1

hLjg aLdf Joj;fo ug]{ aLdssf]

ljQLo ljj/0f ;DaGwL lgb]{zg

aLdf P]g,@)$( sf]] bkmf *-3@_ n] lbPsf] clwsf/ k|of]u u/L hLjg aLdf Joj;fo ug]{

aLdssf] laQLo ljj/0f ;DaGwdf aLdf ;ldltn] b]xfosf] lgb]{zg lbPsf] 5 .

1 lgb]{zg adf]lhd x'g' kg ]{ M

!=! aLdsn] n]vf /fVbf, ljQLo ljj/0f tof/ ubf{, k|sflzt ubf{ / k]z ubf{ o; lgb]{zg

adf]lhd ug{' kg]{5 .

!=@ o; lgb]{zgdf pNn]v ePsf]df ;f]xL adf]lhd / pNn]v gePsf] ljifodf k|rlnt sfg"g

tyf n]vfdfg, ;fdfGotM :jLsfo{ n]vf l;4fGt (Generally Accepted Accounting

Principles) adf]lhd ug{' kg]{5 .

!=# o; lgb]{zgdf h'g;'s} s'/f n]lvPsf] eP tfklg aLdssf] cfGtl/s k|of]hgsf] lgldQ

cGo ljj/0f tof/ ug{ o; lgb]{zgn]] s'g} afwf k'¥ofPsf] dflgg] 5}g .

2 ljQLo ljj/0f tof/ ug'{ kg]{ M aLdsn] k|To]s cfly{s jif{sf] ljQLo ljj/0f tof/ ug'{

kg]{5 .

3 ljQLo ljj/0fdf ;dfj]z x'g' kg]{ M aLdssf] ljQLo ljj/0fdf jf;nft, gfkmf gf]S;fg

lx;fa, cfo Joo lx;fa (Revenue Account), gub k|jfx ljj/0f, OSo"6Ldf ePsf]

kl/jt{g tyf cg';"rLx? / n]vf ;DaGwL gLlt tyf l6Kk0fLx? ;dfj]z x'g' kg]{5 .

4 5'§f–5'§} cfo Joo lx;fa tof/ ug'{ kg]{ M

$=! aLdsn] k|To]s lsl;dsf] aLdfsf] nflu b]xfo adf]lhd 5'§f–5'§} cfo Joo lx;fa tof/

ug'{ kg]{5 M

-s_ ;fjlws hLjg aLdf d'gfkmfdf ;l/s x'g]÷gx'g]

-v_ clu|d e'QmfgL ;fjlws hLjg aLdf d'gfkmfdf ;l/s x'g]÷gx'g]

-u_ ?kfGtl/t ;fjlws hLjg aLdf d'gfkmfdf ;l/s x'g]÷gx'g]

-3_ cfhLjg hLjg aLdf d'gfkmfdf ;l/s x'g]÷gx'g]

-ª_ ;fdfGo DofbL hLjg aLdf

-r_ laz]if DofbL hLjg aLdf

-5_ cGo hLjg aLdf

2

:kli6s/0f M -!_ ?kfGtl/t ;fjlws hLjg aLdf eGgfn] ;fjlws hLjg aLdf;+u

cfhLjg hLjg yk ul/Psf] aLdf ;Demg' k5{ .

-@_ laz]if DofbL hLjg aLdf eGgfn] cjlw e'QmfgL jfkt bfjL e'QmfgL

ug'{ kg]{ DofbL hLjg aLdf ;Demg' k5{ .

-#_ v08 -s_ b]lv -r_ ;Dd gkg]{ hLjg aLdfnfO{ cGo hLjg aLdf

;Demg' kg]{5 .

$=@ aLdsn] lgb]{zg $=! adf]lhd tof/ ul/Psf] cfo Aoo lx;fasf] cfwf/df Plss[t cfo

Aoo lx;fj tof/ ug'{ kg]{5 .

5 ljQLo ljj/0f;+u Joj:yfkgsf] k|ltj]bg ;+nUg ug'{ kg ]{ M aLdssf] ljQLo ljj/0f;+u

kl/lzi6–! adf]lhdsf] Joj:yfkgsf] k|ltj]bg ;+nUg ug'{ kg]{5 . To:tf] k|ltj]bg aLdssf]

;+rfns ;ldltsf] a}7saf6 cg'df]lbt x'g' kg]{5 .

6 tf]lsPsf] 9fFrfdf ljj/0f tof/ ug'{ kg]{ M

^=! aLdsn] cfˆgf] jf;nft, gfkmf gf]S;fg lx;fa, cfo Joo lx;fa, gub k|jfx ljj/0f,

OSo"6Ldf ePsf] kl/jt{g tyf cg';"rLx? / cGo ljj/0fx? o; lgb]{zgdf tf]lsPsf]

9fFrf / tl/sf cg';f/ tof/ ug'{ kg]{5 .

^=@ aLdssf] jf;nft, gfkmf gf]S;fg lx;fa, cfo Joo lx;fa, gub k|jfx ljj/0f, OSo"6Ldf

ePsf] kl/jt{g tyf cg';"rLx?df tf]lsPsf] s'g} zLif{s cGtu{t /sd g/x]sf] eP tfklg

;f] zLif{s sfod} /fVg' kg]{5 / tf]lsPsf] 9fFrfdf s'g} kl/jt{g ug{ kfOg] 5}g .

t/ cg';"rLsf] æcGoÆ zLif{s leq cfjZostfg';f/ yk zLif{sx? ;dfj]z

ug{ s'g} afwf kg]{ 5}g .

^=# cfos/ lgwf{/0fsf nflu aLdsn] k|rlnt cfos/ P]g tyf lgodfjnL adf]lhd 5'§}

9fFrfdf lx;fa tof/ ug{ o; lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .

7 aLdf ;ldltsf] :jLs[lt adf]lhd ug'{ kg ]{ M

&=! aLdsn] k|To]s cfly{s jif{sf] n]vf k/LIf0f u/fO{ o; lgb]{zg adf]lhdsf] ljQLo ljj/0f

cfly{s aif{ ;dfKt ePsf] 5 dlxgf leq aLdf ;ldltsf] :jLs[ltsf] nflu k]z ug'{ kg]{5 .

&=@ lgb]{zg &=! adf]lhd aLdf ;ldltdf k]z ug'{kg]{ ljQLo ljj/0f;+u Joj:yfkgsf]

k|ltj]bg, cfGtl/s n]vf k/LIf0f k|ltj]bg, n]vf kl/Ifssf] k|f/lDes k|ltj]bg / ;f] pk/

aLdssf] ;+rfns ;ldltsf] k|ltlqmof tyf n]vf kl/Ifssf] lj:t[t k|ltj]bg -Long

Form Audit Report) ;lxt n]vf kl/Ifssf] k|ltj]bg ;+nUg ug'{kg]{5 .

&=# lgb]{zg &=@ jdf]lhd aLdf ;ldltdf k]z ePsf] ljQLo ljj/0f 5fgljg u/L aLdf

;ldltn] :jLs[lt lbg jf lgb]{zg, zt{ tyf cfb]z ;lxt :jLs[lt lbg jf To:tf]

ljj/0fdf ulDe/ q'6L b]lvPdf kl/dfh{g ;lxt k"gM k]z ug{ lgb]{zg lbg ;Sg]5 .

&=$ lgb]{zg &=# jdf]lhd kl/dfh{g ;lxt k'gM k]z ug{ aLdf ;ldltn] lgb]{zg lbPsf] tL; -

#)_ lbg leq aLdsn] kl/dflh{t ljQLo ljj/0f :jLs[ltsf] nflu aLdf ;ldltdf k]z ug'{

kg]{5 . To;/L :jLs[ltsf] nflu k'gM k]z ePsf] ljQLo ljj/0fnfO{ lgb]{zg &=# adf]lhd

3

:jLs[lt lbg jf lgb]{zg, zt{ tyf cfb]z ;lxt :jLs[lt lbg jf aLdf ;ldltaf6

cf}+NofOPsf] ulDe/ q'6L g;RofOPsf] cj:yfdf kl/dfh{g ;lxt k'gM k]z ug{ aLdf

;ldltn] lgb]{zg lbg ;Sg]5 .

&=% lgb]{zg &=# adf]lhd ljQLo ljj/0f ;DaGwdf aLdf ;ldltaf6 lbOPsf] :jLs[lt, lgb]{zg,

zt{ tyf cfb]z ;+nUg u/L aLdsn] jflif{s k|ltj]bg tof/ ug'{ kg]{5 .

&=^ lgb]{zg &=% adf]lhd geP;Dd aLdsn] cfˆgf] jflif{s k|ltj]bg cGo lgsfodf k]z ug{,

k|sflzt ug{ jf jflif{s ;fwf/0f ;ef cfJxfg ug'{ x'+b}g .

t/ k|rlnt sfg"gL Aoj:yf adf]lhd cGo lgsfodf k]z ug'{ kg]{ jf k|sflzt

ug'{ kg]{ ljj/0f k]z ug{ jf k|sflzt ug{ o; lgb]{zgn] afwf k'¥ofPsf] dflgg]

5}g .

&=& lgb]{zg &=% adf]lhd tof/ ePsf] jflif{s k|ltj]bg ;j{ ;fwf/0fsf] hfgsf/Lsf] nflu

aLdsn] cfˆgf] j]e;fO6 -Web-site_ df /fVg' kg]{5 . ;fy} aLdf ;ldltaf6 tf]lsP

adf]lhdsf] ;+lIfKt cfly{s laj/0f /fli6«o b}lgs klqsfdf k|sflzt ug'{ kg]{5 .

8 aLdfz'Ns cfDbfgL afWg' kg]{ M

*=! aLdsn] gub k|flKtsf] cfwf/df aLdfz'Ns cfDbfgL afFWg' kg]{5 . t/ gub k|flKt ldlt

eGbf aLdfz'Ns e'QmfgL ug'{ kg]{ ldlt kl5 ePdf kl5Nnf] ldltdf aLdfz'Ns cfDbfgL

afFWg' kg]{5 .

*=@ lgb]{zg *=! df h'g;'s} s'/f n]lvPsf] ePtf klg aLdsn] k'gaL{df :jLsf/ u/] afkt

k|fKt x'g] aLdfz'Ns cfDbfgL k|f]befjL (Accural) cfwf/df afFWg ;Sg]5 .

*=# lgb]{zg *=! adf]lhdsf] aLdfz'Ns Ps jif{ eGbf a9L cjlwsf] nflu Psd'i7 k|fKt ePdf

klxnf] jif{sf] nflu x'g cfpg] aLdfz'Ns cfDbfgL afFwL afFsL /x]sf] /sd w/f}6Lsf] ?kdf

/fVg' kg]{5 .

t/, Psn aLdfz'Ns tf]lsPsf] aLdfsf] xsdf of] Joj:yf nfu" x'g] 5}g .

*=$ lgb]{zg *=# adf]lhd w/f}6Lsf] ?kdf /flvPsf] /sdaf6 kl5Nnf jif{x?df aLdf cjlwsf]

;dfg'kflts ?kdf aLdfz'Ns cfDbfgL afFWg' kg]{5 .

9 clestf{ sldzg vr{ n]Vg' kg]{ M aLdf clestf{ dfk{mt k|fKt aLdf Joj;fosf] h'g

cfly{s jif{df aLdfz'Ns cfDbfgL afFlwPsf] xf] ;f]xL cfly{s jif{df clestf{ sldzg vr{

n]Vg' kg]{5 .

10 gub k|flKtsf] cfwf/df cfDbfgL afFWg' kg]{ M k'gaL{dsaf6 k|fKt d'gfkmf sldzg -Profit

Commission_ nfO{ gub k|flKtsf] cfwf/df cfDbfgL afFWg' kg]{5 t/ d'gfkmf sldzg

;DaGwdf k'gaL{dsaf6 lnlvt ;dy{g k|fKt ePsf] cj:yfnfO{ gub k|flKt ;/x dfGg

;lsg]5 .

4

11 s"n cfDbfgL afWg' kg]{ M aLdsn] cfDbfgL afFWbf k|rlnt cfos/ P]g adf]lhd >f]tdf s/

s§f x'g] aLdfz'Ns, Aofh tyf ef8f h:tf cfDbfgLx? -nfef+z afx]s_ nfO{ s"n /sddf

n]vfÍg u/L >f]tdf s§f ePsf] s/nfO{ clu|d s/ e'QmfgL zLif{sdf ;dfj]z ug'{ kg]{5 .

12 aLdf bfjLsf] nfutdf ;dfj]z ug'{ kg]{ M aLdsn] bfjLsf] nfut u0fgf ubf{ aLdfn]v

adf]lhd e'QmfgL ug'{ kg]{ /sd tyf ;f] bfjL km5\of}{6sf] nflu cfjZos k/fdz{ tyf

cg';Gwfg vr{ ;dfj]z ug{' kg]{5 .

t/ aLdssf] kbflwsf/L jf sd{rf/Ln] u/]sf] sfdsf] kfl/>lds / cGo vr{ afktsf]

/sd ;dfj]z ug{ kfOg] 5}g .

13 aLdssf] cfosf] afF8kFmf8 ug'{ kg]{ M aLdsn] aLdfz'Ns tyf cGo k|ToIf cfDbfgL afx]ssf

cfDbfgL ;DaGwdf b]xfo adf]lhd ug'{ kg]{5 M

-s_ aLdssf] nufgLaf6 k|fKt cfDbfgL, aLdssf] ;DkQL ef8fdf lbP afkt k|fKt

cfDbfgL, cGo shf{ -aLdfn]vsf] lwtf]df lbPsf] shf{ afx]s_ af6 k|fKt Aofh

nufot kl/lzi6 @ sf] cg';"rL @ adf]lhdsf cfDbfgLx?nfO{ afF8kmFf8 ug'{ kg]{

s"n cfDbfgLsf] ?kdf lng' kg]{5 .

