JOURNAL TRANSCRIPT
zf]wgfGt/ tYofÍ ;+sng lgb]l{ zsf @)^!
g]kfn kfn /fi6« a}+s cg';Gwfg ljefu zf] wgfGt/ wgfGt/ dxfzfvf jfn'jf6f/, sf7df8f}+ .
ljifo–;"rL ljifo
qm=;+=
k[i7
!=
k|:tfjgf
s
@=
zf]wgfGt/ tYofÍ sf/f]jf/sf] lsl;d
!
#=
a}+s sfof{nosf] juL{s/0f
@
$=
a}+sx?n] tYofÍ k7fpg' kg]{ ;do
#
%=
tYofÍ pNn]v ug]{ ljlgdo b/
#
^=
zf]wgfGt/ tYofÍsf] ;|f]t tyf k|of]hg v'nfpg' kg]{ bfloTj
#
&=
j}b]lzs lgIf]k bfloTj
%
*=
kmf=g+= g]=zf]=–!
%
(=
kmf=g+=g]=zf]=@-s_
^
!)=
kmf=g+=g]=zf]=–@-v_
@!
!!=
kmf=g+=g]=zf]=–#
@^
!@=
cg';"rL ! b]lv $ ;Dd -g]kfnL tyf c+u|]hLdf_
k:| tfjgf g]kfn /fi6« a}+s, cg';Gwfg ljefu, zf]wgfGt/ dxfzfvfn] ljb] zL d'bf| v/Lb÷laqmLsf] ;|ft] tyf k|of]hg cg';f/ ljb] zL d'b|fsf] ;Dk"0f{ sf/f]jf/sf] tYofÍ ;+ sng / k|zf] wg u/L lgoldt ?kdf cf=j= @)#)÷#! b]lv zf]wgfGt/ tYofÍ k|sflzt ub}{ cfPsf] 5 . b]zsf] clwsf+z jfx\o e'QmfgL sf/f]jf/ a}lsË If]qaf6 g} x'g] x'bF f zf]wgfGt/ tYofÍsf] ljleGg ;|ft] x? dWo] a} lsË If]q g} k|dv ' ;|ft] sf] ?kdf /xFb} cfPsf] 5 . t;y{, d'Vo u/L a}lsË If]qaf6 k|fKt x'g] k|f/lDes tYofÍsf] z'4tfsf] :t/df g} ;du| zf]wgfGt/ tYofÍsf] z'4tf lge{/ /xg] x'gfn]] k|f/lDes tYofÍ z'4 /xg' cTofjZos x'G5 . o;}u/L, a}lsË If]qaf6 k|fKt x'g] k|f/lDes tYofÍsf] z'4tfsf] :t/ tYofÍ ;Dk|]if0f ug]{ sfo{df ;+ nUg sd{rf/Lsf] 1fgdf lge{/ /xg] s'/f b[li6ut u/L tYofÍ l6kf]6 sfo{ nfO{ ;/n agfpg] p2]Zon] o; dxfzfvfn] @)#! ;fndf zf] wgfGt/ lgb]l{ zsf tof/ u/L a}+sx?nfO{ pknJw u/fPsf] lyof] . ;do–;dodf ul/Psf ljb] zL ljlgdo ;DaGwL gLltut kl/jt{g, ljb] zL d'b|f sf/f] jf/sf] cfsf/÷k|sf/df ePsf kl/jt{g tyf cGt/f{li6«o d'b|f sf] ifsf] zf]wgfGt/ lgb]l{ zsfdf ;do ;dodf ePsf] ;+zf] wg tyf kl/dfh{gnfO{ ;d]t b[li6ut u/L pQm lgb]l{ zsfnfO{ @)#$, @)#*, @)$# / @)%! ;fndf cfjZos ;+ zf]wg u/L nfu" ul/Psf] lyof] . ljZjsf cGo d'n'sx?df h:t} g] kfndf klg zf] wgfGt/ tYofÍ k|zf]wg ug]{ sfo{ d"ntM cGt/f{li6«o d'b|f sf]ifsf] zf]wgfGt/ lgb]l{ zsfdf cfwfl/t 5 . o;} cg'?k cf=j= )%*÷%( ;Dd o; dxfzfvfn] pQm sf]ifsf] zf]wgfGt/ lgb]l{ zsf rf}yf] ;+:s/0f cg'?k tYofÍ k|sfzg ub}{ cfPsf] df cf=j= )%(÷^) b]lv eg] ;f] sf]ifsf] xfn k|rlnt kfFrf} ;+:s/0f cg'?k k|sfzg ug{ yfn] sf] 5 . ctM ljut Ps bzssf] cjlwdf ljb] zL ljlgdo ;DaGwdf ePsf] gLltut kl/jt{g, ljb] zL d'bf| sf/f]jf/sf] cfsf/÷k|sf/df ePsf] kl/jt{g tyf gofF tj/n] zf]wgfGt/ tYofÍ k|sfzg ug{ yflnPsf] kl/jlt{t kl/l:yltdf ;f] xL adf]lhd tYofÍ ;+ sng tyf ;+k|]if0f ug'{ lgtfGt cfjZos x'G5 . t;y{, kl/jlt{t kl/l:ylt cg'?k tYofÍsf] z'4tfsf] :t/nfO{ sfod /fVg tYofÍ ;+sng tyf ;+k]|if0f sfo{df ;+ nUg sd{rf/Lx?nfO{ ;xof]u k'uf];\ eGg] p2]Zon] ;fljssf] æzf]wgfGt/ tYofÍ ;+ sng ug]{ ;+zf]lwt lgb]l{ zsf, @)%!Æ nfO{ cfjZos ;+ zf]wg tyf kl/dfh{g u/L of] æzf] wgfGt/ tYofÍ ;+ sng lgb]lzsf, { lzsf, @)^!Æ nfu" ul/Psf] 5 . s
zf]wgfGt/ tYofÍsf] d'Vo ;|f] tsf] ?kdf /x]sf a}l+ sË If]qaf6 k|fKt x'g] k|f/lDes tYofÍx?sf] z'4tfsf] :t/ sfod /fVg of] ubfg k'uf];\ eGg] p2]Zon] o; lgb]l{ zsfnfO{ oyf;+ej ;/n / :ki6 kfg]{ k|of; ul/Psf] 5 . ;fljssf] lgb]l{ zsfdf ef=?= gub v/Lb÷laqmL sf/f]jf/sf] tYofÍ k7fpg] k|of]hgfy{ gub sfp06/ / ;6xL sfp06/sf] nflu 5'§f 5'§} kmf/dx? -qmdzM g]=zf]=g=sf=–! / g]=zf]=;=sf=–@_ Joj:yf ePsf] df o; lgb]l{ zsfdf gub ef=?= sf/f]jf/ ug]{ ;a} a}+s, ;6xL sfp06/ / dlgr]~h/sf nflu Pp6} g]=zf]=–! kmf/dsf] Joj:yf ul/Psf] 5 . o; Joj:yfaf6 ;fljssf] kmf/dx? dWo] Pp6f kmf/d :jtM 36\g uPsf] n ] ;fljssf] g]=zf]=–#-s_, g]=zf]=–#-v_ / g]=zf]=–$ kmf/dx? o; lgb]l{ zsfdf qmdzM g]=zf]=–@-s_, g]=zf]=–@-v_ / g]=zf]=–# sf ?kdf /x]sf 5g\ .
v
!=
zf]wgfGt/ tYofÍ sf/f]jf/sf] lsl;d M afl0fHo a}+sx?n] zf]wgfGt/ dxfzfvfnfO{ pknJw u/fpg' kg]{ zf]wgfGt/ tYofÍ sf/f]jf/nfO{ lgDg cg';f/ tLg ju{df juL{s/0f ul/Psf]5 .
!=!
ljb]zL d'b|f v/Lb laqmL sf/f]jf/ M a}+sx?n] ljb]zL d'b|f gub jf ljb]zL d'b|fsf] ofq' r]s, qm]l86 sf8{, gub sfuhft (cash documents) v/Lb u/L ;f] jfktsf] e'QmfgL g]kfnL d'b|fdf pknJw u/fPdf cyjf a}+sn] g]kfnL d'b|f k|fKt u/L ;f] a/fa/ x'g] ljb]zL d'b|f gub jf ofq' r]s pknJw u/fPdf o:tf] sf/f]jf/nfO{ ljb]zL d'b|f v/Lb jf laqmL sf/f]jf/ dfGg' kb{5 . pk/f]Qm ljb]zL d'b|f sf/f]jf/dWo] ef=?= gub v/Lb laqmL sf/f]jf/sf] tYofÍ o; lgb]{lzsfsf] g]=zf]=–! kmf/ddf pNn]v ug'{ kb{5 . cGo ljb]zL d'b|fsf] gub sf/f]jf/ tyf ef=?= / cGo ljb]zL d'b|fsf] ofq' r]s, 8«fˆ6, l6=l6=, d]n 6«fG;km/ cflb h:tf hg/n sf/f]jf/sf] v/Lb laqmL /sdnfO{ o; lgb]{lzsfsf] g]=zf]=–@-s_ kmf/ddf pNn]v ug'{ kb{5 .
!=@
j}b]lzs lgIf]k bfloTjsf] sf/f]jf/ M ljb]zL d'b|fsf] v/Lb laqmL sf/f]jf/ bkmf !=! cg';f/ gub jf gub sfuhft (cash documents) dfkm{t geO{ j}b]lzs lgIf]k vftf dfkm{t ePdf o:tf] sf/f]jf/nfO{ j}b]lzs lgIf]k bfloTjsf] sf/f]jf/ dfGg' kb{5 . g]kfnL gful/sx?sf] j}b]lzs lgIf]k vftfdf ePsf] cfDbfgL÷vr{sf] sf/f]jf/nfO{ eg] zf]wgfGt/ tYofÍsf] b[li6n] /fi6«s} jf:tljs cfDbfgL÷vr{ dfgL tbg';f/ g]=zf]=–@-s_ kmf/dsf] ;DjlGwt zLif{sdf hgfpg' kb{5 . ljb]zL gful/sx?sf] j}b]lzs lgIf]k vftf dfkm{t x'g] sf/f]jf/nfO{ o; lgb]{lzsfsf] g]=zf]=–# kmf/ddf pNn]v ug'{ kb{5 / To:tf] sf/f]jf/sf] Ps d'i7 /sd g]=zf]=–@-s_ kmf/dsf] sf]8 g+=@))))) æj}b]lzs lgIf]k bfloTjÆ zLif{sdf pNn]v ug'{ kb{5 .
!=#
cGt/a}+s sf/f]jf/ M a}+sx? aLr gub ljb]zL d'b|f v/Lb laqmL sf/f]jf/; a}+s sfof{nox? aLr ljb]zL d'b|f tf]8f rnfg (fund transfer) sf/f]jf/; s'g} :yfgLo a}+ssf] nflu csf]{ :yfgLo a}+sn] ul/lbPsf] ljb]zL d'b|f sf/f]jf/; s]Gb|Lo / If]qLo sfof{nosf] Ph]G;L dfkm{t dftxt sfof{non] u/]sf] ljb]zL d'b|f sf/f]jf/ tyf dlgr]~h/;Fu u/]sf] ljb]zL d'b|f sf/f]jf/nfO{ cGt/a}+s sf/f]jf/ dfGg' kb{5 .
pk/f]Qm ljb]zL d'b|f cGt/a}+s sf/f]jf/dWo] ef=?= gub cGt/a}+s sf/f]jf/nfO{ o; lgb]{lzsfsf] g]=zf]=–! kmf/ddf æa}+s;Fu v/LbÆ jf æa}+snfO{ laqmLÆ zLif{sdf hgfpg' kb{5 . ef=?= gub afx]s cGo ljb]zL d'b|f cGt/a}+s sf/f]jf/nfO{ g]=zf]=–@-s_ kmf/dsf] sf]8 g+= @!)))) æcGt/a}+sÆ zLif{sdf pNn]v ug'{ kb{5 . @=
a}+s sfof{nosf] juL{s/0f M zf]wgfGt/ dxfzfvfnfO{ tYofÍ k7fpg] ljleGg a}+s sfof{nox?nfO{ lgDg cg';f/ juL{s/0f u/L tL sfof{nox?n] b]xfo adf]lhdsf] tYofÍ kmf/dx? k7fpg' kg]{ Joj:yf ul/Psf] 5 .
@=!
7"nf zfvfx? M ljb]zL d'b|f gub ;6xL sf/f]jf/ ug]{, Ph]G;L a}+s dfkm{t e'QmfgL x'g] u/L 8«fˆ6÷6L=6L= laqmL ug]{, ljb]zL d'b|fsf] r]s jf a}+s 8«fˆ6 v/Lb ug]{, ljn sn]S;gdf lng] tyf cfoft÷lgof{t Pn=;L= ;DaGwL sf/f]jf/ ug]{ a}+s zfvf sfof{nox?nfO{ æ7"nf zfvfÆ egL juL{s/0f ul/Psf] 5 . oL zfvf sfof{nox?sf] sf/f]jf/sf] tYofÍ ljj/0f o; lgb]{lzsfsf] g]=zf]=–@-s_ / -v_ tyf g]=zf]=–# kmf/fddf pNn]v u/L lgb]{lzt ;do leq zf]wgfGt/ dxfzfvfdf k7fpg' kb{5 . oL zfvfx?sf] ef=?= gub sf/f]jf/ ljj/0f eg] g]=zf]=–! kmf/ddf 5'§} k7fpg' kb{5 . 7"nf zfvfx?n] o; dxfzfvfnfO{ pknJw u/fpg' kg]{ g]=zf]=–@-s_ / -v_ tyf g]=zf]=– # tYofÍ kmf/d ljj/0f tof/ ubf{ k|of]u u/]sf sfuhftx? (supplementary documents) nfO{ :ki6 a'lemg] u/L ;'/lIft;fy /fVg' kb{5 / o; dxfzfvfaf6 ul/g] cg'udgsf] l;nl;nfdf cfjZos k/]df pknJw u/fpg' kb{5 .
@=@
;fgf zfvfx? M ljb]zL d'b|fsf] gub sf/f]jf/ ug]{, t/ Ph]G;L lx;fjdf sf/f]jf/ gx'g] a}+ssf zfvfx?nfO{ æ;fgf zfvfÆ egL juL{s/0f ul/Psf] 5 . o:tf ;fgf zfvfx?n] cfˆgf]] ef=?= gub sf/f]jf/ g]=zf]=–! kmf/ddf e/L k7fpg' kb{5 . t/, gub ljb]zL d'b|f -ef=?=afx]s_ sf/f]jf/ u/]sf] cj:yfdf ;f] sf] ljj/0f g]=zf]=–@-s_ / -v_ kmf/ddf pNn]v u/L k7fpg' kb{5 .
