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A5:@5B0@L, $80;:>20 .., ;5A=52 ..  >B45; A1KB0 (<5=5465@) OE>2A:89 ..  ?@>872>4AB25==K9 >B45; (8=65=5@) >=><0@520 ., - C1>@I8F0. 01>B=8:8 >@30=870F88 8<5NB 45B59: :C;>2 ./ - >4=>3> @515=:0; .;C520 .. - 42>8E 45B59; !>;40B:8= .. - >4=>3> @515=:0; C7=5F>2 .. - >4=>3> @515=:0. !>3;0A=> >;>65=8O > ?@5<8@>20=88  >AB>:, 565<5AOG=0O ?@5<8O @01>B=8:0< ?@>872>4AB25==>3> CG0AB:0 >@30=870F88 2 A;CG05 ?5@52K?>;=5=8O ?;0=0 ?> ?@>872>4AB2C 3>B>2>9 ?@>4C:F88 A>AB02;O5B 30 % >B 70@01>B=>9 ?;0BK; 565<5AOG=0O ?@5<8O C?@02;5=G5A:>3> ?5@A>=0;0  >AB>: A>AB02;O5B 40 % >B 70@01>B=>9 ?;0BK. 0;>3 =0 4>E>4K D878G5A:8E ;8F @0AAG8BK205BAO A;54CNI8< >1@07><: # A>B@C4=8:>2, 8<5NI8E 45B59 2KG5BK A>AB02;ONB 300 @C1;59 =0 :064>3> @515=:0, 8 400 @C1;59  AB0=40@B=K9 =0;>3>2K9 2KG5B # A>B@C4=8:>2, =5 8<5NI8E 45B59, 2KG5B A>AB02;O5B 400 @C1;59. 400 @C1;59  AB0=40@B=K9 =0;>3>2K9 2KG5B (4> ?@52KH5=8O A>2>:C?=>3> 4>E>40 20000 @C1;59) 300 @C1;59  2KG5B =0 @515=:0 (4> ?@52KH5=8O A>2>:C?=>3> 4>E>40 20000 @C1;59) 0G8A;5=85 ?> A45;L=K< @0AF5=:0< 70 :>=:@5B=> 2K?>;=5==K9 >1J5< @01>B 2K?>;=O5BAO 2 =0@O45. 0@O4K >1KG=> 2K?8AK20NBAO 4> =0G0;0 @01>BK 8 A;C60B 7040=85< A C:070=85< >4=>3> 8;8 =5A:>;L:8E 8A?>;=8B5;59. !45;L=K9 70@01>B>: B>:0@=>3> F5E0 70 O=20@L A>AB028; 14 924 @C1. ">:0@L :C;>2 ./. 70 O=20@L ?> =0@O40< 873>B>28; A;54CNI85 45B0;8:  - 102 HB. ?> 40 @C1.  - 60 HB. ?> 30 @C1. ?;0B0 B@C40 :C;>2 ./ 70 O=20@L A>AB028;0: 5880 @C1. = (40 @C1. . 102 HB.) + (30 @C1. . 60 HB.). 01>B=8:8 B>:0@=>3> F5E0 2 O=20@5 2006 3. ?5@52K?>;=8;8 ?;0= 873>B>2;5=8O 45B0;59 : M;5:B@>42830B5;O< =0 25 %, ?>MB><C 8< 1K; =0G8A;5=0 ?@5<8O 2 @07<5@5 30 % >B 70@01>B=>9 ?;0BK. @5<8O :C;>20 ./. 70 O=20@L A>AB02;O5B 1764 @C1. B>3> =0G8A;5=> - 7644 @C1. 0;>3 =0 4>E>4K D878G5A:8E ;8F :C;>20 ./ 2 O=20@5 2006 3. A>AB028;: 7644  300  400 = 6944 @C1. 6944 * 13 % = 902,72 @C1. 0@01>B=0O ?;0B0 :C;>20 ./. : 2K40G5  6741,28 @C1. ">:0@L >O@A:89 .. 873>B>28; 140 45B0;59 ?> 40 @C1;59. ?;0B0 B@C40 >O@A:>3> .. A>AB028;0 5600 @C1. @5<8O A>AB02;O5B 1680 @C1., B>3> =0G8A;5=> - 7280 @C1. 0;>3 =0 4>E>4K D878G5A:8E ;8F >O@A:>3> .. 2 O=20@5 2006 3. A>AB028;: 7280 400 = 6880 @C1. 6880 * 13 % = 894,4 @C1. 0 >A=>20=88 @0A?>@O65=8O @C:>2>48B5;O A 4>E>4>2 >O@A:>3> ..?@>872>4OBAO 565<5AOG=K5 C45@60=8O 70 ?@8G8=5==K9 >@30=870F88 <0B5@80;L=K9 CI5@1 2 @07<5@5 300 @C1. "0:8< >1@07><, 70@01>B=0O ?;0B0 : 2K40G5 A>AB028;0 6085,6 @C1. 01>B0 A20@>G=>3> F5E0 2K?>;=O5BAO 1@8304>9 87 3-E G5;>25:, A>>B25BAB25==> >?;0B0 B@C40 @0A?@545;O5BAO <564C G;5=0<8 1@8304K 2 A>>B25BAB288 A 8E :20;8D8:0F859 8 :>;8G5AB2>< 70B@0G5==>3> B@C40. !45;L=K9 70@01>B>: 1@8304K 70 <5AOF A>AB028; 20560 @C1. 725AB=> D0:B8G5A:8 >B@01>B0==>5 2@5<O 1@8304K 8 G0A>2K5 B0@8D=K5 AB02:8, >?@545;8< 70@01>B>: :064>3>. ! MB>9 F5;LN 70?>;=8< B01;8FC 1 "01;8F0  0AG5B 70@01>B=>9 ?;0BK @01>B=8:>2 $. . .