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NiPf'iflil 1J1~'Yl b'Yl1'YJU ,hn~ iiYJU~U~1~qJ 5,000 ~U, ~i;;if11~ui;;i:::: 300 1J1'Yl bbi;;i:::: ,., 'YlU'VV\\U,1AJj:IAJ~'YAlli 6% 10,000 'Vt\\iU, , :JJi;;im1V'V\\ui;;i: : 100 1J1'Yl 'VCIU};Q'Y..l.,:l~th'.l°.!5UA~o'<il1'VIUI1 uuse ••• qqJ . • .lifu•1h1:: fl1u ui1 1J1~'Y1tl~uru~;1.h: : t11tJ 25X3 iirhh~'Ylli 500,000 1J1'Yl tJ 25X1 bbi;;i: : 25X2 1J1~'YllaJli,h u b1uuur-J i;i bvn1::::ii r-J i;i\"lJ1~Y1•u ~1.h: : °.lf:1J~~eliUiJ:1J~hh: : m~-;hm1uUur-Ji;;i tJ 25X3 '11U1U 300,000 1J1'Yl bdeJ • 'IJ • 'JU~ 15 :1Jn11fl:IJ 25X4 bbi;;i::::u1~'Y1~1m1uuur-Ji;;ibdei1u~ 1 n•:1J111~uf 25X4 l~'Y11 1. fi1U1ntb1UUUr-Ji;;i\"lJeJ.:l~~eJimf.:i 2 °.lfii~ 1un1rni.:id 'IJ • 1.1 i• uu•1:1J~'Yli1.h::::b11Y1laJ~::::~:1Jbbi;;i::::laJ11:1J11J 1.4 i• uu•1:1J~'Yli1.h::::b11'Yl~::~:1Jbbi;;id1:1J11J 2. uufin1,.,1t1m11u~:I•J~11tl1UJ1LUb~t11nrn1UUUr-Jm.h::::t11tJ 25X3 n1rn-nei 1.1 v-rfei :JJi.:i ~11ei.:i ~1:1Jnl;)'VI in tJ . .1. ~1'Mi1m'Vi1t~h~if'Mir.rn?Jeh'leriie1~'Mi~\\i 2 ~\"~ ~~eiiuu1:1J~'Yli'<il::li1rn1uuur-Ji;;i1u5~11 6% b'W11::::1::uiuu1:1J~'Yli 6% 'IJ • • •• • 1.1 ~•\"1J•~3.Ji'Y1Bth:a11'Yll/J.iat,uma:hi·h3.1frn~'Mi'U'Mir.rn bA.:iuu...~ur-Ji;;i'Ydlu\" )1: : m~'<iIl1t1 JQ.., 300,000 1J1'Yl :1J111mu1rn~.:iu,::iA&:t O 10,000x100 = 1,000,000x6% = 60,000 1J1'YI 60,000 60,000 1---t------,------··-·-·---- ---,------,-----,----, 2 L~tl.Utl.~G'l~L'Vl~cl 300,000-60,000 = 240,000 1J1'YI ·-··--1------1-----1 240,000 240,000 60,000 240,000 300,000
1- - - - 1-- - - - ·-·-- - ······------ - - - ---,--·····-···--·--·-·- ···---·------- ----·--·--- (b~itiht~~rh:i,ht.JU 25X1 use 25X2) 11:1.J 2 tJ 1,000,000x6%x2 = 120,000 1J1'Yl 120,000 120,000 . .---·--·------··----···-·-··--------·-····---·-·- ··········---··--·····-···-·------··-·····-·----·····--···-··-·---·-1--- 2 \\Jl£.JLi~\" rimfuu1:1J;'Yl~ff1~11JU 25X3 60,000 60,000 l----t--------·--····-- 1,000,000x6% = 60,000 1J1'Yl 3 L~uifu~~~m~cl 300,000-18Q,OOO = 120,000 --------·----···-···-·-·--------······-··---·-··-·-----i---·--··-·------------- ----- 120,000 120,000 ---····-·-··-·--·-t------+-----+------t 180,000 120,000 300,000 i1£.Jli~ric1iuu1:1J;'Yl~U 25X3 1,000,000x6% 60,000 60,000 r----------i--· cu - q q ......·--·-------..··---·-····· --- = 60,000 1Jl'Yl ·-------..