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30
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32
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33
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TwP R ˆI & & nb µ Ô'¢¢ ŒN &

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$ Z ˆIÆ & P' a!b n ? @`KK $! G
WG +!Ï !% t K¼ !(2'

6.3.4.3 & @ bˆ !$
^, Q: 8 8 ”!& ºIuY UÉh ¢¢
1. &! "#s ,5 9 K#}

&W m" 9ž WG A †Z& (Ò^&

& ` * 5720 - 5731 < 7'
& 4520 - 4531 < 7'

2. &)2[Š &; •@ -@` 9 K#}

&W m" 9ž WG A †Z& (Ò^&

R%qc ?#z ‰ 5720-1 - 5731-1 < 7'
& ` * / &q 4520-1 - 4531-1
< 7'

45
 --------------------------------------------------------------------------------------------------------------

I u& ^,

I u& ! & RI T)!" -& & " ## E %

RÅÅ! Ò I ˆ R R WG º !@& & &
! I u& mY WG +!Ï $ 1 ¢¢ E/% f $
/ B (_' + u XÎ !)%qc WG Ha#
(`& V# '¢¢

f $ / B (_' + u XÎ !)%qc 9:87 Ž

9:89 ? ! ` * W G0 @+Q 5801-5804 – & Ÿg[ +>
W m" ‰ heŽ% < ## 9)U6V } } g\: U#• 4
19I )Še4 ) Bs\\

6vŠ• 9ž
A &W m" ‰ I u& ! & (Ÿg[ +>)
&W m"
(& 7J 4501 - 4504)
B &W m" ‰ I u& ! & ` * (Ÿg[ +>)
&W m"
(& 7J 5801 – 5804)

W GÆ "L TR! $ '

&W m" 7J oQ »<

I u& ! & 4501 - 4504 U>[ Š m

I u& ! & ` * 5801 - 5804 Š m U>[

I u& ! & (_ `Î ”!& ºIuY @ b ¢¢ @› (_

8 `Î% * " @ › ºIu ”!R› @+Q I u& !
& nb ? WG $ !)G & É* §Qq @
ºIu A ¢¢

& ' cc ; -(3{ - ( 0

& w V1I '234 Z2[ h 8 8 j B)2@ŠŠ ;@ &! "# ,5 @

B)W’+ ¬4 / / B EF" 9&>Jn ! "#$% 2-44
,5& Y%} 62391 1G5‚ ¢¢ ( 6( X• = ! "#$M
,5 () ## "(! "#$b ,5 )KvHI% ' )KvHI%
62391 G5ws & J AI¢¢

46
 --------------------------------------------------------------------------------------------------------------
62391I B]^ % & pq 6W) G5‚

•€s 9;1 * ~ & "# >J" 7>½¯) 9 { 62391 G51 ¢¢

62391I Q1 ( B]^ % & pq • *: 5 L, g
6l %7 9 * = ##j

¨ & "#s k!k! 9ž >

j & "#s 91 he!
Wj "#s B 5G &Xv Š
j ,5
j &)2[< &; •@ -@d
6j &@ s &; •@ -@` ;@
8j & k( ,5I ¢¢

&)2[Š &' s
&Xv &; •@ &; •@ &)v[ & k(
bD! & Ç@I ' A ¹ Š ,5 -@` -@` 2-44 ,5
1 $/ (8` , GOV-MoFED-4521-HO-FD-0001 6/6/1990 300,000 0 300,000
2 g) m GOV-MoFED-4521-HO-FD-0002 6/7/1990 30,000 0 30,000
3 (nÙ GOV-MoFED-4521-HO-FD-0003 6/8/1990 250,000 0 250,000
4 ¼Ú GOV-MoFED-4521-HO-FD-0004 6/9/1991 150,000 0 150,000
5 $/ 7Ž4 GOV-MoFED-4521-HO-FD-0005 6/10/1991 180,000 0 180,000
6 = * GOV-MoFED-4521-HO-FD-0006 6/11/1991 140,000 0 140,000
7 4A+ŽÍ GOV-MoFED-4521-HO-FD-0007 7/2/1993 400,000 0 400,000
8 u1 GOV-MoFED-4521-HO-FD-0008 7/3/1993 700,000 0 700,000
9 4* GOV-MoFED-4521-HO-FD-0009 7/4/1993 45,000 0 45,000
10 W6} GOV-MoFED-4521-HO-FD-0010 7/5/1993 650,000 0 650,000

