rvzxq wk¶vµg i cvv¨cy - bangladesh results and notice · pdf...

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m¤úv`bvq cÖ‡dmi ggZvR DwÏb Avn‡g`

RvZxq wk¶vµg I cvV¨cy¯ÍK †evW©, XvKv|

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cÖ_g cÖKvk : A‡±vei, 2012

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wWRvBb RvZxq wk¶vµg I cvV¨cy¯—K †evW©

miKvi KZ©„K webvg~‡j¨ weZi‡Yi Rb¨

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RvZxq wk¶vbxwZ-2010 Gi j¶¨ I D‡Ïk¨‡K mvg‡b †i‡L cwigvwR©Z n‡q‡Q gva¨wgK ¯—‡ii wk¶vµg| cwigvwR©Z GB wk¶vµ‡g RvZxq Av`k©, j¶¨, D‡Ïk¨ I mgKvjxb Pvwn`vi cÖwZdjb NUv‡bv n‡q‡Q, †mB mv‡_ wk¶v_©x‡ì eqm, †gav I MÖnY ¶gZv Abyhvqx wkLbdj wba©viY Kiv n‡q‡Q| GQvov wk¶v_©xi ˆbwZK I gvbweK g~j¨‡eva †_‡K ïi“ K‡i BwZnvm I HwZn¨ †PZbv, gnvb gyw³hy‡×i †PZbv, wkí-mvwnZ¨-ms¯‹…wZ‡eva, †`k‡cÖg‡eva, cÖK…wZ-†PZbv Ges ag©-eY©-†MvÎ I bvix-cyi“l wbwe©‡k‡l mevi cÖwZ mggh©v`v‡eva RvMÖZ Kivi †Póv Kiv n‡q‡Q| GKwU weÁvbgb¯‹ RvwZ MV‡bi Rb¨ Rxe‡bi cÖwZwU †¶‡Î weÁv‡bi ¯^Ztù~Z© cÖ‡qvM I wWwRUvj evsjv‡`‡ki i~cKí-2021 Gi j¶¨ ev —evq‡b wk¶v_©x‡ì m¶g K‡i †Zvjvi †Póv Kiv n‡q‡Q|

bZzb GB wk¶vµ‡gi Av‡jv‡K cÖYxZ n‡q‡Q gva¨wgK ¯—‡ii cÖvq mKj cvV¨cy —K| D³ cvV¨cy¯—K cÖYq‡b wk¶v_©x‡ì mvg_© , cÖeYZv I c~e© AwfÁZv‡K ¸i“‡Z¡i m‡½ we‡ePbv Kiv n‡q‡Q| cvV¨cy¯—K¸‡jvi welq wbe©vPb I Dc ’vc‡bi †¶‡Î wk¶v_©xi m„Rbkxj cÖwZfvi weKvk mva‡bi w`‡K we‡klfv‡e ¸i“Z¡ †Ìqv n‡q‡Q| cÖwZwU Aa¨v‡qi ïi“‡Z wkLbdj hy³ K‡i wk¶v_©xi AwR©Ze¨ Áv‡bi Bw½Z cÖ`vb Kiv n‡q‡Q Ges wewPÎ KvR, m„Rbkxj cÖkœ I Ab¨vb¨ cÖkœ ms‡hvRb K‡i g~j¨vqb‡K m„Rbkxj Kiv n‡q‡Q|

wnmveweÁvb cvV¨cy —KwU GKwesk kZ‡Ki m~Pbvj‡Mœ cwiewZ©Z mg‡qi †cª¶vc‡U wk¶v_©x‡ì Pvwn`v I „wófw½i e¨vcK cwieZ©‡bi cUf~wg‡Z cwigvwR©Z KvwiKzjv‡gi Av‡jv‡K beg-`kg †kªwYi Rb¨ iPbv Kiv

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GKwesk kZ‡Ki A½xKvi I cÖZ¨q‡K mvg‡b †i‡L cwigvwR©Z wk¶vµ‡gi Av‡jv‡K cvV¨cy —KwU iwPZ n‡q‡Q| Kv‡RB cvV¨cy¯—KwUi AviI mg„w×mva‡bi Rb¨ †h‡Kv‡bv MVbg~jK I hyw³m½Z civgk© ¸i“‡Z¡i m‡½ we‡ewPZ n‡e| cvV¨cy —K cÖYq‡bi wecyj Kg©h‡Ái g‡a¨ AwZ ¯^í mg‡q cy¯—KwU iwPZ n‡q‡Q| d‡j wKQz fyjÎ“wU †_‡K †h‡Z cv‡i| cieZ©x ms¯‹iY¸‡jv‡Z cvV¨cy¯—KwU‡K AviI my›ì, †kvfb I Î“wUgy³ Kivi †Póv Ae¨vnZ, _vK‡e| evbv‡bi †¶‡Î Abym„Z n‡q‡Q evsjv GKv‡Wgx KZ…©K cÖYxZ evbvbixwZ|

cvV¨cy —KwU iPbv, m¤úv`bv, bgybv cÖkœvw` cÖYqb I cÖKvkbvi Kv‡R hviv Avš—wiKfv‡e †gav I kªg w`‡q‡Qb Zuv‡ì abëv` Ávcb KiwQ| cvV¨cy¯—KwU wk¶v_©x‡ì Avbw›`Z cvV I cÖZ¨vwkZ `¶Zv AR©b wbwðZ Ki‡e e‡j Avkv Kwi|

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2 †jb‡`b 8-22

3 yÕZidv `vwLjv c×wZ 23-34

4 g~jab I gybvdv RvZxq †jb‡`b 35-44

5 wnmve 45-54

6 Rv‡e`v 55-73

7 LwZqvb 74-95

8 bM`vb eB 96-116

9 †iIqvwgj 117-133

10 Avw_©K weeiYx 134-172

11 c‡Y¨i µqg~j¨, Drcv`b e¨q I weµqg~j¨ 173-187

12 cvwievwiK I AvZ¥Kg©ms¯’vbg~jK D‡`¨v‡Mi wnmve 188−204

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wnmveweÁvb cwiwPwZ e¨w³, cÖwZôvb Z_v mgv‡Ri cÖwZwU †¶‡Î A_© m¤úwK©Z NUbv cwijw¶Z nq| G mKj NUbvi msL¨v AMwYZ I êwPÎ¨gq| wbw ©ó c×wZ I †KŠkj e¨ZxZ G mKj Avw_©K NUbvi mvgwMÖK djvdj I cÖfve Rvbv KwVb| GKgvÎ wnmveweÁvb n‡”Q H kv¯¿ ‡hLv‡b msNwUZ Avw_©K NUbvmg~‡ni mvgwMÖK cÖfve I djvdj wbY©‡qi c×wZ I †KŠkj Av‡jvPbv Kiv nq| cÖwZôv‡bi Af¨š—ixY I evwn¨K wewfbœ c¶ wnmve Z_¨ Rvb‡Z me©`v AvMÖnx| ZvB wnmveweÁvb Avw_©K †jb‡`bmg~‡ni msi¶Y I ch©v‡jvPbvi gva¨‡g G‡ì cÖfve I djvdj wbY©q K‡i wewfbœ c¶‡K cÖwZ‡e`b AvKv‡i AewnZ K‡i|

wPÎ : cwi‡ek I wnmveweÁvb

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• wnmveweÁv‡bi aviYv eY©bv Ki‡Z cvie|

• wnmveweÁv‡bi D‡Ïk¨ eY©bv Ki‡Z cvie|

• wnmveweÁv‡bi cÖ‡qvRbxqZv I ¸i“Z¡ e¨vL¨v Ki‡Z cvie|

• wnmveweÁv‡bi DrcwË I µgweKvk e¨vL¨v Ki‡Z cvie|

• wnmve Z‡_ï eënviKvix‡ì kbv³ Ki‡Z cvie|

• g~j¨‡eva I Revew`wnZv m„wó‡Z wnmve weÁv‡bi f~wgKv we‡k−lY Ki‡Z cvie|

• mgvR I cwi‡e‡ki mv‡_ wnmve eë¯’v m¤úK© eY©bv Ki‡Z cvie|

• ˆ`bw›`b, e¨w³MZ, cvwievwiK I cÖvwZôvwbK Kg©Kv‡Û wnmve ivL‡Z AvMÖnx ne|

wnmveweÁvb

2

wnmveweÁv‡bi aviYv

wnmveweÁvb Ggb GKwU welq hv cvV K‡i †Kvb e¨w³ ev cÖwZôv‡bi hveZxq Avw_©K Kvh©vejx †hgb- LiP cwi‡kva, Avq Av`vq, m¤ú` µq I weµq, cY¨ µq I weµq, †`bv`vi n‡Z Av`vq Ges cvIbv`vi‡K cwi‡kva BZ¨vw` wnmv‡ei eB‡Z myôzfv‡e wjwce× Kiv hvq Ges wbw ©ó mgq †k‡l Avw_©K Kvh©vejxi djvdj Rvbv hvq| wnmveweÁvb wel‡q eëmv‡qi Avw_©K †jb‡`b wjwce×KiY, †kªwbe×KiY, e¨vL¨vKi‡Yi c×wZ Av‡jvPbv Kiv nq| Gi d‡j eëmv cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b wbY©q Kiv hv‡e Ges Gme Z_¨vejx eëmvq cÖwZôv‡bi wewfbœ wm×vš— MÖn‡Y mvnvh¨ Ki‡e| wnmveweÁv‡bi Ávb eënvi K‡i wnmv‡ei wewfbœ weeiYx I cÖwZ‡e`b cÖ ‘Z Kiv nq hvi gva¨‡g cÖwZôv‡bi Avw_©K Ae¯’v Rvbv hvq| ZvB wnmveweÁvb‡K Ôeëmv‡qi fvlvÕ ejv nq|

wnmveweÁvb n‡”Q H Ávb, hv AR©‡bi gva¨‡g Avw_©K NUbvmg~n wnmv‡ei wbw ©ó eB‡Z h_vh_fv‡e wjwce×, †kªwYe× I we‡k −lY K‡i e¨w³ ev cÖwZôv‡bi mvgwMÖK djvdj I Avw_©K Ae¯’v wbi~cY Kiv hvq|

KvR: GKwU eëmvq cÖwZôv‡bi hveZxq Avw_©K Kvh©vejxi ZvwjKv Ki|

wnmveweÁv‡bi D‡Ïk¨ I cÖ‡qvRbxqZv :

1. †jb‡`bmg~n mwVKfv‡e wnmv‡ei eB‡Z wjwce×KiY e¨ZxZ cÖwZôv‡bi Avw_©K djvdj I Avw_©K Ae¯’v m¤ú‡K© Rvbv m¤¢e bq| ZvB wnmveweÁv‡bi me©cÖ_g D‡Ïk¨ †jb‡`bmg~n‡K mywbw ©ó c×wZ AbymiY K‡i mwVKfv‡e wnmv‡ei eB‡Z wjwce× Kiv|

2. wnmveweÁv‡bi Ab¨Zg cÖavb D‡Ïk¨ Avw_©K djvdj I Avw_©K Ae¯’v wbi~cY Kiv| jvf¶wZi cwigvY wbY©‡qi gva¨‡g eëmv‡qi MwZ cÖK…wZ m¤ú‡K© aviYv jvf Kiv m¤¢e| hveZxq Avq I e¨q mwVKfv‡e wjwce×Ki‡Yi gva¨‡g eëmv‡qi jvf-¶wZ wbY©q Kiv m¤¢e|

3. cÖwZôv‡bi m¤ú`, `vq I gvwjKvbv m¦‡Z¡i cwigvY wbY©‡qi gva¨‡g Avw_©K Ae¯’v m¤ú‡K© c~Y©v½ aviYv jvf Kiv m¤¢e|

4. e¨q wbqš¿‡Yi gva¨‡g cÖwZôv‡bi Kvw•¶Z djvdj AR©b Kiv m¤¢e| wnmveweÁvb eëmv‡qi hveZxq e¨q mwVKfv‡e wjwce×Ki‡Yi gva¨‡g e¨q wbqš¿‡Y mnvqZv K‡i|

5. eëmvq cÖwZôv‡b cÖZviYv I RvwjqvwZ †iv‡a wnmveweÁv‡bi †Kvb weKí †bB| h_vh_ wnmvei¶‡Yi gva¨‡g cÖZviYv I RvwjqvwZ †iv‡ai cvkvcvwk Zv wbqš¿Y KivI m¤¢e|

6. Avw_©K Z_¨vejx mswk −ó c¶‡K Rvbv‡bv Ges eëmv‡qi wewfbœ wm×vš— MÖn‡Y eënvi Kiv|

7. cÖwZôv‡bi GKvwaK eQ‡ii Avw_©K weeiYxi Zzjbvg~jK we‡k−l‡Yi gva¨‡g DbœwZ I AebwZi wewfbœ w`K wPwýZc~e©K cÖ‡qvRbxq c`‡¶c †bqv m¤¢e|

8. wewfbœ †mevg~jK Agybdv‡fvMx cÖwZôvb †hgb- ¯‹zj, K‡jR, nvmcvZvj, K¬ve I †mvmvBwU‡Z wewfbœ Drm n‡Z A‡_©i AvMgb I ewnM©g‡bi cwigvY mwVKfv‡e wjwce× K‡i wbw`©ó mgqv‡šÍ G mKj cÖwZôv‡bi wewfbœ wnmv‡ei DØ„Ë wbY©q Kiv hvq|

9. miKvi wewfbœ Drm n‡Z Ki, ïé, f¨vU av‡h©i gva¨‡g ivR¯^ Av`vq K‡i Ges wewfbœ wbqwgZ I Dbœqbg~jK Lv‡Z e¨q K‡i| miKv‡ii GmKj Kvh©vejx myôzfv‡e m¤úv`‡bi Rb¨ wnmveweÁvb mnvqK f~wgKv cvjb K‡i|

wnmveweÁvb cwiwPwZ

3

ZvQvov wnmv‡ei eB Ges mswk−ó `wjjvw` cÖwZôv‡bi wewfbœ Kv‡R jv‡M †hgb e¨vsK ev FY`vbKvix cÖwZôvb n‡Z FY MÖnY, c‡Yï weµqg~j¨ wba©viY, fweh¨r Kvh©µg wba©viY BZ¨vw`| my›ì, myk„sLj I wgZe¨qx Rxeb MV‡bi Rb¨ wnmve ivLvi cÖ‡qvRbxqZv Acwimxg| h_vh_ wnmve bv ivL‡j cÖwZôv‡bi fvj I Lvivc w`K¸wj Rvbv hv‡e bv| mwVKfv‡e wnmve msi¶‡Yi gva¨‡g e¨w³ I cÖwZôv‡bi e¨q wbqš¿Y K‡i AcPq †iva Ges Avw_©K m”QjZv AR©b Kiv m¤¢e|

KvR: †Zvgvi ˆ`bw›`b Rxe‡b wnmveweÁvb Kxfv‡e mvnvh¨ Ki‡Z cv‡i e‡j g‡b Ki?

wnmveweÁv‡bi DrcwË I µgweKvk : mf¨Zvi m~Pbv n‡Z gvbyl wewfbœ ¸i“Z¡c~Y©© NUbv ev wnmve Mv‡Qi Mv‡q, ¸nvq ev cv_‡i wPý w`‡q ivLZ| GK mgq gvbyl mgvRe× n‡q emevm ïi“ Kij Ges K…wlKvR Avi¤¢ Kij| N‡i `vM †K‡U Ges iwk‡Z wMU w`‡q dmj I gRy‡ì wnmve ivLv wkLj| Av‡¯Í Av‡¯Í gvby‡li msL¨v e„w× cvq, mgvR we¯Ívi jvf K‡i, wewbgq cÖ_v Pvjy nq, gy ªvi cÖPjb nq Ges eëmv-evwYR¨ ïi“ nq| µq-weµq, Rgv-LiP, †`bv-cvIbv Ges Ab¨vb¨ †jb‡`b wnmv‡ei eB‡Z As‡Ki gva¨‡g †jLv ïi“ nq| 1494 wLªóv‡ã jyKv c¨vwmIwj bv‡g GKRb BZvjxq MwYZwe` Ômy¤§v wW Gwi_‡gwUKv wRI‡gwUªqv cÖ‡cvikwb‡qU cÖ‡cvikbvwjUvÕ bv‡g GKwU MÖš’ wj‡Lb Ges G‡Z wnmvei¶‡bi g~j bxwZ-Ò yÕZidv `vwLjvi (Double Entry) Ó e¨vL¨v Kiv nq|

mg‡qi cwieZ©‡bi mv‡_ mv‡_ weÁvb, cÖhyw³ Ges eëmv-evwY‡RïI AMÖMwZ nq Ges GiB d‡j wnmve weÁv‡biI DbœwZ nq| eëmvq †hgb †QvU †_‡K eo n‡Z _v‡K †Zgwb Gi cwiwaI e„w× †c‡Z _v‡K| e¨w³MZ I cvwievwiK Rxe‡bi cvkvcvwk eëmvqx, Aeëmvqx, miKvwi, †emiKvwi, gybvdv‡fvMx I Agybvdv‡fvMx mKj ai‡bi cÖwZôv‡b wnmveweÁv‡bi eënvi cwijw¶Z nq|

weÁvb I cÖhyw³i DbœwZi mv‡_ wnmveweÁv‡bi DbœwZ m¤úwK©Z| eZ©gvb Kw¤úDUv‡ii hy‡M eo eo cÖwZôv‡b wnmv‡ei eB nv‡Z wjLvi cwie‡Z© Kw¤úDUv‡i Kiv nq| d‡j mgq I kªg jvN‡ei cvkvcvwk cÖ‡qvRbxq wm×vš— ª“Z MÖnY Kiv cÖwZôv‡bi c‡¶ mnR nq|

KvR: weÁvb I cÖhyw³ Kxfv‡e wnmveweÁv‡bi DbœwZ NUvq?

wnmve Z‡_ï eënviKvix :

wnmveweÁvb

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wnmveweÁvb‡K GKwU ÒZ_¨ eë¯’vÓ (Information System) bv‡g AwfwnZ Kiv nq| Af¨š—ixY I evwn¨K wewfbœ eënviKvixi Pvwn`v we‡ePbv K‡iB †jb‡`bmg~n wnmv‡ei eB‡Z wjwce× I Avw_©K weeiYx AvKv‡i cÖ —yZ Kiv nq|

Af¨š—ixY eënviKvix : gvwjK I eë¯nvcK : wnmvei¶K wnmv‡ei eB Ges mswk −ó KvMRcÎ ˆZix K‡ib| eëmv‡qi gvwjK Ges Zuvi eë¯’vcK GBme wnmve weeiYx †_‡K eëmv‡qi jvf-¶wZ I Avw_©K Ae¯’vi cwigvY I cwieZ©b Rvb‡Z cv‡ib| d‡j fwel¨r Kg© cwiKíbv MÖnY Ki‡Z cv‡ib|

evwn¨K eënviKvix :

1. FY cÖ vbKvix : cÖwZôvb‡K FY mieiv‡ni c~‡e© FY cwi‡kva ¶gZv hvPvB‡qi Rb¨ FY cÖ vbKvix cÖwZôvb eëmv‡qi hveZxq wnmve ch©v‡jvPbv K‡iB FY mieivn K‡i _v‡K|

2. miKvi : miKv‡ii mswk−ó KZ©„c¶ eëmv‡qi wnmve n‡Z h_vh_fv‡e ïé, f¨vU, Ki Ges AvqKi cwi‡kva Kiv n‡”Q wK bv Zv wbwðZ n‡Z Ges cÖ‡qvRbxq c`‡¶c MÖnY Ki‡Z cv‡ib|

3. cvIbv`vi : evKx‡Z cY¨ weµ‡qi c~‡e© eëmv‡qi `vq cwi‡kva ¶gZv hvPvB K‡iB mieivnKvix e¨w³ I cÖwZôvb cY¨ mieivn K‡ib| msiw¶Z wnmve n‡Z mn‡RB GB aviYv jvf Kiv m¤¢e|

4. Kg©Pvix I Kg©KZ©v : eëmv‡qi kªwgK, Kg©Pvix I Kg©KZ©vMY Zv‡ì cÖvß my‡hvM myweavi h_v_©Zv wePvi Ges b¨vh¨ Ask Av`v‡qi Rb¨ Avw_©K weeiYxi mnvqZv MÖnY K‡i|

GQvovI, wnmve wbix¶K, wewb‡qvMKvix, †fv³v Ges Ab¨vb¨ mswk−ó e¨w³ I cÖwZôvb wnmve Z_¨ eënvi K‡i _v‡Kb|

KvR : wnmve Z‡_ï Af¨š—ixY I evwn¨K eënviKvix‡ì c„_K ZvwjKv cÖ¯‘Z Ki|

mgvR I cwi‡e‡ki mv‡_ wnmve eë¯’vi m¤ú©K :

wnmveweÁvb ïay gybvdv wbY©‡qi Rb¨B eënvi Kiv nq bv| gybvdv wbY©‡qi cvkvcvwk eëmvq cÖwZôvb KZ©„K mgvR Ges cwi‡e‡kiI hv‡Z †Kvb iKg ¶wZ bv nq wnmveweÁvb †mw`KwU‡ZI Ae`vb iv‡L| wb‡gœi D`vniY¸‡jv †_‡K mgvR I cwi‡ek m¤ú‡K© wnmveweÁv‡bi KiYxq eySv hv‡e|

1. Rjevqy `~lY †iv‡a cÖwZôvb wKQy A_© LiP Ki‡e Ges wnmveweÁvbx Zvi wnmve ivL‡e Ges †m wnmve †_‡K eySv hv‡e eëmvi gvwjK mgvR Ges cwi‡ek m¤ú©‡K KZUzKz mRvM| we‡kl K‡i †Zj †Kv¤úvwb¸‡jv evqy `~l‡Y †iv‡a A‡bK e¨q K‡i _v‡K|

2. wkí-KviLvbv †_‡K wbM©Z †auvqv Avkcv‡ki cwi‡ek I gvbe ¯^v‡¯’ï ¶wZ K‡i| eëmv‡qi gvwjK I wnmvei¶K‡K Gi cÖwZ‡iv‡a A_© LiP Ki‡Z nq, wnmve ivL‡Z nq Ges G wel‡q miKv‡ii wbqgbxwZ‡K AbymiY K‡i Pj‡Z nq|

wnmveweÁvb cwiwPwZ

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3. cY¨ ˆZix‡Z ¯^v¯’¨m¤§Z KuvPvgvj eënvi Kiv nq, h_vm¤¢e Kg we y r LiP Kiv nq, hš¿cvwZi kã Kg n‡Z nq Ges AveR©bv mwVK ¯’v‡b †dj‡Z nq| Gme KvR Kivi Rb¨ wKQy A_© LiP nq| wnmvei¶K‡K G Li‡Pi Rb¨ A_© eiv‡Ïi cvkvcvwk e¨q Kiv A‡_©i h_vh_ wnmve ivL‡Z nq|

4. cÖwZwU eëmvq cÖwZôvb‡K mvgvwRK `vqe×Zvi Ask wnmv‡e mgv‡Ri Rb¨ wKQy LiP Ki‡Z nq †hgb- Mwie I †gavex QvÎ‡ì e„wË cÖ vb| G Rb¨ cÖwZôvb erm‡i KZ UvKv LiP Kij Zvi wnmve ivL‡Z nq|

KvR: mgvR Ges cwi‡e‡ki wnZKi KvR Ki‡Z GKwU eëmv‡qi Kx Kx e¨q nq Zvi GKwU ZvwjKv Ki|

g~j¨‡eva m„wó‡Z I Revew`wn cÖwµqvq wnmveweÁv‡bi f~wgKv :

g~j¨‡eva n‡jv e¨w³ I mgv‡Ri wPš—v-†PZbv, wek¦vm, a¨vb-aviYv cÖf„wZi mgš^‡q `xN©w`b a‡i M‡o IVv GKwU gvb`Ê hvi Øviv gvbyl †Kvb wel‡qi fvj-g›` wePvi K‡i fv‡jv‡K MÖnY I g›`‡K eR©b K‡i| wb‡gœ g~j¨‡eva m„wó‡Z wnmveweÁvb wKfv‡e mnvqZv K‡i Zv Av‡jvPbv Kiv njÑ 1. mZZv I `vwqZ¡‡ev‡ai weKvk : wnmvei¶‡Yi †¶‡Î wnmveweÁv‡bi ixwZ bxwZ I Kjv‡KŠkj h_vh_fv‡e

AbymiY Kiv n‡j Avw_©K `yb©xwZ, RvwjqvwZ, m¤ú` BZ¨vwì Dci wbqš¿Y _v‡K Ges wnmv‡ei ¯^”QZv e„w× cvq| Avi eQ‡ii ci eQi Gi Abymi‡Yi gva¨‡g mswk−ó e¨w³‡ìI `vwqZ¡‡eva weKwkZ nq|

2. FY cwi‡kva m‡PZbZv m„wó : wnmveweÁvb FY MÖnxZv‡ì g‡a¨ FY cwi‡kv‡a m‡PZbZv m„wó K‡i Ges Zv‡ì g~j¨‡eva RvMÖZ K‡i| d‡j FY †Ljvcx nevi m¤¢vebv n«vm cvq|

3. ag©xq g~j¨‡eva m„wó : m„wóKZ©v cÖ Ë m¤ú‡ì myôy eënvi Ges AcÖ‡qvRbxq e¨q cwinvi ag©xq g~j¨‡ev‡ai Ask| mwVK wnmve msi¶Y Ki‡j e¨w³ I cÖvwZôvwbK ch©v‡q Avq ey‡S e¨q Kivi gvbwmKZv m„wó I m¤ú‡ì mwVK eënvi wbwðZ nq|

4. mgvR I iv‡óªi cÖwZ `vwqZ¡‡eva m„wó : miKv‡ii Av‡qi Ab¨Zg Drm¸‡jv n‡”Q f¨vU, Kv÷gm& wWDwU, AvqKi cÖf„wZ| wnmveweÁv‡bi h_vh_ cÖ‡qv‡Mi gva¨‡g mwVK Avq I e¨q wbY©q Kiv m¤¢e| d‡j Ki duvwK †Ìqvi cÖeYZv †jvc cvq|

5. RvwjqvwZ I cÖZviYv cÖwZ‡iva : myôz wnmve eë¯’v cÖPwjZ _vK‡j m¤¢ve¨ kvw¯Í I yb©v‡gi f‡q cÖwZôv‡bi Kg©Pvix I Kg©KZ©v‡ì g‡a¨ RvwjqvwZ, Znwej ZQi~c, cÖZviYvmn wewfbœ Awbq‡gi cÖeYZv n«vm cvq|

Revew`wnZvq wnmveweÁvb : wbw ©ó Kvh© m¤úv`‡bi `vwqZ¡ mywbw ©ó n‡j Kv‡Ri djvd‡ji Rb¨ mswk −ó e¨w³‡K Zvi Kv‡Ri Rb¨ `vqx Kiv hvq| wb‡Ri Kv‡Ri Rb¨ Z…Zxq c‡¶i wbKU `vqe×ZvB Revew`wnZv| GB Revew`wnZv Kvh©µg‡K MwZkxj ivLvi †¶‡Î wnmveweÁv‡bi f~wgKv D‡j−L Kiv njÑ

K) eëmvq cÖwZôv‡bi Af¨š—ixY Revew`wnZv : AvaywbK we‡K› ªxKiY eë¯’vq Av‡qi Rb¨, e¨‡qi Rb¨ I wewb‡qv‡Mi Rb¨ wbw`©ó e¨w³MY‡K c~Y© ¶gZv †Ìqv nq, hv‡Z K‡i `vwqZ¡cvj‡b c~Y© gb‡hvM cÖ`vb m¤¢e nq Ges wbw`©ó wnmveKvj †k‡l Awc©Z `vwq‡Z¡i djvdj m¤ú‡K© EaŸ©Zb KZ©„c‡¶i cÖ‡kœi Reve cÖ`v‡bI m¶g nq|

L) gvwjK, FY`vZv I wewb‡qvMKvix‡ì wbKU Revew`wnZv : cÖwZôv‡bi wnmvei¶Y I eë¯’vcbvq wb‡qvwRZ e¨w³e‡M©i GB g‡g© Revew`wn Ki‡Z nq †h, cÖ¯‘ZK„Z weeiYx‡Z cÖwZôv‡bi mwVK wPÎ Zz‡j aiv n‡q‡Q

wnmveweÁvb

6

wKbv, wewb‡qvMK…Z A‡_©i mwVK eënvi KZUzKz wbwðZ n‡q‡Q, AwR©Z gybvdv I cÖv°wjZ gybvdvi msMwZ i¶v n‡q‡Q wKbv BZ¨vw`| Gi~c Revew`wnZvi Abycw¯’wZ‡Z Avw_©K Abvw_©K mKj †¶‡Î Pig wek„•Ljv I AebwZ cwijw¶Z nq|

M) miKv‡ii wbKU Revew`wnZv : miKvi KZ©„K wba©vwiZ wewfbœ wbqg bxwZ h_vh_fv‡e cvjb K‡i cÖwZôvb cwiPvwjZ n‡”Q wKbv Ges h_vh_fv‡e ïé, f¨vU I Ki cwi‡kva Kiv n‡”Q wKbv Zv †`Lvi AwaKvi miKv‡ii mswk−ó c¶mg~‡ni i‡q‡Q| h_vh_ wnmve msi¶‡Yi gva¨‡g GB Revew`wnZv wbwðZ Kiv m¤¢e|

Abykxjbx eûwbe©vPwb cÖkœ

1| wnmveweÁvb -

K) mgv‡Ri G‡Ki mv‡_ A‡bï m¤úK© Av‡jvPbv K‡i L) Drcv`b eë¯’vi Av‡jvPbv K‡i M) cY¨ µq Ges weµ‡qi wnmve iv‡L

N) hveZxq Avw_©K †jb‡`‡bi wnmve iv‡L,

†kªYxwefvM K‡i Ges e¨vL¨v K‡i

2| wK‡m eëmvq cÖwZôv‡bi Kvw•¶Z djvdj AR©b m¤¢e?

K. m¤ú` µ‡qi d‡j L. mwVK wm×vš— wb‡j M. e¨q wbqš¿‡Yi gva¨‡g N. cY¨ µ‡qi Øviv

3| GKwU eëmv‡qi wnmve Z‡_ï Af¨š—ixY eënviKvix Ñ (i) gvwjK (ii) eë¯’vcK (iii) FY cÖ`vbKvix e¨vsK

wb‡Pi †KvbwU mwVK?

K) i L) ii M) i I ii N) i, ii I iii

4| weÁvb I cÖhyw³

K) wnmvei¶Y‡K msKzwPZ K‡i L) wnmvei¶Y‡K e¨qeûj K‡i Zz‡j M) wnmvei¶‡Yi MwZ †iva K‡i N) wnmvei¶‡Yi DbœwZ NUvq

5| wnmveweÁvb‡K wK bv‡g AwfwnZ Kiv nq ? K) wnmve eë¯’v L) Z_¨ eë¯’v M) wbix¶v eë¯’v N) weeiYx eë¯’v

6| cÖwZôv‡bi Kvw•¶Z djvdj AR©b Kiv m¤¢eÑ

K) m¤ú` e„w×i gva¨‡g L) `vq n«v‡mi gva¨‡g M) e¨q wbqš¿‡Yi gva¨‡g N) e¨q e„w×i gva¨‡g

wnmveweÁvb cwiwPwZ

7

7| †mevg~jK Agybvdv‡fvMx cÖwZôv‡bi D`vniY- i) wk¶v cÖwZôvb ii) weÁvcbx ms¯’v iii) Kw¤úDUvi †givgZKvix cÖwZôvb

wb‡Pi †KvbwU mwVK? K) i L) ii I iii M) i I ii N) i I iii

8| wnmveweÁv‡bi Ab¨Zg cÖavb D‡Ïk¨ njÑ i) Avw_©K djvdj wbY©q ii) e¨q wbqš¿Y iii) Avw_©K Ae¯’v wbY©q

wb‡Pi ‡KvbwU mwVK? K) i L) ii I iii M) i I ii N) i I iii

9| GKwU cÖwZôvb mgvR I cwi‡e‡ki cÖwZ Ae`vb iv‡LÑ i) cY¨ ˆZwi‡Z we‡`kx KuvPvgvj eënvi K‡i ii) cY¨ ˆZwi‡Z †`kx KuvPvgvj eënvi K‡i iii) Mwie I †gavex QvÎ‡ì e„wË cÖ vb K‡i

wb‡Pi †Kv‡bvwU mwVK?

K) ii L) ii I iii M) i I ii N) i I iii

wb‡gœi Z_¨ †_‡K 10 I 11 bs cÖ‡kœi DËi `vI : Wv: ivwKe nvmvb Zvi wK¬wb‡Ki Avw_©K †jb‡`‡bi wnmve h_vh_fv‡e msi¶Y K‡ib| eQi †k‡l Zvi e¨w³MZ Ki wba©viY cÖwµqv mnR I ¯^í mg‡q m¤¢e nq| d‡j AvqKi KZ…©c¶ Zvi wnmve wbKvk ivLvi cÖwµqvq m‡š—vl cÖKvk K‡ib|

10| A‡_©i Av`vb cÖ`vb mwVKfv‡e wjwce× Kiv wK‡mi D‡Ïk¨?

K. eëmv‡qi L. †`bv-cvIbvi M. wnmve wjwce×Ki‡Yi N. wnmve weÁv‡bi

11| Wv: ivwKe nvmv‡bi wK¬wb‡Ki wnmve mwVKfv‡e msi¶Y Ki‡j mnvqK n‡eÑ i. weµq e„w×‡Z ii. g~j¨‡eva m„wó‡Z iii. Ki wba©vi‡Y


K. i L. ii

M. ii I iii N. i I ii

wØZxq Aa¨vq

†jb‡`b gvbyl mycÖvPxbKvj †_‡KB ˆ`bw›`b Rxe‡b wnmve eë¯’vi cÖ‡qvRbxqZv Abyfe K‡i Avm‡Q| Avw`Kv‡j cÖ‡Z¨‡K Zuvi cÖvZ¨vwnK Rxe‡bi cÖ‡qvRb¸‡jv †gUv‡bvi Rb¨ wb‡R‡ì g‡a¨ cY¨ wewbgq KiZ| †h NUbv¸‡jv ‡Kvb e¨w³ ev cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b K‡i †Kej H NUbv¸‡jv †_‡KB †jb‡`‡bi Rb¥ nq | myZivs †`Lv hv‡”Q mKj NUbvB †jb‡`b n‡e bv| eëmv‡qi cÖK…Z Avw_©K wPÎ cvevi Rb¨ ïay A_© m¤ú©wKZ NUbv¸‡jvB eëmvq cÖwZôv‡bi †jb‡`b wn‡m‡e wPwýZ Kiv nq|

wPÎ: †jb‡`‡bi cÖgvYcÎ GB Aa¨vq †k‡l AvgivÑ

• †jb‡`‡bi aviYv e¨vL¨v Ki‡Z cvie|

• †jb‡`‡bi cÖK…wZ kbv³ Ki‡Z cvie|

• wnmve mgxKiY we‡k−lY Ki‡Z cvie|

• wnmve mgxKi‡Y eëmvwqK †jb‡`‡bi cÖfve e¨vL¨v Ki‡Z cvie|

• eëmvq cÖwZôv‡bi †jb‡`‡bi Drm `wjjvw` ZvwjKv ˆZwi K‡i eY©bv Ki‡Z cvie|

• †jb‡`‡bi mg_©‡b cÖ‡qvRbxq `wjjvw` h_vh_fv‡e cÖ ÍyZ Ki‡Z cvie|

wnmveweÁvb 9

†jb‡`‡bi aviYv :

AvaywbK mgvR eë¯’vq wnmve wjwce×Ki‡Yi †¶‡Î †jb‡`b kãwUi A_© AZ¨š— ¸i“Z¡c~Y©| eëmvq RM‡Z wewfbœ NUbvi D™¢e nq| wKš—y mg¯Í NUbv‡K wnmv‡ei ewn‡Z wjwce× Kiv nq bv| A‡_©i As‡K cwigvc‡hvM¨ NUbv hv eëmv‡qi Avw_©K Ae¯’vi cwieZ©b K‡i †mB mg¯Í NUbv‡KB †jb‡`b wn‡m‡e wnmv‡ei ewn‡Z wjwce× Kiv nq| D`vniY¯î~c ejv †h‡Z cv‡i, Rbve mxgvš— 5,000 UvKv w`‡q Awd‡mi Rb¨ GKwU Avjgvix µq Ki‡jb, Avevi †`vKvb †_‡K †divi c‡_ yN©Ubvq AvnZ n‡jb, D‡j−wLZ `ywU †¶‡ÎB NUbvi Rb¥ nj| wKš—y cÖ_gwU †h‡nZz A‡_©i Øviv cwigvc‡hvM¨ Ges eëmv‡qi Avw_©K Ae¯’vi cwieZ©b K‡i‡Q †mRb¨ cÖ_g NUbvwU †jb‡`b, wØZxq NUbvq †h‡nZz Avw_©K mswk−óZv †bB Ges eëmv‡qi Avw_©K Ae¯’vi †Kvb cwieZ©b nqwb †m‡nZz wØZxq NUbvwU eëmv‡qi †jb‡`b wn‡m‡e wjwce× n‡e bv|

†jb‡`b kãwUi AvwfavwbK A_© nj MÖnY I cÖ vb A_©vr †`qv I †bqv Bs‡iwR‡Z hv‡K ejv nq give and take, msNwUZ cÖ‡Z¨KwU NUbvi GKvwaK c¶ RwoZ _v‡K GK c¶ myweav MÖnY K‡i Ges Ab¨ c¶ myweav cÖ`vb K‡i| †hgb Ñ gvwbK iZb‡K 1,000 UvKv w`j | GB Kv‡h©i g‡a¨ Avgiv ywU c¶ †`L‡Z cvB Ñ iZb 1,000 UvKv MÖnY Kij I gvwbK 1,000 UvKv cÖ`vb Kij| wP‡Îi mvnv‡h¨ welqwU eySv‡bv n‡jv|

bM` UvKvi Av`vb cÖ`vb ev evKx‡Z µq weµq QvovI †mev Av`vb cÖ v‡bi gva¨‡g †jb‡`‡bi D™¢e n‡Z cv‡i| †hgb wg‡mm gvn&eyev‡K Kv‡Ri wewbg‡q 2,000 UvKv †eZb †`qv nj A_ev Ni fvov eve` 3,000 UvKv cvIqv †Mj BnvI †jb‡`b| Avevi A „k¨ fv‡e †Kvb Avw_©K NUbv N‡U _vK‡j ZvnvI †jb‡`b n‡Z cv‡i| †hgb : `xN©w`b m¤ú` eënv‡ii d‡j †h g~j¨ n«vm nq Gi gva¨‡gI †jb‡`‡bi m„wó nq|

A‡_©i Av`vb cÖ vb ev A‡_©i gvcKvwV‡Z cwivgvc‡hvM¨ †Kvb NUbv (Event) ev †mev (service) Av`vb cÖ`v‡bi gva¨‡g †Kvb cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b NU‡j H mg¯Í NUbv ev Av`vb cÖ`vb‡K †jb‡`b ejv nq| e¯‘Zt `ªe¨ mvgMªx I †mev K‡g©i wewbg‡qi d‡j †Kvb e¨w³, cÖwZôvb ev eëmv‡qi Avw_©K Ae¯’vi cwieZ©b NU‡j †jb‡`‡bi m„wó nq|

KvR : ÒcÖ‡Z¨K †jb‡`b NUbv, cÖ‡Z¨K NUbv †jb‡`b bqÓ e¨vL¨v Ki|

†jb‡`b 10

†jb‡`‡bi cÖK…wZ ev êwkó¨ :

Avgiv B‡Zvg‡a¨ †R‡bwQ cÖ‡Z¨KwU †jb‡`bB NUbv wKš—y cÖ‡Z¨KwU NUbv †jb‡`b bq| †jb‡`‡bi aviYvwU‡K we‡k−lY Ki‡j wb‡gœv³ êwkó¨¸‡jv j¶¨ Kiv hvq|

K) A‡_©i As‡K cwigvc‡hvM¨ :

†jb‡`‡bi GKwU D‡j−L‡hvM¨ êwkó¨ n‡jv NUbv‡K Aek¨B A‡_©i As‡K cwigvc‡hvM¨ n‡Z n‡e bZzev D³ NUbv‡K †jb‡`b ejv hv‡e bv| †hgb : eëmv‡qi g¨v‡bRv‡ii g„Zy¨ GKwU ¶wZ hv A_© Øviv cwigvc‡hvM¨ bq ZvB GwU †Kvb †jb‡`b bq| wKš—y Av¸‡b cY¨ cy‡o hvIqvq 20,000 UvKv ¶wZ nj GwU GKwU †jb‡`b|

L) Avw_©K Ae¯’vi cwieZ©b :

†Kvb NUbv Øviv hw` †Kvb cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b mvwaZ nq Z‡e †mwUB †jb‡`b n‡e| †hgb : bM` 5,000 UvKv w`‡q Awd‡mi Rb¨ AvmevicÎ µq Kiv nj| GLv‡b cÖwZôv‡bi AvmevecÎ e„w×i cvkvcvwk bM` 5,000 UvKv n«vm ‡c‡q‡Q| myZivs GB NUbv w`‡q †h‡nZz cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b G‡m‡Q †m‡nZz GwU †jb‡`b| Avevi hw` 5,000 UvKvi AvmevicÎ µ‡qi digv‡qk (Order) †`qv nq Z‡e GwU †Kvb †jb‡`b n‡e bv, KviY GB NUbv w`‡q Avw_©K Ae¯’vi GLbI †Kvb cwieZ©b nqwb|

M) ˆØZ mËv :

cÖwZwU †jb‡`‡bB `ywU c¶ _vK‡Z n‡e| A_©vr GKc¶ MÖnY Ki‡e Ges Ab¨ c¶ myweav cÖ vb Ki‡e| †hgb- Kg©Pvix‡ì †eZb †`qv n‡jv 5,000 UvKv| GLv‡b GKwU c¶ †eZb LiP wnmve Ges Aci c¶ bM`vb wnmve|

N) ¯^qsm¤ú~Y© I ¯^Zš¿ :

†jb‡`‡bi Av‡iKwU D‡j−L‡hvM¨ êwkó¨ n‡jv cÖwZwU †jb‡`b ¯^qsm¤ú~Y© GKwU Av‡iKwU n‡Z m¤ú~Y© Avjv`v| †hgb Ñ av‡i gvj weµq 10,000 UvKv Ges 07 w`b ci UvKv cvIqv †Mj| GLv‡b av‡i weµq GKwU †jb‡`b Ges 07 w`b c‡i UvKv cÖvwß Av‡iKwU †jb‡`b|

O) „k¨gvbZv :

†jb‡`b „k¨gvb I A „k¨gvb Df‡qB n‡Z cv‡i| †hgb: AvmevecÎ µq 10,000 UvKv | Bnv GKwU „k¨gvb †jb‡`b| Avevi Avmevec‡Îi AePq 1,000 UvKv GKwU A „k¨gvb †jb‡`b|

P) HwZnvwmK NUbv :

†h mKj Avw_©K NUbv c~‡e© N‡U †M‡Q †m¸‡jv‡K HwZnvwmK NUbv ejv nq| HwZnvwmK NUbv‡K †jb‡`b ejv nq| Avevi wKQz wKQz NUbv fwel¨‡Z NU‡Z cv‡i Ggb Avw_©K NUbv‡KI †jb‡`b ejv nq| fwel¨‡Z NU‡Z cv‡i Ggb NUbv eëmv‡qi Avw_©K Ae¯’vi cwieZ©b mvab Ki‡j Aek¨B Zv †jb‡`b e‡j Mb¨ n‡e| †hgb Ñ Abv`vqx cvIbv mwÂwZ, evUªv mwÂwZ BZ¨vw`|

Q) wnmve mgxKi‡Y cÖfve we¯Ívi :

cÖwZwU †jb‡`bB wnmve mgxKi‡Y cÖfve we¯Ívi K‡i| †jb‡`‡bi d‡j wnmve mgxKi‡Yi wewfbœ `dvq cwieZ©b mvwaZ nq| Òm¤ú`=`vq+gvwjKvbv m¦Z¡Ó GwU n‡jv wnmve mgxKiY| myZivs †Kvb NUbv †jb‡`b wKbv Zv wnmve mgxKi‡Yi cweeZ©‡bi gva¨‡g hvPvB Kiv hvq|

wnmveweÁvb 11

†jb‡`b wPwýZKiY : †Kvb& NUbv †jb‡`b Ges †Kvb& NUbv †jb‡`b bq Zv wb‡gœ K‡qKwU D`vni‡Yi mvnv‡h¨ eySv‡bv n‡jv-

Rbve †mv‡n‡ji eëmv cÖwZôv‡b wbgœwjwLZ NUbv¸‡jv msNwUZ n‡q‡Q-

1| Rbve †mv‡nj 50,000 UvKv wb‡q eëmvq Avi¤¢ Ki‡jb|

2| wZwb 15,000 UvKvi cY¨ bM‡` µq K‡i‡Qb|

3| wZwb Zvi GKRb cvIbv`vi‡K 10,000 UvKv cwi‡kva K‡i‡Qb|

4| wZwb cY¨ µ‡qi Rb¨ 8,000 UvKvi digv‡qk cÖ`vb K‡i‡Qb|

5| wZwb weÁvcb eve` 2,000 UvKv cª`vb K‡i‡Qb|

6| wZwb Rbve gvgyb‡K gvwmK 7,000 UvKv †eZ‡b Zvi eëmvi g¨v‡bRvi wb‡qvM K‡i‡Qb|

7| eëmv †_‡K e¨w³MZ cÖ‡qvR‡b 3,000 UvKv D‡Ëvjb K‡i‡Qb |

8| Zvi e¨w³MZ A_© n‡Z 500 UvKv Pzwi n‡q‡Q|

9| wZwb nv‡kg eªv`vm© n‡Z cÖwZ gv‡m 10,000 UvKvi cY¨ µ‡qi Rb¨ Pzw³e× n‡jb|

10| wZwb 10,000 UvKv g~‡jï cY¨ nvwb‡di wbKU av‡i weµq K‡i‡Qb|

Gme NUbv †jb‡`b wKbv Zv KviYmn e¨vL¨v Kiv nj-

mgvavb :

bs †jb‡`b wKbv KviYmn e¨vL¨v 1. †jb‡`b bM` A_© cÖwZôv‡b g~jab ¯î~c Avbqb Kivq cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b n‡q‡Q Ges

D³ †jb‡`‡bi ywU c¶- GKwU c¶ gvwj‡Ki g~jab Ges Aci c¶ cÖwZôv‡bi bM` UvKv| 2. †jb‡`b cY¨ g~j¨ A‡_©i gvcKvwV‡Z cwigvc‡hvM¨| cY¨ µ‡qi gva¨‡g cÖwZôv‡bi LiP e„w× †c‡q‡Q,

bM` A_© cÖ v‡bi d‡j bM` A_© n«vm †c‡q‡Q| 3. †jb‡`b cvIbv`vi‡K cwi‡kv‡ai d‡j eëmv‡qi `vq I bM` A_© DfqB n«vm †c‡q‡Q, d‡j Avw_©K

Ae¯’vi cwieZ©b n‡q‡Q| 4. †jb‡`b bq cY¨ µ‡qi digv‡qk cÖ`vb, cY¨ µq Kiv eySvq bv| c‡Yï †Kvb Av`vb cÖ`vb GLbI N‡Uwb

d‡j Avw_©K Ae¯’vi cwieZ©b nqwb| 5. †jb‡`b weÁvcb LiP cÖ`v‡bi gva¨‡g cÖwZôvb myweav MÖnY K‡i‡Q Ges D³ myweavi g~j¨ bM‡`

cwi‡kva Kivq Avw_©K Ae¯’vi cwieZ©b N‡U‡Q| 6. †jb‡`b bq PvKwii wb‡qvMcÎ cÖ v‡bi gva¨‡g cÖwZôvb †Kvb myweav Zvr¶wYK MÖnY ev cÖ`vb K‡iwb Ges

G‡Z A‡_©iI †Kvb Av`vb cÖ vb nqwb| 7. †jb‡`b eëmvq n‡Z bM` A_© MÖn‡Yi gva¨‡g gvwjK cÖwZôvb n‡Z myweav MÖnY K‡i‡Qb, d‡j

cÖwZôv‡bi bM` A‡_©i cwieZ©b N‡U‡Q| 8. †jb‡`b bq e¨w³MZ A_© Pzwii d‡j cÖwZôv‡bi †Kvb ¶wZ nqwb, ¶wZwU gvwj‡Ki wbR¯^| ZvB cÖwZôv‡bi

Avw_©K Ae¯’vi †Kvb cwieZ©b nqwb| 9. †jb‡`b bq cY¨ µ‡qi Rb¨ Pzw³e× n‡q‡Qb, GLbI cY¨ µq K‡ibwb Ges g~jÏ cwi‡kva K‡ibwb|

d‡j Avw_©K Ae¯’vi †Kvb cwieZ©b nqwb| 10. †jb‡`b av‡i cY¨ weµ‡qi gva¨‡g cÖwZôvb nvwbd‡K myweav cÖ vb K‡i‡Qb, hv cÖwZôv‡bi Rb¨ GKwU

Avq| G‡Z cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|

†jb‡`b 12

wnmve mgxKiY : †Kvb cÖwZôv‡bi GKwU wbw ©ó mg‡qi †gvU m¤ú‡ì cwigvb, gvwjKvbv m¦Z¡ I ewn`©v‡qi mgvb n‡e| †h mgxKi‡Yi gva¨‡g GB mgZv cÖgvY Kiv nq Zv‡KB wnmve mgxKiY ejv nq| wnmvekv¯¿we`MY wnmve mgxKiY (m¤ú` = `vq + gvwjKvbv m¦Z¡) Gi Dcv`vb¸‡jvi cwieZ©bKvix NUbv‡K †jb‡`b e‡j AvL¨vwqZ K‡i‡Qb| A_©vr m¤ú`, `vq Ges gvwjKvbv m¦‡Z¡ cwieZ©b AvbqbKvix NUbv †jb‡`b wnmv‡e MY¨ nq|

wnmve mgxKiYwU wbgœi~c :

A=L+E

†hLv‡b, A= Assets (m¤ú`mg~n) L= Liabilities (`vqmg~n) E= Equity (gvwjKvbv m¦Z¡)

m¤ú` : m¤ú` ej‡Z eySvq A_©‰bwZK cwim¤ú` hv †Kvb eëmv‡qi gvwjKvbvaxb _v‡K Ges hv gybvdv AR©‡bi Kv‡R eëüZ nq| †hgb : eëmv‡qi gvwjKvbvaxb AvmevecÎ, `vjvb‡KvVv, KjKâv BZ¨vw`|

`vq : `vq n‡”Q eëmv‡qi Avw_©K `vqe×Zv hv eëmv‡qi GKwU wbw ©ó mgq c‡i Aek¨B cwi‡kva Ki‡Z n‡e A_©vr eëmv‡qi †gvU m¤ú‡ì Dci Z…Zxq c‡¶i `vweB n‡”Q `vq|

gvwjKvbv m¦Z¡ : eëmv‡qi †gvU m¤ú` †_‡K Z…Zxq c‡¶i `vwe ev` w`‡j hvnv Aewkó _v‡K ZvB n‡”Q gvwjKvbv m¦Z¡| A_©vr †gvU m¤ú‡ì Dci gvwj‡Ki †h `vwe ZvB n‡”Q gvwjKvbv m¦Z¡¡| gvwjKvbv m¦Z¡‡K cÖfvweZ Kivi PviwU Dcv`vb i‡q‡Q| h_v :

gvwj‡Ki wewb‡qvM Avq D‡Ëvjb e¨q ev LiP

wP‡Îi mvn‡h¨ welqwU †`Lv‡bv n‡jv Ñ

gvwjKvbv m¦Z¡

g~jab wewb‡qvM

gvwjK KZ©„K

D‡Ëvjb

Avq

LiP

wnmveweÁvb 13

wnmve mgxKiYwU‡K ewa©Z Ki‡j cvIqv hvq Ñ m¤ú` = `vq + g~jab + Avq - LiP - D‡Ëvjb A_©vr A = L + (C + R – E – D)

†hLv‡b, A=Assets ( m¤ú` ) L=Liabilities ( `vq ) C=Capital ( g~jab ) R=Revenue (Avq)

E=Expenses (LiP)

D=Drawings (D‡Ëvjb)

†Kvb NUbv †jb‡`b n‡Z n‡j Zv wnmve mgxKi‡Yi Dcv`vb¸‡jv‡K wbgœwjwLZ cuvPwU cwieZ©‡bi †h †Kvb GKwU cwieZ©b mvab Ki‡e| h_v :

1| †gvU m¤ú` evo‡j †gvU `vq A_ev gvwjKvbv m¦Z¡¡ evo‡e|

2| †gvU m¤ú` Kg‡j †gvU `vq A_ev gvwjKvbv m¦Z¡¡ Kg‡e|

3| GKwU m¤ú` evo‡j Aci GKwU m¤ú` Kg‡e|

4| gvwjKvbv m¦Z¡ evo‡j †gvU `vq Kg‡e|

5| gvwjKvbv m¦Z¡ Kg‡j †gvU `vq evo‡e|

D`vniY Gi mvnv‡h¨ welqwU eySv‡bv n‡jv-

1| (K) bM` 5,000 UvKv wb‡q e¨emvq ïi“ Kiv nj

A (m¤ú`) = L (`vq) E (gvwjKvbv m¦Z¡)

bM` hš¿cvwZ AvmevecÎ cvIbv`vi g~jab + AvqÑe¨qÑD‡Ëvjb

5,000 = 5,000

m¤ú` (bM`) Ges gvwjKvbv m¦Z¡¡¡ (g~jab) e„w× †c‡q‡Q |

1| (L) av‡i 5,000 UvKvi hš¿cvwZ µq Kiv nj

A (m¤ú`) = L (`vq) E (gvwjKvbv m¦Z¡¡)

bM` hš¿cvwZ AvmevecÎ cvIbv`vi g~jab +AvqÑe¨qÑD‡Ëvjb

5,000 = 5,000

m¤ú` (hš¿cvwZ) Ges `vq (cvIbv`vi) e„w× †c‡q‡Q|

2| (K) cvIbv`vi‡K cwi‡kva 3,000 UvKv


bM` hš¿cvwZ AvmevecÎ cvIbv`vi g~jab + AvqÑe¨qÑD‡Ëvjb Ñ3,000 = Ñ3,000

m¤ú` (bM` A_©) n«vm Ges `vq (cvIbv`vi) n«vm †c‡q‡Q|

†jb‡`b 14

2| (L) bM‡` †eZb cwi‡kva Kiv n‡jv 2,000 UvKv

A (m¤ú`) = L (`vq) E (gvwjKvbv m¦Z¡) bM` hš¿cvwZ AvmevecÎ cvIbv`vi g~jab + AvqÑe¨qÑD‡Ëvjb

Ñ2,000 = Ñ2,000

m¤ú` (bM`) n«vm Ges gvwjKvbv m¦Z¡¡ (LiP) n«vm †c‡q‡Q|

3| bM` AvmevecÎ µq 1,000 UvKv



Ñ1,000 1,000

m¤ú` (AvmvevecÎ) e„w× Ges m¤ú` (bM`) n«vm †c‡q‡Q|

4| gvwjK KZ©„K e¨w³MZ fv‡e eëmv‡qi FY cwi‡kva 5,000 UvKv


bM` hš¿cvwZ AvmevecÎ FY g~jab + AvqÑe¨qÑD‡Ëvjb

Ñ5,000 5,000

`vq (FY) n«vm Ges gvwjKvbv m¦Z¡¡ (g~jab) e„w× †c‡q‡Q|

5| evKx‡Z cY¨ µq 7,000 UvKv



7,000 Ñ7,000

`vq (cvIbv`vi) e„w× Ges gvwjKvbv m¦Z¡¡ (LiP) n«vm †c‡q‡Q|

wnmve mgxKi‡Yi Dci †jb‡`‡bi cÖfve weeiYx Q‡K †`Lv‡bv nj-

wg: `xcK Rvbyqvix 01, 2012 Zvwi‡L Zvi AvBb †ckvi Awdm Pvjy K‡ib| cÖ_g gv‡mi †jb‡`b¸‡jv wbgœi~c:

Rvby: 1 AvBb †ckvq 50,000 UvKv wewb‡qvM Kiv nj |

Rvby: 2 Rvbyqvix gv‡mi Awdm fvov cwi‡kva Kiv nj 3,000 UvKv|

Rvby: 7 av‡i Awdm hš¿cvwZ µq Kiv nj 15,000 UvKv|

Rvby: 10 g‡°j‡ì bM‡` AvBwb †mev †`qv nj 6,000 UvKv|

Rvby: 15 Awdm Kg©Pvixi †eZb cwi‡kva 2,000 UvKv|

Rvby: 20 e¨vsK †_‡K Fb †bqv nj 20,000 UvKv|

Rvby: 24 g‡°j‡ì av‡i AvBwb †mev †`qv n‡jv 7,000 UvKv|

Rvby: 29 evKx‡Z µxZ hš¿cvwZi g~j¨ cwi‡kva 10,000 UvKv|

wnmveweÁvb 15

wg: `xc‡Ki 2012 mv‡ji Rvbyqvix gv‡mi †jb‡`bmg~n wnmve mgxKi‡bi Dcv`vb¸‡jvi Dci cÖfve wbgœi~c :

ZvwiL mswk−ó wnmve wnmve mgxKi‡bi cÖfve (A=L+E) Rvbyqvix 1 bM`vb wnmve

g~jab wnmve A e„w× E e„w×

Rvbyqvix 2 fvov wnmve bM`vb wnmve

E n«vm A n«vm

Rvbyqvix 7 hš¿cvwZ wnmve mieivnKvix/cÖ‡`q wej wnmve

A e„w× L e„w×

Rvbyqvix 10 bM`vb wnmve †mev Avq

A e„w× E e„w×

Rvbyqvix 15 †eZb wnmve bM`vb wnmve

E n«vm A n«vm

Rvbyqvix 20 bM`vb wnmve e¨vsK wnmve

A e„w× L e„w×

Rvbyqvix 24 cÖvc¨ wnmve †mev Avq wnmve

A e„w× E e„w×

Rvbyqvix 29 cÖ‡`q wnmve/mieivnKvix bM`vb wnmve

L n«vm A n«vm

wg: `xc‡Ki 2012 m‡bi Rvbyqvwi gv‡mi †jb‡`bmg~‡ni cÖfve wnmve mgxKi‡Y we¯ÍvwiZfv‡e †`Lv‡bv njÑ

ZvwiL m¤ú` = `vq + gvwjKvbv m¦Z¡

bM` †`bv`vi/

cÖvc¨ wnmve hš¿cvwZ = FY

cvIbv`vi/ cÖ‡`q wnmve

g~jab

gš—e¨

50,000 = 50,000 g~jab Avbqb 2012 Rvby:1 DØ„Ë 50,000 = 50,000

Ñ3,000 = Ñ3,000 LiP Rvby: 2

DØ„Ë 47,000 = 47,000 15,000 = 15,000

Rvby: 7 DØ„Ë 47,000 15,000 = 15,000 47,000

6,000 = 6,000 Avq Rvby: 10

DØ„Ë 53,000 15,000 = 15,000 53,000 Ñ2,000 = Ñ2,000 LiP

Rvby: 15 DØ„Ë 51,000 15,000 = 15,000 51,000

20,000 = 20,000 Rvby: 20

DØ„Ë 71,000 15,000 = 20,000 15,000 51,000 7,000 = 7,000 Avq

Rvby: 24 DØ„Ë 71,000 7,000 15,000 = 20,000 15,000 58,000

Ñ10,000 = Ñ10,000 Rvby: 29

DØ„Ë 61,000 7,000 15,000 = 20,000 5,000 58,000 †gvU 83,000 = 83,000

†jb‡`b 16

KvR : wnmve mgxKi‡Y wb‡gœv³ †jb‡`bmg~‡ni cÖfve weeiYx QK cÖ¯‘Z K‡i cÖ`k©b Ki| Rbve bvwM©m Av³vi gvP© 01, 2012 Zvwi‡L †UBjvwis eëmvq ïi“ K‡ib| cÖ_g gv‡mi †jb‡`b¸‡jv wbgœi~c :

gvP© 1 20,000 UvKv wewb‡qvM Kiv nj | ,, 3 gvP© gv‡mi ‡`vKvb fvov cwi‡kva Kiv n‡jv 5,000 UvKv| ,, 9 bM‡` †mjvB †gwkb µq Kiv n‡jv 15,000 UvKv| ,, 14 Kvco †mjvB eve` gRyix Av`vq 2,000 UvKv| ,, 17 †`vKv‡bi cÖPviYv eve` e¨q 1,000 UvKv| ,, 22 MÖvnK n‡Z †mjvB-Gi gRywi eve` cÖvc¨ 1,500 UvKv| ,, 25 †mjvB †gwkb †givgZ Kiv n‡jv 300 UvKv| ,, 30 22 Zvwi‡Li we‡ji A_© Av`vq 1,200 UvKv|

eëmvwqK †jb‡`‡bi Drm Ges GZ`&msµvš— `wjjcÎvw` : cÖwZwU †jb‡`‡bi mg_©‡b GK ev GKvwaK cÖgvYcÎ _v‡K| †jb‡`‡bi mZ¨Zv wbwðZ Ki‡Z G mKj cÖgvYcÎ eënvi nq| †hgb: †h †Kvb eëmvqx GKBw`‡b eûwe` †jb‡`b m¤úbœ K‡ib| wewfbœ e¨w³i wbKU cY¨ weµq, cY¨ µq, µqK…Z cY¨ †diZ, wewµZ cY¨ †diZ, e¨vs‡K UvKv Rgv ‡`qv ev e¨vsK †_‡K UvKv D‡Ëvjb Kiv GiKg eûwe` NUbv eëmv cÖwZôv‡b NU‡Z cv‡i| Avi G mg¯Í NUbvB n‡jv g~jZ eëmv‡qi †jb‡`‡bi Drm| mviv eQ‡ii †jb‡`b¸‡jv gyL¯Í ivLv m¤¢e bq| Kv‡RB †jb‡`b¸‡jv‡K cÖwZôv‡bi cÖ‡qvR‡bB ¸i“Z¡ mnKv‡i wnmv‡ei ewn‡Z wjwce× Kiv nq| GKRb wnmvei¶K hLb GB wjwce×Ki‡Yi KvRwU mgvav K‡ib, ZLbB †jb‡`‡bi cÖ‡hvR¨ `wjjI cÖ ‘Z K‡ib| `wjjcÎ¸‡jv n‡”Q Pvjvb , fvDPvi, K¨vk †g‡gv, wej, †WweU †bvU, †µwWU †bvU, f¨vU Pvjvb BZ¨vw`| GB mg¯Í `wjj cÎvwì e¨vL¨v, G‡ì bgybv Ges eënvi eY©bv Kiv nj|

1| Pvjvb : Pvjvb nj cY¨ µq Ges weµ‡qi GKwU cÖvgvY¨ `wjj| we‡µZv hLb cY¨ weµq K‡ib ZLb c‡Yï c~Y© weeiY msewjZ GKwU wjwLZ `wjj †µZv‡K n¯Ívš—i K‡ib| GB wjwLZ `wjjB n‡”Q Pvjvb| Pvjv‡b †µZvi bvg I wVKvbv, gv‡ji cwigvb, gv‡ji weeiY gv‡ji g~j¨ Ges g~j¨ cwi‡kv‡ai kZ© BZ¨vw` wjwce× _v‡K| we‡µZvi wbKU Bnv ewntPvjvb Ges †µZvi wbKU Bnv Avš—tPvjvb e‡j Mb¨ nq| GB Pvjv‡bi wfwË‡Z †µZv cÖv_wgK ch©v‡q µq Rv‡e`vq Ges we‡µZv weµq Rv‡e`vq wjwce× K‡ib|

wb‡gœ GKwU Pvjv‡bi bgybv †`Lv‡bv nj-

mygb †UªWvm©53, wbDgv‡K©U, XvKv

†µZvi bvg: †gmvm© Rvw`` †UªWvm© wVKvbv: †evW©evRvi, MvRxcyi|

µ/bs gv‡ji weeiY ì (UvKv) cwigvY UvKvi cwigvY 40,000 2,000

1 bvwRi kvBj Pvj ev`t Kvievwi evÆv (5%)

40 1,000 †KwR

38,000 K_vq: UvKv AvUwÎk nvRvi gvÎ| weµq kZ©: 2/10, bxU 30 fyj-Î“wU ms‡kvab‡hvM¨| we‡µZvi ¯^v¶i

Pvjvb

ZvwiL: 10 gvP© 2011Pvjvb bs-05728

wnmveweÁvb 17

wUKv : gv‡ji †gvU g~‡jï Dci †h cwigvY UvKv gIKzd K‡i †µZv‡K g~j¨ cwi‡kva Ki‡Z ejv nq †mB gIKzdK…Z UvKvB nj Kvievix evÆv|

2| fvDPvi : †jb‡`‡b †h cÖgvYcÎ eëüZ nq Zv‡K fvDPvi e‡j| †hgb : 5,000 UvKvi cY¨ weµq eve` we‡µZv †µZv‡K 5,000 UvKvi GKwU fvDPvi w`‡q _v‡Kb Avevi evwo fvov eve` 2,000 UvKv cÖvwßi †¶‡Î gvwjK fvovwUqv‡K 2,000 UvKv fvDPvi cÖ vb K‡i _v‡Kb|

fvDPvi `yÕcÖKvi : h_v :Ñ 1. †WweU fvDPvi 2. †µwWU fvDPvi

K) †WweU fvDPvi : cY¨ µ‡q Ges wewfbœ e¨‡qi ¯^c‡¶ †WweU fvDPvi eëüZ nq| †WweU fvDPv‡ii mv‡_ Pvjvb, K¨vk‡g‡gv hy³ K‡i avivevwnK fv‡e fvDPvi b¤î cÖ vb c~e©K K¨vkeyK ev bM`vb †iwR÷ªv‡ii †µwWU w`K ev Li‡Pi w`‡K wjwce× Kiv nq|

†WweU fvDPvi bgybv QK

L) †µwWU fvDPvi : cY¨ weµq I wewfbœ Av‡qi Rb¨ †h fvDPvi eënvi Kiv nq Zv‡K ejv nq †µwWU fvDPvi | †µwWU fvDPv‡ii mv‡_ Pvjv‡bi Kwc, K¨vk‡g‡gv BZ¨vw` mshy³ K‡i Zv‡Z avivevwnKfv‡e K¨vkey‡Ki †WweU w`‡K (A_© cÖvwßi w`‡K) wjwce× Kiv nq|

†µwWU fvDPv‡ii bgybv QK

Avjx GÛ nvq`vi Av›ì wKj−v PUªMÖvg

†WweU fvDPvi b¤ît-------------- wnmve Lv‡Zi bvgt ---------------

ZvwiL t -------------------- MÖnYKvixi bvg t---------------- wVKvbv:--------------------

bs Li‡Pi weeiY UvKv

K¨vwkqv‡ii ¯^v¶i wnmvei¶‡Ki ¯^v¶i eë¯’vc‡Ki ¯^v¶i MÖnxZvi ¯^v¶i

Rwni GÛ evª`vm© dzjZjv, Lyjbv

†µwWU fvDPvi b¤ît-------------------- wnmve Lv‡Zi bvgt ----------------------

ZvwiLt -------------- MÖnYKvixi bvgt---------- wVKvbv:---------------

bs Av‡qi weeiY UvKv

K¨vwkqv‡ii ¯^v¶i wnmvei¶‡Ki ¯^v¶i eë¯’vc‡Ki ¯^v¶i MÖnxZvi ¯^v¶i

†jb‡`b 18

3| K¨vk‡g‡gv : bM` g~‡j¨ cY¨ µq weµ‡qi †¶‡Î K¨vk‡g‡gv eëüZ nq| cY¨ we‡µZv cY¨ †µZv‡K K¨vk †g‡gv w`‡q _v‡K| K¨vk‡g‡gvi Dcwifv‡M weµq cÖwZôv‡bi bvg I wVKvbv g~w ªZ _v‡K| cY¨ we‡µZv wewµZ c‡Yï bvg, cwigvY, ì, †gvU g~j¨, bxU g~j¨, Kwgkb BZ¨vw` D‡j−L c~e©K ¯^v¶i K‡i †µZv‡K cÖ`vb K‡i| †µZv K¨vk‡g‡gv Abymv‡i cY¨ g~j¨ cwi‡kva K‡i cY¨ MÖnY K‡i _v‡K| D‡j−L¨ evKx‡Z cY¨ µq weµ‡qi †¶‡Î K¨vk‡g‡gv cÖ ‘Z Kiv nq bv| D‡j−L¨ wZb cÖ‡¯’ K¨vk‡g‡gv ˆZwi Kiv nq| cÖ_g cÖ ’ †µZv‡K †`qv nq, wØZxq cÖ¯’ weµq cÖwZôv‡bi wnmve wefv‡M, Z…Zxq cÖ¯’ weµq cÖwZôv‡bi weµq wefv‡M msiw¶Z _v‡K|

K¨vk‡g‡gv Gi bgybv QK

4| †WweU †bvU : µqK…Z cY¨ digv‡qk Abyhvqx bv n‡j A_ev wbgœgv‡bi n‡j, †µZv we‡µZv‡K ewY©Z cY¨ †diZ cvVvq| Gfv‡e weµxZ cY¨ hLb †Kvb Kvi‡b mswk−ó we‡µZvi wbKU †diZ Av‡m ZLb †µZv D³ †diZ gv‡ji c~Y© weeiY h_vÑ c‡Yï cwigvY, ì, g~j¨ BZ¨vw` GKLvbv KvM‡R wj‡L †diZ c‡Yï mv‡_ we‡µZvi wbKU †cÖiY K‡i| †bv‡Ui gva¨‡g we‡µZv‡K Rvwb‡q †`qv nq †h, Zvi ev Zv‡ì wnmve LvZ D³ †diZ c‡Yï Rb¨ †WweU Kiv n‡q‡Q | Gi~c †bvU‡K †WweU †bvU ejv nq | †WweU †bvU †µZv ˆZwi K‡i _v‡Kb|

†WweU †bv‡Ui bgybv QK

†WweU †bvU bs-173 Bgivb eªv`vm© ZvwiLt 18 AvMó 2011 gvwj‡Uvjv, eskvj

cÖvc‡Ki bvg: †gmvm© ¯^cœv G›UvicÖvBR wVKvbv: 37, ivBb‡Lvjv, wgicyi-6, XvKv| m~Î: µq / Pvjvb b¤î 1265 / 3 AvMó 2011

ZvwiL gv‡ji weeiY I †di‡Zi KviY cwigvb (UvKv) 13,000

1,000

2011 AvMó 18

cÖwZ wcQ 1300 UvKv K‡i 10 wcQ Rvg`vwb kvwo †Qov nIqvq †diZ cvVv‡bv nj| AbyMÖnc~e©K 10wU kvwoi g~j¨ Avgv‡ì wnmve n‡Z ev` w`‡eb| ev` t Kvievwi evÆv

12,000 UvKv (K_vq): evi nvRvi gvÎ|

µq eë¯’vcK

†WweU †bvU

Avjg †Rbv‡ij †óvi 35, wbDgv‡K©U, XvKv

†µZvi bvg :Ñmxgvš— GÛ eªv`©vm wVKvbv :Ñ Pv›`bv , MvRxcyi

bs weeiY ì (UvKv) cwigvY UvKvi cwigvY 5,000 1 †Rj Kjg 5.00 1,000 wcm

5,000 K_vq : UvKv cvuP nvRvi gvÎ

†µZvi ^v¶i we‡µZvi ¯^v¶i we: ª: weµxZ cY¨ †diZ †bqv nq bv|

K¨vk‡g‡gv

ZvwiL: .....................fvDPvi bs ..................

wnmveweÁvb 19

5| †µwWU †bvU : we‡µZvi Kv‡Q wewµZ cY¨ †diZ Avm‡j we‡µZv cÖvß gv‡ji c~Y© weeiY h_v : gv‡ji cwigvY ì, g~j¨ GKwU KvM‡R wj‡L †µZvi wbKU †cÖiY K‡i Rvwb‡q †`q †h, Zvi ev Zv‡ì wnmve LvZ D³ †diZ gv‡ji g~‡jï Rb¨ †µwWU Kiv n‡q‡Q Gi~c †bvU‡K †µwWU †bvU ejv nq| †µwWU †bvU we‡µZv ˆZwi K‡i _v‡K|

†µwWU †bv‡Ui bgybv QK

KvR : 25,000 UvKv cY¨ µ‡qi Rb¨ KvíwbK bvg, wVKvbv eënvi K‡i GKwU †WweU fvDPvi cÖ ‘Z Ki|

Abykxjbx

eû wbe©vPwb cÖkœ :

1| †KvbwU eëmv‡qi Rb¨ ïaygvÎ GKwU NUbv? K) Rvgv‡ji wbKU n‡Z av‡i cY¨ µq 2,000 UvKv L) cjv‡ki wbKU 6,000 UvKv cY¨ weµq

M) Zvwbqvi wbKU 2,000 UvKv cY¨ µ‡qi digv‡qk cÖ`vb N) cjvk 2,500 UvKvi cY¨ †diZ w`j

2| †jb‡`b msµvš— NUbv Ñ i) me© v „k¨gvb ii) „k¨gvb Ges A „k¨gvb DfqB n‡Z cv‡i iii) KLbB „k¨gvb bq wb‡Pi †KvbwU mwVK? K) i L) ii M) i I ii N) i I iii

3| †WweU †bvU eëüZ nqÑ

K) av‡i µqK…Z cY¨ †diZ cvVv‡bvi †¶‡Î L) av‡i weµqK„Z cY¨ †diZ Avmvi Rb¨

M) bM‡` µqK…Z cY¨ †diZ cvVv‡bvi †¶‡Î N) bM‡` weµqK…Z cY¨ †diZ Avmvi Rb¨

†µwWU †bvU bs-237 †gmvm© ¯^cœv G›UvicÖvBR ZvwiLt 20 AvMó 2011 37, ivBb‡Lvjv, wgicyiÑ6,XvKv

cÖvc‡Ki bvg: Bgivb eªv`vm© wVKvbv: gvwj‡Uvjv, eskvj myÎ: †WweU †bvU 173 / 18 AvMó 2011

ZvwiL gv‡ji weeiY I †di‡Zi KviY cwigvY (UvKv) 13,000

1,000

2011 AvMó 18

cÖwZ wcQ 1300 UvKv K‡i 10 wcQ Rvg`vwb kvwo †Quov nIqvq †diZ cvIqv †M‡Q Ges Avcbv‡ì wnmve‡K †diZ gv‡ji g~j¨ Øviv †µwWU Kiv n‡q‡Q| ev` t Kvievwi evÆv

12,000

UvKv (K_vq) : evi nvRvi gvÎ|

weµq eë¯’vcK

†µwWU †bvU

†jb‡`b 20

4| A=L+E mgxKiYwUi E Dcv`vbwU wK wb‡ ©k K‡i?

K) m¤ú` L) gvwjKvbv m¦Z¡

M) `vq N) gybvdv

5| †KvbwU eëmv‡qi Rb¨ ïaygvÎ GKwU NUbv?

