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;DkfbsLo dGtJo

;xsf/L ;+3 ;+:yf ;+rfngsf] k|d'v cfwf/ eg]sf ;xsf/Ltfdf cfwfl/t cGt/lglxt d"No tyf l;4fGtx? x'g\ . ;xsf/L If]q cg'zf;g / :jlgodgdf rNg] cfly{s ;fdflhs If]q xf] . :jlgodg eGg] ljlQs} ;+rfnsx?n] h] rfx]sf] xf], Tof] ug{ kfpg] :j]R5frf/L cflwsf/ xf]Og . s'g} vf; gLlt tyf l;4fGtaf6 lgb]{lzt :jlgodg / :jlgoGq0f k|0ffnL vf; cy{df lbuf] / lr/:yfoL x'G5 . ;xsf/L If]q Pp6f o:tf] cfly{s ;fdflhs pBd xf], hf] cGt//fli6«o l;4fGt / k|rlnt d"Nox?af6 lgb]{lzt / ;+rflnt x'G5 . ;xsf/L ;+3;+:yfnfO{ :jlgodgdf afWg] cf}hf/ eg]sf ;xsf/Lsf k|rlnt d"No, l;4fGt / gLlt tyf P]g sfg"gx? x'g\ .

g]kfndf ;xsf/L If]qsf] ;+VofTds ljsf; pT;fxhgs ePtf klg u'0ffTds ljsf; k5fl8 k/]sf] ;Gbe{df ;xsf/L lzIff, ;"rgf / ;+rf/sf] If]qdf Wofg lbg' kg]{ cfjZostf dxz'; ePsf] 5 . ;xsf/L If]qsf] sf/f]af/nfO{ a9L ljZjf;gLo agfpg cfGtl/s n]vfk/LIf0fsf] ;fy} afXo n]vfk/LIf0fsf] dxTjk"0f{ e"ldsf /xg] x'Fbf k|:t't ;xsf/L n]vf k|0ffnL tyf n]vfk/LIf0f lbUbz{gn] n]vfk/LIf0f sfo{df ;'wf/ Nofpg ;xof]u k'Ug] s'/fdf cfzfjfbL x'g ;lsG5 .

;xsf/L If]qdf b]lvPsf ljBdfg ;d:ofx?df cfly{s kf/blz{tf Ps k|d'v ;d:of xf] . ;xsf/L ;+3;+:yfsf] sf/f]af/df kf/blz{tf / hjfkmb]lxtf sfod ug]{ p2]Zon] gLltut ?kdf cfGtl/s tyf afXo n]vfk/LIf0fsf] Joj:Yff ul/Psf] x'G5 . ;xsf/L ljefun] ;xsf/L n]vf k|0ffnL / n]vfk/LIf0fnfO{ cem Jojl:yt / a}1flgs agfpg] p2]Zosf ;fy ;xsf/L n]vf / n]vfk/LIf0f;+u ;DalGwt ljifoj:t' ;dfa]z u/L ;xsf/L n]vfk|0ffnL tyf n]vf k/LIf0f lbUbz{g k|sfzg ug{ nfu]sf]df dnfO{ cToGt v';L nfu]sf] 5 . ;xsf/L ;+3;+:yfsf] x/lx;fasf] n]vf+sg k4lt a9L e/kbf]{ / a}1flgs agfpg'sf] ;fy} / n]vf k/LIf0f sfo{df kf/blz{tf / Ps?ktf sfod u/fpg of] ;xsf/L n]vf k|0ffnL tyf n]vf k/LIf0f lbUbz{g gfds k'l:tsf nfesf/L x'g] s'/fdf d ljZj:t 5' .

ho ;xsf/L !lji0f'xl/ kf}8]n

/lhi6«f/


;xsf/L n]vf tyf n]vfk/LIf0f lbUbz{g /1

;xsf/L n]vf tyf n]vfk/LIf0f lbUbz{gv08 – !

;xsf/L n]vf tyf n]vfk/LIf0fsf] kl/roM

!=!=_ ;xsf/L n]vfsf] kl/roM

;xsf/L ;fd'lxs :jfldTjdf ;+rflnt pBd tyf Aoj;fo xf] . ;xsf/L pBdx?jf6 ;+rflnt Aoj;flos k|s[ltsf sf/f]jf/x?sf] lgoldt / ljlwjt ?kdf clen]v /fVg] sfo{nfO{ ;xsf/L n]vfkfng elgG5 . h;df ;xsf/L ;+3 ;+:yfx?sf] cfDbfgL, vr{, ;Dklt, bfloTj, k"+lh cflbsf] jf/]df hfgsf/L xfl;n ug{ k|To]s sf/f]jf/sf] lznlzn]jf/ / Aojl:yt tl/sfn] clen]vg ug'{ kg]{ x'G5 . ;xsf/L ;+3 ;+:yfx?sf] ljtLo sf/f]jf/x?sf] lgoldt / Aojl:yt tl/sfn] jlx lstfjdf clen]v /fVg] snfnfO{ ;xsf/L n]vfkfng elgG5 . n]vf clen]vgsf d'Vo p4]Zox?df ljtLo sf/f]jf/sf] klxrfg, Aojl:yt clen]vg, sf/f]jf/sf] jlu{s/0f / Aoj;flos sf/f]jf/x?sf] ;"rgf tyf hfgsf/L /x]sf 5g . ;xsf/L ;+3 ;+:yfx?n] Aoj;fo ;+rfngsf] glthf jf/]sf] hfgsf/L k|fKt ug]{ p4]Zon] ljQLo sf/f]jf/x?sf] clen]v /fVg], jlu{s/0f ug]{, ;f/f+z lgsfNg], k|:t'lts/0f tyf AofVof ug]{ ljlwnfO{ n]vfljlw elgG5 . n]vfljlwsf] p4]Zo / sfo{x? lgDgfg';f/ 5g M

• Aojl:yt tl/sfn] sf/f]jf/sf] clen]v /fVg' .• ;+3 ;+:yfsf] gfkmf gf]S;fg kQf nufpg' .• ;+3 ;+:yfsf] ljQLo cj:yf lrq0f ug'{ .• ;/f]sf/jfnfx?nfO{ ;"rgf / hfgsf/L pknAw u/fpg' .• s/ tyf dxz'n lgwf{/0fdf ;xof]u ug'{ .• Aoj:yfkgnfO{ lg0f{o lngdf ;xof]u ug'{ .• ulNt sdhf]/Lx?sf] lgoGq0f ug'{ .

!=@_ ;xsf/L n]vfk/LIf0fsf] kl/roM

s'g}klg ;+u7flgs lgsfon] ;+~rfng u/]sf] cfly{s sf/f]jf/sf] z'4tf Pjd\ lgoldttfsf] hf+r ug]{ sfo{nfO{ n]vfkl/If0f elgG5 . ljz]if u/L cfly{s s[ofsnfkdf ;+nUg ;+ul7t ;+:yfx?sf] ljQLo sf/f]af/x?sf] clen]v hf+r ug]{ sfo{nfO{ g} n]vfk/LIf0f eGg ;lsG5 . k|To]s ;+ul7t ;+:yfn] sfg"g åf/f lgwf{l/t ljlw / k|lqmofaf6 cfˆgf] x/lx;fjsf] clen]v tof/ kf/]sf x'G5 . To; k|sf/sf] clen]vaf6 ;+:yfsf] cly{s sf/f]jf/sf] oyf{y l:ylt k|ltljDjLt eP gePsf] ;DaGwdf n]vf k/LIfsn] hf+r ub{5 . ;xsf/L ;+3 ;+:yfx? klg sfg"g åf/f :yflkt cfly{s ;fdflhs ;+:yfx? ePsfn] lt ;+:yfx?n] ;+~rfng u/]sf sf/f]jf/x?sf] lx;fj lstfj ;xsf/L l;4fGt, n]vf l;4fGt / k|rlnt sfg"g cg';f/ tof/ u/L ;f]sf] lgoldttf / z'4tfsf] hf+r ug{ n]vfk/LIf0fsf] cfjZostf kb{5 .

2/ ;xsf/L n]vf tyf n]vfk/LIf0f lbUbz{g

n]vfk/LIf0fnfO{ kl/eflift ug]{ qmddf ljleGg lj4fg tyf cflwsf/Ls lgsfox?n] ljleGg sf]0faf6 cfˆgf] egfO{ k|:t't ug]{ k|of; u/]sf 5g\ . OG;fOSnf]k]l8of lj|6flgofn] lbPsf] kl/efiff cg';f/ æs'g} lqmofsnfksf] ;DaGwdf lgwf{l/t jdf]lhd eP gePsf] jf/] :jtGq JolQmåf/f hf+r ug]{ sfo{nfO{ n]vf k/LIf0f elgG5Æ . To;}u/L /f]j6{ O{= Znf]h/sf] zJbdf æcfly{s ljj/0f, x/lx;fj / tT;DaGwL sfo{x?

;j{dfGo n]vf l;4fGt, Joj:yfklso lglt jf lgwf{l/t cfjZostf cg'?k 5g\ 5}gg\ eGg] ;DaGwdf ul/g] Jojl:yt hf+r g} n]vf kl/If0f xfÆ .

n]vf tyf n]vfkl/If0fsf ;j{dfGo l;4fGt, ;xsf/L l;4fGt, ;xsf/L d"No dfGotf, ;xsf/L P]g, ;xsf/L lgodfjnL, ;DaGwLt ;+3 ;+:yfsf] ljlgod cflb jdf]lhd ;xsf/L ;+3 ;+:yfsf] lgwf{/Lt sf]ifdf hDdf ePsf] /sd / tL sf]ifx?af6 eP u/]sf vr{x? sfg"g jdf]lhd ;lx k|lqmofaf6 eP gePsf] ;DaGwdf j[:tLt ?kdf ul/g] hf+r sfo{nfO{ ;xsf/L n]vf kl/If0f elgG5 . ;fdfGo tof ;xsf/L If]qsf] n]vf kl/If0f ubf{ ;DaGwLt ;+3 ;+:yfsf] jflif{s jh]6 / sfo{of]hgfsf] ;fy} ;+3 ;+:yfdf k|fKt cfo / vr{ ;DaGwL k|df0fLt sfuhftx?, :jLs[t n]vf l;4fGt / k|rlnt sfg"g jdf]lhd lgwf{/Lt 9fFrfdf /flvPsf] 5 5}g eGg] jf/] hf+r ul/G5 .

ctM n]vfk/LIf0f ug'{ cl3 ;xs/L ;+3 ;+:yfsf] ;}4fGtLs cfwf/, sfg"gL cl:tTj, Joj:yfkg tyf sfo{ ;+rfng k|s[of, ;+:yfsf] ;+u7gfTds 9f+rf, ;+:yf ;+u ;+j4 ljleGg kIfx?sf] sfd st{Jo / clwsf/, cfly{s sf/f]jf/sf] sfo{ljlw, n]vf k|0ffnL, ljQLo k|ltj]bg / n]vfk/LIf0f u/fpg] k|fjwfg cflb ljifodf hfgsf/L lng' kb{5 . ;xsf/L n]vf k/LIf0f sfo{nfO{ ;xh jgfpg] n] ;xsf/Ltfsf] jf/]df ;fdfGo hfgsf/L k|:t't ul/Psf] 5 .

!=#_ ;xsf/Lsf] cy{,kl/efiff / ljz]iftf M

lglZrt p4]Zo k|flKtsf] nflu AolQmx? ldn]/ ul/g] ;fd'lxs sfo{nfO{ ;xsf/L elgG5 . dflg; s]jn ;fdflhs k|fl0f dfq geP/ p cfly{s k|fl0f klg xf] . ;xsf/L ;+3 ;+:yfx? ;d'bfodf cfwfl/t cfly{s ;fdflhs PsfO{x? x'g . cfly{s PsfO{ ePsf] x'bf Ps tkm{ ;xsf/L ;+:yfx?n] cfkm\gf ;b:ox?sf] lxtsf] nflu Aoj;flos sf/f]jf/x? ;+rfng ub{5g eg] csf]{ tkm{ ;fdflhs PsfO{ ;d]t ePsf]n] ;fd'bflos ljsf; / ;fdflhs pQ/bfloTjsf sfo{ ;d]t ;Dkfbg ub{5g . tyflk ;xsf/L ;+:yfx? s]jn k/f]ksf/L -Philanthrophic_ efjgfjf6 dfq ;+rflnt ;+:yfx? eg] xf]Ogg\ . ;b:ox?sf] cfly{s, ;fdflhs / ;f+:s[lts cfjZostf k'/f ug{ ;xsf/L ;+3 ;+:yfx? u7g ul/Psf x'G5g . dfgjsf cgGt cfjZostf x'G5g . ;xsf/Ln]] AolQmsf cfly{s, ;fdflhs / ;f+:s[lts cfjZostfx? kl/k"lt{sf lgldQ pgLx?nfO{ Ps cfk;df uf]njGb u/L ;+u7gdf cfj4 u/fPsf] x'G5 . ;xsf/Lsf] sfo{ If]q Hofb} Aofks / jx'cfoflds k|s[ltsf] x'G5 . cGt//fli6|o ;xsf/L dxf ;+3sf] egfO{ cg';f/ æ AolQmx?sf] :j]lR5s ;xeflutfjf6 pgLx?sf ;dfg cfly{s, ;fdflhs / ;f+:s[lts cfjZostf tyf cfsf+Iff kl/k"lt{sf lgldQ ;fd'lxs :jfldTj / k|hftflGqs 9+ujf6 lgolGqt :jfoQ pBd g} ;xsf/L xf]æ . To;}u/L k|f=x]g/L sfne6{sf cg';f/ æ;xsf/L Pp6f o:tf] ;+u7gsf] :j?k xf] h;df JolQmx? cfˆgf] cfly{s


lxt k|j4{gsf lgldQ ;dfgtsf cfwf/df :j]R5fn] ;+ul7t x'G5g\ . pNn]lvt kl/efiffx?sf] ljZn]if0f ubf{ ;xsf/L cfly{s ;fdflhs k|0ffnLdf lgDg cg';f/sf ljif]ztfx? /x]sf b]lvG5g\ M

:j]lR5s ?kdf ;+ul7t ;+:yf ;b:ox?åf/f k|hftflGqs lgoGq0f z]o/k"FhLdf l;ldt Ifltk"lt{ ;dfgtfsf] cfwf/df nfe ljt/0f ax'cfoflds sfo{If]q :jtGq sfg"gL cl:tTj ;fdflhs pQ/bfloTj ;lxtsf] :jfottf k|lzIf0fsf] nflu lzIff, ;"rgf / ;+rf/ kf/:kf/Ls ;xof]u / ;]jfefj l;ldt bfloTj ePsf] ;+:yf pBf]u Joj;fo ;+~rfng ug]{ / ;]jf ljt/0f ug]{ dfWod ;b:ox?sf] ;dfg sf] cfwf/df :yflkt / ;b:oåf/f ;+~rflnt kf/:kf/Ls ;xof]uaf6 cfTd;xof]u ;b:o s]Gb|Lt Joj;fo v'nf ;b:otf cGt/ ;xsf/L ;xof]u ;d'bfosf] lxt ;+/If0f .

!=$_ ;xsf/Lsf] M;xsf/L ;+3 ;+:yfx? ;b:ox?sf] lxt ;+/If0fsf] nflu ;+ul7t cfly{s ;fdflhs / ;f+:s[tLs

;+u7gx? x'g . ;fdfGo tof ;xsf/L ;+3 ;+:yfsf x?nfO{ b]xfo jdf]lhd cWoog ug{ ;lsG5 M

s_ cfly{s M ;+3 ;+:yfsf ;b:ox?nfO{ cfly{s kmfO{bf k'¥ofpg] n] pgLx?nfO{ ;xsfo{ dfkm{t Joj;foLs

If]qdf sfd ug{ k|f]T;fxg ub}{ ;b:ox? ljr art kl/rfng u/L Joj;flos If]qdf nufgL ug]{ .

pTkfbg / ljt/0fsf sfo{x? ;+~rfng u/L cfˆgf ;b:ox?nfO{ cTofjZos j:t' / ;]jf ;'ky d"Nodf pknAw u/fO{ s[ltd cefj / sfnf]jhf/Lofsf] zf]if0f af6 d'Qm ug]{ .

v_ ;fdflhs Mcfˆgf ;b:ox?sf] 1fg, lzk / Ifdtf j[l4 u/L pgLx?sf] cfTdf;Ddfg prf] /fVg lg/Gt/

lzIff ;"rgf / k|lzIf0f k|bfg ub}{ pgLx?nfO{ lzIff :jf:Yo / cGo ;fdflhs ;'/Iffsf] k|Tofe'lt lbnfpg] .

;b:ox? jLr cfTdlge{/tf / :jfnlDa efjgfsf] j[l4 ub}{ hflto / juL{o plTk8gaf6


d'Qm ug]{ .

u_ ;f+:s[lts M;xsf/L lzIff dfkm{t ;fdflhs s'/Llt, s';+:sf/ / cGofosf lj?4 cleofg ;+~rfng

ug]{ .;dtfd'ns ;+:s[ltsf] ljsf; / lj:tf/ ug]{ .

!=%_ ;xsf/L l;4fGtx? M ;xsf/Lsf d"No dfGotfnfO{ Jojxf/df ptfg]{ dfu{bz{g g} ;xsf/L l;4fGtx? x'g . cGt/f{li6«o ;xsf/L dxf;+3åf/f k|ltkflbt ;xsf/Lsf ;ft l;4fGtx? o; k|sf/ /x]sf 5g\ M

!= :j]lR5s / v'Nnf ;b:otf M ;+:yfaf6 k|fKt x'g] ;]jf pkof]u ug{ / ;b:osf] lhDd]jf/L jxg ug{ rfxfg] ;j} hft, hflt, wd{ ju{ lnË / j0f{sf JolQmx?nfO{ ljgf e]befj ;b:otf v'nf /x]sf] x'G5 . JolQmn] grfx]sf] v08df ;+:yfsf] ;b:otf Tofu ug{ ;Qm5 . ;+:yf ;+~rfngdf pQ/bfloQj jxg ug{ s;}nfO{ /fhlglts wfld{s / hflto sf/0faf6 e]befj ul/b}g .

@= k|hftflGqs lgoGq0f M ;xsf/L ;+:yfx? ;b:ox?åf/f ;+~rflnt / lgolGqt k|hftflGqs ;+u7g x'g . ;+:yfn] s'g} klg ljifodf lg0f{o ubf{ Ps JolQm Ps dtsf] cfwf/df ub{5 . ;+~rfns ;ldlt nufot cGo ;ldltx?df lgjf{lrt kbflwsf/Lx? ;+:yf / ;+:yfsf ;b:ox?k|lt pQ/bfoL x'g] / k|To]s ;b:o klbo lhDd]jf/L jxg ug]{ n] kbflwsf/L rogdf pd]bjf/ jGg / r'gfj n8\g :jtGq x'G5 . ;+:yfsf] ;fwf/0f ;efg} o;sf] ;jf{Rr c+u ePsf]n] o;n] sfo{sf/L, ljwflosL / sfg"gL tLg j6} clwsf/ k|of]u ug{ ;S5 .

#= cfly{s ;xeflutf M ;xsf/L ;+:yfsf ;b:ox?n] cfˆgf] cfly{s x}l;ot adf]lhd z]o/df nuflg u/L cfly{s ;xeflutf u/]sf] x'G5g\ . z]o/ nufgLsf] cfwf/df ;b:ox?n] l;ldt k|ltkmn k|fKt ub{5g\ . ;b:ox? jLr art kl/rfng u/L pTkfbgzLn If]q / ljsf; sfo{df nufgL u/L nfe k|fKt ul/G5 .

$= :jfottf / :jtGqtf M ;xsf/L ;+:yfx? ;b:o s]Gb|Lo sf/f]jf/ ug]{ :jfoQ Joj;flos lgsfox? x'g . ;+:yfsf] s'g} klg lg0f{o ug{ ;b:ox? :jtGq x'G5g . :jLs[t ljlgod adf]lhd ;+:yfx?n] :jtGq ?kdf cfˆgf lqmofdnfkx? ;+~rfng ug{ ;Sb5g\ .