@=#
;6xL sfpG6/x? M a}+s sfof{noaf6 cnu /xL ef=?= gub ;6xL sf/f]jf/ dfq ug]{ a}+s sfof{nox?nfO{ æ;6xL sfpG6/Æ ;d"xdf juL{s/0f ul/Psf] 5 . o:tf ;6xL 2
sfpG6/x?n] v/Lb jf laqmL u/]sf] /sdx?sf] tYofÍ g]=zf]=–! kmf/ddf e/L k7fpg' kb{5 . #=
a}+sx?n] tYofÍ k7fpg' kg]{ ;do M ;a} a}+s zfvfx?n] o; dxfzfvfnfO{ pknJw u/fpg' kg]{ ;a} lsl;dsf tYofÍ ljj/0fx? dfl;s ?kdf dlxgf ;dfKt ePsf] ;ft lbg leq k7fpg' kb{5 . t/, 7"nf zfvfx?df w]/} sf/f]jf/ x'g] ePsf]n] cg'udg k|of]hgsf] nflu tL zfvfx?n] g]=zf]=–@-s_ / -v_ kmf/dx?sf] tYofÍsf] clen]v eg] ;fKtflxs ?kdf g} /fVg' kb{5 .
$=
tYofÍ pNn]v ug]{ ljlgdo b/ M a}+sx?n] ljb]zL d'b|f sf/f]jf/nfO{ zf]wgfGt/ tYofÍ ljj/0fdf pNn]v ubf{ pQm ljb]zL d'b|fnfO{ v/Lb b/n] g]kfnL ?k}ofFdf kl/jt{g u/L pNn]v ug'{ kb{5 .
%=
zf]wgfGt/ tYofÍsf] >f]t tyf k|of]hg v'nfpg' kg]{ bfloTj M ljb]zL d'b|f v/Lb laqmL sf/f]jf/sf] >f]t tyf k|of]hg v'nfO{ k7fpg' kg]{ bfloTj æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ sf] x'g]5 . o; lgb]{lzsfsf] k|of]hgsf nflu, s'g} ljb]zL d'b|f v/Lb÷laqmL sf/f]jf/df Pp6} dfq a}+s jf a}+s sfof{no ;+nUg ePsf] cj:yfdf ;f]xL a}+s jf a}+s sfof{nonfO{ g} æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ ;Demg' kb{5 . t/, Pp6} ljb]zL d'b|f v/Lb÷laqmL sf/f]jf/df b'O{ jf b'O{ eGbf a9L a}+s jf a}+s sfof{nox? ;+nUg ePsf] cj:yfdf, ljb]zL d'b|f k|fKt -v/Lb_ jf e'QmfgL -laqmL_ u/L ;f] jfktsf] /sd g]kfnL d'b«fdf e'QmfgL lbg] jf k|fKt ug]{ a}+snfO{ æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ dfGg' kb{5 . o; cj:yfdf, zf]wgfGt/ tYofÍdf ljb]zL d'b|f v/Lb jf laqmLsf] >f]t jf k|of]hg v'nfO{ k7fpg' kg]{ bfloTj æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ sf] x'g]5 / cGo ;+nUg a}+s sfof{nox?n] pQm sf/f]jf/nfO{ cfjZostf cg';f/ æcGt/ a}+sÆ zLif{sdf v/Lb÷laqmL hgfO{ k7fpg' kb{5 . cyf{t, ljb]zL d'b|f v/Lbsf] ;Gbe{df, h'g a}+s jf a}+s sfof{non] ljb]zL d'b|f k|fKt -v/Lb_ u/L ;f] sf] jbnfdf kf6L{ jf cfkm\g} cGo sfof{no jf :yfgLo cGo a}+snfO{ g]kfnL d'b|fdf e'QmfgL pknJw u/fpFb5, ;f]xL a}+s jf a}+s sfof{nonfO{ æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ ;Demg' kb{5 . o;}u/L, ljb]zL 3
d'b|f laqmLsf] ;Gbe{df, h'g a}+s jf a}+s sfof{non] kf6L{af6 g]kfnL d'b|f k|fKt u/L ;f] sf] jbnfdf kf6L{nfO{ ;f]em} jf kf6L{n] cg'/f]w u/]sf] kIfnfO{ ljb]zL d'b|f -8«fkm\6, l6=l6=, ofq' r]s h:tf sfuhft ;d]t_
pknJw u/fp+b5 ;f]xL a}+s jf a}+s
sfof{nonfO{ æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ ;Demg' kb{5 . pbfx/0fsf nflu, s'g} a}+s zfvfn] ko{6saf6 ofq' r]s v/Lb u/]sf] / ;f] zfvfsf] cfkm\gf] 5'§} Ph]G;L gePsf] sf/0fn] pQm ofq' r]s s]Gb|Lo sfof{nosf] Ph]G;L lx;fjdf hDdf x'g] u/L k7fPsf] /x]]5 eg] o; cj:yfdf, pQm ofq' r]ssf] /sdnfO{ ;f] a}+s zfvfn] æko{6saf6 v/LbÆ zLif{sdf hgfpg' kb{5 eg] s]Gb|Lo sfof{non] æcGt/ a}+s v/LbÆ zLif{sdf hgfpg' kb{5 . o;}u/L, s'g} a}+s jf a}+s sfof{non] ljb]zaf6 ljb]zL d'b|fdf ljk|]if0f k|fKt u/L ;f] sf] jbnfdf ;DjlGwt kf6L{nfO{ ;f]em} jf ;DjlGwt kf6L{nfO{ e'QmfgL ug]{ u/L cfkm\gf] cGo sfof{no jf cGo a}+snfO{ g]kfnL d'b|fdf /sd pknJw u/fPsf] cj:yfdf, To;/L ljb]zL d'b|f k|fKt u/L g]kfnL d'b|f pknJw u/fpg] klxnf] a}+s sfof{non] ;f] /sdnfO{ ljk|]if0f zLif{sdf v/Lb egL hgfpg' kb{5 eg] klxnf] a}+s jf a}+s sfof{noaf6 g]kfnL d'b|fdf /sd k|fKt u/L ;DjlGwt kf6L{nfO{ e'QmfgL ug]{ kl5Nnf a}+s jf a}+s sfof{non] zf]wgfGt/ tYofÍdf s]xL pNn]v ug'{ kb}{g . t/, s'g} a}+sn] ljb]zaf6 ljb]zL d'b|fdf ljk|]if0f k|fKt u/L ;DjlGwt kf6L{nfO{ e'QmfgL ug]{ u/L cGo :yfgLo a}+snfO{ ljb]zL d'b|fdf g} /sd pknJw u/fPsf] cj:yfdf eg] klxnf] a}+sn] cGt/ a}+s v/Lb tyf laqmLdf / kl5Nnf] a}+sn] ljk|]if0f zLif{sdf v/Lb egL hgfpg' kb{5 . o;}u/L, s'g} a}+s sfof{non] kf6L{af6 g]kfnL d'b|f lnO{ cfkm\g} jf cfkm\gf] s]Gb|Lo sfof{nosf] Ph]G;L lx;fj qm]l86 x'g] u/L ljb]zL d'b|fsf] 8«fkm\6, l6=l6=, ofq' r]s h:tf sfuhft hf/L u/]sf] cj:yfdf, To:tf] sfuhft hf/L ug]{ a}+s sfof{non] 4
zf]wgfGt/ tYofÍssf] ;DjlGwt zLif{ssf] laqmL snddf hgfpg' kb{5 . ;fy}, o:tf] sf/f]jf/ dWo] s]Gb|Lo sfof{nosf] Ph]G;L lx;fj qm]l86 x'g] u/L To:tf] sfuhft hf/L u/]sf] ePdf dfq s]Gb|Lo sfof{non] To:tf] sf/f]jf/ /sdnfO{ cGt/ a}+s laqmL zLif{sdf hgfpg' kb{5,
cGoyf o:tf] sf/f]jf/nfO{ s]Gb|Lo sfof{non] zf]wgfGt/
tYofÍdf pNn]v ug'{ kb}{g . ^=
j}b]lzs lgIf]k bfloTj M ljb]zLx?n] a}+sdf vf]n]sf] ljb]zL tyf :jb]zL b'j} d'b|fsf] vftfnfO{ a}+ssf] j}b]lzs lgIf]k bfloTj dfGg' kb{5 . t/, a}+sdf g]kfnLn] vf]n]sf] ljb]zL d'b|fsf] vftfnfO{ eg] cGt/f{li6«o d'b|f sf]ifsf] lgb]{lzsf cg';f/ :jb]zL (domestic) lgIf]k bfloTj dfGg' kb{5 . oBkL, afl0fHo a}+sx?n] pQm vftfnfO{ klg j}b]lzs lgIf]k bfloTjdf u0fgf ug]{ u/]sf]] x'Fbf o:tf] cj:yf eP;Ddsf] nflu g]kfnL gful/ssf] ljb]zL d'b|fsf] vftfnfO{ g]=zf]=–# kmf/dsf] æcGo l8kf]lh6Æ cGtu{t ;dfj]z u/L k7fpg' kb{5 . s'g} ljb]zLsf] ljb]zL d'b|f vftfaf6 csf]{ ljb]zLsf] g]kfnL ?k}ofF vftfdf /sdfGt/ (Transfer) ePdf o:tf] /sdnfO{ a}+sn] ljb]zL d'b|f v/Lb ghgfO{ j}b]lzs lgIf]k vftf aLr /sdfGt/ egL hgfpg' kb{5 . t/, ljb]zLsf] ljb]zL d'b|f tyf g]kfnL ?k}ofF vftfaf6 g]kfnLsf] vftfdf /sdfGt/ ePsf] /sdnfO{ eg] g]=zf]=–# kmf/dsf] æg]kfn leq vr{Æ snddf hgfpg' kb{5 . t/, Pp6f :yfgLo a}+sn] csf]{ :yfgLo a}+sdf vftf vf]nL hDdf u/]sf] ljb]zL d'b|f /sdnfO{ vftfjfnf a}+ssf] j}b]lzs ;DklQ tyf vftf /x]sf] a}+ssf] j}b]lzs bfloTj ;/x dfGg' kb{5 .
&=
kmf=g+= g]=zf]=–! M of] kmf/d ef/tLo ?lkofF gub v/Lb laqmL sf/f]jf/sf] dfl;s tYofÍ ljj/0f xf] . a}+s sfof{nol:yt gub sfpG6/, ;6xL sfp06/ / cGo dlgr]~h/x?n] v/Lb laqmL u/]sf] gub ef=?= sf/f]jf/ /sd tyf a}+sx?aLr x'g] cGt/a}+s gub ef=?= sf/f]jf/ /sdnfO{ Psd'i7 o; kmf/ddf ;DalGwt zLif{s tyf snddf pNn]v ug'{ kb{5 . o; kmf/ddf tYofÍ eg'{ eGbf klxn] tYofÍ k7fpg] lgsfosf] gfd, zfvf / sf]8 gDa/ ;d]t clgjfo{ ?kdf pNn]v ug'{ kb{5 . a}+s zfvf, ;6xL sfp06/ / dlgr]~h/x?n] k|To]s dlxgfsf] sf/f]jf/ o; kmf/ddf e/L dfl;s ?kdf k7fpg' kb{5 . o; kmf/dsf] g]kfnL / c+u|]hLsf] gd'gf o; lgb]{lzsfsf] cg';"rL–! df ;+nUg ul/Psf] 5 . o; kmf/dsf ljleGg zLif{s tyf sndx?sf] JofVof lgDg cg';f/ k|:t't ul/Psf] 5 . 5
&=! zLif{sx?sf] JofVof M &=!=! kf6L{ ;Fu÷nfO{ v/Lb÷laqmL M a}+s zfvf, ;6xL sfpG6/ jf dlgr]~h/x?n] g]kfnL jf ef/tLo kf6L{x?;Fu v/Lb u/]sf] ef=?= /sd a/fa/ x'g] g]kfnL ?k}ofF v/Lb snd tkm{ / kf6L{x?nfO{ laqmL u/]sf] ef=?= /sd a/fa/ x'g] g]kfnL ?k}ofF laqmL snd tkm{ pNn]v ug'{ kb{5 . &=!=@ a}+s ;Fu÷nfO{ v/Lb÷laqmL M ef=?= v/Lb÷laqmL sf/f]jf/ kf6L{x?;Fu geO{ a}+s zfvf, ef=?= sf]if, ;6xL sfp06/ / dlgr]~h/x?;Fu ePsf] eP ;f] /sd o; zLif{s cGtu{t v/Lb jf laqmL snddf b]vfpg' kb{5 . &=!=#
hDdf M hDdf snddf z'? df}Hbft, v/Lb ul/Psf] s"n /sd, laqmL ul/Psf] s"n /sd / clGtd df}Hbft b]vfpg' kb{5 . z'? df}Hbftdf s"n v/Lb /sd hf]8]/ s"n laqmL /sd 36fpFbf clGtd df}Hbft;Fu d]n vfg' kb{5 . o; g]=zf]=–! kmf/ddf ef/tLo ?lkofF v/Lb÷laqmL sf/f]jf/sf] tYofÍ pNn]v ul/g] ePtf klg o:df c+lst ul/g] /sdx? ef=?=df pNn]v gu/L sf/f]jf/ ePsf] ;Dk"0f{ ef=?= /sd a/fa/ x'g cfpg] g]kfnL ?k}ofFnfO{ xhf/sf] c+sdf pNn]v ug'{ kb{5 .
*=
kmf=g+=g]=zf]=–@-s_ M of] kmf/d a}+sx?sf] ljb]zL d'b|f sf/f]jf/ -ef=?= gub afx]s_ sf] tYofÍ ljj/0f xf] . a}+såf/f ul/Psf] ljb]zL d'b|f sf/f]jf/nfO{ zLif{s cg';f/ 5'§f 5'§} l6kf]6 ug'{ kb{5 . ljb]zL d'b|f sf/f]jf/ ubf{ a}+sx?n] v/Lb u/]sf] ljb]zL d'b|fsf] >f]t kQf nufO{ pQm /sdnfO{ ;DjlGwt zLif{ssf] v/Lb snddf tyf laqmL ePsf] ljb]zL d'b|fsf] laqmLsf] k|of]hg cg';f/ pQm /sdnfO{ ;DjlGwt zLif{ssf] laqmL snddf b]vfpg' kb{5 . o;/L ljb]zL d'b|f v/Lb tyf laqmL sf/f]jf/nfO{ ;DjlGwt zLif{s / snddf pNn]v ubf{ kl/jTo{ / ckl/jTo{ d'b|f -ef=?=_ sf] v/Lb÷laqmL sf/f]jf/nfO{ a]Unf a]Un} sndx?df l6kf]6 ug'{ kb{5 . kmf/ddf /sd pNn]v ubf{ sf/f]jf/ ePsf] ljb]zL d'b|f a/fa/ x'g cfpg] g]kfnL ?k}ofFnfO{ xhf/sf] c+sdf pNn]v ug'{ kb{5 . o; g]=zf]=–@-s_ kmf/dsf] g]kfnL / c+u|]hLsf] gd"gf o; lgb]{lzsfsf] cg';"rL–@ df ;+nUg ul/Psf] 5 . o; kmf/dsf ljleGg zLif{sx?sf] sf]8 g+Da/ / JofVof lgDg cg';f/ 5g\ . 6
*=! zLif{sx?sf] JofVof M !))))) lgof{t M dfn;fdfgx? ljb]zdf lgsf;L u/] jfkt k|fKt x'g] ljb]zL d'b|f /sdnfO{ o; zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o; zLif{s cGtu{t laqmL snddf eg] s'g} klg /sd cfpg' x'b}g . lgof{t zLif{snfO{ lgDg cg';f/ tLg pk–zLif{sdf juL{s/0f ul/Psf] 5 M !))!)) lgof{t clu|d e'QmfgL M lgof{t k|ltt–kq (Export L.C.) cGtu{t dfn;fdfgx? lgsf;L x'g' cufj} pQm dfn;fdfgsf] clu|d e'QmfgL :j?k a}+snfO{ /sd k|fKt ePdf o:tf] /sdnfO{ o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . !))@))
lgof{t ljnsf] e'QmfgL M lgof{t k|ltt–kq cGtu{t lgsf;L ePsf dfn;fdfgx?sf] afFsL e'QmfgL a}+snfO{ k|fKt ePdf pQm /sdnfO{ o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .
