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wnmveweÁvb cwiwPwZ

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wnmve Z‡_¨i e¨enviKvix :

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wnmveweÁvb‡K GKwU ÒZ_¨ e¨e¯’vÓ (Information System) bv‡g AwfwnZ Kiv nq| Af¨š—ixY I evwn¨K wewfbœ e¨enviKvixi Pvwn`v we‡ePbv K‡iB †jb‡`bmg~n wnmv‡ei eB‡Z wjwce× I Avw_©K weeiYx AvKv‡i cÖ¯yZ — Kiv nq|

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wnmveweÁvb cwiwPwZ

5

3. cY¨ ˆZix‡Z ¯^v¯’¨m¤§Z KuvPvgvj e¨envi Kiv nq, h_vm¤¢e Kg we`y¨r LiP Kiv nq, hš¿cvwZi kã Kg n‡Z nq Ges AveR©bv mwVK ¯’v‡b †dj‡Z nq| Gme KvR Kivi Rb¨ wKQy A_© LiP nq| wnmvei¶K‡K G Li‡Pi Rb¨ A_© eiv‡Ïi cvkvcvwk e¨q Kiv A‡_©i h_vh_ wnmve ivL‡Z nq| 4. cÖwZwU e¨emvq cÖwZôvb‡K mvgvwRK `vqe×Zvi Ask wnmv‡e mgv‡Ri Rb¨ wKQy LiP Ki‡Z nq †hgb- Mwie I †gavex Qv·`i e„wË cÖ`vb| G Rb¨ cÖwZôvb erm‡i KZ UvKv LiP Kij Zvi wnmve ivL‡Z nq| KvR: mgvR Ges cwi‡e‡ki wnZKi KvR Ki‡Z GKwU e¨emv‡qi Kx Kx e¨q nq Zvi GKwU ZvwjKv Ki|

g~j¨‡eva m„wó‡Z I Revew`wn cÖwµqvq wnmveweÁv‡bi f~wgKv : g~j¨‡eva n‡jv e¨w³ I mgv‡Ri wPš—v-†PZbv, wek¦vm, a¨vb-aviYv cÖf„wZi mgš^‡q `xN©w`b a‡i M‡o IVv GKwU gvb`Ê hvi Øviv gvbyl †Kvb wel‡qi fvj-g›` wePvi K‡i fv‡jv‡K MÖnY I g›`‡K eR©b K‡i| wb‡gœ g~j¨‡eva m„wó‡Z wnmveweÁvb wKfv‡e mnvqZv K‡i Zv Av‡jvPbv Kiv njÑ 1. mZZv I `vwqZ¡‡ev‡ai weKvk : wnmvei¶‡Yi †¶‡Î wnmveweÁv‡bi ixwZ bxwZ I Kjv‡KŠkj h_vh_fv‡e AbymiY Kiv n‡j Avw_©K `yb©xwZ, RvwjqvwZ, m¤ú` BZ¨vw`i Dci wbqš¿Y _v‡K Ges wnmv‡ei ¯^”QZv e„w× cvq| Avi eQ‡ii ci eQi Gi Abymi‡Yi gva¨‡g mswk−ó e¨w³‡`iI `vwqZ¡‡eva weKwkZ nq| 2. FY cwi‡kva m‡PZbZv m„wó : wnmveweÁvb FY MÖnxZv‡`i g‡a¨ FY cwi‡kv‡a m‡PZbZv m„wó K‡i Ges Zv‡`i g~j¨‡eva RvMÖZ K‡i| d‡j FY †Ljvcx nevi m¤¢vebv n«vm cvq| 3. ag©xq g~j¨‡eva m„wó : m„wóKZ©v cÖ`Ë m¤ú‡`i myôy e¨envi Ges AcÖ‡qvRbxq e¨q cwinvi ag©xq g~j¨‡ev‡ai Ask| mwVK wnmve msi¶Y Ki‡j e¨w³ I cÖvwZôvwbK ch©v‡q Avq ey‡S e¨q Kivi gvbwmKZv m„wó I m¤ú‡`i mwVK e¨envi wbwðZ nq| 4. mgvR I iv‡óªi cÖwZ `vwqZ¡‡eva m„wó : miKv‡ii Av‡qi Ab¨Zg Drm¸‡jv n‡”Q f¨vU, Kv÷gm& wWDwU, AvqKi cÖf„wZ| wnmveweÁv‡bi h_vh_ cÖ‡qv‡Mi gva¨‡g mwVK Avq I e¨q wbY©q Kiv m¤¢e| d‡j Ki duvwK †`Iqvi cÖeYZv †jvc cvq| 5. RvwjqvwZ I cÖZviYv cÖwZ‡iva : myôz wnmve e¨e¯’v cÖPwjZ _vK‡j m¤¢ve¨ kvw¯Í I `yb©v‡gi f‡q cÖwZôv‡bi Kg©Pvix I Kg©KZ©v‡`i g‡a¨ RvwjqvwZ, Znwej ZQi~c, cÖZviYvmn wewfbœ Awbq‡gi cÖeYZv n«vm cvq|

Revew`wnZvq wnmveweÁvb : wbw`©ó Kvh© m¤úv`‡bi `vwqZ¡ mywbw`©ó n‡j Kv‡Ri djvd‡ji Rb¨ mswk−ó e¨w³‡K Zvi Kv‡Ri Rb¨ `vqx Kiv hvq| wb‡Ri Kv‡Ri Rb¨ Z…Zxq c‡¶i wbKU `vqe×ZvB Revew`wnZv| GB Revew`wnZv Kvh©µg‡K MwZkxj ivLvi †¶‡Î wnmveweÁv‡bi f~wgKv D‡j−L Kiv njÑ K) e¨emvq cÖwZôv‡bi Af¨š—ixY Revew`wnZv : AvaywbK we‡K›`ªxKiY e¨e¯’vq Av‡qi Rb¨, e¨‡qi Rb¨ I wewb‡qv‡Mi Rb¨ wbw`©ó e¨w³MY‡K c~Y© ¶gZv †`Iqv nq, hv‡Z K‡i `vwqZ¡cvj‡b c~Y© gb‡hvM cÖ`vb m¤¢e nq Ges wbw`©ó wnmveKvj †k‡l Awc©Z `vwq‡Z¡i djvdj m¤ú‡K© EaŸ©Zb KZ©„c‡¶i cÖ‡kœi Reve cÖ`v‡bI m¶g nq| L) gvwjK, FY`vZv I wewb‡qvMKvix‡`i wbKU Revew`wnZv : cÖwZôv‡bi wnmvei¶Y I e¨e¯’vcbvq wb‡qvwRZ e¨w³e‡M©i GB g‡g© Revew`wn Ki‡Z nq †h, cÖ¯‘ZK„Z weeiYx‡Z cÖwZôv‡bi mwVK wPÎ Zz‡j aiv n‡q‡Q

wnmveweÁvb

6

wKbv, wewb‡qvMK…Z A‡_©i mwVK e¨envi KZUzKz wbwðZ n‡q‡Q, AwR©Z gybvdv I cÖv°wjZ gybvdvi msMwZ i¶v n‡q‡Q wKbv BZ¨vw`| Gi~c Revew`wnZvi Abycw¯’wZ‡Z Avw_©K Abvw_©K mKj †¶‡Î Pig wek„•Ljv I AebwZ cwijw¶Z nq| M) miKv‡ii wbKU Revew`wnZv : miKvi KZ©„K wba©vwiZ wewfbœ wbqg bxwZ h_vh_fv‡e cvjb K‡i cÖwZôvb cwiPvwjZ n‡”Q wKbv Ges h_vh_fv‡e ïé, f¨vU I Ki cwi‡kva Kiv n‡”Q wKbv Zv †`Lvi AwaKvi miKv‡ii mswk−ó c¶mg~‡ni i‡q‡Q| h_vh_ wnmve msi¶‡Yi gva¨‡g GB Revew`wnZv wbwðZ Kiv m¤¢e|

Abykxjbx eûwbe©vPwb cÖkœ 1| wnmveweÁvb K) mgv‡Ri G‡Ki mv‡_ A‡b¨i m¤úK© Av‡jvPbv K‡i M) cY¨ µq Ges weµ‡qi wnmve iv‡L 2|

L) Drcv`b e¨e¯’vi Av‡jvPbv K‡i N) hveZxq Avw_©K †jb‡`‡bi wnmve iv‡L, †kªYxwefvM K‡i Ges e¨vL¨v K‡i

wK‡m e¨emvq cÖwZôv‡bi Kvw•¶Z djvdj AR©b m¤¢e?

K. m¤ú` µ‡qi d‡j M. e¨q wbqš¿‡Yi gva¨‡g

L. mwVK wm×vš— wb‡j N. cY¨ µ‡qi Øviv

3| GKwU e¨emv‡qi wnmve Z‡_¨i Af¨š—ixY e¨enviKvix Ñ (i) gvwjK (ii) e¨e¯’vcK (iii) FY cÖ`vbKvix e¨vsK wb‡Pi †KvbwU mwVK? K) i M) i I ii

L) ii N) i, ii I iii

4| weÁvb I cÖhyw³ K) wnmvei¶Y‡K msKzwPZ K‡i M) wnmvei¶‡Yi MwZ †iva K‡i 5| wnmveweÁvb‡K wK bv‡g AwfwnZ Kiv nq ?

K) wnmve e¨e¯’v M) wbix¶v e¨e¯’v

L) wnmvei¶Y‡K e¨qeûj K‡i Zz‡j N) wnmvei¶‡Yi DbœwZ NUvq L) Z_¨ e¨e¯’v N) weeiYx e¨e¯’v

6| cÖwZôv‡bi Kvw•¶Z djvdj AR©b Kiv m¤¢eÑ K) m¤ú` e„w×i gva¨‡g M) e¨q wbqš¿‡Yi gva¨‡g

L) `vq n«v‡mi gva¨‡g N) e¨q e„w×i gva¨‡g

wnmveweÁvb cwiwPwZ

7

7| †mevg~jK Agybvdv‡fvMx cÖwZôv‡bi D`vniYi) wk¶v cÖwZôvb ii) weÁvcbx ms¯’v iii) Kw¤úDUvi †givgZKvix cÖwZôvb wb‡Pi †KvbwU mwVK? K) i M) i I ii

L) ii I iii N) i I iii

8| wnmveweÁv‡bi Ab¨Zg cÖavb D‡Ïk¨ njÑ ii) e¨q wbqš¿Y i) Avw_©K djvdj wbY©q wb‡Pi ‡KvbwU mwVK? K) i L) ii I iii

M) i I ii

iii) Avw_©K Ae¯’v wbY©q

N) i I iii

9| GKwU cÖwZôvb mgvR I cwi‡e‡ki cÖwZ Ae`vb iv‡LÑ i) cY¨ ˆZwi‡Z we‡`kx KuvPvgvj e¨envi K‡i ii) cY¨ ˆZwi‡Z †`kx KuvPvgvj e¨envi K‡i iii) Mwie I †gavex Qv·`i e„wË cÖ`vb K‡i wb‡Pi †Kv‡bvwU mwVK? K) ii

L) ii I iii

M) i I ii

N) i I iii

wb‡gœi Z_¨ †_‡K 10 I 11 bs cÖ‡kœi DËi `vI : Wv: ivwKe nvmvb Zvi wK¬wb‡Ki Avw_©K †jb‡`‡bi wnmve h_vh_fv‡e msi¶Y K‡ib| eQi †k‡l Zvi e¨w³MZ Ki wba©viY cÖwµqv mnR I ¯^í mg‡q m¤¢e nq| d‡j AvqKi KZ…©c¶ Zvi wnmve wbKvk ivLvi cÖwµqvq m‡š—vl cÖKvk K‡ib| 10| A‡_©i Av`vb cÖ`vb mwVKfv‡e wjwce× Kiv wK‡mi D‡Ïk¨?

K. e¨emv‡qi

L. †`bv-cvIbvi

M. wnmve wjwce×Ki‡Yi

11| Wv: ivwKe nvmv‡bi wK¬wb‡Ki wnmve mwVKfv‡e msi¶Y Ki‡j mnvqK n‡eÑ i. weµq e„wׇZ ii. g~j¨‡eva m„wó‡Z iii. Ki wba©vi‡Y wb‡Pi †KvbwU mwVK? K. i

L. ii

M. ii I iii

N. i I ii

N. wnmve weÁv‡bi

wØZxq Aa¨vq

†jb‡`b gvbyl mycÖvPxbKvj †_‡KB ˆ`bw›`b Rxe‡b wnmve e¨e¯’vi cÖ‡qvRbxqZv Abyfe K‡i Avm‡Q| Avw`Kv‡j cÖ‡Z¨‡K Zuvi cÖvZ¨vwnK Rxe‡bi cÖ‡qvRb¸‡jv †gUv‡bvi Rb¨ wb‡R‡`i g‡a¨ cY¨ wewbgq KiZ| †h NUbv¸‡jv ‡Kvb e¨w³ ev cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b K‡i †Kej H NUbv¸‡jv †_‡KB †jb‡`‡bi Rb¥ nq | myZivs †`Lv hv‡”Q mKj NUbvB †jb‡`b n‡e bv| e¨emv‡qi cÖK…Z Avw_©K wPÎ cvevi Rb¨ ïay A_© m¤ú©wKZ NUbv¸‡jvB e¨emvq cÖwZôv‡bi †jb‡`b wn‡m‡e wPwýZ Kiv nq|

wPÎ: †jb‡`‡bi cÖgvYcÎ

GB Aa¨vq †k‡l AvgivÑ • †jb‡`‡bi aviYv e¨vL¨v Ki‡Z cvie| • †jb‡`‡bi cÖK…wZ kbv³ Ki‡Z cvie| • wnmve mgxKiY we‡k−lY Ki‡Z cvie| • wnmve mgxKi‡Y e¨emvwqK †jb‡`‡bi cÖfve e¨vL¨v Ki‡Z cvie| • e¨emvq cÖwZôv‡bi †jb‡`‡bi Drm `wjjvw` ZvwjKv ˆZwi K‡i eY©bv Ki‡Z cvie| • †jb‡`‡bi mg_©‡b cÖ‡qvRbxq `wjjvw` h_vh_fv‡e cÖ¯ÍyZ Ki‡Z cvie|

wnmveweÁvb

9

†jb‡`‡bi aviYv : AvaywbK mgvR e¨e¯’vq wnmve wjwce×Ki‡Yi †¶‡Î †jb‡`b kãwUi A_© AZ¨š— ¸i“Z¡c~Y©| e¨emvq RM‡Z wewfbœ NUbvi D™¢e nq| wKš—y mg¯Í NUbv‡K wnmv‡ei ewn‡Z wjwce× Kiv nq bv| A‡_©i As‡K cwigvc‡hvM¨ NUbv hv e¨emv‡qi Avw_©K Ae¯’vi cwieZ©b K‡i †mB mg¯Í NUbv‡KB †jb‡`b wn‡m‡e wnmv‡ei ewn‡Z wjwce× Kiv nq| D`vniY¯^i~c ejv †h‡Z cv‡i, Rbve mxgvš— 5,000 UvKv w`‡q Awd‡mi Rb¨ GKwU Avjgvix µq Ki‡jb, Avevi †`vKvb †_‡K †divi c‡_ `yN©Ubvq AvnZ n‡jb, D‡j−wLZ `ywU †¶‡ÎB NUbvi Rb¥ nj| wKš—y cÖ_gwU †h‡nZz A‡_©i Øviv cwigvc‡hvM¨ Ges e¨emv‡qi Avw_©K Ae¯’vi cwieZ©b K‡i‡Q †mRb¨ cÖ_g NUbvwU †jb‡`b, wØZxq NUbvq †h‡nZz Avw_©K mswk−óZv †bB Ges e¨emv‡qi Avw_©K Ae¯’vi †Kvb cwieZ©b nqwb †m‡nZz wØZxq NUbvwU e¨emv‡qi †jb‡`b wn‡m‡e wjwce× n‡e bv| †jb‡`b kãwUi AvwfavwbK A_© nj MÖnY I cÖ`vb A_©vr †`qv I †bqv Bs‡iwR‡Z hv‡K ejv nq give and take, msNwUZ cÖ‡Z¨KwU NUbvi GKvwaK c¶ RwoZ _v‡K GK c¶ myweav MÖnY K‡i Ges Ab¨ c¶ myweav cÖ`vb K‡i| †hgb Ñ gvwbK iZb‡K 1,000 UvKv w`j | GB Kv‡h©i g‡a¨ Avgiv `ywU c¶ †`L‡Z cvB Ñ iZb 1,000 UvKv MÖnY Kij I gvwbK 1,000 UvKv cÖ`vb Kij| wP‡Îi mvnv‡h¨ welqwU eySv‡bv n‡jv|

bM` UvKvi Av`vb cÖ`vb ev evKx‡Z µq weµq QvovI †mev Av`vb cÖ`v‡bi gva¨‡g †jb‡`‡bi D™¢e n‡Z cv‡i| †hgb wg‡mm gvn&eyev‡K Kv‡Ri wewbg‡q 2,000 UvKv †eZb †`qv nj A_ev Ni fvov eve` 3,000 UvKv cvIqv †Mj BnvI †jb‡`b| Avevi A`„k¨ fv‡e †Kvb Avw_©K NUbv N‡U _vK‡j ZvnvI †jb‡`b n‡Z cv‡i| †hgb : `xN©w`b m¤ú` e¨env‡ii d‡j †h g~j¨ n«vm nq Gi gva¨‡gI †jb‡`‡bi m„wó nq| A‡_©i Av`vb cÖ`vb ev A‡_©i gvcKvwV‡Z cwivgvc‡hvM¨ †Kvb NUbv (Event) ev †mev (service) Av`vb cÖ`v‡bi gva¨‡g †Kvb cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b NU‡j H mg¯Í NUbv ev Av`vb cÖ`vb‡K †jb‡`b ejv nq| e¯‘Zt `ªe¨ mvgMªx I †mev K‡g©i wewbg‡qi d‡j †Kvb e¨w³, cÖwZôvb ev e¨emv‡qi Avw_©K Ae¯’vi cwieZ©b NU‡j †jb‡`‡bi m„wó nq| KvR : ÒcÖ‡Z¨K †jb‡`b NUbv, cÖ‡Z¨K NUbv †jb‡`b bqÓ e¨vL¨v Ki|

†jb‡`b

10

†jb‡`‡bi cÖK…wZ ev ˆewkó¨ : Avgiv B‡Zvg‡a¨ †R‡bwQ cÖ‡Z¨KwU †jb‡`bB NUbv wKš—y cÖ‡Z¨KwU NUbv †jb‡`b bq| †jb‡`‡bi aviYvwU‡K we‡k−lY Ki‡j wb‡gœv³ ˆewk󨸇jv j¶¨ Kiv hvq| K) A‡_©i As‡K cwigvc‡hvM¨ : †jb‡`‡bi GKwU D‡j−L‡hvM¨ ˆewkó¨ n‡jv NUbv‡K Aek¨B A‡_©i As‡K cwigvc‡hvM¨ n‡Z n‡e bZzev D³ NUbv‡K †jb‡`b ejv hv‡e bv| †hgb : e¨emv‡qi g¨v‡bRv‡ii g„Zy¨ GKwU ¶wZ hv A_© Øviv cwigvc‡hvM¨ bq ZvB GwU †Kvb †jb‡`b bq| wKš—y Av¸‡b cY¨ cy‡o hvIqvq 20,000 UvKv ¶wZ nj GwU GKwU †jb‡`b| L) Avw_©K Ae¯’vi cwieZ©b : †Kvb NUbv Øviv hw` †Kvb cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b mvwaZ nq Z‡e †mwUB †jb‡`b n‡e| †hgb : bM` 5,000 UvKv w`‡q Awd‡mi Rb¨ AvmevicÎ µq Kiv nj| GLv‡b cÖwZôv‡bi AvmevecÎ e„w×i cvkvcvwk bM` 5,000 UvKv n«vm ‡c‡q‡Q| myZivs GB NUbv w`‡q †h‡nZz cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b G‡m‡Q †m‡nZz GwU †jb‡`b| Avevi hw` 5,000 UvKvi AvmevicÎ µ‡qi digv‡qk (Order) †`qv nq Z‡e GwU †Kvb †jb‡`b n‡e bv, KviY GB NUbv w`‡q Avw_©K Ae¯’vi GLbI †Kvb cwieZ©b nqwb| M) ˆØZ mËv : cÖwZwU †jb‡`‡bB `ywU c¶ _vK‡Z n‡e| A_©vr GKc¶ MÖnY Ki‡e Ges Ab¨ c¶ myweav cÖ`vb Ki‡e| †hgb- Kg©Pvix‡`i †eZb †`qv n‡jv 5,000 UvKv| GLv‡b GKwU c¶ †eZb LiP wnmve Ges Aci c¶ bM`vb wnmve| N) ¯^qsm¤ú~Y© I ¯^Zš¿ : †jb‡`‡bi Av‡iKwU D‡j−L‡hvM¨ ˆewkó¨ n‡jv cÖwZwU †jb‡`b ¯^qsm¤ú~Y© GKwU Av‡iKwU n‡Z m¤ú~Y© Avjv`v| †hgb Ñ av‡i gvj weµq 10,000 UvKv Ges 07 w`b ci UvKv cvIqv †Mj| GLv‡b av‡i weµq GKwU †jb‡`b Ges 07 w`b c‡i UvKv cÖvwß Av‡iKwU †jb‡`b| O) `„k¨gvbZv : †jb‡`b `„k¨gvb I A`„k¨gvb Df‡qB n‡Z cv‡i| †hgb: AvmevecÎ µq 10,000 UvKv | Bnv GKwU `„k¨gvb †jb‡`b| Avevi Avmevec‡Îi AePq 1,000 UvKv GKwU A`„k¨gvb †jb‡`b| P) HwZnvwmK NUbv : †h mKj Avw_©K NUbv c~‡e© N‡U †M‡Q †m¸‡jv‡K HwZnvwmK NUbv ejv nq| HwZnvwmK NUbv‡K †jb‡`b ejv nq| Avevi wKQz wKQz NUbv fwel¨‡Z NU‡Z cv‡i Ggb Avw_©K NUbv‡KI †jb‡`b ejv nq| fwel¨‡Z NU‡Z cv‡i Ggb NUbv e¨emv‡qi Avw_©K Ae¯’vi cwieZ©b mvab Ki‡j Aek¨B Zv †jb‡`b e‡j Mb¨ n‡e| †hgb Ñ Abv`vqx cvIbv mwÂwZ, evUªv mwÂwZ BZ¨vw`| Q) wnmve mgxKi‡Y cÖfve we¯Ívi : cÖwZwU †jb‡`bB wnmve mgxKi‡Y cÖfve we¯Ívi K‡i| †jb‡`‡bi d‡j wnmve mgxKi‡Yi wewfbœ `dvq cwieZ©b mvwaZ nq| Òm¤ú`=`vq+gvwjKvbv m¦Z¡Ó GwU n‡jv wnmve mgxKiY| myZivs †Kvb NUbv †jb‡`b wKbv Zv wnmve mgxKi‡Yi cweeZ©‡bi gva¨‡g hvPvB Kiv hvq|

wnmveweÁvb

11

†jb‡`b wPwýZKiY : †Kvb& NUbv †jb‡`b Ges †Kvb& NUbv †jb‡`b bq Zv wb‡gœ K‡qKwU D`vni‡Yi mvnv‡h¨ eySv‡bv n‡jvRbve †mv‡n‡ji e¨emv cÖwZôv‡b wbgœwjwLZ NUbv¸‡jv msNwUZ n‡q‡Q1| Rbve †mv‡nj 50,000 UvKv wb‡q e¨emvq Avi¤¢ Ki‡jb| 2| wZwb 15,000 UvKvi cY¨ bM‡` µq K‡i‡Qb| 3| wZwb Zvi GKRb cvIbv`vi‡K 10,000 UvKv cwi‡kva K‡i‡Qb| 4| wZwb cY¨ µ‡qi Rb¨ 8,000 UvKvi digv‡qk cÖ`vb K‡i‡Qb| 5| wZwb weÁvcb eve` 2,000 UvKv cª`vb K‡i‡Qb| 6| wZwb Rbve gvgyb‡K gvwmK 7,000 UvKv †eZ‡b Zvi e¨emvi g¨v‡bRvi wb‡qvM K‡i‡Qb| 7| e¨emv †_‡K e¨w³MZ cÖ‡qvR‡b 3,000 UvKv D‡Ëvjb K‡i‡Qb | 8| Zvi e¨w³MZ A_© n‡Z 500 UvKv Pzwi n‡q‡Q| 9| wZwb nv‡kg eªv`vm© n‡Z cÖwZ gv‡m 10,000 UvKvi cY¨ µ‡qi Rb¨ Pzw³e× n‡jb| 10| wZwb 10,000 UvKv g~‡j¨i cY¨ nvwb‡di wbKU av‡i weµq K‡i‡Qb| Gme NUbv †jb‡`b wKbv Zv KviYmn e¨vL¨v Kiv nj-

mgvavb : bs †jb‡`b wKbv 1. †jb‡`b 2. †jb‡`b 3. †jb‡`b 4. †jb‡`b bq 5. †jb‡`b 6. †jb‡`b bq 7. †jb‡`b 8. †jb‡`b bq 9. †jb‡`b bq 10. †jb‡`b

KviYmn e¨vL¨v bM` A_© cÖwZôv‡b g~jab ¯^i~c Avbqb Kivq cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b n‡q‡Q Ges D³ †jb‡`‡bi `ywU c¶- GKwU c¶ gvwj‡Ki g~jab Ges Aci c¶ cÖwZôv‡bi bM` UvKv| cY¨ g~j¨ A‡_©i gvcKvwV‡Z cwigvc‡hvM¨| cY¨ µ‡qi gva¨‡g cÖwZôv‡bi LiP e„w× †c‡q‡Q, bM` A_© cÖ`v‡bi d‡j bM` A_© n«vm †c‡q‡Q| cvIbv`vi‡K cwi‡kv‡ai d‡j e¨emv‡qi `vq I bM` A_© DfqB n«vm †c‡q‡Q, d‡j Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| cY¨ µ‡qi digv‡qk cÖ`vb, cY¨ µq Kiv eySvq bv| c‡Y¨i †Kvb Av`vb cÖ`vb GLbI N‡Uwb d‡j Avw_©K Ae¯’vi cwieZ©b nqwb| weÁvcb LiP cÖ`v‡bi gva¨‡g cÖwZôvb myweav MÖnY K‡i‡Q Ges D³ myweavi g~j¨ bM‡` cwi‡kva Kivq Avw_©K Ae¯’vi cwieZ©b N‡U‡Q| PvKwii wb‡qvMcÎ cÖ`v‡bi gva¨‡g cÖwZôvb †Kvb myweav Zvr¶wYK MÖnY ev cÖ`vb K‡iwb Ges G‡Z A‡_©iI †Kvb Av`vb cÖ`vb nqwb| e¨emvq n‡Z bM` A_© MÖn‡Yi gva¨‡g gvwjK cÖwZôvb n‡Z myweav MÖnY K‡i‡Qb, d‡j cÖwZôv‡bi bM` A‡_©i cwieZ©b N‡U‡Q| e¨w³MZ A_© Pzwii d‡j cÖwZôv‡bi †Kvb ¶wZ nqwb, ¶wZwU gvwj‡Ki wbR¯^| ZvB cÖwZôv‡bi Avw_©K Ae¯’vi †Kvb cwieZ©b nqwb| cY¨ µ‡qi Rb¨ Pzw³e× n‡q‡Qb, GLbI cY¨ µq K‡ibwb Ges g~j¨I cwi‡kva K‡ibwb| d‡j Avw_©K Ae¯’vi †Kvb cwieZ©b nqwb| av‡i cY¨ weµ‡qi gva¨‡g cÖwZôvb nvwbd‡K myweav cÖ`vb K‡i‡Qb, hv cÖwZôv‡bi Rb¨ GKwU Avq| G‡Z cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|

†jb‡`b

12

wnmve mgxKiY : †Kvb cÖwZôv‡bi GKwU wbw`©ó mg‡qi †gvU m¤ú‡`i cwigvb, gvwjKvbv m¦Z¡ I ewn`©v‡qi mgvb n‡e| †h mgxKi‡Yi gva¨‡g GB mgZv cÖgvY Kiv nq Zv‡KB wnmve mgxKiY ejv nq| wnmvekv¯¿we`MY wnmve mgxKiY (m¤ú` = `vq + gvwjKvbv m¦Z¡) Gi Dcv`vb¸‡jvi cwieZ©bKvix NUbv‡K †jb‡`b e‡j AvL¨vwqZ K‡i‡Qb| A_©vr m¤ú`, `vq Ges gvwjKvbv m¦‡Z¡ cwieZ©b AvbqbKvix NUbv †jb‡`b wnmv‡e MY¨ nq|

wnmve mgxKiYwU wbgœi~c :

A=L+E †hLv‡b, A= Assets (m¤ú`mg~n) L= Liabilities (`vqmg~n) E= Equity (gvwjKvbv m¦Z¡)

m¤ú` : m¤ú` ej‡Z eySvq A_©‰bwZK cwim¤ú` hv †Kvb e¨emv‡qi gvwjKvbvaxb _v‡K Ges hv gybvdv AR©‡bi Kv‡R e¨eüZ nq| †hgb : e¨emv‡qi gvwjKvbvaxb AvmevecÎ, `vjvb‡KvVv, KjKâv BZ¨vw`| `vq : `vq n‡”Q e¨emv‡qi Avw_©K `vqe×Zv hv e¨emv‡qi GKwU wbw`©ó mgq c‡i Aek¨B cwi‡kva Ki‡Z n‡e A_©vr e¨emv‡qi †gvU m¤ú‡`i Dci Z…Zxq c‡¶i `vweB n‡”Q `vq| gvwjKvbv m¦Z¡ : e¨emv‡qi †gvU m¤ú` †_‡K Z…Zxq c‡¶i `vwe ev` w`‡j hvnv Aewkó _v‡K ZvB n‡”Q gvwjKvbv m¦Z¡| A_©vr †gvU m¤ú‡`i Dci gvwj‡Ki †h `vwe ZvB n‡”Q gvwjKvbv m¦Z¡| gvwjKvbv m¦Z¡‡K cÖfvweZ Kivi PviwU Dcv`vb i‡q‡Q| h_v : gvwj‡Ki wewb‡qvM Avq D‡Ëvjb e¨q ev LiP

wP‡Îi mvn‡h¨ welqwU †`Lv‡bv n‡jv Ñ

g~jab wewb‡qvM

Avq

gvwjKvbv m¦Z¡

gvwjK KZ©„K D‡Ëvjb

LiP

wnmveweÁvb

13

wnmve mgxKiYwU‡K ewa©Z Ki‡j cvIqv hvq Ñ m¤ú` = `vq + g~jab + Avq - LiP - D‡Ëvjb A_©vr

