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Kazi Omar Faruk FCA Page 1
wØZxq Aa¨vq
wnmv‡ei eB mg~n
Books of Accounts (G Aa¨v‡q `yÕZidv `vwLjv c×wZ, wnmve Pµ, Rv‡e`v, LwZqvb, Kvievix evUªv I bM` evUªv Ges bMv`b eB
Gi Av‡jvPbv Kiv n‡q‡Q| ¯í msL¨K D`vni‡Yi gva¨‡g meKwU welq †`Lv‡bv n‡jv| wkÿv_©xMb GKvwaK
Drm n‡Z eû msL¨vK mgm¨v mgvavb Kiv A‡cÿvG Aa¨v‡q cÖ`Ë ¯í msL¨K D`vniY PPv© K‡i AwZ mn‡R
m¤ú~Y© welqwU Avq‡Ë Avb‡Z mÿg n‡e| †g․wjK Ges mvaviY D`vniY mg~n PP©v K‡i Avq‡Ë Avbvi ci AvZ¥-
hvPvB g~jK mgm¨v mg~n wb‡R wb‡R mgvavb Ki‡e, AZ:ci cÖ`Ë mgvav‡bi mv‡_ wgwj‡q wb‡e| hw` AvZ¥-
hvPvB‡qi meKwU mgm¨vi mgvavb wb‡R wb‡R Ki‡Z mÿg nq Z‡e eyS‡Z cvi‡e G Aa¨v‡qi Dci cixÿv
Dc‡hvMx h‡_ó cÖ¯‘wZ †bqv n‡q‡Q|)
wnmv‡ei eB mg~n
`yÕZidv `vwLjv c×wZi aviYv
wnmve weÁv‡bi GKwU †g․wjK aviYv n‡jv ‣ØZ bxwZ(Dual aspect Concept)| wnmve weÁv‡bi G aviYv
Abymv‡i wnmv‡ei eB mg~n `yÕZidv `vwLjv c×wZ AbymiY K‡i msiÿb Kiv nq| G c×wZ‡Z cÖwZwU
†jb‡`‡bi Rb¨ ywU wnmve wjwc× Ki‡Z nq| D³ wnmve n‡Z cv‡i m¤ú` ev `vq, Avq ev e¨q A_ev g~jab|
†Kvb GKwU wnmv‡e †h cwigvb A_© †WweU Kiv nq Zvi wecix‡Z GK ev GKvwaK wnev‡e mgcwigvb A_©
†µwWU Ki‡Z nq| djkÖæwZ‡Z wnmv‡ei mKj eB‡qi †WweU w`‡Ki †hvM dj wnmve mg~‡ni †µwWU w`‡Ki
†hvM d‡ji mgvb nq|
wnmve weÁv‡bi `yÕZidv `wLjv c×wZ Abymv‡i MÖnY Qvov †Kvb cÖ`vb n‡Z cv‡i bv| GLv‡b MÖn‡Yi welqwU
†WweU wn‡m‡e cwiwPZ Ges cÖ`v‡bi welqwU †µwWU wn‡m‡e cwiwPZ| myZivs cÖwZwU †Wwe‡Ui wecix‡Z
mgcwigvb †µwWU _vK‡e | GwU weÁvbx wbDU‡bi MwZm~‡Îi mv‡_ Zzjbv †hvM¨ hv‡Z ejv n‡q‡Q ÒcÖwZwU
wµqvi GKwU mgvb I wecixZg~wL cÖwZwµqv Av‡QÓ|`yÕZidv `vwLjv c×wZ‡Z mve©Rwbb wnmv‡ei bxwZgvjv
AbymiY Kiv nq Ges wnmve mgxKiY AbymiY K‡i mKj †jb‡`b wjwce× Kiv nq| yÕZidv `vwLjv c×wZ
Abymv‡i wnmve mgxKiYwU n‡e wb¤œiæc;
gvwjK c‡ÿi BKzBwU + ewn:`vq = †gvU m¤ú`(Equity+Liability=Total Assets) A_ev
g~jab+ `vq= †gvU m¤ú`(Capital+ Liability=Total Assets)
wnmv‡ei †WweU I †µwWU wbY©‡qi wbqgvewj
wnmve P‡µi KvR ïiæ nq †jb‡`b mbv³ Kivi gva¨‡g| ‡jb‡`b wnmvefz³ Kivi mgq cÖwZwU †jb‡`‡bi Rb¨
fvDPvi •Zix Kiv Riæix| Avi Zvi c~‡e© †jb‡`bwU we‡kølY K‡i †Kvb wnmvewU †WweU n‡e Avi †Kvb wnmvewU
†µwWU n‡e Zv wbY©q Ki‡Z nq| hw`I G KvRwU G‡Kev‡i cÖ_wgK KvR Z_vwcI wkÿv_©x Ges cÖwZôv‡bi
wnmve iÿK †WweU-‡µwWU wbY©‡q cÖvqB msk‡qi g‡a¨ c‡i hvq|A_P ‡WweU-‡µwWU wbY©‡q fyj n‡j m¤ú~Y©
wnmve cÖK…qvwUB fz‡j wbcwZZ nq| G Rb¨ Lye mZK©Zvi mv‡_ ‡WweU-‡µwWU wbY©‡qi KvRwU m¤úbœ Ki‡Z nq|
wnmve weÁv‡b †WweU †µwWU wbY©‡q ywU wewa ev c×wZi‡q‡Q| GKwU †Mv‡ìb iæj Ges AciwU gWvb© iæj
wn‡m‡e cwiwPZ| G ywU wewa ev iæj AbymiY K‡i mn‡RB †WweU †µwWU wbiæcb Kiv m¤¢e| G eBG Avgiv
`ywU wewai D‡jøL KiwQ, Z‡e wkÿv_x©‡`i Rb¨ gWvb© iæjwU AwaKZi mnR I cÖ‡qvM Dc‡hvMx nIqvq gWvb©
iæjwUi Dci AwaKZi ¸iæZ¡v‡ivc Kiv n‡q‡Q|
‡WweU Ges †µwWU kãØq Øviv g~jZ wnmve eB‡qi cvk¦© wb‡ ©k K‡i| †WweU kã Øviv wnmve eB‡qi evg cvk¦©
Ges †µwWU kã Øviv wnmve eB‡qi Wvb cvk¦© wb‡ ©k K‡i| mKj c‡ÿi wbKU wnmveiÿb mnR‡eva¨ Ges mg-
MÖnY‡hvM¨ Kivi Rb¨ ‡WweU Ges †µwWU kãØq wnmve weÁv‡bi GKwU ms‡KZ we‡kl|‡hgb iv Ívq Mvox
Pvjv‡bvi †ÿ‡Î wewa n‡jv PvjK Zvi c‡_i evg w`K w`‡q Mvox Pvjv‡e| Gi d‡j iv Ívq PjvPjiZ mK‡jB
G‡K Ac‡ii MwZwewa eyS‡Z cv‡i Ges `ªæZMwZ m¤úbœ Mvox Pvjv‡bv m¤¢e nq| GKB fv‡e †Kvb cÖK…wZi
†jb‡`b †Kvb ai‡bi wnmve eB‡qi Wvb w`‡K wjwce× n‡e Ges †KvbwU evg w`‡K wjwce× n‡e G wel‡q hw`
we‡k¦i mKj wnmvewe`Mb GKB wewa cÖ‡qvM K‡i Z‡e we‡k¦i ‡h †KvbcÖv‡šÍi wnmvewe` c„w_exi Ab¨ cÖv‡šÍi
Kazi Omar Faruk FCA Page 2
wnmvewe` KZ…©K cÖbxZ Avw_©K cÖwZ‡e`b eyS‡Z GesZv e¨envi K‡i wm×všÍ MÖnY Ki‡Z cvi‡e| Avi ZvB
wek¦e¨vwc wnmveweÁv‡bi Awfbœ wewa AbymiY Kiv nq| wnmveweÁv‡bi †Mv‡ìb iæj Ges gWvb© iæj GKB
dj`vqK e„‡ÿi ywU kvLv gvÎ| ‡h wewaB AbymiY Kiv †nvK wnmve eB‡qi wjLb I wnmv‡ei djvdj n‡e
GKB| wb‡P cÖ_‡g †Mv‡ìb iæj AZ:ci gWvb© iæj Av‡jvPbv Kiv n‡jv| wkÿv_x©Mb †h †Kvb GKwU e¨envi
K‡i †WweU †µwWU wbY©q Ki‡e|
‡Mv‡ìb iæj
‡Mv‡ìb I gWvb© Dfq iæj `ywU eyS‡Z n‡j cÖ_‡gB wnmve ev GKvD›U m¤ú‡K© Rvb‡Z n‡e| †Kbbv †WweU
†µwWU Gi wbqgvbymv‡i ‡jb‡`b mg~n wnmvef~³ Kivi gva¨g n‡jv wnmve|
wnmve n‡jv LwZqvbfz³ GKwU weeiYx †hLv‡b †Kvb wbwÏ©ó e¨w³, m¤ú`, Avq ev †Kvb welq msµvšÍ mKj
†jb‡`b wjwce× Kiv nq| wnmv‡ei c„ôv mg~‡ni GKw`‡K myweav MÖnY Ges Aci cv‡k¦© myweav cÖ`v‡bi weeiY
_v‡K|
wnmve msiÿ‡bi Rb¨ mvaviYZ wnmve eB‡q wb‡¤œv³ ai‡bi wnmve c„ôv ev LwZqvb c„ôv e¨envi Kiv nq;
wnmv‡ei wk‡ivbvg: AvmevecÎ
ZvwiL weeiY LwZqvb c„ôv ‡WweU ‡µwWU
A_ev
wnmv‡ei wk‡ivbvg:AvmevecÎ
‡WweU ‡µwWU
ZvwiL weeiY L.c„. UvKv ZvwiL weeiY L.c„. UvKv
wnmveiÿ‡bi D‡Ïk¨ n‡jv e¨emvq msMwVZ mKj ‡jb‡`‡bi c~b© †iKW© msiÿb Kiv| G D‡Ï‡k¨ mKj
†jb‡`b‡K wZbwU †kÖYx‡Z fvM Kiv n‡q‡Q;
1. e¨w³i mv‡_ mswkøó ‡jb‡`b
2. m¤úwË I m¤ú‡`i mv‡_ mswkøó †jb‡`b
3. Avq-e¨‡qi mv‡_ mswkøó †jb‡`b
cÖ_g †kÖYxfz³ †jb‡`b‡K e¨w³ evPK wnmve ev cvi‡mvbvj GKvD›U ejv nq, wØZxq †kÖYxfz&³ †jb‡`b mg~n‡K
m¤úwË evPK wnmve ev wi‡qj GKvD›U ejv nq Ges Z…Zxq †kÖYxfz&³ †jb‡`b mg~n‡K bvwgK wnmve ev bwgbvj
GKvD›U ejv nq| wnmv‡ei †kÖYxwefvM wb‡¤œi Q‡K †`Lv‡bv hvq;
wnmv‡ei aiY Abymv‡i wb‡¤œv³ fv‡e †WweU †µwWU wbiæcb Kiv nq;
wnmv‡ei aiY AšÍf©~³ welq ‡WweU ‡µwWU
e¨w³ evPK cÖvK…wZK, K…wÎg, cÖwZwbwaZ¡ g~jK e¨w³ G †kÖYxf~³ g~‡j¨i MÖnxZv g~‡j¨i `vZv
m¤úwË evPK `„k¨gvb I A`„k¨gvb mKj m¤ú` I m¤úwË G †kÖYxf~³ hvnv Av‡m hvnv P‡j hvq
bvwgK wnmve Avq I e¨q G †kÖYxf~³ mKj e¨q mKj Avq
e¨w³ evPK wnmve(Personal Accounts): ‡Kvb e¨w³, cÖwZôvb ev ‡Mvwôi mv‡_ K…Z †jb‡`b mg~n n‡jv
e¨w³evPK wnmve| e¨w³ evPK wnmve n‡Z cv‡i K…wÎg I AK…wÎg ev ‡Kvb e¨w³mgwô m¤úwK©Z wnmve| †hgb
RwKi †nv‡mb GKRb e¨w³, c×v †U·UvBj wj: AvB‡bi Øviv MwVZ GKwU K…wÎg e¨w³ ¯^Ë¡v Ges e¨w³ mgwô
wn‡m‡e mKj Kg©Pvix | Zv‡`i mv‡_ K…Z †jb‡`b n‡e e¨w³evPK wnmve|
G‡ÿ‡Î ‡WweU †µwWU wewa n‡e; g~‡j¨i MÖnxZv †WweU Ges g ~‡j¨i `vZv †µwWU|
Kazi Omar Faruk FCA Page 3
‡hgb: Rwni‡K cb¨ µ‡qi wecix‡Z AMÖxg cÖ`vb Kiv n‡jv| GLv‡b Rwn‡ii bv‡g GKwU wnmve ivL‡Z n‡e|
GwU Rwni bvgK GKRb e¨w³i mv‡_ mswkøó weavq e¨w³ evPK wnmve n‡e| GLv‡b Rwni g~‡j¨i MÖnxZv weavq