!))#))
cGo lgof{t e'QmfgL M lgof{t k|ltt–kq afx]s cGo Joj:yfaf6 dfn;fdfg lgsf;L u/] jfkt e'QmfgL k|fKt x'g cfPsf] /sdnfO{ o; pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o; zLif{s cGtu{tsf s]xL pk–zLif{sx?sf] JofVof lgDg cg';f/ ul/Psf] 5 .
!))#)!
OGwg t]nsf] :yfgLo laqmL M ljb]zL Po/nfOG;x?nfO{ ljb]zL d'b|fdf laqmL ul/Psf] xjfO{ OGwg tyf g]kfn clw/fHodf /x]sf ljb]zL s'6g}lts lgof]ux?nfO{ kl/jxg OGwg laqmL u/] jfkt k|fKt ljb]zL d'b|f /sdnfO{ o; zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .
!))#)@
lgof{tdf aLdf bfjL M lgsf;L ul/Psf] dfn;fdfg uGtJo :yn;Dd k'Ug g;sL af6}df k"0f{ jf cf+lzs ?kn] gi6 eP jfkt aLdf sDkgLn] æaLdf bfjLÆ jfkt pknJw u/fPsf] ljb]zL d'b|f /sdnfO{ o; zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .
7
!))#)#
!))#)$
cfoftdf aLdf bfjL M cfoft ul/Psf] dfn;fdfg uGtJo :yn;Dd cfO{ gk'Ub} af6}]df k"0f{ jf cf+lzs ?kn] gi6 eP jfkt aLdf sDkgLn] æaLdf bfjLÆ jfkt pknJw u/fPsf] ljb]zL d'b|f /sdnfO{ o; zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . cGo M lgof{t k|ltt–kq afx]s cGo Joj:yfaf6 lgsf;L ePsf] / dfyL pNn]v ul/Psf zLif{sx?df klg gkg]{ dfn;fdfgsf] e'QmfgL jfkt k|fKt x'g cfPsf] ljb]zL d'b|f /sdnfO{ o; zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . dfn;fdfg lgof{t u/] jfkt ;DalGwt zLif{s jf pk–zLif{sdf cfDbfgL b]vfO{ ;s]sf] /sd sf/0fjz cf+lzs jf k"0f{ ?kn] lkmtf{ ug'{ k/]df o:tf] /sdnfO{ ;f]xL zLif{s jf pk–zLif{ssf] v/Lb snddf b]vfO{Psf] /sdaf6 36fO{ afFsL /sd dfq b]vfpg' kb{5 . o;/L lkmtf{ u/]sf] /sd, cfDbfgL /sd eGbf clws ePdf pQm clws /sdnfO{ C0ffTds -–_ lrGx lbO{ pNn]v ug'{ kb{5 .
!!))))
oftfoft M o; zLif{sdf :yfgLo Po/nfOG; tyf :yn oftfoft af6÷nflu ePsf] ljb]zL d'b|f cfDbfgL÷vr{nfO{ lgDg cg';f/ ;DalGwt snddf pNn]v ug'{ kb{5 .
!!)!))
:yfgLo Po/nfO{G; M :yfgLo Po/nfO{G;n] cfh{g u/]sf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o;}u/L, :yfgLo Po/nfO{G;n]] vr{ u/]sf] /sdnfO{ o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 .
!!)@))
:yn oftfoft M g]kfnL :yn oftfoft sDkgL (Transport Company) x?n] ljb]zdf cyjf ljb]zLnfO{ :jb]zdf kl/jxg ;]jf pknJw u/fO{ cfh{g u/]sf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o;}u/L, ljb]zL :yn oftfoft sDkgLx?nfO{ e'QmfgL ul/Psf]] ljb]zL d'b|f /sd o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 .
!@))))
e|d0f M o; zLif{s cGtu{tsf ljleGg pk–zLif{sx?sf] JofVof lgDg cg';f/ 5g\ M 8
!@)!))
ko{6s M b[Zofjnf]sg, dgf]/~hg jf tLyf{6g p2]Zon] g]kfn e|d0fdf cfPsf ljb]zL ko{6sx?n] a}+sdf ;6xL u/]sf] ljb]zL d'b|f gub, 8«fˆ6, ofq' r]s cflbsf] /sdnfO{ o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o:t}, g]kfnLx? ljb]z e|d0fdf hfg ;6xL u/]sf] ljb]zL d'b|f a/fa/sf] /sd o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 .
!@)@))
:yfgLo xf]6n M :yfgLo xf]6nx?n] ko{6sx?af6 cfDbfgL u/]sf] ljb]zL d'b|f gub, ofq' r]s, 8«fˆ6 cflb a}+sdf hDdf ug{ NofPdf ;f]] /sd o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o; pk–zLif{s cGtu{t laqmL snddf s'g} klg /sd cfpg' x'b}g . cfˆgf] Joj;fo k|j4{gsf] l;nl;nfdf xf]6nnfO{ pknJw u/fOPsf] ljb]zL d'b|f /sdnfO{ k|of]hg cg';f/ cGo ;DjlGwt zLif{ssf] laqmL snddf b]vfpg' kb{5 . pbfx/0fsf] nflu s'g} xf]6nn]] cfˆgf] xf]6n lj:tf/sf] nflu dfn;fdfg cfoft (Import) u/]df æ:yfgLo xf]6nÆ zLif{ssf] vr{ snddf /sd pNn]v gu/L o; kmf/dsf] æcfoftÆ zLif{ssf] vr{ snddf b]vfpg' kb{5 . o;}u/L, pQm xf]6nn]] Joj;fo k|j4{gsf] nflu cfˆgf sd{rf/LnfO{ tflnd tyf ;]ldgf/df ljb]z k7fpFbf nfu]sf] ljb]zL d'b|f vr{ /sdnfO{ æ:yfgLo xf]6nÆ zLif{sdf pNn]v gu/L qmdzM sf]8 g+= !@)%)) ælzIffÆ tyf sf]8 g+= !@)^)) æJofkf/ e|d0fÆ zLifs{sf] vr{ sndx?df pNn]v ug'{ kb{5 .
!@)#))
:yfgLo 6«fen Ph]G;L M :yfgLo 6«fen Ph]G;Lx?n] ljb]zL ko{6sx?nfO{ ;]jf pknJw u/fO{ cfh{g u/]sf] ljb]zL d'b|f a}+sdf hDdf ug{ NofPdf o; pk–zLif{ssf] v/Lb snddf / o:tf Ph]G;Lx?nfO{ pknJw u/fPsf] ljb]zL d'b|fsf] /sd laqmL snddf pNn]v ug'{ kb{5 .
!@)$))
:yfgLo 6]«ls+Ë tyf ¥ofˆ6LË Ph]G;L M :yfgLo 6]«lsË tyf ¥ofˆ6LË Ph]G;Lx?n] klg :yfgLo 6«fen Ph]G;L ;/x ljb]zLx?nfO{ ;]jf pknJw u/fO{ cfh{g u/]sf] ljb]zL d'b|f a}+sdf hDdf ug{ NofPdf o; pk–zLif{ssf] v/Lb snddf / o:tf Ph]G;Lx?nfO{ pknJw u/fPsf] ljb]zL d'b|fsf] /sd laqmL snddf pNn]v ug'{ kb{5 . 9
!@)%))
lzIff M g]kfnl:yt lzIf0f ;+:yfdf cWoogsf] nflu ljb]zLx?af6 k|fKt ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb snddf tyf ljb]zL lzIf0f ;+:yfdf cWoog ug{sf] nflu g]kfnLnfO{ pknJw u/fOPsf] ljb]zL d'b|f /sdnfO{ laqmL snddf b]vfpg' kb{5 .
!@)^))
Jofkf/ e|d0f M g]kfndf cfof]lht uf]i7L, ;]ldgf/ tyf k|b{zgLdf ;xefuL x'g cfPsf ljb]zLx?n] ;6xL u/]sf] ljb]zL d'b|f /sdnfO{ o; pkzLifs{sf] v/Lb snddf tyf s'g} Joj;fo k|j4{gsf] l;nl;nfdf ljb]zdf cfof]lht uf]i7L, ;]ldgf/ tyf k|b{zgLdf efu lng] p2]Zon] g]kfnLx?n] ;6xL u/L nu]sf] ljb]zL d'b|f /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
!@)&))
cf}iflw pkrf/ M g]kfndf cf}iflw pkrf/sf nflu ljb]zLx?af6 k|fKt ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb snddf tyf ljb]zdf cf}iflw pkrf/ u/fpgsf] nflu g]kfnLnfO{ pknJw u/fOPsf] ljb]zL d'b|f /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
!@)*))
kf;kf]6{ M ljb]z e|d0fdf hfFbf g]kfnLx?nfO{ kf;kf]6{ ;'ljwf cGtu{t pknJw u/fOPsf] ljb]zL d'b|f /sdnfO{ dfq o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 . o; pk–zLif{s cGtu{t v/Lb snddf eg] s'g} klg /sd cfpg' x'b}g .
!@)())
ofqL af6÷nfO{ lkmtf{ M g]kfnLx? ljb]z e|d0fdf hfFbf ;6xL u/L nu]sf] ljb]zL d'b|f dWo] vr{ eO{ afFsL /x]sf] /sd ;6xL ug{ NofPdf ;f] /sdnfO{ o; pk– zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o;}u/L, g]kfn e|d0fdf cfPsf ljb]zL ofqLx? g]kfnaf6 kmsL{ hfFbf pgLx?;Fu afFsL /x]sf] g]kfnL d'b|f k|rlnt lgodfg';f/ ;6xL u/L ljb]zL d'b|f pknJw u/fpFbf To:tf] /sdnfO{ ljqmL snddf pNn]v ug'{ kb{5 .
10
!@!)))
!#))))
cGo M e|d0f zLif{s cGtu{t kg]{ t/, pk/f]Qm pk–zLif{sx?n] ;d]6\g g;s]sf cGo s'g} p2]Zo jf k|of]hgsf] nflu ljb]zL d'b|f v/Lb jf laqmL ePdf a}+sn] To:tf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] qmdzM v/Lb jf laqmL snddf pNn]v ug'{ kb{5 . >d tyf k"FhL nufgLaf6 cfDbfgL÷vr{ M g]kfnLn] ljb]zdf tyf ljb]zLn] g]kfndf k"FhL nufgL tyf >d u/L k|fKt u/]sf] ljb]zL d'b|f /sdnfO{ o; zLif{ssf] qmdzM v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 . pk/f]Qm nufgLsf] d"n /sd eg] o; kmf/dsf] sf]8 g+= !&)))) æk|ToIf ljb]zL nufgLÆ zLif{sdf pNn]v ug'{ kb{5 . k"FhL nufgLaf6 x'g] cfDbfgL÷vr{nfO{ æ;/sf/LÆ / ælghLÆ u/L b'O{ If]qdf juL{s/0f u/L k|To]s If]qsf] nflu b'O{ pk–zLifs{sf] Joj:yf ul/Psf] 5 . o;}u/L, >daf6 k|fKt x'g] kfl/>lds tyf Hofnfsf nflu 5'§} zLif{ssf] Joj:yf ul/Psf] 5 .
!#)!))
;/sf/L If]q M ;/sf/L If]qaf6 ljb]zdf nufgL u/L k|fKt u/]sf] k|ltkmn / ljb]zLx?n] g]kfnsf] ;/sf/L If]qdf nufgL ubf{ ltg'{ kg]{ Jofh o; zLif{s cGtu{t pNn]v ug'{ kb{5 . o; zLif{s cGtu{t lgDg b'O{ pk–zLif{ssf] Joj:yf ul/Psf] 5 .
!#)!)!
a}+s nufgLsf] Jofh M >L % sf] ;/sf/ jf g]kfn /fi6« a}+sn] ljb]zL a}+s lgIf]kdf u/]sf] nufgLdf cflh{t JofhnfO{ o; pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o;}u/L, g]kfn /fi6« a}+sdf /x]sf] ljb]zLx?sf] lgIf]kdf s'g} Jofh /sd e'QmfgL ePdf ;f] /sdnfO{ o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 .
!#)!)@
cGo nufgLsf] Jofh÷nfef+z cflb M >L % sf] ;/sf/ jf g]kfn /fi6« a}+sn]] ljb]zL a}+s lgIf]k afx]s cGo ljb]zL z]o/, l8j]Gr/, a08 cflbdf u/]sf] nufgLdf cflh{t Jofh÷nfef+; cflbnfO{ o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o;}u/L, >L % sf] ;/sf/ / g]kfn /fi6« a}+sn] lnPsf] ljb]zL 11
C0fsf] Jofh e'QmfgL ubf{ o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 . !#)@))
!#)@)!
lghL If]q M >L % sf] ;/sf/ / g]kfn /fi6« a}+s afx]s cGo a}+s tyf lghL ;+3– ;+:yfx?n] ljb]zdf nufgL u/L k|fKt u/]sf] Aofh, nfef+z cflb / o;}u/L g]kfnsf a}+s tyf lghL ;+3–;+:yfx?df ljb]zLn] u/]sf] nufgLdf e'QmfgL ul/Psf] Aofh, nfef+z cflb o; zLif{s cGtu{t pNn]v ug'{ kb{5 . o; zLif{s cGtu{t lgDg b'O{ pk–zLif{ssf] Joj:yf ul/Psf] 5 . a}+s nufgLsf] Jofh M :yfgLo afl0fHo a}+sx?n] ljb]zL Ph]G;L a}+sdf nufgL u/L k|fKt u/]sf] Jofh / :yfgLo afl0fHo a}+sdf ljb]zLx?n] ljb]zL d'b|fdf vf]n]sf] vftfdf e'QmfgL ul/Psf]] Aofh /sd qmdzM o; pk–zLif{ssf] v/Lb / laqmL snddf pNn]v ug'{ kb{5 .