†hLv‡b, A=Assets ( m¤ú` ) L=Liabilities ( `vq ) C=Capital ( g~jab ) R=Revenue (Avq)

A = L + (C + R – E – D)

E=Expenses (LiP) D=Drawings (D‡Ëvjb)

†Kvb NUbv †jb‡`b n‡Z n‡j Zv wnmve mgxKi‡Yi Dcv`vb¸‡jv‡K wbgœwjwLZ cuvPwU cwieZ©‡bi †h †Kvb GKwU cwieZ©b mvab Ki‡e| h_v : 1| †gvU m¤ú` evo‡j †gvU `vq A_ev gvwjKvbv m¦Z¡ evo‡e| 2| †gvU m¤ú` Kg‡j †gvU `vq A_ev gvwjKvbv m¦Z¡ Kg‡e| 3| GKwU m¤ú` evo‡j Aci GKwU m¤ú` Kg‡e| 4| gvwjKvbv m¦Z¡ evo‡j †gvU `vq Kg‡e| 5| gvwjKvbv m¦Z¡ Kg‡j †gvU `vq evo‡e| D`vniY Gi mvnv‡h¨ welqwU eySv‡bv n‡jv1| (K) bM` 5,000 UvKv wb‡q e¨emvq ïi“ Kiv nj A (m¤ú`) hš¿cvwZ

bM` AvmevecÎ 5,000 m¤ú` (bM`) Ges gvwjKvbv m¦Z¡ (g~jab) e„w× †c‡q‡Q |

= L (`vq) cvIbv`vi =

E (gvwjKvbv m¦Z¡) g~jab + AvqÑe¨qÑD‡Ëvjb 5,000

= L (`vq) cvIbv`vi = 5,000

E (gvwjKvbv m¦Z¡) g~jab +AvqÑe¨qÑD‡Ëvjb

= L (`vq) cvIbv`vi = Ñ3,000

E (gvwjKvbv m¦Z¡) g~jab + AvqÑe¨qÑD‡Ëvjb

1| (L) av‡i 5,000 UvKvi hš¿cvwZ µq Kiv nj A (m¤ú`) bM` hš¿cvwZ AvmevecÎ 5,000 m¤ú` (hš¿cvwZ) Ges `vq (cvIbv`vi) e„w× †c‡q‡Q|

2| (K) cvIbv`vi‡K cwi‡kva 3,000 UvKv A (m¤ú`) hš¿cvwZ

bM` AvmevecÎ Ñ3,000 m¤ú` (bM` A_©) n«vm Ges `vq (cvIbv`vi) n«vm †c‡q‡Q|

†jb‡`b

14 2| (L) bM‡` †eZb cwi‡kva Kiv n‡jv 2,000 UvKv bM` Ñ2,000

A (m¤ú`) hš¿cvwZ

AvmevecÎ

= L (`vq) cvIbv`vi =

E (gvwjKvbv m¦Z¡) g~jab + AvqÑe¨qÑD‡Ëvjb Ñ2,000

= L (`vq) cvIbv`vi

E (gvwjKvbv m¦Z¡) g~jab + AvqÑe¨qÑD‡Ëvjb

m¤ú` (bM`) n«vm Ges gvwjKvbv m¦Z¡ (LiP) n«vm †c‡q‡Q|

3| bM` AvmevecÎ µq 1,000 UvKv A (m¤ú`) hš¿cvwZ

bM` AvmevecÎ Ñ1,000 1,000 m¤ú` (AvmvevecÎ) e„w× Ges m¤ú` (bM`) n«vm †c‡q‡Q|

4| gvwjK KZ©„K e¨w³MZ fv‡e e¨emv‡qi FY cwi‡kva 5,000 UvKv bM`

A (m¤ú`) hš¿cvwZ

AvmevecÎ

= L (`vq) FY Ñ5,000

E (gvwjKvbv m¦Z¡) g~jab + AvqÑe¨qÑD‡Ëvjb 5,000

= L (`vq) cvIbv`vi 7,000

E (gvwjKvbv m¦Z¡) g~jab + AvqÑe¨qÑD‡Ëvjb Ñ7,000

`vq (FY) n«vm Ges gvwjKvbv m¦Z¡ (g~jab) e„w× †c‡q‡Q|

5| evKx‡Z cY¨ µq 7,000 UvKv bM`

A (m¤ú`) hš¿cvwZ

AvmevecÎ

`vq (cvIbv`vi) e„w× Ges gvwjKvbv m¦Z¡ (LiP) n«vm †c‡q‡Q|

wnmve mgxKi‡Yi Dci †jb‡`‡bi cÖfve weeiYx Q‡K †`Lv‡bv njwg: `xcK Rvbyqvix 01, 2012 Zvwi‡L Zvi AvBb †ckvi Awdm Pvjy K‡ib| cÖ_g gv‡mi †jb‡`b¸‡jv wbgœi~c: Rvby: 1 AvBb †ckvq 50,000 UvKv wewb‡qvM Kiv nj | Rvby: 2 Rvbyqvix gv‡mi Awdm fvov cwi‡kva Kiv nj 3,000 UvKv| Rvby: 7 av‡i Awdm hš¿cvwZ µq Kiv nj 15,000 UvKv| Rvby: 10 g‡°j‡`i bM‡` AvBwb †mev †`qv nj 6,000 UvKv| Rvby: 15 Awdm Kg©Pvixi †eZb cwi‡kva 2,000 UvKv| Rvby: 20 e¨vsK †_‡K Fb †bqv nj 20,000 UvKv| Rvby: 24 g‡°j‡`i av‡i AvBwb †mev †`qv n‡jv 7,000 UvKv| Rvby: 29 evKx‡Z µxZ hš¿cvwZi g~j¨ cwi‡kva 10,000 UvKv|

wnmveweÁvb

15

wg: `xc‡Ki 2012 mv‡ji Rvbyqvix gv‡mi †jb‡`bmg~n wnmve mgxKi‡bi Dcv`vb¸‡jvi Dci cÖfve wbgœi~c : ZvwiL Rvbyqvix 1

mswk−ó wnmve

Rvbyqvix 2 Rvbyqvix 7 Rvbyqvix 10 Rvbyqvix 15 Rvbyqvix 20 Rvbyqvix 24 Rvbyqvix 29

wnmve mgxKi‡bi cÖfve (A=L+E) A e„w× E e„w× E n«vm A n«vm A e„w× L e„w× A e„w× E e„w× E n«vm A n«vm A e„w× L e„w× A e„w× E e„w× L n«vm A n«vm

bM`vb wnmve g~jab wnmve fvov wnmve bM`vb wnmve hš¿cvwZ wnmve mieivnKvix/cÖ‡`q wej wnmve bM`vb wnmve †mev Avq †eZb wnmve bM`vb wnmve bM`vb wnmve e¨vsK wnmve cÖvc¨ wnmve †mev Avq wnmve cÖ‡`q wnmve/mieivnKvix bM`vb wnmve

wg: `xc‡Ki 2012 m‡bi Rvbyqvwi gv‡mi †jb‡`bmg~‡ni cÖfve wnmve mgxKi‡Y we¯ÍvwiZfv‡e †`Lv‡bv njÑ ZvwiL bM` 2012 Rvby:1 Rvby: 2 Rvby: 7 Rvby: 10 Rvby: 15 Rvby: 20 Rvby: 24 Rvby: 29

DØ„Ë DØ„Ë DØ„Ë DØ„Ë DØ„Ë DØ„Ë DØ„Ë DØ„Ë †gvU

m¤ú` †`bv`vi/ cÖvc¨ wnmve

= hš¿cvwZ

50,000 50,000 Ñ3,000 47,000 15,000 15,000

47,000 6,000 53,000 Ñ2,000 51,000 20,000 71,000 71,000 Ñ10,000 61,000

15,000 15,000 15,000 7,000 7,000

15,000

7,000

15,000

83,000

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

FY

20,000 20,000 20,000 20,000

`vq + gvwjKvbv m¦Z¡ cvIbv`vi/ g~jab cÖ‡`q wnmve 50,000 50,000 Ñ3,000 47,000 15,000 15,000 47,000 6,000 15,000 53,000 Ñ2,000 15,000 51,000 15,000 15,000 Ñ10,000 5,000

83,000

51,000 7,000 58,000 58,000

gš—e¨

g~jab Avbqb LiP

Avq LiP

Avq

†jb‡`b

16

KvR : wnmve mgxKi‡Y wb‡gœv³ †jb‡`bmg~‡ni cÖfve weeiYx QK cÖ¯‘Z K‡i cÖ`k©b Ki| Rbve bvwM©m Av³vi gvP© 01, 2012 Zvwi‡L †UBjvwis e¨emvq ïi“ K‡ib| cÖ_g gv‡mi †jb‡`b¸‡jv wbgœi~c : gvP© 1 20,000 UvKv wewb‡qvM Kiv nj | ,, 3 gvP© gv‡mi ‡`vKvb fvov cwi‡kva Kiv n‡jv 5,000 UvKv| ,, 9 bM‡` †mjvB †gwkb µq Kiv n‡jv 15,000 UvKv| ,, 14 Kvco †mjvB eve` gRyix Av`vq 2,000 UvKv| ,, 17 †`vKv‡bi cÖPviYv eve` e¨q 1,000 UvKv| ,, 22 MÖvnK n‡Z †mjvB-Gi gRywi eve` cÖvc¨ 1,500 UvKv| ,, 25 †mjvB †gwkb †givgZ Kiv n‡jv 300 UvKv| ,, 30 22 Zvwi‡Li we‡ji A_© Av`vq 1,200 UvKv|

e¨emvwqK †jb‡`‡bi Drm Ges GZ`&msµvš— `wjjcÎvw` : cÖwZwU †jb‡`‡bi mg_©‡b GK ev GKvwaK cÖgvYcÎ _v‡K| †jb‡`‡bi mZ¨Zv wbwðZ Ki‡Z G mKj cÖgvYcÎ e¨envi nq| †hgb: †h †Kvb e¨emvqx GKBw`‡b eûwe` †jb‡`b m¤úbœ K‡ib| wewfbœ e¨w³i wbKU cY¨ weµq, cY¨ µq, µqK…Z cY¨ †diZ, wewµZ cY¨ †diZ, e¨vs‡K UvKv Rgv ‡`qv ev e¨vsK †_‡K UvKv D‡Ëvjb Kiv GiKg eûwe` NUbv e¨emv cÖwZôv‡b NU‡Z cv‡i| Avi G mg¯Í NUbvB n‡jv g~jZ e¨emv‡qi †jb‡`‡bi Drm| mviv eQ‡ii †jb‡`b¸‡jv gyL¯Í ivLv m¤¢e bq| Kv‡RB †jb‡`b¸‡jv‡K cÖwZôv‡bi cÖ‡qvR‡bB ¸i“Z¡ mnKv‡i wnmv‡ei ewn‡Z wjwce× Kiv nq| GKRb wnmvei¶K hLb GB wjwce×Ki‡Yi KvRwU mgvav K‡ib, ZLbB †jb‡`‡bi cÖ‡hvR¨ `wjjI cÖ¯‘Z K‡ib| `wjjcθ‡jv n‡”Q Pvjvb , fvDPvi, K¨vk †g‡gv, wej, †WweU †bvU, †µwWU †bvU, f¨vU Pvjvb BZ¨vw`| GB mg¯Í `wjj cÎvw`i e¨vL¨v, G‡`i bgybv Ges e¨envi eY©bv Kiv nj| 1| Pvjvb : Pvjvb nj cY¨ µq Ges weµ‡qi GKwU cÖvgvY¨ `wjj| we‡µZv hLb cY¨ weµq K‡ib ZLb c‡Y¨i c~Y© weeiY msewjZ GKwU wjwLZ `wjj †µZv‡K n¯Ívš—i K‡ib| GB wjwLZ `wjjB n‡”Q Pvjvb| Pvjv‡b †µZvi bvg I wVKvbv, gv‡ji cwigvb, gv‡ji weeiY gv‡ji g~j¨ Ges g~j¨ cwi‡kv‡ai kZ© BZ¨vw` wjwce× _v‡K| we‡µZvi wbKU Bnv ewntPvjvb Ges †µZvi wbKU Bnv Avš—tPvjvb e‡j Mb¨ nq| GB Pvjv‡bi wfwˇZ †µZv cÖv_wgK ch©v‡q µq Rv‡e`vq Ges we‡µZv weµq Rv‡e`vq wjwce× K‡ib| wb‡gœ GKwU Pvjv‡bi bgybv †`Lv‡bv njPvjvb bs-05728 †µZvi bvg: †gmvm© Rvw`` †UªWvm© wVKvbv: †evW©evRvi, MvRxcyi| µ/bs 1

gv‡ji weeiY bvwRi kvBj Pvj ev`t Kvievwi evÆv (5%)

mygb †UªWvm©

ZvwiL: 10 gvP© 2011

53, wbDgv‡K©U, XvKv

Pvjvb `i (UvKv) 40

cwigvY 1,000 †KwR

UvKvi cwigvY 40,000 2,000 38,000

K_vq: UvKv AvUwÎk nvRvi gvÎ| weµq kZ©: 2/10, bxU 30 fyj-ΓwU ms‡kvab‡hvM¨|

we‡µZvi ¯^v¶i

wnmveweÁvb

17

wUKv : gv‡ji †gvU g~‡j¨i Dci †h cwigvY UvKv gIKzd K‡i †µZv‡K g~j¨ cwi‡kva Ki‡Z ejv nq †mB gIKzdK…Z UvKvB nj Kvievix evÆv| 2| fvDPvi : †jb‡`‡b †h cÖgvYcÎ e¨eüZ nq Zv‡K fvDPvi e‡j| †hgb : 5,000 UvKvi cY¨ weµq eve` we‡µZv †µZv‡K 5,000 UvKvi GKwU fvDPvi w`‡q _v‡Kb Avevi evwo fvov eve` 2,000 UvKv cÖvwßi †¶‡Î gvwjK fvovwUqv‡K 2,000 UvKv fvDPvi cÖ`vb K‡i _v‡Kb|

fvDPvi `yÕcÖKvi : h_v :Ñ 1. †WweU fvDPvi 2. †µwWU fvDPvi K) †WweU fvDPvi : cY¨ µ‡q Ges wewfbœ e¨‡qi ¯^c‡¶ †WweU fvDPvi e¨eüZ nq| †WweU fvDPv‡ii mv‡_ Pvjvb, K¨vk‡g‡gv hy³ K‡i avivevwnK fv‡e fvDPvi b¤^i cÖ`vb c~e©K K¨vkeyK ev bM`vb †iwR÷ªv‡ii †µwWU w`K ev Li‡Pi w`‡K wjwce× Kiv nq|

†WweU fvDPvi bgybv QK Avjx GÛ nvq`vi Av›`i wKj−v PUªMÖvg ZvwiL t -------------------MÖnYKvixi bvg t---------------wVKvbv:-------------------UvKv

†WweU fvDPvi b¤^it-------------wnmve Lv‡Zi bvgt --------------bs Li‡Pi weeiY

K¨vwkqv‡ii ¯^v¶i

wnmvei¶‡Ki ¯^v¶i

e¨e¯’vc‡Ki ¯^v¶i

MÖnxZvi ¯^v¶i

L) †µwWU fvDPvi : cY¨ weµq I wewfbœ Av‡qi Rb¨ †h fvDPvi e¨envi Kiv nq Zv‡K ejv nq †µwWU fvDPvi | †µwWU fvDPv‡ii mv‡_ Pvjv‡bi Kwc, K¨vk‡g‡gv BZ¨vw` mshy³ K‡i Zv‡Z avivevwnKfv‡e K¨vkey‡Ki †WweU w`‡K (A_© cÖvwßi w`‡K) wjwce× Kiv nq|

†µwWU fvDPv‡ii bgybv QK Rwni GÛ evª`vm© dzjZjv, Lyjbv †µwWU fvDPvi b¤^it-------------------wnmve Lv‡Zi bvgt ---------------------bs

K¨vwkqv‡ii ¯^v¶i

Av‡qi weeiY

wnmvei¶‡Ki ¯^v¶i

ZvwiLt -------------MÖnYKvixi bvgt---------wVKvbv:--------------UvKv

e¨e¯’vc‡Ki ¯^v¶i

MÖnxZvi ¯^v¶i

†jb‡`b

18

3| K¨vk‡g‡gv : bM` g~‡j¨ cY¨ µq weµ‡qi †¶‡Î K¨vk‡g‡gv e¨eüZ nq| cY¨ we‡µZv cY¨ †µZv‡K K¨vk †g‡gv w`‡q _v‡K| K¨vk‡g‡gvi Dcwifv‡M weµq cÖwZôv‡bi bvg I wVKvbv g~w`ªZ _v‡K| cY¨ we‡µZv wewµZ c‡Y¨i bvg, cwigvY, `i, †gvU g~j¨, bxU g~j¨, Kwgkb BZ¨vw` D‡j−L c~e©K ¯^v¶i K‡i †µZv‡K cÖ`vb K‡i| †µZv K¨vk‡g‡gv Abymv‡i cY¨ g~j¨ cwi‡kva K‡i cY¨ MÖnY K‡i _v‡K| D‡j−L¨ evKx‡Z cY¨ µq weµ‡qi †¶‡Î K¨vk‡g‡gv cÖ¯‘Z Kiv nq bv| D‡j−L¨ wZb cÖ‡¯’ K¨vk‡g‡gv ˆZwi Kiv nq| cÖ_g cÖ¯’ †µZv‡K †`qv nq, wØZxq cÖ¯’ weµq cÖwZôv‡bi wnmve wefv‡M, Z…Zxq cÖ¯’ weµq cÖwZôv‡bi weµq wefv‡M msiw¶Z _v‡K|

K¨vk‡g‡gv Gi bgybv QK fvDPvi bs .................. †µZvi bvg :Ñmxgvš— GÛ eªv`©vm wVKvbv :Ñ Pv›`bv , MvRxcyi bs 1

weeiY †Rj Kjg

Avjg †Rbv‡ij †óvi

ZvwiL: .....................

35, wbDgv‡K©U, XvKv

K¨vk‡g‡gv `i (UvKv) 5.00

cwigvY 1,000 wcm

UvKvi cwigvY 5,000 5,000

K_vq : UvKv cvuP nvRvi gvÎ †µZvi ¯^v¶i

we‡µZvi ¯^v¶i

we: `ª: weµxZ cY¨ †diZ †bqv nq bv|

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24

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25

5| mvgwMÖK djvdj : †h‡nZz cÖwZwU †jb‡`b †WweU †µwWU we‡k−lY K‡i mgcwigvY UvKvi AsK Øviv wjwce× Kiv nq †m‡nZz mvgwMÖK djvdj wbY©q mnR nq| †gvU †jb‡`‡bi †WweU w`‡Ki †hvMdj †µwWU w`‡Ki †hvMd‡ji mgvb nq|

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†WweU †µwWU wbY©‡qi wbqgvejx : c~‡e©B ejv n‡q‡Q †h, `yÕZidv `vwLjv c×wZ‡Z wnmve ivL‡j wnmv‡e †gvU †WweU I †gvU †µwW‡Ui UvKvi AsK mgvb nq| GB aviYvB wnmve mgxKi‡Yi wfwË| wnmve mgxKi‡Yi g~j Dcv`vb¸‡jv n‡jv:- m¤ú`, `vq I gvwjKvbv m¦Z¡| gvwjKvbv ¯^Z¡ Dcv`vb‡K cÖfve we¯—viKvwi Ab¨Zg `ywU Dc`vb n‡”Q Avq I e¨q|

AZGe, ejv hvq †h, Avgiv e¨emv‡q †gvU 5 (cvuP) ai‡bi wnmve †`L‡Z cvB : 1| m¤ú`

2| `vq

3| gvwjKvbv m¦Z¡

4| Avq I 5| e¨q

26

wnmveweÁvb

wewfbœ †kªYxi wnmv‡ei †WweU †µwWU wbY©‡qi c×wZ wb‡P Av‡jvPbv Kiv n‡jv : 1| m¤ú` : †jb‡`‡bi d‡j m¤ú` evo‡Z cv‡i ev Kg‡Z cv‡i| †hgb- AvmevecÎ µq Kiv n‡j m¤ú` e„w× Ges weµq Kiv n‡j n«vm cvq| m¤ú` e„w× †c‡j †WweU I m¤ú` n«vm †c‡j †µwWU nq| 2| `vq : m¤ú‡`i gZB †jb‡`‡bi d‡j `vq e„w× ev n«vm †c‡Z cv‡i| †hgb- e¨vsK †_‡K FY wb‡j `vq e„w× cvq Avevi F‡Yi wKw¯Í cwi‡kva Ki‡j `vq n«vm cvq| m¤ú‡`i mv‡_ `v‡qi m¤úK© wecixZ| ZvB `vq e„w× †c‡j †µwWU I n«vm †c‡j †WweU nq| 3| gvwjKvbv m¦Z¡ : e¨emv ïi“ Kivi Rb¨ gvwjK cÖ_‡g g~jab Av‡b| d‡j gvwjKvbv m¦Z¡ e„w× cvq| Avevi gvwjK e¨emvq †_‡K e¨w³MZ cÖ‡qvR‡b D‡Ëvjb Ki‡j gvwjKvbv m¦Z¡ n«vm cvq| gvwjKvbv m¦Z¡ cÖwZôv‡bi Rb¨ GK ai‡Yi `vq| KviY wnmveweÁv‡bi bxwZ Abyhvqx gvwjK I e¨emvq cÖwZôvb Avjv`v m¦Z¡v| d‡j `v‡qi gZB gvwjKvbv m¦Z¡ e„w× †c‡j †µwWU I n«vm †c‡j †WweU nq| 4| Avq : e¨emv‡qi g~j D‡Ï‡k¨B n‡”Q gybvdv AR©b Kiv Ges gybvdvi Dci GKgvÎ `vwe gvwj‡Ki| cÖK…Zc‡¶ gybvdv n‡”Q Av‡qi H Ask hv e¨q A‡c¶v AwaK| myZivs Avgiv ej‡Z cvwi Avq gvwjKvbv m¦‡Z¡i e„w× NUvq| ZvB Avq e„w× †c‡j †µwWU I n«vm †c‡j †WweU nq| 5| e¨q : e¨q Av‡qi wecixZ| Avq †h‡nZz gvwjKvbv m¦‡Z¡¡i e„w× NUvq, ZvB e¨‡qi d‡j gvwjKvbv m¦‡Z¡¡i n«vm n‡e| e¨emv‡qi e¨q gvwjKvbv m¦Z¡‡K Kwg‡q †`q| ZvB e¨q e„w× †c‡j †WweU I n«vm †c‡j †µwWU nq|

†jb‡`‡b `yÕZidv `vwLjv c×wZi cÖfve D`vni‡Yi mvnv‡h¨ eY©bv Kiv n‡jv; 1| Rbve nvmvb bM` 50,000 UvKv g~jab ¯^i~c G‡b e¨emv ïi“ Ki‡jb| 2| Awd‡mi Rb¨ AvmevecÎ µq Kiv n‡jv 5,000 UvKv| 3| Kg©Pvix‡`i †eZb cÖ`vb 6,000 UvKv| 4| cY¨ µq 20,000 UvKv|

`yÕZidv `vwLjv c×wZ

27

5| e¨vs‡K Rgv †`qv n‡jv 25,000 UvKv| 6| cY¨ weµq Kiv n‡jv 18,000 UvKv| 7| weÁvcb eve` †PK cÖ`vb Kiv n‡jv 7,000 UvKv| 8| Kwgkb cvIqv †Mj 3,000 UvKv| 9| e¨vs‡Ki wbKU n‡Z my` cvIqv †Mj 1,200 UvKv| 10| av‡i cY¨ weµq Kiv n‡jv 15,000 UvKv| 11| fvov eve` †PK cÖ`vb Kiv n‡jv 6,000 UvKv| 12| e¨emv‡qi cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 8,000 UvKv| mgvavb 1

bM`vb wnmve g~jab wnmve

†WweU †µwWU

2

AvmevecÎ wnmve bM`vb wnmve

†WweU †µwWU

3

†eZb LiP wnmve bM`vb wnmve µq wnmve bM`vb wnmve e¨vsK wnmve bM`vb wnmve bM`vb wnmve weµq wnmve weÁvcb LiP wnmve e¨vsK wnmve

†WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU

8

bM`vb wnmve Kwgkb Avq wnmve

†WweU †µwWU

9

e¨vsK wnmve e¨vsK my` wnmve ‡`bv`vi wnmve weµq wnmve

†WweU †µwWU †WweU †µwWU

11

fvov LiP wnmve e¨vsK wnmve

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12

bM`vb wnmve e¨vsK wnmve

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4 5 6 7

10

50,000 cÖwZôv‡bi bM` A_© (m¤ú`) e„w× cvIqvq bM`vb wnmve †WweU| 50,000 Ab¨w`‡K gvwjK cÖwZôv‡b bM` A_© Avbvqb Kivq gvwjKvbv m¦Z¡ †e‡o‡Q, ZvB g~jab wnmve †µwWU| 5,000 AvmevecÎ µ‡qi d‡j cÖwZôv‡b GKw`‡K AvmevecÎ bvgK 5,000 m¤ú` e„w× †c‡q‡Q Ges Ab¨w`‡K bM` A_© n«vm †c‡q‡Q| ZvB AvmevecÎ wnmve †WweU I bM`vb wnmve †µwWU| 6,000 †eZb cÖ`v‡bi d‡j LiP e„w× cvIqvq, †eZb wnmve †WweU Ab¨ 6,000 w`‡K bM` A_© n«vm cvIqvq bM`vb wnmve †µwWU| 20,000 cY¨ µq Kiv‡Z e¨q e„w× †c‡q‡Q d‡j µq †WweU Ab¨w`‡K bM` 20,000 A_© n«vm cvIqvq Dnv †µwWU| 25,000 e¨vs‡K bM` A_© Rgv †`qvq e¨vs‡Ki e¨v‡jÝ e„w× †c‡q‡Q d‡j 25,000 e¨vsK wnmve †WweU Ab¨w`‡K bM` A_© n«vm cvIqvq Dnv †µwWU| 18,000 cY¨ weµ‡qi d‡j bM` A_© e„w× cvIqvq Dnv †WweU, Ab¨w`‡K 18,000 weµ‡qi d‡j Avq e„w× cvIqvq weµq wnmve †µwWU| 7,000 weÁvcb eve` LiP e„w× cvIqvq Dnv †WweU, Ab¨w`‡K e¨vsK 7,000 †_‡K UvKv cwi‡kva Kivq m¤ú` n«vm cvIqvq e¨vsK wnmve †µwWU| 3,000 Kwgkb bM‡` cÖvß nIqvq bM` m¤ú` e„w× †c‡q‡Q ZvB bM`vb 3,000 wnmve †WweU| Ab¨w`‡K Kwgkb bvgK Avq e„w× cvIqvq Dnv †µwWU| 1,200 e¨vsK my` gÄyi Kivq e¨vsK e¨v‡jÝ e„w× †c‡q‡Q d‡j e¨vsK 1,200 †WweU, Ab¨w`‡K my` bvgK Avq e„w× cvIqvq Dnv †µwWU| 15,000 av‡i weµ‡qi d‡j †`bv`vi n‡Z A_© Av`v‡qi AwaKvi cvIqvq 15,000 †`bv`vi bvgK m¤ú` †WweU, Ab¨w`‡K weµ‡qi d‡j Avq e„w× cvIqvq weµq †µwWU| 6,000 fvov cwi‡kv‡ai d‡j LiP e„w× cvIqvq fvov wnmve †WweU, 6,000 Ab¨w`‡K †PK cÖ`v‡bi d‡j e¨vsK e¨v‡jÝ n«vm cvIqvq e¨vsK wnmve †µwWU| 8,000 e¨emv‡qi cÖ‡qvR‡b e¨vsK n‡Z bM` A_© D‡Ëvjb Kivq bM` A_© 8,000 e„w× †c‡q‡Q d‡j Dnv ‡WweU, Ab¨w`‡K e¨vs‡Ki e¨v‡jÝ n«vm cvIqvq e¨vsK wnmve †µwWU|

28

wnmveweÁvb

KvR : wb‡gœv³ †jb‡`bmg~n n‡Z †gmvm© Rqv GÛ †Kvs Gi ewn‡Z wnmvemg~n wPwýZ K‡i Dnv‡`i †WweU I †µwWU wbY©q Ki1| wg‡mm Rqv gyLvRx© Kviev‡i Av‡iv 20,000 UvKv wewb‡qvM Ki‡jb| 2| Awd‡mi Rb¨ GKwU Kw¤úDUvi µq Kiv n‡jv 25,000 UvKv| 3| Awdm fvov wZb gv‡mi AwMÖg cÖ`vb Kiv n‡jv 18,000 UvKv| 4| ivR‡bi wbKU weµq Kiv n‡jv 25,000 UvKv| 5| e¨vsK PvR© avh© Kij 1,500 UvKv | 6| e¨vsK n‡Z D‡Ëvjb Kiv n‡jv 6,000 UvKv| 7| av‡i cY¨ µq Kiv n‡jv 15,000 UvKv| 8| gRyix cÖ`vb Kiv n‡jv 3,000 UvKv| 9| µq †diZ 2,000 UvKv| 10| e¨vs‡K Rgv †`qv n‡jv 10,000 UvKv|

