64

lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

  • Upload
    others

  • View
    1

  • Download
    0

Embed Size (px)

Citation preview

Page 1: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub
Page 2: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub
Page 3: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg !

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8sf]@$ cf}+ jflif{s ;fwf/0f ;ef a:g] ;"rgf

>L z]o/wgL dxfg'efjx¿,

o; sDkgLsf] ldlt @)&$÷!!÷@# df a;]sf] ;+rfns ;ldltsf] @$@ cf}+ a}7ssf] lg0f{ofg';f/ sDkgLsf] @$ cf}+ jflif{s ;fwf/0f;ef lgDg ldlt, ;do tyf :yfgdf lgDglnlvt ljifo pk/ lg0f{o ug{ a:g] ePsf]n] z]o/wgL dxfg'efjx¿sf] hfgsf/Lsf]nflu of] ;"rgf ul/Psf] 5 .

ldlt, ;do / :yfgMldlt M @)&$ ;fn r}q @^ ut], ;f]daf/ -tbg';f/ )( clk|n, @)!*_ .;do M laxfg !)M)) ah] .:yfg M gS;fn Aofª\Sj]6, gS;fn, sf7df8f}+ .

5nkmnsf ljifox¿Ms= ;fdfGo k|:tfj

!= ;+rfns ;ldltsf] cfly{s jif{ @)&#÷)&$ sf] jflif{s k|ltj]bg kfl/t ug]{ .@= n]vfk/LIfssf] k|ltj]bg ;lxtsf] cf=j= @)&#÷)&$ sf] gfkmf–gf]S;fg lx;fa, jf;nft tyf gub k|jfx ljj/0f kfl/t

ug]{ .#= cf=j= @)&$÷)&% sf] nflu n]vfk/LIf0f ;ldltn] l;kmfl/; u/] adf]lhd n]vfk/LIfs lgo'lQm ug]{ tyf lghsf]

kfl/>lds tf]Sg] .$= ljljw

v= ljz]if k|:tfj

!= sDkgLsf] cfly{s jif{ @)&#÷)&$ sf] lx;fa ljj/0f cg';f/ sDkgLsf] d'gfkmfaf6 z]o/wgLx¿nfO{ ljt/0f of]Uod'gfkmfaf6 !#=%@ k|ltzt af]g; z]o/ tyf af]g; z]o/sf] s/ k|of]hgfy{ /sd ¿= #^,%(,&$(.– nfef+z kfl/tug]{ .

;+rfns ;ldltsf] cf1fn]

-dx]Gb| axfb'/ >]i7_sDkgL ;lrj

Page 4: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg@

����������������� ������

! ;efdf efu lngsf nflu k|ltlglw -k|f]S;L_ lgo'Qm ug{ rfxg] z]o/wgLn] k|f]S;Lkmf/fd sDkgLsf] d'Vo sfof{no, gf/fo0frf}/, gS;fndf @)&$.!@.@$ ut];Dd btf{u/L ;Sg' kg]{5 . k|ltlglw lgo'Qm ul/Psf] JolQm sDkgLsf] z]o/wgL x'g cfjZos5 .

@= ldlt @)&$.!@.)( b]lv @)&$.!@.@^ ;Dd sDkgLsf] z]o/ bflvn vf/]h aGb /xg]5 .

#= k|ltlglw -k|f]S;L_ lgo'Qm ul/;Sg' ePsf z]o/wgL ;efdf cfkm} pkl:yt eO{ xflh/lstfadf b:tvt ug'{ ePdf lgo'Qm k|f]S;L :jtM ab/ x'g]5 .

$= gfafns z]o/wgLsf] tkm{af6 gfafnssf] ;+/Ifsn] ;efdf efu lng ;Sg' x'g]5 .z]o/wgLx¿sf] nut lstfadf ;+/Ifssf] ¿kdf gfd n]lvPsf] JolQmnfO{ dfq;+/Ifssf] ¿kdf lnOg] 5 .

%= ;efdf cfgf] dGtJo JoQm jf k|Zg ug{ OR5's z]o/wgLx¿n] ;efkltn] tf]s]sf];dodf cfgf] gfd k]z u/L ;efkltsf] cg'dlt lnO{ kfn}kfnf] u/L cf–cfgf] dGtJok|s6 ug{ ;Sg' x'g]5 .

^= sDkgLsf] lgodfjnL adf]lhd s'g} Ps k|ltlglwn] NofPsf] k|f]S;L hDdf z]o/sf]@) k|ltzteGbf a9L ePdf lghnfO{ @) k|ltztsf] dfq dtkq pknAw u/fOg] 5 .

Page 5: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

#

>L ;+rfns ;ldlt,lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8

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 r}q @^ ut] ;f]daf/sf lbg x'g] @$ cf}+ jflif{s ;fwf/0f ;efdf d÷xfdL

:jo+ pkl:yt eO{ 5n˚n tyf lg0f{odf ;xefuL x'g g;Sg] ePsfn] pQm ;efdf d]/f÷xfd|f] tkm{af6 efu lng tyf dtbfg

ug{sf nflu ================================== lhNnf g=kf=÷uf=lj=;=÷j8f g+= =====………====== a:g] >L÷>LdtL

»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»» nfO{ d]/f]÷xfd|f]

k|ltlglw lgo'Qm u/L k7fPsf 5'÷5f}+ .

lgj]bsM ==============================………==========

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

gfdM ===============…===============………==========

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

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

z ]o/ ; +VofM ……………………………………

z]o/wgL g+=÷BOIDM ……………………………………

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

z]o/wgLsf] ;xL ========================================, z]o/wgL g+= ========================= z]o/ ;+VofM =================

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8sf] @)&$ ;fn r}q @^ ut] ;f]daf/sf lbg x'g] @$ cf}+ jflif{s ;fwf/0f ;efdf

pkl:yt x'g hf/L ul/Psf] k|j]z–kq .

������!_ z]o/wgL cf˚}+n] vfnL sf]i6x¿ eg'{ xf]nf .@_ ;ef sIfdf k|j]z ug{ of] k|j]z kq k|:t't ug'{kg]{ 5 . ……………………………

sDkgL ;lrj

k|f]S;L kmf/fd

k|j]z–kq

k|ltlglw lgo'Qm ePsf] JolQmsf]

x:tfIf/sf] gd"gfM

………………………………………

z]o/wgL g+=÷BOIDM ………………===============………

ldltM ……………………………

Page 6: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@

Page 7: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg %

;'/]z nfn >]i7cWoIf

;+rfns ;ldlt

cWoIfsf]dGtAo

cfb/0fLo z]o/wgL dxfg'efjx?,

ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8sf]@$ cf}+ jflif{s ;fwf/0f ;efdf efu lngkfNg'ePsf z]o/wgL dxfg'efjx?nfO{ ;~rfns;ldlt tyf d]/f] tkm{af6 xflb{s :jfutub{5' . o; jflif{s ;fwf/0f ;efdf @)&#÷)&$sf] ljQLo ljj/0f tyf sDkgL P]g, @)^#sf] bkmf !)( n] tf]s] adf]lhdsf] ;~rfns;ldltsf] k|ltj]bg cnUu} k]z ul/Psf] 5 .

aLdf ;ldltn] hf/L u/]sf] lgb]{lzsf adf]lhdpQm ;ldltaf6 :jLs[t ePsf @)&#.)&$ sf]jf;nft, gfkmf–gf]S;fg lx;fa, gub k|jfxnufot ljleGg ljj/0f cg';"rLx? :jLs[ltsfnflu ;ef ;dIf k]z u/]sf 5f}+ .

sDkgLsf] cf=j= @)&#.)&$ sf] v'b gfkmf?= !% s/f]8 %* nfv %% xhf/ !)^ /x]sf]dfpQm /sdaf6 aLdf P]gsf] k|fjwfg cg';f/%) k|ltztn] x'g] & s/f]8 &( nfv @& xhf/%%# aLdf hu]8f sf]ifdf 5'6\ofOPsf] 5 . utjif{sf] cljtl/t gfkmf tyf xfnsf] gfkmfaf6ut jif{ sfod r'Qmf k"“hL tyf yk ;fj{hlgslgisfzgaf6 k|fKt k"“hL ;dfj]z eO{ x'gcfPsf] r'Qmf k"“hLsf] !#=%@ k|ltztsf b/n]af]g; z]o/ tyf ;f] k|of]hgs]f nflu )=&!k|ltztsf b/n] gub nfef+z k|:tfljt u/]sf5f}+ .

cfly{s jif{ @)&#.&$ sDkgLsf] nflu pT;fxhgs/Xof] . cl3Nnf] cfly{s jif{df k/]sf e"sDkbfjLx?dWo] clwsf+z bfjL km5\{of}6 ug{ sDkgL;kmn ePsf] 5 . h;af6 sDkgLn] aLdfahf/df cfgf] ;fv cem a9fpg ;kmnePsf] 5 . sDkgLn] cfgf] Joj;fonfO{lj:tf/ ug]{ qmddf zfvf ;+hfn la:tf/ ug{sf;fy} sDkgLn] cfgf] ;]jfnfO{ cem l56f]5l/tf] agfpg gof“ Web Based ;6j]o/k|of]udf NofPsf] 5 .

:yfgLo tyf k|b]z ;/sf/sf] r'gfj kl5 cab]z k|fb]lzs ;+/rgfdf uPsf] cj:yfdf cfgf]Joj;fo ;+rfngsf] ;+u7gfTds ;/+rgf klg;f]xL cg';f/ tof/ ug]{ sfo{ cf/De u/L;lsPsf]5 / o;af6 sDkgLn] cfgf] Jofkf/lj:tf/sf ;fy} b]zsf] cy{tGqdf cem a9Lof]ubfg lbg ;Sg]5 .

sDkgLn] hf/L u/]sf yk ;fj{hlgs lgisfzg(Further Public Issue) sf] sf/0faf6 o;sDkgLsf] z]o/wgLx?sf] kl/jf/ 7"nf] x'guPsf] 5 / o;af6 sDkgL eljiosf] nflucem pN;flxt ePsf] 5 .

cGTodf sDkgLnfO{ lg/Gt/ ;xof]u Pj+dfu{bz{g k|bfg ug]{ g]kfn ;/sf/, aLdf;ldlt, sDkgL /lhi6«f/sf] sfof{no, g]kfnlwtf]kq af]8{, g]kfn :6s PS:r]~h, a}+s tyfljQLo ;+:yfx?, pBf]uL Joj;foL, k'gaL{dfsDkgLx?, a|f]s/x?, ;Dk"0f{ u|fxs dxfg'efjx?tyf sd{rf/Lx? k|lt xflb{s wGojfb 1fkgug{ rfxG5' . eljiodf klg ;a}sf] k"0f{ ;xof]utyf ;dy{g k|fKt x'g] g} 5 eGg] cfzf Pj+ljZjf; lnPsf] 5' . cGTodf ;efdfz]o/wgLx?af6 /rfgfTds ;'emfjx? k|fKtx'gfsf] ;fy} k]z ul/Psf k|:tfjx? pk/5nkmn kZrft cg'df]bg ul/g] 5 eGg] ck]Iffu/]sf] 5' .

wGojfb ⁄

ldltM @)&$.!@.@^

lk| sDkgLsf] cf=j=@)&#.)&$ sf] v'bgfkmf?= !% s/f]8 %*nfv %% xhf/ !)^/x]sf]df pQm/sdaf6 aLdf P]gsf]k|fjwfg cg';f/ %)k|ltztn] x'g] &s/f]8 &( nfv @&xhf/ %%# aLdfhu]8f sf]ifdf5'6\ofOPsf] 5 . utjif{sf] cljtl/tgfkmf tyf xfnsf]gfkmfaf6 ut jif{sfod r'Qmf k"“hLtyf yk ;fj{hlgslgisfzgaf6 k|fKtk"“hL ;dfj]z eO{ x'gcfPsf] r'Qmf k"“hLsf]!#=%@ k|ltztsfb/n] af]g; z]o/tyf ;f] k|of]hgs]fnflu )=&!k|ltztsf b/n]gub nfef+zk|:tfljt u/]sf5f}+ .

Page 8: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg^

k|d'v sfo{sf/L clws[tsf]

k|ltj4tf

DkgLsf] @$ cf}+ jflif{s ;fwf/0f ;efdf efu lng kfNg'ePsf ;Dk"0f{z]o/wgL dxfgefjx? tyf ljleGg lgofds ;+:yfx?sf k|ltlglwHo"x?nfO{sDkgL Joj:yfkg tyf d]/f] tkm{af6 xflb{s :jfut ug{ rfxG5' .

sDkgL cfgf] p2]Zo k|flKtsf nflu lg/Gt/ cufl8 a9\b} cfgf] ;]jfsf]kx'“rnfO{ lj:tfl/t ug{ k|oTgzLn 5 . o;sf nflu sDkgLn] cfgf]zfvf ;+hfn qmlds ?kdf a9fp“b} nu]sf] 5 . clxn]sf] ;"rgfk|ljlwsf] o'udf cfgf] ;]jfsf] u'0f:t/nfO{ a[l4 ug{ sDkgLn] k|ljlwdfnufgL ug{ cGoGt h?/L /x]sf] dx;"; u/L sDkgLn] o;} jif{b]lv;6j]/sf] kl/dflh{t e;{g k|of]udf NofPsf] 5 . h;af6 cfufdLlbgx?df sDkgLn] OG6/g]6sf] kx'“r ePsf] h'g;'s} 7fp“af6 cfgf];]jf k|bfg ug{ ;kmn x'g]5 .

sDkgLn] s[lif tyf kz'wg aLdfdf cfgf] kx'“rnfO{ cem a9fp“b} nu]sf]5 eg] :jf:Yo aLdfdf gof“ lsl;dsf] aLdfn]v Nofpg] u[xsfo{ eO/x]sf]5 . b]zdf k"jf{wf/ ljsf;n] ult lng yfn]sf jt{dfg cj:yfdfTo;sf nflu cfjZos kg]{ aLdf;]jf k'¥ofpg sDkgLn] ljleGg k|ltl:ytk'gla{dsx?;+u ;DaGw sfod /fv]sf] 5 / k"jf{wf/ ljsf;sf kl/of]hgfsf]cfjZostf cg';f/sf] aLdf ;]jf k'¥ofpg sDkgL ;Ifd /x]sf] 5 .

b]z k"0f{tof ;+l3otfdf k|j]z ul/;s]sf] cj:yfdf cfgf] ;+u7gfTds;+/rgf klg ;f]xL cg';f/ tof/ ug{sf nflu sDkgLsf] s]Gb|Lo sfof{nob]lv If]qLo tyf zfvf sfof{no ;f]xL cg';f/ ljsf; ug{ tof/LeO/x]sf] / o;af6 sDkgLn] eljiodf cfgf] ;]jfnfO{ cem a9L lj:tfl/t?kdf n}hfg sDkgL k|lta4 /x]sf] 5 .

;dodf oyf]lrt bfjL e'QmfgL ug{ sDkgL ;w}+ k|lta4 /x]sf] s'/f;Dk"0f{ aLldt dxfg'efjx?df ljZj:t u/fpg rfxG5f}+ .

sDkgLsf] ;kmntfsf nflu ;+:yfut ;'zf;g, b"/ufdL /0fgLlt s'zng]t[Tj tyf sDkgL Joj:yfkgsf ;Dk"0f{ txsf sd{rf/Laf6 c7f]6 tyfk|lta4tf cfjZos kb{5 eGg] ljifodf Joj:yfkg ;hu /x]sf] 5 .o;sf nflu lgofds lgsfo, sfg"g, lgb]{zg tyf ;+:yfut ;'zf;gsf]kl/lwleq /x]/ cfgf] Jofj;flos nIo k"/f ug]{ k|lta4tf JoQm ub{}o;sf nflu lgods lgsfo tyf ;+rfns ;ldltaf6 dfu{ lgb]{zgtyf ;Dk"0f{ kIfaf6 ;xof]u tyf ;'emfjsf] ck]Iff /fVb5f}+ .

ldltM @)&$.!@.@^

;'B'Dg k|;fb pkfWofo

s

sDkgLn] s[lif tyf kz'wg

aLdfdf cfgf] kx'“rnfO{

cem a9fp“b} nu]sf] 5 eg]

:jf:Yo aLdfdf gof“

lsl;dsf] aLdfn]v Nofpg]

u[xsfo{ eO/x]sf] 5 . b]zdf

k"jf{wf/ ljsf;n] ult lng

yfn]sf jt{dfg cj:yfdf

To;sf nflu cfjZos kg]{

aLdf;]jf k'¥ofpg sDkgLn]

ljleGg k|ltl:yt

k'gaL{{dsx?;+u ;DaGw

sfod /fv]sf] 5 / k"jf{wf/

ljsf;sf kl/of]hgfsf]

cfjZostf cg';f/sf] aLdf

;]jf k'¥ofpg sDkgL

;¨d /x]sf] 5 .

Page 9: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg &

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8sf] sDkgL P]g, @)^# sf] bkmf !)( sf]pkbkmf $ adf]lhd cf=j= @)&#.&$ sf] ;+rfns ;ldltsf] jflif{s k|ltj]bg

cfb/0fLo z]o/wgL dxfg'efjx¿,lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ ln= sf] @$cf}+ jflif{s ;fwf/0f ;efdf pkl:yt ;Dk"0f{ z]o/wgL dxfg'efjx¿nfO{ ;+rfns;ldltsf] tkm{af6 xflb{s :jfut ub{5f}+ . oxf“x¿n] ljut @$ jif{b]lv sDkgLnfO{ k'¥ofpg' ePsf] ;xof]u, of]ubfg tyf;b\efjsf nflu x[bob]lv g} cfef/ k|s6 ub{5f}+ . cfhsf] o; ;fwf/0f ;efdf sDkgL P]g, @)^# sf] bkmf !)( tyfaLdf ;ldltsf] lgb]{lzsf cg';f/ sDkgLsf] cf=j= @)&#.&$ sf] jflif{s k|ltj]bgsf ;fy} ;f] cfly{s jif{sf] cGTosf] jf;nft,gfkmf–gf]S;fg lx;fa, gub k|jfx ljj/0f, z]o/ k"“hL tyf :jfldTjdf ePsf] kl/jt{g ljj/0f nufotsf cGo cfjZosljj/0fx¿ cg'df]bgsf nflu k|:t't u/]sf 5f}+ . cf=j= @)&#.&$ df eP u/]sf sf/f]jf/sf] ;lIfKt ljj/0fx¿ tn k]zul/Psf] 5 .

!_ ljut jif{sf] sf/f]jf/sf] l;xfjnf]sgMaLdfz'NsMsDkgLn] ut cf=j= )&@.&# df ¿= ! ca{ $! nfv ^) xhf/ aLdfz'Ns cfh{g u/]sf]df ;dLIff cf=j= )&#÷)&$df ! ca{ #$ s/f]8 ** nfv @! xhf/ aLdfz'Ns cfh{g u/]sf] 5 . h'g ut jif{sf] aLdfz'Nssf] t'ngfdf ¿= #$s/f]8 $^ nfv ^! xhf/n] a9L cyf{t\ #$=#@ k|ltztn] a[l4 ePsf] 5 .

sDkgLsf] afnL tyf kz' aLdfz'Nsdf ePsf] @@^=^# k|ltzt a[l4n] s[lif If]qdf aLdfsf] kx'“r lj:tf/ ug{ ;lsPsf]hfgsf/L u/fpg rfxG5f}+ .

sDkgLn] cf=j= )&@÷&# tyf )&#÷&$ sf] aLdfz'Nssf] t'nfgTds ljj/0f o; k|sf/ /x]sf] 5M

s'n aLdfz'NsclUg !%=()∞

ljljw (=&@∞

xjfO{ @=^$∞

;fd'lb|s #=($∞

OlGhgLol/· !!=!(∞

df]6/ %%=)&∞

s[lif !=*)∞

n3' )∞

qm=;+= aLdfsf] lsl;dcf=j=

@)&#÷)&$cf=j=

@)&@÷)&# a[l4 /sda[l4

k|ltzt

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

hDdfM !,#$,**,@),*%! !,)),$!,^),#)* @^,#$,@*,$@$ #$=#@

Page 10: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg*

aLdf bfjLMsDkgLn] ut cf=j= @)&@.)&# df ¿= ! ca{ #$ s/f]8 ^$ nfv (# xhf/ aLdf bfjL e'''QmfgL u/]sf]df ;dLIffcf=j= @)&#.&$ df ¿= ($ s/f]8 !$ nfv *^ xhf/ aLdf bfjL e'''QmfgL u/]sf] 5 . h'g ut jif{sf] aLdf bfjLsf]t'ngfdf ¿= $) s/f]8 %) nfv )^ xhf/n] 36L cyf{t\ #)=)* k|ltztn] sdL ePsf] 5 .

@)&@ a}zfv !@ / @( ut]sf] ljgfzsf/L e"sDkaf6 ;[lht w]/}h;f] bfjL ut jif{ g} km5\{of}6 ul/Psf sf/0f o;cf=j= @)&#.&$ df bfjL e'QmfgLdf sdL cfPsf] hfgsf/L u/fpg rfxG5f}+ .

sDkgLn] cf=j= @)&@.&# tyf @)&#.&$ sf] aLdf bfjLsf] t'nfTds ljj/0f o; k|sf/ /x]sf] 5 .

aLdfn]v ;+VofMsDkgLn] ut cf=j= )&@÷)&# df ! nfv &( xhf/ ^%! aLdfn]v hf/L u/]sf]df ;dLIff cf=j= @)&#.&$ df !nfv #) xhf/ *!& aLdfn]v hf/L u/]sf] 5 . h'g ut jif{sf] aLdfn]v ;+Vofsf] t'ngfdf $* xhf/ *#$ cyf{t\#&=## n] a[l4 ePsf] 5 .

sDkgLn] ut cf=j= @)&@.&# sf] t'ngfdf aLdfn]v ;+Vofdf pNn]vgLo j[l4 u/]sf sf/0f sDkgLn] lghL{jg aLdfJoj;fodf kx'“r lj:tf/ ug{ ;kmn ePsf] hfgsf/L u/fpg rfxG5f}+ .

s'n bfjLclUg !$=@)∞

ljljw %=((∞

xjfO{ *=%$∞

;fd'lb|s )=%^∞

OlGhgLol/· #(=&(∞

df]6/ @(=%)∞

s[lif !=$@∞

n3' )∞

qm=;+= kf]6{kmf]lnof]cf=j=

@)&@÷)&#cf=j=

@)&!÷)&@ a[l4 /sda[l4

k|ltzt

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

hDdfM ($,!$,*%,*$( !,#$,^$,(#,#(# -$,)%,)),&%$_ -#)=)*_

Page 11: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg (

nufgLMsDkgLn] ut cf=j= @)&@.&# df ¿= () s/f]8 )% nfv &^ xhf/ ljleGg If]qdf nufgL u/]sf]df ;dLIffcf=j= @)&#.&$ df ¿= ! ca{ #% s/f]8 %^ nfv #$ xhf/ nufgL u/]sf] 5 . h'g ut jif{sf] nufgLsf] t'ngfdf¿= $% s/f]8 %) nfv %* xhf/n] a9L cyf{t\ %)=%# k|ltztn] j[l4 ePsf] 5 .

cf=j= @)&#.&$ df nufgLdf pNn]vgLo ¿kn] j[l4 ePsfn] eljiodf nufgLaf6 /fd|f] k|ltkmn k|fKt x'g] cfzf u/]sf5f}+ .

g]6 jy{MsDkgLn] ut cf=j= )&@÷)&# df &$ s/f]8 ^& nfv ** xhf/ g]6 jy{ sfod ePsf]df ;dLIff cf=j= @)&#÷)&$df *( s/f]8 *& nfv !^ xhf/ sfod ePsf] 5 . h'g ut jif{sf] g]6 jy{sf] t'ngfdf ¿= !% s/f]8 !( nfv @*xhf/ cyf{t\ @)=#$ k|ltztn] a[l4 ePsf] 5 .

sDkgLsf] cf=j= @)&#÷)&$ sf] g]6 jy{df ePsf] yk a[l4n] sDkgLsf] hf]lvd jxg ug]{ Ifdtfdf cem a[l4 ePsf]5 .

ljut % jif{sf] aLdfn]v ;+Vof 179651

069/70 070/71 071/72 073/740

20000

40000

60000

80000

100000

120000

140000

21809 24810

67249

130817

072/73

160000

180000

ljut % jif{sf] nufgL /sd -¿= )),))) df_

0

2000

4000

6000

8000

10000

39234767

82289006

13556

069/70 070/71 071/72 072/73 073/74

12000

14000

Page 12: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg!)