Rwni wnmve †WweU Kiv n‡e|
m¤úwËevPK wnmve(Real Accounts):m¤úwËevm¤ú‡`i mv‡_ m¤úwK©Z †jb‡`b
mg~nm¤úwËevPKwn‡m‡ecwiwPZ| m¤úwËevPKwnmve `yÕfv‡M wef³; `„k¨gvb I A`„k¨gvb| `„k¨gvbm¤ú` n‡jv
†h¸‡jv †`Lv, aiv-†Qvqv, ev¯Í‡ecwigvc I µq-weµqKivhvq, †hgbbM` A_©,fzwg, `vjvb, †gwkb I
AvmevecÎ| A`„k¨gvbm¤ú` †`Lv, aiv-†Qvqv, ev¯Í‡ecwigvc I n ÍvšÍiKivhvqbv, GwU A‡_©i g~‡j¨ cwigvc I
†ÿÎwe‡k‡l µq-weµqKivhvq| †hgbmybvg, †c‡U›U, KwcivBU I cÖv_wgKLiPBZ¨vw`|
G‡ÿ‡Î ‡WweU †µwWU wewa n‡e; †h m¤ú` Av‡m Zv †WweU Ges †h m¤ú` P‡j hvq Zv †µwWU|
‡hgb: GK jÿ UvKv bM‡` GKwU Kw¤úDUvi µq Kiv n‡jv| GLv‡b Kw¤úDUvi Ges bM` DfqwUB m¤ú`| G
†jb‡`‡b Kw¤úDUvi bvgK m¤ú` G‡m‡Q Ges bM` bvgK m¤ú` P‡j ‡M‡Q| myZivs Kw¤úDUvi wnmve †WweU
n‡e Ges bM`vb wnmve †µwWU n‡e|
bvwgK wnmve (Nominal Accounts):Avq, e¨q, jvf I †jvKmvbmsµvšÍwnmvemg~nbvwgKwnmv‡eiAšÍf~©³|
†eZb I gRyix, fviv, exgv, Kwgkb I my` G wnmv‡eiD`vniY|
G‡ÿ‡Î ‡WweU †µwWU wewa n‡e; mKj e¨q I †jvKmvb †WweU Ges mKj Avq I gybvdv †µwWU|
‡hgb Kwig GK jÿ UvKvi cb¨ weµq K‡i weµq Kwg©‡K cvP nvRvi UvKv gvwmK †eZb cwi‡kva K‡i‡Q|
GLv‡b weµq Ges †eZb DfqwU bvwgK wnmve| †eZb Z_v e¨q e„w× cvIqvq †eZb wnmve ‡WweU n‡e Ges Avq
e„w× cvIqvq weµq wnmve †µwWU n‡e|
AvaywbK c×wZ (Modern Rule)
‡WweU †µwWU wbY©‡qi AvaywbK c×wZwU eySv, AvqË I cÖ‡qvM Kiv A‡cÿvK…Z mnR| wkÿv_x©Mb ywU c×wZi
g‡a¨ AvaywbK c×wZi AbymiY K‡i mn‡RB ‡WweU †µwWU wbY©q Ki‡Z mÿg n‡e Ges G c×wZ‡Z fzj nIqvi
m¤¢vebv Zzjbvg~jK Kg| wb‡P ‡WweU †µwWU wbY©‡qi AvaywbK c×wZwU mwe Ív‡i ewY©Z n‡jv:
AvaywbK c×wZ Abymv‡i ‡WweU †µwWU wbY©‡qi QK:
wnmv‡ei aiY ‡WweU ‡µwWU
m¤ú` wnmve ‡h wnmve e„w× cvq ‡h wnmve n«vm cvq
`vq/g~jab wnmve ‡h wnmve n«vm cvq ‡h wnmve e„w× cvq
Avq wnmve ‡h wnmve n«vm cvq ‡h wnmve e„w× cvq
e¨q wnmve ‡h wnmve e„w× cvq ‡h wnmve n«vm cvq
AvaywbK c×wZ‡Z mKj chv©‡qi mKj †jb‡`b¸‡jv‡K PviwU fv‡M wef³ Kiv n‡q‡Q,Zv n‡Z cv‡i Avq ev
e¨q, n‡Z cv‡i `vq A_ev m¤ú`| | e¨w³ ch©vq †nvK Avi cÖvwZôvwbK ch©v‡q †nvK mKj Avw_©K †jb‡`‡bi
cÖ‡Z¨KwU †Kvb bv ‡Kvb GKwU †kÖYxi AšÍf©~³ n‡e|G c×wZ‡Z ‡WweU-†µwWU wbY©‡q cÖ_‡g †jb‡`‡bi cÖK…wZ
Abymv‡i GwU †Kvb †kÖYxfz³ n‡e Zv wbY©q Ki‡Z n‡e, AZ:ci †jb‡`‡bi Kvi‡Y D³ †kÖYxi ‡jb‡`bwU e„w×
†c‡q‡Q, bv n«vm †c‡q‡Q Zv wbY©q Ki‡Z n‡e Ges wewa Abymv‡i wnmvewU †WweU ev †µwWU Ki‡Z n‡e| D³
PviwU wnmve wb‡¤œv³fv‡e wPwýZ Kiv hv‡e|
m¤ú`:m¤ú` ej‡Z AZx‡Zi †Kvb NUbvq AwR ©Z Ges cÖwZôv‡bi wbqš¿bfz³ †m mKj e¨envi‡hvM¨ DcKiY‡K
eySvq hv n‡Z fwel¨‡Z Avw_©K myweav cvIqv hv‡e| ‡hgb bM` A_©, e¨vsK D×…Ë, fzwg, `vjvb, cÖvc¨ wnmve,
AvmevecÎ BZ¨vw`| G mKj m¤ú` †jb‡`‡bi Kvi‡Y n«vm-e„w× cvq|
`vq: AZx‡Zi NUbv n‡Z D‡™¢vZ eZ©gvb `vqe×Zv‡K eySvq hv D³ e¨w³ ev cÖwZôvb‡K cwi‡kva ev wggvskv
Ki‡Z n‡e Ges G Kvi‡Y Avw_©K myweav mswkøó mnvq-m¤ú‡`i ewn:Mgb n‡e| †hgb e¨vsK Fb, †Kvb e¨vw³i
wbKU n‡Z M„nxZ Fb, evwK‡Z µ‡qi Kvi‡Y mieivnKix‡K cÖ‡`q g~j¨ BZ¨vw`| g~jab GKai‡bi `vq, c„_K
mË¡v aiYv Abymv‡i e¨emv‡qi gvwjKI GKwU c„_K ¯Ë¡v nIqvq Zvui wbKU n‡Z cÖvß A_©I e¨emv‡qi GK cÖKvi
Fb, Z‡e GwU gvwj‡Ki cÖvc¨ nIqvq Zv‡K F‡bi cwie‡Z© g~jab ejv nq| †jb‡`‡bi Kvi‡b `vq I g~ja‡bi
cwigv‡b n«vm e„w× N‡U|
Kazi Omar Faruk FCA Page 4
Avq:Avq n‡jv †m mKj Avw_©K myweav (gvwj‡Ki KvQ †_‡K cvIqv g~jab e¨wZZ), hve¨emv‡qi m¤ú` e„w×
K‡i ev `vq n«m K‡i| †hgb weµq ev †mev n‡Z Avq, mÂq c‡Îi my`, m¤ú` wjR n‡Z cÖvß/cÖvc¨ fvov
BZ¨vw`|
e¨q: g~jab ‡diZ ev gvwjK‡K cÖ`vb e¨wZZ †h NUbv ev †jb‡`‡bi Kvi‡b m¤ú` n«vm ev `vq e„w× cvq D³
NUbvB n‡jv e¨q| †hgb Kg©Pvixi ‡eZb, Awdm fvov, F‡bi my` BZ¨vw`|
e¨w³ ch©v‡q ‡nvK Avi cÖvwZôvwbK ch©v‡q †nvK mKj wnmve Dc‡iv³ PviwU †kÖYxi‡Kvb GKwU‡Z wefvwRZ n‡e
Ges †jb‡`‡bi Kvi‡b D³ PviwU †kÖYxi AšÍZ: `ywU wnmv‡ei GKwU e„w× cvq Ges AciwU n«vm cvq A_ev †h
†Kvb ywU wnmveB e„w× cvq A_ev n«vm cvq| wnmv‡ei aiY I n«vm e„w×i †cÖwÿ‡Z Dc‡iv³ QK Abymv‡i †WweU
†µwWU wbiæcb Kiv hvq| ev Íe D`vniY n‡Z welqwU mn‡RB eySv hvq|
†hgb Rbve Avãyi ingvb Aa¨vqb †kl K‡i K‡jR wkÿKZvq †hvM`vb K‡i‡Qb| wZwb †h A_© †eZb wnmv‡e
cvb Zv Zuvi Avq| Avq e„w× †c‡Z cv‡i ev n«vm †c‡Z cv‡i| cÖwZgv‡m hLb †eZb MÖnY K‡iY ev cÖvc¨ nq Zv
Avq e„w× NUvq myZivs QK Abymv‡i Avq wnmve †µwWU n‡e Ges GKB mg‡q D³ Av‡qi Rb¨ Zvi nv‡Z bM`
bvgK m¤ú‡`i cwigvb e„w× cvq, d‡j QK Abymv‡i nv‡Z bM` bvgK m¤ú`wU †WweU Ki‡Z n‡e|
KL‡bv Avq n«vm †c‡Z cv‡i| †hgb eQi †k‡l †`Lv †M‡jv Rbve Avãyi ingvb‡K KviwbKfzjµ‡g †ekx †eZb
cÖ`vb K‡iwQ‡jb| GgZve¯’vq AwZwi³ cÖ`Ë †eZb Awdm Zvi wnmve n‡Z Av`vq Ki‡e Ges GB NUbvq Zvi
Avq n«vm cv‡e Ges nv‡Z bM`/e¨vsK D×…Ë bv‡gi m¤ú` n«vm cv‡e A_ev UvKv †diZ †`qv bv n‡j `vq e„w×
cv‡e| d‡j D³QK Abymv‡i †eZb Lv‡Z Avq ‡WweU n‡e Ges nv‡ZbM`/e¨vsK D×…Ë †µwWU n‡e A_ev cÖ‡`q
bvgK `vq wnmve †µwWU n‡e|
D³ †eZ‡bi A_© Øviv Avãyi ingvb Zvi evmvi Rb¨ wKQz †fvM¨cb¨ µq K‡iY| G NUbvi d‡j †fvM¨cb¨ Lv‡Z
Rbve Avãyi ingv‡bi e¨q e„w× ‡c‡q‡Q Ges GKB mv‡_ Zvi nv‡Z bM` bvgK m¤ú` n«vm †c‡q‡Q| G NUbvq
QK Abymv‡i †fvM¨cb¨ bvgK e¨q wnmvewU †WweU n‡e Ges m¤ú` n«vm cvIqvi Kvi‡Y nv‡Z bM` bvgK
m¤ú`wU †µwWU n‡e|
KL‡bv e¨q n«vm †c‡Z cv‡i| †hgb Rbve Avãyi ingvb wbqwgZ Av‡Mviv mycvi mc n‡Z †fvM¨ cb¨ µq
Ki‡Zb| wZb gvm ci Av‡Mviv G g‡g© cÖPvig~jK K¨vke¨vK cÖ¯Íve K‡i, hviv MZ wZb gv‡m M‡o cvP nvRvi
UvKvi cb¨ µq K‡i‡Qb Zv‡`i‡K µq g~‡j¨i Dci 5% bM` †diZ †`qv n‡e| G NUbvq Rbve Avãyi
ingv‡bi e¨q n«vm cv‡e Ges bM` bvgK m¤ú‡`i cwigvb e„w× cv‡e| d‡j QK Abymv‡i †fvM¨cb¨Lv‡Z e¨q
‡µwWU Ges nv‡Z bM` †WweU n‡e|
wKQzw`b ci Rbve Avãyi ingvb Zvi evmfe‡bi Rb¨ 20% gvw©R©‡b 50,000 UvKv g~‡j¨i GKwU †mvdv
†mUwKw ͇Z µq K‡i| G NUbvq Zvi AvmevecÎ bvgK m¤ú‡`i cwigvb e„w×cvq 50,000 UvKv, 20% gvwR©b
cwi‡kva Ki‡Z bM` m¤ú` n«vm cvq 10,000 UvKv Ges `vq e„w× cvq 40,000 UvKv| m yZivs QK Abymv‡i
Zvi AvmevecÎ bvgK m¤ú` †WweU n‡e 50,000 UvKv, nv‡Z bM` bvgK m¤ú` †µwWU n‡e 10,000 UvKv
Ges cvIbv`vi ev cÖ‡`q wnmve bvgK `vq †µwWU n‡e 40,000 UvKv|
AvaywbK c×wZi QK g‡b ivLvi RwUjZv Gov‡bvi Rb¨ A‡b‡K G c×wZi cwie‡Z© †Mv‡ìb iæj AbymiY‡K
