╨д╨╛╤А╨╝╤Г╨╗╨░ ╤Б╤В╨░╨▓╨║╨╕ ╨║╤Г╨┐╨╛╨╜╨░

╨д╨╛╤А╨╝╤Г╨╗╨░ ╨┤╨╗╤П ╤А╨░╤Б╤З╨╡╤В╨░ ╤Б╤В╨░╨▓╨║╨╕ ╨║╤Г╨┐╨╛╨╜╨░

╨д╨╛╤А╨╝╤Г╨╗╨░ ╨║╤Г╨┐╨╛╨╜╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╨╡╤В╤Б╤П ╨┤╨╗╤П ╤А╨░╤Б╤З╨╡╤В╨░ ╨║╤Г╨┐╨╛╨╜╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕, ╨╕ ╨▓ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╕╨╕ ╤Б ╤Д╨╛╤А╨╝╤Г╨╗╨╛╨╣ ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨▒╤Г╨┤╨╡╤В ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╤В╤М╤Б╤П ╨┐╤Г╤В╨╡╨╝ ╨┤╨╡╨╗╨╡╨╜╨╕╤П ╨╛╨▒╤Й╨╡╨╣ ╤Б╤Г╨╝╨╝╤Л ╨╡╨╢╨╡╨│╨╛╨┤╨╜╤Л╤Е ╨║╤Г╨┐╨╛╨╜╨╜╤Л╤Е ╨▓╤Л╨┐╨╗╨░╤В ╨╜╨░ ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╣ ╨╕ ╤Г╨╝╨╜╨╛╨╢╨╡╨╜╨╕╤П ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╨╛╨│╨╛ ╤А╨╡╨╖╤Г╨╗╤М╤В╨░╤В╨░ ╨╜╨░ 100.

╨в╨╡╤А╨╝╨╕╨╜ ┬л╤Б╤В╨░╨▓╨║╨░ ╨║╤Г╨┐╨╛╨╜╨░╨б╤В╨░╨▓╨║╨░ ╨║╤Г╨┐╨╛╨╜╨░╨б╤В╨░╨▓╨║╨░ ╨║╤Г╨┐╨╛╨╜╨░ тАФ ╤Н╤В╨╛ ROI (╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░), ╨▓╤Л╨┐╨╗╨░╤З╨╕╨▓╨░╨╡╨╝╨░╤П ╤Н╨╝╨╕╤В╨╡╨╜╤В╨╛╨╝ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨┐╨╛ ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕. ╨Ю╨╜ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╤П╨╡╤В ╤Б╤Г╨╝╨╝╤Г ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╤П, ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╨╕╨╝╤Г╤О ╨У╨Ш╨б (╨│╨░╤А╨░╨╜╤В╨╕╤А╨╛╨▓╨░╨╜╨╜╨░╤П ╨│╨░╤А╨░╨╜╤В╨╕╤П ╨┤╨╛╤Е╨╛╨┤╨░). ╨б╤В╨░╨▓╨║╨░ ╨║╤Г╨┐╨╛╨╜╨░ = ╨Т╤Л╨┐╨╗╨░╤В╨░ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╛╨▓ ╨▓ ╨│╨╛╨┤╨╛╨▓╨╛╨╝ ╨╕╤Б╤З╨╕╤Б╨╗╨╡╨╜╨╕╨╕ / ╨Э╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ * 100% ┬л╨з╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡┬╗ ╨╛╤В╨╜╨╛╤Б╨╕╤В╤Б╤П ╨║ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╡, ╨▓╤Л╨┐╨╗╨░╤З╨╕╨▓╨░╨╡╨╝╨╛╨╣ ╨┤╨╡╤А╨╢╨░╤В╨╡╨╗╤П╨╝ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╣ ╤Н╨╝╨╕╤В╨╡╨╜╤В╨░╨╝╨╕ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╣. ), ╤Б ╨╛╨▒╨╡╤Й╨░╨╜╨╕╨╡╨╝ ╨┐╨╡╤А╨╕╨╛╨┤╨╕╤З╨╡╤Б╨║╨╕ ╨▓╤Л╨┐╨╗╨░╤З╨╕╨▓╨░╤В╤М ╨┐╤А╨╛╤Ж╨╡╨╜╤В╤Л ╨╕ ╨▓╨╛╨╖╨▓╤А╨░╤Й╨░╤В╤М ╨╛╤Б╨╜╨╛╨▓╨╜╤Г╤О ╤Б╤Г╨╝╨╝╤Г ╨┐╨╛ ╨╕╤Б╤В╨╡╤З╨╡╨╜╨╕╨╕ ╤Б╤А╨╛╨║╨░ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕.╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡. ╨Ф╤А╤Г╨│╨╕╨╝╨╕ ╤Б╨╗╨╛╨▓╨░╨╝╨╕, ╤Н╤В╨╛ ╨╖╨░╤П╨▓╨╗╨╡╨╜╨╜╨░╤П ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░, ╨▓╤Л╨┐╨╗╨░╤З╨╕╨▓╨░╨╡╨╝╨░╤П ╨┐╨╛ ╤Ж╨╡╨╜╨╜╤Л╨╝ ╨▒╤Г╨╝╨░╨│╨░╨╝ ╤Б ╤Д╨╕╨║╤Б╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╨╝ ╨┤╨╛╤Е╨╛╨┤╨╛╨╝, ╨▓ ╨┐╨╡╤А╨▓╤Г╤О ╨╛╤З╨╡╤А╨╡╨┤╤М ╨┐╤А╨╕╨╝╨╡╨╜╨╕╨╝╨░╤П ╨║ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╤П╨╝. ╨д╨╛╤А╨╝╤Г╨╗╨░ ╨║╤Г╨┐╨╛╨╜╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕ ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╨┐╤Г╤В╨╡╨╝ ╨┤╨╡╨╗╨╡╨╜╨╕╤П ╤Б╤Г╨╝╨╝╤Л ╨║╤Г╨┐╨╛╨╜╨╜╤Л╤Е ╨▓╤Л╨┐╨╗╨░╤В, ╨▓╤Л╨┐╨╗╨░╤З╨╕╨▓╨░╨╡╨╝╤Л╤Е ╨╡╨╢╨╡╨│╨╛╨┤╨╜╨╛, ╨╜╨░ ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕, ╨░ ╨╖╨░╤В╨╡╨╝ ╨▓╤Л╤А╨░╨╢╨░╨╡╤В╤Б╤П ╨▓ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨░╤Е.