!#)@)@
cGo nufgLsf] Jofh, nfef+z, d'gfkmf cflb M :yfgLo afl0fHo a}+s tyf cGo ;+3–;+:yfx?n] ljb]zdf z]o/, l8j]Gr/, a08 cflbdf nufgL u/L k|fKt u/]sf] Jofh, nfef+z cflb /sd o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o;}u/L, :yfgLo afl0fHo a}+s tyf ;+3–;+:yfx?n] lnPsf] ljb]zL C0fsf] Aofh e'QmfgL ubf{, g]kfndf ePsf] ljb]zL nufgLdf ljb]zL nufgLstf{n] k|fKt u/]sf] nfef+z, cljtl/t gfkmf (Retained earnings) cflb laqmL snddf hgfpg' kb{5 . ;fy}, ljb]zL nufgLstf{n] g]kfndf hn ljB't cfof]hgfdf nufgL u/L pTkflbt ljB't v/Lb ubf{ e'QmfgL ePsf] ljb]zL d'b|f klg o;} pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 .
!#)#))
kfl/>lds tyf Hofnf sd_ sfd u/L sdfO{ v/Lb snddf b]vfpg' ljb]zLx?nfO{ pknJw b]vfpg' kb{5 .
M g]kfnLn] ljb]zdf 5f]6f] cjlwsf] nflu -! jif{ eGbf NofPsf] kfl/>lds tyf HofnfnfO{ o; pk–zLif{ssf] kb{5 . o;}u/L, g]kfndf 5f]6f] cjlwsf nflu sfo{/t u/fOPsf] kfl/>lds tyf HofnfnfO{ laqmL snddf
12
!$))))
;/sf/L sf/f]jf/ cGoq gk/]sf] M cGoq gk/]sf ;/sf/L sf/f]jf/nfO{ ;d]6\g lgDg cg';f/ b'O{ pk–zLif{ssf] Joj:yf ul/Psf] 5 M
!$)!))
ljb]zl:yt g]kfnL s"6g}lts lgof]ux? M ljb]zl:yt >L % sf] ;/sf/sf s"6g}lts lgof]uaf6 ePsf] ljb]zL d'b|f cfDbfgL /sdnfO{ o; pk–zLif{ssf] v/Lb snddf tyf g]kfnaf6 pQm lgof]ux?sf] vr{sf] nflu k7fOPsf] /sd laqmL snddf b]vfpg' kb{5 . t/, oL lgof]ux?n] ljb]zdf ;+sng u/]sf] cWofudg (visa) tyf kj{tf/f]x0f z'Ns cflb h:tf /f]oN6L /sdnfO{ eg] 5'6\ofpg ;+ej eP;Dd o; pk–zLif{sdf pNn]v gu/L o; kmf/dsf] sf]8 g+= !%)*)) æ/f]oN6LÆ pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .
!$)@))
cGo M cGoq sxL st} 5'6\ofO{ b]vfpg g;lsg] ;/sf/L If]qsf] ljb]zL d'b|f cfDbfgL÷vr{nfO{ o; pk–zLif{ssf] qmdzM v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 .
!%))))
cGo ;]jf M o; zLif{snfO{ lgDg cg';f/sf] pk–zLif{sx?df juL{s/0f ul/Psf] 5M
!%)!))
j:t'x?sf] dd{t tyf ;Def/ M :jb]zdf ljb]zLx?sf] dfn;fdfg dd{t tyf ;Def/ u/] jfkt cfDbfgL ePsf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o;}u/L, g]kfnLn] ljb]zdf dfn;fdfg dd{t tyf ;Def/ u/fpFbf vr{ ePsf] ljb]zL d'b|f /sd laqmL snddf pNn]v ug'{ kb{5 . j:t'x?sf] dd{t tyf ;Def/sf] l;nl;nfdf 5'§} v'Ng] u/L s'g} kf6{k'hf{ h8fg ul/Psf] /x]5 eg] To:tf] kf6{k"hf{sf] d"No a/fa/sf] /sd o; pk–zLifs{df gb]vfO{ lgof{t jf cfoft zLif{ssf] qmdzM v/Lb jf laqmL snddf pNn]v ug'{ kb{5 .
!%)@))
aLdf ;]jf M ljb]zLx?nfO{ hLjg tyf lghL{jg aLdf ;]jf pknJw u/fP jfkt :jb]zL aLdf sDkgLx?nfO{ lk|ldod :j?k k|fKt x'g] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o;}u/L, aLdf ;]jf pkef]u u/] 13
jfkt ljb]zL aLdf sDkgLx?nfO{ lk|ldod :j?k e'QmfgL ePsf] ljb]zL d'b|f /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 . t/, aLdf bfjL (Insurance Claim) jfkt k|fKt ePsf] jf e'QmfgL u/]sf] ljb]zL d'b|f /sd eg] o; pk–zLif{sdf gb]vfO{ sf]8 g+= !^)@)% æaLdf bfjLÆ cGtu{t pNn]v ug'{ kb{5 . !%)#))
lgdf{0f ;]jf M 7]Ssf–k§f sf/f]jf/ cGtu{t g]kfnL sDkgLn] ljb]zdf lgdf{0f ;]jf pknJw u/fO{ k|fKt u/]sf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb snddf tyf ljb]zL sDkgLn] g]kfndf o:tf] ;]jf pknJw u/fP jfkt e'QmfgL ul/Psf]] ljb]zL d'b|f /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
!%)$))
Joj;flos tyf k|fljlws ;]jf M g]kfnL JolQm, kmd{ jf sDkgLn] ljb]zdf Joj;flos tyf k|fljlws ;]jf pknJw u/fO{ cfh{g u/]sf] ljb]zL d'b|f /sd / ljb]zL JolQm, kmd{ jf sDkgLn] o:tf] ;]jf pknJw u/fP jfkt e'QmfgL ul/Psf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] qmdzM v/Lb / laqmL snddf pNn]v ug'{ kb{5 .
!%)%))
;+rf/, ;"rgf tyf lj1fkg ;]jf M ljb]zLx?nfO{ ;+rf/, ;"rgf tyf lj1fkg ;]jf pknJw u/fP jfkt cfDbfgL ePsf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb snddf / ljb]zLx?af6 o:tf ;]jfx? pkef]u u/] jfkt e'QmfgL ul/Psf] ljb]zL d'b|f /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
!%)^))
kq–klqsf tyf 5kfO{ vr{ M kq–klqsf ljb]z k7fpFbf / ljb]zLnfO{ 5kfO{ ;]jf pknJw u/fP jfkt cfDbfgL ePsf] ljb]zL d'b|f /sd o; pk–zLif{ssf] v/Lb snddf / ljb]zaf6 lemsfOg] kq–klqsf tyf ljb]zdf s'g} 5kfO{ ;DaGwL sfo{ u/fP jfkt e'QmfgL ePsf] ljb]zL d'b|f /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
!%)&))
sldzg, l8:sfp06, kmL; tyf cGo z'Ns M s'g} j:t' jf ;]jf ljb]zLnfO{ pknJw u/fpFbf cyjf ljb]zLaf6 k|fKt ubf{ sldzg, l8:sfpG6, kmL; tyf cGo z'Ns jfkt cfDbfgL jf vr{ ePsf] ljb]zL d'b|f /sdnfO{ pQm j:t' jf 14
;]jf;Fu ;DalGwt d"n zLif{sdf pNn]v gu/L o; pk–zLif{ssf] qmdzM v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 . !%)*))
/f]oN6L M /fh:j, ;nfdL tyf cGo ;/sf/L b:t'/ / JolQmut k|ltlnlk clwsf/ (Copy Right) cflb jfkt cfDbfgL÷vr{ ePsf] ljb]zL d'b|f /sdnfO{ o; pk– zLif{ssf] qmdzM v/Lb / laqmL snddf pNn]v ug'{ kb{5 .
!%)())
cGo M pk/f]Qm pk–zLif{sx?df 5'6\ofO{ pNn]v ug{ g;lsg] ;]jf ;DaGwL ;fgfltgf cfDbfgL tyf vr{ ePsf ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] qmdzM v/Lb / laqmL snddf pNn]v ug'{ kb{5 .
!^))))
6«fG;km/ M s'g} j:t' jf ;]jf pknJw u/]÷u/fP jfkt cfDbfgL jf vr{ x'g] ljb]zL d'b|f /sd afx]s cg'bfg ;xfotf, bfg–bftJo, rGbf, pkxf/ cflb h:tf Ps tkmL{ e'QmfgL x'g] /sdx?nfO{ o; zLif{sdf ;dfj]z ug'{ kb{5 . o; zLif{snfO{ lgDg cg';f/ ;/sf/L / lghL u/L b'O{ If]qdf juL{s/0f ul/Psf] 5 .
!^)!))
;/sf/L If]q M o; If]q cGtu{t lgDg tLg pk–zLifs{sf] Joj:yf ul/Psf] 5 M
!^)!)!
ef/tLo cGtMz'Ns lkmtf{ M g]kfnL Jofkf/Lx?n] a}+s dfkm{t ef/taf6 ;fdfg cfoft ubf{ pQm ;fdfgdf nfu]sf] ef/tLo cGtMz'Ns /sd ef/t ;/sf/n] >L % sf] ;/sf/nfO{ lkmtf{ u/] jfkt k|fKt x'g] ljb]zL d'b|f /sd o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o; pk–zLif{s cGtu{t laqmL snddf eg] s'g} klg /sd cfpg' x'b}g .
!^)!)@
cfof]hgf cg'bfg ;xfotf M >L % sf] ;/sf/af6 ;+rflnt cfof]hgfx?sf] nflu ljb]zL bft[ lgsfox?åf/f k|fKt ePsf] cg'bfg ;xfotf /sdnfO{ o; pk– zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o;}u/L, ljb]zdf ;+rflnt cfof]hgfsf nflu >L % sf] ;/sf/åf/f pknJw u/fOPsf] cg'bfg ;xfotfnfO{ laqmL snddf pNn]v ug'{ kb{5 . 15
!^)!)#
cGo cg'bfg ;xfotf M ljb]zL ;/sf/n] >L % sf] ;/sf/nfO{ cyjf >L % sf] ;/sf/n] ljb]zL ;/sf/nfO{ cfof]hgf ;+rfng afx]s cGo s'g} k|of]hgsf] nflu ljb]zL d'b|fdf pknJw u/fPsf] cg'bfg ;xfotfnfO{ o; pk–zLif{ssf] qmdzM v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 .
!^)@))
lghL If]q M o; If]q cGtu{t lgDg rf/ pk–zLif{ssf] Joj:yf ul/Psf] 5 M
!^)@)!
Pg=hL=cf]=nfO{ gub tyf ljk|]if0f M :yfgLo Pg=hL=cf]= -u}/–;/sf/L ;+3–;+:yf_ sf] gfddf ljb]zaf6 ljk|]if0f k|fKt ePdf cyjf clw/fHo leq g} ljb]zLx?af6 ltgLx?nfO{ gub ljb]zL d'b|f k|fKt ePdf To:tf] /sdnfO{ o; pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o; pk–zLif{ssf] laqmL snddf eg] s'g} klg /sd cfpg' x'b}g . u}/ ;/sf/L ;+3–;+:yfx?n]] ljb]zL d'b|fdf u/]sf] vr{ /sdnfO{ eg] k|of]hg cg';f/ ;DjlGwt zLif{s÷pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 .
!^)@)@
JolQmut ljk|]if0f M Pg=hL=cf]= afx]s cGo g]kfnL JolQmx?nfO{ k|fKt x'g] ljk|]if0f jf gub ljb]zL d'b|f /sdsf] >f]t gv'n]df o:tf] /sdnfO{ o; pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o:tf] ljk|]if0f /sd ;DaGwL cfDbfgLsf] >f]t tyf vr{sf] k|of]hg v'nfpg ;lsg] ePdf ;f]lx jdf]lhd zLif{s÷pk–zLif{sx?sf] qmdzM v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 . g]kfnLx?n] ljb]zdf sfd u/L kl/jf/nfO{ k7fpg] /sd klg o;} pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . ;fy}, :yfgLo dgL 6«fG;km/ Ph]G;Lx? tyf dgL 6«fG;km/ Ph]G;Lsf] Ph]G6 eO{ sfd ug]{ :yfgLo 6«fen Ph]G;Lx?n] dgL 6«fG;km/ ;DaGwL /sd hDdf ug{ NofPdf o; pk–zLif{sdf cfDbfgL b]vfpg' kb{5 . o;}u/L, ljb]zLx?n] g]kfndf Ps jif{eGbf a9L ;do sfd u/L pgLx?sf] kl/jf/nfO{ k7fPsf] ljb]zL d'b|f /sd laqmL snddf b]vfpg' kb{5 .
16
!^)@)#
k]G;g M g]kfnLx?nfO{ ljb]zaf6 k|fKt k]G;g -lgj[lQe/0f_ /sdnfO{ o; pk– zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o; pk–zLif{ssf] laqmL snddf eg] s'g} /sd cfpg' x'b}g .
!^)@)$
bfg–bftJo, rGbf, pkxf/ cflb M g]kfnLx?n] ljb]zL d'b|fdf k|fKt u/]sf] bfg– bftJo, rGbf, pkxf/ cflb h:tf /sdnfO{ o; pk–zLif{ssf] v/Lb snddf tyf g]kfnLn] ljb]zLx?nfO{ pknJw u/fPsf] o:tf] /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 . aLdf bfjL M g]kfnL JolQm jf aLdf sDkgLx?n] ljb]zL aLdf sDkgLx?df aLdf jf k'g/aLdf u/]sf]df aLdf bfjL jfkt k|fKt /sd o; pk–zLif{ssf] v/Lbtkm{ / g]kfnL aLdf sDkgLx?n] aLdf bfjL jfkt ljb]zLx?nfO{ e'QmfgL u/]sf] /sd laqmL tkm{ b]vfpg' kb{5 . t/, ;fdfg lgof{t jf cfoftsf] aLdf bfjL jfktsf] /sd eg] o; pk–zLif{sdf pNn]v gu/L qmdzM sf]8 g+= !))#)@ / !))#)# df pNn]v ug'{ kb{5 .
!^)@)%
!&))))
k|ToIf ljb]zL nufgL M o; zLif{snfO{ lgDg tLg pk–zLif{sx?df juL{s/0f ul/Psf] 5 M
!&)!))
k"FhLut ;xeflutf M ljb]zL JolQm, kmd{, sDkgL tyf a}+s cflbn] g]kfnL kmd{, sDkgL tyf a}+s cflbdf k"FhL nufgL u/]df o; pk–zLif{ssf] v/Lb snddf tyf g]kfnL JolQm, kmd{, sDkgL, a}+s cflbn] ljb]zdf k"FhL nufgL u/]df laqmL snddf pNn]v ug'{ kb{5 .