`yÕZidv `vwLjv c×wZ‡Z iw¶Z wnmv‡ei eB : `yÕZidv `vwLjv c×wZ‡Z †h mKj cÖavb wnmv‡ei eB ivLv nq Zvi †kªwYwefvM wb‡gœœ †`Lv‡bv n‡jvK) Rv‡e`v : †jb‡`b msNwUZ nIqvi ci Zv wPwýZ K‡i `yÕZidv `vwLjv c×wZi bxwZ Abyhvqx †WweU I †µwWU we‡k−lY K‡i me©cÖ_g †h eB‡Z wjwce× Kiv nq Zv‡KB cÖv_wgK wnmv‡ei eB ev Rv‡e`v e‡j| Rv‡e`v wewfbœ cÖKvi n‡Z cv‡i: 1| µq Rv‡e`v : µq Rv‡e`vq av‡i cY¨ µq msµvš— †jb‡`b wjwce× Kiv nq| 2| weµq Rv‡e`v : weµq Rv‡e`vq av‡i cY¨ weµq msµvš— †jb‡`b wjwce× Kiv nq| 3| µq †diZ Rv‡e`v : µq †diZ Rv‡e`vq av‡i µxZ cY¨ †diZ msµvš— †jb‡`b wjwce× Kiv nq| 4| weµq †diZ Rv‡e`v : weµq †diZ Rv‡e`vq av‡i wewµZ cY¨ †diZ G‡j Zv wjwce× Kiv nq| 5| bM` cÖvwß Rv‡e`v : bM` A_© cÖvwß msµvš— †jb‡`b bM` cÖvwß Rv‡e`vq wjwce× Kiv nq| 6| bM` cÖ`vb Rv‡e`v : bM` A_© cÖ`vb msµvš— †jb‡`b bM` cÖ`vb Rv‡e`vq wjwce× Kiv nq| 7| cÖK…Z Rv‡e`v : †h mKj †jb‡`b Dc‡iv³ †Kvb cÖv_wgK eB‡Z wjwce× Kiv hvq bv †m¸‡jv cÖK…Z Rv‡e`vq wjwce× Kiv nq|

`yÕZidv `vwLjv c×wZ

29

L) LwZqvb : Rv‡e`vq wjwce×K…Z mKj †jb‡`b¸‡jv‡K Avjv`v Avjv`vfv‡e Dchy³ wk‡ivbv‡g †h eB‡Z ¯’vbvš—i K‡i mswk−ó wnmv‡e Aš—fy©³ Kiv nq Zv‡K LwZqvb e‡j| wnmve Pµ : Pjgvb aviYv Abyhvqx e¨emvq cÖwZôv‡bi Kvh©µg Abš—Kvj a‡i Pj‡Z _vK‡e e‡j Abygvb Kiv nq| e¨emv‡qi wnmve msi¶‡Yi avivevwnK AveZ©b‡KB wnmve Pµ e‡j| 1| †jb‡`b kbv³KiY : wnmve P‡µi cÖ_g av‡c e¨emv‡qi cÖwZwU NUbv‡K we‡k−lY K‡i †jb‡`b wn‡m‡e wPwýZ Kiv nq|

wnmve Pµ

2| †jb‡`b we‡k−lY : GB av‡c cÖwZwU †jb‡`b we‡k−lY K‡i mswkó wnmveLvZ¸‡jv wPwýZ Kiv nq| †hgb: 5,000 UvKvi hš¿cvwZ †Kbv nj| GLv‡b `yÕwU wnmve we`¨gvb| GKwU hš¿cvwZ wnmve I AciwU bM`vb wnmve| wnmve PµcÖv_wgK eB‡Z †WweU 3| Rv‡e`vfy³KiY : we‡k−lYK…Z wnmveLvZ¸‡jv `yÕZidv `vwLjv Abymv‡i cÖ‡wPÎ: hvR¨ wnmv‡ei †µwWU we‡k−lY K‡i Zvwi‡Li µgvbymv‡i Rv‡e`vq wjwce× Kiv nq| 4| LwZqv‡b ¯’vbvš—i : GB av‡c Rv‡e`vq wjwce×K…Z †jb‡`b¸‡jv‡K Avjv`v Avjv`v wnmv‡ei wk‡ivbv‡g wjwce× Kiv nq| cÖwZwU wnmveLv‡Zi Rb¨ Avjv`v Avjv`v LwZqvb ˆZix K‡i cÖwZwU wnmv‡ei wbw`©ó mgqv‡š— DØ„Ë wbY©q Kiv nq| 5| †iIqvwgj cÖ¯‘ZKiY : hveZxq †jb‡`b mg~n wbfy©jfv‡e wnmve ewn‡Z wjwce× n‡q‡Q wKbv Zv hvPvB Kivi D‡Ïk¨ LwZqvb Gi †WweU D×„Ë I †µwWU Dׄ‡Ëi mvnv‡h¨ †iIqvwgj cÖ¯‘Z Kiv nq| 6| mgš^q `vwLjv : e¨emv‡qi cÖK…Z Avw_©K Ae¯’v wbY©‡qi Rb¨ mswk−ó wnmveKv‡ji cªvc¨ Avq, e‡Kqv LiP, AwMÖg LiP Ges AbycvwR©Z Avq BZ¨vw` `dv¸‡jv‡K mgš^q Ki‡Z mgš^q `vwLjv cÖ`vb Kiv nq| 7| Kvh©cÎ cÖ¯‘Z : Avw_©K weeiYx cÖ¯‘Z mnRZi Kivi D‡Ïk¨ Hw”QK KvR wn‡m‡e eûNi wewkó GKwU weeiYx cÖ¯‘Z Kiv nq, hv‡K Kvh©cÎ (Work Sheet) e‡j| 8| Avw_©K weeiYx cÖ¯‘Z : Avw_©K weeiYx cÖ¯‘‡Zi gva¨‡g e¨emvq cÖwZôv‡bi jvf-¶wZ, m¤ú`, `vq I gvwjKvbv m¦‡Z¡i cwigvY wbY©q Kiv nq| 9| mgvcbx `vwLjv : Kviev‡ii gybvdv RvZxq Avq Ges gybvdvRvZxq e¨q¸‡jvi †Ri I D‡Ëvjb wnmve ermiv‡š— eÜ Ki‡Z nq| GK erm‡ii Avq-e¨q cieZ©x wnmve ermi hv‡e bv, ZvB mgvcbx `vwLjvi cÖ‡qvRb nq| 10| wnmve cieZx© †iIqvwgj ev cÖviw¤¢K Rv‡e`v : mgvcbx `vwLjv cÖ`v‡bi gva¨‡g e¨emv‡qi Avq, e¨q I D‡Ëvjb wnmve eÜ n‡q hvq| Aewkó m¤ú`, `vq I gvwjKvbv m¦Z¡ wnmv‡ei †Ri wb‡q cieZx© cieZ©x wnmve ermi ïi“ Kiv nq| Gi Rb¨ wnmve cieZx© †iIqvwgj ev cÖviw¤¢K Rv‡e`v cÖ¯‘Z Kiv nq|

wnmveweÁvb

30

wnmv‡ei avivewnKZv i¶v c×wZ : Pjgvb aviYvi bxwZ Abymv‡i cÖwZwU e¨emvq cÖwZôvb Awbw`©ó Kvj ch©š— Pj‡Z _vK‡e| cÖwZwU wnmveKvj †k‡l cybivq GKB avivevwnKZvq wnmvei¶‡Yi Kvh©mg~n cwiPvwjZ nq| A_©vr PjwZ wnmve Kvj †k‡l avivevwnKfv‡e cieZx© wnmveKvj Avi¤¢ nq Ges bZzb fv‡e wnmve †jLv ïi“ nq| djkÖ“wZ‡Z †`Lv hvq e¨emvwqK †jb‡`b msNwUZ nevi ci †_‡K Avw_©K weeiYx cÖ¯‘Z ch©š— cÖwZeQi wnmve msµvš— welq¸‡jv ch©vqµ‡g avivevwnKfv‡e Pj‡Z _v‡K| GUvB wnmv‡ei avivevwnKZv| D‡j−L¨ †h, wnmve P‡µi wbqgvbymv‡i cieZx© wnmve Kv‡ji ïi“‡Z weMZ wnmve Kvj †k‡l cÖ¯‘ZK…Z Avw_©K Ae¯’vi weeiYx‡Z cÖ`wk©Z mKj m¤ú`‡K †WweU Ges mKj `vqmg~n‡K †µwWU †`wL‡q cieZx© wnmve Kv‡ji hvÎv ïi“ nq| d‡j wnmve P‡µi wewfbœ avc¸‡jv c~e©eZx© I cieZx© eQ‡ii g‡a¨ avivevwnKZv i¶v K‡i|

GKZidv `vwLjv c×wZ †h mKj e¨emvq cÖwZôv‡bi AvqZb †QvU I †jb‡`‡bi msL¨v Kg, †m mKj cÖwZôv‡b GKZidv `vwLjv c×wZ cwijw¶Z nq| GB c×wZ‡Z †Kvb †jb‡`‡bi GKwU c‡¶i, †Kvb †jb‡`‡bi `ywU c‡¶iB Ges †Kvb †jb‡`‡bi †KvbI c¶B wjwce× Kiv nq bv| cÖK…Zc‡¶ GKZidv `vwLjv weÁvbm¤§Z c×wZ bq| GB c×wZ‡Z wKQz m¤ú` I `v‡qi wnmve msi¶Y Kiv n‡jI Avq I e¨‡qi wnmve¸‡jv msi¶‡Yi ¸i“Z¡ †`qv nq bv| e¨emv‡qi jvf-¶wZ wbi~c‡Yi †¶‡Î wb‡gœv³ m~Î / c×wZ e¨envi Kiv nq | jvf/¶wZ = {(mgvcbx g~jab+D‡Ëvjb)Ñ(cÖviw¤¢K g~jab+AwZwi³ g~jab)} cÖviw¤¢K g~jab = cÖviw¤¢K †gvU m¤ú`ÑcÖviw¤¢K †gvU `vq mgvcbx g~jab = mgvcbx †gvU m¤ú`Ñ mgvcbx †gvU `vq mgvcbx g~jab I D‡Ëvj‡bi mgwó cÖviw¤¢K I AwZwi³ g~ja‡bi mgwó A‡c¶v cwigv‡Y eo n‡j cv_©K¨wU jvf Ges cwigv‡Y †QvU n‡j cv_©K¨wU ¶wZ¯^i~c MY¨ Kiv nq| D`vni‡Yi gva¨‡g †`Lv‡bv njÑ wg‡mm kv‡njv LvZzb GKRb ¶z`ª e¨emvqx| wb‡gœv³ Z_¨ Zvi wnmve eB n‡Z msMÖn Kiv n‡q‡Q| 31/12/2012 01/01/2012 †gvU m¤ú` 1,20,000 1,50,000 †gvU `vq 35,000 55,000 2012 mv‡j AwZwi³ g~jab Avbqb 20,000 UvKv Ges gvwj‡Ki †gvU D‡Ëvjb 30,000 UvKv| 2012 mv‡ji mv‡njv LvZz‡bi jvf/¶wZ wbY©q Ki: mgvavb: cÖviw¤¢K g~jab

= cÖviw¤¢K †gvU m¤ú`ÑcÖviw¤¢K †gvU `vq = (1,20,000Ñ35,000) = 85,000 mgvcbx g~jab = mgvcbx †gvU m¤ú`Ñ mgvcbx †gvU `vq = (1,50,000Ñ55,000) = 95,000 = {( mgvcbx g~jab+D‡Ëvjb)Ñ(cÖviw¤¢K g~jab+AwZwi³ g~jab)} ∴ jvf/¶wZ = {(95,000+30,000)-(85,000+20,000)} = (1,25,000-1,05,000) = 20,000 ∴ jv‡fi cwigvY = 20,000 UvKv

`yÕZidv `vwLjv c×wZ

31

KvR : cjvk Kzgvi cvj GKRb gyw` †`vKvb e¨emvqx| 2012 mv‡ji 1 Rvbyqvwi Zvi g~ja‡bi cwigvY wQj 70,000 UvKv| D³ eQ‡i Zvi D‡Ëvj‡bi cwigvY 15,000 UvKv Ges wZwb †Kvb AwZwi³ g~jab Avbqb K‡ibwb| 31 wW‡m¤^i 2012 Zvwi‡L †gvU m¤ú` 1,20,000 Ges †gvU `vq 30,000 UvKv wQj| jvf/¶wZ cwigvY wbY©q Ki |

Abykxjbx eûwbe©vPwb cÖkœ : 1| `yÕZidv `vwLjv c×wZ GKwU K) wi‡cvwUs c×wZ M) wjwce×KiY c×wZ

L) Avw_©K weeiYx cÖ¯‘ZKiY c×wZ N) †WweU I †µwWU wba©viY c×wZ

2| `yÕiZdv `vwLjv c×wZi ˆewkó¨ nji) G c×wZ‡Z `vZv I MÖnxZv `ywU c¶ _vK‡e| ii) †gvU †WweU A¼ me©`vB †gvU †µwWU A‡¼i mgvb n‡e| iii) MÖnxZvi wnmve †µwWU I `vZvi wnmve †WweU n‡e| wb‡Pi ‡KvbwU mwVK? K) i I ii L) ii I iii N) i, ii I iii M) i I iii

wb‡gœi Z‡_¨i Av‡jv‡K 3, 4 I 5bs cÖ‡kœi DËi `vI| e¨emvqx Rbve myexi ivq cÖwZôv‡bi Rb¨ µq eB, weµq eB, cÖvc¨ wej eB, cÖ‡`q wej eB BZ¨vw` msi¶Y K‡ib| GQvov wnmve m¤ú‡K© Zvi my®úó Ávb _vKvi Kvi‡Y evÆvRwbZ `vwLjv Ab¨fv‡e wjwce× K‡i‡Qb| cieZx©‡Z wZwb cÖwZôv‡bi Avw_©K Ae¯’v AeMZ nIqvi Rb¨ Avw_©K weeiYx cÖYqb K‡ib Ges Gfv‡e avivevwnKfv‡e cÖwZôv‡bi wnmve cwiPvjbv K‡ib| 3| Rbve myexi ivq Gi µq eB‡Z wjwce× K‡ibK) av‡i µq M) bM‡` µq

L) av‡i weµq N) µq †diZ

4| Rbve myexi ivq evUªvRwbZ `vwLjv wjwce× K‡ibK) M)

bM`vb eB‡Z cÖvc¨ wej eB‡Z

L) weµq †diZ eB‡Z N) cÖK…Z Rv‡e`vq

5| Rbve myexi iv‡qi cÖviw¤¢K Rv‡e`v `vwLjvi cÖ‡qvRb nq †Kb? K) wnmve P‡µi aviv AbymiY Kivi Rb¨ M) wnmv‡ei MvwYwZK ï×Zv hvPvB‡qi Rb¨

L) cieZx© wnmve Kv‡ji hvÎv ïi“ Kivi Rb¨ N) eZ©gvb wnmveKv‡ji Avw_©K Ae¯’v Rvbvi Rb¨

wnmveweÁvb

32 6| GKZidv `vwLjv c×wZ‡Z mvaviYZ †Kvb †kªwYi wnmve msi¶Y Kiv nq bv ? i) m¤ú` ii) Avq iii) e¨q

wb‡Pi ‡KvbwU mwVK? K) i M) ii I iii

L) i I ii N) i I iii

7| †KvbwU mwVK ?

K) cÖviw¤¢K g~jab = cÖviw¤¢K †gvU m¤ú` Ñ mgvcbx †gvU m¤ú` M) cÖviw¤¢K g~jab = cÖviw¤¢K †gvU m¤ú` Ñ cÖviw¤¢K †gvU `vq

L) mgvcbx g~jab = cÖviw¤¢K †gvU `vq + mgvcbx †gvU `vq N) mgvcbx g~jab = cÖviw¤¢K †gvU m¤ú` + mgvcbx †gvU m¤ú`

8| Avw_©K weeiYxi Lmov ¯^i~c e¨envi Kiv nqK) †iIqvwgj L) mgš^q `vwLjv M) mgvcbx `vwLjv N) Kvh©cÎ 9| K) L) M) N)

†Kvb avivevwnKZvwU mwVK ? †iIqvwgj, mgš^q `vwLjv, Kvh©cÎ, Avw_©K weeiYx mgš^q `vwLjv, †iIqvwgj, Avw_©K weeiYx, Kvh©cÎ Kvh©cÎ, †iIqvwgj, mgš^q `vwLjv, Avw_©K weeiYx †iIqvwgj, Kvh©cÎ, mgš^q `vwLjv, Avw_©K weeiYx

10| cÖviw¤¢K g~jab 70,000 UvKv Ges mgvcbx g~jab 90,000 UvKv n‡j, jvf/¶wZi cwigvY KZ ?

K) jvf 20,000 UvKv L) ¶wZ 20,000 UvKv M) ¶wZ 70,000 UvKv N) jvf 90,000 UvKv 11| `yÕZidv `vwLjv c×wZi g~jbxwZ †KvbwU? K) µq e„w× †WweU ,Avq n«vm †µwWU L) e¨q e„w× †WweU ,Avq n«vm †µwWU M) myweav MÖnYKvix †WweU,myweav cÖ`vbKvix †µwWU N) myweav MÖnYKvix †µwWU,myweav cÖ`vbKvix †WweU 12| eZ©gv‡b wnmv‡ei wfwË njÑ i) Drcv`b e¨q wnmve c×wZ wb‡Pi ‡KvbwU mwVK? K) i L) ii

ii) GK Zidv `vwLjv c×wZ

M) iii

N) i I iii

iii) `yÕ Zidv `vwLjv c×wZ

`yÕZidv `vwLjv c×wZ

33

wb‡b¥i Z_¨ †_‡K 13,14 I 15 bs cÖ‡kœi DËi `vI Rbve Bkgvg Ryb 2012 Zvwi‡L 55,000UvKvi gRy`cY¨ wb‡q XvKvi †eBwj †iv‡W GKwU dvódz‡Wi †`vKvb †`b| D³ gv‡m Zvi e¨emv cÖwZôv‡b wb‡b¥v³ †jb‡`b¸‡jv m¤úvw`Z nq : Ryb 5 : kv‡n‡`i wbKU weµq 5,000 UvKv| Ryb 12 : cY¨ µq 12,000 UvKv| Ryb 20 : av‡i cY¨ weµq 35,500 UvKv| Ryb 23 : ivwdi wbKU †_‡K bM‡` cÖvwß 5,400 UvKv| Ryb 28 : cY¨ †diZ †`qv nj 3,400 UvKv | 13| DcwiD³ Z‡_¨i wfwˇZ †Kvb †jb‡`b Rbve Bkgv‡gi cÖK…Z Rv‡e`vq wjwce× n‡e?

K) bM‡` weµq L) bM‡` weµq M) cY¨ †diZ †`qv N) gRy`cY¨ 14| DcwiD³ Z‡_¨i 5I 20 Zvwi‡Li †jb‡`b¸‡jv †Kvb Rv‡e`v eB‡q msi¶Y Kiv n‡e?

K) µq Rv‡e`v L) µq †diZ Rv‡e`vq M) weµq Rv‡e`vq N) weµq †diZ Rv‡e`vq 15| Rbve Bkgvg cY¨ †diZ †`evi mgq cÖ¯‘yZ Ki‡ebÑ K) †WweU †bvU L) †µwWU †bvU M) †WweU fvDPvi N) †µwWU fvDPvi

m„Rbkxj cÖkœ : 1. Rbve k¨vgj P›`ª GKRb Kvco e¨emvqx| XvKvi Bmjvgcy‡i Zvi e¨emvq Aew¯’Z| wZwb `yÕZidv `vwLjv c×wZi Abymv‡i h_vh_fv‡e cÖwZwU wnmv‡ei eB msi¶Y K‡i _v‡Kb| 2011 mv‡ji wW‡m¤^i gv‡m Zvi e¨emv‡q msNwUZ †jb‡`b¸‡jv wb¤œi~c : 1| bM` 7,00,000 UvKv g~jab ¯^i~c Kviev‡i Avbv n‡jv| 2| 25,000 UvKvi Kvco av‡i µq Kiv n‡jv| 3| bM‡` 60,000 UvKvi AvmevecÎ µq Kiv n‡jv| 4| Kg©Pvix iZb‡K †eZb cÖ`vb Kiv n‡jv 8,000 UvKv| 5| bM‡` Kwgkb cÖvwß 6,000 UvKv| K) wW‡m¤^i gv‡m †gvU KZ UvKvi cY¨ µq Kiv n‡q‡Q ?

L) Rbve k¨vgj P›`ª Gi Dc‡iv³ †jb‡`‡bi †WweU I †µwWU wbY©q Ki| M) Rbve k¨vgj P›`ª Gi Dc‡iv³ †jb‡`b mg~n wnmv‡ei wewfbœ cÖv_wgK eB‡Z wjwce× Ki? 2| Rbve knx`yj Bmjvg Zuvi e¨emv‡qi we¯ÍvwiZ wnmve msi¶Y K‡ib bv| 1 Rvbyqvwi 2011 Zvwi‡L Zvi e¨emv‡qi ‡gvU m¤ú` I `v‡qi cwigvY h_vµ‡g 2,00,000 UvKv I 80,000 UvKv| | D³ erm‡i Rbve knx`yj Bmjvg AviI 30,000 UvKv bZzb K‡i e¨emv‡q wewb‡qvM K‡ib| D³ erm‡i wZwb †gvU 15,000 UvKv bM` D‡Ëvjb K‡ib| 31 wW‡m¤^i 2011 Zvwi‡L Zuvi e¨emv‡q wb‡gœv³ m¤ú` I `vqmg~n wQjÑ bM` 50,000; AvmevecÎ 40,000 ; †`bv`vi 30,000 ; gRy` cY¨ 70,000 ; e¨vsK FY 20,000 Ges cvIbv`vi 25,000 UvKv|

wnmveweÁvb

34 K) Rbve knx`yj Bmjv‡gi cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki? L) Rbve knx`yj Bmjv‡gi mgvcwb g~ja‡bi cwigvY wbY©q Ki? M) 2011 mv‡j Rbve knx`yj Bmjv‡gi e¨emv‡qi jvf/¶wZi cwigvY wbY©q Ki?

3| Rbve L bM` 2,40,000 UvKv; 56,000 UvKvi hš¿cvwZ; 21,000 UvKvi cY¨`ªe¨ wb‡q Kb‡dKkbvix e¨emvq Avi¤¢ K‡ib| 2012 mv‡ji gvP© gv‡m Zvi †jb‡`b¸‡jv wQj wbgœi~c : gvP© 3 : Kv‡k‡gi wbKU ‡_‡K cY¨ µq 34,000UvKv gvP© 6 : Rvwn‡`i wbKU wew¯‹U weµq K‡ib 15,000 UvKvi gvP© 7 : †`vKvb fvov cÖ`vb 6,500 UvKv gvP© 10: bM‡` cY¨ weµq 25,000 UvKv gvP© 17: bM‡` cY¨ µq 5,000 UvKv gvP© 19: ‡KK weµq 6,000 UvKv gvP© 21: ivwki wbKU †_‡K gq`v µq 7,500 UvKv gvP© 28: gvwjK wbR cÖ‡qvR‡b e¨emv †_‡K †bb 4,500 UvKv K) Rbve L Gi weµ‡qi cwigvY KZ ?

L) Rbve L Gi 1,3 ,7 I 10 Zvwi‡Li †jb‡`b¸‡jvi †WweU I †µwWU wbY©q Ki| M) wnmve mgxKi‡Yi Dci gvP© 6, 17, 19, 28 Zvwi‡Li †jb‡`b¸‡jvi cÖfve Q‡Ki gva¨‡g cÖKvk Ki| 4| Rbve Avjg 1Rvbyqvwi 2012 Zvwi‡L bM` 5,00,000 UvKv; 25,000 UvKvi AvmevecÎ; 55,000 UvKvi cY¨`ªe¨ I 85,000 UvKv e¨vsK FY wb‡q GKwU Kw¤úDUvi cÖwk¶Y †K›`ª I d‡UvKwci †`vKvb Pvjy K‡ib| D³ gv‡m Zvi Ab¨vb¨ †jb‡`b¸‡jv wQj wbb¥i~c : Rvbyqvwi Rvbyqvwi Rvbyqvwi Rvbyqvwi Rvbyqvwi

02 10 12 20 25

Awdm fvov KvMR µq d‡UvKwc †gwk‡bi Kvwj µq gRyix cÖ`vb cÖwk¶Y fvZv cÖvwß

12,000 UvKv 5,000 UvKv 7,000 UvKv 1,500 UvKv 25,000 UvKv

K) Rbve Avj‡gi cÖviw¤¢K gyja‡bi cwigvY KZ? L) DcwiD³ †jb‡`‡b AskMÖnYKvix cÖwZwU wnmv‡ei †kÖYxwefvM Q‡Ki gva¨‡g †`LvI| M) Rbve Avj‡gi Rvbyqvwi gv‡mi †jb‡`b¸‡jvi †WweU †µwWU wbY©q Ki|

PZz_© Aa¨vq

g~jab I gybvdv RvZxq †jb‡`b GKwU e¨emv cÖwZôvb Awbw`©ó Kvje¨vcx Pjgvb _vK‡e, hv mK‡jB Avkv K‡i| wbw`©ó mgq ci ci e¨emv‡qi jvf-¶wZ I mvwe©K Ae¯’v RvbvI cÖ‡qvRb| wKQz †jb‡`b Ggb hv‡`i myweav wbw`©ó mg‡qB †kl n‡q hvq Ges wKQz †jb‡`b Ggb hv‡`i myweav `xN© mgqe¨vcx cvIqv hvq| GB Ae¯’v we‡ePbv K‡iB †jb‡`b mg~n‡K g~jab I gybvdv RvZxq GB `y&Bfv‡M wef³ Kiv n‡q‡Q| †jb‡`bmg~n mwVKfv‡e wef³Ki‡Yi DciB e¨emv‡qi cÖK…Z jvf-¶wZ I Avw_©K Ae¯’v Rvbv wbf©i K‡i| ZvB g~jab I gybvdv RvZxq †jb‡`b mwVKfv‡e wPwýZ Kivi gva¨‡g wnmveweÁv‡bi D‡Ïk¨ AR©b Zivwš^Z nq|

wPÎ : †jb‡`‡bi †kÖwYwefvM

GB Aa¨vq †k‡l AvgivÑ • g~jab I gybvdv RvZxq †jb‡`‡bi aviYv eY©bv Ki‡Z cvie| • g~jab I gybvdv RvZxq †jb‡`‡bi cv_©K¨ wbi~cb Ki‡Z cvie| • g~jab I gybvdv RvZxq †jb‡`‡bi cv_©K¨Ki‡Yi cÖ‡qvRbxqZv eyS‡Z cvie| • jvf-¶wZ cwigvc Ges Avw_©K weeiYx cÖ¯‘ZKv‡j g~jab I gybvdv RvZxq †jb‡`bmg~n h_vh_fv‡e cÖ‡qvM Ki‡Z cvie|

wnmveweÁvb

36

g~jab I gybvdv RvZxq †jb‡`‡bi aviYv e¨emv‡qi mKj †jb‡`b `y&B fv‡M wef³, g~jab RvZxq I gybvdv RvZxq| g~jab RvZxq †jb‡`‡bi myweav †fv‡Mi †gqv` gybvdv RvZxq †jb‡`b A‡c¶v AwaK| gybvdv RvZxq †jb‡`b †hLv‡b wbqwgZ msNwUZ nq, †mLv‡b g~jab RvZxq †jb‡`b AwbqwgZ| Gi~c AviI KwZcq w`K/ˆewkó¨ i‡q‡Q hv GB `yB ai‡bi †jb‡`b‡K ci¯úi c„_K K‡i| †jb‡`‡bi gv‡S GZw`b Avgiv †`‡LwQ - †jb‡`bwU bM` bv AbM`; †jb‡`bwU `„k¨gvb bv A`„k¨gvb cÖf…wZ welq| †jb‡`bmg~n‡K wb‡gœv³ Ae¯’v †_‡K we‡ePbv Kiv hvq