-v_ v08 -s_ adf]lhdsf] s"n cfDbfgLnfO{ b]xfosf] ;"q k|of]u u/L k|To]s aLdfsf]

cfo Joo lx;fa tyf gfkmf gf]S;fg lx;fadf afF8kmFf8 ug'{ kg]{5 .

cfDbfgL = ef/ x s"n cfDbfgL

s"n ef/

:kli6s/0f M !_ k|To]s lsl;dsf] aLdfsf] cfo Joo lx;fasf] ef/ = cfly{s

jif{sf] z'?sf] hLjg aLdf sf]if ± cfly{s jif{sf] z'?sf] c;dfKt hf]lvd

afkt Joj:yf ± cfly{s aif{sf] z'?sf] e'QmfgL ug{ afFsL bfjL afkt Joj:yf

± v"b aLdfz'Ns ± k'gaL{df sldzg cfo ± aLdfn]vsf] lwtf]df k|bfg

ul/Psf] shf{df Aofh - clestf{ sldzg – k'gaL{df sldzg vr{ – :jf:Yo k/LIf0f z'Ns – bfjL e'QmfgL -v'b_ — aLdfn]vsf] lwtf]df k|bfg ul/Psf]

shf{ .

@_ :kli6s/0f -!_ adf]lhd u0fgf ul/Psf] ef/ C0ffTds ePdf z'Go ;Demg'

kg]{5 .

#_ gfkmf gf]S;fg lx;fasf] ef/ = cfly{s jif{sf] z'?sf] g]6 jy{ -Net

Worth_ — cfly{s aif{sf] z'?sf] :yug s/ hu]8f — cfly{s jif{sf]

z'?sf] ckn]vg ug{ afFsL nufgL lk|ldod .

$_ s"n ef/ = k|To]s lsl;dsf] aLdfsf] cfo Joo lx;fasf] ef/sf] of]ukmn

± gfkmf gf]S;fg lx;fasf] ef/ .

14 Joj:yfkg vr{sf] afF8kmFf8 ug'{ kg]{ M

!$=! Joj:yfkg vr{df kl/lzi6–@ sf] cg';"rL & adf]lhdsf vr{x? ;dfj]z ug{' kg]{5 .

5

!$=@ lgb]{zg !$=! adf]lhdsf] s"n Joj:yfkg vr{nfO{ b]xfo adf]lhd afF8kmFf8 ug'{ kg]{5 M

-s_ s"n Joj:yfkg vr{sf] !)Ü /sd gfkmf gf]S;fg lx;fadf ;fg'{ kg]{5 .

-v_ v08 -s_ adf]lhd ;f/]/ afFsL /x]sf] Joj:yfkg vr{nfO{ b]xfosf] ;"q k|of]u u/L

k|To]s lsl;dsf] aLdfsf] cfo Joo lx;fadf ;fg'{ kg]{5 .

Joj:yfkg vr{ = ef/ x s"n Joj:yfkg vr{ x )=()

s"n ef/

:kli6s/0f M !_ ef/ = ;DalGwt aLdfsf] k|ToIf aLdfz'Ns - clestf{ sldzg

- :jf:Yo k/LIf0f z'Ns .

@_ s"n ef/ = k|To]s lsl;dsf] aLdfsf] ef/sf] of]ukmn .

!$=# lgb]{zg !$=@ df h'g;'s} s'/f n]lvPsf] ePtfklg k|rlnt sfg"gL Aoj:yfn] tf]lslbPsf]

xbeGbf al9 Aoj:yfkg vr{ ePsf] cj:yfdf To:tf] al9 Aoj:yfkg vr{nfO{ gfkmf

gf]S;fg lx;fjdf ;f/L aFfsL /x]sf] Aoj:yfkg vr{nfO{ lgb]{zg !$=@ adf]lhd jf8kmfF8

ug'{ kg]{5 .

15 cfos/sf] afF8kmFf8 ug'{ kg]{ M

!%=! aLdsnfO{ nfUg] s"n cfos/ -:yug s/ ;dfo]hg ug'{ eGbf klxnfsf]_ nfO{ b]xfosf]

;"q k|of]u u/L gfkmf gf]S;fg lx;fa tyf cfo Joo lx;fadf afF8kmFf8 ug'{ kg]{5 .

cfos/ = ef/ x s"n cfos/

s"n ef/

:kli6s/0f M !_ gfkmf gf]S;fg lx;fasf] ef/ = lgb]{zg !# sf] v08 -v_ sf]

:kli6s/0f -#_ adf]lhdsf] cfDbfgL - lgb]{zg !$=@ sf] v08 -s_ adf]lhdsf]

Joj:yfkg vr{ .

@_ cfo Joo lx;fasf] ef/ = lgb]{zg !# sf] v08 -v_ sf] :kli6s/0f -!_

adf]lhdsf] cfDbfgL - lgb]{zg !$=@ sf] v08 -v_ adf]lhdsf] Joj:yfkg

vr{ .

#_ :kli6s/0f -!_ jf -@_ adf]lhd u0fgf ul/Psf] ef/ C0ffTds ePdf z'Go

;Demg' kg]{5 .

$_ s"n ef/ = k|To]s lsl;dsf] aLdfsf] cfo Joo lx;fasf] ef/sf] of]ukmn

± gfkmf gf]S;fg lx;fasf] ef/ .

!%=@ aLdssf] :yug s/nfO{ gfkmf gf]S;fg lx;fadf hgfpg' kg]{5 .

16 nufgLsf] n]vfÍg ug'{ kg]{ M

!^=! aLdssf] nufgLsf] n]vfÍg b]xfo adf]lhd ug'{ kg]{5 M

6

-s_ g]kfn ;/sf/sf] artkq jf C0fkq jf g]kfn ;/sf/sf] hdfgt k|fKt C0fkqdf

jf klAns lnld6]8 sDkgLsf] jrtkq÷C0fkqdf ul/Psf] nufgLnfO{ clÍt d"No

-Face Value_ jf k/n d"No dWo] h'g 36L 5 ;f]xL d"Nodf b]vfpg' kg]{5 .

-v_ v08 -s_ adf]lhd ul/Psf] nufgLsf] clÍt d"No eGbf k/n d"No a9L ePdf

To:tf] a9L /sdnfO{ :yug ul/Psf] vr{ (Deferred Expenditure) sf] ?kdf

n]vfÍg u/L ;f] vr{nfO{ To:tf] nufgLsf] cjlw leq ;dfg'kflts cfwf/df (Pro-

rata Basis) df ckn]vg ug'{ kg]{5 .

-u_ v08 -s_ jdf]lhd ul/Psf] nufgLsf] clÍt d"No eGbf k/n d"No sd ePdf

To:tf] km/s /sdnfO{ nufgL cjlw leq ;dfg'kflts cfwf/df nufgLaf6

cfosf] ?kdf n]vfÍg ug'{ kg]{5 .Æ

-3_ v08 -s_ adf]lhdsf art kq jf C0fkqsf] n]vfÍg ul/Psf] d"No eGbf ahf/

d"No sd x'g uPdf To:tf] km/s /sdsf] a/fa/ Joj:yf -Provision_ ug'{ kg]{5 .

-ª_ a}+s÷ljQLo ;+:yfsf] d'2tL lgIf]k jf gful/s nufgL sf]ifsf] nufgL of]hgfx?df

ul/Psf] nufgLnfO{ ;fFjf /sddf b]vfpg' kg]{5 .

t/ To:tf] nufgLsf] Dofb ;dfKtL kl5 s'g} sf/0fjz tTsfn lkmtf{ x'g

g;Sg] cj:yf >[hgf ePdf To:tf] nufgL /sdsf] a/fa/ Joj:yf ug'{ kg]{5 .

-r_ klAns lnld6]8 sDkgLsf] ;"lrs[t z]o/df ul/Psf] nufgLnfO{ k/n d"Nodf

b]vfpg' kg]{5 . z]o/df ul/Psf] nufgLsf] n]vfÍg ul/Psf] d"No eGbf ahf/ d"No

sd x'g uPdf To:tf] km/s /sd a/fa/ Joj:yf -Provision_ ug'{ kg]{5 .

-5_ klAns lnld6]8 sDkgLsf] ;+:yfks z]o/df nufgL ul/Psf] z]o/ k|rlnt sfg"g

adf]lhd lwtf]kq ahf/df ;"lrs[t gePdf b]xfo adf]lhd ug'{ kg]{5 M

c_ aLdsn] z]o/df nufgL u/]sf] klAns lnld6]8 sDkgLn] sf/f]af/ ug]{

Ohfhtkq kfPsf] ldltn] tLg jif{;Dd To:tf] nufgLnfO{ k/n d"Nodf

b]vfpg' kg]{5 .

cf_ aLdsn] z]o/df nufgL u/]sf] klAns lnld6]8 sDkgLn] sf/f]af/ ug]{

Ohfhtkq kfPsf] ldltn] tLg jif{ kl5 To:tf] nufgLnfO{ k/n d"Nodf b]vfO{

;f] nufgL a/fa/sf] Joj:yf ug'{ kg]{5 .

-h_ v08 -r_ adf]lhd nufgL ul/Psf] z]o/ k|rlnt sfg"g adf]lhd lwtf]kq ahf/sf]

;"rLaf6 x6]df -Delisted ePdf_ ;f] nufgL a/fa/sf] Joj:yf ug'{ kg]{5 .

!^=@ k|rlnt sfg"g adf]lhd aLdssf] :jfldTjdf gcfPsf] jf g/x]sf] z]o/, artkq,

C0fkq jf cGo ;DklQnfO{ nufgLdf ;dfj]z ug{ kfOg] 5}g .

17 shf{ n]vfÍg ug'{ kg]{ M

!&=! k|rlnt sfg"gL Joj:yf adf]lhd aLdsn] shf{ k|bfg ubf{ To:tf] shf{ c;'nL x'g]

kof{Kt cfwf/ v8f u/L shf{nfO{ ;fF+jf /sddf b]vfpg' kg]{5 .

7

!&=@ lgb]{zg !&=! adf]lhd k|bfg ul/Psf] shf{ lgis[o ePdf ;f] shf{ a/fa/ /sd Joj:yf

ug'{ kg]{5 . t/ aLdsn] aLdfn]vsf] lwtf]df k|bfg u/]sf] shf{sf] xsdf of] Joj:yf nfu"

x'g] 5}g .

:ki6Ls/0f M o; lgb]{zgsf] k|of]hgsf] nflu nuftf/ tLg dlxgf jf ;f] eGbf a9L

cjlwsf] efsf gf3]sf] shf{nfO{ lg:s[o shf{ ;Demg'k5{ .

!&=# aLdsn] aLdfn]vsf] lwtf]df k|bfg u/]sf] shf{sf] xsdf aLdfn]vsf] zt{ adf]lhd To:tf]

shf{;+u ;DalGwt aLdfn]v hkmt x'g' kg]{ ;dofjlw Plsg u/L hkmt x'g' kg]{

aLdfn]vsf] lwtf]df k|bfg ul/Psf] shf{nfO{ shf{ zLif{saf6 x6fO ;dfof]hg ug'{kg]{5 .

!&=$ lgb]{zg !&=# adf]lhd slDtdf k|To]s cfly{s jif{sf] cGTodf hkmt x'g] aLdfn]v Plsg

ug'{ kg]{5 .

18 5'§f–5'§} hLjg aLdf sf]if /fVg' kg]{ M

!*=! aLdsn] k|To]s lsl;dsf] aLdfsf] nflu 5'§f–5'§} hLjg aLdf sf]if /fVg' kg]{5 . t/ d"n

aLdfn]vsf] k"/s s/f/ afktsf] sf]ifnfO{ ;f]xL lsl;dsf] aLdfsf] nflu v8f ul/Psf]

sf]ifdf ;dfj]z ug{ ;lsg]5 .

!*=@ aLdf cjlw ;dfKtL afkt bfjL e'QmfgL ug'{ gkg]{ lsl;dsf] aLdfsf] nflu lgb]{zg

!*=! adf]lhd v8f ul/Psf] sf]ifdf aLdf P]g, @)$( sf] bkmf @@ adf]lhd tf]lsPsf]

/sd hDdf ug'{ kg]{5 .

!*=# aLdf cjlw ;dfKtL (Maturity) afkt bfjL e'QmfgL ug'{ kg]{ lsl;dsf] aLdfsf] nflu

lgb]{zg !*=! adf]lhd v8f ul/Psf] sf]ifdf b]xfosf] /sd hDdf ug'{ kg]{5 M

-s_ aLdf P]g, @)$( sf] bkmf @@ adf]lhd tf]lsPsf] /sd,

-v_ aLdfÍLsf] d"NofÍg gePsf] cfly{s jif{x?sf] cfo Joo lx;faaf6 cfPsf] ;Dk"0f{

art (Surplus) /sd .

-u_ aLdf ;ldltn] ;do–;dodf tf]lslbP adf]lhdsf] ;f]Ne]G;L dflh{g afktsf] yk

/sd .

!*=$ aLdfÍLsf] d"NofÍg k|ltj]bg ;DaGwdf aLdf ;ldltaf6 lbOPsf] lgb]{zg cg';f/ hLjg

aLdf sf]ifdf /x]sf] /sd aFf8kFmf8 ug'{ kg]{5 .

