jd¾Isl jd¾;dj 2018slaasmb.gov.lk/wp-content/uploads/2020/03/slaasmb_ar_2018si-min.pdf · 4 jd¾Isl jd¾;dj 2018 YS% ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h uKav,fha idudcslhska

jd¾Isl jd¾;dj 2018

YS% ,xld m%ñ;s yd ú.Kk

m%ñ;s ióCIK uKav,h

by< úYajdikSh;ajhla Wfoid

YS% ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h" 1995 wxl 15

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uKav,fha idudðlhska .................................................................................................................. 01

2018 foieïn¾ 31 Èkg uKav,fha idudðlhska ................................................................. 02

uKav,fha wdrdê;hska .................................................................................................................. 05

uKav,h úiska m;alrk ,o wkqldrl lñgq ....................................................................... 06

2018 fiajfha kshq;= ld¾h uKav,h ........................................................................................ 07

;dCIKsl ld¾h uKav,h ............................................................................................................ 08

l%shdldrlï iudf,dapkh 2018 ................................................................................................. 09

2018 j¾Ih ;=< uQ,H m%ldYk iudf,dapkh u; lrkq ,enQ ksÍCIK ........................ 16

2018 j¾Ifha§ ,nd.;a tlÕ;djhka iy ksl=;al, kshuhka ........................................ 18

2018 j¾Ih ;=< ú.Kk mÍlaIKhka ys ksÍCIK ............................................................ 20

f;auduh mÍCIK - 2018 ............................................................................................................. 23

ld¾hh idOk ,l=Kq m; ............................................................................................................. 24

2018 § iudf,dapkh lrk ,o" Y%S ,xld .sKqïlrK m%ñ; iu`. wkql+,;djh olajk ,o uQ,H m%ldYk bÈßm;a lrk ,o ksYaÑ; jHdmdr jHjidh (SBE's) ,ehsia;=j ..................................... 26

2018 j¾Ifha§ iudf,daÑ; uQ,H m%ldYk w;ßka ksÍCIK iys;j wkql+, jQ" Wmldr ,sms u.ska oekqï fok ,o ksYaÑ; jHdmdßl jHjidhka (SBE's) ,ehsia;=j .......................................................... 32

2018 foieïn¾ 31 Èkg ú.Kkh lrk ,o uQ,H m%ldYk bÈßm;a fkdlrk ,o ,ehsia;=.; iud.ï iy rdcH wxYfha wdh;k ......................................................................................................... 35

2018 j¾Ih ;=,oS Y%S ,xld jr,;a .KldêldÍ wdh;kh úiska isÿlrk ,o m%ñ; ilia lsÍu yd ne÷kq ls%hdldrlï................................................................................................................................... 36

ú.Kldêm;s jd¾;dj ............................................................................................................................ 37

uQ,H ;;a;aj m%ldYkh ........................................................................................................................... 45

uQ,H ld¾hidOkh yd wfkl=;a ùia;S¾K wdodhï ms<sn| m%ldYkh ................................................... 46

Y=oaO j;alï fjkiaùu ms<sn| m%ldYkh ............................................................................................. 47

uQo,a m%jdy m%ldYkh ............................................................................................................................ 48

uQ,H m%ldYkj,g igyka ....................................................................................................................... 49

ú.Kldêm;s jd¾;dfõ fhduqlr we;s .eg¿j, j¾;udk ;;ajh ...................................................... 56

ksYaÑ; jHdmdßl jHjidhhka .............................................................................................................. 60

mgqk

1

jd¾Isl jd¾;dj - 2018

YS% ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h

uKav,fha idudcslhska

wd¾ ta ta ch,;a FCA, BCom (Sp), MBA, MA Econ (Kansas - USA) iNdm;siyldr wêm;s - YS% ,xld uy nexl=j

ã tka wd¾ isßj¾Ok BA (Hons.), LLB, Attorney-at-Law ks, n,fhkaiud.ï frðiag%d¾ ckrd,a

ta tka .=ref.a BSc , B. Admin ks, n,fhkaflduidßia ckrd,a - foaYSh wdodhï fomd¾;fïka;=j (2018 fkdjeïn¾ 19 isg)

ã tï t,a whs Èidkdhl BSc (Sp), B. Admin ks, n,fhkaflduidßia ckrd,a - foaYSh wdodhï fomd¾;fïka;=j (2018 fkdjeïn¾ 14 olaajd)

ù mS úfÊ.=Kj¾Ok BA(Hons), MA ks, n,fhkawOHlaI ckrd,a - YS% ,xld iq/l=ïm;a yd úksuh fldñIka iNdj

t,a t,a tia úl%uisxy FCA, FMAAT m;a l, idudcsl YS% ,xld jr,;a yjq,alre" î' wd¾ o is,ajd iy iud.u" .KldêldÍ wdh;khysgmq iNdm;s YS% ,xld jr,;a .Kldêldß wdh;kh

tA fyar;a FCA, BSc, MBA, MAFE m;a l, idudcsl YS% ,xld jr,;a yjq,alre" w¾kiaÜ iy hx.a .KldêldÍ wdh;kh

ví ví fÊ iS fmf¾rd FCA, BSc (B.Admin), CFE m;a l, idudcsl YS% ,xld jr,;a yjq,alre" fla mS tï Ô" .KldêldÍ wdh;khiNdm;s - YS% ,xld jr,;a .Kldêldß wdh;kh

tia tka chisxy FCMA(UK) m;a l, idudcsl tlai;a rdcOdksfha iuQy uQ,H wOHlaI" isf,daka ìialÜ iuQy iud.u jr,;a l,ukdlrk .KldêldÍkaf.a wdh;kh ^YS% ,xld wxYh&

mS t,a iS mSßia FCA, Attorney-at-Law m;a l, idudcsl YS% ,xld kS;s{ md,k yjq,alre" mS t,a fÉïn¾ia ix.uh tka isjm%.diï fukúh FCA, FCMA (UK) m;a l, idudcsl ,xld jdKscm%Odk uQ,H ks,OdÍ" thsÜlka iafmkaia iud.u uKav,h

tA ã jdia .=Kfialr FCA, FSCMA m;a l, idudcsl YS% ,xld ksfhdacH idudkHdêldß - uQ,H" iSudiys; iïm;a nexl=j nexl=lrejkaf.a ix.uh tï ã Ô t,a fmf¾rd ñh FCA, MBA uKav,fha f,alï

* YS% ,xld l¾udka; yd jdKsc uKav, iïfï,kh iy úYaj úoHd, m%;smdok fldñIka iNdj ksfhdackh lrk idudðlhska fofofkl= 2018 j¾Ih ;=< uKav,hg m;alr fkd;sìK'

2



uKav,fha idudcslhska2018 foieïn¾ 31 fjks Èkg

wd¾ tA tA ch,;a B Com (Sp), MBA, MA Econ, FCAuKav,fha iNdm;s jk ch,;a uy;d Y%S ,xld uy nexl=fõ wka;¾ cd;sl fufyhqï" foaYSh fufyhqï" f.ùï iy fíreï lsÍï iy f;dr;=re ;dCIK wxYfha m%Odk;ajh ork iyldr wêm;sjrhdh' Tyq Y%S ,xld uy nexl=fõ j¾I 29 lg jvd jeä ld,hla fiajfha kshqla;j isà'

tA kÿka .=ref.aBA,BscfoaYSh wdodhï flduidßia ckrd,a jrhd jk .=ref.a uy;d foaYSh wdodhï fomd¾;fïka;=fõ j¾I 35 lg jvd jeä ld,hla fiajh lr we;' YS% chj¾Okmqr úYaj úoHd,fha jHdmdr mßmd,k wxYfha WmdêOrfhla jk w;r jdKscfõoS Wmdêhla ,nd f.k ;sfí' ;jo Tyq tlai;a rdcOdksfha .%sksÉ jHdmdr iy uQ,H úoHd,fhka Wmdhud¾.sl l<ukdlrKh iy kdhl;ajh ms<sU| ämaf,daud mdGud,dj iy cd;sl jHdmdr l<ukdlrK wdh;kfha bx.%Sis jD;a;slhka i|ydjQ ämaf,daud mdGud,dj id¾:lj iïmQ¾K lr we;' Tyq YS% ,xld rdcH uQ,H .KldêldÍ jrekaf.a ix.ufha ÂPFASL& wê idudðlfhls'

ã tka wd¾ isßj¾OkB.A. (Hons), LLB, Attorney-at-Lawiud.ï frðiag%d¾ ckrd,ajrhd f,i lghq;= lrk isßj¾Ok uy;d iud.ï ,shdmÈxÑ lsÍfï fomd¾;fïka;=fõ jir 31 lg wêl ld,hla fiajhlr ;sfí' Tyq YS% ,xld jr,;a .KldêldÍ wdh;kfha" rlaIK kshduk fldñIka iNdj iy YS% ,xld iq/l=ïm;a yd úksuh fldñIka iNdfõ ks, n,fhka m;ajQ md,l iNd idudðlhl= jYfhkao lghq;= lrkq ,efí'

ù mS úfÊ.=Kj¾Ok BA(Hons), MA(Economics)úfÊ.=Kj¾Ok uy;d Y%s ,xld iq/l=ïm;a yd úksuh fldñIka iNdfõ wOHlaI ckrd,ajrhd fõ' Tyq ,kavka iq/l=ïm;a yd wdfhdack wdh;kfha cd;Hka;r m%d.aOk fj<|m, iqÿiqlula ,nd ;sfí' Tyq jir 11 lg wêl ld,hla wdfhdack úYaf,aIKfha iy wruqo,a l<uKdlrKfha fhoS we;s w;r m%d.aOk fj<|m, ixj¾Okh yd m%;sixúOdk iïnkaO uQ,drïNhka j,§ o Tyq kdhl;ajh ,nd § ;sfí'

3




t,a t,a tia úl%uisxy FCA, FMAATYS% ,xld jr,;a .KldêldÍ wdh;kfha wdikak;u ysgmq iNdm;sjrhd jk úl%uisxy uy;d î wd¾ o is,ajd iy iud.fï yjq,alrefjl= jYfhka lghq;= lrk w;r" ú.Kkh" iy;sl lsÍfï fiajd" fjdaydr ú.Kk lghq;= iy nÿlrKh ms<sn|j j¾I 21 lg jvd jeä m<mqreoaola ,ndf.k we;'

Tyq wdishd iy meismsla .KldêldÍ iïfï,kfha (CAPA) md,l uKav, idudcslfhla iy tu ix.ufhau hymd,k iy ú.Kk lñgqfõ idudcslfhl= jYfhka lghq;= lrhs' ;jo Tyq wka;¾cd;sl .KldêldÍjrekaf.a ix.ufha (IFAC) iq`M yd uOHu mßudK jD;a;slhskaf.a lñgqfõ iNdm;s jYfhkao lghq;= lrkq ,efí' tfukau Tyq Y%S ,xld Wiia ;dCIKsl wOHdmk wdh;kfha (SLIATE) md,l uKav,fha idudcslfhl= jYfhkao lghq;= lrhs'

ví,sõ ví,sõ fÊ iS fmf¾rd B.sc(B.Admin.), FCA, CFEYS% ,xld jr,;a .KldêldÍ wdh;kfha iNdm;sjrhd jk fmf¾rd uy;d YS% ,xldfõ yd ud,Èjhsfka flamStïcS wdh;kfha yjq,alrejl= fõ' Tyq ol=Kq wdishd .KldêldÍ iïfï,kfha (SAFA) jD;a;Sh wdpdrO¾u iy iajdëk;d lñgqfõ yd iq¿ yd uOH mßudK jD;a;Sh lñgqfõ idudðlhl= f,i lghq;= lrk w;r wdishd meismsla .KldêldÍ iïfï,kfha (CAPA) rdcH wxY uQ,H l<ukdlrK lñgqfõ idudðlhl= f,io lghq;= lrhs' Tyq weußld tlai;a ckmofha iy;sl,;a jxpd úu¾Ylhskaf.a ix.ufha iy;sl,;a jxpd úu¾Ylhl= o fõ'

tA fyar;a BSc. MBA, MAFE, FCAud,Èjhsfka yd YS% ,xldfõ w¾kiaÜ wekaâ hx.a iud.fï fÊHIaG yjq,alrejl= jk fyar;a uy;d YS% ,xld jr,;a .KldêldÍ wdh;kfha ysgmq iNdm;sjrhl= o fõ' Tyq cd;Hka;r .KldêldÍ iïfï,kfha (IFAC) jD;a;sh .KldêlrK ixúOdk ixj¾Ok lñgqfõ idudðlfhl= yd wdishd meismsla .KldêldÍ iïfï,kfha (CAPA) idudðlfhl= fõ' Tyq fndfyda ixia:dms; wdh;khkays wOHlaIlOQr ork w;r kshduk wdh;k yd jHjia:dms; lñgqj, idudðlhl= f,i;a fiajh lrhs'

tia tka chisxy FCMA (UK)uQ,H lafIa;%fha jir 28 lg wêl ld,hl m,mqreoaola ,nd we;s tia' tka' chisxy uy;d isf,daka ìialÜ iuQy iud.fï iuQy wOHlaI - uQ,H f,i fiajh lrhs' Tyq tlai;a rdcOdksfha jr,;a l<ukdlrK .KldêldÍ wdh;kfha (CIMA) f.da,Sh uKav,fha jir ;=kl ld,hla fiajhlr we;s w;r jr,;a l<ukdlrK .KldêldÍ wdh;kfha YS% ,xld YdLdfõ ysgmq iNdm;sjrfhl= o fõ' Tyq YS% ,xld l¾udka; ix.ufha j¾;udk iNdm;sjrhd jk w;r YS% ,xld jdKsc uKav,fha m%Odk lñgqfõ o fiajh lrhs'

4




mS t,a iS mSßia FCA, Attorney-at-LawmSßia uy;d mS t,a iS fÉïn¾ia wdh;kfha md,k yjq,alre jk w;r" wdfhdack nexl=lrKh" uQ,H yd kS;sh ms<sn|j jir 23 lg wêl ld,hl m,mqreoaola ,nd we;' kS;sh yd uQ,H ms<sn| jD;slfhl= jk Tyq tlai;a rdcOdksfha jr,;a l<ukdlrK .KldêldÍ wdh;kfha ^CIMA& wjika mÍlaIKh iu;a ù we;' ±kg Tyq YS% ,xld jr,;a .KldêldÍ wdh;kfha md,l iNdfõ idudðlhl= f,i lghq;= lrk w;r YS% ,xld kS;s{ ix.ufha kS;s{ iNdfõ ksfhdað; idudðlhl= o fõ'

tA ã jdia .=Kfialr FCA, FSCMA.=Kfialr uy;d iïm;a nexl=fõ iuQy m%Odk uQ,H ks,OdÍ f,i lghq;= lrhs' Tyq jD;a;Sh iqÿiqlï ,eîfuka miqj jir 24 lg wêl ld,hl fiajd m,mqreoaola ,nd we;s w;r fuhska jir 19 l ld,hla rlaIK yd nexl= wxYhka ys fÊHIaG ixia:dms; l<ukdlrK uÜgfï fiajh lr we;'

óg fmr Tyq yegka keIk,a nexl=fõ m%Odk uQ,H ks,OdÍ" tÉ tka î weIqjrkaia fmdÿ iud.fï idudkHdêldÍ ûQ,H yd ixia:dms; fiajd&" tIshka t,dhdkaia rËK iud.fï uQ,H l<ukdlre iy *skaf,aia fmdÿ iud.fï .KldêldÍ f,i o fiajh lr we;'

tka isjm%.diï fukúh FCA, FCMA (UK)isjm%.diï fukúh thsÜlka iafmkaia iud.ï iuQyfha m%Odk uQ,H ks,Odßksh f,i lghq;= lrk w;r tu iud.ï iuQyfha iud.ï lsysmhl wOHlaI uKav, idudðldjl f,i o fiajh lrhs' weh YS% ,xld jr,;a .KldêldÍ wdh;kfha uQ,H jd¾;dlrK mSGfha iNdm;sksh jk w;r YS% ,xld wOHCIjrekaf.a wdh;kfha md,l uKav,fha iy fjk;a fndfyda kshduk wdh;k yd lñgqj, idudðldjl f,i o lghq;= lrhs'

tï wd¾ ù wd¾ ómqr MBS, Bsc HRM, ACArdcH jHdmdr fomd¾;fïka;=fõ wOHlaIjrfhl= f,i fiajh lrk ómqr uy;d rdcH wxYfha jir 20 lg wêl ld,hl fiajd m,mqreoaola ,nd we;' Tyq y,dj; jeú,s iud.fï yd fylag¾ fldínElvqj f.dú lghq;= m¾fhaIK yd mqyqKq lsÍfï wdh;kfha wOHlaI uKav, idudðlhl= f,i o ls%hd lrhs'

uKav,fha ksÍlaIl -NdKavd.dr ksfhdað;

5



uKav,fha wdrdê;hska2018 foieïn¾ 31 fjks Èkg

rdcldßh uy;d flamStïÔ ú.Kk iud.fï yjq,alrefjl= jk w;r fmdÿ .sKqïlrK mßpfhys j¾I 31 lg wêl ld,hla fiajfha fh§ isáhs' Tyq j¾;udkfha flamStïÔ wdh;kfha ú.Kk mßpfha m%Odkshd f,i lghq;= lrhs' ;jo Tyq flamStïÔ wdh;kfha ú.Kkhkays ;;a;aj iy;slùï iy f;dr;=re wjodkï l<ukdlrKh ms<sn|j j.lSuo orhs'

rdcldßh uy;d Y%S ,xld jr,;a .Kldêldß wdh;kfha lñgq iy mSG lsysmshl fiajh lrñka tys m%;sm;a;s ks¾udKh lsÍfï § iy u.fmkaùu ,ndoSfïoS l%shdldÍj iyNd.ù we;'

chisxy uy;d Y%S ,xld jr,;a .KldêldÍ wdh;kfha Wm iNdm;sjrhd jk w;r" w¾kiaÜ iy hx.a iud.fï fcHIaG yjq,alrejl= o fõ' Tyq w¾kiaÜ iy hx.a iud.fï iy;sl lsÍfï fiajd iy jD;a;Sh mßph m%Odkshd o nexl=lrK iy uQ,H fiajd mßph Ndr wOHCIl jrhd o fõ'

chisxy uy;d .sKqïlrKh iy ú.Kkh ms<sn|j wjqreÿ 36 lg wêl ld,hl mq¿,a m<mqreoaola ,ndf.k we;s w;r" wkaa;¾cd;sl .KldêldÍjrekaf.a ix.ufha (IFAC) wka;¾cd;sl wOHdmk m%ñ; uKav,fha idudcslfhl= jYfhkao lghq;= lrhs'

wOHCI ckrd,a jk .S.kf.a fufkúhg ms,sfj,ska jr,;a .KldêldÍ wdh;khl iy rdcH wxYfha m%uqL ixúOdkj, ú.Kkh" uQ,H yd jHdmdr l<ukdlrKh hk fË;%j, jir 37 lg wêl ld,hl m,mqreoaola we;' weh YS% ,xld .KldêlrK Ys,amSkaf.a ix.ufha (AAT) md,l iNdfõ iy m%Odk fmf,a rdcH jdKc wdh;khl mßmd,s; iud.ï yd wdfhdað; iud.ïj, wOHlaI uKav, idudðldjla f,i fiajh lr we;' weh YS% ,xld jD;a;Sh nexl=lrejkaf.a ix.ufha hdjÔj idudðldjla o fõ'

iNdm;s - jHjia:dms; ú.Kk m%ñ;s lñgqj

iNdm;s - jHjia:dms; .sKqï m%ñ;s lñgqj

wOHlaI ckrd,a

à fÊ tia rdcldßh FCA, FCMA, FCCA

tÉ tï tA chisxy FCA, FCMA, CIPFA

ví,sõ fÊ fla .S.kf.a B Com(Sp), FCA, CIPPCA

6



uKav,h úiska m;alrk ,o wkqldrl lñgq

ú.Kk lñgqj

t,a t,a tia úl%uisxy - iNdm;s

tka isjm%.diï fukúh - idudcsl

tï wd¾ ù wd¾ ómqr - idudcsl

mdßY%ñl lñgqj

wd¾ ta ta ch,;a - iNdm;s

tia tka chisxy - idudcsl

tï wd¾ ù ómqr - idudcsl

;dlaIKsl wkqldrl lñgqj

tka isjm%.diï fufkúh - iNdm;sksh

tÉ tï tA chisxy - idudcsl


tA ã jdia .=Kfialr - idudcsl

f;dr;=re ;dlaIK wkqldrl lñgqj

wd¾ ta ta ch,;a - iNdm;s

ví,sõ ví,sõ fÊ iS fmf¾rd - idudcsl

tA fyar;a - idudcsl


7



2018 fiajfha kshq;= ld¾h uKav,h

1. wdYd wyu;a ñh2. wkQId whs fudfydÜá ñh3. jika;d fÊ fla .S.kf.a fufkúh4. .hks t,a fmf¾rd ñh5. mS' tia' î' tAlkdhl6. tï iqrks à' m%kdkaÿ fufkúh7. bu,ald boaou,af.dv ñh

8. bIdß ukqIald is,ajd fufkúh9. fudksgd tka nKAvdr ñh10. ufyaId ,laud,s fyajf.a fufkúh11. y*aid ndkq ridla fufkúh12. È,sksld fukafukaowdrÉÑ ñh13. rkaÈud o is,ajd ñh 14. ,,kS j;ai,d u,a,jdrÉÑ ñh

15. fla' risl tia' nKavdr16. t*a' Ysfrdañ wfífldaka ñh17. wd¾' tA' k§Ydks ufkdaÈld ñh18. tÉ' tia' hq' mS' chj¾Ok19. ã tï ks,ka;s okafoks ñh20. ví,sõ Ô trx.d wudriS fufkúh21. l,Ks fyÜáwdrÉÑ ñh

8



;dCIKsl ld¾h uKav,h

jika;d fÊ fla .S.kf.a fufkúhFCA, B.Com(Sp) CIPPCAwOHCI ckrd,a

wkQId whs fudfydÜá ñhFCA, FCMA (UK), FCMA, CGMA, CPA(Aus), BBA (Hons,), MBA (Leicester)ksfhdacH wOHCI ckrd,a

.hks t,a fmf¾rd ñhFCA, MBA (Finance)ksfhdacH wOHCI ckrd,a

wdYd wyu;a ñhFCAwOHCI ;dCIKsl

fudksgd tka nKAvdr ñhFCA, ACA (E&W), BB Mgt (Acc) SpwOHCI ;dCIKsl

y*aid ndkq ridla fufkúhFCA, ACMA (UK), CGMA, MBA (Sri.J)wOHCI ;dCIKsl

ví,sõ Ô trx.d wudriS fufkúhFCA, B.Sc (Acc) Sp (Hons.), MBS(Col)wOHCI ;dCIKsl

ufyaId ,laud,s fyajf.a fufkúhFCA, ACMA(UK), CGMA, MBA (Sri.J)wOHCI ;dCIKsl

bu,ald boaou,af.dv ñhACA, B.Sc (Fin) SpwOHCI ;dCIKsl

È,sksld fukafukaowdrÉÑ ñhFCA, B.Sc (Acc) Sp (Hons.)iyldr wOHCI ;dCIKsl

l,Ks fyÜáwdrÉÑ ñhFCA, B.Sc (Acc) Sp (Hons.)iyldr wOHCI ;dCIKsl

rkaÈud o is,ajd ñh FCA, B.Sc (Acc) Sp (Hons.)iyldr wOHCI ;dCIKsl

bIdß ukqIald is,ajd fufkúhFCA, BBA (Acc) Sp (Hons.), MBA (Sri.J)iyldr wOHCI ;dCIKsl

ã tï ks,ka;s okafoks ñhFCA, BBA (Acc) Sp (Hons.), AIB(SL)iyldr wOHCI ;dCIKsl

,,kS j;ai,d u,a,jdrÉÑ ñhFCA, B.Sc (Acc) Sp (Hons.)iyldr wOHCI

9



l%shdldrlï iudf,dapkh 2018

1 ye|skaùu

Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,h 1995 wxl 15 ork YS% ,xld .sKqïlrK yd ú.Kk m%ñ;s mk; hgf;a 1997 j¾IfhaoS ia:dms; lrk ,§' mkf;a kshu lr we;s ks¾jpk iy ks¾Kdhl u; mokïj" we;eï wdh;k ksYaÑ; jHdmdr jHjidhhka (SBE - ks¾jpkh iòyd 60 msgqj n,kak'& jYfhka y÷kdf.k we;' fuu ksYaÑ; jHdmdr jHjidhhka Y%S ,xld .sKqïlrK m%ñ;j,g wkql+,;dj oelaúh hq;=jk w;r ksYaÑ; jHdmdr jHjidhhkaj, ú.Kljreka Y%S ,xld ú.Kk m%ñ;j,g wkql+,;dj oelúh hq;=fõ' Y%S ,xld .sKqïlrK m%ñ; j,g iy YS% ,xld ú.Kk m%ñ;j,g wkql+,j lghq;= lr we;ao hkak Y%S ,xld .sKqï yd ú.Kk m%ñ; iólaIK uKav,hg iólaIK lsÍug yelsjk mrsÈ ú.Kkh lrk ,o ;u jd¾Isl uQ,H m%ldYk ksYaÑ; jHdmdr jHjidhhka úiska Y%S ,xld .sKqï yd ú.Kk m%ñ; iólaIK uKav,h fj; bÈrsm;a l< hq;= nj mk;ska kshu lr we;' bosßm;a lrk ,o uQ,H m%ldYk iudf,dapkh lsÍu" ksYaÑ; jHdmdr jHjidhhkaj, ú.Kk lghq;= mÍCId lsÍu" m%ñ;j,g wkql+,j lghq;= lsÍug wiu;a ùu iïnkaOfhka úu¾Yk meje;aùu iy" ksYaÑ; jHdmdr jHjidhka iy tajdfha ú.Kljreka úiska m%ñ;j,g wkql+,j lghq;= fkdlsrSu iñnkaOfhka WÑ; ksjerÈ lsÍfï l%shdud¾. .ekSu yryd Y%S ,xld .sKqï yd ú.Kk m%ñ; iólaIK uKav,h ish ld¾Hhka lrf.k hhs' Y%S ,xld .sKqïlrK m%ñ; iy Y%S ,xld ú.Kk m%ñ;" mk; hgf;a mekùu fyda Ndú;hg .ekSu Y%S ,xld jr,;a .KldëldÍ wdh;kh úiska isÿlrkq ,fí' tjeks m%ñ;s Ndú;hg .ekSfïoS Y%S ,xld jr,;a .KldêldrS wdh;khg ks¾foaY bÈßm;a lsÍug

iy iyhùug .sKqïlrK m%ñ;s lñgqjla iy ú.Kk m%ñ;s lñgqjla mk; hgf;a ia:dms; lr we;' Y%S ,xld jr,;a .KldëldÍ wdh;kh" wka;¾cd;sl .sKqïlrK m%ñ; uKav,h (IASB) úiska m%ldYhg m;a lrkq ,nk wka;¾cd;sl .sKqïlrK m%ñ; (IAS) iy wka;¾cd;sl uQ,H jd¾;dlrK m%ñ; (IFRS) mdolj .sKqïlrK m%ñ; Ndú;hg .ks' tfukau Y%S ,xld jr,;a .KldêldrS wdh;kh úiska Ndú;hg .kq ,nk ú.Kk m%ñ;" wka;¾cd;sl ú.Kk iy ;yjqre m%ñ; uKav,h (IAASB) úiska ixj¾Okh lrk ,o wka;¾cd;sl ú.Kk m%ñ; u; mdolfõ' j¾;udkfha§" ksYaÑ; jHdmdr jHjidhhka iy ú.Kljreka úiska wkql+,;djh oelaúh hq;= ú.Kk m%ñ; 38 la iy .sKqïlrK m%ñ; 42 la wdh;kh úiska Ndú;hg f.k we;' ish jHjia:dms; ld¾hNdrh bgqlsÍu iòyd" Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,h úiska j¾Ih ;=< isÿlrk ,o m%Odk fufyhqï iy l%shdldrlï ms<snò ixlaIsma; úia;rhla my;ska oelafõ'

2 uQ,H m%ldYk iudf,dapkh

2'1 iudf,dapkh iòyd wkq.ukh lrk ,o l%ufõoh

ksYaÑ; jHdmdr jHjidhhka Y%S ,xld .sKqïlrK m%ñ;sj,g wkql+,j lghq;= lr we;ao hkak ;yjqre lsÍu msKsi uQ,H m%ldYk iudf,dapkh lrf.k hkq ,efí' wkql+,;djh fkdoelaùu iïnkaOfhka wjYHlrk mshjr" wkql++,;djh fkdoelaùfï m%udKd;aulNdjh u; mokïj ;SrKh lrkq ,efí' Y%S ,xld .sKqï yd ú.Kk m%ñ; iólaIK uKav,h y÷kd.ekSï iy ñkqïlrKh iy wkdjrKhka yd bÈßm;a lsÍug wÞ, wkql+,;djh fkdoelaùu iïnkaOfhka m%Odk jYfhka

fhduqj we;' m%ñ;j,g m%udKd;aul wkql++,;djh fkdoelaùug wod<j ie,ls,a, oelaúh hq;= ;rï jQ fya;=jla ksÍlaIKh fkdjk wjia:djl§ tn`ÿ uQ,H jd¾;d Y%S ,xld .sKqïlrK m%ñ;j,g wkql+, uQ,H jd¾;d f,i ie,fla' uQ,H m%ldYkj," m%udKd;aul jqj;a jHjia:dms; úêúOdk Ndú;d lsÍug ;rï jeo.;a fkdjk u;.eàula y`ÿkd.kq ,enQ úg" tjeks uQ,H m%ldYk ksÍlaIK iys;j wkql+, jQ tajd f,i i,lkq ,nk w;r" ta ms<snò fidhd.ekSï" wod< ksYaÑ; jHdmdr jHjidh fj; Wmldrl ,smshl iajNdjfhka oekqï fokq ,efí' m%ñ;sj,ska neyer ùï" uQ,H ;;a;ajh iy uQ,H ld¾HhidOkh m%udKd;aul f,i fjkialrkafkaa kï" B<`.g ksl=;a lsÍug kshñ; uQ,H m%ldYkj, wjYH ksjerÈ lsÍï isÿlrkq ,nk njg tl`.;ajhla tjeks ksYaÑ; jHdmdr jHjidhka f.ka ,nd.kq ,efí' neyerùï jHjia:dms; úêúOdk W,a,x>kh lrkúg" tu W,a,x>k nrm;, iajNdjhla fkd.kafkakï" tA iïnkaOj uKav,h úiska úOdkhka ksl=;alrkq ,efí' flfiafj;;a" tjeks neyerùula uQ,H m%ldYk fkduÕ hjk iq¿ ;;ajhg m;alrkafka kï jHjia:dms; úêúOdk wkqj ffk;sl l%shdud¾. .ekSug lghq;= flf¾'

2'2 uQ,H m%ldYk ms<snò iudf,dapkfha jeo.;a wjia:d

2018 foieïn¾ 31 osk jk úg" 1995 wxl 15 ork mk;ska kshulr we;s ks¾udmlh hg;g jefgk ksYaÑ; jHdmdr jHjidhhka fia ye|skafjk wëlaIKh l< hq;= wiaÓ;ajhka 1579 la Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,h y÷kdf.k we;' j¾Ih ;=< § ksYaÑ; jHdmdr jHjidhka 1"456 la uQ,H m%ldYk lÜg, 1"566 la bosßm;a lr ;snq w;r" tajdhska

10




iuyrla uQ,H m%ldYk fmr j¾I yd wod< fõ'

