PSAK 48

(1)

PSAK 48:

PENURUNAN NILAI ASET

MATA KULIAH MATA KULIAH

PELAPORAN DAN AKUNTANSI KEUANGAN PELAPORAN DAN AKUNTANSI KEUANGAN

SUTRIAT SUTRIAT NIM C4C012035 NIM C4C012035

PENDIDIKAN PROFESI AKUNTANSI (PPAk) PENDIDIKAN PROFESI AKUNTANSI (PPAk)

UNIVERSIT

(2)

2013 1. DEFINISI

Jumlah tercatat !"!#!$ %&'#!$ !* "+!k&+ &,&k -&!,& !-., -.,.#!$ "+k&/!*+ !k&'&#!-+ .&-&,! (!'/,+-!-+) "! !k&'&#!-+ /&*+ .&/&! +#!+

Unit penghasil kas !"!#!$ k.#'k ,./k.+# !-., ,./+".,++k!-+k! !* '.*$!-+#k! !/&- k!- '!-&k !* -.!*+! .-!/ +"..". "!/+ !/&- k!- '!-&k "!/+ !-., !,!& k.#'k !-., #!+

Rugi penurunan nilai !"!#!$ -&!,& %&'#!$ !* './&!k! -.#+-+$ #.+$ +#!+ ,./!,!, -&!,& !-., !,!& &+, .*$!-+# k!- !,!- %&'#!$ ,./&#+$k!!

Penyusutan (Amrtisasi! !"!#!$ !#k!-+ -+-,.'!,+- %&'#!$ ,./-&-&,k! -&!,& !-., -.#!'! '!-! '!!!,!

"asa man#aat !"!#!$:

!) %!*k! 6!k,& -&!,& !-., "+$!/!k! "!!, "+*&!k! #.$ .,+,!-7 !,!&

) %&'#!$ &+, /"&k-+ !,!& &+, -.%.+- !* "+$!/!k! "!!, "+$!-+#k! "!/+ -&!,& !-., #.$ .,+,!-

$. %UJUAN DAN RUAN& 'IN&UP

T&%&! PSAK 48 ++ !"!#!$ &,&k '..,!k!:

 _{/-."&//-."&/ !* "+,./!k! .,+,!- !*!/ !-., "+!,!, ,+"!k}

'.#.+$+ %&'#!$ ,./&#+$k!!

 _{A-., "+k!,!k! '.#.+$+ %&'#!$ ,./&#+$k!! %+k! %&'#!$ ,./!,!,}

!-., '.#.+$+ %&'#!$ !* !k! "+&#+$k! '.#!#&+:

 _{.**&!! !,!&}  _{.%&!#! !-.,}

PSAK 48 ++ "+,./!k! &,&k !k&,!-+ .&/&! +#!+ ,./$!"! -.'&! !-.,7 k.&!#+ :

1 P./-."+!! (#+$!, PSAK 14: P./-."+!!)9

2 !-., !* ,+'&# "!/+ k,/!k k-,/&k-+ (#+$!, PSAK 34: Ak&,!-+ K,/!k K-,/&k-+)9

3 !-., !%!k ,!**&$! (#+$!, PSAK 4: Ak&,!-+ P!%!k P.*$!-+#!)9 4 !-., !* ,+'&# "!/+ +'!#! k./%! (#+$!, PSAK 24: I'!#! K./%!)9 5 !-., k.&!*! !* ,./'!-&k "!#!' /&!* #+*k& PSAK 55:

(3)

I-,/&'. K.&!*!: P.*!k&! "! P.*&k&/!9

 P/./,+ +;.-,!-+ !* "+&k&/ !"! +#!+ 6!%!/ (#+$!, PSAK 13: P/./,+ I;.-,!-+)9

< +!! !k&+-+-+ ,!**&$!7 "! !-., ,+"!k ./6&%&"7 !* ,+'&# "!/+ $!k k,/!k,&!# .!**&* ./"!-!/k! k,/!k !-&/!-+ !* ,./'!-&k "!#!' /&!* #+*k& PSAK 28: K,/!k A-&/!-+9 "!

8 !-., ,+"!k #!!/ (!,!& k.#'k #.!-!) !* "+k#!-++ k!-+k! -.!*!+ "+'+#+k+ &,&k "+%&!# -.-&!+ ".*! PSAK 58: A-., T+"!k L!!/ !* D+'+#+k+ &,&k D+%&!# "! O./!-+ !* D+$.,+k!