19 c;dfKt hf]lvdsf] nflu Joj:yf M

!(=! aLdf cjlw ;dfKtL jfkt bfjL e'QmfgL ug'{ gkg]{ lsl;dsf] aLdfsf] c;dfKt hf]lvd

jfkt b]xfo adf]lhd Aoj:yf ug'{ kg]{5 .

-s_ aflif{s jf ;f] eGbf sd cjlwsf] aLdfz'Ns b/ tf]lsPsf] / aLdf cjlw ;dfKtL

afkt bfjL e'QmfgL ug'{ gkg]{ lsl;dsf] aLdfsf] c;dfKt hf]lvd afkt v"b

aLdfz'Nssf] krf; k|ltzt /sd jf aLdfÍLn] lgwf{/0f ul/lbPsf] bfloTj dWo] h'g

al9 x'G5 ;f] eGbf sd gx'g] /sd Joj:yf ug'{ kg]{5 .

-v_ Psn aLdfz'Ns b/ tf]lsPsf] / aLdf cjlw ;dfKtL afkt bfjL e'QmfgL ug'{ gkg]{

lsl;dsf] aLdfsf] aLdf cjlwsf] ;dfg'kflts x'g]u/L jf aLdfÍLn] lgwf{/0f ul/lbPsf]

8

bfloTj dWo] h'g al9 x'G5 ;f] eGbf sd gx'g] /sd c;dfKt hf]lvd afkt Joj:yf

ug'{ kg]{5 .

:ki6Ls/0f M o; lgb]{zgsf] k|of]hgsf] nflu aLdf cjlwsf] ;dfg'kflts eGgfn]

e'QmfgL ePsf] aLdf cjlw -dlxgfdf_ / e'QmfgL x'g afFsL aLdf cjlw -dlxgfdf_

sf] ;dfg'kflts eGg] ;Demg'k5{ .

!(=@ lgb]{zg !(=! adf]lhd c;dfKt hf]lvdsf] nflu cl3Nnf] cf=a=df Joj:yf u/]sf]

/sdnfO{ kl5Nnf] cf=a=df cfDbfgL hgfpg' kg]{5 .

20 sfg"gL ljjfb ePsf] bfloTjsf] nflu Joj:yf ug'{ kg]{ M sfg"gL ljjfb ePsf] s'g} klg

bfloTjsf] nflu aLdsn] kof{Kt Joj:yf ug'{ kg]{5 .

21 ljQLo ljj/0fsf] 9fFrf M aLdssf] ljQLo ljj/0fsf] 9fFrf kl/lzi6–@ adf]lhd x'g]5 .

22 ljQLo ljj/0fsf] zLif{sx?sf] JofVof M aLdssf] ljQLo ljj/0fdf ;dfj]z x'g] zLif{sx?sf]

;+lIfKt JofVof kl/lzi6 –# adf]lhd x'g]5 .

23 dxf ljkQL k'gaL{dfz'Ns n]vfÍg ug'{ kg]{ M

@#=! aLdsn] k|To]s lsl;dsf] aLdf Aoj;fosf] nflu 5'§f 5'§} dxf ljkQL k'gaL{df Aoj:yf

u/]sf] cj:yfdf dxf ljkQL k'gaL{df z'NsnfO{ ;DalGwt aLdf Aoj;fosf] cfo Aoo

lx;fj -cg';"rL !_ sf] k'gaL{dfz'Ns e'QmfgL lzif{s cGtu{t vr{ hgfpg' kg]{ 5 .

@#=@ aLdsn] b'O{ jf b'O{ eGbf al9 lsl;dsf] aLdf Aoj;fosf] nflu Pp6} dxf ljkQL

k'gaL{df Aoj:yf u/]sf] cj:Yffdf dxf ljkQL k'gaL{df z'NsnfO{ b]xfosf] ;'q k|of]u ul/

;DalGwt aLdf Aoj;fosf] cfo Aoo lx;fjdf afF8kmfF8 ug'{ kg]{ 5 .

dxf ljkQL k'gaL{df z'Ns = ef/ x s"n dxf ljkQL k'gaL{dfz'Ns

s"n ef/

:kli6s/0f M

-!_ ef/ = ;DalGwt aLdf Aoj;fo cGtu{t aLdsn] wf/0f u/]sf] ;d of6 l/:s

(Sum at Risk),

-@_ s'n ef/ = k|To]s ;DalGwt aLdf Aoj;fosf] :kli6s/0f -!_ adf]lhdsf] ef/sf]

of]ukmn

24 k|rlnt sfg"g adf]lhd b08 ;hfo x'g] M

o; lgb]{zgdf ul/Psf] Aoj:yfn] k|rlnt sfg"g adf]lhd x'g] b08 ;hfoaf6 aLdsn]

pGd'QmL kfPsf] dflgg] 5}g .

9

kl/lzi6–!

-lgb]{zg % ;+u ;DalGwt_

Joj:yfkg k|ltj]bgdf v'nfpg' kg]{ aF'bfx? M

-s_ aLds ;DaGwL ;fdfGo hfgsf/L M o; zLif{s cGtu{t b]xfosf a'Fbfx? ;dfj]z ug'{

kg]{5 M

-!_ ;+:yfkgf ldlt

-@_ aLds btf{sf] k|df0fkq kfPsf] ldlt

-#_ aLdsn] cg'dtL kfPsf] aLdf Joj;fosf] lsl;d / k|sf/

-$_ aLdsn] Joj;fo k|f/De u/]sf] ldlt

-%_ aLdsn] cfjZos 7fg]sf] cGo ljj/0f

-v_ aLdssf] ;+rfns ;ldltn] b]xfosf a'Fbfx? k|dfl0ft ug'{ kg]{5 M

!= aLdf Joj;fo ug{ aLdf ;ldltaf6 hf/L ePsf] k|df0f kqsf] j}Btf sfod /x]sf] .

@= sfg"g adf]lhd aLdsn] ltg'{, a'emfpg' kg]{ s/, ;]jf z'Ns, b08 hl/jfgf ;DalGwt

lgsfodf a'emfpg afFsL /x]÷g/x]sf] .

#= aLdssf] z]o/ :jfldTjsf] ;+/rgf, To;df ePsf] x]/k]m/sf] ljj/0f tyf sfod /x]sf]

;+/rgf k|rlnt sfg"gL Joj:yf cg'?k /x]sf] .

$= aLdf ;ldltn] tf]lslbP adf]lhdsf] ;f]Ne]G;L dflh{g -Solvency Margin_ sfod /x]sf] .

%= -s_ jf:tljs ?kdf k|fKt x'g ;Sg] d"No÷ahf/ d"No eGbf jf;nftsf] ldltdf

aLdssf] ljQLo ljj/0fdf ;dfj]z ul/Psf ;Dk"0f{ ;DklQx?sf] d"No a9L

g/x]sf] .

-v_ a'Fbf -s_ adf]lhdsf] ;DklQsf] d"No t'ngf ug{ cjnDag ul/Psf] ljlwsf] v'nf;f .

^= aLdsn] u/]sf] nufgL k|rlnt sfg"gL Joj:yfsf] kl/wL leq /x]sf] pb\3f]if0f tyf ;f]

gePsf] eP sf/0f ;lxtsf] ljj/0f .

&= aLdsnfO{ cfO{ kg{ ;Sg] ;Dk"0f{ hf]lvdx? tyf ;f]sf] lg/fs/0fsf nflu cjnDag

ul/Psf gLltx?sf] v'nf;f .

*= aLdssf] cGo d'n'sdf /x]sf] k|wfg sfof{no÷sfof{nosf] ljj/0f tyf To:tf] g]kfn

aflx/sf] sfof{non] ;+rfng u/]sf] aLdf Joj;foaf6 aLdsnfO{ cfO kg{ ;Sg] ;Dk"0f{

hf]lvdx? tyf ;f]sf] lg/fs/0fsf nflu cjnDag ul/Psf gLltx?sf] v'nf;f .

(= o; jif{ km5\of}{6 ePsf] aLdf bfjLsf] ;+Vof tyf km5\of}{6 x'g afFsL aLdf bfjLsf] ;+Vof

/ ;dofjlwsf] v'nf;f .

!)=ljQLo ljj/0f tof/ ubf{ k|rlnt aLdf P]g, @)$(, aLdf lgodfjnL, @)$( / ;f]

cGtu{t hf/L ul/Psf aLdf ;ldltsf cfb]z jf lgb]{zg, sDkgL P]g @)^# tyf cGo

sfg"gx? tyf n]vfdfg, n]vfsf] l;4fGt / gLltx? kfngf ul/Psf] pb\3f]if0f / To:tf

Joj:yfx? kfngf x'g g;s]sf] eP ;f]sf] sf/0f ;lxtsf] v'nf;f .

10

!!=-s_ aLdsn] pko'Qm n]vf gLlt cjnDag u/]sf], ;f]sf] k|of]udf Ps?ktf sfod u/]sf]

/ To:tf] gLltsf] k/LIf0f u/L pko'Qmtf Plsg u/]sf] 5 eGg] pb\3f]if0f .

-v_ aLdssf] ljQLo ljj/0fn] jf;nftsf] ldltdf aLdssf] gfkmf gf]S;fg nufotsf

ljQLo cj:yfsf] oyfy{ tyf jf:tljs lrq0f ub{5 eGg] pb\3f]if0f .

!@=aLdssf] ;+rfns ;ldltn] aLdssf] ;DklQsf] ;'/Iffsf] nflu tyf hfn;fhL jf cGo

clgoldttf kQf nufpg / /f]Sgsf nflu pko'Qm / kof{Kt Joj:yf u/]sf] 5 eGg]

pb\3f]if0f .

!#=aLdsn] ægoing concern basisÆ df cfˆgf] ljQLo ljj/0f tof/ u/]sf] xf] eGg]

pb\3f]if0f .

!$=aLdssf] Joj;fosf] cfsf/ / k|s[lt cg'?ksf] cfGtl/s n]vf k/LIf0f k|0ffnL ljBdfg

/x]sf] / ;f] k|0ffnL k|efjsf/L /x]sf] 5 eGg] pb\3f]if0f .

!%=k|rlnt aLdf P]g, @)$( tyf sDkgL P]g, @)^# / ;f] cGtu{tsf lgodfjnL, cfb]z

jf lgb]{zgsf] k|lts"n x'g] u/L s'g} JolQm, kmd{, sDkgL tyf aLdssf] ;+rfns jf

;+rfnssf] :jfy{ /x]sf] ;+:yf;+u sf/f]af/ ul/Psf] 5}g eGg] pb\3f]if0f .

!^=h'g aif{sf] aflif{s k|ltj]bg tof/ ul/Psf] xf] ;f] aif{df aLdf ;ldltn] aLdsnfO{ s'g}

b08 hl/jfgf tf]s]sf] eP ;f] ;DaGwL ljj/0f .

!&= Joj:yfkgn] cfjZos 7fg]sf cGo s'/fx? .

11

kl/lzi6–@

-lgb]{zg @! ;+u ;DalGwt_

!= aLdssf] cfo Joo lx;fasf] 9fFrf M

aLdssf] gfd M

cfly{s aif{ ======================= sf] ================================== aLdfsf] cfo Joo lx;fa

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

cfo

1 aLdfz'Ns -v"b_ !

2 k'gaL{df sldzg cfo

3 nufgL, shf{ tyf cGoaf6 cfo @

4 aLdfn]vsf] lwtf]df shf{af6 cfo #

5 cGo k|ToIf cfo

6 cfly{s aif{sf] z'?sf] e'QmfgL x'g afFsL bfjL afkt

Joj:yf

7 cfly{s aif{sf] z'?sf] c;dfKt hf]]lvd afkt Joj:yf

hDdf cfo -s_

Joo

8 bfjL e'QmfgL -v'b_ $

9 clestf{ sldzg %

10 :jf:Yo k/LIf0f z'Ns

11 k'gaL{df sldzg vr{

12 ;]jf z'Ns -v'b_ ^

13 cGo k|ToIf vr{

14 Joj:yfkg vr{ &

15 cfos/ *

16 cfly{s aif{sf] cGTodf e'QmfgL x'g afFsL bfjL afkt

Joj:yf

(

17 cfly{s aif{sf] cGTodf c;dfKt hf]lvd afkt Joj:yf

hDdf Joo -v_

18 hLjg aLdf sf]ifdf ;f/]sf] art

19 gfkmf gf]S;fg lx;fadf ;f/]sf] art÷-gf]S;fg_

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

12

@= gfkmf gf]S;fg lx;fasf] 9fFrf M

aLdssf] gfd M

cfly{s aif{ ======================= sf] gfkmf gf]S;fg lx;fa

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

cfDbfgL

1 cfo Joo lx;faaf6 ;f/]sf] !)

2 hLjg aLdf sf]ifaf6 ;f/]sf] !!

3 nufgL shf{ tyf cGoaf6 cfo @

4 Joj:yf lkmtf{ !@

5 cGo cfDbfgL -ljj/0f v'nfpg]_

hDdf cfDbfgL -s_

vr{

6 Joj:yfkg vr{ &

7 ckn]vg vr{ !#

8 z]o/ ;DaGwL vr{ !#s

9 cGo vr{x? !$

10 gf]S;fgLsf] nflu Joj:yf !%

11 sd{rf/L cfjf; Aoj:yf @^s

12 sd{rf/L af]g; Joj:yf @^s

13 ;dfof]lht cfos/ -c_ = -cf_ – -O_ *

14 cf_ cfos/

15 O_ :yug s/ ;DklQ÷-bfloTj_

16 hLjg aLdf sf]ifdf ;f/]sf] !!

hDdf vr{ -v_

17 v"b gfkmf ÷-gf]S;fg_ -u_ = -s_ – -v_

18 cl3Nnf] jif{;+u ;DalGwt vr{

19 cl3Nnf] aif{af6 ;fl/Psf] gfkmf÷-gf]S;fg_

afF8kmfF8sf] nflu pknAw /sd

20

-s_ :yug s/ hu]8f !&

-v_ k"FhLut hu]8f !&

-u_ ljz]if hu]8f !&

-3_ cGo hu]8f -ljj/0f v'nfpg]_ !&

-ª_ k|:tfljt nfef+z

-c_ af]g; z]o/ !&

-cf_ gub nfef+z @^s

-r_ dxf–ljkQL hu]8f !*

21 jf;nftdf ;f/]sf] gfkmf÷-gf]S;fg_

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

13

#= aLdssf] jf;nftsf] 9fFrf M

====================== sf] jf;nft

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

>f]t

1 r'Qmf k"FhL !^

2 hu]8f tyf sf]if !&

3 hLjg aLdf sf]if !!