%= tflnd lzIff / ;"rgf M ;xsf/L ;"rgf / lzIff k|fKt ug'{ ;b:ox?sf] cfwf/e't clwsf/ xf] . k|To]s ;b:ox?nfO{ lzlIft jgfpg ;+:yfn] ;xsf/L lzIff tfnLd / ;"rgf lgoldt ?kdf k|bfg ug'{ kb{5 . To;sf] nflu lgoldt k|lzIf0f cfjZos kb{5 .

^= ;xs/L jLr kf/:kfl/s ;xof]u M ;xsf/L ;+:yfx? jLrsf] kf/:kfl/s ;xof]uaf6 ;xsf/L cfGbf]ngnfO{ Jofks jgfpg / ;xsf/Lsf] ;+hfn /fli6«o tyf cGt/fli6«o ?kdf lj:tf/ ug{ ;lsG5 . ;xsf/L ;+:yfx?n] Ps cfk;L ;xof]uLsf] e"ldsf lgjf{x ug'{ k5{ .

&= ;d'bfo k|lt rf;f] M ;b:ox?sf] cfly{s ;fdflhs lxtsf cltl/Qm ;xsf/L ;+:yfx?n]


;fdflhs pQ/bfloTj jxg x'g] lsl;daf6 ;fd'bflos ljsf;sf sfd ub{5g\ . ;d'bfosf] bLuf] ljsf;sf] nflu ;b:ox?sf] ;fd'lxs lg0f{oaf6 ljsf; lgdf{0f / ;fdflhs ;]jfsf sfo{x? ;DkGg x'g ;Sb5g\ .

!=^_ ;xsf/Lsf d"Nox?M ;xsf/L d"Nox? tL ;fdflhs ljZjf;x? x'g h;n] ;xsf/L ;+3 ;+:yfsf] bLuf] ljsf;df dxTjk"0f{ of]ubfg ug{ ;Sb5g . ;xsf/L d"Nox?nfO{ cwf/e"t tyf g}lts d"Nox?df ljefhg u/L cWoog ug{ ;lsG5 .s_ cfwf/e"t d"Nox? -Basic Values_ M cfwf/e"t d"Nox? tL d"Nox? x'g h;n] ;+:yf / ;b:ox? jLrsf] ;DjGw :yflkt ug]{ sfd ub{5g ltgLnfO{ lgDgfg';f/ cWoog ug{ ;lsG5 M

!_ cfTd ;xof]u -Self Help_ M ;xsf/Ldf k|j]z ug{ rfxg] k|To]s ;b:on] c?sf] cfzfdf sfd ug'{ x'b}g . cfkm\gf] nflu cfkm}n] sfd ug]{ dg;fosf ;fy ;xsf/L ;+:yfsf] ;b:o jGg' kb{5 .

@_ :j–pQ/bfloTj -Self Accountability_ M ;+:yfn] lnPsf ;j} k|sf/sf lg0f{ox?sf] hjfkmb]lxtf / ;+:yfjf6 eP u/]sf sfdsf] lhDd]jf/L ;j} ;b:ox?n] lng' kb{5 .

#_ k|hftGq -Democracy_ M ;xsf/L ;+:yfdf ;j} ;b:ox?sf] ;dfg xs / lhDd]jf/L /x]sf] x'G5 . Ps AolQm Ps ef]6sf] cfwf/df lg0f{o ul/G5 . k|To]s ;b:onfO{ ;+rfns jGg ;Sg] clwsf/ /x]sf] x'G5 .

$_ ;dfgtf -Equality_ M ;xsf/Ldf ;b:ox? jLr /fhgLlt, wd{, hfthftL, lnË / /+usf] cfwf/df s;} k|lt e]befj ul/b}g .

%_ ;dGofo -Equity_ M ;xsf/Ldf cfly{s k|ltkmnsf] ljt/0f ;dGofosf] cfwf/df ul/G5 . x/]s ;b:on] nufgL jdf]lhdsf] k|ltkmn k|fKt ub{5g . ;xsf/L cfly{s k|0ffnLdf k|ltkmnsf] ;dGoflos ljt/0f x'g] x'Fbf s;}jf6 s;}sf] zf]if0f x'b}g .

^_ P]Soj4tf -Solidarity_ M ;dfg p4]Zo k"lt{sf] nflu ;j} ;b:ox? Ps cfk;df ldn]/ sfo{ ub{5g . ;b:ox? dgf]j}1flgs ?kdf Psj4 /x]sf x'G5g .

v_ g}lts d"Nox? -Ethical Values_ M g}lts d"Nox?n] ;+:yf / ;dfhsf] ;]t'sf] ?kdf sfd ub{5g . g}lts d"Nox? o; k|sf/ 5g\ M

!_ Odfgbfl/tf -Honesty_M ;xsf/Ldf 9f6, 5n, nf]e / kfk x'b}g eGg] cfd hgljZjf; /x]sf] kfO{G5 . ;xsf/Lsf] sf/f]jf/ kf/bzL{ u'0ffTds / ldtAooL x'g' kb{5 . To;sf] nflu ;xsf/LsdL{x? OdfGbf/ x'g' kb{5 .

@_ v'nfkg -Openness_M P]g, sfg"gsf] cfwf/df ;+:yfsf] ;b:otf k|fKt ug]{ / Tofu ug]{ ;'ljwf ;j}df /x]sf] x'G5 . g]kfnsf] ;xsf/L sfg"gn] klg v'nf / :j]lR5s ;b:otfnfO{ :jLsf/ u/]sf] 5 .

#_ ;fdflhs pQ/bfloTj -Social Responsibility_ M ;d'bfodf /x]sf JolQmx? ldn]/


;fd'lxs lxtsf] nflu ;+:yf u7g ug]{ x'Fbf :jefljs ?kdf ;d'bfo k|lt o;sf] pQ/bfloQ /x]sf] x'G5 . ;xsf/L ;+:yf ;dfhsf] cleGg c+usf] ?kdf :yflkt x'g] x'Fbf o;n] ;fdflhs lhDj]jf/L jxg ug'{ kb{5 .

$= c?sf] x]/rfx (Caring for others) M ;xsf/L ;+:yfn] cfˆgf ;b:ox?sf] lxtsf] cltl/Qm ;dfhsf cGo JolQmx?sf] cfjZostf / rfxgfx?nfO{ ;d]t Wofgdf /fv]/ sfd ug'{ kb{5 .

!=&_ ;xsf/Ldf n]vfk/LIf0fsf] dxTj / kmfObfx? M;xsf/L ;+3 ;+:yfx? v'Nnf / :j]lR5s ;b:otf ePsf :jfoQ k|hftlGqs cfly{s / ;fdflhs

PsfO{x? x'g . ;b:ox?åf/f ;b:ox?sf] nflu ;b:ox?sf] ;+ul7t ;+:yf ePsf]n] ;xsf/L ;+3 ;+:yfx?df ;b:ox?sf] k|hftflGqs lgoGq0f / ;xeflutf /x]sf] x'G5 . ;xsf/L k|hftflGqs d"No dfGotf / l;4fGtdf rNg] ;+:yf ePsf]n] lgikIftf, kf/blz{tf / hjfkmb]lxtf o;sf cfwf/e't tTjx? x'g\ . k|hftGqsf cfwf/e't tTjx?nfO{ cfTdf;fy ug]{ ;Gb{edf ;xsf/L ;+3 ;+:yfsf] sf/f]jf/ tyf x/ lx;fjdf ljZjf;gLotf / kf/blz{tf /xg' kb{5 . o; kl/k]Ifdf ;xsf/Ldf n]vfk/LIf0f Ps ckl/xfo{ dxTjk"0f{ c+usf] ?kdf lqmoflzn /x]sf] x'G5 . ;fd'lxs xs lxt ;'lglZrt ug{, ;DktL hfo h]yf gub sf]if tyf cGo k'lhut >f]t ;fwg / ;/ ;fdfgx?sf] ;'/Iff / ;b'kof]usf] nflu n]vk/LIf0f Hofb} pkof]uL / dxTjk"0f{ cf}hf/ x'g ;Sb5 . n]vfk/LIf0fsf] dfWodaf6 ;+:yfsf] lhDj]jf/ JolQm jf ;d'xaf6 ePsf q'l6, unt lg0f{o, c;fjwfgL, / cg'Q/bfoL sfo{ jfx]s ;dodf g} kQf nufpg] / ;f] sfo{ ug]{ u/fpg] JolQm / txsf] Wofg cfs[i6 ug{ / 7'nf] gf]S;fgL x'g af6 /f]Sg tyf uNtL ;'wf/ ug{ ;lsG5 . ;xsf/L ;+3 ;:yfsf] :jfldTjdf /x]sf] ;fwg >f]t / k'FhLnfO{ s] s;/L sfo{bIftf k"j{s / ldtAooL tl/sfn] kl/rfng / ;b'kof]u ug{ ;lsG5 eGg] jf/] n]vfk/LIfsn] ;DalGwt kIfnfO{ dfu{ lgb]{z ug\]{ x'bf ;xsf/L cfly{s Joj:yfkgdf n]vfk/LIf0fsf] Hofb} 7'nf] dxTj /x]sf] b]lvG5 . n]vfk/LIf0fsf kmfObfx? o; k|sf/ 5gM

• ;+:yfsf] sf/f]jf/df uNtL, 5nsk6, d:of}6 / clgoldttf kQf nufpg ;lsg] .• sd{rf/LnfO{ lgoldt tyf xf]lzof/ x'g / lhDd]jf/L k'/f ug{ ;kmn x'g] .• jLdfsf] Ifltk"lt{ bflj ug]{ / a}+s tyf ljQLo ;+:yfjf6 C0f k|fKt ug]{ cfwf/ xG5 .• n]vfk/LIf0f ul/Psf] lx;fjjf6 ;+:yfsf] ;Dklt d"Nofªsg ug{ ;lsG5 .• n]vfk/LIf0f ul/Psf] lx;fj ;+:yfsf] s/ km/kmf/s ug]{ cfwf/ xG5 .• n]vfk/LIfsjf6 ;+:yfsf nflu ;'emfj k|fKt x'g ;Sb5 .• ;b:ox? jLr lx;fj km/kmf/s ug{ ;lsG5 .• ljleGg jif{x?sf] sf/f]jf/sf] t'ngfTds cWoog ug{ ;lsG5 .

!=*_ ;xsf/L n]vfk/LIf0fsf]M;fd'lxs sf]if tyf >f]t ;fwgsf] kl/rfng ;DjGwdf k|rlnt P]g sfg"gsf] kl/kfngf lgikIf /


hjfkmb]lx 9+ujf6 eP gePsf] ;DjGwdf cfjlws hf+r u/L ;TotYo l:ylt kQf nufpg] / ;+:yfsf] cfly{s Aoj:yfkgsf] If]qdf :jR5tf, ldtlAotf, sfo{bIftf, sfo{ k|efusf/Ltf, hjfkmb]lxtf, z'4tf, kf/blz{tf / lgoldttf ;'lglZrt u/fpg' g} n]vfk/LIf0fsf] d'Vo p4Zo xf] . pNn]lvt s'/fx?sf] cltl/St n]vfk/LIf0fsf p4]Zox?nfO{ b]xfo jdf]lhd k|:t't ug{ ;lsG5 M

!_ uNtL kQf nufpg' (Detection of Errors) M sfd ug]{ bf}/fgdf ;fdfGo e'nr's / uNtL x'g ;Sb5 . t/ pQm uNtLsf] 9fs5f]k x'b} uof] eg] o;n] Pp6f ulDe/ glthf pTkGg ug{ ;Sb5 . n]vf Aoj:yfkgdf x'g] To; k|sf/sf ;fdfGo e"nx?nfO{ lgDgfg';f/ juL{s/0f u/L cWoog ug{ ;lsG5 M

!=!_ 5'6k'6jf6 x'g] uNtL (Errors of Omission) M s'g} sf/f]jf/sf] x/lx;fj e'nj; vftfdf r9fpg 5'6 x'g ;Sb5 . To; k|sf/sf] 5'6 k"0f{ jf cf+lzs x'g ;Sb5 / t'?Gt} kQf nufpg ;lsb}g\ .

!=@_ clen]vgstf{jf6 x'g] uNtL (Errors of Commission) M sf/f]jf/sf] n]vf /flvPsf] ePtf klg clen]vgsf] s|ddf unt lsl;djf6 k|lji6 ul/Psf] jf unt lsl;djf6 vftfdf r9fO{Psf] sf/0fjf6 n]vfO{df uNtL x'g kUb5 . pbfx/0fsf] nflu k]ZsL km5f}{6 ubf{ a}+s gubL lstfjdf Pp6f c+s / k]ZsL vftfdf csf{ c+s r9fPdf n]vfOdf uNtL x'g k'Ub5 .

!=#_ ;}4flGts uNtL (Errors of Principle) M n]vf ;DjGwL ck|ofKt 1fgsf sf/0f Pp6f zLif{ssf] /sd csf{df r9fPdf ;}4flGts uNtL x'g k'Ub5 . pbfxf/0fsf] nflu ;xsf/Ldf z]o/ k"lhsf] /sd lx;fj g+= !) df qm]l86 / z]o/ ljlqmaf6 gub k|fKt ePdf lx;fj g+= *) df 8]lj6 ug'{ kg]{df ;f] ge} lx;fj g+= !) df 8]lj6 / lx;fj g+= *) df qm]l86 ePdf ;}4flGts uNtL x'g k'Ub5 .

!=$_ k'/s uNtL -Compensating Errors_ M Pp6f uNtLnfO{ csf]{n] 9fs 5f]k u/]sf] 5 eg] To:tf] uNtLnfO{ k'/s uNtL elgG5 . pbfx/0fsf] nflu Ps JolQmfsf] vftfdf r9g' kg]{ /sd csf]{ JolQmsf] vfrfdf r9g' .

!=%_ bf]xf]/f] uNtL -Duplicating Errors_ M s'g} sf/f]jf/sf] ef}r/ b'O{ k6s p7fO{ b'j} k6s g} ;DaGwLt vftfdf r9fO{Pdf e'QmfgL ePdf bfxf]/f] uNtL ePsf] dflgG5 .

!=^_ 5nsk6 kQf nufpg' -Detection of Frauds_ M hfgLj'emL unt dg;fon] unt /sd :jLs[t u/L cfDbfgL jf vr{ n]lvPsf] 5 eg] To;nfO{ 5nsk6 u/]sf] dflgG5 . ;fdfGotof 5nsk6nfO{ b]xfo jdflhd juL{s/0f u/L cWoog ul/G5 .

@=!_ gub d:of]bf -Emblezzlement of Cash_ M 5nkmn ug]{ dg;fon] k|fKt ePsf] /sd hDdf jf bflvnf gug]{, k|fKt ePsf] eGbf sd dfq cfDbfgL jfxg] jf bflvnf ug]{, gubL lstfjsf] vr{ dxndf sfNkgLs /sd vr{ n]Vg] vf; e'QmfgL eGbf j9L e'QmfgL lbPsf] b]vfpg] hDdf hlDddf km/s c+s b]vfpg] cflb h:tf sfo{af6 gub d:of}6 x'g ;Sb5 . o; k|sf/af6 x'g] clgoldttf kQf cufpg uf]Zjf/f ef}r/ / ;f] ;+u gTyL u/]sf jLn e/kfO{ k/LIf0f ug'{sf] ;fy} gubL /l;b, gub vftf, j}Í gubL lstfj, j}Í :6]6d]G6 cflbsf] k/LIf0f ug'{ kb{5 .


@=@_ lhG;L lxgfldgf -Misappropriation of Goods_ M lhG;L dfn;fdfgsf] lxgfldgf kQf nufpg sl7g x'g;Sb5 . lgoldt lhG;L lg/LIf0f Joj:yf 5 5}g lhG;L n]vf plrt 9+uaf6 /fv]sf] 5, 5}g cfGt/Ls lgoGq0fsf] Joj:yf 5 5}g cflbsf] cfwf/df lhG;L lxgfldgf kQf nufpg ;lsG5 . ;fdfGo ;+:yfdf k|fKt ;fdfg lhG;L vftfdf gr9fO{ jf k|fKt eP eGbf sd ;+Vofdf r9fO{ jf vr{ gePsf ;fdfg vr{ ePsf] b]vfO{ jf ljgf clen]v JolQmtu k|of]usf] nflu ;fdfg lgsf;f lbg] h:tf sfo{af6 lhG;L lxgfldgf ul/Psf] x'G5 . vl/b cfb]z bflvnf l/kf]6{ dfu kmf/f lhG;L ljtfj vl/b ubf{sf] jLn e/kfO{ le8fP/ uNtL kQf nufpg ;lsG5 .

@=#_ 5Ng] lgotn] n]vfdf ul/Psf] x]/km]/ kQf nufpg' -Detection of Fraudulent Manipulation

of Accounts_ M vf;u/L lglh lxt / AolQmut dgf]sf+Iff k'/f ug]{ lgotn] ;+:yfsf] lhDd]jf/ AolQmx?jf6 o; k|sf/sf] sfd x'g] ub{5 . slxn] ;+:yfsf] v'b gfkmf j9L b]vfP/ ;f] cfwf/df jf]g; / tnj eQf ;'ljwf lng] / slxn] sd v'b gfkmf b]vfP/ cfos/ 5Ng] / yf]/} d"Nodf z]o/ vl/b ug]{ u/]sf] kfOG5 .

