80
k|wfg sfof{noM æ;'/If0f ejgÆ, eujtL dfu{, gS;fn, sf7df8f}+ kmf]g g+= $$!@#^&, ˆofS; g+=M (&&–!–$$!@#&* kf]i6 aS; g+= !@@!! O–d]n M [email protected] j]a;fO6 M www.sagarmathainsurance.com.np @! cf}+ jflif{s k|ltj]bg cf= j= @)&#÷)&$

@!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

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Page 1: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

k|wfg sfof{noMæ;'/If0f ejgÆ, eujtL dfu{, gS;fn, sf7df8f}+kmf]g g+= $$!@#^&, ˆofS; g+=M (&&–!–$$!@#&*kf]i6 aS; g+= !@@!!O–d]n M [email protected]

j]a;fO6 M www.sagarmathainsurance.com.np

@!cf}+ jflif{s k|ltj]bgcf= j= @)&#÷)&$

Page 2: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]2

;+rfns ;ldlt

czf]s s'df/ tf]bL;~rfns

nf]sdfGo uf]N5f;~rfns

kß Hof]lt;~rfns

/fd s[i0f dfgGw/cWoIf

Page 3: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

clgn hf]zL;~rfns -;j{;fwf/0f z]o/wgLsf tkm{af6_

lgd{nf dfgGw/:jtGq ;~rfns

uh]Gb| nfn >]i7;~rfns -;j{;fwf/0f z]o/wgLsf tkm{af6_

k]l6|s clNj;;~rfns -;]lnGsf] OG:of]/]G;\ lkPn;Lsf] tkm{af6_

sLlt{ s'df/ hf]zL;~rfns

clhy cf/= u'0fjb{g];~rfns -;]lnGsf] OG:of]/]G;\ lkPn;Lsf] tkm{af6_

Page 4: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf
Page 5: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

qm= ;+= ljj/0f k]h g+=

!= ;fwf/0f ;ef a:g] ;'rgf @

@= ;fwf/0f ;ef ;DaGwL cGo hfgsf/L #

#= ;~rfns ;ldltsf] tkm{af6 cWoIfHo"sf] k|ltj]bg $

$= cWoIfHo"sf] dGtJo !@

%= k|d'v sfo{sf/L clws[tsf] dGtJo !$

^= n]vfk/LIfssf] k|ltj]bg !&

&= jf;nft !*

*= gfkmf gf]S;fg lx;fa !(

(= PsLs[t cfo Joo lx;fa @)

!)= clUg aLdfsf] cfo Joo lx;fa @!

!!= ;fd'lb|s aLdfsf] cfo Joo lx;fa @@

!@= df]6/ aLdfsf] cfo Joo lx;fa @#

!#= OlGhlgol/Ë aLdfsf] cfo Joo lx;fa @$

!$= xjfO{ aLdfsf] cfo Joo lx;fa @%

!%= ljljw aLdfsf] cfo Joo lx;fa @^

!^= kz'k+IfL tyf afnL aLdfsf] cfo Joo lx;fa @&

!&= n3'aLdfsf] cfoJoo lx;fj @*

!*= OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f @(

!(= gub k|jfx ljj/0f #)

@)= cg';"rLx¿ #!

@!= ljQLo ljj/0f;Fu ;DalGwt k|d'v n]vf gLltx¿ %)

@@= ljQLo ljj/0f;Fu ;DalGwt n]vf ;DaGwL l6Kk0fLx? %#

@#= k|d'v ;"rfsfÍx¿ %&

@$= aLdfÍsf] ljj/0f %*

@%= aLdf ;ldltaf6 k|fKt ljlQo ljj/0fsf] :jLs[lt kq %(

@^= aLdf ;ldltsf] :jLs[lt kq ;DaGwL Joj:yfkgsf] k|To'Q/ ^)

@&= k|jGwkqdf ;+;f]wg k|:tfj ^!

@*= ljlQo emnsx? ^@

@(= l6kf]6 ^%

#)= k|f]S;L kmf/d ^&

ljifo ;"rL

Page 6: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]2

;u/dfyf OG:of]/]G; sDkgL ln= sf]@!cf+} jflif{s ;fwf/0f ;ef a:g] ;"rgf

>L z]o/wgL dxfg'efjx?,

ldlt 2074÷08÷24 ut] cfO{taf/ a;]sf] o; sDkgLsf] ;+rfns ;ldltsf] 253 cf+} a}&ssf] lg)f{ofg";f/ o; sDkgLsf] 21 cf+} jflif{s ;fwf/)f ;ef lgDg ldlt, :yfg tyf ;dodf lgDg ljifodf %nkmn ug{ a:g] ePsf]n] ;+k')f{ z]o/wgL dxfg"efjx?sf] hfgsf/L Pj+ pkl:yltsf] nflu cg"/f]w ul/Psf] % .

ldlt, :yfg / ;doM

ldlt M 2074 kf}if 21 ut] z"qmaf/ -tbg";f/ 5 hgj/L, 2018_:yfg M cfd|kfln a}ª\Sj]^, ef^e^]gL, sf&df*f+} .;do M laxfg 11M00 ah] .

5nkmnsf ljifox? M

!= ;fdfGo k|:tfj M

s_ ;+rfns ;ldltsf] tkm{af^ cWoIfHo'af^ k]z x"g] cf=a=2073÷074sf] aflif{s k|ltj]bg kfl/t ug]{ .v_ cf=a=2073÷074 sf] n]vf kl/Ifssf] k|ltj]bg ;lxtsf] jf;nft, gfkmf gf]S;fg lx;fa / gub k|jfx ljj/)f tyf ;f]

;+u ;DalGwt cg";'rLx? kfl/t ug]{ .u_ sDkgLsf] cf=j= 2074÷075sf] n]vf kl/If)f ug{sf nflu n]vf k/LIf)f ;ldltsf] l;kmfl/; adf]lhd n]vf kl/Ifssf]

lgo"lQm u/L lghsf] kfl/>lds tf]Sg] .

@= ljz]if k|:tfj M

s_ k|jGwkqsf] bkmf 5 sf] 1 / 2 df ;+;f]wg u/L sDkgLsf] xfnsf] clws[t k'+hL ?= 1 c/a 50 s/f]* af^ a[l$ u/L ?= 2 c/j / xfnsf] hf/L k'hL+ ?= 1 c/a af^ a[l$ u/L ?= 1 c/a 50 s/f]* sfod ug{] k|:tfj kfl/t ug{] .

v_ ;+zf]lwt k|jGwkq clen]v jf :jLs[t ug{] lgsfoaf^ s"g} km]/abn ug{ lgb{]zg k|fKt ePdf ;f] cg";f/ km]/ abn ug{ ;+rfns ;ldltnfO{ clVtof/L k|bfg ug{] .

#= lalaw .

b|i6Jo M

1= ldlt 2074÷09÷07 b]lv 2074÷09÷21 ;Dd sDkgLsf] z]o/ bflvn vf/]h aGb /xg]% . gfd;f/L ;DjlGw sfuhft z]o/ bflvn vf/]h aGb ePsf] ldltn] ;ft sfo{ lbg cyf{t\ 2074÷09÷16 ut] leq sfuhft z]o/ /lhi^«f/ Unf]jn cfOPdO{ Sofkl^n lnld^]*, hdn, sf&df)*f}df a"emfO{ ;Sg" kg]{% .

2= ;fwf/)f ;efdf efu lng cfp+bf z]o/wgL dxfg"efjx?n] k|j]zkq jf kl/ro v"Ng] k|df)f sfuh clgjfo{ ?kn] Nofpg" x"g cg"/f]w ul/G% .

3= pkl:ytL k"l:tsf ;ef x"g] lbg lbgsf] 10 ah]b]lv ;ef lj;h{g gx"Gh]n ;Dd v"Nnf /xg] % .4= ;ef ;DaGwL cGo s]xL a"emg" k/] sDkgLsf] k|wfg sfof{no, æ;"/If)fÆ ejg eujtL axfn, gS;fn, sf&df)*f}+df,

sDkgL ;lra;+u sfof{no ;do leq ;Dks{ /fVg cg"/f]w ul/G% .5= ;ef ;DalGw cGo sfd sf/jfxL sDkgL P]g, 2063 adf]lhd x"g]% .

;+rfns ;ldltsf] cf1fn]

sDkgL ;lra

Page 7: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; sDkgL lnld6]8

@! cf}+ jflif{s k|ltj]bg @)&#÷)&$

3

1= sDkgLsf] cf=a 2073÷074 sf] aflif{s k|ltj]bg, k|f]S;L kmf/d, k|a]z kq sDkgLsf] k|wfg sfof{no, gS;fn, sf&df*f}+af^ z]o/wgLsf] k|df)f k|:t"t u/L k|fKtug{ ;Sg" x"g] % .

2= ;efdf efu lngsf] nflu k|ltlglw -k|f]S;L_ lgo'Qm ug{ rfxg] z]o/wgLx?n] ;f] ;DalGw lgj]bg ;ef z"? x"g" eGbf 48 #)^f klxn] cyf{t 2074 ;fn kf}if 19 ut] laxfg 11 ah]leq sDkgLsf] k|wfg sfof{no, gS;fndf btf{ u/fO{ ;Sg" kg]{% . o;/L k|ltlglw k|f]S;L lgo"lQm ePsf] AolQm sDkgLsf] z]o/wgL x"g" cfjZos % . t/ ;+ul&t ;+:yfsf] k|ltlglw lgo"lQmsf] xsdf pQm ;+:yfsf] cflwsfl/s %fk ;lxt clws[t JolQmsf] b:tvt /x]sf] lgj]bg clgafo{ x"g]% .

3= k|ltlglw k|f]S;L lgo"Qm ul/ ;Sg" ePsf] z]o/wgL cfkm} ;efdf pkl:yt eO{ xflh/ lstfadf b:tvt ug{" ePdf lgo"Qm k|f]S;L :jtM ab/ x"g]% . ;fy} Ps eGbf al( k|f]S;Lsf] gfd pNn]v ePsf] k|f]S;L kmf/d klg :jtMab/ x"g]% .

4= s"g} z]o/wgLn] Ps jf ;f] eGbf al( k|f]S;L lbPsf] eP To:tf] k|f]S;L jb/ x"g]% .5= gfjfns jf ljlIfKt z]o/wgLsf] tkm{af^ sDkgLsf] z]o/ nut lstfjdf ;+/Ifssf] ?kdf gfdbtf{ ePsf AolQmn] ;efdf

efu lng jf k|ltlglw tf]Sg ;Sg"x"g]% .

;fwf/0f ;ef ;DalGw cGo hfgsf/L

Page 8: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]4

r'Qmf k'+hL 53,82,92 22=00 44,12,23 23=75hu]*f sf]if tyf aLdf hu]*f sf]if 75,30,97 30=53 57,69,72 25=42s"n aLdf z"Ns 1,40,90,85 26=70 1,11,21,22 8=86v"b aLdf z"Ns 63,81,03 18=35 53,91,82 3=16nufgL tyf cGoaf^ cfDbfgL 8,92,50 29=23 6,90,63 -56=35_Joa:yfkg vr{ 15,32,79 24=60 12,30,21 20=71v"b gfkmf 27,62,07 33=59 20,67,54 175=48v"b bfaL e"QmfgL 37,02,02 -21=78_ 47,32,84 182=69e"QmfgL x"g af+sL bfaL jfkt Joa:yf 28,74,53 -31=90_ 42,21,20 -31=71_

cfoMs'n lk|ldod 1,40,90,85 26=70 1,11,21,22 8=86s^\^LMk'gaL{d lk|ldod e"QmfgL 77,09,82 34=57 57,29,40 14=84

cf=j=@)&#÷)&$ cf=j=@)&@÷)&#

cfly{s aif{

/sd j[l4 k|ltzt /sd j[l4 k|ltzt

@)&#÷)&$ a[l4 k|ltzt @)&@÷&# a[l4 k|ltzt

ljj/0f

ljj/0f

;u/dfyf OG:of]/]G; sDkgL lnld6]8sf]@!cf}++++ jflif{s ;fwf/0f ;efdf ;+rfns ;ldltsf] tkm{af6

cWoIf >L /fd s[i0F dfgGw/Ho"jf6 k|:t"t@!cf}+}+}+ jflif{s k|ltj]bg

z]o/wgL dxfg"efjx?,o; sDkgLsf] 21cF}++ jflif{s ;fwf/)f ;efdf efu lng kfNg" ePsf ;Dk')f{ z]o/wgL dxfg"efjx?df sDkgLsf] ;+rfns ;ldlt / d]/f] cfkmg} tkm{af^ xflb{s :jfut tyf clejfbg ub{%" . sDkgL P]g 2063 sf] clwgdf /xL tof/ ul/Psf] of] k|ltj]bg oxf+x? ;dIf k|:t"t ug]{ cg"dlt dfUb} o; k|ltj]bgjf^ sDkgLsf] sf/f]jf/ tyf ultljlwsf] ;ldIff u/L cfufdL lbgdf cem k|efjsf/L (+ujf^ cuf*L j(\g dfu{bz{g k|bfg ug"{ x"g]% eGg] ljZjf; lnPsf] %" .

!_ s= ljut jif{sf] sf/f]jf/sf] l;+xfjnf]sgMk|efjsf/L /)fgLltsf sf/)F o; sDkgLn] lg/Gt/ ?kdf k|ult xfl;n ub}{ cfPsf]n] sDklgsf] v'b lk|ldod, k"gjL{df sldzg, nufgLaf^ k|fKt cfo ;j} kIf /fd|f] ePaf^ ;ldIff aif{df /fd|f] d"gfkmf cfh{g ug{ ;kmn ePsf]% .

sDkgLn] ;ldIff aif{ tyf laut cfly{s aif{df u/]sf] sf/f]af/x?sf] d"Vo ;"rsf+sx? lgDgfg";f/ /x]sf] % .

v= ;+rfng tyf cfos/ cl3sf] gfkmfMsDkgLn] ut cf=a= 2072÷073 df ?=1 c/a 11 s/f]* 21 nfv 22 xhf/ s"n jLdf lk|ldod cfDbfgL u/L ?=30 s/f]* 67 nfv 90 xhf/ ;+rfng gfkmf u/]sfdf ;ldIff jif{ 2073÷074 df ?=1 c/a 40 s/f]* 90 nfv 85 xhf/ s"n jLdf lk|ldod cfDbfgL u/L ?=41 s/f]* 80 nfv 15 xhf/ ;+rfng gfkmf u/]sf] % .

sDkgLsf] ;ldIff jif{ / laut cfly{s aif{sf] sf/f]af/sf] ;+lIfKt emns oxf+x? ;dIf lgDgfg";f/ k]z u/]sf] %" .

-/sd ?=xhf/df_

-/sd ?=xhf/df_

Page 9: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; sDkgL lnld6]8

@! cf}+ jflif{s k|ltj]bg @)&#÷)&$

5

clUg aLdf 9,31,49 66=12 30,93,03 204=05;fd"lb|s aLdf 38,05 23=50 17,32 17=70OlGhlgol/é aLdf 21,60 513=06 18,06 207=35xjfO{ aLdf 43 4,300=00 18 58=06kz"k+IfL tyf afnL aLdf 96,49 158=88 26,92 169=84nw" aLdf ljljw aLdf 21,77 32=81 11,42 17=30hDdf df]^/ aLdf afx]s 11,09,84 65=20 31,66,93 185=79df]^/ aLdf 25,92,18 55=40 15,65,91 42=47

cfly{s aif{

cfly{s aif{ @)&#÷)&$ cfly{s aif{ @)&@÷)&#

@)&#÷)&$ a[l4 k|ltzt @)&@÷&# a[l4 k|ltzt

/sd v'b lk|ldoddf Ü /sd v'b lk|ldoddf Ü

ljj/0f

If]q

u= v"b bfjL e'QmfgL tyf e'QmfgL ug{ af+sL bfjL Joj:yf ul/Psf] laj/0f MsDkgLn] ;ldIff aif{ / ljut cfly{s aif{df e"QmfgL u/]sf] v"b bfjL tyf e"QmfgL ug{ af+sL cg"dflgt bfjL jfkt Joj:yfsf] ljj/)f lgDg adf]lhd /x]sf] cjut u/fp+b%" .

-/sd ?=xhf/df_

v"b wf/)f lk|ldod 63,81,03 18=35 53,91,82 3=16k'gaL{df sldzg k|fKt 19,97,19 28=68 15,52,02 -10=28_nufgL shf{ tyf cGo cfo 4,69,65 19=52 3,92,96 -55=18_cGo k|ToIf cfo 20,05 16=30 17,24 81=47e"QmfgL ug{ af+sL bfjL jfkt cg"dflgt bfloTj -ut aif{_ 42,21,20 -31=71_ 61,81,26 183=30c;dfKt hf]lvd hu]*f jfkt Joa:yf -ut aif{_ 26,75,72 0=65 26,58,47 13=04hDdf cfo 1,57,64,84 -2=65_ 1,61,93,77 30=84JooM bfjL e"QmfgL -v"b_ 37,02,02 -21=78_ 47,32,84 182=69clestf{ sldzg 3,65,52 19=06 3,07,00 -49=80_k'gaL{df sldzg 4,79 -34=02_ 7,26 -39=25_;]jf z"Ns -v'b_ 63,81 17=17 54,46 3=07cGo k|ToIf vr{ 4,00 0 0 0Joj:yfkg vr{ 13,79,51 24=60 11,07,19 20=71e"QmfgL ug{ af+sL bfaL afktcg"dflgt bfloTj -rfn" jif{_ 28,74,53 -31=90_ 42,21,20 -31=71_c;dfKt hf]lvd hu]*f jfkt Joj:yf -rfn" jif{_ 31,90,52 18=35 26,95,91 3=16hDdf Joo 1,15,84,70 -11=74_ 1,31,25,87 8=82;+rfng gfkmf -gf]S;fg_ 41,80,15 36=25 30,67,90 876=51gfkmf gf]S;fg lx;fa ;+rfng gfkmf -gf]S;fg_ 41,80,15 36=25 30,67,90 876=51nufgL shf{ tyf cGo cfo 4,22,85 42=05 2,97,67 -57=81_Joj:yf lkmtf{ 11,69 -49=79_ 23,28 728=47hDdf 46,14,69 36=17 33,88,85 231=44Joj:yfkg vr{ 1,53,28 24=60 1,23,02 20=71ckn]vg tyf cGo vr{ 1,12,28 605=72 15,91 -55=28_hDdf 2,65,56 91=15 1,38,93 1=05cfos/ tyf jf]g; cl#sf] d"gfkmf 43,49,13 33=82 32,49,92 267=23

Page 10: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]6

hDdf e"QmfgL bfjL -v"b_ 37,02,02 58=02 47,32,84 87=78e"QmfgL ug{ jf+sL cg"dflgt bfjL jfkt Joj:yf -v"b_ 28,74,53 45=05 42,21,20 78=29

clUg aLdf 17,18,06 19=26 14,40,60 15=60;fd"lb|s aLdf 5,07,00 12=83 4,49,36 68=97OlGhlgol/é aLdf 8,29,71 242=61 2,42,17 77=36ljljw aLdf 4,86,02 46=50 3,31,76 4=99xjfO{ jLdf 0 0 7,63 12=37kz" tyf afnL aLdf 87,21 92=94 45,20 23=61hDdf df]6/ aLdf afx]s #^,@*,)) $$=!^ @%,!^,&@ @!=(&df]^/ aLdf 30,44,21 32=43 22,98,68 65=58hDdf lk|ldod ^^,&@,@! #*=%^ $*,!%,$) #(=%!

cf=j=@)&$÷)&%dfu{ !% ut]

;Dd

cf=j=@)&#÷)&$dfu{ !% ut]

;Ddj[l4 Ü j[l4 ÜIf]q

3= nufgL / nufgL shf{ tyf cGoaf6 cfo M;ldIff jif{ 2073÷074 df s"n nufgL ?= 1 c/a 30 s/f]* 64 nfv 75 xhf/ k"u]sf] % . h'g cf=a 2072÷073 sf] bf+hf]df 19=02 k|ltzt cyf{t ?=20 s/f]* 87 nfv 62 xhf/n] a[l$ ePsf] % .

To;} u/L ;ldIff jif{df nufgL tyf cGoaf^ ?=8 s/f]* 92 nfv 50 xhf/n] cfDbfgL ePsf] % . h'g cf=a 2072÷073 sf] bf+hf]df 29=23 k|ltzt cyf{t ?=2 s/f]* 1 nfv 86 xhf/n] a[l$ ePsf] % .

ª= r'Qmf k"+hL Mcf=a 2073÷074 sf] cfiff( d;fGt ;Ddsf sDkgLsf] r"Qmf k'+hL ?=53 s/f]* 82 nfv 92 xhf/ /x]sf] % .

r= hu]8f sf]if / aLdf sf]if M;ldIff jif{df o; sDkgLsf] hu]*F sf]if,jLdf sf]if tyf dxf ljklQ hu]*f sf]if ul/ ?= 75 s/f]* 30 nfv 97 xhf/ k"u]sf] % .

@_ /fli6«o tyf cGt{/fli6«o l:yltaf6 sDkgLsf] sf/f]jf/df k/]sf] c;/M

ut cfly{s jif{sf] cflZjgdf ;+#Lo u)ftGqfTds ;+lawfg hf/L eP kZrft ;+lawfgsf] Joj:yf adf]lhd ;DkGg :yfgLo tx, s]Gb| Pj+ k|b]zsf] lgjf{rg kl% k|b]z tyf s]Gb| ;/sf/sf] u&g eO{ d"n"s /fhg}lts ?kn] :yfloTj lt/ cu|;/ ePsf]n] d"n"s cfly{s ?kn] ;d[$ eO{ aLdf Joj;fodf ;sf/fTds k|efa kg]{ ck]Iff ul/Psf] % .

