รายงานวิจัย การศึกษาการถือครองและใช้ประโยชน์ที่ดิน และมาตรการทางเศรษฐศาสตร์และกฎหมาย by sakolrit chanphum

! "#$% & " ' ( & )* '+ $ * ! "#$% ' %! ,%

% .

"#$% 15 # 2544

// ' 0"#$ RDG4/020/2542

! "#$% & " ' ( & 7* '+ $ * ! "#$% ' %! ,% 8 "9 1. . .

2. . . 3. ! "#

4. !$ % "# % ! #&

5. . . '( "# ( 6. . ' , ! 7. . 8. ! ' % " )- 9. !9 ( 10. ! *! # ' " ! * ?

% ) % * * '+ " ! ! - " ) %" " / " Á«¦¬ · 0 % ) 0 7 * ! ! '9, ! " $; < " / - " " $@ $ A "#* "

, % 9 ",

/ )- - " ** " $ %" ) !7

/ ,! 9 *

8 * * 1.

" 9 1.1 1.2 1.3 1.4 1.5

) $B , 9) " )- ", " ! * & , " ! AC D"# " - " D"#

' * 2.1 '$ ) 0 % '$ 2.2 , " A ) 2.3 % " E $ %9!

2.4 0 ) " ! " )7 7 E #& *

2.5 0 ) A " ! " )7 7 2.6 0 ) " ! " ) FAC , ! 2.7 0 ) " ! " " E E 0 % % " E $ %9!

2.8 0 ) " ! " " E 9 !)- D D $G ! 0 2.9 0 ) " ! " " "H "- < E " FA C , !

7* ' #$

"#$% ! '" <" 3.1 / " , "I ! " ! " " A ) 3.2 9) "I ! " ! " " A ) 3.3 "I ! " ! " " - " , " A ) 3.4 "I ! " ! " " " % !" A ) 3.5 E 3.6 "I ! " ! " E , ) *7 3.7 9! !, & " ! "

1 1 2 3 3 4 5 5 5 6 6 6 6 7 7 7 8 8 9 10 10 11 12 13

/ ,! 9 *

8 * (&> ) * 4.

* % "#$% ! '" <" 4.1 9) ) " " ! , " " " 4.2 " D"# " ) " 4.3 0 ) " ! " ) 0 %" - " E $J ' 4.4 , ) " $") 7 E " 0 %" "

14 14 15 16 17

! "#$% 5.1 " E E 5.2 " E E A

18 18 19

A , & 0 "#$% 6.1 $ % H $J " " % '"* , " A ) 6.2 " " % '"* , " A ) 6.3 " E $ %9! " 6.4 " $ % " ! #&" A "" " % '"* , " A )

21 21 22 23 24

%' C A #" + 0 ! '" <" 7.1 "I ! " " E $ %9! ' " 7.2 " $ $ ' "I ! " ! " " E $ %9!

25 25 26

" " * >0 % " + "#$% 8.1 , '$, " D"# 8.2 " " ! " E < $ %9! ' 8.3 % " " ! " 8.4 , E " !" % ) E " " ! " 8.5 * " E " " ! " 8.6 , 0 %

27 27 29 30 31 31 33

/' F * * 1.

" 9 1.1 1.2 1.3 1.4 1.5 1.6

) $B , 9) " )- ", " ! * & AC D"# ) !, ! " 0 %)- - " ) E E " D"# " - " D"#

1-1 1-1 1-3 1-4 1-4 1-5 1-8

' * 2.1 * & 2.2 '$ ) 0 % '$ 2.3 , " A ) 2.4 % " E $ %9!

2.5 * 0 "" E A â&#x20AC;&#x153;)7 7 â&#x20AC;? E #& *

2.6 0 ) A " ! " )7 7 (Land Rent) 2.7 0 ) " ! " ) FAC , ! 2.8 0 ) " ! " " "" ?E 0 % % " E $ %9!

2.9 0 ) " ! " " "H "- < E " FAC , !

2-1 2-1 2-1 2-3 2-4 2-6 2-10 2-10 2-11 2-14

7* ' #$

"#$% ! '" <" 3.1 / " , "I ! " ! " " A ) 3.2 9) "I ! " ! " " A ) 3.3 "I ! " ! " " - " , " A ) 3.4 "I ! " ! " " " % !" A ) 3.5 E 3.6 "I ! " ! " E , ) *7 3.7 9! !, & " ! "

3-1 3-1 3-5 3-12 3-13 3-26 3-37 3-40

* % "#$% ! '" <" 4.1 9) ) " " ! , " " " 4.2 " D"# " ) " 4.3 0 ) " ! " ) 0 %" - " E $J ' 4.4 , ) " $") 7 E " 0 %" "

4-1 4-1 4-11 4-15 4-23

/' F * (&> ) * 5.

! "#$% 5.1 ! " , $ % < ! 5.2 " E E 5.3 " E E A 5.4 " E E AC " D"# 8

5-1 5-1 5-7 5-9 5-15

A , & 0 "#$% 6.1 $ % H $J " " % '"* , " A ) 6.2 ( " ! " ( %" A ) E $ % < ! 6.3 " " % '"* , " A ) 6.4 " " % '"* " " E $ %9! " 6.5 " $ % " ! #&" A "" " % '"* , " A )

6-1 6-1 6-3 6-10 6-24 6-26

%' C A #" + A # ' "#$% A # 9 , " "#$ ! '" <" 7.1 " " ) %

" "H ( # ! , $ % < ! 9) "I !" " A ) 0 %" E $ %9! 7.2 ( $J 0 % "# %, * ( # 9 A 0 % . .2475 7.3 ( $J " ! " ( # - ' * % * ( # - ' ' " 2508 7.4 ) %

9) "I !( # 9 A 0 % " ( # - ' " " A ) " E $ %9! 7.5 '$$ % H $J 0 %0 " 0" <,

7-1

7-39

" " * >0 % " + "#$% 8.1 , '$, " D"# 8.2 " " ! " E < $ %9! ' 8.3 % " " ! " 8.4 , E " !" % ) E " " ! " 8.5 * " E " " ! " 8.6 , 0 %

8-1 8-3 8-5 8-8 8-15 8-17 8-28

7-1 7-2 7-24 7-30

/A + * ( 2-1 ( 2-2 ( 2-3 ( 2-4 ( 2-5 ( 2-6 ( 2-7 ( 2-8 ( 5.3-1 ( 7.4-1 ( 7.4-2 ( 7.4-3 ( 7.4-4 ( 7.4-5 ( 7.4-6 ( 7.4-7

*- 0 7 Intensive 0 % Extensive Margin , 0$ ) 0*"*7 " <$ 0 ) " ! " Intensive 0 % Extensive Margin , " E ) 0*"*7 , )7 7 FD "- 9 !)' ( , 0*7 %0$ ) 0*"*7 , â&#x20AC;&#x153;)7 7 â&#x20AC;? FD "- 9 ! %!% 7 " * C , * 0 ) " ! " â&#x20AC;&#x153;)7 7 â&#x20AC;? , ) 9 " ! " " - )' * *7 S E E " * ) % 7 * ' )7 , 7 0 %)7 7 ) 0*"*7 % 7 - 0 E E " * % 7 " ? 7 ')) 0 % OA " 0 A " *E !0$ ) '

0*"*7 " " $ ! 0$ , ) ! 7 ! A "$J 0 E A , " ) %

"I ! " ! " " E $ %9! " ) %

"I ! " ! " " E $ %9! "I !( # ' 0 % AC $ %9! *7 " E $ % ( "I !( # 7 - E " E $ %9! " < < 7 *H " !" A ( # * "I !< 7 ' 0 % AC *7 " E $ %9! E " ) A "- < ( # - ' < 7 ' " A ) A E $ %9! " )

A "- <

2-4 2-5 2-6 2-7 2-8 2-8 2-12 2-13 5-14 7-31 7-32 7-33 7-34 7-35 7-36 7-38

/& * * 3.4-1 * 3.4-2 * 3.4.1-1 * 3.4.2-1 * 3.4.2-2 * 3.4.3-1 * 3.4.3-2

* 3.4.3-3 * 3.4.3-4 * 3.5.2-1 * 3.7.1-1 * 4.1.2-1 * 4.3-1 * 5.1-1 * 5.1-2 * 5.1-3 * 5.1-4 * 5.1-5 * 5.1-6 * 5.2-1 * 5.4-1 * 5.4-2 * 6.2-1

AC 7 A $V . . 2514 2521 2528 2531 0 % 2535 0!" $B !( ) " < - " E 72 0!"* ( ) $ " $ % * C 0*7 $V . . 2444 - " ! ! 2541 " ) " - " 9 !" 7 " D 30 " ! ! $V 2535 " ) * - " 9 !" $ % ) %

A C .$.". < - " $@ $ $ % ( , & . . 2518-2542 " " ) ) " % ! 0 % " ?, - " " $@ $ A "#* " ( .$.".) . . 2518-2541 " " , .$.". * C 0*7 $V . . 2518 â&#x20AC;&#x201C; 30 # ! 2542 " * * " , - $ %9! E E ,*$@ $ $V 2539-2541 , 0*"*7 % 7 A ' * A A 0 E " "- AC $; < 0 % "#* * 9! ! W *7 S 7 " % " % 0 %" " ! , " " " $J '$ )0 %0 0" <, AC , $ % < !E ( )*7 S AC C- , $ % < ! , - " E " )7 " "#* " E $ %9! ( < 7) ! " $; < 0 % AC A " ' "# 0 % " $ " *0 7 - 0 "* 0 7 - ) ( * ) " $ ! 0$ AC $; < 7 % 7 $V . .2504-2541 " E E AC 8 $G !, " D"# ) %

" E AC 8 $G !, " D"# E A $ %9! , 0 7 9 ! W % ( ') D 31 *' ) 2541

3-14 3-15 3-18 3-19 3-21 3-24 3-25

3-25 3-25 3-32 3-41 4-5 4-22 5-1 5-2 5-3 5-4 5-5 5-6 5-7 5-16 5-16 6-5

/& (&> ) * * 6.2-2 $ % E $ %9! 7 " " A - ) - 0 D 31 *' ) 2541 * 6.3-1 , , 0$ * 6.3-2 0 - 0$ , - 0 "* , , , - ( 7 ,' * 6.3-3 $ % ( " ? * 6.3-4 - " E? 0*7 %*- 0 %, A C , *- - ( 7 ,' * 6.3-5 $ % ( " ?0 % AC , - ( 7 ,' * 6.3-6 ! A A ) " 200 < 7, - ( 7 ,' * 6.3-7 , " A ) A E 7 ' E - ( - C $ % * 6.3-8 , " A ) A E 7 ' E - ( - ( )" * 6.3-9 , " A ) A E 7 ' E - ( - ( ) A * 6.3-10 , " A ) A E 7 ' E - ( - ( )*% " W ! A * 6.3-11 , " A ) A E 7 ' E - ( - ( )E* * 6.3-12 " A ) !0$ , E 7 ' * 6.4-1 " E $ %9! " * 6.4-2 ) , , , " E $ %9! " * 6.4-3 " E $ %9! " A ) , E 7 * 6.5-1 ) H " " % '"* - E " $J #&" * 8.3-1 !< $ % ( ( # " , ) " $") 7 $V . . 2536-2540 ( ) * 8.4-1 ) , ) " E " 0 " E * 8.5-1 * ( # - ' * , 0 %, " " " ! * / * 8.5-2 ( # ) $B * 8.5-3 * ( # 0 % * 8.5-4 " !7 ( # * 8.5-5 , , < 7* !( # * 8.5-6 , , ) !" " !( # * 8.5-7 % ! , ! ! A * 8.5-8 )7 $ % , 0 %, , * !( # , !

! A * 8.5-9 - * !( # , ! ! A * 8.5-10 ( # , ! ! A

6-8 6-11 6-17 6-17 6-18 6-18 6-19 6-21 6-22 6-22 6-23 6-23 6-24 6-25 6-26 6-26 6-27 8-10 8-16 8-22 8-23 8-24 8-24 8-25 8-25 8-25 8-26 8-26 8-27

A 8 x x x x

( ) " 3 : 9! !, & " ! " - ) ( ) " 4 : ) %" " * "I ! " ! , " ( ) " 5 : )' * " !( , E $ % *7 S ( ) " 6 : " $ ! 0$ , - " ?0*7 %$ % ( , $ % 0 %, $G ! - " D"# 0 % D" x ( ) " 8 : " $

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

) % D"# "' ( 2544

&& ! ) % !E) 7, 0 ) , )' *7 ) % $ D"# 9) " ! FD $ %" ! )' ! * [ "' " )' W "# ' ! " , " - " " $@ $ A "#* " . . ( ) % * ! ! "#* * . * ) % $J*!" * '+ " ! ! ! . )' ' ! ! < ! ) % #& * '+ " ! ! 0 % . ! 7 < " ' E )- $ D"# 0 % - * 7 ! A C E " 0 %, *7 S - $B *7 " ! 0 %E) 7, , )' 7 0 , 7 " C E 7 " 0 % 7 ( ( ) $ %" ! )'

' ! !' ! " " A )' ' ) %

9! !0 %0 8 " 0 " )' % ) %

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

0 %)' /

' $ D"# " / ) " ) ) ) %

)' " " #& '* " " " '9 ) ) ) %

)' " ? 9() " " " ) ) ) %

0 %)' $]Z#& *)'$* - !" \; !$ % ) " ! ) ) ) %

FD < ' " 0 %" * 0 %)' / " '/ ( %! < E ) E , 7 $ % ' 0 %E )- 0 % - $B $ %9! *7 " !

! ' ) % !E) 7, , )' - " " ' ' " ! ( " .) * ! ! 0 ! - !" . ( ! - !" \; ! ' " ! " ! " ' )' * % 0 %)' ' * '/ A "' FD < E ) E *7 $J " % *7 ' 0 % ' " 0 %)- 0 % - E ! S $B $ %9! *7 " !E ) C C 8 : .

"#$% . .

! "#

. . . . . '( "# ( . ' , ! !9 ( ! ' % " )- !$ % "# % ! #&

! *! ' " ! * ?

"#$% * *7 : - - " E 7 : 32/13-15 ',' 21 0, ) *! A ,* / " ' _ 10110 9 259-1704 -3 9 . 258-9180 e-mail : thaireal@bkk.loxinfo.co.th - , : 68/172 ) 2 * F ! * 28 *- " % - ( A ' 11000 9 965-7270 , 965-5826 9 . 965-7262 e-mail : icnwarin@loxinfo.co.th

- !" 9) " 7 ! - !" 9) " 0 % " ! "I ! " 9) " 0 % " ! #& *

" ! #& *

" ! "I ! " ! A " ! " E " ! $; < " ! * E A " ! " $@ $

" % > 9) " D"# " A ) 0 %E $ %9! : * " #& * 0 %"I ! A E " E $ %9! " " $ %9! ' " ,DC E $V . . 2542 7 " $ % < !$ % " $J "Z* #&" $B , E " 7 *' D , "Z* #&" )A " "H "- < FD " ! , " ' " ! - " " ' ' " ! ( " .) D < % ) ) " " " E 0 %* C $B 9 " ! FD $ % H - ) " ! " " " % '"* 0 %" " % !" A ) " E $ %9! "Z*" #&" 9) "I ! " ! " 0 % " % " " *7 * 7 E " " FAC - , '$ #& * "" ) %

, C "" 0 % "" 0 , E 0 % "" - '$< 7 , , 0$ E $ % < ! 7 " )A $ % ! % 87 AC 5 < 7 A * - " 7 7 , " 100 < 7*7 0$ C $ % ! % 5 " " % '"* , " A ) < 2 "# % "# %0 ")A 0$ ! , " 200 < 7 (concentration of land size) "# % 2 )A " " % '"* , " A ) )A " A ) ! ! !0$ (concentration of ownership) FD !0$ A ) C ! 7E - ( ! " 0 %*7 - ( 0*7 AC A ) " " 200 < 7 7 " E $ %9! , E 7 AC - " A ) " $ % ( .). 1 0 % AC , " " 7 200 < 7 " E $ %9! ! % 44.29 7 " A ) $ % ( . . 3 . . 3 " 0 %9W " E $ %9! ! % 72.50 ! % 68.40 0 % 66.21 * - 0*7 " " E $ %9! , AC 0$ E 7, *7 S 0 % 7 < 7 ! " )A 0 " " % '"* , " A ) )A AC " A ) "" 7 200 < 7 ,DC <$ D 50,000 < 7 " E $ %9! 0*"*7 " < 7 %"- $B $0 (pattern) < C C A "" " 0*"*7 " % $B * "- , , " $ %" " A E < * 0 A "" E (economic of scale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“ ) " " ” 7 ( # ) $ $ ' E * " <$* - , A ) " C $B , 0 % A " "- ,*" E $ %9! " "- E " ? ! ! $B 9W " - % & , , D < 7 !0 % 9$ 7 E " " ) " 0 %"I ! 0 %) - " C < 7E $ %9! A "* ( %" ) A " " ! $B NPL E $ %9! 9 ! E " % D , C ! 7

ABSTRACT The association between widespread land speculation, the crash in the real estate sector and the economic crisis that surfaced in the middle of 1997 have rekindled the interests on the defects of land markets in Thailand. This has been the context where the Thailand Research Fund has initiated this study on problems of land tenure focusing in particular on the issue of land concentration, changes in land market and land use during the post economic crisis period. Areas seeking clarification also include the influence of the legal framework on the evolving land tenure system of Thailand as well as the changes that might result from legal development to open up channels for land acquisition by non-Thai nationals. The working definition adopted in this study is that concentration of land size refers to ownership of single parcels which are larger than 200 rai. Concentration of landownership, on the other hand, is defined as a single landowner with more than one parcels which may be scattered in different provinces add up to more than 200 rai. Based on statistics of the Department of Lands and the surveys conducted within the framework of this study, the majority of land holdings in Thailand, i.e. 87% were found to be smaller than 5 rai. Holdings that are larger than 100 rai account for 5% of the total number of holdings. In terms of land utilization, approximately 44% of Sor Khor 1 landholdings which are larger than 200 rai are utilized. Findings confirm the theoretical underpinnings of the association between tenurial security and the higher level of utilization where land parcels with title deeds are more intensively utilized, that is, from 66% upwards. The survey data does not indicate any clear relationship between land concentration and the level of land utilization. There are variations in the type and intensity of land use among large landholdings ranging from 200 rai to 50,000 rai. No clear pattern can be established that large holdings are inefficient or that land concentration necessarily leads to underutilization. Rather, it is the types of economic activities that determine the size of landholding which will ensure optimal scale of operation and returns from land. Nonetheless, survey data suggests that regardless of size, there is underutlization of land resources. Intensity of land use for 70% of the landholdings is under 50% of full capacity. The level of intensity of some of these holdings are low while some others are left entirely unutilized. The underlying reasons for the low intensity of land use can be attributed to landholding for speculative purposes as well as due to poor management decisions of the landowners themselves. To quantify the loss from under-utilization of land, the value added from the agricultural sector has been adopted. Presently, Thailandâ&#x20AC;&#x2122;s agricultural acreage of 132 million rai generate a value of 619,350 million Baht. If the highest level of land use intensity, now at 70.5% of the land carrying capacity, can be increased to 85%, the value added generated by the agricultural sector will increase to 746,734.03 million Baht, or an increase of 127,384.03 million Baht. It should be noted that the value of 127,384.03 million is a conservative estimate of the monetary loss from under-utilization of land resources. On the legal aspects of land administration, the analysis undertaken in this study confirms that the existing legal structures is part of the cause for problems of land distribution and underutilization of land resources. As there are no laws which limit

the ceiling of land holdings, there are no legal restrictions on the size of land that can be held by individual landowners. There are no effective taxes which can be used to discourage concentration of landownership or acquisition of land for speculative purposes. Furthermore, the emphasis of the Agricultural Land Reform Act is not on private landholdings as a means of equitably distribute land but rather on confirmation of occupancy rights of small and landless farmers in public lands. Ineffective enforcement of Town and Country Planning Act, the Land Development Act generate evolving pattern of land use that is inconsistent with the land use plans and utilization of land that does not accord with land capability. As for the pieces of legislation that came into being following the economic crisis in 1997, there has been no discernible impacts on expansion of landownership of foreigners. This is partly due to accompanying conditions that govern the process of land acquisition by non-Thais. In conclusion, rationalization of the various types of land document into one single document, namely the title deed is recommended to reduce management confusions as well as provide some uniformity of rights and entitlements of landownership. Land information needs to be revamped in the absence of which, no precise answers can be provided on the degree of land concentration. The study supports the adoption of a combination of land taxes based on the principle of progressive rates and land value taxation. Again, this requires the existence of a comprehensive and reliable land information system. Mechanisms should be sought whereby unutilized mortgaged land from NPLs can be utilized on a leasehold basis during the interval period. Lastly, combined with reinforcement of land use zones as opposed to the imposition of direct legal and command measures to limit the ceiling size of landholdings is recommended.

,! 9 *

8 * 1

" 9

1.1

'!I 0

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

A "< 7 * %, ! ! <$" 7 C $J ! A 7 9 ) % E A 0 %$ ' * A ) 0 0 - E A ! ! C $ %" " % " " !A 0 % " C! $ ! E ' "#* " $B , * ! E <$ *" $B 7 % '$ ( - E " ) )7 7 0 % " C!E * < 7 $B - <$< D 0 7 & % , 7 ! A !" $ $ AC

C A " $@ $ 0*7"H! < 7 - E "#* " ' " , ) ! " < " $ ! 0$ $ % " "#* " <$ 7" $B $ % '* " E 7 E 7 $V . . 2530 - E " " $ ! 0$ E * , E 7 A " ' , *7 $ % % , ' E $ % A $ %" '* " $ %" " 9! !, & * " " % !) <$ 7( ( ) A " % !) ) E " % '"* ! 70*7E A - " "" FAC A

2 "H "- < "" , !E " " ' E " "7 9 ! 7 ! A " 7 !7 E 0 % ! <$ D 0 " ,! !* , $9(), & " $Ju ) - E $B ) FAC 7 !, !) 7 ) $ ! $B ! , ! "" FAC 0 % ", !*7 E - E ) " $B 10 7 ! 7 ! ! 0*7 - " 9) " 0 %0 0$ E " % # "H , ! < ( !E ! < 7" 9 $B * *'" " 7 C ' A " $ "@"

y 70*"E $V . . 2540 - E $ % < ! , 7 "Z* #&" FD *' D " " * $V 2539 y E $ % < ! - 5,248,815 y E 7 $V 2520-2538 , AC , y 0 9 FD *' "" ,! !* , '$ ) A "$ % " E ( ) "#* ",DC $ %" " " ,! !* , '$ ) "( )" * A S E , % '$ ( !E* % " / )9 9 ! $B ! 7 - " " " C ! , * " "@ ! "' % - " " A ) D < 7 " <"E %! ! C " " % '"* , " A ) ) 7 ! - *7 D A ) 9 ! < 7< - $ %9! " C !7 *H

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

1.2

9 * 0

" "- " , " ! < * C )- "< C 1) ( " " % !0 %" " % '"* , " A ) $ % ( , " E 0$ E 7 A $ ! ! " 0$ H" C 7 0 % 7 ')) E ( ) 0 %E A 2) "# %, " $ ! 0$ " E "7 0 % " "Z*" #&" * 0$ *7 " " % !" A ) " E 0 %" " % ! !< " 7 7 , ' " " "

3 3) * 0$ *7 S " 7 " ! ! E *7 " $ ! 0$ , ) E A 0 % * ) $ ! 0$ <$ !7 < "Z*" #&" E 7 " $V 2540 4) "I ! E ! 7E $J ' $] 7 E *7 * , FAC 0 %, ! " ! ! E 0 % % " % !7 < *7 * 0 %*7 % #&" , < ! " ) ) E E " ! C0!" " $B 4 7 !" < 0"7 " " ) %

#& * " ! " $J " " % '"* , " ) %

"@ !0 % #& * " ! " % ( # 0 % " % *7 " E " ) ) " ! " 9) "@ !0 %" " " E $ % < ! 0 %" " ) %

"!( , ' E " "H ( # 0 %" ) E * " *7 S " ! " ! "

1.3

& ( 0

* & , " !< * C < 3 $ % H )A 1. " " % '"* , " A ) $B AC & , " E , $ % ( 2. " " % '"* , " A ) - E " " " % ! $ %9! "" * !7 < 7 $B 3. 9) "I ! 7 - E " $J , " " % !" A ) 0 %" E < 7 *H $ % (

1.4

+ F "#$"#$

A " A <,, 0 % ! " E " - " ! D * ) A " A $B * 0 , ( )*7 S 9 !) A " $B * 0 , $ % H " C ! E 7 ! ! $B * 0 , ( ) A " " D"# AC ) - ) " ' "# ! " * A ) ! !A , 0 0 %" '" '"$; < ) $B * 0 , ( )*% " W ! A " "D # " ,! !* , A C '* " , <$E A C "#* 0 % , ' E " 0 % ! " * % ) !' ! $B * 0 , ( )" " "D # A C "#* ' FD " $ ! 0$ E A " " " * "( ) "#* $B % " D"# A ) - $B E " ) )' " ,! !* , A 0 %" E AC A " '* " A )' ) A C "#* $ ' $B * 0 , ( )" " "D # 0 " S " $ %" $B ,* $@ $ E A C " A " " " % '"* , " A ) 0 % $ J " 7 - " " $B D E $ [ " $ ! 0$ " E )7 , " A C "#* ) ' 0 7 D E $ % < ! $B A C ! 7 !0 % $B * C , 9 '* " , A C $ ! " $B A 0 % $B A C % " D"# 0 % D" " ! " "!( , ' E " "

4 %! $B * 0 , ( )*% " " D"# A "E ( )*% "0 % $B 7 D , AC $G !E " / AC !\Ju % *% " D " 0 " E 0 % " ' A / 9) AC & " !( 7 ) A ,7 !) ) ! 7 ! _ _ " ,! !* , AC '* " 0 % AC A FD - E " ) A < 0 %" $ ! 0$ " A ) )7 , H * $B * 0 , ( )E* " "D # ) " !E " E * C 0*7 AC $ ; A C $ ; ! A C " %$ " A #&" 7 $ C - ! * AC % " " 7 ! ' " #

, $B * 0 , ( )E* " D"# " A ) E ( )E* * 7 $B A "0 % $B ! " , " / , ( )E* * 7

1.5

9 ' 8

! " D"# $ %" ! 8 !" 1 $B - 2 $B " - " " ) %

#& * F D %) ) ' $ % H " S )A * & " ! 0 ) " ! " '$ ) 0 % '$ , " A ) % " E $ %9! * 0 A )7 7 E ) ! #& * 0 %E ) ! A S ) FA C , ! 0 %0 ) " ! " " "H "- < E " FA C , ! 3 $B A " ! " "I !0 % 9! ! " ! " " A ) E $ % < ! 9 ! % ) %

E 7 $ % H )A (1) / " , " A ) (2) 9) "I ! " ! " " A ) (3) "I ! " ! " " - " , " A ) (4) "I ! " ! " " " % ! " A ) (5) E (6) "I ! " ! " E , ) *7 (7) 9! !, & " ! " 4 %" 7 D ) " E $ % < ! 9 ! % - E 3 $ % H " 9) ) " " ! , " " " " C "H $B " " D"# " ) " "7 % - 0 ) " ! " ) 0 %" - " E $J ' " " C %, 4 ! ) ) ' D , ) " $") 7 E " 0 % " 5 $B " - " " E $ %9! FD " - ! % ! " ! " ! " , $ % < ! " E E 0 %" E E A 6 $B " ) %

" ! " ( %" " % !0 %" " % '"* , " A ) FD $B " ) %

( " ! " ( %" A ) E $ % < ! ( %" " % !" A ) $J , " " % '"* , " A ) 0 %" $ % " ) ! ! "" E , $ % ( 7 $B " - ! % ! " ! " "I !" "H ( # 0 %( # ! 0 % , " $ % 0 %" ) %

, E 7 , * < - $B E 7, " " ! " E 8

' *

% - ) , 2 $B " - " " ) %

#& * " ! " " ! " E & % $B $J !" * FD '$< $B 8 0 ) " S $ %" !

2.1

,! ,!" "#$%

'$ ) , A $B '$ ) A A $ %" " %* " "H A - $B $J !

D E " * ) , C ' ! 0 %* " - E " $J !" * A S 7 ' 0 0 % )9 9 ! $ $ %" " * " , C ! "7 * 0$ " S 3 * 0$ )A (1) "!( , FD % $B * "- $ % ( 0 % * 0 " C (2) ) , A $ ! ! " $J ! A S 0 % (3) ) , ) , C ' ! % $B $J !" *E #& * 0 %E ) )"H*7 A ) * " % E C 0 % " 0,7 , A % - C E FD % $B " % " E " - E " ) A )7 $B * , E 0$ C S '$ , C ,DC ! 7" ) 0 %* 0$ *7 S '$ ) * % " / )9 9 ! F D % $B * "- % ) E " % - E E " )7 , #& * " $ ! 0$ , '$ ) % - E " " $ ! 0$ , '$ , - " E A " " E " " D FD % , - " ! 7 '$ " !( , - E A " " C <

2.2

0 % "#$%

, , " A ) % $B 7 E C % ""- 9 !" " " **7 S 0*7" $ $ ! , , E % - < ! " A "* ' , " < FD C )7 , $ %" " ) < 7 ( ), - " *7 E #&" 0 % ) FD - E " ) A C- E - E " , D " " 9 ! W % !7 ! " A FD % 7 E " ) E " FAC E E " * E A , , " A ) < 7 %E W % " #& * $B " [ AC & E " "- 7 - E A " *) % , 7 E C C A " $B $J !" * AC & - $ % " 7 E 7E $ % "- / D * - $J ! ) 0 %) $B , $ %" FD $G !$ %" D , " D"# E ) C C )A " D"# A , !'* #& * " ! " $ % ( , " E , 0*"*7 " <$ E " " " **7 S A $B AC & E " "- 9! ! " ! " , " A ) % - E ) < $ %9! E 7 C ) $B 0 %$ % ( #& *

2.3

% " E $ %9! , " %E (intensity of land use) % " ! ! E ,D C ! "7 7 , ' 0 %0 E E D 7 ! A " ! D % " E $ %9! " % ! E7 " [ 7 , ' 0 %0 *7 D 7 ! C ! 7 % 0 %E * " , % " E % ! E7 % * - 7 , ' 0 %0 % $B " E D 7 ! ! E7 % * -

2.4

%' #$

> ' > "#$% ' ' ( &

)7 , A â&#x20AC;&#x153;)7 7 â&#x20AC;? (Land rent) "- < " % A ) E " - <$E A " " #&" % - E < * 0 ' $J ! D *7 " "- )7 , )A * C $B * "- ) E " , D (accessibility) FD % *7 ) % "E ) ) , 7 " A 9! " " " " * A 0 7 $ %" " * C ! 7E AC A ) E" ) ! E 0 7, %!% " 0 7 , $J !" * 0 % ) A ,7 !" " % ! ) A 0 7 * "$J ! D *7 " "- )7 , )A â&#x20AC;&#x153;)' ( â&#x20AC;? FD E $ % H C <$ ) $ %" " !( , â&#x20AC;&#x153; â&#x20AC;? *7 " " " **7 S FD % ) 0*"*7 " <$* * '$ % ) E - <$E

2.5

% $ ' #$

> ' > "#$%

)7 7 )A )7 7 " *" ! 7" , < 7 - $B %* - C E A " * ) ) C D - <$ 7, '$ 7 )7 7 )A * 0 < 9 !< 7< * ' 0 E S (unearned increment) E ) !, ' " (, " ' ) â&#x20AC;&#x153;)7 7 â&#x20AC;? )A * 0 , " ' $B ) $ % ( ' FD " FA C " , ! " E 7 FD )7 7 ) 7 * 0 " )7 " * , E , % 7 â&#x20AC;&#x153;)7 7 â&#x20AC;? $B * ' " - " $ % ( D , E "# % * 0 *7 " ' FD E " - E E " " E " " D !7 ) 7 !9 " " * 0 D < " - 0$ C S <$E A " " A

2.6 %' #$

J F 0 "#$% '$ ) - 0$ E 0$ D ,D C ! "7 ) ) , ' " ! " * 0 %< E $, * A $ %9! "" E ! ) , 0$ D S D ! D )7 % * 7 ! A $G " < 7E " - 0$ C <$E A " " A 0 % A " * C , 0$ E A C * 7 S $ %9! E " E ! 0 *"*7 " <$ C D " % , " "- â&#x20AC;&#x153;)7 7 â&#x20AC;? 9 !

7 "# %, " E E 0*7 % A C % % E H D , " 0,7 , E % * A " < FD 0$ C S ! D " )7 0 %" E C % " ,D C S " <$ 0 7 ) % $B ' % % E H D )7 , " $ % ) , C * ) 7 , F F E $@ * 0 %< 7 < * <$* A " " , , 7 * ) " 0 %) ! 7 E "$ % ) A ! 7 D < " 7 7 " E ) ) $B * $B A E " 7 " )7 , "H A " " - < - !! ) ! , * "} C C A " ) A A % 0 % % %!A 0 % <

2.7

%' #$

* ". "#$% %

" " ? 7 ')) E $B A <, ' E " E !7 $ % ( % " " % - E " 0 E E " ' A ' " # 0 %E ! " !7 ! !A 0 ! $B % " E $ %9! % % - E " )7 7 #& * (economic rant) A )7 7 ! " (Natural Prosaic Rent) !7 < "H* 9! !" 7 A 7 " " " E? A C $ % ( 9 ! W % A C $ ; A 9 FD $B !*7 A C $ ; ! ) ) ' ! 97 ! < 7< * " ) )' A * " ' A S % 0 9! !FD " - <$ "7 , <$ E $ %9! E A C $ ; < 0 % 7 * " ! $B " " * '$ % )

2.8

%' #$

"#$% % 9 '!K * " % $ %

'$ ! " "- 9 ! AC , AC 9 "FD $ - " $J , " E D ! 7 " A " E E " " *7 S , '#! 9 !< 7 % $G !, " ' " # 0 0 % A " % #&" ) , ' # ! 0 % % 0 !"" < 7 < ! " "H $B 7 $ %" 7 D , % 0 FD $J , " % ( ! " "A % '" $0 % * " !( A * C , " % C S " $ ! 0$ " E % " % *7 % E ! S % " %$ % " % 0 " "" " #&" C - $B %* ) , E D % 0 %) % 7 ) $ %" !7 !, % * $ % ) % 7 ! ! * 0 % ) *

2.9

%' # $

' C 9 < J F 0 "#%$

" "H "- < E ! D " A ) 9 !< 7< - 0$ C <$E E "# % % ' 0 %E * 0 ' 9 ! $G ! " A , !*7 0 % "H "- < " 7 *7 , ) FAC 0 % ) , ! "" 7 " FAC A "- < "" - C E A " *

" E 0 7, ) % A < 7 $ 7 !< 9 !< 7< - E E " * $B " ! ) 9 ! W %E " $ 7 ! C < E 7 $ 7 $B E E " * " "#* " "H "- < "" FA C , ! %"7 E " $ %9! 7 ')) "H) A "H "- < C !7 < "H * " " - " ) A 7 " <"* C % ) )' " " " "H "- < E ! 7E , ,*9 ! &< 7* , <$0 "0F 0 %" "H "- < E %< 7 " ,DC A ! 7E - " " * " C! " ! 7E " [ A " "H ( # !

A * " A S % - E " * ' *7 " A ) 9 ! < 7< E $ %9!

7* ' #$

"#$% ! '" <"

"I !0 % ) " E " " $B 7 D ) - ) $B !7 " % " ! , " " "- 0 %" A ) " " % !" A ) " " "- ,*" E $ %9! * " 9! ! " ! , " 0 % A A S " $B *' - E " A ) " " " % '"* A , , " " % ! " $ $ ' "I ! A 9) , ) " " ! , $B $J ! D % - E " A ) 0 % " E $ %9! " $ %9! '

3.1

M 0 7* ' #$

"#$%

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

3.2

7* ' #$

"#$%

E $ % < ! AC $ % 320.7 < 71 7 D " < $B $; < " 7 D < " < $B A E $ %9! , " & " A A " % $ % E $ %9! 7 " 7 C- ! % _ _ 7 A )A " - <$E $ %9!

"#* " !" '* " " " ! 7 ! A " " A

" % "9) , "I ! ! 7E , % C 7 < 7 "I !E 9 ! W % * " " '"$ % ( < E ! " "0*70 7 * $ % ( , ) )

A 0 7 * * '$ % ) , " E $ %9! D 0 7 " $B $ % ( E 7 S < 2 $ % ( )A , &0 % , " 1) "I ! " ! " " " , & )A $ % "I !0 7 0 % ! $ % "I ! . . 2497 % * $; < ' " 2484 % * $; 0 7 * . . 2507 2) "I ! " ! " " " , " , " E C ! D )' )

A * ')) " ?E 9 ! * $ % "I ! "I ! $B " 0 " ! " " A ) 0 %E $ %9! E ( )A "I ! A % *" . . 2543 % * ) )' ) . . 2522 0 %"I ! 0 " " W % A 9 ! '$0 " % %E " E $ %9! E , * E " , "I ! " - " " E $ %9! 9 !"I ! W ! A * " E " E < 7" % *7 $ %9! , " ! A A $ %9! , % < 7< * '$ % ) E " ) )' 0 " E $ %9!

A $G " " " % '"* , 0*7 !7 E

" - , " 0 , A 0202/9166 19 " "I ) 2526 A - A C , $ % < !

3.3

7* ' #$

9 %0 % "#$%

A ! " , $ % < ! ! 7 !7 - " " " A E E ! " ! 7 !7 - " E " $ %9! ' $B ) - $B ! $ % " , $ % ,D C ) * " A " " *7 S "H ,DC $B * * "I ! " ! " " - " , " A ) $B ) A A D - E < 7 " " " % '"* " - " , " A ) )!"- < E $ % "I ! . . 2497 0*7 " !" "9 !$ %" , ) %$@ * E $V 2502 9 !E *' 7 " "- E " 7 $B " 7 ) " E "#* " '* " !" 0 % 7 ! ! *7 #&" , $ % , " !" ""I ! - E < 7 * - " , " A ) E $ % "I ! " *7 " " % * " $@ $ A "#* " . . 2518 FD AC E - , &0 % FAC A )A " " ! 7 " - "- E "I ! E 0"7 "#* " < 7 - " A ! H" !< 7 0"7" ) < 7 A 7 FAC D A < 7 "I !$@ $ $B "I ! - " " A ) E A "#* " A E "#* " E ,*$@ $ A "#* " " " 7 ) - $B 0 %0 7 $J E " < 7 - " 0*7 * " E "I ! % - " " A ) A "#* " E ,*$@ $ < 7 $B " E E * " ( # A ( # ! E " "H ( # E * "

A E " " % !" A ) 0 %)' ) AC "#* " 9 ! 7 % * ( # 0 % $ " . . â&#x20AC;¦. FD % $B " !" " % * ( # - ' . . 2508 % * ( # 9 A 0 % . . 2475 0 % % * "- ) $ " , - " $ % ( # - ' . . 2529 < 7 ) H , ) % & * A 8 " ! ! . . 2541 D $J ' ! ! 7E , C * , " 7 D '$< 7 $J ' $ % < !< 7 "I ! - " , " A ) , " A * ')) $B ) < ! A * < !0*7 !7 E D $B 7 7 , "I ! $B *'$ %"

D - E " " " FAC $B - " 0 %< 7 E "I ! ! 7 $B ) A A A " " % '"* , C E A 0 %E

3.4

7* ' #$

"#$%

" E " $ % 0 %" $@ $ $B " " % ! & A " ) ) ! 7E " $ % - E "" A < A E $ %9! E " " , & A " A < 0 %< 7< E $ %9! " - E " $ % A "#* " < 7 $B , * E E " $ %9! E #&" "I ! " ! , D < 7 $B "I ! " ! " " " % !" A )

11 7 ! , & ! 4 7 ! 7 C - " 9 ! "I ! * E - < " C $B " - " A " 0" <,$J W % A A $B 7 D , " ' * * '$ % )

" 4 7 ! " 7 )A (1) " * $ % "I ! . . 2497 (2) " 7 " * % * A " ) . . 2511 (3) " $ % ) %

* % * A " ) . . 2511 (4) .$.". * % * " $@ $ A "#* " . . 2518 '$< 7 " " % ! " A ) 7 "I ! !W " * '$ % )

E " E " $ % < - " A ! H" !< 7 ! 0"7" ) 0*7< 7< - E " " % ! < E " " " % '"* % 7 E 7 % '7 <$ - " E , &FD < ')) E " D 0 7 "I !$@ $ %E - .$.". E " FAC A )A 0$ E 7 " " < 0*7"H , - " " ! D 7 "I !$@ $ < E " " % ! " A ) " , !E 7E '7 ( )" E %!% 0 ", " $@ $ 0*7"H< 7 ! ! C " " FAC E %!% $B 7 ) * " ' "7 $ % %$ % " ( % "Z*

3.5

". "#$%

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

A &* < 0 % %E $ % ) ) < 0 " E $ %9! ) " % A 0 % % ( # AC - !E ) < $ %9! " ) ) E $ %9! $B *

12 - 0 ) " ! " ' E " " & 0 7 " < ! ' " 2540 ! , ')) 0 % ' E " E $ %9! " ! " * A E 0"7 )' ) E " - ' "# 0 0 %E $ %9! " ! " * 0 %) " ! ( E - ! " " 0 ) E 7 % * $; ' . . â&#x20AC;¦ FD ) % & * * "" 0 % % * )' ) ' A . . 2542 0 E H 7 7 "I !0 % ) ! " ! 70 % , ' 0 %E ) - ) ",DC " $ % / A ) A , ' C $B " $ 0 ) E % "I ! ! W % , & 0 % , " $B " ! , ' A ! " 0 % 0 E ' C FD $B 0 ) C E "I !< !"7 " 0 ) , "I !( ) AC !'9 $ $@ $ % "I !< ! " ' % " ! " %* ) A 9! " ! " A " " 7 $; < 0 7 * C - - * $ ; 0 7 *'E $B * * / $ % " * C & , ' C < 7 % *$ ; ' . . â&#x20AC;¦. 0 % % *) ' ) ' A . . 2542 * " 7 0 7 C $ $ ! <$* 0 , "I ! & 7 "I ! A ! < 7 ) $ ! 0$ H < D $B A %* " D"# " E " " $ ! 0$ E ! , ')) 0 % ' " ",DC *7 <$

3.6

7* ' #$

". "#$% 0 &> %

) *7 A ) E $ % < !< 9 ! % * 7 " ' . . 2520 0 % % *" ) '* " 0 7 $ % < ! . . 2522 " " C * $ % "I ! * 93 ) *7 , " E & % $B ! 9 ! < 0*7* < ' * " & * 0 % A " ) *7 ! 70 * < 7 " - % D < * * 87 " " C $B "I !FD < 0" <, * A 0" <,$J #&" , $ % < 0"7 % * " 7 ! A !" 0 % '* " . . 2542 % * ) ' (W 3) . . 2542 0 % % * 0" <, * $ % "I ! (W 8) . . 2542 FD $ % H " ! 9 ! " " 7 "E ) *7 A ) < 9 ! < 7 - " %"7 E " " ! , ) < ! - E !0 7 / )

A <$ D " ! $<*! E , % "\; ! D H 7 " E ) *7 FAC C A <, ! 7 ) < 7E 7" , FA C A 7 A ! !7 C A ! " < !, % #&" , * E 7 "Z* "H 7 %! < 0 % "E )* A <, ' *E ) *7 A ) C ' ) 7 C "H* - 7 ! ! 7 '$, " D"# "" ) %

"I !0 % *' *7 S 0 H 7 7 ) *7 % E E $ % < ! < ! * "I ! ! 7 )A " , " 7 " ' * "I ! 7 " ' A " ' E ) '* " * "I !

13 ) '* " 0 %" "E & % ! 9 ! 7 " 0" <, * "I ! A 0" <, $J "Z* #&" FD 7 D "I ! " ! , " ! 7 ! C E ( < 7 7 " % " " A ) , ) < ! !7 < "H* " - " <$ %!% D $ % 0 H 7 $B " $] 7 E ) *7 * A ) 9 !< 7 - $B 0 %$ % < ! %< 7< $ %9! "" " %*' ( %* ! ( !E $ % ! C A ( %* ! E $ % y~ * 0 "H 0" <, A !" ""I ! " 7

3.7

0 (' #$

"#$%

" ""I ! $B " - ) E " " 0 9! !, & " ! " "H $B " 7 D - E " " - <$E E D FD $B " 0" $J W % A $B " AC & , " 0" $J E %!%! " D"# 9! ! " ! " % - E H ( , " 0" $J 7 0 % - E " , $B ! 7E $J ' 9! ! ! 7 C D 0 % ! "H* 0*7 - ) )A " "- ,*" E $B AC $; < 0 % AC "#* " $J , 9! ! 7 '$< C (1) 9! !$; < - E * C 0*70 / " #&" 0 % ) 0 7 * W 1 < 7 ) " " , $ % " " $ ! 0$ , $ % 0 %0 " / - E * 0" $J W % ! 7* 9 ! W %" 0" <,$J " '" '"$; A 0 - " < 7 - * 0 %!%! A 0 0 7 0 E $J ' " 0" <,$J "H! $B <$ E 0 9 ! ! ! " $; A ! 7< E < 0 % - " " E E AC ) 7 < *7 %

(2) 9! !" " % !" A ) $B $J A " " - " ! $0 0 %0 ) *7 " E 0*7 % & 7 ! ! 7 !"H A "I !) %W 0 % 7 E 7 %E " '" '" , &* D - E < 7 " " "I !E 7 7 " 7 0 $ %9! "" E ,*$; 0 % 7 %< " E C 9 ! "* * "I !0 % "I ! (3) 9! !0 %0 " E < 7 - E E $@ * 7 9! ! $V . . 2530 " "- E - " E ! A 7 " ""I !)' ) AC "#* " " "H ( # E * " " * C ) $B * " $@ * < "H % - E 0" $J !7 $B % 0*7"H< 7 - " < , 9! ! " ! " $; < 0 % E )* ) , H , $J " ,DC % 7 ) $; < 0 % $B ) $ %" D !" E 0 E #&" 0 %E "I ! !7 W ! , " E "I !) D 0 % ' , 7 7 0 % $B 7 ! &9 ! - %E " #I E AC $J ) - E < 7 " " $ ! A

14 9 ! 7 ! 0 %$ %" ' ! )A ) 7 ! - " E ! 0 %E "I ! ) ! W !

* % "#$% ! '" <"

4.1

"#$' #$ 0

* % "#$%

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yyG \; ! *0 7 $ % < ! " ! " " 9 '* " " $ " " <y0 7 $ % < ! " " , 7 " - " 7 / - " 9! !0 %0 < ! " [ " " / ' " ) %0 7 * " # 0 7 $ % < ! " 7 A 0 7 $ % < ! " 7 " ! 0 7 $ % < ! ) " 9

0 7 $ % < ! ) " '* " $; < ) " ) %

7 D" ) " <yyG ) " ) '* " 0 7 $ % < ! - " ! 7 % "# * ! 0*7 7 ! 7 C < 7 E " " 9 !* ) " "E " " 0 % E $ % '7 <$ " " $B - )

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y0 7 $ % < ! ) , 7 0" <,$J E )* !

4.2

" " % * "#$%

0 ) E " ) " )! " D"# "" $ $ ' " % " E $V . . 2515 ) * % " D % $B ! 7 7 < 7 % D " D"# 0 % $0 " 2 $0 !

"#$ 1 * C ( 9! !0 %0 " E 0 7 * ) %" " $@ $ 0 % " $@ $ 9 ! ) %" " $J " ! " " FD !" & * 0*7 * C ,DC A $V 2520 !

"#$ 2 * C ( 9! ! 0 7 * 0 %" % " 9 ! ) % '" " W %" A $ $ ' " FD ) %" " $@ $ % " 0 % % ! " 0 7 0*7 * C ,DC A $V . . 2525 E $V . . 2529 ! A " / $ % < ! < D"# A - 9! ! < " 7 D ) " '$< 7 9) " , < ! W % 7 ! E () )' 0 %E ) D 33 7 ! E 7 " % % 7 ! " ! " " 0 0 % , % D 21 7 ! E 8 " % 0 % 7 ! ' 0 %*7 A % D 62

7 ! E 9 " % D $B <$< 7< % 7 ! C C , !"

16 " 0" <,$J E " E % 7 $ % ( *7 S E $B <$9 ! ) " 0 %

" 0 / #&" 0 % ) 0 7 * C < " E * C “) %" " ! " * ” !" & * $B $ % 9 ! & * 7 " " % 7 ! " 0 % )' ' / $B " " 0 % * C 7 ! % " % E 7 )A “" % ! " * ” " E * C $B “ " $@ $ ” 0*7, " 7 ! < 7< " - $@ * !7 $B $

4.3

%' #$

. "#$% %9 ' !N ,

0 ) A " * C ) E $ % < ! C .< !! ) * < - , 9) " * C ) $B * C 0*7 - *- 0 7 \; ! " " / ( - " " $@ $ A "#* " , 2520 : 10–14) A ' " $@ $ A "#* " E $ % < ! A " * C - " " $@ $ A "#* " E $V 2518 < " * C " ' " $@ $ A "#* " ,DC * * 9 0 % * 10 , % * " $@ $ A "#* " . . 2518 *7 A 1 " ! ! 2530 ) % & * < * A 9! ! E 9! ! A ) , (7) E " * C ) ,D C A $B 0 7 ' E " $@ $ A "#* " A 13 ) 2534 ) % & * * H A 0 / " "#* 0 %" $@ $ E 7 , 0 $ % ( " $@ $ 5 $ %" 0 %E " % "#* 0 % " - 0 $@ * " $B 5 $V 9 ! !E ) A " "#* 0 % " " "#* ( .". .) - $B 7 ! ' " 0"7" $@ $ * 0 EC $, “" ' ” 0 % E .". . 0!" 0 %" - E C " "" - * $"* , .". . C C E $V $ % 2535 < $ % "" ' A 7 ! A "#* " - 1,000 A E .". . E - *C " < <$E $ $ ' $ % ( " $@ $ E $, " ' A $B & " * C ) ,D C $B " ( !E 5 $V *7 < 0" <, * % * .". . E $V 2535 $B * 34 E " ' ,DC E ) !" 7 “" ' ” A E ) 7 ! A E " E " 0"7 "#* " A - <$ - " / 0 %$ %" "#* " , * * "I ! 7 !" $@ $ A "#* " " ' < " $ % "" ' A 7 ! A "#* " - - - 9) " " ' * C 0*7$V 2535–2539 5 $V $B 1,900 " - C 5 $V * C 0*7$V 2535–2539 C ' 31 ) 2540 < C 36,432 < 7 E AC 62 - ( 33 ) ) ' AC '"( ), $ % 0 % ,DC % ! 0 " "#* < 0 - 52,262 ! 0 % - 29,274 < 7 E 0"7 "#* " - 2,624 ! 9 !E " 0"7 "#* " $B 1,079 - 0 " $B )7 396

17 0 % $B )7 / )7 $ %" "#* " 683 < 0 ) A - 7,158 < 7 ( 36,432 – 29,274 < 7 ) " " - 7 7 ! A E 0 " "#* - " $B , * 0 % E $ %" " "#* & %) $B ! 7, * E ,DC 9 !< " ?E W ! ! %$ % 10–12 < 7 0 % C " W ! ! %$ % 400,000 - 0 " $B )7 ! % 160,000 0 %)7 $ %" " "#* ! % 240,000 - " - % C " " - % ! H" ! A " C " $B " %!% ! %!% " - % C 20–25 $V 0 %E %!% 5 $V0 " " $ - %* 0 % " C! "" $ % , " " 0 %0 .$.". " * * 0 %$ % , - " #&" " "#* " * * 0 %$ % .". . 3 7 ! 7 " $ % " - " ' - 7 %!% 5 $V * C 0*7 9) " E $V 2535 D $V 2539 '$< 7 “ - " < * - " 7 $G ! " C E " 0 %" E 0"7 "#* ” 9 ! , 0 % 7 ! < 7 ) !"& %" ' ,DC $B ) A "! , ) C E 9! ! ' 0 % " - 0 7 0 %) - " ' *7 <$ A "" ' ! ( " *7 A " 7 ! " <$0 0 %" '7 $G !! ) ) * " 0 %E $ $ ' -

4.4

" "0 ! > " $ * % "#$%

0 ) AC & E " D"# , ) " $") 7 )A 1) $ % ( E " "H !< " C , - " ! 7 ) $ %" AC & " " 0 % ) )* " 0 % 9! ! " ! " " "H ( # 2) E $J ' ) " $") 7 C ! < 7 , E " "- E " / A E " $ %9! ' E 0 7, !< , 0 %" ) )' " / " !( , A C A %$ % * '$ % ) #&" ) 0 % 0 3) " / " !( , ) " $") 7 E " 0 0 %" " C 7 % A 7 $B ) - ) 7 7 A ") , 0! E A " E 7 % ) ' 0 ,DC FD " ", - " '$ , 0 %( %" 0,7 , A " E A " " " *0 %" " E , " **7 S "" ( # , *. 0 % " ! , '$< 7 1) % ) , 0 % *. E 0*7 % AC - 0*"*7 " E 0 7, ) , ') " $ % " 0 %) ! * $ % 2) $J " "H ( # " , < 7< ! 7E AC 3) " 0 7 ) E " "H ( # < 7 4) ) 0 %) , E E "I % ! 0 %, ,7 !) E " "H ( # - " 9 ! W % A "I % ! *7 S

18 5) ) $B <$< E " *. %"- & ( # E !" *. ) $ % )

%"- & ( # FD E $@ * "H % - < 9 !"- & , C * - " C *. A & %) * 7 "& C * ( # ) % % D )7 E 7 !E " " $J 0 !9 !E *. "- 7 % "H E * 7 E 6) $J " ! " ') " 0 7 < $B 2 "# % )A $J " ! " $ % H " D"# 0 %$ % " 0 %$J " ! " ) *7 A , " $@ *

! "#$%

) ' , $B * $B * "- )7 , 9 ! W % !7 ! )7 " "" * " "#* E $ % < ! $J ' C$ % < ! AC " "#* $ % 132.5 < 7 AC $; < 82.2 < 7 0 % AC E $ %9! A S < 7< - 0 " " $ % 160 < 7 AC $; < , $ % < ! !7 *7 A " " 7 ! % 50 , AC , $ % A $V 2504 A * 0 / #&" 0 % ) 0 7 * W 1 A ! $ % ! % 25 E $V . . 2541

5.1

"#$% "

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

"" E " 0" <, D % * " " A 0 % & * $B AC & "" 7 " <" #& * 0 % $G ! 0

19 " E E , $ % < ! " % *7 0 )A " E $ % ( "" D"# %, E $ % < ! " AC C , $ % 320 < 7 AC ) % - " %$ " ! 218 < 7 A $ % ! % 68 , AC $ % 0 % - " E !7 < 7 % FD " " % - E < ** - 0 ! "7 E " $J " A )' ( , 0 %" % !, (soil erosion) " E 9 !< 7 " - ' "# )' ( % - E )' * , A E E " %$ " ! <$0 %< 7 $ E " ! 7E ( < " "#* " 7 E 79 ! W % "#* " ! !7 !< 7)7 ! " ' A "# )' ( 0 %) ' , C *' ") < 7 ) , " A ) AC - " - E , 0 E E " ' %!%! ) A , " <"" * FD - E *FD 7 E 7 $B "#* " !!7 !< 7 , D $J !" **7 S 7 A ,7 " * 0 %,7 " ! " " / 0 %" $ $ ' )9 9 ! " * A <,* AC & E " * E D 0*"*7 <$ "" *, " 0 %, E 7E $ % / 0 $J 0 "$ %" D " "" "#* )A " E ) A " "- * A 0 %$'Â&#x20AC;! ) $ " E ,DC E * " C E $ % / 0 %$ % "- / E AC ) % % <$E 0 7 C- * - E A * 9* !7 H 0 % , ) ! E " $ "F E C- $B * !*7 * C- ! ! 7E 0 7 C " C *7 )' ( C- FD % - E < 7 % *7 " '#! % - E A '$9() 9() FD $B *', " , )7 #& *

5.2

"#$% '

0 7 $ % / 0 $ % E ( !'9 $ % % " 0 " E 0 % " <"E " % - $G ! 0 , $ %" " 0 "H* $B 7 "* 7 " <" " 7 , - " E " 9 E " " E E "# % % - E " ) ' % 7 $G ! #&" ) 0 % 0 C C A " " E ) - ) *7 " / ) A ,7 !" ) ) , 7 " ) - ) , " - !) % "E " 9 ! ! * 9 ! W % ! * 7 ')) "" 7 ) - ) E " / % , 7 FD % - E 7 !$ % ! E , % ! " "H % - E 9!"! !) " ' D <$ " ' D < % " S E " , $ % < ! A " * " ) )' " E E $B <$* A A 0 / " !( C ! $B $J E $@ * 0 %! , - " ! 7 " "# %, " / " !( , AC A D < 7 $0 A $B % 0 % %" 7 < 7 ' " ! " H 7 E " "- " / A C " !( E 7 % 7 $V . . 2517 D 2527 < " $ % " 7 * " ! A C "#* W ! $V % 32 * " 9 * 0 %E 7 % 7 $V 2527 D 2536 " $ ! 0$ " E " A C "#* $B A C " y A $B

20 9) " W ! $V % 18,000 < 7 6 0 %0 9 , " / ! 7 ! " 0 % " " " * %< "" "7 0 " % - E " "7 0 %" " % '"* , " / <$* 0 0 7 % * " "I ! A ) )' " E " $ %" ,* AC , ! 0*7" / " "7 ) ! 0 %9) " "H! ) - " *7 <$ 7 D A "0 E #&" "" ) ,D C !7 H * C 0*7$V . 2530 $B * - E " ) 0*"*7 , * 0 "" E A " " E ( ) "#* 0 % ( ) " "#* E A 0 % " *' D " "" " ' E $B " ' ) ! ! A ! " " ' E ' " A " C * ' E " A ) A "H < A " "H "- < * - " ,! !* , A C A " $B <$* 0 ! , 0 %< 7 " / E 0 D"<$ " ,* , 0 %< 7* 7 A )A " ! " ) $B !7 S (leap frog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

* ,$ % " , - " #&" " "#* " % "#* 0 % "

21 ) E " , 7 E " , ) 0 % , " E " % ) E " D $ % 2.35 < 7 * )A " , $ % ( E " * " ' 0 %) A 9 , )' * , FD " % " $ " E E % " %, 0 %* " * " ) #& * 0 %"I !) ) 7" <$ A E " " $ ! 0$ !7 $B $

A , & 0 "#$%

6.1

! '%C !N/* , & 0 "#$%

" "- 9! !" " % !" A ) AC & "0 ) 7 $ % < ! ) % " ) )' " " % !" A ) 0 % ) - $B %* )' ) AC "#* " A " "H "- < 0 % " * , A C - " * " '" '" - !$; D < " D * ( # % - " - E A " " #&" *7 S FD % " , , " A ) 0 % % ) , AC 7 E ,* 0 * ( # ) % $B * ( # " A < 70 % 7 $ 7 ) % " "H ( # * " A < 7 A " %*' E " E !7 $ % ( - & ( # < 7 $ " 0 % $ " ) % $B !7 < 7 C $B * $ % H $J E A " " % '"* , " A ) ,DC ! 7" )- " 7 A < 7 " " % '"* , " A ) $B *' - ) , " E !$ % ( A " " ? , <$ ! 7 " < 7 < - $ %9! " C " A ) 9 !< 7< - $ %9! - E " )7 ! 9 " "" E A " * 0*7 $B $J ! " * )' * A " " ! FD " ? A ) ) - E " % - <$E A " " #&" *7 S < C " % $ % ( , " E 0 "H %* " $ ! ! )7 " "" E E " " " **7 S !"* !7 7 E " , < 7< E $ %9! C A " * " "#* 0*7 - C <$ - A - <$ ' "( ) "#* E #& * A 7 $B " E $ %9! " 7 " 0 % % $B " E $ %9! %"7 E " * 0 "" 7 " E " 7 A " *E ( ) "#*

A E " , < 7< - <$ - A " !A <$E E " ' 0*7 A ) C < A " E #& * "H! A 7 C "H! " E $ %9! ! 7 0 % $B "# % , " ) " 7 " A ) ! $ % ( A A " $B ! < 7 A ( (depreciate) 0 % )7 < 7 ! A A " ( % yG $J AC & D < 7< ! 7 "# %, " A ) " % '"* 9 !* , 0*7 ! 7 ) % , " E E 7 %!% *7 S E ) " % #&" ) 0 0 % % " /

22 9 ! " " 0 " " % ' " * %* C E 0 7 , " " % ' " * E AC (concentration of land size) )A AC * *7 " $B A E 70 %E 0 7, " " % '"* E " ? (concentration of ownership) FD % $B AC < 7* *7 " ! 7" ) % - ( 0 %*- 0*7 , " ? ! " E " , " " % '"* , " A ) E 0 7, A C A " ) )0 " " % ! 7E AC C $B * "- 7 , 7 E D %E " * $ % ( '

A - E " " $ % ! *7 , E #&" (economy of scale) E $ % H C " D"# $ % "# " !FD '7 % $ % ( , " * % 7 0$ H"0 %0$ E 7 9 ! ) $ %" A S 7 ) $B ) ( )E ) * $J !" * A S ! 7 7 '$ 0 ) , $J ! * ' )9 9 ! 0 %) E " " 7 " " % '"* E 0 7, " ? " 7 )A A ) $B , !E 7 9 ! " ?E !0$ " % !<$* - ( 0 %*- *7 S 9 !0*7 %0$ C "# %, " E 0 %" $ %9! " C 0*"*7 " <$ A < 7"H* 7 E 7 FAC < "H "- < - " "#* '* " 0 %" " _ _ E 0 7, A ) % 0$ *7 S ! 7*7 AC E < * 0 *7 ')) (private gains) < ' 0*7 % - E % #&" 9 ! < 7< $ %9! ' " "H< E " A ) 0$ < 7< " 0 % " < 7< $B A ) 7 " , " E 7 AC A - " "#* < " D"# " ! " ! " $ % ( , " *, 7 A $ ! ! " $ % ( , * $B , FD , " D"# $ % "# 7 " 0 E H D ) !$ % ( , " *, 7 C "H $B " *' D * 9! ! " " % !" ?<$ 7 *9 !" <", " $@ $ (land to the tiller) " FAC A " "H "- < A ) %< * 0 )' )7 " 0$ C A $ ! ! ) FAC 0 % ) , !<$ 0*7" "H "- < %"7 E " !*7 ) #&" 0 % A )7 ! 9 " " ,DC E 7 %!% < 7< - C E A " " " *

6.2

, & 0 "#$%

" D"# ( %" " % '"* , " A ) < E , , " ! 7E % ) * , "" 0 " ? 0 %, "" - - ( C $ % C : 1) , " % ) * , " )A , , ! ! ( - ( A 0 % - ( 0 7 ) ! E 7 ( - ( A 0 % - ( ( ) ) ( - ( A ) %! ( - ( A 0 % - ( W )

23 ) ( - ( A ) %! ( - ( A 0 % - ( W ) $ ' ( - ( ' 0" - ( ! " 0 % - ( ' ) % ) !' ! ( - ( A 0 % - ( ) - ( < - ( - ( $% 0 % - ( E 7) 2) , "" 0 " " A ) FD < - " - ( 7 ,' ) - ( 9)"0 % - ( ' 0" $ ' 0 % - ( A !' ! 3) , "" - - ( C $ % 9 ! <$ # ! FD < 7 0 <$ 1,204 0 0 %< )A 427 0 ) $B ! % 35.5 , 0 C , " % ) * , " 0 E H D , , 0*7 %0$ E D , " < 7 " , 5 < 7 A * - " 7 )A D ! % 86.85 , , - ( 7 ,' 0 7 A ) !E 7 !0$ " 0 AC " 1,000 < 7 6 ! !0 " 83 0$ AC 2,786 < 7 , !E 7 ! 2 $B 7 ! , & )A " $ % A ) 159 0$ AC C C 2,055 < 7 " A ) , A ) 0$ E 7 0 % !0$ FD 0 AC "" 7 200 < 7 AC 31,290 < 7 ) $B ! % 3.57 , A C C , - ( 7 ,' , " - ( '$< 7 " A ) 0$ ! , E 7 (concentration of land size) 0 E H 7 , AC E 7 " 9W " 200 < 7 *7 0$ C ! % 29.70 . .3 , " 200 < 7 ! % 14.77 0 % . .3" , " 200 < 7 ! % 12.0 A $ 7 , " 200 < 7 ! % 29.5 " A ) ! 0$ " 0 , E 7 ' (concentration of land ownership ) , " 200 < 7 C ! % 57.3 , )- *

6.3

! "#$%

" E $ %9! , - ( * 0 0 E H 7 E 0 % ! % 10.9 , )- * 7 " E $ %9! " 9 ! ) , , " !" 0 % " E $ %9! " 0 %" E D $ % ! % 18 , C , $ % < ! 0 E H 7 " " % ' " * , < ! " " E $ %9! * !7 7 , " 50,000 < 7 E " , " A ) !0$ " E $ %9! ! )A ! % 15 0*7E " , . .3 , " 50,000 < 7 " E $ %9! D ! % 90 0*7 " , " E $ %9! !" 7 ! % 40 , , " 10,000 < 7, DC <$ "H % " A ) 3 $ % ( " - C 6 $ % ( )A " A ) !0$ . .3" 0 % .).1 " " C $ % ( 9W "" 7 50,000 < 7,DC <$"H " E $ %9! ! )A

24 ! ! % 42.47 ( * 6.3-1) D '$< 7 " E $ %9! " " " " % '"* C ,DC ! 7" " %E AC A " " E "" 7 A " E A " " *7 " , , * E D 0*"*7 " <$ & "#$ 6.3-1 ! "#$% "#$ # 0 % */>1/ % , " E $ %9!

" A )

!0$ AC , " 200 < 7(%) 71.74 AC , " 500 < 7 (%) 57.44 AC , " 1,000 < 7(%) 67.56 AC , " 2,500 < 7(%) 62.05 AC , " 5,000 < 7(%) 70.83 AC , " 10,000 < 7(%) 30.00 AC , " 20,000 < 7(%) 30.00 AC , " 50,000 < 7(%) 15.00

. .3

. .3"

.).1

68.40 58.75 62.22 43.57 80.00 87.50 65.00 42.27

72.50 46.00 84.67 66.67 48.20 55.29 53.25 90.00

66.21 56.14 67.27 64.00 64.00 40.00 79.38 57.50

44.29 72.40 87.50 85.00 90.00 31.67 38.20 74.00

A $ 7 55.68 59.73 80.00 50.00 60.00 62.00 65.00 65.00

! *' : 1/ < 7 " ' _

6.4

! ' /' # " ' ( ' $ , & 0 "#$%

"" - ( " ! " " " % '"* , " " "7 E " $J #&" 7 E 7 )A ! % 83.8 H 7 " " % '"* - E " $J #&" 0 7 "

7 " " % '"* , " " E $ %9! , ! C < 7 '$< 0 7 0*7" " % '"* "H !*7 #&" A S 7 - E ) - "< - " - E C < 7< E $ %9!

*H )A < 7 " $ %9! ' 0 % " E $ %9! E " *0*7E " , "H < * E $ %9! E " *9 !* " - <$ A "H "- < "" %, ! C S E ( ! " " C " " % '"* , ! 7 A ) ! " $J " " - E E $ %9! < 7 *H "H< "" - - ( FD E ) H 7 AC E $ %9! * - " 7 ! % 50 $ % ! % 18 , )- * 0 %) , , " E $ %9! * - C $ % ! % 11 , )- * %$ % < 7 ! % 11 D ! % 18 , AC E $ % " E $ %9! !0 % 0$ "H< < E $ %9! ! " $ % " ! "" E $ %9! " < 7 *H "E )7 ( ) "#* $B , E " $ % FD " $ % C A 7 $B " $ % , C * - - E E $ %9! ,DC " ! % 15 )7 "#* % ,DC D 746,734.03

25 )A - E " )7 < " 127,384.03 *7 $V A '$< 7 " ! " " E $ %9! " < 7 *H % - E $ % < !* ! #&" 9 !" $ % , C * - 127,384.03 *7 $V " < 7E $ %9! " 9 ! "H "- < C $B *' D , " " % '"* , E 7 #&" y~u y "7 $V . . 2540 " FAC , ! A "H "- < " " "Z* "

#&" , $ % < ! " ,DC * " $V . . 2540 *' - ) " "" "H "- < % E " E $B ! 7 ! ) ! 0 % " 7 " y A " , $ % " E " " , ) E " " $ %" " " , < !, ) $B A , ) 9$ 7 E D - E " < 7 " (non-performing loans, NPLs) " ,D C !7 " D 0 % ) ! ! E " 0" <, * 0*7 D 3 $VE * C A Z#( ) . . 2543 , " ) 0 7 $ % < !0 E H 7 ! , " < 7 " ! ) D 2.92 FD 7 E 7, ! C )A " , , #&" ! (real estate sector) '$< 7 " "H "- < E C - E #&" ! !< 7 * - " 7 2 A 0" <,$J " < - E $ %9! !7 *H $J " " % '"* , , 0 %" " % '"* , " A ) - E < 7"7 " $ %9! *7 $ % * * - E " " "H "- < " FD - FD ) ! #&" ( %< - " 0 % - E "7 " $J ) D H 7 7 % " "H ( # " * , , 0 %* )7 , 0 D )7 7 #&" (economic rent) 0 %) E " "H ( # ) 9$ 7 E , " ! " ) % $B , % % ) * - E '"\; ! , D , < 7 ! " " C ) " ' FD $B E" " 0 % ( ) 7 7 E " " " ! " 0 %( # !

%' C A #" + 0 ! '" <"

7.1

7* "#$%

! ,% "#$%

"I !( # 9 A 0 % " "I !( # - ' $B "I ! )

9 !* *7 E $ %9! 0 %"I ! C $ % H - ) ) " C 1) " "H ( # ! ( % * ( # 9 A 0 % . . 2475 " % * ( # - ' . . 2508) $B " "H ( # " ! ! 7E ) ) ) , !( # *7 $B ( # ) )- " )7 , ! 0*7"I !< "- E " " [ " "- )7 , ! 0*"*7 " " 7 )A 1.1) % * ( # 9 A 0 % . . 2475 "- E - )7 !$V $B "E " )- FD * " Z#I " $ % ) ! $B

26 ) " !< , ! (Income-Capitalization Approach) A " )7 W !*7 $V, ! 1.2) % * ( # - ' . . 2508 "- E - )7 W !, ) $ " $B & E " ) )- ( # FD $B " "- )7 , ! E " "# % D )7 ! " % ! 0 % * " " ! " " 9 ! (* " Z#I E 7( # 0*7 $B )7 ! ) ) )- " )7 , ! 7 " 0*7E ) $ % ) ' ! FD - "$ % ) ! $B E " $ % )7 2) , " "- * " # ( # 0"7" " - " " ! " ' " !

3) ' E " A ) A " " !

7.2

! , 7* ' #$

! "#$%

0 " 0" <,$J " 7 2 0 )A 1) $ $ ' $ ! 0$ * "I ! C W 9 ! W %"- E - "$ % ) ! $ % â&#x20AC;&#x153;)7 !$Vâ&#x20AC;? A â&#x20AC;&#x153; ) $ " â&#x20AC;? " $ % ) ! % * )- D D )7 7 #&" (economic rent) , ! %" $ % ( # * % * C W *7 $B " $ % ) ! !" C C * * ( # - ' 0*7 * ( # 9 A 0 % (!" "" !" ( # 9 A 0 % " , " ? ! 7 ! A W% C E " "- - A ) 7 " A ) A " ! 7 ! AC < 7 " 100 * $B * ) 9 ! * 0*"*7 " * "# %" E $ %9! 7 A " $B ! 7 ! " - ' " "- < 0 % A " " " $B * * ( # E ) % $B * " * , , AC 2) !" " * C W 0 %* "I !( # ! ) ) ' % - ) , " "H ( # 9 A 0 % $ " * 7 7 % *( # 0 % $ " 9 !E & ( # ! " ( ) $ % ' ! ) A 7 !*7 " ( # 0 %" $ % ( , ) " - " $ % 0 % "H ( # " $ % ( *7 S 0 7 < $B $ " < 0"7 9 A ) ) 9 '* " 0 % E * 7 A " * ) 0 % A $B 7 $ %" , " " ) 0 % '* " $B * < $ " < 0"7 E , " <y " "#* " $ % ( *7 S 0 %"- * )7 !7 * ) % " C ) E " ")7 E 7 !" - " )7 F7 0F - ' - ' A ")7 A ) E 7 , " $ % )7 ! C ) "- * " 0*"*7 " * "# %, " E $ %9! 7

27 1) " A " %$ " )- * $ % ( 0 % ( , A 7 C ) )- " * 9 !E " - )7 E 7 ! "" / A " - ' - ' "# A " "< 2) " " ! E - ( 0 0 % )7 , ! $ %" 3) " $ %" " ! 0 % '* " ) )- " â&#x20AC;&#x153;)7 !$Vâ&#x20AC;? "- E 7 ( " ) A " < " 7 E E " $ ! ! A ! ) ! 4) " $ %" " '* " "# % A "- 9 !" - * " C!, ) * ' , ! $B 7 "* 7 7 % * ( # 0 % $ " $B " " % !" A ) 9 ! 0*7 < " 9) ( # * "# %" E $ %9! % "0 7 * "# %" E $ %9! %< " "- " " [ " !7 - AC 0 %)7 E 7 ! " C ! , " " [ 0 7 " ! " 7 $ 7 E "# % < " "- " %, " < 7 - $ %9! * ) 0"7 *( < !7 D " E - " " <$ - E " ) < 79$ 7 E E " ) E "I ! " ,DC

" " * >0 % " + "#$%

8.1

0 ,!0 " D"# C E 0 7 #& * 0 %"I ! - E '$< 7 1)

% ' ( &

" ) %

, C "" "" 0 , E 0 % "" - '$ < 7 , , 0$ E $ % < ! 7 ")A $ % ! % 87 AC 5 < 7 A * - " 7 7 , " 100 < 7*7 0$ C $ % ! % 5 - ( *7 S E $ % < ! - < C , AC 0$ ! (concentration of land size) A !0$ 9 ! " A ) ! ! (concentration of ownership) FD !0$ A ) C ! 7E - ( 0 %*7 - ( , A ) " " 200 < 7 FD A 7 $B " " % '"* , " A ) " " % '", AC C " E $ %9! $ % ! % 44 (E " , .).1) D ! % 73 (E " , . .3) , - )- * < 0 %" A ) !0$ ! ! C $ % ! % 72 , )- * 0 E H 7 " " % '"* , " " % ! <$E 0*7 % - ( , $ % < ! C " E $ %9! ) 0*7 " " " % '"* " " E $ %9! 0 % 7 < 7 ! " )A 0 " " % '"* , " A ) )A AC " A ) "" 7 200 < 7 ,DC <$ D 50,000 < 7 " E $ %9! 0*"*7 " < 7 %"- $B $0 (pattern) < C C A "" " 0*"

28 *7 " % $B * "- , , " $ %" " A E < * 0 A "" E (economic of scale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

% 7*

9) , "I ! 7 - E " $J " " % !" A ) 0 %" E < 7 *H $ % ( A " 1) " ) E "I ! " ! " $; < < 7< E $@ * % "E 0 %

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

29 , ' 0 " $ C * " % " % " "" / < 7 ) " 0 " E $ %9! 4) "I ! / < 7 "- E , E E %" % , A " ' "# 0 % C- * AC "#* " * - A "< 7 * " E % E "I ! 0 %E $@ * " ' "# 0 % C- * ' 0 % < 7 ) " * '$ % ) E " E $ %" A " - " "#* , "#* " 5) "I ! #&" " E 7 "Z* , $ % $V . . 2540 < 7 !7 7 % - E " " ,! !* , A ) , ) *7 %" % D " A ) , ) < ! % A <,"- " " < 0 %" A ) !7 < "H* "$ % 0 H 7 $B " $] 7 E ) *7 * A ) 9 !< 7 - $B 0 %$ % < ! %< 7< $ %9! "" " %*' ( %* ! ( !E $ % ! C A ( %* ! E $ % y~ * 0 "H 0" <, A !" ""I ! " 7 6) "I !( # 9 A 0 % $B " "H ( # "& ! 0 %E - " E " $ % )7 !$V % 9 !)- D D "# %, ! , AC - * C 0 % " % ! C < $ %9! $B " - " $ % ) !

$ % ( ) " !< , ! (Income-Capitalization Approach) E , % ( # - ' " I !"- E " ) $ " 9 !E - ) ( 7 C ) E 7 ! % - " * ) FD FAC , !" 9 ! ' *) C ' !< 7 !" 7 !E %!% < 7 " D $V" 7 * ) )- W ! $B ) $ " , " " [ 0 7 A ",DC ! 7" ' , $ % ( # $B 7 E " ! ( # 0 %! $] 9 " E ) ) , & !( # ! FD $B " ' E " '" '") ) , & 7 9! !, & D 0 7 % ) % D 0*7"H < - <$$@ * A 7 E " $@ * !7 7 " ""I !)' ) AC "#* " " "H ( # E * " " * C ) $B * " $@ * < "H % - E 0" $J !7 $B % 0*7"H< 7 - " < " " C ) " " ! , ) $B "( " % ! ! 7E " % 0 %" *7 S

8.2

% " + "#$% *<%! ,%

$J ' $ % < ! ) , 0! E " " " " E ! " " "0 " / " , 0! C " ") * " / $ % * " %0 9 "FD $B " %0 " * " *0 < 0 7 "" %0 D $B " %0 FD " / $ % * % )' )7 0 %( $J , E * A $ %9! , E * % " " ! " )A % E " " ) , 0! *7 S " 7 , * % " " C %* 0" <,$J 0 , ' 0 $J " E $ % ( A * '$ % ) , ) 7 7 " E AC $; * C- - "#* " A -

30 $B * $J ?E 7 " ?, " ?, ' 0 %" ?, & $J " < - " , "#* " !!7 ! ! " % " " ! " % $ % ( " A !!7 ,DC ! 7" % , ! 7E $J ' )A , " A ) " % " ?E " E? A ! 9W 0 %) % " % '" " " "- ,*" E $ % ( *7 S * %, (Land capability) ) % , (Land suitability) 0 %, , AC (size of land) < * 0 % #&" (economic of scale)

8.3

% " + "#$%

- ) ' E " $ $ ' % " " ! " )A " / % , ,7 (Land information system) FD E E " 9! !0 % " ! " < % , * C ,DC %* - E < 7 !0 % $B , % (public information) FD E , E < 9 ! % " " " %* $ $ ' " $ % " - ) A ,7 ! (networking) % 7 7 ! , &0 ! * ) ) ' D ' 0 % ) " / " (non-government organization, NGO) ( ) " ! ' 0 % E " " ! " E ' , * % ) E" " ! " 0 % ) * " E " E ! " E ' , * < D ) , ) E " ' E " " " ! " % , ! " * D " 0 " E (land-use plan) 0 %" " E ' , * 0 %) " <"" , ) , 0! " ! " ! " 7 % ' 9**' " % ( # ) E * " % ( # ) "H ")7 7 #&" (economic rent) " " ! A ) % " " "H E % " ( #&" $ ! 0$ <$ " $ (land re-adjustment ) FD 7 - E )7 #&" , ,DC 0 % ( 0 ,DC ) % - $@ * !7 9 ! W %E ,* AC A " " C ) FD $B ) A A #&" - ) "$ %" D ) % " $ $ ' "$J ' ! 7E ) A " "#* 0 % " " "#* E ) E " % A $ %9! , < - " 0 % A $ %9! E " * ! A " ,! ! $9() - $B - ' ,! !* ,DC " " C E )*) ""I !E ) " $") 7 "H ( # $ % ( "H " )7 ,D C A " " ' / (Betterment Tax) E A C ) " $") 7 C S 0 %)7 ! ) " $") 7 !" "H " " / A , (Cost Recovery) 7 ! " $ % *7 S E !'9 $

8.4

0 ' %

* % " + "#%$

, 0 % $ % < "" ( # " ! , " ) " 7 *- 0 % " " E AC $ % H " 5 $ %" C 1) " 0 7 ,* AC " "H ( # * ) 2) & ( # * 3) %* " ' E " 0 %" $ $ ' 0 ( # 4) 0" <,$J , % 7 ! A !( # & E "H * ( # " <"E " $ % ) 0 % ! 0 %" "- 9 # 5) / ') " , "" - " - )* " ! " ) , ) " $") 7 E " 0 " E ) 7 " ) A E ) ) " $") 7 % - " "0 " E 0 %* ) $ % " 0 % "#%E " $@ * A % ) E , %* E "

8.5

& % " + "#$%

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

8.5.2 A #"#$% ( # " " $B ( # - !< 7 ) " $") 7 0 ! $B * " $G " " " % '"* , " A ) * C " $ 7 ! E 7 $ 7 < 7E $ %9!

0 E $ $ ' ( # E C $B " $ $ ' ", 0 %" 7 9 ! '$ C

2) ' ) 7 7 E " "- * ( # 9 ! A "" 7 $B ? , ' 0 % !< "( # ) $B , ' 7 D A ' %< - !< <$E A $ %9! , ' 3) ) 0 7 "H * 0 " E (land -use plan) , ' 0 %) 0 7 " "H $B E - 2.1) "#* " 0 %" $ % 0 %$ ' *

2.2) '* " 0 % A 0 7 2.3) !" 0 % "

33 2.4) ! 7 ! 4) , & %* !( # !0*7 !E * , C * - ' 0 % $B ( # < 7" C C A E " * , " ! " A ) 9$ 7 E E " , & 5) ) " - % ! A ) 7 ! " % ! - %9 ) A % "E " "H ( # 0*7 %0$ ) , % ! "- " 0 % $B & , ! 7E % ) *

) " $") 7 ) " , & 0 % % , D < % ) * E %< 70*"*7 " % ATM , ) <$E $ % < !E $J ' (Online) 6) 7 $ 7 ) "H ( # E * 0 %) ,DC " 1 7 '" 3 $V * , , " % " ) 7) ) "- )7 , ( # * )7 , 0 % "H ( # * AC & )7 7 #&" (economic rent) 8) ) E ( # * " * , , A ) A $G " " " % '"* , 0 %" E $ %9! < 7 *H " 9) " E ( # A 7 " *, , #&" 0 (real sectors) 7 " "#* 0 % '* " * 9! !" *, $ %

8.6

0 '

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

1-8

""#$ 1

" 9 1.1

'!I 0

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

1-2 * " E " % ) ! " %y~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u ) - E $B ) F AC 7 !, !) 7 ) $ ! $B ! , ! "" FA C 0 % ", !*7 E - E ) " $B 10 7 ! 7 ! ! 0*7 - " 9) " 0 %0 0$ E " % #"H , ! < ( !E ! < 7" 9 $B * *'" " 7 C ' A " $ "@" y 07 *"E $V . . 2540 - E $ % < ! , 7 " Z* #&" FD *' D " " *$ V . . 2539 y E $ % < ! - 5,248,815 y E 7 $V . . 2520-2538 , A C , y 0 9 FD *' "" ,! !* , '$ ) A "$ % " E ( ) "#* ",D C $ %" " " ,! !* , '$ ) "( )" * A S E , % $' ( !E* 1

" / - E ! , ) % " " " $") ( 0 #I "# " E " ) )' " E $ %9! A "#* " - " , " ( 0 I ,2542

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

1.2

9 * 0

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

1-4 " " $; ' ) E " - , 7 ! " ! , " " "- 9! !0 % " 0 " E , * 0 %, , 0$ % " " "#* !E 7 3) * 0$ *7 S < " 7 D E , (2) " ! ! E *7 " $ ! 0$ , ) E A 0 % * ) $ ! 0$ <$ !7 < "Z*" #&" E 7 " $V 2540 4) "@ ! E ! 7E $J ' $] 7 E *7 * , FA C 0 %, ! " ! ! E 0 % % " % !7 < *7 * 0 %*7 % #&" , < ! " ) ) E E " ! 0C !" " $B 4 7 " S !" < 0"7 " " ) %

#& * " ! " $J " " % '"* , " ) %

"@ !0 % #& *

" ! " % ( # 0 % " % *7 " E " ) ) " ! " 9) "@ !0 %" " " E $ % < ! 0 %" " ) %

" !( , ' E " "H ( # 0 %" ) E * " *7 S " ! " ! "

1.3

& ( & ( 0 <% # & F < 3 ! '%C 1. " " % '"* , " A ) $B A C & , " E , $ % ( 2. " " % '"* , " A ) - E " " " % ! $ %9! "" * !7 < 7 $B 3. 9) "I ! 7 - E " $J , " " % !" A ) 0 %" E < 7 *H $ % (

1.4

+ F "#"$ #$

A " A <,, 0 % ! " ! 7 " D"# % D" D ) - $B %) A " A $B * 0 , ( )*7 S 9 !) % !< ! ! ) A " $B * 0 , $ % H " S " ! " " A ) $ 0 0 %9) , $J " ! A A

*% " W ! A

* % ! E 7 ! !

# /! '%C "# $

1. " " D"# A C ) - ) " ' " #

! " * A ) ! !A , 0 2. " '" '" ! " $; < ) 1. " ,! !* , A C *' " , <$E A C "#* 2. , ' E " 0 % ! " *

1-5 A *% "

* % %!

2. "

% ) !' !

1. 2.

$ '

1.5

1. 2.

# /! '%C "# $ %! $B A " A D E ( )*% "0 % $B 7 D , A C $G !E " / A C !\J u % *% " D " 0 " E 0 %" ' A / 9) A C & " !( 7 ) A ,7 !) ) ! 7 ! _ _ " ,! !* , A C *' " 0 % A C A FD - E " ) A < 0 %" $ ! 0$ " A ) )7 , H A C "#* ' F D " $ ! 0$ E A " " " * "( ) "#* $B % " D"# A ) - $B E " ) )' " ,! !* , A 0 %" E AC A " '* " A )' ) A C "#* " $B 0 " S " $ %" ,*$@ $ E A C " A " " " % '"* , " A ) 0 % $J " 7 - " " $B D E $ [ " $ ! 0$ " E )7 , " AC "#* ) ' 0 7 D E $ % < ! $B A C ! 7 !0 %9 '* " , A C $ ! " $B A 0 % % $B A C % " D"# 0 % D" " ! " "!( , ' E " " * $B ) " !E " E * C 0*7 AC $ ; A C $ ; ! " %$ " A #&" 7 $ C - ! * AC % " " 7 ! ' " #

$B " * !7 " A ) E ( )E* * 7 $B A "0 % $B ! " , " / , ( )E* * 7

* 0 " + "#%$ 9 9 % "# $

1.5.1 * 0 " + "#%$ ! " A C ) ! 0 *"*7 " <$ ,D C ! "7 ' 0 % * , <$E "$& % E E ) $ %" E " !( E , % " ! %E ) - ) *7 )' * ) 0 %) ' , 0 7 *' ! E7 " "#* % E A %, A " "- ) % E " - <$E %$ " A *7 S ) ' , ! * '

1-6 0 %0 7 *' A * " 7 < 9* y y 0 %9$0* F ! "$; < % E )

% 7 ) $ %" " !( , 0 %" * 9*, '< * 7 S E A C $ ; < 0 % - " #& * $B $J !" * * - <$$ %" " $J !" * A S 0 % * ' A * ) 0 % " A * ) * " , 9() "# $ 9 "#%$ '+ $ %P & + 0 ! 4 % ! )A ) $B <$< " !( FD % $B A C & E " "- 7 )' ** 7 S % - " - <$E A " " E " ' ( " !( , )A "# %( & < 0"7 ) ' , 0 7 *'E " 0$ $ , ( " 7 $ C - \ 0 0 " % !, C - 0 %) A C ( " !( , % 7 "- ) ' , ! " * 0 %) " ! ( (Bio-diversity) ! "# $ )A " / )9 9 ! FD - ) E " A "E " / 0$ D S A - <$E E " " *7 S ! )9 9 ! " ", ,*, )9 9 ! E " / 0 %$ ( A A "E " - <$E " H ",D C ! "# $ )A *' #& * F D % $B * "- 7 " ' E " ) ) )9 9 ! 0 %E " - E A " / "!( C ) )' A < 7)' - " ' A D ) , - * C 0 %0 7 FA C ) 0 % " FD $B * "- " " " * % E #& * ! " $B #& ! ) $B #& !

, ! " ,D C ! "7 $J ! ! " " ) $ %" " !( < " 7 0 )A 1) && > P 0 "#%$ FD 0 7 $B *9 !) ) ' D A C , A C A 0 % A C E * A C , 7 ""HE A $B ! 7 !0 %" - * , '#! 7 A C E * 0 % A "H $ %9! E " ' " - * , '#! 7 '#! %E $ %9!

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

1-7 "" * 0*7" E E " $B , 7 " E $ %9! " - " 9 %* ! (7 !E* " ) )' , &E % D A ") % 7 " *0 %* ' " " E $ %9!

" ! " " - $J ! - $ %9! % - E " " % ( ! " C $B 0 % $B ! * 0 ' - $ %" " %< 7< $B ' - ) D * " *" " E "" 7 E) < $ %9! 0 %E) * ! $ %9! 0 %)7 E 7 !E " 0" <, " % % "0 7 E E ! S " ) , % ! 0 %, ,* "I ! $B *' AC & E " - E " ) , 0! 0 %) < 7 $B E " 0 7 $J E " E * $ %9! "" E ! "

1.5.2 9 9 % "# $ A " ! " $ %" ! ! * " C " * ) 7 " E $ %9! " ! " E " $ %9! ' ' C < C * ) #&" 0 % 0 FD 0*7 % * " " % ) " 0 ! ) F F E * E " - " ! ) C C D - $B %* "- )- - " ) , * 0$ *7 S % ) %

A E " ) , E * " E % 0 %" "- " , " ) %

* " * '$ % ) 0 % , , " ! ) C C )- - " ) E E " D"# C ! ". A +0 "#%$ % ' ( ! D " E $ %9! " ! 7 - " E " $ %9! ' 0 % " 7 < 7 " E E " $ %9! ' C * )- D D * ' $ % )

" 3 )A #& * ) 0 % 0 ( !E* " " ) %

, " D"# C %< 7) ) ' D $G !, " E E " $ %9! ' 0 !" E " " ) < 7 ) " $G ! 0 0 % $G ! #&" 0 % ) “! ". A +” A & & ,! % ' ( "- 9 !) E " E A E " * 0 ' 9 !E * ' * - ' $ % ( , 9 !)- D D $G ! #&" $B " C < 7 - $B 7 “ 7 !” , A C % $B 0$ H" A 0$ E 7 ! ". A +A & & ,! % ! D ) E " FD $B $J ! - ) ' E ( ) "#* E * ) * " , $ % " - " ' * E " A ) $ %" A %$ %" ) ) , " A ) 0 %) E " $ %" " < , & 0 ! D ( % )' ) ) D 1 0$ A "" 7 1 0$ 0*7 AC " "" 7 200 < 7 ,D C <$ & 0 ! D " ) %

- A ) * , , 0$ A ) *7 S ' C 9 < "#%$ ! D " FA C A * '$ % ) E " "- < " *7 % 7 ) FA C 0 % ) , ! 9 !E 7 % 7 " A ) < 7< - E $ %9! E " * A " " #&"

1-8 0 %! ". A + "#%$ ! D " E E "# % < 7" 7 E " $ %9!

' * "!( , 0$ C S 0 % A $ % ( ) ) 7<$" " "7 E " $ %9! ' " , $ % ( E " E % " < E 2 " )A " 0 " " "" E < 7* " % " !( , " " ") < 7 ) " "!( E " "7 E " â&#x20AC;&#x2DC;)7 7 â&#x20AC;&#x2122; ' , 0$ C S

1.6

9 ' 8

%, ! W $ %" 8 !" " " 1 FD $B - C %, 2 $B " - " " ) %

#& * F D %) ) ' $ % H " )A * & " ! 0 ) " ! " '$ ) 0 % '$ , " A ) % " E $ %9!

* 0 A )7 7 E ) ! #& * 0 %E ) ! A S ) FA C , ! 0 ) " ! " " E? 0 %" E $ %9! 0 ) " ! " " E 9 !)- D D $G ! 0 0 %0 ) " ! " " "H "- < E " FA C , ! " C $B " - ! % ! " ! " "I !0 % 9! !" A ) E $ % < !E 3 9 ! % ) %

E 9 $ % H " )A (1) / " , " A ) (2) 9) "I ! " ! " " A ) (3) "I ! " ! " " - " , " A ) (4) "I ! " ! " " " % !" A ) (5) E (6) $ % ( , E 0 %, - " , (7) 0 ) " ! " E 0 A S (8) "I ! " ! " E , ) *7 (9) 9! !, & " ! " - ) 4 %$ %" ! ! % ! , ) " E $ % < !9 ! % - E 3 , " "9) ) " " ! , " " " " C $B " " D"# " ) " " < 0 ) "7 C "7 % - 0 ) " ! " ) 0 %" - " E $J ' %, 4 ! ) ) ' D , ) " $") 7 E " 0 % " 5 $B " - " " E $ %9! FD " - ! % ! " ! " ! " , $ % < ! " E E 0 %" E E A 6 $B " ) %

( %" " % !0 %" " % '"* , " A ) FD $B " ) %

( " ! " ( %" A ) E $ % < ! ( %" " % !" A ) $J , " " % '"* , " A ) 0 %" $ % ) ! ! "" E , $ % ( 7 $B " - ! % ! " ! " "I !" "H ( # 0 %( # ! 0 % , " $ % 0 %" ) %

, E 7 , * < - $B E 7, " " ! " E 8

2-1

""#$ 2 ' * 1 2.1

& (

$ % H $J $B AC & , " D"# ) C C)A * & " ! " ) , " <" " * 7 - E " ) < 7 $B E " 0 7 $J $ %9! "" E A " *0 % - E " " % ( ! " C ) 0 % 0 % *7 A 7 " *E 0 7, " $J !" * * " !$ % ( , " E $ J ! ! 7 - " A C %E C $B " '$ Z#I 0 % "" - E !" * E " E E "# %*7 S %E A " " E " ! ! E ) %* C ! 7 < A $B " E " ) %

% *7 " 0 %E " " " A "I !0 %

2.2

,! ,!" "#$%

'$ ) , A $B '$ ) A A $ %" " %* " "H A - $B $J !

D E " * ) , C ' ! 0 %* " - E " $J !" * A S 7 ' 0 0 % )9 9 ! $ $ %" " * " , C ! "7 * 0$ " S 3 * 0$ )A (1) "!( , FD % $B * "- $ % ( 0 % * 0 " C (2) ) , A $ ! ! " $J ! A S 0 % (3) ) , ) , C ' ! " "- '$ ) - D * ,DC ! 7" )- " S 3 )- )A (1) " ) , $ ! 0$ , <$ A $ ! ! " $J ! A S % " % !7 < *7 '$ ) , $J ! (2) " $ ! 0$ , "!( , " E % !7 < *7 '$ ) 0 % (3) " $ ! 0$ , ) , C ' ! % !7 < *7 '$ ) *7 $J ! '$ , C "- 9 ! A <, " !( % - " " *7 S % ""- 9 ! "# %( $ % ( " 0 %)' * , E " E , E A 0 % " "- * C , " " " * A " " E S"H* "H %* )- D D 0 7 ' - FAC , $ % " E ' C S * ) % , * C 9 ! $ %9!

