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1.epug;Gf: I Revision 2016 gFjp-m30x1=30 1. ,uz;L. 2. gw;gy fldPe;Njhh; f/F 3. &.10000 4. ,Ug;Gepiyf;Fwpg;G 5. xw;iwg;gjpT 6. Mz;Lj;njhif 7. &442000 8. ePh;ikjd;ik 9. epfuyhg tpfpjk; 10. epjpj;jpl;lg;gl;bay; 11. khWgLk;Kjy; 12. Gydhfh 13. nghWg;G 14. fiyg;G 15. &.250000 2.rhpahd tpil: 16.(M) ,yhgel;l fzf;F 17.(M) &.1000 18.(M) KOikngwhj ,ul;ilg;gjpT 19.(,) nkhj;jf; fldPe;Njhh; f/F 20.(M) epiyr; nrhj;Jfzf;F 21.(,) 9% 22.(,) 2:1 23(m) tpfpjhr;rhuk; 24.(,) gzk; kw;Wk; myFfspd; vz;zpf;if 25.(M) elg;Gf;fzf;fpy 26.(,) jpahf tpfpjk; 27.(M) fld; fzf;F 28.(m) kpif xg;gk; 29.(,) 5%

30.(M) &.500 gFjp-M VNjDk; gj;J tpdhf;fSf;Ftpilasp:10x5=50 31.nfhLgl Ntz;ba nryTfs;: ,Wjp fzf;Ffs; jahhpf;fg;gLifapy; chpa nrytpdq;fs; me;j fzf;fhz;by; nrYj;jg;glhky; ,Ue;jhy; mJ nfhLgl Ntz;ba nryTfs; MFk;. 32.xw;iwgjpT Kiw tiutpyf;fzk; : Nfhyhh;- xw;iw gjpT Kiw vd;gJ nuhf;fk; kw;Wk; Ms;rhH fzf;Ffspd; gjpTfis kl;LNk itj;jpUf;Fk; fzf;Fg;gjptpay; KiwahFk;.,J #o;epiyf;Nfw;wthW khwf;$ba vg;nghOJk; KOik ngwhj ,ul;ilgjpT KiwahFk;. 33.vwpkjpg;G : xU nrhj;jpd; gadspg;Gf; fhyk; Kbe;j gpwF mij tpw;why; fpilf;f $ba njhifNa vwpkjpg;G. ,jw;F ,Wjpkjpg;G vd;Wk; ngah;. 34.Gw mf nghWg;G tpfpjk;: epWtdj;jpd; ePz;lfhy epjpepiyapd; tifAilikia fzpf;f cjTfpd;wJ. nkhj;j ePz;l fhyf;fld; kw;Wk; gq;Fjhuh;fspd; epjpf;fhd cwit czh;j;JfpwJ. 35.nuhf;f nrYj;Jjy; 5 cjhuzk; :(1)nuhf;f nfhs;Kjy;(2)ruf;fspj;NjhUf;F nrYj;jf;$ba

njhif(3)$yp mYtyf nryTfs; tpw;gid nryTfs; Nghd;w tzpf nryTfs; (4)nrYj;j Ntz;ba tl;b tUkhd thp gq;fhjhak; Nghd;wit (5)nrhj;Jf;fis thq;Fjy; 36.ew;ngah; fzf;fpLk; Kiwfs;: ruhrhp ,yhg Kiw> cah; ,yhg Kiw> %yjdkhf;f Kiw 37.tpfpj msT mbg;gilapy; xJf;fPL: rpy tpz;zg;gjhuh;fSf;F tpz;zgpj;j gq;Ffistpl rpy gq;Ffs; Fiwthf xJf;fPL nra;ag;gLk;. kpifahd tpz;zg;gj;njhifia jpUk;g mspj;jYf;F gjpy; xJf;fPl;Lj; njhiff;F rhpf;fl;bf; nfhs;sg;gLk; gq;F tpz;zg;g f/F g. XXX

gq;F xJf;fPL f/F XXX (kpiftpz;zg;gj;njhif xJf;fPbw;F rhpnra;jJFwpj;J)

