1. Chapter 6 1 karCMrHbBaI¢ FnaKar extþ)at;dMbg

2. Chapter 6 2 viFIsa®sþcm,gsR mab;karCMrHbBaI ¢ 1- ebIeyIgCaGñkCMrHbBaI¢ etIeyIgKYreFiVGIVxøH? 2- etIGñkCMrHbBaI¢RtUveF IVGIVxøH? 3- EpnkarEdlGñkCMrHbB aI¢RtUvGnuvtþ 4-lT§plénkarCMrHbBaI¢ 5-sniñdæn

3. Chapter 6 3 1-ebIeyIgCaGñkCMrHbBaI¢ etIeyIgKYreFIVGIVxøH? eKGaceRbIR)as;viFIsa®sþTaMgbIdUcx ageRkam ³  karRtYtBinitüFnaKar ¬TIsñak;karFM nig saxa¦  TMnak;TMngCamYyPaKIEdlBak;B½n §  raykarN_mkGaCJaFrRtYtBinitü  R)ab;RtYs²GMBIbMNgrbs;eyIgdl;nieya Cit  ykkUnsar  biTesckIþCUndMNwgenATVarxagmux ¬KYreFIVenAeBlRBwk¦  rkemIlvtßú b¤ rbs;rbrEdlmantémø 1>1- karRtYtBinitü FnaKar

4. Chapter 6 4 1-ebIeyIgCaGñkCMrHbBaI¢ etIeyIgKYreFIVGIVxøH?  BinitüemIlÉksarTaMgT,aydUcCa ³  Éksar\NTan  taragtulükar nig sþg;darKNenyü  esoePAFM  RbB½n§ ( TUrs½BÞ kMBüÚT½r Telex 'Key')  rcnasm<½n§cat;taMg  RTBüsm,tiþ  p¥akdMeNIrkarKNnI 1>1- karRtYtBinitü FnaKar

5. Chapter 6 5 1-ebIeyIgCaGñkCMrHbBaI¢ etIeyIgKYreFIVGIVxøH?  FnaKarTMnak;TMng edayCUndMNwgtamry³ Telex, email, fax, and phone dUcCapþl;B½t_manfa bc©úb,nñFnaKarenH kMBugsißteRkamkarCMrHbBaI¢.  Gñkdak;R)ak;beBaIØ ¬tamviTüú kaEst CaedIm edayR)ab;eKfa ´CaGñkCMrHbBaI¢ FnaKarmñak;¦  GgÁkarRsbc,ab; ¬GaCJaFrBn§¦ 1>2- TMnak;TMngCamYyP aKIEdlCab;Bak;B½n§ 1>3- raykarN_mkGaCJaFrR tYtBinitü ³ FnaKarCa tiénkm<ú Ca 2- etIGñkCMrHbBaI¢RtUveFIVGIVxø H? 2>1- karvaytémøRTBüskmµ nig RTBüGkmµ 2>2- kargarGñkCMrHbBaI¢ RtUvGnuvtþbnþ

6. Chapter 6 6 k-RTBüskmµtYelx  sac;R)ak; mas >>>>>>>>>>>>>>>  xÞg;KNnIenAFnaKarCatiénkm >>>>>>>>>>>>>>  xÞg;KNnIenAFnaKardéT >>>>>>>>>>>>>>>  \NTan >>>>>>>>>>>>>>>  KNnIsgS½y >>>>>>>>>>>>>>>  GclnRTBü >>>>>>>>>>>>>>> x-RTBüGkmµtYelx  xÞg;KNnI >>>>>>>>>>>>>>>  bBaI¢GtifiCn >>>>>>>>>>>>>>>  r)aykarN_R)ak;cMNUl >>>>>>>>>>>>>>> 2- etIGñkCMrHbBaI¢RtUveFIVGIVxø H? 2>1- karvaytémøRTBüskmµ nig RTBüGkmµ