E " A 9! " " " " #&" A S " ! , " " % " * " * A " E " , " " C S

, 7 " . . "# $ % % ' #& * 0 7 ! 12 0 % ' #& * ! " * 7 ! 11 0 % 12 ! ! '9, ! . . 2543

2-2 A D '$ , E #& * % W % , '$ " !( (physical supply) FD ! D ) $ %" 0 %)' * " !( , ! " 0*7 % $B $J !" *E #& * 0 %E ) )"H*7 A ) * " %E C 0 % " 0,7 , A % - C E FD % $B " % " E " - E " ) A )7 $B * , E 0$ C S E " D"# A #& * %* - ) , E 7 '$ , C ,DC ! 7" ) 0 %* 0$ *7 S '$ ) * % " / )9 9 ! F D % $B * "- % ) E " % - E E " )7 , #& * " $ ! 0$ , '$ ) % - E " " $ ! 0$ , '$ , - " E A " " E " " D FD % , - " ! 7 '$ " !( , - E A " " C < " "* 0$ '$ ) 0 ) $B <$< #& * (economic feasibility) % $B * 0$ - ) E " "- '$ , - " E E " " " * " * % - $J !" *E E "9H !" ) " " C S %"7 E * 0 #&" " 7 * ' < <$ " 0,7 , A %E < FD $J !" * % " % *7 * ' 0 % ) FD % $B * 0$ - ) E " $J !" * % 7 7 ! ' " *7 S FD " "* ' 0 ! * )- D D )7 !9 " (opportunity cost) A !< D %< "" - $J ! C S <$E A " *E " " A S " )7 !9 " "" 7 * 0 ) 7 %< "H % " $J ! " *E 7 C C A E < "- < ' 9 ! * ' * - ' * % A "E % ' - " " " *0 % A '$ , )' * % ' !<$ D % " - )' ( E" ) ! 0*7* - " 7 E E " * " , '$ ) - - E " " 0,7 , A %< FD $J ! A - <$E 9 ! "" 0 '$ , - 7 ! * %,D C ! "7 ) *H E 0 %) % 7 ! (willingness to pay) $J , '$ %< 7 " ,DC * E " ,! !* , " E A " " E " " D C < 7 " % *7 '$ % - <$E " " " A $J 0 %) , 0! % " ,DC "H A " 0,7 , A %E < FD $J ! E ! " %< <$) ) )A 0,7 , % E ) ' 0 % - C <$E A " " - E < * 0 #&" " ' (highest and best use ) 0 E " 0,7 , "H %* <$0 )' * !" 7 A * C E ) % !" 7 $J ! "H *7 " "- '$ , !9 !" "- "I % ! 0 %" A 0 $@ * " ! " " E % D 0 7 " #& * % " 7 $ %" " ( E " * E 7 % * %< * A < 0 % % * %< E $@ * ( !C 7 , ,*FD "- 9 ! "I ! ! 7E ! FD E " C)A $J ! " ! " " $B , E " E 7 E " - <$ - 0 % E " 9 <$E " A D 0 7

" #& * %* C * & < 7 $ %" " % $B !)7 E 7 ! C E " *0 % $B < $ %9! C "" * 0*7" E E " $B , - $J ! %* ! 7( !E* " ) )' , &E % D A ") % 7 " *0 %* ' " " " E $ %9! " ! " " - $J ! - $ %9! % - E " " % ( ! " C $B 0 % $B ! * 0 ' - $ %" " %< 7 $B

2-3 ' - ) D * " *" " E "" 7 E) < $ %9! 0 %E) * ! $ %9! 0 % )7 E 7 !E " 0" <, " % % "0 7 E

2.3

0 % "#$%

E %!% C $J ! C A 7 $B $J !" *) 0*7E %!%! * %$ $ ! , , " * A E < , % ' FD % - E < * 0 ' ' " 7 , $J !" **7 S E %W% C , , " A ) % $B 7 E C % " "- 9 !" " " **7 S E " * %E , H"" 7 , % A D 7 , $J !" * E E , % * ! % ! ! ,! !, , A E < , % ' 0*7" $ $ ! , , E % - < ! " A "* ' , " < FD $J ! C )7 , $ %" " ) < 7 ( ), - " *7 E #&" 0 % ) FD - E " ) A C- E - E " , D " " 9 ! W % !7 ! " A FD % 7 E " ) E " FAC E E " * %W% C E $@ * " 7 < 7 " $J ! C ! (7 !E* 9) " * ) A (distortion) " C ! , '$ < 7< 7 " <", " * $ % ( ! E E " A " * 0 % &) % , 0 "0F A 0" <,$J , ) , " <"" * " ! ! E E A , , " A ) < 7 %E W % " #& * $B " [ AC & E " "- 7 - E A " *) % , 7 E C C A " $B $J !" * AC & - $ % " 7 E 7E $ % "- / 7 $ % < !FD ! ) ! 7E ( ) "#* 0 % $B " '7 $ % " AC & #&" ! " " 7 " '7 " * A S " "- , , " A ) D * - $J ! ) 0 %) $B , $ %" " FD ' " , " $@ $ FD '7 %" % ! <$E " "#* " 0 % < - " E ( ) "#* "H* C ! 7 "" , " ) $B 0 %) ( )E %< $B , $J !" * 0 %E , % * '$ % ) " A 0 % ) )7 , % 0*7 $ % H , !'* < ! ")A "" D"# $ % "# " ! " ) 0*"*7 , $ % ( " * % 7 7 ! * 0$ E 70 %" *E 0$ H"0 % "" $@ $ * * " - " " A ) , 9 !E * " "I !0 %" <" #& * FD $G ! " $G ! D E " D"# ) C C)A " D"# A , !'* #& * " ! " $ % ( , " E , 0*"*7 " <$E " " " **7 S A $B AC & E " "- 9! ! " ! " , " A ) % - E ) < $ %9! E 7 C E ) $B 0 %$ % ( #& *

2-4

2.4

! 1

0$ 1 )' ( " A

MFC=AFC

0$ 1 )' ( " A AC MR=AR

$ $J !" *

$ $J !" * * " *0 % * 0

* " *0 % * 0

$ $J !" *

MFC=AFC AVP

0$ 2 )' ( " B AC MR=AR

$ $J !" *

0$ 3 )' ( " C MVP MFC=AFC

AVP

$ $J !" * * " *0 % * 0

AVP

MVP

* " *0 % * 0

0$ 2 )' ( " B MVP

* " *0 % * 0 * 0

* ' " *0 % * 0 * 0

% " E $ %9! , " %E (intensity of land use) % " ! ! E ,DC ! 7 " 7 , ' 0 %0 E E D 7 ! A " ! D % " E $ %9! " % ! E7 " [ 7 , ' 0 %0 *7 D 7 ! C ! 7 % 0 %E * " , extensive land ! D 7 , ' 0 %0 % $B " E D 7 ! ! 7E % * - " E E 0*7 % AC % % " E $ %9! (intensity) 0*"*7 " E ,* A % % intensity , " E "" 7 E FD E A " * A A E $B A C '7 !C *

) % 7 % " E $ %9! 0 %, ,* % E " E $ %9! E !7 *H (intensive margin of land use) C < - < E ( 2-1 " E $ %9! E !7 *H "H) A ' * 0 7 (marginal value product A MVP) "" E $ J ! $ % ( ' 0 0 % " " "A % 7 " A !" 7 * ' 7 (marginal cost

A MC ) "( 2-1 % H 7 Intensive margin )A ' (margined factor cost A MFC) 7 " MVP A "7 MC %* 0 % " MR

0$ 3 )' ( " C AC

MR=AR

$ $J !" *

( 2-1 *- 0 7 Intensive 0 % Extensive Margin , 0$ ) ' 0*"*7 " <$ : R. Barlowe, Land Resource Economics of Real Estate, 1986.

E * " , extensive margin , " E %E " )' * * - A * C < 7 % "( 2-1 % H 7 $ %" " < 7) % $J !0$ "" 7 ' extensive margin A " %< 7< * 0 ! " )7 E 7 ! ,DC AC C 0$ E ( 2-2 % )' * 0 %$ % ( E " E 0*"*7 " " ' D FD < E ( 1

" Z#I " R. Barlowe, Land Resource Economics, the Economics of Real Estate, 4th edition, Prentice Hall, 1985.

2-5 2-2 0" * C 0 E H D $ $J !" * % - E A E " * 0 #&" ) ' )7 OR $B 0 ) 0*"*7 , E " - E 0 % MN $B 0 intensity margin , 0$ *7 S NR )A 0 extensive margin , 0$ *7 S ' NR %* " MN %0 7 " ' <C $ * %< 7< * 0 7 " (economic surplus) " " E $ J !" * ,D C 7 extensive margin %0 E H D $ % ( , " E % A ! S FD " ' <C $"H %< 7) ' %,! ! A C " * E AC 0$ D $ %" " % ' 9 !E $J !" * 15 7 ! 0 %< * 0 E % )' )7 E , % $ %" " ) %E $ J !" * ! 10 7 ! - AC 0$ 2 0 % AC 0$ FD $B AC ) ' * - *< 7) %E $J !" * " 7 5 7 ! % %< 7)' )7 " " ' E ( % 7 C " 7 < 7 intensive margin , 0$ D ! 7 " E $J !" * 15 7 ! 0 %, 0$ 0 % ! 7 " E $J !" * ! 7 10 0 % 5 7 !* -

Intensive Margins

10 Extensive Margins

Area C

Area B

s N

Area A

$ % ( , " E E #& *

Ms M Mc

$ % ( , " E

( 2-2 0 ) " ! " Intensive 0 % Extensive Margin , " E : Barlowe, R. Land Resource Economics: The Economics of Real Estate, 4th Edition, Prentice Hall, 1986.

!7 < "H* " $ ! 0$ , ) *0 %$J !" * % - E " " $ ! 0$ , % " - E $ %9! < 7 * ' " * ,D C A ) * %< 7) ' * %E $ J !" * 15 7 ! - A C 0 $ D 0 % %* $ $J !" * A ! 14 A 13 7 ! E , % ! " *E 0$ "H % $J !" * A ! 9 A 8 E , % * E 0$ %* !' " *<$9 !$ ! ! E " C intensity margin % A , 7 $B MN E , % NR % 7 F ! $B NR 0 %E * " , "* ' " * 0 % ) * %"H E * " , " < " 7 0 0 % FD % - E MN A <$, $B MNs0 % NR % A "<$ , $B NRs

2-6

2.5

8 & " "#$% * â&#x20AC;&#x153; > ' > â&#x20AC;? ' ' ( & * 0 , ,DC ! 7" )' * 0*"*7 " <$* 0 < E ( 2-3 )7 ) *7 7 !

)7 ) *7 7 !

MC )7 7

AC * ' " * $ * 0$ 1 )' ( " A 2-3 (")

MC )7 7

* ' " *

* ' 0 % * 0

)7 ) *7 7 !

* ' " *

$ * 0$ 2 )' ( " B

$ * 0$ 3 )' ( " C

2-3 (,)

2-3 ())

( 2-3 ) 0*"*7 , )7 7 FD "- 9 !)' ( , 0*7 %0$ : R. Barlowe, Land Resource Economics of Real Estate, 1986.

" , 2-3 (") * ' *7 7 !E " - 0$ 1 E ! E7 % * - A ! " 0$ 2 ( 2-3 (,) 0 %0$ 3 ( 2-3 ()) A ")' *, 0$ 0 " % " " %$ " A C S %W% C â&#x20AC;? )7 7 â&#x20AC;? E ) ! #& * (economic rent) D )7 E " , 0$ 2 FD ) ' * - " 7 0$ 0 "* ' E " - 0$ C E E " * D " 7 ( ) * , * 7 " ) )7 7 0$ 2 D * - " 7 )7 7 , 0$ 1 - " , 0$ 3 FD $B , ) ' * ) * , *) D < 7) ' E " % - 0$ C E E " * E ) !, #& * " !" % ) * "C H 7 " 7 < 7 â&#x20AC;&#x153;* â&#x20AC;? - 0$ 3 " " ) , * % ,D C A " ' , ( ) & % - E 0$ 3 C ) % ",D C - " * "* 0$ D " % *7 " "- ) )A * C ( 2-4 0 E H ) ""- 9 ! %!% E " - * - 7 !E * 9 ! 0$ 1 * C ! E7 * ( 2-4 (") 0$ 2 ! 7 7 "* 250 " 9 * ( 2-4 (,) 0 % 0$ 3 ( 24 ()) ! 7 7 "* "" 7 500 " 9 * "( 4 AC 0 % MC )A * ' W ! (average cost) 0 %* ' 7 ! ' ! (marginal cost) , )7 , 7 , 0*7 %0$ FD ! %!% <" " 7 < )7 E 7 !E " , 7 "H! ,D C â&#x20AC;&#x153;)7 7 â&#x20AC;&#x153; #& * E " C D ""- 9 ! %!% ! %!% <" )7 7 "H! " C C A !" )7 E 7 !E " , 7 ,D C A $ ! ! " 0$ * C ! E7 *

> ' > "#$%

$ * 0$ 1 * C ! 7 *

2-4 (")

MC > ' > "#$%

* ' 0 % * 0

2-7

$ * 0$ 2 * C 7 "* 250 " .

2-4 (,)

MC AC $ * 0$ 3 * C 7 "* 500 " .

2-4 ())

( 2-4 ) 0*"*7 , â&#x20AC;&#x153;)7 7 â&#x20AC;? FD "- 9 ! %!% 7 " * C , * : R. Barlowe, Land Resource Economics of Real Estate, 1986.

) 9 (Ricardo) $B " #& * ) " E " ! " $J , )7 7 A " * " "#* E $ % "Z# ) 9 < * C , * & " ! " " E A " "#* 7 A C ) ' % " - E " 7 9 !E %!%0 " S C %< 7* " 7 !)7 7 (rent) E " - E 0*7 !7 E 0*7) 7 7 E A C C % " ,D C " 7 '$ ) ,! !* ",D C FD % - E ) - $B % - A C ' !" 7 E E " * * 7 4 0$ - E E " * 0$ 1 $B " A ) ' " )A * 50

7 !*7 < 7 0 %0$ 2 0$ 3 0 %0$ 4 ) ' " <$ " " B * 40 7 !*7 < 7 " C * 30 7 !*7 < 7 0 % " D * 25 7 !*7 < 7 * - 0 % ) 7 E 7 ! 100 - $J ! ' 0 %0 C * ' E " * * D 7 ! % 7 " 2 *7 7 ! - 0$ 1 0 % 2.5 - 0$ 2 0 % 3.33 0 % 4 *7 7 ! - 0$ 3 0 % 4 * - * ) ) , ) 9 * E ! ) ' * 7 0$ 1 ! 7 ) , *"H % ) " * ' 2 *7 7 ! E " D < 7* " 7 !)7 7 A " * ) ' E % ! " E E " *

" * !E ! ! %, ! *E ) " 7 "H %< 7 % - 7 ! *< A " * A %, ! *< E ) " " 7 0*7 " C % $ ! <$ A " - " B E A ") - $B %,! ! * A * ) * " , $ % " ,D C FD % - E ) , * $ ! <$ $B 2.5 *7 7 ! A %E ) ) ' * ' " * ,D C 0 %)' *7 " - ) ' !" 7 E E " * A ) * ,D C "H % - E )7 7 " 7 " 50 * ) *7

D 7 !, * - $ %" " * E " A 0 % A ) * ,D C <$ " $B 3.33 *7 7 !"H % " - " C E F D % - E * * " B < )7 7 83 * ) *7 '"S 7 !, * 0 % % - E ) 7 7 - " A ,D C <$ " 83 * )

7 " 0 % A ) * <$ " 4 *7 7 ! "H % " - " D E F D % - E " C < ) 7 7 67 * ) E , % " B 0 % A "H %< ) 7 7 ,D C " 7 ! % 67 * )

'$"H) A ) 9 "H A 7 ) , * 7 D ""- 9 !* ' " *FD % " * '

2-8 7 ' , - % E E " * A * ) * " , ) E " ) C A 0$ 4 " D ! D ) * % ,D C A ! S A " - % ) '

* - E E " *0 % ) , * ,D C C %" %*' E " E ' ! 07 !7 $ % ( ",D C A % " E $ %9! (intensity ) ,D C * < " 7 0 E , 2.4 0 ) , ) 9 C % !E H $B $ < ",D C E ( 2-5 FD ( 2-5 (") 0 E H D * ' W ! 0 %* ' 7 , " *E " A ( 2-5 (,) 0 E H D * ' W ! 0 %* ' 7 , " *E " B ( 2-5 ()) 0 E H D * ' W ! 0 %* ' 7 , " *E " C 0 % FD ( 2-5 ( ) 0 E H D * ' W ! 0 %* ' 7 , " *E " D

( 2-5 0 ) " ! " â&#x20AC;&#x153;)7 7 â&#x20AC;? , ) 9 " ! " " - )' * *7 S E E " * : R. Barlowe, Land Resource Economics of Real Estate, 1986.

" ) 9 "H " #& * A Petty (1662) 0 % Von Thunen < ! A ! 7 )7 7 7 D %,D C ! "7 * C , Von Thunen "* 7 A "#* * A - 7 !E " A 7 E 7 %$ "E A C ' * C ! E7 " A 0 % %< $ ! E A )7 7 A $ ! ! " ! <7 " " 7 ) < $ ! " ! 7 E %,D C ! "7 ) 0*"*7 , * ' , " , 7 * " 0 7 *<$ *7 (( 2-6)

* ' 0 % )7 , *

) *

%!% 7 "9 A *

40 " .

2,800

* ' )7 , 7

1,200

)7 7

%!% 7 "9 A *

( 2-6 ) % 7 * ' )7 , 7 0 %)7 7 : R. Barlowe, Land Resource Economics of Real Estate, 1986.

2-9 * E ) 9 7 " 3,900 *7 * 9 !* ' " * 7 " 2,500 *7 * FD )7 E 7 !E " , 7 * 0 *7 )7 ' , $ %" " )7 0 0 %)7 " "H % " - < 7 " ( A "- < " $"* ) 1,400 /* FD $B â&#x20AC;&#x153;)7 7 â&#x20AC;&#x153; , * C ! E7 * * 7 * W ! *7 * 7 " 2 * *7 < 7 ! D â&#x20AC;&#x153;)7 7 â&#x20AC;? 0$ C 7 " 2,800 *7 < 7 ! 0$ 7 " * C , * " 7 E ! D * ' )7 , 7 ,D C 0 %)7 7 * ) 7 , 7 7 " 30 /* /" . ! D )7 7 % 30 *7 * *7 %!% 1 " . A 60 *7 < 7 "( % H 7 %!% 7 " * C * 20 " )7 7 % A ! 1,200 0 % " * C ! 07 $ * 7 " * C * $ % 46 " . * 0 ) ) C 0$ C % < 7 ) 7 7 ! ' C !" 7 "no-rent margin" 0*7E ) $B * FA C ) C < 7< ! ! %W% C 0$ '"0$ % " !( E " "7 E " )7 7 *7 " ,D C ! "7 %!% *7 * FA C ) C S 9 ! " <$! ! ! E7 " ! " A )7 7 !7 " 7 0 %

<$* %!% !"* !7 " " , 7 < " %! "* $ ! )A * " ' _ E %! !7 ) 7 7 * - " 7 E ' 0*7" ) C * A " 7 "9 ! 7 7 A 0 W A * ' 0$ E %! !7 " !( E " "7 E " â&#x20AC;&#x153;)7 7 â&#x20AC;? A !< E % " 7 C C 0)7* 0$ ! )A %!% * 0 "" - 0$ D S E (return to land) % " ! ! E ,D C ! 7 " * 0$ ! S !7 $ %" " 7 )' *, , 0$ C S 0 % * C 0 % ( 0 S " )A "!( , " E 0$ " !( ' "H % $B 0$ )7 " * ' " Z#@ < '$< E C % $B AC & , " ) %

A )7 , 0 % " "H ( # E 8 0 ) " ! " " "- * ( # * 0 ) , " "H ( # * " E 8 "H)A ) ! ! %E * " ( # $B " <"E " D )7 7 #& *

(economic rent) 7 D % E H E )7 * , " E $, ( # FD % - <$E E " ' *7 S , & $B E " , ) (social welfare) 9 ! ,DC FD E $@ * "H $ ! A " "H ( # " "# %" E $ %9! " A " )7 * "- 9 ! "!( E " - 0$ D S <$E $ %9! * < " 7 C)A 0 ) " ! " " "H ( # FD 9 !)- D D " E $ %9! " E #& * AC & , " "- * ( # "$ %" D )A " E " <"( # $B ) A A E " - E " ) $B E ) E " ) C A " E * " ( # A $B " <"E " " %*' E " " " % !" A ) 0 %" 0" $ J " " % '"* , " A ) * ( # " ! D " "- * ( # ,D C $B * 7 * , , 0 *"*7 " % 7 , *7 S 9 ! " * * - <$" , 0$ H"0 % $B * ,D C A , E 7,DC

2-10

2.6

% $ ' #$

> ' > "#$% (Land Rent)

- ) 9 )7 7 )A )7 7 " * " ! "7 , < 7 - $B %* - C E A " * ) ) C D - <$ ,7 '$ 7 )7 7 )A * 0 < 9 ! < 7< * ' 0 E S (unearned increment) 0 %*7 E * # 19 John Stuart Mill "H ) H * " ) 9 0 %< 7 ) % " "H ( # - !< E 7 FC D < 9 ! < 7< " ' E S E ) !, ' " (, " ' ) â&#x20AC;&#x153;)7 7 â&#x20AC;? )A * 0 , " ' $B ) $ % ( ' FD " FA C " , ! " E 7 FD )7 7 ) 7 * 0 " )7 " * , E , % 7 â&#x20AC;&#x153;)7 7 â&#x20AC;? $B * ' " - " $ % ( D , E "# % * 0 *7 " ' FD E " - E E " " E " " D !7 ) 7 !9 " " * 0 D < " - 0$ C S <$E A " " A )7 7 % < 7 $B !< < 7 ) %< (unearned increment) E " !< 7 C " "" , A < W!S A E "H* , < $ %9! "" ,D C , )7 7 "" " % - , A 9 ! < 7< ' 0 E " $ $ ' C S !* !7 < "H * E $@ * 0 $B " ! " " % 7 !< 7 " " ' 0 , A ) $B $ E " , !< 7 7 C %0\ ! E7 ) , !, FD , ! % $B <

! D )7 , - , !E 7 "H % 7 " ) * FA C 0 %E " FA C < "" "H< 7 7 % $B A , !E 7 % , E 7 * 0 E $, â&#x20AC;&#x153;)7 7 â&#x20AC;? $B * 0 ! *' "" < ' <$ (return to investment) 0 %< 7E 7 $B !< * < 7 D < ( unearned increment)

2.7

%' #$

J F 0 "#$%

) , 7 ! " ) , ) A S E % #&" ,D C ! "7 ) " '$ )

0 % '$ $B ) $' < 7 ) !A !' 7 !E * C 7 * " 0$ E 0$ D E A C E A C D "H % $B ( % $' < 7 ) !A !' 7 ! 7 E " * " E A " ) "H< 7 % - < A " '$ - " 0 % $B '$ E A " " A ) * )7 < E % ' )A " "# < $B AC , ! $B " 7 !7 E ! 7 ! < 7"0 7 - $ % " E " ' _ _ '$ ) - 0$ E 0$ D ,D C ! "7 ) ) , ' " ! " * 0 %< E $, * A $ %9! "" E ! ) , 0$ D S D ! D )7 %* 7 ! A $G " < 7E " - 0$ C <$E A " " A S 0 % A " * C , 0$ E A C * 7 S $ %9! E " E ! 0 *"*7 " <$ C D " % , " "- â&#x20AC;&#x153;)7 7 â&#x20AC;? 9 ! "# %, " E E 0*7 % A C % % E H D , " 0,7 , E % * A " < FD 0$ C S ! D " )7 0 %" E C % " ,D C S " <$ A $ % " ,D C ) 0 7 E " E "H ,D C 7 ! " " 0,7 , A E < FD 0$ D S

2-11 0 % ) ,D C 7 E " E A A ) ,D C "H $B 0 " %*' E $ %" " E E " $ %9! ' 7 " ) 9 ! A C 0 *7 % C E ) "H ! D ) E " A C E ! 7 A C 400 * E ) 40 C 0*7 % C AC E ! 300 * "H ! D ) E " A C E ! ,D C C C 12,000 * FD % - E ' 9 " < * 0 ,D C "" ' 0 7 ) % $B ' % % E H D )7 , " $ % ) , C * ) 7 , F F E $@ * 0 %< 7 < * <$* A " " , , 7 * ) " 0 %) ! !7 < "$ % ) A ! 7 D < " 7 7 " E ) $B * $B A E " 7 " )7 , "H A " " - < - !! ) ! ,

* "} C C A " ) A A % 0 % % %!A 0 % < ) ) ) A D " ,D C < 2 " " C )7 , ! ,D C ! "7 *, )' )7 , ) (value) E 0*7 % A C 0 % % " / 7 E " , ( "H* A 7 " 7 E !"7 ") 7 0 7 " ""H %< " $B 7 " < 7) 7 ! " %< " * % FD E ( % #&" E !') C ) * ) 7 A C E - " %$ " A C "#* "" 7 A C % % $B " 7 0*7E ! $C "I 7 ) * ) 7 ) ' * %0"7" $B " 7 !7 E 7 A C ! *7 S D " ! $B 7 " 7 0 7 < 7) 7 ! "E !"7 D " < $ %9! " )7 ,D C "" 7 " < " $B $B * !7 , " $ ! 0$ ) , DC ! "7 " $ ! 0$ , â&#x20AC;&#x153;)' )7 â&#x20AC;? , ) 0 ) " ! " highest and best use D - ) "E " % " $ % ) 0 % E $@ * highest and best use %* $B " E ""I ! % - E < * 0 ' ( !E %!% H ' )- 7 "* * "I ! ! D " E %* $B <$* "I % ! *7 S , $ % C S 7 " "- ,*" E (zoning) " "- % ! " ! " " "7 (building code) 0 % A <,0 %"I % ! *7 S & - E A ) )' " E 9 ! & $G ! A S E ) - ) "" 7 * 0 #&" 7 $ %9! 7 , ) 0 % $G ! " " "# 0 % ' " # 0

2.8

%' #$

". S "#$% %

0 ) AC & , " #& * E " E $ %9! " ! " A E " ) ' ! % 7 $G ! #& * 0 % 0 " ! " * )A " 7 ')) (Private Property) $B A <, - ) E " E $ %9! " ! " E !7 $ % ( 7 " ? 7 (Common Property) D 0 % )' * < 7 ! 7 " ? 7 ')) 0*7E 0 7, " E $ %9! " ! " "H! )' * " 7 ( % OA FD $B AC < 7 E $B D $B , 2

Arlo Woolery, Property Tax Principles and Practice, Publication of Land Reform Training institute in Association with the Lincoln Institute of Land Policy, 1989

2-12 A <,E " % maximize )7 7 E " " ? 7 ')) )A E $ %9! D % )7 0 7 " * 7 , 0 MP

( 2-7 ) 0*"*7 % 7 - 0 E E " * % 7 " ? 7 ')) 0 % OA : J.M. Hartwick and N.D. Olewiler. The Economics of Natural Resource Use, 1998.

MPN APN N* N0A

= * 7 "0 ) ' ! = * W !*7 0 1 ) = )A - 0 % E " " ? 7 ')) = )A - 0 E E " *" OA "( 2.8 - E " * " ? (PP) , %E 0 ' MPN =w FD % $B ' "- - 0 %E FD % - E , < * A * 0 " ' 0 %< * 0 $B , ) % w " 0 % , %< * W ! (AP) "0 - N ) FD A C 0 )A )7 7 ! " (Natural Resource rent) A * 0 *7 ! " 0*7E " < 7 , 7 E " AC $ ; A D FD ! < 7 E ) , <$) ) 0 %< 7 " " C C A 0 ,*, $; )A $B ( % Open access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

2-13

" ! S 0$ ) ' 0*"*7 " <$ 7 E ( 2.8 FD 0$ A $B ) ' "E , % 0$ B ) ' E ( % 7 C * " ? 7 ')) (PP) % " E 0 E 0$ ) )A 0$ A "" 7 0$ B A D ' NA , % $ ! E 0$ B D ' NB * ! C! " 1 0$ )A 0$ C ) ' * - <$ " , "H! ) %E 0$ C A " * A " 7 ! ' * 7 , 0 ) ' !E 0$ C 7 " w 0*7" E $ %9! 0$ C % $B <$* "# % extensive A < 7 " ' E $J ! " " A " %< 7)' ' 0 % ) ! " " ? 7 ')) , %< 7 - $J ! " ' Nc 0*7"H $B ( % OA "H % , <$ - $ %9! " " ' Nc % A <, 7 %E A < 7E $ %9! ,DC ! 7" !< W ! (AR) < 7E 7 !< 7 (MR) " '$ 0 ) !A !' 7

0 , - $ %9! ! < * 0 *7 0 0*7"H $B % E $ %9! " % ) %

( 2-8 " 0 A " *E !0$ ) ' 0*"*7 " : J.M. Hartwick and N.D. Olewiler. The Economics of Natural Resource Use, 1998.

* " Z#I C" 0$ C 0 % D $B AC $; A 9 $B !*7 % 7 AC "#* 0 % AC $; < ! ) ( ! 7 " E " ? 9 !< 7 * " ' A %$G " AC $; < A ! 7"H 7 " $B " ) ! *7 " - A C $ ; < E $ %9! * 7 <$ !7 < 7 C ' FD % - E " " ! ) )' C 0 ) % "9W A " ? E " ? 7 ')) 0"7 , ) ) A E $ %9! D * - " !7 ) FD %< ) %

E ! % ! E 3

2-14

2.9

%' #$

' C 9 < J F 0 "#$%

9 ! <$0 " "H "- < "H)A " ' ) ! 9 ! "- < " "H "- < E

! D " A ) 9 !< 7< - 0$ C <$E E "# % % ' 0 %E * 0 ' (highest and best use) 9 ! $G ! " A , !*7 0 % "H "- < " 7 *7 , ) FAC 0 % ) , ! "" 7 " FAC A "- < "" - C E A " * 9 ! <$0 ' E " % " 7 $B "H "- < " , ! " "H "- < " % $B ) " FAC , !" < 0 %< 7< $B $J !" * E " % " $ $ ' A ) , ! 7 " 0 %" $ ( C E " FAC , ! A " "H "- < D E ) - ) *7 ) E " FAC " , !E %!% )7 , H FAC A " "H "- < D " %< 7< " - E 0*7 % " $ 7 ! 7 < W! S E " $B

! S A A $B $V " E 0 7, ) % A < 7 $ 7 !< 9 !< 7< - E E " * $B " ! ) (social loss) 9 ! W %E " $ 7 ! C < E 7 $ 7 $B E E " * " "#* " "H "- < "" FAC , ! %"7 E " $ %9! 7 ')) (private gains) "H)A "H "- < !7 < "H* ) A 7 " <"* C % ) )' " " " "H "- < E ! 7E , ,*9 ! &< 7* , <$0 "0F 0 %" "H "- < E %< 7 " ,DC A ! 7E - " " * " C! " ! 7E " [ A " "H ( # !

A * " A S % - E " * ' *7 " A ) 9 ! < 7< E $ %9!

0 E !$ % < * " % ! ! " " " ! " " "H "- < 0*7 " " 7 ) H 7 &< 7) % , 0F 0 A $G " < 7E " "H "- < E 0 %" , 0 "0F % - E " " % E "" 7 " 9 ! W %E $ % " "H ( # ! ! ! % 1 D 2 9 ! "" 0 " "H "- < "H< 7 % A < E %!%! " 7 %* !( # ! E * ! % 2 , )7 * , C % "H ( # ! D $B " <" %$G " < 7 " " "H "- < ! 70 " % " 7 " "H "- < $B $J A < 7 %* * C )- 7 " , A < 9 !< 7 - E $ %9! C % ) 0*"*7 " !7 < " " FAC A " "H "- < %$@ * 7 ! " )A A < 9 !< 7 - E $ %9! " 7 ')) C 2 *7 $G !E " A < A ) "- < D %< "" ) 0$ C < ,DC E 0 7, AC E A %< 7 E) !A ! < ! 7 FAC A - 0$ C <$ / A <$E A " " " *E S % 7 ! )7 E " , " A !" 7 % 7 !E "H "- < E - ! " "H "- < "H %* FAC " , E ) 7 " A % ) $ % ) %FAC 0$ ! " C " , ! %, ! 0$ C "H!7 !) 7 , < * )7 , %< "" 7 )7 , % !<$ FD , % - < <$ ' E " " A S E * 0 "" 7 * 0 )!< " 0$ , !<$ D '$< 7 ( , ,DC 3 3

2-15 " 7 7 " "H "- < E E $ % < ! $B *' - ) - E " Z* #&" C "H $B $ "@" " 0 E $ % $'; FD ) E A 9* " ! 0 % A ,* * *7 " A 9* " ! < ,DC !7 H 0 % 7 ! " ) , E " ' 0 % $ [ E 7 0 ", #" y 7 ) W !, $ % $'; E 7 $V ). 1980 D 1983 ,DC ! % 8.2 0 % 7 $V ). 1983 D 1986 ) W ! ,DC ! % 12.3 ) E A 9* " ! ,DC " ! % 7.3 $B ! % 35.1 9 ! ) E 9* " ! ,DC E $V 1984 E ,* ' " 0 % " % E " " %*' ' " ! 9 ! W %E ! 7 !E A E" ) ! 9* " ! )D") ",D C 7 A 9!9"Â&#x2014; 0 % A ) F " A ") E 9* " ! , ! E ,*E " A A %<$FAC E ,* A C C * ( # & $'; "H " )7 7 " %*' E " , ! 4 " ! , national land agency E $V 1987 ) E ,* ! 7 !E A 9* " ! ,DC ! % 93 E 7 % 7 A " "I ) 1986 D 1987 ) E ,* ' " E 9* " ! 0 % ,*) " ,D C ! % 70 E , % ! 7 ' " E ,* *%"% ,DC ! % 176.2 0 % * "0 7 ! " % ' 7 ) E $V 1988 ,DC " $V 1987 ! % 21.7 FD $B * ' ( !E 10 $V FD E 7 $V 1973 D 1974 ) , $ % $ '; )! ,D C !7 H A "0 " $ A , $ % , $ % $ '; E , % C " ) ,DC - E ) 7 "< 7 %FAC A " ! 7 !< FD "H $B *'" E" ) ! " " E " , $ % < ! $ % " , " ' ) 7 D ! 7E E " A "H< , ! E 7 #&" y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

" A " "H "- <

Hiroshi Ishijima, Rising Land Prices and Taxation Policies in Japan, E Real Property and Land as Tax Base for Development, edited by Isaac M. Ofori, (Taiwan: Land Reform Training Institute), 1992

2-16 " " " 7 0 $ % $'; ! % ) !* * " $ ! 0$ , ) ", , national land agency E $V 1988 " 0F"0 A " ) )' " FAC , ! E AC " ) )' ) ( !E* "I !" ) )' " E , $ % $'; D ! % 30 , - " FAC , ! C & , 9* " ! $B & 0 7 0 " " "- AC A " ) )' )

""#$ 3 7* ' #$

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

3.1

M 0 7* ' #$

"#$%

â&#x20AC;&#x153; (Land tenure)

!" #/ $%& $'! * â&#x20AC;? ")- - " ) " 7 " A ) D " ! , " ) #& *

0 %"I ! "- ,DC " ! " E " E 0 %" ) )' < !! ) * (2517:1) < " 7 < 7 â&#x20AC;&#x153; % " A ) % $B ) A C " D ) " E #&" , $ % 0 %, $ % 0 % % A ) C ! $B $J ! - ) - E " " % ! !< , ) " ' 7 *7 S , ) $B 0 %< 7 ) ( ) !â&#x20AC;? 9 7 (2530 : 115-117) < E ) H < 7 â&#x20AC;&#x153;" A ) *7 " / #&" !7 ! 3 )A " A ) *7 " $ $ ' $ % ( E " * , "#* " *7 ) )0 %) E " " 0 % " % *7 " ' â&#x20AC;? ! *' " 7 % " A ) D ) * '$ % ) C 1) !< 0"7 - " C 2) ) ( )E " " % ! !< " 3) ) ) E #&" 0"7 "#* " 4) 9 " #&" , "#* " 5) - E " ' "# 0 % /

3-2 " A ) 0 % E , ) ) C $B A / " 0 % " 0" <, $ $ ' "I " [ *7 S A E ) " ( ) $ ! 0$ , #&" 0 % ) 9 !* ! " <$ D !" ' '9, ! A ! D $J ' C 1) ! 7 ,' )- 0 " D"# - "" 7 D D", 7 ,' )- 0 !" ' '9, ! - E H < 7 #I , " ' '9, ! ) '

( E " $ %" * ) " E) * " - %$ ""H "7 - $ %9! < 0 % $B , C A * ! "H! *"0"7 ! < 7 " 0!7 " A " ! ' C % D $B " 0 % , ) ) - $ %9! 7 C 1 2) !" ' !' ! *7 E !" ' !' ! 2 < " *" I ! " ! , " )A "I ! "# % H H 35 42 0 % 433 % - ) '$< 7 #I , ) ) - $ %9! E < 9 ! 0*7E 0 0"7 A %< "9W E < " * - 7 C "H A $G " " " ! ( # " " ! "7 % ) 9 # D 6 " "H< 7< - " AC A ) < E) "- 7 < "H - * 0*7"- 0 %) %

$ % ' D" ( ) 1 D"" ' '9, !; 9 )' ' ( , 2515 7-8 ) " A “) $B , " $@ $ E $ % < !”, - " " $@ $ A "#* " " % "#* 0 % " , " ) 2519 3 “ D" 7 ,' )- 0 " 1 "H % '< 7 “ A '9, ! C E C- $ E , A 7 " E < 7 7 A <$) , <$, ! E) "E) 7) ) E) "E) 7) ) E) "E) 7) ) ) < 7yG E " ",' E 0 * ! !" 7 ! A 7 AC AC ) , " ! ! !, < 7yG , < ! $; "$; 7 AC < 0"7 " C ….. < 7E A '9, ! C D $; "$; A '"0 7 $; "H !E A C $; "H !E A C " 7 "H !E A C ", "H !E A C E) < < 0"7 ” 2 ! % H % 1 ( % 7 ) 3 . 0 " * , "I !* 7 3; ) " ) )' ' ( , . . 2506 ) " A “) $B , " $@ $ E $ % < !”, - " " $@ $ A "#* " " % "#* 0 % " , " ) 2519 4 “ 7* ' C%' C ""#$ 35 & 33 E "7 " C < 7 A " C E <$ "0"7 ! % ! " E <$ < 7 A " "7 C E "0 ! E ! % ! " , ! 9W E < 0"7 " C "7 C E 7 C ! 7 C "7 " C *- C ,DC E $V C 7 C < $B - ) 0 E " "7 " C - * - ( E * < " ! % ! " < "H y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”

3-3 - !E 0*7 E " ' !' ! C $B , ! 0*7 - " 7 C " ) " , - " * E )7 ! !0 %* )A E FAC , !0"7" 7 " " ' !' ! 7 $ 7 "HE ) , - " A - < "HE " E $V0 " A E E ) , - " ,DC " C D )7 ! "H " $B * 3) !" ' * 9"

7 D !" ' ' 0 % * 9" * * " $") ! ) $B 0 ! " ! " ' !' ! "I ! " ! " "H) ! E "I ! "# % H H A ! D ! " 4 ( #&" , $ % < $ ! 0$ <$ "" * A C! * $B " * A " ) " - " ) " *7 $ % )A " $ % "Z# E $V . . 2398 0 %< " ""I !*7 S A "# $ %9! , $ % < " " $ %" . . 2399 7 ! ,* FD \ % 7 A FAC < 9 ! % '< 7 â&#x20AC;&#x153; ! 7( !E "- 0 % ) 0 % " % ) 7 "<$E 200 , 9 ! E E , ! , 0"7) *7 $ % , ! 7< 7 D 10 $V 0*7 % 7 ! 7< < 7 â&#x20AC;?4 $B " $G " E *7 * A " , $ % < 9 ! 7 ! 0*7* " * C " "E $ % $B ) " " C ! " / 9 !" ,' ) ! ! A AC " %$ " E ! " 5 " $@ $ " $") 0 %,! !" ) " *7 $ % 9 ! , $B ) " - ) - E " / %$ ", 9 !" ,' ) ,DC A "" 0 7 E 7E 0 7 A C <" " A $ A C )7 E 7 !E " '" "$; E 70 %)7 , 7 < " "$ %" ,' ) . . 1239 ( . . 2420) A - " " < 7E " $ 7 ! E " 7 $ 7 9 ! % ' < " #0"7 #I " A "0 7 !,' ) 9 ! !'* " 3 $V $B 5 $V A E E " 7 " * ",DC 5 E 7 C< " " " E " #I A $B "& E " A ) < 0"7 6 E ! ! ! - * A E A - ) 0 " $ % ( *7 S < 0"7 * 0 9W 9W $; A - ) - * ) 9W 0 %9W 0 0 %< " - 0 - < E 9W " 0 !E 7 * $ %" "9W . . 120 9 ! " "9W 0 E 7 !" 7 % Torrens System - E " A - ) 0 E 0 7 " 7 0 % "E 0"7 E ! 70 $B - ) 9 ! "& "7 $ ! $B "& 0 E 7 *7 < " ""I ! " ! " " !W < 0"7 % * "9W W 2 D W 6 . . 2479 0 %W 7 . . 2486 % * 7 !" " 7 $ 7 $B *, 0 7 ' " 2478 % *) )' " < FD 9 ! ' 7 0 % # - " A ) "- < ' " 2485 % * 7 ! "

4 5 6

0 6 0 7-8 0 9-11

3-4

% ! 0 % * " " ! " ! * $ % "I !0 7 0 % !

' " 2486 0 %W 2 . . 2492 % * E 7 " ! " ) *7 ' " 2486 0 %W 2 . . 2493 E ' "I !, * < " $ %" !" "9 ! % *E E $ % "I ! . . 2497 * C 0*7 1 ) . . 2497 "I ! " ! " " ) ) 0 % E D $B <$* $ % "I ! . . 2497 7 E $J ' 4) " 0" <, * "I ! A 0" <,$J #&" , $ % E 7 "Z* #&" $V . . 2541 < " 0" <, * "I ! 11 W A $B 0 0" <,$J #&" , $ % E - C< "I ! " ! , " 0 % ! 3 W < 0"7 4.1) % * " 7 ! A !" 0 % '* " . . 2542 A " ' A !" A '* " $ % ( * " ' E %!%! 0 % * " ) ) , * 7 D ""I ! " 7 ! A !" 0 % '* " E %!%! < 7 " 50 $V 0 % *7 !' "<$< "< 7 " 50 $V - E E " 7 ) ) ",DC 9 !E " 7 9 *" "E 7 7 0 %E $B "$ %" " - % C9 !" - < % $B " 7 " 7 ! A - <$$ %" !" A '* " E %!%! FD A 7 $B * " D E " y~ y #&" , $ % 4.2) % * ) ' (W 3) . . 2542 0" <, * " " [ " < FD " ?E ' , ) *7 0 % * ')) "I ! A 7 $B ) *7 A E ) " * , "I ! 7 !" ) )' " 0 " $ ! $ ! 0$ , - " " ! " " - * *7 $ % , E " 9 !"- E - * *7 $ % , E " * , ! A \ " * *7 $ % C 0"7 ) < ' * 0 %0" <, * 7 " A " ?

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

3-5 - !) % "0"7) *7 , $ %" " " E " C $B $J ! E " * E , ' , ) *7 * $B " "- FA C E " ' " ! , $ % " - $ % $J ( %F F FD $B * " D E " y~ y #&" , $ % 9 ! 9 ! * 96 0 % * 96 * E 8 " "- E , ) *7 0 7 $ % "I ! "I !"- E ) *7 FD < - ' < 7* - " 7 9 !E < FD A E $B ! 7 !< < 7 " D < 7 0 %* < ' * " & * $ % ( , ' " ) *7 ' FD * $B $ %9! *7 #&" 0 % ) , $ % A $B " " ) %" " 7 " ' < $ %" E $B " " , " 7 " ' * "I ! 7 ! " 7 " ' < %!% " - " ' * < 7 !" 7 $V0 % ' * E ) *7 < * ! 7( !E ,*" ' ) ,* A ! ,* A ! (7 !E " - $B ,* ! 7 !* "I ! 7 !" A ) *7 FD < ' *E < FD * * 96 " % - " " " [

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

3.2

7* ' #$

"#$%

E $ % < ! AC $ % 320.7 < 77 7 D " < $B $; < " 7 D < " < $B A E $ %9! , " & " A A " % $ % 7

" - , " 0 , A 0202/9166 19 " "I ) 2526 A - A C , $ % < !

3-6 E $ %9! 7 " 7 C- ! % _ _ 7 A )A " - <$E $ %9!

"#* " !" '* " " " ! 7 ! A " " A

" % "9) , "I ! ! 7E , % C 7 < 7 "I !E 9 ! W % * " " '"$ % ( < E ! " "0*70 7 * $ % ( , ) )

A 0 7 * * '$ % ) , " E $ %9! D 0 7 " $B $ % ( E 7 S < 2 $ % ( )A , &0 % , " 1) 7* ' # $

% "#%$ 0 ( , & A $ % ! < " * $ % "I ! < 0"7 * "- < E $ % "I !0 7 0 % ! * 1304 FD !" 7 *, 0 7 $B ! '" , 0 7 FD E A $ %9!

A < A $ %9! 7 " * $ % "I ! . . 2497 * 2 0 % $B $; * )- - " ) E % * $; < ' " 2484 % *$ ; 0 7 * . . 2507 *7 <$ C 1.1) $ % "I !0 7 0 % ! * < E * 1304 ) 7 * , 0 7 C ! '" , 0 7 FD E A $ %9! A < A $ %9! 7 " 7 (1) " 7 $ 7 0 % FD )A A C A " $B , 0 7 9 ! $ %" A * "I ! $B - , ) %" " 0 7 * %* 0 "#

A " E E $ %9! 7 " E $ % $B ! 7 !0 % - " * $ % "I ! * 278 % * A " ) . . 2511 * 69 % * $ A "#* " . . 2517 * 4310 0 % % * " $@ $ A "#* " . . 2518 (W 3) . . 2532 * 2611 " "" E $ % ) %" " 0 7 * A " 7 $ 7 A < E $ % < E $ %9! 7 " * * 20 0 7 $ % "I ! 0 % % ! ) %" " 0 7 * W 9 ( . . 2529) , 4 0 %, 6 " 7 $ 7 - <$E $ %9! 0"7 " 9 !" % " A )

" $") , E , &0 %E - " ,DC % ! " 7 * * 8 8

$ % "I ! * 27 “ " " 7 " A ) " , & - <$ * "I ! A 0 - , &FD < ')) E ) ) E #I A $B ! 7 !0 % - C! < ” 9 % * A " ) . . 2511 * 6 “E & - , & A E $ % < * C ) 0 %$ %" $B "0 7 E C 9 ! * C $B ) * % * C” 10 % * $ A "#* " . . 2517 * 43 (2) “ E ,*9) " $ C $B * , 0 7 FD $B " 7 $ 7 A FD )A A C A " $B , 0 7 9 ! $ %" A * $ % "I ! 0 %* ( , " 7 $B 0$ H"0$ ! ! 7 ! E C $B ! , " % "#* 0 % " A A E E " $ ” 11 % * " $@ $ A "#* " . . 2518 (W 3) . . 2532 * 26 (3) E ,*$@ $ C $B * , 0 7 FD $B " 7 $ 7 A FD )A A C A " $B , 0 7 9 !$ %" A * "I ! 0 % C ! 7 " ,*$; < * * ) % & * E $". - - C E E " $@ $ A "#* " <

3-7 0 7 $ % "I ! - E " 7 *" $B ' * % * ' . . 2518 ! 7( !E* " 0 , " % " ) E " " 7 $ 7 ) % E " " < $B ,* ' "# * "H - " < * "I ! W % A E $B ,* "# ' * $; $; 0 7 * ' ! 0 7 * A ) % & * * E AC C $B ,*$; < (2) ! - A E 7 " A 7 $B ! , 7 $ % % E ! 7 " " "* !7 "I !E < FD < 0"7 !* C- % 0 ! , ,7 ! $B A E 7 " 7 % $B '7 C! * $; A %$ % - 7 $B * - E " 0 7 C $B <$* $ % "I ! 12 A "I ! W % E " "I !"- < 7 13 % * "# %$") ' " 2457 E ! - ( $")

E " * * "# $B * , 0 7 A E 7 " % * . . 2496 E !" * 0 "# $B * , 0 7 A E 7 " E ,* C S % * " A E 7 C- < ! . . 2496 0" <, * 9 !$ %" ) %$@ * W 50 18 " ) 2515 E - " 7 E " 0 "# ,* 7 C- - ) D 7 "H C- 0 % % $ FD " 7 < - " 7 E ! - ( A $ - ( $B

$ % - " - ( $B - " 0 " 7 A E - " " FC - F 0 %0" $ J * "- , " 7 %* - C % 0 ,* C- $ % " " C ! * , 0 7 ! 7 E ) 0 , 7 " A & " A 7 E ,* $ % E ,* <y E ,* "H $B - , 7 ! C S 0 "# !7 < "H* $B * , 0 7 A E 7 " FD " % ! ! 7 <$ C 7 D < $ ! ( " E $ %9! <$ A "E $ %9! 7 D " " *AC , '7 C! * < 7< E % $ ! <$E ) A " " 0 $B * A $ 7 ! C < , " 0 "H % " '" '" , <$ - $ %9! " " "H " $J " $ % - "0 %) , ,* % 7 E 7 ! % ! 9 ! < "& 0 D $ "@ 7 * , 0 7 A E 7 " E %!% - A " "$ % '" '"

- * * 8 0 7 $ % "I ! C $B - , " 0*7 & * 7 " " % < !< )- 890/2498 16 ) . . 2498 E 0 % ', ( - 0 "# 0 % - " )' ) $G " C ! $B * , 0 7 A $B ! , 0 7 * ,* AC 13 " Z# ?, )- !$ % "I ! , ) C 4 " " ' , 2537 60-61

3-8 0 % 7 D "H " - <$ E " $ % * "I !$@ $ 14 A " % "Z#I " ( - <$ $ %9!

A E " ')) A 9 !" * $ % "I ! * 8 * , % ! , " 15 $ % E $ %9! 7 " < " A - ) - 0 - 68,768 0$ AC 4,327,454-1-12.3 < 7 (3) ! E A $ %9! , 0 7 9 ! W % $B $B * C , 7 ! "

A < A E E " , " % " & " 7 ! , & A S * * '$ % ) , 7 " 7 A E E " , " [ _ _ " 7 A 7 $B ' * % * ' . . 251816 ! 7E ) 0 , " "# FD $B A " 0 % ) %" " ' E " "- 9! !

" " [ 0 % " E " $") 0 - ' "# E 0 % $ %9! ' "E

A $ ! ( " E < 9 !* " $B % "Z#I " ( E 0 7 " - <$ 17 E " $ % * "I !$@ $ - E A $ %9! , 0 7 9 ! W % A ' * "I ! ' A D $V 2541 ,DC % ! < - 17,884 0$ AC 1,094,634-0-88.2 < 7 " " C ! $ % ( "I ! W % 0 7 ! 7 % "# * ! * % * % ! ! \; ! % "# * ! . . 2479 , E % ' * % * ) % . . 2505 A , A 7 , ! * % * ! . . 2490 A , FF E ) *

FD E $B * C , 9 ) ) $B *

% * " $@ $ A "#* " . .2518 (W 3) . . 2532 * 26 (1) “ E ,*$@ $ C $B * , 0 7 - A E 7 " 0*7 A "E $ %9! E C A < $ ! ( "" $B - A E 7 " "H A A ! E $ %9! C ! 7 A ! < 7 $ ! ( "" $B - A E 7 " A < 0$ A E A E 7 " 0 9 !) %" " $ %" E " ' "# 0 "H E % "Z#I " "- ,*$@ $ C $B " ( " $B * , 0 7 - " 7 9 ! * - " ( * $ % "I ! 0 %E .$.". - - C E E " $@ $ A "#* " < ” 15 ! $ % - $V 2541 " 16 % * ' . . 2518 * 4 “ ' !) 7 ! $B ! , 0 7 '" 0*7 * , 0 7 *7 <$ C (1) " 7 $ 7 0 % FD )A A C A " $B , 0 7 9 !$ %" A * "I ! (2) ! - A E A < A $ %9! , A E 7 " $B * 7 !* C- % $ 7 ! , & " $B * ')) 0 %, ) " $") < 7 A 7 $B '” 17 % * " $@ $ A "#* " . .2518 (W 3) . . 2532 * 26 (2) “ E ,*$@ $ C $B * , 0 7 - E A $ %9! , 0 7 9 ! W % A < A < * ) * " , " A " % " ) < E ) ! ! 0 E % "Z#I " "- ,*$@ $ C $B " ( " $B * , 0 7 - " 7 9 ! * - " ( * "I ! 7 ! '0 %E .$.". - - C E E " $@ $ A "#* " < ”

3-9 1.2) $ % "I ! . . 2497 * < E * 2 ) 7 " FD < *" $B " ?, ')) D ')) E E A 7 $B , &" $B "I ! 0 7 0!" , &0 %, " ' " 0 7 $ % ( , * " 7 , * 0 % - E H 7 % * , 0 % < $B " , ')) "H %* $B , & , & ") ) 9 ! " < 9 ! , ) ) 9 ! %" A & ' * E , <$ - $ %9! $0 E $0 D 7 ) ) A $ 7 .). 1 A E A < .$.". 4-01 * "I !$@ $ $B * 0*7"I ! E !" !') ,DC $B , *7 " 0 7 E A ! $B * , 0 7 18 C ") ) $B *, 0 7 < 7 7 %) ) $B 7 E "H %< 7< " ? 1.3) "I ! " ! " $; < < 0"7 % * $; < ' " 2484 * < E * 4 ) 7 “$; ” !) 7 ! < ')) < * "I ! 0 %E * 54 "- E E "7 0 A $; A " % - !" E S $B " - !$;

A , !D A ) ) $; A * A A 0*7 %" % - ( !E ,* < - 0 "< $B $ % ( "#* " 0 % & * < $ %" E " ' "# A 9 !< E ' * " " % *$ ; 0 7 * . . 2507 *< E * 4 0 % * 14 ) 7 “$; ”

!) 7 * D ( , ! ) D - C - % " % 0 % ! % ! < )' ) < * "I ! 0 %E * 14 "- E E ,*$; 0 7 * E ')) E !D A ) ) - $ %9!

A ! 7 !E "7 0 $; - < "H , $; A " % - !$ %" E S $B " A !0"7 ( $; 0 7 * 0*7" - < A "H

, $; * * , - $ %9!

A ! 7 !* * * A * * " % - " * * E $ %9! * * A " % - " * * A * ¡ A " - < A "H , $; * "I ! 7 !$; < D H < 7 "I !< 0 7 , &0 % , " " "" " , & * ! * " < E $ % E $ %9! E )* A E $ % <$< E $ %9!

7 " 9 !< 7E )' ) E !D A ) ) A $ %9! , * A " ' 7 , * A < - & E $ %9! A " " % " ' " # ! " * 0 % 0 7 , " E $ %9! , & 7 E 7 % * '$ % ) E " ' "# $; < FD $J ' AC $; A ! $ % D E , AC $ % 19 2) 7* ' #$

% "#$% 0 ' , " E C ! D ')) A * ')) " ?E 9 !

* $ % "I ! " " " 7 < < E & 0 7 " < ! . . 2540 * 48 )0 " ) 7 “ , ')) E ! !7 < ) )' )

$ % "I !0 7 0 % ! * 1306 AC $; < E $V 2504 $ % ! % 53.3 , AC $ % 0 % * - E $V 2538 AC $; < ) A ! 82.1 < 7 A ! % 26.23 , AC $ % 19

3-10 , ,*0 7 0 %" - " 7 7 C !7 $B <$* "I ! * E E ” C " E $ %9! E , " D $B <$9 ! % "< 7 "I ! * - " " E < " E $ %9! " 0 7 * $ % ( , " " " )A (1) A "#* " (2) A !" 0 % " (3) A '* " (4) A ! 7 ! "I ! $B " 0 " ! " " A ) 0 %E $ %9! E ( )A "I ! A "7 C< " " % * " A 0 % . . 2495 A " " ! " " A *7 < " !" "0 % " % *" A . . 2518 * '$ % )

E " " " E E ,* A A A / A A 7 , A ,DC E 7 A 0 A

A 7 , A < ) ! ! A E A - E ! ,DC " ', "# % ) % " ! ) $B % ! ) ! " E $ %9! E ! ) $ ( !, $ % 0 % ( , ) A 7 " #&" ) 0 % ( 0 A - "# A % 0 % * ' $ %9!

A )' )7 E $" $J*!" $ % * * A 9 ) A A - ' "# ! " * ( $ % A )' )7 E * 20 " ""I ! A ! $ %" ) %$@ * W 286 24 Z " ! 2515 $B "I !) )' " , " A " - " $B - " 0*7! < 7 " ) )' " - E " " " C " 0 9) " A " E " "H< 7 " * * " " A D ""I ! A ) )' " , " E $B <$ !) ! ! A $ %9! , FAC 0 % A E #&" ) 0 %" A $ %" , ) %$@ * " 7 < "!" "9 ! % * " . . 2543 A "- * " E " )' ) FAC 9 ! W %" < E 0 %" "- E - ' "# $9()0 % " % 0 % A E " ) ) 7 * E " - ' " " < " % ! - " ' *0 %" ) )' 0 " <$ 7 % 0 %"- E " ' *E 0 7 "I ! "W D - ) )A % * ) )' ) . . "E 0 % *) )' " "7 ) ' " ¢ 0 % % *) )' " "7 E ,* < ' " ¢ FD < $ %" E A E % 0 % ) " "

" "7 ) 0 % A $ % ( E " ) )' " ! " ) ) 0,H 0 ) 20

“ A ” !) 7 0 9! !0 %9) " C * " ) )' 9 ! <$ A E $B 0 E " / 0 %" - "# A 0 % " ! , A E " E $ %9! E ! " ) ) 0 %" , 7 " $9() " %0 % ( 0 A ' * '$ % ) , " A “ A W %” !) 7 0 0 %9) " - " A / A - "# W %0 7 A " " " ! , E A 0 % " ! , A A $ %9! 0"7" A

3-11 $ ( ! " $G " )) ( ! " ', " "# )' ( 0 " A " $J*!" 0 %" - !) % "0"7" D $ $ ' "I ! 7 !" ) )' " "7 ) 0 %"I ! 7 !" ) )' " "7 E ,* < !E 7 0 % "I ! C W " 7 , $B W ! " C % H < 7 " E $ %9! , " "H , - " < * "I !, * " " C " %0!"* $ % ( " E $ %9! , " , * ) %

* " 0 7 $ % ( " E $ %9! < C 1) "I ! " ! " " E $ %9! A "#* " 9 ! <$" E A " "#* < 7 , - " 9 !"I !0 % $B " E E ,* 0 A % - E " A C , ! $B * " , A E $J ' " " %E A !C * "7 E " ) A - ) 7 " C! '" E ,* ' - E " " < 7 D $ % ) " 9 ! " * % * " ', . . 2535 $B * 2) "I ! " ! " " E A !" 0 % " 7 E 7 $B " E E ,* A 0*7E $J ' A "9) ,7 ! < / E A 9! " ",DC - E " " *7 S " % !<$ 7 A ",DC FD "H< 7 , - " " "" " !7 " ! , " * ' * ! 7 "Â£ F ' * C- AC * % * * ' * ! . . 2535 % * C- AC . . 2521 A " ! , " " " * % * " . . 2507 $B * 3) "I ! " ! " " E A '* " "I ! " ! " 9 0 % ) '* " 0 )A % * 9 . . 2535 % * " ) '* " 0 7 $ % < ! . . 2522 0 % " ! , " % * 7 0 % "# )' ( 0 . . 2535 E " ) )' # " "9 % * " ', . . 2535 C "I ! E - 0"7 7 % * % ! " " ' ) . . 2528 % * . . 2596 % * ( *- 0 % ) " 7 *- . . 2537 $B * 4) "I ! " ! " " E A ! 7 ! " ! , " % * ) )' ) . . Â Â&#x203A;Â Â % * ) ' . . 2522 % * " . . 2507 % * " ) %0 7 * . . 2537 0 % <$ D " "# ) % * ', !, $ % * % * " ', . . 2535 % * "# ) % 0 %) $B % ! ! !, A . . 2535 " " C ! " ! , " " $9()*7 S 0 % " " C- ! " ! 9 ! '$0 " % %E " E $ %9! E , * E " , "I ! " - " " E $ %9! 9 !"I ! W ! A * " E " E < 7" % *7 $ %9! , " ! A A $ %9! , % < 7< * '$ % ) E " ) )' 0 " E $ %9! A $G " " " % '"* , 0*7 !7 E

3-12

3.3

7* ' #$

9 %0 % "#$%

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

$ % "I ! * 34

3-13 - * " A E A - " " A ) < 0"7 " A " "H ( # E * " FD $ "@E 9! ! . . 253022 0*7! < " $@ * !7 $J A ) ' 0 ,DC A #I " , , ! ! - ! & 7 E 7 % $B $J A - " E $V 2540 ) % & * * A 4 "' ( 2540 E * C ) %" " D"# 9! !" " % !" A ) " ! " D"# A ( # : * " "I !E " " % !" A ) 0 %" yJ ) ) H "$ % !7 " , , E E * " ( # A ( # ! E " "H ( # E * " A E " " % !" A ) 0 %)' ) AC "#* " < 7E 7" - " " A ) 0*7 $B " "H !< ") ' 0 % " % ! - "<$ 7) < 0 %) ! " 23 *7 < " - 7 % * ( # 0 % $ " . . …. FD % $B " !" " % * ( # - ' . . 2508 % * ( # 9 A 0 % . . 2475 0 % % * "- ) $ " , - " $ % ( # - ' . . 2529 < 7 ) H , ) % & * A 8 " ! ! . . 2541 - E " )- " ! " ) % , ( # 0 E 7 * * ) , , % C"I ! " 7 ! ! 7E , C * , " 7 24 D '$< 7 $J ' $ % < !< 7 "I ! - " , " A ) , " A * ')) $B ) < ! A *A< !0*7 !7 E D $B 7 7 , "I ! $B *'$ %"

D - E " " " FAC $B - " 0 %< 7 E "I ! ! 7 $B ) A A A " " % '"* , C E A 0 %E

3.4

7* ' #$

"#$%

" E " $ % 0 %" $@ $ $B " " % ! & A " ) ) ! E7 " $ % - E " " A < A E $ %9! E " " , & A " A < 0 %< 7< E $ %9! " - E " $ % A "#* " < 7 $B , * E E " $ %9!

E #&" "I ! " ! , D < 7 $B "I ! " ! " " " % !" A ) $J " 7 E * ) ' 0 E 0 7, " $ ! , , C ( " 7 0 % * )7 7 < 7 $B < 7 7 % $B " 7 9 ! - %)7 7 $B A

! " D"# A “( # : * " "I !E " " % !" A ) ” 9 ! ) %" " D"# 9! !" " % !" A ) , " $ %" " yJ ) ) H A “ 9! !" " % !" A ) 9 ! - " ) %" " / " #&" 0 % ) 0 7 * ) %" " $ % ) " / " ("$. ) 24 * ) % & * A 8 " ! ! . . 2541 22 23

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

A A *% " W ! A " E* C $ %

2514 3,006,474 (15.86) 1,679,661 (3.80) 6,420,170 (27.09) 498,470 (3.99) 11,604,775 (11.68)

2521 3,906,370 (16.01) 1,854,879 (3.76) 8,341,991 (28.79) 638,175 (4.74) 14,741.415 (12.17)

!T +. . 2528 5,531,576 (18.96) 3,295,551 (7.09) 7,263,335 (25.05) 429,383 (2.84) 16,519,845 (12.84)

2531 5,890,884 (3.51) 2,944,799 (2.27) 8,907,523 (4.82) 1,021,585 (0.33) 18,764,791 (10.94)

! *' : * ,E H ! D - ! %, AC 7 ! " AC A ) " "#* : - " #&" " "#* , " " "#* W *7 S

2535 4,643,882 3,006,089 6,372,684 435,836 14,458,491

3-15 , * , , AC 7 7 D $B % AC "#* " 7 D " $ ! "$J " 7 <$ 7$J A )A " ! "#* " <$ 7 "( )" "#* A "" *A * !7 ", ' " FAC , ! ) ,DC !7 H - E , 7 D , ! , * E 0"7 ')) A "( )" "#* ",DC 0 % 7 D < !" "" E 7 A " , ! % "E 7 %*" ! 7( !E* ) , % * " 7 A "#* " . . 2524 " E 7 D 6 $V $ "@" " 7 $B *' D - E AC E $ %9! " "#* 0 %" 7 A $ %" "#* " E ( )" , " ! * " "#* - " #&" " "#* 0 D - AC E ( )" "" 7 6 0 < 7 E 7 $V 2529 D 2531 9 ! " 14,995,670 < 7 E $V 2529 A 14,352,675 < 7 E $V 2531 0 % A D $V 2535 AC E ( )" ) A 12,359,857 < 7 <$ D 1,992,818 < 7 "" ! "#* " "#* " 7 D < 0 - " E 79 !" '" '" , - " 0 % ! 7 !E A C , & 0 % "#* " " 7 D " ! $B < - " FD $ % 7 - D 454,819 ) ) 0 E * 3.4-2 , " 7 ! 0 E H - - " ! FD A ) < 7 " 10 < 7 FD ! 7 $ % " 7 6 0 ) ) , % - "A < - " D < - " ! 7 "" 7 1 ) A & "#$ 3 .4-2 : < "#$"9 72 * % & A :

A A *% " W ! A " E* C $ %

0 % "#$% 0 ' & < > #"#$% #< >' 5 < > # 5-10 < > > 10 < > 181,125 290,695 275,248 866,602 (11.22) (18.02) (17.06) (53.70) 107,556 116,910 212,089 1,821,566 (4.76) (5.18) (9.39) (80.67) 168,992 74,694 79,295 780,537 (12.95) (6.96) (7.38) (72.71) 27,146 83,497 91,428 439,436 (4.23) (13.02) (14.25) (68.50) 454,819 565,799 658,060 3,908,141 (8.14) (10.13) (11.78) (69.95)

! *' : * ,E H ! D - ! % : - " " $@ $ A "#* " , 2532

1,613,670 (100.00) 2,255,124 (100.00) 1,073,518 (100.00) 641,507 (100.00) 5,586,819 (100.00)

3-16 " 0" <,$J " < - " , #I E %!% 0 " $B " ) " A 7 ! A "#* " 9 !" 7 " " 0 7 0 " $B " 7 FAC % ! E $V . . 2478 9 ! ' E 7 FAC E - ( - "" $B '7 0 " - 68 ) ) 4,019 < 7 0 %" E $ ) * 0 % ) ! #I " " ,* C - 7 E 0"7 #I * % * A " ) . . 2485 9 !" $ % ) %

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

7 D" ) " 7 " <yyG \; ! *0 7 $ % < ! - " 9! !0 % 0 < ! . . . 0 %" [ 0*7 " < * ) % & * A 22 ' ! 2525 0 " , 7 ! *7 S "H* !'* A < 7 ,! ! 9) " *7 <$<

' ! ! ( ), " $@ $ ; 9 ' ' " , !0 %" FAC 0 7 $ % < ! (2515) 83 ) " A “) $B , " $@ $ E $ % < !”, - " " $@ $ A "#* " " % "#* 0 % " , " ) 2519 24 26 9! !" E 0 %"

3-17

* > (1) - " " $@ $ A $@ $ A "#* " "#* " (2) " 7 "

" ) (3) " / (4) " $; < (5) ) " '* " $; < (6) " $ % (7) " $ % ) %

(8) " (9) - " 7 / (10) - " 9! !0 %0 " % < ! (11) ) " 7 (12) " <yyG \; ! *0 7 $ % < ! (13) ) " ) %

7 D" (14) ". .$ "

"#$ *> 9 . . ." $@ $ A "#* " . . 2518 . . . A " ) . . 2511 0 % / * ) % & * / * ) % " " 0 7 *

7 $; < / . .". * ) % & * / . . .$; 0 7 * . . 2507

7 $; * ) % & * A ! #I " " * ) % & * /$ % ,* C- 7 A "" ,A "I ! . . 2497 ) * . . . A " ) . . 2511 0$ E 7 / 0$ $ % "I ! . . H" 2497

7 "

* ) % & * * C 7 * !7

)- !" & *

,' ! ' A ! #I " " ,* C- 7 "" "7 ,A ) "#* " 7 D"

$ % "I ! . . 2497 * ) % & * / * ) % " " 0 7 * * ) % & * / * ) % " " 0 7 * E ,* A C A ) ) * ) % & * / * ) % " " 0 7 *

" 7 < 7 7 ! , & ! 4 7 ! 7 C - " 9 ! "I ! * E - < " " C $B " - " A " 0" <,$J W % A

A $B 7 D , " ' * * '$ % )

" 4 7 ! " 7 )A (1) " * $ % "I ! . . 2497 (2) " 7 " * % * A " ) . . 2511 (3) " $ % ) %

* % * A " ) . . 2511 (4) .$.". * % * " $@ $ A "#* " . . 2518

3-18 3.4.1 %"#$% & ! 7* "#$% " 9) " E 0"7$ % 2 "# % )A " A E 7 0 %" 0$ H"0$ ! < 7$ ! * $ % "I ! * 27 * 30 0 % * 33 * $ % "I ! C $B " ? < %< " E $B 9W A .3 - E " " % - *" E S " - < 9 ! < 7 7 % $B " - , !\ " , ! E 7 _ _ - E ) ) 7 * $B ' " 9W A . .3 C $B ! , " 0 % ')) <$ 7 ) 7 $B " ! A A < 0 % ) " 7 " ! $ % ( A ) %" " 0 7 * < " % ! 7 !" A $ % E " - <$E < " %< "E " FD * - $ %9! E 0*7 < E 0 %* - $ %9! E 0 H ( !E 3 $V A ) "- 0 C "H , 9W A A " - $ %9! * * 30 * 9W A A " - $ %9! < "" "# % C 9 9 ! "- *7 <$ C (1) "E E A 14 ) 2515 9 ( !E "- $V 0*7 < 9W A A " - $ %9!

(2) "E "7 14 ) 2515 W % &E " 7 ! A E $9()0 % A S A "" 9 ( !E "- 5 $V 0*7 < 9W A A - $ %9!

0*7" 9 C , !" < 7E E ) 0"7" C *" " A 9 E 0"7 " A ) " , & * "I ! 7 !" * C ) " , & & " * C ,DC 9 ! % * A 9 E 0"7 " A - % C9 !< ' * " ! % ! " " " C ( !E "- 9 < 7 ! 7E ,7 ! ) ) * , A $V 2541 " " " E E " $ % 0 $B - D 26,151,260 0$ $B AC 126,409,196 < 7 0 E * 3.4.1-1 & "#$ 3.4.1-1 : ! ' ". "#$% " $ ! '" & F &> !T 2444 - 2541 $ % ( " 9W . . 3" . . 3 E : ! $ % - $V 2541 , "

- " (0$ ) 15,652,263 8,070,834 2,040,954 387,209 26,151,260

AC /< 7 59,779,871 44,599,238 17,979,293 4,050,792 126,409,196

3-19 3.4.2 %"#$% & +

// & %"#$% '+ $ #+ +. . 2511 - " 9 !

7 ! , & 2 7 ! - " E " $ % )A " 7 " " % "#* 0 % " 0 %" $ % ) %

" % 0 0 % " ) 0*7 % 7 ! - " C (1) " 7 " * C " ) * % * A " ) . . 2511 9 !" $ $ ' A E " #I - " 0 % ! 7 ! C $9() AC & #I < 0 E * C $B " % ! * % * " . . 2511 ($J ' 0" <, $B % * " . . 2542) A E " $B ) " 0 %E " *7 S 0"7 " " A " " FAC " , ! " 7 " "#* 0 %" D"# A 7 E " % E " ' '$"

E " * " * 0 %" * C C A E " D""- " $ %" !7 ) !< $B 0 % & %) $B ! 7 ,DC E " C " 7 " - " E $, " ) " " 7 FAC A " " 7 " ) < - $ %9! E 0 % $B "* *7 " " " 7 5 $V 0 % - %)7 7 ! ' 0 %< A " , - $ %9! (" . 3) FD - <$, E " "9W A . . 3 < * $ % "I ! 0*7 A <, 7 ( !E 5 $V 0*7 < 9W A . . 3 %9 E C < 7< !" " *" " A 9 E " (* 3.4.2-1) & "#$ 3.4.2-1 %"#$% * %9 ' % > ' * 30 !T 2535 - ) "

1 2 3 4 5 6 7 8 9 10 11 12

! 0 70

W * ! )- 0 7 ) ' y " 7 ! - 9

)9 "

AC 9) "

! E 7 ! E 7 ! E 7 - $ % ! * " "- 0 '* *

'* *

'9, ! '9, ! '9, !

8,127 70,342 14,599 48,000 11,997-0-22 64,753 37,125 34,000 35,000 30,000 30,000 40,000

6,927 35,715 10,150 30,000 10,300 41,200 32,010 20,740 33,600 29,279 22,500 34,260

" A ' * E , - $ %9!

0$ AC 483 6,927-3-66 926 12,307-1-89 626 6,071-3-15 493 4,642-2-54 420 2,861-0-41 599 8,289-2-22 370 9,407-0-43 580 7,995-0-11 758 15,654-1-81 990 22,090-1-17 1,009 22,502-3-08 1,463 41,022-2-74

3-20 & "#$ 3.4.2-1 (&> ) - ) "

13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37

) % 7 < 7 9(", % - 7 ! " ' %0" C- !H 9$; C- %0 % ( ) !H * 7 0F%

" #&

7 W 7 D" ) 7 '7 % $] H

AC 9) "

'9, ! '9, ! ' ) ' ) ' ' $ ' $ ' $ ' ' %! " ' '" ' '" ' ' ' #I ' #I ' #I " % " % )

47,500 62,971 114,738 114,738 66,969 66,969 169,952 85,578 107,320-1-13 108,342 334,673 137,500 60,000 45,732 161,352-1-73 76,240 110,000 204,261 40,000 195,000 242,500 133,504 20,000 90,000 31,629-3-78

40,000 39,000 78,000 13,069 32,200 18,864 39,050 53,000 99,000 106,600 180,000 45,000 40,000 30,055 100,000 52,182 50,000 125,845 10,000 100,000 140,000 45,600 18,712 35,000 24,000

" A ' * E , - $ %9!

0$ AC 1,031 17,114-0-24 863 24,971-3-83 48 1,500-0-00 1,973 20,298-1-08 2,205 23,604-3-58 265 5,538-3-99 360 7,481-1-47 166 4,407-0-20 309 6,476-0-23 712 13,228-0-10 1,146 16,860-0-77 296 6,864-3-12 88 2,124-0-92 876 34,954-2-50 1,218 35,749-3-23 2,006 42,868-1-77 89 2,585-1-33 303 7,037-3-84 1,359 32,423-2-48 395 7,956-1-79 445 8,063-1-12 42 408-0-30 307 1,514-1-62

: " 7 " $V 2536

(2) " $ % ) %

- " * % * A " ) . . 2511 FD E - " $ % ) %

* C ) * ,DC E , & $B " 7 $ 7 A $; A 9 0 7 " $B 5 "# % < 0"7 ) * A 7 ! A #I <$ ) * A 7 ! A ! #I " ,* C- 7 ) * A 7 ! A #I E ,* !0 0 % ,*0 "FD , "7 " ! ) * A 7 ! A #I A $G ! " A 0 % #&" 0 % ) * E "# % # A / #&" 0 %0" <,$J E " $") $B ) * * C ,DC A " - 0 %

3-21 7 E #I < "$ %" E 7 S ) < !! < 7)' )!0 % 7 C % $B AC & ) ) E #&" < $B !7 %,! !E " , "<$E )* ) * % E 0"7 #I ! " < 7 - " $B , * A 0*7 ! H" ! < !A ) $B " ) 0 %< 7 " ' * ") %" " ) A " #I , $B " ) 0 , * C & $ %" 0 % ! 7 !E , ) $9() 7 % 0 7 C - 9 ! ! 0 % 7 " $ %" , " ) ' ' ! E " ) " !A " ) - $ %9! E * *7 " " " 7 5 $V 0 % - % 7 ! ' 0 %<

A " - $ %9! ( .). 3) FD - <$, "9W A . . 3 * $ % "I ! 9 ! A <, 7 ( !E 5 $V 0*7< 9W A . . 3 %9 E C < 7< 0*7" *" " A 9 E " (* 3.4.2-2) & "#$ 3.4.2-2 : %"#$% & ' %9 ' % ! ' * -

A ) /

$V * C . .

, - E " * C

A C C (< 7) 1,222,000

A C -

! *' " < (< 7) 680,348 A C 7 A , '" ) 279,732 $B A C A " " ) 157,367 " A E % 64,298 $; < 20 % 0 % " ? 175,250

% '

2483

% "Z#I " . .2485,2518

* "yG

) )

2497

% "Z#I " . .2512

336,323

2500

% "Z#I " . .2512,2517

247,625

) C - E

$ '

2501

% "Z#I " . .2512

117,288

2499

% "Z#I " . .2512

195,625

6 7

$ % ) ,

" % ! ' ' %"- # '9 "

2516 2514

18,675 239,541

11,047 105,062

' 7 9 ? %

2490

% "Z#I " . .2528 $ %" ) %$@ * W 345 .13 .).15 % "Z#I " . .2521 $ %" ) %$@ * W 345 .13 .).15 % "Z#I " . .2518

60,000

48,883

"- 0

3-22 & "#$ 3.4.2-2 (&> ) -

A ) /

$V * C . .

, - E " * C

% "Z#I " . .2512 % "Z#I " . .2518 $ %" ) %$@ * W 246 .3 .!. 15 $ %" ) %$@ * W 350 .13 .).15 $ %" ) %$@ * W 346 .13 .).15 $ %" ) %$@ * W 347 .13 .).15 % "Z#I " . .2518 $ %" ) %$@ * W 349 .13 .).15 % "Z#I " . .2518,2529 $ %" ) %$@ * W 352 .13 .).15 $ %" ) %$@ * W 351 .13 .).15 % "Z#I " . .2512,2518 % "Z#I " . .2512,2519 % "Z#I " . .2512,2518 % "Z#I " . .2512 % "Z#I " . .2517 % "Z#I " . .2512 % "Z#I " . .2512 $ %" ) %$@ * W 344 .13 .).15 E % ' ) %

% "Z#I " . .2512 $ %" ) %$@ * W 348 .13 .).15 % "Z#I " . .2517 % "Z#I " . .2512 % "Z#I " . .2517 $ %" ) %$@ * W 355 .13 .).15

9 10 11

,A ( " ' 7

! E 7 - $ # '9 "

2506 2512 2510

- C - 7

'* *

2507

,A ' *

, 0"7

2507

15 16

! - $

2516 2508

- 9 !

2512

- C -

2512

- *%)

2510

9 !

2498

)- !

2499

23 24 25 26 27

!) - 9 E 7 $ " !

2500 2513 2501 2502 2500

28 29 30

!C < "'W !

/ ( )E*

2520 2506 2505

31 32 33 34

/ ( )E* 9)"9 ? ) , ' 9*

2502 2501 2516 2507

A C C (< 7) 112,200 20,104 136,153

A C - " < (< 7) 29,165 15,405 118,230

244,354

107,218

370,700

234,206

96,250

74,251

147,187 118,000

102,164 92,861

58,312

38,510

91,572

78,459

280,000

170,000

151,000

120,918

105,000

73,555

118,750

46,779

16,938 18,125 253,177 211,562 60,575

11,629 12,075 146,527 180,815 54,404

1,020 35,625 221,000

645 20,172 161,345

384,901 21,375 21,875 325,000

191,780 16,732 20,803 190,703

! *'

3-23 & "#$ 3.4.2-2 (&> ) -

A ) /

$V * C . .

, - E " * C

% "Z#I " . .2517 0!" " ) / ( )E* * ) . 29 .).21 % "Z#I " . .2512,2519 % "Z#I " . .2512,2529 % "Z#I " . .2518 % "Z#I " . .2512 % "Z#I " . .2512

35 36 37 38

') ) %0 ! A

2500 2506 2486 2500

$ "

2517

40 41 42

,' % *(

2501 2512 2512

A C C (< 7) 293,744 128,796 18,265 21,000

A C - " < (< 7) 100,129 80,816 12,916 16,233

28,296

22,571

37,071 17,000 32,500

30,210 15,253 20,965

! *'

: " $ % ) %

$V 2536

3.4.3 %"#%$ & +

// & !) ! "#%$ '+ $ ' & +. . 2518 *' " $ %" E "I !$@ $ A " "#* " * ! E 0 %" ! $B 7 * ! )7 7 E * " ) , " - ' "# - E * "#* " ! 7E % * - "#* " < 7< ) $B 0 % ! $ ! " % " 7 0 % - 7 ! ** 7 E " ) !'7 ! " C E #&" ) " A " $") , $ % & D 0" <, $J ! " $@ $ * '$ % ) - ) , " $@ $ A "#* " )A " - E "#* " ) 7 ! " 0 %" A ) 0 %! E ) 7 ! A E " / !< , "#* " A E - E < "" $@ $ < 9 !" - , &0 % , " $@ $ (* 3.4.3-1) D - ) ! 7 3 "# % )A , & A FAC " " E "#* " 7 7 FAC A , - $ %9! / , C AC & 7 0 7 C- 7 - $B E ,*$@ $ 0 % / 0 % !< , "#* " 8 "#$ # ". <%

%"#$% & '!I <!& 7* !) !"#$% <% > (1) $ %" "#* " $B " A ) ) - $ %9! E , & (2) $ % ) % $B "#* " FD < 7 - " $B , * )A (2.1) ')) ! " (2.2) " D"# "#* " (2.3) $B '* , "#* "

" " [ 0 % A <,, $ % ) % $B "#* " "- < E % "Z#I " 27

% "Z#I " "- " " [ 0 % A <,E " $B "#* " . . 2535

3-24 & "#$ 3.4.3-1 : + F "#"$ #$ .!. . <% %9 ' !) ! "#%$ ! 'A""#%$ 0 ( +. . 2518-2542 / A A C $; < A ( ( )" ( )*% " ( ) A ( )*% " W ! A ( )E* " F F

$ % ( AC "" $; < A - " $@ $ - 0 "* ' $ %9!

* ) .

A S

AC $V 18 â&#x20AC;&#x201C; 42 AC < 7 - AC

6,474,100 1,414,192 13,152,461 21,425,590

31,818 0 130,312 274,705

75,469 375,701 1,114,146 6,091,392

0 0 315,900 21,658

507,466 0 2,800 145,253

7,041,853 1,789,893 14,715,619 27,958,598

127 36 462 685

5,796,067 48,215,410

323,307 760,142

313,337 7,970,045

677,883 1,015,441

0 655,519

7,110,594 58,616,557

489 1,799

: - " " $@ $ A "#* " $V 2542

"#* " < E %< " ? C ". A ( .$.". 4-28) $B " 0 "& " < 0 % , ,*, 0$ < ,. A ' *E , - $ %9! E ,*$@ $ ( .$.". 4-01) $B " ? A $B "& " < ' *E , - $ %9! E * "@ !$@ $ ). 9W A . .3 E " 7 FAC 0 % - %)7 7 FAC ) 0 < "" $@ $ *" "0"7 ! 9 ! < 0*7 %9

A 0 7 0!" E C <$! A < 0*79 <$! .$.". A "#* " " 7 E , & .$.". < " % ! " A ) 0 % " .$.". 4-01 ( A ' *E , - $ %9! E ,*$@ $ ) E 0"7 "#* " <$0 - 11,841,165 < 7 "#* " - 688,626 ! ) $B 0$ - 839,384 0$ (* 3.4.3-2) 7 " .$.". < "" % 0 % " ), $ % * 9) " ( A " FAC , .$.". AC 479,044 < 7 C < E "#* " 7 - 287,378 < 7 "#* " - 18,733 ! 0 % E 7 FAC - 131,681 < 7 "#* " - 7,603 ! (* 3.4.3-3) " "" E "#* " 0 .$.". ! " * * " , - $ %9! E " A E E 7 "#* " < " < E $ %9! E !7 *H 7 7 "* , ! 7 "#* " 7 E 7 , - $ %9! E ! ! % 3.19 < 7 - $ %9! ! * )A - 7 A C E 7 $ 7 E 7 A E * , - $ %9! 0 7 - <$, !E " A 7 - ! $ % ! % 0.39 7 C (* 3.4.3-4)

3-25 & "#$ 3.4.3-2 : 8 ". ' ". "#$%

' ". 0 9 !) !"#$% '+ $ ' & ( .!. .) +. . 2518-2541 AC

" A ) < 7 ! 0$ 2,812,931 120,153 144,350 726,389 23,751 28,396 6,246,297 407,005 490,447 13,898,890 711,264 855,714

" .$.". 4-01 < 7 ! 0$ 1,627,167 71,815 89,244 170,509 9,216 11,082 2,606,363 176,479 216,238 6,238,939 360,970 431,503

( )" ( )*% " ( ) A ( )*% " W ! A ( )E* 3,280,398 192,088 245,305 1,198,187 26,964,905 1,454,261 1,764,212 11,841,165 : - " " $@ $ A "#* " , 24 $V " " $@ $ , ) $V 2542

70,146 688,626

91,317 839,384

& "#$ 3.4.3-3 : 8 %"#$% ' 0 .!. . & F &> !T +. . 2518 â&#x20AC;&#x201C; 30 ' 2542

" '" $ % ( < $@ $ < 7 304,998 161,458 11,066

E "#* " E "#* " 7 0 % 7 FAC - 7 - 7 FAC $V 2518 - 2542 $V 2518 - 2542 < 7 ! < 7 ! < 7 ! 197,688 13,675 93,565 5,627 291,253 19,302 84,868 4,574 37,832 1,960 122,700 6,534 4,240 398 284 16 4,524 414

( )" ( ) A ( )*% " W ! A ( )E* 1,522 582 86 C C 479,044 287,378 18,733 : - " " $@ $ A "#* " $V 2542

0 131,681

0 7,603

582 419,059

86 26,336

& "#$ 3.4.3-4 : 8 & %& '0 "9 ! "#$% '0&!) !"#$% !T 2539-2541 $V $ %

- "#* " * * _ " * * _ AC ! < 7 - $ %9!

< 7 - $ %9!

2539 194 43,258 887,153 41,307 1,951 2540 96,628 1,723,735 93,100 3,528 2541 221 83,768 1,257,935 82,118 1,650 415 223,654 3,868,823 216,525 7,129 : - " " $@ $ A "#* " , 24 $V " " $@ $ ) $V 2542 .$.". (9 !" - 0 % , 0$ E" ) ! ) 7 1. , 7 E 7! - $ %9! !* 2. < 7 - $ %9! !* ) $B ! % 3.19 , "#* " * * _ 3. W %, ! ) $B ! % 0.39 , "#* " * * _

'$< 7 " " % ! " A ) 7 "I ! !W " * '$ % ) E " E " $ % < - " A ! H" !< 7 ! 0"7" ) 0*7< 7< - E " " % ! < E " " " % '"* % 7 E 7 % '7 <$ - " E , &FD < ')) E " D 0 7 "I !$@ $ %E -

3-26 .$.". E " FAC A )A 0$ E 7 " " < 0*7"H , - " " ! 7 * $B A "#* " * $ %" $B ,*$@ $ 0 % 7 - " ( !E 3 $V * C 0*7 $ %" ,*_ % W C %< 7 , - 7 ! 7 !9 A " ! " $@ $ < $J ) , - " E " ""I ! )A $B * C D 7 "I !$@ $ < E " " % ! " A ) " , !E 7E '7 ( )" E %!% 0 ", " $@ $ 0*7"H< 7 ! ! C " " FAC E %!% $B 7 ) * " ' "7 $ % $ % " ( % "Z*

3.5

". "#$%

)- 7 “ E ” - ) %

E C ) !" " 7 * < E "I ! A "$J ' 0 ) " ! " E < - " ! 7 W % E , & 0 % E , " 7 C 0*7! ! 0 ) " ! " , ' FD H < " * E & 0 7 " < ! ' " 2540 0 %"I ! "E " "I ! & C D ) - ) , E " ! " " 7 A - <$ 7, % *7 <$

3.5.1

". "#$% % E 0 7 " $B 7 )A E 0 C FD $B 7 "7 $ % < ! %$@ $ "I ! $B 0 " !7 $J ' 0 % E * % "I !$J ' (1) E 0 C " ! " <$E *"7 $ % < ! %$@ $ % "I ! $B 0 " !7 E $J ' 0 ) ) % " ? $B , % "# * ! * C 0*7 !" ' !' ! ( . . 1893 – 2310) E ! H % 1 ( % 7 ) < "- " $") 0 *' ( )A ! ) (" % * 0 %) %, 2533 : 166) ,' "#* " $B " E ! C,' "#* " < % 9 " E * "@ ! "# % H H 7 ! A " < 7 0 % * % (" % "#* 0 % " , 2535 : 6) FD "- " A ) ! 7 ! 9 ! W % 35 42 0 % 4328 * "I ! "# % H H C 3 C < "" < 7 C ! $B , % 0 7 0*7 % E #I ! 7 ! - " #I E $ % ) %< <$ - $ %9! * <$ " ! % ! " E "<$* ( %"7 " C !",DC $B < 7 )A <$ ")- , ' *"7 E ! % ! " FD $B E " C , ! E ' *FD !" 7 “9W ” E , !D A < $B A ) 7 A - 0 % "H " , %) " #I , <$ - E 9 !< 7 "" 7 0"7 "7 "H

! % ! E ! ) " ) C 1 (( ) ") ) 2542

3-27 A $B ) 9 # 6 " #I %< , ! 7 !0 % - $ %9! D - < 2 )A , ' * , <$ * !0 7 "I ! "# % H H 35 0 % " E , <$* !0 7 43 " C < 7< - " AC A ) < 0 % 7 E #I '" " $; " A - " $B E) "- 7 < "H - * "- 0 %) % - !E 0*7 E " ' !' ! C " $B , ! 0*7 - " 7 C " ) " , - " * E ) 7 ! !E 0 %* )A E FA C , !0"7" 7 "" ' !' ! 7 $ 7 "HE ) , ! 7 - " ! A - < E " E $V0 " A E E ) , - " ,DC " C D )7 ! "H " E $V*7 S <$ (" % "#* 0 % " , 2525: 16-17) E C " 1 $V "H A 7 , D '$< 7 ) % 7 &" ' 0 % #I A D "# % & % , " ! , ! 3 $ %" )A 1) "H ( # "" - $ %9! E 2) & % , <$* , A "# ) ! ! A #I , 0!7 - " 0 % 3) " ) )A

" &* " - %$ %9! " C ' % ) $B %E " " 0 % E $ %9! * "I " [ / *$ % 0 %) A , ' E 0*7 % AC " ! % " 7 D % " E , "I ! )A E 0 " C & 7 " < 7< * "I !"- E $; A $B , &9 !* 0 %< 7< "I " [

" E <$ " 7 " ) 0*7" !A ! 7 7 C $B , % "# * ! 7 $ %9!

A 0 %E ) $ 7 !E #I - " 0 %E C A &< 7< "I " [ " 7 " E A E $ %9! " ! " $B $ ! !7 E $J ' ' D / "I " [

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“$; ! 7 ) ! 7 $; < 7 ! 7 ) ! <7 7< ” $B * 30

$; ' E $ % < ! : 0 " / , 7 1 $; \ ,* " ( , $; ' E $ % < !, ' / # ! 2536 81-82 30 0 77

3-28 (2) E E $J ' " $ ! 0$ "I !"- E " $B " 0 7 0!" % 7 E , &0 % E , " " "$J !0 !$ %" - ) )A " 0 7,! ! , *% *"FD $ %9! " ! " ! " $; < , < ! " $ * , < !E $B & * (Nation State) " $ $ ' "I !E " # % $B "I !*% *" " - % 0 % " !'* 0 *% *" E " $@ $ " $") 0 7 , < ! " $ ! 0$ " $") " % ! $B " $") 0 $ % $<*! & ( $B * "I !* C " A "E % $ % "I ! (Civil Law System) !7 $ % E ( ) A C !'9 $ <$ D " - $ % "I !,D C "7 " $ ! 0$ " $") E $V . . 2475 31 *' A , 0 ) , % " ? " C ! <"! (2538:35) < '$< 7 ' * , " )' ) " ? , " E ! " 5 C " " $J ! 3 $ %" )A (1) " "$J !( ! " "0 " , " * 9* #&" *7 $ % ) * " ) "$ % < !( ! " - " * *% *"E $V . . 2398 9 ! $ ! " #&" ! 7 #&" A " 7 " (2) $J !( !E )A , ,DC 9 ! W % AC " ,' ) FD %*" $B " ?, ')) " '7 7 C 0 % (3) $J ! "" , & ! < 7 $B % C 3 $ %" C - E % " A ) $ ! "" E ) - ) " " - $ %9! E ) - ) *7

"& E " 0 " ?E % " ? , " * E ! " 5 $ "@E $ %" "9W . . 120 ( . . 2444) 15 " ! ! . . 120 FD $B "I ! 7 !" - % ! 0 % , $B , 9 !!D A 7 9W $B A - ) 0 D " ?E , " 9 ! - % ( Torrens System ) 32 , E "I ! W *7 S "H!D A "" )' ) " ? , " 7 % * "9W . . 127 ( . . 2451) * 35 * 7 â&#x20AC;&#x153; - + ! 02

3 # 55 7 !$'! *

; 3 # < = â&#x20AC;? *7 E $V . . 2497 < " * $ % "I ! E ) * C 0*7 1 ) 2497 A E $B "I !0 7 7 ! A 0 ) ) , "I !! "" )' ) " ? , " 0" $J " % , 0 % '7 $ %9! E " "H ( # , % 31

0 99-100 % "- 9 ! F 9 * E ) C 0 "E $ % * ! FD A 9W $B ", % ! " - ) 4 $ %" )A (1) 7 ! ! D " 9 % ! $B 7 ! S 9 " 9W - 0 % "

9W 0 %0" % ! < 7 - $B * " A 0 E 7 (2) H ! D " 9 % ! $B " - E H ! !9 !E ! H" ! (3) " ! D #@ - % )7 9 % ! 0 %)7 ! E - % " )7 0 , " (4) " $ %" & * $ %" ) E " 9 % ! E " - $ % "I !0 7 0 % ! 0 %$ %" E E $V . . 2475 FD 0 ) ) )' ) " ?E ! , " C "I ! * E *7 "H< !D A 0 ) ) " 7 9 !!D A 9W $B A - ) E " 0 " ? , " 32

3-29 ! " "H ! 7 * "I ! "7 0 %E "$ %" E " ? ) "! ,DC $ "@E * 5 0 7 % * E E $ % "I ! C â&#x20AC;&#x153; !>?! + ! " # < % #0 @ ? % # = ! 0 +

< 5 " ; "'! < $A ! A ! "% " 3 # 55 7 ! $ CF@" # G < 0 % # I '' $ K â&#x20AC;? 7 E , & *' ") * " " , * E 0 C " - A * *7 $ % " % ,DC E )*E E A " " *7 S < FD $ "I 7 E 7 *7 < - AC $; < 0 % AC %$ %9! *7 S E E 9) " - " 0 %" "7 9) AC & , & *' "$ %" D )A " ' "# ! " * 0 % 0 , * 9 !!D ", ) E " (Carrying capacity) ,

3.5.2 ! 'A"0 ". "#$% 0 9 %0 ". %' #$

". "#$% "#$ ( *

7 9 <%'!I 3 1. 0 ) ' "# * " , &< D ' *E #I , - " ! 7 !E 0*7< 7 ' E E S 0"7 #I $B ! E " , - $ %9!