38.rhpfl;L gjpT kw;wk; khw;W gjpT: Nja;khd f/F g 6000 miwfyd; f/F 6000 (Nja;khdk; ePf;fpaJ Fwpj;J) ,yhg el;l f/F g 6000 Nja;khd f/F 6000 (khw;W gjpT Fwpj;J) 39.,yhgk; / el;lk; fz;lwpf: & ,Wjp Kjy; 6000 vLg;G 1200 7200 $Ljy; Kjy; 2000 5200 njhlf;f Kjy; 2700 ,yhgk; 2500 40.Nja;khdj;njhif = nrhj;jpd; mlf;f tpiy - ,Wjp kjpg;G gadspg;Gfhyk;

= 250000-50000 10 = 200000 = &20000 10 Nja;khd tpfpjk; = Nja;khdk;X 100 mlf;ftpiy = 20000 X 100 = 8% 250000 41.epiyr;nrhj;Jfs; tpw;gid tpfpjk; fhz;f epiyr;nrhj;Jfs;tpw;gidtpfpjk; = tpw;gid epiyr;nrhj;J

=tpw;gid – tpw;gidj; jpUg;gk; epiyr;nrhj;J – Nja;khdk; = 850000 – 50000 300000 – 100000 =800000 = 4klq;F. 200000 42. Idthpf;fhd nuhf;fj;jpl;lg;gl;bay; [dthp & njhlf;f nuhf;fapUg;G 9000 $l;Lf.(ngWjy;fs;) 14000 23000 fopf;f (nrYj;Jjy;fs;) 10000

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,Wjpnuhf;fapUg;G 13000 43.gioa yhg gfpHT tpfpjk; =3 : 2 gioa gq;F =3 :2 5 5

jpahfk; = 1x 1 : 1 x 1 3 2 3 2 = 1 : 1 6 6 Gjpa gq;F= 3- 1: 2 - 1 : 1 5 6 5 6 3 =18 – 5 : 12 – 5 : 10 30 30 30 =13 : 7 : 10 30 30 30 Gjpa yhg gfpHT tpfpjk; =13 : 7 : 10 gw;W(&) tuT(&) 44. tq;fp f/F gw;W 1800000 g.ntspaPl;Ljs;Sgbf/F 200000 gq;F Kjy; f/F 2000000 (gq;Ffis js;Sgbapy; ntspapl;l gjpT) 45.(m)rhpfl;lg;gjpTfs; : ehs; tptuk; gw;W tuT thuhf;fld; f/F g 5000 gw;gyfldhspfs; f/F 5000 (thuhf;fld; Nghf;nfOjpaJ Fwpj;J) ,yhgel;l f/F g 6000 thuhIafld;xJf;Ff/F 6000 (thuhIafld;xJf;F Fwpj;J) ,yhgel;l f/F g 2280 fldhspfs;kPjhdjs;Sgb f/F 2280 (fldhspfs; kPjhd js;Sgb xJf;F Fwpj;J) 31.3.08k; Mz;bw;Fhpa yhgel;l fF thuhfld; 5000 thuhIafld; xJf;F 6000 fldhspfs; kPjhd js;Sgb xJf;F 2280 31.3.08k; Mz;bw;Fhpa ,Ug;Gepiyf;Fwpg;G nrhj;Jfs; : gw;gyfldhspfs; 125000 (-)thuhfld; 5000 120000 (-)thuhIafld; xJf;F 6000 114000 (-)fldhspfs; kPjhd js;Sgb xJf;F 2280 111720 45(M)1)njhlf;f Kjy; fzf;fPL epiyawpf;if nghWg;gfs; njhif nrhj;Jfs; njhif fldPe;Njhh; 15000 miwfyd; 15000 fldhspfs; 75000 njhlf;fKjy; 115000 ruf;fpUg;G 35000 nuhf;fk; 5000 130000 130000 (2),WjpKjy; fzf;fPL: epiyawpf;if : nghWg;gfs; njhif nrhj;Jfs; njhif fldPe;Njhh; 30000 miwfyd; 15000

fldhspfs; 100000 ,WjpKjy; 141000 ruf;fpUg;G 50000 nuhf;fk; 6000 171000 171000 ,yhgel;l mwpf;if ,WjpKjy; 141000

