Important Issues Important Issues in in Tax Audit u/s 44AB Tax - - PowerPoint PPT Presentation

important issues important issues in in tax audit u s
SMART_READER_LITE
LIVE PREVIEW

Important Issues Important Issues in in Tax Audit u/s 44AB Tax - - PowerPoint PPT Presentation

Important Issues Important Issues in in Tax Audit u/s 44AB Tax Audit u/s 44AB


slide-1
SLIDE 1
  • Important Issues

in Tax Audit u/s 44AB Important Issues in Tax Audit u/s 44AB

  • !"!"

#$ %&#'()

  • !"!"

#$ %&#'()

slide-2
SLIDE 2

*+,#'(- *+,#'(- *+,#'(- *+,#'(-. . . .() () () ()

/& 0&& & 0&& & 0&& & 0&&1 1 1 1 2& 2& 2& 2&& & & &(! (! (! (! /!"&& !0 !"&& !0 !"&& !0 !"&& !01 1 1 1 2& 2& 2& 2&& & & &3' 3' 3' 3' /& 0&&4&554554556 0!787 & 0&&4&554554556 0!787 & 0&&4&554554556 0!787 & 0&&4&554554556 0!787 9!" &6 9!" &6 9!" &6 9!" &6 /!"&& !04&55679!" 83':;+<+ !"&& !04&55679!" 83':;+<+ !"&& !04&55679!" 83':;+<+ !"&& !04&55679!" 83':;+<+ /& 0&&4&555 & 0&&4&555 & 0&&4&555 & 0&&4&555

55 55 55 55

/& = 0%!7&"!9!4& & = 0%!7&"!9!4& & = 0%!7&"!9!4& & = 0%!7&"!9!4& 55 55 55 55

$* $* $* $*

/ 9! 0&!"9&!0>! &? ! 9! 0&!"9&!0>! &? ! 9! 0&!"9&!0>! &? ! 9! 0&!"9&!0>! &? ! % &4 % &4 % &4 % &4& & & & 00> 00> 00> 00>

!7@ !7@ !7@ !7@

/9! 00!& 9! 00!& 9! 00!& 9! 00!&

!7@ !7@ !7@ !7@

/ &&? 4@! &&? 4@! &&? 4@! &&? 4@! @ @ @ @

!7@ !7@ !7@ !7@

/0A:72 77 0A:72 77 0A:72 77 0A:72 77& & & &(3' (3' (3' (3'

#B( #B( #B( #B(

  • CA. Pramod Jain
slide-3
SLIDE 3

+,5555455 +,5555455 +,5555455 +,5555455

/

  • .

. . . ! ! ! ! /

  • .

. . . ,& ,& ,& ,&

& & & &7"% 7"% 7"% 7"% 1 1 1 1 ( ( ( (&

& & & ,

, , , . . . . +0!C +0!C +0!C +0!C1 1 1 1 (3'6 (3'6 (3'6 (3'6

  • 1

1 1 1 ('6+ ('6+ ('6+ ('6+. . . . -3'

  • 3'
  • 3'
  • 3'

/

  • 1

1 1 1 ! ! ! ! /

  • .

. . . ,& ,& ,& ,& /

  • .

. . . ! ! ! !

  • .

. . . + 0% + 0% + 0% + 0%. . . . +0!C +0!C +0!C +0!C1 1 1 1 )'6 )'6 )'6 )'6. . . . ('6 ('6 ('6 ('6 !! !! !! !!1 1 1 1

  • 1

1 1 1 536 536 536 536. . . . #36+ #36+ #36+ #36+. . . .@# @# @# @#

/

  • 1

1 1 1 ! ! ! ! /

  • .

. . . ! ! ! !

4& 4& 4& 4&1 1 1 1 + 0%+0!C + 0%+0!C + 0%+0!C + 0%+0!C1 1 1 1 3' 3' 3' 3'. . . .

  • 1

1 1 1 @6 @6 @6 @6 + + + +. . . . @ @ @ @

/

  • .

. . . ! ! ! ! /

  • .

. . . ,& ,& ,& ,&

  • .

. . . + 0%6+0!C + 0%6+0!C + 0%6+0!C + 0%6+0!C. . . .)36!77 && !0 )36!77 && !0 )36!77 && !0 )36!77 && !0. . . . ('6 ('6 ('6 ('6. . . . (36+ (36+ (36+ (36+. . . . (5 (5 (5 (5

  • CA. Pramod Jain
slide-4
SLIDE 4
  • CA. Pramod Jain
slide-5
SLIDE 5

DE+E+ DE+E+ DE+E+ DE+E+

D"

D" D" D"( ( ( (&

& & & 0#'(3

0#'(3 0#'(3 0#'(3

!00

!00 !00 !00&" 0 0290 !0 &" 0 0290 !0 &" 0 0290 !0 &" 0 0290 !0 =!>#--# =!>#--# =!>#--# =!>#--#

  • !00

!00 !00 !00&" 0 0 &" 0 0 &" 0 0 &" 0 0 & !0 & !0 & !0 & !0# # # #(=!" (=!" (=!" (=!"

  • !00&()5)>!!&C

!00&()5)>!!&C !00&()5)>!!&C !00&()5)>!!&C " !"9 " !"9 " !"9 " !"9 4& 4& 4& 4&$ $ $ $(!" (!" (!" (!"

  • 09 09&0

09 09&0 09 09&0 09 09&0

  • CA. Pramod Jain
slide-6
SLIDE 6

FE+ FE+ FE+ FE+. . . .

  • CA. Pramod Jain
slide-7
SLIDE 7

FE+ FE+ FE+ FE+1 1 1 1 + + + +

&&&&

&&&& &&&& &&&& 7&" 7&" 7&" 7&" 0&!" &!" &!" &!"

  • " 7

" 7 " 7 " 7. . . . 090!" 090!" 090!" 090!"" 7 " 7 " 7 " 7

0&!"

0&!" 0&!" 0&!". . . . 77= 77= 77= 77=!"&&! !0 !"&&! !0 !"&&! !0 !"&&! !0

0&!"E

0&!"E 0&!"E 0&!"E. . . . 77=!""7 77=!""7 77=!""7 77=!""7

&!0

&!0 &!0 &!0"! 0 "! 0 "! 0 "! 0& !0(@@= & !0(@@= & !0(@@= & !0(@@= 6 6 6 6

C!"0!"=!C9&!0&

C!"0!"=!C9&!0& C!"0!"=!C9&!0& C!"0!"=!C9&!0&

0=!C9&!0

0=!C9&!0 0=!C9&!0 0=!C9&!0>! &!790 >! &!790 >! &!790 >! &!790 !C " !C " !C " !C "04&(@)4(5'6 04&(@)4(5'6 04&(@)4(5'6 04&(@)4(5'6

""

"" "" "" !79!!" !79!!" !79!!" !79!!"&&&& &&&& &&&& &&&&6 6 6 6

  • CA. Pramod Jain
slide-8
SLIDE 8

+G +G +G +G1 1 1 1 +HE+ +HE+ +HE+ +HE+

  • 9!&

9!& 9!& 9!&!" 0 C 6 !" 0 C 6 !" 0 C 6 !" 0 C 6

  • !

! ! !!& &!" 0 C 6 !& &!" 0 C 6 !& &!" 0 C 6 !& &!" 0 C 6

  • !

! ! !!& &!"&9!&!" 0 C 6 !& &!"&9!&!" 0 C 6 !& &!"&9!&!" 0 C 6 !& &!"&9!&!" 0 C 6

  • 0 0&00!&00!"

0&00!&00!" 0&00!&00!" 0&00!&00!" 0 C 6 0 C 6 0 C 6 0 C 6

  • 0 0&00!&00!"

0&00!&00!" 0&00!&00!" 0&00!&00!" &9!&!" 0 C 6 &9!&!" 0 C 6 &9!&!" 0 C 6 &9!&!" 0 C 6

  • 9!&

9!& 9!& 9!&!"9&!0" !"9&!0" !"9&!0" !"9&!0"=!C =!C =!C =!C

  • 0 0&00!"=!!& &!"

0&00!"=!!& &!" 0&00!"=!!& &!" 0&00!"=!!& &!" 0 C !!" 0 C !!" 0 C !!" 0 C !!"&9!&!" 0 C &9!&!" 0 C &9!&!" 0 C &9!&!" 0 C

  • CA. Pramod Jain
slide-9
SLIDE 9

FE+ FE+ FE+ FE+. . . . + + + +

D

D D D! ! ! ! &90!>! & 079!70!"0 &90!>! & 079!70!"0 &90!>! & 079!70!"0 &90!>! & 079!70!"0 !"" !79!!" !"" !79!!" !"" !79!!" !"" !79!!"&&&& &&&& &&&& &&&&6 6 6 6

D

D D D! ! ! !&=0!0C =!!"0!""0 &=0!0C =!!"0!""0 &=0!0C =!!"0!""0 &=0!0C =!!"0!""0 0C!C 0%"09 !!"('&&0! 0C!C 0%"09 !!"('&&0! 0C!C 0%"09 !!"('&&0! 0C!C 0%"09 !!"('&&0! 9&"!7!"&!0C !0 9&"!7!"&!0C !0 9&"!7!"&!0C !0 9&"!7!"&!0C !0 0 0 C >!! & C!90 0 C >!! & C!90 0 C >!! & C!90 0 C >!! & C!90

&

& & &! 0%0& !"! 0& 0 ! 0%0& !"! 0& 0 ! 0%0& !"! 0& 0 ! 0%0& !"! 0& 0&&&& &&&& &&&& &&&&1 1 1 1 C C C C"C "C "C "C. . . . & & & &( ( ( (

& 0=!

& 0=! & 0=! & 0=!&&&& &&&& &&&& &&&& C C C C1 1 1 1 & & & &

  • &% C0%049!C &

&% C0%049!C & &% C0%049!C & &% C0%049!C & C C C C1 1 1 1 ( ( ( (

  • CA. Pramod Jain
slide-10
SLIDE 10
  • 9&!0!" 7>!> !

9&!0!" 7>!> ! 9&!0!" 7>!> ! 9&!0!" 7>!> ! 0 &=& 0&& !0& 9> 0 &=& 0&& !0& 9> 0 &=& 0&& !0& 9> 0 &=& 0&& !0& 9> &&&& &&&& &&&& &&&& 00& !00 0!"! 00& !00 0!"! 00& !00 0!"! 00& !00 0!"! !77 99!&29I !77 99!&29I !77 99!&29I !77 99!&29I

00!"9!"&& !0&C &97

00!"9!"&& !0&C &97 00!"9!"&& !0&C &97 00!"9!"&& !0&C &97

  • ! 0!&!"=& 0&&!"

! 0!&!"=& 0&&!" ! 0!&!"=& 0&&!" ! 0!&!"=& 0&&!"! ! ! !

  • J

J J J

&

& & &!"9!&! !"9!&! !"9!&! !"9!&!

&C &

&C & &C & &C &

+

+ + +! ! ! ! ! ! ! !&&!7 0! 0!&!" &&!7 0! 0!&!" &&!7 0! 0!&!" &&!7 0! 0!&!" =& 0&& =& 0&& =& 0&& =& 0&&=!790 &0%% 0 =!790 &0%% 0 =!790 &0%% 0 =!790 &0%% 0=& 0&& =& 0&& =& 0&& =& 0&&!" !" !" !" !770 !0& 0&!&9 &!& !770 !0& 0&!&9 &!& !770 !0& 0&!&9 &!& !770 !0& 0&!&9 &!&; ; ; ; &!& 7 =& 0&&& &!& 7 =& 0&&& &!& 7 =& 0&&& &!& 7 =& 0&&&

FE+ FE+ FE+ FE+1 1 1 1 +HE+ +HE+ +HE+ +HE+

  • CA. Pramod Jain
slide-11
SLIDE 11

KKK KKK KKK KKK

0 09 >! &% C 0%

0 09 >! &% C 0% 0 09 >! &% C 0% 0 09 >! &% C 0% !0 0%&C &!&=& !0 0%&C &!&=& !0 0%&C &!&=& !0 0%&C &!&=& !02 !" &! 0%!790K !02 !" &! 0%!790K !02 !" &! 0%!790K !02 !" &! 0%!790K

00 00 !!"!790 &&

00 00 !!"!790 && 00 00 !!"!790 && 00 00 !!"!790 && !7(3 " "!!790K !7(3 " "!!790K !7(3 " "!!790K !7(3 " "!!790K

0 09 >! &% C 0%

0 09 >! &% C 0% 0 09 >! &% C 0% 0 09 >! &% C 0% !0 0%&C &! !0 0%&C &! !0 0%&C &! !0 0%&C &!! 0% ! 0% ! 0% ! 0%!790 !790 !790 !790 && " "!+ 0!7#)! & && " "!+ 0!7#)! & && " "!+ 0!7#)! & && " "!+ 0!7#)! & &=& !790K &=& !790K &=& !790K &=& !790K

  • CA. Pramod Jain
slide-12
SLIDE 12

@ @ @ @

+!3&

+!3& +!3& +!3&

7&!7@2927 0 !0

7&!7@2927 0 !0 7&!7@2927 0 !0 7&!7@2927 0 !0 !"=!!J& !"=!!J& !"=!!J& !"=!!J&

9 0 !0&=L!!=&C !0&4

9 0 !0&=L!!=&C !0&4 9 0 !0&=L!!=&C !0&4 9 0 !0&=L!!=&C !0&4 ? " !0&!=% C0I ? " !0&!=% C0I ? " !0&!=% C0I ? " !0&!=% C0I

00 70&

00 70& 00 70& 00 70&1 1 1 1 @ @ @ @

!7@

!7@ !7@ !7@1 1 1 1 3 3 3 3

B''K

B''K B''K B''K

  • CA. Pramod Jain
slide-13
SLIDE 13

B'' B'' B'' B''1 1 1 1 @ @ @ @

&&&&M&

&&&&M& &&&&M& &&&&M& &9!0& = "! 00 70& &9!0& = "! 00 70& &9!0& = "! 00 70& &9!0& = "! 00 70& 070 70 70 70!" & 0!7@ !" & 0!7@ !" & 0!7@ !" & 0!7@

( ( ( (

+ + + + &&&& &&9!0& ="! &&&& &&9!0& ="! &&&& &&9!0& ="! &&&& &&9!0& ="! 99 !00" 99 !00" 99 !00" 99 !00" 9&0 !0!"" 00 &70& 9&0 !0!"" 00 &70& 9&0 !0!"" 00 &70& 9&0 !0!"" 00 &70& 0!0> 0!0> 0!0> 0!0> !0 0%0& &&= !0 0%0& &&= !0 0%0& &&= !0 0%0& &&=

  • 0"!& 00

0"!& 00 0"!& 00 0"!& 00 !0!&70%707 0& &0&&!0= !0!&70%707 0& &0&&!0= !0!&70%707 0& &0&&!0= !0!&70%707 0& &0&&!0= 99 !0!"" 00 &70&""!77 99 !0!"" 00 &70&""!77 99 !0!"" 00 &70&""!77 99 !0!"" 00 &70&""!77 7 &&70>!"!! 7 &&70>!"!! 7 &&70>!"!! 7 &&70>!"!!