2. 0 ) % ' 9 ! A 7 $B $J !" * " "#* - E " " ,! ! * #&" 0 % $B ! ) ) E - A )C- $ %" " ) ) D ) " ?E !7 A $ %9! E " $ %" " " *7 S C D ) - E $ %9! " ** "!( A E " * 0 ' 3. 0 ) $ % 0 ) C 2 '7 * C " ' " # , &0 % ) " ) * " 0 % E , #@ 9 !E " E? 0"7 #I 0 % , - " E " 9 <? $! A A $G " E "#* " ! - " <$0 %* '" '" - " A E 7 " %% > % , > 0 ". "#%$ & "# $ # 7*

// &< '!I 3 , > 1. " E - " A E $ %9! * % *$ ; 0 7 * . . 2507 E $ , ". A " ' *E , - $ %9! A * % *" $@ $ A "#* " . . 2518 $B " .$.". 4-01 A .$.". 4-28 E 7 "7 " 7 A 7 FA C " .$.". 2. " < <$* $ % "I ! . . 2497 3. " 9 ! A <, - 7 ! 7 !9 9 ! %!% A * <$ < <$ * $ % "I ! . . 2497 A % * A " ) . . 2511 E 7 9 A * % * " $@ $ A "#* " . . 2518 9 < <$ "" $@ $ 0*7*" "0"7 ! 9 ! A 9 <$! "#* " A .$.". * * 39 " "I !E " #I 0*"*7 " C A "E * 7 ! " &"H $] E #I 0 %< E <$9 !< 7* ) 7 * 0 E " & *7 A - " "H "

3-30

" < A E E )* 0*7"!H $] E " 7 $ 7 FD "H A <, " ! " - A C < 0 %" 9 E 7 %!% D " % " 7 0 < 7 " *7 <$ "H " - $ %9! E &"H) ! 9! ! 7 E " "' '"* " % D !') * ' " # !7 H , E E D A <, ,D C A < 7 " E " !7 < "H* E < 7 7 $B " ' *E 0 E #I "H< , <$ ! 7 !0 % - " 0 0 % " ) < 7 %E ! E7 " " <$< % % " " %0 *7 *

A ) '7 ! % ! 7E "H!7 %* A C " " *7 S ) " % " ! " ' * ! 7 ! C D ) %* 0" <,$J C !7 0 % $B % A " *7 S 7 C " ! , " " $ $ ' - ' " E $ %9! E 0 % ' % - E E " $ %" !7 ! !A $ % "I ! 33 "- 7 ')) % " ?E < 2 )A < " ?E * "I !"7 %$ %" E $ % "I ! . . 2497 FD $B " ? * 9W 0 9W * 0 %* * 7 “< - $ %9! 0 ” A < " * * E $ % "I ! . . 2497 D A < " ?E * "I ! 7 !" A " ) A "I ! A " D (1) " < " ?* * E $ % "I ! $B " " 9) " - "9W C *- * ) E * 58 0 % * 58 A - "9W 9 !E ( 7 ! " * * 58 * ')) FD " " 9W A A " - $ %9! * ) D E < %* "& " 0 " ) ) E E ! ! ! - A " - $ %9! 9W * * * 7 “< - $ %9! 0 ” A $B * "I ! 7 !" A " ) A < $@ * * * 27 * 34 A $B ) ) *7 A " ')) " 7 F D ) ) 0 % - $ %9! E ( ! $ % "I ! E ) C ) ) *7 A 0 %< 7 E E ! ! ! - A < 7 "& 7 $B * "I ! 7 !" A " ) A " - "9W C *- "H < " E? < 7 " < 7 " < 7 %* < ' * " 7 " $B " W % !

" E < 9) " - "9W " FD ) ) 0 % - $ %9!

E ! 7"7 $ % "I ! E ) 9 !< 7 A - ) 0 " ? 0 % < 0 " ) ) * * 5 0 7 % * E E $ % "I ! . . 2497 " ! (#) $ %& '* +, - + '*

! .$ , , * $ %& / 0* - + '*

! (1) $ %& '* + $+ 2, 3 . 3* '* " 34 4 $ $02$ 5 6 $ * , 5 6 4 $ 7 *,+* $ -25 5 6 * 4 $ $ , * 2

5 6 * , 5 6 4 $ 7 *,+* $ -25 5 6 6 5 * + +,

, 0 +, . 8 - 9 5 * $ 0 -+, $ 5 +2 / * $ 5 * ,+0 5 3 , 2$ * $ 5 5 +2 , +, +,

0 - + 3 , 2$ * $ - 9 5 * 2& : + , - ;2- $

3-31 0*7< 7 D FD < $@ * * * 27 * ) - $B %, "9W A A " - $ %9! $B " W % ! A " H ) E - " " 9W A A " - $ %9! 0 0*7" < * " " [ 0 % " " I !"- 0*7< 7 " < 7 " < 7 %* < ' * " 7 " " " C ) %" " 0 7 * ' * E E " #I , - " * ) E 2 , $ % "I ! FD $B A E 7* * 30 A ' *E #I 0$ H"0$ ! < 7$ ! * * 33 FD #I "H %< * E ( . . 2) 0 %" * $ % "I ! E ' (2) " < " *? "I ! 7 !" A " ) $B A & E " $ % * "I ! A " A "$ % "I ! FD < 0"7 " * % * A " ) . . 2511 - " 9 !" $ % ) %

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

A " 7 " A ) )' *" H - <$, " . . 3 A 9W < 0*7 %!% 9 5 $V " < . . 3 A 9W E - ! " " < " * "I !$@ $ %< .$.". 4-01 0 7 < ' *E , - $ %9! E ,*$@ $

"* " " E %* - 7 FA C 0$ " 7 A 7 !)7 7 FA C ) %< " E $B 9W * $ % "I ! 0*7 % " - 7 ! 7 !9 * <$ !" " *" " A 9 E " "

A 9 <$! .$.". A $ %9! E " $@ $ 36 E 0 *"*7 " 0!"* $ % ( , " "9 ! 7 ! *7 S C < 0 < E * 3.5.2-1 FD % H ) 0*"*7 E , " - 7 ! 7 !9 " - " E 35 36

9 + <= , 5 - + '* , 3 3; ,! 4 3 3 3; 3, 2537 * $ 47

.!. 2518 39

3-32 " 9 " ) ) $ $J"# 0 %) %E E " $ %" " " " % H 7 9W $B " ' E 0 % E $B " ! ) C- $ %" " < E , % . .3 0 % . . 3 ". "H E $B " ! ) C- $ %" " < 0*7 !7 - " " 7 9W 7 " "9 ! 7 ! 7 .$.". " $; < 0 %" $ % ) %

C $B - " FD < 7 E $B " ! ) C- $ %" " * "I !< !" " * " " $B # ( ! A " / $ % < !, $V 2529 : 138) & "#$ 3.5.2-1 : 0 & &> * > * ,/ &* * % ". "#$% $ % ( A E " - 7 ! 7 ! 9

9 < !" " , - "

, - " 9

!') yG

" C

5 0 % 10 $V

10 $V

)C- $ %" " " " 9 ! <$ <

5 0 % 10 $V

1 $V

5 $V

* <$

< 7

< 7<

* <$

< 7

< 7<

* <$

< 7

< 7<

* <$

< 7

< 7<

9 . . 3

9 < !" " , - "

.). 3

9 !" *" " A 9 <$! "

* $B " ! 7

" .5

9 !" *" " A 9 <$! "

* $B " ! 7

. .".1,2

9 !" *" "

.$.".4-01

9 !" *" "0"7 ! 9 !

A 9 <$! "#* "

A .$.".

: ! A " / $ % < ! ( . . 2527 : 138) * '*&, : 5 $V E " 9W A . . 3 "* % * A " ) . . 2511 ) ) 7" $ % "I ! . . 2497 10 $V E " 9W A . . 3 "* $ % "I ! . . 2497

) 0*"*7 , E " 7 " "" < E " A <,, "I !) %W " , ) ) - $ %9! E * 7 %!% *7 " 0 % ' $ % ) , & * " ' "# ! " $; < 0 % < 7E " '" '" " " <$ 7 % $B , E < 0*7 ! 7 ! - $ %9! E $ % ( *7 S "H ) * " " * $ % "I ! $ % H ) 0*"*7 , E C D 0 ) 7 ) % E !

3-33 $ % ( ! A E A ) - $ %9! E ) 7 ! " 0 %E "I !W ! " E " " 0 " E $ %9! E $B * & ! 0*7" % - 7 C < %* 0" $J

!$ %" E ' 7 "7 $B * 7 " 0 7 0!" % 7 % ' "#

A < E 0 % %E $ % ) ) < 0 " E $ %9! ) " % A 0 % % ( # AC - !E ) < $ %9! " ) ) E $ %9! $B * ! <"! < '$0 ) , Gershon Feder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

FD ) 0*"*7 " 38 7 " 7 "9W E C 0 % ) ) E " A ) " E E , ! % ) ,DC , % ) A " "#* *"* - 0 % 7 E 9W A $B " $ %" - A 0*7< 7< - <$E E " $ $ ' " * <$ 7 E 7 % - <$ ' "( )" "#* FD * 0 "" 7 A - <$E " *7 D < 7 7 7 $ % ( " *39 7 0 ) ) #& * " A < '$0 ) , Ritchie !" < 9W , 0 %" , D 9 ! C 7 " "9W E " 7 " $] 7 E ) ( ! " , D * E < 7 E * E 7 < 7 "* ! 7" "*7 <$ 0*7* 9! ! 7" * E % * 0 % % " A " " "H "- < E ! E 7 "H 7 D ! " - " "! ,DC % , D ! , 0 < ! E $V 2538 A â&#x20AC;&#x153; 9! !" " " * 9) " / " 0 % 7 " "9W $ % â&#x20AC;? ! - * 0 ) ) #& * ! E " E $ %9! " " E " ' #&" 0 %E $ %9! !7 A 9 ! A 7 " E " % - E " " ' 9) " / ! ) '* " $B *

37 38 39

9 + 9; â&#x20AC;&#x153; : 6 3 9& = + , : 0 - .$ - 9 â&#x20AC;? 3 ! D . + 0 - . , ; E2 3, ; â&#x20AC;&#x153; , F , / F ,G 5 6 2 2, *+, . * â&#x20AC;? 3.9. 2532 2 7 6 +- *$ 5 I $ 3 5 .$ 3 4 %& 7 0 + 9 =G9 ; $ 5 +$ *,+F$ 2.8 2

3-34 D '$< 7 " D"# 7 D 0 7 % 0 ) < 7* " 0*7"<H 7 " ! " E E " ) ) E ' $ % H ) )A %E E 0 E D % $B $ %9! " ) ) 0 % ) " 0 " / " ' FD " ", H 0 %, "I ! H 7 " E " * $ % "I ! E ) E 0 %< 7E E < 7 % $ % % , ) ) - $ %9! % - E " ) 0 % E , $ % ) 7 ! " 7 , C * , " < 0*"*7 " <$* A <,, "I ! * $ $ ' E ) " 0 " 7

3.5.3 ' ". S "#$% $ % H " ! A " " , "7 C )A " E % " E "" E E ! $ % ( ! A E A ) - $ %9! E ) 7 ! " 0 %E "I ! W ! " E " " 0 " E $ %9! E $B * & ! 9 !$ $ ' " A ) , $ % E $B * $ % "I ! 0 % - E " " < 7 ! ,D C % $B % ! " " ) )' 0 % ! 0 0 %" $ ! 0$ , A ) "H % ! % ! $ % !7 < "H* < !) 7 " $ ! 0$ $ % ( A $B * $ % "I ! % - < '"$ % ( E 7 %!% C %* " * ! " - 0 "$ % ( E $J "* ) 9 ! W % AC * *7 " ,* ' "#

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

3-35 * !7 0 ) C E *7 $ % " E ( # Capital Gains Tax A 0 7 $ %9! " )7 ,DC E ) 9 ! A E Environmental Contracts FD $B , *" % 7 &0 % , % - " * 0 " E &"- A ) )' " ,! !* , A A )' ) AC "#* " 9 ! W % A 9 ! & % ! *7 , !< " ,DC A Environmentally Sensitive Area : ESA $B " "- AC ) - ) 0 0 % , *" %$@ * * 0 " E $B 7 %!% $ % 10 $V 9 ! & % 7 !)7 * 0 " , $B * ) '"$V $B * - $ % < ! " %E * " E - 0 % A * '$ % ) E %* " D"# E ! % ! "* )

3.5.4 %' #$

". , % "#$% & 0 7 " < ! ' " 2540 * 46 ! , ')) " $B ' C ' " #

A y~ y *$ % ( $ J $% A / , 0 %, * 0 % 7 7 E " " " - ' "# 0 %" E $ %9! " ! " * 0 % 0 !7 ' 0 %! !A 0 %! 7 7 " ( ) &0 % ' E % ' "# ! " * " y~ y 0 *$ % 0 %" E $ %9! " ! " * A " E 0"7 ')) E " - ' "# 0 0 %E $ %9! " ! " * 0 %) " ! ( * * 56 A E $ % A ' *7 S " * - D"E ) $B , ! " * 0 % 7 A " E " "# 0 9 ! & % E " ' 0 % 7 E " E $ % , <$ 7 7 " 7 * * 79 " " C * 84 ! "- E &* % " A ) 0 %" E !7 % 7 % * $; ' . . â&#x20AC;Ś FD ) % & * * "" A 5 *' ) 2542 0 %"- ! 7E , C " , ( 0 #I "H "" 7 E #I < 7 7 E " ' "# 0 % / ( %0 !7 ! !A 9 !E #I * " $B 0 - ' "# $; < 0 % ! " * E $; 0 % $] 9 " E #I 7 C < E ! A $ %9!

" ! " * E $; < FD % - E #I ) D" 7 $B , ! " $; % $B " 7 E " ) 7 A E " 7 !" "# % * 0 % ( 0 " - !$; 0 % $B " y~ y ( $; ) " "" E "I ! & E - ! " " 0 ) E % * )' ) ' A . . 2542 * ,DC A 7 E " $ $ ' ' 0 % / ' A A E ' A E 7 * " ! 7 $B " 7 " / "#* " 9 !" 7 0 % 0 E !" E 0 % ) )' ) * "I ! * A $B " ' " # 0 % / " E $ %9! ' A A C A W % ' A AC A <$ 0 % ' A $; A E ' 7 7 E " 0 - ' "# 0 %E $ %9! ' A !7 ! !A

3-36 ' FD 7 " ' "#

A / ' A A ' * " $B " '7 "#* " A " $B ! A , % ! ' A A C A W % 0 % < " $ %9! < "" ' *E A E E ' A A C A W % $B !< 7 " , ' D ! % " 0 ) 0 % "" * "I ! ! ",D C , * 0 E H 7 7 "I !0 % ) ! " ! 07 % , ' 0 %E ) - ) ",D C " $ % / A ) A , ' C $B " $ 0 ) E % "I ! ! W % , &0 % , " $B " ! , ' A ! " 0 % 0 E ' C FD $B 0 ) C E "I !< !"7 " 0 ) , "I !( ) A C !'9 $ $@ $ % "I !< ! " " C "I ! & ! E ) - ) " " " % ! - 0 %" 7 7 , $ % C " "- E ) " ",D C E " " - ' "# 0 %E $ %9!

" ! " * 0 % 0 FD - E "I ! !W 0 % ) " , & %* $ $ ! A E ) " & 0 %) $ ! 0$ , ) 7 " % < !* $ $ ' 0" <,"I !$") $0 *7 S , " & 0 % < *! " " ) E E W %" 9 ! 7 7 < 0"7 % * (W 10) . . 2542 % * )

" 7 (W 9) . . 2540 % * ( *- 0 % ) " 7 *- (W 3) . . 2542 !" " % * ,' ( . . 2495 . . 2542 $B * A / " " % ! - 0"7 ) " $") 7 "I ! & * 284 ) 3 "- E " I !"- 0 0 %, C * " " % ! - D < " " % * "- 0 0 %, C * " " % ! - E 0"7 ) " $") 7 . . 2542 "- - E " % " % % 7 &" ) " $") 7 7 ( # 0 % " % 7 &" ) " $") 7 0 % E ) %" " ,D C - " 7 ) " $") 7 ! ,D C * "I ! & * 289 < 0"7 " - ' "# $% * $ % ( $ J A / , 0 %" " D"# ( !E " " CE * 290 ) " $") 7 !7 - * "I !E " " " - ' "# 0 %" E $ %9! " ! " * 0 % 0 ! 7E ,* AC A , <$ 7 E " - ' "# ! " * 0 % 0 ! 7 " ,* AC W % E " " % *7 " - *, $ % E AC , * 0 %" 7 7 E " A 9) " A " " E " ,* AC FD " % *7 )' ( 0 A ',( !, $ % E AC 9 ! '$0 "I ! & "- E ) " $") 7 ) $B %*

"" $") * " * C $B ) " $") 7 " "- 9! !" $") " " ')) " " ) 0 % - , * " " C ! "- - % 7 & " ) " $") 7 0 % % 7 ) " $") 7 !" 9 !)- D D " " % ! - ,DC * C "- 0 / " " % ! - ,DC E 0"7 !7 *7 A " ! "I ! & ! *7 0 E " 0 " ! " * 0 % 0 & %* " % ! - E ) " $") 7 7 E " " " - ' "# 0 %" E

3-37 $ %9! " ! " * 0 % 0 ! 7E ,* AC A , <$ 7 E " - ' "# ! " * 0 % 0 ! 7 " ,* A C W %E " " % *7 " - * , $ % E A C , * 0 %" 7 7 E " A 9) " A " " E " ,* A C FD " % *7 )' ( 0 A ',( !, $ % E A C FD " % - - " 7 C %* "I ! E E - " 7 " $ $ ' "I ! " ! , " ! " 0 % 0 A E ) " *E & D $B - $B W %E 7 " ! " , ' , E " " ! " FD 0 )

A 9! " ! " A " " 7 $; < 0 7 * C - - * $ ; 0 7 *'E $B * * / $ % " * C & , ' C < 7 % *$ ; ' . . …. 0 % % *) ' ) ' A . . 2542 * " 7 0 7 C $ $ ! <$* 0 , "I ! & 7 "I ! A ! < 7 ) $ ! 0$ H < D $B A %* " D"# " E " " $ ! 0$ E ! , ')) 0 % ' " ",D C *7 <$

3.6

7* ' #$

". "#$% 0 &> %

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

- + '* 86 9 + <= , 5 - + '* , 3 3; ,! 4 3 3 3; 3, 2537 * $ 263

3-38 E - ! " % * " ) '* " 0 7 $ % < ! . . 2522 * Â¢Â¢ * E $ %" '* " 0 % $ %" " ) A 7 "FD $B ) *7 < ' *E A " ? E E ) ' * " A $ %" " " < * - AC ) %" " H ) 0 7 % " "- % D < * "I ! A "" " A 9 " " E 0"7 A "H* - 7 ! < ' *E A " ?0 % 7 ) " C E 0"7" ) '* " 0 7 $ % < ! A 9 " " 0 0*7" ( !E $V 0*7 "

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

< 0 E * * < 0"7 % * " 7 ! A !" 0 % '* " . . 2542 % * ) ' (W 3) . . 2542 0 % % * 0" <, * $ % "I ! (W 8) . . 2542 E A " ! " " A ) , ) *7 E $ % < ! 9 ! W %" " 0" <, "I ! #&" 11 W FD "I ! E E " ) *7 ,DC C $ % H " ! " 9 !) " '7 D ) " " 7 "E ) *7 A ) < 9 !< 7 - " % "7 E " " ! , ) < ! - E !0 7 / ) A <$ D " ! $<*! E , % ) "" '7 D H 7 " E ) *7 FAC C A <, ! 7 ) < 7E 7" , FA C A 7 A ! !7 C A ! " < !, % #&" , * E 7 "Z* "H 7 %! < 0 % "E )* A <, ' *E ) *7 A ) C ' ) 7 C "H* - 7 ! ! 7 "" ) %

"I !0 % *' *7 S 0 % H < 7 7 ) *7 % E E $ % < ! < ! * "I ! ! 7 )A " , " 7 " ' *

3-39 "I ! 7 " ' A " E ' E ) '* " * "I ! ) '* " 0 %" "E & % ! 9 ! 7 * "I ! < " 0" <, * )A % * 0" <, * $ % "I ! (W 8) . . 2542 $B "I ! E ) *7 FD < - ' < 7* - " 7 0 % $B " " $B $ %9! *7 #&" 0 % ) , $ % A $B " " ) %" " 7 " ' < $ %" E $B " " , " 7 " ' * "I ! 7 !" 7 " ' < FAC A E $B ! 7 !< < 7 " D < 7 0 %* < ' * " & * 9 ! A <, %!% " - " ' * < 7 !" 7 $V 0 % ' *E ) *7 < * ! 7( !E ,*" ' ) ,* A ! ,* A ! (7 !E " - $B ,* ! 7 ! * "I ! 7 !" A FD " ) %

" - ' $B ) *7 AC FAC < 0 % %FAC < 0 H 7 < 7 7 % " % *7 " A ) , ) < ! "I ! "W D )A % * " 7 ! A !" 0 % '* " . . 2542 $B "I ! " 7 ! A !" 0 % '* " E %!%! < 7 " 50 $V 0 % *7 !' "<$< "< 7 " 50 $V - E " 7 ) ) ",DC 9 !E 9 *" "E 7 7 0 %E $B "$ %" " - % C 9 !" - < % $B " 7 " 7 ! A - <$$ %" !" A '* " E %!%! FD ) %

" AC , "I !0 $B A $ % ) %E 7 ! AC - !" " ' FD $B * " D E " y~ y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

0 H 7 "I !< $] 7 E ) *7 0 % * )' ) *7 " E ' < ",D C 0*7 " 7 " " 7 ) D D , ) ' "H % , - " * C ) ' W %E ,* A 0 % - " A C , ) ' FD "I ! 7 <C 7 7 % 7 " % *7 " A ) E ( '$< 7 " 0" <, * "I ! A 0" <,$J "Z* #&" FD 7 D "I ! " ! , " ! 7 ! C E ( < 7 7 " % " " A ) , ) < ! !7 < "H*

" - " <$ %!% D $ % 0 H 7 $B " $] 7 E ) *7 * A ) 9 !< 7 -

3-40 $B 0 %$ % < ! %< 7< $ %9! "" " %*' ( %* ! ( !E $ % ! C

A ( %* ! E $ % y~ * 0 "H 0" <, A !" ""I ! " 7

3.7

0 (' #$

"#$%

" ""I ! $B " - ) E " " 0 9! ! " ! " , & "H $B " 7 D - E " " - <$E E D FD $B " 0" $J W % A $B " A C & , " 0" $ J E %!%! " D"# 9! ! " ! " % - E H ( , " 0" $ J 7 0 % - E " , $B ! E7 $J '

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â&#x20AC;&#x201C; 2559 * * ) % & * 26 Z " ! 2539

3-41

& "#$ 3.7.1-1 : 9 * %+ F "#$!U < ' & & "#$%

&> P

7 ! : < 7

9 %

"#$

+. .

0 / _W 1

2503

"#$% !U < ' & 160 160

9! ! () %" " 0 7 * )

2526

128.3

153

9! ! (" / )

2528

128.3

147

9! !$; < 0 7 * ( * ) . 3 .).28)

2528

128.3

9! ! ( * ) . 1 ".!.30)

2530

128.3

9! !0 %0 " 7 0 % "# )' ( 0 0 7 * . .2540-2559 ( * ) .26 .!.39)

2540

160

112

* '*&,: " - 0 ") % , 9 !" / ) % A " "#* 168 < 7

3.7.2 % 8 "#$% %#& !N ,

0 ) " 0 " E E $ % < ! C < " 7 # 9 ! 0 ) C * '$ % ) " ! , " " 0 " E 9 !* A 7 0 ) (* 12) )A (1) " - 0 "$ % ( 0 %" $ $ ' " - 0 "$ % ( (2) " "- $; 0 7 * (3) " "- E $B ' ! 0 7 * (4) " "- ,* "# ' * $; (5) " "- C )' ( '7 C- (6) " 0 % - A (7) " 0 " E , " / (1) 9 ! 'A""#$% !

! , 9 ! 'A""#$% (1.1) 9 ! 'A""#$% " - 0 "$ % ( - " E . . 2504 C $B " "- ,*" E

A " 0 " E !7 " 9 !E " - - 0 "$ % ( 7 AC 7 E % )' ) 0 % < $B A C $ ; < A C 7 E % - 0 " $B - " A E $ %9! A S !7 < "H* " - 0 " C< E $@ * D $J ' C CE 0 / " #&" 0 7 * W 1 ( . . 2504-2509)< % 'E " "- AC $; < < !7 ! ! % 50 ,

3-42 AC $ % A $ % 160.5 < 7 E , % C $; < ! 7 ! % 58 A $ % 187 < 7 0 " 7 ! < "- E AC $; < A $ % ! % 40 A $ % 125 < 7

"$ % - ,D C 0 % ) * " %E A " " *7 S ( - " ( " / " #&" 0 7 * , 2503 : 55 ) *7 E . . 2507 ) % & * < * H E 9 - 0 "$ % ( <$ ! 7E ) , " / A " $ %" E . . . / . . 2526 - 0 " $ % ( D ! 7E ) , ) %" " / AC $; < < "- E 0 %)' ) C "H< ! !$ %" $B $; 0 7 * 7 ! " D C A ) 2524 AC $; 0 7 * 123.39 < 7 E , % AC $; < " 187 < 7 E . . 2503 ( - " ( " / " #&" 0 7 * , 2503 : 34) A ! 97.9 < 7E . . 2525 (" $; < ,2537:72) C "" " $; < < $ ! 0$ <$ " 7 0 $J " " #I , - " E ,*$; < " ,DC !7 ' 0 D < " $ $ ' " - 0 "$ % ( ") C D E . 2525 (1.2) !

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

(5) 9 * % F , A + ,> F9 ) % & * < * E - " ) %" " 0 0 7 * - " "- C )' ( '7 C- - ) , $ % < ! A 27 " "I ) 2525 " "- C )' ( '7 C- )A " "- ,*" E $ %9! 9 !$ % ", " 0 " E , " ) % 7 " , ! " * ! 7 " "!( , AC E ' " ! *7 " $B * C- - 0 % <$ D "# %0 9 , " "7 " $J 0 % ( %, 0 % " ,DC " " - ! " E AC '7 C- <$E

A " / AC

3-44 F , A + ,> F9 &> F # % #F : (1) A C '7 C - C 1 ! D A C ( !E ' 7 C - ) %* "# < $B * C - - 9 ! W % (2) A C '7 C - C 2 ! D A C ( !E ' 7 C - FD ) ' ( % *7 " $B * C - - E % 0 % - E $ %9! A " " - ) 7 " - < 0 % A 0 7 $B * (3) AC '7 C- C 3 ! D AC ( !E '7 C- FD E $ %9! < C " " - < A 0 7 0 % A $ " A " " $ % ( < !A * (4) AC '7 C- C 4 ! D AC ( !E '7 C- ( $; < "0 $B E $ %9! A " " A < 7 $B 7 " (5) A C '7 C - C 5 ! D A C ( !E ' 7 C - FD $B A ' 7 A ! H" ! 0*7 7 E 7< " '" '"0 A E $ %9! "#* " 9 ! W % - 0 %" " A (6) %"9 8 ' " " A < - A 9 ! ! - * % *" A . . 2518 " "- A C , C * - " 20 , C * FD E E " - " )7 , ( ! A " / $ % < !, 2529 : 55,57) A $ %" E C "- ) E $B 5 $V D " $ ! 0$ " E * !7 " "- $ % ( " E "- E A , " ' ) FD 14 $ % ( ( - " A , 2535: 2-3) )A 1. ! 7 ! 0 7 ! 2. ! 7 ! 0 7 $ " 3. ! 7 ! 0 7 " 4. !" 5. '* " 0 %) ) 6. ) ) 7. '* " W %" 8. 0 % "#* " 9. 9 7 A " 0 %" "# )' ( 0 10. " D"# 11. ' "# 0 % "#* " 12. ' "# A 7 " "# $ / < ! 13. 14. " " $9()0 % $" (7) 8 "#$% 0 + M "#$% " / < - 0 " E * C 0*7 . . 2514 C % $ % ( ) 0 % *7 E $V . . 2536 < 0 " E % $ % ,DC ") C D 9 !0 * 7 1:1,000,000 (" / , 2536)

3-45 %

A 0 " E 0 %0 * 7 1:500,000 < $B ) C 0 " % 7 $V . . 2526–2530 0 %) C E % 7 $V . . 2535–2536 %

* % " / < - " * C 0*7$V . . 2516 9 ! - " E , 0 % ! ! *7 " / < - ! % ,DC " 0 * 7 1:25,000 < - 0 % !0 7) '" A . . 2534 " C < " 0 %$ $ ' 0 " E % 0 !0 7 ") C D * C 0*7$V . . 2536 $B *

3.7.3 0 ("#$ 9 / 9! !, & " ""I ! ! 7E $, )- 0 9! ! 0 )- A * ) % & * FD * " 7 %!% 7 < C42 (1) 0 / " #&" 0 % ) 0 7 * W 1 < % 'E " "- $; < < !7 ! ! % 50 , A C $ % A $ % 160.5 < 7 FD E , % C $; < ! 7 ! % 53 A $ % 171 < 7 0 " 7 ! < " - E A C $ ; < A $ % ! % 40 A $ % 120 < 7 "$ % - ,D C 0 % ) * " %E A " " *7 S A C $ ; < * $G ! ! % 50 , A C $ % C < ! D A $B , "- * D A ) 2528 (2) E $V 2518 & < ! ! %0" $ J " '" '" - !$; 9 ! ) - !" & * 0203/4391 A 4 # ! 2518 7 “ #I - < 7 E $; 0 7 * - E $; 0 7 * C ( ) $B $; "H % ' *E ! 7 - " *7 <$< " #I " "' < E " C 0 %! * " % ! 7 - " "HE - " ! 7*7 <$< 0 %* C 0*7 C $B * <$ #I '" '"$; $B " H , ” (3) "" '" '"$; !7 ' 0 " ,DC < 7 !' ! C < A 20 # ! 2518 ) % & * D < * A 0 E 0"7 #I )A E E #I < ! 7 ! E $ 7 $; < E ,*$; A 9 0 " * C 7 $; < C $B " " ,DC " $0 D " - " E $ ) * " ) 0 %" $@ $ (4) * ) % & * A 8 ' ! 2518 E !" ")- !" & * A #I , - " E $; 0 7 * 4 # ! 2518 0 %E " " ? "9 ! !)- " 7 (5) * ) % & * A 14 " ! ! 2519 " ! " #I '" '"$; 0 7 * 7 “ , - " E $; 0 7 * ! 70 ) E ! 7 - " *7 <$< 0*7$; 0 7 * C $B $; FD < " ' * ") % & * E - " * 9) " , & 0 %* C 0*7 C $B * <$ E E '" '"$; 0 7 * $B , " '" '" , <$E - " "'

F$ (1)-(12) 6 . . E - , 9 . 02 0 - I $F - 9 + 04

.$ 3,P - + = 0 - * ; 2533

3-46 - " * "I ! '" !” !7 < "H* 9! ! " 7 C $ J E $@ * 7 "' '" !E , ! 7 !"7 )- " 7 < " $ %" (6) E 28 ) 2522 ) % & * < * H 9) " - " ( . .".) " E - " 0"7 '" '"0 % ! 7 ! !7 "I !E ,*$; 0 7 * C * '$ % )

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

3-47 (13) 1 " ! ! 2530 ) % & * < * H A “ 9! ! ” * ) % " " / 0 7 * 9! ! " 7 "- $B 4 )A 9! ! A #&" 9! ! A ) 9! ! A " ' " # 9! ! A ) ) 0 % 9! ! , (14) 12 " "I ) 2531 ) % & * * H * * ) %" " 0 0 7 * A " "- C )' ( ' 7 C - 0 %, 0 % * " " E E ,* ' 7 C - 0 % (15) E $V 2532 < " 0" <, % *" $@ $ A "#* " (W 3) . . 2532 FD * '$ % ) %E $B 0 " 0" $ J "' '"$; 0 7 * ! C "H< 0 ) , ) %" " A D"# $J 0 % - " " A " ? A A ) ) E ,*$; 0 7 * % 0 % ', ( 0 #I E E " " [

< 3 , C 0" $ J E , % ! " "H< " " 0 0" <,$J 9 !" E " $ " $; 9 !( ) " 0 % " " "" '7 D "H< 0 %E E " 0" <,9 !" $; ' " " CE AC " ,*$; 0 7 * "H< " FAC , ! A "H "- < - E " ! A "#* " <$ - " ) % & * < - 0 % * E - " " "H "- < "" FA C , ! * * ) % & * A 19 ) 2532 A " #&" 0 % 0 " "# ! ( E )* (16) ) % & * * A 13 ' ! 2532 " ! " " 7 ! A #I , <$ - " A ! 7 !E $; 0 7 * 9 ! "I ! 9 ! ' *E #I , <$ - " A ! 7 ! $B " ) E $; A 9 * " " [ 0 % A <, " - 9 ! %* , <$ - " A ! E7 $; C ! "7 7 $V . . 2524 0 % $B $; " % "#* 0 % " < ) % & * E ) H A E #@ , <$ - " A ! 7 ! $B " ) < A C % ' * ) ) %< 7 " 250 < 7 0 %* !)7 ! (17) 7 Z " ! 2532 ) % & * * H * * ) %" " 0 0 7 * A " "- C )' ( ' 7 C - ( )E* 0 %, 0 % * " " E E ,* ' 7 C (18) 12 ) 2532 ) % & * * ' * 7 E " % ) ) (" ) E AC '7 C - C 1 "7 A ) ) E A C " ( ) 3 - 3 * ) H , - " ( ) ) 0 7 * 9 !!" " $@ * * * ) % & * A 21 *' ) 2529 $B " # W % !*7 <$ %< 7 ' * E 7 " A 7 ! E AC ' 7 C - C 1 "< 7 7 " E S (19) & < "- $G ! " 0 %" " " E < !7 9 !< " - < E 0 / " #&" 0 % ) 0 7 * W 7 ( . .2535-2539) FD $ %" E " ' "# W # 7 108 * 187 25 *' ) 2534 , 4.5 A $G !" / ! " * 0 % 0 C ", 4.5.2 7 " % !" ? " A ) 9 ! 7 - " $@ $ A C 30 < 7 E 0 H ( !E 7 $V" (20) 19 Z " ! 2534 ) % & * * H * * ) %" " 0 0 7 * A " "- C )' ( ' 7 C - ( )*% "0 %, 0 % * " " E E ,* ' 7 C- 9 !E !" A C " % '* " < "$ %" "- A C A " / A 0 7

3-48 )- $B 9) " E 7 - 5 A C 0 %)- , $ % * FD < ! A < D 11 ' ! 2534 * " % '* " 0*7 $B A C ! E7 ,* ' 7 C - C 1 FD "- E " E AC '"" 9 !E * " " E E ,* A C '7 C - C 1 ", D 7 “E 7 " 0 % & " " ! " E AC C ”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

" #I ! 7 !/ - " E " $; < - " * ) % " ) ' " # E " $; < "- $B $; ' " # * "I ! 7 $; ' " # * "I ! %< 7 - <$ - " $@ $ A "#* " E " $; < $ % " 7 ! " ! , * " ) ) , #I " ! 7 !/ - " "7 E " $; < - , ,* ! 7 !/ - " E

,! ! A C * 9 ! H , $B A C 7 0 )'") *7 % E - " 7 ! A #I * ) % A E ! 7 !/ - " 0 7 E 7 A - " ) A ! ! #I " " C <$ ! 7 !/ - " E A C % " #I ! 7 !/ - " $ %" $B AC $; < E ) A ! ! #I " " AC $; ' "# C "! < 7 ) A ! ! #I " " A C < E - " ) )' , ,* A C E ,! ! * 9 ! H , " $G " A C $ ; < " '" '" A C $ ; E 70 %/ A ,! ! A C ! 7 !/ - " * E - " * "I !9 ! W ! , E " $; < - " * 0 " " ! " 0 %$; < % A C FD $ %" ! 0 4 )A 1) " $G " A C 2) " ) )' A C 3) " y~ y ! " * 0 % 0 0 % 4) " * * -$ % 0 % % , 0 %E 0" <,$J " " A 0 E "9 ! E A C $ ; < E 0 H $B $ 9 ! H " 9! ! < '$ , * - E H 0 , 9! !E " " , & 7 C (1) 9! !$; < - E * C 0*70 / " #&" 0 % ) 0 7 * W 1 < 7 ) " " , $ % " " $ ! 0$ , $ % 0 %0 " / - E * 0" $J W % ! 7* 9 ! W %" 0" <,$J " '" '"$; A 0 - " < 7 - * 0 %!%! A 0 0 7 0 E $J ' " 0" <,$J "H! $B <$E 0 9 ! ! ! " $; A ! <7 E < 0 % - " " E E A C ) 7 < *7 %

(2) 9! !" " % !" A ) $B $J A " " - " ! $0 0 %0 ) *7 " E 0*7 % & 7 ! ! 7 !"H A "I !) %W 0 % 7 E 7 %E " '" '" , &* D - E < 7 " " "I !E 7 7 " 7 0 $ %9! "" E ,*$; 0 % 7 %< " E C 9 ! "* * "I !0 % "I !

3-50 (3) 9! !0 %0 " E < 7 - E E $@ * 7 9! ! $V 2530 " "- E - " E ! A 7 " ""I !)' ) A C "#* " " "H ( # E * " " * C ) $B * " $@ * < " H % - E 0" $ J !7 $B % 0*7"<H 7 - " < , 9! ! " ! " $; < 0 % E )* ) , H , $J " ,D C % 7 ) $; < 0 % $B ) $ %" D !" E 0 E #&" 0 %E "I ! !7 W ! , " E "I !) D 0 % ' , 7 7 0 % $B 7 ! &9 ! - %E " #I E A C $ J ) - E < 7 " " $ ! A 9 ! 7 ! 0 %$ %" ' ! )A ) 7 ! - " E ! 0 %E "I ! ) ! W !

""#$ 4 * % "#$% ! '" <" ) " " ! , " " " E $ % < ! E * D $J ' $B - 0 %) , \; ! " C C %9 ! ", "I ! $B ! 7 " < 7 ! 7E ) ) ) A " $B , "H A 7 $B , & , &"H % "I ! "- 7 7 ! , &E %* $B 0 "I ! < E - E " " 0"7

7 ! E 7 ! D 9 ! W % 0*7" % " % !<$* " % " *7 S ,DC ! 7 " " " " ! , 0 % 7 ! " " C "I ! !W C ) % & * < " * C ) %" " ,DC - " 0

A " E $ %9! !) % , " " <"E $) %" " 0 % 7 ! " " ! 0 " C - E , ) $B "( C E 0 7 9! !0 %" $@ * C E C D $B " - $ % H " ! " ) " " " ) %

C E 0 79) 0 % 9! ! A ) 0 % E " " E )*

4.1

"#$' #$ 0

* % "#$%

9) ) " " ! , " " " 0 7 < $B 2 7 )A ) " "- 9! ! " ! " 0 % ) " \; !$@ * " ! " FD < 0"7 7 " *7 S

4.1.1 "#$ # > 9 * % "#$% ) " 7 E " "- 9! ! )A ) %" " * C ,DC * "I ! ! W E - 0 %) ) %" " E " "- 9! ! * " " " [ % ! $ %" )- *7 S " ! , " " " < 0"71 (1) ) %" " / " #&" 0 % ) 0 7 * * C ,DC * * 5 0 7 % * / " #&" 0 % ) 0 7 * . . 2521 - 0 %0 %E ) H " ! " " / " #&" 0 % ) 0 %0 / *7 ) % & * E " $ % % 7 - " ) %" " / " #&" 0 % ) 0 7 * " 7 " 0 % & " " ! , C E " - 0 0 %9) " / 0 %E " $@ * * 0 (2) ) %" " 0 7 * * C ,DC 9 !$ % "I ! ' " 2497 - E " "- 9! ! " ! " 0 %" E " $ % A

! % ! ) $ %" , ) %" " 0 % - E ( ) "

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

"- " - 0 "$ % ( " 0 " E " / 0 %" "- " E , ) H *7 ) % & * A E 7 ! , &

" ! , <$$@ * $ %" "- ,* - "- * " A " $ $ ' A A "- * " A " ' "# 0 % C- A E 7 ! , & " ! , - <$E 0 % - 7 E 0"7 "#* " *7 <$ (5) ) %" " $ A "#* " * C ,DC * % * $ A "#* " . . 2517 - ) )' 0 9 ! <$ FD " " , - " $ " 0 % - " $ C - E " 9) " $ E * 7 S 0 %"- 0 " - "- ,*9) " $ 0 % - " $ E ,*9) " FAC A )A E ) H E 0 " 0$ % $ % 0 %" % ! C- " A - ! E < 7 " $ % AC " 0 " $ ! " 9 " 9 E " E 7 FAC 0 %" A S " ! " " $ E ,* 9) " $ "- " " [ 0 % " $ % ) 0 % ! E ) H E $ % )7 E 7 !E " $ E ) H E " "- $B * , 0 7 - A E 7 " A E A $ %9! , 0 7 9 ! W % W ! C, " ! " $J " $ * )- A )- ' , , A ')) 7 < ! " ! " E ,*9) " $

4-3 (6) ) %" " ' * C ,DC * % * ' . . 2518 E " "- 9! ! " " [ 0 % " E " $") 0 - ' "# E 0 % $ %9!

" ! " ' (7) ) %" " A * C ,DC * % * " A . . 2518 -

" ! " " A * *< E % * 0 C %E 0 % - A *7 S " ! " " A 0"7 7 ! " ! , " " A (8) ) %" " " ) %0 7 * * C ,DC * % * " ) %0 7 * . . 2537 - 9! !0 %) )' 0 9 ! <$ FD " " , ") . - 7 7 CE D " ", ) *7 S A E - " <$* "I ! (9) ) %" " 0 0 7 * * C ,DC * % * 7 0 % "# )' ( 0 0 7 * . . 2535 - 0 % 9! !0 %0 " 7 0 % "# )' ( 0 0 7 * *7 ) % & * "- * & )' ( 0 E ) H E 0 " )' ( 0 E ) H 0 $@ * " A " )' ( 0 E % 0 % * " " " ) " ( # " 0 %" 7 " ' $@ * * 9! !0 %0 " 7 0 % "# )' ( 0 0 7 * * 7 ) % & * 0 % E " 0" <, * A $ $ ' "I ! " ! " " 7 0 % "# )' ( 0 *7 ) % & * E ) H E 0 $@ * " A $G " A 0" <, * ! " "" 0 7 " % !, # A ( % # ) %" " ) )' # E ) H E " "- * & ) )' # "0 7 "- & * "- " 0 0 % 7 E " * % "Z#I " ""I" % , ) , * $ %" % ! 0 %)- - $B A E "I ! " ! " " 7 0 % "# )' ( 0 ) $B % 9 ! ) H *7 !" & * A " E " $ "@ 7 7 " A & " E \; \~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

* $; ) )' E " ,* 0 %$G ! A ) A ! A 0 ,* "# ' * $; < * ) A E $ % H < 7 $B ,* "# ' * $; "- " " D " % - A $ %9! E " - ' "# ,* "# ' * $; 0 % ,* 7 * $; E ) H " ! " " " %

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Â&#x20AC;! ) %" " " ' ) %" " D"# 9! !" " % !" A ) ) % " " 0" <,$J " E $ %9! , & ) % '" " $ % " "

4-5 0 0 %" E $ %9! * 0 0 7 " / AC !\Ju % *% " %!% 2 ) % '" " ! " " E 0 % ! " A $B * " - E % ) %" " ! - E $J $ %" " 7 )A " * E - " A E S %* 7 " $ % ' , ) %" " "7 " !"$ % ' ,DC ! 7" $ % A \; ! , '" "< 7 !"$ % ' A %* "H* <$ " 7 % " $ % ' 0 %E " $ % ' "H %< 7< A ! 7 A "< 7< ' , E %" $ % ' - E $J < 7< " 0" <, H 7 ) $J "$ %" D )A *- 0 7 E ) %" " * "I ! < 7 A < 7E ) E " A * $B " " 7 ) % 7 % $@ * <$$ % ' 0 0 %< 7 %* E E $J *7 S < A " E ) H $B ) , E , * < % 9! !, 7 ! $B * " " C ! 7 <$$ % ' 0 $ ! " <$$ % ' - E < 7 - A < !7 *7 A $B *' - E " - E % " " < 7 $ % ( 7 ) , "*, % ) %" " "$ %" D )A ) $ %" , ) %" " '" ' % 0 , 7 " 9 !*- 0 7 , <$ $B " " % 0 ( ) " A ( )$ % , <$ 7 $B " " E 7 ! " "I ! & < * " ! " " " % ! - 0 % 7 7 , $ % E " " " - ' " # 0 %" E $ %9! " ! " * 0 % 0 9 ! & %E " ' 0 % 7 E " E $ % , <$ 7 7 " 7 " $ 7 , ) %" " ' " ! , " ! " * 0 % 0 % $B D ' " 7 7 , $ %

4.1.2 > "#$ #* "#$' #$ 0

% "#$% * % ! " 0 7 " , " < ! % ) % & * $B 9! !9 ! !" & * $B ' * , ) % & * ) " "I ! A $B 9! ! )- , \; ! 7 " %* $@ * * $B 7 ! % " % 0 %" A - " & % ! 7 " FD $B $@ * * 9! ! <

" %0 7 * "" " 0 7 ) " " ! , " " " E ,* A 0 % %$ %" !" % " 7 " % 0 % 7 ! E " * * 4.1.2-1 & "#$ 4.1.2-1 > %

" "#$' #$ 0

* % "#$% " " % < ! " % "#* 0 % "

" % " ) " % ) ) " % 0 0 % " ) " % D"# " " % ! * )9 9 ! 0 % 0

" " " A " " $") " $; < " / - " $ " .$.". " 7 " " $ % " "#

" " 7 " $ % ) %

" " - " 9! !0 %0 0

4-6 " " C ! 7 ! " ! , " " " 7 " 9! " " $ % " <yyG \; ! *0 7 $ % < ! " ! " " 9 '* " " $ " " <y0 7 $ % < ! " " , 7 " - " 7 / - " 9! !0 %0 < ! " [ " " / ' " ) %0 7 * " # 0 7 $ % < ! " 7 A 0 7 $ % < ! " 7 " ! 0 7 $ % < ! ) " 9

0 7 $ % < ! ) " '* " $; < ) " ) %

7 D" ) " <yyG ) " ) '* " 0 7 $ % < ! - " ! 7 % "# * ! 0*7 7 ! 7 C < 7 E " " 9 !*

4.1.3 ' * ' #$

* % "#$% !N ,

* C 0*7< " - 0 "$ % ( , $ % < ! " $B 2 7 E 7 S )A AC % < $B $; < , * 0 % E A $ %9! *7 S 9 ! " 0 7 AC 0*7 % 7 $ % ! % 50 , AC , $ % C - $ % 320.7 < 7 "I !0 % * ) % & * E - E " ! 7 !W * ) % & * " 0" <,$J 0*7 % A - " - E " - " * "I !0 % * ) % & * " 7 " % !<$ ! 7E ) " - " ! ) " !" % " E ! % ! , " - " %0*"*7 " 0*7E "" - ) )A A E #I < - " 0 %E $ %9! E E " ' C $B * '$ % ) ! " C C ) " "E " " 0 % E $ % '7 <$ " " $B - ) 0 %! ) ) - ) ! 7 D $J ' < 0"7 (1) " " % < ! ! - * $ % "I ! - " 0$ E 7 0$ H"0$ ! " A 0 E E " #I A E #I " ? A ) ) 9 ! "* * "I !E $, 9W A " - $ %9!

" " C ! $B \; ! , '" , ) %" " 0 7 * - E " "- " 0 ) )' 0 %E 9! ! 0"7 7 ! " *7 S ! A C " 0 ! 7 ! < " - ) D D , $ % < ! A $ % 160 < 7 FD " " %"- " 0 E " 0 ! ) )' " E - * % * A " ) . . 2511 E 2 7 ! )A " $ % ) %

0 %" 7 " <$ - " E $, ) * 0 % ) " " ! (2) - " " $@ $ A "#* " ( .$.".) " % "#* 0 % " * C ,DC A %" % !" A ) " "<$ 7 < - " A ! H" !< 7 ! 0"7" ) 0 % / " "#* 0 % / A E "#* " - * ! 7< 7 ! " ')) A FD $J ' 0 * '$ % ) * "I ! % < " $ ! 0$ 0*7E $@ * A " $ % ( , & #I < '" '" , - " ! 7 $B - " 9! !

4-7 " " % ! D "<$E , & 9 !E "#* " < A ) E - ! 0 % / E - * ! 7< ) ) ' E " E $J ' $ % 4 0 < 7 0 % , & - 50 < 7 7 E 7 $B $; 0 7 * " '" '"0 % " A - E .$.". (3) " $; < " % "#* 0 % " "E " 0 "# $; < 0 % )! - ) E " E $, 7 $; < 7 $; 9 ! !"I !, $; <

A * ) % & * $B ) A A E " - " A E " 7 ! *7 S - <$ * "I ! C $B - " 7 AC $; E " $ % ) %

" 7 "

A .$.". - <$ E " #I 0*7E %!% A ", - " E " 0 $; 9! ! D - E " $; < < 7< A "*7 <$ 0 % AC #I '" '" , - " "#* " E .$.". <$ - " (4) " / " % "#* 0 % " < * '$ % ) E " 9 !* 0*7 E " - 0 "$ % ( E " E $ %9! E E " $ %9! ' / E $ % ( E " - "#* " E ,DC $B ) " - ) % $ % ( E " E $ %9! E (5) - " $ " " % "#* 0 % " E " / $B

" 7 ! " " / 0*7 $G ! H " " 7 0 % " / E A % $ % E , D ' " 0$ A $ % ( FD D " / E $9()0 %" - 7 ! * ! (6) " "# " % " ) - E " 0 ' $B ! , 0 7 '" C " "# D ) - ) ! ) " D E & % 0 , 0 % AC ! 7 " AC ! < 7 " % ! ! 7 C E ,* A 0 % ,* $B ,* "#* " 0 % $B '" '" A ) ! 79 !< 7 "* * "I ! ! 7 $B - "0 % A 7 ! < 7 $G ! E " " A " '" '" 7 C (7) " " A " % < ! E " " " E E ,* A A A / A A 7 , A ,DC E 7 A 0 A A 7 , A < ) ! ! A E A - E ! ,D C " ', "# % ) % " ! ) $B % ! ) ! " E $ %9! E ! ) $ ( !, $ % 0 % ( , ) A 7 " #&" ) 0 % ( 0 A - "# A % 0 % * ' $ %9!

A )' )7 E $" $J*!" $ % * * A 9 ) A A - ' "# ! " * ( $ % A ) ' )7 E * " - A - < 2 $ % ( )A A A A W % FD $J ' " " A "H< ! ! % A E ) ) ' C $ % " " 7 ! " " 7 0 ! 7 ! - E " " 9 ! !"I !0 % * ) % & * ! 7 " " 0*7 A " AC < 7 " " 0 %< 7 " % *7 9! !" " 0 %" E $ %9! E D % % < < 7" 7 D

4-8

4.1.4 8 " &> * %"#$% A " ) " " " % ! ! 7E !" % 0 % - * "I !"- "H0*"*7 " D ) %

" % *7 " " < C (1) 7 ! " 7 7 ! E " " " ! " " ! E7 " % < ! 2 7 ! " % " ) 1 7 ! 0 %" % "#* 0 % " 4 7 ! 0 %) , < ! < 0"7 0 ) ! !, $ % " % " ) 0 A " ! " " 0 %" ) , $ % " % "#* 0 % " 0 " 7 0 % $ % ( 0"7 A " E $ %9! E C " ' " # $ ; < , * $B " % H < 7 "E 7 ! E " " "A C < 9 !* E " " 0 % " ! " 9 !* " 7 $B ! 0\ ! E7 <$ C

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

4-9 , & (" .) FD 0 % - E " ) 0*"0!"E 70 ) ) A " " 0 % , " % *7 S ",DC 0 %"7 E " $J %< 7E ) 7 A *7 * - <$ 7 " < 7 / *7 % " 0 %" " E $ % < ! $B !7 !

4.1.5 8 " &> , & 0 "#$% ! "#$% A A "$J , ) " 0 %"I !E 0*7 %0 7 0*7 %W * '$ % ) 0*"*7 " 9 ! 0 7 $B 7 S 0*"*7 " < C (1) 0*"*7 " A , ')) < " (2) 0*"*7 " E A )7 * 0 E " < (3) 0*"*7 " E A " E $ %9! E (4) 0*"*7 " E A ! !E " 9 0 %" *" "

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

*7 ) / E ) 0 %" ' E $ % (6) " "# < 7 - " E A < , " " E A " A ) " "#* ! < 7 < 7E " E? E E $" 7 A - " 0 % ! 7 ! $B " E A 0 9 ! ' % , <$ 0 " < 9 ! 7 ! " " % '"* E " A ) 0 9 % H < 7 9) , ) " 7 E 7 < " 7 E " " % !" A ) -

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

4.1.6 % <0 ) " " ! , " " A ) 0 %" E $ %9! E E $J ' 0 7 $B 2 7 )A 1. ) " - E "I !9 !* < 0"7 7 ! " 7 7 ! E 3 " % " ) %

7 ! " C 7 7 ! < CE H 0 7 1.1 , * ! , "I ! %0" <,$J " " % '"* , " A ) 0 %" E $ %9! E D - $B * - " A 0" <,$ $ ' "I ! " ! " C % E ) " 1.2 E " % *7 S 7 7 ! " " ! 7 "E A A E 7 $B A , " 0" <,$J " " % '"* , " A ) 0 %" E $ %9! E 0 " 0" <, D ) E ) " " - A 7 ! " ! " " " ! 7 !" 1.3 9! !, 0*7 %" % < 7 A " E A " 0" <,$J " A ) 0 %" E $ %9! E " 0" <,) A " , 1.2 1.4 " ! , 0*7 %" % - <$) % " *' " D"# D 0 9 A ) * " <$) % - E " ) ) < 7 , E FD " 0 %" 0 % " ) 0*"0!"E A , " "

4-11 C " 0" <,$J E A ) " E 7 C"H)A 0 ) E " - 7 ! E " " 0 %" E $ %9! E < E 0 7 ! " 9 ! * C $B ) " ,DC E 7F D E A 9C !* 0 % - " $ $ ' "I ! A E ) " *7 S "I ! ) 0 % AC - !*7 " C % 2. ) " 7 " ! , " " A ) 0 %" - $ %9! 9 ! ) " E " FD $B 7 ! " )A " .$.". " $ % ) %

" 7 " $B * 0*7" " %E " " " % !" A ) 0 %" E $ %9! E E < !7 $ % ( ! ) " " ! , A " - " A 9! " A " ! 7 " " FD %E " ' A E * " , 7 - E " " % *7 " ! 7 " - D < 0"7 2.1 7 ! E " "H ( # !< ( # < 0"7 " " " % " ) ) " 7 ) " 7 *- FD " 9! !E " "H ( # A $B " ' E " " % ! E " A ) AC , E 7 0 % "H ( # " < 7E $ %9! E E * 2.2 " " $") " % < ! E 7 " ! " . . . ) )' " 7 A "#* " A ) )' 0 % - " E ) " ) " E " " % !" A ) 2.3 7 ! " ! " 0 % 7 7 ! A E " "- , ,* AC ' "#

" E $ %9! AC A - E " $B <$ !7 $ % ( 2.4 ) " A ) < $B - " 7 " " E A , Â&#x2122; FD ! 7 !7 " ! C E 0 %E A , - " " 9 <$ 7 " $B ) " A ) "0 %< 7< E $ %9! E #&" ) - , 7 0" <,$J E )* ! " <y0 7 $ % < ! ! 7 $B - "0 %< 7< E $ %9! !7 $ % ( ) - , $B $ % H A 7 A E 7 , " " 2.5 ) " " % *7 " ! A ( , 7 " ! " " $ % * D " FD %* 9! ! E " - " * , <$E AC ' "# $B *

4.2

" " % * "#$% 2

0 ) E " ) " "7 % 9! ! $V 2530 C ! <$ D 7 "" $ $ ' " % " E $V . . 2515 ) * % " D % $B ! 7 7 < 7 % D " D"# 0 % $0 " 2 $0 " 7 )A

, 7 D " ! " D"# A 9! ! " $ %" 7 9 % " - 9 ! ! A " / $ % < ! (TDRI) Z " ! 2529

4-12 !

"#$ 1 * C ( 9! !0 %0 " E 0 7 * ) %" " $@ $ 0 % " $@ $ ) %" " $J " ! " " FD !" & * 0*7 * C ,DC E $V . . 2520 < E $0 " " C 1) ( 9! !0 %0 " E 0 7 * !" & * $B $ % & * 7 " " % " ! , " " ! , 0 % )' '/ - ) H *7 ) % & * A "- 9! !0 %0 " E 0 7 * 2) ) %" " $@ $ & * 7 " " $@ $ $B $ %

7 " " ! , $B " " - " - 9! ! 0 0 %9) " " ! " " $@ $ C " ) )' * * 0 %$ % " $@ $ (9 ! " 9 A "#* " * "I !*7 S $B " - " * 0 E "I !$@ $ ! 0 ! ) 3) " $@ $ 9 ! 7 ! E " )A ". - " , '" & * ,. - " $ $@ * , '" , ( 9! !0 %0 " E 0 7 * , '" , ) %" " $@ $ " ' " $@ $ 0 % * * 0 %$ % ). " $@ $ $@ * - " FAC )A " ) , - $ %9! 0 %" / 7 . " " $@ * "0 0 % " " 0 %"7 . " / $@ * - ) %

0 % - 0 " ' " # 0 % $ $ ' 0 %# (1) ) " "- 9! !0 % " E 9 ! W % ! 0 7 ! FD % - E 9! !0 %0 " E , $ % 7 ,DC " , 0! " E $ %9! (2) " A "#* " , !" FD % ) FC- F , 7 ! A "#* " FD ! 7 !" D 16 7 ! 0 % ) " E C %* )' " " ' 0 %" - 0 ! " ! 70 C $B " $ "# %, " " A "#* " E ) " ( ) $J ' * " $@ $ ! 0 9 % (1) $0 , ) " "- 9! !0 %0 " E 0 % E ( - % " A )A !" & * 0 % & * ) , " ! , FD 7 !*7 " ! ,

7 ! A 0 "H* 0*7 ) " C % - < " H %* " ) $ %" E ) ' ( E " * E ! " E " " )' '/! < 7 ! % $B " * ) %

, - " 0 %* E *7 A ! ! " E 7 ! , '" , 0,H ) 0 %" , D - $B " E - " $ " $@ $ 0 7 * $B 7 ! , '" C 7 %< 7 , 0,H 7 ) 0 %! 0 9 %E ) - ) 0"7" E A "#* " " " <$ %

4-13 ( " , 0 % "# %, 7 ! " E " 7 " ) %

, 0 %" * % " D " E A " A " " "#* " % < 7 *H (2) < 7 $ 0 0 7 , " $ % 0 0 %* * " - " E A " *7 S , '" 7 ! " ! , C " $ % " 0 / #&" 0 % ) 0 7 * )7 , % '7 0*7 "#* " ( A ", - " E - , ) %" " < !) (3) < 7< " 7 D " " E " $@ $ 7 C C $B A E 7 " ! , " - " 0 %* " ) %

0 " E ! % ! " !E ) " , C * E " $@ $ FD $ 7 % $B 7 ! % " < !

"#$ 2 * C ( 9! ! 0 7 * 0 %" % " ) % '" " W %" A $ $ ' " FD ) %" " $@ $ % " 0 % % ! " 0 7 0*7 * C ,DC A $V . . 2525 < E " $ 0 , " C 1) ( 9! ! 0 7 * !" & * $B $ % & * 0 %$ " % " ! , 0 % )' '/ $B " " 9 ! $ " % " $B " " 0 % , '" - "- 9! !0 %0 " E , $ % ) % & * 2) " % " 9 ! 7 ! E " )A ". - " , '" & * ,. - " $ " % ). - " " $@ $ . " . " / W. " $; < . " , & F. - " A 0 % & " E " "- " 0 )A ". ) ,. ) ) ) %

). " ) %0 7 * 0 %# (1) 9! ! 0 %0 " E % $B D ! " 0 % " E % " " E $ %9! A " *7 S 9 ! ) %" " FD $ %" !& - " A 0 % " $ %" " (2) FC- F " A " A "#* " 0 % " - "( " ,DC 9 ! " 9 " A "#* " " % " % ! ! 7 E - " $@ $ ! 0 7 ! (3) " 7 ! 0 , &$ % ( *7 S , , !"

4-14 (4) " 7 ! 0 E % $@ * )A - " A , < ! (5) " - & " 0 7 $B ' , A E " $ % E" ,DC ( !E* & * ) ! " 0 9 % (1) < 7 ! , '" , ( 9! !0 %0 " E 0 7 * FD ( %

"E " ) %

, " 9! !0 %0 0 %" * * 0 0 %$ % FD

" 7 ! , '" < 7 % 9! !0 %0 " E 0 7 * < ) ' ( < 7 % 0 % < 0 ) " 0 / #&" 0 % ) 0 7 * (2) " - " ! " " 0 , & $ % ( " 7 $ 7 (" ) ' (" "# ) 0 % * (" " ) , " < 7) ) ' " E $ %9!

C E FD % " E A " '* " "#* " _ _ 0 % - E $G !,

7 ! " 7 ! <$ 9 ! ' $B , & %E $ %9! E " 7 C " E 7 $B ! " ) , %! < 7 7 ! , &, E $ %9! 9 !* 7 *" H $B A " E 7 % - E A " A E $G ! " C " E $ %9! E 7 C $B ! (passive) " "- 9! !0 %0 " E *7 " (3) 7 ! ' < 7 % D < C % " ! C E !" '* " "#* " _ _ - ) ) ) %

0 %" ) %0 7 * $B ! " ' ! 7 ! ! !7 ! 7 C (4) " " 7 D ) 9 !< 7 % ' 7 - %< 0 % ) E *7 $ % %FC- F " , ) A " "#* 0 % " " "#* $B 7 E 70*7" - ) " C , "H % "0*7 "#* " 7 C E $V . . 2529 ) " ! A " / $ % < ! < D"# A - 9! ! 7 D , " D"# < " 7 D ) " " D"# E ) C C D < - " D"# A - <$ 7" , '$ ' - ) " E )* '$< 7 1) 9) " , " "- 0 0 %0 - " E $ %9! '"$ % ( E - E " E < 7 ) " , 0! " 0 %< 7 ' * '$ % )

* '7 2) 9) " ! " 7 " - " E " " " < 7) * C 0*7 0 - " 0 % ' 0 % *7 A - E " E E 0*7 %$ % ( ! < 7 " 7 ) 9) " , < ! W % 7 ! E () )' 0 %E ) D 33

7 ! E 7 " % % 7 ! " ! " " 0 0 %, % D 21 7 ! E 8 " % 0 % 7 ! ' 0 %*7 A % D 62 7 ! E 9 " % D $B <$ < 7< % 7 ! C C , !" " D"# , ! A " / $ % < ! '$< 7 " E $ %9! E A " *7 S % ) " E 2 0 7 )A

4-15 ". % 7 " " *7 " " 7 " E A " "#* " '* " ! 7 ! A ) ) % C E 0 7 7 " E " E A " *7 S 7 C " $ %9! " ! ,DC 0*7 "" E < 7 " "H % " " , 0! "7 ) ! !E '" " ! , ,. % 7 " 7 " E $; < ) ) A H" "#* " A E 7 7 C ) * 7 " E ( 0 % " * C 0*7 % * % ( ) 0 % % C " ) " E " D * * ! 9) E ) " $B <$E E " $ %9! ' 0 % " , 0! " E " ' " 0" <,$J E " E % 7 $ % ( *7 S E $B <$9 ! ) " 0 %

" 0 / #&" 0 % ) 0 7 * C < " E * C “) %" " ! " * ” !" & * $B $ % 9 ! & * 7 " " % 7 !

" 0 % )' '/ $B " " 0 % * C 7 ! % " % E 7 )A “" % ! " * ” " " $J E , % C )A " A "#* " FD $J E $ % ( 0 % " ) < 7 $B % 7 $ % < " E * C $B “ " $@ $ ” E " , " % "#* 0 % "

, " 7 , * ! < 7< " - $@ * !7 $B $

4.3

%' #$

. "#$% %9 ' !N ,

0 ) A " * C ) E $ % < ! C .< !! ) * < - , 9) " * C ) $B * C 0*7 - *- 0 7 \; ! " " / ( - " " $@ $ A "#* " , 2520 : 10–14) , " 7 < " 7 D * '$ % )

0 % - " * C C & ,! 0 %& F ) C %< ! " & E - - ) S * 9) " $@ $ *7 <$ C 1. "H )7 7 0 %)7 7 7 " 7 A "#* " FAC " &< 7 7 % $B

A A 2. FAC " " A " "#* FD - " " 7 &"- < A - E 0"7 "#* " < 7 $B , * *7 <$ 3. 7 !)7 )A E 0"7 " , ! A " "#* E 0"7 & $B 0 % - " E & " * 0 % A ' & " E 7 A E 0"7 , 4. < 7 * )A " " , ! E 0"7 & A * ) "- < 7 )A 5. E "#* " " A FAC " " $ % ) %, ! A " "#* E 0 "7 "#* " 6. E "#* " A " "#* " A $ $ ' 0 % $ ! 0$ " E A *E " "#*

4-16 7. \ "0 %E " 0"7 "#* " FD $B " A ' ) A " *" * 0 %)7 E 7 !E " ) 7 - $B 8. - 0 % - - A , "#* " A $G " E ' $B " ? 0"7 C "*7 <$ 9. - %)7 ' " " "#* " C $B A A FD A ' , ) (* , ) 9 ! 7 ) " $B - 10 $ FH * , " " "#* " " ) 10. - " , ! * A ' , ) E * " !

11. E " %!%! 0"7 ) " ) " " 0 % "#* " ! ')) A '" " 0 % / $ $ ' 0 %" $ % $ / '7 C! *

" ' "# 0 % C- 0 %" / 0 7 C- A " "#* 12. E " A / < ! C- $ 0 %< !A * A S 13. E " A " $ % A "' " C! $ E 7 14. E " A FAC ) A A " " A ) A '7 0 *7 S 15. E " A " 0$ $ ) ) 0 %" * 16. E " A < 7 )A " C .#%9 ' %& F 1. " % * * C ) ,DC E - " 0 " " 7 )A 1.1 E " " A ' !7 ! $B - 10% , " "" " "

1.2 E " A ' ) !7 ! $B - 10% , " " " ) 1.3 ) ) ) * " !C " %!%! " " < 7 " 6â&#x20AC;&#x201C;8%*7 $V 1.4 "- 7 7 " $B 10â&#x20AC;&#x201C;15 $V,DC <$ 1.5 ) %< 7 !" E " - %* )A $B 3â&#x20AC;&#x201C;4 $V - " * E %!% " < * 1.6 ) %E , " $B "$ %" 9 !" - - 0 % %

E "" % - - - - A , !\ " , * " ')) ( ! " 1.7 ) %E " " 9 ! - $B 9) " ,DC " 7 ! " % 7 !E $ A , "H< C C A $ %9! E " ) )' " E , " 1.8 ) % - % C)A E $ A ) "#* "H< 9 ! %E " - " " 7 E 1.9 " %* - " , ! * " ) " 9 !* !

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“ * 9 E * C " ' ,DC " ' D !" 7 " ' " $@ $ A "#* " E " % " ) $ %" ! 0 % ! * * 10 A $B ' ' ! 0 %E 7 ! A " $@ $ A "#* " !< .$.". < "" $@ $ A "#* " E - 7 , " ' " $@ $ A "#* " 9 !< 7* - 7 ) $B !< 0 7 " E 7 ! " ' " $@ $ A "#* " E " % - < W %" $@ $ A "#* " * % ! & * "- 9 !) H "" % " ) E " % " ) "H "# " ' " $@ $ A "#* " 0 % " 7 ! " " ' " $@ $ A "#* " A E 7 !* % * C” 3

- " " $@ $ A "#* " , 2520 : 4–5

4-18 “ * 10 " ' " $@ $ A "#* " $ %" ! (1) < " $ % 0 7 (2) A ! A < " & A "0 7 *7 S ( !E $ % A *7 $ %

A ) " % 7 $ % A ')) A (3) < "" ' ) %

"#* " * "I ! 7 !" ' ) %

"#* " (4) " A $ %9! E S .$.". < " ! " " - " $@ $ A "#* " ” C E 9) , .$.". D " * C " " " ' " $@ $ A "#* " ,DC *7 E A Z#( ) 2521 < " * C ) % - 7 % 7 .$.". " " . A - " D"# 7 A * C ) , " D"# H ) E " * C ) ,DC 9 ! ! 7 7 " " . 0 %< - 7 "I !, " . ) % & * FD < * H A 16 " ) 2522 E $ $ ' 7 . . . " $@ $ A "#* " . . …. 0 % 7 . . . ) A " "#* 0 % " " "#* . . …. E ) " A 9 ' ! 2523 D < " * C ) %" " ) ,DC 9 !) % '" " < 0 " * C ) $B 5 $0 )A 1. * C ,DC E 7 $B " 0 & " 9 !

2. * C ,DC " . 9 !0 7 " $B 2 "# %)A - " " . 9 !0 C ' 0 %)7 E 7 ! - * C E " . 0 "D % " " . A $B 7 D , " . 0*70 7 ' 0 % )7 E 7 ! $B ) % 7 " 3. * C "" ' _ .$.". E "# %"D " "D & " 0*7 "# % # )A - , " 0 % " " ' " $@ $ A "#* " ( ".$.".) '") ! ) $B , " 0 % " 9 ! A 0 %)7 * * , , " $"* - % ! , ) *7 S E 0 & " 9 ! % A % ! , " E ! ' 7 % - < 4. * C $B $ (< 7 * * ) A $) %" " 9 ! ".$.". - $B \; ! , '" 5. - ".$.". 9 !< 7* * C %< ,DC E 7 ! 0*7* 0" <, "I !0 %"- 9! ! 0 % * " ,DC E 7 !7 < "H* "< " $ % , 0 %, !, '" $0 0 $ "@ 7 ! < 7 , !'* < A 15 ' ! 2525 ) %" " / 0 7 * < * E " * C ) ,DC 9 ! H ' 9 !E ! 7( !E* " , " . 0 %E - C E ,*

4-19 $@ $ $B , & 0 % " ,*$@ $ FD $B , " 9 !E ) - ) E " - " E ,*$@ $ $B 0 " 0 %< - ) % & * A 22 ' ! 2525 ) % & * * "" 0*7E " D"# A C !7 % ! A E < , '$ ) %" " / 0 7 * D < !E ) % #& * '+ "

! ! - " D"# < " ! " D"# E A ) 2527 E " * C ) , $ % < !9 ! - 3 $ % ( )A " <$ 0 % #

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

, ) $0 M 6 0*7 * C ) %" " A - % ' A " $@ $ 9 ! " " " ' " $@ $ - $B \; ! , '" , ) %" " ' C $0 M 7 - E " " " ' " $@ $ E ",DC A E - % - " ! " " $@ $ < " , ",DC "" $ % $0 *7 S 0 ! ) H 7 M 4 $B $0 , " * C ) % ' 0 7 $0 C % * ' E " * C ) E 7 0*7 ! "H H 7 " ' < $B , ! A $B '$ ) !0 % $0 C % - E $ % ' ' ' 7 !, " E "#* " - " $B , * " " % ! " A ) 0 %" * " "#* < " ' 0 % H ' " 7 $0 A * ) %$@ * * ) $B <$< E "I ! 0 %E $@ * 0 % $ % ( E " - "" 7 " ! C D !7 $B " )' * ' FD < ' <$ () % #& * , 2527 : 11 â&#x20AC;&#x201C; 12 , 14) *7 A 1 " ! ! 2530 ) % & * < * A 9! ! E 9! ! A ) , (7) E " * C ) ,D C A $B 0 7 ' E " $@ $ A "#* "

4-20 A 13 ) 2534 ) % & * * H A 0 / " "#* 0 % " $@ $ E 7 , 0 $ % ( " $@ $ 5 $ %" C (1) E 0 " "#* 9 ! W % (2) " - % ! " ' 7 $G ! (3) FA C " ,D C 0 % - " ! * "I !$@ $ W 0 " <,E 7 (4) 0 " *"7 ) AC (5) E ! ' * 0 " * " " C ) % & * ! < ' * E " % "#* 0 % " - 0 $@ * " $B 5 $V 9 ! !E ) A " "#* 0 % " " "#* ( .". .) - $B

7 ! ' " 0"7" $@ $ * 0 CE $, “" ' ” 0 %E .". . 0!" 0 %" - E C " "" - * $"* , .". . C C E $V $ % 2535 < $ % "" ' A 7 ! A "#* " - 1,000 A E .". . E - C* " < <$E $ $ ' $ % ( " $@ $ E $, " ' A $B & " * C ) ,DC $B " ( !E 5 $V *7 .". . < 0" <, * % * .". . FD ) E * C 0*7 19 # ! 2535 $B * 9 ! ! % ! " 0" <, * * 34 C “ * 34 E " ' ,DC " ' D E ) !" 7 “" ' ”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” " ' < " $ % "" ' A 7 ! A "#* " - - - 9) " " ' * C 0*7$V 2535–2539 5 $V $B 1,900 9 ! " - C 5 $V * C 0*7$V 2535–2539 C ' 31 ) 2540 (* $V .". .) C 1) < C 36,432 < 7 E AC 62 - ( 33 ) ) ' AC '" ( ), $ % 0 % ,DC % ! 0 " "#* < 0 - 52,262 !

4-21 2) - 29,274 < 7 E 0"7 "#* " - 2,624 ! 9 !E " 0"7 "#* " $B 1,079 - 0 " $B )7 396 0 % $B )7 / )7 $ %" "#* " 683 3) !< "" - C 361.92 0 % )7 E 7 ! C 248.33 - E " ' !< " 7 )7 E 7 ! 113.59 4) % " ' ! "" ' A 7 ! A "#* " 1,900 ! $B C 339.65 " ' ! C C 2,239.65 0 % ! 7 ! $B C C 1,526.71 31 ) 2540 " ' % ) A 0 %( % * - " *7 <$ C ". ) A 712.94 ( 2,239.65 – 1,526.71 ) ,. 0 " "#* ,DC % ! < 0 ) A 49,638 ! (52,262–2,634 !) ). < 0 ) A - 7,158 < 7 ( 36,432 – 29,274 < 7 ) " " - 7 7 ! A E 0 " "#* - " $B , * 0 % E $ %" " "#* & %) $B ! 7, * E ,DC 9 !< " ?E W ! ! %$ % 10–12 < 7 0 % C " W ! ! %$ % 400,000 - 0 " $B )7 ! % 160,000 0 %)7 $ %" " "#* ! % 240,000 - " - % C " " - % ! H" ! A " C " $B " %!% ! %!% " - % C 20–25 $V 0 %E %!% 5 $V0 " " $ - %* 0 % " C! ! ' 8 "" $ % , " " 0 %0 , .$.". " * * 0 %$ % , - " #&" " "#* " * * 0 %$ % , .". . 3 7 ! 7 " $ % " - " ' - 7 %!% 5 $V * C 0*7 9) " E $V 2535 D $V 2539 '$ " $ % < 7 “ - " < * - " 7 $G ! " C E " 0 %" E 0"7 "#* ” 9 ! , 0 %, ) % $ % '$< C 1) ! < 7 ) !"& %" ' ,DC $B ) A "! , ) C E 9! ! ' 0 % " - 0 7 2) ) - " ' *7 <$ A "" ' ! ( " *7 A " 7 ! " <$0 0 %" '7 $G !! ) ) * " 3) ) " $ $ ' " - C ". $ $ ' " % " " ' E ) 0 % 9 ! "- ) , 7 ! " ! , E 0 % E % " * * 0 % ! " $@ * " ' * 7 0 7 '" % ,. $ $ ' " - 9 !E .$.". - E A " '7 $G ! 0 " * "7 $J ! AC & 7 .". . - E A " E A 0 % 0 7 ' $B *

4-22 ). 7 % E E 0"7 .$.". 0 % .". . , E AC $ % 9 ! E % ! ! ! ! $@ * 7 C 9 ! C .$.". 0 % .". . A $J 0 % $B " , 0 %"- E E 0"7 $@ * $B $ % - <0!N/* ,! " - " ' $ % $J '$ ) $ %" A " $B E 7 - $@ * C .$.". 0 % " .". . 0*7< " 0" <,$ $ ' * C " % " " " ) A " "#* " 0 %( % C , "#* " 0 E * 4.3-1 & "#$ 4.3-1 !N/* ,! " <0 1.

!N/* ,! " $@ * , .$.". 0 % .". . ! < 7 - " ' E $B <$ !7 ) 0 % % A "* $@ * ( !E* "I ! 2 W " E %!%0 " " ) " A E "#* " ( %)7 ! ' 0*7$J * * )A "#* " < 7 - " "#* < !7 ) A " * $ % $J C- 7 \ 0 - E * ! ! "" ) FAC _ _ 0 " "#* , 7 9) " 7 E 7 !)' ( 7 , ) " "#* , ) * C E - " "#* ',( < 70,H 0 * ' * " _ _ ( % C "#* " * ( % " )7 FAC A $ %" " "#* 0 % A "7 $J ! A C & $ % ! % 40 , " W ! ! % $ % 160,000 0 %! * - % " !C " E * ! % 5 *7 $V FD $B ( % " , "#* " 0*7 % ! C S "#* " 7 C 7 ! "# " "#* 0*7* ( % " 0 % " C!)7 FAC

" <0 1. " 0" <, 7 .". . < 0" <,$ $ ' $@ * A E - * 9) " " ' < 9 ! W % 0 % .$.". < 7 " $@ * * % ! $ @ * , .$.". E H ,D C 0 0 % $ % - $B ( % " ! 07 "H* C C ) "- % ! $@ * E " - " ' ,DC $B " W % 9 !< 7 - % ! $ @ * $ "* , .$.". 0 % .". . E 0 % ! ) E 0*7 %, C * 7 7 ! E $B 7 ! " A 7 ! ' A E $ @ * ( ) C .$.". 0 % .". . $@ * " < !7 $ % ( 2. " 0" <, 7 ) %" " " ' < "- E " * )- D D ) % E " - " "#* $B " 3. " 0" <, 7 ) %" " " ' < "- E * ) A " " ) * C E - " "#* ,' ( 0,H 0 0 % % / $ $ ' * 9 ! %* E %!% E " 0 %) A " ",D C 0 % %) A " "#* " "7 0 D ,D C % ! " .$.". E ( ! 4. " 0" <, 7 ) %" " " ' < ( % " 7 E 0"7 "#* " 9 ! ) " C! " ) 7 FA C 0 %< 7* - %* " ( !E 6 $V0 " , 7 9) "

4-23 D C A ) 2543 " - C :-

!" 1. 2. 3. 4. 5. 6. 7. 8.

4.4

- "#* " () A ) 7 ! " ( ) " - % C " C! ( ) !< C ( ) )7 E 7 ! C ( ) ) A ( ) E "#* " , - $ %9! (< 7) ) A " E "#* " (< 7)

% * C 0*7 - .). 35 â&#x20AC;&#x201C; .). 43 3,221 1,408.25 122.18 375.07 464.57 xxx 34,760 xxx

" "0 ! > " $ * % "#$%

& 0 7 " < ! ' " 2540 0 %0 / " #&" 0 % ) 0 7 * W 8 ( . . 2540-2544) "- E " % !" 0 0 % - E " " *7 S <$ 7 7 ( ( ) 7 0 % ' "I ! & ! * < 0"7 * * 46 * 56 * 79 * 84 * 284 0 % * 290 "- E $ % ' C 7 7 " ( ) &E % ' "# ! " * " y~ y 0 *$ % 0 %" E $ %9! " ! " * A " E 0 "7 ')) E " - ' " # 0 0 %E $ %9! " ! " * 0 %) " ! ( A E $ % 0 % ' " * - D"E ) $B , ! " * 0 % 7 A " E " "# 0 9 ! & %E " ' 0 % 7 E " E $ % , <$ 7 7 " 7 E * 84 ! < * D , &E " % " A ) 0 %" E ) " $") 7 * & 0 7 " < ! ' " 2540 * 284 < " - E ) $B %E " "- 9! ! " $") " " ')) " 0 %" ) 0 % - , * 9 ! W % 0 %! "- - % 7 & " ) " $") 7 0 % % 7 ) " $") 7 !" 9 !)- D D " " % ! - ,DC * C "- 0 / " " % ! - ,DC E 0"7 !7 *7 A !" "- E ""I !"- 0 0 %, C * " " % ! - " " CE * 290 ) " $") 7 !7 - * "I !E " " " - ' "# 0 %" E $ %9! " ! " * 0 % 0 ! 7E ,* AC A , <$ 7 E " - ' "# ! " * 0 % 0 ! 7 " ,* AC W %

4-24 E " " % *7 " - *, $ % E AC , * 0 %" 7 7 E " A 9) " A " " E " ,* AC FD " % *7 )' ( 0 A ',( !, $ % E AC E 0 7, " " % ! - " $") 7 * , & "- E )

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â&#x20AC;¦ 0 %$ % "I ! $B *

4-25 "I ! " ! " ) " $") $ ! 0$ <$ < 0"7 % * . . 2496 % * ( *- 0 % ) " 7 *- . . 2537 % * )

" 7 . . 2540 % * $ ! 0$ & %, ', ( $B . . 2542 < - E " " " % ! - 7 !7 " , 9! !0 %" "- " , ( ) &< $ ! 0$ <$ $B " "- " 0 0 %E )* , & % - ! " E )- $ D"# 0 % ' " " *7 S , 0 % ' % 0 W% C "I ! "I % ! " ! " " "- " 0 , & " ! " * "

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

4 5 6 7

& 0 7 " < ! ' " 2540 * 56 0 * 59 0 * 79 0 * 290 (3)

4-26 ! " E , * 7 " A " "- E AC ' "# AC "#* " '* " !" " "H ( # A $ %9! " ,D C "" E E $B * ) " $") 7 % ! E ,D C ! "7 ( ) & % 7 !9 - 0 %) E C $ % %* E 0 %, ) , ) " $") 7 % " 7 !9 7 $ "@ ! E7 $J ' ) " $") 7 $B 0 % ) " 7 *- ( % E " / 0 % " ! W % " 7 !9 7 " D"# 0 % ', "H - E ) " $") 7 ( % ,D C $B !7 " " ( % A " " "H - $B %* , ) , ) " $") 7 <$ " !7 < "H* A "" " , ) " $") 7 " " % $B , !< , ) " $") 7 E )* - ) 0 ! % - E " 0 " E !7 % " ) * 9*, " ! C D 0 7 " " % $B A * " ! 0 %) ) ) ! 7 "H 7 %* E $B - " 9 ! , & $B E ) - 0 % - E , E " % 0 % A "E " * E 0"7 ) " % 7 7 ! < " )A ) " $ % 0 % ' ! E7 C " ) " " 7 D % , 7 7 E " 7 ! " C , 7 E $, ) %" " " ' 7 ) " 7 0 ) ) H E * 7 S " * * " - 0 %" 7 $ % 9) " ! D " - , ) " $") 7 ) " $") 7 - " 7 " 0 % 7 " - " ) " $") 7 %* $ ! 0$ <$ " $ @ * E " ' 7 A! < 7") $B " - " ) " ' 7 E 7 0 % ) H < 7 $B <$E ! " 0*7 ' ' 7 ! ! " C " 0 ) $] " " , 9 $ 7 E 0 %" , C * " - * < % - E " - E % E 7 C $B <$< ! <" ! "9) " y~ y * 0 % * < E " A " D"# "I ! " ! , " , " % "#* 0 % " E " " ! " * 0 %)

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

29 " ! ! 2543 9 0 " ' _

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Â&#x2122;7 * E * 7 ! A 0 % 7 , E ' 0 %Â¤ $ - ' 0 % 7 " - " , #I E 0 % - ' - " "# "# ) H <, E 0 % - ' " <yyG A 0 7 9 ! A E 0 % - ' % ! C- 0 % !

A * - E ,* 7 ! " , *- 0 % * )A " E C- % A " $ %$ E 9 Â&#x2122;7 * E 0 % - ' - " "#

0 % "# ) H <, E 0 % - ' % ! C- E 0 % - ' % E 0 % - ' " <yyG

A 0 7 9 ! A E " - " " 9 - - A A A - " " E S E ,* *7 <$ C E * 7 ! A 0 % 7 , E ' 0 %Â¤ $ - ' 0 % 7 " - " , #I E 0 % - ' "

4-28 ) %

0 % H" E 0 % - ' 9 ! E " $" - " " FD - $B A " ', * C 0 % - ' 9 ! D"# E 0 % - ' - " " + 0 % D"# E 0 % - ' % * 0 % " 7 !7 E $ $ ' 0 7 A 9 0 % "# ) % ! !, 0 % !

) * - E ,* 7 ! " A 0 % A )A " E 0 % - ' " ) %

0 % H" " " !7 A FD - $B A " ', " ) )' ', "# %0 % !E - 7 ! 9 0 % " A " " ! " ! 7 !0 %" $ $ ' 0 7 A 9 E 0 %) )' * 7 ! A 7 , 0 % " A 0 %" ) )' " "7 0 %" 7 " " " 7 ! ) - " " A S 7 ! " A < !< *7 <$ C (1) ( # " * 0*7 % "I !"- < (2) )7 ! )7 E ' * 0 %)7 $ * 0*7 % "I !"- < (3) !< " ! , (4) !< "" $9()0 % !

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yyG A 0 7 9 ! A E 0 % - ' "# % ! C- E 0 % - ' $ % ' " " + " " 7 !7 E 0 % % E 0 % 7 " '7 "#* " 0 %" " " 7 E '* " E ) ) - ' 0 % 7 " $ %" , #I " )' ) 0 0 % "# ! $B * , 0 7 $ %9! " ! , ) " 7 *- E * 7 ! A 0 % 7 , " " " ! " " ! " 7 ! 0 %" A

4-29 ) " 7 *- !< *7 <$ C (1) !< " ! , ) " 7 *- (2) !< " $9(), ) " 7 *- (3) !< "" " " ! " " ! , ) " 7 *- (4) )7 ! )7 E ' * 0 %)7 $ * % "I !"- < (5) 0 % ! A ' E (6) !< A * & A 7 ! , & E (7) ' ' " & (8) !< A * % "I !"- E $B , ) " 7 *- " " C ) " 7 *- !< A * "- < E "I ! C (1) ( # - ' ( # 9 A 0 % ( # $G ! " " Â&#x2122;7 * 0 %)7 ! D $ %9! A " "" Â&#x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

4-30 (7.2) E " $ % #I " !" "H ( # )7 E * A E ) " 7 *- "H D E " , * ( # )7 !" "H * $ % #I " ( # )7 "H ,DC C E A $B ( # )7 * $ % #I "

4.4.1 %' #$

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

"I ! % ! 0 %, ) , ) " 7 *- ( W 0" <, * . .2542) " " $") " % < ! 6 * 22(4) 5

* 29 (1)

4-31 3) " / " !( , ) " $") 7 E " 0 0 %" " C 7 % A 7 $B ) - ) 7 7 A ") , 0! E A " E 7 % ) ' 0 ,DC FD " ", - " '$ , 0 %( %" 0,7 , A " E A " " " *0 %" " E , " **7 S

4.4.2 " "0 ! > " $ + F "#$'!K * 8 * % ( !E* " ) ) " 7 C ) % ! D < - " D"# , ) " $") 7 E " " " $B " D"# )' ( 0 %E " ( # 0 % D" 9 !< ! ! " % !* !7 " D"# E ) '" * ! % ! C 1) *- !7 * , - ( !7 * , * 2) ) " 7 *- 7 , - ( $% ! * 3) ) " 7 *- - ( " * 4) *- * ' - ( * ' %! 5) *- $% - ( $% % ) !' ! 6) ) " 7 *- " %0F - ( 9)" $ ' 7) *- $ % $J*! - ( ' $ ' 8) ) , - ( A , 9) ) " 7 *- ) - ( A , 10) ) " 7 *- 9$; 0! - ( 0 7 ! E 7 11) ) " 7 *- !

- ( 0 7 ! ! ! 12) ) " 7 *- 7 "Â£ - ( 0 7 ! ! ! 13) ) " 7 *- < ! - ( 0 7 ! ! ! 14) ) " 7 *- 0 7 " - ( 0 7 ! ! ! 15) ) " 7 *- 0 7 ! - ( 0 7 ! ! ! 16) ) " 7 *- - ( 0 7 ! ! ! 17) ) " 7 *- $; 0 - ( 0 7 ! ! ! 18) ) " 7 *- % , - ( 7 ,' ) "" ( # , *. 0 % " ! , '$$ % H " S < *7 <$ C 1) %

+ 0 '" &. &> + F "#$"#$ 9 & &> 9 ! <$0 " " $") < , ) " $") 7 9 !E !< , 0*7 % *. $B & 0 , !< %< 7 7 " ")' ( " A ) , 0,H , *. 0*7"H $B 0 E H D " " #&" ) ') " 0 % $ % - ' E " " E 0*7 % AC < ) * !7 7 *. " %0F - ( 9)" $ ' FD AC C C 2.45 * " 9 * !< W !*7 $V ($V 2543) 7 " 2,100,000 ' ' 7 " 1,900,000 C C 4,000,000 *. " %0F ) A 7 "" ( % " ! " ( # 0 %" "H

4-32 ( # E % , ) - < %$J ' "H E " "H ( # - ' ( # 9 A ( # 0 %( # $G ! ! 70 0 % "H ) C A " "H !< "" 7 7 ! )! "H < !7 < "H* ) %* 0" <,$ % ! 0 %"I !

A , $@ * E " "H ( # E 7 A "$J ' " "H * "I ! " C " !< < 7 D 0 % 7 )A *. " %9 ( " CE 0"7 *. D %* " 0" "I ! % ! 0 %0 0 $@ * E " "H A 7E *. 0 % A $@ * C 9 $ % 0 % ') " E "" ( # 0 %" "*" ) " $") 7 E % *7 S < , '$ 7 A $ ! ! 0 " !( E " " , ) " $") 7 % A *. C !< !7 "" 7 ) " $") 7 E % !7 ! <$ C E 0 7 , ) , ') " $ % " 0 %) ! * $ % 7 *- * ' FD $B ! " '* " E AC !\Ju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

, FD , 7 E 7 $B ! 7( - A A " !"7 0 C " FAC , ! A " "H "- < " 0 %" / 9) " " " C " " * )7 $ * - " - E !( # ) C ! ! ) C ! " FAC , FAC 0*7! < 7< - $ %9! 7 E " , 9$; 0! ) , ( % #&" E 7 $V . . 2540 ' < 7 - " *7 <$< ) ! " ,DC < E 2 "# % )A " 0 ") ! " ")7 !9 " "

4-33 $ %9! D < " - 0$ C E E " * " " , * 7 $B , * "H ! D * ' E " * % ,D C E 0 7, )7 7 * A (Contract Rent) 3) > '

8 % ' C A #< > %' 7 " 7 A * ! 7" * 7 , *. 7 , - ( $% ! * FD " ) < 70 7 7 )7 A C *. ! 7E ) , *. A " " C ) < 70 7 , , ,7 !) " ,DC < A % ! 7E AC ) , *. 0*7 7 ! , <$E $ %9!

$B $J " " 7 " !" ( , ', ( $B " "- E 7 <$F " ! 7E ) , ( *- 4) '0 7 ' # 0 0>

8 % ' C A # E " *. < 7 ) A "I % ! *7 S % , - " E " $@ * < 7 " , 7 !( # - ' 0 0 % 7 < 7* !( # 9 A 0 % 5) '!I <!<% "#$ &. 9 * %( A #' E !" *. ) $ % ) %"- & ( # FD E $@ * "H % - < 7 E $ % ! & " %"- & , C * - " C *. A & %) * 7 "& C C C C C ) % " E $B & 9 ! %"- $B 7 , C * - " ( # - " E 0*7 %$ % ( 7 ! , "' _ _ 0 % " "# %" E "7 E " $J 0 FD * * ' E " 0" <, * ( # "H) % % D )7 E 7 !E " " $J 0 C ! 9 !E ! 7E , *. 7 % "H E * 7 E 6) !N/* ' # $

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

4-34

4.4.3 0 ' %

* % " + "#$% $J " ! " " " " ! " " %$G " A $J " ,DC C ) " $") 7 %* , ) C 1) % , $ % ( 9$ 7 E A $B % - E A " " A 2) 0 " E (Land-use plan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and tax map) $B " " AC & ) % - " "7 A A % , " " "H ( # % $B " <"E " - " - ) , *.

4-35 4) $J !7 < 7< $B $J * ) " 0*7 $B $J , % * " 0" <, A E " 0 $@ * $B "( , '" 7 ! (1) ! A !( # (2) & E "H (3) * ( # (4) " <"E " $ % ) 0 % ! (5) " "- 9 # " / ') " , *. $B ) 7 7 * - " 0 %* $B <$ !7 *7 A 0 % A E " ) - E " " " ! " , ) " $") 7 < 7) " 9!"! ! " $J ' $J 9!"! ! $B $ % - ! " 0*7 %) ! 7E 0 7 E 0 7 D " 2 $V % 7 C ) - $B %* !"& %, * " " C ) " $") 7 - $B %* E ) - " A "#% W % 7 " A " $ % )7 ! D ) % " % E A E " 9 !* 7 # " <$

""#$ 5 ! "#$% 5.1

" + "#$% 0 ! '" <"

! " , $ % < !$ %" ! AC C C 513,115.02 * " 9 * 9 ! 0 7 $B ( ( ) * 5.1-1 & "#$ 5.1-1 : + F "#$0 ! '" <" A &> P

7 ! : * ." . A ( ) A ( )*% " W ! A ( )" ( )*% " ( )E*

+ F "#$ 169,644.29 168,854.34 67,398.70 36,502.50 70,715.19 513,115.02

AC , $ % < ! C $ %" ! AC C- C C 301,507 * " 9 * A 7 " ! % 58.76 , AC C ( * 5.1-2) ) ' , E $ % < !0*"*7 <$* ( ( )1 ) ' , $B " "- )7 , 9 ! W % !7 ! )7 " "" * " "#* E $ % < ! ! " , - " E " )7 (Value Added) " "#* C $ % 87.8 D 89.8 < 7 ( * 5.1-3) AC ! " , < ! $B AC $; < $ % 82.2 < 7 $B AC A ) " "#* 132.5 < 7 0 % $B AC E $ %9! A S < 7< - 0 " 106.0 < 7 ( * 5.1-4) ( * 5.1-5) ! " , < ! ' !0 7 - ) E * " D * *7 $V $ "< * ! $F 0 %0" * 0 % " * " 0 * 0*7 !" 7 D * *7 $V !0" " A 0 % y $ ( * 5.1-6) * < " 7 < 0 E 2 )A '$ , 0 % ! " C E AC * "- < ")' * " !( FD $B * "- "!( E " - <$E A " " *7 S FD % $ ! 0$ < A "" " % - , '#! "" D"# , ) " % 7 $ % FD < - " ) %

)' * " !( , 0 %" $ ! 0$ )' * , FD " - $ % " E 0*7 %

, "" D"# , ! E $V 2525 0 % W ! 0 < E $V 2530 FD < $ % < E ! W !, 0 " E $ % < ! (" ' _: " / , 2536)

5-2 $ % 0 %" - E E " * " "#* FD %< - < E ( ) " 5.1 E ! 7 C & "#$ 5.1-2 : + F "#$

F9 0 ! '" <" AC C- $ (* ." ) > F9 * > ! '" 1. 0 7 C- % 295,000 2. 0 7 C- 9, 391,000 3. 0 7 C- "" 10,300 696,300 > F9 A ! '" 1. 0 7 C- 1 47,818 2. 0 7 C- 117,000 2 3. 0 7 C- $] 45,851 2 4. 0 7 C- 10,422 2 5. 0 7 C- ! 7,590 2 6. 0 7 C- 7 56,214 7. 0 7 C- %! 110,569 8. 0 7 C- %0"" 4,047 9. 0 7 C- $; " 4,522 10. 0 7 C- 0 7" 24,449 3 11. 0 7 C- $ 7,978 12. 0 7 C- $%" 9,729 4 13. !\Ju % *% " 3,736 14. 0 7 C- ' 4,188 4 15. !\Ju % *% *" 2,208 16. 0 7 C- * $V 5,201 4 17. % , 2,563 18. 0 7 C- $J** 3,295 301,507

! *':

$ C- < W ! C $V ( . .) 123,000 242,533 5,558 371,091 7,764 25,038 7,904 1,383 1,763 10,624 22,976 427 2,416 11,107 3,427 7,606 1,732 1,044 504 3,113 1,886 2,593 79,832

$B , , 0 7 C- $B , , 0 7 C- %! 3 $B , , 0 7 C- $%" 4 , W %0 7 C- - ) E '7 C- : - % $ % 7 ! / #&" , * ) ( " ! " D"# ! ! $G " " ) (" ' _ : ! !$G " " , 2531) 2

5-3 & "#$ 5.1-3 : "#$% "#$ #0#% 9 % '+ $ > " ' & ! 'A" + F "#$ * > ( < >) 1. )H 0 % 7 20.8-22.8 ( )*% " W ! A AC $B )H 0 % 7 D 17.8-19.8 < 7 0 % $B )H D 1.3 < 7 $B )H 0 % 7 C * !\Ju % $ % 3 < 7 2. $ C! 5.3 7 E 7 ! 7E ( )" 0 %( )*% "E % ' $ ' ) !" $ ' W% 0 % ' 3. ! 5.9 7 E 7 ! 7E ( )*% " W ! A ( )*% "0 %( )E* 4. C FD AC 0.6 7 E 7 ! 7E ( )E* $B !0 % C * " 0,H 9 ! H"0 %Â&#x2014; $B * A 9 ! C C 7 E 7 % " ,DC " 7 1 * " 5. " !A * 2.1 7 E 7 ! 7E ( )" E ' ' % ' 0 % ' 6. ' FD " "" 0.5 7 " ! 7 E ( )E* E ) , ! * ' ! 7 $B ' #I ' $J** 0 % C * C 0*7 5 F * * D 3 * $B < 7 ! 7* ,DC ! 7 " % C- " " % ! C- " %" ! ( $B " 7. $ " 52.4 " % ! ! 7 '"( ), $ % < ! 8. A 0 7 0.2 7 " ! 7 E AC " - A 0 7 "7 0 % < 7< y~ y ( , FD 7 " % E ( )E* 7 E ( "H* 0 % % 87.8-89.8 : ! W !, 0 " E $ % < ! (" ' _: " / , 2536) 11-12.