PSAK 48 ++ ./#!k& &,&k !-., k.&!*! !* "+k.#'kk! -.!*!+ +;.-,!-+ "!#!'

1 .,+,!- !!k

2 ;.,&/! ./-!'! 3 .,+,!- !--+!-+

PSAK 48 ++ ,+"!k ./#!k& &,&k:

 _{!-., k.&!*! !* ,./'!-&k "!#!' /&!* #+*k& PSAK 557 "!}  _{/./,+ +;.-,!-+ !* "+&k&/ !"! +#!+ 6!%!/ -.-&!+ PSAK 13}

N!'& ".'+k+!7 PSAK 48 ++ ./#!k& &,&k:

 _{!-., !* "+!,!, !"! %&'#!$ /.;!#&!-+! (!+,& +#!+ 6!%!/) -.-&!+}

".*! P./!,!! #!+7 -../,+ '".# /.;!#&!-+ "!#!' PSAK 1: A-., T.,!

). PENDEA%AN U"U" DA'A" PENASIRAN PENURUNAN NI'AI ASE%

 _{PSAK 48 '..,!k! !$6!: /&*+ .&/&! +#!+ "+!k&+ %+k!}

%&'#!$ ,./!,!, !-., '.#.+$+ %&'#!$ ,./&#+$k!

 _{R&*+ .&/&! +#!+ !"!#!$ -&!,& %&'#!$ !* './&!k! -.#+-+$}

#.+$ +#!+ ,./!,!, -&!,& !-., !,!& &+, .*$!-+# k!- !,!- %&'#!$ ,./&#+$k!!

 _{&'#!$ ,./!,!, !"!#!$ %&'#!$ !* "+!k&+ &,&k -&!,& !-.,}

-.,.#!$ "+k&/!*+ k&'&#!-+ .&-&,! (!'/,+-!-+) "! !k&'&#!-+ /&*+ .&/&! +#!+

(4)

%&'#!$ !* #.+$ ,+**+ !,!/!

 +#!+ 6!%!/! "+k&/!*+ +!! .%&!#! "!  +#!+ !k!+!

*. IDEN%IFIASI ASE% +AN& "UN&IN "EN&A'A"I PENURUNAN NI'AI ASE%

 _{P!"! -.,+! !k$+/ ./+". .#!/!7 -&!,& .,+,!- $!/&- '.+#!+}

!!k!$ ,./"!!, +"+k!-+ -&!,& !-., '.*!#!'+ .&/&! +#!+ +k! ,./"!!, +"+k!-+ ,./-.&,7 .,+,!- '.*.-,+'!-+ %&'#!$

,./&#+$k! !-., ,./-.&,

 _{T./#.!- !!k!$ ,./"!!, +"+k!-+ .&/&! +#!+7 &,&k !-., ,+"!k}

./6&%&" ,./,.,& "! *"6+##7 .,+,!- $!/&- '++'!# -.,!$& -.k!#+7 '.#!k&k! .*&%+! .&/&! +#!+ (+'!+/'., ,.-,) ".*! '.'!"+*k! +#!+ ,./!,!,! ".*! %&'#!$

,./&#+$k!!

 _{A-., ,+"!k ./6&%&" ".*! '!-! '!!!, ,+"!k} ,./!,!- _{A-., ,+"!k ./6&%&" !* .#&' "+*&!k!}

 _{G"6+## !* "+./#.$ "!#!' -&!,& k'+!-+} +-+- _{D!#!' '.+#!+ !!k!$ ,./"!!, +"+k!-+ !$6! !-., '&*k+} '.*!#!'+ .&/&! +#!+7 .,+,!- $!/&- '.'./,+'!*k!7 '++'&'7 $!#$!# ./+k&, ++:  _{I/'!-+ "!/+ -&'./-&'./ .k-,./!#} _{P./&!$! -+*++k! N+#!+ !-!/} _{P./&!$! -+*++k! ,.k#*+7 !-!/7 .k'+ "! #+*k&} $&k&'

_{P./&!$! -&k& &*!}

_{&'#!$ ,./!,!, !-., ., .,,+,!- '.#.+$+ k!+,!#+-!-+}

!-!/!