  • #

# # #

099 0%" 00 &70&70%70 &&9!0& = 99 0%" 00 &70&70%70 &&9!0& = 99 0%" 00 &70&70%70 &&9!0& = 99 0%" 00 &70&70%70 &&9!0& = "!&&&& 0%0 M&= !!0 0&%! 0%!00 "!&&&& 0%0 M&= !!0 0&%! 0%!00 "!&&&& 0%0 M&= !!0 0&%! 0%!00 "!&&&& 0%0 M&= !!0 0&%! 0%!00 &!& 0%&99 =7&!%! 0%!000 &!& 0%&99 =7&!%! 0%!000 &!& 0%&99 =7&!%! 0%!000 &!& 0%&99 =7&!%! 0%!000 & 0%%! 0%!00=& &!"!0 0%0&&70%70 & 0%%! 0%!00=& &!"!0 0%0&&70%70 & 0%%! 0%!00=& &!"!0 0%0&&70%70 & 0%%! 0%!00=& &!"!0 0%0&&70%70 00&! ? 0 !!&!9 !0&!& 00&! ? 0 !!&!9 !0&!& 00&! ? 0 !!&!9 !0&!& 00&! ? 0 !!&!9 !0&!& 0! & 0 C=!!&! 0! & 0 C=!!&! 0! & 0 C=!!&! 0! & 0 C=!!&!

@ @ @ @

+!& +!& +!& +!&%> %!C00&9!0& ="!!C& 0% %> %!C00&9!0& ="!!C& 0% %> %!C00&9!0& ="!!C& 0% %> %!C00&9!0& ="!!C& 0% 0 M&" 00 9! 0%9!&& 0 M&" 00 9! 0%9!&& 0 M&" 00 9! 0%9!&& 0 M&" 00 9! 0%9!&&

  • CA. Pramod Jain
slide-14
SLIDE 14

B''@ B''@ B''@ B''@

+2 !M&&9!0& =

+2 !M&&9!0& = +2 !M&&9!0& = +2 !M&&9!0& =

  • !=L C&!

!=L C&! !=L C&! !=L C&!!= 0&!0=&&0=! != 0&!0=&&0=! != 0&!0=&&0=! != 0&!0=&&0=! >" 00 &70&&>!" >" 00 &70&&>!" >" 00 &70&&>!" >" 00 &70&&>!" "!77 7 &&70 "!77 7 &&70 "!77 7 &&70 "!77 7 &&70 >!"! >!"! >!"! >!"! !0! &&0 !M&9! 0&! !0! &&0 !M&9! 0&! !0! &&0 !M&9! 0&! !0! &&0 !M&9! 0&! !9 0 !0&!0=&&0 & %C!" !9 0 !0&!0=&&0 & %C!" !9 0 !0&!0=&&0 & %C!" !9 0 !0&!0=&&0 & %C!" &&0= & &&0= & &&0= & &&0= &0!%0 0!%0 0!%0 0!%00 !0 0!0> &> >& !0 0!0> &> >& !0 0!0> &> >& !0 0!0> &> >&

  • 7 7 &&70

7 7 &&70 7 7 &&70 7 7 &&70>0 2 && &&70& >0 2 && &&70& >0 2 && &&70& >0 2 && &&70& 0 &"!7"!!0!0& 0 &"!7"!!0!0& 0 &"!7"!!0!0& 0 &"!7"!!0!0& 7 " 0 C ! 0%%%! 7 " 0 C ! 0%%%! 7 " 0 C ! 0%%%! 7 " 0 C ! 0%%%! &!0==29! 0"0!0!7 &!0==29! 0"0!0!7 &!0==29! 0"0!0!7 &!0==29! 0"0!0!7 & !0&!"&&J0!0=& &!"& & !0&!"&&J0!0=& &!"& & !0&!"&&J0!0=& &!"& & !0&!"&&J0!0=& &!"&

  • CA. Pramod Jain
slide-15
SLIDE 15

B''@ B''@ B''@ B''@

&9!"0 0!0> &>2 &

&9!"0 0!0> &>2 & &9!"0 0!0> &>2 & &9!"0 0!0> &>2 & 9!"&& !0L%7007 0 09!"&& !0 9!"&& !0L%7007 0 09!"&& !0 9!"&& !0L%7007 0 09!"&& !0 9!"&& !0L%7007 0 09!"&& !0 &J9 &7 &J9 &7 &J9 &7 &J9 &7 !%! !%! !%! !%!

D

D D D&! &! &! &!I I I I

0 "

0 " 0 " 0 "0&&&& &J&!"7 7 &&70!" 0&&&& &J&!"7 7 &&70!" 0&&&& &J&!"7 7 &&70!" 0&&&& &J&!"7 7 &&70!" " 00 &70&>!"!!& %00 " 00 &70&>!"!!& %00 " 00 &70&>!"!!& %00 " 00 &70&>!"!!& %00 9"!7 9!&&9!0& C!!& &J&0!= 0 9"!7 9!&&9!0& C!!& &J&0!= 0 9"!7 9!&&9!0& C!!& &J&0!= 0 9"!7 9!&&9!0& C!!& &J&0!= 0 C 0 &&"" 0099!9 !9!C C 0 &&"" 0099!9 !9!C C 0 &&"" 0099!9 !9!C C 0 &&"" 0099!9 !9!C =& &"!!!9 0 !0+ &J!"0! 0%7 =& &"!!!9 0 !0+ &J!"0! 0%7 =& &"!!!9 0 !0+ &J!"0! 0%7 =& &"!!!9 0 !0+ &J!"0! 0%7 7 &&70& 0%"!7" & %0"!!0 7 &&70& 0%"!7" & %0"!!0 7 &&70& 0%"!7" & %0"!!0 7 &&70& 0%"!7" & %0"!!0 & 0%"!7!&"7 0C!C!& !0"!% & 0%"!7!&"7 0C!C!& !0"!% & 0%"!7!&"7 0C!C!& !0"!% & 0%"!7!&"7 0C!C!& !0"!% 00 !0!7 && !0&7 &9&0 !0&!!C !" 00 !0!7 && !0&7 &9&0 !0&!!C !" 00 !0!7 && !0&7 &9&0 !0&!!C !" 00 !0!7 && !0&7 &9&0 !0&!!C !" 00!0! 00!0! 00!0! 00!0!

  • CA. Pramod Jain
slide-16
SLIDE 16

B''@ B''@ B''@ B''@

= 0

= 0 = 0 = 000&0 0%!" 00!0!C0! 0 00&0 0%!" 00!0!C0! 0 00&0 0%!" 00!0!C0! 0 00&0 0%!" 00!0!C0! 0 !!& %0 9!&99!9 0 !!& %0 9!&99!9 0 !!& %0 9!&99!9 0 !!& %0 9!&99!9 0 7&0& 7&0& 7&0& 7&0&

  • C

C C C99!9 0&&!"!0 0%9! &&0 99!9 0&&!"!0 0%9! &&0 99!9 0&&!"!0 0%9! &&0 99!9 0&&!"!0 0%9! &&0 &!0=0&&!"!0 0%& 7&0 &!&& &!0=0&&!"!0 0%& 7&0 &!&& &!0=0&&!"!0 0%& 7&0 &!&& &!0=0&&!"!0 0%& 7&0 &!&& 7=70%70 7=70%70 7=70%70 7=70%70

!0

!0 !0 !0!099!9 0&&!"70%70M&&!"%! 0% !099!9 0&&!"70%70M&&!"%! 0% !099!9 0&&!"70%70M&&!"%! 0% !099!9 0&&!"70%70M&&!"%! 0% !00=& &!"!0 0%0=&!0 C 0 !00=& &!"!0 0%0=&!0 C 0 !00=& &!"!0 0%0=&!0 C 0 !00=& &!"!0 0%0=&!0 C 0 != 0>7 0 02 &&!C0&! != 0>7 0 02 &&!C0&! != 0>7 0 02 &&!C0&! != 0>7 0 02 &&!C0&! !0 !0&7&& %0 " 0!=!0!790M&= !0 !0&7&& %0 " 0!=!0!790M&= !0 !0&7&& %0 " 0!=!0!790M&= !0 !0&7&& %0 " 0!=!0!790M&= !!0 0&%! 0%!00">!07 !!0 0&%! 0%!00">!07 !!0 0&%! 0%!00">!07 !!0 0&%! 0%!00">!07 0 02 &&>? !>0 !0 0! !M& 0 02 &&>? !>0 !0 0! !M& 0 02 &&>? !>0 !0 0! !M& 0 02 &&>? !>0 !0 0! !M& 9!! &!&& 0" 00 &70&! " 9!! &!&& 0" 00 &70&! " 9!! &!&& 0" 00 &70&! " 9!! &!&& 0" 00 &70&! " & &!&& 0?!7! "!!9 0 !0 & &!&& 0?!7! "!!9 0 !0 & &!&& 0?!7! "!!9 0 !0 & &!&& 0?!7! "!!9 0 !0 !0& !0&=&!0 C 0!= 09! !0& !0&=&!0 C 0!= 09! !0& !0&=&!0 C 0!= 09! !0& !0&=&!0 C 0!= 09! !"! !M&9!!>C" !"! !M&9!!>C" !"! !M&9!!>C" !"! !M&9!!>C"C0&! C0&! C0&! C0&!!0 !0&7 !0 !0&7 !0 !0&7 !0 !0&7 &!790!&!!0 0&%! 0%!00 &!790!&!!0 0&%! 0%!00 &!790!&!!0 0&%! 0%!00 &!790!&!!0 0&%! 0%!00

  • CA. Pramod Jain
slide-17
SLIDE 17

B''@ B''@ B''@ B''@

C!C9&0 !0&0!00!"

C!C9&0 !0&0!00!" C!C9&0 !0&0!00!" C!C9&0 !0&0!00!" " 00 &70& 0 0% &!&&0> " 00 &70& 0 0% &!&&0> " 00 &70& 0 0% &!&&0> " 00 &70& 0 0% &!&&0> " 00 &70&9&00 0%0& !0&0 " 00 &70&9&00 0%0& !0&0 " 00 &70&9&00 0%0& !0&0 " 00 &70&9&00 0%0& !0&0 C0& 0700 C&" 9&0 !0 C0& 0700 C&" 9&0 !0 C0& 0700 C&" 9&0 !0 C0& 0700 C&" 9&0 !0

D!770 > !&%> %!C00% 0%

D!770 > !&%> %!C00% 0% D!770 > !&%> %!C00% 0% D!770 > !&%> %!C00% 0% 7!0%!7&900&!90 7 0%!" 7!0%!7&900&!90 7 0%!" 7!0%!7&900&!90 7 0%!" 7!0%!7&900&!90 7 0%!" 0& %0 " 0 " 0 0%& 0 0%0& %0 " 0 0& %0 " 0 " 0 0%& 0 0%0& %0 " 0 0& %0 " 0 " 0 0%& 0 0%0& %0 " 0 0& %0 " 0 " 0 0%& 0 0%0& %0 " 0 " 0 & 0 00!0!> 0 " 0%! " 0 & 0 00!0!> 0 " 0%! " 0 & 0 00!0!> 0 " 0%! " 0 & 0 00!0!> 0 " 0%!

D&!9!C !&%> %!C00> &70

D&!9!C !&%> %!C00> &70 D&!9!C !&%> %!C00> &70 D&!9!C !&%> %!C00> &70 >C!79 > C0 ? 70& >C!79 > C0 ? 70& >C!79 > C0 ? 70& >C!79 > C0 ? 70& % 0% 09000!!770 > 7 % 0% 09000!!770 > 7 % 0% 09000!!770 > 7 % 0% 09000!!770 > 7 !0& 9&0!7&7&!0==!% !0& 9&0!7&7&!0==!% !0& 9&0!7&7&!0==!% !0& 9&0!7&7&!0==!% !=!0! 09000>99 = !=!0! 09000>99 = !=!0! 09000>99 = !=!0! 09000>99 = &"%& &"%& &"%& &"%&

  • CA. Pramod Jain
slide-18
SLIDE 18

B'' B'' B'' B''1 1 1 1 3 3 3 3

# # # # +

+ + + &&&& &&&& &&&& &&&& & & & &&9!0& ="!99 !0 &9!0& ="!99 !0 &9!0& ="!99 !0 &9!0& ="!99 !0 !" !" !" !"&70!" &70!" &70!" &70!"9 &? != 9 &? != 9 &? != 9 &? != "0 &0& !055 "0 &0& !055 "0 &0& !055 "0 &0& !055 !" !" !" !"

  • 0!7

0!7 0!7 0!7. . . . 2()$(002> 0!7! 2()$(002> 0!7! 2()$(002> 0!7! 2()$(002> 0!7! @ @ @ @> > > > $*(=!"0!7+2 $*(=!"0!7+2 $*(=!"0!7+2 $*(=!"0!7+2 &()$#% C0 &()$#% C0 &()$#% C0 &()$#% C0! ! ! ! 9 & 9 & 9 & 9 &&99!C & !0&!"0!7 &99!C & !0&!"0!7 &99!C & !0&!"0!7 &99!C & !0&!"0!7. . . . 2()$( 2()$( 2()$( 2()$(> & > & > & > &! " !0& ! " !0& ! " !0& ! " !0& & & & &

  • != 0 0

!= 0 0 != 0 0 != 0 0

  • 70

70 70 70

  • CA. Pramod Jain
slide-19
SLIDE 19

B'' B'' B'' B''1 1 1 1 3 3 3 3

D

D D D&! &! &! &!&9!0& ="!C " 0%&70!" &9!0& ="!C " 0%&70!" &9!0& ="!C " 0%&70!" &9!0& ="!C " 0%&70!" 9 &? 9 &? 9 &? 9 &? !="0 &0& !0 !="0 &0& !0 !="0 &0& !0 !="0 &0& !0 55 55 55 55!"0!7 !"0!7 !"0!7 !"0!7. . . .2 2 2 2()$( ()$( ()$( ()$(002> 002> 002> 002> 0!7!@> $*(= 0!7!@> $*(= 0!7!@> $*(= 0!7!@> $*(=!"0!7 !"0!7 !"0!7 !"0!7. . . . 2 2 2 2&()$# &()$# &()$# &()$#D D D DC C C C!074! !074! !074! !074! C " !0 C " !0 C " !0 C " !0!" !" !" !"&70 0!0> &70 0!0> &70 0!0> &70 0!0> * 0!!0+2 * 0!!0+2 * 0!!0+2 * 0!!0+2 0& !0 0& !0 0& !0 0& !055!" 55!" 55!" 55!" 0!7 0!7 0!7 0!7. . . .2()$( &&=0& 2()$( &&=0& 2()$( &&=0& 2()$( &&=0& !" !" !" !"

  • !00&!"0

!00&!"0 !00&!"0 !00&!"0

  • CA. Pramod Jain
slide-20
SLIDE 20
  • CA. Pramod Jain
slide-21
SLIDE 21

+ + + +D D D D #'-#'(- #'-#'(- #'-#'(- #'-#'(-

B 7&70

B 7&70 B 7&70 B 7&70

( 79

( 79 ( 79 ( 79

('0> 7&

('0> 7& ('0> 7& ('0> 7&1 1 1 1 # # # #1 1 1 1 @(@#'() @(@#'() @(@#'() @(@#'() 00!>@(@#'#' 00!>@(@#'#' 00!>@(@#'#' 00!>@(@#'#'1 1 1 1 @';55 @';55 @';55 @';55

  • CA. Pramod Jain
slide-22
SLIDE 22

#'-#'(- #'-#'(- #'-#'(- #'-#'(-. . . . + + + +

!5()#5#$;@(;

!5()#5#$;@(; !5()#5#$;@(; !5()#5#$;@(;

5

5 5 51 1 1 1 *+ *+ *+ *+

()

() () ()1 1 1 1 7!0& = 7!0& = 7!0& = 7!0& =1 1 1 1 &@# &@# &@# &@#

  • #5

#5 #5 #51 1 1 1 7!0&7!=9!" &4& 7!0&7!=9!" &4& 7!0&7!=9!" &4& 7!0&7!=9!" &4& @#@# @#@# @#@# @#@#

#$

#$ #$ #$1 1 1 1 5@ 5@ 5@ 5@1 1 1 1 &% &% &% &%1 1 1 1 > > > >

  • CA. Pramod Jain
slide-23
SLIDE 23

@( @( @( @(. . . . #$)4+ #$)4+ #$)4+ #$)4+1 1 1 1

  • D

D D D()B(B ()B(B ()B(B ()B(B

  • .

