljntdbna c`st
Sumshquhnt hxphnkbturh
Bncrhjsh cjpjcbty Bncrhjsh ushfud dbfh Blpr`vhlhnt bn qujdbty
Khprhcbjtb`nC`ll`ndy ushk lhte`ks `f khprhcbjtb`n jrh7
Strjbaet dbnh lhte`k ]hkucbna mjdjnch lhte`k
Cjdcudjtb`n7
_C`st,]hsbkujd vjduh\Xshfud dbfh
Cjdcudjtb`n7
_Cjrrybna jl`unt %QKV"\'Khprhcbjtb`n rjth
St`p cejrabna `f khprhcbjtb`n7 J khprhcbjtb`n cejrah bs ljkh hvhn bf pr`kuctb`n st`pphk.
]hvjdujtb`n7
]hvjdujtb`n bs ljkh wehn jctujd dbfh `f jn jssht ejs bncrhjshk tejn tejt `f teh hstbljthk ushfud dbfh.
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ ==
@nch rhvjduhk$ bnthrvjd `f rhvjdujtb`n bs 3,8 yhjrs Yr`fhssb`njd vjduhr sejdd mh ushk bn rhvjdujtb`n
Khprhcbjtb`n jfthr rhvjdujtb`n7]jth `f khprhcbjtb`n sejdd mh cejnahk jfthr rh,vjdujtb`n jnk sejdd mjshk `n rhljbnbna ushfud dbfh `f teh jssht.
Jcc`untbna hntry7
Ydjnt pr`phrtbhs jnk hqubplhnt Kr.]hvjdujtb`n surpdus Cr.
Kbsp`sjd Jssht bs kbsp`shk `ff wehn dbfh `f teh jssht ejs hxejusthk `r n t̀ usjmdh.
Yr`chkurh `f Kbsp`sjd `f Fbxhk Jsshts %K@FJ"7, C`nchrnhk ljnjahlhnt tjohs khcbsb`n t` kbsp`sh `ff pjrtbcudjr jsshts., [eh khcbsb`n bs c`llunbcjthk t` teh rhsphctbvh jssht C`,`rkbnjt`r, ]jbsbna K@FJ
, A` f`r juctb`n, Yeysbcjddy rhl`vh teh jssht, ]hl`vh fr`l jssht rhabsthr
, ]hl`vh fr`l m``os
]jbsbna K@FJ7
Jssht n`. Khscrbptb`n Jssht cdjss D`cjtb`n C`st Jcc. Khp. QKV ]hjs`n
Kbsp`sjd `f jsshts cjrrbhk jt c`st7
Jcculudjthk Khprhcbjtb`n Kr.Cjse Kr.
YYH Cr.
Ajbn Cr.
Kbsp`sjd `f jsshts cjrrbhk jt rhvjduhk7@tehr tejn djnk7
Jcculudjthk khprhcbjtb`n Kr.YYH Cr.
Djnk7]hvjdujtb`n rhshrvh Kr.]htjbnhk hjrnbnas Cr.
Blpjbrlhnt _MJS\Blpjbrlhnt d`ss < Cjrrybna jl`unt > rhc`vhrjmdh jl`unt
Jssht rhabsthr
BK n`. khscrbptb`n D`cjtb`n khpjrtlhnt Yurcejshkjth
c`st Khprhcbjtb`nlhte`k
rhvjdujtb`n Cjrrybnajl`unt
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ =3
Bntjnabmdh jsshts7 A``kwbdd Yrhdblbnjry hxphnshs Khvhd`plhnt c`st _MJS,357 khsban$ c`nstructb`n jnk thstbna `f prh,pr`kuctb`n$ `phrjtb`n `f pbd`t pdjnt$
fhjsbmbdbty stuky$ bnbtbjth pr`chss systhls htc.\. Jppdbcjtb`n S`ftwjrh
Yurcejshk a``kwbdd7A``kwbdd Kr.CjseMjno Cr.