5-4 & "#$ 5.1-4 : ! "#$% (+ < >)

5-5 & "#$ 5.1-5 " + !U < + F "#$'+ $ , "

5-6 & "#$ 5.1-6 ! 8 & > 9 & % > 9 / (+ & )

5-7

5.2

"#$% "

E 7 * , 0 / #&" 0 % ) 0 7 * W 1 $V . . 2504 $ % < ! AC $; < $ % 171 < 7 A $ % ! % 53 , AC , $ % 0*7 AC $; < , $ % 0 9 9 !* E $V . . 2541 AC $; < A ! 81 < 7 FD 7 ! $ % ! % 25 , AC , $ % * 5.2-1 & "#$ 5.2-1 : '! #$ ! + F "#$!U < > * > !T +. .2504-2541 !T +. . 2504 2516 2519 2521 2525 2528 2531 2532 2534 2536 2538 2541 : " $; <

' F "#$!U "#$'* > (< >) 171,017,812 138,578,125 124,010,625 109,515,000 97,875,000 94,291,349 89,877,182 89,635,625 85,436,284 83,470,967 82,178,161 81,076,250

% 53.33 43.21 38.67 34.15 30.52 29.40 28.03 27.95 26.64 26.03 25.62 25.28

*' - ) , " ! AC $; < " "" ,DC , $ % " 0 % '$ ) *7 AC A - " "#* ",DC $ %" " $J , ) ! " FD - E "#* " - " ) - $B %* - , * <$ - " " C E 0 % " % A $B

"& )C- $ %" E " " !A 0 %E ' A < 7 - % C )A < "H* ! )! $B , * 0 %* <$ $B 7 A 0 A < 7"H* <$ $; A AC - " C! ) ) *7 <$ 9! !, &E " 7 " %$ " A #&" A * ) * " ( !E $ % 0 % ' " * A " 7 ""H 7 - ) E " 0 E #&" E 0$ ( AC $; < $B AC A - " "#* " " C 9! !" / 9) AC & " !( " ,A 7 "H C- _ _ "H ) - $B %* " * * < E % - "7 " , ' * , - $ %9! E AC $; 0 7 * A " ) ) 0 %E ( % 7 ! , " , - " E " , <$) )' 0 % 0 "# $; < "H 7 " $B " $] AC E , D AC $; 9 ! 7 !

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soil erosion) " E 9 !< 7 " - ' "# )' ( % - E )' * , A E E " %$ " !<$0 %< 7 $ E " ! 7E ( < " "* ' " (private costs) % " 7 $ %9! *7 " (private benefit) E " "#* " 7 E 79 ! W % "#* " !!7 !< 7)7 ! " ' A "# )' ( 0 %) ' , C % *' A S 7 ) < 7 ) , " A ) AC - " FD - E , 0 E E " ' %!%! ) A , " <"" * FD - E *FD 7 E 7 $B "#* " !!7 !< 7 , D $J !" **7 S 7 A ,7 " * 0 %,7 " ! " " / 0 %" $ $ ' )9 9 ! " * A <,* AC & E " * E D % 0*"*7 <$ "" *E $ % / 0 7 E " , & " A "* ' E " $G " < 7E " $J , " % - ! C )7 , 0 % E 0 7, *0 %< 7)' *7 " ' *E & " $ $'Â&#x20AC;! A "# % *< 7 ! D " E $'Â&#x20AC;! $B A "E " ' * - " 7 0 %)' )7 " 7 A ! " * ' E " $G " 0 %0" <,$J , " % ! A "" 0" <,$J " " " % " !, " 0 7 C- - *AC , "" *"*%" , C < 7< $B ( % , , % E " 0" <, D 0 7 " " " *, *

5-9 % $B * *', $J " 7 0 % , ! 7E & % %$G " < 7E $J C " ,DC

A $J C< "H* 2 " ! % - E ) ' , <$ ! 7E % < 7 E E " *< *7 <$ , D < 7 A " " " % " ' A " 0" <,$J )' ( A 9 E & " E $V ). 1992 D "#* " < , 7 9) " 0" <, $J " % !, AC $ % 35 )

A $ % 875 < 7 FD " $ "* < A $G " 0 % A ) E " ' C- FD ) 7 % $ , % <$E 0 7 C- - 0 % 7 "H C- < $V % 100 * " C ! E " "# 0 % y~ y ) ' , < E %!%! E %!%0 " & & " < E " ' ' E )7 E 7 ! 7 E 7, 9) " C 0*7 A , , E D $ %9! *7 " " " *, * 0 %$ %9! , ) "" "# )' ( , 0 "H $B ) ! 7 E %!%! & & " "H % ) 7 ! A 9 !9) " C"H % - " *7 <$< 9 !" ' , ( ) " ! \; ! ! $J 0 " "# % D " "" "#* A " E ) A " "- * A 0 %$'Â&#x20AC;! ) $ " E ,DC E * " C E $ % / 0 %$ % "- / E AC ) % % <$E 0 7 C- * - E A * 9* !7 H 0 % , ) ! E " $ "F E C- $B * !*7 * C- ! ! 7E 0 7 C " C *7 )' ( C- FD % - E < 7 % *7 " '#! % - E A '$9() 9() FD $B *', " , )7 #& *

5.3

"#$% '

D 0 7 $ % / $ % E ( !'9 $ % % " 0 " E 0 % " <"E " % - $G ! 0 , $ %" " 0 "H* $B 7 "* 7 " <" " 7 , - " E " 9 E " " E E "# % % - E " ) ' % 7 $G ! #&" ) 0 % 0 C C A "" E ) - ) *7 " / ) A ,7 !" ) ) , 7 " ) - ) , " - !) % "E " 9 ! ! * 9 ! W % ! * 7 ')) "" 7 ) - ) E " / % , 7 FD % - E 7 !$ % ! E , % ! " "H % - E 9!"! !) " ' D <$ " ' D < % " S E $ % / " ,! !* , " " #&" *7 S " " ! $B AC A <$ < % "9 ! ! * " / ) A ,7 !" ) ) D " 7 $B " ' A * ) * " , " '7 ) !< $ " 0 % 2

Tietenberg T., Environmental and Natural Resource Economics 4th Edition, Harper Collins College Publishers, 1996, 228

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mith < E ) H 7 * , " " ! " AC - <$E A " / ) A ,7 !" ) ) E $ % "Z#FD " $ % " 7 7 $ % ! % 1.2-1.5 C $B " $ % " 7 %* - " 7 ) $B 9 ! W % A D '$ ) A A A " / " " A S " " C ! CE H D ) , 0! % 7 $G !, " / 0 %" ' "# E $ % "Z# * C 0*7$V ). .1995 < " * % " D $J , " / FD "# % < 7! !A 0 %E $V ). . 1996 < " ! " $ , $ % "Z# 7 % ,DC % 7 ! % 53 D ! % 85 ( !E $V ). . 2025 0 % '$ ) A A "" ,DC , $ "H % $B *' - ) " E " $ ! 0$ , " E <$ 7 "# %" E " " % '"* , " " *7 S A % ' $ ) , 0 % ) E " " AC 7 < $B AC , ! " " C "H %E ) - ) *7 " $ % ( 0 %) ) 7 * , " , $ % " E AC A 9 ! * & 7 E )* ! * 7 ' ) ) % ) - ) ! $G !)A " E " 0 $B * "- $0 , " / A 0 % ) - $B

5-11 E " 9 !E %!% W !E " E 0*7 % % E " $ % ! 0 % % #E " 3 E " , $ % < ! " * 9*, " E $ %9! 0 %" ,! !* , A < 7 7 % $B * 9* " yÂĽ 0 %9 '* " $B "" * 9*, " ' _ " <$ E 7 $V 2500-2503 % 7 " ' _ AC ! $ % 70 " 7 * " 9 * 0 % $ % " C " ' _ 0 % ' ! $ % 1-2 ) "" * 9*, " " #&" 0 %" ,! ! AC A ! S D $V 2510 " 7 %* ) $B ! " , " ' _ E '" S < 7 7 % $B ! " " $") '* " 0 % !" _ _ E $V 2512 -2513 & D 9! ! " E " % !9 '* " "<$ 7 A FD % H < 7 9! - ( )

-* A "# 9 '* " " ,DC " ! 0*7E 7 C ! < 7 " * ! " ! " " E $ %9! 0 % ""I ! A A " / '* " " ,DC " ! < 7 7 % $B " / ! 7 ! $9() 0 % $" *7 S " ,DC D 7 - E " E E ,*$ [ 0 %$ ' " / '* " " ,DC " ! / " , " $ ! 0$ " / A $B "" "H "- < 0 %" < 7 ) )' " E $ %9! " ,* AC A < D $B *' - E " yÂĽ 0 %" " A S FD $B " " #&" "!( E " "7 E " )7 #&" " 7 )7 !, * " "#* D - E '$ ) , % FAC A " " C S " 7 0 %) *H E 7 ! " 7 , 0 AC "#* < 9 !" ,! !* , A 7 E 7 %" % '"* * ) ) E $V . . 2541 " ' ) AC 1,568 * " 9 * 0*7E ) $B 0 % #&" , " ' ) < 7< ) ) ' W % AC " !( , " ' ) 7 C 0*7 % " "" % #&" , $ [ 5 ,** *7 " " ' ) FD < 0"7 ' $ ' ' $ " ) $& 0 % ' ) AC E - ( E 0 "" ! $B ! 7 ! - $ % " - D ! 7E " ' ) 0 % <$" , '" " " C " ,! !* , " " #&" *7 S 9 ! W %" ) 0 %" " D - E % #&" , 5 C A 9! " " ' _)7 , " E " 0 D " %" 7 D AC " ' _0 %$ [ " $B '( ( )!7 ! (sub-region) !" 7 " ' ) 0 %$ [ FD $ % " , " ' ) 0 % 5 $ [ , !" "H % $ % " $ % 8.1 ) A $ % ! % 14 , $ % " , $ % < !

Maf Smith, John Whitelegg and Nick Williams, Greening the Built Environment, Earthscan Publications Ltd. London,1998.

5-12 A " * " ) )' " E E $B <$* A A 0 / " !( C ! $B $J E $@ * 0 %! , - " ! 7 " "# %, " / " !( , AC A D < 7 $ 0 A $B % 0 % %" 7 < 7 ' " ! "H 7 E " "- " / AC " !( E 7 % 7 $V . . 2520â&#x20AC;&#x201C;2533 ) 0 7 , $ % " 0 %" "7 *7 S ,DC !7 " *% " , " ' _ E , % " ,! !* , ! 7 ! ' " " ) " 0 %9 '* " *7 S *% *", " ' ) - E " ) ! AC "#* " <$ )7 , " 4 E 7 % 7 $V . . 2517 D 2527 < " $ % " 7 * " ! AC "#* W !$V % 32 * " 9 * 0 %E 7 % 7 $V 2527 D 2536 " $ ! 0$ " E " AC "#* $B AC " y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ribbon development) 0 %" / A C $B !7 S 0 %< 7 *7 A )A " ! " ) $B !7 S (leap frog) FD A 7 $B " E $ %9! " A C < 7 $ % ( - E " $J " " % !* , " / " ,! ! % $9()<$ 7 AC ! 7 "D "0 <$ A A C ! E7 ,* (hinterland ) , " / " ! ( 9 !, " ) )' C - E " "# %, " E < 7 % 0 % 7 E " " % ( ! " C 0 0 % ) E $0 *7 S 7 $J , " ,! ! " $9()0 % $" E *7 " ,! !* , '$ ) 9 ! W % ) A ,7 ! % C - C " "- ,!% " * ! A C A " "7 *7 S ! D " " ,' " ) ) E " $ ! , % ) ) " $J " % ! C - $J C - 7 " E 4

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

5-14 E" "<$ ! " 7 ! 7 ! "" 7 % ) 0 ,D C !"* !7 E ( 5.3-1 "7 %9 % , <$* C ) ! 7 !E E " A % " # % $B A )A ) ' E E " A 0 % ) %)7 ! S <$ $B 7 " %!% "E " A *7 A A C E E " A ",D C " "7 ) 0 % " $ ! 0$ ! 7 ! $B ) ! $ % " ! ! , - " - E AC E " A FD $B ! 7 ! - " ' 7 !< " ! $B ( 0 < 7 % " " $B ! 7 ! “)7 7 ” D $ ! " A $B B FD % E H 7 #E " - E ) ! 7 !E E " A 0*7"!H 9) , ) )A ) % ' E E " A 0 % %)7 ! <$* %!% 0 %! 7 "E " A "<$ ) ! 7 !"H % " * - 0*7* 7 A A C E " A ! / ",D C ) , ! 0 7 FD 7 E 7 $B ) , - ( 0 0!7 A " $ % " 0 7 ",D C " * , % , 7 < 7 ! " E * <F %FD - E " # ! 0 % # " "! ,D C - E ( 0 < 7 %0"7" $B ! 7 ! ",D C " C ! $B * !*7 ',( , $ % ! E7 9C ! W %$J 9 )$ FD " "" !E " $B #0 %\' ; % C ) 0 % ! 7 ! D <$ " “)7 7 ” D % $ ! <$ $B C FD 0 E H 7 ) % * - E A C E E " A 0 % %)7 !S 0*7 % ,D C A 7 "E " A <$ %!% D A " % , # " # ! 0 %" ) ) <$ " C ) 0 % ) ! 7 ! %)7 !S <$* %!% 7 <" ,D C * "# %$"*

yJ " ) " < 7 $J 0

yJ " ) " $J 0 0*7E % * -

) (*7 * y' )

yJ " ) " $J 0 % ' 0

C B A O %!% 7 " ! " A

A +"#$ 5.3-1 '! #$ ! 0 "#$ > ' $ !N/* " % $ % '

5-15

5.4

"#$% + F "#$ 8 * %

"" D"# , " ! " " E E 8 $B AC $G !, " D"# < - < E * 5.4-1 '$< 7 9 !( 0 !" ! E 7 " E A " "#* 7 ' A ! " " E E "# % A S )A * - ' $ % ! % 56 E ! ! D ' )A %! FD AC "#* 7 ! % 87 , AC , 7 , AC $; < ' )A ! E 7 FD AC $; < 7 $ % ! % 70 $B AC $; < )A ! ! * 0 % ) 9 ! 7 , AC $; < *7 AC , 7 " ! % 39 ! % 20 0 % ! % 16 * - "" D"# , " / " ! " )' * " !( , 9 !< - 0 " AC , 8 $G !* ) % , A " "#* " $B 4 $ % ( )A (1) % - " $ ", (2) % - " $ " A < 7 0 %< (3) % - " $ " A < 7 0 %< !A * (4) < 7 % *7 " "#* " ! % ! < E * 5.4-2 '$< 7 6 E 8 $G ! " E A " "#* " , ) E " , " ) % , " E 7 E ! E 7 AC % " " * " "#* ! 1.42 < 7 0*7, % C AC - E A " * " "#* 0 2.37 < 7 FD ! D " - $ % 950,000 < 7 < 7 % " " "#* E A " * E - ! " " / < ) %

7 E ! !0 % ) " E " % ) E " D 1.05 < 7 0 % 2.35 < 7 * - E " * " "#* E A )A %! * 0 % , AC - E " , ) E " AC 1.14 < 7 1.53 < 7 0 % 2.35 < 7 * - " E $ % ( A E " % ) E " C - E " $J * C $ % ( " * " ' 0 %) A 9 , FD 0 " E " / < - ,DC C < !D )' * " !( , $B * C A E " $ % ( E " *0 %" E !7 ! !A FD " % " $ "# %" E "H %* " AC - " "#* * ! % ! E * 5.4-2 0 %0 E ( ) ", 5 C FD * ! * " ) #& * 0 % ) A A "I !E " 9 E " $ ! 0$ < !7 $B %

5-16 & "#$ 5.4-1 : "#$% + F "#$ 8 * %'!K * 0 * % 1. ! E 7 19 2. ! ! 56 3. ) 63 4. % ) 72 !' ! 5. $ ' 73 6. %! 87 7. * 80 8. , 83

+ F "#$' & 2,374,394 4,119,403 8,050,145 1,516,528

!U < 8,790,301 2,792,833 2,016,589 -

, 209,680 194,343 150,374 71,257

$ P 1,192,536 192,402 2,591,620 10,114

12,566,911 7,298,981 12,808,728 1,597,900

695,903 1,923,266 2,433,031 3,799,587

147,772 615,905 425,353

206,926 50,439 11,865 20,021

50,831 98,523 7,647 -

953,660 2,220,000 3,073,449 4,621,181

: " / '" $B , E $V 2541 )- "0 1 : 50,000 !" $ ' $B , $V 2536 )- "0 1 : 5000

& "#$ 5.4-2 : ' * "#$% + F "#$ 8 * %'!K * 0

7 ! : < 7

* % 1. ! E 7

'* 0 % 1.42

"#$% 2.37

8 "#$% 1.69

2. ! !

3.06

4.11

2.30

3. )

5.7

8.05

6.41

4. % ) !' !

1.59

1.51

1.50

5. $ '

0.87

0.69

0.82

6. %!

0.76

1.9

1.24

7. *

0.9

2.43

1.30

8. ,

1.45

3.80

3.1

: " /

6-1

""#$ 6 A , & 0 "#$% 6.1

! '%C !N/* , & 0 "#$%

$J ' C ) A 7 $ % < ! $J " " % '"* , " A ) FD ! D ( % 7 E 7*" ! 7" ) 7 !0 % , " D ! % 90 , " A ) $B " A ) , H"" 7 1 < 7*7 ) E , % ! % 10 , " A ) $B " A ) 0$ E 7" 7 100 < 7*7 ) 1 < " D " - " E " A ) "#* " < 7) " 50 < 7 '* " < 7 " 25 < 7 !" < 7 " 20 < 7 0 % ! 7 !) % , < 7 " 5 < 7 " "- 9! !" " % !" A ) AC & "0 ) 7 $ % < ! ) % " ) )' " " % !" A ) 0 % ) - $B %* )' ) AC "#* " A " "H "- < 0 % " * , AC - " * " '" '" - !$; D < " D * ( # % - " " #&" *7 S FD % " , , " A ) 0 % % ) , AC 7 E ,* 0 * ( # ) % $B * ( # "

A < 70 % 7 $ 7 ) % " "H ( # * " A < 7 A " %*' E " E !7 $ % ( - & ( # < 7 $ " 0 % $ " ) % $B !7 < 7 C $B * 0 " ) %

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

! " D"# A 9! !" " % !" A ) 9 ! ) %" " D"# 9! !" % !" A ) ( " $ %" " yJ ) ) H A " 9! !" " % !" A ) " 9 ! - " ) %" " / " #&" 0 % ) 0 7 * 0 %) %" " $ % ) " / " E 3-4 " ! ! 2541, 19-20 " ! ! 2541, 26-27 Z " ! 2541 0 % 11 "' ( 2542)

6-2 $B "# %, " ) " 7 " A ) ! $ % ( A A " $B !

< 7 A ( (depreciate) 0 % )7 < 7 ! A A " ( % yG $J AC & D < 7< ! 7 "# %, " A ) " % '"* 9 !* , 0*7 ! 7 ) % , " E E 7 %!% *7 S A E ) " % #&" ) 0 0 % % " / E " , $ % < !" 9!"! !$J ! 7 " %*' E " " 7 !9 , $J !" * A 7 ' 0 %0 " "( ) "#* <$ 7( ) " "#* 9 ! " * "( ) "#* ! < 7 < 7 7 % $B % , " / )9 9 ! 9) " 9) "I ! )' ( , ! " '#! 0 %"- 0 A $B 7 C" / "( ) "#* D "# %, " â&#x20AC;? D â&#x20AC;? )7 , 7 * " - , )9 9 ! " % ' "*7 $ % FD - E "& , " / < 7 ) A ",DC ! 7" , $J !( ! " $B 7 E 7FD < 7 " ! " " " % '"* , 9 !* 9 ! "" 0 " " % '"* %* C E 0 7, " " % '"* E AC )A AC * *7 " $B A E 7 (concentration of land size) 0 %E 0 7, " " % '"* E " ? (concentration of ownership) FD % $B AC < 7* *7 " " % ! ! 7E - ( 0 %*- *7 S 0*7 , " ? ! " E " , " " % '"* , " A ) E 0 7, AC (concentration of land size) A " ) ) " " A * '$ % ) , " - <$E $ %9! % $B * "- 7 , 7 E D %E " * $ % ( '

A - E " " $ % ! *7 , (economy of scale) E $ % H C " D"# $ % "# " !FD '7 % $ % ( , " * % 7 0$ H"0 %0$ E 7 9 ! ) $ %" A S 7 ) $B ) ( )E ) * $J !" * A S ! 79 ! '$ 0 ) , $J ! * ' )9 9 ! 0 %) E " " 7 " " % '"* E 0 7, " ? (concentration of ownership) " 7 )A A ) $B , !E 7 9 ! " ?E !0$ " % !<$* - ( 0 %*- *7 S E $ % < ! (concentration of land ownership) 9 !0*7 %0$ C "# %, " E 0 %" $ %9! " C 0*"*7 " <$ 7 E 7 FAC < "H "- < $ 7 !E " 7 $ 7 _ _ E 0 7, A ) % 0$ *7 S ! 7*7 AC E < * 0 7 ')) (private gains) < ' 0*7 % - E % #&" 9 ! < 7< $ %9! ' 0 % ) C "H % - E " * ' ) (social cost ) ,DC " ! E " A ) 0$ < 7< " 0 % " < 7< $B A ) 7 " , " E 7 AC A - " "#* < " D"# " ! " ! " $ % ( , " *, 7 A $ ! ! " $ % ( , * $B , FD , " D"# $ % "#

%< 0 % - % E H D ) !$ % ( , " *, 7 C "H $B " *' D 9! !" " % !" ?<$ 7 *9 !" <", " $@ $ (land to the

6-3 tiller)1 A " FAC A " "H "- < A ) %< * 0 )' )7 " 0$ C A $ ! ! ) FAC 0 % ) , !<$ 0*7" "H "- < %"7 E " !*7 ) *7 % #&" 0 % A )7 !9 " " ,DC E 7 %!% < 7< - C E A " " " * C E 0 7, " " % '"* , " A ) 0 %" " % '"* , " ? $ % H $J D ! 7 %< $B *' - E " 9) " " % !" A ) " 7 FD % $ %" !* 0$ ) ) A " % " / A S " <"" $ ! 0$ " E 7 " / 9) AC & " !( 9 ! W % ) A ,7 ! " <"* 0 % % " " " , &

6.2

A + ' #$

A "#$% ! '" <"

- A " " % '"* , 0 " * )A " A ) E $ % < ! " " % '"* A < 7 "# %, & , ! 7E " $J ' < 7 ! 7E $ % - ) %

< E , % C 7 $ % < ! $J , " " % !" A ) A < 7 , % C& , " ! " " A ) " < $G , <$E % ) * ! 7 - " E AC ! 18 0 % 7 E 7 % , < 7) '" - ( & , " A ) E % ) * 7 E 7 $B E ( )" 0 %( )*% " ) $B ! E ( )*% " W ! A FD , " A ) E % ) * E , % ( ) A ! 4 7 C FD < 0"7 ! ! ! E 7 - $ 0 % - 7 ( )E* ! < 7 " "H , " A ) E % ) * ! & , ! 7E % ) * C $B , " ! " " A ) W % $B " $ % ( 9W " " A ) $ % ( . . 3 0 % .). 1 FD ! ) "H E % 0yG 0 %< 7 " - 0 $B - C , , " A ) 2 1

Orapan Nabangchang The Socio-Economic Impact of Land Reform in Thailand : The Case Study of The Involvement of The Agricultural Land Reform Office, 1975-1989 Docloral Thesis , University of Cambridge,1992. 2 E 7 0 ", " - " ! ) % !< $ % " " 9 ! A " 7 " " ! " " % , " ! " " " % !" A ) FD < " 7 ) % " E % ( )9 ! " 4 ) C E ( ) A ( )*% " ( )" 0 %( )E* 9 !E " 0*7 %) C % " " , 0*7 % E 0*7 %( ) , 7 * ! , " ! " " " % !" A ) E AC , * - "< A " " ) % !< " $ % A " "H , " ! " " " % !" A ) E $ ' A $ % ) ! " 7 !0 % %!% %* E E " 0 , "H < E - " , *7 S * "# % , , % - 0 * $0 * " "$ % " , " $@ * E $ ' 7 " 0 % " 0 , " ! " " " % !" A ) E 0*7 % , , - " %* E 0 %E "- ) )7 , " 0 % A "( " , " "H< , '$ 7 " * $0 < * C < E " %E " - & , " ! " " " % !" A ) - E " C ) ) $B <$< )7 , ! " A " % $B " ( " * E 0"7 " ) % ! D < $ % " " )- 0 %$ % , " A , E D , " E $, " " % !" A ) $ % ( 9W * , , 0$ * C 0*7* - " 7 5 < 7 <$ D , E 7" 7 10,000 < 7 FD < - , 6 " 8 AC $G ! < 0"7 ! ! ! E 7 ) $ ' ' 0 % % ) !' ! FD , < - ) %

( %" " % !" A ) < E % D !7 < "H* " ) %

( %" " % '"* , " A ) FD !

6-4 " D"# " $ ! 0$ , $ " ?, $ % < !E 7 % 7 $V . . 2530-2541 C !, "" $B " E $V 2541 $ % < ! 0$ " $ % ( 9W 15,652,263 0$ ) ) ' AC 59,779,871 < 7 ! % 59.8 , 0$ " " " 9? !" $B " $ % ( 9W ! % 30.9 $B " $ % ( . . 3 " ! % 7.8 $B 0$ $ % ( . . 3 0 % A $B 0$ " $ % ( E ( ( ) " 6.1)

" E 0 7, AC 0$ " " " ?$ % ( *7 S 9 !" AC 126,409.18 < 7 FD E - C ! % 47.3 $B AC 9W ! % 35.3 $B AC " $ % ( . . 3 " ! % 14.2 $B $ % ( . . 3 0 % A $B AC " $ % ( E 7 C % H 7 " "9W 0 %" ?9 ! " " $ % ( . . 3 " < ,! !* !7 H "E 7 !*7 % 7 $V 2534-2535 0 % "$V 2535 $B * 7 " " 9W "H< ,! !* !7 - 7 - 0$ 0 % AC " $ % ( . .3 " 0 % . .3 "H< 7< ,DC " " 0 %E $V - C C *' "" $ " C $ % ( $B " $ % ( 9W E " , E E 7 !*7 % 7 $V 2534 0 % 2535 " "< "E ,DC D 496,864 0$ $B AC " "E ,DC D 5 " 7 < 7 % 7 $V 2535-2536 - 0$ E $ % ! % 27 0 % AC E ! % 21 FD % $B " $ ! 0$ %" A ) " " $ % ( E $B " $ % ( A

"$V . . 2536 D $J ' - 0$ 0 % AC E < 7 " $ ! 0$ " " - ' E $ %9! , 0 7 9 ! W % C $ % 17,884 0$ $B $ % 1,094,634 < 7 ' " D 0 < 7 ! ! )A ' 9 ! ' 63 0$ $B $ % 160,209 < 7 ' " 10,000 < 7 " ' "- 0 ' ! ! ! E 7 * ) !" ) ) ) ) $ ' $ % ) , # '9 " % ! !9 ' " ) , ' $ " % ' ' ' 0 % ' ( * 6.2-1)

D ( % A ) 1 ! % !0$ ( !E C ! 7E ! % - < E ) ) C C A "& , ! 7 %$ %" ! ! % ! " ! " , , 0$ , % A , A ) FD , ! 9$ 0" E , 9 ! Sort " A A ) 0 % !", " ! " " A ) , A ) ! C S " < !7 < "H* " D , E "# % C* E 7 !) - , % ) * 0 % )7 , " " " C " ) , " ! " " A ) , 0*7 % ')) % , ,7 !" % 7 ')) D < 7 - " < ( !E* " , " !) C C !" E " " " , * $0 " 7 % $B ) $ % ) , " "" A " " E $G ! '$< 7 " "H ) $ % ) %E " 0 , E "# % C * ! 70*7 $ % 0 % "- ) ) % ! D < - - ( 7 ,' ) E $ % 130,300 E , 10 *! "E )7 E 7 !, - ( 7 ,' $B & E " )- )7 E 7 ! - " , % ! " A ) " 795 - ( "H %E C C $ % 104 3 C C! < 7 )7 E 7 !E " 9)Â£ $G , , % ) * 0 %)7 E 7 ! - "9$ 0"

6-5 & "#$ 6.2-1 : "#$% "#$ '+ $ ! 0 8> % % ' + ("#$ + %,) 31 &, 2541 - - 0$ - (< 7) 1 " ' ) 49 740-2-05.8 2 " % 10 84-1-10.9 3 " ' 186 57,112-1-73.2 4 " + '

240 5,050-0-80.1 5 "- 0 207 3,179-3-96.2 6 , 0"7 565 53,436-3-32.2 7 ' 223 16,170-1-35.4 8 W% 97 1,867-2-99.9 9 ' 229 59,469-0-86.5 10 ! 166 2,362-0-85.7 11 !( 310 9,097-3-39.0 12 ' 77 5,622-0-24.8 13 ! ! 342 21,919-1-92.3 14 ! E 7 710 47,094-3-94.5 15 * 373 6,461-2-10.8 16 * 143 34,986-2-99.6 17 * " 166 7,794-0-04.0 18 ) !" 37 19,962-1-91.7 19 ) $& 61 9,957-3-96.2 20 ) 390 14,846-1-81.0 21 ) 828 53,401-2-41.2 22 ) 423 2,975-3-75.6 23 ) )

261 29,906-2-66.6 24 7 382 4,429-1-49.2 25 137 2,976-2-36.7 26

) ! 120 2,108-3-09.1 27

- ( 100 1,206-0-76.4 28 ' 7 1,020-0-53.0 29 ' !

196 4,419-3-07.9 30 $ ' 16 1,024-0-63.7

6-6 & "#$ 6.2-1 (&> ) - 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59

$ ' $ % ) ,

$J** ' 0 7 * # '9 " '

% ! ( "H* ) 0 7Â&#x2014;7 '" !% !9 %! ! H ' % ' - - $ ! % "# " ) , *

- 0$ 175 219 346 249 245 596 256 268 61 335 250 51 576 190 84 184 471 215 361 136 124 63 336 266 183 277 219 285 232

- (< 7) 34,272-2-47.0 66,586-2-93.2 3,940-0-90.6 3,109-2-23.1 7,784-0-80.8 9,952-3-58.5 6,439-3-16.9 27,116-2-68-8 1,912-2-86.5 7,055-0-41.9 20,879-0-81.1 552-1-06.0 6,881-0-59.9 1,681-3-48.5 1,110-0-04.3 2,826-0-76.2 11,106-1-54.2 4,480-0-86.3 7,663-2-25.8 9,041.2-39.9 2,463-2-27.4 160,209-3-37.0 2,463-1-92.6 8,087-0-25.2 3,611-109.0 3,387-1-84.0 13,100-1-64.5 13,317-2-32.0 4,446-1-71.3

6-7 & "#$ 6.2-1 (&> ) - 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76

' $ " ' ) ' ) % '

' '9, ! ' ' ' #I '

%0" % ) !' ! 7 ' '* *

' ! ' -

- 0$ 27 17 10 62 44 425 148 184 117 22 17 32 464 120 153 1624 114 17,884

- (< 7) 11,154-3-91.5 64-2-91.9 280-1-29.7 15,417-3-94.6 171-2-95.4 5,386-0-01.1 5,743-1-61.4 6,569-3-35.4 12,699-0-43.0 325-1-77.9 677-2-53.0 147-1-80.1 56,562-0-84.0 7,669-3-93.6 2,189-3-80.7 44,054-1-05.8 1,126-2-25.2 1,094,634-0-88.2

: "

7 $B $ % E $ %9! 7 " 68,758 0$ - $ % 4,327,454 < 7 9 ! $ % ( " 100 < 7 )A , 0"7 ) )

) ! ' ! ) !9 ! H % "# " ) , ' ' ' 0 % - ( * 6.2-2)

6-8 & "#$ 6.2-2 : "#$% "#$! ! > "#$ * 9 / 9 *

"#$* 31 &, 2541 - - 0$ - (< 7) 1 " ' ) 9 472-3-09.4 2 " % 61 48,117-1-58.5 3 " ' 150 33,635-1-97.8 4 " + '

1,673 89,786-0-63.7 5 "- 0 115 15,895-3-48.2 6 , 0"7 3,850 230,530-2-41.9 7 ' 696 26,499-1-48.7 8 W% 104 5,042-3-26.0 9 ' 291 15,358-0-97.5 10 ! 457 23,003-2-95.7 11 !( 2,183 96,457-3-67.7 12 ' 162 9,305-1-86.7 13 ! ! 1,478 59,667-3-68.5 14 ! E 7 1,651 14,297-0-20.0 15 * 411 79,063-1-02.1 16 * 424 11,285-1--141.9 17 * " 288 57,034-1-29.8 18 ) !" 42 2,657-0-93.1 19 ) $& 208 2,684-1-34.0 20 ) 2,758 178,359-1-81.7 21 ) 3,751 168,327-2-95.8 22 ) 265 57,371-0-62.1 23 ) )

995 80,956-1-33.8 24 7 1,112 36,859-3-04.7 25 133 15,254-3-16.0 26 ) ! 1,943 141,229-2-27.8

6-9 & "#$ 6.2-2 (&> ) - 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57

- ( ' ' !

$ ' $ ' $ % ) ,

$J** ' 0 7 * # '9 " '

% ! ( "H* ) 0 7Â&#x2014;7 '" !% !9 %! ! H ' % ' - - $ ! % "# " )

- 0$ 816 11 2,502 15 987 467 882 294 87 715 664 699 317 585 875 52 3,100 308 485 367 2,431 376 2,760 380 169 191 876 1,308 397 3,271 2,744

- (< 7) 31,384-3-44.1 57-3-90.0 253,129-3-71.8 402-0-00.8 27,683-3-73.4 14,798-2-03.2 13,786-2-48.2 17,691-2-50.7 86,581-1-18.8 21,842-2-89.7 20,242-1-69.5 65,462-1-27.2 6,054-0-70.6 76,302-2-17.8 26,999-2-02.4 1,131-0-46.4 155,827-1-23.9 4,856-1-85.3 14,331-3-46.7 15,839-3-36.5 136,739-0-07.9 9,092-1-72.2 147,465-2-33.0 17,713-2-42.9 27,747-2-90.8 21,295-0-12.0 6,908-1-10.8 36,473-2-59.1 36,619-0-00.7 153,400-3-51.2 235,234-3-83.0

6-10 "#$ 6.2-2 (&> ) - 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76

- 0$

, * ' $ " ' ) ' ) % '

' '9, ! ' ' ' #I '

%0" % ) !' ! 7 ' '* *

' ! ' -

1,114 198 4 6 27 206 127 343 388 356 2,930 215 1,099 144 2,391 426 340 3,171 932 68,758

- (< 7) 168,011-0-19.9 27,759-1-05.8 413-2-03.0 5,200-2-81.0 403-3-56.0 998-3-27.7 4,551-3-15.2 46,522-1-02.4 20,653-1-73.9 67,939-2-47.9 186,696-1-50.2 21,174-286.0 11,347-3-73.0 3,942-2-98.3 197,113-0-80.9 91,587-2-00.2 14,336-1-52.6 170,369-3-77.8 106,178-2-12.3 4,327,454-1-12.3

: "

6.3

, & 0 "#$%

" D"# ( %" " % '"* , " A ) < E , , " ! 7E % ) * , "" 0 " " ? 0 %, "" - - ( C $ % C : 1) , " % ) * , " )A , , x ! ! ( - ( A 0 % - ( 0 7 ) x ! E 7 ( - ( A 0 % - ( ( ) x ) ( - ( A ) x %! ( - ( A 0 % - ( W )

6-11 x $ ' ( - ( ' 0" - ( ! " 0 % - ( ' ) x % ) !' ! ( - ( A 0 % - ( ) - ( < - ( - ( $% 0 % - ( E 7) 2) , "" 0 " " A ) FD < - " - ( 7 ,' ) - ( 9)"0 % - ( ' 0" $ ' 0 % - ( A % ) !' ! 3) , "" - - ( C $ % 9 ! <$ # ! FD < 7 0 <$ 1,204 0 0 %< )A 427 0 ) $B ! % 35.5 , 0 C

6.3.1 0

+ '& 0 "#$% , " % ) * , " 0 E H D , , 0*7 %0$ E D , " < 7 " , 5 < 7 A * - " 7 )A D ! % 86.85 ( * 6.3-1) ! % ! , , 0*7 % , 7 ( ! % ! * E ( ) " 6.1) & "#$ 6.3-1 : 0 %0 ! "#$% 1/ "#$% 0-5 < 7 6-10 < 7 11-50 < 7 51-100 < 7 101-200 < 7

551,267 45,340 36,595 1,201 224 634,627

86.86 7.14 5.77 0.19 0.04 100.00

: "

! *' : 1/ , " % ) * , " W % ! ! ! E 7 ) %! $ ' 0 % % ) !' !

(1) * %' # ! ! - ( & , " A ) $ % ( 9W E % ) * , " ! 2 - ( )A - ( A 0 % - ( 0 7 E " , - ( A , , " ?$ % ( . . 3 0 % . . 3 " ! - " ?$ % ( 9W - ( A 0$ 9W ! 7 - 84,961 0$ E - C$ % ! % 83 $B 9W , 0$ , 0$ %< 7 " 5 < 7 $ % ! % 10 0 % ! % 6.5 $B 0$ , 0$ % 7 6-10 < 7 0 % 11-50 < 7 * - , E 7" 7 50 < 7,DC <$ < 7 D ! % 1 , A ) C 0$ E 7" 7 500 < 7 " $ % ( 9W < 7 !

6-12 (2) * %' # * > ! E 7 & , " ! " " A ) $ % ( 9W W % - ( A 0 % - ( ( E $V 2541 ! E 7 " A ) $ % ( 9W 577,697 0$ ) ) ' AC 846,636 < 7 0 % " $ % ( . . 3 " - 158,348 0$ ) ) ' AC 296,589 < 7 0 % " $ % ( . . 3 - 90,154 0$ ) $B AC 242,357 < 7 " " C ! 0$ $ % ( E 11,194 0$ ) ) ' AC 31,526 < 7 E - ( A " A ) $ % ( 9W C C 87,142 0$ A ! % 15 , 0$ 9W E - C$ % ! % 98 $B " A ) 0$ H" , * - " 7 5 < 7 % "* H < 7 - ! A ) , , H"" 7 5 < 7 D 108,852 ! FD $B - "" 7 - 0$ E )* " " 0$ F ! , E 7 CE H" <$ ""H % $J " "( % , , "F ! H" " <$ %< 7 % *7 " * " "#* 7 C) * $ ! $B A " " A ",DC * 0 9 " ,DC 7 - ( A ! E 7 9 !0$ $B ! 7 ! !" $B * E - ( A ! E 7 9W , " " 7 500 < 7 < 7 ! 7 0$ E 7 "H % ! 4 0$ FD , % 7 100-500 < 7 (3) * % # & , " A ) $ % ( 9W E % ) * - ) ! - ( ! )A - ( A FD % C " ?$ % ( 9W 15,035 0$ A ! ! % 20 , " A ) $ % ( 9W , ) $B " $ % ( . . 3 " 40,122 0$

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

6-13 $ % ! % 13 0 % , % 7 51-100 < 7 - 297 0$ 0$ E 7)A , % 7 101-1,000 < 7 ! 71 0$ FD E - C 47 0$ $B , % 7 100200 < 7 $B 0$ , % 7 200-500 < 7 ! 7 21 0$ 0 % $B 0$ , % 7 500-1,000 < 7 ! 7 3 0$ - - ( W " A ) $B 9W 14,495 0$ A ! % 7 , " A ) $ % ( 9W E %! ! % 90 $B 0$ , H" FD , < 7 " 5 < 7 , % 7 100-500 < 7 E - ( W ! 7 0$ 0 %< 7 7 , E 7" 7 500 < 7 " $ % ( 9W - " A ) $ % ( . . 3 " E %! 76,155 0$ E - C$ % ! % 86 $B " A ) 0$ H" , < 7 " 5 < 7 0$ , E 7" 7 200 < 7 " $ % ( . . 3 " < 7 ! E - ( A 0 %0$ , E 7 ' )A , % 7 100-200 < 7 ! 4 0$ 7 " A ) " ?$ % ( . . 3 E %! C C 732,297 0$ 0 %E - ( A " A ) $ % ( . . 3 ! ! % 1 , " A ) " $ % ( CE %! (5) * %!", . # E $V 2541 $ ' " A ) $ % ( 9W 420,930 0$ " C $B " ?$ % ( . . 3 - 643 0$ $ ' C 7 - ( & , " A ) E % ) * 6 - ( FD " A ) $ % ( 9W E 6 - ( C 249,133 0$ A ! % 60 , - 0$ 9W C - ( A 0$ " W %9W 51,988 0$ " 7 ! % 95 $B 0$ , H"" 7 5 < 7 0$ , " 100 < 7 )A % 7 100 â&#x20AC;&#x201C;500 < 7 ! 18 0$ 7 ! " - ( ' 0" - ( ! " E - ( A < 7 " A ) " - "9W , E 7" 7 500 < 7 - ( 9)" 0$ " $ % ( 9W 23,561 0$ $ % ! % 81 $B 0$ 0-5 < 7 0$ , E 7" 7 100 < 7 16 0$ E - C 1 0$ , ! 7E 7 % 7 500-1,000 < 7 - ( ' 0" 0$ $ % ( 9W C 28,162 0$ $ % ! % 84 , % 7 0-5 < 7 % "* H 7 E - ( ' 0" FD $B - ( 7 " ,* ' A 0 % $B - ( ) $B "" 7 - ( A S " 7 % 0$ , E 7 E 7" 7 50 < 7 " " 7 - ( A E - ( ' 0" 0$ , % 7 51-500 < 7 206 0$ E - C 144 0$ $B , % 7 51-100 < 7 0 % 52 0$ , % 7 101-200 < 7 0 % 10 0$ , % 7 201-500 < 7 - ( ! " " A ) $ % ( 9W 25,234 0$ $ % ! % 90 $B " A ) 0$ H" )A , < 7 " 5 < 7 , " 100 < 7<$ D 500 < 7 ! 8 0$

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“ .). 1 ” FD ! D 0$ < " % ! " A ) $B " $ % ( A 0 9 !< 7 " 0 !" "" A .). 1 D ) $B <$< AC . . 3 % $B AC FC- F " 0$ )!0 < 7 " $ % ( .). 1 C " " - A !A ! %" A ) , " $ % ( .). 1 D $B "( " D , " * - " FD %* E $ % * "- ) )7 , "

6.3.2

' "#$%

6-16 , , " " % !" A ) ) % !< - D"# % D" W %" , - ( 7 ,' ) C ) % ! < A " - ( 7 ,' % - ( C $B - ( $J , " " % '"* , " A ) A $J , " , 0! A " $B 7 "* A $ ! ! " - ( A S A A S 0*7* < " 7 , * A ", AC & ) % ! % - ) %

( %" " % '"* , " A ) C < 7 A < 7 - E < A " E 7 $B , $] ! % - ) %

E " < ) % ! D < E - ( 7 ,' $B * !7 E " - " A

A 0 E H 7 " ) %

" " % '"* , " A ) - < A $ % * ' E " - " E 0 7, 0 % "- ) %* E E " ) " "H ) %

0 %$ % , " " < )A , !0$ % - ) %

C " " % '"* 0 %" " % !* , " A ) 0 ! $B AC & % - )- * ' %* E " % * " ) %

( %" " % '"* , " A ) C $ % < !7 0 7 !- " ! "" "H , $B !0$ E - ( 7 ,' E 7 % 7 A ) 2542 D A # ! 2543 < , AC & " ! " " " % !" A ) C " " % !" A ) E - ( 7 ,' 7 E 7 $B " A ) 0$ H")A $ % ! % 90 $B " A ) , * - " 7 25 < 7 $ % ! % 50 $B , H"" 7 5 < 7 (* 6.32) E " A ) $ % ! % 60 $B " $ % ( 9W ! % 23 $B $ % ( . .3 0 % . .3 " 7 0$ $ % ( .).1 * % ! , - " - ( 7 ,' ! ! % 18 FD E $@ * 0$ $ % ( .).1 % !" 7 7 % '< C C A " A ) 0$ %< 0 , " " ? . .3 . .3 " A 9W <$0 9 ! < 0 !" " .).1 (* 6.3-3) * ,E * 6.3-4 0 E H - 0$ C 80,913 0$ E AC 16 *- ! 7E ,* - ( 7 ,' 0 % - 0$ " % ! " A ) $ % ( *7 S E 0*7 %*- , < ) " " - " - ( 7 ,' < - ) %

A ( %" " % '"* , " A ) "* ,E * 6.3-4 ) % !< E ! , " " % '"*

! D A ) !E 7 0$ E 7 , " 200 < 7 A A ) ! 0$ AC " "" 7 200 < 7 ")- ! C $ "@ 7 A ) !E 7 ! 0$ " 0 AC " 1,000 < 7 - 6 ! !0 " 83 0$ $B AC 2,786 < 7 , !E 7 ! 2 $B 7 ! , &)A " $ % A ) 159 0$ AC C C 2,055 < 7 " A ) , A ) 0$ E 7 0 % !0$ FD 0 AC "" 7 200 < 7 AC 31,290 < 7 ) $B ! % 3.57 , AC C , - ( 7 ,' A ! % 5.81 , AC " ?, - ( 7 ,' ( * 6.3-5) 7 " A ) 0$ E 7 - 3 0$ 0$ 0 ", AC 520 < 7 " 2 0$ , AC 363 < 7 0 % 285 < 7 * -

6-17 & "#$ 6.3-2: % 9 ! 0 "#$% 9 & 0 %0 "#$% 0 9 'A %> 0, "% , ,

! %

0-5 < 7 >5-10 < 7 >10-25 < 7 >25-50 < 7 >50-100 < 7 >100-200 < 7 >200 < 7

- 0$ (0$ ) 40,343 14,501 18,632 7,008 404 17 8

80,913

100.00

49.86 17.92 23.03 8.67 0.50 0.21 0.01

: 0 % ) %

", % ! - ( 7 ,' ) , 2543

& "#$ 6.3-3: ! 'A"' ". S $ % ( " ? .).1 . .3 . .3 " 9W

- 0$ (0$ ) 14,420 3,826 14,694 47,973

! %

80,913

100.00

17.82 7.73 18.16 59.29

: 0 % ) %

", % ! - ( 7 ,' ) , 2543

6-18 & "#$ 6.3-4 : 9 ' ". S &> &9 0 %+ F "#$0 &9 , 9 'A %> 0, "% *-

- 0$ (0$ )

! %

14.12 4.62 4.90 6.62 9.13 9.61 9.64 8.91 4.38 6.31 6.82 0.41 7.24 5.81 0.24 1.23

AC , *- (< 7) 39,569 45,606 29,175 52,363 66,950 103,981 94,538 43,981 55,181 56,475 49,913 27,763 29,175 26,481 29,838 125,605

7 ,' 7 E 7 " % , *% ) !

*% " ! "7 % 0$

< "'

%) 9 A /

11,422 3,739 3,963 5,358 7,386 7,776 7,797 7,212 3,544 5,106 5,522 335 5,862 4,702 194 995

80,913

100.00

876,594

100.00

4.51 5.20 3.33 5.97 7.64 11.86 10.79 5.02 6.30 6.44 5.69 3.17 3.33 3.02 3.40 14.33

: 0 % ) %

", % ! - ( 7 ,' ) , 2543

& "#$ 6.3-5 : ! 'A"' ". S ' F "#$, 9 'A %> 0, "% $ % ( " ? - " ? 0$ ! % 9W 52,948 74.74 . . 3 " 3,218 4.54 . . 3 3,253 4.59 .).1 11,423 16.13 70,842 100.00

, AC < 7 449,561 19,544 52,553 16,637 538,294

: 0 % ) %

", % ! - ( 7 ,' ) ,2543

! % 83.52 3.63 9.76 3.09 100.00

6-19 & "#$ 6.3-6 : $ 8 "#$% ' 200 < >, 9 'A %> 0, "% , 1/ - < 7 - 0$ 1 2,786.78 83 2 2,055.16 159 3 1,931.08 45 4 1,884.73 86 5 1,116.80 63 6 1,107.26 60 7 877.55 42 8 823.03 105 9 767.51 257 10 697.71 45 11 644.95 35 12 530.90 52 13 520.86 1 14 499.64 22 15 481.23 67 16 401.82 4 17 400.00 8 18 394.95 35 19 381.67 17 20 374.74 20 21 369.91 31 22 363.64 1 23 360.59 6 24 345.84 27 25 343.71 14 26 340.62 37 27 336.53 10 28 320.84 9 29 308.65 12 30 298.32 13 31 293.20 18 32 285.25 1 33 283.39 23 34 270.90 3 35 270.32 23 36 270.00 3 37 269.51 19 38 268.87 16 39 263.41 12 : 0 % ) %

", % ! - ( 7 ,' ) , 2543

6-20 & "#$ 6.3-6 (&> ) , - < 7 - 0$ 40 260.38 9 41 256.03 2 42 255.02 25 43 248.51 7 44 248.30 24 45 247.88 2 46 246.63 20 47 244.00 3 48 239.19 14 49 237.63 11 50 233.22 12 51 229.66 15 52 227.94 4 53 221.86 9 54 221.86 2 55 216.99 15 56 215.84 8 57 213.88 5 58 213.83 12 59 212.22 6 60 210.41 11 61 209.88 16 62 207.44 14 63 207.05 17 64 206.18 7 65 206.08 6 66 203.61 8 67 202.57 7 68 202.47 6 69 201.62 16 31,290.00 1,797 : 0 % ) %

", % ! - ( 7 ,' ) , 2543

6.3.3 0 9 ' * "#$"#$% 9 'A " - - ( '7 $ % H <$! " < FD , 0$ E 7 ' A ) ! ! A A ) ! !0$ " % !* *7 S C ( !E - ( 0 % " - ( - *' - "H A ", ! 7 A < 7 " A ) 7 E 7 $B 0$ , H")A * - " 7 5 < 7 7 , E 7 A , " " 7 200 < 7 C !0*7 D 0 7 - 0$ , E 7 - !"H* 0*7"H < !) 7 $J " " % '"* , %< 7 % - 0$ , E 7 ! C " , "H $B - " 0 % "" E $ %9! " A E 7 7 C< 7 $ % *7 #&" !7 " " " C

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

$ % ( " ? 9W

. .3

. .3"

.).1

A $ 7

- )- * ( !)

303

299

324

241

207

AC , " 200 < 7(%) AC , " 500 < 7 (%) AC , " 1,000 < 7(%) AC , " 2,500 < 7(%) AC , " 5,000 < 7(%) AC , " 10,000 < 7(%) AC , " 20,000 < 7(%) AC , " 50,000 < 7(%)

29.7 21.5 14.9 8.9 6.3 5.6 4.3 4.0

14.7 9.4 7.7 6.7 5.7 4.0 1.7 0.3

25.3 17.9 11.1 7.7 4.9 4.6 3.4 1.2

12.0 9.1 7.1 5.8 5.0 4.6 3.3 1.2

29.5 18.8 6.3 5.3 4.3 2.9 2.9 0.5

249.79

85.84

189.39

78.31

229.77

, W !, A E 7 (< 7) 2/

: " - - ( , 2543

! *' : 1/ < 7 " ' _ 2/ $B )7 W ! * )7 * - ' ! % 10 0 %)7 ' ! % 10 "

(2) , " A ) A E 7 ' E 0*7 % - ( , ( ( )*7 S $B 9W " 200 < 7 , ( )" ( ) A ( )*% " W ! A 0 %( )E* ! % 47.4 ! % 33.3 ! % 17.5 0 % ! % 32.5 * - 0 % " 5,000 < 7 ! % 7.0 ! % 4.6 ! % 4.2 0 % ! % 10 * - $B . .3 " 200 < 7 ! % 20.3 ! % 13.2 ! % 9.4 0 % ! % 23.4 * - " 5,000 < 7 ! % 5.1 ! % 5.3 ! % 6.0 0 % ! % 6.4 * - $B . .3 " ! % 50.0 ! % 20.2 ! % 18.8 0 % ! % 29.2 * - " 5,000 < 7 ! % 2.1 ! % 7.1 ! % 4.2 0 % ! % 6.2 * - $B .).1 " 200 < 7 ! % 19.6 ! % 10.3 ! % 8.3 0 %

6-22 ! % 14.6 " 5,000 < 7 ! % 4.3 ! % 5.2 ! % 5.2 0 % ! % 4.9 * - $B A $ 7 , " 200 < 7 ! % 43.7 ! % 30.2 ! % 23.9 0 % ! % 30.0 * - 7 " 5,000 < 7 E ( )" < 7 0*7E ( ) A ( )*% " W ! A 0 %( )E* ! % 3.8 ! % 5.4 0 % ! % 6.7 * - ( * 6.3-8 D * 6.3-11)

& "#$ 6.3-8: 0 % "#$% 8 */>"#$ ,% 9 'A "#$ 9 A 1/ , AC

$ % ( " ? 9W

. .3

. .3"

.).1

A $ 7

- )- * ( !)

AC , " 200 < 7(%)

47.4

20.3

50.0

19.6

43.7

AC , " 500 < 7 (%)

35.1

10.2

35.4

10.9

31.2

AC , " 1,000 < 7(%)

24.6

6.8

16.7

6.5

3.1

AC , " 2,500 < 7(%)

12.3

5.1

8.3

4.3

0.0

AC , " 5,000 < 7(%)

7.0

5.1

2.1

4.3

0.0

AC , " 10,000 < 7(%)

7.0

5.1

2.1

4.3

0.0

AC , " 20,000 < 7(%)

7.0

5.1

2.1

0.0

AC , " 50,000 < 7(%)

1.8

0.0

: " - - ( , 2543

! *' : 1/ < 7 " ' _

& "#$ 6.3-9: 0 % "#$% 8 */>"#$ ,% 9 'A "#$ 9 A '* 1/ , AC $ % ( " ? 9W

. .3

. .3"

.).1

A $ 7

- )- * ( !)

AC , " 200 < 7(%) AC , " 500 < 7 (%) AC , " 1,000 < 7(%) AC , " 2,500 < 7(%) AC , " 5,000 < 7(%) AC , " 10,000 < 7(%) AC , " 20,000 < 7(%) AC , " 50,000 < 7(%)

33.3 23 16.1 11.5 4.6 2.3 0 0

13.2 10.5 7.9 7.9 5.3 3.9 2.6 0

20.2 11.9 9.5 7.1 7.1 7.1 2.4 1.2

10.3 6.9 5.2 5.2 5.2 5.2 5.2 3.4

30.2 18.9 7.5 5.7 3.8 1.9 1.9 1.9

: " - - ( , 2543

! *' : 1/ < 7 " ' _

6-23 & "#$ 6.3-10: 0 % "#$% 8 */>"#$ ,% 9 'A "#$ 9 A & ' # '* 1/ $ % ( " ? , AC - )- * ( !) AC , " 200 < 7(%) AC , " 500 < 7 (%) AC , " 1,000 < 7(%) AC , " 2,500 < 7(%) AC , " 5,000 < 7(%) AC , " 10,000 < 7(%) AC , " 20,000 < 7(%) AC , " 50,000 < 7(%)

. .3

. .3"

.).1

A $ 7

59 17.5 14.3 8.4 4.2 4.2 4.2 2.5 0.0

117 9.4 6.0 6.0 6.0 6.0 6.0 6.0 6.0

144 18.8 15.3 9.7 7.6 4.2 4.2 4.2 2.1

86 8.3 8.3 6.2 5.2 5.2 5.2 4.2 2.1

92 23.9 16.3 6.5 5.4 5.4 5.4 4.3 0.0

: " - - ( , 2543

! *' : 1/ < 7 " ' _

& "#$ 6.3-11: 0 % "#$% 8 */>"#$ ,% 9 'A "#$ 9 A &1/ , AC - )- * ( !) AC , " 200 < 7(%) AC , " 500 < 7 (%) AC , " 1,000 < 7(%) AC , " 2,500 < 7(%) AC , " 5,000 < 7(%) AC , " 10,000 < 7(%) AC , " 20,000 < 7(%) AC , " 50,000 < 7(%)

$ % ( " ? 9W

. .3

. .3"

.).1

A $ 7

40 32.5 20 17.5 12.5 10 5 2.5 2.5

47 23.4 14.9 12.8 8.5 6.4 4.3 2.1 2.1

48 29.2 18.7 12.5 8.3 6.2 6.2 6.2 0

41 14.6 12.2 12.2 9.8 4.9 4.9 4.9 0

30 30.0 13.3 6.7 6.7 6.7 3.3 3.3 0

: " - - ( , 2543

! *' : 1/ < 7 " ' _

(3) " A ) !0$ " 0 , E 7 ' , " 200 < 7 C ! % 57.3 , )- * " 5,000 < 7 ! % 3.7 , )- * - ( )" $B ( ) ! A " 0 E 7 ' , " 200 < 7 " ' )A ! % 71.4 , )- * 7 , " 5,000 < 7 C ( ) A " ' )A ! % 6.7 , )- * ( * 6.3-12)

6-24 & "#$ 6.3-12: "#$% * ! "#$ #0 % */>"#$ ,%1/ , AC

C $ %

( )"

( A

( )*% " W ! A

( )E*

- )- * ( !)

377

152

AC , " 200 < 7(%) AC , " 500 < 7 (%) AC , " 1,000 < 7(%) AC , " 2,500 < 7(%) AC , " 5,000 < 7(%) AC , " 10,000 < 7(%) AC , " 20,000 < 7(%) AC , " 50,000 < 7(%)

57.2 36.1 19.9 9.5 3.7 0.5 0.3 0.0

71.4 58.4 35.1 16.9 2.6 0.0 0.0 0.0

61.8 39.3 21.3 12.4 6.7 1.1 1.1 0.0

45.4 23.0 12.5 4.6 2.0 0.7 0.0 0.0

62.7 35.6 16.9 8.5 5.1 0.0 0.0 0.0

: " - - ( ,2543

! *' : 1/ < 7 " ' _

6.4

, &

! "#$%

", E % ) * , " '$< 7 , *7 0$ , 5 < 7

A * - " 7 , $ % < !9 ! W ! $ % ! % 87 7 " 100 < 7 C $ % ! % 5 ( * 6.3-1) , E 7 ' * )- * $B 9W . .3 . .3" .).1 0 % A $ 7 9 ! W !0 $ % 167 < 7 0 % , E 7 " 200 < 7,DC <$FD A 7 $B " " % '"* , , (concentration of land size) FD $B 9W . .3 . .3" .).1 0 % A $ 7 9 ! W ! $ % ! % 30 ! % 15 ! % 25 ! % 12 0 % ! % 30 , )- * * - ( * 6.3-7) - " A ) !0$ 0 , E 7 " 200 < 7 ,DC <$ (concentration of land ownership) "" 0 " " ? A ) , - ( 7 ,' ) 7 C 69 ! $B - 31,290 < 7 9 !0 7 $B 1,797 0$ A W !0$ % 17.4 < 7 0 % A ) ! ! 9 ! W ! A ) ! % 26 0$ ( * 6.3-4) $ % H $J , " " % '"* , 9 ! A ) ! < 7 7 % $B " % '"* , " A ) 0$ ! , E 7 A !0$ " % " % !E *7 S 0 % " $B , E 7 C D ! 7 < " E $ %9! C *H A < 7 " E $ %9! , - ( * 0 0 E H 7 E - ( " E $ %9! " ! % 80 , C C ! % 36.67 , )- * E $ %9! ! % 50 A * - " 7 , C D ! % 18 , )- * ( * 6.4-1) 0 %

) H 7 % " E $ %9! , E - ( C ! % 10.9 " E $ %9!

6-25 " E % * - A ) , , " E 1 " !" ( * 6.4-2) ", C '$< 7 E - ( *7 S , $ % < !!" " ' _ " E $ %9! < 7 *H )A E < 7 D ! % 50 , A < 7< $ %9! ' "" E D $ % ! % 10.18 , C " E $ %9! " ! C " " " % ' " * , " A ) C % ) %

"$ % " E $ %9! " , - ( E - ( , , 0$ % " 200 < 7 ,DC <$ 7 E - ( , * 9 ! W !0 " E $ %9! " ! ! E )- * C % H < W % ! 0 9 7 C %)- * < * " E $ %9! $B 0$ S <$ )- * < D ! $B " ) " 7 C !7 < "H ", E * 6.4-3 % H 7 " " % '"* < ! " " E $ %9! ", C D < 7 '$< 7 " " " % '"* "" E $ %9! % ! A < 7 * !7 7 , " 50,000 < 7 E " , " A ) !0$ " E $ %9! ! )A ! % 15 0*7E " , . .3 , " 50,000 < 7 " E $ %9! D ! % 90 0*7 " , " E $ %9! !" 7 ! % 40 , , " 10,000 < 7,DC <$ "H % " A ) 3 $ % ( " - C

6 $ % ( )A " A ) !0$ . .3" 0 % .).1 " " C $ % ( 9W " " 7 50,000 < 7,DC <$"H " E $ %9! !)A ! ! % 42.47 ( * 6.4-3) FD '$< 7 " " % '"* , " 10,000 < 7,DC <$ C 0 9 % " E $ %9! " )A * - " 7 ! % 43 7 " " % '"* , * - " 7 10,000 < 7 C , " " % '"* " " E $ %9! " C D < 7 ! " & "#$ 6.4-1 : ! "#$% " E $ %9!

- )- * 0-5 < 7 (%) 14 >5-10 < 7 (%) 7 >10-20 < 7 (%) 6 >20-30 < 7 (%) 14 >30-40 < 7 (%) 14 >40-50 < 7 (%) 24 >50-60 < 7 (%) 26 >60-70 < 7 (%) 63 >70-80 < 7 (%) 110 >80-90 < 7 (%) 94 >90-100 < 7 (%) 67 439 : " - - ( , 2543

! *' : 1/ < 7 " ' _

! % 3.19 1.59 1.37 3.19 3.19 5.47 5.92 14.35 25.06 21.41 15.26 100.00

" E , , ! D " E *H * , ) E " , 7 E " , " * " "#* " E , , ! D " $ " A ! S ) C E 0*7 % $V A " E E *H AC * ) % , 0*7 %0$

6-26 & "#$ 6.4-2 : '0 0 0 ! "#$% 1/ - )- * C $ % ( )" ( ) A ( )*% " W ! A ( )E*

" (%) 60.8 56.6 58.9 66.5 60.6

469 107 111 173 65

$ " (%) 25.6 23.9 24.1 26.6 30.3

! (%) 10.9 14.2 16.1 6.9 7.6

: " - - ( , 2543 1/

! *' < 7 " ' _

& "#$ 6.4-3 : ! "#$% "#$ # 0 % */>1/ % , " E $ %9!

AC , " 200 < 7(%)

" A ) - 9W - ! ! ! 0$ * * 71.74 80 68.40 25

. .3

72.50

- . .3" - .).1 - A $ 7 - ! ! ! ! * * * * 16 66.21 29 44.29 7 55.68 22

AC , " 500 < 7 (%)

57.44

58.75

46.00

56.14

72.40

59.73

AC , " 1,000 < 7(%)

67.56

62.22

84.67

67.27

87.50

80.00

AC , " 2,500 < 7(%)

62.05

43.57

66.67

64.00

85.00

50.00

AC , " 5,000 < 7(%)

70.83

80.00

48.20

64.00

90.00

60.00

AC , " 10,000 < 7(%)

30.00

87.50

55.29

40.00

31.67

62.00

AC , " 20,000 < 7(%)

30.00

65.00

53.25

79.38

38.20

65.00

AC , " 50,000 < 7(%)

15.00

42.27

90.00

57.50

74.00

65.00

: " - - ( , 2543

! *' : 1/ < 7 " ' _

6.5

! ' /' # " ' ( ' $ , & 0 "#$%

"" - ( " ! " " " % '"* , " " "7 E " $J #&" 7 ")A 9 ! W ! ! % 83.8 H 7 " " % '"* - E " $J #&" ( * 6.5-1) 0 " 7 " " % '"* , " % " E $ %9! , * - C < 7 '$ < 0 7 0*7" " % '"* "H !*7 #&" A S 7 - E ) - "< - " A - " ! A "" " % ! FD $B $J !" * - ) , ) ( ) " " CE

6-27 " " E $ %9! E " * % $B " E $ %9! E " * ! 7 " "H "- < "" , ! FD $B * 0 , " A ) & "#$ 6.5-1 : '*C , & "9 *' %!N/* ' ( 1/ - )- * C $ % ( )" ( ) A ( )*% " W ! A ( )E*

469 110 111 176 63

(%) 83.8 79.6 88.4 86.00 77.3

< 7 (%) 14.3 17.7 10.7 12.90 18.2

: " - - ( , 2543

! *' 1/ < 7 " ' _

1) /' # ! "#$% < >'&C "#$ " " % ' " * , ! 7 E " A ) , E D - E " $J " " - E E $ %9! < 7 *H "" - - ( FD E ) H 7 AC E $ %9! * - " 7 ! % 50 $ % ! % 18 , )- * 0 % % , " E $ %9!

* - C $ % ! % 11 , )- * %$ % < 7 ! % 11 D ! % 18 , AC E $ % " E $ %9! !0 % 0$ "H< 7< E $ %9! ! " $ % " ! "" E $ %9! " < 7 *H "E )7 ( ) "#* $B , E " $ % FD " $ % C A 7 $B " $ % , C * - $J ' $ % < ! AC E " "#* 132.5 < 7 )7 , " "#* $V . . 2541 $ % 619,350 ", " ! " " E $ %9! ! 0 % % " E * - C * C , * < 7 $ % ! % 10 " E $ %9! $ % ! % 30 0 % A ! % 90 " E $ %9! ! % 75 "E , * C % $ % < 7 )7 , $V . . 2541 FD $ % 619,350 C " "" E ! % 3 " ! % 67.50 A ! % 70.5 " - E E $ %9! ,DC $B ! % 85 )7 "#* % D 746,734.03 A - E " )7 < " 127,384.03 A '$< 7 " ! "" E $ %9! " < 7 *H $ % < !* ! #&" % ! ' 0 F &$9 127,384.03 "&> !T 2) /' # ' C 9 < "#$% " "H "- < " C $B *' D , " " % '"* , 9 ! W % !7 ! E 7 #&" "7 $V . . 2540 " FA C , ! A "H "- < " " ", ( 7 ! ! , - ( ' 0 % - ( ) $ ' E $V 2532 FD $B !') #&" 7

6-28 < 7< E $ %9! FD 7 " "FAC < A "H "- < D 18,942 < 7 0 %E $V 2536 FD $B $V #&" %F F < 7E $ %9! " D 31,107 < 7 7 " 7 C - E " $J " < 7 " (non-performing loans, NPLs) " ,DC E 7 $ % < !$ % "Z* " #&" "Z* " #&" , $ % < ! " ,DC * " $V . . 2540 FD *' - ) " "" - A "H "- < 9 ! 7 C % FAC A - $B ! 7 ! ) ! 0 % " 7 " y A ", $ % " E " " , ) E " " $ %" " " , < !, ) $B A , ) 9$ 7 E D - E " < 7 " " ,DC !7 " D 0 % ) ! ! E " 0" <, * 0*7 D 3 $VE )A C A Z#( ) . . 2543 , " ) 0 7 $ % < !0 E H 7 ! , " < 7 " ! ) D 2.92 FD 7 E 7, ! C)A " , , #&" ! (real estate sector ) 0 %E A Z#( ) . . 2543 " < 7 "7 " , , #&" ! ,DC " 2.67 '$< 7 " "H "- < E E 7 "Z* " #&" , $ % < ! C - E #&" ! !< 7* - " 7 2 3) " <0 A 0" <,$J " < - E $ %9! !7 *H A $G " " " % '"* , , 0 %" A ) < 7"7 " $ %9! *7 ) * " "H "- < " FD - 7 ) ! ! #&" ( %< - " 0 % - E "7 " $J ) D H ) 7 7 % " "H ( # " * , , 0 %* )7 , 0 D )7 7 #&" (economic rent) 0 % A E " "H ( # ) 9$ 7 E , " ! " ) % $B , % % ) * - E '"\; ! , D , < 7 ! " " C ) " ' FD $B

7 ! E" " 0 % ( ) 7 7 E " " " ! " 0 %( # !

7-1

""#$ 7 %' C A #" + A # ' "#$% A # 9 , " "#$ ! '" <" 7.1

' * %' C A #" + 0 ! '" <" " 7*

! "#$%

"" D"# 0 ) ) #& * " ! " " A ) A " E $ %9! A E " E $ %9! " $ %9! ' CE H 7 " E A E " $ % ( E " E ' )A " E % - E " * 0 A “)7 7 ” 0*7" %E E " " E % - E < * 0 ' C !7 ,DC ! 7" * C 0 % "# %" E ! C 7 !)7 7 < ' "H % $B - 0$ C <$E $ %9! - E H < 7 " E A " " < * 0 ! "H ) E " !( " <$* $ % ( " " C S 9 ! <$ " 7 " E %0*"*7 " 4 "# % < 0"7 1) " E A " " !

2) " E A ! 7 ! 3) " E A " "#* 4) " E A $B '7 C! *

" E $ %9! E "# % " 7 , * - 0 " "< $B " E A " " E " ) A "- < " " E A " " E 7E " ) A "- < 1 A " $B ! $ % ( D ! 7( !E* % ( # ! (" "H ( # " ! ) ) ) 0 % A * )- ", ! 7 “ % ( # E $J ' " ! ! E E " " %*' E " E !7 $ % ( ” " D"# ! D '7 $ % H " ) %

*" I !( # 9 A 0 % " ( # - ' ( !E* * & 7 “9) "I !( # 7 - E " $J , " " % !" A ) 0 %" E < 7 *H $ % ( (" E A E " $ % ( E " E ' )0 % "" D"# ! 7 * C W ' A AC $ %9! *7 " E $ %9! E " " 7 C 0 %< 7 7

A A C $ %9! * 7 " E $ %9! E " ) A "- < 0*7" A C $ %9! * 7 " E $ %9!

" " "H " 7 < 7 $B " " %*' E " E $ %9! '

" E $ %9! A " ) A "- < 7 ')) C ) !) % !7 , " , " E $ %9! ' E #& * " E $ %9! ' E #& * $B " E $ %9! " ! " FD ! 7 - " A ) * " , % #&" FD $B 7 % #&" $B % , 9 " % , $ % 0 % % , ' 0*7 < 7E 7 % , 7 ')) A ) % ')) " ) %

E C $B " ) %

A $ %9! 7 ')) )A A " ) 0 %"

"- < "" 7 A % #&" 0*7" ) %

C"H $ %9! % $B " E H " * D , " E D < 0 " ) %

E " ! C

7-2 , - ( $J 0 % "# % C ) %

, 9) "I !( # 9 A 0 % " ( # - ' 7 - E " $J " " % !" A ) 0 %" E < 7 *H $ % ( (" E A E " $ % ( E " E ' ) 7 1 : ( $J 0 % "# %, * ( # 9 A 0 % . .2475 7 2 : ( $J 0 % "# %, * ( # - ' . .2508 7 3 : ) %

9) "I !( # 9 A 0 % " ( # - ' " " A ) 0 %E $ %9!

7.2

A +!N/* 0 "

// & A # ' "#$% +. .2475

7.2.1 <0'+ $ '& "

// & 7* % * 9 A 0 % < * $B ) C 0 "E ! % H %$" " ! 7 0 % ) E * C 0*7 1 # ! . . 2475 *7 < " 0" <, * * * D 3 ) C " 7 )A 1) " * . . . ( # 9 A 0 % 0" <, * . . 2475 9 !"- , !" ( # 9 A 0 % 0"7 , ! 7 A E 0 ! 7 "# 0 % < $B < ) A $ %" " '* " * C 0*7 . . 2475 $B * <$ " 9 A A $ " !7 A S ( * 10) ( "- 7 “9 A A $ " !7 A S FD , ! 7 A )7 !$V< 7 " " *7 $V 7 E !" " * 0 7 * C”) 2) " * . . . ( # 9 A 0 % (W 3) . . 2485 9 !0" <, * ! $ % H " $ %" "- , " E " E $ % 0 " "- < E " % - ( !E 2 A * C 0*7 1 # ! , '"$V $ ! $B * $ %" "- ( !E 1 A * C 0*7 1 " ) , '"$V A E $B " ) " " $ ! 0$ "- ,D C $VE 7, < ! " 1 # ! $B 1 " ) $B * <$ (0" <, * . . 2475) 0 %! E !" "" "H ( # 9 A A $ " !7 A ( 7 " $B " !" " * 16 – 17) 3) "- E )7 ( # (* * 8) " ! % 15 $B " ! % 12.5 , )7 !$V 4) " * . . . ( # 9 A 0 % (W 4) . . 2534 " 0" <, * * "H $ % H 0!"< $B 1) 0" <, ! “ " ” “ " ( # ” 0 % * ! “ & " ” ( * 5) 2) " * * " ! " - 0 %" - E 0"7 " 7 )A 2.1) "- * * E & * 7 " " % " ) 0 % & * 7 " " % < ! 7 "# " * . . . ( * 7) 0 % - ""I" % "- * )7 ! 0 %"- " " A C " % ! 0 %$ %" A $@ * * . . . E 7 " ! " - , 0*7 %" %

7-3 2.2) E & * 7 " " % " ) 0 % & * 7 " " % < ! - $ %" "- AC , & " %!" < 7 * - )- A !( # ( * 6 ) 2.3) E ) % & * - !7 )7 !$VE 0"7 & " E " $ % < 7 E E )- C, , " " A ' ( " ! " - )7 ( # & " %* - %FD < "$ % < - " ) 0*7* - A ) % & * E ( !E 30 0*7 < 0 )- C, * * 30 0 % * ) % & * E $B ' ( * 31 ) 2) 2.4) E - " - $ % 0 %E " 0 " $ % ! E " *7 <$ C - E " $ % < 7!A 0 0 !" A !( # 9 A 0 % * * 19 - A " !A 0 < 7 "* * ) A < 7 0*7" $ % * " % - ( !E " , " I !"- ! ( * 24 ) 2.5) E - " \; !$") E " 0*7 * C " 0 % " "H ( # ( * 7 ) " 7 )A - E ,*" ' ) E $B - , 7 " " ' ) - E ,* E $B - , !" & * - E ,* ', ( E $B - , $ % " " ', ( - E ,* ) " 7 E $B - , 7 " 3) * !" ! < !" ( # $ %" ( * 9 (2), (6)) 3.1 ! , & E E " " , & A %0 % ! , " <y0 7 $ % < ! E E " " " <y9 !* ( * 9 (2)) 3.2 9 A A $ " , " ) %0 7 * 7 FAC ! ! 7 9 ! < E $B "H ) A $ %" " '* " A $ %" " " A A

!< ( * 9 (6)) 4) $ ! 0$ 0" <, - " $ % 9 !"- " " " [ " !A 0 0 !" ! , "- %!% E " !A A 7 0 0 !" 0 % " " [ " A "- " " 7 * "- - C " - , " 0 0 ! " 0 % A "- A $ %9! *7 " < , "- " "H ( # 9 ! W % !7 ! " " < 7< 0

A E " - $B A $ %9! E " "H ( * 19 â&#x20AC;&#x201C;20) 5) 0*7E " $ ! 0$ 0 % * * " ! " " - %( # < 0"7 5.1 0" <," "- - " - %( # E ,**7 S * " %!% 0 % " D " C ' , C( # ( * 38)

7-4 5.2 * " " [ " 0 % A <," 7 - %( # * - ' * " 7 - %( # ( * 38 ) 6) 0" <, $ ! 0$ - E " !D ! 0 %, ! * ! " ) - %( # "- E $B - , 7 " " ' ) !" * $ A ! $ % " " ', ( A 7 " 0 0*7" ( * 44)

7.2-1 ,! <0'+ $ '& +. . . A # ' "#$% +,". 2475 . . .( # 9 A 0 % 0" <, * . . 2475 1) "- , !" ( # 9 A 0 % 0"7 , , ! 7 A E 0 ! 7 \G "# 0 % < E $B < ) A $ %" " '* " * C 0*7 . . 2475 $B * <$ " 9 A A $ " !7 A S ( * 10) 2) !" "( # FD < E * 7 A " 9 A A $ " !7 A S * ( ) 2 ( * 16, 17) 3) * ( # " ! % 15 $B ! % 12.5 , )7 ! $V

. . .( # 9 A 0 % 0" . . .( # 9 A 0 % 0" <, <, * (W 3) . . 2485 * (W 4) . . 2534 1) " " " [ 0 % %!% 1) 0" <, ! “ " ” E $ % 0 “ " "H ( # ”

* ! "" "- E " % - “ & " ” ( * 5) ( !E 2 A * C 0*7 1 # ! , '"$V ( $ ! $B 2) * * " ! " - 0 %" E * " % - ( !E 1 A * C 0*7 1 " ) , '"$V - 0"7 < 0"7 ( ) " " $ ! 0$ x E & * 7 " ,D C $VE 7, < !) " % " ) 0 % & * 7 " " % < ! 7 "# " * . . . 0 % - ""I" % "- * )7 ! 0 %"- " " A C " % ! E 7 " ! " - , 0*7 %" % ( * 7) x E & * 7 " " % " ) 0 % & * 7 " " % < ! - $ %" "- AC , & " %!" < 7* - )- A !( # ( * 6 ) x E ) % & * -

!7 )7 !$VE 0"7 & " E " $ % < 7 E E )- C , , "

7-5 " A ' ( " ! " - )7 ( # & " %* - %FD < " $ % < - " ) 0*7* - A ) % & * E ( !E 30 0*7 < 0 )- C, * * 30 0 % * ) % & * E $B ' ( * 31 ) 2) x E - " - $ % 0 %E " 0 " $ % ! E " * 7 <$ C - " $ % < 7! A 0 0 !" A !( # 9 A 0 % * ( * 19) - A " ! A 0 < 7 "* * )

A < 7 0*7" $ % * " % - ( ! E " , "I !"- ! ( * 24 ) x E - " \; ! $") E " 0*7 * C " 0 % " "H ( # ( * 7 ) 3) * !" ! < !" ( # $ %" ( * 9 (2), (6)) 4) $ ! 0$ 0" <, * " ! " - " $ % 9 !" "- " " " [ " !A 0 0 !" ! "- %!% E " !A A 7 0 0 !

7-6 " 0 % " " [ " A "- E " *7 S ( * 19 - 20) 5) 0" <, $ ! 0$ 0 % * * " ! " " - % ( # - 0" <," "- " - %( # E ,**7 S * " %!% 0 % " D " C ' , C ( # ( * 38) - * " " [ " 0 % A <," 7 - %( # * - ' * " 7 - %( # ( * 38 ) - 0" <, $ ! 0$ " < 7< " - %( # 0 % ( ! E 4 A * * 43 E 7 " ' ) !" * $ A ! _ _ - ")- $B A E ! D ! A , ! * ! ( * 44) A " $B *'E " !( # ! < " ! ! E7 ) ) , !( # 0 % D * !( # "I ! D < " - "# %, ) ) ! E "# % " $B ! ! E7 ) ) , & A 7 ! , & A & " , & $ % ( E E " " & A % A 0 0*7 ! , ')) (" , $] 9 A < * 365 ) < " !" ( # 9 A 0 % " "- * " 7 * - * E ) ) 0 %* - " "- E ) " "" A C & , "I !( # " $ %" ! ") !"I !( # ") ( ) ( # "" ) E 9 ! <$, "I !( # $B *

7.2.2 !N/* &# "

// & 7* . . . ( # 9 A 0 % . . 2475 * 6 < "- "# %, ! * !( # 9 A 0 % - 0 "< 3 $ % ( < 0"7 - 9 A A $ " !7 A - FD $ " 9 A A $ " !7 A

7-7 -

7.2.2.1 ! " # $ ! ! % $# “

” “ ” " & ! 5 '

& $ !( )' & $ !( *# *# + *# , , ! "! " ! # $# .# $ !" # & ./ 01 ' 2 & & % 3 4 ! '. . . 3 4

) + '.8. 2475 . 8 $ + 2 ) +&; $ ! ! ' ! &; & % % <.. /' + /' + * * $# ( . ! 2% ! = # $ 1 * $ ! ! ! ( & $ ! ! ( $# & ! ' = >2 ) . &; $ ! ? . ! $ ! # $ 1 ) +! &; ? ! $ ! ! ' + 11 ! "! ; . ! " ) . ! . " "

? ! 2 8 4@ . $! !

" 01 * A &; ! .& $ ! ! 11 & ! & 4 + = @ ! ) + “ “ ”

“ ” !" # $ $ % #

& ' ( !& $! ' % ) * …” ٝ 11 3 4

) + " % * = $ * ) ! B '.8. 2475 )! ! ? ) . ! ( ? * ) $ " * + # $ 1 " ! '.8. 2475 ! 3 ' 2) +$ ! . 1 /' + (?" ! ! % * # & 01 $ !( $# .# $ !% = “

”

“

” ! % * ; ' . ( .? *# % 800,000 ( .? *# % 100,000 & $ ! ! % “

” ! '. . . 3 4

) +

"! $ ! ! ( “ . ! 2” % # + 3 ' 2 ! '. . . 3 4

) + $ + 2.# = 8 4 . % ! ' G ! 3 4

) + / 0..? ' $ + 2 (? + $2% '. . . 3 4

) + '.8. 2475 4@ & * .+! (? + $2 11 ! ! ! 4 ) '. . . 3 4

) + " # & ! 11 ! H * ) &; '. . . 3 4

) + '.8. 2475 3 & " + ?" $ ! “ * ) &; ' + ; 11 * = " ) +3 & " + ?" !! & ! " * 1) + 83 4 )' B!+ ! 8 .? 8 ; JKLK 2) + 8) % $ !& + 8 < 3 4

)' B!+ ! 8 .? 8 ; JKLK 3) + 8) "% ' ! !3 4

'? N8 ; KOPO 4) + 8 &; + 8) "% ' ! !3 4

'? N8 ; KOPO”

8 Q ? , ! ! ; ! 3, N ! : ? ', 2538, 138 – 139.

7-8 “ + 83 4

)' B!+ ! 8 .? 8 ; JKLK ) + + 8/ ) "% ' ! ! " ! % $ ! T (? + $2% . < 3 4 )' & . < 3 4 . )'

+.# % % ,

? $ ! ( # %

8 " $

+ . & $ " * …)'& ; ) * * H ) )'$ ; & 3 4 + ! !

; " $ * * % ) $ ; )

$ ; ) +

" ! " & ; " $ % & 8 + & ! !

$ ; & 3 4 12 ; 1 $

# ; )

)' & ; ) " $ % "! " & 8 + & 3 4 12 ; 1 ) )' !)( ) & + )' ! $ % "! +

* % & !A + ; 2 .# 1) )A * "! ; & 3 4

)' " $ % !

) & . 3 4 ) A & )' * H $ * .+& A & )' * # " . % )' < < " < & " "! 3' . & 3 4 ) A & )' * H ) . & A ; " $ ; )' " " !! ) … …$ * * ' +! ? , ' + ; 3 4

. & ) 4 "! & 3 4 = ! "! / & .+ & U 4 ' ! < &

. * $ " )

+.# % % !

)

? @ ? ? + * "! " 3 4 ) +

? $ $; !" % & . ? ', ) !

)' & ; ) " $ H ) $ ; = $ ) * * % * $ & 3 4 !' ' !'2 + 8…” . % $ !% < " ! (? + $2% ! & ! . < 3 4 . )',

+.# % % ) +

? $ ! 4 + ! ( % 8 " $

+ . & $ " (

. ) )! "! A + ; 2) . % < .# = 3 4 % $ ! “

& ; " $ * * % ) $ ; )

$ ; )

"! " & ; " $ % & 8 + & ! !

$ ; & 3 4 12 ; 1 …)

)' & ; ) " $ % "! " & 8 + & 3 4 12 ; 1 ) )' !)( ) & + )' ! $ % "! + * % & ! A + ; 2.# 1) )A * "! ; & < 3 4 )' " $ % !

…” ) ! " ! 4

! % < $ 3 4 )

. $ & . < 3 4 /' +

+.# % % ( !

)

? @ ? ? +

* ,

? $

$; ! " # $ % ) +

)' & ;

& " $

= * * % ٝ 2

! " ! '. . . 3 4

) + '? N8 ; 2475 ! 10 " # “

H . % ! ! $ B"! B & . 11 ) ! *” ! ! 10 *( ! 3 ) '. . . 3 4

) + ) "% ' ! ! '.8. 2475) +&; $ !& ! ) " * “! 10

) +

H . %

& A ) XY 4 ) + ! " &; = " $

+ ? ! & . 11 ) 3 $ * * ) '.8. 2475 = " ” < "

. % ' " . . < 3 4 ! '. . . 3 4

) + ) "% ' ! ! '.8.2475

7-9

" < !$ + ! U4 ( ! ! $ 7) " $ ! ! $# â&#x20AC;&#x153;

Hâ&#x20AC;? !! 6 (1) &

% $ ! < 3 4

) + % ! 2[8 2 X\ ("[) + 8" ( ?!3 ' N2 2540) ? + < # $ 1" â&#x20AC;&#x153; ) $ ! ! % $# â&#x20AC;&#x153;

Hâ&#x20AC;? ! 1 1 " & ! 6 (1) ) '. . . 3 4

) + '.8. 2475 ! $ ! ! ' & * .+ 8 $ ! ! 11 % ! ! ( $#

) +$# ? = $# ! $ ! ! " $ ! $# ? ! $ ! ! # $# ! ! (ejusdem generis rule) *

. !$ ! 4 +

= ( $# 1 1 " $#

H $

= ' * & ; 8

" $ " ) +( " ' . + 83 4 )' B!+ ! 8 1232 ) .+ < .+ # + 3 % â&#x20AC;&#x153;

Hâ&#x20AC;? " ; . ! ( & ; â&#x20AC;&#x153; * = * " â&#x20AC;? ! 1 1 " â&#x20AC;&#x153; * = * " 50 % * " & < 3 4 * = " $ + â&#x20AC;?

â&#x20AC;&#x153; ' / â&#x20AC;? ! 1 1 " â&#x20AC;&#x153;( 4 !

) + # / %

! < ? $ " ) ' / ) ) & & &

"! ! $ & 3 4 ' / = " $ â&#x20AC;? ) = & 4 + #

â&#x20AC;? * A . . ! $ ! < & $ + 2 $# â&#x20AC;&#x153;

â&#x20AC;?

â&#x20AC;&#x153;

â&#x20AC;? ! $ ! ! !N ! ' +! 5 # ' â&#x20AC;&#x153;

& $ !( )' ) + !

$ + 28' 2. '. ? !/ ; > ( '.8. 2525 ' - $# â&#x20AC;&#x153; â&#x20AC;? ! $ ! ! ( â&#x20AC;&#x153; " #

" % $

' * â&#x20AC;? - $# â&#x20AC;&#x153;

â&#x20AC;? ! ( â&#x20AC;&#x153; # , â&#x20AC;? * $#

!$ ! ! N ! . .+ ! (

& ! 4 + $

" # , 8

" % ' * % * .+ ; 3 ' 2, ) !, ' , +$ , !! , N $ , $ ' ; 2, $ , # , , )[ , $ Ů? $# â&#x20AC;&#x153;

â&#x20AC;? . ! ( â&#x20AC;&#x153; "! &;

â&#x20AC;? * & ./ 01 % ' ' â&#x20AC;&#x153;( < *# ! % & 1 ) ( " ' * â&#x20AC;? 8 " ) $ + 2$ ! ! â&#x20AC;&#x153;

Hâ&#x20AC;? " & $# ' ' 4 8 397/2521 ! % <.. 4 2 + 8" .# " ( < *# ! % 800,000 +! 10 ! A 8 2 9 ! ) +% 100,000 +! 5 ! A 8 2 4 ! 84 # 3 ;# .

? ;N ' &; & < # ! *# ! *# ! ^ = $ % 4 .+ # * 4 " %

?1 $ ) + ) 8 # ;# ) # %? & ' $ ?! ! ' * 6 * [? . * . .+(! . <! ?! A % ( " &; )A < ; ! = ( ! # & ( < *# * 2 ( = ( ! % & 1 ! 4 + ) 3

'. . . $ $?! $ '? N8 ; 2479 ! 4 & $# ! â&#x20AC;&#x153; $ ! $ !

)' $ $ #

= ;?! ?!% +; ; "! & !

). ) +â&#x20AC;Ś $# â&#x20AC;&#x153; $ â&#x20AC;? * & ! *

@! .+" # !$ !& ! 5

7-10 8 . / “' + ; 11 3 4

) + ) "% ' ! ! '? N8 ; 2475 ! 3 11 “

. %

& A) XY 4 ) + ! " &; = " $

+ ? ! & . 11 ) 3 $ * * ) '.8. 2475 = " ” !$ !& ! *

H &; = " $

? !) <!" 3 4 $# “

H” ' + ; 11 3 4

) + ) "% ' ! ! '? N8 ; 2475 ! 5 11 & $ !( )' ) !" & $ # .# $ !" = ' 84& . / 01 !% % . 2. (

“

H” ! $ ! ! !N ! !% <.. 8 ? N 2 . / ! * ( * # ! ' ' % 800,000 ) +% 100,000 % * = ( &; # < $ * # ! " $ < $ H " = ( ! <

. $ < ! = % .# ' * # . (

" =

H !$ ! ! ) ' + ; 11 3 4

) + ) "% ' ! ! '? N8 ; 2475 ! 3 ) . 3 4

, 01 " ! $? ! %

) +

& % 3 4

) + + % <.. % = ' 2 & " ) . %

"! < " % * (? + $2% . < 3 4 !

! ! " # " = 4 2 4 ; . .# = 8 $ ! . ! 2% ' + ; 11 3 4

) + 8 4 $ + 2. ! " ) + 83 4

)' B!+ ! 8 .? 8 ; 1232 ) + + 8) "% ' ! ! 2474 . '. . . 3 4

) + / ) . 8 4 ' 0 1 $ !) + $ + ! U4 ( ! ! $ + 7) 8 $

$ ! < 1 : ! ! $ + 7 " %

3 4

) + % ! (

$$. 0606/20886 11 N $! 2539) ! $ ! “' + ; 11 3 4

) + '? N8 ; 2475 ! (? + $2& . < 3 4 4 + . < 3 4 ! + 83 4

)' .? 8 ; 1232 $

. + ;# +3 4 * ! 4 + % 8 " ; 8

&; = " $ " ;

$ < $

( * # !

&; + ? !" ; H

% &; " = . (

$ . ( ) +" & + ; 2 " ) A = . % ' 2 …” $ ! < 2 : 8 " !) $# ' ' 4 & 4 +

) +

& % 3 4

) + + =

! 4 + %

8 "

&; = " $ "

&; + ? !" )! & % <.. .+"! & + ; 2& 4 + " ) . % 658/2489

& ? 8 * "! ! % .+"! 3 4

) +

) # $ * 3 4

) + 1133/2494

! A % $ # 11 ; ) A ; "! !

. A & ; [Y % " A ; < ' * "!

* )! & + ! ? 11 ; ) A & ; "! " < $ ; < "! % % .+"! 3 4

! '. . . 3 4

) + '.8. 2475 ! 8, 9, 10 /+ * . %

A & ; . 3 4

7-11 $ + 2 + < # $ 1 & $ ! )

. $ ! “ (? + $2% . < 3 4 ” ) ! ! $ + 7 & $ ! # $ 1 + 83 4

)' B!+ ! 8 .? 8 ; 1232 + 8) "% ' ! ! ) + '. . . ) "% ' ! !3 4

) + '.8. 2475 ) !" & $ ! # $ 1 '. . . 3 4

) + '.8. 2475 (/ ) ) % + 8 " & $ ! # $ 1 + 83 4

)' B!+ ! 8 .? 8 ; 1232 + 8) "% ' ! ! ! * '. . . 3 4

) + '? N8 ; 2475 (/ ) ) '. . . 3 4

) + '? N8 ; 2475 (/ ) ) ! 10 " 11 “

H . % ! ! $ B"! B & . 11 ) ! *” < " ! # & ! 3 4

) +

. % ' ) “$ B” # + ! ٝ ! . # "! 60 B <& . % " 3 4 A . ! $ ! < $ ! “ . ! 2” % ! .# = # U4 ! + $ + 2 & . 3 4 ' 2 = 3 4 . < . ' 2

& $ $ = . < ! $ % ' 2 (@ ' 2 ) ! &; @ " * + # $ 1% ' 2 . "! " ! A + ; 2 & 4 + " ' + ' 2 = ) & < ( $ ! ! (% A 3 4 ( " , ' 2 , 3$) % + & “$ B”

“$ ; ” = ' & $# ! $ % ' 2 * ٝ . ! $ ! < $ ! $ ! < (8 ) ?

) +

& % 3 4

) + + $? ! & " * - % 8 " - &; = " $ " - &; + ? !" . * $# “

” .+ ! (

, +' , < * # ,( * # ! , $

! 4 + = ( T !$# ' ' 4 8 # $ 1 ; 2587/2534 $

. A !$ "! &;

) =

H )! .+ * $

. " '

&; &

? ! $ A ! <. <"! ! ! 11 & $ B

& ! $# 3 4 7.2.2.2 '. . . 3 4

) + ! 6 " # & < 3 4 =

H % * ' . % . ' * . " ! ) ' . “ &;

+ ! " ! 190/2487 11 'U43 $! '.8. 2487 ! + # $ 1 2 + " ) 4

! 8 '. . . 3 4

) + '? N8 ; 2475“… “$ B” !3 $ J *& ! $ ! .# ' 2 * H !$ .+& ; " & B H ( ' 2 * & ; $ ; * = $# $ B) ( ! ? & < $ ; ; * ! &; .# !$ .+& ; " & B H " ' . ! # .)

$# $ B & ! ” 5 + 8 4 " & % 6.2.4 4 +) + + 3 3 4 ' 2 58-64 ) + 65-69

7-12 - = ! 3 ' = - () +) ! .+ &; "

* ) # ' . !

