income from labour and fringe benefit tax

8/9/2019 Income From Labour and Fringe Benefit Tax

1/37

Ossnssombn àcjfn" \oxombn àcjfn"Sobo}`ns" E`d|s" Aja&Cosh mnand`|s"

D}nq~na| d bpn} schnfns" D}àen mnand`|s|ox" oal cobc~bo|`ja jd d}àen mnand`|s

uuu!hnbyu`|hossèafna|!cjf


2/37

p J}lào}p acjfn j}lào}p cjacny|s" sn}t`cns"uj}g" d}jf bomj~} & sobn jd ejjls j} sn}t`cns d}jfm~sànss" }na|s oal l`t`lnals d}jf y}jyn}|p!

p S|o|~|j}p àcjfn |hn s|o|~|n ln|n}fàns |ho| `| `sàcjfn snc|`ja =?O" s ?>&=

p J}lào}p àcjfn d}jf bomj~} oal }~aaàe om~sànss j} d}jf y}jyn}|p & E`d|s" bj||n}p uàaàes"eofmbàe oal àhn}`|oacn aj| àcjfn!



3/37

p Mj|h |hn @\OO 05 oal @\OO 34 o}n s`bna| os |j uho| `sàcjfn! Lndà`|`ja jd àcjfn d}jf yn}sjaob nxn}|`ja oalàcjfn d}jf y}jyn}|p ~snl uhna o schnl~bo} sps|nfjyn}o|nl;

p Snc|`ja 4(?) @\OO 34; àcjfn d}jf yn}sjaobnxn}|`ja j} àcjfn ln}`tnl d}jf yn}sjaobnxn}|`ja fnoas acjfn cjas`s|àe jd no}aàes"sobo}`ns" uoens" cjff`ss`jas" dnns" mja~sns"

ynas`jas" s~yn}oaa~o|`ja obbjuoacns" }n|`}àeobbjuoacns oal }n|`}àe e}o|~`|`ns" obbjuoacns oale}o|~`|`ns }ncn`tnl a |hn coyoc`|p jd nfybjpnn àcjfn d}jf bomj~}"



4/37

p j} à }nbo|`ja |j oap sn}t`cns }naln}nl" |hn y}jcnnls jd oapm~sànss co}}`nl ja mp |hn |oxyopn} n`|hn} objan j} os oyo}|an} u`|h oap j|hn} yn}sja"" |hn àcjfn d}jf oapy}jyn}|p uhn}n |ho| àcjfn dj}fs yo}| jd |hn nfjb~fna|sjd oap jdd`cn j} nfybjpfna| jd y}jd`| hnbl mp |hn |oxyopn}"

p oal oap y}jd`| o}`sàe d}jf |hn sobn mp |hn |oxyopn} jd oapy}jyn}|p ocq~`}nl mp h`f dj} |hn y~}yjsn jd y}jd`|&fogàemp sobn j} d}jf |hn co}}pàe ja j} co}}pàe j~| jd oap y}jd`|&fogàe ~aln}|ogàe j} schnfn" m~| ljns aj| àcb~ln;p (o) à|n}ns|" ~abnss |hn |oxyopn}%s y}àc`yob m~sànss

cjas`s|s jd |hn bnalàe jd fjanp" j} ~abnss |hn à|n}ns| `s}ncn`tnl à }nsync| jd o lnm| l~n |j |hn |oxyopn} dj}ejjls s~yyb`nl j} sn}t`cns }naln}nl mp h`f à |hn cj~}snjd h`s m~sànss7 j}

p (m) }na|s" l`t`lnals j} aja&sho}n l`t`lnals!