K) Rwji wbKU n‡Z av‡i cY¨ µq 3,000 UvKv

L) cwji wbKU 7,000 UvKvi cY¨ weµq

M) Uwji wbKU 5,000 UvKvi cY¨ µ‡qi digv‡qk cÖ vb

N) cjvk 3,500 UvKvi cY¨ †diZ w`j

6| †jb‡`b msµvš— NUbvÑ i) me© v „k¨gvb ii) „k¨gvb I A „k¨gvb DfqB n‡Z cv‡i iii) KLbB „k¨gvb bq

wb‡Pi ‡KvbwU mwVK? K) i L) ii M) i I ii N) i I iii

wb‡gœi Z_¨ †_‡K 7, 8 I 9 bs cÖ‡kœi DËi `vI :

Rbve gwbi †nv‡mb 1 Rvbyqvwi 2012 Zvwi‡L 50,000 UvKv wb‡q eëmvq Avi¤¢ K‡ib| `xcK Gi wbKU weµq K…Z 10,000 UvKvi c‡Yï g‡a¨ 3,000 UvKvi cY¨ †diZ G‡m‡Q| wZwb e¨w³MZ fv‡e GKwU ¯‹z‡j 2,000 UvKv Aby`vb w`‡jb|

7| 50,000 UvKv wb‡q eëmvq kyi“ Kivq wnmve mgxKi‡Yi †Kvb Dcv`v‡b cÖfve co‡e? K) m¤ú‡` L) `v‡q M) m¤ú` I `v‡q N) m¤ú` I gvwjKvbv m¦‡Z¡

8| `xcK Gi wbKU †_‡K wewµZ cY¨ †diZ Avmvq Rbve gwbi †h †bvU cÖ ‘Z K‡ib Zv n‡jvÑ i) †WweU †bvU ii) †µwWU †bvU iii) †WweU I †µwWU †bvU


K) i L) ii M) iii N) i I ii

9| ¯‹z‡j 2,000 UvKv Aby vb †`qvq eëmvq cwieZ©b n‡e Ñ

K) m¤ú` Kg‡e L) g~jab Kg‡e

M) mybvg evo‡e N) eëmvq †Kvb cÖfve co‡e bv|

wnmveweÁvb 21

10| Ôe¨w³MZ cÖ‡qvR‡b bM` A_© D‡ËvjbÕ-wnmve mgxKi‡Y i) A Dcv`vb n«vm cv‡e ii) L Dcv`vb n«vm cv‡e iii) E Dcv`vb n«vm cv‡e wb‡Pi †KvbwU mwVK? K) i L) ii M) i I ii N) i I iii

11| †KvbwU fzj? †jb‡`‡bi Øviv- i) †gvU m¤ú` n«vm †c‡j, gvwjKvbvm¦Z¡¡ e„w× cv‡e ii) †gvU m¤ú` e„w× ‡c‡j, †gvU `vq n«vm cv‡e iii) GKwU m¤ú` e„w× †c‡j Aci GKwU m¤ú` n«vm cv‡e wb‡Pi †KvbwU mwVK? K) i I ii L) ii I iii M) iii N) i I iii

12| †KvbwU mwVK? K) A=L-E L) E=A-L M) L=A+E N) A+L=E

m„Rbkxj cÖkœ: 1| wg: Avkxl Kzgvi PµeZ©x GKRb eëmvqx| 2011 mv‡ji wW‡m¤î gv‡m Zvi eëmv‡q wbgœwjwLZ NUbv¸‡jv

msNwUZ n‡q‡Q -

wW‡m¤î 01 20,000 UvKv wb‡q eëmvq ïi“ K‡ib

wW‡m¤î 03 RbZv e¨vs‡K 5,000 UvKv w`‡q GKwU wnmve †Lvjv n‡jv

wW‡m¤î 05 av‡i cY¨ µq 5,000 UvKv

wW‡m¤î 07 bM‡` cY¨ weµq 15,000 UvKv

wW‡m¤î 10 e¨vsK n‡Z e¨w³MZ cÖ‡qvR‡b Fb MÖnY 10,000 UvKv

wW‡m¤î 15 bM‡` AvmevecÎ µq 3,000 UvKv

K) eëmvwqK †jb‡`b bq Ggb NUbvmg~n wPwýZ K‡i †gvU cwigvY wbY©q Ki|

L) NUbvmg~n n‡Z †jb‡`b wPwýZ mgxKiY c×wZ‡Z Zvi KviY e¨vL¨v Ki|

M) weeiYx Q‡K wnmve mgxKi‡Yi Dci †jb‡`‡bi cÖfve †`LvI|

2| wg: ksKi P› ª mvnv GKRb eëmvqx| Rvbyqvwi 2012 mv‡j Zvi eëmv‡q wb‡gœv³ †jb‡`b¸‡jv msNwUZ nq-

Rvbyqvwi 02 5,000 UvKv †eZ‡b GKRb g¨v‡bRvi wb‡qvM ‡`qv n‡jv|

Rvbyqvwi 07 av‡i cY¨ weµq 20,000 UvKv|

Rvbyqvwi 10 bM‡` gwbnvwi µq 500 UvKv|

Rvbyqvwi 12 ksKi P› ª Zvi e¨w³MZ Znwej †_‡K †Q‡ji ¯‹z‡ji †eZb w`‡jb 2,000 UvKv|

Rvbyqvwi 20 mygbv †UªWv‡m©i wbKU n‡Z 5,000UvKv cvIqv †Mj|

†jb‡`b 22

Rvbyqvwi 25 weÁvcb eve` cwi‡kva 700 UvKv|

K) †jb‡`b bq Ggb NUbvmg~n wPwýZ K‡i †gvU cwigvb wbY©q Ki|

L) wg: ksKi P› ª mvnvÕi †jb‡`b¸‡jvi mgxKiY c×wZ‡Z Kvibmn e¨vL¨v wjL|

M) wg: ksKi P› ª mvnvÕi †jb‡`b¸‡jv Øviv wnmve mgxKi‡Yi Dcv`vb¸‡jvi cÖfve †`LvI|

3| Rbve RvwKi 1‡g 2011Zvwi‡L Zvi AvBb eëmvq Pvj~ K‡ib| cÖ_g gv‡mi †jb‡`b¸‡jv wbgœi~c : †g 1 : AvBb †ckvq 1,50,000UvKv wewb‡qvM Kiv nj| †g 4 : †g gv‡mi Awdm fvov cwi‡kva Kiv n‡jv 12,000 UvKv †g 8 : av‡i Awd‡mi Rb¨ hš—cvwZ µq Kiv n‡jv 25,000 UvKv †g 12: g‡°j‡ì bM‡` AvBwb †mev †`qv n‡jv 8,000 UvKv †g 16: Awdm Kg©Pvixi †eZb cwi‡kva 4,000 UvKv †g 25: e¨vsK ‡_‡K avi †bqv n‡jv 35,000 UvKv †g 27: g‡°j‡ì av‡i AvBwb †mev †`qv n‡jv 10,000 UvKv †g 30: evKx‡Z µxZ hš¿cvwZi g~j¨ cwi‡kva 15,000 UvKv

K) Awdm hš¿cvwZi Acwi‡kvwaZ g~j¨ KZ?

L) gvm ‡k‡l Rbve RvwK‡ii mZ¡vwaKv‡ii cwigvY wbb©q Ki|

M) †g gv‡mi †jb‡`‡bi Øviv wnmve mgxKi‡Yi Dcv`vb mg~‡ni cÖfve †`LvI|

4. †mwjg †UªWvm© †deªqvwi 2012 G Rqv †UªWv‡m©i wbKU wb‡gœv³ cY¨ weµq K‡ib: †deªqvwi 1 bM‡` 55 UvKv `‡i 115 †KwR wPwb †deªqvwi 7 52 UvKv `‡i 56 †KwR wPwb †deªqvwi 15 110 UvKv `‡i 35 †KwR gymyi Wvj †mwjg †UªWvm© †gvU weµ‡qi Dci 12% Kvievix evUªv gÄyi K‡ib|

K) †mwjg †UªWvm© Gi †gvU weµ‡qi cwigvY wbb©q Ki|

L) †deªqvwi 1 Zvwi‡Li †jb‡`‡bi wfwË‡Z GKwU K¨vk‡g‡gv cÖ ‘Z Ki| M) †deªqvwi 7 I 15 Zvwi‡Li †jb‡`b evKx‡Z n‡q‡Q g‡b K‡i GKwU Pvjvb cÖ ‘Z Ki|

Z…Zxq Aa¨vq

`yZidv `vwLjv c×wZ

mgMÖ wek¦e¨vcx eëmv cÖwZôvbmg~‡n wnmve msi¶‡Yi Rb¨ wbf©i‡hvM¨, weÁvbm¤§Z I c~Y©v½ c×wZ wn‡m‡e yZidv `vwLjv c×wZ cÖwZwôZ Ges cwiwPZ| yÕZidv `vwLjv c×wZ‡Z A_© ev Avw_©K g~‡j¨ cwigvc‡hvM¨ cÖwZwU

†jb‡`b‡K ˆØZ m¦Z¡vq cÖKvk Kiv nq| eëmv‡qi mwVK djvdj I cÖK…Z Avw_©K Ae¯’v Rvbvi Rb¨ yÕZidv `vwLjv c×wZi †Kvb weKí †bB|


• †jb‡`‡bi ˆØZm¦Z¡v bxwZ e¨vL¨v Ki‡Z cvie|

• yÕZidv `vwLjv c×wZi aviYv I êwkó¨ eY©bv Ki‡Z cvie|

• yÕZidv `vwLjv c×wZi myweavmg~n e¨vL¨v Ki‡Z cvie|

• †jb‡`‡b RwoZ ywU c¶ A_©vr †WweU I †µwWU c¶ mbv³/wPwýZ Ki‡Z cvie|

• avivevwnKZv i¶vq wnmveP‡µi wewfbœ avc e¨vL¨v Ki‡Z cvie|

• †jb‡`‡bi Rb¨ Dchy³ wnmv‡ei eB wPwýZ Ki‡Z cvie|

• GK Zidv `vwLjvi aviYv wb‡q eëmv‡qi gybvdv wbY©q Ki‡Z cvie|

wnmve Pµ

wnmveweÁvb 24

`yÕZidv `vwLjv c×wZi aviYv : BZvjxi cÖwm× MvwYZwe` jyKv c¨vwmIwj (Luca Pacioli) 1494 Lªxóv‡ã Avw_©K NUbvejx mwVKfv‡e I myPvi“fv‡e wjwce× Kivi GKwU c×wZ eY©bv K‡ib| D³ c×wZwU `yÕZidv `vwLjv c×wZ bv‡g cwiwPZ| `yÕZidv `vwLjv c×wZ wnmvei¶‡Yi GKgvÎ wbf©i‡hvM¨, weÁvbm¤§Z I c~Y©v½ c×wZ wn‡m‡e cÖwZwôZ| GB c×wZ‡Z cÖwZwU †jb‡`‡bi ˆØZ m¦Z¡vi K_v D‡j−L Kiv n‡q‡Q| cÖwZwU †jb‡`‡b `yB ev Z‡ZvwaK wnmveLvZ _v‡K| GB wnmveLvZ¸‡jv ˆØZ mËvq wjwce× Kiv nq| GKwU n‡jv †WweU, AciwU †µwWU| yÕZidv `vwLjv c×wZi gva¨‡g wnmve mg~‡ni ywU c¶ A_©vr †WweU I †µwWU c¶ wjwce× Kiv nq| GB c×wZ‡Z cÖwZwU †WweU wjL‡bi Rb¨ mgvb A‡_©i †µwWU wjLb n‡e| d‡j erm‡ii †h †Kvb mgq wnmv‡ei †gvU †WweU UvKvi A¼ †gvU †µwWU UvKvi A‡¼i mgvb nq| mwVKfv‡e wnmve cÖYq‡bi Rb¨ †h eë¯’vq †jb‡`bmg~‡ni ˆØZ m¦Z¡v hv_vh_fv‡e wjwce× Kiv nq, Zv‡K `yÕZidv `vwLjv c×wZ e‡j|

D`vniY Gi mvnv‡h¨ `yÕZidv `vwLjv c×wZi e¨vL¨v cÖ`vb Kiv n‡jv : Awd‡mi Kg©Pvix‡K †eZb eve` 7,000 UvKv cÖ Ë n‡jv| G †jb‡`bwU‡K wnmve eB‡Z yÕZidv `vwLjv c×wZ Abymv‡i wjwce× Ki‡Z n‡j cÖ_‡g Gi ga¨w¯’Z ywU c¶ wba©viY Ki‡Z n‡e| G †jb‡`bwUi ga¨w¯’Z c¶ `ywU n‡PQ-

K) †eZb wnmve

L) bM` UvKv cqmvi wnmve ev bM`vb wnmve

†h‡nZz †eZb Kvievi cÖwZôv‡bi GKwU e¨q, †m‡nZz e¨q e„w× cvIqvq †eZb wnmve 5,000 UvKv †WweU n‡e| Avevi †h‡nZz †eZb cÖ`v‡bi d‡j bM` UvKv Kvievi n‡Z P‡j wM‡q‡Q, †m‡nZz bM` Z_v m¤ú` n«vm cvIqv‡Z bM`vb wnmve 5,000 UvKv †µwWU n‡e|

myZivs †`Lv hv‡”Q †h, G †jb‡`bwUi Rb¨ †eZb wnmve †h cwigvY †WweU n‡q‡Q, bM`vb wnmvewU mgcwigvY †µwWU n‡q‡Q| GUvB n‡”Q yÕZidv `vwLjv c×wZi g~jbxwZ|

`yÕZidv `vwLjv wnmve c×wZi g~jbxwZ ev êwkó¨ : wnmve weÁv‡bi me‡P‡q wbf©i‡hvM¨, weÁvbm¤§Z, c~Y©v½ I ¯^qs m¤ú~Y© wnmve msi¶Y c×wZB n‡”Q yÕZidv `vwLjv c×wZ| `yÕZidv `vwLjv c×wZ‡Z A_© ev Avw_©K g~‡j¨ cwigvc‡hvM¨ cÖwZwU †jb‡`b‡K ˆØZ m¦Z¡vq cÖKvk Kiv nq d‡j GKwU wnmve LvZ‡K cÖvß myweavi Rb¨ †WweU Ges Aci wnmve LvZ‡K cÖ`Ë myweavi Rb¨ †µwWU Kiv nq| yÕZidv `vwLjv c×wZi g~jbxwZ ev êwkó¨¸‡jv wbgœi~c :

1| ˆØZ mË¦v : cÖwZwU †jb‡`‡b Kgc‡¶ `ywU wnmve _v‡K| †WweU I †µwWU wbY©q Kivi c~‡e© cÖwZwU †jb‡`‡b RwoZ wnmveLvZmg~n †ei K‡i Zv‡ì cÖ‡Z¨KwU †Kvb †kªYxi wnmve Zv wbi~cY Ki‡Z nq| Zvici yÕZidv `vwLjv Abyhvqx cÖwZwU wnmv‡ei †WweU I †µwWU wbY©q Ki‡Z nq|

2| `vZv I MÖnxZv : cÖwZwU †jb‡`‡b myweav MÖnYKvix MÖnxZv I myweav cÖ vbKvix `vZv wnmv‡e KvR K‡i|

3| †WweU I †µwWU Kiv : myweav MÖnYKvix wnmve‡K †WweU I myweav cÖ`vbKvix wnmve‡K †µwWU Kiv nq|

4| mgvb A‡¼i Av`vb cÖ vb : cÖwZwU †jb‡`‡bi †WweU I †µwWU UvKvi cwigvY mgvb n‡e|

yÕZidv `vwLjv c×wZ 25

5| mvgwMÖK djvdj : †h‡nZz cÖwZwU †jb‡`b †WweU †µwWU we‡k−lY K‡i mgcwigvY UvKvi AsK Øviv wjwce× Kiv nq †m‡nZz mvgwMÖK djvdj wbY©q mnR nq| †gvU †jb‡`‡bi †WweU w`‡Ki †hvMdj †µwWU w`‡Ki †hvMd‡ji mgvb nq|

`yÕZidv `vwLjv c×wZi myweavmg~n : `yÕZidv `vwLjv wnmve c×wZ n‡”Q GKwU c~Y©v½, wbf©i‡hvM¨, weÁvbm¤§Z I ¯^qs m¤ú~Y© GKwU c×wZ| G wnmve c×wZi wewfbœ myweav i‡q‡Q| `yÕZidv `vwLjv wnmve c×wZi myweavi Kvi‡Y eo eo eëmvwqK cÖwZôv‡bi wnmve msi¶‡Yi †¶‡Î G c×wZ †ek RbwcÖq| myweav¸‡jv wb‡gœ Av‡jvPbv Kiv n‡jv|

1| cwic~Y© wnmve msi¶Y : cÖwZwU †jb‡`b‡K †WweU I †µwWU we‡k−lY K‡i mgcwigvY UvKvq wjwce× Kiv nq e‡j †h †Kvb †jb‡`‡bi c~Y©v½ wnmve Rvbv hvq|

2| jvf ‡jvKmvb wbi~cY : G c×wZ‡Z eëmv‡qi gybvdv RvZxq Avq e¨‡qi cwic~Y© I mwVK wnmve msi¶Y Kiv nq e‡j wbw`©ó mgq c‡i wek` Avq weeiYx ˆZwii gva¨‡g eëmv‡qi bxU jvf ev bxU †jvKmvb wbY©q Kiv hvq|

3| MvwYwZK ï×Zv hvPvB : G c×wZi gva¨‡g †h‡nZz cÖwZwU †jb‡`‡bi †WweU c‡¶i wecix‡Z mgcwigvY As‡Ki †µwWU `vwLjv wjwce× Ki‡Z nq| d‡j †Kvb wbw ©ó Zvwi‡L †iIqvwgj cÖ ‘Z K‡i wnmv‡ei MvwYwZK wbfy©jZv cix¶v Kiv hvq|

4| Avw_©K Ae¯’v wbi~cY : GKwU wbw`©ó Zvwi‡L Avw_©K Ae¯’vi weeibx ˆZwii gva¨‡g Kviev‡ii Avw_©K Ae¯’v m¤ú‡K© aviYv cvIqv hvq|

5| fyj Î“wU I RvwjqvwZ D`NvUb I cÖwZ‡iva : G c×wZ‡Z wnmve msi¶Y Ki‡j Lye mn‡RB fyj Î“wU I RvwjqvwZ wPwýZ K‡i cÖwZ‡iv‡ai eë¯’v Kiv hvq|

6| e¨q wbqš¿Y : G c×wZ‡Z AwZwi³ e¨q mn‡RB wbqš¿b Kiv hvq|

7| †gvU †`bv cvIbvi cwigvY wbY©q : G c×wZ‡Z wnmve ivLvi d‡j eëmv‡qi gvwjK †h †Kvb mgq Zvi †gvU cvIbv I †`bvi cwigvY wPwýZ K‡i cÖ‡qvRbxq eë¯’v MÖnY Ki‡Z cv‡i|

8| mwVK Ki wba©viY : G c×wZ‡Z mwVK wnmve ivLvi d‡j Gi wfwË‡Z wbbx©Z wewfbœ Ki h_v AvqKi Avg`vbx-ißvbx ïé, f¨vU BZ¨vw` Ki KZ…©c‡¶i wbKU MÖnY‡hvM¨ nq|

9| mnR cÖ‡qvM : `yÕZidv `vwLjv c×wZ‡Z cÖwZwU †jb‡`b‡K weÁvbm¤§Z Dcv‡q †WweU †µwWU we‡k−lY K‡i wjwce× Kiv nq| ZvB †QvU eo mKj cÖwZôv‡biB GB c×wZ mn‡R eënvi Kiv hvq|

10| mve©Rbxb ¯^xK…wZ : yÕZidv `vwLjv c×wZ GKwU weÁvbm¤§Z, c~Y©v½, wbf~©j, ¯^qs m¤ú~Y© I wbf©i‡hvM¨ c×wZ weavq mgMÖwe‡k¦ G c×wZ GKwU me©Rb¯^xK…Z c×wZ wnmv‡e MÖnY‡hvM¨Zv †c‡q‡Q|

†WweU †µwWU wbY©‡qi wbqgvejx : c~‡e©B ejv n‡q‡Q †h, `yÕZidv `vwLjv c×wZ‡Z wnmve ivL‡j wnmv‡e †gvU †WweU I †gvU †µwW‡Ui UvKvi AsK mgvb nq| GB aviYvB wnmve mgxKi‡Yi wfwË| wnmve mgxKi‡Yi g~j Dcv`vb¸‡jv n‡jv:- m¤ú`, `vq I gvwjKvbv m¦Z¡| gvwjKvbv ¯^Z¡ Dcv`vb‡K cÖfve we¯—viKvwi Ab¨Zg ywU Dc`vb n‡”Q Avq I e¨q|

AZGe, ejv hvq †h, Avgiv eëmv‡q †gvU 5 (cvuP) ai‡bi wnmve †`L‡Z cvB : 1| m¤ú` 2| `vq 3| gvwjKvbv m¦Z¡ 4| Avq I 5| e¨q

wnmveweÁvb 26

wewfbœ †kªYxi wnmv‡ei †WweU †µwWU wbY©‡qi c×wZ wb‡P Av‡jvPbv Kiv n‡jv :

1| m¤ú` : †jb‡`‡bi d‡j m¤ú` evo‡Z cv‡i ev Kg‡Z cv‡i| †hgb- AvmevecÎ µq Kiv n‡j m¤ú` e„w× Ges weµq Kiv n‡j n«vm cvq| m¤ú` e„w× †c‡j †WweU I m¤ú` n«vm †c‡j †µwWU nq|

2| `vq : m¤ú‡ì gZB †jb‡`‡bi d‡j `vq e„w× ev n«vm †c‡Z cv‡i| †hgb- e¨vsK †_‡K FY wb‡j `vq e„w× cvq Avevi F‡Yi wKw¯Í cwi‡kva Ki‡j `vq n«vm cvq| m¤ú‡ì mv‡_ `v‡qi m¤úK© wecixZ| ZvB `vq e„w× †c‡j †µwWU I n«vm †c‡j †WweU nq|

3| gvwjKvbv m¦Z¡ : eëmv ïi“ Kivi Rb¨ gvwjK cÖ_‡g g~jab Av‡b| d‡j gvwjKvbv m¦Z¡ e„w× cvq| Avevi gvwjK eëmvq †_‡K e¨w³MZ cÖ‡qvR‡b D‡Ëvjb Ki‡j gvwjKvbv m¦Z¡ n«vm cvq| gvwjKvbv m¦Z¡ cÖwZôv‡bi Rb¨ GK ai‡Yi `vq| KviY wnmveweÁv‡bi bxwZ Abyhvqx gvwjK I eëmvq cÖwZôvb Avjv`v m¦Z¡v| d‡j `v‡qi gZB gvwjKvbv m¦Z¡ e„w× †c‡j †µwWU I n«vm †c‡j †WweU nq|

4| Avq : eëmv‡qi g~j D‡Ï‡k¨B n‡”Q gybvdv AR©b Kiv Ges gybvdvi Dci GKgvÎ `vwe gvwj‡Ki| cÖK…Zc‡¶ gybvdv n‡”Q Av‡qi H Ask hv e¨q A‡c¶v AwaK| myZivs Avgiv ej‡Z cvwi Avq gvwjKvbv m¦‡Z¡i e„w× NUvq| ZvB Avq e„w× †c‡j †µwWU I n«vm †c‡j †WweU nq|

5| e¨q : e¨q Av‡qi wecixZ| Avq †h‡nZz gvwjKvbv m¦‡Z¡¡i e„w× NUvq, ZvB e¨‡qi d‡j gvwjKvbv m¦‡Z¡¡i n«vm n‡e| eëmv‡qi e¨q gvwjKvbv m¦Z¡‡K Kwg‡q †`q| ZvB e¨q e„w× †c‡j †WweU I n«vm †c‡j †µwWU nq|

†jb‡`‡b yÕZidv `vwLjv c×wZi cÖfve D`vni‡Yi mvnv‡h¨ eY©bv Kiv n‡jv; 1| Rbve nvmvb bM` 50,000 UvKv g~jab ¯î~c G‡b eëmv ïi“ Ki‡jb| 2| Awd‡mi Rb¨ AvmevecÎ µq Kiv n‡jv 5,000 UvKv| 3| Kg©Pvix‡ì †eZb cÖ vb 6,000 UvKv| 4| cY¨ µq 20,000 UvKv|


5| e¨vs‡K Rgv †`qv n‡jv 25,000 UvKv| 6| cY¨ weµq Kiv n‡jv 18,000 UvKv| 7| weÁvcb eve` †PK cÖ`vb Kiv n‡jv 7,000 UvKv| 8| Kwgkb cvIqv †Mj 3,000 UvKv| 9| e¨vs‡Ki wbKU n‡Z my` cvIqv †Mj 1,200 UvKv| 10| av‡i cY¨ weµq Kiv n‡jv 15,000 UvKv| 11| fvov eve` †PK cÖ vb Kiv n‡jv 6,000 UvKv| 12| e¨emv‡qi cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 8,000 UvKv| mgvavb 1 bM`vb wnmve

g~jab wnmve †WweU †µwWU

50,00050,000

cÖwZôv‡bi bM` A_© (m¤ú`) e„w× cvIqvq bM`vb wnmve †WweU| Ab¨w`‡K gvwjK cÖwZôv‡b bM` A_© Avbvqb Kivq gvwjKvbv m¦Z¡ †e‡o‡Q, ZvB g~jab wnmve †µwWU|

2 AvmevecÎ wnmve bM`vb wnmve

†WweU †µwWU

5,0005,000

AvmevecÎ µ‡qi d‡j cÖwZôv‡b GKw`‡K AvmevecÎ bvgK m¤ú` e„w× †c‡q‡Q Ges Ab¨w`‡K bM` A_© n«vm †c‡q‡Q| ZvB AvmevecÎ wnmve †WweU I bM`vb wnmve †µwWU|

3 †eZb LiP wnmve bM`vb wnmve

†WweU †µwWU

6,0006,000

†eZb cÖ`v‡bi d‡j LiP e„w× cvIqvq, †eZb wnmve †WweU Ab¨ w`‡K bM` A_© n«vm cvIqvq bM`vb wnmve †µwWU|

4 µq wnmve bM`vb wnmve

†WweU †µwWU

20,00020,000

cY¨ µq Kiv‡Z e¨q e„w× †c‡q‡Q d‡j µq †WweU Ab¨w`‡K bM` A_© n«vm cvIqvq Dnv †µwWU|

5 e¨vsK wnmve bM`vb wnmve

†WweU †µwWU

25,00025,000

e¨vs‡K bM` A_© Rgv †`qvq e¨vs‡Ki e¨v‡jÝ e„w× †c‡q‡Q d‡j e¨vsK wnmve †WweU Ab¨w`‡K bM` A_© n«vm cvIqvq Dnv †µwWU|

6 bM`vb wnmve weµq wnmve

†WweU †µwWU

18,00018,000

cY¨ weµ‡qi d‡j bM` A_© e„w× cvIqvq Dnv †WweU, Ab¨w`‡K weµ‡qi d‡j Avq e„w× cvIqvq weµq wnmve †µwWU|

7 weÁvcb LiP wnmve e¨vsK wnmve

†WweU †µwWU

7,0007,000

weÁvcb eve` LiP e„w× cvIqvq Dnv †WweU, Ab¨w`‡K e¨vsK †_‡K UvKv cwi‡kva Kivq m¤ú` n«vm cvIqvq e¨vsK wnmve †µwWU|

8 bM`vb wnmve Kwgkb Avq wnmve

†WweU †µwWU

3,0003,000

Kwgkb bM‡` cÖvß nIqvq bM` m¤ú` e„w× †c‡q‡Q ZvB bM`vb wnmve †WweU| Ab¨w`‡K Kwgkb bvgK Avq e„w× cvIqvq Dnv †µwWU|

9 e¨vsK wnmve e¨vsK my` wnmve

†WweU †µwWU

1,2001,200

e¨vsK my` gÄyi Kivq e¨vsK e¨v‡jÝ e„w× †c‡q‡Q d‡j e¨vsK †WweU, Ab¨w`‡K my bvgK Avq e„w× cvIqvq Dnv †µwWU|

10 ‡`bv`vi wnmve weµq wnmve

†WweU †µwWU

15,00015,000

av‡i weµ‡qi d‡j †`bv`vi n‡Z A_© Av`v‡qi AwaKvi cvIqvq †`bv`vi bvgK m¤ú` †WweU, Ab¨w`‡K weµ‡qi d‡j Avq e„w× cvIqvq weµq †µwWU|

11 fvov LiP wnmve e¨vsK wnmve

†WweU †µwWU

6,0006,000

fvov cwi‡kv‡ai d‡j LiP e„w× cvIqvq fvov wnmve †WweU, Ab¨w`‡K †PK cÖ`v‡bi d‡j e¨vsK e¨v‡jÝ n«vm cvIqvq e¨vsK wnmve †µwWU|

12 bM`vb wnmve e¨vsK wnmve

†WweU †µwWU

8,0008,000

e¨emv‡qi cÖ‡qvR‡b e¨vsK n‡Z bM` A_© D‡Ëvjb Kivq bM` A_© e„w× †c‡q‡Q d‡j Dnv ‡WweU, Ab¨w`‡K e¨vs‡Ki e¨v‡jÝ n«vm cvIqvq e¨vsK wnmve †µwWU|

wnmveweÁvb 28

KvR : wb‡gœv³ †jb‡`bmg~n n‡Z †gmvm© Rqv GÛ †Kvs Gi ewn‡Z wnmvemg~n wPwýZ K‡i Dnv‡`i †WweU I †µwWU wbY©q Ki- 1| wg‡mm Rqv gyLvRx© Kviev‡i Av‡iv 20,000 UvKv wewb‡qvM Ki‡jb|

2| Awd‡mi Rb¨ GKwU Kw¤úDUvi µq Kiv n‡jv 25,000 UvKv| 3| Awdm fvov wZb gv‡mi AwMÖg cÖ`vb Kiv n‡jv 18,000 UvKv| 4| ivR‡bi wbKU weµq Kiv n‡jv 25,000 UvKv| 5| e¨vsK PvR© avh© Kij 1,500 UvKv | 6| e¨vsK n‡Z D‡Ëvjb Kiv n‡jv 6,000 UvKv| 7| av‡i cY¨ µq Kiv n‡jv 15,000 UvKv| 8| gRyix cÖ`vb Kiv n‡jv 3,000 UvKv| 9| µq †diZ 2,000 UvKv| 10| e¨vs‡K Rgv †`qv n‡jv 10,000 UvKv|

`yÕZidv `vwLjv c×wZ‡Z iw¶Z wnmv‡ei eB : yÕZidv `vwLjv c×wZ‡Z †h mKj cÖavb wnmv‡ei eB ivLv nq Zvi †kªwYwefvM wb‡gœœ †`Lv‡bv n‡jv-

K) Rv‡e`v : †jb‡`b msNwUZ nIqvi ci Zv wPwýZ K‡i yÕZidv `vwLjv c×wZi bxwZ Abyhvqx †WweU I †µwWU we‡k−lY K‡i me©cÖ_g †h eB‡Z wjwce× Kiv nq Zv‡KB cÖv_wgK wnmv‡ei eB ev Rv‡e`v e‡j|

Rv‡e`v wewfbœ cÖKvi n‡Z cv‡i:

1| µq Rv‡e`v : µq Rv‡e`vq av‡i cY¨ µq msµvš— †jb‡`b wjwce× Kiv nq|

2| weµq Rv‡e`v : weµq Rv‡e`vq av‡i cY¨ weµq msµvš— †jb‡`b wjwce× Kiv nq|

3| µq †diZ Rv‡e`v : µq †diZ Rv‡e`vq av‡i µxZ cY¨ †diZ msµvš— †jb‡`b wjwce× Kiv nq|

4| weµq †diZ Rv‡e`v : weµq †diZ Rv‡e`vq av‡i wewµZ cY¨ †diZ G‡j Zv wjwce× Kiv nq|

5| bM` cÖvwß Rv‡e`v : bM` A_© cÖvwß msµvš— †jb‡`b bM` cÖvwß Rv‡e`vq wjwce× Kiv nq|

6| bM` cÖ vb Rv‡e`v : bM` A_© cÖ vb msµvš— †jb‡`b bM` cÖ`vb Rv‡e`vq wjwce× Kiv nq|

7| cÖK…Z Rv‡e`v : †h mKj †jb‡`b Dc‡iv³ †Kvb cÖv_wgK eB‡Z wjwce× Kiv hvq bv †m¸‡jv cÖK…Z Rv‡e`vq wjwce× Kiv nq|


L) LwZqvb : Rv‡e`vq wjwce×K…Z mKj †jb‡`b¸‡jv‡K Avjv`v Avjv`vfv‡e Dchy³ wk‡ivbv‡g †h eB‡Z ¯’vbvš—i K‡i mswk−ó wnmv‡e Aš—fy©³ Kiv nq Zv‡K LwZqvb e‡j| wnmve Pµ :

Pjgvb aviYv Abyhvqx eëmvq cÖwZôv‡bi Kvh©µg Abš—Kvj a‡i Pj‡Z _vK‡e e‡j Abygvb Kiv nq| eëmv‡qi wnmve msi¶‡Yi avivevwnK AveZ©b‡KB wnmve Pµ e‡j|

1| †jb‡`b kbv³KiY : wnmve P‡µi cÖ_g av‡c eëmv‡qi cÖwZwU NUbv‡K we‡k−lY K‡i †jb‡`b wn‡m‡e wPwýZ Kiv nq|

2| †jb‡`b we‡k−lY : GB av‡c cÖwZwU †jb‡`b we‡k−lY K‡i mswkó wnmveLvZ¸‡jv wPwýZ Kiv nq| †hgb: 5,000 UvKvi hš¿cvwZ †Kbv nj| GLv‡b `yÕwU wnmve we`¨gvb| GKwU hš¿cvwZ wnmve I AciwU bM`vb wnmve|

3| Rv‡e`vfy³KiY : we‡k−lYK…Z wnmveLvZ¸‡jv yÕZidv `vwLjv Abymv‡i cÖ‡hvR¨ wnmv‡ei cÖv_wgK eB‡Z †WweU †µwWU we‡k−lY K‡i Zvwi‡Li µgvbymv‡i Rv‡e`vq wjwce× Kiv nq|

4| LwZqv‡b ¯’vbvš—i : GB av‡c Rv‡e`vq wjwce×K…Z †jb‡`b¸‡jv‡K Avjv`v Avjv`v wnmv‡ei wk‡ivbv‡g wjwce× Kiv nq| cÖwZwU wnmveLv‡Zi Rb¨ Avjv`v Avjv`v LwZqvb ˆZix K‡i cÖwZwU wnmv‡ei wbw`©ó mgqv‡š— DØ„Ë wbY©q Kiv nq|

5| †iIqvwgj cÖ¯‘ZKiY : hveZxq †jb‡`b mg~n wbfy©jfv‡e wnmve ewn‡Z wjwce× n‡q‡Q wKbv Zv hvPvB Kivi D‡Ïk¨ LwZqvb Gi †WweU D×„Ë I †µwWU D×„‡Ëi mvnv‡h¨ †iIqvwgj cÖ ‘Z Kiv nq|

6| mgš^q `vwLjv : eëmv‡qi cÖK…Z Avw_©K Ae¯’v wbY©‡qi Rb¨ mswk−ó wnmveKv‡ji cªvc¨ Avq, e‡Kqv LiP, AwMÖg LiP Ges AbycvwR©Z Avq BZ¨vw` `dv¸‡jv‡K mgš^q Ki‡Z mgš^q `vwLjv cÖ vb Kiv nq|

7| Kvh©cÎ cÖ ‘Z : Avw_©K weeiYx cÖ ‘Z mnRZi Kivi D‡Ïk¨ Hw”QK KvR wn‡m‡e eûNi wewkó GKwU weeiYx cÖ ‘Z Kiv nq, hv‡K Kvh©cÎ (Work Sheet) e‡j|

8| Avw_©K weeiYx cÖ ‘Z : Avw_©K weeiYx cÖ ‘‡Zi gva¨‡g eëmvq cÖwZôv‡bi jvf-¶wZ, m¤ú`, `vq I gvwjKvbv m¦‡Z¡i cwigvY wbY©q Kiv nq|

9| mgvcbx `vwLjv : Kviev‡ii gybvdv RvZxq Avq Ges gybvdvRvZxq e¨q¸‡jvi †Ri I D‡Ëvjb wnmve ermiv‡š— eÜ Ki‡Z nq| GK erm‡ii Avq-e¨q cieZ©x wnmve ermi hv‡e bv, ZvB mgvcbx `vwLjvi cÖ‡qvRb nq|

10| wnmve cieZx© †iIqvwgj ev cÖviw¤¢K Rv‡e`v : mgvcbx `vwLjv cÖ v‡bi gva¨‡g eëmv‡qi Avq, e¨q I D‡Ëvjb wnmve eÜ n‡q hvq| Aewkó m¤ú`, `vq I gvwjKvbv m¦Z¡ wnmv‡ei †Ri wb‡q cieZx© cieZ©x wnmve ermi ïi“ Kiv nq| Gi Rb¨ wnmve cieZx© †iIqvwgj ev cÖviw¤¢K Rv‡e`v cÖ¯‘Z Kiv nq|

wnmve Pµ

wPÎ: wnmve Pµ

wnmveweÁvb 30

wnmv‡ei avivewnKZv i¶v c×wZ : Pjgvb aviYvi bxwZ Abymv‡i cÖwZwU eëmvq cÖwZôvb Awbw ©ó Kvj ch©š— Pj‡Z _vK‡e| cÖwZwU wnmveKvj †k‡l cybivq GKB avivevwnKZvq wnmvei¶‡Yi Kvh©mg~n cwiPvwjZ nq| A_©vr PjwZ wnmve Kvj †k‡l avivevwnKfv‡e cieZx© wnmveKvj Avi¤¢ nq Ges bZzb fv‡e wnmve †jLv ïi“ nq| djkÖ“wZ‡Z †`Lv hvq eëmvwqK †jb‡`b msNwUZ nevi ci †_‡K Avw_©K weeiYx cÖ ‘Z ch©š— cÖwZeQi wnmve msµvš— welq¸‡jv ch©vqµ‡g avivevwnKfv‡e Pj‡Z _v‡K| GUvB wnmv‡ei avivevwnKZv|

D‡j−L¨ †h, wnmve P‡µi wbqgvbymv‡i cieZx© wnmve Kv‡ji ïi“‡Z weMZ wnmve Kvj †k‡l cÖ¯‘ZK…Z Avw_©K Ae¯’vi weeiYx‡Z cÖ wk©Z mKj m¤ú`‡K †WweU Ges mKj `vqmg~n‡K †µwWU †`wL‡q cieZx© wnmve Kv‡ji hvÎv ïi“ nq| d‡j wnmve P‡µi wewfbœ avç‡jv c~e©eZx© I cieZx© eQ‡ii g‡a¨ avivevwnKZv i¶v K‡i|

GKZidv `vwLjv c×wZ †h mKj eëmvq cÖwZôv‡bi AvqZb †QvU I †jb‡`‡bi msL¨v Kg, †m mKj cÖwZôv‡b GKZidv `vwLjv c×wZ cwijw¶Z nq| GB c×wZ‡Z †Kvb †jb‡`‡bi GKwU c‡¶i, †Kvb †jb‡`‡bi ywU c‡¶iB Ges †Kvb †jb‡`‡bi †KvbI c¶B wjwce× Kiv nq bv| cÖK…Zc‡¶ GKZidv `vwLjv weÁvbm¤§Z c×wZ bq| GB c×wZ‡Z wKQz m¤ú` I `v‡qi wnmve msi¶Y Kiv n‡jI Avq I e¨‡qi wnmve¸‡jv msi¶‡Yi ¸i“Z¡ †`qv nq bv| eëmv‡qi jvf-¶wZ wbi~c‡Yi †¶‡Î wb‡gœv³ m~Î / c×wZ eënvi Kiv nq |

jvf/¶wZ = {(mgvcbx g~jab+D‡Ëvjb)Ñ(cÖviw¤¢K g~jab+AwZwi³ g~jab)} cÖviw¤¢K g~jab = cÖviw¤¢K †gvU m¤ú`ÑcÖviw¤¢K †gvU `vq mgvcbx g~jab = mgvcbx †gvU m¤ú`Ñ mgvcbx †gvU `vq

mgvcbx g~jab I D‡Ëvj‡bi mgwó cÖviw¤¢K I AwZwi³ g~ja‡bi mgwó A‡c¶v cwigv‡Y eo n‡j cv_©K¨wU jvf Ges cwigv‡Y †QvU n‡j cv_©K¨wU ¶wZ¯î~c MY¨ Kiv nq| D`vni‡Yi gva¨‡g †`Lv‡bv njÑ

wg‡mm kv‡njv LvZzb GKRb ¶z ª eëmvqx| wb‡gœv³ Z_¨ Zvi wnmve eB n‡Z msMÖn Kiv n‡q‡Q| 01/01/2012 31/12/2012 †gvU m¤ú` 1,20,000 1,50,000 †gvU `vq 35,000 55,000

2012 mv‡j AwZwi³ g~jab Avbqb 20,000 UvKv Ges gvwj‡Ki †gvU D‡Ëvjb 30,000 UvKv| 2012 mv‡ji mv‡njv LvZz‡bi jvf/¶wZ wbY©q Ki:

mgvavb: cÖviw¤¢K g~jab = cÖviw¤¢K †gvU m¤ú`ÑcÖviw¤¢K †gvU `vq = (1,20,000Ñ35,000) = 85,000 mgvcbx g~jab = mgvcbx †gvU m¤ú`Ñ mgvcbx †gvU `vq

= (1,50,000Ñ55,000) = 95,000 ∴ jvf/¶wZ = {( mgvcbx g~jab+D‡Ëvjb)Ñ(cÖviw¤¢K g~jab+AwZwi³ g~jab)}

= {(95,000+30,000)-(85,000+20,000)} = (1,25,000-1,05,000) = 20,000 ∴ jv‡fi cwigvY = 20,000 UvKv


KvR : cjvk Kzgvi cvj GKRb gyw` †`vKvb eëmvqx| 2012 mv‡ji 1 Rvbyqvwi Zvi g~ja‡bi cwigvY wQj 70,000 UvKv| D³ eQ‡i Zvi D‡Ëvj‡bi cwigvY 15,000 UvKv Ges wZwb †Kvb AwZwi³ g~jab Avbqb K‡ibwb| 31 wW‡m¤î 2012 Zvwi‡L †gvU m¤ú` 1,20,000 Ges †gvU `vq 30,000 UvKv wQj| jvf/¶wZ cwigvY wbY©q Ki |

Abykxjbx eûwbe©vPwb cÖkœ : 1| yÕZidv `vwLjv c×wZ GKwU -

K) wi‡cvwUs c×wZ L) Avw_©K weeiYx cÖ¯‘ZKiY c×wZ M) wjwce×KiY c×wZ N) †WweU I †µwWU wba©viY c×wZ

2| yÕiZdv `vwLjv c×wZi êwkó¨ nj- i) G c×wZ‡Z `vZv I MÖnxZv `ywU c¶ _vK‡e| ii) †gvU †WweU A¼ me© vB †gvU †µwWU A‡¼i mgvb n‡e| iii) MÖnxZvi wnmve †µwWU I `vZvi wnmve †WweU n‡e|

wb‡Pi ‡KvbwU mwVK? K) i I ii L) ii I iii M) i I iii N) i, ii I iii

wb‡gœi Z‡_ï Av‡jv‡K 3, 4 I 5bs cÖ‡kœi DËi `vI| eëmvqx Rbve myexi ivq cÖwZôv‡bi Rb¨ µq eB, weµq eB, cÖvc¨ wej eB, cÖ‡`q wej eB BZ¨vw` msi¶Y K‡ib| GQvov wnmve m¤ú‡K© Zvi my®úó Ávb _vKvi Kvi‡Y evÆvRwbZ `vwLjv Ab¨fv‡e wjwce× K‡i‡Qb| cieZx©‡Z wZwb cÖwZôv‡bi Avw_©K Ae¯’v AeMZ nIqvi Rb¨ Avw_©K weeiYx cÖYqb K‡ib Ges Gfv‡e avivevwnKfv‡e cÖwZôv‡bi wnmve cwiPvjbv K‡ib|

3| Rbve myexi ivq Gi µq eB‡Z wjwce× K‡ib- K) av‡i µq L) av‡i weµq M) bM‡` µq N) µq †diZ

4| Rbve myexi ivq evUªvRwbZ `vwLjv wjwce× K‡ib-

K) bM`vb eB‡Z L) weµq †diZ eB‡Z M) cÖvc¨ wej eB‡Z N) cÖK…Z Rv‡e`vq

5| Rbve myexi iv‡qi cÖviw¤¢K Rv‡e`v `vwLjvi cÖ‡qvRb nq †Kb?

K) wnmve P‡µi aviv AbymiY Kivi Rb¨ L) cieZx© wnmve Kv‡ji hvÎv ïi“ Kivi Rb¨ M) wnmv‡ei MvwYwZK ï×Zv hvPvB‡qi Rb¨ N) eZ©gvb wnmveKv‡ji Avw_©K Ae¯’v Rvbvi Rb¨

wnmveweÁvb 32

6| GKZidv `vwLjv c×wZ‡Z mvaviYZ †Kvb †kªwYi wnmve msi¶Y Kiv nq bv ?

i) m¤ú` ii) Avq

iii) e¨q

wb‡Pi ‡KvbwU mwVK? K) i L) i I ii M) ii I iii N) i I iii

7| †KvbwU mwVK ? K) cÖviw¤¢K g~jab = cÖviw¤¢K †gvU m¤ú` Ñ

mgvcbx †gvU m¤ú` L) mgvcbx g~jab = cÖviw¤¢K †gvU `vq +

mgvcbx †gvU `vq M) cÖviw¤¢K g~jab = cÖviw¤¢K †gvU m¤ú` Ñ

cÖviw¤¢K †gvU `vq N) mgvcbx g~jab = cÖviw¤¢K †gvU m¤ú` +

mgvcbx †gvU m¤ú`

8| Avw_©K weeiYxi Lmov ¯i~c e¨envi Kiv nq- K) †iIqvwgj L) mgš^q `vwLjv M) mgvcbx `vwLjv N) Kvh©cÎ

9| †Kvb avivevwnKZvwU mwVK ? K) †iIqvwgj, mgš^q `vwLjv, Kvh©cÎ, Avw_©K weeiYx L) mgš^q `vwLjv, †iIqvwgj, Avw_©K weeiYx, Kvh©cÎ M) Kvh©cÎ, †iIqvwgj, mgš^q `vwLjv, Avw_©K weeiYx N) †iIqvwgj, Kvh©cÎ, mgš^q `vwLjv, Avw_©K weeiYx

10| cÖviw¤¢K g~jab 70,000 UvKv Ges mgvcbx g~jab 90,000 UvKv n‡j, jvf/¶wZi cwigvY KZ ?

K) jvf 20,000 UvKv L) ¶wZ 20,000 UvKv M) ¶wZ 70,000 UvKv N) jvf 90,000 UvKv

11| `yÕZidv `vwLjv c×wZi g~jbxwZ †KvbwU? K) µq e„w× †WweU ,Avq n«vm †µwWU L) e¨q e„w× †WweU ,Avq n«vm †µwWU M) myweav MÖnYKvix †WweU,myweav cÖ vbKvix †µwWU N) myweav MÖnYKvix †µwWU,myweav cÖ vbKvix †WweU

12| eZ©gv‡b wnmv‡ei wfwË njÑ

i) Drcv`b e¨q wnmve c×wZ ii) GK Zidv `vwLjv c×wZ iii) yÕ Zidv `vwLjv c×wZ wb‡Pi ‡KvbwU mwVK?

K) i L) ii M) iii N) i I iii


wb‡b¥i Z_¨ †_‡K 13,14 I 15 bs cÖ‡kœi DËi `vI Rbve Bkgvg Ryb 2012 Zvwi‡L 55,000UvKvi gRy`cY¨ wb‡q XvKvi †eBwj †iv‡W GKwU dvódz‡Wi †`vKvb †`b| D³ gv‡m Zvi eëmv cÖwZôv‡b wb‡b¥v³ †jb‡`b¸‡jv m¤úvw`Z nq :

Ryb 5 : kv‡n‡ì wbKU weµq 5,000 UvKv| Ryb 12 : cY¨ µq 12,000 UvKv| Ryb 20 : av‡i cY¨ weµq 35,500 UvKv| Ryb 23 : ivwdi wbKU †_‡K bM‡` cÖvwß 5,400 UvKv| Ryb 28 : cY¨ †diZ †`qv nj 3,400 UvKv |

13| DcwiD³ Z‡_ï wfwË‡Z †Kvb †jb‡`b Rbve Bkgv‡gi cÖK…Z Rv‡e`vq wjwce× n‡e? K) bM‡` weµq L) bM‡` weµq M) cY¨ †diZ †`qv N) gRy`cY¨

14| DcwiD³ Z‡_ï 5I 20 Zvwi‡Li †jb‡`b¸‡jv †Kvb Rv‡e`v eB‡q msi¶Y Kiv n‡e? K) µq Rv‡e`v L) µq †diZ Rv‡e`vq M) weµq Rv‡e`vq N) weµq †diZ Rv‡e`vq

15| Rbve Bkgvg cY¨ †diZ †èvi mgq cÖ ‘yZ Ki‡ebÑ K) †WweU †bvU L) †µwWU †bvU M) †WweU fvDPvi N) †µwWU fvDPvi

m„Rbkxj cÖkœ : 1. Rbve k¨vgj P› ª GKRb Kvco eëmvqx| XvKvi Bmjvgcy‡i Zvi eëmvq Aew¯’Z| wZwb yÕZidv `vwLjv

c×wZi Abymv‡i h_vh_fv‡e cÖwZwU wnmv‡ei eB msi¶Y K‡i _v‡Kb| 2011 mv‡ji wW‡m¤î gv‡m Zvi eëmv‡q msNwUZ †jb‡`b¸‡jv wb¤œi~c : 1| bM` 7,00,000 UvKv g~jab ¯î~c Kviev‡i Avbv n‡jv| 2| 25,000 UvKvi Kvco av‡i µq Kiv n‡jv| 3| bM‡` 60,000 UvKvi AvmevecÎ µq Kiv n‡jv| 4| Kg©Pvix iZb‡K †eZb cÖ`vb Kiv n‡jv 8,000 UvKv| 5| bM‡` Kwgkb cÖvwß 6,000 UvKv|

K) wW‡m¤î gv‡m †gvU KZ UvKvi cY¨ µq Kiv n‡q‡Q ? L) Rbve k¨vgj P› ª Gi Dc‡iv³ †jb‡`‡bi †WweU I †µwWU wbY©q Ki| M) Rbve k¨vgj P› ª Gi Dc‡iv³ †jb‡`b mg~n wnmv‡ei wewfbœ cÖv_wgK eB‡Z wjwce× Ki?

2| Rbve knx yj Bmjvg Zuvi eëmv‡qi we¯ÍvwiZ wnmve msi¶Y K‡ib bv| 1 Rvbyqvwi 2011 Zvwi‡L Zvi eëmv‡qi ‡gvU m¤ú` I `v‡qi cwigvY h_vµ‡g 2,00,000 UvKv I 80,000 UvKv| | D³ erm‡i Rbve knx yj Bmjvg AviI 30,000 UvKv bZzb K‡i eëmv‡q wewb‡qvM K‡ib| D³ erm‡i wZwb †gvU 15,000 UvKv bM` D‡Ëvjb K‡ib| 31 wW‡m¤î 2011 Zvwi‡L Zuvi eëmv‡q wb‡gœv³ m¤ú` I `vqmg~n wQjÑ

bM` 50,000; AvmevecÎ 40,000 ; †`bv`vi 30,000 ; gRy cY¨ 70,000 ; e¨vsK FY 20,000 Ges cvIbv`vi 25,000 UvKv|

wnmveweÁvb 34

K) Rbve knx`yj Bmjv‡gi cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki? L) Rbve knx yj Bmjv‡gi mgvcwb g~ja‡bi cwigvY wbY©q Ki? M) 2011 mv‡j Rbve knx yj Bmjv‡gi eëmv‡qi jvf/¶wZi cwigvY wbY©q Ki?

3| Rbve L bM` 2,40,000 UvKv; 56,000 UvKvi hš¿cvwZ; 21,000 UvKvi cY¨ ªe¨ wb‡q Kb‡dKkbvix eëmvq Avi¤¢ K‡ib| 2012 mv‡ji gvP© gv‡m Zvi †jb‡`b¸‡jv wQj wbgœi~c :

gvP© 3 : Kv‡k‡gi wbKU ‡_‡K cY¨ µq 34,000UvKv gvP© 6 : Rvwn‡ì wbKU wew¯‹U weµq K‡ib 15,000 UvKvi gvP© 7 : †`vKvb fvov cÖ vb 6,500 UvKv gvP© 10: bM‡` cY¨ weµq 25,000 UvKv gvP© 17: bM‡` cY¨ µq 5,000 UvKv gvP© 19: ‡KK weµq 6,000 UvKv gvP© 21: ivwki wbKU †_‡K gq`v µq 7,500 UvKv gvP© 28: gvwjK wbR cÖ‡qvR‡b eëmv †_‡K †bb 4,500 UvKv K) Rbve L Gi weµ‡qi cwigvY KZ ? L) Rbve L Gi 1,3 ,7 I 10 Zvwi‡Li †jb‡`b¸‡jvi †WweU I †µwWU wbY©q Ki|

M) wnmve mgxKi‡Yi Dci gvP© 6, 17, 19, 28 Zvwi‡Li †jb‡`b¸‡jvi cÖfve Q‡Ki gva¨‡g cÖKvk Ki|

4| Rbve Avjg 1Rvbyqvwi 2012 Zvwi‡L bM` 5,00,000 UvKv; 25,000 UvKvi AvmevecÎ; 55,000 UvKvi cY¨ ªe¨ I 85,000 UvKv e¨vsK FY wb‡q GKwU Kw¤úDUvi cÖwk¶Y †K›`ª I d‡UvKwci †`vKvb Pvjy K‡ib| D³ gv‡m Zvi Ab¨vb¨ †jb‡`b¸‡jv wQj wbb¥i~c :

Rvbyqvwi 02 Awdm fvov 12,000 UvKv Rvbyqvwi 10 KvMR µq 5,000 UvKv Rvbyqvwi 12 d‡UvKwc †gwk‡bi Kvwj µq 7,000 UvKv Rvbyqvwi 20 gRyix cÖ vb 1,500 UvKv Rvbyqvwi 25 cÖwk¶Y fvZv cÖvwß 25,000 UvKv

K) Rbve Avj‡gi cÖviw¤¢K gyja‡bi cwigvY KZ? L) DcwiD³ †jb‡`‡b AskMÖnYKvix cÖwZwU wnmv‡ei †kÖYxwefvM Q‡Ki gva¨‡g †`LvI| M) Rbve Avj‡gi Rvbyqvwi gv‡mi †jb‡`b¸‡jvi †WweU †µwWU wbY©q Ki|

PZz_© Aa¨vq

g~jab I gybvdv RvZxq †jb‡`b

GKwU eëmv cÖwZôvb Awbw ©ó Kvje¨vcx Pjgvb _vK‡e, hv mK‡jB Avkv K‡i| wbw ©ó mgq ci ci eëmv‡qi jvf-¶wZ I mvwe©K Ae¯’v RvbvI cÖ‡qvRb| wKQz †jb‡`b Ggb hv‡ì myweav wbw ©ó mg‡qB †kl n‡q hvq Ges wKQz †jb‡`b Ggb hv‡ì myweav `xN© mgqe¨vcx cvIqv hvq| GB Ae¯’v we‡ePbv K‡iB †jb‡`b mg~n‡K g~jab I gybvdv RvZxq GB y&Bfv‡M wef³ Kiv n‡q‡Q| †jb‡`bmg~n mwVKfv‡e wef³Ki‡Yi DciB eëmv‡qi cÖK…Z jvf-¶wZ I Avw_©K Ae¯’v Rvbv wbf©i K‡i| ZvB g~jab I gybvdv RvZxq †jb‡`b mwVKfv‡e wPwýZ Kivi gva¨‡g wnmveweÁv‡bi D‡Ïk¨ AR©b ZivwšZ nq|

wPÎ : †jb‡`‡bi †kÖwYwefvM


• g~jab I gybvdv RvZxq †jb‡`‡bi aviYv eY©bv Ki‡Z cvie|

• g~jab I gybvdv RvZxq †jb‡`‡bi cv_©K¨ wbi~cb Ki‡Z cvie|

• g~jab I gybvdv RvZxq †jb‡`‡bi cv_©K¨Ki‡Yi cÖ‡qvRbxqZv eyS‡Z cvie|

• jvf-¶wZ cwigvc Ges Avw_©K weeiYx cÖ ‘ZKv‡j g~jab I gybvdv RvZxq †jb‡`bmg~n h_vh_fv‡e cÖ‡qvM Ki‡Z cvie|

wnmveweÁvb 36

g~jab I gybvdv RvZxq †jb‡`‡bi aviYv e¨emv‡qi mKj †jb‡`b y&B fv‡M wef³, g~jab RvZxq I gybvdv RvZxq| g~jab RvZxq †jb‡`‡bi myweav †fv‡Mi †gqv` gybvdv RvZxq †jb‡`b A‡c¶v AwaK| gybvdv RvZxq †jb‡`b †hLv‡b wbqwgZ msNwUZ nq, †mLv‡b g~jab RvZxq †jb‡`b AwbqwgZ| Gi~c AviI KwZcq w`K/ˆewkó¨ i‡q‡Q hv GB `yB ai‡bi †jb‡`b‡K ci¯úi c„_K K‡i|

†jb‡`‡bi gv‡S GZw`b Avgiv †`‡LwQ - †jb‡`bwU bM` bv AbM`; †jb‡`bwU „k¨gvb bv A „k¨gvb cÖf…wZ welq| †jb‡`bmg~n‡K wb‡gœv³ Ae¯’v †_‡K we‡ePbv Kiv hvq-

KvR : Dc‡iv³ wZbwU Ae¯’v we‡ePbv K‡i wb‡gœv³ †jb‡`bmg~n‡K yBfv‡M wef³ Ki- e¨vsK n‡Z 1,00,000 UvKv FY MÖnY | cY¨ weµq 5,000 UvKv| evKx‡Z Avjgvix µq 20,000 UvKv| Kg©Pvix‡K †eZb cwi‡kva 3,000 UvKv| cyivZb †gvUi Mvox weµq 70,000 UvKv| e¨vs‡K RgvKZ A‡_©i Dci my` cÖvwß 500 UvKv|

†h mKj †jb‡`b n‡Z `xN©‡gqv`x (1 eQ‡ii AwaK) myweav cvIqv hvq, hvi UvKvi A¼ A‡c¶vK…Z eo Ges †jb‡`b wbqwgZ msNwUZ nq bv, Zv g~jab RvZxq †jb‡`b| Aciw`‡K, †h mKj †jb‡`b n‡Z ¯^í‡gqv`x myweav cvIqv hvq, †jb‡`‡bi UvKvi A‡¼i cwigvY A‡c¶vK…Z †QvU wKš—y wbqwgZ msNwUZ nq (wbw ©ó mgq ci ci), Zv gybvdv RvZxq †jb‡`b|

‡jb‡`b n‡Z myweav †fvM`xN©‡gqv`x ¯í‡gqv`x

‡jb‡`‡bi cybtive„wË/msL¨v AwbqwgZ wbqwgZ

‡jb‡`‡bi UvKvi cwigvb eo A‡¼i ‡QvU A‡¼i

g~jab I gybvdv RvZxq †jb‡`b 37

g~jab RvZxq cÖvwß I Avq : †h mKj cÖvwß AwbqwgZ, UvKvi cwigvY eo Ges GK eQ‡ii AwaK mgq myweav †fvM Kiv hvq ZvB g~jab RvZxq cÖvwß| eëmv‡q g~jab Avbqb, e¨vsK n‡Z FY MÖnY, ¯’vqx m¤ú` (AvmevecÎ, Rwg, hš¿cvwZ BZ¨vw`) weµq cÖf…wZ g~jab RvZxq cÖvwßi D`vniY| g~jab RvZxq cÖvwß I g~jab RvZxq Avq GKi~c g‡b n‡jI wKQzUv cv_©K¨ we`¨gvb| g~jab RvZxq Avq g~jab RvZxq cÖvwßiB GKwU Ask|

g~jab RvZxq AvqI cÖwZeQi nq bv Ges D`vniYI Lye †ekx †bB| †Kvb hš¿cvwZ K‡qK eQi eënv‡ii ci hw` weµq Kiv nq †mLvb †_‡K wKQy Avq n‡Z cv‡i| aiv hvK GKwU cyivZb hš¿cvwZ weµq nj 80,000 UvKv Ges Gi eënvi cieZ©x eZ©gvb g~j¨ 65,000 UvKv| GLv‡b g~jabx Avq n‡q‡Q 15,000 UvKv (80,000-65,000)| j¶¨ ivL‡Z n‡e †h, g~jab RvZxq cÖvwß 80,000 UvKvi meUzKzB g~jab RvZxq Avq bq|

g~jab RvZxq e¨q : †h mKj e¨q AwbqwgZ, UvKvi cwigvY eo Ges 1 eQ‡ii AwaK mgq myweav †fvM Kiv hvq H mKj e¨qB g~jab RvZxq e¨q| ¯’vqx m¤ú` (Rwg, AvmevecÎ, hš¿cvwZ, †gvUiMvox BZ¨vw`) µq, ¯’vqx m¤ú` µq m¤úwK©Z Ab¨vb¨ LiP (m¤ú` µ‡qi Avg`vwb ïé, RvnvR fvov, cwienb LiP, ms¯’vcb e¨q cÖf…wZ) g~jab RvZxq e¨q ¯î~c MY¨| GLv‡b D‡j−L¨ †h mKj e¨‡qi d‡j m¤ú` m¤úªmvwiZ I Avqy®‹vj e„w× cvq ZvI g~jab RvZxq e¨q| †hgb : †gwkb cyi‡bv n‡q hvIqvi ci 10,000 UvKv g~‡jï bZzb hš¿vsk ms‡hvRb K‡i †givgZ Kiv nj, d‡j †gwkb mPj nIqvi cvkvcvwk Zvi †gqvÌ e„w× cv‡e| AZGe ejv hvq, †h mKj e¨‡qi Dc‡hvwMZv eZ©gvb wnmve eQ‡ii cvkvcvwk cieZ©x GKvwaK eQimg~‡nI cvIqv hv‡e ZvnvB g~jab RvZxq e¨q|

gybvdv RvZxq cÖvwß I Avq : †h mKj cÖvwß wbw ©ó mgq ci ci A_©vr wbqwgZ Av`vq nq Ges wbw ©ó mg‡qi g‡a¨B Dc‡hvwMZv †kl n‡q hvq ZvB gybvdv RvZxq cÖvwß| cY¨ weµqjä A_©, e¨vs‡K Rgv UvKvi my , cÖvß evox fvov, cÖvß Kwgkb BZ¨vw` gybvdv RvZxq cÖvwßi D`vniY| gybvdv RvZxq cÖvwß I gybvdv RvZxq Avq GKB A_©‡evaK g‡b n‡jI cv_©K¨ we`¨gvb| gybvdv RvZxq cÖvwßi meUzKzB GKwU wbw ©ó mg‡qi gybvdv RvZxq Avq nq bv| aiv hvK wnmve mvj 2011 †Z fvov cvIqv †Mj 50,000 UvKv wKš—y Gi g‡a¨ 10,000 UvKv cieZx© eQi A_© vr 2012 mvj msµvš—| G‡¶‡Î, 2011 Gi gybvdv RvZxq cÖvwß 50,000 UvKv Ges gybvdv RvZxq Avq 40,000 UvKv|

KvR : Rbve iZb 2010 mv‡j GKwU Rwg 2,80,000 UvKvq µq K‡ib, hv 2012 mv‡j 4,00,000 UvKvq weµq K‡ib| g~jab RvZxq cÖvwß I g~jab RvZxq Av‡qi cwigvY wbY©q Ki|

KvR : g~jab RvZxq Avq I gybvdv RvZxq Av‡qi cv_©K¨ QK AvKv‡i ˆZwi Ki|

wnmveweÁvb 38

gybvdv RvZxq cÖ`vb/e¨q :

eëmv‡qi ˆ`bw›`b Kvh© m¤úv`‡bi Rb¨ wbqwgZ †h mKj e¨q wbw ©ó mgq ci ci msNwUZ nq Ges ¯^í mg‡qi g‡a¨B Dc‡hvwMZv wbt‡kl n‡q hvq Zv‡K gybvdv RvZxq cÖ vb/e¨q ejv nq| cY¨ µq, fvov cwi‡kva, †eZb cwi‡kva,gwbnvix ªe¨vw` µq, weÁvcb LiP BZ¨vw` gybvdv RvZxq e¨‡qi D`vniY| gybvdv RvZxq e¨‡qi Øviv m¤ú` AwR©Z bv n‡jI m¤ú` i¶Yv‡e¶‡b Ae`vb iv‡L| gybvdv RvZxq cÖ vb I e¨q GKB A_©‡evaK g‡b n‡jI wKQzUv cv_©K¨ we`¨gvb| gybvdv RvZxq e¨q, gybvdv RvZxq cÖ v‡biB GKwU Ask| PjwZ wnmveKv‡ji mwnZ cÖvqB weMZ wnmveKv‡ji e‡Kqv Ges cieZ©x wnmveKv‡ji LiP AwMÖg cwi‡kva Kiv nq| PjwZ, weMZ I cieZ©x wnmveKvj mswk−ó †gvU cwi‡kvaK…Z A_© gybvdv RvZxq cÖ vb, ïaygvÎ PjwZ wnmveKv‡ji AskUzKzB gybvdv RvZxq e¨q wn‡m‡e MY¨ n‡e| ¯’vqx m¤ú` †givg‡Zi d‡j m¤ú‡ì Avqy®‹v‡j †Kvb cÖfve bv co‡j, D³ e¨q gybvdv RvZxq e¨q wn‡m‡e wjwce× n‡e|

gybvdv cÖK…wZ wewkó nIqv m‡Ë¡I gybvdv RvZxq e¨‡qi b¨vq ¯^í‡gqv`x myweav bv †c‡q `xN©‡gqv`x myweav †fvM Kiv hvq, Gi~c e¨qI eëmv cÖwZôv‡b cwijw¶Z nq| GB e¨q m¤ú‡K© msw¶ß aviYv cÖ vb Kiv nj-

wejw¤^Z gybvdv RvZxq e¨q : gybvdv RvZxq nIqv m‡Ë¡I wbw`©ó wnmve eQ‡i mxgve× bv †_‡K GKvwaK eQimg~‡n myweav cvIqv hvq e‡jB GB e¨q‡K wejw¤^Z gybvdv RvZxq e¨q ejv nq| †h‡nZz GB e¨‡qi Øviv GKvwaK eQi myweav †fvM Kiv hvq, ZvB GB e¨q‡K wnmveKvjmg~‡ni gv‡S wef³ K‡i, PjwZ wnmveKv‡ji AskUzKz gybvdv RvZxq e¨‡qi b¨vq Ges Aewkó Ask mvgwqKfv‡e g~jab RvZxq e¨‡qi b¨vq wjwce× Kiv nq| bZzb cY¨ ˆZixi c~‡e©i M‡elYv I cix¶v e¨q, m¤ú` †givgZ eve` GKKvjxY AZ¨vwaK e¨q, weÁvcb eve` GKKvjxb eo A‡¼i e¨q, eëmv cÖwZôvb ¯’vbvš—i e¨q BZ¨vw` wejw¤^Z gybvdv RvZxq e¨‡qi D`vniY|

g~jab I gybvdv RvZxq †jb‡`b cv_©K¨Ki‡Yi cÖ‡qvRbxqZv : GKRb eëmvqx‡K GKwU wbw ©ó mgq †k‡l (mvaviYZ cÖwZ eQi) †jb‡`‡bi Avw_©K djvdj I Avw_©K Ae¯’v Rvb‡Z nq| G Rb¨ Aš—Z wZbwU weeiYx cÖ —yZ Ki‡Z nq-wek` Avq weeiYx (Statement of

KvR : g~jab RvZxq e¨q I gybvdv RvZxq e¨‡qi cv_©K¨ QK AvKv‡i ˆZwi Ki|


Comprehensive Income) (hv c~‡e©i µq-weµq I jvf-¶wZ wnmv‡ei mswgkÖY ev Avq weeiYx), gvwjKvbv m¦Z¡ weeiYx (Statement of Owner’s Equity) Ges Avw_©K Ae ’vi weeiYx (Statement of Financial Position) (hv c~‡e©i DØ„ËcÎ) | wek` Avq weeiYx †_‡K Avgiv eëmv‡qi jvf ev ¶wZi cwigvY, gvwjKvbv m¦Z¡ weeiYx n‡Z eëmv‡qi cÖwZ gvwj‡Ki cvIbvi cwigvY Ges Avw_©K Ae ’vi weeiYx †_‡K m¤ú` I `vq-†`bvi cwigvY Rvb‡Z cvwi|

ïaygvÎ gybvdv RvZxq Avq I e¨‡qi wfwË‡Z wek` Avq weeiYx cÖ ‘Z K‡i eëmv‡qi jvf-¶wZi cwigvY wbY©q Kiv nq| Aciw`‡K ïaygvÎ g~jab RvZxq cÖvwß I g~jab RvZxq e¨‡qi wfwË‡Z Avw_©K Ae¯’vi weeiYx cÖ¯‘Z K‡i m¤ú`, `vq I gvwjKvbv m¦‡Z¡¡i cwigvY wbY©q Kiv nq| GB yB ai‡bi †jb‡`b ci®úi Ae¯’vb cwieZ©b K‡i Avw_©K weeiYx‡Z wjwce× n‡j KLbB eëmv‡qi cÖK…Z jvf-¶wZ Ges m¤ú`, `vq I gvwjKvbv m¦‡Z¡i cwigvY Rvbv hv‡e bv|

KvR : GKwU e¨q‡K Zzwg g~jab RvZxq bv a‡i gybvdv RvZxq a‡i wnmve Ki‡j Kx Amyweav n‡e?

g~jab I gybvdv RvZxq †jb‡`‡bi cÖfve wnmvei¶‡Y g~jab Ges gybvdv RvZxq †jb‡`‡bi cÖfve yiKg| g~jab RvZxq cÖvwß eëmv‡qi `vq-†`bv eySvq| †hgb- e¨vsK †_‡K FY MÖnY K‡i `xN©w`b eënv‡ii ci wbw ©ó mg‡q cwi‡kva Ki‡Z n‡e| g~jab RvZxq e¨q eëmv‡qi m¤ú` eySvq| †hgb- hš¿cvwZ µq Ki‡j GwU A‡bK eQi a‡i eëmv‡qi cY¨ ˆZix‡Z eëüZ n‡e Ges gybvdv AR©‡b mnvqZv Ki‡e|

Ab¨w`‡K, gybvdv RvZxq Avq †hgb- cY¨ weµq, fvov cÖvwß, Kwgkb cÖvwß, my cÖvwß BZ¨vw` eëmv‡qi gybvdv ev jvf e„w× K‡i Ges gybvdv RvZxq e¨q †hgb- cY¨ µq, †eZb cÖ vb, my` cÖ`vb, BZ¨vw` eëmv‡qi gybvdv ev jvf n«vm K‡i| ZvB, gybvdv RvZxq Avq †_‡K gybvdv RvZxq e¨q ev` w`‡j eëmv‡qi bxU jvf ev ¶wZ cvIqv hvq| GB bxU jvf-¶wZ wbY©q Kiv AZ¨š— Ri“ix, KviY gvwjK eëmvq †_‡K AwR©Z jv‡fi AwZwi³ MÖnY Ki‡Z cv‡ib bv|

g~jab I gybvdv RvZxq wnmv‡ei ZvwjKv

g~jab I gybvdv RvZxq †jb‡`b †kªYx Ges cÖfve KviY 1| g~jab g~jab RvZxq cÖvwß eëmv‡q A‡bK eQi eënvi n‡e, gvwjK‡K

G UvKv †diZ w`‡Z n‡e 2| Rwg, `vjvb‡KvVv, cyivZb hš¿cvwZ

weµq g~jab RvZxq cÖvwß/Avq

AwbqwgZ cÖvwß

3| FY MÖnY

g~~jab RvZxq cÖvwß

eëmvq A‡bK eQi eënvi n‡e Ges G UvKv †diZ w`‡Z n‡e

4| cY¨ weµq g~~ybvdv RvZxq Avq wbqwgZ nq 5| e¨vs‡K wewb‡qv‡Mi my` H H 6| `vjvb-‡KvVvi fvov cÖvwß H H 7| †kqv‡i wewb‡qv‡Mi jf¨vsk 8| †mevi wewbg‡q Kwgkb MÖnY

g~~ybvdv RvZxq Avq H

H H

wnmveweÁvb 40

g~jab I gybvdv RvZxq †jb‡`b †kªYx Ges cÖfve KviY 9| Rwg µq 10| Rwg µ‡qi †iwRóªkb e¨q 11| `vjvb-†KvVv wbg©vY 12| hš¿cvwZ µq 13| hš¿cvwZ emv‡bvi LiP 14| hš¿cvwZ µq cwienb LiP 15| hš¿cvwZi eo ai‡bi †givgZ LiP 16| AvmevecÎ µq 17| cY¨ µq 18| †eZb I gRywi 19| F‡bi my` cÖ`vb 20| evox fvov cÖ`vb 21| we`y¨r, †Uwj‡dvb wej 22| weÁvcb LiP 23| exgv wcÖwgqvg cÖ`vb 24| hš¿cvwZi ˆ`bw›`b †givgZ 25| `vjvb‡KvVv, hvš¿cvwZ I Avmevec‡Îi eënvi RwbZ ¶q

g~jab RvZxq e¨q H H H H H H H

gybvdv RvZxq e¨q H H H H H H H

H

AwbqwgZ Ges `xN©Kvj eënvi n‡e Rwg µ‡qi mv‡_ Aš—f©y³ AwbqwgZ I eëmv‡q `xN©Kvj eënvi n‡e

H AwbqwgZ I hš¿cvwZi mv‡_ Aš—f©y³

H AwbqwgZ I hš¿cvwZi Avqy¯‹vj evov‡e AwbqwgZ Ges `xN©Kvj eënvi n‡e|

wbqwgZ nq H H H H H H H

H

D`vniY : 2011 mv‡ji 31 †k gvP© †e½j BwÄwbqvwis dvg© Gi wnmv‡ei eB †_‡K wb‡gœv³ Z_¨ cvIqv †Mj:

1| fvov 750 UvKv 2| ê y wZK LiP (hvi g‡a¨ Av‡Q bZzb we y r K¨vej 6,000 UvKv) 8,700 UvKv 3| Avbqb fvov (hvi g‡a¨ 5,000 UvKv Av‡Q bZzb wm‡g›U wgK&Pvi Avbq‡b) 7,500 UvKv| 4| wWªwjs †gwkb µq 4,100 UvKv

KiYxq : g~jab RvZxq I gybvdv RvZxq e¨‡qi cwigvY KZ?

mgvavb g~jab RvZxq e¨q : gybvdv RvZxq e¨q : bZzb we y r K¨vej Gi e¨q bZzb wm‡g›U wgK&Pvi Avbqb e¨q wWªwjs †gwkb

6,000 UvKv5,000 UvKv4,100 UvKv

15,100 UvKv

fvov ê`y¨wZK LiP Avbqb fvov

750 UvKv 1,700 UvKv1,500 UvKv3,950 UvKv

KvR : AviI wKQy g~jab I gybvdv RvZxq e¨‡qi D`vni‡bi ZvwjKv ‰Zwi Ki|


Abykxjbx eûwbe©vPwb cÖkœ :

1| g~jab RvZxq e¨q †KvbwU?