╨Ъ╤Г╨┐╨╛╨╜╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░ = ╨╛╨▒╤Й╨╕╨╣ ╨│╨╛╨┤╨╛╨▓╨╛╨╣ ╨║╤Г╨┐╨╛╨╜╨╜╤Л╨╣ ╨┐╨╗╨░╤В╨╡╨╢ / ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ * 100%

╨Ш ╨╜╨░╨╛╨▒╨╛╤А╨╛╤В, ╤Г╤А╨░╨▓╨╜╨╡╨╜╨╕╨╡ ╨║╤Г╨┐╨╛╨╜╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨╝╨╛╨╢╨╜╨╛ ╤А╨░╤Б╤Б╨╝╨░╤В╤А╨╕╨▓╨░╤В╤М ╨║╨░╨║ ╨┐╤А╨╛╤Ж╨╡╨╜╤В ╨╛╤В ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨╕╨╗╨╕ ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕, ╨▓╤Л╨┐╨╗╨░╤З╨╕╨▓╨░╨╡╨╝╤Л╨╣ ╨║╨░╨╢╨┤╤Л╨╣ ╨│╨╛╨┤.

╨Ю╨│╨╗╨░╨▓╨╗╨╡╨╜╨╕╨╡

• ╨д╨╛╤А╨╝╤Г╨╗╨░ ╨┤╨╗╤П ╤А╨░╤Б╤З╨╡╤В╨░ ╤Б╤В╨░╨▓╨║╨╕ ╨║╤Г╨┐╨╛╨╜╨░
  • ╨а╨░╤Б╤З╨╡╤В ╤Б╤В╨░╨▓╨║╨╕ ╨║╤Г╨┐╨╛╨╜╨░ (╤И╨░╨│ ╨╖╨░ ╤И╨░╨│╨╛╨╝)
  • ╨Я╤А╨╕╨╝╨╡╤А╤Л
    • ╨Я╤А╨╕╨╝╨╡╤А тДЦ1
    • ╨Я╤А╨╕╨╝╨╡╤А #2
    • ╨Я╤А╨╕╨╝╨╡╤А тДЦ3
  • ╨Р╨║╤В╤Г╨░╨╗╤М╨╜╨╛╤Б╤В╤М ╨╕ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╨╡
  • ╨а╨╡╨║╨╛╨╝╨╡╨╜╨┤╤Г╨╡╨╝╤Л╨╡ ╤Б╤В╨░╤В╤М╨╕

╨а╨░╤Б╤З╨╡╤В ╤Б╤В╨░╨▓╨║╨╕ ╨║╤Г╨┐╨╛╨╜╨░ (╤И╨░╨│ ╨╖╨░ ╤И╨░╨│╨╛╨╝)

╨б╤В╨░╨▓╨║╤Г ╨║╤Г╨┐╨╛╨╜╨░ ╨╝╨╛╨╢╨╜╨╛ ╤А╨░╤Б╤Б╤З╨╕╤В╨░╤В╤М, ╨▓╤Л╨┐╨╛╨╗╨╜╨╕╨▓ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╡ ╨┤╨╡╨╣╤Б╤В╨▓╨╕╤П:

1. ╨Т╨╛-╨┐╨╡╤А╨▓╤Л╤Е, ╨▓╤Л╤П╤Б╨╜╨╕╤В╨╡ ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╕╨╗╨╕ ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨▓╤Л╨┐╤Г╤Й╨╡╨╜╨╜╤Л╤Е ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╣╨Ю╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕╨Ю╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨╛╤В╨╜╨╛╤Б╤П╤В╤Б╤П ╨║ ╨┤╨╛╨╗╨│╨╛╨▓╤Л╨╝ ╨╕╨╜╤Б╤В╤А╤Г╨╝╨╡╨╜╤В╨░╨╝, ╨▓╤Л╨┐╤Г╤Й╨╡╨╜╨╜╤Л╨╝ ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨░╨╝╨╕ ╨╕╨╗╨╕ ╨║╨╛╤А╨┐╨╛╤А╨░╤Ж╨╕╤П╨╝╨╕ ╨┤╨╗╤П ╨┐╤А╨╕╨▓╨╗╨╡╤З╨╡╨╜╨╕╤П ╤Б╤А╨╡╨┤╤Б╤В╨▓ ╨╕╨╜╨▓╨╡╤Б╤В╨╛╤А╨╛╨▓ ╨╜╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤.╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡. ╨Ю╨╜ ╨▒╤Г╨┤╨╡╤В ╨╗╨╡╨│╨║╨╛ ╨┤╨╛╤Б╤В╤Г╨┐╨╡╨╜ ╨▓ ╨┐╤А╨╡╨┤╨╗╨╛╨╢╨╡╨╜╨╕╨╕ ╨╛ ╤Д╨╕╨╜╨░╨╜╤Б╨╕╤А╨╛╨▓╨░╨╜╨╕╨╕ ╨╕╨╗╨╕ ╨▓ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╨╕╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕.