2-44 2,845,000 - - - 2,845,000

;• )%¯! *Æ & %¯ nb (9>my

9>my ;4 &I
2#_ " 2,845,000) R%qc ?#z ‰ ? ºI nb
M;4 &I 2#_ " 2,845,000) G '¢¢ M wP @ t ?#z ‰
' K ¢¢ a F ºIu TRUÉ@ ± + @ . ?#z ‰
K '¢¢

\• )%¯! * # TwP H )%¯! ? @I R !f'¢¢

$ )%¯! & $Rh@# 1C& Õ I 6Q(D n 3 ()2 ##
f $ / B (_', !DE*D — WG ºIÆ $
? ^ ˆ+ QI 8" " * / + !8 6Q'¢¢

47
 --------------------------------------------------------------------------------------------------------------

,-.$ ÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖÖ
& )%¯!
c ¨+! •‚ < v••• @€%€
* WG /* #
½ ? !&q $r#& I!+ RST#UFY 4521 2,845,000
[y a'uY ˆR• 4522
y & ? )‰AFY 4523
@q{ >F Y 4524
! VF R … ×Y 4525
4526
! VF 'R … ×Y
4527
R ')&
4528
! @q{ ) R … ×Y 4529
b7b (CC 'F, 4530
" T & ? €€• ? KGY 4531
Z[ >F Y

3 * # ØØØØØØ
! > f $ / B (_'
T > & $Rh@# 1C&
1C a F %¯ & l%q % '## R%¯ Y U#* ?
& ºI % ˆbz¬'¢¢ ! " [ RK Rn'¢¢ u š› ™
Rl% & nb RK ¬ n'¢¢ $!wP wP )%¯! & —
WG ºIu ” ? *& ˆ+Æ ? G$u! ¢¢

1CG Õ - $ -#) c

9• f $ / B (_', !DE*D T R%cK & )%¯!

@#K 2Q& W7 %k() :q hr! s &!j K_q'¢¢
%k() :q ” q u! RÅÅ! Ò I ˆ
R WG q# #@& I'+]& n! )ÅÅ'
! D $`'+ ¢¢

48
 --------------------------------------------------------------------------------------------------------------
& ' cc ; -(3{ - ( )

d 4 1 ! "#$% W 7 & w V1 >} d

& ' cc ; -(3{ 8 ’ I u& 2Q )UR& q

x (_' '¢¢ + u ! & \ 6l hl I( )
:() ## f $ / B (_', !DE*D )%¯! / T &
$Rh@# Eq (_' @#K ": 5 6^, Ÿg[ +> W7 *`L
: 6 / / B EF" 8 L 3 %k() :q :Q1
@ s U#• I u& ) WG $ 2Q& ? ^ ˆI
@6b'¢¢

6.6.1.1 >my ' J

[I B)2@ŠŠI & ' cc ; -(3{ ;@ / / B EF"

+ŠI &,5 6% 7 8 V¾ B) «I #‚ ;(B (B#> ŒR x>
J#( I u& L ¼ ? @ TR! c#Ù'

XÎ
[I ;(B '=
¼(8 I u& ! &W m" &)2@ŠŠI 7 [ &) [
bD! •€s 7J $r
& @ A& &) d [ 2
1 >^ 9 MV1 1 LA 4502 25 1,000,000 250,000
^ œ 9QŽ
2 QE% 9 MV1 1 LA 4502 50 1,500,000 500,000
^ œ 9QŽ
3 '-> d 9 MV1 1 LA 4502 70 2,000,000 1,400,000
^ œ 94 "#V
4 G"@ 9 MV1 1 LA 4502 60 750,000 450,000
.7M ^ œ 9 5G
6
5 B4B1 9 MV1 ^ œ 4504 75 1,000,000 750,000
2-44 6,250,000 3,350,000