/ # & < " !? + $2 & ) &; ? ' .% . ' & . < 3 4

) + ! Y ! & . < 3 4 . ' 2 + 3

!( /' + &;

! 4 +% &; * $ $ * = $ * 300 &; 100 $

20 (

= ! 3 ' = ) + ! .+ &; "

* . & % ' 2 3 4 ) & < ( $ + 2 “ ! 3 ' =

) + ! &;

” T !$# ' ' 4 3820/2534 = $ + 4 ) + 8" .# . 2 ? '! $ ' = .# % <.. ! “ ! < 2 ! ' * 160 ! 83,454 ! * = ' * & . 2! " &;

H " ' . )A A ) * $ *# ! % . 2 + 3 '( ) ( = < $ 2 ) .+ < " ' * ! " &;

* +. +. " ) +! " &; ' * &

! < $ 2 .+ = % ) & < ! &; ! < $ 2 * & * ! * 83,454 ! . ! &; &; ! < $ 2 =

H ) + "! ! + < .+ ./ = 01 * =

"! ! 83,454 ! *! &; ! < $ 2 ' . % .# 1 # ' * ! ! ' * % ! < $ 2 ) + ! ! 3 $ 1 ) '. . . 3 4

) + '.8. 2475 ; * . = + ! ! ; ! $# ./ % .# 2 & *. = ! ; " ” < " $# ' ' 4 3820/2534 8 " ./ “ &; "

* H” ' . % <.. ! < $ 2 ! ' * ' 160 ! ) ! % & 1 ! .# ( 83,454 ! ! " &;

% % &; ! .# % ' * * ! < " ; . "! .' . " H % 83,454 ! .+ = ' * &; "

= ! @ * @.+ ! + & +; ; ) + + # % X_ ? ! X_ 11

X_ 3 & X_ 11 & " X_ 11 " # % % % &; # . “ ? ' .” % X_ $ " . 8 ) 8 < ! ( . " /' + “$ !; ! X_ 11 % * ) + ! X_ " ! # .. X_ 11 < ! (&;

# . ? ' .3 & ) ! * 8 . "! ! ( % " # . & * % &; ? ' . * " ' + # $ 1% . + # % X_ $ 3 &

# . ? * = . + # % X_ $ ; ! ) + + # 3 & # . ? ' . X _ 1 1 # & 3820/2534 8 ? N !

7-13 (

. "! !8 $ ) ' . . / ! &; = . / ? ' . % X_ $ ) = $ ! ! ) + $ + 2% <.. ? 2 % * ' . + ! % . ' " + # ; ! 3 & % # . ? ' . X _ 1 1 # ! & !

T !% <.. % % 83,454 ! "! &; &;

! ^ 2 (

H) . ' <"! ! ( # ! &; + ! 3 4 " ' +! &; ' 2 & % 3 4

) + ! '. . . 3 4

) + . ' # * ! &; & + ! 3 4 # ! ! ' * % ! ^ 2 ) + ! $ !3 $ 1 ) '. . . 3 4

) + '.8. 2475 . = + # ! ; ! ) )! "! % % 3 4

) + < . % % 3 4 # ? * ' % <.. . 01 % ' '

T ) " ! .# 8 $ ! ! . < !$

>2 # % % &;

" ' . !% %

= % ' * 160 ! & (

= &; + ; 2" ! % "! 1 % .# * * 320 ! = ( !' N2 % %

)

7.2.3 ! "

H ` " B ) + . % ! "

& A

. $ XY &

& &; (! 9(5)) " 3 4

) + !! 9 (5) ! 2 " ) "! ! $

8 + 1) =

2) ` " B 3) "! ! $ 8 ! $ XY 4 ("! &; 8 ) % $2 + * 1) =

2) ` " B (365 ) 3) ! $ XY 4 3 &

& &; 4) . % ! " 8

& A

8 = A 8 &

H = ? % . %

H <"! & % " 3 4 ' + ! & 3 4 " /' + 8 % . % ' 2 T !$# ' ' 4 658/2489

& ? 8 * "! "! % .+"! 3 4

) +

) # $ 3 4

) + ; 8 & % A

"! ! N ; A ; " 8 & ! 11 ; ) . % " [Y % " ) A ; < ' * "!

. )! T A & ; .+ "! " $ ; < ! * 8 " ' . "! & % 3 4 T ! 1133/2494

! A ; $ # 11 ; ) A ; "! !

. A & ; [Y % "

7-14 A ; < ' * "!

* )! & + ! ? 11 ; ) A & ; "! " < $ ; < "! % % .+"! 3 4

) + ! '. . . 3 4

) + '.8. 2475 ! 8, 9, 10 /+ * . %

A & ; . 3 4

7.2.3.2 # $% & ' ( ) ! *+ ! "$% , - (/ - 0 " 4 , (, 10) " 3 4 *" ) . % 8

& A ) XY 4 %

$2 + * - =

H - . %

H = A 8

! ; * < & A )

XY 4 (! &; ' 8 ) - "! " &;

H = " $

+ ? ! 8 " ! ) $# ./ & 4 + & $ ! # $ 1 % <.. T

H * &; + N? . $ !"! " .+"! 3 4

) + !! 10 < " . 658/2489 “ . 2 = 4 .# ! (? + $2& + . $ *# ! ) +A 3 >2 ` ! H &; ' ' * ! = ( ) + N? . $ /+ * )! . 2.+ < $ * # ! ) + * * # ! = # $ 1

&.% $ * # ! % . 2 ! ' ' " ;

. 2&; ' ' = # $ A 3 >2 *# ! ; H .

? !% . 2 !

. 2&; ' ' + N? . $ ) . 2.+

"! "< ! # & . 2" . +"! 3 4

! ! % ” ) + 1698/2518 ./ & 4 + )! . % 8 ) &; & + $ <"! " 3 4 “

& ; # = ' $ ) )! . % 8 ! " 3 4

) + + "! ! + 8 # = $ !A ! '. . . 3 4

) + ” = 11 ! 10 ! " .# .# ' 2 " 3 4 * )! T “ . % ” !

H < ." 3 4 ? % $2 + “ . % ” (' 8 )

& A ) XY 4 ” ) +! " &; = " $

+ ? ! 8 " ) ./ & 4 + T$# ' ' 4 1238/2531 “$ ! 01 % * ! ' . % 8 . 2! ; & + % 31-35 # +' # 3 +' . ' . )! . 2.+ = . % ! N Q

' ' . 2 <"! ! ; & + * . 2. "! " "! 3 4 ! '. . . 3 4

) + '.8. 2475 ! 10 ) "% * 8 ' $ + 2) '. . . 3 4

) + '.8. 2475 ! 10 ) "% ' ! ! '. . . 3 4

) + ) "% ' ! ! '.8. 2475 ! 3 11 “

) +

H . %

& A ) XY 4 ) + ! " &; = " $

+ ? ! & . 11 % ! *"! " >2

7-15

. % . % .+ ! ; & + . .+" "! 3 4

! ! ! % <.. [0 ? !$# ' ' 4 % 8 *

' ' = % . 2 ) + . 2 < )! . 2.+"! ! ; & + . 2 < !" "! 3 4

! 11 % ! % …” . * = ?$$ &;

% = #

&; = #

+ $

? ! 8 " ) ' . & 4 + "! (

% . %

& A ) XY 4 !! 10 8 ' ' 4 . 336/2529 “ ' $ * # ! =

4 & $ % ' 8 !

) "! " < '

+ ; 2& + ? !% . 2 ! &; = % '

XY 4

(

"! " =

. %

& A) XY 4 .+" "! 3 4

!$ ! ! % ! 10 ) + Y ! ! =

. 2& $ ! % &; & T ! '

+ ; 2& + ? !% . 2(

"! " =

. %

& A) XY 4 !$ ! ! % ! 10” $# ' ' 4 337/2531 “ . 2 ( 4 ) = . %

' ' . 2" & 4 ;

' ' = # . * . 2&; = # X_ ) + N? + .% . 2 &; = + % ' . 2 &; # * $ # $ ! < ) +&; = . (% ' . 2(

"! " = A

& A ) XY 4 11 " & ! 10 )' '. . . 3 4

) + '.8. 2475 ! 3 ' + $# “ ” !! $ ! ! & ! $ !( '

8 )! . 2.+ = ?$$ % . 2 < & $ ! ! % '. . . 3 4

) + '.8. 2475 ! 10 … . 2. ! " . 3 4

) + ” < " >2 3 4 !! 10 ) & < ( ? & ! # + ; 2& ' = ' 8 ! &; ' + N? . $ .# " . . < 3 4 !% * + N 3 '& . ) + @ + . ! # & 3 4 /' +

. %

& A ) XY 4 ) + "! + $

" $ = 3 4 . ! 4 +.# /' + . ' A % ! ( . + !! +; % ! + (

H ' . %

! " ' 8

& ? % ' 8 ) * <"! % 3 4 . ' ! ( $ . < 3 4 . . % , ' ' # " ( "

7.2.4 :; 0 , ;; < , " , 0 = (, 8) 7.2.4.1 :; " , ! " + ! 3 4

) + $ $# . @ ' 2 ! $ ! % &. ) = ?% 01 $ &; ! .# = $ + 2 “$ B” ! 11 " & ! 8 ! $ ! ! ' & + = “ $ $ ; ” “! $ % ' 2 ” ) +A % # $ ! ! ! + 3 4

7-16 $# “$ B” ! 11 " & ! 8 ! ( $ $ ; < " . ' 2 ! = . < 3 4 . @ " A 3 4 " ) $# “$ B” ! ( $ !! $ $# ! $ / % ' 2 ! ! ( . < 3 4 . @ ' 2 ' + ! $ / % ' 2 ! & $ ! = " " & . < 3 4 . @ ' 2 $ 3 4 ' 2 = 3 4 . < . ' 2 $ $# $ / % ! $ # & . < 3 4 ' 2 ! &; = # ' 2 ' + . 8 4 . ' $ ! % &. ) + 8 T ) +$ + ! U4 $

8 ! ) $# ' ' 4 # & ; &." “$ B” ! ( ! $ % ' 2 % + & %

% $ + ! U4 ($ + ! ! $ + 7) < “$ B” ! ( $ $ ; % ' 2 T !$# ' ' 4 23/2527

% ! # !! $ + @! ) + . < 3 4

) +

+ ! " ! 0307/8910 3 ! ( ? 2536 ( # $ + ! U4 23/2527 “… + ! 3 4

) + $ $# !$ B . % & ;

"! " & ; .) "% ) " & ) + B ' !$ B !% * 3 + 8 4@ . .+ +! 3 + 8 4@ .. ; $ A 3$% ; ! &; & ? ' .% ' . ) X_ .+ # $ B ' !% * & <" * (

$ B% B ! ) = & $# ” 1649/2529 “ . 2;# + *$ 3 4

) + ) ! ? !& !% ! !$ !A ' & 11 ; + . 2 ! * !(

" . 2! " & ;# + * * ? '! $ .# 1 < ! ;# + *. . 2) .# 1 < 3 4 " .# 1 <! $ * & . 2 !

. 2 .# 1 < 3 4 . . 2 " . 2 !! # .[Y 3 4 . 2 " * " < " 8 " $ ! 11 ! 8 ) +! 18 & 4 + $ U4 3 4 & + . < 3 4 ' 2 = . < 3 4 . ' 2 & $ $ % A 3 4 . = 3 4 $ $# . ! $ % ' 2 “$ B” ! 4 + = ! $ /

$ !! # " & 11 ; = >2 * ) & ) + B !% * 3 + 8 4@ . .+ +! " !3 + 8 4@ .. ; $ A 3$% ; ! &; & ? ' . % ' . ) X _ . + # $ B ' ! % * & <" & ) + B ( 23/2527) !

% ! # !! $ + @! ) + . < 3 4

) + ٝ $ ! . $ + @! " ! ! ! 23 ?!3 ' N2 2536 < ; ! Y ?. ) + +'U ! ; . < 3 4

) + ! # . ) +& A ; " # & ! + + * % 3 & $ + ! + ! $ B' . . $ ;

& + ! = $ ; " ) ( = ! ? !$ # & < $ ; * ! &; .# !$ .+& ; "

= $ ; "! " . . % ' 2 # .

? +

& + ! $ ; $# ( >2 + ! $ ' 2 + 3 &; + ; 2% ' 2 % # 6

+ ! " ! 0307/8910 3 ! (? 2536 ( # $ + ! U4

7-17 * $ % $

" + ; 2. N 3$

H% (

% @ ) +% 4 & @! + ! "

+ 8) "% ' ! ! >2 ' . $ B & # ! $ ' 2 ! # + ! $ ' 2 ! + ! " # ! + ' . * * 8 # . !$ !& ! 7 ) +! 8 ) ' + ; 11 3 4

) + '? N8 ; 2475 ) "% ' ! ! ' + ; 11 3 4

) + (/ 4) '.8.2534 . + ! " .+ # & = " !! $ + @! ! 23 ?!3 ' N2 2536 . < 3 4

) + # $ / ! ) * $ + ! + ! 3 4 $ + ! ' . $# % & ' . + ! & ! (' . ? N 2) ) + # & # ! $ ' 2 ! + + ! $ Bâ&#x20AC;¦â&#x20AC;¦ . = 01 % ! ) + "! ! ) T + ! " . %

$ ! < % $ + ! U4 $ + ! U4 ( ! ! $ + 7) " %

â&#x20AC;&#x153;â&#x20AC;¦.. # 01 + ! $ B ! 8 $ ! ' + ; 11 3 4

) + '.8.2475 ) "% ' ! ! ' + ; 11 3 4

) + (/ 4) '.8.2534 ! >2 " ) +' . .+ # ! $ % ' 2 ! ' . +

&; = & $# $ B" ' & * < ! 8 ) '. . . # & < 3 4

) + . $ B%

& + 12 $ % $ B " & $ ! ! % $ B " ! ( .# ' 2 * !$ & ; " & B $ B. ! ( $ ; % ' 2

!$ " . & ; ' 2 * ! 8 $ ! # &

# .' . . + + ! $ B& < $ ; A + ! ). " ! &; .# !$ .+& ;

& $ ; "! " . . % ' 2 # .

? +

" * &; ? ' . .+ 3 & % % + 8 + ! " >2 + ! $ B% ' 2 30 ! $! '.8.2535

!! 8 $ ! % # " $

# 4 + ' 2 % ' * # * ) + N + ' 2 * " + ; 2& % + * ! + ' . $ B N $ $ B% B ! ) % ' 2 ! ! 18 ) '. . . 3 4

) + , # " '

' . !$ $ B ' ! % * &

# " $ $ B% ' 2

! >2 % $ $ '

# $ B% * & ! . < " + ! $ B.+(

$ ;

!$ " . & ; ' 2 = !

# 01 ) + ! $ B% . ; ? & # $ B&

+ .< $ % ! $ ' 2 ) +% % # . . . & # ! $ ' 2 ! + ' . + ! $ B .+ ! ( # " ' & * < ! $ ' 2 # % * " # >2 !! 8 $ ! ! ' . ) + ) .+(

= % ! & # " ' 2 * ' ! $

( ! $ ' 2 " .+' " <.+ !' N2 ! $ * ! $ % ' 2 . .(

= >2 + + ! $ B" ) <.+ # ! &; + + ! $ B N

7-18 $ ) % ) & "! . $ $ ; ' + ! $ B" ! $ % ' 2 <.+ = ; * # $ 1& # $ B" $ + ! U4 ( ! ! $ + 7) < # $ B. ! $ ' 2 (

* X = >2 * .+ "! ! ?A !$ ' + " . & ; ' 2 = ' % " " . &; + ; 2 ' 2 * ) + . ) " ' !

% ! $ % ' 2 ) * X = " * ! % X * . ' !% *

!3 + 8 4@ . .+ # ! $ % ' 2 ! &; & # $ B. = ' . $ ' . $2 +

; ; $ A 3$% ' 2 !( 3 + 8 4@ . * * $# ( 3 +3 4 % 4 = + # $ 1…..” ! / ! % $ + ! ! $ + 7 ) $ ! ) + “$ B” “! $ ' 2 ” < - ! $ ' 2 (

= % ! & # " ' 2 * ' ! # & “! $ % ' 2 .(

= >2 + + ! $ B" ) .+ # ! &; + + ! $ B N $ ) % ) & "! . $ $ ; ' + ! $ B" ! $ % ' 2 <.+ = ; * # $ 1& # $ B" ” - # $ B. ! $ ' 2 (

* X = >2 .+ "! ! ?A !$ ' + " . & ; ' 2 = ' % " " . &; + ; 2 ' 2 * ) + . ) " ' !

% ! $ % ' 2 ) * X = " * ! % X * . ' !% *

!3 + 8 4@ . .+ # ! $ % ' 2 ! &; & # $ B . = ' . $ ' . $2 + = ; $ A 3$% ' 2 !( 3 + 8 4@ . * * $# ( 3 +3 4 % 4 = + # $ 1 ) ( + * 8 ) +$ + ! U4 < ' & + ' !% *

) % $ B !% * 3 + 8 4@ . ! ( +! " . ; $ A 3$ A . ! $ ! < $ !8 . $ $# $ B ' 2 !$ & ; " * $ = ! $ / % ' 2 B "! ) $ $# $ B% ' 2 !$ & ; " .+$ $# &; ?A & . $ ! $ ! % &. ) . A & 01 $ ! 11 ! 8 ' + ; 11 3 4

) + , + ! 3 4 ) + 01 !! A + T % . ' X_ $ & + ! $ B. + ! " # + 8 # >2

) + ! $ B

$ 3 4 % ) ! '

)[ ' & ; ( " (

= ) T !( " ! ! $ + @! (23 ?!3 ' N2 2536) . < 3 4 & + ! " # $ / ! ' &; + ! ) T % . & ' . $ ; . %

7-19 ' 2 " ). ! * = .# !$ & ; "

"! ) + 8 >2ٝ < 01 ! (&; ?$$ 3 "

"! ) +. . ' $ ! < ) + 8 ) +$ + ! U4 ( ! ! $ + 7) $

>2 + ! "! .+ & % # $ $ ; ! @ / !

>2 + ! $ B% ) !, ' , , .+&; $ = $ + ! < % # A + ! . + ;# +3 4 ! '. . . 3 4

) +

! A ' )$ &; = 3 & () T % . ) # &; '. $ ; . % ' 2 ). ! * !$

"! $ + ! ! $ + 7 ($ + ! U4 )ٝ ! $ ! < “1. # 01 ( .+ ! ( # $ $ ; ! @ / ! = 3 & ' &; = ) T % . # &; ' . $ ; . % ' 2 ). ! * !$

"! "

"! * < ; ( . # $ $ ; ! @ / ! = 3 & ' & ' . &; = ) + + ! $ B" ) $ .+&; = $ + ! < % # A + ! .+ ;# +3 4 "! " . ! ! 3 4

) + "! ! 11 & " < ! + ! " + $2.+& $ &; = $ + ! " @! + ! " . 8 # . !! 8 $ ! ( >2 + 8& ; .. ? 4 ) ) '. . . 3 4

) + , # & &; $ $ ; ! @ / ! = >2& + ! $ B& < $ ; "! !$

$ ; "! " ..” % + 8 < # % >2

+ ! $ B ) ! * ! ( + # " T) $# ' ' 4 1796/2531 “ + ! $ B # 3 4

+ 3 ) ! ! .# # ! = >2& + ! $

$ B = $ ; x .# x 219 x 15/100 * ! # .# $ ; ) +.# ! + !) >2

. # $ * <.+( $ ! = . ) + = N ! ) +$ B $ # " ! * = .# $ ) ! ! $ & ; " & B H ! ' + ; 11 3 4

) + '.8.2475 ! 8 ) & $ $ ! ! 1 0 ) $ ; ) +.# ! >2

8 !! # .' . # !% <.. . # % $ $ ! = H " ” < " 8 ! >2

" # * ' + < ! # .# $ ; ) +.# ! + !) * <.+( $ ! = . ) + = N ! ) +$ B $ # " ! < = .# ) ! !$ & ; " & B H ! 7

? '! $ " >2 + ! 3 4

) + ) + 3 = ) ! $ + 3 )( * ) '.8.2525 '.8.2530 '.8.2532 ! * # >2% * & $ B ! + ! & ! * $ B $ ;# +" !& ' !% * "! 10-20% T $ B . .# ;# +" !! <.+ # $ B ' ! % * ! ' = A A 3 +3 4 % A 3 4 < " = >2 ? '! $ &; * % + ( ! " >2 ) ! 8 ' $ $ B ' 2 % $ . $# ( % * 4 + H + # $ B * 8 !

% ! # !! $ + @! ) + . < 3 4

) + ! 0307/8910 3 ! (? 2536

7-20 ! 8 '. . . 3 4

) + ) + . * . # % . 2) +.# . 2 < ! $ ! >2

& + ! $ B ) ! ) +& +;?! $ + ? ! !3 $ @ ) + ; * X_ @ ) + ; + N? . ) ! % ! +;?! +;?! <"! % % & + ! $ B &; >2

. # ( !.) $ % * ' ) X_ ; "! $ ! & ) $ ; ) +.# ! .# # & $ $# * ” < &

* " = ! ) ”

. " 8 & $ ! # $ 1 “ + ” 3 & $ ! !

3 $ + $ 11 = )' # & >2 ! (&; $ $ 11 " )! "! " + 8& ; .. ? 4 < ! % + $ ! < % $ + ! U4 ($ + ! ! $ + 7) < >2 ( $ $ ; ! @ / ! ) "! .&; ?$$ 3 " ' + '. . . 3 4

) + "! " 11 " . ' ( # >2 " &; = $ + ! < % ! = + # "! ; ! (

$# $ ! ; ! ) 01 ! ( ? " ' . # ! $ ! $ !;# 1 /' + # + ! $ ' 2 % ! # # $ B) .+& ( # # ' ! & ! # “ >2! @ / ! ” & % + 8 + ( 8 ! 8 $ )

. " 8 " ! $# ' ' 4 &; >2 )' & $ ! ! '

# $# . / ; %* & ! (&; >2 ! ! ; & $ ! ! < " . 11 ! 24ٝ ! ( $ + 2" ! !? + $2& ! ) ) + ' . (A + ! 3 4 ) ' < 3 4 ! ) ) # . ( &; # . N " ) ' ! & + ! 3 4 ) + . < 3 4 & # . % ?$$ ) !

) $# ' ' 4 1697/2523 * . ' + ! 3 4 . ' < 3 4 = ?$$ " 1697/2523 . 2! $# ) * & ' 8 ! 1; * # # ) ' + ! 3 4 ) + ! . 2! $# / ) * & ?$$ A # # ) + ! 3 4 = ' . ) +' < 3 4 ' T !' + ; 11 3 4

) + , * ![0 " . = ' . ) +' < 3 4 ! 11 ! 5 ) ' + ; 11 3 4

) + , . . ! # . .+ + ! 3 4

) +). + ! < 3 4 . .# " ) + ! . " " . # + ! !' + ; 11

) + , ! 24 " . * % .# # = ' ) + ( !.# $ ; ' ! * !

( !" ! +; $ + 2 ) . # + ! ) + & ). + ! " .# + ! < 3 4

. = ; ! ? A . ! $ ! < . < 3 4 ' 2 = . < 3 4 . ' 2 & $ !$ $ * ! $ % ' 2 . = + # $ 1 &; & + ! 3 4 ) +! 9

! 24 11 “………& ' . ). ! " # " * " ' < 3 4 & . ' < 3 4 ). + ! " A + ! ' 2 & % ! ; ; ”

7-21 $ ' 2 ! ($ $# " . $ ' 2 ; # $

$ $# . " ( " % ' 2 Income-Capitalization Approach)

.$ $# N ? ) ( ' 2 $ ! $ ? )

? & . ' 2 & ! &; ) " & 0..? ) + $ ! $ % &; ' 2 " ) ! !$ ) ! ! " # & A + ! ;# +3 4 B +$ * !$ B% ' 2 ) +& ' . .# $ ; + ?& 11 ) < = $ ; !$ & ; " % ' 2 * ! " # & + ! 3 4 @ % ! $ ' 2 * = # $ 1 " # + ! ! $ 3 4

) + & &; N $ $# . " % ' 2 < " . # & ' . < $ ; (& 11 ; ) ! &; . # !$ . +& ; "

$ ; "! "

. . % ' 2 # .

? ! " # & ' . # + ! $ B ! + !" ' . . H + - 4 +% ' 2 - % - ' * - # * - N + ' 2 " + ; 2 ) H &; + ' . # $ B = " ! >2 @! + ! " # + 8& ; .. ? 4 Ů? ' # ! $ % ' 2 # ! = @ 3 4 A . ! $ ! < 11 ! 8 ) & < ( # $ B! = & $# 3 4

) + & 4 + $ B ! ( .# ' 2 * !$ & ; " & B H = ! $ 0..? % " $ .+" . &; ' 2 * & $ ) + & $ $# ! $ 0..? % " $ .+" & $ * ! .+ < " #

" ! + !.+! A ! $ ' 2 Ů? . " .+ # & ! $ % ' 2 + ! * . "! = ) ! " ( ! $ ' 2 " .+' " <.+ !" * . < 3 4

) + = . < 3 4 . @ ' 2 $ $# * ! " # >2 " " & ! 8 $ * - ' 2 & ; <& (

$ ; * $

$ B - $ ; "! "

! ? !$ # & ' . < $ ; * ! &; .# !$ .+& ; " <& ' . ! # . + ! $ B ! + ! $# ( 4 +% ' 2 % ' * # * ) + N + ' 2 * " + ; 2 & = " ! >2 @ ! + ! " + 8& ; .. ? 4 . * ! " # >2 ' ! ! $ $# $ B & # $ $# " T!

H # <.. % " & ! 12 $ ! 10

) + 8 + ! " # >2 + ! $ B% ' 2 30 ! $! '.8.2535 ! " ! >2 ; . ) +) 11 % + ! 3 4 ) " 6

7-22 â&#x20AC;&#x153;

H # % * & + B * &

H * " !% * ) + # <.. $ % " ) * ! = >2$ # $ Bâ&#x20AC;? + # $ 1 + % + ! $ ' 2 + 3 N$ . " % ' 2 (Income-Capitalization Approach) " )

" B ' +( ! (

" ! + ! !! A $ ' 2 ! T

" .+! A & ! $ % ' 2 # % +

" # .+! A & ! $ % ' 2 % * ; ' 2 & ; " $ / B + 144,000 ($ ;

12,000 ) &; " 12.5% .+! ! $ 1,150,000 ) &; " 8% .+! ! $ ' ! % * = 1,800,000 # & < " # & &;

" + 12.5 !! A = ! $ ' 2 & # ) A 3 4 ..+ 3 4 & ) @ .# ! .# !$ . !

! $ % ' 2 "

" < ! + ! & N 8 $ !;# 1) + &. ! + ! ' & = N ! ?A ! % * ' . 3 ') ! H + $# " % & )( !

# ' . 4 +% ' ! * ' * @ 8 4@ .% !

) +) !% ? 2 8 4@ . H % + 8 ) . +! " !) + ? # / '

. " ! $ .+" . + N 3 ' & & " % " A = " ? N

$ ; 8 4@ . / B +! Ů? % + = $# $ ; ' 4 ! # ' . 3 '% ) + + N 3 ' A ! * A A / % 3 & + + 5-10 B . N 4 # = $ $ + N 3 ' A % ! " ) .+ # $ A A / ' &; $# " $ .+" * ! / ) . $ &; . & # $ ) ) + . % . % #

. " !

= " ? N

$ ; 8 4@ .% / Ů? . < 3 4

) + ! # & # $ B ($ ; = & $# 3 4 = & N + ! $ ' 2 + ! $ ' 2 & + 8 " !&; & .# 3 N " ) N $ (Market-Comparison Approach), N$ . " % ' 2 (Income-Capitalization Approach) ) + N ? ) (ReplacementCost Approach) >2 = $ $# 3 4 . ! $ % ' 2 ! = ; * . . < 3 4 ( % " !' + ; 11 3 4

) + ) +' + ; 11 3 4 # ? = . < 3 4 ' 2 3 & >2 + ! $ ' 2 ; ) ) & % N + ! $ $

3 4

) + ! " # & ' . . $ B = & $# . = # N + ! $ ' 2 + 3 $ . " % ' 2 (Income-Capitalization Approach) ! &; % + 3 4 # ? ! # & ' . . $ & # $ ( * ) & .+ # $ * % ?. $ * ? "! ! & + + "! B $ ! $# ( / = $ ' . " = % + ! $ ' 2 + 3 N $ >2 # $ 1% 12 13

55 55

7-23 $ * .# = 8 4 4 +% ' 2 ! * % & ! * ( 2 ) + 3 ') !& % ' &; & . !% ! % ' 2 &; ) . # ! ' 2 .+ + ! $ H " ) 3 ', $! ) + % ! ) + = ' + ; 11 3 4 # ? # & ! “$# ( / ” . $ & .+ # $ * % ?. $ * ? ! # = $ ! ! ! " # >2 “( / ” . % * ? ' .% A + ! = # $ 1 . . A & # $ A " . + $ .+ = ! N $ ' + ( / .# = 8 >2 ; ) +

?$$ ! $ ! $ !;# 1 /' + # + ! $ ' 2 $ + ! + ! $ ' 2 = 7.2.4.2 :; (/ 4 ? &' & ? ( 0 = '. . . 3 4

) + '.8.2475 " # >2' 84 $ B $# ) <!

" " ) -

H ( * (

# +

) +

& 3 ' &; "! " & $ B% ' 2 * ! # "! " # % * ) & * (! 11) ( 1) -

. % * $ # $ 1! 4 + = $ . " $ + #

$ # $ ' &; # ? ! ; , , % * &

* H & $ B

& !% $ B % ' 2 * ! * $ ( 2) < " $ B ! ! 11 8 ? ' .% ' . + % ! & % % <.. = H " 336/2529 $ B $ “ 4 . 2A ! 2

.# & . ) ! 2A ! .? (? & ? '! $ ! $ $ . ! 2A ("[ $ $ . ! 2(? $ $ . . ! 2(? ( 2 $ $ . " A $ * $ . # ) + $ $ ; ( )! *.+! " * $ . + 3 $ + #

$ # $ ) < = * $ . " = $ # $ 1 ' &; # ? ! . A ! 2A % . 2 ' + .# ) $ .? = (?

. " $ B

1 & 3 ! '. . . 3 4

) + '.8.2475 ! 13..” < " # .# % $ B * $ !! 13 % * ? ' . % ' . ! * ' . * % 4 + = “ $ # $ 1” " * "

" ) ! 4 + = $

. , $

+ #

# $ '

&; # ? ! * * ' + ! !? + $2 3 +& ) ? !& 1 ! $

. $ ) A + ! = A $# % 3 4 ; %

% 3 4 !) ' !'2' !' @ 1 1 " & ! 33 $

7-24 “ % % & 3 4

% 3 4 !$ !& 3 $ 1 ) +3 $ 2 * A + ! % & ) ' !'2 ! # 3 ? H B ' ! ' @ . + ? '

' . . +" ! ( & ) "

N $# % * ! ! $ ) + $ .+&

3 4 ' &

"! ” . * ! 41 " # & # .' . A + ! &; ? ' . ' . $ 3 4

$ 3 4 * !

) <" % ' 2 A + ! " % " ) ) $ !;# ? ' .# = !) ! # $ 1

' 2 * " ( #

# & % * @ % <.. = H " # & < " # .# $ B = # $ 1 ' . A A ; ! >2& # & $ ! ! 3 $ 3 4 "! =

T "! = N ! # .# $ B.# = 8 >2 ; & # $ = # $ $ /' + . $ ? N ) + # & = % # $# # .# $ B.+ # & $ ! = N !! .+& # & ? ' .% . ' ( ) +) & + ! ! $ ! $ ! % &.) " < ! + ! " " ) T & ' = @ ) ( + * <"! . & $ ! ? N !" $

? $ 3 4 ! 1 1 " & ! 41 = & ? ' . ) . ' + ! ( ( ) ! ! " # >2 ) " ! ' ) T X _ " " * !

.+"! = $ 3 4 ($ ! = N !, ) , + ) + + ) /' +& % % >2 )

. % * ? ' . % A + ! 3 4

7.3

? :; @ 4 ,? " / ;; @ 4 ?4 AB / 2508

7.3.1 :; 0 , ;; < , ( D ! " 0@ . @ 3 4 # ? !' + ; 11 3 4 # ? '.8.2508 . < . (

$ % # * % ?. $ * ? "! 3 & + + "! B! $# ( / = # $ 1 ) + % &. &; $ = ; * !! A .# " 3 4 $

& ! ! $ ! $ ! # & ( * " ! " ! ! $ # * ( ! " ' !% * . . < 3 4 # ? < ! ( # " $ 11 ! 16 " # & $ + ! # ' . $ % ? + + B ) 01 % * & 0..? ! T + ! $ & 4 + ! % ' . A * ) +A % ! ). $ * % # $ ! = . ' $ N ! ! . + N ) + ! . < & + 2 % ! $ # * %

+ 0.50 % ! $ # ! + ?' ) +A ()! #

7-25 + ! $ ' 2 .+" + 8 $ + ! ' 2 < !) . $ % "! " ) ( ! $ ) . % ) +! .+! + ! $ # $ ! = . A & ( % " $ " ) +% $ ! ! 3 $ 3 4 & + & % ) +! 3 '"! 3 4 " * $ $ &; & + 8" * ) '.8.2521 . ( 0..? "! " ! ) ) & ' + = A ! . ' + ; U4 & # $ % '.8.2521-2524 ! &; ) +) $ "! $ $ = . . 8 4 . ' $ + ! ' 2 & + 8" ! $ !) $

3 4 # ? &; $ % % + . < $ N ! !. + N ) + ! ( ) &; $ + ! ? ' 2% ! ' 2 * A ; < ! ) . < " $ + ! ? ' 2% ! ' 2 ! $ !& $ $ = . ( $ ) ! $ % ! . >2 &; & $ $# $

$ % ' 2 = $ $# ( / % $ * % ?. $ * ? "! 3 & + + "! B % + + ! $ % # + ! $ ' 2 " # N + ! $ $ ) + N $ . " ! = ) & $ + 2

&; N & N % * % ! < !" 14 â&#x20AC;&#x153;( % ! < ! = % ! * % .+

&; N $ = # N $ . " .+&; & = % ! ; . * $ * .+&; N ? ) & ! * % ' ! $ ) + ' # "

. $ * % ' + ; 2& # ! $ " * % " ) â&#x20AC;Ś. # , " (

N $ = & + ! $ . N * # & ! ( # $ " & $ $ ! N

Hâ&#x20AC;? * = & 1 "! ! * % ; & % ? '; * &

;' ?

' 2 ' +! 4 2 # , .+

&; N $ . " = & ! & ; ) = ' * 4 ! (! * % ) + ! $ .+$# . "

$ ; . % " 15 ? " + ! $ ' 2 # $ 1! 3 N " ) - N $ (Market-Comparison Approach) - N $ . " % ' 2 (Income-Capitalization Approach) - N ? ) (Replacement-Cost Approach) N $ = ' . . 3 ') + $ * % ' 2 $ $ ) + + ! $ ' 2 ! $ < ! + !& % + * * + # $ 1% + ! . % ! 4 +% ' 2 ! * % & ! * ( 2, 3 ') !& % ' ! " % ! % ) <.+ # ! ' 2 .+ + ! $ # ! 3 ', $!, % ! ( $ % & 0..? ) +$ $+ .+" . ' 2 & $ ) 14 15

$ !

) T + ! $ ' 2 $ + ! + ! $ ' 2 + ! " 25 25

7-26 N $ . " % ' 2 = $ " ! $ % ' 2 $ ! $ & 0..? % " $ .+" . &; ' 2 * & $ ) +! $ 0..? % " $ .+" & $ * ! ( A !% " . $ ; ' 2 & $ ) +$# ! = ! $ 0..? ) + # " / B $ .+" & $ ! ?A ! .+(

" & ) + " & 0..? = .+! + ! " ? N & $ * % ! ) ! H "! .+ = 4 +% A 4 +% ' ' * @ 8 4@ . ! * ) ! 8 4@ . % + 8.+( # ! $# " % ) . # +! " ! . ? # / ' # "

. " ! $ .+" . * " A = $ ; 8 4@ . / B +! . *

" B < = + # $ 1& $ $# . " ) .+ # & ! $ % ' 2 + ! 16 ; - $ ; / B + 20,000

" 10% ! $ ' 2 = 200,000 - $ ; / B + 20,000

" 8% ! $ ' 2 = 250,000 N ? ) = ) $ ' 2 $ ! $ ? )

? & . ' 2 & ! &; ) " & 0..? $ ! $ % &; ' 2 " ) ! !$ + ! N * ! $ ' 2 .+ N $ < ! &; + ! $ ' 2 + 3 8

& !

" < !.+ < " + ! 3 4 # ? N $ % * ! &; = + ! N $ ' + = # $ & .+ # $ * % ?. $ * ? "! 3 & + + "! 1 B $ ! $# ( / = $ . "! = + ! 3 4 !$ ! = . /' +

A * ) +A % ! ` $ * % ) . 3 4 &; . < ! .# # & ( % " = .# ! * . !$ .+ # >2 + ! $ ? ' 2 # + ! $ ' 2 " &; . < $ N ! !. + N ) + !! &; ) $ % !( # + + $ $ " + # ? H 2 B ) $ ? 4 B . $ ! ) < !

7-27

7.3.2 :; 0 ,-, , " ,' ! " . ' + ; 11 3 4 # ? '.8.2508 ! 22 " # >2 3 4 $ ! “+% &, -. !" / # (!& & (!& / (&0 ' / # !" / 1

!" / & )

! 0 + )#

& $

) 2 3 +4 % / / 5 .

$! 1) 8 !" / # /1+ & & $ $ # $ ( 0 ) $ $ $ /

/ 4 + 99 # + + 4 +& (& ( 2) 8 !" / # /1+ & 4 +& )% 2#+ & & $ $ # . $ ( 0 ) $ $ / / 4 /1+ 99 # + + 3) 8 !" / # < / (&0 /1+ & /1+ & 4 +& & $ $ # . ( 0 )#+ $ $ / / 4 + 99 # /1+ 99 # 4) 8 !" / # % /< & $

$! 4.1) / / / '% ' ( & $ $ # . ( 0 )#+ $ $ 4.2) / / / '% ' ( ! & & $ $ # . $ ( 0 . $ $ 4.3) / / ' +/ & $ $ # $ ( 0 ) $ $ $ / / 4 + 99 # % /< / / 0 !" / / (4.1) (4.2) (4.3) !" $! / 4 0/

/ # / )# !& ) (&0 ' )# !& ) !" )8 ' $ $ + & )4 +) / # / )# !& ) / ' !" )8 ' / +% &, & !" / # $ + & 5 / 4 $ .

& 5 $ + & )4 +/ # / . ( ” 11 ! A = ! (

$ ' = 8 , ' &; * 2, ' ! & & " 3 4 ! " ' . ! $ % (

$ ) & ?$$ & < !"! .+(

$ ! ' & % # " !" 3 4 !.# ! # $

= % 8 " "! 5 " ) .+ 3 " "! " * * ! # & % 11 . = & % 8 # " "! 1 " ) .+ 200 "! " * * ! # & 8 11

% $ = & % !

' ) + 8

. 8 # & " "! 100 ) .+ 50 "! " * * ! # & % 11

8 11

7-28 = & % ? '! $ ) ! 4 +;?!; $

- ;?!; ) ! " "! 100 ) 50 "! " - ;?!; ) " "! 1 " ) .+ 100 "! " - ; " "! 5 " ) .+ 3 " "! " * * ! # & %

11 ? '! $ ) " * = . % + ! ! # T !$# ' ' 4 3-5/2515 $# “( . % + ! ” !' + ; 11 3 4 # ? '.8.2508 ! 7 * !? + $2 & ) A + ! . H )! .+ !

# "! " . $

! ; # < & $ ! ) & ; % ) + % ? . % ! " ! ; '& # ) +! 3 ! # " " ! & A

$ ) ) ) A $ ) ) # 11 . ?$$

& # * . % "! . ? * (

"! " . % + ! ” < " % * @ % <.. ) + # = # $ 1 ' . ) .+ < " 3 4 & ) A (

$ ' # + ; 2 ! * "! .+ .# ' + # . % * ' + + # $ 1$ &; + ; 2& ) + & ?$$

&; + ; 2 < = % &; + ; 2 ; * ! # "! & ! 3 4 ) ! ) +&; * = ( $ & ; = "! ! ( $ ' # + ; 2 N? . ) +& = + ? & ! (

$ ' =

8 , ! ) + * 2 * * H & $ ! = . (

$ ' # + ; 2 $ ) +N? . .+" ? ! . ! ( # ! " ) ( !( " 3 4 11 ) & < ( ! (

$ ' ! " ) 11 ! 7 # & &; + ! /' + + 3 "! ! ? & ) ( . % + ! + 3 "! ! ? * & "! " + 5 )! .+" ! # ' !$ 3 4 # *

"! " # + ; 2 !$ ) 3 ' % <! 3 4 ' !% * ' 1 ! 3 4 % * # % $ "! " + 200 3 4 50 $2 .+ < " 3 4 ' !% * 1 "! ! A A (

$ ) & * . "! + &. 11 *.+ = ; & ! 3 4 "! ! ? ' "! . ' ! "! " % " . & * # & "! % <.. (3 $A ) = % ' ' 3 4 # ? & ; * 8 ! .# ! ! % ' ' 3 4

) + ? ! . 3 4 # ? ! .# ! )! + ! 3 4 .+"! ( A 3 4 ! !;# +3 4 ) & % 3 4 11 ! 8 ' + ; 11 3 4 # ? '.8.2508 # & ! 3 4 ) 12 + 3 ! 8 11

7-29 “ / # $ ) 2 3 +4 % / / )4 +/ #

$! (1) / # / !" / < 0 ' !" ) ) , ) + # ( # (2) / # / !" ) , ) + # ( # / # @/ ' # @ ) , 0 A #$ &! 0A ' (3) / # ' ) / 8# / ' # ' ) / 8# ) , 0 A #$ &! 0A ' (4) / # / ' B< 0 < + &) , 0 1. 3 %1&) , 0 (5) / # / ' B< 01 ) # 1 ) 1 ) . / # / !" )#/,#D $ 0 ' ! 0 +1 ) # 1 ) 1 ) . $ / 1 & A #$ & ! 0A ' (6) / # / ' !" )%) (&0F ! )8 ) , 0A #$ +! 0A ' +(/ (7) / # / ' 8$H ! 0! $HHI / @ / ' !" ) +# @ (8) / # / ' +A / ) 2 3 A (&0/ # (& (9) / # ' B< 0) / / # # / ' ' < ) , 0 ! 0A ' A / # #$ ' &! 0A ' / # B< 0) (10) / # / !" / / /4 ) ! 0' ' # /+ '4 9<# 13 ) ! 0' ' # 0 ! 0 /1 ! 0 /1$/ < %) 99 &

(11) / # / !" / /4 )8 / )8 )%& / !" $! & 8 / 8 !M#+ # (12) / # / 4 0/ ” < " 3 4 & 4 + # & ( H% " = .# ! /' + . ! A + ; 2.# ! ; + "[[Y ! % @ . $ & % 3 4 ' + ; 11 3 4 # ? '.8.2508 " # >2 " 3 4 " ' + ; 11 .# 34 ; * ! % $ " + 30,000 ) + # N $# 3 4 " * 1) $ 30,000 ) & 3 4 70 2) $ 30,000 & ? H 10,000 25 84 % 10,000 ( ( 5,000 & (

= 10,000 ( "! ( 5,000 & 0 * >2& T % . & $ 3 4 " # ! $ % " + 30,000 &; >2 *

3 4 " = $ % x 25 - 5 10,000 3 4 = * ' $# 3 4 (" ) x 3 4 "

7-30 ) * * ! " # >2 3 4 " & ; ! ?% 1; 3 4 # ? ' + ; 11 3 4 # ? '.8.2508 " 2 $

1) &; + ! /' + + 3 "! ! ? & ) ( . % + ! + 3 "! ! ? * & "! " + 5 “"! ! ? ” " ) ' ; ! ?; $ ; U ; ' !+ %

A , , ) + ' + % <(

= + ! + 3 "! ! ? !

' +% = ' ; ) + < A " $

$ B ) # ' + "! ! ?

"! " = H & )

* ! % ' + "! ! ?

"! * ) ( ' + $ + & '. ) ! '

$ ! = N !) A 3 4 ! < $ ) 2) * "

"! " # + ; 2 !$ ) 3 '% & ' !% * 1 + 3 *) " = 2.1) * " ' . ( ?A H + . .+ " = * 2.2) "! " # + ; 2 !$ ) 3 '% ' . ! 3 '% <.. + ; ! 10 "

!+' " " + 3 ! & ( * " + 50 * . = "! " # + ; 2 !$ ) 3 '%

7.4

0 " E 0 < , ! " @ 4 F 0 (/ " / E

& % 8 4 . + 3 4 * " # 8 4 $ + 2 '

$# ( ! “ + 3 4 & 0..? ! N ' ! ' & & + ? & ! &; ! + N 3 '” ) $ . !? + < &; “ &; '

& + N 3 ' * = &; + ; 2 & 4 +& ” &; ' & + N 3 '& &; ? * " ) &; .+ # & A )

"! $ ' !" ? * “A ) ? ” * % * * 4 + &; 4 + &; .) " = 4 + $

- &; ' . ' ; 2

? ! - &; ' = ' 8 - &; ' !) + * 2 ) = ?! & 1 H ! () " = 2 ?! " ) &; & $

# "

..+"! &; '

+ ; 2% 8 4@ . ! &; ! & ; & $

# " * &; '

. ! " A ) <$ &; ! 8 3 ' " ! + 3 . ! * H ) $ + 2 ! 3 4 . !? # 8 4 $ + 2 ! 3 & !! @ “ $ ! 3 4 ! # & 01 +. (

$ ) + &; "! <! + N 3 '”

7-31 $ + 23 4 = 8 4 . < 3 4 . $ $ ' 2 ( ) ! * ) + ! & + ! 3 4 % " 0..? . < 3 4 ! 3 & ! 3 4

) + % + . < 3 4 " ! ! ) .! ? ?3 & ! 3 4 # ? + < & $ + 2 ' $# . ) = 2 + < (3 ' 7.4-1) 1) 8 4 ! 3 4 ) + 3 4 # ? = # ! ?

* + ; 2 &; + ; 2 & ? . !

"! 2) 11 ! ! !

* + ; 2 &; + ; 2 & $

# "

"! ? 7.4-1: ' 0 " E < , (/ " / E

( 3 ' &; + ; 2 ) $ + 2

+ < $ + 2

A $ + 2

(

$ ) + &; + ; 2 & ; 8 4@8 2

! 3 4 ' 2 1) 3 4

) + 2) 3 4 # ?

1) 8 4 ! 3 4

) + 3 4 # ? = ! ?

' + ; 2 &; + ; 2& ? . !

"! 2) ! ! !

* + ; 2 &; + ; 2 & $

# " "! .# = .+

* + ; 2 + 8 4@ .

) ? ) "% ! 1) ? ) ! ! 2) ! & !

! " $# . $ + 2. # " ) ? ) "% ! "! .+ = ? ) ! !

) ! & !

" < !. A 8 4 . ' 1) ! 3 4 ) + ! 3 4 # ? ?

+ ; 2 . ! *

7-32 2) 11 ! * / &; $ "! ?

* + ; 2 &; + ; 2 & $

# " # & < " $ ! 3 4 ! # & 01 % +. (

$ ) + &; "! <! + N 3 ' ( &; + ; 2 '

& + +3 ' &; ? ) "! .+ = 01 . !

01 $ ! ! ! * & # . ? ' . ) . ' # ! A + (

$ "! .+ = + ? & + ! ' 2 ( +.? % (

$ ) ) + &; + ; 2 "! <!

!$ ! ! + !% (3 ' 7.4-2) ? 7.4-2 ) 0 " E < , (/ " / E $# ( ! :

A . .

+ 3 4 & 0..? ! N ' ! ' & & + ? & ! &;

! + N 3 ' 1) ! 3 4

) + ! 3 4 # ? ? ) +

* + ; 2 &; + ; 2 . ! * 2) 11 ! * / &; $ "! ? / ) +

* + ; 2 &; + ; 2 & $

# " = ?$$ (private gains) ..+"! &; ' + ; 2 % + 8 4@ . !

$ ! 3 4 ! # & 01 % +. (

$ ) + &; "! <! + N 3 ' ( &; ' & + N 3 '& &; ? )

7.4.1 < , ! " < , @ 4

4 ! " I " / E (/ " / E & , I ! ' + ; 11 3 4

) + '.8.2475 ! 9(5) ! 10 " 11 3 4

) + " 2 ! 4 + = ? / ! &; + ; 2 ' = ' 8 " ) -

H ` " B ) + . % ! "

& A

. $ XY &

& &;

(! 9(5) -

H . %

& A ) XY 4 ) + ! " &; = " $

+ ? ! (! 10) ) ( + * <"! . " = ?

!& ! &; + ; 2 ? ' + 3 4 & $ $ ?!)! !

"! " # + ; 2

7-33 ( ` " / H) !! 9(5)

)! !

" &; < !3 + "! &; $

"! " + ? ! (! 10) (3 ' 7.4-3) 3 ' 7.4-3 ! 3 4 ? ) +

* + ; 2 &; + 3 + < : ! 3 4

) + ! 3 4 # ? ? /

* + ; 2 &; + ; 2 ' = ' 8 '. . .3 4

) + ) "! . " = &; & + ; 2

? / ! &; + ; 2 ' = ' 8

" 3 4 ' . . # 3 4 ! 9(5), ! 10 !.9(5) )! ' 2 "! " # + ; 2 ( ` " / H) !.10 )! ' 2 &; < !3 + ( "! &; $

"! " + ? !)

!.9(5) 11 “ ' 2 " * & . 11 ) 3 $ * …(5)

H ` " B) + . % ! "

& A

. $ XY &

& &; ” !.10 11 “

H . %

& A ) XY 4 ) + ! " &; = " $

+ ? ! & . 11 ) 3 $ * * ) '.8. 2475 = " ” ! ' + ; 11 3 4 # ? ! 22 " 11 >2 3 4 ) ! + = ?

! &; + ; 2 ' = * 2 ' = 8 ' + ! /' + . % + . ! * ) + ! ) & # & . & . ) . ) + "! = (

$ ' = ( $

& ;

7-34 ) ( + * <! . " = ! &; + ; 2 ? ' +$ ! # $ 1 % "! " ' . . ! $ (

$ A & ?$$ & "! (

$ % & % ! # <" !.# (3 ' 7.4-4) ? 7.4-4 < , , @ ( (/ " / E& - -, J,

'. . .3 4 # ? ) "! . " = &; + ; 2 ?

? / ! &; + ; 2 ' = * 2 ' = 8 ' +

A A $ ! # $ 1% 3 4 "! " ' . ! $ (

$ ?$$ & "! (

$ ! ' & % <" !.#

' . . # 11 3 4 (!.22)

3 4 - /' + . % + . ! * ) + ! ) & # & . & . ) . ) + "! = ( $ ' = ( $

& ;

. * '. . . # ? !

= ? / ! &; + ; 2 '

+ ! ' . . # 11 H " ) 3 4 (! 7) ! >2 " ) 1) & ; + ! /' + + 3 "! ! ? & ) ( ! + 3 "! ! ? & "! " + 5 ) >2 "! . " ! A = &; + ; 2 ? ' + # & ' ; + 3 "! ! ? ) . = ; 3 4 ( "! "! ) /' + !

. ' ! " # . % <.. 2) *

"! " # + ; 2 !$ ) 3 '% & ' ! % * >2 "! . " ! A = &; + ; 2 ? ; ' + * "! # + ; 2 !$ ) 3 ' )! # & 3 4 ' ! % * 1 <!& ; 4

. !

3 4 % * # % $ "! " + 200 ! & 3 4 20 $2 * 3 4 ' ! 1 . "! !A # & $ ! . # + ; 2& ! + N 3 ' (3 ' 7.4-5)

7-35 ? 7.4-5

'. . . 3 4 # ? "! . " = &; + ; 2

? / ! &; + ; 2 ' + ! ?A

3 4 : - # & ' ; + 3 "! ! ? ) . = ; 3 4 ( "! ) - * "! # + ; 2 !$ ) 3 ')! # & 3 4 ' !% * 1 <! &; 4 ' + ! 3 4 % * # % $ "! " + 200 20 $2 ' ! 1 "! ! A + ( ! < !

' . . # 11 - 3 4 (!.7) - $ 3 4 / 3 4 (!.23)

>2 3 4 1) &; + ! / ' + + 3 "! ! ? & ) ( ! + 3 "! ! ? & "! " + 5 2) * "! " # + ; 2 !$ ) 3 '% & ' !% *

A , / 3 4 " ! + + ! " # = &; & ' + ( ) ' + B ! ) & * ! A / # ' + "! " ?

' .+ Y " " ( @ ) + ? ' .% . '

$ 3 4

3 4 ! 23 ! >2 " ) = & ; & ' + ) + ' + B ! ) & * ! A /

# ' + "! " ? ' . + Y " " >2 $ 3 4 3 4 . % * ? ? ' . % A , &

3 4 ! + + ! " # !( .# $ 3 4 "

( &; ; ) . @ % A 3 4 = # $ 1

7-36 $ ! ! + !% $ 3 4 / 3 4 . % * 8 2% A # + ! ! = 01 & T ? &; + ; 2 ! & ?

* + ; 2 . ! * ! 4 + = &; + ; 2 ! & ; $

# "

7.4.2 ;; < , (/ 0 -, 4 ! " I (/ " / E ( 0 @ - . $ ! ! ) + &; ? ' .% . ' ! A $ ! !

3 $ 3 4 (3 ' 7.4-6) $

3 ' 7.4-6 11 ! "! ? ) +

* &; + ; 2 & $

# " + < : 11 ! &; $ "! ?

* &; + ; 2 & $

# " ..+"! &; ' + ; 2 + 8 4@ . ! "! ? (

$ ' &; 3 4

) + + ; 2 $ # "

01 $ ! 11 !

1) ' 2 & % 3 4 (!.6) 4 +

% ) +$? ! 2) >2 + ! $ B (!.8) “ $ $ ; ” “! $ % ' 2 ”

01 &; ? ' . % . '

& $ B (!.11,13 ) + 41)

8 ? ' .% ' . + %

! % % < . . = H" = 8 >2 ; & # “$ B”) +.# “$ ”

$ B ($ ; )

$ !!? $ $# ! $ / % ' 2 = " / % ' 2 ) & < ( ! $ % ' 2 “! $ % ' 2 ” $ ! $ & 0..? % " $ .+" . &; ' 2 * & $

>2 $ B $# ) <!

7-37 1) 01 $ ! 11 ! :& '. . . 3 4

) + * ! ! 01 $ ! ' 2 & % 3 4 & ! 6 . ! ! " # ; - "

- '

- 04 , %

) +

+ % <.. % = ' 2 & " ) . %

"! ! ! " # >2 ) " % # & &; $ ! ! ! &; . 11 ! $

$ ?!

! "! ; . ! " ) ' & $ ! ? & $ &; ! . ! " # ; * /' + ; 4 +%

! # ' “& $ !( )' ” (! 15) * $ !( ! . = N # & ! ( % <.. % ! = H " " < ! $ ! ! ! ( # ! A + &; ) + (

$ " /' +& % A + . # .# 3 4 (

= 3 +$ &; . % 3 $N? . . . " $ ! ! + # +! + ) +& $ ! = N ! ! * & $ ! ! 3 $ + A 3 4 ? 3 & @ >2 $ !) ! & $$ !"! ) & .# 3 4 ;# + & " & ; N? . !( &; + ; 2

2) >2 + ! $ B : 11 3 4

) + ! 8 11 “& A + ! ;# +3 4 B +$ * !$ B% ' 2 $

* & + 12.5 % $ B ' + ; 2) ! * “$ B” ! $ ! .# ' 2 * !$ & ; " & B H& ' 2 * & ; & (

$ ; * $

$ B ) ( = ! ? !$ # & ' . < $ ; * ! &; .# !$ .+& ; "

= $ ; "! " . . % ' 2 # .

? +

& ' . ! # . + ! $ B" $# ( 4 + ' 2 % ' * # * ) + N + ' 2 * " + ; 2 * * ! >2 @! + ! " # + 8& ; .. ? 4 ” # & 8 $ !$ ! ! % “$ B” ! % % + & (& + 3 4 " * “$ B” = @ & $ $# 3 4 ) ! T$# “$ B” & ! 3 4

) + .+! $ ! ! + & ' + T $ B( &; = @ $ $# 3 4 < ! ( ! . < 3 4 #* @ " " < ! . . < 3 4

) + = . < 3 4 . ' 2 & $ !$ $ = . < 3 4 . ' 2 (! $ % ' 2 ) ! $ B ($ ; ) = $ !! $ $# ! $ / % ' 2 ! + ! $ ) ! $ % ' 2 $ ! $ & 0..? % " $ .+" . &; ' 2 * & $ (3 ' 7.4-6)

7-38 ! = ; * . < 3 4

) + ! " ! . < 3 4 *# @ " ) & ) + $ $ ; ! ! 3 4 ' 2 <$

! $ % ' 2 " < ! " ! $ !) + 8 ) +$ + ! U4 $ + ! U4 ! $ ! < & 4 + $ ; ! $ ' 2 ! 8 ! &; % + ) $# ' ' 4 8 ; *& < ( $ $ ; ! $ ' 2 = ( 1 % 1.1 01 $ ! 11 ! ) & % 3 4 # ? = ! "! ? (

$ ' &; + ; 2 $

# " (3 ' 7.4-7) $

3 ' 7.4-7 3 4 # ? "! ? (

$ ' &; + ; 2 $

# "

3 4 # ?

! ' ()# #$ *) # +& , + - $ & )# ! ! "#$ % # & %#

1) 01 $ ! ! & @ 3 4 ) + $# 3 4 $ % (! 13) + ! $ % # + ! $ ' 2 ! $ !) $ "! " + ! N $ ) &; N # $ & .+ # $ * % ?. $ * ? "! 3 & + + "! 1 B $ ! $# ( / = $ "! ! $ = . % $

! 13 " # >2' % ) + . < 3 4 # ? < = . < 3 4 . ! $ % ' 2 . ! ( # >2 $ + ! ' 2 % # + ! $ ' 2 ! &; = @ " 2) 01 $ !"! ! + !% 3 4 ) + 3 4 3 4 2.1) & 3 4 /' + . % + ! . % * @ % <.. ) + # % + ! # "! & 3 4 # ! & ; = ( $ & ; (! 22) ! % * "! " ' . ! $ % (

$ ) + "! " '.

&; + ; 2 < " . &; + ; 2 ' ' ; 2"! " 3 4 2.2) 3 4 &; = ? ) +~ ( N + ! " + ; 2 ) (! 8 (6)) ) ( " + ; 2 ) ."

"! " (! 23 )

2.3)

7.5

7-39 & 3 4 /' + + ! + 3 "! ! ? ( ?$$

) (! 7)

4 " J :; ! "! ? & ! -'

' + ; 11 3 4

) + '.8.2475 " % * ! (? + $2 ' & = ) " % @ ( 2& * (

$ & 1 & ! %? * *! ?! . $ + 8 & * ! ! ) $ ! + $ ) +; N " . ! $ !' ! .+ ? & +; ; " " (

$ ) +&; + ; 2& ' # ! " & ) ( ) . ) "% ? 11 3 4

) + & $ * ) ('.8.2475) ! A & 3 4

H . % .# /' + ! $ B"! B (! 10) " ) " & ! 3 4 )

H . %

& A ) XY 4 ) +! " &; = " $

+ ? ! ) +) 11 ! ) = ? & ! (

$ ) +&; + ; 2 & ' = ' 8 ) "! ? & ! (

$ ) +&; + ; 2 ' # $ ' + # $ ! A & 3 4

) + ) + ' . 11 ! 9 # & + " 11 ! + ? ) + ? & ! (

$ ) +&; + ; 2& ' = ' 8 $

" # 3 4 )

H ` " B) + . % ! "

& A

( . $ XY &

& &; ) +% 11 # & = % &." ! ! & ! (

$ ' & '

8 )! ?$$ A = . % .+! " % 8 < ! ( ` " 365 ) . "! + &. . . ( 0..? .+' ?$$ ! (

$ ) +&; + ; 2 ' ' 8 " ) ) + ! % "! 3 4

) + < ` " "! &; + ; 2 . = ? & ! + ! ' 2 ! ) = ! ? # $ 1 # & ( % " * H A = . % ! N Q = A ! @ + " < ! )! 3 4 & .+! " $ $ ?!( . % ! N Q" & 1 ! ? % ' 8 ) ) ! ! " ! . % ! ' $ . < 3 4 . . # & A (

' 2 * ? ' " . . <

; 1 " % ( " ) 3 4

) + & @ . $ ! /' + ! ! # . ' & @ . * "! ! 3 +) + ! ( " ) 0..? @ .! " ) + # " . !$ .+) & ( . !$ ! ' . & 4 + ? * 11 ! # & ! . < 3 4 ) . %

H ( "! % % ! 9, 10) /' + &; ' 2 = " $

+ ? ! 3 4 + 12.5 % $ B ( $ ) . !

4A (

$ ) +&; + ; 2 ' 2 ' $ N? . 3 4 "! $ $ ! = . ) + = " ( 3 4 ! $ ' ! ) ) + 01 ! A + . < 3 4 # $ 1 + $

$ ! 11 !

7-40 ) ! $ ! % &. 3 4

) + ! &; 3 4 . < . ! $ % ' 2 A & . < 3 4 *# @ " ($ ; ) * H 3 4 ' 2 ) “$ B” ! 3 4

) + = ' “$ !! ”

“$ / ”% ! $ ' 2 B” ! &; = @ & $ $# $ ! $ ! % &.& ; . ! $ ! # $ 1 ' G + 3 4 ' + ) "% ? 11 ! ' & ? Y ! "! . A !? + $2" A % "! ! $ ! $ ! % &.& ) ) + !

T 11 ! 3 4

) + " 11 % * & 4 + & ? ' . ) . ' ! ! ! " # % % =

H ! A & . ' ! (&; ? ' . ) + ! & $ '' & ; * 8 ) +)! . ' ! " + $2.+ # "! .? ) % $ ! $ ! % &.& 3 4

$ ! . $ ! 11 ! . # = 8 $ ! $ ! % &. $ $ N !! A & &; ? ' . A ' " . .# = ! ? ) "%&

& # + ! $ ' 2 # & + ! “$ B” & % ' + ; 11 3 4 # ? * !

' . 11 H < " ! 4 + = ? & ! (

$ ) +&; + ; 2& '

' + & ! 3 4 !

! ' + "! ! ? ) = ; & $? $ &; N & 3 4 !( # ' ! 3 4 # * ' + 3 4 # ! . # # ! ' ! 3 4 . "! !A + & ) +& % + 3 4 ! # & . # 3 4 # ) # " . ! T "! $!? $

" < ! ! # 3 4 # !! A # & (

$ '

) A # " & +.? % (

$ /' +& + 8 "! ! 3 4 ! # & + !$ !! $ ) + ;?!; ; * " = ? $ &; $ & 0..? = $ * ) '.8.2521-2524 "! " ! ) & ! + 3 + 2 0..? ' + ; 11 3 4 # ? '.8.2508 ! 6 ) +! 7 " # 4 +% A ! 3 4 ! ! . " # = ! ?& ! 3 4 # ? $ ! “ -. !" / # / 1 !N / ) 2 3 +4 % / / )4 +!N ! & / # + 9' 2 3 +4 % / / / < 0 '+ 99 # ” & ' + ; 11 * “/ # ” < / # (&0 8. < / / !" 2 / 4 “ / # ” +% & 0+% &$ 0 !" +% &, # #+% & -. )#/,#D / # + / # / $ !" )#/,#D ' “!N” !N! 0 #/# ! $ + 2 11 ! 6 ) +! 7 % < " ! # & 4 + % A ! 3 4 " * 1) = . % & 1 ! $!% B& 2) = A ! ! N Q&

! ; * = A $ $ & "! = ! N Q% ;

7-41 . $# !$# . % ) +A ! 3 4 !! 6 ) + 7 < " ! !? + $2& /' + . % ! N Q&

= A $ $ & "! = ! N Q % ; = A 3 4 # & A $ $ % ; "! & % 3 4 = ! ?& ( % " " * + < # $ 1. = â&#x20AC;&#x153; . % â&#x20AC;? ' +.+ # & = A ! 3 4 T " ! %

" $ + ! U4 $ + 1 ( % <. 482/2525) $

â&#x20AC;&#x153; ! _ "! ! @ + = â&#x20AC;&#x153; . % â&#x20AC;? & % _ ) ; 3 4 # ? !! 6 ) + ! 7 ) '. . . # ? '.8.2508

"! $ + ! U4 $ + 1 < # . % ! _ "! ) + + 4 ) + 2! ' $ $?! ) 4

# ? _ ) ; * ! _ "! ) + + 4 ) + 2 " ! ! N Q

(

$ $ & % _ ) ; "! ?A % *. ! ..+(

" ! _ "! ! ! N Q&

$ $ & & % _ ) ; ! 11 " & ! 6 ) '. . . # ? '.8.2508 ! _ "! . "! ! 3 4 # ? !$ ! < % ! $ â&#x20AC;? # & $ $ % @ & $ ! ! â&#x20AC;&#x153; . % â&#x20AC;? ! " & " ) ( ) & + $2 " ) ( $ % !( $ $ = ! N Q % ; * * '

= + ? & ! &; + ; 2 # ! A + ; 2 . * ! # "! & ! 3 4 ) ! ) +&; * = ( $

& ; "! ! (

$ '

# + ; 2 N? . ) +& = + ? & ! (

$ '

= 8 ! ) + * 2 * * H & $ ! = . (

$ '

# + ; 2 $ ) +N? . /' +N? . ! ' 2 $ ! # ! ! = ' 84 .+" ? !

. ! ( # ! " ) ( ! * " 3 4 ? 11 3 4

) + 11 3 4 # ? ! + < # $ 1 $ * 1) . < 3 4 ' 2 (' + ; 11 3 4

) + '.8.2475 ' + ; 11 3 4 # ? '.8.2508) = . < 3 4 . ' 2 & $ !$ $ % A 3 4 = 3 4 $ $# . ! $ % ' 2 ) ! " # & >2 # ! $ % ' 2 ) $

1.1) ' + ; 11 3 4

) + '.8.2475 # & # $ B = & $# ! U4 + ! $ ' 2 = N $ . " % ' 2 (Income-Capitalization Approach)

! $ / B% ' 2 1.2) ' + ; 11 3 4 # ? '.8.2508 # & # ( / % $ = @ & $ $# 3 4 = # ! $ % ' 2 & 4 +

7-42 $ N ! ! . + N ) + ! ! ' 2 ( ! U4 ! &; 3 4 ) = $ N ! !) $ $# . ! $ % ' 2 ; ) &; $ + ! $ ? ' 2 # + ! $ ' 2 = A A ; & + ! ! $ 2) % # ! ' 84 3 4 ) . # N? .

! ' 2 3) ? & ! (

$ ' ' 8 ) ' . ) "% 01 ! 2 ) $

1) ? ) 11 ! * / /' + # & # + ! $ ' 2 ! + ! â&#x20AC;&#x153;$ Bâ&#x20AC;?

â&#x20AC;&#x153; $ â&#x20AC;? + ! $ ' 2 .+ $# ( $ ; 8 4@ . (economic rent ) % ' + + ! 3 4 !' + ; 11 * / = + ! $ ' 2 * * . ' ! 3 4 # ? ) 3 4

) + ( 3 4

) + . % ! N Q 8

! /+ * .&; # .# (

$ ; (

$ '

* " ! 100 = ) ! ) ! 4 + &; + ; 2 ; '

= 8 , '

# N? . # " , '

! = 3 4 & ; $ = !% % ' * 2) 11 * / ) + 11 3 4 ' 2 $ $ ?! + # $ 1 % . < 3 4

) + . ; ' + ; 11 3 4 ) + &; @ 3 4 ( $ + ! ? ' 2) '

3 4 ) + + N 3 ' % $2 # + ! ) +. < 3 4 . + 3 H ) " = ! " )

$ $ ? ! ) + & ;

$ ) +A = + % . $ ) + ? ! = ! " ! " ) & ; % ("[ 4 ! + 3 H ) + # $ !$ ! ! + ! * $ ' . & ! $ &; . # $ !) ! # ? # ?

! $ & % + ! ! $ ' 2 * $ # ! ) ! 4 +% &; + ; 2 ; 1) '

' + ! ($# ! + 3 ) + 3 '%

! ; * .$ $# . A A & ! # $ &; . . ' G

# ? # ? 4 A !

" 2) ( ' 8 & # 3 ') !) +! $ % ' 2 ! ' . + 3) ( + ' ; 2) + ? ! .$ $# . â&#x20AC;&#x153;$ Bâ&#x20AC;? # & 11 ; ( ! )

! " ! ; & &; N

$ 4) ( + ? ! 4 +

. # # * % $ ? % ' 2 ! ' . = ' + ; 11 3 4 ) + ! A = +. (

$ ! ) ! " ! . $ 3 4 ! 4 + &; + ; 2 ' + ) ! 4 + &; + ; 2 .+" ! # >2 .#

* ) +$ &; . * % >2 ) & 4 + ! " ! # +% "! # + ; 2 !$ ) 3 '" ; . !( & # .A ( ! "

8-1

8 B ( , ' & ? . $ + 2( &; .+ < " . + # ! &; '

4 " ! ) .+ 01 % )$ % * & $ + &; & 0..? < ! ! < A & < & % + * $

$ !% ) * ; ; ; @

+ % @ ? # $ 1 + <$

% @

! &; & ) + @ ! .# ! ) % $ !; . % 3 ' A & A + ' N !; ) + ) ! " ! % ( )! .+! % @ A ; ( 23 ! ! ( 12 / ) +! $ + ! % ! 10 $ + < ! & ) % ? 42 ! ? 42"! ! (&; $ " . . $ &; ! _ ) ; ? ) ; ) + % 4 ' N?2 2 _ "! " A < " . % % ' * _ ! # ? ? N + ; 2 " & ' !

&; ! ! * & # ! ! + # ' A &.! " = * *

. ? ) # $ 1 + $

A . $ ! & &; '

. ! H ! ! % * # & ! * ' < # " % A % # = 4 <.+) # & ! ? ? % @ = 01 ) "% & % ; $ $ .! N & " ; ! ! ' !

/ ! +! ! & <. * < '

& +; ; ! N ( ! ! ' $ !! $ ) N ) +&; + ; 2& ; 8 4@ . ) 01 ' ! & T $

N Q& " + 8 % = ' * _ _ ? 42 % 4 ' N?2 2 _ , , + & < + ) + @ & # ! %

N ` ; & ! ?. "! .# % (

$ % ; ) + = 0.. # & +.? $ ! $ !' ! .+ * [ Â&#x20AC; # % (

$ ! +! ! % * ! & ! ) < " ! .# % (

$ . = $ !

# & "! +.? ' + ! ) + ?$$ .! N & % .# & + <.+!

& ?$$ A "! ! . % @& ) H * ) . * $! $! 2 ! ' + ; 11 . ' $ ; ' '.8. 2511 ) + . !! $ + @! '

% < *# ' 4

' A ' "[[Y

' (? + $2

< ! "! ! ( .+ # & 4 & 1 ! $ !! $ & (

$ ' +( )! .+! ! ! N & . " N " + + < ! < ! N "

N & ' ! # & = A " # @.+ . & "! ! * ? # ! T ' 4 ! '.8. 2518 ! 4 +) . ! . % .

! & ; . ! % % ; " ; & B '.8.

8-2 2516 . = ! @ .&; = $ !

& % (

$ . A "! " # + ; 2& *

$ . . % ) # ! . & 4

# % @ ! + ! 4 ) +"! " &; + ; 2) ! . & 4 ; ; *

% # + ; 2 N " ! " ) ! ( " = ) 01 N & ! ! .

" < ! T < 01 & T + * ) 01 $ # & "! ! ( * ! . & 4 " "! ! $ * H ! &

# ." + & ; * _ ( ? ? = .# ! ! = ; * # T . . Y ! !" ) 01 ? ? _ ! ) "% ! & B '.8. 2532 $ ! + . ! 2% ! ! ) "% . = 01 $ !$# " 4 " . & ? ? !

) +( )! ! .+ ! N & < ! 01 &; + ; 2& & ) H "! ( = ; % ! . . " T ' 4 ! "! + $ ! # <.& % (

$ % A "! " # 4 ) + ? N % 4 . A " # ) +A ; & = . % ! !

.. & ) 4 % # " ; ' + ; 11 _ ) ; '.8. 2507

' + ; 11 . ' 4 ! '.8. 2517 ) <"! &; (? + $2 % ! * H ! $ $?! &; + ; 2& " ) ! A !

# % &; + ; 2 ' . ! H /' +& % !

) & $ ! = . A !

"! . # 8 % ' G !

" " A ' + ' G .+' ! + $ ( & 1 = ' 4 !& % ' * % ! ' G = !

" 8 # & % % !

"! . )A ) +$ $?!" & 01 & N 3$ 01 ) ! 1 ' * % )( ; !

) + 01

H ! .+' G !

& . 1 & % ! + !) + +. & 3 ! 3 $ H .+ + 0.. ? + . & !

= ! .+ # & &; + ; 2"! $? !$ . =

! ' G " + " ' G & &; + ; 2 $? !$ ) + 3 + % @& $ ' N 3$ ) < "! ! !

&; & 0..? ( + & 3 $A 8.2) . * $ $? ! &; + ; 2 & @ ? ' G ' + ; 2 4 !& % . ' 4 ! ' & &; + ; 2. + ; + ' 4 ? !

" A "! " &; ' 4 ! # & 1 ' * 4 !) + ? = .# ! 8 ! . ; % ! ) +$ ! . % 4 4 $

N = /

. . 3 ! ( !

" ' &; = + % ; . N $ + A & $ 1 ) + ?A

$ ! ! & $! @"! .

N & " ? . % !% !

8-3

?A ? 42 .+ ! N & ! $ ! * = + . $ + 2 % @ ! ' &; ) + ! N Q 1 ) + 2 * = ) ) 01 + + ) + ' + &; ) + ! N Q ( & .# ) % + 8 & ! ) +! ! # . .# ) ) = # 8 % . * & % @) + % ; )

= 5 $

8 4@ . $! ? 42 $ !! $ ) +; % ; ) " = T ) . ( 0..? + < "! ?A ; ? $ + 3 4

! $? !$ ' * 4 ! . * ( & % N $ . * + ' N !; =

H = ' ) 01 ? ?

% # . & ! ? N &

= /' + *

8.1

' 4 ' B% A 8 4 * & ) 8 4@8 2) + ! # & ! ( ? " 1)

B DB E

$ + 2% ! * . ! . ). % ! & ! ) +. # . ? " % % ) & + 8" ! $

+! + 87 ! * 5 "

# ! % 100 " ) * ! +! + 5 # 3 H & + 8" # ." * ! % ' * ) (concentration of land size)

) ! (

$ ' A (concentration of ownership) ) (

$ * . & # 3 ) + # 3 % A (

$ ! 200 " (

= +.? % (

$ +.? % ' * * ! +! + 44 (& % .$.1) ( + 73 (& % . .3) % .# $# " ) + (

$ ) ' A * ! +! + 72 % $# ) & < +.? % ! +. " & ) + # 3 % + 8" ' !$ ) ' . +.? &; + ; 2) .+' "! ! !' N2 $

)! ! +.? % (

$ $

! ' * (

$ ! 200 " % * " . ( 50,000 " ! &; + ; 2) "! ..+ # = ) (pattern) " * * . . ! ) .+ = # % % + ' & " A ) . &;

1 2

! $ + @! ! 22 ! (? 2525 ! $ + @! ! 1 2530

8-4 (economic of scale ) ; 4 ? ! ! ? ! ! ! ! 4 ) ' ; ' ' & " A " %

" < 8 4 ' ! ! &; + ; 2"! <! % ! . # . % $ *' +! + 70 % + 8 * &; + ; 2 # + 50 $

! &; + ; 2"! <!

"! " &; + ; 2 &; + ; 2. "! <! * ..+ . 01 < # "

01 . % A (

$ + ! 1 . &; + ; 2. "! <! &; ! $ ' !3 $ 4 = % ! & + ! + ! *(

= + ! % * # 0..? + 8" ! ' * &; 4 132.5 " ! $ ' !% 4 B '.8. 2541 ! +! 619,350 . % ! ! ! ($# " +! % * &; + ; 2 + + 70.5 ) + ! ( # & &; + ; 2 ' !% * = + 85 ! $ ' ! 4 .+ ( 746,734.03

# & ! $ ' !" 127,384.03 ? " 1 . &; + ; 2. "! <! + 8" 1 8 4@ . + ! % * # 127,384.03 B 2)

< ,

$ % ! ! # & 01 +. (

$ ) + &; "! <! + N 3 ' . 1) $ &; ! _ "! "! " A & T ' +

&; ! ) +! / ? ! A ! ! " " ! 3 '% 8 4@ .) + $! $ ) " ' ! 4 A + # $ !A ! ? ? % 8 ) + # + ; 2& ' * % @ = .# ! ) + ' !% * "! ! ( ? * " ! . @) + ) "% ! " = ) 01 ) . $ ! & $ &; ! ) +$ !) & N & +; ; " # & 01

!! ! * &; "! <! + N 3 ' 2) "! ! ! .# (

$ % ; # & A ! @ + ! ((

$ " "! .# "! # + ; 2& <! & % + ! 4 ) +A "! ! # ! ) + "! !! 3 4 ! + N 3 ') + = N !

$ &; . +) "% 01 +.? % ) + * ' < # " '

& ! +. T " ) + $ ! = N !& $! ( )! .+! ! T <"! " # & ; (

$ . % @& " ) 1 0 ? ? % @ . # & ! T "! " ( &; = $

& +. N (

$ . . " < !

! '

# % (

$ "! &; = N ) +"! . $ &; " A 3) ! A !

"! ! (&; $ ' # % &; + ; 2 # & &; "! ! + !& % !

& 01 !! ; 01 . . ! ' 4 8) + *# % +! X = . * % ! .+ ) 01 %

8-5 ;?!; )

. ! * ! .+ A + . ' G "! $ )A &; + ; 2 4) ! ' G "! ! ( # & . % &; & ! + ! ( + %

? 42 ) + *# . ' * 4 ! ! # . "! ! ! . &. ! + !& ! ) +& T ? 42 ) + *# ! ? ) + ."! $ (? + $2& &; + ; '

N # 4 % 4 5) ! 8 4@ .

! & ; U % + 8 B '.8. 2540 "! ! A ; .+ # & % % (

$ % $ .+ + ( (

$ % $ " ' +! "% # " ! ) + (

$ " < ! + ! A ) < = ` ; & $ ; (

$ "! .# = ) + + 8" .+"! " + ; 2. + ? 3 + ! ' 23 & + 8 N *

3 + ! ' 2& + 8 [ Â&#x20AC; ) < .' . ) "%

! 6) ! 3 4

) + = . < 3 4 . @ ' 2 ) +&

# .' . & + ! $ B ! + ! $# ( 4 +% ' 2 % ' * # * ) + N + ' 2 * " + ; 2 = # N + ! $ ' 2 + 3 $ . " % ' 2 (Income-Capitalization Approach) ! &; % + 3 4 # ? ! # & '. . $ & # $ ( * ) & .+ # $ * % ?. $ * ? "! ! & + + "! B $ ! $# ( / = $ % >2 ) . % * ? ' .% A + ! 3 4 = ; & 3 4 ) + ` & A $ $ % @ 3 4 = ? & ! ? ? $ $ % @ % @( )! .+! $ !; . + ) <! " # " T

& ! T . . ;

! $? !$ ' * 4 ! . < 3 4 & . * N $ = ! ( T " <.+ # & ) 01 = + ) <"! . # " . * $2 . % $ ! = 3 ' +. & + ) + ! H

8.2

& ? ( - " / E 4

. ' & &; + ; 2 + ; 2 ? * .+ $ ! % ;?!; ) +) * ; ;?!; ! $ ! &; + ; 2 & 4 +& & &; + ; 2. % ) +;?!; .+ "! % ) &; + ; 2. % ; ;?!;

) + % + 8 = ! 0..? + 8" ! $ !% ) & . &; ' . ) ' G % ) * . $ ! ' G + 8 ! +) = +)

8-6 A ) " ' !) ' G * + ? ) + ! + 8 ? ! ; + 8 @ ! ) + $2 A ; ' G + + 8 ; N $ ) +N $ ' G ; +) = +) ( ' G + 8 ! + $? $ ) +3 ! 011 % ; & ; ' + ; 2% ; & ; % ) * # & + < &; ' % + 8" + ; $

"! + 8" .+&; ' ' A ' ; ' % & + 8 * . ' ; * $ * # & + 8 01 8 4@ . ' +$ !A A $ + < % * . +) % ) + +) ) + +) ( $

+ < $ ; ! N & (

$ & + 8" "! & ) & < ! % (

$ % $ ; # &

8 4@ .

"! N % ;?!; & ) < ..+( # " < " .+ # & 01 + + . + . ' % ; ! $! G " H ! $ " ) + + $? $ (Value system) % $! " # & ) + $!

;?!; ! &; ' * & ; = 8 ) + = # ! ) " (

$ ) + &; + ; 2 ' & + ; 2 ? % ) +;?!; & ) +& 0..? < ) "

. ;?!; ) +;?!; ! " & $! 0..? $ ! !' N2 + ;?!; ) + ? !; & ;?!; ! ! < ) " ) &* ) + + 8& * ! " ) " ! " & % ! % ) * .(

= % % ) (Process of change) + 8& ! ? !; ! $ !) * 8 2) + 8 2 . ! + 2 # & !3 ! 1 0 1 ) % ) & &; + ; 2. ' ) ! % * + . ' $

+ & ; . $ !% ) H ! % + . .* + ! () "% 01 ) !% ;?!; )

01 &; A + 3

A (? + $2% $ ! ; &; ' * _ *# # 4 !

# 2 = 01 N &Q ; ! N %Q ; N %Q ;?!; ) + ! N %Q @ 01 " # % 4 . + . ' .+! + N 3 '!

!% * + % ! !

& 0..? ! N Q = / ! 15.652 ) ! ' * * * 59.780 " . . 3 ! * ! 8.071 ) ! ' * * * 44.599 " ! N Q = . . 3 2.041 ) ! ' * 17.979 " ' * ! N Q = & . * ! 0.387 ) ) +! ' * 4.051 " ) $ % + . ' $

. + N Q& N Q *

' ; $

/ )

H ; & . . . 3 ) + . . 3 & = / ) + N Q ! + ? . ! &; ; . ; . . . 4-01 <$ = / ! N Q = / * ! + < . % * / * $ .+! + ? . !

"! ; = / % ' * 4 !

% ' * . !

H =

8-7 01 !! $

# % &; + 3 H # %

8 ! ( +% (Land capability) $ ! ! + !% (Land suitability) ) +% % ' * (size of land) " A ) ! + ! 8 4@ . (economic of scale) # % % ! $ !.# = & ' * ' +& ' * * ! A . " # % ! ! * + % !

H ; % ! % ! $ & A % ! 3 ! 8 ! # & ! ( # )A &; % ; (national land-use plan) " ! " # " & 5 & 8 4 &; % . ; & ! ; $ ; ! ' + $ 8 ?N ?!N + ) + % ' )A &; !$ ! ! + !% $# ( % $ ! ! (& &; (Carrying Capacities) * ! &; ! & 0..? . ?!N * ! &; % $ ! ! (% /+ * )A &; & ( . ! $ ! # $ 1! ' +.+ # & ! (" + ; 2 ? . " % ! + 3 # $ 1& . + . ' $

% ! + . ) + & + N 3 '& &; +.? (

$ & $ $ $

$ $ ! ) ) +) . *

. *

) . $ + # 3

. ! + < % % ! ? ) ) $ .+ ! % & 1 < ' & ) +) .+ ' & ' + $

% 01 &; + ; 2 +.? % * ! # & . = " " % ! +.? % &; = % ! " ) +. + 2& < % ! +.? % % # 3 %? . $ ; ! = ' * % 8 4 * ' &; N < % ! # 3 %? '

# & # 3

H * + 8 ! * ! 795 # 3 ) + 81 # 3 .+ &; +! ! * * 104 * * "! " !$ &; . & Y % ! % + $ !' 2 + < + N 3 '% . & + ; 2 = 01 # $ 1 /' + +.? % & 0..? ! !

. < # "

$ 2 % + . ! N? . & 3 + 8 4@ . .+! $ $ * . + # " &; & + ; 2" # & 01 " ! + ; 2! ! & 3 + 8 4@ .( ( .+ ! % * . 8 4 ) &; % . ?!N 8 4 * &; N ) 3 '( ! ' & B '.8. 2532 = ?$ 8 4@ . . ?!N ! "! " &; + ; 2 18,942 " ) +& B '.8. 2536 = ?$ 8 4@ . . ?!N ! " ! " &; + ; 2( 31,107 " ' * * ! = ' * 4 ! ! + ; + ? ) % + 8" ! " ( # ! + A '

A 3 >2! !% ; . % % ! % (Land information) ! 2) + ! = # $ 1! # + . ' # $ 1 + $

% @ . ' ! ) + ! ! ) + ) " ' + A ; ) # & % ) & # + . ! ! " & # .& . ) & /' + ) +.

8-8 +. " ! + ! H ) +$ + ! . * % * ! ! / H

! ! $ + @! % * . ! % ) + A ;

. ? " $2 ! . ) % + 8 * ! $ ! ! ! ) +! $ + @! = ? # & . ) ) +&; + ; 2& "! = 3 ' ) +% + N 3 ' ) . % 3 '& # & . ' # & ? ! ? 8 # . !

! () + ; 2 . &; ' =

! + ; 2 8 4@ .% ' ! !" < " ; $

? ? # _ & ' * _ "! * # ' * *# # N = ) "%$

+ . ' $2 ) + ! ) +! H .+ # & . + ; 2 ? "

8.3

" & ?

# $ 1 ? & ? + . ' $

' G + % ! % (Land information system) ! (&; & ) + . ' " + % ! . * % * .+ # ! &; " ) + = % ! N + (public information) N ; &. ! ( % ! &; " + & . ' . .+ ? + . # $

% (networking) + % @) $ $ ?!( ;?!; ) + $2 ' G ; (nongovernment organization, NGO) 3 $ ; + ) + % $

% = % ) + & ! ! (; $ !% ) & . + ) +X_ " ! ! # ; . ) + = % &. " ) $ & T ! $ $ * .+ % * ) + # "! X_ & .+ & 8. /

4 2 ) + + . ' $ .+& ;?!; ! N ) + & . ' & ;?!; % ' +;?!; ! $ !& ; ' ) + $ ! & &; ' & ;?!; % " /+ * . $ % $ ! ! (& ;?!; & . + %

! ' . ( )A &; (land-use plan) ) + . & ;?!; % " %. $ !% ) ' ; + ?1 ? . * ! + 3 $ @ ;?!; ) + $2 ' G ; $ . & ! % * ' $ !% ) ' $ !

&; . ' 8 4@ . .# = ; + 3 4 $ . & !

! + ! 3 4 $ < . $ ; 8 4@ . (economic rent) . ' 2

$ .+! . < & ! + ! 3 ' 8 4@ . ) " . (land re-adjustment ) ! # & ! $ 8 4@ .% ' !% * ) + 3 ') !

8-9 % * $ .+ # ! T . . /' +& % ' * !

. *N $ = $ !

8 4@ . # $ 1 + $ .+! ? . 0..? & N $ ' 4 ) + 2 4 & ! $ ! ! (& + ! ' + ; 2% A " # ) + ' + ; 2& ! ' % N 3$ .# = # ;?!; % % * & 0..? $2 $ ( ; 8 ?% 3 . ! !

' ! " . 3 4 ' 2 + 3 4

) +3 4 # ? " ' + 15.94 ( 8-3-1) % " 3 4 * * = " % ! ' ! + N 3 ') +% $ ! ! (& . < 3 4 ) + " . ' ) + ' N !; % ' ; ) +! $ 3 $ ) $ 3 $ "! ) + " .

? ) ; $2 $ ( ! ( ' ! " ! % * !! + ; 2 $2 $ ( & . ' & ) ;?!; & ( % ! % * ) + + % * . * & $ $ ' .

! & $2 $ ( ! (. < 3 4 + 3 < . ! $ ' !% * . ! ? ' G (Betterment Tax) & ' * $2 $ ( * H A ; ) +$ N ! ! $2 $ ( ! ( < . ' G

. % (Cost Recovery) + & 3 $ A 8.2 = 3 $A ) & < ) & . < 3 4 % + 8 H & ?

23.27 1,012.91

3 4 Y

Â&#x2018; 2

, F & J

6,082.37

3 4 ( 2) +

, D & J ! "& ( F

, I I

! : # ; (

5,069.46

3 4 '

1,674.60

3 4 ' !

35.10

0.00

600.04

147.22

3 4 ?

2,647.60

3 4 ! $ ' !) +3 4 N? . /' +

166.70

60.87

3 4 # ?

762.07

3 4

) +

2536

" "

17.72

3,071.22

2,558.86

839.83

0.00

951.04

236.08

531.91

512.36

16.96

55.13

41.88

398.39

46.60

8,075.58

7,942.94

841.16

0.00

5,169.82

1,265.54

666.42

132.64

0.00

50.84

81.80

0.00

8.3-1 " + 3 3 4 % $2 $ ( 2536-2540 ( )

8-10

0.00

0.57

99.43

41.68

11.31

0.00

7.57

1.85

20.95

57.75

0.12

8.02

1.80

47.81

, ?

100.00

1,731.33

15.61

3.37

0.00

6.72

1.65

3.87

1,715.72

40.36

280.71

186.37

1,208.28

, I I

100.00

90.10

19.43

0.00

38.83

9.53

22.31

9.90

0.23

1.62

1.08

6.97

8-10

24.95 1,234.87

3 4 Y

Â&#x2018; 2

, F & J

5,924.44 7,159.31

3 4 '

3 4 ( 2) +

, D & J ! "& ( F

, I I

1,919.63

3 4 ' !

21.06

0.00

694.75

199.59

3 4 ?

3,110.47

3 4 ! $ ' !) +3 4 N? . /' +

184.87

69.72

3 4 # ?

955.33

3 4

) +

2537

" "

10.42

3,541.37

2,972.58

951.54

0.00

1,090.40

315.39

615.25

568.79

18.61

61.84

45.99

442.35

8-11

27.55

9,367.09

9,219.34

963.74

0.00

5,810.82

1,676.49

768.29

147.75

0.27

54.41

93.07

0.00

40.64

13,817.16

10,909.69

3,014.88

124.09

801.26

228.38

6,741.08

2,907.47

3.02

322.72

129.37

2,452.36

0.33

110.76

49.14

12.66

0.00

8.88

2.53

25.07

61.62

0.16

8.78

2.46

50.22

, ?

100.00

4,949.35

29.08

6.87

0.12

8.41

2.42

11.26

4,920.27

46.77

632.63

340.60

3,900.27

, I I

100.01

85.54

20.19

0.37

24.73

7.13

33.12

14.47

0.14

1.86

1.00

11.47

8-11

23.80 1,470.91

3 4 Y

Â&#x2018; 2

, F & J

2,291.96 7,034.14 8,505.05 22.91

3 4 ' !

3 4 '

3 4 ( 2) +

, D & J ! "& ( F

, I I

0.00

785.42

268.07

3 4 ?

3,688.69

3 4 ! $ ' !) +3 4 N? . /' +

217.48

80.43

3 4 # ?

1,149.20

3 4

) +

2538

" "

10.96

4,067.69

3,466.34

1,151.01

0.00

1,211.83

374.07

729.43

601.35

17.63

69.14

46.40

468.18

8-12

21.26

7,894.56

7,835.73

940.27

0.00

4,756.07

1,442.85

696.54

58.83

0.29

24.64

33.90

0.00

44.53

16,533.15

12,772.09

3,538.28

131.06

862.08

262.10

7,978.57

3,761.06

1.42

359.10

129.52

3,271.02

0.33

123.92

56.47

14.92

0.00

9.73

2.96

28.86

67.45

0.15

9.63

4.60

53.07

, ?

100.00

5,990.52

31.15

7.93

0.13

7.62

2.35

13.12

5,959.37

43.03

680.01

294.85

4,941.48

, I I

99.88

83.95

21.38

0.35

20.54

6.33

35.35

15.93

0.00

1.83

0.79

13.31

8-12

23.99 1,685.32

3 4 Y

Â&#x2018; 2

, F & J

8,585.91 10,271.23

3 4 '

3 4 ( 2) +

, D & J ! "& ( F

, I I

2,625.71

3 4 ' !

24.25

0.00

931.95

314.39

3 4 ?

4,713.86

3 4 ! $ ' !) +3 4 N? . /' +

241.84

83.45

3 4 # ?

1,336.04

3 4

) +

2539

" "

10.97

4,645.74

3,979.23

1,318.73

0.00

1,286.87

435.98

937.65

666.51

17.26

76.59

44.31

528.35

8-13

14.59

6,181.64

925.77

0.00

3,345.50

1,103.56

806.81

0.00

49.88

21,129.30

16,288.49

4,232.36

133.45

971.40

312.51

10,638.77

4,840.81

1.17

373.31

119.92

4,346.41

0.31

132.40

64.60

16.50

0.00

10.43

3.42

34.25

67.80

0.15

9.40

3.17

55.08

, ?

100.00

42,360.34

35,099.88

9,119.07

133.45

6,546.15

2,169.86

17,131.35

7,260.46

42.57

701.15

250.87

6,265.87

, I I

100.00

82.86

21.53

0.32

15.45

5.12

40.44

17.14

0.10

1.66

0.59

14.79

8-13

23.60 1,931.60

3 4 Y

Â&#x2018; 2

, F & J

9,177.29 11,108.89

3 4 '

3 4 ( 2) +

, D & J ! "& ( F

, I I

2,931.38

3 4 ' !

21.92

0.00

965.64

310.65

3 4 ?

4,969.62

3 4 ! $ ' !) +3 4 N? . /' +

263.96

83.39

3 4 # ?

1,560.65

3 4

) +

2540

" "

9.59

4,857.39

4,205.10

1,464.75

0.00

1,356.89

436.52

946.94

652.29

21.49

79.47

47.66

503.67

8-14

8.73

4,426.23

4,052.89

1,077.26

0.00

1,341.51

441.46

1,192.66

373.34

2.27

3.72

171.22

196.13

17.84

8,845.17

7,740.10

0.00

5,738.96

2,001.14

0.00

1,105.07

8.86

110.04

443.60

542.57

41.70

21,129.30

16,288.49

4,232.36

133.45

971.40

312.51

10,638.77

4,840.81

1.17

373.31

119.92

4,346.41

0.23

115.05

41.38

19.10

0.00

11.25

3.62

7.41

73.67

0.24

9.74

2.99

60.70

, ?

100.00

50,482.06

41,505.27

9,724.86

133.45

10,385.65

3,505.91

17,755.40

8,976.79

57.63

840.24

868.79

7,210.13

, I I

99.61

81.90

19.19

0.26

20.49

6.92

35.04

17.71

0.11

1.66

1.71

14.23

8-14

8-15

8.4

' ( " 0 , , F( & ?

. ? 01 . ' & 4 % 4.4.2 % $2 $ ( & ' * Y ! 8 . ? " .+ Y

01 % * * $2 $ ( .+ ! % $ ! ! ( * 1) . + % ! ! + N 3 ' & ' = 8 .+ # ! &; ' . 2) )A &; (Land-use plan) .+ ! ( A !

!) +A /' +" 3) + ! ! $ ' ' + ; 2& . < 3 4 ' & $2 ! " ' !% * .+ # ! &; # ? " % * . !3 4 2 ! ( + ! " & + 8 !

) + 8 # ! % $ ! ! (' !$ ) + 01 % $ ! ! ( ! .+ = % $2 # ! % ) + +! " . !3 4 2A % $2 # ) +. !! & ' * 3 ! + < 5 + * 1) ) % ' * < 3 4 ! $ !; . & % % $ ! A ; & . < 3 4 ) +3 4 # ? % . ' * & & $ ! A ; % . ) !

% " # + ; 2 < .+ 3 4 & ) . ! ( &; A (

$ " 2) @ 3 4 ; . ) + . % &. % % % # . ' .+ ! ( # ! &; & T " +; ; .+ $ ! $ ; . $ " $2 . .+ # & +; ; . ) +$? $ ( . . .# = .+ ! +; !' N2 ' ). & A 3 4 ' $ !" &. . ' % . % ! 3 + ) ; % . % !& B) < 3 4 " ' 10 ) & B 2 ) + B 3 < ! (. < 3 4 " ' !% * 3) .+ ! ? & ) + ? )A 3 4 ) &; T & 0..? $

. % ' ) ). ' * (

$ .+ = % ! ' * @ & $# ) + < 3 4 !' * (

$ ). "! ! . ' * ). !$ ! = .