`xN©‡gqv`x

‡jb‡`b n‡Z myweav †fvM

¯^í‡gqv`x

AwbqwgZ

‡jb‡`‡bi cybtive„wË/msL¨v

wbqwgZ

eo A‡¼i

‡jb‡`‡bi UvKvi cwigvb

‡QvU A‡¼i

KvR : Dc‡iv³ wZbwU Ae¯’v we‡ePbv K‡i wb‡gœv³ †jb‡`bmg~n‡K `yBfv‡M wef³ Ki e¨vsK n‡Z 1,00,000 UvKv FY MÖnY | cY¨ weµq 5,000 UvKv| evKx‡Z Avjgvix µq 20,000 UvKv| Kg©Pvix‡K †eZb cwi‡kva 3,000 UvKv| cyivZb †gvUi Mvox weµq 70,000 UvKv| e¨vs‡K RgvKZ A‡_©i Dci my` cÖvwß 500 UvKv| †h mKj †jb‡`b n‡Z `xN©‡gqv`x (1 eQ‡ii AwaK) myweav cvIqv hvq, hvi UvKvi A¼ A‡c¶vK…Z eo Ges †jb‡`b wbqwgZ msNwUZ nq bv, Zv g~jab RvZxq †jb‡`b| Aciw`‡K, †h mKj †jb‡`b n‡Z ¯^í‡gqv`x myweav cvIqv hvq, †jb‡`‡bi UvKvi A‡¼i cwigvY A‡c¶vK…Z †QvU wKš—y wbqwgZ msNwUZ nq (wbw`©ó mgq ci ci), Zv gybvdv RvZxq †jb‡`b|

g~jab I gybvdv RvZxq †jb‡`b

37

g~jab RvZxq cÖvwß I Avq : †h mKj cÖvwß AwbqwgZ, UvKvi cwigvY eo Ges GK eQ‡ii AwaK mgq myweav †fvM Kiv hvq ZvB g~jab RvZxq cÖvwß| e¨emv‡q g~jab Avbqb, e¨vsK n‡Z FY MÖnY, ¯’vqx m¤ú` (AvmevecÎ, Rwg, hš¿cvwZ BZ¨vw`) weµq cÖf…wZ g~jab RvZxq cÖvwßi D`vniY| g~jab RvZxq cÖvwß I g~jab RvZxq Avq GKi~c g‡b n‡jI wKQzUv cv_©K¨ we`¨gvb| g~jab RvZxq Avq g~jab RvZxq cÖvwßiB GKwU Ask| g~jab RvZxq AvqI cÖwZeQi nq bv Ges D`vniYI Lye †ekx †bB| †Kvb hš¿cvwZ K‡qK eQi e¨env‡ii ci hw` weµq Kiv nq †mLvb †_‡K wKQy Avq n‡Z cv‡i| aiv hvK GKwU cyivZb hš¿cvwZ weµq nj 80,000 UvKv Ges Gi e¨envi cieZ©x eZ©gvb g~j¨ 65,000 UvKv| GLv‡b g~jabx Avq n‡q‡Q 15,000 UvKv (80,000-65,000)| j¶¨ ivL‡Z n‡e †h, g~jab RvZxq cÖvwß 80,000 UvKvi meUzKzB g~jab RvZxq Avq bq| KvR : Rbve iZb 2010 mv‡j GKwU Rwg 2,80,000 UvKvq µq K‡ib, hv 2012 mv‡j 4,00,000 UvKvq weµq K‡ib| g~jab RvZxq cÖvwß I g~jab RvZxq Av‡qi cwigvY wbY©q Ki|

g~jab RvZxq e¨q : †h mKj e¨q AwbqwgZ, UvKvi cwigvY eo Ges 1 eQ‡ii AwaK mgq myweav †fvM Kiv hvq H mKj e¨qB g~jab RvZxq e¨q| ¯’vqx m¤ú` (Rwg, AvmevecÎ, hš¿cvwZ, †gvUiMvox BZ¨vw`) µq, ¯’vqx m¤ú` µq m¤úwK©Z Ab¨vb¨ LiP (m¤ú` µ‡qi Avg`vwb ïé, RvnvR fvov, cwienb LiP, ms¯’vcb e¨q cÖf…wZ) g~jab RvZxq e¨q ¯^i~c MY¨| GLv‡b D‡j−L¨ †h mKj e¨‡qi d‡j m¤ú` m¤úªmvwiZ I Avqy®‹vj e„w× cvq ZvI g~jab RvZxq e¨q| †hgb : †gwkb cyi‡bv n‡q hvIqvi ci 10,000 UvKv g~‡j¨i bZzb hš¿vsk ms‡hvRb K‡i †givgZ Kiv nj, d‡j †gwkb mPj nIqvi cvkvcvwk Zvi †gqv`I e„w× cv‡e| AZGe ejv hvq, †h mKj e¨‡qi Dc‡hvwMZv eZ©gvb wnmve eQ‡ii cvkvcvwk cieZ©x GKvwaK eQimg~‡nI cvIqv hv‡e ZvnvB g~jab RvZxq e¨q|

gybvdv RvZxq cÖvwß I Avq : †h mKj cÖvwß wbw`©ó mgq ci ci A_©vr wbqwgZ Av`vq nq Ges wbw`©ó mg‡qi g‡a¨B Dc‡hvwMZv †kl n‡q hvq ZvB gybvdv RvZxq cÖvwß| cY¨ weµqjä A_©, e¨vs‡K Rgv UvKvi my`, cÖvß evox fvov, cÖvß Kwgkb BZ¨vw` gybvdv RvZxq cÖvwßi D`vniY| gybvdv RvZxq cÖvwß I gybvdv RvZxq Avq GKB A_©‡evaK g‡b n‡jI cv_©K¨ we`¨gvb| gybvdv RvZxq cÖvwßi meUzKzB GKwU wbw`©ó mg‡qi gybvdv RvZxq Avq nq bv| aiv hvK wnmve mvj 2011 †Z fvov cvIqv †Mj 50,000 UvKv wKš—y Gi g‡a¨ 10,000 UvKv cieZx© eQi A_©¨vr 2012 mvj msµvš—| G‡¶‡Î, 2011 Gi gybvdv RvZxq cÖvwß 50,000 UvKv Ges gybvdv RvZxq Avq 40,000 UvKv| KvR : g~jab RvZxq Avq I gybvdv RvZxq Av‡qi cv_©K¨ QK AvKv‡i ˆZwi Ki|

38

wnmveweÁvb

gybvdv RvZxq cÖ`vb/e¨q : e¨emv‡qi ˆ`bw›`b Kvh© m¤úv`‡bi Rb¨ wbqwgZ †h mKj e¨q wbw`©ó mgq ci ci msNwUZ nq Ges ¯^í mg‡qi g‡a¨B Dc‡hvwMZv wbt‡kl n‡q hvq Zv‡K gybvdv RvZxq cÖ`vb/e¨q ejv nq| cY¨ µq, fvov cwi‡kva, †eZb cwi‡kva,gwbnvix `ªe¨vw` µq, weÁvcb LiP BZ¨vw` gybvdv RvZxq e¨‡qi D`vniY| gybvdv RvZxq e¨‡qi Øviv m¤ú` AwR©Z bv n‡jI m¤ú` i¶Yv‡e¶‡b Ae`vb iv‡L| gybvdv RvZxq cÖ`vb I e¨q GKB A_©‡evaK g‡b n‡jI wKQzUv cv_©K¨ we`¨gvb| gybvdv RvZxq e¨q, gybvdv RvZxq cÖ`v‡biB GKwU Ask| PjwZ wnmveKv‡ji mwnZ cÖvqB weMZ wnmveKv‡ji e‡Kqv Ges cieZ©x wnmveKv‡ji LiP AwMÖg cwi‡kva Kiv nq| PjwZ, weMZ I cieZ©x wnmveKvj mswk−ó †gvU cwi‡kvaK…Z A_© gybvdv RvZxq cÖ`vb, ïaygvÎ PjwZ wnmveKv‡ji AskUzKzB gybvdv RvZxq e¨q wn‡m‡e MY¨ n‡e| ¯’vqx m¤ú` †givg‡Zi d‡j m¤ú‡`i Avqy®‹v‡j †Kvb cÖfve bv co‡j, D³ e¨q gybvdv RvZxq e¨q wn‡m‡e wjwce× n‡e| gybvdv cÖK…wZ wewkó nIqv m‡Ë¡I gybvdv RvZxq e¨‡qi b¨vq ¯^í‡gqv`x myweav bv †c‡q `xN©‡gqv`x myweav †fvM Kiv hvq, Gi~c e¨qI e¨emv cÖwZôv‡b cwijw¶Z nq| GB e¨q m¤ú‡K© msw¶ß aviYv cÖ`vb Kiv nj-

KvR : g~jab RvZxq e¨q I gybvdv RvZxq e¨‡qi cv_©K¨ QK AvKv‡i ˆZwi Ki|

wejw¤^Z gybvdv RvZxq e¨q : gybvdv RvZxq nIqv m‡Ë¡I wbw`©ó wnmve eQ‡i mxgve× bv †_‡K GKvwaK eQimg~‡n myweav cvIqv hvq e‡jB GB e¨q‡K wejw¤^Z gybvdv RvZxq e¨q ejv nq| †h‡nZz GB e¨‡qi Øviv GKvwaK eQi myweav †fvM Kiv hvq, ZvB GB e¨q‡K wnmveKvjmg~‡ni gv‡S wef³ K‡i, PjwZ wnmveKv‡ji AskUzKz gybvdv RvZxq e¨‡qi b¨vq Ges Aewkó Ask mvgwqKfv‡e g~jab RvZxq e¨‡qi b¨vq wjwce× Kiv nq| bZzb cY¨ ˆZixi c~‡e©i M‡elYv I cix¶v e¨q, m¤ú` †givgZ eve` GKKvjxY AZ¨vwaK e¨q, weÁvcb eve` GKKvjxb eo A‡¼i e¨q, e¨emv cÖwZôvb ¯’vbvš—i e¨q BZ¨vw` wejw¤^Z gybvdv RvZxq e¨‡qi D`vniY| g~jab I gybvdv RvZxq †jb‡`b cv_©K¨Ki‡Yi cÖ‡qvRbxqZv : GKRb e¨emvqx‡K GKwU wbw`©ó mgq †k‡l (mvaviYZ cÖwZ eQi) †jb‡`‡bi Avw_©K djvdj I Avw_©K Ae¯’v Rvb‡Z nq| G Rb¨ Aš—Z wZbwU weeiYx cÖ¯yZ — Ki‡Z nq-wek` Avq weeiYx (Statement of

g~jab I gybvdv RvZxq †jb‡`b

39

Comprehensive Income) (hv c~‡e©i µq-weµq I jvf-¶wZ wnmv‡ei mswgkÖY ev Avq weeiYx), gvwjKvbv m¦Z¡ weeiYx (Statement of Owner’s Equity) Ges Avw_©K Ae¯’vi weeiYx (Statement of Financial Position) (hv c~‡e©i DØ„ËcÎ) | wek` Avq weeiYx †_‡K Avgiv e¨emv‡qi jvf ev ¶wZi cwigvY, gvwjKvbv

m¦Z¡ weeiYx n‡Z e¨emv‡qi cÖwZ gvwj‡Ki cvIbvi cwigvY Ges Avw_©K Ae¯’vi weeiYx †_‡K m¤ú` I `vq†`bvi cwigvY Rvb‡Z cvwi| ïaygvÎ gybvdv RvZxq Avq I e¨‡qi wfwˇZ wek` Avq weeiYx cÖ¯‘Z K‡i e¨emv‡qi jvf-¶wZi cwigvY wbY©q Kiv nq| Aciw`‡K ïaygvÎ g~jab RvZxq cÖvwß I g~jab RvZxq e¨‡qi wfwˇZ Avw_©K Ae¯’vi weeiYx cÖ¯‘Z K‡i m¤ú`, `vq I gvwjKvbv m¦‡Z¡¡i cwigvY wbY©q Kiv nq| GB `yB ai‡bi †jb‡`b ci®úi Ae¯’vb cwieZ©b K‡i Avw_©K weeiYx‡Z wjwce× n‡j KLbB e¨emv‡qi cÖK…Z jvf-¶wZ Ges m¤ú`, `vq I gvwjKvbv m¦‡Z¡i cwigvY Rvbv hv‡e bv| KvR : GKwU e¨q‡K Zzwg g~jab RvZxq bv a‡i gybvdv RvZxq a‡i wnmve Ki‡j Kx Amyweav n‡e?

g~jab I gybvdv RvZxq †jb‡`‡bi cÖfve wnmvei¶‡Y g~jab Ges gybvdv RvZxq †jb‡`‡bi cÖfve `yiKg| g~jab RvZxq cÖvwß e¨emv‡qi `vq-†`bv eySvq| †hgb- e¨vsK †_‡K FY MÖnY K‡i `xN©w`b e¨env‡ii ci wbw`©ó mg‡q cwi‡kva Ki‡Z n‡e| g~jab RvZxq e¨q e¨emv‡qi m¤ú` eySvq| †hgb- hš¿cvwZ µq Ki‡j GwU A‡bK eQi a‡i e¨emv‡qi cY¨ ˆZix‡Z e¨eüZ n‡e Ges gybvdv AR©‡b mnvqZv Ki‡e| Ab¨w`‡K, gybvdv RvZxq Avq †hgb- cY¨ weµq, fvov cÖvwß, Kwgkb cÖvwß, my` cÖvwß BZ¨vw` e¨emv‡qi gybvdv ev jvf e„w× K‡i Ges gybvdv RvZxq e¨q †hgb- cY¨ µq, †eZb cÖ`vb, my` cÖ`vb, BZ¨vw` e¨emv‡qi gybvdv ev jvf n«vm K‡i| ZvB, gybvdv RvZxq Avq †_‡K gybvdv RvZxq e¨q ev` w`‡j e¨emv‡qi bxU jvf ev ¶wZ cvIqv hvq| GB bxU jvf-¶wZ wbY©q Kiv AZ¨š— Ri“ix, KviY gvwjK e¨emvq †_‡K AwR©Z jv‡fi AwZwi³ MÖnY Ki‡Z cv‡ib bv|

g~jab I gybvdv RvZxq wnmv‡ei ZvwjKv g~jab I gybvdv RvZxq †jb‡`b 1| g~jab

†kªYx Ges cÖfve g~jab RvZxq cÖvwß

2| Rwg, `vjvb‡KvVv, cyivZb hš¿cvwZ weµq 3| FY MÖnY

g~jab RvZxq cÖvwß/Avq g~~jab RvZxq cÖvwß

4| cY¨ weµq 5| e¨vs‡K wewb‡qv‡Mi my` 6| `vjvb-‡KvVvi fvov cÖvwß 7| †kqv‡i wewb‡qv‡Mi jf¨vsk 8| †mevi wewbg‡q Kwgkb MÖnY

g~~ybvdv RvZxq Avq H H g~~ybvdv RvZxq Avq H

KviY e¨emv‡q A‡bK eQi e¨envi n‡e, gvwjK‡K G UvKv †diZ w`‡Z n‡e AwbqwgZ cÖvwß e¨emvq A‡bK eQi e¨envi n‡e Ges G UvKv †diZ w`‡Z n‡e wbqwgZ nq H H H H

wnmveweÁvb

40 g~jab I gybvdv RvZxq †jb‡`b 9| Rwg µq 10| Rwg µ‡qi †iwRóªkb e¨q 11| `vjvb-†KvVv wbg©vY 12| hš¿cvwZ µq 13| hš¿cvwZ emv‡bvi LiP 14| hš¿cvwZ µq cwienb LiP 15| hš¿cvwZi eo ai‡bi †givgZ LiP 16| AvmevecÎ µq 17| cY¨ µq 18| †eZb I gRywi 19| F‡bi my` cÖ`vb 20| evox fvov cÖ`vb 21| we`y¨r, †Uwj‡dvb wej 22| weÁvcb LiP 23| exgv wcÖwgqvg cÖ`vb 24| hš¿cvwZi ˆ`bw›`b †givgZ 25| `vjvb‡KvVv, hvš¿cvwZ I Avmevec‡Îi e¨envi RwbZ ¶q

†kªYx Ges cÖfve g~jab RvZxq e¨q H H H H H H H gybvdv RvZxq e¨q H H H H H H H

KviY AwbqwgZ Ges `xN©Kvj e¨envi n‡e Rwg µ‡qi mv‡_ Aš—f©y³ AwbqwgZ I e¨emv‡q `xN©Kvj e¨envi n‡e H AwbqwgZ I hš¿cvwZi mv‡_ Aš—f©y³ H AwbqwgZ I hš¿cvwZi Avqy¯‹vj evov‡e AwbqwgZ Ges `xN©Kvj e¨envi n‡e| wbqwgZ nq H H H H H H H

H

H

KvR : AviI wKQy g~jab I gybvdv RvZxq e¨‡qi D`vni‡bi ZvwjKv ‰Zwi Ki| D`vniY : 2011 mv‡ji 31 †k gvP© †e½j BwÄwbqvwis dvg© Gi wnmv‡ei eB †_‡K wb‡gœv³ Z_¨ cvIqv †Mj: 1| fvov 750 UvKv 2| ˆe`y¨wZK LiP (hvi g‡a¨ Av‡Q bZzb we`y¨r K¨vej 6,000 UvKv) 8,700 UvKv 3| Avbqb fvov (hvi g‡a¨ 5,000 UvKv Av‡Q bZzb wm‡g›U wgK&Pvi Avbq‡b) 7,500 UvKv| 4| wWªwjs †gwkb µq 4,100 UvKv KiYxq : g~jab RvZxq I gybvdv RvZxq e¨‡qi cwigvY KZ? mgvavb g~jab RvZxq e¨q : bZzb we`y¨r K¨vej Gi e¨q bZzb wm‡g›U wgK&Pvi Avbqb e¨q wWªwjs †gwkb

gybvdv RvZxq e¨q : 6,000 UvKv fvov 5,000 UvKv ˆe`y¨wZK LiP 4,100 UvKv Avbqb fvov 15,100 UvKv

750 UvKv 1,700 UvKv 1,500 UvKv 3,950 UvKv

g~jab I gybvdv RvZxq †jb‡`b

41

Abykxjbx eûwbe©vPwb cÖkœ : 1| g~jab RvZxq e¨q †KvbwU? K) gvwjK KZ…©K cÖ`Ë g~jab M) †gwkb µq

L) †gwkb wewµi LiP N) e¨emvq cwiPvjbvi ˆ`bw›`b e¨q

2| hw` g~jab RvZxq e¨q‡K gybvdv RvZxq e¨q wn‡m‡e wjwce× Kiv nq Z‡e †KvbwU wbY©q fyj n‡e?

K) e¨vsK e¨v‡jÝ L) †`bv`vi M) cvIbv`vi N) bxU gybvdv 3| gybvdv RvZxq e¨q njÑ i) weµ‡qi Rb¨ Mvox µq ii) e¨emv‡qi e¨env‡ii Rb¨ hš¿cvwZ µq iii) †Wwjfvwi f¨v‡bi †ivW U¨v· I exgv wcÖwgqvg

wb‡Pi †KvbwU mwVK ?

K) i I ii L) i I iii M) ii I iii N) i, ii I iii 4| hš¿cvwZ µq-weµqKvix cÖwZôv‡bi hš¿cvwZ weµqjä A_©K) g~jab RvZxq cÖvwß L) g~jab RvZxq Avq M) gybvdv RvZxq Avq N) gybvdv RvZxq cÖvwß 5| igRvb wgqv Zuvi e¨emv‡qi Rb¨ cY¨ Avg`vwb K‡i| cY¨ Avg`vwbi ïéK) g~jab RvZxq e¨q L) gybvdv RvZxq e¨q M) Ae¨emvqx e¨q N) gybvdv RvZxq Avq 6| myKgj eo–qv Zuvi e¨emv‡qi Rb¨ GK LÛ Rwg µq K‡ib| Rwgi †iwR‡óªkb Ki‡Z wZwb 5,000 UvKv e¨q K‡ib| GB †iwR‡óªkb LiP K) gybvdv RvZxq e¨q L) g~jab RvZxq e¨q M) gybvdv Ges g~jab RvZxq Dfq e¨qB n‡Z cv‡i N) wejw¤^Z gybvdv RvZxq e¨q 7| wek` Avq weeiYx‡Z wjwce× n‡eÑ (i) gybvdv RvZxq cÖvwß (ii) gybvdv RvZxq Avq (iii) g~jab RvZxq e¨q

wnmveweÁvb

42 wb‡Pi †KvbwU mwVK ?

(L) i I ii (K) ii (N) ii I iii (M) i I iii 8| Avw_©K Ae¯’vi weeiYx‡Z wjwce× n‡eÑ i) g~jab RvZxq cÖvwß ii) gybvdv RvZxq e¨q wb‡Pi †KvbwU mwVK ?

(L) i I ii (K) i (N) i I iii (M) ii I iii 9| e¨emv‡q cY¨ Avbq‡bi RvnvR fvov †Kvb ai‡bi †jb‡`b ?

K) gybvdv RvZxq L) g~jab RvZxq M) wejw¤^Z gybvdv RvZxq N) e¨emvq cwiPvjb

iii) wejw¤^Z gybvdv RvZxq e¨q

10| wejw¤^Z gybvdv RvZxq e¨qÑ (i) 3 eQ‡ii Rb¨ c‡Y¨i cÖPviYv eve` G¨vW dvg©‡K cÖ`vb 1,00,000 UvKv (ii) 3 gv‡mi fvov AwMÖg cwi‡kva Kiv nj 15,000 UvKv (iii) avbgwÊ n‡Z gwZwS‡j e¨emv‡qi Awdm ¯’vbvš—i eve` e¨q 25,000 UvKv wb‡Pi †KvbwU mwVK ?

(L) i I iii (K) i (N) i I ii (M) ii I iii wb‡Pi DׄwZUzKz c‡o 11, 12 I 13 bs cÖ‡kœi DËi `vIÑ 2008 mv‡ji 1 Rvbyqvwi Rbve cøveb †fŠwgK Zuvi e¨emv‡qi Rb¨ 40,000 UvKv g~‡j¨i GKwU hš¿cvwZ µq Ki‡jb Ges hš¿wU ms¯’vcb eve` 5,000 UvKv e¨q Ki‡jb| hš¿wU wZwb 2011 mv‡j 25,000 UvKvq weµq K‡ib; G mgq hš¿wUi g~j¨ AePq ev` †`qvi ci wQj 24,000 UvKv| 11| c−veb †fŠwg‡Ki e¨wqZ 45,000 UvKv MY¨ n‡eÑ i) g~jab RvZxq cÖvwß ii) gybvdv RvZxq e¨q iii) wejw¤^Z gybvdv RvZxq e¨q wb‡Pi †KvbwU mwVK ?

(L) ii (M) i I ii (N) ii I iii (K) i 12| Pvi eQ‡i D³ h‡š¿i †gvU KZ UvKv AePq n‡q‡Q? K) 15,000 UvKv L) 16,000 UvKv M) 20,000 UvKv N) 21,000 UvKv 13| hš¿wUi weµqg~j¨ I cy¯ÍKg~‡j¨i cv_©K¨ †K Kx e‡j wPwýZ Kiv nq?

K) g~jab RvZxq Avq L) gybvdv RvZxq Avq M) gybvdv RvZxq cÖvwß N) g~jab RvZxq cÖvwß

g~jab I gybvdv RvZxq †jb‡`b

m„Rbkxj cÖkœ :

43

1| 2011 mv‡j myivBqv †eM‡gi e¨emv‡qi †jb‡`‡bi wKQy Ask wbgœiƒc: †j‡`‡bi weeiY UvKv 5,00,000 e¨emv‡q g~jab wewb‡qvM 1,50,000 hš¿cvwZ µq 3,00,000 e¨vsK †_‡K FY MÖnY 10,00,000 cY¨ µq 3,80,000 Kg©Pvixi †eZb cÖ`vb 12,000 we`y¨r I †Uwj‡dvb wej cÖ`vb 15,000 hš¿cvwZi AePq 2,000 AvMy‡b webó c‡b¨i cwigvY 40,000 fvov cÖ`vb (hvi g‡a¨ 3,000 UvKv 2012 m‡bi Rb¨) 50,000 Kwgkb cÖvwß (hvi g‡a¨ 4,000 UvKv 2012 m‡bi Rb¨) 20,00,000 cY¨ weµq K) g~jab RvZxq cÖvwßi cwigvY KZ ?

L) gybvdv RvZxq Avq I gybvdv RvZxq e¨‡qi †gvU cwigvY KZ ?

M) ermiv‡š— myivBqv †eM‡gi gvwjKvbv m¦‡Z¡¡i cwigvY KZ ?

2| Rbve AwfwRr `‡Ëi e¨emv‡qi 2012 mv‡ji GwcÖj gv‡m wb‡gœv³ †jb‡`bmg~n msMwVZ n‡q‡QÑ 2012 GwcÖj 1 avbgwÊ n‡Z gwZwS‡j e¨emvq ¯’vbvš—i eve` e¨q 12,000 UvKv| GwcÖj 2 gwbnvwi `ªe¨vw` µq 1,000 UvKv| GwcÖj 4 bZzb †gwkb µq 40,000 UvKv| GwcÖj 4 bZzb †gwkb ms¯’vcb e¨q 2,500 UvKv| GwcÖj 5 cyivZb Kw¤úDUvi †givgZ e¨q 1,000 UvKv| GwcÖj 12 Awd‡mi Mvwoi Rb¨ bZzb e¨vUvix I Uvqvi µq 25,000 UvKv| K) wejw¤^Z gybvdv RvZxq e¨‡qi cwigvY KZ ?

L) g~jab RvZxq e¨‡qi cwigvY KZ ?

M) 4 Zvwi‡L µxZ †gwkb 45,000 UvKvq weµq Kiv n‡j, g~jab RvZxq cÖvwß I g~jab RvZxq Av‡qi cwigvY KZ ?

3| Rbve †invbv myjZvbv XvKvi DËivq GKwU †ióz‡i›U cwiPvjbv K‡ib| Zuvi †ióz‡i‡›Ui KwZcq †jb‡`b wbgœi~cÑ †ióz‡i‡›Ui Rb¨ 25 WRb ˆZRmcÎ µq 80,000 UvKv| †ióz‡i‡›Ui mvRm¾v e„w×KiY e¨q 20,000 UvKv| †ióz‡i‡›Ui cÖPviYv eve` e¨q Kiv nj 3,000 UvKv| †ióz‡i‡›Ui gvjvgvj Avbq‡bi f¨vbMvwo †givgZ 1,000 UvKv| †ióz‡i‡›U Rb¥w`‡bi Abyôvb Av‡qvRb eve` wej Av`vq nj 22,000 UvKv| †ióz‡i‡›Ui bó ‡iwd«Rv‡iUi Pvjyi Rb¨ bZzb Kg‡cÖmvi µq 8,000 UvKv Ges Kvjvi †¯cÖ LiP nj 2,000 UvKv|

wnmveweÁvb

44 †ióz‡i‡›Ui Kg©Pvwi‡`i †eZb cÖ`vb 9,000 UvKv| MÖvnK‡`i †mev cÖ`v‡bi Øviv cÖvwß 25,000 UvKv| †ióz‡i›U fvov cÖ`vb 5,000 UvKv| K) Rbve †invbv myjZvbvi gybvdv RvZxq Av‡qi †gvU cwigvY KZ ?

L) Rbve †invbv myjZvbvi gybvdv RvZxq e¨‡qi cwigvY wbY©q Ki| M) Rbve †invbv myjZvbvi g~jab RvZxq e¨‡qi cwigvY wbY©q Ki| 4| Rbve bvwQgv Lv‡bi e¨emvq cªwZôv‡bi 2012 ,Ryb gv‡mi KwZcq †jb‡`b wbgœiyc :

e¨emv‡qi g~jab Avbqb 2,50,000 UvKv cY¨ µq 7,00,000 UvKv ˆe`y¨wZK hš¿cvwZ µq 4,00,000UvKv wewb‡qv‡Mi my` cÖvwß 4,000 UvKv AvmevecÎ weµq RwbZ jvf 2,400 UvKv Avg`vbx ïé cwi‡kva 5,000 UvKv e¨vsK n‡Z Fb MÖnb 7,50,000 UvKv cY¨ weµq 30,000 UvKv wk¶vbexk †mjvgx 40,000 UvKv K) Rbve bvwQgv Lv‡bi AveZ©K Li‡Pi cwigvY KZ? L) Rbve bvwQgv Lv‡bi †h mKj †jb‡`b wek` Avq weeiYx‡Z Aš—©f~³ n‡e Zvi cwigvY wbY©q Ki| M) Rbve bvwQgv Lv‡bi g~jab RvZxq cÖvwß Ges gybvdv RvZxq cÖvwßi †gvU cwigvY wbiycY Ki| 5| ingvb I iZb jvj mvnv `yB eÜz wg‡j GKwU †PBb kc Pvjy K‡ib| D³ k‡ci wKQz msL¨K †jb‡`b wb‡P †`qv nj : 2012 †g 4 av‡i cY¨ µq 50,000 UvKv †g 7 †`vKv‡bi mvRm¾vi cwieZ©b e¨q 1,00,00 UvKv †g 10 cwienb e¨q 1,500 UvKv †g 12 cY¨ weµq 18,000 UvKv †g 15 evUªv cÖ`vb 700 UvKv †g 16 av‡i cY¨ weµq 22,000 UvKv †g 20 †`vKv‡bi Rb¨ wd«R µq 45,000 UvKv †g 22 we`y¨rwej cwi‡kva 1,200 UvKv †g 25 Kwgkb cÖvwß 3,000 UvKv †g 30 jf¨vsk cÖvwß 2,000 UvKv K) Dchy©³ Z_¨vw` n‡Z g~jab RvZxq †jb‡`‡bi †gvU cwigvY wbY©q Ki| L) D³ †`vKv‡bi †g gv‡mi †gvU gybvdv RvZxq e¨‡qi cwigvY wbY©q Ki| M) D³ †`vKv‡bi †g gv‡mi †gvU gybvdv RvZxq Av‡qi cwigvY wbY©q Ki|

cÂg Aa¨vq

wnmve Avw_©K †jb‡`b e¨emv‡qi Avw_©K Ae¯’vi cwieZ©b NUvq| †jb‡`‡bi Øviv KLbI A‡_©i cÖvwß KLbI A‡_©i cÖ`vb N‡U; KLbI Avq KLbI e¨q nq; KLbI m¤ú` e„w× KLbI n«vm cvq; Avevi KLbI `vq †e‡o hvq KLbI K‡g hvq| Avq, e¨q, m¤ú` I `vq GKwU wbw`©ó ai‡bi nq bv, wewfbœ cÖK…wZi AmsL¨ Avq, e¨q, m¤ú` I `vq e¨emv cÖwZôv‡b we`¨gvb| †jb‡`‡bi Øviv †h Avq, †h e¨q, †h m¤ú` ev †h `vq cÖfvweZ n‡e Zv wbw`©ó Q‡K `yÕZidv `vwLjv c×wZi wbqgvbyhvqx wjwce× Kiv nq Ges cÖ‡Z¨KwU Lv‡Zi †gvU I bxU cwigvY wbY©q Kiv nq| †jb‡`‡bi d‡j cÖwZwU Lv‡Zi µgvMZ cwieZ©b I bxU cwigvb Rvbvi Rb¨ wnmve cÖ¯‘Z Kiv nq|

†WweU ZvwiL

ZvwiL

weeiY

weeiY

Rv: c„:

Rv: c„:

‘T’‐QK wnmv‡ei bvg / wk‡ivbvg wnmv‡ei †KvW bs UvKv ZvwiL weeiY

ÔPjgvb †RiÕ- QK wnmv‡ei bvg / wk‡ivbvg †WweU †µwWU UvKv UvKv

Rv: c„:

†µwWU UvKv

wnmv‡ei †KvW bs.....