mnR g‡b K‡iY| A_P AvaywbK c×wZ g‡b ivLvi Rb¨ GKwU ‡QvU evK¨ g‡b ivLvB h‡_ó| Avi evK¨wU n‡jv
ÒAvq-`vq e„w× †c‡j †µwWUÓ| Gevi Gfv‡e wPšÍv Kiæb Avq e„w× †c‡j hw` ‡µwWU nq Z‡e Avq n«vm †c‡j
‡WweU n‡e| Avevi Av‡qi wecixZ n‡jv e¨q| myZivs Avq e„w× †c‡j †µwWU n‡j e¨q e„w× †c‡j †WweU Ges
e¨q Kg‡j †µwWU n‡e|
Aciw`‡K `vq e„w× †c‡j hw` †µwWU nq Z‡e `vq n«vm †c‡j †WweU n‡e | `v‡qi wecixZ †h‡nZz m¤ú`
†m‡nZz `vq e„w×i d‡j †µwWU nIqvi Kvi‡b ¯^vfvweK fv‡eB m¤ú` e„w× †c‡j †WweU Ges m¤ú` n«vm †c‡j
‡µwWU n‡e|
Gfv‡e AvaywbK c×wZ cÖ‡qvM K‡i mn‡RB wnmv‡ei †WweU †µwWU wbiæcb Kiv hvq| G eB Gi Rv‡e`v I
LwZqvb eY©bv Kivi mgq G c×wZi ev Íe cÖ‡qvM e¨vL¨v Kiv n‡e|
wnmve Pµ(Accounting Cycle)
Kazi Omar Faruk FCA Page 5
wnmve cÖwµqvi †jb‡`b msMwVZ nIqv †_‡K ïiæ K‡i PzovšÍ wnmve cÖbqb ch©šÍ mKj Kvh©vw`i µgweb¨vmB
n‡jvGKvDw›Us mvB‡Kj ev wnmvePµ| Kviev‡iiwnmve Z_¨ Avw_©K cÖwZ‡e`‡b cÖ`wk©Z nq| Avw_©K cÖwZ‡e`b
cÖ¯‘‡Zi c~‡e© wnmveiÿK‡K e¨emv‡qi wnmve Z_¨ msMÖn K‡i Zv wjwce× Ki‡Z nq, ï×Zv cixÿv Ki‡Z
nq|wnmve PµwU wb‡Pi wP‡Î †`Lv‡bv n‡jv;
wnmve Pµ (Accounting Cycle)
wnmve P‡µi avcmg~n
(Steps in The
Accounting Cycle)
wnmve P‡µi avcmg~‡ni eY©bvt
1. ‡jb‡`b mbv³ KiY I we‡kølY
wnmve iÿ‡bi Kvh©aviv ïiæ nq e¨emvwqK †jb‡`b I NUbv mg~n mbv³ KiYGes we‡køl‡bi ga¨ w`‡q|
mKj NUbv I †jb‡`b e¨emv‡qi wnmv‡ei AšÍf~©³ nq bv| †Kej gvÎ e¨emv‡qi mv‡_ mswkøó †jb‡`b
mg~n wnmve cÖwµqvi AšÍf©~³ nq| †hgb Kg©Pvix‡`i †eZb, Awdm fvov, weÁvcb e¨q BZ¨vw`|
gvwj‡Kie¨w³MZ Znwej n‡Z cwi‡kvwaZ e¨w³MZ AvqKi, gvwj‡Ki e¨w³MZ Fb, Kvievi KZ…©K
Kvógvi‡K ‡`qv `icÎ BZ¨vw` Kviev‡ii wnmv‡e †Kvb cÖfve m„wó K‡i bv| myZivs G mKj ‡jb‡`b I
NUbv e¨emv‡qi †jb‡`b bq|
‡jb‡`b mbv³ Kivi ci ‡jb‡`bwU wnmv‡ei eB‡Z wjwce× Kivi c~‡e© wnmveLvZ I ‡WweU-†µwWU
wbY©‡qi Rb¨ †jb‡`b we‡kølY Kiv nq|e¨emv‡qi cªwZwU †jb‡`‡bi ïiæ‡ZB cÖvgvb¨ `wjj cÖ¯‘Z Kiv nq|
D³ `wjj †jb‡`b we‡kølY, wnmv‡ei LvZ wPwýZ KiY I wnmvefz³ Kivi wfwË wn‡m‡e KvR K‡i|
‡jb‡`b mbv³ KiY I we‡kølYKv‡j wb‡Pi welq mg~n we‡ePbv Kiv nq;
K. NUbvwU †jb‡`b wK bv? A_ ©vr Avw_©K Ae¯’vi cwieZ©b mvab K‡i‡Q wK bv?
L. ‡jb‡`bwU †Kvb †kÖbxfz³; m¤ú` bv `vq, Avq bv e¨q?
M. ‡jb‡`bwU †Kvb ‡Kvb wnmve‡K cÖfvweZ Ki‡e?
N. †Kvb wnmve †WweU n‡e Ges †Kvb wnmve †µwWU n‡e?
2. Rv‡e`vfz³ KiY
we‡køl‡bi ci yÕZidv `vwLjv bxwZ Abymv‡i †jb‡`b mg~n wnmve wk‡ivbvg I †WweU-†µwWU D‡jøL K‡i
Rv‡e`vq µgavivq wjwce× Ki nq| Rv‡e`vq cÖwZwU †jb‡`b AšÍZt `ywU wnmv‡K wjwLZ nq| e¨emv‡q
msNwVZ ‡jb‡`b ¸‡jv †Kvb wnmv‡ei (LwZqv‡bi) †Kvb w`‡K (‡WweU ev †µwWU) wjL‡Z n‡e, Rv‡e`vq
wjwLZ `dv ¸‡jv Zv wb‡ ©k K‡i|
(1)
‡jb‡`b
mbv³ KiY
(2) ‡jb‡`b
we‡kølY
(3)
Rv‡e`vfz³
KiY
(4)
LwZqvbfz³
KiY
(5)
†iIqvwgj
cÖ¯‘Z KiY
(6)
mgšq
`vwLjv
(7) mgwšZ
†iIqvwgj
(8)
Avw_©K
weeiYx
(9)
mgvcbx
`vwLjv
‡jb‡`b mbv³ KiY
‡jb‡`b we‡kølY
Rv‡e`vfz³ KiY
LwZqvbfz³ KiY
†iIqvwgj cÖ¯‘Z KiY
mgš^q `vwLjv
mgwš^Z †iIqvwgj
Avw_©K weeiYx
mgvcbx `vwLjv
Kazi Omar Faruk FCA Page 6
wnmve cÖwµqv mnR Ki‡Z cÖwZwbqZ msNwVZ †jb‡`‡bi Rb¨ we‡kl Rv‡e`v msiÿb Kiv nq, †hgb µq,
weµq, bM` MÖnY I cÖ`vb| Ab¨vb¨ †jb‡`‡bi Rb¨ mvaviY Rv‡e`v ivLv nq|Rv‡e`v n‡jv wnmv‡ei
cÖv_wgK eB|
3. LwZqvbfz³ KiY
G ch©v‡q †jb‡`b mg~n Rv‡e`v n‡Z LwZqv‡b wjwce× Kiv nq| Rv‡e`v‡Z cÖwZwU †jb‡`‡bi MšÍe¨ ¯’j
A_©vr LwZqb wk‡ivbvg Ges †WweU-‡µwWU wb‡`©k Kiv _v‡K| d‡j Rv‡e`v n‡Z †jb‡`b mg~n Lye mn‡RB
LwZqv‡b ¯’vbvšÍi Kiv hvq| ÔLwZqvbÕ wnmve wk‡ivbvg Abymv‡i mvRv‡bv _v‡K| cÖwZwU wnmve wk‡ivbv‡gi
Rb¨ c„_K LwZqvb c„ôv _v‡K Ges GKB wnmve wk‡ivbv‡gi Aax‡b msNwUZ mKj †jb‡`b D³ LwZqvb
c„ôvq µgavivq wjwLZ nq|mKj †jb‡`b mg~n wjwce× Kivi ci D³ wnmv‡ei D×…Ë wbiæcb Kiv
nq|†hgb bM`vb eB GKwU LwZqvb| mKj bM` †jb‡`b G eB‡Z avivevwnKfv‡e wjwce× Kiv nq Ges
w`‡bi mKj ‡jb‡`b wjwce× Kivi ci bM` D×…Ë wbiæcb Kiv nq|
4. AmgwšZ †iIqvwgj
LwZqv‡bi †Ri Z_v D×…Ë n‡ZB cÖ¯‘Z nq Avw_©K weeiYx| Z‡e LwZqv‡bi wjL‡b †Kvb fzjåvwšÍ Av‡Q wK
bv Zv hvPvB Kivi Rb¨ Ges LwZqv‡bi †Ri n‡Z Avw_©K weeiYx cÖ¯‘Z mnR Kivi Rb¨ G ch©v‡q
LwZqv‡bi †Ri mg~n n‡Z †iIqvwgj cÖ¯‘Z Kiv nq| †iIqvwgj Avi wKQzB bq, GwU n‡jv LwZqv‡bi †Ri
mg~‡ni GKwU weeiYx we‡kl| Gi ywU w`K _v‡K, GKwU †WweU Ges AciwU †µwWU| m¤ú` I e¨q RvZxq
wnmve wk‡ivbvg mg~n †WweU w`‡K Ges `vq I Avq RvZxq wnmve wk‡ivbvg mg~n †µwWU w`‡K wjLv nq Ges
cÖ‡Z¨KwU wk‡ivbv‡gi wecix‡Z D³ ÿwZqv‡bi mgvcbx †Ri ev D×…Ë wjLv nq| `yÕZidv `vwLjv c×wZ‡Z
†h‡nZy †h cwigvb GK wnmv‡e †WweU w`‡K wjLv nq, mgcwigvb g~j¨ Ab¨ wnmv‡e †µwWU w`‡K wjLv nq
Ges D³ wnmve mg~‡ni †WweU D×…Ë †iIqvwg‡ji †WweU w`‡K Ges wnmve mg~‡ni †µwWU D×…Ë
†iIqvwg‡ji †µwWU w`‡K ¯’vbvšÍi K‡i †iIqvwgj ‣Zix Kiv nq, †m‡nZz †iIqvwg‡ji Dfq w`‡Ki †hvM
dj mgvb nq| †iIqvwg‡ji Dfqw`K mgvb bv n‡j wnmve cÖwµqvi †Kvb bv †Kvb ch©v‡q fzj _vKvi welqwU
wbwðZ nIqvhvq| Z‡e †iIqvwgj Dfq w`K wg‡j †M‡jI wnmv‡ei wbf©yjZv m¤ú‡K© wbwðZ nIqv hvq bv|
†iIqvwgj Dfq w`K wg‡j †M‡jI wnmve cÖwµqvq fyjåvwšÍ _vK‡Z cv‡i|
5. mgšq `vwLjv
‡Kvb GKwU wnmveKvj †k‡l LwZqv‡bi ‡Rimg~n ¯’vbvšÍi K‡i †iIqvwgj cÖ¯‘Z Kiv nq| wnmveKvj
mgcbv‡šÍ wKQz msNwUZ e¨q I AwR©Z Avq _v‡K hv wnmvefz³ nIqv cÖ‡qvRb wQj A_P LwZqv‡b AšÍf~©³
Kiv nqwb, †hgb m¤ú‡`i Dci AePq Ges Fbc‡Î wewb‡qvM n‡Z cÖvc¨ my`|Avw_©K weeiYx‡Z G mKj
AwR©Z Avq Ges msNwVZ e¨q Gi cÖfve cÖ`k©‡bi Rb¨ mgšq `vwLjvi gva¨‡g D³ Avq I e¨q wnmvefz³
Kiv nq|
6. mgwšZ †iIqvwgj
AmgwšZ †iIqvwgj cÖ¯‘‡Zi ci mgwšZ `vwLjvi gva¨‡g mgwšZ †iIqvwgj cÖ¯‘Z Kiv nq| mgwšZ
†iIqvwgj cÖ ‘Z K‡i Dnv n‡Z Avw_©K weeiYx cÖ¯‘Z Kiv nq|
7. Avw_©K weeiYx
mgwšZ `vwLjvi gva¨‡g wnmve nvjbvMv` Kiv I ‡iIqvwg‡ji y cv‡k¦©i †hvM dj wg‡j hvIqvi ci Avw_©K
weeiYx •Zix Kiv nq| Avw_©K weeiYxB n‡jv wnmveP‡µi me©‡kl avc|Avw_©K weeiYxi Ask mg~n n‡jv;
K. jvf-‡jvKmvb wnmve, L. D×…ËcÎ, M.bM` cÖevn weeiYx, N.BKzBwU cwieZ©‡bi weeiYx, O. wnmv‡ei
e¨vL¨v|
8. mgvcbx `vwLjv
Avw_©K weeiYx ‣Zix Kivi ci GKwU wnmveKv‡ji wnmve cÖwµqv †kl nq Ges Zvi cieZx© w`b n‡Z bZzb
wnmve Kvj ïiæ nq| mgvcbx `vwLjvi gva¨‡g mgvß wnmve Kv‡ji wnmv‡ei eB‡qi †Ri mg~n bZzb eQ‡ii
wnmve eB‡qi cÖviw¤¢K †Ri wn‡m‡e ¯’vbvšÍi Kiv nq|GB mgvcbx `vwLjvi gva¨‡g mgvß wnmveKv‡ji wnmve
