km<úCaCaRbeTsmYykñúgcMeNamRbCaCatiEdlRkIRkbMputelIBiPBelak. kñúgqñaM 1999 plitplsrubkñúgRsuk rbs;km<úCa KW 3100 landuløa EdlKitkñúgmnusSmñak; 270 duløareBalKWsßitkñúgcMeNamRbeTsEdlman GRtaTabbMputkñúgelak.
  muneBlFøak;cUlkúñgCMelaHsuIvilnaqñaM1970 km<úCaxVHxatnUvkarGPivDÆn_]sSahkmµedaykMlaMgBlkmµPaK eRcInsßitkñúgEpñkksikmµ. Etkm<úCaGacRTRTg;xøÜnÉg)annUvmðÚbGahar nig)annaMecjnUvplitplRsUvelIs eTotpg. eTaHCaTinñplTab nigkarRbmUlpl)anEtmYydgkñúgmYyqñaMk¾eday k¾km<úCa)annaMecjCaerogral; qñaMnUvGgárrab;ryBan;etanEdr.
  s®gÁamsuIvilBIqñaM 1970- 1975 rbbExµrRkhmBIqñaM 1975- 1979 nigs®gÁamkm<úCa-evotNamBIqñaM 1978- 1979 )anbMpøajesdækic©km<úCay:agF¶n;F¶r. enAGMLúgqñaM 1974 éneBls®gÁam GgárRtUv)annaMcUlBI xageRkA plitplFBaØCatirbs;km<úCaEdlBImunGMeNaypldl;karnaMecj plitplekAs‘U)anFøak;cuHy:ag KMhuk. PaBvwkvrépÞkñúg)aneFVIeGayb:HBal;dl;]sSahkmµEkéqñrbs;km<úCaEdlenAekµgx©IenAeLIy nig)an bMpøajy:agxøaMgdl;RbB½n§pøÚveKaK nigpøÚvEdk.
  kúñgqñaM 1975 rbbfµIExµrRkhm)aneFVICatUnIykmµnUvral;meFüa)ayplitkñúgRbeTskm<úCa. luy nigkmµsiT§i ÉkCnRtUv)anlubbM)at; ehIyksikmµk¾RtUveFVIshkrUbnIykmµ kmµsiT§pÞal;xøÜnRtUv)anbMElgCarbs;mnusSmYy RkumEdltMNageGayrdæ. Epnkar 4 qñaMrbs;ExµrRkhmEdlCaÉksarmhaelatepøaHmhaGs©arü Edl)anRBag kñúgqñaM 1976 )anqøúHbBa©aMgBIkareFVIRsUveRcInrdUv nigkarBRgIkGay)anFMTUlaynUvRbB½n§Farasa®sþ. KMerag EpnkarenHmanbMNgbegáIncMNUlEdl)anmkBIkarnaMecjGgár nigplitplepSgeTot nigedIm,IeRbIR)as;cMNUl enHkñúgkarTijeRKOgcRkEdleRbIR)as;sMrab;bMerIdl;vis½y]sSahUbnIykmµenAkñúgRbeTs. KMeragEpnkar4qñaM enH RtUv)anbegáIteLIgedayBuM)anBicarNaeGay)ansuICMerA nigRtUv)anbgçMeGayGnuvtþedayeXaeXA nigBuM TTYl)aneCaKC½yeLIy. plitRsUvekIneLIgtictYc EtmanmnusSrab;ryBan;nak;)ansøab;rvagqñaM1976-1978 edaykgVHxatcMNIGahar eFVIkarhYskMlaMg nigCMgWdgáat;EdlBuM)anykcitþTukdak;Büa)al nigBinitüeraKsBaØa xus. BYkExµrRkhm)anRbharCIvitmnusSrab;ryBan;nak;edayecaTBYkeKfaCasRtuVvrbs;GgÁkar. GMeBIeXaeXA rbs;rbbExµr Rkhm)ansMlab;rgÁalkMlaMgBlkmµkm<úCay:ageRcIn.