(+)vLg;Gfs; 35000 176000 (-)$Ljy; Kjy; 15000 161000 (-)njhlf;fKjy; 115000 ,yhgk; 46000 46. Nja;khdk; Vw;gLtjw;fhd fhuzq;fs; : mfk; Gwk; 1.Nja;T 1.tof;nfhopT 2.cgNahfpf;fg;glhik 2.fhyg; Nghf;F 3.guhkhpg;G ,d;ik 3.fhy epHzak; 4.ntWikahjy; 1.Nja;T GydhFk; nrhj;Jfis njhlh;e;J gad;gLj;Jtjhy; Nja;T fhuzkhf Nja;khdk; Vw;gLfpwJ. 2.cgNahfpf;fg;glhik njhlHe;J xU ,ae;jpuj;ij gad; gLj;jhky; ,Ue;jhy; mJ jd; cgNahfj;jd;ikia ,oe;J tpLfpwJ 3.guhkhpg;G ,d;ik xU ,ae;jpuk; rhptu guhkhpf;fg;gltpy;iynadpy; mJ jd; cgNahfj;jd;ikiatpiuthf,oe;J tpLfpwJ 4.ntWikahjy;:Ruq;fq;fs; vz;nza;fpzWfs; Nghd;wtw;wpypUe;J fdpk tsq;fis njhlHe;J ntspNa vLg;gjhy; mJ jd; kjpg;ig ,of;fpwJ. 1.tof;nfhopT Gjpafz;Lgpbg;Gfs; Kd;Ndwpa nra;Kiwfs; njhopy; El;g tsHr;rp Nghd;wit fhuzkhf gioa nrhj;Jfs; gadw;wit Mfpd;wd. 2.fhyg; Nghf;F nrhj;Jf;fis gad; gLj;jhtpl;lhYk; gUt khw;wk; fhw;W kio Nghd;w ,aw;if fhuzpfshy; kjpg;G FiwfpwJ. 3.fhy epHzak; Fj;jif gjpg;Ghpik jdpAhpik Nghd;wit Fwpg;gpl;l fhyj;jpw;F ngwg;gLfpd;wd.Fwpg;gpl;l fhyk; fle;j gpwF ,t;tif nrhj;Jfs; kjpg;ig ,oe;J tpLfpd;wd. 47.nuhf;fj; jpl;lg;gl;bay; : tzpfj;jpy; NeubahfNth my;yJ kiwKfkhfNth Vw;glf; $ba xt;nthU nuhf;f eltbf;iffis fUj;jpy; nfhz;L jahhpf;fg;gLk;. kpf Kf;fpa jpl;lg;gl;bay;fSy; xd;whf tpsq;FtJ nuhf;fjpl;lg;gl;bay; MFk;.mJ vjpH fhyj;jpy; Vw;glf;$ba nuhf;f ngWjy;fs; kw;Wk; nuhf;fnrYj;Jjy;fs; Fwpj;j xU mwpf;if MFk;.xU Fwpg;gpl;l fhyj;jpy; Vw;gLk; nuhf;f ngWjy;fs; kw;Wk; nrYj;Jjy;fis

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nuhf;fjpl;lg;gl;bay; fhz;gpf;fpwJ.,jid epjpjpl;lg;gl;bay; vd;W miof;fyhk;. jd;ikfs;: (1)jpl;lg;gl;bay; vjpfhyk; Fwpj;J Kd;dNu jahhpf;ff; $bait MFk;. (2),J gzk; my;yJ myFfspd; vz;zpf;if mbg;gilapy; njhptf;ff;$bait MFk; (3),J jpl;l ,yf;if miltjw;fhd top ed;ikfs;: 1.,JNghJkhd nuhf;f,Ug;igNgzcjTfpwJ. 2.Nkyhz;ikf;F gadspf;Fk; tifapy; gpd;tUk; nra;jpfis $WfpwJ. (m)tzpfj;jpd; vjpHfhy nuhf;fj; Njitia ephzapf;fTk; (M)epjpj;Njitia G+Hj;jpnra;Ak; jpl;lk; jPl;l (,)tzpf mikg;gpd; nuhf;f ,Ug;gpy; fl;Lg;ghl;bid Vw;gLj;jNghd;wit MFk;. 48. epiy Kjy; Kiw khWgLk; Kjy; Kiw 1.Kjy; njhif vg;NghJk; epiyahf ,Uf;Fk; 2.Kjy; fzf;F elg;G fzf;F vd ,U fzf;Ffs; cz;L 3.vy;yhrhpfl;Ljy;fSk; elg;G fzf;Ffspy; gjpag;gLk; 4.elg;G fzf;f gw;W ,Ug;igAk; tutpUg;igAk; fhl;Lk;

