Page 1
ljifo ;"rL
1= s/ k/LIf)fsf] kl/ro
1=1 kl/ro 1
1=2 s/ k/LIf)fsf] p@]Zo 1
1=3 s/ k/LIf)fsf lsl;dx? 2
1=4 s/ k/LIf)fsf] nflu s/bftfx?sf] %gf}̂ 5
1=5 s/ k/LIf)fsf tl/sfx? 6
1=6 glthfnfO{ s;/L dfkg ug]{ 6
1=7 s/ k/LIf)fsf] cGt/fn 7
2= s/ k/LIf)f ;DjGwL sfg"gL k|fjwfg
2=1 n]vf tyf vftfx? 8
2=2 lg/LIf)f / s/ k/LIf)f 8
2=3 s/ lgwf{/)f ug]{ clwsf/ 8
3= s/ k/LIf)fsf] tof/L
3=1 hf¤r e|d)f, cf+lzs / lj:t[t s/ k/LIf)fsf] lgldQ e|d)f sfo{qmd 11
3=2 ;do lgwf{/)f 11
3=3 e|d)f sfo{qmd /@ 12
3=4 e|d)f ^f]nLsf] u&g 12
3=5 e|d)fsf] tof/L 12
3=6 ;fdfGo k'g/fjnf]sg 13
i
Page 2
3=7 e|d)fdf hf+bf ;fydf nfg'kg{] s'/fx? 17
4= s/ k/LIf)fsf] ;`rfng
4=1 k|f/lDes sfo{ 19
4=2 clws[tx?sf] Jojxf/ 20
4=3 Joj;flos If]qsf] cjnf]sg 21
4=4 s/k/LIf)fdf hfr ug]{ tl/sfx? 21
4=5= ;fdfGo k"g/fjnf]sg 37
4=6= clGtd sfo{ 37
5= s/ k/LIf)f k|ltj]bg
5=1 k|ltj]bgnfO{ rflxg] cfjZostfsf] zf/f+; 38
5=2 uNtL b]lvPkl% ul/g] sf/jfxL 41
5=3 sDKo'̂ / hfgsf/L (advice) kmf/d 41
5=4 ^f]nL k|d'vn] ug{] sfo{ 41
5=5 s/ lgwf{/)f ug{] clwsf/ 42
5=6 Joj:yfksLo / ;+zf]lwt s/ lgwf{/)f 42
5=7 s/ lgwf{/)fsf] lx;fj 42
6= btf{ vf/]hL 43
7= d"No clej[l$ s/ lkmtf{sf] nflu e|d)f 43
8= Joj:yfksLo ;"rgf
8=1 ;fKtflxs k|ltj]bg 43
8=2 sd e'QmfgLsf] clen]v 43
ii
Page 3
iii
8=3 e|d)f k"/f ePsf] k|ltj]bg 44
cg';"rLx? M
1 s/ k/LIf)fsf] e|d)f k|ltj]bgFclen]v kmf/fd -efu F1_ 45
2= s/ k/LIf)fsf] e|d)f k|ltj]bgFclen]v kmf/fd -efu F2_ 46
3= k")f{ n]vfk/LIf)fsf] nflu tof/L -cg';"rLF1_ 48
4= d"=c=s/sf] e|d)f tyf n]vfk/LIf)f qmddf b]lvPsf s]xL ;fdfGo clgoldttf -cg';"rLF1-s_ _ 50
5= n]vfk/LIf)fsf] r]s ln:^ 52
6= s/ lgwf{/)f cfb]z 54
7= sf/f]jf/ le*fg kmf/d 56
8= s/ k/LIf)f k|ltj]bg 57
9= d"= c= s/ e|d)f kmf/fd -efuF1_ 64
10= d"= c= s/ e|d)f kmf/fd -efuF2_ 65
11= s/ k/LIf)fsf ;f/f+z 67
12= s/bftfsf] sf/f]jf/ ;DaGwL hfgsf/L 69
13= cg';"rLF9 70
14 tnaL k|ltj]bgsf] k/LIf)f 71
15= d"= c= s/sf] btf{ vf/]hL 75
16= clu|d s/ s§Lsf] btf{ vf/]hL 76
17= d"= c= s/ lkmtf{sf] nflu hf¤r e|d)f 77
Page 4
1= s/ k/LIf)fsf] kl/ro
1=1 kl/ro
cfGtl/s /fh:j ljefusf sd{rf/Lsf nflu of] lgb]{lzsf tof/ ul/Psf] % . o;nfO{ lj:t[t ?ksf] lgb]{lzsf jf o;n] ;j} ljifo jf cj:yfx?sf] hfgsf/L lbG% eg]/ lng ldNb}g . ljefusf sd{rf/Lx?n] ljz]if cj:yfdf jf:tljs cg'ej / !fgsf cfwfl/t of] lgb]{zLsf nfu' ug'{kb{% . ljz]if cj:yfdf jf kl/l:yltdf ljefujf^ ;Nnfx lng;Sg] %g\ . o; lgb]{lzsf ;Gbe{ ;fdfu|Lsf\ ?kdf dfq lng' kg]{% . sfg"gdf jf ljefusf] JofVofdf s'g} km]/jbn ePdf o;nfO{ kl/dfh{g jf k"/ssf] ?kdf k|sflzt ul/g] % . oL ljz]iftfx?n] ubf{ kf&sx?n] of] dfu{bz{g ;fdfGo cj:yfdf nfu" x'G% eGg] cg'dfg ug'{ kb{% . t/ s/ %'̂ \g ;Sg] jf %'̂ x'g] cj:yf % eGg] ljefunfO{ nfu]df of] dfu{bz{g nfu" gx'g ;S% . of] lgb]{lzsf a};fv, 2061 df cWofjlws ul/Psf] xf] . 1=2 s/ k/LIf)fsf] p@]Zo
s/ k/LIf)f eg]sf] s/bftfn] pNn]v u/]sf] s/ bfloTjsf] osLg ug]{ sfo{nfO{ hgfp¤% . s/ k/LIf)f cfkm\gf] s/ bfloTj g} pNn]v gug]{ jf ;xL (+ujf^ pNn]v gug]{ s/bftfx?sf] s/sf] ;xL bfloTj lglZrt ug]{ k|s[of klg xf] . :jo+ s/ lgwf{/)f ug]{ sfg"gL Joj:yf ePsf] cj:yfdf s/bftfx? cfkm}n] cfk\mgf] s/ lgwf{/)f ug]{, ljj/)f lbg] / cfkm\gf] bfloTj cg';f/sf] s/ cfkm} lt%{g\ eGg] cg'dfg ul/G% . w]/} s/bftfx? cfkmgf] s/ cfkm} lgwf{/)f ug]{ / s/sf] bfloTj ;xL (+ujf^ u)fgf ug{ g;Sg] x'g ;Sb%g\ . pgLx?n] ;xL ljj/)f glbPsf] sf/)f sd #f]if)ff u/]sf] s/ bfloTjx? s/ k|zf;gn] kQf nufpg ;Sb}gg\ eGg] &fg]df To:tf s/bftfx?sf] ;+Vof j(\g ;S% . To;sf/)f o:tf s/bftfx?n]] pNn]v gu/]sf] s/ bfloTj s/ clws[tx?n] kQf nufpg] / o;/L kQf nfu]sf] s/ bfloTj cg';f/sf] s/, hl/jfgf, z'Ns / Jofh s/bftfnfO{ lt/fpg] jftfj/)f >[hgf ug{' cfjZos x'G% . o:tf] cj:yf >[hgf ug{sf] nflu s/ k/LIf)f ug'{ kb{% . s/ k/LIf)f vf;u/L ;xL ljj/)f k|fKt ug{ / /fh:jsf] ;'lglZrttfsf] lgldQ k|of]u ul/G% . s/ k/LIf)f tyf hf¤r e|d)fsf k|d'v p$]Zo lgDg adf]lhd %g\ .
1
Page 5
s/bftfn] k]z u/]sf] s/ ljj/)f hf¤r u/L s/bftfn] pNn]v u/]sf] s/ /sd &Ls eP gePsf] / To:tf] /sd e'QmfgL eP gePsf] eGg] s'/f osLg ug]{,
s'g} uNtL jf hfn;fhL] % %}g eGg] s'/f hf¤rj'em u/L osLg ug]{,
s/bftfsf] n]vf /fVg] tl/sf, pTkfbg, Jofkf/ ultljlw / ljqmL Joj:yfsf] hf¤r ug]{,
s/bftfn] s/k|ltsf] cfkm\gf] bfloTj / clwsf/ af/]df hfgsf/L kfP gkfPsf] / kfPsf] eP slt ;r]t % / s'g xb;Dd To;nfO{ cg';/)f u/]sf] % egL osLg ug]{,
s/sf ljljw kIfaf/] s/bftfnfO{ cfjZos ;xof]u ug]{ . s/ k/LIf)fsf] nflu ;fwg / ;|f]tsf] sdL ePsf] x'gfn] n]vf k/LIf)fsf sfo{x? ;/n / Joj;flos tj/df ug'{ cfjZos x'G% . oL p@]Zo k|fKt ug{ s/ k/LIf)f jf:tljstfdf / /fh:j hf]lvddf (risk) cfwfl/t x'g'kb{% . 1=3 s/ k/LIf)fsf lsl;dx?
hf¤r e|d)f (Verification Visit)
cf+lzs n]vf k/LIf)f (Partial Audit)
lj:t[t n]vf k/LIf)f (Full Audit)
>[+~\vnfj$ n]vf k/LIf)f (Link Audit)
tnjL ljj/)fsf] n]vf k/LIf)f (Pay Rool Audit), /
cg';GwfgfTds s/ k/LIf)f (Investigative Audit) -s/ k/LIf)fsf lsl;dx?sf] ;f/f+z cg';"rL - 8 df ;dfj]z %_
s'g} cj:yfdf lj:t[t ?kn] n]vfk/LIf)f ug]{ p@]Zon] e|d)fdf guPsf] ePtfklg lj:t[t ?kn] s/ k/LIf)f ug'{kg]{ cj:yf cfpg ;Qm% . h:t}, ;fdfGo hf¤rsf] nflu lg/LIf)fdf uPsf] jvt s/bftfn] n]vf+sg ubf{ &"nf] dfqfdf q'̂ L u/]sf] jf s/ %n]sf]] e]l^Pdf lj:t[t s/ k/LIf)f ug'kg]{ x'G% . o:tf] q'̂ L jf s/ %n]sf] cj:yfdf dflysf dWo] s'g} jf s]xL s/ k/LIf)fsf tl/sf ckgfpg' kg]{ klg x'g ;S% . lj:t[t s/ k/LIf)f ug'{kg]{ cj:yfdf s/ clws[tn] lj:t[t n]vfk/LIf)f, ;+o'Qm s/ k/LIf)f / %fgljgsf] nflu cfGtl/s /fh:j ljefun] tf]s]sf] dfu{bz{gnfO{ Wofgdf /fvL ;DjlGwt k|d'v s/ k|zf;s÷k|d'v s/ clws[t÷lgb]{zsjf^ ;Nnfx lng' kb{% .
2
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hf¤r e|d)f
s/bftfn] k]z u/]sf] s/ ljj/)f l&s % %}g ;f]sf] hf¤r ug{ / s/bftfn] klxn] lt/]sf] d"No clej[l$s/ nuftf/ 6 dlxgf;Dd lhDd]jf/L ;fl//x]sf] jf lgsf;L u/]sf] sf/)fn] s/ lkmtf{ kfpg cg'/f]w u/]df ul/G% . nuftf/ z"Go ljj/)f lbg] s/bftf tyf gof+ btf{ ePsf s/bftfn] ;lx tl/sfn] s/ ljj/)f k]z u/] gu/]sf] hf¤ra'em ug]{ klg ul/G% . bf]xf]/f] s/ pGd'lQm ;DjGwL ;Demf}tfnfO{ cfwf/dfgL ;DjlGwt clwsf/Ln] hfgsf/Lsf] cfbfg k|bfgsf] nflu ;f]Wg ;Sg] x'¤bf o:tf] lg/LIf)f cfos/ k|of]hgsf] nflu klg x'g;Sb% . cf+lzs s/ k/LIf)f
slxn]sfxL s'g} s/bftfsf] d"No clej[l$ s/ / cfos/sf] lgldQ Jofkfl/s sf/f]jf/sf] s'g} c+zsf] dfq s/ k/LIf)f ug'{kg]{ cfjZostf kg{ ;Sb% . pbfx/)fsf] nfluMF ldl>t sf/f]jf/df s/ bfjL ubf{ unt tl/sfn] s/sf] u)fgf u/]sf] x'g] ;Defjgf x'G% . unt lx;fjsf] sf/)f /fh:j r'xfj^ x'g] vt/fnfO{ sd ug{ s/ clws[tx?n] dfu bfjL -credit_ ;DjlGwt sfuhftx?sf] dfq s/ k/LIf)f ug'{kg]{ x'G% . cfos/ k|of]hgsf nflu cf+lzs s/ k/LIf)f &"nf] nufgL ePsf j:t'x? h:t} uf*Lx?sf] vl/b jf ejg lgdf{)fsf] nflu ePsf w]/} vr{x?sf] osLg ug{ ul/G% . lj:t[t s/ k/LIf)f lj:t[t s/ k/LIf)f s/bftfx?sf] s/of]Uo ultljlwx?sf] hf]lvd ljZn]if)fsf] cfwf/df ul/G% . of] s/ k/LIf)fn] cfos/nfO{ klg ;d]̂ ]sf] x'G% / Toxf¤ sd{rf/Lx? klg %g\ eg] tnjL ljj/)fsf] n]vf k/LIf)f ug'{ ;fwf/)f k|lqmof x'g ;S% . lj:t[t s/ k/LIf)fn] d"No clej[l$ s/ jf cfos/ b'a}nfO{ ;d]̂ \% . ;Dej ePdf lj:t[t s/ k/LIf)f ug'{sf] ; [̂f ;+o'Qm ?kdf s/ k/LIf)f ug]{ tkm{ ljrf/ ug'{k%{ . btf{ vf/]hL ug]{ cj:yfdf klg lj:t[t s/ k/LIf)f ul/g'k%{ . olb o:tf] s/bftfx?jf^ /fh:jdf #f^f x'g] ;+efjgf gePsf] cj:yf % eGg] s/ clws[tnfO{ nfu]df k|d'v s/ k|zf;s÷k|d'v s/ clws[tsf] ;Nnfx lng ;lsG% . o:tf] cj:yfdf cf+lzs s/ k/LIf)f jf s/ k/LIf)f g} gug]{ lg)f{o klg ug{ ;lsG% . k|d'v s/ k|zf;s÷k|d'v s/ clws[tn] s/bftfsf] cfDbfgL / cGo hfgsf/Lx?sf] d"Nof+sg u/L /fh:j hf]lvdsf] ;Defjgf sd % eGg]
3
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b]v]df dfq o:tf] lg)f{o u/L sf/)f ;xLt k|ltj]bg k]z ug'kg]{% / ;f] k|ltj]bg s/bftfsf] kmfO{ndf ;+nUg ug'{ kb{% . >[~\vnfj$ s/ k/LIf)f s'g} klg sf/f]jf/df vl/bstf{ / laqm]tfsf] ;xeflutf x'G% . Pp^f kIfn] u/]sf] laqmL csf{] kIfsf] vl/b x'G% . sf/f]jf/sf] ;xL lrq)f eP gePsf] ;DaGwdf hf¤r ug{ >[~\vnfj$ s/ k/LIf)f ug{'kg{] x'g;S% . >[~\vnfj$ s/ k/LIf)fn] ;fd"lxs ?kdf Joj;fo ug]{ s/bftfx?sf] cfGtl/s sf/f]jf/jLr ePsf] cfk;L Jojxf/sf] k/LIf)f ub{% . o;sf] d'Vo p@]Zo cfGtl/s d"Nof+sg kl/kf^Ldf ;'wf/ Nofpg k/LIf)f ul/g' xf] . o:tf] lsl;dsf] s/ k/LIf)f s/bftfx? jLrsf] sf/f]jf/sf] %*\s] hf¤r ug{sf] nflu klg ug{ ;lsG% . ;+o'Qm s/ k/LIf)f
;+o'Qm s/ k/LIf)f o:tf] s/ k/LIf)f xf] h'g ;j} lsl;dsf] s/x?sf] k/LIf)f ug{ k|of]u ul/G% . PseGbf a(L s/x?sf] k/LIf)f ug]{ k|of]hgsf nflu ;fwf/)ftof o:tf] lsl;dsf] s/ k/LIf)f ;`rfng ul/G% . o;n] tnjL ljj/)fsf] k/LIf)fnfO{ klg ;d]̂ \b% / o:tf] k/LIf)f lj:t[t / w]/} ;do nfUg] x'G% . h:t}, d"No clej[l$ s/, cfos/, cGtMz'Ns, ljz]if z'Ns cflbsf] ;+o'Qm s/ k/LIf)f . tnjL ljj/)fsf] k/LIf)f
/f]huf/Laf^ k|fKt x'g] jflif{s cfodf lgodfg';f/ s/ nfUg] cj:yf b]lvPdf e'Qmfgstf{n] e'QmfgLs} cj:yfdf clu|d s/ s§L u/L ;DalGwt sfof{nodf bflvnf ug{'kg{] sfg"gL Joj:yf % . cfo cg';f/ s/sf] b/ km/s x'g;S% . /f]huf/L ug]{ sd{rf/L÷sfdbf/x?nfO{ e'QmfgL ubf{sf] cj:yfdf s/sf] ;xL lx;fa u/L s/ s§L ePsf] %, %}g lgodfg';f/ gkfpg] vr{ bfjL ePsf] %, %}g / s§f ePsf] /sd ;dodf sfof{nodf bflvnf ePsf] %, %}g ;f] osLg u/L s/ c;'n ug{' tyf /f]huf/Laf^ k|fKt cfosf ;DaGwdf /x]sf sfg"gL Joj:yf tyf k|s[ofsf af/]df ;DalGwt kIfnfO{ hfgsf/L lbg] k|of]hgsf nflu o; k|sf/sf] s/ k/LIf)f ul/G% . o;sf] p@]Zo sd{rf/L egf{ ug]{ JolQmn] cfkm\gf] sd{rf/LnfO{ lbPsf] tnj / cGo s/of]Uo ;'ljwfx?jf^ clu|d s/ s^[f ul/Psf] lglZrt ug'{ xf] . o:tf] k/LIf)fn] /f]huf/bftfn] u/]sf] s/ s^[Ldf dfq Wofg k'/\ofp¤% . cg';Gwfg
4
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s'g} s/bftfn] s/ r'xfj^ / &uL u/L /fh:j lxgfldgf u/]sf] % eGg] ;"rgf, hfgsf/L jf k|df)f k|fKt ePdf ;f]sf] jf:tljstf kQf nufO{ lgodfg';f/ sf/jfxL ug{sf nflu cg';Gwfg ug{'kg{] cj:yf cfp¤% . cg';Gwfgaf^ /fh:j lxgfldgf ePsf] % eGg] k'li^ ePdf k|rlnt sfg"g cg';f/ s/, hl/jfgf, Jofh, z'Ns tyf yk b:t'/ ;d]t c;'n ul/G% . of] w]/} ;do nfUg] lsl;dsf] s/ k/LIf)f x'gfn] cj:yf cg';f/ s'g lsl;dsf] n]vfk/LIf)f ug'{ pkof]uL x'G% eGg] ljrf/ ug'{kb{% . 1=4 s/ k/LIf)fsf] nflu s/bftfx?sf] %gf}̂
btf{ ePsf ;a} s/bftfx?sf] k|To]s jif{ s/ k/LIf)f ug{ ;Dej klg x'¤b}g / Jojxfl/s tyf pknlAwd"ns klg x'¤b}g . To; sf/)f s'g s'g s/bftfsf] s/ k/LIf)f ug]{ xf] ;f] lglZrt cfwf/df %gf}̂ ul/G% . e|d)f ug]{ s/bftfx?sf] %gf}̂ ubf{ /fh:j hf]lvdsf If]qx?df a(L Wofg lbOg] eP tfklg cGo cfwf/x?nfO klg j]jf:tf ug{' x'¤b}g . s/ k/LIf)fsf nflu s/bftfsf] %gf}̂ lgDg cfwf/df ug{ ;lsG% M
-s_ ljZj;gLotf -sf/f]jf/sf] n]vf, O{dfGbfl/tf, Jofkfl/s ;'/Iff_
-v_ P]g lgodsf] kfngf -Dofbleq s/sf] e'QmfgL_
-u_ k|lti&f -;dfg k|sf/sf cGo Joj;flosf t'ngfdf_
-#_ sf/f]jf/sf] hl^ntf -sDKo'̂ /df cfwfl/t n]vf k|)ffnL_
-~_ hfn;fhLsf] ;Defjgf -k"j{ cg'ej, Go"g e'QmfgL ug]{ k|j[lQ_
-r_ /fh:jsf] hf]lvd -s/sf] :t/, Jofkfl/s OdfGbfl/tf, ;¤u&gsf] cfsf/_
-%_ Jofkf/sf] l:ylt -Psn :jfldTj, kfl/jfl/s, ;fem]bf/L_ . %gf}̂ sf cfwf/x? hf]lvdsf sf/)fx?df x'g] leGgtfn] ubf{ ;do ;dodf kl/jt{g x'g ;S%g\ . s/ k/LIf)fsf] sfo{df ljz]if ?kdf ;+nUg ;d"x (Core Group) n] s/bftfx?sf] s/ k/LIf)fsf] nflu %gf}̂ sf cfwf/x? jgfP/ dxflgb]{zsnfO{ ;'emfj lbG% / o;}sf] cfwf/df cfGtl/s /fh:j ljefusf dxflgb]{zsn] %gf}̂ sf cfwf/x? to u/]sf] x'G% . oL cfwf/x? ljz]if u/]/ d"No clej[l$ s/sf] sDKo'̂ / k$ltdf /x]sf] ;"rgfdf cfwfl/t x'G%g\ . ;j} s/bftfx? d"No clej[l$ s/df btf{ gx'g] x'¤bf cfos/df dfq btf{ x'g] s/bftfx?sf] lgldQ csf]{ k$ltsf] ljsf; ul/Psf]
5
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% . s/bftfjf^ cfo ljj/)f k|fKt ePkl% cfGtl/s /fh:j sfof{nox?n] ;j} k|fKt ljj/)fx? cWoog u/]/ k|To]s s/bftfx?sf] nflu cfwf/x? lgsfNg] ub{%g\ . of] klg Ps lsl;dsf] %gf}̂ xf] . oL cfwf/x? cfGtl/s /fh:j ljefudf k]z ul/G% / sDKo'̂ / sfo{qmddf ;dfj]z ul/G% . eljiosf] nflu k/LIf)f ug]{ cfwf/x? x'g ;Qm%g\ . 1=5 s/ k/LIf)fsf tl/sfx?
cGt/f{li |̂\o ?kdf dflgPsf] n]vf k/LIf)fsf] l;$fGt / k|rngx?sf cfwf/df ;/sf/L clwsf/Lx? / lghL sDkgLx? h:t} rf {̂*{ Psfp) ]̂)^ / btf{jfnf n]vf k/LIfsn] To;nfO{ cfkm\gf] k|of]udf Nofp%g\ . cfjZostf cg';f/ sfof{nodf ul/g] k/LIf)f (Desk Audit), s/bftfsf] sf/f]jf/ :yndf ul/g] k/LIf)f (Field Audit), ef}lts k/LIf)f (Physical Verification) / o:t} cGo k|sf/sf s/ k/LIf)f klg x'g ;Sb%g\ . s/bftfn] tof/ kf/]sf] ljj/)f / sf/f]jf/;¤u ;DalGwt cGo sfuhft, n]vf tyf vftf axLx?sf] hf¤rj'em ul/G% . ltgLx?sf] Ps?ktf hf+lrG% . cGo s/bftfx?sf] o:t} sfuhftx? jf t]>f] kIfjf^ k|fKt ;"rgf Pj+ hfgsf/Lx?l;t t'ngf ug{ ;lsG% . s/bftfn] k|bfg u/]sf] hfgsf/L, cGo cfGtl/s jf jfx\o >f]tx?jf^ k|fKt ePsf] hfgsf/L, h:t} cg';"rLF4 sf] %*\s] hf¤r kmf/fd cg';f/ jf cg';"rLF9 cg';f/ c? cfGtl/s /fh:j sfof{nx?jf^ k|fKt hfgsf/Lx?l;t t'ngf÷osLg ug{ ;lsg] x'G% . uf*L ljqmL u/]sf] s'/fsf] osLg ug{ oftfoft Joj:yf sfof{nodf uf*L btf{ ul/Psf] hfgsf/Ljf^ ug{ ;lsG% . ef}lts k/LIf)fjf^ klg n]vfsf] jf:tljstfsf] osLg ug{ ;lsG% . s/bftfsf] sf/f]jf/ :yndf u} sfof{nojf^ ul/g] clGtd df}Hbft hf¤r u/]/ klg k/LIf)f ug{ ;lsG% . s/ clws[tx?n] Joj;flos sfo{:ynsf] lg/LIf)f u/]/ klg dflns jf clwsf/ ;DkGg clwsf/Ln] pknJw u/fPsf] Jofkfl/s ultljlwx? k'li^ ug{ ;Sb% . s/bftfsf] n]vfl;t bf+h]/ klg x]g{ ;lsG% . o;af^ jf:tljs lqmofsnfkx?sf] ;xL vftfjxL /fVg] ul/Psf] % %}g eGg] jf/] %fgljg ug{ ;#fp¤% . o:tf] lg/LIf)fn] Jofkf/, Joj;fodf s'g s'g ;DklQx? k|of]u ePsf %g\ eGg] klg k|dfl)ft ub{% . 1=6 glthfnfO{ s;/L dfkg ug]{
cfGtl/s /fh:j ljefusf] s/ k/LIf)f of]hgfnfO{ ;s];Dd kmnbfoL jgfpgsf] nflu glthfx?sf] cg'udg / dfkg ug'{ cfjZos k%{ . ljefu tyf ;f] cGtu{tsf ;a} sfof{nox?n] ;dfg dfkb)* cjnDag ug{ u/fpg tyf
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sfof{nonfO{ cfkmgf] sfdk|lt pTk|]l/t u/fpg o:tf] dfkg u/L sfof{nosf] sfo{k|ult d"Nof+sg ul/G% . lgDg cg';f/sf cfjZos ljifox?nfO{ dfkg k|lqmofdf ;dfj]z ul/g' kb{% .