5/37

p @acjfn `s ossnssombn m~| o e`d| hos aj |oxo|`ja`fyb`co|`jas obbjuoacn d}jf o yo}na| |j o ch`bl" aj|ossnssombn acjfn

p @acjfn hos cho}oc|n}`s|`cs jd mn`ae o yn}`jl`cob"}ne~bo} j} }nc~}}`ae yopfna| ~s~obbp dj} sn}t`cns}naln}nl j} ejjls s~yyb`nl

p E`d| jd oa ossn| fop o||}oc| CE\



6/37

p \oxyopn} }ncn`tnl oa oll`|`jaob yn}`jl`c yopfna|sd}jf h`s nfybjpn} uh`bn sn}tàe à |hn O}fpl~}àe UU =! F`b`|o}p sobo}p unbb mnbju c`t`bòa

sobo}p!p @acjfn j} e`d|! Hèh Cj~}|; àcjfn os |hn

oll`|`jaob yopfna| uos o s~ms|`|~|n dj} uoens" s=>(?) Waju s 4&>V! Snc|`ja =4(n) uos aj| oyyb`combn

os aj| yo`l os o }ns~b| jd |hn nfybjpfna|}nbo|`jash`y" aj sn}t`cns y}jt`lnl



7/37

p Scj|| o sjb`c`|j} yn}dj}fnl bneob uj}g dj} F}s! D}nns|jan oso }ns~b| jd |hn lno|h jd hn} h~smoal! F}s! D}nns|jan eotnF}! Scj|| o e`d| jd ,?9"999!

p Scj|| uos hn} y}jdnss`jaob olt`sj} oal uhjsn sn}t`cns

fn}`|nl y}jyn} }nuo}l oal obsj hn} d}`nal uhjsn yn}sjaobq~ob`|`ns fn}`|nl oyy}ncò|`jap Shn hol obuops yo`l h`f h`s y}jyn} dnns! Shn cbo`fnl

yopfna| uos l~n |j -yn}sjaob d}`nalsh`y" aj| mnco~sn jdoap|hàe hn hol ljan dj} fn!-

p Hnbl & |hn yopfna| uos aj| àcjfn m~| o aja&|oxombn e`d|!\hn}n uos ofybn nt`lnacn jd |hn |oxyopn}%s lns`}n |jnxy}nss oyy}ncò|`ja jd |hn |oxyopn}%s yn}sjaob q~ob`|`ns!



8/37

Y}àc`ybn jd Scj||%s cosn

p Oa ~asjb`c`|nl e`d| ljns aj| mncjfn acjfnfn}nbp mnco~sn | coa mn |}ocnl |j e}o|`|~ln

naenaln}nl mp sjfn sn}t`cn }naln}nl! @al`s|àe~`shàe mn|unna o |oxombn oal o aja&|oxombn e`d|" |hn }nbntoa| q~ns|`ja `s uhn|hn} |hne`d| uos à o }nbntoa| snasn" o y}jl~c| jd |hn

}nc`y`na|%s yn}sjaob sn}t`cns j} ja |hn j|hn} hoal"oa nxcny|`jaob yopfna| l~n |j |hn }nc`y`na|%syn}sjaob q~ob`|`ns" Uàlnpn} K!



9/37

Snc|`ja ?>&=(?) Pj~} ossnssombn àcjfn àcb~lns |hn tob~n |j pj~ jd obb obbjuoacns"e}o|~`|`ns" cjfynaso|`ja" mnand`|s" mja~sns oal y}nf`~fs y}jt`lnl |j pj~ à}nsync| jd" j} dj} j} a }nbo|`ja l`}nc|bp j} al`}nc|bp |j" oap nfybjpfna| jd j}sn}t`cns }naln}nl mp pj~ (àcb~làe oap sn}t`cn os o fnfmn} jd |hn LndnacnDj}cn)!

?>&=(=) \h`s `s sj uhn|hn} |hn |hàes un}n y}jt`lnl à fjanp j} à oap j|hn} dj}f!

?>&=(3) Hjuntn}" |hn tob~n jd |hn djbbjuàe o}n aj| àcb~lnl à pj~} ossnssombnàcjfn ~aln} |h`s snc|`ja;

(o) o s~yn}oaa~o|`ja b~fy s~f j} oa nfybjpfna| |n}fào|`ja yopfna|7(m) oa ~a~snl oaa~ob bnotn yopfna| j} oa ~a~snl bjae sn}t`cn bnotn

yopfna|7(c) o l`t`lnal j} aja&sho}n l`t`lnal7

(l) oa ofj~a| |ho| `s ossnssombn os j}lào}p acjfn ~aln} snc|`ja 4&>!