. . . &!"970!"!0!9!& &!"970!"!0!9!& &!"970!"!0!9!& &!"970!"!0!9!& !0&9 " C0 007!02 0% !0&9 " C0 007!02 0% !0&9 " C0 007!02 0% !0&9 " C0 007!02 0% 7 &9 " 0& !0#$)+7 0% 7 &9 " 0& !0#$)+7 0% 7 &9 " 0& !0#$)+7 0% 7 &9 " 0& !0#$)+7 0% 9C !& 9C !& 9C !& 9C !&

>

> > > C C C C. . . . >970>&7= >970>&7= >970>&7= >970>&7= ?!=0J"!&!"!0 0% ?!=0J"!&!"!0 0% ?!=0J"!&!"!0 0% ?!=0J"!&!"!0 0% &&7!%=0J!06 &&7!%=0J!06 &&7!%=0J!06 &&7!%=0J!06

>C

>C >C >C. . . . 0&970>&7= 0&970>&7= 0&970>&7= 0&970>&7= ?!=0J">&7>& ?!=0J">&7>& ?!=0J">&7>& ?!=0J">&7>&J0!

J0! J0! J0! 9 9 9 9 9

9 9 9 = = = =0!09?!0 0!09?!0 0!09?!0 0!09?!0 !09=0J" !09=0J" !09=0J" !09=0J"

  • CA. Pramod Jain
slide-24
SLIDE 24

@( @( @( @(. . . . #$)4+ #$)4+ #$)4+ #$)4+1 1 1 1

  • D

D D D()B(B ()B(B ()B(B ()B(B

>

> > >. . . . &!"970!"!0!9!& ! &!"970!"!0!9!& ! &!"970!"!0!9!& ! &!"970!"!0!9!& ! 0&9 " C0 007!02 0% 0&9 " C0 007!02 0% 0&9 " C0 007!02 0% 0&9 " C0 007!02 0% 7 &9 " 0& !0#$)+ C!> &0 7 &9 " 0& !0#$)+ C!> &0 7 &9 " 0& !0#$)+ C!> &0 7 &9 " 0& !0#$)+ C!> &0 =?!=0J"!&!"!0 0% =?!=0J"!&!"!0 0% =?!=0J"!&!"!0 0% =?!=0J"!&!"!0 0% &&7!%=0J!0 0%9C !& &&7!%=0J!0 0%9C !& &&7!%=0J!0 0%9C !& &&7!%=0J!0 0%9C !&

  • 07&&0

07&&0 07&&0 07&&0

  • "C =>

"C => "C => "C => &&&& &&&& &&&& &&&&!" !" !" !" 96 96 96 96

7!0

7!0 7!0 7!0!" !" !" !" 970!" 970!" 970!" 970!"!0 !0 !0 !0!9!& !0&9 " !9!& !0&9 " !9!& !0&9 " !9!& !0&9 " C0 C!> &0=?!=0J" C0 C!> &0=?!=0J" C0 C!> &0=?!=0J" C0 C!> &0=?!=0J" !&!"!0 0%&&7!%=0J!0 !&!"!0 0%&&7!%=0J!0 !&!"!0 0%&&7!%=0J!0 !&!"!0 0%&&7!%=0J!0 0%9C !& 0%9C !& 0%9C !& 0%9C !&

  • CA. Pramod Jain
slide-25
SLIDE 25

@( @( @( @(. . . . #$)4+ #$)4+ #$)4+ #$)4+1 1 1 1

  • D

D D D()B(B ()B(B ()B(B ()B(B

>

> > >. . . . & & & &!"970!" !"970!" !"970!" !"970!"!049!& !049!& !049!& !049!& !0 !0 !0 !0 &9 " C0 00 &9 " C0 00 &9 " C0 00 &9 " C0 0072 0% 72 0% 72 0% 72 0% 7 &9 " 0 7 &9 " 0 7 &9 " 0 7 &9 " 0 & & & &#$)+ #$)+ #$)+ #$)+ C=?4=0J"> &0!0 C=?4=0J"> &0!0 C=?4=0J"> &0!0 C=?4=0J"> &0!0 !09?4=0J" 0% !09?4=0J" 0% !09?4=0J" 0% !09?4=0J" 0%, , , ,

07&&

07&& 07&& 07&&; ; ; ; "C => "C => "C => "C => &&&& &&&& &&&& &&&&!" !" !" !" 96 96 96 96

7!0

7!0 7!0 7!0!" !" !" !"970!" 970!" 970!" 970!"!0 !0 !0 !0!9!& !0 !9!& !0 !9!& !0 !9!& !0 &9 " C0 C=?!=0J &9 " C0 C=?!=0J &9 " C0 C=?!=0J &9 " C0 C=?!=0J "> &0!0 "> &0!0 "> &0!0 "> &0!04 4 4 49? 9? 9? 9?4 4 4 4=0J" =0J" =0J" =0J" 0%9C !& 0%9C !& 0%9C !& 0%9C !&

  • CA. Pramod Jain
slide-26
SLIDE 26

@5 @5 @5 @5. . . . E++E+ E++E+ E++E+ E++E+

@5

@5 @5 @5

  • =

= = =1 1 1 1 "+ "+ "+ "+4+ 4+ 4+ 4+70 70 70 700! 0! 0! 0!"0 &> 0 "0 &> 0 "0 &> 0 "0 &> 0 9& = 9& = 9& = 9& = 7 7 7 7

  • "0 &I

"0 &I "0 &I "0 &I

>@5=

>@5= >@5= >@5=. . . . D D D D&&&& &&&& &&&& &&&& &? &? &? &? !"0 &&70!" !"0 &&70!" !"0 &&70!" !"0 &&70!"+4+ +4+ +4+ +4+"& "& "& "& 9&"0 & &I 9&"0 & &I 9&"0 & &I 9&"0 & &I

+

+ + +

+9!"!7

+9!"!7 +9!"!7 +9!"!7

!""0 & 0%

!""0 & 0% !""0 & 0% !""0 & 0%

!""0 & 0% ""0 &

!""0 & 0% ""0 & !""0 & 0% ""0 & !""0 & 0% ""0 &

D

D D D

  • +4+70!0 0&

+4+70!0 0& +4+70!0 0& +4+70!0 0& 0"!7 !0 0"!7 !0 0"!7 !0 0"!7 !0=!0& !0&> =!0& !0&> =!0& !0&> =!0& !0&> ? ? ? ? ! ! ! != = = =9! 9! 9! 9!"0!9&"0 & &!" "0!9&"0 & &!" "0!9&"0 & &!" "0!9&"0 & &!" &40& !0&> 0!9! &40& !0&> 0!9! &40& !0&> 0!9! &40& !0&> 0!9! 1 1 1 1 +0&9!&KKK +0&9!&KKK +0&9!&KKK +0&9!&KKK1 1 1 1 &40!KK &40!KK &40!KK &40!KK1 1 1 1 != != != !=%0 0 %0 0 %0 0 %0 0 ""0!"!9 0 !0 ""0!"!9 0 !0 ""0!"!9 0 !0 ""0!"!9 0 !0

  • CA. Pramod Jain
slide-27
SLIDE 27

# # # #) ) ) ). . . . + + + +

#)

#) #) #)

  • .

. . . D D D D07!0 &!= 07!0 &!= 07!0 &!= 07!0 &!= 0& 0!7%=0 0& 0!7%=0 0& 0!7%=0 0& 0!7%=0 N 0!7"!7!&!&M& N 0!7"!7!&!&M& N 0!7"!7!&!&M& N 0!7"!7!&!&M& "! "! "! "!3$# 2KOC0 3$# 2KOC0 3$# 2KOC0 3$# 2KOC0 "!" P,&4! "!" P,&4! "!" P,&4! "!" P,&4!

  • #)=

#)= #)= #)=

  • .

. . . " " " "&9&"0 & &9&"0 & &9&"0 & &9&"0 & "!!> 0% &I "!!> 0% &I "!!> 0% &I "!!> 0% &I

  • !" 0!7

!" 0!7 !" 0!7 !" 0!7

  • 7!0

7!0 7!0 7!0!" !" !" !"

  • CA. Pramod Jain
slide-28
SLIDE 28

# # # #) ) ) ). . . . + + + +

4&H,Q C&&#3J&&C0

4&H,Q C&&#3J&&C0 4&H,Q C&&#3J&&C0 4&H,Q C&&#3J&&C0 % 0&9!9 0,#'(B % 0&9!9 0,#'(B % 0&9!9 0,#'(B % 0&9!9 0,#'(B. . . .(-"!7 (-"!7 (-"!7 (-"!7

&9%70&= 0!

&9%70&= 0! &9%70&= 0! &9%70&= 0! !79&0"!" 0! ! !79&0"!" 0! ! !79&0"!" 0! ! !79&0"!" 0! ! 0,#'() 0,#'() 0,#'() 0,#'(). . . .#'0"!" &7!0= #'0"!" &7!0= #'0"!" &7!0= #'0"!" &7!0= !&0!0 0=!!J& !&0!0 0=!!J& !&0!0 0=!!J& !&0!0 0=!!J&

!0" 7&7!0 & C=

!0" 7&7!0 & C= !0" 7&7!0 & C= !0" 7&7!0 & C=

4&H,Q> &!"" 0,#'#'

4&H,Q> &!"" 0,#'#' 4&H,Q> &!"" 0,#'#' 4&H,Q> &!"" 0,#'#'. . . .#( #( #( #(

D0&! !9!K

D0&! !9!K D0&! !9!K D0&! !9!K

  • CA. Pramod Jain
slide-29
SLIDE 29

#) #) #) #). . . . + + + +

#)

#) #) #)

  • .

. . . D D D D07!0 07!0 07!0 07!0 & & & &!= != != !=

  • &

& & &

  • !

! ! !7 7 7 7

  • %

% % %

  • =

= = =

  • N 0!7"!7!&!&M&

N 0!7"!7!&!&M& N 0!7"!7!&!&M& N 0!7"!7!&!&M& "! 0 "! 0 "! 0 "! 0

  • 3$#2

3$#2 3$#2 3$#2K,&4! K,&4! K,&4! K,&4!

  • #)=

#)= #)= #)=

  • .

. . . " " " "&9&"0 & &9&"0 & &9&"0 & &9&"0 & "!!> 0% &I "!!> 0% &I "!!> 0% &I "!!> 0% &I

  • !" 0!7

!" 0!7 !" 0!7 !" 0!7

  • 7!0

7!0 7!0 7!0!" !" !" !"

!>!9!!0!0!C& 7&K

!>!9!!0!0!C& 7&K !>!9!!0!0!C& 7&K !>!9!!0!0!C& 7&K

  • CA. Pramod Jain
slide-30
SLIDE 30

3$#H*+ 3$#H*+ 3$#H*+ 3$#H*+

  • CA. Pramod Jain
slide-31
SLIDE 31

*+ *+ *+ *+

3$#2

3$#2 3$#2 3$#2>" >" >" >"( ( ( (&

& & & 9 #'(B

9 #'(B 9 #'(B 9 #'(B

0 C ;E!C"!&&&60

0 C ;E!C"!&&&60 0 C ;E!C"!&&&60 0 C ;E!C"!&&&60

7&0!790 &"!&&

7&0!790 &"!&& 7&0!790 &"!&& 7&0!790 &"!&&

!>,!C"!I

!>,!C"!I !>,!C"!I !>,!C"!I

!0

!0 !0 !0

77!C=!9

77!C=!9 77!C=!9 77!C=!9

!9!077!C=!9

!9!077!C=!9 !9!077!C=!9 !9!077!C=!9

  • CA. Pramod Jain
slide-32
SLIDE 32

, , , ,

C&0&7!"7!0

C&0&7!"7!0 C&0&7!"7!0 C&0&7!"7!0

D !!0& !0

D !!0& !0 D !!0& !0 D !!0& !0

%%%C!"> 2&&

%%%C!"> 2&& %%%C!"> 2&& %%%C!"> 2&& 3''''4 3''''4 3''''4 3''''4. . . .

0!7

0!7 0!7 0!7. . . . >!!"%%%C >!!"%%%C >!!"%%%C >!!"%%%C !"&&7 !"&&7 !"&&7 !"&&7

29 !0&

29 !0& 29 !0& 29 !0&1 1 1 1 C& &&& C& &&& C& &&& C& &&&

  • CA. Pramod Jain
slide-33
SLIDE 33

G+,3$#H G+,3$#H G+,3$#H G+,3$#H

!C&0= 0%!=!

!C&0= 0%!=! !C&0= 0%!=! !C&0= 0%!=!

C&> !!0& !0

C&> !!0& !0 C&> !!0& !0 C&> !!0& !0. . . . &79 &79 &79 &79 C2& C2& C2& C2&&3''''4 &3''''4 &3''''4 &3''''4. . . .

C&!% 0?!0& !0&&

C&!% 0?!0& !0&& C&!% 0?!0& !0&& C&!% 0?!0& !0&& 0&79C= 0% %!"I 0&79C= 0% %!"I 0&79C= 0% %!"I 0&79C= 0% %!"I

&3''''4

&3''''4 &3''''4 &3''''4. . . .

3:!"!0& !0

3:!"!0& !0 3:!"!0& !0 3:!"!0& !0

D

D D D!"%70 !"%70 !"%70 !"%70; ; ; ;!"% & !0 !"% & !0 !"% & !0 !"% & !0 0!&7C!0!"%70 0!&7C!0!"%70 0!&7C!0!"%70 0!&7C!0!"%70 " " " " &!79707=4 &!79707=4 &!79707=4 &!79707=4 9?4=0J 9?4=0J 9?4=0J 9?4=0J " " " "4 4 4 4!0!="! !0!="! !0!="! !0!="!

  • !"

!" !" !"%70 %70 %70 %70

  • CA. Pramod Jain
slide-34
SLIDE 34

G+, G+, G+, G+,

"C &9=

"C &9= "C &9= "C &9=&&&& &&&& &&&& &&&& 4&3'# 4&3'# 4&3'# 4&3'# 7"!G !0"" 7"!G !0"" 7"!G !0"" 7"!G !0""

&&!0!CK

&&!0!CK &&!0!CK &&!0!CK

  • &! %&

&! %& &! %& &! %& 0 0= 0% = 0% = 0% = 0%!0! !0! !0! !0! 9!C & !0&!" 9!C & !0&!" 9!C & !0&!" 9!C & !0&!"3' 3' 3' 3'. . . .

  • &! %& 09! &0!R0!= 0%!

&! %& 09! &0!R0!= 0%! &! %& 09! &0!R0!= 0%! &! %& 09! &0!R0!= 0%! =!M =!M =!M =!M. . . .

  • !"#

!"# !"# !"# $%& $%& $%& $%&

  • 3'99 &!+0&"!"C!970 %&

3'99 &!+0&"!"C!970 %& 3'99 &!+0&"!"C!970 %& 3'99 &!+0&"!"C!970 %&. . . .

" " " " '"""$($%& '"""$($%& '"""$($%& '"""$($%&

  • !99 =!+

!99 =!+ !99 =!+ !99 =!+1 1 1 1 +C& +C& +C& +C&0&!0& 0&!0& 0&!0& 0&!0& +2 &O+ +2 &O+ +2 &O+ +2 &O+. . . .$B(' $B(' $B(' $B('. . . . #'(#7 #'(#7 #'(#7 #'(#7. . . .P6+C& P6+C& P6+C& P6+C& J &0 J &0 J &0 J &0 && && && && O+ O+ O+ O+. . . .$B3B $B3B $B3B $B3B. . . .#'(@ #'(@ #'(@ #'(@. . . . P P P P

  • CA. Pramod Jain
slide-35
SLIDE 35

G+, G+, G+, G+,

0! C!"% "& 77!C=

0! C!"% "& 77!C= 0! C!"% "& 77!C= 0! C!"% "& 77!C= 9!9>!&&79C &&(3 9!9>!&&79C &&(3 9!9>!&&79C &&(3 9!9>!&&79C &&(3 J&! J&! J&! J&!