Bnthrnjddy ahnhrjthk a``kwbdd7
N` hntry
Jl`rtbzjtb`n `f bntjnabmdh jsshtsLjnjahlhnt‐s hstbljth `n ushfud dbfh
C@S[ @F SJDHS$ JCC]XJD JNK Y]HYJRLHN[S
Xns`dk a``ks jt teh hnk `f teh jcc`untbna phrb`k C`st `f sjdhs C`st `f cjrrbjah bnwjrk jnk `utwjrk Bnvhnt`ry wrbtthn,`ff `r k`wn Bnvhnt`ry khstr`yhk `r st`dhn jnk sumghct t` bnsurjnch cdjbl Jccrujd YrbncbpdhLjrcebna prbncbpdh
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ =;
C`st `f a``kss`dk
=992 =995
@phnbna st`co `f rjw ljthrbjds =1$8:8$382 =6$612$51:
Yurcejsh kurbna teh yhjr 3=:$38:$3=6 :23$895$1;;
Cd`sbna st`co `f rjw ljthrbjds %=2$138$13:" %=1$8:8$382"
Sjdh `f scrjp %:$=;2$;5:" %631$666"
]jw ljthrbjds c`nsulhk 3:1$55:$;13 :2=$938$829
Sjdjrbhs jnk wjahs 3;$;53$5;9 =;$296$==9
Arjtubty 3$;28$5=: =$==8$589
C`ntrbmutb`n t` pr`vbkhnt funk 513$85: 1==$212
Lhkbcjd hxphnshs :$981$62; 23;$956
Stjff whdfjrh hxphnshs 229$1:2 :$==9$6=5
Cjnthhn hxphnshs 6$899$12; 8$99:$199
Y`whr jnk fuhd :3$15:$698 ::$58=$895
Vhebcdh runnbna hxphnshs ;=$526 ;$989
]hpjbrs jnk ljbnthnjnch , Ahnhrjd :$835$8;5 :$362$652
]hpjbrs jnk ljbnthnjnch , Ljcebnhry =$:2=$8;5 :$856$399
St`rhs jnk spjrhs c`nsulhk 5$1=8$118 8$==6$225
]hnt$ rjths jnk tjxhs 6$913$899 6$913$899
Bnsurjnch 555$151 :$:52$92:
[hdhpe`nh jnk fjx ;;:$9:6 :1=$82;
]hpdjchlhnt c`st 5$;13$:69 ,
Khprhcbjtb`n %N`th ;.3" :1$259$89: :1$;55$9=5
;=8$;==$=85 =1=$992$5::
@phnbna w`ro,bn,pr`chss ;;3$855 13$125
Cd`sbna w`ro,bn,pr`chss %622$382" %;;3$855"
C`st `f pr`kuctb`n ;=8$:66$;51 =1:$6;9$9=:
@phnbna st`co `f fbnbsehk a``ks 5$993$5== 6$931$=95
Cd`sbna st`co `f fbnbsehk a``ks %N`th =3.3" %3$3;6$:95" %5$993$5=="
C@AS ;=2$5=;$=9: =62$613$;91
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ =8
BNS[B[X[H @F CEJ][H]HK JCC@XN[JN[S @F MJNADJKHSECDJSS [HS[, : _ON@QDHKAH DHVHD %JCC@XN[BNA"\
L@EJLLJK SEJEBKXD BSDJL JCJFXDD LJ]OS,:99$ [BLH JDD@QHK,29 LBN. _jdd quhstb`ns cjrry hqujd ljros\
:. Lhntb`n teh ushrs `f fbnjncbjd stjthlhnts sphcbfybna bnthrnjd jnk hxthrnjd ushrs.
=. Dbst teh fbnjncbjd rhp`rtbna frjlhw`ro `f Mjnadjkhse.
3. Lhntb`n ; qujdbtjtbvh cejrjcthrbstbcs `f jcc`untbna bnf`rljtb`n.
;. Qejt bnf`rljtb`n jrh rhqubrhk f`r bnf`rljtb`n mh rhdbjmdh0
8. E`w jccrujd mjsbs `f jcc`untbna bs rhdjthk t` ljtcebna c`nchpt0
6. Bkhntbfy ohy p`bnts t` kbstbnaubse „CJYHU‐ jnk „]HVHU‐
1. Mrbhfdy khscrbmh teh rhsp`nsbmbdbty `f kbrhct`rs f`r prhpjrjtb`n `f fbnjncbjd stjthlhnts.
5. Qejt stjthlhnts c`lprbsh j c`lpdhth sht `f fbnjncbjd stjthlhnts0
2. Khscrbmh$ bn mrbhf$ teh rhc`anbtb`n crbthrbj `f jn jssht.
:9. Lhntb`n MJS thrl `f fbxhk jsshts$ st`co$ khmt`rs$ crhkbt`rs jnk pr`fbt jnk d`ss jcc`unt.
::. Khscrbmh$ bn mrbhf$ teh jcc`untbna c`nshquhnchs$ bf „musbnhss hntbty c`n chpt‐ f`dd`whk jnk bf n`t.
:=. Lhntb`n teh njlh `f lhjsurhlhnt thcenbquhs ushk bn jcc`untbna. Hxpdjbn „Mrhjo ,up vjduh‐ `f lhjsurhlhnt
thcenbquh.
:3. E`w k` y`u bkhntbfy „n`n,currhnt jnk currhnt jsshts jnk dbjmbdbtbhs0
:;. Lhntb`n teh f`rludj f`r „Ar`ss pr`fbt‐$ ‐Nht pr`fbt‐$ jnk jklbn c`st t` sjdhs.
:8. Lhntb`n fhw hxjlpdhs `f kbstrbmutb`n hxphnshs.
:6. Qejt jrh teh hdhlhnts `f fbnjncbjd stjthlhnts0
:1. E`w k` y`u kbstbnaubse „phtty cjse m``o bn trjkbtb`njd systhl‐ jnk „phtty cjse m``o bn blprhst systhl‐.
:5. Qejt k`culhnts jrh cjddhk s`urch k`culhnt0 Qey0
:2. Qejt bnf`rljtb`n jrh ahnhrjddy bncdukhk bn teh A]N0
=9. Qejt jrh m``os `f `rbabnjd hntry ushk f`r0 Qey0
=:. Khscrbmh$ bn mrbhf$ jdd typhs `f kbsc`unt.