  bnÞab;BIrbbrExµrRkhmRtUvdYlrlMkúñgedImqñaM 1979 mk rdæaPi)al)anebIkTUlayelIvis½yksikmµ RbCaCn km<úCarab;lannak;)anRbkbkargarCaksikrEbbRKYsar. kñúgGMLúgBak;kNaþalTsvtS 90 eTIbkm<úCaGacman plitplGgárRKb;RKan;sMrab;RTRTg;xøÜnÉg)an nigcab;epþImnaMecj)anbnþicbnþÜc. ehfarcnasm<½n§RbeTs)an EklMGbnþicmþg²kñúgqñaM 90 edaymYyPaKFMEp¥kelICMnYybreTs. Etvis½yepSg²eTotrbs;esdækic©minTan;)an rIkcMerInenAeLIyeT. kñúgqñaM1995esdækic©RbeTsTaMgmUlmankMritRtwmBI40-50 PaKryb:ueNÑaHebI eRbobeFob eTAnwgmunqñaM 1970sMrab;GñkmkTsSnaenARbeTskm<úCa PaBRkIRkRtUv)anbiT)aMgedaysarPaBrIkcMerInEdleK emIleXIjenAPñMeBj.

TidæPaBTUeTA
  Bn§elItMélbénßm VAT RtUv)anGnuvtþsMrab; rbbBiténGñkbg;Bn§cab;BIéf¶TI 1 mkra 1999 mk. eRkamRbB½n§ VAT Bn§elITinñpl "Output Tax" RtUvRbmUlBIGtifiCnedaybEnßm VAT eTAelIcMnYnEdleK)ancMNay. eTaHbICay:agNak¾edayk¾GaCIvkrRtUvbg;pgEdrnUvBn§elIFnFanedIm "Input Tax" eTAGñkpÁt;pÁg;elItMélEdl xøÜn)anCav. GaCIvkrRtUvbg; Output Tax bnÞab;BIdkrMlYs Input Tax Edlbg;eGayGñkpÁt;pÁg;rYc. tamRTwsþI GaCIvkrbg;Bn§elItMélEdlbEnßmeTAkñúgcgVak;pÁt;pÁg;. Bn§enHekIteLIgedayGñkTij rWGaCIvkrEdlRtUv elIkElgBIBn§eBlEdlGñkTij rWGaCIvkrminGacTar Input Tax Edlbg;)an.
EdnGnuvtþ
  RbB½n§ VAT rbs;km<úCabc©úb,nñkMNt;RtwmskmµPaBGaCIvkmµénGñkbg;Bn§rbbBit EdlplitnUvrbs;pÁt;pÁg; EdlRtUvbg;Bn§ehIyrYmTaMgGñknaMcUlxøH. sUmemIlxageRkam³
  Gñkbg;Bn§rbbBitrYmmanGñkbg;Bn§ Incorporated nig Large EdlTak;Tgdl;plitkmµBaNiC¢kmµ nig esvakmµ. kñúgkrNInImYy²GaCIvkrRtUvbg; VAT elItMélénTMnij rWesvaEdlRtUvpÁt;pÁg;. karbg;Bn§elI rbbminBitGacnwgRtUvbBa©ÚleTAkñúgRbB½n§ VAT na eBleRkay.
  VAT k¾GnuvtþpgEdrelItMélénGakrelITMnijEdlnaMcUledayrYmmansm,Tan eTaHbIsMrab;GñknaMecjk¾eday TMnijEdlelIkElgBn§xøHman)arI eRKOgRsvwg plitpleRKOgynþEdlnaMcUlsMrab;KaMRTdl;karEkéqñnaMecj. TMnijEdlnaMcUlGaccat;TukCaesvaP¢ab;rYm. GñknaMcUlRtUvbg; VAT dl;KyenAkñúgeBlEdlGñknaMcUlenaH bg;Bn§naMcUl. VAT GacRtUvbg;enAeBlTMnijNamYyRtUveKcat;TukfasMrab;eRbIR)as;CabuKÁlrWk¾CaGMeNay.