!=(_ ;xsf/L ;+3 ;+:yfsf] u7g M;xsf/L P]g @)$* jdf]lhd ljleGg tx / k|s[ltsf ;xsf/L ;+3 jf ;+:yfx? u7g / ;+rfng ug{ ;lsg] Aoj:yf /x]sf]5 . To; k|sf/sf ;+3 ;+:yf u7g ;+rfng sfo{nfO{ sfg"gL dfGotf k|bfg ug{sf lgldQ ;j{k|yd ;xsf/L ljefudf ;+u7g btf{ u/L k|df0fkq lng' kb{5 . ;+3 ;:yf btf{ ubf{sf] jvt k]z u/]sf] sfo{ of]hgf cg';f/ k|To]s ;+3 ;+:yfn] Aoj;flos tyf cGo s[ofsnfkx? ;+rfng ug'[{ kb{5 . ;xsf/L P]g, @)$* sf] bkmf # cg';f/ ;xsf/L l;4fGt cg'?k cfkm\gf ;b:ox?sf] cfly{s ;fdflhs ljsf;sf] nflu ;]jf ;'ljwf k'–ofpg] p4]Zon] b]xfo jdf]lhdsf ;+:yf jf ;+3 ug{ ;lsg] Aoj:yf 5 M

s_ k|f/lDes ;xsf/L ;+:yf - slDtdf @% hgf AolQmx? ;b:o ePsf] x'g' kg]{5 _v_ ljifout ;xsf/L ;+3 - slDtdf % j6f ;+:yfx? ;b:o ePsf] x'g' kg]{5 _u_ lhNnf ;xsf/L ;+3 -;+:yfx? jf ;+3 jf b'j} u/L slDtdf % j6f ;+3;+:yf ;b:o ePsf]

x'g'kg]{5 _3_ s]Gb|Lo ;xsf/L ;+3 -slDtdf @% j6f k|f/lDes ljifout ;+:yfx? jf slDtdf % j6f ljifout

;+3 ;b:o ePsf] x'g'kg]{5 _ª_ /fli6|o ;xsf/L ;+3 - slDtdf !% j6f ;+3x? ;b:o ePsf] x'g'kg]{5 _

!=!)_ ;xsf/L ;+3 ;+:yfsf] lgoGq0f / Aoj:yfkg M;xsf/L l;4fGt jdf]lhd ;b:ox?sf] ;fd'lxs lgoGq0f / Aoj:yfkgdf ;xsf/L ;+3 ;+:yfx? ;+rfng ul/Psf x'G5g\ . ;xsf/L k|0ffnLdf ;b:ox?sf] ;fd'lxs k|ltlglwTj ;"lglZrt ug]{ c+u eg]sf] ;fwf/0f ;ef g} xf] . ;fwf/0f ;efn] sfo{sf/L, ljwflosL / Goflos tLgj6} sfo{x? ;DkGg ub{5 . ctM ;+3 ;+:yfsf] Aoj:yfkg / lgoGq0fdf ;fwf/0f ;efsf] cToGt} 7"nf] lgoGqfTds / Aoj:yfksLo e"ldsf /x]sf] x'G5 . ;xsf/L P]g, @)$* cg';f/ ;fwf/0f ;efnfO{ b]xfo jdf]lhdsf] lgoGq0f ;+jGwL clwsf/


/x]sf] b]lvG5 M !_ x/lx;fj hf+rsf] lgldQ n]vfk/LIfssf] lgo'QmL,@_ ;+:yf jf ;+3sf] jflif{s lx;fj hf+r u/L cg'df]bg ug]{,#_ ;+rfns ;ldlt / n]vf ;ldltsf] lgjf{rg ,$_ ;+rfnsx? x6fpg] jf ;ldlt lj36gsf] lg0f{o ug]{,%_ ;+rfns ;ldlt / n]vf ;ldltsf] k|ltj]bg dfly 5nkmn ug]{ / lgb]{zg lbg],^_ ;+:yf jf ;+3sf] ljlgod ;+;f]wg ;+jGwL lg0f{o ug]{,&_ sd{rf/L lgo'lQmsf] k|s[of lgwf{/0f ug]{ /*_ ;+:yf jf ;+3sf] ljefhg, Plss/0f / lj36gsf] lg0f{o ug]{ .

o; k|sf/ ;+3 ;+:yfsf] lgoGq0f ;+jGwL gLlt, sfo{ljlw / sfo{ k|0ffnL th'{df u/L nfu" ug]{ clwsf/ ;fwf/0f ;efnfO{ /x]sf] b]lvG5 . t/ b}lgs k|zf;g nufot ;+3 ;+:yfsf] ;+rfng / Aoj:yfkgsf] lhDd]jf/L ;+rfns ;ldltnfO{ lbOPsf] x'G5 . ;+3 ;+:yfsf] ;+rfng / Aoj:yfkgdf ;+rfns ;ldltnfO{ ;xof]u ug]{ u/L P]gdf ljleGg pk;ldltsf] Aoj:yf ul/Psf] x'G5 . ;xsf/Ldf cfly{s cg'zf;g sfod ug]{ clek|fon] ;+rfns ;ldlt eGbf :jtGq /xg] u/L n]vf ;ldltsf] Aoj:yf u/L cfGtl/s n]vfk/LIf0f ug]{ u/fpg] sfd lbPsf] b]lvG5 . pNn]lvt s'/fsf] cltl/St /lhi6|f/ jf lghn] tf]s]sf] AolQm4f/f ;do ;dodf ;+3 ;+:yfsf] lg/LIf0f / cg'udg u/fpg] k|fjwfg P]gdf /x]sf]5 .

!=!!_ ;xsf/L ;+3 ;+:yfsf] cfly{s >f]t Aoj:yfkg M!_ ;xsf/L P]g @)$* / ;xsf/L lgodfjnL @)$( df cfly{s >f]t Aoj:yfkg / kl/rfng ;DjGwdf

jdf]lhd ;xsf/L ;+3 ;+:yfx?n] lgDgfg';f/ k"+lh ;+sng / kl/rfng ug{ ;Sg] b]lvG5 Ms_ cfkm\gf] sfo{If]q leqsf ;b:ox? tyf ;b:o x'g ;Sg] AolQmx?, g]kfn ;/sf/ jf ;/sf/sf]

:jfldTj /x]sf ;+:yf jf lgsfox? / ;xsf/L ;+:yf jf ;+3 ;Fu cfly{s sf/f]jf/ ug]{ ljlQo ;+:yfx?nfO{ z]o/ ljlqm u/L ;+slnt /sd .

v_ g]kfn ;/sf/sf] :jLs[lt lnO{ cGt/fli6«o ;xsf/L dxf;+3sf] ;b:o /x]sf] s'g} ljb]lz ;+:yf jf ;+3nfO{ s'n z]o/ k"lhFsf] @)Ü df gj9g] u/L z]o/ ljlqm af6 ;+slnt /sd .

o;/L z]o/ ljlqm u/L /sd ;+sng ubf{ g]kfn ;/sf/ jf o;sf] :jfldTjdf /x]sf] ;+:yfsf] xsdf afx]s cGosf] xsdf Ps} JolQm jf ;+:yfnfO{ s'n z]o/sf] @)Ü df ga9g] u/L ljlqm ug'{ kb{5 .

@_ ;xsf/L ;+3 ;+:yfx?n] g]kfn ;/sf/sf] k'j{ :jLs[lt lnP/ C0f kq hf/L ug{ / :jb]lz jf ljb]lz a}Í jf cGo lgsfoaf6 C0f lng ;Sg] Joj:yf /x]sf] 5 ;f] sfo{sf] nflu g]kfn ;/sf/n] ;'/If0f k|bfg ug{ ;Sg] P]gn] Joj:yf u/]sf] 5 .

#_ ;xsf/L ;+3 ;+:yfn] cfˆgf ;b:ox? jLr dfq art lgIf]ksf] cnfjf cGo lgIf]k :jLsf/ ug]{ / shf{ lbg] nufotsf cGo a}lÍ«ª sf/f]jf/ ug{ g]kfn /fi6« a}Ísf] k"j{ :jLs[lt lng' kg]{ Joj:yf P]gdf

10/;xsf/L n]vf tyf n]vfk/LIf0f lbUbz{g

/x]sf] 5 . $_ ;xsf/L ;+3 ;+:Yffx? ldln cfˆgf] ljlQo sf/f]jf/nfO{ Jojl:yt / ;jn agfpg Ps ;xsf/L

a}Ísf] :yfkgf ug]{ Joj:yf eP jdf]lhd /fli6«o ;xsf/L j}Í ln=sf] sf/f]jf/ ;'? ul/Psf] 5 .%_ ;xsf/L ;+3 ;+:yfn] jflif{s v'b artsf] 3l6df Ps rf}yfO{ /sd hu]8f sf]ifdf hDdf ul/;s]kl5

jfsLF /xg] cfPsf] /sd jf6 lgDg lnlvt sf]ifx? v8f u/L pQm sf]ifsf] /sd 5'§f 5'6} vftfdf /flv ljlgoddf Joj:yf ePsf] xb;Dd ljt/0f ug{ ;Sg] Joj:yf 5 Ms_ z]o/ nfef+z sf]if v_ ;+/lIft kF"lh sf]if u_ sd{rf/L jf]g; sf]if3_ ;xsf/L lzIff sf]ifª_ ;xsf/L ljsf; sf]if r_ 3f6f k'lt{ sf]if dfly pNn]lvt sf]ifx? dWo] z]o/ nfef+; sf]ifsf] /sd z]o/ k"lhFsf] !%Ü eGbf jl9 gx'g]

Joxf]/f lgodfjnLdf pNn]v ul/Psf] 5 . ^_ ;xsf/L ;+3 ;+:yfn] s'g} /fhg}lts bn jf wd{ ;Dk|bfo;+u ;DaGwLt ;+3 ;+:yfnfO{ rGbf jf

cfly{s ;xof]u ug{ gkfpg] sfg"gL Joj:yf /x]sf] 5 .&_ ;xsf/L lgodfjnL @)$(, sf] lgod !& df ;xsf/L ;+3 ;+:yfsf] Pp6f 5'6} sf]if x'g] / ;f] sf]ifdf

lgDgfg';f/sf] /sd /xg] Joj:yf /x]sf] 5 Ms_ C0f nufot ;+:yf jf ;+3n] cfh{g u/]sf] ;a} lsl;dsf] cfDbfgLv_ g]kfn ;/sf/jf6 k|fKt cg'bfg u_ ljb]zL ;/sf/ / cGt/fli6«o ;+3 ;+:yfaf6 k|fKt /sd 3_ z]o/ ljlqm tyf ;b:otf z'Ns jfkt k|fKt /sd / ª_ cGo >f]taf6 k|fKt /sd

!=!@_ ;xsf/L ;+3 ;+:yf n]vfk/LIf0fsf] sfg"gL cfwf/ M;xsf/L P]g @)$* sf] bkmf #&-!_ cg';f/ ;+:yf jf ;+3n] k|To]s cfly{s jif{sf] lx;fj hfFr ;f] cfly{s jif{ ;dfKt ePsf] # dlxgf leq /lhi6«f/ jf lghn] tf]s]sf] clwsf/Ln] :jLs[t lbPsf] s'g} btf{ jfnf n]vfk/LIfsaf6 u/fpg' kg]{ Joj:yf /x]sf] 5 . ;fy} /lhi6«f/sf] :jLs[lt lnO{ ;DaGwLt ;+3 ;+:yfsf] ;fwf/0f ;efn] btf{jfnf n]vfk/LIfs lgo'Q u/L lx;fj hfFr u/fpg ;Sg] b]lvG5 t/ Pp6} JolQm jf sDkgLnfO{ nuftf/ # k6s eGbf j9L n]vfk/LIfsdf lgo'Qm ug{ ;lsg} 5}g . lx;fj hfFr u/L k]z u/]sf] n]vfk/LIf0f k|ltj]bg ;wf/0f ;efaf6 cg'df]bg u/fpg' kg]{ k|fjwfg /x]sf] 5 . pQm k|fjwfg jdf]lhd ;fwf/0f ;efn] n]vfk/LIf0f k|ltj]bg cg'df]bg gu/]df k'g n]vfk/LIf0fsf] nflu csf]{ n]vf k/LIfs lgo'lQm ug'{ kg]{5 . n]vfk/LIfssf] kf/L>lds / ;'ljwf ;fwf/0f ;efn] lgwf{/0f u/] jdf]lhd x'g]5 .

;xsf/L n]vf tyf n]vfk/LIf0f lbUbz{g/11

;xsf/L ;+3 ;+:yfåf/f ;+~rfng x'g] cfly{s lqmofsnfksf] ljlw / k|s[lt cGo If]qdf ;+3 ;+:yfsf] eGbf leGg x'g] x'Fbf n]vfk/LIfsn] lgo'lQm :jLsf/ ug'{ eGb klxn] ;+:yfsf] Joj;foLs k|s[lt / ;f]sf] k/LIf0fsf] nflu cfjZos 1fg l;k / >f]t cfkm';Fu eP gePsf] cfsng ug'{ cfjZos x'G5 . obL To; k|sf/sf] 1fg l;k / >f]t cfkm';Fu ePsf] Plsg ePdf n]vfk/LIfsn] n]vfk/LIf0fsf] , If]q, l;df, ;+:yf k|ltsf] pQ/bfoLTj nufot n]vfk/LIf0f k|ltj]bgdf ;dfj]z x'g] j:t'x? pNn]v u/L :jLsf/ kq dfkm{t ;DalGwt ;+:yfnfO{ hfgsf/L u/fpg' kb{5 .

!=!#_ ;xsf/L n]vfk/LIfssf] clwsf/ / sfdst{Ao M!_ n]vfk/LIfsn] ;j{k|yd ;xsf/L P]g @)$*, ;xsf/L lgodfjnL @)$(, ;DjlGwt ;xsf/L

;+3 ;+:yfsf] ljlgod, ;xsf/L l;4fGt, ;xsf/L d"No dfGotf, ;xsf/L cfrf/ ;+lxtf cflbsf] cWoog ug'{ kb{5 .

@_ p;n] ;+3 ;+:yfsf] z]o/ ljefhg / ljt/0f jf/] hf+r u/L ;fdfGotof s'g} ;b:on] @) k|ltzt eGbf j9L gx'g] u/L z]o/ vl/b u/]sf] s'/fdf lj:j:t x'g' kb{5 .

#_ p;n] ;b:ox?4f/f hDdf ul/Psf] gub l8kf]lh6 / gubL lstfj jLr t'ngf u/L gub ;+sngsf] hf+r ug'{sf] ;fy} u}/ ;b:ox?sf] l8kf]lh6 l:jsf/ gePsf]df ljZj:t x'g' kb{5 .

$_ ;xsf/L ;+3 ;+:yfn] j}Í tyf cGo ljlQo ;+:yfaf6 C0f lng] ;DaGwdf ;+~rfns ;ldltaf6 lg0f{o eP gePsf] jf/] hfFr ug'{ kb{5 .

%_ C0fL ;b:ox?n] C0f lnbfsf] jvt u/]sf] ;Demf}tfsf] cfwf/df Jofh hDdf u/]sf] 5 5}g hfFr ug'{ kb{5 . o;sf] nflu gubL lstfj / gub k|ltlnkL x]g'{ kb{5 .

^_ ;+:yfn] cfˆgf ;b:ox?nfO{ C0f nuflg ubf{ ;+~rfns ;ldltsf] lgodjdf]lhd eP gePsf] hfFr ug'{sf] ;fy} ;Demf}tf kq / gulb lstfj x]g'{ kb{5 .

&_ ;xsf/L ;+3 ;+:yfsf] p7g jfFsL C0f s]–stL 5 / ;f]sf] cjZyf s:tf] 5 x]g'{ kb{5 . *_ lgoldt ?kdf ePsf] vr{x?sf] ef}r/x?sf] hfFr u/L To;sf] sfg"gL k|s[of x]g'{ kb{5 . (_ ;+3 ;+:yfsf] v'b artsf] @%Ü c+z hu]8f sf]ifdf 5'6\ofO{ jfFsL art cGo sf]ifx? h:t}

z]o/ nfef+z sf]if, ;+/lIft sf]if, sd{rf/L jf]gz sf]if, ;xsf/L lzIff sf]if , ;xsf/L ljsf; sf]if / 3f6f k'lt{ sf]ifdf ljlgoddf Joj:yf eP jdf]lhd 5'§f5'§} vftf vf]nL hDdf u/]sf] 5 5}g x]g'{ kb{5 .

!)_ ;+:yfsf] gub df}Hbft ;DaGwdf hfFr ubf{ gubL lstfj ;Fu le8fP/ cflwsf/Lstf x]g'{kb{5 . !!_ pkef]Qmf k;n ;+~rfng ug]{ ;xsf/L ;+:yf ePdf vl/bcfb]z, vl/blstfj, ljlqm lstfj,

df}Hbft ljj/0f / :6s d"Nofs+g ljlw hfFr ug'{ kb{5 . !@_ ;xsf/L ;+3 ;+:yfsf] n]vf k|rlnt n]vf l;4fGt / P]g sfg"g jdf]lhd /fv] g/fv]sf] x]g'{

kb{5 . !#_ jf;fnt, gfkmf gf]S;fg vftfsf] tof/L k|rlnt n]vf l;4fGtjdf]lhd tof/ ePsf] 5 5}g x]g'{

kb{5 .


!$_ vr{ gx'g] ;fdfgsf] hfFr ubf{ df}Hbft lstfjsf] ;fy} lhlG; lg/LIf0f k|ltj]bgsf] cfwf/df ug'{ kb{5 .

!%_ ;+3 ;+:yfsf] hfoh]yf / bfloTjsf] d"Nofs+g jf/] cWoog hfFr ug'{ kb{5 .

!=!$_ ;xsf/L n]vfk/LIfsdf x'g' kg]{ u'0fx? M!_ n]vfk/LIfsnfO{ n]vfsf] ;j{dfGo l;4fGt, cy{zf:qsf l;4fGt tyf n]vfk/LIf0f l;4fGtsf]

jf/]df /fd|f] 1fg x'g'sf] ;fy }]sDklg sfg"g, s/ ;DjlGw sfg"g, ;xsf/L P]g tyf cGo k|rlnt sfg"gsf ]jf/]df hfgsf/L ePsf] x'g' kb{5 .

@_ n]vfk/LIf0f sfo{ z'? ug'{ cufl8 ;+3 ;+:yfsf] Aoj;flos ultljlwsf] jf/]df k|To]If hfgsf/L lng' kb{5 .

#_ sf/f]jf/sf] k|fljlws kIf tyf cfkm\gf] cglj1tfsf] jf/]df ;DjlGwt lgsfojf6 yk AofVof dfu ug'{ kb{5 .

$_ n]vfk/LIfs Aojxfl/s, ;xf;L, rt'/ / st{Ao kfngfdf OdfGbf/ x'g' kb{5 .%_ n]vfk/LIfs st{Ao kfngfdf s;}jf6 k|ToIf tyf k/f]If?kdf k|efljt x'g' x'b}g .^_ unt jf;nftdf x:tfIf/ ug'{ kg]{ cj:yf cfPdf n]vfk/LIfsn] /flhgfdf ;d]t ug{ tof/

x'g' kb{5 .&_ ;+:yfn] uf]Ko /fVg' kg]{ lg0f{o tyf sf/f]jf/x? jflx/ n}hfg' x'b}g .*_ af}l4s k|Zgx? ;f]Wg ;Sg], c?sf ts{ ;'Gg ;Sg] / ;xL ;"rgf lng ;Sg] v'jL x'g' kb{5 .(_ n]vfk/LIfsn] st{Ao kfngfdf s;} k|lt k"jf{u|xL, kIfkftL, ;+sfut k|j[lt b]vfpg' x'b}g .!)_ n]vfk/LIfsn] st{Ao kfngf ubf{ ljlw;Ddt, xf]zLof/, rt'/ oyfy{k/s x'g' kb{5 .!!_ n]vfk/LIfs :ki6, ;To, 5f]6f] / vlbnf] k|ltj]bg lbg ;Ifd x'g' kb{5 .!@_ n]vfk/LIfsdf Aoj;flos ;+u7g, Aoj:yfkg / ljQ ljifodf /fd|f] 1fg x'g' kb{5 .!#_ n]vfk/LIfsdf ;fdfGo 1fg -Common Sense _ ePsf] x'g' kb{5 .


v08 – @

;xsf/L ;+3 ;+:yfsf] cfly{s k|zf;g / n]vf k|0ffnL M

;xsf/L n]vfk/LIfsn] s'g} klg ;+:yfsf] n]vfk/LIf0f ug'{ cufl8 ;+:yfsf] cfly{s k|zf;g / n]vf k|0ffnL ;+jGwL lj:t[t hfgsf/Lsf] nflu ;+u7gsf] ;+/rgf, sfo{ ljefhg, clwsf/ k|Tofof]hg, sfo{ cfb]z, kbLo lhDd]jf/L, jflif{s jh]6 tyf sfo{s|d cflb ljifosf] hfgsf/L k|fKt ug'{sf] ;fy} ;+:yfsf] n]vf Aoj:yf ;+jGwL sfo{ljlw, ;xsf/L P]g lgod, /fHosf] k|rlnt sfg"g, ;+jlGwt ;+:yfsf] ljlgod, cfly{s k|zf;g ;+jGwL lgodfjnL, shf{ lgodfjnL, jrt kl/rfng lgodfjnL, sd{rf/L lgodfjnL cflbsf] cWoog ug'{ kb{5 .

@=!_ jh]6 th'{df / :jLs[lt M ;xsf/L ;+3 ;+:yfsf] jflif{s jh]6 tyf sfo{s|d ;+rfns ;ldltjf6 tof/ u/L :jLs[ltsf] nflu ;fwf/0f ;ef ;dIf k|:t't eO :jLs[t eP kl5 sfof{Gjog ul/G5 . ;fdfGotof jh]6 tyf sfo{s|d cg'dfg ubf{ lgDgfg';f/sf j"bfx?df Wofg lbg' kb{5 Msfo{s|dsf] p4]Zo, gLlt / sfo{gLltsfo{s|d sfof{Gjog cjlw, sfo{tflnsf, cfjZos hgzlQm, k"lhut tyf ;+rfng vr{ /

k"lhsf] >f]tjh]6 tyf sfo{s|d sfof{Gjogjf6 k|fKt x'g] ef}lts tyf cfly{s pknlAwjh]6 tyf sfo{s|dsf] lgoGq0f Aoj:yfjh]6 tyf sfo{s|d sfof{Gjogjf6 ;/f]sf/jfnfdf kg]{ k|efjjh]6 tyf sfo{s|d sfof{Gjogsf] cg'udg, k|utLdfkg / ;dLIff .