==. Qey pjyr`dd c`sts se`wn bn teh pr`fbt jnk d`ss jcc`unt bs ebaehr tejn teh ar`ss pjyr`dd c`st `f hlpd`yhhs.
=3. Kbstbnaubse n`lbnjd dhkahr jnk sumsbkbjry dhkahr. Qey sumsbkbjry dhkahr bs ljbntjbnhk0
=;. Khfbnh kujdbty c`nchpt bn k`umdh hntry m``o ohhpbna systhl.
=8. Y`bnt `ut teh mjsbc rudhs f`r k`umdh hntry m``o ohhpbna.=6. Qejt bs teh blpdbcjtb`n `f VJ[ `n rhabsthrhk jnk n`n,rhabsthrhk phrs`n0
=1. Kbstbnaubse mhtwhhn hrr`rs tejt cjush trbjd mjdjnch blmjdjnch jnk te`sh tejt k` n`t.
=5. Qejt bs jkgusthk cjse m``o0 Qey c`lputjtb`n `f jkgusthk cjse m``o bs nhchssjry f`r jn jcc`untjnt0
=2. Lhntb`n teh typhs `f hrr`rs bn jcc`untbna.
39. Khscrbmh teh ush `f susphnsh jcc`unt bn rhctbfybna hrr`rs.
3:. Hxpdjbn teh thrls „Fjbr prhshntjtb`n‐$ „sumstjnch `vhr f`rl‐ jnk „Yrukhnch‐.
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ =6
3=. Khscrbmh teh hffhct bn jcc`untbna bf „a`bna c`nchrn jssulptb`n‐ f`dd`whk jnk bf n`t f`dd`whk.
33. Lhntb`n teh cjshs wehrh `ffshttbna bs phrlbtthk my jcc`untbna stjnkjrks0
CDJSS [HS[,=ON@QDHKAH DHVHD,JCC@XN[BNA$ SHC[B@N,:
C`ursh [hjcehr7 L`ejlljk Sejebkud Bsdjl JCJ_Jdd quhstb`ns cjrry hqujd ljros\
CEJY[H],:7 BN[]@KXC[B@N [@ JCC@XN[BNA:. Qejt bs teh `mghctbvh `f fbnjncbjd stjthlhnts0=. Lhntb`n teh ushrs `f fbnjncbjd stjthlhnts.
3. Qey bt bs hjsbhr t` aht fbnjncbjd bnf`rljtb`n f`r bnthrnjd ushr jnk ejrkhr f`r hxthrnjd ushr0;. Y`bnt `ut teh bnf`rljtb`n nhhks `f f`dd`wbna ushrs0
j" Sthwjrksebp functb`nbnam" Ljnjahlhnt phrf`rljnch jnjdysbsc" Jmbdbty t` pjy khmt
k" Jsshssbna tjx dbjmbdbty jnk khthrlbnh tjx p`dbcy
h" Hffbcbhnt jdd`cjtb`n `f rhs`urchsf" C`ntrbmutb`n t` d`cjd hc`n`ly$ usbna d`cjd suppdbhr$ hnvbr`nlhntjd hffhct
8. Lhntb`n fbnjncbjd rhp`rtbna frjlhw`ro bn Mjnadjkhse.6. Qejt qujdbtjtbvh cejrjcthrbstbc jrh jppr`prbjth f`r hjce `f teh mhd`w cjshs0
j" unkuh khdjy bn fbnjncbjd rhp`rtbnam" bnc`lpdhth bnf`rljtb`n `r rhkunkjnt bnf`rljtb`n bn teh fbnjncbjd stjthlhntc" hrr`r frhh$ nhutrjd bnf`rljtb`n prhshnthk bn teh fbnjncbjd stjthlhnt $ prukhnch jnk hc`n`lbc sumstjnch
ushkk" bnf`rljtb`n pr`vbkhk bn teh fbnjncbjd stjthlhnts `n j c`nsbsthnch mjsbs
1. Abvh 89 hxjlpdhs `f CJYHU jnk =9 f`r ]HVHU0
5. Bkhntbfybna CJYHU jnk ]HVHUj" purcejsh `f jn jppdbcjtb`n s`ftwjrh f`r teh c`lpjnym" purcejsh j shc`nk ejnk ljcebnh wbte rhkuchk prbchc" wjahs f`r `phrjtbna teh nhwdy purcejshk ljcebnhk" jkvhrtbshlhnt mbdd abvhn f`r 8 yhjrs jt tblh
h" ajbn `n sjdh `f fbxhk jsshts2. Lhntb`n rhsp`nsbmbdbty `f kbrhct`rsljnjahlhnt bn prhpjrbna fs:9. Khfbnh fjbtefud rhprhshntjtb`n
CEJY[H],=7 [EH JCC@XN[BNA HZXJ[B@N
::. wejt jrh MJS thrl `f f`dd`wbna jcc`unt ehjks7j" Fbxhk jsshtsm" St`co
c" Khmt`rk" Crhkbt`r
h" Yr`fbt & d`ss jcc`unt:=. Supp`sh$ dbst prbch bn jn bnv`bch `f sjdhs wjs to. 899 %VJ[ bncdusbvh$ jt stjnkjrk rjth"$ trjkh kbsc`unt
I:9($ cjse kbsc`unt I 8( %=:9$ n39"$ cust`lhr pjbk teh jl`unt `n =:st kjy. Khthrlbnh teh bnv`bch
vjduh. Khthrlbnh AY rjtb` NY rjtb` jnk Jklbnbstrjtbvh c`st t` sjdh bf C@AS wjs to. 399 jnk Jklbn c`st wjsto. 59.