4 dxf–ljkQL hu]8f !*

5 ltg{ afFsL bL3{sflng C0f tyf ;fk6L !(

s"n >f]t

pkof]u

6 l:y/ ;DkQL -v'b_ @)

7 lb3{sflng nufgL @!

8 aLdfn]vsf] lwtf]df shf{ #

9 cGo bL3{sflng shf{ @#

Rffn' ;DkQL shf{ tyf k]ZsLx? M

gub tyf a}+s df}Hbft

cNksflng nufgL

cGo cNksflng shf{

cGo ;DkQL

10 @@

11 @!

12 @#

13 @$

hDdf -s_ -!)±!!±!@±!#_

rfn' bfloTj tyf Joj:Yffx? M

rfn' bfloTj

c;dfKt hf]lvd jfkt Joj:yf

e'QmfgL x'g afFsL bfjL afkt Joj:yf

cGo Aoj:yf

14 @%

15 @^

16 (

17 @^s

hDdf -v_ -!$±!%±!^±!&_

18 v"b rfn' ;DkQL -u_ = -s_ – -v_

19 ckn]vg jf ;dfof]hg x'g afFsL ljljw vr{x? @&

20 gfkmf gf]S;fg lx;faaf6 ;f/]sf] gf]S;fg

s"n pkof]u -^+&+*+(+!*+!(+@)_

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

;+efljt bfloTjx?

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

1 r'Qmf jf e'QmfgL x'g afFsL nufgL

2 k|Tofe"lt k|lta4tf

3 aLdfn]v cGtu{t eGbf afx]saf6 aLds pk/ bfjL k/]sf] t/

aLdsn] bfloTj :jLsf/ gu/]sf]

aLdsn] bfloTj :jLsf/ gu/]sf]

4 aLdsn] jf aLdssf] tkm{af6 lbOPsf] Uof/]06L

5 cGo -ljj/0f v'nfpg]_

hDdf

aLdssf] gfd M

14

$= OSo"6Ldf ePsf] kl/jt{g ;DaGwL ljj/0fsf] 9fFrf M

aLdssf] gfd M

cf=j==============df OSo"6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f

ljj/0f z]o/ k"FhL ;+lrt gfkmf

÷gf]S;fg

k|:tfljt

af]g; z]o/

k"FhLut

hu]8f sf]if

z]o/

lk|ldod

ljz]if hu]8f

sf]if

cGo hu]8f tyf

sf]if

dxfljkQL

hu]8f

s"n /sd

z'?

df}Hbft

;dfof]hg

=============

=============

============

============

clGtd

df}Hbft

15

%= gub k|jfxsf] ljj/0fsf] 9fFrf

aLdssf] gfd M

=====================b]lv========================;Ddsf] gub k|jfxsf] ljj/0f

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

s

sf/f]af/ ;+rfngaf6 gub k|jfx M

aLdf z'Ns cfDbfgL

ljnDa z'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

:jf:Yo k/LIf0f z'Ns e'QmfgL

d[To' bfjL e'QmfgL

cjlw ;dfKtL bfjL e'QmfgL

cf+lzs cjlw ;dfKtL bfjL e'QmfgL

;dk{0f d"No bfjL e'QmfgL

cGo bfjL e'QmfgL

;]jf z'Ns e'QmfgL

cGo k|ToIf vr{

Joj:yfkg vr{ e'QmfgL

sd{rf/L af]g; e'QmfgL

cfos/ e'QmfgL

Rffn' ;DklQdf -j[l4_÷sdL

Rffn' bfloTjdf j[l4÷-sdL_

sf/f]af/ ;+rfngaf6 v"b gub k|jfx -s_

v nufgL ultljwLaf6 gub k|jfx

l: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/÷l8j]Gr/df nufgLdf -j[l4_ sdL

cGo nufgLdf -j[l4_ sdL

aLdfn]vsf] lwtf]df shf{df -j[l4_ sdL

k]ZsL tyf cGo shf{df -j[l4_ sdL

e'QmfgL k|fKt Aofh cfDbfgL -nufgLdf_

e'QmfgL k|fKt l8le8]G8

ef8f cfDbfgL

e'QmfgL k|fKt Aofh cfDbfgL -shf{df_

cGo ck|ToIf cfDbfgL÷vr{

nufgL ultljwLaf6 v"b gub k|jfx -v_

u ljQLo >f]t sf/f]af/af6 gub k|jfx

z]o/af6 k|fKt /sd

ltg{ afFsL ;fk6Ldf -j[l4_÷sdL

cNksflng 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{ ultljwLaf6 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

16

^ ljQLo ljj/0fsf] cleGg c+usf] ?kdf /xg] cg';"rLx?

cg';"rL–!

-s_ aLdfz'Ns -v'b_

qm=;+= aLdfsf]

lsl;d

s"n aLdfz'Ns k'gaL{df z'Ns e'QmfgL

-Ceded_

aLdfz'Ns -v"b_

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

hDdf

-v_ s"n aLdfz'Ns

qm=;+= aLdfsf]

lsl;d

k|ToIf aLdfz'Ns k|fKt k'gaL{df z'Ns

-accepted_

s"n aLdfz'Ns

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

hDdf

-u_ k|ToIf aLdfz'Ns

qm=;+= aLdfsf]

lsl;d

k|yd aif{sf]

aLdfz'Ns

gjLs/0f aLdfz'Ns Psn aLdfz'Ns hDdf k|ToIf

aLdfz'Ns

o; aif{ ut aif{ o; aif{ ut aif{ o; aif{ ut aif{ o; aif{ ut aif{

hDdf

17

cg';"rL–@

nufgL, shf{ tyf cGoaf6 cfo

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

1 ;/sf/L / ;/sf/sf] hdfgt k|fKt ;]So"l/6Laf6 cfo

2 jfl0fHo a}+ssf] d'2tL lgIf]kaf6 cfo

3 ljsf; a}+ssf] d'2tL lgIf]kaf6 cfo

4 gful/s nufgL of]hgfaf6 cfo

5 ljQLo ;+:yfsf] d'2tL lgIf]kaf6 cfo

6 cfjf; ljQ sDkgLsf] ;fwf/0f z]o/af6 nfef+z

7 cGo klAns sDkgLsf] ;fwf/0f z]o/af6 nfef+z

8 a}+s tyf ljQLo ;+:yfsf] cu|flwsf/ z]o/af6 nfef+z

9 a}+s tyf ljQLo ;+:yfsf] l8j]Gr/af6 cfo

10 cGo -ljj/0f v'nfpg]_ af6 cfo

11 shf{af6 cfo

12 cGo lgIf]kaf6 -d'2tL afx]s_ cfo

13 nufgL laqmLdf gfkmf

Go"g nufgL laqmLdf gf]S;fg

14 nufgL -v/Lb_ df gfkmf

Go"g nufgL -v/Lb_ df gf]S;fg

15 l:y/ ;DkQL laqmLaf6 gfkmf

Go"g l:y/ ;DkQL laqmLaf6 gf]S;fg

16 vftf ckn]vg

17 cl3Nnf jif{;+u ;DalGwt cfo

18 cGo cfo

hDdf

nufgL, shf{ tyf cGoaf6 cfosf] afF8kmfF8

gfkmf gf]S;fg lx;fadf ;f/]sf]

============ sf] cfo Joo lx;fadf ;f/]sf]

============ sf] cfo Joo lx;fadf ;f/]sf]

hDdf

cg';"rL–#

aLdfn]vsf] lwtf]df shf{ / cfo

qm=;+= aLdfsf] lsl;d

aLdfn]vsf] lwtf]df shf{ aLdfn]vsf] lwtf]df shf{af6 cfo

o; aif{ ut aif{ o; aif{ ut aif{

============= aLdf

============= aLdf

============= aLdf

18

cg';"rL – $

bfjL e'QmfgL

qm=;+= aLdfsf]

lsl;d

d[To' bfjL

e'QmfgL

cjlw ;dfKtL

bfjL e'QmfgL

cf+lzs cjlw

;dfKtL bfjL

e'QmfgL

;dk{0f d"No bfjL

e'QmfgL

cGo bfjL

e'QmfgL

s"n bfjL e'QmfgL s"n bfjL

e'QmfgLdf

k'gaL{dssf]

lx:;f

bfjL e'QmfgL

-v'b_

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

!

@

#

===

===

hDdf

19

cg';"rL–%

clestf{ sldzg

qm=;+= aLdfsf]

lsl;d

k|yd aif{sf]

aLdfz'Nsdf

clestf{ sldzg

gjLs/0f aLdfz'Nsdf

clestf{ sldzg

Psn aLdfz'Nsdf

clestf{ sldzg

hDdf clestf{

sldzg

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

hDdf

cg';"rL–^

;]jf z'Ns -v'b_

qm=;+= aLdfsf] lsl;d s"n ;]jf z'Ns s"n ;]jf z'Nsdf

k'gaL{dssf] lx:;f

;]jf z'Ns -v"b_

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

========aLdf

========aLdf

hDdf

cg';"rL– &

Joj:yfkg vr{

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

1 sd{rf/L vr{ -cg';"rL &=! adf]lhd_

2 3/ ef8f

3 lah'nL tyf kfgL

4 dd{t tyf ;Def/

-s_ ejg

-v_ ;jf/L ;fwg

-u_ sfof{no pks/0f

-3_ cGo

5 ;+rf/

6 5kfO{ tyf d;nGb

7 vr{ x'g] sfof{no ;fdfg

8 kl/jxg

9 e|d0f vr{ -eQf ;d]t_

-s_ cfGtl/s

-v_ j}b]lzs

10 clestf{ tflnd

11 clestf{ cGo

12 aLdfz'Ns

13 ;'/Iff vr{

14 sfg"gL tyf k/fdz{ z'Ns

15 kq klqsf tyf k':ts

20

16 lj1fkg tyf k|rf/ k|;f/

17 Jofkf/ k|j4{g

18 cltyL ;Tsf/

19 rGbf tyf pkxf/

20 ;+rfns ;ldlt ;DaGwL vr{

-s_ a}7s eQf

-v_ cGo

21 cGo ;ldlt÷pk–;ldlt ;DaGwL vr{

-s_ a}7s eQf

-v_ cGo

22 ;fwf/0f ;ef ;DaGwL vr{

23

-s_ aLdfÍLo ;]jf z'Ns

-v_ aLdfÍLo vr{

24 n]vf k/LIf0f ;DaGwL vr{

-s_ n]vf k/LIf0f z'Ns

-v_ s/ n]vf k/LIf0f z'Ns

-u_ lj:t[t n]vf k/LIf0f k|ltj]bg z'Ns

-3_ cGo z'Ns

-ª_ cfGtl/s n]vf k/LIf0f vr{

-r_ cGo vr{

25 Aofh

26 a}s rfh{

27 z'Ns tyf b:t"/

28 Xf; s§L

29 x'nfs l6s6

30 cGo

afF8 kmfF8sf] nflu hDdf

gfkmf gf]S;fg lx;fadf ;f/]sf]

================aLdfsf] cfo Joo lx;fadf ;f/]sf]

================aLdfsf] cfo Joo lx;fadf ;f/]sf]

hDdf

cg';"rL &=!

sd{rf/L vr{

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

!= tna

@= eQf

#= bz}+ vr{

$= ;~rosf]ifdf yk

%= tflnd vr{

^= kf]zfs

&= cf}ifwf]krf/

*= aLdf

(= k]G;g tyf pkbfg vr{ tyf Joj:yf

!)= ljbf afktsf] vr{ tyf Joj:yf

!!= cGo ;'ljwf afkt vr{ tyf Joj:yf -ljj/0f v'nfpg]_

!@ cGo -ljj/0f v'nfpg]_

hDdf M

21

cg';"rL– *

cfos/

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

!= o; aif{sf] cfos/

@= cl3Nnf aif{x?sf] cfos/

#= afF8kmfF8sf] nflu cfos/sf] hDdf

$ o; jif{sf] :yug s/

afF8kmfF8

gfkmf gf]S;fg lx;fadf ;f/]sf] -u_ = -s_ ± -v_

-s_ afF8kmf8af6 cfPsf] cfos/

-v_ o; aif{sf] :yug s/

==============aLdfsf] cfo Joo lx;fadf ;f/]sf]