2. ╨Ф╨░╨╗╨╡╨╡ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╕╤В╨╡ ╨╜╨╛╨╝╨╡╤А. ╨┐╨╡╤А╨╕╨╛╨┤╨╕╤З╨╡╤Б╨║╨╕╤Е ╨▓╤Л╨┐╨╗╨░╤В ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨│╨╛╨┤╨░. ╨Ч╨░╤В╨╡╨╝ ╨▓╤Б╨╡ ╨┐╨╡╤А╨╕╨╛╨┤╨╕╤З╨╡╤Б╨║╨╕╨╡ ╨▓╤Л╨┐╨╗╨░╤В╤Л ╤Б╤Г╨╝╨╝╨╕╤А╤Г╤О╤В╤Б╤П ╨┤╨╗╤П ╤А╨░╤Б╤З╨╡╤В╨░ ╨╛╨▒╤Й╨╡╨╣ ╤Б╤Г╨╝╨╝╤Л ╨║╤Г╨┐╨╛╨╜╨╜╤Л╤Е ╨▓╤Л╨┐╨╗╨░╤В ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨│╨╛╨┤╨░. ╨Т ╤Б╨╗╤Г╤З╨░╨╡ ╤А╨░╨▓╨╜╤Л╤Е ╨┐╨╡╤А╨╕╨╛╨┤╨╕╤З╨╡╤Б╨║╨╕╤Е ╨▓╤Л╨┐╨╗╨░╤В ╨╛╨▒╤Й╨░╤П ╨│╨╛╨┤╨╛╨▓╨░╤П ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╨▓╤Л╨┐╨╗╨░╤В╨░ ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╤А╨░╤Б╤Б╤З╨╕╤В╨░╨╜╨░ ╨┐╤Г╤В╨╡╨╝ ╤Г╨╝╨╜╨╛╨╢╨╡╨╜╨╕╤П ╨┐╨╡╤А╨╕╨╛╨┤╨╕╤З╨╡╤Б╨║╨╕╤Е ╨▓╤Л╨┐╨╗╨░╤В ╨╕ ╨╜╨╡╤В. ╨┐╨╗╨░╤В╨╡╨╢╨╡╨╣, ╨┐╤А╨╛╨╕╨╖╨▓╨╡╨┤╨╡╨╜╨╜╤Л╤Е ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨│╨╛╨┤╨░. ╨Ю╨▒╤Й╨░╤П ╨│╨╛╨┤╨╛╨▓╨░╤П ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╨▓╤Л╨┐╨╗╨░╤В╨░ = ╨Я╨╡╤А╨╕╨╛╨┤╨╕╤З╨╡╤Б╨║╨░╤П ╨▓╤Л╨┐╨╗╨░╤В╨░ * ╨Ъ╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╨▓╤Л╨┐╨╗╨░╤В ╨▓ ╨│╨╛╨┤╤Г

3. ╨Э╨░╨║╨╛╨╜╨╡╤Ж, ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░ ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╨┐╤Г╤В╨╡╨╝ ╨┤╨╡╨╗╨╡╨╜╨╕╤П ╨╛╨▒╤Й╨╡╨│╨╛ ╨│╨╛╨┤╨╛╨▓╨╛╨│╨╛ ╨║╤Г╨┐╨╛╨╜╨╜╨╛╨│╨╛ ╨┐╨╗╨░╤В╨╡╨╢╨░ ╨╜╨░ ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨╕ ╤Г╨╝╨╜╨╛╨╢╨╡╨╜╨╕╤П ╨╜╨░ 100%, ╨║╨░╨║ ╨┐╨╛╨║╨░╨╖╨░╨╜╨╛ ╨▓╤Л╤И╨╡.

╨Я╤А╨╕╨╝╨╡╤А╤Л

.free_excel_div{╤Д╨╛╨╜:#d9d9d9;╤А╨░╨╖╨╝╨╡╤А ╤И╤А╨╕╤Д╤В╨░:16px;╤А╨░╨┤╨╕╤Г╤Б ╨│╤А╨░╨╜╨╕╤Ж╤Л:7px;╨┐╨╛╨╖╨╕╤Ж╨╕╤П:╨╛╤В╨╜╨╛╤Б╨╕╤В╨╡╨╗╤М╨╜╨░╤П;margin:30px;padding:25px 25px 25px 45px}.free_excel_div:before{content:»»;╤Д╨╛╨╜:url(╤Ж╨╡╨╜╤В╤А ╤Ж╨╡╨╜╤В╤А ╨▒╨╡╨╖ ╨┐╨╛╨▓╤В╨╛╤А╨░ #207245;╤И╨╕╤А╨╕╨╜╨░:70px;╨▓╤Л╤Б╨╛╤В╨░:70px;╨┐╨╛╨╖╨╕╤Ж╨╕╤П:╨░╨▒╤Б╨╛╨╗╤О╤В╨╜╨░╤П;╨▓╨╡╤А╤Е:50%;margin-top:-35px;╤Б╨╗╨╡╨▓╨░:-35px;╨│╤А╨░╨╜╨╕╤Ж╨░:5px ╤Б╨┐╨╗╨╛╤И╨╜╨░╤П #fff;╨│╤А╨░╨╜╨╕╤Ж╨░-╤А╨░╨┤╨╕╤Г╤Б:50%} ╨Т╤Л ╨╝╨╛╨╢╨╡╤В╨╡ ╤Б╨║╨░╤З╨░╤В╤М ╤Н╤В╨╛╤В ╤И╨░╨▒╨╗╨╛╨╜ Excel ╤Б ╤Д╨╛╤А╨╝╤Г╨╗╨╛╨╣ ╨║╤Г╨┐╨╛╨╜╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕ ╨╖╨┤╨╡╤Б╤М тАУ ╨д╨╛╤А╨╝╤Г╨╗╨░ ╨║╤Г╨┐╨╛╨╜╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕ Excel ╨и╨░╨▒╨╗╨╛╨╜