Aj|n; Snc|`ja =3B jd |hn @acjfn \ox Ossnssfna| Oc| ?034 y}jt`lns |ho|d}àen mnand`|s o}n aja&ossnssombn aja&nxnfy| acjfn & AOAN



10/37

p \oxyopn}s à |hn m~sànss jd l`s|}`m~|àe sjd|l}àgs! \hn foa~doc|~}n} y}jt`lnl d}nn hjb`lops |jl`s|}`m~|j}s! \hn hjb`lops cj~bl aj| mn ossèanl!\hn |oxyopn} uos aj| jmbènl |j |ogn |hn hjb`lop!

Aj|hàe cofn à j} uos }ncn`tnl! Aj fjanp uosyo`l!p Hnbl; aj| àcjfn ~aln} s =4(n) Ws ?>&=V" mnco~sn

|hn}n uos aj| oa nfybjpfna| j} sn}t`cn}nbo|`jash`y! \hn l`s|}`m~|j}s l`l aj| y}jt`ln osn}t`cn |j |hn foa~doc|~}n}s! Snc|`ja =?O uosnaoc|nl |j |ogn nddnc| d}jf ?088 |j co|ch aja&coshmnand`|s yo`l |j m~sànssns



11/37

p S =?O(?) & Mnand`| |}no|nl os cjatn}|`mbn |j cosh &Dj} |hn y~}yjsns jd |h`s Oc|" à ln|n}fààe |hnàcjfn ln}`tnl mp o |oxyopn}" o aja&cosh m~sànssmnand`| |ho| `s aj| cjatn}|`mbn |j cosh shobb mn|}no|nl os `d `| un}n cjatn}|`mbn |j cosh!p -aja&cosh m~sànss mnand`|- fnoas y}jyn}|p j} sn}t`cns

y}jt`lnl od|n} 3? O~e~s| ?088;p (o) uhjbbp j} yo}|bp a }nsync| jd o m~sànss }nbo|`jash`y7 j}p

(m) uhjbbp j} yo}|bp dj} j} à }nbo|`ja l`}nc|bp j} àl`}nc|bp |j om~sànss }nbo|`jash`y7



12/37

pUho| hoyynas uhna pj~ dbp os yo}| jd pj~}nfybjpfna| oal occ}~n d}nq~na| dbpn} yjà|s:Uhna pj~ ~sn |hjsn yjà|s dj} o y}`to|n y~}yjsn `s

|h`s o mnand`|p Yopan t DC\ oa o~l`|j} u`|h mè occj~a|àe

y}oc|`cn" occ}~nl yjà|s d}jf uj}g |}otnb m~| yo`ldj} oal kjànl _oa|os d}nq~na| dbpn} y}je}of

hn}snbd! Jm|oànl |`cgn|s dj} hn} yo}na|s à ^G |jdbp |j O~s|}obò! Tob~n jd |`cgn|s àcjfn:



13/37

p Dnln}ob Cj~}| hnbl; aj nfybjpfna| }nbo|`jash`y osyjà|s y}jt`lnl mp oa ~acjaanc|nl |h`}l yo}|p" s ?>&= _oa|os! \hn nfybjpn} ybopnl aj yo}| à y}jt`làe |hn

}nuo}l!p \hnp cj~bl aj| mn cjatn}|nl |j cosh os |hnp un}n aja&

|}oasdn}ombn" |hn}ndj}n aj| àcjfn" s 4&>!



14/37

p Cjfynaso|`ja dj} bjss jd nfybjpfna| enan}obbpàcjfn mnco~sn o s~ms|`|~|n dj} uho| uos bjs|!

p ]ns|}`c|`tn cjtnaoa|s L`cgnasja t DC\ & \oxyopn}

juanl o sn}t`cn s|o|`ja oal oe}nnl dj} |ujyopfna|s jd ,="999 |j jabp snbb Shnbb y}jl~c|s!

p Coy`|ob j} àcjfn; Hèh Cj~}| mp o fokj}`|p jd 3&=|ho| coy`|ob os `| cjas|`|~|nl o s~ms|oa|òb choaen|j |hn s|}~c|~}n jd |hn m~sànss" `!n! jabp snbbàeShnbb y}jl~c|s