·--···-······--- ·-·····--·-·· ,---·······-- - ·--····-·---·-----··-- .. ·---·--t-----1HM- ---•-•H-HOHHHH--H-HHO 2 \\11£.JLiuri~ric1iu,rnrru1ua~11 6% L'liitL~£.J1f11J~ric1 ·----=\"--~q cu HHHHH (II --HOHHHO HOOH____ 90,000 90,000 3 ~m.d1:1J11J 'lh~us~~~~m~c·-l 30_0_,_00_0 1_5_0_,0_0_0_=_ ···----·-- _ \"'- .. ------·-····-··---···-·-····..-------- ·- ·--·········-·······..···--- -··-·-- --·-·-··--- .. _.. 150,000 LLU.J\\11£.Jli~ric1iw11-1 2 'Jfii.~ ~1:1Ja~11~1it'Ylit --···--·-·~··--··············-·-· \" • ·--·-······· ---··········------..···-..--q---·· ····-·--·-·----··········-······--·-·· ---·---·- -----·-·- :IJ~rhimZ-1 2 'Jfii.~ t----t~\" --q-------··--·· . ---···----·- ·---·---1 ·------, ooo\" A A A 150 000 - ~il.~d:IJ~'Y11i ' X 1,000,000 = 60 ' 1Jl'Yl 60,000 60,000 2,500,000 _,-------, ·---·---·-··-·········-··- -- ·----·-···..···..--····------·--·· ·-····-··----- ··············----- ·----·-- .._.. - iu~1~ru 150 ooo 1,500,000 = 90 ooo 1J1'Yl 90,000 90,000 ' X 2,500,000 ' '~ ·---/·---·-·---------·····---------···-------····· 120,000 180,000 300,000
~r::J\\ 1 .4 ~ .c:\\ 3J ~ 'YI .sc:\\,u..I 1::: b11 'YI G1::: t13J ua ::: I 3J a., 'Vi 'lUJ'l t<t 11 11J qq a.,.,.n..J.f.l b~uiJumnh:::m~,htJ 300,000 tJ1'Yl iliinT:rf11wn1.1,i.:id' --··-------· ··-···--·----·--·-··------·············-- ································-- ··············--·-----·--···· ,ht1tJ 25X1 use 25X2) 11:IJ 2 tJ ---·--+-------------- ··········---·-·-····-···--······--l------·1-----+------ 120,000 1,000,000x6%x2 = 120,000 1J1'Yl 120,000 ,,..·-······-·--······-· ···-··········-··············---·-·...·············-·····--·-..··········--····-·· 2 ,11t11i~timtu1J1:1J;,.,,it1 25X3 -····-··---·-·· ----· qJ -- q q ·-··- - - ··-···- - - 1,000,000x6% = 60,000 1J1'Yl 60,000 60,000 -····--------···----------------- 3 ,11£.JLiLbri~tiaiuITT~ru1u5Cil11 6% b'l!Ub~tl1111J~na ------+-----I ...................... '1\\1 q \"'---··--··· 'U --1----···············---- iu1J1:1J;'Ylli~1'V\\11JU 25X3 (5,000x300x6%) 90,000 90,000 ---4-----l--~-'-em--~'-.1-:1J-11_J it_1_b~-u-iJ-u-~;·-~·-L'V-l~-a-3_0_0_,0_00~2?0~000~---·--·------·-------l----i ---·--+-----+-----+-----! 30,000 LL1i'1-;i1t11i~i'i~iwtr'1 2 'l!it'il'il1:1J5~;~ti1u'Yli.t ............... ············------.,.-..·--··- OJ ---·'-··-···-················------······················..-·..