╨Я╤А╨╕╨╝╨╡╤А тДЦ1

╨Т╨╛╨╖╤М╨╝╨╡╨╝ ╨┐╤А╨╕╨╝╨╡╤А ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╡╨╜╨╕╤П ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╤Б ╨┐╨╛╨╗╤Г╨│╨╛╨┤╨╛╨▓╤Л╨╝╨╕ ╨║╤Г╨┐╨╛╨╜╨╜╤Л╨╝╨╕ ╨▓╤Л╨┐╨╗╨░╤В╨░╨╝╨╕. ╨Я╤А╨╡╨┤╨┐╨╛╨╗╨╛╨╢╨╕╨╝, ╤З╤В╨╛ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П PQR Ltd ╨▓╤Л╨┐╤Г╤Б╤В╨╕╨╗╨░ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╤О ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М╤О 1000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╤Б ╨╡╨╢╨╡╨║╨▓╨░╤А╤В╨░╨╗╤М╨╜╤Л╨╝╨╕ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╤Л╨╝╨╕ ╨▓╤Л╨┐╨╗╨░╤В╨░╨╝╨╕ ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 25 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓. ╨Я╤А╨╛╨▓╨╡╨┤╨╕╤В╨╡ ╤А╨░╤Б╤З╨╡╤В ╨║╤Г╨┐╨╛╨╜╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕.

╨У╨╛╨┤╨╛╨▓╨╛╨╣ ╨║╤Г╨┐╨╛╨╜╨╜╤Л╨╣ ╨┐╨╗╨░╤В╨╡╨╢

• ╨У╨╛╨┤╨╛╨▓╨░╤П ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╨▓╤Л╨┐╨╗╨░╤В╨░ = 2 * ╨Я╨╛╨╗╤Г╨│╨╛╨┤╨╛╨▓╨░╤П ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╨▓╤Л╨┐╨╗╨░╤В╨░
• = 2 * 25 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓
• = 50 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓

╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╤А╨░╤Б╤З╨╡╤В ╨║╤Г╨┐╨╛╨╜╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨▓╤Л╨│╨╗╤П╨┤╨╕╤В ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝:

╨Ъ╤Г╨┐╨╛╨╜╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░ ╨Ю╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╤Б╨╛╤Б╤В╨░╨▓╨╕╤В тАУ

╨Я╤А╨╕╨╝╨╡╤А #2

╨Т╨╛╨╖╤М╨╝╨╡╨╝ ╨┤╤А╤Г╨│╨╛╨╣ ╨┐╤А╨╕╨╝╨╡╤А ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╡╨╜╨╕╤П ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╣ ╤Б ╨╜╨╡╤А╨░╨▓╨╜╤Л╨╝╨╕ ╨┐╨╡╤А╨╕╨╛╨┤╨╕╤З╨╡╤Б╨║╨╕╨╝╨╕ ╨║╤Г╨┐╨╛╨╜╨╜╤Л╨╝╨╕ ╨▓╤Л╨┐╨╗╨░╤В╨░╨╝╨╕. ╨Я╤А╨╡╨┤╨┐╨╛╨╗╨╛╨╢╨╕╨╝, ╤З╤В╨╛ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П XYZ Ltd ╨▓╤Л╨┐╨╗╨░╤В╨╕╨╗╨░ ╨┐╨╡╤А╨╕╨╛╨┤╨╕╤З╨╡╤Б╨║╨╕╨╡ ╨┐╨╗╨░╤В╨╡╨╢╨╕ ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 25 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨▓ ╨║╨╛╨╜╤Ж╨╡ 4 ╨╝╨╡╤Б╤П╤Ж╨╡╨▓, 15 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨▓ ╨║╨╛╨╜╤Ж╨╡ 9 ╨╝╨╡╤Б╤П╤Ж╨╡╨▓ ╨╕ ╨╡╤Й╨╡ 15 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨▓ ╨║╨╛╨╜╤Ж╨╡ ╨│╨╛╨┤╨░. ╨Т╤Л╨┐╨╛╨╗╨╜╨╕╤В╨╡ ╤А╨░╤Б╤З╨╡╤В ╨║╤Г╨┐╨╛╨╜╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕, ╨╡╤Б╨╗╨╕ ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В 1000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓.

╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╤А╨░╤Б╤З╨╡╤В ╨║╤Г╨┐╨╛╨╜╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨▓╤Л╨│╨╗╤П╨┤╨╕╤В ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝:

╨Ъ╤Г╨┐╨╛╨╜╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░ ╨Ю╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╤Б╨╛╤Б╤В╨░╨▓╨╕╤В тАУ

╨Я╤А╨╕╨╝╨╡╤А тДЦ3

╨Ф╤Н╨╣╨▓ ╨╕ ╨У╨░╤А╤А╨╕ тАФ ╨┤╨▓╨░ ╨┤╨╡╤А╨╢╨░╤В╨╡╨╗╤П ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╣ ABC Ltd. ╨Ъ╨╛╨╝╨┐╨░╨╜╨╕╤П ╨┐╤А╨╛╨╕╨╖╨▓╨╡╨╗╨░ ╤А╨░╨▓╨╜╤Л╨╡ ╨╡╨╢╨╡╨║╨▓╨░╤А╤В╨░╨╗╤М╨╜╤Л╨╡ ╨┐╨╗╨░╤В╨╡╨╢╨╕ ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 25 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓. ╨Э╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В 1000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓, ╨░ ╨╜╨░ ╤А╤Л╨╜╨║╨╡ ╨╛╨╜╨░ ╤В╨╛╤А╨│╤Г╨╡╤В╤Б╤П ╨┐╨╛ 950 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓. ╨Ю╨┐╤А╨╡╨┤╨╡╨╗╨╕╤В╨╡, ╨║╨░╨║╨╛╨╡ ╤Г╤В╨▓╨╡╤А╨╢╨┤╨╡╨╜╨╕╨╡ ╨▓╨╡╤А╨╜╨╛:

1. ╨Ф╤Н╨╣╨▓ ╤Б╨║╨░╨╖╨░╨╗, ╤З╤В╨╛ ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░ ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В 10,00%
2. ╨У╨░╤А╤А╨╕ ╤Б╨║╨░╨╖╨░╨╗, ╤З╤В╨╛ ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░ ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В 10,53%

╨У╨╛╨┤╨╛╨▓╨╛╨╣ ╨║╤Г╨┐╨╛╨╜╨╜╤Л╨╣ ╨┐╨╗╨░╤В╨╡╨╢

• ╨У╨╛╨┤╨╛╨▓╨░╤П ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╨▓╤Л╨┐╨╗╨░╤В╨░ = 4 * ╨Ъ╨▓╨░╤А╤В╨░╨╗╤М╨╜╨░╤П ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╨▓╤Л╨┐╨╗╨░╤В╨░
• = 4 * 25 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓
• = 100 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓

╨б╨╗╨╡╨┤╨╛╨▓╨░╤В╨╡╨╗╤М╨╜╨╛, ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╤А╨░╤Б╤Б╤З╨╕╤В╨░╨╜╨░ ╨┐╨╛ ╨┐╤А╨╕╨▓╨╡╨┤╨╡╨╜╨╜╨╛╨╣ ╨▓╤Л╤И╨╡ ╤Д╨╛╤А╨╝╤Г╨╗╨╡:

╨Ъ╤Г╨┐╨╛╨╜╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░ ╨Ю╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╤Б╨╛╤Б╤В╨░╨▓╨╕╤В тАУ

╨б╨╗╨╡╨┤╨╛╨▓╨░╤В╨╡╨╗╤М╨╜╨╛, ╨Ф╤Н╨╣╨▓ ╨┐╤А╨░╨▓. [Harry has mistakenly used the market price of $950 in the place of par value for the calculation of coupon rate, i.e., $100 / $950 * 100% = 10.53%]

╨Р╨║╤В╤Г╨░╨╗╤М╨╜╨╛╤Б╤В╤М ╨╕ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╨╡

╨Т╨░╨╢╨╜╨╛ ╨┐╨╛╨╜╨╕╨╝╨░╤В╤М ╨║╨╛╨╜╤Ж╨╡╨┐╤Ж╨╕╤О ╨║╤Г╨┐╨╛╨╜╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕, ╨┐╨╛╤В╨╛╨╝╤Г ╤З╤В╨╛ ╨┐╨╛╤З╤В╨╕ ╨┐╨╛ ╨▓╤Б╨╡╨╝ ╤В╨╕╨┐╨░╨╝ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╣ ╨▓╤Л╨┐╨╗╨░╤З╨╕╨▓╨░╤О╤В╤Б╤П ╨╡╨╢╨╡╨│╨╛╨┤╨╜╤Л╨╡ ╨▓╤Л╨┐╨╗╨░╤В╤Л ╨┤╨╡╤А╨╢╨░╤В╨╡╨╗╤О ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕, ╨╕╨╖╨▓╨╡╤Б╤В╨╜╤Л╨╡ ╨║╨░╨║ ╨║╤Г╨┐╨╛╨╜╨╜╤Л╨╡ ╨▓╤Л╨┐╨╗╨░╤В╤Л. ╨Т ╨╛╤В╨╗╨╕╤З╨╕╨╡ ╨╛╤В ╨┤╤А╤Г╨│╨╕╤Е ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╤Е ╨┐╨╛╨║╨░╨╖╨░╤В╨╡╨╗╨╡╨╣, ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╨▓╤Л╨┐╨╗╨░╤В╨░ ╨▓ ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓╨╛╨╝ ╨▓╤Л╤А╨░╨╢╨╡╨╜╨╕╨╕ ╤Д╨╕╨║╤Б╨╕╤А╤Г╨╡╤В╤Б╤П ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╤Б╤А╨╛╨║╨░ ╨┤╨╡╨╣╤Б╤В╨▓╨╕╤П ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕. ╨Э╨░╨┐╤А╨╕╨╝╨╡╤А, ╨╡╤Б╨╗╨╕ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╤П ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М╤О 1000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╨╡╤В ╨║╤Г╨┐╨╛╨╜╨╜╤Г╤О ╤Б╤В╨░╨▓╨║╤Г 5%, ╤В╨╛ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╤П ╨▒╤Г╨┤╨╡╤В ╨┐╨╗╨░╤В╨╕╤В╤М 50 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨┤╨╡╤А╨╢╨░╤В╨╡╨╗╤О ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨┤╨╛ ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╤П. ╨У╨╛╨┤╨╛╨▓╨╛╨╣ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╤Л╨╣ ╨┐╨╗╨░╤В╨╡╨╢ ╨▒╤Г╨┤╨╡╤В ╨╛╤Б╤В╨░╨▓╨░╤В╤М╤Б╤П ╨╜╨░ ╤Г╤А╨╛╨▓╨╜╨╡ 50 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨▓╤Б╨╡╨│╨╛ ╤Б╤А╨╛╨║╨░ ╨┤╨╡╨╣╤Б╤В╨▓╨╕╤П ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨┤╨╛ ╨┤╨░╤В╤Л ╨╡╨╡ ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╤П, ╨╜╨╡╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛ ╨╛╤В ╤А╨╛╤Б╤В╨░ ╨╕╨╗╨╕ ╨┐╨░╨┤╨╡╨╜╨╕╤П ╤А╤Л╨╜╨╛╤З╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕.