$0:B8G5A:8 >B@01>B0=> G0A>2'0A>20O B0@8D=0O AB02:0, @C1."0@8D=K9 70@01>B>:, @C1.!45;L=K9 70@01>B>:, @C1.5@0A8<5=:> ..2110021008400!>;40B:8= ..,2080160064005A5;>2 ..188014405760B>3>59514020560 "0@8D=K9 70@01>B>: :064>3> @01>G53> A;5A0@=>3> F5E0 A>AB028;: C 5@0A8<5=:> ..  2100 @C1. (100 * 21 G.); C !>;40B:8=0 ..  1600 @C1. (80*20G.), C 5A5;>20 ..  288 @C1. (80*18 G.). 1I0O AC<<0 B0@8D=>3> 70@01>B:0 2A5E @01>G8E 1C45B @02=0 5140 @C1. >MDD8F85=B @0A?@545;5=8O ?@8@01>B:0 ?>;CG8<, @0745;82 AC<<C D0:B8G5A:>3> 70@01>B:0 =0 AC<<C B0@8D=>3> 70@01>B:0: 20560 : 5140 = 4 "0:8< >1@07><, D0:B8G5A:89 70@01>B>: C 5@0A8<5=:> .. A>AB028;  8400 @C1. (2100* 4 ); C !>;40B:8=0 ..  6400 @C1. (1600*4 ), C 5A5;>20 ..  5760 @C1. (1440 *4 ). 0;>3 =0 4>E>4K D878G5A:8E ;8F A>AB028;: 5@0A8<5=:> ..  8400-400 = 8000 @C1. 8000 * 13 % = 1040 @C1. !>;40B:8= ..  6400-300-400 = 5700 @C1. 5700 * 13 % = 741 @C1. 5A5;>2 ..  5760  400 = 5360 @C1. 5360*13% = 696,8 @C1. > @5H5=8N AC40 5@0A8<5=:> .. 565<5AOG=> C?;0G8205B 0;8<5=BK 2 @07<5@5 900 @C1. "0:8< >1@07><, 70@01>B=0O ?;0B0 : 2K40G5 5@0A8<5=:> .. 70 O=20@L 2006 3. A>AB028;0: 8400-1040-900 = 6460 @C1.; !>;40B:8=0 .. 6400- 741 = 5659 @C1.; 5A5;>20 .. 5760  696,8 = 5063,2 @C1. 01>G85 <>=B06=>3> F5E0 2 O=20@5 2006 3. ?5@52K?>;=8;8 ?;0= ?@>872>4AB20 ?@>4C:F88 =0 20 %. '0A>20O B0@8D=0O AB02:0 @01>G8E <>=B06=>3> F5E0 - 180 @C1. >@<0 2@5<5=8 =0 873>B>2;5=85 548=8FK ?@>4C:F88 - 40 <8=CB. 0AF5=:0 70 548=8FC  120 @C1. (180 * 40 : 60). 0@><>=>2 !.. 70 O=20@L 873>B>28; 75 548=8F ?@>4C:F88. "0:8< >1@07>< AC<<0 70@01>B:0 A>AB028;0 9000 @C1. (120 * 75). "5;5=:>2 .. 873>B>28; 60 548=8F ?@>4C:F88. !C<<0 70@01>B:0 A>AB028;0 7200 @C1. (120*60). @5<8O A>AB028;0: 0@><>=>20 !..  2700 @C1., "5;5=:>20 .. - 2160 @C1. 0G8A;5==0O 70@01>B=0O ?;0B0 A>AB02;O5B: 0@><>=>20 !..  11700 @C1. "5;5=:>20 ..  9360 @C1. 0;>3 =0 4>E>4K D878G5A:8E ;8F 0@><>=>20 !.. 2 O=20@5 2006 3. A>AB028;: 11700 400 = 11300 @C1. 11300 * 13 % = 1469 @C1. 0@01>B=0O ?;0B0 0@><>=>20 !. : 2K40G5  10231 @C1. 0;>3 =0 4>E>4K D878G5A:8E ;8F "5;5=:>20 .. 2 O=20@5 2006 3. A>AB028;: 9360  400 = 8960 @C1. 8960 * 13 % = 1164,8 @C1. 0@01>B=0O ?;0B0 : 2K40G5  8195,2 @C1. 5=5465@0< >B45;0 A1KB0  ">AB>:" $80;:>2>9 .., ;5A=52C .. 70@01>B=0O ?;0B0 CAB0=>2;5=0 2 @07<5@5 20 % >B AB>8<>AB8 ?@>40==>9 8<8 ?@>4C:F88.  O=20@5 2006 3>40 $80;:>20 @50;87>20;0 ?@>4C:F8N =0 AC<<C 70 000 @C1. (157 !). 0@01>B=0O ?;0B0 $80;:>2>9 A>AB028B: 70 000 @C1. E 20 % = 14 000 @C1. 01>B=8:0< >B45;0 A1KB0 CAB0=>2;5=0 565<5AOG=0O ?@5<8O  40 %, B0:8< >1@07>< =0G8A;5==0O 70@01>B=0O ?;0B0 $80;:>2>9 .. 70 O=20@L A>AB028;0  19600 @C1. 0;>3 =0 4>E>4K D878G5A:8E ;8F A>AB028;: 19600  400 = 19200 @C1. 19200 *13 % = 2496 @C1. 0@01>B=0O ?;0B0 : 2K40G5  17104 @C1. ;5A=52 .. @50;87>20;0 ?@>4C:F8N =0 AC<<C 50 000 @C1. (157 !). 0@01>B=0O ?;0B0 ;5A=52C A>AB028B: 50 000 @C1. 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