- s/ k/LIf)f ;DkGg ePsf] ;+Vof,
- /fh:j c;'nLsf] l:ylt,
- cfGtl/s /fh:j sfo{non] ;+rfng u/]sf] s/ k/LIf)fsf] sfjf{xLjf^ lkmtf{ ul/Psf s/x?,
- lgolGqt sf/f]jf/,
- lgolGqt s"n kfl/>lds -olb tnjL ljj/)fsf] s/ k/LIf)f ul/Psf] % eg]_,
- s/ k/LIf)fsf] sf/)f s/ lgwf{/)f eO{ k'g/fj]bgdf uPsf s/bftfx?sf] s/ k/LIf)f d"Nof+sg .
oL dfkgx? k|To]s zfvf tyf sfof{no / x/]s lsl;dsf] s/ k/LIf)fsf] lgldQ jgfO{Psf] % . zfvf tyf sfof{nox?df ;dfg k|s[ltsf dfkb)*x? nfu" ug{sf] nflu k|To]s zfvf tyf sfof{nox?sf] ;j} k|sf/sf sfo{sf] nIf ljefun] lgwf{/)f u/L k|To]s zfvf tyf sfof{nox?nfO{ ;dodf hfgsf/L u/fpg' kb{% . zfvf tyf sfof{nosf k|d'vx? ljefun] lgwf{/)f u/]sf] nIf k"/f ug{ lhDd]jf/ x'g]%g\ . g]kfnsf] /fh:j k|zf;gnfO{ kf/bzL{ jgfpg cfGtl/s /fh:j ljefun] cGo s'/fx?sf] cltl/Qm ut jif{sf] n]vfk/LIf)f ;xLtsf] jflif{s k|ltj]bg k|sflzt ug'{ kb{% / jflif{s k|ltj]bgdf ut jif{df ;DkGg x'g g;s]sf sfdx?nfO{ ;dfj]z ug'{ kb{% . 1=7 s/ k/LIf)fsf] cGt/fn
s/ k/LIf)f sltk^s, slt, slt ;dodf ug]{ eGg] ljifo s/ k/LIf)fsf] lsl;ddf e/ kb{% . hf¤r k/LIf)f ug]{ ePdf cfjZostf cg';f/ klxnf ug'{ kb{% . s'g} sf/)fn] tTsfn /fh:jdf xfgL gf]S;fgL k'Ug] cj:yf % eg] To;nfO{ k|fyldstf lbg'kb{% . cf+lzs s/ k/LIf)f s/bftfsf] ;Lldt n]vfsf] dfq ul/g] x'¤bf Tolt ;do nfUb}g / o:tf] k/LIf)f slt k^s ug]{ eGg] s'/f cfGtl/s /fh:j ljefusf] ljutsf cg'ejdf cfwfl/t x'G% . s/bftfx?nfO{ z'? btf{sf] ;dodf j(L hfgsf/L lbg' cfjZos ePsf]n] k|df)fLs/)fsf] ;fy} d}qL e|d)fx? k^sFk^s ug'{ kb{% . gof+ btf{ ePsf s/bftfnfO{ s/sf jf/]df l;sfpg] p@]Zon] klg o:tf dfWod k|of]u ug]{
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ul/G% . d"No clej[l$ s/ lkmtf{ dfu ug]{ lgof{tstf{ jf cGo s/bftfn] s/ lkmtf{sf] dfu ubf{ klg k|df)fLs/)fsf] nflu k/LIf)f ul/G% . o:tf] k|sf/sf] k/LIf)f ug{ hlxn] klg s/fbtfx?jf^ dfu ul/g] x'gfn] o;sf] k^s / ;+Vof slt x'G% eg]/ eGg ;lsGg . lj:t[t s/ k/LIf)f / ;+o'Qm s/ k/LIf)f o:tf lsl;dsf k/LIf)fx? x'g\, h;n] s/bftfsf] Ps eGbf j(L jif{sf] s/ lgwf{/)fnfO{ ulxl/P/ k/LIf)f ul/G% / w]/} ;do lnG% eGg] s'/f ;j}nfO{ hfgsf/L ePsf] ljifo xf] . k|rlnt lgod cg';f/ lj:t[t s/ k/LIf)f / ;+o'Qm s/ k/LIf)fn] sfg"gn] /f]s]sfjfx]s ;j} cfly{s jif{ / xfn;Dd s/ k/LIf)f gu/]sf] jif{nfO{ ;d]t ;d]̂ \b% . ;fwf/)ftof lj:t[t / ;+o'Qm s/ k/LIf)f tLgFtLg jif{df ug'{ kb{% . t/, klg /fh:j hf]lvdsf sd ;+efjgf ePsf ;fgf s/bftfx?sf] s/ k/LIf)f nfdf] cGt/fndf klg ug{ ;lsG% . 2= s/ k/LIf)f ;DaGwL sfg"gL k|fjwfg
2=1 n]vf tyf vftfx?
d"No clej[l$ s/ P]g, 2052 sf] bkmf 16 / cfos/ P]g, 2058 sf] bkmf 81 cg';f/ btf{jfn JolQmn] tf]lsPsf vftf tyf n]vfx? cBfjlws ?kdf /fVg' kg{] sfg"gL Joj:yf u/]sf] % . pQm vftf tyf n]vfx? lg/LIf)f ug{ s/ clws[tn] dfu u/]df s'g} klg ;dodf pknJw u/fpg' kb{% . 2=2 lg/LIf)f / s/ k/LIf)f
d"No clej[l$ s/ P]g, 2052 sf] bkmf 23 tyf cfos/ P]g, 2058 sf] bkmf 82 n] s/ clws[tnfO{ s'g} klg btf{jfn / btf{ x'g'kg]{ JolQmx?sf] sf/f]jf/;¤u ;DalGwt vftf / ljj/)fx? sf/f]jf/ :yndf lg/LIf)f ug]{ clwsf/ k|bfg u/]sf] % . s/ clws[tnfO{ s'g} s/bftfsf] jf/]df hfgsf/L rflxg] ePdf s'g} klg j}+ssf sd{rf/L jf ljlQo ;+:yfn] pknJw u/fpg' kb{% . 2=3 s/ lgwf{/)f ug]{ clwsf/
d"No clej[l$ s/ P]g, 2052 sf] bkmf 20 n] s/ clws[tnfO{ b]xfosf s'g} cj:yfdf s/ lgwf{/)f ug]{ clwsf/ k|bfg u/]sf] % M-
-s_ Dofbleq s/ ljj/)f k]z gu/]df,
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-v_ cw'/f] jf q'̂ Lk")f{ s/ ljj/)f k]z u/]df,
-u_ em'&\&f s/ ljj/)f k]z u/]df,
-#_ s/sf] /sd sd b]vfPsf] jf &Ls gePsf] eGg] s/ clws[tnfO{ ljZjf; ug{'kg{] sf/)f ePdf, /
-~_ cfk"lt{ d"Nodf Go"g lahsLs/)f u/]sf] eGg] s/ clws[tnfO{ ljZjf; ug{'kg{] sf/)f ePdf .
d"No clej[l$ s/tkm{ s/ lgwf{/)f ubf{ b]xfosf s'g} jf ;a} cfwf/df s/sf] lgwf{/)f ug{ ;lsg] Joj:yf ;f]xL P]gsf] bkmf 20-\2_ n] u/]sf] % .
-s_ sf/f]jf/sf] ;a"b, -v_ sf/f]jf/sf] ;DaGwdf ;DalGwt s/ clws[tn] k]z u/]sf] s/ k/LIf)f
k|ltj]bg -u_ ;dfg k|s[ltsf] sf/f]jf/df ;+nUg cGo JolQmn] a'emfPsf] s/ . pk/f]Qm adf]lhd s/ lgwf{/)f ubf{ k|df)fsf] ef/ k'/ofpg] cleef/f s/ clws[tsf] x'g] Joj:yf % . d"No clej[l$ s/ P]g, 2052 cg';f/ s/ lgwf{/)f ubf{ s/ ljj/)f k]z ug{'kg{] jf k]z u/]sf] ldltdWo] h'g klxn] x'G% ;f] ldltn] rf/ jif{ leq s/ lgwf{/)f ul/;Sg' kb{% . pQm cjlwleq klg s/ lgwf{/)f x'g g;s]df k]z ePsf] ljj/)f g} :jtM dfGo ePsf] dflgg]% . pbfx/)fsf] nflu M- æs v uÆ sDkgLn] 2055 a}zfvsf] s/ ljj/)f 25 h]i& 2055 df j'emfPsf] % eg] s/ clws[tn] cfjZos b]v]df ljj/)f j'emfPsf] 4 jif{ -cyf{t 24 h]i& 2059_ leq s/ lgwf{/)f ul/;Sg' kg{]% . ær % hÆ sDkgLn] 2055 a}zfvsf] ljj/)f 25 h]i& 2055 ;Dd j'emfPg / 2055 j}zfvsf] ljj/)f j'emfpg kg]{ ldlt eGbf tLg dlxgf kl%, -cyf{t efb| 25, 2055 df_ dfq j'emfPsf] /x]% . 2055 j}zfvsf] ljj/)f 25 h]i& 2055 leq j'emfpg kg]{ ePsf]n] s/ lgwf{/)f ug'kg]{ cfjZos b]lvof] eg] ljj/)f j'emfpg' kg]{ ldltn] 4 jif{ leq -cyf{t 24 h]i& 2059 leq_ ul/;Sg' kg{]% . cfos/ P]g, 2058 cg';f/ s/ lgwf{/)fsf] k'i \̂ofO{ M
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cfos/ tkm{ s/ lgwf{/)f ;DaGwL Joj:yf cfos/ P]g, 2058 sf] bkmf 99, 100, 101 / 102 df ul/Psf] % . bkmf 100-2_ df Joj:yf eP cg';f/ ljefun] lgDg cfwf/df Gofof]lrt tl/sfn] ;+zo s/ lgwf{/)f ug{ ;Sb% .
s'g} JolQmsf] ;f] cfo jif{sf] /f]huf/L, Joj;fo / nufgLjf^ ePsf] lgwf{/)f of]Uo cfo / To:tf] cfosf] >f]t,
s'g} JolQmsf] ;f] cfo jif{sf] s/of]Uo cfo / To;df ltg'{kg]{ s/,
u}/Fjfl;Gbf JolQmsf] g]kfnL :yfoL ;+:yfkgn] ljb]z k&fPsf] cfo / ;f]df nfUg] s/,
clu|d s/ s^[L, ls:tfjGbL s/ jf s/ lgwf{/)fjf^ s^[L u/L s'g} /sd ltg{ jf¤sL eP .
bkmf 101-2_ cg';f/ ljefun] pko'Qm &fg]df ;+zf]lwt s/ lgwf{/)fnfO{ hlt k^s klg k'gM ;+zf]wg ug{ ;Sb% . bkmf 101 / 102 cg';f/ ljefun] ;+zo jf ;+zf]lwt s/ lgwf{/)f ug{'kg{] cj:yfdf o:tf] lgwf{/)f ug'{ cufl* To:tf] JolQmnfO{ lgDg s'/fx? pNn]v u/L lnlvt ;"rgf lbg' kb{% .
;f] JolQmn] s/ lgwf{/)f ePsf] cfo jif{ jf cjlwsf] nflu bflvnf ug'{ kg]{ / bflvnf ug{ jf¤sL lgwf{l/t s/,
s/ lgwf{/)fdf s/ u)fgf ul/Psf] tl/sf,
s/ lgwf{/)f ug'{ k/]sf] sf/)f,
lgwf{/)f ul/Psf] s/ ltg'{kg]{ ;do,
s/ lgwf{/)f pk/ lrQ gj'em]df ph'/L ug]{ ;do, :yfg / tl/sf . bkmf 101-3_ cg';f/ s'g} klg ;+zf]lwt s/ lgwf{/)f cfo ljj/)f k]z ug{'kg{] ldlt jf s/ lgwf{/)f ul/Psf] JolQmnfO{ s/ lgwf{/)fsf] ;"rgf lbPsf] ldltn] rf/ jif{ leq u/L ;Sg'kb{% . hfn;fhLn] ubf{ s'g} JolQmsf] s/ lgwf{/)f unt (+uaf^ ePsf] /x]% eg] ljefun] To:tf] JolQmsf] s/ lgwf{/)f h'g;'s} avt ug{ ;Sb% . o;/L ;+zf]wg ubf{ hfn;fhL u/L ljj/)f /fv]sf] jf s/ lgwf{/)f u/]sf] hfgsf/L k|fKt ePsf] Ps jif{leq ;+zf]wg ul/;Sg' kg{]% . 3= s/ k/LIf)fsf] tof/L
o; v)*df s/bftfsxf¤ e|d)f ug{'kg{] sf/)f, %flgPsf] e|d)f ;DaGwL tf}/tl/sf, e|d)f ^f]nLsf] u&g tyf ljleGg lsl;dsf e|d)fx?sf] nflu lbOg] k|fyldstf ;DaGwdf rrf{ ul/Psf] % . o;sf ;fy} e|d)fsf] cGt/fn lglZrt ug]{ ;DaGwdf o;df s]xL dfu{bz{g klg ul/Psf] % . cfGtl/s /fh:j sfof{nojf^
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lgoldt ?kdf s/ k/LIf)fsf] sfo{ ;`rfng ug]{ k|lqmofnfO{ :yflkt u/fpg] ;DjGwdf o; efudf pNn]v ul/Psf] % . cfkm\gf] sfof{nodf /x]sf] sd{rf/L kl/rfng ug{ k|d'v s/ k|zf;s÷k|d'v s/ clws[t lhDd]jf/ x'G%g\ . 3=1 hf¤r e|d)f, cf+lzs / lj:t[t s/ k/LIf)fsf] lgldQ e|d)f sfo{qmd cfGtl/s /fh:j ljefun] &"nf s/bftf sfof{nosf ;fy} cfGtl/s /fh:j sfof{nox?sf] s/ k/LIf)fsf] nflu e|d)f sfo{qmdsf] vfsf tof/ ub{% . cfGtl/s /fh:j sfof{non] klg cfkm\gf] s/ k/LIf)f ;DaGwL e|d)f sfo{qmd jgfp¤b%g\ . cfp¤bf jif{x?df o:tf] sfo{qmdx? sDKo'̂ /df /x]sf ;"rgf / t]>f] kIfjf^ k|fKt ;"rgfsf] cfwf/df sDKo'̂ /n] g} tof/ kfb{% . sfof{no k|d'vn] k|To]s ^f]nLsf] g]t[Tj ug]{nfO{ e|d)f tflnsf -%gf}̂ df k/]sf s/bftfsf] nut_ pknJw u/fpg]% / tflnsfdf pNn]v u/]sf s/bftfnfO{ e]̂ \g] sfo{qmd tof/ ug{ ^f]nL k|d'v lhDd]jf/ x'G% . k|To]s ;d"xn] cfjZos tof/L ub{% . s/ k/LIf)fsf ljleGg kIfjf/] cfGtl/s /fh:j sfof{nosf k|d'vl;t %nkmn ug{ cfjZos x'G% . s/ k/LIf)f zfvfn] s/ ;+sng zfvf;¤u klg ;Dks{ jgfO{ /xg'kb{% . 3=2 ;do lgwf{/)f lg/LIf)f Pj+ k/LIf)f ug{ cfjZos kg]{ vftfjxLx? dfu u/]sf] ;dodf pknJw x'g ;sf];\ eGgfsf nflu %gf}̂ df k/]sf s/bftfx?nfO{ cufl* g} hfgsf/L u/fpg' kb{% . s/ k/LIf)fsf af/]df hfgsf/L kq cfGtl/s /fh:j sfof{nox?jf^ pknAw x'G% . lj:t[t s/ k/LIf)fsf] ;dodf jf s/bftfn] dfu u/]df o:tf] kq s/bftfnfO{ lbg' kb{% . e|d)fsf] ;do lgwf{/)f ubf{ M
-s_ s/bftfnfO{ e|d)f ul/b}% eg]/ hfgsf/L u/fpg' kb{%,
-v_ Joj;flos n]vfsf] ;a} vftf ljj/)fx? pknJw u/fpg} kg]{ ;Nnfx lbg],
-u_ dflns jf cflwsfl/s JolQm pkl:yt x'g} k%{ eg]/ eGg] . plrt sf/)f b]vfP/ o; sfo{qmdnfO{ s]xL ;do kl% ;fg{ s/bftfn] cg'/f]w u/]df s/ clws[tn] ;s];Dd l%^f] csf]{ ldlt to ug{ ;Sb% . cs:dft ul/g] e|d)fsf] cj:yfdf eg] dfly pNn]lvt k|s[of gckgfpg klg ;lsG% .
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3=3 e|d)f sfo{qmd /@ s'g} sf/)fj; e|d)f /@ ePdf -h:t} lj/fdL k/L jf d[To' eO{ jf b]z jflx/ uP/_, ^f]nL g]tfn] j}slNks e|d)fsf] Joj:yf ldnfpg' k%{ . s/bftfsf] kmfOndf e|d)f /@ ePsf] hgfpg' kb{% / ;s];Dd rf+*f] e|d)f ug'{k%{ . 3=4 e|d)f ^f]nLsf] u&g s/ k/LIf)fsf] lgldQ x'g] e|d)fdf sDtLdf b'O{hgf s/ clws[tx? /xg' kb{% . ^f]nL g]tfn] ljleGg ;d:ofsf] ;fdgf ug'{kg{] x'g;S% . # / ~ >]l)fdf kg]{ sfof{nox?sf] xsdf eg] Ps hgf clws[t / Ps hgf ;xfos sd{rf/L Pp^f ^f]nLdf /xg ;S% . 3=5 e|d)fsf] tof/L s'g lsl;dsf] e|d)f ug]{ eGbf klg e|d)fsf] tof/L ;ts{tfk"j{s ul/Psf] % %}g eGg] s'/f a(L dxTjk")f{ x'G% . s/ k/LIf)fsf] k|efjsfl/tf To;sf] k"j{ tof/Ldf e/kg{] ePsf]n] e|d)fdf hfg'k"j{ e|d)f ^f]nLn] s/bftfsf] kmfOn /fd|/L cWoog u/L s/bftfsf] sf/f]jf/sf] lsl;d / cj:yf tyf n]vf /fVg] k|)ffnL;¤u /fd|/L kl/lrt x'g'kb{% . To;}u/L /fh:jsf] hf]lvd If]q klg klxrfg ug{'kb{% . cg';"rL 1 df pNn]lvt s'/fx?n] e|d)fsf] tof/Lsf nflu ;xof]u ug{;S%g\ .
e|d)fk"j{ Wofgdf /fVg'kg{] s'/fx? lgDg %g\ .
-s_ s;nfO{ ;Dks{ ug]{,
-v_ s/bftfn] k]z u/]sf] ljjj/)f slt ljZj;gLo % To;df s'g} c;fdfGo s'/fx? -&"nf vl/bx?, w]/} *]la^ qm]l*^ /sdsf] ;dfof]hg, sd ljqmL, sd d'gfkmf k|ltzt, ;+rfns jf dflnsåf/f /sd lnPsf] cflb_ %g\ ls ?
-u_ lgof{tsf] kl/df)f ljZj;gLo % ?,
-#_ ;Defljt ;d:ofx? s] x'g ;Sb% -h:t} &"nf] /sdsf] ;dfof]hg, v'b|f :t/sf] ljqmL, cf+lzs %'̂ , n]vf ;DjGwL ljj/)fsf] sdL, k"+hLut vr{ Jofj;fo vr{df n]lvg' cflb_,
-~_ s/ e'QmfgLsf] cj:yfsf] s:tf] % / s'g} aSof}tf % ls ? -;f] af/] yfxf kfpg sDKo'̂ / k|)ffnLjf^ hf¤r ug{ ;lsG% ._
-r_ cl#Nnf] e|d)fdf pNn]v ul/Psf ;d:ofx?sf] ;dfwfg ePsf] % %}g ?
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pk/f]Qm cWoogn] k|f/lDes cj:yfdf e|d)fsf] lglDt sfo{of]hgf jgfpg d@t k'/ofp¤% . tL kIfx?dfq kof{Kt xf]Og of] k|f/lDes a'+bfx? dfq xf] eGg] ;Demg' kb{% . cfufdL ;dodf e|d)f s'g jf^f]df hfG% eGg] s'/f jt{dfg e|d)fjf^ s], s] tYo kfO{of] eGg] s'/fn] lgwf{/)f ub{% . tof/L k"/f ePkl% s/ k/LIf)f ug]{ s'/fnfO{ ;"lrt ug]{ jf gug]{ eGg] s'/fdf ljrf/ ug'{ kb{% . 3=6 ;fdfGo k'g/fjnf]sg Joj;fosf] k|efjsfl/tf / ;+efJotfsf] lgwf{/)f ug]{ p@]Zon] Jofj;flos lqmofsnfk / Jofkfl/s nfesf] t'ngfdf ljut nfdf] ;dob]lv s/ lt/]sf] %, %}g osLg ug'{ g} ;fdfGo k'g/fjnf]sg ug'{ xf] . ;fdfGo k'g/fjnf]sgdf hfg] clws[tn] s/bftfsf] n]vf k|)ffnLsf] lj:t[t ?kn] %fglag ug{' kb}{g . t/, Jofkf/ ;DjGwL pTkfbg, vl/b / ljqmL h:tf lqmofsnfkx?nfO{ s/bftfsf] n]vfdf k|ltljlDjt ePsf] s'/f osLg ug{ cfkmgf] Wofg s]lGb|t ug{' kb{% / s/bftfsf] n]vf;¤u ;f] cjlwsf s/ ljj/)fx?sf] ;dli^ut kl/)ffd d]n vfG% vfb}g eGg] s'/f x]g{'kb{% . -h:t} gfkmfFgf]S;fg lx;fjdf pNn]v u/]sf] s"n ljqmL c+s ;f] cjlwsf d"No clej[l$ s/sf 12 dlxgfsf] ljj/)fsf] c+s;¤u ldN%FldNb}g eGg] s'/f x]g{' kb{%_ . s/bftfsf] sf/f]jf/:yndf k|fKt hfgsf/Lsf] cfwf/df s/bftfsf] cj:yfnfO{ dWo gh/df /fvL s/ k/LIf)fsf] tof/L nflu geO{, lj:t[t jf ;+o'Qm s/ k/LIf)fsf] nflu k'g/fjnf]sg ug'{nfO{ Ps c+usf] ?kdf lnOG% . bfjL ul/Psf] s/ lkmtf{ ;DjGwL hf¤r ug]{ sfo{sf] nflu of] dxTjk")f{ sfd xG'% . 3=6=1 jflif{s n]vf / k/LIfsjf^ ;f]wk'% Joj;fosf] jflif{s lx;fj lstfjsf] lj:t[t k/LIf)faf^ Joj;fosf] d'gfkmf tyf r'xfj^sf] ;+efjgfaf/] dxTjk")f{ ;+s]tx? kfpg ;lsG% . s'g} Joj;fodf b]lvg' kg]{ Go"gtd d'gfkmf b]lv+b}g eg] Toxf¤ /fh:j hf]lvddf kg]{ ;Defjgf j(L /xG% . sd d'gfkmf b]lvg'sf] sf/)fdf oyfy{ ljqmLx? n'sfOPsf] x'g;S% . olb oyfy{ laqmL b]vfPtf klg vl/b tyf laqmL ;DaGwL s/x?sf] lx;fa ;xL (+un] gu/]sf] x'g;S% . ut jif{sf] gfkmfFgf]S;fg lx;fj / jf;nft k/LIf)f ug'{ klg lj:t[t / ;+o'Qm s/ k/LIf)fsf] cleGg c+u xf] . 3=6=2 Jofkf/ cg'kftsf] k|of]u Joj;fosf] d'gfkmf ug]{ Ifdtf, cfly{s l:ylt, :yfloTj, ljQLo ;'/Iff, eljiosf] lglZrttf / Jofkfl/s d"Nosf] cg'dfg ug{sf] lgldQ Jofkf/ cg'kft (Business
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Ratio) nfO{ dxTjk")f{ k/LIf)f cf}hf/sf] ?kdf lnOG% . d"No clej[l$ s/ tyf cfos/ k|of]hgsf nflu d"ntM Jofkf/ d'gfkmfsf] ;+efjgf / s]xL c+zdf Jofkf/sf] cl:tTjsf] ;+efjgf (Viability) df a(L Wofg lbg'kb{% . cGo Jofkf/ cg'kftn] klg lg)f{o ug{ ;#fp k'/\ofp¤% . cg'kftsf] lx;fj ug{sf] nflu w]/}h;f] cfjZos kg]{ hfgsf/Lx? sDkgLsf] gfkmfFgf]S;fg lx;fj / jfznftjf^ kfpg ;lsG% . cg'kftsf] k|of]u t'ngfTds ?kdf Jofkf/ lx;fjdf x'g] s]xL kl/jt{gx? -variables) sf] b[li^n] ul/G% . lgDg s'/fx?l;t ltgnfO{ t'ngf ug{ ;lsG% . -s_ ut ;fnsf] Jofkf/ cj:yf o;n] ut jif{sf] t'ngfdf o; jif{ Jofkf/df ;'wf/ ePsf] % jf emg\ lju|]sf] % eGg] s'/fsf] hfgsf/L lbG% . pbfx/)fsf] nflu ;g\ 1999 df ljqmL / ljqmL d"Nosf] -s"n gfkmfsf] cg'kft_ cg'kft 20 k|ltzt / 2000 df 30 k|ltzt b]lvG% eg] sDkgLsf] l:ylt ;'w|]sf] x'G% . t/ of] cg'kft 2001 df 10 k|ltzt dfq % eg] sDkgLsf] cj:yf lj+u|b} uPsf] b]lvG% . -v_ ;dfg k|s[ltsf cGo Joj;fo ;dfg k|s[ltsf Ps eGbf a(L Joj;fosf] d'gfkmf cj:yf t'ngf ug{ of] k|s[of cjnDjg ul/G% . olb s'g} s/bftfsf] s"n d'gfkmfsf] cg'kft (Gross Profit
Ratio) 10 k|ltzt % / lghsf] h:t} ;dfg k|sf/sf] Jofkf/ ug]{ k|foM ;a} s/bftfx?sf] ;f] cg'kft 20 k|ltzt % eg] pQm s/bftf Jofkf/ ug{ c;Ifd ePsf] s'/fsf] ;+s]t ldNb% . o;af^ lghn] cfkmgf] sf/f]jf/ n'sfPsf] klg x'g ;Qm% . -u_ /fli^<o tYof° ljleGg pBf]ux? / Joj;fox?sf] oy]i^ tYof+s lnP/ /fli |̂\o tYof° tof/ ul/Psf] x'G% . k'g/fjnf]sgdf k/]sf s'g} s/bftfx?sf] lx;fjnfO{ /fli |̂\o cg'kftl;t bf¤h]/ klg lgisif{ lgsfNg ;lsG% . of] cg'kftn] s/ %n]sf] eGg] &f]s'jf ug{ ;ls+b}g / k|dfl)ft klg x'¤b}g . o;n] &"nf] dfqfdf s/ r'xfj^ x'g] If]q klxNofpg ;S% To;sf/)f of] s/ k/LIf)fsf] nflu pkof]uL tl/sf x'g;S% . sDKo'̂ /n] o; k|sf/sf] cg'kftsf] lx;fj ;lhn}l;t lgsfN% . s]xL;dokl% cg'kft ljZn]if)f ug]{ tl/sfnfO{ ;d]t sDKo'̂ /fO{h ug]{ ;f]rfO{ %, h;n] clws[t sd{rf/Lx?nfO{ pkof]uL hfgsf/Lx? lbG% .