eB eÜ K‡i bZzb wnmveKv‡ji wnmveeB †Lvjv nq|
wnmve cÖwµqv Z_v wnmve weÁv‡bi Kvh©vejx eySvi †ÿ‡Î wnmve Pµ LyeB ¸iæZ¡c~Y| GLv‡b wnmve P‡µi
wel‡q GKwU cÖv_wgK aviYv †`qv n‡jv| G eB‡qi cieZx© Aa¨vq mg~‡n wnmve P‡µi cÖwZwU avc
Kazi Omar Faruk FCA Page 7
D`vniYmn Av‡jvPbv n‡e| Z‡e wnmve PµwU Aa¨q‡bi ïiæ‡ZB fvjfv‡e eySvi myweav‡_© GKwU D`vni‡Yi
gva¨‡g wnmve PµwU e¨vL¨v Kiv n‡jv|
D`vniY:
wb‡P D‡jøwLZ Rbve nvq`vi Avjxi gvwjKvbvaxb m ©vi †UªwWs Gi ‡jb`‡`b mg~‡ni mvnv‡h¨ wnmve P‡µi
cÖwZwU avc mgvcb Ki;
ZvwiL weeiY
Rvby-1 bM` 200,000 UvKv Ges 250,000 UvKv g~‡j¨i cb¨ wb‡q e¨emv ïiæ Ki‡jv|
2 e¨vs‡K Rgv †`qv n‡jv 150,000 UvKv
3 evoxi gvwj‡Ki AbyKz‡j RgvbZ wn‡m‡e 20,000 UvKvi †PK cÖ`vb Kiv n‡jv|
4 Awd‡mi Rb¨ bM‡` AvmevecÎ µq Kiv n‡jv 15,000 UvKv |
4 ‡Wmv‡K RgvbZ wnmv‡e 5,000 UvKv Ges ms‡hvM e¨q 2,000 UvKv cÖ`vb Kiv
n‡jv|
5 e¨emv‡qi e¨vsK wnmv‡e gvwjK wbR¯ Znwej n‡Z 5,00,000 UvKv Rgv K‡i‡Q|
6 evwK‡Z µq 180,000 UvKv|
6 e¨vsK n‡Z bM` D‡Ëvjb 2,00,000 UvKv
7 bM‡` cb¨ µq 2,00,000 UvKv Ges cwienY e¨q cÖ`vb Kiv n‡q‡Q 2,000 UvKv|
8 bM‡` weµq 180,000 UvKv Ges 30 w`‡bi evwK‡Z weµq 150,000
9 weµq cwienY 2,500 UvKv
10 Kw¤úDUvi µq 40,000 UvKv|
11 e¨vsK Fb MÖnY 350,000 UvKv|
12 e¨vs‡K bM` Rgv 1,65,000 UvKv
13 Awd‡mi e¨env‡ii Rb¨ gUi Mvox µq 150,000 UvKv
14 GKwU †`vKvb µq 750,000 UvKv hvi g~j¨ 60% †P‡K Ges Aewkó e¨vsK F‡bi
gva¨‡g cÖ`vb Kiv n‡q‡Q|
15 e¨emvwqK Pv`v cÖ`vb 10,000 UvKv
16 150,000 UvKv cvIbvi c~Y© wb¯úwËi k‡Z© 140,000 UvKv cÖ`vb Kiv n‡jv|
17 50 UvKv cÖwZwUi g~j¨ a‡i 1000 msL¨K kv‡U©i µqv‡`k cIqv †M‡jv|
17 wewb‡qv‡Mi D‡Ï‡k¨ GmAvBweGj Gi †kqvi µq Kiv n‡q‡Q 70,000 UvKv hvi
g~j¨ †P‡Ki gva¨‡g cwi‡kva Kiv n‡q‡Q|
18 AvRv` Avjxi wbKU cb¨ weµq Kiv n‡q‡Q 80,000 UvKv Ges Gi Dci †fU
Av‡ivc Kiv n‡q‡Q 4%|
18 wgDwbwmc¨vj Ki cÖ`vb Kiv n‡q‡Q 1,000 UvKv|
19 wewea e¨q 2,500 UvKv|
19 ‡`bv`v‡ii wbKU n‡Z Av`vq n‡q‡Q 8,000 UvKv|
20 e¨vsK n‡Z D‡Ëvjb 20,000 UvKv|
21 exgv †mjvgx cwi‡kva 2,000 UvKv|
22 ¸`vg fvov cÖ`vb 1,500 UvKv|
22 gvwj‡Ki AvevwmK evox fvov cÖ`vb Kiv n‡q‡Q 10,000 UvKv|
23 Kviev‡ii gvwjK nvq`vi Avjx Zvi e¨w³MZ bv‡g 50,000 UvKvi GdwWAvi
bM`vqb K‡i‡Q Ges 5,000 UvKv my` AR©b K‡i‡Q| mg~`q UvKv e¨emv‡q cÖ`vb
K‡i‡Q|
24 nvq`vi Avjx Zvi e¨w³MZ e¨env‡ii Rb¨ wbR Znwej n‡Z GKwU wi‡d«Rv‡iUi
µq K‡i‡Qb 50,000 UvKv|
26 gyb nmwcUv‡j eKx‡Z ‡eW Kfvi mieivn Kiv n‡q‡Q 16,000 UvKv|
27 bM` µq 60,000 UvKv|
Kazi Omar Faruk FCA Page 8
28 bM` weµq 70,000 UvKv|
30 Awdm fvov cÖ`vb 6,000 UvKv|
31 ‡eZb cÖ`vb 9,000 UvKv|
31 mgvcbx gRy` cb¨ g~j¨vqb Kiv n‡q‡Q 350,000 UvKv
mgvavb:
wnmve P‡µi cÖ_g avc n‡jv †jb‡`b mbv³KiY (Identification of Transactins)| G chv©‡q cÖwZwU
NUbv ch©v‡jvPbv K‡i †`L‡Z n‡e D³ NUbvwU †jb‡`b n‡e wK bv| hw` D³ NUbvi Kvi‡Y Kviev‡ii
Avw_©K Ae¯’vi †Kvb cwieZ©b nq Z‡e D³ NUbv‡K †jb‡`b wnmv‡e mbv³ Kiv n‡e| hw` Avw_©K Ae¯’vi
†Kvb cwieZ©b bv nq Z‡e D³ NUbv‡K †jb‡`b wnmv‡e Mb¨ Kiv n‡e bv Ges wnmvefz&³I Kiv n‡e bv|
myZivs jÿ¨ Ki‡Z n‡e D³ NUbv Avw_©K Ae¯’vi ‡Kvb cwieZ©b K‡i‡Q wK bv| wb‡P Dc‡iv³ NUbv¸‡jvi
g‡a¨ n‡Z †jb‡`b mg~n mbv³ Kiv n‡jv|
ZvwiL NUbv mbv³KiY
Rvby-1 bM` 200,000 UvKv Ges
250,000 UvKv g~‡j¨i cb¨ wb‡q
e¨emv ïiæ Ki‡jv|
bM` A‡_©i cwigvb Ges gRy` cb¨ e„w× †c‡q‡Q|
Aciw`‡K g~ja‡bi cwigvb e„w× †c‡q‡Q| AZGe
Avw_©K Ae¯’vi cwieZ©b n‡q‡Q Ges D³ NUbv
GKwU †jb‡`b|
2 e¨vs‡K Rgv †`qv n‡jv 150,000
UvKv
e¨vsK D×…Ë e„w× Ges nv‡Z bM` n«vm †c‡q Avw_©K
Ae¯’vi cwieZ©b n‡q‡Q weavq G NUbvwU †jb‡`b|
3 evoxi gvwj‡Ki AbyKz‡j RgvbZ
wn‡m‡e 20,000 UvKvi †PK
cÖ`vb Kiv n‡jv|
e¨vsK Rgvi D×…Ë n«vm Ges RgvbZ e„w× †c‡q
Avw_©K Ae¯’vi cwieZ©b n‡q‡Q weavq G NUbv
GKwU †jb‡`b|
4 bM‡` Awd‡mi Rb¨ AvmevecÎ
µq Kiv n‡jv15,000 UvKv |
bM` A‡_©i cwigvb n«vm Ges AvmevecÎ e„w×
cvIqvq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| myZivs
GwU †jb‡`b|
4 ‡Wmv‡K RgvbZ wnmv‡e 5,000
UvKv Ges ms‡hvM e¨q 2,000
UvKv cÖ`vb Kiv n‡jv|
G NUbvq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q, KviY
bM` A‡_©i cwigvb n«vm, RgvbZ Ges ms‡hvM e¨q
e„w× †c‡q‡Q| myZivs Dnv †j‡b‡`b|
5 e¨emv‡qi e¨vsK wnmv‡e gvwjK
wbR¯ Znwej n‡Z 5,00,000
UvKv Rgv K‡i‡Q|
G NUbvq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q, KviY
bM` A‡_©i cwigvb Ges gvwj‡Ki g~jabe„w×
†c‡q‡Q| myZivs Dnv †j‡b‡`b|
6 evwK‡Z cb¨ µq 1,80,000
UvKv|
µq e¨q Ges cvIbv`vi (`vq) e„w× †c‡q‡Q weavq
Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU
†jb‡`b|
6 e¨vsK n‡Z D‡Ëvjb 2,00,000
UvKv
e¨vsK Rgvi D×…Ë n«vm Ges bM` D×…Ë e„w×
†c‡q‡Q weavq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|
myZivs GwU †jb‡`b|
7 bM‡` cb¨ µq 2,00,000 UvKv
Ges cwienY e¨q cÖ`vb Kiv
n‡q‡Q 2,000 UvKv|
bM` D×…Ë n«vm, µq e¨q I cwienY e¨q e„w×
†c‡q‡Q weavq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|
myZivs GwU †jb‡`b|
8 bM‡` weµq 1,80,000 UvKv
Ges 30 w`‡bi evwK‡Z weµq
weµq Avq, bM` D×…Ë Ges cÖvc¨ wnmv‡ei D×…Ë
e„w× †c‡q‡Q weavq Avw_©K Ae¯’vi cwieZ©b
Kazi Omar Faruk FCA Page 9
1,50,000 n‡q‡Q| myZivs GwU †jb‡`b|
9 weµq cwienY 2,500 UvKv cwienY e¨q e„w× Ges bM` D×…Ë n«vm †c‡q‡Q
weavq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU
†jb‡`b|
10 Kw¤úDUvi µq 40,000 UvKv| m¤ú` (Kw¤úDUvi) e„w× Ges bM` D×…Ë n«vm
†c‡q‡Q weavq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|
myZivs GwU †jb‡`b|
11 e¨vsK Fb MÖnY 3,50,000
UvKv|
`vq Ges bM` D×…Ë e„w× †c‡q‡Q weavq Avw_©K
Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU †jb‡`b|
12 e¨vs‡K bM` Rgv 1,65,000 UvKv e¨vsK Rgvi D×…Ë e„w× Ges bM` D×…Ë n«vm
†c‡q‡Q weavq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|
myZivs GwU †jb‡`b|
13 Awd‡mi e¨env‡ii Rb¨ gUi Mvox
µq 1,50,000 UvKv|
m¤ú` (gUi Mvox) e„w× Ges bM` D×…Ë n«vm
†c‡q‡Q weavq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|
myZivs GwU †jb‡`b|
14 GKwU †`vKvb µq 7,50,000
UvKv hvi g~j¨ 60% †P‡K Ges
Aewkó e¨vsK F‡bi gva¨‡g cÖ`vb
Kiv n‡q‡Q|
m¤ú` (†`vKvb) e„w×, F‡bi cwigvb (`vq) e„w×
Ges e¨vsK RgviD×…Ë n«vm †c‡q Avw_©K Ae¯’vi