==============aLdfsf] cfo Joo lx;fadf ;f/]sf]

hDdf

22

cg';"rL – (

cfly{s jif{sf] cGTodf e'QmfgL x'g afFsL bfjL afkt Joj:yf

qm=;+= aLdfsf] lsl;d e'QmfgL x'g

afFsL d[To' bfjL

e'QmfgL x'g

afFsL cjlw

;dfKtL bfjL

e'QmfgL x'g

afFsL cf+lzs

cjlw ;dfKtL

bfjL

e'QmfgL x'g

afFsL ;dk{0f

d"No bfjL

e'QmfgL x'g

afFsL cGo

bfjL

;[hgf ePsf]

t/ hfgsf/Ldf

gcfPsf] bfjL

-cg'dflgt_

e'QmfgL x'g

afFsL hDdf

bfjL

e'QmfgL x'g

afFsL hDdf

bfjLdf

k'gaL{dssf]

lx:;f

e'QmfgL x'g

afFsL bfjL

afkt Joj:yf

o;

jif{

ut jif{ o;

jif{

ut

jif{

o;

jif{

ut

jif{

o;

jif{

ut

jif{

o;

jif{

ut

jif{

o;

jif{

ut

jif{

o;

jif{

ut

jif{

o;

jif{

ut

jif{

o;

jif{

ut

jif{

!=

@=

#=

$=

hDdf M

23

cg';"rL–!)

cfo Joo lx;fax?af6 gfkmf gf]S;fg lx;fadf ;f/]sf] /sd

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

!= ==================== sf] cfo Joo lx;faaf6 ;f/]sf]

@= ==================== sf] cfo Joo lx;faaf6 ;f/]sf]

#=

$=

hDdf

cg';"rL– !!

hLjg aLdf sf]if

qm=;+= aLdfsf]

lsl;d

;dfof]hg cuf8Lsf]

hLjg aLdf sf]if

-jif{sf] z'?df_

cfo Joo

lx;faaf6 ;f/]sf]

gfkmf gf]S;fg

lx;faaf6 ;f/]sf]

hu]8f sf]ifaf6 ;f/]sf] ;dfof]hg cuf8Lsf]

hLjg aLdfsf]if

-jif{sf] cGTodf_

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

!=

@=

#=

$=

hDdf M

hLjg aLdf sf]ifdf ;dfof]hg

qm=;+= aLdfsf]

lsl;d

;dfof]hg

cuf8Lsf]

hLjg aLdf

sf]if

-jif{sf]

cGTodf_

gfkmf

gf]S;fg

lx;fadf

;f/]sf]

aLdfn]v

cGtu{t

bfloTj

af]g;sf]

nflu

Joj:yf

;f]Ne]G;L

dflh{gsf]

nflu

Joj:yf

afF8kmfF8

gul/Psf]

/sd

jif{sf]

cGTodf

hLjg

aLdf sf]if

o;

aif{

ut

aif{

o;

aif{

ut

aif{

o;

aif{

ut

aif{

o;

aif{

ut

aif{

o;

aif{

ut

aif{

o;

aif{

ut

aif{

o;

aif{

ut

aif{

!=

@=

#=

hDdf M

24

cg';"rL–!@

Joj:yf lkmtf{

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

!= nufgLdf gf]S;fgLsf] nflu Joj:yf lkmtf{

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

#= z+sf:kb cf;fdL Joj:yf lkmtf{

$ cGo Joj:yf lkmtf{

hDdf

cg';"rL–!#

ckn]vg vr{x?

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

1 k|f/lDes vr{x?

2 k"j{ ;+rfng vr{x?

3 k/ ;fl/Psf vr{x?

4 ckn]vg ul/Psf] nufgL

5 ckn]vg ul/Psf] shf{

6 ckn]vg ul/Psf] cf;fdL

7 cGo ckn]vg

hDdf

cg';"rL !#s

z]o/ ;DaGwL vr{

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

! z]o/ lgZsf;g vr{

@ z]o/ /lhi6«];g vr{

# z]o/ ;"lrs/0f vr{

$ nfef+z ljt/0f vr{

% z]o/ ;DaGwL cGo vr{

hDdf

cg';"rL–!$

cGo vr{x?

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

1 b08 hl/jfgf

2 ljnDa z'Ns hl/jfgf

3 cGo -ljj/0f v'nfpg]_

hDdf

25

cg';"rL–!%

gf]S;fgLsf] nflu Joj:yf

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

!= nufgLdf gf]S;fgLsf] nflu Joj:yf

@= shf{df gf]S;fgLsf] nflu Joj:yf

#= z+sf:kb cf;fdL Joj:yf

$ cGo Joj:yf

hDdf

cg';"rL–!^

-s_ z]o/ k"FhL

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

!= clws[t k"FhL

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"FhL

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"FhL

s_ ?================= b/sf] ======== yfg ;fwf/0f z]o/

Go"g e'QmfgL k|fKt x'g afFsL ?==== 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/

hDdf

-v_ z]o/ :jfldTjsf] ;+/rgf

z]o/wgL o; aif{ ut aif{

;fwf/0f z]o/

;+Vof

:jfldTjsf] Ü ;fwf/0f

z]o/ ;+Vof

:jfldTjsf] Ü

;+:yfks

g]kfnL ;+ul7t ;+:yfx?

g]kfnL gful/s

ljb]zL

hDdf

;j{;fwf/0f

cGo -ljj/0f v'nfpg]_

26

s"n

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

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

:jfldTjsf] Ü /sd :jfldTjsf] Ü /sd

!=

@=

#=

cg';"rL–!&

hu]8f tyf sf]if

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

1 :yug s/ hu]8f

2 k"FhLut hu]8f

3 ljz]if hu]8f

4 cGo hu]8f -ljj/0f v'nfpg]_

5 z]o/ lk|ldod

6 k|:tfljt af]gz z]o/

7 k"FhLs[t x'g afFsL af]g; z]o/

8 Gffkmf gf]S;fg lx;faaf6 ;f/]sf] gfkmf

hDdf

cg';"rL–!*

dxf–ljklQ hu]8f

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

hu]8f

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

27

cg';"rL–!(

ltg{ afFsL bL3{sflng C0f tyf ;fk6L

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

! l8j]Gr/ ÷ a08

@ a}+s

# ljQLo ;+:yf

$ cGo -ljj/0f v'nfpg]_

hDdf

cg';"rL–@)

l:y/ ;DklQ

ljj/0f k/n df]n Xf; s§L v"b df]n

z'?

df}Hbft

o;

jif{

yk]sf]

o;

jif{

36]sf]

hDdf ut

jif{;Dd

o;

jif{

laqmL÷

;dfof]hg

hDdf o;

jif{;Ddsf]

Uft

jif{;Ddsf]

lk|m xf]N8

hldg

ejg

kmlg{r/

tyf

lkmS;\r;{

sfof{no

;fdfg

sDKo"6/

tyf

;"rgf

k|ljwL

pks/0f

cb[Zo

;DklQ

-ljj/0f

v'nfpg]_

;jf/L

;fwg

lnh xf]N8

;DklQ

cGo

-k|s[lt

v'nfpg]_

28

hDdf

lgdf{0fflwg

k"FhLut

vr{

s"n

ut jif{

cg';"rL–@!

nufgL

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

-s_ bL3{sflng nufgL M

! ;/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

^ cfjf; ljQ sDkgLsf] ;fwf/0f z]o/ -cg';"rL @!=! adf]lhd_

& cGo sDkgLsf] ;fwf/0f z]o/ -cg';"rL @!=! adf]lhd_

* a}+s tyf ljQLo ;+:yfsf] cu|flwsf/ z]o/÷l8j]Gr/

( cGo -ljj/0f v'nfpg]_

hDdf M

-v_ cNksflng nufgL M

! ;/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/÷l8j]Gr/

& jfl0fHo a}+ssf] Aofh k|fKt x'g] cGo lgIf]k

* ljsf; a}+ssf] Aofh k|fKt x'g]] cGo lgIf]k

( ljQLo ;+:yfsf] Aofh k|fKt x'g] cGo lgIf]k

!) cGo Aofh k|fKt x'g] nufgL -ljj/0f v'nfpg]_

hDdf M

29

cg';"rL–@!=!

z]o/df nufgL

qm=;+= sDkgL v'b /sd c+lst d"No k/n d"No ahf/ d"No

!= ======sDkgLsf]=============yfg====z]o/

@= ======sDkgLsf]=============yfg=====z]o/

#= ======sDkgLsf]=============yfg=====z]o/

hDdf

gf]6 M != aLdssf] ;xfos sDkgL÷xf]lN8Ë sDkgL tyf ;+o'Qm nufgL ePsf] sDkgLsf] z]o/df ePsf]

nufgLnfO{

5'§f–5'§} v'nfpg' kg]{5 .

@= lgodfg';f/ ;"lrs[t gePsf z]o/df ePsf] nufgLnfO{ 5'§} v'nfpg' kg]{5 .

#= ;+:yfks z]o/ / cGo z]o/df ePsf] nufgLnfO{ 5'§f5'§} v'nfpg' kg]{5 .

cg';"rL–@@

gub tyf a}+s df}Hbft

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

! gub df}Hbft

hDdf

@ a}+s df}Hbft

jfl0fHo a}+sx?sf] df}Hbft

ljsf; a}+sx?sf] df}Hbft

ljQLo ;+:yfx?sf] df}Hbft

cGo -ljj/0f v'nfpg]_

hDdf

s"n

30

cg';"rL–@#

cGo shf{

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

-s_ bL3{sflng shf{

!= clestf{nfO{ shf{

@= sd{rf/LnfO{ shf{

#= cGo -ljj/0f v'nfpg]_

hDdf

-v_ cNksflng shf{

!= clestf{nfO{ shf{

@= sd{rf/LnfO{ shf{

#= cGo -ljj/0f v'nfpg]_

hDdf

cg';"rL–@$

cGo ;DklQ

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

1 nufgLaf6 k|fKt x'g afFsL cfo

2 aLdfn]vsf] lwtf]df shf{af6 k|fKt x'g afFsL Aofh

3 cGo -aLdfn]vsf] lwtf]df afx]s_ shf{af6 k|fKt x'g afFsL

Aofh

4 cGo aLdsaf6 k|fKt x'g afFsL

5 k'gaL{dsaf6 k|fKt x'g afFsL

6 ljljw cf;fdL

7 clu|d e'QmfgL

8 sd{rf/L k]ZsL

9 cGo k]ZsL

10 w/f}6L

11 c;'n x'g afFsL aLdfz'Ns

Go"g M c;'n x'g afFsL aLdfz'Ns d'NtjL -suspense_

12 cGo ljj/0f v'nfpg]

hDdf M

31

cg';"rL–@%

rfn' bfloTj

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

1 clestf{nfO{ lbg afFsL

2 cGo aLdsnfO{ lbg afFsL

3 k'gaL{dsnfO{ lbg afFsL

4 cNksflng shf{

5 aLdfz'Ns w/f}6L

6 k"0f{ ljj/0f gv'n]sf] aLdfz'Ns

7 ljljw ;fx"

8 ;xfos÷xf]lN8Ë sDkgLnfO{ lbg afFsL

9 >f]tdf s§f ul/Psf] s/ ltg{ afFsL

10 d"No clea[l4 s/ ltg{ afFsL

11 ;]jf z'Ns ltg{ afFsL

12 sd{rf/LnfO{ lbg afFsL

13 ;+rfnsnfO{ lbg afFsL

14 cGo -ljj/0f v'nfpg]_

hDdf

cg';"rL–@^

c;dfKt hf]lvd Joj:yf

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

!= ===========aLdfsf] c;dfKt hf]lvd hu]8f

@= ===========aLdfsf] c;dfKt hf]lvd hu]8f

#= ===========aLdfsf] c;dfKt hf]lvd hu]8f

===========aLdfsf] c;dfKt hf]lvd hu]8f

hDdf

32

cg';"rL @^s

cGo Aoj:yf

qm=

;+=

ljj/0f aif{sf] z'?df Aoj:yf

rfn' cf=a=df yk ul/Psf]

Aoj:yf

rfn' cf=a=df ckn]vg÷

e'QmfgL ul/Psf] Aoj:yf

rfn' cf=a=df lkmtf{

ul/Psf] Aoj:yf

aif{sf] cGtdf sfod

/x]sf] Aoj:yf

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

! nfef+z -l8le8]08_ sf] nflu Aoj:yf

@ cfos/ Aoj:yf

# nufgLdf gf]S;fgLsf] nflu Aoj:yf

$ shf{df gf]S;fgLsf] nflu Aoj:yf

% z+sfZkb cf;fdLsf] nflu Aoj:yf

^ cGo gf]S;fgLsf] nflu Aoj:yf

& sd{rf/L ;DaGwL Aoj:yf

-s_ k]G;g tyf pkbfg Aoj:yf

-v_ ljbf jfkt Aoj:yf

-u_ cfjf; tyf cGo ;'ljwf Aoj:yf

-3_ sd{rf/L af]g; Aoj:yf

-ª_ cGo

* cGo Aoj:yf -ljj/0f v'nfpg]_

hDdf

33

cg';"rL–@&

ckn]vg÷;dfof]hg x'g afFsL ljljw vr{x?

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

1 ckn]vg ug{ afFsL k|f/lDes vr{

2 ckn]vg ug{ afFsL k"j{ ;+rfng vr{

3 ckn]vg ug{ afFsL nufgL lk|ldod

4 ckn]vg ug{ afFsL :yug ul/Psf cGo vr{

5 cGo -ljj/0f v'nfpg]_

hDdf

cg';"rL – @*

ljQLo ljj/0f;+u ;DalGwt k|d'v n]vf gLltx?

n]vf ;DaGwL gLltdf v'nfpg' kg]{ a'Fbfx? M aLdsn] n]vf ;DaGwL gLltdf b]xfosf a'Fbfx?

v'nfpg' kg]{5 .

1 ljQLo ljj/0f tof/Lsf cfwf/x? M s'g s'g cjwf/0ff -concept_ tyf n]vfdfgx? /

sfg"g tyf aLdf ;ldltsf lgb]{zgx?sf] clwgdf /xL ljQLo ljj/0f tof/ ul/Psf] xf]

;f]sf] Joxf]/f .

ljQLo ljj/0f tof/ ubf{ s'g} sfg"g, aLdf ;ldltsf] lgb]{zg jf n]vfdfg kfngf gePsf]

eP ;f]sf] sf/0f ;lxt Joxf]/f .