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3=6=3 Jofkf/ cg'kftsf lsl;d Jofkf/sf] d'gfkmf / ljQLo oyfy{tf kQf nufpg k|of]u ul/g] s]xL ;fdfGo cg'kftx?sf] oxf¤ rrf{ ul/Psf] % . oL cg'kft lj:t[t / k")f{ %}gg\ . cg'ejL s/ k/LIfsx?n] cfkmgf cg'ejx?nfO{ ;¤ufNb} vf; p@]Zosf] nflu cfkm}n] pkof]uL cg'kftx? ljsf; u/L k|of]u ug{ ;Sb%g\ . -1_ s"n gfkmf cg'kft -Gross Profit Ratio_ = ljqmL - ljqmL nfut X 100 ljqmL o;n] s'g} klg Jofkf/sf] s"n d'gfkmfsf] :t/ (Gross Profit Margin) b]vfp¤b% . pk/f]Qm ljlw cg';f/ s"n laqmL /sdnfO{ s"n laqmL nfutn] efu u/]/ lgsflng] s"n d'gfkmf cg'kftn] gfkmfsf] cg'dfg ub{% . ;"rsx? M- sd cg'kftn] Hofb} sd gfkmf b]vfp¤% eg] a(L cg'kftn] a(L gfkmfsf] :t/ b]vfp% . gfkmf sd x'g] sf/)f lgDgfg';f/ x'g ;S%g\ M
- c;Ifdtf -pRr pTkfbg nfut_
- bkf]̂ -ljqmL c+s n'sfOPsf]_
- k|lt:kwf{ -d"No g#^fO{ laqmL ug{ c;dy{ ePsf]_
-2_ df}Hbft d"No cg'kft -Stock Turnover Ratio) = ljqmL u/]sf] ;fdfgsf] nfut ;fnfvfnf df}Hbft o;n] ;fdfg ljqmL÷lg;u{ ug{sf nflu nfUg] ;do hgfp¤% .
;"rsx? M- sd cg'kftn] ;fdfg ljqmL ug{ sl&gfO{ ePsf] jf vl/b gLlt /fd|f] gePsf] jf laqmL n'sfPsf]÷bafPsf] eGg] ;+|s]t ub{% . -ljqmL d"No / j]lrPsf] ;fdfgsf] nfut ldNg' k%{_ . pk/f]Qm ljlw cg';f/ laqmL ePsf] j:t'sf] nfutnfO{ cf};t df}Hbft d"Non] efu u/L df}Hbft d"No cg'kft lgsflnG% . -3_ rfn" cg'kft -Current Ratio_ = rfn" ;DklQ
rfn" bfloTj
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pk/f]Qm ljlw cg';f/ rfn" ;DklQnfO{ rfn" bfloTjn] efu u/]/ rfn" cg'kft lgsflnG% . o;n] Joj;fosf] cfly{s :yfloTj b]vfp¤% . j(L cg'kftn] Joj;fosf] cj:yf /fd|f] ePsf] hgfp¤b% . sd cg'kftn] Joj;fo g/fd|f] cj:yfdf hfg ;Sg] ;+s]t lbG% . s'g} Joj;fosf] rfn" cg'kft c+s 1 eGbf sd b]lvPdf pQm Joj;fosf] cfly{s l:ylt bogLo ePsf] sf/)f ;fk^L lng'kg]{ cj:yf /x]sf] k'li^ x'G% .
-4_ zL#| cg'kft -Quick Ratio_ = rfn" ;DklQ - df}Hbft
rfn" bfloTj
pk/f]Qm ljlw cg';f/ rfn" ;DklQaf^ rfn" df}Hbft #^fP/ cfPsf] c°nfO{ rfn" bfloTjn] efu u/]/ zL#| cg'kft lgsflnG% . o;n] Joj;fonfO{ cfkm\gf] ¥)f r'Qmf ug]{ Ifdtfsf jf/]df l%^f] lg)f{o lbg d@\t ub{% . o:tf] cg'kft c° a(L ePdf Jofkf/sf] ¥)f ltg{] Ifdtf klg a(L ePsf] cg'dfg ul/G% . olb cg'kft c° 1 eGbf sd % eg] Joj;fon] rfn" bfloTj jxg ug{ g;Sg] / ^f^ klN^g ;Sg] ;s]t k|bfg ub{% . -5_ ;fx'x?sf] cg'kft -Creditor Ratio_ = ;fx'x?jf^ lnPsf] /sd
vl/b X 365
o;n] ;fx'x?nfO{ -Creditors_ ¥)f e'QmfgL ug{ nfu]sf] jf nfUg ;Sg] ;do b]vfp¤% . pk/f]Qm ljlw cg';f/ vl/b c°n] 365 lbgnfO{ u')ff ubf{ x'g] /sdn] ;fx'x?af^ k|fKt shf{sf] s"n /sdnfO{ efu u/]/ ;fx'x?sf] cg'kft lgsflnG% .
olb cg'kft j(L x'b} uPdf Joj;fojf^ ¥)f e'Qmfg ug{;Sg] ;Defjgf sd x'G% . p;n] s/ ltg{ l(nfO{ ug]{ jf ;d:ofaf^ aRg %n ug]{ tl/sf ckgfpg ;Sg] ;Defjgf x'G% . -6_ cf;fdLx?sf] cg'kft-Debtor Ratio_ = cf;fdLx?jf^ p&\g' kg]{ /sd
ljqmL X 365
o;n] Joj;fonfO{ cfkm\gf] /sd p&fpg nfu]sf] ;do b]vfp% . olb ;do j(L nfu]sf] % eg] gub k|jfxdf ;d:of x'g ;S% / ltg'{kg]{ s/ km]l/ ;dodf ltg{ g;s\g] x'G% . pk/f]Qm ljlw cg';f/ laqmLnfO{ 365 lbgn] u')ff u/]/ cfPsf] c°n] cf;fdLx?af^ c;'n ug{ af¤sL c°nfO{ efu u/]/ cf;fdL cg'kft
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lgsflnG% . o:tf] cg'kft a(L eof] eg] To:tf] Jofkf/df gub k|jfxsf] ;d:of kg{] ;+s]t kfOG% / a'emfpg af¤sL s/ bflvnf ug{ klg g;Sg] x'G% .
3=6=4 ;"rgfsf cGo >f]tx? s/ k/LIf)f ug{'kg{] s/bftfsf] Joj;flos sf/f]jf/sf] jf/]df hfgsf/L kfpg tn pNn]lvt c? >f]tx? klg k|of]u ug{ ;lsG% . ;Gt'lnt s/ k/LIf)f k|ltj]bg,
s/bftfsf] JolQmut ljj/)f,
d"No clej[l$ s/ / cfos/sf] ljj/)f,
;fx" / cf;fdLsf] l:ylt,
n]g b]g k|df)fLs/)f kmf/fd,
s/bftfsf] Jofkfl/s vftfjxLx?,
a}+ssf] cfly{s ljj/)f / ;fx"x?sf] nut,
s/bftfsf] sf/f]jf/sf ;DjGwdf cGoqjf^ -e+;f/ / cGo ;+:yfx?jf^_ k|fKt ;"rgf tyf cGo hfgsf/L,
kq klqsfdf k|sflzt n]vx? . s/ k/LIfsx?n] s/ k/LIf)fdf hfg' cufl* ul/g] tof/Lsf] j]nf s/bftfsf] Jofkfl/s lqmofsnfkjf/] ljleGg >f]tx?jf^ lj:t[t?kdf hfgsf/L ;+sng ug{ hf]* lbg' kb{% . 3=7 e|d)fdf hf¤bf ;fydf /xg'kg{] ;fdu|Lx? s/ k/LIf)fdf hfg' cufl* lgDg ;fdu|Lx? ;fydf /xg' kb{% .
-s_ s/bftfsf] kmfOn / sfuh kqx?,
-v_ kl/rokq,
-u_ s/ k/LIf)f ;DjGwL k'l:tsf,
-#_ gf]̂ a's,
-~_ ;fgf] Sofns"n]̂ /,
-r_ cfjZos kg]{ sDKo'^/ lk|G^ cfp^x?,
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-%_ o;sf cg';"rLdf lbOPsf dfu{bz{g / cg';"rLx?,
-h_ o;sf] cg';"rLF3 sf] 12 df lbO{Psf] s/ lgwf{/)f cfb]z,
-em_ cg';"rL-4 df lbO{Psf] %*\s] hf¤r ug]{ kmf/dx?,
-`f_ cg';"rL-1 df lbO{Psf] lj:t[t s/ k/LIf)fsf] tof/L,
-^_ lgb]{lzsf / ;DjlGwt sfuhkqx?,
-&_ cg';"rL-5 cg';f/ eg'{ kg]{ s/ k/LIf)f k|ltj]bg,
-*_ ;DjlGwt sfg"g / lgod .
4= s/ k/LIf)f ;`rfng e|d)fsf] cj:yfdf clws[tsf] Jojxf/ ljz]if dxTjk")f{ x'G% / p;n] ug]{ Jojxf/ Joj;flos eof] eg] cfb/ kfp¤% . olb clws[tx?n] ;fdfGo tl/sfn] vfnL lgoldt ?kdf lx;fj lstfj x]g]{ u/]df s/bftfn] s/ ;DjGwL lx;fj lstfjdf ePsf q'̂ L (fs%f]k ug]{ df}sf k|fKt ug{ ;Sb% . Pp }̂ e|d)fdf clws[tn] s/bftfsf] lj:t[t lx;fjnfO{ x]g{ ;S% eGg] cfzf ul/Psf] %}g . s/ k/LIf)f nuftf/ rNg] k|lqmof xf] / aiff}{ rNb% . klxnf] e|d)fdf k|fKt s'/fx?nfO{ clen]v ul/of] eg] csf]{ k^s sxf¤af^ z'? ug]{ eGg ;lhnf] x'G% . s]xL ;do kl% Joj;fosf] k")f{ ?k/]vf tof/ x'G% . of] p@]Zo k|fKt ug]{ xf] eg] k|To]s k^s ul/Psf] sfdsf] clen]v ug{ h?/L x'G% . clws[tsf] ;do j(L /fh:j kl/rfngsf] b[li^n] pkof]uL x'G% eGg] cfzf lnO{Psf] % / o; lgb]{lzsfsf] kl/rodf pNn]v ul/Psf] p@]Zo k|flKtsf] nflu ;xfos x'g]% . h] ePklg o;sf] cfufdL efux?df pNn]lvt ljifox?sf] clen]v / cfwf/x? hf¤r ug'{kg]{ x'G% / s]xL efusf] ulxl/P/ lj:t[t cWoog ug'{kb{% . s'g ljifodf ulxl/P/ cWoog ug]{ eGg] cfwf/x? hf¤r u/]sf] cj:yfdf e/ kb{% . pbfx/)fsf] nflu cfwf/e"t hf¤rdf ljqmL ljt/)fsf] s]xL efu hf¤r ug'{kb{% . olb hf¤r u/]sf] ;dodf uNtLx? w]/} kfO{Pdf sf/f]jf/sf] yk ljn ljhs / ljqmL cfb]z / ljqmL lx;fjnfO{ k/LIf)f ug'{' kb{% . of] efun] s/ k/LIf)fsf] ;dodf s/ clws[tx?n] ug{'kg{] Jojxf/sf]] dfu{bz{g lbG% .
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4=1 k|f/lDes sfo{ s/bftfsf] sf/f]jf/ :yndf k'u]kl% clws[tx?n] cfkm\gf] kl/ro u/fpg'kb{% / olb dfu ePdf kl/rokq ;d]t b]vfpg' kb{% . cfkm"x? sf/f]jf/sf] dflns jf cflwsfl/s JolQm dWo] sf]l;t s'/f ul//x]sf %f}+ eGg] s'/fsf] hfgsf/L x'g' kb{% . To;kl% clws[tx?n] lgDg cfwf/df Joj;fosf] cj:yfsf] af/]df cGt/jf{tfsf] dfWodjf^ osLg ug'{kb{% . cfGtl/s /fh:j sfof{nodf s/bftfsf] jf/]df /x]sf] ljj/)f &Ls %, %}g eg]/ hfRg' k%{ -&]ufgf, kmf]g g+=, dflns, Jofkf/sf] ;+s]t gDa/ cflb_ s/ k/LIf)f ;DkGg u/]kl% b]lvPsf uNtLx? ;DalGwt ;xof]uLx?nfO{ hfgsf/L u/fpg'kb{% . -s_ s'g JolQm;¤u cGtjf{tf lnOPsf] xf] osLg ug]{ -k|jGw lgb]{zs, Psnf}̂ L
kmd{sf] dflns, jl/i& ;fem]bf/ cflb_ . -v_ Joj;fonfO{ s;/L ;+rfng ul/Psf] %, lx;fj lstfj s'g s'g %g\,
n]vf+sg ug]{ k|lqmofx? s] s:tf %g\ / cfGtl/s lgoGq)f ug]{ Joj:yf s:tf] %, eGg] hfgsf/L lng] .
-1_ clen]vx? sxf¤ /flvG%g\ / s;n] tof/ ub{% ?
-2_ Joj;fonfO{ s;/L Jojl:yt ul/Psf] % eGgnfO{ ;¤u&gfTds
tflnsf lnO{ cWoog ug]{ .
-3_ lhDd]jf/ JolQmnfO{ lx;fj lstfj /fVg] tl/sf, n]vf k|)ffnL / cfGtl/s lgoGq)faf/] k|i^ ug{sf] nflu eGg] .
-4_ olb lx;fj lstfjsf] n]vf k/LIf)f u/fO{Psf] % eg] n]vf
k/LIfssf] gfd ;f]Wg] . -5_ s;n] lx;fj /fVb% / cfkm\gf] lhDd]jf/Lk|lt hfgsf/L /fVb% ls
/fVb}g eGg] s'/f cGt/jftf{ lnP/ osLg ug]{ .
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-6_ ljn ljhssf] cfwf/df b}lgs vftfdf / gfkmfFgf]S;fg jf jf;nftsf] ;Gt'ng &Ls % %}g osLg ug]{ .
-7_ c? s;}n] cltl/Qm vftfjxLx? /fVb% ls a'emg] ug]{ -h:t}MF
ljqmL zfvfsf] Dofg]h/n] ljqm]tfsf] jf]g;sf] lgldQ clen]v /fv]sf] x'g ;Sb%_ .
-8_ s/bftfn] cfkm\gf] s/ ljj/)f eg{ cGo s'g} vftfjxLx? /fv]sf]
eP osLg ug]{ .
s/bftfjf^ jf Joj;fodf ;+nUg cGo sd{rf/Ljf^ k|fKt ;j} hfgsf/Lx? clen]v ug]{ . cfjZos k/]df Pp }̂ k|Zg af/Daf/ ;f]Wg glxlRsrfpg] . slxn] sf¤xL km/s hjfkm kfpg ;lsG% . dflnsn] sd{rf/LnfO{ s] s] sfd ug{ nUffPsf] % eg]/ jtfp¤b%g\ . dflnssf] cufl* ;'kl/j]Ifsn] klg pgLx? s] s] sfd u%{g egL ;f]xL s'/f jtfp¤b%g\ t/ sd{rf/Lx?n] eg] jf:tjdf pgLx? s] s] ub{%g\ eGg] s'/f eGg ;Qm%g\ . 4=2 clws[tx?sf] Jojxf/ s/ k/LIf)f ug]{ clws[tx?sf] Jojxf/ / b[li^sf])fdf s/ k/LIf)fsf] k|efjsfl/tf lge{/ /xG% . n]vfk/LIf)f ug]{ clws[tn] s'g} klg s/bftfpk/ lghsf] OdfGbfl/tfsf ljifodf k"jf{u|x /fVg'x'¤b}g . s/bftfnfO{ s'g} k|Zgsf] hjfkm lbg afWo kfg{' x'¤b}g t/ ljleGg k|Zg u/]/ cfkm"n] rfx]sf] k|Zgsf] hjfkm k|fKt ug]{ k|of; ug{'kb{% . pbfx/)fsf] nflu Joj:yfksn] vl/b ;DaGwL clen]v b}lgs ?kdf g} /fv]sf] hjfkm lbPdf k'gM ToxL s'/f clen]v /fVg] l;t klg ;f]w]/ osLg ug]{ . ;+ej eP cfkm}+n] lg/LIf)f u/L lglZrt ug]{ . s'g} dxTjk")f{ k|Zgsf] hjfkm lbg s;}n] cfgfsfgL ug{ vf]Hof] eg] lghnfO{ To;f] ug]{ df}sf lbg'x'¤b}g . ;w} gd| t/ b[( x'g'kb{% . olb s'g} ;/f]sf/jfnf JolQmn] ;f]lwPsf] k|Zgsf] hjfkm cfkm"nfO{ yfxf %}g eg]df To;af/] hfgsf/L lng lghnfO{ plrt ;do lbP/ eP klg hjfkm lng'k%{ . ;+emgfsf] nflu k|ZgnfO{ l^Kg] ug'{ kb{% . Joj;fodf s] eO{ /x]% eGg] s'/fdf Wofg k'/ofpg' kb{% . e|d)fsf] jf/]df k"j{ ;"rgf lbPsf] ePtfklg s]xL ;dokl% cGo cfuGt's;/x cfkm"nfO{ klg lng] x'¤bf z+sf:kb s]xL s'/f b]Vg ;lsG% .
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;+rfng eO{/x]sf] Joj;fodf cfjZostfeGbf a(L cj/f]w x'g lbg'x'¤b}g . ljz]ifu/L sf/f]jf/:yndf cfPsf s/bftfsf u|fxsx?nfO{ c;'ljwf x'g gkfpg] u/L sfd ;DkGg ug{'kb{% . k|Zg ;f]Wbf jf ;f]sf] k|fKt hjfkm ;w} l^Kg] ug'{kb{% ;Demg ;lsG% eGg]df e/ kg'{ x'Gg . hf¤rk/LIf)fsf lgldQ vl/b tyf laqmL lahsx? tyf cGo sfuhft clen]v %gf}̂ ubf{ s/ clws[t cfkm}n] %gf}̂ ug'{kb{% . s/bftf jf p;sf sd{rf/Lx?nfO{ To:tf sfuhftx? %gf}̂ ug{ lbg'x'¤b}g . olb ljn ljhs rflxof] eg] kmfO{n dufP/ clws[tn] cfkm} kmfO{naf^ %fGg' kb{% . o;}u/L vftfjxLdf k|lji^ ePsf s'/fnfO{ klg cfkm}n] hf¤r ug'{ kb{% . s/bftfsf sd{rf/LnfO{ %fGg / cfkm\gf] tkm{af^ hf¤Rg nufpg' x'Gg . s/bftfaf^ k|fKt ePsf ;Dk")f{ hfgsf/Lx? uf]Ko /fVg'kb{% . ljefu / sfof{noafx]s cGo JolQmx?nfO{ To:tf ;"rgf jf hfgsf/Lx? pknJw u/fpg' x'¤b}g . 4=3 Joj;flos If]qsf] cjnf]sg s/ k/LIf)f ug]{ ^f]nLn] Jofj;flos If]qsf] sf/f]jf/:yn e|d)f u/L Joj;fosf] af/]df ;fdfGo hfgsf/L lng'kb{% . vftf / n]vfx? ;j} Joj;flos lqmofsnfkl;t ;DjlGwt %g\ eGg] osLg ug'{ kb{% . pTkfbg ug]{x?sf] xsdf pTkfbg x'g] If]qsf] e|d)f u/L pTkfbg k|lqmofx?l;t / Toxf¤jf^ k|fKt x'g] clen]vx? s], s] x'g ;St%g\ egL cfkm"nfO{ kl/lrt u/fpg' kb{% . h:t} MF d]l;gn] /fv]sf] pTkfbg clen]v, sfdbf/x?n] af]g;sf] p@]Zon] /fv]sf] pTkfbgsf] clen]v cflb . ;]jf;DjGwL Joj;fosf] xsdf clkm;sf] ;fdu|L / kmlg{r/x?sf] clen]v k/LIf)f ug]{, o;n] vl/b u/]sf] ;fdfgdf dfu ul/Psf] d"No clej[l$ s/ / cfos/df vr{ bfjL u/]sf] /sd Joj;fodf ;xL k|of]u ePsf] %, %}g eGg]s'/f osLg ug{ d@t ub{% . Joj;fosf] k|of]hgsf] nflu vl/b ul/Psf crn ;DklQx? %g\ %}gg\ / lghL k|of]udf %g\ %}|gg\ eGg] s'/fsf] klg osLg ug'{ kb{% . 4=4 s/ k/LIf)fsf k|sf/x? ;lhnf]sf] nflu s/ k/LIf)fsf] qmddf hf¤r ug]{ tl/sfnfO{ cfwf/e"t / lj:t[t hf¤r u/L b'O{ efudf af¤*\g ;lsG% . cfwf/e"t hf¤r ;j} e|d)fdf x'g'k%{ /
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lj:t[t hf¤r %gf}̂ sf] cfwf/df ul/g' k%{ . oL b'O{ hf¤rsf] jf/]df of] efun] lj:t[t cfwf/ lbG% . 4=4=1 cfwf/e"t hf¤r o; lsl;dsf] hf¤r x/]s e|d)fsf] ;dodf ug'{k%{ / o;nfO{ s/bftfsf] s/ k/LIf)fsf] d]?b)*sf] ?kdf :yflkt ug'{k%{ . cfwf/e"t hf¤raf^ k|fKt hfgsf/L tyf lgisz{x?sf cfwf/df sf/f]jf/ k/LIf)fsf af¤sL sf/jfO{x? lglZrt ug{ ;lsG% . cfwf/e"t hf¤r cGtu{t lgDg a+'bfx?df Wofg s]lGb|t ug{'kb{% . -s_ lqmofsnfk
- sf], s'g sfdsf] nflu lhDd]]jf/ ?
- s] p;nfO{ yfxf % p s]df ;xL ul//x]% ?
- s] p;n] d"No clej[l$ s/ / cfos/nfO{ /fd|f]l;t a'em]sf] % ?
- sf/f]jf/;¤u lghsf] ;DaGw jf x}l;ot s] xf] ? -v_ btf{ ljj/)fdf kl/jt{g
- btf{ ePkl% sf/f]jf/nfO{ c;/ kg]{ s'g} ljj/)f kl/jt{g ePsf] % %}g ?
- dflnssf] kl/jt{g -:jfldTjdf kl/jt{g_
- ;fem]bf/Lsf] ;+Vof a(]sf]
- ;fem]bf/L÷lnld ]̂* sDkgLsf] cj:yfdf kl/jt{g
- ljqmL / vl/bsf] kl/df)f -u_ clwNnf] e|d)faf^ p&fOPsf af¤sL s'/fx?