#_ k|ltj]bgsf] ldlt;Dd rfn' jif{sf] pknlAw / eljiosf] ;DaGwdf ;+rfns ;ldltsf] wf/0ffM

d"n"ssf] aLdf ahf/df a(\b} uPsf] sDkgLsf] zfv / jLldtx?sf] lg/Gt/ ljZjf;sf sf/)f rfn" cfly{s aif{ 2074÷075 sf] nlIft lk|ldod ?= 1 c/a 70 s/f]* /x]sf]df 2074 ;fn dfu{ 15 ut] ;Dddf ?=66 s/f]* 72 nfv 21 xhf/ aLdf lk|ldod ;+sng ug{ ;Ifd ePsf] % . h"g ut cf=a= 2073÷074 sf] ;f]lx cjlwsf] t"ngfdf 38=56 k|ltzt cyf{t ?=18 s/f]* 56 nfv 81 xhf/n] j[l$ ePsf] % . xfn ;Ddsf] k|ultnfO{ dWogh/ ubf{ rfn" cfly{s jif{sf] cGTo;Dddf nIo k"/f x"g] ljZjf; lnPsf %f}+ .

rfn" cfly{s aif{sf] dfu{ 15 ut] ;Dddf sDkgLn] If]qut ?kdf lgDgfg";f/ lk|ldod cfDbfgL u/]sf] Joxf]/f oxf+x? ;dIf k|:t"t u/]]sf %f}+ .

-/sd ?=xhf/df_

cfly{s aif{ @)&#÷)&$ cfly{s aif{ @)&@÷)&#

/sd v'b lk|ldoddf Ü /sd v'b lk|ldoddf ÜIf]q

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;u/dfyf OG:of]/]G; sDkgL lnld6]8

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$_ cf}Bf]lus jf Jofj;flos ;DaGwMsDkgLn] k|wfg sfof{no nufot d"n"se/sf 42 j^f zfvf tyf pkzfvf sfof{nox? tyf 5 a^f PS:^]G;g sfp)^/x?jf^ ;]jf k|bfg ub}{ cfPsf] % . bfjL e"QmfgL l%^f]%l/tf] ug]{ /)fgLlt ckgfPsf]n] :j:y aLdssf] ?kdf nAw k|ltli&t, Joj;foL, pBf]uL tyf cGo dxfg"efjx?sf] ljZjf; sfod /fVg ;kmn ePsf] %. ;fy} sDkgLsf] cf}Bf]lus ;DaGw d}qLk')f{ tyf ;f}xfb|{k')f{ /x]sf] % .

%_ ;+rfns ;ldltdf x]/km]/Mo; sDkgLsf :jtGq Joj;flos ;+rfns >L cf]ds[i)f hf]zLn] ldlt 2074 ;fn a}zfv 19 ut] b]lv nfu" x"g] u/L ;+rfns kbaf^ /flhgfdf lbg" ePsf]df ;f]xL ldltdf pQm /flhgfdf :jLs[t u/L ;+rfns ;ldltsf] ldlt 2074 ;fn cfiff( 27 ut] a;]sf] 246 cf}+ a}&sn] >L lgd{nf b]aL dfgGw/nfO{ :jtGq Joj;flos ;+rfnsdf lgo"lQm u/]sf] % .

^_ sf/f]jf/nfO{ c;/ kfg]{ d'Vo s'/fx? M gof+ ;+lawfg adf]lhd lgjf{rg kl% d"n"ssf] ;+qmd)fsfn ;dfKt ePsf] / /fhg}lts :yfloTj sfod x"ghf+bf cfufdL lbgx?df x"g] d"n"ssf] cfly{s lasf;n] aLdf If]qsf] lasf;df ;sf/fTds k|efj kg]{df cfzfafbL%f}+ .

&_ n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;+rfns ;ldltsf] k|ltlqmof Mn]vfk/LIf)f k|ltj]bgdf s"g} pNn]vlgo s}lkmot %}g .

*_ d'gfkmf af+8kmf+8 ;DjGwdf MaLdf ;ldltaf^ rfn" cfly{s aif{ 2074÷075 sf] cfiff( d;fGt ;Dddf r"Qmf k'+hL ?=1 c/a k"/\ofpg lgb]{zg k|fKt ePsf]df o; sDkgLsf] ;+rfns ;ldltsf] ldlt 2074 ;fn h]i& 26 ut] a;]sf] 243 cf}+ a}&sn] ;ldIFf aif{ 2073÷2074 tyf rfn" cfly{s aif{ 2074÷2075sf]] d"gfkmfaf^ af]g; z]o/ hf/L ul/ gk"u /sd a/fa/ xsk|b z]o/ hf/L u/L r"Qmf k'+hL ?=1 c/a k"/\ofpg] lg)f{o ul/ k'+hL a[l$ sfo{ of]hgf aLdf ;ldltdf k]z ul/;s]sf] x"gfn] ;ldIff aif{sf] d"gfkmf tyf rfn" cfly{s aif{sf] d"gfkmfaf^ Ps d"i& nfef+z lat/)f ug]{ ul/ ;ldIff aif{sf] ljt/)f of]Uo d"gfkmf ?=16 s/f]* 53 nfv 90 xhf/ jf;nftdf ;f/]sf %f}+ .

aLdf ;ldltsf] lgb]{zg adf]lhd ;ldIff aif{sf] d"gfkmf ?= 17 s/f]* 91 nfv 38 xhf/sf] 10 k|ltztn] x"g] /sd ?=1 s/f]* 79 nfv 14 xhf/nfO{ dxf lakQL hu]*F sf]ifdf ;f/]sf] Aoxf]/f oxf+x?nfO{ cjut u/fp+b%" .

ctM o; k|ltj]bg ;fy k|:t"t cf=j=2073÷074 sf] jf;nft, gfkmfgf]S;fg lx;fj, cfoJoo lx;fa, gub k|jfx ljj/)f ;lxtsf] cg";'rLx? tyf n]vf k/LIfssf] k|ltj]bg kfl/t u/L lbg" x"g cg"/f]w ub{%f}+ .

(_ z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf] z]o/sf] c+lst d"No, To:tf] z]o/ hkmt x'g'eGbf cufj} ;f] jfkt sDkgLn] k|fKt u/]sf] hDdf /sd / To:tf] z]o/ hkmt ePkl5 ;f] z]o/ laqmL u/L sDkgLn] k|fKt u/]sf] /sd tyf hkmt ePsf] z]o/ afkt /sd lkmtf{ u/]sf] eP ;f]sf] ljj/0fMsDkgLn] s"g} z]o/ hkmt u/]sf] %}g .

!)_ ljut cfly{s aif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/sf] k|ult / ;f] cfly{s aif{sf] cGtdf /x]sf] l:yltsf] k"g/fjnf]sgMljut cfly{s aif{ / o; aif{sf] sDkgLsf] sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGTodf /x]sf] l:yltsf] laj/)f jf;nft, gfkmf gf]S;fg lx;fa tyf ;f] ;+u ;+nUg ul/Psf] cg";"rLx?df lbO{Psf] % . o; sDkgLsf] s"g} ;xfos sDkgL g/x]sf] Joxf]/f hfgsf/L u/fp+b%" .

!!_ sDkgL tyf To;sf] ;xfos sDkgLn] cfly{s aif{df ;DkGg u/]sf] k|d'v sf/f]af/x? / ;f] cjlwdf sDkgLsf] sf/f]af/df cfPsf] s'g} dxTjk"0f{ kl/jt{gMo; sDkgLsf] xfn;Ddsf] sf/f]jf/ lglh{jg aLdf Joj;fo dfq ePsf] / sDkgLsf] sf/f]jf/df s"g} dxTjk')f{ kl/jt{g gePsf] .

!@_ ljut cfly{s aif{df sDkgLsf] cfwf/e"t z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/L M z]o/wgLx?af^ s"g} laz]if hfgsf/L k|fKt gePsf] .

!#_ ljut cfly{s aif{df sDkgLsf ;+rfns tyf kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f / sDkgLsf] z]o/ sf/f]af/df lghx? ;+nUg /x]sf] eP ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/L MsDkgLsf] z]o/ sf/f]af/df s"g} ;+rfns ;+nUg g/x]sf] .

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7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]8

!$_ ljut cfly{s aif{df sDkgL;+u ;DalGwt ;+emf}tfx?df s'g} ;+rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut :Jffy{sf] af/]df pknAw u/fOPsf] hfgsf/Lsf] Joxf]/f MsDkgL;+u ;DalGwt ;+emf}tfx?df s"g} ;+rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut :jfy{ g/x]sf] .

!%_ sDkgLn] cfkm\gf] z]o/ cfkm}+n] vl/b u/]sf] eP To;/L cfkmgf] z]o/ vl/b ug{'sf] sf/0f, To:tf] z]o/sf] ;+Vof / c+lst d"No tyf To;/L z]o/ vl/b u/] afkt sDkgLn] e'QmfgL u/]sf] /sd MsDkgLn] cfkmgf] z]o/ cfkm}+n] vl/b gu/]sf] .

!^_ cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP ;f]sf] lj:t[t ljj/0f MsDkgLsf] cfGtl/s lgoGq)F k|)ffnLnfO{ bl/nf] agfpg dxTj lbO{Psf] % . sDkgLn] cfGtl/s lgoGq)FnfO{ Jojl:yt ug{ laleGg ljlgodfjnLx? / sfo{ljlwx?nfO{ cfaZostf cg';f/ jLdf ;ldltsf] :jLs[lt lnO{ nfu' ul/Psf]% . sDkgLsf] ;j{;fwf/)f z]o/#gLsf tkm{af^ lgo"Qm ;+rfnssf] ;+of]hsTjdf n]vf kl/IF)F ;ldltsf] u&g ul/ ;f] ;ldltn] sDkgLsf] ;du| ljlQo cj:yfsf] d'Nof+sg ul/ cfjZostf cg";f/sf] lgb]{zg lbg] u/]sf] % . sDkgLsf] cfGtl/s n]vf kl/If)fnfO{ :jtGq / e/kbf]{ agfpg :jtGq rf^{* Psfp)^])G^nfO{ lgo"lQm ul/Psf] % .

aLdf ;ldltaf^ aLdssf] ;+:yfut ;"zf;g ;DjGwL lgb]{lzsf,2073 adf]lhd lgDg ;ldltx? u&g ul/Psf] % .

s_ n]vf kl/If)f ;ldlt . v_ sd{rf/L Aoj:yfkg tyf ;]jf zt{ ;ldlt .u_ hf]lvd Aoj:yfkg, lalQo :j:ytf-;f]Ne]G;L_tyfk'gaL{df ;ldlt . w_ bfaL e"QmfgL ;ldlt . *=_ nufgL ;ldlt .

!&_ ljut cfly{s aif{sf] s'n Joj:yfkg vr{sf] ljj/0f Mo; sDkgLsf] lalQo laj/)fsf] cg";'rL æ5Æ df ljut cfly{s aif{sf] s"n Joj:yfkg vr{sf] ljj/)f pNn]v ul/Psf] % .

!*_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u/]sf] sfd sf/afxLsf] ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f]sf] ljj/0f MsDkgL P]g 2063 sf] Joj:yf jdf]lhd sDkgLdf lgDg ;b:ox? /xg] u/L n]vf k/LIf)f ;ldlt u&g ul/Psf]] % .s_ ;+rfns >L clgn hf]zL ;+of]hsv_ ;+rfns >L kß Hof]lt ;b:ou_ ;+rfns >L lgd{nf b]aL dfgGw/ ;b:o;ldIff aif{df n]vfk/LIf)f ;ldltsf ;b:ox?nfO{ k|lt a}&s ?=7,000÷ sf b/n] eQf k|bfg ug]{ Joa:yf /x]sf] % . pQm ;ldltsf] ;ldIff aif{df 9 j^F a}&s j;L cfjZos lg)F{o u/]sf] Joxf]/f cjut u/fp+b} a}&s eQf jfkt ?=1,39,000÷ e"QmfgL ePsf] % .

!(_ ;+rfns, k|aGw ;+rfns, sfo{sf/L k|d'v, sDkgLsf cfwf/e"t z]o/wgL jf lghsf] glhssf gft]bf/ jf lgh ;+nUg /x]sf] kmd{, sDkgL jf ;+ul7t ;+:yfn] sDkgLnfO{ s'g} /sd a'emfpg af+sL eP ;f] s'/f MsDkgLnfO{ s"g} /sd a"emfpg af+sL %}g\ .

@)_ ;+rfns, k|aGw ;+rfns, sfo{sf/L k|d'v tyf kbflwsf/LnfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfx?sf] /sdM;dLIff aif{df cWoIf tyf ;+rfnsx?nfO{ ;+rfns ;ldltsf] a}&s eQf tyf ;'lawf / laleGg ;ldltx?sf] a}&s eQf jfkt ?=20 nfv 56 xhf/ k|bfg ul/Psf] % .

;fy} k|d"v sfo{sf/L clws[t tyf k|aGws tx;Ddsf kbflwsf/Lx?nfO{ kfl/>lds, eQf tyf cGo ;"ljwf jfkt ?=2 s/f]* 14 nfv 9 xhf/ 2 ;o 93 e"QmfgL ul/Psf] % .

@!_ z]o/wgLx?n] a'lemlng af+sL /x]sf] nfef+zsf] /sdMsDkgLn] z]o/wgLx?nfO{ e"QmfgL ug{ af+sL nfef+z 2074 ;Fn cfiff( d;fGt;Dd ?=43,07,410 /x]sf] % .

@@_ bkmf !$! jdf]]lhd ;DkQL vl/b jf laqmL u/]sf] s'/fsf] ljj/0f MgS;fn eujlt axfn l:yt o; sDkgLsf] k|wfg sfof{no /x]sf] hUufsf] pQ/ tkm{ hf]l*Psf] If]qkmn 1212 sf] hUUff tyf ;f]df lgld{t b"O{ tNn] #/ ?=9 s/f]* 13 nfv 35 xhf/ 8 ;o 19 df aLdf ;ldltsf] :jLs[tL lnO{ ldlt 2073 ;fn kmfu")f 11 ut] vl/b ul/Psf] hfgsf/L u/fp+b%f}+ .

@#_ bkmf !&% jdf]lhd ;Da4 sDkgL lar ePsf] sf/f]af/sf] ljj/0f M s]xL gePsf] .

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;u/dfyf OG:of]/]G; sDkgL lnld6]8

@! cf}+ jflif{s k|ltj]bg @)&#÷)&$

9

@$_ o; P]g tyf k|rlnt sfg'gadf]lhd ;+rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/f M s]xL gePsf] .

@%_ jLdf ;ldltaf6 hf/L ;+:yfut ;'zf;g ;DaGwdf M lgods lgsfo aLdf ;ldltaf^ ldlt 2073÷05÷01 df hf/L ;+:yfut ;"zf;g lgb]{lzsf,2073 k')F{ ?kn] kl/kfng ul/ cfPsf] Joxf]/f hfgsf/L u/fpb%f}+ .

@^_ cGo cfjZos s'/fx? Ms]xL gePsf] .

wGojfb 1fkgMo; sDkgLsf] k|ultdf g]kfn ;/sf/, cy{ dGqfno, aLdf ;ldlt, sDkgL /lhi^«f/sf] sfof{no, lwtf]kq af]*{, g]kfn lwtf]kq ljlgdo ahf/ ln=, pBf]u ljefu, g]kfn /fi^« a}s, a}+s tyf laQLo ;+:yfx?, :jb]zL / ljb]zL aLdf tyf k"gaL{df sDkgLx? nufot cGo ;+# ;+:yf tyf u|fxsju{af^ k|fKt ;xof]u k|lt cfef/ k|s^ ub}{ xflb{s wGojfb !fkg ub{%" .

sDkgLsf] Aoj;fo k|j${gdf O{dfGbf/L / nugzLntfsf ;fy of]ubfg lbg" x"g] o; sDkgLsf k|d"v sfo{sf/L cl#s[t tyf ;Dk')f{ sd{rf/Lx?nfO{ o; cj;/df ;+rfns ;ldlt tyf d]/f] cfkmg}} tkm{af^ wGojfb lbg rfxG%" .

cGTodf, Jo:ttfsf afah'b klg o; ;fwf/)f ;efdf ;xefuL x"g kfNg"ePsf ;Dk')f{ z]o/wgL dxfg"efjx?nfO{ wGojfb !fkg ub}{ oxf+x?sf] cd'No ;"emfjaf^ of] sDkgL cfufdL lbgx?df cem k|ultkydf nlDsg] % eGg]df xfdL ljZj:t %f}+ .

wGojfb .

uh]Gb| nfn >]i7

;+rfns

/fds[i0F dfgGw/

cWoIf

ldltM2074 ;fn kf}if 21 ut], z"qmaf/ .

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7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]10

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7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]12

2053 ;fn >fj)f b]lv sf/f]jf/ yfn]sf] xfd|f] sDkgLn] 21 jif{ k"/f u/]sf] % . :yfkgfsfn b]lv g} " Big or Small - Security for All " eGg] d"n dGqnfO{ cfTd;ft ub}{ ;a} ju{sf aLldtx?nfO{ :tl/o ;]jf k|bfg ub}{ cfPsf] :d/)f u/fp+b%" .

aLdf hLjgsf] cleGg c+u eO{;s]sf] cfhsf] ;Gb{edf ;a} If]qnfO{ ;d]^\b} d"n"ssf laleGg :yfgdf /x]sf 42 j^f zfvf pkzfvf sfof{nox? tyf 5 j^f PS:^]G;g sfp)^/x?af^ ;]jf k|bfg ub}{ cfO{/x]sf%f}+ .

aLdf laktsf] ;fyL xf] eGg] d"n dGqnfO{ dgg ub}{ k|fs[lts k|sf]k tyf cGo b"#{^gfaf^ x'g ;Sg] wghgsf] Ifltaf^ aLldtnfO{ kg{ ;Sg] cfly{s ef/ ÷ gf]S;fgLnfO{ kl/k'lt{ ug{ aLdf Ps pQd pkfo ePsf]n] clgjfo{ ?kdf aLdf ug{ ÷ u/fpg xfdLx? ;a} nfUg"kg]{ a]nf eO{;s]sf] % .

lgodg lgsfo aLdf ;ldltaf^ lghL{ag aLdf sDkgLx?sf] r"Qmf k'+hL cfufdL 2075 ;fn cfiff( d;fGt ;Dddf a[l$ ul/ ?= 1 c/j k"/\ofpg lgb]{zg hf/L ul/;s]sf]n] o; sDkgLn] ;ldIff aif{ 2073÷2074 sf] d"gfkmf tyf rfn" cfly{s aif{ 2074÷2075 sf] d"gfkmfaf^ Psd"i& af]g; z]o/ hf/L u/L k'+hL a[l$ ug]{ tyf gk"u x"g] cj:yfdf xsk|b z]o/ hf/L ul/ r"Qmf k'+hL ?=1 c/j k"/\ofpg] sfo{ of]hgf tof/ u/L aLdf ;ldltdf k]z ul/;s]sf] hfgsf/L u/fp+b%f}+ .

ut 20cf}+ aflif{s ;fwf/)f ;efaf^ z]o/wgL dxfg"efjx?n] r"Qmf k'+hL j[l$sf nfuL lk|ld|od d"No (FPO) df z]o/ hf/L ug{ :jLs[lt k|bfg ug{" ePsf]df >L g]kfn lwtf]kq af]*{af^ hf/L lk|ld|od d"Nodf

z]o/ hf/L ug]{ ;DjGwL gof+ lgb]{lzsf adf]lhd Ps k^s lk|ld|od d"Nodf z]o/ hf/L u/]kl% 5 jif{ ;Dd k"gMlk|ld|od d'Nodf z]o/ hf/L ug{ gkfpg] Joj:yf tyf aLdf ;ldltsf] lgb]{zg adf]lhdsf] r"Qmf k'+hL j[l$sf nfuL sDkgLn] cfkm\g} >f]taf^ ug{ ;Sg] b]lvPsf]n]] tTsfnsf nfuL lk|ld|od d"Nodf z]o/ hf/L ug]{ of]hgf :yug ug{] lg)f{o ul/Psf] hfgsf/L u/fp+b%" .