2016 j¾Ifha§ úfoaYSh WmfoaYlfhl= úiska Y%S ,xld .sKqïlrK yd ú.Kk m%ñ; uKav,fha ld¾huKav,h fj; ,ndÿka úia;S¾K mqyqKqfõ m%;sM,hla f,i" wksl=;a ú.Kk kshdulhska Ndú;d lrkq ,nk f.da,Sh mßphkag .e,fmk fia" ú.Kk mÍCIK m%fõYh fjkia lrk ,§' fuu m%fõYh hgf;a" ú.Kkhka ys b;d by< wjodkï iys; fCIa;%hka y÷kd.ekSfuka mÍCIKh wdrïN lr tjeks b;d by< wjodkï iys; fCIa;%hka .eUqßka mÍCIKh lrf.khkq ,efí' ú.Kkhka lrf.khdfï§ ú.Kk m%ñ;s j,ska neyerùï y÷kd.ekSug yelshdj ,eîu fuu kj m%fõYfha m%;sM,hls' flfia fj;;a" tjeks mÍCIK iudma; lsÍu i|yd wdikak jYfhka Èk 4-5 l ld,hla .;fõ' 2013 jif¾ isg iudf,dapkfha kshqla; ld¾huKav, uq¿ ixLHdj ia;;slj mej;s fyhska" ú.Kk .=Kd;aulNdjh Wiia lsÍfï wruqK we;sj ú.Kk mÍCIK i|yd jeä ld,hla .;l, ksid" uQ,H m%ldYk iudf,dapkh i|yd we;s ld,h wvqúh' .=Kd;aul ú.Kkh uQ,H m%ldYk j, m%udKd;aul idjoH m%ldYhka ms<n| wjÞku wvqlrk fyhska" uQ,H m%ldYk iudf,dapkhka f;dard.ekSfï§ by, wjÞkï iys; wiaÓ;ajhka jd¾Islj iudf,dapkh lsÍu flfrys wfkl=;a uQ,H m%ldYk iudf,dapkh lsÍu pl%Sh mokula u; wdjrKh lrk w;r;=roSh'

;jÿrg;a" Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,h 2018 fmnrjdßfhaoS" fld<UoS mej;s IFIAR ióCIK jevuq¿fõ i;aldrlre ùu ksid jevuq¿jg iïnkaO lghq;= lrf.k hdug ld¾huKav,h kshqla; úh' fuu lreKq ksid" Y%S ,xld .sKqï yd ú.Kk

m%ñ;s iólaIK uKav,h jir ;=,oS wfkl=;a ksYaÑ; jHdmdr jHjidhka f.ka fldgila iu. ish¿u kshdukhg ,lajk wiaÓ;ajhka iudf,dapkh lf,ah' tA wkqj" Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,h wfkl=;a ksYaÑ; jHdmdr jHjidhka jir 3-5 ld,mßÉfþohloS iudf,dapkh lsÍug ie,iqï lrhs' by, wjÞkï iys; wd¾Ól jYfhka jeo.;a ksYaÑ; jHdmdr jHjidhkaf.a wkql+,;d uÜgu Wiia lsÍfï wruqK we;sj by, wjÞkï iys; ksYaÑ; jHdmdr jHjidhkaf.a uQ,H m%ldYk iudf,dapkh lsÍug Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,h fhduqj we;'

fjkiajQ mÍCIK m%fõYfha m%;sM,hla f,i" j¾Ih ;=<§ ie<iqï lr ;snq ksYaÑ; jHdmdr jHjidhkays uQ,H m%ldYk lÜg, 625 yd ixikaokd;aulj ksYaÑ; jHdmdr jHjidhka 608 l uQ,H m%ldYk lÜg, 638 la iudf,dapkh iïmQ¾K flßK' kj m%fõYh Ndú;hg .;a j¾Ih jk 2017 ;=<§ Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h ksYaÑ; jHdmdr jHjidhka 459 l uQ,H m%ldYk lÜg, 518 la iudf,dapkh lf,ah'

2018 ;=<§ uQ,H m%ldYk iudf,dapkfha fidhd.ekSï wxY wkqj

YS% ,xld .sKqïlrK m%ñ; j,g wkql+, jHjid .Kk

ksÍlaIK iys;j wkql+, jHjid .Kk ^tl`.;djhka iy úOdkhka we;=¿j&

nexl= uQ,H yd l,anÿ iud.ï

rlaIK wfkl=;a ,hsia;= .; wia;S;aj

kshduk iSud blaujk wia;S;ajhka

tAllNdr

fjk;a

11




2.3 kj iudf,dapk l%ufõoh hgf;a uKav,fha ld¾hidOk o;a;hka

whs;uh fmr mej;s iudf,dapk l%ufõoh hgf;a ld¾hidOkh

kj iudf,dapk l%ufõoh hgf;a ld¾hidOkh

j¾Ih 2014 2015 2016 2017 2018

1 y`ÿkd.kakd ,o ksYaÑ; jHdmdr jHjidhhka ixLHdj ^ld,ÉfPaofha wjidk Èkg&

1,353 1,140 1,485 1,559 1,579

2 ,o uQ,H m%ldYk

uQ,H m%ldYk ixLHdj ^j¾I lsyssmhla i|yd ,o uQ,H m%ldYk iys;j&

1,371 1,430 1,536 1,643 1,566

ksYaÑ; jHdmdr jHjidh ixLHdj 1,289 1,345 1,412 1,479 1,456

3 uQ,H m%ldYk iudf,dapkh

iudf,dapk ixLHdj 1,200 1,122 731 518 638

ksYaÑ; jHdmdr jHjidh ixLHdj 1,151 1,068 678 459 606

4 ksjerÈ lsÍfï l%shdud¾.

wkql+,ùïuQ,H m%ldYk ixLHdjksYaÑ; jHdmdr jHjidh ixLHdj

498483

553534

436417

324306

430413

ksÍlaIK iys;j wkql+, ùïuQ,H m%ldYk ixLHdjksYaÑ; jHdmdr jHjidh ixLHdj

697674

567541

291262

185150

202193

wkql+, fkdùï^tl`.;djhka iy úOdkhka&uQ,H m%ldYk ixLHdjksYaÑ; jHdmdr jHjidh ixLHdj

55

22

44

99

66

5 ksjerÈ lsÍfï l%shdud¾. iudf,dapkh l, ksYaÑ; jHdmdr jHjidhkays ] f,i

wkql+,ùïksÍCIK iys;j wkql+,ùïwkql+, fkdùï^tl`.;djhka iy úOdkhka&

42%58%

-

50%50%

-

61%38%

1%

66%32%

2%

68%31%

1%

2'4 2018 j¾Ih ;=<§ .kq ,enQ ksjerÈ lsÍfï l%shdud¾. wkqj ksYaÑ; jHdmdr jHjidhka f.ka 68] la wkql+,jQ njo" 31] l m%udKhla ksÍlaIK iys;j wkql+,jQ nj iy 1] la wkql+,fkdjQ njo wkdjrKh úh'

2'5 Y%S ,xld .sKqïlrK m%ñ;j, wÞ, wjYH;djhka f.ka ie<lsh hq;= f,i neyerùu fya;=fjka uQ,H ;;a;ajh iy uQ,H ld¾hidOkh ie<lsh hq;= f,i fjkiaùï ksYaÑ; jHdmdr jHjidhhka myl uQ,H m%ldYk j, y÷kd.;a w;r" tajd w;=ßka y;rla ,ehsia;=.; wiaÓ;ajhka iy tlla fm!oa.,sl wiaÓ;ajhla úh' ksYaÑ; jHdmdr jHjidhhka f.ka ,nd .kakd ,o tl`.;djhkaf.a m%;sM,hla

f,i Y=oaO ,dNh$ysñlu remsh,a ì,shk 1'1 lska ksjeros lsÍula isÿúh' bÈßld,Sk jd¾Isl uQ,H m%ldYkj, fuu tl`.;djhka yd wkql+,j lghq;= lrkafkao hkak miq úmrï lrkq ,efí' ûQ,H m%ldYk iudf,dapk iïnkaO ksÍlaIK iòyd 16" 17 jk msgq iy 2018 j¾Ifha§ ,nd.;a tl`.;djhka iòyd 18" 19 jk msgq n,kak&'

2'6 i;H iy idOdrK o¾Ykhla bosßm;a lsÍfï wruQK we;sj SLFRS 9 l%shd;aul lsÍu;a iuÕ iuyr .e,mSï lsÍug iy w;=re uQ,H m%ldYk j, tu lreK fy<sorõ lsÍug n,m;% ,dNS jdKsc nexl=jlg úOdkhla ksl=;a lrk ,§'

2'7 YS% ,xld .sKqïlrK m%ñ;sj,g wkql+, fkdùï m%udKj;a jk kuq;a tajd jHjia:dms; úêúOdk Ndú;d lsÍug ;rï jeo.;a fkdjk úg" tjeks wkql+, fkdùï Wmldrl ,sms iajrEmfhka ikaksfõokh lrk ,os' ksYaÑ; jHdmdr jHjidhhkaj,g ;u uQ,H jd¾;dlrK l%ufõoh jeä oshqKq lr,Su Èß.kajkq msKsi Wmldr ,sms 199 la j¾Ih ;=<§ ksl=;a lrk ,§'

3' ú.Kk mÍlaIK

3'1 j¾Ih ;=<§ jD;a;sfha kshqla; jr,;a .KldêldÍ wdh;k 10 la úiska isÿlrk ,o ú.Kk 50 la mÍlaId lrk ,o w;r" Bg ixikaokd;aulj mQ¾j j¾Ifha§ wdh;k 13 la úiska

12




isÿlrk ,o ú.Kk 100 la mÍCId lrkq ,eîh' iafõÉPd mokula u; wdh;k-mqrd .=Kd;aul mÍlaIK wdrïN lsÍu ksid ú.Kk mÍlaIK ixLHdj wvqúh' j¾Ih ;=<§ lrf.k hk ,o ú.Kk mÍlaIK 50 g f;auduh mÍlaIK 15 la we;=,;ajQ w;r Bg ixikaokd;aulj 2017 j¾Ifha§ f;auduh mÍlaIK 19 la lrf.k hkq ,eîh'

3'2 wkd.;fhaoS uQ,H m%ldYk ú.Kkh lrkq ,nk úg ;u ú.Kk wdh;kh ksis lemùfuka yd wÞ, ú.Kk m%ñ;Skays wjYH;d wkqj lghq;= lsÍu wjYH lrñka" ú.Kl jreka fofofkla fj; wk;=re weÕùfï ,sms folla j¾Ih ;=<§ ksl=;a lrkq ,eîh'

3'3 j¾Ih ;=<§ mÍCIdjg ,lalrk

,o ú.Kk ,sms f.dkq wjodkï mdol m%fõYh u; f;dard.kakd ,§' flfia jqjo" 2019 j¾Ih ;=<§ Ndú;hg .ekSu i|yd jvd;au fhda.H wjodkï mdol l%uh ;SrKh lsÍug ls%hdj,shla ks¾udKh lsÍug ie,iqï iliaflfrñka mj;S'

3'4 j¾Ih ;=<§ lrf.khk ,o mÍlaIKj, m%Óm,h jQfha ú.Kk wdh;k 9 la úiska isÿlrk ,o ú.Kk 12 la ;=, W!k;d ksÍlaIKh ùuhs" Bg ixikaokd;aulj 2017 j¾Ifha§ wdh;k 13 la úiska isÿlrk ,o ú.Kk 43 la ;=, W!k;d ksÍlaIKh úh' jeo.;ajQ lreKq wÞ, ú.Kk wdh;k fj; ixksfõokh lrkq ,eîh' ^ú.Kk mÍlaIKj, úia;r i|yd 20" 21 iy 22 jk msgq n,kak&'

3'5 wjodkï mdol m%fõYh iys; ú.Kk mÍCIK yefrkakg Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h wdh;ksl md,khg j.lsj hq;a;ka yd ikaksfõokh hk f;audj hgf;a f;auduh mÍCIdjka lrkf.k .sfhah' 2017 j¾Ifha§ ú.Kk wdh;k 06 l ú.Kk ms<sn|j lrkf.k hk,o f;auduh mÍCIK 15 yd ixikaokd;aulj j¾Ih ;=<§ ú.Kk wdh;k 06 l ú.Kk ms<sn|j f;auduh mÍCIK 19 la lrf.k hk ,os'

4' úu¾Yk wevï lemsg,a fmdÿ iud.u 2014 iy 2015 ud¾;= 31 odhska

wjikajQ j¾I i|yd wevï lemsg,a fmdÿ iud.fï tjlg isá ú.Kljrhd úiska iud.fï .sKqï fmd;am;a iy wod< f,aLk ksis mßÈ mj;ajdf.k hdug wfmdfydi;a ùu iïnkaOfhka ú.Kk u;h úhdpkh lsÍu;a 2016 ud¾;= 31 odhska wjika jq j¾Ih i|yd jq uQ,H m%ldYk i|yd" j¾;udk ú.Kljrhd úiska ;;a;ajd.Kkh fkdl, ú.Kk u;hla ksl=;a lsÍu;a fya;=fjka" Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h úiska tlS j¾;udk ú.Kljrhd ú.Kk m%ñ; yd wkql+, fkdjk wdldrhg lghq;= lr we;s njg ksÍCIKh lrk ,o w;r uQ,H m%ldYk kej; ú.Kkh lrk f,i iud.ug úOdkhla ksl=;a lrk ,§' kej; ú.Kkh i|yd jk msßjeh iud.u úiska ±Íug wlue;s jQ fyhska fuu lreK kS;sm;sjrhd yd iuÕ oekg idlÉPd fjñka mj;S'

5' fmdÿ jHdmdr jHjidhka ms<sn| lñgqfõ (COPE) ks¾foaYhka ms<sn| ld¾hidOkh

2014 iy 2015 hk j¾Ij, ish`Mu ksYaÑ; jHdmdr jHjidhkayS uQ,H m%ldYk iudf,dapkhg Ndckh lrñka fmdÿ jHdmdr jHjidh lñgqjg ^fldama lñgqjg& ,ndÿka tl`.;ajh bgq lsÍfuka miq" wkql+,;djh fkdoelaùu .ek fidhd.kakd lreKqj, .=Kd;aulNdjh Wiia lsÍu iïnkaOfhka jvd fydò l%ufõohla jYfhka Y%S ,xld .sKqï iy ú.Kk m%ñ; iólaIK uKav,h iudf,dapkh iòyd uQ,H m%ldYk wjodkï mdol l%uh u; f;dard.ekSu flfrys fhduqúh' ta wkqj" Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h ishü kshdukhg hg;ajk wiaÓ;ajhka jd¾Islj o by< wjodkï iys; fm!oa.,sl wiaÓ;ajhka iEu jir 3 loS iy wvq wjodkï iys; fm!oa.,sl wiaÓ;ajhka j¾I

5 la ;+<§ jk mßÈ ish¿u ksYaÑ; jHdmdr jHjidhka j¾I 3-5 olajd jQ ld,mrdihla ;=<§ iudf,dapkh lsÍug i,ld n,hs' m%ñ;hka iy fla;" .sKqïlrKh iy ú.Kkh ms<sU|j ksÍËK jd¾;dfõ (ROSC) f,dal nexl=j úiska o wdishdkq ixj¾Ok nexl=fõ WmfoaYlhska úiska o by< wjodkï iys; wiaÓ;ajhka flfrys úi;rd;aul wjOdkh fhduq lsÍu mËj lreKq olajd we;' ;jo" 2016 j¾Ifha fiajl uKav,fha Odß;d j¾Ok lghq;=j, kshe,S isá wka;¾cd;sl WmfoaYljreka úiskao fuu l%ufõoh f.da,Sh jYfhka Ndú;d lrk l%ufõohla jYfhka y÷kd f.k we;'

;jo" 2018 j¾Ifha§ isÿlrk

,o mÍCIK j,ska biau;= jQ wkdjrKhka ;=<ska tu uQ,H m%ldYk iudf,dapkfha§ wjodkï mdol mÍCIdj f;dard.ekSu u`.ska ixl,ks; uQ,H m%ldYk yd ú.Kk l%shdj,sh Yla;su;a lr we;s nj fmkakqï lrhs' tjeks uQ,H m%ldYk ms<SU| iudf,dapkhka lrf.khdu" tjeks uQ,H m%ldYk ú.KkfhaoS úfYaIs; wxYhka mÍlaId lsÍug fhduqùu biau;= lrjk w;r tu.ska ú.Kkhkays wkql+, fkdùï jvd;a myiqfjka y÷kd.ekSug yelshdjla ,efí'

6' m%ñ; ia:dms; lrkakdg iyfhda.h

1995 wxl 15 ork YS% ,xld .sKqïlrK yd ú.Kk m%ñ;s mk; hgf;a ia:dms; lr we;s Y%S ,xld jr,;a .KldêldÍ wdh;kfha .sKqïlrK m%ñ; lñgqj iy ú.Kk m%ñ; lñgqj .sKqïlrK yd ú.Kk m%ñ;s Ndú;hg .ekSug Y%S ,xld jr,;a .KldêldÍ wdh;khg ks¾foaY bosßm;a lr iyfhda.h olajhs'

2018 j¾Ih ;=,§" lñgq fol u.ska lrf.khk ,o lghq;= w;rg Y%S ,xld .sKqïlrK m%ñ; 2018 ix.%yh iy Y%S ,xld ú.Kk m%ñ; 2017 ix.%yh ksl=;a lsÍu" uOH iy

13




l=vd mßudK wia:’;ajhka i|yd jQ Y%S ,xld uQ,H jd¾;dlrK m%ñ;sh (SLFRS for SMEs) g wjldYh mgqlsÍfï ixfYdaOk ksl=;a lsÍu 2019 iy 2020 oS n,meje;aùug kshñ; oekg we;s Y%S ,xld .sKqïlrK m%ñ; ixfYdaOkh fldg tu m%ldYkhka isxy, iy fou, NdIdjkag mßj¾;kh lsÍu we;=¿j .eiÜ m;%fha m, lsÍu" ksrdjrK flgqïm;a iy idlÉPduh m;%sld i|yd m%;spdr oelaùu" wka;¾cd;sl .sKqïlrK m%ñ; lñgqj úiska ksl=;a lrk ,o wka;¾cd;sl .sKqïlrK m%ñ;hka ÎFRSs& iy ixfYdaOk úpdrd;aulj idlÉPd lsÍu iy m%ñ; ms<sU|j oekqj;a lsÍfï jevigyka lrf.khdu we;,;afõ'

uqo,a iy ckudOH wud;HdxYh iu`. we;slrf.k we;s j¾;udk jevms,sfj, m%ldrj" .sKqïlrK m%ñ; lñgqfõ iy ú.Kk m%ñ; lñgqfõ lghq;=j,g myiqlï iemhSfï msßjefhka fldgila uQ,Hkh lsÍug Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h Y%S ,xld jr,;a .KldêldÍ wdh;khg f.jk m%Þkh remsh,a ñ,shk 4 olajd jeälr we;' ^.sKqïlrK yd ú.Kk m%ñ;s ixialrKh iïnkaOfhka Y%S ,xld jr,;a .KldêldÍkaf.a wdh;kh j¾Ih ;=,§ lrf.k hk ,o lghq;= i|yd 36 jk msgqj n,kak&'

7' cd;Hka;r in|;d

7'1 Y%S ,xld .sKqïlrK yd ú.Kk m%ñ;s iólaIK uKav,h cd;Hka;r ixúOdkhkays idudcsl;ajh ,nd.ekSu fya;=fjka uQ,H jd¾;dlrKh" ú.Kkh iy m%ñ;sj,g wkql+,ùï iïnkaOfhka wêlaIKh lsÍug wÞ, lreKq ms<snò f,dalh mqrd isÿjk kj j¾Okhka iu`. hdj;ald,Sk oekqfuka hq;=ùug yelshdj ,eî we;' tfukau th wfkl=;a kshdulhkaf.a f;dr;=re iy iydh ,nd.ekSug iy taldnoaO l%shdldrlï jYfhka fndfyda kshdulhskag m%fhdackj;a jk

l%shdldrlï lrf.khdug ljq¿jla újD;lr we;' Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,h j¾Ih ;=<oS" my; iòyka cd;Hka;r ixúOdkj, ish idudcsl;ajh ;jÿrg;a mj;ajd f.k .sfhah'

^w& iajdëk ú.Kk kshdulhskaf.a cd;Hka;r ixioh (IFIAR) - 2007 j¾Ifha§ meje;ajQ m<uq mQ¾K /iaùfï isg Y%S ,xld .sKqï iy ú.Kk m%ñ;s iólaIK uKav,h tys idudcslfhla ù we;'

^wd& cd;Hka;r ú.Kk yd ;yjqrelsÍï m%ñ;s uKav,fha (IAASB) WmfoaYd;aul ks¾foaYlsÍfï lKavdhu - 2007 j¾Ifha§ Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,h tys idudcslfhl= jYfhka m;alr.kakd ,§'

^we& .KldêldÍjreka iòyd jk cd;Hka;r wdpdrO¾u m%ñ;s uKav,fha (IESBA) WmfoaYd;aul ks¾foaYlsÍfï lKavdhu - 2009 j¾Ifha§ Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,h IESBA ys WmfoaYd;aul ks¾foaYlsÍfï lKavdhug we;=,;alr .kakd ,§'

7'2 Y%S ,xld .sKqï iy ú.Kk m%ñ;s iólaIK uKav,fha ld¾huKav,h cd;Hka;r .sKqïlrK iy jd¾;dlrK m%ñ;s (ISAR) ms<snò wka;¾rdcH m%ùKhkaf.a lKavdhï ieisjdrhka ys§ Y%S ,xldj ksfhdackh lf,dah'

7'3 Y%S ,xld .sKqï iy ú.Kk m%ñ;s iólaIK uKav,h 2018 fmnrjdß 20-22 Èk j,§ Y%S ,xldfõ mej;s iajdëk ú.Kk kshdulhskaf.a cd;Hka;r ixiofha (IFIAR) 12 jk ióCIK jevuq`Mfõ i;aldrl;ajh oeÍh' Y%S ,xld .sKqï iy ú.Kk m%ñ;s iólaIK uKav,h úfYaI ld¾hH Ndr wud;H wdpd¾h ir;a wuqKq.u uy;df.a

úYsIaG wkq.%dyl;ajh hgf;a jevuq`Mfõ wdrïNl W;aijh 2018 fmnrjdß 19 Èk meje;aúh' Y%S ,xld uynexl=fõ wêm;s wdpd¾h bkaøcs;a l=udriajdñ uy;d f.!rjkSh wdrdê;hd úh' IFIAR iNdm;s n%hka ykaÜ uy;d iy cmdkfha IFIAR f,alï ld¾hd,fha úOdhl wOHËl ld,a frk¾ uy;do iyNd.s jQy'

rgj,a 40 lska iyNd.sjkakka 110 la fld<U jevuq`Mjg meñK isáhy' Y%S ,xld .sKqï iy ú.Kk m%ñ;s iólaIK uKav,fha ld¾huKav, idudcslhka ;sfofkl= w;=re ieisjdrhkays lÓlhka f,i jevuq`Mjg Þhlúh' fld<UoS jevuq`Mj meje;aùu u.ska ishü ;dËKsl ld¾huKav,hg IFIAR jevuq`Mjlg iyNd.sùug wjia:djla ,eìK' iuia;hla f,i" m%uqL fmf,a foaYSh lÓlhka y;r fofkla mQ¾K ieisjdr j,g bosßm;alsÍï lf,dah' jevuq`Mj u.ska f.da,Sh ú.Kk kshduljreka w;r oekqu iy w;aoelSï yqjudre lr.ekSug iy fndfyda oekqu Wiia lrk kj ixj¾Okhka iy ú.Kk fËa;%fha wkd.; ixj¾Okhkaf.a osYdk;sh idlÉPd lsÍug yelshdj we;slf,ahΩ' jevuq`Mj Okd;aul igykla iys;j iudma; úh'

8' udkj iïm;a 8'1 ld¾h uKav,h

2018 j¾Ih wjidk jk úg Y%S ,xld .sKqï iy ú.Kk m%ñ;s iólaIK uKav,fha ld¾huKav,h úis tla fofkl=f.ka iukaú; jQ w;r bka oyy;r fofkla jr,;a .KldëldÍjre jQy' iuia; ;dlaIK ld¾huKav,h" wOHlaI ckrd,a" ksfhdacH wOHlaI ckrd,ajre tlaflfkla" wOHlaIjreka yh fofkla iy iyldr wOHlaIjreka yh fofkl=f.ka iukaú; úh' ;dCIKsl ld¾h uKav,fhka mia fofkla fldka;%d;a moku u; m;alr we;s w;r" kj fofkla iaÓr moku u; fiajd kshqla;j isà'

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iïuka;%K" jevuq`M iy mqyqKq jev igykaj,g j¾Ih ;=<§ wjia:d 8 loS iyNd.sùfuka

ld¾h uKav,hg uQ,H jd¾;dlrKh" ú.Kkh iy kshdukh yd iïnkaO fË;%hka ms<sn|j cd;Hka;r ksrdjrK ,ndf.k we;' ;jo" Y%S ,xld .sKqï iy ú.Kk m%ñ;s iólaIK uKav,h u.ska fld<UoS i;aldrl;ajh oerE 2018 IFIAR ióCIK jevuq`Mjg iyNd.sùug ish¿u ;dlaIK ld¾h uKav,hg wjia:dj ,nd fok ,os'

8'2 ndysr iudf,dapk uKav,h fmdÿ jHdmdr jHjidhka ms<sn|

lñgqj úiska ksl=;a lrk ,o ks¾foaY j,g wkql+,jkq jia Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,h úiska iudf,dapkhg Ndckh lrkq ,nk uQ,H m%ldYk ixLHdj jeä lsÍug orkq ,nk m%h;akfha§ uQ,H jd¾;d iudf,dapkh lsÍu iòyd ndysr iudf,daplhska 12 la wLKavj fiajfha fhdod isáfhah'

ndysr iudf,daplhska úiska lrkq ,nk iudf,dapkj, .=Kd;aulNdjh Wiia lsÍfï wruqKska ndysr iudf,daplhska úiska lrkq ,nk iudf,dapkj, iudf,dapk .=Kd;aulNdjh ms<sn| we.hSula ld,Éfþo mokula u; lrf.khkq ,efí' tys m%;sM, u; iudf,daplf.a fiajh wLkavj lrf.khdu fyda wjika lsÍu lrkq ,efí' iudf,daplhska ;=, j¾Okh l,hq;= fË;% y÷kd.ekSug fuu.ska wjia:dj ,efí' iudf,daÑ; j¾Ifha§ iïmQ¾K lrk ,o uQ,H jd¾;d iudf,dapk j,ska uQ,H jd¾;d lÜg, 108 l m%d:ñl iudf,dapk ndysr iudf,daplhska úiska iïmQ¾K lrk ,§' ndysr iudf,daplhska úiska uQ,H jd¾;d lÜg, 141 l m%d:ñl iudf,dapk lrf.khk ,o w;r ndysr iudf,daplhskaf.a fiajd iòyd j¾Ih ;=< remsh,a ñ,shk 2'298 l uqo,la orkq ,eîh' w;sf¾l f;dr;=re ,nd.ekSu" ksjerÈ lsÍu iòyd tl`.;djhkag t<eöu iy ksÍlaIK ,sms ksl=;a lsÍu iy jHjia:dms; ksjerÈ lsÍfï

mshjrhka .ekSu we;=,;a iudf,daplhska úiska lrf.k hk ,o iudf,dapk lghq;= iïmQ¾K lsÍu Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,fha ;dlaIK ld¾h uKav,h úiska isÿlrkq ,eîh' ;jo" jir ;=, iïmQ¾K lrk ,o uQ,H m%ldYk iudf,dapkhka w;=ßka uQ,H m%ldYk lÜg, 530 l m%d:ñl iudf,dapk lghq;= uKav,fha ld¾h uKav,h úiska isÿlrk ,§'

9' wdh;ksl md,kh

9'1 jHjia:djkag wkqj" ks, n,fhka m;alrk ,o idudcslhka 3 fofkl=f.ka iy y÷kd.kakd ,o wdh;kj,ska ,o kdufhdackd w;ßka uqo,a iy l%uiïmdok wud;Hjrhd úiska m;alrkq ,nk idudcslhka 10 fofkl=f.ka uKav,h iukaú; fõ' iud.ï frcsiag%d¾ ckrd,ajrhd" foaYSh wdodhï flduidßia ckrd,ajrhd iy Y%S ,xld iq/l=ïm;a iy úksuh fldñIka iNdfõ wOHlaI ckrd,ajrhd ks, n,fhka m;ajk idudcslhka jkafka h' m;al< idudcslhka jkafka Y%S ,xld uy nexl=j" Y%S ,xld jr,;a .KldêldÍ wdh;kh îdudcslhska 3 fofkla&" tlai;a rdcOdksfha jr,;a l<ukdldr .KldêldÍkaf.a wdh;kfha Y%S ,xld wxYh" Y%S ,xld kS;s{ ix.uh" ,xld jdKsc uKav,h" Y%S ,xld l¾udka; iy jdksc uKav, iïfï,kh" Y%S ,xld nexl=lrejkaf.a ix.uh iy úYajúoHd, m%;smdok fldñIka iNdj úiska kïlrkq ,nk ;eke;a;kah' idudcslfhl=f.a ks,ld,h j¾I y;rls'

9'2 Y%S ,xld uy nexl=fõ iyldr wêm;s wd¾ ta ta ch,;a uy;d 2018 jif¾ oS uKav,fha iNdm;sjrhd wLKAvj fiajh lf,ah' Y%S ,xld l¾udka; yd jdksc uKav, iïfï,kfhka iy úYajúoHd, m%;smdok fldñIka iNdfjka kdufhdackd fkd,eîu ksid uKav,fha ;k;=re folla j¾Ih wjidkh olajd mqrmamdvqj mej;=Ks'

9'3 mk; m%ldrj uKav,fha idudcslhka jYfhka m;al, ta' ã' jdia .=Kfialr" tka' chisxy iy tka' isjm%.diï hk uy;au uy;añka ksYaÑ; jHdmdr jHjidhhka j, wOHlaIjre fyda fcHIaG ks,OdÍjre jYfhka fiajh l<y' tfukau uKav,fha idudcslhka jQ ta' fyar;a" ví,sõ ví,sõ fÊ' iS' fmf¾rd iy t,a' t,a' tia' úl%uisxy hk uy;ajre we;eï ksYaÑ; jHdmdr jHjidhhka ú.Kkh lrkq ,nk .KldêldÍ wdh;kj, yjq,alrejka jYfhka lghq;= l<y' ;jo" uKav,fha ksÍCIlhska jQ tÉ' tï' ta' chisxy" tï' wd¾' ù' wd¾' ómqr" iy à' fca' tia' rdcldÍh hk uy;ajre we;eï ksYaÑ; jHdmdr jHjidhkaj, wOHCIjre jYfhka fyda we;eï ksYaÑ; jHdmdr jHjidhkaj, ú.Kkhka lrkq ,nk mßpfhys kshq;= ú.Kk wdh;kj, yjq,alrejka jYfhka lghq;= lr we;' uKav,fha iajdëk;ajh iy;slùu msKsi" ksYaÑ; jHdmdr jHjidhhka fyda tys ú.Kkhg wod< ish`M ,sms f,aLk$m;%sld wod< ksYaÑ; jHdmdr jHjidhhka fyda tajdfha ú.Kljreka iu`. inò;d we;s idudcslhska fj; hjk f,aLk$m;%sldj,ska bj;a flf¾' tu ksYaÑ; jHdmdr jHjidhkag wod< lreKq we;=<;a idlÉPd iòyd tjeks idudcslfhda iyNd.S fkdfõ'

9'4 fld<UoS meje;ajqkq 2018 IFIAR ióCIK jevuq`Mfõ ld¾Hh l<uKdlrejka f,i tÜlska iafmkaia g%ej,aia ^fm!oa& iud.u f;dard.kakd ,os' uKav,fha idudðldjla jk tka isjm%.diï fukúh' thsÜlka iafmkaia g%ej,aia ^fm!oa& iud.fï Wm iud.ula jk tÜlska iafmkaia iuQyfha m%Odk uQ,H ks<Odßkshhs' ld¾Hh l<uKdlrk .dia;= jYfhka re' 1"099"414 la thsÜlka iafmkaia g%ej,aia ^fm!oa& iud.ug jir ;=,oS f.jd we;'

9'5 j¾Ih ;=< uKav,fha /iaùï jdr 12 la mj;ajk ,§' jir ;=, uKav,fha

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l¾;jHhka iuia: fufyhqï o¾Ylhkag wkqj ld¾hH uKav, ld¾hHidOkh iy ksYaÑ; jHdmdr jHjidhka iy ú.Kljreka yd iïnkaO jeo.;a ;dCIKsl .eg`M úi§u i|yd wjYH jk l%shdud¾. ms<sn|j wdjrKh lf,ah' ksYaÑ; jHdmdßl jHjidhhka iy ú.Kljreka úiska isÿlrk ,o m%ñ; j,g wkql+, fkdùfï wjia:djkag wÞ, .eg¨ ms<sn|j wjOdrKh fhduq lrk ,o w;r" uKav,fha uQ,H m%ldYk" jd¾Isl whjeh f,aLkh iy l%shdldÍ ie<iqu wkqu; lsÍuo isÿlrk ,§' fld<UoS meje;ajqkq 2018 IFIAR ióCIK jevuq`Mfõ i;aldrl;ajh ;=,ska ,nd.; yelsjqKq oekqu yqjudre lr.ekSu ;=,ska bf.k.;a f.da,Sh mßphka ms<sn| oekqj;aNdjfhka ;yjqrejQ iudf,dapk hdka;%khkaf.a ld¾HËu;dj iy M,Þhsl;ajh WiialsÍug we;s úúO m%fõYhka iudf,dapkh lsÍfuyso uKav,h kshqla;j isáhy' ;jo" ;dlaIKsl l%shdldrlï iòyd fhda.H ld¾huKav,hla wdl¾IKh lr .ekSu Wfoid ld¾huKav, mdßY%ñl ms<sfj; ixfYdaOkh lsÍu i|yd Wmfhda.S lr.; yels úúO m%fõYhka iudf,dapkh lsÍfï ld¾hhfhys o uKav,h ksr; úh'