!&)@))
nufgL lkmtf{ M g]kfnLn] ljb]zdf nufgL u/]sf] /sd cf+lzs jf k"0f{ ?kdf lkmtf{ NofPdf To:tf] /sd o; pk–zLif{ssf] v/Lb snddf tyf ljb]zLx?n] g]kfndf nufgL u/]sf] /sd cf+lzs jf k"0f{ ?kn] lkmtf{ nu]df To:tf] /sd laqmL snddf pNn]v ug'{ kb{5 . t/, nufgL lkmtf{ geO{ k|ltkmn jf nfef+z dfq lkmtf{ ePdf o; pk–zLif{s cGtu{t gb]vfO{ sf]8 g+= !#)@)@ cGtu{t pNn]v ug'{ kb{5 . 17
!&)#))
!*))))
cfk|jf;L ljk|]if0f tyf ;DklQ v/Lb÷laqmL M g]kfnLx?n] ljb]zdf /x]sf] cfˆgf] crn ;DklQ laqmL u/L k|fKt u/]sf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb snddf tyf ljb]zLx?sf] crn ;DklQ v/Lb ubf{ g]kfnLn] e'QmfgL u/]sf] ljb]zL d'b|f /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 . ;fy}, g]kfnLx? g]kfn 5f8L cGo b]zdf j;f]jf; ug]{ u/L uPdf ;'ljwf cg';f/ ;6xL u/L nu]sf] yk ljb]zL d'b|f /sd klg laqmL snddf pNn]v ug'{ kb{5 . o;}u/L, ljb]zL gful/s g]kfndf j;f]jf; ug]{ u/L cfk|af; (Migrant) eO{ cfpFbf lghn] ;6xL ug{ NofPsf] ljb]zL d'b|f v/Lb snddf pNn]v ug'{ kb{5 . j}b]lzs C0f ;xfotf M o; zLif{snfO{ ;/sf/L / lghL u/L b'O{ If]qdf juL{s/0f ul/Psf] 5 . ;fy}, k|To]s If]qsf] ljb]zL C0f k|flKt / e'QmfgLsf] nflu cnu– cnu pk–zLif{ssf] Joj:yf ul/Psf] 5 .
!*)!))
;/sf/L If]q M >L % sf] ;/sf/n] k|fKt u/]sf] jf lbPsf] j}b]lzs C0f jfktsf] sf/f]jf/ /sd o; pk–zLif{s cGtu{t pNn]v ug'{ kb{5 .
!*)!)!
ljb]zL C0f M ljb]zL ;/sf/ jf cGt/f{li6«o ;+3–;+:yfn] >L % sf] ;/sf/nfO{ pknJw u/fPsf] C0f ;xof]u /sd o; pk–zLif{ssf] v/Lb snddf tyf >L % sf] ;/sf/n] ljb]zdf pknJw u/fPsf] C0f ;xof]u /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
!*)!)@
C0f -;fFjf_ e'QmfgL M >L % sf] ;/sf/åf/f pknJw u/fOPsf] C0f ;xof]u /sdsf] ;fFjf e'QmfgL ljb]zjf6 k|fKt ePdf o:tf] /sdnfO{ o; pk–zLif{ssf] v/Lb snddf tyf >L % sf] ;/sf/n] e'QmfgL u/]sf] j}b]lzs C0fsf] ;fFjf /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
!*)@))
lghL If]q M >L % sf] ;/sf/ afx]s cGo lghL lgsfox?n] k|fKt u/]sf] jf lbPsf] j}b]lzs C0f jfktsf] sf/f]jf/ /sd o; pk–zLif{s cGtu{t pNn]v ug'{ kb{5 .
18
!*)@)!
ljb]zL C0f M ljb]zL JolQm, a}+s, ;+3–;+:yf cflbn] g]kfnL u}/ ;/sf/L ;+3– ;+:yfnfO{ pknJw u/fPsf] ljb]zL C0f ;xof]u /sd o; pk–zLif{ssf] v/Lb snddf tyf g]kfnL JolQm, a}+s / ;+3–;+:yfn] ljb]zdf pknJw u/fPsf] C0f ;xof]u /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
!*)@)@
C0f -;fFjf_ e'QmfgL M pk/f]Qm sf]8 g++ !*)@)! jdf]lhd pknJw u/] u/fPsf] ljb]zL C0fsf] ;fFjf lkmtf{ jfkt ljb]zL d'b|f /sd k|fKt ePdf jf e'QmfgL ul/Pdf o; pk–zLif{ssf] qmdzM v/Lb / laqmL snddf pNn]v ug'{ kb{5 .
!())))
cfoft M g]kfnLx?n] ljb]zaf6 dfn;fdfgx? cfoft ubf{ ljb]zL kf6L{nfO{ e'QmfgL u/]sf]] ljb]zL d'b|f /sdnfO{ o; zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 . o; zLif{s cGtu{t v/Lb snddf eg] s'g} klg /sd cfpg' x'b}g . cfoft zLif{snfO{ lgDg cg';f/ b'O{ ju{df juL{s/0f ul/Psf] 5 M
!()!))
Pn=;L= cGtu{t M a}+sx?df cfoft k|ltt–kq -Pn=;L=_ vf]nL ljb]zaf6 dfn;fdfg cfoft ubf{ e'QmfgL ul/Psf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 .
!()@))
cGo M k|ltt–kq -Pn=;L=_ afx]s cGo dfWodaf6 cfoft ul/Psf] dfn;fdfgx?sf] e'QmfgL 8«fˆ6, l6=l6= jf cGo s'g} dfWod dfkm{t ul/Pdf To:tf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 . b|i6Jo M dfn;fdfgx?sf] cfoft jfkt Ps k6s vr{ b]vfO{ ;s]sf] ljb]zL d'b|f /sd s'g} sf/0fjz vr{ geO{ lkmtf{ x'g cfPdf o:tf] lkmtf{ /sdnfO{ laqmL snddf b]vfOPsf] /sdaf6 36fO{ b]vfpg' kb{5 . o;/L lkmtf{ x'g cfPsf] /sd laqmL snddf b]vfOPsf] /sdeGbf clws ePdf pQm clws /sdnfO{ C0ffTds lrGx -–_ lbO{ pNn]v ug'{ kb{5 .
@)))))
j}b]lzs lgIf]k bfloTj M ljb]zL s'6g}lgs lgof]u, ;+3–;+:yf, Po/nfOG; / JolQmx?sf] gfddf :yfgLo a}+sx?df /x]sf] ljb]zL tyf :yfgLo d'b|fsf] ;Dk"0f{ vftfnfO{ j}b]lzs lgIf]k bfloTj dfGg' kb{5 . o:tf] j}b]lzs lgIf]k bfloTj vftfx?df hDdf x'g] u/L ljb]zaf6 ljk|]if0f, ofq' r]s jf gub k|fKt ePdf o; 19
zLif{ssf] v/Lb snddf tyf oL vftfx? vr{ u/L ljb]zdf ljk|]if0f k7fOPdf, ofq' r]s hf/L ul/Pdf jf gub ljb]zL d'b|f e'QmfgL ul/Pdf laqmL snddf pNn]v ug'{ kb{5 . o;sf cltl/Qm Ps a}+ssf] j}b]lzs lgIf]k vftfdf vr{ eO{ csf]{ a}+ssf] j}b]lzs lgIf]k vftfdf hDdf x'g] u/L ePsf] sf/f]jf/nfO{ klg klxnf] a}+sn] o; zLif{ssf] laqmL snddf tyf kl5Nnf] a}+sn] v/Lb snddf b]vfpg' kb{5 . t/, g]kfnLx?sf] ljb]zL d'b|f vftfdf hDdf x'g cfPsf] /sd / ;f]af6 vr{ x'g] /sd o; zLif{sdf gb]vfO{ s'g >f]taf6 cfDbfgL / s'g k|of]hgsf] nflu vr{ ePsf] xf] ;f]xL zLif{s jf pk–zLif{sdf v/Lb jf laqmL hgfpg' kb{5 . pbfx/0fsf] ?kdf g]kfnLn] lgof{t u/L cfh{g u/]sf] ljb]zL d'b|f lghsf] ljb]zL d'b|f vftfdf hDdf x'g cfPdf o; zLif{sdf pNn]v gu/L ælgof{tÆ zLif{s cGtu{t v/Lb snddf pNn]v ug'{ kb{5 . j}b]lzs lgIf]k bfloTj ;DaGwL vftf sf/f]jf/sf] lj:t[t tYofÍ ljj/0f g]=zf]=–# kmf/ddf pNn]v ul/ k7fpg' kb{5 . @!))))
cGt/a}+s M ljleGg a}+sx? aLr cyjf Ps} a}+ssf ljleGg vftfx? jf sfof{nox? aLr ljb]zL d'b|f ;DaGwL sf/f]jf/nfO{ cGt/a}+s sf/f]jf/ dfGg' kb{5 . o; lsl;dsf cGt/a}+s sf/f]jf/sf] ljb]zL d'b|f /sd o; zLif{ssf] ;DalGwt snddf pNn]v ug'{ kb{5 .
*=@ *=@=!
sndx?sf] JofVof M kl/jTo{ d'b|f v/Lb tyf laqmL M ef/tLo d'b|f afx]s a}+sx?n] v/Lb tyf laqmL u/]sf] cGo ;Dk"0f{ ljb]zL d'b|f /sdnfO{ ;DalGwt zLif{ssf] qmdzM v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 .
*=@=@
ef/tLo d'b|f v/Lb tyf laqmL M a}+sn] v/Lb tyf laqmL u/]sf] ef/tLo d'b|f -gub afx]s_ /sdnfO{ ;DalGwt zLif{ssf] qmdzM v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 .
20
*=@=#
hDdf v/Lb tyf laqmL Ma}+sn] v/Lb tyf laqmL u/]sf] kl/jTo{ d'b|f tyf ef=?= -gub afx]s_ nfO{ hf]8L ;DalGwt zLif{ssf] qmdzM v/Lb tyf laqmL sndsf] æhDdfÆ tkm{ pNn]v ug'{ kb{5 .
(=
kmf=g+=g]=zf]=–@-v_ M k|:t't kmf/d g]=zf]=–@-s_ kmf/dsf] r]lsË ljj/0f xf] . ljb]zL d'b|f sf/f]jf/sf] l6kf]6 sfo{ g]=zf]=–@-s_ kmf/ddf ;xL ?kn] eP geP af/]sf] hfgsf/L o; kmf/dåf/f x'g ;Sg] x'Fbf o; kmf/dnfO{ r]lsË ljj/0f elgPsf] xf] . g]=zf]=–@-s_ kmf/d h:t} o; kmf/ddf klg kl/jTo{ / ckl/jTo{ -ef=?=_ ljb]zL d'b|fsf] sf/f]jf/nfO{ 5'§f 5'§} pNn]v ug]{ Joj:yf ul/Psf] 5 . o;}u/L, o; kmf/dsf ljleGg sndx?df /sd pNn]v ubf{ g]=zf]=–@-s_ kmf/d cg';f/ sf/f]jf/ ePsf] ljb]zL d'b|f a/fa/ x'g cfpg] g]kfnL ?k}ofFnfO{ xhf/sf] c+sdf pNn]v ug'{ kb{5 . k|:t't kmf/d g]=zf]=–@-s_ kmf/dsf] r]ls+Ë ljj/0f ePsf]n] g]=zf]=–@-s_ kmf/dsf] ;fy of] kmf/d ;+nUg u/L zf]wgfGt/ dxfzfvfnfO{ pknJw u/fpg' kb{5 . o; g]=zf]=–@-v_ kmf/dsf] g]kfnL / c+u]|hLsf] gd'gf cg';"rL–# df ;+nUg ul/Psf] 5 . o; kmf/dsf ljleGg zLif{s tyf sndx?sf]] JofVof lgDg cg';f/ k|:t't ul/Psf] 5 .
(=!
zLif{sx?sf] JofVof M
(=!=!
ljb]zL d'b|f gub df}Hbft M ef/tLo ?lkofFsf] gub sf/f]jf/ tYofÍ o; lgb]{lzsfsf] g]=zf]=–! kmf/dåf/f ;+sng ul/g] Joj:yf ul/Psf]n] pQm gub sf/f]jf/ afx]s cGo ljb]zL d'b|fsf] gub v/Lb laqmL sf/f]jf/ tyf gub df}Hbftsf] ljj/0f o; zLif{sdf b]vfpg' kb{5 . ljb]zL d'b|f -ef=?= afx]s_ sf] gub cfDbfgLnfO{ o; zLif{ssf] 8]lj6 snddf / gub vr{nfO{ qm]l86 snddf pNn]v ug'{ kb{5 .
(=!=@
ljb]zL Ph]G;L lx;fj M ljb]zdf sf/f]jf/ ;+rfng ug]{ p2]Zon] a}+sx?n] ljleGg ljb]zL a}+sx?df Ph]G;L vftf vf]n]sf x'G5g\ . a}+sx?sf] o:tf] Ph]G;L vftfnfO{ cfjZostf cg';f/ a}+sx?sf] ljleGg sfof{nox?n] k|of]u u/]sf] kfO{G5 . 21
a}+ssf] zfvf sfof{non] ljb]zL Ph]G;L;Fu sf/f]jf/ u/]sf] lx;fjnfO{ æljb]zL Ph]G;L lx;fjÆ zLif{sdf Psd'i6 b]vfpg' kb{5 . sf/f]jf/sf] l;nl;nfdf Ph]G;L lx;fjdf ljb]zL d'b|f hDdf x'g] ePdf o; zLif{ssf] 8]lj6 snddf / Ph]G;L lx;faaf6 vr{ x'g] ePdf qm]l86 snddf b]vfpg' kb{5 . o; Ph]G;L lx;fadf sf/f]jf/ cjlwsf] z'? / clGtddf b]lvPsf] df}Hbft /sdnfO{ qmdzM æz'? df}HbftÆ / æclGtd df}HbftÆ snddf b]vfpg' kb{5 . o;}u/L, afl0fHo a}+sx?n] :jb]zL afl0fHo a}+s tyf g]kfn /fi6« a}+sdf hDdf u/]sf] ljb]zL d'b|f vftf lx;fjnfO{ klg ljb]zL Ph]G;L sf/f]jf/ ;/x Jojxf/ u/L o;} zLif{ssf] ;DjlGwt snddf pNn]v ug'{ kb{5 . (=!=#
k|=sf=÷s]=sf= lx;fj M cfˆg} Ph]G;L g/x]sf a}+s zfvf sfof{nox?n] Ph]G;L dfkm{t ljb]zL d'b|f ;DaGwL sf/f]jf/ ug'{ kbf{sf] cj:yfdf cfˆgf] k|=sf=÷s]=sf= sf] Ph]G;L dfkm{t sf/f]jf/ ug]{ ub{5g\ . o;/L sf/f]jf/ ubf{ ljb]zL d'b|f cfDbfgL ePdf k|=sf=÷s]=sf= lx;fj 8]lj6 / vr{ ePdf qm]l86 ug'{ kb{5 . zf]wgfGt/ tYofÍ tof/ kfbf{ sf/f]jf/ cjwL e/sf] s"n 8]lj6 ePsf] /sd o; zLif{ssf] 8]lj6df / s"n qm]l86 ePsf] /sd qm]l86tkm{ hgfpg'sf ;fy} z'? df}Hbft / clGtd df}Hbft klg pNn]v u/L k7fpg' kb{5 .