DØ„Ë / †Ri †WweU †µwWU

GB Aa¨vq †k‡l AvgivÑ • wnmv‡ei aviYv I ˆewkó¨ e¨vL¨v Ki‡Z cvie| • wnmv‡ei wewfbœ cÖKvi QK (‘T’ÑQK I ÔPjgvb †RiÕ QK) e¨envi K‡i wnmve msi¶Y Ki‡Z cvie| • wnmve mgxKiY Abyhvqx wnmv‡ei †kªwYwefvM Ki‡Z cvie| • `yÕZidv `vwLjv c×wZ Abyhvqx mswk−ó wnmv‡e †WweU-†µwWU wjwce× Ki‡Z cvie|

wnmveweÁvb

46

wnmv‡ei avibv : e¨emvq cÖwZôv‡bi Ab¨Zg cÖavb D‡Ïk¨ Avw_©K djvdj I Avw_©K Ae¯’v wbi~cY Kiv| GB D‡Ïk¨ AR©‡bi Rb¨ †jb‡`bmg~n myôz I myk„•Ljfv‡e wjwce× Kiv Ri“wi| †jb‡`‡bi d‡j m¤ú`, `vq, Avq, e¨q I m¦Z¡vwaKv‡ii µgvMZ n«vm-e„w× N‡U| hv avivevwnKfv‡e wjwce× Kiv Ges wbw`©ó mgq Aš—i cÖwZwU Lv‡Zi bxU cwigvY Rvbv cÖ‡qvRb|

NUbv : Rbve mvMi GKRb PvKwiRxex| 2012 mv‡ji gvP© gv‡m wZwb †eZb eve` 15,000 UvKv; cyivZb AvmevecÎ weµq K‡i 3,000UvKv Ges e¨vsK n‡Z 5,000 UvKv FY MÖnY K‡i‡Qb| evox fvov eve` 8,000 UvKv; Lv`¨ Lv‡Z 5,000 UvKv; M¨vm I we`y¨r wej eve` 1,000 UvKv; hvZvqvZ eve` 500 UvKv; wPwKrmv eve` 3,000 UvKv Ges mš—vb‡`i cov‡jLv eve` 2,000 UvKv e¨q K‡ib| Dc‡ii NUbvq Rbve mvM‡ii gvP© 2012 gv‡mi hveZxq bM` cÖvwß I cÖ`vb D‡j−LKiv n‡q‡Q| gvmv‡š— Rbve mvM‡ii nv‡Z bM` KZ UvKv Aewkó _vK‡e ? Zv Rvb‡Z PvB‡j wb‡gœv³ Dcvq Aej¤^b Kiv n‡e†gvU cÖvwß = (15,000+3,000+5,000) = 23,000 UvKv| †gvU cÖ`vb = (8,000+5,000+1,000+500+3,000+2,000)= 19,500 UvKv| Aewkó = (23,000-19,500) = 3,500 UvKv| wnmveweÁv‡b Dc‡iv³ Z_¨ Dc¯’vc‡bi Rb¨ wbw`©ó QK AbymiY Kiv nqbM`vb wnmve †WweU †eZb cÖvwß 15,000 AvmevecÎ weµq 3,000 e¨vsK FY 5,000

evox fvov Lv`¨ M¨vm I we`y¨r wej hvZvqvZ wPwKrmv cov‡jLv DØ„Ë (cv_©K¨)

23,000

†µwWU 8,000 5,000 1,000 500 3,000 2,000 3,500 23,000

e¨emvq cÖwZôv‡bi cÖwZwU m¤ú`, `vq, Avq, e¨q I ¯^ËvwaKv‡ii Rb¨ Gi~c c„_K c„_K QK msi¶Y Kiv nq Ges wbw`©ó mgq ci ci cÖwZwUi DØ„Ë wbY©q Kiv nq| KvR : wnmv‡ei QKwU wK‡mi Abyi~c Ges wK wK we‡kl w`K j¶¨ Ki‡Qv ? wnmve n‡”Q Ggb GKwU QK ev weeiYx †hLv‡b cÖwZôv‡bi cÖwZwU Lv‡Zi cwieZ©b I Ae¯’v cÖKvwkZ nq| bM`vb wnmve; AvmevecÎ wnmve; e¨vsK wnmve; µq wnmve; weµq wnmve; †eZb wnmve; fvov wnmve BZ¨vw`|

wnmve

47

wnmv‡ei QK wnmveweÁv‡b wnmve cÖ¯‘‡Zi Rb¨ `yB ai‡Yi QK e¨eüZ nq‘T’‐QK wnmv‡ei bvg / wk‡ivbvg †WweU wnmv‡ei †KvW bs ZvwiL weeiY Rv: UvKv ZvwiL weeiY c„:

ZvwiL

weeiY

Rv: c„:

ÔPjgvb †RiÕ- QK wnmv‡ei bvg / wk‡ivbvg †WweU †µwWU UvKv UvKv

‘T’-Q‡Ki ˆewkó¨

Rv: c„:

†µwWU UvKv

wnmv‡ei †KvW bs.....

DØ„Ë / †Ri †WweU †µwWU

ÔPjgvb †RiÕ- Q‡Ki ˆewkó¨

wnmv‡ei GKwU wk‡ivbvg _vK‡e| QKwU †WweU I †µwWU `yÕwU As‡k wef³| Dfq As‡k PviwU K‡i †gvU AvUwU Kjvg _vK‡e| wbw`ó mgq ci ci wnmv‡ei DØ„Ë (†WweU I †µwWU w`‡Ki †hvMd‡ji cv_©K¨) wbY©q Ki‡Z n‡e| wnmv‡ei †KvW b¤^i _vK‡e|

wnmve‡i GKwU wk‡ivbvg _vK‡e| wnmv‡ei †KvW b¤^i D‡j−L _vK‡e| ZvwiL, weeiY I Rv‡e`v c„ôvi (Rv: c„:) Kjvg GKwU| UvKvi Kjvg †gvU 4wU| †WweU I †µwWU UvKvi Kjvg cvkvcvwk Ae¯’Z| cÖwZwU †jb‡`b wjwce‡×i ci wnmv‡ei DØ„Ë wbY©q Kiv nq|

KvR: `yÕwU Q‡Ki gv‡S wK wK cv_©K¨ we`¨gvb Zv wPwýZ Ki| we: `ª: wnmv‡ei DØ„Ë wbY©q Ki‡Yi we¯ÍvwiZ Av‡jvPbv ÔLwZqvb Aa¨v‡qÕ-G Kiv n‡q‡Q|

wnmv‡ei †kªwYwefvM wnmve mgxKiY (A=L+E) we‡k−l‡Yi gva¨‡g Avgiv wnmv‡ei †kªYxwefvM Lye mn‡RB Ki‡Z cvwim¤ú`

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Dc‡ii QKwU j¶¨ Ki‡j †`Lv hvq †h, wnmve cuvP cÖKvi| 1| m¤ú` 2| `vq 3| gvwjKvbv m¦Z¡

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wnmveweÁvb

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wnmve I †jb‡`‡bi mwnZ mswk−óZv / m¤úK© 1.

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g~jab wnmve D‡Ëvjb wnmve

gvwjK cÖwZôvb‡K A_©, cY¨, m¤ú` I myweav cÖ`vb Ki‡j g~jab wnmv‡e wjwce× nq| cÖwZôvb n‡Z gvwjK e¨w³MZ cÖ‡qvR‡b A_©, cY¨, m¤ú` I myweav MÖnY Ki‡j D‡Ëvjb wnmv‡e wjwce× nq| bM`vb wnmve †jb‡`‡bi Øviv bM` A‡_©i cÖvwß I cÖ`vb NU‡j bM`vb wnmv‡e wjwce× nq| e¨vsK wnmve †jb‡`‡bi Øviv e¨vs‡K RgvK…Z A_© e„w× I n«vm NU‡j e¨vsK wnmv‡e wjwce× nq| µq wnmve bM‡`, †P‡K, Kv‡W©, av‡i I we‡ji gva¨‡g cY¨ (weµ‡qi D‡Ï‡k¨ hvnvB µq nq) µq Ges cY¨ Pzwi, bó, e¨envi I weZiY n‡j µq wnmv‡e wjwce× nq| weµq wnmve bM‡`, †P‡K, Kv‡W©, av‡i I we‡ji gva¨‡g cY¨ weµq n‡j weµq wnmv‡e wjwce× nq| AvmevecÎ wnmve †Pqvi, †Uwej, Avjgvwi, †kv-‡KR, dvBj †Kwe‡bU cÖf„wZ ¯’vqx m¤ú` µq I weµq n‡j AvmevecÎ wnmv‡e wjwce× nq| KjKâv I hš¿cvwZ Drcv`‡b e¨eüZ wewfbœ †gwkb µq, ms¯’vcb, m¤cÖmviY I weµq msµvš— †jb‡`b wnmve KjKâv I hš¿cvwZ wnmv‡e wjwce× nq| µq/ewnt‡diZ wnmve µqK…Z cY¨ †diZ cÖ`vb Kiv n‡j GB wnmv‡e wjwce× nq| weµq/Avš—t‡diZ wnmve weµqK…Z cY¨ †diZ cvIqv †M‡j GB wnmv‡e wjwce× nq| cvIbv`vi wnmve evKx‡Z cY¨ µq, µqK…Z cY¨ †diZ, cvIbv`vi‡K cwi‡kva, Qvo cvIqv I we‡j ¯^xK…wZ cÖ`vb Kiv n‡j cvIbv`vi wnmv‡e wjwce× nq| †`bv`vi wnmve evKx‡Z cY¨ weµq, weµxZ cY¨ †diZ, †`bv`vi n‡Z cÖvwß, Qvo cÖ`vb, A_© Abv`vqx n‡j I we‡j ¯^xK…wZ cvIqv †M‡j †`bv`vi wnmv‡e wjwce× nq| cÖ‡`q wej wnmve we‡ji gva¨‡g µq, cvIbv`v‡ii we‡j ¯^xK…wZ cÖ`vb, wej cwi‡kva I Acwi‡kvaRwbZ cÖZ¨vL¨vb n‡j cÖ‡`q wej wnmv‡e wjwce× nq| cÖvc¨ wej wnmve we‡ji gva¨‡g weµq, †`bv`vi n‡Z we‡j ¯^xK…wZ jvf, we‡ji A_© Av`vq, wej evÆvKiY I wej cÖZ¨vL¨vb RwbZ Kvi‡Y cÖvc¨ wej wnmv‡e wjwce× nq| gRy` cY¨ wnmve µqK…Z cY¨ wbw`©ó wnmve eQi/wnmveKv‡j AweµxZ †_‡K †M‡j D³ eQ‡ii †kl Zvwi‡L Gi cwigvY wba©vib Kiv nq, hv D³ †kl Zvwi‡L mgvcbx gRy` cY¨ Ges cieZ©x eQi / wnmveKv‡ji 1g w`‡b cÖviw¤¢K gRy` wnmv‡e wjwce× nq| FY wnmve cÖwZôv‡bi cÖ‡qvR‡b FY MÖnY I cieZ©x‡Z Zv cwi‡kva n‡j FY wnmve cÖfvweZ n‡e| FY cÖ`vbKvix e¨w³ ev cÖwZôv‡bi bvg hy³ n‡Z cv‡i| †hgb-iv‡K‡ki FY wnmve ev e¨vsK FY wnmve| cÖwZôvb FY cÖ`vb Ki‡j ÔcÖ`Ë FY wnmveÕÑG wjwce× nq| wewb‡qvM wnmve cÖwZôv‡bi Ajm A_© mvgwqK ev `xN©‡gqv‡`i Rb¨ †kqvi, mÂqcÎ, cÖvBReÛ BZ¨vw` †¶‡Î wewb‡qvM Ki‡j ev fv½v‡bv n‡j wewb‡qvM wnmv‡e wjwce× nq| †eZb wnmve Kg©Pvix‡`i †eZb cwi‡kva ev Acwi‡kvwaZ n‡j †eZb wnmv‡e wjwce× nq| GLv‡b D‡j−L¨ Kg©Pvwi‡`i bv‡g †Kvb wnmve †Lvjv n‡e bv| gwbnvwi wnmve cÖwZôv‡bi cÖkvmwbK Kvh© m¤úv`‡bi Rb¨ KvMR, Kjg, †cwÝj, †¯‹j, dvBj Kfvi, wcb, K¬xc BZ¨vw` `ªe¨vw` µq Kiv n‡j gwbnvwi wnmv‡e wjwce× nq| fvov wnmve KviLvbv, Awdm, †kvi“g cÖf„wZ ¯’v‡bi fvov cwi‡kva ev Acwi‡kvwaZ n‡j fvov wnmve †Lvjv nq| cÖwZôv‡bi cÖ‡qvR‡b c„_K c„_K fvov wnmveI n‡Z cv‡i| †hgbÑAwdm fvov wnmve, KviLvbvi fvov wnmve, Dcfvov wnmve cÖf„wZ|

wnmve 21.

49 cwienb LiP wnmve

cY¨ µq I weµq Kvjxb mgq Zv h_vµ‡g Avbqb I †cŠuQv‡bvi Rb¨ A_© e¨q n‡j µq/Avš—t cwienb wnmve I weµq/ewntcwienb wnmve †Lvjv nq| 22. my` wnmve my` cÖvwß I cÖ`vb Ges my` cÖvc¨ I e‡Kqv mKj †¶‡ÎB mswk−ó my` wnmve Lyj‡Z nq| cÖvwß ev Abv`vqx my‡`i †¶‡Î wewb‡qv‡Mi my` wnmve, D‡Ëvj‡bi my` wnmve, cÖ`Ë F‡Yi my` wnmve, e¨vsK Rgvi my` Ges cÖ`Ë ev e‡Kqv my‡`i †¶‡Î g~ja‡bi my`, F‡Yi my`, e¨vsK RgvwZwi‡³i my` cÖf„wZ D‡j−L‡hvM¨| 23. weÁvcb wnmve cÖwZôv‡bi cÖPviYv I cÖPv‡ii Rb¨ †h †Kvb gva¨‡g A_© e¨q Kiv n‡j weÁvcb wnmve †Lvjv nq| †cv÷vi, e¨vbvi, †iwWI, wUwf, webvg~‡j¨ cY¨ weZiY cÖf„wZ KviY D‡j−L‡hvM¨| 24. Abv`vqx cvIbv wnmve †`bv`vi n‡Z A_© Av`vq g„Zz¨, †`Dwjqv ev Ab¨ †Kvb Kvi‡Y Am¤¢e n‡j Abv`vqx †`bv/Abv`vqx cvIbv/KzFY wnmve †Lvjv nq| GLv‡b D‡j−L¨ m‡›`nhy³ cvIbvi Rb¨ Abv`vqx cvIbv mwÂwZ wnmve †Lvjv nq| 25. evÆv wnmve †`bv`vi n‡Z cvIbv UvKv `ª“Z Av`v‡qi Rb¨ wKQy UvKv Qvo cÖ`vb Ges cvIbv`vi‡K †`bv cwi‡kv‡ai mgq wKQy UvKv Qvo cvIqv †M‡j Zv evÆv wnmv‡e Aš—f©y³ nq| evÆv cÖ`vb I cÖvwßi Rb¨ h_vµ‡g cÖ`Ë evÆv wnmve I cÖvß evÆv wnmve c„_K bv‡g wjwce× nq| 26. AePq wnmve ¯’vqx m¤ú‡`i e¨enviRwbZ Kvi‡Y g~j¨ n«vm †c‡j, n«vm cÖvß As‡ki Rb¨ AePq wnmv‡e wjwce× nq| 27. e‡Kqv LiP I cÖvc¨ Avq gybvdv RvZxq LiP e‡Kqv Ges gybvdv RvZxq Avq Abv`vqxi Rb¨ c„_K c„_K wnmve wnmve Lyj‡Z nq| †hgbÑe‡Kqv †eZb wnmve, e‡Kqv F‡Yi my` wnmve, Abv`vqx Kwgkb wnmve, Abv`vqx my` wnmve BZ¨vw`| 28. AwMÖg LiP I AwMÖg Avq †Kvb LiP n‡Z myweav cvIqvi c~‡e©B Zvi g~j¨ cwi‡kva Kiv n‡j mswk−ó LiP AwMÖg wnmve wnmve Ges Av‡qi wecix‡Z myweav cÖ`v‡bi c~‡e©B g~j¨ Av`vq n‡j mswk−ó Avq AwMÖg wnmve †Lvjv nq| †hgbÑAwMÖg exgv †mjvgx wnmve, AwMÖg fvov wnmve, AwMÖg wk¶vbwek †mjvgx wnmve, AwMÖg Dcfvov wnmve BZ¨vw`| AwMÖg cÖvß Avq‡K AbycvwR©Z Avq wnmv‡e MY¨ Kiv nq| 29. †givgZ wnmve ¯’vqx m¤ú` (AvmevecÎ, hš¿cvwZ, `vjvb‡KvVv, †gvUi Mvwo BZ¨vw`) †givg‡Zi Rb¨ mvaiYfv‡e †givgZ wnmv‡e wjwce× Kiv nq| †givg‡Zi Rb¨ eo As‡Ki A_© e¨‡qi d‡j m¤ú`i Avqy®‹vj e„w× †c‡j †givgZ wnmv‡e wjwce× bv K‡i mswk−ó m¤ú` wnmve †WweU n‡e| 30. Awdm miÄvg wnmve Kw¤úDUvi, Gwm, d‡UvKwc †gwkb, wcÖ›Uvi BZ¨vw` µq I µq msµvš— Avbylvw½K LiP cwi‡kva Ges weµ‡qi Rb¨ Awdm miÄvg wnmve †Lvjv nq| 31. Awdm mvcc−vBR wnmve Nwo, ÷¨vcjvi, K¨vjKz‡jUi, †ccvi I‡qU BZ¨vw` hvnvi g~j¨ A‡c¶vK…Z Kg wKš—y e¨envi Dc‡hvwMZv `xN©w`b cvIqv hvq| G mKj µ‡qi Rb¨ Awdm mvcc−vBR wnmve cÖfvweZ n‡e| we: `ª: Dc‡iv³ Q‡K ¸i“Z¡c~Y© wnmv‡ei aviYv cÖ`vb Kiv n‡jv|

`jxq KvR: wk¶v_©xiv `‡j fvM n‡q m¤ú`, `vq, gvwjKvbv m¦Z¡, Avq I e¨q wnmv‡ei bv‡gi ZvwjKv cÖ¯‘Z Ki|

wnmveweÁvb

50

†WweU I †µwWU ‘T’ I ÔPjgvb †RiÕ Dfq Q‡K Avgiv †WweU I †µwWU GB `yÕwU kã j¶¨ K‡iwQ| †WweU I †µwWU wba©viY

e¨wZZ wnmve cÖ¯‘Z m¤¢e bq| ZvB cv‡Vi GB As‡k wewfbœ †kªwYi wnmv‡ei †WweU-†µwWU wbY©q bxwZ e¨vL¨v Kiv nj†Kvb wnmv‡ei evg w`K‡K †WweU Ges Wvb w`K‡K †µwWU bv‡g AvL¨vwqZ Kiv n‡q‡Q| kã `yÕwU wnmve‡K wb‡`©kbv cÖ`vb K‡i| †WweU k‡ãi A_© evg I †µwWU k‡ãi A_© Wvb| ZvB wnmv‡ei evg w`K †WweU Ges Wvb w`K †µwWU-Bnv wnmveweÁv‡bi GKwU ixwZ| `yÕZidv `vwLjv c×wZ Aa¨v‡q Avgiv Rvb‡Z †c‡iwQ-cÖwZwU †jb‡`b `yÕwU wecixZgyLx mgcwigvY cwieZ©b Avbqb K‡i| GKwU cwieZ©b †WweU Ges AciwU †µwWU| cÖwZwU †jb‡`‡bi Øviv Aš—Zt `yÕwU wnmveLvZ cÖfvweZ nq, GKwU wnmv‡ei †WweU w`K cÖfvweZ n‡j AciwUi †µwWU w`K cÖfvweZ n‡e| KLbB †jb‡`‡bi Øviv `yÕwU wnmv‡ei GKB w`K cÖfvweZ n‡e bv| A_©vr †WweU I †WweU ev †µwWU I †µwWU n‡e bv| cÖwZwU †jb‡`b m¤úbœ nIqvi ci wnmve mgxKi‡Yi Dfq w`K me©`v mgvb _vK‡e Ges wnmv‡ei †gvU †WweU UvKv †gvU †µwWU UvKvi mgvb n‡e; GB `yÕwU ZË¡ wnmv‡ei †WweU †µwWU wbY©‡q mnvqZv K‡i| A = L + E

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gvwjKvbv m¦Z¡ +

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wnmve

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wnmv‡ei Dci †jb‡`‡bi cÖfve D`vni‡Yi gva¨‡g †`Lv‡bv n‡jvbM` 50,000 UvKv wb‡q e¨emvq ïi“ nj †jb‡`‡bi d‡j bM` A_© (m¤ú`) e„w× Ges gvwjKvbv m¦Z¡ e„w× †c‡q‡QbM`vb wnmve (m¤ú` e„w×) †WweU g~jab wnmve (gvwjKvbv m¦Z¡ e„w×) †µwWU AvmevecÎ µq 10,000 UvKv †jb‡`‡bi d‡j AvmevecÎ e„w× Ges bM` A_© n«vm †c‡q‡QAvmevecÎ wnmve (m¤ú` e„w×) †WweU bM`vb wnmve (m¤ú` n«vm) †µwWU e¨vs‡K 5,000 UvKv Rgv w`‡q wnmve †Lvjv n‡jv e¨vsK wnmve (m¤ú` e„w×) †WweU bM`vb wnmve (m¤ú` n«vm) †µwWU bM‡` cY¨ weµq 12,000 UvKv bM`vb wnmve (m¤ú` e„w×) †WweU weµq wnmve (Avq e„w×) †µwWU gvwjK KZ©„K bM` D‡Ëvjb 1,000 UvKv D‡Ëvjb wnmve (gvwjKvbv m¦Z¡ n«vm) †WweU bM`vb wnmve (m¤ú` n«vm) †µwWU KvR : wb‡gœi QK AbymiY K‡i cÖwZwU †jb‡`‡bi †WweU I †µwWU c¶ Ges wnmv‡ei †kªwYwefvM KviYmn wjL : 1. gvwjK KZ©„K e¨emv‡q AvmevecÎ Avbqb 5,000 UvKv 2. weg‡ji wbKU n‡Z cY¨ µq 7,000 UvKv 3. evKx‡Z cY¨ weµq 9,000 UvKv 4. wegj‡K µqK…Z cY¨ †diZ †`qv n‡jv 1,000 UvKv 5. evKx‡Z wewµZ cY¨ †diZ cvIqv †Mj 2,000 UvKv 6. fvov AwMÖg cÖ`vb 3,000 UvKv 7. e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 2,000 UvKv 8. igRv‡bi wbKU n‡Z FY MÖnY 6,000 UvKv 9. wegj‡K cwi‡kva 3,000 UvKv 10. †`bv`vi n‡Z cÖvwß 5,000 UvKv

µ/bs 1.

†jb‡`b c¶ / wnmve cY¨ bM‡` µq 20,000 UvKv µq wnmve †W: bM`vb wnmve †µ: eySvi Rb¨ GKwU †jb‡`b Q‡K Dc¯’vcb Kiv nj|

wnmv‡ei †kªwY e¨q m¤ú`

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wnmveweÁvb

52

Abykxjbx eû wbe©vPwb cÖkœ : 1| wnmv‡ei ‘T’ Q‡K †gvU Kjvg msL¨vK) 6wU L) 7wU M) 8wU N) 10wU 2| wnmve mwgKi‡Yi mwVK cÖKvk n‡jvi) m¤ú` = `vq + gvwjKvbv m¦Z¡

ii) m¤ú`-gvwjKvbv m¦Z¡ = `vq

iii) m¤ú` + gvwjKvbv m¦Z¡ = `vq wb‡Pi †KvbwU mwVK? K) i I iii L) ii I iii M) iii N) i I ii 3| †Kvb wnmv‡ei †gvU †WweU I †gvU †µwWU UvKvi cv_©K¨‡K ejv nqÑ K) jvf L) ¶wZ M) `vq N) DØ„Ë 4| Ô†`bv`viÕ-†Kvb †kªwYi wnmve ?

K) m¤ú` L) `vq M) gvwjKvbv m¦Z¡ N) Avq 5| GKB †kªwYfy³ wnmve †KvbwU ? i) †eZb wnmve ii) weµq wnmve iii) weÁvcb wnmve wb‡Pi †KvbwU mwVK? K) i I ii L) ii I iii M) i I iii

N) i, ii I iii

6| KLb mswk−ó wnmve LvZ †µwWU nqÑ i) m¤ú` e„w× †c‡j ii) gvwjKvbv m¦Z¡ e„w× †c‡j iii) LiP n«vm †c‡j wb‡Pi †KvbwU mwVK? K) i L) ii M) i I ii

N) ii I iii

7| cÖwZôv‡bi cÖwZwU Lv‡Zi µgvMZ cwieZ©b I bxU cwigvY Rvbvi Rb¨ †KvbwU cÖ¯‘Z Kiv nq?

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wnmve

53

9| Pjgvb †Ri QK AbymiY K‡i wnmv‡ei DØ„Ë wbY©q Kiv nqÑ K) cÖwZ mßvn †k‡l L) cÖwZ gvm †k‡l M) cÖwZwU †jb‡`b wjwce‡×i ci N) cÖwZ w`‡bi †k‡l 10| wnmve mgxKiY Abyhvqx wnmveK) 3 cÖKvi L) 4 cÖKvi M) 5 cÖKvi N) 6 cÖKvi 11| gvwjKvbv m¦‡Z¡¡i cwigvY e„w× cv‡ei) e¨vsK n‡Z gvwj‡Ki Rb¨ 2,000 UvKv D‡Ëvjb ii) 5,000 UvKvi AvmevecÎ µq iii) evKx‡Z cY¨ weµq 8,000 UvKv wb‡Pi †KvbwU mwVK? K) i

L) ii I iii

M) i I iii

N) i I ii

wb‡gœi Z‡_¨i wfwˇZ 12 I 13 bs cÖ‡kœi DËi `vIRbve b‡ik Gi wnmve eB n‡Z 2011 mv‡ji †g 31 Zvwi‡L KwZcq wnmv‡ei DØ„Ë wQjAvmevecÎ 20,000 UvKv, bM`vb wnmve 30,000 UvKv, µq wnmve 10,000 UvKv, weµq wnmve 25,000 UvKv, g~jab wnmve 40,000 UvKv, D‡Ëvjb wnmve 5,000 UvKv| 12| wnmv‡ei †gvU †WweU / †gvU m¤ú‡`i UvKvi cwigvY KZ? K) 50,000 L) 60,000 M) 65,000 N) 75,000 13| gvwjKvbv m¦‡Z¡¡i bxU cwigvY KZ n‡e ?

K) 35,000 L) 50,000 M) 65,000 N) 70,000 wb‡gœi Z‡_¨i wfwˇZ 14 I 15 bs cÖ‡kœi DËi `vIRbve Rvwn` 2012 mv‡ji 1 Rvbyqvwi bM` 2,00,000 UvKv I 20,000 UvKvi cÖvBReÛ wb‡q e¨emvq ïi“ K‡ib| Rvbyqvwi 10 Zvwi‡L Rbve mvwR‡`i wbKU n‡Z 25,000 UvKvi cY¨ µq K‡ib| 14| Rbve Rvwn` Gi cÖviw¤¢K g~ja‡bi cwigvY KZ? K) 2,45,000 UvKv

L) 2,20,000 UvKv

M) 2,00,000 UvKv

N) 1,80,000 UvKv

15| cÖwZôv‡bi 25,000 UvKvi †jb‡`‡bi d‡j wnmve mgxKi‡Yi Ñ i. A Dcv`vb n«vm cv‡e

ii. L Dcv`v‡bi e„w× cv‡e

iii. E Dcv`v‡bi n«vm NU‡e

wb‡Pi †KvbwU mwVK? K) i I ii

L) i I iii

M) ii I iii

N) i, ii I iii

54

wnmveweÁvb

m„Rbkxj cÖkœ: 1| Rbve kvnxb-Gi e¨emvq cÖwZôv‡b 2012 mv‡ji Rvbyqvwi gv‡m wb‡gœv³ †jb‡`b mg~n n‡qwQj1. evKx‡Z cY¨ µq 10,000 UvKv 2. Rvgv‡ji wbKU weµq 18,000 UvKv 3. e¨vs‡K Rgv `vb 5,000 UvKv 4. Kg©Pvix‡K †eZb cÖ`vb 3,000 UvKv K) PZz_© †jb‡`bwU cÖwZôv‡bi gvwjKvbv m¦‡Z¡¡i (E) Dci wK cwieZ©b Avb‡e?

L) cÖwZ †jb‡`‡bi mwnZ mswk−ó †WweU I †µwWU c¶ kbv³ Ki| M) †jb‡`b mswk−ó wnmvemg~n †Kvb †kªYxi wnmv‡ei Aš—f©y³ Zv QK AvKv‡i Dc¯’vcb Ki| 2| Avwjd nvIjv`vi e¨emv‡qi hveZxq †jb‡`b `yÕZidv `vwLjv c×wZ Abyhvqx wnmvefy³ K‡ib| 2012 mv‡ji Rvbyqvwi gv‡m e¨emv‡qi †jb‡`b wQj wbgœi~c : 1. evKx‡K cY¨ µq 40,000 UvKv 2. Rvgv‡bi wbKU weµq 18,000 UvKv 3. e¨vs‡K Rgv `vb 25,000 UvKv 4. Kg©Pvix‡K †eZb cÖ`vb 3,000 UvKv 5. cÖwZôv‡bi g¨v‡bRvi wb‡qv‡Mi cÖ¯Íve M„nxZ n‡jv| K) Avwjd nvIjv`v‡ii gvwjKvbvm¦Z¡ n«v‡mi cwigvY KZ ?