9'6 uKav,fha wêldÍ n,h mejÍfï m%;sm;a;sh wkqj" wjYH f;dr;=re /ialsÍu" uQ,H m%ldYk iy ú.Kk iudf,dapkh lsÍu iy úu¾IK meje;aùu jeks m%ñ;Skag wkql+,j lghq;= lsÍu wëCIKhg wÞ, ks;H fufyhqï ksfhdacH wOHlaI ckrd,ajreka fofokd iy wOHlaI ckrd,ajrhd úiska wëlaIKh lrk ,o iy u`. fmkajk ,o ld¾huKav,h úiska j¾Ih ;=< lrf.khk ,§'

10' uQ,H ld¾hidOkh

j¾Ih ;=<oS' Y%S ,xld .sKqï yd ú.Kk m%ñ;s iñlaIK uKav,fha m%Odk wruqo,a m%Njh rch úiska iemhq wruqo,a j,ska úh' rch úiska imhk ,o wruqo,a u.ska Y%S ,xld .sKqï yd ú.Kk m%ñ;s iñlaIK uKav,fha lghq;= uQ,Hkh lrkq ,enqjo" úl,amhla f,i ksYaÑ; jHdmdßl jHjidhhkays fldgia ysñhkaf.a ialkaOh fyda nÿ f.ùfuka miq ,dNh hk oaú;ajfhka jeä w.h u; mokïj mk; hgf;a .re uqo,a wud;Hjrhd úiska ksYaph lrkq ,nk m%;sY;hl fiia noaola wh l< yelsh' flfia jqjo" fuu úl,amh iïnkaOfhka uqo,a wud;HdxYh jeä leue;a;la fkdoelajQ w;r tys m%;sM,hla fia 2008 ckjdß 01 Èk fyda Bg miqj l%shd;aul lsÍug fhdackd lr ;snQ fiia noao 2008 Tlaf;dan¾ 07 osk .re wud;H;=ud úiska b,a,d wialr .kakd ,§'

j¾Ih i|yd Y%S ,xld .sKqï yd ú.Kk m%ñ;s iñlaIK uKav,fha fufyhqï úhou remsh,a 90"138"101 la jQ w;r Bg wkqrEm mQ¾j j¾Ifha úhou remsh,a 84"352"282 la úh' fufyhqï úhofï jeäùu ld¾huKav, msßjeh" cd;Hka;r ixúOdkj,g Þhl uqo,a iy ld¾huKav, Odß;d j¾Okhg wÞ, foaYSh iy cd;Hka;r úhoï hkdosfha jeäùu ksid isÿj we;' fufyhqï úhoï j,ska" ld¾huKav, msßjeh mQ¾j j¾Ihg jvd 4] wdka;sl jeäùula fmkakqï lrñka remsh,a 44"084"317 la jQ w;r Bg wkqrEm mQ¾j j¾Ifha úhou remsh,a 42"351"100 la úh' ;jo" Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,fha ld¾huKav, msßjeh" 2017 g iudk m%jk;djhla fmkakqï lrñka" fufyhqï úhoïj,ska 49] la úh'

2018 fmnrjdßfhaoS fld<UoS

meje;ajqkq 2018 IFIAR ióCIK jevuq`Mfõ i;aldrl;ajh oeÍfïoS re' 11"654"353 l uq¿ msßjehla Y%S ,xld .sKqï yd ú.Kk m%ñ;s iñlaIK uKav,h

oeÍh' jevuq`Mfõ m%Odk wruqo,a m%Njh jQfha tlai;a ckmo fvd,¾ j,ska ,enqkq iyNd.sjkakkaf.a .dia;=h' ;jo" Y%S ,xld .sKqï yd ú.Kk m%ñ;s iñlaIK uKav,hg jevuq`Mfõ i;aldrl;ajh oeÍu i|yd wud;H uKav,h wkque;sh ,ndÿka wjia:dfõ NdKavd.drh úiska re' 1"175"000 la m%Þkh flßK' jevuq`Mjg wÞ, úhoï mshjd.ekSfuka miq" fld<UoS meje;ajqkq 2018 IFIAR ióËK jevuq`Mfõ i;aldrl;ajh oeÍfuka ,enQ Y=oaO wdÞhu jQ re' 1"165"586 la uKav,h úiska NdKavd.drhg wdmiq fok ,os'

11' l<ukdlrK f;dr;=re moaO;sh ixj¾Okh

2015 § Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,h úiska tys iudf,dapk ld¾hhka jvd;a iqug lsÍu i|yd l<ukdlrK f;dr;=re moaO;shl wjYH;djh y÷kd.ekSfï m%;sm,hla f,i" f;dr;=re ikaksfõok ;dCIK ksfhdacs; wdh;kfha (ICTA) 2016-2017 whjehg ixj¾Ok msßjeh we;=,;a lsÍfï ICTA wdh;kfha fhdackdj iys;j f;dr;=re ikaksfõok ;dCIK ksfhdacs; wdh;kh Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,fha l<ukdlrK f;dr;=re moaO;sh ixj¾Okh lsÍfï myiqlï imhkakd úh' flfiajqjo" ixj¾Okh lrkakdg fldka;%d;a;=j ms<s.kajk wjêfhaoS" ICTA wdh;kh Tjqkaf.a whjefhka tu ixj¾Okh lsÍu uQ,Hkh lsÍug fkdyelsnj oekaùh' tys m%;sM,hla jQfha Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,hg myiqlï imhkafkl= fidhd fjk;a ixj¾Okh lrkafkl= iu. moaO;s ixj¾Okh h,s weröug isÿùuhs' fï .ek idlÉPd lsÍfï m%;sM,hla f,i" ixj¾Ok jHdmD;sfha myiqlï iemhSug fudrgqj úYaj úoHd,fha iydh fiùfï yelshdj .ek i,ld n,ñka isà' tA wkqj" oekg fudrgqj úYaj úoHd,h iu. idlÉPd meje;afõ'

16



2018 j¾Ih ;=< uQ,H m%ldYk iudf,dapkh u; lrkq ,enQ ksÍCIK

1. wjYH lrkq ,nk ksjeros lsÍï lsÍug ,nd.;a tlÕ;djhka

Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h (SLAASMB) uQ,H m%ldYka ys wjYH lrkq ,nk ksjeros lsÍï lsÍug ksYaÑ; jHdmdr jHjidhhka (SBEs) mylska tlÕ;djhka ,nd.;af;ah' tu tlÕ;djhkaf.a m%;sM,hla jQfha Y=oaO ,dN$ialkaO re' ì,shk 1'1 m%udKhlska ksjeros lsÍuh'

;jÿrg;a" i;H iy idOdrK o¾Ykhla bosßm;a lsÍfï wruqK we;sj SLFRS 9 ls%hd;aullsÍu;a iu. uQ,H m%ldYkhkays iuyr .e,ms,s lsÍug iy w;=re uQ,H m%ldYkhkays tu lreK fy<sorõ lsÍug n,m;% ,dNS jdKsc nexl=jla fj; úOdkhla ksl=;a flßK'

tlÕ;djhka ,nd.;a ksYaÑ; jHdmdr jHjidhhka (SBEs) úiska wkql+,;djh fkdoelajQ whs;u j¾.hka Y%S ,xld .sKqïlrK m%ñ;j,g ^fmr wE¢h SLFRS/ LKAS) fhduqj iys;j my; oelafõ'

• ydkslrKh fmkakqï lrk ,ËKhka úoHdudk jk úg wdY%s; iud.ïj, wdfhdack j, ydkslrKh i|yd m%udKj;a bvyeÍula we;s lsÍug wfmdfydi;aùu' (fhduqj LKAS 36 fPoh 8)

• ydkslrKh fmkakqï lrk ,ËKhka úoHdudk jk úg uQ,H j;alï j, ydkslrKh i|yd m%udKj;a bvyeÍula we;s lsÍug wfmdfydi;aùu' (fhduqj LKAS 39 fPoh 59 iy 63)

• iïmQ¾Kfhkau b,a,d ;snQ ,shdyßk ,o Kh j,g iïnkaO wdodhï nÿ j.lSu iy Bg wkql+, ú,ïî; nÿ j;alu jeroS iy.; f,i y÷kd.ekSu' (fhduqj LKAS 12 fPoh 5 iy LKAS 37 fPoh 10)

• ffcj j;alï y÷kd.ekSug iy idOdrK w.hg uekSug wiu;a ùu' (fhduqj LKAS 41 fPoh 12)

• wdfhdack j;alï tjeks j;alï j,g úfYaIs; iSudlsÍï$,CIKhka ie,ls,a,g f.k idOdrK w.hg uekSug wiu;a ùu' (fhduqj LKAS 40 fPoh 40)

2. Wmldrl ,sms

wkdjrKh lr.;a Y%S ,xld .sKqïlrK m%ñ;j,ska fjkiaùï" m%udKj;a jk kuq;a tajd jHjia:dms; úêúOdk Ndú;d lsÍug ;rï jeo.;a fkdjk úg" jeäÿr úu¾IKh fkdfldg" ksYaÑ; jHdmdr jHjidhhka (SBEs) g" wjYH mßos" ;ukaf.au ksjeros lsÍfï ls%hdud¾. .;yelsjk wdldrfhka" ksYaÑ; jHdmdr jHjidhhka (SBEs) g ,sms u.ska oekqï fokq ,eîh' tjeks ,sms SLAASMB úiska ksl=;a lrk úOdkhka fkdjk w;r Wmldr ,sms f,i woyia flf¾'

ksYaÑ; jHdmdr jHjidhhka (SBEs) g hjk,o Wmldr ,sms j,g wÞ, m%Odk fidhd .ekSï my; olajd we;'

• Ndú;hg .;a ;lafiare Ys,aml%u" ;lafiare Ys,aml%uj,g fhojqï" ksÍËKhl, fkdyels Ndú;hg .;a ie,lsh

hq;= fhojqï ms<ssn|j m%udKd;aul f;dr;=rej, fhojqï j,g lrk,o ie,lsh hq;= .e,mSï iy idOdrK w.hg uksk ,o tlsfkl j;alï iy j.lSï mka;s i|yd idOdrK w.hkaf.a OQrdj,sh ms<ssn|j m%udKj;a fy<sorõlsÍï lsÍug wfmdfydi;aùu - ksYaÑ; jHdmdr jHjidhhka (SBEs) 61 la ;=< (fhduqj SLFRS 13 fPohka 91 iy 93)

• wiaÓ;ajh ksrdjrKh ù we;s" uQ,H idOkm;% j,ska mek k.skakdjQ wjÞkïj, iAjNdjh iy m%udKh ms<ssn|j jd¾;dlrk ld<mßÉfPoh wjidkfhaoS m%udKj;a fy<sorõlsÍï lsÍug wfmdfydi;aùu - ksYaÑ; jHdmdr jHjidhhka (SBEs) 29 la ;=< (fhduqj¦ SLFRS 7 fPohka 31" 36 iy 37)

• jd¾;dlrk ld<mßÉfPoh wjidkfhaoS úIh ksY%S; idËs úoHdudk jk úg" uQ,H j;alula fyda uQ,H j;alï iuQyhla ydkslrKh i|yd m%udKj;a bvyeÍula y÷kd.ekSug wfmdfydi;aùu - ksYaÑ; jHdmdr jHjidhhka (SBEs) 23 la ;=< (fhduqj¦ LKAS 36 fPoh 8 iy LKAS 39 fPohka 58 iy 63)

• iïnkaê; md¾Yjhka iu. we;s iïnkaO;d j, iajNdjh fukau iïnkaê; md¾Yjhka iu. we;s .Kqfokq .ek f;dr;=re j,g wÞ, m%udKj;a fy<sorõlsÍï lsÍug wfmdfydi;aùu -

17



2018 j¾Ih ;=< uQ,H m%ldYk iudf,dapkh u; lrkq ,enQ ksÍCIK

ksYaÑ; jHdmdr jHjidhhka (SBEs) 21 la ;=< (fhduqj LKAS 24 fPoh 18

• ú,ïî; nÿ j.lSu y÷kd.ekSfïoS ishü nÿlrKhg hg;ajk ;djld,sl fjkialï ie,ls,a,g .ekSug wfmdfydi;aùu - ksYaÑ; jHdmdr jHjidhhka (SBEs) 18 la ;=< (fhduqj LKAS 12 fPohka 15 iy 24)

• uQ,H m%ldYk .ek wjfndaOhla ,nd.ekSug wÞ, ñKqï moku iy wfkl=;a .sKqïlrK m%;sm;a;s j,ska iukaú; jeo.;a .sKqïlrK m%;sm;a;s iïnkaOfhka m%udKj;a fy<sorõlsÍï lsÍug wfmdfydi;aùu - ksYaÑ; jHdmdr jHjidhhka (SBEs) 16 la ;=< (fhduqj LKAS 1 fPoh 117)

• nÿ úhou iy .sKqïlrK ,dNh w;r iïnkaO;djh iy nÿ w,dN u; ú,ïî; nÿ y÷kd.ekSu ikd: lsÍug we;s idËs ms<sn|j m%udKj;a fy<sorõlsÍï lsÍug wfmdfydi;aùu - ksYaÑ; jHdmdr jHjidhhka (SBEs) 15 la ;=< (fhduqj LKAS 12 fPoh 81)

• uQ,H m%ldYk u; m%udKj;a n,mEula we;s rËK j;alï iy j.lSï uekSug Ndú;l, Wml,amkhkaf.a fjkiaùfï n,mEu ms,sU|j m%udKj;a fy<sorõlsÍï lsÍug wfmdfydi;aùu - ksYaÑ; jHdmdr jHjidhhka (SBEs) 11 la ;=< (fhduqj SLFRS 4 fPoh 37)

• m%;Hd.Kkh l, j;alï j, idOdrK w.h OdrK w.hkaf.ka m%udKj;af,i fjkiajk úg ks;H m%;Hd.Kkhka lrf.k hdug wfmdfydi;aùu - ksYaÑ; jHdmdr jHjidhhka (SBEs) 8 la ;=< (fhduqj LKAS 16 fPohka 31 iy 34)

18



2018 j¾Ifha§ ,nd.;a tlÕ;djhka iy ksl=;al, kshuhka

1' l,amsáh îÉ ßfidaÜia fmdÿ iud.u

l,amsáh îÉ ßfidaÜia fmdÿ iud.u tys wdY%s; iud.ula jk l,ïnq ,Ekaâ wekaâ äjf,dmaukaÜ fldïmeks fmdÿ iud.fï wdfhdack ydkslrKhùu LKAS 36 ys wjYH;djhkag wkql+,j y÷kd.ekSug wiu;a ù ;sìKs' ta wkqj" wiaÓ;ajfha Y=oaO j;alï 2017 ud¾;= 31 osfkka wjika jQ j¾Ih i|yd jQ uQ,H m%ldYkhkays wê .Kkh ù ;snqKs'

fuu lreK u; ú.Klhska úiska Tjqkaf.a u;h ;;a;ajd.Kkh lr fkd;sìKs'

Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h fï iïnkaOfhka l< úu¾Ykfha m%;sM,hla f,i" 2018 ud¾;= 31 osfkka wjika jQ j¾Ih i|yd jQ uQ,H m%ldYkhkays wdfhdack h,s whlr.;yels w.hg ms<sìUq lsÍug tys wdY%s; iud.fï lr we;s wdfhdack iïnkaOfhka ydkslrK bvyeÍula we;s lsÍug wiaÓ;ajh tlÕ úh' tys m%;sM,hla f,i" wiaÓ;ajfha Y=oaO j;alï re' ñ,shk 176 lska wvqù we;'

2' fikag%,a *skEkaia fldïmeks fmdÿ iud.u

fikag%,a *skEkaia fldïmeks fmdÿ iud.u LKAS 39 ys wjYH;djhkag wkql+,j ydkslrK bvyeÍu ;lafiare lsÍug wiu;a ù ;sìKs' ta wkqj" wiaÓ;ajh 2017 ud¾;= 31 oskg Kh iy ,eìhhq;= oE wê .Kkh lr we;'


Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h fï iïnkaOfhka l< úu¾Ykfha m%;sM,hla f,i" 2017 foieïn¾ 31 osfkka wjika jQ udi 9 i|yd jQ ixCIsma; ff;%hsudisl uQ,H m%ldYkhkays Kh iy ,eìhhq;= oE iïnkaOfhka LKAS 39 ys wjYH;djhkag wkql+,j ydkslrK bvyeÍula we;s lsÍug wiaÓ;ajh tlÕ úh' tys m%;sM,hla f,i" 2017 foieïn¾ 31 oskg wiaÓ;ajfha Y=oaO j;alï re' ñ,shk 895 lska wvqù we;'

3' i¾fjdaoh wd¾Ól jHjidh ixj¾Ok fiajd ^wemfhka iSñ;& iud.u

i¾fjdaoh wd¾Ól jHjidh ixj¾Ok fiajd ^wemfhka iSñ;& iud.u f;alal j.dj ffcj j;alï f,i j¾.Slrkh lsÍug iy tjeks j;alï LKAS 41 ys wjYH;djhkag wkql+,j idOdrK w.hg uekSug wiu;a ù ;sìKs' ta wkqj" 2017 ud¾;= 31 osfkka wjika jQ j¾Ih i|yd jQ uQ,H m%ldYkhkays ffcj j;alï W!K .Kkh ù ;snqKs'

fuu lreK u; ú.Klhska úiska Tjqkaf.a u;h ;;a;ajd.Kkh lr ;sìKs'

Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h fï iïnkaOfhka l< úu¾Ykfha m%;sM,hla f,i" f;alal j.dfõ w.h ;lafiare lsÍug, iy 2018 ud¾;= 31 osfkka wjika jQ j¾Ih i|yd LKAS 41 ys wjYH;djhkag wkql+,j ,dN$w,dN uQ,H m%ldYkhkays y÷kd.ekSug wiaÓ;ajh tlÕ úh' tys m%;sM,hla f,i" 2018 ud¾;= 31 osfkka wjika jQ j¾Ih i|yd jQ uQ,H m%ldYkhkays wiaÓ;ajfha Y=oaO j;alï re' ñ,shk 20'7 lska jeäù we;'

4' fldu¾I,a fl%äÜ wekaâ *skEkaia fmdÿ iud.u

fldu¾I,a fl%äÜ wekaâ *skEkaia fmdÿ iud.u iud.fï wdodhï nÿ jd¾;dfõ iïmQ¾Kfhkau b,a,d ;snQ ,shdyßk ,o Kh j,g iïnkaO wdodhï nÿ j.lSu iy Bg wkql+, ú,ïî; nÿ j;alu jeros wdldrhg y÷kdf.k ;snqKs' tys m%;sM,hla f,i" 2017 ud¾;= 31 oskg iy 2018 ud¾;= 31 oskg cx.u nÿ j.lSï iy ú,ïî; nÿ j;alï wê .Kkh ù ;snqKs'


Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h fï iïnkaOfhka l< úu¾Ykfha m%;sM,hla f,i" 2018 iema;eïn¾ 30 osfkka wjika jQ ff;%hsudislh i|yd jQ ixCIsma; uQ,H m%ldYkhkays LKAS 37 iy LKAS 12 ys wjYH;djhkag wkql+,j .e,mSï lsÍug wiaÓ;ajh tlÕ úh' tys m%;sM,hla f,i" 2018 iema;eïn¾ 30 oskg wiaÓ;ajfha cx.u nÿ j.lSu iy Bg wkql+, ú,ïî; nÿ j;alu re' ñ,shk 1"905 lska wvqù we;'

5' o *skEkaia fldïmeks fmdÿ iud.u

o *skEkaia fldïmeks fmdÿ iud.u tys wdfhdack j;alï tjeks j;alï j,g úfYaIs; iSudlsÍï$,CIKhka ie,ls,a,g f.k 2017 ud¾;= 31 osfkka wjika jQ j¾Ih i|yd jQ uQ,H m%ldYkhkays uekSug wiu;a ù ;sìKs'


19



2018 j¾Ifha§ ,nd.;a tlÕ;djhka iy ksl=;al, kshuhka

Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h fï iïnkaOfhka l< úu¾Ykfha m%;sM,hla f,i" 2019 ud¾;= 31 osfkka wjika jQ j¾Ih i|yd jQ uQ,H m%ldYkhkays LKAS 40 ys wjYH;djhkag wkql+,j fhda.H idOdrK w.hkag ms<sônq lsÍug wiaÓ;ajh tlÕ úh'

6' hQkshka nEkala T*a l,ïnq fmdÿ iud.u

hQkshka nEkala T*a l,ïnq fmdÿ iud.u 2016 ud¾;= 31 osfkka wjika jQ j¾Ih i|yd jQ uQ,H m%ldYkhkays Kh l<U (portfolios) fjkqfjka ishü isÿj we;s w,dN i|yd iduQysl ydkslrK bvyeÍu weia;fïka;= lsÍfïoS fhda.H Kh meyer yeÍfïoS isÿjk w,dN (LGD) wkqmd;hka LKAS 39 ys wjYH;djhkag wkql+,j Ndú;dlsÍug wiu;a ù ;sìKs'

wiaÓ;ajh iudk wjodkï ,CIK u; mokïj uQ,H j;alï y÷kdf.k fkd;snQ w;r iuia; Kh l<U (portfolios) fjkqfjka fmdÿ Kh meyer yeÍfïoS isÿjk w,dN (LGD) wkqmd;hla Ndú;dlr ;sìKs' ;jÿrg;a Kh meyeryßk ishü .Kqfokqlrejka ióCIKh i|yd mia wjqreÿ ksÍCIK ld,mßÉfþohla Ndú;dlrñka" cx.u ;;ajhka$fldkafoais m%;sìïnkh lsÍug ft;sydisl w,dN ms,sU| w;aoelSïj, kQ;k ksÍCIK o;a; Ndú;d lr fkd;sìKs'


Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h fï iïnkaOfhka ksl=;a l< úOdkfha m%;sM,hla f,i" SLFRS 9 ls%hd;aullsÍu;a iu. uQ,H m%ldYkhkays wjYHlrk .e,mSï lsÍug iy 2018 cqks 30 iy 2018 iema;eïn¾ 30 osfkka wjika jQ ff;%hsudislhka i|yd jQ w;=re uQ,H m%ldYkhkays tu lreK fy<sorõ lsÍug wiaÓ;ajh tlÕ úh' tA wkqj m%ñ;hka iu. wkql+,;dj olajñka jHjydrhka fjkia lsÍfï m%;sM,hla f,i Y=oaO j;alï wvqjkq we;'

20



2018 j¾Ih ;=< ú.Kk mÍlaIKhka ys ksÍCIK

1' ye|skaùu

Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h ^Y%S','.s'ú'm%'i'u& uQ,H m%ldYkj, úYajiH;dj Wiia lsÍu wruqKq lrf.k" ú.Kkhka ys .=K;aj mßirh jeäoshqKq lsÍug th lrf.k hk W;aidyfhaoS ú.Kk .=Kd;aulNdjh WiialsÍu Wfoid jQ uQ,drïNhla f,ig 2016 j¾Ih ;=<§ l%shdfõ fhojQ wjodkï mdol ú.Kk mÍCIK m%fõYh jeäoshqKq lsÍu wLKavj lrf.k .sfhah'

Y%S','.s'ú'm%'i'u j¾Ih ;=<§ ks;H ú.Kk mÍCIK iy f;auduh mÍCIK lrf.khdu ;=,ska Y%S ,xld ú.Kk m%ñ; yd wkql+,;djh oelaùu ióCIKh lsÍu wLKavj lrf.k .sfhah' ;jÿrg;a" wkd.;fhaoS ú.Kk wdh;k-mqrd lrkq ,nk ú.Kk mÍCIdjkag ú.Kk fj<|fmd, iQodkï lsÍfï mshjrla f,ig 2018 uq,a ld,fha isg ú.Kk wdh;k-mqrd lrkq ,nk ú.Kk mÍCIdjka Y%S','.s'ú'm%'i'u wdrïN lf,ah'

tA wkqj" Y%S','.s'ú'm%'i'u" j¾Ih ;=<§ ú.Kk wdh;k 10 la úiska isÿlrk ,o ú.Kk 50 la ms,sn|j mÍCIK meje;ajQ w;r" 2017 j¾Ifha§ fuhg wkqrEmS m%udKh ú.Kk wdh;k 13 la úiska isÿ lrk ,o ú.Kk 100 la fõ' ú.Kk ms,sn|j meje;ajQ mÍCIK 50" mQ¾j ksYaÑ; úfYaIs; ld¾Hh fldgia .eUqßka mÍCId lsÍug yelshdj ,ndÿka wjodkï mdol fhduqj ;=,ska t,UqKq ks;H ú.Kk mÍCIK 31 lska iy f;auduh mÍCIK 19 lska iukaú; úh' ixikaokd;aulj" 2017 j¾Ifha§ meje;ajQ mÍCIK 100 ks;H ú.Kk mÍCIK 85

lska iy f;auduh mÍCIK 15 lska iukaú; úh' j¾Ih ;=<oS mÍCIdjg ,lajQ ú.Kk j,g wka;¾cd;sl cd,hkays idudcsl;ajh iys; ú.Kk wdh;k 4 la úiska lrf.khk ,o ú.Kk 26 we;=,;a úh'

2' wkql+,;djh fkdoelaùu .ek n,d;aul lsÍï

mÍCIK j,ska fidhd.ekSïj, nrm;,lu u; mokïj" ú.Kkhka ys .=K;aj mßirh jeäoshqKq lsÍfï wruqKq idËd;a lr.ekSug ú.Kljreka iajhxj ksjros lrjd,Sfï ;u W;aidyfhaoS Y%S','.s'ú'm%'i'u úúO mshjrhka l%shdfõ fhoùh' j¾Ih ;=<§" l,ska ksl=;a lrk ,o úOdkhkag wkql+,;djh oelaùu ms,sn|j miqúmrï lsÍu yd iu.u wk;=re weÕùfï ,sms iy ksÍËK ,sms ksl=;alsÍu jeks mshjrhka wLKavj lrf.k hk ,os' ú.Kk l¾udka;h mqrd ú.Kkhka ys .=K;ajh WiialsÍfï l%shdj,sfhaoS jeäoshqKq l, yels úfYaIs; ld¾Hh fldgia ms,sn|j j¾Ih ;=<§ iuyr ú.Kk wdh;kj,g ikaksfõokh lrk ,os' u;fNaohg ;=vqÿka lrefKa nrm;,lu u; mokïj 2017 j¾Ifha§ Y%S','.s'ú'm%'i'u W!k;djhka Y%S ,xld jr,;a .KldêldÍ wdh;kfha wjOdkhg fhduqlr ;snQ w;r ;u uQ,H m%ldYk kej; ú.Kkh fldg kej; m%ldYhg m;a lrk f,i ksYaÑ; jHdmdr jHjidhla fj; úOdkhka ksl=;alr ;snqKs' tu ksYaÑ; jHdmdr jHjidhh tu úOdkh l%shd;aul lsÍfï m%dfhda.sl ÿIalr;djhka m%ldY lrñka m%;spdr olajd ;snq w;r tu lreK kS;sm;sjrhdf.a wjOdkhg fhduqlr m%;spdrh n,dfmdfrd;a;=fjka isà'

2'1 ksl=;al, wk;=re weÕùfï ,sms

2017 j¾Ifha§" ksYaÑ; jHdmdr jHjidhl ú.Kkh lrf.k hdfïoS ksis ie,ls,a, oelaùu ms,sn| uQ,sl wdpdrO¾u uQ, O¾uh l%shdfõ fhoùug wfmdfydi;aùu .ek ú.Kk wdh;k follg wk;=re wÕjñka tlsS ú.Kk wdh;kj,g Y%S','.s'ú'm%'i'u úiska ,sms folla ksl=;a lrk ,os' tA wkqj" wkd.;fhaoS uQ,H m%ldYk ú.Kkh lsÍfïoS wk,iaj iy wÞ, ú.Kk m%ñ;hkays wjYH;dj,g wkql+,j l%shdlsÍu wjYH lrñka uKav,h" flamStïð wdh;khg iy î ù m%kdkaÿ iy iud.ug wk;=re weÕùfï ,sms ksl=;a lf,Ah'

2'2 ksl=;al, Wmldrl ,smsh

ks;H ú.Kk mÍCIKj, m%;sM,hla f,i fidhd.kakd m%ñ;hka yd wkql+,;dj fkdoelaùu m%udKj;a jqj;a jHjia:djka hgf;a ;j ÿrg;a l%shdlsÍug ;rï jeo.;a fkdjk tjeks W!k;djhka —ksÍCIK ,sms— kñka ye|skafjk Wmldrl ,sms f,i ú.Kk wdh;k fj; ikaksfõokh lrkq ,efí' tjeks W!k;djhka ú.Kk wdh;k 8 la úiska lrk,o ú.Kk ld¾h ndr.ekSï 11 loS y÷kd.kakd,os'

2'3 jeä ÈhqKq lsÍu i|yd jQ fhdackd

ú.Kk wdh;k 2 la úiska lrk,o ú.Kk ld¾h Ndr.ekSï 7 la fjkqfjka jeä ÈhqKq lsÍu i|yd jQ fhdackd ikaksfõokh lrkq ,eîh' Tjqkaf.a ú.KkhkaysoS wkd.;fhaoS y÷kd.kakg ,efnk ld¾Hh fldgia jeä ÈhqKq lsÍu tjeks ú.Kk wdh;kj, ú.Kljrekaf.ka wfmaËd lrkq ,efí'

21




3' ks;H ú.Kk mÍCIKj,oS lrkq ,enQ ksÍCIK

Wmldrl ,sms u.ska ikaksfõokh l, ie,lsh hq;= W!k;djhkag we;=,;ajkafka(

3'1 wÞ, uQ,H jd¾;dlrK wdlD;sh iuÕ wkql+,;djh iy;slùug wiu;aùu'

• uQ,H iud.ul j;alï yd j.lSï wê.Kkh ùula we;s lrñka wdÞhï nÿ j.lSu iy Bg wkqrEm iud.fï wdodhï nÿ jd¾;dfõ iïmQ¾Kfhkau b,a,d ;snQ ,shdyßk ,o Kh j,g iïnkaO ú,ïî; nÿ j;alu jeros f,i y÷kd.ekSu ms,sU|j ú.Kljrhd úiska y÷kd .ekSug wiu;aùu'

• wdfhdacs; iud.ula flfrys md,k n,hla mj;skafkao hkak ;lafiare lsÍug iy taldnoaO uQ,H m%ldYk ms<sfh, lr bosßm;a lsÍug we;s wjYH;djh y÷kd.ekSug wiu;aùu'

3'2 m%udKj;a fhda.H ú.Kk idCIs ,nd.ekSug wiu;aùu

• mqfrdal:kh lrk,o úfoAY úksuh whNdr i|yd úfoAY úksuh wjÞkug tfrysj iqrËK (hedge) .súiqula mj;sk úg" iqrËK ld,mßÉfþoh i|yd jQ whNdr mqfrdal:kfha idOdrK nj" by, iïNdú;djhlska hq;a úl=Kqï ;lafiare lsÍfï iy mqfrdal:kh lrk ,o úfoAY úksuh yqjudre wkqmd;hka ;SrKh lsÍfï moku ;lafiare lsÍug wiu;aùu'

3'3 hymd,kh Ndrlrejka iu. ikaksfõokh lsÍug wiu;aùu

• ,shdmosxÑ uQ,H iud.ul ú.Kk ld¾Hh Ndr.ekSug wÞ,j ú.Kk lñgqj iu. ikaksfõokh l,njg idËs lsisjla fkdue;s ùu'

3'4 wjÞkï ;lafiare lsÍug wÞ,j m%udKj;a ú.Kk l%shdmámdá lrf.khdug wiu;aùu'