(=!=$
If]qLo sfof{no lx;fj M cfˆg} Ph]G;L g/x]sf a}+s zfvf sfof{nox?n] cfˆgf] If]qLo sfof{nosf] Ph]G;L dfkm{t ljb]zL d'b|fsf] sf/f]jf/ ubf{ ljb]zL d'b|f cfDbfgL ePdf If]=sf= lx;fj 8]lj6 / vr{ ePdf qm]l86 ug'{ kb{5 . zf]wgfGt/ tYofÍ tof/ kfbf{ sf/f]jf/ cjwL e/sf] s"n 8]lj6 ePsf] /sd o; zLif{ssf] 8]lj6df / s"n qm]l86 ePsf] /sd qm]l86tkm{ hgfpg'sf ;fy} z'? df}Hbft / clGtd df}Hbft klg pNn]v u/L k7fpg' kb{5 . k|=sf=÷s]=sf= lx;fj / If]qLo sfof{no lx;fj cGtu{t kl/jTo{ ljb]zL d'b|f / ef/tLo ?lkofFsf] sf/f]jf/ 5'§f 5'§} b]vfpg' kg]{ ePsf]n] k|=sf=÷s]=sf= lx;fj / If]qLo sfof{no lx;fj cGtu{t kl/jTo{ ljb]zL d'b|f, ef/tLo ?lkofF / g]kfnL ?k}+ofF ;DaGwL sf/f]jf/sf] 5'§f 5'§} vftfdf clen]v /fVg' kb{5 . 22
(=!=%
cGo lx;fj M Ph]G;L lx;fa, k|=sf=÷s]=sf= lx;fj / If]qLo sfof{no lx;fj afx]s afl0fHo a}+sx?n] cGo s'g} lx;fj -vftf_ vf]nL ljb]zL d'b|fsf] sf/f]jf/ ul//x]sf] eP sf]8 g+= $$)))) sf] vfnL :yfgdf pQm lx;fj -vftf_ sf] zLif{s pNn]v u/L sf/f]jf/ cjlwe/sf] ;f] vftfsf] s'n 8]lj6 / qm]l86 /sd o; zLif{ssf] qmdzM 8]lj6 / qm]l86 snddf pNn]v ug'{ kb{5 .
(=!=^
ljb]zL d'b|f ljN; v/Lb lx;fj M a}+sx?n] ljb]zL d'b|fsf] gub sfuhftx? (Cash Value documents) sf] sf/f]jf/ ubf{ b'O{ k|lqmof ckgfpg] u/]sf 5g\ . aL=kL= (Bills Purchase) sf/f]jf/ cGtu{t a}+sn] gub sfuhftx? :jLsf/ ugf{;fy tTsfn ;DjlGwt kf6L{nfO{ e'QmfgL ul/G5 eg] cf]=lj=;L= (Outward Bills for Collection) sf/f]jf/ cGtu{t a}+sn] :jLsf/ u/]sf gub sfuhftx?nfO{ pQm sfuhft hf/L ug]{ lgsfodf k|:t't u/L pQm lgsfoaf6 sfuhft l:js[t (Realized) eO{ ;f]sf] e'QmfgL z'? sf/f]jf/ ug]{ a}+s cyjf a}+s Ph]G;LnfO{ k|fKt ePkl5 dfq a}+såf/f kf6L{nfO{ /sd e'QmfgL ul/G5 . aL=kL= sf/f]jf/df tTsfn kf6L{nfO{ e'QmfgL ul/g] x'Fbf o:tf] ljn v/Lb /sdnfO{ tTsfn g]=zf]=–@-s_ sf] ;DjlGwt zLif{s / sndx?df tyf g]=zf]=–@-v_ df sf/f]jf/ cjlw leq ljN; v/Lbsf] Psd'i6 /sd o; lx;fj zLif{ssf] 8]lj6 snddf b]vfpg' kb{5 . t/, cf]=la=;L= sf/f]jf/ cGtu{t ;+sng (Collection) ul/Psf ljnx? ;DjlGwt lgsfoaf6 :jLsf/ (Realized) ePkl5 dfq ;f] ljnx?sf] e'QmfgL ;DalGwt kf6L{nfO{ ul/g] x'+bf g]=zf]=–@-s_ / -v_ df o:tf] /sdnfO{ kf6L{ e'QmfgL kl5 dfq pNn]v ug'{ kb{5 . ljnx? v/Lb ugf{;fy lj=kL= lx;fj 8]lj6 pk–zLif{ssf] 8]lj6 snddf b]vfO{ ;s]sf] /sd kl5 pQm ljnx? Ph]G;L a}+sdf :jLs[t eO{ :yfgLo a}+s Ph]G;L vftfdf hDdf ePdf pQm /sd o; kmf/dsf] Ph]G;L lx;fjsf] 8]lj6 snddf k'gM b]vfpg' kg]{ x'G5 . o;/L Ph]G;L lx;fj 8]lj6 x'gf;fy ljN; v/Lb n]h/df pQm /sd qm]l86 u/L lx;fj ldnfg ug]{] ul/G5 . t/, g]=zf]=–@-v_ kmf/ddf pk/f]Qm t/Lsfn] k|lji6L (Entry) u/]df kmf/dsf] 8]lj6 / qm]l86 sndsf] s'n of]u g]=zf]=–@-s_ ;Fu d]n gvfg] x'Fbf z'?df ljN; v/Lb lx;fj 8]lj6 pk–zLif{ssf] 8]lj6 snddf b]vfOPsf] /sdnfO{ kl5 o; pk–zLif{ssf] qm]l86 snddf gb]vfO{ 23
ljN; v/Lb lx;fj qm]l86 pk–zLif{ssf] 8]lj6 snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 . ljN; v/Lb lx;fjsf] qm]l86 snddf eg] s'g} /sd pNn]v ug'{ x'b}g . (=!=&
;6xL 36a9 lx;fj M ;dofGt/df x'g] ljlgdob/ kl/jt{gsf] sf/0fn] a}+sx?sf] kl/jTo{ ljb]zL d'b|f sf/f]jf/df x'g hfg] gfkmf÷gf]S;fg /sdnfO{ o; lx;fjdf b]vfpg] ul/G5 . zf]wgfGt/ tYofÍsf] ;xL l/kf]l6{Ësf] nflu o:tf ljleGg sf/f]jf/sf] ;6xL 36a9 lx;fjsf] 5'§f 5'§} clen]v /fVg' kb{5 . zf]wgfGt/ sf/f]jf/df b]vf kg]{ ljleGg ;6xL 36a9 lx;fjx? lgDg cg';f/ 5g\ .
(=!=&=!
;6xL 36a9 ljN; v/Lb lx;fj M ljn v/Lb ubf{sf] ;do / pQm ljn :jLs[t (Realized) eO{ a}+s Ph]G;Ldf /sd hDdf x'g] ;do aLrsf] cGt/fndf ;DjlGwt ljb]zL d'b|fsf] ljlgdo b/ kl/jt{g cyjf cGo sf/0fn] ubf{ ljn v/Lb /sd / Ph]G;L lx;fjdf 8]lj6 ePsf] /sd km/s kg{ uPdf -a9L jf 36L b'j} cj:yfdf_ o:tf] km/s /sdnfO{ 8]lj6 snddf b]vfpg' kb{5 . z'? ljn v/Lb /sdeGbf Ph]G;L lx;fjdf 8]lj6 ePsf] /sd a9L ePdf o:tf] km/s /sdnfO{ æ;6xL 36a9 ljN; v/Lb lx;fjÆ cGtu{tsf] qm]l86 pk–zLif{ssf] 8]lj6 snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 . o;sf ljk/Lt z'? ljn v/Lb /sd eGbf Ph]G;L lx;fjdf 8]lj6 ePsf] /sd 36L ePdf o:tf] km/s /sdnfO{ o; lx;fjsf] 8]lj6 pk–zLif{ssf] 8]lj6 snddf b]vfpg' kb{5 . cyf{t, 8]lj6 x'g] /sdnfO{ 8]lj6 pk–zLif{ssf] 8]lj6 snddf / qm]l86 x'g] /sdnfO{ qm]l86 pk–zLif{ssf] 8]lj6 snddf g} C0ffTds lrGx -–_ lbO{ pNn]v ug'{ kb{5 .
(=!=&=@
;6xL 36a9 km08 6«fG;km/ lx;fj M a}+sn] kl/jTo{ gub ljb]zL d'b|fsf] tf]8f rnfg (Fund transfer) ubf{ s'g} sf/0fn] tf]8f rnfgdf ;dfj]z ljb]zL d'b|fsf] ljlgdo b/df kl/jt{g ePsf] sf/0fn] ubf{ tf]8f rnfg ubf{ hgfOPsf] /sd / e'QmfgL k|fKt /sdsf aLrdf km/s kg{ uPdf -a9L jf 36L b'j} cj:yfdf_ o:tf] km/s /sdnfO{ qm]l86 snddf b]vfpg' kb{5 .
24
:yfgLo afl0fHo a}+sx?n] g]kfn /fi6« a}+sdf ljb]zL d'b|f tf]8f rnfg (Fund transfer) ubf{ hgfPsf] /sdeGbf g]kfn /fi6« a}+saf6 e'QmfgL k|fKt /sd 36L ePdf o:tf] km/s /sdnfO{ æ;6xL 36a9 km08 6«fG;km/ lx;fjÆ cGtu{tsf] 8]lj6 pk–zLif{ssf] qm]l86 snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 . o;sf ljk/Lt g]kfn /fi6« a}+saf6 a9L /sd e'QmfgL k|fKt ePdf o:tf] km/s /sdnfO{ o; lx;fjsf] qm]l86 pk–zLif{ssf] qm]l86 snddf b]vfpg' kb{5 . cyf{t, o; lx;fjdf qm]l86 x'g] /sdnfO{ qm]l86 snddf b]vfpg] / 8]lj6 x'g] /sdnfO{ klg qm]l86 snddf g} C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 . (=!=&=# ;6xL 36a9 ljlgdo kl/jt{g lx;fj M s]jn ljlgdob/ kl/jt{gsf] sf/0fn] a}+sx?sf] ljb]zL d'b|f df}Hbftsf] x'g] g]=?= df}Hbft /sddf kg{ uPsf] km/s /sdnfO{ o; lx;fjdf pNn]v ug'{ kb{5 . cyf{t, ljlgdob/ kl/jt{g ePsf] cj:yfdf a}+sx?sf] cfkm";Fu ePsf] ljb]zL d'b|f gub jf Ph]G;L a}+s df}Hbftsf] x'g] g]kfnL ?k}+ofF -g]=?=_ df}Hbftdf :jtM 36a9 x'g hfG5 . g]kfnL d'b|fsf] cjd"Nogn] ubf{ a}+ssf] ljb]zL d'b|f df}Hbftsf] x'g] g]=?= /sd j[l4 x'g uPdf o;/L j[l4 eO{ km/s x'g cfpg] /sdnfO{ æ;6xL 36a9 ljlgdo kl/jt{g lx;fjÆ cGtu{tsf] qm]l86 pk– zLif{ssf] 8]lj6 snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 eg] g]kfnL d'b|fsf] k'gd{"Nogn] ubf{ ljb]zL d'b|f df}Hbftsf] x'g] g]=?= /sd 36\g uPdf, o;/L 36L km/s kg{ cfpg] /sdnfO{ o; lx;fjsf] 8]lj6 pk–zLif{ssf] qm]l86 snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 . cyf{t, o; lx;fjdf 8]lj6 x'g] /sdnfO{ qm]l86 snddf C0ffTds lrGx -–_ lbO{ b]vfpg] / qm]l86 x'g] /sdnfO{ 8]lj6 snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 . pk/f]Qm tLg} lsl;dsf vftfdf afFsL /x]sf] df}Hbft /sdnfO{ gfkmf gf]S;fg lx;fjdf ;fbf{ ;6xL 36a9 lx;fjdf 8]lj6 x'g] /sd g]=zf]=–@-v_ kmf/dsf] 8]lj6 snddf / qm]l86 x'g] /sdnfO{ qm]l86 snddf g} b]vfpg' kb{5 . ;fy}, o:tf /sdx? g]=zf]=–@s_ kmf/dsf] æcGt/a}+sÆ zLif{ssf] qmdzM v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 .
25
(=!=*
8«fˆ6 SoflG;N8 M s'g} u|fxsn] a}+saf6 v/Lb u/L nu]sf] ljb]zL d'b|fsf] 8«fˆ6 s'g} sf/0fn] 8«fˆ6 hf/L ug]{ a}+sdf lkmtf{ eO{ a}+sn] ?k}ofFdf e'QmfgL lbPsf] sf/f]jf/nfO{ 8«fˆ6 SoflG;N8 sf/f]jf/ dfGg' kb{5 . 8«fˆ6 SoflG;N8 /sdnfO{ 8«fˆ6 lvRbf g]=zf]=–@-s_ kmf/dsf] h'g zLif{sdf klxn] laqmL b]vfOPsf] lyof] ;f]xL zLif{sdf SoflG;n ul/Psf] 8«fˆ6sf]] /sd 36fO{ afFsL /sd dfq pNn]v ug'{ kb{5 . sy+sbflrt pQm zLif{sdf sf/f]jf/ cjlwdf b]lvPsf] /sd /2 ul/Psf] 8«fˆ6 /sd eGbf sd /x]5 eg] o:tf] Go"g x'g uPsf] /sdnfO{ ;f]xL zLif{sdf C0ffTds lrGx -–_ lbO{ pNn]v u/L k7fpg' kb{5 . g]=zf]=–@-v_ kmf/d tof/ ubf{ 8«fˆ6 SoflG;N8 jfktsf] /sdnfO{ 8]lj6 tyf qm]l86 b'j} snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 . lsgls, 8«fkm\6 SoflG;n ubf{ Ph]G;L lx;fj 8]lj6 x'g hfg] ePsf]n] ;f] /sdnfO{ lx;fj ldnfg ug{ 8«fkm\6 SoflG;N8 zLif{ssf] 8]lj6 snddf C0ffTds lrGx -–_ lbO{ 36fpg' k/sf] xf] . o;} u/L, 8«fkm\6 SoflG;n ubf{sf] /sd g]=zf]=@–-s_ sf] ;DjlGwt zLif{ssf] ljqmL snddf C0ffTds lrGx -–_ lbO{ 36fP/ /flvg] x'gfn] ;f] /sd;+u lx;fj ldnfg ug{ o; kmf/fdsf] 8«fkm\6 SoflG;N8 zLif{ssf] qm]l86 snddf klg C0ffTds lrGx -–_ lbO{ 36fpg' k/]sf] xf] .