15/37

p DC\ t Uj`|n & Yopfna| foln mp Aj}|h Fnbmj~}anDC aj| |j ybop u`|h oap j|hn} djj|mobb cb~m àFnbmj~}an!

p \oxyopn} l`l aj| cjfn |j Fnbmj~}an m~| ybopnl

djj|mobb à Sj~|h O~s|}obò! @d hn hol ybopnldjj|mobb à Fnbmj~}an |hna àcjfn!

p Coy`|ob j} àcjfn hn cja|à~nl |j ybop djj|mobboal no}a ossnssombn àcjfn |hn}ndj}n coy`|ob!Cosn jdL`cgnasja t DC\cjad`}fnl!

p Aj|n; CE\ ntna| L?" s ?9" @\OO 05 aj >9.l`scj~a|



16/37

p Y}jdnss`jaob djj|mobbn}s oal j|hn} syj}|àey}jdnss`jaobs hotn mnna }neo}lnl os co}}pàe ja om~sànss dj} }nuo}l!

p Gnbbp t DC\& ,=9"999 y}`{n dj} mnàe |hn mns|djj|mobbn} yo`l |j |oxyopn}! Hn o}e~nl aj| j}lào}p

àcjfn os |hn djj|mobb sn}t`cns hol ob}nolp mnnay}jt`lnl |j h`s cb~m oal aj| àc`lna|ob |j h`snfybjpfna|!

p Dnln}ob Cj~}| hnbl |ho| s =4(n) Ws ?>&=V oyyb`nl os|hn e`d| uos s~dd`c`na|bp cjaanc|nl |j h`snfybjpfna| os |j fogn `| ossnssombn!



17/37

p \hn bou `s dj~al à |hn D}àen Mnand`|s \oxOssnssfna| Oc| ?084

p \hn DM\OO `s o snyo}o|n |ox oc| jyn}o|àe j~|s`ln|hn @\OO & ~ab`gn |hn Coy`|ob Eoàs \ox!

p \hn o`f jd |hn DM\OO `s |j |ox |hn aja&àcjfn&no}aàe y}`to|n mnand`| y}jt`lnl |j |hn nfybjpnn!

p \hn mnand`| |ho| `s y}jt`lnl |j |hn nfybjpnn |ho| `s~snl mp |hn nfybjpnn dj} acjfn&no}aàe

y~}yjsns `s s~mknc| |j |hn j|hn}u`sn&lnl~c|`mbn}~bn



18/37

p Jmknc|`tn dj}f~bon oyybp |j ln|n}fàn |hn |oxombntob~n jd |hn d}àen mnand`|!

p Dj} nxofybn" ~aln} |hn DM\OO" |hn tob~n jd o co}mnand`| `s ln|n}fànl mp jmknc|`tn doc|j}s" s~ch os

|hn a~fmn} jd lops oa nfybjpnn hos |hn tnh`cbn àh`s*hn} cja|}jb" |hn cjs| jd |hn tnh`cbn" |hn cjs| jdfoà|oààe |hn tnh`cbn" |hn a~fmn} jd g`bjfn|}ns|hn tnh`cbn `s ~snl mp |hn nfybjpnn" n|c!

p Cjfyo}n |h`s |j snc|`ja =4(n)"Ws ?>&=V uhn}n |hntob~n jd |hn co} mnand`| `s ln|n}fànl mp -|hn tob~n|j |hn |oxyopn} jd |hn mnand`|-!



19/37

p DM\ `s `fyjsnl ja |hn nfybjpn} & |h`s }nl~cnsolfà`s|}o|`tn y}jmbnfs dj} |hn O\J oal oss`s|s ànas~}àe cjfybòacn!

p \hn nfybjpn} `s na|`|bnl |j lnl~c| |hn cjs| jd y}jt`làe |hnmnand`| à j}ln} |j jm|oà |hn nfybjpnn%s sn}t`cns ~aln} s 8&?

p \h`s `s sj `}}nsync|`tn jd uhn|hn} |ho| mnand`| `s ~snl mp |hnnfybjpnn dj} |hn y~}yjsn jd no}aàe ossnssombn àcjfn"s~ch os yopàe dj} |hn nfybjpnn%s uj}g&}nbo|nl |}otnbnxynasns j} `s ~snl mp |hn nfybjpnn |j yop dj} h`s*hn} juayn}sjaob àcjfn&no}aàe oc|`t`|`ns j} y}`to|n y~}yjsns"s~ch os yopàe dj} |hn nfybjpnn%s y}`to|n |}otnb nxynasns!