·-····················-'··-· ---·-·--······· :IJslfl1iWi1'1 2 'l!it'il ·-------·-··-·····-----------1------+-----1 OJ ' - ii.t1J1:IJ;'Ylli 30,000 X 1,000,000 = 12,000 1J1'Yl 12,000 12,000 q 11 2,500,000 . --··-··-············--·--··-··- ····················-··-········--· ·--··-··-···-·······----1------1-----1 30,000 X 1,SOO,OOO = 18,000 1J1'Yl 18,000 18,000 2,500,000 192,000 108,000 300,000 2. u·wnn11un11L'M>G1~~11U1'M,~11t.l n1m 1.1 vrfe13J/'1a11el'1Gl13Jn!)'Vi3J1U 6'{3.•J~'a1t11'M,..i'1ltl '1'1'1l'11 325,000 - l---+---11-------- ------··-·-·-·········-n·---fl------·---1---11-----1-- L1i.tiJU~slfl1'1,11£.Jii.t1J1:IJ;'Ylli 60,000 - ----1---11-------- --- ----l---11------- qq -·-- b~UUU~slfl1'1,11£.Jii.t~1~ru 240,000 - q QI ···--····-------11----11-----+--l-----f--l ITT1el'1'il1:1Jn!)'Vl:IJ1tl (500,000x5%) 25,000 - ---··-·-··-·--····-······- ·-----11------+--+-----+----l 1h:::m111-;i1t1L~uiJu~sl'V'l1eJ:1Ji'1~11eJ'1 ---- ------··················-····· ---········ ·············- ------····- ····-········-···---l·--ll-----l-·---- 'il1:1Jn!)'V\\:1J1tllh:::,'htl 25X3 n.w. 1 L1uiJu~sli1'1-;i1t1iu1J1:1J~'Yln- 60,000 l---+--11--------''-_.:'._--------..·--------~---·1-----+--1------1---1 L1uiJu~slfl1'1,J1£.Jiu~1irru 240,000 - 1----1---1e---·------··---~---··-·----~---------11----·-·. -- 300,000 - ,i1m1uiJu-~-sl-bU_u_(_'1U-~-'i-l=L-i_i_i.t~'Y~1'1-2_'_liU_C_i1 -ll---~-----+---ll----·1---I '
8 Miff'iiiii 'JJ1~'Yl.:::.,Q; .d Q; ,0nnQ';il ,J'il'Yl:b'.Jc:JI E.JU'YlU.'Vfl.\\,IU.ITTl.Ql.l;lJ 10,000 'VIi\\.UI , l.l~flI1'VIi\\.UI .~: 200 'JJ1'Yl q 'I ...'I CU 11 'WU~r]'Ylr.J QI bb~:iu.u1l.l;'Ylli 8% 10,000 iu. ll~fi1iu.~: 100 inn iu.i~~ei~\"ll'U<i1,11V1ii1E.J qq q 'II q q bb~:1ifu111:f11rnbl1 ij11 E.Jn11b~ E.11nu b1mJm.J ~i~d tJ 25X1 1h:m~-;hm1mJu~~ 60,000 'JJ1'Yl tJ 25X2 1.h:m~'9i1m1u.ifmrn 150,000 'JJ1'Yl tJ 25X3 1h:m~'9i1m1u.ifu.~~ 255,000 'JJ1'Yl t,.r'Yl1 ~1u.1nu1u.ifut:.J~\"llel~~iieiiu.rf~ 2 \"ll'ii'il n1rniu.u1l.l;'Yllilh:b1l'Yl 'II q qq 1. 1.~~:~mb~:hli1l.11u 2. ~:~mb~1.~i1l.11u 3. l,~~:~l.Jbb~i1l.11'JJ 4. ~:~l.Jbb~:11l.11'JJ mm~ 1 'H'M,1J~3Jff'Y11i1.J1:::t1l'YIhiff:::6'13.JUiil:::1a..i·ha.J{1J tJ 25X1 iuu1:1Jff'Yl~~ff'Yl~'lifoL'~uif,-1,1:.rn 8% = 1,000,000 1J1'Yl tJ 25X2 q• = 80,000 1J1'Yl 'Y•l'\\.l.i•uu•1:1Jff'Yl~ 10,000x100 60,000 1J1'Yl b~uirw-rni•uu•1:1Jff'Yl~ 1,000,000x8% 60,000 1J1'Yl u1'.lfmh:::mfl,hm~uiru~rn .i•u•u1:1Jff'Yl~'il::Li1ub~uiru~ti iu~1irru~,1::'l3.i'l1t111Jb~uiru~ti u1'.lfY11.b::mf!zj1 m~uiru~ti 150,000 1J1'Yl .i• uu•1:1Jff'Yl~'il::Li1rn~uiru~ti 8% = 80,000 1J1'Yl = 70,000 1J1'Yl