(=@
sndx?sf] ljj/0f M z'?sf] df}Hbft snddf o; kmf/dsf ljleGg zLif{sx?sf] ut d;fGtsf] df}Hbft b]vfpg' kb{5 . z''? df}Hbft 8]lj6 Jofn]G; ePdf ;f] /sddf s"n 8]lj6 /sd hf]8L qm]l86 /sd 36fpFbf clGtd df}Hbft lg:sG5 eg] z'? df}Hbft qm]l86 Jofn]G; ePdf ;f] /sddf s"n qm]l86 /sd hf]8L 8]lj6 /sd 36fpFbf clGtd df}Hbft lg:sG5 . pk/f]Qm jdf]lhd g]=zf]=– @-v_ kmf/dsf] z'? tyf clGtd df}Hbft snddf b]lvg cfPsf] /sd a}+ssf] uf]Zjf/f lx;fj;Fu d]n vfg' kb{5 .
!)=
kmf=g+=g]=zf]=–# M of] kmf/d j}b]lzs lgIf]k bfloTjsf] tYofÍ ljj/0f xf] . t;y{, o; kmf/ddf ljb]zL s'6g}lts lgof]u, ;+3–;+:yf, Po/nfOG; tyf JolQmx?sf] gfddf ljb]zL tyf g]kfnL d'b|fdf a}+sdf vf]lnPsf] rNtL, art / d'2tL vftfsf ;fy} dflh{g 26
vftfdf ePsf] sf/f]jf/sf] ljj/0f pNn]v ug'{ kb{5 . dflh{g vftfdf ePsf] sf/f]jf/dWo] ljb]zLx?n] ljb]zL tyf g]kfnL d'b|fdf u/]sf] sf/f]jf/ /sd / g]kfnLx?n] ljb]zL d'b|fdf vf]n]sf] vftfdf ePsf] sf/f]jf/ /sdnfO{ o; kmf/dsf] æcGo l8kf]lh6Æ zLif{ssf] ;DalGwt snddf b]vfpg' kb{5 . o;}u/L, :yfgLo a}+sx?n] ljb]zL d'b|fdf vf]n]sf]] vftfdf ePsf] sf/f]jf/nfO{ klg o; kmf/dsf] sf]8 g+= *&)))) cGtu{t ;DalGwt snddf pNn]v ug'{ kb{5 . o; kmf/ddf /sdx? pNn]v ubf{ ljb]zL d'b|fnfO{ g]kfnL ?k}ofFdf kl/jt{g u/L xhf/sf] c+sdf pNn]v ug'{ kb{5 . o; kmf/dsf ljleGg zLif{s tyf sndx?sf] AofVof lgDg cg';f/ 5 . !)=! zLif{sx?sf] JofVof M !)=!=! ljb]zL s'6g}lts / ;xfotf lgof]u M o; zLif{sdf ljb]zL b"tfjf; tyf s'6g}lts ;'ljwf k|fKt Jofkfl/s tyf cfly{s sfpG;]n/ sfof{no / ;f+:s[lts Ph]G;Lx?sf] gfddf vf]lnPsf ;a} lsl;dsf lgIf]k vftf sf/f]jf/nfO{ ;dfj]z ug'{ kb{5 . o;}u/L cfly{s jf ;fdflhs ;xfotf pknJw u/fpg] p2]Zon] vf]lnPsf ljb]zL ;/sf/L ldzg tyf lgof]ux?sf] lgIf]k vftf sf/f]jf/nfO{ ;d]t o;} zLif{sdf ;dfj]z ug'{ kb{5 . !)=!=@ ljb]zL ;/sf/af6 ;+rflng cfof]hgfx? M >L % sf] ;/sf/nfO{ x:tfGt/0f x'g' cl3 ljb]zL ;/sf/åf/f ;+rflnt cfof]hgfx?sf] gfddf a}+sdf vf]lnPsf] lgIf]k vftfx?sf] sf/f]jf/ /sdnfO{ o; zLif{sdf Psd'i6 pNn]v ug'{ kb{5 . !)=!=# ljb]zL ;+3–;+:yfx? M cGt/f{li6«o tyf /fli6«o :t/sf cf}Bf]lus, Jofkfl/s, ;fdflhs, ;f+:s[lts / sNof0fsf/L ljb]zL ;+3–;+:yfx?, sDkgLx? / kmd{x?sf] gfddf a}+sx?df vf]lnPsf] lgIf]k vftfx?sf] Psd'i6 sf/f]jf/ /sdnfO{ o; zLif{sdf pNn]v ug'{ kb{5 . !)=!=$ ljb]zL k]G;g SofDkx? M ljb]zL ;/sf/åf/f ljt/0f ul/g] lgj[lQe/0f -k]G;g_ sf] nflu :yfgLo a}+sdf vf]lnPsf lgIf]k vftfsf] Psd'i6 sf/f]jf/ /sdnfO{ o; zLif{sdf b]vfpg' kb{5 . a}+sx?df o;/L vf]lnPsf vftfx?dWo] ef/tLo ;/sf/ / 27
cGo ljb]zL ;/sf/sf] k]G;g SofDk vftf sf/f]jf/nfO{ qmdzM ef/tLo / la|l6z uf]vf{ k]G;g SofDk zLif{sx?df 5'§f 5'§} pNn]v ug'{ kb{5 . !)=!=% ljb]zL Po/nfOG; M ljb]zL Po/nfOG;x?n] a}+sdf vf]n]sf] lgIf]k vftf sf/f]jf/ /sdnfO{ o; zLif{sdf pNn]v ug'{ kb{5 . !)=!=^ ljb]zL JolQmx? M ljb]zL JolQmx?sf] JolQmut lgIf]k vftf sf/f]jf/ /sdnfO{ o; zLif{sdf b]vfpg' kb{5 . t/, o; zLif{sdf a}+sx?n] k7fPsf] tYofÍsf] cg'udg ug]{ l;nl;nfdf kg{ hfg] sl7gfO{nfO{ b[li6ut u/L a}+sx?n] JolQmut vftf vf]Nbf ljb]zL / g]kfnL JolQmx?sf] gfddf vf]lnPsf] vftfnfO{ :ki6 5'l§g] u/L /fVg' kb{5 . !)=!=& ljb]zL /f]huf/bftf ;+:yf M g]kfnLx? sfd ug{ uPsf ljb]z l:yt s'g} ;+:yf jf a}+sn] sfdbf/x?sf] /sd ljk|]if0f ug]{ p2]Zon] g]kfndf g]kfnL ?k}ofF jf ljb]zL d'b|fdf vftf vf]n]sf] 5 eg] ;f] vftfsf] sf/f]jf/sf] /sd o; zLif{s cGt{ut pNn]v ug'{ kb{5 . !)=!=* :yfgLo a}+ssf] ljb]zL d'b|f vftf M o; lgb]{lzsf cg';f/ g]kfnLx?sf] ljb]zL tyf :jb]zL d'b|fsf] vftfnfO{ :jb]zL lgIf]k dfgL To:tf] vftf sf/f]jf/ /sdnfO{ zf]wgfGt/ tYofÍdf ;dfj]z ug'{ x'b}g . t/, a}+sx? aLrsf] ljb]zL d'b|f vftf sf/f]jf/ /sdnfO{ j}b]lzs lgIf]k sf/f]jf/ ;/x zf]wgfGt/ tYofÍdf ;dfj]z ug'{' kb{5 . a}+sx?n] cfkm";Fu /x]sf] ljb]zL d'b|f s'g} cGo :yfgLo a}+sdf hDdf u/]df o:tf] /sdnfO{ Ph]G;L vftf ;/x Jojxf/ u/L j}b]lzs ;DklQ hgfpg' kb{5 . o;}u/L, :yfgLo cGo a}+ssf] ljb]zL d'b|f cfˆgf]] a}+sdf hDdf ug{ NofPdf pQm /sdnfO{ j}b]lzs lgIf]k bfloTj dfgL o:tf] sf/f]jf/nfO{ o; zLif{sdf pNn]v ug'{ kb{5 . !)=!=( cGo l8kf]lh6 M a}+sx?sf] dflh{g vftfdf ePsf] sf/f]jf/ /sd dWo] ljb]zLx?n] ljb]zL tyf g]kfnL d'b|fdf u/]sf] sf/f]jf/ /sd / g]kfnLx?n] ljb]zL d'b|fdf vf]n]sf] vftfdf ePsf] sf/f]jf/ /sdnfO{ o; zLif{ssf] ;DalGwt snddf pNn]v ug'{ kb{5 . 28
g]kfnLx?n] ljb]zL d'b|fdf vf]n]sf] lgIf]k /sd j}b]lzs lgIf]k bfloTj geO{ :jb]zL lgIf]k ePtf klg afl0fHo a}+sx?n] o:tf] lgIf]knfO{ j}b]lzs lgIf]k bfloTj cGtu{t /fvL uf]Zjf/f agfpg] u/]sf] x'gfn] ;f] uf]Zjf/f;Fu le8fpgsf] nflu g]kfnLx?n] ljb]zL d'b|fdf vf]n]sf] lgIf]ksf] sf/f]jf/ /sd klg o; zLif{s cGtu{t ;dfj]z ug'{ k/]sf] xf] . o; afx]s o; kmf/dsf] dfly pNn]lvt zLif{sx?df ;dfj]z ug{ g;lsg] cGo s'g} ljb]zL d'b|f vftf sf/f]jf/x? 5g\ eg] klg To:tf sf/f]jf/nfO{ o; zLif{sdf b]vfO{ k7fpg' kb{5 . !)=@ sndx?sf] JofVof M !)=@=! df}Hbft M ljb]zL lgIf]k bfloTj ;DaGwL a}+sx?sf] sf/f]jf/ cjwLsf] df}HbftnfO{ o; zLif{sdf b]vfpg' kb{5 . o; kmf/ddf ljleGg zLif{sx?sf] ut sf/f]jf/ cjwLsf] cGtsf] df}HbftnfO{ z'? df}Hbft snddf b]vfpg' kb{5 tyf sf/f]jf/ cjwLsf] cGtsf] df}HbftnfO{ clGtd df}Hbft snddf b]vfpg' kb{5 . z'? df}Hbftdf s'n hDdf /sd hf]8L s'n vr{ /sd 36fpFbf afFsL /xg cfPsf] /sdnfO{ clGtd df}Hbft snddf b]vfpg' kb{5 . z'? tyf clGtd df}Hbft snddf b]vfOPsf] /sd uf]Zjf/f lx;fj;Fu d]n vfg' kb{5 . !)=@=@ vr{ ePsf] /sd M a}+sdf /x]sf] ljb]zL d'b|f vftfaf6 ePsf] vr{x? pNn]v ug]{ k|of]hgsf nflu o; ævr{Æ sndnfO{ lgDg cg';f/ rf/ ju{df juL{s/0f ul/Psf] 5. !)=@=@=!
g]kfn leq vr{ M ljb]zLx?sf] ljb]zL d'b|f vftf pk/ lvlrPsf] r]ssf] e'QmfgL g]kfnL d'b|fdf u/]df cyjf g]kfnLx?sf] vftfdf /sdfGt/ u/]df o;/L e'QmfgL cyjf /sdfGt/ u/]sf] /sdnfO{ o; snddf pNn]v ug'{ kb{5 .
!)=@=@=@
g]kfn aflx/ ljk|]if0f tyf gub ljb]zL d'b|f e'QmfgL M ljb]zLx?sf] ljb]zL d'b|f vftfdf /x]sf] /sd g]kfn aflx/ ljk|]if0f u/L k7fPdf, pQm vftfsf] /sdaf6 ofq' r]s hf/L u/]df jf gub ljb]zL d'b|fdf g} e'QmfgL u/]df o:tf] vr{ /sdnfO{ o; sndsf] ;DalGwt zLif{sdf pNn]v ug'{ kb{5 . 29
!)=@=@=#
!)=@=@=$
lgIf]k aLr /sdfGt/ M ljb]zLx?sf] Ps lgIf]k vftfaf6 ;f]xL a}+sl:yt ljb]zLx?sf] csf]{ vftfdf jf csf]{ a}+s sfof{nodf /sdfGt/ u/]df To:tf] /sdnfO{ o; snddf b]vfpg' kb{5 . lgIf]k vftfx? aLr /sdfGt/ ubf{ /sdfGt/ x'g] b'j} vftf Pp6} a}+sdf /x]5 eg] o:tf] /sdfGt/n] a}+ssf] Ph]G;L df}Hbftdf s'g} kl/jt{g Nofpg] 5}g . t/, /sdfGt/ eO{ hfg] vftfx? csf]{ a}+s sfof{nodf /x]5g\ eg] Ph]G;L df}Hbftdf kl/jt{g x'g ;Sg]5 . lgIf]k vftf aLr /sdfGt/n] ubf{ :yfgLo a}+sx?sf] Ph]G;L lx;fjdf x'g ;Sg] kl/jt{gnfO{ Wofgdf /fvL o; sndnfO{ b'O{ pk–snddf juL{s/0f ul/Psf] 5 . a}+sx?sf] cfˆgf]] sfof{nodf /x]sf vftfx? aLr /sdfGt/ x'g] /sdnfO{ o; sndsf] æcfˆgf]] sfof{no vftfx? aLrÆ pk–snddf b]vfpg' kb{5 . o;}u/L cfˆgf] a}+sdf /x]sf] vftf vr{ u/L cGo a}+s sfof{nodf /sdfGt/ ePsf] /sdnfO{ o; sndsf] æcfˆgf] tyf cGo a}+s sfof{no aLrÆ pk–snddf pNn]v ug'{ kb{5 . s'n vr{ M ljb]zL lgIf]k bfloTjsf] k|To]s zLif{ssf] snd g+= @ b]lv % ;Dddf b]vfOPsf] /sdnfO{ hf]8L x'g cfpg] vr{ /sd Psd'i7 o; snddf b]vfpg' kb{5 .
!)=@=#
hDdf ePsf] /sd M a}+sdf /x]sf] ljb]zL d'b|f vftfdf hDdf x'g cfPsf /sdx?sf] >f]tx? pNn]v ug]{ k|of]hgsf nflu o; æhDdfÆ sndnfO{ rf/ ju{df juL{s/0f ul/Psf] 5 .
!)=@=#=!
aL=kL=, ljk|]if0f tyf gubaf6 hDdf M ljb]zLx?sf] vftfdf ljb]zL d'b|f gub} hDdf x'g cfPdf jf To:tf vftfx?df ljn v/Lb jf ljb]zaf6 k|fKt ljk|]if0fsf] dfWodaf6 /sd hDdf x'g cfPdf To:tf] /sdnfO{ o; sndsf] ;DalGwt zLif{sdf pNn]v ug'{ kb{5 .