• fufyhqï lghq;= i|yd f;dr;=re ;dËK moaO;shla Ndú;hg .kakd ,shdmosxÑ uQ,H iud.ul wNHka;r md,kfha fufyhqï M,Þhs;ajh ms<ssn|j m%udKj;a fhda.H ú.Kk idCIs ,nd.ekSug md,k mÍËdjka lrf.k hdug wiu;aùu' f;dr;=re moaO;s ú.Kk mÍËd lsÍu i|yd iuyr md,khka ú.Kljrhd úiska y÷kd.kakd ,o njg ksÍËKh úh' flfiajqj;a" o;a; j,x.= lsÍu" ixialrKh iy ieliSu jeks iAjhxl%Sh lrk ,o md,khkag wÞ, iuyr Ndú; md,khka mÍËdj f;dr;=re moaO;s ú.Kl úiska mÍËdlr fkd;sìk'

• j¾Ih ;=,oS ksIamdok iud.ul moaO;s fjkila isÿj we;snjg ú.Kljrhd y÷kdf.k ;sìhoS ú.Kk ie,iqï lrk wjêsfhaoS úfYaIs; wjÞkula f,ig m%udKj;A wjÞkï ;lafiare l%shdmámdá uÜgula lrf.khdug wiu;aùu' wjÞkï ;lafiare l%shdmámdá lrf.khdu iy tjeks l%shdmámdáj, m%Óm, ú.Kk ld¾Hh m;%sldj,ska m%udKj;a f,i m%;HË fkdùh'

• whNdrh iïnkaOfhka iuyr md,k mÍËdjka iy ;yjqre lsÍfï mÍËdjka lrf.khdug ú.Kljrhd ie,iqïlr

;sìhoS" uQ,sl md,khka y÷kdfkdf.k iy wÞ, md,khkays fufyhqï M,Þhs;ajh iy;sl lsÍug md,k mÍËdjka lrf.khdu u.ska y÷kd.;a wjÞkï j,g m%;spdr oelaùug wiu;aùu' ;yjqre lsÍfï mÍËdjka iïnkaOfhka o úYd, w;miqùï ksÍËKh ùh'

3'5 idOdrK w.h .sKqïlrK weia;fïka;= iy Bg iïnkaO wkdjrKhka we;=¨j .sKqïlrK weia;fïka;= iïnkaOfhka m%udKj;a ú.Kk l%shdmámdá lrf.k hdug wiu;aùu

• uQ,H iud.ul ydkslrk bvyeÍfï m%udKj;anj ;SrKh lsÍfïoS Kh yd ,eìhhq;=oE ys jhia jHqyfha ksjroH;dj ;SrKh lsÍfïoS ksis ie,ls,a, oelaùug wiu;aùu'

• re' ì,shk 1'5 l m%;Hd.Kk ,dNhla y÷kdf.k ;snQ foam," msßh; yd WmlrKj, idOdrK w.fha hqla;siy.;nj iFHdmKh lsÍug wiu;aùu'

• Kh l<Uhkays (portfolios) isÿjQ w,dN i|yd iduQysl ydkslrk bvyeÍu weia;fïka;= lsÍfïoS" LKAS 39 fha wjYH;djhkag wkql+, fkdjkakdjQ fhda.H fkdjk Kh meyer yeÍfïoS isÿjk w,dN (LGD) wkqmd;h fhdÞ.ekSu y÷kd.ekSug wiu;aùu u.ska nexl=jl .sKqïlrK weia;fïka;= ú.KkfhaoS jD;a;Suh jYfhka ixYhjdoh mj;ajd fkd.ekSu' ;jÿrg;a" iudk wjÞkï ,ËK moku u; Kh yd ,eìhhq;= oE iuQy.;

22




lsÍug nexl=j wiu;aùu ú.Kljrhd y÷kd fkd.;a w;r cx.u ;;ajhka yd fldkafoAis m%;sìïnkh lsÍug ft;sydisl w,dN ms,sU| w;aoelSïj, kQ;k ksÍCIK o;a; Ndú;d lsÍug nexl=j wiu;aùu y÷kdf.k fkd;snqKs'

3'6 uQ,H m%ldYk ú.Kkfha§ jxpdjka ms<sn| wjodku .ek m%udKj;a mßos lghq;= lsÍug wiu;aùu

• jxpdjka isÿùfï wjodkug m%;spdr jYfhka c¾k,a igyka ms<sn|j ú.Kk l%shdmámdá lrf.k hdug wiu;aùu'

• l<uKdlrKh úiska md,khka iy jxpdjka hgm;a lsÍug iy jxpdjkag md;%;dj we;s f,i ú.Kljrhd y÷kdf.k ;snQ ,ËKhka mÍËd lsÍug c¾k,a igyka j,ska fhda.H ksfhdackd;aul kshe|shla f;dard .ekSug wiu;aùu'

4' ú.Kk wdh;k-mqrd .=K;ajh ;;aj md,k mÍCIK

rch úiska l%shd;aul lrkq ,nk m%d.aOk fj<|fmd, ixj¾Ok jev igyfka fldgila f,i" 1995 wxl 15 orK Y%S ,xld .sKqï yd ú.Kk m%ñ; mk; ixfYdaOkh lsÍug fhdackdlr ;sfí' ixfYdaOkj, jeo.;a fhdackdjla jkafka ksYaÑ; jHdmdr jHjidhka ^ks'jHd'jH'& ú.Kkh lrkq,nk ú.Kljrekag .=K;ajh md,kh ms<sU| Y%S ,xld m%ñ;sh 1 (SLSQC1) wksjd¾h lsÍuhs'

1995 wxl 15 orK mk; ixfYdaOkh lrk w;r;=r" ú.Kk wdh;kj, ú.Kk .=K;ajh WiialSÍfï l%uhla

f,ig" ks'jHd'jH' m%udKj;a ixLHdjla ú.Kkh lrkq ,nk ú.Kk wdh;kj,g SLSQC1 ys wjYH;djhkag wkql+,ùu ms<sU| mÍËKhlg iafõÉPdfjka bosßm;a fjkakehs Y%S','.s'ú'm%'i'u b,a,Sï lr we;' ta wkqj" w¾kiaÜ iy hx.a iy flamStïÔ hk ú.Kk wdh;k iafõÉPdfjka bosßm;aù we;s w;r ˜w.% ;dkh yd ú.Kk .=K;ajh˜ hk ud;Dldj hgf;a tlS wdh;k ;=, wdh;k-mqrd .=K;aj mÍCIKh isÿlr we;' tu wdh;kj, fË;% jev iïmQ¾Klr we;s w;r jd¾;dj 2019 oS ksl=;a lsÍug n,dfmdfrd;a;= fõ'

wdh;k-mqrd .=K;aj mÍCIK wksjd¾h jk úg tajdfha iqug l%shdldÍ;ajh i|yd Y%S','.s'ú'm%'i'u fha fukau ú.Kk wdh;k j,o iQÞkï nj" tjeks l%shdj,shla u.ska j¾Okh lrhs'

5' f;auduh mÍCIK

2018 ;=<oS" ú.Kk wdh;k 6 la ksfhdackh lrñka ú.Kk 19 l kshe|shla i|yd hymd,kh Ndrlrejka iu. ikaksfõokh lsÍu hk f;audj u; Y%S','.s'ú'm%'i'u f;auduh mÍCIK lrf.k .sfhah' 2018 ;=<oS lrf.k .sh tu f;auduh mÍCIK j, ksÍCIK jd¾;dj 2019 oS ksl=;a lsÍug n,dfmdfrd;a;= fõ'

flfiajqj;a" 2017 ;=,oS" ú.Kk wdh;k 6 la ksfhdackh lrñka ú.Kk 15 l kshe|shla i|yd f;audjka folu;" tkï Ndr.ekSfïoS .=K;ajh md,k úu¾IKh (EQCR) iy hymd,kh Ndrlrejka iu. ikaksfõokh lsÍu u; Y%S','.s'ú'm%'i'u f;auduh mÍCIK lrf.k .sfhah' tu f;audjka foflys fidhd.ekSï

ms<sn| jd¾;dj 2018 cq,s udifhaoS m%isoAO lrk ,o w;r th msgq wxl 23 ys ixCIsma;j olajd we;'

ta wkqj" M,ÞhS Ndr.ekSfïoS .=K;ajh md,k úu¾IK l%shdmámdá mej;Su ms<sU| jd¾;dj u.ska ú.Kkhla Ndr.ekSfïo EQCR ys ld¾HhNdrh iy EQCR ú.Kk .=K;ajh WiialSÍug Þhljkafka flfiaoehs hkak ms<sU| wjfndaOh Wiia lSÍu woyia flf¾'

tfiau" hymd,kh Ndrlrejka iu. ikaksfõokh lsÍu ms<sU| jd¾;dj" ú.Kljrhd iy hymd,kh Ndrlrejka w;r oaú-ud¾.sl ikaksfõokfha M,Þhs;ajh flfrys fhduqj we;' fuu mÍCIK jd¾;dj u.ska ú.Kk .=K;ajh Wiia lSÍug hymd,kh Ndrlrejka iuÕ jvd fyd| ixjdohla wNsj¾Okh lsÍug woyia flf¾'

;jÿrg;a" f;audjka fol Ndõ;h j¾OkhlsÍu i|yd fhdackd iuyrla f;auduh mÍËK jd¾;dfõ we;=,;ah'

6' wkd.; fhduqj

ú.Kk .=K;ajh WiialSÍfï n,dfmdfrd;a;= iys;j u Y%S','.s'ú'm%'i'u ú.Kk mÍCIK lghq;= mq¿,a lsÍu lrf.k hkq we;' by< wjÞkï iys; ú.Kk iy mÍCIK lghq;= ;=,oS fhduq úh hq;= m%Odk ld¾Hh fldgia f;dard .ekSu iy y÷kd.ekSug kj wjÞkï mdol t<Uqula 2019 ;=<oS ixj¾Okh lsÍug n,dfmdfrd;a;= fõ' ;jÿrg;a" ú.Kk mdßißlfha úúO md¾Yjlrejkag ú.Kk .=K;ajh Wiia lSÍu i|yd jQ uyckhd oekqj;a lsÍfï ieisjdr ks;sm;d mj;ajdf.k hdug n,dfmdfrd;a;= fõ'

23



f;auduh mÍCIK - 2018

1' ye|skaùu

Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h ̂ Y%S','.s'ú'm%'i'u& 2017 j¾Ih ;=,§ f;auduh mÍCIK wdrïN lf,ah' ú.Kk wdh;khl f;dard.;a ú.Kk ld¾Hh Ndr.ekSï mÍCId lsÍfuka" ú.Kkfha hï úfYaIs; me;slvla fyda fldgila ms,sU|j tjeks ú.Kk wdh;khl m%;sm;a;s iy ls%hd mámdá flfrys f;auduh mÍCIK fhduqj we;' f;dard.;a f;audj fyda úfYaIs; fldgi iïnkAOfhka fyd| mßphka iy fmdÿ ÿ¾j,;d we;s fË;% hk folu y÷kd .ekSfï n,dfmdfrd;a;=j iys;j ú.Kk wdh;k w;r iei|Sula lsÍug fuu.ska yelshdj ,efí'

Y%S','.s'ú'm%'i'u úiska 2017 j¾Ih ;=<§ lrk ,o f;auduh mÍCIK ms,sU|j 2018 j¾Ih ;=<o ksl=;al, jd¾;dj" ,ehsia;=.; iud.ïj, uQ,H m%ldYk ú.KkfhaoS Ndr.ekSfï§ .=K;ajh md,k úu¾Il jrhd (EQCR) úiska lrf.k hk ,o jev iy hymd,kh Ndrlrejka (TCWG) iu. ikaksfõokh lsÍu hk lreKq yd iïnkaOfõ'

2' fidhd.ekSï

2018 j¾Ih ;=<§ jd¾;d lrk,o f;auduh mÍCIK j,ska fidhd.;a lreKq www.slaasmb.gov.lk wka;¾cd, wvúfhys m%isoAO lrk,o 2017 j¾Ih ;=<oS lrf.k hk ,o f;auduh mÍCIK fol ms,sU| iúia;rd;aul jd¾;dj,a we;=,;a fõ'

3' bÈßhg u.

ú.Kljrhd iy hymd,kh Ndrlrejka (TCWG) w;r M,ÞhS oaú-ud¾. ikaksfõokfha jeo.;alu iy m%d.aOk fj<|fmd, jeä ÈhqKq lsÍug thska ,efnk Þhl;ajh i,ld" hymd,kh Ndrlrejka (TCWG) iu. ikaksfõokh lsÍu hk f;audj hgf;a f;auduh mÍCIK 2018 j¾Ih ;=<oS o wLKavj lrf.k hdug Y%S','.s'ú'm%'i'u fhuqúh'

;jo" ú.Kljrhd iy hymd,kh Ndrlrejka (TCWG) w;r M,ÞhS oaú-ud¾. ikaksfõokfha ld,Sk nj iy M,Þhl;ajh f;areï .ekSug ú.Khg ,lajkakkaf.a ú.Kk lñgqj, iNdm;s jrekaf.ka miqúmrï m%;spdr 2018 j¾Ih ;=<oS Y%S','.s'ú'm%'i'u b,a,d we;'

mÍCIK j,ska fidhd.;a lreKq j,ska tjeks mÍCIK j,g ,lajQ ú.Kk wdh;k fukau jd¾;dj fhduqjk wfkl=;a ú.Kk wdh;k" f;auduh mÍCIK fhduqjQ ú.Kfha hï úfYaIs; fldgilg fyda me;slvlg wÞ, m%;sm;a;s iy ls%hd mámdá jeä oshqKq lsÍug fm<Uùug n,dfmdfrd;a;=fõ'

24



ld¾hh idOk ,l=Kq m;

Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,h tys jd¾Isl ld¾h idOk ie,iqï ilialsrSu msKsi ld¾h idOk ,l=Kq m;% Ndú;d lrhs' 2018 ie,eiau" 2018 ;;H igyk yd 2019 i|yd jk ie,eiau my; olajd we;'

uQ,H m%ldYk mÍYS,l oDIaáfldaKh( wmf.a oelau idlaId;a lr .ekSu i|yd uQ,H m%ldYk mrsYS,lhka wmj oelsh hq;af;a flfiao@

b,lal l%shdud¾.2018 ie,eiau îxfYdaê;&

2018 ;;H igyk

2019 ie,eiauixLHdj

ie,eiafï ] f,i

ksYaÑ; jHdmdßl jHjidhkayS uQ,H m%ldYk j,ska i;H yd idOdrK o¾Ykhla ms<sìUq lsÍu

Y%S ,xld .sKqïlrK m%ñ; yd wkql+,;djh ksYaph lsrSu i|yd uQ,H m%ldYk iudf,dapkh lsÍu

Y%S ,xld ú.Kk m%ñ;sj,g wkql+,j ú.Kk ld¾hNdrhka isÿlr we;ao hkak mÍlaId lsÍu

uQ,H m%ldYk lÜg, 625

- ú.Kk 50 ^f;auduh mÍCIK 19 la iys;j&

- ú.Kk wdh;k-mqrd ;;a;aj mÍCIK 4


- ú.Kk 50 ^f;auduh mÍCIK 19 la iys;j&

-ú.Kkl wdh;k-mqrd ;;a;aj mÍCIK 2 îgyk 1&

102

100


ú.Kk 50 ^f;auduh mÍCIK 15 la iys;j&

ú.Kk wdh;k-mqrd ;;a;aj mÍCIK

b,lal l%shdud¾.2018 ie,eiau îxfYdaê;&

2018 ;;H igyk

2019 ie,eiauixLHdj

ie,eiafï ] f,i

uQ,H m%ldYk tla/ia lsÍu

,enqKq uQ,H m%ldYk ixLHdj

1,559 1,566îgyk 2&^ksYaÑ; jHdmdr jHjidh

ixLHdj 1"456&

94.9 1,559

kshdukhg Ndckh jQ wiaÓ;aj oDIaáfldaKh ( wmf.a oelau idlaId;a lr .ekSu i|yd kshdukhg Ndckh jQ wdh;k wmj oelsh hq;af;a flfiao@

25



ld¾hh idOl ,l=Kq m;

wNHka;r l%shdj,s oDIaáfldaKh( wmf.a md¾Yjlrejka ;Dma;su;a lsÍug wm l=uk wNHka;r l%shdj,shla iïnkaOfhka úYsIag;ajhla oelaúh hq;=o@

igyk 1

wdh;k mqrd mQ¾K ;;a;aj mÍCIKh i|yd iafõÉPdfjka bosßm;ajQfha ú.Kk wdh;k folla muKs'

igyk 2

.kakd ,o miqúmrï l%shdud¾. fya;=fjka fmr j¾I i|yd ksl=;al, uQ,H m%ldYk fuu j¾Ifha§ ,eîu'

igyk 3

ld¾hNdrh ksu lsÍu i|yd wjYH jk jev fldgfiys iajNdjh yd m%udKh mdolj ld¾hidOk ,l=Kq ;SrKh lrkq ,efí' .eg`Mfõ ixlS¾K;djh iy y÷kd.;a we;súh yels .eg`Mj, m%;sM,hla fia ;dCIKsl idlÉPd i|yd jeä ld,hla .; lsÍug isÿõh'

b,lal l%shdud¾.2018 ie,eiauîxfYdaê;&

2018 ;;H igyk2019 ie,eiau

ixLHdj ie,eiafï ] f,i

fiajl ld¾h idOkh

j¾Ih i|yd b,lal.; ld¾h idOk ,l=Kq <Õdlr .ekSu îgyk 3&

27,576 27,941 101 30,402

oekqu Wiia lr .ksñka j¾;udk fufyjr b,lalhka <Õdlr .ekSug we;s ndOl bj;a lsrSu

i;sm;d flfrk bf.kqï l%shdldrlu ^wNHka;r&

48m%ñ;s ms<sn| bÈßm;alsÍï

48m%ñ;s ms<sn| bÈßm;alsÍï

10048

m%ñ;s ms<sn| bÈßm;alsÍï

ld,dkqrEm m%;spdr ,enqKq meñKs,s" b,a,Sï lrk ,o meyeos,s lsÍï iy ,enqKq f;dr;=re ms<sn|j lghq;= lsÍu

,enqkq oskh yd m%;spdr oelajQ oskh yer idudkH jYfhka osk 5 la we;=,;

,enqkq Èkh yd m%;spdr oelajQ Èkh yer osk 5

- ,enqkq Èkh yd m%;spdr oelajQ oskh yer idudkH jYfhka osk 5 la we;=,;

26



2018 § iudf,dapkh lrk ,o" Y%S ,xld .sKqïlrK m%ñ; iu`. wkql+,;djh olajk ,o uQ,H m%ldYk bÈßm;a lrk ,o ksYaÑ; jHdmdr jHjidh (SBEs) ,ehsia;=j