- cl#Nnf] e|d)fjf^ p&fOPsf sfdx? km%\of{}̂ ug{ af¤sL eP %nkmn u/L sfo{ ;DkGg ug{'kb{% .
-#_ s/ k/LIf)fsf] l;nl;nf
Ps cjlwsf] dfl;s / jflif{s ?kdf tof/ ul/Psf] ;+o'Qm ljqmL tflnsf, d"No clej[l$ s/ / cfos/sf] ljj/)fdf pNn]lvt /sd Joj;fosf] lx;fjl;t ldN%, ldNb}g osLg ug]{ . vl/b / ljqmL ;DjGwL
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kmfO{nx?af^ s]xL ljn ljhsx? %fGg] / tL ;a} lx;fjdf ;dfj]z ePsf %g\, %}gg\ osLg ug]{ . t/ s'g}df z+sf nfUb% eg] ljj/)f eg]{ JolQml;t g;f]wL n]vf /fVg] JolQm;¤u ;f]Wg' kb{% .
;Gt'i^ geO{ of] &Ls % eg]/ s'g} klg zLif{s %f*g ldNb}g . s/ k/LIf)fsf] ;Gt'ng clen]v /fVg] ug'{kb{% .
-~_ lgof{t
- lgsf;L ;DaGwL d'Vo d'Vo tYox?nfO{ laqmL vftf;¤u le*fO{ lgsf;L ;DaGwL kof{Kt k|df)f eP gePsf] / sfg"gn] tf]s]sf] lgof{t ;DaGwL sfuhft tyf e"QmfgLsf] k|df)f eP gePsf] s'/f osLg ug{'kb{% .
- s/ of]Uo lgof{tsf] d"No cfos/ lgwf{/)f ug{ pkof]uL x'G% . of] ;a}nfO{ yfxf ePsf] oyfy{ xf, lgof{tstf{n] w]/}h;f] lgof{tsf] nflu ljleGg k|sf/sf ljhsx? agfp¤%g\ . h:t}MF Pp^f u|fxsnfO{ b]vfpg] jf:tljs d"No ePsf] ljhs, csf]{ e+;f/ k|of]hgsf nflu eG;f/df b]vfpg] ljhs -sd d"No ePsf]_, km]l/ csf]{ s/bftfsf] cfkm\gf] lx;fjsf] lgldQ jf:tljs n]gb]gsf] d"No eGbf sd d"No pNn]v u/]sf] ljhs . o:tf] cj:yf ePdf lgof{t ePsf] b]zsf s/ clws[tl;t s/of]Uo d"Nok|dfl)ft u/L dfu ug'{ pkof]uL x'G% . o:tf] hfgsf/L dfu ubf{ o; If]qsf ljleGg b]zx?l;t g]kfnn] u/]sf] b]fxf]/f] s/ pGd'lQm ;Demf}tfnfO{ pkof]u u/]/ klg ug{ ;lsG% .
-r_ d"No clej[l$ s/df btf{ ePsf ldl>t sf/f]af/ x'g] s/bftf M
- s/of]Uo j:t'x? / ;]jfdf dfq d"No clej[l$ s/ lnOPsf] % / s/ %'̂ ePsf j:t' / ;]jfx?df d"No clej[l$ s/ lnO{Psf] %}g eGg] s'/fsf] osLg s]xL ljqmL ;DjGwL ljhsx? lnP/ ul/g' kb{% .
- s/bftfn] s/ %'̂ ePsf j:t' / ;]jfx? ljqmL u/]sf] % eg] p;n] s/of]Uo cfk"lt{ ul/Psf] ;fdfgdf lt/]sf] s/ dfq dfu u/]sf] % ?
cfk"lt{ ul/Psf] ;fdfg s/of]Uo / s/ %'̂ b'j} sf/f]jf/df k|of]u ePsf] % eg] s] lt/]sf] s/sf] ;xL (+uaf^ lx;fa ul/Psf] %, clen]v ul/Psf] % ? cflb ljifonfO{ osLg ug{ lx;fjsf] %fgljg ug'{ kb{% .
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- laefun] u/]sf] kl/kq cg';f/ vl/bdf lt/sf] s/nfO{ ;dfg'kflts tl/sfn] aflif{s ?kdf lx;fa ug'{k%{ . olb rfn" jif{sf] cg'kft k|of]u ul/Psf] cg'kfteGbf km/s k/L ;dfof]hg ug'{ k/]df ;f]sf] u)fgf u/L lx;fj ug'{kb{% . ldl>t sf/f]jf/ ug]{ s/bftfsf] vl/bnfO{ ljleGg tLg efudf pNn]v ug{ hf]* lbg'k%{ . klxnf], vl/b efu s/of]Uo sf/f]jf/;¤u ;DalGwt x'G% . s/bftfn] o:tf] vl/bdf lt/]sf k"/f s/ dfu ug{ ;Sb% . csf]{ efu s/ %'̂ ;DalGw x'g' kb{% . s/bftfn] o:tf] vl/bdf s'g} klg lt/]sf] s/ dfu ug{ ;Sb}g . t]>f] efu ldl>t sf/f]jf/;¤u ;DjlGwt x'G% h:df s/ nfUg] jf gnfUg] egL %'̂ \\ofpg s&Lg x'G% . o:tf] cj:yf ;fwf/)ftof k|zf;lgs vr{ / #/ ef¤*f vr{df x'G% t/ slxn] sfxL sRrf kbfy{ lsg]sf] cj:yfdf klg kfO{G% . s/bftfn] o:tf] vl/bdf ;dfg'kflts tl/sfn] klxn] lt/]sf] s/ dfu bfjL ug{ ;Sb% .
- vl/b ;DjGwL yk s]xL ljnFljhs %fgL hf¤r ubf{ hf¤r ul/Psf] ;+Vofn] vl/b ul/Psf] ;+VofnfO{ k|ltljDjLt ug'{ kb{% . s/ %'̂ df vl/b ePsf] j:t'sf] d"No clej[l$ s/ bfjL gu/]sf] s'/f osLg ug'{ k%{ .
-%_ gub ljqmL
olb s/bftfn] gubdf ljqmL u/]sf] % eg] Tof] ljqmL, d"No clej[l$ s/, cfo ljj/)f / lx;fjFlstfjdf ;dfj]z %, %}g osLg ug{ gubL lstfjsf] lx;fj / pNn]lvt hDdfnfO{ le*fO{ x]g'{kb{% .
-h_ pTkfbg
pTkflbt ljleGg ;fdfgsf] k/LIf)f ug'{ kb{% . tkfO{n] ljhsdf b]v]sf] ;fdfgl;t ldNb% ? s], s'g} ljqmL ljhs gePsf ;fdfgx? pTkfbg ul/Psf] % ? pTkflbt j:t'sf] kl/df)f cg'dfg ug]{ . s], pTkfbg ePsf] kl/df)f sf/f]jf/sf] :t/ cg';f/ :jefljs b]lvG% / lt/]sf] cfos/ tyf d"No clej[l$ s/l;t ldNb% ?
-em_ jfXCo n]vf k/LIfssf] k|ltj]bg
- afX\o n]vf k/LIfssf] k|ltj]bgn] klg s/bftfsf] sf/f]jf/sf ;DaGwdf yk hfgsf/L k|bfg ub{% .
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-`f_ gfkmfFgf]S;fg lx;fj / jf;nft
- o;n] s/bftfsf] cfly{s / ljQLo l:yltsf] /fd|f] hfgsf/L lbG% . 4=4=2 lj:t[t hf¤r s/ k/LIf)f ^f+]nLn] cfwf/e"t hf¤r u/]kl% sf/f]jf/sf] ;+rfng k|lqmof / n]vf /fVg] tl/sf af/] hfgsf/L k|fKt ug{ ;lsG% . s]xL z+sf:kb If]qx?sf] ulxl/P/ cg';Gwfg u/]df /fh:j r'xfj^ ePsf] kQf nfUb% . pbfx/)fsf] nflu olb cfwf/e"t hf¤rsf] nflu %gf}̂ ul/Psf] rf/j^f ljhs hf¤r ubf{ b'O{j^fdf uNtLx? kfO{Psf] lyof] eg] ljqmL ljhsx?sf] lj:t[t hf¤r ubf{ w]/} uNtLx? e]l^g] ;Defjgf /xG% . lj:t[t hf¤raf^ cem w]/} uNtL / s/sf] &uL x'g] ;Defjgf a(L ePsf If]qx? kQfnfUg hfg] x'¤bf o:tf If]q jf ljifox?df ulxl/P/ j[xt / lj:t[t ?kdf k/LIf)f ug'{ kb{% . lj:t[t hf¤r ubf{ pknJwLsf ;fy} pTkGg x'g] vt/fnfO{ klg Wofg lbg'k%{ . lj:t[t hf¤r cGtu{t lgDg a'¤bfx?df Wofg lbg'kb{% . -s_ ljb]z lgsf;L lgDg s'/fx? osLg ug{ lgsf;L ;DaGwL sfuhkqx?sf] cjnf]sg
ug{'kb{% M-
-1_ ljhsdf ljb]zdf dfn k&fOPsf] :yfg -&]ufgf_ pNn]v % %}g ?
-2_ lgsf;L ;DaGwL sfuhftdf pNn]lvt laqmL kl/df)f tyf d"No;¤u s/bftfn] /fVg] n]vfdf pNn]lvt laqmL kl/df)f tyf d"No;¤u ldN%, ldNb}g ?
-3_ ;fdfg rnfg ePsf] k'i^L ug]{ k|df)fx? -h:t}, ('jfgL ef*f, kl/jxg, aLdf ;DaGwL sfuhft, vl/bstf{ / laqm]tfaLrsf] kqfrf/ cflb_ %g\, %}gg\ ?
-4_ e'QmfgLsf] k|df)f %, %}g ?
lgof{t ePsf] ;fdfgsf] jf/]df lj:t[t hf¤r ug]{ / osLg ug]{ MF
e'QmfgLsf] kof{Kt k|df)f s/bftfn] b]vfpg g;s]sf] cj:yfdf ;DalGwt afl)fHo j}+sx?af^ klg cfjZos hfgsf/L lng' kb{% .
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-v_ d"No clej[l$ s/ %'̂ sf] ljqmL s/ %'̂ ePsf j:t' tyf ;]jfsf] ljqmLsf] cg'kftnfO{ x]/L pQm ;fdfgsf]
vl/b vftf;¤u le*fO{ To:tf j:t' tyf ;]jfsf] vl/bdf lt/]sf] s/ (Input
Tax) bfjL u/]sf] %, %}g egL osLg ug'{kb{% . pbfx/)fsf] nflu, olb Jofkf/Ln] ckf¤unfO{ lJxn lro/ a]r]sf] % eg] lJxn lro/ pTkfbg ug]{ ;fdfu|Ldf s/ bfjL dfu ul/Psf] %, %}g osLg ug]{ .
-u_ vl/b ljhsx? vl/bdf lt/]sf] s/ (Input Tax) bfjL ul/;lsPsf vl/b ;DaGwL s]xL
ljhsx? x]/]/ lgDg s'/f osLg ug{'kb{% .
-1_ To:tf] s/ ljhs ;xL (Valid) eP gePsf],
-2_ s/ k/LIf)f ul/Psf] Joj;fosf] gfddf ljhs agfO{Psf] %, %}g,
-3_ bfjL ul/Psf] s/;¤u ljhsdf pNn]lvt s/ ldn] gldn]sf],
-4_ ljhsdf pNn]lvt j:t' tyf ;]jfsf] k|of]u Jofkfl/s k|of]hgdf eP gePsf], -cfjZos k/] df}Hbft jf ;xfos clen]v hf¤r ug]{_ .
-5_ ljhsdf s/ s \̂̂ f ug{ gldNg] j:t'x? ;dfj]z eP gePsf] -dlb/f, dgf]/Ghg, k]̂ |f]n O{TofbL_
-6_ cflz+s s/ s \̂̂ L dfq ug{ kfpg] j:t'x? -;jf/L ;fwg / xjfOhxfh cflb_ ;dfj]z eP gePsf] ,
-6_ s/bftfn] ;fdfgx? b]vfpg jf k|:t't ug{ ;Sg] x'¤bf vl/bdf b]vfPsf] ;fdfg Joj;fodf k|of]u ug]{ p$]Zo ge} qm]l*^ dfu ul/Psf] jf lx;fjdf gb]vfO{ gi^ ul/Psf] %, %}g ,
-7_ ljhssf] d"No n]vfdf k|lji^ ePsf] d"No;¤u le*%, le*b}g ? df}Hbftjf^ jf gof¤ vl/b ul/Psf] Joj;flos ;DklQx?af^ s]xL j:t' %fgL vl/b ljhs cg';f/ s/sf] bfjL ul/Psf] % %}g / crn ;DklQnfO{ k"¤hLs/)f u/L ;f] vr{nfO{ lx;fjdf pNn]v u/]sf] %, %}g ?
-#_ d"Nof+sgsf] cfwf/
s]xL ljqmL lahsx? %fgL To:t} j:t'x? / ;]jfx?sf] c? ljhsx?l;t bf¤Hg] s'g} d"No;"rL jf kl':tsf (brochures) eP ;f]sf] k/LIf)f ug]{ . d"No clej[[l$ s/ / cfos/l;t ;f] d"No &Ls % eg]/ osLg ug]{ . ljqmL
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d"No Pp^fsf] csf]{l;t km/s x'g ;Sb% . olb s'g} JolQmn] Ps}k^s 100 yfg ;fdfg lsG% eg] Ps yfg lsGg] u|fxseGbf p;n] df]ntf]n u/]/ sddf klg lng ;Sb% .
sd{rf/LnfO{ x'g] ljqmL, cfkmgf] ;fdfgsf] k|of]u, pkxf/ / lx;fj
ldnfgsf ;DjGwdf ljz]if u/]/ Wofg lbg'kb{% . lbOPsf %'̂ jf:tljs x'g\ xf]Ogg\ . ljhsdf pNn]v ePsf] e'QmfgL gub vftf÷a}+s vftfjf^ le*fpg] / ljhsdf pNn]v u/]eGbf a(L /sd k|fKt ePsf] %, %}g ?h' ug]{ . s]|l*^ sf*{nfO{ dfGotf lbg] sf/bftfnfO{ ljz]if Wofg lbg'kb{% . olb vl/b u/]sf] ;fdfgsf] d"No s|]l*^ sf*{af^ e'QmfgL ul/G% eg] qm]tfsf] j}+s vftfaf^ pQm /sd ljqm]tfsf] a}+s vftfdf hDdf x'g' kb{% . s|]l*^ sf*{ ;+rfngsf b'O{ km/s k$ltx? %g\ . klxnf] k$lt ljqm]tfl;t l;w} ;Dks{ ug{ -on-line_ hf]l*Psf] x'G% eg] csf]{df Pp^f /l;b xftn] n]lvG% / kl% sDKo'̂ /df /flvG% . t/ ;fwf/)ftofM b'j} k$lt Ps} lsl;dn] ;+rfng x'G% . l;wf ;Dks{ ug]{ (On-line) k$lt cGt/fli^<o s|]l*^ sf*{ k$ltl;t l;wf hf]l*Psf] x'G% . ;a} n]gb]gx? sf/f]jf/ x'g] ljlQs} clen]v x'G%g\ . ha sf*{ x'g] JolQmn] n]gb]gnfO{ :jLsf%{, ta p;sf] vftfaf^ /sd lemlsG% . Tof] /sd ljqm]tfsf] a}s vftfdf ;fl/G% . g]kfnsf] ;Gbe{df xftn] ;+rfng ul/g] qm]l*^sf*{ k$ltnfO{ b'O{ efudf jf¤*\g ;lsG% . klxnf] k$ltdf ljqm]tfs¤xf u|fxsnfO{ lbg] /l;b agfpg] d]l;g /flvPsf] x'G% . ljqm]tfn] /l;b xftn] g} n]v]/ d]l;gdf /fVb% / u|fxs / qm]l*^ sf*{ jf/]sf] ljj/)f /l;bdf %flkG% . of] /l;b g} n]gb]gsf] d'Vo cfwf/ xf] . u|fxsn] n]gb]g &Ls % eg]/ /l;bdf ;xL ub{% . ljqm]tfn] Tof] /l;b a}sdf k]z ub{% / a}+sn] Tof] /l;b cGt/f{li |̂\o qm]l*^ sf*{sf] sDKo'̂ / k$ltdf /fVb% . /l;bnfO{ sDKo'̂ / k$ltdf /fv]kl% / n]gb]gnfO{ sDKo'̂ / k$ltn] dfGotf lbPkl% u|fxssf] a}+s vftfaf^ ljqm]tfsf] a}s vftfdf /sd ;fl/G% . bf]>f] k$ltdf Pshgf dWo:ystf{sf] k|of]u ul/G% . dWo:ystf{ o; k$ltdf ;+nUg /x]sf] x'G% / p;n] ljqm]tfnfO{ s]xL /l;bx? lbG% . s'g}
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u|fxsn] ljqm]tfjf^ j:t' jf ;]jf vl/b ubf{ qm]l*^ sf*{ k|of]u ug{ rfxG% eg] /l;b tof/ ul/G% / u|fxssf] ;xL u/fO{G% . ljqm]tf dWo:ystf{ sxf hfG% / /l;b k]z ub{% . dWo:ystf{n] /l;bdf ePsf] /sdaf^ cfkm\gf] z'Ns #^fP/ ljqm]tfnfO{ af¤sL /sd e'QmfgL ub{% . cGtdf dWo:tstf{n] /l;bnfO{ cGt/fli |̂\o qm]l*^ sf*{sf] sDKo'̂ / k$ltdf /fVb% / pQm /sd lghsf] vftfdf ;fl/G% . a}sx? cyjf dWo:tstf{af^ s|]l*^ sf*{ k$ltjf/] la:t[t hfgsf/L lng ;lsG% . j}sn] of] hfgsf/L s/bftfsf] vftf ljj/)f dfkm{t pknAw u/fp¤b% eg] dWo:tstf{af^ l;w} hfgsf/L lng klg ;lsG% . dWo:tstf{n] sf/f]jf/ ug]{ ljqm]tf nufot ;j}sf] sf/f]jf/sf] lj:t[t ljj/)f /fv]sf] x'G% . of] ljj/)fjf^ s'g ljqm]tfn] s'g /l;bjf^ slt /sd k|of]u uFof] eGg] hfgsf/L lng ;lsG% .
o:tf] sf/f]jf/x?sf] s/ k/LIf)f u/]sf] ;dodf k;ndf, /]i '̂+/f jf xf]̂ ndf ^f+l;Psf] l:^s/ -;"rgf_x?df Wofg lbg'k%{ . l:^s/x?n] pQm k;nn] qm]l*^ sf*{ :jLsf/ u%{ eGg] hfgsf/L lbG% Toxfaf^ dxTjk")f{ hfgsf/L ;+sng ug'{ kb{% .
-~_ lbg]lng] lx;fj
pwf/f]df ul/Psf] vl/b ljqmLsf] lx;fj jf:tljs jf ;xL % %}g egL osLg ug]{ .
-r_ ;+lIfKt s/sf] ljhs, sd d"No / gub ljqmL
sd d"Nosf j:t'x? v'b|f :t/df ljqmL ug]{ s/bftfnfO{ v'b|f ljqmL of]hgf cg';f/ ;+rfng ug]{ l:js[lt lbO{Psf] x'g ;Sb% / lghsf] s/ bfloTj To; cjlwdf k|fKt ePsf] gubsf] cfwf/df lx;fj ul/G% . -1_ b}lgs k|fKt u/]sf] gubsf] lx;fj /flvPsf] % . -2_ gub vftf tof/ ul/Psf] % . dfly 1 / 2 df pNn]lvt /sd gub vftf / a}s vftfl;t le*fpg' kb{% .
-%_ ljqmL lahs
ljqmL ljhsx?sf] k/LIf)f ug]{ / To:tf ljhsx? tLgk|lt jgfO{Psf] % jf %}g x]g]{ / d"No cflej[l$ s/ lgodfjnLsf] cg';"rL 5 / 6 cg';f/ ;a} hfgsf/Lx? v'nfO{Psf] %, %}g eGg] s'/f lglZrt ug'{kb{% .
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ljqmL ljhssf] qmd;+Vof qmdj$ ?kdf n]lvPsf] %, %}g / aLrdf gDj/ %'̂ ]sf] % %}g eGg] s'/fsf] lglZrt ug]{ . /@ ul/Psf] gDj/ lx;fjdf / ljj/)fdf pNn]v x'g' kb{% . To; cjlwdf ePsf] s"n ljqmL ljhssf] /sd hDdf u/L ;f]nfO{ Jofkf/ vftf, ljqmL vftf / d"No clej[l$ s/ / cfos/sf] ljj/)f;¤u t'ngf ug]{ . df}Hbftsf] ljj/)f /fVg]l;t ;fdfg k&fPsf] clen]v dfUg] / ljqmL ljhsl;t le*fP/ x]g]{ . ;Demf}tf cg';f/ ePsf] %, %}g x]/L s'g} cldNbf s'/f eP cg';Gwfg ug]{ .
-h_ ;fdfg ljqmLsf] nfut
Joj;foLn] tof/ u/L /fv]sf] nfutsf] ljj/)f x]/L ljqmL ePsf] ;fdfgsf] nfutsf] lx;fj lgsfNg] / sf/f]jf/ ug]{ ljqmL d"Nol;t t'ngf ul/ d"Nodf slt yk eof] lx;fj ug]{ . o:t} sf/f]jf/ ug]{ cGo Joj;fol;t t'ngf ug]{ . olb ljqmL ljhs x^fO{Psf] % eg] s/ lgwf{/)f ug]{ of] Pp^f cfwf/ x'g ;Sb% .
-em_ ('jfgLstf{sf] clen]v, ;fdfg a'emfPsf] sfuh / ;fdfg k&fPsf] clen]v
Jofkfl/sf] ;fdfg j'emfpg ('jfgLstf{ jf lghsf] k|ltlglwn] j'lemlnPsf] ;fdfgsf] clen]v hf¤r ug]{ . pbfx/)fsf] nflu olb ('jfgLstf{n] 300 yfg ;fdfg j'emfpg lnPsf] % eg] k|To]s uf*Ldf af]s]sf] ;fdfg slt % egL ;xL u/]sf] x'G% / o;/L a'emfpg nu]sf] ;fdfg ljhsdf n]lvPsf] kl/df)fl;t ldNg' kb{% .
-`f_ cfoftsf] btf{ sfuhkq
Jofkf/Ln] j'emfPsf] cfoftsf] btf{sf] sfuhkq lj:t[t?kdf k/LIf)f / lglZrt ug]{ . -1_ cfoft ubf{ a'emfPsf] d"No clej[l$ s/sf] /sd / bfjL u/]sf]
s/ /sd Ps} x'g' kb{% . o;jf/] eG;f/ ljefun] Asycuda k$lt dfkm{t eG;f/n] sfod u/]sf] d"No, kl/df)f, cfofltt ;fdfgsf] laj/)f, d"No clej[l$ s/ /sd, eG;f/ dxz'n, cfoft ldlt, cfk"lt{ ug]{sf] gfd / ;fdfg pTkfbg ug]{ b]zsf] gfd jf/]sf] hfgsf/L lbg ;Qm% .
Asycuda af^ k|fKt ePsf] hfgsf/L ljz]if u/]/ &"nf cfoftstf{x?sf ;DjGwdf lgs} pkof]uL x'G% . s/bftfn] cfoftsf] nflu bfjL u/]sf] d"No clej[l$ s/nfO{ Asycuda af^ k|fKt
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hfgsf/Lsf] cfwf/df t'ngf u/]df w]/} ;dosf] art x'g uO{ o;nfO{ cGo tof/Lsf] nflu klg k|of]u ug{ ;lsG% .
-2_ cfoft ubf{sf] d"No lglZrt ug]{ . -3_ cfoft ul/Psf ;fdfg Jofkfl/s k|of]hgsf] nflu xf] / ljqmLsf]
nflu cfoft u/]sf] xf] eg] ljqmL / df}Hbftdf /x]sf ;fdfgsf] hf¤r ug]{ . olb cfoft k¤"hL nufgLsf] nflu xf] eg] Joj;fosf] ;DklQ / olb cfoft pTkfbgdf k|of]u x'g] xf] eg] sf/vfgfsf] ljj/)f hf¤r ug]{ .
-4_ cfoft ul/Psf ;fdfg d"No clej[l$ s/ bfjL ug{ gkfpg] nutdf
%, %}g -h:t}, sf/ cflb_ . -5_ cfoft ul/Psf] ;fdfgsf] d"Nof+sgdf s'g} z+sf ePdf bf]xf]/f] s/
pGd'lQm ;Demf}tfsf] k|of]u u/L k'li^ ug]{ tkm{ ljrf/ ug'{kb{% . xfn;Dd bf]xf]/f] s/ pGd'lQm ;Demf}tf ef/t, gj]{, yfONof)*, >Ln+sf, df}l/;;\, cli^<of, kfls:Tffg, rLg / blIf)f sf]l/ofl;t ul/Psf] % .
-^_ ldl>t ?kdf /x]sf] dfn;fdfgx?
pBf]udf ldl>t ?kdf /x]sf] ljleGg dfn ;fdfgx?sf] hf¤r ug]{ . pbfx/)fsf] nflu ;fO{sn jgfpg] pBf]un] 10,000 kf+u|f vl/b u/]sf] / s/ cjlw cufl* / k%fl* lgoldt ?kdf 500 df}Hbft /x]sf] % eg] 10,000 kf+u|fsf] k|of]u ePsf] kfOG% . o; cj:yfdf tof/L ;fO{snsf] / To; cjlwdf ljqmL ePsf] ;fO{snl;t ldN%, ldNb}g x]g'{ kb{% .