╨Э╨░ ╨╛╤Б╨╜╨╛╨▓╨╡ ╨║╤Г╨┐╨╛╨╜╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕ ╨╕ ╨┐╤А╨╡╨╛╨▒╨╗╨░╨┤╨░╤О╤Й╨╡╨╣ ╤А╤Л╨╜╨╛╤З╨╜╨╛╨╣ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕ ╨╝╨╛╨╢╨╜╨╛ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╕╤В╤М, ╨▒╤Г╨┤╨╡╤В ╨╗╨╕ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╤П ╨┐╤А╨╛╨┤╨░╨▓╨░╤В╤М╤Б╤П ╤Б ╨┐╤А╨╡╨╝╨╕╨╡╨╣, ╨╜╨╛╨╝╨╕╨╜╨░╨╗╨╛╨╝ ╨╕╨╗╨╕ ╨┤╨╕╤Б╨║╨╛╨╜╤В╨╛╨╝.

• ╨Ю╨▒╨╗╨╕╨│╨░╤Ж╨╕╤П ╤В╨╛╤А╨│╤Г╨╡╤В╤Б╤П ╤Б ╨┐╤А╨╡╨╝╨╕╨╡╨╣╨Ю╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╤В╨╛╤А╨│╤Г╤О╤В╤Б╤П ╤Б ╨┐╤А╨╡╨╝╨╕╨╡╨╣╨Ю╨▒╨╗╨╕╨│╨░╤Ж╨╕╤П ╤Б ╨┐╤А╨╡╨╝╨╕╨╡╨╣ ╨╛╤В╨╜╨╛╤Б╨╕╤В╤Б╤П ╨║ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨╝╤Г ╨╕╨╜╤Б╤В╤А╤Г╨╝╨╡╨╜╤В╤Г, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╤В╨╛╤А╨│╤Г╨╡╤В╤Б╤П ╨╜╨░ ╨▓╤В╨╛╤А╨╕╤З╨╜╨╛╨╝ ╤А╤Л╨╜╨║╨╡ ╨┐╨╛ ╤Ж╨╡╨╜╨╡, ╨┐╤А╨╡╨▓╤Л╤И╨░╤О╤Й╨╡╨╣ ╨╡╨│╨╛ ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М. ╨н╤В╨╛ ╨┐╤А╨╛╨╕╤Б╤Е╨╛╨┤╨╕╤В, ╨║╨╛╨│╨┤╨░ ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨┐╤А╨╡╨▓╤Л╤И╨░╨╡╤В ╨┐╤А╨╡╨╛╨▒╨╗╨░╨┤╨░╤О╤Й╤Г╤О ╤А╤Л╨╜╨╛╤З╨╜╤Г╤О ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╤Г╤О ╤Б╤В╨░╨▓╨║╤Г. ╨Э╨░╨┐╤А╨╕╨╝╨╡╤А, ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╤П ╤Б ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М╤О (╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М╤О) 750 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓, ╤В╨╛╤А╨│╤Г╨╡╨╝╨░╤П ╨┐╨╛ ╤Ж╨╡╨╜╨╡ 780 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓, ╨▒╤Г╨┤╨╡╤В ╨╛╨╖╨╜╨░╤З╨░╤В╤М, ╤З╤В╨╛ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╤П ╤В╨╛╤А╨│╤Г╨╡╤В╤Б╤П ╤Б ╨┐╤А╨╡╨╝╨╕╨╡╨╣ ╨▓ 30 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ (780-750 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓). ╤З╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡, ╨║╨╛╨│╨┤╨░ ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░ ╨▓╤Л╤И╨╡ ╤А╤Л╨╜╨╛╤З╨╜╨╛╨╣ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕, ╨░ ╤Н╤В╨╛ ╨╛╨╖╨╜╨░╤З╨░╨╡╤В, ╤З╤В╨╛ ╤Ж╨╡╨╜╨░ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╤Г╨┐╨░╨┤╨╡╤В, ╨┐╨╛╤В╨╛╨╝╤Г ╤З╤В╨╛ ╨╕╨╜╨▓╨╡╤Б╤В╨╛╤А ╨╜╨╡ ╨╖╨░╤Е╨╛╤З╨╡╤В ╨┐╨╛╨║╤Г╨┐╨░╤В╤М ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╤О ╨┐╨╛ ╤Н╤В╨╛╨╣ ╤Ж╨╡╨╜╨╡.
• ╨Ю╨┐╤П╤В╤М ╨╢╨╡, ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╤П ╨▒╤Г╨┤╨╡╤В ╨┐╤А╨╛╨┤╨░╨▓╨░╤В╤М╤Б╤П ╤Б ╨┤╨╕╤Б╨║╨╛╨╜╤В╨╛╨╝, ╨║╨╛╨│╨┤╨░ ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░ ╨╜╨╕╨╢╨╡ ╤А╤Л╨╜╨╛╤З╨╜╨╛╨╣ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕, ╤З╤В╨╛ ╨╛╨╖╨╜╨░╤З╨░╨╡╤В ╤Ж╨╡╨╜╤Г ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕. ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М, ╨║╨╛╤В╨╛╤А╨░╤П ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╤Б╤Г╨╝╨╝╨╛╨╣ ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╤П ╨┐╤А╨╕ ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╨╕. ╨Ф╨╛╤Е╨╛╨┤╨╜╨╛╤Б╤В╤М ╨║ ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╤О (YTM) ╨╛╤В╨╜╨╛╤Б╨╕╤В╤Б╤П ╨║ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╡, ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╨╡╨╝╨╛╨╣ ╨┤╨╗╤П ╨┤╨╕╤Б╨║╨╛╨╜╤В╨╕╤А╨╛╨▓╨░╨╜╨╕╤П ╨▒╤Г╨┤╤Г╤Й╨╕╤Е ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╨┐╨╛╤В╨╛╨║╨╛╨▓. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡ ╨▒╤Г╨┤╨╡╤В ╤Г╨▓╨╡╨╗╨╕╤З╨╕╨▓╨░╤В╤М╤Б╤П, ╨┐╨╛╤В╨╛╨╝╤Г ╤З╤В╨╛ ╨╕╨╜╨▓╨╡╤Б╤В╨╛╤А ╨▒╤Г╨┤╨╡╤В ╨│╨╛╤В╨╛╨▓ ╨║╤Г╨┐╨╕╤В╤М ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╤О ╨┐╨╛ ╨▒╨╛╨╗╨╡╨╡ ╨▓╤Л╤Б╨╛╨║╨╛╨╣ ╤Ж╨╡╨╜╨╡.
• ╨Ю╨▒╨╗╨╕╨│╨░╤Ж╨╕╤П ╤В╨╛╤А╨│╤Г╨╡╤В╤Б╤П ╨┐╨╛ ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤Г, ╨║╨╛╨│╨┤╨░ ╨║╤Г╨┐╨╛╨╜╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░ ╤А╨░╨▓╨╜╨░ ╤А╤Л╨╜╨╛╤З╨╜╨╛╨╣ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╡.