ksYaÑ; jHdmdr jHjidh uQ,H j¾Ifha wjidkh

1 tA nj¾ wekaâ lïmeks ^fm!oa& iud.u 2017 foieïn¾ 31

2 wndkaia bf,laá%l,aia fmdÿ iud.u 2017 ud¾;= 31

3 wndkaia *skEkaia fmdÿ iud.u 2018 ud¾;= 31

4 wndkaia fmdÿ iud.u iy tys Wm iud.ï 2017 ud¾;= 31

5 taia fldkafÜk¾ ßfmhd¾ia ^fm!oa& iud.u 2017 ud¾;= 31

6 taia fldkafÜk¾ia ^fm!oa& iud.u 2017 ud¾;= 31

7 taia äiaá%md¾laia ^fm!oa& iud.u 2017 ud¾;= 31

8 welahqá filshqßàia iud.u 2017 foieïn¾ 31

9 welahqá iafgdlafn%dal¾ia ^fm!oa& iud.u 2017 foieïn¾ 31

10 weâfjkaáia fm%hsÜ ^fm!oa& iud.u 2017 ud¾;= 31

11 tA B tka mdï Ths,a fm%dfiiska ^fm!oa& iud.u 2017 ud¾;= 31

12 wef.%d fglaksld iud.u 2017 ud¾;= 31

13 wyqka.,a, fyd,sfâ ßfidaÜ ^fm!oa& iud.u 2017 ud¾;= 31

14 wyqka.,a, ßfidaÜ iud.u 2017 ud¾;= 31

15 .=jka f;dgqm, iy .=jka fiajd ^Y%S ,xld& iud.u 2016 foieïn¾ 31

16 taÜlka iafmkaia ^.dukaÜia& iud.u 2017 ud¾;= 31

17 taÜlka iafmkaia ma,dkafÜIka uefkacaukaÜ fmdÿ iud.u

2017 ud¾;= 31

18 taÜlka iafmkaia g%ej,aia ^fm!oa& iud.u 2018 ud¾;= 31

19 wland n%o¾ia tlaiafmd¾Üia ^fm!oa& iud.u 2017 ud¾;= 31

20 wlafida fkdfn,a fmakaÜia ,xld ^fm!oa& iud.u 2017 ud¾;= 31

21 w,shdkaia bkaIqjrkaia ,xld iud.u 2017 foieïn¾ 31

22 we,a*d wemr,aia iud.u 2017 foieïn¾ 31

23 we¨*eí fmdÿ iud.u 2018 ud¾;= 31

24 we¨fulaia fmdÿ iud.u 2018 ud¾;= 31

25 wudkd lekafvda Ißhd ne,ekaiaâ *kaâ 2017 foieïn¾ 31

26 wudkd lekafvda Ißhd bkalï *kaâ 2016 foieïn¾ 31

27 wefïika fg%äka ^fm!oa& iud.u 2018 ud¾;= 31

28 wfòfj, fm%dvlaÜia ^fm!oa& iud.u 2017 ud¾;= 31

29 ta tï ví lemsg,a ,Sisx wekaâ *hskEkaia fmdÿ iud.u

2018 ud¾;= 31

30 wekafi,a fglaiaghs,aia ,xld ^fm!oa& iud.u 2017 cqks 30

31 welajd meflacska ^fm!oa& iud.u 2017 ud¾;= 31

32 wd¾msflda wegrdlaIshd tia wekaâ tia tia t,a bkafvlaia wruqo,

2017 ud¾;= 31

33 wd¾msflda wegrdIshd Y%S ,xlka fndkaâ *kaâ 2017 ud¾;= 31

34 weiafldÜ fyda,aäka.aia fmdÿ iud.u 2017 ud¾;= 31

35 taIshd wefiÜia *hskEkaia fmdÿ iud.u 2018 ud¾;= 31

36 taIshd ishdld fldfudäàia fmdÿ iud.u 2018 ud¾;= 31


37 taIshka fmakaÜia ,xld iud.u 2018 ud¾;= 31

38 wdisß fydiamsÜ,a fyda,aäka.aia fmdÿ iud.u 2017 ud¾;= 31

39 wdisß i¾csl,a fydiamsÜ,a fmdÿ iud.u 2017 ud¾;= 31

40 wefidaisfhagâ iSÜ ^fm!oa& iud.u 2017 ud¾;= 31

41 weiag%E we,a*d *kaâ 2017 ud¾;= 31

42 weiag%E .s,aÜ tÊaâ *kaâ 2018 ud¾;= 31

43 weiag%E ukS ud¾lÜ *kaâ 2017 ud¾;= 31

44 wefjß fvksika ,xld ^fm!oa& iud.u 2016 foieïn¾ 31

45 n,kaf.dv ma,dkafÜIkaia fmdÿ iud.u 2016 foieïn¾ 31

46 ,xld nexl=j 2017 foieïn¾ 31

47 nkafihs frdah,a ßfidaÜ yslalvqj fmdÿ iud.u 2017 ud¾;= 31

48 fnkað iud.u 2017 ud¾;= 31

49 fírej, fyd,sfâ ßfidaÜ ^fm!oa& iud.u 2017 ud¾;= 31

50 fndä,hska ^fm!oa& iud.u 2017 foieïn¾ 31

51 fnda., .%emhsÜ ,xld fmdÿ iud.u 2017 foieïn¾ 31

52 î mS mS t,a fyda,aäka.aia fmdÿ iud.u 2017 ud¾;= 31

53 n%ela ,xld *skEkaia fmdÿ iud.u 2018 ud¾;= 31

54 n%dfglaia ^fm!oa& iud.u 2016 foieïn¾ 31

55 n%jqkaia îÉ fydfg,a fmdÿ iud.u 2018 ud¾;= 31

56 leïfida f,daâiAgd¾ ^fm!oa& iud.u 2018 ud¾;= 31

57 lekafvda blaúàia iud.u 2017 foieïn¾ 31

58 lekafvda .afrda;a *kaâ 2016 foieïn¾ 31

59 lekafvda Tmpqksàia *kaâ 2017 foieïn¾ 31

60 lemsg,a t,hkaia .s,aÜ uks ud¾lÜ *kaâ 2017 ud¾;= 31

61 lemsg,a t,hkaia bkafjiaÜukaÜ f.%aâ *kaâ 2017 ud¾;= 31

62 lemsg,a t,hkaia bkafjiaÜukaÜ iud.u 2017 ud¾;= 31

63 lemsg,a t,hkaia iud.u 2018 ud¾;= 31

64 lemsg,a t,hkaia óähï ßiala fvÜ *kaâ 2017 ud¾;= 31

65 ld.s,aia we.%s *qâia iud.u 2017 ud¾;= 31

66 ld.s,aia nEkala iud.u 2017 foieïn¾ 31

67 ldf.da fndaÜ äfjf,dmaukaÜ lïmeks fmdÿ iud.u

2018 ud¾;= 31

68 iS iS tia ,xld ^fm!oa& iud.u 2016 foieïn¾ 31

69 ishÜ le<Ks fyda,aäka.aia ^fm!oa& iud.u 2017 ud¾;= 31

70 ishÜ le<Ks bkagkeIk,a gh¾ia ^fm!oa& iud.u 2017 ud¾;= 31

71 fikag%,a bkav%iaà%ia fmdÿ iud.u 2018 ud¾;= 31

72 iSnEkala wefiiaÜ uefkacaukaÜ iud.u 2017 ud¾;= 31

73 iSnEkala fikapß .afrda;a *kaâ 2017 ud¾;= 31

27





74 fi,skaflda cSú; rCIK iud.u 2017 foieïn¾ 31

75 isf,daka wefiiaÜ uefkacaukaÜ lïmeks fmdÿ iud.u

2016 foieïn¾ 31

76 isf,daka flda,aâ iafgda¾ia fmdÿ iud.u 2018 ud¾;= 31

77 isf,daka fvd,¾ fndkaâ *kaâ 2017 foieïn¾ 31

78 isf,daka *hskEkaIsh,a filag¾ *kaâ 2016 foieïn¾ 31

79 isf,daka .s,aÜ tâÊ *kaâ 2016 foieïn¾ 31

80 isf,daka f.a%ka t,sfõg¾ia fmdÿ iud.u 2016 foieïn¾ 31

81 isf,daka f.a%ka t,sfõg¾ia fmdÿ iud.u 2017 foieïn¾ 31

82 isf,daka .d¾ähka bkafjiaÜukaÜ g%iaÜ fmdÿ iud.u

2018 ud¾;= 31

83 isf,daka fydiamsÜ,aia fmdÿ iud.u 2018 ud¾;= 31

84 isf,daka bkalï *kaâ 2016 foieïn¾ 31

85 isf,daka bkafvlaia *kaâ 2016 foieïn¾ 31

86 isf,daka bkafjiaÜukaÜ fmdÿ iud.u 2018 ud¾;= 31

87 isf,daka whs mS ´ *kaâ 2016 foieïn¾ 31

88 isf,daka uks ud¾lÜ *kaâ 2016 foieïn¾ 31

89 isf,daka à fn%dal¾ia fmdÿ iud.u 2018 ud¾;= 31

90 isf,daka à ud¾láka ^fm!oa& iud.u 2017 ud¾;= 31

91 ,xld ÿïfld< fmdÿ iud.u 2017 foieïn¾ 31

92 isf,daka gqjßiï *kaâ 2016 foieïn¾ 31

93 peia mS fya,s iy lïmeks ^fm!oa& iud.u 2017 ud¾;= 31

94 fpfufklaia fmdÿ iud.u 2018 ud¾;= 31

95 fpõfrdka isf,daka iud.u 2016 foieïn¾ 31

96 fpõfrdka ¨íßlkaÜia ,xld fmdÿ iud.u 2017 foieïn¾ 31

97 iS whs iS we.%s ìiakia ^fm!oa& iud.u 2017 ud¾;= 31

98 iS whs iS we.%s ìiakia ^fm!oa& iud.u 2018 ud¾;= 31

99 iS whs iS *Sâ ^fm!oa& iud.u 2017 ud¾;= 31

100 iS whs iS f.%akaia ^fm!oa& iud.u 2017 ud¾;= 31

101 iS whs iS fmda,aá% *d¾ïia iud.u 2017 ud¾;= 31

102 iS whs iS iSâia ^fm!oa& iud.u 2017 ud¾;= 31

103 iskuka fydfg,a uefkaÊukaÜ iud.u 2017 ud¾;= 31

104 isiaflda iafmI,sá meflacska ^fm!oa& iud.u 2018 ud¾;= 31

105 isg%ia f,I¾ fmdÿ iud.u 2015 ud¾;= 31

106 isg%ia f,I¾ fmdÿ iud.u 2017 ud¾;= 31

107 iS fla à wemr,aia ^fm!oa& iud.u 2018 ud¾;= 31

108 iS tï fyda,aäkaia fmdÿ iud.u 2018 ud¾;= 31

109 fldaÜia f;%â tlaiafmd¾Üia ^fm!oa& iud.u 2016 foieïn¾ 31


110 l,ïnq isá fyda,aäkaia fmdÿ iud.u 2018 ud¾;= 31

111 l,ïnq f*daÜ bkafjiaÜukaÜia fmdÿ iud.u 2018 ud¾;= 31

112 l,ïnq bkafjiagukaÜia g%iaÜ fmdÿ iud.u 2018 ud¾;= 31

113 l,ïnq ,Ekaâ wekaâ äfjf,dmaukaÜ lïmeks fmdÿ iud.u

2016 foieïn¾ 31

114 l,ïnq ,Ekaâ wekaâ äfjf,dmaukaÜ lïmeks fmdÿ iud.u

2017 foieïn¾ 31

115 l,ïnq g%iaÜ *hskEkaia fmdÿ iud.u 2018 ud¾;= 31

116 fldu¾I,a nEkala T*a isf,daka fmdÿ iud.u 2017 foieïn¾ 31

117 fldu¾I,a äfjf,dmaukaÜ lïmeks fmdÿ iud.u 2017 foieïn¾ 31

118 fldïg%iaÜ ta ã t,a uqordyandya *kaâ 2017 ud¾;= 31

119 fldïg%iaÜ blaúá *kaâ 2017 ud¾;= 31

120 fldïg%iaÜ .s,aÜ tÊaâ *kaâ 2017 ud¾;= 31

122 fldïg%iaÜ ukS ud¾lÜ *kaâ 2017 ud¾;= 31

122 fldkaáfkkag,a bkaIqjrkaia ,xld iud.u 2017 foieïn¾ 31

123 lkaùkshkaia *qâia ^,xld& fmdÿ iud.u 2018 ud¾;= 31

124 fldamf¾áõ bkaIqjrkaia lïmeks iud.u 2017 foieïn¾ 31

125 l%ikaÜ whs *kaâ 2017 ud¾;= 31

126 iS à iS t,a tia ta filshqßá ^fm!oa& iud.u 2017 ud¾;= 31

127 iS à fyda,aäkaia fmdÿ iud.u 2017 ud¾;= 31

128 iS à ,Ekaâ äfjf,dmaukaÜ fmdÿ iud.u 2017 ud¾;= 31

129 l,ap¾ la,í ßfidaÜ ^fm!oa& iud.u 2018 ud¾;= 31

130 ã mS t,a m%Sñh¾ .a,jqia iud.u 2017 ud¾;= 31

131 vd,s nÜ,¾ wekaâ lïmeks iud.u 2017 ud¾;= 31

132 ã bkafjiagukaÜia ^fm!oa& iud.u 2017 ud¾;= 31

133 ã tÉ t,a lS,aia ^fm!oa& iud.u 2017 ud¾;= 31

134 vh,a fglaiaghs,a bkav%iaà%ia ^fm!oa& iud.u 2016 ud¾;= 31

135 vhf,d.a wishdgd fmdÿ iud.u 2017 foieïn¾ 31

136 vhf,d.a fn%daânEkaâ fkÜj¾laia ^fm!oa& iud.u 2017 foieïn¾ 31

137 ã whs iS,xld ^fm!oa& iud.u 2017 foieïn¾ 31

138 ãi,a wekaâ fudag¾ tkacskshßka fmdÿ iud.u 2018 ud¾;= 31

139 ä,aud isf,daka à lïmeks fmdÿ iud.u 2018 ud¾;= 31

140 ämaâ fm%dvlaÜia fmdÿ iud.u 2018 ud¾;= 31

141 äiaá,Íia lïmeks T*a Y%S ,xld fmdÿ iud.u 2017 ud¾;= 31

142 äiaá,Íia lïmeks T*a Y%S ,xld fmdÿ iud.u 2018 ud¾;= 31

143 fvd,amska fydfg,aia fmdÿ iud.u 2018 ud¾;= 31

144 vHq*%s fIdmaia l,ïnq iud.u 2017 foieïn¾ 31

145 vqkdñia lemsg,a fmdÿ iud.u 2017 ud¾;= 31

146 B î l%Sis wekaâ lïmeks fmdÿ iud.u 2017 ud¾;= 31

28





147 B ta tï fglaiaghs,aia uyshx.k ^fm!oa& iud.u

2018 ud¾;= 31

148 B-pek,ska fmdÿ iud.u 2016 foieïn¾ 31

149 b,diafgdafufrßla bxðkshßka lïmeks iud.u

2016 foieïn¾ 31

150 we,amsáh ma,dkafÜIkaia fmdÿ iud.u 2017 ud¾;= 31

151 tu¾fló tka í îsf,daka& iud.u 2017 ud¾;= 31

152 blaúá bkafjiagukaÜia ,xld iud.u 2017 foieïn¾ 31

153 blaúá jka iud.u 2018 ud¾;= 31

154 blaúá gQ fmdÿ iud.u 2018 ud¾;= 31

155 tßlaika fg,sfldñhqksflaIkaia ,xld ^fm!oa& iud.u

2017 foieïn¾ 31

156 tlaiafmd ,xld ^fm!oa& iud.u 2017 ud¾;= 31

157 tlaiafmdàia isf,daka ^fm!oa& iud.u 2017 ud¾;= 31

158 tlaiafmdàia isf,daka ^fm!oa& iud.u 2018 ud¾;= 31

159 B bfiâ jhs äiaá%ìhqIka ^fm!oa& iud.u 2018 ud¾;= 31

160 f*kagkaia iud.u 2017 ud¾;= 31

161 *skaf,a flda,aâ iafgdf¾Ê^fm!oa& iud.u 2017 foieïn¾ 31

162 *skaf,a l,ïnq iud.u 2017 foieïn¾ 31

163 *skaf,a fm%dm¾àia ^fm!oa& iud.u 2017 foieïn¾ 31

164 *iaÜ lemsg,a iud.u 2017 ud¾;= 31

165 f*dkfagrd n%Ekaâia ,xld ^fm!oa& iud.u 2016 cq,s 31

166 .eud mSidl%d*AÜ ,xld ^fm!oa& iud.u 2018 ud¾;= 31

167 f.iafgÜk¾ T*a isf,daka fmdoq iud.u 2018 ud¾;= 31

168 .=â fydama fmdÿ iud.u 2017 ud¾;= 31

169 f.%didÜ ^fm!oa& iud.u 2017 ud¾;= 31

170 .d¾ähka welaúá uks ud¾lÜ .s,aÜ *kaâ 2017 foieïn¾ 31

171 .d¾ähka lemsg,a md¾Ük¾ia fmdÿ iud.u 2018 ud¾;= 31

172 ynrK fjdla bka iud.u 2017 ud¾;= 31

173 ykaje,a, rn¾ fm%dvlaÜia iud.u 2018 ud¾;= 31

174 yßiapkaø ñ,aia fmdÿ iud.u 2017 ud¾;= 31

175 yegka ma,dkafÜIkaia fmdÿ iud.u 2018 ud¾;= 31

176 fyaldí fmdÿ iud.u 2018 ud¾;= 31

177 fya,s,hskaia iud.u 2017 ud¾;= 31

178 fya,sia wef.%d *¾á,hsi¾ia ^fm!oa& iud.u 2017 ud¾;= 31

179 fya,sia *eíßla fmdÿ iud.u 2018 ud¾;= 31

180 fya,sia *hsn¾ fmdÿ iud.u 2018 ud¾;= 31

181 fya,sia ,hs*aihkaiia ^fm!oa& iud.u 2017 ud¾;= 31

182 fya,sia fk¿j yhsfv%da mj¾ ^fm!oa& iud.u 2017 ud¾;= 31


183 fyaudia fyda,aäka.aia fmdoq iud.u 2017 ud¾;= 31

184 fyaudia fyda,aäka.aia fmdoq iud.u 2018 ud¾;= 31

185 fyaudia i¾ðl,aia wekaâ vh.afkdaiaálaia ^fm!oa& iud.u

2018 ud¾;= 31

186 yhsøduks bkagkeIk,a tlaiafmd¾Üia ^fm!oa& iud.u

2017 ud¾;= 31

187 yhsøduks u¾lß wemr,aia ^fm!oa& iud.u 2018 ud¾;= 31

188 tÉ tka î weIqjrkaia fmdÿ iud.u 2017 foieïn¾ 31

189 tÉ tka î .%dóka *skEkaia iud.u 2017 ud¾;= 31

190 fydfg,a äfjf,dm¾ia ^,xld& fmdÿ iud.u 2016 foieïn¾ 31

191 yÑika fg,sfldñhqksflaIka ,xld ^fm!oa& iud.u

2017 foieïn¾ 31

192 whsäh,a *skEkaia iud.u 2018 ud¾;= 31

193 bkaäfmkavkaÜ fg,súIka fkÜj¾la iud.u 2016 foieïn¾ 31

194 bkaÿ-uef,a fmdÿ iud.u 2017 ud¾;= 31

195 bkagkeIk,a fldiauálaia ^fm!oa& iud.u 2017 ud¾;= 31

196 bkagÍka tk¾ð ^fm!oa& iud.u 2017 ud¾;= 31

197 bkafjiag%iaÜ .s,aÜ tâÊ *kaâ 2018 ud¾;= 31

198 bkafjiag%iaÜ f.%da;a *kaâ 2017 ud¾;= 31

199 bkafjiag%iaÜ bkalï *kaâ 2018 ud¾;= 31

200 bkafjiag%iaÜ uks ud¾lÜ *kaâ 2018 ud¾;= 31

201 whs tia whs tka ,xld ^fm!oa& iud.u 2017 foieïn¾ 31

202 fÊ î *hskEkaI,a ^fm!oa& iud.u 2017 ud¾;= 31

203 fÊ î jekafÜÊ fIdaÜ g¾ï .s,aÜ *kaâ 2017 foieïn¾ 31

204 fÊ-iS à ^fm!oa& iud.u 2017 ud¾;= 31

205 ð*s fm%dvlaÜia tia t,a ^fm!oa& iud.u 2016 foieïn¾ 31

206 fcdaka lS,aia fyda,aäka.aia fmdÿ iud.u 2018 ud¾;= 31

207 fcdaka lS,aia fydfg,a fmdÿ iud.u 2018 ud¾;= 31

208 fcdaka lS,aia fmdÿ iud.u 2018 ud¾;= 31

209 fcdaka lS,aia iafgdla fn%dal¾ia ^fm!oa& iud.u 2018 ud¾;= 31

210 lyj;a; ma,dkafÜIkaia fmdÿ iud.u 2017 foieïn¾ 31

211 lekaähka ßfidaÜ ^fm!oa& iud.u 2018 ud¾;= 31

212 lkaßÉ *hskEkaia iud.u 2017 ud¾;= 31

213 lS,aia *qâ fm%dvlaÜia fmdÿ iud.u 2018 ud¾;= 31

214 lS,aia ßhe,ag¾ia iud.u 2017 ud¾;= 31

215 lE.,a, ma,dkafÜIkaia fmdÿ iud.u 2018 ud¾;= 31

216 le<Ks flan,aia fmdÿ iud.u 2018 ud¾;= 31

217 le<Ks gh¾ia fmdÿ iud.u 2018 ud¾;= 31

218 le<Ks je,s ma,dkafÜIkaia fmdÿ iud.u 2017 ud¾;= 31

29





219 fl,ais äfjf,dmaukaÜia fmdÿ iud.u 2018 ud¾;= 31

220 laf,jkan¾.a ^fm!oa& iud.u 2018 ud¾;= 31

221 fldg., ma,dkafÜIkaia fmdÿ iud.u 2017 ud¾;= 31

222 l%ïials ,xld ^fm!oa& iud.u 2017 ud¾;= 31

223 l%ïials ,xld ^fm!oa& iud.u 2018 ud¾;= 31

224 t,a î *skEkaia fmdÿ iud.u 2017 ud¾;= 31

225 ,d f*drfg%iS ^fm!oa& iud.u 2017 ud¾;= 31

226 ,xld we¨ñkshï bkaviaá%ia fmdÿ iud.u 2018 ud¾;= 31

227 ,xld wfYdala f,a,kaâ fmdÿ iud.u 2018 ud¾;= 31

228 ,xld fikapß bkafjiagukaÜia fmdÿ iud.u 2015 ud¾;= 31



231 ,xld fvhÍia ^fm!oa& iud.u 2017 ud¾;= 31

232 ,xld bkav%iaá%h,a tiafÜÜia iud.u 2017 ud¾;= 31

233 ,xld whs ´ iS fmdÿ iud.u 2017 ud¾;= 31

234 ,xld whs ´ iS fmdÿ iud.u 2018 ud¾;= 31

235 ,xld ueÍka i¾úiia ^fm!oa& iud.u 2018 ud¾;= 31

236 ,xld ñ,ala *qâia îS ví,sõ B&fmdÿ iud.u 2017 ud¾;= 31

237 ,xld fida,aÜ iud.u 2016 foieïn¾ 31

238 ,xld fjkap¾ia fmdÿ iud.u 2018 ud¾;= 31

239 ,xld fjda,aghs,aia fmdÿ iud.u 2018 ud¾;= 31

240 ,xflï flñl,aia iud.u 2017 ud¾;= 31

241 ,d*aia ¨íßlkaÜia iud.u 2018 ud¾;= 31

242 ,d*aia fmfg%da,shï ^fm!oa& iud.u 2017 ud¾;= 31

243 ,CImdk negÍia fmdÿ iud.u 2018 ud¾;= 31

244 ,S fycia fmdÿ iud.u 2018 ud¾;= 31

245 ,Sj¾ n%o¾ia ^tlaiafmd¾Üia wekaâ ud¾láka& iud.u

2016 foieïn¾ 31

246 ,hs*a bkaIqjrkaia fldam¾f¾Ika ^,xld& iud.u 2017 foieïn¾ 31

247 ,skala kepqr,a fm%dvlaÜia ^fm!oa& iud.u 2018 ud¾;= 31

248 ,hka n%Djß îsf,daka& fmdÿ iud.u 2018 ud¾;= 31

249 f,d.sfjkap¾ia ^fm!oa& iud.u 2017 ud¾;= 31

250 t,a ´ t,a iS fckr,a bkaIqjrkaia iud.u 2017 foieïn¾ 31

251 t,a ´ t,a iS ,hs*a weIqjrkaia iud.u 2017 foieïn¾ 31

252 f,dagia yhsfv%d mj¾ fmdÿ iud.u 2018 ud¾;= 31

253 t,a à t,a .e,ajkhsi¾ia ^fm!oa& iud.u 2018 ud¾;= 31

254 t,a à t,a g%dkaiafmdau¾ia ^fm!oa& iud.u 2018 ud¾;= 31

255 t,a ù t,a tk¾ð *kaâ fmdÿ iud.u 2018 ud¾;= 31


256 tï tia fÊ bkav%iaà%ia îsf,daka& ^fm!oa& iud.u 2017 ud¾;= 31

257 udfn%dla àia ^fm!oa& iud.u 2018 ud¾;= 31

258 ufvd,aisud ma,dkafÜIka fmdÿ iud.u 2017 foieïn¾ 31

259 uyje,s ÍÉ fydfg,aia fmdÿ iud.u 2018 ud¾;= 31

260 fïkfgla ,xld ^fm!oa& iud.u 2017 foieïn¾ 31

261 ue,snka ñ,ala fm%dvlaÜia ^fm!oa& iud.u 2018 ud¾;= 31

262 u,aj;a; je,s ma,dkafÜIkaia fmdÿ iud.u 2017 foieïn¾ 31

263 udrú, ßfidaÜ fmdÿ iud.u 2018 ud¾;= 31

264 uiafl<sh ma,dkafÜIkaia fmdÿ iud.u 2018 ud¾;= 31

265 uela,rkaia ¨íßlkaÜia iud.u 2017 foieïn¾ 31

266 fu,afndaka fglaiaghs,a fjdIska mA,dkaÜ ^fm!oa& iud.u

2017 ud¾;= 31

267 fu,aiagd Í.,a *skEkaia iud.u 2018 ud¾;= 31

268 fu,aiagdfldama fmdÿ iud.u 2017 ud¾;= 31

269 u¾lkaghs,a bkafjiagukaÜia wekaâ *hskEkaia fmdÿ iud.u

2017 ud¾;= 31

270 u¾lkaghs,a bkafjiagukaÜia wekaâ *hskEkaia fmdÿ iud.u

2018 ud¾;= 31

271 u¾lkaghs,a Ismska.a lïmeks fmdÿ iud.u 2018 ud¾;= 31

272 u¾pkaÜ nEkala T*a Y%S ,xld wekaâ *hskEkaia fmdÿ iud.u

2017 foieïn¾ 31

273 ñf,akshï yjqiska äfjf,dm¾ia fmdÿ iud.u 2017 ud¾;= 31

274 ñf¾ld fydaïia ^fm!oa& iud.u 2016 foieïn¾ 31

275 tï fÊ t*a à .dvkaia ^fm!oa& iud.u 2015 ud¾;= 31

276 tï fÊ t*a à .dvkaia ^fm!oa& iud.u 2017 ud¾;= 31

277 fudìfg,a ^fm!oa& iud.u 2017 foieïn¾ 31

278 fudßikaia fmdÿ iud.u 2018 ud¾;= 31

279 ujqkagka fydala tlaiam%ia ^fm!oa& iud.u 2018 ud¾;= 31

280 u,¾ wekaâ *smaia îsf,daka& fmdÿ iud.u 2018 ud¾;= 31

281 u,aá *hskEkaia fmdÿ iud.u 2018 ud¾;= 31

282 kdu,a welshqá je,shq *kaâ 2017 ud¾;= 31

283 kdu,a .s,aÜ *kaâ 2017 ud¾;= 31

284 kdu,a f.%da;a *kaâ 2017 ud¾;= 31

285 kdu,a bkalï *kaâ 2017 ud¾;= 31

286 kdu,a whs mS ´ *kaâ 2017 ud¾;= 31

287 kuqkql=, ma,dkafÜIkaia fmdÿ iud.u 2017 ud¾;= 31

288 keIk,a blaúá *kaâ 2017 ud¾;= 31

289 keIk,a fj,a;a fldam¾f¾Ika iud.u 2016 foieïn¾ 31

290 keÜfõ,a;a filshqßàia iud.u 2017 foieïn¾ 31

30





291 tka ã î fj,a;a .s,aÜ-tÊâ *kaâ 2016 foieïn¾ 31

292 tka ã î fj,a;a f.%da;a *kaâ 2016 foieïn¾ 31

293 tka ã î fj,a;a bkalï *kaâ 2017 ud¾;= 31

294 tka ã î fj,a;a bkalï ma,ia *kaâ 2016 foieïn¾ 31

295 tka ã î fj,a;a bia,dñla uks ma,ia *kaâ 2016 foieïn¾ 31

296 tka ã î fj,a;a uefkacaukaÜ iud.u 2017 foieïn¾ 31

297 tka ã î fj,a;a ukS *kaâ 2016 foieïn¾ 31

298 fk¨j leiaflaâ yhsfv%d mj¾ ^fm!oa& iud.u 2017 ud¾;= 31

299 fkmapqka fmam¾ia ^fm!oa& iud.u 2017 ud¾;= 31

300 fkiaf,a ,xld fmdÿ iud.u 2017 foieïn¾ 31

301 fklaiaÜ uekq*elapßka ^fm!oa& iud.u 2017 cq,s 31

302 ks,alu,a Biajrka ma,diaálaia ^fm!oa& iud.u 2018 ud¾;= 31

303 fkdrdfg,a bkagkeIk,a ^fm!oa& iud.u 2018 ud¾;= 31

304 fkdßgdfla ,xld fmdaisf,aka ^fm!oa& iud.u 2016 foieïn¾ 31

305 Tfv,a fmdÿ iud.u 2017 ud¾;= 31

306 Tl| mj¾ .%sâ ^fm!oa& iud.u 2017 ud¾;= 31

307 Tñ.d ,hska iud.u 2017 foieïn¾ 31

308 Tk,s fyda,aäkaia fmdÿ iud.u 2018 ud¾;= 31

309 ´ßhkaÜ *skEkaia fmdÿ iud.u 2016 ud¾;= 31

310 ´ßhkaÜ bkaIqjrkaia iud.u 2017 foieïn¾ 31

311 ´ßhkaÜ fudag¾ lïmeks iud.u 2018 ud¾;= 31

312 TßÜ fg%äka ,xld ^fm!oa& iud.u 2017 foieïn¾ 31

313 mEïia mj¾^fm!oa& iud.u 2017 ud¾;= 31

314 mEka taIshd nEkalska fldam¾f¾Ika fmdÿ iud.u

2017 foieïn¾ 31

315 mervhsia fgdahsia ^fm!oa& iud.u 2018 ud¾;= 31

316 mjka okú ^fm!oa& iud.u 2014 ud¾;= 31

317 mjka okú ^fm!oa& iud.u 2017 ud¾;= 31

318 fm.diqia fydfg,aia T*a isf,daka fmdÿ iud.u 2018 ud¾;= 31

319 mSm,aia bkaIqjrkaia fmdÿ iud.u 2017 foieïn¾ 31

320 mSm,aia ,Sisx wekaâ *hskEkaia fmdÿ iud.u 2018 ud¾;= 31

321 mSm,aia u¾pkaÜ *hskEkaia fmdÿ iud.u 2017 ud¾;= 31

322 fmf¾rd wekaâ ikaia ^fm!oa& iud.u 2018 ud¾;= 31

323 msru,a .a,dia isf,daka fmdÿ iud.u 2018 ud¾;= 31

324 maf,kaá *qâia ^fm!oa& iud.u 2018 ud¾;= 31

325 fmd,sfglaia .dukaÜia iud.u 2017 foieïn¾ 31

326 mS%ñhï tlaiafmd¾Üia isf,daka ^fm!oa& iud.u 2016 foieïn¾ 31


327 m%skaÜflhd meflacska^fm!oa& iud.u 2018 ud¾;= 31

328 fm%dm¾á äfjf,dmaukaÜ fmdÿ iud.u 2017 foieïn¾ 31

329 m%sï bkaáfïÜia ,xld ^fm!oa& iud.u 2016 foieïn¾ 31

330 rhs.ï jhU fida,ag¾kaia fmdÿ iud.u 2017 ud¾;= 31

331 rïfndv f*da,aia fmdÿ iud.u 2018 ud¾;= 31

332 rú bkav%iaà%ia iud.u 2017 ud¾;= 31

333 fräfjhd bkav%iaà%ia ^fm!oa& iud.u 2017 ud¾;= 31

334 Íckais àia ^fm!oa& iud.u 2018 ud¾;= 31

335 fr.aksia ^,xld& fmdÿ iud.u 2017 ud¾;= 31

336 f¾Kqld we.aß *qâia fmdÿ iud.u 2017 ud¾;= 31

337 f¾Kqld isá fydfg,aia fmdÿ iud.u 2018 ud¾;= 31

338 frisvkaia mS,j;a; ^fm!oa& iud.u 2017 ud¾;= 31

339 ßiia tk¾cs fmdÿ iud.u 2017 ud¾;= 31

340 rhsfkda fm%dvlaÜia iud.u 2018 ud¾;= 31

341 ßpâ mSßia gh¾ fld' iud.u 2017 ud¾;= 31

342 ßpâ mSßia gh¾ fld' iud.u 2018 ud¾;= 31

343 ßpâ mSßia wekaâ fld' fmdÿ iud.u 2017 ud¾;= 31

344 ßpâ mSßia tlaiafmdaÜia fmdÿ iud.u 2018 ud¾;= 31

345 ßpâ mSßia *skEkaia iud.u 2017 ud¾;= 31

346 ßpâ mSßia kepqr,a fmdaïia iud.u 2017 ud¾;= 31

347 rhs,Sia ^fm!oa& iud.u 2017 ud¾;= 31

348 frdah,a mdïia îÉ fydfg,aa fmdÿ iud.u 2018 ud¾;= 31

349 rn¾ bkafjiagukaÜia g%iaÜ iud.u 2017 ud¾;= 31

350 iïm;a nEkala fmdÿ iud.u 2017 foieïn¾ 31

351 iKi äfjf,dmaukaÜ nEkala fmdÿ iud.u 2017 foieïn¾ 31

352 if;di fudag¾ia fmdÿ iud.u 2018 ud¾;= 31

353 iSudiys; iKi rËK iud.u 2017 foieïn¾ 31

354 fi,skaiska fmdÿ iud.u 2018 ud¾;= 31

355 fikalv., *hskEkaia fmdÿ iud.u 2018 ud¾;= 31

356 firkaäí tkacskshßka .Dma fmdÿ iud.u 2017 ud¾;= 31

357 firkaäì *hskEkaia iud.u 2018 ud¾;= 31

358 firkaäì fydfg,aia fmdÿ iud.u 2018 ud¾;= 31

359 fi,dka nEkala fmdÿ iud.u 2017 foieïn¾ 31

360 Id¾,sud¾ ûef,a& fmdÿ iud.u 2018 ud¾;= 31

361 fIda¾Ü g¾ï t,a fla wd¾ fg%Iß *kaâ 2016 foieïn¾ 31

362 ishï isá isfukaÜ ,xld iud.u 2017 foieïn¾ 31

363 is¨fhgd ^fm!oa& iud.u 2016 foieïn¾ 31

31




364 isx.¾ ^Y%S ,xld& fmdÿ iud.u 2018 ud¾;= 31

365 isx.¾ bkaviaà%ia îsf,daka& fmdÿ iud.u 2017 foieïn¾ 31

366 isxy isfukaÜ ^fm!oa& iud.u 2016 foieïn¾ 31

367 iSßfhda iud.u 2017 foieïn¾ 31

368 ialhs iafmdaÜ bkagkeIk,a ^fm!oa& iud.u 2017 ud¾;= 31

369 iaudÜ I¾Üia ^,xld& iud.u 2016 foieïn¾ 31

370 tia tï î ,Sisx fmdÿ iud.u 2017 foieïn¾ 31

371 iañ;ala,hska îleï ^fm!oa& iud.u 2016 foieïn¾ 31

372 fid*aÜf,dcsla fldñhqksflaIkaia ^fm!oa& iud.u

2017 ud¾;= 31

373 fid*aÜf,dcsla ,hs*a bkaIqjrkaia fmdÿ iud.u 2017 foieïn¾ 31

374 fid*aÜf,dcsla ßfÜ,a ^fm!oa& iud.u 2017 ud¾;= 31

375 fidaðÜia le,Ks;siai ^fm!oa& iud.u 2016 foieïn¾ 31

376 ijq;a taIshd f.aÜfõ g¾ñk,aia ^fm!oa& iud.u

2017 ud¾;= 31

377 ijq;a taIshd fglaiaghs,aia iud.u 2017 ud¾;= 31

378 io¾ka fmfg%d,shï ^fm!oa& iud.u 2018 ud¾;= 31

379 Y%S ,xld Ismska lïmeks iud.u 2017 ud¾;= 31

380 Y%S ,xld fg,sfldï fmdÿ iud.u 2017 foieïn¾ 31

381 Y%S /ïflda ,xld ^fm!oa& iud.u 2018 ud¾;= 31

382 Y%S /ïflda ?mskaia ,xld ^fm!oa& iud.u 2018 ud¾;= 31

383 iafÜÜ fudaÜf.aÊ wekaâ bkafjiagukaÜ nEkala 2016 foieïn¾ 31

384 iñÜ *hskEkaia fmdÿ iud.u 2017 ud¾;= 31

385 ikamj¾ isiagïia ^fm!oa& iud.u 2017 ud¾;= 31

386 ikaIhska fy,a;aflhd ,xld iud.u 2017 ud¾;= 31

387 iaj¾Kuy,a *hskEkaish,a i¾úia fmdÿ iud.u)

2018 ud¾;= 31

388 iaúiafgla îsf,daka& fmdÿ iud.u 2018 ud¾;= 31

389 gÊ ,xld fydfg,aia fmdÿ iud.u 2018 ud¾;= 31

390 ;,jlef,a à iafÜÜ fmdÿ iud.u 2018 ud¾;= 31

391 gexcßka îÉ fydfg,aia fmdÿ iud.u 2018 ud¾;= 31

392 à iafuda,afyda,av¾ *elaÜÍia fmdÿ iud.u 2018 ud¾;= 31

393 à gEka ^fm!oa& iud.u 2017 foieïn¾ 31

394 àfÊ ,xld fmdÿ iud.u 2018 ud¾;= 31

395 fglaiaÜ m%skaÜ ,xld ^fm!oa& iud.u 2017 foieïn¾ 31

396 o Tfgdafv%daï fmdÿ iud.u 2018 ud¾;= 31

397 o l,ïnq f*daÜ ,Ekaâ wekaâ ì,aäka fmdÿ iud.u

2017 ud¾;= 31


398 o f*daÜfria ßfidaÜ fmdÿ iud.u 2018 ud¾;= 31

399 o lekaä fydfg,aia lïmeks ^1938& fmdÿ iud.u

2018 ud¾;= 31

400 o lska.aianß fmdÿ iud.u 2018 ud¾;= 31

401 o ,hsÜ yjqia fydfg,a fmdÿ iud.u 2018 ud¾;= 31

402 o kqjrt<sh fydfg,aia lï' fmdÿ iud.u 2018 ud¾;= 31

403 ;%S tal¾ *dïia fmdÿ iud.u 2017 foieïn¾ 31

404 à fla tia *skEkaia iud.u 2017 ud¾;= 31

405 fgdalsfhda isfukaÜ lïmeks ^,xld& fmdÿ iud.u

2018 ud¾;= 31

406 fgdalsfhda iqm¾ isfukaÜ lïmeks ,xld ^fm!oa& iud.u

2018 ud¾;= 31

407 fgdmdia fydfg,aia iud.u 2017 ud¾;= 31

408 g%dkaia taIshd fydfg,aia fmdÿ iud.u 2018 ud¾;= 31

409 á%iafp,a *eíßla ^fm!oa& iud.u 2017 foieïn¾ 31

410 g*a,hska iud.u 2017 ud¾;= 31

411 hq î *skEkaia lïmeks iud.u 2018 ud¾;= 31

412 w,ag%dfgla isfukaÜ ,xld ^fm!oa& iud.u 2017 ud¾;= 31

413 hqks,sj¾ isf,daka i¾úiia iud.u 2016 foieïn¾ 31

414 hqks,sj¾ ,smagka isf,daka iud.u 2016 foieïn¾ 31

415 hqksfuda tkag¾m%hsiia iud.u 2018 ud¾;= 31

416 hQkshka weIqjrkaia fmdÿ iud.u 2017 foieïn¾ 31

417 hQkshka flñl,aia ,xld fmdÿ iud.u 2017 foieïn¾ 31

418 je,sn,a *skEkaia fmdÿ iud.u 2016 ud¾;= 31



421 je,sn,a ma,dkafÜIka uefkacaukaÜ iud.u 2018 ud¾;= 31

422 fjksf.%dia ^fm!oa& iud.u 2017 ud¾;= 31

423 j¾pQid ^fm!oa& iud.u 2017 ud¾;= 31

424 ùà uekq*elapßka ^fm!oa& iud.u 2017 ud¾;= 31

425 jgj, ma,dkafÜIka fmdÿ iud.u 2018 ud¾;= 31

426 úfgda,a njqiafgâ ^fm!oa& iud.u 2017 ud¾;= 31

427 úfgda,a njqiafgâ ^fm!oa& iud.u 2018 ud¾;= 31

428 ví,sõ tka tia .af,dan,a i¾úiia ^fm!oa& iud.u

2017 ud¾;= 31

429 jhs fla fla ,xld ^fm!oa& iud.u 2018 ud¾;= 31

430 fhdala wdflaâ fyda,aäka.aia fmdÿ iud.u 2018 ud¾;= 31

* iud.ug wLkav meje;au ms<sU| .eg¿ ;sîu iy uy nexl=fõ fr.=,disj,g wkql+,;djh fkdoelaùu'


32



2018 j¾Ifha§ iudf,daÑ; uQ,H m%ldYk w;ßka ksÍCIK iys;j wkql+, jQ" Wmldr ,sms u.ska oekqï fok ,o ksYaÑ; jHdmdßl jHjidhka (SBEs) ,ehsia;=j