;•}
i) Bp 19 &W m" @ A 9› mj##
ii) B4 &) 9Û W 7X, ) QI & Ÿg[ +> W m" yw 4
} "•Q\\

49
 --------------------------------------------------------------------------------------------------------------
i) Bp 19 & Ÿg[ +> W m" @ A AI\\
ii) 88 !@ h j 8 %7 9 6 j >} dI
'* p 6

9ž &W m" 7J oQ »<

I u& ! … × > ! VF ' A
– & >^ ¼(8 4502 250,000
I u& ! … × > ! VF ' A
– & QE% ¼(8 4502 500,000
I u& ! … × >
– '-> d ¼(8 4502 1,400,000
I u& ! … × > ! VF ' A
– G"@ .7M 6 ¼(8 4502 450,000
I u& ! … × > ! VF – B4B1
¼(8 4504 750,000
I u& ! … × ` * - ! VF ' A
– & >^ ¼(8 5802 250,000
I u& ! … × ` *- ! VF ' A- 5802 500,000
I u& ! … × ` *- ! VF ' A –
'-> d ¼(8 5802 1,400,000
– I u& ! … × ` *- ! VF ' Al
– G"@ .7M 6 ¼(8 5802 450,000
I u& ! … × ` *- ! VF l – B4B1
¼(8 5804 750,000
%! 3,350,000 3,350,000

4 3 \89 T )L& < … ŒF,

& ' cc ; -(3{ )w # X- d 4 &A q ^ œE% d HI

## B& •€s l @ ( / B ) «I V¾ # 2-44
&p± B]^ % )9I 62391 <!)
I u& &)K[I ([
! & &W m" &I: ;(B )U6V 2-44
) ¼(8 •€s 7J 2 ' cc 1E% 1
h
@ A&
X-
1 * * … œ 9QŽ 4502 1,000,000 250,000 750,000 1,000,000
2 QE% … œ 9QŽ 4502 1,500,000 500,000 1,000,000 1,500,000
3 '-> d … œ 94 "#V 4502 2,000,000 1,400,000 600,000 2,000,000
4 G"@ .7M … œ 9 5G 4502 750,000 450,000 300,000 750,000
6
5 B4B1 … œ 9 MV1 4504 1,000,000 750,000 250,000 1,000,000
2-44 6,250,000 3,350,000 2,900,000 6,250,000

50
 --------------------------------------------------------------------------------------------------------------
‚€‚€„ < W7 8 < ] kQ

' cc B)B@XA ¬4 l @ ( / B & +# I & w V1 [

) G W7 k(' Ÿg[ +> W m" } " AI :: ) G ” ?
l @ ( / B : &)1GI & w V1 >} d Š ( B]^
% ; + &I >} d p 6

9ž &W m" 7J oQ »<

( ) ' 6 O T … ŒF,
T /? E" T %5! 0]! 5802 250,000
( ) ' 6 T … ŒF, T
/? E" T %5! 0]! 4502 250,000
( ) ' 6 O T … ŒF,
T /? E" T ( F, 0]! 5802 500,000
( ) ' 6 T … ŒF, T
/? E" T ( F, 0]! 4502 500,000
( ) ' 6 O T … ŒF,
T /? E" T 3% )L 0]! 5802 1,400,000
( ) ' 6 T … ŒF, T
/? E" T 3% )L 0]! 4502 1,400,000
( ) ' 6 O T … ŒF,
T /? E" T ( 9 0]! 5802 450,000
( ) ' 6 T … ŒF, T
/? E" T ( 9 0]! 4502 450,000
( ) ' 6 O T … ŒF,
T /? E" T * * 0]! 5804 750,000
( ) ' 6 T … ŒF, T
/? E" T * * 0]! 4504 750,000

& $Rh@# Eq (_' … œI <b 6+ i / B .`

3 … Œ ,5 + L < D Ÿ <! L ## /
Eq (_' 2Q + < \ 6© h j D i
/ B .` W7 Ÿg[ +> W m" ; < G " \
. L \\

51
 --------------------------------------------------------------------------------------------------------------

‚€‚€¢ ' 6^, 2Q O W7 %k()