@=@_ jh]6 kl/rfng / lgoGq0f M :jLs[t jh]6 kl/rfng / sfo{s|d sfof{Gjogsf] lhDd]jf/L ;fdfGotof ;+rfns ;ldltdf /x]sf] x'G5 . cfjZostf cg';f/ ;+rfns ;ldltn] dftxtsf Aoj:yfks / sd{rf/Lx?nfO{ cfkm\gf] clwsf/ k|Tofof]hg u/]sf x'G5g\ . :jLs[t jh]6sf] kl/lw leq /lx sfo{s|d sfof{Gjogjf6 ;+:yfsf] lgwf{l/t p4]Zox? k'/f ug{ jh]6 Aoj:yfkg / lgoGq0f ug{ lgDgfg';f/sf] k|s[of cjnDjg ul/Psf] x'G5 M!= cfjlws -rf}dfl;s, cw{jflif{s / jflif{s_ ?kdf ;+3 ;+:yfx?sf] oyfy{ cfo / vr{sf] ljj/0f

tof/ u/L jh]6 -cg'dflgt cfoJofo ljj/0f_ ;+u t'ngf ug]{ / km/s k/]df sf/0f klxrfg ug]{ .

@= cg'dflgt vr{ eGbf oyfy{ vr{ j9L ePdf cfly{s Joj:yfkg v's'nf] dxz'; u/L lgoGq0fsf pkfox? cjnDjg ug'{kb{5 .

@=#_ n]vf clen]v Joj:yf M ;xsf/L P]g @)$* sf] bkmf ## df ePsf] jdf]lhd ;xsf/L lgodfjnLsf] lgod @! df clen]v /fVg] ;DaGwdf ePsf] sfg"gL k|fjwfg cg';f/ k|To]s ;+3 ;+:yfn] cfˆgf] sfd sf/fjfxL ;+~rfngdf b]xfo jdf]lhdsf clen]vx? cWofjlws


?kdf /fVg' kb{5 Ms_ ;xsf/L lgodfjnLsf] cg';'rL $ jdf]lhdsf] ;b:o btf{ lstfj, v_ k|f/lDes ;fwf/0f ;ef, ;fwf/0f ;ef, ljz]if ;fwf/0f ;ef, n]vf ;ldlt / cGo pk;ldltx?sf]

5'§f5'§} sf/jfxL lstfjx? . u_ gubL jxL 3_ ;+3;+:yfn] c?s'g} JolQm jf ;+:yf jf ;+3;+u s'g} sf/f]jf/ u/]sf] eP ;f] sf/f]jf/ b]vfpg]

btf{ lstfj . ª_ z]o/ btf{ lstfj r_ :6s btf{ lstfj 5_ C0f n]gb]g btf{ lstfj h_ j]?h" Pj+ ;Dk/LIf0f vftf em_ JolQmut vftf `_ cfDbfgL, vr{, ;Dklt / bfloTj ;DaGwL cun cnu vftfx? 6_ ;do ;dodf ;+~rfns ;ldltn] tf]lslbPsf] cGo clen]v Pj+ vftfx? . pNn]lvt clen]vx?sf] ;fy} k|To]s ;+:yf jf ;+3n] cfˆgf] cfoJoo pTkfbg nfut tyf l:ylt ljj/0f k|ltj]bg -jf;nft_ ;xsf/L lgodfjnL cg';'rL % jdf]lhdsf] 9f+rfdf /lhi6«f/ jf lghn] tf]s]sf] clwsf/L ;dIf k]z ug'{ kg]{5 .

@=$_ ;xsf/L n]vf k|0ffnL M ;xsf/L ;+3 ;+:yfx? x'g] cfly{s sf/f]jf/nfO{ bf]xf]/f] n]vf k|0fflnsf] l;4fGt cg';f/ ;lhnf]sf] nflu ;xsf/L vftf ;+s]t gDa/ ;lxt tof/ ul/G5 . cGo ;/sf/L tyf Joj;foLs ;+3 ;+:yfx? h:t} ;xsf/L ;+3 ;+:yfx?df klg n]vf clen]vg k|s[ofsf] z'?jft uf]Zjf/f ef}r/sf] tof/Laf6 z'? u/L k|To]s sf/f]jf/sf] lx;fj d'Vo vftf / ;xfos vftfx?df k|lji6 ul/G5 .

@=%_ ;xsf/Ldf g]kfn n]vfdfgsf] kfngf M ;xsf/L ljefu 4f/f hf/L lgb]{lzsfdf ;xsf/L ;+3 ;+:yfx?sf] n]vfk/LIf0f ug]{ AolQm jf ;+:yfn] g]kfn rf6{8{ Psfp06]06 ;+:yf 4f/f tof/ kfl/Psf] n]vfdfg -Acconting Standards_ cg'?k x/lx;fj tof/ kfl/Psf] 5 5}g\ x'g'{ kb{5 . pNn]lvt lgb]{lzsfdf ePsf] Aoj:yf cg';f/ k|To]s ;xsf/L ;+3 ;+:yfn] cfkm\gf] sf/f]jf/sf] n]vf /fVbf g]kfn rf6{8{ Psfp06]06 ;+:yf 4f/f hf/L ePsf n]vfdfg ;d]tsf] kfng ug'{kg]{ b]lvG5 .

@=^_ ;xsf/Lsf d'Vo vftfx? M ;xsf/L ;+3 ;+:yfx?sf] cfly{s tyf Aoj;flos sf/f]jf/df lgDgfg';f/sf rf/ d'Vo vftfx? k|rngdf /x]sf 5g\ M

s_ bfloTj vftf M ;xsf/L ;+3 ;+:yfx?n] c?nfO{ a'emfpg' kg]{ ;a} k|sf/sf] lx;fj /sd o; vftfdf r9fpg' kb{5 . o;df ;b:ox?sf] z]o/ k"+lh, jrt /sd, l8kf]lh6 /sd, w/f}6L /sd, C0f /sd, s;}nfO{ e'QmfgL lbg' kg]{ lx;fj nufotsf cGo bfloTjx?


;dfj]z ul/Psf] x'G5 . o; vftfdf vr{ 8]lj6 x'G5 eg] cfDbfgL s|]l86 x'G5 . o;df vr{ -8]lj6_, cfDbfgL -s]|l86_ / z]if -df}Hbft_ u/L tLgj6f dxnx? /x]sf x'G5g\ . vftfsf] cGTodf b]vfOg] s'n df}Hbftn] lx;fj g+= !) b]lv &) ;Ddsf k|To]s zLif{ssf] df}Hbft /sdsf] hf]8nfO{ b]vfpb5 .

v_ ;Dklt vftf M o; vftfdf ;xsf/L ;+3 ;+:yfsf] :jfldTjdf /x]sf] wgdfn, hfoh]yf, ;Dklt nufot nufgL /sd, c?jf6 kfpg' kg]{ /sd cflb ;dfj]z ul/Psf] x'G5 . o;df vf; u/L ;+3 ;+:yfsf] gfpdf /x]sf] gub tyf a}+s df}Hbft, nufgL, C0f lbPsf] /sd, c?jf6 kfpg' kg]{ lx;fj, d]lzg, kmlg{r/, 3/ hUuf, ;jf/L ;fwg cflb lx;fjx? ;dfj]z

ul/Psf] x'G5 . o;df ;+3 ;+:yfsf] ;Dklt a[l4 x'bf 8]lj6 / 36bf s|]l86 x'G5 . vftfsf] cGTodf b]vfOg] s'n df}Hbftn] lx;fj g+= *) b]lv !$) ;Ddsf k|To]s zLif{ssf] df}Hbft /sdsf] hf]8nfO{ b]vfpb5 .

u_ ;fdfg vl/b tyf vr{ vftf M o; vftfdf ;xsf/L ;+3 ;+:yfn] vl/b ug]{ ;/;fdfg / ;f] sf] 9'jfgLdf nfUg] Hofnf tyf vr{ nufot sfof{no ;+rfng vr{x?– tnj, eQf, dd{t, 3/ef8f, wf/fkfgL, ljh'nL, Aofh vr{, x|f;sl§ /sd, j}7s eQf, ljljw cflb vr{x? ;dfj]z ul/Psf x'G5g\ . o; vftfsf] cGTodf b]vfOg] s'n df}Hbft ;fdfGotof s|]l86 x'G5 .

3_ ;fdfg ljs|L tyf cfDbfgL vftf M o; vftfdf ;xsf/L ;+3 ;+:yfn] ;/;fdfg / ;]jf ljs|Ljf6 k|fKt /sd nufot nufgL tyf C0fjf6 k|fKt Aofh cfDbfgL, Aofkf/L 5'6 ;'ljwf, ;+3 ;+:yfdf k|fKt cg'bfg, ;b:otf jf k|j]z z'Ns, l:y/ ;Dklt ef8fdf lbP jfkt k|fKt /sd, xh{gf jfkt k|fKt /sd cflb cfDbfgL ;dfj]z ul/Psf] x'G5 . o; vftfsf] cGTodf b]vfOg] s'n df}Hbft ;fdfGotof 8]lj6 x'G5 .

@=&_ ;xsf/Lsf ;xfos vftfx? M ;xsf/L ;+3 ;+:yfx?sf] k|To]s cfly{s tyf Aoj;flos sf/f]jf/sf] uff]Zjf/f ef}r/ p7fO ;s] kl5 To;nfO{ ;DjlGwt d'Vo / ;xfos vftfx?df k|lji6 ug'{ kb{5 . d'Vo vftfsf] k|To]s zLif{ssf] nflu 5'§f5'§} ;xfos vftfx? /fVg' kb{5 . ;xsf/L ;+3 ;+:yfx?sf] cfly{s tyf Aoj;flos sf/f]jf/df lgDgfg';f/sf ;xfos vftfx? k|rngdf /x]sf 5g\ M

!= z]o/ k"Flh vftf -lx=g++ !)_ M ;xsf/L ;+3 ;+:yfsf] s'n k"Flhsf] ljefhg u/L ;–;fgf] c+zdf af8]/ ;b:ox? ljr ljt/0f u/L pgLx?af6 zo/ k'lhF ;+sng u/LG5 . z]o/ vl/bsf] cfwf/df k|Tos JolQmsf] ;b:otfn] sfg"lg dfGotf k|fKt ub{5 . ;b:otf Tofu]df z]o/ k"lhFsf] /sd lkmtf{ ul/G5 . z]o/ ljlqmaf6 k|fKt /sd ;+:yfsf] bfloTj x'g] xF'bf lx=g++ !) df z]o/ k"lhFnfO{ qm]l86 ul/G5 . z]o/ /sd lkmtf{ u/]sf] cj:yfdf lx=g+= !) 8]lj6 ul/G5 . z]o/ k"lhF;+u ;DaGwLt cGo dxTjk"0f{ lstfjx?df btf{ lstfj / ;b:otf lstfj /x]sf x'G5g .


@= sf]if lx;fj -lx=g+= @)_ M o:tf] sf]if /sd ;+:yfsf] d'gfkmf jf art af6 5'6\ofO{Psf] /sd h'g cfsl:ds sfo{df vr{ ug{ bfloTj r'Qmf ug{ jf ;DktLsf] Ifltk"lt{ ug{ k|of]u ul/G5 . ;+:yfsf] sf]ifdf /sd k|fKt x'Fbf q]ml86 / vr{ ubf{ 8]lj6 ug'{ kb{5 . o; cGt{ut lgDgfg';f/ @ j6f sf]ifx? v8f ul/Psf x'G5g\ M

@=! hu]8f sf]if -lx;fj g+= @)=!_ M of] sf]if vf; u/L ;+:yfsf] ;DktL j[l4 ug{ tyf rfn' k'lhFdf k|of]u ug{ pkof]u ul/G5 . o; sf]ifdf v'b gfkmfsf] @%Ü /sd hDdf ul/G5 . ;DktL lnnfd ljlqm ubf{ d"No eGbf j9L /sd k|fKt ePdf, rn crn ;DktL vl/b jf lgdf0f{ ug{ k|fKt gub, lhG;L, bfgbftJo, rGbf h:tf cg'bfgx? ;dfj]z ul/Psf] xG5 .

@=@ cGo sf]if -lx=g+= @)=@_ M of] ljif]z sf] nflu v8f ul/Psf] sf]if xf] . h;df hu]8f sf]ifdf 5'6\ofpg' kg]{ v'b art sf] @%Ü /sd 5'6\ofO{ ;s] kl5 jfsLF art af6 qmdz M z]o/ nfef+z sf]if, ;+/lIft sf]if, sd{rf/L jf]gz sf]if, ;xs/L lzIff sf]if, ;xsf/L ljsf; sf]if / 3f6fk'lt{ sf]ifdf ljlgoddf Joj:yf ePsf] jdf]lhd 5'6\6f5'6\6} vftf vf]ln /fVg' kb{5 .

#= lgIf]k lx;fj -lx=g++= #)_ M ;xsf/L ;+3 ;+:yfn] ;b:ox?sf] art lgIf]k ;+sng, l;ldt j}ÍLª sf/f]jf/ ;+~rfng u/]sf]df cGo lgIf]k ;+sng, w/f}l6 jfktsf] k|fKt /sd cfbL lgIf]k vftfdf hDdf ug'{ kb{5 . o;/L hDdf x'g] /sd lgIf]k vftfdf qm]l86 ul/G5 eg] /sd lkmtf{ jf e'QmfgL ubf{ 8]lj6 ul/G5 .

#=! rNtL vftf -lx=g++= #)=!_ M g]kfn /fi6«j}Íaf6 l;ldt sf/f]jf/ ;+~rfng ug]{ u/L :jLs[lt k|fKt ;xsf/L ;+:yfx?n] cfˆgf ;b:osf] lgIf]k rNtLvftfdf hDdf ubf{ qm]l86 ug'{ kb{5 eg] pQm rNtL lgIf]ksf] /sd lkmtf{ ubf{ 8]lj6 ug'{ kb{5 . rNtL vftf vf]Ng]sf] JolQmut lx;fj vftf ;d]tdf clen]v u/L hDdf,lkmtf{ / jfsLF lgIf]k b]vfpg' kb{5 .

#=@ art vftf -lx=g+= #)=@_ M ;xsf/L ;+:yfx?n] cfˆgf ;b:ox?af6 art lgIf]k :jLsf/ ubf{ lx=g+= #)=@ art vftfdf qm]l86 ug'{ kb{5 eg] pQm vftfaf6 ;b:ox?sf] art lkmtf{ u/]df 8]lj6 ug'{ kb{5 . artstf{sf] lx;fj yfxf kfpg JolQmut vftf vf]nL s'n hDdf /sd lkmtf{ /sd / jfsLF /sdsf] ljj/0f cWofjlws ug'{ kb{5 .

#=# w/f}l6 vftf -lx=g+= #)=#_ M ;xsf/L ;+3 ;+:yfn] s'g} JolQm ;+3 ;+:yf jf lgsfofaf6 w/f}l6 :j?k k|fKt /sd o; vftfdf qm]l86 ug'{ kb{5 eg] pQm w/f}l6 lkmtf{ ubf{ 8]lj6 ug'{ kb{5 . ;fy} w/f}l6jfnfsf] JolQmut vftfdf ;d]t pQm lx;fj b]vfpg' kb{5 .

$= C0f lx;fj vftf -lx=g+=$)_ M ;xsf/L ;+3 ;+:yfn] s'g} j}Í ljlQo ;+3 ;+:yf JolQm / cGo k|s[ltsf ;xsf/Lx?af6 C0f lnbfF C0f lx;fj vftf vf]nL qm]l86 ug'{ kb{5 . C0f lkmtf{ jf e'QfgL ubf{ 8]lj6 ug'{ kb{5 .

%= e'QfgL lbg' kg]{ lx;fj vftf -lx=g+= ^)_ M o; lx;fj vftfdf c?af6 pwf/f]df ;fdfg k|fKt ePsf] / ;f]sf] nflu e'QmfgL ug'{ kg]{ /sd, k]ZsL :j?k k|fKt /sd, sd{rf/L lxtsf]ifsf] nflu


s6f}lt /sd, ;fk6L /sd / cGo e'QmfgL lbg' kg]{ /sdsf] lx;fj n]vf /flvG5 . o;/L ljleGg lzif{saf6 k|fKt ePsf] /sd ;+:yfsf] bfloTj ePsf]n] qm]l86 ug'{ kb{5 . o; cGt{ut lgDg pkvftfx? /flvPsf] x'G5 .

%=! pwf/f] vl/b lx;fj vftf -lx=g+= ^)=!_%=@ k]ZsL k|fKtL lx;f vftf -lx=g+= ^)=@_%=# sd{rf/L lxtsf]if vftf -lx=g+= ^)=#_%=$ ;fk6L lx;fj vftf -lx=g+= ^)=$_%=% cGo e'QmfgL ug'{ kg]{ lx;fj vftf -lx=g+= ^)=%_

^= ltg'{ kg]{ cGo bfloTj lx;fj vftf -lx=g+= &)_ M s'g} cf=j=sf] cGTodf pQm cf=j=;+u ;DaGwLt t/ ltg{ jfsLF k|zf;lgs k|s[ltsf vr{nfO ltg'{ kg]{ bfloTj cGt{ut k|lji6 u/L csf] cf=j=sf] nflu bfloTj ;fg]{ ul/G5 . o; lx;fj vftf cGt{ut lgDg lnlvt lx;fjx? /flvPsf x'G5g\ M

^=! ltg{ jfFsL tnj eQf -lx=g+=&)=!_^=@ ltg{ jfFsL 3/ ef8f -lx=g+=&)=@_^=# ltg{ jfFsL Jofh /sd -lx=g+=&)=#_^=$ ltg{ jfFsL n]vfk/LIf0f z'Ns -lx=g+=&)=$_^=% ltg{ jfFsL cGo /sd -lx=g+=&)=%_

&= gub lx;fj vftf -lx=g+= *)_ M ;xsf/L ;+3 ;+:yfdf k|fKt ;j} k|sf/sf lx;fj o; vftfdf 8]lj6 ul/G5 eg] ;+:yfaf6 gub jfxL/ uPsf]df qm]l86 ul/G5 .

*= j}Í rNtL lx;fj vftf lx=g+= ()_ M ;xsf/L ;+3 ;+:yfx?n] s'g}klg jfl0fHo j}Ídf rNtLvftf vf]nL /sd /fv]df 8]lj6 / /sd lgsfn]df qm]l86 ul/G5 .

(= nufgL lx;fj vftf -lx=g+=!))_M ;xsf/L ;+3 ;+:yfsf] nufgL j[l4 x'Fbf 8]lj6 / nufgL 36bf qm]l86 x'G5 . o; cGt{ut lgDg ;xfos vftfx? /flvPsf x'G5g\

(=! lwtf]kq vl/b vftf -lx=g+=!))=!_(=@ d'4tL vftf -lx=g+=!))=@_(=# art vftf -lx=g+=!))=#_(=$ z]o/ vl/b lx;fj vftf -lx=g+=!))=$_

!)= C0f lbPsf] lx;fj -lx=g+=!!)_ M ;xsf/L ;+3 ;+:yfn] cfˆgf] ;b:onfO{ C0f lbPsf] lx;fj o; vftfdf 8]lj6 ul/G5 eg] C0f c;'ln x'Fbf qm]l86 ul/G5 .