@_ /fli6«o tyf cGt/f{li6«o l:yltaf6 sDkgLsf] sf/f]af/df k/]sf] c;/M

aLdf ;ldltaf6 yk gof“ lghL{jg aLdf sDkgLnfO{ Joj;fo ;+rfngsf] nflu Ohfht–kq k|bfg ul/Psf] x'“bf aLdfJoj;fo yk k|lt:kwL{ aGg] lglZrt g} 5 . o;af6 cfpg] r'gf}tLsf] ;fdgf ug{ cfjZos of]hgf tyf /0fgLlt agfOcuf8L a9\g] s'/fdf sDkgL k|lta4 5 . cf=j= @)&#.&$ df aLdf ;ldltaf6 hf/L lgb]{zg cg';f/ df]6/ t];|f] kIfsf]aLdfz'Nsdf a[l4 ul/P klg aLldt ;jf/L IftL (Own Damage) aLdfz'Nsdf #) k|ltzt s6f}tL ul/Psfn] To;sf]k|ToIf c;/ df]6/ aLdfdf kg{] x'“bf sDkgLnfO{ klg c;/ k/]sf] 5 . a}+s tyf ljQLo ;+:yfdf cfPsf] a}+ls¨ t/ntfn]Jofhb/ a9\g uPsf sf/0f sDkgLsf] nufgL cfodf yk a[l4 ePsf] 5 .

ljZj ahf/ tyf cGt/f{li6«o If]qdf cfPsf kl/jt{gn] xfd|f] b]zdf klg s]xL xb;Dd c;/ kfg]{ b]lvG5 . gof“ zlQmsf¿kdf pbodfg rLg tyf ef/tsf] cy{tGqdf cfPsf] ptf/r9fjn] g]kfnnfO{ klg k|efj kfg]{ b]lvG5 .

#_ k|ltj]bgsf] ldlt;Dd rfn' jif{sf] pknlAw / eljiosf ;DaGwdf ;+rfns ;ldltsf] wf/0ffMsDkgLn] rfn' cf=j= @)&$÷)&% sf] kmfu'g;Dddf (( s/f]8 ^! nfv $^ xhf/ aLdfz'Ns cfh{g ug{ ;kmn ePsf]5 . h'g cf=j= @)&#÷)&$ ;f]xL cjwLsf] t'ngfdf ¿= !% s/f]8 #* nfv *! xhf/n] a9L cyf{t\ !*=@& k|ltztn]j[l4 ePsf] 5 .

sDkgLsf] @# cf}+ ;fwf/0f ;efaf6 kfl/t yk ;fj{hlgs lgisfzg ug]{ lg0f{o eP adf]lhd ^,%(,%^% z]o/ ¿= &((sf b/n] yk ;fj{hlgs lgisfzgaf6 ¿= %@,^(,(@,$#% k|fKt ePsf] 5 . h;dWo] ^,%(,%^% z]o/ ¿= !)) sfb/n] hDdf ¿= ^,%(,%^,%)) z]o/ k"“hLdf k"“hLs[t u/L af“sL ¿= $^,!),#%,(#% z]o/ lk|ldoddf /flvPsf] 5 .

yk ;fj{hlgs lgisfzgaf6 k|fKt /sd nufgL u/]kl5 sDkgLsf] ut cf=j= @)&#.&$ s'n nufgL ¿= ! ca{ #%s/f]8 %^ nfv #$ xhf/af6 a9]/ rfn' cf=j= @)&$.&% sf] kmfu'g;Dddf ¿= @ ca{ !) s/f]8 *$ nfv !) xhf/ePsf] 5 .

sDkgLn] cfgf] Joj;fonfO{ lj:tf/ ug]{ qmddf zfvf ;+hfn la:tf/ ug{sf ;fy} sDkgLn] cfgf] ;]jfnfO{ ceml56f] 5l/tf] agfpg gof“ Web Based ;6j]o/ k|of]udf NofPsf] 5 .

;+rfns ;ldltn] aLdfsf] kx'“r tyf lj:tf/sf nflu lgDg /0fgLltsf ;fy cl3 a9\g] of]hgf /x]sf] 5M

s_ sDkgLsf] Joj;fo lj:tf/sf] nflu ;ft j6} k|b]zsf uf|dL0F If]qdf zfvf tyf pkzfvf sfof{no lj:tf/ ug{] .v_ Joj;fo ljljlwls/0fsf] dfGotf cg'¿k kz' afnL tyf n3' aLdf ;DaGwL hgr]tgfd"ns sfo{qmdsf] cfof]hgf

u/L u|fdL0F If]qdf sDkgLsf] ;]jf la:tf/ ug'{kg{]] .u_ b"u{d tyf lk58LPsf] If]qdf aLdf kx'“r a9fpgsf] nflu cfjZos of]hgf agfOg] .3_ u|fxsju{nfO{ nlIft u/L cem l56F] 5l/tf] tyf k|efasf/L 9+un] u'0F:t/Lo ;]jf tyf ;'lawfx¿ pknAw

u/fOg] .ª_ d]l8sn OG:of]/]G; (Medical Inaurance) nfO{ k|efjsf/L ¿kn] cuf8L a9fOg] .

/sd -¿= )),))) df_g]6 jy{

069/70 070/71 071/72 072/73 073/740

1000

2000

3000

4000

5000

6000

7000

8000

22512687

5667

7468

89879000

Page 13: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg

$_ cf}Bf]lus jf Joj;fo ;DaGwMaLdf Joj;fosf] lj:tf/ Pj+ ljsf;sf] nflu pBf]u, snsf/vfgf, Joj;flos k|lti7fg tyf ljleGg ;+3–;+:yf;+u;'dw'/ ;DaGw sfod /fVb} cfPsf 5f}+ . sDkgLsf]] Joj;fo j[l4 ug{ tyf uf|xs dxfg'efjx¿nfO{ :t/Lo ;]jf k|bfgug]{ p2]Zon] yk zfvf ;+hfn lj:tf/ u/]sf] 5f}+ .

aLdf Joj;fodf a}+s tyf ljQLo ;+:yfsf] of]ubfg pRr /x]sf sf/0F a}+sx¿;+u a}+s OG:of]/]G; (Bancassurance)

;Demf}tf u/L aLdf Joj;fo yk lj:tf/ ul/Psf] 5 . d]l8sn OG:of]/]G; (Medical Inaurance) sf] nflu pBf]u,snsf/vfgf, Joj;flos k|lti7fg tyf ;+3–;+:yf;+u ;Demf}tf u/L cl3 al9g] 5 . ;fy} ahf/ tyf cGo ljefudfcfjZos yk hgzlQm kl/rfng u/L gof“ aLdf If]qsf ;Defjgfx¿nfO{ ;d]t cfTd;ft u/L u|fxs dxfg'efjx¿dfl56f] 5l/tf] ;]jf k|bfg ul/g] 5 .

%_ ;+rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0fM;dLIff cjlwdf ;+rfns ;ldltdf s'g} x]/km]/ gePsf] Joxf]/f cjut u/fp“b5f}+ .

^_ sf/f]af/nfO{ c;/ kfg]{ s'/fx¿MsDkgLsf] ;du| sf/f]jf/nfO{ ljleGg s'/fx¿n] k|ToIf tyf ck|ToIf ¿kdf k|efj kfg]{ ub{5 . h:t}M– gof“ aLdf sDkgLx¿sf] cfudg– bIf hgzlQmsf] cefj– ljleGg k|fs[lts k|sf]k– af9L klx/f] nufotsf k|fs[lts k|sf]k– ahf/df eO/x]sf] c:j:y k|lt:kwf{– ahf/df aLdf r]tgfsf]s dL– a}+s tyf ljQLo ;+:yfn] k|bfg ug]{ k|ltkmndf cfpg] kl/jt{g .

dfly plNnlvt s'/fx¿sf] gsf/fTds k|efjnfO{ Go"gLs/0f ug{sf nflu sDkgLn] cfjZos /0fgLlt tyf of]hgfx¿tof/ ul/ cl3 al9/x]sf] 5 . ;fy} k|fs[lts tyf dxf–ljklQsf] cj:yfdf klg cfgf] bfloTjnfO{ jxg ug{ ;Sg]u/L k'gaL{df Joj:yf ug]{ tyf lgodgsf/L lgsfoaf6 hf/L lgb]{zgx¿ cIf/; kfngf u/L Joj;flos r'gf}tLsf];fdgf ub}{ cufl8 a9\g] nIo lnOPsf] hfgsf/L u/fpg rfxG5f}+ .

b]zdf :yfgLo tx, k|b]z ;ef tyf k|ltlglw ;efsf] lgjf{rg eO;s]sf] cj:yfdf b]zn] /fhgLlts l:y/tf k|fKtug]{ x'“bf eljiodf aLdfsf] If]q lj:tf/ x'g] s'/fdf cfzfjfbL /x]sf] hfgsf/L u/fpg rfxG5f}+ .

&_ n]vfk/L¨0f k|ltj]bg s}lkmot eP ;f]df k|ltlqmofMcf=j= @)&#.&$ sf] n]vfk/LIf0f k|ltj]bgdf sf/f]jf/sf] l;nl;nfdf ;fdfGo k|ltlqmof jfx]s n]vfk/LIfsaf6 s'g}k|lts"n s}lkmot gePsf] Joxf]/f hfgsf/L u/fpg rfxG5f}+ .

*_ nfef+zsf] af“8kmf“6 ug{ l;kmfl/; ul/Psf] /sdMsDkgLn] ;dLIff jif{sf] d'gfkmfaf6 xfn sfod r'Qmf k"“hL tyf yk ;fj{hlgs lgisfzgaf6 k|fKt r'Qmf k"“hLsf]!#=%@ k|ltztn] x'g] ¿= ^ s/f]8 (% nfv #( xhf/ & ;o dfq af“8kmf“6sf] nflu l;kmfl/; u/]sf 5f}+ . ;fy} pQmaf]g; z]o/sf] s/ k|of]hgsf] nflu ¿= #^ nfv %( xhf/ &$( gub nfef+z Joj:yf u/]sf 5f}+ .

(_ z]o/ hkmtsf ;DaGwdfMcf=j= @)&#.)&$ df z]o/ hkmt ePsf] 5}g .

!)_ sDkgL tyf ;xfos sDkgL;+u ePsf] sf/f]af/ k'g/fjnf]sgMsDkgLsf] s'g} ;xfos sDkgL gePsf]n] o:tf] sf/f]af/ 5}g .

!!_ sDkgL tyf To;sf] ;xfos sDkgLsf] cfly{s jif{df ;DkGg sf/f]af/x¿ / ;f] cjlwdf sDkgLsf] sf/f]af/dfePsf] s'g} dxTjk"0f{ kl/jt{gMsDkgLsf] s'g} ;xfos sDkgL gePsf] hfgsf/L u/fp“b5f}+ .

!!

Page 14: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg!@

!@_ ljut cfly{s jˆ{df sDkgLsf] cfwf/e"t z]o/wgLx¿n] sDkgLdf pknAw u/fPsf] hfgsf/LMsDkgL P]g, @)^# sf] bkmf %)-!_ cg';f/ r'Qmf k"“hLsf] kf“r k|ltzt jf ;f]eGbf a9L k"0f{ dtflwsf/ ePsfz]o/wgLx¿n] sDkgLnfO{ s'g} hfgsf/L pknAw u/fpg' ePsf] 5}g .

!#_ ljut cfly{s jif{df sDkgLsf ;+rfns tyf kbflwsf/Lx¿n] lnPsf] z]o/ :jfldTjsf] ljj/0f / sDkgLsf] z]o/sf/f]jf/df ;+nUg ljj/0fMo; sDkgLsf ;+rfns tyf kbflwsf/Lx¿n] lnPsf] z]o/ :jfldTjdf sDkgLn] cfly{s jif{ @)&#÷&$ df hf/Lu/]sf] af]g; z]o/sf sf/0fn] z]o/ :jfldTjdf ePsf] j[l4 jfx]s cGo s'g} kl/jt{g gePsf] hfgsf/L u/fp“b5f}+ .

sDkgLsf] z]o/ sf/f]jf/df s'g} klg ;+rfns ;+nUg gePsf] s'/f hfgsf/L u/fp“b5f}+ .

!$_ ljut cfly{s j {̂df sDkgL;+u ;DalGwt ;Demf}tfx¿df s'g} ;+rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut:jfy{sf] af/]df pknAw u/fOPsf] hfgsf/LMsDkgLnfO{ o:tf] sf/f]af/ ePsf] ljj/0f tyf hfgsf/L k|fKt ePsf] 5}g .

!%_ sDkgLn] cfgf] z]o/ cfkm}n] vl/b u/]sf] ;DaGwdfMsDkgLn] cfgf] z]o/ cfkm}n] vl/b u/]sf] 5}g .

!^_ cfGtl/s lgoGq0f k|0ffnL eP gePsf] ljj/0fMsDkgLsf] cfg} cfGtl/s lgoGq0f k|0ffnL ePsf] tyf ;f]sf] cltl/Qm aLdssf] æ;+:yfut ;'zf;g ;DaGwL lgb]{lzsf,@)&#Æ adf]lhd ljleGg ;ldlt u7g sfo{ tyf ;f]sf] nflu Ps–Ps ;+rfnssf] ;+of]hsTjdf lgDgfg';f/ ;ldltx¿u7g ul/Psf] hfgsf/L u/fp“b5f}+ .!_ bfjL ;ldlt@_ hf]lvd Joj:yfkg tyf ;f]Ne]G;L ;ldlt#_ nufgL ;ldlt$_ dfgj ;+zfwg ;ldlt%_ ahf/ Joj:yfkg ;ldlt^_ n]vfk/LIf0f ;ldlt

!&_ ljut cfly{s jˆ{sf] s'n Joj:yfkg vr{Mcf=j= @)&#.)&$ df sDkgLsf] s'n Joj:yfkg vr{ ¿= !^ s/f]8 *^ nfv (^% xhf/ !&* ePsf] hfgsf/Lu/fp“b5f}+ . pQm vr{sf] lj:t[t ljj/0f cg';"rL % df b]vfOPsf] 5 .

!*_ n]vfk/L¨0f ;ldltsf ;b:ox¿sf] gfdfjnL tyf lghx¿n] k|fKt u/]sf] kfl/>lds tyf sfd sf/afxLsf] ljj/0fMsDkgL P]g, @)^# sf] bkmf !^$-!_ sf] clwgdf /xL lgDg adf]lhd n]vfk/LIf0f ;ldlt /x]sf] 5 .

n]vfk/LIf0f ;ldlt>L s]bf/ gf/fo0f dfgGw/ ;+of]hs>L dgf]h k|;fb >]i7 ;b:o>L an/fd >]i7 ;b:o

n]vfk/LIf0f ;ldltsf] sfd, st{Jo / clwsf/ sDkgL P]g, @)^# sf] bkmf !^% n] Joj:yf u/] adf]lhd sfo{ ub}{cfPsf] 5 . sDkgLsf] n]vfk/LIf0f ;ldltn] d'Vo u/L n]vfk/LIfs tyf cfGtl/s n]vfk/LIfssf] 5gf}6 tyf lgo'lQmug]{ tyf kfl/>lds tf]Sg] ;fy} ;fwf/0f ;efaf6 cg'df]bgsf] nflu k]z ug]{ ub{5 . n]vfk/LIf0f ;ldltn] cfGtl/sn]vfk/LIfsåf/f k]z u/]sf] n]vfk/LIf0f k|ltj]bg pk/ 5nkmn u/L ;DalGwt kbflwsf/Lx¿nfO{ cfjZos lgb]{zglbg] tyf aLdf ;ldltdf cfGtl/s n]vfk/LIf0f k|ltj]bg q}dfl;s ¿kdf k]z ug]{ ub{5 .

cf=j= @)&@.&$ df ¿= @,%),))).– dfq n]vfk/LIf0f ;ldltnfO{ a}7s eQf e'QmfgL ul/Psf] 5 . n]vfk/LIf0f;ldltn] cf=j= @)&$.&% sf nflu ;fljs n]vfk/LIfs >L la=s]= cu|jfn P08 sDkgLsf n]vfk/LIfs >L la=s]=cu|jfnnfO{ ¿= @,%),))).– kfl/>lds lbg] u/L k'gM n]vfk/LIfsdf lgo'lQm ug{sf nflu l;kmfl/; u/] adf]lhdo; ;ef ;dIf :jLs[ltsf nflu k]z u/]sf 5f}+ .

!(_ ;+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'/fMTo:tf] s'g} /sd sDkgLnfO{ a'emfpg af“sL gePsf] Joxf]/f hfgsf/L u/fp“b5f}+ .

Page 15: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg !#

ldltM @)&$.!@.@^

;'/]z nfn >]i7cWoIf

@)_ ;+rfns, k|aGw ;+rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx¿nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfM;+rfns ;ldltsf] a}7s eQf ¿= *,*&,))).–cGo ;ldltsf] a}7s eQf ¿= ^,!),))).–sfo{sf/L k|d'vnfO{ e'QmfgL ul/Psf] tna tyf eQf ¿= ##,)),))).–cGo k|aGwsx¿nfO{ e'QmfgL ul/Psf] tna tyf eQf ¿= *),*),!%#.–dfly plNnlvt afx]s sfo{sf/L k|d'v tyf cGo k|aGwsx¿nfO{ sDkgLsf] lgodfjnL cg';f/ bz}+ vr{, cf}ifwf]krf/vr{, ;+lrt ljbf vr{, af]g;, ;jf/L tyf OGwg ;'ljwf pknAw u/fOPsf] 5 .

@!_ z]o/wgLx¿n] a'l´lng af“sL /x]sf] nfef+z /sdM;dLIff cf=j= @)&@.)&# sf] cGTodf z]o/wgLx¿n] a'‰g af“sL nfef+z /sd ¿= %( nfv )% xhf/ !!& af“sL/x]sf] 5 . ;f] /sddWo] ¿= #^ nfv %( xhf/ &$( ;dLIff cf=j=sf] af]g; z]o/df s/ k|of]hgsf] nflu Joj:yfu/]sf] /sd ePsf] ;fy} af“sL /sd qmlds ¿kdf e'QmfgL eO/x]sf] Joxf]/f hfgsf/L u/fp“b5f}+ .

@@_ crn ;DklQ vl/b jf laqmLMsDkgLn] rfn' cf=j= @)&#.&$ df ;DklQ vl/b ¿= !,**,$%,@*# tyf ;DklQ laqmL ¿= !@,(@,^$^ u/]sf] 5 .

@#_ ;Da4 sDkgL aLr ePsf] sf/f]jf/ ljj/0fMsDkgLsf] s'g} ;xfos sDkgL gePsf]n] o:tf] sf/f]jf/ 5}g .

@$_ o; P]g tyf k|rlnt sfg"g adf]lhd ;+rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg{] cGo s'/fMsDkgLn] aLdf ;ldltaf6 hf/L ;+:yfut ;'zf;gsf] k|efjsf/L sfof{GjognfO{ k|fyfldstfdf /flvPsf] 5 . sDkgLsf];Dk"0f{ sfo{x¿ kf/bzL{ ¿kdf ;+rfng ug{ ;+:yfut ;'zf;gnfO{ ;'b[9 ub}{ n}hfg sDkgL tTk/ /x]sf] 5 . aLdf;ldlt tyf cGo k|rlnt sfg"g adf]lhd ;do–;dodf hf/L gLlt tyf lgb]{zgx¿nfO{ sDkgLn] k"0F{¿kdf kfngfub}{ cfPsf] 5 / eljiodf klg kfngf ul/g] 5 .