!& 00&!">&&(-J&

!& 00&!">&&(-J& !& 00&!">&&(-J& !& 00&!">&&(-J&

D>!=!&!"? & !0 00&

D>!=!&!"? & !0 00& D>!=!&!"? & !0 00& D>!=!&!"? & !0 00& !"K !"K !"K !"K

5)(

5)( 5)( 5)(1 1 1 1 !&!9C !&!>0 &(- !&!9C !&!>0 &(- !&!9C !&!>0 &(- !&!9C !&!>0 &(-

5)5

5)5 5)5 5)51 1 1 1 "&=L!&3$#&79C "&=L!&3$#&79C "&=L!&3$#&79C "&=L!&3$#&79C &(3 &(3 &(3 &(3

&(3

&(3 &(3 &(3

  • CA. Pramod Jain
slide-36
SLIDE 36

++G+, ++G+, ++G+, ++G+,

!9

!9 !9 !91 1 1 1 29 29 29 29!3$#C 9 &&07I !3$#C 9 &&07I !3$#C 9 &&07I !3$#C 9 &&07I

77

77 77 77!9= 0%0!= 0%!=! !9= 0%0!= 0%!=! !9= 0%0!= 0%!=! !9= 0%0!= 0%!=!

&

& & &0 0& & & & & & & &

>

> > >

!!%

!!% !!% !!% ! !0& ! !0& ! !0& ! !0&

> 0%&

> 0%& > 0%& > 0%&

0 0%&

0 0%& 0 0%& 0 0%&

9&

9& 9& 9&

0>!J!"

0>!J!" 0>!J!" 0>!J!"

  • !0

!0 !0 !0

  • CA. Pramod Jain
slide-37
SLIDE 37

H+ H+ H+ H+

C

C C C 0&!"0 &!"0 &!"0 &!"0 0 C I 0 C I 0 C I 0 C I

  • 9!&6

9!&6 9!&6 9!&6

= = = =

! ! ! !! ! ! !& &6 & &6 & &6 & &6

  • !

! ! !!& &!" !& &!" !& &!" !& &!"&9!&6 &9!&6 &9!&6 &9!&6

  • !

! ! !!& &!" !" !& &!" !" !& &!" !" !& &!" !"90&6 90&6 90&6 90&6

  • 0 0&00!

0&00! 0&00! 0&00!&006 &006 &006 &006

" " " "

0 0&00!&00!" 0&00!&00!" 0&00!&00!" 0&00!&00!" &9!&6 &9!&6 &9!&6 &9!&6

% % % %

9!&!" 9!&!" 9!&!" 9!&!"9&!0"! 9&!0"! 9&!0"! 9&!0"! 0 0=! =! =! =!" " " "

  • 0&!"

&!" &!" &!"E E E E077= 077= 077= 077=!" !" !" !"

  • CA. Pramod Jain
slide-38
SLIDE 38

+G +G +G +G

0 C 0 C 0 C 0 C 9!& 9!& 9!& 9!&

  • !

! ! !

! ! ! ! ; ; ; ; 9!& 9!& 9!& 9!& & & & & ; ; ; ; 9!& 9!& 9!& 9!& ! ! ! ! ; ; ; ; 9!& 9!& 9!& 9!& & & & & ; ; ; ; 9!& 9!& 9!& 9!& ! ! ! ! ; ; ; ; 9!& 9!& 9!& 9!& ! ! ! ! ; ; ; ; 9!& 9!& 9!& 9!& & & & & ; ; ; ; 9!& 9!& 9!& 9!& & & & & ; ; ; ; 9!& 9!& 9!& 9!&

  • !

! ! !

% % % % ; ; ; ; 9!& 9!& 9!& 9!&

!0 !0 !0 !0 ; ; ; ; 9!& 9!& 9!& 9!& &0 &0 &0 &0 0; 0; 0; 0; 9!& 9!& 9!& 9!& &0 &0 &0 &0 0; 0; 0; 0; &9!& &9!& &9!& &9!& &0 &0 &0 &0 0; 0; 0; 0; &9!& &9!& &9!& &9!& &0 &0 &0 &0 0; 0; 0; 0; &9!& &9!& &9!& &9!&

  • CA. Pramod Jain
slide-39
SLIDE 39

H+ H+ H+ H+

0!& !0!"7 %!" !& !0!"7 %!" !& !0!"7 %!" !& !0!"7 %!" 0 C 0 C 0 C 0 C

E

E E E0 0> !=>!" 0 0 > !=>!" 0 0 > !=>!" 0 0 > !=>!" 0 0 0!079 !0!"!"9!!0! !079 !0!"!"9!!0! !079 !0!"!"9!!0! !079 !0!"!"9!!0! &&7= &&7= &&7= &&7=

  • !7

!7 !7 !70 0!! !! !! !! &" 0 0 &" 0 0 &" 0 0 &" 0 0 290 !0!& !0('#' 290 !0!& !0('#' 290 !0!& !0('#' 290 !0!& !0('#'

  • !7

!7 !7 !70 00 0! ! ! !!0 !0 !0 !0 !0 !0 !0 !0! ! ! !E0 C& E0 C& E0 C& E0 C& ! ! ! ! ! ! ! ! !00& !0 !00& !0 !00& !0 !00& !0! ! ! !!&9 !&9 !&9 !&9 !! !! !! !! 0& !0 0& !0 0& !0 0& !0!0 !0 !0 !0+& +& +& +&! ! ! !0& !0 0& !0 0& !0 0& !0 "! 0& !0('#@ "! 0& !0('#@ "! 0& !0('#@ "! 0& !0('#@

  • CA. Pramod Jain
slide-40
SLIDE 40

H+ H+ H+ H+

!7

!7 !7 !7!=0 !=0 !=0 !=0+& +& +& +&! ! ! !0& !0 0& !0 0& !0 0& !0% & % & % & % & 4&(#4(# 4&(#4(# 4&(#4(# 4&(#4(#

  • 00

0! ! ! !+& +& +& +&! ! ! !0& !0 0& !0 0& !0 0& !0!0 !0 !0 !0 0 C& !! !0 0& !0!0 0 C& !! !0 0& !0!0 0 C& !! !0 0& !0!0 0 C& !! !0 0& !0!0 !&9 !!7 0& !0" !&9 !!7 0& !0" !&9 !!7 0& !0" !&9 !!7 0& !0" 0

('#@ C

('#@ C ('#@ C ('#@ C1 1 1 1 79!0 00 4&& 79!0 00 4&& 79!0 00 4&& 79!0 00 4&&

('#@C

('#@C ('#@C ('#@C1 1 1 1 99!C 99!C 99!C 99!C % !&! = % !&! = % !&! = % !&! = & & & &

('#@C

('#@C ('#@C ('#@C 1 1 1 1 99!C 99!C 99!C 99!C0 C& ! !0 0 C& ! !0 0 C& ! !0 0 C& ! !0 0& 0& 0& 0&

('#@C

('#@C ('#@C ('#@C 1 1 1 1 99!C 99!C 99!C 99!C!&9 & !&9 & !&9 & !&9 &

  • CA. Pramod Jain
slide-41
SLIDE 41

H+ H+ H+ H+

  • >!"0& !00!%&

>!"0& !00!%& >!"0& !00!%& >!"0& !00!%&0&"I 0&"I 0&"I 0&"I

5B

5B 5B 5B

  • 1

1 1 1 +!49 9 !0!"E +!49 9 !0!"E +!49 9 !0!"E +!49 9 !0!"E

5BC

5BC 5BC 5BC 1 1 1 1 7%7 !0 "7%7!0 0 7%7 !0 "7%7!0 0 7%7 !0 "7%7!0 0 7%7 !0 "7%7!0 0

5B

5B 5B 5B

  • C

C C C 1 1 1 1 7%7 !0!">!"! %0 7%7 !0!">!"! %0 7%7 !0!">!"! %0 7%7 !0!">!"! %0 !790 &&&= 0%&&&=L! 0 !790 &&&= 0%&&&=L! 0 !790 &&&= 0%&&&=L! 0 !790 &&&= 0%&&&=L! 0 !0 !0& !0 !0& !0 !0& !0 !0&

  • 5B

5B 5B 5B

  • C

C C C

  • 1

1 1 1 7%7 !0!"=0J&&0 !0= 7%7 !0!"=0J&&0 !0= 7%7 !0!"=0J&&0 !0= 7%7 !0!"=0J&&0 !0= * * * *

5B

5B 5B 5B

  • C =

C = C = C =

  • 1

1 1 1 7% "& 0%! 00 0! 7% "& 0%! 00 0! 7% "& 0%! 00 0! 7% "& 0%! 00 0!

5B

5B 5B 5B

  • C

C C C

  • 1

1 1 1 7%!""! %0!790&& 7%!""! %0!790&& 7%!""! %0!790&& 7%!""! %0!790&& = 0%&&&=L! 0!0 !0& = 0%&&&=L! 0!0 !0& = 0%&&&=L! 0!0 !0& = 0%&&&=L! 0!0 !0&

  • CA. Pramod Jain
slide-42
SLIDE 42

H+ H+ H+ H+

  • >!"0& !00!%&

>!"0& !00!%& >!"0& !00!%& >!"0& !00!%&0&"I 0&"I 0&"I 0&"I

  • 5B

5B 5B 5B

  • C

C C C

  • .

. . . =& 0&&!%0 & !0!"9 =& 0&&!%0 & !0!"9 =& 0&&!%0 & !0!"9 =& 0&&!%0 & !0!"9 &&=9&&!! &&=9&&!! &&=9&&!! &&=9&&!!. . . .!9 C=0J! !9 C=0J! !9 C=0J! !9 C=0J! &&&!! &&&!! &&&!! &&&!!. . . .!9 C=0J !9 C=0J !9 C=0J !9 C=0J

5B

5B 5B 5B

  • C =

C = C = C =

  • .

. . . =& 0&&!%0 & !0!"9 =& 0&&!%0 & !0!"9 =& 0&&!%0 & !0!"9 =& 0&&!%0 & !0!"9 &&= 0%&& &&= 0%&& &&= 0%&& &&= 0%&&= = = =9&&!! 9&&!! 9&&!! 9&&!!. . . .!9 C=0J !9 C=0J !9 C=0J !9 C=0J ! ! ! !&&&!! &&&!! &&&!! &&&!!. . . .!9 C=0J !9 C=0J !9 C=0J !9 C=0J

5BC

5BC 5BC 5BC . . . . 0&" 0&" 0&" 0&"! &&!"&&= ! &&!"&&= ! &&!"&&= ! &&!"&&= & 0%!790 0&7!"7%! & 0%!790 0&7!"7%! & 0%!790 0&7!"7%! & 0%!790 0&7!"7%! &!&!"7%!790 &!&!"7%!790 &!&!"7%!790 &!&!"7%!790

  • 5BC

5BC 5BC 5BC . . . . " " " " =&! 0 =&! 0 =&! 0 =&! 0&7 &7 &7 &7!" !" !" !" 7%7 !0 7%7 !0 7%7 !0 7%7 !0!" !" !" !"9 && 9 && 9 && 9 &&= 0% = 0% = 0% = 0%&! &! &! &! 0 7%7 0% 7%7 0% 7%7 0% 7%7 0%! ! ! !&=L! 0!0 !0& &=L! 0!0 !0& &=L! 0!0 !0& &=L! 0!0 !0&

  • CA. Pramod Jain
slide-43
SLIDE 43

H+ H+ H+ H+

!7

!7 !7 !70 0 C =&! 0 0 C =&! 0 0 C =&! 0 0 C =&! &= &&!"!=0" !" C!" &= &&!"!=0" !" C!" &= &&!"!=0" !" C!" &= &&!"!=0" !" C!" 0 C 0 C 0 C 0 C

  • CA. Pramod Jain
slide-44
SLIDE 44

KKKK KKKK KKKK KKKK

0 7!" &&! !0> >& 7!" &&! !0> >& 7!" &&! !0> >& 7!" &&! !0> >& 77!C=9!9>!&=!!JC &#3 77!C=9!9>!&=!!JC &#3 77!C=9!9>!&=!!JC &#3 77!C=9!9>!&=!!JC &#3 J&=&79C &3'J& J&=&79C &3'J& J&=&79C &3'J& J&=&79C &3'J& +2 !0 00&!"" 7&>&90K +2 !0 00&!"" 7&>&90K +2 !0 00&!"" 7&>&90K +2 !0 00&!"" 7&>&90K

,& 0=!0&&#3

,& 0=!0&&#3 ,& 0=!0&&#3 ,& 0=!0&&#3

>9!9!7!%!=

>9!9!7!%!= >9!9!7!%!= >9!9!7!%!= !770 0 !770 0 !770 0 !770 0"!%09= =0" "!%09= =0" "!%09= =0" "!%09= =0" 0! 0! 0! 0!&3 &3 &3 &3J&!= K J&!= K J&!= K J&!= K

,&

,& ,& ,&

C&&0SC&3'

C&&0SC&3' C&&0SC&3' C&&0SC&3' J&&% ""!7 J&&% ""!7 J&&% ""!7 J&&% ""!7K K K K

!

! ! !

  • CA. Pramod Jain
slide-45
SLIDE 45

KKKK KKKK KKKK KKKK

00% & 0% & 0% & 0% & % !&+& % !&+& % !&+& % !&+& C&& C&& C&& C&&3 3 3 3 J&&!9&!0 !0"!= 0%!" J&&!9&!0 !0"!= 0%!" J&&!9&!0 !0"!= 0%!" J&&!9&!0 !0"!= 0%!" 79K& 2=4&3$#2K 79K& 2=4&3$#2K 79K& 2=4&3$#2K 79K& 2=4&3$#2K

,&

,& ,& ,&

!790 0% 0&& C&&&

!790 0% 0&& C&&& !790 0% 0&& C&&& !790 0% 0&& C&&& =!>GK =!>GK =!>GK =!>GK

!

! ! !

4&

4& 4& 4&% C& 0&"0&!0!" % C& 0&"0&!0!" % C& 0&"0&!0!" % C& 0&"0&!0!" &('&! &('&! &('&! &('&!4&H,QK 4&H,QK 4&H,QK 4&H,QK& 2=4& & 2=4& & 2=4& & 2=4& 3$#2K 3$#2K 3$#2K 3$#2K

  • CA. Pramod Jain
slide-46
SLIDE 46

@' @' @' @'. . . . + + + +

@'

@' @' @'

  • .

. . . D D D D9 7L&70! 9 7L&70! 9 7L&70! 9 7L&70!+4& +4& +4& +4& )#( )#( )#( )#(&=07 0% &=07 0% &=07 0% &=07 0%,K ,K ,K ,K,&4! ,&4! ,&4! ,&4!

@'=

@'= @'= @'=

  • .

. . . " " " "&9&"0 & &9&"0 & &9&"0 & &9&"0 &I I I I. . . .

  • E0> &

E0> & E0> & E0> &!"&)#( !"&)#( !"&)#( !"&)#(9 7 9 7 9 7 9 7L&70 L&70 L&70 L&70 & & & & 7 7 7 7K3&& K3&& K3&& K3&&

  • 7!0 0&!"9 7L&70I

7!0 0&!"9 7L&70I 7!0 0&!"9 7L&70I 7!0 0&!"9 7L&70I

  • D2&&7!0C =>

D2&&7!0C => D2&&7!0C => D2&&7!0C =>

  • &? !