!!= kfpg' kg]{ lx;fj -lx=g+=!@)_ M ;xsf/L ;+3 ;+:yfn] s'g} JolQm, ;+3 ;+:yf jf lgsfoaf6 kfpg'kg]{ /sdsf] lx;fj j[l4 x'Fbf 8]]lj6 ul/G5 eg] /sd 36bf qm]l86 ul/G5 . o; cGt{ut b]xfocg';f/sf ;xfos vftfx? /flvPsf] x'G5 M

!!=! pwf/f] ljlqm tyf c;'ln lx;fj -lx=g++=!@)=!_


!!=@ k]ZsL km5f}{6 lx;fj -lx=g++=!@)=@_!!=# kfpg' kg]{ Jofh lx;fj -lx=g++=!@)=#_!!=$ lxt sf]if hDdf lx;fj -lx=g++=!@)=$_!!=% j]?h" lx;fj -lx=g++=!@)=%_!!=^ w/f}l6 lx;fj -lx=g++=!@)=^_!!=& clgjfo{ art lx;fj -lx=g++=!@)=&_!!=* cGo kfpg' kg]{ /sd lx;fj -lx=g++=!@)=*_

!@= l:y/ ;Dk\tL lx;fj vftf -lx=g+=!#)_ M o; lx;fj vftfdf ;+3 ;+:yfn] cfˆgf] k|of]usf] nflu vl/b u/]sf yfO{ k|s[ltsf] ;DktLx? / ;fsf] 9'jfgLdf nfUg] Hofnf ;dfj]z ul/Psf] xG5 :yfoL ;DktL j[l4 x'Fbf 8]lj6 x'G5 eg] ;DktL 36bf qm]l86 x'G5 . tn pNn]lvt ;DktLdf hldgjfx]ssf cGo ;DktLdf x|f; s§L ug'{ kb{5 . o; cGt{ut lgDg ;xfos vftfx? /x]sf x'G5g\ M

!@=! lkmlg{r/ lx;fj -lx=g+=!#)=!_!@= ;]km lx;fj -lx=g+=!#)=@_!@=# ;jf/L;fwg lx;fj -lx=g+=!#)=#_!@=$ 3/hUuf lx;fj -lx=g+=!#)=$_

!#= cGo ;DktL lx;fj -lx=g+= !$)_ M o; lx;fj cGt{ut d]lzg/L cf}hf/, 9s,t/fh', ;fO{gjf]8{, 6]lnkmf]g, SofNs'n]6/, sDKo"6/, k+vf, k":ts, ef8fs'8f, cfbL ;/;fdfgx? ;dfj]z ePsf x'G5g\ . pNn]lvt ;fdfg j[l4 x'Fbf 8]lj6 / 36L x'Fbf qm]l86 ug'{ kb{5 .

!$= ;fdfg vl/b÷vr{ lx;fj vftf -lx=g+=!%)_ M ;xsf/L ;+3 ;+:yfn] ljlqm ug]{ n] vl/b u/]sf ;/;fdgx? / ltgdf nfu]sf 9'jfgL vr{ o; vftfdf ;dfj]z u/LPsf] x'G5 . ;fdfg vl/bjf6 ;DktL j[l4 x'g] x'Fbf o; vftfnfO{ 8]lj6 ul/G5 eg] s'g} sf/0fj; ;fdfg lkmtf{ ePdf qm]l86 ug'{ kb{5 . o; cGt{ut lgDg ;xfos vftfx? kb{5g\ M

!$=! ;fdfg vl/bf vftf -lx=g+=!%)=!_!$=@ 9'jfgL vr{ vftf -lx=g+=!%)=@_!$=# tnj eQf vftf -lx=g+=!%)=#_!$=$ 3/ uf]bfd ef8f vr{ vftf -lx=g+=!%)=$_!$=% d;nGb vr{ vftf -lx=g+=!%)=%_!$=^ dd{t vr{ vftf -lx=g+=!%)=^_!$=& rfn' Jofh vr{ vftf -lx=g+=!%)=&_!$=* ljljw vr{ vftf -lx=g+=!%)=*_!$=( x|f; vr{ vftf -lx=g+=!%)=(_!$=!) O{Gwg vr{ vftf -lx=g+=!%)=!)_


!$=!! j}7s eQf vr{ vftf -lx=g+=!%)=!!_!$=!@ xh{gf vr{ vftf -lx=g+=!%)=!@_!$=!# Jofkf/L 5'6 vr{ vftf -lx=g+=!%)=!#_

!%_ ;fdfg ljs|L tyf cfDbfgL vftf -lx=g+= !^)_M o; vftfdf ;xsf/L ;+3 ;+:yfn] dfn;fdfg ljs|L u/L k|fKt u/]sf] /sd nufot cGo cfDbfgLx?sf] n]vf /flvG5 . ljs|L jfktsf] cfo s|l86 ul/G5 eg] ljs|L ;fdfg lkmtf{ ePdf 8]lj6 ul/G5 . o; cGt{ut lgDg ;xfos vftfx? kb{5g\ M

!%=! ;fdfg ljs|L vftf -lx=g+=!^)=!_!%=@ C0fjf6 k|fKt Aofh vftf -lx=g+=!^)=@_!%=# nufgLjf6 k|fKt Aofh vftf -lx=g+=!^)=#_!%=$ ljljw cfDbfgL vftf -lx=g+=!^)=$_!%=% Aofkfl/ 5'6 k|fKt vftf -lx=g+=!^)=%_!%=^ k|zf;lgs cg'bfg k|fKt lx;fj vftf -lx=g+=!^)=^_

!^_ Aofkf/ tyf gfkmf gf]S;fg vftf - lx=g+= !&)_M ;xsf/L ;+3 ;+:yfn] Ps cfly{s jif{ leq u/]sf ;Dk"0f{ s[ofsnfkx?sf] gfkmf gf]S;fgsf] l:ylt Aofkf/ tyf gfkmf gf]S;fg vftfdf b]vfOG5 . of] vftf cfly{s jif{sf] cGTodf tof/ ul/G5 . o; cGt{ut lgDg ;xfos vftfx? kb{5g\ M

!^=! Aofkf/L gfkmf lx;fj vftf -lx=g+=!&)=!_!^=@ Aofkf/L gf]S;fg lx;fj vftf -lx=g+=!&)=@_!^=# gfkmf ljt/0f lx;fj vftf -lx=g+=!&)=#_


v08 #

;xsf/Ldf cfGtl/s lgoGq0f tyf cfGtl/s n]vfk/LIf0f

#=!_ cfGtl/s lgoGq0f k|0ffnLM ;xsf/L ;+3 ;+:yfx?sf] ljQLo cg'zf;gsf] nflu cfGtl/s lgoGq0f tyf cfGtl/s n]vfk/LIf0f k|0ffnLsf] cToGt} dxTjk"0f{ of]ubfg /x]sf] x'G5 . cfGtl/s lgoGq0f tyf cfGtl/s n]vfk/LIf0f k|0ffnLsf] k|efjsf/Ltf / ljZjf;gLotfsf] cfwf/df n]vfk/LIfssf] efjL sfo{of]hgf lgwf{/0f ul/G5 . cfGtl/s lgoGq0f k|0ffnLdf ;fwf/0f ;ef, ;+rfns ;ldlt, n]vf ;ldltn] cKgfPsf ;j} gLlt, sfo{ljlw, of]hgf, sfo{s|d / k|s[ofx? ;dfj]z ePsf x'G5g . cfGtl/s lgoGq0f k|0ffnLsf k|d'v p4]Zox? lgDgfg';f/ 5gM• ;+3 ;+:yfx?sf] ;Dklt tyf >f]t ;fwgx?sf] ;+/If0f ug'{ .• plrt, lgoldt / ldtAooL tl/sfn] >f]t ;fwg kl/rfng ug'{ .• sf/f]jf/x?sf] Aojl:yt clen]vg ug'{ . • k|rlnt P]g sfg"gx?sf] kfngf ug'{ . • ;xsf/L l;4fGt tyf d"No dfGotfx?sf] kfngf ug'{ .• ;+3 ;+:yfx?sf] sfo{bIftf / sfo{ k|efjsf/Ltfdf j[l4 ug'{ .• k|ltj]bg / ljQLo ;"rgfx?sf] ljZjf;gLotf j[l4 ug'{ .• lgwf{l/t ;dodf ;fwf/0f ;ef ;+rfng / lgoldt ?kdf ;+rfns ;ldlt /

n]vf ;ldltsf] a}7s ;+rfng ug'{ .• jh]6 tyf sfo{s|dsf] sfof{Gjogdf sfo{ljlwsf] kfngf ;'lglZrt ug'{ .

#=@_ cfGtl/s lgoGq0f k|0ffnLsf cf}hf/x?M

• clwsf/ k|Tofof]hg tyf lhDd]jf/L lgwf{/0f .• ;xsf/L ;+3 ;+:yfx?n] kfngf ug'{ kg]{ cfrf/ ;+lxtf .• ljQLo ;"rgf / k|ltj]bgsf] :ki6tf .• sfo{ ;+rfng ljlwsf] :ki6tf .• gLltut k|s[ofsf] :ki6tf .• of]hgf tyf jh]6 k|0ffnLsf] sfof{Gjog .• ;Dkltsf] ef}lts z'/Iff .


• cfGtl/s hf+r / ;Gt'ng k|0ffnL .• sf/f]jf/x?sf] cWofjlws clen]vg .• k|efjsf/L cGtl/s n]vfk/LIf0f .• sldsdhf]/Lx?sf] ;'wf/fTds Aoj:yf .

#=#_ cfGtl/s lgoGq0f k|0ffnLsf] jlu{s/0fM s_ n]vf lgoGq0f -Accounting Control_M o; cGt/ut sf/f]jf/sf] oyfy{ / k"0f{ clen]vg, e"nr's, q'6L, d:of}6 / hfnem]n lgoGq0f, ;fwg >f]tsf] z'/Iff cflb h:tf ljifox? ;dfj]z ePsf x'G5g . To;sf] nflu ;j{dfGo n]vf l;4fGtsf] k|of]u, clwsf/ k|fKt clwsf/Ljf6 cfly{s sf/f]jf/ ;+rfng, ;fwg >f]tsf] ;b'kof]u, z'/Iff / lg/LIf0f hf+r cflbjf6 lgoGq0f ul/G5 . k|To]s ;xsf/L ;+:yfsf] ;fwf/0f ;efn] n]vf ;ldltsf] Aoj:yf u/L cfGtl/s n]vfk/LIf0fsf] lhDd]jf/L lbg] sfd ub{5 . o; ;ldltn] pNn]lvt dfkb08sf] cfwf/df n]vfk/LIf0f u/L k|ltj]bg ;fwf/0f ;efdf k]z ug'{ kb{5 .

v_ k|zf;lgs tyf Aoj:yfksLo lgoGq0f -Administrative and Managerial Control _M of] lgoGq0f k|0ffnL vf;u/L ;+3 ;+:yfx?sf] b}lgs sfo{ ;+rfng / lg0f{o k|s[of ;+u ;Djlwt x'G5 . b}lgs sfo{ ;+rfng ubf{ gLlt, sfo{ljlw, sfo{of]hgf / :jLs[t jh]6 tyf sfo{s|dsf] cfwf/df eP gePsf] / ;+:yfdf lg0f{o ubf{ ;xL ;"rgfsf] cfwf/df eP gePsf] x]l/G5 . /lhi6|f/ jf lghjf6 clwsf/ k|fKt clwsf/Ln] ;+3 ;:yfsf] h'g;'s} clen]v tyf sfuhkqx? lg/LIf0f u/L q'6L ;Rofpg / ;'emfj lbg ;Sg] Aoj:yf 5 . #=$_ cfGtl/s lgoGq0f k|0ffnLsf] k|efjsf/Ltf d"Nof+sg ljlwx?M ;xsf/L ;+3 ;+;yfx?sf] sfo{ k|s[lt cg';f/ cfGtl/s lgoGq0f sfo{ ljlwx? km/s km/s x'g ;Sb5g . n]vfk/LIfsn] cfGtl/s lgoGq0f Aoj:yfsf] k|efjsf/Ltf hf+r ubf{ lgDgfg';f/sf k|s[ofx? cKgfpg' kb{5 M

• ;xsf/L ;+3 ;+:yfn] cKgfPsf] n]vf k|0ffnL / cfGtl/s lgoGq0f k|0ffnLsf] ;dLIff ug]{ .

• sd{rf/Lx?sf] sfo{ljj/0f / sfo{ k|s[ofsf] ;ldIff ug]{ .• k|ltlglw sf/f]jf/sf] 5gf}6 u/L k/LIf0f hf+r ug]{ .


#=%_ cfGtl/s n]vf k/LIf0f ;xsf/L ;'zf;gsf] cfwf/M;xsf/L ;+3 ;+:yfdf cfGtl/s ;'zf;g sfod ug{sf] nflu sfg"gtM n]vf ;ldlt jf n]vf tyf ;'k/Lj]If0f ;ldltsf] ;+:yfut Joj:yf ul/Psf] x'G5 . n]vf ;ldlt ;+:yfsf]] ;fwf/0f ;efaf6 ;b:ox? dWo]af6 rog ul/Psf] x'G5 . o; ;ldltdf Ps hgf ;+of]hs ;d]t tLg hgf ;b:ox? /x]sf x'G5g\ . n]vf ;ldltsf] :jtGq cl:tTj x'g] x'Fbf ;+rfns ;ldltaf6 of] ;ldlt x/]s s'/fdf :jfoQ / :jtGq x'G5 . o; ;ldltdf ;+rfns nufotsf cGo kbflwsf/Lx? rog x'g kfpb}gg\ . ;+rfns ;ldltn] b}lgs ?kdf ;+rfng ug]{ cfly{s tyf k|zf;lgs sfdsf] r]s hfFr u/L cfjZos ;'wf/sf] nfuL k|ltj]bg lbg] / cfGtl/s ;'zf;g sfod ug{' o; ;ldltsf] k|d'v sfd xf] . n]vf tyf ;'kl/j]If0f ;ldltn] ;+3;+:yfsf] sfdsf/jfxL pk/ r]s hfFr u/L rf}dfl;s ?kdf b]lvPsf s}lkmot / ;'emfj ;lxt ;+rfns ;ldltdf k|ltj]bg lbg] sfg"gL k|fjwfg 5 . n]vf ;ldltsf] k|ltj]bg pk/ 5nkmn u/L cfly{s tyf k|zf;g ;DaGwL ljifodf yk ;'wf/ u/L ;'zf;g sfod ug{' ;~rfns ;ldltsf] st{Jo x'g]5 . o; ;ldltn] cfGtl/s n]vfk/LIf0f ubf{ d'Votof ;xsf/L P]g, ;xsf/L lgoodfjnL, dfkb08, ;/sf/L lgb]{zg, kl/kq cflbsf] ;fy} ;+:yfsf] ljlgoddf pNn]lvt k|fjwfgx?sf] cfwf/df r]s hfFr ug{' kb{5 . pNn]lvt cfwf/x?sf] cltl/Qm ;xsf/L l;4fGt, d"NodfGotf, ;+:yfn] hf/L u/]sf cfly{s k|zf;lgs ljlgodfjnL, art kl/rfng ljlgodfjnL, C0f nufgL ljlgodfjnL, lwtf] d"Nof+sg tyf lnnfd ;DaGwL ljlgodfjnL ;d]tsf b:tfj]hx?sf] cfwf/df cfGtl/s r]s hfFr ug{' kb{5 . art tyf C0fsf] sf/f]af/ ug]{ ;xsf/L ;+3;+:yfx?sf] cfGtl/s n]vfk/LIf0f ubf{ kN;{ cg'udg k|0ffnL adf]lhdsf ;"rsf+sx? ;d]tsf] k|of]u ubf{ cGt/f{li6«o :t/sf] dfkb08 sfod ug{ ;lsg] b]lvG5 .


v08 $

;xsf/L ;+3 ;+:yfx?df v'b art -z'4 d'gfkmf_ lat/0f ;DaGwL dfkb08M

$=! k|To]s ;xsf/L ;+3 ;+:yfx?n] ;DalGwt cfly{s jif{df cfh{g u/]sf] v'b art -z'4 d'gfkmf_ /sdnfO{ ;f] cfly{s jif{sf] n]vfk/LIf0f k|ltj]bg ;fwf/0f ;efaf6 cg'df]bg eO{;s]kl5 ;xsf/L P]g, @)$* / ;xsf/L lgodfjnL, @)$( sf] clwgdf /xL tf]lsP adf]lhdsf] b/sf cfwf/df tf]lsPsf sf]ifx?df afF8kmfF8 u/L sf]ifsf] pB]Zo cg';f/ pkof]u ug'{ kb{5 .

$=@ ;xsf/L P]g, @)$* sf] bkmf @& -!_ adf]lhd v'b art /sdsf] lat/0f ubf{ ;+:yf jf ;+3sf] s'g} jif{sf] v'b artsf] 36Ldf Ps rf}yfO{ /sd hu]8f sf]ifdf hDdf u/]kl5 afFsL /xg uPsf] /sd dWo]af6 tf]lsP adf]lhdsf sf]ifx? v8f ug{ ;lsG5 .

hu]8f sf]if afx]ssf c? sf]ifx?dWo]af6 tL sf]ifsf] adf]lhd ;+3 jf ;+:yfsf] ljlgoddf pNn]v eP adf]lhdsf] nfef+z jf jf]g; lat/0f ug{ ;lsG5, t/ Ps cfly{s jif{sf] z]o/ nfef+z jfktsf] /sd s'n z]o/ k"FhL -JolQmut z]o/ k"FhL ;d]t _ sf] !% k|ltzt eGbf a9L lat/0f ug{ kfO+b}g . z]o/ k"FhLsf] kGw| k|ltzt eGbf a9L z]o/ nfef+z lat/0f ug{ ldNb}g eGg'sf] cy{ v'b gfkmf÷artsf] kGw| k|ltzt dfq nfef+z ljt/0f ug{' sbflk xf]Og .

$=# k|To]s ;xsf/L ;+3 ;+:yfx?n] ;xsf/L lgodfjnLsf] lgod !( adf]lhd b]xfo cg';f/ v'b art -z'4 d'gfkmf_ lat/0f ug'{ kb{5M

$=#=! ;xsf/L ;+:yf jf ;+3sf] s'g} jif{sf] v'b artaf6 ;xsf/L P]g, @)$* sf] bkmf -@&_ sf] pkbkmf -!_ adf]lhdsf] /sd hu]8f sf]ifdf nuL afFsL /xg uPsf] /sd dWo]af6 b]xfosf sf]ifx? v8f ug'{ kg]{5Mo z]o/ nfef+z sf]ifo ;+/lIft k"FhL sf]ifo sd{rf/L af]g; sf]ifo ;xsf/L lzIff sf]ifo ;xsf/L ljsf; sf]if


o 3f6fk"lt{ sf]if$=#=@ o;/L v8f ul/Psf sf]ifx?df hDdf x'g] /sdsf] xb ;do ;dodf ;DalGwt

;xsf/L ;+:yf jf ;+3n] ljlgoddf Joj:yf u/] adf]lhd x'g]5 . t/ ;xsf/L P]g tyf ;xsf/L lgodfjnLdf pNn]v ePsf]df ;f]xL adf]lhd x'g]5 .

$=#=# ;xsf/L ;+3 ;+:yfx?n] ;xsf/L P]g jf lgoddf Joj:yf ePsf]df ;f]xL adf]lhd / cGo sf]ifx?df v'b art lat/0f ubf{ hu]8f sf]ifdf slDtdf @% k|ltzt 5'6\ofO{ afFsL /x]sf] /sdnfO{ !)) k|ltzt sfod u/L b]xfo adf]lhd lat/0f Joj:yfnfO{ cfwf/ dflg ;DalGwt ;+:yfsf] ljlgoddf pNn]v ug'{ ;xsf/Lsf] l;4fGt Pj+ d"No dfGotf adf]lhd x'g] b]lvG5 .

ljleGg sf]ifx?df d'gfkmf ljt/0f Joj:yfo z]o/ nfef+z sf]if @% k|ltzto ;+/lIft k"FhL sf]if $) k|ltzto sd{rf/L af]g; sf]if % k|ltzto ;xsf/L lzIff sf]if !) k|ltzto ;xsf/L ljsf; sf]if !) k|ltzto 3f6fk"lt{ sf]if !) k|ltzt

$=#=$ o;k|sf/ v8f ul/Psf sf]ifx?df hfg] /sd sndx?sf] n]vf cnu cnu ;xfos vftf vf]nL /fVg' kb{5 . ;xsf/L ;+3 ;+:yfsf ;DalGwt ;+rfns ;ldltn] hu]8f sf]if nufot oL sf]ifx?sf] ;+rfng sf]ifx?sf] pB]Zo adf]lhd ;xsf/L P]g, lgod / l;4fGt adf]lhd ug'{ kb{5 . ;xsf/L n]vf k|0ffnL adf]lhd n]vf clen]v /fVg' kb{5 .