@%_ cGo cfjZos s'/fx¿MsDkgLn] rfn' cfly{s jif{ tyf eljiodf ul/g] of]hgf tyf sfo{qmdx¿sf] ;+lIFKt ljj/0f tn pNn]v ul/Psf 5g\Ms_ sd{rf/Lx¿sf], sfo{bIftf tyf Ifdtf clej[l4 ug{ cfjZos tflnd tyf uf]i7Lsf] cj;/ pknAw u/fOg] 5 .v_ sDkgLn] cfgf] a|f08 la:tf/sf] nflu cfjZos of]hgf agfOg]] 5 .u_ ;DkQL z'l4s/0F ;DaGwL P]g–lgod tyf lgb]{zg cg';f/ sDkgLn] ;DalGwt ljQLo hfgsf/L OsfO ;dIF ljj/0f

k]z ug]{ u/]sf] 5 .3_ cGo s'/fx¿ sDkgLn] cfjZostf cg';f/ ug{]5 .

wGojfb 1fkg:yfkgfsfnb]lv clxn];Dd sDkgLnfO{ lg/Gt/ ;xof]u k'¥ofpg' x'g] ;Dk"0F{ z]o/wgL dxfg'efjx¿, u|fxsju{ tyfz'elrGtsx¿nfO{ oxf“x¿sf] ;xof]u tyf ;dy{gsf] nflu ;+rfns ;ldltsf] tkm{af6 / d]/f] JolQmut tkm{af6klg xflb{s s[t1tf JoQm ub{5f}+ . To:t} aLdf ;ldlt, cfGtl/s /fhZj ljefu, sDkgL /lhi6«f/sf] sfof{no, g]kfn/fi6« a}+s, g]kfn lwtf]kq af]8{ nufot cGo ;Dk"0f{ lgodgsf/L lgsfox¿ tyf cGo aLdf sDkgL, jfl0fHo a}+styf ljQLo ;+:yfx¿, a|f]s/, ;e]{o/, n]vfk/LIfs tyf aLdf clestf{x¿df klg ;+rfns ;ldltsf] tkm{af6 cfef/Pj+ wGojfb 1fkg ub{5f}+ .sDkgL tyf aLdf Joj;fonfO{ OdfGbfl/sf ;fy ;kmntfk"j{s ;+rfng ug'{ x'g] sfo{sf/L k|d'v tyf sDkgLsf ;Dk"0f{sd{rf/Lx¿nfO{ lghx¿sf] k|lta4tf tyf ;dk{0fsf nflu ;+rfns ;ldltsf] tkm{af6 d'Qms07n] k|z+;f JoQm ug{rfxG5f}+ .cGTodf, ;fwf/0f ;efsf] sfo{;"rL adf]lhd k|:tfjx¿ Dffly 5nkmn u/L :jLs[t ug'{ x'g]5 eGg] ck]Iff /fVb} cfufdLlbgdf klg ;xof]u tyf z'e]Iffsf] cfzf / ljZjf;sf ;fy of] k|ltj]bg 6'ª\Uofpg] cg'dlt rfxG5f}+ .wGojfb ⁄

s]bf/ gf/fo0f dfgGw/;+rfns

Page 16: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg!$

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8sf]z]o/wgL dxfg'efjx¿df :jtGq n]vfk/LIfssf] k|ltj]bg

xfdLn] lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8sf] o;};fy ;+nUg @)&$ cfiff9 #! ut]sf] jf;nft, ;f] ldltdf ;dfKt ePsf] cfly{sjif{sf] gfkmf–gf]S;fg lx;fa, gub k|jfx ljj/0f, OSo'6Ldf ePsf] kl/jt{g / k|d'v n]vfgLlt tyf n]vf ;DaGwL l6Kk0fLx¿sf] n]vfk/LIf0f;DkGg u/]sf 5f}+ .

ljQLo ljj/0fx¿ pk/ Joj:yfkgsf] pQ/bfloTj

ljBdfg g]kfn ljQLo k|ltj]bg dfgx¿ (Nepal Financial Reporting Standares - NFRS) cg'¿k oyfy{ / plrt lrq0f ug]{ ljQLo ljj/0fx¿tof/ Pj+ k|:t't ug]{ pQ/bfloTj Joj:yfkgdf /x]sf] 5 . oL pQ/bfloTj cGtu{t ljQLo ljj/0f unt cf“s8f /lxt, hfn;fhL jf ;f/e"tlsl;dn] q'l6/lxt 5 egL ljQLo ljj/0f tof/ / k|:t'tLs/0f ug]{ ;DaGwL cfGtl/s lgoGq0f k|0ffnLsf] th'{df, sfof{Gjog / ;+rfng ug]{sfo{ n]vfgLltx¿sf] 5gf}6 tyf nfu" ug{ Pj+ kl/l:ylt cg';f/ n]vf;DaGwL dxŒjk"0f{ cg'dfg ug]{kg]{ x'G5 .

n]vfk/LIfssf] pQ/bfloTj

ljQLo ljj/0fx¿ pk/ n]vfk/LIf0fsf] cfwf/df dGtJo JoQm ug'{ xfd|f] pQ/bfloTj xf] . xfdLn] xfd|f] n]vfk/LIf0f g]kfn n]vfk/LIf0fdfgadf]lhd ;DkGg u¥of}+ . oL dfgn] xfdLnfO{ Jofj;flos g}ltstfsf] kfngf ug]{ tyf ljQLo ljj/0fx¿ ;f/e"t ¿kdf q'l6/lxt ePsf] af/]dfdgfl;a cfZjf;g k|fKt ug{ xfdLnfO{ n]vfk/LIf0fsf] of]hgf agfpg / n]vfk/LIf0f ;DkGg ug{ clgjfo{ u/fp“5g\ .

n]vfk/LIf0f cGtu{t ljQLo ljj/0fdf pNn]lvt /sd / v'nf;fnfO{ k'li6 ug]{ k|df0f k|fKt ug]{ ;DaGwL ;Dkfbg sfo{ljlw ;+nUg x'G5 . o;/L5gf}6 ul/Psf] sfo{ljlw rfx] hfn;fhL jf uNtLaf6 xf];\, ;f/e"t ¿kdf q'l6/lxt k|:t'tL x'g ;Sg] hf]lvdsf] n]vfhf]vf ;lxt xfd|f]Jofj;flos lg0f{odf cfwfl/t 5 . To;/L hf]lvdsf] n]vfhf]vf ug]{ qmddf, xfdLn] sDkgLsf] cfGtl/s lgoGq0f pk/ g} /fo JoQm ug]{p2]Zon] ge}, kl/l:ylt cg';f/ xfd|f] n]vfk/LIf0f sfo{ljlw tof/ ubf{, sDkgLn] ljQLo ljj/0f tof/ Pj+ k|:t'tL ug]{ qmddf cjnDagu/]sf] cfGtl/s lgoGq0f k|0ffnLsf] ljZn]if0f u/]sf 5f}+ . n]vfk/LIf0fdf Joj:yfkgåf/f k|of]udf NofOPsf n]vf l;4fGtx¿ Pj+ ul/PsfdxŒjk"0f{ cg'dfgx¿sf] pko'Qmtfsf] tyf d"NofÍgsf ;fy} ;du| ljQLo ljj/0f k|:t'ltsf] n]vfhf]vf ;d]t ;dfj]z x'G5 .

sDkgL P]g, @)^#, aLdf P]g, @)$( tyf cGo k|rlnt P]gn] tf]s]sf] s'/fx¿sf] k|ltj]bg

pk/f]Qm cg';f/ ljQLo ljj/0fx¿sf] 58\s] k/LIf0fsf] cfwf/df n]vfk/LIf0f u/L lgDgfg';f/sf] k|ltj]bg k]z ub{5f}+M–

-s_ n]vfk/LIf0f ;DkGg ug{ cfjZos 7fg]sf ;"rgf, :ki6Ls/0f / hjfkm pknAw ePsf 5g\ .-v_ ;+nUg jf;nft, gfkmf–gf]S;fg lx;fa / gub k|jfx ljj/0f / ;+nUg cg';"rLx¿ aLdf ;ldltsf] 9f“rf / tl/sf cg';f/ tof/ ul/Psf]

5 / pQm ljj/0fx¿ sDkgLn] /fv]sf] lx;fa, lstfa axLvftf >]:tf / n]vf;+u b'?:t /x]sf 5g\ .-u_ sDkgLn] cfgf] lx;fa–lstfa k|rlnt sfg"g / k|rng cg';f/, cGoyf pNn]v ul/P afx]s, 7Ls;+u /fv]sf] 5 .-3_ xfd|f] /fodf / xfdLn] hfg] a'em];Dd tyf xfdLnfO{ k|fKt ;"rgf tyf :ki6Ls/0f / xfdLn] n]vfk/LIf0f u/]sf] cfwf/df sDkgLsf]

;+rfns ;ldltsf jf k|ltlglw jf s'g} kbflwsf/L jf s'g} sd{rf/Ln] k|rlnt sfg"g ljkl/t n]vf;DaGwL s'g} sfdsfh jf clgoldtsfo{ u/]sf] jf sDkgLsf] ;DklQ lxgfldgf u/]sf] jf sDkgLsf] xflg–gf]S;fgL u/] u/fPsf] xfd|f] hfgsf/Ldf cfPg .

-ª_ sDkgLdf n]vf;DaGwL s'g} hfn;fhL u/]sf] xfd|f] hfgsf/Ldf cfPg .-r_ aLdssf] aLdfsf]if, clgjfo{ hu]8f sf]if tyf To:t} k|s[ltsf cGo sf]if aLdf ;ldltsf] lgb]{zg adf]lhd ePsf] b]lvG5 .-5_ aLdsn] Ohfht k|fKt aLdf Joj;fo afx]s cGo aLdf Joj;fo jf sf/f]af/ u/]sf] xfd|f] hfgsf/Ldf cfPg .

B.K. Agrawal & Co.Chartered AccountantsMember Crowe Horwath International

Saraswati Vatika122 Pannahiti Marg, Sifal Ward No. 7P.O. Box 3761, Kathmandu, NepalT: +977 1 4481865, 4467694F: +977 1 4480065E: [email protected]: [email protected]: www.crowehorwath.net/np

Page 17: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg !%

-h_ aLdsn] aLldltsf] xs lxt lj¿4sf] s'g} sfo{ u/]sf] xfd|f] hfgsf/Ldf cfPg .-em_ aLdsn] aLdf ;ldltsf] lgb]{zg cg'¿k sfo{ u/]sf] b]lvG5 .-`_ aLdsn] Ohfht k|fKt afx]ssf aLdfn]v hf/L u/]sf] xfd|f] hfgsf/Ldf cfPg .-6_ aLdsn] lnPsf] bL3{sfnLg bfloTjsf] cg'kftdf To:tf] hfoh]yfaf6 To:tf] bfloTj lgjf{x ug{ aLds ;Ifd /x]sf] b]lvG5 .-7_ aLdssf] cfGtl/s lgoGq0f k|0ffnL k|efjsf/L ePsf] b]lvG5 .

df}g /fosf] cfwf/ (Basis of Disclaimer of Opinion):

g]kfn rf6{8{ PsfpG6]G6 ;+:yfåf/f g]kfn ljQLo k|ltj]bg dfg (NFRS) ;Dk"0f{ aLdf sDkgLx¿nfO{ cf=j= @)&#.&$ b]lv clgjfo{ ¿kdfnfu" ul/Psf] 5 h; cg';f/ Date of Transaction df z'¿ jf;nft, ut jif{sf] t'ngfTds ljQLo ljj/0fsf] k'gM k|:t'lts/0f (Restate) u/Lo; cfly{s jif{ @)&#.&$ sf] ljQLo ljj/0fx¿ g]kfn ljQLo k|ltj]bg dfg (NFRS) cg'¿k ljQLo ljj/0f tof/ gx'“bf o;af6 ljQLoljj/0fdf kfg{ ;Sg] c;/, h'g ;f/e"t ¿kdf ljQLo ljj/0fdf kf/]sf] x'g ;S5, sf] ;dli6ut ¿kdf olsg ug{ ;lsb}g .

n]vfk/LIfssf] /fo(i) dfly df}g /fosf] cfwf/ x/kmdf pNn]v ul/Psf ljifo–j:t'x¿sf] dxTj / kl/jlt{t g]kfn ljQLo k|ltj]bgdfgx¿ (NFRS) klxnf] k6s

u|x0f ubf{ rflxg] ljQLo ;"rgfsf] k'gn]{vg, k|:t'lt / yk v'nf;f o; sDkgLaf6 kfngf gul/Psf]n] o;af6 kg{ ;Sg] c;/sf] af/]dfn]vfk/LIf0fsf] l;nl;nfdf xfdLn] kof{Kt k|df0fx¿ ;+sng ug{ g;s]sf]n] xfdLn] lk|ldo/ OG:of/]G; sDkgL ln= sf] cf=j= @)&#.&$sf] ljQLo ljj/0f pk/ /fo JoQm ug{ c;dy{ /x]sf 5f}+ .

(ii) o; cfly{s jif{b]lv k|efjsf/L ¿kdf nfu" ePsf g]kfn ljQLo k|ltj]bg dfgx¿ (NFRS) adf]lhd ljQLo ljj/0fx¿ tof/ gul/Psf]afx]s n]vfk/LIf0fsf] l;nl;nfdf pknAw u/fOPsf :kli6s/0f tyf ;"rgfx¿sf] cfwf/df, xfd|f] /fodf o; sDkgLsf] ljQLo ljj/0fsf]cg';"rL @% tyf @^ df pNn]v ePsf] k|d'v n]vf gLlt tyf n]vf ;DaGwL l6Kk0fLx¿n] kfg{ ;Sg] c;/ afx]s o; sDkgLsf] cfiff9#!, @)&$ sf] ljQLo l:ylt, tyf ;f]xL ldltdf ;dfKt ePsf] jif{sf] gfkmf–gf]S;fg lx;fa, gub k|jfx ljj/0f / OlSj6Ldf ePsf]kl/jt{g ;DaGwL ljj/0f aLdf ;ldltsf] lgb]{zg adf]lhd aLdf ;ldltsf] 9f“rfdf tof/ ul/Psf 5g\ .

sf7df8f}+

ldltM– @)&$÷)(÷@$ l;P= la=s]= cu|jfnk|aGw ;fem]bf/

lgM la=s]= cu|jfn P08 s+=rf6{8{ Psfp06]06\;

Page 18: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg!^

;+efljt bfloTjx¿

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

ut jˆ{o; jˆ{ljj/0f

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 — —

;+rfnsb= /fhg s[i0f >]i7b= ljho s[i0f >]i7b= /fh]z nfn >]i7

b= s]bf/ gf/fo0f dfgGw/b= an/fd >]i7

b= dgf]h k|;fb /fhe08f/L

b= ;xb]j ltjf/Lgfoa k|d'v sfo{sf/L clws[t

b= ;'B'Dg k|;fb pkfWofok|d'v sfo{sf/L clws[t

b= ;'/]z nfn >]i7cWoIf

b= l;=P= lj=s]= cu|jfnk|jGw ;fem]bf/

lg= la=s]= cu|jfn P08 s+=rf6{8{ Psfp06]06;\

xfd|f] o;} ;fy ;+nUgk|ltj]bg cg';f/

sf7df8f}+ldltM @)&$.)(.@$

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8��������� �����������

qm=;= ljj/0f cg';"rL o; jˆ{ ut jˆ{

>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 -^±&±*±!&±!*±!(_ *(,*&,#@,)#) &$,^*,!@,%^*

Page 19: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg !&

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

;+rfnsb= /fhg s[i0f >]i7b= ljho s[i0f >]i7b= /fh]z nfn >]i7

b= s]bf/ gf/fo0f dfgGw/b= an/fd >]i7

b= dgf]h k|;fb /fhe08f/L

b= ;xb]j ltjf/Lgfoa k|d'v sfo{sf/L clws[t

b= ;'B'Dg k|;fb pkfWofok|d'v sfo{sf/L clws[t

b= ;'/]z nfn >]i7cWoIf

b= l;=P= lj=s]= cu|jfnk|jGw ;fem]bf/

lg= la=s]= cu|jfn P08 s+=rf6{8{ Psfp06]06;\

xfd|f] o;} ;fy ;+nUgk|ltj]bg cg';f/

sf7df8f}+ldltM @)&$.)(.@$

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8������������������������������������

qm=;= ljj/0f cg';"rL o; jˆ{ ut jˆ{

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

������������hDdf cfDbfgL -s_ @&,*#,#@,)@@ #),#*,&(,&^#vr{

%= Joj:yfkg vr{ % !,^*,^^,%!( !,@%,)(,%#^^= ckn]vg vr{ ( (,#&% (,#&%&= z]o/ ;DaGwL vr{ (s &,@),^$( &,)(,!*&*= cGo vr{x¿ !) – (^,)&$(= 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] !$ – –

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

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

-v_ k"“hLut hu]8f !$ – –-u_ ljz]if hu]8f !$ – –-3_ cGoM hu]8f -ljj/0f v'nfpg]_ !$ – –-ª_ k|:tfljt 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_ @),^&,@%% (!,)%,*@@

Page 20: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg!*

kl/lzi6 – @-lgb]{zg @) ;+u ;DalGwt_

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8���������������������������� �����!�"!!�����

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

qm=;= ljj/0f cg';"rL o; jˆ{ ut jˆ{

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

;+rfnsb= /fhg s[i0f >]i7b= ljho s[i0f >]i7b= /fh]z nfn >]i7

b= s]bf/ gf/fo0f dfgGw/b= an/fd >]i7

b= dgf]h k|;fb /fhe08f/L

b= ;xb]j ltjf/Lgfoa k|d'v sfo{sf/L clws[t

b= ;'B'Dg k|;fb pkfWofok|d'v sfo{sf/L clws[t

b= ;'/]z nfn >]i7cWoIf

b= l;=P= lj=s]= cu|jfnk|jGw ;fem]bf/

lg= la=s]= cu|jfn P08 s+=rf6{8{ Psfp06]06;\

xfd|f] o;} ;fy ;+nUgk|ltj]bg cg';f/

sf7df8f}+ldltM @)&$.)(.@$

Page 21: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg !(

kl/lzi6 – @-lgb]{zg @) ;+u ;DalGwt_

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8������������������������#�$%��� �����!�"!!�����

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

qm=;= ljj/0f cg';"rL o; jˆ{ ut jˆ{

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_ !,!*,%&,!)@ %#,!*,&!!

;+rfnsb= /fhg s[i0f >]i7b= ljho s[i0f >]i7b= /fh]z nfn >]i7

b= s]bf/ gf/fo0f dfgGw/b= an/fd >]i7

b= dgf]h k|;fb /fhe08f/L

b= ;xb]j ltjf/Lgfoa k|d'v sfo{sf/L clws[t

b= ;'B'Dg k|;fb pkfWofok|d'v sfo{sf/L clws[t

b= ;'/]z nfn >]i7cWoIf

b= l;=P= lj=s]= cu|jfnk|jGw ;fem]bf/

lg= la=s]= cu|jfn P08 s+=rf6{8{ Psfp06]06;\

xfd|f] o;} ;fy ;+nUgk|ltj]bg cg';f/

sf7df8f}+ldltM @)&$.)(.@$

Page 22: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg@)

kl/lzi6 – @-lgb]{zg @) ;+u ;DalGwt_

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8������������������������&'�� �����!�"!!�����

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

qm=;= ljj/0f cg';"rL o; jˆ{ ut jˆ{

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_ !*,)@,)&,)@! !*,!*,^$,&$^

;+rfnsb= /fhg s[i0f >]i7b= ljho s[i0f >]i7b= /fh]z nfn >]i7

b= s]bf/ gf/fo0f dfgGw/b= an/fd >]i7

b= dgf]h k|;fb /fhe08f/L

b= ;xb]j ltjf/Lgfoa k|d'v sfo{sf/L clws[t

b= ;'B'Dg k|;fb pkfWofok|d'v sfo{sf/L clws[t

b= ;'/]z nfn >]i7cWoIf

b= l;=P= lj=s]= cu|jfnk|jGw ;fem]bf/

lg= la=s]= cu|jfn P08 s+=rf6{8{ Psfp06]06;\

xfd|f] o;} ;fy ;+nUgk|ltj]bg cg';f/

sf7df8f}+ldltM @)&$.)(.@$

Page 23: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg @!

kl/lzi6 – @-lgb]{zg @) ;+u ;DalGwt_

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8����������������������(���$'�)��*�����+��)� !�',�� �����!�"!!�����

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

qm=;= ljj/0f cg';"rL o; jˆ{ ut jˆ{

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_ &!,$#,#*# *%,*#,(()

;+rfnsb= /fhg s[i0f >]i7b= ljho s[i0f >]i7b= /fh]z nfn >]i7

b= s]bf/ gf/fo0f dfgGw/b= an/fd >]i7

b= dgf]h k|;fb /fhe08f/L

b= ;xb]j ltjf/Lgfoa k|d'v sfo{sf/L clws[t

b= ;'B'Dg k|;fb pkfWofok|d'v sfo{sf/L clws[t

b= ;'/]z nfn >]i7cWoIf

b= l;=P= lj=s]= cu|jfnk|jGw ;fem]bf/

lg= la=s]= cu|jfn P08 s+=rf6{8{ Psfp06]06;\

xfd|f] o;} ;fy ;+nUgk|ltj]bg cg';f/

sf7df8f}+ldltM @)&$.)(.@$

Page 24: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg@@

kl/lzi6 – @-lgb]{zg @) ;+u ;DalGwt_

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8������������������������+��� �����!�"!!�����

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

qm=;= ljj/0f cg';"rL o; jˆ{ ut jˆ{

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_ -#$,@$,%@$_ -!(,%&,@^)_

;+rfnsb= /fhg s[i0f >]i7b= ljho s[i0f >]i7b= /fh]z nfn >]i7

b= s]bf/ gf/fo0f dfgGw/b= an/fd >]i7

b= dgf]h k|;fb /fhe08f/L

b= ;xb]j ltjf/Lgfoa k|d'v sfo{sf/L clws[t

b= ;'B'Dg k|;fb pkfWofok|d'v sfo{sf/L clws[t

b= ;'/]z nfn >]i7cWoIf

b= l;=P= lj=s]= cu|jfnk|jGw ;fem]bf/

lg= la=s]= cu|jfn P08 s+=rf6{8{ Psfp06]06;\

xfd|f] o;} ;fy ;+nUgk|ltj]bg cg';f/

sf7df8f}+ldltM @)&$.)(.@$

Page 25: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg @#

kl/lzi6 – @-lgb]{zg @) ;+u ;DalGwt_

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8����������������������� �����-#�� �����!�"!!�����

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

qm=;= ljj/0f cg';"rL o; jˆ{ ut jˆ{

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_ -%(,!*,#@@_ -$,!&,!%@_

;+rfnsb= /fhg s[i0f >]i7b= ljho s[i0f >]i7b= /fh]z nfn >]i7

b= s]bf/ gf/fo0f dfgGw/b= an/fd >]i7

b= dgf]h k|;fb /fhe08f/L

b= ;xb]j ltjf/Lgfoa k|d'v sfo{sf/L clws[t

b= ;'B'Dg k|;fb pkfWofok|d'v sfo{sf/L clws[t

b= ;'/]z nfn >]i7cWoIf

b= l;=P= lj=s]= cu|jfnk|jGw ;fem]bf/

lg= la=s]= cu|jfn P08 s+=rf6{8{ Psfp06]06;\

xfd|f] o;} ;fy ;+nUgk|ltj]bg cg';f/

sf7df8f}+ldltM @)&$.)(.@$

Page 26: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg@$

kl/lzi6 – @-lgb]{zg @) ;+u ;DalGwt_

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8��������������������������.�� �����!�"!!�����

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

qm=;= ljj/0f cg';"rL o; jˆ{ ut jˆ{

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_ @,@#,^$,!^& #,%&,$&,#$*

;+rfnsb= /fhg s[i0f >]i7b= ljho s[i0f >]i7b= /fh]z nfn >]i7

b= s]bf/ gf/fo0f dfgGw/b= an/fd >]i7

b= dgf]h k|;fb /fhe08f/L

b= ;xb]j ltjf/Lgfoa k|d'v sfo{sf/L clws[t

b= ;'B'Dg k|;fb pkfWofok|d'v sfo{sf/L clws[t

b= ;'/]z nfn >]i7cWoIf

b= l;=P= lj=s]= cu|jfnk|jGw ;fem]bf/

lg= la=s]= cu|jfn P08 s+=rf6{8{ Psfp06]06;\

xfd|f] o;} ;fy ;+nUgk|ltj]bg cg';f/

sf7df8f}+ldltM @)&$.)(.@$

Page 27: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg @%

kl/lzi6 – @-lgb]{zg @) ;+u ;DalGwt_

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8����������������������/� �0��� �����!�"!!�����

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

qm=;= ljj/0f cg';"rL o; jˆ{ ut jˆ{

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_ @$,#$,(%,#$) @$,%!,(!,@%@

;+rfnsb= /fhg s[i0f >]i7b= ljho s[i0f >]i7b= /fh]z nfn >]i7

b= s]bf/ gf/fo0f dfgGw/b= an/fd >]i7

b= dgf]h k|;fb /fhe08f/L

b= ;xb]j ltjf/Lgfoa k|d'v sfo{sf/L clws[t

b= ;'B'Dg k|;fb pkfWofok|d'v sfo{sf/L clws[t

b= ;'/]z nfn >]i7cWoIf

b= l;=P= lj=s]= cu|jfnk|jGw ;fem]bf/

lg= la=s]= cu|jfn P08 s+=rf6{8{ Psfp06]06;\

xfd|f] o;} ;fy ;+nUgk|ltj]bg cg';f/

sf7df8f}+ldltM @)&$.)(.@$

Page 28: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg@^

kl/lzi6 – @-lgb]{zg @) ;+u ;DalGwt_

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8����������������������1#�� �����!�"!!�����

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

qm=;= ljj/0f cg';"rL o; jˆ{ ut jˆ{

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_ !,@%@ –

;+rfnsb= /fhg s[i0f >]i7b= ljho s[i0f >]i7b= /fh]z nfn >]i7

b= s]bf/ gf/fo0f dfgGw/b= an/fd >]i7

b= dgf]h k|;fb /fhe08f/L

b= ;xb]j ltjf/Lgfoa k|d'v sfo{sf/L clws[t

b= ;'B'Dg k|;fb pkfWofok|d'v sfo{sf/L clws[t

b= ;'/]z nfn >]i7cWoIf

b= l;=P= lj=s]= cu|jfnk|jGw ;fem]bf/

lg= la=s]= cu|jfn P08 s+=rf6{8{ Psfp06]06;\

xfd|f] o;} ;fy ;+nUgk|ltj]bg cg';f/

sf7df8f}+ldltM @)&$.)(.@$

Page 29: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg @&

b= l;=P= lj=s

]= cu|j

fnk|j

Gw ;

fem]b

f/lg

= hL=

cu|jf

n P

08 s

+=r

f6{8

{ Ps

fp06

]06;\

xfd|f] o

;} ;

fy ;

+nUg

k|ltj

]bg c

g';f/

;+rfn

sb= /

fhg

s[i0f >]i7

b= ljh

o s[i0f >]i7

b= /

fh]z n

fn >

]i7b= s

]bf/

gf/fo0

f df

gGw/

b= a

n/fd

>]i7

b= d

gf]h k

|;fb /

fhe08

f/L

b= ;

'/]z n

fn >

]i7cWo

Ifb= ;

xb]j

ltjf/L

gfoa

k|d'v

sfo{sf/L clw

s[t

b= ;

'B'Dg

k|;fb p

kfWo

fok|d

'v s

fo{sf/L clw

s[t

sf7df8f}+

ldltM @)&$.)(.@$

lk|ld

o/ O

G:of]/]G

; sDk

gL -g]k

fn_ ln

ld6]8

�2�

2����

����

���

�+�!

