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  • 7/30/2019 Modul 3 markah

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    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 ;

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    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

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    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

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    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 >>

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    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

    >;

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    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

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    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)

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    \hpkhirnoh-(%\hpnrx{-(%

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    2>

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    ?

    Rn`ah >&Pndnm>

    Rmh rfrna ixj`hp fg |hf|ah ei rmh eaanoh e{ >=

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    KFIRFM [FNANI JNRHJNREC X\[P

    JNPCNM ;

    BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 22

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    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

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    KFIRFM [FNANI JNRHJNREC X\[P

    JNPCNM ;

    BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 27

    >

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    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

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    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?)

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    KFIRFM [FNANI JNRHJNREC X\[P

    JNPCNM ;

    BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 25

    >>;>>;>>;>>;

    ;J;J;J;J

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    >>>>>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)

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    ;J;J;J;J

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    2 kj

    7 kj

    Benopnj >>2& Pndnm >>2

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    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)

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    Benopnj >>7&Pndnm >>7

    Dfmni x{h{ 78 ( fg rmh gafxp rf jnch knch{ nib rmh phjneieio gafxp e{ x{hb rf jnch

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    >>?>>?>>?>>?

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    rf >5rm

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    be`nunp PJ 2< {hmnpe)

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    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

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    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)

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    >>>>00000000))))

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    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

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    ;J;J;J;J

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    ??< j0)0> Pndnm >0>

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    KFIRFM [FNANI JNRHJNREC X\[P

    JNPCNM ;

    BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 8;

    >>>>02020202))))

    ;J;J;J;J

    Aern kxr{2

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    ;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{

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    ^

    \\\\ 5 kj

    8 kj Benopnj >08& Pndnm>08

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    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

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    ; ;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)

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    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

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    >;;;;;>>;>>;>>;>

    ;J;J;J;J

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    ;J;J;J;J

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    >;0& Pndnm >;0

    8kj

    Rmh nphn fg {mnbhb phoefi e{ 0;;>;;>;;>;;

    ;J;J;J;J

    Knakxanrh 8)

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    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)

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    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 =

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    KFIRFM [FNANI JNRHJNREC X\[P

    JNPCNM ;

    BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 8=

    >;7>;7>;7>;7

    ;;;;JJJJ

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    {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

    >;=>;=>;=>;=

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    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

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    Kein

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    Eiben;5< >0= >

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    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

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    KFIRFM [FNANI JNRHJNREC X\[P

    JNPCNM ;

    BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 720>20>20>20

    ;J;J;J;J

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    PJ ; gfp 2

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    2

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    KFIRFM [FNANI JNRHJNREC X\[P

    JNPCNM ;

    BERNE\ BNI BECHJN[CEIE FAHM KECOX _FIO 7>

    >22>22>22>22

    ;J;J;J;J

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    Merxio |nidnio!bnanj j! rnae [)

    7 j

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    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

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    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

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    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)

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    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

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    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

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    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

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    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

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    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;

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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 ?

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    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>

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    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

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    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 )

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    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