$=$ hu]8f sf]ifdf x/]s cfly{s jif{sf] v'b art -z'4 d'gfkmf_ lat/0f ug]{ k|ls|ofM ;xsf/L ;+3 ;+:yfx?df k|To]s cfly{s jif{df ePsf] v'b art -z'4 d'gfkmf_ /sdsf] dfly pNn]lvt sf]ifx?df lat/0f ubf{ b]xfo adf]lhdsf] k|ls|of cjnDag ug'{ kb{5M

$=$=! hu]8f sf]if lgsfNg] ;'qMv'b art -z'4 d'gfkmf_ x @% -hu]8f sf]ifdf nlug] k|ltzt_

hu]8f sf]ifdf hfg] /sd =-------------------------------------------------------!))


$=$=@ o;k|sf/ v'b art -z'4 d'gfkmf_ af6 ;j{k|yd @% k|ltzt /sd hu]8f sf]ifdf nuL afFsL /xg hfg] /sdnfO{ dfly pNn]v eP adf]lhd !)) k|ltzt dfgL c? sf]ifx?df dfly pNn]v eP adf]lhd ;xsf/L ;+3 jf ;+:yfsf]ljlgoddf tf]lsP adf]lhdsf] b/n] lat/0f ug'{ kb{5 .

$=$=# ;xsf/L ;+3 jf ;+:yfsf] a[l4 ljsf; jf ;b:ox?nfO{ k|bfg ul/g] ;]jf sfo{sf] lj:tf/sf] ;Gbe{df cfjZos kg]{ cfly{s ;fwgsf] Joj:yf ug{ s'g} cfly{s jif{sf] v'b art -z'4 d'gfkmf_ /sdsf] slDtdf @% k|ltzt eGbf a9L jf k"/} c+z ;d]t ;xsf/L ;+3 jf ;+:yfsf] ;fwf/0f ;efsf] lg0f{o adf]lhd hu]8f sf]ifdf nfg ;lsg]5 .

$=% z]o/ nfef+z sf]ifdf x/]s cfly{s jif{sf] v'b art -z'4 d'gfkmf_ lat/0f ug]{

k|ls|of

$=%=! z]o/ nfef+z sf]if ;xsf/L ;+3 jf ;+:yfx?n] z]o/ nfef+z lat/0f ubf{ z]o/ nfef+z sf]ifdf v'b

art -z'4 d'gfkmf_ sf] ljlgoddf tf]lsP adf]lhdsf] k|ltztn] hDdf ePsf] /sdaf6 k|lt z]o/ /sd ? !)).– ePdf ;f] sf] !% k|ltzt - s'n z]o/ k"FhL /sdsf] !% k|ltzt_ eGbf a9L gx'g] u/L ;DalGwt ;b:ox?nfO{ pgLx?n] v/Lb u/]sf] z]o/ /sdsf] cfwf/df z]o/ nfef+z lat/0f ug'{ kb{5 .

$=%=@ s'g} cfly{s jif{df z]o/ nfef+z sf]ifdf v'b art -z'4 d'gfkmf_ af6 ljlgoddf pNn]v eP adf]lhd hDdf ePsf]] /sd ;f] cfly{s jif{df sfod /x]sf] s'n z]o/ k"+hLsf] !% k|ltzt eGbf a9L x'g uPdf To;/L a9L x'g hlt /sd jf ;f] cfly{s jif{df ;b:ox?nfO{ !% k|ltztsf b/n] z]o/ nfef+z lat/0f u/L z]o/ nfef+z sf]ifdf afFsL /x]sf] s'g} /sd ePdf To:tf] ;a} /sd tTsfn hu]8f sf]ifdf nUg' kb{5 . z]o/ nfef+z lat/0f kl5 klg z]o/ nfef+z sf]ifdf g} ;f] /sd oyfjt\ afFsL /fvL csf]{ cfly{s jif{sf] nfef+z lat/0f ug]{ sfo{sf nflu k|of]u ug'{ x'Fb}g .

$=%=# s'g} cfly{s jif{df ;b:ox?nfO{ lat/0f ul/g] z]o/ nfef+z jfktsf] /sd v'b art -z'4 d'gfkmf_ sd ePsf sf/0fn] k|lt z]o/ ?= %.– eGbf sd x'g uPsf] v08df To:tf] nfef+z /sd slDtdf ?= %.– k|lt z]o/sf b/n] lat/0f ug{ kof{Kt geP ;Ddsf] cfly{s jif{x?sf] z]o/ nfef+z jfktsf] /sd ;f] sf]ifdf hDdf ub}{ hfg' kb{5 / ?= kfFr jf ;f] eGbf a9L x'g] u/L z]o/ nfef+z sf]ifdf v'b art


-z'4 d'gfkmf_ af6 /sd k|fKt eP kl5 ;DalGwt ;b:ox?nfO{ lat/0f ug'{ kb{5 .$=%=$ ;xsf/L ;+3 ;+:yfx?n] z]o/ nfef+z lat/0f ubf{ ;j{k|yd b]xfosf] ;"q k|of]u u/L

v'b art -z'4 d'gfkmf_ af6 hu]8f sf]ifdf slDtdf @% k|ltzt /sd 5'6\ofO{ afFsL /xg uPsf] /sdnfO{ !)) k|ltzt dfgL ljlgoddf Joj:yf eP adf]lhdsf] /sd z]o/ nfef+z sf]ifdf n}hfg' kb{5 . o;/L z]o/ nfef+z sf]ifdf /sd nuL ;s]kl5 ;f] /sdnfO{ ;"q k|of]u u/L k|lt z]o/ nfef+z /sdsf] olsg u/L ;DalGwt ;b:on] v/Lb u/]sf] z]o/ ;+VofnfO{ k|lt z]o/ nfef+z /sdn] u'0fg u/L x'g cfpg] /sd z]o/ nfef+zjfkt lat/0f ug'{ kb{5 .

$=%=% v'b art -z'4 d'gfkmf_ /sdaf6 hu]8f sf]ifdf slDtdf @% k|ltzt /sd nuL ;s]kl5 afFsL /x]sf] /sdaf6 z]o/ nfef+z sf]ifdf /sd Nofpg] ;"q,

hu]8fsf]ifdf uP kl5sf] v'b art ?= x !% -z]o/ nfef+z sf]ifsf] k|ltzt_

z]o/ nfef+z sf]ifdf hfg] /sd =------------------------------------------------------- !))

$=%=^ z]o/ nfef+z sf]ifaf6 ;b:ox?nfO{ lat/0f ug{ k|lt z]o/ nfef+z /sd olsg ug]{ ;"q,

hDdf z]o/ nfef+z ?=- ;f] cf=j=sf] s'n z]o/ k"FhLsf] !%k|ltzt eGbf a9L gx'g] u/L_

k|lt z]o/ nfef+z ?= = ----------------------------------------------------------------;DalGwt cfly{s jif{sf] s'n z]o/ ;+Vof

$=%=& k|ltz]o/ nfe+z /sd lglZrt eO;s]kl5 ;DalGwt ;b:on] v/Lb u/]sf] z]o/ ;+VofnfO{ k|ltz]o/ nfef+z /sdn] u'0fg u/L ;DalGwt ;b:on] k|fKt ug]{ z]o/ nfef+z /sdsf] lglZrt ug'{ kb{5 .

$=%=* z]o/ nfef+z lat/0f ubf{ ;f]xL cfly{s jif{df ;b:o jg]sf] jf ;b:otf Tofu]sf] ePdf k|lt z]o/ nfef+z jfkt jflif{s /sd olsg u/L jif{nfO{ #^% lbgdf kl/0ft u/L hlt /sd hlt lbg;Dd z]o/ kF"hL jfkt /x]sf] xf] ;f] sf] lbgulGtn] x'g cfpg] a/fa/sf] /sd z]o/ nfef+zjfkt ;DalGwt ;b:onfO{ lbg' kb{5 .

$=%=( ;xsf/L ;+3 ;+:yfx?n] ;b:osf] z]o/ k"+hL jfktsf] /sd kl/rfng u/]jfkt hlxn];Dd ;DalGwt ;b:ox?nfO{ z]o/ k"+hL lkmtf{ x'Fb}g ;f] cjlw;Ddsf] nfef+z jfktsf] /sd ;d]t e'Qmfg ug'{ kb{5 . s'g} ;b:o sfo{If]q leq g/x]sf] jf cGoq


uPsf] sf/0faf6 p;sf] z]o/ k"FhL ;+:yfdf /lx/x]sf] jf lkmtf{ ug{ g;lsPsf] cj:yfdf ;f] jfktsf] nfef+z glbO{ z]o/ /sd ;+:yfdf kl/rfng ubf{ cfly{s zf]if0f x'g hfg] ePsfn] z]o/ k"FhL lkmtf{ gu?Gh]n ;Ddsf] cjlwsf] z]o/ nfef+z lbg'kb{5 .

t/ To:tf] ;b:oaf6 ;+:yfn] s'g} /sd k|fKt ug{ af+sL /x]sf] /x]5 eg] z]o/ nfef+zjfktsf] /sdnfO{ lx;fj ldnfg ug{ ;lsg]5 .

$=^ ;+/lIft kF"lhsf]if (Patronage Fund):

;+/lIft kF"lhsf]ifdf v'b art -z'4 d'gfkmf_ lat/0f ug]{ k|ls|ofMo ;xsf/L ;+3 ;+:yfx?n] k|To]s cfly{s jif{df ;+/lIft kF"lh sf]if jfktsf] /sd

;+3 ;+:yfdf ;b:on] u/]sf] jflif{s cfly{s sf/f]jf/sf] cfwf/df ;DalGwt ;b:ox?nfO{ clgjfo{ ?kdf lat/0f ug'{ kb{5 . ;+/lIft kF"lhsf]ifsf] /sd ;b:ox?nfO{ ljt/0f gu/] ;Dd ;xsf/Ldf ;dGofo :yflkt ug{ ;lsb}g .

o ;+/lIft kF"lh sf]if lat/0fsf nflu ;+3 ;+:yfn] k|To]s ;b:o tyf u}/ ;b:ox?n] ;+:yfdf u/]sf] cfly{s sf/f]jf/sf] JolQmut clen]v /fVg' kb{5 . o;/L /flvPsf] JolQmut jflif{s sf/f]jf/sf] s'n of]u g} ;+:yfsf]] cfly{s sf/f]jf/sf] s'n of]u x'g hfG5 . oxL sf/f]jf/sf] s'n of]usf] cfwf/df ;+/Ifs sf]ifdf cfPsf] ;a} /sd lat/0f ug'{ kb{5 .

o Ps eGbf a9L k|sf/sf ;]jfx? cfkm\gf ;b:ox?nfO{ k|bfg ug]{ ;xsf/L ;+3 ;+:yfx?n] tL k|To]s ;]jf k|bfg ubf{ ;b:oaf6 k|fKt x'g cfpg] jf ;b:onfO{ k|bfg ul/g] z'Ns jf /sdsf] k|i6 laa/0f /fVg' kb{5 . o;/L k|To]s ;]jfjfkt ;b:on] e'Qmfg u/]sf] jf k|fKt u/]sf] /sdsf] jflif{s s'n of]u lgsfnL k|To]s ;b:osf] jflif{s sf/f]jf/ /sd lglZrt ug'{ kb{5 .

o u}/ ;b:osf] cfly{s sf/f]jf/sf] c+zjfkt ;+/lIft sf]ifdf /xg] /sd ;+:yfn] ;b:onfO{ lat/0f ug]{ jf ;+:yfsf] hu]8f sf]if jf cGo sf]ifdf /fvL k|of]u ug'{ x'Fb}g . o:tf] /sd u}/ ;b:ox?nfO{ g} pgLx? a;f]jf; u/]sf] sfo{If]qdf pgLx?s} lxt jf k|j4{gsf lzIff, tflnd, ;"rgfd"ns sfo{ jf ;fdflhs sfo{df nufgL ug'{ kb{5, tfsL tL u}/ ;b:ox?nfO{ ;xsf/Lsf] dxTjsf ;DaGwdf cfjZos 1fg lbO{ ;b:o aGg jf ;xsf/L cleofgdf ;+nUg x'g


clek]|l/t ug{ ;lsof];\ . olb u}/ ;b:ox? /x]sf] If]q ;+:yfsf] sfo{If]q eGbf aflx/ kb{5 jf u}/ ;b:ox?

klxrfg ug{ g;lsg] If]q jf :yfgsf jfl;Gbf x'g\ eg] To:tf] cj:yfdf pQm /sd u}/ ;b:ox?åf/f k|of]u ul/g] ;fj{hlgs pkof]lutfsf j:t' tyf ;]jf sfo{df sfo{s|d agfO{ vr{ ug'{ kb{5 . o; ;Gbe{df af6f] lx+8\g] a6'jfx? u}/ ;b:o ePsf]df ltgn] af6f] lx+8\bf pkof]udf cfpg ;Sg] af6f]sf] dd{t ;'wf/, lkpg] kfgLsf] Joj:yf, cfslids jf k|fylds :jf:Yo ;]jf, kf6L kf}jf jf rf}tf/L lgdf{0f, cflb sfo{x?df nufgL ug'{ kb{5 . u}/ ;b:osf] ;+/lIft k"+hLsf] /sd o; jfx]s ;+:yfn] cfkm\gf] k|of]hgsf nflu pkof]u u/]df cfly{s zf]if0f x'g hfg], k/lge{/tf a9\g], OdfGbfl/tfsf] cGTo x'g] / ;d'bfok|ltsf] lhDd]jf/Laf6 k/ x6\g] cj:yf x'g hfG5 / ;/sfl/tfsf] d"Nosf] s'g} cy{ /xFb}g .

;xsf/L ;+3 jf ;+:yfx?n] cfkm\gf ;b:ox? tyf u}/ ;b:ox?;+usf] cfly{s sf/f]jf/x?sf] clen]v ubf{ lgDgfg';f/sf sf/f]jf/x? ;d]tsf cfwf/df JolQmut sf/f]jf/sf] clen]v /fvL s'n sf/f]jf/ /sd sfod ug]{M

o ;b:on] ;+:yfnfO{ ljls| u/]sf] a:t' tyf ;]jfsf] kl/df0f jf /sdo ;b:on] ;+:yfaf6 v/Lb u/]sf] pkef]Uo ;fdfu|L / cGo ;fdu|Lx?sf] /sdo ;b:on] ;+:yfaf6 s'g} ;]jf ln+bf u/]sf] ;f] jfktsf] z'Ns jf e'QmfgL /sdo ;+:yf;+u cGo s'g} cfly{s sf/f]jf/ u/]sf] ePdf ;f] jfkt n]gb]g ePsf] /sdo art tyf C0fsf] ;d]t sf/f]jf/ ug]{ ;xsf/L ;+3 ;+:yfx?n] ;b:on] ;+:yfdf

hDdf u/]sf] art /sd / C0f lnPjfkt lt/]sf] Jofh Pj+ xh{gf /sdnfO{ ;d]t hf]8L s'n sf/f]jf/ /sd olsg ug]{

o ;b:on] ;+:yfaf6 k|fKt u/]sf] cfly{s, ;fdflhs Pj+ ;f+:s[lts ;]jfx? jf sfo{x? jfkt z'Ns k|fKt jf e'QmfgL u/]sf]df ;f] ;DaGwL /sdx?, cflb .

;xsf/L ;+3 ;+:yfx?df ;+/lIft sf]ifsf] Joj:yf ul/g'sf] pB]Zo k"+hLnfO{ eGbf ;b:o kl/rfngnfO{ hf]8 lbg', k"FhL nufgL dfq u/L sf/f]jf/ gug]{ / c?n] u/]sf] sf/f]jf/af6 d'gfkmf lng] pB]Zon] w]/} z]o/ lsgL ;b:o aGg] JolQmx?nfO{ lg?T;flxt ug'{, sf/f]jf/ w]/} ug]{ ;b:osf] sf/0f ;+:yfsf] v'b art a[l4df p;sf] of]ubfg a9L x'g] ePsfn] To:tf] ;b:ox?nfO{ k|f]T;fxg


/ JojzfoLs/0f ug{ ;+/lIft k"FhLsf]ifdf v'b artsf] %) k|ltzt jf ;f] eGbf a9L lx:;f -hu]8f sf]ifsf] Joj:yf kl5 _ sf] Joj:yf ug'{, w]/} sf/f]jf/ ug]{ ;b:osf]] klzgfsf] k|ltkmn sd sf/f]jf/ ug]{n] lng gkfpg] Joj:yf sfod ug'{ tyf >d zf]if0fsf] Joj:yfsf] cGTo ug'{ / ;b:ox?nfO{ cfly{s zf]if0faf6 d'Qm ug'{, Pssf] k|ltkmn csf]{n] glnO{ OdfGbfl/tf / :jfjnDagnfO{ hLjg k4ltdf c+ufNg', ;b:osf] sf/f]jf/dfkm{t p;sf] cfly{s, ;fdflhs Pj+ ;f+:s[lts lxtsf sfo{x? ug'{ cGo Jojzfo eGbf ;xsf/L JojzfonfO{ cfbz{jfg Pj Ps ljlzi6 k|s[ltsf] Jojzfosf] ?kdf 5'6\6} klxrfg lbnfpg' .

oL pB]Zox?nfO{ sfof{Gjog ug{ ;xsf/L ;+3 ;+:yfx?n] cfkm\gf] ljlgoddf ;+zf]wg u/L v'b art /sdsf] slDtdf klg $) k|ltzt lx:;f ;+/lIft k"Flhsf]ifdf n}hfg] Joj:yf ug'{ kb{5, h;af6 ;b:osf] cfly{s lxt ug]{ ;+:yfsf] k"/f x'G5 .

;+/lIft k"Flhsf]ifsf] /sd ;DalGwt ;b:ox?nfO{ lat/0f ug]{ ;"qMv'b art -z'4 d'gfkmf_ /sdaf6 hu]8f sf]ifdf slDtdf @% k|ltzt /sd nuL ;s]kl5 afFsL /x]sf] /sdaf6 ;+/lIft sf]ifdf /sd Nofpg] ;"q,

hu]8fsf]ifdf uP kl5sf] v'b art ?= x $) -;+/lIft kF"lhsf]ifsf] k|ltzt_

;+/lIft kF"lhsf]ifdf hfg] /sd =------------------------------------------------------- !))