K) gvwjK KZ…©K cÖ Ë g~jab L) †gwkb wewµi LiP M) †gwkb µq N) eëmvq cwiPvjbvi ˆ`bw›`b e¨q

2| hw` g~jab RvZxq e¨q‡K gybvdv RvZxq e¨q wn‡m‡e wjwce× Kiv nq Z‡e †KvbwU wbY©q fyj n‡e? K) e¨vsK e¨v‡jÝ L) †`bv`vi M) cvIbv`vi N) bxU gybvdv

3| gybvdv RvZxq e¨q njÑ i) weµ‡qi Rb¨ Mvox µq

ii) eëmv‡qi eënv‡ii Rb¨ hš¿cvwZ µq

iii) †Wwjfvwi f¨v‡bi †ivW U¨v· I exgv wcÖwgqvg

wb‡Pi †KvbwU mwVK ? K) i I ii L) i I iii M) ii I iii N) i, ii I iii

4| hš¿cvwZ µq-weµqKvix cÖwZôv‡bi hš¿cvwZ weµqjä A_©- K) g~jab RvZxq cÖvwß L) g~jab RvZxq Avq M) gybvdv RvZxq Avq N) gybvdv RvZxq cÖvwß

5| igRvb wgqv Zuvi eëmv‡qi Rb¨ cY¨ Avg`vwb K‡i| cY¨ Avg`vwbi ïé- K) g~jab RvZxq e¨q L) gybvdv RvZxq e¨q M) Aeëmvqx e¨q N) gybvdv RvZxq Avq

6| myKgj eo–qv Zuvi eëmv‡qi Rb¨ GK LÛ Rwg µq K‡ib| Rwgi †iwR‡óªkb Ki‡Z wZwb 5,000 UvKv e¨q K‡ib| GB †iwR‡óªkb LiP - K) gybvdv RvZxq e¨q L) g~jab RvZxq e¨q M) gybvdv Ges g~jab RvZxq Dfq e¨qB n‡Z cv‡i N) wejw¤^Z gybvdv RvZxq e¨q

7| wek` Avq weeiYx‡Z wjwce× n‡eÑ (i) gybvdv RvZxq cÖvwß (ii) gybvdv RvZxq Avq (iii) g~jab RvZxq e¨q

wnmveweÁvb 42

wb‡Pi †KvbwU mwVK ? (K) ii (L) i I ii (M) i I iii (N) ii I iii

8| Avw_©K Ae¯’vi weeiYx‡Z wjwce× n‡eÑ i) g~jab RvZxq cÖvwß ii) gybvdv RvZxq e¨q iii) wejw¤^Z gybvdv RvZxq e¨q wb‡Pi †KvbwU mwVK ?

(K) i (L) i I ii (M) ii I iii (N) i I iii

9| eëmv‡q cY¨ Avbq‡bi RvnvR fvov †Kvb ai‡bi †jb‡`b ? K) gybvdv RvZxq L) g~jab RvZxq M) wejw¤^Z gybvdv RvZxq N) eëmvq cwiPvjb

10| wejw¤^Z gybvdv RvZxq e¨qÑ (i) 3 eQ‡ii Rb¨ c‡Yï cÖPviYv eve` G¨vW dvg©‡K cÖ`vb 1,00,000 UvKv (ii) 3 gv‡mi fvov AwMÖg cwi‡kva Kiv nj 15,000 UvKv (iii) avbgwÊ n‡Z gwZwS‡j eëmv‡qi Awdm ¯’vbvš—i eve` e¨q 25,000 UvKv

wb‡Pi †KvbwU mwVK ? (K) i (L) i I iii (M) ii I iii (N) i I ii

wb‡Pi D×„wZUzKz c‡o 11, 12 I 13 bs cÖ‡kœi DËi `vIÑ 2008 mv‡ji 1 Rvbyqvwi Rbve cøveb †fŠwgK Zuvi eëmv‡qi Rb¨ 40,000 UvKv g~‡jï GKwU hš¿cvwZ µq Ki‡jb Ges hš¿wU ms¯’vcb eve` 5,000 UvKv e¨q Ki‡jb| hš¿wU wZwb 2011 mv‡j 25,000 UvKvq weµq K‡ib; G mgq hš¿wUi g~j¨ AePq ev` †`qvi ci wQj 24,000 UvKv| 11| c−veb †fŠwg‡Ki e¨wqZ 45,000 UvKv MY¨ n‡eÑ

i) g~jab RvZxq cÖvwß ii) gybvdv RvZxq e¨q iii) wejw¤^Z gybvdv RvZxq e¨q wb‡Pi †KvbwU mwVK ?

(K) i (L) ii (M) i I ii (N) ii I iii

12| Pvi eQ‡i D³ h‡š¿i †gvU KZ UvKv AePq n‡q‡Q? K) 15,000 UvKv L) 16,000 UvKv M) 20,000 UvKv N) 21,000 UvKv

13| hš¿wUi weµqg~j¨ I cy¯ÍKg~‡jï cv_©K¨ †K Kx e‡j wPwýZ Kiv nq? K) g~jab RvZxq Avq L) gybvdv RvZxq Avq M) gybvdv RvZxq cÖvwß N) g~jab RvZxq cÖvwß


m„Rbkxj cÖkœ : 1| 2011 mv‡j myivBqv †eM‡gi eëmv‡qi †jb‡`‡bi wKQy Ask wbgœiƒc:

†j‡`‡bi weeiY UvKveëmv‡q g~jab wewb‡qvM hš¿cvwZ µq e¨vsK †_‡K FY MÖnY cY¨ µq Kg©Pvixi †eZb cÖ`vb we`y¨r I †Uwj‡dvb wej cÖ`vb hš¿cvwZi AePq AvMy‡b webó c‡bï cwigvY fvov cÖ`vb (hvi g‡a¨ 3,000 UvKv 2012 m‡bi Rb¨) Kwgkb cÖvwß (hvi g‡a¨ 4,000 UvKv 2012 m‡bi Rb¨) cY¨ weµq

5,00,0001,50,0003,00,000

10,00,0003,80,000

12,00015,0002,000

40,00050,000

20,00,000K) g~jab RvZxq cÖvwßi cwigvY KZ ? L) gybvdv RvZxq Avq I gybvdv RvZxq e¨‡qi †gvU cwigvY KZ ? M) ermiv‡š— myivBqv †eM‡gi gvwjKvbv m¦‡Z¡¡i cwigvY KZ ?

2| Rbve AwfwRr `‡Ëi eëmv‡qi 2012 mv‡ji GwcÖj gv‡m wb‡gœv³ †jb‡`bmg~n msMwVZ n‡q‡QÑ 2012

GwcÖj 1 avbgwÊ n‡Z gwZwS‡j eëmvq ¯’vbvš—i eve` e¨q 12,000 UvKv| GwcÖj 2 gwbnvwi ªe¨vw` µq 1,000 UvKv| GwcÖj 4 bZzb †gwkb µq 40,000 UvKv| GwcÖj 4 bZzb †gwkb ms¯’vcb e¨q 2,500 UvKv| GwcÖj 5 cyivZb Kw¤úDUvi †givgZ e¨q 1,000 UvKv| GwcÖj 12 Awd‡mi Mvwoi Rb¨ bZzb e¨vUvix I Uvqvi µq 25,000 UvKv| K) wejw¤^Z gybvdv RvZxq e¨‡qi cwigvY KZ ? L) g~jab RvZxq e¨‡qi cwigvY KZ ? M) 4 Zvwi‡L µxZ †gwkb 45,000 UvKvq weµq Kiv n‡j, g~jab RvZxq cÖvwß I g~jab RvZxq Av‡qi

cwigvY KZ ? 3| Rbve †invbv myjZvbv XvKvi DËivq GKwU †ióz‡i›U cwiPvjbv K‡ib| Zuvi †ióz‡i‡›Ui KwZcq †jb‡`b wbgœi~cÑ

†ióz‡i‡›Ui Rb¨ 25 WRb ˆZRmcÎ µq 80,000 UvKv| †ióz‡i‡›Ui mvRm¾v e„w×KiY e¨q 20,000 UvKv| †ióz‡i‡›Ui cÖPviYv eve` e¨q Kiv nj 3,000 UvKv| †ióz‡i‡›Ui gvjvgvj Avbq‡bi f¨vbMvwo †givgZ 1,000 UvKv| †ióz‡i‡›U Rb¥w`‡bi Abyôvb Av‡qvRb eve` wej Av`vq nj 22,000 UvKv| †ióz‡i‡›Ui bó ‡iwd«Rv‡iUi Pvjyi Rb¨ bZzb Kg‡cÖmvi µq 8,000 UvKv Ges

Kvjvi †¯cÖ LiP nj 2,000 UvKv|

wnmveweÁvb 44

†ióz‡i‡›Ui Kg©Pvwi‡ì †eZb cÖ vb 9,000 UvKv| MÖvnK‡ì †mev cÖ`v‡bi Øviv cÖvwß 25,000 UvKv| †ióz‡i›U fvov cÖ`vb 5,000 UvKv|

K) Rbve †invbv myjZvbvi gybvdv RvZxq Av‡qi †gvU cwigvY KZ ? L) Rbve †invbv myjZvbvi gybvdv RvZxq e¨‡qi cwigvY wbY©q Ki| M) Rbve †invbv myjZvbvi g~jab RvZxq e¨‡qi cwigvY wbY©q Ki|

4| Rbve bvwQgv Lv‡bi eëmvq cªwZôv‡bi 2012 ,Ryb gv‡mi KwZcq †jb‡`b wbgœiyc :

eëmv‡qi g~jab Avbqb 2,50,000 UvKv cY¨ µq 7,00,000 UvKv ê y wZK hš¿cvwZ µq 4,00,000UvKv wewb‡qv‡Mi my cÖvwß 4,000 UvKv AvmevecÎ weµq RwbZ jvf 2,400 UvKv Avg`vbx ïé cwi‡kva 5,000 UvKv e¨vsK n‡Z Fb MÖnb 7,50,000 UvKv cY¨ weµq 30,000 UvKv wk¶vbexk †mjvgx 40,000 UvKv

K) Rbve bvwQgv Lv‡bi AveZ©K Li‡Pi cwigvY KZ? L) Rbve bvwQgv Lv‡bi †h mKj †jb‡`b wek` Avq weeiYx‡Z Aš—©f~³ n‡e Zvi cwigvY wbY©q Ki| M) Rbve bvwQgv Lv‡bi g~jab RvZxq cÖvwß Ges gybvdv RvZxq cÖvwßi †gvU cwigvY wbiycY Ki|

5| ingvb I iZb jvj mvnv yB eÜz wg‡j GKwU †PBb kc Pvjy K‡ib| D³ k‡ci wKQz msL¨K †jb‡`b wb‡P †`qv nj :

2012 †g 4 av‡i cY¨ µq 50,000 UvKv †g 7 †`vKv‡bi mvRm¾vi cwieZ©b e¨q 1,00,00 UvKv †g 10 cwienb e¨q 1,500 UvKv †g 12 cY¨ weµq 18,000 UvKv †g 15 evUªv cÖ vb 700 UvKv †g 16 av‡i cY¨ weµq 22,000 UvKv †g 20 †`vKv‡bi Rb¨ wd«R µq 45,000 UvKv †g 22 we y rwej cwi‡kva 1,200 UvKv †g 25 Kwgkb cÖvwß 3,000 UvKv †g 30 jf¨vsk cÖvwß 2,000 UvKv

K) Dchy©³ Z_¨vw` n‡Z g~jab RvZxq †jb‡`‡bi †gvU cwigvY wbY©q Ki| L) D³ †`vKv‡bi †g gv‡mi †gvU gybvdv RvZxq e¨‡qi cwigvY wbY©q Ki| M) D³ †`vKv‡bi †g gv‡mi †gvU gybvdv RvZxq Av‡qi cwigvY wbY©q Ki|

cÂg Aa¨vq

wnmve

Avw_©K †jb‡`b eëmv‡qi Avw_©K Ae¯’vi cwieZ©b NUvq| †jb‡`‡bi Øviv KLbI A‡_©i cÖvwß KLbI A‡_©i cÖ vb N‡U; KLbI Avq KLbI e¨q nq; KLbI m¤ú` e„w× KLbI n«vm cvq; Avevi KLbI `vq †e‡o hvq KLbI K‡g hvq| Avq, e¨q, m¤ú` I `vq GKwU wbw ©ó ai‡bi nq bv, wewfbœ cÖK…wZi AmsL¨ Avq, e¨q, m¤ú` I `vq eëmv cÖwZôv‡b we`¨gvb| †jb‡`‡bi Øviv †h Avq, †h e¨q, †h m¤ú` ev †h `vq cÖfvweZ n‡e Zv wbw`©ó Q‡K yÕZidv `vwLjv c×wZi wbqgvbyhvqx wjwce× Kiv nq Ges cÖ‡Z¨KwU Lv‡Zi †gvU I bxU cwigvY wbY©q Kiv nq|

†jb‡`‡bi d‡j cÖwZwU Lv‡Zi µgvMZ cwieZ©b I bxU cwigvb Rvbvi Rb¨ wnmve cÖ¯‘Z Kiv nq|

‘T’‐QK wnmv‡ei bvg / wk‡ivbvg

†WweU wnmv‡ei †KvW bs †µwWU ZvwiL weeiY Rv:

c„: UvKv ZvwiL weeiY Rv:

c„: UvKv

ÔPjgvb †RiÕ- QK

wnmv‡ei bvg / wk‡ivbvg wnmv‡ei †KvW bs..... DØ„Ë / †Ri ZvwiL weeiY Rv:

c„: †WweU UvKv

†µwWU UvKv †WweU †µwWU


• wnmv‡ei aviYv I êwkó¨ e¨vL¨v Ki‡Z cvie|

• wnmv‡ei wewfbœ cÖKvi QK (‘T’ÑQK I ÔPjgvb †RiÕ QK) eënvi K‡i wnmve msi¶Y Ki‡Z cvie|

• wnmve mgxKiY Abyhvqx wnmv‡ei †kªwYwefvM Ki‡Z cvie|

• yÕZidv `vwLjv c×wZ Abyhvqx mswk −ó wnmv‡e †WweU-†µwWU wjwce× Ki‡Z cvie|

wnmveweÁvb 46

wnmv‡ei avibv : eëmvq cÖwZôv‡bi Ab¨Zg cÖavb D‡Ïk¨ Avw_©K djvdj I Avw_©K Ae¯’v wbi~cY Kiv| GB D‡Ïk¨ AR©‡bi Rb¨ †jb‡`bmg~n myôz I myk„•Ljfv‡e wjwce× Kiv Ri“wi| †jb‡`‡bi d‡j m¤ú`, `vq, Avq, e¨q I m¦Z¡vwaKv‡ii µgvMZ n«vm-e„w× N‡U| hv avivevwnKfv‡e wjwce× Kiv Ges wbw`©ó mgq Aš—i cÖwZwU Lv‡Zi bxU cwigvY Rvbv cÖ‡qvRb|

NUbv :

Rbve mvMi GKRb PvKwiRxex| 2012 mv‡ji gvP© gv‡m wZwb †eZb eve` 15,000 UvKv; cyivZb AvmevecÎ weµq K‡i 3,000UvKv Ges e¨vsK n‡Z 5,000 UvKv FY MÖnY K‡i‡Qb| evox fvov eve` 8,000 UvKv; Lv`¨ Lv‡Z 5,000 UvKv; M¨vm I we`y¨r wej eve` 1,000 UvKv; hvZvqvZ eve` 500 UvKv; wPwKrmv eve` 3,000 UvKv Ges mš—vb‡ì cov‡jLv eve` 2,000 UvKv e¨q K‡ib|

Dc‡ii NUbvq Rbve mvM‡ii gvP© 2012 gv‡mi hveZxq bM` cÖvwß I cÖ`vb D‡j−LKiv n‡q‡Q| gvmv‡š— Rbve mvM‡ii nv‡Z bM` KZ UvKv Aewkó _vK‡e ? Zv Rvb‡Z PvB‡j wb‡gœv³ Dcvq Aej¤^b Kiv n‡e-

†gvU cÖvwß = (15,000+3,000+5,000) = 23,000 UvKv| †gvU cÖ vb = (8,000+5,000+1,000+500+3,000+2,000)= 19,500 UvKv| Aewkó = (23,000-19,500) = 3,500 UvKv|

wnmveweÁv‡b Dc‡iv³ Z_¨ Dc¯’vc‡bi Rb¨ wbw ©ó QK AbymiY Kiv nq-

bM`vb wnmve †WweU †µwWU †eZb cÖvwß 15,000 evox fvov 8,000 AvmevecÎ weµq 3,000 e¨vsK FY 5,000

Lv`¨ 5,000 M¨vm I we y r wej 1,000

hvZvqvZ 500 wPwKrmv 3,000 cov‡jLv 2,000

DØ„Ë (cv_©K¨) 3,500 23,000 23,000

eëmvq cÖwZôv‡bi cÖwZwU m¤ú`, `vq, Avq, e¨q I ¯^ËvwaKv‡ii Rb¨ Gi~c c„_K c„_K QK msi¶Y Kiv nq Ges wbw`©ó mgq ci ci cÖwZwUi DØ„Ë wbY©q Kiv nq| KvR : wnmv‡ei QKwU wK‡mi Abyi~c Ges wK wK we‡kl w`K j¶¨ Ki‡Qv ?

wnmve n‡”Q Ggb GKwU QK ev weeiYx †hLv‡b cÖwZôv‡bi cÖwZwU Lv‡Zi cwieZ©b I Ae¯’v cÖKvwkZ nq| bM`vb wnmve; AvmevecÎ wnmve; e¨vsK wnmve; µq wnmve; weµq wnmve; †eZb wnmve; fvov wnmve BZ¨vw`|

wnmve 47

wnmv‡ei QK wnmveweÁv‡b wnmve cÖ ‘‡Zi Rb¨ yB ai‡Yi QK eëüZ nq-

‘T’‐QK wnmv‡ei bvg / wk‡ivbvg

†WweU wnmv‡ei †KvW bs †µwWU ZvwiL weeiY Rv:

c„: UvKv ZvwiL weeiY Rv:

c„: UvKv

ÔPjgvb †RiÕ- QK

wnmv‡ei bvg / wk‡ivbvg wnmv‡ei †KvW bs..... DØ„Ë / †Ri ZvwiL weeiY Rv:

c„: †WweU UvKv


‘T’-Q‡Ki êwkó¨ ÔPjgvb †RiÕ- Q‡Ki êwkó¨

wnmv‡ei GKwU wk‡ivbvg _vK‡e| wnmve‡i GKwU wk‡ivbvg _vK‡e| QKwU †WweU I †µwWU `yÕwU As‡k wef³| wnmv‡ei †KvW b¤î D‡j −L _vK‡e| Dfq As‡k PviwU K‡i †gvU AvUwU Kjvg _vK‡e|

ZvwiL, weeiY I Rv‡e`v c„ôvi (Rv: c„:) Kjvg GKwU|

UvKvi Kjvg †gvU 4wU| wbw`ó mgq ci ci wnmv‡ei DØ„Ë (†WweU I †µwWU w`‡Ki †hvMd‡ji cv_©K¨) wbY©q Ki‡Z n‡e|

†WweU I †µwWU UvKvi Kjvg cvkvcvwk Ae¯’Z|

wnmv‡ei †KvW b¤î _vK‡e| cÖwZwU †jb‡`b wjwce‡×i ci wnmv‡ei DØ„Ë wbY©q Kiv nq|

we: ª: wnmv‡ei DØ„Ë wbY©q Ki‡Yi we¯ÍvwiZ Av‡jvPbv ÔLwZqvb Aa¨v‡qÕ-G Kiv n‡q‡Q|

wnmv‡ei †kªwYwefvM

wnmve mgxKiY (A=L+E) we‡k−l‡Yi gva¨‡g Avgiv wnmv‡ei †kªYxwefvM Lye mn‡RB Ki‡Z cvwi-

m¤ú` = `vq + gvwjKvbv m¦Z¡

A_ev

m¤ú` = `vq + gvwj‡Ki g~jab Avbqb + Avq-e¨q-gvwj‡Ki D‡Ëvjb

Dc‡ii QKwU j¶¨ Ki‡j †`Lv hvq †h, wnmve cuvP cÖKvi| 1| m¤ú` 2| `vq 3| gvwjKvbv m¦Z¡ 4| Avq 5| e¨q

KvR: yÕwU Q‡Ki gv‡S wK wK cv_©K¨ we`¨gvb Zv wPwýZ Ki|

wnmveweÁvb 48

wnmve I †jb‡`‡bi mwnZ mswk−óZv / m¤úK©

1. g~jab wnmve gvwjK cÖwZôvb‡K A_©, cY¨, m¤ú` I myweav cÖ vb Ki‡j g~jab wnmv‡e wjwce× nq| 2. D‡Ëvjb wnmve cÖwZôvb n‡Z gvwjK e¨w³MZ cÖ‡qvR‡b A_©, cY¨, m¤ú` I myweav MÖnY Ki‡j

D‡Ëvjb wnmv‡e wjwce× nq| 3. bM`vb wnmve †jb‡`‡bi Øviv bM` A‡_©i cÖvwß I cÖ vb NU‡j bM`vb wnmv‡e wjwce× nq| 4. e¨vsK wnmve †jb‡`‡bi Øviv e¨vs‡K RgvK…Z A_© e„w× I n«vm NU‡j e¨vsK wnmv‡e wjwce× nq| 5. µq wnmve bM‡`, †P‡K, Kv‡W©, av‡i I we‡ji gva¨‡g cY¨ (weµ‡qi D‡Ï‡k¨ hvnvB µq nq)

µq Ges cY¨ Pzwi, bó, eënvi I weZiY n‡j µq wnmv‡e wjwce× nq| 6. weµq wnmve bM‡`, †P‡K, Kv‡W©, av‡i I we‡ji gva¨‡g cY¨ weµq n‡j weµq wnmv‡e wjwce× nq| 7. AvmevecÎ wnmve †Pqvi, †Uwej, Avjgvwi, †kv-‡KR, dvBj †Kwe‡bU cÖf„wZ ¯’vqx m¤ú` µq I weµq

n‡j AvmevecÎ wnmv‡e wjwce× nq| 8. KjKâv I hš¿cvwZ

wnmve Drcv`‡b eëüZ wewfbœ †gwkb µq, ms¯’vcb, m¤cÖmviY I weµq msµvš— †jb‡`b KjKâv I hš¿cvwZ wnmv‡e wjwce× nq|

9. µq/ewnt‡diZ wnmve µqK…Z cY¨ †diZ cÖ vb Kiv n‡j GB wnmv‡e wjwce× nq| 10. weµq/Avš—t‡diZ wnmve weµqK…Z cY¨ †diZ cvIqv †M‡j GB wnmv‡e wjwce× nq| 11. cvIbv`vi wnmve evKx‡Z cY¨ µq, µqK…Z cY¨ †diZ, cvIbv`vi‡K cwi‡kva, Qvo cvIqv I we‡j

¯^xK…wZ cÖ vb Kiv n‡j cvIbv`vi wnmv‡e wjwce× nq| 12. †`bv`vi wnmve evKx‡Z cY¨ weµq, weµxZ cY¨ †diZ, †`bv`vi n‡Z cÖvwß, Qvo cÖ vb, A_©

Abv`vqx n‡j I we‡j ¯^xK…wZ cvIqv †M‡j †`bv`vi wnmv‡e wjwce× nq| 13. cÖ‡`q wej wnmve we‡ji gva¨‡g µq, cvIbv`v‡ii we‡j ¯^xK…wZ cÖ vb, wej cwi‡kva I

Acwi‡kvaRwbZ cÖZ¨vL¨vb n‡j cÖ‡`q wej wnmv‡e wjwce× nq| 14. cÖvc¨ wej wnmve we‡ji gva¨‡g weµq, †`bv`vi n‡Z we‡j ¯^xK…wZ jvf, we‡ji A_© Av`vq, wej

evÆvKiY I wej cÖZ¨vL¨vb RwbZ Kvi‡Y cÖvc¨ wej wnmv‡e wjwce× nq| 15. gRy` cY¨ wnmve µqK…Z cY¨ wbw`©ó wnmve eQi/wnmveKv‡j AweµxZ †_‡K †M‡j D³ eQ‡ii †kl

Zvwi‡L Gi cwigvY wba©vib Kiv nq, hv D³ †kl Zvwi‡L mgvcbx gRy cY¨ Ges cieZ©x eQi / wnmveKv‡ji 1g w`‡b cÖviw¤¢K gRy wnmv‡e wjwce× nq|

16. FY wnmve cÖwZôv‡bi cÖ‡qvR‡b FY MÖnY I cieZ©x‡Z Zv cwi‡kva n‡j FY wnmve cÖfvweZ n‡e| FY cÖ`vbKvix e¨w³ ev cÖwZôv‡bi bvg hy³ n‡Z cv‡i| †hgb-iv‡K‡ki FY wnmve ev e¨vsK FY wnmve| cÖwZôvb FY cÖ`vb Ki‡j ÔcÖ`Ë FY wnmveÕÑG wjwce× nq|

17. wewb‡qvM wnmve cÖwZôv‡bi Ajm A_© mvgwqK ev `xN©‡gqv‡ì Rb¨ †kqvi, mÂqcÎ, cÖvBReÛ BZ¨vw` †¶‡Î wewb‡qvM Ki‡j ev fv½v‡bv n‡j wewb‡qvM wnmv‡e wjwce× nq|

18. †eZb wnmve Kg©Pvix‡ì †eZb cwi‡kva ev Acwi‡kvwaZ n‡j †eZb wnmv‡e wjwce× nq| GLv‡b D‡j−L¨ Kg©Pvwi‡ì bv‡g †Kvb wnmve †Lvjv n‡e bv|

19. gwbnvwi wnmve cÖwZôv‡bi cÖkvmwbK Kvh© m¤úv`‡bi Rb¨ KvMR, Kjg, †cwÝj, †¯‹j, dvBj Kfvi, wcb, K¬xc BZ¨vw` ªe¨vw` µq Kiv n‡j gwbnvwi wnmv‡e wjwce× nq|

20. fvov wnmve KviLvbv, Awdm, †kvi“g cÖf„wZ ¯’v‡bi fvov cwi‡kva ev Acwi‡kvwaZ n‡j fvov wnmve †Lvjv nq| cÖwZôv‡bi cÖ‡qvR‡b c„_K c„_K fvov wnmveI n‡Z cv‡i| †hgbÑAwdm fvov wnmve, KviLvbvi fvov wnmve, Dcfvov wnmve cÖf„wZ|

wnmve 49

21. cwienb LiP wnmve cY¨ µq I weµq Kvjxb mgq Zv h_vµ‡g Avbqb I †cŠuQv‡bvi Rb¨ A_© e¨q n‡j µq/Avš—t cwienb wnmve I weµq/ewntcwienb wnmve †Lvjv nq|

22. my` wnmve my` cÖvwß I cÖ vb Ges my cÖvc¨ I e‡Kqv mKj †¶‡ÎB mswk −ó my wnmve Lyj‡Z nq| cÖvwß ev Abv`vqx my‡ì †¶‡Î wewb‡qv‡Mi my wnmve, D‡Ëvj‡bi my wnmve, cÖ`Ë F‡Yi my` wnmve, e¨vsK Rgvi my` Ges cÖ`Ë ev e‡Kqv my‡ì †¶‡Î g~ja‡bi my`, F‡Yi my`, e¨vsK RgvwZwi‡³i my` cÖf„wZ D‡j−L‡hvM¨|

23. weÁvcb wnmve cÖwZôv‡bi cÖPviYv I cÖPv‡ii Rb¨ †h †Kvb gva¨‡g A_© e¨q Kiv n‡j weÁvcb wnmve †Lvjv nq| †cv÷vi, e¨vbvi, †iwWI, wUwf, webvg~‡j¨ cY¨ weZiY cÖf„wZ KviY D‡j−L‡hvM¨|

24. Abv`vqx cvIbv wnmve †`bv`vi n‡Z A_© Av`vq g„Zz¨, †`Dwjqv ev Ab¨ †Kvb Kvi‡Y Am¤¢e n‡j Abv`vqx †`bv/Abv`vqx cvIbv/KzFY wnmve †Lvjv nq| GLv‡b D‡j −L¨ m‡›`nhy³ cvIbvi Rb¨ Abv`vqx cvIbv mwÂwZ wnmve †Lvjv nq|

25. evÆv wnmve †`bv`vi n‡Z cvIbv UvKv ª“Z Av`v‡qi Rb¨ wKQy UvKv Qvo cÖ`vb Ges cvIbv`vi‡K †`bv cwi‡kv‡ai mgq wKQy UvKv Qvo cvIqv †M‡j Zv evÆv wnmv‡e Aš—f©y³ nq| evÆv cÖ`vb I cÖvwßi Rb¨ h_vµ‡g cÖ`Ë evÆv wnmve I cÖvß evÆv wnmve c„_K bv‡g wjwce× nq|

26. AePq wnmve ¯’vqx m¤ú‡ì eënviRwbZ Kvi‡Y g~j¨ n«vm †c‡j, n«vm cÖvß As‡ki Rb¨ AePq wnmv‡e wjwce× nq|

27. e‡Kqv LiP I cÖvc¨ Avq wnmve

gybvdv RvZxq LiP e‡Kqv Ges gybvdv RvZxq Avq Abv`vqxi Rb¨ c„_K c„_K wnmve Lyj‡Z nq| †hgbÑe‡Kqv †eZb wnmve, e‡Kqv F‡Yi my wnmve, Abv`vqx Kwgkb wnmve, Abv`vqx my` wnmve BZ¨vw`|

28. AwMÖg LiP I AwMÖg Avq wnmve

†Kvb LiP n‡Z myweav cvIqvi c~‡e©B Zvi g~j¨ cwi‡kva Kiv n‡j mswk −ó LiP AwMÖg wnmve Ges Av‡qi wecix‡Z myweav cÖ v‡bi c~‡e©B g~j¨ Av`vq n‡j mswk −ó Avq AwMÖg wnmve †Lvjv nq| †hgbÑAwMÖg exgv †mjvgx wnmve, AwMÖg fvov wnmve, AwMÖg wk¶vbwek †mjvgx wnmve, AwMÖg Dcfvov wnmve BZ¨vw`| AwMÖg cÖvß Avq‡K AbycvwR©Z Avq wnmv‡e MY¨ Kiv nq|

29. †givgZ wnmve ¯’vqx m¤ú` (AvmevecÎ, hš¿cvwZ, `vjvb‡KvVv, †gvUi Mvwo BZ¨vw`) †givg‡Zi Rb¨ mvaiYfv‡e †givgZ wnmv‡e wjwce× Kiv nq| †givg‡Zi Rb¨ eo As‡Ki A_© e¨‡qi d‡j m¤úì Avqy®‹vj e„w× †c‡j †givgZ wnmv‡e wjwce× bv K‡i mswk −ó m¤ú` wnmve †WweU n‡e|

30. Awdm miÄvg wnmve Kw¤úDUvi, Gwm, d‡UvKwc †gwkb, wcÖ›Uvi BZ¨vw` µq I µq msµvš— Avbylvw½K LiP cwi‡kva Ges weµ‡qi Rb¨ Awdm miÄvg wnmve †Lvjv nq|

31. Awdm mvcc−vBR wnmve Nwo, ÷¨vcjvi, K¨vjKz‡jUi, †ccvi I‡qU BZ¨vw` hvnvi g~j¨ A‡c¶vK…Z Kg wKš—y eënvi Dc‡hvwMZv `xN©w`b cvIqv hvq| G mKj µ‡qi Rb¨ Awdm mvcc−vBR wnmve cÖfvweZ n‡e|

we: ª: Dc‡iv³ Q‡K ¸i“Z¡c~Y© wnmv‡ei aviYv cÖ`vb Kiv n‡jv|

`jxq KvR: wk¶v_©xiv `‡j fvM n‡q m¤ú`, `vq, gvwjKvbv m¦Z¡, Avq I e¨q wnmv‡ei bv‡gi ZvwjKv cÖ¯‘Z Ki|

wnmveweÁvb 50

†WweU I †µwWU

‘T’ I ÔPjgvb †RiÕ Dfq Q‡K Avgiv †WweU I †µwWU GB `yÕwU kã j¶¨ K‡iwQ| †WweU I †µwWU wba©viY e¨wZZ wnmve cÖ ‘Z m¤¢e bq| ZvB cv‡Vi GB As‡k wewfbœ †kªwYi wnmv‡ei †WweU-†µwWU wbY©q bxwZ e¨vL¨v Kiv nj-

†Kvb wnmv‡ei evg w`K‡K †WweU Ges Wvb w`K‡K †µwWU bv‡g AvL¨vwqZ Kiv n‡q‡Q| kã yÕwU wnmve‡K wb‡`©kbv cÖ vb K‡i| †WweU k‡ãi A_© evg I †µwWU k‡ãi A_© Wvb| ZvB wnmv‡ei evg w`K †WweU Ges Wvb w`K †µwWU-Bnv wnmveweÁv‡bi GKwU ixwZ|

yÕZidv `vwLjv c×wZ Aa¨v‡q Avgiv Rvb‡Z †c‡iwQ-cÖwZwU †jb‡`b yÕwU wecixZgyLx mgcwigvY cwieZ©b Avbqb K‡i| GKwU cwieZ©b †WweU Ges AciwU †µwWU|

cÖwZwU †jb‡`‡bi Øviv Aš—Zt yÕwU wnmveLvZ cÖfvweZ nq, GKwU wnmv‡ei †WweU w`K cÖfvweZ n‡j AciwUi †µwWU w`K cÖfvweZ n‡e| KLbB †jb‡`‡bi Øviv `yÕwU wnmv‡ei GKB w`K cÖfvweZ n‡e bv| A_©vr †WweU I †WweU ev †µwWU I †µwWU n‡e bv|

cÖwZwU †jb‡`b m¤úbœ nIqvi ci wnmve mgxKi‡Yi Dfq w`K me©`v mgvb _vK‡e Ges wnmv‡ei †gvU †WweU UvKv †gvU †µwWU UvKvi mgvb n‡e; GB `yÕwU ZË¡ wnmv‡ei †WweU †µwWU wbY©‡q mnvqZv K‡i|

A = L + E m¤ú` = `vq + gvwjKvbv m¦Z¡ †gvU †WweU = †gvU †µwWU m¤ú` `vq gvwjKvbv m¦Z¡

†WweU

=

†µwWU

+

†µwWU

g~jab Avbqb (bM` A_© ev †h †Kvb m¤ú`) I Avq AwR©Z n‡j gvwjKvbv m¦Z¡ e„w× Ges gvwj‡Ki D‡Ëvjb (bM` A_© ev †h †Kvb m¤ú`) I e¨q msMwVZ n‡j gvwjKvbv m¦Z¡ n«vm cvq| GLv‡b D‡j−L¨, gvwj‡Ki KZ©„K bM` A_© ev †h †Kvb m¤ú` Avbqb Ges MÖn‡Yi Rb¨ c„_K wnmve msi¶Y Kiv nq hv‡Z K‡i yÕwUi †gvU cwigvY mn‡RB Rvbv hvq| AZGe ejv hvq-

†WweU * m¤ú` e„w× * `vq n«vm * gvwjKvbv m¦Z¡ n«vm * Avq n«vm * e¨q e„w×

†µwWU * m¤ú` n«vm * `vq e„w× * gvwjKvbv m¦Z¡ e„w× * Avq e„w× * e¨q n«vm

†WweU-†µwWU wbY©‡qi mvi ms‡¶c

m¤ú` = `vq + gvwjKvbv m¦Z¡ + Avq - e¨q

wnmve 51

wnmv‡ei Dci †jb‡`‡bi cÖfve D`vni‡Yi gva¨‡g †`Lv‡bv n‡jv-

bM` 50,000 UvKv wb‡q e¨emvq ïi“ nj †jb‡`‡bi d‡j bM` A_© (m¤ú`) e„w× Ges gvwjKvbv m¦Z¡ e„w× †c‡q‡Q-

bM`vb wnmve (m¤ú` e„w×) †WweU g~jab wnmve (gvwjKvbv m¦Z¡ e„w×) †µwWU

AvmevecÎ µq 10,000 UvKv †jb‡`‡bi d‡j AvmevecÎ e„w× Ges bM` A_© n«vm †c‡q‡Q-

AvmevecÎ wnmve (m¤ú` e„w×) †WweU bM`vb wnmve (m¤ú` n«vm) †µwWU

e¨vs‡K 5,000 UvKv Rgv w`‡q wnmve †Lvjv n‡jv e¨vsK wnmve (m¤ú` e„w×) †WweU bM`vb wnmve (m¤ú` n«vm) †µwWU

bM‡` cY¨ weµq 12,000 UvKv bM`vb wnmve (m¤ú` e„w×) †WweU weµq wnmve (Avq e„w×) †µwWU

gvwjK KZ©„K bM` D‡Ëvjb 1,000 UvKv D‡Ëvjb wnmve (gvwjKvbv m¦Z¡ n«vm) †WweU bM`vb wnmve (m¤ú` n«vm) †µwWU

KvR : wb‡gœi QK AbymiY K‡i cÖwZwU †jb‡`‡bi †WweU I †µwWU c¶ Ges wnmv‡ei †kªwYwefvM KviYmn wjL :1. gvwjK KZ©„K e¨emv‡q AvmevecÎ Avbqb 5,000 UvKv 2. weg‡ji wbKU n‡Z cY¨ µq 7,000 UvKv 3. evKx‡Z cY¨ weµq 9,000 UvKv 4. wegj‡K µqK…Z cY¨ †diZ †`qv n‡jv 1,000 UvKv 5. evKx‡Z wewµZ cY¨ †diZ cvIqv †Mj 2,000 UvKv 6. fvov AwMÖg cÖ vb 3,000 UvKv 7. e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 2,000 UvKv 8. igRv‡bi wbKU n‡Z FY MÖnY 6,000 UvKv 9. wegj‡K cwi‡kva 3,000 UvKv

10. †`bv`vi n‡Z cÖvwß 5,000 UvKv

µ/bs †jb‡`b c¶ / wnmve wnmv‡ei †kªwY KviY

1. cY¨ bM‡` µq 20,000 UvKv µq wnmve †W: bM`vb wnmve †µ:

e¨q m¤ú`

e¨q e„w× m¤ú` n«vm

eySvi Rb¨ GKwU †jb‡`b Q‡K Dc¯’vcb Kiv nj|

wnmveweÁvb 52

Abykxjbx eû wbe©vPwb cÖkœ : 1| wnmv‡ei ‘T’ Q‡K †gvU Kjvg msL¨v-

K) 6wU L) 7wU M) 8wU N) 10wU 2| wnmve mwgKi‡Yi mwVK cÖKvk n‡jv- i) m¤ú` = `vq + gvwjKvbv m¦Z¡ ii) m¤ú`-gvwjKvbv m¦Z¡ = `vq iii) m¤ú` + gvwjKvbv m¦Z¡ = `vq

wb‡Pi †KvbwU mwVK? K) i I iii L) ii I iii M) iii N) i I ii 3| †Kvb wnmv‡ei †gvU †WweU I †gvU †µwWU UvKvi cv_©K¨‡K ejv nqÑ

K) jvf L) ¶wZ M) `vq N) DØ„Ë 4| Ô†`bv`viÕ-†Kvb †kªwYi wnmve ?

K) m¤ú` L) `vq M) gvwjKvbv m¦Z¡ N) Avq

5| GKB †kªwYfy³ wnmve †KvbwU ? i) †eZb wnmve ii) weµq wnmve iii) weÁvcb wnmve

wb‡Pi †KvbwU mwVK? K) i I ii L) ii I iii M) i I iii N) i, ii I iii

6| KLb mswk −ó wnmve LvZ †µwWU nqÑ i) m¤ú` e„w× †c‡j ii) gvwjKvbv m¦Z¡ e„w× †c‡j iii) LiP n«vm †c‡j

wb‡Pi †KvbwU mwVK? K) i L) ii M) i I ii N) ii I iii

7| cÖwZôv‡bi cÖwZwU Lv‡Zi µgvMZ cwieZ©b I bxU cwigvY Rvbvi Rb¨ †KvbwU cÖ¯‘Z Kiv nq?

K) wnmve L) Rv‡e`v M) LwZqvb N) †iIqvwgj 8| cÖwZôv‡bi Ajm A_© `xN©‡gqv‡`i Rb¨ wewb‡qvM Kiv n‡j Zv nq Ñ

i. m¤ú` ii. `vq iii. gvwjKvbv m¦Z¡¡ wb‡Pi †KvbwU mwVK? K) i L) ii M) iii N) ii I iii

wnmve 53

9| Pjgvb †Ri QK AbymiY K‡i wnmv‡ei DØ„Ë wbY©q Kiv nqÑ K) cÖwZ mßvn †k‡l L) cÖwZ gvm †k‡l M) cÖwZwU †jb‡`b wjwce‡×i ci N) cÖwZ w`‡bi †k‡l

10| wnmve mgxKiY Abyhvqx wnmve- K) 3 cÖKvi L) 4 cÖKvi M) 5 cÖKvi N) 6 cÖKvi 11| gvwjKvbv m¦‡Z¡¡i cwigvY e„w× cv‡e- i) e¨vsK n‡Z gvwj‡Ki Rb¨ 2,000 UvKv D‡Ëvjb ii) 5,000 UvKvi AvmevecÎ µq iii) evKx‡Z cY¨ weµq 8,000 UvKv


K) i L) ii I iii M) i I iii N) i I ii

wb‡gœi Z‡_ï wfwË‡Z 12 I 13 bs cÖ‡kœi DËi `vI- Rbve b‡ik Gi wnmve eB n‡Z 2011 mv‡ji †g 31 Zvwi‡L KwZcq wnmv‡ei DØ„Ë wQj- AvmevecÎ 20,000 UvKv, bM`vb wnmve 30,000 UvKv, µq wnmve 10,000 UvKv, weµq wnmve 25,000 UvKv, g~jab wnmve 40,000 UvKv, D‡Ëvjb wnmve 5,000 UvKv|

12| wnmv‡ei †gvU †WweU / †gvU m¤ú‡ì UvKvi cwigvY KZ? K) 50,000 L) 60,000 M) 65,000 N) 75,000 13| gvwjKvbv m¦‡Z¡¡i bxU cwigvY KZ n‡e ?

K) 35,000 L) 50,000 M) 65,000 N) 70,000

wb‡gœi Z‡_ï wfwË‡Z 14 I 15 bs cÖ‡kœi DËi `vI- Rbve Rvwn` 2012 mv‡ji 1 Rvbyqvwi bM` 2,00,000 UvKv I 20,000 UvKvi cÖvBReÛ wb‡q eëmvq ïi“ K‡ib| Rvbyqvwi 10 Zvwi‡L Rbve mvwR‡ì wbKU n‡Z 25,000 UvKvi cY¨ µq K‡ib|

14| Rbve Rvwn` Gi cÖviw¤¢K g~ja‡bi cwigvY KZ?

K) 2,45,000 UvKv L) 2,20,000 UvKv M) 2,00,000 UvKv N) 1,80,000 UvKv

15| cÖwZôv‡bi 25,000 UvKvi †jb‡`‡bi d‡j wnmve mgxKi‡Yi Ñ

i. A Dcv`vb n«vm cv‡e ii. L Dcv`v‡bi e„w× cv‡e iii. E Dcv`v‡bi n«vm NU‡e


K) i I ii L) i I iii M) ii I iii N) i, ii I iii

wnmveweÁvb 54

m„Rbkxj cÖkœ: 1| Rbve kvnxb-Gi eëmvq cÖwZôv‡b 2012 mv‡ji Rvbyqvwi gv‡m wb‡gœv³ †jb‡`b mg~n n‡qwQj-

1. evKx‡Z cY¨ µq 10,000 UvKv 2. Rvgv‡ji wbKU weµq 18,000 UvKv 3. e¨vs‡K Rgv `vb 5,000 UvKv 4. Kg©Pvix‡K †eZb cÖ vb 3,000 UvKv K) PZz_© †jb‡`bwU cÖwZôv‡bi gvwjKvbv m¦‡Z¡¡i (E) Dci wK cwieZ©b Avb‡e? L) cÖwZ †jb‡`‡bi mwnZ mswk −ó †WweU I †µwWU c¶ kbv³ Ki| M) †jb‡`b mswk −ó wnmvemg~n †Kvb †kªYxi wnmv‡ei Aš—f©y³ Zv QK AvKv‡i Dc¯’vcb Ki|

2| Avwjd nvIjv`vi eëmv‡qi hveZxq †jb‡`b yÕZidv `vwLjv c×wZ Abyhvqx wnmvefy³ K‡ib| 2012 mv‡ji Rvbyqvwi gv‡m eëmv‡qi †jb‡`b wQj wbgœi~c : 1. evKx‡K cY¨ µq 40,000 UvKv 2. Rvgv‡bi wbKU weµq 18,000 UvKv 3. e¨vs‡K Rgv `vb 25,000 UvKv 4. Kg©Pvix‡K †eZb cÖ vb 3,000 UvKv 5. cÖwZôv‡bi g¨v‡bRvi wb‡qv‡Mi cÖ Íve M„nxZ n‡jv| K) Avwjd nvIjv`v‡ii gvwjKvbvm¦Z¡ n«v‡mi cwigvY KZ ? L) D³ †jb‡`b¸‡jvi Øviv wnmv‡ei †kÖwYwefvM e¨vL¨vmn Q‡Ki mvnv‡h¨ †`LvI| M) DÏxc‡Ki †jb‡`b Øviv KviYmn †WweU †µwWU wbY©q Ki|

3| Rbve bynv` GKwU µq-weµqKvix cÖwZôv‡bi gvwjK| 2012 mv‡ji Ryb gv‡m eëmv‡q Zuvi wbgœwjwLZ †jb‡`b msNwUZ nq :

Ryb 1 g~jab Avbqb 2,00,000 UvKv Ryb 10 †gvU 20,000 UvKvi cY¨ µq K‡i 16,000 UvKvi †PK cÖ`vb Kiv n‡jv| Ryb 20 gwbnvwi eve` LiP n‡jv 1,000 UvKv| Ryb 28 †P‡Ki gva¨‡g cY¨ weµq 10,000 UvKv| Ryb 30 †`vKv‡bi mvBb‡evW© jvMv‡bv Rb¨ AW©vi †`qv n‡jv 4,000 UvKv| K) Rbve bynv` Gi eëmv‡q e¨q wnmv‡ei †gvU cwigvY wbY©q Ki| L) D³ †jb‡`b¸‡jv e¨vL¨vmn †WweU-†µwWU wbY©q Ki| M) D³ †jb‡`b¸‡jvi Øviv wnmve mgxKi‡Yi cwieZ©‡bi cwigvY Q‡Ki mvnv‡h¨ †`LvI|

4| Rbve Ai~c iZb GKRb LyPiv eëmvqx| Zvi cÖwZôv‡bi 2011 mv‡ji AvMó gv‡m wb‡gœv³ †jb‡`bmg~n msNwUZ n‡q‡Q-

AvMó 1 FY MÖnY 20,000 UvKv AvMó 3 cY¨ bM‡` µq 15,000 UvKv AvMó 5 nvwe‡ei wbKU bM‡` cY¨ weµq 25,000 UvKv AvMó 15 cÖwZôv‡bi Rb¨ e¨vsK n‡Z D‡Ëvjb 5,000 UvKv K) Dch©y³ Z‡_ï Av‡jv‡K m¤ú` e„w×i cwigvY wbY©q Ki| L) cÖwZwU †jb‡`‡bi mswk−ó wnmve I wnmv‡ei †kªwY D‡j−LKi| M) Ôm¤ú` e„w× I Avq e„w×Õ; Ôm¤ú` n«vm I e¨q e„w×Õ; Ôm¤ú` e„w× I `vq e„w×Õ; Ges Ôm¤ú` e„w× I m¤ú` n«vmÕ-GB PviwU Ae¯’vi mwnZ Dc‡iv³ PviwU †jb‡`‡bi wgjKiY Ki|

lô Aa¨vq

Rv‡e`v Avw_©K I Abvw_©K NUbv wPwýZKi‡Yi ci, Avw_©K †jb‡`bmg~n wnmv‡ei eB‡Z †WweU I †µwWU c¶ wPwýZc~e©K wjwce× Kiv cÖ‡qvRb| †jb‡`bmg~‡ni gv‡S cÖK…wZMZ cv_©K¨ we`¨gvb, †jb‡`‡bi ˆewkó¨ I cÖK…wZ we‡ePbv K‡iB Rv‡e`vi †kªwYwefvM Kiv n‡q‡Q| †jb‡`‡bi cÖK…wZ Abyhvqx †h †kªwYi Rv‡e`v cÖ‡hvR¨ H Rv‡e`v‡ZB Zv wjwce× Ki‡Z n‡e| †jb‡`‡bi wjwce‡×i †¶‡Î cÖgvYcÎ hvPvB Kiv n‡j msiw¶Z wnmv‡ei MÖnY‡hvM¨Zv A‡bKvs‡k e„w× cvq|

GB Aa¨vq †k‡l AvgivÑ • cÖviw¤¢K wjLb wn‡m‡e Rv‡e`vi aviYv I ¸i“Z¡ e¨vL¨v Ki‡Z cvie|

• Rv‡e`vi †kªwYwefvM Ki‡Z cvie|

• †jb‡`‡bi mvaviY Rv‡e`v `vwLjv cÖ vb Ki‡Z cvie|

• Pvjv‡bi wfwË‡Z µq I weµq Rv‡e`v, †WweU †bv‡Ui wfwË‡Z µq †diZ Rv‡e`v Ges †µwWU †bv‡Ui wfwË‡Z weµq †diZ Rv‡e`v cÖ¯‘Z Ki‡Z cvie|

• bM` cÖvwß Rv‡e`v I bM` cÖ`vb Rv‡e`v cÖ ‘Z Ki‡Z cvie|

wnmveweÁvb 56

Rv‡e`vi aviYv : †jb‡`b msNwUZ nIqvi mv‡_ mv‡_ Avgv‡ì‡K hZUzKz m¤¢e †jb‡`‡bi wek` weeiY wjwce× Ki‡Z nq| †jb‡`‡bi GB weeiY cÖv_wgKfv‡e me©cÖ_g Rv‡e`vq wjwce× Kiv nq| †jb‡`‡bi †WweU I †µwWU c¶ we‡k−lY K‡i Zvwi‡Li µgvbymv‡i e¨vL¨v mnKv‡i Rv‡e`v‡Z wj‡L ivLv nq| cieZ©x‡Z wnmv‡ei cvKv eB LwZqvb cÖ ‘‡Zi †¶‡Î Rv‡e`v mnvqK eB wn‡m‡e KvR K‡i| hvi Kvi‡YB Rv‡e`v‡K wnmv‡ei cÖv_wgK eB ejv nq|

Rv‡e`v eB msi¶Y eva¨Zvg~jK bq wKš—y wnmve ˆZwii myweav‡_© Rv‡e`v cÖ‡qvRb| Rv‡e`vq wjwce× _vKvi Kvi‡Y wnmv‡e †jb‡`b ev` covi m¤¢vebv eûjvs‡k n«vm cvq|

Rv‡e`vi ¸i“Z¡ cÖwZôv‡bi wnmv‡ei eB wbf©yj I ¯^”Q nIqv AZ¨vek¨K| GB wnmv‡ei wfwË‡ZB cÖwZôv‡bi Avw_©K djvdj I mvwe©K Avw_©K Ae¯’v wbi~cY Kiv nq| wnmveweÁv‡bi gyL¨ GB D‡Ïk¨ AR©‡b Rv‡e`v wKfv‡e mnvqK f~wgKv cvjb K‡i, Zv ms‡¶‡c eY©bv Kiv njÑ

†jb‡`b wjwce×KiY : cÖwZôv‡b AmsL¨ †jb‡`b msMwVZ nq| GB †jb‡`b msMwVZ nIqvi m‡½ m‡½ LwZqv‡b wjwce× Kiv m¤¢e bvI n‡Z cv‡i| Rv‡e`vq †jb‡`b wjwce× _vK‡j cieZ©x‡Z LwZqv‡b Aš—f©~³Ki‡Y †Kvb Amyweav nq bv|

†jb‡`‡bi †gvU msL¨v I cwigvY Rvbv : LwZqvb n‡Z wbw`©ó w`‡b, mßv‡n ev gv‡m KqwU †jb‡`b msMwVZ n‡q‡Q Zv Rvbv m¤¢e bq| Rv‡e`vq †jb‡`b Zvwi‡Li µgvbymv‡i wjLv nq e‡j wbw ©ó Zvwi‡L, mßv‡n ev gv‡m †gvU KqwU †jb‡`b N‡U‡Q Zv mn‡RB Rvbv hvq| †gvU KZ UvKvi †jb‡`b wewfbœ mg‡q n‡q‡Q ZvI Rv‡e`v †_‡K Rvbv m¤¢e|

ˆØZ m¦Z¡vi cÖ‡qvM wbwðZ : `yÕZidv `vwLjv c×wZ Abyhvqx †jb‡`b mswk−ó †WweU I †µwWU c¶ GK‡Î Rv‡e`vq wjLv nq| d‡j Rv‡e`v n‡Z ˆØZ m¦Z¡vi cÖ‡qvM m¤ú‡K© wbwðZ nIqv hvq|

†jb‡`‡bi e¨vL¨v : †jb‡`b m¤úwK©Z †Kvb m‡›`n ev cÖkœ †`Lv w`‡j Rv‡e`v n‡Z Zvi e¨vL¨v cvIqv m¤¢e| KviY Rv‡e`v eB‡Z †jb‡`b wjwce‡×i cvkvcvwk †jb‡`b msNwUZ nIqvi KviY I e¨vL¨vI D‡j −L Kiv nq|

fyj Î“wU n«vm : †jb‡`b LwZqv‡b Aš—f©~‡³i c~‡e© Rv‡e`vq wjLv n‡j wnmv‡e fyj Î“wUI LwZqv‡b ev` covi m¤¢vebv n«vm cvq|

fwel¨Z m~Î : Rv‡e`vq †jb‡`bmg~n‡K Zvwi‡Li µgvbymv‡i myk„•Ljfv‡e mvwR‡q wj‡L ivLv nq| fwel¨Z †h †Kvb cÖ‡qvR‡b Rv‡e`v `wjj / cÖgvb ¯î~c eënvi Kiv hvq|

cvKv ewni mnvqK : Rv‡e`v LwZqv‡bi mnvqK eB ¯î~c KvR K‡i weavq, LwZqvb cÖ ‘Z mnR, cwi”Qbœ I wbf©yj nq|

mvaviY Rv‡e`v : †jb‡`‡bi †WweU I †µwWU c¶‡K wbw ©ó K‡i Rv‡e`vi Q‡K e¨vL¨v mnKv‡i wj‡L ivLvB mvaviY Rv‡e`v| †jb‡`‡bi Rb¨ me©`v GKwU †WweU I GKwU †µwWU c¶ n‡e Zv me©‡¶‡Î cÖ‡hvR¨ bq| †jb‡`b Abyhvqx GKvwaK †WweU ev †µwWU c¶ _vK‡Z cv‡i| Z‡e we‡klfv‡e j¶¨ ivL‡Z n‡e †WweU c‡¶i †gvU UvKvi cwigvY †hb †µwWU c‡¶i †gvU UvKvi cwigv‡Yi mgvb nq|

KvR: Dc‡iv³ eY©bvi Dci wfwË K‡i Rv‡e`vi êwkó¨ ej|

Rv‡e`v 57

mvaviY Rv‡e`vi bgybv QK

ZvwiL weeiY / wnmv‡ei bvg I e¨vL¨v L: c„: †WweU UvKv †µwWU UvKv

†gvU

*******

*******

ZvwiL : GB Kjv‡g †jb‡`b msNwUZ nIqvi ZvwiL A_©vr eQi, gvm I w`b mnKv‡i D‡j−L _vK‡e| Aek¨B †jb‡`b msNwUZ nIqvi avivevwnKZv i¶v K‡iB Rv‡e`v cÖ`vb Ki‡Z n‡e|

weeiY : GB Kjv‡g †jb‡`‡bi mwnZ RwoZ †WweU I †µwWU c¶ / wnmve D‡j−LKiv nq| me©`vq †WweU c¶ cÖ_g Ges †µwWU c¶ wØZxq jvB‡b wjLv nq| cvkvcvwk Aí K_vq †jb‡`bwU e¨vL¨vI Kiv nq|

LwZqvb c„ôv (L: c„:) : †jb‡`b mswk −ó †WweU I †µwWU wnmve LwZqv‡bi †h c„ôvq cieZ©x‡Z ¯’vqxfv‡e †jLv n‡e Zvi c„ôv b¤î †jLv nq| hv‡Z K‡i mn‡RB †jb‡`bwU LwZqvb n‡Z †ei Kiv hvq|

†WweU I †µwWU : †WweU wnmv‡ei I †µwWU wnmv‡ei cwigvY UvKv †WweU I †µwWU c‡¶i eive‡i h_vµ‡g †WweU I †µwWU Kjv‡g wjLv n‡e| Aek¨B Dfq Kjv‡g UvKvi cwigvY mgvb n‡Z n‡e| wbw ©ó c„ôvq Rv‡e`v wjLv †kl n‡j GB Kjvg `yÕwUi †hvMdj †ei K‡i wjL‡Z n‡e Ges cieZ©x c„ôvq cybivq me©cÖ_g wbR wbR Kjv‡g wjL‡Z n‡e| cÖwZwU Rv‡e`v wjLb m¤úbœ Kivi ci weei‡bi N‡i GKwU †iLv Uvb‡Z nq|

Rv‡e`vi †kªwYwefvM cÖwZôv‡bi †jb‡`b mg~‡ni gv‡S êwkó¨ I cÖK…wZMZ e¨vcK cv_©K¨ we`¨gvb| †jb‡`b mg~n‡K Zv‡ì cÖK…wZ Abyhvqx wjwce× Kiv GKvš— cÖ‡qvRb| bZzev wnmve Z_¨ eënviKvix cÖ ‘ZK…Z wnmve eB n‡Z DcK…Z n‡Z cvi‡e bv| wnmve Z_¨ eënviKvwi‡ì myweav‡_© Rv‡e`v‡K wb‡gœv³ †kªwY‡Z fvM Kiv n‡q‡QÑ

we‡kl Rv‡e`v eëmv‡qi cÖvq mg¯Í †jb‡`bB wb‡gœ D‡j −wLZ †Kvb GKwU we‡kl Rv‡e`vq wjLv nq|

1. µq Rv‡e`v : µq Rv‡e`vq cÖwZôv‡bi mKj evKx‡Z cY¨ µq wjwce× Kiv nq| 2. weµq Rv‡e`v : weµq Rv‡e`vq cÖwZôv‡bi mKj evKx‡Z cY¨ weµq wjwce× Kiv nq|

KvR : †ev‡W© QKwU A¼b K‡i, wk¶v_©x‡ì QKwUi cÖK…wZ / êwkó¨ ej‡Z ej‡eb|

wnmveweÁvb 58

3. µq †diZ Rv‡e`v : evKx‡Z µqK…Z cY¨ †diZ †`qv n‡j µq ‡diZ Rv‡e`vq wjwce× Kiv nq| 4. weµq †diZ Rv‡e`v : evKx‡Z weµqK…Z cY¨ †diZ cvIqv †M‡j weµq †diZ Rv‡e`vq wjwce× Kiv nq|

5. bM` cÖvwß Rv‡e`v : †h mKj †jb‡`‡bi Øviv bM` cÖvwß N‡U (bM` cY¨ weµqmn) Zv bM` cÖvwß Rv‡e`vq wjwce× Kiv nq|

6. bM` cÖ vb Rv‡e`v : †h mKj †jb‡`‡bi Øviv bM` cÖ vb N‡U (bM` cY¨ µqmn), Zv bM` cÖ vb Rv‡e`vq wjwce× Kiv nq|

mvaviY Rv‡e`v `vwLjv cÖ`v‡b we‡eP¨ welq : `yÕZidv `vwLjv c×wZ Abyhvqx cÖwZwU Avw_©K †jb‡`‡bi `yÕwU c¶ we`¨gvb| GKwU c¶ †WweU Ges Aci c¶ †µwWU| Rv‡e`v `vwLjvi gva¨‡g Avgiv GB yÕwU c¶‡KB wPwýZ Kwi| GLv‡b D‡j−L¨, ïaygvÎ `yÕwU c¶ wPwýZB h‡_ó bq, cvkvcvwk Dchy³ wnmve wk‡ivbvg cÖ vbI Ri“wi| hw` fyj ev Abychy³ wnmve wk‡ivbvg cÖ`vb nq, Z‡e KLbB cÖwZôv‡bi cÖK…Z Avw_©K wPÎ cÖKvk cv‡e bv| wnmve Aa¨v‡q †jb‡`b mswk−ó wnmve m¤ú‡K© aviYv cÖ vb Kiv n‡q‡Q|

(K) cY¨, gvj, †PK cÖf„wZ bv‡g †KvbI wnmve n‡e bv|

†jb‡`b Rv‡e`v `vwLjv cY¨ weµq bM`vb wnmve

weµq wnmve †WweU †µwWU

cY¨ µq eve` †PK cÖ vb µq wnmve e¨vsK wnmve

†WweU †µwWU

(L) cY¨ µq I weµ‡qi †¶‡Î h_vµ‡g we‡µZv I †µZvi bvg D‡j −L _vK‡j Zv evKx‡Z n‡q‡Q e‡j MY¨ Ki‡Z n‡e| Z‡e bv‡gi cvkvcvwk bM`, †PK, e¨vsK cÖf„wZ K_v hy³ _vK‡j Zv evKx‡Z n‡q‡Q e‡j MY¨ Kiv hv‡e bv|

†jb‡`b Rv‡e`v `vwLjv nvmv‡bi wbKU n‡Z µq µq wnmve

cvIbv`vi (nvmvb) wnmve †WweU †µwWU

Lv‡j‡Ki wbKU bM‡` cY¨ weµq

bM`vb wnmve weµq wnmve

†WweU †µwWU

(M) cY¨ µq I weµq evKx‡Z n‡q‡Q D‡j−L i‡q‡Q wKš‘ we‡µZv I †µZvi bvg D‡j−L †bB, GB †¶‡Î µ‡qi †¶‡Î cvIbv`vi wnmve I weµ‡qi †¶‡Î †`bv`vi wnmve wjwce× n‡e|

†jb‡`b Rv‡e`v `vwLjv evKx‡Z cY¨ µq µq wnmve

cvIbv`vi wnmve †WweU †µwWU

av‡i cY¨ weµq †`bv`vi wnmve weµq wnmve

†WweU †µwWU

Rv‡e`v 59

(N) µq †diZ I weµq †diZÑGi †¶‡Î D³ cY¨ evKx‡Z µq I evKx‡Z weµq n‡qwQj e‡j MY¨ Ki‡Z n‡e| †jb‡`b Rv‡e`v `vwLjv

Avš—t †diZ weµq †diZ wnmve †`bv`vi wnmve

†WweU †µwWU

µqK…Z cY¨ †diZ †Ìqv nj

cvIbv`vi wnmve µq †diZ wnmve

†WweU †µwWU

(O) m¤ú` µq I weµ‡qi †¶‡Î bZzb, cyivZb, µq, weµq cÖf„wZ kã eënvi Kiv hv‡e bv| †hgb : AvmevecÎ µq wnmve, cyivZb hš¿cvwZ weµq wnmve, bZzb Awdm miÄvg wnmve cÖf„wZ bv‡g wnmve †Lvjv hv‡e bv|

†jb‡`b Rv‡e`v `vwLjv

bZzb AvmevecÎ µq AvmevecÎ wnmve bM`vb wnmve

†WweU †µwWU

cyivZb hš¿cvwZ weµq bM`vb wnmve hš¿cvwZ wnmve

†WweU †µwWU

(P) mvaviYZt Avq I e¨‡qi †¶‡Î e¨w³ ev cÖwZôv‡bi bv‡g KLbB †Kvb wnmve †Lvjv n‡e bv| hwÌ H Avq Abv`vqx Ges e¨q Acwi‡kvwaZ _v‡K|

†jb‡`b Rv‡e`v `vwLjv Kg©Pvix Rvwgj‡K †eZb cÖ`vb

†eZb wnmve bM`vb wnmve

†WweU †µwWU

gwb †ókbvix n‡Z evKx‡Z gwbnvwi `ªe¨vw` µq

gwbnvwi wnmve e‡Kqv gwbnvwi wnmve

†WweU †µwWU

(Q) e¨w³MZ ev eëmv‡qi cÖ‡qvR‡b cY¨ eënvi, weÁvc‡bi Rb¨ cY¨ weZiY, cY¨ Pzwi, cY¨ bó cÖf„wZ †jb‡`‡bi d‡j c‡Yï cwigvY n«vm cvq, ZvB GB mKj †¶‡Î µq wnmve †µwWU n‡e|

†jb‡`b Rv‡e`v `vwLjv e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb

D‡Ëvjb wnmve µq wnmve

†WweU †µwWU

†`vKvb n‡Z cY¨ Pzwi nj wewea ¶wZ wnmve µq wnmve

†WweU †µwWU

(R) cÖwZôvb n‡Z D‡Ëvjb eySv‡Z gvwj‡Ki e¨w³MZ D‡Ëvjb eySv‡e| e¨vsK n‡Z D‡Ëvjb n‡j Zv cÖwZôv‡bi Rb¨ n‡q‡Q e‡j MY¨ Ki‡Z n‡e| gvwj‡Ki Rb¨ D‡j −L _vK‡j Zv D‡Ëvjb wnmveÑG wjwce× n‡e|

†jb‡`b Rv‡e`v `vwLjv eëmvq n‡Z D‡Ëvjb D‡Ëvjb wnmve

bM`vb wnmve †WweU †µwWU

e¨vsK n‡Z D‡Ëvjb bM`vb wnmve e¨vsK wnmve

†WweU †µwWU

wnmveweÁvb 60

(S ) cY¨, bM` A_©, †Kvb m¤ú` Pzwi ev webó n‡j wewea ¶wZ wnmve bv‡g wjwce× n‡e| †jb‡`b Rv‡e`v `vwLjv

K¨vk ev· n‡Z UvKv Pzwi

wewea ¶wZ wnmve bM`vb wnmve

†WweU †µwWU

AwMœ `yN©Ubvq cY¨ webó nj wewea ¶wZ / AwMœRwbZ ¶wZ µq wnmve

†WweU †µwWU

(T) e¨vsK my gÄyi ev avh© Ges e¨vsK PvR© me© v e¨vsK wnmv‡e mivmwi cÖfve †dj‡e e‡j MY¨ Ki‡Z n‡e| †jb‡`b Rv‡e`v `vwLjv

e¨vsK my` gÄyi Kij

e¨vsK wnmve e¨vsK my` wnmve

†WweU †µwWU

e¨vsK PvR© avh© Kij e¨vsK PvR© wnmve e¨vsK wnmve

†WweU †µwWU

(U) ¯’vqx m¤ú‡ì g~j¨ eënvi ev Ab¨ Kvi‡Y n«vm †c‡j Zv m¤ú‡ì AePq wnmv‡e MY¨ nq| †m‡¶‡Î mswk−ó m¤ú` wnmve †µwWU bv K‡i ÒcywÄf~Z AePq wnmveÑmswk −ó m¤ú`Ó bv‡g †µwWU Ki‡Z n‡e|

†jb‡`b Rv‡e`v `vwLjv Avmevec‡Îi Dci AePq avh©

AePq wnmve cywÄf~Z AePq (AvmevecÎ) wnmve

†WweU †µwWU

(V) †h †Kvb Drm n‡Z †PK cvIqv †M‡j, Zv e¨vsK wnmv‡e wjwce× Ki‡Z n‡e| KviY cÖwZôvb‡K evnK ev †Lvjv †PK cÖ vb Kiv nq bv, wnmv‡e cÖ‡`q †PK (Account Payee) cÖ vb Kiv nq|

†jb‡`b Rv‡e`v `vwLjv cY¨ weµq eve` ivRx‡ei wbKU n‡Z †PK cÖvwß

e¨vsK wnmve †`bv`vi (ivwRe) wnmve

†WweU †µwWU

†`bv`vi n‡Z †PK cÖvwß, hv m‡½ m‡½ e¨vs‡K Rgv Kiv nq

e¨vsK wnmve †`bv`vi wnmve

†WweU †µwWU

(W) eëmvq cÖwZôvb gvwj‡Ki wbKU n‡Z †h †Kvb myweav MÖnY Ki‡j g~jab wnmve †µwWU Ges gvwjK‡K myweav cÖ vb Ki‡j D‡Ëvjb wnmve †WweU n‡e|

†jb‡`b Rv‡e`v `vwLjv Kg©Pvwi‡ì †eZb gvwjK e¨w³MZfv‡e cwi‡kva Ki‡jb

†eZb wnmve g~jab wnmve

†WweU †µwWU

gvwj‡Ki evRvi LiP eëmvq n‡Z cwi‡kva

D‡Ëvjb wnmve bM`vb wnmve

†WweU †µwWU

(X) †`bv-cvIbv wb®úwËi mgq †h cwigvY A_© Qvo cvIqv I †Ìqv nq Zv h_vµ‡g cvIbv`vi I †`bv`vi wnmve‡K cÖfvweZ Ki‡e|

†jb‡`b Rv‡e`v `vwLjv evÆv cÖvwß cvIbv`vi wnmve

cÖvß evÆv wnmve †WweU †µwWU

†`bv`vi n‡Z 7,000 UvKv cvIbvi c~Y© wb®úwË‡Z 6,500 UvKv cÖvwß

bM`vb wnmve cÖ`Ë evÆv wnmve †`bv`vi wnmve

†WweU †WweU †µwWU

Rv‡e`v 61

KvR : mvaviY Rv‡e`v‡K †gvU Kq fv‡M fvM Kiv nj Zv bvg mnKv‡i ej|

cÖK…Z Rv‡e`v : mvaviY Rv‡e`v I cÖK…Z Rv‡e`v GKB A_©‡evaK| †h mKj †jb‡`b we‡kl Rv‡e`vq Aš—©fy³ nq bv †m mKj Rv‡e`v cÖK…Z Rv‡e`vq Aš—©fy³ nq|

1| ms‡kvabx Rv‡e`v : †jb‡`b wjwce×Ki‡Y †Kvb fyj msNwUZ n‡j wnmv‡e KuvUv †Quov K‡i wVK Kiv hvq bv| Rv‡e`v `vwLjvi gva¨‡g D³ fyj ms‡kvab Ki‡Z nq| fyj ms‡kva‡bi Rb¨ †h Rv‡e`v `vwLjv cÖ vb Kiv nq ZvB ms‡kvabx Rv‡e`v|

AvmevecÎ µq 10,000 UvKv, fyjekZt µq wnmve 10,000 UvKv Øviv †WweU Kiv n‡q‡Q|


2012 wW‡m: 31

AvmevecÎ wnmve †WweU µq wnmve †µwWU (AvmevecÎ wnmv‡ei cwie‡Z© fy‡j µq wnmve †WweU Kiv n‡qwQj, hv ms‡kvab Kiv nj)|

Ñ Ñ

10,000

10,000

2| mgšq Rv‡e`v : Avw_©K djvdj wbi~c‡bi Rb¨ Avw_©K weeiYx cÖ ‘Z Kiv nq| Avw_©K weeiYx cÖ ‘‡Zi mgq AwjwLZ Ges AmgwšZ `dv (e‡Kqv I AwMÖg LiP, Abv`vqx I AwMÖg Avq, AePq, mwÂwZ BZ¨vw`) Aš—f©y‡³i Rb¨ †h Rv‡e`v cÖ vb Kiv nq ZvB mgšq Rv‡e`v|

2011 mv‡j fvov eve` cwi‡kva n‡q‡Q 10000 UvKv, Avw_©K weeiYx cÖ¯‘‡Zi c~‡e© Rvbv †Mj D³ fvovi g‡a¨ AwMÖg fvov 2000 UvKv Aš—f©y³| GB †¶‡Î mgš^q Rv‡e`v n‡eÑ


2011 wW‡m:31

AwMÖg fvov wnmve †WweU fvov wnmve †µwWU (AwMÖg fvov cÖ`vb fvov wnmv‡ei mwnZ mgš^q Kiv nj)

Ñ Ñ

2,000 2,000

wUKv : AwMÖg LiP m¤ú` weavq mswk −ó LiP n‡Z ev` hv‡e, G‡Z K‡i LiP n«vm Ges m¤ú` e„w× †c‡q‡Q|

3| mgvcwb Rv‡e`v : †Kvb wbw ©ó eQ‡ii gybvdv RvZxq Avq I e¨q cieZ©x eQ‡ii wnmv‡e †Kvb cÖfve †dj‡e bv| ZvB Avw_©K weeiYx cÖ ‘‡Zi mgq gybvdv RvZxq Avq I e¨q wnmve mg~n eÜ K‡i w`‡Z nq| wnmve Aa¨v‡q Avgiv †R‡bwQ Avq wnmve †µwWU I e¨q wnmve †WweU DØ„Ë cÖKvk K‡i| gybvdv RvZxq Avq I e¨q wnmve eÜ Kivi Rb¨ Avq wnmve †WweU I e¨q wnmve †µwWU Ki‡Z n‡e| ZvQvov mgvcbx Rv‡e`vi gva¨‡g D‡Ëvjb wnmveI eÜ Kiv nq| D`vniYÑ 2011 mv‡j cÖwZôv‡bi gybvdv RvZxq Avq I e¨q wnmv‡ei DØ„Ë mg~n wQjÑ µq 50000 ; weµq 80000 ; †eZb 10,000 ; fvov 5,000 |

wnmveweÁvb 62

ZvwiL weeiY / wnmv‡ei bvg I e¨vL¨v L: c„: †WweU UvKv †µwWU UvKv weµq wnmve †WweU Avq weeiYx †µwWU (weµq wnmv‡ei DØ„Ë Avq weeiYx‡Z ¯’vbvš—‡ii gva¨‡g eÜ Kiv nj)

2011 wW‡m : 31

Avq weeiYx †WweU µq wnmve †µwWU †eZb wnmve †µwWU fvov wnmve †µwWU (µq wnmve, †eZb wnmve I fvov wnmv‡ei DØ„Ë Avq weeiYx‡Z ¯’vbvš—‡ii gva¨‡g eÜ Kiv nj)

Ñ Ñ

80,000

65,000

80,000

50,000 10,000 5,000

4| cÖviw¤¢K Rv‡e`v : eëmvq cÖwZôvb GKwU Pjgvb cÖwµqv| weMZ eQ‡ii wnmveKv‡ji †kl w`‡bi m¤ú`, `vq I ¯^Z¡vwaKv‡ii cwigvY cieZ©x eQ‡ii ïi“‡Z wnmv‡e wb‡q Avmvi Rb¨ cÖviw¤¢K `vwLjv cÖ`vb Kiv nq|

D`vniY- wW‡m¤î 31,2011 G bM`vb wnmve 50,000 UvKv, AvmevecÎ wnmve 30,000 UvKv, †`bv`vi wnmve 20,000 UvKv, cvIbv`vi wnmve 15,000 UvKv Ges g~jab wnmve 85,000 UvKv |