1. Kjy; njhif Mz;lf;fhz;L khWgLk; 2.Kjy; fzf;F kl;LNk cz;L. 3.vy;yhrhpfl;Ljy;fSk; Kjy; fzf;Ffspy; gjpag;gLk; 4.Kjy; fzf;F vg;NghJk; tutpUg;igNa fhl;Lk;

49.Miljahhpg;G epWtdk; VLfspy; : ,ae;jpu f/F ehs; tptuk; njhif ehs; tptuk; njhif 1-4-05 tq;fpf/F 240000 31-3-06Nja;khdf/F 24000 ,Ug;G fP, 216000 240000 240000 1-4-06 ,Ug;G fP/nfh 216000 31-3-07 Nja;khdf/F 24000 ,Ug;G fP, 192000 216000 216000 1-4-07 ,Ug;G fP/nfh 192000 31-3-08 Nja;khd f/F24000 tq;fp fF 150000 yhgel;lfF 18000 192000 (el;lk;) 192000 Nja;khd fF 31-3-06,ae;jpu f/F 24000 31-3-06 yhgel;l f/F 24000 24000 24000 31-3-07,ae;jpu f/F 24000 31-3-07 yhgel;l f/F 24000 24000 24000 31-3-08,ae;jpu f/F 24000 31-3-08 yhgel;l f/F 24000 24000 24000

50.(1)elg;G tpfpjk; = elg;G nrhj;Jfs; elg;GnghWg;Gfs; = 16000+154000+ 170000 30000+ 120000+ 10000+10000 = 240000 = 1.41 : 1 170000

(2)ePHik tpfpjk;=; ePHikr;nrhj;Jfs;

elg;G nghWg;Gfs; = (240000 – 170000)=17000 = 170000 = 1 : 1 170000 (3)Jy;ypaePh;iktpfpjk; = Jy;ypaePHikr;nrhj;Jfs; ePHikg; nghWg;gfs; = 16000 = 0.1 : 1 160000 51. nftpd; etPd; Kjy; fzf;F nftpd; etPd; ,Ug;GfP/nfh 90000 60000 ,Ug;G fP/, 90000 60000 elg;G fzf;F nftpd; etPd; nftpd; etPd; vLg;G 18000 15000 Kjy;kPJtl;b 5400 3600 vLg;GkPJtl;b 500 300 Cjpak; 6000 --- ,Ug;G fP/, 4900 ---- ,yhggq;F 12000 8000 ,Ug;G fP/, ----- 3700 23400 15300 23400 15300

52. tptuk; gw;W tuT gq;FKjy; f/Fg(2000 x10) gq;F,Wjpmiog;G f/F

gq;F xWg;gpog;G f/F

20000 4000 16000

tq;fp f/F g. gq;FxWg;gpog;G f/F g. gq;FKjy; f/F

15000 5000

20000

gq;F xWg;gpog;G f/F g gq;F Kjypdfhg;G

11000 11000

g gq;FxWg;gpog;G f/F t

gq;FKjy;f/F 5000 Kjypdfhg;G f/F 11000 16000

gq;F Kjy; f/F 16000 16000

gq;F Kjypd fhg;G ,Ug;G fP/, 11000 11000

gq;FxWg;gpog;G 11000 11000

gFjp - < 53.m) jpUkjp. gjpkh; mtHfspd; 31.03.2016 ehNshL KbtilAk;Mz;bw;Fhpa tpahghuyhgel;l f/F njhlf;fr; ruf;fpUg;G 100000 tpw;gid 80000 nfhs;Kjy; 320000 ,Wjpruf;fpUg;G 600000 cs;Jhf;F$yp 20000 nkhj;jyhgk;fP., 240000 -------------- ---------------- 680000 680000 thuhfld; 12000 nkhj;jyhgk; 240000 thuhIaf;fld; 5% 9000 KjyPLfs; kPJ rk;gsk; 60000 $bAs;s tl;b 500 fhg;gPL 12000 fopT 14000 Thlif 26000 –Kd;$l;b tpsk;guk; 40000 ngw;w tl;b4000 10000 mr;R vOJ nghUs; 12000 tl;b 1500 nghJr;nryTfs; 15500 js;Sgb xJf;F2% 2000 epfu yhgk; 67500 -------------- ------------ 254000 254000

,Ug;Gepiyf;Fwpg;G nghWg;Gfs; nrhj;Jfs;