2072 ;fn cflZjgdf ;+wLo u)ftGqfTds ;+lawfg hf/L eP kZrft ;+lawfgdf Joj:yf eP adf]lhd ut 2074 ;fn a}zfv / h]i& dlxgfdf 7 j^} k|b]zsf :yfgLo txx?sf] lgjf{rg ;DkGg eO{ :yfgLo ;/sf/n] ;fsf/ ?k lnPsf] % eg] ut 2074 ;fn dfu{ 10 / 21 ut] ;DkGg k|b]z Pj+ s]Gb|sf] lgjf{rgn] k|b]z tyf s]Gb| ;/sf/sf] u&g eO{ d"n"s /fhg}lts ?kn] :yfloTj lt/ cu|;/ eO{ cfly{s ?kn] ;d[$ x"g] ck]Iff ul/Psf] % / ;f]af^ Jofkf/ Joj;fo j[l$ eO{ aLdf ahf/sf] If]q ;d]t la:tf/ x"g] ck]Iff ul/Psf] % .

aLldtsf] o; sDkgL k|ltsf] laZjf;sf sf/)f aLdf Joj;fo ;Gtf]ifhgs ?kdf j[l$ eO{/x]sf] % . rfn" aif{sf] xfn;Ddsf] aLdf Joj;fo pT;fxhgs /x]sf] / aLdf ;]jfnfO{ d"n"ssf laleGg efudf k"/\ofpgsf nfuL zfvfx? qmdzM la:tf/ ug]{ sfo{ eO{/x]sf] % .

cGTodf, lgodg lgsfo jLdf ;ldlt, cy{ dGqfno, g]kfn /fi^« a}+s, a}+s tyf ljlQo ;+:yfx?, sDklg /lhi^«f/ sfof{no, g]kfn lwtf]kq af]*{, g]kfn lwtf]kq ljlgdo ahf/ ln, CDS & Clearing Ltd; :jb]zL tyf lab]zL jLdf tyf k'gjL{df sDkgLx? nufot ;DalGwt lgsfox?af^ xfdLnfO{ k|fKt ;xof]u, ;'emfjsf nflu cfef/ JoQm ub{%' .

cWoIfHo"sf] dGtJo

/fds[i0f dfgGw/ cWoIf

Page 17: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf
Page 18: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]14

k|lta4tf

;]lnGsf] O{G:of]/]G; lk=Pn=l; >Ln+sfsf] ;+o"Qm nufgLdf ;+rflnt o; sDkgLn] jLdf ;]jfsf] 21 cf}+ aif{ k"/f u/]sf] % . d"n"ssf ;"ud, b"u{d If]qsf laleGg :yfgx?df /x]sf 42 a^f zfvf, pkzfvf tyf 5 a^f PS:^]G;g sfp)^/x?af^ aLdf ;]jf pknJw u/fp+b} cfPsf %f}+ / cfufdL lbgx?df " Big or Small- Security for All" eGg] d"n dGqsf ;fy gof+ ;+wLo ;+lawfg adf]lhd k|fb]lzs ?kdf zfvf la:tf/ ub}{ aLdf ;]jfnfO{ hg:t/;Dd k"/o\fpg xfdL sl^j$ %f}+ .

dxf lakQLsf] cj:yfdf klg larlnt geO{ pRr k|fyldstfsf ;fy b|'t ultdf bfaL km%\of}{^ u/L aLldtx?nfO{ /fxt k|bfg ug{ ;kmn eof}+ . aLdf uf+; af; / skf; kl%sf] cfwf/e"t cfjZostf eO{;s]sf] cfhsf] ;Gb{edf xfd|f] h:tf] lasf;lzn d"n"sdf o;nfO{ laz]if ;x"lnotsf ;fy clgjfo{ ug{ k|f]T;flxt u/fpg" kg]{ a]nf cfO{;s]sf] % .

df]^/ aLdfdf b"w{^gf :ynd} bfjL km%\of{}^ ug]{ u/L o; sDkgLn] ;+rfngdf NofPsf] "SAGARMATHA VIP ON THE SPOT" sfo{qmdn] %f]^f] cjlwd} ;kmntf xfl;n u/]sf]df v";L JoQm ub}{ cfufdL lbgx?df o; sfo{qmdnfO{ d"n"se/g} qmdzM la:tf/ ug]{ tyf cGo+ gof+ aLdf ;]jfx? g]kfnL aLdf ahf/df Nofpg] ;Gb{edf g]kfn ;/sf/$f/f k|fyldstfdf /fv]sf] :jf:Yo aLdfnfO{ ;xof]u k"Ug] u/L Cash Less Medical Insurance z'?cft ug]{ of]hgf /x]sf] hfgsf/L u/fp+b%f}+ .

cGTodf, lgodg lgsfo jLdf ;ldlt, cy{ dGqfno, g]kfn /fi^« a}+s, a}+s tyf ljlQo ;+:yfx?, sDkgL /lhi^«f/ sfof{no, g]kfn lwtf]kq af]*{, g]kfn lwtf]kq ljlgdo ahf/ ln, CDS & Clearing Ltd; :jb]zL tyf lab]zL jLdf tyf k'gjL{df sDkgLx? nufot ;DalGwt lgsfox?af^ xfdLnfO{ k|fKt ;xof]u, ;'emfjsf nflu cfef/ JoQm ub{%" .

r+sL If]qL k|d'v sfo{sf/L clws[t

Page 19: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; sDkgL lnld6]8

@! cf}+ jflif{s k|ltj]bg @)&#÷)&$

15

Page 20: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]16

Page 21: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

!&

;u/dfyf OG:of]/]G; sDkgL lnld6]8sfz]o/wgL dxfg'efjx¿ ;dIf n]vfk/LIfssf] k|ltj]bg

;'Gb/dfg >]i7, Pkm=l;=P=;fem]bf/rf6{8{ Psfp06]06\;lgM ;'Gb/ P08 sDkgL

ldltM @)&$÷)&÷@&

!= ljQLo ljj/0fdfly k|ltj]bgxfdLn] o;} ;fy ;+nUg ;u/dfyf OG:of]/]G; sDkgL lnld6]8sf] ljQLo ljj/0fx¿, ;f];+u ;dflji6 #! cfiff9 @)&$ sf] jf;nft tyf ;f]xLldltdf ;dfKt cfly{s jif{sf] gfkmf–gf]S;fg lx;fa, ;DalGwt cfo–Joo lx;fax¿, :jfldTj sf]ifdf ePsf] kl/jt{g, gub k|jfx ljj/0f tyfdxŒjk"0f{ n]vf;DaGwL gLlt tyf l6Kk0fLx¿sf] ;f/sf] n]vfk/LIf0f ;DkGg u/]sf 5f}+ .

@= ljQLo ljj/0fx¿k|ltsf] Joj:yfkgsf] pQ/bfloTjk|rlnt sfg"gsf] clwgdf /xL g]kfn ljQLo k|ltj]bgdfg (NFRS) cg';f/ oL ljQLo ljj/0fx¿ tof/ ug]{ tyf ;xL k|:t'lts/0f ug]{ pQ/bfloTjJoj:yfkgdf /x]sf] 5 . oL bfloTj cGtu{t hfn;fhL jf q'6Laf6 x'g ;Sg] ;f/e"t ¿kdf q'l6k"0f{ /lxt ljQLo ljj/0f tof/ ug{ tyf k|:t'tug{ cfjZos cfGtl/s lgoGq0f k|0ffnLsf] agfj6, sfof{Gjog / sfod ug]{, pko'Qm n]vf gLltsf] 5gf}6 Pj+ k|of]u tyf kl/l:ylt cg'¿k plrtn]vf cg'dfgsf] k|of]u klg ;dfj]z x'G5 .

#= n]vfk/LIfssf] pQ/bfloTjn]vfk/LIf0fsf] cfwf/df oL ljQLo ljj/0fx¿ pk/ /fo JoQm ug'{ xfd|f] pQ/bfloTj xf] . xfdLn] g]kfn n]vfk/LIf0fdfg cg';f/ n]vfk/LIf0f;DkGg u¥of}+ . ;f] n]vfk/LIf0fdfg cg';f/ ljQLo ljj/0fx¿ ;f/e"t ¿kdf q'l6k"0f{ k|:t'lt /lxt 5 eGg] s'/fdf plrt ¿kdf cfZj:t x'gsf]nflu n]vfk/LIf0f ubf{ g}lts cfjZostfsf] kl/kfng tyf n]vfk/LIf0fsf] of]hgf th'{df u/L n]vfk/LIf0f ;DkGg ug'{kb{5 . n]vfk/LIf0f cGtu{tljQLo ljj/0fx¿df pNn]v ul/Psf /sdx¿ tyf v'n:t ul/Psf s'/fx¿sf] k|df0f k|flKt ug{ n]vfk/LIf0fsf] sfo{ljlwsf] ;fy} ljQLo ljj/0fx¿hfn;fhL jf q'6Laf6 ;f/e"t ¿kdf q'6Lk"0f{ x'g] hf]lvdsf] d"NofÍg n]vfk/LIfssf] ljj]sdf lge{/ x'G5 . pQm hf]lvdsf] d"NofÍg ubf{ ;f]cj:yfdf pko'Qm x'g] n]vfk/LIf0f sfo{ljlwsf] th'{df ug{sf] nflu n]vfk/LIfsn] sDkgLsf] ljQLo ljj/0fsf] tof/L / ;xL k|:t'lts/0f;+u ;DalGwtcfGtl/s lgoGq0fsf] k|efjsfl/tf dfly ljrf/ JoQm gug]{ u/L cfGtl/s lgoGq0fsf] dgg ub{5 . Joj:yfkgn] k|of]u u/]sf] n]vf gLltsf] pko'Qmtftyf n]vf cg'dfgsf] cf}lrTotfsf] ;fy} ljQLo ljj/0fx¿sf] ;du| k|:t'lts/0fsf] d"NofÍg klg n]vfk/LIf0fdf ;dfj]z x'G5 . n]vfk/LIf0fn]xfd|f] dGtJonfO{ kof{Kt cfwf/ k|bfg ug]{ s'/fdf xfdL ljZj:t 5f}+ .

$= cGo sfg"gL tyf lgodgsf/Lsf] k|ltj]bg cfjZostf dflysf] tf]s]sf] s'/fx¿ pk/sf] k|ltj]bgpk/f]Qm cg';f/ ljQLo ljj/0fx¿sf] 58\s] k/LIf0fsf] cfwf/df n]vfk/LIf0f u/L b]xfo adf]lhd k|ltj]bg ub{5f}+Ms_ n]vfk/LIf0fsf] qmddf cfjZos 7fg]sf ;"rgfx¿ Pj+ ;f]wgL ePsf s'/fx¿sf] hjfkm kfof}+ .v_ xfd|f] /fodf jf;nft, gfkmf–gf]S;fg lx;fa, ;DalGwt cfo–Joo lx;fax¿ tyf gub k|jfx ljj/0f aLdf ;ldltn] tf]s]sf] 9f“rfdf tof/

ePsf 5g\ . k|:t't ljQLo ljj/0fx¿ sDkgLn] /fv]sf] lx;fa lstfax¿;+u b'?:t 5g\ .u_ xfd|f] /fodf, sDkgLn] k|rlnt sfg"g adf]lhd lx;fa lstfa 7Ls;+u /fv]sf] 5 tyf ljleGg zfvf sfof{nox¿af6 k|fKt ljj/0fx¿

n]vfk/LIf0fsf] lgldQ kof{Kt 5g\ .3_ xfd|f] /fodf, xfdLn] k|fKt u/];Ddsf] ;"rgf, :kli6s/0f / sDkgLsf] lx;fa lstfasf] n]vfk/LIf0f ubf{ sDkgLsf] s'g} kbflwsf/L jf sd{rf/Ln]

n]vf;DaGwL sfg"g Joj:yf lj¿4 sfdsfh u/]sf] jf sDkgLnfO{ xflg–gf]S;fgL k'¥ofPsf] jf sDkgLsf] sf]ifsf] lxgfldgf u/]sf] xfd|f]hfgsf/Ldf cfPsf] 5}g .

ª_ xfdLnfO{ k|fKt hfgsf/L tyf :kli6s/0f cg';f/ sDkgLn] aLdf ;ldltn] lbPsf] lgb]{zg cg'¿k sfo{ u/]sf] 5 .r_ xfd|f] /fodf sDkgLn] c;dfKt hf]lvdsf] nflu kof{Kt hu]8f aLdf P]g÷lgodfjnL adf]lhd /fv]sf] 5 .

%= ljQLo ljj/0f pk/ n]vfk/LIfssf] /foMs_ xfd|f] /fodf tyf xfdLn] kfP;Ddsf] ;"rgf Pj+ :kli6s/0fsf] cfwf/df ;+nUg ljQLo ljj/0fx¿ / ;f]df ;+nUg ul/Psf l6Kk0fLx¿sf]

clwgdf, oL ljj/0fx¿n] #! cfiff9 @)&$ -!% h'nfO{ @)!&_ sf] sDkgLsf] ljQLo cj:yf / ;f]xL ldltdf ;dfKt ePsf] cjlwsf] ;+rfngglthf Pj+ gub k|jfxsf] oyfy{ tyf plrt lrq0f ub{5 .

v_ k|:t't sDkgLsf] ljQLo ljj/0fx¿ g]kfn rf6{8{ Psfp06]G6;\ ;+:yfåf/f o; cfly{s jif{ @)&#÷&$ b]lv nfu" x'g] u/L hf/L ul/Psf] g]kfnljQLo k|ltj]bg dfg (NFRS) cg'?k tof/ gePsf]n] ;f] pk/ s'g} /fo JoQm ul/Psf] 5}g .

k'Nrf]s -drfuf_nlntk'/ @)÷* 3kf]=a=g+= #!)@ sf7df08f}+, g]kfn

kmf]g g+=M %%@!*)$, %%@(($@ofS; g+=M (&&–!–%%@$*)$

Email: [email protected]@gmail.com

Page 22: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]!*

;u/dfyf OG:of]/]G; sDkgL lnld6]8@)&$ ;fn cfiff9 d;fGtsf] jf;nft

qm=;+= cg';"rL o; jif{ljj/0f

;|f]t!= r'Qmf k"“hL !# %#,*@,(!,()) $$,!@,@@,())@= hu]8f tyf sf]if !$ @!,*#,!@,%(@ !%,&!,&),!($#= aLdf sf]if !@ $*,*&,(!,$@% #(,!&,@@,$@%$= dxf–ljklQ hu]8f !% $,%(,(#,#!! @,*),&(,$((%= ltg{ af“sL bL3{sfnLg C0f tyf ;fk6L !^ – –

�������������s'n ;|f]t !,@(,!#,*(,@@* !,)!,*!,(%,)!*pkof]u

^= l:y/ ;DklQ -v'b_ !& !(,#&,^),#*! *,^!,!(,%^&&= bL3{sfnLg nufgL !* #),*(,@(,&@* @^,!*,(),*%^*= bL3{sfnLg shf{ @) – –

rfn' ;DklQ shf{ tyf k]ZsLx¿M – –(= gub tyf a}+s df}Hbft !( !#,%^,!*,#(@ !#,)),@@,@^!!)= cNksfnLg nufgL !* ((,&%,$$,&(# *#,%*,@!,@#%!!= cNksfnLg shf{ @) – –!@= cGo ;DklQ @! !,@^,$%,(^,^^& !,@&,&*,&^,$)$

������������hDdf -s_ -(±!)±!!±!@_ @,#(,&&,%(,*%@ @,@$,#&,!(,())rfn' bfloTj tyf Joj:yfx¿M

!#= rfn' bfloTj @@ $^,#$,@!,!*^ #*,)%,@),)#$!$= c;dfKt hf]lvd jfkt Joj:yf @# #@,@),@@,@*# @&,)%,$#,!($!%= e'QmfgL x'g af“sL bfjL jfkt Joj:yf ^ @*,&$,%@,%&@ $@,@!,!(,($%!^= cGo Joj:yf @#…sÚ %#,^@,!%,)(# %),)$,%@,(#@

������������hDdf -v_ -!#±!$±!%±!^_ !,^),(!,!!,!#$ !,%&,#^,#^,!)%!&= v'b rfn' ;DklQ -u_ -s_ – -v_ &*,*^,$*,&!* ^&,)),*#,&(%!*= ckn]vg jf ;dfof]hg x'g af“sL ljljw vr{x¿ @$ %),$)! !,)),*))!(= gfkmf–gf]S;fg lx;faaf6 ;f/]sf] gf]S;fg – –

������������s'n pkof]u -^±&±*±!&±!*±!(_ !,@(,!#,*(,@@* !,)!,*!,(%,)!*

;+efljt bfloTjx? / cg';"rL ^ tyf !@ b]lv @^ ;Dd o;sf cleGg c+u x'g\ .

���������� ���ut jif{o; jif{

r'Qmf jf e'QmfgL x'g af“sL nufgL — —k|Tofe"lt k|ltj4tf — —aLdfn]v cGtu{t eGbf afx]saf6 aLds pk/ bfjL k/]sf] t/ aLdsn]bfloTj :jLsf/ gu/]sf] — —aLdsn] jf aLdssf] tkm{af6 lbOPsf] Uof/]06L — —cGo -ljj/0f v'nfpg]_ *(,*^,&@$ *(,*^,&@$

hDdf *(,*^,&@$ *(,*^,&@$

ljj/0f

ut jif{

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lgd{nf b]jL dfgGw/!� "������

uh]Gb| nfn >]i7������

xfd|f] ;f]xL ldlts}k|ltj]bg cg';f/

;'Gb/ dfg >]i7, Pkm=l;=P=lg= ;'Gb/ P08 s+

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Page 23: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

!(

;u/dfyf OG:of]/]G; sDkgL lnld6]8@)&# >fj0f ! ut]b]lv @)&$ cfiff9 #! ut];Ddsf] gfkmf–gf]S;fg lx;fa

cg';"rL @, % tyf & b]lv !@, !$, !% ;Dd o;sf cleGg c+u x'g\ .

ut jif{cg';"rL o; jif{ljj/0fqm=;+=

cfDbfgL!= cfo–Joo lx;faaf6 ;f/]sf] gfkmf÷-gf]S;fg_ & $!,*),!$,&!) #),^&,(),@@%@= nufgL shf{ tyf cGoaf6 cfo @ $,@@,*$,**# @,(&,^^,(!*#= Joj:yf lkmtf{ * !!,^(,@)( @#,@&,&)*$= cGo cfDbfgL -ljj/0f v'nfpg]_ –

������������hDdf cfDbfgL -s_ $^,!$,^*,*)@ ##,**,*$,*%!vr{

%= Joj:yfkg vr{ % !,%#,@&,*^* !,@#,)@,!)(^= ckn]vg vr{ ( %),#(( %),#((&= z]o/ ;DaGwL vr{ (…sÚ !!,*$,)&% #,)$,^$%*= cGo vr{x¿ !) ($,$$) ^&,)))(= gf]S;fgLsf] nflu Joj:yf !! (*,((,!@& !!,^(,@)(!)= sd{rf/L cfjf; Joj:yf – –!!= sd{rf/L af]g; Joj:yf #,(%,#&,%#^ @,(%,$$,^*!!@= ;dfof]lht cfos/ -c_ -cf_ – -O_ !!,(!,^*,@$@ *,*^,(#,!^@

cf_ cfos/ !!,%&,($,&)$ *,*(,@^,!$#O_ :yug s/ ;DklQ÷-bfloTj_ -##,&#,%#*_ @,#@,(*!������������hDdf vr{ -v_ !*,%@,^!,^*& !#,@!,#!,@)%v'b gfkmf ÷-gf]S;fg_ -u_ -s_ – -v_ @&,^@,)&,!!% @),^&,%#,^$^

!#= s_ aLdf sf]ifdf ;f/]sf] !@ (,&),^(,))) (,#^,%*,$&*v_ aLdf hu]8fdf ;f/]sf] !$ – –

!$= cl3Nnf] jif{;+u ;DalGwt vr{ #),!@,*^* #@,%(!!%= cl3Nnf] jif{af6 ;fl/Psf] gfkmf÷-gf]S;fg_ #*,)$,*@( $$,^@,^*%

af“8kmf“8sf] nflu pknAw /sd !&,((,#),)&^ !!,&%,@%,@^@!^= -s_ :yug s/ hu]8f !$ -##,&#,%#*_ @,#@,(*!

-v_ k"“hLsf]if !$ – –-u_ ljz]if hu]8f !$ – –-3_ cGo hu]8f -ljj/0f v'nfpg]_ !$ – –-ª_ k|:tfljt af]g; z]o/÷nfef+z – – -c_ af]gz z]o/ !$ – (,&),^(,)#*

-cf_ gub nfef+z @#-s_ – %!,)*,*(&-r_ dxf–ljklQ hu]8f !% !,&(,!#,*!@ !,!#,)(,%!&

!&= jf;nftdf ;f/]sf] gfkmf÷-gf]S;fg_ !^,%#,*(,*)@ #*,)$,*@(

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lgd{nf b]jL dfgGw/!� "������

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xfd|f] ;f]xL ldlts}k|ltj]bg cg';f/

;'Gb/ dfg >]i7, Pkm=l;=P=lg= ;'Gb/ P08 s+

rf6{8{ Psfp06]06;\#$%&'$%'#%��(��)�*�

clgn hf]zL������

Page 24: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]@)

;u/dfyf OG:of]/]G; sDkgL lnld6]8@)&# ;fn >fj0f ! ut]b]lv @)&$ cfiff9 #! ut];Ddsf]

Plss[t aLdfsf] cfo–Joo lx;fa

cg';"rL ! b]lv ^ ;Dd o;sf cleGg c+u x'g\ .

qm=;+= cg';"rL o; jif{ ut jif{ljj/0f

cfo!= aLdfz'Ns -v'b_ ! ^#,*!,)#,!)* %#,(!,*@,%#*@= k'gaL{df sldzg cfo !(,(&,!*,^*( !%,%@,)!,%#$#= nufgL, shf{ tyf cGoaf6 cfo @ $,^(,^$,^() #,(@,(^,@$!$= cGo k|ToIf cfo @),)%,$)# !&,@#,*#)%= cfly{s jif{sf] z'?sf] e'QmfgL x'g af“sL bfjL jfkt Joj:yf $@,@!,!(,($% ^!,*!,@^,))#^= cfly{s jif{sf] z'?sf] c;dfKt hf]lvd jfkt Joj:yf @^,&%,&@,$^* @^,%*,$&,!*@

������������hDdf cfo -s_ !,%&,^$,*$,#)# !,^!,(#,&&,#@*Joo

&= bfjL e'QmfgL -v'b_ # #&,)@,)@,@#^ $&,#@,*$,#*@*= clestf{ sldzg #,^%,%@,@(! #,)^,((,(^#(= k'gaL{df sldzg vr{ $,&*,%^( &,@^,@)&!)= ;]jf z'Ns -v'b_ $ ^#,*!,)#@ %$,$^,#%%!!= cGo k|ToIf vr{ $,)),%@% –!@= Joj:yfkg vr{ % !#,&(,%),*!@ !!,)&,!*,(*@!#= cfly{s jif{sf] cGTodf e'QmfgL x'g af“sL bfjL jfkt Joj:yf ^ @*,&$,%@,%&@ $@,@!,!(,($%!$= cfly{s jif{sf] cGTodf c;dfKt hf]lvd jfkt Joj:yf #!,(),%!,%%^ @^,(%,(!,@^(

������������hDdf Joo -v_ !,!%,*$,^(,%(# !,#!,@%,*&,!)#!%= gfkmf–gf]S;fg lx;fadf ;f/]sf] jrt÷-gf]S;fg_ -s_–-v_ $!,*),!$,&!) #),^&,(),@@%

r+sL If]qL������������������

czf]s s'df/ tf]bL������

clhy cf/= u'0fjb{g]������

kß Hof]lt������

/fds[i0f dfgGw/�����

;'af]wnfn >]i7����������� ��

nf]sdfGo uf]N5f������

sLlt{ s'df/ hf]zL������

sdn k]l6«s PlNj;������

lgd{nf b]jL dfgGw/!� "������

uh]Gb| nfn >]i7������

xfd|f] ;f]xL ldlts}k|ltj]bg cg';f/

;'Gb/ dfg >]i7, Pkm=l;=P=lg= ;'Gb/ P08 s+

rf6{8{ Psfp06]06;\#$%&'$%'#%��(��)�*�

clgn hf]zL������

Page 25: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

@!