ZvwiL weeiY / wnmv‡ei bvg I e¨vL¨v L: c„: †WweU UvKv †µwWU UvKv 2012 wW‡m:31

bM`vb wnmve †WweU AvmevecÎ wnmve †WweU †`bv`vi wnmve †WweU cvIbv`vi wnmve †µwWU g~jab wnmve †µwWU (2011 mv‡ji m¤ú`, `vq I gvwjKvbv m¦Z¡ wb‡q 2012 mv‡j eëmvq ïi“ nj)

Ñ Ñ Ñ Ñ Ñ

50,000 30,000 20,000

Ñ Ñ

15,000 85,000

evÆv I evÆvi cÖKvi‡f` mvaviY A‡_©, †Kvb e¯‘i wba©vwiZ g~j¨ A‡c¶v Kg g~‡j¨ µq m¤¢e n‡j, hZUzKz g~j¨ Kg cwi‡kva Kiv nj, ZvB evÆv| eëmvq cÖwZôv‡b GB evÆv †`qv I cvIqv DfqB n‡q _v‡K|

Rv‡e`v 63

Kvievwi evÆv (Trade Discount): we‡µZv c‡Yï weµq g~j¨ wba©viY K‡i| weµq e„w×i Rb¨ we‡µZv hLb c~e© wba©vwiZ weµqg~j¨ A‡c¶v Kg g~‡j¨ cY¨ weµq K‡i Zv Kvievwi evÆv wn‡m‡e MY¨ Kiv nq| GB Kvievwi evÆv we‡µZvi Rb¨ weµq evÆv Ges †µZvi Rb¨ µq evÆv| †µZv ev we‡µZv †KDB GB evÆvi wnmve iv‡L bv| cÖK…Z †h g~‡j¨ µq weµq n‡q‡Q ZvB wnmv‡e wjwce× Kiv nq|

bM` evÆv (Cash Discount):

eëmv‡qi AwaKvsk µq-weµq evwK‡Z msNwUZ nq| †µZv-we‡µZvi gv‡S †`bv-cvIbvi ª“Z wb®úwËi Rb¨ we‡µZv †µZv‡K †h UvKv Qvov †`q ZvB bM` evÆv| GB evÆv we‡µZvi Rb¨ cÖ Ë evÆv Ges †µZvi Rb¨ cÖvß evÆv| Dfq c¶ Zv‡ì wnmv‡ei eB‡Z GB evÆv wjwce× K‡i|

D`vniY-1 Rbve bxjv ‡PŠayix GKRb eëmvqx| 2011 mv‡ji gvP© gv‡m Zuvi eëmv‡qi KwZcq †jb‡`b wQjÑ

gvP© 1 cY¨ µq 9,000 UvKv| ,, 2 AvmevecÎ µq 12,000 UvKv| ,, 3 evnv‡ii wbKU weµq n‡Z cÖvwß 15,000 UvKv| ,, 7 e¨vs‡K Rgv `vb 8,000 UvKv| ,, 9 evKx‡Z cY¨ µq 5,000 UvKv| ,, 12 e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 2,000 UvKv| ,, 15 weµq 14,000 UvKv| ,, 18 gwbnvwi ªe¨vw` µq 1,000 UvKv| ,, 30 Kvg©Pvwi‡ì †eZb cÖ vb 7,000 UvKv|

Rbve bxjv ‡PŠayixi mvaviY Rv‡e`v ZvwiL wnmve wk‡ivbvg I e¨vL¨v L:c„: †WweU UvKv †µwWU UvKv

2011 gvP©

1

µq wnmve bM`vb wnmve

(bM‡` cY¨ µq Kiv nj)

†WweU †µwWU

9,000

9,000

,, 2 AvmevecÎ wnmve bM`vb wnmve

(bM‡` AvmevecÎ µq Kiv nj)

†WweU †µwWU

12,000 12,000

,, 3 bM`vb wnmve weµq wnmve (evnv‡ii wbKU bM‡` weµq Kiv nj)

†WweU †µwWU

15,000 15,000

,, 7 e¨vsK wnmve bM`vb wnmve

(bM` A_© e¨vs‡K Rgv †`qv nj)

†WweU †µwWU

8,000 8,000

KvR : bM` I Kvievwi evÆvi gv‡S Zzjbv Ki|

wnmveweÁvb 64

ZvwiL wnmve wk‡ivbvg I e¨vL¨v L:c„: †WweU UvKv †µwWU UvKv

2011 gvP©

9 µq wnmve cvIbv`vi wnmve (evKx‡Z cY¨ µq Kiv nj)

†WweU†µwWU

5,000 5,000

,, 12 D‡Ëvjb wnmve bM`vb wnmve (gvwjK wbR cÖ‡qvR‡b bM` MÖnY Ki‡jb)

†WweU†µwWU

2,000 2,000

,, 15 bM`vb wnmve weµq wnmve (bM‡` cY¨ weµq Kiv nj)

†WweU†µwWU

14,000 14,000

,, 18 gwbnvwi wnmve bM`vb wnmve (bM‡` gwbnvwi ªe¨ µq Kiv nj)

†WweU†µwWU

1,000 1,000

,, 30 †eZb wnmve bM`vb wnmve (bM‡` †eZb cÖ`vb)

†WweU†µwWU

7,000

7,000

†gvU 73,000 73,000

D`vniY-2 Rbve kIKZ 2011 mv‡ji 1 RyjvB Zvwi‡L bM` 50,000 UvKv Ges 20,000 UvKvi cY¨ `ªe¨ wb‡q eëmvq ïi“ Ki‡jb| D³ gv‡m Zuvi eëmv‡qi Ab¨vb¨ †jb‡`b wQjÑ

RyjvB 2 RbZv e¨vs‡K wnmve †Lvjv nj 20,000 UvKv|

,, 7 eëmv‡qi Rb¨ Kw¤úDUvi µq 22,000 UvKv|

,, 9 i“wgi wbKU weµq eve` †PK cÖvwß 10,000 UvKv|

,, 10 evey‡ji wbKU n‡Z µq 15,000 UvKv|

,, 12 Awd‡mi fvov AwMÖg cwi‡kva 4,000 UvKv|

,, 15 evey‡ji wbKU cY¨ †diZ cvVv‡bv nj 1,000 UvKv|

,, 20 eëmv‡qi cÖPviYv eve` e¨q 3,000 UvKv|

,, 23 eveyj‡K †PK cÖ vb 5,000 UvKv|

,, 25 Rbve kIK‡Zi e¨w³MZ LiP eëmvq n‡Z cwi‡kva 2,000 UvKv|

,, 30 Kg©Pvix ivqnv‡bi †eZb Acwi‡kvwaZ i‡q‡Q 3,500 UvKv|

Rv‡e`v 65

Rbve kIK‡Zi Rv‡e`v (mvaviY) ZvwiL wnmve wk‡ivbvg I e¨vL¨v L:c„: †WweU UvKv †µwWU UvKv

2011 RyjvB

1

bM`vb wnmve µq wnmve g~jab wnmve (bM` A_© I cY¨ wb‡q eëmvq ïiy Kiv nj)

†WweU ‡WweU †µwWU

50,000 20,000

70,000

,, 2 e¨vsK wnmve bM`vb wnmve (bM` A_© Rgv w`‡q e¨vs‡K wnmve †Lvjv nj)

†WweU †µwWU

20,000 20,000

,, 7 Awdm miÄvg wnmve bM`vb wnmve

(bM‡` Kw¤úDUvi µq Kiv nj)

†WweU †µwWU

22,000 22,000

,, 9 e¨vsK wnmve weµq wnmve (iywgi wbKU cY¨ weµq eve` †PK cÖvwß)

†WweU †µwWU

10,000 10,000

,, 10 µq wnmve cvIbv`vi wnmve (eveyj) (evKx‡Z cY¨ µq Kiv nj)

†WweU †µwWU

15,000 15,000

,, 12 AwMÖg fvov wnmve bM`vb wnmve (Awd‡mi fvov AwMÖg cwi‡kva Kiv nj)

†WweU†µwWU

4,000

4,000

,, 15 cvIbv`vi wnmve (eveyj) µq †diZ wnmve (eveyj‡K cY¨ †diZ cvVv‡bv nj)

†WweU†µwWU

1,000

1,000

,, 20 weÁvcb wnmve bM`vb wnmve (cÖPviYv eve` e¨q Kiv nj)

†WweU†µwWU

3,000

3,000

,, 23 cvIbv`vi wnmve (eveyj) e¨vsK wnmve (eveyj‡K ‡`bv cwi‡kva eve` †PK cÖ`vb)

†WweU†µwWU

5,000

5,000

,, 25 D‡Ëvjb wnmve bM`vb wnmve (gvwj‡Ki e¨w³MZ LiP eëmvq n‡Z cwi‡kva)

†WweU†µwWU

2,000

2,000

,, 30 †eZb wnmve e‡Kqv †eZb wnmve (ivqnv‡bi †eZb Acwi‡kvwaZ i‡q‡Q)

†WweU†µwWU

3,500

3,500

†gvU 1,55,500 1,55,500

†mev cÖ`vbKvix cÖwZôv‡bi Rv‡e`v Rbve cxhyl Kzgvi 2012 mv‡ji 1jv gvP© XvKvi †eBjx †iv‡W w_‡qUvi eëmvq ïi“ K‡ib| eëmvq wZwb 5,00,000 UvKv wewb‡qvM K‡ib| gvP© gv‡m Zuvi eëmv‡qi †jb‡`bmg~n wQjÑ gvP© 2 w_‡qUv‡ii 3 gv‡mi fvov AwMÖg cwi‡kva 90,000 UvKv| gvP© 4 w_‡qUv‡ii cÖPviYv eve` e¨q 15,000 UvKv| gvP© 6 w_‡qUv‡ii Rb¨ †Pqvi, †Uwej µq 30,000 UvKv|

wnmveweÁvb 66

gvP© 7 gÂ wbg©vY I mvR m¾v eve` e¨q 50,000 UvKv| gvP© 12 wkíx I KjvKzkwj‡ì Avc¨vqb LiP 2,000 UvKv| gvP© 15 w_‡qUv‡i bvUK cÖ`k©‡bi wU‡KU weµq 80,000 UvKv| gvP© 18 wkíx‡ì m¤§vbx cÖ vb 25,000 UvKv| gvP© 25 B‡jKwUªK wej cvIqv †Mj 3,000 UvKv| gvP© 28 w_‡qUvi Kg©x‡ì †eZb cÖ`vb 12,000 UvKv| mgvavb:

Rbve cxhyl Kzgv‡ii Rv‡e`v (mvaviY) ZvwiL wnmve wk‡ivbvg I e¨vL¨v L:c„: †WweU UvKv †µwWU UvKv

2012 gvP©

1

bM`vb wnmve g~jab wnmve (bM` UvKv wb‡q eëmv ïiy Kiv nj)

†WweU†µwWU

5,00,000

5,00,000

,, 2 AwMÖg fvov wnmve bM`vb wnmve (Awd‡mi fvov AwMÖg cwi‡kva)

†WweU†µwWU

90,000 90,000

,, 4 weÁvcb wnmve bM`vb wnmve

(weÁvcb LiP cwi‡kva Kiv nj)

†WweU†µwWU

15,000 15,000

,, 6 AvmevecÎ wnmve bM`vb wnmve (AvmevecÎ µq)

†WweU†µwWU

30,000 30,000

,, 7 gÂ I mvRm¾v LiP wnmve bM`vb wnmve (gÂ wbg©vb I mvRm¾v e¨q)

†WweU†µwWU

50,000 50,000

,, 12 Avc¨vqb LiP wnmve bM`vb wnmve (Avc¨vqb eve` e¨q cwi‡kva)

†WweU†µwWU

2,000

2,000

,, 15 bM`vb wnmve †mev Avq wnmve (bvU‡Ki wU‡KU weµq eve` Avq)

†WweU†µwWU

80,000

80,000

,, 18 m¤§vbx e¨q wnmve bM`vb wnmve (wkíx I KjvKzkjxi m¤§vbx cÖ vb)

†WweU†µwWU

25,000 25,000

,, 25 we`y¨r LiP wnmve e‡Kqv we`y¨r LiP (we y r wej Acwi‡kvwaZ)

†WweU†µwWU

3,000

3,000

,, 28 †eZb e¨q wnmve bM`vb wnmve (w_‡qUvi Kg©x‡ì ‡eZb cÖ vb)

†WweU†µwWU

12,000

12,000

8,07,000 8,07,000

Rv‡e`v 67

we‡kl Rv‡e`v

µq Rv‡e`v : weµ‡qi D‡Ï‡k¨ cÖwZôvb hvnv µq K‡i ZvB cY¨| GB cY¨ bM‡` I evwK Dfq gva¨‡gB n‡Z cv‡i| evKx‡Z µqK…Z cY¨ µq Rv‡e`vq wjwce× Kiv nq| Pvjv‡bi Dci wfwË K‡iB µq Rv‡e`v cÖ ‘Z Kiv nq| wb‡gœ Pvjvb I µq Rv‡e`vi bgybv cÖ`vb Kiv njÑ

ivnv †óvim Gi µq Rv‡e`v ZvwiL 2011

†µwWU wnmve LvZ kZ© Pvjvb b¤î

m~Î µq wnmve †WweU cvIbv`vi wnmve †µwWU

38,000 23,000

gvP© 2 gvP© 10

mI`vMi G‡RwÝ bvwM©m G‡RwÝ

2/10, bxU 303/5, bxU 20

1650 1230

61,000 (bvwM©m G‡RwÝi bvg bZzbfv‡e Aš—©fy³ Kiv nj)

Pvjvb bs-1650 mI`vMi G‡RwÝ ZvwiL: 2 gvP© 2011 51/3, ev`vgZwj mìNvU, XvKv

‡µZvi bvg: ivnv †óvim wVKvbv: 23/2, KuvVvj evMvb, XvKv|

µ/bs gv‡ji weeiY ì (UvKv) cwigvY cwigvY (UvKv) 40,000 2,000

1 bvwRi kvBj Pvj ev`t Kvievwi evÆv (5%)

40 1,000 †KwR

38,000

UvKv (K_vq): AvUwÎk nvRvi UvKv gvÎ| weµq kZ©: 2/10, bxU 30 we:`ª: fyj-Î“wU ms‡kvab‡hvM¨| we‡µZvi ¯^v¶i

Pvjvb

KvR : kPxb Kg©Kvi GKRb eëmvqx| 2011 mv‡ji GwcÖj gv‡m Zuvi eëmv‡q wb‡gœv³ †jb‡`bmg~n msMwVZ n‡qwQj| †jb‡`bmg~‡ni mvaviY Rv‡e`v `vwLjv wjL- GwcÖj 1 †`bv`vi n‡Z †PK cÖvwß hv m‡½ m‡½ e¨vs‡K Rgv `vb 8,000 UvKv| GwcÖj 3 gviæ‡di wbKU n‡Z FY MÖnY 20,000 UvKv| GwcÖj 5 Avš—t‡diZ 500 UvKv| GwcÖj 8 cyivZb AvmevecÎ weµq 2,000 UvKv| GwcÖj 10 †`bv`v‡ii 1,000 UvKv Av`vq‡hvM¨ bq| GwcÖj 12 e¨vsK KZ©„K cÖ‡`q we‡ji A_© cwi‡kva 3,000 UvKv| GwcÖj 15 Awd‡mi Rb¨ †Pqvi I †Uwej µq 7,000 UvKv| GwcÖj 18 wewb‡qv‡Mi my` Av`vq nj 1,000 UvKv| GwcÖj 20 Kwgkb Abv`vqx 600 UvKv| GwcÖj 22 e¨vsK n‡Z D‡Ëvjb 4,000 UvKv| GwcÖj 25 cvIbv`vi‡K †P‡K cwi‡kva 6,500 UvKv Ges evÆv cÖvwß 500 UvKv| GwcÖj 30 Avmevec‡Îi Dci AePq avh© Ki 800 UvKv|

Dc‡iv³ †jb‡`b mg~‡ni mvaviY Rv‡e`v `vwLjv wjL|

wnmveweÁvb 68

weµq kZ© : weµq kZ© hw` GB i~c nqÑ2/10, bxU 30| Gi Øviv eySvq, †µZv c‡Yï g~j¨ 10 w`‡b cwi‡kv‡a mg_© n‡j 2% bM` evÆv cv‡e| hw` Amg_© nq Z‡e Aek¨B 30 w`‡bi g‡a¨ c‡Yï m¤ú~Y© g~j¨ (Pvjv‡b D‡j−wLZ) cwi‡kva Ki‡Z n‡e|

weµq Rv‡e`v : evwK‡Z weµqK…Z cY¨ weµq Rv‡e`vq wjwce× Kiv nq| weµq Rv‡e`vI Pvjv‡bi Dci wfwË K‡i cÖ ‘Z Kiv nq| weµq Rv‡e`vi bgybv wbgœi~cÑ

mI`vMi G‡RwÝi weµq Rv‡e`v ZvwiL

2011 †WweU wnmve LvZ Pvjvb b¤î m~Î †`bv`vi wnmve †WweU

weµq wnmve †µwWU 38,000 32,000

gvP© 2 gvP© 12

iRe Avjx †÷vim ‡invbv †÷vi

1650 1651

70,000 wet `ªt µq Rv‡e`v I weµq Rv‡e`v n‡Z LwZqv‡b ¯’vbvš—iKiY AskwU LwZqvb Aa¨v‡q D‡j−L Kiv n‡q‡Q|

µq †diZ Rv‡e`v : µqK…Z cY¨ digv‡qk Abyhvqx bv nIqv, wbgœgv‡bi ev †gqv` DËxY© cY¨ mieivn Kiv n‡j †µZv we‡µZv cY¨ †diZ cvVvq| cY¨ †diZ cvVv‡bvi Rb¨ †µZv GKwU †WweU †bvU cÖ ‘Z K‡i we‡µZvi wbKU †cÖiY K‡i Ges µq †diZ Rv‡e`v cÖ ‘Z K‡i|

KvR : Rbve kvnRvnvb XvKvi KvIivb evRv‡ii GKRb cvBKvwi eëmvqx| Zvi cÖwZôv‡b 2011 mv‡ji b‡f¤î gv‡mi KwZcq †jb‡`b wbgœi~cÑ b‡f¤î 1 wgwj †óvim, XvKv Gi wbKU cÖwZ †KwR 100 UvKv K‡i 50 †KwR gyïi Wvj weµq| Kvievix evÆv

2%| Pvjvb bs 253| kZ©: 3/10, bxU 20| b‡f¤î 5 Rwb †UªWv‡m©i wbKU n‡Z cÖwZ cvDÛ 200 UvKv K‡i 500 cvDÛ Pv µq| Kvievix evÆv 5%| Pvjvb

bs-533| kZ©: 3/15, bxU 30| b‡f¤î 8 iZb ‡óvim Gi wbKU cÖwZ cvDÛ 220 UvKv K‡i 100 cvDÛ Pv weµq| evÆv 3%| Pvjvb bs254| b‡f¤î 12 Rvdi eªv`v‡m©i wbKU n‡Z cÖwZ wjUvi 120 UvKv K‡i 300 wjUvi mqvweb †Zj µq| Kvievwi evÆv

4%| Pvjvb bs 534| b‡f¤î 15 wkK`vi GÛ mÝ Gi wbKU cÖwZ e¯Ív 2000 UvKv K‡i 100 e¯Ív AvUv weµq| Kvievwi evÆv 3%|

Pvjvb bsÑ255| b‡f¤î 20 ivZœv †UªWv‡m©i wbKU n‡Z cÖwZ c¨v‡KU 350 UvKv K‡i 50 c¨v‡KU ¸‡ov `ya µq| Kvievwi evÆv 2%

Ges Pvjvb bs 535|

Z_¨vewji wfwË‡Z µq Rv‡e`v I weµq Rv‡e`v cÖ¯‘Z Ki|

Rv‡e`v 69

Bgivb eªv`v‡m©i µq †diZ Rv‡e`v ZvwiL 2011 †WweU wnmve LvZ †WweU †bvU

b¤î m~Î cvIbv`vi wnmve †WweU

µq †diZ wnmve †µwWU 12,000 7,000 5,000

AvMó 18 AvMó 23 AvMó 29

†gmvm© ¯^cœv G›UvicÖvBR gvgyb †UªWvm© bvwn` †÷vim

173 185 193

24,000 23 I 29 Zvwi‡Li †jb‡`b yÕwU bZzbfv‡e Aš—f©~³ Kiv nj|

weµq †diZ Rv‡e`v : †µZvi wbKU n‡Z †WweU †bvUmn cY¨ †diZ cvIqvi ci we‡µZv †µZv‡K cY¨ †diZ cvIqv Ges Zv‡ì wnmve LvZ‡K †µwWU Kivi welq wbwðZ K‡i †µwWU †bvU cÖ¯‘Z K‡i| cÖ¯‘ZK…Z †µwWU †bvU we‡µZv †µZv‡K †cÖiY K‡i Ges †diZ cvIqv c‡Yï Rb¨ weµq †diZ Rv‡e`vq wjwce× K‡i|

†WweU †bvU bs-173 Bgivb eªv`vm© ZvwiLt 18 AvMó 2011 gvwj‡Uvjv, eskvj

cÖvc‡Ki bvg: †gmvm© ¯^cœv G›UvicÖvBR wVKvbv: 37, ivBb‡Lvjv, wgicyi-6, XvKv| m~Î: µq / Pvjvb b¤î 1265 / 3 AvMó 2011

ZvwiL gv‡ji weeiY I †di‡Zi KviY cwigvY (UvKv)

13,000/- 1,000/-

2011 AvMó 18

cÖwZ wcQ 1300 UvKv K‡i 10 wcQ Rvg`vwb kvwo †Qov nIqvq †diZ cvVv‡bv nj| AbyMÖnc~e©K 10wU kvwoi g~j¨ Avgv‡ì wnmve n‡Z ev` w`‡eb|ev` t Kvievwi evÆv

12,000/-

UvKv (K_vq): evi nvRvi UvKv gvÎ|

we: ª: fyj-Î“wU ms‡kvab‡hvM¨| µq eë¯’vcK

†WweU †bvU

†µwWU †bvU bs-237 †gmvm© ¯^cœv G›UvicÖvBR ZvwiLt 20 AvMó 2011 37, ivBb‡Lvjv, wgicyiÑ6, XvKv

cÖvc‡Ki bvg: Bgivb eªv`vm© wVKvbv: gvwj‡Uvjv, eskvj m~Î: †WweU †bvU 173 / 18 AvMó 2011

ZvwiL gv‡ji weeiY I †di‡Zi KviY cwigvY (UvKv)

13,000/- 1,000/-

AvMó 18 cÖwZ wcQ 1300 UvKv K‡i 10 wcQ Rvg`vwb kvwo †Qov nIqvq †diZ cvIqv †M‡Q Ges Avcbv‡ì wnmve‡K †diZ gv‡ji g~j¨ Øviv †µwWU Kiv n‡q‡Q| ev` t Kvievwi evÆv

12,000 UvKv (K_vq): evi nvRvi UvKv gvÎ| we:`ª: fyj-Î“wU ms‡kvab‡hvM¨| weµq eë¯’vcK

†µwWU †bvU

wnmveweÁvb 70

†gmvm© ¯^cœv G›UvicÖvB‡Ri weµq †diZ Rv‡e`v ZvwiL 2011

†µwWU wnmve LvZ †µwWU †bvU b¤^i

m~Î weµq †diZ wnmve †WweU †`bv`vi wnmve †µwWU

12,000 9,000 5,500

AvMó 20 AvMó 25 AvMó 30

Bgivb eªv`vm© mvMi †óvim i~cv †UªWvm©

237 240 243

26,500 25 I 30 Zvwi‡Li †jb‡`b `yÕwU bZzbfv‡e Aš—f©~³ Kiv nj|

we: `ª: bM` cÖvwß I bM` cÖ`vb Rv‡e`vi bgybv I cÖ¯‘Z cÖYvjx Aóg Aa¨v‡q D‡j −L Kiv n‡q‡Q|

Abykxjbx 1| Rv‡e`v‡K ejv nqÑ

i) cÖv_wgK eB ii) mnKvix eB

iii) ¯’vqx eB wb‡Pi †KvbwU mwVK? K) i L) ii M) i I ii N) i I iii

2| Rv‡e`v †_‡K Rvbv hvqÑ i) †gvU †jb‡`‡bi msL¨v ii) †gvU A‡_©i cwigvY iii) †jb‡`b msNwUZ nIqvi KviY wb‡Pi †KvbwU mwVK? K) i L) i I ii M) ii I iii N) i, ii I iii

KvR: dv‡Zgv †÷vimÑG 2011 mv‡ji GwcÖj gv‡m wb‡gœv³ †diZmg~n msNwUZ n‡q‡QÑ

GwcÖj 3 ivZzj †UªWvm©ÑGi wbKU n‡Z cÖvwß cÖwZ c¨v‡KU 250 UvKv K‡i 10 c¨v‡KU ¸‡ov ya †gqv`

DËxY© nIqvq †diZ cvIqv †Mj| Kvievwi evÆv 3%, †µwWU †bvU bsÑ165|

GwcÖj 9 Rvgvb GÛ mÝÑGi wbKU cÖwZ †KwR 50 UvKv K‡i 40 †KwR wWUvi‡R›U wbgœgv‡bi nIqvq

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GwcÖj 17 jwZd †÷vimÑ‡K cÖwZ AvDÝ 170 UvKv K‡i 15 cvDÛ Pv cvZv bgybv gvwdK bv nIqvq †diZ

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GwcÖj 24 iv‡k` GÛ eªv`vm©ÑGi wbKU n‡Z cÖwZ WRb 180 UvKv K‡i 6 WRb mvevb digv‡qk A‡c¶v

†ewk mieivn Kivq †diZ cvIqv †Mj| Kvievwi evÆv 4%| †µwWU †bvU bsÑ166|

µq †diZ I weµq †diZ Rv‡e`vq wjwce× Ki|

Rv‡e`v 71

3| cÖK…Z Rv‡e`vq wjwce× Kiv nqÑ K) µq Rv‡e`v L) weµq Rv‡e`v M) mgš^q Rv‡e`v N) bM` Rv‡e`v

4| µq Rv‡e`vq wjwce× nqÑ K) mKj cY¨ µq L) mKj bM` cY¨ µq M) mKj µq N) mKj evKx‡Z cY¨ µq

5| weµq †diZ Rv‡e`vi Drm `wjjÑ K) †WweU †bvU L) †µwWU †bvU M) †WweU fvDPvi N) †µwWU fvDPvi

6| †Kvb `vwLjvi gva¨‡g AvqÑe¨q wnmve eÜ Kiv nqÑ K) cÖviw¤¢K `vwLjv L) ¯’vbvš—i `vwLjv

M) mgšq `vwLjv N) mgvcbx `vwLjv

7| †KvbwU µ‡qi Rb¨ ÔAwdm miÄvg wnmveÕ †WweU n‡eÑ

wb‡Pi †KvbwU mwVK? K) i L) iii M) i I iii N) i I ii

8| Kg©Pvix kvwK‡ji †eZb Acwi‡kvwaZ i‡q‡Q 3000| Dchy³ Rv‡e`v `vwLjv n‡eÑ

K) kvwKj wnmve †W: †eZb wnmve †µ:

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9| mvwebv Bqvmwg‡bi g~ja‡bi cwigvY KZ? K) 1,00,000 L) 2,00,000 M) 3,00,000 N) 3,40,000

wnmveweÁvb 72

10| A‡±vei 5 Zvwi‡Li †jb‡`bwU wjwce× n‡eÑ i) µq Rv‡e`vq ii) bM` cÖ vb Rv‡e`vq iii) mvaviY Rv‡e`vq wb‡Pi †KvbwU mwVK?

K) i L) ii M) i I ii N) ii I iii

11| 10 Zvwi‡Li †jb‡`bwUi mwVK Rv‡e`vÑ K) gvmy wnmve †W: L) bM`vb wnmve †W: weµq wnmve †µ: weµq wnmve †µ: M) bM`vb wnmve †W: N) gvmy wnmve †W:

gvmy wnmve †µ: bM`vb wnmve †µ:

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m„Rbkxj cÖkœ : 1| Rbve Avd‡ivRv Av³vi GKRb Kvco eëmvqx| 2011 mv‡ji wW‡m¤î gv‡m Zvi cÖwZôv‡b wb‡gœv³

†jb‡`bmg~n msNwUZ n‡q‡QÑ wW‡m: 1 5% evÆv Rbve gvngy‡ì wbKU n‡Z 10,000 UvKv g~‡jï cY¨ µq| Pvjvb bsÑ78| wW‡m: 3 bM‡` weµh 12,000 UvKv| wW‡m: 8 gvngy`‡K cY¨ †diZ cÖ vb 1,000 UvKv| †WweU ‡bvU bsÑ123| wW‡m: 10 cyivZb AvmevecÎ †givgZ 500 UvKv| wW‡m: 15 Rbve bRi“j Bmjv‡gi wbKU n‡Z 20,000 UvKvi cY¨ µq| Pvjvb bsÑ109| wW‡m: 20 gvngy ‡K cwi‡kva 4,000 UvKv|

K) wW‡m¤î 8 Zvwi‡Li †jb‡`‡bi wfwË‡Z GKwU †WweU †bvU cÖ ‘Z Ki| L) Dc‡iv³ †jb‡`‡bi wfwË‡Z Rbve Avd‡ivRv Av³v‡ii µq Rv‡e`v cÖ ‘Z Ki| M) µq Rv‡e`v mswk−ó †jb‡`b e¨wZZ Aewkó †jb‡`‡bi mvaviY Rv‡e`v `vwLjv `vI|

2| Rbve evnvDwÏ‡bi eëmv‡qi 2011 mv‡ji †g gv‡m wb‡gœv³ †jb‡`b msMwVZ n‡q‡QÑ †g 1 eëmv‡qi Rb¨ e¨vsK n‡Z D‡Ëvjb 15,000 UvKv| †g 3 iwgRÑGi wbKU 5% evÆvq 10,000 UvKvi cY¨ weµq| Pvjvb bsÑ173| †g 5 fvov AwMÖg cwi‡kva 3,000 UvKv| †g 8 cY¨ µq eve` †PK cÖ vb 7,000 UvKv| †g 10 25.5% evÆvq kvnv`v‡Zi wbKU 9,000 UvKvi cY¨ weµq| Pvjvb bsÑ174| †g 15 bM` D‡Ëvjb 1,000 UvKv|

K) Rbve evnvDwÏ‡bi †g gv‡mi weµq Lv‡Z evÆvi cwigvY KZ? L) Dch©y³ †jb‡`‡bi wfwË‡Z weµq Rv‡e`v cÖ ‘Z Ki| M) Rbve evnvDwÏ‡bi †jb‡`bmg~n mvaviY Rv‡e`vq wjwce× Ki?

Rv‡e`v 73

3| Rbve Rxeb †PŠayix GKRb eëmvqx 2012 mv‡ji Rvbyqvwi gv‡mi †jb‡`bmg~n wbgœi~c : Rvby: 1 bM` 2,50,000 UvKv I 65,000 UvKvi KjKâv I hš¿cvwZ wb‡q eëmvq ïiy Kiv nj| Rvby: 5 5% evUªvq myeb©v †UªWv‡m©i wbKU 48,000 UvKvi cb¨ weµq, Pvjvb bs 205 Rvby: 8 ivR‡bi wbKU †_‡K 41,500 UvKvi cb¨ µq K‡i †PK cÖ vb | Rvby: 12 myeb©v †UªWvm©‡K 5,000 UvKvi cb¨ †diZ †`qv nj| †µwWU †bvU bs 109 Rvby: 15 gwbnvix ªe¨ µq 1200 UvKv Rvby: 18 eëmv‡qi Rb¨ Avjgvix µ‡qi cwienb e¨q 1,500 UvKv Rvby: 28 e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb 800 UvKv

K) Rbve Rxeb †PŠayixi cÖviw¤¢K g~ja‡bi cwigvY KZ? L) Rbve Rxeb †PŠayixi †jb‡`b Aej¤^‡b GKwU Pvjvb ˆZwi Ki| M) Rvbyqvwi gv‡mi 08,15,18 I 28 Zvwi‡Li †jb‡`b¸‡jv mvavib Rv‡e`vq wjwce× Ki|

4| wg.Lvb Kw¤úDUvi eëmvqx 2012 mv‡ji RyjvB gv‡m Zvi eëmv‡qi †jb‡`b mg~n wbgœi~c : RyjvB 5 gvwn Kw¤úDUvim †_‡K cÖwZwU 36,000 UvKv `‡i 8wU Kw¤úDUvi µq K‡ib Kvievix evUªv 6%,

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Kvievix evUªv 5.5%, c¨vwKs LiP 500 UvKv| RyjvB 20 Kw¤úDUvi bó _vKvq 3wU Kw¤úDUvi ivRy Kw¤úBUvi‡K †diZ †`qv nj - †WweU †bvU bs 501

K) RyjvB gv‡m wg. Lv‡bi gvj µq msµvš— Avbymvw½K Li‡Pi cwigvY KZ? L) RyjvB gv‡mi Z_¨ Aej¤‡b GKwU †WweU †bvU ˆZwi Ki| M) Dchy©³ †jb‡`b¸‡jvi mvnv‡h¨ wg.Lv‡bi GKwU Kªq Rv‡e`v cÖ ‘Z Ki|

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wnmveweÁvb

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†WweU UvKv


RyjvB 1 RyjvB 3 RyjvB 8 RyjvB 10 RyjvB 20

weµq wnmve weµq wnmve µq wnmve D‡Ëvjb wnmve fvov wnmve

8,0006,000

3,0001,0002,000

Dc‡iv³ wnmv‡ei †Ri wbY©q Ki|

C/D ev C/F mg‡qi †kl Zvwi‡L wbi~cb Kiv nq Ges GB DØ„Ë cybtivq B/D ev B/F bv‡g cieZ©x mg‡qi cÖ_g Zvwi‡L wnmv‡ei wecixZ cv‡k¦© †jLv nq| hLb †Kvb wnmv‡ei †gvU †WweU I †gvU †µwWU ‡cvw÷s mgvb nq| H wnmv‡ei DØ„Ë ïY¨ A_©vr e¨v‡jÝ wmwW ev wewW †jLvi cÖ‡qvRb nq bv| GB ai‡Yi wnmve‡K mgZv cÖvß wnmve ejv nq|

wnmv‡ei mvaviY/¯^vfvweK DØ„Ë wnmv‡ei †kªwY DØ„‡Ëi aiY

m¤ú` †WweU e¨v‡jÝ `vq †µwWU e¨v‡jÝ

gvwjKvbv ¯^Z¡ †µwWU e¨v‡jÝ Avq †µwWU e¨v‡jÝ e¨q †WweU e¨v‡jÝ

mvaviY Rv‡e`v n‡Z LwZqvb cÖ¯‘ZKiY 2011 mv‡ji †deª“qvwi 1 Zvwi‡L Rbve kvnxb bM` 1,00,000 UvKv wb‡q eëmvq ïi“ Ki‡jb| D³ gv‡m Zvi eëmv‡q Ab¨vb¨ †jb‡`bmg~n wQjÑ

†deª“qvwi 2 AvmevecÎ µq 20,000 UvKv| †deª“qvwi 3 cY¨ evKx‡Z µq 30,000 UvKv| †deª“qvwi 5 cY¨ weµq 25,000 UvKv| †deª“qvwi 8 ewnt‡diZ 2,000 UvKv| †deª“qvwi 12 cvIbv`vi‡K cwi‡kva 10,000 UvKv| †deª“qvwi 18 e¨vs‡K wnmve †Lvjv n‡jv 15,000 UvKv| †deª“qvwi 22 cY¨ weµq eve` †PK cÖvwß 8,000 UvKv| †deª“qvwi 25 kwd‡Ki wbKU n‡Z †PK gvidZ µq 6,000 UvKv| †deª“qvwi 28 Kg©Pvwi‡ì †eZb cwi‡kva 5,000 UvKv|

Dc‡iv³ †jb‡`bmg~‡ni Rv‡e`v `vwLjv cÖ vb K‡i LwZqv‡b ¯’vbvš—i Ki|

wnmveweÁvb

80

mgvavb: Rbve kvnx‡bi mvaviY Rv‡e`v

ZvwiL wnmv‡ei bvg I e¨vL¨v L: c„:

†WweU UvKv †µwWU UvKv

2011 †deª“ 1

bM`vb wnmve g~jab wnmve (bM` A_© wb‡q e¨emvq ïiæ)

†W: †µ:

1,00,000 1,00,000

†deª“ 2 AvmevecÎ wnmve bM`vb wnmve (AvmevecÎ µq Kiv n‡jv)

†W: †µ:

20,000 20,000

†deª“ 3 µq wnmve wewea cvIbv`vi wnmve (evwK‡Z cY¨ µq Kiv n‡jv)

†W: †µ:

30,000 30,000

†deª“ 5 bM`vb wnmve weµq wnmve (bM‡` cY¨ weµq Kiv n‡jv)

†W: †µ:

25,000 25,000

†deª“ 8 wewea cvIbv`vi wnmve ewnt †diZ wnmve (evwK‡Z µqK…Z cY¨ †diZ †`qv n‡jv)

†W: †µ:

2,000 2,000

†deª“ 12 wewea cvIbv`vi wnmve bM`vb wnmve (cvIbv`vi‡K cwi‡kva Kiv n‡jv)

†W: †µ:

10,000 10,000

†deª“ 18 e¨vsK wnmve bM`vb wnmve (e¨vs‡K wnmve †Lvjv n‡jv)

†W: †µ:

15,000 15,000

†deª“ 22 e¨vsK wnmve weµq wnmve (cY¨ weµq eve` †PK cÖvwß)

†W: †µ:

8,000 8,000

†deª“ 25 µq wnmve e¨vsK wnmve (cY¨ µq eve` kwdK‡K †PK cÖ vb)

†W: †µ:

6,000 6,000

†deª“ 28 ‡eZb wnmve bM`vb wnmve (Kg©Pvix‡`i †eZb cÖ`vb)

†W: †µ:

5,000 5,000

2,21,000 2,21,000

wnmv‡ei ZvwjKv 1| bM`vb wnmve 2| g~jab wnmve 3| AvmevecÎ wnmve

4| µq wnmve 5| wewea cvIbv`vi wnmve 6| weµq wnmve

7| ewnt †diZ wnmve 8| e¨vsK wnmve 9| †eZb wnmve

LwZqvb

81

‘T’ QK †WweU bM`vb wnmve †µwWU

ZvwiL weeiY Rv: c„: UvKv ZvwiL weeiY Rv: c„: UvKv 2011 †deª“: 1 †deª“: 5 gvP© 1

g~jab wnmve weµq wnmve e¨v‡jÝ we/wW

1,00,000

25,000

1,25,00075,000

2011 †deª“: 2 †deª“: 12 †deª“: 18 †deª“: 28 †deª“: 28

AvmevecÎ wnmve cvIbv`vi wnmve e¨vsK wnmve †eZb wnmve e¨v‡jÝ wm/wW

20,00010,00015,0005,000

75,0001,25,000

†WweU g~jab wnmve †µwWU

ZvwiL 2011 weeiY Rv: c„: UvKv ZvwiL 2011 weeiY Rv: c„: UvKv

†deª“: 28

e¨v‡jÝ wm/wW

1,00,0001,00,000

†deª“: 1 gvP© 1

bM`vb wnmve e¨v‡jÝ we/wW

1,00,0001,00,0001,00,000

†WweU AvmevecÎ wnmve †µwWU

ZvwiL 2011 weeiY Rv: c„: UvKv ZvwiL 2011 weeiY Rv: c„: UvKv †deª“: 2 gvP© 1


20,00020,00020,000

†deª“: 28

e¨v‡jÝ wm/wW

20,00020,000

†WweU µq wnmve †µwWU ZvwiL 2011 weeiY Rv: c„: UvKv ZvwiL 2011 weeiY Rv: c„: UvKv†deª“: 3 †deª“: 25 gvP© 1

wewea cvIbv vi wn: e¨vsK wnmve e¨v‡jÝ we/wW

30,0006,000

36,00036,000

†deª“: 28

e¨v‡jÝ wm/wW

36,000

36,000

†WweU wewea cvIbv`vi wnmve †µwWU

ZvwiL 2011 weeiY Rv: c„: UvKv ZvwiL 2011 weeiY Rv: c„: UvKv †deª“: 8 †deª“: 12 †deª“: 28

ewn: †diZ wnmve bM`vb wnmve e¨v‡jÝ wm/wW

2,00010,00018,00030,000


µq wnmve e¨v‡jÝ we/wW

30,000

30,00018,000

wnmveweÁvb

82

†WweU weµq wnmve †µwWU ZvwiL 2011 weeiY Rv: c„: UvKv ZvwiL 2011 weeiY Rv: c„: UvKv†deª“: 28

e¨v‡jÝ wm/wW

33,000

33,000

†deª“: 5 †deª“: 22 gvP© 1

bM`vb wnmve e¨vsK wnmve e¨v‡jÝ we/wW

25,0008,000

33,00033,000

†WweU ewn:†diZ wnmve †µwWU ZvwiL 2011 weeiY Rv: c„: UvKv ZvwiL 2011 weeiY Rv: c„: UvKv †deª“: 28

e¨v‡jÝ wm/wW

2,0002,000


wewea cvIbv`vi wn: e¨v‡jÝ we/wW

2,0002,0002,000

†WweU e¨vsK wnmve †µwWU ZvwiL 2011 weeiY Rv: c„: UvKv ZvwiL 2011 weeiY Rv: c„: UvKv

†deª“: 18 †deª“: 22 gvP© 1

bM`vb wnmve weµq wnmve e¨v‡jÝ we/wW

15,0008,000

23,00017,000

†deª“: 25 †deª“: 28

µq wnmve e¨v‡jÝ wm/wW

6,00017,00023,000

†WweU †eZb wnmve †µwWU ZvwiL 2011 weeiY Rv: c„: UvKv ZvwiL 2011 weeiY Rv: c„: UvKv †deª“: 28 gvP© 1


5,0005,0005,000

†deª“: 28

e¨v‡jÝ wm/wW 5,0005,000

ÔPjgvb †RiÕ‐ QK

bM`vb wnmve wnmv‡ei †KvW bs .......... DØ„Ë / †Ri ZvwiL 2011 weeiY Rv:

c„: †WweU UvKv


†deª“: 1 †deª“: 2 †deª“: 5 †deª“: 12 †deª“: 18 †deª“: 28

g~jab wnmve AvmevecÎ wnmve weµq wnmve cvIbv`vi wnmve e¨vsK wnmve †eZb wnmve

1,00,000

25,000

20,000

10,00015,000

5,000

1,00,000 80,000

1,05,000 95,000 80,000 75,000

LwZqvb

83

g~jab wnmve wnmv‡ei †KvW bs......... DØ„Ë / †Ri ZvwiL

2011 weeiY Rv:

c„: †WweU UvKv


†deª“: 1 bM`vb wnmve 1,00,000 1,00,000

AvmevecÎ wnmve wnmv‡ei †KvW bs..............


weeiY Rv:c„:

†WweU UvKv


†deª“: 2 bM`vb wnmve 20,000 20,000

µq wnmve wnmv‡ei †KvW bs............. DØ„Ë / †Ri ZvwiL

2011 weeiY Rv:

c„: †WweU UvKv


†deª“: 3 †deª“: 25

cvIbv`vi wnmve e¨vsK wnmve

30,0006,000

30,000 36,000

wewea cvIbv`vi wnmve wnmv‡ei †KvW bs........... DØ„Ë / †Ri ZvwiL

2011 weeiY Rv:

c„: †WweU UvKv


†deª“: 3 †deª“: 8 †deª“: 12

µq wnmve ewn: †diZ bM`vb wnmve

2,000

10,000

30,000 30,00028,00018,000

weµq wnmve wnmv‡ei †KvW bs........... DØ„Ë / †Ri ZvwiL

2011 weeiY Rv:

c„: †WweU UvKv


†deª“: 5 †deª“: 22

bM`vb wnmve e¨vsK wnmve

25,0008,000

25,00033,000

e¨vsK wnmve wnmv‡ei †KvW bs.............. DØ„Ë / †Ri ZvwiL

2011 weeiY Rv:

c„: †WweU UvKv


†deª“: 18 †deª“: 22 †deª“: 25

bM`vb wnmve weµq wnmve µq wnmve

15,0008,000

6,000

15,000 23,000 17,000

wnmveweÁvb

84

ewnt†diZ wnmve wnmv‡ei †KvW bs............... DØ„Ë / †Ri ZvwiL

2011 weeiY Rv:

c„: †WweU UvKv


†deª“: 8 wewea cvIbv`vi wn: 2,000 2,000

†eZb wnmve wnmv‡ei †KvW bs................. DØ„Ë / †Ri ZvwiL

2011 weeiY Rv:

c„: †WweU UvKv


†deª“: 28 bM`vb wnmve 5,000 5,000

KvR: i“gvbv Av³v‡ii e¨emv‡qi wb‡gœv³ †jb‡`bmg~n LwZqv‡b wjwce× Ki Ges DØ„Ë wbY©q Ki :

2011

AvM÷ 1 evKx‡Z cY¨ weµq 15,000 UvKv|

AvM÷ 2 FY MÖnY 30,000 UvKv|

AvM÷ 6 e¨vs‡K Rgv `vb 10,000 UvKv|

AvM÷ 8 cY¨ †diZ cvIqv †Mj 2,000 UvKv|

AvM÷ 12 †`bv`vi n‡Z cÖvwß 6,000 UvKv|

AvM÷ 15 e¨vsK n‡Z e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 1,000 UvKv|

AvM÷ 20 cY¨ µq K‡i †PK cÖ vb 4,000 UvKv|

AvM÷ 25 weµq 12,000 UvKv| `yÕwU `‡j fvM n‡q, GK`j ‘T’ QK Ges Aci `j ÔPjgvb †Ri QKÕ AbymiY Ki| ‘T’ Q‡Ki mwnZ Pjgvb †Ri Q‡Ki DØ„‡Ëi wgjKiY Ki|

mvaviY LwZqvb (General Ledger) : bM`vb wnmve, g~jab wnmve, µq wnmve, weµq wnmve, AvmevecÎ wnmve, †`bv`vi wnmve, cvIbv`vi wnmve cÖf„wZ mvaviY LwZqvb| cÖwZôv‡b GKvwaK †`bv`vi I cvIbv`vi we`¨gvb| mvaviY LwZqv‡bi ga¨ n‡Z ïaygvÎ †`bv`vi I cvIbv`vi wnmveØq‡K g~j wnmve (Control Accounts) bv‡g AwfwnZ Kiv nq ; KviY †`bv`vi I cvIbv`vi Dfq wnmve ‡`bv`vie„›` I cvIbv`vie„‡›`i mgwó|

mnKvix LwZqvb (Subsidiary Ledger) : mvaviY LwZqv‡bi evB‡i cÖwZwU †`bv`vi I cÖwZwU cvIbv`v‡ii Rb¨ ^Zš¿ LwZqvb ‰Zwi Kiv nq, hv‡Z K‡i wbw ©ófv‡e †Kvb †`bv`vi n‡Z KZ UvKv cvIbv Ges †Kvb cvIbv`v‡ii wbKU KZ UvKv †`bv i‡q‡Q mn‡R Rvbv hvq| cÖwZwU †`bv`vi I cvIbv`v‡ii Rb¨ cÖ¯‘ZK…Z LwZqvb‡K mnKvix LwZqvb ejv nq|

LwZqvb

85

g~j LwZqvb (Control Ledger) mnKvix LwZqvb (Subsidiary Ledger)

mvaviY I mnKvix LwZqvb m¤úK©

we‡kl Rv‡e`v I mswk−ó LwZqvb cÖ¯‘Z µq Rv‡e`v I mswk−ó LwZqvb ÔRv‡e`vÕ Aa¨v‡q µq Rv‡e`v m¤ú‡K© Avgiv aviYv jvf K‡iwQ| GLv‡b µq Rv‡e`vi Z_¨ mvaviY I mnKvix LwZqv‡b wjwce×KiY cÖYvjx cÖ k©b Kiv n‡jvÑ

ggZvR G›UvicÖvBRÑGi µq Rv‡e`v

ZvwiL †µwWU wnmveLvZ kZ© Pvjvb b¤^i


2011 Ryb 3 Ryb 10 Ryb 25

ivwRe †óvim ivwL †UªWvm© nvq`vi G›UvicÖvBR

2/10, bxU 30

bxU 20 3/5, bxU 15

173 174 175

17,600 12,300 10,500 40,400

mvaviY LwZqvb µq wnmve wnmv‡ei †KvW bs.......

DØ„Ë / †Ri ZvwiL weeiY Rv: c„:

†WweU UvKv


2011 Ryb 30

cvIbv`vi wnmve

40,400

40,400

cvIbv`vi wnmve wnmv‡ei †KvW bs.......


†WweU UvKv


2011 Ryb 30

µq wnmve

40,400

40,400

†`bv`vi wnmve cvIbv`vi wnmve

K L M N A Av B C

wnmveweÁvb

86

ggZvR G›UvicÖvBRÑGi µq Rv‡e`v

ZvwiL †µwWU wnmveLvZ kZ© Pvjvb b¤^i


2011 Ryb 3

Ryb 9 Ryb 25

ivwRe †óvim ivwL †UªWvm© nvq`vi G›UvicÖvBR

2/10, bxU 30

bxU 20 3/5, bxU 15

173 174 175

17,600 12,300 10,500 40,400

mnKvix LwZqvb ivwRe †÷vim

wnmv‡ei †KvW bs............. DØ„Ë / †Ri ZvwiL weeiY Rv:

c„: †WweU UvKv


2011 Ryb 3

µq wnmve

17,600

17,600

ivwL †UªWvm©

wnmv‡ei †KvW bs............. DØ„Ë / †Ri ZvwiL weeiY Rv:

c„: †WweU UvKv


2011 Ryb 9

µq wnmve

12,300

12,300

nvq`vi G›UvicÖvBR wnmv‡ei †KvW bs............


†WweU UvKv


2011 Ryb 25

µq wnmve

10,500

10,500

we‡kl Rv‡e`v n‡Z cÖwZw`b mnKvix LwZqv‡b †cvw÷s †`qv nq Ges mvaviY LwZqv‡b mßvnv‡š—/gvmv‡š— †cvw÷s †`qv nq|

LwZqvb

87

weµq Rv‡e`v I mswk−ó LwZqvb kvnRvnvb GÛ mÝ Gi

weµq Rv‡e`v ZvwiL †WweU wnmveLvZ Pvjvb

b¤^i m~Î µq wnmve †WweU

cvIbv`vi wnmve †µwWU 2011 AvM÷ 3 AvM÷10 AvM÷25

KvRj G›UvicÖvBR gwbKv †UªWvm© wegj eªv`vm©

335 336 337

25,560 17,240 13,300 56,000

mvaviY LwZqvb weµq wnmve

wnmv‡ei †KvW bs......... DØ„Ë / †Ri ZvwiL weeiY Rv:

c„: †WweU UvKv


2011 AvM÷ 31

wewea †`bv`vi wn:

56,000

56,000

wewea †`bv`vi wnmve wnmv‡ei †KvW bs........


†WweU UvKv


2011 AvM÷ 31

weµq wnmve

56,000

56,000

wnmveweÁvb

88

kvnRvnvb GÛ mÝ Gi weµq Rv‡e`v

ZvwiL †WweU wnmveLvZ Pvjvb b¤^i


2011 AvM÷ 3 AvM÷ 10 AvM÷ 25

KvRj G›UvicÖvBR gwbKv †UªWvm© wegj eªv`vm©

335 336 337

25,560 17,240 13,300 56,000

mnKvix LwZqvb

KvRj G›UvicÖvBR wnmv‡ei †KvW bs.........

DØ„Ë / †Ri ZvwiL weeiY Rv:c„:

†WweU UvKv


2011 AvM÷ 3

weµq wnmve

25,460

25,460

gwbKv †UªWvm©

wnmv‡ei †KvW bs........... DØ„Ë / †Ri ZvwiL weeiY Rv:

c„: †WweU UvKv


2011 AvM÷ 10

weµq wnmve

17,240

17,240

wegj eªv`vm©

wnmv‡ei †KvW bs........ DØ„Ë / †Ri ZvwiL weeiY Rv:

c„: †WweU UvKv


2011 AvM÷ 25

weµq wnmve

13,300

13,300

LwZqvb

89

µq †diZ Rv‡e`v I mswk−ó LwZqvb eKkx B‡jKwUªK †÷vi-Gi µq †diZ Rv‡e`v

ZvwiL 2012

†WweU wnmveLvZ Pvjvb b¤^i


Rvby 3 Rvby 12 Rvby 23

mvB` GÛ eªv`vm© ev°vi GÛ mÝ evey G›UvicÖvBR

57 58 59

13,910 17,240 7,450 38,600

mvaviY LwZqvb µq †diZ wnmve

wnmv‡ei †KvW bs............ DØ„Ë / †Ri ZvwiL

2012 weeiY Rv:

c„: †WweU UvKv


Rvby 31 wewea cvIbv`vi wnmve 38,600 38,600

wewea cvIbv`vi wnmve wnmv‡ei †KvW bs............


weeiY Rv:c„:

†WweU UvKv


Rvby 31 µq †diZ wnmve 38,600 38,600 mnKvix LwZqvb mvC` GÛ eªv`vm©


2012 weeiY Rv:

c„: †WweU UvKv


Rvby 3 µq †diZ wnmve

13,910

13,910

ev°vi GÛ mÝ wnmv‡ei †KvW bs............


weeiY Rv: c„:

†WweU UvKv


Rvby 12 µq †diZ wnmve

17,240

17,240

evey G›UvicÖvBR DØ„Ë / †Ri ZvwiL

2012 weeiY Rv:

c„: †WweU UvKv


Rvby 23 µq †diZ wnmve 7,450 7,450

wnmveweÁvb

90

weµq †diZ Rv‡e`v I mswk−ó LwZqvb Avjg †UªWv‡m©i weµq †diZ Rv‡e`v

ZvwiL 2012

†µwWU wnmve LvZ †µwWU †bvU b¤^i

m~Î weµq †diZ wnmve †WweU wewea ‡`bv`vi wnmve †µwWU

10,350 8,650 4,500

†g 2 †g 15 †g 27

iv‡k` GÛ †Kvs cvi‡fR †÷vim i“bv G›UvicÖvBR

123 124 125

23,500

mvaviY LwZqvb weµq †diZ wnmve


2012 weeiY Rv:

c„: †WweU UvKv


†g 31 wewea †`bv`vi wnmve 23,500 23,500

wewea †`bv`vi wnmve wnmv‡ei †KvW bs............


weeiY Rv:c„:

†WweU UvKv


†g 31 weµq †diZ wnmve 23,500 23,500

mnKvix LwZqvb iv‡k` GÛ †Kvs


2012 weeiY Rv:

c„: †WweU UvKv


†g 2 weµq †diZ wnmve 10,350 10,350

cvi‡fR †÷vim& wnmv‡ei †KvW bs............


weeiY Rv: c„:

†WweU UvKv


†g 15 weµq †diZ wnmve 8,650 8,650

i“bv G›UvicÖvBR wnmv‡ei †KvW bs............


weeiY Rv: c„:

†WweU UvKv


†g 27 weµq †diZ wnmve 4,500 4,500

LwZqvb

91

LwZqvb DØ„Ë Øviv MvwYwZK ï×Zv hvPvB cÖwZwU †jb‡`‡bi Rb¨ mgcwigvY UvKv †WweU I †µwWU †cvw÷s cÖ vb Kiv nq| LwZqv‡bi †WweU e¨v‡j‡Ýi mgwó Ges †µwWU e¨v‡j‡Ýi mgwó mgvb nIqv wnmv‡ei MvwYwZK ï×Zv wb‡ ©k K‡i|

Rbve ivwKe 2011 mv‡ji RyjvB gv‡m bM` 30,000 UvKv I 15,000 UvKvi cY¨ wb‡q e¨emvq ïi“ Ki‡jb| Ab¨vb¨ †jb‡`b wQjÑ

RyjvB 2 bM‡` cY¨ weµq 20,000 UvKv| RyjvB 3 AvmevecÎ µq 5,000 UvKv| RyjvB 5 e¨vs‡K Rgv `vb 3,000 UvKv| RyjvB 10 cY¨ µq 7,000 UvKv| RyjvB 15 D‡Ëvjb 1,000 UvKv| RyjvB 20 Kg©Pvix‡`i †eZb eve` †PK cÖ`vb 2,000 UvKv|

wnmv‡ei ZvwjKv: 1. bM`vb wnmve 5. AvmevecÎ wnmve 2. µq wnmve 6. e¨vsK wnmve 3. g~jab wnmve 7. D‡Ëvjb wnmve 4. weµq wnmve 8. †eZb wnmve

mvaviY LwZqvb bM`vb wnmve wnmv‡ei †KvW bs.............


weeiY Rv: c„:

†WweU UvKv


RyjvB 1 RyjvB 2 RyjvB 3 RyjvB 5 RyjvB 10 RyjvB 15

g~jab wnmve weµq wnmve AvmevecÎ wnmve e¨vsK wnmve µq wnmve D‡Ëvjb wnmve

30,00020,000

5,0003,0007,0001,000

30,000 50,000 45,000 42,000 35,000 34,000

µq wnmve wnmv‡ei †KvW bs............ DØ„Ë / †Ri ZvwiL

2012 weeiY Rv:

c„: †WweU UvKv


RyjvB 1 RyjvB 10

g~jab wnmve bM`vb wnmve

15,0007,000

15,000 22,000

g~jab wnmve wnmv‡ei †KvW bs............ DØ„Ë / †Ri ZvwiL

2012 weeiY Rv:

c„: †WweU UvKv


RyjvB 1

bM`vb wnmve µq wnmve

30,00015,000

45,000

wnmveweÁvb

92

weµq wnmve wnmv‡ei †KvW bs............. DØ„Ë / †Ri ZvwiL

2012 weeiY Rv:

c„: †WweU UvKv


RyjvB 2 bM`vb wnmve 20,000 20,000

AvmevecÎ wnmve wnmv‡ei †KvW bs............. DØ„Ë / †Ri ZvwiL

2012 weeiY Rv:

c„: †WweU UvKv



D‡Ëvjb wnmve wnmv‡ei †KvW bs............. DØ„Ë / †Ri ZvwiL

2012 weeiY Rv:

c„: †WweU UvKv



e¨vsK wnmve wnmv‡ei †KvW bs.............. DØ„Ë / †Ri ZvwiL

2012 weeiY Rv:

c„: †WweU UvKv


RyjvB 5 RyjvB 20

bM`vb wnmve †eZb wnmve

3,0002,000

3,000 1,000

†eZb wnmve wnmv‡ei †KvW bs........... DØ„Ë / †Ri ZvwiL

2012 weeiY Rv:

c„: ‡WweU UvKv

‡µwWU UvKv †WweU †µwWU

RyjvB 20 e¨vsK wnmve 2,000 2,000 LwZqv‡bi DØ„Ëmg~n Øviv †iIqvwgj cÖ ‘Z K‡i wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq| Dc‡iv³ LwZqv‡bi DØ„Ë mg~n wb‡q †iIqvwgj cÖ ‘Z Kiv n‡jvÑ

†iIqvwgj : 31 RyjvB 2011 µ/bs wnmv‡ei bvg L: c„: †WweU UvKv †µwWU UKv

1 2 3 4 5 6 7 8

e¨vsK wnmve µq wnmve g~jab wnmve weµq wnmve AvmevecÎ wnmve D‡Ëvjb wnmve e¨vsK wnmve †eZb wnmve

34,00022,000

----

5,0001,0001,0002,000

45,000 20,000

65,000 65,000

LwZqv‡bi †WweU DØ„Ëmg~‡ni mgwó I †µwWU DØ„Ë mgy‡ni mgwó (65,000) mgvb nIqvq mn‡RB ejv hvq wnmve msi¶Y wbf©yj n‡q‡Q| we: ª: †iIqvwg‡ji we —vwiZ Av‡jvPbv beg Aa¨v‡q Kiv n‡q‡Q|

LwZqvb

93

Abykxjbx eûwbe©vPbx cÖkœ (m„Rbkxj)

1. LwZqvb wnmv‡ei i) cÖv_wgK eB ii) cvKv eB iii) ’vqx eB wb‡Pi †KvbwU mwVK? K) i L) ii I iii M) i I ii N) iii

2. e¨q wnmve me mgq †Ri cÖKvk K‡i ---- i) †WweU ii) †µwWU iii) †WweU I †µwWU Dfq wb‡Pi †KvbwU mwVK? K) i L) ii M) i I ii N) iii

3. Pjgvb †Ri QK AbymiYc~e©K LwZqvb cÖ ‘‡ZÑ i) mgq I kªg AwaK cÖ‡qvRb ii) mgq I kªg jvNe K‡i iii) cÖwZwbqZ wnmv‡ei †Ri cvIqv hvq wb‡Pi †KvbwU mwVK? K) i I iii L) ii I iii M) ii N) iii

4. cÖ‡Z¨K †`bv`vi I cvIbv`v‡ii Rb¨ Avjv`v LwZqvb cÖ ‘Z Kiv‡K ejv nqÑ K) mvaviY LwZqvb L) mshy³ LwZqvb M) mnKvix LwZqvb N) m¤ú~iK LwZqvb

5. wnmv‡ei †WweU w`‡Ki †hvMdj, †µwWU w`K A‡c¶v †ewk n‡jÑcÖKvk Ki‡e ? K) †WweU DØ„Ë L) †µwWU DØ„Ë M) m¤ú` N) LiP

6. wm / wW ej‡Z eySvqÑ K) m¤§y‡L bxZ L) Dci †_‡K AvbxZ M) bx‡P bxZ N) ‡cQb †_‡K AvbxZ

7. LwZqv‡bi †WweU DØ„Ë cÖKvk K‡iÑ i) m¤ú` ii) LiP iii) Avq wb‡Pi †KvbwU mwVK? K) i L) ii M) i I ii N) i I iii

8. mnKvix LwZqvb †Kvb wnmve m¤úwK©ZÑ i) †`bv`vi wnmve ii) g~jab wnmve iii) µq wnmve wb‡Pi †KvbwU mwVK? K) i L) ii M) i I ii N) i I iii

wnmveweÁvb

94

9. LwZqvb cÖ ‘‡Zi Rb¨Ñ i) Rv‡e`v `vwLjv AZ¨vek¨K ii) Rv‡e`v `vwLjv AZ¨vek¨K bq iii) wbw ©ó QK AbymiY cÖ‡qvRb wb‡Pi †KvbwU mwVK? K) i L) ii M) i I iii N) ii I iii

10. LwZqv‡bi DØ„Ëmg~n Øviv cÖ¯‘Z Kiv nqÑ i) µq Rv‡e`v ii) weµq Rv‡e`v iii) †iIqvwgj

wb‡Pi †KvbwU mwVK? K) i I ii L) ii I iii M) iii N) i, ii I iii

wb‡gœi wnmv‡ei wfwË‡Z 11 I 12 b¤^i cÖ‡kœi DËi `vI: bM`vb wnmve


2011 weeiY Rv:

c„: †WweU UvKv


Ryb 1 Ryb 3 Ryb 8 Ryb 12

e¨v‡jÝ we/wW AvmevecÎ wnmve µq wnmve weµq wnmve

2,000

8,0005,000

10,000

11. 3 Zvwi‡Li †jb‡`bwUi mwVK Rv‡e`v `vwLjv n‡eÑ

K)AvmevecÎ wnmve bM`vb wnmve

†W:†µ:

L)AvmevecÎ wnmve e¨vsK wnmve

†W:†µ:

M)bM`vb wnmve AvmevecÎ wnmve

†W:†µ:

N)AvmevecÎ wnmve weµq wnmve

†W:†µ:

12. 8 Zvwi‡L bM`vb wnmv‡ei DØ„‡Ëi cwigvY KZ? K) 3,000 L) 7,000 M) 13,000 N) 17,000

m„Rbkxj cÖkœ: 1. †mwjg GÛ †Kv¤úvwbi 2012 mv‡ji gvP© gv‡mi †jb‡`bmg~n wQjÑ

gvP© 1 50,000 UvKv wb‡q e¨emvq ïi“ Kiv n‡jv| gvP© 3 15,000 UvKv e¨vs‡K Rgv w`‡q wnmve †Lvjv n‡jv| gvP© 5 evwK‡Z cY¨ µq 20,000 UvKv| gvP© 7 AvmevecÎ µq 10,000 UvKv| gvP© 10 cY¨ weµq 30,000 UvKv| gvP© 12 cvIbv`vi‡K †PK cÖ vb 12,000 UvKv|

K) 5 I 12 Zvwi‡Li †jb‡`‡bi Rv‡e`v `vwLjv cÖ vb Ki| L) Dc‡iv³ †jb‡`‡bi wfwË‡Z †mwjg GÛ †Kv¤úvwbi bM`vb wnmve, e¨vsK wnmve, µq wnmve Ges

cvIbv`vi wnmve cÖ ‘Z Ki| M) LwZqv‡bi DØ„‡Ëi wfwË‡Z wnmv‡ei MvwYwZK ï×Zv hvPvB Kivi Dcvq cÖ k©b Ki|

LwZqvb

95

2. Rbve Avigvb GKRb gyw` c‡Yï cvBKvwi eëmvqx| 2012 mv‡ji †m‡Þ¤î gv‡mi KwZcq †jb‡`b wbgœi~cÑ †m‡Þ: 1 dvinvb GÛ eªv`vm©ÑGi wbKU n‡Z cÖwZ 50 †KwRi e¯Ív 2,500 UvKv K‡i 50 e¯—v

wgwb‡KU Pvj µq| Kvievwi evÆv 3%| Pvjvb bs-123| †m‡Þ: 5 Bidvb †UªWvm©ÑGi wbKU n‡Z cÖwZ †KwR 105 UvKv K‡i 200 †KwR Wvj µq|

Kvievwi evÆv 5%| Pvjvb bs-432| †m‡Þ: 12 dvinvb GÛ eªv`vm©‡K 5 e¯Ív Pvj bó nIqvi Kvi‡Y †diZ cÖ`vb|

†WweU †bvU bs- 175| †m‡Þ: 18 Bidvb †UªWvm©‡K 20 †KwR Wvj bgybv gvwdK bv nIqvq †diZ cÖ`vb|

†WweU ‡bvU bs-176| K) Dc‡iv³ †jb‡`‡bi wfwË‡Z µq Rv‡e`v cÖ ‘Z Ki| L) Dc‡iv³ †jb‡`b mg~‡ni wfwË‡Z mvaviY LwZqvb cÖ ‘Z Ki| M) Dc‡iv³ †jb‡`b mg~‡ni wfwË‡Z mnKvix LwZqvb cÖ ‘Z Ki|

3. Rbve gvKmy‡ì wnmve eB n‡Z wb‡gœi wnmvewU msM„nxZÑ bM`vb wnmve

‡WweU wnmv‡ei †KvW......... †µwWU ZvwiL 2012

weeiY Rv: c„:

UvKv ZvwiL 2012

weeiY Rv: c„:

UvKv

Rvby 1 Rvby 3 Rvby 17

e¨v‡jÝ we/wW Rvwn` wnmve weµq wnmve

20,000 9,000 8,000

Rvby 2 Rvby 5 Rvby 15Rvby 20

e¨vsK wnmve gwbi wnmve †eZb wnmve D‡Ëvjb wnmve

5,000 7,000 3,000

1,000

K) Rbve gvKmy‡ì Dc‡iv³ bM`vb wnmv‡ei DØ„Ë wbY©q Ki| L) Dc‡iv³ wnmv‡ei wfwË‡Z Rbve gvKmy‡ì 2012 mv‡ji Rvbyqvwi gv‡mi Rv‡e`v `vwLjv cÖ`vb Ki| M) Pjgvb †Ri QK AbymiYc~e©K weµq wnmve, e¨vsK wnmve, †eZb wnmve I D‡Ëvjb wnmve cÖ ‘Z Ki|

4| Rbve knx` GKRb eëmvqx| mvfv‡ii Avïwjqvq Zvi GKwU bvm©vix Av‡Q| †mLv‡b wZwb bvbv ai‡bi dzj, dj I Jlwa Mv‡Qi Pviv Drcv`b K‡ib| 2010 mv‡ji RyjvB gv‡m Zvi eëmv‡q wb‡gœœv³ †jb‡`b¸‡jv m¤úvw`Z nq|

RyjvB-5 iwng Gi wbKU †_‡K MvQ I exR µq 25,000 UvKv RyjvB-10 iv‡k` GÛ †Kvs Gi wbKU bM‡` weµq 37,000 UvKv RyjvB-19 MvQ †diZ †`qv n‡jv 2,500 UvKv RyjvB-30 Kg©Pvix‡K †eZb †`qv n‡jv 4,500 UvKv RyjvB-31 weÁvcb e¨q 1,500 UvKv

K. Rbve knx‡ì 5 I 10 RyjvB‡qi †jb‡`b¸‡jv Rv‡e`vq wjwce× Ki| L. µq wnmve, bM`vb wnmve, µq †diZ wnmve T Q‡K LwZqvbfz³ K‡i †Ri wbY©q Ki| M. iwng wnmve, weµq wnmve, †eZb wnmve I weÁvcb wnmve Pjgvb †Ri Q‡K wjwce× Ki|

Aóg Aa¨vq

bM`vb eB bM` A_© I eëmvq IZcª‡Zvfv‡e RwoZ| eëmv‡qi cÖwZwU †¶‡Î bM` A‡_©i cÖ‡qvRb| m¤ú` †Kbv-†ePv, c‡Yï †Kbv-†ePv, cvIbv Av`vq I †`bv cwi‡kva, LiP I Avq h_vmg‡q cwi‡kva I Av`vqmn eëmv‡qi mvwe©K cwiPvjbvq bM` A‡_©i h_vh_ eë¯’vcbv I mieivn AZ¨š— ¸i“Z¡c~Y©| eëmvq cÖwZôv‡bi AvqZb I cÖK…wZ Abyhvqx bM`vb eB cÖ ‘Z Kiv nq, eëmv‡qi AvqZb I wbivcËv we‡ePbv K‡i bM` A‡_©i Av`vb cÖ v‡b e¨vsK mnvqK f~wgKv cvjb K‡i| e¨vs‡Ki gva¨‡g m¤úvw`Z †jb‡`‡bi wjwce×KiY I e¨vs‡K RgvK…Z A‡_©i cwigvY wbY©q eëmv‡qi Kvh©µg mPj iv‡L| e¨vsK wnmve †Lvjvi c×wZ, e¨vs‡K UvKv Rgv I D‡Ëvj‡bi h_vh_ Dcvq Rvbv eëmv‡qi Rb¨ GKvš— cÖ‡qvRb|

wPÎ : bM` A‡_©i wewfbœ aib|

GB Aa¨vq †k‡l AvgivÑ • bM`vb eBÑGi aviYv I ¸i“Z¡ e¨vL¨v Ki‡Z cvie| • wewfbœ cÖKvi bM`vb eB cÖ¯‘Z Ki‡Z Ges bM`vb eB‡qi †Ri Uvb‡Z cvie| • wecixZ `vwLjv wjwce× Ki‡Z cvie| • bM` cÖvwß Rv‡e`v I bM` cÖ`vb Rv‡e`v cÖ ‘Z Ki‡Z cvie| • bM` evÆv wjwce× Ki‡Z cvie| • bM`vb eB‡qi †Ri LwZqv‡b h_v_©fv‡e ¯’vbvš—i Ki‡Z cvie| • e¨vsK weeiYx m¤^‡Ü aviYv cve| • e¨vsK weeiYx I bM`vb eB‡qi DØ„‡Ëi cv_©‡Kï KviY eyS‡Z cvie|

bM`vb eB

97

bM`vb eB-Gi aviYv : eëmv cÖwZôv‡b AmsL¨ †jb‡`b wbqwgZ msNwUZ nq| †jb‡`bmg~n‡K Avgiv wbw ©ó GKwU gvb`‡Ûi wfwË‡Z `yB fv‡M fvM Ki‡Z cvwi| gvb`ÛwU nj bM` A_©| †jb‡`‡bi mwnZ bM` A‡_©i m¤ú„³Zv _vKv Ges bv _vKv| †h mKj †jb‡`‡bi Øviv bM` A‡_© cÖvwß I cÖ vb N‡U| H †jb‡`bmg~n‡K GKwÎZ K‡i †h eB cÖ ‘Z Kiv nq ZvB bM`vb eB| bM`vb eB cÖv_wgK wnmv‡ei eB, Rv‡e`vi GKwU Ab¨Zg kvLv|

bM‡` cY¨ weµq 20,000 UvKv| bM‡` cY¨ µq 10,000 UvKv| bM‡` AvmevecÎ µq 5,000 UvKv| ‡`bv`vi n‡Z bM` cÖvwß 12,000 UvKv| gvwjK KZ©„K bM` A_© D‡Ëvjb 3,000 UvKv| Kg©Pvwi‡ì bM‡` †eZb cwi‡kva 5,000 UvKv| we‡ji A_© bM‡` cwi‡kva 4,000 UvKv|

êwkó¨ bM` A_© GKwU eëmv‡qi PvwjKv kw³| bM` A‡_©i h_vh_ eë¯’vcbv e¨wZZ eëmvq cÖwZôv‡bi ¯^vfvweK Kvh©µg e¨vnZ nq|

• bM`vb eB cÖ ‘‡Zi Rb¨ wbw ©ó QK AbymiY Kiv nq| cÖvwß mg~n †WweU I cÖ vbmg~n †µwWU w`‡K wjLv nq|

• bM`vb eB wnmv‡ei cÖv_wgK eB nIqv m‡Ë¡I Bnv cvKv ewni b¨vq KvR K‡i| • wbw`©ó mg‡q wewfbœ Drm n‡Z †gvU KZ bM` A‡_©i cÖvwß N‡U‡Q Ges wewfbœ Lv‡Z ‡gvU KZ bM` A‡_©i

cÖ vb n‡q‡Q Zv bM`vb eB n‡Z Rvbv m¤¢e| • bM` cÖvwß I cÖ v‡bi cv_©K¨ wba©vi‡Yi gva¨‡g bM` DØ„‡Ëi cwigvY Rvbv m¤¢e| • bM` A‡_©i Pzwi, AvZ¥mvr, AcPq Ges wnmv‡e wjwce×Ki‡Yi fyjmg~n nIqvi m¤¢vebv eûjvs‡k n«vm

cvq| • bM` Znwe‡ji Dci c~Y© wbqš¿Y i¶v Kiv m¤¢e nq|

bM`vb eB‡qi ¸i“Z¡ bM` A‡_©i h_vh_ wjwce×KiY eëmv‡qi MwZkxjZv i¶vi cvkvcvwk eû wm×vš— MÖn‡Y mnvqZv K‡i| bM`vb eB n‡Z †gvU bM` cÖvwß I †gvU bM` cÖ`v‡bi cwigvY Rvbv, wbw ©ó mg‡q bM` DØ„‡Ëi cwigvb Rvbv, †gvU bM` µq I †gvU bM` weµ‡qi cwigvY Rvbv m¤¢e nq| cÖwZôv‡bi Rb¨ ¯’vqx m¤ú` µq, cvIbv`vi‡K cwi‡kva I wbqwgZ LiP cwi‡kv‡ai Rb¨ ch©vß A_© i‡q‡Q wK bv? bv _vK‡j msMÖ‡ni Dcvqmg~n wPwýZ Ki‡Y bM`vb eB mnvqZv K‡i| bM`vb eB‡qi DØ„‡Ëi mwnZ cÖK…Z nv‡Z bM‡ì Zzjbv K‡i fyj I Miwgjmg~n wPwýZ K‡i ms‡kvab Kiv m¤¢e| wbw ©ó †kªwYi bM`vb eB cÖ ‘‡Zi gva¨‡g e¨vsK msµvš— †jb‡`b I e¨vsK DØ„‡Ëi cwigvYI Rvbv m¤¢e| KvR : bM`vb eB cÖ¯‘Z K‡i AviI †Kvb †Kvb myweav Avgiv †c‡Z cvwi?