-&_ k&fO{Psf] ;fdfg
;fwf/)ftofM ;fdfgx?n] v'nf ahf/df s] d"No kfp¤g ;S%g\ egL laqmLsf] nflu k&fOG% . o:tf] cj:yfdf laqmL ljhs jhf/df d"No to e};s]kl% dfq jgfOg] x'¤bf s/bftf / jhf/sf ljqm]tfjLr ePsf] kqfrf/l;t ljhssf] t'ngf ug'{kb{% . ahf/sf ljqm]tfnfO{ p;sf] d]xgt cg';f/ kfpg] z'Ns lbO{G% . s], p;nfO{ lbPsf] z'Ns ljhsdf n]lvPsf] d"No;¤u ldNb% ?
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-*_ lgof{t ;/xsf] nflu e)*f/)f
lgof{t ;/x e)*f/)f ul/Psf s]xL j:t'x?df z"Gob/sf] d"No clej[l$ s/ nfu" x'G% -h:t} jfo';]jfsf] O{Gwg jf hu]*f ;fdfgx?_ . jfo';]jf rfns / sd{rf/Lx? jf clwsf/ k|fKt JolQmn] ;xL u/]sf] e)*f/df /x]sf] /l;b / ljhssf] t'ngf ug]{ . s] ltgLx? ldNb%g\ ? s] jfo';]jf jfx\o p*fgdf ;+nUg lyof] ?
-(_ ;fdfg ljqmL jf lkmtf{
s'g} ;fdfgx? lglZrt ;doleq /fd|f] cj:yfdf lkmtf{ cfpg;S% eGg] ;dembf/Ldf ljqmL u/]sf] x'G% . d"No clej[l$ s/ sfg"gsf] bkmf 6 cg';f/ vl/bstf{nfO{ ;dfg lbOPsf]÷ljqmLu/]sf] cj:yfdf d"No clej[l$ s/ nufpg' kb{% . olb ;fdfg lkmtf{ ul/Pdf qm]l*^ gf]̂ cjZo p&fpg'kb{% . hxf¤ ;dfg lkmtf{ ;DjGwL s'/f cfp¤%, lkmtf{ ePsf] ;fdfg df}Hbftdf b]lvg' kb{%, klxn] p&fOPsf] s/ ;dfof]hg u/]sf] x'g' kb{% / z'?sf] ljhs cg';f/sf] s/sf] lx;fj;¤u ldnfg ug'{ kb{% / e'QmfgLsf jf/]df klg %fgljg ug'{kb{% .
)f_ afx\o kIf;¤u u/LPsf] Joj;fo
s]xL pTkfbsx? -h:t} sk*f Joj;foL dfq x}g clwsf+z_ n] ;fdfgx?nfO{ dfu cg';f/sf] cfjZos (f+rfdf sf ]̂/ jflx/ :jtGq ?kdf sfd ug]{x? sxf¤ k")f{ ?kdf tof/L ug{ k&fpb%g\ . jflx/L sfdbf/x?nfO{ sfd k"/f u/]sf] cfwf/df e'QmfgL ul/g] x'¤bf o:sf] hf¤rj'em x'g' kb{% . -1_ ;a} tof/ ul/Psf] ;fdfgx? btf{jfnf Joj;foLsxf¤ lkmtf{ cfPsf]
% . -2_ v]/ uPsf] jf lju|]sf] ;fdfgsf] nflu lbO{Psf] %'̂ -htL{_ &Ls %
-w]/} h;f] Joj;fodf dfGo x'g] vfnsf] :t/ sfod ul/Psf] x'G%_ .
jflx/L >ldsx?nfO{ e'QmfgL lbO{Psf] clen]v / pTkfbg kl/df)fsf] hf¤r ug'{ pkof]uL x'G% .
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-t_ jflx/ hfg nfu]sf] cj:yfsf] ;fdfg jflx/ hfg nfu]s]f ;fdfg ('jfgL x'g nfu]sf] cj:yfdf jf pBf]usf]
(f]sfdf g} ;do ;dodf hf¤r ug'{kb{% . jflx/ hfg nfu]sf] ;fdfgsf] lj:t[t ljj/)f, s/ bfloTj / kl/df)fnfO{ n]Vg / ;xL lahssf] hf¤r ug{ klg ;lsG% .
-y_ %'̂ / pkxf/ w]/}h;f] &"nf sDkgLx?n] cfkm\gf sd{rf/Lx?nfO{ %'̂ d"Nodf vl/b ug{
lbg] / s'g} cj;/df l;Q}df cfkm\gf] pTkfbgx? ljt/)f ug]{ ub{%g\ . olb ;fdfgx? l;Q}df jf pTkfbg nfuteGbf cTolws sd d"Nodf %'̂ lbO{Psf] % eg] pQm ;fdfgdf nfUg] s/ sDkgLsf] nfut d"Nodf nufO{g'kb{% . olb ;fdfg nfut d"NoeGbf cTolws #^L d"Nodf lbO{Psf] % eg] To:tf]df s/sf] lx;fj ubf{ %'̂ lbPsf] d"Nosf] cfwf/df ug'{ kb{% / lx;fj lstfj ;d]t hf¤rj'em ug'{kb{% . o;/L sd{rf/Ln] k|fKt u/]sf] ;fdfg÷pkxf/ cfos/ k|of]hgsf] nflu cfodf u)fgf ubf{ sd{rf/Lsf] cfodf ;dfj]z x'g] gx'g] eGg] tkm{ klg ljrf/ ug'{kb{% .
-w_ ;Da$ u||fxsnfO{ ljqmL ;do ;dosf] ljqmL clen]vx? lj:t[t ?kdf hf¤r ug'{sf] ;fy} s/bftf
/ u|fxsaLrsf] ljz]if ;DaGwnfO{ x]g'{kb{% . o;sf s]xL nIf)fx? M
-1_ gfddf ;dfgtf
-2_ lnld^]* sDkgLaLr ;DjGw b]vfpg] kqfrf/
-3_ ;dfg ;+rfnsx?
-4_ Ps} JolQmnfO{ &"nf] kl/df)fsf] ljqmL cflb ljz]if ;DaGw :yflkt ePsf] % eg] ljqmL ljhssf] d"Nodf ljz]if Wofg lbg'kb{% . ljqmL d"No sd b]vfOPsf] % / cfk"lt{stf{nfO{ cGo?kdf km/s d"No ;f]wegf{ ul/Psf] %, ljz]if %'̂ lbO{Psf] % ? x]g'{ kb{% . vl/bstf{ / ljqmLstf{aLr ;DjGw x'g' ck/fw xf]Og t/ ahf/ d"NoeGbf sd d"Nodf ;DalGwtnfO{ j:t' jf ;]jf ljqmL ug'{ ck/fw xf] . ljz]if ;DjGw ePsf] vl/bstf{n] lt/]sf] d"No c? vl/bstf{nfO{ klg k|fKt x'G% eGg] lglZrttf x'g' kb{% .
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-g_ btf{sf] nflu ;Defljt JolQm s/ k/LIf)fsf] ;dodf ;f] s/bftfnfO{ ;fdfg jf ;]jf cfk"lt{stf{ d"No
clej[l$ s/ jf cfos/df btf{ ePsf] jf btf{ x'g'kg]{ xf], xf]Og eg]/ x]g'{ kb{% . s'g} cjlwsf] vl/b ljhsx? %fgL ltgLx?nfO{ btf{ePsf] -:yfoL n]vf gDj/ / d"No clej[l$ s/ ;dfj]z ePsf]]_ / btf{ gePsf] -d"No clej[l$ s/ pNn]v gul/Psf]_ %'̂ \ofpg] . d"No clej[l$s/df btf{ ePsf ljhsx?af^ s]xL JolQmx? %fGg] / pgLx?sf] k]zf, Joj;fo ;DjGwL lj:t[t ljj/)f -h:t} gfd, &]ufgf cflb_ lng] . o;}u/L btf{ gePsf JolQmx?dWo] w]/} &"nf] d"No pNn]v ePsf ljhsx? %fgL ltgLx?sf] Joj;fo;DjGwL lj:t[t ljj/)f lng' kb{% . s/ k/LIf)f ubf{ hlxn] klg %*\s] hf¤r ug]{ kmf/fd ;fydf /fVg h?/L x'G% .
-k_ lghL p@]Zosf] nflu k|of]u ePsf] ;fdfg
s/bftfn] lghL k|of]u jf pkef]u u/]sf] ;fdfgdf d"No clej[l$s/ gnufpg] t/ vl/b ul/Psf o:tf ;fdfgx?df s/ bfjL ug]{ ;Defjgf /xG% . d"No clej[l$s/ P]g cg';f/ lghL k|of]u jf pkef]u u/]sf] ;fdfgdf klg s/ nfUg] Joj:yf % . ;fdfGotofM To:tf] cfj:yfdf s/ nfut d"Nodf nufO{G% . o; k|sf/ d"Nox? Joj;flosf vftfsf ;fy} d"No clej[l$ s/df klg u)fgf ug'{ kg]{ x'G% . cfos/ P]g, 2058 sf] bkmf 21 cg';f/ JolQmut jf lghL k|s[ltsf o:tf vr{nfO{ cfos/ u)fgf ubf{ s^[L ug{ gkfpg] Joj:yf ePsf] x'¤bf o:tf vr{nfO{ cfos/sf] u)fgfdf ;dfj]z ul/Psf] lglZrt ug'{ kb{% .
-km_ s/ %'̂ ePsf ;fdfgsf] vl/b
s/bftfn] s/ %'̂ ePsf ;fdfgsf] vl/b u/]sf] eP s/sf] bfjL ug{ kfO{b}g . t/ To:tf] ;fdfg ljqmL ubf{ eg] d"No clej[l$ s/ nfUg ;Qm% . s/bftfn] To:tf] ljqmL gb]vfO{ s/ %Ng ;Sg] x'¤bf s/ k/LIf)fsf] ;dodf clws[tn] o:tf ljifonfO{ klg ljrf/ ug'{ kb{% .
-e_ cu|Ld e'QmfgL
d"No clej[l$ s/ P]g, 2052 sf] bkmf 6 cg';f/ cu|Ld e'QmfgL s/of]Uo x'g] x'¤bf ;fwf/)ftofM cu|Ld e'QmfgL ubf{ klg s/bftfn] uNtL u/]sf] x'g
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;Sg] ePsf]n] s/k/LIfsn] ljz]if lgu/fgL /fVg'kb{% . ljqm]tfn] cu|Ld e'QmfgLnfO{ ljqmL vftf / rfn" bfloTjdf /fVg'kb{% eg] vl/bstf{n] cu|Ld e'QmfgLnfO{ vl/b / gub jf a}+s *|\fkm\̂ e'QmfgL egL clen]v ug'{kb{% .
-d_ tnaL ljj/)fsf] k/LIf)f
cfos/ P]g, 2058 sf] cg';"rLF1 df pNn]v ePsf] %'̂ eGbf sd{rf/Lsf] cfo a(L ePdf /f]huf/bftfn] kfl/>lds lb+bf g} clu|d ?kdf cfos/ s§f -TDS_ ug'{kb{% . /f]huf/bftfn] lbg] ;'ljwf÷kmfO{bfx?nfO{ klg s]xL xb;Dd cfos/sf] bfo/fleq kfl/Psf] x'gfn] z'?df g} cfos/ s§f ug'{kb{% . P]gsf] bkmf 8 n] s'g xb;Ddsf ;'ljwf÷kmfO{bfnfO{ cfodf ;dfj]z ul/G% eGg] jf/]df pNn]v u/]sf] % . cfosf] u)fgf ubf{ o:tf ;'ljwf÷kmfObfnfO{ ;xL d"Nof+sg u/L clu|d s/ s^[L ul/Psf] %, %}g eGg] k|Zg p&\g ;Qm% . btf{ ePsf] /f]huf/bftfsf sd{rf/Lsf] tnjL ljj/)f sDtLdf Psjif{ la/fP/ k/LIf)f ug'{ kb{% . of] k/LIf)f /f]huf/stf{sf] tnaL ljj/)f x]g{df ;Lldt x'G% tfklg sd{rf/LnfO{ s]xL ;'ljwf÷kmfO{bf jf sd{rf/Lsf] s'g} JolQmut vr{sf] zf]wFegf{ u/]sf] % %}g eGg] s'/fnfO{ olsg ug{ -cg';"rL-10_ /f]huf/bftfsf] vftf / vl/b ljhsx? klg x]g{ h?/L x'G% . k|fKt ug]{ ljz]if ;'ljwf÷kmfObfx?M h:t},
wf/f ljh'nL ;'ljwf ;xLtsf] cfjf; Joj:yf,
rfns, dfnL jf cGo #/fo;L ;xfossf] Joj:yf,
vfgf jf dgf]/`hgsf] Joj:yf,
lghL k|of]usf] nflu uf*Lsf] Joj:yf,
]̂nLkmf]gsf] Joj:yf,
aLdfsf] Joj:yf,
e|d)fsf] Joj:yf /
jhf/ b/ eGbf sd Jofhb/df ¥)f pknJw u/fpg] Joj:yf .
o;}u/L cWoIf, ;+rfns ;b:ox? / k|d'v c+lzof/x?n] Go"gtd kfl/>lds, d'gfkmf jf nfe lng] u/L cGo ljleGg tl/sfn] yk /sdx? lgsfNg] k|rng x'g ;Qm% . o;/L lnPsf] /sd ;w}+ j/fj/ h:tf] b]lvg] / To:df s'g} Jofhsf] lx;fj ul/Psf] %}geg] To:tf] /sdnfO{ s/of]Uo
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dfg]/ cWoIf, ;+rfnsx? / k|d'v c+lzof/x?af^ z'?df g} clu|d s/s§f ug{' kb{% .
-o_ k|df)fLs/)f
cfos/ P]g 2031 sf] bkmf 87, 88 / 89 df Joj:yf u/] cg';f/ clu|d s/ s^[L u/]sf] % %}g %fglag ug]{ .
-/_ cfodf ;dfj]z x'g]
s/ k/LIf)f ug]{ ;d'xn] Joj;fo /÷jf nufgLsf] cfo u)fgf ubf{ cfos/ P]g, 2058 sf] bkmf 7 / 9 n] u/]sf] Joj:yfg';f/ u)fgf ul/Psf] % %}g egL hf¤ra"em ug{' kb{% .
-n_ s/of]Uo cfoaf^ s§f x'g]
s'g} JolQmsf] s/of]Uo cfojf^ vr{ s^[L ug{ kfpg] eP ;f]sf] k'g/fjnf]sg ubf{ s]xL ;fdfGo l;$fGtnfO{ Wofg lbg' k%{ .
-s_ ;f] cfo jif{df ePsf,
-v_ ;f]af^ ePsf,
-u_ Joj;fo jf nufgLjf^ cfo cfh{g x'g] sfo{df ePsf, vr{ dfq s^[L ug{ kfOG% -cfos/ P]g, 2058 sf] bkmf 13_ .
vr{ s^[Lsf] nflu oL tLg} cj:yf k"/f x'g'kb{% gq ;Defjgf x'+b}g . o;}n] cfos/sf] s/ k/LIf)f ubf{ s§L ul/Psf] k|s[lt / cj:yfnfO{ b[li^ut u/L ltgLx? Joj;fo jf nufgLsf] sf/f]jf/;¤u ;DjlGwt %g\, %}gg\ / To:df lghL vr{x? ;dfj]z % %}g eGg] osLg ug{' kb{% .
-j_ Jofh s§f
cfos/ P]g, 2058 sf] bkmf 14 cg';f/ Joj;fo jf nufgLsf] sf/f]jf/ ubf{ ePsf] Jofh vr{ s§L ug{ ;lsG% . Jofh ltg{' kg]{ ;fk^Lsf] /sd Joj;fosf] nflu vl/b ePsf] ;DklQ jf pTkfbgsf] nflu k|of]u ePsf] j:t' ;¤u ;DjlGwt x'g' kb{% . ;fk^ lnPsf] ¥)f s'g p@]Zosf] lgldQ k|of]u ePsf] % / To;jf^ s] xfl;n eof] a'em\g' k%{ . lsgls, o;n] s;/L Jofh s^[L ug]{ eGg] s'/fnfO{ O+lut ub{% . Jofh vr{nfO{ Joj;flos vr{ / lghL vr{df %' \̂ofpg cfjZos % . of] s'/f
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jf:tljs n]gb]g / s'g cj:yfdf ;fk^ lnO{Psf] xf] eGg] s'/fdf lge{/ ub{% .
-z_ Jofkf/ df}Hbftsf] nfut s§L
cfos/ k|of]hgsf] nflu s/bftfsf] s/ k/LIf)f ubf{ s/bftfsf] df}Hbftsf] d"Nof+sgnfO{ Wofg lbg'kb{% . s/ of]Uo cfosf] u)fgf ubf{ df}Hbftsf] d"Nof+sg ug'{{ dxTjk")f{ c+usf] ?kdf lnOG% . df}Hbftsf] d"Nof+sg ug]{ laleGg tl/sfx? %g\ . cfos/ P]gsf] bkmf 12 n] df}Hbftsf] d"Nofs+g ug]{af/] JofVof u/]sf] % . s/ clws[tn] s/ k/LIf)f ubf{ o; jif{sf] clGtd df}Hbft csf]{ jif{sf] z'? df}Hbftdf ;dfj]z u/]sf] tyf cfGtl/s /fh:j ljefun] lnlvt cg'dlt glbP;Dd k|To]s jif{ Pp }̂ tl/sf ckgfPsf] % %}g eGg] jf/]df %fgljg ug'{ kb{% .
-;_ lglZrt ;Ldf tf]lsPsf s^[Lx?
cfos/ k|of]hgsf] nflu vr{ jfkt s^[L ug]{ ljleGg k|fjwfgx? dWo] lglZrt ;Ldf tf]lsPsf]df lgDg lzif{sx? kb{%g\ . h:t},
-s_ dd{t / ;'wf/ vr{ -cfos/ P]g bkmf 16_
-v_ k|b'if)f lgoGq)f vr{ -cfos/ P]g bkmf 17_
-u_ cg';Gwfg / ljsf; vr{ -cfos/ P]g bkmf 18_
cfos/sf] nflu s/ k/LIf)f ubf{ ;Ldfx? gfl#Psf] % %}g osLg ug'{ cfjZos % .
-if_ x|f; s§L
cfos/ P]g, 2058 sf] bkmf 19 / cg';"rL -2 df x|f; s [̂Lsf] lx;fj ug]{ tl/sfsf jf/]df pNn]v ul/Psf] % . Joj;fo jf nufgLdf k|of]u ePsf] ;DklQdf dfq x|f; s§L ug{ kfO{G% . s'gdf of] vr{ ePsf] % eGg] s'/fsf] osLg ug'{ kg]{ x'G% . cg';"rL-2 cg';f/ x|f; s§Lsf] lgldQ ;DklQnfO{ 5 efudf juL{s/)f ul/Psf] % . ;DklQsf] juL{s/)f &Ls % %}g hfRg' kb{% . olb z+sf nfu]df ef}lts k/LIf)f g} ug'{ kb{% . ef}lts k/LIf)fn] Joj;fo jf nufgLsf] ;DaGw :yflkt ug{ klg d@t ug{ ;Sb% . x|f; s§L ul/Psf]
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;fdfg Joj;flos k|of]hgdf dfq k|of]u ePsf] % jf lghL k|of]hgdf ;d]t k|of]u ul/Psf] % eGg] s'/fdf ljz]if Wofg lbg' kb{% . o;sf] nflu uf*L, df]̂ /;fO{sn, #/ / sDKo'̂ /x? s'g cj:yfdf %g\, cfjZos k/] :ynut ?kdf k/LIf)f ug'{ pkof]uL x'G% .
-z_ gf]S;fgL s§L
cfos/ P]g, 2058 sf] bkmf 20 n] Joj;fo jf nufgLjf^ ePsf] gf]S;fgL s^[L ug]{ jf/] Joj:yf u/]sf] % . d"No clej[l$ s/ k|of]hgsf] nflu hf¤r e|d)f nflu jf s/ k/LIf)fsf] nflu e|d)fdf hf¤bfb]lv ;fwf/)f vfnsf q'̂ Lx? s] s] x'g ;Sb%g\ eGg] s'/f cg';"rL-1 -s_ df pNn]v ul/Psf] % . cfos/sf ;DjGwdf kl% ;dfj]z ul/g] % .
4=5= ;fdfGo k'g/fjnf]sg ;fdfGo k'g/fjnf]sgn] Joj;fosf] lqmofsnfk, k|efjsfl/tf / :yfloTjsf jf/]df d"Nof+sg ug'{sf] ;fy} o;sf] sf/f]jf/sf] t'ngfdf, gfkmf ug{ ;Sg] Ifdtfsf] cfwf/df ljut jif{x?df ltb}{ cfPsf] d"No clej[l$ s/ / cfos/sf] jf/]df ;dLIff ug'{ /x]sf] x'G% . o:tf]df clws[tn] lx;fj lstfjx? lj:t[t ?kdf x]b}{gg\ t/ Joj;flosf] lqmofsnfkx? h:t} pTkfbg, vl/b / ljqmLx? vftfdf clen]v ul/Psf %g\ %}gg\, ut ljutsf ljj/)f cg';f/ cfos/ / d"No clej[l$ s/ lt/]sf] &Ls % %}g lglZrt ug]{ tkm{ Wofg lbG%g\ . cyf{t, jif{sf] s"n ljqmL Jofkf/ vftfl;t / d"No cljej[l$ s/sf] 12 dlxgfsf] ljj/)f;¤u ldN% ldNb}g le*fpg' kb{% . lj:t[t÷;+o'Qm s/ k/LIf)f ug]{n] rflxg] hfgsf/L k|fKt ePdf o; k|sf/sf] k'g/fjnf]sg ug'{ kb{% . of] d"No cjlej[l$ s/ lkmtf{ dfu ug]{ s/bftfsf] ljj/)f hf¤r ug{df pkef]uL x'g ;Qm% . 4=6= clGtd sfo{ s/ n]vfk/LIf)fsf] sfo{ k"/f ePkl% clws[tx?n] -s_ s/ k/LIf)fsf ;Gbe{df ul/Psf] ;a} lqmofsnfkx?sf] oy]i^ hfgsf/L
clen]v ul/Psf] % %}g lglZrt ug]{ . ljz]if ?kdf n]vfk/LIf)f k|ltj]bg
37
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k"/f ug{ rflxg] cfjZos hfgsf/Lx? lj:t[t ?kdf ;dfj]z u/L l^lkPsf] lglZrt ug]{ .
-v_ k/LIf)fsf] qmddf km]nf kfl/Psf q'^Lx?sf] ;f/f+z agfpg] . of] cj:yfdf
s/ lgwf{/)f jf cltl/Qm s/ lgwf{/)f ug{sf] nflu lx;fj ug{ ;Dej x'g g;Sg] ePdf ;f] sfo{ sfof{nodf uP/ k"/f ug{ oy]i^ hfgsf/Lx? %, %}g lglZrt ug]{ .
-u_ sf/f]jf/sf ;DaGwdf dflns jf lhDd]jf/ JolQm;¤u cGt/jftf{ lng]
qmddf g} cfk'mn] s/ k/LIf)fsf] qmddf kfPsf s'/fx?sf] hfgsf/L u/fpg] . b]lvPsf q'̂ Lx?, ltg{ jf¤sL s/af/] /fo ;Nnfx lbg] . s/ lgwf{/)f jf cltl/Qm s/ lgwf{/)f ug{ gEofOPsf] eP oyf;dodf s/ lgwf{/)f u/L ;"rgf ug]{ hfgsf/L lbg] / ;+ej eP b]lvPsf q'̂ Lx?sf ;DaGwdf s/bftfsf] ;xdlt lng] .
-#_ cfos/ / d"No clej[l$ s/sf jf/]df s/bftfsf] s'g} lh!f;f eP ;f]sf]
hjfkm lbg] / tTsfn hjfkm lbg g;lsg] eP kl% hjfkm lbg] s'/f jtfO{ pQm s'/fx?nfO{ l^kf]̂ u/L /fVg] . s/bftf;¤u ug{] Jojxf/sf nflu ;+w} d"No cjlej[l$ s/ / cfos/ ;DaGwL k'l:tsfx? ;fydf /fVg] .