qm=;+= cg';"rL o; jif{ ut jif{ljj/0f

;u/dfyf OG:of]/]G; sDkgL lnld6]8@)&# ;fn >fj0f ! ut]b]lv @)&$ cfiff9 #! ut];Ddsf]

clUg aLdfsf] cfo–Joo lx;fa

cg';"rL ! b]lv ^ ;Dd o;sf cleGg c+u x'g\ .

cfo!= aLdfz'Ns -v'b_ ! !$,)*,**,#** !%,!%,*$,^@$@= k'gaL{df sldzg cfo %,$%,(^,)&( #,$!,^!,%($#= nufgL, shf{ tyf cGoaf6 cfo @ !,#^,@%,*#% !,#&,#!,!*%$= cGo k|ToIf cfo @,)(,@(# @,%),)#$%= cfly{s jif{sf] z'?sf] e'QmfgL x'g af“sL bfjL jfkt Joj:yf !%,($,^#,$&! $!,$),^),@@*^= cfly{s jif{sf] z'?sf] c;dfKt hf]lvd jfkt Joj:yf &,%&,(@,#!@ (,$$,*@,%^@

������������hDdf cfo -s_ $$,$%,&%,#&* &),*@,&),@@&Joo

&= bfjL e'QmfgL -v'b_ # (,#!,$(,$)# #),(#,)@,*()*= clestf{ sldzg !,!^,#&,^@) !,!@,!%,#))(= k'gaL{df sldzg vr{ $),)*% !,*^,#@*!)= ;]jf z'Ns -v'b_ $ !$,)*,**$ !%,##,!%%!!= cGo k|ToIf vr{ – –!@= Joj:yfkg vr{ % $,!%,@$,#$* #,&$,!!,@$^!#= cfly{s jif{sf] cGTodf e'QmfgL x'g af“sL bfjL jfkt Joj:yf ^ ^,)^,%@,!(# !%,($,^#,$&!!$= cfly{s jif{sf] cGTodf c;dfKt hf]lvd jfkt Joj:yf &,)$,$$,!($ &,%&,(@,#!@

������������hDdf Joo -v_ @&,**,%^,&@& %(,$(,)$,&)@!%= gfkmf–gf]S;fg lx;fadf ;f/]sf] jrt÷-gf]S;fg_ -s_–-v_ !^,%&,!*,^%! !!,##,^%,%@%

r+sL If]qL������������������

czf]s s'df/ tf]bL������

clhy cf/= u'0fjb{g]������

kß Hof]lt������

/fds[i0f dfgGw/�����

;'af]wnfn >]i7����������� ��

nf]sdfGo uf]N5f������

sLlt{ s'df/ hf]zL������

sdn k]l6«s PlNj;������

lgd{nf b]jL dfgGw/!� "������

uh]Gb| nfn >]i7������

xfd|f] ;f]xL ldlts}k|ltj]bg cg';f/

;'Gb/ dfg >]i7, Pkm=l;=P=lg= ;'Gb/ P08 s+

rf6{8{ Psfp06]06;\#$%&'$%'#%��(��)�*�

clgn hf]zL������

Page 26: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]@@

qm=;+= cg';"rL o; jif{ ut jif{ljj/0f

;u/dfyf OG:of]/]G; sDkgL lnld6]8@)&# ;fn >fj0f ! ut]b]lv @)&$ cfiff9 #! ut];Ddsf]

;fd'lb|s aLdfsf] cfo–Joo lx;fa

cg';"rL ! b]lv ^ ;Dd o;sf cleGg c+u x'g\ .

cfo!= aLdfz'Ns -v'b_ ! !,^!,(@,!)% (&,*#,^$@@= k'gaL{df sldzg cfo #,*@,@&,($( $,)),##,&(!#= nufgL, shf{ tyf cGoaf6 cfo @ @$,*@,$@) !^,(&,)$@$= cGo k|ToIf cfo !),%#* !%,##!%= cfly{s jif{sf] z'?sf] e'QmfgL x'g af“sL bfjL jfkt Joj:yf %),!!,*%* @&,*&,&(%^= cfly{s jif{sf] z'?sf] c;dfKt hf]lvd jfkt Joj:yf @*,&#,)!( @%,(@,#%%

������������hDdf cfo -s_ ^,$&,(&,**( %,^(,)(,(%^Joo

&= bfjL e'QmfgL -v'b_ # #*,)%,@*) !&,#@,^^#*= clestf{ sldzg !&,*#,*#$ @%,(%,$@^(= k'gaL{df sldzg vr{ #,!),!@@ !,*$,^)#!)= ;]jf z'Ns -v'b_ $ !,^!,(@! !,)&,^)!!!= cGo k|ToIf vr{ – –!@= Joj:yfkg vr{ % !,)@,$&,$() *$,&$,^*%!#= cfly{s jif{sf] cGTodf e'QmfgL x'g af“sL bfjL jfkt Joj:yf ^ #@,@^,!$* %),!!,*%*!$= cfly{s jif{sf] cGTodf c;dfKt hf]lvd jfkt Joj:yf *),(^,)%# $*,(!,*@!

������������hDdf Joo -v_ @,&^,#),*$* @,@(,(*,^%&!%= gfkmf–gf]S;fg lx;fadf ;f/]sf] jrt÷-gf]S;fg_ -s_–-v_ #,&!,^&,)$! #,#(,!!,@((

r+sL If]qL������������������

czf]s s'df/ tf]bL������

clhy cf/= u'0fjb{g]������

kß Hof]lt������

/fds[i0f dfgGw/�����

;'af]wnfn >]i7����������� ��

nf]sdfGo uf]N5f������

sLlt{ s'df/ hf]zL������

sdn k]l6«s PlNj;������

lgd{nf b]jL dfgGw/!� "������

uh]Gb| nfn >]i7������

xfd|f] ;f]xL ldlts}k|ltj]bg cg';f/

;'Gb/ dfg >]i7, Pkm=l;=P=lg= ;'Gb/ P08 s+

rf6{8{ Psfp06]06;\#$%&'$%'#%��(��)�*�

clgn hf]zL������

Page 27: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

@#

qm=;+= cg';"rL o; jif{ ut jif{ljj/0f

;u/dfyf OG:of]/]G; sDkgL lnld6]8@)&# ;fn >fj0f ! ut]b]lv @)&$ cfiff9 #! ut];Ddsf]

df]6/ aLdfsf] cfo–Joo lx;fa

cg';"rL ! b]lv ^ ;Dd o;sf cleGg c+u x'g\ .

cfo!= aLdfz'Ns -v'b_ ! $^,&*,(),(!% #^,*&,@%,%$@@= k'gaL{df sldzg cfo @,*&,@*,)*$ !,&%,!!,!*(#= nufgL, shf{ tyf cGoaf6 cfo @ @,&$,$*,&^* @,!!,^@,))@$= cGo k|ToIf cfo #,@*,(%# #,$$,$)#%= cfly{s jif{sf] z'?sf] e'QmfgL x'g af“sL bfjL jfkt Joj:yf @$,%),)$,%$* !(,$(,%#,$%*^= cfly{s jif{sf] z'?sf] c;dfKt hf]lvd jfkt Joj:yf !*,$#,^@,&&! !%,(!,(!,#!)

������������hDdf cfo -s_ (%,#&,^$,)#( &^,!*,*&,()$Joo

&= bfjL e'QmfgL -v'b_ # @%,(@,!&,%%% !%,^%,(),*)(*= clestf{ sldzg !,)!,@),^*@ &(,(#,^#$(= k'gaL{df sldzg vr{ !,)&,$%( $@,@%@!)= ;]jf z'Ns -v'b_ $ $^,&*,(!) #^,(@,$)&!!= cGo k|ToIf vr{ – –!@= Joj:yfkg vr{ % %,(%,)),#^* $,^@,(*,^)!!#= cfly{s jif{sf] cGTodf e'QmfgL x'g af“sL bfjL jfkt Joj:yf ^ @!,&(,$%,*@( @$,%),)$,%$*!$= cfly{s jif{sf] cGTodf c;dfKt hf]lvd jfkt Joj:yf @#,#(,$%,$%* !*,$#,^@,&&!

������������hDdf Joo -v_ &*,%%,!^,@^! ^$,#(,*%,)@@!%= gfkmf–gf]S;fg lx;fadf ;f/]sf] jrt÷-gf]S;fg_ -s_–-v_ !^,*@,$&,&&* !!,&(,)@,**@

r+sL If]qL������������������

czf]s s'df/ tf]bL������

clhy cf/= u'0fjb{g]������

kß Hof]lt������

/fds[i0f dfgGw/�����

;'af]wnfn >]i7����������� ��

nf]sdfGo uf]N5f������

sLlt{ s'df/ hf]zL������

sdn k]l6«s PlNj;������

lgd{nf b]jL dfgGw/!� "������

uh]Gb| nfn >]i7������

xfd|f] ;f]xL ldlts}k|ltj]bg cg';f/

;'Gb/ dfg >]i7, Pkm=l;=P=lg= ;'Gb/ P08 s+

rf6{8{ Psfp06]06;\#$%&'$%'#%��(��)�*�

clgn hf]zL������

Page 28: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]@$

qm=;+= cg';"rL o; jif{ ut jif{ljj/0f

;u/dfyf OG:of]/]G; sDkgL lnld6]8@)&# ;fn >fj0f ! ut]b]lv @)&$ cfiff9 #! ut];Ddsf]

OlGhgLol/· aLdfsf] cfo–Joo lx;fa

cg';"rL ! b]lv ^ ;Dd o;sf cleGg c+u x'g\ .

cfo!= aLdfz'Ns -v'b_ ! $,@!,$$* *,&!,$^@@= k'gaL{df sldzg cfo @,(*,@%,^!@ !,@@,!@,%!@#= nufgL, shf{ tyf cGoaf6 cfo @ !),!@,$&# #,^#,^%$$= cGo k|ToIf cfo – %@,#$)%= cfly{s jif{sf] z'?sf] e'QmfgL x'g af“sL bfjL jfkt Joj:yf !!,!^,)(@ !&,*),@%*^= cfly{s jif{sf] z'?sf] c;dfKt hf]lvd jfkt Joj:yf $,#%,&#! #,!^,#@#

������������hDdf cfo -s_ #,@*,!!,#%^ !,%%,(^,%$(Joo

&= bfjL e'QmfgL -v'b_ # @!,^),#@& !*,)^,)%**= clestf{ sldzg %$,@!,$$* #$,&(,#*)(= k'gaL{df sldzg vr{ – !,!&^!)= ;]jf z'Ns -v'b_ $ $,@!$ *,*$^!!= cGo k|ToIf vr{ – –!@= Joj:yfkg vr{ % !,$#,@$,)#! &^,(!,#*$!#= cfly{s jif{sf] cGTodf e'QmfgL x'g af“sL bfjL jfkt Joj:yf ^ !%,#%,%@( !!,!^,)(@!$= cfly{s jif{sf] cGTodf c;dfKt hf]lvd jfkt Joj:yf @,!),&@$ $,#%,&#!

������������hDdf Joo -v_ @,#^,%^,@&# !,$%,#*,^^&!%= gfkmf–gf]S;fg lx;fadf ;f/]sf] jrt÷-gf]S;fg_ -s_–-v_ (!,%%,)*# !),%&,**@

r+sL If]qL������������������

czf]s s'df/ tf]bL������

clhy cf/= u'0fjb{g]������

kß Hof]lt������

/fds[i0f dfgGw/�����

;'af]wnfn >]i7����������� ��

nf]sdfGo uf]N5f������

sLlt{ s'df/ hf]zL������

sdn k]l6«s PlNj;������

lgd{nf b]jL dfgGw/!� "������

uh]Gb| nfn >]i7������

xfd|f] ;f]xL ldlts}k|ltj]bg cg';f/

;'Gb/ dfg >]i7, Pkm=l;=P=lg= ;'Gb/ P08 s+

rf6{8{ Psfp06]06;\#$%&'$%'#%��(��)�*�

clgn hf]zL������

Page 29: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

@%

qm=;+= cg';"rL o; jif{ ut jif{ljj/0f

;u/dfyf OG:of]/]G; sDkgL lnld6]8@)&# ;fn >fj0f ! ut]b]lv @)&$ cfiff9 #! ut];Ddsf]

xjfO{ aLdfsf] cfo–Joo lx;fa

cg';"rL ! b]lv ^ ;Dd o;sf cleGg c+u x'g\ .

cfo!= aLdfz'Ns -v'b_ ! !,!%! #!,$!!@= k'gaL{df sldzg cfo ($,@(@ !&,)!&#= nufgL, shf{ tyf cGoaf6 cfo @ ^,&$) !,&&@$= cGo k|ToIf cfo – –%= cfly{s jif{sf] z'?sf] e'QmfgL x'g af“sL bfjL jfkt Joj:yf &,##) –^= cfly{s jif{sf] z'?sf] c;dfKt hf]lvd jfkt Joj:yf !%,&)^ !&,%**

������������hDdf cfo -s_ !,@%,@!( ^&,&**Joo

&= bfjL e'QmfgL -v'b_ # $@,&@* !&,&(%*= clestf{ sldzg – –(= k'gaL{df sldzg vr{ – –!)= ;]jf z'Ns -v'b_ $ !@ #!$!!= cGo k|ToIf vr{ – –!@= Joj:yfkg vr{ % @,#!,*$* #,%#,$%&!#= cfly{s jif{sf] cGTodf e'QmfgL x'g af“sL bfjL jfkt Joj:yf ^ – &,##)!$= cfly{s jif{sf] cGTodf c;dfKt hf]lvd jfkt Joj:yf %&^ !%,&)^

������������hDdf Joo -v_ @,&%,!^$ #,($,^)@!%= gfkmf–gf]S;fg lx;fadf ;f/]sf] jrt÷-gf]S;fg_ -s_–-v_ -!,$(,($%_ -#,@^,*!$_

r+sL If]qL������������������

czf]s s'df/ tf]bL������

clhy cf/= u'0fjb{g]������

kß Hof]lt������

/fds[i0f dfgGw/�����

;'af]wnfn >]i7����������� ��

nf]sdfGo uf]N5f������

sLlt{ s'df/ hf]zL������

sdn k]l6«s PlNj;������

lgd{nf b]jL dfgGw/!� "������

uh]Gb| nfn >]i7������

xfd|f] ;f]xL ldlts}k|ltj]bg cg';f/

;'Gb/ dfg >]i7, Pkm=l;=P=lg= ;'Gb/ P08 s+

rf6{8{ Psfp06]06;\#$%&'$%'#%��(��)�*�

clgn hf]zL������

Page 30: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]@^

qm=;+= cg';"rL o; jif{ ut jif{ljj/0f

;u/dfyf OG:of]/]G; sDkgL lnld6]8@)&# ;fn >fj0f ! ut]b]lv @)&$ cfiff9 #! ut];Ddsf]

ljljw aLdfsf] cfo–Joo lx;fa

cg';"rL ! b]lv ^ ;Dd o;sf cleGg c+u x'g\ .

cfo!= aLdfz'Ns -v'b_ ! ^^,#$,(^& ^^,)),$@*@= k'gaL{df sldzg cfo $,$^,#^,$%* $,**,$$,%%(#= nufgL, shf{ tyf cGoaf6 cfo @ @!,*&,^@$ @!,(),^&#$= cGo k|ToIf cfo !$,%^,^!( !),^!,&@@%= cfly{s jif{sf] z'?sf] e'QmfgL x'g af“sL bfjL jfkt Joj:yf $$,)*,*@% #%,&#,*)@^= cfly{s jif{sf] z'?sf] c;dfKt hf]lvd jfkt Joj:yf ##,)),@!$ %%,*@,(&(

������������hDdf cfo -s_ ^,@^,@$,&)& ^,&*,%$,!^#Joo

&= bfjL e'QmfgL -v'b_ # @!,&&,$*$ !!,$@,%$#*= clestf{ sldzg $$,%^,*)( #%,$%,&!$(= k'gaL{df sldzg vr{ @),()# #,!!,*$*!)= ;]jf z'Ns -v'b_ $ ^^,#%) **,!&&!!= cGo k|ToIf vr{ – –!@= Joj:yfkg vr{ % !,)#,#%,%() (#,(*,*(*!#= cfly{s jif{sf] cGTodf e'QmfgL x'g af“sL bfjL jfkt Joj:yf ^ !%,^!,(^( $$,)*,*@%!$= cfly{s jif{sf] cGTodf c;dfKt hf]lvd jfkt Joj:yf ##,!&,$*$ ##,)),@!$

������������hDdf Joo -v_ @,!(,#^,%*( @,@!,(^,@!(!%= gfkmf–gf]S;fg lx;fadf ;f/]sf] jrt÷-gf]S;fg_ -s_–-v_ $,)^,**,!!* $,%^,%&,($$

r+sL If]qL������������������

czf]s s'df/ tf]bL������

clhy cf/= u'0fjb{g]������

kß Hof]lt������

/fds[i0f dfgGw/�����

;'af]wnfn >]i7����������� ��

nf]sdfGo uf]N5f������

sLlt{ s'df/ hf]zL������

sdn k]l6«s PlNj;������

lgd{nf b]jL dfgGw/!� "������

uh]Gb| nfn >]i7������

xfd|f] ;f]xL ldlts}k|ltj]bg cg';f/

;'Gb/ dfg >]i7, Pkm=l;=P=lg= ;'Gb/ P08 s+

rf6{8{ Psfp06]06;\#$%&'$%'#%��(��)�*�

clgn hf]zL������

Page 31: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

@&

qm=;+= cg';"rL o; jif{ ut jif{ljj/0f

;u/dfyf OG:of]/]G; sDkgL lnld6]8@)&# ;fn >fj0f ! ut]b]lv @)&$ cfiff9 #! ut];Ddsf]

kz'k+IfL tyf afnL aLdfsf] cfo–Joo lx;fa

cg';"rL ! b]lv ^ ;Dd o;sf cleGg c+u x'g\ .

cfo!= aLdfz'Ns -v'b_ ! ^),&#,%#$ !%,*%,$@(@= k'gaL{df sldzg cfo #^,!),@!% @$,@),*&@#= nufgL, shf{ tyf cGoaf6 cfo @ @,)),*)% !,$(,(!#$= cGo k|ToIf cfo – –%= cfly{s jif{sf] z'?sf] e'QmfgL x'g af“sL bfjL jfkt Joj:yf &!,)&,*@! (,&),$^@^= cfly{s jif{sf] z'?sf] c;dfKt hf]lvd jfkt Joj:yf &,(@,&!% #^,^$,)^%

������������hDdf cfo -s_ !,&&,*%,)() *&,(),&$!Joo

&= bfjL e'QmfgL -v'b_ # (^,$(,$%* @^,(!,^@#*= clestf{ sldzg #!,#!,*)* !*,&),%)((= k'gaL{df sldzg vr{ – –!)= ;]jf z'Ns -v'b_ $ ^),&#% !%,*%%!!= cGo k|ToIf vr{ $,)),%@% –!@= Joj:yfkg vr{ % !&,*&,)*^ !),(),&!!!#= cfly{s jif{sf] cGTodf e'QmfgL x'g af“sL bfjL jfkt Joj:yf ^ @%,#),()$ &!,)&,*@!!$= cfly{s jif{sf] cGTodf c;dfKt hf]lvd jfkt Joj:yf #),#^,&^& &,(@,&!%

������������hDdf Joo -v_ @,)%,(&,@*# !,#%,^(,@#$!%= gfkmf–gf]S;fg lx;fadf ;f/]sf] jrt÷-gf]S;fg_ -s_–-v_ -@*,!@,!(#_ -$&,&*,$(#_

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Page 32: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]@*

qm=;+= cg';"rL o; jif{ ut jif{ljj/0f

;u/dfyf OG:of]/]G; sDkgL lnld6]8@)&# ;fn >fj0f ! ut]b]lv @)&$ cfiff9 #! ut];Ddsf]

n3' aLdfsf] cfo–Joo lx;fa

cg';"rL ! b]lv ^ ;Dd o;sf cleGg c+u x'g\ .

cfo!= aLdfz'Ns -v'b_ ! ^)) –@= k'gaL{df sldzg cfo – –#= nufgL, shf{ tyf cGoaf6 cfo @ @% –$= cGo k|ToIf cfo – –%= cfly{s jif{sf] z'?sf] e'QmfgL x'g af“sL bfjL jfkt Joj:yf – –^= cfly{s jif{sf] z'?sf] c;dfKt hf]lvd jfkt Joj:yf – –

������������hDdf cfo -s_ ^@% –Joo

&= bfjL e'QmfgL -v'b_ # – –*= clestf{ sldzg () –(= k'gaL{df sldzg vr{ – –!)= ;]jf z'Ns -v'b_ $ ^ –!!= cGo k|ToIf vr{ – –!@= Joj:yfkg vr{ % %! –!#= cfly{s jif{sf] cGTodf e'QmfgL x'g af“sL bfjL jfkt Joj:yf ^ – –!$= cfly{s jif{sf] cGTodf c;dfKt hf]lvd jfkt Joj:yf #)) –

������������hDdf Joo -v_ $$& –!%= gfkmf–gf]S;fg lx;fadf ;f/]sf] jrt÷-gf]S;fg_ -s_–-v_ !&* –

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Page 33: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

@(;u/

dfyf

OG:of]/]G

; s

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Page 34: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]#)