L) D³ †jb‡`b¸‡jvi Øviv wnmv‡ei †kÖwYwefvM e¨vL¨vmn Q‡Ki mvnv‡h¨ †`LvI| M) DÏxc‡Ki †jb‡`b Øviv KviYmn †WweU †µwWU wbY©q Ki| 3| Rbve bynv` GKwU µq-weµqKvix cÖwZôv‡bi gvwjK| 2012 mv‡ji Ryb gv‡m e¨emv‡q Zuvi wbgœwjwLZ †jb‡`b msNwUZ nq : Ryb 1 g~jab Avbqb 2,00,000 UvKv Ryb 10 †gvU 20,000 UvKvi cY¨ µq K‡i 16,000 UvKvi †PK cÖ`vb Kiv n‡jv| Ryb 20 gwbnvwi eve` LiP n‡jv 1,000 UvKv| Ryb 28 †P‡Ki gva¨‡g cY¨ weµq 10,000 UvKv| Ryb 30 †`vKv‡bi mvBb‡evW© jvMv‡bv Rb¨ AW©vi †`qv n‡jv 4,000 UvKv| K) Rbve bynv` Gi e¨emv‡q e¨q wnmv‡ei †gvU cwigvY wbY©q Ki| L) D³ †jb‡`b¸‡jv e¨vL¨vmn †WweU-†µwWU wbY©q Ki| M) D³ †jb‡`b¸‡jvi Øviv wnmve mgxKi‡Yi cwieZ©‡bi cwigvY Q‡Ki mvnv‡h¨ †`LvI| 4| Rbve Ai~c iZb GKRb LyPiv e¨emvqx| Zvi cÖwZôv‡bi 2011 mv‡ji AvMó gv‡m wb‡gœv³ †jb‡`bmg~n msNwUZ n‡q‡QAvMó 1 FY MÖnY 20,000 UvKv AvMó 3 cY¨ bM‡` µq 15,000 UvKv AvMó 5 nvwe‡ei wbKU bM‡` cY¨ weµq 25,000 UvKv AvMó 15 cÖwZôv‡bi Rb¨ e¨vsK n‡Z D‡Ëvjb 5,000 UvKv K) Dch©y³ Z‡_¨i Av‡jv‡K m¤ú` e„w×i cwigvY wbY©q Ki| L) cÖwZwU †jb‡`‡bi mswk−ó wnmve I wnmv‡ei †kªwY D‡j−LKi| M) Ôm¤ú` e„w× I Avq e„w×Õ; Ôm¤ú` n«vm I e¨q e„w×Õ; Ôm¤ú` e„w× I `vq e„w×Õ; Ges Ôm¤ú` e„w× I m¤ú` n«vmÕ-GB PviwU Ae¯’vi mwnZ Dc‡iv³ PviwU †jb‡`‡bi wgjKiY Ki|

lô Aa¨vq

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GB Aa¨vq †k‡l AvgivÑ • cÖviw¤¢K wjLb wn‡m‡e Rv‡e`vi aviYv I ¸i“Z¡ e¨vL¨v Ki‡Z cvie| • Rv‡e`vi †kªwYwefvM Ki‡Z cvie| • †jb‡`‡bi mvaviY Rv‡e`v `vwLjv cÖ`vb Ki‡Z cvie| • Pvjv‡bi wfwˇZ µq I weµq Rv‡e`v, †WweU †bv‡Ui wfwˇZ µq †diZ Rv‡e`v Ges †µwWU †bv‡Ui wfwˇZ weµq †diZ Rv‡e`v cÖ¯‘Z Ki‡Z cvie| • bM` cÖvwß Rv‡e`v I bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki‡Z cvie|

wnmveweÁvb

56

Rv‡e`vi aviYv : †jb‡`b msNwUZ nIqvi mv‡_ mv‡_ Avgv‡`i‡K hZUzKz m¤¢e †jb‡`‡bi wek` weeiY wjwce× Ki‡Z nq| †jb‡`‡bi GB weeiY cÖv_wgKfv‡e me©cÖ_g Rv‡e`vq wjwce× Kiv nq| †jb‡`‡bi †WweU I †µwWU c¶ we‡k−lY K‡i Zvwi‡Li µgvbymv‡i e¨vL¨v mnKv‡i Rv‡e`v‡Z wj‡L ivLv nq| cieZ©x‡Z wnmv‡ei cvKv eB LwZqvb cÖ¯‘‡Zi †¶‡Î Rv‡e`v mnvqK eB wn‡m‡e KvR K‡i| hvi Kvi‡YB Rv‡e`v‡K wnmv‡ei cÖv_wgK eB ejv nq| Rv‡e`v eB msi¶Y eva¨Zvg~jK bq wKš—y wnmve ˆZwii myweav‡_© Rv‡e`v cÖ‡qvRb| Rv‡e`vq wjwce× _vKvi Kvi‡Y wnmv‡e †jb‡`b ev` covi m¤¢vebv eûjvs‡k n«vm cvq| KvR:

Dc‡iv³ eY©bvi Dci wfwË K‡i Rv‡e`vi ˆewkó¨ ej|

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*******

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Rv‡e`vi †kªwYwefvM cÖwZôv‡bi †jb‡`b mg~‡ni gv‡S ˆewkó¨ I cÖK…wZMZ e¨vcK cv_©K¨ we`¨gvb| †jb‡`b mg~n‡K Zv‡`i cÖK…wZ Abyhvqx wjwce× Kiv GKvš— cÖ‡qvRb| bZzev wnmve Z_¨ e¨enviKvix cÖ¯‘ZK…Z wnmve eB n‡Z DcK…Z n‡Z cvi‡e bv| wnmve Z_¨ e¨enviKvwi‡`i myweav‡_© Rv‡e`v‡K wb‡gœv³ †kªwY‡Z fvM Kiv n‡q‡QÑ

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58

3. µq †diZ Rv‡e`v : evKx‡Z µqK…Z cY¨ †diZ †`qv n‡j µq ‡diZ Rv‡e`vq wjwce× Kiv nq| 4. weµq †diZ Rv‡e`v : evKx‡Z weµqK…Z cY¨ †diZ cvIqv †M‡j weµq †diZ Rv‡e`vq wjwce× Kiv nq| 5. bM` cÖvwß Rv‡e`v : †h mKj †jb‡`‡bi Øviv bM` cÖvwß N‡U (bM` cY¨ weµqmn) Zv bM` cÖvwß Rv‡e`vq wjwce× Kiv nq| 6. bM` cÖ`vb Rv‡e`v : †h mKj †jb‡`‡bi Øviv bM` cÖ`vb N‡U (bM` cY¨ µqmn), Zv bM` cÖ`vb Rv‡e`vq wjwce× Kiv nq|

mvaviY Rv‡e`v `vwLjv cÖ`v‡b we‡eP¨ welq : `yÕZidv `vwLjv c×wZ Abyhvqx cÖwZwU Avw_©K †jb‡`‡bi `yÕwU c¶ we`¨gvb| GKwU c¶ †WweU Ges Aci c¶ †µwWU| Rv‡e`v `vwLjvi gva¨‡g Avgiv GB `yÕwU c¶‡KB wPwýZ Kwi| GLv‡b D‡j−L¨, ïaygvÎ `yÕwU c¶ wPwýZB h‡_ó bq, cvkvcvwk Dchy³ wnmve wk‡ivbvg cÖ`vbI Ri“wi| hw` fyj ev Abychy³ wnmve wk‡ivbvg cÖ`vb nq, Z‡e KLbB cÖwZôv‡bi cÖK…Z Avw_©K wPÎ cÖKvk cv‡e bv| wnmve Aa¨v‡q †jb‡`b mswk−ó wnmve m¤ú‡K© aviYv cÖ`vb Kiv n‡q‡Q| (K) cY¨, gvj, †PK cÖf„wZ bv‡g †KvbI wnmve n‡e bv| †jb‡`b cY¨ weµq cY¨ µq eve` †PK cÖ`vb

Rv‡e`v `vwLjv bM`vb wnmve weµq wnmve µq wnmve e¨vsK wnmve

†WweU †µwWU †WweU †µwWU

(L) cY¨ µq I weµ‡qi †¶‡Î h_vµ‡g we‡µZv I †µZvi bvg D‡j−L _vK‡j Zv evKx‡Z n‡q‡Q e‡j MY¨ Ki‡Z n‡e| Z‡e bv‡gi cvkvcvwk bM`, †PK, e¨vsK cÖf„wZ K_v hy³ _vK‡j Zv evKx‡Z n‡q‡Q e‡j MY¨ Kiv hv‡e bv| †jb‡`b Rv‡e`v `vwLjv nvmv‡bi wbKU n‡Z µq µq wnmve †WweU cvIbv`vi (nvmvb) wnmve †µwWU Lv‡j‡Ki wbKU bM‡` cY¨ bM`vb wnmve †WweU weµq weµq wnmve †µwWU (M) cY¨ µq I weµq evKx‡Z n‡q‡Q D‡j−L i‡q‡Q wKš‘ we‡µZv I †µZvi bvg D‡j−L †bB, GB †¶‡Î µ‡qi †¶‡Î cvIbv`vi wnmve I weµ‡qi †¶‡Î †`bv`vi wnmve wjwce× n‡e| †jb‡`b Rv‡e`v `vwLjv evKx‡Z cY¨ µq µq wnmve †WweU cvIbv`vi wnmve †µwWU av‡i cY¨ weµq †`bv`vi wnmve †WweU weµq wnmve †µwWU

Rv‡e`v

59

(N) µq †diZ I weµq †diZÑGi †¶‡Î D³ cY¨ evKx‡Z µq I evKx‡Z weµq n‡qwQj e‡j MY¨ Ki‡Z n‡e| †jb‡`b Rv‡e`v `vwLjv Avš—t †diZ weµq †diZ wnmve †WweU †`bv`vi wnmve †µwWU µqK…Z cY¨ †diZ †`Iqv cvIbv`vi wnmve †WweU nj µq †diZ wnmve †µwWU (O) m¤ú` µq I weµ‡qi †¶‡Î bZzb, cyivZb, µq, weµq cÖf„wZ kã e¨envi Kiv hv‡e bv| †hgb : AvmevecÎ µq wnmve, cyivZb hš¿cvwZ weµq wnmve, bZzb Awdm miÄvg wnmve cÖf„wZ bv‡g wnmve †Lvjv hv‡e bv| †jb‡`b Rv‡e`v `vwLjv bZzb AvmevecÎ µq AvmevecÎ wnmve †WweU bM`vb wnmve †µwWU cyivZb hš¿cvwZ weµq bM`vb wnmve †WweU hš¿cvwZ wnmve †µwWU (P) mvaviYZt Avq I e¨‡qi †¶‡Î e¨w³ ev cÖwZôv‡bi bv‡g KLbB †Kvb wnmve †Lvjv n‡e bv| hw`I H Avq Abv`vqx Ges e¨q Acwi‡kvwaZ _v‡K| †jb‡`b Rv‡e`v `vwLjv Kg©Pvix Rvwgj‡K †eZb †eZb wnmve †WweU cÖ`vb bM`vb wnmve †µwWU †WweU gwb †ókbvix n‡Z gwbnvwi wnmve e‡Kqv gwbnvwi wnmve †µwWU evKx‡Z gwbnvwi `ªe¨vw` µq (Q) e¨w³MZ ev e¨emv‡qi cÖ‡qvR‡b cY¨ e¨envi, weÁvc‡bi Rb¨ cY¨ weZiY, cY¨ Pzwi, cY¨ bó cÖf„wZ †jb‡`‡bi d‡j c‡Y¨i cwigvY n«vm cvq, ZvB GB mKj †¶‡Î µq wnmve †µwWU n‡e| †jb‡`b Rv‡e`v `vwLjv e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb wnmve †WweU D‡Ëvjb µq wnmve †µwWU †`vKvb n‡Z cY¨ Pzwi nj wewea ¶wZ wnmve †WweU µq wnmve †µwWU (R) cÖwZôvb n‡Z D‡Ëvjb eySv‡Z gvwj‡Ki e¨w³MZ D‡Ëvjb eySv‡e| e¨vsK n‡Z D‡Ëvjb n‡j Zv cÖwZôv‡bi Rb¨ n‡q‡Q e‡j MY¨ Ki‡Z n‡e| gvwj‡Ki Rb¨ D‡j−L _vK‡j Zv D‡Ëvjb wnmveÑG wjwce× n‡e| †jb‡`b Rv‡e`v `vwLjv e¨emvq n‡Z D‡Ëvjb D‡Ëvjb wnmve †WweU bM`vb wnmve †µwWU e¨vsK n‡Z D‡Ëvjb bM`vb wnmve †WweU e¨vsK wnmve †µwWU

wnmveweÁvb

60 (S ) cY¨, bM` A_©, †Kvb m¤ú` Pzwi ev webó n‡j wewea ¶wZ wnmve bv‡g wjwce× n‡e| †jb‡`b Rv‡e`v `vwLjv K¨vk ev· n‡Z UvKv Pzwi wewea ¶wZ wnmve †WweU bM`vb wnmve †µwWU AwMœ `yN©Ubvq cY¨ webó nj wewea ¶wZ / AwMœRwbZ ¶wZ †WweU µq wnmve †µwWU

(T) e¨vsK my` gÄyi ev avh© Ges e¨vsK PvR© me©`v e¨vsK wnmv‡e mivmwi cÖfve †dj‡e e‡j MY¨ Ki‡Z n‡e| †jb‡`b Rv‡e`v `vwLjv e¨vsK my` gÄyi Kij e¨vsK wnmve †WweU e¨vsK my` wnmve †µwWU e¨vsK PvR© avh© Kij e¨vsK PvR© wnmve †WweU e¨vsK wnmve †µwWU (U) ¯’vqx m¤ú‡`i g~j¨ e¨envi ev Ab¨ Kvi‡Y n«vm †c‡j Zv m¤ú‡`i AePq wnmv‡e MY¨ nq| †m‡¶‡Î mswk−ó m¤ú` wnmve †µwWU bv K‡i ÒcywÄf~Z AePq wnmveÑmswk−ó m¤ú`Ó bv‡g †µwWU Ki‡Z n‡e| †jb‡`b Rv‡e`v `vwLjv Avmevec‡Îi Dci AePq avh© AePq wnmve †WweU cywÄf~Z AePq (AvmevecÎ) wnmve †µwWU (V) †h †Kvb Drm n‡Z †PK cvIqv †M‡j, Zv e¨vsK wnmv‡e wjwce× Ki‡Z n‡e| KviY cÖwZôvb‡K evnK ev †Lvjv †PK cÖ`vb Kiv nq bv, wnmv‡e cÖ‡`q †PK (Account Payee) cÖ`vb Kiv nq| †jb‡`b Rv‡e`v `vwLjv cY¨ weµq eve` ivRx‡ei wbKU e¨vsK wnmve †WweU n‡Z †PK cÖvwß †`bv`vi (ivwRe) wnmve †µwWU †`bv`vi n‡Z †PK cÖvwß, hv e¨vsK wnmve †WweU m‡½ m‡½ e¨vs‡K Rgv Kiv nq †`bv`vi wnmve †µwWU (W) e¨emvq cÖwZôvb gvwj‡Ki wbKU n‡Z †h †Kvb myweav MÖnY Ki‡j g~jab wnmve †µwWU Ges gvwjK‡K myweav cÖ`vb Ki‡j D‡Ëvjb wnmve †WweU n‡e| †jb‡`b Rv‡e`v `vwLjv Kg©Pvwi‡`i †eZb gvwjK †eZb wnmve †WweU e¨w³MZfv‡e cwi‡kva Ki‡jb g~jab wnmve †µwWU gvwj‡Ki evRvi LiP e¨emvq n‡Z D‡Ëvjb wnmve †WweU cwi‡kva bM`vb wnmve †µwWU (X) †`bv-cvIbv wb®úwËi mgq †h cwigvY A_© Qvo cvIqv I †`Iqv nq Zv h_vµ‡g cvIbv`vi I †`bv`vi wnmve‡K cÖfvweZ Ki‡e| †jb‡`b evÆv cÖvwß

Rv‡e`v `vwLjv

cvIbv`vi wnmve cÖvß evÆv wnmve †`bv`vi n‡Z 7,000 UvKv cvIbvi c~Y© bM`vb wnmve wb®úwˇZ 6,500 UvKv cÖvwß cÖ`Ë evÆv wnmve †`bv`vi wnmve

†WweU †µwWU †WweU †WweU †µwWU

Rv‡e`v

61

KvR : mvaviY Rv‡e`v‡K †gvU Kq fv‡M fvM Kiv nj Zv bvg mnKv‡i ej| cÖK…Z Rv‡e`v : mvaviY Rv‡e`v I cÖK…Z Rv‡e`v GKB A_©‡evaK| †h mKj †jb‡`b we‡kl Rv‡e`vq Aš—©fy³ nq bv †m mKj Rv‡e`v cÖK…Z Rv‡e`vq Aš—f © y³ nq| 1| ms‡kvabx Rv‡e`v : †jb‡`b wjwce×Ki‡Y †Kvb fyj msNwUZ n‡j wnmv‡e KuvUv †Quov K‡i wVK Kiv hvq bv| Rv‡e`v `vwLjvi gva¨‡g D³ fyj ms‡kvab Ki‡Z nq| fyj ms‡kva‡bi Rb¨ †h Rv‡e`v `vwLjv cÖ`vb Kiv nq ZvB ms‡kvabx Rv‡e`v| AvmevecÎ µq 10,000 UvKv, fyjekZt µq wnmve 10,000 UvKv Øviv †WweU Kiv n‡q‡Q| ZvwiL 2012 wW‡m: 31

weeiY / wnmv‡ei bvg I e¨vL¨v

L: c„:

†WweU UvKv

AvmevecÎ wnmve †WweU µq wnmve †µwWU (AvmevecÎ wnmv‡ei cwie‡Z© fy‡j µq wnmve †WweU Kiv n‡qwQj, hv ms‡kvab Kiv nj)|

Ñ Ñ

10,000

†µwWU UvKv 10,000

2| mgš^q Rv‡e`v : Avw_©K djvdj wbi~c‡bi Rb¨ Avw_©K weeiYx cÖ¯‘Z Kiv nq| Avw_©K weeiYx cÖ¯‘‡Zi mgq AwjwLZ Ges Amgwš^Z `dv (e‡Kqv I AwMÖg LiP, Abv`vqx I AwMÖg Avq, AePq, mwÂwZ BZ¨vw`) Aš—f©y‡³i Rb¨ †h Rv‡e`v cÖ`vb Kiv nq ZvB mgš^q Rv‡e`v| 2011 mv‡j fvov eve` cwi‡kva n‡q‡Q 10000 UvKv, Avw_©K weeiYx cÖ¯‘‡Zi c~‡e© Rvbv †Mj D³ fvovi g‡a¨ AwMÖg fvov 2000 UvKv Aš—f©y³| GB †¶‡Î mgš^q Rv‡e`v n‡eÑ ZvwiL

weeiY / wnmv‡ei bvg I e¨vL¨v

L: c„:

†WweU UvKv

Ñ 2,000 AwMÖg fvov wnmve †WweU Ñ fvov wnmve †µwWU (AwMÖg fvov cÖ`vb fvov wnmv‡ei mwnZ mgš^q Kiv nj) wUKv : AwMÖg LiP m¤ú` weavq mswk−ó LiP n‡Z ev` hv‡e, G‡Z K‡i LiP n«vm Ges m¤ú` e„w× †c‡q‡Q| 2011 wW‡m:31

†µwWU UvKv 2,000

3| mgvcwb Rv‡e`v : †Kvb wbw`©ó eQ‡ii gybvdv RvZxq Avq I e¨q cieZ©x eQ‡ii wnmv‡e †Kvb cÖfve †dj‡e bv| ZvB Avw_©K weeiYx cÖ¯‘‡Zi mgq gybvdv RvZxq Avq I e¨q wnmve mg~n eÜ K‡i w`‡Z nq| wnmve Aa¨v‡q Avgiv †R‡bwQ Avq wnmve †µwWU I e¨q wnmve †WweU DØ„Ë cÖKvk K‡i| gybvdv RvZxq Avq I e¨q wnmve eÜ Kivi Rb¨ Avq wnmve †WweU I e¨q wnmve †µwWU Ki‡Z n‡e| ZvQvov mgvcbx Rv‡e`vi gva¨‡g D‡Ëvjb wnmveI eÜ Kiv nq| D`vniYÑ 2011 mv‡j cÖwZôv‡bi gybvdv RvZxq Avq I e¨q wnmv‡ei DØ„Ë mg~n wQjÑ µq 50000 ; weµq 80000 ; †eZb 10,000 ; fvov 5,000 |

wnmveweÁvb

62 ZvwiL 2011 wW‡m : 31

weeiY / wnmv‡ei bvg I e¨vL¨v weµq wnmve †WweU Avq weeiYx †µwWU (weµq wnmv‡ei DØ„Ë Avq weeiYx‡Z ¯’vbvš—‡ii gva¨‡g eÜ Kiv nj) Avq weeiYx †WweU µq wnmve †µwWU †eZb wnmve †µwWU fvov wnmve †µwWU (µq wnmve, †eZb wnmve I fvov wnmv‡ei DØ„Ë Avq weeiYx‡Z ¯’vbvš—‡ii gva¨‡g eÜ Kiv nj)

L: c„: Ñ Ñ

†WweU UvKv 80,000

†µwWU UvKv 80,000

65,000 50,000 10,000 5,000

4| cÖviw¤¢K Rv‡e`v : e¨emvq cÖwZôvb GKwU Pjgvb cÖwµqv| weMZ eQ‡ii wnmveKv‡ji †kl w`‡bi m¤ú`, `vq I ¯^Z¡vwaKv‡ii cwigvY cieZ©x eQ‡ii ïi“‡Z wnmv‡e wb‡q Avmvi Rb¨ cÖviw¤¢K `vwLjv cÖ`vb Kiv nq| D`vniY- wW‡m¤^i 31,2011 G bM`vb wnmve 50,000 UvKv, AvmevecÎ wnmve 30,000 UvKv, †`bv`vi wnmve 20,000 UvKv, cvIbv`vi wnmve 15,000 UvKv Ges g~jab wnmve 85,000 UvKv | ZvwiL weeiY / wnmv‡ei bvg I e¨vL¨v L: c„: †WweU UvKv †µwWU UvKv 50,000 Ñ 2012 bM`vb wnmve †WweU 30,000 Ñ wW‡m:31 AvmevecÎ wnmve †WweU 20,000 Ñ †`bv`vi wnmve †WweU 15,000 Ñ Ñ cvIbv`vi wnmve †µwWU 85,000 Ñ Ñ g~jab wnmve †µwWU (2011 mv‡ji m¤ú`, `vq I gvwjKvbv m¦Z¡ wb‡q 2012 mv‡j e¨emvq ïi“ nj)

evÆv I evÆvi cÖKvi‡f` mvaviY A‡_©, †Kvb e¯‘i wba©vwiZ g~j¨ A‡c¶v Kg g~‡j¨ µq m¤¢e n‡j, hZUzKz g~j¨ Kg cwi‡kva Kiv nj, ZvB evÆv| e¨emvq cÖwZôv‡b GB evÆv †`qv I cvIqv DfqB n‡q _v‡K|

Rv‡e`v

63

Kvievwi evÆv (Trade Discount): we‡µZv c‡Y¨i weµq g~j¨ wba©viY K‡i| weµq e„w×i Rb¨ we‡µZv hLb c~e© wba©vwiZ weµqg~j¨ A‡c¶v Kg g~‡j¨ cY¨ weµq K‡i Zv Kvievwi evÆv wn‡m‡e MY¨ Kiv nq| GB Kvievwi evÆv we‡µZvi Rb¨ weµq evÆv Ges †µZvi Rb¨ µq evÆv| †µZv ev we‡µZv †KDB GB evÆvi wnmve iv‡L bv| cÖK…Z †h g~‡j¨ µq weµq n‡q‡Q ZvB wnmv‡e wjwce× Kiv nq| bM` evÆv (Cash Discount): e¨emv‡qi AwaKvsk µq-weµq evwK‡Z msNwUZ nq| †µZv-we‡µZvi gv‡S †`bv-cvIbvi `ª“Z wb®úwËi Rb¨ we‡µZv †µZv‡K †h UvKv Qvov †`q ZvB bM` evÆv| GB evÆv we‡µZvi Rb¨ cÖ`Ë evÆv Ges †µZvi Rb¨ cÖvß evÆv| Dfq c¶ Zv‡`i wnmv‡ei eB‡Z GB evÆv wjwce× K‡i| KvR : bM` I Kvievwi evÆvi gv‡S Zzjbv Ki| D`vniY-1 Rbve bxjv ‡PŠayix GKRb e¨emvqx| 2011 mv‡ji gvP© gv‡m Zuvi e¨emv‡qi KwZcq †jb‡`b wQjÑ gvP© 1 cY¨ µq 9,000 UvKv| ,, 2 AvmevecÎ µq 12,000 UvKv| ,, 3 evnv‡ii wbKU weµq n‡Z cÖvwß 15,000 UvKv| ,, 7 e¨vs‡K Rgv `vb 8,000 UvKv| ,, 9 evKx‡Z cY¨ µq 5,000 UvKv| ,, 12 e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 2,000 UvKv| ,, 15 weµq 14,000 UvKv| ,, 18 gwbnvwi `ªe¨vw` µq 1,000 UvKv| ,, 30 Kvg©Pvwi‡`i †eZb cÖ`vb 7,000 UvKv|

Rbve bxjv ‡PŠayixi mvaviY Rv‡e`v ZvwiL 2011 gvP© 1 ,, ,, ,,

2 3 7

wnmve wk‡ivbvg I e¨vL¨v µq wnmve bM`vb wnmve (bM‡` cY¨ µq Kiv nj) AvmevecÎ wnmve bM`vb wnmve (bM‡` AvmevecÎ µq Kiv nj) bM`vb wnmve weµq wnmve (evnv‡ii wbKU bM‡` weµq Kiv nj) e¨vsK wnmve bM`vb wnmve (bM` A_© e¨vs‡K Rgv †`qv nj)

L:c„: †WweU †µwWU

†WweU UvKv 9,000

†µwWU UvKv 9,000

†WweU †µwWU

12,000

†WweU †µwWU

15,000

†WweU †µwWU

8,000

12,000 15,000 8,000

wnmveweÁvb

64 ZvwiL

wnmve wk‡ivbvg I e¨vL¨v

2011 gvP©

9

,,

12

,, ,, ,,

15 18 30

µq wnmve cvIbv`vi wnmve (evKx‡Z cY¨ µq Kiv nj) D‡Ëvjb wnmve bM`vb wnmve (gvwjK wbR cÖ‡qvR‡b bM` MÖnY Ki‡jb) bM`vb wnmve weµq wnmve (bM‡` cY¨ weµq Kiv nj) gwbnvwi wnmve bM`vb wnmve (bM‡` gwbnvwi `ªe¨ µq Kiv nj) †eZb wnmve bM`vb wnmve (bM‡` †eZb cÖ`vb)

L:c„:

†WweU UvKv

†WweU †µwWU

5,000

†WweU †µwWU

2,000

†WweU †µwWU

14,000

†WweU †µwWU

1,000

†WweU †µwWU

7,000

†gvU

†µwWU UvKv 5,000 2,000 14,000 1,000 7,000

73,000

73,000

D`vniY-2 Rbve kIKZ 2011 mv‡ji 1 RyjvB Zvwi‡L bM` 50,000 UvKv Ges 20,000 UvKvi cY¨ `ªe¨ wb‡q e¨emvq ïi“ Ki‡jb| D³ gv‡m Zuvi e¨emv‡qi Ab¨vb¨ †jb‡`b wQjÑ RyjvB 2 RbZv e¨vs‡K wnmve †Lvjv nj 20,000 UvKv| ,, 7 e¨emv‡qi Rb¨ Kw¤úDUvi µq 22,000 UvKv| ,, 9 i“wgi wbKU weµq eve` †PK cÖvwß 10,000 UvKv| ,, 10 evey‡ji wbKU n‡Z µq 15,000 UvKv| ,, 12 Awd‡mi fvov AwMÖg cwi‡kva 4,000 UvKv| ,, 15 evey‡ji wbKU cY¨ †diZ cvVv‡bv nj 1,000 UvKv| ,, 20 e¨emv‡qi cÖPviYv eve` e¨q 3,000 UvKv| ,, 23 eveyj‡K †PK cÖ`vb 5,000 UvKv| ,, 25 Rbve kIK‡Zi e¨w³MZ LiP e¨emvq n‡Z cwi‡kva 2,000 UvKv| ,, 30 Kg©Pvix ivqnv‡bi †eZb Acwi‡kvwaZ i‡q‡Q 3,500 UvKv|

Rv‡e`v

65

Rbve kIK‡Zi Rv‡e`v (mvaviY) ZvwiL 2011 RyjvB

,, ,,

,,

,,

wnmve wk‡ivbvg I e¨vL¨v 1

2 7 9

10

,,

12

,,

15

,,

20

,,

23

,,

25

,,

30

bM`vb wnmve µq wnmve g~jab wnmve (bM` A_© I cY¨ wb‡q e¨emvq ïiy Kiv nj) e¨vsK wnmve bM`vb wnmve (bM` A_© Rgv w`‡q e¨vs‡K wnmve †Lvjv nj) Awdm miÄvg wnmve bM`vb wnmve (bM‡` Kw¤úDUvi µq Kiv nj) e¨vsK wnmve weµq wnmve (iywgi wbKU cY¨ weµq eve` †PK cÖvwß) µq wnmve cvIbv`vi wnmve (eveyj) (evKx‡Z cY¨ µq Kiv nj) AwMÖg fvov wnmve bM`vb wnmve (Awd‡mi fvov AwMÖg cwi‡kva Kiv nj) cvIbv`vi wnmve (eveyj) µq †diZ wnmve (eveyj‡K cY¨ †diZ cvVv‡bv nj) weÁvcb wnmve bM`vb wnmve (cÖPviYv eve` e¨q Kiv nj) cvIbv`vi wnmve (eveyj) e¨vsK wnmve (eveyj‡K ‡`bv cwi‡kva eve` †PK cÖ`vb) D‡Ëvjb wnmve bM`vb wnmve (gvwj‡Ki e¨w³MZ LiP e¨emvq n‡Z cwi‡kva) †eZb wnmve e‡Kqv †eZb wnmve (ivqnv‡bi †eZb Acwi‡kvwaZ i‡q‡Q)

L:c„:

†WweU UvKv

†WweU ‡WweU †µwWU

50,000 20,000

†WweU †µwWU

20,000

†WweU †µwWU

22,000

†WweU †µwWU

10,000

†µwWU UvKv

70,000

20,000 22,000 10,000

†WweU

15,000 15,000

†µwWU †WweU †µwWU

4,000

†WweU

1,000

†µwWU †WweU †µwWU

3,000

†WweU †µwWU

5,000

†WweU

2,000

†µwWU †WweU †µwWU

3,500

†gvU

1,55,500

4,000 1,000 3,000 5,000 2,000

3,500 1,55,500

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µq Rv‡e`v : weµ‡qi D‡Ï‡k¨ cÖwZôvb hvnv µq K‡i ZvB cY¨| GB cY¨ bM‡` I evwK Dfq gva¨‡gB n‡Z cv‡i| evKx‡Z µqK…Z cY¨ µq Rv‡e`vq wjwce× Kiv nq| Pvjv‡bi Dci wfwË K‡iB µq Rv‡e`v cÖ¯‘Z Kiv nq| wb‡gœ Pvjvb I µq Rv‡e`vi bgybv cÖ`vb Kiv njÑ

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cwigvY (UvKv) 40,000 2,000 38,000

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†`bv`vi wnmve weµq wnmve

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cwigvY (UvKv) 13,000/1,000/12,000

UvKv (K_vq): evi nvRvi UvKv gvÎ| we:`ª: fyj-ΓwU ms‡kvab‡hvM¨| weµq e¨e¯’vcK

wnmveweÁvb

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25 I 30 Zvwi‡Li †jb‡`b `yÕwU bZzbfv‡e Aš—f©~³ Kiv nj|

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GwcÖj 17

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GwcÖj 24

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L) mKj bM` cY¨ µq N) mKj evKx‡Z cY¨ µq

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L) iii N) i I ii

8| Kg©Pvix kvwK‡ji †eZb Acwi‡kvwaZ i‡q‡Q 3000| Dchy³ Rv‡e`v `vwLjv n‡eÑ K) kvwKj wnmve †W: †eZb wnmve †µ: M) †eZb wnmve †W: e‡Kqv †eZb wnmve †µ:

L) †eZb wnmve kvwKj wnmve N) e‡Kqv †eZb wnmve †eZb wnmve

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L) ii K) i

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†µwWU weeiY e¨v‡jÝ wm/wW

Rv: c„:

UvKv 36,000 36,000

wewea cvIbv`vi wnmve weeiY ewn: †diZ wnmve bM`vb wnmve e¨v‡jÝ wm/wW

UvKv 1,00,000 1,00,000 1,00,000

†µwWU

µq wnmve

ZvwiL 2011 †deª“: 3 †deª“: 25

UvKv 20,000 10,000 15,000 5,000 75,000 1,25,000

g~jab wnmve

†WweU

ZvwiL 2011 †deª“: 8 †deª“: 12 †deª“: 28

†µwWU

UvKv

†µwWU weeiY µq wnmve

e¨v‡jÝ we/wW

Rv: c„:

UvKv 30,000 30,000 18,000

wnmveweÁvb

82

†WweU ZvwiL 2011 †deª“: 28

weµq wnmve weeiY e¨v‡jÝ wm/wW

Rv: c„:

†WweU ZvwiL 2011 †deª“: 28

†µwWU

UvKv ZvwiL 2011 33,000 †deª“: 5 †deª“: 22 33,000 gvP© 1

weeiY bM`vb wnmve e¨vsK wnmve

Rv: c„:

e¨v‡jÝ we/wW

ewn:†diZ wnmve weeiY e¨v‡jÝ wm/wW

Rv: c„:

†WweU

UvKv ZvwiL 2011 2,000 †deª“: 8 2,000 gvP© 1

†µwWU weeiY wewea cvIbv`vi wn:

Rv: c„:

e¨v‡jÝ we/wW

e¨vsK wnmve

ZvwiL 2011 †deª“: 18 †deª“: 22

weeiY bM`vb wnmve weµq wnmve

gvP© 1

e¨v‡jÝ we/wW

Rv: c„:

†WweU weeiY bM`vb wnmve

gvP© 1

e¨v‡jÝ we/wW

Rv: c„:

UvKv ZvwiL 2011 15,000 †deª“: 25 8,000 †deª“: 28 23,000 17,000

UvKv ZvwiL 2011 5,000 †deª“: 28 5,000 5,000

UvKv 2,000 2,000 2,000

†µwWU weeiY µq wnmve e¨v‡jÝ wm/wW

Rv: c„:

†eZb wnmve

ZvwiL 2011 †deª“: 28

UvKv 25,000 8,000 33,000 33,000

UvKv 6,000 17,000 23,000

†µwWU weeiY e¨v‡jÝ wm/wW

Rv: c„:

UvKv 5,000 5,000

ÔPjgvb †RiÕ‐ QK ZvwiL 2011 †deª“: 1 †deª“: 2 †deª“: 5 †deª“: 12 †deª“: 18 †deª“: 28

weeiY g~jab wnmve AvmevecÎ wnmve weµq wnmve cvIbv`vi wnmve e¨vsK wnmve †eZb wnmve

bM`vb wnmve Rv: †WweU c„: UvKv

†µwWU UvKv

1,00,000 20,000 25,000 10,000 15,000 5,000

wnmv‡ei †KvW bs ..........