cwieZ©b n‡q‡Q| myZivs GwU †jb‡`b|
15 e¨emvwqK Pv`v cÖ`vb 10,000
UvKv|
e¨q e„w× Ges bM` D×…Ë n«vm †c‡q‡Q weavq
Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU
†jb‡`b|
16 1,50,000 UvKv cvIbvi c~Y©
wb¯úwËi k‡Z© 140,000 UvKv
cÖ`vb Kiv n‡jv|
bM` D×…Ë Ges `vq n«vm, evUªv Lv‡Z Avq e„w×
†c‡q‡Q weavq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|
myZivs GwU †jb‡`b|
17 50 UvKv cÖwZwUi g~j¨ a‡i 1000
msL¨K kv‡U©i µqv‡`k cIqv
†M‡jv|
µqv‡`k cvIqvi Kvi‡Y Avw_©K Ae¯’vi cwieZ©b
nqwb| myZivs GwU †jb‡`b bq|
17 wewb‡qv‡Mi D‡Ï‡k¨ GmAvBweGj
Gi †kqvi µq Kiv n‡q‡Q
70,000 UvKv hvi g~j¨ †P‡Ki
gva¨‡g cwi‡kva Kiv n‡q‡Q|
m¤ú` (wewb‡qvM) e„w× Ges e¨vsK Rgvi D×…Ë n«vm
†c‡q‡Q weavq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|
myZivs GwU †jb‡`b|
18 AvRv` Avjxi wbKU cb¨ weµq
Kiv n‡q‡Q 80,000 UvKv Ges
Gi Dci †fU Av‡ivc Kiv n‡q‡Q
4%|
weµq Avq, cÖvc¨ wnmv‡ei D×…Ë Ges Ki `vq e„w×
†c‡q‡Q weavq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|
myZivs GwU †jb‡`b|
18 wgDwbwmc¨vj Ki cÖ`vb Kiv
n‡q‡Q 1,000 UvKv|
Ki e¨q e„w× Ges bM` D×…Ë n«vm †c‡q‡Q weavq
Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU
†jb‡`b|
19 wewea e¨q 2,500 UvKv| e¨q e„w× Ges bM` D×…Ë n«vm †c‡q‡Q weavq
Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU
†jb‡`b|
19 ‡`bv`v‡ii wbKU n‡Z Av`vq
n‡q‡Q 8,000 UvKv|
cÖvc¨ wnmv‡ei D×…Ë n«vm Ges bM` D×…Ë e„w×
cvIqvi Kvi‡Y Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|
myZivs GwU †jb‡`b|
Kazi Omar Faruk FCA Page 10
20 e¨vsK n‡Z D‡Ëvjb 20,000
UvKv|
e¨vsK Rgvi D×…Ë n«vm Ges bM` D×…Ë e„w×
†c‡q‡Q weavq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|
myZivs GwU †jb‡`b|
21 exgv †mjvgx cwi‡kva 2,000
UvKv|
exgve¨q e„w× Ges bM` D×…Ë n«vm †c‡q‡Q weavq
Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU
†jb‡`b|
22 ¸`vg fvov cÖ`vb 1,500 UvKv| fvove¨q e„w× Ges bM` D×…Ë n«vm †c‡q‡Q weavq
Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU
†jb‡`b|
22 gvwj‡Ki AvevwmK evox fvov
cÖ`vb Kiv n‡q‡Q 10,000 UvKv|
G NUbvq gvwj‡Ki g~ja‡bi cwigvb Ges
Kviev‡ii bM` D×…Ë n«vm †c‡q‡Q weavq Avw_©K
Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU †jb‡`b|
23 Kviev‡ii gvwjK nvq`vi Avjx
Zvi e¨w³MZ bv‡g 50,000
UvKvi GdwWAvi bM`vqb K‡i‡Q
Ges 5,000 UvKv my` AR©b
K‡i‡Q| mg~`q UvKv e¨emv‡q
cÖ`vb K‡i‡Q|
gvwjK KZ…©K GdwWAvi bM`vqb Kiv Ges 5,000
UvKv my` AR©b Kivi Øviv Kviev‡ii Avw_©K
Ae¯’vi cwieZ©b nqwb weavq GwU Kviev‡ii
†jb‡`b bq| Z‡e gvwjK D³ mg~`q UvKv
e¨emv‡q cÖ`vb Kivi Kvi‡Y g~jab Ges bM` D×…Ë
e„w× cvIqvq Kviev‡i UvKv Avbvi NUbv †jb‡`b|
24 nvq`vi Avjx Zvi e¨w³MZ
e¨env‡ii Rb¨ wbR Znwej n‡Z
GKwU wi‡d«Rv‡iUi µq K‡i‡Qb
50,000 UvKv|
gvwjK Zvi e¨w³MZ Znwej n‡Z e¨w³MZ m¤ú`
µq Kivq e¨emv‡qi Avw_©K Ae¯’vi †Kvb cwieZ©b
nqwb weavq Dnv e¨emv‡qi †jb‡`‡b bq| Z‡e GwU
nvq`vi Avjxi e¨w³MZ †jb‡`b|
26 gyb nmwcUv‡j eKx‡Z ‡eW Kfvi
mieivn Kiv n‡q‡Q 16,000
UvKv|
weµq Avq Ges cÖvc¨ wnmv‡ei D×…Ë e„w× cvIqvq
Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU
†jb‡`b|
27 bM` µq 60,000 UvKv| µqe¨q e„w× Ges bM` D×…Ë n«vm cvIqvq Avw_©K
Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU †jb‡`b|
28 bM` weµq 70,000 UvKv| weµq Avq Ges bM` D×…Ë e„w× cvIqvq Avw_©K
Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU †jb‡`b|
30 Awdm fvov cÖ`vb 6,000 UvKv| fvov e¨q e„w× Ges bM` D×…Ë n«vm cvIqvq Avw_©K
Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU †jb‡`b|
31 ‡eZb cÖ`vb 9,000 UvKv| †eZb e¨q e„w× Ges bM` D×…Ë n«vm cvIqvq
Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU
†jb‡`b|
wnmve P‡µi wØZxq av‡c i‡q‡Q †jb‡`‡bi we‡kølb| A_©vr †jb‡`b mbv³ Kivi ci †`L‡Z n‡e †Kvb
†Kvb wnmve LvZ cÖfvweZ n‡q‡Q Ges †Kvb LvZ †WweU Ges †Kvb LvZ †µwWU Ki‡Z n‡e| G chv©‡q
†WweU †µwWU wbiæc‡bi iæj cÖ‡qvM K‡i cÖfvweZ wnmve wPwýZ KiY Ges †KvbwU †WweU Ges †KvbwU
†µwWU n‡e Zv wbiæcb Ki‡Z nq| D‡jøL¨ G we‡køl‡bi KvRwU wjwLZfv‡e Kivi cÖ‡qvRb nq bv| Rv‡e`vq
wjLvi Av‡M wPšÍvi ch©‡q we‡kølb KivB h‡_ó| †WwKU ‡µwWU wbiæc‡bi iæj Abymv‡i Avq Ges `vq e„w×
†c‡j mswkøó Avq ev `vq wnmve‡K †µwWU Ki‡Z n‡e, wecixZ g‡g© Avq Ges `vq n«vm †c‡j mswkøó Avq ev
`vq wnmve‡K †WweU Ki‡Z| Ab¨w`‡K e¨q Ges m¤ú` e„w× †c‡j mswkøó e¨q ev m¤ú` wnmvewU †WweU n‡e
Ges wecixZ g‡g© e¨q Ges m¤ú` n«vm †c‡j mswkøó e¨q ev m¤ú` wnmvewU †µwWU n‡e|
wb‡P †WweU †µwWU wbiæc‡bi iæj cÖ‡qvM K‡i cÖfvweZ wnmve wPwýZ Kiv n‡jv Ges †KvbwU †WweU Ges
†KvbwU †µwWU n‡e Zv wbiæcb Kiv n‡jv;
Kazi Omar Faruk FCA Page 11
(‡WweU †µwWU wbiæcb iæj: Avq Ges `vq e„w× †c‡j mswkøó Avq ev `vq †µwWU, wecixZ g‡g© n«vm †c‡j
†WweU| e¨q Ges m¤ú` e„w× †c‡j mswk øó e¨q ev m¤ú` wnmvewU †WweU, wecixZ g‡g© e¨q Ges m¤ú` n«vm
†c‡j †µwWU)
ZvwiL NUbv we‡kølb
Rvby-1 bM` 200,000 UvKv Ges
250,000 UvKv g~‡j¨i cb¨
wb‡q e¨emv ïiæ Ki‡jv|
G NUbvq nv‡Z bM`, weµq e¨q Ges g~jab G wZbwU
wnmve cÖfvweZ n‡q‡Q| bM` n‡jv m¤ú`, G m¤ú`
e„w× †c‡q‡Q weavq nv‡Z bM` †WweU Ki‡Z n‡e|
weµq e¨q GKwU e¨q| e¨q e„w× cvIqvq weµq e¨q
†WweU Kvi‡Z n‡e| g~jab GKwU `vq| g~jab Z_v `vq
e„w× cvIqvq g~jab ‡µwWU Ki‡Z n‡e|
2 e¨vs‡K Rgv †`qv n‡jv
150,000 UvKv|
e¨vsK Rgvi D×…Ë Ges bM` D×…Ë cÖfvweZ n‡q‡Q|
e¨vsK Rgvi D×…Ë Ges bM` D×…Ë DfqwU m¤ú`| G
NUbvq e¨vsK Rgvi D×…Ë bvgK m¤ú` e„w× cvIqvq
†WweU Ges bM` D×…Ë bvgb m¤ú` n«vm cvIqvq Dnv
†µwWU Ki‡Z n‡e|
3 evoxi gvwj‡Ki AbyKz‡j
RgvbZ wn‡m‡e 20,000 UvKvi
†PK cÖ`vb Kiv n‡jv|
G NUbvq RgvbZ I AMÖxg Ges e¨vsK Rgvi D×…Ë
cÖfvweZ n‡q‡Q| RgvbZ I AMÖxg n‡jv m¤ú`, Dnv
e„w× cvIqvq †WweU Ges e¨vsK Rgvi D×…ËI m¤ú`,
Dnv n«vm cvIqvq †µwWU n‡e|
4 bM‡` Awd‡mi Rb¨ AvmevecÎ
µq Kiv n‡jv 15,000 UvKv|
AvmevecÎ n‡jv m¤ú`, DnviD×…Ë e„w× †c‡q‡Q
myZivs AvmevecÎ wnmve †WweU Ges bM` A_©I
m¤ú`, bM` A‡_©i D×…Ë n«vm cvIqvq bM`vb wnmve
†µwWU Ki‡Z n‡e|
4 ‡Wmv‡K RgvbZ wnmv‡e 5,000
UvKv Ges ms‡hvM e¨q 2,000
UvKv cÖ`vb Kiv n‡jv|
RgvbvZ wk‡ivbv‡g m¤ú` e„w× cvIqvq RvgvbZ wnmve
†WweU, ms‡hvM e¨q wk‡ivbv‡g e¨q e„w× cvIqvq
ms‡hvM e¨q †WweU Ges bM` A_© bvgK m¤ú` n«vm