;u/dfyf OG:of]/]G; sDkgL lnld6]8@)&# >fj0f ! b]lv @)&$ cfiff9 #! ;Ddsf] gub k|jfx ljj/0f

qm=;+= o; jif{ /sd ¿= ut jif{ /sd ¿=ljj/0f

s= sf/f]af/ ;+rfngaf6 gub k|jfxaLdfz'Ns cfDbfgL !,$),%^,##,*^% !,!),^^,^(,)*%k'gaL{df z'Ns cfDbfgL #$,%!,#)$ %$,%#,)!!k'gaL{df sldzg cfDbfgL !(,(&,!*,^*( !%,%@,)!,%#$cGo k|ToIf cfDbfgL @),)%,$)# !&,@#,*#)k'gaL{dsaf6 k|fKt bfjL l/se/L &!,)!,(%,^@! $@,@(,%!,($!k'gaL{df z'Ns e'QmfgL -^*,$),^&,&*(_ -%@,#*,@&,$*!_k'gaL{df sldzg e'QmfgL -$,&*,%^(_ -&,@^,@)&_clestf{ sldzg e'QmfgL -#,^*,)%,)&#_ -#,)%,#%,(!*_bfjL e'QmfgL -!,@&,)%,#&,%(@_ -!,)#,%$,$#,#()_;]jf z'Ns e'QmfgL -!,!!,@!,@@!_ -!,)@,!%,&)@_cGo k|ToIf vr{ -$,)),%@%_ –Joj:yfkg vr{ e'QmfgL -!$,!),^(,*(%_ -!!,@(,#^,^*!_sd{rf/L af]gz e'QmfgL -@,(%,$$,^*!_ -*),$%,@@(_cfos/ e'QmfgL -!@,*&,)(,$@#_ -@,!),@(,^^$_rfn' ;DklQdf -j[l4_÷sdL @%,)#,%!,*%@ -#^,^#,%&,$))_rfn' bfloTjdf j[l4÷-sdL_ -!,$^,$&,$!%_ @,%$,$),$(^sf/f]af/ ;+rfngaf6 v'b gub k|jfx -s_ @%,#(,&$,%%! -#(,!^,&&,&&*_

v= nufgL ultljlwaf6 gub k|jfxl:y/ ;DklQdf -j[l4_÷sdL -!!,(#,&&,%!$_ -&*,)@,$$#_;/sf/L / ;/sf/sf] hdfgt k|fKt ;]So'l/6Ldf nufgLdf -j[l4_÷sdL – &,*),&&,)))a}+s tyf ljQLo ;+:yfsf] d'2tL lgIf]kdf nufgLdf -j[l4_÷sdL -@),@%,$(,)@%_ !@,#^,@^,##)a}+s tyf ljQLo ;+:yfsf] cGo lgIf]k nufgLdf -j[l4_÷sdL #,$!,@%,$^& !!,!$,*$,!#$OSo"6L z]o/ nufgLdf -j[l4_÷sdL -@,&@,@%,*@^_ –cu|flwsf/ z]o/ l8a]Gr/df nufgLdf -j[l4_÷sdL – –cGo nufgLdf -j[l4_÷sdL -@%,(!,!*)_ –k]ZsL tyf shf{df -j[l4_÷sdL – –e'QmfgL k|fKt Jofh cfDbfgL -nufgLdf_ ^,!@,^&,%^( ^,$*,%*,$^$e'QmfgL k|fKt l8le8]G8 !&,#!,@#! ^!,@@$ef8f cfDbfgL *$,*%,)$& &@,@#,(&@e'QmfgL k|fKt Aofh cfDbfgL -shf{df_ – –cGo ck|ToIf cfDbfgL #@,!&,^)& $&,%#,($!nufgL ultljlwaf6 v'b gub k|jfx -v_ -@$,@(,!^,^@$_ #*,@@,*@,^@@

u= ljQLo ;|f]t sf/f]af/af6 gub k|jfxz]o/af6 k|fKt /sd – –ltg{ af“sL ;fk6Ldf -j[l4_÷sdL – –cNksfnLg C0fdf -j[l4_÷sdL – –C0f ;fk6Ldf Aofh e'QmfgL – –nfef+z e'QmfgL -%$,^!,&(^_ -$(,($,^!#_ljQLo ;|f]t sf/f]af/af6 v'b gub k|jfx -u_ -%$,^!,&(^_ -$(,($,^!#_o; jif{sf] ;Dk"0f{ ultljlwaf6 v'b gub k|jfx -s_±-v_±-u_ %%,(^,!#! -!,$#,*(,&^(_gub tyf a}+sdf /x]sf] z'? df}Hbft !#,)),@@,@^! !$,$$,!@,)#)gub tyf a}+sdf /x]sf] clGtd df}Hbft !#,%^,!*,#(@ !#,)),@@,@^!

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Page 35: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

#!

-s_ v'b aLdfz'Ns cg';"rL– !

qm=;+= aLdfsf] lsl;dk'gaL{df z'Ns e'QmfgL(Ceded) v'b aLdfz'Ns

o; jif{ ut jif{o; jif{ut jif{o; jif{ut jif{

s'n aLdfz'Ns

!= clUg aLdf $@,$!,%&,&!^ #&,^%,)(,$@* @*,#@,^(,#@* @@,$(,@$,*)$ !$,)*,**,#** !%,!%,*$,^@$@= ;fd'lb|s aLdf !),%!,!^,$#@ *,%(,@*,((& *,*(,@$,#@& &,^!,$%,#%% !,^!,(@,!)% (&,*#,^$@#= df]6/ aLdf ^),!*,**,(^$ $%,*$,#(,%!! !#,#(,(*,)$( *,(&,!#,(^( $^,&*,(),(!% #^,*&,@%,%$@$= OlGhgLol/¨ aLdf !$,&%,&(,!@$ &,*@,#&,$^@ !$,&!,%&,^&^ &,&#,^^,))) $,@!,$$* *,&!,$^@%= ljljw aLdf !),&!,&#,&&# (,&!,)!,&#* !),)%,#*,*)^ (,)%,)!,#!) ^^,#$,(^& ^^,)),$@*^= kz'k+IfL tyf afnL aLdf @,)*,^&,%(( !,@$,&),)^) !,$&,($,)^% !,)*,*$,^#! ^),&#,%#$ !%,*%,$@(&= xjfO{ aLdf @#,)),(^! #$,#$,()) @@,((,*!) #$,)#,$*( !,!%! #!,$!!*= n3' aLdf ^)) – – – ^)) –

hDdf !,$),(),*%,!^( !,!!,@!,@@,)(^ &&,)(,*@,)^! %&,@(,#(,%%* ^#,*!,)#,!)* %#,(!,*@,%#*

-v_ s'n aLdfz'Nsk|fKt k'gaL{df z'Ns(Accepted) s'n aLdfz'Ns

ut jif{o; jif{ut jif{o; jif{qm=;+= aLdfsf] lsl;d

ut jif{o; jif{

k|ToIf aLdfz'Ns

!= clUg aLdf $@,#&,$@,^@) #&,$&,&*,$*@ $,!%,)(^ !&,#),($^ $@,$!,%&,&!^ #&,^%,)(,$@*@= ;fd'lb|s aLdf !),#$,*$,@!) *,$(,%@,%&) !^,#@,@@@ (,&^,$@& !),%!,!^,$#@ *,%(,@*,((&#= df]6/ aLdf ^),)^,@&,@@* $%,&(,@$,@(^ !@,^!,&#^ %,!%,@!% ^),!*,**,(^$ $%,*$,#(,%!!$= OlGhgLol/¨ aLdf !$,&%,&(,!@$ &,*@,@$,#($ – !#,)^* !$,&%,&(,!@$ &,*@,#&,$^@%= ljljw aLdf !),&),#!,%@# (,$*,*$,#*# !,$@,@%) @@,!&,#%% !),&!,&#,&&# (,&!,)!,&#*^= kz'k+IfL tyf afnL aLdf @,)*,^&,%(( !,@$,&),)^) – – @,)*,^&,%(( !,@$,&),)^)&= xjfO{ aLdf @#,)),(^! #$,#$,()) – – @#,)),(^! #$,#$,())*= n3' aLdf ^)) – – – ^)) –

hDdf !,$),%^,##,*^% !,!),^^,^(,)*% #$,%!,#)$ %$,%#,)!! !,$),(),*%,!^( !,!!,@!,@@,)(^

Page 36: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]#@

nufgL, shf{ tyf cGoaf6 cfoqm=;+= o; jif{ ut jif{ljj/0f

!= gfkmf–gf]S;fg lx;fadf ;f/]sf] $,@@,*$,**# @,(&,^^,(!*@= clUg aLdfsf] cfo–Joo lx;fadf ;f/]sf] !,#^,@%,*#% !,#&,#!,!*%#= ;fd'lb|s aLdfsf] cfo–Joo lx;fadf ;f/]sf] @$,*@,$@) !^,(&,)$@$= df]6/ aLdfsf] cfo–Joo lx;fadf ;f/]sf] @,&$,$*,&^* @,!!,^@,))@%= OlGhgLol/¨ aLdfsf] cfo–Joo lx;fadf ;f/]sf] !),!@,$&# #,^#,^%$^= ljljw aLdfsf] cfo–Joo lx;fadf ;f/]sf] @!,*&,^@$ @!,(),^&#&= xjfO{ aLdfsf] cfo–Joo lx;fadf ;f/]sf] ^,&$) !,&&@*= kz'k+IfL tyf afnL aLdfsf] cfo–Joo lx;fadf ;f/]sf] @,)),*)% !,$(,(!#(= n3' aLdfsf] cfo–Joo lx;fadf ;f/]sf] @% –

hDdf *,(@,$(,%&# ^,(),^#,!%(

nufgL, shf{ tyf cGoaf6 cfo cg';"rL– @

qm=;+= o; jif{ ut jif{ljj/0f

!= ;/sf/L / ;/sf/sf] hdfgt k|fKt ;]So'l/l6af6 cfo @,(%,&%) ^$,%^,)#(@= jfl0fHo a}+ssf] d'2tL lgIf]kaf6 cfo #,(&,#*,%#% @,*&,&#,^@^#= ljsf; a}+ssf] d'2tL lgIf]kaf6 cfo !,)!,!*,@$* *&,%#,%*!$= gful/s nufgL of]hgfaf6 cfo –%= ljQLo ;+:yfsf] d'2tL lgIf]kaf6 cfo !$,#^,&@! !!,%!,(%#^= klAns sDkgLsf] ;fwf/0f z]o/af6 nfef+z !&,#!,@#! ^!,@@$&= cu|flwsf/ z]o/af6 nfef+z – –*= a}+s tyf ljQLo ;+:yfsf] l8a]Gr/af6 cfo *),%#,^$% *),%#,^$%(= cGo -ljj/0f v'nfpg]_ af6 cfo

lab]zL d'b|f ;6xLdf cfo -#,*(,!*%_ !^,^$,))(cNksfnLg nufgLdf Aofh %#,(^,%** %@,^#,(#%3/ ef8faf6 cfDbfgL *$,*%,)$& &@,@#,(&@cGo cfDbfgL – –ljljw cfDbfgL @$,@*,#!% &,^!,$((

!)= shf{af6 cfo – &@%!!= cGo lgIf]kaf6 -d'2tL afx]s_ cfo – –!@= Do'rocn km08 – –!#= nufgL laqmLdf gfkmf !,)%,@!,*^^ –

Go"gM nufgL laqmLdf gf]S;fg – –!$= nufgL -vl/b_ df gfkmf – –

Go"gM nufgL -vl/b_ df gf]S;fg – –!%= l:y/ ;DklQ laqmLaf6 gfkmf !$,@#,%$$ (,@%,(((

Go"gM l:y/ ;DklQ laqmLaf6 gf]S;fg – -@&,)$*_!^= vftf ckn]vg – –!&= cl3Nnf jif{;+u ;DalGwt cfo – –!*= cGo cfo (,@^* –

hDdf *,(@,$(,%&# ^,(),^#,!%(

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Page 38: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]#$

Joj:yfkg vr{ cg';"rL– %ljj/0fqm=;+= o; jif{ ut jif{

!= sd{rf/L vr{ -cg';"rL %=! adf]lhd_ *,#(,@%,$%! &,^(,@!,%#%@= 3/ ef8f ^*,*#,)!$ $(,&),@%)#= lah'nL tyf kfgL !^,#%,@)% !!,)!,#@@$= dd{t tyf ;Def/

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Page 39: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

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#%

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af“8kmf“8sf nflu hDdf cg';"rL– %=!

qm=;+= o; jif{ ut jif{ljj/0f

!= gfkmf–gf]S;fg lx;fadf ;f/]sf] !,%#,@&,*^* !,@#,)@,!)(@= clUg aLdfsf] cfo–Joo lx;fadf ;f/]sf] $,!%,@$,#$* #,&$,!!,@$^#= ;fd'lb|s aLdfsf] cfo–Joo lx;fadf ;f/]sf] !,)@,$&,$() *$,&$,^*%$= df]6/ aLdfsf] cfo–Joo lx;fadf ;f/]sf] %,(%,)),#^* $,^@,(*,^)!%= OlGhgLol/¨ aLdfsf] cfo–Joo lx;fadf ;f/]sf] !,$#,@$,)#! &^,(!,#*$^= ljljw aLdfsf] cfo–Joo lx;fadf ;f/]sf] !,)#,#%,%() (#,(*,*(*&= xjfO{ aLdfsf] cfo–Joo lx;fadf ;f/]sf] @,#!,*$* #,%#,$%&*= kz'k+IfL tyf afnL aLdfsf] cfo–Joo lx;fadf ;f/]sf] !&,*&,)*^ !),(),&!!(= n3' aLdfsf] cfo–Joo lx;fadf ;f/]sf] %! –

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Page 40: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

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Page 41: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

#&

Joj:yf lkmtf{ cg';"rL– *

qm=;+= o; jif{ ut jif{ljj/0f

!= nufgLdf gf]S;fgsf] nflu Joj:yf lkmtf{ – @,!%,*()

@= shf{df gf]S;fgsf] nflu Joj:yf lkmtf{ – –

#= z+sf:kb cf;fdL Joj:yf lkmtf{ – –

$= cGo Joj:yf lkmtf{ !!,^(,@)( @!,!!,*!*

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ckn]vg vr{x¿ cg';"rL– (

qm=;+= o; jif{ ut jif{ljj/0f

!= k|f/lDes vr{x¿ – –

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#= k/ ;fl/Psf vr{x¿ – –

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^= ckn]vg ul/Psf] cf;fdL – –

&= cGo ckn]vgM

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cfo–Joo lx;fax¿af6 gfkmf–gf]S;fg lx;fadf ;f/]sf] /sd cg';"rL– &

qm=;+= o; jif{ ut jif{ljj/0f

!= clUg aLdfsf] cfo–Joo lx;faaf6 ;f/]sf] !^,%&,!*,^%! !!,##,^%,%@%@= ;fd'lb|s aLdfsf] cfo–Joo lx;faaf6 ;f/]sf] #,&!,^&,)$! #,#(,!!,@((#= df]6/ aLdfsf] cfo–Joo lx;faaf6 ;f/]sf] !^,*@,$&,&&* !!,&(,)@,**@$= OlGhgLol/¨ aLdfsf] cfo–Joo lx;faaf6 ;f/]sf] (!,%%,)*# !),%&,**@%= ljljw aLdfsf] cfo–Joo lx;faaf6 ;f/]sf] $,)^,**,!!* $,%^,%&,($$^= xjfO{ aLdfsf] cfo–Joo lx;faaf6 ;f/]sf] -!,$(,($%_ -#,@^,*!$_&= kz'k+IfL tyf afnL aLdfsf] cfo–Joo lx;faaf6 ;f/]sf] -@*,!@,!(#_ -$&,&*,$(#_*= n3' aLdfsf] cfo–Joo lx;faaf6 ;f/]sf] !&* –

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Page 42: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]#*

z]o/ ;DaGwL vr{ cg';"rL– (‘s’

qm=;+= o; jif{ ut jif{ljj/0f

!= z]o/ lgisfzg vr{ – –@= z]o/ /lhi6«]zg vr{ !,#!,@%) (!,*&%#= z]o/ ;"lrs/0f vr{ @,$%,@%& @,!@,&&)$= nfef+z ljt/0f vr{ – –%= z]o/ ;DaGwL cGo vr{ *,)&,%^* –

��hDdf !!,*$,)&% #,)$,^$%

cGo vr{x¿ cg';"rL– !)

qm=;+= o; jif{ ut jif{ljj/0f

!= b08 hl/jfgf ($,$$) ^&,)))

@= ljnDa z'Ns hl/jfgf – –

#= cGo -ljj/0f v'nfpg]_ – –

��hDdf ($,$$) ^&,)))

gf]S;fgLsf] nflu Joj:yf cg';"rL– !!

qm=;+= o; jif{ ut jif{ljj/0f

!= nufgLdf gf]S;fgsf] nflu Joj:yf ^*,&@,*(( –

@= shf{df gf]S;fgsf] nflu Joj:yf – –

#= z+sf:kb cf;fdL Joj:yf – –

$= cGo Joj:yf #),@^,@@* !!,^(,@)(

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aLdf sf]if cg';"rL– !@

aLdfsf] lsl;djif{sf] cGTodf aLdf sf]if

ut jif{o; jif{gfkmf–gf]S;fg lx;faaf6 ;f/]sf]

ut jif{o; jif{ut jif{o; jif{qm=;+=

! clUg !$,&*,*^,@!* !!,#*,$#,(!$ #,*@,!!,$^( #,$),$@,#)$ !*,^),(&,^*& !$,&*,*^,@!*

@ ;fd'lb|s $,!(,)%,^*^ #,!&,@@,%#! *%,^(,(() !,)!,*#,!%% %,)$,&%,^&^ $,!(,)%,^*^

#= df]6/ !$,*%,$),@!# !!,#!,#%,#(% #,*&,($,^#^ #,%$,)$,*!* !*,&#,#$,*$( !$,*%,$),@!#

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&= kz'k+IfL tyf afnL @,$),$%# @,$),$%# – – @,$),$%# @,$),$%#

*= n3' – – $! – $! –

hDdf #(,!&,@@,$@% @(,*),^#,($& (,&),^(,))) (,#^,%*,$&* $*,*&,(!,$@% #(,!&,@@,$@%

jif{sf] z'?df aLdf sf]if

Page 43: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

#(

-s_ z]o/ k"“hL cg';"rL– !#

qm=;+= o; jif{ ut jif{ljj/0f

!= clws[t k"“hL-s_ ¿= !)) b/sf] !,%),)),))) yfg ;fwf/0f z]o/ !,%),)),)),))) !,%),)),)),)))-v_ ¿= ====== b/sf] ======== yfg ckl/jt{gLo cu|flwsf/ z]o/-u_ ¿= ====== b/sf] ======== yfg kl/jt{gLo cu|flwsf/ z]o/

@= hf/L k"“hL-s_ ¿= !)) b/sf] !,)),)),))) yfg ;fwf/0f z]o/ !,)),)),)),))) !,)),)),)),)))-v_ ¿= ====== b/sf] ======== yfg ckl/jt{gLo cu|flwsf/ z]o/-u_ ¿= ====== b/sf] ======== yfg kl/jt{gLo cu|flwsf/ z]o/

#= r'Qmf k"“hL-s_ ¿= !)) b/sf] %#,*@,(!( yfg ;fwf/0f z]o/ %#,*@,(!,()) $$,!@,@@,())

Go"gM e'QmfgL k|fKt x'g af“sL ¿= ==== b/sf] ====== yfg ;fwf/0f z]o/-v_ ¿= ====== b/sf] ======== yfg ckl/jt{gLo cu|flwsf/ z]o/-u_ ¿= ====== b/sf] ======== yfg kl/jt{gLo cu|flwsf/ z]o/

cg';"rL– !#=!-v_ z]o/ :jfldTjsf] ;+/rgf

;fwf/0f z]o/;+Vof

qm=;+=

o; jif{ ut jif{

ljj/0f :jfldTjsf]∞

;fwf/0f z]o/;+Vof

:jfldTjsf]∞

!= ;+:yfksx¿

-s_ g]kfnL ;+ul7t ;+:yfx¿ !),$%,*!) !(=$# *,%&,@@! @@=*^

-v_ g]kfnL gful/s !^,(*,(&( #!=%& !#,(@,^)^ #&=!$

-u_ ljb]zL –��� –�� –��� –��

;]lnGsf] OG:of]/]G; lk=Pn=;L= !),&^,#() @)=)) *,*@,@*& @)=))

��hDdf #*,@!,!&( &!=)) #!,#@,!!$ *)=))

@= ;j{;fwf/0f !%,^!,&$) @(=)) !@,*),!!% @)=))

v'b hDdf !%,^!,&$) @(=)) !@,*),!!% @)=))

�� hDdf %#,*@,(!( !))=)) $$,!@,@@( !))=))

Page 44: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]$)

hu]8f tyf sf]if cg';"rL– !$

qm=;+= o; jif{ ut jif{ljj/0f

!= :yug s/ hu]8f #$,@@,#!% ^&,(%,*%@@= aLdf hu]8f $,(%,)),$&% $,(%,)),$&%#= k"“hLut hu]8f – –$= ljz]if hu]8f – –%= cGo hu]8f -ljj/0f v'nfpg]_ – –^= z]o/ lk|ldod – –&= k|:tfljt af]gz z]o/ – (,&),^(,)#** k"“hLs[t x'g af“sL af]gz z]o/ – –(= gfkmf–gf]S;fg lx;faaf6 ;f/]sf] gfkmf !^,%#,*(,*)@ #*,)$,*@(

��hDdf @!,*#,!@,%(@ !%,&!,&),!($

-u_ Ps k|ltzt jf a9L z]o/ :jfldTj ePsf] z]o/wgLx¿sf] ljj/0f

qm=;+=

o; jif{ ut jif{

ljj/0f/sd:jfldTjsf]

∞:jfldTjsf]