;+/lIft kF"lhsf]ifaf6 ;b:ox?nfO{ sf/f]jf/sf cfwf/df /sd lat/0f ug]{ ;"q,

s'n ;+/lIft k"Flhsf]if /sd ?=x ;DalGwt ;b:osf] ;+:yf;+usf] s'n jflif{s sf/f]jf/ ?=

;b:osf] ;+/lIft kF"hLsf]if ?= = ----------------------------------------------------------;+:yfsf] s'n jflif{s sf/f]jf/ /sd -;b:o / u}x| ;b:osf] sf/f]jf/sf] s'n of]u /sd a/fa/ s'n sf/f]jf/ /sd x'g'kg]{_

$=& sd{rf/L jf]g; sf]ifMsd{rf/L af]g; sf]ifdf x/]s cfly{s jif{sf] v'b art -z'4 d'gfkmf_ lat/0f ug]{

k|ls|ofM;xsf/L ;+3 ;+:yfx?sf] v'b art a[l4df sd{rf/Lx?sf] ;d]t of]ubfg /xg]

ePsfn] sd{rf/Lx?nfO{ pgLx?sf] of]ubfgsf] sb/ ug{, d"Nof+sg ug{ / yk


pTk|]l/t ug{ ;DalGwt cfly{s jif{sf] v'b art /sdsf] Pp6f lglZrt k|ltzt /sd tf]lsP adf]lhd sd{rf/L af]g; sf]ifdf Nofpg' kb{5 .

sd{rf/L jf]g; sf]ifdf /x]sf] /sdaf6 k'u];Dd Joj:yfks nufot ;a} sd{rf/Lx?nfO{ jf]g; lat/0f ug{'kb{5 . Ps cfly{s jif{df clwstd ?kdf b'O{ dlxgf a/fa/sf] ;DalGwt kbn] vfO{kfO{ cfPsf] tnj :s]n / u|]8 /sdsf] s'n of]u a/fa/sf] /sd lat/0f ug'{ kb{5 . t/ o;/L lat/0f ubf{ ;a} sd{rf/Lx?nfO{ b'O{ dlxgf a/fj/sf] vfO{kfOcfPsf] tnj / u|]8 a/fa/sf] /sd sd{rf/L jf]g; sf]ifaf6 lat/0f ug{ /sd ck'u x'g] ePdf sd{rf/L jf]g; sf]ifsf] /sdnfO{ b]xfosf] ;"q k|of]u u/L sd{rf/Lx?nfO{ lat/0f ug'{kb{5 .

sd{rf/L jf]g; sf]ifsf] hDdf ?=x ;DalGwt sd{rf/Lsf] vfOkfO{ cfPsf] tnj / u|]8 ?=

vf; sd{rf/L jf]g; ?= =--------------------------------------------------------------- Joj:yfks nufot ;Dk"0f{ sd{rf/Lx?sf] vfOkfO{ cfPsf] tnj / u|]8sf] hDdf /sd ?=

;a} sd{rf/Lx?nfO{ b'O{{ dlxgf eGbf a9L cjlwsf] vfO{kfO{ cfPsf] tnj / u|]8 jfktsf] /sd sd{rf/L jf]g; sf]ifdf lat/0f ul/ ;s]kl5 klg pQm sf]ifdf /sd afFsL /xg uPdf To:tf] afFsL ;a} /sd ;f]xL cfly{s jif{df tTsfn hu]8f sf]ifdf n}hfg' kb{5 . csf]{ jif{sf] sd{rf/L jf]g; lat/0fsf nflu sd{rf/L jf]g; sf]ifdf /sd /fvL /fVg' jf csf]{ jif{sf nflu /sd ;fg'{ x'Fb}g .

To:t} ;xsf/L lzIff sf]if / ;xsf/L ljsf; sf]ifsf] /sd ;+rfns, sd{rf/L Pj+ ;b:ox?sf] lzIff, tflnd, ;"rgfsf If]qdf tyf ;xsf/L ;+:yfsf] Ifdtf ljsf; / ;b:ox?nfO{ ;]jf lj:tf/ ug]{ sfo{df sfo{s|d agfO{ sf]ifaf6} vr{ ug'{ kb{5 / ;f] sf] n]vf clen]v ug'{ kb{5 .

To:t} 3f6fk"lt{ sf]ifdf /xg] x/]s jif{ d'gfkmf÷art x'Fbfsf jif{x?df hDdf x'g] lglZrt /sd s'g} jif{ ;+:yf gf]S;fgLdf uPdf 3f6fk"lt{ sf]ifnfO{ 8]lj6 u/L cGo ;DklQ lx;fj cGtu{tsf] gf]S;fg vftfnfO{ s|]l86 u/L lx;fj ldnfg ug'{ kb{5 .


v08 %

k"+hLut tyf cfout cfDbfgL / vr{ tyf ;fj{hlgs pkof]usf ;]jfx?sf] lgdf{0f Pj+ dd{t ;+ef/df nufgL x'g] cfly{s

sf/f]jf/x?sf] n]vf Joj:yf

%=! ;xsf/L ;+3 ;+:yfx?n] k"+hLut tyf ;DklQhGo cfly{s sf/f]jf/x?sf] n]vf b]xfo adf]lhd /fVg' kb{5Ms'g} JolQm, ;+:yf jf lgosfn] eljiodf lkmtf{ ug'{ gkg]{ u/L ;+:yfsf] lbuf]

ljsf;sf nflu ;+:yfn] g} pkof]u ug]{ u/L Ps jif{ eGbf a9L cjlw ;Dd l6sfp x'g] ;DklQ jf cGo ;DklQ ;fdfg - 3/, hUuf, d]lzg/L, pks/0fx?, kmlg{r/, cflb jf d"nwg jf s'g} sf]if_ g} jf ;f] sf] v/Lb jf lgdf{0fsf nflu gub÷a}+s dfkm{t cg'bfg pknJw u/fPdf To:tf] ;DklQ jf cGo ;DklQ ;fdfg jf /sd h] k|fKt ePsf] 5 hu]8f sf]ifdf clen]v ug'{ kb{5 .

s'g} JolQm, ;+:yf jf lgsfon] kl5 lkmtf{ ug'{ kg]{ zt{df lglrt cjlw ls6fgL u/L pknJw u/fPsf] s'g} klg k|sf/sf] lhG;L jf gub jf cGo ;DklQsf] /sdnfO{ hu]8f sf]ifdf clen]v ug{ x'Fb}g . o:tf] /sd ;fk6L jf Jofh ltg'{kg]{ u/L k|fKt ePsf] /x]5 eg] bfloTj vftf cGtu{t e'QmfgL lbg' kg]{ lx;fj vftfdf clen]v ug'{ kb{5 .

;+:yfsf] s'g} ;DklQ ;fdfg jf cGo ;DklQ ;fdfgsf] lnnfdL jf ljs|L ubf{ ;f] sf] lstfjL d"No (Book Value) eGbf a9L /sd k|fKt x'g cfPsf] cj:yfdf lstfaL d"No eGbf a9L x'g cfPsf] gfkmfnfO{ hu]8f sf]ifdf n]vf /fVg' kb{5 .

s'g} JolQm, ;+:yf jf lgsfon] ;xsf/L ;+3 ;+:yfx?nfO{ ;fj{hlgs pkof]usf a:t' tyf ;]jfx?sf] lgdf{0f, dd{t Pj+ ;+ef/sf nflu /sd pknJw u/fPdf -h:t}M ;fj{hlgs af6f], k'n, s'n];f], vfg]kfgL, :jf:Yo ;]jf, ljBfno tyf :yf:Yo ejgx? lgdf{0f, cflb_ o:tf] /sdnfO{ ;+:yfsf] hu]8f sf]if jf k|zflgs cg'bfgdf clen]v ug'{ x'Fb}g . oL /sdx? ;+:yfsf] lgoldt Jofjzflos sf/f]jf/;+u ;DalGwt gePsfn] o; lsl;dsf /sdx?nfO{ bfloTj vftf cGtu{t æ;fj{hlgs lgdf{0f Pj+ dd{t ;+ef/ sf]ifÆ v8f u/L ;f] sf]ifdfkm{t lgdf{0f Pj+ dd{t ;+ef/sf sfo{ ug'{kb{5 . lsgsL oL j:t'x?sf] ;]jf ;+:yfn] Jofjzflos k|of]hgsf nflu gu/L


;fj{hlgs k|of]hgfy{ pkof]u ePsf] x'G5 . ;+:yfsf] Jojzflos sf/f]jf/sf] x/ lx;fj b]vfpg] dfn;fdfg v/Lb tyf vr{ vftf / dfn;fdfg ljs|L tyf cfDbfgL vftfdf o; lsl;dsf] /sdnfO{ ;dfj]z ug'{ x'+b}g .

t/ ;+:yfsf] cfkm\g} ejg lgdf{0f, hUuf v/Lb, ;b:ox?sf] Jojzfo lj:tf/sf] sfo{ jf ;b:osf] pTkfbg k|zf]wg pks/0f jf ;jf/L ;fwg tyf 9'jfgL Joj:yfsf] pks/0fsf nflu cg'bfg k|fKt ePdf ;f]nfO{ ;+:yfsf] Jofjzflos k|of]hgfy{ pkof]u ePsf] dfgL hu]8f sf]ifdf / ;+:yfsf] ;DalGwt ;DklQ vftfx?df clen]v ug'{ kb{5 . t;y{ x/]s ;xsf/L ;+3 ;+:yfx?n] cg'bfgsf] k|s[lt s:tf] xf] / To;n] ;xsf/Lsf] Jofjzflos sf/f]jf/df s:tf] c;/ kfb{5 / ;f] cg'bfg ;fj{hlgs pkof]usf nflu xf] jf ;+:yfsf] Jofjzflos k|of]hgsf nflu xf] ;f] df ;DalGwt kIf;+u k|i6 eO{ ;f]xL adf]lhd clen]v /fVg' kb{5 .

;fj{hlgs pkof]usf lgdf{0fx?nfO{ ;+:yfn] ;DklQsf] ?kdf clen]v ug{ ldNb}g / ;fy} ltgsf] x|f;s6\L u/L vr{ n]Vg ;d]t x'Fb}g . t/ ;+:yfsf] Jofjzflos k|of]hgsf nflu ePsf lgdf{0f Pj+ v/Lb ;DaGwL ;DklQx?sf] lgodk"j{s clen]v u/L x|f;s6\6L ug'{ kb{5 .

;xsf/L ;+3 ;+:yfx? ;d'bfodf cfwfl/t ;+:yfx? ePsf / logsf] d'Vo nIo ;b:ox?sf] cfly{s / ;fdflhs lxt k|j4{g ug'{ /x]sfn] ljz'4 cGo Jofjzflos ;+u7gsf] h:tf] ;b:ox?÷u|fxsaf6 kmfObf lnO{, ;b:ox?÷u|fxsnfO{ zf]if0f u/L ;b:o÷u|fxssf] lxtk|lt j]jf:tf u/L pgLx?sf] bogLo cfly{s cj:yfk|lt c;+j]bgzLn aGg] / ;+:yfn] d'gfkmf a[l4 ub}{ hfg] k|a[lQ ;xsf/Ldf x'Fb}g / x'g' x'Fb}g .

;xsf/L ;+:yfx? cGo Jojzfox? h:tf] ljz'4 Jofjzflos k|s[ltsf] ;+:yf geO{ ;d'bfodf cfwfl/t ;+:yfx? ePsf Pj+ ;b:osf] lxtsf] nflu ;b:oåf/f g} u7Lt, ;+rflnt / lgolGqt ;+:yf ePsfn] ;xsf/Lsf] ;ftf}+ l;4fGt adf]lhd ;fd'bflos pQ/bfloTj jxg ug{ ;fj{hlgs lxtsf sfo{ ;d]t ug'{ kg]{ x'Fbf ljz'4 ;fj{hlgs ;]jfx?sf] lgdf{0f Pj+ dd{t ;+ef/sf] sf/f]jf/nfO{ bfloTj vftf cGtu{t 5'6\6} sf]ifdf clen]v /fVg' kb{5 h;af6 ;fj{hlgs hjfkmb]lxtf jxg ug{ / ;/f]sf/jfnfnfO{ /sd sndsf] lx;fj cnUu} k]z ug{ ;d]t ;+ej x'G5 .

s'g} cfly{s jif{df s'g} JolQm, ;+:yf jf lgsfon] vf; sfo{sf nflu k|zf;lgs


cg'bfgjfkt /sd pknJw u/fPdf To:tf] cg'bfg /sd ;f]xL cfly{s jif{df ;a} vr{ geO{ afFsL /xg uPdf To;/L afFsL /xg uPsf] /sdnfO{ hu]8f sf]ifdf ;fg'{ kb{5 . o:tf] gul/Pdf k|zf;lgs cg'bfg /sdn] ;+:yfsf] cfDbfgLnfO{ a9fpg] x'Fbf ;+:yfsf] lgoldt sf/f]jf/af6 x'g] cfout cfDbfgL /sd k|efljt x'g hfG5 / ;+:yfsf] cfly{s cj:yfsf] oyfy{ lrq0f x'Fb}g .

s;}af6 ;fj{hlgs lgdf{0f sfo{x?sf nflu k|fKt ePsf] /sd vr{ ubf{ ;f] sf] clen]v dfn;fdfg v/Lb tyf vr{ vftfdf ug'{ x'Fb}g . lsgsL of] vftf ;+:yfsf] cfout Pj+ Jofjzflos sf/f]jf/;+u ;DalGwt vr{sf /sdx?nfO{ dfq clen]v ug]{ k|s[ltsf] x'G5 . t;y{ ;+:yfsf] ;fnj;fnL jf lgoldt sf/f]jf/ jfx]ssf cGo sf/f]jf/x?nfO{ o; vftfdf pNn]v ug'{ x'+b}g . To:t} ;fj{hlgs lgdf{0fsf nflu k|fKt ePsf]=/sdnfO{ ;d]t dfn;fdfg ljs+L tyf cfDbfgL vftfdf clen]v ug'{ x'Fb}g . dfly pNn]v eP adf]lhd bfloTj vftf cGtu{t sf]if v8f u/L ug'{ kb{5 .

;xsf/L ;+3 ;+:yfx?n] v'b art /sdsf] lat/0f x'g] dfly pNn]lvt ljleGg ;fta6f sf]ifx? afx]s bfloTj vftf cGtu{t e'QmfgL lbg' kg]{ lx;fj cGtu{t /xg] u/L -bL3{sfnLg bfloTj_ Jofh d'NtjL lx;fj, hf]lvd axg ug]{ sf]if, ;fj{hlgs lgdf{0f dd{t Pj+ ;+ef/ sf]if, cflb sf]ifx?dfkm{t clen]v /fVg' kb{5 .

kfpg' kg]{ JofhnfO{ dfn;fdfg ljs|L tyf cfDbfgL vftfdf clen]v gu/L bfloTj vftf cGtu{t Jofh d'NtjL lx;fjdf clen]v ug'{ kb{5 .

hf]lvd axg ug]{ sf]if v'b artaf6 /sd 5'6\ofO{ clen]v ul/g] sf]if xf]Og, o; sf]ifdf ;xsf/L ljefusf] lgb]{lzsf adf]lhd C0f lnPsf ;b:ox?sf] C0fsf] efvf gf3] ggf3]sf] cfwf/df C0fsf] juL{s/0f u/L tf]lsPsf k|ltztsf b/n] pQm sf]ifdf hDdf ug'{ kg]{ /sd olsg u/L ;f] a/fa/sf] /sd Jofh cfDbfgLaf6 o; sf]ifdf clen]v ul/G5 . o; sf]ifdf hDdf ug'{ kg]{ /sd x/]s jif{ C0f nufgL /sdsf] efvf gf3] ggf3]sf] kl/df0fsf cfwf/df km/s km/s x'g] x'Fbf ;f] sf] ;dfof]hg ;d]t ub}{ hfg' kb{5 .

;xsf/L ;+:yfx?n] cfkm\gf ;b:ox?sf] cfly{s Pj+ ;fdflhs cfjZostfx? k"/f ug{ cfkm\gf sfo{x? Pj+ ;]jfx?nfO{ x/]s jif{ lj:tf/ u/L cfkm\gf] Ifdtf adf]lhd ax';]jfd"ns ;+:yf aGg] k|of; ug'{ kb{5 . o;s|ddf ;+:yfn] ;b:ox?sf]


cfjZostf / k]zf Jojzfo adf]lhd ljleGg sfo{s|dx? ;+rfng ug'{ kb{5M h:t}M :jf:Yo ;]jf tyf lzlj/x? ;+rfng, pTkfbg, k|zf]wg, ahf/Ls/0f ;DaGwL sfo{s|dx?, ;b:o lzIff sfo{s|dx?, vf; a:t'x?sf] pTkfbg tyf ahf/Ls/0fsf sfo{x?, h:t}M lr/fOtf], cNnf], cn}+rL, dx, b"w, t/sf/L, pkef]Qmf e08f/, cflb .

;b:osf] k]zf Jojzfo;+u ;DalGwt sfo{s|dx?df nufgL ubf{ jf vr{ ubf{ / k|zf;lgs vr{x? ubf{ ;j{k|yd ;fwf/0f ;efaf6 ah]6 tyf sfo{s|d :jLs[t u/fO{ ;f] adf]lhd dfn;fdfg v/Lb tyf vr{ vftfnfO{ d'Vo vftfsf] ?kdf k|of]u u/L ;f] cGtu{t k|To]s sfo{s|dsf] pTkfbg, k|zf]wg Pj+ ahf/Ls/0f;DaGwL vr{x? zLif{sut b]lvg] u/L ;xfos vftf vf]nL clen]v /fVg' kb{5, tfsL k|To]s sfo{s|ddf s] slt vr{ eof] / s] slt afFsL 5 eGg] s'/f olsg ug{ ;lsof];\ . To:t} oL sfo{s|dx?af6 cfPsf] cfDbfgL /sdsf] clen]v ug{ dfn;fdfg ljs|L tyf cfDbfgL vftfnfO{ d'Vo vftfsf] ?kdf k|o]fu u/L s'g sfo{s|daf6 s] slt cfDbfgL eof] ;f] sf] cnu cnu lx;fj b]lvg] u/L ;xfos vftf /fVg' kb{5 . o;af6 k|To]s sfo{s|dsf] vr{ tyf cfDbfgL zLif{sut?kdf le8fg u/L sfo{s|dsf] k|ltkmnsf] ;ldIff ug{ ;d]t ;lhnf] x'G5 .

;xsf/L ;+3 ;+:yfx? :yfkgf ubf{ jf btf{ ug]{ l;nl;nfdf ePsf vr{x?nfO{ ;+:yf ;+rfngk"j{sf vr{x?sf] ?kdf cGo ;DklQ ;fdfg lx;fj cGut{t clen]v /fVg' kb{5 . o; lsl;dsf vr{x?nfO{ d;nGb jf To:t} k|zf;lgs vr{ egL dfn;fdfg v/Lb tyf vr{ vftfdf clen]v ug{ x'Fb}g . ;+:yf ;+rfng k"j{sf vr{x?nfO{ x/]s jif{ !) k|ltztsf b/n] ckn]vg u/L dfn;fdfg v/Lb tyf vr{ vftfdf clen]v ub}{ hfg' kb{5 .

k|To]s cfly{s jif{sf] cGTodf ;DklQ tyf hfobft vftf / bfloTj vftfdf df}Hbft jf af+sL /xg uPsf /sd sndx?nfO{ ;f]xL adf]lhd cfpFbf] cfly{s jif{sf] klxnf] lbg cyf{t\ >fj0f ! ut] h:tfsf] t:t} c=Nof= u/]/ ;fg'{ kb{5 . t/ dfn;fdfg v/Lb tyf vr{ vftf / dfn;fdfg ljs|L tyf cfDbfgL vftfsf] /sd eg] csf]{ jif{sf nflu c=Nof= ug'{ x'Fb}g . oL vftfx? vftfaGbL ef}r/x?sf] k|lji6L kl5 :jtM aGb eO{ o;sf] cfwf/df Jofkf/ lxf;fj / gfkmf gf]S;fg lx;fj vftfsf] tof/L ul/G5 .

;xsf/L ;+3 ;+:yfx?sf] klxnf] cfly{s sf/f]jf/sf] clen]v uf]Zjf/f ef}r/ tof/Laf6


z'? eO{ ldnfpg' kg]{ k|lji6L, vftfaGbLsf] sfo{ / d'gfkmf lat/0f u/L ;DalGwt sf]ifdf n}hfg] sfo{;Ddsf] ;a} sfo{x? uf]Zjf/f ef}r/ tof/ u/L ul/g] x'Fbf o; ;+DaGwL n]vfkfng ug]{ 1fg Pj+ ;Lksf] n]vf sd{rf/L tyf n]vfk/LIfsnfO{ ;d]t clgjfo{?kdf hfgsf/L x'g' kb{5 . t;y{ o; k4lt adf]lhd ;xsf/L ;DaGwL cfly{s sf/f]jf/x?sf] s|da4, lgoldt / Jojl:yt clen]v ug]{ ;Lk ePdf z'4 d'gfkmf sf]ifx?df lat/0f ul/Pkl5 ;DklQ tyf hfobft vftfsf] s'n hDdf /sd / bfloTj vftfsf] s'n hDdf /sd a/fa/ x'g hfG5 . t;y{ ;xsf/Lsf] n]vf /fVg] sd{rf/L tyf n]vfk/LIfsx?df ;xsf/L n]vf Joj:yfsf] 1fg x'g' lgtfGt cfjZos x'G5 .