1 ta î äfjf,dmaukaÜia ^fm!oa& iud.u 31-ud¾;=-2017

2 ta iS t,a flan,aia fmdÿ iud.u 31-ud¾;=-2018

3 ta iS t,a ma,diaálaaia fmdÿ iud.u 31-ud¾;=-2018

4 welañ m%skaáka.a wekaâ meflacska fmdÿ iud.u 31-ud¾;=-2018

5 wevï lemsg,a fmdÿ iud.u 31-ud¾;=-2016

6 wevï bkafjiaÜukaÜ fmdÿ iud.u 31-foie-2014

7 wevï bkafjiaÜukaÜ fmdÿ iud.u 31-ud¾;=-2016

8 we.aiagd¾ fmdÿ iud.u 31-ud¾;=-2018

9 thsÜlka iafmkaia fmdÿ iud.u 31-ud¾;=-2018

10 w,shdkaia *skEkaia lïmeks fmdÿ iud.u 31-ud¾;=-2017

11 w,shdkaia *skEkaia lïmeks fmdÿ iud.u 31-ud¾;=-2018

12 w,shdkaia ,hs*a bkaIqjrkaia ,xld iud.u 31-foie-2017

13 we,a*d bkav%iaà%ia ^fm!oa& iud.u 31-ud¾;=-2017

14 wudkd nEkala fmdÿ iud.u 31-foie-2017

15 wudkd ;ld*Q,a ,hs*a fmdÿ iud.u 31-foie-2017

16 wudkd ;ld*Q,a fmdÿ iud.u 31-foie-2017

17 wudhd f,I¾ fmdÿ iud.u 31-ud¾;=-2018

18 wefußlka wekaâ t*¾â ,xld ^fm!oa& iud.u 30-iema-2017

19 weïfia*a ì%aâfmdaÜ ^fm!oa& iud.u 31-foie-2017

20 wd¾msflda bkaIqjrkaia fmdÿ iud.u 31-foie-2017

21 wd¾msfgla ^fm!oa& iud.u 31-ud¾;=-2017

22 wdYd ms,sma filshqßàia iud.u 31-ud¾;=-2018

23 taIshka fydfg,aia wekaâ fm%dm¾àia fmdÿ iud.u 31-ud¾;=-2018

24 wefidaisfhagâ fudag¾ *hskEkaia lïmeks fmdÿ iud.u 31-ud¾;=-2018

25 nhsryd *dïia fmdÿ iud.u 31-ud¾;=-2018

26 ne,af*da ìhá isf,daka ^fm!oa& iud.u 31-foie-2017

27 nd¾Ü,SÜ fr,sf.hd filshqßàia ^fm!oa& iud.u 31-ud¾;=-2018

28 fírej, ßfidaÜ fmdÿ iud.u 31-ud¾;=-2018

29 N.Hd yhsfv%d mj¾ ^fm!oa& iud.u 31-ud¾;=-2015

30 N.Hd yhsfv%d mj¾ ^fm!oa& iud.u 31-ud¾;=-2017

31 ìïmq;a *hskEkaia fmdÿ iud.u 31-ud¾;=-2017

32 íÆ vhukaâ cqfj,ß j¾,aâjhsâ fmdÿ iud.u 31-ud¾;=-2016

33 íÆ vhukaâ cqfj,ß j¾,aâjhsâ fmdÿ iud.u 31-ud¾;=-2017

34 fnd.jka;,dj à iafÜÜ fmdÿ iud.u 31-ud¾;=-2017

35 f.dvke.s,s øjH ixia:d iud.u 31-foie-2014

36 ì,aÜ t,sukaÜ iud.u 31-ud¾;=-2017

37 nqlsÜ odrd fmdÿ iud.u 31-ud¾;=-2017


38 lemsg,a t,hkaia islshqßáia ^fm!oa& iud.u 31-ud¾;=-2017

39 ldika lïn¾neÉ fmdÿ iud.u 31-ud¾;=-2017

40 fikag%,a *hskEkaia lïmeks fmdÿ iud.u 31-ud¾;=-2016

41 fikag%,a *hskEkaia lïmeks fmdÿ iud.u 31-ud¾;=-2017

42 fi,skaflda idudkH rCIK iud.u 31-foie-2017

43 isf,daka wef.%d bkav%iaà%ia iud.u 31-foie-2017

44 isf,daka wekaâ f*dÍka fÜ%v¾ia fmdÿ iud.u 31-ud¾;=-2017

45 isf,daka fnjf¾Ê fyda,aäka.aia fmdÿ iud.u 31-ud¾;=-2017

46 isf,daka ìialÜia iud.u 31-ud¾;=-2017

47 ,xld LKscf;,a kS;s.; ixia:dj 31-foie-2015

48 iS whs iS fvhÍia ^fm!oa& iud.u 31-ud¾;=-2017

49 iS whs iS fyda,aäka.aia fmdÿ iud.u 31-ud¾;=-2018

50 isáikaia äfjf,dmaukaÜia ìiakia *skEkaia fmdÿ iud.u 31-ud¾;=-2017

51 l,ïnq fvdlahdâ fmdÿ iud.u 31-foie-2017

52 fldu¾I,a fl%äÜ wekaâ *hskEkaia fmdÿ iud.u 31-ud¾;=-2017

53 fldu¾I,a fl%äÜ wekaâ *hskEkaia fmdÿ iud.u 31-ud¾;=-2018

54 fldkafid,sfâgâ ìiakia isiagïia iud.u 31-ud¾;=-2017

55 fldamf¾áõ ,Sisx lïmeks iud.u 31-ud¾;=-2017

56 fldama,hs*a bkaIqjrkaia ,sñgâ 31-foie-2017

57 l%siag,a udáka isf,daka fm!oa& iud.u 31-foie-2017

58 ã wd¾ tlaiafmdaÜia ^fm!oa& iud.u 31-ud¾;=-2017

59 ã wd¾ fydaï wema,hkaiia ^fm!oa& iud.u 31-ud¾;=-2017

60 ã ieïika wekaâ ikaia ^fm!oa& iud.u 31-ud¾;=-2017

61 ã t*a iS iS nexl= fmdÿ iud.u 31-foie-2016

62 ãf;,aï g%ej,a ,xld ^fm!oa& iud.u 31-ud¾;=-2017

63 ã mS f,dðiaálaia ^fm!oa& iud.u 31-ud¾;=-2017

64 vÉ ,xld fÜ%,¾ uekq*elapria iud.u 31-ud¾;=-2018

65 Biagka u¾pkaÜ fmdÿ iud.u 31-ud¾;=-2017

66 tïfÊ bkag¾keIk,a ^fm!oa& iud.u 31-ud¾;=-2017

67 fiajl Ndrldr wruqo,a uKav,h 31-foie-2016

68 tkag¾m%hsia isf,daka lemsg,a ^fm!oa& iud.u 31-ud¾;=-2017

69 tialsfuda meIka ksÜfjhd ^fm!oa& iud.u 31-foie-2017

70 tlaiafmd ,xld fyda,aäka.aia fmdÿ iud.u 31-ud¾;=-2017

71 f*hd*iaÜ bkaIqjrkaia iud.u 31-foie-2017

72 *iaÜ lemsg,a blaúàia ^fm!oa& iud.u 31-ud¾;=-2018

73 *iaÜ .d¾ähka blaúàia ^fm!oa& iud.u 31-foie-2017

74 .,odß fydfg,aia ^,xld& fmdÿ iud.u 31-foie-2017

33





75 fcdaÊ iagqj¾Ü wekaâ lïmeks iud.u iy tys Wm iud.ï 31-ud¾;=-2017

76 ymq.ia;ekak ma,dkafÜIkaia fmdÿ iud.u 31-foie-2017

77 yegka keIk,a nEkala 31-foie-2017

78 fya,sia we.%sl,ap¾ fyda,aäka.aia iud.u 31-ud¾;=-2018

79 fya,sia fldkaishqu¾ fm%dvlaÜia iud.u 31-ud¾;=-2018

80 fya,sia bf,lafgdks%laia ,hsáka ^fm!oa& iud.u 31-ud¾;=-2018

81 fya,sia yhsfv%d tk¾cs ^fm!oa& iud.u 31-ud¾;=-2017

82 tÉ ã t*a iS nEkala T*A › ,xld 31-foie-2016

83 fyaudia thd¾ i¾úiia ^fm!oa& iud.u 31-ud¾;=-2017

84 fyaudia lemsg,a fydiamsÜ,a fm!oa& iud.u 31-ud¾;=-2017

85 fyaudia *duishqál,aia ^fm!oa& iud.u 31-ud¾;=-2017

86 fyaudia g%dkaiafmdafÜIka ^fm!oa& iud.u 31-ud¾;=-2017

87 yhsøduks laf,da;ska ^fm!oa& iud.u 31-ud¾;=-2017

88 tÉ tka î fckr,a bkaIqjrkaia iud.u 31-foie-2017

89 fydfg,a iS.sßh fmdÿ iud.u 31-ud¾;=-2017

90 fydjdfh,a fldkaiag%laIka ^fm!oa& iud.u 31-ud¾;=-2017

91 yqkdia f*da,aia fydfg,aia fmdÿ iud.u 31-ud¾;=-2018

92 tÉ ù ta *qâia fmdÿ iud.u 31-ud¾;=-2017

93 bkaviaÜ%h,a weiafmda,aÜia îsf,daka& fmdÿ iud.u 31-ud¾;=-2017

94 ckYla;s fckr,a bkaIqjrkaia iud.u 31-foie-2017

95 ckYla;s bkaIqjrkaia fmdÿ iud.u 31-foie-2017

96 ck;d j;= ixj¾Ok uKav,h 31-foie-2014

97 l,amsáh îÉ ßfidaÜ fmdÿ iud.u 31-ud¾;=-2017

98 fldßhka iamd meflacska ^fm!oa& iud.u iy tys Wm iud.ï 31-ud¾;=-2018

99 fld;auf,a fyda,aäka.aia fmdÿ iud.u 31-ud¾;=-2018

100 f,aä f,dafyda¾ Kh wruqo, 31-foie-2016

101 f,ala yjqia m%skag¾ia wekaâ mí,sI¾ia fmdÿ iud.u 31-ud¾;=-2017

102 ,xld lekÍia ^fm!oa& iud.u 31-ud¾;=-2017

103 ,xld fldfudäá fyda,aäka.aia ^fm!oa& iud.u 31-ud¾;=-2018

104 ,xld ueßghsï i¾úiia iud.u 31-ud¾;=-2018

105 ,xld fmdiafmaÜ iud.u 31-ud¾;=-2017

106 ,xld filshqßá ^fm!oa& iud.u 31-foie-2017

107 ,xld ghs,aia fmdÿ iud.u 31-ud¾;=-2018

108 ,xldmq;% ixj¾Ok nexl= iud.u 31-foie-2017

109 ,xflï äfjf,dmaukaÜ fmdÿ iud.u 31-ud¾;=-2017

110 ,d*aia bflda › ^fm!oa& iud.u 31-ud¾;=-2017


111 tï î tia t,a bkaIqjrkaia lïmeks iud.u 31-foie-2017

112 uelaÍka fm%dm¾á äfjf,dm¾ia ^fm!oa& iud.u 31-ud¾;=-2017

113 fufg%dfmd,sgka ßfidaia fyda,aäka.aia fmdÿ iud.u 31-ud¾;=-2017

114 ñf,akshï bkaf*dafïIka fglafkdf,dcSia ^fm!oa& iud.u 31-foie-2017

115 ñ,¾ia iud.u 31-ud¾;=-2017

116 tï whs à ldf.da ^fm!oa& iud.u 31-ud¾;=-2018

117 cd;sl jHdmdr l<uKdldÍ;aj wdh;kh 31-foie-2015

118 cd;sl rCIK Ndr wruqo,A uKav,h 31-foie-2015

119 kjf,dal fydaiamsÜ,aia fmdÿ iud.u 31-ud¾;=-2018

120 ksõfjiaÜ lemsg,a iud.u 31-ud¾;=-2018

121 fkdan,aiafjhd ^fm!oa.,sl& iud.u 31-ud¾;=-2017

122 T*sia blaúmaukaÜ fmdÿ iud.u 31-ud¾;=-2018

123 TßÜ wemr,aia ,xld ^fm!oa& iud.u 31-foie-2017

124 Tj¾iSia ßh,á îsf,daka& fmdÿ iud.u 31-foie-2017

125 mdï .dvka fydfg,aia fmdÿ iud.u 31-ud¾;=-2017

126 mEka tAIshka mj¾ fmdÿ iud.u 31-ud¾;=-2017

127 mer.ka isf,daka fmdÿ iud.u 31-ud¾;=-2017

128 mrka;ka flñl,aia lïmeks iud.u 31-foie-2017

129 uyck nexl=j 31-foie-2016

130 *duflda ^fm!oa& iud.u 31-ud¾;=-2017

131 mSkslaia bkav%iaà%ia iud.u 31-ud¾;=-2018

132 m%skaÜflhd fmdÿ iud.u 31-ud¾;=-2017

133 m%skaÜflhd hqksj¾I,a ^fm!oa& iud.u 31-ud¾;=-2018

134 m%dfoaYSh ixj¾Ok nexl=j 31-foie-2016


136 f¾Kqld lemsg,a fmdÿ iud.u 31-ud¾;=-2017

137 f¾Kqld fyda,aäka.a fmdÿ iud.u 31-ud¾;=-2017

138 ßpâ mSßia äiaá%ìhqg¾ia iud.u 31-ud¾;=-2017

139 wd¾ tï fyda,aäka.aia ^fm!oa& iud.u 31-ud¾;=-2017


141 f¾Kqld lemsg,a fmdÿ iud.u 31-ud¾;=-2017

142 f¾Kqld fyda,aäka.a fmdÿ iud.u 31-ud¾;=-2017

143 ßpâ mSßia äiaá%ìhqg¾ia iud.u 31-ud¾;=-2017

144 wd¾ tï fyda,aäka.aia ^fm!oa& iud.u 31-ud¾;=-2017

145 frdah,a fmdaisf,aka ^fm!oa& iud.u 31-ud¾;=-2018

146 wd¾ mS iS uefkaÊukaÜ i¾úiia fm!oa& iud.u 31-ud¾;=-2017

34





147 ieïika bkag¾keIk,a fmdÿ iud.u 31-ud¾;=-2018

148 i¾fjdaoh ixj¾Ok uQ,H iud.u 31-ud¾;=-2018

149 i¾fjdaoh wd¾Ól jHjidh ixj¾Ok fiajd ^wemfhka iSñ;& iud.u 31-ud¾;=-2016

150 i¾fjdaoh wd¾Ól jHjidh ixj¾Ok fiajd ^wemfhka iSñ;& iud.u 31-ud¾;=-2017

151 tia iS filshqßàia ^fm!oa& iud.u 31-foie-2017

152 YAkhsv¾ bf,laá%la ,xld ^fm!oa& iud.u 31-foie-2016

153 fiañKs fudag¾ia ^fm!oa& iud.u 31-ud¾;=-2017

154 firkaäí ,Ekaâ fmdÿ iud.u 31-ud¾;=-2018

155 fi,dka äfjf,dmaukaÜ fmdÿ iud.u 31-foie-2017

156 iSv,aia ^fm!oa& iud.u 31-ud¾;=-2018

157 ishrd flan,aia fmdÿ iud.u 31-ud¾;=-2018

158 iS.sßh úf,aÊ fmdÿ iud.u 31-ud¾;=-2018

159 isx.¾ *hskEkaia ,xld fmdÿ iud.u 31-ud¾;=-2017

160 isx.¾ *hskEkaia ,xld fmdÿ iud.u 31-ud¾;=-2018

161 isxy fydiamsÜ,a fmdÿ iud.u 31-ud¾;=-2017

162 ishm; *hskEkaia fmdÿ iud.u 31-foie-2017

163 fid*aÜf,dcsla bkaf*dafïIka fglafkdf,dcSia ^fm!oa& iud.u 31-ud¾;=-2018

164 fid*aÜf,dcsla iafgdla fn%dal¾ia ^fm!oa& iud.u 31-ud¾;=-2017

165 Y%S ,xld wdhq¾fõo U!IO ixia:dj 31-foie-2016

166 Y%S ,xld .=jka úÿ,s ixia:dj 31-foie-2016

167 Y%S ,xld úfoaY fiajd kshqla;s ld¾hdxYh 31-foie-2016

168 Y%S ,xld lcq ixia:dj 31-foie-2016

169 Y%S ,xld bkaIqjrkaia fldamf¾Ika iud.u 31-foie-2016

170 Y%S ,xld bkaIqjrkaia fldamf¾Ika iud.u 31-foie-2017

171 Y%S ,xld bvï f.dvlsÍfï yd ixj¾Okh lsÍfï ixia:dj 31-foie-2016

172 Y%S ,xld rEmjdysKS ixia:dj 31-foie-2016


173 Y%S ,xld m%ñ; wdh;kh 31-foie-2016

174 rdcH ixj¾Ok yd boslsÍï ixia:dj 31-foie-2015

175 Y%S ,xld rdcH T!IO ksIamdok kS;s.; ixia:dj 31-foie-2016

176 rdcH uqøK ixia:dj 31-foie-2016

177 ikaIhska fyda,aäka.aia fmdÿ iud.u 31-ud¾;=-2018

178 iajfoaYs bkav%iaà%h,a j¾laia fmdÿ iud.u 31-ud¾;=-2016

179 iajfoaYs bkav%iaà%h,a j¾laia fmdÿ iud.u 31-ud¾;=-2017

180 ;efm%dfíka fyda,aäka.aia fmdÿ iud.u 31-ud¾;=-2017

181 fgia wef.%d fmdÿ iud.u 31-ud¾;=-2017

182 o *hskEkaia fldï' fmdÿ iud.u 31-ud¾;=-2016

183 o *hskEkaia fldï' fmdÿ iud.u 31-ud¾;=-2017

184 o ,xld fydiamsÜ,aia fldamf¾Ika fmdÿ iud.u 31-foie-2017

185 à fla tia filshqßàia ^fm!oa& iud.u 31-ud¾;=-2018

186 à ù tia ,xld ^fm!oa& iud.u 31-ud¾;=-2018

187 Wvmqiaie,a,dj ma,dkafÜIkaia fmdÿ iud.u 31-foie-2017

188 hqks ä,a meflacska iud.u 31-ud¾;=-2018

189 hqkhsgâ fudag¾ia ,xld fmdÿ iud.u 31-ud¾;=-2018

190 kd.ßl ixj¾Ok wêldßh 31-foie-2015

191 je,sn,a jka fmdÿ iud.u 31-ud¾;=-2017

192 je,sn,a mj¾ tr;ak fmdÿ iud.u 31-ud¾;=-2016

193 je,sn,a mj¾ tr;ak fmdÿ iud.u 31-ud¾;=-2017

194 fjdalafida,a fm%dm¾á äfjf,dmaukaÜia ^fm!oa& iud.u 31-ud¾;=-2017

195 úÿ,xld fmdÿ iud.u 31-ud¾;=-2017

196 fjd,xld ^fm!oa& iud.u 31-ud¾;=-2017

197 fjda,al¾ia mhs,ska ^fm!oa& iud.u 31-ud¾;=-2017

198 fj,a;ag%iaÜ filshqßàia iud.u 31-ud¾;=-2018

199 ú,agka fug,a fndlaia lïmeks ^fm!oa& iud.u 31-ud¾;=-2017

2018 j¾Ifha§ iudf,daÑ; uQ,H m%ldYk w;ßka jeäÿr meyeos,s lr.rkSu i|yd iy kS;sm;sjrhd yd YS%' ,x'j' .' wd' (I.C.A.S.L.) fj; fhduq lrk ,o ksYaÑ; jHdmdßl jHjidhk (SBE's) ,ehsia;=j


mS iS *dud fmdÿ iud.u 31-ud¾;=-2015 kS;sm;sjrhd fj; fhduq lrk ,os

,xld isfukaÜ fmdÿ iud.u 31-foie-2016 kS;sm;sjrhd fj; fhduq lrk ,os

ika gEka îÉ ßfidaÜia iud.u 31-ud¾;=-2018 jr,;a .KldêldÍ wdh;kh fj; fhduq lrk ,os

jialvqj îÉ ßfidaÜ fmdÿ iud.u 31-ud¾;=-2018 jr,;a .KldêldÍ wdh;kh fj; fhduq lrk ,os

à à B t,a fidu¾fiÜ yhsfv%d mj¾ ^fm!oa& iud.u 31-ud¾;=-2018 jr,;a .KldêldÍ wdh;kh fj; fhduq lrk ,os

,d*aia ueßghsï i¾úiia ^fm!oa& iud.u 31-ud¾;=-2017 jr,;a .KldêldÍ wdh;kh fj; fhduq lrk ,os

fyaudia fydiamsÜ,iaa ^fm!oa& iud.u 31-ud¾;=-2017 jr,;a .KldêldÍ wdh;kh fj; fhduq lrk ,os

ta whs ta bkaIqjrkaia ,xld fmdÿ iud.u 31-foie-2017 Y%S ,xld rËK kshduk fldñIkaiNdj fj; fhduq lrk ,os

35



2018 foieïn¾ 31 Èkg ú.Kkh lrk ,o uq,H m%ldYk bÈßm;a fkdlrk ,o ,ehsia;=.; iud.ï iy rdcH wxYfha wdh;k 2017 foieïn¾ 31 osfkka wjika jQ j¾Ih i|yd uQ,H m%ldYk bÈßm;a fkdl< ,ehsia;=.; iud.ï(

• ,xld isfuka;ss fmdÿ iud.u *• jksla bkafldamf¾Ika fmdÿ

iud.u **

2018 foieïn¾ 31 osfkka wjika jQ j¾Ih i|yd uQ,H m%ldYk bÈßm;a fkdl< ,ehsia;=.; iud.ï

• wevï lemsg,a fmdÿ iud.u*• wevï bkafjiagukaÜia fmdÿ

iud.u*• isf,daka wekaâ f*dÍka fÜ%v¾ia

fmdÿ iud.u* • tkag%iaá filshqßàia fmdÿ

iud.u* • BiaÜ fjiaÜ fm%dm¾àia fmdÿ

iud.u • yHqfÊ bkagkeIk,a

bkafjiaáukaá fmdÿ iud.u³• iagEkav¾â lemsg,a fmdÿ

iud.u* • ñrdud îÉ fydfg,a fmdÿ

iud.u ** • mS iS *d¾ud fmdÿ iud.u*• f¾ähkaÜ fcïia cd;Hka;r

iud.u • ,lS ,xld lsß ieliqï fmdÿ

iud.u* • uelajqâ tk¾cs fmdÿ iud.u*

2017 foieïn¾ 31 Èfkka wjika jQ j¾Ih i|yd uQ,H m%ldYk bÈßm;a fkdl< rdcH wxYfha wdh;k (

• iS$i f.dvke.s,s øjH ixia:dj

• uOHu bxcsfkare WmfoaYk ld¾hdxYh

• ,xld ms`.ka ixia:dj • ,xld úÿ,sn, uKav,h• ,xld ëjr ixia:dj • ixj¾Ok f,d;/hs uKav,h • ck;d j;= ixj¾Ok uKav,h• cd;sl Ñ;%mg ixia:dj• cd;sl mY= iïm;a ixj¾Ok

uKav,h • cd;sl c, iïmdok yd

c,dm%jdyk uKav,h • cd;sl jHdmdÍ;aj

l<uklrK uKav,h • cd;sl f,d;/hs uKav,h• cd;sl rCIK Ndr wruqo,• ù wf,ú uKav,h • Y%S chj¾Okmqr uy frday, • Y%S ,xld isfuka;s ixia:dj• Y%S ,xld .ukd.uk uKav,h• Y%S ,xld bvï f.dvlsÍfï yd

ixj¾Okh lsÍfï ixia:dj • Y%S ,xld yia; l¾udka;

uKav,h • Y%S ,xld fmaI l¾udka; iy

we`.`Mï wdh;kh • Y%S ,xld jrdh wêldßh • rdcH ixj¾Ok yd bÈlsÍfï

ixia:dj • Y%S ,xld bxcsfkare ixia:dj • Y%S ,xld rdcH T!IO ksIamdok

kS;s.; ixia:dj • iafÜÜ fudf.aÊ wekaâ

bkafjiagukaÜ nEkala • iuqmldr f;d. fj<|

ixia:dj • kd.ßl ixj¾Ok wêldßh

2018 foieïn¾ 31 Èfkka wjika jQ j¾Ih i|yd uQ,H m%ldYk bÈßm;a fkdl< rdcH wxYfha wdh;k (

• iS$i cd;sl lvodis iud.u• ,xld keõ ixia:dj • iS$i ,xld fmdfydr iud.u

³ fld<U fldgia yqjudrefõ

(CSE) meyer yeÍï mqjrefõ we;=<;a

³³ j¾;udkfha fld<U fldgia yqjudrefõ (CSE) meyer yeÍï mqjrefõ we;=<;a jk w;ru jHdmdßl lghq;= isÿ fkdlrk wdh;k

36



2018 j¾Ih ;=,oS Y%S ,xld jr,;a .KldêldÍ wdh;kh úiska isÿlrk ,o m%ñ; ilia lsÍu yd ne÷kq ls%hdldrlï

Y%S ,xld .sKqïlrK yd ú.Kk m%ñ; ixfYdaOkh lsÍu yd iïnkaO j¾Ih ;=< isÿ lrk ,o m%Odk l%shdldrlï(

w& wka;¾cd;sl .sKqïlrK m%ñ;s uKav,h (IASB) úiska ksl=;a lrk ,o kj;u wka;¾cd;sl uQ,H jd¾;dlrK m%ñ;s (IFRS) u; mokïjQ m%ñ;s j, kj;u ;;ajh we;=,;a 2018 i|yd Y%S ,xld .sKqïlrK m%ñ; ix.%yh ksl=;a lsÍu iy fmr§ ksl=;a lrk ,o m%ñ; ix.%yfhys l< hq;= fjkialï ms<sn|j .eiÜ m;%fhys m< lsÍu'

wd& Y%S ,xld iqrel=ïm;a yd úksuh fldñika iNdfõ b,a,Su u; n,.ekaùï uKav,fha ,hsia;=.; iud.ï i|yd iykh iemhSu i|yd uOH iy l=vd mßudK wia:’;ajhka i|yd jQ Y%S ,xld uQ,H jd¾;dlrK m%ñ;sh (SLFRS for SMEs) g iSñ; wjldYh mgq lsÍfï ixfYdaOk ksl=;a lsÍu

we& j¾Ih ;=<oS my; oelafjk mj;sk Y%S ,xld .sKqïlrK m%ñ;s ixfYdaOkh lsÍu iy .eiÜ m;%fhys m< lsÍug

• Y%S ,xld uQ,H jd¾;dlrK m%ñ;hkag (SLFRSs) jd¾Isl jeäoshqKq lsÍï- 2017 ^2019 ckjdß 01 isg l%shd;auljk&

- SLFRS 3 jHdmdr ixfhdack m%ñ;shg ixfYdaOk

- SLFRS 11 noaO tlÕ;djhka m%ñ;shg ixfYdaOk

- LKAS 12 wdodhï nÿ m%ñ;shg ixfYdaOk

- LKAS 23 Khg .ekSfï msßjeh m%ñ;shg ixfYdaOk

• W!K jkaos iys; fmr f.jqï wx.hka ^SLFRS 9 m%ñ;shg ixfYdaOk& ^2019 ckjdß 01 isg l%shd;auljk&

• wdY%s;hka iy noaO jHdmdrhka ys oS¾> ld,Sk we,au ^LKAS 28 m%ñ;shg ixfYdaOk& ^2019 ckjdß 01 isg l%shd;auljk&

• ie,iqï ixfYdaOk" ÿq~q lsÍu fyda f.jd ksulsÍu ^LKAS 19 m%ñ;shg ixfYdaOk& ^2019 ckjdß 01 isg l%shd;auljk&

• uQ,H jd¾;dlrKh i|yd jQ ufkdaNdjd;aul rduqjg ixfYdaOk ^2020 ckjdß 01 isg l%shd;auljk&

wE& IASB úiska ksl=;a lrk ,o my; oelafjk ksrdjrK flgqïm;a iy idlÉPduh m;%sld i|yd woyia iy fhdackd bosßm;a lsÍu hkdoS jYfhka .sKqïlrK m%ñ; lñgqj m%;spdr ±laùu¦

• .sKqïlrK m%;sm;a;s fjkiaùu - IAS 8 m%ñ;shg fhdacs; ixfYdaOk ^2020 ckjdß 01 isg l%shd;auljk&

• jeo.;a hkafkys ks¾jpkh - IAS 1 iy IAS 8 m%ñ;shg fhdacs; ixfYdaOk ^2020 ckjdß 01 isg l%shd;auljk&

b& IASB úiska ksl=;a lrk ,o my; i|yka wka;¾cd;sl .sKqïlrK m%ñ;hka ÎFRSs& iy ixfYdaOk .sKqïlrK m%ñ; lñgqj úiska úpdrd;aulj idlÉPd lsÍu ¦

• IFRS 17 rËK .súiqï• jHdmdr hkafkys ks¾jpkh - IFRS 3 m%ñ;shg ixfYdaOk

• jeo.;a hkafkys ks¾jpkh - IAS 1 iy IAS 8 m%ñ;shg ixfYdaOk

B& Y%S ,xld .sKqïlrK m%ñ; ms<sn|j ±kqj;a lsÍfï jevigyka f,i úúO md¾Yjldr lKavdhï w;r úia;S¾K iïuka;%K iy jevuq`M ud,djla mje;aùu'

W& 2017 Y%S ,xld ú.Kk m%ñ; ix.%yh iy 2018 ud¾;= 31 osk fyda Bg miqj wjika jk ld,mßÉfþohka i|yd jQ uQ,H m%ldYk ú.Kkh lsÍfï § l%shd;aul l< hq;= Y%S ,xld ú.Kk m%ñ;hkag jQ fjkialsÍï iïmQ¾K lr we;s w;r" tAjd .eiÜ m;%fha m<lsÍfï l%shdj,sh ls%hd;aul lsÍu'

W!& my; i|yka ksrdjrK flgqïm;a" idlÉPduh m;%sld iy wksl=;a uE;ld,Sk ixj¾Okhka ms<sn|j ;u woyia iy fhdackd bÈßm;a lsÍu hkdoS jYfhka ú.Kk m%ñ; lñgqj úiska m%;spdr ±laùu (

• ksYaÑ; jHdmdßl jHjidhka fkdjk (Non- SBE's) ú.Kkhka i|yd jQ Y%S ,xld ú.Kk m%ñ;h (SLAuS)

• Y%S ,xld iïnkaê; fiajd mßph m%ldYh 4754 - Y%S ,xld rËK kshduk fldñika iNdfõ kshuhka 14 iy 15 iuÕ wkql+,;dj oelaùu ms<sn|j jd¾;d lsÍug jQ ldH_hNdr.ekSï

• iy;slùï ldH_hNdr.ekSï ms<sn| Y%S ,xld m%ñ;h 3051 - n,m;%,dNS uQ,H iud.ï j, wNHka;r md,kh ms,n| wOHËljrekaf.a m%ldYh i|yd iy;slùï jd¾;dj

37



ú.Kldêm;s jd¾;dj

iNdm;s

Y%S ,xld .sKqï yd ú.Kk m%ñ; iólaIK uKav,h'

Y%S ,xld .sKqï yd ú.Kk m%ñ; iólaIK uKav,fha 2018 foieïn¾ 31 Èfkka wjika j¾Ih i|yd jQ uQ,H m%ldYk

iy fjk;a ffk;sl yd kshduk wjYH;d ms<sn|j 2018 wxl 19 ork cd;sl ú.Kk mkf;a 12 jk j.ka;sh m%ldrj

ú.Kldêm;s jd¾;dj

1' uQ,H m%ldYk

1'1 u;h

Y%S ,xld .sKqï yd ú.Kk m%ñ; iólaIK uKav,fha ̂ uKav,h& 2018 foieïn¾ 31 Èkg uQ,H ;;a;aj m%ldYkh

iy tÈfkka wjika j¾Ih i|yd jQ uQ,H ld¾hidOk m%ldYkh iy úi;S¾K wdodhï m%ldYh Y=oaO j;alï

fjkiaùfï m%ldYkh iy tÈfkka wjika j¾Ih i|yd uqo,a m%jdy m%ldYkh iy uQ,H m%ldYkj,g wod<

igyka" idrdxY.; jeo.;a .sKqïlrK m%;sm;a;s j,ska iukaú; 2018 foieïn¾ 31 Èfkka wjika j¾Ih

i|yd jQ uQ,H m%ldYk Y%S ,xld m%cd;dka;%sl iudcjd§ ckrcfha wdKavql%u jHjia:dfõ 154^1& jHjia:dj iuÕ

ixfhdað;j lshúh hq;= 2018 wxl 19 ork cd;sl ú.Kk mkf;a iy 1971 wxl 38 ork uqo,a mkf;a úêúOdk

m%ldrj udf.a úOdkh hgf;a ú.Kkh lrk ,§' wdKavql%u jHjia:dfõ 154^6& jHjia:dj m%ldrj ud úiska

md¾,sfïka;=j fj; bÈßm;a l< hq;= jd¾;dj h:dld,fha§ bÈßm;a lrkq ,efí'

uKav,fha 2018 foieïn¾ 31 Èkg uQ,H ;;a;ajh iy tÈfkka wjika j¾Ih i|yd tys uQ,H ld¾hidOkh yd

uqo,a m%jdy i;H yd idOdrK f,i oelafjk whqßka Y%S ,xld rdcH wxY .sKqïlrK m%ñ;sj,g wkql+,j uQ,H

m%ldYk ms<sfh, lr we;s nj ud orkakd jQ u;h fõ'

38



ú.Kldêm;s jd¾;dj

1'2 u;h i|yd moku

Y%S ,xld ú.Kk m%ñ;sj,g ^Y%S',x'ú'm%'& wkql+,j ud ú.Kkh isÿ lrk ,È' fuu ú.Kk m%ñ;s hgf;a jQ

udf.a j.lSu" fuu jd¾;dfõ uQ,H m%ldYk ú.Kkh iïnkaOfhka ú.Klf.a j.lSu hk fldgfia ;jÿrg;a

úia;r lr we;' udf.a u;h i|yd mokula iemhSu Wfoid ud úiska ,ndf.k we;s ú.Kk idlaIs m%udKj;a

iy WÑ; nj udf.a úYajdihhs'

1'3 uQ,H m%ldYk iïnkaOfhka l<ukdlrKfha iy Bg iïnkaO md¾Yjhkaf.a j.lSï

fuu uQ,H m%ldYk Y%S ,xld rdcH wxYfha .sKqïlrK m%ñ;sj,g wkql+,j ms<sfh, lsÍu yd idOdrK f,i

bÈßm;a lsÍu iy jxpd fyda jerÈ fya;=fjka we;súh yels m%udKd;aul idjoH m%ldYhkaf.ka f;drj uQ,H

m%ldYk ms<sfh, lsÍug yelsjkq ms‚i wjYH jk wNHka;r md,khka ;SrKh lsÍu l<ukdlrKfha j.lSu

fõ'

uQ,H m%ldYk ms<sfh, lsÍfï§" uKav,h wLKavj mj;ajdf.k hdfï yelshdj ;SrKh lsÍu l<ukdlrKfha

j.lSula jk w;r" l<ukdldÍ;ajh uKav,h wEjr lsÍug woyia lrkafka kï fyda fjk;a úl,amhla

fkdue;s úg§ fufyhqï keje;aùug lghq;= lrkafka kï yer wLKav meje;afï moku u; .sKqï ;eîu yd

uKav,fha wLKav meje;aug wod< lreKq wkdjrKh lsÍuo l<ukdlrKfha j.lSuls'

uKav,fha uQ,H jd¾;dlrK l%shdj,sh iïnkaO j.lSu" iïnkaO md¾Yj úiska orkq ,nhs'

2018 wxl 19 ork cd;sl ú.Kk mkf;a 16^1& Wm j.ka;sh m%ldrj uKav,fha jd¾Isl iy ld,Sk uQ,H m%ldYk

ms<sfh, lsÍug yelsjk mßÈ iajlSh wdodhï" úhoï" j;alï yd nerlï ms<sn| ksis mßÈ fmd;am;a yd jd¾;d

mj;ajdf.k hdu wjYH flf¾'