∞/sd

!= >L ;fN6 6«]l8¨ skf]{/]zg ln= ^=)* #,@&,!#,&*% ^=)* @,^*,!$,%&*@= >L /fh]Gb| dfg z]/rg !=)! %#,*@,)$$ !=!* %!,(),)@##= >L k|lbk s'df/ ?¨f6f !=!* ^#,#!,&$$ !=!* %!,(),)@#$= >L ;g\/fOh a}+s ln= %=** #,!^,%*,))) %=** @,%(,$(,@^!%= >L /fds[i0f dfgGw/ !=(^ !,)%,%@,&)) !=(^ *^,$(,&%$^= >L nf]sdfGo uf]N5f !=%( *%,%!,(%& !=%( &),)(,*)!&= >L lbjfs/ uf]N5f !=!* ^#,#!,*$( !=!* %!,(),)@#*= >L z]v/ s'df/ uf]N5f !=@# ^%,($,)*) !=@# %$,)%,)@((= >L ;~ho s'df/ uf]N5f !=@# ^%,((,!^( !=@# %$,)(,!@&!)= >L rGb| s'df/ uf]N5f !=@# ^%,($,)%) !=@# %$,)%,)@(!!= >L ;'/]Gb| s'df/ uf]N5f !=@# ^%,($,!#% !=@# %$,)%,)@(!@= >L efh'/Tg P08 s+= k|f= ln= !=(^ !,)%,%@,&)) !=(^ *^,$(,&%$!#= >L lxdfn P08 s+= k|f= ln= !=(^ !,)%,%@,&)) !=(^ *^,$(,&%$!$= >L Hof]lt P08 s+= k|f= ln= !=(^ !,)%,%@,&)) !=(^ *^,$(,&%$!%= >L czf]s s'df/ tf]bL @=($ !,%*,@*,*$) @=($ !,@(,&$,$%(!^= >L g/]Gb| s'df/ cu|jfn @=%% !,#&,@^,$#! @=($ !,@(,&$,$%(!&= >L lbJo dl0f /fhe08f/L %=!) @,&$,#&,@@& %=!) @,@$,*(,%#!!*= >L ;'lzn s'df/ kGt !=$& &(,!$,$@! !=$& ^$,*&,@#)!(= >L cf]e/l;h 6«]l8¨ s+= k|f= ln= @=&$ !,$&,&$,!(^ @=&$ !,@!,)(,((&@)= >L /fd nfnhL wfkL b]jL uf]N5f Rofl/l6 6«i6 !=&* (%,&*,&^( !=^* &$,#!,!)#@!= >L cd[tf k/fh'nL !=$% &*,@&,%^@ !=$% ^$,!^,)!&@@= ;]lnGsf] OG:of]/]G; lk=Pn=;L= @)=)) !),&^,#*,(($ @)=)) *,*@,@*,^*$

Page 45: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

$!

ltg{ af“sL bL3{sfnLg C0f tyf ;fk6L cg';"rL– !^

qm=;+= o; jif{ ut jif{ljj/0f

!= l8a]Gr/ ÷ a08 – –

@= a}+s – –

#= ljQLo ;+:yf – –

$= cGo -ljj/0f v'nfpg]_ – –

��hDdf – –

@,*),&(,$(( !,^&,^(,(*@ !,&(,!#,*!@ !,!#,)(,%!& $,%(,(#,#!! @,*),&(,$((

dxf–ljklQ hu]8f cg';"rL– !%

o; jif{ ut jif{o; jif{ ut jif{o; jif{ ut jif{

jif{sf] z'?df dxf–ljklQ hu]8f gfkmf–gf]S;fg lx;faaf6 ;f/]sf] jif{sf] cGTodf dxf–ljklQ hu]8f

@,*),&(,$(( !,^&,^(,(*@ !,&(,!#,*!@ !,!#,)(,%!& $,%(,(#,#!! @,*),&(,$((

Page 46: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]$@

lk|m x

f]N8 h

ldg

!,&#,#

(,)(

%(,!#

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%,@&,*

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@,(()

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kmlg{r/

tyf

lkmS;

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!,%*,

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!(,)@,!

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sfof

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fdfg

!,&(,$#

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*$,&^

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,%$$

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g%,$

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––

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@@,*

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%,#%@

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,%&,!$

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%#&

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,%^&

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Page 47: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

$#

-s_ nufgL cg';"rL– !*

qm=;+= o; jif{ ut jif{ljj/0f

-s_ bL3{sflng nufgL!= ;/sf/L / ;/sf/sf] hdfgt k|fKt ;]So'l/6L $%,%),))) $%,%),)))@= jfl0fHo a}+ssf] d'2tL lgIf]k !,$),)),))) #%,)),)))#= ljsf; a}+ssf] d'2tL lgIf]k – !#,)),)))$= gful/s nufgL of]hgf – –%= ljQLo ;+:yfsf] d'2tL lgIf]k – –^= klAns sDkgLsf] ;fwf/0f z]o/ -cg';"rL !*=! adf]lhd_ ^,*#,!#,#^# #,)%,^%,^&!&= a}+s tyf ljQLo ;+:yfsf] cu|flwsf/ z]o/÷l8a]Gr/ (,&),@@,))) (,(%,@@,)))*= cGo -ljj/0f v'nfpg]_ – –

s= cfsl:ds aLdfsf]if g]kfn – –v= g]kfn k'gaL{df sDkgL ln= !!,@(,!!,&^% !!,@(,!!,&^%u= Pg=l;=Pd= Do'r'on km08 !,@!,#@,^)) (%,$!,$@)

���hDdf #),*(,@(,&@* @^,!*,(),*%^-v_ cNksflng nufgL

!= ;/sf/L / ;/sf/sf] hdfgt k|fKt ;]So'l/6L – –@= jfl0fHo a}+ssf] d'2tL lgIf]k ^(,^(,)),))) %%,@^,)),)))#= ljsf; a}+ssf] d'2tL lgIf]k !$,(!,%),))) !),)(,)),)))$= gful/s nufgL of]hgf – –%= ljQLo ;+:yfsf] d'2tL lgIf]k !,$),)),))) !,#@,)),(&%^= a}+s tyf ljQLo ;+:yfsf] cu|flwsf/ z]o/÷l8a]Gr/ @%,)),))) –&= jfl0fHo a}+ssf] Jofh k|fKt x'g] cGo lgIf]k (,^&,%#,)@# (,)$,*$,($^*= ljsf; a}+ssf] Jofh k|fKt x'g] cGo lgIf]k @,&),@&,!&) %,@@,*(,*(((= ljQLo ;+:yfsf] Jofh k|fKt x'g] cGo lgIf]k !,!@,!$,^)) @,^#,$%,$!%!)= cGo Jofh k|fKt x'g] nufgL -ljj/0f v'nfpg]_ – –

s= g]kfn ljB't k|flws/0f – –v= Pg=l;=Pd= Do'r'on km08 – –hDdf ((,&%,$$,&(# *#,%*,@!,@#%s'n hDdf !,#),^$,&$,%@! !,)(,&&,!@,)(!

Page 48: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]$$

-v_ z]o/df nufgL cg';"rL– !*=!qm=;+= k/n d"No ahf/ d"Noljj/0f c+lst d"Nov'b /sd;+Vof ahf/ d"No

!= PgcfOl; Pl;of a}+s ln= %^(^ @,%!,&)) !)) $$% @,%!,&)) $$@= g]kfn a}+s ln= #$^& $,^%,%(* !)) #^$ $,^%,%(* !#$#= l;4fy{ a}+s ln= !##* &),&)) !)) $*% &),&)) %#$= Pg=Pd=la= a}+s ln= &%*# !(,^*,#$( !)) %$% !(,^*,#$( @^)%= l;len a}+s ln= (!# @,@$,%#% !)) @$^ @,@$,%#% @$^^= Unf]an cfO=Pd=O{= a}+s ln= #(#(! !,*@,^(,@** !)) #** !,*@,^(,@** $^$&= n'lDagL kmfOgfG; s+= ln= *#( !(,#)) !)) @$! !(,#)) @#*= nlntk'/ kmfOgfG; ln= &%(# ^,*),#)) !)) !*! ^,*),#)) ()(= d]3f a}+s g]kfn ln= !^%& !,@),%)) !)) $%* !,@),%)) &#!)= ;]Gr'/L sdl;{on a}+s ln= @%(!! %!,&),$@^ !)) @() %!,&),$@^ @))!!= l;l6hg a}+s OG6/g]zgn ln= !^^^$ #%,**,#$% !)) $)# #%,**,#$% @!%!@= Hof]lt ljsf; a}+s ln= %)&!$ %%,(#,$*) !)) @)& %%,(#,$*) !!)!#= s'df/L a}+s ln= @%$! ^,!$,&)( !)) #@& ^,!$,&)( @$@!$= ;flgdf dfO{ xfO8«f] kfj/ ln= &$@ &$,@)) !)) !!^* &$,@)) !))!%= l/l8 xfO8«f] !#% !@,&)) !)) @!& !@,&)) ($!^= g]kfn OGe]i6d]06 a}+s ln= !!^)^ @(,%!,!^( !)) ^&# @(,%!,!^( @%$!&= ul/df ljsf; a}+s ln= !@^%$ @(,$#,)() !)) @(^ @(,$#,)() @##!*= ;Ktsf]zL 8]enkd]G6 a}+s ln= !^!& $,^^,&^@ !)) !(* $,^^,&^@ @*(!(= g]kfn nfOkm OG:of]/]G; s+= #%@ $,)!,*%) !)) @!$* $,)!,*%) !,!$@@)= xfd|f] ljsf; a}+s $)((* !,!#,##,@$& !)) @#$ !,!#,##,@$& @&^@!= g]zgn xfO8«f] kfj/ %&^^) *&,*%,^#( !)) !#@ *&,*%,^#( !%@@@= k"l0f{df ljsf; a}+s ^$@% @&,!(,%!% !)) #!@ @&,!(,%!% $@#@#= s}nfz ljsf; a}+s $)!) !$,@@,*$% !)) #@& !$,@@,*$% #%%@$= :6\of088{ rf6{8{ a}+s !@* !,^%,!@) !)) @@(% !,^%,!@) !,@()@%= g]kfn k'gaL{df s+= ln= ^&&$@) ^,&&,$@,))) !)) ;"lrs[t gePsf] ^,&&,$@,))) –@^= g]kfn k'gaL{df s+= ln= – $,%!,^(,&^% – $,%!,^(,&^% –

���hDdf (&*)%$ !*,!@,@%,!#) !*,!@,@%,!#)

Page 49: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

$%

gub tyf a}+s df}Hbft cg';"rL– !(

qm=;+= o; jif{ ut jif{ljj/0f

!= gub df}Hbft – –-s_ – –-v_ – –���hDdf – –

@= a}+s df}Hbft-s_ jfl0fHo a}+sx¿sf] df}Hbft !@,!^,)@,^#% !),)),@^,#%$-v_ ljsf; a}+sx¿sf] df}Hbft !,#*,)@,##@ @,($,)%,*(!-u_ ljQLo ;+:yfx¿sf] df}Hbft @,!#,$@% %,(),)!^-3_ cGo -ljj/0f v'nfpg]_ – –

hDdf !#,%^,!*,#(@ !#,)),@@,@^!

cGo shf{ cg';"rL– @)

qm=;+= o; jif{ ut jif{ljj/0f

-s_ bL3{sfnLg

!= clestf{nfO{ shf{ – –@= sd{rf/LnfO{ shf{ – –#= cGo -ljj/0f v'nfpg]_ – –

���hDdf – –-v_ cNksfnLg

!= clestf{nfO{ shf{ – –@= sd{rf/LnfO{ shf{ – –#= cGo -ljj/0f v'nfpg]_ – –

���hDdf – –

Page 50: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]$^

cGo ;DklQ cg';"rL– @!qm=;+= o; jif{ ut jif{ljj/0f

!= nufgLaf6 k|fKt x'g af“sL cfo !,#(,%&,**( !,)!,*%,(&!@= shf{af6 k|fKt x'g af“sL Aofh – –#= cGo aLdsaf6 k|fKt x'g af“sL !),@!,!@,$)* %,^*,$&,)()$= k'gaL{dsaf6 k|fKt x'g af“sL #(,%$,@$,^%) @%,)%,%),@##%= ljljw cf;fdL !,%^,^),!%) ^%,*&,)!*^= clu|d e'QmfgL $$,**,&*,*)% $),@#,$$,*)^&= sd{rf/L k]ZsL !&,*$,^)* !#,(&,@*#*= cGo k]ZsL %%,*$,(*% #*,%(,$(*(= w/f}6L ^#,@%,$$$ #),!!,%%@!)= c;'n x'g af“sL aLdfz'Ns – –

Go"gM c;'n x'g af“sL aLdfz'Ns d'NtaL (Suspense) – –!!= cGo -ljj/0f v'nfpg]_

s_ gful/s nufgL sf]if -pkbfg_ %,!#,&(,$)^ $,*!,!*,$)^v_ vr{ (Prepaid Expenses) #,^@,$^! *,@!,#^@u_ cu|Ld 3/ ef8f – –3_ 3/ ef8f cfDbfgL k|fKt x'g af“sL – –ª_ sd{rf/LnfO{ ;+ro sf]if e'QmfgL – –r_ l6s6 df}Hbft !,!#,#*( @@,)%*5_ :yug s/ #$,@@,#!% ^&,(%,*%@h_ k]ZsL bfjL @!,(%,(),!%& $*,&#,#%,@&%

hDdf !,@^,$%,(^,^^& !,@&,&*,&^,$)$

Page 51: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

$&

rfn' bfloTj cg';"rL– @@

qm=;+= o; jif{ ut jif{ljj/0f

!= clestf{nfO{ lbg af“sL – @,%@,&*@@= cGo aLdsnfO{ lbg af“sL !#,*@,!&@ !!,%*,$$,)&)#= k'gaL{dsnfO{ lbg af“sL #&,^%,$),)#) !*,@*,&#,^*)$= cNksflng ;fk6L – –%= aLdfz'Ns w/f}6L &%,@&,!@# $*,%$,)!#^= k"0f{ ljj/0f gv'n]sf] aLdfz'Ns – –&= ljljw ;fx" #,^^,)@,@(* #,(!,#^,%!**= ;xfos÷xf]lN8¨ sDkgLnfO{ lbg af“sL – –(= >f]tdf s§f ul/Psf] s/ ltg{ af“sL ^),)@,$*( (@,&#,(*#!)= d"No clej[l4 s/ ltg{ af“sL !,^(,^%,)^* !,@!,$*,!%*!!= ef8f e'QmfgL – $%,&*)!@= cfos/ e'QmfgL – –!#= ;]jf z'Ns ltg{ af“sL !,$),(),*%@ !,!!,@!,@@!!$= sd{rf/LnfO{ lbg af“sL af]g; #,&$$ #,)(,%@)!%= ;+rfnsnfO{ lbg af“sL – –!^= nfef+z e'QmfgL $#,)&,$!) $^,^),#)(!&= cGo -ljj/0f v'nfpg]_ – –

hDdf $^,#$,@!,!*^ #*,)%,@),)#$

c;dfKt hf]lvd Joj:yf cg';"rL– @#

qm=;+= o; jif{ ut jif{ljj/0f

!= clUg aLdfsf] c;dfKt hf]lvd hu]8f &,)$,$$,!($ &,%&,(@,#!@

@= ;fd'lb|s aLdfsf] c;dfKt hf]lvd hu]8f

rfn' cf=j=sf] *),(^,)%# $*,(!,*@!

Ps cf=j= cl3sf] $*,(!,*@! -!(,@!,)($_

b'O{ cf=j= cl3sf] -!(,@!,)($_ @*,&#,)!(

hDdf !,!),^^,&*) %*,$#,&$^

#= df]6/ aLdfsf] c;dfKt hf]lvd hu]8f @#,#(,$%,$%* !*,$#,^@,&&!

$= OlGhgLol/¨ aLdfsf] c;dfKt hf]lvd hu]8f @,!),&@$ $,#%,&#!

%= xjfO{ aLdfsf] c;dfKt hf]lvd hu]8f %&^ !%,&)^

^= ljljw aLdfsf] c;dfKt hf]lvd hu]8f ##,!&,$*$ ##,)),@!$

&= kz'k+IfL tyf afnL aLdfsf] c;dfKt hf]lvd hu]8f #),#^,&^& &,(@,&!%

*= n3' aLdfsf] c;dfKt hf]lvd hu]8f #)) –

��hDdf #@,@),@@,@*# @&,)%,$#,!($

Page 52: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]$*cGo

Joj

:yf

cg';

"rL– @

#‘s’

jif{sf

] cGtd

f sfod

/x]sf

] Joj:

yf

ut j

if{o;

jif{

o; j

if{ut

jif{

ut j

if{o;

jif{

o; j

if{ut

jif{

ut j

if{o;

jif{

qm=;+=

ljj/0

frf

n' cf

=j=df

yk

ul/Ps

f] Joj

:yf

jif{sf

] z'?d

f Joj

:yf

rfn'

cf=j=

df c

kn]vg

÷e'Qm

fgLul/

Psf] J

oj:y

frf

n' cf

=j= d

f lkmt

f{ ul/P

sf] Jo

j:yf

!=nf

ef+z

-l8le

8]08_

sf] n

flu Jo

j:yf

%!,)*,

*(&

$$,%^

,&(&

–%!

,)*,

*(&

%!,)*,

*(&

$$,%^

,&(&

––

–%!

,)*,

*(&

@=cf

os/

Joj:

yf#(

,)!,*

$,%(

&#)

,!@,%*

,$%$

!!,%&

,($,

&)$

*,*(

,@^,!$

#&,(

!,^@,%

%^–

––

$@,^*

,!^,&$

%#(

,)!,*

$,%(

&

#=nu

fgLd

f gf]S;

fgLs

f] nflu

Joj:

yf–

@,!%,*

()^*

,&@,*

((–

––

–@,!

%,*()

^*,&@

,*((

$=sh

f{df g

f]S;fg

Lsf] n

flu Jo

j:yf

––

––

––

––

––

%=z+s

f:kb

cf;f

dLsf

] nflu

Joj:

yf–

––

––

––

––

^=cG

o gf

]S;fg

Lsf] n

flu Jo

j:yf

@$,%)

,@!$

##,(@,*

@##)

,@^,@@

*!!

,^(,@)

(–

–!!

,^(,@)

(@!

,!!,*

!*$#

,)&,@

##@$

,%),@!

$

&=sd

{rf/L

;DaG

wL Jo

j:yf

s= k

]G;g

tyf p

kbfg

Joj:

yf$,

*$,)*,

&%@

#,@$,

^!,*

%$#@

,^!,)))

!,%(,$^

,*(*

––

––

%,!^,^

(,&%

@$,

*$,)*,

&%@

v= lj

bf af

kt Jo

j:yf

@,$%,!

!,#%!

@,#),!!

,#%!

–!%

,)),))

)!,&

*,@&

,$&(

––

–^^

,*#,*

&@@,$

%,!!,#

%!

u= c

fjfz

tyf

cGo

;'ljwf

Joj:

yf–

––

––

––

––

3= s

d{rf/L

af]g

; Jo

j:yf

@,(%,$

$,^*

!*)

,$%,@

@(#,(

%,#&,%

#^@,(

%,$$,

^*!

@,(%,$

$,^*

!*)

,$%,@

@(–

–#,(

%,#&,%

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%,$$,

^*!

ª= c

Go–

––

––

––

––

*=cG

o Jo

j:yf

-ljj

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'nfpg

]_@,$

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)$,

!@,)!#

#,@&,)

%^@,$

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––

#,@&,)

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)

hDdf

%),)$,

%@,(#@

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,%$,

$!#

!^,*

*,!(

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!#,!*

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%),)$,

%@,(#@

Page 53: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

$(

ckn]vg÷;dfof]hg x'g af“sL ljljw vr{x¿ cg';"rL– @$

qm=;+= o; jif{ ut jif{ljj/0f

!= ckn]vg ug{ af“sL k|f/lDes vr{ – –@= ckn]vg ug{ af“sL k"j{ ;+rfng vr{ – –#= ckn]vg ug{ af“sL :yug ul/Psf vr{ – –$= cGo -ljj/0f v'nfpg]_ – –%= ljsf; C0fkqdf lk|ldod %),$)! !,)),*))

��hDdf %),$)! !,)),*))

Page 54: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]%)

-s_ kl/ro;u/dfyf OG:of]/]G; sDkgL lnld6]8 (Sagarmatha Insurance Company Limited) -o; kl5 æsDkgLÆ elgPsf]_ g]kfndf:yflkt ;Lldt bfloTj ePsf] lghL{jg aLdf sDkgL xf] . o;sf] /lhi6{8{ sfof{no gS;fn, sf7df8f}+df /x]sf] 5 . of]sDkgL g]kfn lwtf]kq ljlgdo ahf/ lnld6]8df ;"lrs[t ePsf] tyf o; sDkgLn] aLdf ;ldltaf6 aLdf P]g, @)$(sf] bkmf !) sf] pkbkmf # tyf aLdf lgodfjnL, @)$( sf] lgod * sf] pklgod -!_ adf]lhd lghL{jg aLdf Joj;fo;+rfng ug{ ldlt @)%# ;fn cfiff9 !@ ut]af6 :jLs[lt k|fKt u/]sf] xf] .cfly{s jif{ @)&# ;fn >fj0f ! ut]b]lv @)&$ ;fn cfiff9 #! ut];Ddsf] ;+nUg ljQLo ljj/0fx¿ o; sDkgLsf] ;+rfns;ldltsf] a}7sn] ldlt @)&$ ;fn sflt{s @& ut] kfl/t u/]sf] xf] .

!= ljQLo ljj/0f tof/Lsf cfwf/x¿Mo; sDkgLsf] ljQLo ljj/0fx¿ P]ltxfl;s d"No cjwf/0ff (Historical Cost Convention) / Joj;fosf] lg/Gt/tf (Going

Concern) sf] cfwf/df :ki6 ¿kdf n]vf ;DaGwL l6Kk0fLx¿ cGoyf pNn]lvt ul/Psf]df afx]s k|f]befjL (Accrual) cfwf/dfn]vfÍg u/L ;fdfGotof ;j{dfGo n]vfsf l;4fGtx¿ (Generally Accepted Accounting Principles), g]kfn rf6{8{ PsfpG6]G6;+:yfaf6 hf/L g]kfn n]vfdfg (Nepal Accounting Standards- NAS), aLdf P]g @)$(, aLdf lgodfjnL, @)$(, sDkgLP]g, @)^# tyf aLdf ;ldltsf] ljQLo ljj/0f ;DaGwL lgb]{lzsfsf] clwgdf aLdf Joj;fodf /x]sf] k|rng ;d]tnfO{Wofgdf /flv tof/ ul/Psf] 5 t/ g]kfn rf6{8{ PsfpG6]G6 ;+:yfåf/f hf/L ul/Psf] g]kfn ljQLo k|ltj]bgdfg cg'¿ko; sDkgLsf] ljj/0fx¿ tof/ ul/Psf] 5}g .