#& �

�3/�

����'

����

��4�

�. ��

��'5

ljj/

0f

k"“hLu

th

u]8f

sf]if

ljz]i

fh

u]8f s

f]if:y

ug s

/h

u]8f

aLdf

sf]if

dxf–

ljkl

Qh

u]8f

s'n /

sd

z]o/

k"“hL

aLdf

hu]8

f;+lr

tgf

kmf÷gf

]S;fg

k|:tf

ljt

af]gz

z]o/

z]o/

lk|ld

od

z'? d

f}Hbft

#&,#&

,%#,!

@)(!

,)%,*@

@&,$&

,%),^*

)#,)

),))

,)))

––

!,**,

@&!

–@#

,(),%)

,&$)

!,((,^#

,(#^

&$,^*

,!@,%^(

v'b g

fkmfa

f6 ;

f/]sf]

–&,&^

,%!,^

%*–

––

––

–&,&(

,@&,%%

#–

!%,%%,&(

,@!!

af]g;

z]o/

hf/L

&,$&

,%),^*

)–

-&,$

&,%)

,^*)_

––

––

––

––

z]o/

lk|ld

od h

f/L–

––

––

––

––

––

;dfo

f]hgM

––

––

––

––

––

z]o/

lk|ld

od–

––

––

––

––

––

af]gz

z]o/

Joj

:yf

–-^,(%,#(

,&))

_^,(

%,#(

,&))

––

––

––

––

nfef

+zsf] n

flu Joj

:yf

–-#^,%

(,&$

(_–

––

––

––

–-#^,%

(,&$

(_

xsk|b

z]o/

hf/L

u/]s

f]–

––

––

––

––

––

dxf–l

jklQ

hu]8

f–

-&&,^%

,!^^_

––

––

––

–&&

,^%,!^

^–

:yug

s/

–-#&,@%

,^!)_

––

––

–#&

,@%,^!

)–

––

clGtd

df}Hb

ft$$

,*%,)#

,*))

@),^&,

@%%

^,(%

,#(,&)

)#,))

,)),))

)–

–!,**

,@&!

#&,@%,^!

)#!,^(,&*

,@(#

@,&&

,@(,!)

@*(

,*&,

#@,)#!

Page 30: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg@*

lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ lnld6]8�����6�5�7�8���$��*�������� ������4�����8$��%��������'5

qm=;+= ljj/0f o; jˆ{ ut jˆ{

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 ^%,#^,(@,#%( !,@),(),!&,##$k'gaL{df z'Ns e'QmfgL -^),(*,%&,#(#_ -%#,)),!^,#%^_clestf{ sldzg e'QmfgL -@,$(,(@,#)$_ -!,(#,#),(#^_k'gaL{df sldzg e'QmfgL -$,(!,#**_ -*,%(,*@*_bfjL e'QmfgL -($,!$,*%,*$(_ -!,#$,^$,(#,#(#_;]jf z'Ns e'QmfgL -!,)),$!,^)#_ -&$,)&,#!(_cGo k|ToIf vr{ -@!,%*,(()_ -!!,^*,!(@_Joj:yfkg vr{ e'QmfgL -!%,&#,!*,&^#_ -!!,%!,$@,@^%_sd{rf/L af]g; e'QmfgL -@,^$,!$,!$$_ -!,%*,@$,@#%_cfos/ e'QmfgL -&,*^,%(,*)^_ -@,&%,$*,&$#_ljnDa z'Ns hl/jfgf – -(^,)&$_rfn' ;DklQdf -j[l4_÷sdL %,^!,(@,&@! -@*,#*,^#,^^#_rfn' bfloTjdf j[l4÷-sdL_ $,!!,*),@## !,^&,*$,@%*sf/f]af/ ;+rfngaf6 v'b gub k|jfx -s_ #*,)&,)(,%#& -&#,(^,!$$_

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 -$$,)#,%%!_ -#@,#%,$)*_z]o/ lgisfzg vr{ -&,@),^$(_ -&,)(,!*&_ljQLo ;|f]t sf/f]af/af6 v'b gub k|jfx -u_ -%!,@$,@))_ -#(,$$,%(%_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 #,)&,$(,*$# %,&*,$*,##(

;+rfnsb= /fhg s[i0f >]i7b= ljho s[i0f >]i7b= /fh]z nfn >]i7

b= s]bf/ gf/fo0f dfgGw/b= an/fd >]i7

b= dgf]h k|;fb /fhe08f/L

b= ;xb]j ltjf/Lgfoa k|d'v sfo{sf/L clws[t

b= ;'B'Dg k|;fb pkfWofok|d'v sfo{sf/L clws[t

b= ;'/]z nfn >]i7cWoIf

b= l;=P= lj=s]= cu|jfnk|jGw ;fem]bf/

lg= la=s]= cu|jfn P08 s+=rf6{8{ Psfp06]06;\

xfd|f] o;} ;fy ;+nUgk|ltj]bg cg';f/

sf7df8f}+ldltM @)&$.)(.@$

Page 31: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg @(

��9 !����'5�����3����:8���;���'������#�<= �;

-s_ v'b aLdfz'Ns cg';"rL– !

k'gaL{df z'Ns e'QmfgL (Ceded)s'n aLdfz'Ns

ut jˆ{qm=;+= aLdfsf] lsl;d

o; jˆ{ut jˆ{o; jˆ{o; jˆ{ ut jˆ{

v'b aLdfz'Ns

!= clUg aLdfz'Ns @!,)$,^@,%)@ !^,@$,!$,&%( !&,#*,&!,&*) !$,(!,&(,((% #,^%,(),&@@ !,#@,#$,&^$

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

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

$ OlGhgLol/¨ aLdfz'Ns !%,)(,&*,%## !%,#@,$!,^@( !#,*@,#$,#%# !#,$(,%!,!*@ !,@&,$$,!*) !,*@,(),$$&

%= afnL tyf kz' aLdfz'Ns @,$@,%^,$)* &$,@^,@)@ !,($,^!,)^( %%,@%,^@* $&,(%,##( !(,)),%&$

^= xjfO{ aLdfz'Ns #,^!,@#,&!% @,&%,##,$%# #,%(,(#,$!@ @,&$,$),@() !,#),#)# (#,!^#

&= ljljw aLdfz'Ns !#,!!,)#,^&( !@,($,#$,&%! *,^*,!*,)^& (,)(,^!,*%^ $,$@,*%,^!@ #,*$,&@,*(%

*= n3' aLdfz'Ns $,^!! – @#! – $,#*) –

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

-v_ s'n aLdfz'Ns

k|fKt k'gaL{df z'Ns (Accepted)k|To¨ aLdfz'Ns

ut jˆ{qm=;+= aLdfsf] lsl;d

o; jˆ{ut jˆ{o; jˆ{o; jˆ{ ut jˆ{

s'n aLdfz'Ns

!= clUg aLdfz'Ns @),(!,%@,&(( !%,(^,(^,@*@ !#,)(,&)# @&,!*,$&& @!,)$,^@,%)@ !^,@$,!$,&%(

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

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

$= OlGhgLol/¨ aLdfz'Ns !%,)^,@%,$)) !%,@*,)!,(#@ #,%#,!## $,#(,^(& !%,)(,&*,%## !%,#@,$!,^@(

%= afnL tyf kz' aLdfz'Ns @,$@,%^,$)* &$,@^,@)@ – – @,$@,%^,$)* &$,@^,@)@

^= xjfO{ aLdfz'Ns #,^!,@#,&!% @,&%,##,$%# – – #,^!,@#,&!% @,&%,##,$%#

&= ljljw aLdfz'Ns !#,)$,%),)$% !@,*#,$@,^#$ ^,%#,^#$ !),(@,!!& !#,!!,)#,^&( !@,($,#$,&%!

*= n3' aLdfz'Ns $,^!! – – – $,^!! –

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

Page 32: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg#)

nufgL, shf{ tyf cGoaf6 cfosf] af“8kmf“8

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= 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] @!,(!,(** $@,^*,)$&

^= afnL tyf kz' aLdfsf] cfo–Joo lx;fadf ;f/]sf] *),#*( @,*#,##&

&= xjfO{ aLdfsf] cfo–Joo lx;fadf ;f/]sf] #^,@(^ !,!^,!*%

*= ljljw aLdfsf] cfo–Joo lx;fadf ;f/]sf] @(,@$,&($ ^(,$&,$$!

(= n3' aLdfsf] cfo–Joo lx;fadf ;f/]sf] !&# –

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

nufgL, shf{ tyf cGoaf6 cfo cg';"rL– @

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= ;/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 pkbfg sf]if !$,)(,(^@ !#,!#,)%#!)= shf{af6 cfo !,##,(!^ !,!!,($*!!= cGo lgIf]kaf6 -d'2tL afx]s_ cfo #),%@,^)@ !(,)!,(*%!@= nufgL laqmLdf gfkmf #!,)#,*$( &,$$,&@,%%*

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

Go"gM nufgL vl/bdf 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 -;6xL gfkmf÷-gf]S;fg_ -@@,)@,))$_ !!,%(,(@@!*= ljljw cfDbfgL !$,^^,(&@ #%,)*,^^&

��� af“8kmf“8sf] nflu hDdf &,&#,@!,(*$ !@,$%,**,^%(

Page 33: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg #!

bfjL

e'Qmfg

Lcg';

"rL–

#

o; j

ˆ{ut

jˆ{

o; j

ˆ{ut

jˆ{

ut j

ˆ{o;

jˆ{

ut j

ˆ{o;

jˆ{

ut j

ˆ{o;

jˆ{

ut j

ˆ{ut

jˆ{

o; j

ˆ{o;

jˆ{

tLg

cf=j

= cl3

k/]s

f] bf

jL e

'Qmfg

Lb'O

{ cf=j

= cl3

k/]s

f] bf

jL e

'Qmfg

Lrf/ c

f=j= j

f ;f] c

l3k/

]sf] bf

jL e

'Qmfg

Ls

'n b

fjL e'Qmfg

Ls

'n b

fjL e'Qmfg

Ldf

k'gaL

{dss

f] lx

:;f

bfjL

-v

'b_rfn

' cf=j

=df

k/]s

f] bf

jL e

'Qmfg

LPs

cf=j

= cl3

k/]s

f] bf

jL e

'Qmfg

Lqm=;

+=aL

dfs

f] ls

l;d

o; j

ˆ{ut

jˆ{

!clU

g aLdf

#,%^,$

&,#*#

$^,@&

,&%,*@

(!,)

!,*#,*

%@!,$

!,#((

*,&^,#

*,^^^

$,#^)

!!,^&)

@&,$*

^@,)

!,^&%

–!#,

#^,*#

,@$^$

^,@(,$

(,)&$

!@,%@

,&&,#(

!$%

,^*,(&

,#@(

*$,)%

,*%%

^),%!

,&$%

@=;fd

'lb|s aL

df@*

,&#,#(

^!,!

(,(!,$

@$!*

,&(,$#

%$,)

%,*&,!

&#%,)

$,(@#

&,)(@

–%,%

))–

–%@

,%&,&%

$%,@

%,(!,!

*($@

,!#,%$

*$,(

$,^$,@

(^!)

,$$,@)

^#!,

@^,*(

#

#=df]6

/ aLdf

!(,^)

,%&,(^

!&,^

@,(!,!

)%&,@

),!$,%

(^$,#

&,&^,*

$@*%

,(%,!)

!!(

,^),!%

#&,)

*,*@)

*,(*,%

!$#,&

!,#$%

%,@@,#

()@&

,&&,$&

,*@#!

@,#$,$

(,))$

#,*),#

#,&@!

@,@$,^

$,%)(

@#,(&

,!$,!)

@!),)

(,*$,$

(%

$=OlG

hgLol

/¨ aLd

f@,)

),&@%

#$,&*

,((,$$

%!,!

@,%&,@

!$!,^

!,)$,^

@##%,

(@,!)

,$^^

!&,$)

,))!

@%,#!

,#&&

%&,*!

)!#,

(),@)

%–

#&,$%

,*(,(*

&#^,

%*,)!

,*&(

#^,(#,

$#,*(

$#^,

$),#*

,&*^

%@,$^

,)(#

!&,^#,

)(#

%=afn

L tyf

kz' aL

df($

,@@,()

^%#,

%%,)^

)#(,

^*,^$

%!#,

$&,(&

)–

(),))

)–

––

–!,#

#,(!,%

%!^&,

(#,)#

)&^,

%!,!^%

#%,(*

,&(!

%&,$)

,#*^

#!,($

,@#(

^=xj

fO{ aLd

f*,)

$,)%,@

!%–

–@&

,@@,&#

,((&

––

––

––

*,)$,)

%,@!%

@&,@@

,&#,((

&*,)

!,^@,$

&!@&

,!%,))

,^#!

@,$@,&

$$&,&

#,#^^

&=ljlj

w bfjL

%,@@,%

(,@*%

^,)*,*

^,@%*

#%,&&

,&&*

!%,%(

,#%%

@,@*,@

!)!,*

^,@^&

#,$%,)

))#,#

$)–

–%,^

$,!),@

&#^,@

^,#%,@

@)@,(

),!),!

^($,!

),%@,(

(@@,&

$,)),!

)$@,!

%,*@,@

@*

*=n3

' bfjL

––

––

––

––

––

––

––

––

����

hDdf

#&,^*

,^^,*&

!(^,

%!,((,

!@!!),

@*,*!

,%@)

#&,%&

,(!,#%

($%

,^!,&&

,#^^

#(,*&

,*&#

#%,(^,

*^&

(,(@,^

%)!(,

^#,@@%

%,@@,#

()($

,!$,*%

,*$(!

,#$,^$

,(#,#(

#^%

,#^,(@

,#%(

!,@),(

),!&,#

#$@*

,&&,(#

,$()

!#,&$

,&^,)%

(

;]jf z

'Ns -v'b_

cg';

"rL–

$

;]jf

z'Ns

-v

'b_

ut j

ˆ{ut

jˆ{

o; j

ˆ{o;

jˆ{

s'n ;

]jf z

'Nss

'n ;

]jf z

'Nsdf

k'ga

L{ds

sf] lx

:;f

qm=;

+=aL

dfs

f] ls

l;d

o; j

ˆ{ut

jˆ{

!=clUg

aLd

f@!

,)$,^@%

!^,@$,!$*

!&,@%,^@

!!$

,^$,^!%

#,&(

,))$

!,%(

,%##

@=;fd

'lb|s a

Ldf

%,#!

,)$&

#,(#

,%($

$,@^,&^

*#,@)

,$@&

!,)$

,@&(

&#,!^&

#=df]6/

aLdf

&$,@&,*^&

$*,$

&,%)

@!!

,!%,&*

@*,*

%,#(

&^#

,!@,)*

%#(

,^@,!)

%

$=

OlGh

gLol/¨

aLd

f!%

,)(,&*

%!%

,#@,$!%

!#,&*,*

!#!$

,$^,!@

#!,#)

,(&@

*^,@(

@

%=af

nL ty

f kz

' aLd

f@,$@,%^

$&$

,@^@

!,($

,^!!

%%,@%%

$&,(%

#!(

,))&

^=xj

fO{ a

Ldf

#,^!

,@#&

@,&%

,##%

#,%(

,(#%

@,&$

,$)@

!,#)

@(#

#

&=ljljw

aLdf

!#,!!,)#

&!@

,($,#$&

*,^!,^$

%*,(*,^(^

$,$

(,#(

@#,(%

,^%!

*=

n3' a

Ldf

$^

–@

–$$

����hDd

f!,#$

,**,

@)*

!,))

,$!,^)

#^)

,^#,!&

&%#

,$$,(!%

&$,@%,)#

!$^,(^

,^**

Page 34: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg#@

Joj:yfkg vr{ cg';"rL– %

qm=;+= ljj/0f o; jˆ{ ut jˆ{

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

-s_ ejg #,&&,*$^ @,(%,#^!-v_ ;jf/L ;fwg $,$#,%*# @,$^,)((-u_ sfof{no pks/0f !%,$),$^$ !#,@@,*)^-3_ cGo &,!@,@$( !,@@,)*#

%= ;+rf/ $#,^&,)#& #@,^^,!^@^= 5kfO{ tyf d;nGb %(,)),!&% #$,@(,(^%&= vr{ x'g] sfof{no ;fdfg !@,^(,*($ (,)!,@^&*= kl/jxg $),@),^&) #^,%#,$&*(= e|d0f vr{ -eQf ;d]t_

-s_ cfGtl/s !$,&%,)&) !%,!^,#^*-v_ a}b]lzs &,&&,@(@ ^,%*,*@!

!)= clestf{ tflnd *,@@) –!!= clestf{ cGo – –!@= aLdfz'Ns %,$!,%@( #,)#,$&&!#= ;'/Iff vr{ ^,)@,((^ @,$#,&@)!$= sfg"gL tyf k/fdz{ z'Ns $,(#,@&@ ^$,)^)!%= kq–klqsf tyf k':ts !,#@,(@! !,@$,@!(!^= lj1fkg tyf k|rf/–k|;f/ *%,&),*$! #),!),&%*!&= Jofkf/ k|j4{g – –!*= cltly ;Tsf/ tyf jflif{sf]T;j vr{ @#,$@,&^@ (,#(,!^(!(= rGbf tyf pkxf/ – #,)))@)= ;+rfns ;ldlt ;DaGwL vr{

-s_ a}7s eQf *,^&,))) ^,)!,)))-v_ cGo !,!%,)^* @,@&,*%^

@!= cGo ;ldlt / pk–;ldlt ;DaGwL vr{-s_ a}7s eQf ^,!),))) #,!),)))-v_ cGo !,)*,%#) @#,@)%

@@= ;fwf/0f ;ef ;DaGwL vr{ #,(),$$) @,$#,&&^@#= n]vfk/LIf0f ;DaGwL vr{

-s_ n]vfk/LIf0f z'Ns @,%),))) @,)),)))-v_ s/ n]vfk/LIf0f z'Ns $),))) $),)))-u_ lj:t[t n]vfk/LIf0f k|ltj]bg z'Ns #),))) #),)))-3_ cGo z'Ns @),))) $),)))-ª_ cfGtl/s n]vfk/LIf0f vr{ #,)),))) #,)),)))-r_ cGo vr{ #,(!,()& @,$&,)%%

@$= Aofh #(,((,*@% @@,^@,%(%@%= a}+s rfh{ #,^),(@^ @,!!,!*(@^= z'Ns tyf b:t'/ !$,&!,@#% *,$*,**)@&= ¥xf; s§L !,!!,@@,(#@ ($,%(,%!$@*= x'nfs l6s6 tyf s'l/o/ @#,$@,^#% !#,)@,)($@(= cGo -s_ ljljw vr{ !,#!,%&! !,%@,(*%

-v_ nufgL kf]6{kmf]lnof ;]jf z'Ns !,^%,))) –af“8kmf“8sf nflu hDdf !^,*^,^%,!&* !@,%),(%,#%@

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

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

Page 35: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg ##

sd{rf/L vr{ cg';"rL– %=!