7. Chapter 6 7  eyIgnwgesIñsMu[mankarTUTat;bMNul ¬GIVEdlFnaKarmanCakmµsiTi§¦  GñkCMrHbBaI¢minRtUvTUTat;[Gñkd ak;beBaIØTaMgGs;enaHeT  eyIgKYrCUndMNwgdl;Gñkdak;R)ak;be BaIØ b¤ GtifiCndéTeTot tamry³kaEst viTüú b¤ tammeFüa)ayNamYyEdlGaceFIVeTA)a n EtsUmkMuePøc esIñsMu[BYkeKeqIøymk eyIgvijkñúgry³eBlBIrs)þah_.  elakGñkmanxÞg;KNnICamYyeyIg sUmGeBaI¢jmkeFIVkarbwþgtva:  epIJsMbuRt[eTAGtifiCn ehIykMuePøcesIñsMuhtßelxa 2- etIGñkCMrHbBaI¢RtUveFIVGIVxø H? 2>2- kargarGñkCMrHbBaI¢ RtUvGnuvtþbnþ

8. Chapter 6 8 2- etIGñkCMrHbBaI¢ RtUveFIVGIVxøH? rUbPaBenH bgðaj[eXIjfa RbsinebIRTBüskmµmancMnYnticCagR TBüGkmµ enaHFnaKarRtUvraykarN_mkFnaKarC atiénkm<úCa ehIyrUbPaBenH k¾bgðaj[eXIjfa karCMrHbBaI¢RtUvsißteRkamkarRtYtB initüedayyutiþFm_. KMeragsRmab;TUTat; X Y X<Y RTBüsk mµ RTBüGk mµ

9. Chapter 6 9  karcMNayelIkarCMrHbBaI¢  Bn§  R)ak;ExbuKÁlik ¬ya:gtic 3 Ex¦  R)ak;beBaIØmankarFana (Secured claim)  R)ak;beBaIØ ¬minEmnFnaKar¦ (Nonbanks)  R)ak;beBaIØepSg² (Other deposits)  R)ak;beBaIØcgkarbMeBjedImTun (Subordinate debts) 3- EpnkarEdlGñkCMrHbBaI¢RtUvGn uvtþ 3>1- karTUTat;sgRtUvGnuvt þtamlMdab;³

10. Chapter 6 10  dMeNaHRsaymandUcteTA ³  eyIgGaceRCIserIscMNucsMxan; EtBIr b¤ bI  BüayamTUTat;sgbMNulEdlTamT arkñúgry³eBlkMNt;mYy  eyIgRtUveFIVsMeNIeTAFnaKar Catiénkm<úCa  karCMrHbBaI¢GacRtUvKNnata mviFIBIrya:gKW viFIefr (Fixed Method) nigviFIsmamaRt (Proportional Method) 3- EpnkarEdlGñkCMrHbBaI¢RtUvGn uvtþ RbsinebI KµanluyRKb;RKan; edIm,ITUTat;sg?

11. Chapter 6 11  FnaKarRtUvCMrHbBaI¢ manR)ak;beBaIØsrubcMnYn 6>362>349 duløarGaemrik ehIysac;R)ak;srubmancMnYnRtwmEt 340>000 duløar.  FnaKarmanxÞg;KNnIR)ak;beBaIØrbs; GtifiCnxus²Kña dUcteTA ³ - 27 KNnI ¬KNnInimYy²manTwkR)ak; 200>000 duløar¦ - 18 KNnI ¬KNnInimYy²manTwkR)ak; 20>000 duløar¦ - 20 KNnI ¬KNnInimYy²manTwkR)ak; 10>000 duløar¦ - 54 KNnI ¬KNnInimYy²manTwkR)ak; 5>000 duløar¦ - 35 KNnI ¬KNnInimYy²manTwkR)ak; 1>000 duløar¦ - 464 KNNI ¬KNnInimYy²manTwkR)ak; 500 duløar¦ sMnYr³edIm,IEbgEckcMnYnTwkR)ak;en H[)ansmRsbetIGñkCMrHbBaI¢RtUvKNn adUcemþc? 3- EpnkarEdlGñkCMrHbBaI¢RtUvGn uvtþ 3>1-]TahrN_³

12. Chapter 6 12  FnaKarmansßanPaBminl¥ - srubRTBüskmµ USD 340>000 - srubRTBüGkmµ USD 6>362>346  dMeNaHRsayman 2 edIm,IEbgEckR)ak;enH[smRsb ³ - viFIsa®sþefr - viFIsa®sþsmamaRt 3- EpnkarEdlGñkCMrHbBaI¢RtUvGn uvtþ 3>2-dMeNaHRsay k- viFIsa®sþef r c,ab;sIþBIRKwHsßanFnaKar nig hirBaØvtßú ¬Rbkar 64¦ Ecgfa ral;Gñkdak;R)ak;beBaIØ Edlkan;kab;xÞg;KNnIcMnYnmYy b¤ eRcInEdl)anbþÚreTACaerol nwgTTYlTwkR)ak;esIµKña Edlx 000>000 ¬BIrlanerol¦.