@= l:y/ ;DklQ n]vf°g gLltMl:y/ ;DklQx¿ P]ltxfl;s d"No cjwf/0ffsf cfwf/df nfut d"Nodf ¥xf; s§L u/L b]vfOPsf] 5 . ;DklQ k|fKt ug{sf]nflu ul/Psf] vr{ tyf :yfkgf vr{nfO{ nfut d"Nodf k"“hLs/0f ul/Psf] 5 .

#= ¥xf; s§L gLltMrfn' cf=j=df ylkPsf l:y/ ;DklQx¿sf] ¥xf; s§L cfos/ P]g, @)%* åf/f lgb]{lzt b/ tyf tl/sf cg';f/ 36\bf] d"Nok|0ffnL (Diminishing Balance Method) sf] cfwf/df ¥xf; s§L ul/Psf] 5 .

$= k"“hLs[t gul/g] ;DklQx¿sf] n]vf°g gLltMsDkgLn] k|lt OsfO ¿= %,))) ;Dd d"No kg]{ ;fdfgx¿ k|s[lt x]/L vl/b ePs} jif{df vr{ n]Vg] gLlt lnOPsf] 5 .

%= cfos/ Joj:yf gLltMrfn' s/o; sDkgLn] cfos/ P]g, @)%* tyf tTkZrft\ cfos/ P]gdf ePsf] ;+zf]wgsf] clwgdf /xL cfos/ Joj:yf u/]sf] 5. tyflk ljQLo ljj/0fdf pNn]v ul/Psf] s/, s/ n]vfk/LIf0f tyf cfGtl/s /fhZj sfof{noaf6 lgwf{/0f ul/Psf] s/eGbfkm/s x'g ;Sg]5 .

:yug s/ljQLo ljj/0f cg';f/sf] ;DklQ tyf bfloTjsf] /sd tyf s/sf cfwf/ aLr km/s eO{ l;h{gf x'g] c:yfoL cGt/(Temporary Difference) sf] sf/0fn] eljiodf l;h{gf x'g] s/ bfloTj tyf ;DklQsf] nut /fVg] p2]Zon] :yug s/sf]n]vfÍg ul/Psf] 5 . :yug s/ ;DklQ ;[hgf ePdf ;f] a/fa/sf] /sd :yug s/ hu]8fdf /flvg] 5 .

^= nufgL n]vf°g gLltM-s_ ;/sf/L jrtkq÷C0fkqdf nufgL n]vf°g gLlt�.

aLdf ;ldltsf] ljQLo ljj/0f ;DaGwL lgb] {lzsf adf]lhd ;/sf/L jrt–kq tyf C0fkqdf ul/Psf]nufgLnfO{ clÍt jf k/n d"NodWo] h'g 36L 5 ;f]xL d"Nodf n]vfÍg ug]{ gLlt lnOPsf] 5 .

-v_ a}+s÷ljQLo ;+:yfsf] d'2tL lgIf]kdf nufgL n]vf°g gLlt .aLdf ;ldltsf] ljQLo ljj/0f ;DaGwL lgb]{lzsf adf]lhd a}+s tyf ljQLo ;+:yfsf] d'2tL lgIf]kdf ul/Psf] nufgLnfO{;f“jf /sddf b]vfOPsf] 5 .

-u_ klAns lnld6]8 sDkgLsf] z]o/df nufgL n]vf°g gLlt .klAns lnld6]8 sDkgLsf] z]o/ nufgLnfO{ k/n d"Nodf /flvPsf] 5 . k/n d"No eGbf ahf/ d"No sd ePdf km/ssd d"NonfO{ Joj:yf vr{ (Provision for Investment Loss) n]vfÍg ul/Psf] 5 .

-3_ klAns lnld6]8 sDkgLn] hf/L u/]sf] C0fkqx¿df nufgL n]vf°g gLlt .klAns lnld6]8 sDkgLn] hf/L u/]sf] C0fkqdf u/]sf] nufgLnfO{ c+lst d"Nodf n]vfÍg ul/Psf] 5 .

cg';"rL– @%ljQLo ljj/0f;+u ;DalGwt k|d'v n]vf gLltx¿

Page 55: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

%!

&= ;6xL 36a9 ;dfof]hg gLltMljb]zL d'b|fdf /x]sf] ;DklQ / bfloTjsf] clGtd df}Hbftsf] n]vfÍg g]kfnL d'b|fdf jiff{Gtsf] a}+s vl/b b/ cg';f/ ul/Psf]5 . ljb]zL d'b|fdf ePsf] sf/f]af/nfO{ ;f]xL ldltsf] ljlgdo b/nfO{ cfwf/ dfgL n]vfÍg ul/Psf] 5 . lng' lbg'kg]{ ePdfjif{sf] cGTodf sfod /x]sf] ljlgdo b/sf] cfwf/df km/s kg{ hfg] /sdnfO{ ljlgdodf gfkmf jf gf]S;fg lx;fadf b]vfpg]gLlt cjnDag ul/Psf] 5 .

*= aLdfz'Ns cfDbfgL n]vf°g gLltMaLdfz'Ns cfDbfgL aLdf P]g / aLdf ;ldltsf] lgb]{zg adf]lhd gub k|flKtsf] cfwf/df n]vfÍg ul/Psf] 5 . aLdfn]v/2 ePdf /2 ul/Psf] jif{ pQm aLdfz'NsnfO{ ;f]xL cfly{s jif{ n]vfÍg u/L aLdfz'Ns cfDbfgLaf6 36fOg] ul/Psf] 5 .k'gaL{df :jLsf/ u/] afkt k|fKt x'g] aLdfz'Ns cfDbfgL k|f]befjL (Accrual) cfwf/df n]vfÍg ul/Psf] 5 .

(= k'gaL{df sldzg cfDbfgL n]vf°g gLltMk'gaL{df sldzgnfO{ Accrual Basis df cfDbfgL n]vfÍg ug]{ gLlt lnOPsf] 5�. d'gfkmf sldzg (Profit Commission)

cfDbfgL aLdf ;ldltsf] ljQLo ljj/0f ;DaGwL lgb]{lzsf adf]lhd ;DalGwt k'gaL{dsaf6 lnlvt ;dy{g k|fKt eP kl5n]vfÍg ug]{ gLlt /x]sf] 5 .

!)= cGo cfo n]vf°g tyf af“8kmf“8 gLltMsDkgLn] nufgLdf k|fKt ug]{ Aofh tyf cGo cfDbfgLnfO{, nfef+z afx]s k|f]befjL (Accrual) cfwf/df n]vfÍg u/L aLdf;ldltsf] ljQLo ljj/0f ;DaGwL lgb]{lzsf adf]lhd s'n cfDbfgLnfO{ gfkmf–gf]S;fg lx;fa tyf cfo–Joo lx;fasf] ef/cg';f/ af“8kmf“8 ul/Psf] 5 .

!!= shf{ n]vf°g gLltMsDkgLn] pkof]u u/]sf] shf{nfO{ shf{sf] ;f“jf /sddf n]vfÍg ug]{ gLlt /x]sf] 5 . o; cf=j= @)&#.)&$ df sDkgLn]ltg'{ kg]{ jf p7fpg' kg]{ s'g} klg shf{ /x]sf] 5}g .

!@= Joj:yfkg vr{ af“8kmf“8 gLltMaLdf ;ldltsf] lgb]{zgsf] cfwf/df Joj:yfkg vr{sf] !) k|ltzt /sd gfkmf–gf]S;fg lx;fadf vr{ b]vfO{ af“sL /sdnfO{;DalGwt aLdf Joj;fosf] k|ToIf aLdfz'Nsdf clestf{ sldzg s§f u/L x'g cfpg] /sdnfO{ To; aLdf Joj;fosf]ef/ dfgL k|To]s aLdf Joj;fosf] aLdfz'Nssf] cfwf/df aLdf Joj;fosf] cfo–Joo lx;fadf af“8kmf“8 ug]{ gLlt cjnDagul/Psf] 5 .

!#= aLdf bfjL e'QmfgL vr{ n]vf°g gLltMsDkgLn] aLdf bfjL e'QmfgLsf] vr{ n]vfÍg ubf{ aLdfn]v adf]lhd e'QmfgL ug'{kg]{ jf:tljs bfjL /sd / cfjZos k/fdz{tyf cg';Gwfg vr{ ;d]t u/L n]vfÍg ug]{ gLlt lnPsf] 5 .

!$= aLdf bfjL afkt bfloTj Joj:yf n]vf°g gLltM-s_ ;[hgf ePsf] t/ hfgsf/Ldf gcfPsf] aLdf bfjL afkt bfloTj Joj:yf n]vfÍg Joj:yfkgsf] cg'ejsf] cfwf/df

n]vfÍg ug]{ gLlt /x]sf] 5 .

-v_ e'QmfgL lbg af“sL bfjL /sdsf] nflu aLdf lgodfjnL, @)$( sf] lgod !% -3_ adf]lhd !!% k|ltztn] /sdJoj:yf u/L n]vfÍg ug]{ gLlt lnOPsf] 5 .

!%= v'b gfkmf af“8kmf“8 gLltMaLdf lgodfjnL, @)$( sf] bkmf !% -u_ tyf aLdf ;ldltsf] ljQLo ljj/0f ;DaGwL lgb]{lzsfsf] Joj:yf adf]lhd r'Qmfk"“hL a/fa/ geP;Dd v'b gfkmfsf] %) k|ltztsf] x'g cfpg] /sd aLdfsf]ifdf ;fg]{ gLlt /x]sf] 5, ;fy} pQm /sdnfO{;f]xL aLdfsf] cfo–Joo lx;faaf6 cfPsf] artsf] ef/nfO{ cfwf/ dfgL k|To]s lsl;dsf] aLdfsf]ifdf af“8kmf“8 ug]{] gLlt/x]sf] 5�.

!^= sd{rf/L pkbfg, labf tyf cGo ;'ljwf afkt Joj:yf gLltMsDkgLsf] sd{rf/L ljlgodfjnL cg';f/ sd{rf/L pkbfg, ;+rosf]if, ljbf tyf cGo ;'ljwf afkt Joj:yf ug]{ gLlt lnOPsf]5 .

s_ pkbfgMsDkgLsf] sd{rf/Ln] ;]jf u/]sf] k"/f jif{sf] cfwf/df pkbfg vr{sf] Joj:yf u/L Joj:yfkg vr{df vr{ n]vL ;f] a/fa/sf]/sd gful/s nufgL sf]if cGtu{t :jLs[t pkbfg sf]ifdf nufgL ug]{ gLlt lnOPsf] 5 .

Page 56: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]%@

v_ ;+rosf]ifMsDkgLsf] sd{rf/L ljlgod cg';f/ sDkgLn] 5'§} ;+rosf]if of]ubfgsf] Joj:yf u/]sf] 5 . h; cg';f/ sd{rf/Lsf] cfwf/tnasf] !) k|ltztn] Joj:yf u/L Joj:yfkg vr{df vr{ n]vL ;f] a/fa/sf] /sd sd{rf/L ;+rosf]if cGtu{t sd{rf/Lvftfdf hDdf ug]{ gLlt lnPsf] 5 .

u_ ljbf afkt Joj:yfMsDkgLsf] sd{rf/L ljlgod cg';f/ :yfoL sd{rf/Lx¿sf] ;+lrt 3/ labf afktsf] /sdsf] Joj:yf ug]{ gLlt lnPsf] 5 .

!&= z+sf:kb cf;fdL Joj:yf gLltMz+sf:kb cf;fdLsf] nflu Joj:yfkgn] lgwf{/0f u/]sf] cg'dfg cg';f/ Joj:yf ug]{ gLlt /x]sf] 5 .

!*= ckn]vg vr{ n]vf°g gLltM;/sf/L art tyf C0fkqx¿ vl/bdf e'QmfgL ePsf] lk|ldodnfO{ pQm art tyf C0fkqx¿sf] e'QmfgL cjlw cg';f/;dfg'kflts ¿kdf vr{ hgfpg] tyf cGo ckn]vg ug'{kg]{ vr{ ;f]xL jif{df g} vr{ n]Vg] gLlt lnOPsf] 5 .

!(= cGo gLltx¿Mjf;nft, gfkmf–gf]S;fg lx;fa, cfo–Joo lx;fa nufotsf ljQLo ljj/0fnfO{ a'‰g / ljZn]if0f ug{ ;3fp k'Ug] cGon]vf gLltx¿M

-s_ nufgLaf6 cfDbfgL n]vfÍg gLltMnufgLaf6 k|fKt x'g] cfDbfgL k|f]befjL (Accrual) / nfef+z cfDbfgL gub k|flKtsf] cfwf/df n]vfÍg ug]{ gLlt /x]sf]5 .

-v_ c;dfKt hf]lvd hu]8f n]vfÍg gLltMsDkgLn] aLdf lgodfjnL, @)$( tyf aLdf P]g, @)$( adf]lhd c;dfKt hf]lvd hu]8f afkt v'b aLdfz'Nssf]%) k|ltzt /sdn] Joj:yf ug]{ gLlt /x]sf] 5 / Joj:yf u/]sf] /sdnfO{ kl5Nnf] cfly{s jif{df cfDbfgL hgfpg]gLlt /x]sf] 5 . ;fd'lb|s aLdfsf] xsdf Joj:yf u/]sf] /sdnfO{ tLg jif{ kl5sf] cfly{s jif{df cfDbfgL hgfpg]gLlt /x]sf] 5 .

-u_ k'gaL{df z'Ns vr{ n]vfÍg gLltMk'gaL{df z'Ns vr{nfO{ k|f]befjL (Accrual) cfwf/df n]vfÍg ug]{ gLlt /x]sf] 5 .

-3_ nufgL juL{s/0f gLltMjf;nftsf] lbgdf sfod /x]sf] nufgLx¿sf] clGtd e'Qmflg ldlt Ps jif{eGbf a9L ePsf] nufgLx¿nfO{ bL3{sfnLgnufgLsf] ¿kdf / ;f] eGbf jfx]ssf] nufgLnfO{ cNksfnLg nufgLsf] ¿kdf b]vfpg] gLlt lnPsf] 5 .

Page 57: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

%#

ljQLo ljj/0f;+u ;DalGwt n]vf ;DaGwL l6Kk0fLx¿!= ;Defljt bfloTjx¿M

c_ sDkgLsf] xfn;Dd r'Qmf jf e'QmfgL x'g af“sL nufgL gePsf]�.cf_ xfn;Dd sDkgLn] s'g} k|Tofe"lt k|ltj4tf (Underwriting Commitments) u/]sf] 5}g�.O_ sDkgLdf o; cf=j=df s'g} klg aLdfn]v cGtu{t eGbf afx]s aLds pk/ s'g} bfjL k/]sf] 5}g .O{_ sDkgLn] cfgf] tkm{af6 lbPsf] Uof/]06L gePsf]�.p_ cGo bfloTj M s]xL gePsf] .

@= e'QmfgL ug{ af“sL bfjL jfkt bfloTj d"Nof°g ubf{ cjnDag u/]sf] cfwf/x¿Me'QmfgL ug{ af“sL bfjL afkt bfloTjsf] d"NofÍg ljut jif{sf] cg'ej / ;e]{o/;+u ul/Psf] k/fdz{ cg';f/ ul/Psf] 5 .aLdf lgodfjnL, @)$( sf] lgod !% -#_ sf] Joj:yf cg'¿k ;"lrt ul/Psf] bfjLsf] cg'dflgt bfloTjdf sDkgLsf]lx:;f !!%∞ n] x'g cfpg] /sd bfjL afkt Joj:yf ul/Psf] 5 .

#= aLdssf] ;DklQdf cfPsf] ;Lldttf tyf ljjfbx¿MsDkgLn] vl/b u/]sf] ;DklQx¿df xfn;Dd s'g} ljjfbx¿ gePsf] .

$= shf{, nufgL tyf l:y/ ;DklQsf] nflu ul/Psf] k|ltj4tfMsDkgLn] shf{, nufgL tyf l:y/ ;DklQsf] nflu s'g} k|ltj4tf u/]sf] 5}g .

%= nufgL;+u ;DalGwt b]xfosf vl/b laqmL ;Demf}tfx¿sf] d"NoMc_ vl/b ul/Psf] ;DklQsf] :jfldTj k|fKt gePsf] 5}g .cf_ sDkgLn] s'g} ;DklQ laqmL ul/Psf] e'QmfgL k|fKt e} g;s]sf] 5}g .

^= o; jif{e/L ul/Psf] nufgL tyf laqmL / lkmtf{ lnPsf] nufgLsf] ljj/0fM-s_ o; jif{ e/L ul/Psf] gof“ nufgLsf] ljj/0fM

-v_ o; jif{ e/L ul/Psf] nufgL lkmtf{sf] ljj/0fM

nufgL ul/Psf]/sd -¿=_qm=;+= ljj/0f

!= g]kfn ;/sf/sf] /fli6«o artkq –@= jfl0fHo a}+sx¿sf] d'2tL lgIf]k @^,@#,)),)))#= ljsf; a}+sx¿sf] d'2tL lgIf]k *,(#,%),)))$= ljQLo sDkgLx¿sf] d'2tL lgIf]k !,!%,)),)))%= jfl0fHo a}+ssf] C0fkq –^= OSjL6L z]o/df nufgL $,**,@&,&^*&= cGo @%,(!,!*)

hDdf $!,$%,^*,($*

qm=;+= /sd -¿=_ljj/0f

!= g]kfn ;/sf/sf] /fli6«o jrt kq –!= jfl0fHo a}+sx¿sf] d'2tL lgIf]k !#,&(,%),(&%@= ljsf; a}+sx¿sf] d'2tL lgIf]k !,(^,%),)))#= ljQ sDkgLx¿sf] d'2tL lgIf]k #),)),)))$= jfl0fHo a}+ssf] C0fkq –%= klAns sDkgLsf] ;fwf/0f z]o/ !,!*,!#,)&%

hDdf !&,@$,!$,)%)

cg';"rL– @^

&= a}+s df}Hbft lx;fa ;DaGwdf ;DalGwt a}+s÷ljQLo ;+:yfsf] ;dy{g ;lxtsf] lx;fa ldnfg ;DaGwL Joxf]/fMjfl0fHo a}+s, ljsf; a}+s tyf ljQLo ;+:yfx¿df /x]sf] a}+s df}Hbft sDkgLsf] lx;fa;+u ldnfg ul/;s]sf] / ;DalGwt;+:yfx¿af6 ljj/0f÷df}Hbft ;dy{g kq k|fKt eO{ s]xL ;+:yfx¿sf] ;dy{g k|fKt x'g] qmddf 5 .

Page 58: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]%$

*= aLds / k'gaL{ds;+u lng' lbg' af“sL lx;fa ;DaGwdf ;DalGwt aLds / k'gaL{dssf] ;dy{g ;lxtsf] lx;faldnfg ;DaGwL Joxf]/fMo; sDkgLn] aLds tyf k'gaL{dsx¿;+u jif{sf] cGtdf lng'lbg' kg]{ lx;fasf] ;dy{g k|fKt eO;s]sf] / s]xL :yfgLo

aLdsx¿sf] ;dy{g kq k|fKt x'g] qmddf /x]sf] 5 .

(= aLdsn] u/]sf] nufgL k|rlnt aLdf P]g, lgodfjnL tyf aLdf ;ldltaf6 tf]lsP adf]lhd /x] g/x]sf]MaLdsn] u/]sf] nufgLdWo] ;/sf/L / ;/sf/sf] hdfgt k|fKt ;]So'l/l6df u/]sf] nufgL !(=^$ k|ltztn] sd /x]sf]df

aLdf ;ldltsf] nufgL lgb]{lzsf cg';f/ g]kfn ;/sf/af6 hf/L ljsf; C0fkq pknAw gePsf] cj:yfdf pQm If]qdf

sd /x]sf] nufgL /sdnfO{ jfl0fHo a}+ssf] d'2lt lx;fadf nufgL ug{ ;lsg] ePsf]n] ;f]xL adf]lhd gk'u /sd jfl0fHo

a}+sx¿sf] d'2tLdf nufgL ul/Psf] 5 .

!)= aLdssf] ;+rfns jf ;+rfns;+u ;DalGwt JolQm jf ;+:yf;+u ePsf] sf/f]af/Mo; sDkgLn] ;+rfns tyf ;+rfns;+u ;DalGwt JolQm jf ;+:yf / sDkgLsf ;+:yfksx¿sf] aLdf ul/Psf] 5}g .

!!= aLdsn] cfk\mgf] ;DklQsf] ;'/If0fdf lnPsf] C0fsf] lwtf], zt{ tyf cf}lrToMsDkgLn] xfn cfgf] ;DklQsf] ;'/If0fdf s'g} C0f lnPsf] 5}g .

!@= aLdsn] s/ r'Qmf k|df0f–kq k|fKt u/]sf] cf=j= tyf To:tf] r'Qmf k|df0f–kq k|fKt x'g af“sL cf=j= / ;f] ;DaGwLljj/0fsf ;fy} cl3Nnf] cf=j=x¿sf] s/ hl/jfgf Aofh afkt bfjL k/]sf] / o; cf=j=df e'QmfgL ePsf] /sdM-s_ sDkgLn] :jo+ s/ ljj/0f lgoldt ¿kdf bflvnf ub}{ cfPsf] 5 . sDkgLsf] cf=j= @)^^÷)^&, @)^&÷)^* /

@)^*÷)^( sf] cfos/ 7"nf s/bftf sfof{noaf6 k"glgwf{/0f u/L ¿= *(,*^,&@$ yk s/ bfloTj sfod u/]sf]df

;f] pk/ lrQ ga'em]sf]n] k|zf;lso k'g/fjnf]sgsf nflu cfGtl/s /fhZj ljefudf lgj]bg k]z u/]sf 5f}+ . yk s/

bfloTjnfO{ ;+efljt bfloTjdf b]]vfOPsf] 5 .