2 l:y/ ;DklQ n]vfÍg gLlt M l:y/ ;DklQ n]vfÍg ubf{ cjnDag ul/Psf] gLlt .

3 Xf; s§L gLlt M aLdssf] ;+rfns ;ldltaf6 kfl/t u/L nfu" ul/Psf] Xf; s§L gLlt .

4 k"FhLs[t gul/g] ;DklQx? ;DaGwL n]vfÍg gLlt M aLdssf] ;+rfns ;ldltn] s'g} lglZrt

df]n;Dd kg]{ pks/0f, ;fdfgx? k"FhLs[t gug]{ gLlt lnPsf] 5 eg] ;f]sf] Joxf]/f .

5 cfos/ Joj:yf tyf afF8kmFf8 gLlt M cfos/ Joj:yf ;DaGwdf aLdsn] cjnDag u/]sf]

gLlt / aLdsn] gfkmf gf]S;fg lx;fa tyf cfo Joo lx;fadf To:tf] Joj:yf /sd

afF8kmFf8 ubf{ cjnDag u/]sf] gLlt .

6 nufgL n]vfÍg gLlt M nufgL n]vfÍgsf] ;DaGwdf aLdsn] cjnDag u/]sf] gLltx?nfO{

b]xfosf zLif{sx? cGtu{t v'nfpg' kg]{5 .

-s_ ;/sf/L artkq÷C0fkqdf nufgL n]vfÍg gLlt .

-v_ a}+s÷ljQLo ;+:yfsf] d'2tL lgIf]kdf nufgL n]vfÍg gLlt .

-u_ klAns lnld6]8 sDkgLsf] z]o/df nufgL n]vfÍg gLlt .

-3_ klAns lnld6]8 sDkgLn] hf/L u/]sf] C0fkqx?df nufgL n]vfÍg gLlt .

7 ;6xL 36a9 ;dfof]hg gLlt M ljb]zL d'b|f;+u ;DalGwt ;DklQ, bfloTj tyf ;6xL

36a9 cfDbfgL tyf vr{x?sf] n]vfÍg gLlt .

34

8 aLdfz'Ns cfDbfgL n]vfÍg gLlt M aLdsn] aLdfz'Ns cfDbfgL n]vfÍg ubf{ cjnDag

u/]sf] gLlt .

9 k'gaL{df sldzg cfDbfgL n]vfÍg gLlt M aLdsn] k'gaL{df u/] afkt k|fKt ug]{ sldzgsf]

n]vfÍg ubf{ cjnDag u/]sf] gLlt .

10 cGo cfo n]vfÍg tyf afF8kmFf8 gLlt M aLdsn] ef8f -Rent_ tyf cGo zLif{saf6 ePsf]

cfo n]vfÍg tyf afF8kmFf8 ubf{ cjnDag u/]sf] gLlt .

11 shf{ n]vfÍg gLlt M aLdsn] aLdfn]vsf] lwtf]df k|bfg u/]sf] shf{ tyf cGo shf{

n]vfÍg ubf{ cjnDag u/]sf] gLlt .

12 Joj:yfkg vr{ afF8kmFf8 gLlt M aLdsn] gfkmf gf]S;fg lx;fa tyf cfo Joo lx;fax?df

Joj:yfkg vr{ afF8kmFf8 ubf{ cjnDag u/]sf] gLlt .

13 aLdf bfjL e'QmfgL vr{ n]vfÍg gLlt M aLdsn] aLdf bfjL e'QmfgL vr{ n]vfÍg ubf{

cjnDag u/]sf] gLlt .

14 aLdf bfjL afkt bfloTj Joj:yf n]vfÍg gLlt M -s_ >[hgf ePsf] t/ hfgsf/Ldf

gcfPsf] -IBNR_ aLdf bfjL afkt bfloTj Joj:yf n]vfÍg ubf{ aLdsn] cjnDag

u/]sf] gLlt .

-v_ aLdsn] aLdf bfjL bfloTj afkt Joj:yf ubf{ cjnDag u/]sf] gLlt .

15 aLdf Joj;fodf art afF8kmFf8 gLlt M aLdsn] gfkmf gf]S;fg lx;fa tyf cfo Joo

lx;fax?df art afF8kmFf8 ubf{ cjnDag u/]sf] gLlt .

16 sd{rf/L pkbfg, ljbf tyf cGo ;'ljwf afkt Joj:yf gLlt M aLdsn] sd{rf/L pkbfg,

ljbf tyf cGo ;'ljwf afkt Joj:yf ubf{ cjnDag u/]sf] n]vfÍg gLlt .

17 z+sf:kb cf;fdL Joj:yf gLlt M aLdsn] z+sf:kb cf;fdL Joj:yf ubf{ cjnDag u/]sf]

gLlt .

18 ckn]vg vr{ n]vfÍg gLlt M aLdsn] cjnDag u/]sf] ckn]vg vr{ ;DaGwL gLlt .

19 cGo gLltx? M plNnlvt gLltx? afx]s jf;nft, gfkmf gf]S;fg lx;fa, cfo Joo lx;fa

nufotsf ljQLo ljj/0fnfO{ a'‰g / ljZn]if0f ug{ ;3fp k'Ug] u/L cGo s'g]} n]vf gLltsf]

hfgsf/L lbg cfjZos b]lvPdf ;f] Joxf]/f .

35

cg';"rL–@(

ljQLo ljj/0f;+u ;DalGwt n]vf ;DaGwL l6Kk0fLx?

n]vf ;DaGwL l6Kk0fLdf v'nfpg' kg]{ a'Fbfx? M aLdsn] n]vf ;DaGwL l6Kk0fLdf b]xfosf a'Fbfx?

v'nfpg' kg]{5 .

!= ;Defljt bfloTjx? M

c_ r'Qmf jf e'QmfgL x'g afFsL nufgL .

cf_ k|Tofe"lt k|lta4tf -underwriting commitments_ .

O_ aLdfn]v cGtu{t eGbf afx]saf6 aLds pk/ bfjL k/]sf] t/ aLdsn] bfloTj :jLsf/

gu/]sf] .

O{_ aLdsn] jf aLdssf] tk{maf6 lbOPsf] Uof/]06L .

p_ cGo bfloTj -ljj/0f v'nfpg]_ .

@= aLdfÍLn] aLdssf] bfloTj d"NofÍg ubf{ cjnDag u/]sf] cfwf/x? .

#= aLdssf] ;DklQdf cfPsf] ;Lldttf tyf ljjfbx? .

$= shf{, nufgL tyf l:y/ ;DklQsf] nflu ul/Psf] k|lta4tf .

%= nufgL;+u ;DalGwt b]xfosf v/Lb laqmL ;Demf}tfx?sf] d"No M

c_ v/Lb ul/Psf] ;DklQsf] :jfldTj k|fKt gePsf] .

cf_ laqmL ul/Psf] ;DklQsf] e'QmfgL k|fKt gePsf] .

^= o; jif{e/L ul/Psf] nufgL tyf laqmL÷lkmtf{ lnPsf] nufgLsf] ljj/0f .

&= a}+s df}Hbft lx;fa ;DaGwdf ;DalGwt a}+s÷ljQLo ;+:yfsf] :6]6d]06 ;lxtsf] lx;fa

ldnfg ;DaGwL Joxf]/f .

*= aLds÷k'gaL{ds;+u lng' lbg' afFsL lx;fa ;DaGwdf ;DalGwt aLds÷k'gaL{dssf]

;dy{g ;lxtsf] lx;fa ldnfg ;DaGwL Joxf]/f .

gf]6 M– bnfn (Broker) dfkm{t ePsf] k'gaL{dfsf] xsdf ;fdfGot ;DalGwt bnfnn]

k'gaL{dssf] tkm{af6 ;dy{g lbg ;Sg]5 .

(= aLdsn] u/]sf] nufgL k|rlnt aLdf P]g, lgodfjnL tyf aLdf ;ldltaf6 tf]lsP adf]lhd

/x] g/x]sf] .

!)= aLdssf] ;+rfns jf ;+rfns;+u ;DalGwt JolQm jf ;+:yf;+u ePsf] sf/f]af/ .

!!= aLdsn] cfˆgf] ;DklQsf] ;'/If0fdf lnPsf] C0fsf] lwtf], zt{ tyf cf}lrTo .

!@= aLdsn] s/ r'Qmf k|df0fkq k|fKt u/]sf] cf=j=tyf To:tf] r'Qmf k|df0fkq k|fKt x'g afFsL

cf=j= / ;f] ;DaGwL ljj/0fsf ;fy]} cl3Nnf] cf=j=x?sf] s/ hl/jfgf Aofh afkt bfjL

k/]sf] / o; cf=j=df e'QmfgL ePsf] /sd .

!#= lkmtf{ u/]sf] aLdfz'Nssf] kl/df0f / sf/0f .

!$=aLdsn] aLldtnfO{ k|bfg ug]{ 3f]lift tyf cGtl/d af]g;sf] b/ .

36

!%=l9nf] aLdfz'Ns e'QmfgLdf lanDa z'Ns÷Aofhsf] b/ tyf aLdfn]vsf] lwtf]df k|bfg ul/g]

shf{df Aofhsf] b/ .

!^=ckn]vg x'g afFsL vr{sf] ljj/0f .

!&=r'Qmf k"FhL dWo] clu|d e'QmfgL k|fKt -Paid in advance_, e'QmfgL k|fKt x'g afFsL -Call in

arrears_ / hkmt ul/Psf t/ k'gM lgisfzg gul/Psf z]o/sf] ljj/0f .

!*=lnh xf]N8 ;DklQdf ut jif{;Dd / o; jif{ vr{ (Amortization) n]lvPsf] /sdsf]

ljj/0f .

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

@)= cl3Nnf aif{x?;+u ;DalGwt cfDbfgL tyf vr{x?sf] 5'§f5'§} ljj/0f .

@!=plNnlvt a'Fbfx? afx]s jf;nft, gfkmf gf]S;fg lx;fa, cfo Joo lx;fa nufotsf

ljQLo ljj/0fx?nfO{ a'‰g / ljZn]if0f ug{ ;3fp k'Ug] cGo s'g} hfgsf/L lbg cfjZos

b]lvPdf cGo Joxf]/f ;d]t v'nfpg' kg]{5 .

37

cg';"rL #)

k|d'v ;"rsfÍx?

qm=;+= ljj/0f ;"rsfÍ cf=a=

! g]6 jy{ ?=

@ z]o/ ;+Vof ;+Vof

# k|lt z]o/ lstfjL d"No ?=

$ v"b gfkmf ?=

% k|lt z]o/ cfo (EPS) ?=

^ k|lt z]o/ nfef+z (DPS) ?=

& k|lt z]o/ ahf/ d"No (MPPS) ?=

* d"No cfDbfgL cg'kft (PE Ratio) cg'kft

( k|yd aif{sf] aLdfz'Ns ?=

!) s'n aLdfz'Ns ?=

!! v"b aLdfz'Ns÷s'n aLdfz'Ns k|ltzt

!@ v"b gfkmf÷s'n aLdfz'Ns k|ltzt

!# s'n aLdfz'Ns÷s'n ;DklQ k|ltzt

!$ nufgL / shf{af6 cfo÷s'n nufgL / shf{ k|ltzt

!% s'n nufgL / shf{÷hLjg aLdfsf]if k|ltzt

!^ k'gaL{df sldzg cfo÷s'n k'gaL{dfz'Ns k|ltzt

!& Joj:yfkg vr{÷s'n aLdfz'Ns k|ltzt

!* aLdf clestf{ ;DalGw vr{÷s'n aLdfz'Ns k|ltzt

!( aLdf clestf{ ;+Vof ;+Vof

@) sd{rf/L ;+Vof ;+Vof

@! sfof{nosf] ;+Vof ;+Vof

@@ sd{rf/L vr{÷Joj:yfkg vr{ k|ltzt

@# sd{rf/L vr{÷sd{rf/L ;+Vof ?=

@$ e'QmfgL x'g aFfsL bfjL /sd÷e'QmfgL ePsf]

bfjL /sd

k|ltzt

@% s'n sfod /x]sf] aLdfn]vsf] ;+Vof ;+Vofdf

@^ o; jif{ gjLs/0f ePsf] aLdfn]vsf] ;+Vof÷ut

jif{ sfod /x]sf] aLdfn]vsf] ;+Vof

k|ltzt

@& bfjL k/]sf] aLdfn]vsf] ;+Vof÷s'n sfod /x]sf]

aLdfn]vsf] ;+Vof

k|ltzt

@* ;f]Ne]G;L dflh{g k|ltzt

@( 3f]lift af]g; b/ ?=

k|ltxhf/

#) cGtl/d af]g; b/ ?=

k|ltxhf/

38

cg';"rL –#!

aLdfÍsf] ljj/0f

qm=;+= aLdfsf] lsl;d

sfod /x]sf]

aLdfn]vsf] ;+Vof

sfod /x]sf]

aLdfn]v cGtu{t

hDdf aLdfÍ

;d of6 l/:s

(Sum at Risk)

k'gaL{dsnfO{

x:tfGt/0f ul/Psf]

;d of6 l/:s

(Sum at Risk)

aLdsn] wf/0f

u/]sf] ;d of6

l/:s (Sum at

Risk)

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

hDdf

39

kl/lzi6 – #

-lgb]{zg @@ ;+u ;DalGwt_

ljQLo ljj/0fsf zLif{sx?sf] ;+lIfKt JofVof

-s_ cfo Joo lx;fa tyf ;f] ;DaGwL cg';"rLsf zLif{sx?sf] ;+lIfKt JofVof M

1 k|ToIf aLdfz'Ns M aLdsn] k'gaL{df :jLsf/ u/] afkt k|fKt aLdfz'Ns afx]s k|yd

jif{sf] aLdfz'Ns, gjLs/0f aLdfz'Ns / Psn aLdfz'Nssf] of]ukmnaf6 lgodfg';f/

lkmtf{ u/]sf] aLdfz'Ns s§f u/L o; zLif{sdf hgfpg' kg]{5 .