iu~1irru~,1::'li1rn~uiru~ti 150,000-80,000 tJ 25X3 u1'.lfm.b::mf!zj1m~uiru~ti 255,000 u1Y1 .i• uu•1:1Jff'Yl~,1::'li1rn~uiru~ti 8% = 80,000 1J1'Yl = 175,000 1J1'Yl iu~1irru~,1::'li1rn~uiru~ti 255,000-80,000 n1m~ 2 'HWU~3Jff'YIB1.h:::b11'Ylff:::ff3Jtt~'1a..ii1a.Jfo tJ 25X1 u1'.lf'YltJ1::mfl,hm~uiru~ti 60,000 1J1'Yl i•u•u1:1Jff'Yl~'il::L1t11rn~uiru~ti 8% = 80,000 1J1'Yl bbin' 'il::..,bln...1~1JbA-:!Uu.\"1'\\.l.~tib'Y1' 1'Y.dl.uI 1::mf! = 60,000 1J1'Yl = 20,000 1J1'Yl .,1::~::~:1J'ltJ1u1utJ 25X2 tJ 25X2 iuITTirru~,1:::'l3.i'l1t1fob~ttiru~ti u1'.lf'Y1U1::mf!zj1m~uiru~ti 150,000 u1Y1 i•u•u1:1Jff'Yl~'il::'l1t11rn~uiru~ ti~1-:izj1 £.J'il1ntl 25X1 = 20,000 1J1'Yl 111n b~uiru~ti~'il::Lii'u1utl 25X2 = 80,000 1J1'Yl = 100,000 1J1'Yl .iU1J1:IJff'Yl~'il::L'il11Jb~UlJU~tlj'):IJ = 50,000 1J1'Yl qq tJ 25X3 iu~1irru~,1::'l1t11rn~uiru~ti 150,000-100,000 1J1lfmh::mmhm~uiru~ti 255,000 1J1'Yl .i• tt1J•1:IJff'Yl~'il::L'il11Jb~UlJ'\\.l.~tl 8% = 80,000 1J1'Yl = 175,000 1J1'Yl iu~1irru~,1::'li1rn~uiru~ti 255,000-80,000
El \\ >-' n·nit~ 3 'H'IUJ73Jih-1 Bth:ml'nla,j a:::a3J tt~'i-rn {11 iJ 25X1 1f1iY11h:::mf'!-;i1m~uirut:-1si 60,000 111Y1 i• m1•1\"~YJi,i:::'lifot~uirut:-1si 60,000 1J1YI iJ 25X2 iUff1 lJtu,i:::'lll'lifu L~ uirut:-1 si 1J1YI qV 1J1YI 1J1YI 111imh:::mf'!-;i1m~uirut:-1si 150,000 1J1Y1 111Y1 i• u11•1\"~Y1i,1:::Li11JL~t1,Ut1,t:-1\"1 80,000 ~1u~UITTlJty,i:::'li1rn~uirut:-1si (10,000x200x8%) = 160,000 1J1YI 1J1YI LL~L~tl,lJtl,(:.ls!fh'lLVi~elVit,:J,11n-;i1£.11ii•u•u1\"~Yli = 150,000-80,000 = 70,000 1J1YI ,i:::'lllih~tl,LVi~ el LLU,'.I~ e)tl,11 \"111 1J1YI iJ 25X3 iuITTlJru,i:::'li1rn~uirut:-1si 70,000 1J1YI qV 1J1YI = 80,000 1J1YI 111im.h:::mf'!-;i1m~uirut:-1si 255,000 1J1Y1 = 160,000 = 15,000 1J1YI .iuu'1\"~Y1i,1:::'li111L~uirut:-1si 1J1YI 1J1YI ~1uiuff1lJru,i:::'li1rn~uirut:-1si 2,000,000x8% 1J1YI 'V 1J1'Yl 1J1YI ,i:::LVi~mhVifrnLtl,:i~ e1u11\"1u~n 255,000-80,000-160,000 111Y1 1,000,000 = 5,000 15,000x --- 3,000,000 2,000,000 = 10,000 15,000x --- = 85,000 3,000,000 = 170,000 iuu1\"~Y1i,1:::'li1rn~uirut:-1ff'i1\" 80,000+5,000 i' uff'1lJru,i:::'li1rn~uirut:-1\"1'11\" 160,000+10,000 'V mm~ 4 'H'M,1J73Ji'YIBth:::tll'Yl&'f:::a3JUiil:::i13Jfo iJ 25X1 111im.h:::mf'!-;i1m~uirut:-1si 60,000 1J1Y1 .i'uu1\"~Y1i,1:::'li1rn~uirut:-1si 8% = 80,000 = 60,000 u~,i:::'li1rn~uirut:-1siL'Yi1~1.h:::mf'I ,i:::ff:::ff\"Ltlfo1uiJ 25X2 = 20,000 iUff1lJru,i:::L1JLi111L~tl,lJt1,t:-1\"1 'V iJ 25X2 111iY1tl1:::mf'!