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= 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 Hofnf tyf vr{ !,%%,*$,*&# **,*#,^!)!@= cGo ;'ljwf -ljbf jfkt vr{ tyf Joj:yf gf=n= sf]if_ !),$),%## !!,*@,&^(!#= cGo -sd{rf/Lx¿sf] vfhf afkt SoflG6gnfO{ e'QmfgL_ @@,@#,#$( !&,($,@##

��hDdf !),#^,@),(@* *,@&,^$,*^*

cfly{s jif{sf] cGTodf e'QmfgL x'g af“sL bfjL jfkt Joj:yf cg';"rL– ^

e'QmfgL x'g af“sLbfjL afkt

Joj:yf

rfn' cf=j=dfk/]sf] e'QmfgL x'g

af“sL bfjLqm=;+= aLdfsf] lsl;d

Ps cf=j= cl3k/]sf] e'QmfgL x'g

af“sL bfjL

b'O{ cf=j= cl3k/]sf] e'QmfgL x'g

af“sL bfjL

tLg cf=j= jf ;f]eGbf cl3 k/]sf]

e'QmfgL x'g af“sL bfjL

;[hgf ePsf] t/hfgsf/Ldf gcfPsf]

bfjL -cg'dflgt_

e'QmfgL x'g af“sLhDdf bfjL

e'QmfgL x'g af“sLhDdf bfjLdf

k'gaL{dfsf] lx:;f

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

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

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

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= 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] !*,)@,)&,)@! !*,!*,^$,&$^

$= 7]s]bf/ hf]lvd tyf OlGhgLol/¨ aLdfsf] cfo–Joo lx;faaf6 ;f/]sf] &!,$#,#*# *%,*#,(()

%= afnL tyf kz' aLdfsf] cfo–Joo lx;faaf6 ;f/]sf] -%(,!*,#@@_ -$,!&,!%@_

^= xjfO{ aLdfsf] cfo–Joo lx;faaf6 ;f/]sf] -#$,@$,%@$_ -!(,%&,@^)_

&= ljljw aLdfsf] cfo–Joo lx;faaf6 ;f/]sf] @,@#,^$,!^& #,%&,$&,#$*

*= n3' aLdfsf] cfo–Joo lx;faaf6 ;f/]sf] !,@%@ –

hDdf @$,#$,(%,#$! @$,%!,(!,@%@

Page 36: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg#$

ckn]vg vr{x¿ cg';"rL– (

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= k|f/lDes vr{x¿ – –

@= k"j{ ;+rfng vr{x¿ – –

#= k/ ;fl/Psf vr{x¿ – –

$= ckn]vg ul/Psf] nufgL lk|ldod (,#&% (,#&%

%= ckn]vg ul/Psf] shf{ – –

^= ckn]vg ul/Psf] cf;fdL – –

&= cGo ckn]vg – –

��hDdf (,#&% (,#&%

Joj:yf lkmtf{ cg';"rL– *

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= 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 !,%$,&(* !@,^!,%*$

z]o/ ;DaGwL vr{ cg';"rL– ( s

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= z]o/ lgisfzg vr{ &,@),^$( &,)(,!*&

@= z]o/ /lhi6«]zg vr{ – –

#= z]o/ ;"rLs/0f vr{ – –

$= nfef+z ljt/0f vr{ – –

%= z]o/ ;DaGwL cGo vr{ – –

��hDdf &,@),^$( &,)(,!*&

cGo vr{x¿ cg';"rL– !)

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= b08 hl/jfgf – –

@= ljnDa z'Ns hl/jfgf – (^,)&$

#= cGo -ljj/0f v'nfpg]_ – –

hDdf – (^,)&$

Page 37: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg #%

gf]S;fgLsf] nflu Joj:yf cg';"rL– !!

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= nufgLdf gf]S;fgLsf] nflu Joj:yf !,$*,)*,**@ –

@= shf{df gf]S;fgLsf] nflu Joj:yf – –

#= z+sf:kb cf;fdL Joj:yf – –

$= cGo Joj:yf -r]s df}Hbft_ *,@$,$$) –

hDdf !,%^,##,#@@ –

aLdf sf]if cg';"rL– !@

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

jif{sf] z'?df aLdfsf]if gfkmf–gf]S;fg lx;faaf6 ;f/]sf] jif{sf] cGTodf aLdfsf]if

!= clUg aLdf %,#(,(^,*#) $,*),)(,#!& (^,#^,#)# %(,*&,%!# ^,#^,##,!## %,#(,(^,*#)

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

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

$= OlGhgLol/¨ aLdf *$,&@,^!! %@,&),$(% @@,)!,^&) #@,)@,!!^ !,)^,&$,@*! *$,&@,^!!

%= afnL tyf kz' aLdf !@,@#,)%) !@,@#,)%) – – !@,@#,)%) !@,@#,)%)

^= xjfO{ aLdf – – – – – –

&= ljljw aLdf @,(@,(@,)^^ !,%(,%&,!)% ^*,(@,**^ !,##,#$,(^! #,^!,*$,(%@ @,(@,(@,)^^

*= n3' aLdf – – #*^ – #*^ –

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

Page 38: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg#^

-s_ z]o/ k"“hL cg';"rL– !#

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= 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/

��hDdf $$,*%,)#,*)) #&,#&,%#,!@)

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

;+:y

fks

;fwf/0fz]o/ ;+Vof :jfldTjsf] fi:jfldTjsf] fi

;fwf/0fz]o/ ;+Vof

z]o/wgLo; jˆ{ ut jˆ{

g]kfnL ;+ul7t ;+:yfx¿ – – – –g]kfnL gful/s @^,(!,)@# ^)=))∞ @@,$@,%!( ^)=))∞ljb]zL – – – –hDdf @^,(!,)@# ^)=))∞ @@,$@,%!( ^)=))∞;j{;fwf/0f !^,)%,!#) #%=&(∞ !$,@(,(&( #*=@^∞cGo -g]kfnL ;+ul7t ;+:yf_ !,**,**% $=@!∞ ^%,)## !=&$∞

s'n $$,*%,)#* !))=))∞ #&,#&,%#! !))=))∞

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

/sd ?=:jfldTjsf] fi/sd ?=:jfldTjsf] fiz]o/wgL

o; jˆ{ ut jˆ{qm=;+=

!= >L /fd nfn >]i7 ;+:yfks z]o/wgL !$=%!∞ ^,%),&^,()) !$=%!∞ %,$@,#),*))@= >L afn s[i0f >]i7 Æ *=#%∞ #,&$,$),#)) *=#%∞ #,!@,)),@))#= >L Zofd axfb'/ kf08] Æ ^=))∞ @,^(,!),@)) ^=))∞ @,@$,@%,!))$= >L k|e' s[i0f >]i7 Æ &=@)∞ #,@@,(@,#)) &=@)∞ @,^(,!),#))%= >L lbg]z nfn >]i7 Æ &=%)∞ #,#^,#&,&)) &=%)∞ @,*),#!,$))^= >L ;'/]z nfn >]i7 Æ &=%)∞ #,#^,#&,%)) &=%)∞ @,*),#!,#))&= >L ljho s[i0f >]i7 Æ $=*)∞ @,!%,@*,@)) $=*)∞ !,&(,$),@))*= >LdtL cld/ >]i7 Æ #=$*∞ !,%^,)),))) #=$*∞ !,#),)),)))(= >LdtL s'd'lbgL >]i7 ;j{;fwf/0f z]o/wgL !=!$∞ %!,)),*)) !=@(∞ $*,!^,^))!)= >L k|lj0f >]i7 Æ !=!*∞ %#,)$,*)) !=%^∞ %*,@!,*))

Page 39: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg #&

hu]8f tyf sf]if cg';"rL– !$

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= :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 !),%%,@),*#^ !!,$),$$,&&#

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

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= l8a]Gr/ ÷ a08 – –

@= a}+s – –

#= ljQLo ;+:yf – –

$= cGo -ljj/0f v'nfpg]_ – –

hDdf – –

dxf–ljklQ hu]8f cg';"rL– !%

o; jˆ{ ut jˆ{ ut jˆ{o; jˆ{ o; jˆ{ ut jˆ{

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

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

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

Page 40: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg#*

l:y/

;Dk

lQcg';

"rL–

!&

o; j

if{ 36

]sf]

hDdf

ut j

if{;Dd

o; j

if{laq

mL÷;d

fof]hg

hDdf

o; j

if{;Dd

sf]u

t jif

{ ;Dd

sf]

z'? d

f}Hbft

o; j

if{ yk

]sf]

k/n d

f]n¥x

f; s

§Lv

'b df

]n

qm=;

+=¥x

f; filj

j/0f

!=lk|m

xf]N8

hld

g–

*(,*

#,@@^

––

*(,*

#,@@^

––

––

*(,*

#,@@^

*(,*

#,@@^

hUuf

ljsf

;

@=sf

of{no

ejg

%%,*

$,%#

,@*!

––

%,*$,

%#,@*

!!,#

),$@

,%@*

@@,&)

,%#(

–!,%

#,!#,)

^&$,

#!,$

),@!

$$,

%$,!)

,&%#

#=kmlg{r/

tyf

lkmS;

r;{

@%!,)

%,^$,

$%$

&*,@(

,$!*

–!,*

#,(#,*

&@%#

,%),*

)%@$

,@(,$

()–

&&,*

),@(

%!,)

^,!#,%

&&%@

,!#,^$

*

$=sf

of{no

;fd

fg -k

+vf,

@%@%

,*^,!

^#!!

,$#,$

(@–

#&,@(

,^%%

!@,^#

,)%(

$,%%

,#()

–!&

,!*,$

$(@)

,!!,@)

^!#

,@#,!)

$

6]lnkmf]g

tyf

Po/

sl08

;g/

%=sD

Ko"6/

tyf

;"rg

f@%

!,#(,#(

,&&)

#),(%,%

*!–

!,&),#%

,#%!

&$,$

$,**

!@@

,*$,

!^)

–(&

,@(,)$!

&#,)^,#

!)^$

,($,

**(

;DaG

wL ;

6j]o

/

^=cb

[Zo ;

DklQ

-sDKo

"6/_

–*,

%%,^^

!!,%

(,!@

$–

!),!$

,&*%

^,((,()

#%#

,&%#

–&,%

#,^%^

@,^!,!

@(!,%

%,&%*

&=;j

f/L ;

fwg

@)!,^

%,@%,#

@$^%

,#^,@!

#!@

,(@,^

$^@,!

&,^*,

*(!

^*,!*

,@!&

@&,*

%,&@@

*,^(

,)&@

*&,#$

,*^&

!,#),#$

,)@$

(&,)&,!

)^

*=ln

hxf]N8

;Dk

lQ–

––

––

––

––

(=kfl6{z

g ty

f ljB

't h8

fg!%

!,@),#@

,@&&

*!,$

$%–

!,@!,!

#,&@@

^$,%(

,#@^

*,$#

,**!

–&#

,)#,@

)&$*

,!),%!

%%%

,&@,(%@

hDdf

!@,#(

,$),!%

^!,*

*,$%

,@&#

!@,(@,^$

^!$

,!$,(@,&*

#$,

!),&

*,&!

(!,!

!,@@,(#

%*,

^(,)&@

%,!#,#@

,%*@

(,)!

,^),@)

!*,

@*,^!,$

#^

!)=

lgdf

{0fflwg

k"“hLu

t vr

{–

––

––

––

––

s"n h

Ddf

!@,#(

,$),!%

^!,*

*,$%

,@&#

!@,(@,^$

^!$

,!$,(@,&*

#$,

!),&

*,&!

(!,!

!,@@,(#

%*,

^(,)&@

%,!#,#@

,%*@

(,)!

,^),@)

!*,

@*,^!,$

#^

ut j

if{sf] s

'n hD

df!!

,#^,^#

,$**

!,#^,)

*,*%

%##

,#@,!*

^!@

,#(,$

),!%

^#,$

),)#

,*#&

($,%(

,%!$

@#,*

$,^#

!$,

!),&*

,&@)

*,@*

,^!,$

#^

Page 41: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg #(

nufgL cg';"rL– !*

qm=;+= ljj/0f o; jˆ{ ut jˆ{

-s_ bL3{sfnLg 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 -cfsl:ds aLdf sf]if_ !!,@(,!!,&)) !!,@(,!!,&))��� hDdf @#,$),!#,^%$ !#,$!,(@,!$@

-v_ cNksfnLg 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]_ – –

hDdf !,!@,!^,@),)$% &^,^#,*#,%%%s'n nufgL !,#%,%^,##,^(( (),)%,&%,^(&

qmdzM

!= :6\of088{ rf6{8{ a}+s g]kfn ln= !,%#* lsQf z]o/ !$,@$,$$^ !,%#,*)) !$,@$,$$^ #%,@(,&!)@= nIdL a}+s ln= %,*!% lsQf z]o/ @),%*,(*) %,*!,%)) @),%*,(*) @@,^&,*%)#= s'df/L a}+s lnld6]8 #,$#@ lsQf z]o/ !!,@@,@^$ #,$#,@)) !@,#^,$&# !!,@@,@^$$= l;len a}+s lnld6]8 *,*!$ lsQf z]o/ @!,^*,@$$ *,*!,$)) @@,*@,#(! @!,^*,@$$%= d]uf a}+s lnld6]8 @@& lsQF z]o/ (,!(^ @@,&)) (,!(^ *^,($!^= Pg=Pd=aL= a}+s ln= $,$!$ lsQf z]o/ !#,%#,)@@ $,$!,$)) !#,%#,)@@ @$,@^,#$)&= ;]Gr'/L sdl;{on a}+s lnld6]8 %,^(! lsQf z]o/ !^,%),#() %,^(,!)) @@,!@,#^) !^,%),#()*= g]kfn P;=la=cfO{ a}+s lnld6]8 !,$** lsQf z]o/ !#,$#,*@@ !,$*,*)) !#,$#,*@@ !#,&^,$))(= ;flgdf a}+s ln= *,^#* lsQf z]o/ @*,)(,$%% *,^#,*)) @*,)(,$%% #&,@@,(&*!)= k|fOd sdl;{on a}+s lnld6]8 $,^^! lsQf z]o/ !(,^@,@*! $,^^,!)) @^,##,(#* !(,^@,@*!!!= l;4fy{ a}+s lnld6]8 !),#@( lsQf z]o/ %!,)$,!$) !),#@,()) ^#,@),(*# %!,)$,!$)!@= Pg=cfO{=l;= Pl;of a}+s lnld6]8 &,@$% lsQf z]o/ #@,@$,)@% &,@$,%)) $!,!(,%)) #@,@$,)@%!#= g]kfn OGe]i6d]G6 a}+s lnld6]8 #,(!( lsQf z]o/ @^,#&,$*& #,(!,()) ##,#$,*(@ @^,#&,$*&!$= l;l6hg OG6/g]zgn a}+s ln= %,)*# lsQf z]o/ @),$*,$$( %,)*,#)) @%,!^,)@* @),$*,$$(!%= Pg=l;=l;= a}+s lnld6]8 !,!#( lsQf z]o/ #,)@,#^^ !,!#,()) #,)@,#^^ *,&&,)#)!^= s[lif ljsf; a}+s lnld6]8 $,*!% lsQf z]o/ !$,(&,$^% $,*!,%)) !$,(&,$^% @),($,%@%!&= lxdfnig a}+s lnld6]8 %,)^) lsQf z]o/ $$,*#,!^) %,)^,))) $(,)$,#)) $$,*#,!^)!*= hgtf a}+s lnld6]8 !!,^&( lsQf z]o/ @@,#$,@)) !!,^&,()) @@,#$,@)) ##,!^,*#^!(= dfp06 dsfn' 8]enkd]06 a}+s ln= &( lsQf ^,()) &,()) ^,()) %#,!^&@)= ;fxf/f ljsf; a}+s ln= @#@ lsQf z]o/ !&,&)) @#,@)) !&,&)) !,)^,&@)@!= ;f+lu|nf 8]enkd]06 a}+s @,%!$ lsQf z]o/ $,*^,(!) @,%!,$)) $,*^,(!) (,*),$^)@@= s}nfz 8]enkd]06 a}+s %,@@@ lsQf z]o/ !@,!!,#@# %,@@,@)) !@,!!,#@# !&,)&,%($@#= ;femf ljsf; a}+s ln= #%$ lsQf z]o/ #%,$)) #%,$)) #%,$)) &&,%@^

z]o/df nufgL cg';"rL– !*=!

qm=;+= ljj/0f v'b /sd c+lst d"No k/n d"No ahf/ d"No

Page 42: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg$)

z]o/df nufgL cg';"rL– !*=!

qm=;+= ljj/0f v'b /sd c+lst d"No k/n d"No ahf/ d"No

@$= ;Ktsf]zL ljsf; a}+s ln= $(% lsQf z]o/ $&,))) $(,%)) $&,))) (*,)!)@%= l;Gw' ljsf; a}+s ln= @,#^^ lsQf z]o/ *,^%,(%^ @,#^,^)) !#,$!,$%* *,^%,(%^@^= u|Lg 8]enkd]06 a}+s ln= !)% lsQf z]o/ !),%)) !),%)) !),%)) ^%,*#%@&= dxfnIdL ljsf; a}+s ln= !,!&^ lsQf z]o/ #%,@)) !,!&,^)) #%,@)) @,^*,!@*@*= 6'l/hd 8]enkd]G6 a}+s ln= $,$%^ lsQf z]o/ (,%#,#)) $,$%,^)) (,%#,#)) !(,)@,&!@@(= ;]jf ljsf; a}+s ln= !),))) lsQf z]o/ @%,!),))) !),)),))) @%,!),))) #),(),)))#)= o"lgog kmfOgfG; ln= $&! lsQf z]o/ #%,$(( $&,!)) #%,$(( *@,*(^#!= ¿n/ dfOqmf] 8]enkd]06 ;]G6/ ln= #% lsQf z]o/ !@,#() #,%)) !@,#() @&,!@%#@= nIdL n3'ljQ ;+:yf ln= !) lsQf z]o/ (%^ !,))) (%^ !*,^!)##= ljho n3'ljQ ljQLo ;+:yf ln= @^ lsQf z]o/ @,#)) @,^)) @,#)) #%,^(*#$= dlxnf ;xofqf dfOqmf] kmfOgfG; ln= @$ lsQf @,))) @,$)) @,))) @&,*$)#%= d]/f] dfOqmf] kmfOgfG; ljQLo ;+:yf ln= $% lsQf z]o/ $,!)) $,%)) $,!)) ((,!*)#^= kmjf{8 sDo'lgl6 dfOqmf] kmfOgfG; ljQLo ;+:yf @^ lsQf z]o/ @,^)) @,^)) @,^)) *#,&$^#&= dfx'nL ;fd'bflos n3'ljQ ljQLo ;+:yf !) lsQf z]o/ !,))) !,))) !,))) !,)))#*= g]zgn dfOqmf]kmfOgfG; ljQLo ;+:yf !( lsQf z]o/ !,()) !,()) !,()) #@,%^^#(= cf/=P;=l8=l;= n3'ljQ ljQLo ;+:yf !^ lsQf z]o/ !,$)) !,^)) !,$)) $!,#))$)= :jb]zL n3'ljQ ljQLo ;+:yf !@ lsQf z]o/ !,@)) !,@)) !,@)) !,@))$!= k|fOd nfOkm OG:of]/]G; sDkgL ln= # lsQf z]o/ #,^)# #)) #,^)# &,^^%$@= g]kfn nfOkm OG:of]/]G; sDkgL ln= !,&#$ lsQf z]o/ #@,&$,!!( !,&#,$)) #@,&$,!!( #&,@$,^#@$#= lrlnd] hn ljB't sDkgL ln= @^,&$* lsQf z]o/ @,!#,^),)^^ @^,&$,*)) @,%%,(#,@%@ @,!#,^),)^^$$= hnljB't nufgL tyf ljsf; s+= ln= @@,##% lsQf z]o/ $#,((,((% @@,##,%)) %(,@*,@)$ $#,((,((%$%= ªfbL u|'k kfj/ lnld6]8 @() lsQf z]o/ @(,))) @(,))) @(,))) &^,@&)$^= c?0f sfa]nL kfj/ ln= @(% lsQf z]o/ @(,%)) @(,%)) @(,%)) !,@),^%%$&= l;ghL{ kfj/ 8]enkd]G6 ln= ^!^ lsQf z]o/ ^!,^)) ^!,^)) ^!,^)) !,$(,^**$*= o'gfO6]8 df]bL xfO8«f]kfj/ ln= ##& lsQf z]o/ ##,&)) ##,&)) ##,&)) !,!$,(!&$(= lbJoZj/L xfO8«f]kfj/ ln= !! lsQf z]o/ !,!)) !,!)) !,!)) @,$*^%)= gful/s nufgL sf]if !,)&,(*@ lsQf z]o/ $,@^,^)) !,)&,(*,@)) $,@^,^)) $!,*(,&),!^)%!= Unf]an cfOPdO{ ;Dd'gt of]hgf @,#&,#@* O{sfO @#,&#,@*) @#,&#,@*) @#,&#,@*) @$,!*,#&@%@= gljn OlSj6L km08 !,^*,(&$ O{sfO !^,*(,&$) !^,*(,&$) !^,*(,&$) !^,*(,&$)%#= Pg=Pd=la= xfOla|8 km08 Pn= ! &*,*&) O{sfO &,*#,(^* &,**,&)) &,**,&)) &,*#,(^*%$= Pg=cfO=la=Pn= k|ult km08 !,)@,&%$ O{sfO !),@&,%$) !),@&,%$) !),@&,%$) !),@&,%$)%%= nIdL OlSj6L km08 @,(@,$&* O{sfO @(,@$,&*) @(,@$,&*) @(,@$,&*) @(,@$,&*)%^= Pe/]i7 a}+s lnld6]8 *#^ lsQf z]o/ !!,^^,#@) *#,^)) !^,&),(!* !!,^^,#@)%&= g]kfn b'/;+rf/ s+= ln= @)) lsQf z]o/ !,#&,&*( @),))) !,#&,&*( !,&!,*))%*= Pg=la= a}+s lnld6]8 !,(#@ lsQf z]o/ %,^$,!$$ !,(#,@)) &,$$,!#) %,^$,!$$%(= :jfjnDag ljsf; a}+s ln= !,%)) lsQf z]o/ @!,!),%)) !,%),))) @(,(!,!&^ @!,!),%))^)= l8Kk|f]z n3'ljQ a}+s ln= @)) lsQf z]o/ @),))) @),))) @),))) #,)&,%#)^!= Plzog nfOkm OG:of]/]G; s+= ln= !*) lsQf z]o/ !,!),#%* !*,))) !,!),#%* @,%*,^^)^@= nfOkm OG:of]/]G; sDkgL ln= #*$ lsQf z]o/ &,&#,&^) #*,$)) !),)#,!$) &,&#,&^)^#= g]zgn nfOkm OG:of]/]G; s+= ln= @%) lsQf z]o/ $,@#,))) @%,))) %,)^,()) $,@#,)))^$= ;g\/fOh a}+s lnld6]8 &(# lsQf z]o/ @,!*,*^* &(,#)) #,@#,$&* @,!*,*^*^%= df5fk'R5«] a}+s lnld6]8 *@) lsQf z]o/ @,#&,*)) *@,))) #,%(,)(( @,#&,*))^^= d'lQmgfy ljsf; a}+s ln= #)) lsQf z]o/ !,&@,%)) #),))) @,((,^)* !,&@,%))

hDdf *,*),#@,%%^ #,&&,$^,^$) !),!^,^^,!^^ %!,&(,$@,!#%;+:yfks z]o/

^&= Pg=Pd=aL= a}+s ln= %),()( lsQf z]o/ $%,^!,))) %),(),()) $%,^!,))) !,#$,(),**%^*= g]kfn OGe]i6d]G6 a}+s ln= $,@@$ lsQf z]o/ @&,^),%&^ $,@@,$)) #@,(#,^&^ @&,^),%&^^(= gljn a}+s lnld6]8 @,@*% lsQf z]o/ @),!(,($) @,@*,%)) @^,^@,!!@ @),!(,($)

hDdf (#,$!,%!^ %&,$!,*)) !,)%,!^,&** !,*@,&!,$)!�����������s'n (,&#,&$,)&@ $,#$,**,$$) !!,@!,*@,(%$ %#,^@,!#,%#^

Page 43: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg $!

gub tyf a}+s df}Hbft cg';"rL– !(

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= gub df}Hbft #),%#,@^* !*,*#,$$!@= gub tyf r]s 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 #,)&,$(,*$# %,&*,$*,##(

cGo ;DklQ cg';"rL– @!