2Q& << ' 6^, ' 6^, g % W7 '*

+ %k() * A

9ž &W m" 7J oQ »<

( ) ' 6 T … ŒF, T
/? E" T %5! ]! 4502 1,000,000
( ) ' 6 O T … ŒF,
T /? E" T %5! ]! 5802 1,000,000
( ) ' 6 T … ŒF, T
/? E" T ( F, ]! 4502 1,500,000
( ) ' 6 O T … ŒF,
T /? E" T ( F, ]! 5802 1,500,000
( ) ' 6 T … ŒF, T
/? E" T 3% )L ]! 4502 2,000,000
( ) ' 6 O T … ŒF,
T /? E" T 3% )L ]! 5802 2,000,000
( ) ' 6 T … ŒF, T
/? E" T ( 9 ]! 4502 750,000
( ) ' 6 O T … ŒF,
T /? E" T ( 9 ]! 5802 750,000
( ) ' 6 T … ŒF, T
/? E" T * * ]! 4504 1,000,000
( ) ' 6 O T … ŒF,
T /? E" T * * ]! 5804 1,000,000

6.6.4.1 >my

. " R RRR RRR & 1Xv 9QŽ & L ^ œ 96( d & d I

)p[# ## % % 3 ' .` O• %## ” ? .` " RRR RRR
7 [ )q &2&ŠI 4 .` ! ¤ˆˆ ˆˆˆ JZ )Bp9##

;•}:
;•}
i) B4 9 ( § &W m" ; -(3{E% > @ A 'WI $% p
'() 6 h1 j##
ii) &W m" ; -(3{EM ) QI &W m" ywŽ% } h j##

52
 --------------------------------------------------------------------------------------------------------------

(:
(
i) &'WI $b @ A =9 cL" :
• '= d9I ' [ . > = & •€s 1: + r
'WI $% ;@
• k 9k + g ;4 )"[[I # & G5± &Ÿg[ +>
W mº% @HI##
ii) + r &([ ; -(3{ | G n & dHI &ªm" "'$%
& B): @HI

+ r ; -(3{ ” ?1 1 9 } "

&ªm" 7J oQ »<
V
d 4 19 ^ œ 9 MV1 6323 1,000,000
1 LA
d 4102 1,000,000

+ r ; -(3{ 4 1 9 } "

&ªm" 7J oQ »<
V
d 4 19 ^ œ 9 MV1 1 LA 6323 500,000
d 4102 500,000

& Ÿg[ +> W m" 1FM

1FM 9 } "

/ / B EF" @ G Y6 6 6
W7 .` '* g % W7 + : 7 2

&ªm" 7J oQ »<
V
d 4 19 ^ œ 9 MV1 1 LA 4502 1,500,000
d 4 19 ^ œ p J 9 MV1 5802 1,500,000
1 LA

53
 --------------------------------------------------------------------------------------------------------------
( ) " 6 … Œ <3 h* 8 %7 9j
&^ œI d 19ŠI 2-44I " 10,000,000 QL XÎI X+ !
"# W m" 96•X & B)9I >} d W’*

” ? %k() ( D] kQ
V &ªm" 7J oQ »<
d 4 19 ^ œ p J 9 MV1
1 LA 5802 10,000,000
d 4 19 ^ œ 9 MV1 1 LA 4502 10,000,000

' 6^, ' 6^, O W7 k(

<< … Œ 2Q ' 6^, ' 6^, O W7 '*
%k() *

V &ªm" 7J oQ »<
^ œ 9 MV1 1 LA 4526 10,000,000
^ œ p J 9 MV1 1 LA 5726 10,000,000

B]^ ¬4 &; •@ -@` ! "#s ,5 4 L8) ## &; •@ -@` 8

= %o ` I % * E ##

& •€s l‡ ;@ &l @ ( 0, B |M

(9 O &- " ""
&& •€s l‡ ;@ &l @ ( &- " "" 6J# ([HI
|Kq d ## ! G kl> 4 } } &Kpq &([
ª+$% )p9 I J ([ 4 ; <I: 1+ 5H, ## ; <=> X+u
&ªm" ! !@s X+ ' N, '11} !@ ;(B Š& J#(
&OPI '(p4OI #‚ Ÿg[ +> ªm" 1T Še4 ##
^> 69 &yF% >V1E% "" '1(p > 69 m L l‡
;@ &l @ ( : ([HI 'e5Q =‹ 9 Xv ^ & K9 ""
&OPI ; + 1(p 5HI ( : ##

54
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1. &! "#$% ,5] % 2Q W m" I(e % W)

'() '"[[•V\\ $ W !J 3%## :5 , N %
] ‘

2. ; + XŠI '= ([ 4 19I &ªm" 'K[ ' &!