KvR : Dc‡iv³ †jb‡`b mg~‡ni gv‡S wK wgj cwijw¶Z n‡”Q Zv kbv³ Kivi †Póv Ki|

wnmveweÁvb

98

bM`vb eB‡qi †kªwYwefvM eëmv cÖwZôv‡b wewfbœ ai‡Yi bM`vb eB cwijw¶Z nq| eëmv‡qi cÖK…wZ I AvqZb Abyhvwq wbw ©ó †kªwYi bM`vb eB AbymiY Kiv nq| `xN©w`b a‡i cÖPwjZ i‡q‡Q Gi~c bM`vb eB‡qi msL¨v 4wU|

1| GKNiv bM`vb eB| 2| `yBNiv bM`vb eB| 3| wZbNiv bM`vb eB| 4| LyPiv bM`vb eB|

eZ©gv‡b cÖwZôv‡bi me©vwaK Pvwn`v c~i‡Yi welq we‡ePbv K‡i yB ai‡Yi bM`vb eB cÖPwjZ i‡q‡QÑ 1| bM` cÖvwß Rv‡e`v 2| bM` cÖ vb Rv‡e`v

wk¶v_©x‡ì mKj ai‡Yi bM`vb eB m¤ú‡K© aviYv _vKv GKvš— cÖ‡qvRb| ZvB cÖwZwU †kªwY m¤ú‡K© wb‡gœ msw¶ß eY©bv Ges cÖ ‘Z cÖYvwj D‡j−L Kiv n‡jv :

GKNiv bM`vb eB A‡c¶vK…Z †QvU AvqZ‡bi eëmv cÖwZôvbmg~n GKNiv bM`vb eB cÖ¯‘Z K‡i| †h mKj cÖwZôvb e¨vs‡Ki gva¨‡g †Kvbi~c †jb‡`b bv K‡i ïaygvÎ bM` A‡_©i wewbg‡q †jb‡`b K‡i, ZvivB GKNiv bM`vb eB msi¶Y K‡i| e¨vs‡Ki gva¨‡g †jb‡`b AwaK wbivc` nIqvq Gi~c cÖwZôv‡bi msL¨v Ges GKNiv bM`vb eB msi¶Y µgkt n«vm cv‡”Q|

GKNiv bM`vb eB‡qi bgybv QK †WweU †µwWU

ZvwiL cÖvwß i: bs L: c„: cwigvb UvKv ZvwiL cÖ`vb fv: bs L: c„: cwigvb UvKv

†bvU : i: bsÑiwk` b¤î; fv: bsÑfvDPvi b¤î I L:c„:ÑLwZqvb c„ôv|

GKNiv bM`vb eB cÖ ‘‡Zi QK LwZqv‡bi ‘T’ Q‡Ki cÖvq Abyi~c| QK‡K †WweU I †µwWU yB fv‡M wef³ K‡i cÖvwßmgyn †WweU Ges cÖ`vbmg~n †µwWU w`‡K D‡j−LKiv nq| †WweU I †µwWU Dfq w`‡K 5wU K‡i †gvU 10wU Kjvg mnKv‡i GKNiv bM`vb eB cÖ¯‘Z Kiv nq| GB bM`vb eB mPivPi †WweU DØ„Ë cÖKvk K‡i, KviY cÖvwß A‡c¶v cÖ vb KL‡bvB AwaK n‡Z cv‡i bv wKš—y mgvb n‡Z cv‡i| DØ„Ë wbY©‡qi c×wZ LwZqv‡bi ‘T’ Q‡Ki Abyi~c| †`bv I cvIbv wb®úwË Kvwjb mgq h_vµ‡g evÆv gÄyi I evÆv cÖvwß n‡j Zv GKNiv bM`vb eB‡Z wjwce× bv K‡i cÖK…Z Rv‡e`vq wjwce× Kiv nq| GKNiv bM`vb eB cÖ¯‘Z Rbve kix‡di eëmv‡qi 2011 mv‡ji Ryb gv‡mi KwZcq †jb‡`b wbgœi~cÑ

Ryb 1 cÖviw¤¢K bM` DØ„Ë 2,500 UvKv| Ryb 2 AwZwi³ g~jab Avbqb 10,000 UvKv| Ryb 4 bM‡` cY¨ µq 7,000 UvKv|

bM`vb eB

99

Ryb 6 Rvgv‡ji wbKU bM‡` weµq 8,000 UvKv| Ryb 10 Avj‡gi KvQ †_‡K FY MÖnY 15,000 UvKv| Ryb 15 fvov AwMÖg cwi‡kva 4,000 UvKv| Ryb 20 ‡`bv`vi n‡Z cÖvwß 6,000 UvKv| Ryb 22 gvwjK KZ©„K D‡Ëvjb 1,000 UvKv| Ryb 25 hš¿cvwZ µq 9,000 UvKv| Ryb 30 gvgyb‡K †eZb cÖ vb 3,000 UvKv|

†jb‡`‡bi wfwË‡Z GKNiv bM`vb eB cÖ ‘Z Kiv n‡jvÑ †WweU †µwWU

ZvwiL 2011

cÖvwß i: bs

L: c„:

cwigvb UvKv

ZvwiL 2011

cÖ`vb fv: bs

L: c„:

cwigvb UvKv

Ryb 1 Ryb 2 Ryb 6 Ryb 10 Ryb 20 RyjvB1

e¨v‡jÝ we/wW g~jab wnmve weµq wnmve Avj‡gi FY wnmve ‡`bv`vi wnmve e¨v‡jÝ we/wW

2,50010,0008,000

15,0006,000

41,50017,500

Ryb 4 Ryb 15Ryb 22Ryb 25Ryb 30Ryb 30

µq wnmve AwMÖg fvov wnmve D‡Ëvjb wnmve hš¿cvwZ wnmve †eZb wnmve e¨v‡jÝ wm/wW

7,0004,0001,0009,0003,000

17,50041,500

`yBNiv bM`vb eB ‡h mKj cÖwZôv‡b bM` A_© †jb‡`‡bi cvkvcvwk e¨vs‡Ki gva¨‡gI †jb‡`b m¤úbœ Kiv nq H mKj cÖwZôv‡b bM` A_© I e¨vsK mswkøó †jb‡`b GK‡Î wjwce‡×i Rb¨ yBNiv bM`vb eB cÖ ‘Z Kiv nq| GKNiv bM`vb eB A‡c¶v yBNiv bM`vb eB AwaK cÖPwjZ I Z_ëûj| bM` A‡_©i cÖvwß cÖ v‡bi cvkvcvwk e¨vs‡K RgvK…Z A‡_©i n«vm-e„w×i cwigvY I e¨vsK DØ„‡Ëi cwigvYI yBNiv bM`vb eB n‡Z Rvbv m¤¢e|

KvR : Avey Zv‡je miKvi bM` 20,000 UvKv wb‡q 2011 mv‡ji 01 Ryb eëmvq ïi“ Ki‡jb| D³ gv‡m Zuvi eëmv‡qi †jb‡`b mg~n wbgœi~c:

Ryb 1 AvmevecÎ µq 5,000 UvKv| Ryb 3 cY¨ evKx‡Z µq 8,000 UvKv| Ryb 4 AvRv‡ì wbKU bM‡` weµq 6,000 UvKv| Ryb 7 bM‡` µq 4,000 UvKv| Ryb 9 cvIbv`vi‡K cwi‡kva 3,000 UvKv| Ryb 11 weÁvcb eve` e¨q 2,000 UvKv| Ryb 16 gwbnvwi `ªe¨vw` µq 500 UvKv| Ryb 26 Kwgkb cÖvwß 1,000 UvKv| Ryb 28 weµq 7,000 UvKv|

Dc‡iv³ †jb‡`‡bi wfwË‡Z GKNiv bM`vb eB cÖ¯‘Z Ki|

wnmveweÁvb

100

`yBNiv bM`vb eB‡qi bgybv QK †WweU †µwWU

ZvwiL cÖvwß i: bs

L: c„:

bM` UvKv

e¨vsK UvKv

ZvwiL cÖ`vb fv:bs

L:c„:

bM` UvKv

e¨vsK UvKv

‡jb‡`b Øviv e¨vs‡K RgvK…Z A‡_©i cwigvY e„w× †c‡j Zv †WweU w`‡Ki e¨vsK Kjv‡g Ges n«vm †c‡j †µwWU w`‡Ki e¨vsK Kjv‡g wjwce× n‡e| cY¨ weµq ev cvIbv Av`vq eve` cÖwZôvb †PK †c‡j Zv `vMKvUv †PK wn‡m‡e MY¨ n‡e, KviY cÖwZôvb‡K cÖ Ë †PK KL‡bvB evnK/†Lvjv †PK nq bv| e¨vsK Kjvg †WweU ev †µwWU †h †Kvb DØ„Ë cÖKvk Ki‡Z cv‡i| yB Niv bM`vb eB cÖ¯‘‡Zi c~‡e© wb‡gœv³ welqvw` Rvbv Avek¨K|

wecixZ `vwLjv ‡h mKj †jb‡`‡bi d‡j bM`vb wnmve I e¨vsK wnmve `y‡UvB GKmv‡_ cÖfvweZ nq H mKj †jb‡`b mg~n‡K wecixZ `vwLjv (Contra Entry) bv‡g AwfwnZ Kiv nq| bM`vb I e¨vsK DfqB m¤ú` †kªwYi wnmve| ZvB wbw ©ó †jb‡`‡bi Øviv GKwU wnmve †WweU n‡j Aci wnmve †µwWU n‡e| Dfq w`‡K †cvw÷s Gi ci L:c„: Kjv‡g ÔwmÕ ev ‘C’ ev ÔKÕ wj‡L w`‡Z n‡e|

bM` A_© e¨vs‡K Rgv `vb †WweU †µwWU

ZvwiL cÖvwß i: bs

L: c„:

bM` UvKv

e¨vsK UvKv

ZvwiL cÖ`vb fv:bs

L: c„:

bM` UvKv

e¨vsKUvKv

bM`vb wnmve C e¨vsK wnmve C

e¨emv‡qi cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb †WweU †µwWU

ZvwiL cÖvwß i: bs

L: c„:

bM` UvKv

e¨vsK UvKv

ZvwiL cÖ`vb fv:bs

L: c„:

bM` UvKv

e¨vsK UvKv

e¨vsK wnmve C bM`vb wnmve C RgvK…Z †PK cÖZ¨vL¨vb †WweU †µwWU

ZvwiL cÖvwß i: bs

L: c„:

bM` UvKv

e¨vsK UvKv

ZvwiL cÖ`vb fv:bs

L: c„:

bM` UvKv

e¨vsK UvKv

mswk −ó c¶

KvR : GKNiv bM`vb eB I `yBNiv bM`vb eB cÖ¯‘‡Z Q‡Ki ga¨Kvi wgj I Awgjmg~n mbv³ Ki|

KvR: bM`vb wnmve I e¨vsK wnmve ‡hŠ_fv‡e †Kvb †Kvb †jb‡`‡bi Øviv cÖfvweZ nq Zv D‡j −L Ki|

bM`vb eB

101

Bmy¨K…Z / cÖ`Ë †PK cÖZ¨vL¨vb †WweU †µwWU

ZvwiL cÖvwß i:bs

L: c„:

bM` UvKv

e¨vsK UvKv

ZvwiL cÖ`vb fv:bs

L: c„:

bM` UvKv

e¨vsK UvKv

mswk −ó c¶

cÖvß †PK Z…Zxq c¶‡K n¯Ívš—i †WweU †µwWU

ZvwiL cÖvwß i: bs

L: c„:

bM` UvKv

e¨vsK UvKv

ZvwiL cÖ`vb fv:bs

L: c„:

bM` UvKv

e¨vsK UvKv

mswk −ó c¶ mswk −ó c¶

Dfq w`‡K bM` Kjv‡g †cvw÷s n‡e|

mvaviYZ G RvZxq †jb‡`b N‡Ubv| KviY GK c¶ †_‡K hLb †PK cvIqv hvq Zv eëmv cÖwZôv‡bi bv‡g `vMKvUv _v‡K| d‡j Zv Ab¨ KvD‡K n¯Ívš—i Kiv m¤¢e nq bv| Z‡e evn‡Ki/bM` †PK cvIqv ‡M‡j Aby‡gv`‡bi gva¨‡g Zv Ab¨ c¶‡K n¯ÍvšÍi Kiv m¤¢e|

e¨vsK my` gÄyi †WweU †µwWU

ZvwiL cÖvwß i: bs

L: c„:

bM` UvKv

e¨vsK UvKv

ZvwiL cÖ`vb fv:bs

L: c„:

bM` UvKv

e¨vsKUvKv

cÖvß e¨vsK my` wn:

e¨vsK KZ©„K avh©K…Z my` I PvR© †WweU †µwWU

ZvwiL cÖvwß i: bs

L: c„:

bM` UvKv

e¨vsK UvKv

ZvwiL cÖ`vb fv:bs

L: c„:

bM` UvKv

e¨vsKUvKv

cÖ Ë e vsK my wn:e¨vsK PvR© wn:

`yB Niv bM`vb eB cÖ¯‘Z Zcb †PŠa~ixi cÖwZôv‡b 2011 mv‡ji b‡f¤î gv‡mi †jb‡`b mg~n wQjÑ

b‡f¤î 1 bM` DØ„Ë 5,000 UvKv Ges e¨vsK Rgvi †WweU DØ„Ë 3,000 UvKv| b‡f¤î 2 cY¨ µq eve` †PK cÖ vb 2,000 UvKv| b‡f¤î 4 ‡`bv`vi n‡Z †PK cÖvwß 6,000 UvKv| b‡f¤î 6 Awd‡mi Rb¨ AvB.wc.Gm µq 5,000 UvKv| b‡f¤î 8 cyivZb AvmevecÎ weµq 9,000 UvKv| b‡f¤î 12 ivwR‡ei wbKU n‡Z weµq eve` †PK cÖvwß 7,000 UvKv, hv m‡½ m‡½ e¨vs‡K Rgv `vb b‡f¤î 15 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 2,000 UvKv| b‡f¤î 20 e¨vsK n‡Z D‡Ëvjb 5,000 UvKv| b‡f¤î 23 ‡gnRvwe‡bi wbKU n‡Z †PK cÖvwß 3,000 UvKv, hv Av‡bvqvi‡K †`bv eve` n¯ÍvšÍi Kiv n‡jv|

wnmveweÁvb

102

b‡f¤î 28 e¨vsK my gÄyi Kij 300 UvKv| b‡f¤î 30 e¨vsK PvR© avh© Kij 200 UvKv|

†jb‡`bmg~‡ni wfwË‡Z yBNiv bM`vb eB cÖ ‘Z Ki|

mgvavb : Zcb †PŠa~ixi yBNiv bM`vb eB

†WweU †µwWU ZvwiL

2011 cÖvwß i:

bs L: c„:

bM UvKv

e vsK UvKv

ZvwiL 2011

cÖ vb fv: bs

L: c„:

bM UvKv

e vsK UvKv

b‡f: 1

b‡f: 4

b‡f: 8

b‡f:12

b‡f:20

b‡f:23

b‡f:28

wW‡m:1

e v‡jÝ we/wW

† bv vi wnmve

AvmevecÎ wn:

weµq wnmve

e vsK wnmve

†gnRvweb wn:

e vsK my wn:

e v‡jÝ we/wW

(K)

5,000

9,000

5,000

3,000

22,000

14,000

3,000

6,000

7000

300

16,300

7,100

b‡f:2

b‡f:6

b‡f:15

b‡f:20

b‡f:23

b‡f:30

b‡f:30

µq wnmve

Awdm miÄvg

D‡Ëvjb wn:

bM vb wn:

Av‡bvqvi wn:

e vsK PvR© wn:

e v‡jÝ wm/wW

(K)

(K)

5,000

3,000

14,000

22,000

2,000

2,000

5,000

200

7,100

16,300

wZbNiv bM`vb eB bM` A_© I e¨vsK msµvš— †jb‡`‡bi cvkvcvwk †`bv-cvIbv wb®úwË Kvwjb evÆv mnKv‡i wZbNiv bM`vb eB cÖ ‘Z Kiv nq| wZbNiv bM`vb eB cÖ ‘‡Zi Øviv bM` DØ„Ë, e¨vsK DØ„Ë, †gvU cÖ Ë evÆv Ges †gvU cÖvß evÆvi cwigvY Rvbv hvq| av‡i weµxZ c‡bï A_© ª“Z Av`v‡qi Rb¨ we‡µZv †µZv‡K GB evÆv w`‡q _v‡K| G evÆv‡K bM` evÆv e‡j| cÖvß evÆv †µZvi Rb¨ Avq, cÖ Ë evÆv we‡µZvi Rb¨ LiP|

KvR : bvwM©m Av³vi GKRb LyPiv c‡Yï eëmvqx| wb‡gœv³ †jb‡`bmg~n 2011 mv‡ji b‡f¤î gv‡miÑ b‡f¤î 1 nv‡Z bM` I e¨vs‡K Rgv h_vµ‡g 7,000 UvKv I 5,000 UvKv| b‡f¤î 2 cY¨ µq eve` †PK cÖ`vb 4,000 UvKv| b‡f¤î 4 ‡PK gvidZ cY¨ weµq 6,000 UvKv| †PKwU m‡½ m‡½ e¨vs‡K Rgv `vb| b‡f¤î 7 e¨vsK n‡Z D‡Ëvjb 3,000 UvKv| b‡f¤î 10 cÖvc¨ we‡ji A_© e¨vsK KZ©„K Av`vq 2,000 UvKv| b‡f¤î 13 mvC‡ì wbKU n‡Z cvIbv eve` †PK cÖvwß 8,000 UvKv| b‡f¤î 20 AvmevecÎ µq eve` bM` 3,000 Ges 2,000 UvKvi †PK cÖ vb| b‡f¤î 26 gvwjK KZ©„K D‡Ëvjb 1,500 UvKv| b‡f¤î 30 e¨vsK my` gÄyi Kij 500 UvKv|

†jb‡`b mg~n yB Niv bM`vb eB‡Z wjwce× Ki Ges gv‡mi †kl Zvwi‡Li bM` DØ„Ë I e¨vsK Rgvi cwigvY wbY©q Ki|

bM`vb eB

103

wZbNiv bM`vb eB Gi bgyybv QK †WweU †µwWU

ZvwiL cÖvwß i: bs

L: c„:

cÖ`Ë evÆv

bM` UvKv

e¨vsK UvKv

ZvwiL cÖ vb fv:bs

L:c„:

cÖvß evÆv

bM` UvKv

e¨vsKUvKv

wZbNiv bM`vb eB‡qi Q‡K †WweU I †µwWU Dfq w`‡K mvZwU K‡i †gvU †PŠÏwU Kjvg i‡q‡Q| bM` I e¨vsK Kjvg yBNiv bM`vb eB‡qi Abyi~c wjwce× I DØ„Ë wbY©q Ki‡Z nq| Dfq w`‡Ki evÆv Kjv‡gi †gvU ‡hvMdj c„_K c„_K wjLv nq, cv_©K¨ wbY©q Kiv nq bv| µq I weµq Kvjxb evÆv A_©vr Kvievwi evÆv †Kvbµ‡gB wjwce× n‡e bv|

wZbNiv bM`vb eB cÖ¯‘Z †mwjbv Av³v‡ii eëmv‡qi 2012 mv‡ji gvP© gv‡mi †jb‡`bmg~n wbgœi~c:

gvP© 1 bM` DØ„Ë 18,000 ; e¨vsK RgvwZwi³ 3,000 UvKv|

gvP© 3 e¨vs‡K Rgv`vb 5,000 UvKv|

gvP© 6 mv‡q‡gi KvQ †_‡K 7,000 UvKv cvIbvi c~Y© wb®úwË‡Z 6,800 UvKv cÖvwß|

gvP© 10 mywgi †`bv eve` 3,400 UvKvi †PK cÖ vb I evÆv cÖvwß 100 UvKv|

gvP© 14 e¨w³MZ cÖ‡qvR‡b bM` D‡Ëvjb 500 UvKv|

gvP© 16 cY¨ weµq 12,000 UvKv|

gvP© 18 8,000 UvKv g~‡jï cY¨ 5% evÆvq µq|

gvP© 20 cÖ‡`q we‡ji A_© e¨vsK KZ©„K cwi‡kva 2,000 UvKv|

gvP© 24 500 UvKv evÆv gÄyi K‡i Avwi‡di wbKU n‡Z 6,500 UvKvi †PK cÖvwß|

gvP© 30 e¨vsK my avh© Ki 400 UvKv|

Dc‡iv³ Z‡_ï wfwË‡Z wZbNiv bM`vb eB cÖ¯‘Z Ki|

mgvavb :

†mwjbv Av³v‡ii wZbNiv bM`vb eB

†WweU †µwWU ZvwiL cÖvwß i:

bs L: c„:

cÖ`Ë evÆv

bM` UvKv

e¨vsK UvKv

ZvwiL cÖ`vb fv: bs

L: c„:

cÖvß evÆv

bM` UvKv

e¨vsK UvKv

2012 gvP© 1 ,, 3 ,, 6 ,, 16 ,, 24 GwcÖj

1

e¨v‡jÝ we/wW bM`vb wnmve mv‡qg wnmve weµq wnmve Avwid wnmve e¨v‡jÝ we/wW

K

200

500

700

18,000

6,80012,000

36,800

23,700

5,000

6,500

11,500

2,700

2012 gvP© 1 ,, 3 ,, 10 ,, 14 ,, 18 ,, 20 ,, 30 ,, 31

e¨v‡jÝ we/wW e¨vsK wnmve mywg wnmve D‡Ëvjb wnmve µq wnmve cÖ‡`q wej wn: e¨vsK my` wn: e¨v‡jÝ wm/wW

K

100

100

5,000

500 7,600

23,700

36,800

3,000

3,400

2,000 400 2,700

11,500

104 wnmveweÁ

vb

bM`vb eB

105

bM` cÖvwß Rv‡e`v e¨emv‡qi †h mKj †jb‡`‡bi d‡j Avw_©K cÖvwß N‡U, H mKj †jb‡`b bM` cÖvwß Rv‡e`vq wjwce× Kiv nq| bM` cÖvwß Rv‡e`vi QKwU Ggbfv‡e ˆZwi Kiv nq hv‡Z cÖwZwU bM` cÖvwß LvZ mn‡R †evSv hvq|

bM` cÖvwß Rv‡e`v ZvwiL †µwWU wnmve LvZ m~Î bM`vb

†WweU evÆv †WweU weµq

†µwWU †`bv`vi †µwWU

Ab¨vb¨ wnmve †µwWU

ZvwiL : bM` cÖvwß †h Zvwi‡L NU‡e, †mB ZvwiL †jLv n‡e| †µwWU wnmve LvZ : †`bv`vi n‡Z hLb cvIbv Av`vq n‡e, ZLb †`bv`v‡ii bvg Ges hLb AwbqwgZ Drm n‡Z A_© cÖvwß NU‡e ZLb H Lv‡Zi bvg †jLv n‡e| †WweU :

1. bM`vb : GB Kjv‡g hZ UvKv bM` cÖvwß NU‡e, Zv †jLv n‡e| 2. evÆv : †`bv`vi n‡Z cvIbv Av`v‡qi mgq evÆv cÖ vb Kiv n‡j, evÆvi cwigvb GB Kjv‡g †jLv n‡e|

†µwWU : 1. weµq : bM‡` cY¨ weµq n‡j, weµ‡qi cÖK…Z cwigvb GB Kjv‡g †jLv n‡e| 2. †`bv`vi : †`bv`vi n‡Z hZUvKv cvIbv Av`vq Ges evÆv cÖ`vb n‡q‡Q, `yÕ‡Uvi mgwó GB Kjv‡g em‡e| 3. Ab¨vb¨ wnmve : bM‡` cY¨ weµq I †`bv`vi n‡Z cÖvwß e¨wZZ hveZxq Ab¨vb¨ Lv‡Z cÖvwß GB Kjv‡g wjwce× Kiv nq|

bM` cÖvwß Rv‡e`v cÖ¯‘Z : Rbve kvnRvnvbÑGi e¨emv‡q 2011 mv‡ji †g gv‡m wb‡gœv³ bM` cÖvwßmg~n N‡U‡QÑ †g 3 bM` weµq 10,000 UvKv| †g 5 kwd‡Ki wbKU n‡Z cÖvwß 3,000 UvKv| †g 10 AwZwi³ g~jab Avbqb 5,000 UvKv|

KvR : AY©e †UªWv‡m©i 2011 mv‡ji RyjvB gv‡mi wbgœwjwLZ †jb‡`bmg~n wZbNiv bM`vb eB‡Z wjwce× Ki - RyjvB 1 bM` Znwej 4,000 UvKv| e¨vsK Rgv 5,000 UvKv| RyjvB 4 e¨vsK n‡Z D‡Ëvjb 3,000 UvKv| RyjvB 5 iZb †÷vim n‡Z †PK cÖvwß 2,800 UvKv Ges evÆv cÖ vb 200 UvKv| RyjvB 7 ZvRyj Bmjv‡gi wbKU n‡Z 10% evÆvq 6,000 UvKvi cY¨ bM‡` µq| RyjvB 12 5% evÆvq 4,000 UvKv †`bvi c~Y© wb®úwË Kiv n‡jv| RyjvB 15 cY¨ weµq n‡Z 8,000 UvKvi †PK cÖvwß, hv m‡½ m‡½ e¨vs‡K Rgv `vb| RyjvB 20 7,500 UvKv cvIbvi c~Y© wb®úwË‡Z †mwjbvi wbKU n‡Z 7,200 UvKv cÖvwß| RyjvB 28 ‡eZb bM‡` 2,000 Ges †P‡K 1,000 UvKv cwi‡kva| RyjvB 30 Dc fvovwUqvi wbKU n‡Z cÖvwß 2,000 UvKv|

wnmveweÁvb

106

†g 15 Rvgv‡bi wbKU 4,000 UvKv cvIbvi c~Y© wb®úwË‡Z 3,800 UvKv cÖvwß| †g 20 cyivZb AvmevecÎ weµq 1,000 UvKv|

kvnRvnv‡bi bM` cÖvwß Rv‡e`v ZvwiL 2011

†µwWU wnmve LvZ m~Î bM`vb †WweU

evÆv †WweU

weµq †µwWU

†`bv`vi †µwWU


†g 3 †g 5 †g 10 †g 15 †g 20

weµq kwdK g~jab Rvgvb AvmevecÎ

10,000 3,000 5,000 3,800 1,000

200

10,000 3,000

4,000

5,000

1,000 22,800 200 10,000 7,000 6,000

bM` cÖvwß Rv‡e`vwU j¶ Ki‡j †`Lv hvq, †gvU †WweU UvKv (2,800+200)=23,000 Ges †gvU †µwWU UvKv (10,000+7,000+6,000)=23,000 UvKv| GB yÕwUi mgwó me© v mgvb n‡Z n‡e|

bM` cÖ`vb Rv‡e`v (Cash Payment Journal) ‡jb‡`‡bi Øviv bM` A_© cÖ`vb Kiv n‡j bM` cÖ`vb Rv‡e`vq wjwce× Kiv nq|

bM` cÖ vb Rv‡e`v (bgybv QK)

ZvwiL †PK b¤î

†WweU wnmve LvZ m~Îµq

†WweU cvIbv`vi †WweU

Ab¨vb¨ wnmve †WweU

cÖvß evÆv †µwWU

bM` †µwWU

ZvwiL : †jb‡`b msMwVZ nIqvi ZvwiL †jLv nq| †PK b¤î : †P‡Ki gva¨‡g cwi‡kva Kiv n‡j †PK b¤î GB Kjv‡g †jLv nq| †WweU wnmve LvZ: cvIbv`vi‡K cwi‡kva Kiv n‡j Zvi bvg Ges Ab¨vb¨ Lv‡Z cwi‡kv‡ai †¶‡Î mswkøó wnmve

Lv‡Zi bvg †jLv nq| †WweU:

1. µq : bM‡` cY¨ µq GB Kjv‡g †jLv nq 2. cvIbv`vi: cvIbv`vi‡K cwi‡kva Kiv Ges cvIbv`vi †_‡K cÖvß evÆv, GB yÕ‡Uvi mgwó GB Kjv‡g

†jLv nq| 3. Ab¨vb¨ wnmve: bM` cY¨ µq Ges cvIbv`vi‡K cwi‡kva e¨wZZ Ab¨vb¨ †h †Kvb Lv‡Z bM` cÖ v‡bi

†¶‡Î GB Kjv‡g †jLv nq| | †µwWU:

1. cÖvß evÆv: cvIbv`v‡ii †`bv cwi‡kv‡ai mgq †h cwigvb UvKv evÆv cvIqv hvq Zv GB Kjv‡g †jLv nq| 2. bM` : bM‡` cÖ Ë mKj A_© GB Kjv‡g †jLv nq|

bM` cÖ`vb Rv‡e`v cÖ¯‘Z : Rbve †gŠmywgi 2011 mv‡ji RyjvB gv‡mi bM` cÖ Ë †jb‡`bmg~n wbgœi~c: RyjvB 2 bM‡` cY¨ µq 5,000 UvKv| RyjvB 5 cvIbv`vi wgjb‡K 68943 bs †PK cÖ vb 3,000 UvKv|

bM`vb eB

107

RyjvB 8 AvmevecÎ µq 4,000 UvKv| RyjvB 15 F‡Yi my cÖ`vb 500 UvKv| RyjvB 20 i“bv‡K cwi‡kva 2,800 UvKv Ges G †cÖw¶‡Z evÆv cÖvwß 200 UvKv|

†gŠmywgi bM` cÖ`vb Rv‡e`v ZvwiL 2011

†PK b¤î

†WweU wnmve LvZ m~Î µq

†WweU cvIbv`vi

†WweU



bM` †µwWU

RyjvB 2 RyjvB 5 RyjvB 8 RyjvB 15 RyjvB 20

68943

µq wgjb AvmevecÎ F‡Yi my` i“bv

5,0003,000

3,000

4,000500

200

5,0003,0004,000

5002,800

5,000 6,000 4,500 200 15,300

bM` cÖvwß Rv‡e`vi b¨vq bM‡` cÖ`vb Rv‡e`vqI †gvU †WweU UvKv †gvU †µwWU UvKvi me©`v mgvb n‡e| Dc‡iv³ bM` cÖ vb Rv‡e`vq †gvU †WweU (4,500+6,000+5,000)=15,500 UvKv Ges †gvU †µwWU (200+15,300)=15,500 UvKv|

D`vniY-01 Rbve Kvgi“j nvmvb-Gi eëmv‡qi 2011 mv‡ji †g gv‡mi †jb‡`bmg~n wQjÑ

†g 1 bM` DØ„Ë 9,300 UvKv| †g 2 kvwg‡gi wbKU n‡Z cÖvwß 2,000 UvKv| †g 4 e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 3,500 UvKv| †g 6 cyivZb AvmevecÎ †givgZ Kiv nj 1,500 UvKv| †g 10 RvwK‡ii wbKU n‡Z bM‡` µq 4000 UvKv| †g 16 wewb‡qv‡Mi my cÖvwß 500 UvKv| †g 20 cY¨ weµq 6,000 UvKv| †g 25 †eZb cwi‡kva 3,000 UvKv| †g 28 cÖvc¨ we‡j A_© Av`vq 1,200 UvKv Ges cÖ‡`q we‡j A_© cwi‡kva 800 UvKv|

KvR : †mvnive †UªWv‡m©i 2011 mv‡ji A‡±vei gv‡mi wb‡gœv³ †jb‡`b¸‡jv n‡Z bM` cÖ vb Rv‡e`v ˆZwi KiÑ

A‡±vei 1 bM‡` cY¨ µq 9,000 UvKv| A‡±vei 4 Lvwj` GÛ mÝ †K 6,500 UvKv cwi‡kva| A‡±vei 7 gwbnvwi `ªe¨vw` µq 500 UvKv| A‡±vei 10 iv‡mj‡K 5,300 UvKv cÖ`vb Ges 200 UvKv evÆv cÖvwß| A‡±vei 16 kwd G›UvicÖvBRÑGi KvQ †_‡K bM‡` µq 14,000 UvKv| A‡±vei 20 FY cwi‡kva 8,000 UvKv| A‡±vei 26 Kg©Pvix‡ì †eZb cwi‡kva 4,500 UvKv| A‡±vei 30 gvwjK KZ©„K D‡Ëvjb 2,000 UvKv| A‡±vei 30 Dc fvovwUqvi wbKU n‡Z cÖvwß 2,000 UvKv|

wnmveweÁvb

108

Dc‡iv³ †jb‡`‡bi wfwË‡Z GKNiv bM`vb eB cÖ¯‘Z Ki|

mgvavb : Kvgi“j nvmv‡bi GKNiv bM`vb eB

†WweU †µwWU

ZvwiL

2011

cÖvwß i:

bs

L:

c„:

cwigvY

UvKv

ZvwiL

2011

cÖ`vb fv:

bs

L:

c„:

cwigvY

UvKv

†g 1

†g 2

†g 16

†g 20

†g 28

Ryb 1

e¨v‡jÝ we/wW

kvwgg wnmve

wewb‡qv‡Mi my` wnmve

weµq wnmve

cÖvc¨ wej wnmve

e¨v‡jÝ we/wW

9,300

2,000

500

6,000

1,200

19,000

6,200

†g 4

†g 6

†g 10

†g 25

†g 28

†g 31

D‡Ëvjb wnmve

†givgZ wnmve

µq wnmve

†eZb wnmve

cÖ‡`q wej wnmve

e¨v‡jÝ wm/wW

3,500

1,500

4,000

3,000

800

6,200

19,000

`yBNiv bM`vb eB

D`vniYÑ 02 Rbve Rvwn` nvmv‡bi e¨emv‡qi 2011 mv‡ji GwcÖj gv‡mi †jb‡`bmg~‡ni wfwË‡Z yBNiv bM`vb eB cÖ ‘Z KiÑ

GwcÖj 1 bM` DØ„Ë 12,000 Ges e¨vsK RgvwZwi³ 3,500 UvKv|

GwcÖj 2 e¨vs‡K Rgv †`qv nj 4,000 UvKv|

GwcÖj 5 cY¨ weµq bM‡` 2,500 Ges †P‡K 1,500 UvKv|

GwcÖj 8 ivwR‡ei wbKU n‡Z 3,000 UvKvi cY¨ µq K‡i bM` cÖ vb 2,000 UvKv|

GwcÖj 14 gvwj‡Ki e¨w³MZ LiP e¨emvq n‡Z cwi‡kva 1,000 UvKv|

GwcÖj 19 ivwRe‡K †PK cÖ vb 1,000 UvKv|

GwcÖj 23 gvgy‡bi KvQ †_‡K 5,000 UvKv †PK †c‡q gvmy`‡K ‡`bv eve` n¯ÍvšÍi Kiv nj|

GwcÖj 25 e¨vsK PvR© avh© Kij 300 UvKv|

bM`vb eB

109

mgvavb : Rvwn` nvmv‡bi

`yBNiv bM`vb eB †WweU †µwWU

ZvwiL

2011

cÖvwß i:

bs

L:

c„:

bM

UvKv

e vsK

UvKv

ZvwiL

2011

cÖ vb fv:

bs

L:

c„:

bM

UvKv

e vsK

UvKv

GwcÖj 1

GwcÖj 2

GwcÖj 5

GwcÖj 23

†g 1

e v‡jÝ we/wW

bM vb wnmve

weµq wnmve

gvgyb wnmve

e v‡jÝ we/wW

K

12,000

2,500

5,000

19,500

7,500

4,000

1,500

5,500

700

GwcÖj 1

GwcÖj 2

GwcÖj 8

GwcÖj 14

GwcÖj 19

GwcÖj 23

GwcÖj 25

GwcÖj 30

e v‡jÝ wewW

e vsK wnmve

µq wnmve

D‡Ëvjb wnmve

ivwRe wnmve

gvmy wnmve

e vsK PvR© wnmve

e v‡jÝ wm/wW

K

4,000

2,000

1,000

5,000

7,500

19,500

3,500

1,000

300

700

5,500

wZbNiv bM`vb eB

D`vniY- 03 2012 mv‡ji †d«eª“qvwi gv‡mi wb‡gœv³ †jb‡`bmg~‡ni wfwË‡Z †gvnv¤§` Avjxi wZbNiv bM`vb eB cÖ ‘Z Ki : 2012

†deª“ 1 nv‡Z bM` 9,300 UvKv Ges e¨vsK Rgvi †µwWU DØ„Ë 2,700 UvKv|

†deª“ 5 Rbve Avkivd KZ©„K mivmwi e¨vs‡K Rgv `vb 5,000 UvKv|

†deª“ 7 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 2,000 UvKv|

†deª“ 9 6,500 UvKvi c~Y© wb®úwË‡Z Rbve AvivdvZ n‡Z 6,300 UvKvi †PK cÖvwß|

†deª“ 13 cY¨ µq bM‡` 2,000 Ges †P‡K 1,000 UvKv|

†deª“ 19 2,000 UvKv †`bv †P‡K cwi‡kva K‡i 200 UvKv evÆv cvIqv †Mj|

†deª“ 21 gvwjK e¨w³MZfv‡e e¨vs‡K Rgv w`‡jb 10,000 UvKv|

†deª“ 24 Rbve AvivdvZ n‡Z cÖvß 9 Zvwi‡Li RgvK…Z †PK cÖZ¨vL¨vb|

†deª“ 27 †eZb bM‡` 3,000 UvKv Ges fvov †P‡K cwi‡kva 6,000 UvKv|

†deª“ 28 e¨vsK my` avh© Kij 400 UvKv|

mgvavb :

†gvnv¤§` Avjxi wZbNiv bM`vb eB

†WweU †µwWU ZvwiL 2012

cÖvwß i: bs

L: c„:

cÖ`Ë evÆv

bM` UvKv

e¨vsK UvKv

ZvwiL 2012

cÖ`vb fv: bs

L: c„:

cÖvß evÆv

bM` UvKv

e¨vsK UvKv

†deª“ 1 †deª“ 5 †deª“ 9 †deª“ 21

e¨v‡jÝ we/wW Avkivd wn: AvivdvZ wn: g~jab wn:

200

9,300

5,000 6,300

10,000

†deª“ 1 †deª“ 7 †deª“ 13 †deª“ 19 †deª“ 24 †deª“ 27 †deª“ 27 †deª“ 28 †deª“ 28

e¨v‡jÝ we/wW D‡Ëvjb wnmve µq wnmve cvIbv`vi wn: AvivdvZ wn: †eZb wnmve fvov wnmve e¨vsK my` wn: e¨v‡jÝ wm/wW

200

2,000

3,000

4,300

2,700 2,000 1,000 2,000 6,300

6,000

400

900

gvP© 1

e¨v‡jÝ we/wW

200 9,3004,300

21,300900

200 9,300 21,300

110 wnmveweÁvb

bM`vb eB

111

bM`vb eB‡qi DØ„Ë LwZqv‡b ¯’vbvš—i

bM` cÖvwß Rv‡e`v I bM` cÖ vb Rv‡e`v cÖ ‘‡Zi Øviv h_vµ‡g †gvU bM‡` cÖvwß I †gvU bM‡` cÖ`v‡bi cwigvY Rvbv hvq| wbw ©ó mg‡q bM` DØ„‡Ëi cwigvY Rvbvi Rb¨ bM`vb wnmve cÖ ‘Z Ki‡Z nq| wbw ©ó mg‡qi cÖviw¤¢K bM` DØ„‡Ëi mwnZ bM` cÖvwß mg~n †hvM Ges bM` cÖ`vb mg~n we‡qvM K‡i mgvcbx bM` DØ„Ë †ei Kiv nq|

bM` cÖvwß Rv‡e`v ZvwiL

†µwWU wnmve LvZ m~Î bM`

†WweU cÖ`Ë evÆv

†WweU weµq †µwWU

†`bv`vi †µwWU


2011 †g 2 †g 7 †g 10 †g 19 †g 26

Lvw`Rv kvIb wewb‡qv‡Mi my k¨vgj Rvgvj

20,0007,5001,0008,0006,000

500 8,000

6,000

20,000

8,000 1,000

42,500 500 14,000 28,000 1,000bM` cÖ`vb Rv‡e`v

ZvwiL

‡PK b¤^i

†WweU wnmve LvZ

m~Î µq †WweU cvIbv`vi †WweU



bM` †µwWU

2011 †g: 1 †g: 3 †g: 8 †g: 25 †g: 28

AvmevecÎ µq gvmyg ‡eZb D‡Ëvjb

5,0003,800

4,000

2,0001,000

300

4,0005,0003,5002,0001,000

5,000 3,800 7,000 300 15,500

bM`vb wnmve wnmv‡ei bs-......

DØ„Ë / †Ri ZvwiL

weeiY Rv: c„:

†WweU UvKv


2011 †g: 1 †g: 31 †g: 31

e¨v‡jÝ bM` cÖvwß bM` cÖ`vb

42,50015,500

7,500

50,000 34,500

wnmveweÁvb

112

e¨vsK wnmve ivLv msµvš— †jb‡`b eZ©gvb e¨emvq RM‡Z †jb‡`‡bi cwigvY AmsL¨| bM` A‡_©i Av`vb cÖ`vb AZ¨š— SuywKc~Y©| e¨vs‡Ki gva¨‡g †jb‡`‡bi wb®úwË AwaK wbivc`| e¨vs‡Ki gva¨‡g †jb‡`b Ki‡Z n‡j me©cÖ_g e¨vs‡K wnmve Lyj‡Z nq| †h e¨w³ ev cÖwZôvb e¨vs‡K wnmve †Lv‡j Zv‡K AvgvbZKvwi ejv nq|

e¨vsK weeiYx AvgvbZKvixi e¨vsK wnmv‡ei c~Y© weeiY D‡j−L K‡i e¨vsK †h weeiYx cÖ¯‘Z K‡i ZvB e¨vsK weeiYx| eZ©gv‡b GB weeiYx Kw¤úDUvivBRW c×wZ‡Z cÖ ‘Z Kiv nq| UvKv ev †PK e¨vs‡K Rgv, e¨vsK n‡Z †P‡Ki gva¨‡g D‡Ëvjb ev cwi‡kva, e¨vsK my I e¨vsK PvR© mn hveZxq Z_¨ ZvwiL mnKv‡i e¨vsK weeiYx n‡Z cvIqv hvq| AvgvbZKvixi PvwnevgvÎ e¨vsK GB weeiYx mieivn K‡i| e¨vs‡Ki cvkvcvwk AvgvbZKvix bM`vb eB‡Z e¨vsK msµvšÍ †jb‡`b mg~n wjwce× K‡i Ges DØ„Ë wbY©q K‡i| e¨vsK weeiYxi DØ„Ë Ges bM`vb eB‡qi e¨vsK Kjv‡gi DØ„Ë mgvb nIqvB ¯^vfvweK| wKš—y me©`v GB DØ„Ë KwZcq Kvi‡Y mgvb nq bv, ZLb e¨vsK mgš^q weeiYx cÖ ‘Z Ki‡Z nq|

e¨vsK mgš^q weeiYx e¨vsK weeiYxi DØ„Ë I bM`vb eB‡qi e¨vsK Kjv‡gi DØ„‡Ëi Miwg‡ji KviY wPwýZc~e©K †h wgjKiY weeiYx cÖ ‘Z Kiv nq, ZvB e¨vsK mgš^q weeiYx|

e¨vsK weeiYxi DØ„Ë I bM`vb eB‡qi e¨vsK Kjv‡gi DØ„‡Ëi gv‡S Miwg‡ji KviY • Av`v‡qi Rb¨ †PK e¨vs‡K Rgv †`qvi ci wbw ©ó mg‡qi g‡a¨ e¨vs‡K Av`vq bv n‡j GB yB DØ„‡Ë

Miwgj nq| • †`bv cwi‡kva eve` †PK cÖ v‡bi ci Zv h_vmg‡q e¨vs‡K Dc¯’vwcZ bv n‡j Miwgj cwijw¶Z nq| • e¨vsK AvgvbZKvwii c¶ n‡q †Kvb LiP cwi‡kva Ges Avq Av`vq K‡i AvgvbZKvwi‡K bv Rvbv‡j

Miwgj †`Lv †`q|

Abykxjbx eûwbe©vPbx cÖkœ 1. bM`vb eB‡Z wjwce× n‡eÑ

i) g~jab Avbqb 50000 UvKv| ii) RbZv †UªWv‡m©i wbKU weµq 20000 UvKv| iii) gwbnvwi ªe¨vw` µq 1000 UvKv| wb‡Pi †KvbwU mwVK? K) i I ii L) ii I iii M) i I iii N) i, ii I iii

2. GKNiv bM`vb eB‡Z wjwce× n‡eÑ K) cY¨ µq eve` †PK cÖ vb 4000 UvKv| L) AvmevecÎ µq 6000 UvKv| M) cY¨ D‡Ëvjb 1000 UvKv| N) cY¨ †diZ cÖ`vb 500 UvKv|

KvR: Avi wK wK Kvi‡Y Miwgj n‡Z cv‡i Zv wPwýZ Ki|

bM`vb eB

113

3. GKNiv bM`vb eB me©`v cÖKvk K‡iÑ K) †WweU DØ„Ë L) †µwWU DØ„Ë M) e¨emv‡qi gybvdv N) e¨emv‡qi ¶wZ

4. Rbve ingvb 10,000 UvKvi cY¨ weµq K‡i †PK †c‡jb Zv MY¨ n‡e Ñ i. `vMKvUv †PK ii. evnK †PK iii. ‡Lvjv †PK

wb‡Pi †KvbwU mwVK? K) i L) ii M) i I ii N) ii I iii

5. wecixZ `vwLjvi †¶‡Î †jLv nqÑ K) G L) we M) wm N) wW

6. wecixZ `vwLjv n‡eÑ i) e¨vsK n‡Z e¨w³MZ cÖ‡qvR‡b D‡Ëvjb ii) ‡`bv`vi KZ©„K e¨vs‡K mivmwi Rgv`vb iii) Awd‡mi Rb¨ e¨vsK n‡Z D‡Ëvjb

wb‡Pi †KvbwU mwVK? K) i L) ii M) iii N) ii I iii

7. †Kvb evÆv wZbNiv bM`vb eB‡Z wjwce× nq? K) µq evÆv L) cÖ Ë evÆv M) weµq evÆv N) Kvievwi evÆv

8. bM` cÖvwß Rv‡e`vq wjwce× n‡eÑ i) bM‡` cY¨ µq ii) bM‡` cY¨ weµq iii) cvIbv`vi‡K cwi‡kva

wb‡Pi †KvbwU mwVK? K) i L) ii M) iii N) ii I iii

9. bM` cÖ`vb Rv‡e`vq wjwce× nqÑ K) AvmevecÎ weµq L) †`bv`vi n‡Z cÖvwß M) FY cwi‡kva N) cY¨ weµq

wnmveweÁvb

114

wb‡gœi Aby‡”Q`wU c‡o 10 I 11 cÖ‡kœi DËi `vI : Rbve mvjvnDwÏb 2011 mv‡ji RyjvB 10 Zvwi‡L e¨emvq n‡Z e¨vsK wnmv‡e bM` 10,000 UvKv Rgv w`‡jb, cvIbv`vi mvwgbv‡K 12,000 UvKv †`bvi c~Y© wb®úwË‡Z 11,500 UvKvi †PK cÖ vb Ki‡jb Ges †`bv`vi gvney‡ei KvQ †_‡K 15,000 UvKv cvIbvi c~Y© wb®úwË‡Z 14,000 UvKvi †PK †c‡jb|

10. 10 RyjvB 2011 Zvwi‡Li †jb‡`bmg~n wjwce‡×i Rb¨ †Kvb& bM`vb eB Dchy³? K) GKNiv L) `yBNiv M) wZbNiv N) bM` cÖvwß Rv‡e`v

11. †Kvb †jb‡`‡bi wecixZ `vwLjv n‡e? K) e¨vs‡K Rgv `vb L) mvwgbv‡K cwi‡kva M) gvneye n‡Z cÖvwß N) mvwgbv‡K cwi‡kva I gvneye n‡Z cÖvwß

12. Rbve ingvb 10,000 UvKvi cY¨ weµq K‡i †PK †c‡jb Zv MY¨ n‡e Ñ i. `vMKvUv †PK ii. evnK †PK iii.‡Lvjv †PK wb‡Pi †KvbwU mwVK? K. i L. ii M. i I ii N. ii I iii

13. wecixZ `vwLjv Øviv cÖfvweZ nq Ñ i. g~jab wnmve ii. bM`vb wnmve iii. e¨vsK wnmve

wb‡Pi †KvbwU mwVK? K. i L. ii M. i I ii N. ii I iii

wb‡gœi Aby‡”Q`wU c‡o 14I 15 cÖ‡kœi DËi `vI : Rbve nvwee cÖwZôv‡bi hvexq bM` cÖvwß I cÖ`vb bM`vb eB‡q wjwce× K‡i _v‡Kb| 2012 mv‡ji gvP 10 Zvwi‡L †gvU 20,000 UvKvi cY¨ µq K‡i 15,000 UvKv cwi‡kva K‡ib| gvP 28 Zvwi‡L iwei wbKU n‡Z 10,000 UvKv c~Y© wb®úwË‡Z 9,500 UvKv cvIqv †Mj|

14. Rbve nvwe‡ei cÖK…Z †`bvi cwigvY KZ? K. 35,000 UvKv L. 20,000 UvKv M. 15,000 UvKv N. 5,000 UvKv

15. gvP© 28 Zvwi‡Li †jb‡`bwU Rbve nvwe‡ei wjwce× Kiv DwPZ Ñ i. GK Niv bM`vb eB‡Z ii. y Niv bM`vb eB‡Z iii. wZb Niv bM`vb eB‡Z

bM`vb eB

115

wb‡Pi †KvbwU mwVK? K. i L. ii M. iii N. ii I iii

m„Rbkxj cÖkœ 1| Rbve †di‡`Šwmi eëmv‡qi 2011 mv‡ji gvP© gv‡mi †jb‡`bmg~n wQjÑ

gvP© 1 bM` †Ri 7,500 UvKv| gvP© 4 myg‡bi wbKU n‡Z bM‡` µq 4,000 UvKv| gvP© 8 cY¨ weµq 5,000 UvKv| gvP© 10 †Pqvi µq 3,000 UvKv| gvP© 18 Avwid‡K cwi‡kva 2,500 UvKv| gvP© 20 Avmevec‡Îi Dci AePq 300 UvKv| gvP© 25 D‡Ëvjb 1,000 UvKv| gvP© 28 †eZb cwi‡kva 1,500 UvKv| K) bM`vb eB‡Z wjwce× n‡e bv, GBi~c †jb‡`b kbv³ K‡i mvaviY Rv‡e`v `vwLjv `vI| L) †jb‡`b mg~‡ni wfwË‡Z bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| M) †jb‡`b mg~‡ni wfwË‡Z †di‡`Šwmi bM` DØ„‡Ëi cwigvY 31 gvP© 2011 Zvwi‡Li wbY©q Ki|

2| 2011 mv‡ji AvM÷ gv‡m bvwQi G›UvicÖvB‡Ri bM` †jb‡`bmg~n wQjÑ AvM÷ 1 bM` DØ„Ë I e¨vsK Rgv h_vµ‡g 9,000 UvKv I 4,000 UvKv| AvM÷ 2 ivwRe †UªWv‡m©i wbKU weµq eve` †PK cÖvwß 7,000 UvKv| AvM÷ 5 e¨vsK n‡Z D‡Ëvjb 5,000 UvKv| AvM÷ 12 Rvdi †÷vim Gi wbKU 6,000 UvKv cvIbvi c~Y© wb®úwË‡Z 5,800 UvKv cÖvwß| AvM÷ 18 mv¾v` GÛ mÝ Gi wbKU n‡Z bM‡` cY¨ µq 3,500 UvKv| AvM÷ 20 †mwjgv †UªWvm©‡K cwi‡kva 4,300 UvKv Ges evÆv cÖvwß 200 UvKv | AvM÷ 25 e¨vsK my` gÄyi Kij 300 UvKv | K. 18 Zvwi‡L †jb‡`‡bi Rb¨ †WweU fvDPvi cÖ ‘Z Ki| L. †jb‡`b mg~‡ni wfwË‡Z yÕNiv bM`vb eB cÖ ‘Z Ki| M. L bs cÖ‡kœi DËi n‡Z cÖvß †Ri¸‡jv‡K cÖviw¤¢K †Ri a‡I 12 ZvwiL n‡Z 25 ZvwiL ch©š— msNwUZ †jb‡`b¸‡jv Øviv wZb Niv bM`vb eB cÖ¯‘Z Ki|

3| nvq`vi GÛ mÝ-Gi wb‡gœv³ †jb‡`bmg~n 2011 mv‡ji b‡f¤î gv‡m msMwVZ n‡q‡QÑ b‡f: 1 knx‡ì wbKU bM‡` weµq 8,000 UvKv| b‡f: 4 gvwjnvi wbKU n‡Z 5,400 UvKv cÖvwß Ges evÆv cÖ`vb 100 UvKv| b‡f: 5 Awd‡mi Rb¨ K¨vjKz‡jUi µq 500 UvKv| b‡f: 8 cyivZb AvmevecÎ weµq 3,000 UvKv| b‡f: 12 Rvgvj‡K 3,500 UvKvi c~Y© wb®úwË‡Z 3,300 UvKv cÖ vb| b‡f: 18 Awd‡mi fvov cwi‡kva 2,500 UvKv| b‡f: 20 FY MÖnY 10,000 UvKv|

wnmveweÁvb

116

b‡f: 23 e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 2,000 UvKv| K) nvq`vi GÛ m‡Ýi 01 Zvwi‡Li †jb‡`‡bi Rb¨ K¨vk‡g‡gv cÖ¯‘Z Ki| L) †jb‡`b mg~‡ni wfwË‡Z bM` cÖvwß Rv‡e`v cÖ ‘Z Ki| M) †jb‡`b mg~‡ni wfwË‡Z bM` cÖ vb Rv‡e`v cÖ ‘Z Ki|

4. Rbve wKmjyi eëmv‡q Rvbyqvwi 2012 gv‡m wb‡gœœv³ †jb‡`bMy‡jv m¤úbœ nq| Rvby: 1 bM` 50,000UvKv I 2,00,000UvKvi e¨vsK Znwej wb‡q eëmvq kyiy K‡ib| Rvby: 4 bM‡` cY¨ µq 15,000 UvKv Rvby: 5 cY¨ weµq 2,00,000 UvKv hvi 5% †P‡K Rvby: 7 eëmv‡qi Rb¨ gvcvi ‡¯‹j µq 7,000 UvKv Rvby: 8 5 Zvwi‡Li †PKwU cÖZ¨vL¨vZ nj Rvby: 10 †P‡K Kg©Pvixi †eZb cÖ vb 2,500 UvKv Rvby: 12 e¨vsK †_‡K D‡Ëvjb 12,000UvKv Rvby: 15 iZ‡bi wbKU weµq 3500 UvKv Rvby: 18 eëmv‡qi Rb¨ AvmevecÎ µq 25,000 UvKv Rvby: 20 weµqKg©xi Kwgkb cÖ`vb 5,000 UvKv Rvby: 25 e¨vs‡K Rgv †`qv nj 5,000UvKv Rvby: 30 iZ‡bi wbKU †_‡K cÖvwß 2,500 UvKv

K) Rbve wKmjyi eëmv‡qi K›Uªv Gw›Ui cwigvY KZ? L) Dchy³ †jb‡`b¸‡jv Rbve wKmjyi bM` cÖvwß Rv‡e`vq wjwce× Ki| M) Dchy³ †jb‡`b Øviv Rbve wKmjyi GKwU Dchy³ bM`vb eB ˆZwi Ki|

5| 2012 mv‡ji Rvbyqvwi gv‡m Rbve wK‡kv‡ii eëmv‡q wb‡gœv³ †jb‡`b ¸‡jv msNwUZ nq Rvbyqvwi 1 bM` D×…Ë 30,000UvKv Ges e¨vsK RvgvwZwi³ 25,000 UvKv Rvbyqvwi 3 Rwni †UªWvm© n‡Z 5% evUªvq 10,000 UvKv Rvbyqvwi 5 gvwjK e¨w³MZ cÖ‡qvR‡b eëmvq n‡Z 1,500 UvKv wb‡jb Rvbyqvwi 10 e¨vsK n‡Z D‡Ëvjb 10,000 UvKv Rvbyqvwi 15 cb¨ µq K‡i †P‡K g~j¨ cwi‡kva 7,000 UvKv Rvbyqvwi 20 Kg©Pvixi †eZb cÖ vb 4000 UvKv Rvbyqvwi 25 gwvjK e¨w³MZ A‡_© eëmv‡qi Rb¨ AvmevecÎ µq Ki‡jb 13000 UvKv Rvbyqvwi 28 myg‡bi wbKU n‡Z 3,850 UvKv cvIqv †Mj Ges Zv‡K 150 UvKv evUªv †`qv nj Rvbyqvwi 29 Rwni †UªWv‡mi cvIbv 9,500UvKvi c~Y©wb®úwË‡Z 9,350 UvKv cÖ`vb Kiv nj Rvbyqvwi 31 2500 UvKv bM` DØ„Ë nv‡Z †i‡L Aewkó UvKv e¨vs‡K Rgv †`qv nj|

K) †h †jb‡`b¸‡jv bM`vb eB‡qi Aš—©fz³ n‡e bv †m¸‡jvi Rv‡e`v `vwLjv `vI| L) Dchy©³ †jb‡`b¸‡jv Øviv Rbve wK‡kv‡ii GK Niv bM`vb eB cÖ ‘Z Ki| M) Dchy©³ †jb‡`b¸‡jv n‡Z bM` cÖ v‡bi Rb¨ cÖ‡hvR¨ eB‡Z `vwLjv `vI|

beg Aa¨vq

†iIqvwgj e¨emv‡qi jvf ¶wZ I Avw_©K Ae¯’v wbY©‡qi c~‡e© wjwce×K…Z wnmv‡ei wbf©yjZv hvPvB Kiv GKvš— cÖ‡qvRb| MvwYwZK ï×Zv hvPvB bv K‡iB hw` Avw_©K weeiYx cÖ¯‘Z Kiv nq, Z‡e cÖ¯‘ZK…Z weeiYx mwVK Z_¨ bvI cÖKvk Ki‡Z cv‡i| wnmve msi¶‡Y †h mKj fzj nIqvi m¤¢vebv _v‡K, Zv mZK©Zvi mwnZ we‡ePbv K‡i LwZqv‡bi DØ„Ë Øviv †iIqvwgj cÖ¯‘Z Kiv nq| LwZqv‡bi †WweU DØ„Ëmg~‡ni †hvMdj †µwWU DØ„Ëmg~‡ni †hvMd‡ji mgvb n‡j a‡i †bqv nq wnmve MvwYwZKfv‡e wbf©yj n‡q‡Q| †iIqvwgj cÖ¯‘‡Zi d‡j mn‡RB fzj D`NvwUZ nq Ges fzj ms‡kva‡bi cÖ‡qvRbxq c`‡¶c MÖnY Kiv hvq|


• wnmv‡ei DØ„Ë w`‡q h_vh_ Q‡K †iIqvwgj cÖ ‘Z K‡i wnmv‡ei MvwYwZK wbf©yjZv cix¶v Ki‡Z cvie|

• wnmve wjL‡bi fyj¸‡jvi g‡a¨ †Kvb ¸‡jv †iIqvwg‡ji Miwgj NUv‡e Ges †Kvb ¸‡jv Miwgj NUv‡e bv Zv kbv³ Ki‡Z cvie|

• AwbwðZ wnmv‡ei cÖ‡qvRbxqZv e¨vL¨v Ki‡Z cvie|

• AwbwðZ wnmve Ly‡j mvgwqK fv‡e †iIqvwg‡ji Dfq w`‡K †gjv‡Z cvie|

†iIqvwgj

118

†iIqvwg‡ji aviYv : LwZqv‡bi wnmve¸‡jvi MvwYwZK wbf©yjZv hvPvB Kivi Rb¨ †Kvb wbw ©ó w`‡b GKLvbv c„_K LvZvq ev KvM‡R mKj wnmv‡ei DØ„Ë ¸‡jv‡K †WweU I †µwWU GB yB fv‡M wef³ K‡i †h weeiYx cÖ¯‘Z Kiv nq Zvnv‡KB †iIqvwgj e‡j| †iIqvwg‡ji †WweU w`‡Ki †hvMdj †µwWU w`‡Ki †hvMd‡ji mgvb n‡j mvaviYZ a‡i †bqv nq †h, LwZqv‡b †Kvb MvwYwZK fyj †bB| Aci c‡¶ yB w`‡Ki †hvMdj mgvb bv n‡j eyS‡Z n‡e yÕZidv `vwLjv Abymv‡i wnmve msi¶‡Y †Kvb fyj-Î“wU Av‡Q|

D‡Ïk¨ : †iIqvwg‡ji D‡Ïk¨mg~n wbb¥i~c :

1| Rv‡e`v I LwZqv‡b †jb‡`b ¸‡jv mvwVKfv‡e wjwce× Kiv n‡q‡Q wKbv Zv hvPvB Kiv †iIqvwg‡ji GKwU g~L¨ D‡Ïk¨|

2| Avw_©K weeiYx Z_v wek` Avq weeiYx I Avw_©K Ae¯’vi weeiYx cÖ¯ÍyZ mnRZi Kiv|

3| Rv‡e`v I LwZqv‡b †Kvb fyjÎ“wU _vK‡j Zv DrNvUb I ms‡kvab Kiv|

4| `yÕZidv `vwLjv c×wZ †gvZv‡eK Rv‡e`v I LwZqv‡b †jb‡`b wjwce× n‡q‡Q wKbv Zv wbwðZ nIqvi Rb¨ †iIqvwgj cÖ ‘Z Kiv nq|

5| LwZqv‡bi mKj †Ri GK mv‡_ _v‡K e‡j Avw_©K weeiYx cÖ¯‘‡Z mgq I kª‡gi AcPq †iva nq|

6| †iIqvwg‡ji mvnv‡h¨ Kviev‡ii Avw_©K Ae¯’v m¤ú‡K© aviYv cvIqv hvq|

KvR: wnmv‡ei MvwYwZK ï×Zv hvPvB KivB †iIqvwgj ˆZwii g~j D‡Ïk¨-gš—e¨ Ki|

†iIqvwgj cÖ¯‘Z cÖYvjx : †jb‡`b wPwýZ Kivi ci cÖv_wgKfv‡e †m¸‡jv‡K Rv‡e`vq Zvwi‡Li µgvbymv‡i wjwce× Kiv nq| cieZ©x‡Z cÖ‡Z¨KwU wnmv‡ei Avjv`v Avjv`v wk‡ivbv‡gi gva¨‡g cvKvcvwK fv‡e LwZqv‡b ¯’vbvš—i K‡i DØ„Ë wbY©q Kiv nq| Rv‡e`v bv K‡iI mivmwi wnmve¸‡jv‡K LwZqv‡b ¯’vbvš—‡ii gva¨‡g DØ„Ë wbY©q Kiv hvq| LwZqv‡bi mKj wnmv‡ei DØ„Ë wbY©q Kivi ci †WweU DØ„Ë¸‡jv‡K †WweU w`‡K Ges †µwWU DØ„Ë ¸‡jv‡K †µwWU w`‡K GKwU Avjv`v KvM‡R ev LvZvq wjwce× K‡i †iIqvwgj cÖ¯‘Z Kiv nq| GLv‡b D‡j−L¨ †h mvaviYZ mgvcbx gRy cY¨ †iIqvwg‡j Aš—f©y³ nq bv| wKš—y cÖviw¤¢K gRy cY¨ †iIqvwg‡j Aš—f©y³ K‡i Dfq w`‡Ki †hvMdj wbY©q Kiv nq| hw` Dfq w`‡K †hvMdj wg‡j hvq Z‡e cÖv_wgKfv‡e a‡i †bqv nq wnmv‡ei MvwYwZK ï×Zv mvwVK Av‡Q|

†iIqvwg‡ji bgybv QK : cÖwZôv‡bi bvg .............. †iIqvwgj

........ mv‡ji ........ Zvwi‡Li .......... µwgK/ †KvW bs wnmv‡ei wk‡ivbvg L: c„: †WweU UvKv †µwWU UvKv

†h‡nZz †iIqvwgj wnmv‡ei †Kvb Ask bq, †m‡nZz †iIqvwg‡ji †Kvb ¯^xK…Z QK †bB| ZvQvov IASC

(International Accounting Standard Committee) †Kvb mywbw ©ó QK cÖ vb K‡iwb| D‡j−wLZ QKwU‡KB eûjfv‡e e¨envi Kiv nq|

wnmveweÁvb

119

wb‡gœ †iIqvwg‡ji Q‡Ki wewfbœ N‡ii eY©bv †Ìqv n‡jv :

1| µwgK/‡KvW bs : hw` wnmv‡ei †Kvb †KvW bs _v‡K Z‡e wnmv‡ei wecix‡Z †mB †KvW bs, wnmv‡ei †KvW bs bv _vK‡j avivevwKfv‡e µwgK bs emv‡Z nq| †hgb- 1, 2, 3 BZ¨vw`|

2| wnmv‡ei wk‡ivbvg: LwZqvb †_‡K †h mg¯Í wnmv‡ei DØ„Ë Avbv nq ‡m¸‡jvi wk‡ivbvg emv‡Z nq| †hgb- g~jab wnmve, AvmevecÎ wnmve, †eZb wnmve BZ¨vw`|

3| LwZqvb c„ôv: LwZqv‡bi †h c„ôv n‡Z wnmv‡ei DØ„Ë †iIqvwg‡j ¯’vbvš—i Kiv n‡q‡Q, GBN‡i †mB c„ôv bs wjL‡Z nq| d‡j fyjÎ“wU n‡j Lye mn‡RB D`NvUb Kiv hvq|

4| †WweU DØ„Ë UvKv: LwZqv‡bi wewfbœ wnmv‡ei †WweU DØ„Ë¸‡jvi UvKvi cwigvb G N‡i wjL‡Z nq|

5| †µwWU DØ„Ë UvKv : LwZqv‡bi wewfbœ wnmv‡ei †µwWU DØ„Ë¸‡jvi UvKvi cwigvb G N‡i wjL‡Z nq|

†iIqvwgj cÖ¯‘ZKi‡Y we‡eP¨ welqmg~n: †iIqvwgj ˆZwii g~j D‡Ïk¨ n‡”Q wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv| †m j‡¶¨B cÖwZwU DØ„Ë hv‡Z K‡i mwVKfv‡e †iIqvwg‡j Aš—f©y³ nq Zvi Rb¨ †iIqvwgj cÖ¯‘‡Zi c~‡e© we‡kl mZK©Zv Ges wKQz welq we‡ePbv K‡i †iIqvwgj cÖ ‘Z Kiv nq| Kviev‡ii ¯^v‡_©B †iIqvwgj cÖ ‘Z Kivi c~‡e© wbb¥wjwLZ welq¸‡jv we‡ePbv Ki‡Z nq| 1| gRy`cY¨ wjwce×Ki‡Y mZK©Zv Aej¤^b Ki‡Z nq| cªviw¤¢K gRy` cY¨ I mgvcbx gRy cY¨ `ywU †`qv

_vK‡j mvaviYZ cÖviw¤¢K gRy`cY¨ †iIqvwg‡j Avm‡e| mgvcbx gRy`cY¨ mvaviYZ wnmve Kvj †kl nIqvi ci MYbv Kiv nq| ZvB mgvcbx gRy cY¨ LwZqv‡b _v‡K bv|

2| cÖviw¤¢K nv‡Z bM` Ges cÖviw¤¢K e¨vsK Rgv †iIqvwg‡j Avm‡e bv| KviY mgvcbx nv‡Z bM` I mgvcbx e¨vsK Rgvi g‡a¨B cÖviw¤¢K †Ri Aš—f©y³ _v‡K| Avgiv †h Zvwi‡Li †iIqvwgj cÖ¯‘Z Kwi †mB Zvwi‡Li †RiB †`Lv‡bv nq|

3| H mg¯Í wnmve †hMy‡jv‡Z cÖ Ë bv cÖvß D‡j−L _v‡K bv, †m‡¶‡Î D³ wnmve ¸‡jv‡K cÖ Ë a‡i †iIqvwg‡ji †WweU w`‡K wjL‡Z n‡e| †hgb Ñ fvov, evUªv, Kwgkb, my` BZ¨vw`|

4| †iIqvwg‡j hw` Mowgj nq Ges D³ Mowg‡ji d‡j hw` †µwWU cvk †QvU nq Ges †µwWU cv‡k hw` g~jab †`qv bv _v‡K Z‡e D³ Miwgj DØ„Ë‡K AwbwðZ wnmve bv wj‡L g~~jab wnmv‡e †jLv †h‡Z cv‡i| KviY cÖwZwU eëmv cÖwZôv‡bB g~jab _v‡K|

5| weµq LvwZqv‡bi DØ„Ë‡K †`bv`vi wnmve a‡i †WweU Ki‡Z n‡e| 6| µq LwZqv‡bi DØ„Ë‡K cvIbv`vi wnmve a‡i †µwWU Ki‡Z n‡e| 7| mvaviYZ wk¶vbwek fvZv cÖwZôvb cÖ vb K‡i _v‡K e‡j G‡K †WweU Ki‡Z n‡e|Ges wk¶vbwek †mjvgx

cÖwZôvb †c‡q _v‡K e‡j GwU‡K Avq a‡i †µwWU Ki‡Z nq| 8| m¤¢ve¨ `vq I m¤¢ve¨ m¤ú` †iIqvwg‡ji wfZ‡i Avm‡e bv| KviY G¸‡jv wbwðZ `vq ev m¤ú` bq m¤¢ve¨ `vq

I m¤ú`‡K cvÙxKv wnmv‡e †iIqvwg‡ji wb‡P †`Lv‡Z n‡e| mKj cÖKvi mZ©KZvg~jK eë¯’v †bqvi ciI hw` †iIqvwg‡ji yB cv‡‡k bv wg‡j †m‡¶‡Î mvgwqK mg‡qi Rb¨ Miwg‡ji cwigvY‡K AwbwðZ wnmve (Suspense Account) a‡i †iIqvwg‡ji Dfq cvk¦© mgvb Kiv nq|

KvR : †Kvb †Kvb wnmve¸‡jv †iIqvwg‡ji wfZ‡i Aš—fz©³ nq bv- Zv wPwýZ Ki|

†iIqvwgj

120

LwZqv‡bi †WweU DØ„Ë I †µwWU DØ„Ë †iIqvwg‡ji Aš—fy©w³Ki‡Yi gva¨‡g †iIqvwgj cÖ¯‘ZKiY t

LwZqv‡bi †WweU DØ„Ë hv †iIqvwg‡ji †WweU w`‡K em‡e LwZqv‡bi †µwWU DØ„Ë hv †iIqvwg‡ji †µwWU w`‡K em‡e K) hveZxq m¤ú`mg~n: f~wg, `vjvb‡KvVv, BRviv m¤ú`, AvmevecÎ, hš¿cvwZ, wewb‡qvM, †`bv`vi wnmve, cÖvc¨ †bvU, cÖviw¤¢K gRy , bM`, mybvg BZ¨vw`

hveZxq `vqmg~n: cvIbv`vi wnmve, cÖ‡`q †bvU, g~jab, e¨vsK RgvwZwi³ FY BZ¨vw`|

L) hveZxq LiP/ e¨q mg~n: µq, gRyix, †eZb, weÁvcb, fvov, Kwgkb, †givgZ, Awdm LiP, AePq, Abv`vqx †`bv, evÆv BZ¨vw` |

hveZxq Avq/ jvf mg~n: weµq, cÖvß my`, cÖvß evUªv, wk¶vbwek †mjvwg, wewb‡qv‡Mi my , e¨vsK Rgvi my BZ¨vw`|

M) AwMÖg LiP: AwMÖg cÖ Ë †eZb, fvov, gRyix BZ¨vw` AwMÖg A_© cÖ`vb GK ai‡Yi m¤ú` , KviY Gi Øviv fwel¨‡Z myweav cvIqv hv‡e|

AbycvwR©Z Avq: AwMªg fvov cÖvwß, AwMÖg civgk© wd cÖvwß AwMÖg A_© MÖnY GK ai‡Yi `vq, KviY GRb¨ fwel¨‡Z †mev cÖ`vb Ki‡Z n‡e|

N) cÖvc¨ Avqmg~n: wewb‡qv‡Mi cÖvc¨ my`, e‡Kqv Kwgkb, cÖvßfvov, KviY fwel¨‡Z G UvKv cvIqv hv‡e e‡j GB¸‡jv m¤ú` aiv nq|

†h †Kvb ai‡Yi mwÂwZ: Abv`vqx cvIbv mwÂwZ, †`bv`vi evUªv mwÂwZ, mvavib mwÂwZ BZ¨vw`|

O) weµq †diZ, D‡Ëvjb, cÖ`Ë Fb BZ¨vw`| µq †diZ|

†iIqvwg‡j †h mg¯Í fyj aiv c‡o : mKj ai‡bi mZK©Zv g~jK e¨e¯’v †bqvi ciI Awb”QvK…Zfv‡e wKQz fyj N‡U †h‡Z cv‡i †h mg¯Í fy‡ji Kvi‡Y †iIqvwgj Awgj nq| †m mg¯Í fyj¸‡jv Lye mn‡RB Ly‡R †ei K‡i †iIqvwgj ms‡kvab Kiv hvq| aiv cov fyj¸‡jv n‡”Q wbb¥i~c:

1| ev` covi fyj : Rv‡e`v †_‡K LwZqv‡b ¯’vbvš—‡ii mgq †Kvb GKwU wnmve ev` c‡o †M‡j A_ev ïay gvÎ GKwU c¶ wnmve fy³ Ki‡j A_ev LwZqv‡bi DØ„Ë †iIqvwg‡j ¯’vbvš—i bv Kiv n‡j| †hgb: iwng‡K 5,000 UvKv bM` cÖ vb|

Rv‡e`v : iwng wn:------†WweU 5,000 UvKv bM`vb wn:------ †µwWU 5,000 UvKv GB †jb‡`‡bi Rb¨ LwZqv‡b hw` ïaygvÎ iwng wn: DVv‡bv n‡jv ev bM` ¯’vbvš—i nj A_ev iwng wnmv‡ei D&Ø„Ë †iIqvwg‡j Aš—f©y³ n‡jv bv |

2| †jLvi fyj : Rv‡e`v †_‡K LwZqv‡b ¯’vbvš—‡ii mgq hw` GK wnmv‡ei †WweU Ab¨ wnmv‡ei †µwWU w`‡K A_ev †µwWU wnmve‡K †WweU w`‡K †jLv nq A_ev LwZqv‡b `yÕevi †jLv nq | †hgb :