13. Chapter 6 13 => 2>000>000 erol ¼ 3855 erol = USD 519 ¬sRmab;xÞg;KNnInimYy²¦ => USD 519 x 618 KNnI = USD 320>742 b:uEnþ bc©úb,nñenH RTBüskmµsrubmancMnYn USD 340>000 dUecñH Gñkdak;R)ak;beBaIØmñak;² nwgRtUv)anTTYlTwkR)ak;cMnYn USD 340>000 x 618 KNnI = USD 550 3- EpnkarEdlGñkCMrHbBaI¢RtUvGn uvtþ dMeNaHRsay dUecñH Gñkdak;R)ak;beBaIØmñak;²nw gTTYl)anTwkR)ak;cMnYn USD 550. x- viFIsa®sþs mamaRt  RTBüskmµsrub USD 340>000  srubRTBüGkmµ USD 6>497>000  PaKryEdlGñkdak;R)ak;beBaIØmñak;²nw gRtUv)anTTYlKW ³ USD 340>000¼ USD 6>497>000 = 5/2°

14. Chapter 6 14 cMnYnTwkR)ak;Edlmñak;²RtUv)anTTYl KW ³ k- sRmab;xÞg;KNnImYyEdlmansac;R)ak;c MnYn USD 200>000  eyIg)an USD 200>000 x 5/2° = USD 10>400  27 KNnI = USD 10>400 x 27 = USD 280>800 3- EpnkarEdlGñkCMrHbBaI¢RtUvGn uvtþ dMeNaHRsay ¬ t¦ dUecñH TwkR)ak;srubRtUvpþl;CUnsRmab;xÞ g;KNnIcMnYn27 KNnI = USD 280>800. x- sRmab;xÞg;KNnImYyEdlmansac;R)ak;c MnYn USD 20>000  eyIg)an USD 20>000 x 5/2° = USD 1>040  18 KNnI = USD 1>040 x 18 = USD 18>720 dUecñH TwkR)ak;srubRtUvpþl;CUnsRmab;xÞ g;KNnIcMnYn 18 KNnI = USD 18>720.

15. Chapter 6 15 cMnYnTwkR)ak;Edlmñak;²RtUv)anTTYl KW ³ K- sRmab;xÞg;KNnImYyEdlmansac;R)ak;c MnYn USD 10>000  eyIg)an USD 10>000 x 5/2° = USD 520  20 KNnI = USD 520 x 20 = USD 10>400 3- EpnkarEdlGñkCMrHbBaI¢RtUvGn uvtþ dMeNaHRsay ¬ t¦ dUecñH TwkR)ak;srubEdlnwgpþl;CUnsRmab;x Þg;KNnIcMnYn 20 KNnI = USD 10>400. X- sRmab;xÞg;KNnImYyEdlmansac;R)ak;c MnYn USD 5>000  eyIg)an USD 5>000 x 5/2° = USD 260  54 KNnI = USD 260 x 54 = USD 14>040 dUecñH TwkR)ak;srubEdlnwgpþl;CUnsRmab;x Þg;KNnIcMnYn 54 KNnI = USD 14>040.

16. Chapter 6 16 cMnYnTwkR)ak;Edlmñak;²RtUv)anTTYl KW ³ K- sRmab;xÞg;KNnImYyEdlmansac;R)ak;c MnYn USD 1>000  eyIg)an USD 1>000 x 5/2° = USD 52  35 KNnI = USD 52 x 35 = USD 1>820 3- EpnkarEdlGñkCMrHbBaI¢RtUvGn uvtþ dMeNaHRsay ¬ t¦ dUecñH TwkR)ak;srubEdlnwgpþl;CUnsRmab;x Þg;KNnIcMnYn 35 KNnI = USD 1>820. X- sRmab;xÞg;KNnImYyEdlmansac;R)ak;c MnYn USD 500  eyIg)an USD 500 x 5/2° = USD 26  464 KNnI = USD 26 x 464 = USD 12>064 dUecñH TwkR)ak;srubEdlnwgpþl;CUnsRmab;x Þg;KNnIcMnYn 464 KNnI = USD 12>064.