TMnij nigesvarYcBn§
  VAT minRtUv)anrab;bBa©ÚleGaybg;eT nUvskmµPaBEdlrYmmankarpÁt;pÁg;nUv³
  - esvaéRbsnIy_saFarN³
  - esvafµaMeBTü nigeBTü/ nigral;TMnijEdlbMerIeGayskmµPaBenH
  - skmµPaBdwkCBa¢ÚnsaFarN³EdlRbtibtiþkaredayGñkpÁt;pÁg;xøÜnÉg
  - CMnYjEpñkFanar:ab;rg
  - esvahirBaØvtßúmYycMnYn
  - karnaMcUlnUvTMnijpÞal;xøÜnmYycMnYn
  - skmµPaBmYycMnYnEdlminKitBIR)ak;cMeNjeBalKW kñúgeKaledARbeyaCn_saFarN³ dUcEdlmanEcgkñúg c,ab;.
  ebIsinCaGaCIvkrlk;nUvTMnij rWesvaEdlrYcBn§ eKminGacTarBn§ Input Tax Edlbg;elIkarCavenH)aneT. RbkarenHpÞúyBIGaRtasUnü EdlGñklk;RtUvrab;bBa©ÚleTAkñúgRbB½n§ VAT nigEdlGacRtUvbg; Input Tax. ebI sinCaGaCIvkrlk;TaMgrbs;EdlRtUvbg; nigrYcBn§enaH eKGacRtwmEtTamTareGaybg;Bn§elIrbs;EdlCab;CMBak; nig skmµPaBEdlRtUvbg;Bn§b:ueNÑaH.
GaRtaBn§
  manGaRtaBn§ VAT cMnYnBIrdUcxageRkam³
  0°- GaRtaenHGnuvtþsMrab;EtTMnijEdlnaMecjBIkm<úCa nigesvaEdleFVIenAeRkAkm<úCa karnaMecjRtUvkMNt;fa rab;bBa©ÚleTAkñúgkardwkCBa¢ÚnGnþrCatisMrab;GñkdMeNIrrWTMnijnigesvaEdlTak;TgeTAnwgkardwkCBa¢ÚnGnþrCati.
  10°- enHCaGaRtasþg;darGnuvtþcMeBaHral;karpÁt;pÁg;Edlminbg;Bn§d¾éTeTot.
mUldæanRbmUlBn§
  Output Tax CaTUeTARtUvKittamkarKuNtMélbg;Bn§ Bn§ VAT suT§EdlykBItMélvik½y b½RtedayGaRta VAT EdlGnuvtþ. CamYymuxTMnijkMNt;mYycMnYn VAT RtUv)anKNnaedayEp¥kelI CIF éntMélnaMcUlbUknwgBn§Ky naMcUlbUknwgBn§BiesselIesva nigTMnijmYycMnYn. sMrab;TMnijEdllk;QrelIeKalkarN_Tij-CYl (Hire-purchase) nigkic©snüaCYlhriBaØvtßú (Financial-lease) VAT RtUv)anKNnaelItMélsrubenAeBlpÁt;pÁg; EdlxusBIR)ak;bg;bnþicmþg²EdlTTYl)an. sMrab;TMnijEdlsßiteRkamkarCYl rWTijedaybg;tamry³eBl TMnijRtUv)ancat;TukfaRtUv)anpþg;pÁg;CabnþbnÞab;.
  Input Credit k¾RtUvbg;Bn§ VAT EdrelIkarkMsanþrYmmanplitpleRbg nigkarTijyanynþrbs;Gñk dMeNIrxøH.
karcuHbBa¢I
  Gñkbg;Bn§elIrbbBitTaMgGs;EdlpÁt;pÁg;nUvral;TMnij nigesvabg;Bn§enAkm<úCaRtUvcuHbBa¢IsMrab; VAT.
  karcuHbB¢Iaedaysµ½RKcitþsMrab;GñkEdlminbg;rbbBitnigGgÁPaBEdlTTYlGaCJab½RtBI CDC kñúgdMNak;kal muneBlRbtibtþikark¾GaceFVI)anEdr.
EbbbTrdæ)al
  sMrab;karpÁt;pÁg;kñúgRsuk Gñkbg;Bn§TamTareGaybiTbBa¢I VAT nigeFVIesckþIRbkas nigkarTUTat;Ep¥kelI mUldæanRbcaMExenAéf¶TI20énExbnÞab;. sMrab;karnaMcUl VAT Gacbg;eTAKyenAeBlnaMcUl. enAeBlEdl Input VAT rbs;Gñkbg;Bn§elIsBI Output VAT GaCIvkrRtUvRbkasBIkarelIsenHkñúgry³eBlbIExbnÞab;. GaCIvkrGacesñIsuMeGayGaCJaFrKybg;eGayxøÜnvijnUvGVIEdlelIs. bTdæanBiessénkarbg;CUnvijsMrab;Gñk naMecj nigGgÁPaBEdlTTYlGaCJab½RtBI CDC kúñgdMNak;kalmuneBlRbtibtþikar. bTdæanlMGitrYmman katBVkic©kñúgkarEfrkSatYelx nigkareFVIvik½yb½RtBiess. vik½yb½RtERbRbYledayEp¥kelIkarcuHbBa¢I rWmincuHbBa¢I VAT rbs;GñkEdlkMBugeFVIvik½yb½Rt.