"! . "! ! $ !' !& % ! 3 . * & % . $ 2 . ! ) 3 4 # ? ) +3 4

. $2 . ! = $2 # $ 2 ! A $ ;# +3 4 * + 3 +! !) # & . $ 2 ! ! * . " ' ! .+ N . ! &; $ ! ? & ! A ;# +" & + "! " # & # "

. $ 2 ' . & A ;# +" # & . " % ! < "! " . 3

!! ; T â&#x20AC;&#x153; . $2 ;?!; ( â&#x20AC;? . # ? ? . ( .) ! N ( ) +N $ $ $ + 2 + '; 2 ) !" ! 2' # 3 & 1 . % 8? 2 28 $! 2543 = % + !$ !$ & ' * 4 $ * $ + . " +! ? ' ! !. N $ $ $ + 2

8-16 "! ! $ !' ! .+ % ! # ! + N 3 ' . & H ' * "! < $ ! .# = & . +! % ' ! ? & * " < ! $ + . ! $ ! < . # )A 3 4 (Land tax map) = . !' * @ $ .+ #

+ % . < 3 4 .+ = " & # # $ 1% . 4) 01 "! " = 01 $2 ) = 01 % + ! ) "% ' & ) T = 3 '% ? (1) ; A 3 4 (2) @ &; < (3) 3 4 (4) " & + ! $ ) + ' 2 (5) # 4 5) ' G ?$ % . = $ ! # ) + = "

) + '

& $ !;# 1& . ' . % $2 $ ( "! $ ! ! 0..? ! 01 . = +.# ) + $ & ) & ) 2 B ' + . *! $ !.# = .+ @ +% " # ) & ' *

H . * $2 $ ( .# = .+ &; A ! $ !;# 1

! 4+ /' + ; A !

+ ! ! $ ' 2 . $ .+! + & ! (. !

; '& ; 4 ; " ? . $ + . " # # . 8 $ $ ! ! (% $2 $ ( & )A &; !3 4 2.# * ! 401 + 300 !3 4 2& ? '! $ ) + 101 & . ; ? ( 4.4-1) $ ! $

+! + 58 ! $ ! ; ! & $ ! ! ( $2 $ ( .+ # . )A &; ) +)! A $ $2 $ ( "! ! ( )A &; " .+! # $

+ 37 ) < = ) + (

= ! # ' ' !$ ! + 2 ) + ' ! 4+& T ' ' ! + $ !! &.% A .+ ! &; 8.4-1 : $ ! ! (% $2 $ ( & )A &; &@ 0@ " )A " 234 58.35 )A "! " 150 37.41 "! 17 4.24 , 401 100.00

8-17

8.5

, ( & ?

4 + &; & % ; ) +; !

) " !$ ! % $! " ! +) ) + +) ( ) . * ) " ! ' !% * % +; ) +$ !) " % +; & + 8 = ? # & &; ) " ! !$ ; % (land rent triangle) % ) +; < ) " " # + 8" ) * # & 2 + ; 1) +.? % (

$ & ?$$ * * ' # " . ' 2 (

$ 01 !! <$

01 . ) + 01 ? .+ ! '

? & (

$ * + ; 2 .+ # # " ! 2) 01 "! &; + ; 2 3) 01 ) !) + 3 ') ! ! ! 4) 01 " # + 8" " ! ! H ' Y 01 % * ! *" ? ) "% <.+ # & + N 3 '& Y 01 *" % * ! # $ 1 $ .+ " ? " ) 1) ! T 2) ! N $ 3) ! . 4) ! 3 4 & .# 4 ! % ! T N $ ) + . $ .+ !8 2 .. * = $2 " $2 . " . # ! % ! " & ! 3 4 $ .+ ? & ! 4 + " !.# % (

8.5.1 0E & & ) "% 01 $2 . * $2 % * ! & ! ."! &; $# ? N ! + !$

' . .+ !

. + $2 ! /' +& # $ 1

# . ) + A +

$2 ! ! ? ) + # & ; ! $2 % " ! ? * . "! & . * = +

# T ' 4 ! ( . . .) # T ' 4 !& 4 ) +A " # /' + ! .? + $2 ' & A " ! # ) $ ? # & 0..? $

& .# ) ' * _ ! ! ' # ! T ! $ ! < ; . N . N Q& ) + + & N & ) + N & " . T ? T $ $ $ ? + N $ ) + .

8-18 & $ . = " $2 . " * * ' + ! T . . % @ .+ # ! . & 4 <$ .+ ! . . . $ " # = $

! # + ; 2& % 4 & " . & ? ' 4 !) + . ! ) +' . # " &; + ; 2"! /' + T ) $ !" ( ' ; !) + ? ! ) + . ! " ( ' * % !

' ! $ ' !) +&; & + ; 2 ? . * ? T ' 4 !$ . & ! ) + < $ ;

$ ; * ! = $2 # + ! ? & ? T ) + * . A + $2.+% . + 3 4 & ! *.+ # & (

$ ' < # " # % * . = ! ' ! + N 3 '% &; ! &; & ? ' * & !

N $

! . &.& . % H & ' * Y ! # % ! ! ) # )A ! & . # )A &; + N 3$% * & ' * .+ # & ! $ % & ' * % * ) + . % ) +) ! $ <.+" + ; 2 ! % ' * % & $ . ! ( # ! &; ? ' * ;?!; )

? ' * & ! ( # ! &; + ; 2" ? + 1. & !

& + 8" " $ ! # ! . ! &; ' G !

& & ( ' + ! 9 & ? '! $ & ' * + < # 3 < . ? ) +& # 3

. ' ? $ +) ; $ &; ! . ' * 8 + % ;?!; ! % + ? '! $ ) <"! " A . $ .+ ! ? $ ! = . ! % " $2 . " .+ # & % !

# ) $ ! N $ 0..? & $ ! A ; % N $ ' 4 ) + 2 4 (N .) & % ? ! " = N $ <! ) & ! N $ $ # " = % " $2 . " ! !& ;?!; ! $2 % @ ) +! ? ? ; . ' & " $2 . " ! ( + ! * & ; ) +& !

' &; ' G ' + ; 2 N +" .&; ' . = # # T ' 4 ! . &; '

= 8 $ +) ; .&; '

. ) + .&; '

N 3$ =

$2 . .. * % * & % $2 3 & ' + ; 11 $2 ! ; '.8. 2542 .+! @ + = $2 % @ + 3 # !)A /' + ! $ ! = +) +$ . + # ! T + T ) +% $ = % = !8 2) + + ' $ ! < ) + " . % ; ) + @ . ! ( ?$ ! $ ! ; ; 1! # . $ ) ! + !" ' & ! + N 3 ' ! ( * ? . ! % " = + ) + ! ( + + 3 $ @) + ; & + ; 2 ? ) + ! ( ) & = " ! % @"

8-19 . * $2 .+

' + ; U4 . * % * !! 5 $ 4 ! @ + = ?$$

$2 . .+ T 3 & # ) % $ + ! $ + @ ! ) * # .+ ;

! @3 & # % $ + ! T N + + 3 $ ; ) + + + 8 = $2 " ! ) # " ! ? '

!? ) +&; . '

# "! " % @5 % @ % . . % ! = % $2

! ! & $2 # .+ ! & .+ T $ + ! ;? . ) ! ? ! ! = $ + ! # ) $2 . ' & & !

) +& ; = " & 8 * + # $2 & + ( .+ # . & ( .+! $2 # 8 = $2 $ ( ! ! # ) .+! ' ! ! $

$ + ! + ;?!; . ! ' (? + $2& ) . ' ! $2 $ (

. !( '

.+! $

% ; ! $2 & + . ) + ; ! $2 . ) +$ + ! # , + *.+ ! 8 4 . ' ! ! " . & + ( ' +) + ( .+! G N ! + ' $ ! ; % ( ) ) + ! @N ! 1 <" ` ; & ! $ !) *" * . .# = .+ ) ! + ! ! ( # ! &; " " ) + ; ! . & + + 8

8.5.2 3 4 . = 3 4 # " ! $2 $ ( ) = ! ! ( Y +.? % (

$ * & "! &; + ; 2

“! !

@ ! )A

& /' + '

. # N + ) +! $ ! ! + ! . +. * % * & ! ) " . ;

@ . ! $ !!? ! & ! &; + ; 2 ' ) + ?$ & + N 3 ' ? .+. * = $2 ! ; = ' + ; U4 !' + ; 11 * "< …” 5 “! 5 $ . = N + .+. * $2 ! ; ! $ " ) ! @ ) + + ! $? 3 ' 8 4 8 4 !) +' G . % @ + ? # ? 8 +) + G N ! ' G ) + ! !) + ? 8 4 ) + . ( ) +' G 8 2) + $ ? 42 ) !) + ' N !; )' 2) + N ?% $! $ + 2 # ) +; ;

# = N + ; 2

& * * "! = . ! (? + $2 ' ) # " = "

8-20 3 4 % + 8" & 0..? & # 6 ) +. 7 ) & < ! & 0..? ! ; & 3 4 "! .# = ) + # & ! ( 3 4 ( 3 $A 8.3) & ! ? 3 4 ! ! & B '.8. 2517 ' ' G 2 N ! & ! $ 3 4 # ?

3 4 & ! % * ! + ! (&; = ' * @ & ? 3 4 " 7 . * + $ <! $ !' ! .+ ? 3 4 & + + ! ) &; ? 3 4 & * = ? . % ! ! ! ) + ? ! * 1) ;?!; ( $ ! !& # 3 4 (

= N Q % ;?!; ) + " . 3 4 $ = % ;?!; ' ;?!; .+" # " " &; ' + ; 2% ;?!; 2) $ ) . < !)A &; (land -use plan) % ;?!; ) +$ ) . < = &; # 2.1) 4 !) + ! +! ) + 8? 2 2.2) ? !) + !

) 2.3) ' ; !) + 2.4) 8 3) % @.+ 3 4 ) & % * # ? ) + = 3 4 " ! * * '

& ! . % ! '

$ ! & & % @ 4) $ ! # + (

$ ; + # !+ $ ' + & . < 3 4 ) +) $ ! % + # ) + = @ % ! & + $ !' 2 $2 $ ( $2 % @ ) + N ; ! ( .+ % ( " + $ !' 2 &; .+"! ) + ATM % N $ " & + 8" & 0..? (Online) 5) $ < 3 4 & ) +$ ' !% * 1 ? 3 B !%

% + $ 6) $ # ! $ % 3 4 !! $ % ) +. < 3 4 !' * @ $ ; 8 4@ . (economic rent) 7) $ &; 3 4 ! !% % (

$ ' Y +.? % ) + &; + ; 2"! <! . 8) &; 3 4 ' ! A % % 8 4@ . ) . (real sectors) ; 4 ) + ? ! ! A % + 8

Prasit Kovilaikool , â&#x20AC;&#x153; Agricultural Land Taxation in Thailandâ&#x20AC;? in Isaac M.Oforiced, Real properly and Land as Tax Base for Development , (Taiwan: Land Reform Training Institute, 1992), p.5-91 7 ' ' G 2 N ! â&#x20AC;&#x153;3 4 â&#x20AC;? & N !8 2, B 4 ! 2 (! (? - 2517), 2-66

8-21 $# 3 4 # 3 4 3 4 , , $ =

" # * = ' .+ # " T . .+ ! ' . $ * ) +.+ ! # +; ' . 2& = ! 1)

' ' G 2 N ! $

3 4 # ? $ = $ 3 4 " % ! $ " ) = ) $ 3 4 $ < . $ ; 8 4@ . (economic rent) $ = * ) + 0.63 ( + 1.25 % ! $ " ( 8.5-1) 3 4 *! " = 3 4 !.# "

% % (

$ .+ (

!) $ 3 4 $ + 1 % ! $

8-22

8.5-1 : @ 4 ,' ! "' ? ? O E A , ; *

$ ! @ % 400

1,200

3 4 1/

" +

1,200

2,000

0.0094

2,000

3,000

0.0080

3,000

4,000

0.0086

4,000

5,000

0.0089

5,000

8,000

0.0092

8,000

10,000

100

0.0111

10,000

15,000

140

0.0112

15,000

20,000

200

0.0114

20,000

30,000

280

0.0112

30,000

50,000

400

0.0100

50,000

80,000

650

0.0500

800,000

100,000

900

0.0100

100,000

150,000

1,250

0.0500

150,000

200,000

1,750

0.0100

500,000

300,000

2,500

0.0063

300,000

500,000

4,000

0.0100

500,000

800,000

6,500

0.0100

800,000

1,000,000

9,000

0.0100

1,000,000

( " +

3 4 " ( ) 10

0.0125

& 3 4 " " *

( ) # $ % 1,000,000 ) & 3 4 9,000 (%) # $ % 1,000,000 & ? H 100,000 & 1,000 ( ( 50,000 & (

= 1,00,000 ( "! ( 50,000 & 0 * ! : ' ' G 2 N ! "3 4 " & N !8 2, B 4 ! 2 (! (? - 2517) ! ?: 1/$# . 3 4 " $ % $ ! @ %

. # .$ !$ < $ ! ! .+. (willingness to pay) 3 4 # # . ! & 1 ! !

) +. ; ? # !3 4 2 501 &

? $! '.8. 2543 ' ? ? ! ' ; !) +

8 A .+. 3 4 & 33 45 75 112 632 ) + 138

8-23 " ! # ( 8.5-2) & $# 3 4 . $ $# ( % ! * % ! *$ .+ = % ! &; ' . % * # % 3 4 8.5-2: 0 " ? ? ! ' ; ! 8

&@ 0@ 236 142 103 107 106 137

/- 32.50 44.30 74.12 111.46 631.16 137.26

! : # . ! & 1 ! !

) +; ? , 2543.

.+ < 3 4 ' +.? % % (

$ % < 3 4 * $ .+ < = !.# "

% % ) ! A (

$ (Concentration of land size)

) ! ! A (

$ ' (concentration of land ownership) . $ + 2% ! & + $ !' 2% ! ' ! $

+! + 99.76 ! % 25 "

# ( 6.31) % ! . ). . # 3 %? . $ ; ! ' .# ! % 25 "

# ! + 90.81 ( 6.3-2) . % ! # . . # 3

(

$ A & 1 ? & # 3 200 " * = / . .3 . .3 .$.1 ) + !

* ! + 29.7 + 14.7 + 25.3 + 12.0 ) + + 29.5 % $# ! # ) + 500 " * ! + 21.5 + 9.4 + 17.9 + 9.1 ) + + 18.8 % $# ! # ) + 1,000 " * ! + 14.9 + 7.7 + 11.1 + 7.1 ) + + 6.3 % $# ! # ( 6.3-6) # ) & # 3

# 3 ! A (

$ $ ! ' * 200 " ! + 57.3 % $# 500 " ! + 36.1 % $# ) + 1,000 " * ! + 19.9 % $# ( 6.3-11) . % ! * . ? " (

$ ! ! % 25 "

# ) + (

$ % & 1 & ) + # 3 ) + !( # 3 ) + ! (

$ 200 " ! +! + 28 500 " ! +! + 19 ) + 1,000 " ! +! + 11 % $# $ 3 4 . .+ = ) & % ( 8.5-2) +% ! $ " 3 4 ! ( " !$ ! ! + ! 3 '% 8 4@ .) + $! " ..+ # & 3 4 #

" &

8-24 8.5-3: ! " 1/ % (

$ 25 "

# ! 25 " ( 100 " ! 100 " ( 200 " ! 200 " ( 500 " ! 500 " ( 1,000 " ! 1,000 "

+% ! $ " 1.00 1.20 1.40 1.60 1.80 2.00

! ? : 1/ # "! " # + ; 2.+ 3 4 + 2 % ! $ " ) +.+ ' !% * 1 ? H 3 B

, " & ,

, , ' D

@! ! . ! 4 ) + ? !$ .+! 3 4 . # " & . ! 4 3 4 ' + 50 % 3 4 $# ! 3 4 ) + . ! ? !$ 3 4 ' + 75 % 3 4 $# !

3 4 = # 8 ) + # ' ; !.+ 3 4 <! ! 3 4 # *$ .+ ) " ! 3 ' % 8 4@ .) + % @ A % + 8 8.5-4 : + 3 8 ' ; !) + ? !) + !

) 4 ! +! ) + 8? 2 3)

0% 0% 25% 50%

&@ -,

$# 3 4 * # 8 ) + ' ; ! 100 )

0.25 " ) "! 3 4 .+ ! 3 4 # # ' * 4 10 " ) "! 3 4 .+ ! 3 4 ! # # ' * ? ! 5 " ) "! 3 4 .+ 3 4 ! # % % "! 3 4 *$ .+ = ! % A ! " (Stake holders) ! # +; ' . 2& = !

8-25 8.5-5 : ' ' -, " 8 ' ; !) + ? !) + !

) 4 ! +! ) + 8? 2

' ? I

0.25 " 0.25 " 5.00 " 10.00 "

! : # . ! & 1 ! !

) +; ? , 2543.

8.5-6 ' ' 0 + 3 .# $# 387 " 325 A "! 258 ? ! 261 ' ; ! 225 8 261

" 23.92 24.32 25.25 40.46 0.36 0.47

! : # . ! & 1 ! !

) +; ? , 2543.

% % "! 3 4 . # .$ * ( 8.5-2) ' % % "! 3 4 ! # " % ( 8.5-5) $

" A "! ? ! ' ; ! ) + 8 24, 25, 26, 41, ) + .36 0.47 " ! # ( 8.5-6) /+ * ! # % % "! 3 4 $ .+! # % ! ! ' . $ * ) +$ .+! . +; ' . 2 ' & A ! " ! 4)

!! + % ! 2 A ! * 8.5-7 " ' , E ) ! 1 2 3 4 5 6 ,

' (- ) 50 100 30 100 1 5 286

& ,

% "! " # +"

? ! ! 8 & ; # "

?N ?!N ?!N ; & !

8-26 !! $ + ! " % ) +% 3 4 % ! 2! * 8.5-8 : , 0 " , ' ! "' ' ' , E ) ) % % . ! ! $ + ! % % (" ) " ( ) 3 4 1 50

?N % 30,000 50 2 100

?N "! " # +" 30,000 100 3 30

? ! 3,000,000 25 4 100 ?!N ! 200,000 90 5 1 ?!N 8 6,000,000 0.75 6 5 ; & ! & ; # " 10,000 5 , 286 . 8.5-8 .+ < .# "! 3 4 * & . ! ! $ + ! ? ; & % # . ! 4 % ! 2 * & . !% ! 2 & . ?!N ) % & . ?N ! $# 3 4 . % % "! 3 4

) $ .+ ) !! $ " % . ! $ # " ! $ ) . $# 3 4 ) +) % 8.5-9 : &@ ' , E ) ) ! $ + ! " . ! % ( ) 3 4 (" ) 6 10,000 & ; # " 5 1 30,000 % 50 2 30,000 "! " # +" 100 4 200,000 ! 90 5 6,000,000 8 0.75 3 3,000,000 ? ! 25

8-27

8.5-10 : ' , E ) ) % ! $ ! $ 3 4 3 4 3 4 % + ! 3 4 % ( ) 3 4 ! (" ) " (1,000 (1,000 ) ! $ ( ) ) (%) A 6 5 10 50 1 500 50 250 1 20 30 600 6,000 50 3,000 1 30 30 900 1.2 1,080 50 540 2 70 30 2100 (2.0)1/ 42,000 100 42,000 2 30 30 900 (2.0)1/ 18,000 100 18,000 4 45 200 9000 1.4 126,000 50 63,000 4 45 200 9000 1.6 144,000 50 72,000 5 0.75 6000 4500 72,000 100 72,000 3 25 3000 75000 1,200,000 75 900,000 , 1,170,790 ! ? : 1/ ) "! " &; + ; 2 < 3 4 + 2

. 3 4 " # 3 4 = ; H % % % # = 6 ; ) +! 3 4 * ) + 1.00 ( + 2.00 & $# 3 4 . ! $ !.# = ) ) % ! 2 A ' ' !& = " ! 3 4 .+ &; ) +3 4 ! 2 A $

1,170,790 ( 8.5-10) ! ! 2 < .# 3 4 ..+ &. A ! $ % * ' +( < " <.+"! $? ! ! 2 < ! (% A * H & ) $2 . ! & . * $2 . <.+

' N & ) ! 2 ' ;# + $ !! $ ) +.+ # .# % ! 2 % & ) A " ; & ) A " #

# " . (land readjustment) ' + ; 2& # " &; ' N 3$ .+ % + !& N $ (land bank) " ' $ ! + ! 2 A .+ 3 4 8 # +; N 0 2 . ?!N = % ! 2 8 # +; N 0 2.+$ 3 4 &; % ! . + $ !' 2 ! * ! $ ) + 3 4 % % H % + 8 ! < 3 4 " ) 8 # +; N 0 2.+ 3 4 * & ) + $ A + $ !' 2 ) +& % + < # 3 4 & . ?N ) +. ; & ! ! 2! ! $ & * ! " 8 # +; N 0 2 3 4 8 +; N 0 2$ " < # % )A $ % 8 +; N 0 2 ' + ; 2& # 3 4 ! &; # ? # ? ( % 8 +; N 0 2 "

8-28

8.6

' ! "

. A 8 4 $ +A . . ! $ ! < & ) 01 +.? ) + &; + ; 2 $ ' . # !% ) + " * 1) $ # % &; + 3 H ' . ! ( +% $ ! ! + !% % % ' * .+ # & A ) ! + ! 8 4@ . . )A ' . $2 + ! % $ $ " Y ! $!) + ) ! & $ ! # $ 1 $ &; )A &; .+ = "% # $ 1 .+ # " &; & 4 + .+ & + ; 2 ? " 2) $ . + N Q& ! & ! N Q; $

/ ' ! & $ ! & N +; ; .+" ) + # & . N Q ) + + = " & + + 8 $ # .# ) + 3 ) 3) . + @ % ! 3 + +.? & ? . % + 8 ' .+ # ! &; + # ! $ $?!! & +.? % (

$ = ' * @ % 01 % &; % + N 3 ' 4) $ $2 ) + ! . ' & 3 '& (? + $2 Y ! ) + N # 5) $ . + % ! & N ; % " &; + ; 2 . $

% + % @ ;?!; ) + $2 ' G ; T 3 .& A ; 3 & . ) + 6) ? ) ! 3 4 # ? ) + ! 3 4

) + & !@ + ! 3 4 " ) + ! $ ? ' 2 & = % # + ! $ ' 2 . ' ! 3 4 # ? ) 3 4

) + ( 3 4

) + . % ! N Q 8 ) ! ) ! 4 + &; + ; 2 ; ' = 8 , ' # N? . # " , ' ! =

11 * / ) + 11 3 4 ' 2 $ $ ?! + # $ 1 % . < 3 4

) + . ; ' + ; 11 3 4 ) + &; @ 3 4 7) $ ) +' G + 3 4 % < 3 4 ! * *3 4 $ .+ < . $ ; 8 4@ . . ' 2 $ ) + ! + ! 3 ' 8 4@ .) + $! ) " 8) N % ! ) + " & . ! & 0..? . . ' ' !8 3 '% &; " = $ !

.+A & &; + ; 2 ? 9) $ # ( * "! &; + ; 2 . 3 + N $

( = NPL ! &; + ; 2 ! & + ( N % . * ! ' &

8-29 " &; + ; 2 !$ ! ! + !% ) +) . =

! & % @ = A #

& ; &; + ; 2; $ ) + " $ ) & . %

. * = 10) $ & ! 8 4 ) & . ' % ;?!; . . '

# " ! ) + % $2 " !) % ! @N ! 1 '

A & ) & ! N % ?$$ ) +;?!; ! % *

4 , < , @N ! 1) ; . " '? N8 ; 2540 +! ! )' ) +' ; 2 +! ! '.8. 2497 ' + ; 11 ) "% ' ! ! +! ! (/ 8) '.8. 2542 ' + ; 11 ) "% ' ! ! +! ! (/ 9) '.8. 2543 ' + ; 11 . ' $ ; ' '.8. 2511 ' + ; 11 _ "! '? N8 ; 2484 ' + ; 11 _ ) ; '.8. 2507

' + ; 11 _ ;?!; '.8. â&#x20AC;¦. ' + ; 11 . ' 4 ! '.8. 2517 ' + ; 11 T ' 4 ! '.8. 2518 ' + ; 11 ;' ? '.8. 2518 ' + ; 11 . + ' 2 X_ ' +! 4 2 '.8. 2479 ' + ; 11 $ + Â&#x2018;2 '.8. 2505 ' + ; 11 ! ! '.8. 2490 ' + ; 11 A !

'.8. 2518 ' + ; 11 N ?% '.8. 2535 ' + ; 11 ; ! ' 2 ' ' ; !) + ? ! '.8. 2542 ' + ; 11 ! ? '.8. 2520 ' + ; 11 $! ? !) + 8" '.8. 2522 ' + ; 11 4 + $ '? N8 ; 2457

' + ; 11 8 '.8. 2496 ' + ; 11 + ; ? '! $ '.8. 2528 ' + ; 11 3 # ) + $2 # '.8. 2537 ' + ; 11 3 4 # ? '.8. 2508 ' + ; 11 3 4

) + '.8. 2475 ' + ; 11 # $ % # + ! 3 4 # ? '.8. 2529 ' + ; 11

& *# " '.8. 2496 ' + ; 11 $ $?! $ '.8. 2522 ' + ; 11 ' '.8. 2507 ' + ; 11 $ +) ; '.8. 2537 ' + ; 11 (? '.8. 2535 ' + ; 11 *# ! ; * ' '.8. 2521 ' + ; 11 ( '.8. 2507 ' + ; 11 '.8. 2535 ' + ; 11 '.8. 2535 ' + ; 11 !) + 4 $? 3 ' ) ! '.8. 2535

' + ; 11 4 $ ! + ) +$ ! = + % !

'.8. 2535 ' + ; 11 $ ;? '.8. 2522 ' + ; 11 $ ;? (/ 2) '.8. 2534 ' + ; 11 $ ;? (/ 3) '.8. 2542 + $ + ! . ) ; / 9 ('.8. 2529) , 0 " D,

28 . . 2522 ! $ + @! ! 22 ! (? '.8. 2525

8 . . 2526 ! $ + @! ! 26 . . 2528 ! $ + @! ! 1 '.8. 2530

13 . . 2532 23 . . 2533 10 . . 2535 17 . . 2535

4 !" . . 2536 . ) # 22 .$ *.1. 2538 . ) # 17 *.1. 2540 . ) # 29 *.1. 2540

30 . . 2541 ! $ + @! ! 8 '.8. 2541 ! ; 82, ? I D 0 , - < , 0 F ? '! $ # ' !'2 N !, 2537

! 84 = , ' !'2 . !' N2' ; 2 ! 93 = , / ' 84 17 ?!3 ' N2 2537 ' !'2;?! ?! 2 4 + 8" .# ? '! $ ! 2542 "&@ = +2541 ! _ "! 2537 98 = , R -, !' G , /" ? ' '.8. 2524 !' G , + /" ? ' '.8. 2527 !' G , (/ '.8. 2528 !' G , !) (/ " B- )A &; '.8. 2536

!' G , !) !, S 4 ?.B.2540-2544 '.8. 2539 !' G , (/ ?.B. 2541 '.8. 2542 !' G , 0 , @ ,? O "&@ = ", 2542 '.8. 2542

+! N !; , 2 8 2, $2, ) ' ! ?1, @ ' 42 ) + $2 ' ' 8 " B' 1–2 4 4 . 1 8 2 .# ? '! $ '.8. 2533 + 4 ) + 2, O 4 E + & ! 3; ? 2 200 B ? .# 3 '' !'2 ? '! $ '.8. 2525 + 4 ) + 2, 100 = " ! " E '.8. 2535 + ! " , 0 , T " , - ! -' :; 0 , ' < # % ? $ + ! # ' ) "% 01 $ !

% 4 ( .) '.8. 2538 + 8 2 $ ) + ) ! ! !$? 3 ' ) !, “ ,! " 04 ? ! ,' " B- ” ? '! $ : 4 ) ' * * .# , 2542

$ 3 , "3 4 +. $

$ ", # 2542

$ + ! . ) ; , '.8. 2526 $ + ! + $2 ; ' G ; .” ) + + # $ 1 ! % N ;?!; & ' ; 3 ') +3 ! 011 ( ” ( A /4,/ : "& @ && ? . 4 ?, 0 : ( ;?!; ( ' G , 2536 $ + ! 8 4 +. (

$ , A 8 4 : , < , ( "& F 0 + . [0 $ !$ < “ +. (

$ ” . # $ + ! ' G 8 4@ .) + $!) ; # % N @! $ + ! + $2 ' G ; ( . ';.)

$ + ! + $2 ' G ; , : A , U / ? ', 2541

$ + 8 4@8 2, B% 0 B% ? & I A 0 3 ' ! " & I A 0 ( " B- .? 2! , '.8. 2527 .# 1 . " / "

, E/ ? O B D &' / ( , 0 ( . 8 4 Y ; . ) ( ? ', : Y ; . , 2532). . ? ! , B ? 0 ' 0E @ ( ? ', : ?%?!) + ? .# , 2541).

. !8 Q ` ) +$ +, " O ' 4 @ ( ' R ”, ( ;?! ; ( ' G , ? ', 2535.

; G 2 82 G 8 2, < , A T / 0 ? '! $

011 , 2540 "; $2 ; ; , T ? "& 0 ,, 0 - ) & ' G 2517 "; $2 ; ; , “' 0 T ? "& 0 ,, 0 - - ) & ”, T / 8, # T ' 4 ! + 4 ) + 2, $! '.8. 2519

. 2 . 2, :; F 0 ' J ( ? O / # T ' 4 ! 2524 . 2 . 2, :; ! " ? ( 0 " S +;? ! ; % ! 4 8 2 ) % 8 4@ ." $ + 8 4@8 2) + N? . ! 4 8 2 2529 . 2 . 2, B DB E U < ! " $ + 8 4@8 2) + N? . ! 4 8 2 2530 N $ , ' G ; ) + ' N !; 3 ! 3 $ +

) +) [`$, 4 A B E ? WXY W ? O / ' " B- U B D &, !4 2543 8 Q ? , "% ; ! ) + ' N !; ” ( A /4,/ : "& @ && ? ? '! $ : ( ;?!; ( ' G , 2536

8 Q ? , < , , / , 3 , ! " A ? '! $ N !, 2538 8 Q ? , DA , ; ? '! $ # ' !'2 1 ; , 2542 + 1. ? , 0@ < , 0 ' !'2$ * 4 ? '! $ ' !'2.? 2 ! , 2538

' ? +;T, T ? ,, + 4 ) + 2, N $! 2528 3 ;? ?" , 0@ A < , ? '! $ , 2536 3$ ' ? ) +$ +, ! ? O < , "& @ &( 0E 0

F ? '! $ . $ + 8 2 ! !$# ) , 2538

.) 2, " B E < , - ,2 ? '! $ " G ' ;, 2526 2 ! , B% 0 ,-, , " ,( (/ ? ' " B - !' G 2535 ; . 2/ !) (/ " B- ? ', : !' G 2539.

8 ! " 82, :; < , ! " ' (/ @ & D & ( ' R 3 $ ; 8 2 > .? 2! 2538

8 ! " 82 ) + U4 ?1; , "' G 3 ! 011 ( & + 8 " ” ( F"! A /4,/ : ! "0 , 0 - A /4,/ ( ? / ?! " , :;; F ? '! $ : 4 ' !'2 .# , 2541 8 ! " 82, “ & ! ,' D A ' /4,/ ! " 400 ( DA , ;” F E ! ,- 2540-2541 ? '! $ : 4 ! 2' * * ) 2' ; .# ! ; , 2542 8 U4 Q, 0@ A ", < , , ' !'2$ * 4 ' N ' !'2 ? ', 2537

8 2 + ' G ; ) ; , ' , ? I D " , ( / = 2530 # $ + ! ' G 8 4@ .) + $!) ; 2531 8 2 + ' G ; ) ; , !) ? O / ( / ? O B D &! "

0,! / S 7 ('.8. 2535 – 2539) # $ + ! ' G 8 4@ .) + $!) ; 2535 ? N ' . +' N?, T ( " B- , T / 261, ! $! 2539 ( . ' ' G + 8" , B% " , 5 F 0 2539 ( . ' ' G + 8" , B% T ? ,' " B- , 2 A ( 2533 !8 ? 2, !) ? O B D &! " 0,! / S 8 (?.B. 2540 – 2544) 0 ? O 0J, $ !

. % @ $<! !' G 2539 !$ 8"'> 2, , 0 , < , 0 F - ? '! $ # ' !'2 N !, 2539

!. + 0@ A < , ? '! $ , 2538 !. 8 , ", < , !? ! "? / E ? '! $ , 2540 ! ' ; 2' 82 ) +N# ;+ +" 2, !) (/ " / E , 1:1,250,000 !' G 2515 2 !;.,!. . . 0@ A ", < , !? ! "? / E " ? E ? '! $ 4 2 , 2521 ? Q ( " , " ) +! 11 ” A /4,/ : "& @ && ? ? '! $ : ( ;?!; ( ' G , 2536

3 ;!; 1, ' , / ) ! < ( ! -' :; R -, ' / !' G 2538

3 ;!; 1, , 0 " D, : 35 = ! :; ! " R -, !' G 2538 3 ;!; 1, !) (/ ' / !' G 2538 ( ;?!; ( ' G , R - ! "0& . : A , ?!3 ' N2 2535 ( ;?!; ( ' G , . R /4,/ ( " B- : ! ? O ! 1 _ X % 3 ' !% _ ;?!; & + 8" !4 2536 # ? !) ? , " A ? T " " 2 '.8. 2542 # T ' 4 ! + 4 ) + 2, “0 , , ' T ( " B- ”, ? ', ! $! '.8. 2519

# T ' 4 !, A 0 : ' 0 & I A 0 B & E .-/ 0E / / ; / 6 '.8. 2520 # T ' 4 !, 25 = T 6 , 0, 2543 # 8 4@ . 4 , A 0 , + +;?! ! ;; 8 4@8 4 ) + 8" 8 4@ . : N $ , '.8. 2534

# 8 4@ . 4 , F ' " B- ? ', ( ( B H )

# ) +)A ) !, ! "!) ,! " 04 ? ! ,! / ?.B. 2540 – 2559 # 3 ' G 8 4@ .) ; , !) ? O B D &! " 0,! / S 1 (?.B. 2504 – 2509) '.8. 2503

# $ + ! ' G 8 4@ .) + $!) ; , B D &! " 0, B 36 /

- N $! 2542 # % N 3 A ) 4 ! N 2 , % $ + ! N $ 3 A ) 4 ? & B% ( , 0 04, (/ " / E ? , 2542

# . ?!N , ;/ 0 " , ?.B. 2543-2546 @ @ & 4,A '.8. 2542 ? ) ? , 0 , I < , - ? '! $ + ' , 2535

' ; 8 4 2 " ? ! " ! ," +! +;? ; 8 4@ 8 2 ) ! 12 ! ? % N ! N ;, '.8.2542

' ; 8 4 2 " ? " +! +;? ; 8 4@8 2 ) ! 11 ! ? % N ! N ;, '.8.2542

N ' 8 4 2, ! " :; T ? , ! $ + 8 2 .? 2! , B 16 / 2 !4 2539

N ' 8 4 2, A ( , < , T : :; ! "' ! $ ! & $ 84 B 8 . 2 . + 1. ? $ + 8 2 .? 2 ! 2539

?1 82 Q ? , 0 , I < , ) , ? '! $ : N !, 2538

? 'N? ., ' < ! " 4 ,? ( ? , " B / 29 'U43 $! 2543 ' 84 9 $ + ! + ! ; 3 A ) 4 ($ .) 2533 & @ ( ? I R

, ,( < ) - ' - (/ " / E (

. 5109 6/75 22 ! (? 2533) $ + ? ! 2526 " "/4, 4 , $ * 3/2526 7 ! (? 2526 + 3.2 ' 2 ? N !, T < , ( , ? " , J&? "&4 & , & ' N2 11 ! > )A + 8 2 > .? 2! , 2520 ' 2 4 28 , , < , ( @ A F 0 ' N2 11 ! > 3 $ ; 8 2 > .? 2 ! , 2539 ! ; ? ,?E S 5 4, ? AE 2538 8?3 4 2 ' .3 , “! 0 ” & +;?! ! . ) ! ) . 2, . + 14 ? $! 2543 . ! N ( ( 2' 42 ? ; Q, “ ' @ T ? ," & +;?!! . ) ! ) . 2, . + 14 ? $! 2543 . ! N (

! ? ' ) @ & D& , 4 / ? A, 40 E

' !'2 ! ' 2 / 21 'U8. 2537 3 '.8. 2537 N Q ; , :; , + !! ? 42 ' N !; ) + ) !% + 8" $ * 3 31 ? $! – 'U8. 2535 # +! , ", S 5 ", & &@ ! , 0

!) "&@ = ", ?.B. 2538 # @! 2537 # +! , ", S 5 ", & &@ ! , 0

!) "&@ = ", ?.B. 2543 # @! 2542 ? 2 , 0 , I < , ! B 29 / 1 '.8. 2526

3 ;!; 1 "A 0 " & +;?!! . ) ! ) . 2, . + 14 ? $! 2543 . ! N (

?; ^+ 84 ? , ' @ , A ( ' / , < , ' N2 11 ! > 3 $ ; 8 2 > .?Â&#x201C; 2! , 2539

' ; 8 4 2 " (/ ' & " " & +;?!! . ) ! ) . 2, . + 14 ? $! 2543 . ! N ( " B

Australian Development Assistance Bureau (ADAB), Tung Kula Ronghai Rural Development Pre-feasibility Study, Northeast Region, Thailand. 1977 Barlowe , Raleigh, Land Resource Economics : Economics of Real Estate, (Englewood Cliffs, N.J: 1986). Charas Suwanmala, Tambon Councils and Tambon Administrative Organizations: Capacities and Strategic Assessments , Department of Public Administration, Chulalongkorn University, Bangkok, 1996. Curtis A. Borden, Financial Management Consultant, Assessment of Increased Budgetary Allocations to Local Government Organizations, for the Asian Development Bank: June 2,2000. Dillinger, Urban Property Tax Reform: Guidelines and Recommendations, (Washington D.C.: World Bank , 1992). Farvacque, Catherine and Patrick Mc Ausland, Reforming Urban land Resource and Institutions in Developing Countries, (Washington D.C.: World Bank , 1992). Freeman, Myrick A., The Measurement of Environmental and Rosined Values: Theory and Methods, (Washington D.C., Resources of the Future, 1993). Harvey, Jack, Urban Land Economics (London: Macmillan Press Ltd, 1981). Hiroshi Ishijima, Rising Land Prices and Taxation Policies in Japan, & Real Property and Land as Tax Base for Development, edited by Isaac M. Ofori, (Taiwan: Land Reform Training Institute), 1992 Land Institute Foundation, and Planning and Development Collaborative International , PADCO, Bangkok Land and Housing Market Assessment (Prepared for National Economic and Social Development Board, 1990). Leman Group, UMA Engineering Co. Ltd., Team Consulting Engineering Co. Ltd., and TADE Consultants Co. Ltd., Metropolitan Reginald Structure Planning Study (Prepared for Nation Economic and Social Development Board. 1994).

Moormann F. R. and Van Breemen N., Rice : Land, Water, Soils. International Rice Research Institute, Los Banos. p. 185 1978 Nathaniel Lichfield and Owen Cannellan, Land Value and Community Betterment Taxation in Britain: Proposals for Legislation and Practice, Lincoln Institute of Land Policy Working Paper: 2000. Nathaniel Lichfield and Owen Cannellan, Land Value Taxation for the Benefit of the Community: A Review of the Current Situation in the European Union Lincoln. NESDB, Spatial Development Framework Project, A Spatial Development Framework for Thailand, (Draft Final Report), NESDB/ Norconsult, Bangkok , 1996 [b]. Chapters 7 (National Spatial Framework) and 8 (Strategic Thrusts: National Spatial Policy). NESDB, Spatial Development Framework Project, Settlement Systems Analysis, (Technical Report), NESDB/Norconsult, Bangkok, 1996[c]. NESDB, Eighth National Economic and Social Development Plan, NESDB, Bangkok, 1996 [d]. Norconsult, A Spatial Development Framework for Thailand, NESDB/NORAD, Bangkok, 1997.

Norman B.W., Report on the Comparison of New and Old Development Areas. Thaiâ&#x20AC;&#x201C;Australianâ&#x20AC;&#x201C;World Bank Land Development Project, Chiang Mai. Thailand 1984 Ofori, Isaac M (ed) Real Property and Land as Tax Base for Development (Taoyuan, Taiwan, R.O.C.: Land Reform Training Insatiate, 1992). Orapan Nabangchang and Warin Wonghanchao. Biodiversity and Natural Resources Conservation of the Thai Western Eco-system Forestry Complex CA paper Presented to the Kunming Biodiversity Conference, (15-18 October, 1999). Orapan Nabangchang, The Rapid Rural Appraisal on the 13 Hill Tribe Villages in Chinang Rai, Chiang Mai and Tak (Prepared for Japan International Cooperation Agency, 1994). Orapan Nabangchang, Review of Land Tenure System in Thailand : Constraints to Future Development in Respect to Growth versus Distribution Prepared for Japan International Cooperation Agency, 1995). Orapan Nabangchang, Breakthrough Initiatives for Urban Environmental Management in Thailand: A Strategic Planning Process (Prepared for National Economic and Social Development Bonard,1996). O'Sullivan , Arthur, Urban Economics, (Chicago: Irwin , 1990) Pamela J. Brown and Charles J. Fausold, A Methodology for Valuing Town Conservation Land, Lincoln Institute of Land Policy Working Paper : 2000.

Planning and Development Collaborative International Wshington, D.C. U.S.A. Land Institute Foundation Bangkok Thailand, Bangkok Land Housing Market Assessment , National Economic and Social Development Board Royal Thai Government and Regional Housing and Urdan Development Office for Asia U.S. Agency for International Development Bangkok, Thailand , September 1990. Smity, J. Whitelegg and N. Williams, Greening the Built Environment, Eanthscon Pubticalrons, Ltd., London, 1998. Thailand Development Research Institute, National Urban Development Policy Framework, Final Report, Volume I, Office of the NESDB, Bangkok, 1991. Tietenberg T. Environmental and Nalusal Resources Economics, 4th Edition, Hanger Collins Collage Publishers, 1996. Tuslikte J Land Policy Working Paper : 2000. Utis Kaothien, Douglas Webster, and Voravit Vorathanyakit, Urban infrastructure Finance: Thailand Discussion Paper, Urban Infrastructure Finance Seminar, Asian Development Bank, Manila, April 16-18, 1996. Utis Kaothien, Douglas Webster, Joroonsri Chyehard, Ksemsan Suwarnaral and Voravit Vorathanyakit, Local Government Strengthening in the Context of Decentralization : The Thailand Case, Regional Workshop on National Urbanization strategies and Local Government Development in the Context of Decentralization, Bandage, Indonesia, September 26-29, 1994.

Williams J., World Investment Report on Transnational Corporations. Employment and the Workplace. UNCTAB/ESCAP 1994 Willam Britton, Keith Davies, Tony Johnson, Modern Methods of Valaution of Land, Houses and Buildings. The Estates Gazette Limited, 8th edition 1989 Woolery, Arlo , Property Tax Principles and Practice , (Taoyuan, Taiwan, R.O.C.: Land Reform Training Insatiate, 1989). World Bank, Urban Development Under the 8th and 9th Plans prepared for National Economic and Social Development Board of Royal Thai Government by World Bank Assessment Mission), (Washington D.C. World Bank, 1997

.3-1

0) 3 ' D

@ 0 ; & 8 4 " # ! % @ ! ' & < 3 '% ! .+ # $ + 2 " & 1 = ! $ + @! / H % _ "! ) + 4 ! ! A $ $ ) +&; + ; 2 H ! * (1) &; ) + ! N Q (2) (3) ! & ) "% 01 # % 4 & _ ) ; (4) % $ + ! . ) ; (5) )A ' G 8 4@ .) + $!) ; (6) ) "%' + ; 11 T ' 4 ! (7) ) "% 01 & % _ "! (8) .# ) % &; + ; 2 ' ) + _ "! & ' * _ ) ; (9) +;?! . . ) "% 01 % ! ;; $ . (10) . . # . . ? ! 01 _ "! ) + (11) A +;?! . . ) "% 01 % ! ;; $ . ( A " A + . $ % ) (12) ! ) +) ) "% 01 # ) + ? ? ' * _ ) +

? ) ; & 3 ' ! * + 8 (13) ) "% 01 & ' * _ "! (! $ + @! ! 30 ! (? 2541) 1. (/ ! " , A . 3 ' &; % + 8" ) " = & % + * % $ !; . & N ) "% 01 Y ! ) + + + # & % "! ! ( T & $ ) + + ' & + ; 2 ? & &; ) + ' % ; $ + @! . " ! ! ! 22 ! (? 2525 " * . ' * _ "! ( "! " + 8 = _ ) ; & # " * (1) & + 4 ) + 2 ! ! !)A ) + % # # .) +.# ) + 3 + & <.3 & '.8. 2530 * *3 & # ) % $ + ! ' G (2) ' * ! + ! 4 ) ! 3 ' = _ "! & 4 " = _ " "! $ .# )

= ' * # (3) ' * .# ) = _ & ! _ "! # + 8 = _ ) ; ! >2 ! _ "! T "

.3-2

%. ' * _ ) ; ! 4 ? ? !) +! 30 " & # " * (1) & . # $ .# ) + 3 (Land Reclassification) & ' * 30 " & <. * 3 & )A ' G , / 6 ('.8. 2534) & = $ % + 4 ) + 2 ! ! !)A ) +

H % * * 3 & # ) % $ + ! ' G (2) ' * "! ! + !) 4 ! & ! _ "!

% . # $ ! _ "! ) + # _ " (3) ' * ! +) 4 & ! _ "! # T ' 4 !) + ; % . # $ &; + ; 2 # & # # .$ ! ! + ! % = >2& . # $ $. ' * 4 "! " ? ? ) + ! 3 ' = _ ! 2 & ! _ "! ) + ; % ? X_ 4 ' * ! + N 3 ' ( ! T ! . A .# ) + 3 !% .(1) ) + %.(1) & $ + ! . ) ; ' . # & = " ! T ! " .. # !% .(2) ) + %.(3) & # 8 >2 +! ! B 2497 & .# .+& (

$ /. . H # # & 0..? !% (2.4) & # " ) "! & % ' * # & T '

4 !) + ' G ) + & A ; # )A T

$ & .

& <. * 3 & 5 B ;. & ; % A ; . # )A T

$ !% . ( %

/. & # $ + ! ' G 8 4@ .) + $!) ; + ) ) + ) +& $ + ! ' G ; ) ; ( ;;.) $ $?!) + ! # & = " ! 2. 4 AE ! ", $ + @! ! ! ! 1 2530 ? N2 ) +! " " * . 1. ? B D & 1.1 % ; & ; (

$ &; + ; 2 = # 4 ! ? ! ) + 8 * & ! * (1)

N Q& ; (

$ & ! N $ $ ( ! ! & $ ! ? $ ' G ! ) +

/ + 8 # # & 0..? (2) ? $ + 3 4 # ) + ! $ ' 2 & % &; H & ; ) +% <.. # 3 4 !.# * (

$ "! & + +

4 % < ) + # 3 4 & ' . < A $ $ + * " ! " &; # + ; 2

! " ' + $2.+ < # "

.3-3

' = ! !& ) 01 (

$ .# ! ) +! " &; # + ; 2 Y * ' < # " ) +; & @! " ' !% * & # ? 4 .' * @ H

# & ) &; ' . ! H & ' * * H (3)

! $? !$ ' * 4 ! ' ' * # 4 ! $ ! ? ! ! 2" ! & 3 ' &; ' . !

H (4) # ' G 4 ) ' *

= 2 $

- ' * 4 & % ; + +! 21 " & $ A $ 4 ; ; % ) + ' ;; & ! ! ) ? & A ) + . ! ' !! $ % $ 4 .+ = + 4 $ . ? & 3 $ ; % ! !& ' G - ' * % 4 *# X & ' * ! $ ! ? ! ! 2 ! *# X ! # !

& ! +. A ' ; & A ) ; "! A ) +"! ) + . & ' !A A % ' ;& % * & "! $ ! + ! 4 ! *# X "! ! # ! & & A ) # . ' N?2' ; .+ # ! ) ) + + ' ; ! + ! ) + ( (5) ? ) +) "% ! 01 ' 84 ; * $<! . * ! * !( 68 " # . ' N ) "%) + ? . ) & # *! &; + ; 2& $ ' ) 01 % )$ # (6) . # $ ? 42 ) + *# &; N "! ? ) + ? ! (( & 4 ) + ! ( # " T " @ = A & $# ) + # ; & ' * ! 01 ? ) % $ ! ! (% 4 * & @ = A # (7) # ) + + 8&; A !

! & + # & ) <. ' & &; ' = 8 ) +;?!; A !

) +& @) + ; ! !& ' G 3 $) + !

1.2 & % _ "! (1) & ! ' G & % _ 8 4@ . .# 80 " & 3 $ ; ! !& ' G /' +& _ (2) ' ( 3 ' _ "! ( ) + _ ) ; 4 ? ? % 8 . !

(

= * % ( ; ) +& ! N Q) A $ $ & 0..? !% * ! + !) + ! 3 '% ' * (3) ) ' * _ ; .# 1.67 "

= % % ? 42 ) + % ' G

; . ) + # ' G ! % # "

.3-4

2. ? 0, . % ! ! ! .# +; "! 2.5 $ $

12 $ ! 01 & # ! (.# )

= A ? ? # & % _ ) ; A ; ) +A " # = +; *! $ ! ) 8 4@ .) +! 3 ' . ) + = % @ .+ $ ! % * ' * @ & # & ! ( * ; '" ! 3 ' ! * 2.1 $ . # & 0..? (1) & ! +; $ + 2 ) + ! ! 2 # .

+! 1.8 " & ) <.3 & )A ' G , / 6 & $ ! # $ 1 # . .? ! ; $!) +

N Q (2) # T & % % ; + 8 % T " ) ) +& % @& ) <.3 & 10 B ) + 15 B ! # & % @& +. N Q (

$ = ) ' G ) +% T & % ; & ! % * (3) & # $ . & ) <.3 & )A ' G , / 6 & &; A .# ) + 3 = & # ) + ? + )A & = + (4) ) +) "% ? ! + ! H ) + $2 & . ' ) "%$ !) & N % % + & ' G ) + 01 & . 2.2 $ . & $ (1) # ' * _ "! ( ? ?

. # = ' * _ ? 42) + _ 8 4@ . N + + ; 2 ) + ! +; ; ? ? % # ! . & ) 4 $# ( $ ! ! + !% = (2) & ' * ! _ "! # $ ." ) ) + % # & = _ "! ! _ "! ) ; & # . $ # " # ? + )A & # " ) & ; )A ' G , / 5 & = + ! # 4 8 # & ' * "! ! + ! 4

% !"

& ! + ! ' * *$ & N # + ; 2 +! 5-10 B ' & ' G 0.. ' * @ @ <. * . .+& ! N Q ; ' * .+ # .

H " ! ! . $ + ! + ; " & ! . * % * & $ = A # & ' * * . ! _ "! (3) & ! ' G 0.. % * ' * @ $ $ " . (4) ;+ & ! N Q & + +) $ & N # + ; 2 +! 5-10 B ) . & ! N Q ! 2

# "% ! + ! (5) & . # $ Y ! ) +)A !. % + 8) +) & ) + A ; !$ ! ! + ! * *& # . " ! ? .# ) + 3 ) + ! _ "! # ' * _ "! .# 128 " <.) (6) ? < $ ' G & . !' + ; 11 . ' $ ; ' '.8. 2511 ! 10 & % * ' & $ ! = N !& $! " # 3 4 .

.3-5

H ! &; . & . ) + & 3 +A ' & ) + $ $ T ' 4 ! . * ! ) & 4 ; *

(7) . * ( & % N $ ' = ) ? ? # . ) + T ' & . ) + T = " ! + N 3 ' < ) +; & 4 " " ! # = % . ! ! N Q& ( ! ! " 3. ? 4 E # & ! ' * ' ? 42 .# + 15 % * % * + 8

+! 45 " .+ !( % ? ) ; % 4 ' N?2 2 _ ) + % *# # N ! (1) & ! Y $ $?! ? ? # *# # N % ! ) + _ ) . # . ' N [ Â&#x20AC; [ % *# # N (2) . # )A )! & ' G % ? ) ; .# 16 " & ! (&; = *

? ) ; ) + ( ' A ) + !& 3 $ ; % ! ! !& ' G (3) ) "% ! + H . ! % 4 ' N?2 2 _ % % ? ) ; ' & . = " & 8 4. ? 0 ,, 0 # & ! &; ' . ! ? $ !! $ % ;

. &; & ; & 0..? ' . * = $!; )

$ ' $ !! $ & ' * H !$ ! ! + ! 5. / ' 01 ; % = & % + *! $ ! ' 8 4@ . $! ? 42 ) +$ !! $ % ; = . "! ! ( # & ) 01 ; % " & * 4 + % " /+ * ; % . # & ) ; %

= 2 + 3 ! G N !) + + ' ) + # * (1) ? ! 1 $

' ! ( # & = ) " * & . & & ;?!; ! ) +. & ! . ! _ ) + 4 _ & (2) ? ! 2 ; % % ' ' $ ' # " & . # $ . & ( & ' * ' ! * & ! $ $?! $ & ; . * ) + Y ' ' % ! & ! '. 4 AE! ", ' & ! $ ! = " " & ! ? N2) +! *

.3-6

1. 4 &@ ! " (1) ? .# ) + 3 ' & ( ( 2 ) . % & % _ ) ; ) + _ ! & ) <.3 & )A ' G , / 6 ' & ! ( # . !) +) # & ' * * " ! + ! (2) ? + )A & # ..# ) + 3 & = + )A U.T.M. (UNIVERSAL TRANSVERSE MERCATOR) ; !)A ! ) + ! _ "! ' & ! ! @ ? 2. 4 " ' , (1) & @ ? & ! ? + % ! N ? ! & ! + )A = + & ? # $ ) +. $ !

$ &; & # . X\ ! ?$ (2) ? & ! &; $ !' 2 & . # + % ! & 4 + $ % (3)& ) + . # + % ! % ) +' G & ! ( ; ! " (4) # & ! # + ' . # $ ; % % ! ) + 3. (1) & + + )A ' G , / 6 & ' !% $ ! ! (% $ + ? ! & $ + ! ' G ; ) ; ' ! # ) + $ !

$ "! & X_ % ? $ +

? ! ' # = 8 2 ) + . % ; (2) & ! 8 4 $ ! = " " & . * T ! # . & 0..? ' & . ! 3 '! % * (3) 8 4 ) ) +$ ! = " " & . * $ + ! ' N !; ' # $ + 2 $ )A +! ! ) +;

T & ) "% 01 H "! ! () "%" # ' (4) 8 4 & (3) & ! $ + ! ' N !; ) & $ + ! ' N !; ' . ) ) +% * . * + ' N !; ' & ' & + + $ ' G ' N !;

H 3. , ( ! -' :; @ ' < ( R ! / 3.1 , 0 " D, 0 . ! $ + @! ! 28 $! 2522 ) +! $ + @! ! 8 ?!3 ' N2 2526 " ) "% ' ! !! $ + @! ! 28 $! 2522 " # >2 ;

+; ; " * (1) ' * _ ) ; = ) + ! + ! ! " # ..# 4T ? ? & _ ) ; = .# ) ) @.+. & 4T % 8 ) + # $ $ + 15 " (2) & 4 "! & ? ?

.+ _ & 4 + _ ;?!; & "! * = % 4 A

.3-7

(3) # & # * "! & ! N Q ! +! ! ) + ! # " .# ) & ! ) " ; .+

$ $ & ("! &;

) ! N Q& ! +! ! ) ! (&; = @ )

( ' + ; 2& " # & ! !( % "! ; ) +"! &; *# # N ! + !&; # 4 " 3.2 , 0 " D, 0 ? F R I /4,/ ! $ + @! ! 26 ?!3 ' N2 2528 ?! & ;

4T ! $ ' ( 3 ' _ = * ;?!; /' +& % _ ) ; ! ! $ + @! 12 ! (? 2520 ) ;

= 3 ? ! * ? ! 1 = ) ;?!; % * B '.8. 2510 T !3 '( 8 $ VAP 61 ! )A 3 ! + 8% !)A + ;? L 708 = @ & ' ( 3 ' _ ) ; ' & " N Q ! +! ! " ? ! 2 = ) ;?!; % * + B '.8. 2510 ( 2518 T ! @ & N 8 & % _ ) ; & ) $ . ? ! 3 = ) ;?!; % * 3 B '.8. 2518-2524 .+ ?1 & % 8

# + ; 2 = ; $ !! 16 ) ' + ; 11 _ ) ; '.8. 2507 ! $ + @! / *( ! $ + @! ! 4 'U43 $! 2536 ' . ) "% 01 & % _ "! ! ( 4 $ $ # + ; 2 ; + 8 = % _ "! ) + + 8 % _ "! 4 $ $ + 4 ) + 2.+ ' ( *

. % _ "! ) + ! #

N ! +! ! & ( + 8 % _ "! " ) 4 ? ? & 3 4 A ? ? .+" N < A + T * * ! $ + @ !

) & . ( " 3.3 , 0 " D, , / T ' - @ B ( R ! / ) T , $ + @! ! ! ! 13 ! (? 2532 ;

4T % " #

8 & _ ) ; A T ! ! ;

* 1. 3 ' _ .+ ?1 & 4 % " #

8 = ; $ 1.1 = _ ! ! * * ! >2) + "% $ + @! & $ +;?! 4 ! 9 'U43 $! 2532 # " 1.2 4 " % " #

& _ * B '.8. 2524 ) + 1.3 = _ + 4 ) + 2 " $ + @! & $ ! < ; ' & 4 % " #

8 = ; $ " 1.4 * .+ ?1 & 4 % " #

8 = ; $ $ $ +"! 250 " 2. ?$$ ! N .+" ;

.3-8

2.1 = A % " #

8 & _ B '.8. 2524 2.2 "! ! # & )

H = %

! ) "! ' '

3. $ N ! ! ' & +; ; ( 3 '% & (

$ . !$ & # $ N ! !& &; " * 3.1 * "! 25 " $ "! 10 B 3.2 * "! 25 " ) "! 50 " 25 " $ " + 20 B 3.3 * 50 " % * " $ " + 100 B 3.4 ( &; + ; 2

"! &; 4 !

_ & $ = 2 % % ! $ + @! / *( ! $ + @! ! 4 'U43 $! 2536 ' . ) "% 01 & % _ "! ; 4. ' 0 " , & ! / .# )

. % _ "! ( ! " ! .# ) + 3

. % _ "! ( ! &; ) + ! N ) * .+( " $ + ! . ) ; ' ' . ! ! & H # " T $ + ! . ) ; " ! ! & +;?!$ * 4/2533 28 'U43 $! 2533 & $ + ? ! ' . ) ) +! .# ) + 3 " ' . = ) ) $ ! < $ + ! .# ) ) & $ ! & & " # * * ' . ! H * 1. ' * _ ;?!; ) + N + ; 2 +; ; &; ! $ ! & ! " # ) +

# $ 1 # 2. ! % <

= ;?!; 8 $ ! & ! # ! +! ! 3. A & 1 ) + = 4 !$ ! . . . ' # T 4. 01 # . % ) + . * & (

= % ? !

! ' * & & " # ) & (

) ! ! & # . = ! /+ * .+ % ? " 5. ) & $ + ! . ) ; ! & ! " # ' ! * ! ! & ! +; $ + 2

! ! 2 % " ;

& . N 3$ ' * @ & ! + ' # $ ! .+ # & . ?A # <. < % * 5. !) ? O B D &! " 0,! / @ " # Y ! . ) +

N & " ; . " # " & )A ' G 8 4@ .) + $!) ; / 7 ('.8.2535-2539) + 8& ; .. ? 4 / ' 84 ! 108 187 25 ? $! 2534 % 4.5 Y ! ' G ' N !; ) + ) ! * "% 4.5.2 +. ! N Q (

$ # T ' *

.3-9

30 " & ) <.3 & 7 B" 6. ! -'? " / ;; T ? , ' + ; 11 T ' 4 ! '.8. 2518 + 8&; ! * ) 5 ! $! 2518 ? ! + 8&; ! T . 4 1 N & ) + = A ; $ ; & !$ % # ? 4 # & A A 4 ! & + # 4 "! " $ ! = N !) + . + ; ) +.# A A ! & ; 01 % 4 ! $ ! ? ) . A & $ ! ? * & 8 4@ . $! !

$ % + 8 @ . &; N T & ) 1 0 . ! T ' 4 ! + # & ; .# ! # ! &; T < !! 01 ? $ * & $ ! 11 & ! H ) + T !% # & ! . ! ) "% ! ! ) 2 $ * ) "% ! $ * ) & B '.8. 2519 + + 1 B . + 8&; + # $ 1% ) "%& ! @! . ! + $

+ $ + 4 ) + 2 ) + + ! " 4 ! ! ) +) "%

' ;# + $

$ )

! ' 2 ' & $ !$ % * $ * & B '.8. 2532 ) "%' + ; 11 T ' 4 ! (/ ....) '.8...... " A ' . % 3 A ) 4 + 3 & $ +;?! 3 A ) 4 $ * 11/2532 ( ! ! 1) ! 'U 22 ! (? 2532 $+) 197

53 ! ?G 3 " ! ! A + 3 & +;?! ?G 3 $ * 11/2532 ( ! ! 1) 8? 2 28 $! 2532 ) +& ? " + 8&; = ! & ; .. ? 4 / ' 84 ! 106 149 8 '.8. 2532 ! A &; $ * ) 9 '.8. 2532 + # $ 1% ) "%' + ; 11 T ' 4 ! (/ 3) '.8. 2532 * ! + $

1. ) "% !$# " 4 " ' & $ % % % T '

4 ! % ) "%& ! (! 4) 2. ' ! ! & $ + ! T ' 4 ! 16 # ) ! * * 34 # ) (! 12) 3. ' ! ! & $ + ! T . 12 # ) ! * * 22 # ) (! 13) 4. # % T & ; . % * (

% .+ # T '

4 ! = ) & .# = .+(

% % #

# 3 = <" ) + # ! & ! & % 8

?% 3 % " (! 25 $ 3) 5. # & . . . ! # . # T ' 4 !& " ! !' + ; 11 * * & ! " # & = % T " (! 25 ) 6. ? ) "% # .% . . . !! 26 ) ' + ; 11 T '

4 ! '.8. 2518 & # + 3 H ! # T ;

.3-10

6.1 ? ) "%! 26 (2) & . . . ! # . # = N ! % )A # &; ' + ; 2% )A /' +

!" !$ ! % ; ! &; & T ' 4 !" ! + $ " & $ ! ! 6.2 ? ) "%! 26 (3) & . . . ! # . # = N ! % )A =

! A $

! = % )A +

! ! ) + * % _ "! ( !! $ + @! ! &; & T ' 4 !" 6.3 ' ! ! ! 26 (4) & . . . ! # . # & % _ ) ; ! $ + @ ! ! ! & # T ' 4 !& * ! T ' 4 !" "! # ' ( ! ! _ ) ; 7. & # . . . .& . * . % ! N $ N ) + $2.+% * * ! (! 29 $ 3) 8. # & . . . ! # . #

! ' 2 " ! !' + ; 11 *. & ) 4

( 4 ; ; * ! >2 N ) + "% $ + ! T ' 4 ! # * * ' &; # + 4 ! ' ! * & ! # . . & ?$$

& ' + .

= ?

T >2 N ) + "%& ?1 & = " ! $ + ! T '

4 ! # $ ! < ; % $ + @! (! 30) 9. ) "% 11 N % A ; & . . . ! # . % " # & $ ' ! & . . . % " # T ' 4 !& " ! *

& ! " # & = % T (! 32) 10. # & . . . = A (

! N Q&

! ' 2 " ! !' + ; 11 * (! 36 ) & *.+ /' + ) "% ! ' ) 01 4 ? ? % " 8 ) + # + ; 2& _ ) ; $

11 & ! 26 ) +! 30 " * " 26 $ < 0 ' Â&#x201E;3 4 !M# !/ # ' + + / / (& (1) ................................. (2) ................................. (3) ................................. (4) 8 !" / # !Â&#x2026; ) ( ' # 0 @ # 4 # !M# !/ # < 3 / # !Â&#x2026; ) ( ' #) (& ).!. . 0 4 / # (!& ) $! 4 # !M# !/ # < 3 < 0 ' Â&#x201E;3 4 !M# !/ # & !" <# 8 !Â&#x2026; ) ( ' # / # (!& (&0 ).!. . 4 4 / # ' !M# !/ # < 3 $ A $ 4 # <# 8 !Â&#x2026; ) ( ' # < ! 0A ' 4 # !M# !/ # < 3 (4) < / < 0 '+ 99 # !" < / < 0 '+ 99 #!Â&#x2026; ) ( ' # (&0 4

.3-11

' / # !" !Â&#x2026; ) ( ' # & $ < 3 "

(&0 ' / $ !" /% !M# !/ #

" 30 + / # ) # / < / ).!. . $ ).!. . 4 3 )8 + 3 $ & 5 #, (&0 $ / 0 4 / 8 / # & $! (1) 4 / # $ # )#+$ )4 + 3 (&0+% & + -. ! 0 + 3 3 & ) 9 (2) (2) 4 / # $ # . $ )4 + 3 (&0+% & + -. ' ! 0 + 3 & ) 9 / @ 0/ 3 (&0) ! 0 1 4 (3) 4 / # / 0 ) )4 +)8 + 3 / A 4 . 8.

! 0 2/(&0& 3 0 4 # )8 + 3 * 4 # .

8 !" 3 (&0 !" / # / 0 4 # A )#/,# / # 3 ' 3 ' ' -

/ 3 () 4 8 !" )8 + 3 )8 + 3 ' + / # / ).!. . $ 8 !" / # @(&0 3 8 (& # 4 / 4 . & / 0 4 3 & 4 (&0 # '4 0 ' ' ' / # 4 / <# . / 0 4 )4 +/ # ) / # . 0 / # 3 ' (& (

4 / 3 8 $ ( (& $ # . $ 4 ' ' ' / # & 4 . 8. 0 0 & (&0 #, / 3 $ / # ) 8 /4 ! 0A ' ! 0 2/ 3 (&0 /4 ! 0A ' / $ /4 $ (& / # / # 3 ) 8 3 $ + / # & <.1. 2510 + B< 0 , A (&0 (&0 ! +! % < Â&#x2020; / # / ).!. . 4 # 4 / 0 4 B< 0) / $ # )#+$ / # ( +% & (1) (2) (&0 (3) ).!. . 4 / # ) # / < ( +% & ' ' - - /4 ! 0A ' < ' )4 + # / !" ) +) % + !M# !/ # / @ 0/ 3 (&0) ! 0 1 4 ' # % + 3 $ / 8 / # / 0 ) -.

$ # )#+$ ) & 5 #, (&0 $ %9 $ + %9 8 !M#+ # !" $! / 0 4 A ' + 0 @ / # ' ' - $ 2 + +( + + % ' ' - (&0)#/,# ' ' - & 0A ( $ / / $ B< 0 & 5 #, (&0 $ / 0 4 " ? " $ !& ! 26 " ' ! + 3 .+ # ! &; & T % * + 3 $

_ ) ; ) .+ # ! * $ + @! .+ & $ ! < ; ) +

.3-12

' $ ! < ! . # & ' + ; U4 # % T ! A = ' ( _ ) ; & ) # ! # "! ' ( ! ! _ ) ; ! 30 = 11 . 4 ." !% ! # ) +! N

.+ ;

; * ' & " ! N Q ' & T ' 4 ! ?A ! 2 ! Y ! & +; ; . ! 11 & # . . . . & . & ?$$ & ' &; # . ?

T ' 4 ! ; ' ' ; ! ? ! N ?% 8 4 8 = . * ! $ !.# = & ' G 8 4@ . $! % 4 & % * ! ! 30 $ ! ) + $ ! () "% 01 4 ? ? % " $ $ % @& % _ " " 3 % * ( !! $ + @! ! 22 ! (? 2525) ?A " * 1. . ! ! T ! (. # & % _ & 4 ! " 3 % * * 3 ? ! " & + + ' ! * ! 2. 4 !% 4.1 .+" . ? N ! ! # & ! 30 ' $ $ '.8. 2510 .+" . ) & # 50 " )

$ ;

$ ; ; ) ! "! 100 " 3. N 4 .+" . . ! ! T .

;

; * < " !$ !.# ! ; * $ ! # ) <.+" ! N Q . . . %

! &

. .3 & ) 4 ! # . # " & ! 36 $ 4. N !% 4.3 ( )! .+ 3 & $ % ! 39 % ! $

) ) " ?$$

) = ! ) N ! ) < ! (&; $*# + ; ! ? " ) +( "! + $2.+ # " <% $ " . . .

( 4 7. ! -' :; ( ' R -, $ + @! " ! ! ! 23 ?!3 ' N2 2533 & + ! " # # . ( ;

# % 4 ) +( & % _ ) ; & ' * .# ) & = % _ "! ( ) + % N + ; 2 ' ' . ! & ) "% 01 (

$ & % _ ) ; _ "! ( ) + N + ; 2 A # . ! % + ! " ' 1. _ ) ; ! # . .# 1,285 _ * +! 158,880,045 " ! (

$ &; + ; 2 ! * * +! 35,204,205 " (22%) (1) ( ; 12,648 ) * +! 612,592 " (2)

4 1,070,702 * +! 4,485,658 " .# +! 5,002,821 $ (3) # 1,445,202 ) * +! 28,889,800 " (4) ( 11,321 * +! 350,142 " (5)

H (X < *# # Â&#x2018;2 , ,) 19,711 ) * +! 866,013 "

.3-13

2. ' * .# ) & = % _ "! ( ! # . .# 137 _ * +! 4,065,184 " ! (

$ &; + ; 2 ! * * +! 2,409,275 " (59%) (1) ( ; 434 ) * +! 30,564 " (2)

4 63,388 * +! 172,213 " .# +! 236,078 $ (3) # 95,378 ) * +! 2,120,027 " (4) ( 834 * +! 42,982 " (5)

H 1,070 ) * +! 43,489 " 3. N + ; 2 ! # . .# 9,604 ) * +! 6,222,825 " ! (

$ &; + ; 2 ! * * +! 2,629,281 " (42%) (1) ( ; 2,615 ) * +! 182,483 " (2)

4 90,425

* +! 325,532 " .# +! 383,115$ (3) # 182,520 ) * +! 2017,928 " (4) ( 2,441 * +! 34,125 " (5)

H 3,898 ) * +! 91,382 " + ! " + 4 ) + 2" !' . ) ) "% 01 $ !

% 4 $ $ # + ; 2& & % _ ) ; ) + _ "! ( ) ! 29 ! $! 2536 ! ! < $ $ + @! ' . ! $ + @! " ! ! ! 4 'U43 $! 2536 < ; ) + N ) "% 01 $ !

% 4 $ $ # + ; 2& & % _ ) ; ) + ?! & # " " ! + ! " ) + < ; & ) "% ' ! !% $ ! ! @ ! ; + 4 ) + 2 ' ! ! ! $ + @! ! + * 1 1.1 4 $ $ # + ; 2 ; + 8 = % _ "! ) + + 8 % _ "! 4 $ $ + 4 ) + 2.+ ' ( *

. % _ "! ) + ! #

N ! +! ! & ( + 8 % _ "! " ) 4 ? ? & 3 4 A ? ? .+" N < A + T * 1.2 & ! $ + @! %

) ! * * (1) ! $ + @! ! 12 ! (? 2527 ' + ; 11 _ ) ; (/ ...) '.8. .... (2) ! $ + @! ! 26 ?!3 ' N2 2528 ;

4 ! $ ' ( 3 ' _ = * ;?!; (3) ! $ + @! ! 28 ! $! 2532 # ! $ ' ( 3 ' _ = * ;?!; !! $ + @! ! 12 ! (? 2527

.3-14

(4) ! $ + @! ! 13 ! (? 2532 ;

4 % " #

8 & % _ ) ; A ! (5) ! $ + @! ! 13 ?!3 ' N2 2533 $ # . ( ;

4 ) +( & % _ ) ; ) +& ' * .# ) & = % _ "! ( (6) ! $ + @! ! 17 ! $! 2535 $ # . ( ;

# % 4 ) +( & % _ ) ; & ' * .# ) & = % _ "! ( ) + % N + ; 2 2 N 2.1 & % _ ) ; ) + % _ "! ( ! 3 ') ! 4 % (

$ # ( ' * _ ? 42 ! !

!! $ + @! ) & ! _ "! ! & # T ' 4 ! ( . . .) # " # T

. . . 4-01 ! ! T * 2.2 ! 4 " . . . 4-01 ! N T ) < ! N $ $ ! # = % _ ) ;

% _ "! ( ! N $# % ' . 2 N % $ + ! @! + 4 ) + 2 ) + @! + ! " .+) * % * 2.3 $ + ! @! .+) * % * + A ; . = +N . ' . _ "! . # 3 +.# ) + !

@! < !$ "! 3 ! T . = ! ) + % ? 2.4 ' . @ % 4 & ' . 2 N & ' . . @ = % ; @ "! ; . & &; 3 '( 8 $ ' -61 = @ & ' . 2 N 2.5 & $ + ! ! ! 4 A $ $ ! # = % _ ) ;

% _ "! ( & . . . 1; ; ' ! * . . .4-01 & !

N ! +! ! & ) A " . . . 4-01 & # 3 & 30 ) $ + ! ! ! 2.6 % ;?!; = ! ( ;?!; ' ; ! ( ; 8 ( N 3$ H & . . .

. . .4-01 & ) + * & !

N ! +! ! % 8 ) + ?% 3 (

. % T 2.7 ! _ "! ! ) + . . . ..+ # >2 N & 4 _

"! !$ ! ! + ! & . . .

. . . 4-01 & !

N ! +! ! 2.8 & ! $ + ! !A T !! $ + @! * @! .+ ) * + (1) A . ; # @! +.# % (2) A . ; + ! " +.# %

.3-15

(3) A . ; + 4 ) + 2 +.# % ! ! 01 ). N . . . 4-01 . 3 < ! 3 "! " &. @ ; 3 . " ! ? 3 @ & ! ! 8 ; = @! . " ! ! $ + @! ! 22 $! 2538 ! $ + @! ! 4 'U43 $! 2536 8. &@ ! ' (/ " / E ? ! " R -, ( ? I R ! / 1 )A ' G 8 4@ .) + $!) ; / 1 ('.8.2504-2509) # & 4 ' * % + 8" + 50 ' = ' * _ "! % ; $

' * & (

!A .# ) + 3 + 8 !! $ + @! ! 14 'U8. 2504 = ) +& ! _ "! # + 8' * * = _ ) ; ? ) ; ) + % 4 ' N?2 2 _ ! * ' * _ ' ? 42 H ! ! ) ! " ! ? ? % 4 % "

8 ) + # + ; 2 & 01 $ !% ) & &; + ; 2 ' ) + _ "! = 01 !

8 4@ . ) + $! $ + @! . ! ! ! 3 N $! 2528 # _ "! % * ' = ) & . ) +' G ' _ "! & + $ ' G ' N !; ;

' ! * " Y ! ' * _ "! % ;

+ 40 % ' * + 8 ) 01 ? ? # _ ) +$ !% ) & &; + ; 2 ' * _ "! < $ ! " & B 2531 + 4 ) + 2 & ! _ "! # .# ) ' * _ "!

= 3 4 + $

(1) ' * _ ? 42 = ' * _ ! 3 ' ! 2 # ) % & ; . ) + !A & % # + ; 2 < % (2) ' * _ 8 4@ . + 3 1 = ' * _ ! ! # ! & # T ' 4 ! # " . = # % +; ; (3) ' * _ 8 4@ . + 3 2 = ' * _ # % * ' & ; %

?1 % # + ; 2 ! >2 # ! "! & 1 < % ! " ! ) @ $ * ) + + ? ! .# ) ' * _ "! ! " # % ! ' N % " + & ' . . = ? # & # .# ) ' * _ "! ? ;+ "! ! $ ! ) + $ . ( B '.8. 2534 ! _ "! . " # .# ) ' * _ "! % ; % * & ! # % ! ' G ' N !; ;

! + & ' . $ + ! _ "! ) ; " ! ! ! $ +;?! $ * 1/2534 3 'U43 $! 2534 & ! _ "! # .# ) % &; + ; 2 ' ) + _ "! /' +& ' * _ ) ; 1

#$= % %. > $ $+ . > ! &, = " +& , + - * %. > ! & *)@ > $ $ + ., ( '$ * : , $*. *-+' ' - $ 1! ) *.1. 2535, & 9-21

.3-16

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

.# 19 107 ! 1) < ; & $ + ! ' . 2 N Q + 8 _

? 42 ( ? ) ; % 4 ' N?2 2 _ % ? ! *# ; * 1)

"! ( ' . 2" ! &

.3-17

# N ! $ & 8 ) +/

# & N ! ) ) + !.# . " ?$$

2) & + # !% 1) & ? ' ' 4 " 3) ( ! + # & = ? ? ' * & !

= #

+ +

4 _ ) + ) ! .+! # ! ! . . 4) .+ # + +; ' . 2& '. . . _ ;?!; ! $ + @! " & % ! ;; $ . " ) ' & " % ? ) + @ 3 & ! +;?! " 1.2 01 ; ; $ ! . $ $. . & +; ; " $ ! . # % $ $. . ) + @.# = ;

' ; ; $ ! & $ + ! . . ? ! _ "! @! ; + 4 ) + 2 ( + G 2 ? + ! ) = +N # ' . + .# A

) +.# .+;

' ; ; $ & ' * _ ( ' $2) # " # 3 ' ( . ; 3 ! ) + _ # 3 3 A ! # 3

;?!)' ) + # 3 ;!' . % ) 1.3 01 _ "! 3 $ "! " . .

. . ) ) "! " % ? @! " & ` . . ' % ? ' & ? # $ + @! & $ ! < ; ; ? 3 & 29 !4 2540 2. 01 A + . 01 . % 2.1 % ! & @! ; + 8 2 $ ) + ) ! ( ' 4) +N . . ? ! 01 A " A + . % * $ + # ' ' . + .# $ $ % A " A + ) +.# .+ # . & ) 4 ) " ! ) ) "% 01 & "! ! (. & " ' ' = ; ; 1 + ; ' +!

+;?! . . 01 % & $ ! < ; # $ + @! 2.2 % N & @! ; + 8 2 $ ) + ) ! ( ' 4) . * $ + # ' . + . & = " !) " & +;?! . . ) "% 01 % N ! 4 !4 2540 + 8 2 $ ) + ) ! +;?! . . 01 % & $ ! < ; # $ + @! 2.3 % 4 "8 & @! ; + 8 2 $ ) + ) ! ( ' 4) . # + ( ?A . $ ; ; & $ " + 32,000 & 4 & $ + @! ' . $ * 2.4 % "! " .# 5 ) $

(1) % %? '; . ; 3 !

.3-18

(2) % . ;?!' (3) % )

. )' (4) % # !& 1 . ? ;N (5) % ? . + 1) < ; & % .+ # " < ! " ! ' . $ ) + [0 $ !$ < % +; ; & ( %

# +; ' . 2 ' + ' . ) +" $ ! < ; . ? X_ 2) & ' G + 8 4 ) +' . &. +; ; " A + ! ! ? % * 3) & ! ' G N 3$) + % * ' * @ & ' * 10. & & @ & & 4 , :; R -, ! " $ + @! ! ! ! 29 !4 2540 & $ ! < ; ! + 4 ) + 2 A . . ' ) "% 01 % ! ;; $ . ( ? ! 01 _ "! ) + ) + ; % ) + ) ? ! ! @! ; + 4 ) + 2 ( + G 2 ? + ! ) = +N ' . 01 % ? ! * ) 27 ! $! 2540 = ! ! * * 13 $ * ! . . 70 ) +" % ? ) ? 11. ) "/4, & & ! -' :; ' , // 0 & ( ) - ) " & 0 ' ) $ + @! ! ! ! 29 !4 2540 < ; ! + 8 2 $ ) + ) ! A +;?! . . ) "% 01 % ! ;; $ . + ) ! ;; $ . ) +X_ @ ! 28 !4 2540 A " A + . $ % H " ) % 4 "8 % N ) + % ! * * $ + @! " ! < ; & ! ) * $ + ! ! # $ % H ! ! ;; $ . ! $2 + % ) ! ;; $ . ) + ) . ; & % & H .+ # " <

! " ! ' . $ ) +" [0 $ !$ < % +; ; & ( %

" $ ! < ; . ? X_ ) # . $ ; ; % 4 " $ !

. $ % % $ + @! ! ! < ; & # " * 1. % 4 "8 $ $ ?! 4 .# 1,156 $ $ ' * 11,485 " 3 # $ + ! " + 32,000 . . +! & ) 4 ) +& # . 3 & + + +! 1

. $ + @! ?! # %

.3-19

$ ; ;

H & (

= ? "! ) +.+ # & A

1,525 " 2. % N $ $ ?! 4 .# 2,526 $ $ ) +.# = . ' * & ) 4 * ! 37,890 " ' . & 4 . * $ $ + 15 " & " + 32,000 $ = $ $ + 480,000 ! = * * 1,212,480,000 3. % ! $ $ ?! 4 .# 3,084 $ $ ) . . ' * "! ! (. ) & ) 4 & ' * " . < $ & . $ ; ; & ) 4 # " . * $ $ + 15 " & " + 35,000 $ = $ $ + 525,000 ! = * * 1,619,100,000

# % N ) + % ! * $ + @! ! ! & ! ' . . * ? ' . $ ; ; & ) 4 " A + . $ % ! ! & + $ " # " 12. , ! "! ! -' :; @ ! " 4 4 ? I R ! " 4 ! / ( ? , I " B $ + @! " ! ! ! 22 !4 2540 ' . < ; ! ) +) ) "% 01 ' * _ "! .# ) = 5 + 3 ! + 4 ) + 2 & % (

T " * 1. R -, F ,, 0 " D, ! 4 01 & ' ( % _ "! ( !! $ + @! & $ + ? ! .# ) + 3 +.# . ) * $ + # . ' * ! $ +

? ! , ' . A . $ + # , ) & # $ + ! ' G ' . ' # $ + @! ' . ) ! $ + @! # % _ "! ( & ! & $ $ ! = . .# ) = ' * #

' * &; + ; 2

H ) ! & % # " ; . . . ) + ! = 2. R ! / . 4 " & ! _ "! ! ' * & . . . ) +& . . .

. . . 4-01 ) +. % <.. T ! _ "! " ! ' * _ ) ; & . . . # " # ! ! T ) +! 44 " !! $ + @ ! ! 4 'U43 $! 2536 ) 01 $ !$ $ % )A ! ! ' * "! !$ .+ # " T & . . . . " ! ! $ + @! ! 22 $! 2538 ! $ + @! ! _ "! ) + . . . " # % & ' * _ ) ; $ ! _ "! .+ ' * *

' * ! 3 ' = _ ' * ! 3 '

8 3 ' # 4 "! $? !$ ' * ) !$? $ ! + 8 2 ) +' * $ ? 42" & ;?!; &; + ; 2 ! ' * 3 % ;

' * ! $ ! ; / * ) + 35 % * " ) +' *

.3-20

*# # N ' * ! _ "! ! 3 +A ' ! ! ' * _ ; ' * _ ! ! "! ! 4 (

$ # * . & 1) ! _ "! ) + . . . T !% # & ) <. ? _ < 2) & . . . # A T ! % " # % T < 3) ' ) "% 01 $ !

% 4 _ & A T ! % ) ) + "! ! ' + ; U4 # % T & . . .

. . . 498 & 4 ! ! ' + ; U4 # % T ) & . . .

. . . 4-01 & 4 < 4) ' * "! !$ .+ # " T & ! _ "! ' . # = _

" = ' * _ "! + 3 H

& # ! . !% ! _ "! ! ) +$ ! A ; 3. R 4 E ,, 0 " D, . 4 & ) % _ ? 42 # % 4 % <.. ? " $ + @! " ! ! ! 10 ) + 17 ! $! 2535 .# ) % &; + ; 2 ' ) + _ "! % + 8 = 3 ' * $

' * _ ' ? 42 (Zone C) ' * _ ' 8 4@ . (Zone E) ) +' * _ ! + ! 4 (Zone A) .# ) .! $ $ . 3 '% <.. & ' * 4 . & ! ) % & ( !% <.. & *" ! ) "% 01 N T # % ' * _ '

8 4@ . (Zone E) ) + % ' * _ ! + ! 4 (Zone A) ! 3 '

! 4

8 # ) ) # _ ' ? 42 (Zone C) ! $ + @! % " # & ! ? ) % " & ! $ + # 5 X_ $

A ) X_ $ + ' * ( # 3

# 3 ) = $ + # A ) # _ "! % A ) 4 & ' * = $ + # ) +A ) # _ "! . = $ + # ) + % ? * ! 4 01 & ? ) % _ ' ? 42 & . ) * $ + # 5 X_ !! $ + @! % ! $ + # 5 X_ # .' * <. ) & $ + ? ! Y ) + ! # ' _ "! +.# . ' . ) + & # _ "! % # 0 % ? )A ) & ! _ "! # # + 4 ) + 2) +$ + @! " ) + ' & ) "% 01

% 4 = " $ ! < . & 3.1 # ) % _ ' ? 42& ' * ! 01 4 & ) <. < = ) ) # $ + @! ' . & $ ! < ; ! ' *

& . . . # " T 3.2 _ ? 42 !! $ + @!

H "! ! 01 4 & # ) % & ( $ !3 ! + 8" ' !

.3-21

3.3 ' * A ) % ) +! $ ! ! + ! .+ # " = _ '

? 42 "! ! 01 $ !

% 4 & ! _ "! # = _ ? 42 ! ! ) +$ ! ! + !& ) +' * * * & ! _ "! . # ) % ; . ) + Y ) $? !$ % ! "! & 4 ? ? % " (

$ $ 8 # ! ? ? % " (

$ $ & # ! ! / % 4. R 4 E , < , / 4 ! / ' ? A4E E R ! " R 4 E? I 4 , I@ / I 1 / I 2 . % ' * _ ? 42" # % * ' ? 42 ) ! *# ' N?2' ;) +' N?2 2 ! $? $ ' Y 3 N !; ; ? 3 ) + ' % ! ( ' + ; 2 8 4 . % +; ; ) +$ !! $ % ; * 4.1 & (

T ! @.+"!

N ! ! & ) A ? ?

$ $ & % _ ? 42 "! ; ! " 4.2 & ! _ "! # ..# 4 ) +' * $ $ & ; . ' # ! &; = % ! & . ' ? 42) + ' G 4.3 & ! _ "! ! % # % % ' * .+& 4 8 ) +

# & ' * ! + ! & $# ( $ ! ! + !& # ; ') + & ! A + ' N !; ) + ) !& ? * * & # % % & ; . = ) + !% ' * ' ! ! < % 4.4 & ! _ "! ! % ) + ) 4 & ' * # ! '

8 # + ; 2 H !$ ! ! + !% ) +' * @.+ ? N 3$ ' G $? 3 '; ) + ! ; ' * & ) + 3 $ 4 ! & @ . # & & ! _ "! + % !)A 4.5 & * ! ) "% 01 ' * _ ? 42& ) +' * + ) X_ ; ) + 4 ! 01 % X_ + H ' # . ' . 2 ' # N 8 # 4.6 N 8 ) +

# & ) 4 & # ! ! _ ) ; ' * & = % ? ) ;

= % 4 ' N?2 2 _

= % ? 42 ! ! & # .% % & ; . ) ) # ' ( ! N ! # ' & ! = _ ! ! = _ ? 42 ' * ? ! *# ; * 1 ; * 2 & # !% * # " ) # $ + @! ' . ) ! $ + @ ! # ; * $? 3 ' ? ! *#

% A A &; + ; 2 " ) +& & N . ' 84& # "% !.# . ) & ! " ) + # "%& &; ' * ' & A + ' N !; ) + ) ! ? # % % ' * & $# ( .# ' * ! + !& ) +' * + .# A " N = # $ 1

.3-22

5. ? I # / ? I

R ! 4 01 & . # * $ + # . % <.. & ! * X_ ; ) + 4 X_ + H & . % <.. & ' . 2 8 $ $ # + ; 2& ' * & ; . ! !

"! 4

" $ " ;

. ; ! )

"! ) !

) ) "% 01 & % ' . !! ) +) % ) +' * = 01 * * & A A ; & $ ! = N ! 4 & ! ? & # ) "% 01 $ !

% 4 & $ # ) "% 01 !! + 4 ) + 2 .+ ? A ) + ' ' 4 8 # !& ' * _ + 3 H " ) +& + 4 ) + 2 ! + ! " $2 $ ( ; .

3 # ) +;?! ; % ! ! ) 4 3 ' _ "! & ! ? ? #

+ # & = + +

4 _ ) +

) ! " ( ! + # & H = ? ? ' * _ & !

= #

+ +

4 _ ) +

) !& # ! ! / % * * & * $ + ! /' + . + A ) + ! " A ) + 4 ) + 2 A ) + ! ( '3 $) . # )A T Y _ ? + 3 & ? 3 $ ' & A & T ! + N 3 ' & ! _ "! " # . # )A . ' ) + _ "! & + ' * & ; . !( )A T [ Â&#x20AC; [ ? 42 ' N !; ) + ) ! ! ; ) + % $# ( ! !% +; ; $2 ; ) + $2 $ ( .+ A & . ' ) + _ "! = " = + ) +"! 01 $ !% ) &; ' N !; & ' * & # +! ' . . ? ? . +! )A & % # . ! ! ! ) +) ) "% 01 & ) + + 3 ' * ! ( . # )A . ' ) + _ "! & + ' * !$ !.# = ) + ! + ! & % % * +! = B H " & + 4 ) + 2 # !)A ' G 4 ) + 2& ; )A ' G ,/ 8 " ? ) "% !! $ + @! ! 18 ! $! 2540 ) ' & 4 ! !& 4 ) . ! 4 N !; 4 2 4 A !A ) + 4 ' & 4 ! ( + " . + ; ' ' ! * ! ( 4 3 ') ! $ ! !!

+ 3 $ @ ; ) + 4 & ! !& % ! ) "% 01 ) +' G 4 ! % * * * .+! A & 3 $ 4 /' + 4 ? ! 4 A . .+" + ; 2& + $? 3 '; ) +$ ! = % * ) + = !& 4 ! ([ Â&#x20AC; [ ) + 4 3 ' ) !& $ )A ' G , / 8 ' & ' G 4 ! 2 ) "

.3-23

& ; ) + % ; . . . N. . . ) + 2 4 & ' * ? ; "%A + + ) 4 /' + # # 4 * ) ! $ + @! " ' + ; 11 _ ;?!; " ) ) + ' & " % ? & * ; . .+" ! ! & + 4 ) + 2 ) + % # + +; ' . 2& ' + ; 11 _ ;?!; ' & ! ( # @ 3 & ! +;?! ! 1 " 13. ! -' :; ( ? I R -, (, 0 " D, , 30 , F4 2541) $ + @! < ; ) "% 01 & ' * _ "! !! $ + ! _ "! ) ; * 1. $ + ! _ "! ) ; " ' . ! $ + @! ) "% 01 & ' * _ "! ) ! $ ! < & ' . 2 $ $ % 4 & &; 3 '( 8 = ! @

) + # ! 8 & ' * _ "! "! & % ' * ' ! ! ! $ + ! , ? & + 4 ) + 2 ( ! _ "! ) ' . ? ! $ + @! % ) "% 01 & ' * _ "! /' + ! $ + @! 17 !4 2540 22 !4 2540 ) + 29 !4 2540 & &; ) ! $ + @! 22 !4 2540 ) "% 01 ' * _ "! & 3 ' ! * + 8 = @ & ? ) + # $ ! < % $ + ! _ "! ) ; " + ' . 2. $ + ! _ "! ) ; " +;?! ! 10 ! (? 2541 ) "% 01 & ' * _ "! ! ! < ; ! + 4 ) + 2 ! ! ) +) ) "% 01 & ' * _ "! ! + # $ 1 * ' = $? !$ Y ' * _ "! % ;

" & " . # ! ) +) ) "% 01 & ' * _ "! = 2 $

1. & ? ! " R -, 1.1 R ! / 1) ' * _ ! + ! 4 ) +' * _ ' 8 4@ . ! 3 ' ! _ "! " ! ' * & . . . # " # T ! @ ! B '.8. 2536 ) * ' & T % @ !U N QA . & # * (1) & ! _ "! ) + . . . T !% ) T & ' * _ ) ; $ ! _ "! ! 14 2538 # & ) <. ? _ < (2) ' * "! !$ # " T & ! _ "! # ! ) +$ ! A ; ) + ' ` & 4 & ' * ! !& . ' _ "!

= N ! & ! _ "! ' . !$ ! ! + !. ' * ! 3 ' _ ) < ) & ' * ) +! &; = ' * $ 4 " ' $? !$ + 8 ) + 3 ')

.3-24

.+ "! $ _ A & 1 ! $2 # ) + . . . *& ' . . # = ' * . = ) (3) & . . . # A T ! % " # % T ! ! % T ) & . . . # " ) +& # = "% &; . . . & 4 "! A ) +/

"! + 20 % * " = % _ "! .+ "! A ) +/

"! = ) ; ) +& # N . ) & ! % ! + ! ' &; ) "% 01 8 / # % 4 & % _ "! 2) ' * _ ? 42 ' ! ! !A .# ) % &; + ; 2 ' ) + _ "! & ' * _ ) ; !! $ + @! ! 10 ) + 17 ! $! 2535 # " ! # & ' * & ! _ "! ) % " ! 3 '% <.. ) + $ ! ! + !& 3 ! + 8 A . ) % & # * (1) ' *

= ' * _ ' 8 4@ . ! 4

8 / # & ! _ "! ' . # !$ ! ! + ! (2) ' * A . ) +! $ ! ! + ! .+ # " = _ ' ? 42 & ! _ "! # = _ ? 42 ! ! !$ ! ! + !& ) +' * * * & ! _ "! . # ) % ; . ) + Y ) $? !$ % ! "! & 4 ? ? % " (

$ $ 8 # ! ? ? % " (

$ $ & # ! ! / % 1.2 R 4 E , < , / 4 ! / ' ? A4E E R ' , E R ! " R 4 E ,, 0 " D, (? I 4 , I@ / I 1, / I 2 ! " ' 4 E R / ) . % ' * _ ? 42" # % * ' ? 42 ) ! *# ' N?2' ; ) +' N?2 2 ! $? $ ' Y 3 N !; ; ? 3 ) + ' % ! ( ' + ; 2 8 4 . % +; ; ) +$ !! $ % ; * 1) % @ .+"! # ' * _ ? 42 ! ! ) + _

? 42 !! $ + @! " # ! ! T ' 4 ! 2) & ! _ "! # .' * ! $ $ & ; . ) +% * + A $ $ ' # ! &; = % ! & . ' ? 42) + ' G 3) & ! _ "! + % . ' . 2 $ $ % 4 &; 3 '( 8% !)A ( "! ! & &; 3 '( !) ( 3 '' * * " = $ * ) ! = ' * _ "! ! ! $ * ) . # + ; 2 ! ! = ' * _ "! ! ! $ * ) ) + ' . ! ' @

) " ! $ $ # + ; 2 ! ! * H

.3-25

4) A .' . 2' 4 8 / # ! & ! _ "! . # % % 8 / # & ; . !% ' * ' ! ! < % ) + # ! ! ' & 4 8 / # !$ !.# = ' $ ; ' ) ( = ' *

) !$? $ ! + 8 ' * ! A + + N 3 '& $? !$ ) ' * _ ? 42 ! ! ) +! $ + @! & ' . # ;

4 !$ ! ! + ! ' & 8 / # ) & !

# $ 4

! . * " 8 / # & ' * ! + ! & ' * & ! ? N 3$ ' G $? 3 ' ; ) + ! ; ' * & ) + 3 $ 4 ! ! * ' . N & ! + ! % ' * 4 " $

" ) & # [ Â&#x20AC; [ 3 ' _ " 5) A .' . 2' 4 8 / # + 8 ! = ' * _ "! ! ! $ * ) & ! _ "! ' . # * (1) & $ 4

. ' * _ ? 42 * ) # _ ' [ Â&#x20AC; [ 3 ' ) ! $ 4

. ' * & !)A & ' * ! + ! ? N 3$ ' G $? 3 '; ) + ! ; ' * & ) + 3 $ 4 ! ! * ' . N & ! + ! % (2) "! ! ( $ 4

. ' * " & # $ $?!% % ' * ! & % ' ! ! < % ) +& + $ & . + 8 / # & ' ' # ; ' 6) # ! 4) ) + 5) .+ # "% &; ' * & = " & ) % ? 42 ' & A + ' N !; ) +/

) ! ? 7) & ? ; # ' G ' * # ' G /' +$ ! ' * @ & # ; ' 1.3 ? I #

4 E- ? & R -, ! 4 01 & . # * $ + # . % <.. & ! * X_ ; ) + 4 X_ + H . % <.. & ' . 2 8 $ $ # + ; 2& ' * & ; . ! !

"! 4

" $ " ;

. ; ! )

"! ) !