cvIqvq bM`vb wnmve †µwWU Ki‡Z n‡e|
5 e¨emv‡qi e¨vsK wnmv‡e gvwjK
wbR¯ Znwej n‡Z 5,00,000
UvKv Rgv K‡i‡Qb|
e¨vsK D× „Ë (m¤ú`) e„w× cvIqvq e¨vsK wnmve †WweU
Ges g~jab (`vq/BKzBwU) e„w× cvIqvq g~jab wnmve
†µwWU n‡e|
6 evwK‡Z cb¨ µq 1,80,000
UvKv|
µq e¨q e„w× cvIqvq µq wnmve †WweU Ges
cvIbv`vi (`vq) e„w× †c‡q‡Q weavq cvIbv`vi wnmve
†µwWU Ki‡Z n‡e|
6 e¨vsK n‡Z D‡Ëvjb 2,00,000
UvKv
e¨vsK Rgvi D×…Ë n«vm †c‡q‡Q weavq e¨vsK wnmve
†µwWU Ges bM` D×…Ë e„w× †c‡q‡Q weavq bMv`vb
wnmve †µwWU Ki‡Z n‡e|
7 bM‡` cb¨ µq 2,00,000
UvKv Ges cwienY e¨q cÖ`vb
Kiv n‡q‡Q 2,000 UvKv|
µq (e¨q) Ges cwienY (e¨q) e„w× cvIqvq µq
wnmve †WweU Ges cwienY wnmve ‡WweU Ki‡Z n‡e
cÿvšÍ‡i G †jb‡`‡bi Kvi‡Y bM` A‡_©i(m¤ú`)
cwigvb n«vm cvIqvq bM`vb wnmve †µwWU Ki‡Z
n‡e|
8 bM‡` weµq 180,000 UvKv
Ges 30 w`‡bi evwK‡Z weµq
150,000
weµq (Avq) e„w× cvIqvq weµq wnmve †µwWU Ges
cÖvc¨ wnmve (m¤ú`) e„w× cvIqvq cÖvc¨ wnmve ‡WweU
Ki‡Z n‡e|
Kazi Omar Faruk FCA Page 12
9 weµq cwienY 2,500 UvKv cwienY (e¨q) e„w× cvIqvq weµq cwienY †WweU
Ges bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve †µwWU
Ki‡Z n‡e|
10 Kw¤úDUvi µq 40,000 UvKv| Kw¤úDUvi (m¤ú`) e„w× cvIqvq Kw¤úDUvi wnmve
†WweU Ges bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve
†µwWU Ki‡Z n‡e|
11 e¨vsK Fb MÖnY 350,000
UvKv|
e¨vsK Fb (`vq) e„w× cvIqvq e¨vsK Fb †µwWU Ges
Ges bM` (m¤ú`) e„w× cvIqvq bM`vb wnmve †WweU
Ki‡Z n‡e|
12 e¨vs‡K bM` Rgv 1,65,000
UvKv
e¨vsK Rgvi D×…Ë (m¤ú`) e„w× cvIqvq e¨vsK Rgv
†WweU Ges bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve
†µwWU |
13 Awd‡mi e¨env‡ii Rb¨ gUi
Mvox µq 150,000 UvKv
gUi Mvox (m¤ú`) e„w× cvIqvq gUi Mvox wnmve
†WweU Ges bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve
†µwWU Ki‡Z n‡e|
14 GKwU †`vKvb µq 750,000
UvKv hvi g~j¨ 60% †P‡K Ges
Aewkó e¨vsK F‡bi gva¨‡g
cÖ`vb Kiv n‡q‡Q|
†`vKvb (m¤ú`) e„w× cvIqvq †`vKvb wnmve †WweU,
Fb (`vq) e„w× cvIqvq e¨vsK Fb wnmve †µwWU Ges
e¨vsK Rgvi D×…Ë (m¤ú`) n«vm cvIqvq e¨vsK Rgv
wnmve †µwWU Ki‡Z n‡e|
15 e¨emvwqK Pv`v cÖ`vb 10,000
UvKv
e¨emvwqK Pv`v (e¨q) e„w× cvIqvq e¨emvwqK Pv`v
wnmve †WweU Ges bM` (m¤ú`) n«vm cvIqvq bM`vb
wnmve †µwWU Ki‡Z n‡e|
16 150,000 UvKv cvIbvi c~Y©
wb¯úwËi k‡Z© 140,000 UvKv
cÖ`vb Kiv n‡jv|
cvIbv`vi (`vq) n«vm cvIqvq cvIbv`vi ‡WweU Ges
bM` (m¤ú`) n«vm Ges evUªv (Avq) e„w× cvIqvq
bM`vb wnmve Ges evUªv Avq wnmve ‡µwWU Ki‡Z
n‡e|
17 50 UvKv cÖwZwUi g~j¨ a‡i
1000 msL¨K kv‡U©i µqv‡`k
cIqv †M‡jv|
GwU †Kvb †jb‡`b bq weavq Dnv †WweU ev †µwWU
n‡e bv Ges wnmvefz³ n‡e bv|
17 wewb‡qv‡Mi D‡Ï‡k¨
GmAvBweGj Gi †kqvi µq
Kiv n‡q‡Q 70,000 UvKv hvi
g~j¨ †P‡Ki gva¨‡g cwi‡kva
Kiv n‡q‡Q|
‡kqv‡i wewb‡qvM (m¤ú`) e„w× cvIqvq wewb‡qvM wnmve
†WweU Ges e¨vsK Rgvi D×…Ë n«vm cvIqvq e¨vsK
wnmve †µwWU Ki‡Z n‡e|
18 AvRv` Avjxi wbKU cb¨ weµq
Kiv n‡q‡Q 80,000 UvKv Ges
Gi Dci †fU Av‡ivc Kiv
n‡q‡Q 4%|
weµq (Avq) Ges cÖ‡`q †fU (`vq) e„w× cvIqvq
weµq wnmve Ges cÖ‡`q ‡fU wnmve †µwWU Kiv n‡e|
cÿvšÍ‡i cÖvc¨ wnmve (m¤ú`) e„w× cvIqvq cÖvc¨
wnmve †WweU Ki‡Z n‡e|
18 wgDwbwmc¨vj Ki cÖ`vb Kiv
n‡q‡Q 1,000 UvKv|
Ki (e¨q) e„w× cvIqvq Ki e¨q wnmve †WweU Ges
bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve †µwWU
Ki‡Z n‡e|
19 wewea e¨q 2,500 UvKv| wewea e¨q (e¨q) e„w× cvIqvq wewea e¨q wnmve†WweU
Ges bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve †µwWU
Ki‡Z n‡e|
19 ‡`bv`v‡ii wbKU n‡Z Av`vq bM`(m¤ú`) e„w× cvIqvq bM`vb wnmve †WweU Ges
Kazi Omar Faruk FCA Page 13
n‡q‡Q 8,000 UvKv| cÖvc¨ wnmve(m¤ú`) n«vm cvIqvq cÖc¨ wnmve ‡µwWU
Ki‡Z n‡e|
20 e¨vsK n‡Z D‡Ëvjb 20,000
UvKv|
e¨vsK Rgvi D×…Ë (m¤ú`) n«vm cvIqvq e¨vsK Rgv
†µwWU Ges bM` (m¤ú`) e„w× cvIqvq bM`vb wnmve
†WweU|
21 exgv †mjvgx cwi‡kva 2,000
UvKv|
exgv †mjvgx (e¨q) e„w× cvIqvq exgv †mjvgx wnmve
†WweU Ges bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve
†µwWU Ki‡Z n‡e|
22 ¸`vg fvov cÖ`vb 1,500 UvKv| ¸`vg fvov (e¨q) e„w× cvIqvq ¸`vg fvov wnmve
†WweU Ges bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve
†µwWU Ki‡Z n‡e|
22 gvwj‡Ki AvevwmK evox fvov
cÖ`vb Kiv n‡q‡Q 10,000
UvKv|
gvwj‡Ki evox fvov n‡jv gvwj‡Ki GKwU e¨w³MZ
e¨q| e¨emv n‡Z D³ e¨q wbe©vn Kivq gvwj‡Ki
g~jab n«vm cv‡e| g~jab(`vq/BKzBwU) n«vm cvIqvq
g~jab wnmve †WweU Ges bM`(m¤ú`) n«vm cvIqvq
bM`vb wnmve †µwWU Ki‡Z n‡e|
23 Kviev‡ii gvwjK nvq`vi Avjx
Zvi e¨w³MZ bv‡g 50,000
UvKvi GdwWAvi bM`vqb
K‡i‡Q Ges 5,000 UvKv my`
AR©b K‡i‡Q| mg~`q UvKv
e¨emv‡q cÖ`vb K‡i‡Q|
bMv`(m¤ú`) e„w× cvIqvq bM`vb wnmve †WweU n‡e
55,000 UvKv Ges g~jab (`vq/BKzBwU) e„w× cvIqvq
g~jab wnmve †µwWU n‡e|
24 nvq`vi Avjx Zvi e¨w³MZ
e¨env‡ii Rb¨ e¨w³MZ Znwej
n‡Z GKwU wi‡d«Rv‡iUi µq
K‡i‡Q 50,000 UvKv|
GwU Rbve nvq`vi Avjxi e¨w³MZ †jb‡`b| Z‡e
e¨emv‡qi Avw_©K Ae¯’vq †Kvb cÖfve c‡owb weavq
Dnv wnmvefz³ Ki‡Z n‡e bv|
26 gyb nmwcUv‡j eKx‡Z ‡eW
Kfvi mieivn Kiv n‡q‡Q
16,000 UvKv|
cÖvc¨ wnmve (m¤ú`) e„w× cvIqvq cÖvc¨ wnmve †WweU
Ges weµq e¨q e„w× cvIqvq weµq e¨q †WweU Ki‡Z
n‡e|
27 bM` µq 60,000 UvKv| µq (e¨q) e„w× cvIqvq µq wnmve ‡WweU Ges bM`
(m¤ú`) n«vm cvIqvq bM`vb wnmve †µwWU Ki‡Z n‡e|
28 bM` weµq 70,000 UvKv| weµq (Avq) e„w× cvIqvq weµq wnmve †µwWU Ges bM`
(m¤ú`) e„w× cvIqvq bM`vb wnmve ‡WweU Ki‡Z n‡e|
30 Awdm fvov cÖ`vb 6,000
UvKv|
Awdm fvov (e¨q) e„w× cvIqvq Awdm fvov ‡WweU
Ges bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve †µwWU
Ki‡Z n‡e|
31 ‡eZb cÖ`vb 9,000 UvKv| ‡eZb (e¨q) e„w× cvIqvq ‡eZb wnmve ‡WweU Ges
bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve †µwWU
Ki‡Z n‡e|
wnmve P‡µi Z…Zxq av‡c i‡q‡Q †jb‡`b mg~n Rv‡e`vfz³ KiY| †jb‡`‡bi we‡køl‡bi ci wnmveiÿK
wm×v‡šÍ Avm‡Z cv‡iY †Kvb †Kvb wnmve †WweU Ges †Kvb †Kvb wnmve †µwWU Ki‡Z n‡e| G chv©‡q
we‡køl‡bi ci cÖvß djvdj Rv‡e`vfz&³ Kiv nq| Dc‡iv³ †jb‡`b mg~n wb‡P Rv‡e`v fz³ Kiv n‡jv|
GLv‡b D‡jøL Kiv †h‡Z cv‡i, Rv‡e`vq weei‡Yi N‡i mswkøó wnmve wk‡ivbvg (†hgb ÒbM`vb wnmveÓ)
Kazi Omar Faruk FCA Page 14
D‡jøL Kiv nq AZ:ci †jb‡`bwU D³ wnmv‡ei †WweU w`‡K wjLv eySv‡Z †WweU Kjv‡g UvKvi AsK wjLv