-~_ s/ k/LIf)fsf] sfo{nfO{ ;¤w} tf]lsPsf] ;doleq ;Dkfbg ug{ k|oTgzLn
/xg' kg]{ . 5= s/ k/LIf)fsf] k|ltj]bg 5=1 k|ltj]bg tof/ ug{ rflxg] cfjZos hfgsf/L sfo{ k"/f ePkl% clws[tx?n] cg';"rL-5 df lbP cg';f/ n]vfk/LIf)f
k|ltj]bg ;s];Dd rf+*f] a'emfpg' kb{% / l^k]sf j'+bfx?nfO{ ;d]̂ \g' kb{% .
k|ltj]bgdf ;dfj]; ug}{ kg]{ M
-s_ cfwf/e"t hfgsf/L Joj;fosf] cfwf/e"t s'/fx? h:t}MF gfd, &]ufgf, ]̂lnkmf]g, km\ofS;, :yfoL n]vf gDj/, btf{ ePsf] ldlt / lhDd]jf/ dflnssf] gfd n]Vg'
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cfjZos % . zfvf÷k|zfvfx?, s/of]Uo / s/ %'̂ ljqmL÷vl/b / cfoft÷lgof{t klg n]Vg' cfjZos % . cfwf/e"t hfgsf/Ldf s'g} lsl;dsf ljz]if pNn]v ug'{kg]{ ljifo b]lvPdf cfGtl/s /fh:j sfof{nosf] ;DjlGwt zfvfnfO{ vj/ u/L ;j} s/bftfn] yfxf kfpg] Joj:yf ug'{ kb{% . -v_ ;fdfGo hfgsf/L
e|d)fsf] p@]Zo, ldlt, ;do / cjlw h:tf ;fdfGo hfgsf/Lx? clen]v ug'{ kb{% . e]̂ u/]sf] JolQmsf] gfd / p;sf] kb -:yfg_, jfx\o n]vfk/LIfs / s/bftfsf] vftf /fVg] Joj:yfsf] lj:t[t ljj/)f klg n]Vg' cfjZos % . -u_ s/ k/LIf)f hfgsf/L tn pNn]lvt hfgsf/Lx? pNn]v ug'{ cfjZos % M
-1_ s/ k/LIf)f ul/Psf] cjlw
-2_ s/ bfloTj
-3_ s/of]Uo cfo
-4_ lgof{t
-5_ d"No clej[l$ s/ %'̂ df ljqmL
-6_ s/of]Uo vl/b÷lgof{t
-7_ s/ %'̂ sf] vl/b÷sRrf kbfy{ (Input)
-8_ jf;nft
-9_ d'Vo sRrf kbfy{sf] lj:t[t ljj/)f
-10_ cfo pTkfbg ;fdu|L÷;fdfgsf] lj:t[t ljj/)f
-11_ d"Vo tof/L ;fdfgsf] lj:t[t ljj/)f
-12_ cfos/sf] ls:tfjGbL e'QmfgLsf] lj:t[t ljj/)f
-13_ d"No clej[l$ s/÷cfos/sf] lj:t[t ljj/)f
-14_ lgof{t cfosf] lj:t[t ljj/)f -/sd / kl/df)f_ .
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-#_ s/ k/LIf)fsf] tof/L
s/ k/LIf)f ug{ hfg'eGbf cufl* /fd|f] tof/L x'g' cfjZos % . dfly pNn]lvt s'/fx?n] s/bftfsf] jf/]df s/k/LIfsnfO{ k|z:t hfgsf/L lbG% . hfgsf/Lx?jf^ b]lvPsf] z+sf:kb &fp¤df jf:tljstfdf cfwfl/t eP/ ljZn]if)f / t'ngf ug'{ kb{% . glthfnfO{ b'j} s/ k/LIf)fsf If]q -d"No clej[l$ s/ / cfos/_ df ePsf] z+sf:kb &fp¤x? l^Kg' / tflnsf jgfpg' kb{% . tflnsfnfO{ cem ljqmL, vl/b, vr{, df}Hbft, d"Nof+sg / n]vfk/LIf)fsf] jf;nftjf^ cGo >]qx?df %'̂ \ofpg' kb{% . tflnsfdf n]lvPsf ljifosf ;DjGwdf cfkmgf ;fyL / Joj:yfkgl;t %nkmn u/L cfjZos b]lvPdf ;+zf]wg ug'{ kb{% -cg';"rLF1 n] s]xL du{lgb]{zg lbG%_ . -~_ s/ k/LIf)fsf] glthf
-1_ s/ k/LIf)fsf] hf¤r / glthf tof/ ubf{ logLx? lj:t[t ?kdf tflnsfdf pbfx/)fx? lbP/ n]Vg' kb{% . s'g ldltdf sltj^f ljhsx? jf cGo ljj/)fx?sf] %fgljg ul/of], gub vftfsf] %*\s] hf¤r jf a}+s vftfsf] hf¤r s] s;/L ul/Psf] %, cflb .
-2_ s/ k/LIf)fsf] lj:t[t ljj/)fdf olb s/ lgwf{/)f ul/Psf]
xf] eg] k|tj]bgdf lgwf{/)f ul/Psf] /sdsf] ;f/f+z, lx;fj u/]sf] tl/sf tyf lgwf{/)fsf k'i \̂ofO{x? ;dfj]z ug'{ kb{% . lgwf{/)fsf] sfuhkq klg ;+nUg ug'{ kb{% .
-3_ kQf nfu]sf clgoldttfx? / u/]sf] sf/jfxL .
-r_ pNn]vgLo ljifodf hfgsf/L u/fpg %nkmn
-1_ ljz]if s'/fdf s/bftfnfO{ lbOPsf] lg)f{o
-2_ cGo s'/f, h;n] s/bftfsf] eljiodf /fh:j lgoGq)fdf c;/ kfb{% .
-%_ &"nf] nufgL
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-h_ cg'udgM- cfufdL e|d)fdf ljrf/ ug'{kg]{ / cg'udg ug'{kg]{ ljifox?
k|ltj]bg s/bftfsf] kmfOndf /fVg' kb{% . k|ltj]bg tof/ ePkl% / s'g} klg cg'udgsf] sf/fjfxL ug{ s/bftfsf] kmfOnnfO{ -o; k'l:tsfsf] 6=5=4 efu c'g;f/_ sf/jfxL ug{ ^f]nL g]tfnfO{ lbg' kb{% . k|ltj]bgx? slDtdf klg 6 jif{;Dd ;'/lIft /fVg' kb{% .
5=2 ulNt b]lvPkl% ul/g] sf/jfxL x/]s e|d)fkl% s]xL sf/jfxLsf] cg'udg ug}{ kb{% . o;sf] nflu cg';"rL-5 df k"/f / lj:t[t k|ltj]bg ;dfj]z x'G% . d"No clej[l$ s/ tof/Lsf] nflu cg';"rL-6 df lbPsf] sDKo'̂ / hfgsf/L kq / cg';"rL-7 sf] lgwf{/)f kmf/fd k|of]u ug'{ kb{% . k|ltj]bgsf] ljifo, e]̂ sf] lsl;d / kfOPsf] cj:yf cg';f/ km/s x'g ;Sb% . s/ %nL u/]sf] z+sf gePtfklg sd d"No clej[l$ s/ jf cfos/ lt/sf] s'g} uNtL e]l^Pdf cfos/ ljZn]if)f u/L s/ bfloTj osLg ug'{ kb{% . ;f] s'/f s/bftfnfO{ hfgsf/L u/fpg' kb{% / ;Dej ePdf lx;fjdf p;sf] ;xdlt / s/sf] /sd lt/fpg' kb{% . olb #^L s/ e'QmfgLsf] lx;fj ug{ ;lsb}g jf s/bftf /sd ltg{ jf¤sL % eGg] s'/fdf /fhL gePdf p;nfO{ cfjZos clen]v /fvL /fVg ;Nnfx lbg' kb{% . To;kl% logLx?nfO{ sfof{nodf NofP/ km]l/ lx;fj u/L k'gM lglZrt ug'{ kb{% . s'g} klg vftf jf clen]vx? Jofkfl/s If]qjf^ Nofp¤bf kq lbg' kb{% / ltgLx? oyf;Dej rf+*} lkmtf{ ug'{ kb{% . vftf / clen]v NofPsf] / lkmtf{ u/]sf] ldlt k|ltj]bgdf pNn]v ug'{ kb{% . 5=3 sDKo'̂ / hfgsf/L (advice) /l;b clws[tsf] s'g} klg sfd k"/f ePkl% sDKo'̂ / dfkm{t hfgsf/L lbg] -advice_ kmf/d eg'{ kb{% . o;n] sDKo'̂ /df ePsf] kmf/fdnfO{ cWofjlws jgfO{ j(L hfgsf/L lbG% . o:tf] kmf/d k|ltj]bgdf ;+nUg ug'{ kb{% . s/bftfsf] kmfOn, k|ltj]bg / kmf/d ^f]nL g]tfnfO{ lbO{G% . 5=4 ^f]nL k|d'vn] ug{] sfo{ ;d"xsf] ;b:on] tof/ kf/]sf] s/ k/LIf)f k|ltj]bg ^f]nL k|d'v dfkm{t cfpg' kb{% . p;n] M-
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-s_ ul/Psf] sfd ;j} k"j{ tof/L ul/Pcg';f/ g} ePsf] / k|ltj]bgsf] pknJwL ;+Gtf]ifhgs / P]g÷lgodleq ePsf] lglZrt ug]{ .
-v_ s'g} klg lbPsf] lg)f{o &Ls ePsf] lglZrt ug]{,
-u_ s'g} klg s/ lgwf{/)f jf cltl/Qm s/ lgwf{/)fsf] tl/sf, lx;fj &Ls % / k'i \̂of+O{ % eg]/ hf¤Rg] / kmf/fddf ;xL ug]{ .
-#_ sDKo'̂ / kmf/fd hf¤r ug]{ / To;df lbPsf] hfgsf/L &Ls ePsf] lglZrt ug]{ .
To;kl% kmfO{n / k|ltj]bgnfO{ clen]v sIfdf /fVg k&fpg' k%{ . sDKo'̂ / km/dnfO{ ;d"x ldnfO{ k|jfxsf] (Baching and transmission) sfdsfnflu ;DjlGwt zfvfdf k&fpg' kb{% . ^f]nL k|d'vn] sDKo'̂ /df /flvPsf] hfgsf/Lx? &Ls % egL lglZrt ug{ cg'udg ug'{ kb{% . 5=5 s/ lgwf{/)f cfb]z k&fpg] clwsf/ lgDg cj:yfdf lge{/ ub{% -
-s_ Dofbleq s/ ljj/)f k]z gu/]df,
-v_ cw'/f] jf q'̂ Lk")f{ s/ ljj/)f k]z u/]df,
-u_ em'&\&f s/ ljj/)f k]z u/]df,
-#_ s/sf] /sd sd b]vfPsf] jf &Ls gePsf] eGg] s/ clws[tnfO{ ljZjf; ug{'kg{] sf/)f ePdf, /
-~_ cfk"lt{ d"Nodf Go"g lahsLs/)f u/]sf] eGg] s/ clws[tnfO{ ljZjf; ug{'kg{] sf/)f ePdf .
;j} h;f] s/ clws[tn] s/ lgwf{/)f u/]sf] cfb]z dfly pnn]lvt -v_ b]lv -#_ ;Ddsf] cj:yfdf lbg]% . s/ ljj/)f ;dodf gj'emfPdf ;fwf/)ftof sDKo'̂ /n] l;w} s/ lgwf{/)f u/L lbG% .
5=6 Joj:yfksLo / ;+zf]lwt s/ lgwf{/)f s/bftfn] ltg'{kg]{ eGbf sd cfos/ jf d"No clej[l$ s/ lt/]sf] s/ clws[tn] k'i^L ug{] k|df)f ePsf] cj:yfdf o:tf] s/ lgwf{/)f ug'{ kb{% . 5=7 s/ lgwf{/)fsf] lx;fj s/ lgwf{/)fsf] lx;fj ug]{ tl/sf s/ k/LIf)fsf qmddf kQf nfu]sf] clgoldttfsf] cfwf/df km/s km/s x'G% . d"No clej[l$ s/sf] lx;fj ug]{
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pbfx/)fsf] nflu æd"No clej[l$ s/ k'l:tsfÆ / cfos/ lgwf{/)fsf] pbfx/)f æcfos/ k'l:tsfÆ df x]g'{ kb{% . 6= btf{ vf/]hL / tnjL ljj/)fsf] s/ k/LIf)f d"No clej[l$ s/sf] btf{ vf/]hL tyf clu|d s/ s^[L ;DjGwdf Ps?ktfsf] nflu kmf/fd jgfOPsf] % . btf{ vf/]hL k|s[ofnfO{ ;lhnf] kfg{ kmf/fddf lgoGq)f ug]{ lqmofsnfk (Acts) lbOPsf] % . kmf/fd cg';"rL-11 / 12 df lbOPsf] % . 7= d"No clej[l$ s/ lkmtf{sf] nflu e|d)f
d"No clej[l$ s/ lkmtf{sf] nflu x'g] e|d)f vf;u/L sf/f]jf/ k|dfl)ft ug{sf] lgldQ ul/G% . e|d)f ;fwf/)ftof d"No clej[l$ s/sf] j(L /sd 6 dlxgf;Dd lhDd]jf/L ;fl//x]sf] jf lgsf;L ul/;s]sf]df d"No clej[l$ s/ lkmtf{sf] nflu s/bftfn] cg'/f]w u/]df jf lgof{tsf] cj:yfdf ul/G% . kmf/d cg';"rL-13 df lbOPsf] % / lgoGq)f ug]{ lqmofsnfk ;d]t % . 8= Joj:yfkgsf] nflu hfgsf/L 8=1 ;fKtflxs k|ltj]bg
xKtfsf] Psk^s k|To]s ^f]nL k|d'vn] k|ltj]bg tof/ ug'{ kb{% . h:df F
-s_ k|To]s ;d"xn] k|To]s xKtf e|d)f u/]sf] ;+Vof,
-v_ e|d)f /@ ul/Psf] ;+Vof / To;sf] sf/)f,
-u_ s/ lgwf{/)f hf/Lul/P cg';f/sf] /sd ;dfj]z u/L ;fKtflxs k|ltj]bg sfof{no k|d'vnfO{ a'emfpg' kb{% . s'g} klg e|d)fdf s/bftfn] Hofb} sd e'QmfgL u/]sf] jf s/sf ;DjGwdf dxTjk")f{ ljifo jf kl/)ffd cfpg] ePdf s/bftfsf] kmfOn sfof{no k|d'vnfO{ k|ltj]bg lbg] ;dodf lbg'kg]{% .
8=2 sd e'QmfgLsf] clen]v
-s_ s/bftfsf] gfd / :yfoL n]vf gDj/,
-v_ s/ lgwf{/)f hf/L ul/Psf] ldlt,
-u_ s/ lgwf{/)f u/]sf] /sd,
-#_ s/ bflvnf u/]sf] ldlt / /sd,
-~_ ;d"x ldnfOPsf] (Batching) ldlt
43
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44
8=3 e|d)f k"/f ePsf] k|ltj]bg
k|To]s cfGtl/s /fh:j sfof{non] x/]s dlxgf k|ltj]bg j'emfpg' kb{% . h;df-
-s_ sfof{nosf] sDKo'̂ / tflnsfdf Ps dlxgfdf ePsf] e|d)fsf] nflu ;"rgf k&fPsf] ;+Vof,
-v_ k"/f ePsf] e|d)f ;+Vof,
-u_ sfof{non] s/ lgwf{/)f u/]sf] /sd . cfGtl/s /fh:j sfof{nosf s'g} sd{rf/L ;?jf j('jf eO{ cGoq uPdf cfGtl/s /fh:j ljefun] hfgsf/L lbg' kb{% h;n] ubf{ cfp¤bf] dlxgfdf plrt ;+Vofdf e|d)fsf] sfo{qmd to ug{ d@t ub{% .
Page 48
cg';"rL 8
s/ k/LIf)f k|sf/sf ;f/f+z
s/
k/LIf)fsf
k|sf/÷ljifo
hf¤r e|d)f
cf+lzs k/LIf)f
lj:t[t k/LIf)f
>[v+nfj$
k/LIf)f
;+o'Qm k/LIf)f
tnaL ljj/)f
k/LIf)f
cg';Gwfg
k/LIf)fsf]
p@]Zo
d"=c=s/ lkmtf{ bfjL
hf¤r ug{
gof¤ btf{ ePsf
s/bftfnfO{ lzIff lbg
Ps eGbf j(L If]qx?
jLr ;"rgfsf] cfbfg
k|bfg
sf/f]jf/sf]
clz+s If]q
hf¤r ug{
l;ldt If]q x'g]
Joj;fo
k/LIf)f ug{
cfos/ tyf
d"=c= s/ b'j}
If]qdf ug{
;lsg]
;j} s/of]Uo
sf/f]jf/ hf¤r
ug{
hf]lvdsf
cfwf/df ul/g]
cfjZos k/]df
>[v+nfj@ jf
tnjL
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k/LIf)f ;d]t
;dfjz] x'g]
cfos/ jf
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s'g} Ps
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;lsg]
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;¤u
;Djlgwt
Joj;fosf]
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s/of]Uo
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ef}lts k/LIf)f
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:yndf ul/g]
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ef}lts kl/If)f
sf/f]jf/
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ef}lts
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sf/f]jf/
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6
7
Page 49
6
8
s/bftfsf]
%gf}̂
s/bftfn] k]z u/]sf]
ljj/)f sDKo'̂/
k|)ffnLjf^
s/ lkmtf{sf] nflu bfjL
dfu ePdf
s/bftfsf] egfO{
k|lts[of
jftfj/)fLo kIfjf^
t];|f] d'nsjf^ cg'/f]w
ePdf
k/LIf)f ;¤u ;DjlGwt ljz]if! JolQmx?sf] ;d"x -c
ore
Gro
up_ n]
lgwf{/)f u/]sf] cfwf/df
s/bftfsf] egfO{, ;+s]t ;DaGwL jftfj/)fsf] cfwf/df
ljz]if ;"rgfsf] cfwf/df
s/ ljz]if!sf] ;Nnfxsf] cfwf/df
k/LIf)fsf
cfwf/x?
/fh:j
hf]lvdsf
cfwf/jf^
%flgg]
s/
k/LIf)fjf^
b]lvg]
;d:ofsf]
cfwf/df
;"rgfsf]
cfwf/df
k/LIf)fsf]
of]hgf
;"rgfsf] ;+sng
hf]lvd ljZn]if)f
s/ k/LIf)f / hf¤r e|d)fsf] of]hgf jgfpg]
k/LIf)f
k|lqmof
s/ k/LIf)fdf s/bftfn] k]z u/]sf] ljj/)fsf] ljZj;gLotf hf¤r ug{ s/bftfn] cfjZos hfgsf/Lx? pknJw u/fpg' kb{% s/
k/LIfssf] p@]Zo oyfy{ l:ylt kQf nufpg' ePsf]n] cfjZostfcg';f/ cfkm\gf] /)fgLlt tof/ ug'{ kb{% .
sfof{nodf pknJw ;"rgf / t];|f] kIfn] pknJw u/fPsf] hfgsf/Lsf cfwf/df s/ k/LIfsn] ljj/)f %fgjLg ug'{ kb{% .
Page 50
s/ k/LIf)fsf] e|d)f k|ltj]bgFclen]v kmf/fd -efuF1 e|d)f z'?ug'{ cl# eg]{_ 1= :yfoL n]vf gDj/ M 2= e|d)f z'?u/]sf] ldlt jif{ dlxgf lbg 3= %gf}̂ /@ ul/Psf] ldlt jif{ dlxgf lbg
-sfof{no k|d'vsf] cg'dltjf^ dfq_ 4= e|d)fsf] tl/sf -s'g} Psdf lrGx nufpg]_ s/ k/LIf)f lj:t[t 10 cf+lzs 11 hf¤r e|d)f s/ lkmtf{sf] k/LIf)f 21 clGtd ljj/)fsf] hf¤r 22 s/ %lnPsf] cg'dfg 23 s/bftfsf] cg'/f]w 24 s/btf{ ePsf s/bftfsf] lzIffsf nflu e|d)f 30
s/ ;+sng e|d)f 40 5= s/ clws[tx?sf] gfd -1_ -2_ 6= clen]vdf hgfPsf] ldlt jif{ dlxgf lbg clen]vdf hgfpg]
45
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s/ k/LIf)fsf] e|d)f k|ltj]bg-clen]v kmf/fd -efuF2 e|d)f ;DkGg ePkl%_ 1= :yfoL n]vf gDj/ M 2= e|d)f ;DkGg ePsf] cjlw jif{ dlxgf lbg 3= e|d)fn] ;d]̂ ]sf] ldlt jif{ dlxgf lbg b]lv jif{ dlxgf lbg 4= s/ k/LIf)fsf] tl/sf -cfjZostfg';f/ lrGx nufpg]_ d"\=c=s/ sf] k/LIf)f 1 cfos/sf] k/LIf)f 2 clu|d s/ s^[Lsf] k/LIf)f 2 cGtMz'Nssf] k/LIf)f 4 5= lx;fj lstfj /fVg] tl/sf x:t lnlvt n]vf 1 -s'g} Psdf lrGx nufpg]_ sDKo'̂ / n]vf 2 6= hf]lvdsf sf/)fx? -cfjZostfg';f/ lrGx nufpg]_ cJojl:yt n]vf k$lt 1 cJojl:yt tl/sfsf] kmfOln~ 2 cfly{s b"/fj:yf 3 ;Lldt qm]tfdf lge{/ 4 ;Lldt cfk"lt{stf{df lge{/ 5 ljhs ljgf gubdf &"nf] kl/df)fsf] ljqmL 6 cfGtl/s lgoGq)fdf sdhf]/L 7 ldl>t sf/f]jf/x? 8 7= s/ k/LIf)sf] /sd d"=c=s/ ? === === === === cfos/ ?= === === === === cGtMz'Ns ? === === === === 8= s/ lgwf{/)f
zLif{s s/ Jofh hl/jfgf yk b:t'/ d"=c=s/ cfos/ cGtMz'Ns
9= uNtLsf sf/)fx? -cfjZostfg';f/ lrGx nufgpg]_
46
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n]vf ;DjGwL uNtLx?
ljqmL n'sfOg' 10
k"¤lhut ;fdfgnfO{ vr{df b]vfOg' 11
n]vf+sgdf q'̂ L 12
s/ gnfu\g] -d"=c=s/_ vl/bdf s/ pNn]v ul/g' 13
s/ gnfu\g] vl/bsf] s/ bfjL ul/g' 14
;dfg'kflts ?kdf ul/g] s/ s^[Lsf] unt (+un] lx;fj ul/g' 15
cf+lzs s/ s^[Lsf] lx;fj unt (+un] ul/g' 16 k|zf;lgs uNtLx?
ljj/)f bflvnf gx'g' 20
lx;fj lstfj gx'g' 21
ljqmL ljhsx?sf] cefj 22
vl/b ljhsx?sf] cefj 23 10= s/ clws[tsf] l^Kk)fL
=== === === === === ==== ===
=== === === === === ==== ===
=== === === === === ==== ===
=== === === === === ==== === 11= sd{rf/L÷sfdbf/x? ;+Vof 12= clen]vdf hgfpg]
ldlt M === ===÷ === ===÷=== === jif{ ÷ dlxgf ÷ lbg
47
Page 53
cg';"rL - 1 k")f{ n]vfk/LIf)fsf] nflu tof/L
hfgsf/L ;+sng k")f{ n]vfk/LIf)fsf] nflu tof/L
hfgsf/L ;+sng ldlt / ;xL Wofg lbg'kg]{ (Remarks) ;fdfGo s/bftf k")f{÷;+o'Qm n]vfk/LIf)fsf] nflu lsg %flgof] ?
Gffkmf gf]S;fg vftfx? / jf;nft ;+sng / ljZn]if)f ug{] .
klxn]sf] n]vfk/LIf)f k|ltj]bg / ;xsdL{x?sf] l^kf]̂ sf] cWoog ug{] .
Trial Balance ;+sng / ljZn]if)f ug{] . k|f/lDes j}&s s/bftfsf] sf/f]jf/ :yndf ug{] ls eGg] ;DaGwdf '̂éf] nufpg] .
Joj;fosf] k|sf/
ljQLo kIf
;dfg k|s[ltsf cGo Joj;fosf] ljz]if cj:yfsf jf/]df s/ sfof{nodf hfgsf/L % ? -k|];, jflif{s k|ltj]bg_ lnld ]̂* sDklgsf ;DaGwdf dfq .
n]vf k|)ffnL Joj;fon] ljz]if k|s[ltsf] n]vf k|)ffnL k|of]u u/]sf] % ?
;dfg k|s[ltsf cGo Joj;foLsf] ;dfg cj:yfsf sfuhftx? cWoog ug]{ .
;dfg k|s[ltsf cGo Joj;fosf ljz]if lsl;dsf q'̂ L %g\ ls ?
sfg"gL dfu
j:t' tyf ;]jfsf] u')f:t/ sfod ug{ Joj;fon] ;fj{hlgs ?kdf u')f:t/ lgoGq)f k|dfl)ft ug{] u/]sf] % ?
;dfg lsl;dsf Jofkf/ If]qsf] dxTjsf] nflu s'g} gof¤ P]g kfl/t ul/Psf] % ?
s/bftfsf] ;+:yf
:jldTj Joj;fosf] :jfldTj s;\df % ? JolQm jf lnld ]̂* sDkgLdf ?
cfk;L ;DaGw klxrfg ug{] .
48
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s] k|f]k|fO^/ jf z]o/ xf]N*/sf] :jfldTj jf p;sf] kl/jf/l;t ;DaGwLt c? Jofkf/x? klg pxL &]ufgfdf ;+rfng %g\ ?
s] jf]*{df ;d'bfosf] :jfy{ % ? s] gft]bf/x? jf]*{sf k|ltlglwx? %g\ ?
s] Joj:yfkgdf s]xL kl/jt{gx? ul/Psf %g\? < sd{rf/L ;DaGwx? s] Toxf+ Jofkf/L (owner) / sd{rf/LjLr jf Joj:yfkg / sd{rf/LjLr s'g} ;DaGw % ?
s] Toxf+ sd{rf/Lx?nfO[ ;'ljwfx? lbOPsf]% ? s] ef*fdf k|of]u ePsf] % ? s] s/ ;+:yfx? cf]e/*<fkm\̂ ;'ljwfsf] ?kdf k|of]u ePsf %g\ ?
s] s/bftf ¥)fL % ? s/bftf d"No clej[l$ s/ jf cfos/sf] ¥)fL % ?
n]vfsf] ;DaGwx? n]vf k|)ffnLsf] ;DaGw s/bftfx?n] k]z u/]sf] cfos/ / d"No clej[l$ s/ ljj/)f ;+sng ug{] .
s/bftfsf] lgsf;L / k}&f/L ;DaGwL hfgsf/L (Asycuda) eG;f/ ljefuaf^ ;+sng ug{] .
s/bftfsf d'Vo JolQmx? / Jofkf/sf] d'Vo If]q (line) klxrfg ug{] .
gfkmfFgf]S;fg lx;fa k/LIf)f / hf¤r ug{] . ut ;fnsf] t'ngfdf n]vfsf] ;+Vofdf s]xL kl/jt{g ePsf] % ls ?
s] n]vf k|)ffnL Joj;fosf] k|s[lt / ut ;fn l;t ldNbf] h'Nbf] % ?
s] s/bftfn] xfn} jfXo n]vf k/LIfs km]/]sf] % ? s] gfkmfFgf]S;fg lx;fa / jf;nftn] l;w} ;dy{g u/]sf] b]vfp% ?
cGo cGo >f]taf^ k|fKt hfgsf/L ;fy} a]gfdL JolQmaf^ k|fKt hfgsf/L .
kq klqsfx?af^ k|fKt hfgsf/L . s] s/bftf ;DaGwL c? hfgsf/L k|fKt eof] ?