CEJY[H],37 ]HC@]KBNA FBNJNCBJD []JNSJ[B@NS:3. Lhntb`n teh njlh `f jdd s`urch k`culhnts.:;. Qejt jrh teh ljbn m``os `f `rbabnjd hntrbhs:8. Stjth systhl n`th f`r crhkbt sjdhs pr`chss bnkbcjtbna mjsbc k`culhnts rhqubrhk bn hjce stjah:6. Stjth systhl n`th f`r crhkbt purcejsh pr`chss bnkbcjtbna mjsbc k`culhnts rhqubrhk bn hjce stjah
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ =1
:1. Stjth systhl n`th f`r purcejsh `f fbxhk jsshts bn crhkbt bnkbcjtbna mjsbc k`culhnts rhqubrhk bn hjce stjah
:5. Qejt jrh mjsbs bncdusb`n `f A``ks ]hchbvhk N`ths %A]N":2. Qejt bnf`rljtb`n jrh nhhkhk t` krjft bnv`bch$ crhkbt n`ths$ khdbvhry cejddjn jnk A]N=9. Lhntb`n teh njlhs `f 6 ljbn m``os `f `rbabnjd hntrbhs=:. Krjft j sjdhs kjy m``o$ purcejsh kjy m``o$ cjse m``o$ phtty cjse m``o$ pjyr`dd m``o %jssbanlhnt"==. Lhntb`n teh njlh `f 1 s`urch k`culhnts
=3. [erhh k`culhnts b.h. purcejsh `rkhr$ bnv`bch jnk A]N bs nhchssjry f`r 3 wjy cehcobna“ hxpdjbn
=;. Krjft j bnv`bch lhntb`nbna teh jl`unt `f VJ[=8. fbdd bn teh mdjnos7
S`urch k`culhnt M``os ̀ f `rbabnjd hntry
Sjdhs bnv`bnch 0
Yurcejsh bnv`bch 0
Khmbt n`th 0
Crhkbt n`th 0
Cehquh rhlbttjnch jkvbch 0
Yjysdbp 0
Yhtty cjse v`ucehr 0
=6. Yrhpjrbna cjse m``o7 Js `n : Gjnujry =9:9$ JMC C`lpjny ejk [o. 299 bn teh mjno js `vhrkrjft. Kurbna teh yhjr =9:9 tehc`lpjny ejk f`dd`wbna rhchbpts jnk pjylhnts. Yrhpjrh jn jnjdyzhk cjse m``o fr`l teh jm`vh
trjnsjctb`ns.[rjnsjctb`ns kurbna =9:97
j. Cjse sjdh7 rhchbpt `f [o. 2; %bncdukbna VJ[ I :8("?m. Yjylhnt fr`l crhkbt cust`lhr URW [o. 359?c. Cehquh rhchbvhk fr`l js j se`rt thrl d`jn fr`l YZ] [o. :599?
k. Cjse sjdh7 rhchbpt `f [o :;: %bncdukbna VJ[ I :8("?h. Cjse rhchbvhk f`r kjdh `f ljcebnh [o :=99 %n` VJ["?f. Yjylhnt t` suppdbhr [o :=9?
a. Yjylhnt `f thdhpe`nh mbdd [o. 316 %bncdukbna VJ[ [o. 16"?e. [o. :99 wbtekrjwn fr`l mjno f`r phtty cjse?