-;i1 t.Jb~UlJUt:-1\"1 150,000 1J1YI iuu1\"~YJi,i:::'li1rn~uirut:-1sii1,:i-;i1t1,i1nil 25X1 = 20,000 '' L~UU'\\.l.i:.l~~'il:::1i111'l'\\.l.tl 25X2 80,000 inn iuu1\"~Y1i,1:::'li111L~uirut:-1s111\" = 100,000 i' uIT'TlJru,i:::'li1rn~uirut:-1si 2,ooo,ooox8% = 160,000 qV LL~L~uirut:-1sifl,:im~e1Vit,:i,11n-;i1£.11iiuu1\"~Y1i = 150,000-100,000 = 50,000 111Y1 '' iuITTlJru,i:::'li1rn~uirut:-1si 50,000 111Y1 '1:::'111~ L~'\\.l.LVi~mLtl,:i~e1u11\"fo 'V
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8 u~in a1nn ~111~ . .'11JUff~'1TIT'Htl~muttln'1ffTl,4'1.lel'1r!i'ie1~',.i ff1'Vl~uila'ua•~1u~ 31 iu11~3J 25X3 \\/l'U1tl : 1J1'YI . .I IHH11h 'l'i3J1V '11Wt1 i.'(1\\Ufl'M. (111\\;lfl'M.) IH'l~1'3'il1n rhh 71 3J .L'l'illl ~ht:: ~a~h ~!J,j n,,-m.Ja_,~, (il1\\;lfl'M,) ,, .,, 1a.JLn~if'M, '31Jn1 ,-L~'M, ...-::...-3J ;,;_, LL511 'Vi'M, 400,000 360,000 760,000 -- ········-····-···-··-·--··········-····--I------+---------------+-----< ................................................................._..__. .,J .....-...-·--·..·- ... .._ ...... f:-lam:::'YltJ'lleJ~m,11.laEJULLila~ ufou1EJ11qJ:n 1------------1-----+------··- ···------t------t------+----t-----------·-· f:-1<1~:::m.1,nnm,LLn\"l'll (5,000) (5,000) 'JJe)~(i)'r'l ,11(i)'Y11 ~1JqJ; 355,000 755,000 ~------•----1------------- -- ------------ --------!-----+-------! f:-lan1'h ('lJ1(i)'Yltl.J ~ti~'hJ1n(i)'lJtl.'11~ • -------------1-----------------t--------+----•---- Ad __, - L~tl.fl~'Y•ltl.Lf:-lel'll1EJ f:-151~1~'11fin1,LLUL'l~Tl1~1Jn1,L~tl, ----------+---•------·· ·-·····------1-----1----1---_,_ - ,1:1J,1EJ1i (~1H'ii1EJ) ~funu,hU'llel~r.l'~mfa 1----~\"~--~\"-~'--t----t----- ---·-----1----------,1----+--------+----t n1h ('ll1(i)'Yltl.) ITT'V\\fo~1(i)tl 25X3 185 000 185,000 1-----·---~~~-,t------l-----1------ ---l-----+---+--===1 =----l-----===:..._j J~fu~,1:1J,1EJ1i (~1H'ii1EJJ 400,000 - - - sso.ooo 940,000 11!1ff1'V\\11J~1(i) --·····-,s------------1----··-- ---·--·---·----------1-----t-----t----;------ 'ii1EJiJU.f:-lfl _ ·----1------1----,t--(-3-5,0-00)-t--(35--,0·--0--0· -)--- --..·----------!---- ff1,el~~1~ ') (31,300) (31,300) (6,300+10,000+15,000) 1-~----------1----1----- --------. ·------1-----t------t----+------------I Lvi:IJ (fl(i)) 'Y•ltl. 400,000 473,700 873,700 **6,300+10,000+15,000+5,000=36,300**
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