nq cÿvšÍ‡i †jb‡`bwU D³ wnmv‡ei †µwWU w`‡K wjLv eySv‡Z †µwWU Kjv‡g UvKvi AsK wjLv nq|
m`©vi †UªwWs Gi Rv‡e`v ewn
Rvbyqvix-2017
ZvwiL weeiY LwZqvb c„ôv ‡WweU ‡µwWU
Rvby-1 bM`vb wnmve
µq wnmve
g~jab wnmve
200,000
250,000
450,000
2 e¨vsK Rgv wnmve
bM`vb wnmve
150,000
150,000
3 RgvbZ wnmve
e¨vsK wnmve
20,000
20,000
4 AvmevecÎ wnmve
bM`vb wnmve
15,000
15,000
4 RvgvbZ wnmve
ms‡hvM e¨q
bM`vb wnmve
5,000
2,000
7,000
5 e¨vsK wnmve
g~jab wnmve
5,00,000
5,00,000
6 µq wnmve
cvIbv`vi wnmve
180,000
180,000
6 bM`vb wnmve
e¨vsK Rgv wnmve
2,00,000
2,00,000
7 bM`vb wnmve
cÖvc¨ wnmve
weµq wnmve
180,000
150,000
330,000
8 µq wnmve
cwienY wnmve
bM`vb wnmve
2,00,000
2,000
2,02,000
9 weµq cwienY
bM`vb wnmve
2,500
2,500
10 Kw¤úDUvi wnmve
bM`vb wnmve
40,000
40,000
11 bM`vb wnmve
e¨vsK Fb
350,000
350,000
12 e¨vsK wnmve
bM`vb wnmve
1,65,000
1,65,000
13 gUi Mvox wnmve
bM`vb wnmve
150,000
150,000
14 †`vKvb Nownmve
e¨vsK wnmve
e¨vsK Fb wnmve
750,000
450,000
300,000
15 e¨emvwqK Pv`v wnmve
bM`vb wnmve
10,000
10,000
Kazi Omar Faruk FCA Page 15
16 cvIbv`vi wnmve
bM`vb wnmve
cÖvß evUªv wnmve
150,000
140,000
10,000
17 wewb‡qvM wnmve
e¨vsK wnmve
70,000
70,000
18 cÖvc¨ wnmve
weµq wnmve
†fU PjwZ wnmve
83,200
80,000
3,200
18 Ki e¨q wnmve
bM`vb wnmve
1,000
1,000
19 wewea e¨q wnmve
bM`vb wnmve
2,500
2,500
19 bM`vb wnmve
cÖvc¨ wnmve
8,000
8,000
20 bM`vb wnmve
e¨vsK wnmve
20,000
20,000
21 exgv †mjvgx wnmve
bM`vb wnmve
2,000
2,000
22 ¸`vg fvov wnmve
bM`vb wnmve
1,500
1,500
22 g~jab wnmve /D‡Ëvjb wnmve
bM`vb wnmve
10,000
10,000
23 bM`vb wnmve
g~jab wnmve
55,000
55,000
26 cÖvc¨ wnmve
weµq wnmve
16,000
16,000
27 µq wnmve
bM`vb wnmve
60,000
60,000
28 bM`vb wnmve
weµq wnmve
70,000
70,000
30 Awdm fvov
bM`vb wnmve
6,000
6,000
31 ‡eZb wnmve
bM`vb wnmve
9,000
9,000
wnmve P‡µi PZz_© avc n‡jv LwZqv‡b †jb‡`b mg~n wjwce× KiY| LwZqvb n‡jv †Kvb GKwU wnmve
wk‡ivbv‡gi Aax‡b msMwVZ †jb‡`‡bi weeiYx| cÖ‡Z¨vKwU wnmve Lv‡Zi Rb¨ GKwU K‡i LwZqvb c„ôv
_v‡K| D³ LwZqv‡b wbwÏ©ó wnmveKv‡ji mKj †jb‡`‡b Zvwi‡Li avievwnKZvq †WweU-†µwWU Abymv‡i
wjwce× Kiv nq| LwZqv‡b ZvwiL, weeiY, †RGj, †WweU, †µwWU Ges mgvcbx D×…Ë wjLvi Rb¨ c„_K Ni
(Kjvg) _v‡K| †WweU-†µwW‡Ui iæj Abymv‡i †jb‡`b mg~n LwZqvb c„ôvi †WweU ev †µwWU w`‡K wjwce×
Kiv nq| wb‡P Dc‡iv³ †jb‡`b mg~‡ni LwZqv‡b wjLb †`Lv‡bv n‡jv;
m`©vi †UªwWs Gi
LwZqvb
bM`vbwnmve
Kazi Omar Faruk FCA Page 16
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
Rvby-1 g~jab wnmve 200,000 200,000
2 e¨vsK wnmve 150,000 50,000
4 AvmevecÎ wnmve 15,000 35,000
4 RvgvbZwnmve 5,000 30,000
4 ms‡hvMe¨qwnmve 2,000 28,000
6 e¨vsKwnmve 2,00,000 228,000
7 µq wnmve 200,000 28,000
7 cwienYwnmve 2,000 26,000
8 weµqwnmve 180,000 206,000
9 weµqcwienYwnmve 2,500 203,500
10 Kw¤úDUviwnmve 40,000 163,500
11 e¨vsKFbwnmve 350,000 513,500
12 e¨vsK Rgv wnmve 165,000 348,500
13 gUiMvoxwnmve 150,000 198,500
15 e¨emvwqKPv`v 10,000 188,500
16 cvIbv`viwnmve 140,000 48,500
18 Ki e¨qwnmve 1,000 47,500
19 cÖvc¨ wnmve
8,000
55,500
19 weweae¨qwnmve 2,500 53,000
20 e¨vsKwnmve 20,000 73,000
21 exgv †mjvgx 2,000 71,000
22 ¸`vg fvov 1,500 69,500
23 g~jab
55,000
124,500
24 g~jab (D‡Ëvjb) 10,000 114,500
28 weµqwnmve 70,000 184,500
27 µq wnmve 60,000 124,500
30 Awdmfvov 6,000 118,500
31 ‡eZbwnmve 9,000 109,500
e¨emv‡qi †h mKj bM` †jb‡`b msMwVZ nq †m¸‡jv bM`vb wnmv‡e Zvwi‡Li avivevwnKZvq wjLv nq|
bM` A_© n‡jv m¤ú`| bM` A‡_©i AvMgb n‡j m¤ú` ev‡i Ges cwi‡kva Ki‡j m¤ú` K‡g| †WweU
†µwW‡Ui m~Î Abymv‡i m¤ú` evo‡j †WweU Ges Kg‡j †µwWU| myZivs hLb bM` A_© MÖnb Kiv n‡q‡Q
ZLb Zv †WweU w`‡K wjLv n‡q‡Q Ges hLb cwi‡kva Kiv n‡q‡Q ZLb †µwWU w`‡K wjLv n‡q‡Q| †WweU
n‡Z †µwWU we‡qvM K‡i D×…Ë cvIqv hvq| bM` m¤ú` nIqvq Dnvi D×…Ë n‡e †WweU|
e¨vsKwnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
1 cÖviw¤¢K D×…Ë -
2 bM`vbwnmve 150,000 150,000
3 RvgvbZ wnmve 20,000 130,000
5 g~jab wnmve 500,000 630,000
6 bM`vbwnmve 2,00,000 430,000
12 bM`vbwnmve 165,000 595,000
14 ‡`vKvbNiwnmve 450,000 145,000
17 wewb‡qvM 70,000 75,000
20 bM`vbwnmve 20,000 55,000
Kazi Omar Faruk FCA Page 17
e¨vs‡K UvKv Rgv †`qv, Z…Zxq cÿ n‡Z Rgv †`qv Ges †PK ev Ab¨ †Kvb gva¨‡g D‡Ëvjb ev e¨vsK n‡Z
cwi‡kva msµvšÍ †jb‡`b mg~n e¨vsK wnmv‡e Zvwi‡Li avivevwnKZvq wjLv nq| e¨vsK D×„Ë (Bank
Balance) n‡jv m¤ú`| e¨vs‡K UvKv Rgv n‡j m¤ú` ev‡i Ges D‡ËvjY Ki‡j m¤ú` K‡g| †WweU
†µwW‡Ui m~Î Abymv‡i m¤ú` evo‡j †WweU Ges Kg‡j †µwWU| myZivs hLb e¨vs‡K UvKv Rgv n‡e ZLb
Zv †WweU w`‡K wjLv n‡q‡Q Ges hLb D‡Ëvjb Kiv n‡q‡Q ZLb †µwWU w`‡K wjLv n‡q‡Q| †WweU n‡Z
†µwWU we‡qvM K‡i D×…Ë cvIqv hvq| e¨vsK D×„Ë (Bank Balance)m¤ú` nIqvq Dnvi D×…Ë n‡e
†WweU|
wewb‡qvMwnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë
2 e¨vsKwnmve 70,000 70,000
Kw¤úDUvi wnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë
10 bM`vbwnmve 40,000 40,000
AvmevecÎ wnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
4 bM`vbwnmve 15,000 15,000
‡`vKvbNi wnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
14 e¨vsKwnmve 450,000 450,000
14 e¨vsKFbwnmve 300,000 750,000
RgvbZ wnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
e¨vsKwnmve 20,000 20,000
bM`vbwnmve 5,000 25,000
cÖvc¨ wnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 0
8 weµqwnmve 150,000 150,000
18 weµqwnmve 80,000 230,000
18 †fUPjwZwnmve 3,200 233,200
19 bM`vbwnmve 8,000 225,200
26 weµqwnmve 16,000 241,200
gUi Mvox
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë
13 bM`vbwnmve 150,000 150,000
Kazi Omar Faruk FCA Page 18
wewb‡qvM, Kw¤úDUvi, AvmevecÎ, ‡`vKvbNi, RgvbZ, cÖvc¨ wnmve I gUi Mvox n‡jv m¤ú`| G Kvi‡Y G
mKj DcKiY e„w× ‡c‡j Zv †WweU w`‡K Ges n«vm †c‡j Zv †µwWU w`‡K wjLv n‡q‡Q|
g~jab wnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 0
1 bM`vbwnmve 200,000 200,000
1 cb¨ µq 250,000 450,000
5 e¨vsKwnmve 500,000 950,000
22 bM`vbwnmve 10,000 940,000
23 bM`vbwnmve 55,000 995,000
995,000