╨а╨╡╨║╨╛╨╝╨╡╨╜╨┤╤Г╨╡╨╝╤Л╨╡ ╤Б╤В╨░╤В╤М╨╕

╨н╤В╨╛ ╨▒╤Л╨╗╨╛ ╤А╤Г╨║╨╛╨▓╨╛╨┤╤Б╤В╨▓╨╛ ╨║ ╤В╨╛╨╝╤Г, ╤З╤В╨╛ ╤В╨░╨║╨╛╨╡ ╨д╨╛╤А╨╝╤Г╨╗╨░ ╤Б╤В╨░╨▓╨║╨╕ ╨║╤Г╨┐╨╛╨╜╨░. ╨Ч╨┤╨╡╤Б╤М ╨╝╤Л ╤Г╨╖╨╜╨░╨╡╨╝, ╨║╨░╨║ ╤А╨░╤Б╤Б╤З╨╕╤В╨░╤В╤М ╨║╤Г╨┐╨╛╨╜╨╜╤Г╤О ╤Б╤В╨░╨▓╨║╤Г ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕, ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╤П ╨┐╤А╨░╨║╤В╨╕╤З╨╡╤Б╨║╨╕╨╡ ╨┐╤А╨╕╨╝╨╡╤А╤Л ╨╕ ╨╖╨░╨│╤А╤Г╨╢╨░╨╡╨╝╤Л╨╣ ╤И╨░╨▒╨╗╨╛╨╜ Excel. ╨Т╤Л ╨╝╨╛╨╢╨╡╤В╨╡ ╤Г╨╖╨╜╨░╤В╤М ╨▒╨╛╨╗╤М╤И╨╡ ╨╛ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨╝ ╤Г╤З╨╡╤В╨╡ ╨╕╨╖ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╤Е ╤Б╤В╨░╤В╨╡╨╣ тАУ