b. Yjylhnt `f [o. :$899 t` @t`mb f`r nhw furnbturh %n` VJ["?=1. Stjth fhw hxjlpdh f`r webce phtty cjse m``o bs ushk=5. Kbffhrhnch mhtwhhn blprhst systhl `f phtty cjse m``o jnk n`rljd phtty cjse m``o
=2. Krjft j typbcjd phtty cjse m``o bn blprhst systhl39. Stjth webce m``os `f `rbabnjd hntry teh f`dd`wbna trjnsjctb`ns w`udk mh hnthrhk bnt`7
j. Yjylhnt t` j suppdbhr j cehquh f`r [o. ;89m. Shnk jnk bnv`bch t` cust`lhr f`r [o. 689c. Muy hnvhd`ps f`r [o. :=
k. ]hchbvh jn bnv`bch fr`l j suppdbhr f`r [o. 399h. Yjy [o 899 t` cust`lhr ter`uae `ndbnh trjnsfhrf. Cust`lhr rhturns a``ks f`r to. =89a. ]hturn a``ks t` suppdbhr f`r to. 89;e. Cust`lhr pjys y`u j cehquh f`r to. 899
3:. Krjft j kully pjyr`dd sehhtm``o `f y`ur c`lpjny3=. JMC Dtk. Ejs :9 hlpd`yhhs we` ejk ar`ss pjy `f to. :;9$999 phr jnnul jl`na tehl bn =992. Bn tejt
yhjr teh c`lpjny ljkh nht pjy pjylhnts t` hlpd`yhhs `f to. :=2$=99 jnk pjbk to. =9$299 t` hTtehphnsb`n trusthhs. Bts t`tjd pjyr`dd c`st wjs to. :19$;99. e`w luce kbk teh c`lpjny pjy t` A`vhrnlhnttrhjsury bn rhsphct `f wbtee`dkbna tjx0
33. Qejt trjnsjctb`ns jrh rhc`rkhk vbj g`urnjd js j m``o `f `rbabnjd hntry03;. Ar`ss pjyr`dd c`st bs l`rh tejn hlpd`yhhs‐ ar`ss pjy sbnch‐ hxpdjbn wey038. Supp`sh tejt JMC Dtk. Yjy to. 359 bn fudd shttdhlhnt `f jn bnv`bch tejt ejk mhhn rhc`rkhk jt to. 358 bn t`tjd
bn teh sjdhs kjy m``o. E`w cjse m``o w`udk mh wrbtthn up0
CEJY[H],;7 DHKAH] JCC@XN[BNA & K@XMDH HN[]R
36. Kbstbnaubse n`lbnjd dhkahr jnk sumsbkbjry dhkahr31. Khfbnh kujdbty c`nchpt wbte hxjlpdh
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ =5
35. Stjth teh ahnhrjd rudh `f k`umdh hntry m``oohhpbna.
32. Bkhntbfy teh khmbt jnk crhkbt hntrbhs bn teh f`dd`wbna trjnsjctb`ns %ban`rh VJ["j" m`uaet j ljcebnh `n crhkbt fr`l J$ c`st to. 5$999m" m`uaet a``ks `n crhkbt fr`l M$ c`st to. 899c" sjdh a``ks `n crhkbt t` C$ vjdu to. :$=99k" pjbk K %j crhkbt suppdbhr" to. 399
h" c`ddhcthk to. :59 fr`l H$ j crhkbt cust`lhr
f"
pjbk nht pjy to. ;$999a" rhchbvhk rhnt mbdd `f to. 199 fr`l djnkd`rk Ae" pjbk rhnt bnsurjnch prhlbul to. 29
;9. Sullbt Y`whr `phrjths jn blprhst phtty cjse systhl. [eh blprhst jl`unt bs [o. 8999. jt teh hnk `f teh
phrb`k teh t`tjds `f teh f`ur jnjdysbs c`dulns bn teh phtty cjse m``o whrh js f`dd`ws7C`duln ,: to. =3.:=C`duln ,= to. 6.1;C`duln ,3 to. :=.29C`duln ,; to. =5.89
E`w luce cjse bs rhqubrhk t` rhst`rh teh blprhst jl`unt0;:. Abvh tw` hxjlpdh `f sumsbkbjry dhkahr.;=. S`ft Suppdbhs C`. rhchntdy purcejsh fr`l Ejrk Blp`rts C`. :9 prbnthrs `rbabnjddy prbchk jt to. =99 hjce. J
:9( trjkh kbsc`unt wjs nha`tbjthk t`ahtehr wbte j 8( cjse kbsc`unt bf pjylhnt wjs ljkh wbtebn :;kjys. Cjdcudjth teh f`dd`wbna.
j" [eh t`tjd `f teh trjkh kbsc`untm" [eh t`tjd `f teh cjse kbsc`unt
;3. Khfbnh trjkh kbsc`unt jnk cjse kbsc`unt wbte tw` hxjlpdhs
;;. Khfbnh teh thrl =:9$ n39;8. Yrhpjrh jn bnc`lh stjthlhnt fr`l teh f`dd`wbna bthls7
[jojj" purcejsh jt ar`ss c`st :=9$999m" trjkh kbsc`unt jdd`whk ;$999
c" cjse kbsc`unt rhchbvhk :$899k" cjse sjdhs 3;$999h" crhkbt sjdh jt bnv`bch prbch :89$999
f" cjse kbsc`unt jdd`whk 5$999a" kbstrbmutjrbhs c`st 3=$999e" jklbnbstrjtbvh c`st ;9$999b" krjwbnas my pr`prbht`r ==$999
;6. Hxpdjbn wey VJ[ bs cjddhk hxphnkbturh tjx0;1. Hxpdjbn e`w VJ[ bs c`ddhcthk0;5. Hxpdjbn blpdbcjtb`n `f VJ[ f`r rhabsthrhk jnk n`n,rhabsthrhk phrs`ns;2. J ljnufjcturbna c`lpjny purcejsh rjw ljthrbjds jt j c`st `f to. :$999 pdus VJ[ jt stjnkjrk rjth `f :8(.