 _{I/'!-+ "!/+ -&'./-&'./ +,./!#}

_{=&k,+ k.&-!*! !,!& k./&-!k! +-+k !-.,}

_{P./&!$! -+*++k! !,!- .**&!!7 .*$.,+! "!}

'!-! '!!!, !-.,

_{=&k,+ +,./!# '.*+"+k!-+k! !$6! k+./%! .k'+ !-.,}

(5)

,. PEN&UURAN JU"'A- %ERPU'I-AN

K.,+k! ,./"!!, +"+k!-+ !$6! ,./"!!, .&/&! +#!+ -&!,& !-., !"! -.,+! ./+". .#!/! !,!& +#!'!! ,./"!!, !-., ,+"!k ./6&%&" !,!& *"6+## !* './&!k! -&.k .*&%+! .&/&! +#!+ -.!/! ,!$&!7 .,+,!- "+-!/!,k! $!/&- '.*&k&/ %&'#!$ ,./&#+$k! !-., ,./-.&,

PSAK 48 '.".++-+k! %&'#!$ ,./&#+$k! -&!,& !-., -.!*!+ %&'#!$ !* #.+$ ,+**+ !,!/! F!+/ V!#&. L.-- C-,- , S.## "! N+#!+ !k!+ (V!#&. + U-.) N+#!+ 6!%!/ "+k&/!*+ =+!! P.%&!#! (F!+/ V!#&. L.-- C-,- , S.##) !"!#!$ %&'#!$ !* "!!, "+$!-+#k! "!/+ .%&!#! -&!,& !-., !,!& &+, .*$!-+# k!- "!#!' ,/!-!k-+ !,!/! +$!k+$!k !* '.*./,+ "! ./k.$."!k .!- ,!! ,.k!!7 "+k&/!*+ +!! .#.!-! !-., N+#!+ !k!+ (V!#&. + U-.) !"!#!$ +#!+ -.k!/!* "!/+ ,!k-+/! !/&- k!- !* "+$!/!k! !k! "+,./+'! !,!& &+, .*$!-+# k!-

Nilai a/ar 0ikurangi iaya Pen/ualan

 _{=&k,+ T./!+k}

>? !"!#!$ $!/*! "!#!' -&!,& ./%!%+! .%&!#! !* '.*+k!, !* "+&!, "!#!' -&!,& ,/!-!k-+ !,!/! +$!k+$!k !* +"..".7 "+-.-&!+k! ".*! +!! ,!'!$! !* "!!, "+k!+,k! -.!/! #!*-&* ".*! .#.!-! !-.,

 _{A!+#! ,+"!k ,./"!!, ./%!%+! .%&!#! ! '.*+k!, !'&}

!-., "+./"!*!*k! "+ !-!/ !k,+

>? =./"!-!/k! $!/*! !-!/ !-., "+k&/!*+ +!! .#.!-! !-., ,./-.&,

 _{A!+#! ,+"!k ,./"!!, ./%!%+! .%&!#! !* '.*+k!, !,!&}

!-!/ !k,+ &,&k !-.,

>? =./"!-!/k! !"! +/'!-+ ,./!+k !* !"! &,&k '.**!'!/k! %&'#!$ !* "!!, "+./#.$ .,+,!-7 !"! !k$+/ ./+". .#!/!7 "!/+ .#.!-! !-., !"! +#!+ 6!%!/ "+k&/!*+ +!! .#.!-!

Nilai Pakai (2alue in Use!

E#.'..#.'. ./+k&, $!/&- "+./$+,&*k! "!#!' .*$+,&*! +#!+ !k!+ !-.,:

(6)

!) .-,+'!-+ !/&- k!- '!-! ".! !* "+$!/!k! .,+,!- !k! "+./#.$ "!/+ !-.,9

) .k-.k,!-+ '.*.!+ k.'&*k+! ;!/+!-+ "!/+ %&'#!$ !,!& 6!k,& !/&- k!- '!-! ".! ,./-.&,9

) +#!+ 6!k,& &!*7 "+6!k+#+ #.$ -&k& &*! !-!/ .!- /+-+k !* ./#!k&9 ") $!/*! &,&k '.!**&* k.,+"!k!-,+! !* '.#.k!, !"! !-., .) !k,/!k,/ #!+7 -../,+ +#+k&+"+,!-7 !* !k! "+./,+'!*k! #.$ .#!k& !-!/ "!#!' '.+#!+ !/&- k!- '!-! ".! !* "+$!/!k! .,+,!- !k! "+./#.$ "!/+ !-., ,./-.&, P.*.-,+'!-+! +#!+ !k!+ -&!,& !-., '.#+&,+ #!*k!$#!*k!$ ./+k&,:

!) '.*.-,+'!-+ !/&- k!- '!-&k "! !/&- k!- k.#&!/ "+ '!-! ".! "!/+ .'!k!+! !-., ,./-.&, "! .#.!-!! !"! !k$+/!9 ) '../!k! ,+*k!, "+-k, !* ,.!, !,!- !/&- k!- '!-! ".!