• ╨д╨╛╤А╨╝╤Г╨╗╨░ ╨╛╤Ж╨╡╨╜╨║╨╕ Excel╨д╨╛╤А╨╝╤Г╨╗╨░ ╨╛╤Ж╨╡╨╜╨║╨╕ ExcelExcel ╨д╨╛╤А╨╝╤Г╨╗╨░ ╤А╨░╨╜╨│╨░ ╨┤╨░╨╡╤В ╤А╨░╨╜╨│ ╨╖╨░╨┤╨░╨╜╨╜╨╛╨│╨╛ ╨╜╨░╨▒╨╛╤А╨░ ╨┤╨░╨╜╨╜╤Л╤Е ╤З╨╕╤Б╨╡╨╗. ╨д╤Г╨╜╨║╤Ж╨╕╤П ╤А╨░╨╜╨╢╨╕╤А╨╛╨▓╨░╨╜╨╕╤П ╨▒╤Л╨╗╨░ ╨▓╤Б╤В╤А╨╛╨╡╨╜╨╜╨╛╨╣ ╤Д╤Г╨╜╨║╤Ж╨╕╨╡╨╣ ╨▓ Excel 2007 ╨╕ ╨▒╨╛╨╗╨╡╨╡ ╤А╨░╨╜╨╜╨╕╤Е ╨▓╨╡╤А╤Б╨╕╤П╤Е; ╤В╨╡╨┐╨╡╤А╤М ╤Г ╨╜╨░╤Б ╨╡╤Б╤В╤М ╤Д╤Г╨╜╨║╤Ж╨╕╨╕ Rank.Avg ╨╕ Rank.Eq ╨▓ ╨┐╨╛╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╤Е ╨▓╨╡╤А╤Б╨╕╤П╤Е ╨▓╤Л╤И╨╡ 2007 ╨│╨╛╨┤╨░.╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡
• ╨д╨╛╨╜╨┤ ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╤П ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╣ ╨д╨╛╨╜╨┤ ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╤П ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╣ ╨д╨╛╨╜╨┤ ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╤П ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╣ ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨╛╨▒╨╛╨╣ ╤Б╤Г╨╝╨╝╤Г, ╨║╨╛╤В╨╛╤А╤Г╤О ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨╛╤В╨║╨╗╨░╨┤╤Л╨▓╨░╨╡╤В ╨┤╨╗╤П ╨▓╤Л╨║╤Г╨┐╨░ ╤Б╨▓╨╛╨╕╤Е ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╣ ╨╕╨╗╨╕ ╨▓╤Л╨┐╨╛╨╗╨╜╨╡╨╜╨╕╤П ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤Й╨╕╤Е ╨▒╤Г╨┤╤Г╤Й╨╕╤Е ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓. ╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╤Н╨║╨╛╨╜╨╛╨╝╨╕╤В ╨┤╨╡╨╜╤М╨│╨╕ ╤Б ╨╜╨╡╨╖╨░╨▓╨╕╤Б╨╕╨╝╤Л╨╝ ╨┤╨╛╨▓╨╡╤А╨╕╤В╨╡╨╗╤М╨╜╤Л╨╝ ╤Г╨┐╤А╨░╨▓╨╗╤П╤О╤Й╨╕╨╝ ╤З╨╡╤А╨╡╨╖ ╤З╨░╤Б╤В╤Л╨╡ ╨┐╤А╨╛╨╝╨╡╨╢╤Г╤В╨║╨╕ ╨▓╤А╨╡╨╝╨╡╨╜╨╕ ╨┤╨╛ ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╤П ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╣.╤З╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡
• ╨Ю╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨║ ╨╛╨┐╨╗╨░╤В╨╡╨Ю╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨║ ╨╛╨┐╨╗╨░╤В╨╡╨Ю╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨║ ╨╛╨┐╨╗╨░╤В╨╡ ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╤О╤В ╤Б╨╛╨▒╨╛╨╣ ╨┤╨╛╨╗╨│╨╛╤Б╤А╨╛╤З╨╜╤Г╤О ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╤Б ╨╛╨▒╨╡╤Й╨░╨╜╨╕╨╡╨╝ ╨▓╤Л╨┐╨╗╨░╤В╨╕╤В╤М ╨┐╤А╨╕╤З╨╕╤В╨░╤О╤Й╨╕╨╡╤Б╤П ╨┐╤А╨╛╤Ж╨╡╨╜╤В╤Л ╨╕ ╨╛╤Б╨╜╨╛╨▓╨╜╤Г╤О ╤Б╤Г╨╝╨╝╤Г ╨▓ ╤Г╨║╨░╨╖╨░╨╜╨╜╨╛╨╡ ╨▓╤А╨╡╨╝╤П ╨┐╨╛ ╤А╨╡╤И╨╡╨╜╨╕╤О ╤Б╤В╨╛╤А╨╛╨╜. ╨б╤З╨╡╤В ╨║╤А╨╡╨┤╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕ ╨┐╨╛ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╤П╨╝ ╨╖╨░╤З╨╕╤Б╨╗╤П╨╡╤В╤Б╤П ╨▓ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╨╣ ╤Г╤З╨╡╤В ╤Б ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤Й╨╕╨╝ ╨┤╨╡╨▒╨╡╤В╨╛╨╝ ╨╜╨░ ╤Б╤З╨╡╤В ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╤Б╤А╨╡╨┤╤Б╤В╨▓ ╨╜╨░ ╨┤╨░╤В╤Г ╨▓╤Л╨┐╤Г╤Б╨║╨░.╤З╨╕╤В╨░╤В╤М ╨┤╨░╨╗╤М╤И╨╡
• ╨Я╤А╨╡╨┤╨▓╨░╤А╨╕╤В╨╡╨╗╤М╨╜╨╛╨╡ ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╨╡ ╨Я╤А╨╡╨┤╨▓╨░╤А╨╕╤В╨╡╨╗╤М╨╜╨╛╨╡ ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╨╡ ╨Я╤А╨╡╨┤╨▓╨░╤А╨╕╤В╨╡╨╗╤М╨╜╨╛╨╡ ╨▓╨╛╨╖╨╝╨╡╤Й╨╡╨╜╨╕╨╡ тАФ ╤Н╤В╨╛ ╨┐╤А╨╛╤Ж╨╡╤Б╤Б, ╨▓ ╨║╨╛╤В╨╛╤А╨╛╨╝ ╨┤╨╛╤Е╨╛╨┤╤Л ╨╛╤В ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╤О╤В╤Б╤П ╨┤╨╗╤П ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╤П ╨┤╨╛╨╗╨│╨░, ╤Б╨▓╤П╨╖╨░╨╜╨╜╨╛╨│╨╛ ╤Б ╨┤╤А╤Г╨│╨╛╨╣ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╡╨╣. ╨Ч╨┤╨╡╤Б╤М ╨╜╨╛╨▓╤Л╨╡ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨▓╤Л╨┐╤Г╤Б╨║╨░╤О╤В╤Б╤П ╨┐╨╛ ╨▒╨╛╨╗╨╡╨╡ ╨╜╨╕╨╖╨║╨╛╨╣ ╤Ж╨╡╨╜╨╡, ╨╕ ╤Н╤В╨╛╤В ╨╝╨╡╤Е╨░╨╜╨╕╨╖╨╝ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╨╡╤В╤Б╤П ╨┤╨╗╤П ╨╕╨╖╨▒╨░╨▓╨╗╨╡╨╜╨╕╤П ╨╛╤В ╨▒╨╛╨╗╨╡╨╡ ╨▓╤Л╤Б╨╛╨║╨╕╤Е ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╤Л╤Е ╤Б╤В╨░╨▓╨╛╨║ ╨┐╤Г╤В╨╡╨╝ ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤А╨╛╨▓╨░╨╜╨╕╤П ╨▓ ╨╜╨╛╨▓╤Л╨╡ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕, ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨║╨╛╤В╨╛╤А╤Л╤Е ╨╝╨╡╨╜╤М╤И╨╡ ╨┐╨╛ ╤Б╤А╨░╨▓╨╜╨╡╨╜╨╕╤О ╤Б╨╛ ╤Б╤В╨░╤А╨╛╨╣ ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╡╨╣.╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