2 s"n aLdfz'Ns M k|ToIf aLdfz'Ns / aLdsn] k'gaL{df :jLsf/ u/] afkt k|fKt

aLdfz'Nssf] of]ukmnnfO{ o; zLif{sdf hgfpg' kg]{5 .

3 aLdfz'Ns -v"b_ M s"n aLdfz'Nsaf6 k'gaL{df lbP afktsf] k'gaL{df z'Ns s§f u/L

afFsL /sdnfO{ o; zLif{sdf hgfpg' kg]{5 .

4 k'gaL{df sldzg cfo M -s_ aLdsn] k'gaL{df lbP afkt k|fKt x'g] k'gaL{df

sldzgnfO{ o; zLif{sdf hgfpg' kg]{5 .

-v_ a'Fbf g+=-s_ sf] cltl/Qm k'gaL{dsaf6 d'gfkmf sldzg -Profit Commission_

k|fKt ePdf ;f]nfO{ o;} zLif{sdf ;dfj]z u/L ;f]sf] Joxf]/f n]vf ;DaGwL

l6Kk0fLdf v'nfpg' kg]{5 .

5 nufgL shf{ tyf cGoaf6 cfo M ;/sf/L ;]So"l/6Laf6 cfo, d'2tL lgIf]kaf6 cfo,

klAns sDkgLsf] z]o/÷l8j]Gr/af6 cfo, ef8faf6 cfo, shf{af6 cfo -aLdfn]vsf]

lwtf]df shf{ afx]s_, cGo lgIf]kaf6 -d'2tL afx]s_ cfo, nufgL laqmLdf gfkmf -Go"g

nufgL laqmLdf gf]S;fg_, nufgL -v/Lb_ df gfkmf -Go"g nufgL v/Lbdf gf]S;fg_,

l:y/ ;DklQ laqmLaf6 gfkmf -Go"g l:y/ ;DklQ laqmLaf6 gf]S;fg_, vftf ckn]vgaf6

cfo tyf cGo cfosf] of]ukmnnfO{ lgb]{zg !# adf]lhd afF8kFmf8 u/L cfPsf]

/sdnfO{ o; zLif{sdf hgfpg' kg]{5 .

6 aLdfn]vsf] lwtf]df shf{af6 cfo M aLdfn]vsf] lwtf]df shf{ k|bfg u/] afkt k|fKt x'g]

Aofh, lanDa z'Ns h:tf cfonfO{ o; zLif{sdf hgfpg' kg]{5 .

7 cGo k|ToIf cfoM aLldtn] tf]lsPsf] cjlwleq aLdfz'Ns ga'emfP afkt aLdsn]

e'QmfgL k|fKt u/]sf] hl/jfgf÷Aofh÷ljnDa z'Ns tyf aLdfn]vsf] k|ltlnkL b:t"/,

cfo l6s6 b:t"/ h:tf ;f]xL aLdfsf] lsl;d;+u k|ToIf ?kdf ;DalGwt cfonfO{ o;

zLif{sdf hgfpg' kg]{5 .

8 bfjL e'QmfgL -v'b_ M aLdsn] e'QmfgL u/]sf] d[To' bfjL, cjlw ;dfKtL bfjL, cf+lzs

cjlw ;dfKtL bfjL, ;dk{0f d"No tyf cGo bfjLsf] of]ukmnnfO{ o; zLif{sdf

hgfpg' kg]{5 .

9 clestf{ sldzg M k|yd jif{sf] aLdfz'Nsdf clestf{ sldzg, gjLs/0f aLdfz'Nsdf

clestf{ sldzg / Psn aLdfz'Nsdf clestf{ sldzgsf] of]ukmnaf6 k'gaL{dssf]

lx:;f s§f u/L afFsL /sd o; zLif{sdf hgfpg' kg]{5 .

10 :jf:Yo k/LIf0f z'Ns M aLdf hf]lvdfÍgsf] nflu :jf:Yo k/LIf0f u/fP afkt aLdsn]

Joxf]g'{ k/]sf] :jf:Yo k/LIf0f z'NsnfO{ o; zLif{sdf hgfpg' kg]{5 .

40

11 k'gaL{df sldzg vr{ M aLdsn] k'gaL{df :jLsf/ u/] afkt e'QmfgL ug'{ kg]{ sldzg

/sdnfO{ o; zLif{sdf hgfpg' kg]{5 .

12 ;]jf z'Ns -v"b_ M aLdf ;ldltnfO{ a'emfpg' kg]{ s"n ;]jf z'Nsaf6 k'gaL{dssf] lx:;f

s§f u/L afFsL /sdnfO{ o; zLif{sdf hgfpg' kg]{5 .

13 cGo k|ToIf vr{ M aLdfsf] lsl;d;+u k|ToIf ?kn] ;DalGwt /x]sf] cGo vr{nfO{ o;

zLif{sdf hgfpg' kg]{5 .

14 Joj:yfkg vr{ M lgb]{zg !$ adf]lhd afF8kmFf8 u/L cfPsf] /sdnfO{ o; zLif{sdf

hgfpg' kg]{5 .

15 cfos/ M -!_ aLdssf] cfos/ bfloTjnfO{ lgb]{zg !% adf]lhd afF8kmFf8 u/L cfPsf]

/sdnfO{ o; zLif{sdf hgfpg' kg]{5 . o;sf] ljj/0f kl/lzi6 @ sf] cg';"rL *

adf]lhd x'g' kg]{5 .

-@_ cl3Nnf jif{-x?_ sf] cfos/ bfloTjnfO{ kl/lzi6 @ sf] cg';"rL * sf] æcl3Nnf

jif{x?sf] cfos/Æ zLif{sdf hgfpg' kg]{5 . t/ To:tf] cfos/df nfu]sf]

b08÷hl/jfgf÷ljnDa z'NsnfO{ gfkmf gf]S;fg lx;fasf] æcl3Nnf jif{;+u

;DalGwt vr{Æ zLif{sdf hgfpg' kg]{5 .

16 cfly{s jif{sf] cGTodf e'QmfgL x'g afFsL bfjL afkt Joj:yf M cfly{s jif{sf] cGTodf

e'QmfgL x'g afFsL d[To' bfjL, cjlw ;dfKtL bfjL, cf+lzs cjlw ;dfKtL bfjL, ;dk{0f

d"No bfjL, cGo bfjL tyf >[hgf ePsf] t/ hfgsf/Ldf gcfPsf] bfjLsf] of]ukmndf

aLdf lgodfjnL, @)$( sf] lgod !% sf] v08 -3_ adf]lhdsf] /sd yk ubf{ x'g

cfpg] /sdnfO{ o; zLif{sdf hgfpg' kg]{5 .

aLdssf] cg'ejsf] cfwf/df ;[hgf ePsf] t/ hfgsf/Ldf gcfPsf] bfjLsf] nflu

/sd Aoj:yf ug'{ kg]{5 .

17 cfly{s jif{sf] cGTodf c;dfKt hf]lvd afkt Joj:yf M aLdf cjlw ;dfKtL afkt

bfjL e'QmfgL ug'{ gkg]{ lsl;dsf] aLdfsf] c;dfKt hf]lvd afkt lgb]{zg !( adf]lhd

Joj:yf u/L cfPsf] /sd o; zLif{sdf hgfpg' kg]{5 .

18 hLjg aLdf sf]if÷gfkmf gf]S;fg lx;fadf ;f/]sf] art÷-gf]S;fg_ M -!_ aLdf cjlw

;dfKtL afkt bfjL e'QmfgL ug'{ kg]{ lsl;dsf] aLdfsf] cfo Joo lx;faaf6 art -

surplus_ ePsf] cj:yfdf o; zLif{snfO{ æhLjg aLdf sf]ifdf ;f/]sf] artÆ sfod

u/L To:tf] art /sdnfO{ o; zLif{sdf hgfpg' kg]{5 .

-@_ aLdf cjlw ;dfKtL afkt bfjL e'QmfgL ug'{ kg]{ lsl;dsf] aLdfsf] cfo Joo

lx;faaf6 gf]S;fg ePsf] cj:yfdf o; zLif{snfO{ ægfkmf gf]S;fg lx;fadf

;f/]sf] gf]S;fgÆ sfod u/L To:tf] gf]S;fg /sdnfO{ o; zLif{sdf C0ffTds

?kdf hgfpg' kg]{5 .

-#_ aLdf cjlw ;dfKtL afkt bfjL e'QmfgL ug'{ gkg]{ lsl;dsf] aLdfsf] cfo Joo

lx;fasf] o; zLif{snfO{ ægfkmf gf]S;fg lx;fadf ;f/]sf] art÷-gf]S;fg_Æ sfod

u/L /sd hgfpg' kg]{5 .

41

-v_ gfkmf gf]S;fg lx;fa tyf ;DalGwt cg';"rLsf zLif{sx?sf] ;+lIfKt JofVof M

1 cfo Joo lx;faaf6 ;f/]sf] M aLdf cjlw ;dfKtL afkt bfjL e'QmfgL ug'{ gkg]{

lsl;dsf] aLdfx?sf] cfo Joo lx;faaf6 ægfkmf gf]S;fg lx;fadf ;f/]sf] art÷-

gf]S;fg_Æ /sdx?sf] of]ukmnnfO{ o; zLif{sdf hgfpg' kg]{5 .

2 hLjg aLdf sf]ifaf6 ;f/]sf] M k|rlnt sfg"gL Joj:yf adf]lhd aLdssf] bfloTjsf]

n]vfhf]vf ;DaGwL aLdfÍLsf] k|ltj]bg ;d]tsf] cfwf/df hLjg aLdf sf]ifaf6 gfkmf

gf]S;fg lx;fadf ;fg{sf nflu ;ldltn] :jLs[lt k|bfg u/]sf] /sdnfO{ o; zLif{sdf

hgfpg' kg]{5 .

3 nufgL shf{ tyf cGoaf6 cfo M lgb]{zg !# adf]lhd afF8kFmf8 u/L cfPsf] /sdnfO{

o; zLif{sdf hgfpg' kg]{5 .

4 Joj:yf lkmtf{ M nufgLdf gf]S;fgLsf] nflu ul/Psf] Joj:yf, shf{df gf]S;fgLsf] nflu

ul/Psf] Joj:yf, z+sf:kb cf;fdLsf] nflu ul/Psf] Joj:yf tyf cGosf] nflu

ul/Psf] Joj:yf /sd cf+lzs jf k"0f{?kn] sfod /fVg' kg]{ cj:yf g/x]df To:tf

/sdx?nfO{ o; zLif{sdf hgfpg' kg]{5 .

5 cGo cfDbfgL M aLdf Aoj;fo;+u ;/f]sf/ gePsf] k"j{ ;+rfng cfDbfgL h:tf

cfDbfgLx?sf] of]ukmnnfO{ o; zLif{sdf hgfpg' kg]{5 .

6 Joj:yfkg vr{ M lgb]{zg !$ adf]lhd afF8kmFf8 u/L cfPsf] /sdnfO{ o; zLif{sdf

hgfpg' kg]{5 .

7 ckn]vg vr{ M k|f/lDes vr{x?, k"j{ ;+rfng vr{x?, k/ ;fl/Psf vr{x?, nufgL,

shf{, cf;fdL tyf cGo ckn]vg ul/Psf] vr{nfO{ o; zLif{sdf hgfpg' kg]{5 . t/

;+:yfks, ;+rfns tyf pRr Joj:yfks jf lghx?;+u ;DalGwt JolQm÷;+:yf

;DaGwL cf;fdL ckn]vg ug{ kfOg] 5}g .

8 cGo vr{x? M k|rlnt sfg"g adf]lhd aLdf ;ldlt tyf cGo lgsfon] aLdsnfO{

tf]s]sf] b08, hl/jfgf, aLdsn] pkof]u u/]sf] ;]jfsf] a'emfpg' kg]{ z'Ns ;dodf

ga'emfP afkt ltg'{ kg]{ ljnDa z'Ns, hl/jfgf nufotsf vr{x? o; zLif{sdf

hgfpg' kg]{5 .

9 gf]S;fgLsf] nflu Joj:yf M nufgLdf gf]S;fgLsf] nflu Joj:yf, shf{df gf]S;fgLsf]

nflu Joj:yf, z+sf:kb cf;fdL Joj:yf tyf cGo Joj:yfnfO{ o; zLif{sdf hgfpg'

kg]{5 .

10 cfos/ M aLdssf] lgb]{zg !% adf]lhd afF8kmFf8 u/L cfPsf] /sdnfO{ o; zLif{sdf

hgfpg' kg]{5 .

11 hLjg aLdf sf]ifdf ;f/]sf] M aLdssf] bfloTjsf] n]vf hf]vf u/L aLdfÍLn] lbPsf]

d"NofÍg k|ltj]bg ;d]tsf] cfwf/df ;ldltn] lbPsf] cfb]z÷lgb]{zg adf]lhd hLjg

aLdf sf]ifdf ;f/]sf] /sdnfO{ o; zLif{sdf b]vfpg' kg]{5 . o;/L hLjg aLdf sf]ifdf

;f/]sf] /sd gfkmf gf]S;fg lx;fadf lkmtf{ ug{ kfOg] 5}g .