TidæPaBTUeTA
  31 FñÚ 1998 Bn§elIplrbrRtUvGnuvtþelIral;buKÁl rWGgÁPaBeTaHbIbuKÁlrWRkumh‘unkñúgRsuk rWk¾breTsEdl dak;TunkñúgRbeTskm<úCa. CamYynwgkarcab;epþImGnuvtþVATBIéf¶TI1mkra1999mk Bn§elIplrbrElgRtUv)an eKGnuvtþeTotehIyelIGñkbg;Bn§rbbBit. Bn§4°énkareRbIR)as;BImun k¾RtUv)andkecjpgEdrBIral;GñknaMcUl eTaHbICa VAT enAGnuvtþk¾eday.
  Bn§elIplrbrbnþGnuvtþcMeBaHGñkbg;Bn§minEmnrbbBitkñúgGaRtaTab2°. sMrab;Bn§elIplrbrKWrYmmanR)ak; cMNUlBIkarpÁt;pÁg;TMnij nigesvaeTaHbICaGñknaMecjPaKeRcInRtUvelIkElg. plrbrEdlminTak;TgnwgBn§elI plrbrRtUv)ankMNt;kñúgRkbx½NÐdUcxageRkam³
    - karlk;plitplksikmµEdlminEkéqñ Edlkarlk;enHeFVIedayGñkplit
    - skmµPaBGaCIvkmµtUc²
    - karnaMecjPaKeRcIn
mUldæanbg;Bn§
  Bn§elIplrbrKWCaBn§elIR)ak;EdlRbkbrbrEdlrk)an ehIyvaminEmnCa VAT eT. CaTUeTAeKKNnavaeday tMélsrubEdlmankñúgvik½yb½RtedayGaRtaGnuvtþkMNt;mYy. vaCakarsamBaØEdlBn§enHRtUv)anTarelIPaKIeFVI vik½yb½Rt.krNIenHBn§elIplrbrEdlRbmUl)anCaTUeTAcat;TukfaCabMNulénBn§elIplrbrTaMgmUl]TahrN_ dUcCaKµankarhUtBn§Edr.
GaRtaBn§
  cab;BIéf¶TI 1 mkra 1999 mk Bn§elIplrbrRtUv)ankñúgGaRta 2°.
EbbbTrdæ)al
  cMeBaHTMnijkñúgRsuk Gñkbg;Bn§RtUveFVIesckþIRbkas nigbg;Bn§BiessenHelIeKalkarN¾RbcaMExedaymineGay hYsBIéf¶TI 10 énExbnÞab;. sMrab;TMnijnaMcUlBn§BiessRtUvbg;eTAeGayKykñúgeBlnaMcUl. bTdæanlMGit manEcgBIkatBVkic©kñúgkarEfrkSaTinñn½y nigkareFVIvik½yb½Rt.

TidæPaBTUeTA
  Bn§BiesselIesva nigTMnijkMNt;KwCaTMrg;mYyénBn§GakrEdlGnuvtþcMeBaHkarnaMcUl rwplitplkñúgRsuk nig karpÁt;pÁg;esva nigTMnijkMNt;.
  GRtaBn§TMnij esva nigGRtaénBn§mandUcxageRkam³
    - rfynþmYycMnYn nigeRKOgbnøas; EdlmankMlaMgxøaMgCag 2000 eses ³ 30°
    - rfynþmYycMnYn nigeRKOgbnøas; EdlmankMlaMgxøaMgCag 2001 eses ³ 20°
    - rfynþTMhMFMmYycMnYnFM ]> ¬LandwkGñkdMeNIr LandwkTMnij ¦ ³ 10°
    - mU:tU nigeRKOgbnøas;EdlmankMlaMgxøaMgCag 124 eses ³ 10°
    - plitpleRbgmYycMnYn 20°
    - ePsC¢³EdlminRsvwg nigmansarFatukabUNatxøat ³ 20°
    - Rsaebo Rsa nigeRKOgpwkRsvwg ³ 10°
    - )arI nigsIuhÁa ³ 10°
    - sNæaKar nigkEnøgkMsanþ ³ 10°
    - sMbuRtynþehaHGnþrCati Edlkñúgkm<úCa ³ 2°
    - skmµPaBTUrKmnaKmn¾GnþrCatixøH ³ 2°
  cUrkMNt;cMNaMfa karGnuvtþn¾Bn§BiesselIkarCYlbnÞb;sNæaKarRtUv)anp¥akrhUtdl;manesckþIENnaMfµI.