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= 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

s_ clu|d cfos/ *,&$,!^,)^& &,&%,*#,&&$v_ :yug s/ #&,@%,^!) –u_ gful/s nufgL sf]if– pkbfg÷labf Joj:yf #,(),%(,*() #,%(,)@,)!*

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

cGo shf{ cg';"rL– @)

qm=;+= ljj/0f o; jˆ{ ut jˆ{

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

��� s'n ((,**,$(% &@,($,#^)

Page 44: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg$@

rfn' bfloTj cg';"rL– @@

qm=;+= ljj/0f o; jˆ{ ut jˆ{

!= clestf{nfO{ lbg af“sL $*,$!,()^ $(,)%,^*(@= cGo aLdsnfO{ lbg af“sL %^,$#,@)% %!,!*,&^^#= k'gaL{dsnfO{ lbg af“sL *,&@,@&,*)# &,*!,$^,!!&$= cNksfnLg ;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 !,%$,)@,%#$ !,&),$),!*)!!= cfos/ ltg{ af“sL – –!@= ;]jf z'Ns ltg{ af“sL !,#$,**,@)( !,)),$!,^)#!#= sd{rf/LnfO{ lbg af“sL &,(*,!@^ ^,!!,@&*!$= ;+rfnsnfO{ lbg af“sL – –!%= e'QmfgL lbg af“sL nfef+z -l8le8]08_ – –!^= cGo

-s_ e'QmfgL ug{ af“sL vr{ #@,!!,(#) @(,**,$$(-v_ kf]6{kmf]lnof] lk|ldod P08 n; ljy8«on !),^*,&$,($! !$,%^,(#,&&#-u_ :yug s/ bfloTj – !),)^,%#*

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

c;dfKt hf]lvd Joj:yf cg';"rL– @#

qm=;+= ljj/0f o; jˆ{ ut jˆ{

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

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

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

^= xjfO{ aLdfsf] c;dfKt hf]lvd hu]8f ^%,!%! $^,%*@

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

*= n3' aLdfsf] c;dfKt hf]lvd hu]8f @,!() –s'n #&,$$,%*,!@@ @#,(*,#),@(@

Page 45: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg $#

ckn

]vg

jf ;

dfof]hg

x'g a

f“sL ljljw v

r{x¿

cg';

"rL–

@$

qm=;

+=lj

j/0f

o; j

ˆ{ut

jˆ{

!=ckn

]vg

ug{ a

f“sL k|f/lDe

s v

r{

––

@=ckn

]vg

ug{ a

f“sL k"j

{ ;+rfn

g vr{

––

#=ckn

]vg

ug{ a

f“sL nuf

gLdf lk|ld

od!%

,%((

@$,(&%

$=

ckn

]vg

ug{ a

f“sL :y

ug u

l/Ps

f vr{

––

%=cGo

-ljj/

0f v

'nfp

g]_–

��hDd

f!%

,%((

@$,(

&%

cGo

Joj

:yf

cg';

"rL–

@#…sÚ

jif{s

f] cGt

df s

fod

/x]s

f] Jo

j:yf

rfn

' cf=j

=df ckn

]vg÷

e'Qmfg

L ul

/Ps

f] Jo

j:yf

ut j

ˆ{o;

jˆ{

ut j

ˆ{o;

jˆ{

o; j

ˆ{ut

jˆ{

ut j

ˆ{ut

jˆ{

o; j

ˆ{qm=;

+=lj

j/0f

rfn

' cf=j

=df yk

ul/P

sf]

Joj:

yf

jif{s

f] z'?

df Joj

:yf

rfn

' cf=j

= df

lkm

tf{

ul/P

sf] Jo

j:yf

o; j

ˆ{

!=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

fjf;

tyf

cGo

;'ljwf

Joj:

yf–

––

––

––

––

3= s

d{rf/L

af]g

; Jo

j:yf

@,^$,

!$,!$

$!,%

*,@$

,@#%

@,@@,*

@,)!$

@,^$,

!$,!$

$@,^

$,!$

,!$%

!,%*,

@$,@#

%–

–@,@

@,*@,)

!#@,^

$,!$

,!$$

ª= c

Go–

––

––

––

––

*=cG

o Jo

j:yf

-ljj

/0f v

'nfpg

]_–

––

––

––

––

hDdf

!$,&

$,%^

,#(*

&,&!

,%*,

^(^

!!,*

%,$^

,%(%

!!,&

$,((

,#%(!!,!@

,&&,

$@&

$,%(

,$),)&

#!,%

$,&(

*!@

,^!,%

*$!%

,$%,&)

,&^*

!$,&

$,%^

,#((

Page 46: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg$$

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

;fdfGo kl/roM

-s_ lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ ln= g]kfndf :yflkt ;Lldt bfloTj ePsf] sDkgL xf] . o; sDkgLsf] k|wfg sfof{no gf/fo0frf}/,gS;fn, sf7df8f}+df /x]sf] 5 . o; sDkgL g]kfn lwtf]kq ljlgdo ahf/ ln= df ;"lrs[t ePsf] tyf aLdf ;ldltaf6 aLdf P]g,@)$( sf] bkmf !) sf] pkbkmf # tyf aLdf lgodfjnL, @)$( sf] lgod * sf] pklgod -!_ adf]lhd ldlt @)%! ;fn j}zfv *ut] aLdssf] k|df0f–kq k|fKt u/L @)%! j}zfv @( ut]b]lv aLdf Joj;fo ;+rfng ul//x]sf] 5 .lk|ldo/ OG:of]/]G; sDkgL -g]kfn_ ln= sf] rfn' cf=j= @)&#.&$ ;Dddf g]kfn clw/fHoe/ #& j6f zfvf sfof{no dfkm{t aLdf;]jf lbb} cfPsf] 5 .

-v_ ;+rfns ;ldltaf6 ljQLo ljj/0f :jLs[tMcfly{s jif{ @)&# >fj0f ! ut]b]lv @)&$ cfiff9 #! ut];Ddsf] ;+nUg ljQLo ljj/0fx¿ o; sDkgLsf] ;+rfns ;ldltsf] ldlt@)&$÷)(÷@$ ut] a}7sn] kfl/t u/]sf] 5 .

-u_ ljQLo ljj/0f tof/ kfg]{ pQ/bfloTj MsDkgLsf] lgDg adf]lhdsf] ljQLo ljj/0f tof/ kfg]{ pQ/bfloTj Joj:yfkgdf lglxt /x]sf] 5 .s_ sDkgLsf] ljQLo l:yltsf] ;"rgf v'n:t kfl/Psf] æjf;nftÆv_ sDkgLn] u/]sf] ljQLo sfo{ ;Dkfbg v'nfPsf] ægfkmf–gf]S;fg lx;faÆ tyf æcfo–Joo lx;faÆu_ gub tyf gub ;dfg tTj ;[hgf ug{df sDkgLsf] Ifdtf v'nfOPsf] ægub k|jfx ljj/0fÆ3_ sDkgLsf] h]yfdf ePsf] kl/jt{gsf] ;"rgf k|bfg ug]{ O{SjL6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f tyf sDkgLsf] k|d'v n]vf gLlt

tyf cGo ;fGble{s a'“bfx¿ ;dfj]z ePsf] l6Kk0fL .!= ljQLo ljj/0f tof/Lsf cfwf/x¿M

!=! o; sDkgLn] ljQLo ljj/0f aLdf P]g, @)$(, aLdf lgodfjnL, @)$( tyf aLdf ;ldltaf6 hf/L ePsf] lghL{jg aLdf Joj;foug]{ aLdssf] ljQLo ljj/0f ;DaGwL lgb]{lzsf, k|rlnt sfg"g, sDkgL P]g, @)^# tyf n]vfsf] ;j{dfGo :jLsfo{ n]vf l;4fGt(GAAP) sf] clwgdf /xL tof/ kfl/Psf] 5 .g]kfn rf6{8 PsfpG6]G6 ;+:yfsf] lgb]{zg adf]lhd ;Dk"0f{ aLdf sDkgLx¿n] cf=j= @)&#.&$ b]lv clgjfo{ ¿kdf g]kfn ljQLok|ltj]bgdfg cg'¿k ljQLo ljj/0f tof/ ug'{kg]{ eP tfklg o; ljQLo ljj/0f tof/ ubf{ g]kfn ljQLo k|ltj]bgdfgsf] k"0f{kl/kfngf ul/Psf] 5}g .ljQLo ljj/0fdf b]vfOPsf ;DklQ, bfloTj, cfDbfgL, vr{nfO{ g]kfnL ?k}+of -g]=?=_ df k|:t't ul/Psf 5g\ eg] ljj/0fx¿P]ltxfl;s nfutsf] cfwf/df tof/ ul/Psf 5g\ .ljQLo ljj/0f tof/ kfbf{ s]xL n]vfhGo sf/f]af/ cg'dfg ug'{kg]{ tyf n]vf gLltx¿ nfu" ug]{ qmddf Joj:yfkg kIfn] :jljj]ssf]klg k|of]u ul/Psf] 5 .

!=@ ljQLo ljj/0fx¿ P]ltxfl;s nfutsf] cjwf/0ff cg'¿k tof/ kfl/Psf 5g\ . ljQLo ljj/0fx¿ cljl5Gg lgsfo (Going Concern)

sf] cfwf/df tof/ kfl/Psf 5g\ .k|d'v n]vf gLltx¿MljQLo ljj/0Fx¿ tof/ kfbf{ cfwf/ dflgPsf n]vf gLltx¿ lgDg adf]lhd pNn]v ul/Psf 5g\ . cGoyf n]lvPsf]df afx]s oLgLltx¿sf] kfngf lg/Gt/ ¿kdf ul/Psf] 5 .

@= l:y/ ;DklQ n]vf°g gLltM@=! l:y/ ;DklQx¿ P]ltxfl;s nfut cjwf/0ff (Historical Cost Concept) sf] cfwf/df b]vfOPsf] 5 . sDkgLn] n]vfÍg u/]sf]

;DklQ g]kfn n]vfdfg cg';f/ n]vfÍg ul/Psf] 5 . ;DklQ k|fKt ug{sf nflu ul/Psf vr{ ;d]t ;dfj]z u/L l:y/ ;DklQk"“hLs/0f ug]{ ul/Psf] 5 .

#= ¥xf; s§L gLltM#=! cfos/ P]g, @)%* sf] cg';"rL @ adf]lhdsf ¥xf; b/n] 36\bf] ¥xf; s§L k|0ffnL (Diminishing Balance Method) cg';f/ lgDg

adf]lhd tf]lsPsf] b/df ¥xf; s§L ug]{ ul/Psf 5g\M

!= ejg, :6«Sr/ tyf :yfoL k|s[ltsf o:t} cGo agf}6x¿ %∞@= kmlg{r/, lkmS:r/ @%∞#= sfof{no pks/0f @%∞$= sDKo"6/, tYofÍ s]nfpg] pks/0f @%∞%= ;jf/L ;fwg @)∞^= kf6L{zg, ljB't h8fg tyf cGo !%∞&= cGo ;DklQ -sDKo"6/ ;6j]o/_ kf“r jif{df ;db/

qm=;+= ;DklQ k|ltzt

#=@ sDkgLn] n]vfÍg u/]sf] ¥xf; s§L g]kfn n]vfdfg cg'¿k 5}g .

Page 47: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg

$= k"“hLs[t gul/g] ;DklQx¿ ;DaGwL n]vf°g gLltM;fdGotofM Ps jif{eGbf sd cfo' ePsf tyf k|lt OsfO{ d"No ¿= $,)))÷– -¿= rf/ xhf/ dfq_ eGbf sd ePsf pkef]Uo;fdfgx¿nfO{ vl/b ePsf] jif{df g} vr{ n]Vg] ul/Psf] 5 .

%= cfos/ Joj:yf gLltM%=! rfn' s/M

cfos/ P]g, @)%* adf]lhd s'n cfodf s/d'Qm cfo s§f u/L ¿= &,!^,(&,!*%.– -¿= ;ft s/f]8 ;f]x| nfv ;GtfgAa] xhf/Ps ;o krf;L dfq_ rfn' cf=j=sf] nflu cfos/ Joj:yf ul/Psf] 5 .

%=@ :yug s/MljQLo ljj/0f cg';f/sf] ;DklQ tyf bfloTjsf] /sd tyf s/sf] cfwf/aLr km/s eO{ >[hgf x'g] c:yfoL cGt/ (Temporary

Difference) sf] sf/0fn] eljiodf >[hgf x'g] s/ bfloTj tyf ;DklQsf] nfut /fVg] p2]Zo cg'¿k :yug s/sf] n]vfÍg ul/Psf]5 .:yug s/ ;DklQ tyf bfloTj n]vfÍg ug{sf nflu h'g cfo jif{df c:yfoL cGt/ ;dfof]hg x'g ;S5 ;f]xL jif{sf] k|rlntcfos/ b/ adf]lhd u0fgf ul/Psf] 5 ;f]xL b/ eljiodf klg sfod /xg] cg'dfg ul/Psf] 5 .eljiodf kof{Kt s/ of]Uo cfDbfgL sfod eO{ >[hgf x'g] s/ bfloTjnfO{ ;dfof]hg u/L jf;nftdf kg{ ;Sg] c;/nfO{ Go"gMug]{ p2]Zon] :yug s/ ;DklQ n]vfÍg ul/Psf] 5 .

^= nufgL n]vf°g gLltM^=! sDkgLn] nufgLsf] n]vfÍg aLdf ;ldltsf] nufgL lgb]{lzsfsf] clwgdf /xL lgDg adf]lhd nufgL ug]{ u/]sf] 5 .

^=@ ;/sf/L jrtkq÷C0fkqdf ul/Psf] nufgLnfO{ clÍt d"No tyf k/n d"NodWo] h'g 36L x'G5 ;f]xL d"Nodf n]vfÍg ug]{ gLltcjnDag ul/Psf] 5 . nufgLsf] k/n d"No c+lst d"NoeGbf a9L ePsf]df o;/L a9L e'QmfgL ePsf] /sdnfO{ nufgLsf] cjlwleq ;dfg'kflts /sdn] ckn]vg ug]{ gLlt /x]sf] 5 . o:tf] /sdnfO{ cg';"rL @$ df hgfpg] u/]sf] 5 .

^=# a}+s Pj+ ljQLo ;+:yfsf] d'2tL lgIf]kdf nufgL ePsf /sdx¿nfO{ k/n d"Nodf n]vfÍg ug]{ gLlt /x]sf] 5 . o;/L nufgLu/]sf] /sdsf] Dofb ;dfKt eO{ tTsfn /sd lkmtf{ k|fKt gePsf tyf g]kfn /fi6« a}+saf6 ;+s6u|:t 3f]if0ff ePsf a}+s tyfljQLo ;+:yfx¿df ePsf nufgLnfO{ ;f]xL zLif{sdf n]vfÍg ug]{ gLlt lnPsf] 5 . o;/L ;+s6u|:t 3f]if0ff ePsf a}+s tyfljQLo ;+:yfaf6 n]vfk/LIf0f k|ltj]bg ldlt;Dd lkmtf{ ePsf /sdnfO{ s§f u/L af“sL /sdnfO{ z+sf:kb cf;fdL Joj:yfcg';"rL !! df hgfpg] gLlt cjnDag u/]sf] 5 .

^=$ klAns lnld6]8 sDkgLx¿sf] z]o/df nufgL ubf{ k/n d"No jf ahf/ d"Nodf h'g 36L x'G5 ;f]xL d"Nodf b]vfpg] ul/Psf]tyf k/n d"NoeGbf ahf/ d"No sd ePsf] cj:yfdf sd ePsf] /sd olsg u/L nufgLdf gf]S;fgsf] nflu Joj:yf zLif{scGtu{t Joj:yf ug]{ gLlt cjnDag ul/Psf] 5 .

^=% af]g; z]o/ k|fKt ePsf] tyf nfef+z k"“hLs[t ul/Psf] /sdnfO{ cfDbfgL hgfpg] ul/Psf] 5}g tyf af]g; z]o/ ;+VofnfO{dfq pNn]v u/L k/n d"No oyfjt} sfod /fVg] ul/Psf] 5 .

&= ;6xL 36a9 ;dfof]hg gLltMljb]zL d'b|fdf a}+sdf /x]sf] df}HbftnfO{ cfiff9 d;fGtdf g]kfn /fi6« a}+saf6 hf/L ljb]zL d'b|f ljlgdo b/sf] vl/b d"Nodf n]vfÍgu/L ljlgdo b/ kl/jt{gaf6 ePsf] /sd gfkmf÷gf]S;fg b]vfpg] gLlt cjnDag ul/Psf] 5 .

*= aLdfz'Ns cfDbfgL n]vf°g gLltM*=! aLdfz'Ns cfDbfgL aLdf P]g, @)$(, aLdf ;ldltsf] lgb]{zg adf]lhd gub k|flKtsf] cfwf/df aF“Wg] gLlt lnPsf] 5, h'g

g]kfn n]vfdfg adf]lhd 5}g . t/ aLdfz'Ns cfDbfgL gub k|fKt ldlteGbf aLdf hf]lvd z'¿ ldlt kl5 ePdf kl5Nnf] ldltdfz'Ns cfDbfgL af“Wg] gLlt lnOPsf] 5 .k'gaL{df :jLsf/ u/] afkt k|fKt x'g] aLdfz'Ns cfDbfgLsf] n]vfÍg k|f]befjL (Accural) cfwf/df ul/Psf] 5 .aLdfz'Ns Ps aif{eGbf a9L cjlwsf] nflu Psd'i6 k|fKt ePdf aLdf cjlwsf] klxnf] jif{df x'g cfpg] aLdfz'Ns cfDbfgLaF“wL aF“sL /x]sf] /sd 5'§} w/F}6L vftfdf /flvPsf] 5 .w/f}6L vftfdf /flvPsf] /sdaf6 kl5Nnf jif{x¿df aLdf cjlwsf] ;dfg'kflts ¿kdf aLdfz'Ns cfDbfgL aFWg] gLlt /x]sf]5 . t/ OlGhlgol/¨ aLdfsf] xsdf o:tf] aLdfz'NsnfO{ k|fKt ePsf] jif{ n]vfÍg ug]{ u/]sf] 5 .

(= k'gaL{df sldzg n]vf°g gLltM(=! k'gaL{sdaf6 k|fKt sldzgnfO{ gub k|flKt jf k'gaL{dssf] ;dy{g k|fKt ePsf] cfwf/df cfDbfgL n]vfÍg ug]{ gLlt cjnDag

ul/Psf] 5 . Profit commission nfO{ k'gaL{df sDkgL;+u ePsf] ;Demf}tf cg';f/ lgwf{/0f ul/Psf] jif{ gub k|flKt jf k'gaL{dfsDkgLaf6 ;dy{g k|fKtsf] cfwf/df cfDbfgL n]vfÍg ul/Psf] 5 .

$%

Page 48: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg

!)= cGo cfo n]vf°g tyf af“8kmf“6 gLltM!)=! aLdfz'Ns tfy k|ToIf cfDbfgL afx]ssf cfDbfgLx¿, nufgLaf6 k|fKt Aofh, nfef+z, shf{af6 k|fKt Aofh, ;6xL gfkmf tyf

ljljw cfDbfgL OToflb aLdf ;ldltsf] lgb]{zg adf]lhd cg';"rL @ df hgfO{ k|To]s lsl;dsf] aLdfsf] cfo–Joo lx;fa tyfgfkmf–gf]S;fg lx;fasf] ef/sf] cfwf/df af“8kmf“8 ug]{ gLlt /x]sf] 5 .

!)=@ z]o/ nufgLaf6 k|fKt x'g] gub nfef+z ;f] nfef+z k|fKt x'g] clwsf/ :yflkt ePkl5 n]vfÍg ul/G5 . gub nfef+z clGtd¿kdf s/ s§L eO{ e'QmfgL k|fKt x'g] ePsf]n] gub nfef+znfO{ ;|f]tdf s/ s§L ul/P kZrft\ aF“sL /x]sf] /sdsf cfwf/dfn]vfÍg ul/Psf] 5 .af]g; z]o/ n]vfÍg eO{ ;f] k|fKt x'g] clwsf/ :yflkt eP tfklg cfo cfh{g :j¿k n]vfÍg ul/b}g .

!)=# l:y/ ;DklQsf] lg;u{÷ckn]vg u/]sf] sf/0f ePsf] nfe tyf xfgLnfO{ ;f] ckn]vg u/]s} ;dodf gfkmf jf gf]S;fgdf n]vfÍgul/G5 . nfe tyf xfgLsf] u0fgf ;f] ;DklQsf] lg;u{af6 k|fKt v'b /sd tyf lstfaL d"No aLrsf] leGgtfnfO{ lnO{ n]vfÍgul/G5 .

!!= shf{ n]vf°g gLltMsDkgLn] sd{rf/Lx¿nfO{ afx]s cGo shf{ k|bfg ug]{ u/]sf] 5}g . sd{rf/Lx¿nfO{ shf{ pknAw u/fp“bf ;]jf cjlwsf] cfwf/dfa9Ldf Ps jif{sf] z'¿sf] tna a/fa/ /sd a9Ldf k“fr jif{ leq s§f x'g] u/L sDkgLn] nufgLaf6 k|fKt ug]{ Go"gtd Aofh b/dfshf{ k|bfg ug]{ gLlt cjnDag u/]sf] 5 .

!@= Joj:yfkg vr{ af“8kmf“6 gLltMsDkgLn] s'n Joj:yfkg vr{sf] !) k|ltzt /sd gfkmf–gf]S;fg lx;fadf n]vfÍg u/]sf] tyf af“sL /x]sf] () k|ltzt /sdnfO{k|To]s lsl;dsf] k|ToIf aLdfz'Ns /sddf clestf{ sldzg s§f u/L x'g cfpg] /sdnfO{ aLdf Joj;fosf] ef/ dfgL ;dfg'kflts¿kn] af“8kmf“6 u/L cfo–Joo lx;fadf hgfpg] u/]sf] 5 .