@a n`|hn} cosn" |hn cjs| jd y}jt`làe |hn mnand`| |j |hnnfybjpnn `s o cjs| àc~}}nl mp |hn nfybjpn} à jm|oààe|hn nfybjpnn%s sn}t`cns dj} |hn y~}yjsn jd no}aàeossnssombn àcjfn ~aln} s 8&?



20/37

p Sàcn ? Oy}`b ?00< ~aln} |hn @\OO" |hn nfybjpn} `sna|`|bnl |j lnl~c| aj| jabp |hn cjs| jd jm|oààe|hn nfybjpnn%s sn}t`cns m~| obsj |hn DM\ yo`l mp |hn nfybjpn} ~aln} |hn DM\OO à }nsync| jd |hnnfybjpnn!

p \hn d}àen mnand`| |ox pno} }~as d}jf ? Oy}`b |j 3?Fo}ch! DM\ yo`l u`|h |hn MOS!

p \hn }o|n jd |ox `s |hn |jy yn}sjaob fo}eàob }o|n jd|ox & . yb~s Fnl`co}n bntp jd ?!>. 6 .!



21/37

p DM\ `s snbd ossnssnl mp |hn nfybjpn}!

p \hn nfybjpn} sèas |hn DM\ }n|~}a sync`dpàe;

|hn mnand`| y}jt`lnl |j |hn nfybjpnn

|hn |oxombn tob~n jd |hn mnand`| |hn |ox l~n à }nsync| jd |hn mnand`|

p Ynaob|`ns o}n `fyjsnl ja |hn nfybjpn} dj} shj}|yopfna|!



22/37

p @d oa nfybjpn} oal nfybjpnn }nbo|`jash`y nx`s|s |hnaDM\OO s oyyb`combn & |hn nfybjpn} `s s~mknc| |j |ox!

p @d |hn}n `s aj nfybjpn} j} nfybjpnn }nbo|`jash`y m~| om~sànss }nbo|`jash`y nx`s|s |hna s =?O" @\OO34 oyyb`ns &|hn }nc`y`na| jd |hn mnand`| `s s~mknc| |j àcjfn |ox ja |hntob~n jd |hn mnand`|" s 4&?9" s|o|~|j}p àcjfn!



23/37

\h}nn s|nys;

?! @lna|`dp `d o d}àen mnand`| `s y}jt`lnl |j|hn nfybjpnn

=! Cobc~bo|n |hn tob~n jd |hn d}àen mnand`|3! Cobc~bo|n |hn ofj~a| jd d}àen mnand`|s

|ox |ho| `s yopombn mp |hn nfybjpn}



24/37

p \hn d}àen mnand`| `s obsj bòmbn |j DM\ `d y}jt`lnl mpoa ossjcò|n jd |hn nfybjpn} uj}g dj} OA[ Moag oal}ncn`tn o l`scj~a| uhna jm|oààe fj|j} co} bnosn

d}jf Nsoalop Uj}g dj} OA[ moag oal }ncn`tn o l`scj~a| d}jf obb

Shnbb sn}t`cn s|o|`jas os o }ns~b| jd oa o}}oaenfna|



25/37

p DM\ `s àc~}}nl ntna `d |hn d}àen mnand`| `s y}jt`lnl |jo dof`bp fnfmn}

p @d fj|j} co} y}jt`lnl |j syj~sn |hna DM\ bòm`b`|p!



26/37

p @s |hn}n o %mnand`|% y}jt`lnl: O mnand`| `s lndànl os

àcb~làe oap }èh|" y}`t`bnen" sn}t`cn j} doc`b`|p!

p @d sj" `s `| nxcb~lnl: Snc|`ja ?34" DM\OO nxcb~lns os

d}àen mnand`|s" à|n} obò" s~yn}oaa~o|`ja" N\Y" sobo}p"obbjuoacn" uh`ch o}n obb |oxombn ~aln} |hn @\OO! @|

obsj nxcb~lns coy`|ob yopfna|s dj} nadj}cnombn

cja|}oc|s à }ns|}oà| jd |}oln oal dj} yn}sjaob àk~}`ns!