mUldæanTarBn§
  sMrab;TMnijEdlplitkñúgRsuk Bn§BiessKWCaTUeTAKitelItMéllk;eRkayecjBIeragcRk. sMrab;TMnijEdl naMcUlvijBn§enHKitelItMél CIF rYmCamYyBn§Ky. sMrab;sMbuRtynþehaH sNæaKar nigesvaTUrKmnaKmn_Bn§ enHCaTUeTAbg;elItMélEdlmankñúgvik½yb½RtedaycMeBaHsMbuRtynþehaH RtUvkMNt;RtwmsMbuRtEdlecjkñúg RbeTskm<úCa.
EbbbTrdæ)al
  cMeBaHTMnijkñúgRsuk Gñkbg;Bn§RtUveFVIesckþIRbkas nigbg;Bn§BiessenHelIeKalkarN¾RbcaMExedaymineGay hYsBIéf¶TI 10 énExbnÞab;. sMrab;TMnijnaMcUlBn§BiessRtUvbg;eTAeGayKykñúgeBlnaMcUl. bTdæanlMGitman EcgBIkatBVkic©kñúgkarEf¶rkSaTinñn½y nigkareFVIvik½yb½Rt.

Bn§naMcUl
  Bn§naMcUlRKbdNþb;elITMnijCaeRcInRbePT. CaTUeTAGaRtamanBI 7° 15° 20° 35° rW 50°.
karelIkTwkcitþcMeBaHvinieyaK
  karelIkElgBn§naMcUlGacpþl;CUneday CDC edaycat;TukfaCakarelIkTwkcitþcMeBaHkarvinieyaK. karelIk ElgenHGnuvtþcMeBaH ³
    - sMPar³sMNg;
    - eRKOgma:sIun nigsMPar³ nigeRKOgbnøas; EdlRtUveRbIsMrab;plitkmµ
    - sMPar³eqA nigTMnijBak;kNþalEkéqñ EdleRbIkñúgplitkmµ
    - KMeragvinieyaK EdlmanTMnak;TMng nigkarelIkTwkcitþEpñkBn§naMculrYmman³
    - KMeragEdlmanTisedAnaMecj ya:gtic80°
    - KMeragEdlsßitkñúgtMbn;elIkTwkcitþBiess
    - KMeragkñúgEpñk]sSahkmµeTscrN¾
    - KMeragplitkmµkargarbMBak;bMBn
    - KMeragEpñkehfarcnasm<n½§ nigfamBl
Bn§naMecj
  Bn§naMecjRKbdNþb;elImuxTMnijmYycMnYnmankMNt;Etb:ueNÑaH dUcCaeQInigplitplecjGMBIstVmYycMnYn PaKeRcInrYmmanGaharsmuRT.

TidæPaBTUeTA
  bTbBaØatiþsþIBIBn§elIebovtSrbs;km<úCakMNt;tameKalkarN¾RbPB nigkarsñak;enApþl;eGayCalkçN³ GnþrCati. R)ak;ebovtSbreTssMrab;CnEdlsñak;enAkm<úCa sßiteRkamBn§elIebovtSrbs;km<úCacMeBaHGñkEdlmin sñak;enAkm<úCa EtR)ak;ebovtSmanRbPBBIkm<úCak¾sßiteRkamBn§elIR)ak;ebovtSenHEdr. TIkEnøgénkarebIk ebovtSminTak;Tgdl;karkMNt;RbPBvaeLIy.