!#= aLdf bfaL e'QmfgL vr{ n]vf°g gLltMsDkgLn] bfjLsf] vr{ n]vfÍg ubf{ aLdfn]v adf]lhd e'QmfgL ug'{kg]{ /sd tyf ;f] bfjL km5\of}{6sf] nflu cfjZos k/fdz{ tyfcg';Gwfg vr{ ;dfj]z u/L n]vfÍg ug]{ gLlt cjnDag u/]sf] 5 . sDkgLsf] sd{rf/Lx¿sf] kfl/>lds tyf cGo vr{ /sd ;dfj]zul/Psf] 5}g . clu|d bfjL e'QmfgLsf] xsdf ljut jif{x¿df h:t} clu|d e'QmfgL /sdnfO{ bfjL vr{ n]vL af“sL /x]sf] /sdnfO{dfq bfjL afkt bfloTj cGtu{t b]vfOPsf] 5 .

!$= aLdf bfaL afkt bfloTj Joj:yf n]vf°g gLltM

!$=! aLdf bfjL afkt bfloTj Joj:yf ubf{ aLldtaf6 k|fKt bfjLsf] ;"rgf, lan ekf{O{, sf]6]zg tyf ;e]{o/nfO{ lgo'Qm u/]sf]df;e]{o/af6 k|fKt k|ltj]bg tyf k|ltj]bg k|fKt gePsf bfjLx¿sf] nflu ;DalGwt ;e]{o/x¿;+u 5nkmn u/L bfjL afkt bfloTjolsg u/L Joj:yf ug]{ u/]sf] 5 .

!$=@ >[hgf ePsf] t/ hfgsf/Ldf gcfPsf] (Incurred but not reported) aLdf bfjL afkt rfn' cf=j=sf] k|ltj]bg ldlt;Dd o:tfs'g} bfjL hfgsf/L k|fKt gePsf] x'gfn] ;f] afkt rfn' cf=j=df /sd Joj:yf ul/Psf] 5}g .

!$=# aLdf lgodfjnL, @)$( sf] lgod !% sf] pk–lgod -3_ adf]lhd aLdf bfjL e'QmfgL afkt v'b bfloTj /sdsf] Ps ;okG„ k|ltzt /sd Joj:yf u/L cg';"rL ^ df b]vfpg] u/]sf] 5 .

!%= v'b gfkmf af“8kmf“6 gLltMgfkmf–gf]S;fg lx;faaf6 cfPsf] v'b gfkmfaf6 :yug s/ (Deferred Tax) afkt /sd ;dfof]hg u/L af“sL /x]sf] /sdsf] %) k|ltzt/sd aLdf ;ldltsf] lgb]{zg adf]lhd k|To]s lsl;dsf] aLdf sf]ifdf cfo–Joo lx;faaf6 cfPsf] artsf] cg'kftdf / gf]S;fgePdf ;f] sf]ifdf z"Go /sd /fvL af“8kmf“6 ul/Psf] 5 . af“sL /x]sf] %) k|ltzt /sd af“8kmf“6sf] nflu pknAw /sd gfkmf–gf]S;fglx;fadf b]vfOPsf] 5 .

!^= sd{rf/Lsf] pkbfg, ljbf tyf cGo ;'ljwf afkt Joj:yf gLltM!^=! sDkgLn] sd{rf/LnfO{ ljlgodfjnL adf]lhd e'QmfgL ug'{kg]{ pkbfgsf] nflu gful/s nufgL sf]if;+u pkbfg sf]if of]hgf

;+rfng ;DaGwL ;Demf}tf u/L ;f] sf]ifdf pkbfg afkt /sd 5'§} hDdf ug]{ gLlt cjnDag u/]sf] 5 . ;fy}, sDkgLdf :yfoL;]jfdf sfo{/t t/ kf“r jif{ gk'u]sf sd{rf/Lx¿sf] xsdf klg ;dfg'kflts lx;fan] pkbfgsf] Joj:yf ul/Psf] 5 .

!^=@ sd{rf/Lsf] ljbf tyf cGo ;'ljwf afkt sDkgLn] u/]sf] vr{nfO{ k|f]befjL cfwf/df n]vfÍg ul/Psf] 5 . sDkgLn] sd{rf/Lx¿nfO{jflif{s ¿kdf 3/ ljbf #) lbg tyf la/fdL ljbf #) lbg ;+lrt u/L af“sL /x]sf] ljbf afkt kfl/>lds k|To]s cfly{s jif{dfe'QmfgL ug]{ gLlt /x]sf] 5 . ;fy} o;/L Joj:yf ug'{kg]{ ljbf afktsf] kfl/>lds /sd gful/s nufgL sf]ifdf hDdf ug]{gLlt /x]sf] 5 .

!^=# sd{rf/Lx¿nfO{ cf}ifwf]krf/ vr{ afkt Ps dlxgfsf] tna a/fa/ /sd pknAw u/fpg] u/]sf] 5 .

$^

Page 49: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg $&

!&= z+sf:kb cf;fdL Joj:yf gLltMz+sf:kb cf;fdLnfO{ zt k|ltzt Joj:yf u/L gfkmf–gf]S;fg lx;fa Aoj:yf ug]{ gLlt cjnDag u/]sf] 5 . o;/L Aoj:yf u/]sf]/sd k|fKt ePsf] cfly{s jif{df cfDbfgL n]vfÍg ug]{ gLlt /x]sf] 5 .

!*= ckn]vg vr{ n]vf°g gLltMnufgLsf] c+lst d"No eGbf k/n d"No a9L ePsf] cj:yfdf To:tf] a9L /sdnfO{ nufgLsf] cjlw leq ;dfg'kflts b/n] ckn]vgug]{ gLlt /x]sf] 5 .

!(= cGo gLltx¿M

!(=! c;dfKt hf]lvd hu]8fM

aLdf lgodfjnL, @)$( sf] lgod !%-v_ adf]lhd ;a} aLdf Aoj;fosf] v'b aLdfz'Nssf] %) k|ltzt /sd c;dfKt hf]lvdhu]8fdf b]vfOPsf] 5 . o;/L Joj:yf u/]sf] c;dfKt hf]lvd hu]8fnfO{ cfufdL jif{ cfDbfgLdf hgfpg] gLlt /x]sf] 5 .

;fd'lb|s aLdfsf] xsdf ljut tLg cfo jif{;Ddsf] c;dfKt hf]lvd hu]8fnfO{ Joj:yf u/L tLg cfo jif{eGbf cl3sf] c;dfKthf]lvd hu]8fnfO{ cfDbfgL hgfpg] gLlt /x]sf] 5 .

!(=@ dxfljklQ sf]ifM

aLdf ;ldltsf] lgb]{zg adf]lhd af“8kmf“6sf nflu pknJw gfkmfsf] /sdsf] !)∞ n] x'g] ¿= &&,)@,&(( hu]8f sf]if afktJoj:yf u/]sf] 5 . dxfljklQsf] nflu 5'§} k"gaL{df hf]lvd ;'/If0f ug]{ gLlt ;d]t cjnDag ug]{ u/]sf] 5 .

!(=# aLdf sf]ifM

aLdf ;ldltaf6 hf/L lgb]{zg adf]lhd k|To]s aLdfsf] nflu 5'§f5'§} aLdf sf]if /fVg'kg]{ k|Fjwfg 5 . gfkmf–gf]S;fgaf6 cfPsf]v'b gfkmfaf6 k/ ;fl/Psf] s/ afktsf] /sd ;dfof]hg x'g] /sdsf] %) k|ltzt /sdnfO{ k|To]s aLdfsf] d'gfkmfsf] ef/adf]lhd af“8kmf“8 ug]{ gLlt /x]sf] 5 .

!(=$ Joj:yfx¿M

Joj:yfx¿ clglZrt ;do tyf clglZrt /sdsf bfloTjx¿ x'g\ . o;nfO{ bfloTjsf] ¿kdf Tolta]nf n]vfÍg ul/G5 hasDkgLsf] ljutsf 36gfqmdaf6 bfloTjsf] -sfg'gL jf ;+/rgfTds_ cj:yf pTkGg x'G5 / tL bfloTjsf] lg;u{sf jvt cfly{snfe x'g] ;|f]t aflxl/g] ;Defjgf /x]sf] x'G5 . To:tf bfloTjnfO{ ljZj;gLo tj/af6 u0fgf ug{ ;lsg] cj:yf /xg] 5 .Joj:yfsf] u0fgf÷cg'dfg ubf{ xfnsf] cj:yf, ljutsf cEof; / :jLs[t gLltx¿nfO{ Wofgdf /flvG5 . cToGt} sd cj:yfdf,ljZj;gLo u0fgf ug{ g;lsPsf bfloTjx¿sf] n]vfÍg ul/b}g . To:tf bfloTjx¿nfO{ ;Defljt bfloTjsf ¿kdf k|:t'tul/G5 .

;Dej eP;Dd ljutsf] pkof]u ljj/0fsf] cfwf/df cg'dfg u/L /sd Joj:yf ug]{ ul/Psf] 5 / s'g} vr{ Joj:yf u/]sf]/sd eGbf 36La9L ePdf Joj:yf ;dfof]hg ul/Psf] 5 .

Page 50: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg$*

ljQLo ljj/0f;+u ;DalGwt n]vf ;DaGwL l6Kk0fLx¿ cg';"rL– @^

!= ;Defljt bfloTjx¿M

c_ sDkgLsf] xfn;Dd r'Qmf x'g af“sL nufgL /sd 5}g .cf_ sDkgLn] k|Tofe"lt k|lta4tf (Underwriting Commitment) u/]sf] 5}g .O_ aLdfn]v cGtu{teGbf afx]saf6 sDkgL pk/ s'g} bfjL k/]sf] 5}g .O{_ sDkgLn] cfgf] tkm{af6 s;}nfO{ s'g} Uof/]06L lbOPsf] 5}g .p_ rfn' cf=j= df sDkgLsf] cGo ;Defljt bfloTj ;[hgf ePsf] 5}g .

@= e'QmfgL ug{ af“sL bfjL afkt bfloTj d"NofÍg ubf{ sDkgLsf] k|d'v n]vf gLltdf -cg';"rL @% sf] a'“bf g+= !$_ df pNn]v u/] adf]lhdug]{ u/]sf] 5 .

#= sDkgLsf] ;DklQdf xfn;Dd s'g} ;Lldttf tyf ljjfbx¿ cfPsf] 5}g .$= shf{, nufgL tyf l:y/ ;DklQsf] nflu s'g} k|lta4tf ul/Psf] 5}g .

%= nufgL;+u ;DalGwt vl/b laqmL ;Demf}tfx¿Mc_ vl/b ul/Psf] ;Dk"0f{ ;DklQsf] :jfldTj k|fKt ePsf] 5 .cf_ xfn;Dd laqmL ul/Psf ;Dk"0f{ ;DklQsf] e'QmfgL k|fKt ePsf] 5 .

^= o; jif{;Dd nufgL tyf laqmL÷lkmtf{ lnPsf] ljj/0fx¿ lgDg adf]lhd k]z ul/Psf] 5 .

&= a}+s tyf ljQLo ;+:yfdf /x]sf] sDkgLsf] ;Dk"0f{ vftfsf] df}Hbft ;dy{g k|fKt eO{ sDkgLsf] vftfdf b]vfOPsf] /sd;+u lx;faldnfg ePsf] 5 .

*= s]xL aLds÷k'gaL{ds;+u afx]s lng' lbg' af“sL lx;fa ;DalGwt aLds÷k'gaL{ds;+u ;dy{g lng] tyf lx;fa ldnfg sfo{ cBfjlwsug]{ u/]sf] 5 .

(= nufgL lgb]{zgsf] kfngfM(=! sDkgLn] u/]sf] nufgL ;DaGwdf g]kfn ;/sf/ / ;/sf/sf] hdfgt k|fKt ;]So"l/6Ldf aLdf ;ldltsf] lgb]{zg cg'¿k nufgL

sd ePsf] 5 . o;/L tf]lsPsf] ;LdfeGbf sd /sdnfO{ jfl0fHo a}+ssf] d'2tL vftfdf nufgL ul/Psf] 5 .

!)= aLdssf] ;+rfns jf ;+rfns;+u ;DalGwt JolQm jf ;+:yf;+u ePsf] sf/f]af/sf] ljj/0fM!)=! rfn' cf=j= @)&#.&$ df sDkgLsf] ;+rfns jf ;+rfns;+u ;DalGwt JolQm jf ;+:yf;+u s'g} sf/f]af/ ePsf] 5}g .!)=@ ;+rfns ;ldltsf ;b:ox¿nfO{ cf=j= @)&#.&$ df e'QmfgL ul/Psf] /sd / vr{sf] ljj/0f lgDg adf]lhd /x]sf] 5 .

!= nufgL ul/Psf] / nufgL lkmtf{sf] ljj/0f !,@!,&!,$),(%% &^,@),*@,(%# $%,%),%*,))@@= rfn' jif{sf] k|f/Dedf ePsf] nufgL – – (),)%,&%,^(&#= rfn' jif{sf] cGTodf ePsf] nufgL – – !,#%,%^,##,^((

qm=;+= cf=j= @)&#÷&$ df gof“ nufgLul/Psf] /sd

nufgLsf] lkmtf{e'QmfgL k|fKt /sd v'b nufgL

!= ;+rfns ;ldltsf] a}7s eQf *,^&,)))@= ;+rfns ;ldltsf] a}7s vr{ !,!%,)^*#= cGo ;ldltsf] a}7s eQf ^,!),)))$= cGo ;ldltsf] a}7s vr{ !,)*,%#)

qm=;+= ljj/0f /sd ¿=

sDkgLsf] @# cf}+ jflif{s ;fwf/0f ;efaf6 ;+rfns ;ldltsf] cWoIfnfO{ k|lt a}7s ¿= !),))) tyf cGo;b:onfO{ k|lt a}7s ¿= *,))) a}7s eQf k|bfg ug]{ lg0f{o ul/Psf] 5 . cGo pk–;ldlt a}7sdf pk–;ldltsfk|To]s ;b:onfO{ k|lt a}7s ¿= *,))) a}7s eQf k|bfg ul/Psf] 5 .

!)=# cfly{s jif{ @)&#.&$ df sDkgLsf] k|d'v sfo{sf/L clws[tnfO{ e'QmfgL ul/Psf] tna eQfsf] ljj/0flgDgadf]lhd /x]sf] 5M

ljj/0f /sd ¿=tna, eQf tyf ;'ljwf ##,)),)))

Page 51: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg $(

qm=;+=k/ ;fl/Psf] ;DklQ /bfloTj ljj/0f z'¿ df}Hbft

o;cfly{s jif{sf] clGtd df}Hbft

!= z+sf:kb cf;fdL Joj:yf – @,$&,##@ @,$&,##@

@= nufgL afkt Joj:yf $^,$#( $#,(^,@@% $$,$@,^^$

#= l:y/ ;DklQ afkt -!),&(,@#%_ *%,&&* -(,(#,$%&_

$= C0fkqsf] lk|ldod ckn]vg @^,@%* @,*!# @(,)&!

hDdf -!),)^,%#*_ $&,#@,!$* #&,@%,^!)

k|d'v sfo{sf/L clws[t jfx]s cGo k|jGwsx¿nfO{ e'QmfgL / Joj:yf ul/Psf] tnj tyf ;'ljwfMljj/0f /sd ¿=tna, eQf tyf ;'ljwf *),*),!%#dfly plNnlvt afx]s sfo{sf/L k|d'v tyf cGo k|aGwx¿nfO{ sDkgLsf] lgodfnL cg';f/ bz}+ vr{, cf}ifwf]krf/ vr{, ;+lrtljbf vr{, af]g;, ;jf/L tyf OGwg ;'ljwf pknAw u/fOPsf] 5 .

!!= aLdsn] cfgf] ;DklQsf] ;'/If0fdf lnPsf] C0fsf] lwtf], zt{ tyf cf}lrToM

!!=! sDkgLn] o; jif{ d'2tL /l;b lwtf] /fvL lnPsf] C0fsf] ljj/0fx¿ lgDg adf]lhd /x]sf] 5M

!@= cfos/ Joj:yfM

!@=! sDkgLsf] cf=j= @)^(÷&) ;Ddsf] cfos/ 7"nf s/bftf sfof{noaf6 s/ lgwf{/0f ePsf] 5 . cf=j= @)&)÷)&! sf] cfos/ljj/0f k]z u/]sf]df km5of}{6sf nflu cfjZos yk sfuhft cfGtl/s /fhZj sfof{noaf6 dfu ePsf]df sDkgLn] ;Dk"0f{sfuhft k]z ul/;s]sf] tyf clGtd km5{of}{6 x'g af“sL /x]sf] 5 . ;fy} cf=j= @)&!÷)&@ tyf @)&@÷)&# sf] s/ ljj/0fbflvnf eO;s]sf] 5 .

!@=@ sDkgLn] rfn' cfo jif{sf] nflu ¿= &,!^,(&,!*%.– -¿= ;ft s/f]8 ;f]x| nfv ;GtfgAa] xhf/ Ps ;o krf;L dfq_ cfos/sf] nflu Joj:yf u/]sf] 5 .

!#= sDkgLn] rfn' cf=j= df !($^ j6f qm]l86 gf]6x¿af6 ¿= *,((,&(,!@#=(@ aLdfz'Ns lkmtf{ u/]sf] 5 . pQm /sdx¿ aLdfn]vx¿d'VotofM aLldtsf] lgj]bg adf]lhd k|tLt–kq /2, ljb]zL /fhb"tfjf;af6 le;f cl:js[t ePsf] tyf bf]xf]/f] aLdfn]v aLldt tyfshf{bftf a}+saf6 aLdf ePsf] cj:yfdf aLldt÷a}+ssf] lgj]bg adf]lhd /2 u/L /sd lkmtf{ ul/Psf] 5 .

!$= sDkgLn] g]kfn ;/sf/sf] jrt–kq vl/b ubf{ k/n d"NoeGbf vl/b d"No a9L ePsf] /sd ;dfg'kflts b/n] ckn]vg ug]{ u/]sf]5 . o;/L ckn]vg ug{ af“sL /sd ¿= !%,%((.– /x]sf] 5 . ;f] /sdnfO{ cg';"rL @$ df b]vfOPsf] 5 .

!%= sDkgLsf] r'Qmf k"“hLdWo] clu|d e'QmfgL k|fKt tyf e'QmfgL x'g af“sL s'g} /sd /x]sf] 5}g .

!^= sDkgLsf] ut jif{ tyf rfn' jif{df lnh xf]N8 ;DklQ gePsf] tyf ckn]vg ul/Psf] 5}g .

!&= jif{el/df sDkgLsf] jf;nft aflx/sf] s'g} sf/f]af/ ePsf] 5}g .

!*= cl3Nnf jif{x¿sf] s/ afkt ¿= @,&%,*(%.– rfn' jif{df gfkmf–gf]S;fg lx;fadf vr{ n]lvPsf] 5 .

!(= jf;nft, gfkmf–gf]S;fg lx;fa, cfo–Joo lx;fa nufot ljQLo ljj/0fnfO{ a'‰g / ljZn]if0f ug{ ;3fp k'¥ofpg] cGo l6Kk0fLx¿lgDg adf]lhd /x]sf] 5 .!(=! :yug s/ ;DklQ (Deferred Tax Assets)

:yug s/ ;DklQ÷-bfloTj_ (Deferred Tax Assets/Liabilities) sf] u0fgf lgDg adf]lhd ul/Psf] 5 .

qm=;+= a}+ssf] gfd C0f lnPsf] /sd C0f r'Qmf /sdjˆf{Gtdf af“sL

C0f /sd

!= ;flgdf a}+s lnld6]8 @,$),)),))) @,@$,)),))) !^,)),)))

@= k|fOd sdl;{on a}+s lnld6]8 !,#),)),))) @%,)),))) !,)%,)),)))

#= Pg=cfO=l;= Pl;of a}+s lnld6]8 @,#$,)),))) @&,)),))) @,)&,)),)))

$= k|e' a}+s lnld6]8 !,)*,)),))) #!,%),))) &^,%),)))

%= a}+s ckm sf7df08' lnld6]8 !,$),)),))) !,$),)),))) –

^= l;4fy{ a}+s lnld6]8 @,&),)),))) @,&),)),)))

s'n !!,@@,)),))) &,!&,%),))) $,)$,%),)))

Page 52: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg%)

:yug s/ jfktsf] hu]8fMljut cf=j= df sDkgLsf] :yug s/ bfloTj ¿= !),)^,%#*.– /x]sf]df o; cf=j= @)&#.&$ df :yug s/ ;DklQ¿= $&,#@,!$*.– sfod eO{ v'b :yug s/ ;DklQ ¿= #&,@%,^!).– sfod ePsf] 5 . ;fy}, v'b :yug s/ ;DklQ¿= #&,@%,^!).– a/fa/ /sd gfkmf–gf]S;fg af“8kmf“6 dfkm{t :yug hu]8f sf]ifdf ;fl/ cg';"rL !$ df b]vfOPsf] 5 .

!(=@ r]s df}HbftMcg';"rL !( df b]vfOPsf] r]s df}Hbftx¿dWo] ldlt @)&$÷)$÷)& ut];Dd sDkgLsf] vftfdf l/onfO{h gePsf /sd¿= *,@$,$$).– nfO{ cGo Joj:yf cGtu{t cg';"rL !! df b]vfOPsf] 5 .

k|ltj]bg ldlt cufj} ;Dk"0f{ /sdx¿ sDkgLsf] a}+s vftfdf hDdf eO;s]sf] 5 . ;f] /sdnfO{ cfufdL jif{ cfDbfgL hgfOg]5 .

!(=# l:y/ ;DklQ k"“hLs/0fMrfn' cf=j= df kmlg{r/ lkmS;r;{, sfof{no ;fdfg tyf ;jf/L ;fwg vl/b afkt s'n ¿= !,**,$%,@&#.– nfO{ l:y/ ;DklQtkm{ k"“hLs/0f ul/Psf] 5 .

!(=$ k|:tfljt nfef+zMsDkgLn] rfn' jif{sf] d'gfkmf tyf ut jif{sf] ;+lrt d'gfkmfaf6 z]o/wgLx¿ -yk ;fj{hlgs lgisfzgaf6 k|fKt x'g] z]o/k"“hL ;d]t_ nfO{ ¿= ^,(%,#(,&)).– dfq a/fa/ !#=%!& k|ltztsf b/n] af]g; z]o/sf] nflu Joj:yf ul/Psf] 5 . ;fy}pQm af]g; z]o/df s/ k|of]hgsf nflu ¿= #^,%(,&$(.– gub nfef+zsf] Joj:yf ul/Psf] 5 .

!(=% sd{rf/L af]g; Joj:yfMsDkgLn] rfn' jif{sf] s/ cl3sf] v'b d'gfkmfaf6 !) k|ltzt /sd sd{rf/L af]g; afkt Joj:yf ul/Psf] 5 .

!(=^ sd{rf/L cfjf;sf] Joj:yfMsd{rf/LnfO{ cfjf;sf] Joj:yf ul/Psf] 5}g .