Rv‡e`v : iwng wn:------ †WweU 5,000 UvKv bM`vb wn:----- †µwWU 5,000 UvKv GLv‡b iwng wn: †WweU‡K hw` LwZqv‡b †µwWU w`‡K wjLv nq Ges bM`vb wnmveI †µwWU Kiv nq A_ev bM`vb wnmve †µwWU‡K hw` †WweU w`‡K †jLv nq Ges iwng wnmveI †WweU Kiv nq | Zvn‡j GiKg fyj‡K †jLvi f~j ejv n‡e|

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3| UvKvi As‡K fyj : Rv‡e`v †_‡K LwZqv‡b ¯’vbvš—‡ii mgq hw` mgcwigvY UvKv w`‡q †WweU †µwWU bv Kiv nq ev Rv‡e`v Kivi mgq hw` fyjekZ : Kg ev †ewk As‡K †jLv nq| †hgbÑ †eZb cwi‡kva 2,000 UvKv

Rv‡e`v : †eZb wn:------- †WweU 2,000 UvKv bM`vb wn:------ †µwWU 20,000 UvKv

A_ev LwZqv‡b †eZb †jLv n‡jv Ñ20,000 UvKv bM` †jLv n‡jv Ñ 2,000 UvKv

4| LwZqv‡bi DØ„Ë wbY©‡q f~j : Rv‡e`v †_‡K LwZqv‡b ¯’vbvš—‡ii ci hLb yB cv‡k©¦i †hvMdj Gi gva¨‡g DØ„Ë wbY©q Kiv nq ZLb fyj n‡j| †hgb-


ZvwiL 2011

weeiY Rv: c„:

UvKv ZvwiL 2011

weeiY Rv: c„:

UvKv

†deª“: 1

,, 5

gvP© 1

g~jab wnmve

weµq wnmve

e¨v‡jÝ we/wW

1,00,000

25,000

1,25,000

65,000

†deª“: 2

†deª“: 12

†deª“: 18

†deª“: 28

†deª“: 28

AvmevecÎ wnmve

cvIbv`vi wnmve

e¨vsK wnmve

†eZb wnmve

e¨v‡jÝ wm/wW

20,000

10,000

15,000

5,000

65,000

1,25,000

D‡j−wLZ LwZqv‡b DØ„Ë nevi K_v 75,000 UvKv wKš—y fyj K‡i †jLv nj 65,000UvKv|

5| LwZqvb DØ„Ë †iIqvwg‡j ¯’vbvš—†i fyj: hw` LwZqv‡bi DØ„Ë †iIqvwg‡j ¯’vbvš—‡ii mgq fyj K‡i †WweU DØ„Ë‡K †iIqvwg‡ji †µwWU w`‡K Ges †µwWU DØ„Ë‡K †WweU w`‡K †jLv nq A_ev fyj As‡K †iIqvwg‡j ¯’vbvš—i Kiv nq| †hgb:Ñ

LwZqv‡b : bM` DØ„Ë Ñ 15,000 †WweU

g~jab Ñ 35,000 †µwWU

weµq Ñ 25,000 †µwWU

AvmevecÎ Ñ 12,000 †WweU

†iIqvwgj

122

†iIqvwgj bs wnmv‡ei wk‡ivbvg L: c„: †WweU UvKv †µwWU UvKv

1 2 3 4

bM` g~jab weµq AvmevecÎ

25,00012,000

15,00035,000

6| †iIqvwg‡ji †WweU I †µwWU w`‡Ki †hvMd‡ji wbY©‡q fyj Ki‡j : LwZqv‡bi mKj DØ„Ë mwVKfv‡e †iIqvwg‡j ¯’vbvš—i Kivi ci hw` †WweU w`‡Ki †hvMdj I †µwWU w`‡Ki †hvMdj wbY©‡q fyj nq| †hgb:Ñ

†iIqvwgj 31†k wW‡m¤^i 2011

†KvW bs wnmv‡ei wk‡ivbvg L: c„: †WweU UvKv †µwWU UvKv 25,000

10,000

15,000

30,000

20,000

5,000

1 2 3 4 5 6

bM` weµq AvmevecÎ g~jab wewb‡qvM AwbwðZ wnmve

55,000 55,000

KvR: †iIqvwg‡ji Dfq cv‡k¦©i †hvMdj mgvb n‡jI wn‡m‡ei wbfz©jZv m¤ú‡K© cy‡ivcywi wbwðZ nIqv hvq

bv- Zzwg wK G wel‡qi mv‡_ GKgZ? gš—e¨ Ki|

†h mg¯Í fyj †iIqvwg‡j aiv c‡o bv : †iIqvwg‡ji Dfq w`K wg‡j hvIqvi A_© GB bq †h, wnmve kZfvM wbf©yj| mvaviYZ †iIqvwgj wg‡j †M‡j a‡i †bqv nq †h, wnmv‡ei MvwYwZK ï×Zv wVK Av‡Q| wKš—y wnmv‡ei g‡a¨ Ggb wKQz fyj †_‡K hvq †h¸‡jv †iIqvwg‡ji gva¨‡g aiv c‡o bv| GB ai‡bi fyj‡K cÖavbZ `yÕfv‡M fvM Kiv hvq | wb‡gœ f~‡ji cÖKvi‡f‡`i eY©bv Kiv n‡jv:

wnmveweÁvb

123

1| KiwYK fzj : K) ev` covi fyj : †jb‡`b msNwUZ nIqv ¯^‡Ë Dnv fy‡j cÖv_wgK wnmv‡ei eB‡q wjLv bv n‡j LwZqv‡bi †Kvb wnmv‡eB wjwce× n‡e bv | Avevi †jb‡`b cÖv_wgK eB‡q wjwce× n‡jI Dnv LwZqv‡bi †Kvb w`‡KB Z_v †WweU ev †µwWU †Kv_vI wjwce× Kiv n‡jv bv| GB RvZxq fyj‡KB ev` covi fyj ejv nq| GB ai‡bi fy‡ji Kvi‡b †iIqvwg‡ji Dfq w`‡K Kg UvKv wjLv n‡e, d‡j †iIqvwgj wg‡j hv‡e wKšy— fyj †_‡K hv‡e| †hgb:Ñ

wg: mxgv‡š—i wbKU evKx‡Z cY¨ weµq 5,000 UvKv| Bnv weµq ewn‡Z †gv‡UI wjLv n‡jv bv d‡j LwZqv‡bi †Kv_vI †Zvjv nj bv| wKš—y †iIqvwgj wg‡j hv‡e|

L) wjLvi fyj : cÖv_wgK wnmv‡ei eB‡Z †Kvb †jb‡`‡bi cwigvb Kg/†ewk †jLv n‡j Zvnv LwZqv‡bi mswk−ó wnmv‡ei Dfq w`‡KB D³ AsK †ewk ev Kg †jLv n‡e| GB fy‡ji Kvi‡Y †iIqvwgj wg‡j †h‡Z †Kvb Amyweav n‡e bv| †hgb:Ñ iZb Gi wbKU 5,000 UvKvi cY¨`ªe¨ weµq Kiv n‡qwQj| hw` weµq ewn‡Z 5,000 UvKvi RvqMvq 50,000 UvKv wjLv nq Zv n‡j iZb wnmve I weµq wnmve DfqB wnmv‡eB 45,000 UvKv †ewk †jLv n‡e Ges †iIqvwgj wg‡j hv‡e|

M) †e`vwLjvi fyj : cÖv_wgK wnmv‡ei eB n‡Z LwZqv‡b wnmve ¯’vbvš—‡ii mgq GKwU wnmv‡ei cwie‡Z© Ab¨ GKwU wnmv‡ei mwVK w`‡K UvKvi AsK †jLv n‡j †h fyj nq Dnv‡K †e`vwLjvi fyj e‡j| GB RvZxq fyj †iIqvwg‡j aiv co‡e bv | †hgb: Kvjv‡gi wbKU n‡Z 20,000 UvKv bM` cvIqv †Mj| Bnv †WweU w`‡K wVKB †jLv n‡q‡Q wKš—y †µwWU w`‡K Kvjv‡gi cwie‡Z© mvjv‡gi wn‡m‡e †µwWU Kiv n‡q‡Q| Bnv‡ZI †iIqvwgj wg‡j hv‡e|

N) cwic~iK ev ¯^qsms‡kvaK fyj : wnmvei¶‡Ki AÁvZmv‡i GKwU fyj Ab¨ GKwU fyj `vwLjv Øviv Dfq w`‡K mgvb n‡q †M‡j Dnv‡K ¯^qsms‡kvaK ev cwic~iK fyj ejv nq| †hgb:Ñ wknv‡ei wnmv‡e 5,000 UvKv †WweU nIqvi K_v wQj| fy‡j Dnv 500 UvKv †WweU n‡q‡Q| Avevi Rvwg‡ji wnmv‡e 5,000 UvKv †µwWU nIqvi K_v wQj| fy‡j 500 UvKv †µwWU Kiv n‡q‡Q| d‡j Dfq w`‡K 4,500 UvKv Kg †jLv n‡q‡Q| wKš—y GB fy‡ji Rb¨ †iIqvwgj wg‡j hv‡e| cwi‡k‡l ejv hvq D‡j−wLZ cvuP ai‡bi fyj _vKv ¯^‡Z¡I †iIqvwgj wg‡j hv‡e wKš—y †iIqvwg‡j fyj †_‡K hv‡e|

2| bxwZMZ fyj: wnmveweÁvb Áv‡bi AÁZvi Kvi‡Y A_ev wnmveweÁv‡bi ¯^xK…Z ixwZ bxwZ jsN‡bi gva¨‡g ‡h fyj msNwUZ n‡q _v‡K Zv‡KB bxwZMZ fyj e‡j | bxwZMZ fyj wb‡b¥v³fv‡e n‡Z cv‡i| †hgbÑ g~jab RvZxq e¨q‡K gybvdvRvZxq Ges gybvdvRvZxq e¨q‡K g~jab RvZxq e¨q wnmv‡e wjwce×Ki‡Yi gva¨‡g bxwZMZ fyj nq Ges GB fy‡ji Kvi‡Y †iIqvwgj wg‡j hv‡e wKšy— fyj †_‡K hv‡e| KviY †h †Kvb cÖKvi Li‡PiB †WweU D×„Ë n‡q _v‡K| D`vniY ¯^i~c ejv hvq

K) KjKâv µq 50,000 UvKv fyjekZ : KjKâv †WweU bv K‡i µq wnmve †WweU Kiv n‡q‡Q|

L) KjKR¡v †givgZ LiP Ñ 5,000 UvKv fyjekZ †givgZ LiP †WweU bv K‡i KjKâv wnmve‡K †WweU Kiv n‡q‡Q|

KvR : †iIqvwgj wg‡j †M‡jI †h mg¯Í fzj aiv c‡o bv, †m¸‡jv wK wK? wPwýZ Ki|

†iIqvwgj

124

Aï× †iIqvwgj ï× Kivi Dcvq : GKwU Miwgj ev Aï× †iIqvwgj ï× Kivi †Kvb ¯^Ztwm× wbqg †bB| †iIqvwg‡ji Dfq cvk¦© Miwgj n‡j eyS‡Z n‡e †iIqvwg‡j †Kvb fyj Av‡Q| myZivs fyj µwU Ly‡R †ei K‡i †iIqvwgj ms‡kvab Kivi Rb¨ wb‡gœv³ eë¯’v MÖnb Kiv †h‡Z cv‡i |

1| me©cÖ_g †iIqvwg‡ji Dfqw`‡Ki †hvMdj Z_v †WweU I †µwWU cv‡k¦©i †hvMdj wVK Av‡Q wKbv cix¶v K‡i †`L‡Z n‡e|

2| LwZqv‡bi cÖwZwU wnmv‡ei ‡Ri †iIqvwg‡ji †Zvjv n‡q‡Q wKbv †`L‡Z n‡e|

3| wnmv‡ei †WweU I †µwWU DØ„Ë¸‡jv h_vµ‡g †iIqvwg‡ji †WweU I †µwWU w`‡K †jLv n‡q‡Q wKbv †`L‡Z n‡e|

4| Rv‡e`v n‡Z †jb‡`b¸‡jv LwZqv‡bi mswkøó wnmv‡e wVKgZ †Zvjv n‡q‡Q wKbv cix¶v K‡i †`L‡Z n‡e|

5| LwZqv‡bi †h †Kvb wnmv‡ei DØ„Ë †iIqvwg‡j fyj A‡¼ fyj N‡i †Zvjv n‡q‡Q wKbv cix¶v K‡i †`L‡Z n‡e|

6| †iIqvwg‡ji †WweU I †µwWU cv_©K¨ ivwkUv‡K 2 yB Øviv fvM K‡i AZtci wbYx©Z ivwki †Kvb DØ„Ë _vK‡j Zv mwVK N‡i Av‡Q wKbv †`L‡Z n‡e| hw` bv _v‡K Z‡e eyS‡Z n‡e fyj N‡i †jLvi ì~b cv_©K¨wU wØ¸Y n‡q‡Q|

7| c~e©eZx eQ‡ii wnmv‡ei †Ri mg~n PjwZ eQ‡i LwZqv‡b wVKgZ †Zvjv n‡q‡Q wKbv Zv wgwj‡q †`L‡Z n‡e|

Dch©y³ Dcv‡q cÖ‡Póv Pvjvevi ciI hw` fyj aiv bv c‡o Zvn‡j AwbwðZ wnmve Ly‡j mvgwqKfv‡e †iIqvwgj wgwj‡q mgvß Ki‡Z n‡e Z‡e cieZ©x‡Z fyj ms‡kvab K‡i Aek¨B AwbwðZ wnmve eÜ Ki‡Z n‡e|

AwbwðZ wnmve : mvaviYZ: †iIqvwg‡ji yBcvk¦© mgvb Kivi Rb¨ mvgwqK mg‡qi Rb¨ †h wnmve †Lvjv nq Zv‡KB AwbwðZ wnmve e‡j| wnmv‡ei MvwYwZK ï×Zv hvPvB Ki‡Yi D‡Ï‡k¨B mvaviYZ †iIqvwgj cÖ ‘Z Kiv nq| †jb‡`b¸‡jv Rv‡e`v †_‡K LwZqv‡b Ges LwZqvb †_‡K †iIqvwg‡j ¯’vbvš—i cÖwµqvq †Kvb ai‡bi fyjÎ“wU _vK‡j Zv ms‡kvab K‡i cÖwZôv‡bi Aw_©K weeiYx cÖ¯‘Z K‡i cÖK„Z wPÎ cÖKvk Kiv nq| wKš—y †iIqvwg‡ji fyj Ly‡R †ei bv Ki‡Z cvivi Kvi‡Y Avw_©K weeiYx cÖ¯‘Z wejw¤^Z n‡Z cv‡i weavq mvgwqK mg‡qi Rb¨ AwbwðZ wnmv‡ei gva¨‡g †iIqvwg‡ji yB cv‡k¦© wgj Kiv nq hv‡Z K‡i Avw_©K weeiYx h_vmg‡q cÖ ‘Z Kiv hvq| †iIqvwg‡ji †WweU w`‡Ki †hvMdj hw` †µwWU w`‡Ki †hvMdj A‡c¶v †ewk nq Zvn‡j †µwWU w`‡K AwbwðZ wnmve cÖ k©b Ki‡Z nq| Ab¨w`‡K †iIqvwg‡ji †µwWU w`‡Ki †hvMdj hw` †WweU w`‡Ki †hvMdj A‡c¶v †ewk nq Zvn‡j †WweU w`‡K AwbwðZ wnmve cÖ k©b Kiv nq| cieZ©x‡Z hw` fyj D`NvwUZ nq Z‡e ms‡kvabx Rv‡e`vi gva¨‡g fyj ms‡kvab K‡i wnmve eÜ Ki‡Z nq|

KvR : †iIqvwg‡ji Dfqw`‡Ki †hvMd‡j Miwgj †`Lv w`‡j wKfv‡e Zv `~ixKiY Ki‡Z nq-eY©bv Ki|

D`vniY-1: Rbve gvgy‡bi eëmv‡qi wnmve eB n‡Z 2011 mv‡ji 31 gvP© Zvwi‡L LwZqvb DØ„Ëmg~n wQj- bM`vb wnmve 1,19,000 ; g~jab wnmve 1,00,000 ; weµq wnmve 60,000 ; †`bv`vi wnmve 9,000; µq wnmve 20,000 ; †eZb LiP wnmve 3,000 ; evox fvov LiP wnmve 7,000 ; gRyix LiP wnmve 2,000 UvKv| 31 gvP© Zvwi‡Li †iIqvwgj cÖ¯‘Z Ki |

wnmveweÁvb

125

mgvavb :

Rbve gvgy‡bi †iIqvwgj

31 gvP© 2011 µ: bs wnmv‡ei wk‡ivbvg L: c„: †WweU UvKv †µwWU UvKv

1 2 3 4 5 6 7 8

bM`vb wnmve gyjab weµq wnmve ‡`bv`vi wnmve µq wnmve †eZb LiP wnmve evoxfvov LiP wnmve gRyix LiP wnmve

1,19,000

9,000 20,000 3,000 7,000 2,000

1,00,000

60,000

†gvU= 1,60,000 1,60,000

D`vniY-2 : †gmvm© gy³v †UªWv‡m©i wbb¥wjwLZ LwZqvb DØ„Ë mg~n n‡Z 2011 mv‡ji 31†k wW‡m¤^i Zvwi‡Li †iIqvwgj ˆZwi Ki: wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv gyjab gRy` cY¨ (1.1.11) weµq M¨vm I cvwb f~wg I `vjvb†KvVv gRyix LiP †`bv`vi Kwgkb hš¿cvwZ cwienb LiP

60,000 16,400 81,200

840 20,000 18,490 35,800 1,470

10,270 3,370

D‡Ëvjb e¨emvq LiP bM` Znwej e¨sK Rgv µq Ki I AwfKi AvmevecÎ cÖvc¨ wej e¨sK Rgv (1.1.11) gRy` cY¨ (31.12.11)

2,480990800

5,26032,160

8401,2501,4706,700

19,400

AePq fvov cÖvwß †eZb LiP exgv †mjvgx Avš—: †diZ cÖ‡`q wej cvIbv`vi ewn: †diZ e¨vsK PvR evÆv cÖvwß

1,410430

4,3001,060

4904,000

10,3706,4003,370

120

†iIqvwgj

126

mgvavb : †gmvm© gy³v †UªWv‡m©i

†iIqvwgj 31 wW‡m¤^i 2011

µ: bs wnmv‡ei wk‡ivbvg L: c„: †WweU UvKv †µwWU UvKv 1 gyjab 60,0002 gRy` cY¨(1.1.11) 16,400 3 weµq 81,2004 M¨vm I cvwb 840 5 f~wg I `vjvb†KvVv 20,000 6 gRyix LiP 18,490 7 †`bv`vi 35,800 8 Kwgkb 1,470 9 hš¿cvwZ 10,270 10 cwienb LiP 3,370

11 D‡Ëvjb 2,480 12 e¨emvq LiP 990 13 bM` Znwej 800

14 e¨sK Rgv 5,260

15 µq 32,160

16 Ki I AwfKi 840

17 AvmevecÎ 1,250

18 cÖvc¨ wej 1,470 19 AePq 1,410

20 fvov cÖvwß 430

21 †eZb LiP 4,300

22 exgv †mjvgx LiP 1,060

23 Avš—: †diZ 490

24 cÖ‡`q wej 4,00025 cvIbv`vi 10,370

26 ewn: †diZ 6,400

27 e¨vsK Pvh© 3,370

28 evÆv cÖvwß 120 †gvU= 162,520 162,520

wnmveweÁvb

127

KvR : gvneyev †UªWv‡m©i 2010 mv‡ji 31‡k wW‡m¤^i Gi Aï×fv‡e cÖ ‘ZK…Z †iIqvwgjwU ï×fv‡e ˆZwi Ki|

µwgK bs wnmv‡ei wk‡ivbvg L: c„: †WweU UvKv †µwWU UvKv 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

cÖviw¤¢K gRy` cY¨ g~jab µq weµq cÖvß Kwgkb †eZb LiP fvov LiP Abv`vqx †`bv hš¿cvwZ †`bv`vi cvIbv`vi 6% eÜKx FY mgvcbx gRy` cY¨ weµq †diZ AwbwðZ wnmve

50,000 1,00,000

10,000 20,000

3,000 5,800

40,000 10,000 80,000

80,000

1,00,00

12,000

35,000

2,00089,800

2,18,800 2,18,800

fyj ms‡kva‡bi gva¨‡g AwbwðZ wnmve eÜ Kiv: wnmv‡ei eB mZK©Zvi mv‡_ cix¶v-wbix¶vi ci hw` fyj A_ev fyj¸‡jv m¤ú~Y©fv‡e aiv c‡o Zv n‡j ms‡kvabx Rv‡e`v ˆZix K‡i mswkøó LwZqv‡bi wnmveLvZ¸‡jvi DØ„Ë ms‡kvab Ki‡Z n‡e, D‡j−L¨ hw` wnmve eB‡qi mgy`q fyj aiv c‡o Zv n‡j D³ fyj A_ev fyj ¸‡jvi mw¤§wjZ djvdj †iIqvwg‡ji ycv‡k¦©i cv_©‡K¨i mgvb n‡e| Gi~c Ae¯’vq AwbwðZ wnmv‡ei DØ„Ë k~‡b¨ cwiYZ n‡e| Ges D³ AwbwðZ wnmve ¯^vfvweKfv‡eB eÜ n‡q hv‡e| Avi hw` m¤ú~Y© fyj aiv bv c‡o Z‡e AwbwðZ wnmv‡ei D×…Ë †_‡K hv‡e Ges D×…‡Ëi cÖK…wZ Abyhvqx DØZ©c‡Î cÖ wk©Z nv‡e |

ms‡kvabx Rv‡e`v wjLvi wbqgvejx: fzj yÕcÖKvi n‡Z cv‡i-(1) GKw`‡Ki fzj, A_©vr wnmv‡e GKwU w`‡KB fzj n‡q‡Q, Aci w`KwU mwVKfv‡e wjLv n‡q‡Q| G‡¶‡Î fz‡ji w`KwU ms‡kvab Kiv n‡e Ges Aci w`KwU AwbwðZ wnmv‡e †`Lv‡bv n‡e| (2) Dfq w`‡Ki fzj, A_©vr †WweU I †µwWU `yÕwU fzj n‡q‡Q| G‡¶‡Î Dfq w`KB wVK Ki‡Z n‡e| d‡j AwbwðZ wnmve cÖfvweZ bvI n‡Z cv‡i| A‡bK mgq †Kvb GKwU wnmve †WweU nIqvi K_v, fz‡j Zv †µwWU w`‡K †cvw÷s †`qv n‡j, Zv ms‡kva‡bi Rb¨ wØ¸Y UvKv w`‡q †WweU Ki‡Z n‡e| ms‡kvabx Rv‡e`v †`qvi mgq mwVK Rv‡e`v wK nIqvi K_v wQj Ges Avgiv wK Rv‡e`v cÖ`vb K‡iwQ, DfqB we‡ePbv Kiv cÖ‡qvRb| †hgb-weÁvcb eve` 5,000 UvKv cÖ vb Kiv n‡q‡Q, hv gwbnvwi wnmv‡e wjwce× n‡q‡Q|

mwVK Rv‡e`v n‡e: weÁvcb wnmve †WweU 5,000

bM`vb wnmve †µwWU 5,000

†iIqvwgj

128

f~jekZ Rv‡e`v cÖ vb Kiv n‡q‡Q : gwbnvwi wnmve †WweU 5,000

bM`vb wnmve †µwWU 5,000

GLv‡b †`Lv hv‡”Q †h bM`vb wnmv‡e †Kvb fzj nqwb| weÁvc‡bi cwie‡Z© gwbnvwi wnmve †jLv n‡q‡Q| myZivs Rv‡e`vi gva¨‡g gwbnvwi wnmve evwZj K‡i weÁvcb wnmve wjL‡Z n‡e| AZGe ms‡kvabx Rv‡e`v n‡e:

weÁvcb wnmve †WweU 5,000 gwbnvwi wnmve †µwWU 5,000

D`vniY : 2011 mv‡ji 31 †k wW‡m¤î G cÖ¯‘ZK…Z †iIqvwg‡j †WweU w`‡Ki †hvMdj A‡c¶v †µwWU w`‡Ki †hvMdj 250 UvKv Kg n‡qwQj, hv AwbwðZ wnmve bv‡g mvgwqKfv‡e ewm‡q †iIqvwgj wgjv‡bv n‡q‡Q| G Kvh© cÖwµqvq wbb¥wjwLZ fzj¸‡jv aiv c‡o‡Q-

1| wgjb Gi wbKU †_‡K 1,000 UvKv cvIqv wM‡q‡Q wKš—y D³ UvKvi Rb¨ Zv‡ì wnmveLvZ †WweU Kiv n‡q‡Q|

2| µq †diZ 350 UvKv µq wnmv‡ei †WweU cv‡k¦© †jLv n‡q‡Q|

3| µq wnmv‡ei †hvMdj 400 UvKv Kg †`Lv‡bv n‡q‡Q|

4| weµq wnmv‡ei †hvMdj 450 UvKv Kg †`Lv‡bv n‡q‡Q|

5| evÆv cÖvwß 950 UvKv evÆv wnmve- Gi †WweU cv‡k¦© wjwce× n‡q‡Q|

6| Mvwje GÛ †Kvs‡K 1,750 UvKv cÖ vb Zv‡ì wnmve Lv‡Z †µwWU cv‡k¦© wjwce× Kiv n‡q‡Q|

7| weµq ‡diZ 450 UvKv weµq wnmv‡ei †µwWU cv‡k¦© wjwce× Kiv n‡q‡Q|

8| 5,000 UvKvi hš¿cvwZ †givgZ fz‡j hš¿cvwZ wnmv‡e †WweU Kiv n‡q‡Q| AwbwðZ wnmve ‡Lvjvi gva¨‡g ms‡kvab :

ms‡kvabx Rv‡e`v ZvwiL wnmv‡ei wk‡ivbvg I e¨vL¨v L: c„: †WweU UvKv †µwWU UvKv

2011 wW‡m: 31 (1)

AwbwðZ wnmve wgjb wnmve (wgj‡bi wbKU ‡_‡K cÖvß UvKvi Rb¨ wgjb wnmve †WweU Kiv n‡qwQj, GLb ms‡kvab Kiv n‡jv)

2000

2000

wW‡m (2) AwbwðZ wnmve µq wnmve ewn: †diZ wnmve (µq †diZ wnmv‡ei cwie‡Z© µq wnmve †WweU Kiv n‡qwQj, GLb ms‡kvab Kiv n‡jv)

700 350350

wW‡m (3) µq wnmve AwbwðZ wnmve (µq wnmv‡ei †hvMdj Kg †`Lv‡bv n‡qwQj, GLb ms‡kvab Kiv n‡jv)

400 400

wnmveweÁvb

129

ZvwiL wnmv‡ei wk‡ivbvg I e¨vL¨v L: c„: †WweU UvKv †µwWU UvKv wW‡m (4) AwbwðZ wnmve

weµq wnmve (weµq wnmv‡ei †hvMdj Kg †`Lv‡bv n‡qwQj, GLb ms‡kvab Kiv n‡jv)

450 450

wW‡m (5) AwbwðZ wnmve evÆv cÖvwß wnmve evÆv cÖ`vb wnmve (evÆv cÖvwßi Rb¨ fz‡j evÆv wnmve †WweU Kiv n‡qwQj, GLb ms‡kvab Kiv n‡jv)

1900 950950

wW‡m (6) Mvwje GÛ †Kvs wnmve AwbwðZ wnmve (Mvwje GÛ †Kv¤úvbxi wnmve‡K †Wwe‡Ui cwie‡Z© †µwWU Kiv n‡qwQj, GLb ms‡kvab Kiv n‡jv)

3500 3500

wW‡m (7) Avš—t †diZ wnmve weµq wnmve AwbwðZ wnmve (weµq †di‡Zi Rb¨ weµq wnmve‡K fz‡j †µwWU Kiv n‡qwQj, GLb ms‡kvab Kiv n‡jv)

450 450

900

wW‡m (8) ‡givgZ wnmve hš¿cvwZ wnmve (hš¿cvwZ †givg‡Zi Rb¨ fz‡j hš¿cvwZ wnmve †WweU Kiv n‡qwQj, GLb ms‡kvab Kiv n‡jv)

5,000 5,000

LwZqvb AwbwðZ wnmve

†WweU †µwWU ZvwiL weeiY UvKv ZvwiL weeiY UvKv 2011 2011 wW‡m: 31 wgjb 2,000 wW‡m: 31 DØ„Ë 250

wW‡m: 31 µq 350 wW‡m: 31 µq 400wW‡m: 31 ewnt †diZ 350 wW‡m: 31 Mvwje GÛ †Kvs 3,500wW‡m: 31 weµq 450 wW‡m: 31 Avš—t †diZ 450wW‡m: 31 evÆv cÖvwß 1,900 wW‡m: 31 weµq 450 5,050 5,050

†iIqvwgj

130

Abykxjbx eûwbe©vPbx cÖkœ : 1| †iIqvwgj cÖ¯‘‡Zi D‡Ïk¨ n‡jv-

i) Avw_©K Ae¯’v wbY©q Kiv ii) MvwYwZK ï×Zv hvPvB Kiv iii) jvf †jvKmvb wbY©q Kiv wb‡Pi †KvbwU mwVK? K) i L) ii M) i I ii N) iii

2| †iIqvwg‡ji †WweU w`‡K wjwce× n‡eÑ i) g~jab ii) D‡Ëvjb iii) weµq †diZ wb‡Pi †KvbwU mwVK ? K) i L) ii M) i I iii N) ii I iii

3| †iIqvwg‡j Aš—f©~³ n‡eÑ i) cÖviw¤¢K gRy cY¨ ii) cÖviw¤¢K nv‡Z bM` iii) mgvcwb gRy cb¨ wb‡Pi †KvbwU mwVK ? K) i L) i I ii M) ii I iii N) ii

4| †KvbwU Ab¨ wZbwU n‡Z wfbœ? K) wk¶vbexk fvZv L) wk¶vbexk †mjvgx M) exgv †mjvgx N) LvRbv I Ki

5| †iIqvwg‡j GKwU wnmv‡ei †WweU ‡Ri 130 UvKv fy‡j †µwWU Kjv‡g †jLv n‡q‡Q| Ab¨vb¨ mewKQy wVK _vK‡j †iIqvwg‡ji yB cv‡k¦©i cv_©K¨ KZ n‡e ?

(K) 130 UvKv (L) 65 UvKv (M) 310 UvKv (N) 260 UvKv

6| AwbwðZ wnmve †iIqvwg‡j i) †WweU DØ„Ë cÖKvk K‡i ii) †µwWU D×…Ë cÖKvk K‡i iii) †WweU I †µwWU Kjv‡gi cv_©K¨ wb‡`©k K‡i wb‡Pi †KvbwU mwVK? K) i L) i I ii M) ii N) iii

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131

bx‡Pi Aby‡”Q`wUi Av‡jv‡K 7, 8 I 9 bs cÖ‡kœi DËi `vI : Rbve ivûj eëmv‡qi hveZxq †jb‡`b g~jab I gybvdv †kÖwY‡Z h_vh_fv‡e wef³ K‡i _v‡Kb| wKš—s 2012 mv‡ji Ryb gv‡m 40,000 UvKv eëmv‡q eënv‡ii Rb¨ GKwU BqviKzjvi µq K‡ib Ges Gi ms¯’vcb eve` 4,000 UvKv e¨q nq hv wZwb gRywi wnmv‡e Aš—f©y³ K‡i‡Qb|

7| Rbve ivûj †jb‡`b wjwce× Ki‡Y †Kvb&& ai‡Yi fzj K‡i‡Qb ? K. ev` covi fzj L. †jLvq fzj M. cwic~iK fzj N. bxwZMZ fzj

8| Rbve ivû‡ji fzj ms‡kva‡b cÖ‡qvRbxq Rv‡e`v `vwLjv `vI : K. Awdm miÄvwgw` wnmve †W: L. Awdm miÄvg wnmve †W: M. gRywi wnmve †W: bM`vb wnmve †µ: N. ms¯’vcb e¨q wnmve †W: gRyix wnmve †µ:

9| Dc‡iv³ 4,000 UvKv mwVKfv‡e wjwce× n‡j eëmv‡qi Avw_©K weeiYx‡Z cÖfvweZ n‡e Ñ K. PjwZ m¤ú` L. ¯’vqx m¤ú` M. PjwZ `vq N. `xN©‡gqv`x `vq

10| AwbwðZ wnmv‡e cÖfve co‡eÑ i) ÒAvmevecÎ µq 45,000 UvKvÓ - µq wnmve †WweU 45,000 UvKv ii) ÒcY¨ µq 10,000 UvKvÓ- µq wnmve †µwWU 10,000 UvKv iii) ÒAvmevecÎ †givgZ 2,000 UvKvÓ- AvmevecÎ wnmve †WweU 2,000 UvKv

wb‡Pi †KvbwU mwVK? (K) i (L) ii (M) ii I iii (N) i I iii

m„Rbkxj cÖkœ : 1| wknve GÛ eªv`vm© Gi 2011 mv‡ji wW‡m¤¦i gv‡mi LwZqv‡bi DØ„Ë¸‡jv wQj wbb¥i~c:-

g~jab 80,000 exgv †mjvgx 5,000

nv‡Z bM` (01/01/11) 15,000 Avg`vbx ïé 3,500

†`bv`vi 25,000 Kwgkb cÖvwß 2,000

cvIbv`vi 15,000 wewb‡qvM 30,000

D‡Ëvjb 10,000 e¨vsK Rgvi my` 500

µq 30,000 AvmevecÎ 40,000

weµq 45,000 weÁvcb 1,000

wewb‡hv‡Mi my` 3,000 cÖviw¤¢K gRy`cY¨ 25,000

mgvcbx gRy` cY¨ 12,000 mgvcbx e¨vs‡K Rgv 6,000

K) wknve GÛ eªv`v‡m©i †iIqvwg‡j †Kvb& †Kvb& `dv Aš—f©y³ n‡e bv Zvi †gvU cwigvY KZ?

L) D³ LwZqvb DØ„Ë Øviv Rbve wknv‡ei GKwU †iIqvwgj ˆZwi Ki|

M) D³ †iIqvwgj n‡Z gybvdv RvZxq Avq I gybvdv RvZxq e¨‡qi †gvU cwigvb wbb©q Ki|

†iIqvwgj

132

2| Rbve Rvwm`ÑGi 2010 mv‡ji 31†k wW‡m¤î Zvwi‡Li DØ„Ë¸‡jv wbgœi~c :

g~jab D‡Ëvjb cÖvc¨ wej cÖ‡`q wej mvaviY mwÂwZ bM` Znwej (1-1-2010) gRy` cY¨ (1-1-2010) Abv`vqx cvIbv Abv`vqx cvIbv mwÂwZ

150,00050,00030,00025,0005,0006,000

40,0005,0003,000

`vjvb †KvVv †`bv`vi cvIbv`vi †eZb wk¶bwek †mjvwg (AwMÖg) e¨vsK RgvwZwi³ bM` Znwej (31-12-2010) exgv gRy` cY¨ (31-12-2010)

45,000 30,000 25,000 5,000 3,000 2,000

10,000 8,000

35,000

K. Rbve Rvwm‡ì †iIqvwg‡j †h DØ„Ë¸‡jvi Aš—f©y³ n‡e bv Zvi cwigvY KZ?

L. Dch©y³ DØ„Ë¸‡jv Øviv Rbve Rvwm`ÑGi eëmv‡qi †iIqvwgj cÖ ‘Z Ki|

M. Rbve Rvwm`ÑGi PjwZ m¤ú` I ¯^í‡gqv`x `v‡qi cwigvY wbY©q Ki|

3| †gmvm© mv‡jn GÛ †Kvs Gi wnmvei¶K KZ©„K cÖ ‘ZK…Z †iIqvwgjwU‡Z wKQz AmvgÄm¨ cwijw¶Z nq| GB Î“wUc~Y© †iIqvwgjwU wb‡b¥ cÖ Ë n‡jv :

†iIqvwgj 31 wW‡m¤î, 2009

µ/bs wnmv‡ei bvg L.c„. †WweU UvKv †µwWU UvKv 1 2 3 4 5 6 7 8 9 10 11 12 13 14

cÖviw¤¢K gRy cY¨ µq †eZb cvIbv`vi ‡`bv`vi e¨vsK Rgvi DØ„Ë Avš—t‡diZ ewng©yLx enb LiP cÖ‡`q wej M„nxZ FY `vjvb‡KvVv eivÏK„Z evÆv g~jab weµq

34,0001,00,000

12,00040,00016,000

3,000

20,000

55,000

45,000

5000

13000

10000 67000

140000 280000 280000

K. †gmvm© mv‡jn GÛ †Kvs Gi g~jab RvZxq cÖvwßi cwigvY wbY©h Ki|

L. Dch©y³ Z‡_ï Av‡jv‡K gybvdv RvZxq e¨‡qi cwigvY wbi~cY Ki|

M. DÏxc‡Ki Av‡jv‡K †gmvm© mv‡jn GÛ †Kvs Gi GKwU ï× †iIqvwgj cÖ ‘Z Ki|

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4| Awn wmivwgKm&& eëmv‡qi MvwYwZK ï×Zv hvPvB‡qi D‡Ï‡k¨ 2011 mv‡ji 31†k wW‡m¤î Zvwi‡L wbb¥œwjwLZ LwZqvb DØ„‡Ëi Z_¨ mieivn K‡i:

g~jab 94,000 UvKv exgv †mjvgx 5,000 UvKvnv‡` bM` (1/1/2011) 15,000 UvKv Avg`vwb k~é 3,500 UvKv†`bv`vi 25,000 UvKv Kwgkb cÖvwß 2,000 UvKvcvIbv`vi 15,000 UvKv wewb‡qvM 15,000 UvKvD‡Ëvjb 10,000 UvKv e¨vsK Rgvi my` 500 UvKv

µq 30,000 UvKv AvmevecÎ 40,000 UvKvweµq 45,000 UvKv cÖviw¤¢ gRy cY¨ 25,000 UvKvwewb‡qv‡Mi my 3,000 UvKv mgvcbx e¨vsK Rgv 6,000 UvKvmgvcbx gRy cY¨ 12,000 UvKv

K) Awn wmivwgKm&& Gi †iIqvwg‡j †gvU KZ UvKv Aš—f©~³ n‡e bv Zv wbY©q Ki|

L) Dch©y³ Z‡_ï Av‡jv‡K Awn wmivwgKm&& Gi †iIqvwgj cÖ ‘Z Ki|

M) D³ Z‡_ï Av‡jv‡K gybvdv RvZxq Avq I gybvdv RvZxq e¨‡qi cwigvY wbY©q Ki|

5| 2012 mv‡ji 30 Ryb Zvwi‡L Rbve mvjvDwÏ‡bi LwZqvb wnmv‡ei DØ„Ë Øviv †iIqvwgj cÖ ‘‡Zi ci †`Lv †Mj †iIqvwg‡j †WweU w`‡Ki †gvU †hvMdj †µwWU w`‡Ki †gvU †hvMdj A‡c¶v 2,200 UvKv †ewk| wnmv‡ei eB wbix¶vc~e©K wb‡gœv³ fzj mg~n D`NvwUZ n‡jv :

1| µq wnmv‡ei †hvMdj 1000 UvKv Kg †`Lv‡bv n‡q‡Q| 2| †eZb cwi‡kva 3000 UvKv, bM`vb wnmve †µwWU Kiv n‡jI †eZb wnmv‡e †WweU Kiv nqwb| 3| hš¿cvwZ weµq 5000 UvKv, fz‡j weµq wnmve †µwWU Kiv n‡q‡Q| 4| †`bv`vi gvndzR n‡Z 2000 UvKv cÖvwß, fz‡j gvndzR wnmve 200 UvKv Øviv †µwWU Kiv n‡q‡Q| K) Dc‡iv³ fzjmg~n n‡Z bxwZMZ I ev` covi fzj wPwýZ Ki| L) Dc‡iv³ fzjmg~‡ni ms‡kvabx `vwLjv cÖ`vb Ki| M) AwbwðZ wnmve cÖ¯‘‡Zi gva¨‡g wnmvewU eÜ Ki|

`kg Aa¨vq

Avw_©K weeiYx cÖ‡Z¨K eëmv‡qi wbw ©ó mgqv‡š— Avw_©K Ae¯’v Rvbvi cÖ‡qvRb nq| Avw_©K Ae¯’vi ywU welq Av‡Q- (1) eëmv‡qi KZ jvf ev ¶wZ nj Ges (2) eëmv‡qi m¤ú` Ges `vq-†`bvi cwigvY KZ| jvf-¶wZ wbi~c‡Yi Rb¨ †h weeiYx cÖ¯‘Z Kiv nq Gi bvg wek` Avq weeiYx ev Statement of Comprehensive Income (hvi c~‡e©i bvg wQj Avq weeiYx ev Income Statement) Avi m¤ú` Ges `vq-†`bv Rvbvi Rb¨ †h weeiYx cÖ ‘Z Kiv nq Zvi bvg Avw_©K Ae¯’vi weeiYx ev Statement of Financial Position (hvi c~‡e©i bvg wQj DØ„Ë¡cÎ ev Balance Sheet)| wek` Avq weeiYx Ges Avw_©K Ae¯’vi weeiYx‡K Avw_©K weeiYx ejv nq| ïay Avw_©K weeiYx cÖ¯ÍZ Ki‡jB Pj‡ebv, c&ª‡qvRbxq wm×vš— M&ªn‡Yi Rb¨ Avw_©K weeiYxi we‡k−lY KivI c&ª‡qvRb|

GB Aa¨vq †k‡l AvgivÑ • g~jab I gybvdv RvZxq †jb‡`‡bi cv_©K¨ Ges Avw_©K weeiYx cÖ ‘ZKi‡Y GB cv_©‡Kï cÖ‡qvM Ki‡Z cvie| • wek` Avq weeiYx cÖ ‘Z Ki‡Z cvie Ges Zv †_‡K jvf-¶wZ e¨vL¨v Ki‡Z cvie| • Avw_©K Ae¯’vi weeiYx cÖ ‘Z Ki‡Z cvie Ges G †_‡K ¯’vqx I PjwZ m¤ú` Ges `xN©‡gqv`x I PjwZ

`v‡qi g‡a¨ cv_©K¨ Ki‡Z cvie| • bM` I cY¨ D‡Ëvjb, bZzb g~jab, bxU jvf/¶wZ wKfv‡e g~jab wnmv‡e cwieZ©b Av‡b Zv eyS‡Z cvie| • Abv`vqx cvIbv Ges m‡›`nRbK Abv`vqx cvIbv mwÂwZi cÖ‡qvRbxqZv Dcjwä K‡i wnmvef~³ Ki‡Z cvie| • m¤ú` mg~‡ni AeP‡qi A_©, D‡Ïk¨ I cÖ‡qvRbxqZv ey‡S Gi wnmve ivL‡Z cvie Ges Avw_©K weeiYx‡Z Gi

cÖ‡qvM †`Lv‡Z cvie| • eëmv‡qi Avw_©K Ae¯’vi g~j¨vq‡bi cÖ‡qvRbxqZv e¨vLv Ki‡Z cvi‡ev Ges g~j¨vq‡bi Rb¨ wnmve msµvš—

Abycv‡Zi A_© eyS‡Z cvie| • wnmve msµvš— AbycvZ †hgb weµ‡qi mv‡_ bxU gybvdvi nvi, g~ja‡bi mv‡_ bxU gybvdvi nvi Ges PjwZ

m¤ú` Ges PjwZ `v‡qi AbycvZ wbY©q I we‡k−lY Ki‡Z cvie| • wek` Avq weeiYx Ges yB eQ‡ii ¸i“Z¡c~Y© wnmv‡ei AsK¸wj cvkvcvwk †i‡L Zzjbv Ki‡Z cvie Ges Avw_©K

Ae¯’vi cwieZ©b eyS‡Z cvie|

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GK gvwjKvbv eëmv‡qi Avw_©K weeiYx : cÖwZôv‡bi Avw_©K djvdj I Avw_©K Ae¯’v Rvbvi KvVv‡gve× myk„•Lj avivevwnK cÖwµqv‡K Avw_©K weeiYx ejv nq| Avw_©K weeiYx e„n`vKvi eënviKvix‡ì cÖwZôv‡bi Avw_©K djvdj, Avw_©K Ae¯’v I bM` cÖevn m¤ú‡K© Z_¨ mieiv‡ni gva¨‡g A_©‰bwZK wm×vš— MÖn‡Y mnvqZv K‡i| eë¯’vcbvi `¶Zv I mvwe©K Ae¯’v g~j¨vq‡bi Ab¨Zg wfwË Avw_©K weeiYx| Avš—R©vwZK wnmve gvb-01 (IAS-01) Abyhvqx Avw_©K weeiYx 5wU As‡k cÖ¯‘Z Kiv nq| Avw_©K weeiYxi 5wU avc n‡jv-

1. wek` Avq weeiYx (Statement of Comprehensive Income)

2. gvwjKvbv m¦Z¡¡ weeiYx (Statement of Changes in Equity)

3. Avw_©K Ae¯’vi weeiYx (Statement of Financial Position)

4. bM` cÖevn weeiYx (Statement of Cash Flows)

5. Avw_©K Ae¯’vi weeiYx‡Z eëüZ cÖ‡qvRbxq †bvU I ¸i“Z¡c~Y© wnmv‡ei bxwZgvjv (Notes, Comprising a summary of significant accounting policies and other explanatory information) gva¨wgK (9g I 10g †kÖwY) ch©v‡q cÖ_g wZbwU av‡ci aviYv I cÖ ‘Z cÖYvjx eY©bv Kiv n‡jv:

wek` Avq weeiYx: wek` Avq weeiYx‡Z gybvdv RvZxq Avq I e¨q wjwce×Kiv nq| †mev c&ª`vbKvix eëmvq hv cY¨ µq weµq K‡i bv eis †mev cÖ vb K‡i (weÁvcbx ms¯’v)| G iKg eëmv‡q Avq †_‡K †mev cÖ v‡bi hveZxq e¨q ev` w`‡j bxU gybvdv cvIqv hvq| Aciw`‡K cY¨ µq weµqKvix eëmv‡q cY¨ weµqjä A_© †_‡K wewµZ c‡Yï e¨q ev` w`‡j †gvU gybvdv cvIqv hvq| Avi †gvU gybvdvi mv‡_ Ab¨vb¨ c‡iv¶ Avq †hvM K‡i, mgwó n‡Z c‡iv¶ e¨q ev` w`‡j bxU gybvdv cvIqv hvq|

wPÎ : jvf I ¶wZi MÖvd Qwe wek` Avq weeiYxi D‡Ïk¨ :

1) wek` Avq weeiYxi gva¨‡g eëmv‡qi bxU jvf ev ¶wZ Rvbv hvq| GB Avq weeiYxi D‡Ïk¨ n‡jv gvwjK‡K Rvwb‡q †`qv †h wZwb bxU jv‡fi AwZwi³ `vex Ki‡Z cv‡ib bv| bxU jv‡fi AwZwi³ `vex Kivi A_© n‡”Q eëmv‡qi g~jab †f‡½ ‡djv hv fwel¨‡Zi Kvh©µg e¨nZ Ki‡e|

2) wek` Avq weeiYxi wewfbœ Avq Ges e¨q¸wji we‡k−lY K‡i fwel¨‡Z Kxfv‡e Avq evwo‡q Ges e¨q Kwg‡q bxU gybvdv evov‡bv hvq Zvi eë¯’v Kiv hvq|

wek` Avq weeiYx cÖ ‘Z (†mev c&ª vbKvix eëmvq) : GKwU wbw ©ó mg‡q mvaviYZ cÖwZ eQ‡ii Rb¨ wek` Avq weeiYx cÖ ‘Z Ki‡Z nq| GLv‡b eQ‡ii Avq †_‡K e¨q¸wj ev` w`‡j bxU Avq cvIqv hvq|

D`vniY: cÖmvi weÁvcbx ms¯’vi 31 wW‡m¤î 2010 ch©š— GK eQ‡ii Z_¨ †_‡K wek` Avq weeiYx cÖ ÍyZ Ki|

Avw_©K weeiYx

136

†mev †_‡K Avq 60,000; my Avq 500; wWwf‡WÛ Avq 2,500; weÁvcb mvgMÖx LiP 25,000; evoxfvov 4,000; we y r I †Uwj‡dvb 2,000; g¨v‡bRv‡ii †eZb 5,000; exgv LiP 1,000; hvZvqvZ fvov 3,000 UvKv

mgvavb : cÖmvi weÁvcbx ms¯’vi

wek` Avq weeiYx 2010 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨

UvKv UvKv Avq: †mev †_‡K Avq my` Avq wWwf‡WÛ Avq ev` -e¨q:

weÁvcb mvgMÖx LiP evox fvov we y r I †Uwj‡dvb g¨v‡bRv‡ii †eZb exgv LiP hvZvqvZ fvov

bxU gybvdv

60,000

5002,500

25,0004,0002,0005,0001,0003,000

63,000

(40,000) 23,000

KvR : Rbve Zcb †PŠa~ix 2012 mv‡ji †deª“qvwi gv‡m GKwU A‡Uv‡gvevBjm IqvK©mkc Pvjy K‡ib| D³ cÖwZôv‡bi †deª“qvwi gv‡mi Avq I e¨qmg~n wQj- M¨v‡iR fvov 5,000; Kg©Pvixi †eZb 3,000; we`y¨r wej 1,000; Mvox †givgZ n‡Z cÖvwß 12,000; Avc¨vqb LiP 500; evKx‡Z Mvox †givgZ 20,000; F‡Yi my` cÖ vb 3,000; LyPiv hš¿vsk LiP 3000 UvKv| ewY©Z Z_¨vwì wfwË‡Z GKwU wek` Avq weeiYx cÖ ‘Z Ki|

cY¨ µq weµqKvix eëmv‡q Av‡qi cÖavb Drm nj cY¨ weµqjã A_©| Bnv eëmvi g~j cwiPvjb Avq| eëmv‡qi wKQz AcwiPvjb AvqI i‡q‡Q, †hgb- cÖvß Kwgkb, evox fvov Avq I e¨vsK †_‡K cÖvß my` BZ¨vw`| cwiPvjb e¨‡qi g‡a¨ cY¨ µq, gRywi, g¨‡bRv‡ii †eZb, ågb LiP, †givgZ LiP, Abv`vqx cvIbv, m¤ú‡ì AePq BZ¨vw` we`¨gvb| wek` Avq weeiYx‡K cÖavbZ wZbwU av‡c mvwR‡q cÖ ‘Z Kiv nq|

cÖ_g av‡c cY¨ weµqjã A_© †_‡K wewµZ c‡Yï e¨q ev` w`‡q †gvU gybvdv wbY©q Kiv nq|

wØZxq av‡c †gvU gybvdvi mv‡_ c‡iv¶ cwiPvjb Avq †hvM K‡i mgwó †_‡K eëmv‡qi cwiPvjb e¨q ev` w`‡q cwiPvjb gybvdv wbY©q Kiv nq|

Z…Zxq av‡c cwiPvjb gybvdvi mwnZ bxU AcwiPvjb Avq/e¨q (AcwiPvjb AvqÑAcwiPvjb e¨q) †hvM K‡i bxU gybvdv wbY©q Kiv nq|

wb‡gœ cwiPvjb e¨q, AcwiPvjb Avq I AcwiPvjb e¨‡qi GKwU ZvwjKv †`qv n‡jv :

wnmveweÁvb

137

cwiPvjb Avq cwiPvjb e¨q AcwiPvjb Avq AcwiPvjb e¨q

cÖZ¨¶:

cY¨ ev †mev weµq

c‡iv¶:

evÆv cÖvwß

Kwgkb cÖvwß

cÖZ¨¶:

cY¨ µq

µq cwienb

gRywi

Avg`vbx ïé

RvnvR fvov

WK PvR©

KviLvbvi fvov I we y r

R¡vjvwb LiP

c‡iv¶:

weµq cwienb

†eZb

Awd‡mi fvov

we y r LiP

Awdm LiP

evÆv cÖ vb

¯’vqx m¤ú‡ì †givgZ

WvK I Zvi

weÁvcb

gwbnvix

c¨vwKs LiP

Abv`vqx cvIbv

Abv`vqx cvIbv mwÂwZ

ågY LiP

exgv LiP

¯’vqx m¤ú‡ì AePq

BRviv m¤ú‡ì Ae‡jvcb

mybv‡gi Ae‡jvcb

¯’vqx m¤ú` weµq n‡Z gybvdv

wewb‡qv‡Mi my`

D‡Ëvj‡bi my`

cÖ Ë F‡Yi my

e¨vsK Rgvi my`

wk¶vbwek †mjvgx

Dcfvov

cÖvß jf¨vsk

¯’vqx m¤ú` weµqRwbZ ¶wZ

Kwgkb cÖ vb

g~ja‡bi my

FY ev e¨vsK F‡Yi my`

e¨vsK RgvwZwi‡³i my`

e¨vsK PvR©

wk¶vbwek fvZv

Pzwi ev yN©UbvRwbZ ¶wZ

Avw_©K weeiYx

138

cY¨ µq weµqKvix eëmv‡q bvg wek` Avq weeiYx

...........mv‡ji ..........Zvwi‡L mgvß eQ‡ii Rb¨ UvKv UvKv UvKv weµq

ev`: †diZ ev`: weµq evÆv

bxU weµqev` : weµxZ c‡Yï e¨q cÖviw¤¢K gRy cY¨ µq

ev`: †diZ ev`: µq evÆv

bxU µqAvš—t cwienb gRywi Avg`vwb ïé

ev`: mgvcbx gRy` cY¨

†gvU gybvdv

†hvM : c‡iv¶ cwiPvjb Avq ev` : cwiPvjb e¨q

weµq cwienb †eZb Awd‡mi fvov we y r LiP Awdm LiP evÆv cÖ vb ¯’vqx m¤ú‡ì †givgZ WvK I Zvi weÁvcb gwbnvix c¨vwKs LiP ågY LiP exgv LiP ¯’vqx m¤ú‡ì AePq BRviv m¤úì Ae‡jvcb mybv‡gi Ae‡jvcb

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wnmveweÁvb

139

UvKv UvKv UvKv Abv`vqx cvIbv

†hvM: bZzb Abv`vqx cvIbv mwÂwZ ev`: cyivZb Abv`vqx cvIbv mwÂwZ (cÖv: DØ„Ë)

cwiPvjb gybvdv

AcwiPvjb Avq : ¯’vqx m¤ú` weµq n‡Z gybvdv Kwgkb cÖvwß wewb‡qv‡Mi my` D‡Ëvj‡bi my` cÖ Ë F‡Yi my e¨vsK Rgvi my` wk¶vbwek †mjvgx Dcfvov cÖvß jf¨vsk

ev` : AcwiPvjb e¨q:

¯’vqx m¤ú` weµq RwbZ ¶wZ Kwgkb cÖ vb g~ja‡bi my FY ev e¨vsK F‡Yi my` e¨vsK RgvwZwi‡³i my` e¨vsK PvR© wk¶vbwek fvZv Pzwi ev `yN©Ubv RwbZ ¶wZ

AcwiPvjb bxU Avq/e¨qbxU gybvdv

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KvR : (?) wPwýZ ¯’vbmg~n mwVK msL¨v Øviv c~iY Ki|

e¨emvq weµq wewµZ c‡Y¨i

e¨q cwiPvjb e¨q

†gvU gybvdv/¶wZ

bxU gybvdv/¶wZ

K L M N

10,600 9,300 17,200

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7,800 ? ?

11,200

1,300 1,100 1,400

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? 800 ?

4,200

? ?

6,200 2,650

Avw_©K weeiYx

140

K‡qKwU e¨q wb‡q Av‡jvPbv

1) wewµZ c‡Yï e¨q: †Kvb wbw ©ó mg‡q †h cY¨ wewµ nq Zvi Rb¨ e¨wqZ Li‡Pi mgwó‡K wewµZ c‡Yï e¨q ejv nq| wewµZ c‡Yï e¨q = cÖviw¤¢K gRy cY¨ + (bxU µq + µq msµvš— Ab¨vb¨ LiP)Ñ mgvcYx gRy cY¨| GLv‡b µq msµvš— Ab¨vb¨ LiP †hgb-µq cwienb, gRywi, Avg`vbx ïé BZ¨vw`|

2) exgv: eëmv‡qi wewfbœ m¤ú` †hgb `vjvb‡KvVv, hš¿cvwZ, gRy cY¨ BZ¨vwì yN©UbvRwbZ ¶wZ c~i‡Yi Rb¨ exgv Kiv nq| Gi Rb¨ exgv †Kv¤úvbx‡K cÖwZ eQi wcÖwgqvg w`‡Z nq| GB wcÖwgqvgB exgv LiP|

3) AePq: eënv‡ii d‡j ¯’vqx m¤ú‡ì ¶q nq| GB ¶q‡K AePq e‡j| GQvovI †m‡K‡j nIqvi RbÏ m¤ú‡ì AePq n‡Z cv‡i|

4) Abv`vqx cvIbv: av‡i cY¨ wewµi †¶‡Î †`bv`v‡ii wbKU †_‡K †h UvKv Av`vq n‡e bv e‡j wbwðZ †mwU‡K Abv`vqx cvIbv ev KzFY ejv nq| †`bv`v‡ii g„Zz¨, †`Dwjqv, wb‡LuvR cÖf…wZ Bnvi KviY|

5) Abv`vqx cvIbv mwÂwZ ev m¤¢ve¨ Abv`vqx cvIbv: av‡i cY¨ wewµi †¶‡Î †`bv`v‡ii wbKU †_‡K †h UvKv Av`vq n‡e bv e‡j m‡›`n i‡q‡Q †mwUI ¶wZ wnmv‡e cwiPvjb e¨‡qi Aš—f©y³ Ki‡Z n‡e|

cÖvß K‡qKwU Avq wb‡q Av‡jvPbv : 1) cÖvß jf¨vsk: eëmv‡qi cÖ‡qvR‡bi Zzjbvq AwZwi³ A_© _vK‡j Zv wewfbœ †Kv¤úvbxi †kqv‡i wewb‡qvM

Kiv nq| †mB †kqvi †_‡K cÖvß jf¨vsk GKwU Avq|

2) my` cÖvwß: eëmv‡qi AwZwi³ A_© e¨vs‡K ev jvfRbK Lv‡Z wewb‡qvM Kiv n‡j Zv †_‡K my` cvIqv hvq|

GK gvwjKvbv eëmv‡qi gvwjKvbv m¦Z¡ weeiYxi cÖ¯‘Z cÖYvjx : gvwjKvbv m¦‡Z¡¡i cÖviw¤¢K DØ„‡Ëi mwnZ AwZwi³ g~jab Avbqb, bxU jvf/bxU ¶wZ I D‡Ëvjb mgš‡qi ci ermiv‡š—/wnmveKv‡ji †kl w`b gvwjKvbv m¦‡Z¡¡i mgvcwb DØ„Ë wbY©q Kivi Rb¨B gvwjKvbv m¦Z¡ weeiYx cÖ ‘Z Kiv nq| wb‡gœ gvwjKvbv m¦Z¡ weeiYx cÖ ‘‡Zi bgybv QK D‡j−L Kiv n‡jv-

cÖwZôv‡bi bvg................. gvwjKvbv m¦Z¡ weeiYx

...........mv‡ji...........Zvwi‡L mgvß eQ‡ii weeiY UvKv UvKvgvwjKvbv m¦Z¡¡ :

g~jab(cÖviw¤¢K DØ„Ë) †hvM: AwZwi³ g~jab wewb‡qvM (+) bxU gybvdv / (Ñ) bxU ¶wZ

we‡qvM: D‡Ëvjb AvqKi

gvwjKvbv m¦Z¡ (mgvcwb DØ„Ë)

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wnmveweÁvb

141

Avw_©K Ae¯’vi weeiYx : eëmv‡qi Avw_©K Ae¯’v Rvbvi Rb¨ wnmveKv‡ji †kl w`‡b eëmv‡qi mKj m¤ú`, `vq, I g~jab wb‡q Avw_©K Ae¯’vi weeiYx cÖ ‘Z Kiv nq| Avw_©K Ae¯’vi weeiYx ¯’vqx I PjwZ m¤ú`, `xN©‡gqv`x I ¯^í‡gqv`x `vq, Ges gvwj‡Ki g~ja‡bi cwigvY Rvbv hvq| Gme Z_¨‡K we‡k−lY K‡i eëmv‡qi wewfbœ wm×vš— MÖnY Kiv hvq| †hgb : `vq-†`bv m¤ú‡ì KZ Ask, PjwZ m¤ú` PjwZ `vq wgUv‡Z h‡_ó wKbv, bxU gybvdv wewb‡qvwRZ g~ja‡bi KZ Ask BZ¨vw` wel‡q Rvbv hvq|

Avw_©K Ae¯’vi weeiYxi cÖ¯ÍyZ cÖYvjx : Avw_©K Ae¯’vi weeiYx‡Z yB ¯Í‡i Z_¨ wjwce× Kiv nq| cÖ_g ¯Í‡i m¤ú`mg~n wjwce× Kiv nq| m¤ú`mg~n `yB fv‡M †`Lvb nq K) ¯’vqx m¤ú` †hgb- Rwg, `vjvb †KvVv Ges PjwZ m¤ú` †hgb L) bM`, †`bv`vi Ges gRy cY¨| wØZxq ¯Í‡i `vqmg~n I g~jab †`Lvb nq| `vq mg~n yB fv‡M †`Lvb nq : K) PjwZ `vq †hgb- cvIbv`vi I e‡Kqv LiP mg~n Ges L) `xN©‡gqv`x `vq †hgb e¨vsK FY| †gvU `v‡qi ciB gvwjKvbv m¦‡Z¡¡i mgvcbx DØ„Ë †`Lv‡bv nq| †gvU `vq Ges gvwjKvbv m¦‡Z¡¡i mgvcwb DØ„‡Ëi mgwó †gvU m¤ú‡ì mgvb n‡e|

m¤ú` Ges `vq¸‡jv‡K mvaviYZ Zvi‡jï AMÖvwaKvi c×wZ‡ZB mvRvb nq| A_©vr †h m¤ú` hZ mn‡R bM` UvKvq i~cvš—i Kiv hvq †m m¤ú` ZZ Av‡M Ges †h `vq hZ kªxNÖ cwi‡kva Ki‡Z n‡e †mUv ZZ Av‡M †`Lvb nq| ZvB PjwZ m¤ú` Av‡M Ges ¯’vqx m¤ú` c‡i †`Lvb nq| †Zgwb fv‡e, PjwZ `vq Av‡M Ges `xN© †gqv`x `vq c‡i Av‡m| Z‡e Avi GKwU c×wZ- ¯’vqx AMÖvwaKvi c×wZI eëüZ nq| GwU Zij AMÖvwaKvi c×wZi wecixZ| GB c×wZ‡Z m¤ú` I `vq hZ †ekx ¯’vqx Zv ZZ Av‡M †`Lvb nq| A_©vr ¯’vqx m¤ú` Av‡M Ges PjwZ m¤ú` c‡i Av‡m| †Zgwb, `xN©‡gqv`x `vq cÖ_g Ges PjwZ `vq †k‡l Av‡m|

m¤ú` I `v‡qi †kªYx wefv‡Mi cÖ‡qvRb : wewfbœ m¤ú‡ì cÖK…wZ, eënvi Ges D‡Ïk¨ wewfbœ iK‡gi| †Kvb& m¤ú` ZvovZvwo bM‡` i~cvš—i Kiv hv‡e Ges †Kvb m¤ú` ¯’vqxfv‡e eënvi Kiv n‡e Zv Rvbv _vK‡j wewfbœ †kªYxi m¤ú‡ì eë¯’vcbvI mnR n‡e Ges c&ª‡Z¨KwUi Dci c„_Kfv‡e †Rvi †`qv n‡e| †Zgwbfv‡e, wewfbœ `v‡qi cÖK…wZ I D‡Ïk¨ wfbœ| †Kvb& `vq ZvovZvwo Ges †Kvb& `vq †`wi‡Z cwi‡kva Kiv n‡e Zv Rvbv hvq Ges yB †kªYxi `v‡qi eë¯’vcbvI yB iK‡gi n‡e|

PjwZ m¤ú` : †h mKj m¤ú` m‡e©v”P GK eQ‡ii g‡a¨ eëmv‡qi ¯^vfvweK cÖwµqvq bM` A‡_© i~cvš—i‡hvM¨ ZvnvB PjwZ m¤ú`| †hgb: bM` I e¨vs‡K Rgv, †`bv`vi, gRy cY¨ BZ¨vw`|

¯’vqx m¤ú` : G mKj m¤ú` `xN©Kvj a‡i eëmv‡q eëüZ nq| G ¸‡jv weµ‡qi Rb¨ µq Kiv nq bvB| Rwg, `vjvb‡KvVv, hš¿cvwZ, AvmevecÎ BZ¨vw` ¯’vqx m¤ú‡ì D`vniY |

PjwZ `vq : †h `vq GK eQ‡ii g‡a¨ cwi‡kva n‡e Zv PjwZ `vq ev ¯^í‡gqv`x `vq| †hgb : cvIbv`vi, e‡Kqv LiP BZ¨vw`|

`xN©‡gqv`x `vq : †h `vq `xN© mg‡qi Rb¨ †bqv n‡q‡Q Zv ¯’vqx ev `xN©‡gqv`x `vq| †hgb: †gqv`x e¨vsK FY, eÜKx FY BZ¨vw`|

Avw_©K weeiYx

142

cY¨ µq weµqKvix eëmv‡q bvg Avw_©K Ae¯’vi weeiYx

...........mv‡ji ..........Zvwi‡Li m¤ú` mgyn UvKv UvKv UvKv

PjwZ m¤ú`: bM` I e¨vsK Rgv †`bv`vi ev`: Abv`vqx cvIbv mwÂwZ cÖvc¨ wej AeëüZ gwbnvwi cÖvc¨ Avq AM&ªxg cÖ Ë LiP mgvcbx gRy cY¨

†gvU PjwZ m¤ú``xN© †gqv`x wewb‡qvM : wewb‡qvM ¯’vqx m¤ú`: AvmevecÎ ev` cywÄf~Z AePq Awdm miÄvg ev` cywÄf~Z AePq hš¿cvwZ ev` cywÄfyZ AePq f~wg I `vjvb ev` cywÄf~Z AePq

†gvU ¯’vqx m¤ú` †gvU m¤ú`

`vqmg~n I gvwjKvbv ¯^Z¡ ¯^í‡gqv`x `vq: cvIbv`vi/eëmvwqK FY cÖ‡`q wej e‡Kqv LiP e¨vsK RgvwZwi³

†gvU PjwZ `vq`xN©‡gqv`x `vq: e¨vsK FY / eÜKx FY

†gvU `vqg~jab (mgvcbx DØ„Ë)

†gvU `vq I gvwjKvbv m¦Z¡

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Avw_©K weeiYx cÖ¯‘ZKi‡Y wnmveweÁv‡bi bxwZgvjvi cÖ‡qvM wek` Avq weeiYx Ges Avw_©K Ae¯’vi weeiYx cÖ ‘ZKi‡Y wnmveweÁv‡bi wKQy wbqg-bxwZ gvbv nq| mwVKfv‡e jvf-¶wZ Ges m¤ú` I `vq-†`bvi cwigvY wbi~cY Ki‡Z n‡j GB wbqg-bxwZ AbymiY Aek¨ KiYxq|

wnmveweÁvb

143

1) eëmvwqK ¯^Z¡v bxwZ (Entity) : eëmv‡qi gvwjK‡K eëmvq cÖwZôvb †_‡K c„_K we‡ePbv Kiv nq| ZvB gvwj‡Ki bv‡g wnmve bv †i‡L eëmvq cÖwZôv‡bi bv‡g hveZxq wnmve ivLv nq| GRb¨ gvwjK KZ…©K cÖ Ë g~jab eëmv‡qi GKwU `vq| GKB Kvi‡Y gvwjK KZ©„K D‡Ëvjb Zuvi wbR¯^ LiP hv Zuvi g~ja‡bi cwigvY Kwg‡q †`q|

2) Pjgvb cÖwZôvb aviYv (Going Concern) : G aviYv Abyhvqx wKQz wbw ©ó †gqv`x cÖwZôvb Qvov Ab¨vb¨ cÖwZôvbmg~n Awbw ©óKvj a‡i Pjgvb _vK‡e e‡j a‡i ‡bqv nq| A_©vr cÖwZôvbwU eQ‡ii ci eQi Pj‡e Ges fwel¨‡Z G eëmv eÜ Kivi †Kvb cwiKíbv †bB| GB bxwZi Kvi‡Y Avq I e¨q‡K g~jab I gybvdv RvZxq `yB †kÖYx‡Z fvM Kiv nq| g~jab RvZxq AvB‡Ugmg~n Øviv Avgiv Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kwi| ZvB ¯’vqx m¤úwËi †¶‡Î Zvi RxebKvj ch©šÍ cÖwZ eQi AePq ai‡Z nq| GB bxwZ bv _vK‡j Avw_©K Ae¯’vi weeiYx cÖ ‘Z Kiv m¤¢e nZ bv Ges AePq aiviI cÖ‡qvRb nZ bv|

3) wnmveKvj aviYv (Periodicity) : Pjgvb bxwZ Abyhvqx eëmv‡qi wbw`©ó †Kvb Avqy¯‹vj bvB| wKš—y Avw_©K Ae¯’v Rvb‡Z Awbw`©óKvj A‡c¶v Kiv hvq bv| ZvB cÖwZ eQiB Avw_©K Ae¯’v Rvbvi Rb¨ wek` Avq weeiYx I Avw_©K Ae¯’vi weeiYx cÖ ‘Z Kiv nq| cÖwZôv‡bi Abš— Avqy®‹vj‡K ¶z`ª ¶z`ª mgvb As‡k fvM K‡i †bqv nq| GB GK GKwU fvM‡K wnmveKvj e‡j| wnmveKvj mvaviYZ GK eQi †gqv`x nq|

4) e‡Kqv aviYv (Accrual) : Avq weeiYx ïay bM` cÖvwß I bM` cÖ v‡bi Dci wfwË K‡i cÖ ‘Z nq bv| e‡Kqv aviYvi Dci wfwË K‡i wek` Avq weeiYx ˆZix Kiv nq| cÖ Ë Li‡Pi mv‡_ e‡Kqv LiP Ges cÖvß Av‡qi mv‡_ cÖvc¨ Avq †hvM K‡i wek` Avq weeiYx‡Z †`Lv‡bv nq| c¶vš—‡i, AwMÖg Avq I e¨q‡K mswk−ó wnmve LvZ †_‡K ev` w`‡q †`Lv‡bv nq| A_©vr wnmve mv‡ji Rb¨ Avq ev e¨‡qi cwigvY KZ †mwUB gyL¨, H Avq eve` KZ bM‡` cvIqv †Mj ev H e¨q eve` KZ bM‡` †`qv nj †mwU gyL¨ bq|

5) i¶bkxjZvi bxwZ (Conservitism) : GB bxwZ Abyhvqx gybvdv wbb©‡q i¶bkxj n‡Z n‡e A_©vr hZ`yi m¤¢e gybvdv Kg †`Lv‡Z n‡e| ZvB fwel¨‡Zi m¤¢ve¨ mKj e¨q I ¶wZ‡K Avq weeiYx‡Z wjwce× Kiv nq| wKš—y Av‡qi †¶‡Î m¤¢vebv _vK‡j Pj‡e bv eis wbwðZ n‡Z n‡e, wbwðZ Avq‡KB Avq weeiYx‡Z †`Lv‡bv n‡e| m¤¢ve¨ Av‡qi Dci wfwË K‡i hw` gvwjK bxU jv‡fi Ask wb‡q hvb Ges H m¤¢ve¨ Avq hw` Avm‡j bv N‡U Z‡e gvwjK cÖK…Zc‡¶ g~jabB †f‡½ †dj‡jb hv eëmv‡qi Rb¨ ¶wZKi| i¶bvkxj bxwZi Rb¨ m¤¢ve¨ Avbv`vqx cvIbv ¶wZ wnmv‡e †`Lvb nq| Avi mgvcbx gRy‡ì evRvi g~~j¨ µq g~‡jï †P‡q †ekx n‡jI †mwU †`Lv‡bv nq bv eis †hwU Kg †mB g~j¨B †`Lvb nq|

6) µqg~j¨ bxwZ (Cost Price) : GB bxwZ Abyhvqx ¯’vqx m¤ú`mg~n †h g~‡j¨ µq Kiv n‡qwQj †mB g~‡j¨B cÖwZ eQi Avw_©K Ae¯’vi weeiYx†Z †`Lv‡bv nq| evRvi g~‡j¨ †`Lv‡bv nq bv KviY ¯’vqx m¤ú` wewµi Rb¨ bq eis `xN©Kvj eëmv‡q eënv‡ii Rb¨ µq Kiv nq| µq g~j¨ ej‡Z m¤úwË AR©‡b cÖ Ë A_© I eënvi Dc‡hvMx Kivi Rb¨ Avbylvw½K LiP Dfq‡K eySvq|

7) mvgÄm¨Zv bxwZ (Consistency) : GB bxwZ Abymv‡i wnmveweÁv‡bi wnmve mg~n cÖ‡Z¨K eQ‡i GKB c×wZ AbymiY K‡i cÖ¯ÍyZ Kiv nq| GB eQi GK c×wZ Ges Av‡iK eQi Ab¨ c×wZ GB bxwZ AbymiY Ki‡j wewfbœ eQ‡i wnmvemg~‡ni mwVK Zzjbv Kiv hvq bv| d‡j eëmv‡qi Avw_©K Ae¯’vi cwieZ©‡bi mwVK wPÎ cvIqv hvq bv|

Avw_©K weeiYx

144

8) e¯‘wbôZv aviYv (Materiality) : wnmveweÁv‡b e¯‘wbôZv cÖ_v ej‡Z wnmvei¶‡Ki Ávb, AwfÁZv I eyw×gËvi Øviv †jb‡`bmg~n wnmvefz³KiY Kiv‡K eySvq| wnmvei¶K‡K cÖvmw½KZv I AcÖvmw½KZv wePvi K‡i wnmv‡ei eB‡Z †jb‡`b wjwce× Ki‡Z nq| D`vni‡Yi gva¨‡g welqwU eySv‡bv †h‡Z cv‡i- cÖwZôvb †Kvb ¯’vqx m¤ú` hv `xN©w`b eënvi n‡e ¯^íg~‡jï wewbg‡q µq Kij| wnmvei¶K D³ µq‡K m¤ú` wnmv‡e wjwce× bv K‡i LiP ¯î~c wjwce× Ki‡eb| †hgb-Nwo, ÷¨vcjvi, cvwÂs †gwkb, K¨vjKz‡jUi cÖf…wZ eëmv‡q `xN©w`b eënvi nq wKš—y G‡ì g~j¨ A‡c¶vK…Z Kg nIqvq m¤ú‡ì Aš—f©y³ bv K‡i mswk −ó wnmve eQ‡ii LiP wnmv‡e wjwce× Ki‡Z n‡e|