!)=@=#=@
lgIf]k aLr /sdfGt/ M Pp6f vftfaf6 csf]{ vftfdf lgIf]k /sdfGt/ x'g] u/L ul/Psf] sf/f]jf/x? dWo] Pp6} a}+s l:yt ljb]zLx?sf] vftfx? aLr /sdfGt/ eO{ hDdf x'g cfPsf] /sdnfO{ o; zLif{ssf] æcfˆgf]] sfof{no 30
vftfx? aLrÆ pk–snddf b]vfpg' kb{5 . o;}u/L, cGo a}+s sfof{nox?af6 /sdfGt/ eO{ vftfdf hDdf x'g cfPsf] /sdnfO{ o; zLif{ssf] æcfˆgf]] tyf cGo a}+s sfof{no aLrÆ pk–snddf pNn]v ug'{ kb{5 . !)=@=#=#
gfkmf gf]S;fg lx;faaf6 hDdf x'g cfPsf] M a}+sn] gfkmf gf]S;fg lx;fjaf6 vr{ Joxf]g]{ u/L s'g} ljb]zL JolQm, sDkgL jf kmd{nfO{ lbg' kg]{ kfl/>lds jf Aofh /sd lghnfO{ gub pknJw gu/fO{ lghsf] vftfdf hDdf u/L lbPdf o:tf] /sd o; snddf pNn]v ug'{ kb{5 .
!)=@=#=$
s'n hDdf M ljb]zL lgIf]k bfloTjsf] k|To]s zLif{ssf] snd g++ & b]lv !) ;Dddf b]vfOPsf] /sdnfO{ hf]8L x'g cfpg] hDdf /sd Psd'i7 o; snddf pNn]v ug'{ kb{5 .
a}+sx?n] o; g]=zf]=–# kmf/dsf] ljleGg zLif{sx?df b]vfPsf] df}Hbft sndsf] s'n /sd pQm a}+sx?sf] jf;nftsf] j}b]lzs lgIf]k bfloTj /sd;Fu d]n vfg' kb{5 . o; kmf/dsf] g]kfn aflx/ ljk|]if0f tyf gub ljb]zL d'b|f e'QmfgL / cGo a}+s sfof{nodf /sdfGt/ u/]sf] snddf b]vfOPsf] s'n vr{ /sd g]=zf]=–@-s_ kmf/dsf] sf]8 g+= @))))) sf] æj}b]lzs lgIf]k bfloTjÆ zLif{ssf] laqmL /sd;Fu d]n vfg' kb{5 . o;}u/L, o; kmf/dsf] aL=kL=, ljk|]if0f tyf gub ljb]zL d'b|f hDdf / cGo a}+s sfof{noaf6 /sdfGt/ eO{ cfPsf] sndsf] s'n /sd o; g]=zf]=–@-s_ kmf/dsf] sf]8 g++ @))))) sf] æj}b]lzs lgIf]k bfloTjÆ zLif{ssf] v/Lb /sd;Fu d]n vfg' kb{5 . o;sf] cltl/Qm o; g]=zf]=– # kmf/dsf] snd g++ $ sf] s'n vr{ /sd o;} kmf/dsf] snd g+= * sf] s'n hDdf /sd;Fu d]n vfg' kb{5 .
*****
31
g]kfn kfn /fi6« a}+s zf] wgfGt/ dxfzfvf gub ef=?= v/Lb÷laqmLsf] dfl;s ljj/0f @)======= ;fn ==============dlxgf a}s + ÷;6xL sfp06/÷dlgr]~h/sf] h/sf] gfd ========================= zfvf M ========================== sf]8 g+=M ======================== tof/ u/] sf] ldlt M =============================
cg';r " L–! kmf=g+=g]=zf]= – !
-?= xhf/df _
zLif{sx? sx?
z'? df}Hbft Hbft
v/Lb
laqmL
clGtd df}Hbft Hbft
kf6L{ ;Fu÷nfO{ a}+s ;Fu÷nfO{ hDdf =========================== tof/ ug]{
========================= r]s ug]{
gf]6M– -s_
:yfgLo cGo a}+s, a}+s zfvf, ;6xL sfp06/, ef=?= sf]if / dlgr]~h/x?af6 v/Lb u/] sf] ef=?=æa}s + ;Fusf] v/LbÆ snddf /fVg' kb{5 .
-v_
:yfgLo cGo a}+s, a}+s zfvf, ;6xL sfp06/, ef=?= sf]if / dlgr]~h/x?nfO{ laqmL u/]sf] ef=?= æa}+snfO{ laqmLÆ snddf /fVg' kb{5 .
gkfn ] kfn /fi6« a}s + zf] wgfGt/ dxfzfvf ljb] zL d'bf| -ef=?=gub afx]s_ v/Lb÷laqmLsf] dfl;s ljj/0f @)======= ;fn ==============dlxgf a}+ssf] gfd M ========================================== zfvf M ========================== sf]8 g+= ========================= tof/ u/] sf] ldltM====================== sf]8 g+= 100000 100100 100200 100300 100301 100302 100303 100304 110000 110100 110200 120000 120100 120200 120300 120400 120500 120600 120700 120800 120900 121000
zLif{sx? lgof{t lgof{t cu|Ld e'QmfgL lgof{t ljnsf] e'QmfgL cGo lgof{t e'QmfgL O{Gwg t] nsf] :yfgLo laqmL lgof{tdf aLdf bfjL cfoftdf aLdf bfjL cGo oftfoft :yfgLo Po/nfO{G; :yn oftfoft e| d 0f ko{6s :yfgLo xf]6n ] :yfgLo 6«fen Ph]G;L :yfgLo 6«l] sË tyf ¥ofˆ6LË Ph]G;L lzIff Jofkf/ e|d0f cf} ifwL pkrf/ kf;kf]6{ ofqL af6÷nfO{ lkmtf{ cGo
cg';r " L–@ kmf=g+=g]=zf]=–@-s_
kl/jTo{ d'b|f -!_
v/Lb ef/tLo d'b|f -@_
hDdf -!_+-2_=-3_
kl/jTo{ d'b|f -$_
laqmL ef/tLo d'b|f -%_
hDdf -$_+-%_=-^_
sf]8 g+= 130000 130100 130101 130102 130200 130201 130202 130300 140000 140100 140200 150000 150100 150200 150300 150400 150500 150600 150700 150800 150900 160000 160100 160101 160102 160103 160200 160201 160202 160203 160204 160205
zLif{sx? >d tyf k"h F L nufgLaf6 cfDbfgL÷vr{ ;/sf/L ;/sf/L If]q a}+s nufgLsf] Jofh cGo nufgLsf] Jofh÷nfef+z cflb lghL If]q a}+s nufgLsf] Jofh cGo nufgLsf] Jofh, nfef+z, d'gfkmf cflb kfl/>lds kfl/>lds tyf Hofnf ;/sf/L ;/sf/L sf/f] af/ cGoq gk/] sf] ljb]zl:yt g]kfnL s'6g} lts lgof]ux? cGo cGo ;]jf jf j:t'x?sf] dd{t tyf ;Def/ aLdf ;] jf lgdf{0f ;] jf Joj;flos tyf k|fljlws ;] jf ;+rf/, ;" rgf tyf lj1fkg ;] jf kq–klqsf tyf 5kfO{ vr{ sldzg, l8:sfp06, kmL; tyf cGo z'Ns /f]oN6L cGo 6« fG;km/ ;/sf/L ;/sf/L If]q ef/tLo cGtMz'Ns lkmtf{ cfof] hgf cg'bfg ;xfotf cGo cg'bfg ;xfotf lghL If]q Pg=hL=cf]= nfO{ gub tyf ljk|]if0f JolQmut ljk|i] f0f k]G;g bfg–bftJo, rGbf, pkxf/ cflb
aLdf bfjL
kl/jTo{ d'b|f -!_
v/Lb ef/tLo d'b|f -@_
hDdf -!_+-2_=-3_
kl/jTo{ d'b|f -$_
laqmL ef/tLo d'b|f -%_
hDdf -$_+-%_=-^_
sf]8 g+= 170000 170100 170200 170300 180000 180100 180101 180102 180200 180201 180202 190000 190100 190200 200000 210000
zLif{sx?
kl/jTo{ d'b|f -!_
v/Lb ef/tLo d'b|f -@_
hDdf -!_+-2_=-3_
kl/jTo{ d'b|f -$_
laqmL ef/tLo d'b|f -%_
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Annex - 1 F.N.Ne.So. - 1
Nepal Rastra Bank Balance of Payments Division Monthly Statement of Purchase/Sales of I.C. Cash Year 20...... Month Name of Bank / Exchange Counter/ Money Changer
.................
=================================================================
Branch : …………….. Code No.:
================= (Rs. in Thousand)
Particulars
Opening Balance
Purchase
Sales
Closing Balance
From /To Party From /To Bank Total
================================
============================
Prepared By
Checked By
Date M Note:-
(a) I.C. Purchased from Other Local Banks, Bank Branches, Exchange Counters, I.C. Fund and Money Changers should be presented in the "purchase" column of Bank. (b) I.C. Sold to Other Local Banks, Bank Branches, Exchange Counters, I.C. Fund and Money Changers should be presented in the "sales" column of Bank.
Annex - 2 F. N. Ne. So. - 2(Ka)
NEPAL RASTRA BANK BALANCE OF PAYMENTS DIVISION Monthly Statement of Purchase / Sales of Foreign Currency (Except I.C. Cash) Year 20........................Month................................ Name of Bank: ........................... Branch: ..................................... Code No. .................................. (Rs. In thousand) Code No.
100000
Particulars
Convertible Currency (1)
Purchase Indian Currency (2)
Total (1)+(2)=(3)
Convertible Currency (4)
Sales Indian Currency (5)
Convertible Currency (4)
Sales Indian Currency (5)
Total (4)+(5)=(6)
Exports
100100
Adv. Payments of Exports
100200
Payments of Export Bills
100300
Payments of Other Export
100301
Local sales of Fuel
100302
Export Insurance Claims
100303
Import Insurance Claims
100304
Others
110000
Ttransportation
110100
Local Airlines
110200
Land Transportation
Code No.
120000
Convertible Currency (1)
Purchase Indian Currency (2)
Particulars
Travel
120100
Tourists
120200
Local Hotels
120300
Local Travel Agencies
120400
Local Trekking and Rafting Agencies
Total (1)+(2)=(3)
Total (4)+(5)=(6)
120500
Education
120600
Business Tours
120700
Medical Treatment
120800
Passport
120900
Refund From / To Travelers
121000 130000 130100
Others Income / Exps. on Investment Government Sector
Labour
&
Capital
130101
Interest on Bank Investment
130102
Interest, Dividend etc. on other Investment
130200
Private Sector
130201
Interest on Bank Investment
130202
Interest, Dividend etc. on other investment
130300
Salary and Wages
Code No.
140000 140100 140200 150000
Particulars
Govt. Transactions (NIE)* Nepalese Diplomatic Missions Abroad Others Other Services
150100
Repair & Maintenance Services
150200
Insurance Services
150300
Construction Services
150400
Professional and Technical Services
150500
Communication, Information and Advertising Services
150600
Newspaper and Printing Exps.
150700 150800
Royalties
150900
Others
Commission, Discount, Fee and other Charges
Convertible Currency (1)
Purchase Indian Currency (2)
Total (1)+(2)=(3)
Convertible Currency (4)
Sales Indian Currency (5)
Total (4)+(5)=(6)
160000 160100 160101 160102 160103
Transfer Government Sector Indian Excise Refund Project Aid / Grants Other Aid / Grants
Purchase Code No.
160200 160201 160202 160203 160204 160205 170000 170100 170200 170300 180000 180100 180101 180102 180200 180201 180202 190000 190100 190200 200000 210000
Convertible Currency (1)
Particulars
Indian Currency (2)
Sales Total (1)+(2)=(3)
Convertible Currency (4)
Indian Currency (5)
Private Sector Cash / Remittances to NGOs Personal Remittances Pension Charity,Donation,Gift etc. Insurance Claims Foreign Direct Investment Equity Capital Investment Refund Migrant Transfer & Assets Purchase / Sales Foreign Loan Assistance Govt. Sector Foreign Loan Loan Repayment (Principal) Private Sector Foreign Loan Loan Repayment (Principal) Imports Under L/C Others Foreign Deposit Liabilities Interbank Total
* NIE - Not included elsewhere.
Prepared By Date :
Checked By
Total (4)+(5)=(6)
Annex - 3 F. N. Ne. So.- 2 (Kha)
NEPAL RASTRA BANK BALANCE OF PAYMENTS DIVISION Monthly Cheking Statement of Purchase / Sales of Foreign Currency (Except I.C. Cash) Year 20.......................Month ................................. Name of Bank: ............................ Branch: .................................... Code No. ................................... (Rs. In thousand)
Convertible Foreign Currency Code No.
400000 410000 420000 430000 440000 450000 450100 450200 460000 460100 460101 460102 460200 460201 460202 460300 460301 460302 470000
Particulars
Debit
Credit
Closing Balance
(1)
(2)
(3)
(1) ± {(2)-(3)} = (4)
Foreign Currency Cash Foreign Agency A/c Head Office A/c Regional Office A/c FC Bills Purchase A/c Debit Credit Exchange Fluctuation A/c B. P. A/c Debit Credit Fund Transfer A/C Debit Credit Revaluation / Devaluation A/c Debit Credit Draft Cancelled Total
Prepared By Date :
Opening Balance
Non-Convertible Foreign Currency (I.C.) Opening Debit Credit Closing Balance Balance (5) ± {(6)-(7)} = (8) (5) (6) (7)
Checked By
Annex - 4 F. N. Ne. So. - 3
Nepal Rastra Bank Balance of Payments Division Monthly Statement of Foreign Deposit Liabilities Year 20 .....................Month..................... Name of Bank : .................................. Branch : .............................................. Code No. ............................................. (Rs. in Thousand)
Payments
Code No.
Opening Balance
Particulars
(1)
Outward Inside Nepal
(2)
Receipts
Transfer Between Accounts
Remittances
Within
With
& FC Cash
Own
Other
Payments
Offices
Banks
(3)
(4)
(5)
BP, Inward Total
(2)+(3)+(4)+(5)=(6)
Transfer Between Accounts
Remittances &
Within
With
F.C. Cash
Own
Other
Receipts
Offices
Banks
(7)
(8)
(9)
800000 Foreign Diplomatic & Aid Missions 810000 Foreign Aid Projects 820000 Foreign Organisations 830000 Foreign Pension Camps 830100
British Gorkha
830200
Indian
840000 Foreign Airlines 850000 Foreign Nationals 860000 Foreign Employment Agencies 870000 Forex A/c of Local Banks 880000 Other Deposits Total
Prepared By Date :
C:/My Document/G. D. Shrestha/Excel -English Ne.Sho. Form/Sheet-3
Checked By
From Profit & Loss
Total
Closing Balance
(7)+(8)+(9)+(10)=(11)
(1)+(11-6)=(12)
Account (10)