) ) "% 01 & % ' . !! ) +) % ) +' * = 01 * * & A A ; & $ ! = N ! 4 & ! ? 2 + ? I R -, ! " # 2.1 ( ! + # & H = ? ? ' * _ & ! ) +/

% ' *

8 / # ' ! !

= #

+ +

4 _ ) +/

) ! & # ! ! / % ) + ' Y ! & ! (

$ $ ' * & A !

# . & A + # A

. ' * # * ( ) +/

H ! ! #

.3-26

2.2 & $ + ! _ "! ) ; # ) &

$ + ! H Y ) + ! ? ? # ' _ "! + T $ ) +! 3 ' ' $ !! + N 3 ' ) + !U N QA & Y 4 ' _ "! % ; 2.3 & + 4 ) + 2 ! + ! " . & $2 $ ( ; .

3 # ) +;?!; % ! ! ) 4 3 ' _ "! ! & ! ? ? #

+ # & = + +

4 _ ) +/

) ! 2.4 & ! _ "! # !)A . ' ) + _ "! + ' * + )A 4 $

1) Y ' * 2) $ $?!' * 3) [ Â&#x20AC; [ ' N !; ) + ) ! ) + 4) ! - + ! A ) + + %

! & % & $ ! !!

# & = " !)A . , .+ # & . ' ) + _ "! = " = + ) + $ !; . & &; ' N !; & ' * 2.5 & % ' . # ) "% 01

) N &

! ; & ' * _ "! & ) <. = N ! < 2.6 & # +! ' . ? +! )A & % # . ! ! ! ) +) ) "% 01 & ) + + 3 ' * ! ( # )A . ' ) + _ "! & + ' * !$ !.# = ) + ! + ! & % * +! = B H "

0) 4 0 " , , < , ' (1) $ + ! ' G 8 4@ .) + $!) ; * % * ! ! 5 ) ' + ; 11 ' G 8 4@ .) + $!) ; '.8. 2521 # & !$ + ! ' G 8 4@ . ) + $!) ; + +N ! $ ) + !

! $ ! $ !. .

! + 2& 8 4@ .) + $! "! $ $ + @! ) * ) +& % N $ + ! ' G 8 4@ .) + $!) ; % N .'. A # # +! A # # 8 4@ . $ ) +A N $ ) + 8" = ! # ) % N $ + ! ' G 8 4@ .) + $!) ; # % ? $ + ! * $ + ! ' G 8 4@ .) + $!) ; ! " * 1. ) +) +& $ ! < ' G 8 4@ .) + $! $ + @! 2. ' . )A ' G 8 4@ .) + $!) ; %

H % # $ + ! ' G 8 4@ .) + $!) ; ) # $ ! < $ + @! 3. $ ! < @! & . ' G 8 4@ .) + $! @! % & '. 4. . & ! + + # $ + ! ' G 8 4@ .) + $! ) ; ; ) + @ . % * & . # )A ) + $ ' G ) + & T !)A (2) $ + ! . ) ; . * % * !$ !& ! 14 ) +! ! '.8. 2497 + @! + ! " = +N @! ; + ! " + ! N ! $ N ! +; $ + 2 N ! ! 2 N ! N !; + N !' G N ! ' N N ! ! 4 N ! _ "! N !N 42 A # # +! % N # $ + ! U4 % N # $ + ! ' G 8 4@ .) + $!) ; % N # ' G ; ) +A $? ?G "! .< $ $ + @! ) * N ! = ! ) + % ? ! # . " * 1. . '

& +; ; ! # 8 ) + * ; ' ! $ ) 3 ' 2. )A (

$ 3. ) +' G '

. & ) +; ; 4.

! % @ ! " ! ?$$ & ! N $ $ ' & +; ; &; + ; 2 ! 5. ?! $ . % !

6. $ $?! . ! +! ! ) + !

7. T ! $ + @! ! !

.4-2

8. ! ! & !

% # # . & ) $ + ! " ! < !$ 9. T

! 1 1 " & +! !

10. +

% $ # >2

"% .

! +! ! (3) $ + ! T '

4 ! . * % * !$ !& ! 12 ) ' + ; 11 T '

4 ! '.8. 2518 + @! + 4 ) + 2 = +N ! + 4 ) + 2 + ' ; 2 + ! " + ? ! N !; + N ! 8? 2 N ! _ "! N ! +! N !' G N ! ! 4 N ! ! 2 % N # 8 4@ . 4 N ! $ N ! ' G ;?!; N ! N ! +; $ + 2 N ! ! ? ! N !N 42 N ! 1; A # # +! A . N $ '

4 ) + 2 4 +N $ + ! ?! 4 ) + 8" +N ?! ;?!; 2 4 ) + 8" = ! !

"! $ $ + @! ) * . A ) 4 $ ) +A $? ?G" ! !$ % N . . . = ! ) + % ? ! # . ) +$ ! A ; & # ! % $

+ T T % . . . . $ $?! % . . . ! * # . ) +$ ! A ; " * 1. . % @ '

# ! &; & T 2. ' . # % T .

$ ) + # ' * .+& 4

( 4 ;

;

* 3. ' . # )A A ) + . ) ) & % T 4. ' . ?! ) A ) + $ T '

4 ! . $ &; . % . . . @! 5. ' . # )A A ) + .# A A 4 !& % T '

+ " ) +$?! $ A + ; 2% 4

( 4 6. # )A ! ) + # ? 4 !& % T !( . '

4 ! ? + N 3 '& A ) +$? 3 'A A 4 ! . N 3$ 8 4 ) + N ?%% 4 7. # >2 N ) +

"%& $

4 ) + ( 4 .+! N " . T '

4 ! . ) 11 ; ) + ;

* . + # 4

( 4 A " 8. # + & 4 ) + ( 4 A " . T '

4 ! T % # + ; 2& ) + T !)A A ) + .# A A 4 !

.4-3

9. # >2 ) + N & 4 ) + ( 4 & % T ! . . . . .

"%% ! ?! @ ! 10. # + . ' 2 ) + * % 4 ) + ( 4 A " . T '

4 ! . $ $?! ) .

H 3 & % T 11. ! T % . . . & = " !)A ) + $ " ?! . # ! ) "% 01 H % * . T 12. # . ) + +

H % T % . . .

(? + $2% T '

4 ! (4) $ + ! ' G . * % * !' + ; 11 ' G '.8. 2526 ! 4 + @! + 4 ) + 2 = +N ! + 4 ) + 2 = +N ! % N $ + ! ' G 8 4@ .) + $!) ;

N ! N ! +; $ + 2 N ! _ "! N !; + N ! ! 4 N ! ; 4 % N # T '

4 ! % N # 8 4@ . 4 ) +A $? ?G "! !$ $ + @! ) * = ! ) + N !' G = ! ) + % ? $ + ! ! # .) + " * 1. ' . # .# ) + 3 )A &; ' G ) + # &; % $ ! < ; $ + @! '

& % @ ! % " T 2. + 8 # % # . !! 11 3. ' . # ! '

# ! '

? 42 ) + *# '

& % @ ! % # " &; ) + # !& ) 4 " 4. ' . & $ ! < ; . * ' G + , % * & % & '

;

; N ) +) + # 4 & ! ' ?

! ' ? 42 ) + *# ! $ + ! # &; "! . # " ) + # 4 N !" 5. ' . + >2

"% $# % & $ + 2 .

$# % & ?

= /' + !! 14 6. + T % $ + ? ! 7. T

& ! ! # & = # . % $ + !

8. ! $ + @! ! ! (5) $ + ! . * % * !! 6 ) ' + ; 11 . '

4 ! '.8. 2517 + @! + 4 ) + 2 = +N !

.4-4

+ 4 ) + 2 = +N ! + ! " = +N ! N !; + N ! ! 4 N !' G N ! ; 4 N ! ! 2 N ! $ N ! N !

N !' G ;?!; N ! A # # +! % N $ + ! ' G 8 4@ .) + $!) ; A . N $ '

4 ) + 2 4 = ! ) + !

"! $ $ + @! ) * ) +& # . = ! ) + % ? $ + ! . ! # . $ $?! ) " . % # . ) + # . . ! * # . " * 1. $ . & H ) + # )A # * 2. ' . # % $ . '

& @ !

+ 8 !! 25 3. # . & % $ . 4. $ ! < @! .

$ & % $ . !! 32 5. & $ ! < ; & )A A . ) + ; + ) + + * # (

# & " + ' * ) N & & ;

* ) +

H . & % $ . $ + ! . .

6. # >2) + N + ! $ ) + ' 2

& & % $ . 7. & $ ! < ; & +! $ &; . & . & % $ . $ + ! . .

8. & $ ! < ; & # & = = N ! % )A # ' !

&; !

&; '

+ ; 2% )A /' + !! 43 9. . / ; %* 01 . !$#

$# ? N 2% . %

?$$ A ! " & % $ . !! 34 ) + ! 38 10. & $ ! <

$# 4 ) @ ! & ) * # . . !! 19 ) +&

. 11. +

% $ T ) + .

H . % # . ) + # . . 12. # .

. '

& = " !' + ; 11 * (6) $ + ! ;' ? * % * !' + ; 11 ;' ? '.8. 2518 ! 6 + @! + $ = +N + $ = +N + ! + 4 ) + 2 + ! " + 8 4 N + ? ! N ! A # # A !

= ! N !N

.4-5

42 = ! ) + % ? ) +A # 4 !N 42 = ! ) +A ; % ? & $ + ! ! & # >2) + N & $ ) # ? 4 &; ) +. + ; 2 ;' ? (7) $ + ! A !

. * % * !' + ; 11 A !

'.8. 2518 ! Â¤ + + ! " = +N ! + 4 ) + 2 + $! $! + ? ! A # # +! % N $ + ! ' G 8 4@ .) + $!) ; A $? ?G A !

% ; % A !

"! .< $ ) +A ) ( $2 +) + ?$$

! $ ! % A !

"! .< $ = ! A # # A !

= ! ) + % ? $ + ! A !

! # . A !

! 11 " & ' + ; 11 * ) +& ! ) + #

H A !

) ! % A !

(8) $ + ! $ +) ; ) * % * !' + ; 11 $ +) ; '.8. 2537 ! 11 + +N ! ) + !

"! $ ) "! $ & .# &* !A ) + ! " $ ) +A ) + $ $ ) +& A = ! # ) $ + @! = A ) * +N ! ) + ! $ + ! ! # . ) +$ $?! ) " . % $;. # . ; &* !( 1.

% $ '

T & = " !! 6 ) +! 9 2.

% $ +;?!) + # . % $ + ! 3.

% $ . ) ) + H % $;. 4.

% $ # # )

$ . # <.% A T 5.

% $ T % A ) + ! # .& A T ) A 6.

% $ .? ) *

% *

$ .

. # ) 4) + ? N 2 4 % ' ) + . 7.

% $ % $;. 8.

% $ ? %2% A T 9.

% $ ? $ + 2

$ + 2

' % A T ) +$ $ $ ! < ; % $ + @! 10.

% $ $ ! 3 & &; ) + 4 ' 2 % $;. (9) $ + ! ) !) ; . * % * !$ !& ' + ; 11 !) + 4 $? 3 ' ) !) ; '.8. 2535 ! 12 + @! = +N ! @! @! ! ! = +N ! $ @! + 8 2 $ ) + ) ! = +N ! $ @!

.4-6

+ ! @! + $ @! + 4 ) + 2 @! + $! $! @! + ! " @! + 8 4 N @! + N ?% @! + ? ! % N $ + ! ' G 8 4@ .) + $!) ; % N $ + ! ! ? A # # +! ) + ! A $? ?G ) !"! ) $ $ + @! ) * = ! & .# .* + ! A) 3 $ ; ! "! ) + + 8 2 $ ) + ) ! = ! ) + % ? $ + ! ) !) ; ! # .) + " * 1. ) +)A !) + 4 $? 3 ' ) !) ; '

% $ ! < ; . $ + @! 2. # ! @ $? 3 ' ) ! !! 32 3. ' . & $ ! < ; & )A . $? 3 ' ) ! @ ! ! ! 35 4. ' . & $ ! < ; )A T '

. $? 3 ' ) !& + . !! 37 5. ) +! $ 3 4 ) + ! ? ' T ! ) +)A !) + 4 $? 3 ' ) !) ; $ + @! 6. ) +& ! ) "% ' ! !

? ! !) + 4 $? 3 ' ) ! $ + @! 7. ' . & $ ! < ; & )A T '

) "% . )' +. % ! ' 4

3 +! ' 4 $ + ! $ $?!! ' 4 ! ! 53 (1) 8. ' . & $ ! < ; & # ! @ $ $?!! ' 4. ) # @ ! !! 55 9. # ) ) + & ! ' + ; U4

+ % $ %

11 ( + 8 + ) +$# . # = '

& ! ! ) + 4 $? 3 ' ) !! $ ! = + ! 2 10. $ ! < @! ' ' . & T ;

@ .& X_ X

"! T ! ! +

% $ 4 $? 3 ' ) ! . # & $ ! ) 11. # ! '

! $ ! !!

) + + + ; @ . ) + ; &

!) + 4 $? 3 ' ) ! 12. # . ) + ? 13. ( 2$? 3 ' ) !% + 8 $ + @!

B + $ *

.4-7

14. T

& ! # " & ' + ; 11 *

& = # . % $ + ! ) !) ; (10) $ + ! ? ) ; . * % * !$ !& ! 9 ) ' + ; 11 ? ) ; '.8. 2504 + + 4 ) + 2 = +N N ! _ "! A ) !! " A ) ! ) + !

"! < $ $ + @! ) * # & & $ # 4 @! & # % & = ? ) ; %

' ( $?! $ ) + ) 4 ? ) ; .

H @ ! 4 (11) $ + ! ) +$?! $ 2 _ . * % * !$ !& ! 9 ) ' + ; 11 ) +$?! $ 2 _ '.8. 2535 + @! + 4 ) + 2 = +N + 4 ) + 2 + ! " + + 8

N ! $ N ! N ! +! N ! 8? 2 N !8? N ! $ + 8 = ! # ) ) + ! A $? ?G "! $ ) "! < $ $ + @! ) * ) +& N ! _ "! = ! ) + % ? $ + ! ! # .) + * 1. & $ ! < ; & # % 4 ' N? 2 2 _ # % ! 2 _ ) + # ;

+ 3 % 2 _ . + ! & % 4 ' N? 2 2 _ 2. $ $?!& ! % ) + Y

) % 4 ' N? 2 2 _ " ! !$ '

& +; ; < " = % 4 ' N? 2 2 _ 3. # . ' + # '

+ ; 2& # ? 4 % 4 ' N? 2 2 _ ) + % ! 2 _ 4. & $ ! < ;

' + ; U4 + ) + + '

T !' + ; 11 5. # >2& . ) + ! T & = " !' + ; 11 * 6. T

& ! # & = % $ + ! (12) $ + ! _ ) ; . * % * !$ !& ! 10 ) ' + ; 11 _ ) ; '.8. 2507 + A ) ! _ "! A ) ! $ A ) ! ) + !

$ @ ! ) * '

# $ $?!' . & 0 % Y

! ) ) % _ ) ; ` + 8 + ) +)A # & # # 3

# 3 # # ) + ` A & ! * # ) + ./ $# % ?$$ ! N

" # + ; 2& % _ ) ; + # _ ) ; * &; $ ) + .' . # $ ) ! < !$

7,667 144 47 6 181 9,550 18 1 3,157 1,916 369 122 98 237 333 1,560 677 141 265 802 406 299 30 65 513 329 28,989

610 78 0 2 67 1,195 1 1 151 377 17 9 6 12 72 9 103 11 21 11 79 34 2 15 132 69 3,083

8 54 0 30 37 13 6 62 5 20 5 7 6 5 22 1 15 8 8 1 17 12 6 23 26 21 11

920 0 0 0 3 11 0 0 44 75 0 0 0 0 1 0 0 0 0 37 0 2 0 1 8 4 1,105

12 0 0 0 1 0 0 0 2 4 0 0 0 0 0 0 0 0 0 5 0 1 0 2 2 1 4

287 22 12 3 97 1,033 5 0 159 566 102 2 35 169 202 0 288 44 132 0 156 77 7 11 310 186 3,906

4 16 30 54 53 11 26 0 5 30 27 2 37 73 62 0 43 30 50 0 33 26 24 17 60 56 13

27 2 0 1 16 806 1 0 10 174 32 1 6 55 0 0 107 0 9 0 28 15 3 0 55 50 1,395

0 1 0 17 9 9 6 0 0 9 9 0 6 24 0 0 16 0 3 0 6 5 10 0 11 15 5

640 0 0 0 6 74 0 0 657 35 0 0 0 2 4 0 17 0 0 1 0 7 0 0 7 5 1,455

8 0 0 0 3 1 0 0 22 2 0 0 0 1 1 0 3 8 8 8 0 3 0 1 1 2 5

254 9 0 0 2 735 0 0 210 21 0 0 0 0 10 241 11 0 1 158 4 0 0 1 10 7 1,673

3 7 0 0 1 8 2 0 7 1 0 0 0 0 3 16 2 0 0 20 1 0 0 2 2 2 6

13,266 0 0 0 4 15 0 0 15 0 0 0 0 1 0 0 0 0 0 1 0 0 0 5 4 0 1,370

17 0 0 0 2 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 7 1 0 5

810 2 5 0 10 2,709 0 0 271 169 46 43 28 22 7 318 93 31 27 190 30 19 1 6 29 28 4,892

11 1 13 0 6 29 0 0 9 9 12 12 29 9 2 20 14 21 10 24 6 6 3 10 6 9 17

959 21 21 3 95 2,405 9 0 879 889 127 127 39 282 248 207 551 46 179 105 192 182 11 28 374 256 4,655

13 15 53 50 52 16 52 0 29 47 34 34 40 122 76 13 83 31 67 13 41 62 39 42 73 78 16

1,429 41 10 1 1 1,887 5 0 1,292 509 211 211 45 36 67 341 133 37 51 72 141 171 0 24 96 52 6,743

! : Food and Agriculture Organization, Land Resource Potential and Constraints at Regional and Country Levels, Rome 2000 ! ?: 1/ $ ! ! (& + *# # 2/ $ ! ! (& # 3/ ! $ ! = 4/ ! ferric oxides 5/ ! ) .+) 6/( ) $<! 6/(%) !

+ & ! 7/ A ! 3 '$ )A

$ 8 3 T " %! . [`. ÂĽ

1 ?_

& ! ! '! ) 2 ( 0 [` ` 2 ! + ! 8 " ! ,

19 29 22 21 21 20 30 29 41 27 57 57 45 15 20 22 20 26 19 9 30 57 0 37 19 16 23

% .# 3 '% 1/ 2/ 3/ 4/ 5/ 6/( ) 6/(%) 7/ 8/ !' * 3 ' (1000 . !) (1000 . !) % (1000 . !) % (1000 . !) % (1000 . !) % (1000 . !) % (1000 . !) % (1000 . !) % (1000 . !) % (1000 . !) % (1000 . !) %

1 : ? I , :; 0E " ?

) )

? I ! ! ) )

' * !

) ; *

' * * ! ' *

! 3 ' + 3 ' ) ) = + ' * ' * ' * ' * ('000 . !) % ('000 . !) % ('000 . !) % ('000 . !) % ('000 . !) ('000 . !) %

7,667 38 2,912 9 661 22 1,713 17 1,275 3,649 77 $ 8 144 0 0 0 0 0 0 0 0 0 0 3 T 47 10 5 0 0 2 1 7 3 4 9 " 6 0 0 0 0 0 0 0 0 0 0 %! 181 0 0 0 0 0 0 0 0 0 0 . 9,550 30 2,835 7 642 15 1,839 19 1,782 3,812 57 [`. 18 0 0 0 0 0 0 0 0 0 0 ÂĽ 1 0 0 0 0 0 0 0 0 0 0

3,157 2 70 2 63 18 576 50 1,574 2,214 72

1,916 0 0 0 0 0 0 1 13 13 1 1 ?_ 369 0 0 0 0 0 0 4 13 13 4

122 0 0 0 0 0 0 31 37 37 31 & 98 0 0 0 0 0 0 0 0 0 0 237 0 0 0 0 0 0 1 1 1 1 ! 333 0 0 0 0 0 0 0 0 0 0 ! 1,560 47 726 9 142 38 599 6 95 837 100 '! 677 0 0 0 0 0 1 1 3 4 1 141 16 23 0 0 3 5 31 44 49 42 ) 2 265 0 0 0 0 0 0 2 5 5 2 ( 802 65 523 16 125 16 128 3 17 281 100 0 462 0 0 0 0 0 0 0 0 0 0 [` ` 2 299 0 0 0 0 0 0 0 0 0 0 ! + ! 30 0 0 0 0 0 0 0 0 0 0 8 65 0 0 0 0 0 0 6 4 4 6 " 513 0 0 0 0 0 0 0 2 2 0 ! 329 0 0 0 0 0 0 2 7 7 2 , 28,989 24 7,094 6 1,634 15 4,411 17 4,887 10,933 50 ! : Food and Agriculture Organization, Land Resource Potential and Constraints at Regional and Country Levels, Rome 2000

? I " ) ) !

2 : ? I , :; 0E " ?

+; ('000)

$ ! ) +; $ ! ) +; % +; ('000) % +; ('000)

) )

? I ! ! ) ) $ ! ) % +;

) ; *

195 0 41 0 323 0 1,255 1 $ 8 0 NA 0 NA 0 NA 0 NA 3 T 51 11 0 NA 5 7 73 23 " 0 NA 0 NA 0 NA 0 NA %! 0 NA 0 NA 0 NA 0 NA . 21,314 8 3,785 6 35 0 240,243 135 [`. 0 NA 0 NA 0 NA 0 NA Â¥ 0 NA 0 NA 0 NA 0 NA

5,025 72 3,710 59 141,125 245 451,911 287

0 NA 0 NA 0 NA 528 39 1 ?_ 0 NA 0 NA 0 NA 767 59

0 NA 0 NA 0 NA 3,336 89 & 0 NA 0 NA 0 NA 0 NA 0 NA 0 NA 0 NA 59 42 ! 0 NA 0 NA 0 NA 0 NA ! 585 1 201 1 1,291 2 109 1 '! 0 NA 0 NA 0 0 3 1 135 6 11 26 94 21 7,209 163 ) 2 0 NA 0 NA 0 NA 4 1 ( 61,361 117 20,657 165 30,766 241 9,542 349 0 0 NA 0 NA 0 NA 0 NA [` ` 2 0 NA 0 NA 0 NA 0 NA ! + ! 0 NA 0 NA 0 NA 0 NA 8 0 NA 0 NA 0 NA 916 237 " 0 NA 0 NA 0 NA 85 55 ! 0 NA 0 NA 0 NA 1,764 243 , 88,666 12 28,405 17 173,639 39 717,804 147 ! : Food and Agriculture Organization, Land Resource Potential and Constraints at Regional and Country Levels, Rome 2000

+; $ ! ) ('000) % +;

? I " ) ) !

3 : ? I " ? I ! ! ! " "& ' "/ ( " B #

4,048 114,980 1,447 250 8,306 313,662 424 1,152 869,663 166,929 111,083 20,929 29,011 4,594 17,807 2,186 59,941 17,449 3,063 122,647 3,875 58,826 232 17,299 56,430 67,572 2,073,805

1,619 0 78 0 0 244,063 0 0 596,746 528 767 3,336 0 59 0 1,601 3 7,314 4 60,965 0 0 0 916 85 1,764 919,848

40 0 5 0 0 78 0 0 69 0 1 16 0 1 0 73 0 42 0 50 0 0 0 5 0 3 44

42 0 6 0 0 83 0 0 69 0 1 16 0 1 0 100 0 42 0 99 0 0 0 5 0 3 46

% % +; +; +; & +; & ' * % + 8 & ' * ) ) ' * ) ) ! $ ! ('000) ('000) = +

!' *

+ + 8-30 + 30 % ' * !' * ! = ' * ! $ ! 8-30% ! $ ! ; ! $ ! ; ; ('000 . !) ('000 . !) % ('000 . !) % ('000 . !) %

7,667 3,923 51 328 4 4,252 55 $ 8 144 18 13 11 8 29 20 3 T 47 22 48 10 21 32 69 " 6 3 53 1 9 4 62 %! 181 54 30 33 18 87 48 . 9,550 2,899 30 2,043 21 4,942 52 [`. 18 7 36 7 40 14 76 ÂĽ 1 0 0 0 0 0 0

3,157 1,343 43 237 8 1,581 50

1,916 762 40 453 24 1,215 63 1 ?_ 369 241 65 88 24 329 89

122 59 48 30 24 89 73 & 98 60 61 40 41 101 102 237 82 35 128 54 210 89 ! 333 155 46 80 24 235 71 ! 1,560 817 52 198 13 1,015 65 '! 677 242 36 234 35 475 70 141 77 55 29 20 106 75 ) 2 265 93 35 120 45 213 80 ( 802 204 25 104 13 309 38 0 462 165 36 145 31 310 67 [` ` 2 299 197 66 50 17 247 82 ! + ! 30 11 38 9 29 20 67 8 65 30 46 6 9 36 55 " 513 226 44 135 26 360 70 ! 329 115 35 109 33 225 68 , 28,989 11,805 41 4,628 16 16,433 57 ! : Food and Agriculture Organization, Land Resource Potential and Constraints at Regional and Country Levels, Rome 2000

4 : ? I , 0 , / ( " B #

' * "! ! !

+ #

+ ? )

O A,D D,O A,D D D,A NA A D,A D,A A D,O,A A,D D D,A A,O D,A D,O D,O D,O,A D D D D,A D,A D,A

? 1/

W,N C,W W P,C,W W W,N NA W W,C W,C W W,C W,C W W,C N,W W,C W W W,N,C W W W W,C W,C W,C

4 +% $ ! ! !

! ? : 1/ A= 4 O= ? 1 * 2 D= "! # _ V= &; + ; 2. ' ' ; H W= *# + # & ' N = ! C= $? ! $! ! P= ! " # $

% 0 0 7 0 22 10 0 0 16 6 0 0 0 1 0 0 1 0 0 2 0 3 0 32 50 49 7

+ ? ) !

1000 . ! % 1000 . ! % 1000 . ! % 1000 . ! % 1000 . !

7,667 3,027 39 1,183 15 3,211 42 246 3 0 $ 8 144 7 5 0 0 98 68 39 27 0 3 T 47 1 2 31 67 11 24 0 0 3 " 6 0 0 0 0 0 0 6 100 0 %! 181 23 13 4 2 65 36 48 27 40 . 9,550 2,644 28 776 8 2,835 30 2,347 25 948 [`. 18 18 100 0 0 0 0 0 0 0 ÂĽ 1 0 0 1 100 0 0 0 0 0

3,157 1,184 37 16 1 111 4 1,352 43 494

1,916 10 1 695 69 497 26 607 32 108 1 ?_ 369 305 82 65 18 0 0 0 0 0

122 0 0 0 0 101 83 21 17 0 & 98 0 0 0 0 57 58 41 42 0 237 0 0 37 16 197 83 0 0 3 ! 333 0 0 0 0 55 17 277 83 0 ! 1,560 235 15 321 21 606 39 399 26 0 '! 677 9 1 0 0 424 63 237 35 6 141 32 23 41 29 29 20 39 27 0 ) 2 265 23 9 67 25 157 59 18 7 0 ( 802 200 25 16 2 391 49 178 22 18 0 462 363 79 84 18 15 3 0 0 0 [` ` 2 299 9 3 0 0 53 18 227 3 10 ! + ! 30 0 0 0 0 30 100 0 0 0 8 65 0 0 11 17 19 29 14 22 21 " 513 0 0 10 2 102 20 144 28 258 ! 329 0 0 0 0 71 21 97 29 162 , 28,989 8,089 28 3,357 12 9,136 32 6,336 22 2,017 ! : Food and Agriculture Organization, Land Resource Potential and Constraints at Regional and Country Levels, Rome 2000

!' * 1000 . !

5 : ? I , 0 , , ,' $% & " @ ' , 4 E( " B #

('000 . !)

' * ! ! ' * ! !

146 20 0 4 8 2,069 0 0 266 217 0 21 41 0 38 335 126 0 5 44 0 0 0 0 76 90 3,506

59 53 0 63 9 63 NA NA 14 30 NA 100 100 0 14 84 52 0 30 23 NA 0 NA 0 19 35 42

2 2 0 63 4 22 0 0 8 11 0 17 42 0 11 21 19 0 2 6 0 0 0 0 15 27 12

' * ! ! . # 4 % ' * ? ) ? ) ! ! % ' * % ' * * ! ! ! ' * ! ! . A ! ! . * ! % + 8 ('000 . !) ('000 . !) ('000 . !) 4 A 4

7,667 246 0 246 3 146 0 $ 8 144 39 0 39 27 20 0 3 T 47 0 3 3 7 0 0 " 6 6 0 6 100 4 0 %! 181 48 40 89 49 0 8 . 9,550 2,347 948 3,295 35 1,887 182 [`. 18 0 0 0 0 0 0 ÂĽ 1 0 0 0 0 0 0

3,157 1,352 494 1,846 58 266 0

1,916 607 108 714 37 152 65 1 ?_ 369 0 0 0 0 0 0

122 21 0 21 17 21 0 & 98 41 0 41 42 41 0 237 0 3 3 1 0 0 ! 333 277 0 277 83 38 0 ! 1,560 399 0 399 26 335 0 '! 677 237 6 243 36 126 0 141 39 0 39 27 0 0 ) 2 265 18 0 18 7 5 0 ( 802 178 18 195 24 44 0 0 462 0 0 0 0 0 0 [` ` 2 299 227 10 237 79 0 0 ! + ! 30 0 0 0 0 0 0 8 65 14 21 35 54 0 0 " 513 144 258 401 78 64 12 ! 329 97 162 259 79 71 19 , 28,989 6,336 2,071 8,407 29 3,220 285 ! : Food and Agriculture Organization, Land Resource Potential and Constraints at Regional and Country Levels, Rome 2000

' * * ! ? ) ? ) ! % + 8 ('000 . !) ('000 . !) ('000 . !)

6 : ? I ? , 0 , , , , & @

? I -, , , " @ " " 4 ! " 4 ! , ' * (%) $ ! ) ' * (%) $ ! ) ' * (%) $ ! ) ' * (%) $ ! ) % +; ' * (%)

39 1 15 1 42 0 3 0 0 NA $ 8 5 407 0 NA 68 901 27 610 0 NA 3 T 2 170 67 34 24 10 0 NA 7 38 " 0 NA 0 NA 0 NA 100 43 0 NA %! 13 136 2 67 36 26 27 13 22 82 . 28 3 8 89 30 31 25 43 10 49 [`. 100 23 0 NA 0 NA 0 NA 0 NA ÂĽ 0 NA 100 1,084 0 NA 0 NA 0 NA

37 343 1 377 4 291 43 252 16 169

1 20 36 30 26 47 32 147 6 309 1 ?_ 82 254 18 523 0 NA 0 NA 0 NA

0 NA 0 NA 83 131 17 368 0 NA & 0 NA 0 NA 58 143 42 705 0 NA 0 NA 16 28 83 17 0 NA 1 56 ! 0 NA 0 NA 17 156 83 33 0 NA ! 15 1 21 1 39 1 26 3 0 NA '! 1 184 0 NA 63 71 35 119 1 6 23 164 29 42 20 127 27 174 0 NA ) 2 9 8 25 28 59 5 7 9 0 NA ( 25 144 2 835 49 145 22 124 2 90 0 79 9 18 8 3 7 0 NA 0 NA [` ` 2 3 131 0 NA 18 128 3 208 3 356 ! + ! 0 NA 0 NA 100 8 0 NA 0 NA 8 0 NA 17 135 29 385 22 428 32 110 " 0 NA 2 116 20 55 28 101 50 137 ! 0 NA 0 NA 21 227 29 324 49 125 , 28 19 12 5 32 13 22 26 7 8 ! : Food and Agriculture Organization, Land Resource Potential and Constraints at Regional and Country Levels, Rome 2000

7 : 0 , ,? AE " " 0 , 4 ! , ,' ? 0 , ! ' "/

11,392

& .

11,204

149,499

448,942

2531

12,268

163,756

503,873

2532

34,576

184,308

572,991

2533

10,509

180,768

631,450

2534

507,373

2,224,244

8,045,395

8,698,373

2535

19.15%

0.00%

-1.65%

. .3

& .

! : $# . 1

120.59%

2531

2530

9.50%

0.00%

9.54%

12.24%

2532

181.84%

0.00%

12.55%

13.72%

2533

-69.61%

0.00%

-1.92%

10.20%

2534

4727.99%

0.00%

4350.67%

1277.52%

2535

2536

2537

-26.66%

-5.15%

-2.59%

10.24%

2536

372,119

-0.02%

0.90%

3.63%

9.66%

2537

372,043

2,109,778 2,128,816

7,837,139 8,121,677

9,588,918 10,514,823

2 : ' !% * % .# ) N Q& ; + B 2530-2541

125,468

. .3

203,519

2530

1 : ! N Q ! * + 8 ! * ) B '.8. 2535-2541

A.6.1-1

2539

0.10%

-1.45%

0.21%

9.39%

2538

372,402

0.80%

-0.87%

1.29%

9.98%

2539

375,366

2,097,874 2,079,589

8,138,867 8,243,763

11,501,914 12,650,279

2538

1.50%

-0.13%

-65.32%

10.58%

2540

380,984

2,076,923

2,859,093

13,989,192

2540

1.63%

-1.73%

182.29%

11.89%

:% 2541

387,209

2,040,954

8,070,834

15,652,263

:% 2541

A.6.1-1

112,397

164,050

114,072

838,294

48,367,798

30,601,778

2535

2537

4,074,730 4,120,796

19,152,157 19,552,513

49,689,183 50,023,332

34,809,727 37,536,590

2536

113.03%

13.56%

-10.85%

. .3

& .

! : $# . 3

2531

2530

5.39%

13.24%

143.46%

2532

45.96%

-86.41%

71.73%

2533

-30.47%

485.99%

12.74%

2534

4405.74%

5669.79%

1172.02%

2535

-20.72%

-1.64%

2.73%

13.75%

2536

1.13%

2.09%

0.67%

7.83%

2537

2538

2539

-0.03%

-2.41%

-2.06%

10.13%

2538

-0.97%

1.18%

-1.58%

8.99%

2539

4,119,669 4,079,701

19,080,716 19,306,651

48,994,596 48,220,847

41,339,372 45,055,035

4 : ' !% * % ' * (

$ .# ) ! + 3 % N Q& ; + B 2530-2541

! : +.# B 2530-2541 ! + ! "

106,646

143,056

2,405,754

2534

5,139,793

119,622

1,052,952

2,133,916

2533

& .

929,871

1,242,608

2532

19,470,754

818,860

. .3

510,391

2531

. .3

239,584

2530

3 : ' * (

$ .# ) ! + 3 % N Q& ; + B 2530-2541

A.6.1-2

2.78%

-3.23%

-2.83%

12.33%

2540

4,193,099

18,683,579

46,857,767

50,608,984

2540

-3.39%

-3.77%

-4.82%

18.12%

: % 2541

4,050,792

17,979,293

44,599,238

59,779,871

: % 2541

A.6.1-2

ย e

2530

2532

2534

2536

2538

2540

2,000,000

4,000,000

6,000,000

10,000,000

ร ย ยจย

8,000,000

A.6.1-3

12,000,000

14,000,000

2530

2532

2534

2536

2538

2540

1 0 ,0 0 0 ,0 0 0

2 0 ,0 0 0 ,0 0 0

3 0 ,0 0 0 ,0 0 0 ยกยบร ย ย ยธร

4 0 ,0 0 0 ,0 0 0

5 0 ,0 0 0 ,0 0 0

6 0 ,0 0 0 ,0 0 0

16,000,000

7 0 ,0 0 0 ,0 0 0

18,000,000

# 1 : * +* '; +* '; + * # < > *? 2530-2541

3 ' 1 ) % .# ) .# ) ! + 3 % N Q + B 2530-2541

ย e

()

. .3

&" '

()

. .3

&"'

163,907

57,577

19,253

. .3

& .

165,836

98,778

6,562

. .3

& .

)

17,476

58,351

1,205

6,593

951

9,610

832,205

& .

78,327

91,295

. .3

466,777

172,616 1,036,355 227,017 1,305,211

39,794

. .3

14,065

272,048

206,805

775,582

159,907

365,850

336,949

577,396 2,985,833 602,714 3,472,856

17,472

236,655 101,940

301,697 132,088

506,008 450,681

74,151

185,353

500,859 112,619

994,353 271,778 1,007,867

2536

$ ; !

396,338

; & !

262,239

;

)

2535 "

18,933

388,215

259,208

789,086

162,966

344,561

311,631

2,167

77,009 17,144

812,730

237,066 1,293,966

632,660 3,528,093

5,720

99,918

132,384

483,640

18,177

55,863

109,683

292,317 1,078,205

)

2537

2,321

75,268

255,135

657,389

6,027

97,703

154,515

513,848

18,152

54,594

110,560

309,853

)

2538

18,850

798,318

1,285,453

3,882,376

19,425

260,846

288,133

807,613

162,566

334,349

301,069

1,123,519

19,533

2,238

17,759

75,113 800,627

217,351 1,284,010

683,347 3,859,120

6,250

95,657 255,041

157,241 289,795

541,385 820,675

18,361 163,218

53,695 360,977

110,698 322,134

339,006 1,174,349

)

2539

5 : ! N Q% . Y ! # 8 4 ! * ) B +! 2535-2541

A.6.1-4

20,597

245,648

290,516

835,329

170,505

353,991

318,143

2,208

74,345

17,479

788,857

279,946 1,280,722

710,366 3,893,653

6,876

91,615

157,226

562,949

20,263

52,825

111,055

356,802 1,202,050

)

2540 "

31,526

242,357

296,589

846,636

145,722

294,003

328,347

3,742

73,297

34,461

771,693

286,581 1,284,675

737,117 3,953,715

11,194

90,154

158,348

577,697

21,251

49,396

107,568

373,457 1,239,919

)

2541

A.6.1-4

367

. .3

& .

12,312

10,111

763

298

254,169 872,623 274,952

& .

9,763

?!N

1,489

23,265

24,412

221,721

333,744

713,052

1,087

903,640

12,997

214,358 917,774 201,493 1,409,616

. .3

2,119

& .

14,330

16,593 145,648

. .3

71,990

75,443 530,782

)

. .3

2536

92,412 436,146 128,383

2535

)

5 ( )

24,321

208,313

302,695

818,617

298

305,444

10,489

1,087

903,711

13,343

211,998 1,410,177

1,483

22,041

68,551

149,202

)

2537

298

337,781

10,542

224,175

1,483

21,713

68,828

169,416

)

2538

1,087

903,738

13,354

1,410,785

24,321

205,356

294,530

863,410

A.6.1-5

65,210

13,353

643

1,087

379,136 903,738

10,584

242,621 1,411,292

1,482

21,801 206,229

72,379 296,619

175,238 866,092

)

2539

65,066

204,070

291,064

883,140

643

408,446

10,607

0 -

1,087

0 -

903,908

0 -

13,266

0 -

262,645 1,412,332

1,474

21,610

75,296

187,571

)

2540

61,765

201,092

284,010

906,916

643

420,930

10,630

1,087

903,953

13,225

273,167 1,413,028

1,514

21,294

76,155

199,543

)

2541

A.6.1-5

)

92,665

45,388

965

. .3

& .

11,230

264,144

573,620

101,306

! : +.# B 2535-2541

46,821

& .

. .3

1,251

40,581

99,092

52,921

353

13,277

83,104

759,571

123,188

8,768

324,43 1,293,140 463,677 1,424,234 5 59,171 403,453 69,835 337,047

108,783

. .3

110,095 140,422

2536

92,111

2535

)

5 ( )

109,812

631

40,296

101,503

71,590

392

69,505

5,631

255,213

951,320

193,054

8,857

333,347

482,652 1,437,993

145,183

)

2537

635

39,402

102,723

85,393

392

68,957

386,328

152,212

)

2538

5,631

246,268

926,493

256,703

8,857

330,128

1,447,004

112,999

A.6.1-6

8,857

635

5,631

38,932 241,719

106,365 918,488

104,575 325,134

392

67,910 320,631

407,319 1,444,796

176,306 153,696

)

2539

193,539

635

37,953

103,010

114,447

612

103,118

5,631

238,265

859,825

347,686

10,290

712,264

419,536 1,443,980

194,994

)

2540

248,775

613

36,636

103,856

125,301

1,086

102,684

5,043

223,089

853,627

381,849

10,999

701,003

421,067 1,418,212

214,042

)

2541

A.6.1-6

A.6.1-7

6 : ) % ' * & . Y ! # 8 4 .# ) ! + 3 % N Q :%

2536

2537

2538

2539

2540

2541

; 1.36%

6.98%

4.20%

4.52%

2.36%

3.15%

-32.73%

-7.51%

-3.39%

7.00%

-1.24%

3.21%

97.38%

-5.82%

-2.96%

7.96%

-1.94%

-16.95%

115.65%

1.91%

-0.25%

0.40%

4.46%

-14.54%

53.27%

1.74%

2.35%

1.62%

1.79%

1.35%

-31.45%

25.34%

11.16%

0.58%

0.25%

2.09%

14.96%

42.70%

-32.81%

-2.23%

-3.68%

-1.34%

127.76%

-52.42%

2.60%

0.56%

5.45%

53.06%

16.31%

1.59%

10.04%

-0.60%

0.89%

1.54%

25.94%

-0.86%

-0.66%

-0.11%

-0.26%

0.31%

78.29%

-2.34%

-1.77%

0.29%

-1.47%

-2.18%

45.76%

78.40%

9.95%

-5.79%

-1.58%

97.16%

63.49%

14.80%

5.47%

0.31%

1.97%

2.69%

-37.12%

-9.30%

-2.70%

0.71%

-1.87%

-2.42%

52.23%

-6.05%

-1.42%

0.43%

-1.05%

-1.46%

70.36%

-0.37%

0.00%

168.12%

-0.22%

-5.07%

53.59%

0.04%

0.07%

0.05%

5.56%

2.66%

0.08%

-0.01%

-0.65%

-0.31%

; & !

$ ; !

A.6.1-8 6 ( ) 2536

2537

2538

2539

:% 2541

2540

?!N 3.55%

0.01%

0.00%

0.02%

0.00%

42.46%

0.00%

-1.19%

0.95%

2.90%

36.02%

25.92%

28.54%

10.14%

0.97%

0.63%

-0.15%

-0.06%

-1.78%

-16.46%

-1.10%

-0.97%

-2.88%

122.14%

-1.58%

1.02%

0.00%

16.18%

6.89%

21.60%

56.71%

32.97%

26.66%

6.94%

9.83%

32.42%

25.24%

-2.61%

-0.86%

-6.39%

-0.72%

-68.54%

207.10%

-3.50%

-1.85%

-1.43%

-6.37%

18.23%

-57.59%

0.00%

-10.44%

! : $# . 5

A.6.1-9 7 : ) % .# ) .# ) ! N Q + 3 H& . Y ! :)

2535

2536

2537

2538

2539

2540

2541

; 3.64%

7.56%

6.00%

9.41%

5.25%

4.67%

-31.29%

-2.61%

0.80%

0.12%

0.32%

-3.14%

1.34%

-4.26%

-2.27%

-1.65%

-1.62%

-6.49%

-9.23%

4.01%

-0.14%

1.15%

10.36%

4.88%

13.71%

7.31%

6.25%

5.36%

3.98%

2.62%

-20.35%

0.22%

16.72%

1.76%

-0.01%

0.71%

3.20%

-1.98%

-2.22%

-2.09%

-4.23%

-1.59%

114.34%

-59.33%

5.37%

3.70%

10.02%

62.80%

4.38%

4.97%

3.91%

3.95%

3.77%

31.52%

4.43%

7.62%

-14.81%

28.80%

2.37%

-14.20%

-1.68%

-2.26%

-0.21%

-1.02%

-1.41%

-21.08%

127.87%

7.11%

-3.58%

-1.34%

69.47%

38.92%

16.22%

13.55%

3.44%

7.04%

6.38%

-4.58%

-4.78%

0.40%

5.16%

4.03%

1.14%

40.21%

-5.26%

-1.49%

0.41%

-0.88%

-1.46%

-29.73%

-0.40%

0.00%

-0.07%

-0.54%

2.71%

-6.00%

5.21%

5.74%

8.23%

8.25%

4.01%

3.56%

3.74%

0.51%

0.40%

0.22%

; & !

$ ; !

A.6.1-10 7 ( ) 2535 2536

2537

2538

2539

2540

2541

?!N 8.18%

11.09%

10.59%

12.24%

7.73%

3.06%

-18.80%

0.00%

115.77%

0.00%

52.45%

3.39%

4.84%

15.83%

10.60%

9.77%

42.92%

4.09%

-19.96%

5.43%

3.00%

0.36%

18.02%

-0.47%

-0.79%

-1.52%

51.85%

-0.42%

11.05%

0.00%

56.12%

77.45%

13.03%

35.28%

19.28%

22.46%

9.44%

9.48%

6.94%

2.43%

1.20%

3.55%

-3.15%

0.82%

-10.59%

-0.70%

-2.22%

-1.19%

-2.51%

-3.47%

29.64%

-49.56%

0.63%

0.00%

-3.46%

A.6.2-1 1 : .# ) ) +A (

! N Q + 3 / ) !

* % # 3 !

. ;

0-5 6-10 11-50 51-100 101-200 201-500

&@ !

" " " " " "

70,903 8,541 5,488 24 3 2

80,006 10,466 6,937 29 3 2

! : $# . %% $# ) + +! A ! ! ? : "! ! ! % & 1 500 " % * "

2 : .# ) ) +A (

! N Q( . . 3 ) ) ! * % # 3 !

. ;

0-5 6-10 11-50 51-100

" " " "

&@ ! 9,013 604 498 4

&@ 10,089 723 616 6

! : $# . %% $# ) + +! A ! ! ? : "! ! ! % & 1 100 " % * "

3 : .# ) ) +A (

! N Q + 3 / ) !

* % # 3 )! . ;

0-5 6-10 11-50 51-100

" " " "

&@ ! 1,834 148 59 1

! : $# . %% $# ) + +! A ! ! ? : "! ! ! % & 1 100 " % * "

&@ 1,992 180 80 7

A.6.2-2 4 : .# ) ) +A (

! N Q + 3 ( . . 3) ) ! * % # 3 )! . ;

0-5 6-10 11-50 51-100

" " " "

&@ ! 4,481 1,989 1,700 9

&@ 5,148 2,477 2,167 19

! : $# . %% $# ) + +! A ! ! ? : "! ! ! % & 1 100 " % * "

5 : .# ) ) +A (

! N Q + 3 / ) ! * % # 3 !

. ; & ! 0-5 " 6-10 " 11-50 " 51-100 " 101-200 " 201-500 "

&@ ! 85,830 847 452 9 3 1

&@ 108,852 1,318 718 21 3 1

! : $# . %% $# ) + +! A ! ! ? : "! ! ! % & 1 500 " % * "

6 : .# ) ) +A (

! N Q + 3 . . 3 ) !

* % # 3 !

. ; & !

0-5 6-10 11-50 51-100

" " " "

&@ ! 12,530 114 67 1

! : $# . %% $# ) + +! A ! ! ? : "! ! ! % & 1 500 " % * "

&@ 15,531 196 105 1

A.6.2-3 7 : .# ) ) +A (

! N Q + 3 . . 3 ) !

* % # 3 3 . ; & ! 0-5 " 6-10 " 11-50 " 51-100 " 101-200 "

&@ ! 10,608 574 353 10 4

&@ 13,700 827 527 27 4

! : $# . %% $# ) + +! A ! ! ? : "! ! ! % & 1 200 " % * "

8 : .# ) ) +A (

! N Q + 3 / ) !

* % # 3 3 . ; & ! 0-5 " 6-10 " 11-50 " 51-100 " 101-200 " 201-500 "

&@ ! 38,918 1,489 385 6 2 1

&@ 54,827 2,810 918 20 2 1

! : $# . %% $# ) + +! A ! ! ? : "! ! ! % & 1 500 " % * "

9 : .# ) ) +A (

! N Q + 3 . . 3 ) !

* # 3 !

. $ ; ! 0-5 " 6-10 " 11-50 " 51-100 " 101-200 " 201-500 "

&@ ! 7,159 1,816 1,792 108 4 4

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 500 " % * "

&@ 8,555 2,471 2,682 159 8 4

A.6.2-4 10 : .# ) ) +A (

! N Q + 3 / ) !

* & # 3 !

. + 0-5 " 6-10 " 11-50 " 51-100 " 101-200 " 201-500 " 501-1000 "

&@ ! 76,887 6,954 4,737 297 47 21 3

&@ 86,491 8,311 6,115 402 99 57 12

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 1,000 " % * "

11 : .# ) ) +A (

! N Q + 3 . . 3 ) !

* & # 3 !

. + &@ ! &@ 0-5 " 25,556 28,717 6-10 " 2,173 2,602 11-50 " 2,054 2,497 51-100 " 35 41 101-200 " 4 8 ! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 200 " % * "

12 : .# ) ) +A (

! N Q + 3 . .3 ) !

* & # 3 !

. + 0-5 " 6-10 " 11-50 " 51-100 " 101-200 "

&@ ! 4,640 1,170 2,187 73 2

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 200 " % * "

&@ 5,173 1,452 2,850 78 2

A.6.2-5 13 : .# ) ) +A (

! N Q + 3 / ) !

* & # 3 / . + 0-5 " 6-10 " 11-50 " 51-100 " 101-200 " 201-500 "

&@ ! 13,060 652 740 36 5 2

&@ 15,582 846 965 51 5 2

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 500 " % * "

14 : .# ) ) +A (

! N Q + 3 / ) !

* & # 3 ?!) . ?!N 0-5 " 6-10 " 11-50 " 51-100 " 101-200 " 201-500 "

&@ ! 23,796 1,874 2,286 144 52 10

&@ 28,495 2,699 3,908 375 155 36

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 500 " % * "

15 : .# ) ) +A (

! N Q + 3 / ) !

* & # 3 ; . ?!N 0-5 " 6-10 " 11-50 " 51-100 " 101-200 " 201-500 "

&@ ! 22,898 1,270 1,011 47 7 1

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 500 " % * "

&@ 30,604 2,274 1,936 115 18 1

A.6.2-6 16 : .# ) ) +A (

! N Q + 3 / ) !

* & # 3 N 1 ? . ?!N 0-5 " 6-10 " 11-50 " 51-100 " 101-200 " 201-500 " 501-1000 " 1001-2000 "

&@ ! 77,389 671 753 156 42 12 1 1

&@ 95,182 1,160 1,192 300 149 30 1 1

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 2,001 " % * "

17 : .# ) ) +A (

! N Q + 3 / ) !

* # 3 !

. ' + $ 8 ?N 0-5 " 6-10 " 11-50 " 51-100 " 101-200 " 201-500 "

&@ ! 25,103 2,007 1,602 48 18 10

&@ 33,257 2,923 2,694 65 18 10

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 500 " % * "

18 : .# ) ) +A (

! N Q + 3 / ) ! * # 3 $ . ' + $ 8 ?N 0-5 " 6-10 " 11-50 " 51-100 " 101-200 " 201-500 "

&@ ! 9,596 2,978 2,614 36 5 1

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 500 " % * "

&@ 12,681 3,831 3,975 69 5 1

A.6.2-7 19 : .# ) ) +A (

! N Q + 3 / ) ! * # 3 " . ' + $ 8 ?N 0-5 " 6-10 " 11-50 " 51-100 " 101-200 " 201-500 " 501-1000 "

&@ ! 11,975 2,846 4,153 146 19 13 1

&@ 14,859 3,775 6,402 323 42 45 1

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 1,000 " % * "

20 : .# ) ) +A (

! N Q + 3 / ) ! * # 3 . ' + $ 8 ?N 0-5 6-10 11-50 51-100 101-200 201-500

" " " " " "

&@ !

6,318 2,675 1,405 7 5 2

8,062 3,319 1,993 14 9 2

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 500 " % * "

21 : .# ) ) +A (

! N Q + 3 / ) ! * # 3 + . ' + $ 8 ?N 0-5 6-10 11-50 51-100 101-200 201-500

" " " " " "

&@ !

11,629 3,305 1,891 4 2 2

16,612 4,838 3,193 15 2 2

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 500 " % * "

A.6.2-8 22 : .# ) ) +A (

! N Q + 3 / ) ! * # 3 & 1 . ' + $ 8 ?N 0-5 6-10 11-50

" " "

&@ !

1,144 643 368

1,404 821 528

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 50 " % * "

23 : .# ) ) +A (

! N Q + 3 . . 3 ) !

* # 3 !

. ' + $ 8 ?N &@ I

0-1 1-2 2-3 3-4 4-5 5-10 10-20 20-30

" " " " " " " " ,&@ !

@ , &@ ! &@ 349 440 86 126 33 42 15 20 9 16 9 8 1 1 1 1 503 654

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 30 " % * "

?? I

A.6.2-9 24 : .# ) ) +A (

! N Q + 3 .$. 1 ) !

* # 3 !

. ' + $ 8 ?N &@ I

0-1 1-2 2-3 3-4 4-5 5-10 10-20 20-30 30-40 40-50 51-100 101-200 201-500 501-1,000

" " " " " " " " " " " " " " ,&@ !

@ , &@ ! &@ 859 941 229 277 80 86 36 41 32 36 56 58 46 50 20 24 23 23 8 8 2 2 3 3 1 1 9 9 1,404 1,559

! : $# . %% $# ) + +! A ! ! ? : "! ! ) ! % & 1 1,000 " % * "

?? I

.6.3-1

1 . &@ ! ! ") F 0 , A " .0.1 ! ,' ' ! ( @ , 0 & 4,A 1.1 : # ?!

.# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " 30-40 " 40-50 " ,&@ !

# ?! ) 37 37 8 8 3 3 4 4 6 6 4 4 3 3 4 4 1 1 70 70

3 '

H "A

32 11 25 1 0 1

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 50 " % * "

1.2 : # ;

.# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " ,&@ !

# ; ) 14 14 1 1 4 4 4 4 1 1 24 24

3 ' "A

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 20 " % * "

10 10 3 1

.6.3-2

1.3 : # ; +

* 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " ,&@ !

# ; + ) 103 103 8 8 4 4 3 3 12 12 7 7 3 3 140 140

3 '

H "A _ +)

32 17 46 1 2 41 1 140

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 30 " % * "

1.4 : # ; *

.# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " 30-40 " 40-50 " 51-100 " ,&@ !

# ; * ) 36 36 12 12 2 2 1 1 1 1 1 1 5 5 1 1 1 1 2 2 62 62

3 '

H "A _ +)

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 100 " % "

13 5 17 6 4 17

.6.3-3

1.5 : # ; ! $

* 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " 30-40 " 40-50 " 51-100 " ,&@ !

# ; ! $ ) 35 35 5 5 4 4 1 1 1 1 1 1 1 1 2 2 1 1 51 51

3 '

H "A _ +)

1 18 23 7 2 -

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 100 " % * "

1.6 : # ; +);

* 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " ,&@ !

# ; +); ) 23 23 3 3 1 1 1 1 1 1 29 29

3 '

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 10 " % * "

5 4 13 7

.6.3-4

1.7 : # $ $

* 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " ,&@ !

# $ $ ) 27 27 4 4 4 4 1 1 4 4 6 6 3 3 2 2 51 51

3 ' "A _ +) @

15 5 25 1 4 1 51

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 30 " % * "

1.8 : # +

* 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " 30-40 " ,&@ !

# +

) 95 95 36 36 19 19 9 9 6 6 11 11 8 8 3 3 187 187

3 ' "A _ +)

@ $ +

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 40 " % * "

79 17 21 3 21 32 9 1 4 187

.6.3-5

1.9 : #

* 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " 30-40 " 40-50 " ,&@ !

# ) 8 8 6 6 1 1 2 2 6 6 2 2 1 1 26 26

3 '

14 2 8 2

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 50 " % * "

1.10 : # ; & 1

* 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " 30-40 " 40-50 " 51-100 " ,&@ !

# ; & 1 ) 20 20 10 10 2 2 1 1 2 2 8 8 6 6 2 2 1 1 52 52

3 '

H "A _ +)

@ $ +

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 100 " % * "

18 8 19 4 2 1 52

.6.3-6

1.11 : # ; 'N2

* 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " 30-40 " 40-50 " 51-100 " ,&@ !

# ; 'N2

) 11 11 2 2 2 2 1 1 1 1 17 17

3 '

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 100 " % * "

4 2 11

A.6.3-7 2. &@ ! ! ") F 0 , A " . .3 ! ,' ' ! ( @ , 0 & 4,A 2.1 : # ?! .# *

0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " ,&@ !

# ?! ) 4 4 2 2 1 1 1 1 2 5 1 2 2 2 13 17

3 '

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 30 " % * "

2.2 : # ; .# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " ,&@ !

# ; ) 1 1 1 1

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 10 " % * "

3 '

A.6.3-8 2.3 : # ; + .# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " ,&@ !

# ; + ) 24 24 8 8 1 1 3 3 36 36

3 '

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 20 " % * "

2.4 : # * .# * 0-1 " 1-2 " 2-3 " ,&@ !

# * ) 7 7 1 1 8 8

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 3 " % * "

3 '

A.6.3-9 2.5 : # ! $ .# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " ,&@ !

# ! $ ) 1 1 1 3 1 1 7

3 '

1 3 1 1 7

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 30 " % * "

2.6 : # +); .# * 0-1 " 1-2 " 2-3 " !.# )

# +); ) 9 9 1 1 1 1 11 11

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 3 " % * "

3 '

A.6.3-10 2.7 : # $ $ .# *

0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " ,&@ !

# $ $ ) 16 16 2 2 2 2 3 3 2 2 1 1 1 1 27 27

3 '

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 30 " % * "

2.8 : # +

.# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " ,&@ !

# +

) 16 16 11 11 6 6 1 1 1 1 1 1 1 1 37 37

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 20 " % * "

3 '

A.6.3-11 2.9 : # .# *

0-1 " 1-2 " 2-3 " ,&@ !

# ) 3 3 3 3 6 6

3 '

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 3 " % * "

2.10 : # ; & 1 .# *

0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " ,&@ !

# ; & 1 ) 4 4 3 3 1 1 3 3 4 4 15 15

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 20 " % * "

3 '

.6.3-12

3. &@ ! ! ") F 0 , A " .0.1 ! ,' ' ! ( @ 4,! & 4,A 3.1 : # +)

.# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " ,&@ !

# +) ) 2 2 4 4 3 3 1 1 1 1 1 1 12 12

3 '

3 1 8

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 30 " % * "

3.2 : # ?!)

.# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " ,&@ !

# ?!) ) 1 1 1 1

3 '

H "A

1 1

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: ! 1 ) 80 " = 65 " ( / " ) ) 15 "

A.6.3-13 3.3 : # "!

.# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " 30-40 " 40-50 " ,&@ !

# "! ) 1 1 3 3 1 1 1 1 6 6

3 '

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 50 " % * "

3.4 : # $ ' + ? !

.# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " 30-40 " 40-50 " 51-100 " !.# )

# $ ' + ? ! ) 1 1 2 2 1 1 2 2 6 6

3 '

4 1 1

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 100 " % * " A.6.3-14

3.5 : # $

.# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " 30-40 " 40-50 " 51-100 " 101-200 " ,&@ !

# $ ) - 1 1 7 7 22 22 8 8 2 2 1 1 5 5 1 1 47 47

3 ' 47

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 200 " % * "

3.6 : #

.# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " ,&@ !

# ) 1 1 1 1 2 2

3 '

1 1

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ?: "! ! ) ! % & 1 30 " % * "

A.6.3-15 3.7 : # $ %

.# * 0-1 " 1-2 " 2-3 " 3-4 " 4-5 " 5-10 " 10-20 " 20-30 " 30-40 " 40-50 " 51-100 " 101-200 " ,&@ !

# $ % ) 1 1 1 1 1 1 1 1 1 1 1 1 6 6

3 '

5 1

! : .# ) !)[Y!% ! % # # 3 ! $ . ?!N ! ? : !. 1 = 3 ) !. 5 = 13 ) = * / " ) 10 )

3 ) ! !.1+!.3 = 6 ) 6

A.8.1-1

0) 8.1 & 1 1.

. +! % @& ? # % * ' * @ & % !

* "! ' '

. " ` & 3 $ ; % ! ? & . ! + 3 ! ( # " ! ! $ ? . . % * ' * @ . " = ! ) +" .?" & )A ' G 8 4@ .) + $!) ; / 7 " . = + ; 2& ' ! + N 3 '% &; & % * ) + = ! ! ; ' !$? $ & ) ! (

@ ) "

&; N . $ ' G !

& !

? !

& + 81 ?_ & " ! ) + + 8 ! ) +&; = $ !

& )A ) +. ' ' G !

+ 8 # ) + N . " &; ! ; " ; & ! â&#x20AC;&#x153; . ? ! & ! â&#x20AC;? &; $ $ *& % % !

) + ? !

! ( # $ ) +"! " $ ! !. . % . & + 8 ) +" < = ) ! ' * @ ) +) $ !$ & . ! . . ! & + 8

A & + 8)$ ? A & + 8X 8 ? ) ) & + 8 ? # ) & + 8 ) + ) + ? ! & + 8 @

! 3 & $ ! % + 8

. % ) + ( # & ! ? & $ 3 8 & ( # = A . $ & ) % $ $ . ( # " &; & !

H % + 81 ?_ $ & + 8 & !

H + 80 % + 8" # $ $ . " &; /' +& ? ! $ . # <. " ) ( 17 $ # + 8" ) $ !$ . ' ' G !

! $ !$ $ . " ! # & ; # $ *# ; + & + 8 2 $ $% . = $ !

# $ 1 . $ ! & + + 8 $ ! ; + 81 ?_

+ 8 $ ! +$ * ) ; "[" ! & !

Posnan + 8 ) 2 ! B $.8. 1803 ) +& !

Hamburg + 8 ! ! B $.8.1842 % + 8" & ) % 8 4@ .) + $! 0.. .# = # $ $ . ! &; ! * 1) ' !% +; 2) % % !

" !; !

+ " . $ 8 4

# ? % ' * @ + + 2 B 2536 4 - $ $ ! $ $ ) 2 .# $ + ! ' G 8 4@ .) + $!) ; B 2537

A.8.1-2 3) 4) 5) 6)

& ! ' G % * $ % * $ ! % * ) + % * ! @ $ ! = ! % *

' &

' * @ % . '

' G !

= # ! ' G ; . & . % # ! ! ) ) ) 3 & )A ! & ) % @.+" + ; 2& $ &; . N 3$ ; . ! & . N 3$% * ' * @ ' + ? . % " % ! ! !& ? + % )A ) +& % * T . = $ !

% @ .+ ! ( A; 1 & !

) +% ' ' ! .+ % * . N

$ # N 3$% * ' * @ ) .+! . . % <.+ ! ( $ !% ) & . ) & ! ( )! .+ + % " = ' = ? & ' G ! . + 2% + 8 H $ . .+ ; . 01 # $ 1$

. % .+"! $ &.

<!&. .+ % ! $ * * . ! $ ! .+ ! + % $ ! *.+ (? + $2% . ! $ !; . 0.. # $ 1

+ $

) % $2 .+ # $ . ) + # .& ) ? = .+; & + % $ !"! ) ) + ' !$ !! &. % * & % $ . .+( ) & ! = 3 $

1) ) = & 1 ? .+ # ! A ) & ! # . % # " &; + ; 2 2) = “ + ” # ( N 3$) + # $ ! + H& ' * 3) ! = “ # ” .+.# '

# " ! &; . # ? & $ # * & $ $ “ ' ; ; $ ? ”

' ? .+

! . ! = .# & % * ! $ % ) + . # $ . ) $ .+ ! 4 + ) !& ) % * 3 + ) !) + &; * .+" ; ; $ !% ' ! % * $ . ." ? . 3 $ ;

( % @ &

? ?

& ; * # ' . N + % +& ( # N 3$ )A " ) +$ &; . % ' G ' ; ; $ ? .+! + 10 ) + + # N 3$% * ' * @ .+! +! + 20 % N 3$% * ' * @ & + 8)( ; . * ; & + 81 ?_ ( + 30 & " + 40 &

+ + 40-60

A.8.1-3 % + 8 ! + & ) % ! $ % &

' + ; 2 N +

' ; ; $ ? & ( ) + N 3$% * ' * @ . .+ ( + 90 & 1 .+. & % ) .+ = + & + 81 ?_ . # ! $!% . % ; .+ " ? . . % ) +A ! N Q& ; 2 & 3 % ' * .+. $ .+ ! ( # " ! . ? 3 $ ; * + 70-80 % ' ; ; $ ? ( #

% & $ & N + 8 4

.+% & . %

A ; & $ = . # % @ * = " & % ! ' +! #

+! % ; * ' "! ) # $ 1$

! ! #

+! % ' ! .# .+ & < # " 01 .+ !! $

"! ! # & " % " . ! + !& ' G $ .+ =

@ A & ? ? O , , (/ ( " B-

# 3 +% + 8" % * ' * @ % . . # H " 3 ) $

x ' . & ! N 3$% * ' * @ ' ' $ & 1 % )A )! &; % @ x ' & &; + ; 2 ? & <& ! ) A + ; 2

= N ! x ' + $ ! !!

+ . % ) + % @ & 3 +% + 8" A + ; 2 $ .+! & ) % 3 $ ; ! ( . % ) + % @ " ! ) $ !$ & + < H " *

A + ; 2 T& ) % . % .+! " * x 01 ? 8 &; N $ x . # & ! %

( N + x = N ? N !& / $ ? ) +A # " % ' G % . % * $ x ! ( ? 3 ') !% 8 & !

% ' * .+( " # = ' * N + ..+ = ! <

N + , , x # & + ; 2& +. ' !% ! $ ) ) /+ * $ .+"! /' + !) % % ( & 1 ! ' G = )

A.8.1-4 x ! () 01 < # " ) + * &

x ! ( + $ . ) +$ ? & N 3$% * ' * @ x &; . +! % @ " ? . . % 01 % +! % @ "! ' ' &; . .+ ) +.+" # " ' !& & H & ( ) + ' '

x . # ! &; & . ' $ % ( .+! & ; 3 + 01 . . % & ? '! $ " x .+ = 01 ' G = ) ( ? & ` & “ ” .+ & +. A + ; 2 % ) + = N !. ' G N 3$% * ' * @ & % + 8 & . &; = $ !

& . #

8 % A ! " Y ! ) + "% .+ # & . = " " . ? " * Y ! "% 1. ! N 3$% * ' * @ ) + # 1. .+ ' G N 3$% * ' * @ !( ( + * # * # + # * # $ ! + % ;?!; ' '

' * % 2. # & ! ! N Q ! ' 2 2. . % .+ !

& $ "! ' '"

! )A ) + ? 3. % .# +! ) + # $

3. . % ! + % '

' G ) ! $ % .+ ' ! % * = ; ; . " . " ) ()! ) .+ < ) 4. # & ! ( ' N - 2 4. ) .+. & = + % * ' G ) + # & % ( N 3$ ! 3; 2 5. $ ! = N ! . % & $ 5. N Q& ) + / .+" ) +. + = N ! 6. . .# % % /' + . ) ) + N 3$% * ' * @ .+"! !( ) "% $ ! ) ) ( .# = .+

* ( <.+. $ ; ;

A.8.1-5

0 4 &

( )! . .+" ! ) + + $ ! # <.& + 8 ; 1 ?_ " ) + " < ! ) < = ) $ !$ & ! # + 8" ; . $ " # !

"! ! )* + .+ + + + % % . " ?! . $ + @! ! 6 ! $! 2535 $ + ! . '

' G !

) ; . * % * + ! " 305/2535 2 'U43 $! 2535 & ! ) +$ ! A ; . '

' G !

+ ; $ + ! . ' ' G !

) ; "

$# 1/2535 28 $! 2535 ) * $ + ? ! % * $ + ' # ! . ' ' G !

? $ % ' & # . ! # & ! . ' ' G !

& ) "% ? $ * ? *" # & ! 3 A ; & &. ) +) + # N T . ! ) . '

' G !

" ) $ + ! . '

' G !

) ; $ + ! . ' ' G !

? '! $ ) +$ + ! . ' ' G !

. 1)

0 " , & ? ? O , ! /

! . '

' G !

! 6 # & . * $ + ! . '

' G !

) ; % * $ + ! @! + ! " = +N ! ) + + ! " = +N ! !

+ % @ ! % . '

' G !

! 13 ) + !

5 $ " ) * % N # A !

= ! ) + % ?

# . % $ + ! . ' ' G !

) ; ! # & ! ! 13 ) +! 15 " * x $ $?! ) " . % # . ' ' G !

x # Y ! ) +! . '

' G !

x # >2 % * ) + N # ) + . ? . ' ' G !

' ? $ . x # >2 % * ) + N # & . . ) .+ # ! # . x ' . & $ ! < ;

' ( & $ ! < ; $ . & % ? ? . ? . x ./ ; *% 01 . ' ' G !

!$# % . %

?$$ A ! " & $ . x & $ ! <

$# 4 ) @ ! &

. '

' G !

A.8.1-6 x ) * $ + ! . ' ' G !

. x ) * $ + ! . '

' G !

/' + $ & ! $ . '

' G !

$ * ) . % * " x ) * $ + ? ! ' 8 4

. 2)

0 " , & ? ? O , 4 ?, 0

) * $ + ! . ' ' G !

? '! $ ! # & ! ! 7 ! A ; ? '! $ = +N ! ? '! $ ) +A ) % 11 & 1 = ! & $ + ! . '

' G !

) ; # . % $ + ! ! # " & 5 % $ !

+ ' . ' ' G !

& ? '! $ 3)

0 " , & ? ? O , &

! 8 % ! " 11 . * $ + ! . ' ' G !

. & A ; . = +N $ + ! !

+ A ) % % & + . 5 ! * # 3 ) .+! . ) +A ) % . $

4 & # . '

' G !

A ) = ! ) + % ? # . % $ + ! ! # " & ! ! 14 4)

" T

& + T ! % $

# . ' ' G !

$ + 4 $ ) + T

A.8.1-7

@ & ? ? O , # . ' ' G !

! # (! 17) ) + + (! 17, 28, 29, ) + 30) ) +! $ ! A ; ! 11 " & ! ! 16 " * x ? & A # $ . T ! >2% * ) + N ! * ! @ . ' ' G !

! $ + ! . ' ' G !

) ; # x ? & T !A !

! ) + + )A ' G ' * @ % H $ . x !& +; ; !!

' G N . ' ' G !

x # = A ) $2 % @ & @ +A ; ; 1 . ' ' G !

x # . + ) +$ $?! ! $!. ' ' G !

! # & ' + ; 11 . ' ' G !

x # ! $ + ! . ' ' G !

) ; ! ! '. 0 " % ) * $ + 4 # $ . " ! 11 " & ! ! 50 # & $ + 4 . A ) % 3 X_ $

A ) $ + ! . ' ' G !

. A ) % . % ) +A $? ?G " ) * . $ + ! . ' ' G !

. $ ! A ; ! 11 " & ! 51 $

& $ ! < ; )A # ) & ! / + ! $ ) + ! ' 2 ) +; & ? " ) + . % $ . 0. ) @ 0 % A # $ . " ! 11 " & ! ! 40,44 ) + 52 " * x $ . $ + ! . ' ' G !

. '

' . & $ ! < ; x % . + = ! $!. ' ' G !

x # . # )A . ' ' G !

/ x # )A &; ; $ & + # . ! .? + $2& . % " A + ? .+ ! $

% ) x $# % ' . ! +! ! &

) N &Q # !A ) & ! '

& = " ! ) & ! % $ .

A.8.1-8

< , 4

. " . ' ' G !

"! ! ! /' +! ) +( "! ! ! /' + $ . ' ' G !

. # 8 11 % ' + ; 11 A !

'.8.2518 ! 5 ) + ! 6 # ! ) + # % “A !

/' +” ! % * % # ; ) +& T = " " ! $ !.# =

! /' + ' & # .& # $ . ' ' G !

* $ + ! . ' ' G !

) ; . " ) * $ +

? ! % * $ + ' # # ) ) +& $# ) + # & ' + ; 11 . ' ' G !

(? + $2% ' + ; 11 . '

' G !

! H 4 + $

x ' = + & . A + ; 2 % * = N ! x '

= @ & # . '

' G !

# ) $2 ) + # .& . ! $ ; . ! ( # ! $ &; & A & T x ' = ) + ) +% * # # = & T 3 & (? + $2% . ' ' G !

x ' & ! &. ! ( # ! " A !

) + ! &; & . &. ' # $ . ' ' G !

' & ? (? + $2% ' + ; 11 . ' ' G !

" # " ? $2 ..# ) " = 3 ? ! ! $

# + ) + # ! / 0..? . ) % * % . ' ' G !

.+ # = + * 1 % * % . ! % T A ; % * T 1. % * !

+ 1.1 A # % $ . '

% ?! 1.2 $ + ! . ' ' G !

) ; ' . % $ 2. )A )! 2.1 # .3 $ ! ) + + ! $ ) + ' 2 ) +)A A 2.2 )A )! . ) ) 2.3 . +;?!$ * ) . % 2.4 %

?! $ + ! . '

' G !

! 36 (2) (6-8,13,14,40,49) 55,57,58 59 14

A.8.1-9 2.5 ) * $ + 4 $ 2.6 ) ) )A A . ) ) 2.7 +;?!$ * 2 . % 2.8 $ + 4 $ ' . )A A . ) ) 3. 3.1 ; $ ( ) + N 3$ N 3$% * % * ' * @ ) . ) & ! ' * @ ) +. 3.2 . ) ) & ! ) +. $ ; ; ) ) & ! 3.3 +;?!& 1 . % 3.4 $ + 4 ?! 3.5

N Q ) & ! ) + = N + 3.6 ;# +! $

! 3.7 + 8 <. * $

50,51 52,53 59,60,61,51 52,53,55,56,62 51 67,68 65,68 33,34 35

2 % * % . ! % ! $! . % % * T 1. % * !

+ 1.1 . % ! ! ; '

. * ! $! '

. 1.2 . +;?! ' . * ! $! ' . 1.3 # . * ' * & . ) +. # )A / 1.4 +;?! . % '

. # $# ! . + % ! $ = 4 2 4 1.5 % $ . A ! # . ?! 1.6 * ! $! ' . & !

= 2. )A )! 2.1 # .3 $ ! ) + + ! $ ) + ' 2 ) + ) A A 2.2 )A )! . ) 2.3 . +;?!$ * ) % ! $! ' . ) 2.4 %

?! $ + ! . ' ' G !

. 2.5 ) * $ + 4 $ 2.6 ) ) )A A . ) ) 2.7 . +;?! ! $! '

. $ * 2 2.8 $ + 4 $ ' . )A A . ) ) 3. 3.1 ; $ ( ) + N 3$% * ' * @ N 3 ) . ) & ! $% * ' * @ 3.2 . ) ) & ! ) +. $ ; ;

! 36 18,20,47 37,38 6,7,8,10,14 40,49 21-24 55,57,58 48 45,50,14 51,50 52,53 59,6,61,45 51 52,53,55,56,62 45

A.8.1-10 ) +. ) ) & !

3.3 . +;?! ! $! ' . $ * & 1 3.4 $ + 4 ?! 3.5

N Q ) & ! ) + = N + 3.6 ;# +! $

! 3.7 + 8 <. * $

66,51 67,68 65-68 33,34,35

? ! " ! % = 01 "! ! $ ! < = / 2 * ) .# % $ + ! & + H ) ) ) +$ ! A ; + ) + & + ' * ?A & $ $ % & ! ; ! $!. ' ' G !

+ & + ! $ ) + / ? + @) + . % % ! ..+ = 01 & 1 # & . ' ' G !

+ 01 ? ;+ ' + 8. ! <"! . .+ # & . % ! $ ! < ' & .+ & $ % * " ? * . ' ' G !

$ =

# $ 1& . ;?!; !

& % * ) < T ! = " " " . Y ! " ! $ ! $ # " % ! .+$ $?! ) ) ' G 8 ) + !

! N Q&

" E' & ? ? O , ' - ( :&&4 1)

@ ) ,

. " # A !

= $ " & @ + = ) & ? * & B 2531 # A !

$ !;

$ $. Japanese International Cooperation Agency (JICA) # 8 4 $ # $ ! = " " & &; $ $ . ' ' G !

' )A ;?!; !

& ! & ) !/ ) + $ " = % $ ' G ; X0 Â&#x2014; + +

(Eastern Seaboard Development Project) A )' % ! # A !

) + JICA " ! . !! ! ) % % & $ . ' ' G !

% ! ; % ; + . 3 ! 3 $) + ( ( 8 4 ' $ !

. % ' G $2 ' G ; ) +A % . 3 ) +) $ !$ < & ) ! ) !! " ) $ ! $ ! % &. ) $ !$ . X\ X T $ $ . ' ' G !

# !

) + JICA " ! # $ # . ' ' G !

& & ( ' + ! 9 ! ) $ !$ & 8 4 $ * * ;?!; ) + ? !.+ )

. 8 2 N? . (CBD) ' * 8 4 *! * ! 5,000 " & 5,000 " * = ' *

A.8.1-11 & )A )! 1,875 " & 8 4 . ' * 8 4 .+

531.25 " & % ( ' + ! 9 ) +& $ 2 # A !

.+8 4 & ' * +! 250 "

% ( ' + ! 9 &; " % ' * ( ' + ! 9 ) . ' * $ .

' +! $ ! ) . ; ! = ;?!; !

% ! $ 8 4

# ? % % * ' * @ + + 2 (SOFIE II) ' * $ ! ) ) +! ) ) ' ! # $ . ) ' * % $ ( ' + ! 9 * ! = .# 209.59 " + 90 % ' * $ * ! % " + $

' * $ * ! ! 230 " ! .# ) .# 204 ) * ) + .+. &.& . % ? . & ) *$

+! 70 ) = “ ” "! ! ( % ( $ % ( .+ # & ! ( % ( " .+ = ' !! $ = .? # & . % ! ) + ? . ) ' * 8 2 N? . (CBD) .+ # & = ' * # *

? ! ! & !

) +) N? . ) +.+ = 8 2 % % ! ; ' ! ! % ! ..+! 8 2 $ ) + # $ ! + H ) + # & ' * ! 3 ) ! * 1,835 " .+&; ' . N 3$ ! * ( N + + ) + + *# $2 + * ! .* +. & !% * ' ! " ) ) ( 8 2 N? . (CBD) +! ? * $ .+&; +! 844 ' * N +

) " .+ ' !% * . ! + 2.53 ( + 29.16 ! $ % * & = N +) + ; & $ .+ ' !% * . 13 = 25.74 ' ' !% * = .# 12.75 ' ? *( )! . % .+ + ( + 30 < .+" + ; 2& $ % * ( + 36.8 A + ; 2% !& ) % ' 2 N + ! ( + ! " ! ! $ 8.42 # " ) + ? (B/C Ratio) 3.26 $ !$ % $ # . ' ' G !

% # A !

% ( ' + ! 9 & * 250 " * # # " " < $ . )

" ! +;?! + # A !

) + . % ! / ! 2 $! 2536 ) +A +;?! T . % .# 18 & .# 28 ! % ! $ . . $ ( ' + ! 9 ) # A !

! $ . '

' G !

& 2 ' * $ ) * + < & # 3 < . ? 8 !

& # A !

% # . ! . % ! / .# 252 ( ! * ! +! 1,149 " ) < .+ % ! $ $ & # 3 !

. ' ? .+&; N . '

. ' * & ( & $ A !

# A !

. & ! +;?! 4 A + . ) ( " ! 8 'U43 $! 2536

A.8.1-12

0 "! /

$ . % $ +) ; * 8 + % ;?!; ! % + ' * $ ! * 588.65 " = 27 ) & .# * = % ; .# 23 )

* 429.3 " $ +) ; = . % 4 )

* 259.35 " ) & # ' G )

= 2 ) ' G <! !$ (! * $ ) +$ +! " .+ &; ! 513 = ) ! (! $ .+ +! 254 ! ! ' G % * ' * @ .+ # & $ # " # % ' # ! ? ' !% * . 1.359 /" = 5 /" ' ' # ? & $ ' * $ . % $ +) ; .+ & # & = % 8 ! $ ! ) % A !

? '! $ ) + = & ) ( ) ) . $ +) ; # ! &; * ! .? + $2 + 8 & # ! &; & . ' 8 % A ! " $ +) ; " # $ & ) & . ! " ! * )[ # ;

; *

' G ' 8 ) + !

& ! + ;?!; )

, , + 2 & $ . $

# $ % ? 2-3 $

:; ( 0 &

. $ ! < ; = / 2) + ! !% . % ) ! 01 & $ $) + T & . A T .+ ' . * 1) . ..+ & 3 + $ % * .+ # & % ? !A ! " . + ! (! 8 " . 3 $ ; * .+! ? N 3$ ! % * $ ! ! (& % ' ; ; $ ? * A # " !% $ % * $ ' !% * ! ' + 8 # . ' ) 01 8 % A ! " + 2 ..+! $ $ % $ +) ; $

+ 8 & . & ! +! + 30 # &; ' 8 % A ! " & $ . $ . # ! <" ! # & . = ' 84 # % & $ # & ? !A ! " 2) + ! $ ) ! # < = .? # $ 1 . +) ( $ ! = " " % $ . ! $ ' !% * ' ' # $ ? % $ $ !)! # & + ! $ # $ 1 # . ) ) = N !

A.8.1-13 3) ) . ) & ! ) * .( ' G " & 8 " ! ! + !

) .+&; .( ) ) " = ; % ! & 1 "! " ! $ " & $ &; . . ) ( )! .+! )A )! # ' * $ )

0) 8.3 ! T , ? E' " B- 1.

3 $A * ? . $ % # 8 4@ . $ + $ ) +! N ( # . & B 2533-2534 * * " ? . United States Agency for International Development ) + . *" # ! Research Triangle Institute % @ ! 8 4 3 4 ' 2 & + 8" 8 4 3 4 ' 2 % " ! " 01 # $ 1 % + 3 4 & 0..? ! ' 2 ) + # ! $ % ' 2 ) + + 3 4 % " + 8

H % ) +. 8 4 *$ $ ?! * (1) 3 4 (2) < % ! ) + &; $ !' 2 (3) $ (4) ( 3 ') +; % # + ! $ ' 2 (5) @ 3 4 & ! (6) 3 4 ' 2 (7) . ( (8) % * % ) (9) ' + ; 11 3 4 ' 2 & ! (10) ' + ; 11 + ! ' 2 & !

0 , ( T " ? E

= ! ) + 3 4 ' 2 % " * .# = ! T . + 3 4 ' 2 * !

) ) + "! ! + N 3 '. # & ! ( 3 4

% 3 4 " "! ( ! . ! 2% ! 3 4 # " 01 /' +% $ 3 4 = $

1) % ! 3 4 ' 2 . . ( ! ' % ! 3 4 ' 2 * * * )

. ; A 3 4 ! 4 #

3 4 3 & ' + ; 11 ) +/ ) + # $ 1"! ! + 3 4 & ) + % ) +"! ! # + 3 4 = @ % + 3 4 ' 2 . = ? # & % ! 3 4 ' 2 "! ! $ ! & ) +! = $ ! 2) ! $ / % < 3 4 . 3 4 ' 2 H " & + 8 ( * 3 4 ) +"! 3 4 ) * # ! & % 3 4 $ ) +3 4 @ 3 4 .+ # $ ; ' 2 # B A ! = @ ) + = # 3 4 $ * ! . ) +"! & ' +(

! < = $ ! 3) 3 4 + 12.5 . $ ; = * . ! ) + ? & ). $ ; # ' 3 4 !.# $ .+ = 4) ! & ; !( . # &; [ 2 . 2

& ; ! [ 2 . 2

& * & !

) 0 . "! 3 & 3 4 . # & ! 3 4 5) . "! ! 1; % ' 2 + %@ 3 4 . = " "! " A .+ " . 3 4 " ' +! . 3 4 6) # 3 4 # ? ( # ! 7) . $ N ! !) + # 3 4 " . (

$ ' 2 * % * ). $ ' 2 % . # & A % $ % # $ . $ .

" ' ? E + 3 % 3 4 ' 2 ) & 2 + $

1) 3 4 ' 2 "!

3 4 /' + 2 = 3 4 < ! ! ? 2

% * * ! ! % ' 2 . % ' 2 .# = . 3 4 " .+ # ! $ ' 2 * ) $ % * .+ "! " ! $ ' 2 @ # ) ( @.+ = A # 3 4 + 3 * = 3 4 "!

; 3 4 . ! ! . $ = % 4 !& = %

? ! 2) 3 4

3 4 % = 3 4 % * @ 3 4 &

" * 2.1) ! $ ? % ' 2 " ) $ ! $ % * 2.2) ! $ $

$ )! .+"! ! &; < ! 2.3) ! $ B ( $ ; B ! & ; ' 2 ) 2.4) % ' * % ( /' + & % 3 4 # $ ; + ) 3 4 = 3 4 B &; . # + & ; & * $ & % @ 3 4 ! % & ) +@ 3 4 ! + ! ! $ % ' 2 & ! ? H 3

5 B " < ! .&; * $

+! 1

3 B & + ! ! $ & ! . % ' 2 ! N "Q ! < $ ' 2 % ) +( "! " < ! ( ? N 2" 3 4 ! + ; 2 3 4 "! & ) % ' + & . 3 4 * % * = B ! < 3 4 ' 2 . ? H 10-20 B " < ! 3 4 "! . = !& ) % $ ! ? N ! $! /' + & ! 8 & = % N? .

? ! ! ( # & ! $ % ' ! ! % * $ * .( + # & . % ' 2 ! ! % * ! 8 ) ' $! @ . ! $ ! < . % ' 2 * $ 3 4 ( ! & ) A + ; 2. " . 3 4 ) B.+ # & ! " ! . 3 4 ) H .

? E ( " B- & + 8" ! ) + 3 % 3 4 ' 2 = 7 + 3 " ) "

1) 3 4

) + 2) 3 4 ' G ( 3) 3 4 " 4) 3 4 $ 5) 3 4 6) $ N ! !. + N ) + ! 7) ) ! ยง

D $ ; B

B ! $

3 4 N? . $

(%) 12.50 0.25-0.54 5.00-55.00 3.50 10.00 2.00 0.50

3 4 + 3 1 ) + 2 = 3 4 @ ( ) + 3 ! 3 $

= 3 4 "! @

4.1

! "

) + $ # 3 4 ) +. 3 4 . % ) + $ * H & $ * ) 3 4 ! ) /' +& % ? '! $ * ! The Royal Proclamation Of 1944 and 1956 " % 3 4 " % 8 ) + ?% 3 * ! ) +& B 2515 ! . ' + ; 11 ! ?"

60 B ) + .+) "% . + 2& + 8

H = ) ' + ; 11 " = # $ 1"! " ! ) + ! ' & " ) % 3 ') ! N & 3 4 3 4 $ ) + ! . = B ? 1 ! $! . % ) + $ ( .+ # 3 4 $ $ * ? H 4 B .# . # . ' ) +! 4& 3 4 "! = " !$ ! = . ! 4 200 @ 3 4 ' + ; 11 3 4

) + ( 11 % * .? !? ! ' & $ !; . 3 4 ' + ; 11 3 4 . ) + $ * .+ $ $ . % ) + . % "! " &; (

% ( < $

= ) + $ &; 1 % . % 3 4 Municipal Tax Exemption Act of 1938 /' +3 4 8 ) + $ & % 8 ? ! 3 4 * ' $ !"! ? N !& < 3 4 & % 8 ) + $ ( 3 4 * + & ;

&; & N? .) + ) + $ ( ! 1 B ! (). % 3 4 " & + + + "! ! &; ' + ; 11 ?1 & . % ) + $ ( ! $ . ) + $ !

&; & # . ; % ) + $ % . )$ & !% 3 4 ! # ' + ; 11 & '.8. 2481 3 4 . + 15 ( 12.5 % $ ; B @ 3 4 = " ! . ) + $ ( ! ! & ;

! + ! $ $ ; ' .? + $2& $ ; B . & <. A 3 4 ). & # 3 4 $ ) +3 4 B * * % *! = 4 B A + ! 3 4 ! & %& % * ( $ ; # " A 3 4 . # ! $ $ ; B% ( "! !

11 $ ; = 4 2 4

8. ) + $ ( * & # .% 3 4 ' G 3 & ' + ; 1 ' G .+ N & " ) " 3 & ' + ; 11 3 4 $ ) + & % 15 * & !% " . 3 4 $ ) + ( . " & @ ( ) +

" @ " < ! @ ! A ; & < 3 4

4.2

@ 4

3 4 & 0..? % * ' + ; 11 3 4 T B 2508 3 4 ' G *3 & Revenue Code '.8. 2481 3 4 ( . . % ) + = " % % 8 ?% 3

$2 . /' + % * # .8 & % * @ 3 4 # 3 4 ' G ( = $ / $# .

3 A % 3 & 1 B & # ) + / $ % ! $ + ! $ % "! ! ? ) +"! 3 & 3 4 $ ) + ! $ / @ 3 4 = $# 4 B$ * ! $ / % & # 5 - 6 ! ; % $ + ! # A % 8 ! (% & $ + ! ! $ / % & ( % * ! 4 B/$ * ( $ & # ) ? )

4.3

' ? ' ! " ! " @ 4

1) 01 $ 3 4 $ ! ( N !; % @ 3 4 ) + 3 4 .#

01 & 1 H% $ 3 4 $ ) + 3 4 ' G $

!$ !. 3 % # & 3 4 ( ( 3 4 ( . ! (! " = ( ( ! ?A A 3 4 .+ 3 4 ! ) & $ ! = . *

& ( ( % 3 4 ( ! @ % " 3 4 ( ( . # ! ! " % A 3 4 % * $# .# $ !% ( ( ! (% ' & $ $ ?! + # "! ? N ! 3 4 * " % 2) % .# ) +% # $ 1 ? % ( ( & 3 4

) + = ; ! % .# % . % . @ 3 4 3 4 $ ) + $

3 4 N ! . " $ ; " ! B$

3 4 $ ; ( "! ! " $ ; $ . % <"! ! @ & . 3 4 " < ! & % !

% " * $ ; & 1 ! . $ "! ! (! = % " . % ; "! " 3 4 $ ; (" ) 3 4

) + ) ) = . %

$ & A ; . 3 4 $ ; % * $ ; ) +) ) $ ; ) +$ ? 2 )

. * # .? + $2% 3 4 = 3 4 % . % ' 2 ?A # & . % 8 & % *

) +"! % '

"! & " . $ ; ) + . % ! A 8 = !

? % * ' + . % + 3 * . 3 4 3 & 3 4 $ ) + )! . % .+"! " $ ; < ! & * ! &; ' Y 3 4 $ ) + & A <$

+ # = "! ? N ! . % ' 2 "! & "

( &; ) +$ $ . % ) + ! ; & $ $ 3 4

) + = 3 4 # ? ) +) % " ( # $ 1% % 8 ) + @ (

H " *( &; & N + ( A # " " * ! ! . = "! ? N ! &; & & $ !;

N + * ! $ ! ) +" ! . % A ; * . ) . % ; $ ) + * " # " . N + ! + < ( ( <$

. % $ . 3 4 ! A ; = A . 3 4 # ? = 3 4 ! $ ! ) ! /' + & & ! $ # $ # ( # ! $ & 0..? !

& B 2524) 3 4 & 0..? & ! A &; # ? + 3 *! ! $ + 1 " < !

3 4 ! ! $ ' 2 ' !% * * . % ! $ . +% 3 4 # # ! . % ! ! $ . 3 4 * = % "! .# = (! 8

# 4 !) ) + . % & 1 !

.+ = A ! @ + 3) 01 3.1) )A ) + + + ! 3 4 : 01 ) ) + # $ 1 ? % $

$ !"! ' ' % )A ) + + + ! 3 4

+ 3 4 + 8 B '.8. 2526 "! ! )A

+ 3 4 & < 3 4 ' 2 2 + 3 ?$$ $ 3 4 < $ . " ' +; % ?$$ * & !? $ "! $ 3 4 < $ "! " "! ! $ ! ' +"! $ ! " < ! ( 2" ) " & * ) ! ) + # )A ) + + 3 4 3 4 & B '.8. 2526 &; $ !

* !. % !

) " % 8

H & B '.8. 2526 $ & ) + + 3 4 & + 8 !! $ ! ! 2 . * ! " % ?% 3 )A ) + + 3 4 "! ! &; & + $2 . (CAO) ( ! ) .+ $ ! $ ! ; 3 4 & % ' * & $ ! ) % CAO * ) +& % 4 ! = & 1 ' +/+ * &; )A ) + + 3 4 & ' * * "! ! + !& 8 4@ . )A ) + + 3 4 ( &; " & ) + < ! * 3 4 ' G ) +3 4

) + )A 3 4 .( + ! . A % !

. )A !

% ! $ ( !. # . 3 $ !) + ' ! ! % " & )A & ! )A 3 4 ( ! ' 3 & % # ( + 3 4 = ' 2 + ' 2 # ' 2 ) + + 3 3 4 % (

; . % &; ? $ A 8 Signboard ) + +

H ( < ! 4 % ; . % ' 2 ( % " ! . * + $ !' 2 ' ; & $ + 2) + < 3 4 ' 2 ) &; )A ) + + 3 4 = A . ? ) + < 3 4 . " % * ! % )A ) + + 3 4 # & ! "

"! ' & 01 + )A ) + + 3 4 + ! . % ?& + % 8 ) + ?% 3 ? " * - $ !"! ! 2% % ! ' 2 * A ! A - $ ! # & . )A

* A = % . % 8 - "! ! &; ' 2 . % 8 & ;

1 8 - $ ! # & # & )A ) + + 3 4 ! $ ! ! . +

) [ 2! () [ 2! ) +"! ! 2) - % )$ . & # ? & ! $ ! ! - ; . % ! 4 " " . # .3 $ ! 3.2 ) $ ! ! *# % 3 4 . 3 4 ' G ) +3 4

) + * ! *# % = % % # & $ ! & & ; $ &; 3 4

) + ) $ * $ $ * * = % ' 2 ! ; ) +" . 3 4 ' G ( " < ! )A 3 4 "! " . +. % $ = % $ ; * A <$

$ ! < 3 4 ! 3 4 ' G ( ' % 3 4 ( & ; ! % $ "! " % *

<$ = 3 4 ' G ( ( 2 ; * % * . $ !. ! $ % * & % . % ; ! * * * * . % &; 8 * " = * 3 4

) +

3 4 ' G ( ( % % * * < % " 3 4 ) +( )A 3 4 ! % ! % % "! ( /' + !

$ $ ! + 2 A * .+ = % . % ) +"! ! 3 4 )! .+ = % . % . H *# *

. + 3 4 ( . % 8 "! % &. 3 4

* &. 3 4 ' G ( <.+ = # . 3 4 & .+ ( # 3 4 ) ! ! % ! "! ( )A 3 4 A 3 4 & 1 ! ( ) " " . 3 4 ' G ( ) ( . % ! & ;

; * * ; * 3 & % . % 3 4 ' G ( ; ) * = N ! & !

& 1 % ! ; + 3 *$ % .+ " % ! ( . 3 4 "! ! <"! ! ( < 3 4 " <! . . %

; + 3 *! $ ! ; "! $ ! 3 4 $

) + * ) . %

8 " 3 4 < ! ; )$ * "! $ = N? . & ( 2 ! $ + ) (

= "! ! 3 4 ' G ( /' + ! * "! ! . # & $ ! . & < 3 4

)! ) A 3 4 <"! ! $ ! +

.+" # 3 4 ) + /' +3 4 ! .#

. = " " A 3 4 "! . 3 4 * 3 4 ' G ( ) +3 4

) + . * . % * ! . % ' 2 " 3 4 . 3 4 2 + 3 * $ * A 3 4 . $ ! ) +. 3 4 A + 3 )! ) . < 3 4 <"! 3 4 * = . (

"! 3.3) . 3 4 "! ! + N 3 ' : = +. 42 . 3 4 * "! ! + N 3 '& < 3 4 $ ! A 3 4 ( # & ! 3 4 01 * % * ? + $

+ ) ?1 & A 3 4 ! + + & 3 4 $

90 ! ( # 3 4 . . ?