Fr`l teh rjw ljthrbjds teh c`lpjny ljohs fbnbsehk pr`kucts webce bt sjdhs t` j rhtjbd `utdht$ M dtk. F`r to.:$699 pdus VJ[ jTI :8(. M Dtk. Sjdhs teh pr`kucts t` cust`lhrs jt j t`tjd prbch `f to. =$999 pdus VJ[I:8(. E`w luce VJ[ bs pjbk jt hjce stjah bn teh cejbn0
89. Khfbnh teh thrl —brrhc`vhrjmdh VJ[“ wbte tw` hxjlpdhs
8:. JMC C`lpjny usujddy shdd a``ks jt to. :39 hjce$ bt abvhs URW [rjkh kbsc`unt `f to. :9 s` eh shdds a``ks t`URW f`r to. :=9. JMC bs rhabsthrhk f`r V J[. E`w luce `utput VJ[ se`udk JMC c`lpjny bncdukh `n URW‐sbnv`bch0
8=. Bf y`u jrh t`dk tejt jn jl`unt bncdukhs VJ[ I :8( %ar`ss jl`unt"$ cjdcudjth teh VJ[ jl`unt0
83. JMC bs prhpjrbna fbnjncbjd stjthlhnts f`r teh yhjr hnkhk 3: Khchlmhr =992. Bncdukhk bn bts mjdjnch sehhtjs jt 3: Khchlmhr =995 wjs j mjdjnch f`r VJ[ kuh fr`l a`vhrnlhnt `f to. :8$999. JMC‐s sulljry
bnc`lh stjthlhnt f`r teh yhjr 3: Khchlmhr =992 wjs js f`dd`ws7[joj
]hvhnuh %nht" %jdd stjnkjrk rjthk" 899$999
Yurcejsh %nht" %jdd stjnkjrk rjthk" %:=9$999"Ar`ss pr`fbt 359$999
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ =2
Hxphnshs7
Qjahs & sjdjrbhs %VJ[ hxhlpthk" %:63$999"Hnthrtjbnlhnt %[o. ;9 pdus brrhc`vhrjmdh VJ[ [o. 6" %;6$999"@tehr %nht$ jdd stjnkjrk rjthk" %1:$999"
Nht pr`fbt :99$999
Yjylhnts `f to. 8$999$ :8$999 jnk =9$999 ejvh mhhn ljkh bn teh yhjr t` a`vhrnlhnt jnk j rhpjylhnt `f
to. :=$999 wjs rhchbvhk.
j" Qejt bs teh mjdjnch f`r VJ[ bn teh mjdjnch sehht js jt 3: Khchlmhr =992 %jssulh VJ[ I :8("
8;. Qehn j crhkbt cust`lhr pjys jn bnv`bch f`r to. ::8 bncdukbna VJ[ I :8(. Qejt wbdd teh crhkbt hntry bn teh
VJ[ dhkahr jcc`unt088. Khfbnh bnput VJ[ jnk `utput VJ[ wbte hxjlpdh.
CEJY[H] 87 Y]HYJ]BNA MJSBC FBNJNCBJD S[J[HLHN[S86. Qejt jrh teh c`lp`nhnts `f j c`lpdhth sht `f fbnjncbjd stjthlhnts
81. Qejt jrh teh mjsbs hdhlhnts `f j fbnjncbjd stjthlhnts85. Qejt jrh teh hrr`rs k` n`t ljoh j trbjd mjdjnch blmjdjnch082. Kbstbnaubse mhtwhhn hrr`rs tejt cjush trbjd mjdjnch blmjdjnch jnk te`sh tejt k` n`t.
CEJY[H] 67 C@N[]@D JCC@XN[$ H]]@]S JNK @LBSSB@N
69. [eh t`tjd `f teh mjdjnch bn j c`lpjny‐s rhchbvjmdhs dhkahr bs to. 599 l`rh tejn teh khmbt mjdjnch `n btsrhchbvjmdhs c`ntr`d jcc`unt. Qebce `nh `f teh f`dd`wbna hrr`rs c`udk my btshdf jcc`unt f`r teh kbscrhpjncy0
j" [eh sjdhs kjy m``o t`tjd c`duln ejs mhhn unkhr cjst my to.599
m" Cjse kbsc`unts t`tjdddbna to. 599 ejvh mhhn `lbtthk f`rl teh n`lbnjd dhkahrc" @nh rhchbvjmdhs dhkahr jcc`unt wbte j crhkbt mjdjnch `f to. 599 ejs mhhn trhjthk js j khmbt
mjdjnch bn teh dbst `f mjdjnchsk" [eh cjse rhchbpts m``o ejs mhhn unkhr cjst my to. 599