"# ,5 ;@ )•6± &; •@ -@` ªm" I(e ; <
'1+ >## ` ( ' &! "# ,5 ;@ )•6± &; •@
-@` ªm" I(e ; < & 1+ I &'K[ ª+ > > J
@HI?

3. &' cc ; -(3{ )2@Z & B)9I I- V¾ )+ Ï

I u& ! &ªm" 7J &I: " 2

)h ¼(8 •€s & A& 2-44 ,5
1 K#) 6 ^ œ 9 MV1 4525 1,000,000 1,250,000
2 >^ ^ œ 9QŽ 4526 1,500,000 1,400,000
3 '-> d ^ œ 9QŽ 4526 2,000,000 2,200,000
4 G"@ .7M ^ œ 9QŽ 4526 750,000 750,000
6
5 -@ D \ ^ œ 9 MV1 4525 1,000,000 950,000

;•} + ‡ ) D Ÿ 3 L ## *: %
* ) G Q! ^ 8 36 () ##j

i) B4 &Kpq XÎE% ) QI &Ÿg[ +> ªmº% I(e } "•Q##

ii) &)2Š> dHI &ªm" @ A$% '"[[h?j##

55
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Ž€ .` VII - ' 6^, !c 3 d

%5!G @ F,
$ %5! .` 8 <3 C-, *: 5 <D 0 ( ! w, [ H 9
Y C 0 ( L ##

• &; •@ -@Y › K ”m"

• &; •@ -@Y 96(4 & 1 9 &` ( '
• &; •@ -@Y 96(4 &> 2Š>dHI GoE%
• ŠD)r &; •@ -Am Go
• ;&ŠAK & ’J &; •@ -Am Go
• &; •@ -@Y Q " ',• K#

Ü & ' 6^, ; •@ -@`

&; •@ -@` ™> ' J )KeÆ \\ + Z% ; + #~ &; •@
-@` ,5 9Ç1 )ZeŽ XKJ ' M >\\ ' J ! "# ‡:
‡: &; •@ -@` (º9 2Q !c 3 d Y!7 cd "#s ,5I
'eÆ 69 ' +9>## h > ; +]^ @ A "# 1 4 IJ ,5
|M#I %4 \\ ]^ > 1 C & } " ,5 & 1 ,5
X '() 6+ ##
&; •@ -@` p < › K Wm" 69 &; •@ -@` & e & G"
2 B Q 4 ŠA( 9X+u e-> cd GŠ2 p J W m" I(e
6(Š e 69 AI\\ :5 !c 34d &; •@ -@` p < › K
WmX, P" ( : C% \ ' " ##

ܵ d ! 3 k c
:5 d ! 3 ?#z d — nb K m" k(
V# '¢¢ ' 6^M nb W 7 RU ?#z ‰ L8 m
Z 6 '<! f $ t Ršu '¢¢ : 5% ?#z d
!@ ) 3G L8 ()'¢¢

56
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I 6^M W7 k !@G * E" 6 wP
)–n' R qq ?#z ‰ @ ) ( m W7 +!Ï ¼
b ! 7 E T•ž @ •ž . +u A& ! nb *
6( * A BB

ÜŒ ; •@ -@` ! /,
?#z 3 d ! I!+ R! 1 ?#z AG ˆ†Y
Í ? @w R! A ¢¢
”" •ž + IZ + # nz " # ;©¨,;88; 6 !+ # ~ ) 8"
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?#z 3 d
bD! 6^M @ " ˆ†Y ) %
1 A e "‘ &e ;3E%‘ BB q &; •@ -@` 0
6;J@ &) q Âv©% ;@ yF% ' +# 4HI>\\
,5HI &6 Š ( ;@ OP
&61 dHI & J [ ¨"$%
2 … ŒF, A .d/, 2Q <D 4 !c < " :; 5
3 : iU F 9 & 6^, <D 4 !c < " :; 10
4( ) A%B }, f! d !@ < d !c < " :; 25
w` ª! %!^, 61 * =
>? F,
4( ) 9 0, ' 6^, < d !c < " :; 20