&? ! &? ! &? ! =9 !0 &9 =9 !0 &9 =9 !0 &9 =9 !0 &9&)##K &)##K &)##K &)##K,&4! ,&4! ,&4! ,&4!

  • C"&>2&&7!0&=09 > 0

C"&>2&&7!0&=09 > 0 C"&>2&&7!0&=09 > 0 C"&>2&&7!0&=09 > 0

  • 9& =

9& = 9& = 9& = 7,&4! 7,&4! 7,&4! 7,&4!O O O O)'&"!7!"" 0%!" )'&"!7!"" 0%!" )'&"!7!"" 0%!" )'&"!7!"" 0%!" + + + +P!,#'(- P!,#'(- P!,#'(- P!,#'(-. . . .() () () ()1 1 1 1 @( @( @( @(&

& & & 7=#'(-

7=#'(- 7=#'(- 7=#'(-

C"0!

C"0! C"0! C"0!7!0!" 7!0!" 7!0!" 7!0!" 79 0& 0!7!0&2&& 79 0& 0!7!0&2&& 79 0& 0!7!0&2&& 79 0& 0!7!0&2&& 7!0> &0!=09 > 0 7!0> &0!=09 > 0 7!0> &0!=09 > 0 7!0> &0!=09 > 09& = 7 9& = 7 9& = 7 9& = 7

  • CA. Pramod Jain
slide-47
SLIDE 47

@' @' @' @'. . . . + + + +

@'

@' @' @'

  • .

. . . D D D D&&&& &&&& &&&& &&&& & 0 & 0 & 0 & 0 29 29 29 29 0% 0% 0% 0%,= ,= ,= ,=>!" 0&!!"& 7 >!" 0&!!"& 7 >!" 0&!!"& 7 >!" 0&!!"& 7 0<&(4&)5(K <&(4&)5(K <&(4&)5(K <&(4&)5(K,&4! ,&4! ,&4! ,&4!

@'=

@'= @'= @'=

  • .

. . . " " " "&9&"0 & &9&"0 & &9&"0 & &9&"0 &I I I I. . . .

  • 7!0 0&!"290 =>!" 0&!!"

7!0 0&!"290 =>!" 0&!!" 7!0 0&!"290 =>!" 0&!!" 7!0 0&!"290 =>!" 0&!!" & 7 0 & 7 0 & 7 0 & 7 0 0 01 1 1 1 !!K !!K !!K !!K

+ 0%9C !& 0&

+ 0%9C !& 0& + 0%9C !& 0& + 0%9C !& 0&I I I I

7!0 0&!"290 =>!" 0&!!"

7!0 0&!"290 =>!" 0&!!" 7!0 0&!"290 =>!" 0&!!" 7!0 0&!"290 =>!" 0&!!" & 7 0&9 & 7 0&9 & 7 0&9 & 7 0&9 =!C> 2&@':!"+ =!C> 2&@':!"+ =!C> 2&@':!"+ =!C> 2&@':!"+ &9 =!C &9 =!C &9 =!C &9 =!C

C &!" 0&

C &!" 0& C &!" 0& C &!" 0&290 290 290 290 =4" =4" =4" =4" &9&)55 &9&)55 &9&)55 &9&)551 1 1 1 & & & & )5 0& )5 0& )5 0& )5 0&>" >" >" >",#'(- ,#'(- ,#'(- ,#'(-. . . .() () () ()

C &!" 0&290

C &!" 0&290 C &!" 0&290 C &!" 0&290 4" 4" 4" 4"

  • CA. Pramod Jain
slide-48
SLIDE 48

@' @' @' @'1 1 1 1 + + + +1 1 1 1 +@(@#'#' +@(@#'#' +@(@#'#' +@(@#'#'

@'

@' @' @'

  • .

. . . D D D D&&&& &&&& &&&& &&&& &0 0! &0 0! &0 0! &0 0! 0 797 && =C! 0 0 797 && =C! 0 0 797 && =C! 0 0 797 && =C! 00%70 0%70 0%70 0%70 * * * *&"! 0 &"! 0 &"! 0 &"! 0& & & &)$ 0% )$ 0% )$ 0% )$ 0%,K ,K ,K ,K ,&4! ,&4! ,&4! ,&4!O O O O>" >" >" >",#'(- ,#'(- ,#'(- ,#'(-. . . .()P ()P ()P ()P1 1 1 1 +2=0" @ +2=0" @ +2=0" @ +2=0" @& & & &

  • @'

@' @' @'= = = =. . . . "&9&&9 "I "&9&&9 "I "&9&&9 "I "&9&&9 "I

  • !" 797 && =C! 0

!" 797 && =C! 0 !" 797 && =C! 0 !" 797 && =C! 0 0%70 0%70 0%70 0%70

7!0 0&!"2=0" 0

7!0 0&!"2=0" 0 7!0 0&!"2=0" 0 7!0 0&!"2=0" 0, , , , & 0% & 0% & 0% & 0% 0%%%!9 &! 0%%%!9 &! 0%%%!9 &! 0%%%!9 &! 0%70 0%70 0%70 0%70

  • CA. Pramod Jain
slide-49
SLIDE 49

@( @( @( @(

  • .

. . . +#$)+ +#$)+ +#$)+ +#$)+

  • !9&!0! C07!0

!9&!0! C07!0 !9&!0! C07!0 !9&!0! C07!0< < < < & & & &# # # # J&!> &0=49 J&!> &0=49 J&!> &0=49 J&!> &0=49 ?4"!&!"!0 ?4"!&!"!0 ?4"!&!"!0 ?4"!&!"!0 0%& 0%=0J4 9 7 0 0%& 0%=0J4 9 7 0 0%& 0%=0J4 9 7 0 0%& 0%=0J4 9 7 0 &I &I &I &I

  • 0%%%"!79&!0 06!

0%%%"!79&!0 06! 0%%%"!79&!0 06! 0%%%"!79&!0 06!

  • 0&9!"& 0%0& !06!

0&9!"& 0%0& !06! 0&9!"& 0%0& !06! 0&9!"& 0%0& !06!

  • 0&9!"0& !0& 0%!

0&9!"0& !0& 0%! 0&9!"0& !0& 0%! 0&9!"0& !0& 0%! !0C0!!& !0"!79&!0 !0C0!!& !0"!79&!0 !0C0!!& !0"!79&!0 !0C0!!& !0"!79&!0

  • CA. Pramod Jain
slide-50
SLIDE 50

+#$)+ +#$)+ +#$)+ +#$)+

  • !99 =! 9&=I

!99 =! 9&=I !99 =! 9&=I !99 =! 9&=I

  • *!C070

*!C070 *!C070 *!C070

  • 0J

0J 0J 0J

  • !&"" C 0%&0J!!

!&"" C 0%&0J!! !&"" C 0%&0J!! !&"" C 0%&0J!!. . . .!9 C !9 C !9 C !9 C 0J 0J 0J 0J

  • #$)0& !0&

#$)0& !0& #$)0& !0& #$)0& !0&

  • !9&!0&!&&!"9&!0&!

!9&!0&!&&!"9&!0&! !9&!0&!&&!"9&!0&! !9&!0&!&&!"9&!0&! 9&> *70! " 9&> *70! " 9&> *70! " 9&> *70! "

  • !99 =! 9&"!70J!&

!99 =! 9&"!70J!& !99 =! 9&"!70J!& !99 =! 9&"!70J!& "" C 0%&0J!! "" C 0%&0J!! "" C 0%&0J!! "" C 0%&0J!!. . . .!9 C0J !9 C0J !9 C0J !9 C0J

  • 0!"?7!04&#B(

0!"?7!04&#B( 0!"?7!04&#B( 0!"?7!04&#B(

  • $K

$K $K $K

  • CA. Pramod Jain
slide-51
SLIDE 51

KKK KKK KKK KKK

  • 4&&&

4&&& 4&&& 4&&&00!C 00!C 00!C 00!C !,"!&@ 0 !,"!&@ 0 !,"!&@ 0 !,"!&@ 0 &K &K &K &K

  • ,&

,& ,& ,&

  • 4&;!9&&% 0&"!7

4&;!9&&% 0&"!7 4&;!9&&% 0&"!7 4&;!9&&% 0&"!77 7 7 7 0 % &"!&#3J& 0& % &"!&#3J& 0& % &"!&#3J& 0& % &"!&#3J& 0&

  • ,&

,& ,& ,&

  • 0 &9!9 !& 9" 7 C&% "!"&3 0

0 &9!9 !& 9" 7 C&% "!"&3 0 0 &9!9 !& 9" 7 C&% "!"&3 0 0 &9!9 !& 9" 7 C&% "!"&3 0 &"!7 &" &"!7 &" &"!7 &" &"!7 &"

  • ,&

,& ,& ,&

  • 4&;! C&&#('J&!0#(##'()

4&;! C&&#('J&!0#(##'() 4&;! C&&#('J&!0#(##'() 4&;! C&&#('J&!0#(##'() "!"!!> 0%"!7, 0&I "!"!!> 0%"!7, 0&I "!"!!> 0%"!7, 0&I "!"!!> 0%"!7, 0&I

  • !0&'(3J&

!0&'(3J& !0&'(3J& !0&'(3J&

  • % 0&&!"&()3J&

% 0&&!"&()3J& % 0&&!"&()3J& % 0&&!"&()3J&

  • !

! ! !

  • CA. Pramod Jain
slide-52
SLIDE 52

KKK KKK KKK KKK

  • 4& C&&970!"&@B3"!7

4& C&&970!"&@B3"!7 4& C&&970!"&@B3"!7 4& C&&970!"&@B3"!7 H,Q!0#3 H,Q!0#3 H,Q!0#3 H,Q!0#3

  • =#'()"!"!!> 0%I

=#'()"!"!!> 0%I =#'()"!"!!> 0%I =#'()"!"!!> 0%I

  • &

& & &#('J&9970"! 0C! 0!5 #('J&9970"! 0C! 0!5 #('J&9970"! 0C! 0!5 #('J&9970"! 0C! 0!5

  • (B)#'(-!"&@J&

(B)#'(-!"&@J& (B)#'(-!"&@J& (B)#'(-!"&@J&

  • &)3'''4

&)3'''4 &)3'''4 &)3'''4. . . . 9970"! 0C! 0!$ 9970"! 0C! 0!$ 9970"! 0C! 0!$ 9970"! 0C! 0!$

  • @'(##'(-!"&#3'J&

@'(##'(-!"&#3'J& @'(##'(-!"&#3'J& @'(##'(-!"&#3'J&

  • &B''''4

&B''''4 &B''''4 &B''''4. . . . 9970"! 0C! 0!(# 9970"! 0C! 0!(# 9970"! 0C! 0!(# 9970"! 0C! 0!(#

  • ('(#'()!"&(3'J&

('(#'()!"&(3'J& ('(#'()!"&(3'J& ('(#'()!"&(3'J&

  • 79 !0&I

79 !0&I 79 !0&I 79 !0&I

  • #B(90!04&"!&@B3J&

#B(90!04&"!&@B3J& #B(90!04&"!&@B3J& #B(90!04&"!&@B3J&

  • 4&!9!&#('J& 0+ 0!7

4&!9!&#('J& 0+ 0!7 4&!9!&#('J& 0+ 0!7 4&!9!&#('J& 0+ 0!7 $( $( $( $(

  • H,Q290&!"&@B3J&>!=

H,Q290&!"&@B3J&>!= H,Q290&!"&@B3J&>!= H,Q290&!"&@B3J&>!= &!>4&5'@ &!>4&5'@ &!>4&5'@ &!>4&5'@

  • CA. Pramod Jain
slide-53
SLIDE 53

KKK KKK KKK KKK

  • C

C C C !%0 &@&2 = !0!!" !%0 &@&2 = !0!!" !%0 &@&2 = !0!!" !%0 &@&2 = !0!!" !>0 C&"!!> 0%& 0&I !>0 C&"!!> 0%& 0&I !>0 C&"!!> 0%& 0&I !>0 C&"!!> 0%& 0&I

  • &

& & &('&&9 9 !0""!7C !& ('&&9 9 !0""!7C !& ('&&9 9 !0""!7C !& ('&&9 9 !0""!7C !& 9&!0& 0@& 9&!0& 0@& 9&!0& 0@& 9&!0& 0@&

  • 9&"!!> 0%I

9&"!!> 0%I 9&"!!> 0%I 9&"!!> 0%I

  • &B'T(

&B'T( &B'T( &B'T(&

& & & &$'T#

&$'T# &$'T# &$'T#0

0 ;&-'T

;&-'T ;&-'T ;&-'T @ @ @ @

  • !0"!2 &

!0"!2 & !0"!2 & !0"!2 &

  • &(B3&9!#&"!>

&(B3&9!#&"!> &(B3&9!#&"!> &(B3&9!#&"!> !""0&0J& !""0&0J& !""0&0J& !""0&0J&

  • &

& & &B3'''9"!& ;G B3'''9"!& ;G B3'''9"!& ;G B3'''9"!& ;G J 0%! J 0%! J 0%! J 0%!!0 !0 !0 !0

  • ,&00&!" C"!9707=!790

,&00&!" C"!9707=!790 ,&00&!" C"!9707=!790 ,&00&!" C"!9707=!790

  • CA. Pramod Jain
slide-54
SLIDE 54

KKK KKK KKK KKK

  • F C&

F C& F C& F C&& & & &3&"!7 &# 3&"!7 &# 3&"!7 &# 3&"!7 &# &=& =&!0 0!9! !0 0& &=& =&!0 0!9! !0 0& &=& =&!0 0!9! !0 0& &=& =&!0 0!9! !0 0&

  • ,&

,& ,& ,&

  • 0!&

0!& 0!& 0!&& & & &@&&9 0 @&&9 0 @&&9 0 @&&9 0 90& 9" 7;!K 90& 9" 7;!K 90& 9" 7;!K 90& 9" 7;!K

  • ,&

,& ,& ,&

  • 90> >&"!!> 0% 0&

90> >&"!!> 0% 0& 90> >&"!!> 0% 0& 90> >&"!!> 0% 0& "!7;! 0%,#'(- "!7;! 0%,#'(- "!7;! 0%,#'(- "!7;! 0%,#'(-. . . .()I ()I ()I ()I

  • &

& & &(-'&70 !0 (-'&70 !0 (-'&70 !0 (-'&70 !0& & & &(3T97 (3T97 (3T97 (3T97

  • &

& & &@$'''= 0% 0&!0@(@#'(- @$'''= 0% 0&!0@(@#'(- @$'''= 0% 0&!0@(@#'(- @$'''= 0% 0&!0@(@#'(-

  • &

& & &@!0 ""0&= 0%9!" @!0 ""0&= 0%9!" @!0 ""0&= 0%9!" @!0 ""0&= 0%9!"

  • 5'@

5'@ 5'@ 5'@

  • CA. Pramod Jain
slide-55
SLIDE 55

KKK KKK KKK KKK

  • 4&H,QJ&!0!"&3J&"!7

4&H,QJ&!0!"&3J&"!7 4&H,QJ&!0!"&3J&"!7 4&H,QJ&!0!"&3J&"!7 = = = =? ? ? ?=9& 0&70!" =9& 0&70!" =9& 0&70!" =9& 0&70!" &#''''4 &#''''4 &#''''4 &#''''4. . . . 97 0&& ="! 97 0&& ="! 97 0&& ="! 97 0&& ="! &#B(90K &#B(90K &#B(90K &#B(90K

  • !

! ! !