12 cl3Nnf jif{;+u ;DalGwt vr{ M cl3Nnf jif{-x?_sf] cfos/df nfu]sf]

b08÷hl/jfgf÷ljnDa z'Ns tyf cl3Nnf jif{x?df n]vfÍg ug{ 5'6]sf vr{x?

nufotsf cl3Nnf jif{;+u ;DalGwt vr{nfO{ o; zLif{sdf hgfpg' kg]{5 .

42

-u_ jf;nft tyf ;DalGwt cg';"rLsf zLif{sx?sf] ;+lIfKt JofVof M

1 r'Qmf k"FhL M e'QmfgL k|fKt ePsf] ;fwf/0f z]o/, ckl/jt{gLo cu|flws/ z]o/ tyf

kl/jt{gLo cu|flwsf/ z]o/ afktsf] /sdsf] of]ukmnnfO{ o; zLif{sdf hgfpg'

kg]{5 .

2 hu]8f tyf sf]if M aLdsn] hu]8f sfod ug]{ l;nl;nfdf gfkmfaf6 afF8kmfF8 e}

cfPsf jf cGo s'g]} k|lqmofaf6 >[hgf ePsf tyf gfkmf gf]S;fg lx;fadf afF8kmFf8

gu/L ;+ro u/L /flvPsf] /sdx?nfO{ o; zLif{sdf hgfpg' kg]{5 . oL hu]8f k|of]u

ubf{ ;DalGwt hu]8f tyf sf]if lx;fadf vr{ hgfpg' kg]{5 .

-s_ k"FhLut hu]8f M r'Qmf gePsf] z]o/sf] afFsL /sd dfu ubf{ e'QmfgL gu/]sf]

sf/0fn] pQm z]o/nfO{ hkmt u/L k|fKt x'g cfPsf] /sd, k"FhLut cg'bfg afkt

k|fKt x'g cfPsf] lhG;L tyf gub /sd tyf aLdssf] k"FhL j[l4 ug]{ p2]Zon]

gfkmfaf6 ;fl/Psf] /sdnfO{ o; zLif{sdf hgfpg' kg]{5 .

-s!_ :yug s/ hu]8f M aLdsn] cfˆgf] ;[hgf ePsf] :yug s/ ;DklQ a/fa/sf]

/sd o; zLif{sdf hgfpg' kg]{5 / k|To]s aif{ ;dfof]hg ub}{ hfg' kg]{5 . o;

zLif{sdf hgfOPsf] /sd nfef+z ljt/0f k|of]hgsf] nflu of]Uo dflgg] 5}g .

-v_ z]o/ lk|ldod M aLdsn] cfˆgf] z]o/ hf/L ubf{ z]o/sf] clÍt d"No eGbf a9L

b/n] hf/L u/]sf] /x]5 eg] pQm al9 /sd hlt o; zLif{sdf hgfpg' kg]{5 . o;

zLif{sdf hgfOPsf] /sd nfef+z ljt/0f k|of]hgsf] nflu of]Uo dflgg] 5}g .

-u_ k|:tfljt af]gz z]o/ M aLdsn] k|:tfj u/L ;fwf/0f ;efn] kfl/t u/]sf] t/ hf/L

u/L g;s]sf] af]gz z]o/nfO{ o; zLif{sdf hgfpg' kg]{5 .

-3_ ljz]if hu]8f M aLdf ;ldltsf] lgb]{zg adf]lhd s'g} cGo hu]8f sf]if v8f ug'{

kbf{ To:tf] /sdnfO{ o; zLif{sdf hgfpg' kg]{5 .

-ª_ cGo hu]8f M aLdsn] cGo k|of]hgsf] nflu v8f u/]sf] hu]8fnfO{ o; zLif{sdf

hgfpg' kg]{5 .

-r_ gfkmf gf]S;fg lx;faaf6 ;f/]sf] M aLdssf] gfkmf gf]S;fg lx;faaf6 jf;nftdf

;f/]sf] gfkmf /sdnfO{ o; zLif{sdf hgfpg' kg]{5 .

3 hLjg aLdf sf]if M lgb]{zg !* adf]lhd /fVg' kg]{ hLjg aLdfsf]ifx?sf] of]ukmnnfO{

o; zLif{sdf hgfpg' kg]{5 .

4 dxf–ljkQL hu]8f M 7"nf] kl/df0fdf aLdf bfjL pTkGg x'g ;Sg] dxf–ljkQL -

catastrophy_ sf] cj:yfdf aLdssf] ljQLo ;Ifdtfdf kg{ ;Sg] k|lts"n c;/ sd ug]{

p2]Zon] gfkmfaf6 ;fl/Psf] /sdnfO{ o; zLif{sdf hgfpg' kg]{5 . o; zLif{sdf

hgfOPsf] /sd nfef+z ljt/0f k|of]hgsf] nflu of]Uo dflgg] 5}g .

5 ltg{ afFsL bL3{sflng C0f tyf ;fk6L M jf;nftsf] ldltdf e'QmfgL ug{ afFsL

bL3{sflng ;fk6LnfO{ o; zLif{sdf hgfpg' kg]{5 .

6 l:y/ ;DkQL -v'b_ M:yfoL k|s[ltsf ;DkQLx?sf] s"n d"Nodf Xf; s§f u/L afFsL /x]sf]

/sdnfO{ o; zLif{sdf hgfpg' kg]{5 .

43

7 bL3{sflng nufgL M aLdsn] lgb]{zg !^ adf]lhd u/]sf] bL3{sflng nufgLnfO{ o;

zLif{sdf hgfpg' kg]{5 .

:kli6s/0f M != jf;nftsf] ldltaf6 Ps jif{ eGbf al9 cjwL kl5 e'\QmfgL

k|fKt x'g] ;/sf/L / ;/sf/sf] hdfgt k|fKt ;]So"l/6L,

d'2tL lgIf]k, gful/s nufgL of]hgf, z]o/, a}+s tyf

ljQLo ;+:yfsf] cu|flwsf/ z]o/÷l8j]Gr/ tyf cGo ;f]xL

k|s[ltsf nufgLx?nfO{ bL3{sflng nufgL ;Demg' k5{ .

@= aLdsn] klAns sDkgLsf] z]o/df nufgL u/] afkt k|fKt

x'g] af]gz z]o/nfO{ z]o/ ;+Vofdf dfq b]vfO{ k/n df]ndf

s'g} kl/jt{g ug'{ x'+b}g .

&=s cNksflng nufgL M aLdsn] lgb]{zg !^ adf]lhd u/]sf] cNksflng nufgLnfO{ o;

zLif{sdf hgfpg' kg]{5 .

:kli6s/0f M jf;nftsf] ldltaf6 Ps jif{ leq e'\QmfgL k|fKt x'g] ;/sf/L

/ ;/sf/sf] hdfgt k|fKt ;]So"l/6L, d'2tL lgIf]k, gful/s

nufgL of]hgf, a}+s tyf ljQLo ;+:yfsf] cu|flwsf/

z]o/÷l8j]Gr/ tyf cGo ;f]xL k|s[ltsf nufgLx?nfO{

cNksflng nufgL ;Demg' k5{ .

8 aLdfn]vsf] lwtf]df shf{ M aLdsn] lgb]{zg !& adf]lhd k|To]s lsl;dsf] aLdfsf]

aLdfn]vsf] lwtf]df k|bfg u/]sf] shf{sf] of]ukmnnfO{ o; zLif{sdf hgfpg' kg]{5 .

9 gub tyf a}+s df}Hbft M -!_ aLds;+u /x]sf] s"n gub df}Hbft /sd tyf aLdssf]

a}+s÷ljQLo ;+:yfsf] Aofh k|fKt gx'g] vftfdf /x]sf] s"n /sdnfO{ o; zLif{sdf

hgfpg' kg]{5 .

10 cGo bL3{sflng shf{ M lgb]{zg !& adf]lhd n]vfÍg ul/Psf] clestf{nfO{ k|bfg

ul/Psf] bL3{sflng shf{, sd{rf/LnfO{ k|bfg ul/Psf] bL3{sflng shf{ tyf cGo

bL3{sflng shf{sf] of]ukmnnfO{ o; zLif{sdf hgfpg' kg]{5 .

:kli6s/0f M jf;nftsf] ldltaf6 Ps jif{ eGbf al9 cjwL kl5 e'\QmfgL

k|fKt x'g] clestf{nfO{ k|bfg ul/Psf] shf{, sd{rf/LnfO{ k|bfg

ul/Psf] shf{ tyf cGo ;f]xL k|s[tLsf shf{x?nfO{ bL3{sflng

shf{ ;Demg' k5{ .

!)s= cGo cNksflng shf{ M lgb]{zg !& adf]lhd n]vfÍg ul/Psf] clestf{nfO{ k|bfg

ul/Psf] cNksflng shf{, sd{rf/LnfO{ k|bfg ul/Psf] cNksflng shf{ tyf cGo

cNksflng shf{sf] of]ukmnnfO{ o; zLif{sdf hgfpg' kg]{5 .

:kli6s/0f M jf;nftsf] ldltaf6 Ps jif{ leq e'\QmfgL k|fKt

x'g] clestf{nfO{ k|bfg ul/Psf] shf{, sd{rf/LnfO{ k|bfg

ul/Psf] shf{ tyf cGo ;f]xL k|s[tLsf shf{x?nfO{

cNksflng shf{ ;Demg' k5{ .

11 cGo ;DkQL M -!_ o; lgb]{zg adf]lhd n]vfÍg ul/Psf] aLdssf] nufgLaf6 k|fKt x'g

afFsL cfo, aLdfn]vsf] lwtf]df shf{af6 k|fKt x'g afFsL Aofh, cGo shf{af6 k|fKt x'g

afFsL Aofh, cGo aLdsaf6 k|fKt x'g afFsL, k'gaL{dsaf6 k|fKt x'g aFfsL, ljljw

44

cf;fdL, clu|d e'QmfgL, sd{rf/L k]ZsL, cGo k]ZsL, w/f}6L tyf cGosf] of]ukmnnfO{

o; zLif{sdf hgfpg' kg]{5 .

-@_ cGo ;DkQLsf] ljj/0f kl/lzi6 @ sf] cg';"rL @$ adf]lhd x'g' kg]{5 .

-#_ c;'n x'g afFsL aLdfz'Ns eP ;f]sf] of]ukmn kl/lzi6 @ sf] cg';"rL @$ df

b]vfpg' kg]{5 / ;f] c;'n x'g afFsL aLdfz'Ns a/fa/sf] d'NtjL -Suspense_ b]vfO{

v"b k|efj (Net effect) z"Go agfpg' kg]{5 .

12 rfn' bfloTj M clestf{nfO{ lbg afFsL, cGo aLdsnfO{ lbg afFsL, k'gaL{dsnfO{ lbg

afFsL, aLdfz'Ns w/f}6L, k"0f{ ljj/0f gv'n]sf] aLdfz'Ns, ljljw ;fx', ;xfos÷xf]lN8Ë

sDkgLnfO{ lbg afFsL, >f]tdf s§f ul/Psf] s/ ltg{ afFsL, cfos/ ltg{ afFsL,

;]jfz'Ns ltg{ afFsL, sd{rf/LnfO{ ltg{ afFsL, ;+rfnsnfO{ ltg{ afFsL tyf cGo ltg{

afFsL /sdx?sf] of]ukmnnfO{ o; zLif{sdf hgfpg' kg]{5 .

13 c;dfKt hf]lvd jfkt Joj:yf M lgb]{zg !( adf]lhdsf] c;dfKt hf]lvd Joj:yfsf]

of]ukmnnfO{ o; zLif{sdf hgfpg' kg]{5 .

14 e'QmfgL x'g afFsL bfjL jfkt Joj:yf M k|To]s lsl;dsf] aLdfsf] e'QmfgL x'g afFsL

bfjLsf] nflu ul/Psf] Joj:yfsf] of]ukmnnfO{ o; zLif{sdf hgfpg' kg]{5 .

15 ckn]vg jf ;dfof]hg x'g afFsL ljljw vr{x? M ckn]vg ug{ afFsL k|f/lDes vr{,

ckn]vg ug{ afFsL k"j{ ;+rfng vr{, ckn]vg ug{ afFsL :yug ul/Psf vr{ tyf

cGo ckn]vg jf ;dfof]hg gePsf vr{x?sf] of]ukmnnfO{ o; zLif{sdf hgfpg'

kg]{5 .

-3_ k|d'v ;"rsfÍx?df ;+nUg zLif{sx?sf] ;+lIfKt JofVof

1 g]6 jy{ = r'Qmf k"FhL ± hu]8f tyf sf]if ± dxf ljkQL hu]8f –ckn]vg jf

;dfof]hg x'g afFsL ljljw vr{x? -ckn]vg ug{ afFsL nufgL lk|ldod jfx]s_ –

gfkmf gf]S;fg lx;faaf6 ;f/]sf] gf]S;fg

2 k|lt z]o/ lstfaL d"No = g]6 jy{÷;fwf/0f z]o/ ;+Vof

3 k|lt z]o/ cfo = v'b gfkmf÷;fwf/0f z]o/ ;+Vof

4 d"No cfDbfgL cg'kft = k|lt z]o/ ahf/ d"No÷k|lt z]o/ cfo

5 s"n ;DklQ = l:y/ ;DklQ ± nufgL ± aLdfn]vsf] lwtf]df shf{ ± rfn'

;DklQ, shf{ tyf k]ZsLx?