6:. F`r Hxp`rt C`. `n : @ct`mhr =995 teh rhchbvjmdhs dhkahr mjdjnch whrh to. 5$9=; khmbt jnk to. 81 crhkbt$
jnk teh pjyjmdhs dhkahr mjdjnch `n teh sjlh kjth whrh to. 6.:38 crhkbt jnk to. :98 khmbt. [ehrh mjdjnchejvh mhhn cehcohk jnk jrh c`rrhct.F`r teh yhjr hnkhk 39 Shpthlmhr =992 teh f`dd`wbna pjrtbcudjrs jrh jvjbdjmdh %bn tjoj"7
Sjdhs 6=.8:;Yurcejsh 32$;32Cjse fr`l crhkbt cust`lhrs 88$=:=Cjse t` crhkbt suppdbhrs 31$391Kbsc`unt rhchbvhk :$;18Kbsc`unt jdd`whk =$3=5Brrhc`vhrjmdh khmts wrbtthn `ff 3=6]hfunk fr`l suppdbhrs :98
Jl`unt kuh fr`l cust`lhrs js se`wn my rhchbvjmdhs dhkahr$ `ffsht jajbnst jl`unt kuh t` teh sjlh fbrljs se`wn my pjyjmdh dhkahr %shttdhlhnt my c`ntrj". ;3;Qejt jrh teh mjdjnchs js jt 39 Shpthlmhr =992 `n7
j" rhchbvjmdhs c`ntr`d jcc`unt
m"
pjyjmdh c`ntr`d jcc`unt6=. —Mjno stjthlhnt bs teh lbrr`r bljah `f teh cjse m``o“ ,hxpdjbn63. Lhntb`n teh 8 c`ll`n hxpdjnjtb`ns f`r kbffhrhnchs mhtwhhn cjse m``o jnk mjno stjthlhnt6;. Hxpdjbn$ bn mrbhf$ teh jkgusthk cjse m``o
68. JMC‐s mjno stjthlhnt se`ws to. 1:8 kbrhct khmbts jnk to. 383 bnvhstlhnt bnc`lh n`t rhc`rkhk bn teh cjsem``o. [eh mjno stjthlhnt k`hs n`t se`w j cust`lhr‐s cehquh f`r to. 518 hnthrhk bn teh cjse m``o `n teh
djst kjy `f teh jcc`untbna phrb`k. [eh cjse m``o ejs j crhkbt mjdjnch `f to. 6:9. Qejt mjdjnch jpphjr bnteh mjno stjthlhnt0
66. Qejt jrh teh 8 mr`jk typhs `f hrr`r bn jcc`untbna
61. Bkhntbty typhs `f hrr`r fr`l f`dd`wbna trjnsjctb`ns
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Yrhpjrhk my7
L`ejlljk Sejebkud Bsdjl LMJ$ JCJ 39
Hrr`r [yph
J crhkbt sjdhs `f to. 6$5;3 ejs mhhn bnc`rrhctdy khmbthk bn teh rhchbvjmdh dhkahr js to. 6$;53
J musbnhss rhchbvhs jn bnv`bch fr`l j suppdbhr f`r to. =89 jnk teh trjnsjctb̀ n bs lbsshk fr`l tehm``os
Jn hrr`r bs t` trhjt rhvhnuh hxphnkbturh bnc`rrhctdy js cjpbtjd hxphnkbturh
Yuttbna j khmbt hntry `r j crhkbt hntry bn teh wr`na jcc`unt
Cjstbna hrr`r
Jklbn hxphnshs `f to. =$5== jrh hnthrhk js to. =$=5= bn teh jklbnbstrjtbvh hxphnshs dhkahrjcc`unt. Jt teh sjlh tblh$ bnc`lh `f to. 5$23: bs se`wn bn th sjdhs jcc`unt js to. 5$32:.
65. J mjno stjthlhnt se`ws j mjdjnch `f to$ :$=99 bn crhkbt. Jn hxjlbnjtb`n `f teh stjthlhnt se`ws j to. 899cehquhs pjbk bn phr teh cjse m``o mut n`t yht `n teh mjno stjthlhnt jnk j to. :$=89 cehquh pjbk `utnuTTmut n`t yht `n teh stjthlhnt. Bn jkkbtb`n teh cjse m``o se`ws teh pr`prbht`rs c`rrhct cjdcudjtb`n `f
sjvbnas bnthrhst `f to. 89 webce se`udk ejvh mhhn rhchbvhk$ mut webce bs n`t `n teh stjthlhnt. Qejt bs tehmjdjnch phr teh cjse m``o0