  • !##!"#'(B@#'(B

!##!"#'(B@#'(B !##!"#'(B@#'(B !##!"#'(B@#'(B

  • 9

9 9 9 00!"970!"!0=& 00!"970!"!0=& 00!"970!"!0=& 00!"970!"!0=& 4& 4& 4& 4&. . . . 9!"( 0&70!"!0970 9!"( 0&70!"!0970 9!"( 0&70!"!0970 9!"( 0&70!"!0970 0&9!"!0&!0& N& 0% 0&9!"!0&!0& N& 0% 0&9!"!0&!0& N& 0% 0&9!"!0&!0& N& 0% 0& !0M&&9 " 0#$)+=; 0& !0M&&9 " 0#$)+=; 0& !0M&&9 " 0#$)+=; 0& !0M&&9 " 0#$)+=; 0&70&9 "!!0&0!= 0&70&9 "!!0&0!= 0&70&9 "!!0&0!= 0&70&9 "!!0&0!= %%%"!99!&&!"7 0 0% %%%"!99!&&!"7 0 0% %%%"!99!&&!"7 0 0% %%%"!99!&&!"7 0 0% 99 = !"#$)+ 99 = !"#$)+ 99 = !"#$)+ 99 = !"#$)+

  • CA. Pramod Jain
slide-56
SLIDE 56

H+ H+ H+ H+. . . . + + + + 3B4#'(B 3B4#'(B 3B4#'(B 3B4#'(B+ + + + @B(B @B(B @B(B @B(B

  • 9==& 0&&!&9!00!0="

9==& 0&&!&9!00!0=" 9==& 0&&!&9!00!0=" 9==& 0&&!&9!00!0=" !"=0J!! !"=0J!! !"=0J!! !"=0J!!. . . .!9 C=0J&9 !9 C=0J&9 !9 C=0J&9 !9 C=0J&9

  • 9=> =!7

9=> =!7 9=> =!7 9=> =!7 7 0!9!"!7 !&!&!0 7 0!9!"!7 !&!&!0 7 0!9!"!7 !&!&!0 7 0!9!"!7 !&!&!0 ="!"=0J!! ="!"=0J!! ="!"=0J!! ="!"=0J!!. . . .!9 C=0J&9 !9 C=0J&9 !9 C=0J&9 !9 C=0J&9

  • 9"!70%0=0 &&!"9

9"!70%0=0 &&!"9 9"!70%0=0 &&!"9 9"!70%0=0 &&!"9. . . .9 9 9 9 970 0&70&&9 970 0&70&&9 970 0&70&&9 970 0&70&&9

  • 9=!790! 0& !0 && 0%

9=!790! 0& !0 && 0% 9=!790! 0& !0 && 0% 9=!790! 0& !0 && 0% &% 0&= & & 0&9!" &% 0&= & & 0&9!" &% 0&= & & 0&9!" &% 0&= & & 0&9!" !0!7! & !0!7! & !0!7! & !0!7! &

  • 9&> &0! 0 =4&('(B

9&> &0! 0 =4&('(B 9&> &0! 0 =4&('(B 9&> &0! 0 =4&('(B. . . . >&=*4* >&=*4* >&=*4* >&=*4*

  • CA. Pramod Jain
slide-57
SLIDE 57

@( @( @( @(

  • 1

1 1 1 + + + +1 1 1 1 #$)+ #$)+ #$)+ #$)+

@(

@( @( @(= = = =

  • .

. . . &!" 9 00 &!" 9 00 &!" 9 00 &!" 9 00 7!02 0% 7 &9 " 0 7!02 0% 7 &9 " 0 7!02 0% 7 &9 " 0 7!02 0% 7 &9 " 0 & !0 & !0 & !0 & !0#$)+I #$)+I #$)+I #$)+I

0%%%"!79&!0 0! %%%"!79&!0 0! %%%"!79&!0 0! %%%"!79&!0 0! 0&9!"& 0%0& !0! &9!"& 0%0& !0! &9!"& 0%0& !0! &9!"& 0%0& !0! 0&9!"0& !0& 0%!!0C0! &9!"0& !0& 0%!!0C0! &9!"0& !0& 0%!!0C0! &9!"0& !0& 0%!!0C0! !& !0"!79&!0 0% !& !0"!79&!0 0% !& !0"!79&!0 0% !& !0"!79&!0 0%, , , ,

>

> > >& 9 &!> &0= & 9 &!> &0= & 9 &!> &0= & 9 &!> &0= ?!=0J"!&!"!0 ?!=0J"!&!"!0 ?!=0J"!&!"!0 ?!=0J"!&!"!0 0%&&7!%=0J 0%&&7!%=0J 0%&&7!%=0J 0%&&7!%=0J!0 !0 !0 !0

  • CA. Pramod Jain
slide-58
SLIDE 58

@( @( @( @(

  • 1

1 1 1 + + + +1 1 1 1 #$)+ #$)+ #$)+ #$)+

@(

@( @( @(= = = =

  • 1

1 1 1

  • 7&&0

7&&0 7&&0 7&&0 700!07= "C = 700!07= "C = 700!07= "C = 700!07= "C = > > > > &&&& &&&& &&&& &&&&!"96 !"96 !"96 !"96

  • !"0& !06

!"0& !06 !"0& !06 !"0& !06

  • 7!0!" 9 0&6

7!0!" 9 0&6 7!0!" 9 0&6 7!0!" 9 0&6

  • C!" 96

C!" 96 C!" 96 C!" 96

  • CA. Pramod Jain
slide-59
SLIDE 59

@( @( @( @(

  • 1

1 1 1 + + + +1 1 1 1 #$)+ #$)+ #$)+ #$)+

@(==

@(== @(== @(==. . . . &!" 9 00 &!" 9 00 &!" 9 00 &!" 9 00 7!02 0% 7 &9 " 0 7!02 0% 7 &9 " 0 7!02 0% 7 &9 " 0 7!02 0% 7 &9 " 0 & !0#$)+ 0%%%"!79&!0 & !0#$)+ 0%%%"!79&!0 & !0#$)+ 0%%%"!79&!0 & !0#$)+ 0%%%"!79&!0 0! 0&9!"& 0% 0! 0&9!"& 0% 0! 0&9!"& 0% 0! 0&9!"& 0% 0& !0! 0&9!"0& !0& 0& !0! 0&9!"0& !0& 0& !0! 0&9!"0& !0& 0& !0! 0&9!"0& !0& 0%!!0C0!!& !0"!7 0%!!0C0!!& !0"!7 0%!!0C0!!& !0"!7 0%!!0C0!!& !0"!7 9&!0 0% 9&!0 0% 9&!0 0% 9&!0 0%, , , ,>& 9 >& 9 >& 9 >& 9 & & & &= = = =?!=0J"0!= 0%0 ?!=0J"0!= 0%0 ?!=0J"0!= 0%0 ?!=0J"0!= 0%0 !09?!0!0 !09?!0!0 !09?!0!0 !09?!0!0 9=0J" 0%9C !& 9=0J" 0%9C !& 9=0J" 0%9C !& 9=0J" 0%9C !&

  • CA. Pramod Jain
slide-60
SLIDE 60

@( @( @( @(

  • 1

1 1 1 + + + +1 1 1 1 #$)+ #$)+ #$)+ #$)+

@(

@( @( @(= = = =

  • .

. . . &!" &!" &!" &!"9707 9707 9707 9707 007!02 0% 7 &9 " 007!02 0% 7 &9 " 007!02 0% 7 &9 " 007!02 0% 7 &9 " 0& !0#$)+ 0%%%"!7 0& !0#$)+ 0%%%"!7 0& !0#$)+ 0%%%"!7 0& !0#$)+ 0%%%"!7 9&!0 0! 0&9!"& 0% 9&!0 0! 0&9!"& 0% 9&!0 0! 0&9!"& 0% 9&!0 0! 0&9!"& 0% 0& !0! 0&9!"0& !0& 0& !0! 0&9!"0& !0& 0& !0! 0&9!"0& !0& 0& !0! 0&9!"0& !0& 0%!!0C0!!& !0"!7 0%!!0C0!!& !0"!7 0%!!0C0!!& !0"!7 0%!!0C0!!& !0"!7 9&!0 0% 9&!0 0% 9&!0 0% 9&!0 0%, , , ,>& 9 >& 9 >& 9 >& 9 &!> &0=?!=0J &!> &0=?!=0J &!> &0=?!=0J &!> &0=?!=0J "!&!"!0 0%&&7 "!&!"!0 0%&&7 "!&!"!0 0%&&7 "!&!"!0 0%&&7 !%=0J !%=0J !%=0J !%=0J!0 !0 !0 !0

  • CA. Pramod Jain
slide-61
SLIDE 61

@( @( @( @(

  • 1

1 1 1 + + + +1 1 1 1 #$)+ #$)+ #$)+ #$)+

@(

@( @( @(= = = =

  • .

. . . &!" &!" &!" &!" 970 970 970 970 00 00 00 00 7!02 0% 7 &9 " 0 7!02 0% 7 &9 " 0 7!02 0% 7 &9 " 0 7!02 0% 7 &9 " 0 & !0#$)+ 0%%%"!79&!0 & !0#$)+ 0%%%"!79&!0 & !0#$)+ 0%%%"!79&!0 & !0#$)+ 0%%%"!79&!0 0! 0&9!"& 0% 0! 0&9!"& 0% 0! 0&9!"& 0% 0! 0&9!"& 0% 0& !0! 0&9!"0& !0& 0& !0! 0&9!"0& !0& 0& !0! 0&9!"0& !0& 0& !0! 0&9!"0& !0& 0%!!0C0!!& !0"!7 0%!!0C0!!& !0"!7 0%!!0C0!!& !0"!7 0%!!0C0!!& !0"!7 9&!0 0% 9&!0 0% 9&!0 0% 9&!0 0%, , , ,>& 9 >& 9 >& 9 >& 9 & & & &= = = =?!=0J"0!= 0%0 ?!=0J"0!= 0%0 ?!=0J"0!= 0%0 ?!=0J"0!= 0%0 !09?!0!0 !09?!0!0 !09?!0!0 !09?!0!0 9=0J" 0%9C !& 9=0J" 0%9C !& 9=0J" 0%9C !& 9=0J" 0%9C !&

  • CA. Pramod Jain
slide-62
SLIDE 62

@( @( @( @(

  • 1

1 1 1 + + + +1 1 1 1 #$)+ #$)+ #$)+ #$)+

&

& & &

  • =

= = === == == === = = =0 0= = = =0 0!=% C0 0&!" 9=! 0!=% C0 0&!" 9=! 0!=% C0 0&!" 9=! 0!=% C0 0&!" 9=! 970!*!C070!790 970!*!C070!790 970!*!C070!790 970!*!C070!790 =0J 0%!7909!&!"" &C 0%& =0J 0%!7909!&!"" &C 0%& =0J 0%!7909!&!"" &C 0%& =0J 0%!7909!&!"" &C 0%& =0J!!9 C=0J! 0&!" =0J!!9 C=0J! 0&!" =0J!!9 C=0J! 0&!" =0J!!9 C=0J! 0&!" 0& !0&"! 0& !0#$) 0& !0&"! 0& !0#$) 0& !0&"! 0& !0#$) 0& !0&"! 0& !0#$) ! 0&!"9&!0&"! 0 ! 0&!"9&!0&"! 0 ! 0&!"9&!0&"! 0 ! 0&!"9&!0&"! 0 ! " !0!#'$3 ! " !0!#'$3 ! " !0!#'$3 ! " !0!#'$3 @ @ @ @#'(B #'(B #'(B #'(B

  • CA. Pramod Jain
slide-63
SLIDE 63

@$ @$ @$ @$. . . . + + + +

@$

@$ @$ @$D D D D &&&& &&&& &&&& &&&& & C & C & C & C 07!0 00!" C 0& 07!0 00!" C 0& 07!0 00!" C 0& 07!0 00!" C 0& "!&###K,&4! "!&###K,&4! "!&###K,&4! "!&###K,&4!

  • ((370

((370 ((370 ((370>" >" >" >",#'(- ,#'(- ,#'(- ,#'(-. . . .() () () ()1 1 1 1 @': @': @': @':

D!

D! D! D!&&&& &&&& &&&& &&&& % C &KK % C &KK % C &KK % C &KK

!>!& 079!" &!"

!>!& 079!" &!" !>!& 079!" &!" !>!& 079!" &!" 9K 9K 9K 9K

5(#9!" &0!9!"7

5(#9!" &0!9!"7 5(#9!" &0!9!"7 5(#9!" &0!9!"7 9!" &O+C&E7 7&())-#@' 9!" &O+C&E7 7&())-#@' 9!" &O+C&E7 7&())-#@' 9!" &O+C&E7 7&())-#@' +5##P +5##P +5##P +5##P

  • CA. Pramod Jain
slide-64
SLIDE 64

@$ @$ @$ @$. . . . + + + +

79!" &C09!" &0!

79!" &C09!" &0! 79!" &C09!" &0! 79!" &C09!" &0! 9 9!" &I 9 9!" &I 9 9!" &I 9 9!" &I

+&0

+&0 +&0 +&0 C C C C C&+()B$('@+B-3 C&+()B$('@+B-3 C&+()B$('@+B-3 C&+()B$('@+B-3 P P P P

&+C&!!&

&+C&!!& &+C&!!& &+C&!!&C C C C ()$$$'+-@ ()$$$'+-@ ()$$$'+-@ ()$$$'+-@

  • +C&

+C& +C& +C&0%& 0%& 0%& 0%&

  • 0%

0% 0% 0% ()B)(()+)$# ()B)(()+)$# ()B)(()+)$# ()B)(()+)$#!7 !7 !7 !7

  • @$=

@$= @$= @$="&9&"0 &"!!> 0% "&9&"0 &"!!> 0% "&9&"0 &"!!> 0% "&9&"0 &"!!> 0% &I &I &I &I. . . .

  • 7!0 C 0&I

7!0 C 0&I 7!0 C 0&I 7!0 C 0&I

  • !" 9

!" 9 !" 9 !" 9IU IU IU IU

  • CA. Pramod Jain
slide-65
SLIDE 65

5# 5# 5# 5#. . . . + + + +

5#

5# 5# 5#. . . . D D D D

  • &&&&

&&&& &&&& &&&& &? &? &? &? !"0 &&70 0!7!$(! !"0 &&70 0!7!$(! !"0 &&70 0!7!$(! !"0 &&70 0!7!$(! !7!$(!!7!$(K,&4! !7!$(!!7!$(K,&4! !7!$(!!7!$(K,&4! !7!$(!!7!$(K,&4!

5#=

5#= 5#= 5#=

  • .

. . . " " " "&9&"0 & &9&"0 & &9&"0 & &9&"0 &I I I I. . . .

+

+ + +

+9

+9 +9 +9!"!7 !"!7 !"!7 !"!7

"!"0 & 0%

"!"0 & 0% "!"0 & 0% "!"0 & 0%

!""0 & 0% ""0 &

!""0 & 0% ""0 & !""0 & 0% ""0 & !""0 & 0% ""0 &

D

D D D!7!0 0& 0"!7 !0=! !7!0 0& 0"!7 !0=! !7!0 0& 0"!7 !0=! !7!0 0& 0"!7 !0=! & & & & 4 4 4 40& !0&> ? !=9!" 0& !0&> ? !=9!" 0& !0&> ? !=9!" 0& !0&> ? !=9!" 0! 0! 0! 0!"0 & "0 & "0 & "0 & &!" &!" &!" &!" &40& !0& &40& !0& &40& !0& &40& !0&. . . . 0!9! 0!9! 0!9! 0!9!