17. Chapter 6 17 4- lT§plénkarCMrHbBa I¢ 1- karEkTRmg;rcnas m<½n§ 2- lkçxNÐsRmab;Fna KarbiTTVar 3- FnaKarbiTTVareda ysµ½RKcitþ 4- FnaKarbiTTVareda yminmanesaFnPa B

18. Chapter 6 18 4-lT§plénkarCMrHbBaI¢  c,ab;FnaKarqñaM 1999 tRmUv[FnaKarbegIánedImTun  FnaKarmanskþanuBlRtUvcuHGnusSar N³begIánedImTun  RKb;FnaKarRtUvbMeBjRKb;enA 31 Ex FñÚ qñaM 2000  FnaKarRtUvbMeBjtamlkçxNÐRKb;cMn Yn  FnaKar 16 biTTVarCMrHbBaI¢ k- karEkTRmg;r cnasm<½n§ x- lkçxNÐsRmab;Fn aKarbiTTVar  edImTunTabCagedImTunGb,brim atRmUv  FnaKarrMelaPc,ab; Rbkas nig bTbBa¢a  PaKTunik nig KN³RKb;RKgminskiþsm nig RtwmRtUv

19. Chapter 6 19 4-lT§plénkarCMrHbBaI¢ x- lkçxNÐsRmab;Fn aKarbiTTVar  FnaKarxatbg;bnþbnÞab; - xatbgÁrelIsBI 50 PaKryénedImTun - mUlniFipÞal;suT§GviC¢man  manGesaFnPaBF¶n;F¶r  manbBaðasac;R)ak;gayRsYl nig manebIkR)ak;KMhuk  FnaKarKµankarrIkcMerIneRkaykarRtYt Binitü  FnaKarminGnuvtþtamkarsnüakñúgGnu sSarN³

20. Chapter 6 20 4-lT§plénkarCMrHbBaI¢ K- FnaKarbiTTVared aysµ½RKcitþ 1>FnaKar can;sava:n;vgS2>FnaKar bUrIPMñeBj 3> FnaKar visalGnþrCati 4>FnaKar saklBaNiC¢ 5> FnaKar )agkkmhaCn 6>FnaKar km<úCaGnþrCati 7>FnaKar GgÁr8> FnaKar ksikréf 9>FnaKar GaMgdUs‘uyeGs_10>FnaKar sþgdaqat×Ert 11>FnaKar swgðbUrIBaNiC¢12>FnaKar breTsTI 1 X- FnaKarbiTTVaredaymin manesaFnPaB 1>FnaKarksikmµ nig BaNiC¢kmµénkm FnaKar rICeNsiSn 3> FnaKar sniþPaB 4>FnaKar ksikrkm<úCa

21. Chapter 6 21 4-lT§plénkarCMrHbBaI¢ K- FnaKarbiTTVared aysµ½RKcitþ 1>FnaKar can;sava:n;vgS2>FnaKar bUrIPMñeBj 3> FnaKar visalGnþrCati 4>FnaKar saklBaNiC¢ 5> FnaKar )agkkmhaCn 6>FnaKar km<úCaGnþrCati 7>FnaKar GgÁr8> FnaKar ksikréf 9>FnaKar GaMgdUs‘uyeGs_10>FnaKar sþgdaqat×Ert 11>FnaKar swgðbUrIBaNiC¢12>FnaKar breTsTI 1 X- FnaKarbiTTVaredaymin manesaFnPaB 1>FnaKarksikmµ nig BaNiC¢kmµénkm FnaKar rICeNsiSn 3> FnaKar sniþPaB 4>FnaKar ksikrkm<úCa

22. Chapter 6 22 5- esckIþsniñ dæan - pþl;B½t_man nig sMueyabl;BIfñak;dwknaMney a)ay - maneKalkarN_ nig nitiviFIc,as;las; - dMeNIrkartamEpnkar - edaHRsay)annUvbBaðaekItm an ehIyenAesssl;tictYc - CMrHbBaI¢edayrlUn