+ A 3 4 . % A ! N ' & % * (A # !

8 4@ .! . . ) + . & + @ ) . 3 4 ( & * .( & ? # H & < 3 4 . . & +

. 01 * ! . A . . 3.4) # ! $ # ! $ # 3 4 ' G ( ( ! ! * = A ; % $ + ! ! ; 3 . (

? '! $ ) . ! ? * ! $ % 3 4 $ ! # & ! ? H 4 B # * "! ! (. " & + ( ) + # * "! " ! # ! * ) B 2524 ! $ B

" . $ ; = 3 4 # 3 4

) + 3 4 % * . ? + ) # 3 4 * $ $ ?!)$

$ "! ! $ $ ?!( H + & ! A # 3 4 ( ! 3 4 ( ). ! . $ ; A 3 4 & # 3 4 $ * = $ ; B . . $ ; ) *"! ! A $ ; . # ' 2 + 3 ! = N ! & + 8" A ; . .# ! ) . % ! 11 ; ! ?) +! # 11 & ! . $ ; <.+ # $ . ( "! ! . + . 3 4 & 1 /' + . & ( < H "! ) &.& # ! $ B% $

& . .# * $ !' !& &; >2& $# ! % ! +! ! $ ; B .+ # " ( ! $ ! * % * * ! ( ! ! $ $ ; +

.# B"! = ? = A ) H " &; & ! (&; " & + ( * $

! $ B! $# ?$$ H.+" ! " & ? + ! ! $ % ? % ' 2 3 4 " . $ ; # . 3 4 ( 3 & 3 4

) +3 4 . ! .+ = ' & + !

# # 3 4 . * .+( . # 3 4 .+ = " ! ?A * # 3 4 "! ! ` & # .

+ * ! ( A # 3 4 ! ) !& $ ; . . A * ! " # ! & # .& # 3 4 $ ' & . 3 4 /' + $ ; B ' !% * + ? & A 3 4 3 4 ' $ ! % A # 3 4 ?$$ * $ & ! $ + ! % * ! . * + ! ; !8 Q) + .

% & # ! $ $ ; ( ! ! ) % . % ( . " % ! ! & ! $ % 3 4 ' G ( ) &; ?$ "! .+ = ?$$

$ + ! & + ! "! .+ = . (

" . $ ; ! ( # & 01 & # $ # $ ! # ( 2 * ! () "%" &; # + ! ' 2 ) + . * ) ' . & # 3 4 "! ! ! @ # 3 4 # " . $ ; . A ! N ' & ( ! ( # & ! # 3 4 & # 01 * # & " A 3 4 ! 3 4 ! . 3 4 ( /' +( A 3 4 ! $ ! % !

( ) ( 2 ; * # $ !' !% . 3 4 & # " . $ ; & ! + N 3 ' 4) " ! (( < . 3 4 4.1) $ ! . ) + 3 4 $ ! % * . $ ! + ' 2 2 + 3 . A 3 4 ) &. " 3 4 )! $ !. .+ ! . < !

! " ! . 3 4 ' G ( !

!" ) $ * * = . ( * H "! = $ !. A 3 4 .+ . 3 4

) + 3 4 ! ( ( 2 A 3 4 ! ( 3 4 " ( ! ! ' +! ; & $ 3 4 3 4 * A 3 4 A ! "! # ) 3 4 ' 2 ; . % ' 2 $ $ . 3 4 ) + ' !% * ' +A 3 4 ; $ * !( H ) A 3 4 . ' +" .# % ' 2 ( ; $ ! = . ) + ). * = = . % $ ! ! % + # * 2 $

) + ( &; ) + * * # " "! ;# +3 4 + ! .# % % 1 " *! = " " ' + $ ! + ) + * ) + ' + + ! 3 4 ( * &; ) + !

4.2) 3 4 % . % 8 ' !% * % 3 4 " 3 & 3 4 ) + . % 8 = ) 1 + .# " 1 * ! " ! . 1 .

3 4 ' +& % !

* ! . % 8 ! & ;

' ! "

5.1

? I D ( J

5.1.1 " ' + 3 % 3 4 @ ! ( < " " ) 1) 3 4 3$ ; 3 4 %

3 4 ! $ ' ! 2) 3 4 ' ;A (Commodity Taxes) ; 3 4 &; *# ! ( 2 3) 3 4 " ( * = 4 ) + ? ?$$ ) 4) 3 4

5) 3 4 ' 2 6) 3 4 ;; 5.1.2 , 0 , , 0 (& ! 3 4 $ ! ! $ &. * ! ( H" &; A 3 4 ! $ &. .+;# +3 4 "! ! $ . < 3 4 ! ( @ $ . + 3 4 & = + ' # & A 3 4 T ! ! (

= # $ 1 ' +.+ ! (. < 3 4 " ( ! % % . A 3 4 = % * & 0..? + 3 4 * <.+ ! $ ! ? N ! ; A 3 4 .+ % &. ( A 3 4 "! . 3 4 % & . .+ % &. ( A 3 4 "! . 3 4 % & . 5.1.3 4 ? &! "0 , 4 A , ! @ 3 4 ' 2 * ! $ ! ) +"! = " ! & 3 4 . < 3 4 ' 2 .! $ ! ) <! % ) 3 4 ( *"! " (

) & ! $ ! ' + = < 3 4 @ & + ) ). . < "

" & ) H

>2% $ ! ? N ! = 3 4 ( ' . $ ! ! (& . & T 3 4 ' 2 & + 8 ? ! ! ; OECD ! ( ! * $ ! ! (& . ) + A + ; 2 % )! ..+! $ ! !

H ; ) "% 1) A 3 4 A & = A 3 4 . H * = + < ! ( ( & % 3 4 ' 2 3 4 *! $ !( ( ' +A ! " . 3 4 A ! " # .? * # & ! $ ! ) +! % ( ( ! & + + 3 4 * .! $ ! ( ! < 3 4 . A ! ' 2 & $ $ "! &; < /' +A &; ' 2 ) &

$ + # " ! ) !" $ ! !' N2% # 3 4 ? & . $ ( # ' 2 ?$$ ) $ !$ * = " & ) % "$ N ! !A & ; " ) + . # & . 3 4 !$ !( ( ! % * ' +A ! " # 8 & $ ( .+. 3 4 ! A ! " ) + 8 & & % + 8" * @ 3 4 ! $ ' 2 = # $ 1 ' +& $ ! ! ? 3 4 ' 2 .+"! $ !. "A & ; = A . " ! + % 3 4 . "! ;

? N 2. N ; & 2 ) +

! A !A + A & ; = A . ) +@ 3 4 ! $ ' 2 ! + ! + 8& 0..? + 8 & 1 & ?! OCED . % ' 2 ( $ & . 3 4 ' 2 ! A & ; ' 2 $

. % $ . 3 4 ' 2 ! ! & + 8" 2) ! ; & ! $ ! ? N ! ! .+ # ! &; & . % " $ !

) ! ( $ !;

. . ( ; $ ! ? ) . ? 2 * ) . = " & % .# % " . 3 4 ' 2 # " ' + ; 11 ; ! .# 3 4 ' 2 . = " % . % & ) + B + ! * & + 8 ( ;

X 8 ) + @) +

= & # . . ( & + # & + @ & ; &; @ ( # " 1 " + # A

. = % 3 4 ' 2 ! ( # . * ( &; & = ;

A 3 4 ?$$ & ! $ ! ! (& . 3 4 ) + ! ( # " &; " 3 4 + 3

3 4 ;# +) "! ! . * $ = % A ! ' 2 ) +"! ?1 & +% ! $ % ? # . !

. ! & . ' 2 + ; 2. . = H * ! A $ !$ < % A 3 4 & ) % $ ! ? N ! $ ! !' N2 " % /' +( A 3 4 " ?1 & . 3 4 0..? ) +3 4 B ) +A . = + B "! % A 3 4 3) A ) + . = 3 4 % = 3 4 ( # = BA 3 4 & ? ! # . . + 8 OECD * ! (. = H " * B ! ( 6 $ * B & ' + ; 11 3 4

) + & ! % " & ! . = H !

2 ) +

?1 & ! . ? H 3

& % + & H + 8 4 . 3 4 ' 2 .+" ?1 <! + < # $ 1% $ ! # <.% + 3 4 ' 2 $

. % ' 2 ! N .+ 8 ( . % "! < .# 3 4 . " # $ 1 ) &. . % ' 2 ! $ ! ; # 3 4 ! . ' 2 * ? N !) +! ?A * * . % ' 2 ! N .+" $ !$? !$ . # .8 ! @ & # $ 4) + 3 4 ' 2 + 8$ ' A 3 4 .+ % !)%< % * !

A; 1 ' !% * = .# ! % 3 4 ' 2

3 4 ' 2 $ & + "! = + &. A 3 4 ! (. # . ! ! . # $ 1 % * ; 3 4 ' 2 ! .# ) +"! !

& . ! 3 4 % ( + # $ 1 . ( .+ +! + & ' . ' !3 4 ' A 3 4 .+" "! < = $ ! + ! % . # + 8" " ! ( @ ) &.) + + & ' !3 4 .+ % * & H B ' ' !% * .! = .# ! ) + # & . A 3 4 . * &; + $ !' 2 = & # . . < 3 4 ' = $ !

& $ $?! ' !% * % 3 4 ; ) .+ ' !3 4 ' 2 % ) !& % & + B < ' ! = ? H 2 B

3 B . ( <.+ ) & < 3 4 < " * " ( # " &; . " 5) % .# % + 3 4 ! ( < " + 8" % .# @ ( ! (% * 3 4 ' 2 ! )$ " ' ; Y % A 3 4 3 4 + 3 4 ' 2 & ! * $ % .# ! + ! $ ! ! ( % . ( & % * 3 4 ' 2

5.1.4 0 ,/ & ( @ 4 + # $ 1 + % 3 4 $

3 4 + 3 !

3 4 % "! % $ $ ) +"! $ A 3 4 " " < ! 3 4 + 3

H < " ; . ( )! .+! $ ! ? N !) A 3 4 ! "! ! .+ 3 4 "

5.1.5 / 3 4 ; 3 4 " .# = ! < "! " ) 3 4 * & + + 8.+ < ! # ! 3 4 % @ 3 4 ' 2 * ! + ! ! & & @ ( = A ) + < 3 4 ! & < 3 4 * . $

% . & * = % ' 2

* $ !' N2 + ' !% * & 4 + *% 3 4 ) + &; 3 4 ' A + ; 2

' 2 ?$$ . " = 3 4 A !

5.1.6 4 ' J ? % < 3 4 * $ & + #

) + 3 4 <$ .+! N ' ? .+" # !" 3 4 ' 2 . & ! # ! $ &; . < ' +$ !.# = & # & ! $ ! $ ! ! ( )! ? .+! $ ! # $ 1& ) % # + 3 4 ' 2 % OECD & % ! ' < ? &; +! " ? *! $ +! + 3 % " * ! " ) +! $ % * .# 3 4 ' !% *

5.1.7 , , ? % 3 4 * = !

% ; + ( $ !. 3 4 "! $ " $ ! ! ! ( = # !

" 3 4 < " ; ; 3 4 " 3 4 3$ ! ! . +; ; ! ' + % * < ; ) + *

= " "! " & $! ' G ) 3 4 ) * = . ' +3 4 * ) + . < & ; B '.8. 2533 * " ! . ; & & 3 4 % ) @ ( $ & ) " ) +) 3 4 )

; 3 4 3$ = ? ! ( N " # "!! $ % 3 4 ' !% * * " ( # " &; & H + 8! = 20 B ) +! + 8

# " &; ' !% * & ) + B

5.2

' ! " @ ! ? E ( " B-

% ) + 10 + " * = A . 8 4 )

= 3 + 3 " ) . * ) # 3 4 ' 2 ) "%$ ! ) & + 0..? ) + ? # 3 4 ' 2 & ! & ! $ !! $ ! % *

5.2.1 & I ! @ ( " B- % ) + + 1 $

3 4 ! % 3 4 ; 3 4 ' 2 $ = ) " 3 4 # @ (

) +) % # 1) @ .# = .# 3 4 < . 3 4 % ? 2& % + @ ( ' !.# 3 4 < . 3 4 % 2) . ( + ? & ! ? < 3 4 3) @ $ H ;

@ ( + < + 3 4 ' 2 & @ + = ) # ( : % 3 4 ' 2 & % OECD ? ! ! ; 15 + 8$

;

% @ ( & + 83 4 ' 2 = " 3 4 '

.+ = &; 3 4 ) A ! (3 4 % ! ' 2 * ! $ ! # $ 1& + 81 ?_ ) + ? ! + 8 OECD ' 3 4 U4)! +. " 3 4 % + 8 * .+ ! ) ! % &$ < ! .? * ! $ ! !' N2 + 8" ! 3 4 ' 2 ! $ ! ! + ! * ? + " ) @ % 3 4 ' 2 = ! ' 2 . = ' 2 "! ! ( " A !! <$

"! ! ( 3 4 " # & 3 4 * = 3 4 ? !$ # @ ( & % % 3 4 ( +

.! + ; 2 ; + 8" & % * ! % OECD & %

H " ! T N3 4 ;; 3 4 " ( ) + < 3 4 % * "! ! + !) + 3 4 ' 2 $ $ = ) " % 3 4 # $ 1 # @ ( " & % + 8" 11 3 4 ) +

& ! .+&; ) ' + ; 11 3 4

) + ) +3 4 ' + ; 11 ' G ( "! $ ( 3 4 & ' + ; 11 ) $ # 3 4 ! ; 3 ( & ) + B ( % ) + + 7 + ) ) +& T @ ( .+&; 3 4 !) ! ; 3 ( < !$ $ # & ; . ( & $ .+! A ; 3 4 ' 2 ) + + 3 + " . 3 4 * ! ($ 2" + ; 2 + % 3 4 ' 2 & + ( $

! $ 3 4 ' 2 * $ .+ ) +&; = @ (

= 3 4 ( # ! &; * " ! . 3 4 * ! $ !! $ ) + ! ($ 2" ) +.+ = ; * # 3 4 ) + 3 4 $ ! ) . ) ! & ! "[& ! * (

H " . 3 4 ' 2 & 3 + [Y % * $ ! ! (% @ & "! ! + ! 3 4 .+ +$ & @ ) + 3 4 & 3 + ! ? 3 4 .+ ' !% * ! $ % $ ' !% * ( % A ) * "

) @ ( ! A ! N

) + ..+ &. ' !3 4 @ ( . ' . $ + ! $ % * ) + ) 3 4 &; # . *% * @ ! $ ! ) + ? &; . & + ! 3 4 H @ &; $ ! ! (& # & +; ; ! 3 4 ! *

5.2.2 ! -'0 , ! ( " ? E ( :&&4 $ ! * &.$

) "%$ ! ) & 3 4 ' 2 % . ( & 0..? ' $ ! ; (

' * @ .+! ) $ * # $ 1 ( % 5.2.3) % ) + + 2 < % ! ) + &; + $ !' 2 $ ! ? & % * % * < % ! ) + &; + $ !' 2& < % ! ' ' 2 ("! .+ = 3 4

"! 3 4 ) .+" & 1; = + + % ! 3 4 * $ ! ( # ! &; " ! +; ; ( % ) + + 4 + ) ) +) % # 1) $ # % * !) + # & + 3 4 * ! !

2) &; $ !' 2.+ # & . ( ) + # + ! $ ' 2 &; + % ! ! " 3) &; $ !' 2.+; . 3 4 & . * .? % 3 4 ! = . ) + ' % * & ' !3 4 & $ % * < % ! ) + ) 4 % ! 3 4 ' 2 ! & ! * $ % ) + + < % ! ( ) + # ? N ! ! ( . 3 4 . * ) + ) 4 + < % ! = . * % ! < .# = .+ " ) ? ' & " % ! ? 2 . 3 4 .+" $ ! ; (

. +; ; A 3 4 # + 3 4 % * $ ! ` A ! + 3 4

+ ) @ % ' 2

H &; + $ !' 2) +! + )A 3 4 + % ! N + + 3 4 ' 2 + $ ! # <. ? ! ' * @ .# = # + * + $

! ` & N + )! .+"! 3 4 ?$$ * = + @ ?$$ * ` A * ! ( A 3 4 ! ( ) &." .+"! ! ! $ ' * @ % $ !$ * = $ ! % &. ' * @ 3 4 % ' 2 ?$$ * &$ = . % ' 2 + ! N Q * & . % . + ; % . % & + 8 * N ( ) + + % * + ! N Q % " * "! ` A = A + & + 3 4 ' 2

+ + ! 3 4 % ' 2 * ! .+! $ ! ! 2 % * ( ! !) + ) 4 ! # ! % ' 2 * ! 3 & % * " ( ` & ! # . N ; + + ! 3 4

+ 3 4 = # $ 1

+ 3 4 ! % ! .# = & ' . 2 . % ( ; A 3 4 ) ' 2 ) + < % ! ! $ % ' 2 # "! .+ = ! $ % ? ! $

! $ B ( 8. % ! & ) + + 3 % ' 2 . % ' 2 ?$$ .+"! ! ( " " T A

"! + 3 4 & $ ! ; (

' * @ + 3 4 ' 2 . 3 4 & A $ ;# + . 3 4 $ ! ! $ &. + 3 4 $ ! !

= + . = N ? & . * + ' & ' 2 ) + + 3 & + 8! ! % ) ) + ! ( * " < & H + 8! < & . % ! & +; ; ! . + 3 4 & T * ! ( = ) # $ 1 # # + ! $ ' 2 0++ <# + &/ < )# (&02 3 : . * + . < % ! * = .# = # & + 3 4 ' 2 + $ ! # <. ! ( . * ) + # ? 4 + $ !' 2 ! + ; 2 + + ) $

! &; % ! ! % + $ !' 2 + $ !' 2! % $ ! ! ( & % ! . @ < % !

; ' 2 ! (( . ! + 3 &; "! .+ = ! " ! * % $ * ?

' 2 * . % = ?$$

$2 % ! . $ !' 2; & # < 3 4 ) % ! ! $ ! & ! $ ! ! ' ! ! * (

! ! ) ) % * ) * ! ( ) & + % ! "

< # # % + 3 4 ' 2 & ! + N Q3 ' * ! # % ; = % + ' .+" ( * % ' 2 " * ! ( ! ; ! " 4 2 ; . % ' 2 $# N % ' 2

!& ! N Q& ' 2 & + ! * $ ! ! ( # ; ' 2 ! + 3 % &; * (

= $ !

= + ; 2! [) 2 ! & # $ !' 2 * relational data base $ ! ! (% [) 2 * ; & !) ! ( % % * ! ( # " ! $ !' 2; # & $? 3 '% % ! & + * ! + % $ !( ! + # !

!M# !/ # ) ) , 0 : ; 5 B A ! " ! ) ! & T N $2 N + ! 1; & % ) 1; % @ ( ! &; = ' * @ & % + 3 $ ; * ! # % &; %& 1; = T & % $2 ; * % ) + # $ ! % &.& % @ !( ) + # 1; %

( + *( ) + # @ ( % " .+! % + % ! ' ! !& # ? 4 3 4 ' 2

5.2.3 0 ( & % ) + + 3 $

$ ! # ' ! $ & . 3 4 % .# 3 4 ' 2 "! ! . ) + .+ # & % # ! $ ! % !)%< % * ) + # % *.# = .+ ! . $ ) +) % # : ' & + * + $ ! # <..# = ! . < % ! ) + ! ! ) +$ ! % !)%< & # & % . ( . % ' 2 8 4 & ! $ ! % &.& + & ! .+ % ! ) #, / ' + + 2 3 : 1 % $ & . 3 4 ' 2 = 01 ! ) ! % * ( A 3 4 ! $ ! . 3 4 .+"! ! $ & . 3 4 .+( # .# % A 3 4 "! ! $ .+ ' !% * ' +$ * ; ! ( . 3 4 " & + 8 ! ! % # # A 3 4 ' / & . 3 4 ) +! % ! % "! ! . = $ ' $ * ? $

- & + 8 2 ) +" 2) 2 . ( ! ( # ( ! ! ) +

+ * % ' 2 $ ' 3 4 "! ! . ! ! + 90 ) + + 99 % 3 4 ( # . & + 8" 2) 2 4 ! ( # " & % & . 3 4 ' !% * ) +3 4 "! ! . .+( ) ! & ! % % * ) . <$

3 4 - & + 8 ! * 3 4 "! ! . ! $ ! # $ 1! *) +

* . 3 4 . = - & + 81 ?_ . ! N Q& (

$ ' 2 % A 3 4 "! " . 3 4 % - + 8 N 2) 2. & !

) + ! ' 2) +& B '.8. 2523 "! ! + 3 4 " "! ! . ! ( # . +! + 0.23 - & + 8 ) 2 <&; + 2 $

& ! . 3 4 ' !% * # 3 4 + 5 " ( % " & . 3 4 ! # 3 & 3

) + + 10 & . $ * " ) + .! % " & . ( + 20 - & + 8 . ( ! & # " " . "! ;# +3 4 ' + 1 * = 3 + % @ ) + @ ! (. " .

% ' 2 % A "! 3 4

# & A * = ?$$ ! + ) +& ? < ! ( + 3 4 " ( + 75 % 3 4 "! ! . ("! ! % ) ) ( + 3 4 ) - & + 8 ? . 3 4 ! # .& % ' 2 = % A 3 4 "! ;# + 3 4 ) + # & ?$$ A * = ?$$ ! + - & ! @ $ & + 8 @ ! % ' 2 '

+ * < . % * "

5.2.4 ? E % ) + + 4 $

# + ! $ ' 2 (CVA) & = # + ! $ ' 2 ) ; (NVA) # + ! $ ' 2 $ = # + ! $ ' 2 ) ; #

% 3 4 * & ) + ( ) +) % # : % ) + + * ! . + & ! ) A ; ( # 3 4 $# ) + < 3 4 ) .? + & ' + ; 11 3 4

) + $

. ( # ! $ B% ' 2 ! . 3 4 & % % % ' 2 * A ; & # ) + < 3 4 ' 2 !! $ % ' 2 % ) +' * @ % 8 4 *$

% # + ! $ ' 2 $ % & = # + ! $ ' 2 $ # ) . # ' 2 )! ! A ; + @ ) + ( < ! # + ! $ ' 2 ) + . ( .+&; % ! ! A $ $ !' 2 ' + ; 11 & ! .+. * # % * & ! ( % ) + + 9)

5.2.5 D ( , % ) + + 5 $

@ 3 4 & ! . ( $ ) N & < 3 4 ' 2 % ' & @ 3 4 & ! = ! $ % ? ! ! $ % $ ; % ) + + 10 & + ) ) +% * .# = ' & ' + ; 11 + ! ' 2 & ! ! $ !! $ ' & . ( ! ( # % ) + * = A ! T " = N !

5.2.6 % ) + + 6 $

.# ' 2 " 3 4 + 3 % ' 2 " 3 4 . . 3 4 ' 2 ( ( /' + 8 ) $ " ) + .# (% ) + * ! . + )

) +) % # : $ !.# = & % @ 3 4 = % . 2 % # + & 0..? 2 3 (&0 # : 3 4 ' 2 " ! 3 4 + 3 ) + 3 4 + 3 = " & ) % % & ; ' 2 8 8 4 ) + ' * " 3 4 = +.# 4 # @+ & / < )# : & % % ) % @ ( * .( $ $ = . % @ ( . ) ;

; !N ! ) ( "! ! 3 4 ( N + ) +

H )

3 4 $ ) + = . %

$ ) + & + = . % * .! $ !)

" & ) + + 8 ! # .% OECD . 3 4 * # !! @ !

! >2& &; & + 8 ' = $ !) & 3 4 . ! A &.% @ & + ;# + 3 4 .# ! * .+&; & ) &; . @ ( &; ' + ' 2 * = % @

&; @ & + ( @ & + = . % * &; # . & + 3 N? . ; 4 ; ) +& % N 3$

& 4 ; ; ) + # A # " ! &; * 3 4 ' 2 .! . ! + ! ' + !

= % ?$$ ) & T . * )

. ) ) + !3 4 * @ = A & 3 4 * ) ! ! * @ " ! " = ?$$ . # & "! " + ; 2& 3 4 ; & % + 8 ) 2 ' 2 + 8 ! .# ( 1.4 ) ! ' 40,000 * " 3 4 ) +& .# * !( (2 ) + N + % ) + + 7 $

& # . . ( & * 3 4 & % % ) + ! # .& * 3 4 ' 2

3 4

H % ) +) % # : % ) + * ! . + ) + ! ( # " &; "

! " + 3 4 . # + ! $ ' 2 ! # . 0 + + + / / 8# : OECD " + . ( "! $ ! $ ! $ @ 3 4 ! ( . ( "! ! (

" .+&; @

3 4 & & 3 4 * ! ' . % .# & % + 8" ! @ 3 4 !

+ 8) +& 3 4 <! ! ? ) + ? . @) + ( .+! & 3 4 ' 2 3 & # !$ !.# = 1; % @ ( * = ?A # &; 3 4 ( ( &; . % @ ( = " ! . A 3 4 & ( * $ ! A ; & &; . $ " ;

! %

( ( (1) # .& &; . $ $ $ " # .& % * 3 4 ) + (2) $ & +; ; ! A # " & 8 4@ . ( +! + . 3 4 ( & + 8 ? ! OECD " # # .' ! % .#

# .% @ ( & ' ! " . 3 4 ' 2 * .% ) $ ! & ' !% 1; % .# &; + 3 % 3 4

.&; @ ( $2 + % @ 3 4 ) + ? ) +! ? 2 3 ) # ) # / < : ! ( 2 @ ( ! ( < 3 4 . ! ' 2 # /' + 3 4 * .. * % * ' & $ !;

) + /' + Y *# !) + # . % ( = # $ 1 # + 8" ! % ) +& 4 + *. 3 $ ;

5.2.8 ! ! " ? , % ) + + 8 $

% * & ) ) + ' !3 4 ' $ ! # <. & ) $ *. ! % $ + & ! % + " ! # " &; & ( % " ! ) % " # % * 8 4 + *" # " &; & +! " . + 3 4 ( ) *$ ! . + ) 0 2 : $ + # " & % ) + $ + ! * % * * $ + . ? . ( $ + ! .+' . % * ! ) + ) % * & % % $ + ! .+ !( !)A N ) % * % ' G () + !( +; !' N2) + 8 4 ) ' . ; !3 4 ) + # ? & + 3 4 ) & ! $ + ! $ + ) . # 8 4@ . $ $ ! ( ! ! ' # + ! $ ' 2 ? '! $ ) + # % ?% 3 A ! 0' ) < , (&0 1. 3 : + # $ 1% $ & ) & + < !

3 4 ' 2 $

$ +; !' N2) + 8 4 " # $ $?!" T ' .+& ) + $ ! # <. . % ' 2 .# = .+ ! ) + A; 1 ) * $ * " $ ! ! !

= . @

A + / : . ! # ) ' & + A # <. * .+ A ! * . . .# = % &. (? + $2 ) + ;1 T . H N & ! * ( . "! A ! ) ..+"! = A $ % ' . . ? ( = ?A # & + & ! *"! " A $ $ X\ ! = . .# = .+ & ) . ?

5.2.9 < , ! " ( , % ) + + 9 $

' + ; 11 3 4 ) +

& ! ' + ; 11 3 4 ) +

& ! $ ! ' + ! ; & &; ) ' + ; 11 3 4

) + B '.8. 2475 ) +' + ; 11 3 4 ) + ' G ( B 2508 ) +) % # : . 8 +% $ + # 8 4 ' + ; 11 3 4 ) +

B '.8. 2522 * = .? ! ) .# = ! ) ! ' & +) " ! + ! N ; 1) # .) + A ; $ +. " . ( ' = ' ! % & ? ' G ' $ ' ! ' G ) + ; + 8 @ & + ! " B " . ' 2 ) + + 3 3 4 & % * ) + # = &. . ( ! 3 4 ' 2 . % 8 ) + * + < 3 4 & !' N2 $ ! & ) N +& ' * ) (. )A ' G 8 4@ .) + $!/ 5 ) + 6) 2) + . 3 4 & ! $ 3 & + 3 4 ( ( &; + $ !' 2& % ) + + 2) $ ?1 & ! . 3 4 = H ; = B + 4 $ * = 3) @ ( $ ; *). # < ) + &; 3 4 ) " < !$ ! .# # .% . ( & * 3 4 ( % +) + + 7) 4) ' + ; 11 $ !8 ' 2 /' + &; & + 3 4 ' 2 & $ ! ! = . & + 5) $ !.# = & # + $ !) & < ) +). . 3 4 % @ 6) @ $ . +. % * + ! 3 4 & ; + 8) +& ! &; % * 7) + < 3 4 . 3 4 ' 2 $ ! $ !! $ * * @ .+ ! ( @ ) + 3 4 ) + 4 3 '$ ! = . % 3 4 " 8) ' + ; 11 " ! $ . * 3 4 ) $ # +;?! ( & ) + B . * +;?! ( .+$

3 4 . 3 4 ) < ! + !) 3 4 9) ' + ; 11 $ # $ . 3 4 ! # ( % ) + + 3)

10) ' + ; 11 $ & # . ). ) . % ' 2 & + ! $ % ' 2 %

+ ! 3 4 ( % ) + + 10 & ' + ; 11 + ! $ ' 2 / & ! ) 11) # .8 . + ! ' 2

& # .) @ ( & < 3 4 ' 2 N? . ) . 3 4 ) + 8 A % $ !) & 3 4 ! + N 3 ' . # & $ !) + . < 3 4 "! " ) + < "

<! !< <! .+ .! N ' ) ' G !

3 & % # . 12) 3 4

# 3 4 $ " ? & @ + = ! N ' ) &; ) +" # " &; & ? ! + 8 OECD % # 3 4 ! $

+ ? ' G < ) + % * = " & % ! # 3 4 3 4 #

5.2.10 < , " , ? E ( , % ) + + 10 $

' + ; 11 + ! ' 2 & ! ' + ; 11 + ! ' 2 & ! $ ! ' + ! ; & ! % # $ 1% ' + ; 11 + ! ' 2 B 2531 ) +) % # : ' + ; 11 .# = ! ) "%) + ) )4 & ! 0 # / < )# : . ! & % ) + + 4 # + ! $ ' 2 $ = # + ! ' 2 ) ; & # .% OECD + ! $ ' 2 & $ ! A ; % . . ) + @ & H @ $ A ; + ! $ ' 2 ' +@ 3 4 ' 2 ( &; 3 4

H ) ! 0 # & / # : & &.@ 3 4 + + % $ ) +! &; "! ! ( $ ;

! $ % $ . * . + 8" ! . A !

! )! )A ! A ! $ A + ! $ ' 2 < ! . = & &; ! $ # < 3 4 % ) +) $ !) & + ( &; ) ) + .( &;

$ !! $ % ? ) +! $ % ) +$ H # " !% * .? ) + ' 2 = ! $ ! $ * ) + ' 2 + ! ! $ . + 5 ; * $ # 5 ; * .+( + ! $ ! $ % * $ * .+( + ! $ ! $ % ? * 3 4 ) .# = .+ & % ' 2 2 + 3 * + & ! * = ) 01 ' & ! ( # ! &; " . ) + '

& @ 3 4 ! $ ! ? N !3 & + ! $ ! .# & % + * $ 5

; * ! = $ & ! ) +! ! $ & $ !. ! ? ! . )A !

+ ! . ."! ? N ! $ & ! & !

<"! " $ ! ? N !) +$ !;

. + 3 4 " ( ! $ ( &; )$ # ' 2 * ! .+" 3 4 . . & 0..? 3 & ! $ % 3 4 ' 2 B

$ ; >2 3 4 " # " &; = $ ; B% . H

+! 3 & ! $ % @ 3 4 = .# # ' 2 ' % ! < & 1 & &; ! $ % ? = >2) .+&; ! $ B = & < 3 4 A 3 4 . % &." & ' 2 ! ! $ & &; >2. $ ; B = ! $ % ? ( &; N * .+"! & 01 & &; # + 8" @ ! 0 # : >2% + !

! @ + ! 3 & N ! $ % ? $

"$? $ ? N !" & $ + 2 + ! $ ! N + ! ! $ % ? ) 3 N .+( . 3 & N % $ % . % ' 2 ( + ! $ ) + ' 2 & $ .+( ) + $ + 23 & N $ $ . % ) + # ' 2 ! ( " .+( . ) + '

! $ ) + $ ! ! * ) ! 3 & N % " ) + " ( & = ! $ % ? '

&; $2 + ! + ! $ ! ! % ! $ % ? * ! ) + = " & + ; & $ ! ! H * $ ( &; # ! &

+ & ! % " (+ ! 0 2// < ) # A ' / # : . ( &; ' 2 = $2 + & $# 3 4 ' 2 # Y ! 3 4 ' 2 '

% !( < 3 4 & # ' 2 ) + + 3 &; + .* # = ) ' 2 ) + + 3 & % ! &; ' 2 * H ; )A !

% ? '! $ ) + # &; + ) + 3 ' 2 & B '.8. 2526 &; " +! 40 + 3 ! + ) + 3 &; ! & ! ! &; )' ) &

+ .# = ! ' . $ ( $ # ? 4 ) + &; ( ! ) + 3 " .+ A # & ! # ? 4 ! % * * A ! 0 2/ / < )# : ' 2 + 3 .+ ! + $ ! % A &; + 3 ) +! $ ! $ % A &; * ) $ * $? $ * ..+

"! ! & % & ' +"! ! A & $ A &; ? ! ; ( < *#

Â&#x2018; 2 & % 3 4 ' 2 & ) + ( 2 ' 2 ! (( + ! $ ' * @ % $ !! $? $ . % 0..? % ' 2 * ; H + 8 # + 8" " ! !!

% A ; ; 1 ' 2 ) +( + < *"! ( &

! 3 4 ' 2 * $

..+! $ !% ) + . % ) + N + ! + ! ! @ ' 2 * $ ( + ! $ "

' ! 0 # 2 3 / : &; + * ..+! A + ) )A &; 3 4 &; * ! $ ) +! $ % ? = >2 . ) '

.# ! $ %

% ? $ .+&; >2& ( ! $ . $ &; * & ; '

4 !

_ "! .+! + ! $ . % ! ! % *

# ! $ = A

* ) +A % . < ' 2 * ' ! . +' G = 8

N? . % .# * . # & "! + ? & ' G 4 ! N & Y % & ' ! ) ( ! & * 3 4 ' ! % * ) + " ! $ ! ( "! ! # % + * .< +"! ! + N 3 ' 01 + ! 3 4 * % * !

? & = Y 3 + [Y !

( &; * & 4 !) + < ! $ & % + * . A; 1 $ !% )

. % '

4 .+" A # " . " ! 3 4 & &; & ! &; ! % * '

; $ !% ) ) = ' ! $ ! % 3 4 ' 2 ( 4 2 3 : & >2 # $ 1% ! + ! ' 2 '

Y ! 3 4 $

). ! $ % ' 2 ?$$ . + ! 3 4 N * "! $ T ! & + 8" . ! $ !.# = !

! 3 4 + ! ! $ ' 2 3 & ' + ; 11 3 4

) + ) +' + ; 11 ' G ( $ ! A ; .+% * . % ). +;?! ( ( + % ' 2 ! ) 3 & 3 4 ' 2 % . 3 4 .+ ! # 3 4 . % ' 2 ) +$ 3 4 & ! & !A ' 2 % % * & @ / & ( (&0 ' ) :

. ! % ! = @ ; $ % ) +$ ; & + ' 2 ( + + ! ' 2 ! $ ! ! + ! @ &$ = A 3 4 ' 2 * '

& + 3 4 ' 2 ! + N 3 ' . % ' 2 .+ ! ( T N + ! $ * & ' 2 % ( "! " $ ! = N ! '

& % * = A . + ! 3 4 ) +A .# = A $ ! ! ! $ !( " ! ) + 8" ! 3 4 @ = 3 4 ' 2 % ? 2 % * $ % ' 2 " ( . . % "

. % A 3 4 ! $ % <$

* ) +A % ). $ # ' 2 * % " '

.# . 3 4 . # & @ % " ( + 3 4 ) + ! ). 3 4 # $ ! = . ! # & + 8 T !3 4 + 3 "* & Y..? @ " ! " . 3 4 ' 2 % ? 2"! ` A $ ) . . % ! # ?A & * # $ = .

. 1 " % @ % * !* $ ! # $ 1& . * $ = . # & + 8" ! $ ( * ' ! $ ! # $ 1! $! <$

! @ * ' 2 . . % ?$$

! ( ' ! ! &

* ) + % * ! ) % 3 4 ' 2 % = ) " # $ 1 # @ " < ! 3 4 *.+ ! &; ( ) + ? N ! # + ! ' 2

% ! ; (

" $ ) +$ ; . ( @ ?1 & @ ( # & ! " . 3 4 % @ $ ! @ $ ; (

& + % ! " ) +; ; ! A % ' 2 $ % "! 3 4 ! " $ % = . <.+( * * % # ; (

" * .+ ! . ' * @ % + + ! " ! ! $ ! ? N ! + % ( : )A A !

! $ ! # $ 1& ! $ ' 2 . )A A !

.+ ( + & &; ' 2 ) + % ) + + 3 % $ ! ( " * H * & % 8 % 3 ." ?1 & $ " ( 3 ; * & ' * 20 20 ) . )A A !

! + ! . = & # % % % ' G # ( . +. + ! ' 2 . = .+ # & ! $ !) & + ! $ ! % ' * ' + )A !

"! " $ 8 ! 0 # / < )# : % OECD + ! ' 2 .+ ? H 3 -5 B ' ! 3 4

+ 3 # & ! + + & + ! ' 2 # + 8" + + 3 B % !? + ! ' 2 ! $ ! " < ! ! # + ! $ ' 2 ! $ ! ! (& # # 3 4 B Â&#x2021;Â&#x2C6; / ! 0 # / < )# : ' G 3 4 ' 2 % " * ! $ ! ! . % ' ! 4+ /' + &; ! $ = >2 # $ 1 # 3 4 ' 2 "! &; 4+ # ! ! + ! $ % ? " < ! % X\ X ?$ "! $ &; = % ) & T / / / / 8 ! 0 # / ( : . + 3 4 + 3 & ! .+! $ ! ! '

&; ;

+ 3 4 ( !& ) + $ ! !; & +. 3 4 ' 2 % !"

!) ! + ! ! $ $ +

5.2.11 ,4 ? E . % ) + 10 + $ ! . * !? 3 4 ' 2 = 3 & # 8 4@ . $ '

+ ; 2& = .? 8 2 3 & $ % @ ) + '

$ + 2 A !? .+ !( # % . + $ $ 8 4 [) 2

'! '2 ) + $ !

A.8.3-1

0) 8.3 & J ! " ? E B% " E " B # % . < 3 4 ) +3 4 ' 2 % + 2 + 8 .+ /' + + . < 3 4 % + 8" 3 ' ? * .+) + 3 % 3 4

= 3 4 + H $

1) 3 4 (Land Value Taxation) . < 3 4 ) +) ! (? + $2 & .+ # " ! ' +! &; . % @ ( 2) Betterment Tax ! ( 3 4 < . ! $ ' !% * . ! ? ' ' G & ' * * H 3) Recovery of Infrastructure Cost = $ N ! ! @ < . A + ) +

. % '

; & ? '

' G $ 8 4 3 ' ) + + N 3$ H .+! ; & 3 ') ! % * ) +! A & + + & # & $ % * " ; + # & A.8-2 = % ! < 3 4 * 3 + 3 & ) + + 8& 3 ' ? $ + . " # ' ! = ) & 8 4 + 3 4

..+ # ! = " & . ! + N 3 ' = A 8 4 % Lichfield N. & O. Counellan, Land Value Taxation for the Benefit of the Community : A Review of the Current Situation in the European Union, Lincoln Institute of Land glow Policy, Working Paper.

) + $

) + $ 8 ) + $

N 2) 2

" 2) 2

; .

"! ! % !

& ; " . 4 & !

" .

" +! . ) + ' 2 $ $ ) + 8 $ ; = $ & ;

"! ! % !

$ ) + replacement cost ) ! )

H ; * , 3 ' , 4 + &; , ,

$ B $.8.1964 + 40% % $ +.# B

D $ $

"! ! % !

"! ! % ! "! ! % !

' * @ # tax offices $ # @ ( "! ! % !

"! ! % ! 3 4 0.5 % & ' * 8 .1.5% & counties 0.1% seruiec tax $ % @ 0.5% $ + 3

& % 8 ' * @ (

! : Lichfield N. & O. Connellan, Land Value Taxation for the Benefit of the Community : A Review of the Current Situation in the European Union, Lincoln Institute of Land Policy, Working Paper WPOONIB

"! ! % !

) + $

; -> 3 4

$ % @ % ; -> service tax

"! ! % !

? E J

$ ) + $

X 8

" B ! ! 2

).8.2-1 : J ? E ' " B( ? 4

A.8.3-2

"! ! % !

75% % $ & ; 2 B .+! + !

"! ! % !

. " ! ! @ (Valuation office Agency)

"! ! % !

A ; ; 1 . @ ( $ $?! % $ + ! $ $?! + ! 3 & 8!

$2 ( $ + ! ' + ! & + (

"! ! % !

"! ! % ! @

0E ) / ( " ,

"! ! % ! 80% % ! $ cadastral value for property tax = "! ! 50% % ! $ cadastral value %

$ "! ! % ! @ (

"! ! % ! "! ! % !

' , 0 J &

"! ! % !

$2 ( @ $ + ! 3 4 ) ; ( < 3 4 $ + ! + ! ! ' 2 $ + ! ! < % ! ! ' 2 @ A # + ! ) + $2 (

States

$2 ( @ & # . (adastral)

@ (

"! ! % !

0E ) / ( J ' , ! "

; .

N 2) 2

! ! 2 X 8

" B

).8.2-1 : ( )

A.8.3-3

. % & = ) +"! ! $ . %

A " + ; 2. ' 2 . % "! ' G )

"! " ' G * . % ) +A 8 ! A ; & . A 8 . % . % A 8

. %

"! ! % !

) ) / ( & "! ! % !

"! ! % !

" " ( " ,

"! ! % !

/ " / ' 2 ? H 6 B / " ? H 5 B ' 2 ?

"! ! % !

? H 5 B

? H 6 B

"! ! % !

$ ' 2 !

$2 + $ $

$ / ' 2 ! $2 ? H 4 B + $ $ Market Approach ? H 6 B ? H 3 B

A " ,

? ; .

N 2) 2

X 8

).8.2-1 : ( ) " B ! ! 2

A.8.3-4

A.8.3-5 Betterment tax $

$ !' ! .+ < A + ; 2 . $ ' !% * . ! ' G & 3 ' ? + 8 ! < Betterment tax " ) + N 2) 2 ) + + 8 < Betterment Tax & + 8 N 2) 2 ..+ = < $ * * !

..+&; N / & ; + + 30 B & + 8 .+ < Betterment tax $# . ! $ % ' !% * & ; ! * %

! N Q& Cost Recovery = N ! # ! &; ' +. $ ! A ; & ? ' ' G

% $ ' * @ 3 ' * * ? .+! " # & ! $ % ' !% * + % < $ N ! ! Cost Recovery & + 8 H " # " & A.8.2-2

A + ..+ . $ =

= <" A + . $ =

"! ! % !

A + "! " T ! + ..+! ? ! # "

?! $ A + ! .+. $ contribution

! < 3 4 ' !. A + "! " T ! "% ' *

$ (land / building ratio)

"! ! % !

( 4; ( '%I & Contribution

"! ! % ! "! ! % ! ! : Lichfield N. & O. Connellan, Land Value Taxation for the Benefit of the Community : A Review of the Current Situation in the European Union, Lincoln Institute of Land Policy, Working Paper WPOONIB

< % * ? & ! + N 3$ H & ' * ..+ +! 1% 5% % ? * ! & < . .+ # " &; & * ' &; = ' * N + % ;?!; <" . % .+ ! A ; & . $ + % @) +A ' ' G + N 3$

H +

+ % @) +A + + % @) +A +

"! ! % !

[` ) 2

X 8

"! ! % !

A @ , 0 /' ' 0 , ) / ' ) " + % @) +A +

)A & ( ! # . .+% & A + ? & $

H ' + ; 2 ;?!; "

4 , + , ! " "' J Cost Recovery Charges < . A +

" B

).8.2-2 : J ! "0 A , , Cost Recovery Changes

A.8.3-6

! < cost recovery changes . A + A + ! !& ? ' ' G + N 3$

+ % @) +A + + % @) +A + + % @) +A +

"! ! % !

A @ , 0 /' ' 0 , ) / ' ) " + % @) +A +

! < 3 4 ' !. A + "! " T ! "%

' *

"! ! % !

( 4; ( '%I & Coutribution

; .

A + ..+ . $ =

= <" A + . $ =

4 , + , ! " "' J Cost Recovery Changes A + . $ =

N 2) 2

).8.2-2 : ( ) " B

A.8.3-7

"! ! % !

A + # %

?1 ) "! # & H 3 & 3 B @ ( ! ( .+A $ &; . ' G " & . % 3 4 ! ? % 3 $ @& ' G ' * ) & % repotting ) + ' G # & ) & ! ! ! $ ! % * . % !

2 $

1) $ ' !. ! $

. $ & @ ( 2) = ! # .& .+A 3 + ? ' G +! + 90 & . % ) ( .+ *# % A

. % ! + @ ( "! .# = . $ ; ; @! # . .+ # & . % A ; & ! ? ' ' G $ ' * @ 3 ' & * ) + 5 â&#x20AC;&#x201C; + 10 % ? * ! @ ! ( .+ < $ N ! !. . % ' 2 & % $ N ! ! ( +! + 100 % ? & * + + ) + + *# ) ..+ = * !

< = $ N ! ! B & % $ # ) + 4 + @ ! # .& < $ &; . & ? 3 '' * A ( % . %

"0 , ) / ' & '

" 2) 2

! 2 !

).8.2-2 : ( ) " B

! [` ) 2

A.8.3-8

C.8.4-1

0) 8.4 ! T , ? E' " B- 1.

H % ) +. 8 4 *$ $ ?! * (1) 3 4 (2) < % ! ) + &; $ !' 2 (3) $ (4) ( 3 ') +; % # + ! $ ' 2 (5) @ 3 4 & ! (6) 3 4 ' 2 (7) . ( (8) % * % ) (9) ' + ; 11 3 4 ' 2 & ! (10) ' + ; 11 + ! ' 2 & !

0 , ( T " ? E

= ! ) + 3 4 ' 2 % " * .# = ! T . + 3 4 ' 2 * !

) ) + "! ! + N 3 '. # & ! ( 3 4

% 3 4 " "! ( ! . ! 2% ! 3 4 # " 01 /' +% $ 3 4 = $

1) % ! 3 4 ' 2 . . ( ! ' % ! 3 4 ' 2 * * * )

. ; A 3 4 ! 4 # 3 4 3 & ' + ; 11 ) +/ ) + # $ 1"! ! + 3 4 & ) + % ) +"! ! # + 3 4 = @ % + 3 4 ' 2 .

C.8.4-2

3) 4)

6) 7)

= ? # & % ! 3 4 ' 2 "! ! $ ! & ) +! = $ ! ! $ / % < 3 4 . 3 4 ' 2 H " & + 8 ( * 3 4 ) +"! 3 4 ) * # ! & % 3 4 $ ) +3 4 @ 3 4 .+ # $ ; ' 2 # B A ! = @ ) + = # 3 4 $ * ! . ) +"! & ' +(

! < = $ !

3 4 + 12.5 . $ ; = * . ! ) + ? & ). $ ; # ' 3 4 !.# $ .+ = ! & ; !( . # &; [ 2 . 2

& ; ! [ 2 . 2

& * & !

) 0 . "! 3 & 3 4 . # & ! 3 4 . "! ! 1; % ' 2 + %@ 3 4 . = " "! " A .+ " . 3 4 " ' +! . 3 4 # 3 4 # ? ( # ! . $ N ! !) + # 3 4 " . (

$ ' 2 * % * ). $ ' 2 % . # & A % $ % # $ . $ .

" ' ? E

+ 3 % 3 4 ' 2 ) & 2 + $

1) 3 4 ' 2 "!

3 4 /' + 2 = 3 4 < ! ! ? 2 % * * ! ! % ' 2 . % ' 2 .# = . 3 4 " .+ # ! $ ' 2 * ) $ % * .+ "! " ! $ ' 2 @ # ) ( @.+ = A # 3 4 + 3 * = 3 4 "! ; 3 4 . ! ! . $ = % 4 !& = % 8

? ! 2) 3 4

3 4 % = 3 4 % * @ 3 4 & " * 2.1) ! $ ? % ' 2 " ) $ ! $ % * 2.2) ! $ $

$ )! .+"! ! &; < ! 2.3) ! $ B ( $ ; B ! & ; ' 2 ) 2.4) % ' * % ( /' + & % 3 4 # $ ; + )

C.8.4-3 3 4 = 3 4 B &; .# + &; & * $ & % @ 3 4 ! % & ) +@ 3 4 ! + ! ! $ % ' 2 & ! ? H 3

5 B " < ! .&; * $

+! 1

3 B & + ! ! $ & ! . % ' 2 ! N Q " ! < $ ' 2 % ) +( "! " < ! (

? N 2" 3 4 ! + ; 2 3 4 "! & ) % ' + & . 3 4 * % * = B ! < 3 4 ' 2 . ? H 10-20 B " < ! 3 4 "! . = !& ) % $ ! ? N ! $! /' + & ! 8 & = % N? .

? ! ! ( # & ! $ % ' ! ! % * $ * .( + # & . % ' 2 ! ! % * ! 8 ) ' $! @ . ! $ ! < . % ' 2 * $ 3 4 ( ! & ) A + ; 2. " . 3 4 ) B.+ # & ! " ! . 3 4 ) H .

? E ( " B- & + 8" ! ) + 3 % 3 4 ' 2 = 7 + 3 " ) "

1) 3 4

) + 2) 3 4 ' G ( 3) 3 4 " 4) 3 4 $ 5) 3 4 6) $ N ! !. + N ) + ! 7) ) ! ยง

D $ ; B

B ! $

3 4 N? . $

(%) 12.50 0.25-0.54 5.00-55.00 3.50 10.00 2.00 0.50

3 4 + 3 1 ) + 2 = 3 4 @ ( ) + 3 ! 3 $

= 3 4 "! @

4.1

! "

) + $ # 3 4 ) +. 3 4 . % ) + $ * H & $ * ) 3 4 ! ) /' +& % ? '! $ * ! The Royal Proclamation Of 1944 and 1956 " % 3 4 " % 8 ) + ?% 3 * ! ) +& B 2515 ! .

C.8.4-4 ' + ; 11 ! ?"

60 B ) + .+) "% . + 2& + 8

H = ) ' + ; 11 " = # $ 1"! " ! ) + ! ' & " ) % 3 ') ! N & 3 4 3 4 $ ) + ! . = B ? 1 ! $! . % ) + $ ( .+ # 3 4 $ $ * ? H 4 B .# . # . ' ) +! 4& 3 4 "! = " !$ ! = . ! 4 200 @ 3 4 ' + ; 11 3 4

) + ( 11 % * .? !? ! ' & $ !; . 3 4 ' + ; 11 3 4 . ) + $ * .+ $ $ . % ) + . % "! " &; (

% ( < $

= ) + $ &; 1 % . % 3 4 Municipal Tax Exemption Act of 1938 /' +3 4 8 ) + $ & % 8 ? ! 3 4 * ' $ !"! ? N !& < 3 4 & % 8 ) + $ ( 3 4 * + & ;

&; & N? .) + ) + $ ( ! 1 B ! (). % 3 4 " & + + + "! ! &; ' + ; 11 ?1 & . % ) + $ ( ! $ . ) + $ !

&; & # . ; % ) + $ % . )$ & !% 3 4 ! # ' + ; 11 & '.8. 2481 3 4 . + 15 ( 12.5 % $ ; B @ 3 4 = " ! . ) + $ ( ! ! & ;

! + ! $ $ ; ' .? + $2& $ ; B . & <. A 3 4 ). & # 3 4 $ ) +3 4 B * * % *! = 4 B A + ! 3 4 ! & %& % * ( $ ; # " A 3 4 . # ! $ $ ; B% ( "! !

11 $ ; = 4 2 4 8. ) + $ ( * & # .% 3 4 ' G 3 & ' + ; 1 ' G .+ N & " ) " 3 & ' + ; 11 3 4 $ ) + & % 15 * & !% " . 3 4 $ ) + ( . " & @ ( ) +

" @ " < ! @ ! A ; & < 3 4

4.2

@ 4

3 4 & 0..? % * ' + ; 11 3 4 T B 2508 3 4 ' G *3 & Revenue Code '.8. 2481 3 4 ( . . % ) + = " % % 8 ?% 3

$2 . /' + % * # .8 & % *

C.8.4-5 @ 3 4 # 3 4 ' G ( = $ / $# .

3 A % 3 & 1 B & # ) + / $ % ! $ + ! $ % "! ! ? ) +"! 3 & 3 4 $ ) + ! $ / @ 3 4 = $# 4 B$ * ! $ / % & # 5 - 6 ! ; % $ + ! # A % 8 ! (% & $ + ! ! $ / % & ( % * ! 4 B/$ * ( $ & # ) ? )

4.3

' ? ' ! " ! " @ 4

1) 01 $ 3 4 $ ! ( N !; % @ 3 4 ) + 3 4 .#

01 & 1 H% $ 3 4 $ ) + 3 4 ' G $

!$ !. 3 % # & 3 4 ( ( 3 4 ( . ! (! " = ( ( ! ?A A 3 4 .+ 3 4 ! ) & $ ! = . *

& ( ( % 3 4 ( ! @ % " 3 4 ( ( . # ! ! " % A 3 4 % * $# .# $ !% ( ( ! (% ' & $ $ ?! + # "! ? N ! 3 4 * " % 2) % .# ) +% # $ 1 ? % ( ( & 3 4

) + = ; ! % .# % . % . @ 3 4 3 4 $ ) + $

3 4 N ! . " $ ; " ! B$

3 4 $ ; ( "! ! " $ ; $ . % <"! ! @ & . 3 4 " < ! & % !

% " * $ ; & 1 ! . $ "! ! (! = % " . % ; "! " 3 4 $ ; (" ) 3 4

) + ) ) = . % $ & A ; . 3 4 $ ; % * $ ; ) +) ) $ ; ) +$ ? 2 )

. * # .? + $2% 3 4 = 3 4 % . % ' 2 ?A # & . % 8 & % *

) +"! % '

"! & " . $ ; ) + . % ! A 8 = !

? % * ' + . % + 3 * . 3 4 3 & 3 4 $ ) + )! . % .+"! " $ ; < ! & * ! &; ' Y 3 4 $ ) + & A <$

+ # = "! ? N ! . % ' 2 "! & "

( &; ) +$ $ . % ) + ! ; & $ $ 3 4

) + = 3 4 # ? ) +) % " ( # $ 1% % 8 ) + @ (

H " *( &; & N + ( A # " " * ! ! . = "! ? N ! &; & & $ !;

N + * ! $ ! ) +" ! . % A ; * . ) . % ; $ ) + * " # " . N + ! + < ( ( <$

. % $ . 3 4 ! A ; = A . 3 4 # ? = 3 4 ! $ ! ) ! /' + & & ! $ # $ # ( # ! $ & 0..? !

& B 2524) 3 4 & 0..? & ! A &; # ? + 3 *! ! $ + 1 " < !

C.8.4-6

3 4 ! ! $ ' 2 ' !% * * . % ! $ . +% 3 4 # # ! . % ! ! $ . 3 4 * = % "! .# = (! 8

# 4 !) ) + . % & 1 !

.+ = A ! @ + 3) 01 3.1) )A ) + + + ! 3 4 : 01 ) ) + # $ 1 ? % $

$ !"! ' ' % )A ) + + + ! 3 4

+ 3 4 + 8 B '.8. 2526 "! ! )A

+ 3 4 & < 3 4 ' 2 2 + 3 ?$$ $ 3 4 < $ . " ' +; % ?$$ * & !? $ "! $ 3 4 < $ "! " "! ! $ ! ' +"! $ ! " < ! ( 2" ) " & * ) ! ) + # )A ) + + 3 4 3 4 & B '.8. 2526 &; $ !

* !. % !

) " % 8

) + )A 3 4 .( + ! . A % !

. )A !

% ! $ ( !. # .3 $ !) + ' ! ! % " & )A & !)A 3 4 ( ! ' 3 & % # ( + 3 4 = ' 2 + ' 2 # ' 2 ) + + 3 3 4 % ( ; . % &; ? $ A 8 Signboard ) + +

H ( < ! 4 % ; . % ' 2 ( % " ! . * + $ !' 2 ' ; & $ + 2) + < 3 4 ' 2 ) &; )A ) + + 3 4 = A . ? ) + < 3 4 . " % * ! % )A ) + + 3 4 # & ! "

"! ' & 01 + )A ) + + 3 4 + ! . % ?& + % 8 ) + ?% 3 ? " * - $ !"! ! 2% % ! ' 2 * A ! A - $ ! # & . )A

* A = % . % 8 - "! ! &; ' 2 . % 8 & ;

1 8 - $ ! # & # & )A ) + + 3 4 ! $ ! ! . +

) [ 2! () [ 2! ) +"! ! 2) - % )$ . & # ? & ! $ ! ! - ; . % ! 4 " " . # .3 $ !

C.8.4-7 3.2 ) $ ! ! *# % 3 4 . 3 4 ' G ) +3 4

) + * ! *# % = % % # & $ ! & & ; $ &; 3 4

) + ) $ * $ $ * * = % ' 2 ! ; ) +" . 3 4 ' G ( " < ! )A 3 4 "! " . +. % $ = % $ ; * A <$

$ ! < 3 4 ! 3 4 ' G ( ' % 3 4 ( & ; ! % $ "! " % *

<$ = 3 4 ' G ( ( 2 ; * % * . $ !. ! $ % * & % . % ; ! * * * * . % &; 8 * " = * 3 4

) +

3 4 ' G ( ( % % * * < % " 3 4 ) +( )A 3 4 ! % ! % % "! ( /' + !

$ $ ! + 2 A * .+ = % . % ) +"! ! 3 4 )! .+ = % . % . H *# *

. + 3 4 ( . % 8 "! % &. 3 4

* &. 3 4 ' G ( <.+ = # . 3 4 & .+ ( # 3 4 ) ! ! % ! "! ( )A 3 4 A 3 4 & 1 ! ( ) " " . 3 4 ' G ( ) ( . % ! & ;

; * * ; * 3 & % . % 3 4 ' G ( ; ) * = N ! & !

& 1 % ! ; + 3 *$ % .+ " % ! ( . 3 4 "! ! <"! ! ( < 3 4 " <! . . % ; + 3 *! $ ! ; "! $ ! 3 4 $

) + * ) . %

8 " 3 4 < ! ; )$ * "! $ = N? . & ( 2 ! $ + ) (

= "! ! 3 4 ' G ( /' + ! * "! ! . # & $ ! . & < 3 4

)! ) A 3 4 <"! ! $ ! +

.+" # 3 4 ) + /' +3 4 ! .#

. = " " A 3 4 "! . 3 4 * 3 4 ' G ( ) +3 4

) + . * . % * ! . % ' 2 " 3 4 . 3 4 2 + 3 * $ * A 3 4 . $ ! ) +. 3 4 A + 3 )! ) . < 3 4 <"! 3 4 * = . (

"! 3.3) . 3 4 "! ! + N 3 ' : = +. 42 . 3 4 * "! ! + N 3 '& < 3 4 $ ! A 3 4 ( # & ! 3 4 01 * % * ? + $

+ ) ?1 & A 3 4 ! + + & 3 4 $

90 ! ( # 3 4 . . ?

+ A 3 4 . % A ! N ' & % * (A # !

8 4@ .! . . ) + . & + @ )

C.8.4-8 . 3 4 ( & * .( & ? # H & < 3 4 . . & +

. 01 * ! . A . . 3.4) # ! $ # ! $ # 3 4 ' G ( ( ! ! * = A ; % $ + ! ! ; 3 . (

? '! $ ) . ! ? * ! $ % 3 4 $ ! # & ! ? H 4 B # * "! ! (. " & + ( ) + # * "! " ! # ! * ) B 2524 ! $ B

" . $ ; = 3 4 # 3 4

) + 3 4 % * . ? + ) # 3 4 * $ $ ?!)$

& . .# * $ !' !& &; >2& $# ! % ! +! ! $ ; B .+ # " ( ! $ ! * % * * ! ( ! ! $ $ ; +.# B"! = ? = A ) H " &; & ! (&; " & + ( * $

! $ B ! $# ?$$ H.+" ! " & ? + ! ! $ % ? % ' 2 3 4 " . $ ; # . 3 4 ( 3 & 3 4

) + 3 4 . ! .+ = ' & + !

# # 3 4 . * .+( . # 3 4 .+ = " ! ?A * # 3 4 "! ! ` & # .

+ * ! ( A # 3 4 ! ) !& $ ; . . A * ! " # ! & # .& # 3 4 $ ' & . 3 4 /' + $ ; B ' !% * + ? & A 3 4 3 4 ' $ ! % A # 3 4 ?$$ * $ & ! $ + ! % * ! . * + ! ; !8 Q) + .

% & # ! $ $ ; ( ! ! ) % . % ( . " % ! ! & ! $ % 3 4 ' G ( ) &; ?$ "! .+ = ?$$

$ + ! & + ! "! .+ = . (

" . $ ; ! ( # & 01 & # $ # $ ! # ( 2 * ! () "%" &; # + ! ' 2 ) + . * ) ' . & # 3 4 "! ! ! @ # 3 4 # " . $ ; . A ! N ' & ( ! ( # & ! # 3 4 & # 01 * # & " A 3 4 ! 3 4 ! . 3 4 ( /' +( A 3 4 ! $ ! % !

( ) ( 2 ; * # $ !' !% . 3 4 & # " . $ ; & ! + N 3 '

C.8.4-9 4) " ! (( < . 3 4 4.1) $ ! . ) + 3 4 $ ! % * . $ ! + ' 2 2 + 3 . A 3 4 ) &. " 3 4 )! $ !. .+ ! . < !

! " ! . 3 4 ' G ( !

!" ) $ * * = . ( * H "! = $ !. A 3 4 .+ . 3 4

) + ( &; ) + * * # " "! ;# +3 4 + ! .# % % 1 " *! = " " ' + $ ! + ) + * ) + ' + + ! 3 4 ( * &; ) + ! 4.2) 3 4 % . % 8 ' !% * % 3 4 " 3 & 3 4 ) + . % 8 = ) 1 + .# " 1 * ! " ! . 1 .

3 4 ' +& % !

* ! . % 8 ! & ;

' ! "

5.1

? I D ( J

5.1.1 " ' + 3 % 3 4 @ ! ( < " " ) 1) 3 4 3$ ; 3 4 %

3 4 ! $ ' ! 2) 3 4 ' ;A (Commodity Taxes) ; 3 4 &; *# ! ( 2 3) 3 4 " ( * = 4 ) + ? ?$$ ) 4) 3 4

5) 3 4 ' 2 6) 3 4 ;;

C.8.4-10

5.1.2 , 0 , , 0 (& ! 3 4 $ ! ! $ &. * ! ( H" &; A 3 4 ! $ &. .+;# +3 4 "! ! $ . < 3 4 ! ( @ $ . + 3 4 & = + ' # & A 3 4 T ! ! (

= # $ 1 ' +.+ ! (. < 3 4 " ( ! % % . A 3 4 = % * & 0..? + 3 4 * <.+ ! $ ! ? N ! ; A 3 4 .+ % &. ( A 3 4 "! . 3 4 % & . .+ % &. ( A 3 4 "! . 3 4 % & .

5.1.3 4 ? &! "0 , 4 A , ! @ 3 4 ' 2 * ! $ ! ) +"! = " ! & 3 4 . < 3 4 ' 2 .! $ ! ) <! % ) 3 4 ( *"! " (

) & ! $ ! ' + = < 3 4 @ & + ) ). . < "

" & ) H >2% $ ! ? N ! = 3 4 ( ' . $ ! ! (& . & T 3 4 ' 2 & + 8 ? ! ! ; OECD ! ( ! * $ ! ! (& . ) + A + ; 2 % )! ..+! $ ! !

H ; ) "% 1) A 3 4 A & = A 3 4 . H * = + < ! ( ( & % 3 4 ' 2 3 4 *! $ !( ( ' +A ! " . 3 4 A ! " # .? * # & ! $ ! ) +! % ( ( ! & + + 3 4 * .! $ ! ( ! < 3 4 . A ! ' 2 & $ $ "! &; < /' +A &; ' 2 ) &

$ + # " ! ) !" $ ! !' N2% # 3 4 ? & . $ ( # ' 2 ?$$ ) $ !$ * = " & ) % "$ N ! !A &; " ) + . # & . 3 4 ! $ !( ( ! % * ' +A ! " # 8 & $ ( .+. 3 4 ! A ! " ) + 8 & & % + 8" * @ 3 4 ! $ ' 2 = # $ 1 ' +& $ ! ! ? 3 4 ' 2 .+"! $ ! . "A &; = A . " ! + % 3 4 . "! ; ? N 2. N ; & 2 ) +

! A !A + A &; = A . ) +@ 3 4 ! $ ' 2 ! + ! + 8& 0..? + 8 & 1 & ? ! OCED . % ' 2 ( $ & . 3 4 ' 2 ! A &; ' 2 $

. % $ . 3 4 ' 2 ! ! & + 8" 2) ! ; & ! $ ! ? N ! ! .+ # ! &; & . % " $ !

) ! ( $ !;

. . ( ; $ ! ? ) . ? 2 * ) . = " & % .# % " . 3 4 ' 2 # "

C.8.4-11 ' + ; 11 ; ! .# 3 4 ' 2 . = " % . % & ) + B + ! * & + 8 ( ;

X 8 ) + @) +

= & # . . ( & + # & + @ & ; &; @ ( # " 1 " + # A

. = % 3 4 ' 2 ! ( # . * ( &; & = ;

A 3 4 ?$$ & ! $ ! ! (& . 3 4 ) + ! ( # " &; " 3 4 + 3

3 4 ;# +) "! ! . * $ = % A ! ' 2 ) +"! ?1 & +% ! $ % ? # . !

) + & ! % " & ! . = H !

2 ) +

?1 & ! . ? H 3

& % + & H + 8 4 . 3 4 ' 2 .+" ?1 <! + < # $ 1% $ ! # <.% + 3 4 ' 2 $

. % ' 2 ! N .+ 8 ( . % "! < .# 3 4 . " # $ 1 ) &. . % ' 2 ! $ ! ; # 3 4 ! . ' 2 * ? N !) +! ?A * * . % ' 2 ! N .+" $ !$? !$ . # .8 ! @ & # $ 4) + 3 4 ' 2 + 8$ ' A 3 4 .+ % !)%< % * !

A; 1 ' !% * = .# ! % 3 4 ' 2

3 4 ' 2 $ & + "! = + &. A 3 4 ! (. # . ! ! . # $ 1 % * ; 3 4 ' 2 ! .# ) +"! !

& . ! 3 4 % ( + # $ 1 . ( .+ +! + & ' . ' !3 4 ' A 3 4 .+" "! < = $ ! + ! % . # + 8" " ! ( @ ) &.) + + & ' !3 4 .+ % * & H B ' ' !% * .! = .# ! ) + # & . A 3 4 . * &; + $ !' 2 = & # . . < 3 4 ' = $ !

& $ $?! ' !% * % 3 4 ; ) .+ ' !3 4 ' 2 % ) !& % & + B < ' ! = ? H 2 B

3 B . ( <.+ ) & < 3 4 < " * " ( # " &; . " 5) % .# % + 3 4 ! ( < " + 8" % .# @ ( ! (% * 3 4 ' 2 ! )$ " ' ; Y % A 3 4 3 4 + 3 4 ' 2 & ! * $ % .# ! + ! $ ! ! ( % . ( & % * 3 4 ' 2

C.8.4-12 5.1.4 0 ,/ & ( @ 4 + # $ 1 + % 3 4 $

3 4 + 3 !

3 4 % "! % $ $ ) +"! $ A 3 4 " " < ! 3 4 + 3

H < " ; . ( )! .+! $ ! ? N !) A 3 4 ! "! ! .+ 3 4 "

5.1.5 / 3 4 ; 3 4 " .# = ! < "! " ) 3 4 * & + + 8.+ < ! # ! 3 4 % @ 3 4 ' 2 * ! + ! ! & & @ ( = A ) + < 3 4 ! & < 3 4 * . $

% . & * = % ' 2 * $ !' N2 + ' !% * & 4 + *% 3 4 ) + &; 3 4 ' A + ; 2

' 2 ?$$ . " = 3 4 A !

5.1.6 4 ' J ? % < 3 4 * $ & + #

) + 3 4 <$ .+! N ' ? .+" # !" 3 4 ' 2 . & ! # ! $ &; . < ' +$ !.# = & # & ! $ ! $ ! ! ( )! ? .+! $ ! # $ 1& ) % # + 3 4 ' 2 % OECD & % ! ' < ? &; +! " ? *! $ +! + 3 % " * ! " ) +! $ % * .# 3 4 ' !% *

5.1.7 , , ? % 3 4 * = !

% ; + ( $ !. 3 4 "! $ " $ ! ! ! ( = # !

" 3 4 < " ; ; 3 4 " 3 4 3$ ! ! . +; ; ! ' + % * < ; ) + *

= " "! " & $! ' G ) 3 4 ) * = . ' +3 4 * ) + . < & ; B '.8. 2533 * " ! . ; & & 3 4 % ) @ ( $ & ) " ) +) 3 4 )

; 3 4 3$ = ? ! ( N " # "!! $ % 3 4 ' !% * * " ( # " &; & H + 8! = 20 B ) +! + 8

# " &; ' !% * & ) + B

C.8.4-13

5.2

' ! " @ ! ? E ( " B-

% ) + 10 + " * = A . 8 4 )

= 3 + 3 " ) . * ) # 3 4 ' 2 ) "%$ ! ) & + 0..? ) + ? # 3 4 ' 2 & ! & ! $ !! $ ! % *

5.2.1 & I ! @ ( " B- % ) + + 1 $

3 4 ! % 3 4 ; 3 4 ' 2 $ = ) " 3 4 # @ ( ) +) % # 1) @ .# = .# 3 4 < . 3 4 % ? 2& % + @ ( ' !.# 3 4 < . 3 4 % 2) . ( + ? & ! ? < 3 4 3) @ $ H ;

@ ( + < + 3 4 ' 2 & @ + = ) # ( : % 3 4 ' 2 & % OECD ? ! ! ; 15 + 8$

;

% @ ( & + 83 4 ' 2 = " 3 4 '

"! ! ( 3 4 " # & 3 4 * = 3 4 ? !$ # @ ( & % % 3 4 ( +

.! + ; 2 ; + 8" & % * ! % OECD & %

H " ! T N3 4 ;; 3 4 " ( ) + < 3 4 % * "! ! + !) + 3 4 ' 2 $ $ = ) " % 3 4 # $ 1 # @ ( " & % + 8" 11 3 4 ) +

& ! .+&; ) ' + ; 11 3 4

) + ) +3 4 ' + ; 11 ' G ( "! $ ( 3 4 & ' + ; 11 ) $ # 3 4 ! ; 3 ( & ) + B ( % ) + + 7 + ) ) +& T @ ( .+&; 3 4 !) ! ; 3 ( < !$ $ # & ; . ( & $ .+! A ; 3 4 ' 2 ) + + 3

C.8.4-14 + " . 3 4 * ! ($ 2" + ; 2 + % 3 4 ' 2 & + ( $

! $ 3 4 ' 2 * $ .+ ) +&; = @ (

= 3 4 ( # ! &; * " ! . 3 4 * ! $ !! $ ) + ! ($ 2" ) +.+ = ; * # 3 4 ) + 3 4 $ ! ) . ) ! & ! "[& ! * (

H " . 3 4 ' 2 & 3 + [Y % * $ ! ! (% @ & "! ! + ! 3 4 .+ +$ & @ ) + 3 4 & 3 + ! ? 3 4 .+ ' !% * ! $ % $ ' !% * ( % A ) * " ) @ ( ! A ! N

) + ..+ &. ' !3 4 @ ( . ' . $ + ! $ % * ) + ) 3 4 &; # . *% * @ ! $ ! ) + ? &; . & + ! 3 4 H @ &; $ ! ! (& # & +; ; ! 3 4 ! *

5.2.2 ! -'0 , ! ( " ? E ( :&&4 $ ! * &.$

) "%$ ! ) & 3 4 ' 2 % . ( & 0..? ' $ ! ; (

' * @ .+! ) $ * # $ 1 ( % 5.2.3) % ) + + 2 < % ! ) + &; + $ !' 2 $ ! ? & % * % * < % ! ) + &; + $ !' 2& < % ! ' ' 2 ("! .+ = 3 4

"! 3 4 ) .+" & 1; = + + % ! 3 4 * $ ! ( # ! &; " ! +; ; ( % ) + + 4 + ) ) +) % # 1) $ # % * !) + # & + 3 4 * ! !

. +; ; A 3 4 # + 3 4 % * $ ! ` A ! + 3 4

+ ) @ % ' 2

H &; + $ !' 2) +! + )A 3 4 + % ! N + + 3 4 ' 2 + $ ! # <. ? ! ' * @ .# = # + * + $

! ` & N + )! .+"! 3 4 ?$$ * = + @ ?$$ * ` A * ! ( A 3 4 ! ( ) &." .+"! ! ! $ ' * @ % $ !$ * = $ ! % &. ' * @

C.8.4-15 3 4 % ' 2 ?$$ * &$ = . % ' 2 + ! N Q * & . % . + ; % . % & + 8 * N ( ) + + % * + ! N Q % " * "! ` A = A + & + 3 4 ' 2 + + ! 3 4 % ' 2 * ! .+! $ ! ! 2 % * ( ! !) + ) 4 ! # ! % ' 2 * ! 3 & % * " ( ` & ! # . N ; + + ! 3 4

+ 3 4 = # $ 1

+ 3 4 ! % ! .# = & ' . 2 . % ( ; A 3 4 ) ' 2 ) + < % ! ! $ % ' 2 # "! .+ = ! $ % ? ! $

! $ B ( 8. % ! & ) + + 3 % ' 2 . % ' 2 ?$$ .+"! ! ( " " T A

"! + 3 4 & $ ! ; (

' * @ + 3 4 ' 2 . 3 4 & A $ ;# + . 3 4 $ ! ! $ &. + 3 4 $ ! !

= + . = N ? & . * + ' & ' 2 ) + + 3 & + 8 ! ! % ) ) + ! ( * " < & H + 8! < & . % ! & +; ; ! . + 3 4 & T * ! ( = ) # $ 1 # # + ! $ ' 2 0++ <# + &/ < )# (&02 3 : . * + . < % ! * = .# = # & + 3 4 ' 2 + $ ! # <. ! ( . * ) + # ? 4 + $ !' 2 ! + ; 2 + + ) $

! &; % ! ! % + $ !' 2 + $ !' 2! % $ ! ! ( & % ! . @ < % !

; ' 2 ! (( . ! + 3 &; "! .+ = ! " ! * % $ * ?

' 2 * . % = ?$$

$2 % ! . $ !' 2; & # < 3 4 ) % ! ! $ ! & ! $ ! ! ' ! ! * (

! ! ) ) % * ) * ! ( ) & + % ! "

< # # % + 3 4 ' 2 & ! + N Q3 ' * ! # % ; = % + ' .+" ( * % ' 2 " * ! ( ! ; ! " 4 2 ; . % ' 2 $# N % ' 2

!& ! N Q& ' 2 & + ! * $ ! ! ( # ; ' 2 ! + 3 % &; * (

= $ !

= + ; 2! [) 2 ! & # $ !' 2 * relational data base $ ! ! (% [) 2 * ; & !) ! ( % % * ! ( # " ! $ !' 2; # & $? 3 '% % ! & + * ! + % $ !( ! + # !

!M# !/ # ) ) , 0 : ; 5 B A ! " ! ) ! & T N $2 N + ! 1; & % ) 1; % @ ( ! &; = ' * @ & % + 3 $ ; * ! # % &; %& 1; = T & % $2 ; * % ) + # $ ! % &.& % @ !( ) + # 1; %

C.8.4-16 ( + *( ) + # @ ( % " .+! % + % ! ' ! !& # ? 4 3 4 ' 2

5.2.3 0 ( & % ) + + 3 $

- & + 8 2 ) +" 2) 2 . ( ! ( # ( ! ! ) +

+ * % ' 2 $ ' 3 4 "! ! . ! ! + 90 ) + + 99 % 3 4 ( # . & + 8" 2) 2 4 ! ( # " & % & . 3 4 ' !% * ) +3 4 "! ! . .+( ) ! & ! % % * ) . <$

3 4 - & + 8 ! * 3 4 "! ! . ! $ ! # $ 1! *) +

* . 3 4 . = - & + 81 ?_ . ! N Q& (

$ ' 2 % A 3 4 "! " . 3 4 % - + 8 N 2) 2. & !

) + ! ' 2) +& B '.8. 2523 "! ! + 3 4 " "! ! . ! ( # . +! + 0.23 - & + 8 ) 2 <&; + 2 $

& ! . 3 4 ' !% * # 3 4 + 5 " ( % " & . 3 4 ! # 3 & 3

) + + 10 & . $ * " ) + .! % " & . ( + 20 - & + 8 . ( ! & # " " . "! ;# +3 4 ' + 1 * = 3 + % @ ) + @ ! (. " .

% ' 2 % A "! 3 4

# & A * = ?$$ ! + ) +& ? < ! ( + 3 4 " ( + 75 % 3 4 "! ! . ("! ! % ) ) ( + 3 4 )

C.8.4-17 - & + 8 ? . 3 4 ! # .& % ' 2 = % A 3 4 "! ;# + 3 4 ) + # & ?$$ A * = ?$$ ! + - & ! @ $ & + 8 @ ! % ' 2 ' + * < . % * "

5.2.4 ? E % ) + + 4 $

# + ! $ ' 2 (CVA) & = # + ! $ ' 2 ) ; (NVA) # + ! $ ' 2 $ = # + ! $ ' 2 ) ; # % 3 4 * & ) + ( ) +) % # : % ) + + * ! . + & ! ) A ; ( # 3 4 $# ) + < 3 4 ) .? + & ' + ; 11 3 4

) + $

. ( # ! $ B% ' 2 ! . 3 4 & % % % ' 2 * A ; & # ) + < 3 4 ' 2 !! $ % ' 2 % ) +' * @ % 8 4 *$

% # + ! $ ' 2 $ % & = # + ! $ ' 2 $ # ) . # ' 2 )! ! A ; + @ ) + ( < ! # + ! $ ' 2 ) + . ( .+&; % ! ! A $ $ !' 2 ' + ; 11 & ! .+. * # % * & ! ( % ) + + 9)

5.2.5 D ( , % ) + + 5 $

@ 3 4 & ! . ( $ ) N & < 3 4 ' 2 % ' & @ 3 4 & ! = ! $ % ? ! ! $ % $ ; % ) + + 10 & + ) ) +% * .# = ' & ' + ; 11 + ! ' 2 & ! ! $ !! $ ' & . ( ! ( # % ) + * = A ! T " = N !

5.2.6 % ) + + 6 $

.# ' 2 " 3 4 + 3 % ' 2 " 3 4 . . 3 4 ' 2 ( ( /' + 8 ) $ " ) + .# (% ) + * ! . + ) ) +) % # : $ !.# = & % @ 3 4 = % . 2 % # + & 0..?

C.8.4-18 2 3 (&0 # : 3 4 ' 2 " ! 3 4 + 3 ) + 3 4 + 3 = " & ) % % & ; ' 2 8 8 4 ) + ' * " 3 4 = +.# 4 # @+ & / < )# : & % % ) % @ ( * .( $ $ = . % @ ( . ) ;

; !N ! ) ( "! ! 3 4 ( N + ) +

H )

3 4 $ ) + = . %

$ ) + & + = . % * .! $ !)

" & ) + + 8 ! # .% OECD . 3 4 * # !! @ !

! >2& &; & + 8 ' = $ !) & 3 4 . ! A &.% @ & + ;# + 3 4 .# ! * .+&; & ) &; . @ ( &; ' + ' 2 * = % @

&; @ & + ( @ & + = . % * &; # . & + 3 N? . ; 4 ; ) +& % N 3$

& 4 ; ; ) + # A # " ! &; * 3 4 ' 2 .! . ! + ! ' + !

= % ?$$ ) & T . * )

. ) ) + !3 4 * @ = A & 3 4 * ) ! ! * @ " ! " = ?$$ . # & "! " + ; 2& 3 4 ; & % + 8 ) 2 ' 2 + 8 ! .# ( 1.4 ) ! ' 40,000 * " 3 4 ) +& .# * !( (2 ) + N + % ) + + 7 $

& # . . ( & * 3 4 & % % ) + ! # .& * 3 4 ' 2

3 4

H % ) +) % # : % ) + * ! . + ) + ! ( # " &; "

! " + 3 4 . # + ! $ ' 2 ! # . 0 + + + / / 8# : OECD " + . ( "! $ ! $ ! $ @ 3 4 ! ( . ( "! ! (

" .+&; @ 3 4 & & 3 4 * ! ' . % .# & % + 8" ! @ 3 4 !

+ 8) +& 3 4 <! ! ? ) + ? . @) + ( .+! & 3 4 ' 2 3 & # !$ !.# = 1; % @ ( * = ?A # &; 3 4 ( ( &; . % @ ( = " ! . A 3 4 & ( * $ ! A ; & &; . $ " ;

! % ( ( (1) # .& &; . $ $ $ " # .& % * 3 4 ) + (2) $ & +; ; ! A # " & 8 4@ . ( +! + . 3 4 ( & + 8 ? ! OECD " # # .' ! % .#

# .% @ ( & ' ! " . 3 4 ' 2 * .% ) $ ! & ' !% 1; % .# &; + 3 % 3 4 .&; @ ( $2 + % @ 3 4 ) + ? ) +! ?

C.8.4-19 2 3 ) # ) # / < : ! ( 2 @ ( ! ( < 3 4 . ! ' 2 # /' + 3 4 * .. * % * ' & $ !;

) + /' + Y *# !) + # . % ( = # $ 1 # + 8" ! % ) +& 4 + *. 3 $ ;

5.2.8 ! ! " ? , % ) + + 8 $

3 4 ' 2 $

$ +; !' N2) + 8 4 " # $ $?!" T ' .+& ) + $ ! # <. . % ' 2 .# = .+ ! ) + A; 1 ) * $ * " $ ! ! !

= . @ A + / : . ! # ) ' & + A # <. * .+ A ! * . . .# = % &. (? + $2 ) + ;1 T . H N & ! * ( . "! A ! ) ..+"! = A $ % ' . . ? ( = ?A # & + & ! *"! " A $ $ X\ ! = . .# = .+ & ) . ?

5.2.9 < , ! " ( , % ) + + 9 $

' + ; 11 3 4 ) +

& ! ' + ; 11 3 4 ) +

& ! $ ! ' + ! ; & &; ) ' + ; 11 3 4

) + B '.8. 2475 ) +' + ; 11 3 4 ) + ' G ( B 2508

C.8.4-20 ) +) % # : . 8 +% $ + # 8 4 ' + ; 11 3 4 ) +

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

3 4 . 3 4 ) < ! + !) 3 4 9) ' + ; 11 $ # $ . 3 4 ! # ( % ) + + 3) 10) ' + ; 11 $ & # . ). ) . % ' 2 & + ! $ % ' 2 %

+ ! 3 4 ( % ) + + 10 & ' + ; 11 + ! $ ' 2 / & ! ) 11) # .8 . + ! ' 2

& # .) @ ( & < 3 4 ' 2 N? . ) . 3 4 ) + 8 A % $ !) & 3 4 ! + N 3 ' . # & $ !) + . < 3 4 "! " ) + < " <! !< <! .+ .! N ' ) ' G !

3 & % # . 12) 3 4

# 3 4 $ " ? & @ + = ! N ' ) &; ) +" # " &; & ? ! + 8 OECD % # 3 4 ! $

+ ? ' G < ) + % * = " & % ! # 3 4 3 4 #

C.8.4-21 5.2.10 < , " , ? E ( , % ) + + 10 $

H ) ! 0 # & / # : & &.@ 3 4 + + % $ ) +! &; "! ! ( $ ;

! $ % $ . * . + 8" ! . A !

! )! )A ! A ! $ A + ! $ ' 2 < ! . = & &; ! $ # < 3 4 % ) +) $ !) & + ( &; ) ) + .( &;

& @ 3 4 ! $ ! ? N !3 & + ! $ ! .# & % + * $ 5 ; * ! = $ & ! ) +! ! $ & $ !. ! ? ! . )A !

+ ! . ."! ? N ! $ & ! & !

<"! " $ ! ? N !) +$ !;

. + 3 4 " ( ! $ ( &; )$ # ' 2 * ! .+" 3 4 . . & 0..? 3 & ! $ % 3 4 ' 2 B

$ ; >2 3 4 " # " &; = $ ; B% . H

+! 3 & ! $ % @ 3 4 = .# # ' 2 ' % ! < & 1 & &; ! $ % ? = >2) .+&; ! $ B = & < 3 4 A 3 4 . % &." & ' 2 ! ! $ & &; >2. $ ; B = ! $ % ? ( &; N * .+"! & 01 & &; # + 8" @ ! 0 # : >2% + !

! @ + ! 3 & N ! $ % ? $

"$? $ ? N !" & $ + 2 + ! $ ! N + ! ! $ % ? ) 3 N .+( . 3 & N % $ % . % ' 2 ( + ! $ ) + ' 2 & $ .+( ) + $ + 23 & N $ $ . % ) + # ' 2 ! ( " .+( . ) + ' $ ! $ ) +$ ! ! * ) ! 3 & N % " ) + " (

C.8.4-22 & = ! $ % ? ' &; $2 + ! + ! $ ! ! % ! $ % ? * ! ) + = " & + ; & $ ! ! H * $ ( &; # ! &

+ & ! % " (+ ! 0 2// < )# A ' / # : . ( &; ' 2 = $2 + & $# 3 4 ' 2 # Y ! 3 4 ' 2 ' % !( < 3 4 &

# ' 2 ) + + 3 &; + *.# = ) ' 2 ) + + 3 & % ! &; ' 2 * H ; )A !

% ? '! $ ) + # &; + ) + 3 ' 2 & B '.8. 2526 &; " +! 40 + 3 ! + ) + 3 &; ! & ! ! &; )' ) &

+ .# = ! ' . $ ( $ # ? 4 ) + &; ( ! ) + 3 " .+ A # & ! # ? 4 ! % * * A ! 0 2/ / < )# : ' 2 + 3 .+ ! + $ ! % A &; + 3 ) +! $ ! $ % A &; * ) $ * $? $ * ..+

"! ! & % & ' +"! ! A & $ A &; ? ! ; ( < *#

Â&#x2018; 2 & % 3 4 ' 2 & ) + ( 2 ' 2 ! (( + ! $ ' * @ % $ !! $? $ . % 0..? % ' 2 * ; H + 8 # + 8" " ! !!

% A ; ; 1 ' 2 ) +( + < *"! ( &

! 3 4 ' 2 * $

..+! $ !% ) + . % ) + N + ! + ! ! @ ' 2 * $ ( + ! $ " ' ! 0 # 2 3 / : &; + * ..+! A + ) )A &; 3 4 &; * ! $ ) +! $ % ? = >2 . ) ' .# ! $ %

% ? $ .+&; >2& ( ! $ . $ &; * &; ' 4 !

_ "! .+! + ! $ . % ! ! % *

# ! $ = A * ) + A % . < ' 2 * ' ! .+' G = 8

N? . % .# * . # & "! + ? & ' G 4 ! N & Y % & ' ! ) ( ! & * 3 4 ' !% * ) + "! $ ! ( "! ! # % + * <.+"! ! + N 3 ' 01 + ! 3 4 * % * ! ? & = Y 3 + [Y ! ( &; * & 4 !) + < ! $ & % + * . A; 1 $ !% ) . % ' 4 .+" A # " . "! 3 4 & &; & ! &; ! % * ' ; $ !% ) ) = ' !$ ! % 3 4 ' 2 ( 4 2 3 : & >2 # $ 1% ! + ! ' 2 ' Y ! 3 4 $

). ! $ % ' 2 ?$$ . + ! 3 4 N * "! $ T ! & + 8" . ! $ !.# = ! ! 3 4 + ! ! $ ' 2 3 & ' + ; 11 3 4

) + ) +' + ; 11 ' G ( $ ! A ; .+ % * . % ). +;?! ( ( + % ' 2 !

C.8.4-23 ) 3 & 3 4 ' 2 % . 3 4 .+ ! # 3 4 . % ' 2 ) +$ 3 4 & ! & ! A ' 2 % % * & @ / & ( (&0 ' ) : . ! % ! = @ ; $ % ) +$ ; & + ' 2 ( + + ! ' 2 ! $ ! ! + ! @ &$ = A 3 4 ' 2 * ' & + 3 4 ' 2 ! + N 3 ' . % ' 2 .+ ! ( T N + ! $ * & ' 2 % ( "! " $ ! = N ! ' & % * = A . + ! 3 4 ) +A .# = A $ ! ! ! $ !( " ! ) + 8" ! 3 4 @ = 3 4 ' 2 % ? 2 % * $ % ' 2 " ( . . % " . % A 3 4 ! $ % <$

A * ) +A % ). $ # ' 2 * % " ' .# . 3 4 . # & @ % " ( + 3 4 ) + ! ). 3 4 # $ ! = . ! # & + 8 T !3 4 + 3 *" & Y..? @ " ! " . 3 4 ' 2 % ? 2"! ` A $ ). . % ! # ?A & * # $ = .

. 1 " % @ % * *! $ ! # $ 1& . * $ = . # & + 8" ! $ ( * ' ! $ ! # $ 1! $! <$

! @ * ' 2 . . % ?$$

! ( ' ! ! & * ) + % * ! ) % 3 4 ' 2 % = ) " # $ 1 # @ " < ! 3 4 *.+ ! &; ( ) + ? N ! # + ! ' 2 % ! ; (

" $ ) +$ ; . ( @ ?1 & @ ( # & ! " . 3 4 % @ $ ! @ $ ; (

& + % ! " ) +; ; ! A % ' 2 $ % "! 3 4 ! " $ % = . <.+( * * % # ; (

" * .+ ! . ' * @ % + + ! " ! ! $ ! ? N ! + % ( : )A A !

! $ ! # $ 1& ! $ ' 2 . )A A !

.+ ( + & &; ' 2 ) + % ) + + 3 % $ ! ( " * H * & % 8 % 3 ." ?1 & $ " ( 3 ; * & ' * 20 20 ) . )A A !

! + ! . = & # % % % ' G # ( . +. + ! ' 2 . = .+ # & ! $ !) & + ! $ ! % ' * ' + )A !

"! " $ 8 ! 0 # / < )# : % OECD + ! ' 2 .+ ? H 3 -5 B ' ! 3 4

+ 3 # & ! + + & + ! ' 2 # + 8" + + 3 B % !? + ! ' 2 ! $ ! " < ! ! # + ! $ ' 2 ! $ ! ! (& # # 3 4 B Â&#x2021;Â&#x2C6; / ! 0 # / < )# : ' G 3 4 ' 2 % " * ! $ ! ! . % ' ! 4+ /' + &; ! $ = >2 # $ 1

C.8.4-24 # 3 4 ' 2 "! &; 4+ # ! ! + ! $ % ? " < ! % X\ X ?$ "! $ &; = % ) & T / / / / 8 ! 0 # / ( : . + 3 4 + 3 & ! .+! $ ! ! ' &; ;

+ 3 4 ( !& ) + $ ! !; & +. 3 4 ' 2 % !"

!) ! + ! ! $ $ +

5.2.11 ,4 ? E . % ) + 10 + $ ! . * !? 3 4 ' 2 = 3 & # 8 4@ . $ ' + ; 2& = .? 8 2 3 & $ % @ ) + ' $ + 2 A !? .+ !( # % . + $ $ 8 4 [ ) 2

' !'2 ) + $ !

0) 8.5 & , ' @ ) 0 - (/ " / E 1.

"/4,0 " & ! " %

1.1 +;?!$ + . ) + 4 ($ * 1) 21 ! (? 2542 +;?! $ + 8 2 .? 2! 1.2 +;?!$ + . ) + 4 ($ * 2) 12 ? $! 2542 ! 2 88 8 2 .? 2! 1.3 +;?!$ + . ) + 4 ($ * 3) 16 'U8. 2542 ! 2 88 8 2 .? 2! 1.4 +;?!$ + . ) + 4 ($ * 4) 12 ! $! 2543 ! 2 88 8 2 .? 2! 1.5 +;?!$ + . ) + 4 ($ * 5) 26 !4 2543 213 ; * 2 88 8 2 .? 2! 1.6 +;?!$ + . ) + 4 ($ * 6) 18 'U43 $! 2543 213 ; * 2 88 8 2 .? 2! 1.7 +;?!$ + . ) + 4 ($ * 7) 6 2543 213 ; * 2 88 8 2 .? 2! 1.8 +;?!$ + . ) + 4 ($ * 8) 15 ! $! 2544 ! U ) ! ! * ? ',

,, / T 4 & + , , I 0

2.1 !! ; T ($ * 1) “ $ (

$ ) +&; + ; 2 ) +! 8 4@8 2) + ! ' & &; + ; 2. + ; 2 ? ” ! " : $% &'( 25 ?!3 ' N2 2543 ?% ; * 2 ) ! ! 2 < ? ', 2.2 !! ; T ($ * 2) “ $ (

$ ) +&; + ; 2 ) +! 8 4@8 2) + ! ' & &; + ; 2. + ; 2 ? ” ! " : $% $' 24 ! $! 2543 _ ) ! ) . ; & ! 2.3 !! ; T ($ * 3) “ . $2 ;?!; ( ” ! " : $% ) 28 T $! 2543 + '; 2 ) ! " ! 2 ' # 3 & 1 . %

A.8.5-2 2.4 !! ; T ($ * 4) â&#x20AC;&#x153;! . â&#x20AC;? ! " : $% 14 ? $! 2543 ) 1 ) ! ) . 2

# 3 !

. +

@ ) B%

3.1 # A 8 4 & +;?! $ ? ! *# . ' + (The Chao Phraya Delta : Historical Development, Dynamics and Challenges of Thailandâ&#x20AC;&#x2122;s Rice Bowl) ! 12-15 N $! 2543 2 < 2 $ 2 ; * 2 ! 4 8 2 % ? ', A8. . ' ; 3.2 # A 8 4 +N ?G 3 ( 011 ) ! 4 2543 8. . 2 82 1 ; 2 A8. . ' ; . 2 N ' 8 4 2 ) +$? + 42 !+' ;4@2 @ 3

" ' ( &

+ % & . " ) # T ' 4 ! ! !' G ) + ! _ "!

( , E 4! " ? ,?E I

5.1 ? ! ; 14 ? $! 2543 A & !3 4 2 $

8. . 2 82 1 ; 2 ) + A8. . ' ; 5.2 96.5 24 ?!3 ' N2 2544 A & !3 4 2 $

. 2 N ' 8 4 2 5.3

' !'2 ' 2 8? 2 9 ?!3 ' N2 2544 A ! 3 4 2 $

$? ' '. 2

( (A

' !'2 ' 2) A & ! 3 4 2 $

. 2 N ' 8 4 2 ' !'2

' !'2 ' 2 / . 2 12 ?!3 ' N2 2544 5.4

' !'2 ' 2 5 ! $! 2544 A !3 4 2 $

$? 8?3 . 2; [Y (A %

' !'2 ' 2) A & !3 4 2 $

8. . 2 82 1 ; 2 5.5

' !'2 ? 'N? . 8 ! $! 2544 A !3 4 2 $

$? ;? ! ? . 1 A & ! 3 4 2 $

8. . 2 82 1 ; 2