  • CA. Pramod Jain
slide-66
SLIDE 66

/F! 0%!" F! 0%!" F! 0%!" F! 0%!" /70!"9 " 70!"9 " 70!"9 " 70!"9 " 00 +0& !0& 00 +0& !0& 00 +0& !0& 00 +0& !0& /0 & 0 & 0 & 0 &

G G G G. . . . + + + +

  • CA. Pramod Jain
slide-67
SLIDE 67

/+0& !0& 0> & +0& !0& 0> & +0& !0& 0> & +0& !0& 0> & !=?! !=?! !=?! !=?! /G " !0!" G " !0!" G " !0!" G " !0!" /0 & 0%!"!7$' 0 & 0%!"!7$' 0 & 0%!"!7$' 0 & 0%!"!7$' /0 & 0%!"70!" 0 & 0%!"70!" 0 & 0%!"70!" 0 & 0%!"70!" 00 +0& !0+ 00 +0& !0+ 00 +0& !0+ 00 +0& !0+ /0 & 0%!"70!" 0 & 0%!"70!" 0 & 0%!"70!" 0 & 0%!"70!" 9!=!0 9!=!0 9!=!0 9!=!0

G G G G. . . . E E E E

  • CA. Pramod Jain
slide-68
SLIDE 68

/ !0"!79&!0& !0"!79&!0& !0"!79&!0& !0"!79&!0& >!!0!C >!!0!C >!!0!C >!!0!C /70!0 0 0% 70!0 0 0% 70!0 0 0% 70!0 0 0% 9 &!" !0 9 &!" !0 9 &!" !0 9 &!" !0 C 0!7!$' C 0!7!$' C 0!7!$' C 0!7!$' /70!"9 " 70!"9 " 70!"9 " 70!"9 " 00 +0& !0&+ 00 +0& !0&+ 00 +0& !0&+ 00 +0& !0&+ /0 & 0%!"70!" 0 & 0%!"70!" 0 & 0%!"70!" 0 & 0%!"70!" 9!=!0 9!=!0 9!=!0 9!=!0

G G G G. . . .

  • CA. Pramod Jain
slide-69
SLIDE 69
  • ? 70

? 70 ? 70 ? 70

  • C =

C = C = C = ! ! ! ! 9! 0% 9! 0% 9! 0% 9! 0%

  • !7$'

!7$' !7$' !7$'

9!" 9!" 9!" 9!" !7$( !7$( !7$( !7$(

  • CA. Pramod Jain
slide-70
SLIDE 70

FE+* FE+* FE+* FE+*D D D D'('(#'($ '('(#'($ '('(#'($ '('(#'($

  • !

! ! !

  • !"+0& !0

!"+0& !0 !"+0& !0 !"+0& !0 G G G G !" !" !" !" +0& !0 +0& !0 +0& !0 +0& !0 ( ( ( ( 4&!"!!G ! 4&!"!!G ! 4&!"!!G ! 4&!"!!G ! G !0#D G !0#D G !0#D G !0#D

  • #

# # # 90 0% 90 0% 90 0% 90 0% 0 0 0J 0J 0J 0J

  • 4

4 4 4 ! ! ! ! 0 7 7 7 7. . . .9!& "!!(# 9!& "!!(# 9!& "!!(# 9!& "!!(# 0& C 0%&0J9!& & C 0%&0J9!& & C 0%&0J9!& & C 0%&0J9!& 4 4 4 4

  • @

@ @ @ 99 !0"!= 4 99 !0"!= 4 99 !0"!= 4 99 !0"!= 4

  • 5

5 5 5 90 0%!" 90 0%!" 90 0%!" 90 0%!"7 7 7 7 4 4 4 4

  • 3

3 3 3 70!!4&0 70!!4&0 70!!4&0 70!!4&0 0!0 7 0!0 7 0!0 7 0!0 7 #3T #3T #3T #3T &< &< &< &< 3''''4 3''''4 3''''4 3''''4. . . .

  • CA. Pramod Jain
slide-71
SLIDE 71

FE+* FE+* FE+* FE+*D D D D'('(#'($ '('(#'($ '('(#'($ '('(#'($

  • !

! ! !

  • !"+0& !0

!"+0& !0 !"+0& !0 !"+0& !0 G G G G !" !" !" !" +0& !0 +0& !0 +0& !0 +0& !0 $ $ $ $ 70"!! %0+C!"! %0 70"!! %0+C!"! %0 70"!! %0+C!"! %0 70"!! %0+C!"! %0 0( 0( 0( 0( 7 7 7 7 #3T #3T #3T #3T &< &< &< &< 3''''4 3''''4 3''''4 3''''4. . . . B B B B 70!"!9&!"E0 & 70!"!9&!"E0 & 70!"!9&!"E0 & 70!"!9&!"E0 & <3''''4 <3''''4 <3''''4 <3''''4. . . .

  • 70!!!0& !0"!

70!!!0& !0"! 70!!!0& !0"! 70!!!0& !0"! =0&4!0& &&= =0&4!0& &&= =0&4!0& &&= =0&4!0& &&= <3''''4 <3''''4 <3''''4 <3''''4. . . . ) ) ) ) 70!"!!0& &&= 70!"!!0& &&= 70!"!!0& &&= 70!"!!0& &&= <3''''4 <3''''4 <3''''4 <3''''4. . . . (' (' (' (' &9!& > 0J 00( &9!& > 0J 00( &9!& > 0J 00( &9!& > 0J 00( <3''''4 <3''''4 <3''''4 <3''''4. . . . (( (( (( (( 0J"440J 0J"440J 0J"440J 0J"440J ? 0%!0 ? 0%!0 ? 0%!0 ? 0%!0 &< &< &< &< 3''''4 3''''4 3''''4 3''''4. . . .

  • CA. Pramod Jain
slide-72
SLIDE 72

FE+* FE+* FE+* FE+*D D D D'('(#'($ '('(#'($ '('(#'($ '('(#'($

  • !

! ! !

  • !"+0& !0

!"+0& !0 !"+0& !0 !"+0& !0 G G G G !" !" !" !" +0& !0 +0& !0 +0& !0 +0& !0 (# (# (# (# + 79!& > + 79!& > + 79!& > + 79!& > ( ( ( ( 0J 0J 0J 0J # # # # !&"" !&"" !&"" !&"" @ @ @ @ ! ! ! ! 5 5 5 5

  • 3''''4

3''''4 3''''4 3''''4. . . .

  • 0& !0!

0& !0! 0& !0! 0& !0! 3& 0 3& 0 3& 0 3& 0 %%% %%% %%% %%% 0% 0% 0% 0% , , , , (@ (@ (@ (@ 70"!(!7!9 70"!(!7!9 70"!(!7!9 70"!(!7!9 700&70& J&7 700&70& J&7 700&70& J&7 700&70& J&7 67%0 & 9&6 67%0 & 9&6 67%0 & 9&6 67%0 & 9&6 0046!0 0>&67!= 0046!0 0>&67!= 0046!0 0>&67!= 0046!0 0>&67!= 467!= >&699C!6 467!= >&699C!6 467!= >&699C!6 467!= >&699C!6 7&&0& &&76! 7&&0& &&76! 7&&0& &&76! 7&&0& &&76! &4"4 &4"4 &4"4 &4"4 4=0J 4=0J 4=0J 4=0J ? ? ? ? %%% 0% %%% 0% %%% 0% %%% 0%< < < < 3''''4 3''''4 3''''4 3''''4. . . . 0, 0, 0, 0,

  • CA. Pramod Jain
slide-73
SLIDE 73

FE+* FE+* FE+* FE+*D D D D'('(#'($ '('(#'($ '('(#'($ '('(#'($

  • !

! ! !

  • !"+0& !0

!"+0& !0 !"+0& !0 !"+0& !0 G G G G !" !" !" !" +0& !0 +0& !0 +0& !0 +0& !0 (5 (5 (5 (5 "0&0 "0&0 "0&0 "0&0 7 7 7 7 7 7 7 7 %%% 0%< %%% 0%< %%% 0%< %%% 0%< 3''''4 3''''4 3''''4 3''''4. . . . 0, 0, 0, 0, (3 (3 (3 (3 4& 4& 4& 4& !" & !" & !" & !" & !0& !0& !0& !0&90& !0 90& !0 90& !0 90& !0 <( <( <( <( ($ ($ ($ ($ 4&!"0 &&& 4&!"0 &&& 4&!"0 &&& 4&!"0 &&& 90& !0C " !0 90& !0C " !0 90& !0C " !0 90& !0C " !0 =! =! =! =! O O O O. . . . 3'J"! &&!"&&!&P 3'J"! &&!"&&!&P 3'J"! &&!"&&!&P 3'J"! &&!"&&!&P <( <( <( <( (B (B (B (B 4&!" 4&!" 4&!" 4&!" 77!C= 77!C= 77!C= 77!C= !9 !9 !9 !9 3 3 3 3 <('& <('& <('& <('& +0C +0C +0C +0C ! ! ! ! 3'C 3'C 3'C 3'C

  • CA. Pramod Jain
slide-74
SLIDE 74

FE+* FE+* FE+* FE+*D D D D'('(#'($ '('(#'($ '('(#'($ '('(#'($

  • !

! ! !

  • !"+0& !0

!"+0& !0 !"+0& !0 !"+0& !0 G G G G !" !" !" !" +0& !0 +0& !0 +0& !0 +0& !0 (- (- (- (- 49&!"%!!&4 49&!"%!!&4 49&!"%!!&4 49&!"%!!&4 &C & &C & &C & &C & 3"!= !0! 3"!= !0! 3"!= !0! 3"!= !0! L>!0 L>!0 L>!0 L>!0 <#&9 <#&9 <#&9 <#&9 0& !0 0& !0 0& !0 0& !0

"" C"!7(

"" C"!7( "" C"!7( "" C"!7(&

& & & 0#'($

0#'($ 0#'($ 0#'($

!009&!0

!009&!0 !009&!0 !009&!0!C " !C " !C " !C ";70 !0 ;70 !0 ;70 !0 ;70 !0 0!70&4 0C! 499 !0& 0!70&4 0C! 499 !0& 0!70&4 0C! 499 !0& 0!70&4 0C! 499 !0&

"0!

"0! "0! "0!1 1 1 1 J!7$' J!7$' J!7$' J!7$'

" 0!

" 0! " 0! " 0!1 1 1 1 !"4!4* 0 !"4!4* 0 !"4!4* 0 !"4!4* 0

  • CA. Pramod Jain
slide-75
SLIDE 75

FE+* FE+* FE+* FE+*1 1 1 1 +FE +FE +FE +FE

*4*4!0&"" &

*4*4!0&"" & *4*4!0&"" & *4*4!0&"" &

!0

!0 !0 !0. . . .& 0&"!29I & 0&"!29I & 0&"!29I & 0&"!29I

99 !0

99 !0 99 !0 99 !0"!= 0 "!= 0 "!= 0 "!= 0

  • 70

70 70 70! ! ! !! ! ! !!&0% 0& !&0% 0& !&0% 0& !&0% 0&= = = =

70"!"! %0

70"!"! %0 70"!"! %0 70"!"! %0C! C! C! C!"! %00 "! %00 "! %00 "! %00

70

70 70 70!"!? 0% !"!? 0% !"!? 0% !"!? 0%=!0& =!0& =!0& =!0&

&!"440J&?

&!"440J&? &!"440J&? &!"440J&?

70

70 70 70"!99 "!99 "!99 "!99 0&70& 0&70& 0&70& 0&70&

49&

49& 49& 49&!" !" !" !"%!!&4&C & %!!&4&C & %!!&4&C & %!!&4&C &2 0% 2 0% 2 0% 2 0%& & & &# # # #

  • CA. Pramod Jain
slide-76
SLIDE 76

+ + + + . . . . O('5#'($P O('5#'($P O('5#'($P O('5#'($P

  • !

! ! ! ; ; ; ; G!"+0& !0 G!"+0& !0 G!"+0& !0 G!"+0& !0 9! 0% 9! 0% 9! 0% 9! 0% &!0 &!0 &!0 &!0 ( ( ( ( & & & &"!9&!"=0J"&49 "!9&!"=0J"&49 "!9&!"=0J"&49 "!9&!"=0J"&49 !&4=0JM&?!"%%% !&4=0JM&?!"%%% !&4=0JM&?!"%%% !&4=0JM&?!"%%% < < < <& & & &('& 0, ('& 0, ('& 0, ('& 0, 0J& 0J& 0J& 0J& (= (= (= (= & & & & "!9&!"9 "!9&!"9 "!9&!"9 "!9&!"9. . . .9 9 9 9 0&70&=%%%< 0&70&=%%%< 0&70&=%%%< 0&70&=%%%<& & & &(' (' (' (' & 0, & 0, & 0, & 0, O O O O. . . . 3=!0& 3=!0& 3=!0& 3=!0& 7!&P 7!&P 7!&P 7!&P 0J& 0J& 0J& 0J& ( ( ( ( & & & & 9!& &4> >& 0 0% 9!& &4> >& 0 0% 9!& &4> >& 0 0% 9!& &4> >& 0 0% =M&?%%% 0%< =M&?%%% 0%< =M&?%%% 0%< =M&?%%% 0%<& & & &3' 3' 3' 3' & 0,"!7(!7! & 0,"!7(!7! & 0,"!7(!7! & 0,"!7(!7!0 !0 !0 !0 !0!"9&!0 !"9&!0 !"9&!0 !"9&!0 0J& 0J& 0J& 0J&

  • CA. Pramod Jain
slide-77
SLIDE 77

+ + + + . . . . O('5#'($P O('5#'($P O('5#'($P O('5#'($P

  • !

! ! ! ; ; ; ; G!"+0& !0 G!"+0& !0 G!"+0& !0 G!"+0& !0 9! 0% 9! 0% 9! 0% 9! 0% &!0 &!0 &!0 &!0 # # # # & & & & 9!& & 9!& & 9!& & 9!& &%% %% %% %%< < < <& & & &('& 0 ('& 0 ('& 0 ('& 0 , 0(!7!4 , 0(!7!4 , 0(!7!4 , 0(!7!4& & & & !00 !00 !00 !00 4; 79!& 4; 79!& 4; 79!& 4; 79!& O O O O. . . . &C 0%4P &C 0%4P &C 0%4P &C 0%4P 0J& 0J& 0J& 0J&

  • @

@ @ @ 0!7! 79!& &!0 0!7! 79!& &!0 0!7! 79!& &!0 0!7! 79!& &!0 0>&!"9&!0%%% 0%< 0>&!"9&!0%%% 0%< 0>&!"9&!0%%% 0%< 0>&!"9&!0%%% 0%<& & & &

  • ('& 0,!"9&!0

('& 0,!"9&!0 ('& 0,!"9&!0 ('& 0,!"9&!0 0J& 0J& 0J& 0J& 6 6 6 6

  • 5

5 5 5 70&%%% 0%! 70&%%% 0%! 70&%%% 0%! 70&%%% 0%!. . . .

  • <

< < <& & & &( 0 ( 0 ( 0 ( 0& & & &6! 6! 6! 6! < < < <& & & &('&=0!7! ('&=0!7! ('&=0!7! ('&=0!7! !0!7! & 0, !0!7! & 0, !0!7! & 0, !0!7! & 0,O O O O 1 1 1 1 #P #P #P #P 0J& 0J& 0J& 0J& && 0% && 0% && 0% && 0% & & & &

  • CA. Pramod Jain
slide-78
SLIDE 78

+ + + + . . . . O('5#'($P O('5#'($P O('5#'($P O('5#'($P

  • !