-v_ cf=j= @)^(÷)&) sf] 7"nf s/bftf sfof{noaf6 clGtd s/ lgwf{/0f eP cg';f/ yk s/ ¿= #),)@,))@ vr{ Joj:yf

ul/Psf] 5 .

!#= lkmtf{ u/]sf] aLdfz'Ns kl/df0f / sf/0fMo; cf=j= df sDkgLn] ¿= #,)!,*^,!)& aLdfz'Ns lgDg sf/0fx¿n] ubf{ lkmtf{ u/]sf] 5M

-s_ jLldtsf] cg'/f]wdf aLdf+s /sd 36fOPsf] .

-v_ bf]xf]/f] aLdfn]v hf/L x'g uPsf] .

-u_ k|lttkq /2 x'g uPsf] .

-3_ aLdfn]vdf jxg ul/Psf] hf]lvd x6fOPsf] .

!$= ckn]vg x'g af“sL vr{sf] ljj/0fMsDkgLn] g]kfn ;/sf/af6 hf/L artkq vl/bdf e'QmfgL u/]sf] lk|ldod ¿= %),$)! ckn]vg ug{ af“sL /x]sf] 5 .

!%= r'Qmf k"“hLdWo] clu|d e'QmfgL k|fKt(Paid in advance)+e'QmfgL k|fKt x'g af“sL(Call in Arrears)/ hkmt ul/Psft/ k'gM lgisfzg gul/Psf z]o/sf] ljj/0fMr'Qmf k"“hLdWo] clu|d e'QmfgL k|fKt (Paid in Advance) z]o/x¿ gePsf] .

e'QmfgL k|fKt x'g af“sL (Call in Arrears) z]o/x¿ gePsf] .

hkmt ul/Psf t/ k'gM lgisfzg gul/Psf z]o/x¿ gePsf] .

!^= lnh xf]N8 ;DklQdf ut jif{;Dd / o; jif{ vr{(Amortization)n]lvPsf] /sdsf] ljj/0fMlnh xf]N8 ;DklQdf o; jif{ vr{ (Amortization) n]lvPsf] /sd 5}g�.

!&= jif{el/df ePsf] jf;nft aflx/sf] sf/f]af/sf] ljj/0fMjf;nft aflx/sf] sf/f]af/ gePsf] .

!*= cl3Nnf jif{x¿;+u ;DalGwt cfDbfgL tyf vr{x¿sf] 5'6\6f 5'6\6} ljj/0fMcl3Nnf jif{x¿;+u ;DalGwt cfDbfgL tyf vr{ ¿= #),!@,*^* df cf=j= @)^(÷)&) sf] 7"nf s/bftf sfof{noaf6k|fKt clGtd s/ lgwf{/0f cfb]z cg';f/ s/ km5\of}{6 ul/Psf] /sd ¿= #),)@,))@ ;d]t ;dfj]z /x]sf] 5 .

Page 59: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

%%

!(= :yug s/(Deferred Tax),:yug s/ ;DklQ / bfloTjsf] u0fgf cfiff9 #!, @)&$ sf] ljj/0f lgDgfg';f/ /x]sf] 5M:yug s/ ;DklQ -bfloTj_

@)= ;DalGwt k¨x¿;+usf] sf/f]af/M

Joj:yfkgdf /x]sf k|d'v JolQmx¿McWoIf, ;+rfns tyf k|d'v sfo{sf/L clws[tnfO{ Joj:yfkgsf k|d'v JolQmsf] ¿kdf lnOPsf] 5 . ;f]sf] ljj/0f lgDgfg';f//x]sf] 5Ms= >L /fds[i0f dfgGw/ – cWoIfv= >L kB Hof]lt – ;+rfnsu= >L czf]s s'df/ tf]bL – ;+rfns3= >L nf]sdfGo uf]N5f – ;+rfnsª= >L sLlt{ s'df/ hf]zL – ;+rfnsr= >L clhy cf/= u'0fab{g] – ;+rfns5= >L sdn k]l6«s PlNa; – ;+rfnsh= >L uh]Gb| nfn >]i7 – ;+rfnsem= >L clgn hf]zL – ;+rfns`= >L lgd{nf b]jL dfgGw/ – :jtGq ;+rfns -@)&$÷)#÷@* b]lv_6= >L r+sL If]qL – k|d'v sfo{sf/L clws[t

sDkgL tyf ;DalGwt JolQmx¿aLr ePsf] sf/f]jf/sf] lgldQ o; jif{ lgDg vr{x¿ e'QmfgL ul/Psf] 5 .

ut jif{o; jif{

:yug s/ ;DklQ -bfloTj_l:y/ ;DklQ -^,@(,%(&_ -%,@&,#!#_labf afkt Joj:yf @),)%,!^@ &#,%#,$)%nufgLdf gf]S;fgL Joj:yf @),^!,*&) –nufgLdf lk|ldod -!%,!@)_ -#),@$)_pkbfg – –:yug s/ ;DklQ -bfloTj_ #$,@@,#!% ^&,(%,*%@

ljj/0f

s= ;+rfnsx¿ – !!,#),))) ^,)#,))) !&,##,)))v= k|d'v sfo{sf/L clws[t $@,!!,*($ – – $@,!!,*($

hDdf $@,!!,*($ !!,#),))) ^,)#,))) %(,$$,*($

n]vf tyf cGo;ldlt eQf hDdf /sdljj/0f tna, eQf / cGol;=g++= ;+rfns eQf

@!= g]kfn k'gaL{df sDkgLsf] ;+:yfks z]o/df nufgLMg]kfn k'gaL{df sDkgLsf] k"“hL j[l4sf] ;Gbe{df ;+:yfks z]o/df yk nufgL ul/Psf] ¿= $,%!,^(,&^% sf] z]o/ k|df0f–kqk|fKt x'g af“sL 5 .

@@= dxfljklQ sf]ifMaLdf ;ldltn] @)&! c;f]h * ut] hf/L u/]sf] kl/kq g+= &^ cg';f/ ljQLo ljj/0fdf gfkmf–gf]S;fg lx;fa cGtu{taf“8kmf“8sf nflu pknAw /sdsf] !) k|ltztn] x'g] /sd ¿= !,&(,!#,*!@ dxfljklQ hu]8f afkt 5'6\ofOPsf] 5 .

@#= hu]8f tyf sf]ifMaLdf lgodfjnL, @)$( sf] lgod !%-u_ adf]lhd lghL{jg aLdf sDkgLsf] r'Qmf k"“hL a/fa/ geP;Dd d'gfkmfsf] %)k|ltzt /sd hu]8f sf]ifdf ;fg'{kg]{ Joj:yf cg'¿k sDkgLsf] cf=j= @)&#÷)&$ sf] v'b d'gfkmf ¿= @&,^@,)&,!!%sf] %) k|ltztn] x'g] /sd ¿= !#,*!,)#,%%* hu]8f sf]ifdf ;fg{' kg]{df r'Qmf k"“hL ¿= %#,*@,(!,()) a/fa/ x'gsf]nflu xfnsf] hu]8f tyf sf]if /sd ¿= $$,!@,@@,()) df ¿= (,&),^(,))) gk'u ePsf]n] ¿= (,&),^(,))) dfqhu]8f sf]ifdf ;fl/Psf] 5 .

Page 60: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]%^

@$= sd{rf/L af]g;Mk|:t't jif{df v'b d'gfkmfsf] !) k|ltztn] x'g cfpg] /sd ¿= #,(%,#&,%#^ sd{rf/L af]g; afkt Joj:yf ul/Psf] 5 .

@%= cfos/ Joj:yfMcfos/ P]g, @)%* tyf ;f] P]g cGtu{t ag]sf] lgod cg';f/ sfod ePsf] s/of]Uo cfosf] cfwf/df cfos/ u0fgf u/Lo; jif{ cfos/ afkt ¿= !!,%&,($,&)$ -ut jif{ ¿= *,*(,@^,!$#_ Joj:yf ul/Psf] 5 . :jo+ tyf 7"nf s/bftfsfof{noaf6 s/ lgwf{/0fsf avt pQm Joj:yf km/s kg{ cfPdf ;f]xL jif{ cfjZos ;dfof]hg ul/g] 5 .

@^= cGoM-s_ @)&$ ;fn cfiff9 d;fGtdf k|fKt s]xL lk|ldod r]sx¿ ;+sngfy{ ;DalGwt a}+sx¿df k7fPsf] /sd @)&$ ;fn

>fj0f dlxgfdf hDdf ePsf]dWo] >fj0f & ut] kl5sf ldltx¿df hDdf x'g uPsf] /sd ¿= @(,*^,%@( nfO{ cGoJoj:yf cGtu{t Joj:yf u/L ;dfof]hg ul/Psf] 5 .

-v_ aLdf ;ldltsf] lgb]{zg adf]lhd k'zk+5L tyf afnL / n3' aLdfsf] cfo–Joo lx;fa 5'§} tof/ ul/Psf] 5 .-u_ gS;fn eujtL axfn l:yt o; sDkgLsf] k|wfg sfof{no /x]sf] hUufsf] pQ/ tkm{ hf]l8Psf] If]qkmn !–@–!–@ sf]]

hUuf tyf ;f]df lgld{t b'O tNn] 3/ ¿= ( s/f]8 !# nfv #% xhf/ * ;o !( df aLdf ;ldltsf] :jLs[lt lnO{ldlt @)&#÷!!÷!! df vl/b ul/Psf] 5 .

-3_ o; sDkgLn] ;dLIff jif{sf] cGTolt/ l;l6hG; a}+s OG6/g]zgn, xfd|f] ljsf; a}+s / g]kfn a}+s lnld6]8sf] xsk|bz]o/df u/]sf] nufgLsf] cg';"rL !*=! df b]vfOPsf] 5 / ;f] z]o/x¿ sDkgLsf] DEMAT vftfdf hDdf eO;s]sf]5 .

-ª_ @)&@ ;fn a}zfv dlxgfdf uPsf] ljgfzsf/L e"sDkaf6 o; sDkgLsf laldtx¿sf] ef}lts ;DklQdf ePsf]Ifltx¿dWo] s]xL bfjLx¿ km5\of{}6 x'g af“sL /x]sf]df tL bfjLx¿sf nflu ¿= !^,*@,%),))) k]ZsL k|bfg ul/Psf]5 .

-r_ k"“hL j[l4 sfo{ of]hgfMaLdf ;ldltaf6 lghL{jg aLdf sDkgLx¿nfO{ oxL @)&% ;fn cfiff9 d;fGt leq r'Qmf k"“hL ¿= ! c/a k'¥ofpglgb]{zg hf/L u/]sf]df o; sDkgLn] r'Qmf k"“hL ¿= ! c/a k'¥ofpg ;dLIff jif{ @)&#÷)&$ tyf rfn' jif{ @)&$÷)&%sf] ljt/0f of]Uo d'gfkmfaf6 af]g; z]o/ hf/L u/L k"/f ug]{ / af]g; z]o/ hf/L kl5 tf]lsPsf] r'Qmf k"“hL gk'u x'g]cj:yf >[hgf ePdf xsk|b z]o/ hf/L u/L k"/f ug]{ sfo{ of]hgf aLdf ;ldltdf k]z ul/;s]sf] x'gfn] ;dLIff jif{sf]ljt/0f of]Uo d'gfkmf ¿= !^,%#,*(,*)@ cfufdL jif{sf nflu ;fl/Psf] 5 .

Page 61: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

%&k|d

'v ;

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Page 63: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

%(

Page 64: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]^)

aLdf ;ldltåf/f cf=j= @)&#÷)&$ sf] ljQLo ljj/0f ;zt{ :jLs[t lbOPsf] x'“bf To;df plNnlvt

zt{x¿ ;DaGwL Joj:yfkgsf] lgDg adf]lhdsf] k|To'Q/ /x]sf] 5M

k|To'Q/ ! M cfufdL cfly{s jif{b]lv NFRS cg';f/ ljQLo ljj/0f tof/ ug{ cfjZos tof/L ul/g] 5 .

k|To'Q/ @ M cfufdL cfly{s jif{b]lv vr{x?sf] n]vfÍg ubf{ pko'Qm zLif{sx¿df ul/g] 5 .

k|To'Q/ # M sDkgLsf] v'b lk|ldod ?= ^#,*!,)#,!)* sf] !=% k|ltztn] ?= (%,&!,%$^ lj1fkg, k|rf/ k|;f/

tyf cltly ;Tsf/ vr{ x'g' kg]{df sDkgLn] pQm ;dLIff jif{df s'n ?= !,)(,^&,$@@ vr{ u/]sf]

hfgsf/L u/fp“b} pQm a9L vr{ sDkgLsf] ;dLIff jif{df VIP on the Spot Product Launch ubf{

lj1fkgdf vr{ jfkt ePsf] hfgsf/L u/fp“b} cfufdL jif{b]lv lgb]{zg cg';f/ ul/g] Joxf]]/f

cg'/f]w ub{5f}+ .

k|To'Q/ $ M lgb]{zg adf]lhd kf]6{kmf]lnof] Jofj;flos cfjZostf cg';f/ ljljwLs/0f ul/g] Joxf]/f cg'/f]w

ub{5f}+ .

k|To'Q/ % M sDkgLsf] c08/fO{l6Ë tyf bfjL e'QmfgL k|lqmof k|efjsf/L /x]sf] 5 / cfufdL lbgx¿df

cfjZostf cg';f/ c08/fO{l6Ë tyf bfjL e'QmfgL k|lqmofnfO{ cem} r':t b'?:t u/fOg] 5 .

k|To'Q/ ^ M ;+:yfut ;'–zf;g ;DaGwL lgb{]lzsf k"0f{¿kdf kfngf ug]{ tkm{ sDkgL k|ltj¢ /x]sf] 5 .

k|To'Q/ & M n]vfk/LIfsn] cf}+NofOPsf s}lkmotx¿ ;'wf/ u/L cfGtl/s lgoGq0f k|0ffnL k|efjsf/L agfOg]

Joxf]/f cg'/f]w ub{5f}+ .

Page 65: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

^!

;u/dfyf O{G:of]/]G; sDkgL lnld6]sf]k|aGw–kqsf] bkmf %=! / %=@ df ;+zf]wg k|:tfj

tLg dxn]

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sDkgLsf] clws[t k"“hLMsDkgLsf] clws[t k"“hL ¿= !,%),)),)),)))÷–-¿= Ps c/a krf; s/f]8_ x'g]5 . ;f] k"“hLnfO{k|lt z]o/ ¿= !))÷– b/sf !,%),)),))) -Pss/f]8 krf; nfv_ lsQf ;fwf/0f z]o/df ljefhgul/Psf] 5 . h; cg';f/ æsÆ ;d"xsfz]o/wgLx¿df %! k|ltzt, ævÆ ;d"xsfz]o/wgLx¿df @) k|ltzt / æuÆ ;d"xsfz]o/wgLx¿df @( k|ltzt z]o/ hf/L ul/g]5 .

sDkgLsf] clws[t k"“hLMsDkgLsf] clws[t k"“hL ¿= @,)),)),)),)))÷–-¿= b'O{ c/a_ x'g]5 . ;f] k"“hLnfO{ k|lt z]o/¿= !))÷– b/sf @,)),)),))) -b'O{ s/f]8_ lsQf;fwf/0f z]o/df ljefhg ul/Psf] 5 . h; cg';f/æsÆ ;d"xsf z]o/wgLx¿df %! k|ltzt, ævÆ;d"xsf z]o/wgLx¿df @) k|ltzt / æuÆ ;d"xsfz]o/wgLx¿df @( k|ltzt z]o/ hf/L ul/g]5 .

k"“hL j[l4 ug'{kg]{ePsf]n] .

k|jGw–kq

��3�

%=!

hf/L k"“hLMsDkgLsf] hf/L k"“hL ¿= !,)),)),)),)))÷–-¿= Ps c/a_ x'g]5 . ;f] k"“hLnfO{ k|lt z]o/¿= !))÷- b/sf !,)),)),))) -Ps s/f]8_lsQf ;fwf/0f z]o/df ljefhg ul/Psf] 5 . h;cg';f/ æsÆ ;d"xsf z]o/wgLx¿df %! k|ltzt,ævÆ ;d"xsf z]o/wgLx¿df @) k|ltzt / æuÆ;d"xsf z]o/wgLx¿df @( k|ltzt z]o/ hf/Lul/g]5 .

hf/L k"“hLMsDkgLsf] hf/L k"“hL ¿= !,%),)),)),)))÷–-¿= Ps c/a krf; s/f]8_ x'g]5 . ;f] k"“hLnfO{k|lt z]o/ ¿= !))÷– b/sf !,%),)),))) -Pss/f]8 krf; nfv_ lsQf ;fwf/0f z]o/df ljefhgul/Psf] 5 . h; cg';f/ æsÆ ;d"xsfz]o/wgLx¿df %! k|ltzt, ævÆ ;d"xsfz]o/wgLx¿df @) k|ltzt / æuÆ ;d"xsfz]o/wgLx¿df @( k|ltzt z]o/ hf/L ul/g]5 .

k"“hL j[l4 ug'{kg]{ePsf]n] .

%=@

Page 66: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]^@

ljQLo emnsx¿

ljut % jif{sf] s'n tyf v'b bfjL e'QmfgL/sd ¿= -nfvdf_

s'n bfjL e'QmfgL v'b bfjL e'QmfgL

1,870 2,073

3,482

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12,701

1,318 1,4051,674

4,7333,702

2069/070 2070/071 2071/072 2072/073 2073/0740

2,000

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ljut % jif{sf] s'n tyf v'b lk|ldod cfDbfgL

/sd ¿= -nfvdf_

s'n lk|ldod v'b lk|ldod

7,350

9,717 10,21611,121

14,091

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5,227 5,392 6,381

0

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;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

^#

ljut % jif{sf] hu]8f tyf sf]if

/sd ¿= -nfvdf_

cfly{s jif{

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cfly{s jif{

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ljut % jif{sf] ;+rfng gfkmf tyf v'b gfkmf

/sd ¿= -nfvdf_

;+rfng gfkmf v'b gfkmf

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2,573

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7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]^$

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2069/070 2070/071 2071/072 2072/073 2073/074

cfly{s jif{

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df]^÷ 42.72∞clUg 30.10∞

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;u/dfyf OG:of]/]G; s+= ln=

@! cf}+ jflif{s k|ltj]bg @)&#÷&$

^%

gf]6M

Page 70: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

7"nf] xf];\ jf ;fgf], ;'/If0f ;a}sf]^^

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Page 71: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; sDkgL lnld6]8æ;'/If0fÆ ejg, gS;fn eujtL axfn, sf7df8f}+

cg';"rL– @&-sDkgL P]g, @)^# sf] bkmf &! -#_ ;“u ;DalGwt_

k|f]S;L

>L ;~rfns ;ldlt,

;u/dfyf OG:of]/]G; s= ln=

sf7df8f}+ .

ljifoM k|ltlglw lgo'Qm u/]sf] af/] .

dxfzo,

============================ lhNnf ============================= g=kf=÷uf=lj=;= =========================== j8f g+= ========== a:g] d÷xfdL

=================================………………………………========= n] To; sDkgLsf] z]o/wgLsf] x}l;otn] ;+jt\ @)&$ ;fn

kf}if @! ut] z'qmaf/sf lbg x'g] PSsfO;f}+ jflif{s ;fwf/0f ;efdf d÷xfdL :jo+ pkl:yt eO{ 5n˚n tyf lg0f{odf ;xefuL x'g

g;Sg] ePsf]n] pQm ;efdf d]/f÷xfd|f] tkm{af6 efu lng tyf dtbfg ug{sf nflu ==========………============== lhNnf g=kf=÷

uf=kf= =========……==== j8f g+= ========= a:g] >L »»»»»»»»»»»»»»»»»»»»»» nfO{ d]/f]÷xfd|f]

k|ltlglw dgf]lgt u/L k7fPsf] 5'÷k7fPsf 5f}+ .

k|ltlglw lgo'Qm ePsf] JolQmsf]

x:tfIf/sf] gd"gfM

z]o/wgL eP z]o/ k|df0f–kq g+=M

z]o/wgL geP gful/stfsf] k|df0f–kq g+=M

ldltM

lgj]bs,

b:tvtM ======================………==============

gfdM …………………………………………

7]ufgfM ============================================

z]o/ k|df0f–kq g+=M======================================

z]o/ ;+VofM ………………====…………………

z]o/wgLsf] gfdM ===================================================================================================================================

z]o/ k|df0f–kq g+= ============================= z]o/ ;+VofM =================

;u/dfyf OG:of]/]G; sDkgL lnld6]8sf] ldlt @)&$÷)(÷@! ut]sf lbg x'g] PSsfO;f}+ jflif{s ;fwf/0f ;efdf pkl:yt x'g hf/Lul/Psf] k|j]z–kq .

ıi6JoM z]o/wgL cf˚}+n] vfnL sf]i6x¿ eg'{ xf]nf .-;ef sIfdf k|j]z ug{ of] k|j]z–kq clgjfo{ ¿kdf lnO{ cfpg' x'g cg'/f]w 5 ._

z]o/wgLsf] b:tvt sDkgL ;lrj

k|j]z–kq

;u/dfyf OG:of]/]G; sDkgL lnld6]8æ;'/If0fÆ ejg, gS;fn eujtL axfn, sf7df8f}+

Page 72: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf
Page 73: @!cf}+ jflif{s k|ltj]bg cf= j= @)&÷)&$€¦ · 2 7 0 ;+rfns ;ldlt czf]s s'df/ tf]bL;~rfns nf]sdfGo uf]N5f;~rfns kß Hof]lt;~rfns /fd s[i0f dfgGw/ cWoIf

;u/dfyf OG:of]/]G; sDkgL lnld6]8

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