,./-.&,

K'-+-+ E-,+'!-+ A/&- K!- M!-! D.! '.#+&,+: ! /.k-+ !/&- k!- '!-&k "!/+ .**&!! !-.,9

 /.k-+ k!- k.#&!/ !* "+./#&k! &,&k '.*$!-+#k! !/&-k!- '!-&k "!/+ .**&!! !-., (,./'!-&k !/&- !/&-k!- k.#&!/ &,&k '.+!k! !-., !*!/ "!!, "+*&!k!) "! "!!, "+k!+,k! -.!/! #!*-&*7 !,!& "+!#k!-+k! ".*! "!-!/ !* #!!k "! k-+-,.7 !"! !-.,9 "!

 A/&- k!- .,7 %+k! !"!7 !* !k! "+,./+'! (!,!& "+!!/k!) &,&k .#.!-! !-., !"! !k$+/ '!-! '!!!,!

A/&- K!- M!-! D.! V!#&,! A-+*

 _{A/&- k!- '!-! ".! "+.-,+'!-+ "!#!' -!,&! '!,! &!* k.,+k!}

!k! "+$!-+#k! "! k.'&"+! "+"+-k, '.**&!k! -&!,& ,+*k!, "+-k, !* ,.!, &,&k -!,&! '!,! &!* ,./-.&,

 _{E,+,!- '.,/!-#!-+k! +#!+ -.k!/!* ".*! '.**&!k!}

,+*k!, ./,&k!/! -, !"! ,!**!# .*$+,&*! +#!+ !k!+

T+*k!, "+-k, "+,.,!k! !,!- "!-!/ ,+*k!, "+-k, -..#&' !%!k !* '.**!'!/k! .+#!+! !-!/ k++ "!/+:

(7)

!) +#!+ 6!k,& &!*9 "!

) /+-+k -.-++k !,!- !-., "+'!! .-,+'!-+ !/&- k!- '!-! ".! .#&' "+-.-&!+k!

3. PEN&AUAN RU&I PENURUNAN NI'AI

+k!7 "! $!! %+k!7 +#!+ ,./&#+$k! !-., #.+$ k.+# "!/+ +#!+ ,./!,!,!:

 +#!+ ,.!,!, !-., "+,&/&k! '.%!"+ -..-!/ +#!+ ,./&#+$k!  P.&/&! ,./-.&, !"!#!$ /&*+ .&/&! N+#!+

R&*+ .&/&! +#!+ -.*./! "+!k&+ "!#!' #!/! #!! /&*+7 k.&!#+ !-., "+-!%+k! !"! %&'#!$ "+/.;!#&!-+ -.-&!+ ".*! -,!"!/ #!+

S.,+! /&*+ .&/&! +#!+ !-., /.;!#&-+! "+./#!k&k! -.!*!+ .&/&! /.;!#&!-+ -.-&!+ -,!"!/ #!+ ,./-.&,

>>? "+!k&+ "!#!' ."!!,! k'/.$.-+ #!+7 -.!%!* k./&*+! .&/&! +#!+ ,+"!k '.#.+$+ %&'#!$ -&/#&- /.;!#&!-+ &,&k !-., !* -!'!

>>? /&*+ .&/&! +#!+ !,!- !-., /.;!#&!-+! '.*&/!*+ -&/#&-/.;!#&!-+ &,&k !-., ,./-.&,

4. PE"A'IAN SUA%U RU&I PENURUNAN NI'AI

D!#!' '.+#!+ !!k!$ ,./"!!, +"+k!-+ !$6! /&*+ .&/&! +#!+ !* ,.#!$ "+!k&+ !"! ./+"../+". -..#&'! &,&k !-., (-.#!+ *"6+##) '&*k+ ,+"!k !"! #!*+ !,!& '&*k+ ,.#!$ '.&/&7 .,+,!- '.'./,+'!*k!7 '++'!#7 +"+k!-+ ./+k&, ++:

1 I'!-+ !* ./-&'./ "!/+ #&!/ 2 I/'!-+ !* ./-&'./ "!/+ "!#!'

 _{R&*+ .&/&! +#!+ !* ,.#!$ "+!k&+ "!#!' ./+"../+".}

-..#&'! &,&k !-., -.#!+ *"6+## $!/&- "+!#+k %+k!7 "! $!! %+k!7 ,./"!!, ./&!$! .-,+'!-+ !* "+*&!k! &,&k '..,&k! %&'#!$ ,./&#+$k! !,!- !-., ,./-.&, -.%!k /&*+ .&/&! +#!+ ,./!k$+/ "+!k&+

 _{%+k! k!-&-! -../,+ ++7 %&'#!$ ,./!,!, !-.,7 (!"! .*.&!#+!)}

(8)

 _{K.!+k! ++ './&!k! -&!,& .'!#+k! /&*+ .&/&! +#!+}

5. UNI% PEN&-ASI' AS (UP!

&'#!$ ,./&#+$k! "!/+ -&!,& !-., +"+;+"&!# ,+"!k "!!, "+,.,&k! %+k!:

!) +#!+ !k!+ !-., ,+"!k "!!, "+.-,+'!-+ '.".k!,+ +#!+ 6!%!/! "+k&/!*+ +!! .%&!#! (,$7 !!+#! !/&- k!-'!-! ".! "!/+ .**&!! !-., ,+"!k "!!, "+.-,+'!-+ '.%!"+ ,!k ./!/,+)9 "!

) !-., ,+"!k '.*$!-+#k! !/&- k!- '!-&k !* +"..". "!/+ k.#'k !-., #!+

D!#!' k!-&- ++7 +#!+ !k!+ "!7 %&'#!$ ,./&#+$k!7 "!!, "+,.,&k! $!! &,&k U+, P.*$!-+# K!- A-.,

+k! ,+"!k '&*k+ &,&k '.*.-,+'!-+ %&'#!$ ,./&#+$k! !-., +"+;+"&!#7 .,+,!- '..,&k! +#!+ ,./&#+$k! "!/+ &+, .*$!-+# k!- !* '!! !-., ,./!k& (!-., "!/+ &+, .*$!-+# k!- > UPK)

&'#!$ ,./&#+$k! "!/+ &+, .*$!-+# k!- !"!#!$ %&'#!$ !* #.+$ ,+**+ !,!/! +#!+ 6!%!/ &+, .*$!-+# k!- "+k&/!*+ +!! .%&!#! "! +#!+ !k!+!

&'#!$ ,./!,!, "!/+ &+, .*$!-+# k!-:

! '.!k& $!! %&'#!$ ,./!,!, "!/+ !-.,!-., !* "!!, "+!,/+&-+k! #!*-&*7 !,!& "+!#k-+k! ".*! "!-!/ !* #!!k "! k-+-,.7 k. &+, .*$!-+# k!- "! !k! '.*$!-+#k! !/&-k!- '!-&k !* "+*&!k! "!#!' '..,&k! +#!+ !k!+ &+, .*$!-+# k!-9 "!

 ,+"!k '.!k& %&'#!$ ,./!,!, "!/+ -.,+! #+!+#+,!- !* "+!k&+7 k.&!#+ %&'#!$ ,./&#+$k! "!/+ &+, .*$!-+# k!- ,+"!k "!!, "+,.,&k! ,!! '.'./,+'!*k! #+!+#+,!- ,./-.&,

Rugi penurunan nilai

"+!k&+ &,&k U+, P.*$!-+# K!- %+k!7 "! $!! %+k!7 %&'#!$ ,./&#+$k! "!/+ &+, ,./-.&, (k.#'k "!/+ &+,) #.+$ k.+# "!/+ %&'#!$ ,./!,!,!

(9)

,./-.&, (k.#'k "!/+ &+,) ".*! &/&,! -:

!) ./,!'!7 &,&k '.*&/!*+ %&'#!$ ,./!,!, !,!- -.,+! *"6+## !* "+!#k!-+k! k. &+, .*$!-+# k!- ,./-.&, (k.#'k "!/+ &+,)9 "!