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Kjy; 200000 KjyPLfs; 20000 epfuyhgk;67500 +KjyPLfs; kPJ 267500 $bAs;stl;b 500 20500 vLg;G 60000 207000 ,Wjpruf;fpUg;G 80000 fldPe;Njhh;100000 fldhspfs; 180000 js;SgbxJf;F2%2000 98000 -Iaf;fld;5%9000 171000 Kd;$l;bngw;wfopT 4000 ifnuhf;fk; 8000 miwfyd; 30000 ----------------- ----------- 309500 309500

53.M)kWkjpg;gPL fzf;F g t ruf;fpUg;G 6000 fl;blk; 20000 nghwp 10000 Iafld; 1000 ,yhgk;.r1500 R1000 g 500 3000 ---------- ----------- 20000 20000 ---------- -----------

Kjy; f/F r # g r # g tq;fpf/F20000 - ,Ug;GfPnfh 80000 50000 40000 r fld91500 kWkjpg;gPL1500 1000 500 ,.fP.. 71000 50500 ew;ngaHfF1500010000 5000 ,/ef/F15000 10000 5000 --------------------------------------- -------------------------------------- 111500 71000 50500 111500 71000 50500 tq;fp f/F ,Ug;G f/nfh rf;jp Kjy; f/F 20000 ,Ug;GfP , 15000 ------------- 35000

,Ug;Gepiyf;Fwpg;G nghWg;Gfs; nrhj;Jfs; fldPe;NjhH 30000 ew;ngaH 30000 nr.khw;WrPl;L 20000 fl;blk; 100000 rf;jp fld; 91500 nghwp 40000 Kjy;fF fldhspfs; 17000 #H 71000 nuhf;fk; 3000 G 50500 121500 ruf;fpUg;G 30000 ng.kh.rP 21000 miwfyd; 7000 tq;fp 15000 ------------- ------------- 263000 263000

54. 1.4.03. ehisa epiyawpf;if nghWg;Gfs; nrhj;Jfs; fldPe;NjhH 75000 ruf;fpUg;G 50000 njhlf;fKjy; 117500 fldhspfs; 125000 nuhf;fk; 12500 miwfyd; 5000 ---------------- ------------- 192500 192500

nkhj;j fldhspfs; fzf;F ,Ug;GfP/nfh 125000 ngw;wnuhf;fk; 267500 mspj;jjs;Sgb 5000 tpw;gidj;jpUg;gk; 7500 fld; tpw;gid 330000 ,Ug;G fP/, 175000 455000 455000 nkhj;j tpw;gid = nuhf;ftpw;gid+fld;tpw;gid = 2500 + 330000= 332500

nkhj;j fldPe;NjhH fzf;F nrYj;jpa nuhf;fk; 225000 ,Ug;GfP/nfh 75000

ngw;wjs;Sgb 7500 nfhs;Kjy;jpUg;gk; 2500 ,Ug;G fP/, 87500 fld; nfhs;Kjy; 247500 -------------- --------------- 260000 260000

tpahghu ,yhg el;l fzf;F njhlf;fr; ruf;fpUg;G 50000 fld; 330000 nuhf;fk; 2500 332500 fld;nfhs;Kjy; 247500 jpUg;gk; 7500 325000 nfhs;Kjy;jpUg;gk; 2500 245000 ,Wjpruf;fpUg;G 25000 nkhj;jyhgk; fP/, 55000 -------------- ---------------- 350000 350000 -------------- ---------------- Gy;tifnryTfs; 17500 nkhj;jyhgk;fPnfh 55000 mspj;jhs;Sgb 5000ngw;wjs;Sgb 7500 miwfyd;Nja;khdk;5% 250 epfuyhgk; 39750 ------------- -------------- 62500 62500 ------------- --------------

,Ug;Gepiyf;Fwpg;G nghWg;Gfs; nrhj;Jfs; Kjy; 117500 nuhf;fk; 20000 (-)vLg;Gfs;20000 fldhspfs; 175000 (+)epfuyhgk;39750 137250 miwfyd;5000 fldPe;NjhH 87500 Nja;khdk;250 4750 ,Wjpruf;fpUg;G 25000 ---------------- ----------------- 224750 224750 ---------------- -----------------