Avw_©K weeiYx cÖ¯‘ZKi‡b we‡eP¨ mgš^qmg~n : †h mg‡qi Rb¨ Avw_©K weeiYx cÖ¯‘Z Kiv nq †m mg‡qi mKj e¨q cwi‡kvwaZ Ges Acwi‡kvwaZ DfqB Avw_©K weeiYx‡Z †`Lv‡Z n‡e| †Zgwbfv‡e, Avq hv cvIqv †M‡Q Ges cvIbv i‡q‡Q DfqB wnmvef~³ Ki‡Z n‡e| Z‡e Av‡Mi eQi Ges c‡ii eQ‡ii †Kvb Avq-e¨q PjwZ eQ‡ii Avq e‡j MY¨ Kiv hv‡e bv| Avgiv Rvwb †iIqvwg‡ji wnmveN‡ii e¨v‡jÝmg~n wb‡q Avw_©K weeiYx cÖ ‘Z Kiv nq| Z‡e wewfbœ Kvi‡Y wKQy wnmveLvZ mswk −ó eQ‡ii Rb¨ c~Y©v½ (up-to-date) bvI n‡Z cv‡i| †iIqvwgj cÖ ‘Z Kivi ci hLb GB AvB‡Ug¸‡jv aiv co‡e ZLb H wnmveLvZ‡K c~Y©v½ (mswk−ó eQi msµvšÍ) K‡i Zzjvi Rb¨ mgš^q Rv‡e`v †`qv nq|

e‡Kqv e¨q : †iIqvwgj cÖ ‘Z Kivi ci †`Lv †Mj †h 500 UvKv gRyix e‡Kqv Av‡Q| ZLb e‡Kqv aviYv Abyhvqx GB 500 UvKv wek` Avq weeiYx‡Z e¨q wnmv‡e †`Lv‡Z n‡e KviY GwU eZ©gvb eQ‡ii LiP Ges mgcwigvY UvKv Avw_©K Ae¯’vi weeiYx‡Z PjwZ `vq wnmv‡e †`Lv‡Z n‡e KviY GwU `ª“Z cwi‡kva Ki‡Z n‡e|

AwMÖg cÖ`Ë e¨q : eQ‡ii †k‡l Rvbv †Mj 800 UvKv evoxfvov AMÖxg †`qv n‡q‡Q| wnmve Kvj aviYv Abyhvqx GB 800 UvKv wek` Avq weeiYx‡Z evoxfvov wnmve LvZ †_‡K ev` n‡e KviY GwU eZ©gvb wnmve mvj msµvš— bq Ges mgcwigvY UvKv Avw_©K Ae¯’vi weeiYx†Z PjwZ m¤ú` wnmv‡e †`Lv‡Z n‡e Kvib G UvKv †ekx †`qv n‡q‡Q hv Ab¨vb¨ m¤úwËi gZ fwel¨‡Z myweav cÖ vb Ki‡e|

cÖvc¨ Avq ev e‡Kqv Avq : eQ‡ii †k‡l Rvbv ‡Mj †h wewb‡qv‡Mi Dci my` 600 UvKv eZ©gvb mv‡j AwR©Z n‡q‡Q wKš—y GLbI cvIqv hvqwb| ZLb wnmve Kvj aviYv Abyhvqx GB 600 UvKv wek` Avq weeiYx‡Z Avq Ges Avw_©K Ae¯’vi weeiYx‡Z PjwZ m¤ú‡` cÖvc¨ my bv‡g †`Lv‡Z n‡e|

AMÖxg cÖvß Avq : aiv hvK PjwZ eQ‡ii †iIqvwg‡j evox fvov eve` Avq 10,000 UvKv †`qv Av‡Q| wKš—y Gi g‡a¨ 3,000 UvKv cieZx© eQi eve` AwMÖg Av`vq n‡q‡Q| G‡¶‡Î, wek` Avq weeiYx‡Z 10,000 UvKv †_‡K 3,000 UvKv ev` w`‡q eZ©gvb eQ‡i 7,000 UvKv evox fvov Avq †`Lv‡Z n‡e Ges 3,000 UvKv Avw_©K Ae¯’vi weeiYx‡Z `vq wnmv‡e †`Lv‡Z n‡e KviY GwU cvIqv †M‡Q hvi Rb¨ †mev cÖ vb Ki‡Z n‡e A_ev cieZ©x eQ‡ii Av‡qi mv‡_ mgš^q n‡e|

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gvwjK KZ…©K cY¨ D‡Ëvjb : eQ‡ii †k‡l Rvbv †Mj gvwjK Zuvi e¨w³MZ eënv‡ii Rb¨ 4,000 UvKvi cY¨ eëmvq †_‡K eënvi K‡i‡Qb| GwU eëmv‡qi bq eis gvwj‡Ki e¨w³MZ LiP| ZvB Avq weeiYx‡Z cY¨ µq wnmve †_‡K 4,000 UvKv D‡Ëvjb bv‡g ev` hv‡e Ges Avw_©K Ae¯’vi weeiYx‡Z mgcwigvY UvKv w`‡q gvwj‡Ki g~jab K‡g hv‡e|

AePq : eëmv‡q eënv‡ii d‡j ¯’vqx m¤ú` †hgb `vjvb‡KvVv, hš¿cvwZ BZ¨vw` ¶q cÖvß nq| GB ¶q ev ¶wZ AePq bv‡g wek` Avq weeiYx‡Z cwiPvjb e¨q wnmv‡e †`Lvb nq| aiv hvK †iIqvwg‡j hš¿cvwZ 80,000 UvKv| eQ‡i 15% nv‡i hš¿cvwZi Dci AePq wnmvefy³ Ki‡Z n‡e| G‡¶‡Î (80,000 × 15%) 12,000 UvKv AePq bv‡g wek` Avq weeiYx‡Z e¨q wnmv‡e †`Lv‡Z n‡e| mgcwigvY UvKv Avw_©K Ae¯’vi weeiYx†Z cywÄf~Z AePq bv‡g hš¿cvwZ †_‡K ev` w`‡q †`Lv‡Z n‡e|

wek` Avq weeiYx UvKv cwiPvjb e¨q: hš¿cvwZi AePq

12,000

Avw_©K Ae¯’vi weeiYx UvKv UvKv ¯’vqx m¤ú`: hš¿cvwZ (Ñ) cywÄf~Z AePq

80,00012,000

68,000

Abv`vqx cvIbv : †`bv`vi‡ì g‡a¨ †Kn †`Dwjqv n‡Z cv‡ib ev Ab¨ Kvi‡b cvIbv Abv`vqx _vK‡Z cv‡i| eëmv‡qi GB ¶wZ‡K Abv`vqx cvIbv e‡j| aiv hvK †iIqvwg‡j 50,000 UvKv †`bv`vi wnmve| eQ‡ii †k‡l Rvbv †Mj †h GKRb †`bv`vi †_‡K 1000 UvKv Avi KLbI cvIqv hv‡e bv| ZvB GwU ¶wZ wnmv‡e wek` Avq weeiYx‡Z †`Lv‡Z n‡e Ges `yÕZidv `vwLjv Abyhvqx mgcwigvY UvKv Avw_©K Ae¯’vi weeiYx†Z Abv`vqx cvIbv bv‡g †`bv`vi †_‡K ev` w`‡q †`Lv‡Z n‡e|

Abv`vqx cvIbv mwÂwZ : †`bv`vi †_‡K wbwðZ Abv`vqx cvIbv ev` †`qvi ci Aewkó †`bv`vi‡ì wKQy Ask cieZ©x‡Z Av`vq bvI n‡Z cv‡i| GwU m¤¢ve¨ ¶wZ hv wek` Avq weeiYx‡Z Abv`vqx cvIbv mwÂwZ ev m¤¢ve¨ Abv`vqx cvIbv bv‡g †`Lvb nq Ges i¶YkxjZvi bxwZ Abyhvqx Avw_©K weeiYx‡Z †`bv`vi †_‡K ev` nq| D`vniY- aiv hvK, †iIqvwg‡j †`bv`vi wnmve 50,000 UvKv Ges Abv`vqx cvIbv mwÂwZi cÖviw¤¢K DØ„Ë 2,000 UvKv| GKRb †`bv`vi †_‡K 1,000 UvKv Avi KLbI cvIqv hv‡e bv| Dciš—y, Aewkó †`bv`v‡ii 5% Av`vq bvI n‡Z cv‡i| Abv`vqx cvIbv I Abv`vqx cvIbv mwÂwZ, wek` Avq weeiYx Ges Avw_©K Ae¯’vi weeiYx‡Z †`Lvb n‡jv :

Avw_©K weeiYx

146

wek` Avq weeiYx‡Z: Abv`vqx cvIbv (+) bZzb Abv`vqx cvIbv mwÂwZ {(50,000-1,000) × 5%} (Ñ) cyivZb Abv`vqx cvIbv mwÂwZ (cÖv: DØ„Ë)

1,000 2,450 3,450 2,000 1,450

Avw_©K Ae¯’vi weeiYx‡Z : †`bv`vi ev` Abv`vqx cvIbv mwÂwZ

49,000 2,450

46,550

KvR : 2011 m‡b Abv`vqx cvIbv mwÂwZ cÖviw¤¢K e¨v‡jÝ 4,000 UvKv| eQ‡ii †k‡l †`bv`vi 60,000 UvKv| aiv nj G eQi †`bv`v‡ii 10% bvI cvIqv †h‡Z cv‡i| †`LvI: Avq weeiYx‡Z KZ ¶wZ †`Lvb n‡e Ges Avw_©K weeiYx‡Z Abv`vqx cvIbv mwÂwZ KZ n‡e|

wk¶v_©x‡ì myweav‡_© K‡qKwU m¤ú~Y© cÖ¯‘ZK…Z Avw_©K weeiYx cÖkœmnKv‡i D‡j −L Kiv n‡jv|

D`vnib :1 myg½j GÛ mÝ GKwU GKgvwjwK AvmevecÎ eëmvqx| Gi wnmvei¶K wb‡Pi †iIqvwgjwU cÖ ‘Z K‡i‡Qb|

†iIqvwgj 31 wW‡m¤î 2011

†WweU UvKv †µwWU UvKv cY¨ µq I weµq cY¨ †diZ †eZb Avš—t cwienb ewnt cwienb exgv wcªwgqvg weÁvcb LiP e¨s‡K Rgv g~jab †`bv`vi cvIbv`vi hš¿cvwZ Rwg 10% FY (2015 †Z cÖ‡`q) cywÄfyZ AePq-hš¿cvwZ Abv`vqx cvIbv mwÂwZ gRy cY¨ (1 Rvbyqvwi 2011)

1,47,0004,000

20,0002,000

8005,0002,500

15,000

7,000

2,80,0004,73,200

3,000

2,90,000 3,000

5,00,000

10,000

1,00,000 56,000

500

9,59,500 9,59,500

wnmveweÁvb

147

mgš^qmg~n : 1) mgvcbx gRy c‡Yï µqg~j¨ 5,000 UvKv I evRvi g~j¨ 4,000 UvKv 2) hš¿cvwZi AePq 10% ai‡Z n‡e| 3) gRyix 6,000 UvKv e‡Kqv Av‡Q| 4) exgvi wcÖwgqvg AMÖxg †`qv Av‡Q 2,500 UvKv| 5) m¤¢ve¨ Abv`vqx cvIbv 10% ai‡Z n‡e| 6) F‡bi my` e‡Kqv Av‡Q|

Rbve myg½j GÛ mÝ 2011 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ wek` Avq weeiYx Ges D³ Zvwi‡Li Avw_©K Ae¯’vi weeiYx cÖ ‘Z Ki|

mgvavb: myg½j GÛ mÝ wek` Avq weeiYx

2011 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ UvKv UvKv UvKv

bxU weµq: †gvU weµq ev`: †diZ ev`: wewµZ c‡Yï e¨q cÖviw¤¢K gRy` µq ev`: †diZ †hvM: Avš—tcwienb ev`: mgvcbx gRy`

†gvU gybvdv ev`: cwiPvjb e¨q †eZb †hvM: e‡Kqv ewn:cwienb weÁvcb LiP exgv LiP ev`: AM&ªxg AePq (2,80,000 10%) bZzb Abv`vqx cvIbv mwÂwZ (7,000 10%) ev`: cyivZb Abv`vqx cvIbv mwÂwZ (cÖvt DØ„Ë) cwiPvjb gybvdvev`: AcwiPvjb e¨q F‡bi my (1,00,000 10%)

bxU gybvdv

1,47,000(3,000)

1,44,0002,000

20,0006,000

5,000(2,500)

700500

2,90,000

4,000 3,000

1,46,000 (4,000)

26,000 800

2,500

2,500 28,000

200

2,86,000

1,45,0001,41,000

(60,000)81,000

(10,000)71,000

Avw_©K weeiYx

148

myg½j GÛ mÝ gvwjKvbv m¦Z¡¡¡ weeiYx

2011 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨

UvKv UvKv

g~jab (1/1/2011) †hvM : bxU gybvdv

gvwjKvbv m¦Z¡ (31/12/2011)

5,00,000 71,000

5,71,000

myg½j GÛ mÝ Avw_©K Ae¯’vi weeiYx

31 wW‡m¤^i 2011 Zvwi‡Li UvKv UvKv UvKv

PjwZ m¤ú` : bM` I e¨vsK †`bv`vi ev`: Abv`vqx cvIbv mwÂwZ AM&ªxg cÖ Ë exgv gRy cY¨

†gvU PjwZ m¤ú`¯’vqx m¤ú` : hš¿cvwZ ev`: cywÄfyZ AePq(56,000 + 28,000) Rwg


`vqmg~n I gvwj‡Ki ¯^Z¡vwaKvi ¯^í‡gqv`x `vq: cvIbv`vi my` e‡Kqv e‡Kqv gRyix

†gvU PjwZ `vq`xN©‡gqv`x `vq: FY (2015 mv‡j cÖ‡`q)

†gvU `vqg~jab (mgvcwb DØ„Ë)


7,000700

2,80,000

84,000

10,00010,0006,000

15,000

6,300 2,500 4,000

1,96,000 4,73,200

26,000

1,00,000

27,800

6,69,2006,97,000

1,26,0005,71,0006,97,000

wnmveweÁvb

149

D`vniY t 2 Rbve Rvnv½xi Avj‡gi 2010 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ wek` Avq weeiYx Ges D³ Zvwi‡Li Avw_©K Ae¯’vi weeiYx cÖ ‘Z Ki|

Rvnv½xi Avjg Gi †iIqvwgj

31 wW‡m¤î 2010 wnmv‡ei bvg †WweU UvKv †µwWU UvKv

cÖviw¤¢K gRy cY¨ µq I weµq gRywi Avš—t cwienb ewnt cwienb Kwgkb cÖvwß †eZb weÁvcb 10%wewb‡qvM nv‡Z bM` †`bv`vi I cvIbv`vi Avg`vwb ïé gwbnvwi Awdm LiP we y r LiP D‡Ëvjb I g~jab †diZ e¨vsK RgvwZwi³ Abv`vqx cvIbv evÆv AvmevecÎ hš¿cvwZ wewb‡qv‡Mi my e¨vsK RgvwZwi‡³i my`

30,00076,00010,0005,0008,000

24,00010,00020,0003,600

30,0007,0003,0006,0005,000

40,0007,000

8,000

1,00020,00070,000

1,000

1,57,000

500

19,500

1,70,0006,000

30,000

800

800

†gvU 3,84,600 3,84,600

mgš^q t K. gRy cY¨ (31/12/2010) 40,000 UvKv| L. Awdm LiP e‡Kqv 1,000 UvKv| M. AeëüZ gwbnvwi 500 UvKv| N. †eZb AwMÖg cwi‡kva 4,000 UvKv|

Avw_©K weeiYx

150

mgvavb t Rvnv½xi Avj‡gi wek` Avq weeiYx

2010 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ UvKv UvKv UvKv weµq ev`: †diZ ev` : weµxZ c‡Yï e¨q

cÖviw¤¢K gRy` cY¨ µq ev`: †diZ

Avš—t cwienb gRywi Avg`vwb ïé ev`: mgvcbx gRy` cY¨

†gvU gybvdv

†hvM : evÆv cÖvwß Kwgkb cÖvwß

ev` : cwiPvjb e¨q ewnt cwienb

†eZb ev`: AwMÖg

weÁvcb gwbnvwi ev`: AeëüZ Awdm LiP †hvM: e‡Kqv we y r LiP Abv`vqx cvIbv evÆv cÖ vb

cwiPvjb gybvdvAcwiPvjb Avq : wewb‡qv‡Mi my †hvM: cÖvc¨ my`

AcwiPvjb e¨q: e¨vsK RgvwZwi‡³i my`

bxU AcwiPvjb AvqbxU gybvdv

76,000-6,000

24,000-4,000

3,000-500

6,0001,000

8001,200

15,7000-7,000

30,000

70,0005,000

10,0007000

1,22,000-40,000

800500

8,000

20,00010,000

2,500

7,0005,0008,0001,000

2,000

(1,000)

1,50,000

82,00068,000

1,30069,300

(61,500)7,800

1,0008,800

wnmveweÁvb

151

Rvnv½xi Avj‡gi gvwjKvbv m¦Z¡¡ weeiYx

2010 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ UvKv UvKv

g~jab (1/1/2010) (+) bxU jvf (Ñ) D‡Ëvjb

gvwjKvbv m¦Z¡ (31/12/2010)

1,70,000 8,800

1,78,800(40,000)

1,38,800

Rvnv½xi Avj‡gi Avw_©K Ae¯’vi weeiYx 31 wW‡m¤î 2010

m¤ú` UvKv UvKv PjwZ m¤ú` : nv‡Z bM` †`bv`vi AeëüZ gwbnvix AwMÖg †eZb cÖ`vb wewb‡qv‡Mi Abv`vqx my mgvcbx gRy cY¨

†gvU PjwZ m¤ú`wewb‡qvM : 10% wewb‡qvM ¯’vqx m¤ú` : AvmevecÎ hš¿cvwZ

†gvU ¯’vqx m¤ú`†gvU m¤ú`

`vqmg~n I gvwj‡Ki ¯^Ë¡vwaKvi PjwZ `vq: cvIbv`vi e¨vsK RgvwZwi³ Awdm LiP e‡Kqv

†gvU PjwZ `vqg~jab (mgvcwb DØ„Ë)

†gvU `vq I gvwjKvbv m¦Z¡¡

3,60030,000

5004,0001,200

40,000

20,000

20,00070,000

19,50030,0001,000

79,300

20,000

90,0001,89,300

50,5001,38,8001,89,300

Avw_©K weeiYx

152

D`vniY t 3 kIKZ †UªWv‡m©i wb‡gœv³ †iIqvwgj I mgš^qmg~n we‡ePbvc~e©K 2011 mv‡ji 31 gvP© Zvwi‡L mgvß eQ‡ii wek` Avq weeiYx Ges D³ Zvwi‡Li Avw_©K Ae¯’vi weeiYx cÖ ‘Z Ki :

†iIqvwgj 31 gvP© 2011

wnmv‡ei bvg †WweU UvKv †µwWU UvKv

nv‡Z bM`

e¨vsK Rgv

cÖvc¨ wej I cÖ‡`q wej

g~jab

cÖviw¤¢K gRy cY¨

µq I weµq

weµq evÆv I µq evÆv

†`bv`vi

cvIbv`vi

AvmevecÎ weµqRwbZ gybvdv

weÁvcb

†eZb

cwienb

Abv`vqx cvIbv

Abv`vqx cvIbv mwÂwZ

Kwgkb

BRviv m¤ú` (5 eQi)

AvmevecÎ

Awdm miÄvg

D‡Ëvjb

8,200

11,000

3,500

11,000

35,000

3,000

22,000

7,000

10,000

1,000

2,000

300

30,000

4,000

5,000

32,000

2,000

1,00,000

58,000

2,000

20,000

1,000

1,500

500

1,85,000 1,85,000 mgš^q :

K. mgvcbx gRy cY¨ 20,000 ; L. 2 gv‡mi †eZb e‡Kqv i‡q‡Q; M. †`bv`v‡ii AviI 1,000 UvKv Av`vq‡hvM¨ bq; N. weÁvcb LiP 2 eQ‡ii Rb¨ cwi‡kvwaZ;

AvmevecÎ I Awdm miÄv‡gi Dci 5% AePq ai‡Z n‡e|

wnmveweÁvb

153

mgvavb : kIKZ †UªWv‡m©i wek` Avq weeiYx

2011 mv‡ji 31 gvP© Zvwi‡L mgvß eQ‡ii UvKv UvKv UvKv

weµq ev`: weµq evÆv ev` : weµxZ c‡Y¨i e¨q

cÖviw¤¢K gRy µq ev`: µq evÆv †hvM: cwienb ev`: mgvcYx gRy` cY¨

†gvU gybvdv

†hvM: Kwgkb cÖvwß ev` : cwiPvjb e¨q weÁvcb

ev`: wejw¤^Z (2

1)

†eZb †hvM: e‡Kqv

Abv`vqx cvIbv †hvM: bZzb Abv`vqx cvIbv ev`: cyivZb Abv`vqx cvIbv mwÂwZ

BRviv m¤ú` Ae‡jvcb (51

)

AePqÑAvmevecÎ AePqÑAwdm miÄvg

cwiPvjb gybvdvAcwiPvjb Avq : AvmevecÎ weµq RwbZ gybvdv AcwiPvjb e¨q : Kwgkb cÖ`vb

bxU AcwiPvjb Avq bxU gybvdv

35,000-2,000

7,000

-3,500

10,0002,000

2,0001,0003,000-1,500

200250

58,000 -3,000

11,000

33,000 1,000

45,000 -20,000

3,500

12,000

1,500

6,000

450

1,000

-300

-300

55,000

-25,00030,000

50030,500

-23,4507,050

7007,750

Avw_©K weeiYx

154

kIKZ †UªWv‡m©i gvwjKvbv m¦Z¡¡ weeiYx

2011 mv‡ji 31 gvP© Zvwi‡L mgvß eQ‡ii UvKv UvKv

g~jab (1.4.2010) (+) bxU jvf (Ñ) D‡Ëvjb

gvwjKvbv m¦Z¡ (31/03/2011)

1,00,000 7,750

1,07,750-32,000

77,750

kIKZ †UªWv‡m©i Avw_©K Ae¯’vi weeiYx, 31 gvP© 2011

m¤ú` UvKv UvKv UvKv PjwZ m¤ú` : nv‡Z bM` e¨vsK Rgv cÖvc¨ wej †`bv`vi ev`: bZzb Abv`vqx cvIbv

mgvcwb gRy` cY¨ †gvU PjwZ m¤ú`

Ab¨vb¨ m¤ú` : wejw¤^Z weÁvcb ’vqx m¤ú` :

BRviv m¤ú` ev`: Ae‡jvcb AvmevecÎ ev`: cywÄf~Z AePq Awdm miÄvg ev`: cywÄf~Z AePq

†gvU ’vqx m¤ú` †gvU m¤ú`

`vqmg~n I gvwj‡Ki m¦Z¡¡vwaKvi PjwZ `vq : cÖ‡`q wej cvIbv`vi e‡Kqv †eZb

†gvU PjwZ `vq g~jab (mgvcbx DØ„Ë)

†gvU `vq I gvwjKvbv m¦Z¡¡

22,000-1,000

30,000-6,000

4,000-200

5,000-250

8,20011,0003,500

21,00020,000

24,000

3,800

4,750

2,00020,0002,000

63,700

3,500

32,55099,750

24,00077,75099,750

wnmveweÁvb

155

D`vniY : 4 dvinvbv Av³v‡ii wb‡gœv³ †iIqvwgj I mgš^qmg~n we‡ePbvc~e©K 2011 mv‡ji 30 Ryb mgvß eQ‡ii wek` Avq weeiYx Ges D³ Zvwi‡Li Avw_©K Ae¯’vi weeiYx cÖ ‘Z Ki :

†iIqvwgj 30 Ryb 2011

wnmv‡ei bvg †WweU UvKv †µwWU UvKv †`bv`vi I cvIbv`vi `vjvb‡KvVv mvaviY mwÂwZ nv‡Z bM` g~jab D‡Ëvjb cÖviw¤¢K gRy cY¨ µq I weµq `vjv‡bi †givgZ RvnvR fvov ïé WK PvR© †eZb I gRyix mvaviY LiP e¨vsK RgvwZwi³ exgv wcÖwgqvg Kz&FY I KzFY mwÂwZ weÁvcb wk¶vbexk fvZv g~ja‡bi my` D‡Ëvj‡bi my` ågY LiP Dcfvov AvqKi

20,00070,000

18,600

35,00030,00084,000

2,6004,0001,0001,700

18,0005,000

1,5003,0005,5003,600

10,000

3,000

5,000

37,000

10,000

1,00,000

1,54,000

3,000

2,500

4,000

11,000

3,21,500 3,21,500

mgš^q :

K. e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb 1,000 UvKv wnmvefy³ nqwb| L. AwjwLZ Avš—t †diZ I ewnt †diZ h_vµ‡g 4,000 I 2,000 UvKv| M. exgv wcÖwgqvg 2011 mv‡ji 30 †m‡Þ¤^i ch©š— cwi‡kvwaZ| [GK eQ‡ii Rb¨] N. Ae¨eüZ gwbnvix 1,000 UvKv Ges 1 gv‡mi Dcfvov Abv`vqx| O. †`bv`v‡ii 2,000 UvKv Ae‡jvcb Ki Ges Aewkó †`bv`v‡ii 10% m‡›`nRbK cvIbv mwÂwZ ivL‡Z

n‡e| P. mgvcYx gRy` cY¨ 40,000 UvKv|

Avw_©K weeiYx

156

mgvavb : dinvbv Av³v‡ii wek` Avq weeiYx

2011 mv‡ji 31 gvP© Zvwi‡L mgvß eQ‡ii UvKv UvKv UvKv

weµq ev`: Avš—t †diZ ev` : weµxZ c‡Y¨i e¨q cÖviw¤¢K gRy cY¨ µq ev`: cY¨ D‡Ëvjb ev`: ewnt †diZ

RvnvR fvov ïé WK PvR© ev`: mgvcwY gRy cY¨

†gvU gyybvdv ev` : cwiPvjb e¨q `vjv‡bi †givgZ †eZb I gRywi mvaviY LiP ev`: Ae¨eüZ

exgv wcÖwgqvg ev`: AwMÖg KzFY †hvM: bZzb KzFY †hvM: bZzb FY mwÂwZ ev`: cyivZb FY mwÂwZ

weÁvcb ågY LiP

cwiPvjb gybvdv

84,000-1,00083,000-2,000

5,000

-1,000

1,500-3753,0002,0005,0001,4006,400

-2,500

1,54,000 -4,000

30,000

81,000 4,000 1,000 1,700

1,17,700 -40,000

2,600 18,000

4,000

1,125

3,900 5,500 3,000

1,50,000

77,70072,300

38,12534,175

wnmveweÁvb

157

AcwiPvjb Avq : D‡Ëvj‡bi my Dcfvov ‡hvM: cÖvc¨

AcwiPvjb e¨q : wk¶vbexk fvZv g~ja‡bi my

bxU AcwiPvjb AvqbxU gybvdv

11,0001,000

3,60010,000

4,000

12,000 16,000

(13,600) 2,40036,575

dinvbv Av³v‡ii gvwjKvbv m¦Z¡ weeiYx

2011 mv‡ji 31 gvP© Zvwi‡L mgvß eQ‡ii UvKv UvKv

cÖviw¤¢K g~jab †hvM: bxU gybvdv

ev`: D‡Ëvjb : bM` cY¨ ev`: AvqKi

mvaviY mwÂwZ

gvwjKvbv m¦Z¡ (31/03/2011)

1,00,000 36,575

35,000 1,000

1,36,575

-36,0001,00,575

-5,00095,57510,000

1,05,575dvinvbv Av³v‡ii

Avw_©K Ae¯’vi weeiYx, 31 gvP© 2011 m¤ú` UvKv UvKv UvKv

PjwZ m¤ú` : nv‡Z bM` †`bv`vi (Ñ) Avš—: †diZ (Ñ) bZzb KzFY (Ñ) bZzb KzFY mwÂwZ

cÖvc¨ Dcfvov exgv wcÖwgqvg AwMÖg

20,000(4,000)16,000(2,000)14,000(1,400)

18,600

12,6001,000

375

Avw_©K weeiYx

158

Ae¨eüZ gwbnvwi mgvcwb gRy cY¨

†gvU PjwZ m¤ú` ¯’vqx m¤ú` : `vjvb‡KvVv


`vqmg~n I gvwj‡Ki ¯^Ë¡vwaKvi PjwZ `vq : cvIbv`vi (Ñ) ewnt †diZ e¨vsK RgvwZwi³

†gvU PjwZ `vqg~jab (31/03/2011)


37,000(2,000)

1,00040,000

70,000

350003000

73,575

70,0001,43,575

380001,05,5751,43,575

D`vniY : 5: mybxj P› ª ivq-Gi †iIqvwgj: 31 wW‡m¤^i 2012

wnmv‡ei bvg ‡WweU UvKv ‡µwWU UvKv 10% eÜKx FY (1/7/12) 12% mÂqcÎ e¨vsK Rgv nv‡Z bM` g~jab (1/1/12) †gvUi Mvox Awdm miÄvg hš¿cvwZ D‡Ëvjb †`bv`vi I cvIbv`vi wk¶vbexk †mjvgx AwZwi³ g~jab (1/7/12) AwMÖg fvov gwbnvwi e‡Kqv µq I weµq weµq cwienb F‡Yi my` †eZb LvRbv I Ki Abv`vqx cvIbv I Abv`vqx cvIbv mwÂwZ †diZ gRy` cY¨ (1/1/12)

20,00014,00025,000

2,00,00020,00030,00050,00035,000

3,000

85,0002,0003,000

24,0002,0001,0003,000

32,000

100000

180000

25,00015,00050,000

2,0001,70,000

6,0001,000

5,49,000 5,49,000

wnmveweÁvb

159

mgš^q :

K. mgvcbx gRy` c‡Yï µh g~j¨ 33,000 Ges evRvi g~j¨ 35,000 UvKv| L. wk¶vbwek †mjvgx 2 eQ‡ii Rb¨ Av`vq n‡q‡Q| M. K¨vk ev· n‡Z 500 UvKvi 2wU †bvU Pzwi n‡q‡Q, hv wnmvefy³ nqwb| N. g~ja‡bi Dci 5% my avh© Ki| O. PjwZ eQ‡i †gvU Abv`vqx cvIbvi cwigvY 3,000 UvKv | P. ¯’vqx m¤ú‡ì Dci 3% AePq avh© Ki‡Z n‡e|

mgvavb : mybxj P› ª ivqÑGi wek` Avq weeiYx

2012 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii m¤ú` UvKv UvKv UvKv

weµq ev`: †diZ

ev` : weµxZ c‡Yï e¨q cÖviw¤¢K gRy` µq ev`: †diZ ev`: mgvcbx gRy` cY¨

†gvU gybvdv ev` : cwiPvjb e¨q weµq cwienb †eZb LvRbv I Ki Abv`vqx cvIbv †hvM: bZzb Abv`vqx cvIbv ev`: cyivZb Abv`vqx cvIbv mwÂwZ ¯’vqx m¤ú‡ì AePq : †gvUi Mvwo Awdm miÄvg hš¿cvwZ

cwiPvjb gybvdv AcwiPvjb Avq : mÂqc‡Îi cÖvc¨ my` wk¶vbexk †mjvgx ev`: AwMÖg

85,000-1,000

1,0002,0003,000

-6,000

6,000600900

15,000-7,500

1,70,000 -3,000

32,000

84,000 1,16,000 -33,000

2,000 24,000 2,000

-3,000

7,500

2,400

7,500 9,900

1,67,000

-83,00084,000

-32,50051,500

Avw_©K weeiYx

160

AcwiPvjb e¨q : F‡Yi my` †hvM: e‡Kqv g~ja‡bi my K¨vk ev· n‡Z Pzwi

bxU AcwiPvjb Avq bxU gybvdv

3,0002,0005,000

10,2501,000

-16,250 -6,35045,150

mybxj P›`ª ivqÑGi

gvwjKvbv m¦Z¡ weeiYx 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii

UvKv UvKv cÖviw¤¢K g~jab †hvM: AwZwi³ g~jab †hvM: g~ja‡bi my` †hvM: bxU jvf ev`: D‡Ëvjb

gvwjKvbv m¦Z¡ (31/12/2012)

1,80,000 50,000

2,30,000 20,250

2,40,250 45,150

2,85,400-50,0002,35,400

mybxj P› ª ivqÑGi

Avw_©K Ae¯’vi weeiYx 31 wW‡m¤^i 2012

m¤ú` UvKv UvKv UvKv PjwZ m¤ú` : nv‡Z bM` ev`: Pzwi RwbZ ¶wZ e¨vsK Rgv †`bv`vi ev`: bZzb Abv`vqx cvIbv mÂqc‡Îi cÖvc¨ my` AwMÖg fvov mgvcbx gRy cY¨

†gvU PjwZ m¤ú`wewb‡qvM : mÂqcÎ

25,000-1,000

35,000-2,000

24,000 14,000

33,000 2,400 3,000

33,000

1,09,400

20,000

wnmveweÁvb

161

’vqx m¤ú` : †gvUi Mvwo ev`: cywÄf~Z AePq Awdm miÄvg ev`: cywÄf~Z AePq hš¿cvwZ ev`: cywÄf~Z AePq

†gvU ’vqx m¤ú` †gvU m¤ú`

`vqmg~n I gvwjKvbv m¦Z¡ PjwZ `vq : cvIbv`vi gwbnvwi e‡Kqv F‡Yi e‡Kqv my` AwMÖg wk¶vbexk †mjvgx

†gvU PjwZ `vq `xN©‡gqv`x `vq : 10% eÜKx FY

†gvU `vq

g~jab (31/12/2012) †gvU `vq I gvwjKvbv m¦Z¡

2,00,000

-6,000

20,000-600

30,000

-900

1,94,000

19,400

29,100

25,000 2,000 2,000 7,500

2,42,5003,71,900

36,500

1,00,000

1,36,500

2,35,4003,71,900

eëmv‡qi Avw_©K Ae¯’vi g~j¨vqb : wek` Avq weeiYx Ges Avw_©K Ae¯’vi weeiYx †_‡K Avgiv eëmv‡qi Avw_©K Ae¯’v Rvb‡Z cvwi †hgb jvf-¶wZ, ¯’vqx m¤ú`, PjwZ m¤ú`, PjwZ `vq, `xN©‡gqv`x `vq, g~ja‡bi cwigvY BZ¨vw`| wKš—y G Rvbv h‡_ó bq| KviY KZ jvf n‡q‡Q Zvi †P‡qI eo K_v KZ UvKv wewb‡qvM K‡i KZ jvf n‡q‡Q| †Zgwbfv‡e PjwZ m¤ú` Ges PjwZ `vq c„_Kfv‡e Rvbvi cvkvcvwk PjwZ m¤ú` PjwZ `v‡qi KZ ¸b, A_©vr eëmv‡qi PjwZ m¤ú` Øviv PjwZ `vq cwi‡kv‡ai ¶gZv KZUzKz| AZGe, eëmv‡qi Avw_©K Ae¯’v fvjfv‡e Rvb‡Z n‡j Avgv‡ì‡K wek` Avq weeiYx Ges Avw_©K Ae¯’vi weeiYxi GKwU wnmve Lv‡Zi mv‡_ Av‡iKwU wnmve Lv‡Zi Zzjbv Ki‡Z n‡e, A_v©r GKwU wnmveLvZ Ab¨ wnmve Lv‡Zi kZKiv KZ Ask (kZKiv nvi) A_ev GKwU wnmveLv‡Zi mv‡_ Ab¨ wnmveLv‡Zi AbycvZ †ei Ki‡Z n‡e| GB kZKiv nvi Ges AbycvZ wbY©q K‡i GKwU eëmv‡qi GKvwaK eQ‡ii Avw_©K Ae¯’vi Zzjbvg~jK g~j¨vqb Kiv m¤¢e| ïay ZvB bq, GKwU eëmv‡qi mv‡_ Ab¨ eëmv‡qi Avw_©K Ae¯’viI Zzjbv Kiv hvq| wb‡¤œ K‡qKwU AbycvZ we‡k−lY †`Lv‡bv n‡jv|

gybvdvi nvi: bxU gybvdv‡K Avgiv weµqjä A_© Ges wewb‡qvwRZ g~ja‡bi mv‡_ Zzjbv Ki‡Z cvwi| A_©vr bxU gybvdv I weµq jä A‡_©i kZKiv nvi Ges bxU Avq I wewb‡qvwRZ g~ja‡bi kZKiv nvi wbY©q Ki‡Z cvwi| GB kZKiv nvi †h

Avw_©K weeiYx

162

mv‡j †ewk †mB eQ‡ii gybvdv AR©‡bi ¶gZv Ab¨ eQ‡ii †P‡q fvj| †Zgwbfv‡e, GB kZKiv nvi †h eëmv‡qi †ekx †m eëmv‡qi gybvdv AR©‡bi ¶gZv Ab¨ eëmv‡qi †P‡q fv‡jv|

1| bxU gybvdvi nvi = 100weµq bxUgybvdv bxU

×

2| wewb‡qvwRZ g~ja‡bi Dci gybvdvi nvi = 100gyjab qvwRZwewb‡

gybvdv bxU×

G‡¶‡Î wewb‡qvwRZ gyjab=†gvU m¤úwË-(A¯úk©bxq m¤úwË+wewb‡qvM+PjwZ `vq)

PjwZ `vq cwi‡kva ¶gZv : PjwZ m¤ú` Ges PjwZ `v‡qi Zzjbv K‡i A_v©r PjwZ m¤ú` I PjwZ `v‡qi AbycvZ wbY©q K‡i Avgiv eëmv‡qi PjwZ `vq cwi‡kva ¶gZv Rvb‡Z cvwi| Gi Rb¨ mvavibZ `ywU AbycvZ wbY©q Kiv nq|

1) PjwZ AbycvZ = `vq PjwZ

úwËm¤ PjwZ

2) Zvij¨ AbycvZ= `vqPjwZ

LiP) AwMÖgcY¨ (gRy`-úwËm¤ PjwZ +

Zvij¨ AbycvZ wbY©‡q AwMÖg e¨q ev` w`‡Z nq KviY GwU Av`vq‡hvM¨ bq| cvkvcvwk gRy` cYÏ ev` †`qv nq †Kbbv GwUi Zvij¨ Ab¨vb¨ PjwZ m¤c†ì †_‡K Zzjbvg~jK fv‡e Kg| PjwZ AbycvZ Ges Zvij¨ AbycvZ mvaviYZ 2:1 nIqv fvj A_©vr PjwZ `vq cwi‡kv‡ai Rb¨ PjwZ m¤úwË kZKiv 50 fvM Av`vq n‡jI P‡j Ges Zvij¨ AbycvZ 1: 1 nIqv fv‡jv|

D`vniY:

ivYx G›UvicÖvBR Ges kªx‡jLv G›UvicÖvB‡Ri 2011 mv‡ji wnmve eB n‡Z wb‡gœv³ Z_¨vw` msM„nxZ :

ivYx G›UvicÖvBR (UvKv) kªx‡jLv G›UvicÖvBR (UvKv)†gvU gybvdv bxU gybvdv weµq wewb‡qvwRZ g~jab PjwZ m¤ú` PjwZ `vq gRy cY¨

10,0008,000

1,00,00060,0009,0005,000

1,000

15,0006,000

1,20,00080,00010,0006,0001,200

KiYxq: 1) `ywU eëmv‡qi bxU gybvdvi nvi I wewb‡qvwRZ g~ja‡bi Dci gybvdvi nvi 2) ywU eëmv‡qi PjwZ AbycvZ I Zvij¨ AbycvZ 3) ‡Kvb& eëmv‡qi Avw_©K Ae¯’v fv‡jv?

wnmveweÁvb

163

mgvavb : 1|

gybvdvi AbycvZ ivYx G›UvicÖvBR kªx‡jLv G›UvicÖvBR

1| bxU gybvdvi nvi =

100weµq bxUgybvdv bxU

×

1001000008000

× = 8%

1001200006000

× = 5%

2| wewb‡qvwRZ g~ja‡bi Dci gybvdvi nvi=

100gyjab qvwRZwewb‡ gybvdv bxU

×

100600008000

× = 13.3%

100800006000

× = 7.5%

2|

PjwZ `vq cwi‡kva AbycvZ ivYx G›UvicÖvBR kªx‡jLv G›UvicÖvBR

1| PjwZ AbycvZ = `vq PjwZ

úwËm¤ PjwZ 50009000

= 1.8 : 1 600010000

= 1.67 : 1

2| Zvij¨ AbycvZ =

`vq PjwZLiP) AwMÖgcY¨ (gRy`-úwËm¤ PjwZ +

50001000-9000

= 1.6 : 1

60001200-10000

= 1.46 : 1

3| ivbx G›UvicÖvB‡Ri Avw_©K Ae¯’v kªx‡jLv G›UvicÖvB‡Ri †P‡q fvj| ivbxi gybvdvi nvi 8% I 13.3%| kªx‡jLvi 5% I 7.5%| ivbxi Zvij¨ ev PjwZ `vq wgUv‡bvi ¶gZvI kªx‡jLvi †P‡q fvj| PjwZ Abycv†Zi Av`k© gvb mvavibZ 2:1 nq, A_©vr PjwZ `vq cwi‡kva K‡iI †hb h‡_ó UvKv nv‡Z _v‡K|

KvR: wb‡gœv³ Z_¨vw`i wfwË‡Z bxU gybvdvi AbycvZ, wewb‡qvwRZ g~ja‡bi Avq AbycvZ, PjwZ AbycvZ I Zvij¨ AbycvZ wbY©q Ki| †gvU gybvdv bxU gybvdv weµq

40,00018,000

1,20,000

wewb‡qvwRZ g~jab PjwZ m¤ú` PjwZ `vq mgvcbx gRy cY¨

1,00,00035,00020,0005,000

Avw_©K weeiYx

164

Abykxjbx eûwbe©vPwb cÖkœ : 1| cwiPvjb AvqÑ

i) AvmevecÎ weµq ii) av‡i cY¨ weµq iii) bM‡` cY¨ weµq wb‡Pi †KvbwU mwVK? K) i I ii L) i I iii M) ii I iii N) ii

2| †KvbwU mZ¨? K) gybvdv g~ja‡bi cwieZ©b NUvq L) gybvdv g~ja‡bi n«vm NUvq M) g~jab ïayB gybvdv †_‡K Av‡m N) gybvdv g~ja‡bi e„w× NUvq

3| †gvU gybvdv n‡jv- K) cwiPvjb gybvdv + cwiPvjb e¨q L) weµq Ñ µq M) wewµZ c‡Yï e¨q + cÖviw¤¢K gRy cY¨ N) bxU gybvdv Ñ cwiPvjbv e¨q

4| AcwiPvjb AvqÑ i) wewb‡qv‡Mi my ii) weµq iii) wk¶vbexk †mjvwg wb‡Pi †KvbwU mwVK? K) i I ii L) i I iii M) ii I iii N) ii

5| weµq 18,000 UvKv, cÖviw¤¢K gRy 2,500 UvKv, mgvcbx gRy 1,700 UvKv, µq 13,400 UvKv Ges µq cwienb 700 UvKv n‡j; wewµZ c‡Yï e¨q KZ?

K) 16600 UvKv L) 14,900 UvKv M) 15900 UvKv N) 18,300 UvKv

6| AePq n‡jvÑ K) ¯’vqx m¤ú‡ì µqK…Z g~j¨ L) cyivZb ¯’vqx m¤ú` weµqjã A_© M) eënv‡ii d‡j ¯’vqx m¤ú‡ì †h Ask ¶qcÖvß n‡q‡Q N) cyivZb ¯’vqx m¤ú‡ì cÖwZ¯’vcb e¨q

7| m¤¢ve¨ Abv`vqx cvIbv mwÂwZ ivLv nq hLbÑ K) †`bv`vi †`Dwjqv n‡q hvq L) †`bv`vi‡K Luy‡R cvIqv hvq bv M) †`bv`v‡ii wbKU cÖvc¨ A_© wbwðZ cvIqv hv‡e bv N) †`bv`v‡ii wbKU cÖvc¨ A_© Av`vq bvI n‡Z cv‡i

wnmveweÁvb

165

8| hw` wewµZ c‡Yï e¨q 20,000 UvKv Ges weµ‡qi Ici gybvdvi nvi 20% nq Z‡e weµqjã A‡_©i cwigvY KZ?

K) 24,000 UvKv L) 22,000 UvKv M) 25,000 UvKv N) 23,000 UvKv

9| hw` cÖviw¤¢K g~jab 70000 UvKv, mgvcbx g~jab 85000 UvKv, gvwj‡Ki Rb¨ D‡Ëvjb 15000 UvKv nq Z‡e gybvdv n‡eÑ

K) 30000 UvKv L) k~b¨ M) 15000 UvKv N) 1,40,000 UvKv

10| Kwei GÛ eªv`vm© Gi †gvU jvf nIqv m‡Ë¡I bxU ¶wZ nIqvi KviY Kx? K) LiP n«vm L) m¤ú` n«vm M) LiP e„w× N) m¤ú` e„w×

11| hLb wewµZ c‡Yï e¨q 16,000 UvKv Ges weµq g~‡jï Dci 20% gybvdv Kiv n‡j, weµ‡qi cwigvY n‡eÑ

K) 20,160 UvKv L) 13,600 UvKv M) 21,000 UvKv N) 20,000 UvKv

12| †KvbwU wek` Avq weeiYxi cwiPvjb e¨q? K) Awdm LiP L) gvwjK KZ©„K cY¨ D‡Ëvjb M) KuvPvgvj N) cY¨ µ‡qi fvov

13| cvIbv`vi Avw_©K Ae¯’vi weeiYxi †Kvb As‡k _v‡K? K) PjwZ m¤ú` L) PjwZ `vq M) ¯’vqx m¤ú` N) `xN© †gqv`x †`bv

14| Rbve iwn‡gi wnmv‡ei eB‡Z wek¦bv‡_i wnmve †WweU e¨v‡jÝ 500 UvKv Kx eySvq? K) wek¦bv‡_i Kv‡Q iwn‡gi †`bv 500 UvKv L) iwng wek¦bv‡_i †_‡K cY¨ wK‡b‡Q 500 UvKv M) iwn‡gi Kv‡Q wek¦bv‡_i †`bv 500 UvKv N) wek¦bv‡_i KvQ †_‡K 500 UvKv cvIqv †M‡Q

15| Zvi‡jï AbycvZ †KvbwU?

K) úwËm¤ PjwZ

LiP) AwMÖgcY¨ (gRy`-`vq PjwZ + L)

`vqPjwZ

LiP) AwMÖgcY¨ (gRy`úwËm¤ PjwZ −+

M) `vq PjwZ

úwËm¤ PjwZ N)

`vqPjwZLiP) AwMÖgcY¨ (gRy`-úwËm¤ PjwZ +

16| bxU AcwiPvjb Avq- K) cwiPvjb AvqÑAcwiPvjb e¨q L) AcwiPvjb AvqÑAcwiPvjb e¨q M) AcwiPvjb AvqÑcwiPvjb e¨q N) cwiPvjb AvqÑcwiPvjb e¨q

Avw_©K weeiYx

166

m„Rbkxj cÖkœ : 1| hwZb GÛ eªv`vm© Gi wewfbœ †jb‡`‡bi Av‡jv‡K wb‡gœv³ †iIqvwgj ˆZix Kiv n‡q‡Q|

hwZb GÛ eªv`vm© †iIqvwgj

31 gvP© 2011

wnmv‡ei bvg †WweU UvKv †µwWU UvKv

cY¨ µq I cY¨ weµq

cY¨ †diZ

gRywi

µq cwienb

weµq cwienb

exgv wcÖwgqvg

weÁvcb LiP

Abv`vqx †`bv

Kwgkb cÖvwß

hš¿cvwZ

†eZb

D‡Ëvjb I g~jab

†`bv`vi I cvIbv`vi

nv‡Z bM`

gRy cY¨ (1 jv GwcÖj 2010)

95,000

4,000

10,000

2,000

800

5,000

2,500

1,000

-

40,000 13,000

17,00035,00025,00015,000

1,40,000

3,000

-

-

-

-

-

-

2,600

-

1,00,000

19,700

2,65,300 2,65,300

mgš^qmg~n: 1) mgvcbx gRy c‡Y¨i evRvig~j¨ 17,500 UvKv I µqg~j¨ 25,000 UvKv|

2) hš¿cvwZi Dci 10% AePq ai‡Z n‡e|

3) gRyix 2,000 UvKv e‡Kqv|

K. wewµZ c‡Y¨i e¨‡q wbY©q Ki?

L. †gvU gybvdv 31,500 UvKv n‡j, bxU gybvdvi cwigvY KZ?

M. hwZb GÛ eªv`vm©-Gi gvwjKvbv m¦Z¡ weeiYx cÖ¯‘Z Ki|

wnmveweÁvb

167

2| Avbgbv †mb GKRb eëmvqx| Zuvi wnmvei¶K wb‡gœv³ †iIqvwgj ˆZwi K‡i‡Qb| †iIqvwgj : 31 wW‡m¤î 2010

wnmv‡ei bvg ‡WweU UvKv ‡µwWU UvKv cY¨ weµq cY¨ µq †eZb hvZvqvZ LiP evoxfvov exgv LiP bM` e¨vsK IfviWªvdU& g~jab D‡Ëvjb †`bv`vi cvIbv`vi hš¿cvwZ FY (2015 †Z cÖ‡`q)

14,5252,3259,3001,2502,450

17,500

12,00011,725

10,000

35,800

1,250

19,275

9,750

15,000 81,075 81,075

mgš^qmg~n: 1| gRy` cY¨ (31/12/2010) 3000 UvKv 2| ¯’vqx m¤ú‡ì Dci 10% AePq avh© Ki| 3| F‡Yi Dci 6% nv‡i 6 gv‡mi my e‡Kqv i‡q‡Q| 4| †eZb e‡Kqv 2000 UvKv

K. F‡Yi e‡Kqv my‡ì cwigvY KZ? L. Avbgbv †m‡bi 2010 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii †gvU gybvdv wbY©q Ki| M. Avbgbv †m‡bi 31/12/2010 Zvwi‡L gvwjKvbv m¦‡Z¡i cwigvY KZ?

3| Lvw`Rv GÊ †Kvs-Gi 31†k wW‡m¤î, 2012 mv‡j †iIqvwgjwU wbgœi~c:

µwgK bs wnmv‡ei bvg L.c„. †WweU UvKv ‡µwWU UvKv 1 cÖviw¤¢K gRy` cY¨ 15,000 2 cY¨ µq I weµq 40,000 1,05,0003 †eZb 5,000 4 †diZ 2,000 1,0005 exgv wcÖwgqvg 750 6 Kvievwi evÆv 1,050 7507 cwienb LiP 2,500 8 weÁvcb LiP 2,750 9 evÆv cÖvwß 1,00010 wk¶vbwek fvZv I †mjvwg 1,300 2,60011 wewea †`bv`vi 40,000 †gvU 1,10,350 1,10,350

Avw_©K weeiYx

168

mgš^qmg~n: 1. mgvcbx gRy cY¨ 12,300 UvKv| 2. cY¨ µq 2,000 UvKv wnmvefz³ nqwb| 3. Lvw`Rv GÛ †Kvs Gi m¦Z¡¡vwaKvix 1,000 UvKvi cY¨ D‡Ëvjb K‡i‡Qb hv wnmvefy³ nqwb| 4. †`bv`v‡ii Dci 4% nv‡i Abv`vqx cvIbv mwÂwZ ai‡Z n‡e| 5. weÁvcb LiP 5 eQ‡ii Rb¨ cwi‡kva Kiv n‡q‡Q| K. AcwiPvjb Avq-Gi cwigvY KZ? L. Dch©y³ Z‡_ï Av‡jv‡K h_vh_ Q‡K Lvw`Rv GSUTONNYMJ †Kvs Gi †gvU gybvdv wbY©q Ki? M. eQi †k‡l Lvw`Rv GÛ †Kvs Gi cwiPvjb gybvdv KZ n‡e QK eënvi K‡i wbY©q Ki|

5| wbwLj P‡› ªi eëmv‡qi 30-06-2012 Zvwi‡Li †iIqvwgj I Ab¨vb¨ Z_¨vw` wbgi~c: µwgK bs wnmv‡ei bvg L.c„. †WweU UvKv †µwWU UvKv 1 cY¨ µq I weµq 1,50,000 3,00,0002 D‡Ëvjb I g~jab 90,000 2,00,0003 †`bv`vi I cvIbv`vi 82,000 42,0004 AšÍg©yLx †diZ 4,000 5 cÖvc¨ wej I cÖ‡`q wej 6,000 11,0006 evÆv 4,000 3,0007 Kwgkb 1,000 4008 †eZb (10 gvm) 20,000 9 wewea ¯’vqx m¤ú` 1,00,000 10 Abv`vqx cvIbv I Abv`vqx cvIbv mwÂwZ 3,000 2,60011 nv‡Z bM` 45,000 12 Kvievix evÆv 3,000 1,00013 cÖviw¤¢K gRy cY¨ 52,000

†gvU 5,60,000 5,60,000 mgš^qmg~n:

1. mgvcbx gRy c‡Yï µqg~j¨ 20,000 UvKv Ges evRvi g~j¨ 22,000 UvKv|

2. †`bv`v‡ii 10% Abv`vqx †`bv mwÂwZ avh© Ki|

3. g~ja‡bi Dci 5% nv‡i my ai‡Z n‡e|

4. ¯’vqx m¤úì Dci 5% nv‡i AePq ai‡Z n‡e|

K. wbwLj P‡›`ªi PjwZ m¤ú‡ì †gvU cwigvY wbY©q Ki| L. Dchy©³ Z‡_ï wfwË‡Z 30 Ryb 2012Zvwi‡L mgvß eQ‡ii wek` Avq weeiYx cÖ¯‘Z Ki| M. wbwLj P‡› ªi eëmv‡qi bxU gybvdvi AbycvZ I PjwZ AbycvZ wbY©q Ki|

wnmveweÁvb

169

5| myifx †UªWv‡m©i 2011 mv‡ji †iIqvwgjwU wbgi~c: µ/bs wnmv‡ei bvg L.c„. †WweU UvKv †µwWU UvKv

1 2 3 4 5 6 7 8 9 10 11 12

cÖviw¤¢K gRy cY¨ µq I weµq weµq †diZ µq †diZ AvmevecÎ gRywi µq cwienb †eZb fvov 5% FY LvRbv I Ki Kwgkb cÖvwß

20,000 80,000 3,000

24,000 3,000 1,000

12,000 5,000

6,000

1,20,000

4,000

28,000

2,000 1,54,000 1,54,000

Ab¨vb¨ Z_¨vw`: 1| mgvcYx gRy` c‡Yï g~j¨ 14,000 UvKv, 2| e‡Kqv gRywi 500 UvKv,

3| Avmevec‡Îi Dci 10% AePq avh© K‡iv 4| GK eQ‡ii F‡Yi my e‡Kqv i‡q‡Q|

K. eQi †k‡l myifx †UªWv‡m©i Avmevec‡Îi wbU g~j¨ KZ| L. Dcwi³ Z_¨vwì Av‡jv‡K myifx †UªWv‡m©i wbU jvf ev ¶wZ wbY©q Ki| M. Dch©y³ Z_¨vw` Aej¤^‡b myifx †UªWv‡m©i gvwjKvbv m¦Z¡ weeiYx cÖ ‘Z Ki|

6| dvj¸bx G›UvicÖvBR-Gi 2012 mv‡ji †gvU jv‡fi cwigvY 35,000 UvKv| 2012 mv‡j D³ cÖwZôv‡bi †iIqvwgjwU wbgi~c:

dvj¸bx G›UvicÖvBR †iIqvwgj : 31 wW‡m¤îi, 2012

µ/bs wnmv‡ei bvg L.c„. †WweU UvKv †µwWU UvKv 1 2 3 4 5 6 7 8 9 10 11 12 13 14

g~jab D‡Ëvjb µq I weµq nv‡Z bM` e¨vsK Rgv Awdm miÄvg `vjvb‡KvVv †eZb fvov weµq †diZ wewea †`bv`vi wewea cvIbv`vi wk¶vbwek †mjvwg Abv`qx ‡`bv

1,5,00046,0005,000

10,00027,00050,0007,000

10,0004,000

18,000

3,000

1,30,000

51,000

12,0002,000

1,95,000 1,95,000

Avw_©K weeiYx

170

Ab¨vb¨ Z_¨vw` : 1&| mgvcbx gRy c‡Yï µqg~j¨ 28,000 UvKv Ges evRvig~j¨ 30,000 UvKv| 2| e‡Kqv †eZb 1,500 UvKv Ges AwMÖg fvov 2,000 UvKv| 3| evwK‡Z cY¨ weµq 6,000 UvKv wnmvefy³ Kiv nqwb|

K. dvj¸bx G›UvicÖvBR Gi wewµZ c‡Yï e¨‡qi cwigvY wbi~cY Ki| L. dvj¸bx G›UvicÖvBR Gi wbU jvf ev ¶wZ wbY©q Ki| M. 31 wW‡m¤î 2012 Zvwi‡L dvj¸bx G›UvicÖvBR Gi Avw_©K Ae¯’vi weeiYx ˆZwi Ki|

7| wcÖqwš— †UªWv‡m©i 31 gvP© 2011 Zvwi‡Li †iIqvwgjwU wbgœi~c:

µwgK bs wnmv‡ei bvg L: c„: †WweU UvKv †µwWU UvKv

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

cÖviw¤¢K gRy cY¨

µq I weµq

Avš—t cwienb

fvov

†`bv`vi

†diZ

g~jab

cvIbv`vi

eëmvwqK evÆv

R¡vjvwb

ïé

Kzwji gRywi

Kwgkb

†eZb (14 gv‡mi)

weÁvcb

8% FY (30/6/10)

nv‡Z bM`

35,000

76,000

3,000

900

80,000

400

1,500

600

2,000

500

14,000

3,000

38,100

2,55,000

1,16,000

300

90,000

16,000

2,000

700

30,000

2,55,000

Ab¨vb¨ Z_¨vw`: 1. eQi †k‡l AwewµZ c‡Yï g~j¨ 45,000 UvKv| 2. evwK‡Z cY¨ weµq 6,000 UvKv wnmvefy³

nqwb| 3. weÁvc‡bi 25 Ask wejw¤^Z Ki‡Z n‡e| 4. †`bv`v‡ii 4,000 UvKv Av`vq‡hvM¨ bq|

K. wcÖqš—x †UªWv‡m©i †gvU gybvdvi cwigvY wbY©q Ki| L. wcÖqš—x †UªWv‡m©i wbU gybvdvi cwigvY 30,500 UvKv, 31/03/2011 Zvwi‡L gvwjKvbv m¦‡Z¡i cwigvY KZ? M. eQi †k‡l wcÖqš—x †UªWv‡m©i Avw_©K Ae¯’vi weeiYx cÖ ‘Z Ki|

wnmveweÁvb

171

8| ivqnvb G›UvicÖvBR 2012 mv‡j cvBKvwi eëmv K‡i 25,000 UvKv †gvU jvf K‡ib| 31 wW‡m¤î 2012 Zvwi‡Li D³ cÖwZôv‡bi †iIqvwgj I Ab¨vb¨ Z_¨ wbgœi~c:

µwgK bs wnmv‡ei bvg L: c„: †WweU UvKv †µwWU UvKv 1 2 3 4 5 6 7 8 9 10 11

e¨vsK RgvwZwi³ µq I weµq weµq †diZ I µq †diZ †`bv`vi I cvIbv`vi 10% wewb‡qvM (1-7-10) ’vqx m¤ú`

Abv`vqx cvIbv Abv`vqx cvIbv wmwÂwZ g~jab g~ja‡bi my` cÖviw¤¢K gRy cY¨

22,0003,000

35,00020,00080,0002,000

5,00023,000

1,96,000

23,00060,000

1,0008,000

4,0001,00,000

1,96,000Ab¨vb¨ Z_¨vw`: 1. mgvcbx gRy c‡Yï µqg~j¨ 20,000 UvKv I evRvi g~j¨ 22,000 UvKv|

2. K¨vk ev· n‡Z 500 UvKvi yBwU †bvU nvwi‡q †Mj| 3. av‡i cY¨ µq 2,000 UvKv wnmvefy³ nqwb|

K. Dch©y³ Z_¨ n‡Z ivqnvb G›UvicÖvB‡Ri Zvij¨ AbycvZ wbY©q Ki| L. D‡j −wLZ †gvU jvf Aš—f©y³ K‡i wek` Avq weeiYx cÖ¯‘Z Ki| M. Dch©y³ Z‡_ï Av‡jv‡K ivqnvb G›UvicÖvB‡Ri gvwjKvbv m¦Z¡ weeiYx cÖ ‘Z Ki|

9| Rbve mv‡`‡Ki 31 wW‡m¤î 2011 Zvwi‡Li †iIqvwgjwU wbgi~c: Rbve mv‡`K

†iIqvwgj : 31 wW‡m¤î 2011 µwgK wnmv‡ei bvg ‡WweU UvKv †µwWU UvKv

1 D‡Ëvjb I g~jab 45,000 1,00,000 2 µq I weµq 75,000 1,70,000 3 †`bv`vi I cvIbv`vi 41,000 21,000 4 fvov 30,000 5 cÖvc¨ wej I cÖ‡`q wej 3,000 5,500 6 Kwgkb 2,500 200 7 †eZb (8 gvm) 10,000 8 ’vqx m¤úwË 70,000 9 Abv`vqx cvIbv I Abv`vqx cvIbv mwÂwZ 1,500 1,300 10 nv‡Z bM` 32,500 11 eëmvwqK evUªv 1,500 500 12 gRy` cY¨ (1/1/11) 24,500 13 gRywi 1,500 14 mÂqc‡Îi my` 12,500

3,11,000 3,11,000

Avw_©K weeiYx

172

mgšq mg~n : 1. mgvcbx gRy cY¨ 20,000 UvKv 2. AwjwLZ µq 20,000 UvKv 3. g~ja‡bi Dci 5% my` ai‡Z n‡e| 4. ¯’vqx m¤úwËi 5% AePq avh© Ki‡Z n‡e| 5. 1,000 UvKvi †`bv`vi †`Dwjqv n‡q †Mj| K) Rbve mv‡`‡Ki wbU µ‡qi cwigvY KZ? L) †gvU gybvdv 78,000 UvKv n‡j QK e¨envi K‡i wbU gybvdv ev ¶wZi cwigvY wbY©q Ki| M) Rbve mv‡`‡Ki 31 wW‡m¤^i Zvwi‡L m¤ú` I `v‡qi cwigvY wbi~cY Ki|

10| ingvb GÛ eªv`v‡mi© 2010 I 2011 mv‡ji wKQy wnmve †`qv Av‡Q| 2010 2011 2010 2011†gvU gybvdv bxU gybvdv weµq wewb‡qvwRZ g~jab

16,0006,900

90,00050,000

15,5005,600

92,00075,000

PjwZ m¤ú` PjwZ `vq gRy cY¨

8,500 6,400 1,200

11,0009,500

900

K. 2010 I 2011 mv‡ji cwiPvjb e¨‡qi cwigvY KZ? L. 2010 mv‡ji wbU gybvdvi AbycvZ I wewb‡qvwRZ g~jab Avq AbycvZ KZ? M. cÖwZôv‡bi 2011 mv‡ji ¯^í‡gqv`x `vq cwi‡kva ¶gZv hvPvB Ki|

GKv`k Aa¨vq

c‡Yï µqg~j¨, Drcv`b e¨q I weµqg~j¨ eëmvwqK D‡Ï‡k¨ †h mg¯Í cY¨ mvgMÖx Drcv`b, µq Ges weµq Kiv nq †m mg¯Í cY¨ ª‡eï h_vh_ g~j¨ wba©viY Kiv AZ¨š— Ri“ix mwVKfv‡e g~j¨ wba©viY Ki‡Z bv cvi‡j eëmv‡qi eëmvwqK ¶wZi cvkvcvwk cvi¯úwiK Av‡iv bvbvwea mgm¨vi D™¢e n‡e| eëmvwqK cÖwZ‡hvwMZvq wU‡K _vKvi Rb¨ cÖwZwU cY¨ ª‡eï Drcv`‡bi †¶‡Î Drcv`b e¨q ev cY¨ µ‡qi †¶‡Î mwVK µqg~j¨ Ges m‡e©vcwi mwVKfv‡e weµqg~j¨ wba©viY K‡i †µZv Ges we‡µZvi Df‡qiB ¯^v_© msi¶Y Ki‡Z nq|


• eëmv‡qi cÖwZôv‡bi c‡Yï µqg~j¨ I weµqg~j¨ wba©viY Ki‡Z cvie|

• Drcv`b e¨‡qi Dcv`v‡bi †kªwYwefvM Ki‡Z cvie|

• c‡Yï Drcv`b e¨q weeiYx cÖ¯‘Z K‡i †gvU Drcv`b e¨q I weµqg~j¨ wba©viY Ki‡Z cvie|

wnmveweÁvb

174

µqg~j¨ I weµqg~j¨ wba©viY : cÖwZwU eëmvq cÖwZôv‡biB wnmvei¶‡bi gyL¨ D‡Ïk¨ n‡jv cÖK…Z jvf †jvKmvb wbY©q Kiv| cÖK…Z jvf †jvKmvb wbY©q ZLbB m¤¢e n‡e hw` c‡Yï mwVK µqg~j¨ I weµqg~j¨ wba©viY Kiv hvq| mvaviYZ µqK…Z c‡Yï `v‡gi mv‡_ †h mg¯Í LiP mg~n mivmwi RwoZ †m mg¯Í LiPmg~n †hvM K‡i µqg~j¨ wbi~cY Kiv nq| cvkvcvwk µqg~‡jï mv‡_ cY¨‡K weµq Dc‡hvMx Kiv ch©š— †h mg¯Í LiP¸‡jv msNwUZ nq †m¸‡jv‡K †hvM K‡i Zvi mv‡_ cÖZ¨vwkZ gybvdvi cwigvY †hvM K‡i c‡Yï weµqg~j¨ wbY©q Kiv n‡q _v‡K|

µqg~j¨ wbi~cY : mvaviYfv‡e µqg~j¨ ej‡Z eySvq cY¨ µ‡qi mgq we‡µZv‡K †h g~j¨ cÖ`vb Kiv n‡q _v‡K| wKš—y cÖK…Z A‡_© we‡µZv‡K †`qv cÖ`Ë A‡_©i mv‡_ †µZvi ¸`vg ch©š— cY¨ †cŠQuv‡bv eve` ‡h mg¯Í Avbylvw½K LiP msNwUZ n‡q _v‡K Zvi †hvMd‡ji mgwóB n‡”Q µqg~j¨| †µZvi †`vKvb ev ¸`v‡g †cuŠQv‡bv ch©š— †h mg¯Í LiP¸‡jv msNwUZ nq Zv‡K ejv nq cÖZ¨¶ LiP| †hgb- RvnvR ev †ij fvov, c¨vwKs LiP, Avg`vwb ïé, WK PvR©, exgv LiP, Kzwj LiP BZvw`| D`vni‡Yi mvnv‡h¨ welqwU eySv‡bv n‡jv:-

MvRxcy‡ii eëmvqx Rbve mvgv` GÛ mÝ Gi bv‡g PÆMÖvg †_‡K 5,000 wjUvi mqvweb ˆZj 120 UvKv wjUvi `‡i µq Kiv n‡jv| UªvK fvov 25,000, UvKv Kzwj LiP 1,200 UvKv, †Uvj LiP- 1,000 UvKv| ¸`v‡g cY¨ Lvjvm gRyix 1,500 UvKv cwi‡kva Kiv n‡jv| G‡¶‡Î cÖwZ wjUvi ˆZ‡ji µqg~j¨ ùvov‡e|

UvKv UvKv

mqvweb ˆZj µq (5000 wjUvi × 120 UvKv) 6,00,000

(+) cÖZ¨¶ LiP :

UªvK fvov 15,000

Kzwj LiP 1,200

†Uvj LiP 1,000

cY¨ Lvjvm gRyix 1,500

18,700

†gvU µqg~j¨ 6,18,700

cÖwZ wjUvi ˆZ‡ji µqg~j¨ ( 618700 ÷ 5000) = 123.74 UvKv|

c‡Yï µqg~j¨, Drcv`b e¨q I weµqg~j¨

175

wb‡gœi Q‡K µqg~j¨, µxZ c‡Yï †gvU e¨q I weµqg~j¨ †`Lv‡bv n‡jv: cÖwZôv‡bi bvg

...........mv‡ji ..........Zvwi‡Li weeiY UvKv UvKv

c‡Yï µ‡qi Rb¨ cÖ Ë A_© †hvM: cÖZ¨¶ LiPmg~n

• cwienb • gRyix • ïé • Ki

µqg~j¨†hvM: c‡iv¶ LiPmg~n

• fvov • †eZb • weÁvcb

µxZ c‡Yï †gvU e¨q†hvM: cÖZ¨vwkZ gybvdv

weµqg~j¨

**** **** **** ****

**** **** ****

****

****

**** **** **** ****

weµqg~j¨ wbi~cY µqK…Z cY¨ ev Drcvw`Z cY¨‡K weµq Dc‡hvMx K‡i †Zvjvi Rb¨ A_©vr †fv³vi wbKU †cŠQuv‡bv ch©š— µqg~‡jï mv‡_ Ab¨vb¨ c‡iv¶ LiP †hgb- †`vKvb fvov, Kg©Pvix‡ì †eZb, we`y¨r, weÁvcb, cwienb LiP BZ¨vw` †hvM K‡i †gvU e¨q wba©viY Kiv nq| GB †gvU e¨‡qi mv‡_ cÖZ¨vwkZ gybvdv †hvM K‡i weµqg~j¨ wba©viY Kiv nq| D`vni‡Yi mvnv‡h¨ welqwU eySv‡bv n‡jv| †hgb: c~‡e©i µqK…Z c‡Yï †gvU µqg~j¨ wQj- 6,18,700 UvKv, Gi mv‡_ cY¨ weµq eve` Kg©Pvix‡ì †eZb 6000, we`y¨r wej 1500, weÁvcb LiP 2000 I hvZvqvZ LiP 1000 UvKv e¨q nq| †gvU e¨‡qi 10% gybvdv a‡i weµqg~j¨ n‡eÑ UvKv UvKv†gvU µqg~j¨ 6,18,700(+) c‡iv¶ LiP: Kg©Pvix‡ì †eZb 6,000 we`y¨r wej 1,500 weÁvcb LiP 2,000 hvZvqvZ LiP 1,000 10,500†gvU e¨q 6,29,200(+) cÖZ¨vwkZ gybvdv (6,29,200 × 10%) 62,920

weµqg~j¨ 6,92,120

wnmveweÁvb

176

cÖwZ wjUvi ˆZ‡ji weµqg~j¨ (692120 ÷ 5000) = 138.42 UvKv wb‡gœi D`vni‡bi mvnv‡h¨ µqg~j¨, µxZ c‡Yï †gvU e¨q I weµqg~j¨ †`Lv‡bv n‡jv :

D`vniY: XvKvi GKRb eëmvqx Rbve bvwmi DwÏb wf‡qZbvg †_‡K cÖwZ evwÛj 4,000 UvKv `‡i 1,000 evwÛj †XDwUb Avg`vbx K‡ib| 1,000 evwÛj †XDwU‡bi Rb¨ wZwb wb‡gœv³ LiP ¸‡jv cwi‡kva K‡ib- Avg`vbx ïé 15,000; RvnvR fvov 75,000; exgv LiP 8,000; wK¬qvwis PvR© 7,000; Kzwj gRyix 2,000; UªvK fvov 20,000; GQvov wZwb ¸`vg I †`vKvb fvov 12,000; Kg©Pvix‡ì †eZb 7,000 UvKv| cÖwZ evwÛj †XDwUb weµ‡qi Rb¨ 10 UvKv nv‡i Kwgkb cÖ vb K‡ib| D³ eëmvqx †gvU e¨‡qi Dci 15% jvf a‡i †XDwUb weµq K‡ib|

mgvavb: Rbve bvwmi DwÏ‡bi µqg~j¨ I weµqg~j¨ weeiYx

weeiY UvKv UvKv †XDwUb µq( 1,000 evwÛj × 1000 UvKv) †hvM: cÖZ¨¶ LiP Avg`vbx ïé RvnvR fvov exgv LiP wK¬qvwis PvR© Kzwj gRyix UªvK fvov

†gvU µqg~j¨†hvM: c‡iv¶ LiP ¸`vg I †`vKvb fvov Kg©Pvix‡ì †eZb Kwgkb (1000 ×10)

†gvU e¨q †hvM: cÖZ¨vwkZ gybvdv (41,56,000 × 15%)

weµqg~j¨

15,000 75,000 8,000 7,000 2,000

20,000

12,000 7,000

10,000

40,00,000

1,27,000 41,27,000

29,000 41,56,0006,23,400

47,79,400

cÖwZ evwÛj †XDwU‡bi †gvU e¨q = (41,56,000 ÷ 1000) = 4,156 UvKv cÖwZ evwÛj †XDwU‡bi weµqg~j¨ = (47,79,400 ÷ 1000) = 4,779.40 UvKv

KvR : Lyjbvi Rbve nvbœvb mv‡ne PÆMÖvg †_‡K 200 cv¤ú †gwkb µq Ki‡jb| cÖwZwU cv¤ú †gwk‡bi µqg~j¨ 5,000 UvKv| wZwb Mvox fvov 20,000 UvKv, exgv LiP 2,000 UvKv ïé 1,000 UvKv WK PvR© 1,200 UvKv cwi‡kva Ki‡jb| GQvov wZwb ¸`vg fvov eve` 4,000 UvKv, ‡`vKvb fvov 3,000 UvKv, Kg©Pvix‡ì †eZb 2,500 UvKv we`y¨r LiP eve` 2,000 UvKv cwi‡kva K‡i‡Qb| KiYxq: µqg~j¨, ‡gvU e¨q I weµq g~j¨ |


177

Drcv`b e¨q I Drcv`b e¨v‡qi Dcv`vb

Drcv`b e¨v‡qi aviYv I Zvrch© : ¯^vfvweKfv‡e †Kvb cY¨ Drcv`b ev AR©b Ki‡Z †h e¨q nq Zvi mgwóB n‡”Q Drcv`b e¨q| †Kvb A_©‰bwZK m¤ú` AR©‡bi Rb¨ †h g~j¨ Z¨vM Kiv nq Zv‡K e¨q (cost) e‡j| ms‡¶‡c ejv hvq e¨q n‡”Q g~j¨ wnmv‡e wKQz †`qv ev Z¨vM Kiv, myZivs mnR fvlvq ejv hvq †Kvb cY¨ ev †mev m„wó ev Drcv`b Ki‡Z †h g~j¨ Z¨vM Ki‡Z nq ev LiP nq Zv‡KB Drcv`b e¨q ejv nq| †Kvb ªe¨ KviLvbvq Drcv`‡bi Rb¨ KuvPvgvj µq †_‡K ïi“ K‡i ªe¨wU eënvi Dc‡hvMx ev mgvß c‡Y¨ (Finished goods) cwiYZ Kivi Rb¨ hveZxq Li‡Pi mgwóB n‡jv H ª‡eï Drcv`b e¨q| †hgb- dvwb©Pv‡ii KviLvbvq dvwb©Pvi ˆZwii Rb¨ eëüZ KvV, is evwb©k Ges kª‡gi Rb¨

cÖ Ë gyRyix, hš¿cvwZ eënv‡ii e¨q Ges Ab¨vb¨ mKj e¨‡qi mgwó‡K ejv n‡e dvwb©Pv‡ii Drcv`b e¨q| †Zgwb BU ˆZwii KviLvbvq evjy, gvwU, kªwgK Ges †cvov‡bvi Li‡Pi mgwóB nj B‡Ui Drcv`b e¨q|

