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27 2013

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 ;

(
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IR 314


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IR 314 :

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.
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 2013

1980

()

0 to 5,000

5,001 40,000

0.60%

240*

40,001 120,000

0.80%

880

120,001 170,000

0.90%

1,330

170,001 300,000

1.10%

2,760

300,001 500,000

1.30%

5,360

500,001 800,000

1.50%

9,860

800,001 3,000,000

1.70%

47,260

3,000,000

1.90%

* 5,000
40,000.

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2013,

1980.

2014,

(
).

2015 ,

.


.




.

 ;


.

, 1980,
( )
(
).

170,000 1980
A) :
40,000 ( 40,000) 0.6% = 240
80,000 0.8% = 640
50,000 0.9% = 450
= 1,330
B) (.. ):


1980 (85,000)

:
40,000 ( 40,000) 0.6% = 240
45,000 0.8% = 360
= 600
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 ;
6

15 .

15 .

16
10% .

15 ,
10%
.


( )
.
A) :

.
131A 131 (: ).

(Yellow Slip) ( MEU1).

303 (
302).

.
B)


(
) , :

.

.


.

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 Leaf Research

:



,
/


(
).

Pavlos Loizou

&
+357 99 450 329
pavlos.loizou@leafresearch.com
www.leafresearch.com

.

(
)

: .
www.leafresearch.com .

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