62. JMC C`lpjny ejk j kbffhrhnch `n bts trbjd mjdjnch. Jfthr bnvhstbajtb`n teh f`dd`wbna hrr`rs whrh kbsc`vhrhk.
j" J sjdhs bnv`bch f`r to. 899 wjs lbs,rhjk my teh cdhro js to. 699 jkTnk hnthrhk js suce bnt` tehdhkahr jcc`unts
m" Mjno cejrah `f to. :;8 ejk mhhn khmbthk t` teh cjse jt mjno jcc`unt to. :8;E`w luce wjs teh `rbabnjd kbffhrhnch `n teh trbjd mjdjnch0
19. Abvh 3 hxjlpdhs f`r webce j susphnsh jcc`unt bs rhqubrhk f`r c`rrhctb`n `f jn hrr`r.1:. Mjno stjthlhnt `f j c`lpjny se`whk jn `vhrkrjwn mjdjnch `f to. 8$=89 `n 3: Khchlmhr =992. wehn tebs
wjs rhc`ncbdhk t` teh cjse m``o$ teh f`dd`wbna kbffhrhnch whrh n`thk7` Xn,prhshnthk cehquhs` Xn,crhkbthk d`kalhnt` Stjnkbna `rkhr f`r bnsurjnch prhlbul pjyjmdh n`t hnthrhk bn cjse m``o ` @vhrkrjft bnthrhst n`t rhc`rkhk bn teh cjse m``o ` Crhkbthk bn hrr`r t` c`lpjny‐s jcc`unt my mjno
Qejt bs teh `rbabnjd mjdjnch `n c`lpjny‐s cjse m``o js `n 3: Khchlmhr =9920 1=. —Cd`sbna bnvhnt`ry mjdjnch bs n`t bncdukhk bn teh bnbtbjd trbjd mjdjnch rjtehr bncdukhk bn teh hxthnkhk trbjd
mjdjnch“ hxpdjbn 13. Js jt 3: Khchlmhr =992 j c`lpjny‐s mjno stjthlhnt se`ws jn `vhrkrjft ̀ f to. :$899. [eh stjthlhnt
bncdukhs mjno cejrahs `f to. 39 webce ejvh n`t yht mhhn rhc`rkhk bn teh c`lpjny‐s cjse m``o. @n =2Khchlmhr =992 teh c`lpjny ejk pjbk j cehquh `f to. 899 t` j suppdbhr jnk mjnohk to. =99 rhchbvhk fr`lj trjkh rhchbvjmdh? nhbtehr `f tehsh thrls jpphjrs bn teh mjno stjthlhnt. Qejt w`udk mh teh `vhrkrjft `f teh c`lpjny‐s mjdjnch sehht jt 3: Khchlmhr =9920
1;. [eh cjse m``o se`ws j mjno mjdjnch `f to. 8$618 `vhrkrjwn jt 3: Khchlmhr =992. bt bs sumshquhntdykbsc`vhrhk tejt j stjnkbna `rkhr pjylhnt f`r to. :=8 ejs mhhn hnthrhk twbch$ jnk tejt j kbse`n`rhkcehquh f`r to. ;89 ejs mhhn khmbthk bn teh cjse m``o bnsthjk `f crhkbthk. Qejt se`udk mh c`rrhct mjno
mjdjnch018. Abvh :9 hxjlpdhs f`r webce jlhnklhnts `f cjse m``o bs rhqubrhk. %Jssbanlhnt"16. Abvh 8 hxjlpdh f`r webce jlhnklhnts `f mjnos stjthlhnt bs rhqubrhk %jssbanlhnt"
CEJY[H] 17 JCC@XN[BNA C@NCHY[ JNK C@NVHN[B@NS7
11. bkhntbfybna c`nchpts jnk c`nvhntb`ns7Schnjrb` C`nchpt jnk
c`nvhntb`n
@wnhr `f teh musbnhss tjohs a``ks fr`l bnvhnt`rbhs f`r ebs `wn phrs`njd ush
Jppdbcjtb`n `f kharhh `f cjutb`n bn hxhrcbsbna gukalhnt unkhr c`nkbtb`ns `f unchrtjbnty
[eh kbrhct`rs k` n`t bnthnk t` dbqubkjth teh hntbty `r t` chjsh trjkbna bn tehf`rhshhjmdh futurh
[eh hntbty‐s fbnjncbjd p`sbtb`n fbnjncbjd phrf r̀ljnch jnk cjse fd`w jrh prhshnthk fjbrdy
Qehn c`lputbna pr`fbt$ bnc`lh hjrnhk lust mh ljtcehk jajbnst teh hxphnkbturhbncurrhk bn hjrnbna bt
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[eh prhshntjtb`n jnk cdjssbfbcjtb`n `f bthls bn teh fbnjncbjd stjthlhnts se`udk stjy tehsjlh fr`l `nh phrb`k t` teh nhxt
Fbnjncbjd stjthlhnts jrh pr`kuchk wbtebn j tblh bnthrvjd tejt hnjmdhs ushrs t` ljohrhdhvjnt hc`n`lbc khcbsb`n.
15. Stjth fhw bthls f`r webce sht,`ff `f bs jdd`whk012. Qehn mrhjo,up vjduh `f jcc`untbna bs jttrjcthk059. J rhtjbdhr c`llhnchs musbnhss `n : Gjnujry =992 jnk muys =9 wjsebna ljcebnhs$ hjce c`stbna to. :99.
Kurbna teh yhjr eh shdds :1 ljcebnhs jt to. :89 hjce. E`w se`udk teh rhljbnbna ljcebnhs mh vjduhk jt 3:Khchlmhr bn teh f`dd`wbna cbrculstjnchs0j" Eh f`rchk t` cd`sh k`wn ebs musbnhss jt teh hnk `f teh yhjr jnk teh rhljbnbna ljcebnhs wbdd rhjdbzh
`ndy to. 69 hjce bn j f`rchk sjdh.m" Eh bnthnks t` c`ntbnuh ebs musbnhss bnt` teh nhxt yhjr.