g~jabn‡jvgvwj‡KiwbKUKviev‡ii`vq| ‡WweU †µwW‡Uim~ÎAbymv‡i `vqevo‡j †µwWUGesKg‡j †WweU|
myZivsg~jabe„w× ‡c‡j Zv †µwWU w`‡K Ges n«vm †c‡j Zv †WweU w`‡K wjLv n‡q‡Q|
e¨vsK Fb wnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 0
11 bM`vbwnmve 350,000 350,000
14 ‡`vKvb Ni wnmve 300,000 650,000
cvIbv`viwnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 00
6 µq wnmve 180,000 180,000
bM`vbwnmve 140,000 40,000
evUªvwnmve 10,000 30,000
e¨vsK Fb ,cvIbv`vi, n‡jvZ…Zxqc‡ÿiwbKUKviev‡ii `vq| ‡WweU †µwW‡Uim~ÎAbymv‡i `vqevo‡j
†µwWUGesKg‡j †WweU| myZivs G mKj `vqmg~ne„w× ‡c‡j Zv †µwWU w`‡K Ges n«vm †c‡j Zv †WweU w`‡K
wjLv n‡q‡Q|
‡fUPjwZwnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 00
cÖvc¨ wnmve 3,200 3,200
‡fUn‡jv weµ‡qi Dciwba©vwiZnv‡imiKvi‡K †`q GK ai‡bi Ki| weµqK…Z cb¨ mieiv‡niAv‡MivR¯^Lv‡Z
D³ Ki RgvcÖ`vbKi‡Znq| mvaviYZ †fUAMÖxgcÖ`vbKivnqGescb¨ mieiv‡nimgqZvmgšqKivnq|
†fUAMÖxgcÖ`vbKivn‡qZvn‡em¤ú`| cieZ©x‡ZweµqK‡i †µZviwbKUn‡Z D³
UvKvAv`vqKivnqGesmiKv‡iicvIbvi mv‡_ c~‡e© cwi‡kvwaZUvKvmgšqKivnq| †m †ÿ‡Î †fUwnmv‡ei D×Ë
†WweUn‡e| hw` †fUAMÖxgcÖ`vbKivbv _v‡KZ‡e weµ‡qi mgq †µZviwbKUn‡ZAv`vqK…Z †fUivR¯^
Lv‡ZRgvw`‡ZnqweavqM„nxZ †fUn‡emiKv‡iiwbKU `vq| G †ÿ‡Î †fUwnmv‡ei DׄZ n‡e †µwWU D×…Ë|
weµq wnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 0
8 bM`vbwnmve 180,000 180,000
8 cÖvc¨ wnmve 150,000 330,000
18 cÖvc¨ wnmve 80,000 410,000
26 cÖvc¨ wnmve 16,000 426,000
Kazi Omar Faruk FCA Page 19
28 bM`vbwnmve 70,000 496,000
cÖvßevUªv
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 00
cvIbv`viwnmve 10,000 10,000
weµqGescÖvßevUªvn‡jvAvq| †WweU ‡µwWUm~ÎAbymv‡iAvqevo‡j †µwWUGesAvqKg‡j †WweU| G
Kvi‡YweµqGescÖvßevUªv †µwWUw`‡KwjLvn‡q‡Q|
µq wnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 00
1 g~jabwnmve 250,000 250,000
8 bM`vbwnmve 200,000 450,000
6 cvIbv`viwnmve 180,000 630,000
27 bM`vbwnmve 60,000 690,000
µq cwienY wnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 00
8 bM`vbwnmve 2,000 2,000
weµq cwienY wnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 00
9 bM`vbwnmve 2,500 2,500
e¨emvwqKPv`v
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 0
15 bM`vbwnmve 10,000 10,000
Ki e¨q
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 0
18 bM`vbwnmve 1,000 1,000
weweae¨q
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 0
15 bM`vbwnmve 2,500 2,500
exgv †mjvgx
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 0
21 bM`vbwnmve 2,000 2,000
¸`vg fvov
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
Kazi Omar Faruk FCA Page 20
cÖviw¤¢K D×…Ë 0
22 bM`vbwnmve 1,500 1,500
Awdmfvov
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 0
30 bM`vbwnmve 6,000 6,000
‡eZbwnmve
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 0
31 bM`vbwnmve 9,000 9,000
ms‡hvM e¨q
ZvwiL weeiY ‡RGj ‡WweU ‡µwWU D×…Ë
cÖviw¤¢K D×…Ë 0
bM`vbwnmve 2,000 2,000
µq, µq cwienY, weµq cwienY, e¨emvwqKPv`v, Ki e¨q, weweae¨q, exgv †mjvgx, ¸`vg fvov, Awdmfvov,
‡eZb, ms‡hvM e¨q BZ¨vw` n‡jv e¨q| ‡WweU †µwW‡Ui m~Î Abymv‡i e¨q evo‡j †WweU Ges Kg‡j †µwWU| G
Kvi‡b G mKj DcKiY mg~n †WweU w`‡K wjwce× Kiv n‡q‡Q|
‡iIqvwgj
wnmve P‡µi cÂgavcn‡jv †iIqvwgjcÖ ‘Z KiY| LwZqv‡bi D×…Ë n‡ZBg~jZ: Avw_©K weeiYxcÖ ‘Z Kivnq| LwZqv‡bi
Dׅ˸‡jveB‡qiwewfbœc„ôvqwewÿßAe¯’vq _v‡K| ZvQvovwnmv‡ei †Kvb GK evGKvwaKeB‡qwjLviev †hvMwe‡qv‡Mig‡a¨
fzj _vK‡Zcv‡i| mn‡RGeswbfz©jAvw_©K weeiYxcÖ¯‘Z KiviRb¨ LwZqv‡bi D×…Ë mg~‡niGKwUZvwjKvcÖ ‘Z Kivnq| G
ZvwjKvBn‡jv †iIqvwgj| †iIqvwg‡j `ywUcvk¦© _v‡K| GwUn‡jv ‡WweUw`KGesAciwUn‡jv †µwWUw`K| LwZqv‡bi †WweU
Dׅ˸‡jv ‡iIqvwg‡ji †WweUw`‡KGes †µwWU Dׄ˸‡jv †iIqvwg‡ji †µwWUw`‡K †`Lv‡bvnq| †h‡nZzcÖwZwU †jb‡`b
wjLvimgqLwZqv‡biGKwU‡Z †WweUw`‡KGesAb¨wU‡Z †µwWUw`‡KwjLvnq †m‡nZz †iIqvwg‡ji †WweUGes
†µwWUDfqcv‡k¦©i ‡hvMdjmgvbn‡e| Dc‡iv³ LwZqvb D×…Ë n‡Zwb‡P †iIqvwgj •ZixKivn‡jv;
m`©vi †UªwWs Gi
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wnmvewk‡ivbvg UvKv wnmvewk‡ivbvg UvKv
bM`vbwnmve 109,500 g~jab wnmve 995000
e¨vsKwnmve 55,000 cvIbv`vi 30,000
Kw¤úDUvi 40,000 e¨vsKFb 650,000
AvmevecÎ 15,000 weµq 496,000
RgvbZ wnmve 25,000 cÖvß evUªv 10,000
cÖvc¨ wnmve 241,200 ‡fU (cÖ‡`q) 3,200
gUi Mvox 150,000
µq 690,000
µq cwienY 2,000
weµq cwienY 2,500
†`vKvb No 750,000
Kazi Omar Faruk FCA Page 21
wewb‡qvM 70,000
Ki e¨q 1,000
e¨emvwqK Pv`v 10,000
wewea e¨q 2,500
exgv †mjvgx 2,000
Awdm fvov 6,000
¸`vg fvov 1,500
‡eZb 9,000
ms‡hvM e¨q 2,000
†gvU 21,84,200 †gvU 21,84,200
wnmve P‡µi 6ô avcn‡jvwnmveweeiYxcÖ¯‘Z Kiv| †iIqvwgjn‡ZwnmveweeiYxevAvw_©K weeiYxcÖ¯‘Z Kivnq| Avw_©K
weeiYxig‡a¨ i‡q‡QAvqweeiYxevjvf-‡jvKmvbwnmve, D×…ËcÎ, bM` cÖevnweeiYx, g~jabcwieZ©‡bi
weeiYxGeswnmv‡ei †bvUeve¨vL¨v| wb‡PAvw_©K weeiYxi ¸iæZ¡c~Y© Ask jvf-‡jvKmvbwnmveGes D×…ËcÎ
†`Lv‡bvn‡jv|
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cÖviw¤¢K gRy` cb¨ 0 weµq 496,000
cb¨ µq 690,000
AšÍ:g~LxcwienY 2,000 mgvcbxgRy` cb¨ 350,000
‡gvUgybvdv 154,000
846,000 846,000
‡gmvm© m ©vi †UªwWs
jvf-‡jvKmvbwnmve
wW‡m¤¢i 31, 2017 ch©šÍmgvßeQ‡iiRb¨
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weeiY UvKv weeiY UvKv
‡eZb 9,000 ‡gvUgybvdv 154,000
ms‡hvM e¨q 2,000 evUªv Avq 10,000
e¨emvwqK Pv`v 10,000
wewea e¨q 2,500
exgv †mjvgx 2,000
Awdm fvov 6,000
¸`vg fvov 1,500
Ki e¨q 1,000
weµq cwienY 2,500
bxUgybvdv 127,500
164,000 164,000
Kazi Omar Faruk FCA Page 22
‡gmvm© m ©vi †UªwWs
D×…ËcÎ
wW‡m¤¢i 31, 2017 Zvwi‡L
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cvIbv`viwnmve 30,000 bM`vbwnmve 109,500
e¨vsKFbwnmve 650,000 e¨vsKwnmve 55,000
‡fUPjwZwnmve 3,200 Kw¤úDUvi 40,000
g~jab wnmve 995000 AvmevecÎ 15,000
bxUgybvdv 127,500 1122,500 RgvbZ wnmve 25,000
cÖvc¨ wnmve 241,200
gUi Mvox 150,000
†`vKvb No 750,000
wewb‡qvM 70,000
mgvcbxgRy` 350,000
1,805,700 1,805,700
wnmve P‡µi me©‡kl avc n‡jv mgvcbx `vwLjv Ges wecixZ `vwLjv| Avw_©K weeiYx ‣Zix Kivi ci GKwU
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