1'4 uQ,H m%ldYk ú.Kkh iïnkaOfhka ú.Klf.a j.lSu

iuia;hla f,i uQ,H m%ldYk" jxpd iy jerÈ ksid we;sjk m%udKd;aul idjoH m%ldYkhkaf.ka f;dr

njg idOdrK ;yjqrejla ,nd§u iy udf.a u;h we;=<;a ú.Klf.a jd¾;dj ksl=;a lsÍu udf.a wruqK

fõ' idOdrK iy;sl ùu Wiia uÜgfï iy;slùula jk kuq;a" Y%S ,xld ú.Kk m%ñ;s m%ldrj ú.Kkh isÿ

lsÍfï§ th iEu úgu m%udKd;aul idjoH m%ldYhka wkdjrKh lr.kakd njg jk ;yjqre lsÍula fkdjkq

39



ú.Kldêm;s jd¾;dj

we;' jxpd iy jerÈ ;ks fyda iduQysl f,i n,mEu ksid m%udKd;aul idjoH m%ldYhka we;súh yels w;r"

fuu uQ,H m%ldYk mokï lr.ksñka mßYS,lhka úiska .kq ,nk wd¾Ól ;SrK flfrys n,mEula úh yels

nj wfmalaId flf¾'

ud úiska jD;a;Sh úksYaph iy jD;a;Sh ieluqiqnúka hq;=j Y%S ,xld ú.Kk m%ñ;s m%ldrj ú.Kkh lrk ,È'

;jo"

² jxpd fyda jerÈ fya;=fjka uQ,H m%ldYkj, we;súh yels m%udKd;aul idjoH m%ldYhkaf.a wjodkï

y÷kd.ekSfï§ yd ;lafiare lsÍfï§ wjia:dfjdaÑ;j WÑ; ú.Kk mámdá ie,iqï lsÍfuka jxpd fyda

jerÈ fya;=fjka we;sjkakdjQ wjodkï uÕyrjd .ekSug" m%udKj;a iy iqÿiq ú.Kk idlaIs ,nd.ekSu

udf.a u;hg mokï fõ' jrola ksid isÿjk n,mEug jvd jxpdjla fya;=fjka isÿlrk ,o m%udKd;aul

idjoH m%ldYhla y÷kd fkd.ekSu u.ska isÿjkakdjQ n,mEu m%n, jk w;r" ÿiaikaOdkh" jHdc f,aLk

ieliSu" fÉ;kdkaú; uÕyeÍu fyda wNHka;r md,khka uÕyeÍu jxpdjla we;sùug fya;=fõ'

² wjia:dfjdaÑ;j WÑ; ú.Kk mámdá ie,iqï lsÍu ms‚i uKav,fha wNHka;r md,kh iïnkaOfhka

wjfndaOhla ,nd .kakd ,o kuq;a" wNHka;r md,kfha iM,odhS;ajh ms<sn| u;hla m%ldY lsÍug

woyia fkdlrhs'

² l<ukdlrKh úiska wkq.ukh lrk ,o .sKqïlrK m%;sm;a;sj, WÑ;Ndjh iy fhdod .kakd ,o

.sKqïlrK weia;fïka;=j, yd iïnkaê; fy<sorõ lsßïj, idOdrK;ajh we.hSu'

² isoaëka fyda ;;a;ajhka fya;=fjka uKav,fha wLKav meje;au ms<sn| m%udKd;aul wúksYaÑ;;djhla

;sfío hkak iïnkaOfhka ,nd.;a ú.Kk idlaIs u; mokïj .sKqïlrKh i|yd wdh;kfha wLKav

meje;au ms<sn| moku fhdod .ekSfï wod<;ajh ;SrKh lrk ,È' m%udKj;a wúksYaÑ;djhla we;s

njg ud ks.ukh lrkafka kï uQ,H m%ldYkj, ta iïnkaOfhka jQ fy<sorõlsÍïj,g udf.a ú.Kk

jd¾;dfõ wjOdkh fhduq l< hq;= w;r" tu fy<sorõ lsÍu m%udKj;a fkdjkafka kï udf.a u;h

úlrKh l< hq;= fõ' udf.a ks.ukhka ú.Klf.a jd¾;dfõ Èkh olajd ,nd .kakd ,o ú.Kk idlaIs

u; mokï fõ' flfia jqjo" wkd.; isoaëka fyda ;;a;ajhka u; wLKav meje;au wjika úh yelsh'

² fy<sorõ lsÍï we;=<;a uQ,H m%ldYkj, jHQyh iy wka;¾.;h i|yd mdol jQ .kqfokq yd isoaëka

WÑ; yd idOdrK whqßka uQ,H m%ldYkj, we;=<;a nj we.hSu'

40



ú.Kldêm;s jd¾;dj

udf.a ú.Kkh ;=<§ yÿkd.;a jeo.;a ú.Kk fidhd.ekSï" m%Odk wNHka;r md,k ÿ¾j,;d yd wfkl=;a

lreKq ms<sn|j md,kh lrkq ,nk md¾Yjhka oekqj;a lrk ,§'

2' fjk;a ffk;sl yd kshduk wjYH;d ms<sn| jd¾;dj

2018 wxl 19 ork cd;sl ú.Kk mkf;a my; i|yka wjYH;djhka iïnkaOfhka úfYaI m%;smdok we;=,;a

fõ'

² 2018 wxl 19 orK cd;sl ú.Kk mkf;a 12 ^w& j.ka;sfha i|yka wjYH;djka wkqj ú.Kkh i|yd

wjYH ish¨ f;dr;=re iy meyeÈ,s lsÍï ud úiska ,nd.kakd ,o w;r" udf.a mÍlaIKfhka fmkS hk

wdldrhg ksis uQ,H jd¾;d uKav,h úiska mj;ajdf.k f.dia ;snq‚'

² 2018 wxl 19 orK cd;sl ú.Kk mkf;a 6 ^1& ^wE& ÎII& j.ka;sfha i|yka wjYH;djh wkqj uKav,h

úiska bÈßm;a lrk ,o uQ,H m%ldYk bl=;a j¾Ih iuÕ wkqrEm fõ'

² 2018 wxl 19 orK cd;sl ú.Kk mkf;a 6 î& ^wE& îv& j.ka;sfha i|yka wjYH;djh wkqj bl=;a

j¾Ifha§ ud úiska isÿlrk ,o ks¾foaYhka bÈßm;a lrk ,o uQ,H m%ldYkj, we;=<;aj we;'

wkq.ukh lrk ,o l%shdud¾. iy ,nd .kakd ,o idlaIs u; yd m%udKd;aul lreKqj,g iSud lsÍu ;=<" my;

i|yka m%ldY lsÍug ;rï lsisjla udf.a wjOdkhg ,la fkdùh'

² 2018 wxl 19 orK cd;sl ú.Kk mkf;a 12 ^wE& j.ka;sfha i|yka wjYH;djh wkqj uKav,fha md,l

uKav,fha hï idudðlfhl=g uKav,h iïnkaOù hï .súiqula iïnkaOfhka iDcqj fyda wkHdldrhlska

idudkH jHdmdßl ;;ajfhka neyerj iïnkaOhla we;s nj'

² my; lreKq yereKq úg 2018 wxl 19 orK cd;sl ú.Kk mkf;a 12 ^B& j.ka;sfha i|yka wjYH;djh

wkqj hï wod, ,sÅ; kS;shlg fyda uKav,fha $ wêldßfha md,l uKav,h úiska ksl=;a lrk ,o

fjk;a fmdÿ fyda úfYaI úOdkj,g wkql+, fkdjk f,i l%shd lr we;s nj'

41



ú.Kldêm;s jd¾;dj

kS;sÍ;s$ úOdkhgfhduqj úia;rh

^w& 1995 wxl 15 ork Y%S ,xld .sKqï yd ú.Kk m%ñ;

mk; - 12^1&^wd&^v&j.ka;sh

Y%S ,xld l¾udka;" jd‚c yd l¾udka; uKav,

iïfï,kh úiska bÈßm;a lrkq ,nk kïj,ska

uQ, uKav,hlska f;dard .kq ,nk ;eke;af;l=

uKav,fha idudðl;ajh i|yd m;a l< hq;=

jqjo" iïfï,kh úiska tu kï bÈßm;a fkdlsÍu

fya;=fjka fï olajd tu idudðlhd m;a lr

fkd;snq‚'

^wd& 1995 wxl 15 ork Y%S ,xld .sKqï yd ú.Kk m%ñ;

mk; - 12^1&^wd&^vii& j.ka;sh

.sKqï" l<uKdlrKh fyda jHdmdr mßmd,k wxY"

mSG iy mYapd;a Wmdê wdh;k ksfhdackh lsÍu

i|yd 1978 wxl 16 ork úYaj úoHd,mk; u.ska

msyssgqjk ,o úYaj úoHd, m%;smdok fldñIka iNdj

úiska kï lrkq ,nk ;eke;a;ka ;=kafofkl=f.ka

iukaú; uQ, uKav,hlska f;dard .kq ,enQ tla

;eke;af;la uKav,fha idudðl;ajh i|yd m;a

l< hq;= jqjo"fï olajd tu idudðlhd m;a lr

fkd;snq‚'

^we& pl%f,aL wxl mSBã$12 - hy md,kh i|yd rdcH

jHdmdr ud¾f.damfoaY - fÊo wxl 9'6

úêu;a ld¾hidOk we.hSfï moaO;shla y÷kajd §

fkd;snq‚'

^wE& pl%f,aL wxl mSBã$12 - hy md,kh i|yd rdcH

jHdmdr ud¾f.damfoaY - fÊo wxl 9'14

uKav,h úiska ú.‚; Èkh f;la l%shdmámdá

w;afmd;la wkqu; lr fkd;snq‚'

^b& rdcH uQ,H pl%f,aL wxl 01$2014 - fÊo wxl 4 uKav,h úiska pl%f,aL Wmfoia m%ldrj 2018

j¾Ih i|yd jd¾Isl l%shdldÍ ie,eiau ms<sfh,

lr fkd;snq‚'

42



ú.Kldêm;s jd¾;dj

² 2018 wxl 19 orK cd;sl ú.Kk mkf;a 12 ̂ W& j.ka;sfha i|yka wjYH;djh wkqj uKav,fha n,;,"

l¾;jH iy ld¾hhkag wkql+, fkdjk f,i lghq;= lr we;s nj'

² 2018 wxl 19 orK cd;sl ú.Kk mkf;a 12 ^W!& j.ka;sfha i|yka wjYH;djh wkqj uKav,fha

iïm;a iliqrejï f,i" ld¾hlaIu f,i iy M,odhS f,i ld,iSudjka ;=< wod< kS;sÍ;s j,g wkql+,j

m%iïmdokh lr Ndú;d lr fkdue;s nj

3' fjk;a lreKq

^w& ld¾hd, f.dvke.s,af,a m<uq uy, ld¾hd, lghq;= i|yd Ndú;d lsÍug uKav,h úiska isf,daka

nhsn,a yjqia iuÕ 2017 cQ,s 01 Èk isg l%shd;aul jk mßÈ j¾I 04 l l=,S .súiqulg t<U ;snqKq w;r

iudf,daÑ; j¾Ih i|yd l=,sh f,i re' 4"149"492 la f.jd ;snq‚' flfia jqjo" wfmalaIs; wruqK i|yd

tu uy, fhdod .ekSug uKav,h wfmdfydi;a ù ;snqKq w;r ld¾hd,fha wNHka;r b¢lsÍï fï olajd

wdrïN lr fkd;snqKq nj ksÍlaIKh úh'

^wd& uKav,h i|yd l<uKdlrK f;dr;=re moaO;shla wOHhkh" ie,iqï lsÍu" ixj¾Okh yd l%shd;aul

lsÍu i|yd 2016 cQks 03 Èk Y%S ,xld .sKqï yd ú.Kk m%ñ; iólaIK uKav,h úiska f;dr;=re yd

ikaksfõok ;dlaIK ksfhdað; wdh;kh iuÕ wjfndaO;d .súiqula w;aika lr ;snqKo" th fï olajd

l%shd;aul lr fkd;snq‚'

^we& ld¾hidOkh

1995 wxl 15 ork Y%S ,xld .sKqï yd ú.Kk m%ñ; mk; wkqj" uKav,fha m%Odk l¾;jH jkafka"

ksYaÑ; jHdmdr wdh;k uÕska Y%S ,xld .sKqï yd ú.Kk m%ñ;sj,g wkql+,j l%shdlrk njg wëlaIKh

lsÍuhs' fï iïnkaOfhka my; i|yka ksÍlaIK lrkq ,efí'

43



ú.Kldêm;s jd¾;dj

î& ksYaÑ; jHdmdr wdh;k m%udKh y÷kd .ekSug uKav,h úiska WÑ; hdka;%Khla y÷kajd § fyda

l%shd;aul lr fkd;snq‚' 2007 wxl 07 ork kj iud.ï mk; n,d;aul ùu;a iuÕ iud.ïj,

.sKqï bÈßsm;a lsÍfï wjYH;djhla fkd;snQ neúka fm!oa.,sl uQ,H iud.ïj, uQ,H f;dr;=re

,nd .ekSug fkdyels úh' tu ksid iud.ï frðiag%d¾jrhdf.ka f;dr;=re ,nd.ekSug fkdyels

jQ nj uKav,h úiska ú.Kkhg oekqïfok ,§'

îi& 2014 j¾Ifha isg 2018 j¾Ih olajd uQ,H m%ldYk iïnkaOj ú.Kkh úiska b,a,Sï l< f;dr;=re

iemhSu i|yd .súiqï.; .dia;=j re' 75"000 ¬jeÜ nÿ iy i;H úhou m%;smQrKh lsÍfï moku

u; uKav,h úiska wNHka;r ú.Kljreka iuÕ .súiqulg t<U ;snq‚' tu f;dr;=re 2019

uehs 09 Èk bÈßm;a l<o" th wfmalaIs; uÜgug fkdùh' l<uKdlrK f;dr;=re moaO;shla

fkdue;sùu fya;=fjka m%Odk fufyhqï lghq;=j,g wod, úYaf,aIKhka i|yd wjYH f;dr;=re

uKav,h i;=j fkdmej;=Kq nj ksÍlaIKh úh'

îii& uKav,h úiska iuyr ksYaÑ; jHdmdr wdh;k iïnkaOfhka fï jkúg;a ikaksfõokh lr ;snQ

fidhd.ekSï iïnkaOj miqúmrï lghq;= isÿ lr fkd;snq‚' tu ksÍlaIKj,g wkql+,ùu yqfola

Tjqkaf.a leue;a; u; isÿ jk nj;a" wod, wdh;k úiska m%;spdr oelaùu ffO¾hu;a lsÍu ;=<ska

wkql+,ùï j¾Okh lsÍug Tjqkaj fm<Uùfï jl% ñkqula f,i m%;sfmdaIK fmdaru y÷kajd §

;snqKo" tu m%;sfmdaIK fmdaru i|yd ksYaÑ; jHdmdr wdh;k úiska m%;spdr oelaùu wksjd¾h

fkdjk nj uKav,h úiska ú.Kkhg oekqïfok ,§'

^wE& ld¾h uKav,h l<ukdlrKh

î& 2019 ud¾;= 31 Èkg uKav,fha mqrmamdvq 11 la mej;s w;r bka mqrmamdvq 08 la fcHIaG uÜgfï

mqrmamdvq úh'

44



îi& óg wu;rj" uKav,fha wOHlaI ckrd,a ;k;=r 2019 wfma%,a 24 Èk isg mqrmamdvq úh' flfia

jqjo mj;sk jegqma mßudKh ;dlaI‚l oekque;s fcHIaG jr,;a .KldêldÍjrfhl= i|yd

fj<|mf,a mj;sk jegqmg jvd my< uÜgula neúka ta hgf;a tu ;k;=r i|yd iqÿiq

whÿïlrejl= n|jd .ekSug fkdyels ù we;s nj uKav,h úiska ú.Kkhg oekqïfok ,§'

îii& uKav,fha wkqu; iaÓr ld¾h uKav,h hgf;a fcHIaG uÜgfï ;k;=re 04 la i|yd fldka;%d;a

mokñka n|jd.ekSï isÿ lr ;snq‚

îv& l<uKdlrK fiajd fomd¾;fïka;=fõ wkque;shg mßndysrj fldka;%d;a mokñka n|jd.kakd ,o

ks,OdÍka fofofkl=g by< jegqmla iy fjk;a m%;s,dN uKav,h úiska f.jd ;snq‚' fuu iaÓr

ld¾h uKav,h i|yd wkqu; jegqma mßudKh hgf;a wjYH w;aoelSï iys; ;dlaI‚l oekque;s

fcHIaG jr,;a .KldêldÍjreka wOHlaI ckrd,a iy ksfhdacH wOHlaI ckrd,a ;k;=re i|yd

n|jd .ekSug fkdyels neúka fuu ;k;=re i|yd fldka;%d;a mokug n|jd.ekSñ isÿlrk ,o

nj uKav,h úiska ú.Kkhg oekqïfok ,§'

w;aika lrk ,§

ví,sõ'ms'is' úl%ur;ak

ú.Kldêm;s

45



uQ,H ;;a;aj m%ldYkh

Èkg 31-foie-18 31-foie-17 igyk re' re'

j;alï

cx.u fkdjk j;alï

foam<" msßh; yd WmlrK 3 14,392,976 24,567,695;ekam;= 4 6,979,736 6,979,736 21,372,712 31,547,431

cx.u j;alï

f;d. 5 698,514 516,831,eìh hq;= oE 6 3,029,089 3,376,423uqo,a iy uqo,a iudk oE 7 39,328 7,927,900 3,766,931 11,821,154uq¿ j;alï 25,139,643 43,368,585

j.lSï

cx.u fkdjk j.lSï

ú,ïì; wdodhï - rdcH m%odk 8 18,653,237 30,256,006ksYaÑ; m%;s,dN j.lSï 9 1,187,774 1,291,425 19,841,011 31,547,431

cx.u j.lSï

ú,ïì; wdodhï - rdcH m%odk 10 - 1,124,759ú,ïì; wdodhï - IFIAR jevuq¿j - 6,719,098f.úh hq;= oE 11 5,298,632 3,977,297 5,298,632 11,821,154uq¿ j.lSï 25,139,643 43,368,585

49 jk msgqfõ isg 55 msgqj olajd uQ,H m%ldYk i|yd igyka fuu uQ,H m%ldYkhkays ixl,ks; fldgils'

fuu uQ,H m%ldYk ms<sfh, lr bÈßm;a lsÍu i|yd YS% ,xld .sKqïlrK yd ú.Kk m%ï;s ióCIK uKav,fha idudðlhska j.lsj hq; =fõ'

fuu uQ,H m%ldYk uKav,h úiska wkqu; lr Tjqka fjkqfjka w;aika lrk ,oafoa

iNdm;s idudðl

wOHCI ckrd,a wOHCI ûQ,H yd mßmd,k&Èkh( 2019 ckjdß 29

46



uQ,H ld¾hidOkh yd wfkl=;a úia;S¾K wdodhï ms<sn| m%ldYkh

foieïn¾ 31 Èfkka wjika jQ j¾Ih i|yd 2018 2017 igyk re' re'

wdodhu

rdcH m%odk 12 94,138,101 86,852,282wvql,d( YS% ,xld jr,;a .KldêldÍ wdh;khg

,ndÿka m%odk 4,000,000 2,500,000 90,138,101 84,352,282

fufyhqï úhoï

uKav, idudðl §ukd (1,360,500) (1,253,250)ú.Kljrekaf.a mdßY%ñl 13 (193,200) (160,000)ld¾h uKav, msßjeh 14 (44,084,317) (42,351,100)bkaOk iy ,sysis øjH (1,869,995) (1,659,290)mqj;am;a ksfõok (551,356) (435,225)l=,S yd f.dvke.s,s fiajd .dia;= (11,692,318) (11,191,842)laIh iy l%ulaIh úhoï 3 (10,174,715) (9,769,265)úÿ,s úhoï (1,304,175) (1,391,243)iudf,daplhska i|yd jQ jD;a;Sh .dia;= (2,438,000) (1,920,000)wka;¾cd;sl idudðl;ajhka (2,595,809) (1,778,911)fmd;a yd jdr iÕrd (1,341,583) (1,186,311)cd;Hka;r .uka (4,675,184) (3,994,965)mqyqKqj yd ixj¾Okh (2,402,223) (982,649)n,m;% yd rlaIK (1,014,334) (1,005,800),sms øjH (677,056) (659,804)fjk;a mßmd,k úhoï 15 (3,763,336) (4,612,627) - - fjk;a úia;S¾K wodhï

ksYaÑ; m%;s,dN j.lSï h,s .Kkh lsÍfuka ,dNh $ ^mdvqj& 19,574 (454,840)

ksYaÑ; m%;s,dN j.lSï h,s .Kkh lsÍug wod, rcfha m%odk (19,574) 454,840 - -j¾Ifha Y=oaO w;sßla;$^ysÕh& - -


47



Y=oaO j;alï fjkiaùu ms<sn| m%ldYkh

iuqÉÑ; wruqo,

re'

2016 foieïn¾ 31 Èkg fYaIh -

j¾Ifha Y=oaO w;sßla;h$^ysÕh& -


j¾Ifha Y=oaO w;sßla;h$^ysÕh& -



48



uqo,a m%jdy m%ldYkh

foieïn¾ 31 Èfkka wjika jQ j¾Ih i|yd 2018 2017 igyk re' re'

fufyhqï ls%hdldrlï j,ska ,o uqo,a m%jdyh

j¾Ifha Y=oaO w;sßla;h$^ysÕh& - -.e,mSï¦

j¾Ih ;=< ,o rdcH m%odk 81,391,000 78,656,000uq¿ úia;S¾K wdodhïj,g udrel, ú,ïNS; rdcH m%odk 12 (94,118,527) (87,307,122)cx.u fkdjk j;alï f,i ,enq m%odkhka - (1,575,000)laIh ùï 3 10,174,715 9,769,265ld¾hd, WmlrK bj;alsÍfï§ jQ w,dNh 3 1mdßf;daIsl wruqof,a wdfhdackfhka ,o fmd<sh (425,339) (455,461)ksYaÑ; m%;s,dN j.lSï 14.1 696,349 1,184,967

ldrl m%d.aOkh fjkiaùug fmr úhoug jeä

wdÞhu $ ^wdÞhug jeä úhou& (2,281,799) 272,650

l=,S ;ekam;= ^jeäùu&$wvqùu - (100,000)f;d. ^jeäùu&$wvqùu (181,683) 60,034,eìh hq;= uqo,a ^jeäùu&$wvqùu 347,335 (198,757)f.úh hq;= uqo,a jeäùu$^wvqùu& 1,321,334 402,471IFIAR ióCIK jev uq¿j i|yd ,o ,shd mÈxÑ .dia;= (6,719,098) 6,719,098fufyhqï ls%hdldrlï j,ska ,o Y=oaO uqo,a m%jdyh (7,513,911) 7,155,496

wdfhdack ls%hdldrlï j,ska ,o uqo,a m%jdyh

foam<" msßh; yd WmlrK ñ,§ .ekSï - (1,793,824)mdßf;daIsl wruqof,a wdfhdackh (800,000) -mdßf;daIsl wruqof,a$wdrËs; fiamamqfõ wdfhdackfhka ,o fmd<sh 425,339 455,461Y=oaO uqo,a m%jdyh (7,888,572) 5,817,133

uq,H ls%hdldrlï j,ska ,o uqo,a m%jdyh - -

uqo,a iy uqo,a yd iudk oE Y=oaO jeäùu$^wvqùu& (7,888,572) 5,817,133jir wdrïNfha uqo,a iy uqo,a yd iudk oE 7,927,900 2,110,767jir wjidkfha § uqo,a iy uqo,a yd iudk oE 7 39,328 7,927,900


49



uQ,H m%ldYkj,g igyka

1' ixia:dms; f;dr;=re

2018 foieïn¾ 31 Èfkka wjika jQ j¾Ih i|yd YS% ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,fha uQ,H m%ldYk ksl=;a lsÍu i|yd 2019 ckjdß 29 jk Èk mej;s /iaùfï§ uKav,fha idudðlhskaf.a fhdackdj,shlska wkqu; lrk ,§' YS% ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h 1995 wxl 15 ork YS% ,xld .sKqï yd ú.Kk m%ñ;s mk; u.ska ia:dms; lrk ,o jHjia:dms; uKav,hls'

1995 wxl 15 ork YS% ,xld .sKqï yd ú.Kk m%ñ;s mkf;a úêúOdk m%ldrj ksYaÑ; jHdmdr jHjidhkaf.a uQ,H m%ldYk ms<sfh, lsÍu" bÈßm;a lsÍu yd ú.Kkh lsÍfï § YS% ,xld .sKqï m%ñ;s yd ú.Kk m%ñ;sj,g wkql+,ùu wëCIKh lsÍu uKav,fha ld¾hNdrh fõ'

2018 foieïn¾ 31 Èkg iaÓr moku u; fiajlhska 14 fofkl=" fldka;%d;a moku u; fiajlhska 5 fofkl= yd ;djld,sl moku u; fiajlhska 2 fofkl= uKav,h úiska fiajfha fhdojd ;sìks' ^2017 foieïn¾ 31 Èkg iaÓr fiajlhska 15 la" fldka;%d;a moku u; fiajlhska 6 la iy ;djld,sl moku u; fiajlhska 1 flfkl= úh'&

2' jeo.;a .sKqïlrK m%;sm;a;s

uQ,H m%ldYk ms<sfh< lsÍfï moku

uKav,fha uQ,H m%ldYk" fM;sydisl msßjeh yd WmÑ; moku u; .sKqï ieliSu i|yd jQ rdcH wxYfha .sKqï m%ñ;s j,g wkql+,j ilia flf¾'

uQ,H m%ldYk" wLKav meje;au mokï lrf.k ms<sfh, lrk w;r .sKqï m%;sm;a;s ld,mßÉfPoh mqrdu h:dkqrEmSj Ndõ;hg .kq ,efí'

jd¾;dlrk Èkfhka miq isÿ jQ isoaëka

uQ,H ;;aa;ajh ms<sn| m%ldYkfha Èkfhka miq isÿ jQ ish¿u m%udKd;aul isoaëka i,ld n,k w;r wjYHjk mßos fhda.H .e,mSï fyda fy<sorõ lsÍï uQ,H m%ldYkhkag we;=<;a flf¾'

foam<" msßh; yd WmlrK foam<" msßh; yd WmlrK"

tAjdfha msßjefhka iuqÉÑ; lAIh wvq l, w.hg olajkq ,efí' j;alïj, ;lafiare lrk ,o m%fhdackj;a Ôú; ld,h ;=< ir, ud¾. l%uh hgf;a laIhùï uQ,H ld¾hidOkh ms<sU| m%ldYkhg wh flf¾'

úia;rh ;lafiare lrk ,o

m%fhdackj;a Ôú; ld,h fudag¾ jdyk j¾I 5 ld¾hd, WmlrK j¾I 4 .Dy NdKAv iy iúlsÍï j¾I 6-10 fmd;am;a yd m%ldYk j¾I 3

ñ,g .;a udifha§ mQ¾K laIh .Kkh lrk kuq;a úl=Kk udihg laIh .Kkh fkdlr" ñ,§ .;a j¾IfhaoS yd úl=Kk ,o j¾IfhaoS mdúÉÑ lrk ,o ld,h u; mokïj laIh m%;smdokh flf¾'

fmd;am;a yd iÕrd yer jákdlu re' 7"500$- g wvq ish¿u whs;uhka" .sKqïlrK m%ñ;s" ú.Kk m%ñ;s yd jákdlu re' 1"000$- g jeä fkdjk wfkl=;a m%ldYk" ñ,g .;a j¾Ifha úhoula f,i i,lkq ,efí'

f;d. f;d. w.h lrkafka msßjeh

iy Y=oaO Wm,íê jákdlfuka wvq w.hhgh' f;d. msßjeh ;SrKh lrkafka m%:ufhka ,eîï m%:ufhka ksl=;a lsÍfï ^FIFO& moku wkqjh'

,eìh hq;= oE ish¿u ,eìh hq;= oE tAjd

Wm,íê fõ hehs weia;fïka;=.; w.hg olajk w;r" wjYHjk mßos uQ,H m%ldYk j, fnd,a iy wvudk Kh i|yd fjkalsÍï lrkq ,efí'

uqo,a yd uqo,a iudk oE nexl=fõ iy w;e;s uqo,a

iy l,amsfrk Èk f;la we;s fláld,Sk ;ekam;=" tAjdfha msßjehg oelafõ'

uqo,a m%jdy m%ldYkh i|yd uqo,a iy uqo,a iudk oE iukaú; jkqfha w;e;s uqo,a iy nexl= ;ekam;=j,ska nexl= whsrd ys,õ lsÍfuks'

f.úh hq;= oE f.úh hq;= oE i|yd j.lSï"

f.ùug n,dfmdfrd;a;= jk uqo,a iy uqo,a iudk oE j, jákdlug oelafõ'

ksYaÑ; m%;s,dN msßjeh uQ,H ;;a;aj m%ldYkfha

y÷kdf.k we;s 1983 wxl 12 ork fiajl mdßf;daIsl f.ùï mk; hgf;a f.úh hq;= mdßf;daIsl i|yd jQ ksYaÑ; m%;s,dN j.lSu" ksYaÑ; m%;s,dN j.lSfï j¾;udk w.h fmkakqï lrhs' ish¨ wdhq.Kl ,dNhka iy w,dNhka uq,H ld¾h idOkh yd fjk;a úia;S¾K wdodhï m%ldYkfha y÷kd.efka'

rdcH m%odk YS% ,xld rcfha uyd

NdKAvd.drfhka ,o rdcH m%odk wdodhula f,i y÷kd.kafka wod< úhou y÷kd.kq ,nk ld,mßÉfþofha§uh' bÈß ld,mßÉfþohka ;=< úhoula jk j;alï w;am;a lr.ekSu i|yd Ndú;d lrkq ,nk rdcH m%odk ú,ïì; wdodhï f,i y÷kd.kq ,efí' uqo,a iy uqo,a yd iudk oE we;=¿ wfkl=;a j;alï j,ska j.lSï ^,enqKq rdcH m%odk j,g wod< j.lSï yer& wvq l, úg ksfhdackh jk rdcH m%odk j.lSï f,i y÷kd.kq ,efí'

50




3' foam<" msßh; yd WmlrK fudag¾ jdyk ld¾hd, WmlrK ,S nvq iy iúlsÍï mqia;ld, fmd;a uq¿ tl;=j

Èkg 2018 foie' 31 2017 foie' 31 2018 foie' 31 2017 foie' 31 2018 foie' 31 2017 foie' 31 2018 foie' 31 2017 foie' 31 2018 foie' 31 2017 foie' 31

re' re' re' re' re' re' re' re' re' re'

msßjeh

j¾Ih wdrïNfha fYaIh 51"160"000 51"160"000 12"507"865 8"983"997 11"496"914 11"155"887 3"198"399 3"190"899 78"363"178 74"490"783

tl;= lsÍï - - - 3"552"858 - 341"027 - 7"500 - 3"901"385

bj;a lsÍï - - ^174"654& ^28"990& ^76"501& - - - ^251"155& ^28"990&

udre lsÍï - - - - - - - - - -

j¾Ih wjidkfha fYaIh 51"160"000 51"160"000 12"333"211 12"507"865 11"420"413 11"496"914 3"198"399 3"198"399 78"112"022 78"363"178

iuqÉÑ; laIh

j¾Ih wdrïNfha fYaIh 32"042"665 23"610"665 8"316"247 7"418"484 10"273"314 9"888"950 3"163"257 3"137"108 53"795"483 44"055"206

j¾Ih ;=< laIh úhoï 8"432"000 8"432"000 1"397"420 952"372 320"267 358"744 25"028 26"149 10"174"715 9"769"265

bj;a lsÍï u; laIh - - ^174"652& ^28"989& ^76"500& - - - ^251"152& ^28"989&

udre lsÍï - - - ^25'620& - 25"620 - - - -

j¾Ih wjidkfha fYaIh 40"474"665 32"042"665 9"539"015 8'316"247 10"517"081 10"273"314 3"188"285 3"163"257 63"719"046 53"795"483

j¾Ih wjidkfha

,shd wvql, w.h 10"685"335 19"117"335 2"794"196 4"191"618 903"331 1"223"600 10"114 35"142 14"392"976 24"567"695