55.1. nkhj;j yhg tpfpjk; = nkhj;j yhgk; x 100 tpw;gid = 680000 x 100 1700000 = 40% 2)epfu yhg tpfpjk; = epfu yhgk; x 100 tpw;gid = 340000 x 100 1700000 = 20% 3),af;f yhg tpfpjk; = ,af;f yhgk; x 100 tpw;gid epfu yhgk;+,ae;jpuk;tpw;wjhy;el;lk;+epjprhh;nryT- tl;b = ------------------------------------------------------------------------------------x 100 tpw;gid ,af;fyhgk; = 340000+8000+10000-18000 = 340000 x 100 = 20% 1700000 4),af;f tpfpjk; =tpw;wnghUspd;m.tpiy+ ,af;f nrytpdq;fs;x 100 tpw;gid tpw;wnghUspd;m.tpiy = njhlf;fr;ruf;fpUgG;+nfhs;Kjy;- ,Wjpruf;fpUg;G ;

= 199000;+1119000- 298000=&1020000 ,af;fnrytpdq;fs;=eph;thfnryTfs;+tpw;gidnryTfs; =260000+80000=340000 ,af;f tpfpjk; = 1020000+340000 X 100 1700000 =1360000 x 100 =80% 1700000 ,af;f tpfpjk;= 100% - ,af;f yhg tpfpjk; =100% - 20%=80%

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56.nuhf;fjpl;lg;gl;bay; tptuk; [dthp

& gpg;uthp &

khh;r; &

nuhf;f,Ug;G (+)jpl;lkplg;gl;lnuhf;fg;ngWjy;fs; tppw;gid

45000 600000

190000 700000

225000 800000

645000 890000 1025000

(-) jpl;kplg;gl;lnuhf;f nrYj;Jjy;fs; mspj;jnjhif mYtyfr;nryTfs; thq;f Ntz;banrhj;J

400000 55000

600000 65000

400000 75000 200000

455000 665000 675000 ,WjpapUg;G 190000 225000 350000 57)ehd;rp tiuaW epWkj;jpd; VLfspy; Fwpg;Ngl;Lg;gjpTfs; ehs; tptuk; gw;W & tuT & tq;fp f/F g 100000 gq;Ftpz;zg;g fF 100000 (&2tPjk;50000 gq;FfSf;F tpz;zg;gg;gzk; ngwg;gl;lJ ) gq;Ftpz;zg;g f/F g 100000 gq;FKjy;f/F 100000 (gq;F tpz;zg;gj; njhif Kjy; fzf;fpw;F khw;wg;gl;lJ) gq;F xJf;fPL f/F g 250000 gq;F Kjy; f/F 150000 gj;jpuKidk f/F 100000 tq;fp f/F g 250000 gq;f xJf;fPL f/F 250000 (xJf;PL gzk; kw;Wk; gq;F Kidk njhif ngw;wJ Fwpj;J) gq;FKjy; miog;G f/F g 150000 gq;FKjy; f/F 150000 tq;fp f/F g 150000 gq;FKjy; miog;G f/F 150000 (Kjy; miog;G njhif ngwg;gl;lJ) gq;F,Wjpmiog;G f/F g 100000 gq;FKjy;f/F 100000 tq;fp f/F g 100000 gq;F,Wjpmiog;G f/F 100000 ehd;rp tiuaW epWkj;jpd; NgNuL f/F g tq;fp fF t tpz;zg;g f/F 100000 gq;FxJf;fPLf/F 250000 ,Ug;G fP, 600000 KjyhtJmiog;GfF150000 ,Wjpmiog;G f/F 100000 ------------------ ----------------- 600000 600000 ------------- ------------- gq;FKjy; f/F ,Ug;G fP, 500000 g.tpz;zg;g f/F 100000 gq;FxJf;fPLf/F 150000 g.KjyhtJmiog;GfF150000

g.,Wjpmiog;Gf/F 100000 500000 500000 ,Ug;G fP/nfh 500000 gj;jpuKidk f/F ,Ug;G fP/, 100000 gq;FxJf;fPL fF100000 ------------ ------------- 100000 100000 ------------ -------------- ,Ug;G fP/nfh 100000 ,Ug;Gepiyf;Fwpg;G nghWg;Gfs; nrhj;Jfs; gq;fKjy;f/F 500000 tq;fpf/F 600000 gj;jpuKidkk;f/F 100000 ------------- ---------------- 600000 600000 --------------- ----------------