;xsf/L n]vf k|0ffnL k"0f{ Jojzflos n]vf k|0ffnL xf] t/ o;sf s]xL cfwf/e"t kIfx? ;xsf/L d"No dfGotf / l;4fGtx?sf] nfu" ug]{ ljifo;+u ;DalGwt 5g\ . cGo ljz'4 Jofjzflos ;+:yfsf] pB]Zo / ;xsf/L ;+3 ;+:yfsf] pB]Zo km/s ePsfn] ;xsf/L ;+3 ;+:yfsf kbflwsf/Lx?n] n]vfk/LIfs lgo'Qm ubf{ ;xsf/Lsf d"No dfGotf / l;4fGtx?sf] k"0f{ hfgsf/L ePsf], ;xsf/L Joj:yfkg k|0ffnL / k|rflnt ;xsf/L ;DaGwL P]g tyf lgodx? / kl/kqx?sf ;DaGwdf 1fg ePsf], ;xsf/L n]vfkfng ;DaGwL cg'ej ePsf] tyf ;xsf/L n]vf k|0ffnL ;DaGwL slDtdf Ps xKtfsf] tflnd lnPsf], Joj:yfkg ljifo cGtu{t Jofjzflos n]vf ljifo lnO{ slDtdf :gfts tx plQ0f{ u/]sf, k|rlnt sfg"g adf]lhd n]vfk/LIf0f k|df0f kq k|fKt u/]sf tyf ;DalGwt lgsfosf] :jLs[tL k|fKt bIf n]vfk/LIfsnfO{ lgo'Qm ug'{ kb{5 .

;xsf/L ;+3 ;+:yfx?n] Pp6} n]vfk/LIfsaf6 nuftf/ tLg cfly{s jif{sf] n]vf k/LIf0f u/fpg' x'Fb}g .

n]vfk/LIfssf] kfl/>lds k|rlnt g]kfn sfg"gdf Joj:yf eP adf]lhd ;DalGwt n]vfk/LIfs / ;+:yfsf] ;xdltdf lgwf{/0f ug'{ kb{5 . o:tf] n]vf k/LIf0fsf] vr{ /sdnfO{ ;DalGwt cflfy{s jif{sf] -h'g cf=j= sf] n]vfk/LIf0f xf] ;f]xL cf= j= sf] _ vr{df clen]v ug'{ kb{5 .

;xsf/L ;+3 ;+:yfx?n] n]vfk/LIfsn] n]vfk/LIf0fsf] l;nl;nfdf dfu]sf ;DalGwt cfly{s sf/f]jf/ ;DaGwL sfuhft, ;"rgf tyf tf]lsP adf]lhdsf lja/0fx? pknJw u/fpg' kb{5 .


;xsf/L ;+3 ;+:yfx?n] ;DklQ, bfloTj, dfn;fdfg v/Lb tyf vr{ vftf / dfn;fdfg ljs|L tyf cfDbfgL vftf;+u ;DalGwt ;a} cfjZos ;xfos vftfx?df clen]v /fVg' kb{5 ;fy} cfly{s jif{sf] cGTodf ldnfpg' kg]{ k|lji6L nufot clGtd vftfx?sf] tof/L ;DaGwL cfjZos ;a} laa/0fx? tof/ ug'{ kb{5 .

;xsf/L ;+3 ;+:yfx?n] ;DklQ ;fdfg / cGo ;DklQ ;fdfg -hUuf hdLg / hgfj/ tyf af]6 lj?jfx?, cflb afx]s_ sf] k|rlnt sfg"gn] tf]s] adf]lhdsf] b/df ga9\g] u/L 36\bf] af+sL k4lt cg'?k x|f; s6\6L u/L clen]v ug'{ kb{5 . x|f;s6\6Lsf] k4ltnfO{ kl/jt{g u/L x/]s jif{ cnu cnu k4lt cg';/0f ug'{ x'Fb}g . ;xsf/Lsf] x|f;s6\L ;DaGwL k'/fgf] k|rlnt b/ b]xfo adf]lhd /x]sf] 5M

;DklQ ;fdfgsf] gfd x|f;s6\6L ul/g] b/

o kmlg{r/ ;fdfgx? !) k|ltzto ;]km @=% k|ltzto ;jf/L ;fwg @) k|ltzto ejgMo sRrL % k|ltzto cGo ;DklQ ;fdfgx? !) k|ltzt

;xsf/L ;+3 ;+:yfx?n] cfly{s sf/f]jf/x?nfO{ lgDg cg';f/ rf/ d'Vo vftfx?df juL{s/0f u/L cfjZostf cg';f/ ;xfos vftfx?df ;d]t clen]v ug'{ kb{5M

d'Vo rf/ vftfx?o ;DklQ tyf hfobft vftfo bfloTj vftfo dfn;fdfg v/Lb tyf vr{ vftfo dfn;fdfg ljs|L tyf cfDbfgL vftf

;xsf/L n]vf k|0ffnLsf d'Vo vftfx? / tL cGtu{tsf ;fd'lxs ;xfos vftf tyf


JolStut ;xfos vftfx?bfloTj vftf cGtu{t kg]{ ;xfos vftfx?M

lx;fj g+ !) z]o/ k"+hL ;xfos vftfx?M ;b:o btf{ /lhi6|/ / z]o/ btf{ /lhi6|/lx;fa g+= @)=! hu]8f sf]if lx;fa g+= @)=@ cGo sf]if

;xfos vftfx?M @)=@=! z]o/ nfef+z sf]if

@)=@=@ sd{rf/L jf]g; sf]if @)=@=# ;+/lIft k"+hL sf]if @)=@=$ ;xsf/L ljsf; sf]if @)=@=% ;xsf/L lzIff sf]if @)=@=^ 3f6fk"lt{ sf]if lx;fa g+= #) lgIf]k . l8kf]lh6 lx;fa ;xfos vftfx? #)=! rNtL vftf / cGtu{tsf JolStut vftfx? #)=@ art vftf / cGtu{tsf JolStut vftfx? #)=# w/f}6L vftf / cGtu{tsf JolStut vftfx? lx;fa g+= $) C0f lnPsf] lx;fa

;xfos vftfx?M ;xsf/L ;+:yfnfO{ C0f lbg] ;+3 ;+:yf tyf JolStx?sf] gfddf vf]lnPsf JolStut vftfx?

lx;fa g+= ^) e'StfgL lbg' kg]{ lx;fa;xfos vftfx?M

^)=! pwf/f] vl/bsf] ;fd'lxs / h h;af6 pwf/f] vl/b ul/Psf] 5 tL kmd{, ;+3, ;+:yf jf JolStx?sf] gfddf cnu cnu vf]lnPsf JolStut vftfx?

^)=@ k]ZsL k|fKt / km5f}{6M h h;af6 k]ZsL lnOPsf] 5 ;f] sf] ;fd'lxs ?kdf b]lvg] k]ZsL vftf / cnu cnu ?kdf k|To]s lbg] kmd{, ;+3, ;+:yf jf JolStx?sf] gfddf cnu cnu vf]lnPsf JolStut vftfx?

^)=# ;xsf/L ;+3 ;+:yfdf sfo{/t sd{rf/Lsf] ;+o'St ?kdf lxtsf]if s6\6L u/]sf] b]lvg] ;fd'lxt lxtsf]if vftf / k|To]s sd{rf/Lsf] JolStut gfddf vf]lnPsf JolStut lxtsf]if vftfx?

^)=$ ;+:yfn] ;fk6L k|fKt u/]sf] b]lvg] ;fd'lxs ;fk6L vftf / cnu cnu ?kdf k|To]s ;fk6L lbg] kmd{, ;+3, ;+:yf jf JolStx?sf] gfddf vf]lnPsf JolStut


vftfx?lx;fa g+= &) cGo bfloTj lx;fa

;xfos vftfx?M &)=! ljleGg sd{rf/Lx?sf] JolStut gfddf vf]lng] ltg'{kg]{ tna eTtfsf] n]vf

/flvg] JolStut vftfx?&)=@ ltg'{kg]{ 3/ef8f sf] /sd b]lvg] ljleGg 3/wgLx?sf] gfdsf cnu cnt

JolStut vftfx?&)=# ljleGg artstf{ tyf ;fx'x?sf] k|To]ssf]cnu cnu ltg'{kg]{ Jofh /sd

b]lvg] u/L tLgsf] JolStut gfddf vf]lng] JolStut vftfx?&)=$ ltg'{kg]{ n]vfk/LIf0f z'NsM n]vfk/LIfssf] JolStut gfddf ltg'{kg]{ n]vfk/LIf0f

z'Ns pNn]v u/L k|To]ssf] cnu cnu gfdcg';f/ vf]lnPsf ;xfos vftfx?

;DklQ vftf cGtu{t kg]{ ;xfos vftfx?Mlx;fa g+= () a}+s rNtL lx;fjM Ps eGbf a9L rNtLvftfx? ePdf jf cnu cnu j}+sdf

u/L Ps eGbf a9L rNtL vftf ePdf tLgsf] vftf g+j/ jf a}+ssf] gfd cg';f/ cnu cnu ?kdf vf]lnPsf rNtL vftfx?

lx;fj g+= !)) nufgL lx;faM;xfos vftfx?M

!))=! lwtf]kq vl/bM cnu cnu ;dodf lgisflzt ePsf jf cnu cnu k|s[ltsf lwtf]kqx?sf] cnu cnu sf/f]jf/ b]lvg] u/L /flvg] JolStut vftfx?

!))=@ d'2tL vftfM Ps eGbf j9L d'2tL vftfx? ePsf] cj:yfdf k|To]ssf] cnu cnu lx;fj b]lvg] u/L vf]lnPsf d'2tL vftfx?

!))=# Ps eGbf a9L art vftfx? vf]lnPsf] ePdf k|To]ssf] cnu cnu lx;fa b]lvg] u/L vf]lnPsf JolStut art vftfx?

!))=$ z]o/ v/Lb lx;faM s'g} ;+3 jf ;+:yfx?sf] z]o/ vl/b ul/Psf] ePdf ;f] sf] cnu cnu clen]v b]lvg] u/L vf]lnPsf tL ;+3 ;+:yfsf] JolStut gfd cg';f/sf JolStut vftfx?

lx;fa g+= !!) ;b:ox?nfO{ lbPsf] C0f lx;faM ;xfos vftfM C0f nufgL u/]sf] /sd JolStut ?kdf :ki6 b]lvg] u/L

vf]lnPsf k|To]s C0fL ;b:osf gfdsf JolStut cnu cnu vftfx?lx;fa g+= !@) kfpg' kg]{ lx;fj

;xfos vftfx?M !@)=! pwf/f] ljs|Lsf] ;fd'lxs / h h;nfO{ pwf/f] ljs|L ul/Psf] 5 tL kmd{, ;+3, ;+:yf jf

JolStx?sf] gfddf cnu cnu vf]lnPsf JolStut vftfx?!@)=@ k]ZsL lbPsf] / km5f}{6M h h;nfO{ k]ZsL lbOPsf] 5 ;f] sf] ;fd'lxs ?kdf b]lvg] k]ZsL vftf


/ cnu cnu ?kdf k|To]s lng]] kmd{, ;+3, ;+:yf jf JolStx?sf] gfddf cnu cnu vf]lnPsf JolStut vftfx?

!@)=# kfpg' kg]{ Jofh lx;fjM ljleGg C0f lng] cf;fdLx?jf6 tyf art vftfaf6 kfpg' kg]{ Jofh /sd b]lvg] u/L vf]lng] ;fd'lxs vftf

!@)=$ ;xsf/L ;+3 ;+:yfdf sfo{/t sd{rf/Lsf] ;+o'St ?kdf lxtsf]if s6\6L u/]sf] b]lvg] j}+s l:yt ;+:yfsf] gfddf /x]sf] ;fd'lxt lxtsf]if vftf

!@)=% a]?h"jfkt ;+:yfn] cGo ;+3, ;+:yf jf JolStjf6 lng'kg]{ lx;fa b]lvg] u/L k|Tossf] cnu cnu gfddf vf]lng] JolStut vftfx?

!@)=^ ;+:yfn] cGoq lgsfox?df hddf u/]sf] w/f}6L ljj/0f b]lvg] u/L ;fd'lxs ?kdf /flvg] w/f}6L vftf / To:tf] w/}f6L /sd hddf u/]sf] b]lvg] k|To]s ;+3, ;+:yf jf JolStsf] gfddf vf]lnPsf cnu cnu JolStut vftfx?

!@)=* ;+:yfn] ;fk6L lbPsf] b]lvg] ;fd'lxs ;fk6L vftf / cnu cnu ?kdf k|To]s ;fk6L lng] kmd{, ;+3, ;+:yf jf JolStx?sf] gfddf vf]lnPsf JolStut vftfx?lx;fa g+=!#) kmlg{r/, ;]km, ;jf/L ;fwg, 3/ hUuf hdLg ;DjGwL ltgsf] cnu cnu lx;fj b]lvg] vftfx?lx;fj g+= !$) cGo ;DklQ ;fdfgx?sf] gfd cg';f/sf cnu cnu vftfx? / gf]S;fg lx;fj vftflx;fj g !%)=! dfn;fdfg vl/b tyf vr{ vftf

• lhG;L vftf -:6s /lhi6|/_• sfo{s|dut ;xfos vftfx?• ;b:o tyf u}/ ;b:osf] JolQmut sf/f]jf/ vftf

lx;fj g+ !^)=! dfn;fdfg ljs|L tyf cfDbfgL vftf• b}lgs ljs|L vftf• sfo{s|dut ;xfos vftfx?• vl/b lkmtf{ tyf ljs|L lkmtf{ vftfx?, cflb .

;xsf/L ;+3 ;+:yfx?n] ;xsf/L n]vf k|0ffnL cg'?k n]vf clen]v ubf{ ;xsf/Lsf dfly pNn]lvt d'Vo vftfx?sf] :j?kdf s'g} kl/jt{g gu/L tL cGtu{t cfjZostf cg';f/ ;xfos vftfx?sf] Joj:yf u/L clen]v ug'{ kg]{5 .

n]vfk/LIfsn] ;xsf/L n]vf k|0ffnL cg'?k ;xsf/L ;+3 ;+:yfsf] n]vfk/LIf0f ubf{ ;xsf/L l;4fGt Pj+ sfg"gx?sf cfwf/ ;d]tdf k|rlnt sfg"g adf]lhd n]vfk/LIf0f ug'{ kg]{, cfjZos gLltx?sf] cjnDag ug'{ kg]{, k|rlnt sfg"gn] tf]s]sf] 9fFrfdf k|ltj]bg tof/L ug]{ tyf n]vfk/LIfsdf x'g'kg]{ tf]lsP adf]lhdsf] 1fg, ;Lk / sf}zntf x'g' kg]{5 .


v08 %%= n]vfk/LIf0f k|ltj]bgM

s'g} klg ;+:yfsf] n]vfk/LIf0f sfo{ ;DkGg eP kl5 n]vfk/LIfsn] ;DjlGwt ;+:yfnfO{ lnlvt k|ltj]bg lbg' kb{5 . n]vfk/LIfs k|ltj]bgdf ;+:yfjf6 tof/ kfl/Psf] ljtLo ljj/0fn] o;sf] oyfy{ lrq0f u/]sf] 5 5}g eGg] jf/] pNn]v ul/G5 . Pp6f nfdf] n]vfk/LIf0f k|s[ofsf] glthf / lgrf]8 xf] n]vfk/LIf0f k|ltj]bg . o;n] n]vfk/LIfssf] ;du| AolQmTjnfO{ k|ltljlDjt ub{5 . ;fy} k|ltj]bgn] ;+:yfdf eP u/]sf sf/f]jf/x?sf] oyfy{ / ;TotYo lrq0f ug'{sf] cltl/St efjL ;'wf/sf] nflu dfu{bz{g ;d]t ub{5 . pNn]lvt s'/fsf] jfjh"b o;n] ;DjlGwt ;/f]sf/jfnfnfO{ hjfkmb]lx jGg k|]l/t ub{5 .%=!_ n]vfk/LIf0f k|ltj]bg tof/ ubf{ kfng ug'{kg]{ dfkb08x?M

• ;+:yfsf] ljtLo ljj/0f ;j{dfGo n]vf l;4fGt jdf]lhd tof/ ul/Psf] 5 5}g / tL n]vf l;4fGtx?sf] ljut jt{dfgsf] k|of]udf ;';+uttf 5 5}g .

• ;+:yfsf] ljtLo ljj/0f ;DjlGwt P]g lgod / cGo k|rlnt sfg"g jdf]lhd tof/ ul/Psf] 5 5}g .

• ;+:yfsf] ljtLo ljj/0fsf] k|:t'ltdf ;j} k|sf/sf ;"rgfx? k|ofKt dfqfdf v'n:t ul/Psf] 5 5}g .

• ;+:yfsf] ljtLo ljj/0fddf b;f{OPsf] tYo / n]vfk/LIf0fsf] s|ddf k|fKt hfgsf/L jLr ;fdGh:otf 5 5}g .

n]vfk/LIfsn] k|ltj]bg dfkm{t ;+:yfn] cg';/0f u/]sf] n]vfljlw jf/] cfkm\gf] :ki6 /fo k|s6 u/]sf] x'g' kb{5 . p;n] k|ltj]bgdf s}lkmot ;lxtsf] ;zt{ /fo jf s}lkmot /lxtsf] ;xdltk"0f{ /fo k|:t't ug{ ;Sb5 .%=@_ n]vfk/LIf0f k|ltj]bg tof/ ubf{ Wofg lbg' kg]{ s'/fx?M

• k|ltj]bgdf pNn]lvt ljifoj:t'x? tYo / k|df0fdf cfwfl/t x'g' kb{5 .• k|ltj]bgsf] efiff z'4, :ki6, ;/n / ;j}n] a'em\g] x'g' kb{5 .• ;DjlGwt ;j} kIfnfO{ ;dfj]z u/L Pp6f k"0f{ / ;+lIfKt k|ltj]bg lbg' kb{5 .• k|ltj]bgn] lgikIftf / ;jtGqtfsf] dfGotfnfO{ c+ufn]sf] x'g' kb{5 .

%=#_ n]vfk/LIf0f k|ltj]bgdf ;dfj]z x'g' kg]{ s'/fx? Mg]kfn rf6{8{ Psfp06]06 ;+:yf 4f/f tof/ kl/Psf] n]vfk/LIf0f dfkb08 cg';f/ n]vfk/lIfs k|ltj]bgdf lgDgfg';f/sf s'/fx? v'nfpg' kb{5 M

!= zLif{s -Title_ @= ;Daf]wg -Addresee_#= kl/rofTds ljj/0f kl/R5]b -Introductory Paragraph_$= n]vfk/LIf0fsf] sfo{If]q kl/R5]b -Scope Paragraph)%= /fo kl/R5]b -Opinion Paragraph_

^= x:tfIf/ -Signature_

&= n]vfk/LIfssf] 7]ufgf -Auditor' Address_*= k|ltj]bgsf] ldlt -Date of Report_

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;xsf/L n]vf tyf n]vfk/LIf0f lbUbz{gdeoc.gov.np/downloadfile/Final Sahakari Lekha Standard_141879411… · ;xsf/L n]vf tyf n]vfk/LIf0f lbUbz{g/1;xsf/L n]vf tyf n]vfk/LIf0f lbUbz{g