49
Page 55
cg';"lr-1-s_
d"=c=s/sf] e|d)f tyf n]vf k/LIf)f qmddf b]lvPsf s]xL ;fdfGo clgoldttf
-1_ s/ ljhsdf :yfoL n]vf gDj/ pNn]v gePsf],
-2_ v/Lb÷ljqmL÷c"=c=s/ n]vf vftf÷s/ ljhs÷;+lIfKt s/ ljhs tf]lsPsf] (f¤rfdf gePsf],
-3_ k}&f/Lsf] xsdf k|!fkg kqsf] ldltsf] ;^[f ljnsf] ldlt pNn]v u/]sf],
-4_ d"=c=s/ ;DjGwL sfuhftsf] Jojl:yt kmfoln~ gul/Psf], ljleGg &f¤fpdf %/]/ /fVg] u/]sf],
-5_ s/ ljhssf] klxnf] k|ltdf æs/ ljhsÆ pNn]v ug]{ gu/]sf],
-6_ ;j} k|lt ljhsdf æs/ ljhsÆ pNn]v ug]{ u/]sf]
-7_ *]lj^ / qm]l*^ gf]̂ sf] b'?kof]u ug]{ u/]sf],
-8_ ljb]zL d'b|fdf x'g] ljqmLnfO{ z"Go b/sf] bfjL ug]{ u/]sf]
-9_ ljqmL vftfdf s/ ljhs k|lji^ ubf{ PseGbf j(L ljhssf] Psd'i^ k|lji^ ug]{ u/]sf],
-10_ s/ %'̂ ÷s/of]Uo ljqmL÷v/Lb k|lji^ ug]{ u/]sf],
-11_ *]lj^÷qm]l*^sf] hDdf / ljj/)f j'emfpg] u/]sf],
-12_ s/ ljj/)fdf v/Lb vftfdf pNn]v u/]eGbf j(L s/ /sd bfjL ug]{ u/]sf],
-13_ v/Lb ljnsf] ;Ssn k|ltsf] cefj,
-14_ lgof{t sfuhftx? -k|lttkq, e+;f/ k|!fkg kq, j}+s *|fkm\̂ cflb_,
-15_ ljhsdf l;nl;n]jf/ gDj/ gePsf] :yfoL n]vf g+= xftn] n]Vg] u/]sf],
-16_ cflz+s qm]l*^ bfjL ug'{kg]{ j:t'sf] k"/f qm]l*^ bfjL ug]{ u/]sf] -;jf/L ;fwg / xjfO{ hxfh_,
-17_ s/bftfsf] gfp¤df g/x]sf] cGo JolQmsf] ]̂lnkmf]gdf lt/sf] d"=c=s/ bfjL ug]{ u/]sf],
-18_ lgof{t ljqmLnfO{ z"Go b/sf] dxnsf] ;^[f s/ %"̂ dxndf pNn]v ug]{ u/]sf],
-19_ n]vf g/fvL ;f]em} s/ ljj/)fdf k|lji^ ug]{ u/]sf],
-20_ xf]̂ nsf] ljndf lt/]sf] s/ qm]l*^ bfjL ug]{ u/]sf],
50
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-21_ e+;f/ w/f}̂ Ldf /fv]sf] /sdsf] qm]l*^ bfjL ug]{ u/]sf],
-22_ clu|d e'QmfgLdf s/ c;"n ug]{ u/]sf],
-23_ s/of]Uo d"Nodf ;j} d"No clej[l$ ;dfj]z gug]{ u/]sf],
-24_ s/of]Uo / s/ %'̂ sf] ldl>t sf/f]jf/ ug]{ s/bftfn] ;fdfGo s/bftfn] ;/x k"/f qm]l*^ bfjL ug]{ u/]sf],
-25_ s/ qm]l*^ bfjL u/]sf] ;j} v/Lb ljhsx? jf:tljs s/ cjlw;¤u ;DjlGwt gePsf] -eljiosf] s/ cjlw;¤u ;DjlGwt /x]sf]_
-26_ jf:tljs s/ cjlwdf hf/L ul/Psf] ljqmL ljhsx? eljiosf s/ cjlwdf n]vf+sg ug]{ u/]sf] .
51
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cg';"rL 2 n]vfk/LIf)fsf] r]s ln:^
:yfoL n]vf gDj/ gfd dfly pNn]lvt s/bftfsf] n]vfk/LIf)f ;DaGwL sfo{x?
ljifo (Issue) cjlw ul/of] 1= ;fdfGo
z''? e]̂ df Jofkf/ dflns jf clwsf/ k|fKt clwsf/Ll;t Jofkf/sf] k|s[lt lglZrt ug{ cGt/jftf{ lnOof] .
Jofkf/ dflns jf clwsf/ k|fKt JolQmx?n] atfP cg';f/sf] lqmofsnfkx? ePsf] %, %}g ;l'glZrt ug{ Jofkfl/s If]q e|d)fsf] nflu cg'/f]w ul/of] .
lgj]bg kmf/ddf eP cg';f/ ljj/)f jf:tljstf;¤u le*fOof] h:t} &]ufgf / kmf]g g+a/, :jfldTj÷kl/jt{g ePsf] eP btf{ clwsf/LnfO{ hfgsf/L u/fOof] .
Jofkf/ vftfsf] hf]* gfkmfFgf]S;fg vftf hf]*l;t ?h' ul/of] . s] ltgLx?df Ps?ktf % ?
s] s/bftfn] d"No clej[l$s/ P]gsf] bkmf 16-3_ / bkmf 23 tyf cfos/ P]gsf] bkmf 81 df pNn]v ul/P cg';f/ clen]v /fv]sf] tyf Jojl:yt u/]sf] % ?
2= ljqmL
ljqmL ljhsx? d"No clej[l$ s/ lgodfanLsf] lgod 5 / 6 df pNn]v eP cg';f/ ;j} hfgsf/Lx? tLg k|lt tof/ ul/Psf] % %}g osLg ug{ k/LIf)f ul/of] .
ljhsx?df l;nl;n]jf/ gDj/ /flvPsf] % / ;j} ljhsx? n]vf~sg ul/Psf] % egL ljZj:t x'g Ps cjlwsf] ljhsx? hf¤r ul/of] .
;j} ljqmL ljhsx? clen]v ul/Psf] %, %}g k|dfl)ft ug{ ljqmL ljhsx?, ljqmL n]vf / ljqmL vftf;¤u hf¤r ul/of] .
ljqmLx? s/ nfUg], s/ gnfUg] jf lgsf;Ldf /fd|f]l;t juL{s/)f u/L /fvLPsf] %, %}g ?h' ul/of] .
lgsf;L sfuhkqx? lgsf;L ljqmLsf] ;dy{g ug{sf] nflu kof{Kt %g\ egL ljZj:t eO{of] . lgsf;Ldf lgDg sfuhkqx? x'g ;Sb%g\ M
eG;f/ k|!fkg kq ljb]zL u|fxsnfO{ hf/L Jofkfl/s lahs lgsf;L z'Ns lt/]sf] /l;b ef/lto eG;f/jf^ uPsf] xf] eg] ljn ckm OlG <̂ olb xjfO hxfhaf^ uPsf] xf] eg] Bill of lading j}+ssf] k|tLt kq ;DaGwLt v/Lbstf{;¤u ePsf] v/Lb cfb]z jf kqfrf/
;a} ljqmLx? clen]v ul/Psf] % %}g ?h' ug{ j}+s ljj/)fl;t
52
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ljqmL ljhsx? le*fO{of] . ;a} ljqmL l/s*{ ul/Psf] % %}g ?h' ug{ hxfh ;DaGwL sfuhkq / ;DaGwLt ljqmL ljhsx? hf+lrof] .
s/bftfn] u/]sf] lx;fjx? l&s % egL kSsf ug{ ljqmL vftfdf ePsf] ;+Vofx? hf]l*of] .
pwf/f]df ePsf] ljqmL -Debtors_ ;DaGwLt ljqmL vftfdf r(fOPsf] % %}g ?h' ul/of] .
cu|Ld e'QmfgL ljqmL vftfdf r(fOPsf] %, %}g le*fg ul/of] 3= v/Lbx?
s/ nufOPsf ;j} v/Lb ljhsx?df v/Lbstf{ / ljqm]tfsf] d"No clej[l$s/ / :yfoL n]vf gDj/ ;dfj]z ul/Psf] % %}g le*fg ul/of] .
v/Lb vftfdf cfk"lt{stf{sf] ljhs / cfoft k|!fkg kqx? k|lji^ % %}g x]l/of] . v/Lb vftfdf ePsf] hDdf le*fg ul/of] .
k|tLt kqx?df ul/Psf] e'QmfgL x]g{ j}+s ljj/)f hf+lrof] . v/Lb vftfdf k}&f/L k|!fkg kqx?sf] k|ljli^ le*fOof] .
v/Lbdf lt/]sf] s/ dfu ul/Psf] ljhsx?df dlb/f, dlb/f jgfpg] l:k|̂ jf ldl>t dlb/f h:t} /S;L jf ljo/, uf*Lsf] nflu xNsf k]̂ |f]lnod kbfy{ jf dgf]/`hg vr{x?df nfUg] d"No clej[l$s/ bfjL % %}g hf+lrof] .
xjfO hxfh tyf ;jf/L ;fwg h:tf v/Lbdf lt/]sf] s/ cflz+s b/df dfq dfu ul/Psf] % %}g le*fg ul/of] . -lgod 41_
k}&f/L ubf{ jf:tjdf e+;f/df lt/]sf]] d"No clej[l$ s/ dfq bfjL u/]sf] % %}g ?h' ul/of] . s]xL s/bftfx?n] eG;f/df w/f}̂ Ld /fv]sf] s/ klg dfu u/]sf] b]lvG% . -w/f}̂ Ldf hDdf ul/Psf] d"=c=s/ dfu ug]{ kfO{b}g eGg] Vofn /fVg' kb{% .
s/ of]Uo / s/ %'̂ b'j} lsl;dsf] ljqmL sf/f]jf/ ug{] s/bftfn] v/Lbdf lt/]sf] s/ &Ls lsl;dn] lx;fa u/]sf] % %}g hflrof] .
pwf/f]df ul/Psf] ;a} v/Lb -qm]l*^;{_x? v/Lb vftfdf r(fOPsf %g\ ?
4= ;DklQ
gub df}Hbft lgl/If)f ul/of] . gub /sd hf¤r u/L gub vftf le*fP/ x]l/of] .
df}Hbft lgl/If)f ul/of] . lnPsf] df}Hbft ljj/)f;¤u v/Lb / ljqmL ljhs tyf df}Hbft vftf le*fP/ x]l/of] .
krf; xhf/ eGbf a(Lsf] nufgL lgl/If)f ul/of] . :yfoL ;DklQ df}h'b % %}g tyf s/ of]Uo sf/f]jf/df k|of]u ePsf] % %}g hflrof] .
s/of]Uo sf/f]jf/;¤u ;DaGwLt sfo{df k|of]u ePsf] ejgsf] dfq v/Lbdf lt/]sf] d"=c=s/ bfjL u/]sf] % %}g osLg ug{ ejg lg/LIf)f ul/of] .
53
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cg';"rL-3
-lgod 29 sf] pklgod -1_ ;¤u ;DjlGwt_ >L 5 sf] ;/sf/ cy{ dGqfno
cfGtl/s /fhZj ljefu s/ lgwf{/)f cfb]z
ldlt === === ===
>L === === === === ===
-1_ s/bftfsf] gfd M === === === === ===
-2_ s/bftfsf] &]ufgf M === === === === ===
-3_ :yfoL n]vf gDj/
-4_ s/ lgwf{/)f ePsf] cjlw =================================
-5_ s/ lgwf{/)f ug]{ P]gsf] bkmf ======= tyf lgodfjnLsf] lgod ===================;¤u ;DjlGwt .
lgDgfg';f/sf] s/ /sd ?= ==== ==== ==== === === . -cIf/]kL === === === === ==== === ===_ dfq ltg'{ gkg]{ cyjf kl/jt{g ug'{ kg]{ s'g} &f]; k|df)f eP of] kq k|fKt ug'{ ePsf] 7 lbgleq s/ clws[t ;dIf k]z ug'{ xf]nf . cGoyf of] cfb]z k|fKt ug'{ ePsf] 14 lbgleq >L 5 sf] ;/sf/sf] ;j{;l`rt sf]ifdf bflvnf x'g] u/L === === === === l:yt === === === === a}+s gub . bflvnf ug'{ xf]nf .
s/ lgwf{/)f ug'{kg]{ sf/)fx?
-1_ Dofb leq s/ ljj/)f bflvnf gu/sf]n]
-2_ cw'/f] jf q'̂ Lk")f{ s/ ljj/)f k]z u/]sf]n]
-3_ em'&[f s/ ljj/)f k]z u/]sf]n]
-4_ cGo === === === === === ===
s/ clws[t
54
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s/ cjlw
d"=c=s/ hl/jfgf Jofh hDdf
1= ====== -dlxgf_ ======== -jif{_
2= ====== -dlxgf_ ======== -jif{_
3= ====== -dlxgf_ ======== -jif{_
4= ====== -dlxgf_ ======== -jif{_
5= ====== -dlxgf_ ======== -jif{_
6= ====== -dlxgf_ ======== -jif{_
s'n hDdf ? === === === === === ===
e'QmfgL /l;b
:yfoL n]vf gDj/ === === === === === === af+sL /sd === === === ===
gub bflvnf /sd ==== ==== ==== ===
r]s === === === ====
hDdf === === ==== === -sfof{no k|of]hgsf nflu dfq_
55
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cg';"lr 4 >L 5 sf] ;/sf/ cy{ dGqfno
cfGtl/s /fhZj ljefu sf/f]jf/ le*fg kmf/fd
hf/L ldlt === ===÷ === ===÷=== === s/ clws[t ==== ==== ==== cf=/f=sf= === === === == jif{ ÷ dlxgf ÷ lbg
e|d)f u/]sf] vl/bstf{ ^]lnkmf]g g+= === === ===
ljqm]tf
v/Lbstf{ gfd
&]ufgf
^]lnkmf]g g+= :yfoL n]vf gDj/
ljqm]tf gfd
&]ufgf
^]lnkmf]g g+= :yfoL n]vf gDj/
;fdfg
ljhs g+= ljhs hf/L ldlt === ===÷=== ===÷=== === jif{ ÷ dlxgf ÷ lbg l;=g+= ljj/)f kl/df)f k|lt OsfO{ d"No hDdf d"No hDdf %'^ s/of]Uo d"=c=s/ hDdf e'QmfgL ;DjGwL ljj/)f -ldltM ef}r/ g+=, gub, a}+s cflb_
of] ljhs ;d]t ;dfj]z u/L ljqm]tf / v/Lbstf{jLrdf ePsf] hDdf sf/f]jf/
cjlw === ===÷=== ===÷=== === b]lv === ===÷=== ===÷=== === hDdf /sd ?= ========= jif{ ÷ dlxgf ÷ lbg jif{ ÷ dlxgf ÷ lbg
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cg';"rL 5 >L 5 sf] ;/sf/ cy{ dGqfno
cfGtl/s /fhZj ljefu s/ n]vf k/LIf)f k|ltj]bg
-s_ cfwf/e"t ;"rgfx? 1= s/bftfsf] ljj/)f M gfdM ^]lnkmf]g g+= M &]ufgf df]jfO{n g+= M s/bftf klxrfg÷:yfoL n]vf g+=
km\ofS; g+= M
btf{ ldlt M O{d]n &]ufgf M btf{ ePsf] sfof{no M cfo jif{ M cfo ljj/)f k]z u/]sf] ldlt M
sf/f]jf/sf] %f]^s/L ljj/)f -j:t' jf ;]jfsf] gfd_ Joj;fo÷sf/f]jf/x?
:jfldTjsf] lsl;d M 2= k|f]kfO{̂ /÷;+rfns÷Joj:yfks÷lhDd]jf/ JolQmsf] ljj/)f kb M gfd M kb M gfd M 3= zfvf÷pkzfvfsf] ljj/)f M
4= n]vf k|)ffnL -h:t} d]g'on, sDKo'̂ /, cflb_ M
5= n]vfk/LIfssf] qmddf ;+ks{ /flvPsf] JolQm M
gfd M kb M kmf]g g+= 6= n]vfk/LIfs M
gfd M Jo=k|=k=g+= M
&]ufgf M btf{ ldlt M
^]lnkmf]g÷km\ofS; M >])fL M
df]jfO{n g+= M O{d]n &]ufgf M
7= s/k/LIf)fsf] nflu %gf}̂ ldlt M
s'g} ljifo jf ljj/)fsf[] nflu %'̂ \ofO{Psf] &fp¤ (Space) gk'Ug] cj:yfdf k|ltj]bgsf] v)*, gDj/ / k[i& ;+Vof pNn]v u/L k|ltj]bgsf] cGTodf k[i& yKb} hfg] . pbfx/)fsf] nflu æs/bftfsf] &]ufgfÆ n]Vg] k|of]hgsf] nflu lgwf{l/t &fp¤n] gk'Ug] eP k[i& ;+Vof s, 1, 1 pNn]v u/L gof¤ k[i& yKg] .
57
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-v_ cfwf/e"t tYof+sx?
1= Jofkfl/s ljj/)f v/Lb -k|ToIf vr{_ M ljqmL M z'? df}Hbft M clGtd df}Hbft M s"n gfkmf M s"n #f^f M
2= gfkmf÷gf]S;fg ljj/)f k|zf;lgs vr{x? M cGo cfDbfgL M tnj÷kfl/>lds vr{ M v"b #f^f M x|f; vr{ M Jofh vr{ M v"b gfkmf
3= jf;fnft ;DjGwL ljj/)f r'Qmf M ;+lrt gfkmf M ¥)f M cf;fdL M rfn" bfloTj M ;+lrt #f^f M ;fx" M k"j{ ;+rfng÷k|f/lDes vr{ nfef+z M 4= d"No clej[l$ s/ ;DjGwL ljj/)f M s/of]Uo vl/b M s/ ljj/)fjf^ cGo yk#^ dxndf
;dfof]lht s/ s/ %'̂ sf] vl/b M qm]l*^ M s/of]Uo ljqmL *]lj^ M lgsf;L -z'Gob/_ M s/ %'̂ sf] ljqmL M 5= ljj/)f kl/df)f d"No sRr kbfy{ M cw{ tof/L j:t' M tof/L j:t' M 6= cfo ljj/)f cg';f/sf] lgwf{/)f of]Uo cfo ?= M 7= cfo ljj/)f cg';f/sf] s/of]Uo cfo ?= M 8= cfos/ M 9= ls:tfjGbL s/ e'QmfgL M ldltM klxnf] ls:tf -40%_ ldlt M bf]>f] ls:tf -70%_
ldlt M t]>f] ls:tf -100%_
ldlt M cGo ldnfg ug{ kfpg] s/
58
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10= d"No clej[l$ s/ lkmtf{ ;DjGwL ljj/)f M s/ lkmtf{ dfu ul/Psf] cjlw lkmtf{ bfjL /sd ?= lkmtf{ ul/Psf] /sd ? ldlt
-u_ n]vfk/LIf)f
1= v/Lb -v/Lb vftf, s/ s [̂L bfjL, ljhs, ef}r/, cfoft k|!fkgFkq, k|lttkq, ;fx', cflb_ M
2=ljqmL -z"Gob/sf] ljqmL, s/ ;+sng, lgof{t k|!fkgFkq, ljhs, ef}r/, ljqmL vftf, cf;fdL, cflb_ M
3= gub÷a}+s df}Hbft le*\%÷le*\b}g M
4= df}Hbft lstfj -Stock Book_ ;¤u df}Hbft le*]sf]÷gle*]sf] M
5= pTkfbg vftf -Production Book_ sf] l:ylt M
6= ;+rfnsjf^ k|fKt ;fk^L M
7= ;+rfnsnfO{ lbPsf] ;fk^L M
8= clu|d tyf e'QmfgLdf s/ s \̂̂ L u/]sf] l:ylt -eP÷gePsf]_ -eP bflvnf eP÷gePsf]_ M
9= sfof{ndf k|fKt tYof+sx? le*fPsf] ljj/)f M
10= k|lt OsfO{ nfut d"No, :yfgLo tyf lgsf;Lsf] ljqmL d"No jf cGo d"No l:ylt -pBf]usf] nflu_ M
59
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11= ljQLo cg'kftx?
-s_ d'gfkmf / nfe M -v_ s/of]Uo cfo M
-u_ *]J^ O{SjL^L M
-#_ d"No clej[l$ M -~_ ;dfof]lht d"No clej[l$
-%_ ljqmL;¤u v'b gfkmfsf] cg'kft -Sales to Net Profit Ratio_ M
-h_ ljqmL;¤u k|zf;lgs vr{sf] cg'kft -Sales to Adm.Exp._ M
12= rf {̂* Psfp) ]̂)^÷ljz]if!;¤u /fo lnO{Psf] eP ;f] ;DjGwL ljj/)f -/fo ;+nUg ug]{_ M
13= %nkmn ul/Psf] tyf hfgsf/L lbO{Psf] ljifo ;DjGwL ljj/)f M
14= cGo M
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-#_ lg)f{odf ;dfj]z x'g'kg]{ s'/fx?
1= d"No clej[l$ s/ tkm{ yk s/ lgwf{/)f ug'{ kg]{ sf/)f / /sd ? M
61
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2= cfos/ tkm{ s/of]Uo cfo u)fgf ubf{ yk ;dfj]z ug'{ kg]{ / vr{ s \̂̂ L ug{ gkfOg] sf/)f / /sd ?= M
62
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-~_ ljljw
1= n]vfk/LIf)f ul/Psf] ldlt M b]lv ;Dd .
2= s/bftfsf] aSof}tf, ut cfly{s jif{sf] sfodL v'bcfo jf s/of]Uo cfo, s/sf cltl/Qm k'g/fj]bgsf] ;+lIfKt ljj/)f
s/ clws[tsf] b:tvt M s/ clws[tsf] b:tvt M
gfd M gfd M
ldlt M ldlt M
:jLs[t ug]{
gfd M
ldlt M
63
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cg';"lr-6 d"=c=s= e|d)f kmf/d ljj/)f k|lji^ kmf/fd -efu-1-e|d)f z'? ug'{ cl# eg]{_
1= :yfoL n]vf gDj/ 2= e|d)f z'? u/]sf] ldlt M === ===÷ === ===÷=== === jif{ ÷ dlxgf ÷ lbg 3= %gf}̂ /@ u/]sf] ldlt M === ===÷ === ===÷=== === -sfof{no k|d'vsf] cg'dltjf^ dfq_ jif{ ÷ dlxgf ÷ lbg
4= e|d)fsf lsl;d -Pp^fdf lrGx nufpg]_
s/ k/LIf)f 10
hf¤r e|d)f
- s/ lkmtf{ bfjL hf¤r 21
- clGtd ljj/)fsf] hf¤r 22
- hfn;fhLsf] cg'dfg 23
- s/bftfsf] cg'/f]wdf 24
btf{ -s/bftf lzIff ;DjGwL e|d)f 30
;+sng e|d)f 40 5= s/ clws[tsf] gfd M 6= ldlt M === ===÷ === ===÷=== === k|lji^ ug]{ M jif{ ÷ dlxgf ÷ lbg
64
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cg';"lr-7
d"=c=s= e|d)f kmf/d ljj/)f k|lji^ kmf/fd -efu-2-e|d)f ;DkGg ePkl% eg]{_ 1= :yfoL n]vf gDj/
2= e|d)f ;DkGg u/]sf] ldlt M === ===÷ === ===÷=== === jif{÷ dlxgf ÷ lbg
3= k/LIf)f cjlw M b]lv === ===÷=== ===÷=== === ;DdM === ===÷=== ===÷=== ===
jif{ ÷ dlxgf ÷ lbg jif{ ÷ dlxgf ÷ lbg
4= n]vf /fVg] k|)ffnL x:tlnvt n]vf 1 -Pp^fdf lrGx nufpg]_ sDKo'̂ / n]vf 2
5= hf]lvds
f] If]qx?