! ! ! ; ; ; ; G!"+0& !0 G!"+0& !0 G!"+0& !0 G!"+0& !0 9! 0% 9! 0% 9! 0% 9! 0% &!0 &!0 &!0 &!0 3 3 3 3 9"!79&!0%%% 0%< 9"!79&!0%%% 0%< 9"!79&!0%%% 0%< 9"!79&!0%%% 0%< & & & &('& 0,"!? 0%=!0& ('& 0,"!? 0%=!0& ('& 0,"!? 0%=!0& ('& 0,"!? 0%=!0& !=0& &&=!! !=0& &&=!! !=0& &&=!! !=0& &&=!! 0& !0!00>& 0& !0!00>& 0& !0!00>& 0& !0!00>& O O O O. . . . 3P 3P 3P 3P !790 !790 !790 !790 0& !0 0& !0 0& !0 0& !0 $ $ $ $ 9"!79&!0%%% 0%< 9"!79&!0%%% 0%< 9"!79&!0%%% 0%< 9"!79&!0%%% 0%< & & & &('& 0,"!? 0% ('& 0,"!? 0% ('& 0,"!? 0% ('& 0,"!? 0% && 0 0%&99 !0 && 0 0%&99 !0 && 0 0%&99 !0 && 0 0%&99 !0 7!0 7!0 7!0 7!0 &&=! &&=! &&=! &&=!O O O O. . . . =4 =4 =4 =4% % % % (P (P (P (P !790 !790 !790 !790 B B B B =J =J =J =J!"&&"!79&!0 !"&&"!79&!0 !"&&"!79&!0 !"&&"!79&!0 !0=!% 0!907J"! !0=!% 0!907J"! !0=!% 0!907J"! !0=!% 0!907J"! %%% 0%< %%% 0%< %%% 0%< %%% 0%<& & & &('& 0, ('& 0, ('& 0, ('& 0, &! &! &! &!

  • CA. Pramod Jain
slide-79
SLIDE 79

+ + + + . . . . O('5#'($P O('5#'($P O('5#'($P O('5#'($P

  • !

! ! ! ; ; ; ; G!"+0& !0 G!"+0& !0 G!"+0& !0 G!"+0& !0 9! 0% 9! 0% 9! 0% 9! 0% &!0 &!0 &!0 &!0

  • <

< < <& & & &('& 0,"!? 0% ('& 0,"!? 0% ('& 0,"!? 0% ('& 0,"!? 0% 0 &!"(!7!&7&!" 0 &!"(!7!&7&!" 0 &!"(!7!&7&!" 0 &!"(!7!&7&!" 29&> 0% 29&> 0% 29&> 0% 29&> 0%O O O O. . . . #P #P #P #P

  • )

) ) ) !""! %00 0 0% !""! %00 0 0% !""! %00 0 0% !""! %00 0 0% !%= 4 !C !%= 4 !C !%= 4 !C !%= 4 !C ?!" ?!" ?!" ?!"

  • %%

%% %% %%< < < <& & & &(' 0, (' 0, (' 0, (' 0, ! & ! & ! & ! &

  • ('

(' (' (' &!&!" 77!C= &!&!" 77!C= &!&!" 77!C= &!&!" 77!C= 9!9C< 9!9C< 9!9C< 9!9C<& & & &@'! @'! @'! @'!C C C C 4&3' 4&3' 4&3' 4&3' % & % & % & % &

  • CA. Pramod Jain
slide-80
SLIDE 80

+ + + + . . . . O('5#'($P O('5#'($P O('5#'($P O('5#'($P

  • !

! ! ! ; ; ; ; G!"+0& !0 G!"+0& !0 G!"+0& !0 G!"+0& !0 9! 0% 9! 0% 9! 0% 9! 0% &!0 &!0 &!0 &!0

(( (( (( (( 9!" 9!" 9!" 9!"& & & & 970 970 970 970& & & &#&"!& #&"!& #&"!& #&"!& =09&!0!"%!!&!&C &!"0 =09&!0!"%!!&!&C &!"0 =09&!0!"%!!&!&C &!"0 =09&!0!"%!!&!&C &!"0 0!0=!C70 !0 7& 0!0=!C70 !0 7& 0!0=!C70 !0 7& 0!0=!C70 !0 7& " =! " =! " =! " =! +2 +2 +2 +2 4&55 4&55 4&55 4&55 (# (# (# (# &9!& "!7)((($!@'(#($ &9!& "!7)((($!@'(#($ &9!& "!7)((($!@'(#($ &9!& "!7)((($!@'(#($ %%% 0%I %%% 0%I %%% 0%I %%% 0%I

  • <

< < < (#3'& 0(!7!0!0 (#3'& 0(!7!0!0 (#3'& 0(!7!0!0 (#3'& 0(!7!0!0 !"9&!0 !"9&!0 !"9&!0 !"9&!0

  • <

< < < #3'& 0!00!0 #3'& 0!00!0 #3'& 0!00!0 #3'& 0!00!0 0J4 0J4 0J4 0J4 0&= 0&= 0&= 0&= (3((($ (3((($ (3((($ (3((($ (@ (@ (@ (@ &9!& "!7(5($!)((($ 0 &9!& "!7(5($!)((($ 0 &9!& "!7(5($!)((($ 0 &9!& "!7(5($!)((($ 0 &9!"!0&9!= &9!"!0&9!= &9!"!0&9!= &9!"!0&9!= 0! 0! 0! 0! (# (# (# (# 0J4 0J4 0J4 0J4 0&= 0&= 0&= 0&= $((B $((B $((B $((B

  • CA. Pramod Jain
slide-81
SLIDE 81

+ + + +KK KK KK KK

C &&&"!!> 0% 0C! &I

C &&&"!!> 0% 0C! &I C &&&"!!> 0% 0C! &I C &&&"!!> 0% 0C! &I

(5(-

(5(- (5(- (5(-1 1 1 1 &(J &(J &(J &(J

(3(-

(3(- (3(- (3(-1 1 1 1 &(3'J& &(3'J& &(3'J& &(3'J&

#$(-

#$(- #$(- #$(-1 1 1 1 &(J &(J &(J &(J

C&&@3'J& 0&!0(3$(-&

C&&@3'J& 0&!0(3$(-& C&&@3'J& 0&!0(3$(-& C&&@3'J& 0&!0(3$(-& &9!=+K &9!=+K &9!=+K &9!=+K

!+J!"#$)+

!+J!"#$)+ !+J!"#$)+ !+J!"#$)+

4& &&&0 0C! !"&@J&

4& &&&0 0C! !"&@J& 4& &&&0 0C! !"&@J& 4& &&&0 0C! !"&@J& C&&(3'J&= C&&(3'J&= C&&(3'J&= C&&(3'J&=? ? ? ? 0 =0=&& 9!=+K =0=&& 9!=+K =0=&& 9!=+K =0=&& 9!=+K

!

! ! !

  • CA. Pramod Jain
slide-82
SLIDE 82

+ + + +KK KK KK KK

H,QC &&&"!!> 0% 0C! &I

H,QC &&&"!!> 0% 0C! &I H,QC &&&"!!> 0% 0C! &I H,QC &&&"!!> 0% 0C! &I

(B(-

(B(- (B(- (B(-1 1 1 1 &#3'J &#3'J &#3'J &#3'J

(-(-

(-(- (-(- (-(-1 1 1 1 &(3'J& &(3'J& &(3'J& &(3'J&

C&7!0& 0&&0I

C&7!0& 0&&0I C&7!0& 0&&0I C&7!0& 0&&0I

&(3'J!0(3$(-

&(3'J!0(3$(- &(3'J!0(3$(- &(3'J!0(3$(-

&

& & &(3' (3' (3' (3'J!0 J!0 J!0 J!0($-(- ($-(- ($-(- ($-(-

&(''J!0

&(''J!0 &(''J!0 &(''J!0(')(- (')(- (')(- (')(-

& &9!=+K"&!0> 7!0K

& &9!=+K"&!0> 7!0K & &9!=+K"&!0> 7!0K & &9!=+K"&!0> 7!0K

,&#3'9!=

,&#3'9!= ,&#3'9!= ,&#3'9!=

  • CA. Pramod Jain
slide-83
SLIDE 83

5@ 5@ 5@ 5@. . . . + + + +

5@

5@ 5@ 5@. . . . D D D D&&&& &&&& &&&& &&&& ! &90 ! &90 ! &90 ! &90 0 !09! 0%0 & = 0 !09! 0%0 & = 0 !09! 0%0 & = 0 !09! 0%0 & = !"0 &9!&"! 0& !"0 &9!&"! 0& !"0 &9!&"! 0& !"0 &9!&"! 0& #-$# #-$# #-$# #-$#K K K K,&4! ,&4! ,&4! ,&4!

5@=

5@= 5@= 5@=

  • .

. . . " " " "&9&"0 & &9&"0 & &9&"0 & &9&"0 &I I I I. . . .

D9!&=0"0 &=

D9!&=0"0 &= D9!&=0"0 &= D9!&=0"0 &=&&&& &&&& &&&& &&&& ! &900 !0 ! &900 !0 ! &900 !0 ! &900 !00 09! 0%0 9! 0%0 9! 0%0 9! 0%0 7!"90 7!"90 7!"90 7!"900 O!,#'(B 0 O!,#'(B 0 O!,#'(B 0 O!,#'(B. . . .(- & (- & (- & (- & @(@#'()PKK @(@#'()PKK @(@#'()PKK @(@#'()PKK

7!"09! 0%0 "99 =

7!"09! 0%0 "99 = 7!"09! 0%0 "99 = 7!"09! 0%0 "99 = !""0 & 0%!" !""0 & 0%!" !""0 & 0%!" !""0 & 0%!"9! 9! 9! 9!

  • CA. Pramod Jain
slide-84
SLIDE 84

55 55 55 551 1 1 1 + + + +1 1 1 1 +@(@#'() +@(@#'() +@(@#'() +@(@#'()

55

55 55 55. . . . J J J J. . . .9!"!290 !"0 & 9!"!290 !"0 & 9!"!290 !"0 & 9!"!290 !"0 & % &!0!% &0 % &!0!% &0 % &!0!% &0 % &!0!% &0*++! *++! *++! *++! 7!0!"290 0 0% 7!0!"290 0 0% 7!0!"290 0 0% 7!0!"290 0 0%

290 0&9!"0 &% &

290 0&9!"0 &% & 290 0&9!"0 &% & 290 0&9!"0 &% & 0*+ 0*+ 0*+ 0*+

0%!%!!&!&C &279"!7*+

0%!%!!&!&C &279"!7*+ 0%!%!!&!&C &279"!7*+ 0%!%!!&!&C &279"!7*+

0%!0 &" 0%0!79!& !0

0%!0 &" 0%0!79!& !0 0%!0 &" 0%0!79!& !0 0%!0 &" 0%0!79!& !0 &7 &7 &7 &7

0%!!% &0 &

0%!!% &0 & 0%!!% &0 & 0%!!% &0 &

+!970!% &0 &

+!970!% &0 & +!970!% &0 & +!970!% &0 &

290 0%!0 &0!

290 0%!0 &0! 290 0%!0 &0! 290 0%!0 &0!% % % % 0 0*+ *+ *+ *+

  • CA. Pramod Jain
slide-85
SLIDE 85

E+ E+ E+ E+

  • CA. Pramod Jain
slide-86
SLIDE 86

E+*+ E+*+ E+*+ E+*+

!!!79> 0%&0&

!!!79> 0%&0& !!!79> 0%&0& !!!79> 0%&0&

!0! " 0%&0&+

!0! " 0%&0&+ !0! " 0%&0&+ !0! " 0%&0&+ !& !& !& !&1 1 1 1 &= &= &= &=

+!@-&

+!@-& +!@-& +!@-&

! ! ! ! = = = =. . . . C & !0 C & !0 C & !0 C & !0

! ! ! ! ('' ('' ('' (''. . . .()) ()) ()) ()) 0!!& 0!!& 0!!& 0!!& ' ' ' ' #'' #'' #'' #''. . . .#)) #)) #)) #)) *0 0 9&;&9!0& = & *0 0 9&;&9!0& = & *0 0 9&;&9!0& = & *0 0 9&;&9!0& = & ) ) ) ) @'' @'' @'' @''. . . .5)) 5)) 5)) 5)) &J&&&&700&9!0&!&&&& &J& &J&&&&700&9!0&!&&&& &J& &J&&&&700&9!0&!&&&& &J& &J&&&&700&9!0&!&&&& &J& $ $ $ $ 3'' 3'' 3'' 3''. . . .3)) 3)) 3)) 3)) C 0 C 0 C 0 C 0 (( (( (( (( $'' $'' $'' $''. . . .$)) $)) $)) $)) E& 0%D!J!"& E& 0%D!J!"& E& 0%D!J!"& E& 0%D!J!"& @ @ @ @ B'' B'' B'' B''. . . .B)) B)) B)) B)) !0& !0&09! 0% !0& !0&09! 0% !0& !0&09! 0% !0& !0&09! 0% $ $ $ $

  • ''
  • ''
  • ''
  • ''.

. . .-))

  • ))
  • ))
  • ))

9 S& 9 S& 9 S& 9 S& @ @ @ @

  • CA. Pramod Jain
slide-87
SLIDE 87

++++ ++++ ++++ ++++

  • CA. Pramod Jain

! ! ! !

@5'' @5'' @5'' @5'' +27 0 !0!"!&9 C 00 0"!7 !0 +27 0 !0!"!&9 C 00 0"!7 !0 +27 0 !0!"!&9 C 00 0"!7 !0 +27 0 !0!"!&9 C 00 0"!7 !0

  • 55('

55(' 55(' 55(' !79 !00%%70& !79 !00%%70& !79 !00%%70& !79 !00%%70&

&&0&

&&0& &&0& &&0&

* 0!

* 0! * 0! * 0!!09!&! " &"! !09!&! " &"! !09!&! " &"! !09!&! " &"! 9 9!&& 9 9!&& 9 9!&& 9 9!&&

E

E E E

slide-88
SLIDE 88

E+E E+E E+E E+E

99! 070 99! 070 99! 070 99! 070 0%%70 0%%70 0%%70 0%%70

E0&0 0% E0&0 0% E0&0 0% E0&0 0%

00 0% 00 0% 00 0% 00 0%

/ / &J&&&&70 &J&&&&70 &J&&&&70 &J&&&&70

2 !0 2 !0 2 !0 2 !0

/ !%7 !%7 !%7 !%7 /J && J && J && J && /& & & &

9&0 !0& 9&0 !0& 9&0 !0& 9&0 !0&

/

  • / " &

" & " & " &

9! 0% 9! 0% 9! 0% 9! 0% > E > E > E > E 0%&4 0%&4 0%&4 0%&4 ! !0& ! !0& ! !0& ! !0&

  • CA. Pramod Jain
slide-89
SLIDE 89

!0&!99>! !0&!99>! !0&!99>! !0&!99>! F &0=0&>=C !& F &0=0&>=C !& F &0=0&>=C !& F &0=0&>=C !& 29&!%!!0 29&!%!!0 29&!%!!0 29&!%!!0 >>>29&90 0 >>>29&90 0 >>>29&90 0 >>>29&90 0

slide-90
SLIDE 90

+ &&0 !0>!=C = + &&0 !0>!=C = + &&0 !0>!=C = + &&0 !0>!=C = !0 !0 !0 !0

>>>0>!7 >>>0>!7 >>>0>!7 >>>0>!7

  • CA. Pramod Jain

&!7!>0!"7!= 99 &!7!>0!"7!= 99 &!7!>0!"7!= 99 &!7!>0!"7!= 99

VED+U VED+U VED+U VED+U

  • !9&;!&

!9&;!& !9&;!& !9&;!& && 0#''B && 0#''B && 0#''B && 0#''B

slide-91
SLIDE 91

7! 0 7! 0 7! 0 7! 0

97!L 0W0>!7 97!L 0W0>!7 97!L 0W0>!7 97!L 0W0>!7 X)()-(('B@-$B X)()-(('B@-$B X)()-(('B@-$B X)()-(('B@-$B