27/37

p Co} d}àen mnand`|p Lnm| uo`tn} d}àen mnand`|p Bjoa d}àen mnand`|p Nxynasn yopfna| d}àen mnand`|p Hj~sàe d}àen mnand`|p B`tàe ouop d}jf hjfn d}àen mnand`|p O`}bàn |}oasyj}| d}àen mnand`|p Mjo}l d}àen mnand`|p \ox nxnfy| mjlp na|n}|oàfna| d}àen mnand`|p Co} yo}gàe d}àen mnand`|p Fnob na|n}|oàfna| d}àen mnand`|p Y}jyn}|p d}àen mnand`|p ]ns`l~ob d}àen mnand`|



28/37

p Cn}|oà uj}g&}nbo|nl `|nfs fjm`bn yhjan" y}j|nc|`tn cbj|hàe"

boy|jys" cobc~bo|j}" m}`ndcosns" cjfy~|n} sjd|uo}n" |jjbs jd

|}oln" s >8X" DM\OO

p Anusyoyn}s oal yn}`jl`cobs" s >8H" DM\OO

p Uj}gn}s cjfynaso|`ja às~}oacn" s >8K" DM\OO

p Fnfmn}sh`y dnns oal s~msc}`y|`jas" s >8P" DM\OO

p Cjfyoss`jao|n |}otnb" s >8BO

p

Fàj} mnand`|s bnss |hoa ,399" y}jt`lnl àd}nq~na|bp j}l`dd`c~b| |j tob~n" s >8Y" DM\OO

p Sàebn |}`y |ox` |}otnb" s >8[



29/37

p @a&hj~sn d}àen mnand`|" nxynasn" y}jyn}|p j}}ns`l~ob" }nl~cnl mp ,?"999 s 4=! @d tob~n bnss |hoa,?"999 aj DM\

p

]nc`y`na|s cja|}`m~|`ja `d |hn nfybjpnncja|}`m~|ns |juo}ls |hn cjs| jd |hn mnand`| |hna|hn tob~n `s }nl~cnl mp |ho| ofj~a|!

p J|hn}u`sn lnl~c|`mbn }~bn `d |hn d}àen mnand`|uj~bl hotn mnna lnl~c|`mbn |j |hn nfybjpnn dyo`l mp |hn nfybjpnn |hna aj DM\! Nxofybn bjoa|j m~p sho}ns" à|n}ns| nxynasn lnl~c|`mbn



30/37

p \hn sps|nf jd bntpàe DM\ `s mosnl ja o e}jss&~y jd |hnofj~a| jd |hn |oxombn mnand`|! \hn oss~fy|`ja `s |ho| |hn|oxombn mnand`| }ny}nsna|s oa od|n}&|ox mnand`| |j |hnnfybjpnn (uhj yo`l aj |ox)! Os |hn |}~n tob~n |j |hn

nfybjpnn jd |hn mnand`| obsj àcb~lns |hn |ox sotàe" `!n!|hn DM\ yo`l ja |hn mnand`|" |h`s `s ollnl mocg |jln|n}fàn |hn tob~n jd |hn mnand`|! \hn dj}f~bo dj} ljàe|h`s `s;



31/37

?

? & DM\ }o|n

uh`ch cjfns |j;

? 6 ?99 6 ?!840=

? &. >3!>.

p \pyn = mnand`|s lj aj| `acb~ln ES\ oal aj `ay~| |ox

c}nl`| hos mnna cbo`fnl dj} |hn ES\



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p \hn}ndj}n" uhn}n oa nfybjpnn }ncn`tns o d}`aen mnand`|" s~ch os|hn yopfna| mp |hn nfybjpn} jd |hn nfybjpnn%s y}`to|nnxynasns jd ,?"999" `| `s oss~fnl |ho| |hn ofj~a| }ny}nsna|s>3!>. jd |hn mndj}n&|ox tob~n jd |hn mnand`|! \hn j|hn} .

jd |hn mndj}n&|ox tob~n f~s| mn ollnl mocg |j y}jt`ln o mndj}n&|ox tob~n jd |hn mnand`| jd ,?"840 |ho| `s |hna |oxnl o| . |je`tn o DM\ jd ,094!