) -.#!%&,!7 k. !-., #!+ "!/+ &+, ,./-.&, (k.#'k "!/+ &+,) "+!*+ / /!,! !,!- "!-!/ %&'#!$ ,./!,!, -.,+! !-., "+ "!#!' &+, ,./-.&, (k.#'k "!/+ &+,)

D!#!' '.*!#k!-+k! /&*+ .&/&! +#!+7 .,+,!- ,+"!k $!/&-'.*&/!*+ %&'#!$ ,./!,!, !-., ".*! %&'#!$ !* ,./,+**+ "!/+:

(!) +#!+ 6!%!/! "+k&/!*+ +!! &,&k '.%&!# (%+k! "+,.,&k!)9

() +#!+ !k!+! (%+k! "!!, "+,.,&k!)9 "! () #

&'#!$ /&*+ .&/&! +#!+ !* -.'.-,+! "+!#k!-+k! k. !-., ,./-.&, '.%!"+ $!/&- "+!#k!-+k! / /!,! k. !-., #!+ "!/+ &+, (k.#'k "!/+ &+,)

6. PE"A'IAN SUA%U RU&I PENURUNAN NI'AI ASE% INDI2IDU &'#!$ ,./!,!, !-., !* '.+*k!, (-.#!+ *"6+##)7 !* "+-.!k! .'!#+k! /&*+ .&/&! +#!+7 ,+"!k #.$ '.#.+$+ %&'#!$ ,./!,!, (., -.,.#!$ !'/,+-!-+ !,!& "./.-+!-+) -.!"!+! !-., ,+"!k '.*!#!'+ /&*+ .&/&! +#!+ "+ ,!$&,!$& -..#&'! P.'!#+k! /&*+ .&/&! +#!+ &,&k !-., (-.#!+ *"6+##) "+!k&+ -.*./! "!#!' #!! /&*+7 k.&!#+ !-., "+-!%+k! !"! %&'#!$ "+/.;!#&!-+ -.-&!+ ".*! P./!,!! #!+ (,$!7 '".# /.;!#&!-+ "+ PSAK 1) S.,+! .'&#+$! /&*+ .&/&! +#!+ !-., /.;!#&!-+! $!/&- "+./#!k&k! -.!*!+ k.!+k! .+#!+! k.'!#+ -.-&!+ ".*! PSAK ,./k!+,

17. PE"A'IAN SUA%U RU&I PENURUNAN NI'AI UN%U UP P.'!#+k! /&*+ .&/&! +#!+ &,&k -&!,& &+, .*$!-+# k!-"+!#k!-+k! k.!"! !-.,!-., "!/+ &+, (k.&!#+ &,&k *"6+##) / /!,! ".*! %&'#!$ ,./!,!, "!/+ !-., !-.,!

P.+*k!,! "!#!' %&'#!$ ,./!,!, ++ "+./#!k&k! -.!*!+ .'!#+k! /&*+ .&/&! +#!+ &,&k !-., +"+;+"&!# "! "+!k&+ -.-&!+ ".*! PSAK ++

(10)

+#!+ !* ,./."!$ "!/+:

!) %&'#!$ ,./&#+$k! (%+k! "+,.,&k!)9 "!

) %&'#!$ ,./!,!, !* ,.#!$ "+,.,&k! (!'/,+-!-+ !,!& "./.-+!-+ .,) -.!"!+! ,+"!k !"! /&*+ .&/&! +#!+ !* ,.#!$ "+!k&+ &,&k !-., ,./-.&, "!#!' ./+". -..#&'!

&'#!$ .'&#+$! /&*+ .&/&! +#!+ !* -.!#+k! ,.#!$ "+!#k!-+k! &,&k !-., ,./-.&, $!/&- "+!#k!-+k! / /!,! k. !-., #!+ "!/+ &+, +,&7 k.&!#+ &,&k *"6+##

11. PEN&UN&APAN

 _{P.*&*k!! !* #.+$ .k-,.-+ "+-!/!,k!}  _{P.*&*k!! ,!'!$! &,!'! ,./'!-&k :}

 _{I/'!-+ !* '."!#!' &,&k -.,+! UPK (!,!& k.#'k}

UPK) !* '.'+#+k+ +#!+ ,./!,!, *"6+## !,!& !-., ,+"!k ./6&%&" ".*! '!-! '!!!, ,+"!k ,./!,!-7 ,./'!-&k

 _{A-&'-+ &,!'! "! .".k!,! '!!%.'. !*}

"+*&!k! &,&k '.*&k&/ +#!+ ,./&#+$k!

 _{P./+". "+'!! '!!%.'. ,.#!$ '.'/.k-+k!}

!/&-k!-7