Ü ³ Še)r &; •@ < " !@

Še)r &; •@ -Am !@ ' ~ &; •@ ŠA• Go AI :: wP ˆ† } &
* & %c§ (':9 T . ™ l ˆ b# R 77 !J
8+ BB * . nb . ™ ™ U a ± 8S (S =
') nb TRcAK ± . J/V U < L 8C 0 '(
o * ` 'BB. ;4 &I @ A &… œ &' F G µR @
cL Tl“ Ý E &y4HI "#$% + g R @ E 0 (%^
8D ##

9>my &… œI ,5 " 1,000,000 QL @ "#s 8 1#• k( 5 <? 2Q

" RRR QXK ´ $r ) &' J @ &; •@ -@× " 49,950
(" 1,000,000 cŠA( " 1,000) x .05) L@ " ::

57
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6oJ Q " ',• he 53/1993 ' Š› ( &; •@ -@` 9I
' ;( Še)r &; •@ -Am Go + ; <^ 4 =:> &W¹
XÎE% &; •@ -Am W’JdH, \\ Li> 6 rI> &W m" @
&; •@ -@` Še)r &; •@ -Am Go # 9'[ )B &.7M
2ŠŸ ' K4 \\ : 5 $ … "7" Še)r &; •@ -Am Go
(O E" * = " ##

Ü´ *2Q ;&ŠAK & ’J &; •@ < " !@

;&ŠAK & ’J &; •@ -Am Go y4rI ' 6 ; •@ 3 d & L8
Go cL &; •@ -@× & K4I w V1I @ 6G 2Q 4 E/
*LP @ $ w V1I @ &; •@ 3 d *2Q TRcAK
± I• Í& E '¢¢ u 4 @ g *2Q
” ? 4 @ &; •@ 3 d < w !c 3 | 8 ##
Tw ± :5 @ " @ . a F I• < !c 3 d
*2Q ? cA« : " !c Ú A ¢¢

&' J 7>½¯) ,5 " 100,000 L . ™ ™ 8 6c k(

nb " 1,000 E ) &; •@ -@` & K" A• ,5 " 99,000
L " ## : 5% & w V1I @ &; •@ -@` 25% @
W 7 " 24,750 L@ \\ &=9)rI @ &; •@ -@` + g " 18,562.50
(*" 99,000 cŠA( " 24,750 L X " ) L@ \\ 9u )rI @
g R%qc ?#z ‰ # 43,312.50 (" 24,750 c+ " 18,562.50)
cL 6G &)v[ & ºI nb # 55,687.50 E" &; •@ -@| "
13,921.88 E " ## : @ " 9 Še: > @ ; <= ;& K
Še4 \\ % *G $ ' [ ; + Še)r ; •@ -@` Go N
Š4 ' +9>##

ÜÈ yF% ; •@ < " !@^%

!@^%
;4 B) 9B @HI GoE% )U6V &@ bD}, h<¿ J> ;@
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GoE% D ' <8 & ## LM> 9]^ g~ (961 9 : &
* 7 4 ' A5 dHI>\\

7.7 ' (` !c !@ /, <D 4

!c < " !@

& ! "#$% &; •@ -@` 96(4 [ 4 , 19

@ Š9 19 L '9 % ##

58
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49• "T @ Še)r &; •@ -Am Go . /01 8 " 6
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H ˆ† ! %c bZ %( & (S^ #
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TR & ?#z AG $H +E& !c 3 d
R+uq{ BB $H — R } .& J&ƒ„ u!Ê& à ~ & K-
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% ?#z d h j
RST#UFY H] ! €€• RST#UFY ;8
[y V a'uY ˆR• ;8
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@q{ "G"| ;8
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VF ' – W XY :
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b7b (CC 'F, 78
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