51




Èkg 2018 foie 31 2017 foie 31 re' re'

4. ;ekam;= ^cx.u fkdjk& l=,S ;ekam;= 6,879,736 6,879,736 wdrlaIl fiamamq ;ekam;= 100,000 100,000 6,979,736 6,979,736

5. f;d. ,sms øjH 698,514 516,831

6. ,eìh hq;= oE bÈßhg l< f.ùï 2,739,670 2,899,773 WmfoaYljrhdg fldgia jYfhka f.ùu 259,419 - ;ekam;= 30,000 30,000 bÈßhg l< f.ùï - IFIAR 12 jk ióËK jevuq¿j - 446,650 3,029,089 3,376,423

7. uqo,a iy uqo,a iudk oE nexl=fõ iy w;e;s uqo,a 39,328 484,452 nexl=fõ we;s uqo, - IFIAR 12 jk ióËK jevuq¿j g iïnkaê; - 7,443,448 39,328 7,927,900

7.1 Y%S ,xld .sKqï yd ú.Kk m%ñ; ióCIK uKav,h 2018 fmnrjdß udifha§ Y%S ,xldfõoS meje;ajQ iajdëk ú.Kk kshdulhskaf.a cd;Hka;r ixi|fha ÎFIAR) 12 jk ióËK jevuq`Mj i|yd i;aldrl wdh;kh jYfh-ka lghq;= l,dh' wjidk wdodhï iy úhoï igyk 16 ys m%;sìïnkh fõ'

8. ú,ïì; wdodhï - rdcH m%Odk ^cx.u fkdjk& j¾Ih wdrïNfha fYaIh 30,256,006 37,208,854 cx.u fkdjk j;alï w;am;a lr.ekSu i|yd - ,enqKq yd jehl, úfYAI Odß;d whjefha wruqo,a - 532,561 cx.u fkdjk j;alï w;am;a lr.ekSu i|yd ,enqKq yd jehl, m%odk - 1,793,824 cx.u fkdjk j;alï f,i ,enqKq rdcH m%odk - 1,575,000 ;ekam;= jeäùu ^cx.u fkdjk& - 100,000 mdßf;daIsl wruqof,ys wdfhdackh l, ,enqKq m%odk 800,000 - j¾Ih i|yd laIh yd l%ulaIh úhoï (10,174,715) (9,769,265) mdßf;daIsl wruqof,ka ,enq fmd<sh 425,339 455,461 ld¾hd, WmlrK bj;alsÍfï§ jQ w,dNh (3) (1) ksYaÑ; m%;s,dN j.lSï j, j¾Ih ;=< m%;smdok (1,121,689) (1,640,428) j¾Ih wjidkfha fYaIh 20,184,938 30,256,006 ú,ïì; wdodhï j,ska- rdcH m%odk ^cx.u& j,ska udre lsÍï (1,531,701) - 18,653,237 30,256,006

ksfhdackh jkafka foam< msßh; yd WmlrK 14,392,976 24,567,695 ;ekam;= ^cx.u fkdjk& 6,979,736 6,979,736 mdßf;daIsl wruqof,a w;sßla;h $ ^mdßf;daIsl fjkalsÍï& (1,187,774) (1,291,425) 20,184,938 30,256,006

ú,ïì; wdodhï j,ska- rdcH m%odk ^cx.u& j,ska udre lsÍï (1,531,701) - 18,653,237 30,256,006

52





9. ksYaÑ; m%;s,dN j.lSï j¾Ih wdrïNfha fYaIh 6,358,156 4,717,728 j¾Ih ;=< m%;smdok 613,847 696,832 j¾Ih i|yd fmd<sh 527,415 488,756 wdhq.Kl ,dN$mdvq (19,574) 454,840 7,479,844 6,358,156

j¾Ih ;=< f.ùï (2,432,051) - 5,047,793 6,358,156 mdßf;daIsl wruqo, îgyka 9'1& (4,022,968) (5,066,731) 1,024,825 1,291,425 f.úhhq;= mdßf;daIsl f.ùïj, Wmhkúg f.ùfï noao 162,949 - j¾Ih wjidkfha fYaIh 1,187,774 1,291,425

m%;smdokfha j¾;udk jákdlu .Kkh lsÍfï§ my; i|yka Wml,amk Ndú;d lr we;'

wfmaCIs; fõ;k jeäùu 10% 10% jÜgï$fmd,S wkqmd;h 12.23% 12.11% fiajl msßjegqï wkqmd;h 9% 9%

9.1 mdßf;daIsl wruqo, j¾Ih wdrïNfha fYaIh 5,066,731 4,611,270 j¾Ih ;=< isÿlrk ,o wdfhdack 800,000 - j¾Ih ;=< ,enqKq fmd<sh 425,339 455,461 j¾Ih ;=< lrk ,o f.ùï (2,269,102) - j¾Ih wjidkfha fYaIh 4,022,968 5,066,731

10. ú,ïì; wdodhï - rdcH m%Odk ^cx.u& j¾Ih wdrïNfha fYaIh 1,124,759 2,290,471 f;d. iy ,eìh hq;= oE j, jeäùï$^wvqùï& (165,651) 138,724 uqo,a iy uqo,a yd iudk oE j, jeäùï$^wvqùï& (7,888,572) 5,817,133 ú,ïì; wdodhï iy f.úh hq;= oE j, ^jeäùï&$wvqùï 5,397,764 (7,121,569) j¾Ih wjidkfha fYaIh (1,531,701) 1,124,759 ú,ïì; wdodhï - rdcH m%odk ^cx.u fkdjk& j,g udre lsÍï 1,531,701 - - 1,124,759

ksfhdackhjkafka f;d. 698,514 516,831 ,eìh hq;= oE 3,029,089 3,376,423 uqo,a iy uqo,a yd iudk oE 39,328 7,927,900 wvql,d( ú,ïì; wdodhï-IFIAR 12 jk ióCIK jevuq¿j - (6,719,098) wvql,d( f.úh hq;= oE (5,298,632) (3,977,297) j¾Ih wjidkfha fYaIh (1,531,701) 1,124,759 ú,ïì; wdodhï - rdcH m%odk ^cx.u fkdjk& j,g udre lsÍï 1,531,701 - - 1,124,759

53





11. f.úh hq;= oE

ú.Kljrekaf.a mdßY%ñl 320,000 320,000 YS% ,xld jr,;a .KldêldÍ wdh;khg f.úh hq;= m%odk 2,000,000 1,250,000 iudf,daplhska i|yd f.úh hq;= jD;a;Sh .dia;= 735,000 260,000 f.úh hq;= ld¾h uKav, Èß §ukd 949,000 1,014,000 fjk;a f.úh hq;= oE 1,294,632 1,133,297 5,298,632 3,977,297


12. rdcH m%odk

j¾Ih ;=< ,enqKq rdcH m%odk 81,391,000 78,656,000 cx.u fkdjk j;alï f,i ,enqKq rdcH m%odk - (1,575,000) ;ekam;= jeälsÍu i|yd fhojQ m%odk - (100,000) mdßf;daIsl wruqof,ys wdfhdackh l, ,enqq m%odk (800,000) - m%d.aOk úhoï i|yd fhojQ m%odk - (1,793,824) Y=oaO cx.u j;alï i|yd jeh l, m%odk 2,656,459 1,165,713 j¾Ih i|yd laIh iy l%ulaIh úhoï 10,174,715 9,769,265 mdßf;daIsl wruqo,ska ,enq fmd<sh (425,339) (455,461) ld¾hd, WmlrK bj;alsÍfï§ jQ w,dNh 3 1 j¾Ih i|yd ksYaÑ; m%;s,dN j.lSï 1,141,262 1,185,588 uQ,H ld¾hidOkh ms<sn| m%ldYkfha oelafjk m%odk 94,138,101 86,852,282 wfkl=;a úia;S¾K wdodhï ;=< ±lafjk ksYaÑ; m%;s,dN j.lSï

h,s .Kkh lsÍu iïnkaO m%odk (19,574) 454,840 uqo,a m%jdy m%ldYfha ±lafjk uq¿ úia;S¾K

wdodhïj,g udre lrk ,o uq¿ m%odkhka 94,118,527 87,307,122

13. ú.Kljrekaf.a mdßY%ñl

j¾Ifha úhoï 160,000 160,000 miq.sh jif¾ ^wê&$W!k fjka lsÍï 33,200 - 193,200 160,000

54




foieïn¾ 31 jk Èfkka wjika jq j¾Ih i|yd 2018 foie 31 2017 foie 31 re' re'

14. ld¾h uKav, msßjeh

ld¾h uKav, mdßY%ñl 21,858,386 19,208,809 fiajl w¾:idOl wruqo, 2,780,709 2,519,477 fiajd kshqla;hkaf.a Ndrldr wruqo, 695,177 565,502 ksYaÑ; m%;s,dN j.lSï îgyk 14'1& 715,923 730,127 jdyk l=,S iy ßhÿre jegqma 1,218,240 1,512,489 ld¾h uKav, Èß §ukd 12,002,683 12,168,000 fi!LH rlaIKh 483,101 518,379 ld¾h uKav, Y=NidOkh 780,029 849,060 fjk;a ld¾h uKav, m%;s,dN 3,550,068 4,279,256 44,084,317 42,351,100

14.1 ksYaÑ; m%Ó,dN j.lSï

j¾Ih i|yd .dia;= 613,847 696,832 j¾Ih i|yd Y=oaO fmd<sh 102,076 33,295 715,923 730,127

fjk;a úia;S¾K wodhï f,i fy<sorõl, wdhq>Kl ,dN$w,dN (19,574) 454,840 uqo,a m%jdy m%ldYkfhys fy,sorõ l, ksYaÑ; m%;s,dN j.lSï 696,349 1,184,967

15. fjk;a mßmd,k úhoï

j¾Isl jd¾;d 397,605 357,002 mß>kl kv;a;= úhoï 104,385 180,508 WmlrK kv;a;= úhoï 154,360 231,060 ÿrl:k úhoï 764,274 658,273 jdyk kv;a;= úhoï 881,546 1,614,599 ld¾hd, úhoï 401,445 501,432 f,alï .dia;= 90,000 - ffk;sl yd jD;a;shfõ§ .dia;= 128,628 308,383 wNHka;r ú.Kk .dia;= 170,000 170,500 fjk;a 671,093 590,870 3,763,336 4,612,627

55




foieïn¾ 31 jk Èfkka wjika jq j¾Ih i|yd 2018 foie 31 2017 foie 31 re' re'

16. IFIAR 12 jk ióCIK jevuq¿j 2018 - wdodhï iy úhoï

wdodhï iyNd.sjkakkaf.a .dia;= 11,584,015 - NdKavd.dr wruqo,a 1,175,000 - b,aÆúg ,efnk ;ekam;= fmd,sh 60,924 - 12,819,939 -

úhoï isoaê l<uKdlrk .dia;=j 1,099,414 - jevuq¿j meje;ajQ ia:dkh yd iïnkaO úhoï 4,851,312 - Y%jH oDIH WmlrK yd iïnkaO úhoï 2,201,410 - fjk;a 3,502,217 - 11,654,353 - úhoug jeä wdÞhu 1,165,586 wvql,d( NdKavd.drhg wdmiq ÿka w;sßla; wruqo,a (1,165,586) - - -

17. m%d.aOk j.lSï j,g ne|Sï 2017 ckjdß 01 jk Èk isg l=,shg .kakd ,o kj mßY%fha wNHka;r ie,iqï yd bÈlsÍï lgqhq;= isÿlsÍ i|yd

uKav,h úiska wkque;sh ,nd § ;snqKs' flfia fj;;a fï i|yd fï jkf;la j.lSï j,g ne|Sï t<ö fkd;sìKs' ^2017 foieïn¾ 31 Èkg - lsis;a ke;'&

18. iïnkaê; md¾Yj .Kqfokq 2018 meje;ajQ iajdëk ú.Kk kshdulhskaf.a cd;Hka;r ixi|fha 12 jk ióCIK jevuq¿jg wod< l%shdldrlï

i|yd" rcfha m%iïmdok l%shdj,sh wkq.ukh lrñka f;dard.kakd ,o isoaê l<ukdldr wdh;kh tahsÜlka iafmkaia g%ej,aia ^fm!oa.,sl& iud.uhs' uKav,fha idudcsldjla jk" ks,ka;s isjm%.diï fukúh thsÜlka iafmkaia iuQy-fha m%Odk uQ,H ks<Odßkshhs' isoaê l<ukdlrKh i|yd f.jQ uq`M .dia;=j re' 1"099"414$- úh'

19. wiïNdjH nerlï 2018 foieïn¾ 31 Èkg wiïNdjH nerlï lsisjla fkdue;' ^2017 foieïn¾ 31 g - lsis;a ke;'&

20. uQ,H ;;a;aj m%ldYkfha Èfkka miq isÿjQ isÿùï uQ,H m%ldYkhkays .e,mSï isÿlsÍug fyda fy<sorõ lsÍug ;rï m%udKd;aul isÿùï lsisjla uQ,H ;;a;ajh

ms<sn| m%ldYkfha Èfkka miq isÿù fkdue;'

56



ú.Kldêm;s jd¾;dfõ fhduqlr we;s .eg¿j, j¾;udk ;;ajh

.eg¿j úia;r igyk ls%hdj Ndr

;eke;a;d.kakd ,o ls%hdud¾. j¾;udk ;;ajh

kS;s iy kshuhka

^w& uKav,hg idudðlhka m;alsÍug l¾udka; iy jdKsc uKav, iïfï,kfhka kdufhdackd ,eî ke;

2018 jir ;=<§ uqo,a wud;HdxYhg kdufhdackd ,eî ke;' flfia jqjo tA iïnkaOj fuf;la m%;spdrhla o ,eî ke;'

wOHË ckrd,a

l<uKdlrKh úiska l¾udka; iy jdKsc uKav, iïfï,kfha m%Odk f,alï iu. fï iïnkaOj fndfyda miq úmrï W;aidyhka f.k we;'

l¾udka; iy jdKsc uKav, iïfï,kh ksfhdackh flfrk uKav, idudðl ;k;=r ysiaj mj;S

^wd& úYaj úoHd, m%;smdok fldñIka iNdfjka (UGC) kdufhdackd ,eî ke;

úYaj úoHd, m%;smdok fldñIka iNdj úiska 2018 jir ;=<§ kdufhdackd tjd ke;' 2019 cq,s udifha oS úYaj úoHd, m%;smdok fldñIka iNdj ksfhdackh lrñka uKav, idudðlhl= kï lr we;'

wOHË ckrd,a

2019 cq,s udifha § úYaj úoHd, m%;smdok fldñIka iNdj ksfhdackh lrñka uKav, idudðlhl= kï lr we;'

wkql+,;djh olajd we;

^we& úêu;a ld¾HËu;d we.hSfï l%u moaO;shla y÷kajd oS fkdue;

Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,fha ;dËKsl ld¾Hh uKav,h lrkq ,nk l%shdldrlï j,g .e,fmk f,i ld¾HËu;d we.hSfï wdlD;s m;%h g fndfyda ixialrKhka flßK'

wOHË ckrd,a

ld¾HËu;d we.hSu ld¾Hh uKav,hg ixksfõokh lr we;

m,uq we.hSu 2019 Tlaf;dan¾ 15 isg 2019 foieïn¾ 31 olajd meje;afjkq we;'

^wE& l%shd mámdá w;afmd; uKav,h úiska wkqu; lr ke;

2019 uehs ui 16 osk ú.Kk lñgqj úiska l%shd mámdá w;afmd; wkqu; lsÍfuka wk;=rej" ld¾Hh uKav,h úiska ;j;a ixfYdaOk y÷kd.;a w;r ixfYdaê; l%shd mámdá w;afmd; uKav,h úiska 2019 wf.daia;= ui 27 osk wkqu; lr we;

wOHË ckrd,a

uKav,fha wkque;sh iys; l%shd mámdá w;afmd; 2019 iema;eïn¾ ui 19 osk uqo,a wud;HdxYhg bÈßm;a lr we;'

wkql+,;djh olajd we;

^b& 2018 jir i|yd jd¾Isl l%shdldß ie,eiau ilialr fkdue;

jd¾Isl l%shdldß ie,eiau ú.Kljrekg bosßm;a l,o th taldnoaO wdlD;shlska fkdùh'

wOHË ckrd,a

taldnoaO mokula u; 2020 jir i|yd jd¾Isl l%shdldß ie,eiau ilia flfrñka mj;S

taldnoaO mokula u; 2020 jir i|yd jd¾Isl l%shdldß ie,eiau ilia flfrñka mj;S

57




.eg¿j úia;r igyk ls%hdj Ndr ;eke;a;d

.kakd ,o ls%hdud¾. j¾;udk ;;ajh

fjk;a lreKq

2017 cq,s ui 01 jk osk isg re' 4"149"492$- l l=,shla f.jñka m,uq uy, l=,shg .ekSu iy boslsÍï lghq;= wdrïN fkdlsÍu

m%iïmdok lñgqj úiska,xiq ;eîfï ,shú,s 2019 wf.daia;= ui 22 osk wkqu; lr we;'ñ,.Kka le|ùu i|yd m%pdrK oekaùï 2019 iema;eïn¾ ui 01 osk m%isoaO lsÍug kshñ;h'

wOHË ckrd,a

,xiq le|ùu i|yd m%pdrK oekaùï 2019 iema;eïn¾ ui 01 osk m%isoaO lrk ,os

,xiq rdcH bxðfkare ixia:dj u.ska w.h flfrñka mj;S

ICTA wdh;kh úiska l<uKdlrK f;dr;=re moaO;sh ks¾udKh lsÍu" ixj¾Okh lsÍu iy l%shd;aul lsÍu iïmQ¾K lr ke;

.súiqfuka bj;aùug .;a ICTA wdh;kfha wNHka;r ;SrKhla fya;=fjka ICTA wdh;khg fiajd iemhSug fkdyels úh'

wOHË ckrd,a

l<uKdlrK f;dr;=re moaO;sh ks¾udKh lsÍu" ixj¾Okh lsÍu iy l%shd;aul lsÍu hk l%shdj,sh i|yd WmfoaYljrfhl= fhdÞ.ekSug uKav,fha f;dr;=re ;dËK fufyhqï lñgqj ;SrKh lr we;

WmfoaYljrfhl= fhdÞ.ekSug wNs,dYh m%ldY lsÍu werhqï lrñka mqj;am;a j, m%pdrKh lr we;

ld¾Hh idOkh

ksYaÑ; jHdmdr jHjidhhka y÷kd.ekSug hdka;%Khla fkdue;sùu

Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,hg uQ,H m%ldYk bosßm;a lsÍug we;s wjYH;djh ms,sn| ksYaÑ; jHdmdr jHjidhhka f.a l<uKdlrKfha wjOdkh weo.ekSug m%pdrK oekaùï jd¾Islj mqj;am;a j, m%isoAO lrkq ,efí'

wOHË ckrd,a

kshdukhg ,lajk wiaÓ;aj ,ehsia;= Y%S ,xld .sKqï yd ú.Kk m%ñ;s iólaIK uKav,fha o;a; moku iu. iqmÍËdldÍj iudf,dapkh flf¾'

oekg mj;akd rduqj ;=, ksYaÑ; jHdmdr jHjidhhka f.a l<uKdlrKhg wk;=re weÕùug l%shdud¾. f.k we;'

2019 fmnrjdß 26 osk ú.Kldêm;s jrhd b,aÆ uQ,H m%ldYk iudf,dapkh lsÍug wÞ, f;dr;=re iemhSug uKav,h fm!oa.,sl md¾Yjhla iuÕ .súiqulg we;=,;a úh' iuyr f;dr;=re uKav,fha fkdue;s nj tu l%shdÞufhaoS fidhd .eKsk'

iajhxl%Sh moaO;shla fkd;sîu fya;=fjka tlS f;dr;=re ,nd.; fkdyels jQ w;r wÞ, o;a; mßudj úYd,h' tu ksid fuh fjku ld¾Hh mejreula f,ig wmf.a wNHka;r ú.Kkl jrekag fok ,os' neyeßka ,nd.;a lKavdhug iydhùug wmf.a ;dËKsl ld¾Hh uKav,hg ld,h fkdue;sùu ksid wdhdihlska f;drj ,nd.; yels wdldrfhka Tjqkg iuyr f;dr;=re fidhd.; fkdyels úh'flfiajqjo" fuu f;dr;=re iudf,dapkh lrk ,o ;dËKsl ,sms f.dkq j, we;=,;aj ;sfí'

wOHË ckrd,a

tlS f;dr;=re iudf,dapkh lrk ,o ;dËKsl ,sms f.dkq j,ska ,nd.; yel'

tjeks f;dr;=re wdhdihlska f;drj ,nd.; yels wdldrfhka l<uKdlrK f;dr;=re moaO;shla ksßudKh lr ixj¾Okh lr ls%hd;aul lsÍug lghq;= lrf.k hhs'

58






iuyr ksYaÑ; jHdmdr jHjidhhkag ikaksfõokh l, fidhd.ekSï j,g wÞ, miq úmrï l%shdud¾. uKav,h úiska f.k ke;

ksÍËK ikaksfõokh lrkq,enQ úg ksYaÑ; jHdmdr jHjidhhka f.ka iïmQ¾K lrk,o miq úmrï wdlD;s m;%h ,nd fkd.ekSu fuu m%ldYhg fya;=úh' wkql+,;djh jeäoshqKq lsÍug ms<sfh, lrk whg iyhùu i|yd fuu wdlD;sh ikaksfõokh lrk ksid fuu miq úmrï wdlD;s m;%h iïmQ¾K lsÍu kS;sfhka wksjd¾h ke;'

wOHË ckrd,a

wkql+,;djh jeäoshqKq lsÍug ms<sfh, lrk whg iyhùug ikaksfõokh lrk ksid fuu miq úmrï wdlD;s m;%h iïmQ¾K lsÍu kS;sfhka wksjd¾h ke;'

ls%hdlsÍula wjYH ke;'

ld¾H uKav, mßmd,kh

uKav,fha mqrmamdvq 11 w;=ßka 8 la fcHIaG ;k;=reh'

oekg mj;sk rdcH jegqma uÜgï j,g wkqj jir 20 lg wêl m,mqreoaola iys; ;dËKsl ksmqK;dj we;s jr,;a .KldêldÍ jrhl= wdl¾IKh lr .ekSug fkdyels ksid wOHË ckrd,a ;k;=r mqrmamdvqj mj;S' uKav,hg wOHË ckrd,a jrhdf.a mdßY%ñlh ;SrKh lsÍug wud;H uKav, wkque;sh wheoSu i|yd l<uKdlrK fiajd fomd¾fïka;=j ks¾foAYlr we;

ksfhdacH wOHË ;k;=re 6 iyldr wOHË kS;s ;k;=re 1 - n|jd.ekSfï ls%hd mámdáh l<uKdlrK fiajd fomd¾fïka;=j úiska wkqu; lr ke;

uKav,h

wOHË ckrd,a

uKav,hg wOHË ckrd,a jrhdf.a mdßY%ñlh ;SrKh lsÍug wud;H uKav, wkque;sh wheoSug isys le|ùu 2019 wf.daia;= 21 osk uqo,a wud;HdxYhg hjd we;'

isys le|ùu iy idOdrKSlrKh 2019 wf.daia;= 21 iy 2019 wf.daia;= 30 oskj, hjd we;'

uKav,hg wOHË ckrd,a jrhdf.a mdßY%ñlh ;SrKh lsÍug wud;H uKav, wkque;sh ,efnk f;la isà

l<uKdlrK fiajd fomd¾fïka;=fjka wkqu; lrk,o n|jd.ekSfï ls%hd mámdáh ,efnk f;la isà

iaÒr msßia uKav, ;k;=re 04 la fldka;%dla moku u; mqrjd we;

;dËKsl ksmqK;dj we;s jr,;a .KldêldÍ jreka wdl¾IKh lr .ekSug fkdyels ksid fldka;%dla moku u; m;alsÍï 2007 iy 2009 oS l<uKdlrK fiajd fomd¾fïka;=j úiska fok ,o wkque;shka yd wkql+,j isÿlr we;'

uKav,h wkql+,;djh fkdoelaùula fkdfõ

l%shd lsÍula wjYH ke;

59






fldka;%dla moku u; n|jd.;a ;k;=re 02 l lg by< mdßY%ñlhla yd m%;s,dN f.jd we;

2007 iy 2009 oS l<uKdlrK fiajd fomd¾fïka;=j úiska fok ,o wkque;shka yd wkql+,j wOHË ckrd,a iy ksfhdacH wOHË ckrd,a ;k;=re fldka;%d;a moku u; mqrjk ,os' n|jd.ekSu lrk ,oafoa yqfola wjYH lrk j¾I .Kkl m,mqreoaola iys; ;dËKsl ksmqK;dj we;s jr,;a .KldêldÍ jreka wdl¾IKh lr .ekSug fkdyels ksihs'

uKav,h 2007 iy 2009 oS l<uKdlrK fiajd fomd¾fïka;=j úiska fok ,o wkque;shka yd wkql+,j wOHË ckrd,a iy ksfhdacH wOHË ckrd,a ;k;=re fldka;%dla moku u; mqrjk ,os'

wkql+,;djh fkdoelaùula fkdfõ

60



ksYaÑ; jHdmdßl jHjidhhka

mk; iy mk; hgf;a we;s kS;sÍ;s m%ldr my; i|yka wdh;k ksYaÑ; jHdmdßl jHjidhhka f,i ks¾jpkh lr we;'

• n,m;%,dNS nexl='

• rlaIK jHdmdr lghq;= lrf.k hEu i|yd n,h mjrk ,o iud.ï'

• l,a nÿ jHdmdr lghq;= j, ksr; ù isák iud.ï'

• Kh tl;=lsÍfï iud.ï'

• uQ,H iud.ï'

• jHdmdr jia;= ;e/õlrejka f,i fyda jHdmdr jia;= fjf,kaoka f,i jHdmdr lghq;= lrf.k hEug n,h mejrE iud.ï'

• tAll Ndr ls%hd;aul lsÍu i|yd n,h,;a iud.ï'

• wruqo,a l,ukdlrK iud.ï'

• fldgia yqjudrejla f,i ls%hd;aulùug n,h,;a iud.ï'

• fldgia fj,|mf,a ,ehsia;=.; iud.ï'

• wfkl=;a iud.ï

^w& remsh,a ñ,shk 500 lg jeä msßjegqula we;s iud.ï¦

^wd& bl=;a uqo,a j¾Ih wjidkfha§ fldgia ysñhkaf.a ialkaOh remsh,a ñ,shk 100 lg wêlj ;snq iud.ï¦

^we& bl=;a uqo,a j¾Ih wjidkfha§ o< j;alï remsh,a ñ,shk 300 lg wêlj ;snq iud.ï¦

^wE& bl=;a uqo,a j¾Ih wjidkfha§ nexl=j,g iy wfkl=;a uQ,H wdh;kj,g remsh,a ñ,shk 100 lg jeä nerlï mej;s iud.ï¦

^b& ld¾h uKav,fha fiajlhska ixLHdj 1"000 lg wêl iud.ï¦

• NdKav wf,úfhys fyda fiajd ie,iSfuys kshqla; rdcH ixia:d'

• by; i|yka j¾. j,ska ljr fyda j¾.hlg jefgk tla iud.ula we;=<;a iud.ï iuQyhla' fuu ld¾hh i|yd iud.ï iuQyh hkafkka" iud.ï mk; hgf;a iajlSh .sKqï tAldnoaO l< hq;= md,l iud.ula yd tys md,s; iud.ï woyia fõ'

YS% ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h" 1995 wxl 15

ork YS% ,xld .sKqï yd ú.Kk m%ñ;s mk; u.ska ixia:dmkh

lrk ,§'

ksYaÑ; jHdmdßl jHjidhhka) úiska uQ,H m%ldYk ms<sfh,

lsÍfï§" bÈßm;a lsÍfï§ yd ú.Kkh lsÍfï§" YS% ,xld .sKqï yd

YS% ,xld ú.Kk m%ñ;sj,g tl`.j ls%hdlrk njg wëCIKh

lsÍu uKAv,fha ld¾hNdrh fõ' ) ^60 msgqj n,kak&

wdh;kfha ku

YS% ,xld .sKqï yd

ú.Kk m%ñ;s ióCIK uKav,h

ffk;sl ;;ajh

1995 wxl 15 ork YS% ,xld .sKqï yd

ú.Kk m%ñ; mk; wkqj

ixia:dms; lrk ,o jHjia:dms;

uKav,hls

ixiA:dms; lrk ,o rg

YS% ,xldj

m%Odk ld¾hd,h

f;jk uy,

293" .d¨ mdr"

fld<U 3

ÿrl:k wxlh( 011 2301210

*elaia( 011 2301211

úoaHq;a ;emE,( [email protected]

fjí wvúh

www.slaasmb.gov.lk

ú.Kljreka

jHjia:dms; ú.Kljreka

ú.Kldêm;s

ú.Kldêm;s fomd¾;fïka;=j

306$72" fmd,a¥j mdr"

n;a;ruq,a,

wNHka;r ú.Kljreka

fíl¾ á,s tÈßisxy iy iud.u

fkd' 45" fí%nDDla udj;

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nexl=lre

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fld<U 12

uKav,fha idudðlhska .................................................................................................................. 01

2018 foieïn¾ 31 Èkg uKav,fha idudðlhska ................................................................. 02

uKav,fha wdrdê;hska .................................................................................................................. 05

uKav,h úiska m;alrk ,o wkqldrl lñgq ....................................................................... 06

2018 fiajfha kshq;= ld¾h uKav,h ........................................................................................ 07

;dCIKsl ld¾h uKav,h ............................................................................................................ 08

l%shdldrlï iudf,dapkh 2018 ................................................................................................. 09

2018 j¾Ih ;=< uQ,H m%ldYk iudf,dapkh u; lrkq ,enQ ksÍCIK ........................ 16

2018 j¾Ifha§ ,nd.;a tlÕ;djhka iy ksl=;al, kshuhka ........................................ 18

2018 j¾Ih ;=< ú.Kk mÍlaIKhka ys ksÍCIK ............................................................ 20

f;auduh mÍCIK - 2018 ............................................................................................................. 23

ld¾hh idOk ,l=Kq m; ............................................................................................................. 24

2018 § iudf,dapkh lrk ,o" Y%S ,xld .sKqïlrK m%ñ; iu`. wkql+,;djh olajk ,o uQ,H m%ldYk bÈßm;a lrk ,o ksYaÑ; jHdmdr jHjidh (SBE's) ,ehsia;=j ..................................... 26

2018 j¾Ifha§ iudf,daÑ; uQ,H m%ldYk w;ßka ksÍCIK iys;j wkql+, jQ" Wmldr ,sms u.ska oekqï fok ,o ksYaÑ; jHdmdßl jHjidhka (SBE's) ,ehsia;=j .......................................................... 32

2018 foieïn¾ 31 Èkg ú.Kkh lrk ,o uQ,H m%ldYk bÈßm;a fkdlrk ,o ,ehsia;=.; iud.ï iy rdcH wxYfha wdh;k ......................................................................................................... 35

2018 j¾Ih ;=,oS Y%S ,xld jr,;a .KldêldÍ wdh;kh úiska isÿlrk ,o m%ñ; ilia lsÍu yd ne÷kq ls%hdldrlï................................................................................................................................... 36

ú.Kldêm;s jd¾;dj ............................................................................................................................ 37

uQ,H ;;a;aj m%ldYkh ........................................................................................................................... 45

uQ,H ld¾hidOkh yd wfkl=;a ùia;S¾K wdodhï ms<sn| m%ldYkh ................................................... 46

Y=oaO j;alï fjkiaùu ms<sn| m%ldYkh ............................................................................................. 47

uQo,a m%jdy m%ldYkh ............................................................................................................................ 48

uQ,H m%ldYkj,g igyka ....................................................................................................................... 49

ú.Kldêm;s jd¾;dfõ fhduqlr we;s .eg¿j, j¾;udk ;;ajh ...................................................... 56

ksYaÑ; jHdmdßl jHjidhhka .............................................................................................................. 60

mgqk

jd¾Isl jd¾;dj 2018

YS% ,xld m%ñ;s yd ú.Kk

m%ñ;s ióCIK uKav,h

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jd¾Isl jd¾;dj 2018slaasmb.gov.lk/wp-content/uploads/2020/03/slaasmb_ar_2018si-min.pdf · 4 jd¾Isl jd¾;dj 2018 YS% ,xld .sKqï yd ú.Kk m%ñ;s ióCIK uKav,h uKav,fha idudcslhska