- cJojl:yt -sdhf]/_ n]vf k|)ffnL 1
- sdhf]/ kmfolné Joj:yf 2
- ljQLo ?kn] sdhf]/ 3
- l;ldt qm]tfdf lge{/ 4
- l;ldt cfk"lt{stf{df lge{/ 5
- ;+lIfKt s/ ljhssf] k|of]u ljgf &"nf] dfqfdf gubdf v'b|f ljqmL
6
- Pp^f dfq JolQmdf sf/f]jf/ s]lGb|t 7
- sdhf]/ cfGtl/s lgoGq)f k|)ffnL 8
- ldl>t sf/f]jf/ 9
-cfjZostfg';f/ uf]nf] lrGx nufpg]_
7= s/ lgwf{/)f /sd
k|f/lDes clGtd
s/ ?= s/ ?=
hl/jfgf ?= hl/jfgf ?=
Jofh ?= Jofh ?=
yk b:t'/ ?= yk b:t'/ ?=
65
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8= ulNtsf k|sf/ n]vf ;DjGwL uNtL -Accounting Mistakes_
- ljqmL bkf]^ -suppression_ 10 - v/Lb bkf]̂ -Writing -off_ 11 - d"=c=s/ ljj/)fdf c+sul)ftLo q'̂ L 12 - n]vfdf unt lx;fj u)fgf 13 - n]vf+sg q'̂ L 14 - s/ %'̂ sf/f]jf/df s/ c;"nL 15 - s/ s [̂L gkfpg] vl/bsf] s/ s [̂L u)fgf 16 - ;dfg'kflts s/ s^[Lsf] unt u)fgf 17 - cflz+s s/ s^[Lsf] unt u)fgf 18
k|zf;sLo uNtL -Administrative Mistakes_ - ljj/)f gj'emfpg] -Non-filer_ 20 - n]vf g/fVg] -No accounts_ 21 - ljqmL ljhssf] cefj 22 - vl/b ljhssf] cefj 23
cGo -pNn]v ug]{_ -cfjZostfg';f/ uf]nf] lrGx nufpg]_
9= s/ clws[tsf] k|lts[of÷;'emfj 10= sfd ug]{ sd{rf/Lsf] ;+Vof 11= ;DjlGwt Joj;fo
12= csf]{ e|d)f ug'{kg]{ ;'emfj === ===÷ === ===÷=== === jif{ ÷ dlxgf ÷ lbg
13= k|lji^ ldlt M === ===÷ === ===÷=== === sDKo'̂ /df k|lji^ ug]{ M jif{ ÷ dlxgf ÷ lbg
66
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cg';"rL 8
s/ k/LIf)f k|sf/sf ;f/f+z
s/
k/LIf)fsf
k|sf/÷ljifo
hf¤r e|d)f
cf+lzs k/LIf)f
lj:t[t k/LIf)f
>[v+nfj$
k/LIf)f
;+o'Qm k/LIf)f
tnaL ljj/)f
k/LIf)f
cg';Gwfg
k/LIf)fsf]
p@]Zo
d"=c=s/ lkmtf{ bfjL
hf¤r ug{
gof¤ btf{ ePsf
s/bftfnfO{ lzIff lbg
Ps eGbf j(L If]qx?
jLr ;"rgfsf] cfbfg
k|bfg
sf/f]jf/sf]
clz+s If]q
hf¤r ug{
l;ldt If]q x'g]
Joj;fo
k/LIf)f ug{
cfos/ tyf
d"=c= s/ b'j}
If]qdf ug{
;lsg]
;j} s/of]Uo
sf/f]jf/ hf¤r
ug{
hf]lvdsf
cfwf/df ul/g]
cfjZos k/]df
>[v+nfj@ jf
tnjL
ljj/)fsf]
k/LIf)f ;d]t
;dfjz] x'g]
cfos/ jf
d"=c=s/ dWo]
s'g} Ps
If]qdf ug{
;lsg]
Ps csf{
;¤u
;Djlgwt
Joj;fosf]
sf/f]jf/sf]
hf¤r /
d"Nof+sg
cfos/ /
d"=c=
s/sf]
lj:t[t
k/LIf)f
tnjL
ljj/)fsf]
k/LIf)f
klg x'g]
tnjjf^
s[̂f clu|d
s/ s[̂Lsf]
k/LIf)f
s/of]Uo
;'ljwfx?sf]
k/LIf)f
hfn;fhL
k/LIf)fsf
dfWod
sfof{nodf ul/g]
k/LIf)f
ef}lts k/LIf)f
sfof{nodf
ul/g] k/LIf)f
sf/f]jf/
:yndf ul/g]
k/LIf)f
ef}lts kl/If)f
sf/f]jf/
:yndf ul/g]
k/LIf)f
sfof{nodf
ul/g]
k/LIf)f
sf/f]jf/
:yndf ul/g]
k/LIf)f
ef}lts
k/LIf)f
sf/f]jf/
:yndf
ul/g]
k/LIf)f
sf/f]jf/
:yndf ul/g]
k/LIf)f
sfof{nodf
ul/g]
k/LIf)f
sf/f]jf/
:yndf
ul/g]
k/LIf)f
sfof{nodf
ul/g]
k/LIf)f
67
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s/bftfsf]
%gf}̂
s/bftfn] k]z u/]sf]
ljj/)f sDKo'̂/
k|)ffnLjf^
s/ lkmtf{sf] nflu bfjL
dfu ePdf
s/bftfsf] egfO{
k|lts[of
jftfj/)fLo kIfjf^
t];|f] d'nsjf^ cg'/f]w
ePdf
k/LIf)f ;¤u ;DjlGwt ljz]if! JolQmx?sf] ;d"x -c
ore
Gro
up_ n]
lgwf{/)f u/]sf] cfwf/df
s/bftfsf] egfO{, ;+s]t ;DaGwL jftfj/)fsf] cfwf/df
ljz]if ;"rgfsf] cfwf/df
s/ ljz]if!sf] ;Nnfxsf] cfwf/df
k/LIf)fsf
cfwf/x?
/fh:j
hf]lvdsf
cfwf/jf^
%flgg]
s/
k/LIf)fjf^
b]lvg]
;d:ofsf]
cfwf/df
;"rgfsf]
cfwf/df
k/LIf)fsf]
of]hgf
;"rgfsf] ;+sng
hf]lvd ljZn]if)f
s/ k/LIf)f / hf¤r e|d)fsf] of]hgf jgfpg]
k/LIf)f
k|lqmof
s/ k/LIf)fdf s/bftfn] k]z u/]sf] ljj/)fsf] ljZj;gLotf hf¤r ug{ s/bftfn] cfjZos hfgsf/Lx? pknJw u/fpg' kb{% s/
k/LIfssf] p@]Zo oyfy{ l:ylt kQf nufpg' ePsf]n] cfjZostfcg';f/ cfkm\gf] /)fgLlt tof/ ug'{ kb{% .
sfof{nodf pknJw ;"rgf / t];|f] kIfn] pknJw u/fPsf] hfgsf/Lsf cfwf/df s/ k/LIfsn] ljj/)f %fgjLg ug'{ kb{% .
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cg';"lr 9 -s/bftfsf] sf/f]jf/ ;DjGwdf hfgsf/L_
efu-1
>L cfGtl/s /fhZj sfof{no÷eG;f/ sfof{no
=== === === === === === === === === === === === === === === === .
ljifoM hfgsf/L pknJw u/fO{ lbg] jf/] . pk/f]Qm ;DjGwdf o; sfof{no cGtu{t btf{ /x]sf s/bftf >L === === === === === === === :yfoL n]vf gDj/ === === === === sf] s/ k/LIf)fsf ;DjGwdf lghsf] b]xfo v/Lb÷ljqmL ljhs, / k|!fkg kqsf jf/]df hfgsf/L cfjZos ePsf]n] ;f] pknJw u/fO{ s/ k/LIf)f sfo{df ;xof]u u/L lbg' x'g cg'/f]w % . tkfOsf] ;xof]usf nflu clu|d wGojfb .
tkl;n ljhs÷k|=kmf= g+= hf/L ldlt :yfoL n]vf
gDj/ ljj/)f d"No d"=c=s/
==== ==== === -s/ clws[t_
69
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cg';"lr 9 efu-2
>L cfGtl/s /fhZj sfof{no÷eG;f/ sfof{no
=== === === === === === === === === === === === === === === === .
ljifoM hfgsf/L jf/] .
pk/f]Qm ;DjGwdf txf¤sf] r=g+= === === ldlt === === === === sf] kq tyf ;f] kqsf ;fy ;+nUg ljj/)f k|fKt e} Joxf]/f cjut eof] . pQm ljj/)f tyf sfuhftsf ;DjGwdf %fgljg ubf{ s'g} clgoldttf ge]l^Psf] Joxf]/f hfgsf/L u/fOG% .
==== ==== === -s/ clws[t_
70
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cg';"rL 10
tnaL k|ltj]bgsf] k/LIf)f n]vfsf] If]q / hf¤r ldlt / ;xL s}lkmot (Remarks)
1 p@]ZoM of] k/LIf)fsf] p@]Zo /f]huf/bftfn] sd{rf/L sfdbf/x?nfO{ lbPsf] tnj / s/of]Uo ;'ljwfsf] s/s^[L cfos/P]g, 2058 cg';f/ ePsf] osLg ug]{ .
2 ;fdfGo M s/bftfn] k]z u/]sf] ;j} ljj/)fx? jf:tljstfdf cfwfl/t % %}g hf¤r ug]{ .
3 sDkgLn] k]z u/]sf] cfo ljj/)fdf Joj;fo / cg';"rL ljrsf] ;DjGw ?h' ug]{ .
4 olb s'g} sd{rf/L lbUbz{g, Joj;fo tyf lx:;]bf/ ;DjGwL ;+emf}tf eP cWoog ug]{ .
5 Joj;flos n]vf cGtu{t ;|f]tdf s/ s^[L pNn]v ug]{ cfjZos n]vf % %}g d"Nof+sg ug]{ .
6= olb s'g} ;+:yfsf] ;¤u&gsf] (f+rf tyf kb:yfkgf ;DjGwL lgb]{lzsf ePdf cWoog ug]{ .
7 sDkgLsf] sf/f]jf/ / k|s[ofsf] d"Nof+sg ug]{ . 8 n]vf k/LIfssf] clen]v / lghsf] k|ltj]bg
cWoog ug]{ .
9 ljqmL M lghL jf sd{rf/L k|of]hgsf nflu s'g} j:t' jf ;]jf k|bfg ul/Psf] %, %}g hf¤r ug]{ .
10 k|d'v z]o/xf]N*/ / sd{rf/LnfO{ lbOPsf] ¥)f ?h' ug{ Debtors list x]g]{ .
11 v/LbM lghL jf sd{rf/L k|of]hgsf nflu x'g ;Sg] j:t' tyf ;]jfsf] v/Lb ePsf] % eg] c:jfefljs cfk"lt{stf{jf^ ePsf] v/Lb ?h' ug]{
12 c:jefljs gfd, &]ufgf / /sd x]g{ Creditors
List x]g]{ .
13 nfut %*s]?kdf ef}r/sf] kmfon x]g]{
14 ;fdfGo q'̂ Lsf nflu ef}r/ ?h' ug]{ . 15 sDkgLsf] kmfObfsf nflu vl/b ePsf] %, %}g
hf¤r ug]{ .
16 e|d)f ;DjGwL lqmofsnfk sDkgLsf] p@]Zo / Joj;fo;¤u ;DjlGwt %, %}g ?h' ug]{ .
17 ljleGg k|ltlglwx?;¤u ePsf] ;dfof]hg ?h' ug]{ .
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18 /f]huf/bftfn] s;nfO{ ]̂lnkmf]g pknJw u/fPsf] % ?h' ug]{ .
19 clu|d s/ s^[L;¤u sd{rf/LnfO{ k|bfg ul/Psf] pkxf/ t'ngf ug]{ .
20 lghL k|of]usf nflu Credit Card sf] ljj/)f ?h' ug]{ .
21 sd{rf/Lsf] tkm{jf^ ul/Psf] vr{x? ?h' ug]{ . 22 /f]huf/sf] cGTo, ;]jfjf^ cjsfz x'bfsf] jvt
s'g} clws e'QmfgL ePsf] % ls ? ?h' ug]{ .
23 ljB't dxz'ntyf #/ jxfnsf] nfut sDklg / sd{rf/Lx? ljrdf jfl*Psf] % ls ?h' ug]{ .
24 Ifltk"lt{sf] lx;fj /fd|/L u)fgf ul/Psf] %, %}g x]g]{ .
25 ;DklQ ;DklQsf] k|of]udf s'g} kl/jt{g ePsf] % ls x]g]{ .
26 ;+rfns ;ldltsf ;b:o, sd{rf/L / sd{rf/Lsf] gfpdf /x]sf] jf+sL jSof}tf ?h' ug]{ . sDklgn] cfos/ P]g, cg';f/ Jofh bfjL u/]sf] % ?
27 k|d'v lx:;]bf/ k|d'v lx:;]bf/sf] tkm{jf^ jf cGo t/Lsfn] lghn] k|of]u u/]sf j:t' tyf ;]jfsf] jxfn sDkgLn] lt/]sf] % ls eGg] ;DjGwdf ;ts{ /xg] .
28 clu|d s/ s^[Lsf nflu cGo ;'ljwfx? lbPsf] % ls x]g]{ . b]xfosf Joj:yf x'g ;Sb%g\ . - cfjf; - ljB't - sd{rf/L ;]jf - vfgf - ;jf/L ;fwg - ]̂lnkmf]g - jLdf - e|d)f / - eQf
29 sDklg / k|d'v lx:;]bf/x? jLr ;DklQsf] lsgj]r ubf{ d"Nof+sg ?h' ug]{ . Go"g jf clws d"Nof+sg .
30 ;|f]tdf s/s^[L k|to]s sd{rf/Lsf] clu|d s/s^[L ?h' ug]{ ;f] /f]huf/bftfsf] clu|d s/ s^[L ljj/)f tyf n]vfdf k|lji^ ePsf] %, %}g ?h' ug]{ .
31 s/ nfUg] ;do / Pqm'on cfwf/df nfUg] s/ ?h' ug]{ .
32 tnjL k|ltj]bgdf pNn]v /sd clu|d s/ s {̂L kl% %, %}g x]g]{ .
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33 e|d)f vr{sf] zf]wegf{ /f]huf/bftfn] cfjZos lgoGq)f u/]sf] % %}g j'em\g]
34 Joj;flos k|of]hgsf nflu dfq e|d)f u/]sf] % %}g j'em\g] .
35 k|d'v lx:;]bf/ / ltgLx?sf] kl/jf/sf ;b:ox?, dflnsx? / sfo{sf/L clwsf/Lx/LnfO{ ul/Psf] zf]wegf{df ljz]if Wofg lbg] .
36 ;jf/L;fwgsf] Joj:yf /f]huf/bftfsf] hDdf ;jf/L;fwg ;+Vof ?h' ug]{ / ;jf/L ;fwg pknJw u/fOPsf] sd{rf?x?sf] ;+Vof t'ngf ug]{ .
37 sd{rf/LnfO{lgz'Ns ;jf/L ;fwg pknJw u/fP jfkt /f]huf/bftfn] clu|d s/ s^[{Lsf] u)fgf / bflvnf u/]sf] %, %}g j'em\g]
38 s'g &fp¤jf^ OGwg xfN%, OGwgsf] ef}r/ x]g]{ . o;n] ;jf/L ;fwg Joj;fo / #/ -lghL_ df k|of]u ePsf] ;+s]t ug{ ;S% .
39 clu|d s/ s^[L ug]{ cfwf/ / k|of]u ul/Psf] k|ltzt ?h' ug]{ .
40 ]̂lnkmf]gsf] Joj:yf M
sd{rf/LnfO{ lgz'Ns pknJw u/fPsf] ]̂lnkmf]g jfkt /f]huf/bftfn] clu|d s/ s {̂[Lsf] u)fgf / bflvnf u/]sf %, %}g ?h' ug]{ .
41 sd{rf/LnfO{lgMz'Ns pknJw u/fOPsf] df]jfOn kmf]g jfkt /f]huf/bftfn] clu|d s/ s^[L u)fgf tyf bflvnf u/]sf %, %}g ?h' ug]{ .
42 sd{rf/Lsf] cGo ;'ljwfx?
vfgf, cfjf;, jLdf, Ohfht b:t'/ z'Ns h:tf vr{sf nflu /f]huf/bftfn] e'QmfgL lbPsf] zf]wegf{sf] %*\s] hf¤r ug]{ .
43 ;}$flGts ?kdf ;j} vr{sf zLif{sdf n]vf+sg x'g ;Sg] lghL k|s[ltsf vr{x? ?h' ug]{ . c:jfefljs cfk"lt{stf{ / c:jfefljs vr{tkm{ ;r]t /xg] .
44 cGo ;"rgf
/f]huf/Lsf] cfo gePsf] cfo ;DjGwL ;"rgfsf nflu n]vf vftfx? ?h' ug]{ .
45 jfx\o ;]jf, k/fdz{bftfjf^ ePsf] ;]jf / z'Nssf] n]vfjf^ ;"rgf lng] .
46 /f]huf/Ljf^ k|fKt x'g] cfo / /f]huf/Ljf^ k|fKt gx'g] cfosf] juL{s/)f &Ls %, %}g ?h' ug]{ .
47 k'gM ljln~ ul/Psf] lx;fj / lx:;]bf/ . ;+rfnsx?jf^ k|fKt ¥)fsf] ;xL n]vf+sg ul/Psf] %, %}g ?h' ug]{ .
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48 lgMz'Ns ;jf/L ;fwg, ]̂lnkmf]g, vfgf, cfjf;, kfgL, ljB't, Ohfht b:t'/ / sd{rf/L ;fk^L h:tf sd{rf/L sNof)fdf /f]huf/bftfn] clu|d s/ s [̂Lsf] u)fgf / bflvnf u/]sf %, %}g ?h' ug]{ .
49 cGo
sf/f]jf/sf] ;Ldf -threshold, bDklQsf] %gf}̂ , s/sf] b/sf] x'gsf] b'?kof]u ?h' ug]{ .
50 clu|d s/ s^[L u)fgf / bflvnf ubf{ zf]wegf{, sd{rf/L cjsfz tyf /f]huf/L cGTo jfktsf e'QmfgLx? ;dfj]z ul/Psf %g\ %}gg\ ?h' ug]{ .
74
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cg';"rL 11
d"No clej[l$ s/sf] btf{ vf/]hL
s/bftfsf] gfd M :yfoL n]vf gDj/
btf{ vf/]h x'g cl# kl%NNff] k^s d"=c=s/sf] s/ k/LIf)f cjlw
btf{ vf/]h ePs]f ldlt
sf/f]jf/sf] lsl;d ;Dks{ ug]{ JolQm
lgoGq)fsf nflu ul/g] sfo{x? s}lkmot
s/bftfn] k]z u/]sf ;j} ljj/)f jf:tljstf;¤u ldN%g\ ldNb}gg\ le*fg ug{] .
jflif{s ljj/)f÷n]vf k/LIfssf] ljj/)f %gf}̂ ug{] .
cGo sfg"gL lgsfo jf cGo JolQmsf gfp¤jf^ ;f] Joj;fo lg/Gt/ rN% rNb}g ?
;j} s/ cjlwsf] ljj/)f s/bftfn] k]z u/]sf] % ?
olb gu/]sf] ePdf, gu/]sf] s/ cjlwsf] ljj/)f k|fKt ug{] jf s/ lgwf{/)f hf/L ug{] .
ljj/)fx?jf^ hfgsf/L ;+sng ul/of] ?
ljut 3 jif{sf] d"No clej[l$ u)fgf ug{] .
vl/b / ljqmL b'j}sf] ;Gbe{df s/bftf ;lqmo % %}g ?
c;fwf/)f &"nf] vl/b u/]sf] s'g} s/ cjlw % ls ?
o;n] k"¤hLut nufgLnfO{ ;+s]t ug{ ;S% .
jflif{s n]vfjf^ d"=c=s/sf] jSof}tf u)fgf ug{] .
:jfldTj x:tfGt/)f ePsf] cj:yfdf :jfldTj lng] kIfn] d"=c=s/sf] n]vf+sg ;xL u/]sf] % %}g ?h' ug{] .
Joj;fo jGb u/]sf] cj:yfdf clGtd jf;nftsf] cfwf/df k"+lhut nufgLsf] s'g} ljqmLjf^ k|fKt d"=c=s/sf] ;xL n]vf+sg u/]sf] % %}|g, le*fg ug{] .
cGo
glthf s}lkmot
d"=c=s/ &Ls ePsf] osLg ul/of] .
s/ lgwf{/)fsf] tof/L ul/of] .
ldlt / b:tvt
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cg';"rL 12
clu|d s/ s^\̂ Lsf] btf{ vf/]hL
s/bftfsf] gfd M :yfoL n]vf gDj/
btf{ vf/]h x'g cl# kl%Nnf] k^s d"=c=s/sf] s/ k/LIf)f cjlw
btf{ vf/]h ePs]f ldlt
sf/f]jf/sf] lsl;d ;Dks{ ug]{ JolQm
lgoGq)fsf nflu ul/g] sfo{x? s}lkmot
s/bftfn] k]z u/]sf] ;j} ljj/)fx? jf:tljstf;¤u d]n vfG%g\ vfb}gg\ egL ?h' ug{] .
jflif{s ljj/)f÷n]vf k/LIfssf] ljj/)f %gf}̂ ug{] .
cGo sfg"gL lgsfo jf cGo JolQmsf gfp¤jf^ ;f] Joj;fo lg/Gt/ rN% rNb}g ?
:jfldTj x:tfGt/)f ePdf gof¤ :jfldTj k|fKt ug]{ JolQm clu|d s/ s \̂̂ Lsf] nflu btf{ % %}g egL hf¤r ug]{ .
cfos/sf] ljj/)fjf^ cfjZos hfgsf/L ;+sng ug{]
clu|d s/ s \̂̂ Lsf] ljj/)fjf^ cfjZos hfgsf/L ;+sng ug{] .
ljj/)f;¤u jf:tljs e'QmfgL ?h' ug{] .
ljj/)fsf] ;"rL÷ ljz]if vftf :t/sf] clGtd k|lji^L -Closing entries_ x? jf/] ;;{tL ?h' ug{] .
Ph])^ / cg'bfg, lkmx?
jf]g;x?
pkxf/x?
sd{rf/Lsf nflu ePsf vr{x?
;x'lnot jfktsf e'QmfgLx?
;'ljwfx?
cGo
glthf s}lkmot
clu|d s/ s^[L &Ls % .
s/ lgwf{/)f hf/L ul/of] .
ldlt / b:tvt
76
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77
cg';"rL 13
d"No clej[l$ s/ lkmtf{sf] nflu hf¤r e|d)f
s/bftfsf] gfd M :yfoL n]vf gDj/
btf{ vf/]h x'g cl# kl%Nnf] k^s d"=c=s/sf] s/ k/LIf)f cjlw
btf{ vf/]h ePs]f ldlt
sf/f]jf/sf] lsl;d ;Dks{ ug]{ JolQm
lgoGq)fsf nflu ul/g] sfo{x? s}lkmot
s/bftfn] k]z u/]sf ;j} ljj/)fx? jf:tljstf;¤u d]n vfG%g\ vfb}gg\ egL ?h' ug{] .
jflif{s ljj/)f÷n]vf k/LIfssf] ljj/)f %gf]̂ ug{] .
ljqmL vftf÷ljqmL n]vfjf^ lgsf;L t'ngf ug{] .
lgsf;L ;DjGwL sfuhft -lgsf;L k|!fkg kq ljn ckm O) |̂L, ljn cfkm Nofl*~| cflb_ ?h' ug{] .
lgsf;L ljqmL;¤u j}+sdf bflvnf u/]sf] /sd le*fg ug{] .
s/ lkmtf{ ;DjGwL sfuhftx? -vl/b ljhs, qm]l*^ gf]̂ , ef}r/, vl/b k|!fkg kq cflb_ le*fg ug{] .
vl/b ul/Psf] ;DklQ sf/f]jf/ :yndf /x] g/x]sf] ;Gbe{df ef}lts k/LIf)f ug{] .
jf+sL df}Hbftsf] ef}lts lg/LIf)f ug{] .
s/ cjlwsf] clGtd ;dosf] ef}r/x?sf] ldlt -vl/b ljhs, qm]l*^ gf]̂ , ef}r/ cflb_ ;;{tL ?h" ug{] . Pqm'cn, cwf/df vl/b n]vf+sg ul/Psf] x'g ;S% eGg] kIfdf Wofg lbg] .
csf]{ s/ cjlwsf] z'?sf] ;dosf] ljqmL ljhsx? ;;tL{ ?h' ug{] . Pqm'cn cfwf/df ljqmL n]vf+sg ul/Psf] x'g ;S% eGg] kIfdf Wofg lbg] .
sf/f]jf/ le*fg kmf/d hf/L ug{] .
Jofj;flos n]vfsf] v/Lb / ljqmL ljj/)f;¤u d"=c=s/ ljj/)f t'ngf ug{] .
cGo
glthf s}lkmot
s/ lkmtf{ bfjL l&s ePsf] b]lvof] .
s/ lkmtf{ bfjLdf ;'wf/ ul/of] .
%f]̂ s/Ldf d"=c=s/ lkmtf{ ;DjGwL ljj/)f ;'wf/sf nflu ;'emfj -%f]̂ s/Ldf_
![Page 1: ljifo ;r L · 2014-11-04 · x s/bftfn] k]z u/]sf] s/ ljj/)f hf¤r u/L s/bftfn] pNn]v u/]sf] s/ /sd &Ls eP gePsf] / To:tf] /sd e'QmfgL eP gePsf] eGg] s'/f osLg ug,{] x s'g} uNtL jf](https://reader033.documents.pub/reader033/viewer/2022042300/5ecb8d32cd41a27b745b717f/html5/thumbnails/1.jpg)
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