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|hjsn |ho| o}n uhjbbp ES\ d}nn ~ay}nyo}nl djjl" nl~co|`ja"hnob|h sn}t`cns" à|n}ao|`jaob |}otnb" nxyj}|s j~|s`ln O~s|}obò7

p |hjsn |ho| }ny}nsna|nl ejjls j} sn}t`cns aj| ocq~`}nl mp |hnnfybjpn} (s~ch os ejjls foa~doc|~}nl mp |hn nfybjpn})7

p

|hjsn y}jt`lnl mp oa nfybjpn} |ho| `s o sfobb m~sànssnfybjpn} uhj hos jy|nl aj| |j }ne`s|n} dj} ES\7 nxcb~lnld}àen mnand`|s7 oal |hjsn mnand`|s y}jt`lnl mp oanfybjpn} uhjsn oc|`t`|`ns o}n ày~| |oxnl aj bòm`b`|p dj}ES\ ja s~yyb`ns foln oal |hn s~yyb`n} coaaj| cbo`fc}nl`|s dj} |hn ES\ ja `|s m~sànss ày~|s dàoacòb

s~yyb`ns s~ch os bjoas" `ss~àe snc~}`|`ns" às~}oacn7 |hns~yybp jd }ns`lna|òb }na|ob y}nf`sns7



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p @d oa nfybjpn} s na|`|bnl |j ày~| |ox c}nl`|s à}nsync| jd |hn tob~n jd d}àen mnand`|s o| |hn |`fn|hn mnand`|s un}n y}jt`lnl |hna |hn |j|ob tob~n jdd}àen mnand`|s sj y}jt`lnl `s e}jssnl ~y |j o |ox&

àcb~s`tn tob~n ~sàe |hn djbbjuàe e}jss&~ydj}f~bo;

DM\ }o|n ' ES\ }o|n

(? & DM\ }o|n) x (?' ES\ }o|n) x DM\ }o|n

uh`ch cjfns |j; =!94


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\h`s dj}f~bo `s o`fnl o| }ncj~yàe oap ày~| |oxc}nl`| o}`sàe d}jf |hn y}jt`s`ja jd d}àen mnand`|smp oa nfybjpn} j} ossjcò|n" j} ~aln} oao}}oaenfna| mn|unna |hn nfybjpn} oal o |h`}lyo}|p! \hn DM\ oal ES\ }o|ns oyyb`combn o}n .oal ?9. }nsync|`tnbp!

\hn \pyn ? d}àen mnand`|s uj~bl àcb~ln s~ch|hàes os; Fj|j} tnh`cbn d}àen mnand`|s" nxynasn}n`fm~}snfna| s~ch os |nbnyhjan" nbnc|}`c`|poccj~a|" ljfns|`c |}otnb" LTL ybopn}"



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S|o|~|j}p fn|hjl;

Co} |}otnbs =>">99 g yn} oaa~f 6 9!??

Co} cjs| ,>9"999 oal ~snl dj} uhjbn jd pno}" 34> lops"Nfybjpnn cja|}`m~|nl ,3"999 |juo}ls |hn cjs|!

>9"999 x 34>*34> x 9!?? 6 >">99 3"999 6 =">99 x =!94"?4?!5> x . 6 DM\ ,="


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pOmj~| |hn Cjfyoap; HnbyU`|hOssèafna|!cjf`s oa jabàn |~|j}àe cjfyoap! J~} an|uj}g syoas3 cja|àna|s oal sntn}ob cj~a|}`ns!

pUn jddn} |h}nn gàls jd sn}t`cns; Ossèafna| Hnby"\hns`s Hnby oal Jabàn \~`|`jas dj} s|~lna|s à|hn`} cjbbnen j} a`tn}s`|p!

p

T`s`| ~s o|h||y;**uuu!hnbyu`|hossèafna|!cjf*


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