!(=& ;DklQsf] aLdfMsDkgLn] cfgf] sd{rf/Lx¿sf] JolQmut b'3{6gf aLdf, df]6/ tyf ejgsf] aLdf, aLdf ;ldltaf6 ;+:yfut ;'zf;g ;DaGwLlgb]{lzsf hf/L eP adf]lhd aLdf ;ldltdf btf{ ePsf cGo aLdf sDkgLdf aLdf ug]{ u/]sf] 5 .

!(=* k'gaL{df sldzgMsDkgLn] k'gaL{df tyf d'gfkmf sldzg k'gaL{df ;Demf}tf adf]lhd q}dfl;s ljj/0f tof/ u/L k'gaL{dsaf6 ;dy{g k|fKt ePadf]lhd cfDbfgL hgfpg] u/]sf] 5 .

!(=( z]o/ k"“hLMsDkgLsf] clws[t k"“hL ¿= @ ca{ tyf hf/L k"“hL ¿= ! ca{ %) s/f]8 tyf r'Qmf k"“hL ¿= $$,*%,)#,*)).– dfq /x]sf]dfrfn' jif{sf] d'gfkmfaf6 ¿= ^,(%,#(,&)).– tyf yk ;fj{hlgs lgisfzgaf6 ¿= ^,%(,%^,%)).– k|fKt eO{ s'n r'Qmf k"“hL¿= %*,$),)),))).– k'Ug]5 .

aLdf ;ldltsf] lgb]{zg adf]lhd lghL{jg aLdf sDkgLn] @)&% cfiff9 d;fGt leq r'Qmf k"“hL ¿= !)) s/f]8 k'¥ofpg' kg]{Joj:yf ePsf]df yk ;fj{hlgs lgisfzgaf6 k|fKt z]o/ lk|ldod /sdnfO{ sDkgL P]g, @)^# sf] bkmf @( adf]lhd z]o/lk|ldod /sd tyf cf=j= @)&$÷)&% sf] d'gfkmf ;d]t ;dfj]z u/L AFF]g; z]o/ hf/L u/] kZrft\ sDkgLsf] r'Qmf k"“hL¿= !)) s/f]8 k'¥ofpg] sDkgLsf] k"“hL of]hgf /x]sf] 5 . tb\cg'¿k sDkgLsf] @# cf}+ ;fwf/0f ;efaf6 kfl/t yk ;fj{hlgslgisfzg ug]{ lg0f{o eP adf]lhd Pg=Pd=aL Soflk6n dfs]{6\; lnld6]8nfO{ yk ;fj{hlgs lgisfzgsf] laqmL k|aGws lgo'Qmu/L g]kfn lwtf]kq af]8{af6 l:js[lt k|fKt eO{ ldlt @)&$÷)(÷!^ b]lv @)&$÷)(÷!( ;Dd laqmL v'Nnf ul/Psf]df ;Dk"0f{z]o/ hf/L u/]sf]eGbf sl/a ^ u'0ff a9L cfj]bg k/]sf] 5 pQm lgisfzgsf] af“8kmf“6 x'g] k|lqmofdf /x]sf]] 5 .

!(=!) k|lt z]o/ cfDbfgLMcfwf/e"t k|lt z]o/ cfDbfgL (basic earnings per share) sDkgLsf ;fwf/0f z]o/wgLx¿sf nflu pknAw gfkmf jf gf]S;fgsfcfwf/df, Pj+ k|sflzt ePdf, lg/Gt/ ;~rfngaf6 ePsf] gfkmf jf gf]S;fgaf6 To:tf z]o/wgLx¿sf nflu pknAw /sd;d]tsf cfwf/df u0fgf ul/G5 . o;sf] u0fgf ;fwf/0f z]o/wgLsf nflu pknAw gfkmf jf gf]S;fgnfO{ cjlwe/sf] efl/tcf}ift ;fwf/0f z]o/ ;+Vofn] efu u/L ul/G5 .

Page 53: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg %!

sDkgLsf] k|lt z]o/ cfDbfgLsf] ljj/0f lgDgfg';f/ 5 .

ljj/0f /sd ¿=

v'b gfkmf /sd !%,%*,%%,!)^Effl/t cf}ift z]o/ ;+Vof $$,*%,)#*k|lt z]o/ cfDbfgL #$=&%k|lt z]o/ cfDbfgL ut cf=j=sf] $(=$@

!(=!! n3' aLdf cfo–Joo lx;faM

aLdf ;ldltsf] ldlt @)&#÷)@÷#@ sf] kq adf]lhd cf=j= @)&#÷)&$ b]lv n3' aLdfsf] 5'§} cfo–Joo lx;fa tof/ ug'{kg]{lgb]{zg adf]lhd n3' aLdfsf] 5'§} cfo–Joo lx;fa tof/ ul/Psf] 5 . sDkgLn] cf=j= @)&#÷)&$ af6 dfq n3' aLdf hf/Lu/]sf] x'“bf n3' aLdfsf] cfo–Joo lx;fasf] ut cf=j=sf] t'ngfTds ljj/0f pNn]v ul/Psf] 5}g .

!(=!@ nufgL gf]S;fgL jfkt Joj:yfM

ljut cf=j= df sDkgLn] nufgL gf]S;fgL afkt ¿= !,%$,&(*.– sf] Joj:yf ul/Psf] /sd Joj:yf lkmtf{ ul/Psf] 5 . ;fy}cf=j= @)&#÷)&$ df sDkgLn] nufgL u/]sf] z]o/x¿dWo] s]xL z]o/x¿sf] nfut @)&$ ciff9 d;fGtsf] ahf/ d"NoeGbfsd ePsf] sf/0f ¿= !,$*,)*,**@.– sf] gf]S;fgL Joj:yf sfod ul/Psf] 5 .

!(=!# gful/s nufgL sf]ifM

sDkgLn] sd{rf/Lx¿nfO{ pkbfg afkt e'QmfgL ug{'kg]{ /sd gful/s nufgL sf]ifdf hDdf ug]{ u/]sf] 5 . pQm sf]ifaf6 k|fKtx'g] Aofh /sd sDkgLsf] cfodf cg';"rL @ df hgfpg] ul/Psf] 5 .

!(=!$ ;f]Ne]G;L cg'kftM

;f]Ne]G;L cg'kftsf] u0fgf æpknAw ;f]Ne]G;L dflh{gÆ /sdnfO{ æcfjZos ;f]Ne]G;L dflh{gÆ /sdn] efu u/L ul/G5 . pknAw;f]Ne]G;L dflh{g /sd eGgfn] s'n ;dfof]lht ;DklQ /sd / s'n ;dfof]lht bfloTjsf] km/s xf] . cfjZos ;f]Ne]G;L dflh{glgDg /sddWo] ;a}eGbf pRr /sd xf] .

s_ Go"gtd r'Qmf k"“hL

v_ v'b aLdf lk|ldodsf] @) k|ltzt a/fa/sf] /sd

u_ ljut tLg cfly{s jif{sf] v'b e'QmfgL x'g aF“sL bfjL cf}ift /sdsf] $) k|ltzt a/fa/sf] /sd

aLdf ;ldltsf] lgb]{zg adf]lhd ;f]Ne]G;L dfkm{t\ u0fgf ubf{ sDkgLsf] cf=j= @)&#÷)&$ df ;f]Ne]G;L cg'kft $=@) /x]sf]5 .

!(=!% k"gM juL{s/0f tyf k"gM;d'lxs/0fM

jif{sf] /sdx¿nfO{ cfjZostf cg';f/ k"gM juL{s/0f tyf k"gM ;d"lxs/0f ul/Psf 5g\ . ;a} c+sx¿nfO{ lgs6td ¿k}+ofdfb]vfOPsf] 5 .

Page 54: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg%@

k|d'v ;

"rsf°

x¿cg';

"rL–

@&

qm=;

+=lj

j/0f

@)^(

÷&)

cfly

{s j

ˆ{;"rs

f+s@)

&)÷&

!@)

&#÷&

$@)

&!÷&

@

!=g]6

jy{

¿= xh

f/df

*,(*,&!^

=$#

&,$^,&*

*%,^^

,^&%

@,^*

,^%$

@,@%

,)&)

@=z]o/

;+Vo

f;+Vo

f$$,*

%,)#

*#&

,#&,%#

!@*

,&%,)@

$!!

,&#,))

)!!

,&#,))

)#=

k|lt

z]o/

lstf

aL d

"No¿=

@))=

#*!(

(=*!

!(&=!)

@@(=

)#!(

!=**

$=

v'b

gfkmf

¿=

!,%%

,*%%

=!!

!,*$,&)!

!,#!

,!&^

$%,*))

#$,@##

%=k|lt

z]o/

cfo

(E

PS

)¿=

#$=&%

$(=

$@

$%=

^##(

=)%

@(=!*

^=k|lt

z]o/

nfe

f+z -af

]g; z

]o/_

¿=

!$=@#

@!=)

%#!

=)@

!$=&#

–&=

k|lt

z]o/

ahf/ d

"No (

MP

PS

)¿=

!^()

@@)%

$%)

*(@

!@$

*=

d"No

cfDbfgL

cg'k

ft (

PE

Rat

io)

cg'k

ft$*=^#

$$=^@

(=*^

@@=*

%$=@%

(=v'b

aLdfz

'Ns÷s'n a

Ldfz

'Nsk|ltz

t%$

=&(

$&=@@

#*=$

*@(

=&@

#@=&*

!)=

v'b

gfkmf÷

s'n a

Ldfz

'Nsk|ltz

t!!

=%%

!*=#(

!&=&!

(=!@

!)=#*

!!=

s'n a

Ldfz

'Ns÷s'n ;

DklQ

k|ltz

t^(

=#&

^$=(

#^#

=*%

^&=%

!%&

=#@

!@=

nuf

gL /

shf{{a

f6 c

fo÷s'n n

ufgL

/ s

hf{

k|ltz

t%=

&)!#

=*#

!#=&$

&=$!

(=#!

!#=

k'gaL

{df sld

zg

cfo

÷s'n k

'gaL{d

f z'Ns

k|ltz

t@)

=^*

!(=*

!!(

=)^

@@=^&

@*=%

#!$

=Jo

j:yf

kg v

r{÷s'n a

Ldfz

'Nsk|ltz

t!@

=%)

!@=$

^!)

=*#

!)=*

#!#

=&!

!%=

aLdf cle

stf

{ ;Da

GwL vr{÷s'n a

Ldfz

'Nsk|ltz

t!=*%

@=)%

$=(

)^=!#

&=@%

!^=

aLdf cle

stf

{ ;+Vo

f;+Vo

f!#

&%^

$%

^*%)

!&=

sd{rf/L ;+Vo

f;+Vo

f@^

%!&

#!@

*(^

&@!*

=sfo

f{nos

f] ;+Vo

f;+Vo

f#(

@%!*

!@*

!(=

sd{rf/L vr{÷Jo

j:yf

kg v

r{

k|ltz

t^!

=$$

^^=!^

^!=@!

^!=$

*%&

=$%

@)=

sd{rf/L vr{÷sd{rf/L ;+Vo

f¿=

#(!,)@

@$&*

,$!)

#*!,&@

^#$

*,#))

#^),$(%

@!=

e'Qmfg

L x'g

af“sL b

fjL /

sd÷

e'Qmfg

L ePs

f] bfjL /

sd

k|ltz

t^#

=)^

!@!=((

!!=!#

*@=%$

&@=(

&@@

=e'Qmfg

L x'g

af“s

L bfjLsf] ;+Vo

f÷s'n b

fjLs

f] ;+Vo

fk|ltz

t$!=!&

%&=&%

^%=%

^#&

=*$

#$=@$

@#=

s'n s

fod /

x]sf] aL

dfn

]vsf] ;+Vo

f;+Vo

f!,&(

,^%@

!,@!

,$**

^&,@$(

@$,*

!)@!

,*)(

@$=

o; j

if{ gj

Ls/0

f ePs

f] aL

dfn

]vsf] ;+Vo

f÷ut

jif{

sfo

d /

x]sf] aL

dfn

]vsf] ;+Vo

fk|ltz

t)=

$!

&=^)

!(=!(

@!=$

@@)

=(!

@%=

bfjL

k/]s

f] aL

dfn

]vsf] ;+Vo

f÷s'n s

fod /

x]sf] aL

dfn

]vsf] ;+Vo

fk|ltz

t$=!#

$=!)

^=!&

!!=!)

(=($

@^=

;f]Ne]G;

L dflh

{gk|ltz

t$=@)

#=$%

@=$(

!=@#

!=)#

@)&@

÷&#

Page 55: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg %#

aLdf°sf] ljj/0fcg';"rL– @*

-?= nfvdf_

qm=;+=

aLdsn] v'b hf]lvdwf/0f u/]sf] aLdf°

k'gaL{dsnfO{ hf]lvdx:tfGt/0f ul/Psf] aLdf°

sfod /x]sf] aLdfn]vcGtu{t hDdf aLdf°

ut jˆ{o; jˆ{ut jˆ{o; jˆ{ut jˆ{o; jˆ{ut jˆ{o; jˆ{aLdfsf] lsl;d

sfod ul/Psf]aLdfn]vsf] ;+Vof

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

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

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

$= OlGhgLol/¨ !,(!( !,)$^ #,!%,)@$ @,$!,%&& @,*$,*%! @,@%,&(# #),!&# !%,&*$

%= afnL tyf s[lif #,%)% *$^ $,*^! !,$*% #,**( !,!!$ (&@ #&!

^= xjfO{ # ^ !!,%)# !,(!) !!,$^^ !,()% #& %

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

*= n3' @! – @) – – – @) –

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

Page 56: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg%$

Page 57: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg

sDkgLsf] cfly{s jif{ @)&#÷)&$ sf] ljQLo ljj/0f @$ cf}+ jflif{s ;fwf/0f ;ef k|of]hgsf nflu k|sfzg ug{ aLdf;ldltaf6 :jLs[lt k|bfg ubf{ hf/L u/]sf zt{x¿sf] ;DaGwdf ;+rfns ;ldltsf] tkm{af6 b]xfo adf]lhdsf] hjfkmkfl/t ul/Psf] 5 .

! M g]kfn ljQLo k|ltj]bg dfgx¿ (NFRS) cg'¿k ljQLo ljj/0F tof/ ug{ cfjZos tof/L ug'{ x'g .

hjfkm M g]kfn ljQLo k|ltj]bg dfgx¿ (NFRS) cg'¿k ljQLo ljj/0F tof/ ug{ Joj:yfkgnfO{ lgb]{zglbOof] .

@ M ;ldltaf6 hf/L Po/dfs{ ;DaGwL kl/kq cg';f/ nufgLsf] Po/dfs{ ug'{ x'g .

hjfkm M ;ldltaf6 hf/L Po/dfs{ ;DaGwL kl/kq cg';f/ nufgLsf] Po/dfs{ ug{ sDkgL k|ltj4 /x]sf]5 .

# M jfnL tyf kz'wg lgb]{lzsf, @)^( sf] k"0f{ kfngf ug'{ x'g .

hjfkm M jfnL tyf kz'wg lgb]{lzsf, @)^( sf] k"0f{ kfngf ug{ sDkgL k|ltj4 /x]sf] 5 .

$ M c08//fO{l6· k|lqmof tyf bfjL e'QmfgL k|lqmof k|efjsf/L agfpg' x'g .

hjfkm M c08//fO{l6¨ k|lqmof tyf bfjL e'QmfgL k|lqmof k|efjsf/L agfpg Joj:yfkgnfO{ lgb]{zg lbOof] .

% M df]6/ aLdfb/ ;DaGwL lgb]{lzsf, @)&# sf] k"0f{ kfngf ug{' x'g .

hjfkm M df]6/ aLdfb/ ;DaGwL lgb]{lzsf, @)&# sf] k"0f{ kfngf ug{ sDkgL k|ltj4 /x]sf] 5 .

^ M aLdsn] ;+:yfut ;'–zf;g ;DaGwL lgb]{lzsf k"0f{¿kdf kfngf ug'{ x'g .

hjfkm M ;ldltaf6 hf/L aLdssf] ;+:yfut ;'–zf;g ;DaGwL lgb]{lzsfsf] k"0f{¿kdf kfngf ug{ sDkgLk|lta4 /x]sf] 4 .

& M ;ldltaf6 hf/L “Solvency Margin Directive, 2071 For General Insurer “ sf] kfngf ug{' x'g .

hjfkm M “Solvency Margin Directive, 2071 For General Insurer’’ sf] kfngf ug{ Joj:yfkgnfO{ lgb]{zglbOPsf] 5 .

* M cfGtl/s tyf jf≈o n]vfk/LIfsn] cf}+NofPsf s}lkmotx¿ ;'wf/ ug'{ x'g .

hjfkm M cfGtl/s tyf jFx\o n]vfk/LIfsn] cf}NofPsf s}lkmotx¿ ;'wf/ ug]{ tkm{ Joj:yfkgnfO{ lgb]{zglbOPsf] 5 .

%%

Page 58: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg%^

BRANCHESBanepa Branch:Chadani Chowk, BanepaTel: 011-662156Email: [email protected]

Besisahar Branch:Bhimsensthan Chowk, BesisaharTel: 066-521025Email: [email protected]

Bhairahawa Branch:Narayanpath, Siddharthanagar,RupandehiTel: 071-523180/524180Email: [email protected]

Biratnagar Branch:Hanumansthan Road, BiratnagarTel: 021-523277; 021-523377Fax: 977-21-536334Email: [email protected]

Birgunj Branch:Adarshanagar, BirgunjTel: 051-529769Email: [email protected]

Birtamode Branch:Mukti Chowk, Anarmani,BirtamodeTel: 023-542848/ 023-546684Email: [email protected]

Butwal Branch:Rajmarg Chauraha, ButwalTel: 071-551411Email: [email protected]

Bhaktapur Branch:Suryabinayak, BhaktapurTel: 016610551/016610552Email: [email protected]

Chabahil Branch:Chuchepati, ChabahilTel: 01-4488442Email: [email protected]

Damak Branch:Furniture Line, DamakTel: 023-586052Email: [email protected]

Damauli (Sub Branch):Safasadak, Vyas Municipality-2Damauli Bazar, TanahunTel: 065-562529Email: [email protected]

Dhangadi Branch:Main Road, Ward No. 3, DhangadiTel: 091-520410Fax: 091-520409Email: [email protected]

Dolakha Branch:(Agri & Live Stock Insurance)Bhimeshwor Municipality-10,Satdobato, Charikot, DolakhaTel: 049-421439Email: [email protected]

Gaighat Branch:Shanti Tole, GhaighatTel: 035-420280Email: [email protected]

Ghorahi Branch:Ghorahi, New RoadTel: 082-560676Email: [email protected]

Gorkha Branch:Shakti Chowk , Gorkha-3Tel: 064-420443Email: [email protected]

Hetauda Branch:Hetauda-4,Parijat PathTel: 057-524434Fax: 057-525534Email: [email protected]

Illam (Sub Branch):Illam Chowk Bazaar, IllamTel: 027-520276Email: [email protected]

Itahari Branch:Jute Bikash Chowk(Beside Yatayat Office)Tel: 025-588322Email: [email protected]

Janakpur (Sub-branch)Bhanu Chowk, JanakpurTel: 041-528071Email: [email protected]

Lahan Branch:Lahan Ward No. 2, SirahaTel: 033-562224Email: [email protected]

Mahendranagar Branch:Bhimdutta N.P., Galli No 1, Freeline,Mahendranagar, KanchanpurTel: 099-523126Email: [email protected]

Narayangadh Branch:Lions Chowk, NarayangadhTel: 056-524064Fax: 056-524097Email: [email protected]

Nepalgunj Branch:Dhanboji, Surkhet Road, NepalgunjTel: 081-527527Email: [email protected]

New Baneshwor Branch:New Baneshwor, KathmanduTel: 01-4782445; 4783548Email: [email protected]

New Road Branch:Khichhapokhri, New RoadTel: 01-4229617; Fax 01-4253043Email: [email protected]

Palpa Branch:Makhan Tole-4, Tansen, PalpaTel: 075-520624Email: [email protected]

Parasi (Sub Branch):Maheshpur Chowk, Ramgram-5,NawalparasiTel: 078-520403Email: [email protected]

Patan Branch:Kumaripati, Patan, LalitpurTel: 01-5526557Email: [email protected]

Pokhara Branch:New Road Marg, PokharaTel: 061-533453/540181Fax: 061-533659Email: [email protected]

Ramechhap Branch:Manthali-1, RamechhapEmail: [email protected]

Rautahat Branch:Chandrapur, Gaur RoadTel: 055-540336Email: [email protected]

Sarlahi Branch:Hariwan-11, Sarlahi(Near Bagmati Development Bank)Tel: 046-530597Email: [email protected]

Sindhuli Branch:Gairi Bazar, SindhuliTel: 047-521220Email: [email protected]

Surkhet Branch:Jumlaroad, Birendranager, SurkhetTel: 083-525097Email: [email protected]

Taulihawa Branch:TaulihawaTel: 076-560060Email: [email protected]

Thapathali Branch:ThapathaliTel: 01-4266975Email: [email protected]

Trishuli Branch:Battar-3, NuwakotTel: 010-561897Fax: 010-561898Email: [email protected]

Waling Branch:Waling Municipality Ward-3,NayabazarTel: 063-440680Email: [email protected]

Page 59: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg

l6kf]6M

%&

Page 60: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg%*

l6kf]6M

Page 61: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

@$ cf}+ jflif{s k|ltj]bg %(

k|lt z]o/ lstfaL d"No

k|lt z]o/ lstfaL d"No

-¿= xhf/df_

2071/722069/70 2070/71

50

0

100

150

200

2073/74

250

191.88

229.03

197.10

2072/73

199.81 200.38

v'b gfkmf

1311

458342

0

200

400

600

800

1000

1200

1400

1600

1800

2000

2072/732069/70 2070/71 2071/72 2073/74

-¿= nfv

df_

1559

1847

s'n tyf v'b aLdfz'Ns cfo s'n aLdfz'Ns cfov'b aLdfz'Ns cfo

02072/732069/70 2070/71

s'n aLdfz'Ns cfo

v'b aLdfz'Ns cfo

168004262 221989226 740731884 1004160309 1348820851610726189 76632914 285034069 474143953 738963458

2071/72 2073/74

200000000

400000000

600000000

800000000

1000000000

1200000000

-¿= xhf/df_

1400000000

Page 62: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub

sDkgLsf cWoIfaf6 aLdf ;ldltsf gj lgo'QmcWoIfsf] :jfut

tflnddf ;xefuL sd{rf/Lx?

sDkgLsf] jflif{sf]T;j a|fGr ld6 @)!& sf ;xefuL sd{rf/Lx?

a|fGr ld6 @)!& sDkgLsf] gof“ nf]uf] cgfj/0f

ultljlw

Page 63: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub
Page 64: lk|ldo/ OG:of ]/]G; sDkgL -g ]kfn lnld6 ]8sf ] · o;sf nflu lgofds lgsfo, sfg"g, lgb ]{zg tyf ; +:yfut ; zf;gsf' ] kl/lwleq /x]/ cf gf ] Jofj;flos nIo k "/f ug ]{ k|lta4tf JoQm ub