  km<úCaeFVIkarEbgEckxusBIKñarvagR)ak;ebovtSsuT§ nigR)ak;cMeNjbnÞab;bnSM. R)ak;ebovtSsuT§RtUvTarBI nieyaCitkñúgeBlEdlBn§elIebovtSelIR)ak;cMeNjbnÞab;bnSMRtUvbg;edaynieyaCk. Bn§elIebovtSRKbdNþb;elI R)ak;ExEdlTak;TgnwgkarbMeBjkargarEtb:ueNÑaH EdlxusBIcMNUlbuKÁlTUeTA. cMNUlsuT§minRtUv)anrab; bBa©ÚlpgEdr edaycMNUlrebobenHRtUvsßiteRkamRbePTBn§elIR)ak;cMeNj. bTdæanTaMgenHGaceGayGaCJaFr KitfaGñkBieRKaHeyabl;xøHCanieyaCit.
karsñak;enA
  GñkEdlsñak;enAkm<úCa EdlkMNt;faCanieyaCit Gñkbg;Bn§rWmnusSmñak;KWGñkEdl ³
    - sñak;enAkm<úCa rW
    - manTIkEnøgCaeKalenAkm<úCa rW
    - EdlmanvtþmanenAkm<úCaelIsBI 182éf¶ kñúgmYyqñaMénRbtiTin.
R)ak;ebovtSEdlRtUvbg;Bn§
  karEbgEckxusKñaRtUveFVIcMeBaHebovtSsuT§ nigR)ak;cMeNjbnÞab;bnSM. kMriténkarbg;Bn§xusKñaRtUvykmk GnuvtþelIebovtSsuT§.
  ebovtSsuT§rYmman R)ak;Ex R)ak;kMlaMgBlkmµ R)ak;rgVan; R)ak;elIsema:g karTUTat;kMcI nigR)ak;ebIkmunEdl pþl;edaynieyaCk.
plcMeNjbnÞab;bnSM
  plcMeNjbnÞab;bnSMrYmman³
    - kareRbIR)as;yanynþ
    - Rbdab;RbdaEdleRbIR)as;sMrab;tubEtgTIkEnøgsñak;enA rYmmaneRKOgsgðarwm nigRbdab;RbdaxagkñúgepSg eTotpg.
    - kMcIGRtakarR)ak;Tab nigkarlk;bBa©úHtMél
    - CMnYyEpñkGb;rM ]TahrN¾dUcCa karbNþúHbNþal
    - karKaMRTEpñkFanara:b;rgmYycMnYn
    - R)ak;ehae)A:bnÞab;bnSM rWelIs nignirP½ysgÁm nigviPaKTanR)ak;esaFnivtþ.
    - R)ak;cMNayelIkarkMsanþ niglMEhkay EdlmindkBIGñkpþl;sMrab;eKaledAelIR)ak;cMeNjeLIy
ebovtSEdlminbg;Bn§
    - karTUTat;elIsmYycMnYn
    - karTUTat;sgéncMNayEdlTak;Tgnwgkargar
    - R)ak;sMrab;eFVIdMeNIrxøH
    - R)ak;ebovtSrbs;nieyaCikénGgÁkarCMnYy rWkarTUt nigGnþrCatiEdlTTYlsÁal;
    - R)ak;ebovtSénCnEdlminsñak;enAkm<úCa ehIyEdlR)ak;enHminebIkenAkm<úCa .
karkat;rMelaH
  karkat;rMelaHKWRtUv)aneKkMritcMeBaHcMnYnTwkR)ak;Edl)ankMNt;edayc,ab;Edlman cMnYntictYcsMrab;kUnenA kñúgbnÞúkrbs;nieyaCik nigsMrab;karsgvijénR)ak;km©InieyaCkb¤R)ak;pþl;eGaymunR)ak;Avances.
GRtaBn§elIR)ak;ebovtS
  R)ak;ExsuT§-karsñak;enAkñúgRbeTskm<úCa GRtaBn§elIR)ak;ebovtSRbcaMExKitCaR)ak;erol
    - 0-500¼000 Kit 0°
    - 500¼001-1¼250¼000 Kit 5°
    - 1/250¼001-8¼500¼000 Kit 10°
    - 8/500¼001-12/500¼000 Kit 15°
    - 12/500¼001 eLIeTAKit 20°
  GRtaBn§enHsMrab;karminsñak;enAkñúgRbeTskm<úCaKWya:gTab15°. Bn§enHbegáIt)anCaBn§cugeRkaypgEdr.
R)ak;cMeNjbnÞab;bnSM
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