†Kvb Kvievwi cÖwZôv‡bi g~j j¶¨B n‡”Q Drcv`b e¨q wbqš¿Y Kivi gva¨‡g cÖZ¨vwkZ gybvdv AR©b Kiv| wkí KviLvbvi Drcvw`Z c‡bï Drcv`b e¨q wba©viY, e¨q wbqš¿Y, weµqg~j¨ wba©viY, cÖkvmwbK wbqš¿Y I eë¯’vcbvi bxwZ wba©viYg~jK Kv‡R Drcv`b e¨q AZ¨š— ¸iZ¡c~Y© f~wgKv cvjb K‡i| Kiev‡ii Drcvw`Z ª‡eï †gvU LiP Ges GKK cÖwZ Drcv`b LiP wbY©q Kiv AwZ Ri“ix| KviY †Kvb ªe¨ ev †mevi †gvU e¨q Ges GKK e¨q mwVKfv‡e wbY©q Kiv bv n‡j mwVK weµqg~j¨ wba©viY Kiv hvq bv|

†gvU Drcv`b e¨q wbY©‡qi mv‡_ †h mg¯Í Dcv`vb¸‡jv RwoZ A_© vr cÖZ¨¶ I c‡iv¶ Li‡Pi wnmve¸‡jv mwVKfv‡e cÖ‡qvM Ges msi¶‡bi gva¨‡g GKw`‡K †hgb- Drcv`‡bi wewfbœ Dcv`‡bi LiP m¤ú‡K© Rvbv hvq, Ab¨w`‡K AcPq I Aceënvi †iva K‡i †gvU Drcv`b e¨q wbqš¿Y I n«vm K‡i cÖwZôvb‡K mvd‡jï ¯^Y© wkL‡i †cuŠQv‡bv hvq|

KvR : Drcv`b e¨q wbY©q GKwU cÖwZôv‡bi Rb¨ Acwinvh© †Kb?

wnmveweÁvb

178

Drcv`b e¨q wbY©‡qi D‡Ïk¨ :

Drcv`b e¨q wbY©q Kiv Drcv`b e¨q wnmve weÁv‡bi cÖv_wgK D‡Ïk¨| Drcv`b e¨q wbY©‡qi mv‡_ cÖwZôv‡bi Aw¯ÍZ¡ I mvdj¨ eûjvs‡k wbf©i K‡i| wb‡gœ Drcv`b e¨q wbY©‡qi D‡Ïk¨ eY©bv Kiv n‡jv|

1| jvf †jvKmvb wbY©q : cÖwZwU eëmvwqK cÖwZôv‡biB g~j D‡Ïk¨ n‡”Q eëmv‡qi mwVK Avw_©K wPÎ Z_v cÖK…Z jvf †jvKmvb m¤ú‡K© AeMZ nIqv| Drcv`b e¨q wbY©‡qi gva¨‡g †mB jvf †jvKmvb wbY©q Kiv m¤¢e|

2| gRy c‡Yï g~j¨ wba©viY : wnmve Kvj †k‡l †h gRy`cY¨ ¸`v‡g †_‡K hvq Zvi g~j¨ wba©vi‡Yi †¶‡ÎI Drcv`b e¨q wbY©q Kiv AZ¨š— cÖ‡qvRb|

3| `vwqZ¡ wbav©iY : c~e© wba©vwiZ Drcv`b e¨‡qi mv‡_ cÖK…Z e¨‡qi Zzjbv K‡i ZviZg¨ ev cv_©K¨ †ei K‡i cv_©K¨ ev ZviZ‡gï KviY Ges †Kvb †¶‡Î cv_©K¨ i‡q‡Q Ges GB cv_©‡Kï Rb¨ †Kvb e¨w³ `vqx Zv wba©viY K‡i e¨q wbqš¿Y Kiv hvq|

4| weµqg~j¨ wba©viY : cÖwZ‡hvwMZvg~jK evRv‡i jvfRbK weµqg~j¨ wba©vi‡Yi D‡Ïk¨ Drcv`b e¨q wbY©q Ri“ix, Drcv`b e¨q wbY©q †KŠkj cÖ‡qvM K‡i cÖ_gZ cY¨ mvgMÖx I †mevK‡g©i GKK cÖwZ Drcv`b e¨q wbY©q Kiv nq, cieZx©Kv‡j cY¨ mvgMÖx ev †mev K‡g©i Pvwn`v, evRv‡i cÖwZ‡hvwMi Ae¯’vb, miKvwi wbqš¿Y Ges †Kv¤úvbxi gybvdvbxwZ we‡ePbv K‡i Drcv`b e¨‡qi mv‡_ kZKiv nv‡i gybvdvi cwigvY †hvM K‡i Drcvw`Z cY¨ mvgMÖxi cvBKvix I LyPiv g~j¨ wba©viY Kiv nq|

5| ev‡RU cÖYqb : ev‡RU‡K ejv nq †Kv¤úvwbi fwel¨r Kg© cÖYvjxi w`K wb‡ ©kbv| †Kvw¤úvbi cÖwZwU Li‡Pi ev‡RU cÖ ‘Z Ki‡Z nq| GKK cÖwZ Drcv`b e¨q wbY©q Kivi d‡j †gvU e¨‡qi ev‡RU wbY©q Kiv m¤¢e nq|

6| cÖKí g~j¨vqb : †h †Kvb cÖwZôvb‡K †Kvb cÖKí nv‡Z †bqvi c~‡e© A_©‰bwZK w`K †_‡K cÖKíwU jvfRbK n‡e wKbv Zv g~j¨vqb K‡i wb‡Z nq| myZivs cÖK‡íi m¤¢ve¨Zv hvPv‡qi †¶‡Î (Feasibility Study) Drcv`b e¨q wbY©q ¸iyZ¡c~Y© f~wgKv cvjb K‡i _v‡K|

KvR: Drcv`b e¨q wbY©‡q Avi wK wK D‡Ïk¨ _vK‡Z cv‡i| Drcv`b e¨‡qi Dcv`vb :

†Kvb cY¨ ev †mev Drcv`‡bi †¶‡Î †gvU e¨‡qi cwigvb wbY©q KivB †kl K_v bq| h_vh_ wbqš¿Y I wm×vš— MÖn‡Yi Rb¨ e¨q Dcv`vb¸‡jvi we‡k−lY I †kªYxwefvM Kiv cÖ‡qvRb| G Rb¨ †gvU e¨q‡K Dcv`vb Abyhvqx we‡k−lY Kiv nq| †h mKj DcKiY e¨q Ges Avbylw½K DcwiLiP wb‡q c‡Yï ev †mev K‡g©i †gvU Drcv`b e¨q MwVZ nq Zv‡ì cÖ‡Z¨KwU‡K e¨‡qi Dcv`vb ejv nq| mvgMÖxK fv‡e e¨‡qi Dcv`vb wZbwU wb‡gœ Drcv`b e¨‡qi Dcv`v‡bi †kªbxwefvM Q‡Ki mvnvh¨ Dc¯’vcb Kiv n‡jv|


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Dc‡iv³ e¨q Dcv`v‡bi gva¨‡g †gvU e¨q (Total cost) wba©vwiZ nq| Drcv`‡bi †gvU e¨q‡K wbgœwjwLZfv‡e we‡k −lY Kiv hvq:

Drcv`b e¨‡qi Dcv`vb¸‡jv‡K wb‡gœ ms‡¶‡c Av‡jvPbv Kiv n‡jv|

1| KuvPvgvj i) cÖZ¨¶ KuvPvgvj : †h KuvPvgvj Drcvw`Z c‡Y¨i cÖavb Dcv`vb Ges Gi LiP mn‡R I mivmwifv‡e Drcvw`Z ª‡e¨i e¨qi~‡c wPwýZ Kiv hvq ZvnvB cÖZ¨¶ KuvPvgvj| cÖZ¨¶ KuvPvgvj g~L¨ e¨‡qi Aš—f©y³ Kiv nq| †hgb- eB

Drcv`‡b KvMR| AvmevecÎ ˆZwi‡Z KvV, P‡Ui Rb¨ cvU, wPwbi Rb¨ B¶z myZvi Rb¨ Zzjv wKsev Kvc‡oi Rb¨ myZv n‡jv cÖZ¨¶ KuvPvgvj|

ii) c‡iv¶ KuvPvgvj : cÖZ¨¶ KuvPvgvj ev‡` Ab¨vb¨ mg¯Í ai‡bi gvjvgvjB c‡iv¶ KuvPvgvj e‡j| A_©vr †h me KuvPvgvj Drcv`‡bi Rb¨ mivmwi RwoZ bq| †hgb- kvU© ˆZwii Rb¨ m~Zv I †evZvg| AvmevecÎ ˆZwii Rb¨ †c‡iK, RyZv ˆZwii AvVv BZ¨vw` | c‡iv¶ KuvPvgvj cY¨ ‰Zwi‡Z mnvqK Dcv`vb wn‡mv‡e KvR K‡i|

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2| kªg/gRyix i) cÖZ¨¶ gRyix : †Kvb `ªe¨ Drcv`b Ki‡Z mivmwi †h kªg RwoZ _v‡K Zv‡K cÖZ¨¶ kªg e‡j| A_©vr †m me KviLvbv kªwgK KuvPvgvj †_‡K cY¨‡K m¤ú~©Y Drcv`‡bi w`‡K wb‡q hvq A_ev hviv AvswkK Drcv`b ¯Íi †_‡K Avi¤¢ K‡i Drcv`bwU‡K m¤ú~Y©Zv w`‡q _v‡K Zv‡ì gyRwi‡K cÖZ¨¶ gRyix e‡j| †hgb- cvUK‡j kªwg‡Ki gRyix, Kvco eq‡bi gRyix, AvmevecÎ cÖ ‘‡Zi wgw¯¿ LiP BZ¨vw`|

ii) c‡iv¶ gRyix : †h me kªwgK mivmwi fv‡e Drcv`b Kv‡h© RwoZ bq Z‡e Drcv`b Kv‡R mnvqZv K‡i| Zv‡ì kªg‡K c‡iv¶ kªg ev gRyix e‡j| †hgb Mv‡g©›Um KviLvbvq †njcv‡ii gRyix‡K c‡iv¶ kªg ejv nq| KviY Zvi kªg mivmwi Drcv`b Kv‡h© RwoZ bq| ZvQvov Zvi kª‡gi d‡j Drcv`‡bi cwigvb e„w× cvq bv |

3| Av‡ivcY‡hvM¨ LiP :

K) cÖZ¨¶ LiP : cÖZ¨¶ KuvPvgvj ev gRyixi AvIZvf~³ bv n‡q I †h LiP¸‡jv c‡Yï mv‡_ mivmwi wPwýZ Kiv hvq Zv‡KB cÖZ¨¶ LiP e‡j| G LiP¸‡jv‡K Av‡ivcY‡hvM¨ LiP (Chargeable Expenses) ejv nq| †hgb-

* `vjvj‡KvVv wbg©v‡Y we‡kl KswµU wg·v‡ii fvov

* ¯’vcZ¨ buKkv cÖYqb LiP

* RyZv ˆZwii Rb¨ we‡klfv‡e cÖ ‘Z Kiv dg©v ev cv‡qi QvuP

* †Kvb Pzw³i wVKvKvh© cvIqvi Rb¨ †h LiP, †hgb- ìc‡Îi µqg~j¨, ågY e¨q BZ¨vw`|

L) c‡iv¶ LiP: †h e¨q Drcvw`Z cÖ‡Z¨KwU c‡Yï Rb¨ Avjv`vfv‡e wPwýZ Kiv hvq bv- Zv‡KB c‡iv¶ e¨q e‡j| †hgb- GKwU †Uwej ˆZwi Ki‡Z KZUzKz †c‡iK LiP n‡q‡Q Zv wPwýZ Kiv hvq bv| Gai‡bi e¨q ¸‡jv‡K c‡iv¶ e¨q wnmve MY¨ Kiv nq| mvaviYZ †Kvb cÖwZôv‡bi mvgwMÖK eë¯’vcbvi Rb¨ Ges Gi Af¨š—‡ii wewfbœ cÖKv‡ii mnvqK KvR I mieivn Ae¨vnZ ivLvi Rb¨ c‡iv¶ e¨q msNwUZ n‡q _v‡K| c‡iv¶ LiP wZb cÖKvi: h_v:

K) KviLvbv Dcwie¨q : KviLvbvq eëüZ cÖZ¨¶ KuvPvgvj Ges cÖZ¨¶ kªg e¨wZZ Drcv`‡bi Ab¨vb¨ hveZxq c‡iv¶ LiP‡K KviLvbv DcwiLiP ejv nq| †hgb- KviLvbvi fvov, †cŠiKi, exgv, we`y¨r I cvwb mieivn|

L) cÖkvmwbK Dcwie¨q : Awdm I cÖkvmb msµvš— LiP‡K cÖkvmwbK LiP e‡j| A_© vr mgMÖ eëmvq cÖwZôv‡bi cwiPvjbv I Awdm eë¯’vcbvi ms‡M RwoZ c‡iv¶ LiP mg~n‡K cÖkvmwbK LiP ev Dcwie¨q ejv nq| †hgb- Awdm Kg©Pvix‡ì †eZb, Awd‡mi fvov, Ges Awdm msµvš— Ab¨vb¨ ai‡bi e¨q, †hgb- KvMRcÎ, `wjjcÎ, Qvcv, WvK I Zvi, †Uwj‡dvb BZ¨vw`|

M) weµq Dcwie¨q : ‰Zwi gvj weµq Ges weZi‡Yi Rb¨ cÖ‡qvRbxq hveZxq LiP‡K weµq I wewj LiP e‡j| GB ai‡bi LiP mvaviYZ Drcvw`Z c‡Yï digv‡qk msMÖn, bZzb evRvi m„wó, cyivZb evRvi eRvq ivLv I


181

LwiÏvi‡K AvK„ó Kivi Rb¨ Kiv n‡q _v‡K| †hgb- weÁvcb, cÖPvi, bgybv weZiY, weµq g¨v‡bRvi cÖwZwbwa‡K cÖ Ë †eZb ev Kwgkb, weµq Awdm msµvš— hveZxq LiP BZ¨vw`| Avevi wewµZ cY¨ LwiÏv‡ii wbKU †cuuŠ‡Q †`qv eve` †h LiP nq Zv‡K wewjKiY LiP e‡j- †hgb- ªe¨ †cÖiY msµvš— wegv, Mvox fvov eve` e¨q BZ¨vw`| Avevi weµq cieZ©x‡Z Zv‡K c‡Yï mvwf©wms I †givg‡Zi Rb¨ ev cY¨ e`j K‡i †`qvi Rb¨ †h LiP nq, ZvI weµq Li‡Pi Aš—f©y³|

Drcv`b e¨q weeiYx: Drcv`bKvix cÖwZôvb mg~n †Kvb GKwU wbw`©ó mg‡qi Rb¨ Drcv`‡bi wewfbœ Dcv`vb‡K avivevwnK fv‡e mvwR‡q †h weeiYx cÖ ‘Z K‡i _v‡K Drcv`b e¨q weeiYx ev e¨q ZvwjKv e‡j| Drcv`bKvix cÖwZôvbmg~n mvaviYZ Avw_©K eQi †k‡l Zv‡ì Avw_©K weeiYx Ask wnmv‡e Drcv`v‡b eëüZ Dcv`vbmg~‡ni LiP †`wL‡q e¨q weeiYx cÖ¯‘Z K‡i| cÖwZôv‡bi cÖ‡qvR‡b e¨q weeiYx, gvwmK, ˆÎgvwmK, Aa©evwl©K, evwl©K †h †Kvb mg‡qi Rb¨ ˆZwi Kiv †h‡Z cv‡i| c‡Yï Drcv`b e¨q, wewµZ c‡Yï e¨q I gybvdv wbY©‡qi Rb¨ †gvU wZbwU av‡c weeiYx cÖ ‘Z Kiv nq| wb‡gœ Drcv`b e¨q weeiYxi bgybv QK cÖ`vb Kiv n‡jv:

Drcv`bKvix cÖwZôv‡bi bvg . . . . Drcvw`Z c‡Yï e¨q weeiYx

........... mv‡ji ............... ZvwiL ch©š— ................... mg‡qi Rb¨ e¨‡qi Dcv`vb we¯ÍvwiZ UvKv UvKv †gvU UvKv

KuvPvgv‡ji cÖviw¤¢K gRy` †hvM: KvPvgvj µq µq cwienb ev`: µxZ KuvPvgvj †diZ eënvi Dc‡hvMx KuvPvgvj

ev`: KuvPvgv‡ji mgcYx gRy

eëüZ KuvPvgv‡ji LiP †hvM: cÖZ¨¶ gRyix Ab¨vb¨ cÖZ¨¶ LiP

gyL¨ e¨q†hvM: KviLvbv Dcwie¨q

Drcv`b e¨q†hvM: PjwZ Kv‡h©i (Aa© mgvß c‡Yï) cÖviw¤¢K gRy ev`: PjwZ Kv‡h©i (Aa© mgvß c‡Yï) mgvcbx gRy

Drcvw`Z c‡Yï e¨q

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KvR : cÖZ¨¶ KvuPvgvj I cÖZ¨¶ kÖ‡gi wZbwU K‡i D`vniY `vI|

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cÖwZôv‡bi bvg............ weµxZ c‡Yï e¨q weeiYx

mgq........... UvKv UvKv ˆZwi c‡Yï cÖviw¤¢K gRy

†hvM : Drcvw`Z c‡Yï e¨q weµq‡hvM¨ cY¨

ev`: ˆZwi c‡Yï mgvcbx gRy wewµZ c‡Yï e¨q

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cÖwZôv‡bi bvg............ wek` Avq weeiYx mgq...........

UvKv UvKv

weµq ev`: †diZ

wbU weµq ev`: weµxZ c‡Yï e¨q

†gvU gybvdv/jvf ev`: cwiPvjb e¨q-

Awdm I cÖkvmwbK LiP weµq I weZiY LiP

wbU cwiPvjb gybvdv

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D`vniY: wb‡gœi Z_¨vejx †_‡K mxgvšÍ dzW cÖWv±m Gi 30/06/2012Bs ZvwiL ch©š— Aa© eQ‡ii GKwU Drcv`b e¨q weeiYx cÖ ‘Z Ki|

cÖviw¤¢K mgvcYx gRy cY¨: UvKv UvKv

KuvPvgvj 6,400 7,600 PjwZ Kvh© (Aa© m¤úbœ cY¨) 12,300 15,000 Drcvw`Z cY¨ 10,500 8,700 c¨vwKs mvgMÖx 1,000 800

µq: KuvPvgvj 63,000 c¨vwKs gvjcÎ 3,000 weZiY LiP 2,000Aš—©tgyLx enb LiP 1,000 weµq LiP 3,200cÖZ¨¶ kªwgK‡ì gRyix 44,300 eë¯’vcK I weµq Kgx©‡ì †eZb 5,000KviLvbv LiP 8,600 KviLvbv `vjv‡bi †givgZ 2,200hš¿cvwZi AePq 4,400 eë¯’vcK cwiPvjK‡ì fvZv 1,500Awdm LiPvejx 2,500 weµq 1,79,000


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mgvavb: mxgvš— dzW cÖWv±m Gi Drcv`b e¨q weeiYx

30 Ryb 2012 ch©š— Aa© eQ‡ii Rb¨ weeiY UvKv UvKv UvKv

KvPvgv‡ji cÖviw¤¢K gRy` 6,400 †hvM: KuvPvgvj µq 6,300 Aš—gyLx enb LiP 1,000 eënvi Dcv‡hvMx KuvPvgv‡ji g~j¨ 70,400 ev`: KuvPvgv‡ji mgvcYx gRy` -7,600 eëüZ KuvPvgv‡ji LiP 62,800 †hvM: cÖZ¨¶ kªwg‡Ki gRyix 44,300 †hvM: cÖZ¨¶ LiP: c¨vwKs mvgMÖxi cÖviw¤¢K gRy` 1,000 †hvM: c¨vwKs cY¨ µq 3,000 4,000 ev`: c¨vwKs mgvMÖxi mgvcYx gRy` -800 3,200 47,500 gyL¨ e¨q 1,10,300 †hvM: KviLvbv DcwiLiP KviLvbv LiP 8,600 hš¿cvwZi AcPq 4,400 KviLvbv `vjv‡bi †givgZ 2,200 15,200 Drcv`b e¨q 1,25,500 †hvM: PjwZ Kv‡h©i cÖviw¤¢K gRy` 12,300 1,37,800 ev`: PjwZ Kv‡h©i mgvcYx gRy` -15,000 Drcvw`Z c‡Yï e¨q 1,22,800

mxgvš— dzW cÖWv±m Gi weµxZ c‡Yï e¨q weeiYx

30 Ryb 2012 ch©š— Aa© eQ‡ii Rb¨ weeiY UvKv

Drcvw`Z c‡Yï cÖviw¤¢K gRy 10,500 †hvM: Drcvw`Z c‡Yï e¨q 1,22,800

weµq‡hvM¨ cY¨ 1,33,300 ev`: Drcvw`Z c‡Yï mgvcbx gRy` -8,700

wewµZ c‡Yï e¨q 1,24,600

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mxgvš— dzW cÖWv±m Gi wek` Avq weeiYx : 30 Ryb 2012 ch©š— Aa© eQ‡ii Rb¨

weeiY UvKv UvKv weµq

ev`:

ev`:

weµxZ c‡Yï e¨q

†gvU gybvdv/jvfcwiPvjb e¨q: cÖkvmwbK DcwiLiP

Awdm LiPvejx eë¯’vcK cwiPvj‡Ki fvZv

weµq DcwiLiP weµq LiP weZiY LiP weµq eë¯’vcK I weµq Kg©x‡ì †eZb

wbU cwiPvjb gybvdv

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UvKv UvKv KvuPvgv‡ji gRy` (1.10.2011) 7,500 R¡vjvbx I kw³ 1,250KvuPvgv‡ji gRy` (31.12.2011) 9,500 Avš—tgyLx enb LiP 1,000PjwZ Kv‡h©i gRy` (1.10.2011) 2,800 ewngyLx enb LiP 1,500PjwZ Kv‡h©i gRy` (31.12.2011) 3,600 c‡iv¶ gRywi 1,750ˆZwi c‡Yï gRy` (1.10.2011) 5,400 KjKeRv I hš¿cvwZi AePq 2,500ˆZwi c‡Yï gRy` (31.12.2011) 3,500 cÖZ¨¶ LiP 1,100ˆZwi cY¨ weµq 65,000 Awdm fvov 3,500KuvPvgvj µq 7,000 wewea KviLvbv LiP 4,500cÖZ¨¶ gRywi 5,650 weµqKgx©‡ì †eZb I Kwgkb 2,250 wewea Awdm LiP 2,000 MYms‡hvM LiP 1,700

Drcv`b e¨q weeiYx, weµxZ c‡Yï e¨q weeiYx, wek` Avq weeiYx cÖ ‘Z Ki |

Abykxjbx eûwbe©vPbx cÖkœ 1| †Kvb e¨q mg~‡ni mgwó KviLvbv Dcwie¨q?

K) cÖZ¨¶ KuvPvgvj + c‡iv¶ KuvPvgvj + c‡iv¶ gRyix L) c‡iv¶ KuvPvgvj + c‡iv¶ gRyix + KviLvbvi fvov I we y r M) c‡iv¶ gRyix + Avmevec‡Îi AePq + hš¿cvwZi †givgZ N) KviLvbvi fvov + Awd‡mi fvov + †`vKv‡bi fvov


185

2| wg: Kvjvg GKRb wVKv`vi| Zvi wVKv`vix eëmv‡q †h LiP¸‡jv msNwVZ nq Zv nj- i) hš¿cvwZi AePq ii) ‡UÛvi cÖvwßi Rb¨ we‡kl LiP iii) Avmevec‡Îi †givgZ †KvbwU cÖZ¨¶ LiP? K) ii L) i I ii M) i I iii N) ii I iii

3| RyZv ˆZwii †¶‡Î Av‡ivcb‡hvM¨ LiP †KvbwU? K) Pvgov µq L) AvVv µq M) QuvP ev dg©v N) †mjvB‡qi myZv

wb‡Pi Z_¨vejx Aej¤^b K‡i 4, 5 I 6 bs cÖ‡kœi DËi `vI| g~L¨ e¨q 50,000 UvKv, KviLvbv Dcwie¨q 10,000 UvKv, cÖkvmwbK Dcwie¨q 5000 UvKv, weµq Dcwie¨q 3,000 UvKv, Ges gybvdv †gvU e¨‡qi 20%

4| gyL¨ e¨‡qi Dci KviLvbv Dcwie¨‡qi kZKiv nvi KZ ? K) 15% L) 20% M) 25% N) 30%

5| weµ‡qi cwigvY KZ? K) 81,600 UvKv K) 83,700 UvKv M) 84,500 UvKv N) 98,500 UvKv

6| †gvU Dcwie¨q KZ? K) 12,000 UvKv L) 18,000 UvKv M) 58,000 UvKv N) 68,000 UvKv

7| Awdm Dcwie¨qÑ i) †Uwj‡dvb wej ii) †kvi“g fvov iii) gwbnvwi ªe¨vw` µq wb‡Pi †KvbwU mwVK? K) i I ii L) i M) i I iii N) ii I iii

8| †KvbwU weµq Dcwie¨qÑ K) c‡bï bgybv weZiY L) KviLvbvi fvov M) Avmevec‡Îi †givgZ N) Awd‡mi we y r wej

9| i~cvš—i e¨qÑ K) weµq‡hvM¨ cY¨ + ˆZwi c‡Yï cÖviw¤¢K gRy` L) weµq‡hvM¨ cY¨ + ˆZwi c‡Yï mgvcbx gRy M) weµq‡hvM¨ cY¨ Ñ ˆZwi c‡Yï cÖviw¤¢K gRy N) weµq‡hvM¨ cY¨ Ñ ˆZwi c‡Yï mgvcbx gRy

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10| eB cÖKvkbx cÖwZôv‡b KvMR µqÑ i) cÖZ¨¶ KuvPvgvj ii) c‡iv¶ KuvPvgvj iii) KviLvbv Dcwie¨q wb‡Pi †KvbwU mwVK? K) i I ii L) i M) ii N) ii I iii

m„Rbkxj cÖkœ: 1| Rbve Avãyj nvwg` GKRb Avg eëmvqx| wZwb ivRkvnx †_‡K Avg G‡b cvBKvix `‡i XvKvq weµq K‡ib| Z_¨vejx wbgœi~c-

• cÖwZ Szwo 500 UvKv `‡i 200 Szwo Avg µq • Avg XvKvq Avbv eve` cwienb fvov 5,000 UvKv • Kzwj LiP cÖwZ Szwo 10 UvKv

Avg UªvK †_‡K bvgv‡bvi ci †`L‡Z †c‡jb 10 Szwo Avg m¤ú~Y© bó n‡q wM‡q‡Q Ges weµq A‡hvM¨|

K) †gvU cÖZ¨¶ Li‡Pi cwigvb KZ?

L) Rbve Avãyj nvwg`ÑGi cÖwZ Szwo Av‡gi †gvU e¨q KZ ?

M) cÖwZwU Szwo‡Z 5 †KwR Avg _vK‡j cÖwZ ‡KwR Avg KZ UvKvq weµq Ki‡j †gvU e¨‡qi 20% jvf n‡e|

2| Avwgb †ccvi cÖwZ w`¯Ív 18 UvKv `‡i 100 wig KvMR µq K‡i| Gi Rb¨ gRywi 500 UvKv Ges Mvwo fvov 1,000 UvKv cÖ vb K‡ib| KvMR weµ‡qi Rb¨ †`vKvb fvov eve` 2,000 UvKv Ges weµqKgx©i Kwgkb eve` 500 UvKv e¨q K‡i| cÖwZôvbwU cÖwZ w`¯Ív KvM‡R 2 UvKv jvf K‡i _v‡K|

K. Avwgb †ccvi nvD‡Ri cÖwZ wig KvM‡Ri µqg~j¨ KZ?

L. Avwgb †ccvi nvD‡Ri †gvU e¨q wbY©q Ki|

M. Avwgb †ccvi nvD‡Ri cÖwZ w`¯Ív KvM‡Ri weµqg~j¨ wbi~cY Ki|

3| Kywgj−vi kvcjv wcÖ›Uvm©, DËiv e¨vsK cÖavb Kvh©vjq †_‡K 2012 mv‡j 5,500 wU Wvqix cÖ ‘‡Zi GKwU KvR †cj| Dc‡iv³ Kv‡Ri Rb¨ wb‡gœv³ LiP¸‡jv nq :

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cvwievwiK wnmve eë¯’vi aviYv : gvby‡li my‡Li wVKvbv n‡”Q cvwievwiK eÜb| cwiev‡ii my‡Li cÖZ¨vkvq cÖwZwU gvbyl Zvi wPš—v, K‡g© cwiev‡ii DbœZ Rxeb hvc‡bi wPš—v fvebv K‡i| cwievi‡K my›ì I myôzyfv‡e cwiPvjbvi Rb¨ ìKvi GKwU cwiKíbv, Avi GB cwiKíbvi GKwU Awe‡”Q`¨ Ask n‡”Q mwVK wnmve eë¯’vi cÖ‡qvM| cwiev‡ii Avq e¨‡qi g‡a¨ hw` †Kvb cwiKíbv bv _v‡K Zvn‡j H cwievi KL‡bvB myk„•Lj fv‡e Rxeb hvcb Ki‡Z cvi‡e bv| cwiev‡ii Avq e¨‡qi mwVK wnmve bv _vK‡j cwiev‡i wek„•Ljv m„wó n‡e djkÖ“wZ‡Z cwiev‡ii myL kvwš— wewNœZ n‡e| ZvB eëmv cÖwZôv‡bi gZ cÖwZwU cwiev‡iiI Avq-e¨q wnmve msi¶Y Kiv LyeB cÖ‡qvRb|

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KvR: cvwievwiK wnmve eë¯’v my›ì Rxebhvc‡b †Kb cÖ‡qvRb †Zvgvi gZvgZ `vI|

cvwievwiK wnmve eë¯’vi êwkó¨ :

1| Agybvdv‡fvMx msMVb: cwievi‡K Agybvdv‡fvMx msMVb wn‡m‡e we‡ePbv Ki‡Z n‡e| †h‡nZz jvf ‡jvKmv‡bi †Kvb cÖkœ ‡bB †m‡nZz wbw`ó mg‡qi Avq-e¨q weeiYx ‰Zwii gva¨‡g DØ„Ë ev NvUwZ Ges Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq|

2| ¯^Zš¿ GKK wba©viY: cÖwZwU cwievi‡K Zvi KZ©v e¨w³ ev Ab¨vb¨ e¨w³ †_‡K c„_K we‡ePbv K‡i wnmve wbKvk m¤úbœ Ki‡Z nq|

3| `vqe×Zv: cvwievwiK wnmve wbKvk Kv‡iv wbKU †ck Ki‡Z nq bv| myZivs wnmve wbKv‡ki †¶‡Î Revew`wnZv ev `vqe×Zv †bB|

4| bM` †jb‡`b: cwiev‡ii ‡jb‡`b †ewki fvM †¶‡Î bM‡` msNwUZ n‡q _v‡K| d‡j wnmve wbKvk msi¶Y Kiv A‡bK mnR|

5| wba©vwiZ LvZ: †ewki fvM †¶‡ÎB cwiev‡ii wnmve wbKv‡ki LvZ wba©vwiZ _v‡K|

KvR: cvwievwiK wnmve eë¯’vi êwkó¨¸‡jv †Kb gybvdv‡fvMx cÖwZôv‡bi êwkó¨ †_‡K Avjv`v?

cvwievwiK wnmve eë¯’vi cÖ‡qvRbxqZv : wbw ©ó Av‡qi g‡a¨ my ’ I my›ì Rxeb hvc‡bi Rb¨ myôz wnmve eë¯’v AZxe ¸i“Z¡c~Y©| wb‡gœ cvwievwiK wnmve eë¯’vi cÖ‡qvRbxqZv D‡j−L Kiv n‡jv|

wnmveweÁvb

190

1| myôz cwiKíbv : wnmve wbKv‡k ¯^”QZv _vK‡j myôzz cwiKíbvi gva¨‡g cvwievwiK eÜb‡K A‡bK †ewk Dc‡fvM Kiv m¤¢e|

2| cvwievwiK ¯^”QjZv : ÔÔAvq ey‡S e¨q KiÓ G gZev` Abyhvqx wnmve eë¯’v cwiPvwjZ n‡j cvwievwiK myL I ¯^”QjZv e„w× cv‡e|

3| g~j¨‡eva m„wó : cvwievwiK wnmve wbKv‡ki g‡a¨ ¯^”QZv wbwðZ Kiv nq e‡j Zv ˆbwZK g~j¨‡eva m„wó‡Z mnvqK nq|

4| cvwievwiK ev‡RU : wnmve wbKv‡ki cwic~Y© Z_¨ _vK‡j mn‡RB cvwievwiK ev‡RU cÖYq‡bi gva¨‡g Avq e¨‡qi my®úó wb‡ ©kbv ˆZwi K‡i myófv‡e cwievi‡K cwiPvjbv Kiv hvq|

5| mÂq Ges †fvM cÖeYZv : fwel¨‡Z my›ì fv‡e Rxeb hvcb Kivi Rb¨ eZ©gvb Av‡qi GKwU Ask mÂq Kiv DwPZ| myôzz wnmve wbKv‡ki gva¨‡g mÂ‡qi cÖeYZv e„w× cvq I †fvM cÖeYZv n«vm cvq|

6| cvwievwiK k„sLjv : ¯^”Q wnmve eë¯’v eRvq _vK‡j cvwiev‡ii Ab¨vb¨ m`m¨‡ì mv‡_ KZ©v e¨w³i g‡bvgvwjb¨ I fyj eySveywSi AeKvk _v‡K bv| djkÖ“wZ‡Z cvwievwiK wek„•Ljv I Kjn †_‡K i¶v cvIqv hvq|

KvR: D‡j −wLZ cÖ‡qvRbxqZv QvovI cvwievwiK wnmve eë¯’vi Avi wK wK cÖ‡qvRbxqZv _vK‡Z cv‡i Zv wPwýZ Ki|

cvwievwiK ev‡RU : ev‡RU ej‡Z eySvq cwiKíbvi msL¨vZ¡K cÖKvk| A_©vr wbw ©ó j¶¨ AR©‡bi Rb¨ wbw ©ó mg‡qi Avq I e¨‡qi c~e© cwiKíbvi msL¨vZ¡K cÖKvkB n‡PQ ev‡RU| wbw ©ó mgq ej‡Z †Kvb aiv evav wbqg †bB| mvßvwnK, gvwmK wKsev evrmwiKI n‡Z cv‡i| cvwievwiK ev‡RU ej‡Z eySvq cwievi †Kw› ªK Avq e¨‡qi fwel¨Z cwiKíbv| A_©vr cwiev‡ii Av‡qi Drm Ges Pvwn`vi wfwË‡Z e¨‡qi LvZ wba©vib K‡i †h c~e©cwiKíbv Kiv nq Zv‡KB cvwievwiK ev‡RU ejv nq| ev‡RU cÖYqb Kivi gva¨‡g cwievi‡K GKwU wbw ©ó KvVv‡gvi wfZi Avbv nq hv‡Z K‡i Av‡qi AwZwi³ e¨‡qi †Kvb my‡hvM bv _v‡K| wbw ©ó KvVv‡gvi wfZi A_©vr ev‡R‡Ui gva¨‡g cvwievwiK wnmve wbKvk cwiPvjbv Ki‡Z cvi‡j wbw ©ó Av‡qi g‡a¨B myôz I my›ì Rxeb hvcb Kiv m¤¢e|

cvwievwiK ev‡R‡Ui cÖ ‘Z cÖYvjx : cvwievwiK ev‡RU ˆZwii Rb¨ KZ¸‡jv c`‡¶c MÖnY Kiv Ri“ix| ev‡RU ˆZwi I ev¯Íevqb ZLbB m¤¢e n‡e hw` wba©vwiZ wbqgbxwZ †g‡b ev‡RU cÖ¯‘Z Kiv nq| c`‡¶c ¸‡jv wbgœi~c-

1| cÖ‡qvRbxq `ªe¨vwì ZvwjKv cÖ¯‘ZKiY : †h mg‡qi Rb¨ ev‡RU cÖYqb Kiv n‡e †h mg‡q cwiev‡ii m`m¨‡ì KvswLZ `ª‡eï ZvwjKv wb‡q Zvi g‡a¨ †_‡K cÖ‡qvRb I Pvwn`vi ¸i“Z¡ Abymv‡i ZvwjKv cÖ¯‘Z Ki‡Z n‡e|


191

2| g~j¨ wbi~cY : ZvwjKv Abyhvqx cÖwZwU ªe¨ ev †mevKv‡h©i g~j¨ †R‡b wb‡q GK‡Î †gvU g~j¨ ev‡R‡U Aš—f©y³ Ki‡Z n‡e|

3| m¤¢ve¨ Avq wba©viY : cvwievwiK ev‡R‡U mvaviYZ Av‡qi Dci wfwË K‡i e¨q wba©viY Kiv nq| †mB Rb¨ ev‡RU‡K Kvh©Kix Ki‡Z n‡j m¤¢ve¨ Av‡qi mKj Drm mwVKfv‡e wPwýZ K‡i †gvU Avq ev‡R‡U Dc¯’vcb Ki‡Z nq|

4| ev‡R‡Ui fvimvg¨ i¶v : cÖwZwU cwiev‡iB ev‡R‡Ui g~j j¶¨ mxwgZ Av‡qi ga¨ †_‡K m‡e©v”P myweav MÖn‡Yi gva¨‡g fwel¨‡Zi Rb¨ wKQz mÂq Kiv| †h j¶¨B ev‡RU cÖYqb Kivi mgq †Lqvj ivL‡Z n‡e Avq e¨‡qi ga¨ †hb fvimvg¨ eRvq _v‡K A_©vr e¨q †hb Av‡qi †P‡q †ewk bv nq|

5| hy‡Mvc‡hvMx ev‡RU cÖYqb : cvwievwiK ev‡R‡U Ggb fv‡e cÖYqb Ki‡Z n‡e †hb Zv ev¯Íeagx© Ges hyw³msMZ nq| ZvQvov ev‡RU bgbxq n‡Z n‡e hv‡Z K‡i we‡kl cwiw¯’wZ‡Z †Kvb GKwU LiP †e‡o †M‡j Ab¨ GKwU LiP Kgv‡bv hvq|

cvwievwiK ev‡R‡Ui bgybv : GKwU mv_©K ev‡RU cÖYqb I ev¯Íevqb wbf©i K‡i cwiev‡ii Av_© mvgvwRK Ae¯’vi Dci| cwiev‡ii MVb, AvK…wZ, cwiev‡ii Avq, m`‡m¨i i“wP‡eva mvgvwRK cwiwPwZ BZ¨vw` Dcv`vb ¸‡jv mwµqfv‡e ev‡RU cÖYq‡bi mgq we‡ePbvq ivL‡Z nq| ZvQvov cÖwZwU cwiev‡ii ev‡RU GKiKg Ges GKB gv‡b ˆZwi Kiv m¤¢e n‡e bv| †gvU K_v n‡jv Avq e¨‡qi fvimvg¨ †_‡KB GKwU cvwievwiK ev‡RU ˆZwi nq| e¨‡qi LvZIqvix eÈb wbf©i Ki‡e cvwievwiK KvVv‡gvi Dci| †hgb- Lv`¨ Lv‡Z kZKiv 20%-25% e¯¿Lv‡Z 5%-10% evm¯’vb Lv‡Z 30%-40% wk¶vLvZ 10%-15% , hvbevnb 15%-20% LiP Kiv †h‡Z cv‡i (AvbygvwbK)|

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193

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1| cÖvwß I cÖ vb wnmve : cvwievwiK ˆ`bw›`b bM` †jb‡`‡bi msiw¶Z wnmve †_‡K eQi †k‡l †kªwYe×fv‡e Ges msw¶ß AvKv‡i †h wnmve cÖ¯‘Z Kiv nq Zv‡K cÖvwß I cÖ`vb wnmve ejv nq| cÖvwß I cÖ`vb wnmve e¨emv cÖwZôv‡bi bM`vb eB‡qi Abyi~c; wKš—y GwU bM`vb eB bq| GwU cvwievwiK wnmve wbKv‡ki cÖ_g avc| mKj cÖKvi bM` †jb‡`‡bi mgš‡qi G wnmve cÖ¯‘Z Kiv nq|

mKj cÖKvi bM` cÖvwß †WweU cv‡k Ges mKj cÖKvi bM` cÖ`vb †µwWU cv‡k wnmvefy³ Kiv nq| PjwZ mv‡j bM` cÖvß †h †Kvb mv‡ji g~jab I gybvdvRvZxq Avqmg~n cÖvwß I cÖ`vb wnmv‡ei †WweU w`‡K Ges †h †Kvb mv‡ji g~jab I gybvdvRvZxq e¨qmg~n †µwWU w`‡K wj‡L cÖvwß I cÖ`vb wnmve ˆZwi Kiv nq|

2| Avq e¨q weeiYx : wnmve Kvj †k‡l A_©vr wbw ©ó mgq ci cwiev‡ii Avq I e¨‡qi D×„Ë ev NvUwZ wbb©‡qi Rb¨ ïaygvÎ PjwZ mv‡ji gybvdv RvZxq Avq Ges gybvdvRvZxq e¨‡qi mvnv‡h¨ †h weeiYx cÖ ‘Z Kiv nq Zv‡KB Avq e¨q weeiYx ejv nq| Avq e¨q weeiYx‡Z hw` e¨‡qi †P‡q Av‡qi cwigvY †ewk nq Zvn‡j D×„Ë‡K ejv nq e¨qvwZwi³ Avq ev Avq D×„Ë Avi hw` Av‡qi †P‡q e¨‡qi cwigvY †ewk nq Zvn‡j Z‡K ejv nq AvqvwZwi³ e¨q ev NvUwZ| e¨qvwZwi³ Avq Øviv cvwievwiK Znwej e„w× nq Ges NvUwZ Øviv cvwievwiK Znwej n«vm cvq|

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194

cÖvwß I cÖ`vb wnmv‡ei GKwU bgybv QK wb‡gœ †`qv n‡jv: cÖvwß I cÖ`vb wnmve

cÖvwß UvKv cÖ vb UvKv e¨v‡jÝ we/wW gybvdvRvZxq cÖvwßmg~n g~jabRvZxq cÖvwßmg~n

*** *** ***

*****

gybvdvRvZxq cÖ`vbmg~n g~jabRvZxq cÖ`vbmg~n e¨v‡jÝ wm/wW

*** *** ***

*****

cÖvwß I cÖ`vb wnmv‡ei êwkó¨: 1| cÖvwß I cÖ vb wnmve bM`vb eB Gi gZ| 2| GB wnmv‡ei evg cv‡k¦© cÖviw¤¢K bM` Znwej I e¨vsK e¨v‡jÝ w`‡q ïi“ nq Ges Wvb cv‡k¦© mgvcbx bM`

Znwej I e¨vsK e¨v‡jÝ w`‡q †kl nq| 3| GB wnmv‡ei evg cv‡k¦© mKj cÖKvi cÖvwß Ges Wvb cv‡k¦© mKj cÖKvi cwi‡kva wjLv nq| 4| GB wnmv‡ei wewfbœ cÖvwß I cwi‡kva †jLvi mgq †Kvb mgq Kvj we‡ePbvq Avbv nq bv A_©vr PjwZ,

c~e©eZx© Ges cieZx© mKj Kv‡ji wnmve mg~n wjwce× Kiv nq| 5| eZ©gvb eQ‡ii †Kvb e‡Kqv Avq ev e‡Kqv e¨‡qi †jb‡`b G wnmv‡e Aš—©fy³ nq bv| 6| G wnmv‡ei evg w`K me© vB eo nq| KviY bM` cÖvß UvKvi †P‡q bM` cÖ`vb KL‡bv †ewk n‡Z cv‡i bv| 7| ¯’vqx m¤ú‡ì AePq msµvš— †jb‡`b G wnmv‡e Aš—fy©³ Kiv nq bv| 8| G wnmve n‡Z bM` cÖevn (Cash flow) Rvbv hvq|

KvR: cvwievwiK wnmve cÖ ‘‡Zi †¶‡Î cÖvwß I cÖ`vb wnmve wK f‚wgKv ivL‡Z cv‡i? cÖvwß I cÖ`vb wnmve n‡Z Avq e¨q weeiYx cÖ¯ÍyZ cÖYvjx: cÖvwß I cÖ vb wnmve n‡Z Avq e¨q weeiYx cÖ ‘Z Kivi wbqgvejx wb‡gœ eY©bv Kiv n‡jv| 1| cÖvwß I cÖ vb wnmv‡ei †WweU w`‡Ki gybvdv RvZxq cÖvwß¸‡jv Avq e¨q weeiYxi Av‡qi w`‡K Ges †µwWU

w`‡Ki gybvdv RvZxq e¨qmg~n Avq-e¨q weeiYxi e¨‡qi w`‡K wjL‡Z n‡e| 2| cÖvwß I cÖ`vb wnmv‡ei cÖviw¤¢K I mgvcbx DØ„Ë Avq e¨q weeiYx‡Z †`Lv‡Z nq bv| 3| g~jab RvZxq cÖvwß I cÖ`vb Avq e¨q weeiYx‡Z _vK‡e bv| 4| gybvdvRvZxq cÖvwß I cÖ vb wnmve Avq e¨q weeiYx‡Z wnmvefy³ n‡e| 5| ïaygvÎ PjwZ mv‡ji gybvdv RvZxq Avq I e¨q, Avq e¨q weeiYx‡Z wnmvefy³ n‡e| 6| weMZ I cieZx© mv‡ji †Kvb Avq-e¨q Avq-e¨q weeiYx‡Z Avm‡e bv| 7| cÖvwß I cÖ vb wnmv‡e cÖ wk©Z †Kvb cÖKvi m¤ú` µq weµq msµvš— `dvmg~n Avq e¨q weeiYx‡Z Aš—fy©³ n‡e bv| 8| PjwZ eQ‡ii cÖvc¨ Avq I e‡Kqv e¨q Avq-e¨q weeiYx‡Z Aš—fy©³ n‡e| 9| ¯’vqx m¤ú‡ì AePq Avq-e¨q weeiYxi e¨‡qi w`‡K em‡e|

KvR: cÖvwß I cÖ`vb wnmv‡ei †Kvb †Kvb `dvmg~n Avq-e¨q weeiYx‡Z Avm‡e bv wPwýZ Ki|


195

cÖvwß I cÖ`vb wnmve n‡Z Avw_©K Ae¯’vi weeiYx cÖ ‘Z cÖYvjx : cvwievwiK wnmve wbKv‡ki †¶‡Î Avw_©K Ae¯’vi weeiYx ˆZwii g~j D‡Ïk¨ n‡”Q GKwU wbw ©ó mgq †k‡l cwiev‡ii m¤ú`, `vq I cvwievwiK Znwej m¤ú‡K© aviYv jvf Kiv|

cÖ¯‘Z cÖYvjx : 1| cwiev‡ii cÖviw¤¢K m¤ú` †_‡K cÖviw¤¢K `vq ev` w`‡q cvwievwiK Znwej wbY©q Ki‡Z n‡e| 2| cÖvwß I cÖ`vb wnmv‡ei g~jab RvZxq cÖvwß¸‡jv Avw_©K Ae¯’vi weeiYx `v‡qi cv‡k Ges g~jab RvZxq

e¨q¸‡jv m¤ú‡ì cv‡k wjL‡Z n‡e| 3| cÖvwß I cÖ vb wnmv‡ei mgvcbx bM` I e¨vsK Rgvi DØ„Ë Avw_©K Ae¯’vi weeiYxi m¤ú‡ì w`‡K wjL‡Z n‡e| 4| m¤ú‡ì AePq Avw_©K Ae¯’vi weeiYx m¤ú‡ì w`‡K mswk −ó m¤ú` †_‡K ev` w`‡q †`Lv‡Z n‡e| 5| hveZxq AwMÖg Avq Avw_©K Ae¯’vi weeiYx `v‡qi w`‡K Ges AwMÖg e¨q Avw_©K Ae¯’vi weeiYxi m¤ú‡ì

w`‡K wjL‡Z n‡e| 6| wek` Avq-e¨q weeiYxi Avq DØ„Ë Avw_©K Ae¯’vi weeiYx `v‡qi w`‡K cvwievwiK Znwe‡ji mv‡_ †hvM Ges

NvUwZ cvwievwiK Znwej †_‡K ev` w`‡q †`Lv‡Z n‡e| 7| cÖvwß I cÖ vb wnmv‡ei cÖviw¤¢K bM` I e¨vsK Rgvi DØ„Ë Avm‡e bv| D³ DØ„Ëmg~n cvwievwiK Znwej wbY©‡q

eëüZ n‡e|

KvR: cvwievwiK Znwej wbY©‡qi †¶‡Î cÖvwß I cÖ`vb wnmve n‡Z †Kvb †Kvb `dvmg~n Avm‡e Zv wPwýZ Ki|

D`vniY : 1 Rbve Imgvb MwYi 1 Rvbyqvix 2012 Zvwi‡L m¤ú` I `vq †`bvi cwigvY wQj- evwo 20,00,000; AvmevecÎ 20,000; ˆZRmcÎ 13,000 Ges M„n wbg©vY FY 15,00,000 UvKv| D³ eQ‡i Zvi cÖvwß I cÖ vb wnmve wbgœi~c:

cÖvwß cÖ vb wnmve cÖvwßmg~n UvKv cÖ vbmg~n UvKv

†eZb cÖvwß K…wl LvZ †_‡K Avq cyivZb Le‡ii KvMR weµq

2,50,00020,0002,000

Lv`¨ mvgMÖx µq gywì ‡`vKvb wej †cŠiKi Kw¤úDUvi µq M„nwbg©vY F‡Yi my` †Uwjwfkb µq wd«R µq M¨vm cvwb we`y¨r Avc¨vqb gwbnvix Le‡ii KvMR wej hvZvqvZ I Ab¨vb¨ WvKNi mÂq e¨vs‡K Rgv nv‡Z bM`(31/12/2012)

40,000 2,280 3,220

50,000 10,000 32,000 60,000 5,600 7,000 2,500 4,800 4,400

48,000 2,200

2,72,000 2,72,000 KiYxq: 31 wW‡m¤î 2011 mv‡ji Avq e¨q weeiYx I 31 wW‡m¤î Zvwi‡Li Avw_©K Ae¯’vi weeiYx ˆZwi Ki|

wnmveweÁvb

196

mgvavb: Rbve Imgvb MwYi Avq e¨q weeiYx

31†k wW‡m¤î 2011 Zvwi‡L mgvß eQ‡ii Rb¨ weeiY UvKv UvKv

Avqmg~n: †eZb K…wl Avq cyivZb Le‡ii KvMRweµq

†gvU Avq e¨q mg~n: Lv`¨ mvgMÖx µq gywì wej cwi‡kva †cŠiKi M„nwbg©vb F‡Yi my M¨vm, cvwb, wey ¨r Avc¨vqb gwbnvix Le‡ii KvMR wej cwi‡kva hvZvqvZ I Ab¨vb¨

†gvU LiP Avq DØ„Ë / e¨qvwZwi³ Avq

2,50,00020,0002,000

40,0002,2803,220

10,0005,6007,0002,5004,8004,400

2,72,000

79,800

1,92,200

Rbve Imgvb MwYi Avw_©K Ae¯’vi weeiYx 31 †k wW‡m¤î 2011

weeiY UvKv UvKv UvKv m¤ú`mg~n: evwo AvmevecÎ ‰ZRmcÎ Kw¤úDUvi ‡Uwjwfkb wd«R µq WvKNi mÂq e¨vs‡K Rgv nv‡Z bM`

‡gvU m¤ú` `vq I cvwievwiK Znwej: M„n wbg©vY FY cvwievwiKZnwej (+) Avq DØ„Ë

†gvU `vq I cvwievwiK Znwej

5,33,0001,92,200

20,00,00020,00013,00050,00032,00060,00048,0002,200

15,00,000

7,25,200

22,25,200

22,25,200


197

†bvU: cvwievwiK Znwej wbY©q: cvwievwiK Znwej = cÖviw¤¢K m¤ú` Ñ cÖviw¤¢K `vq

= evwo + AvmevecÎ + ˆZRmcÎ - M„nwbg©vY FY = (20,00,000+20,000+13,000) Ñ 15,00,000 = 5,33,000 UvKv

D`vniY : 2 Rbve AvwRR †ckvq GKRb wPwKmrK| wZwb PvKyixi cvkvcvwk cÖvB‡fU c¨vKwU‡mi gva¨‡g A_© DcvR©b K‡ib| 31 †k wW‡m¤î 2011 mv‡ji mgvß eQ‡ii Zvi cÖvwß I cÖ vb wnmve wQj wbgœi~c:

cÖvwß I cÖ`vb wnmve 31 †k wW‡m¤î 2011 mv‡ji mgvß eQ‡ii Rb¨

cÖvwßmg~n UvKv cÖ`vb mg~n UvKv nv‡Z bM` (01-01-2011) e¨vs‡K Rgv (01-01-2011) ‡eZb †_‡K Avq cÖvB‡fU cªvKwUm †_‡K cÖvß evox fvov †_‡K cÖvwß

25,00035,000

1,50,0001,20,000

30,000

†kqv‡i wewb‡qvM Lv`¨ mvgMÖx µq WªvBfv‡ii †eZb Mvox †givgZ covïbv LiP wk¶‡Ki †eZb Kw¤úDUvi µq wPwKrmv LiP wey`¨r R¦vjvbx LiP gvQ gvsm wWg Avjgvix µq Dcnvi µq nv‡Z bM` (31-12-11)

1,00,000 30,000 36,000 20,000 25,000 18,000 40,000 7,000

12,000 10,000 15,000 7,000

40,000 3,60,000 3,60,000

1.1.2011 Zvwi‡L m¤ú` I `v‡qi DØ„Ë wQj wbgœi~c: AvmevecÎ- 25,000 UvKv hš¿cvwZ 15,000 UvKv cvIbv`vi wnmve 12,000 UvKv| 31.12.11 Zvwi‡L Ab¨vb¨ Z_¨vejx: K) PjwZ eQ‡ii †eZb e‡Kqv 7,000 UvKv| L) cÖvß evwo fvovi 2,500 UvKv c~e©eZx© eQ‡ii Ges PjwZ mv‡ji e‡Kqv- 3,200 UvKv| M) WªvBfv‡ii †eZb e‡Kqv 2,400 UvKv

KiYxq: 1| Rbve AvwRRÑGi PjwZ `v‡qi cwigvY wbY©q Ki| 2| Rbve AvwRRÑGi 31 †k wW‡m¤î, 2011 Zvwi‡L mgvß eQ‡ii Avq e¨q weeiYx cÖ¯‘Z Ki| 3| D³ Zvwi‡Li Rbve AvwRRÑGi Avw_©K Ae¯’vi weeiYx cÖ ‘Z Ki|

wnmveweÁvb

198

AvZ¥Kg©ms¯’vbg~jK D‡`¨vM : cwievi, mgvR Z_v iv‡óªi Dbœq‡bi Rb¨ †h †Kvb e¨vw³ †QvU Lv‡Uv AvZ¥Kg©ms¯’vbg~jK D‡`¨vM MÖnY Ki‡Z cv‡i| nuvm-gyiMx cÖwZcvjb, grm¨ Pvl, Mevw` cï cvjb, †gŠgvwQ Pvl, ZuvZ I KzwUi wkí BZ¨vw` cÖKí MÖn‡Yi gva¨‡g Kg©ms¯’v‡bi my‡hvM m„wó Kiv m¤¢e| †h †Kvb e¨vw³B Gme AvZ¥Kg©ms¯’vbg~jK D‡`¨vM MÖnY Ki‡Z cv‡i| AvZ¥Kg©ms¯’vbg~jK cÖK‡íi mdjZv wbf©i K‡i D‡`¨v³vi `¶Zv, †gav Ges wbfy©j wnmvei¶Y e¨e¯’v I `¶ e¨e¯’vcbvi Dci| wb‡gœ K‡qKwU cvwievwiK AvZ¥Kg©ms¯’vbg~jK cÖK‡íi Avq I e¨‡qi weeiY D‡j−L Kiv n‡jv:

cÖKí-1: y» Lvgvi cÖKí A_©vq‡bi Drm:

UvKvwbR¯^ g~jab e¨vsK FY (16%)

†gvU

1,45,0001,50,0002,95,000

K) g~jab wewb‡qvM: weeiY UvKv

cÖK‡íi evwl©K BRviv e¨q 1,55,000evQzimn 2wU Mvfxi µqg~j¨ 1,40,000

wewb‡qvMK…Z †gvU e¨q 2,95,000

L) cÖwZcvjb e¨‡qi weeiY: (evrmwiK) weeiY UvKv

Mvfx cÖwZ ‰`wbK 4 †KwR `vbv`vi Lvevi, cÖwZ ‡KwR 20 UvKv (4×2×365×20) 58,400

Mvfx cÖwZ ‰`wbK 25 UvKvi Lo I Nvm (25×2×365) 18,250

evQzi cÖwZ ‰`wbK 1 †KwR `vbv`vi Lvevi, cÖwZ ‡KwR 20 UvKv(1×2×365×20) 14,600

evQzi cÖwZ ‰`wbK 15 UvKvi Lo I Nvm (15×2×365) 10,950Jla I Avbymw½K LiP 5,000

evwl©K †gvU e¨q 1,07,200

M) Lvgv‡ii Drcv`b I Avq: (evrmwiK) weeiY UvKv

Mvfx cÖwZ ˆ`wbK 10 wjUvi ya 50 UvKv `‡i (10×2×365×50) 3,65,000†Mvei †_‡K Avq 15,000eQi †k‡l evQzimn Mvfx weµq †_‡K Avq (cÖwZwU 80,000×2) 1,60,000

evwl©K †gvU Avq 5,40,000N) Avq I e¨‡qi msw¶ß mvi

weeiY UvKv UvKv †gvU Avq 5,40,000 ev`: wewb‡qvMK…Z †gvU e¨q 2,95,000 cÖwZcvjb e¨q 1,07,200

e¨vsK F‡Yi my` (1,50,000×16%) 24,000 4,26,200

bxU gybvdv 1,13,800


199

cÖKí-2: grm¨ Lvgvi cÖKí A_©vq‡bi Drm: UvKv wbR¯^ g~jab e¨vsK FY (16%)

†gvU wewb‡qvM

1,03,950 2,00,0003,03,950


evwl©K wjR LiP 1,00,000cyKzi ms¯‹vi 20,000

wewb‡qvMK…Z †gvU e¨q 1,20,000 L) evrmwiK wfwË‡Z GK GKi AvqZ‡bi cyKz‡i i“B gvQ Pvl cÖK‡íi e¨‡qi weeiY

e¨‡qi weeiY UvKv UvKv 1) Avbymw½K LiP ‡iwUbb (5 †KwR, 450 UvKv `‡i) Pzb (100 †KwR, 20 UvKv `‡i) cvwb cÖ‡ekKib LiP 2) gv‡Qi ‡cvbv (20,000 wU, cÖwZwU 5 UvKv `‡i) 3) mvi cÖ‡qvM: ‰Re mvi (2000 †KwR, 10 UvKv `‡i) BDwiqv mvi (60 †KwR, 20 UvKv `‡i) wU Gm wc (150 †KwR, 10 UvKv `‡i) 4) gv‡Qi Lv`¨:

mwilvi ˆLj (250 †KwR, 20 UvKv `‡i) c¨v‡KURvZ Lvevi (70 †KwR, 100 UvKv `‡i)

5) gRyix:

cvnviv, Lv`¨ mieivn, mvi cÖ‡qvM, AvMvQv `gb 6) gvQ msMÖn LiP:

cvwb wb®‹vkb ‡R‡j LiP wewea

†gvU e¨q

2,250 2,000 3,000

20,000 1,200 1,500

5,000 7,000

2,000 20,000 5,000

7,250

1,00,000

22,700

12,000

15,000

27,0001,83,950

wnmveweÁvb

200

M) Avq I e¨‡qi msw¶ß mvi: weeiY UvKv UvKv

‡gvU Avq - gvQ weµq (3000 †KwR , 150 UvKv `‡i) 4,50,000ev`: wewb‡qvMK…Z †gvU e¨q 1,20,000 cwiPvjbv e¨q 1,83,950

e¨vsK F‡bi my` (200000× 16%) 32,000 3,35,950

bxU gybvdv 1,14,050

cÖKí-3: nvum-gyiMxi Lvgvi cÖKí A_©vq‡bi Drm: UvKv wbR¯^ g~jab e¨vsK FY (15%)

‡gvU wewb‡qvM

1,44,0006,00,0007,44,000


cyKzi wjR LiP 1,00,000cyKyi ms¯‹vi 10,000gyiMxi N‡ii g~j¨ 1,20,000nuv‡mi N‡ii g~j¨ 1,20,000gRyix 30,000

wewb‡qvMK…Z †gvU e¨q 3,80,000

L) nvum-gyiMxi †hŠ_ Pvl cÖK‡íi evwl©K e¨‡qi weeiY: weeiY UvKv UvKv

nvu‡mi LiP: 6 gvm eq‡mi 200wU nvum, cÖwZwU 100 UvKv `‡i nvu‡mi Lv`¨ ‰`wbK 30 †KwR, 20 UvKv `‡i (30×20×365) nuv‡mi Jla I Avbymw½K LiP gyiMxi LiP: gyiMxi ev”Pv (1 w`b eq‡mi 300 gyiMx, 60 UvKv `‡i) gyMixi Lv`¨ (5000 †KwR, 15 UvKv `‡i) gyiMxi Lvev‡ii cvwbi cvÎ g~j¨ Jla wewea

†gvU e¨q

20,000

2,19,000 10000

18,000 75,000 5,000 7,000

10,000

2,49,000

1,15,0003,64,000


201

M) nvum-gyiMxi †hŠ_ Pvl cÖK‡íi evwl©K Av‡qi weeiY: weeiY UvKv UvKv

nvum:

wWg weµq - cÖwZ nuvm eQ‡i M‡o 180wU, 6 UvKv `‡i (180×6×200) 2,16,000

nvum weµq - cÖwZwU 250 UvKv `‡i (250×200) 50,000 gyiMx: 2,66,000

wWg weµq - cÖwZ gyiMx eQ‡i M‡o 200wU, 6 UvKv `‡i (200×6×300) 3,60,000

gyiMx weµq - cÖwZwU 200 UvKv `‡i (200×300) 60,000 4,20,000 eQi †k‡l nuvm I gyiMxi Ni weµq 1,80,000

‡gvU Avq 8,66,000

N) Avq I e¨‡qi msw¶ß mvi: weeiY UvKv UvKv

‡gvU Avq 8,66,000 ev`: wewb‡qvMK…Z †gvU e¨q 3,80,000

cÖwZcvjb e¨q 3,64,000 e¨vsK F‡Yi my` (6,00,000×15%) 90,000

8,34,000 bxU gybvdv 32,000

Abykxjbx eû wbe©vPwb cÖkœ :

1| wnmveweÁv‡bi „wó‡Z cwievi‡K we‡ePbv Kiv nqÑ (K) gybvdv‡fvMx cÖwZôvb wn‡m‡e (L) Agybvdv‡fvMx cÖwZôvb wn‡m‡e (M) gybvdv‡fvMx Pjgvb cÖwZôvb wn‡m‡e (N) Agybvdv‡fvMx Pjgvb cÖwZôvb wn‡m‡e

2| cwiev‡ii †ewkifvM †jb‡`b msNwUZ nqÑ i) bM‡` ii) †P‡K iii) av‡i

KvR: Rbve Avkivd Avjxi GKwU cvwievwiK `y» Lvgvi Av‡Q| GwU Zvi cwiev‡ii `y‡ai Pvwn`v c~i‡Yi cvkvcvwk evowZ Av‡qi e¨e¯’v K‡i‡Q| Rbve Avkivd Avjxi Lvgv‡ii Z_¨vejx Dc¯’vcb Kiv njt Lvgvi Ni I Mvfxi g~j¨ eve` g~jab wewb‡qvM 80,000 UvKv, cÖwZ eQi AveZ©K Li‡Pi cwigvY 20,000 UvKv| cÖ_g eQi `ya I †Mvei weµq †_‡K Avq nq 25,000 UvKv, 2q eQi †_‡K 6ô eQi ch©š— cÖwZ eQi `ya, †Mvei I evQzi wewµ †_‡K Avq nq 45,000 UvKv, 7g eQi †_‡K `ya, †Mvei I Mvfx weµq †_‡K Avq nq 75,000 UvKv| G cÖK‡íi Rb¨ evwl©K 15% my‡` 50,000 UvKv e¨vsK FY †bIqv n‡q‡Q|

KiYxq: Rbve Avkivd Avjxi cÖKíwUi Avq-e¨‡qi msw¶ß mvi ˆZix K‡i mvZ eQ‡ii bxU gybvdv †ei Ki|

wnmveweÁvb

202

wb‡Pi †KvbwU mwVK ? (K) i (L) i I ii (M) iii (N) ii I iii

3| cvwievwiK ev‡RU ˆZwi nqÑ (K) m¤¢ve¨ Av‡qi wfwË‡Z (L) cÖK…Z Av‡qi wfwË‡Z (M) m¤¢ve¨ Avq I e¨‡qi wfwË‡Z (N) cÖK…Z Avq I e¨‡qi wfwË‡Z

4| cÖvwß-cÖ`vb wnmv‡e wjwce× Kiv nqÑ i) g~jab RvZxq cÖvwß ii) gybvdv RvZxq cÖvwß iii) gybvdv RvZxq cÖ vb wb‡Pi †KvbwU mwVK? K) i L) i I ii M) ii I iii N) i, ii I iii

5| cvwievwiK Avq-e¨q weeiYx‡Z wjwce× Kiv nqÑ K) PjwZ eQ‡ii gybvdv RvZxq e¨q L) weMZ I PjwZ eQ‡ii gybvdv RvZxq e¨q M) PjwZ I cieZ©x eQ‡ii gybvdv RvZxq e¨q N) weMZ, PjwZ I cieZ©x eQ‡ii gybvdv RvZxq e¨q

6| cvwievwiK Avw_©K weeiYx KqwU ch©v‡q cÖ ‘Z Kiv nq? K) 02 wU L) 03wU M) 04wU N) 05wU

7| †KvbwU cvwievwiK gybvdv RvZxq e¨q? i) evwoNi wbg©vY ii) mvB‡Kj µq iii) m¤ú` i¶Yv‡e¶Y LiP wb‡Pi †KvbwU mwVK? K) ii L) iii M) i, ii N) i, iii

8| AvZ¥Kg©ms¯’vbg~jK cÖK‡íi ØvivÑ i) D‡`¨v³vi Kg©ms¯’vb nq ii) cwiev‡ii Kg©ms¯’vb nq iii) mgv‡Ri Kg©ms¯’vb nq wb‡Pi †KvbwU mwVK ? K) i L) i I ii M) ii I iii N) i I iii

9| AvZ¥Kg©ms¯’vbg~jK cÖK‡íi mdjZv wbf©i K‡iÑ i) D‡`¨v³vi `¶Zvi Dci ii) wbfy©j wnmvei¶‡bi Dci iii) g~jab wewb‡qv‡Mi Dci wb‡Pi †KvbwU mwVK? K) i L) ii M) ii I iii N) i I ii

10| †KvbwU AvZ¥Kg©ms¯’vbg~jK cÖK‡íi AwbqwgZ e¨qÑ K) gvQ Pv‡li Rb¨ cyKzi BRviv LiP L) nuvm-gyiMxi wPwKrmv LiP M) `y» Lvgv‡ii Mi“i Lvevi LiP N) cÖK‡íi cvnviv`v‡ii gRywi


203

11| cvwievwiK ev‡RU cÖ ‘‡Zi cÖ_g c`‡¶c †Kvb&&wU ? K. cÖ‡qvRbxq ªe¨vwì ZvwjKvKiY| L. m¤¢ve¨ Avq wba©viY| M. ªe¨ ev †mevi g~j¨ wba©viY| N. ªe¨ ev †mevi Pvwn`v I mieiv‡ni Z_¨ msMÖnKiY|

12| cvwievwiK Avw_©K weeiYxi avc n‡jvÑ i) bM`vb wnmve ii) cÖvwß-cÖ`vb wnmve iii) Avq-e¨q weeiYx wb‡Pi †Kvb&&wU mwVK? K) i L) ii M) i I ii N) ii I iii

m„Rbkxj cÖkœ : 1| 1jv Rvbyqvwi 2012 Zvwi‡L Wv. gvnv`xi cvwievwiK Ae¯’v wbgœi~c: evwoNi 10,00,000 UvKv, AvmevecÎ 90,000 UvKv, wewb‡qvM 10,000 UvKv, MnbvcÎ 80,000 UvKv, nv‡Z bM` 3,000 UvKv Ges e¨vsK FY 6,000 UvKv|

Wv. gvnv`xi cvwievwiK cÖvwß I cÖ`vb wnmve 31†k wW‡m¤î 2012 mv‡ji mgvß eQ‡ii

cÖvwßmg~n UvKv cwi‡kvamg~n UvKv nv‡Z bM` (1-1-10) 3,000 Lv`¨ mvgMÖx µq 60,000

†eZb 3,63,000 ‰`bw›`b evRvi 1,20,000 wewb‡qv‡Mi my` 1,500 †Uwjwfkb µq 23,000

†ivMx †`‡L cÖvwß 1,20,000 Le‡ii KvMR 3,500 wk¶v LiP 28,000

M¨vm, cvwb, we`y¨r 21,000 e¨vs‡K ¯’vqx AvgvbZ 2,25,000 DØ„Ë 7,000 4,87,500 4,87,500

Ab¨vb¨ Z_¨vejx : 1. M¨vm, cvwb I we`y¨r LiP 1,500 UvKv e‡Kqv Av‡Q| 2. wewb‡qv‡Mi my 1,000 UvKv cvIqv hvqwb| K. Wv. gvnv`xi cvwievwiK Znwe‡ji cwigvY wbY©q Ki| L. 31†k wW‡m¤î 2012 Zvwi‡L mgvß eQ‡ii Zvi cwiev‡ii Avq e¨q weeiYx cÖ¯‘Z Ki| M. D³ Zvwi‡Li Wv. gvnv`xi cwiev‡ii Avw_©K Ae¯’vi weeiYx ‰Zwi Ki|

2| Rbve Avnmvb nvwee gv‡m 12,000 UvKv †eZ‡b GKwU †emiKvix cÖwZôv‡b PvKzwi K‡ib| GQvovI wZwb GKwU K‡j‡R cvU©UvBg †jKPvivi wn‡m‡e gv‡m 5,000 UvKv m¤§vbx cvb| 2012 mv‡ji 1 Rvbyqvix Zvi 2,00,000 UvKv Ges wWwcGm G Rgv 1,00,000 UvKv| D³ eQ‡i Zvi cwiev‡ii Ab¨vb¨ †jb‡`b wbgœi~c: Lv`¨mvgMÖx µq 30,000 UvKv| evwofvov cÖ vb 50,400 UvKv| ˆ`bw›`b evRvi LiP 24,000 UvKv| AvmevecÎ µq 15,000 UvKv| gyw` I gwbnvwi wej 2,500 UvKv| Mnbv µq 60,000 UvKv| wW‡cvwRU †cbkb w¯‹‡g Rgv 15,200 UvKv|

wnmveweÁvb

204

K. DÏxcK n‡Z Rbve Avnmvb nvwe‡ei cvwievwiK Znwe‡ji cwigvY wbY©q Ki| L. Rbve Avnmvb nvwe‡ei cwiev‡ii mgvcbx bM` Znwe‡ji cwigvY wbY©q Ki| M. Dch©y³ Z‡_¨i Av‡jv‡K D³ cwiev‡ii Avq DØ„Ë ev NvUwZ wbY©q Ki|

3| GK weNvi GKwU cyKz‡i grm¨ Pvl cÖK‡í 1 eQ‡i wb¤œwjwLZ Avq e¨q n‡q‡Q cyKz‡ii evwl©K wjR I ms¯‹vi LiP 20,000 gv‡Qi †cvbv µq 4,000 Pzb µq cÖwZ †KwR 10.00 UvKv `‡i 40 †KwR ‰Re mvi cÖwZ †KwR 5.00 UvKv `‡i 100 †KwR A‰Re mvi cÖwZ †KwR 10.00 UvKv `‡i 10 †KwR Pv‡ji Kzuov cÖwZ †KwR 5.00 UvKv `‡i 500 †KwR mwilvi ˆLj cÖwZ †KwR 15.00 UvKv `‡i 100 †KwR cvnvov I i¶v‡e¶Y Kv‡Ri wb‡qvwRZ kÖwg‡Ki †eZb 15,000

cvwb †mP 2,000

gvQ aivi LiP 2,500

wewea LiP 3,000

cÖKíwUi Rb¨ 15% nvi my‡` 1 j¶ UvKv e¨vsK FY †bIqv n‡q‡Q|

K. cÖK‡í †gvU KZ UvKv wewb‡qvM Kiv n‡q‡Q ?

L. gvQ Pvl cÖK‡í 1,000 †KwR gvQ Drcv`b n‡j cÖK‡íi †gvU e¨q wba©viY Ki|

M. cÖwZ †KwR 150 UvKv `‡i weµq Kiv n‡j cÖK‡íi wbU gybvdv KZ?

4| gvwbKM‡Äi bqbZviv Zvi ¯^vgxi mnvqZvq Pvi eQi †gqv`x GKwU cvwievwiK `y» Lvgvi ¯’vcb K‡ib| Zuvi Lvgv‡ii wewb‡qvM I Ab¨vb¨ Z_¨vewj wb‡¤œ Dc¯’vcb Kiv n‡jv : †Mvqvj Ni I Mvfxi g~j¨ eve` 1,25,000 UvKv LvevicÎ, cvwbi cvÎ, evjwZ, †`vnb hš¿ µq 14,000 UvKv

‡Mv-Lv`¨, wPwKrmv I Avbylw½K LiP eve` cÖwZ eQ‡ii Rb¨ 40,000 UvKv 1g eQ‡i Avq 1,00,000 UvKv

2q I 3q eQ‡i Avq 1,50,000 UvKv 4_© eQ‡i Avq 70,000 UvKvcÖKí †k‡l Mvfx I evQzi weµq eve` Avq 1,20,000 UvKv

D³ cÖK‡íi Rb¨ 15% mij my‡` ¯’vbxq GbwRI n‡Z 1 (GK) j¶ UvKv FY †bqv n‡q‡Q Ges cÖKíwU exgvKi‡Y †gvU 5,000 UvKv exgv †mjvgx cwi‡kva Kiv n‡qwQj|

K. cÖKíwU‡Z bqbZviv wewb‡qvMK…Z †gvU g~j¨ab KZ ? L. D³ cÖK‡íi †gvU AveZ©K e¨q wbY©q Ki| M. †gqv` †k‡l D³ cÖKí n‡Z bqbZvivi wbU jv‡fi cwigvY wbY©q Ki|

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rvzxq wk¶vµg i cvv¨cy - bangladesh results and notice · pdf...

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