DØ„Ë / †Ri †WweU †µwWU

1,00,000 80,000 1,05,000 95,000 80,000 75,000

83

LwZqvb

g~jab wnmve ZvwiL 2011 †deª“: 1

weeiY

Rv: c„:

†WweU UvKv

bM`vb wnmve

wnmv‡ei †KvW bs......... †µwWU UvKv 1,00,000

AvmevecÎ wnmve ZvwiL 2011 †deª“: 2

weeiY

DØ„Ë / †Ri †WweU †µwWU

Rv: c„:

bM`vb wnmve

†WweU UvKv 20,000

1,00,000

wnmv‡ei †KvW bs.............. †µwWU UvKv

DØ„Ë / †Ri †WweU †µwWU 20,000

µq wnmve ZvwiL 2011 †deª“: 3 †deª“: 25

weeiY

Rv: c„:

cvIbv`vi wnmve e¨vsK wnmve

†WweU UvKv 30,000 6,000

wnmv‡ei †KvW bs............. †µwWU UvKv

wewea cvIbv`vi wnmve ZvwiL 2011 †deª“: 3 †deª“: 8 †deª“: 12

ZvwiL 2011 †deª“: 5 †deª“: 22

weeiY

Rv: c„:

µq wnmve ewn: †diZ bM`vb wnmve

weeiY

†WweU UvKv

wnmv‡ei †KvW bs........... †µwWU UvKv

2,000 10,000

DØ„Ë / †Ri †WweU †µwWU 30,000 28,000 18,000

weµq wnmve

wnmv‡ei †KvW bs...........

30,000

Rv: c„:

†WweU UvKv

bM`vb wnmve e¨vsK wnmve

†µwWU UvKv 25,000 8,000

e¨vsK wnmve ZvwiL 2011 †deª“: 18 †deª“: 22 †deª“: 25

weeiY bM`vb wnmve weµq wnmve µq wnmve

Rv: c„:

DØ„Ë / †Ri †WweU †µwWU 30,000 36,000

†WweU UvKv

DØ„Ë / †Ri †WweU †µwWU 25,000 33,000

wnmv‡ei †KvW bs.............. †µwWU UvKv

15,000 8,000 6,000

DØ„Ë / †Ri †WweU †µwWU 15,000 23,000 17,000

wnmveweÁvb

84

ZvwiL 2011 †deª“: 8

ZvwiL 2011 †deª“: 28

weeiY

ewnt†diZ wnmve Rv: †WweU c„: UvKv

wewea cvIbv`vi wn:

weeiY

†µwWU UvKv

wnmv‡ei †KvW bs...............

DØ„Ë / †Ri †WweU †µwWU

2,000

Rv: c„:

bM`vb wnmve

†eZb wnmve †WweU UvKv 5,000

†µwWU UvKv

2,000 wnmv‡ei †KvW bs.................

DØ„Ë / †Ri †WweU †µwWU 5,000

KvR: i“gvbv Av³v‡ii e¨emv‡qi wb‡gœv³ †jb‡`bmg~n LwZqv‡b wjwce× Ki Ges DØ„Ë wbY©q Ki : 2011 AvM÷

1

evKx‡Z cY¨ weµq 15,000 UvKv|

AvM÷

2

FY MÖnY 30,000 UvKv|

AvM÷

6

e¨vs‡K Rgv `vb 10,000 UvKv|

AvM÷

8

cY¨ †diZ cvIqv †Mj 2,000 UvKv|

AvM÷

12

†`bv`vi n‡Z cÖvwß 6,000 UvKv|

AvM÷

15

e¨vsK n‡Z e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 1,000 UvKv|

AvM÷

20

cY¨ µq K‡i †PK cÖ`vb 4,000 UvKv|

AvM÷ 25 weµq 12,000 UvKv| `yÕwU `‡j fvM n‡q, GK`j ‘T’ QK Ges Aci `j ÔPjgvb †Ri QKÕ AbymiY Ki| ‘T’ Q‡Ki mwnZ Pjgvb †Ri Q‡Ki DØ„‡Ëi wgjKiY Ki|

mvaviY LwZqvb (General Ledger) : bM`vb wnmve, g~jab wnmve, µq wnmve, weµq wnmve, AvmevecÎ wnmve, †`bv`vi wnmve, cvIbv`vi wnmve cÖf„wZ mvaviY LwZqvb| cÖwZôv‡b GKvwaK †`bv`vi I cvIbv`vi we`¨gvb| mvaviY LwZqv‡bi ga¨ n‡Z ïaygvÎ †`bv`vi I cvIbv`vi wnmveØq‡K g~j wnmve (Control Accounts) bv‡g AwfwnZ Kiv nq ; KviY †`bv`vi I cvIbv`vi Dfq wnmve ‡`bv`vie„›` I cvIbv`vie„‡›`i mgwó|

mnKvix LwZqvb (Subsidiary Ledger) : mvaviY LwZqv‡bi evB‡i cÖwZwU †`bv`vi I cÖwZwU cvIbv`v‡ii Rb¨ ¯^Zš¿ LwZqvb ‰Zwi Kiv nq, hv‡Z K‡i wbw`©ófv‡e †Kvb †`bv`vi n‡Z KZ UvKv cvIbv Ges †Kvb cvIbv`v‡ii wbKU KZ UvKv †`bv i‡q‡Q mn‡R Rvbv hvq| cÖwZwU †`bv`vi I cvIbv`v‡ii Rb¨ cÖ¯‘ZK…Z LwZqvb‡K mnKvix LwZqvb ejv nq|

85

LwZqvb

g~j LwZqvb (Control Ledger)

†`bv`vi wnmve

cvIbv`vi wnmve

mnKvix LwZqvb K

L

M

(Subsidiary Ledger)

N

A

Av

B

C

mvaviY I mnKvix LwZqvb m¤úK©

we‡kl Rv‡e`v I mswk−ó LwZqvb cÖ¯‘Z µq Rv‡e`v I mswk−ó LwZqvb ÔRv‡e`vÕ Aa¨v‡q µq Rv‡e`v m¤ú‡K© Avgiv aviYv jvf K‡iwQ| GLv‡b µq Rv‡e`vi Z_¨ mvaviY I mnKvix LwZqv‡b wjwce×KiY cÖYvjx cÖ`k©b Kiv n‡jvÑ ggZvR G›UvicÖvBRÑGi µq Rv‡e`v ZvwiL †µwWU wnmveLvZ kZ© Pvjvb m~Î µq wnmve †WweU b¤^i cvIbv`vi wnmve †µwWU 2011 Ryb 3 ivwRe †óvim 2/10, bxU 30 173 17,600 3 Ryb 10 ivwL †UªWvm© bxU 20 174 12,300 3 Ryb 25 nvq`vi G›UvicÖvBR 3/5, bxU 15 175 10,500 3 40,400

ZvwiL 2011 Ryb 30

ZvwiL 2011 Ryb 30

weeiY

cvIbv`vi wnmve

weeiY

µq wnmve

mvaviY LwZqvb µq wnmve Rv: †WweU c„: UvKv

†µwWU UvKv

40,400 cvIbv`vi wnmve Rv: †WweU c„: UvKv

wnmv‡ei †KvW bs.......

DØ„Ë / †Ri †WweU †µwWU 40,400

†µwWU UvKv 40,400

wnmv‡ei †KvW bs.......

DØ„Ë / †Ri †WweU †µwWU 40,400

wnmveweÁvb

86

ggZvR G›UvicÖvBRÑGi µq Rv‡e`v ZvwiL

†µwWU wnmveLvZ

2011 Ryb 3 Ryb 9 Ryb 25

ivwRe †óvim ivwL †UªWvm© nvq`vi G›UvicÖvBR

kZ©

Pvjvb b¤^i

m~Î

µq wnmve †WweU cvIbv`vi wnmve †µwWU

2/10, bxU 30 bxU 20 3/5, bxU 15

173 174 175

3 3 3

17,600 12,300 10,500 40,400

mnKvix LwZqvb ivwRe †÷vim ZvwiL 2011 Ryb 3

weeiY

Rv: c„:

†WweU UvKv

µq wnmve

†µwWU UvKv 17,600

wnmv‡ei †KvW bs.............

DØ„Ë / †Ri †WweU †µwWU

17,600

ivwL †UªWvm© ZvwiL 2011 Ryb 9

weeiY

Rv: c„:

†WweU UvKv

µq wnmve

†µwWU UvKv 12,300

wnmv‡ei †KvW bs.............

DØ„Ë / †Ri †WweU †µwWU

12,300

nvq`vi G›UvicÖvBR ZvwiL 2011 Ryb 25

weeiY

µq wnmve

Rv: c„:

†WweU UvKv

†µwWU UvKv 10,500

wnmv‡ei †KvW bs............

DØ„Ë / †Ri †WweU †µwWU

10,500

we‡kl Rv‡e`v n‡Z cÖwZw`b mnKvix LwZqv‡b †cvw÷s †`qv nq Ges mvaviY LwZqv‡b mßvnv‡š—/gvmv‡š— †cvw÷s †`qv nq|

87

LwZqvb

weµq Rv‡e`v I mswk−ó LwZqvb

ZvwiL

†WweU wnmveLvZ

kvnRvnvb GÛ mÝ Gi weµq Rv‡e`v Pvjvb m~Î b¤^i

2011 AvM÷ 3 KvRj G›UvicÖvBR AvM÷10 gwbKv †UªWvm© AvM÷25 wegj eªv`vm©

335 336 337

µq wnmve †WweU cvIbv`vi wnmve †µwWU

3 3 3

25,560 17,240 13,300 56,000

mvaviY LwZqvb weµq wnmve ZvwiL 2011 AvM÷ 31

weeiY

Rv: c„:

†WweU UvKv

wewea †`bv`vi wn:

†µwWU UvKv

wnmv‡ei †KvW bs.........

DØ„Ë / †Ri †WweU †µwWU

56,000

56,000

wewea †`bv`vi wnmve ZvwiL 2011 AvM÷ 31

weeiY

weµq wnmve

Rv: c„:

†WweU UvKv 56,000

†µwWU UvKv

wnmv‡ei †KvW bs........

DØ„Ë / †Ri †WweU †µwWU 56,000

wnmveweÁvb

88

ZvwiL

kvnRvnvb GÛ mÝ Gi weµq Rv‡e`v †WweU wnmveLvZ Pvjvb m~Î b¤^i

2011 AvM÷ 3 KvRj G›UvicÖvBR AvM÷ 10 gwbKv †UªWvm© AvM÷ 25 wegj eªv`vm©

335 336 337

µq wnmve cvIbv`vi wnmve

3 3 3

†WweU †µwWU

25,560 17,240 13,300 56,000

mnKvix LwZqvb KvRj G›UvicÖvBR ZvwiL 2011 AvM÷ 3

weeiY

Rv: c„:

weµq wnmve

†WweU UvKv

†µwWU UvKv

25,460

wnmv‡ei †KvW bs.........

DØ„Ë / †Ri †WweU †µwWU

25,460

gwbKv †UªWvm© ZvwiL 2011 AvM÷ 10

weeiY

Rv: c„:

weµq wnmve

†WweU UvKv

†µwWU UvKv

17,240

wnmv‡ei †KvW bs...........

DØ„Ë / †Ri †WweU †µwWU

17,240

wegj eªv`vm© ZvwiL 2011 AvM÷ 25

weeiY

weµq wnmve

Rv: c„:

†WweU UvKv 13,300

†µwWU UvKv

wnmv‡ei †KvW bs........

DØ„Ë / †Ri †WweU †µwWU

13,300

89

LwZqvb

µq †diZ Rv‡e`v I mswk−ó LwZqvb eKkx B‡jKwUªK †÷vi-Gi µq †diZ Rv‡e`v ZvwiL †WweU wnmveLvZ Pvjvb m~Î µq wnmve †WweU 2012 b¤^i cvIbv`vi wnmve †µwWU 3 Rvby 3 mvB` GÛ eªv`vm© 57 13,910 3 Rvby 12 ev°vi GÛ mÝ 58 17,240 3 Rvby 23 evey G›UvicÖvBR 59 7,450 38,600

mvaviY LwZqvb µq †diZ wnmve ZvwiL 2012 Rvby 31

weeiY

Rv: c„:

†WweU UvKv

wewea cvIbv`vi wnmve

†µwWU UvKv 38,600

wewea cvIbv`vi wnmve ZvwiL 2012 Rvby 31

wnmv‡ei †KvW bs............

DØ„Ë / †Ri †WweU †µwWU

weeiY

Rv: c„:

µq †diZ wnmve

†WweU UvKv

†µwWU UvKv

38,600

38,600 wnmv‡ei †KvW bs............

DØ„Ë / †Ri †WweU †µwWU

38,600

mnKvix LwZqvb mvC` GÛ eªv`vm© ZvwiL 2012 Rvby 3

weeiY

Rv: c„:

µq †diZ wnmve

†WweU UvKv

†µwWU UvKv

13,910

wnmv‡ei †KvW bs............

DØ„Ë / †Ri †WweU †µwWU 13,910

ev°vi GÛ mÝ ZvwiL 2012

weeiY

Rv: c„:

†WweU UvKv

†µwWU UvKv

wnmv‡ei †KvW bs............

DØ„Ë / †Ri †WweU †µwWU

Rvby 12 µq †diZ wnmve ZvwiL 2012 Rvby 23

weeiY µq †diZ wnmve

17,240 Rv: c„:

evey G›UvicÖvBR †WweU UvKv 7,450

17,240 †µwWU UvKv

DØ„Ë / †Ri †WweU †µwWU 7,450

wnmveweÁvb

90

weµq †diZ Rv‡e`v I mswk−ó LwZqvb ZvwiL 2012 †g 2 †g 15 †g 27

Avjg †UªWv‡m©i weµq †diZ Rv‡e`v †µwWU wnmve LvZ †µwWU †bvU m~Î weµq †diZ wnmve †WweU b¤^i wewea ‡`bv`vi wnmve †µwWU 3 iv‡k` GÛ †Kvs 123 10,350 3 cvi‡fR †÷vim 124 8,650 3 i“bv G›UvicÖvBR 125 4,500 23,500

mvaviY LwZqvb weµq †diZ wnmve ZvwiL 2012 †g 31

weeiY

Rv: c„:

wewea †`bv`vi wnmve

†WweU UvKv 23,500

wewea †`bv`vi wnmve ZvwiL 2012 †g 31

weeiY

Rv: c„:

†WweU UvKv

weµq †diZ wnmve

†µwWU UvKv

wnmv‡ei †KvW bs............

DØ„Ë / †Ri †WweU †µwWU 23,500

wnmv‡ei †KvW bs............ †µwWU DØ„Ë / †Ri UvKv †WweU †µwWU 23,500 23,500

mnKvix LwZqvb iv‡k` GÛ †Kvs ZvwiL 2012 †g 2

weeiY

Rv: c„:

†WweU UvKv

weµq †diZ wnmve

†µwWU UvKv

†g 15

weeiY

†WweU

10,350

cvi‡fR †÷vim& ZvwiL 2012

wnmv‡ei †KvW bs............

DØ„Ë / †Ri

Rv: c„:

†WweU UvKv

weµq †diZ wnmve

†µwWU UvKv 8,650

†µwWU 10,350

wnmv‡ei †KvW bs............

DØ„Ë / †Ri

†WweU

†µwWU 8,650

i“bv G›UvicÖvBR ZvwiL 2012 †g 27

weeiY weµq †diZ wnmve

Rv: c„:

†WweU UvKv

wnmv‡ei †KvW bs............ †µwWU DØ„Ë / †Ri UvKv †WweU †µwWU 4,500 4,500

91

LwZqvb

LwZqvb DØ„Ë Øviv MvwYwZK ï×Zv hvPvB cÖwZwU †jb‡`‡bi Rb¨ mgcwigvY UvKv †WweU I †µwWU †cvw÷s cÖ`vb Kiv nq| LwZqv‡bi †WweU e¨v‡j‡Ýi mgwó Ges †µwWU e¨v‡j‡Ýi mgwó mgvb nIqv wnmv‡ei MvwYwZK ï×Zv wb‡`©k K‡i| Rbve ivwKe 2011 mv‡ji RyjvB gv‡m bM` 30,000 UvKv I 15,000 UvKvi cY¨ wb‡q e¨emvq ïi“ Ki‡jb| Ab¨vb¨ †jb‡`b wQjÑ RyjvB 2 bM‡` cY¨ weµq 20,000 UvKv| RyjvB 3 AvmevecÎ µq 5,000 UvKv| RyjvB 5 e¨vs‡K Rgv `vb 3,000 UvKv| RyjvB 10 cY¨ µq 7,000 UvKv| RyjvB 15 D‡Ëvjb 1,000 UvKv| RyjvB 20 Kg©Pvix‡`i †eZb eve` †PK cÖ`vb 2,000 UvKv| wnmv‡ei ZvwjKv: 1. bM`vb wnmve 5. AvmevecÎ wnmve 2. µq wnmve 6. e¨vsK wnmve 3. g~jab wnmve 7. D‡Ëvjb wnmve 4. weµq wnmve 8. †eZb wnmve

ZvwiL 2012 RyjvB 1 RyjvB 2 RyjvB 3 RyjvB 5 RyjvB 10 RyjvB 15 ZvwiL 2012 RyjvB 1 RyjvB 10 ZvwiL 2012 RyjvB 1

weeiY

mvaviY LwZqvb bM`vb wnmve †WweU UvKv 30,000 20,000

Rv: c„:

g~jab wnmve weµq wnmve AvmevecÎ wnmve e¨vsK wnmve µq wnmve D‡Ëvjb wnmve weeiY

µq wnmve †WweU UvKv

Rv: c„:

g~jab wnmve bM`vb wnmve weeiY bM`vb wnmve µq wnmve

Rv: c„:

†µwWU UvKv

5,000 3,000 7,000 1,000

wnmv‡ei †KvW bs.............

DØ„Ë / †Ri †WweU †µwWU 30,000 50,000 45,000 42,000 35,000 34,000

15,000 7,000

wnmv‡ei †KvW bs............

DØ„Ë / †Ri †WweU †µwWU 15,000 22,000

g~jab wnmve †WweU UvKv

wnmv‡ei †KvW bs............

DØ„Ë / †Ri †WweU †µwWU

†µwWU UvKv

†µwWU UvKv 30,000 15,000

45,000

wnmveweÁvb

92

ZvwiL 2012 RyjvB 2 ZvwiL 2012 RyjvB 3 ZvwiL 2012 RyjvB 15 ZvwiL 2012 RyjvB 5 RyjvB 20 ZvwiL 2012 RyjvB 20

weeiY

Rv: c„:

weµq wnmve †WweU UvKv

bM`vb wnmve weeiY

Rv: c„:

bM`vb wnmve weeiY

weeiY

Rv: c„:

Rv: c„:

e¨vsK wnmve †WweU UvKv 3,000

Rv: c„:

†eZb wnmve ‡WweU UvKv 2,000

bM`vb wnmve †eZb wnmve weeiY e¨vsK wnmve

AvmevecÎ wnmve †WweU †µwWU UvKv UvKv 5,000 D‡Ëvjb wnmve †WweU UvKv 1,000

bM`vb wnmve

†µwWU UvKv 20,000

†µwWU UvKv

wnmv‡ei †KvW bs.............

DØ„Ë / †Ri †WweU †µwWU 20,000 wnmv‡ei †KvW bs.............

DØ„Ë / †Ri †WweU †µwWU 5,000 wnmv‡ei †KvW bs.............

DØ„Ë / †Ri †WweU †µwWU 1,000

wnmv‡ei †KvW bs.............. †µwWU DØ„Ë / †Ri UvKv †WweU †µwWU 3,000 2,000 1,000 ‡µwWU UvKv

wnmv‡ei †KvW bs...........

DØ„Ë / †Ri †WweU †µwWU 2,000

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L) ii M) i I ii

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N) i I iii

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wnmveweÁvb

94

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95

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GB Aa¨vq †k‡l AvgivÑ • • • • • • • •

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bM`vb eB

97

bM`vb eB-Gi aviYv : e¨emv cÖwZôv‡b AmsL¨ †jb‡`b wbqwgZ msNwUZ nq| †jb‡`bmg~n‡K Avgiv wbw`©ó GKwU gvb`‡Ûi wfwˇZ `yB fv‡M fvM Ki‡Z cvwi| gvb`ÛwU nj bM` A_©| †jb‡`‡bi mwnZ bM` A‡_©i m¤ú„³Zv _vKv Ges bv _vKv| †h mKj †jb‡`‡bi Øviv bM` A‡_© cÖvwß I cÖ`vb N‡U| H †jb‡`bmg~n‡K GKwÎZ K‡i †h eB cÖ¯‘Z Kiv nq ZvB bM`vb eB| bM`vb eB cÖv_wgK wnmv‡ei eB, Rv‡e`vi GKwU Ab¨Zg kvLv|

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wnmveweÁvb

98

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GKNiv bM`vb eB‡qi bgybv QK †WweU ZvwiL

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bM`vb eB Ryb Ryb Ryb Ryb Ryb Ryb Ryb

99

6 10 15 20 22 25 30

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wnmveweÁvb

100

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wecixZ `vwLjv ‡h mKj †jb‡`‡bi d‡j bM`vb wnmve I e¨vsK wnmve `y‡UvB GKmv‡_ cÖfvweZ nq H mKj †jb‡`b mg~n‡K wecixZ `vwLjv (Contra Entry) bv‡g AwfwnZ Kiv nq| bM`vb I e¨vsK DfqB m¤ú` †kªwYi wnmve| ZvB wbw`©ó †jb‡`‡bi Øviv GKwU wnmve †WweU n‡j Aci wnmve †µwWU n‡e| Dfq w`‡K †cvw÷s Gi ci L:c„: Kjv‡g ÔwmÕ ev ‘C’ ev ÔKÕ wj‡L w`‡Z n‡e| KvR: bM`vb wnmve I e¨vsK wnmve ‡hŠ_fv‡e †Kvb †Kvb †jb‡`‡bi Øviv cÖfvweZ nq Zv D‡j−L Ki|

bM` A_© e¨vs‡K Rgv `vb †WweU ZvwiL

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bM`vb wnmve

e¨vsK UvKv 9

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e¨vsK wnmve

bM` UvKv 9

e¨emv‡qi cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb †WweU ZvwiL

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L: c„: C

e¨vsK wnmve

bM` UvKv 9

e¨vsK UvKv

†µwWU e¨vsK UvKv

ZvwiL

cÖ`vb

fv: bs

bM`vb wnmve

L: c„: C

bM` UvKv

e¨vsK UvKv 9

RgvK…Z †PK cÖZ¨vL¨vb †WweU ZvwiL

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L: c„:

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cÖ`vb mswk−ó c¶

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L: c„:

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bM`vb eB

101

Bmy¨K…Z / cÖ`Ë †PK cÖZ¨vL¨vb †WweU ZvwiL

†µwWU cÖvwß

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L: c„:

bM` UvKv

e¨vsK UvKv 9

ZvwiL

cÖ`vb

fv: bs

L: c„:

bM` UvKv

bM` UvKv 9

e¨vsK UvKv

ZvwiL

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fv: bs

L: c„:

bM` UvKv 9

mswk−ó c¶

e¨vsK UvKv

cÖvß †PK Z…Zxq c¶‡K n¯Ívš—i †WweU ZvwiL

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L: c„:

mswk−ó c¶ Dfq w`‡K bM` Kjv‡g †cvw÷s n‡e|

mswk−ó c¶

e¨vsK UvKv

mvaviYZ G RvZxq †jb‡`b N‡Ubv| KviY GK c¶ †_‡K hLb †PK cvIqv hvq Zv e¨emv cÖwZôv‡bi bv‡g `vMKvUv _v‡K| d‡j Zv Ab¨ KvD‡K n¯Ívš—i Kiv m¤¢e nq bv| Z‡e evn‡Ki/bM` †PK cvIqv ‡M‡j Aby‡gv`‡bi gva¨‡g Zv Ab¨ c¶‡K n¯ÍvšÍi Kiv m¤¢e|

e¨vsK my` gÄyi †WweU ZvwiL

†µwWU cÖvwß

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L: c„:

bM` UvKv

cÖvß e¨vsK my` wn:

e¨vsK UvKv

ZvwiL

cÖ`vb

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L: c„:

bM` UvKv

e¨vsK UvKv

9

e¨vsK KZ©„K avh©K…Z my` I PvR© †WweU ZvwiL

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L: c„:

bM` UvKv

e¨vsK UvKv

ZvwiL

cÖ`vb cÖ`Ë e¨vsK my` wn: e¨vsK PvR© wn:

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bM` UvKv

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`yB Niv bM`vb eB cÖ¯‘Z Zcb †PŠa~ixi cÖwZôv‡b 2011 mv‡ji b‡f¤^i gv‡mi †jb‡`b mg~n wQjÑ b‡f¤^i 1 bM` DØ„Ë 5,000 UvKv Ges e¨vsK Rgvi †WweU DØ„Ë 3,000 UvKv| b‡f¤^i 2 cY¨ µq eve` †PK cÖ`vb 2,000 UvKv| b‡f¤^i 4 ‡`bv`vi n‡Z †PK cÖvwß 6,000 UvKv| b‡f¤^i 6 Awd‡mi Rb¨ AvB.wc.Gm µq 5,000 UvKv| b‡f¤^i 8 cyivZb AvmevecÎ weµq 9,000 UvKv| b‡f¤^i 12 ivwR‡ei wbKU n‡Z weµq eve` †PK cÖvwß 7,000 UvKv, hv m‡½ m‡½ e¨vs‡K Rgv `vb b‡f¤^i 15 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 2,000 UvKv| b‡f¤^i 20 e¨vsK n‡Z D‡Ëvjb 5,000 UvKv| b‡f¤^i 23 ‡gnRvwe‡bi wbKU n‡Z †PK cÖvwß 3,000 UvKv, hv Av‡bvqvi‡K †`bv eve` n¯ÍvšÍi Kiv n‡jv|

wnmveweÁvb

102 b‡f¤^i 28 e¨vsK my` gÄyi Kij 300 UvKv| b‡f¤^i 30 e¨vsK PvR© avh© Kij 200 UvKv| †jb‡`bmg~‡ni wfwˇZ `yBNiv bM`vb eB cÖ¯‘Z Ki|

mgvavb : Zcb †PŠa~ixi `yBNiv bM`vb eB †WweU

†µwWU

ZvwiL 2011

cÖvwß

b‡f: 1

e¨v‡jÝ we/wW

b‡f: 4

†`bv`vi wnmve

b‡f: 8

AvmevecÎ wn:

i: bs

L: c„:

bM` UvKv 5,000 9,000

e¨vsK UvKv

ZvwiL 2011

cÖ`vb

3,000 b‡f:2

µq wnmve

6,000 b‡f:6

Awdm miÄvg

2,000

7000 b‡f:15

D‡Ëvjb wn:

5,000

b‡f:23 †gnRvweb wn:

(K)

e¨vsK UvKv

5,000

2,000

5,000

b‡f:23

Av‡bvqvi wn:

3,000

300 b‡f:30

e¨vsK PvR© wn:

14,000

7,100

16,300 b‡f:30

e¨v‡jÝ wm/wW

22,000

16,300

22,000 e¨v‡jÝ we/wW

bM` UvKv

bM`vb wn:

b‡f:28 e¨vsK my` wn: wW‡m:1

L: c„:

b‡f:20

b‡f:12 weµq wnmve b‡f:20 e¨vsK wnmve

fv: bs

7,100

3,000 200

(K)

(K)

14,000

KvR : bvwM©m Av³vi GKRb LyPiv c‡Y¨i e¨emvqx| wb‡gœv³ †jb‡`bmg~n 2011 mv‡ji b‡f¤^i gv‡miÑ b‡f¤^i 1 nv‡Z bM` I e¨vs‡K Rgv h_vµ‡g 7,000 UvKv I 5,000 UvKv| b‡f¤^i 2 cY¨ µq eve` †PK cÖ`vb 4,000 UvKv| b‡f¤^i 4 ‡PK gvidZ cY¨ weµq 6,000 UvKv| †PKwU m‡½ m‡½ e¨vs‡K Rgv `vb| b‡f¤^i 7 e¨vsK n‡Z D‡Ëvjb 3,000 UvKv| b‡f¤^i 10 cÖvc¨ we‡ji A_© e¨vsK KZ©„K Av`vq 2,000 UvKv| b‡f¤^i 13 mvC‡`i wbKU n‡Z cvIbv eve` †PK cÖvwß 8,000 UvKv| b‡f¤^i 20 AvmevecÎ µq eve` bM` 3,000 Ges 2,000 UvKvi †PK cÖ`vb| b‡f¤^i 26 gvwjK KZ©„K D‡Ëvjb 1,500 UvKv| b‡f¤^i 30 e¨vsK my` gÄyi Kij 500 UvKv| †jb‡`b mg~n `yB Niv bM`vb eB‡Z wjwce× Ki Ges gv‡mi †kl Zvwi‡Li bM` DØ„Ë I e¨vsK Rgvi cwigvY wbY©q Ki|

wZbNiv bM`vb eB bM` A_© I e¨vsK msµvš— †jb‡`‡bi cvkvcvwk †`bv-cvIbv wb®úwË Kvwjb evÆv mnKv‡i wZbNiv bM`vb eB cÖ¯‘Z Kiv nq| wZbNiv bM`vb eB cÖ¯‘‡Zi Øviv bM` DØ„Ë, e¨vsK DØ„Ë, †gvU cÖ`Ë evÆv Ges †gvU cÖvß evÆvi cwigvY Rvbv hvq| av‡i weµxZ c‡b¨i A_© `ª“Z Av`v‡qi Rb¨ we‡µZv †µZv‡K GB evÆv w`‡q _v‡K| G evÆv‡K bM` evÆv e‡j| cÖvß evÆv †µZvi Rb¨ Avq, cÖ`Ë evÆv we‡µZvi Rb¨ LiP|

bM`vb eB

103

wZbNiv bM`vb eB Gi bgyybv QK †WweU ZvwiL

†µwWU cÖvwß

i: bs

L: c„:

cÖ`Ë evÆv

bM` UvKv

e¨vsK UvKv

ZvwiL

cÖ`vb

fv: bs

L: c„:

cÖvß evÆv

bM` UvKv

e¨vsK UvKv

wZbNiv bM`vb eB‡qi Q‡K †WweU I †µwWU Dfq w`‡K mvZwU K‡i †gvU †PŠÏwU Kjvg i‡q‡Q| bM` I e¨vsK Kjvg `yBNiv bM`vb eB‡qi Abyi~c wjwce× I DØ„Ë wbY©q Ki‡Z nq| Dfq w`‡Ki evÆv Kjv‡gi †gvU ‡hvMdj c„_K c„_K wjLv nq, cv_©K¨ wbY©q Kiv nq bv| µq I weµq Kvjxb evÆv A_©vr Kvievwi evÆv †Kvbµ‡gB wjwce× n‡e bv|

wZbNiv bM`vb eB cÖ¯‘Z †mwjbv Av³v‡ii e¨emv‡qi 2012 mv‡ji gvP© gv‡mi †jb‡`bmg~n wbgœi~c: gvP© 1 bM` DØ„Ë 18,000 ; e¨vsK RgvwZwi³ 3,000 UvKv| gvP© 3 e¨vs‡K Rgv`vb 5,000 UvKv| gvP© 6 mv‡q‡gi KvQ †_‡K 7,000 UvKv cvIbvi c~Y© wb®úwˇZ 6,800 UvKv cÖvwß| gvP© 10 mywgi †`bv eve` 3,400 UvKvi †PK cÖ`vb I evÆv cÖvwß 100 UvKv| gvP© 14 e¨w³MZ cÖ‡qvR‡b bM` D‡Ëvjb 500 UvKv| gvP© 16 cY¨ weµq 12,000 UvKv| gvP© 18 8,000 UvKv g~‡j¨i cY¨ 5% evÆvq µq| gvP© 20 cÖ‡`q we‡ji A_© e¨vsK KZ©„K cwi‡kva 2,000 UvKv| gvP© 24 500 UvKv evÆv gÄyi K‡i Avwi‡di wbKU n‡Z 6,500 UvKvi †PK cÖvwß| gvP© 30 e¨vsK my` avh© Ki 400 UvKv| Dc‡iv³ Z‡_¨i wfwˇZ wZbNiv bM`vb eB cÖ¯‘Z Ki|

104

mgvavb : †mwjbv Av³v‡ii wZbNiv bM`vb eB †WweU ZvwiL 2012 gvP© 1 ,, 3 ,, 6 ,, 16 ,, 24

†µwWU cÖvwß

e¨v‡jÝ we/wW bM`vb wnmve mv‡qg wnmve weµq wnmve Avwid wnmve

i: bs

L: c„:

cÖ`Ë evÆv

18,000 K 200

e¨vsK UvKv

ZvwiL

2012 gvP© 1 5,000 ,, 3 ,, 10 ,, 14 6,500 ,, 18 ,, 20 ,, 30 ,, 31

36,800

11,500

23,700

2,700

cÖ`vb

e¨v‡jÝ we/wW e¨vsK wnmve mywg wnmve D‡Ëvjb wnmve µq wnmve cÖ‡`q wej wn: e¨vsK my` wn: e¨v‡jÝ wm/wW

fv: bs

L: c„:

cÖvß evÆv

bM` UvKv

e¨vsK UvKv 3,000

K

5,000 100

3,400 500 7,600

100

23,700

2,000 400 2,700

36,800

11,500

wnmveweÁvb

e¨v‡jÝ we/wW

6,800 12,000

500

700

GwcÖj 1

bM` UvKv

bM`vb eB

105

KvR : AY©e †UªWv‡m©i 2011 mv‡ji RyjvB gv‡mi wbgœwjwLZ †jb‡`bmg~n wZbNiv bM`vb eB‡Z wjwce× Ki RyjvB 1 bM` Znwej 4,000 UvKv| e¨vsK Rgv 5,000 UvKv| RyjvB 4 e¨vsK n‡Z D‡Ëvjb 3,000 UvKv| RyjvB 5 iZb †÷vim n‡Z †PK cÖvwß 2,800 UvKv Ges evÆv cÖ`vb 200 UvKv| RyjvB 7 ZvRyj Bmjv‡gi wbKU n‡Z 10% evÆvq 6,000 UvKvi cY¨ bM‡` µq| RyjvB 12 5% evÆvq 4,000 UvKv †`bvi c~Y© wb®úwË Kiv n‡jv| RyjvB 15 cY¨ weµq n‡Z 8,000 UvKvi †PK cÖvwß, hv m‡½ m‡½ e¨vs‡K Rgv `vb| RyjvB 20 7,500 UvKv cvIbvi c~Y© wb®úwˇZ †mwjbvi wbKU n‡Z 7,200 UvKv cÖvwß| RyjvB 28 ‡eZb bM‡` 2,000 Ges †P‡K 1,000 UvKv cwi‡kva| RyjvB 30 Dc fvovwUqvi wbKU n‡Z cÖvwß 2,000 UvKv|

bM` cÖvwß Rv‡e`v e¨emv‡qi †h mKj †jb‡`‡bi d‡j Avw_©K cÖvwß N‡U, H mKj †jb‡`b bM` cÖvwß Rv‡e`vq wjwce× Kiv nq| bM` cÖvwß Rv‡e`vi QKwU Ggbfv‡e ˆZwi Kiv nq hv‡Z cÖwZwU bM` cÖvwß LvZ mn‡R †evSv hvq| bM` cÖvwß Rv‡e`v ZvwiL

†µwWU wnmve LvZ

ZvwiL †µwWU wnmve LvZ †WweU : 1. bM`vb 2. evÆv

m~Î

bM`vb †WweU

evÆv †WweU

weµq †µwWU

†`bv`vi †µwWU

Ab¨vb¨ wnmve †µwWU

: bM` cÖvwß †h Zvwi‡L NU‡e, †mB ZvwiL †jLv n‡e| : †`bv`vi n‡Z hLb cvIbv Av`vq n‡e, ZLb †`bv`v‡ii bvg Ges hLb AwbqwgZ Drm n‡Z A_© cÖvwß NU‡e ZLb H Lv‡Zi bvg †jLv n‡e| : GB Kjv‡g hZ UvKv bM` cÖvwß NU‡e, Zv †jLv n‡e| : †`bv`vi n‡Z cvIbv Av`v‡qi mgq evÆv cÖ`vb Kiv n‡j, evÆvi cwigvb GB Kjv‡g †jLv n‡e|

†µwWU : 1. weµq 2. †`bv`vi

: bM‡` cY¨ weµq n‡j, weµ‡qi cÖK…Z cwigvb GB Kjv‡g †jLv n‡e| : †`bv`vi n‡Z hZUvKv cvIbv Av`vq Ges evÆv cÖ`vb n‡q‡Q, `yÕ‡Uvi mgwó GB Kjv‡g em‡e| 3. Ab¨vb¨ wnmve : bM‡` cY¨ weµq I †`bv`vi n‡Z cÖvwß e¨wZZ hveZxq Ab¨vb¨ Lv‡Z cÖvwß GB Kjv‡g wjwce× Kiv nq|

bM` cÖvwß Rv‡e`v cÖ¯‘Z : Rbve kvnRvnvbÑGi e¨emv‡q 2011 mv‡ji †g gv‡m wb‡gœv³ bM` cÖvwßmg~n N‡U‡QÑ †g 3 bM` weµq 10,000 UvKv| †g 5 kwd‡Ki wbKU n‡Z cÖvwß 3,000 UvKv| †g 10 AwZwi³ g~jab Avbqb 5,000 UvKv|

wnmveweÁvb

106 †g 15 Rvgv‡bi wbKU 4,000 UvKv cvIbvi c~Y© wb®úwˇZ 3,800 UvKv cÖvwß| †g 20 cyivZb AvmevecÎ weµq 1,000 UvKv|

kvnRvnv‡bi bM` cÖvwß Rv‡e`v ZvwiL 2011 †g 3 †g 5 †g 10 †g 15 †g 20

†µwWU wnmve LvZ

m~Î

weµq kwdK g~jab Rvgvb AvmevecÎ

bM`vb †WweU 10,000 3,000 5,000 3,800 1,000 22,800

evÆv †WweU

weµq †µwWU 10,000

†`bv`vi †µwWU

Ab¨vb¨ wnmve †µwWU

3,000 5,000 200 200

4,000 10,000

7,000

1,000 6,000

bM` cÖvwß Rv‡e`vwU j¶ Ki‡j †`Lv hvq, †gvU †WweU UvKv (2,800+200)=23,000 Ges †gvU †µwWU UvKv (10,000+7,000+6,000)=23,000 UvKv| GB `yÕwUi mgwó me©`v mgvb n‡Z n‡e|

bM` cÖ`vb Rv‡e`v (Cash Payment Journal) ‡jb‡`‡bi Øviv bM` A_© cÖ`vb Kiv n‡j bM` cÖ`vb Rv‡e`vq wjwce× Kiv nq|

bM` cÖ`vb Rv‡e`v (bgybv QK) †PK ZvwiL b¤^i

†WweU wnmve LvZ

m~Î

µq †WweU

cvIbv`vi †WweU

Ab¨vb¨ wnmve †WweU

cÖvß evÆv †µwWU

bM` †µwWU

ZvwiL : †jb‡`b msMwVZ nIqvi ZvwiL †jLv nq| †PK b¤^i : †P‡Ki gva¨‡g cwi‡kva Kiv n‡j †PK b¤^i GB Kjv‡g †jLv nq| †WweU wnmve LvZ: cvIbv`vi‡K cwi‡kva Kiv n‡j Zvi bvg Ges Ab¨vb¨ Lv‡Z cwi‡kv‡ai †¶‡Î mswkøó wnmve Lv‡Zi bvg †jLv nq| †WweU: 1. µq : bM‡` cY¨ µq GB Kjv‡g †jLv nq 2. cvIbv`vi: cvIbv`vi‡K cwi‡kva Kiv Ges cvIbv`vi †_‡K cÖvß evÆv, GB `yÕ‡Uvi mgwó GB Kjv‡g †jLv nq| 3. Ab¨vb¨ wnmve: bM` cY¨ µq Ges cvIbv`vi‡K cwi‡kva e¨wZZ Ab¨vb¨ †h †Kvb Lv‡Z bM` cÖ`v‡bi †¶‡Î GB Kjv‡g †jLv nq| | †µwWU: 1. cÖvß evÆv: cvIbv`v‡ii †`bv cwi‡kv‡ai mgq †h cwigvb UvKv evÆv cvIqv hvq Zv GB Kjv‡g †jLv nq| 2. bM` : bM‡` cÖ`Ë mKj A_© GB Kjv‡g †jLv nq|

bM` cÖ`vb Rv‡e`v cÖ¯‘Z : Rbve †gŠmywgi 2011 mv‡ji RyjvB gv‡mi bM` cÖ`Ë †jb‡`bmg~n wbgœi~c: RyjvB 2 bM‡` cY¨ µq 5,000 UvKv| RyjvB 5 cvIbv`vi wgjb‡K 68943 bs †PK cÖ`vb 3,000 UvKv|

bM`vb eB RyjvB 8 RyjvB 15 RyjvB 20

107 AvmevecÎ µq 4,000 UvKv| F‡Yi my` cÖ`vb 500 UvKv| i“bv‡K cwi‡kva 2,800 UvKv Ges G †cÖw¶‡Z evÆv cÖvwß 200 UvKv| †gŠmywgi bM` cÖ`vb Rv‡e`v

ZvwiL 2011

†PK b¤^i

RyjvB 2 RyjvB 5 68943 RyjvB 8 RyjvB 15 RyjvB 20

†WweU wnmve LvZ µq wgjb AvmevecÎ F‡Yi my` i“bv

m~Î

µq †WweU

cvIbv`vi †WweU

Ab¨vb¨ wnmve †WweU

cÖvß evÆv †µwWU

5,000 3,000

5,000

3,000 6,000

4,000 500 4,500

200 200

bM` †µwWU 5,000 3,000 4,000 500 2,800 15,300

bM` cÖvwß Rv‡e`vi b¨vq bM‡` cÖ`vb Rv‡e`vqI †gvU †WweU UvKv †gvU †µwWU UvKvi me©`v mgvb n‡e| Dc‡iv³ bM` cÖ`vb Rv‡e`vq †gvU †WweU (4,500+6,000+5,000)=15,500 UvKv Ges †gvU †µwWU (200+15,300)=15,500 UvKv| KvR : †mvnive †UªWv‡m©i 2011 mv‡ji A‡±vei gv‡mi wb‡gœv³ †jb‡`b¸‡jv n‡Z bM` cÖ`vb Rv‡e`v ˆZwi KiÑ A‡±vei 1 bM‡` cY¨ µq 9,000 UvKv| A‡±vei 4 Lvwj` GÛ mÝ †K 6,500 UvKv cwi‡kva| A‡±vei 7 gwbnvwi `ªe¨vw` µq 500 UvKv| A‡±vei 10 iv‡mj‡K 5,300 UvKv cÖ`vb Ges 200 UvKv evÆv cÖvwß| A‡±vei 16 kwd G›UvicÖvBRÑGi KvQ †_‡K bM‡` µq 14,000 UvKv| A‡±vei 20 FY cwi‡kva 8,000 UvKv| A‡±vei 26 Kg©Pvix‡`i †eZb cwi‡kva 4,500 UvKv| A‡±vei 30 gvwjK KZ©„K D‡Ëvjb 2,000 UvKv| A‡±vei 30 Dc fvovwUqvi wbKU n‡Z cÖvwß 2,000 UvKv|

D`vniY-01 Rbve Kvgi“j nvmvb-Gi e¨emv‡qi 2011 mv‡ji †g gv‡mi †jb‡`bmg~n wQjÑ †g 1 bM` DØ„Ë 9,300 UvKv| †g 2 kvwg‡gi wbKU n‡Z cÖvwß 2,000 UvKv| †g 4 e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 3,500 UvKv| †g 6 cyivZb AvmevecÎ †givgZ Kiv nj 1,500 UvKv| †g 10 RvwK‡ii wbKU n‡Z bM‡` µq 4000 UvKv| †g 16 wewb‡qv‡Mi my` cÖvwß 500 UvKv| †g 20 cY¨ weµq 6,000 UvKv| †g 25 †eZb cwi‡kva 3,000 UvKv| †g 28 cÖvc¨ we‡j A_© Av`vq 1,200 UvKv Ges cÖ‡`q we‡j A_© cwi‡kva 800 UvKv|

wnmveweÁvb

108 Dc‡iv³ †jb‡`‡bi wfwˇZ GKNiv bM`vb eB cÖ¯‘Z Ki|

mgvavb : Kvgi“j nvmv‡bi GKNiv bM`vb eB †WweU

†µwWU

ZvwiL 2011

cÖvwß

†g 1 †g 2 †g 16 †g 20 †g 28

e¨v‡jÝ we/wW kvwgg wnmve wewb‡qv‡Mi my` wnmve weµq wnmve cÖvc¨ wej wnmve

Ryb 1

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L: c„:

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9,300 2,000 500 6,000 1,200

†g 4 †g 6 †g 10 †g 25 †g 28 †g 31

cÖ`vb

fv: bs

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19,000 6,200

cwigvY UvKv 3,500 1,500 4,000 3,000 800 6,200 19,000

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1

bM` DØ„Ë 12,000 Ges e¨vsK RgvwZwi³ 3,500 UvKv|

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14

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19

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GwcÖj

23

gvgy‡bi KvQ †_‡K 5,000 UvKv †PK †c‡q gvmy`‡K ‡`bv eve` n¯ÍvšÍi Kiv nj|

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25

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bM`vb eB

109

mgvavb : Rvwn` nvmv‡bi `yBNiv bM`vb eB †WweU

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ZvwiL

cÖvwß

2011

i:

L:

bM`

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ZvwiL

bs

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UvKv

UvKv

2011

e¨v‡jÝ we/wW

GwcÖj 2

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2,500

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2,000

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1,000

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gvmy` wnmve

GwcÖj 25

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GwcÖj 30

e¨v‡jÝ wm/wW

12,000

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19,500

5,500

7,500

700

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4,000

1,000 5,000 300 7,500

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wZbNiv bM`vb eB D`vniY- 03 2012 mv‡ji †d«eª“qvwi gv‡mi wb‡gœv³ †jb‡`bmg~‡ni wfwˇZ †gvnv¤§` Avjxi wZbNiv bM`vb eB cÖ¯‘Z Ki : 2012 †deª“ 1

nv‡Z bM` 9,300 UvKv Ges e¨vsK Rgvi †µwWU DØ„Ë 2,700 UvKv|

†deª“ 5

Rbve Avkivd KZ©„K mivmwi e¨vs‡K Rgv `vb 5,000 UvKv|

†deª“ 7

e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 2,000 UvKv|

†deª“ 9

6,500 UvKvi c~Y© wb®úwˇZ Rbve AvivdvZ n‡Z 6,300 UvKvi †PK cÖvwß|

†deª“ 13

cY¨ µq bM‡` 2,000 Ges †P‡K 1,000 UvKv|

†deª“ 19

2,000 UvKv †`bv †P‡K cwi‡kva K‡i 200 UvKv evÆv cvIqv †Mj|

†deª“ 21

gvwjK e¨w³MZfv‡e e¨vs‡K Rgv w`‡jb 10,000 UvKv|

†deª“ 24

Rbve AvivdvZ n‡Z cÖvß 9 Zvwi‡Li RgvK…Z †PK cÖZ¨vL¨vb|

†deª“ 27

†eZb bM‡` 3,000 UvKv Ges fvov †P‡K cwi‡kva 6,000 UvKv|

†deª“ 28

e¨vsK my` avh© Kij 400 UvKv|

110

mgvavb : †gvnv¤§` Avjxi wZbNiv bM`vb eB †WweU ZvwiL 2012 †deª“ 1 †deª“ 5 †deª“ 9 †deª“ 21

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i: bs

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200

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9,300 4,300

21,300 900

ZvwiL 2012 †deª“ 1 †deª“ 7 †deª“ 13 †deª“ 19 †deª“ 24 †deª“ 27 †deª“ 27 †deª“ 28

e¨v‡jÝ we/wW D‡Ëvjb wnmve µq wnmve cvIbv`vi wn: AvivdvZ wn: †eZb wnmve fvov wnmve e¨vsK my` wn:

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200

4,300 9,300

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wnmveweÁvb

bM`vb eB

111

bM`vb eB‡qi DØ„Ë LwZqv‡b ¯’vbvš—i bM` cÖvwß Rv‡e`v I bM` cÖ`vb Rv‡e`v cÖ¯‘‡Zi Øviv h_vµ‡g †gvU bM‡` cÖvwß I †gvU bM‡` cÖ`v‡bi cwigvY Rvbv hvq| wbw`©ó mg‡q bM` DØ„‡Ëi cwigvY Rvbvi Rb¨ bM`vb wnmve cÖ¯‘Z Ki‡Z nq| wbw`©ó mg‡qi cÖviw¤¢K bM` DØ„‡Ëi mwnZ bM` cÖvwß mg~n †hvM Ges bM` cÖ`vb mg~n we‡qvM K‡i mgvcbx bM` DØ„Ë †ei Kiv nq| bM` cÖvwß Rv‡e`v ZvwiL 2011 †g 2 †g 7 †g 10 †g 19 †g 26

†µwWU wnmve LvZ

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Lvw`Rv kvIb wewb‡qv‡Mi my` k¨vgj Rvgvj

ZvwiL

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2011 †g: 1 †g: 31 †g: 31

weeiY

e¨v‡jÝ bM` cÖvwß bM` cÖ`vb

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1,000 8,000 28,000 cÖvß evÆv †µwWU

5,000 3,800

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3,800

300 2,000 1,000 7,000

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wnmveweÁvb

112

e¨vsK wnmve ivLv msµvš— †jb‡`b eZ©gvb e¨emvq RM‡Z †jb‡`‡bi cwigvY AmsL¨| bM` A‡_©i Av`vb cÖ`vb AZ¨š— SuywKc~Y©| e¨vs‡Ki gva¨‡g †jb‡`‡bi wb®úwË AwaK wbivc`| e¨vs‡Ki gva¨‡g †jb‡`b Ki‡Z n‡j me©cÖ_g e¨vs‡K wnmve Lyj‡Z nq| †h e¨w³ ev cÖwZôvb e¨vs‡K wnmve †Lv‡j Zv‡K AvgvbZKvwi ejv nq| e¨vsK weeiYx AvgvbZKvixi e¨vsK wnmv‡ei c~Y© weeiY D‡j−L K‡i e¨vsK †h weeiYx cÖ¯‘Z K‡i ZvB e¨vsK weeiYx| eZ©gv‡b GB weeiYx Kw¤úDUvivBRW c×wZ‡Z cÖ¯‘Z Kiv nq| UvKv ev †PK e¨vs‡K Rgv, e¨vsK n‡Z †P‡Ki gva¨‡g D‡Ëvjb ev cwi‡kva, e¨vsK my` I e¨vsK PvR© mn hveZxq Z_¨ ZvwiL mnKv‡i e¨vsK weeiYx n‡Z cvIqv hvq| AvgvbZKvixi PvwnevgvÎ e¨vsK GB weeiYx mieivn K‡i| e¨vs‡Ki cvkvcvwk AvgvbZKvix bM`vb eB‡Z e¨vsK msµvšÍ †jb‡`b mg~n wjwce× K‡i Ges DØ„Ë wbY©q K‡i| e¨vsK weeiYxi DØ„Ë Ges bM`vb eB‡qi e¨vsK Kjv‡gi DØ„Ë mgvb nIqvB ¯^vfvweK| wKš—y me©`v GB DØ„Ë KwZcq Kvi‡Y mgvb nq bv, ZLb e¨vsK mgš^q weeiYx cÖ¯‘Z Ki‡Z nq| e¨vsK mgš^q weeiYx e¨vsK weeiYxi DØ„Ë I bM`vb eB‡qi e¨vsK Kjv‡gi DØ„‡Ëi Miwg‡ji KviY wPwýZc~e©K †h wgjKiY weeiYx cÖ¯‘Z Kiv nq, ZvB e¨vsK mgš^q weeiYx|

e¨vsK weeiYxi DØ„Ë I bM`vb eB‡qi e¨vsK Kjv‡gi DØ„‡Ëi gv‡S Miwg‡ji KviY • Av`v‡qi Rb¨ †PK e¨vs‡K Rgv †`qvi ci wbw`©ó mg‡qi g‡a¨ e¨vs‡K Av`vq bv n‡j GB `yB DØ„‡Ë Miwgj nq| • †`bv cwi‡kva eve` †PK cÖ`v‡bi ci Zv h_vmg‡q e¨vs‡K Dc¯’vwcZ bv n‡j Miwgj cwijw¶Z nq| • e¨vsK AvgvbZKvwii c¶ n‡q †Kvb LiP cwi‡kva Ges Avq Av`vq K‡i AvgvbZKvwi‡K bv Rvbv‡j Miwgj †`Lv †`q| KvR: Avi wK wK Kvi‡Y Miwgj n‡Z cv‡i Zv wPwýZ Ki|

Abykxjbx eûwbe©vPbx cÖkœ 1. bM`vb eB‡Z wjwce× n‡eÑ i) g~jab Avbqb 50000 UvKv| ii) RbZv †UªWv‡m©i wbKU weµq 20000 UvKv| iii) gwbnvwi `ªe¨vw` µq 1000 UvKv| wb‡Pi †KvbwU mwVK? K) i I ii L) ii I iii N) i, ii I iii M) i I iii

2. GKNiv bM`vb eB‡Z wjwce× n‡eÑ K) cY¨ µq eve` †PK cÖ`vb 4000 UvKv| M) cY¨ D‡Ëvjb 1000 UvKv|

L) AvmevecÎ µq 6000 UvKv| N) cY¨ †diZ cÖ`vb 500 UvKv|

bM`vb eB 3. GKNiv bM`vb eB me©`v cÖKvk K‡iÑ K) †WweU DØ„Ë M) e¨emv‡qi gybvdv

113

L) †µwWU DØ„Ë N) e¨emv‡qi ¶wZ

4. Rbve ingvb 10,000 UvKvi cY¨ weµq K‡i †PK †c‡jb Zv MY¨ n‡e Ñ i. `vMKvUv †PK ii. evnK †PK iii. ‡Lvjv †PK wb‡Pi †KvbwU mwVK? K) i M) i I ii 5. wecixZ `vwLjvi †¶‡Î †jLv nqÑ K) G M) wm

L) ii N) ii I iii L) we N) wW

6. wecixZ `vwLjv n‡eÑ i) e¨vsK n‡Z e¨w³MZ cÖ‡qvR‡b D‡Ëvjb ii) ‡`bv`vi KZ©„K e¨vs‡K mivmwi Rgv`vb iii) Awd‡mi Rb¨ e¨vsK n‡Z D‡Ëvjb wb‡Pi †KvbwU mwVK? K) i M) iii

L) ii N) ii I iii

7. †Kvb evÆv wZbNiv bM`vb eB‡Z wjwce× nq?

K) µq evÆv L) cÖ`Ë evÆv M) weµq evÆv N) Kvievwi evÆv 8. bM` cÖvwß Rv‡e`vq wjwce× n‡eÑ i) bM‡` cY¨ µq ii) bM‡` cY¨ weµq iii) cvIbv`vi‡K cwi‡kva wb‡Pi †KvbwU mwVK? K) i M) iii 9. bM` cÖ`vb Rv‡e`vq wjwce× nqÑ K) AvmevecÎ weµq M) FY cwi‡kva

L) ii N) ii I iii L) †`bv`vi n‡Z cÖvwß N) cY¨ weµq

wnmveweÁvb

114

wb‡gœi Aby‡”Q`wU c‡o 10 I 11 cÖ‡kœi DËi `vI : Rbve mvjvnDwÏb 2011 mv‡ji RyjvB 10 Zvwi‡L e¨emvq n‡Z e¨vsK wnmv‡e bM` 10,000 UvKv Rgv w`‡jb, cvIbv`vi mvwgbv‡K 12,000 UvKv †`bvi c~Y© wb®úwˇZ 11,500 UvKvi †PK cÖ`vb Ki‡jb Ges †`bv`vi gvney‡ei KvQ †_‡K 15,000 UvKv cvIbvi c~Y© wb®úwˇZ 14,000 UvKvi †PK †c‡jb| 10. 10 RyjvB 2011 Zvwi‡Li †jb‡`bmg~n wjwce‡×i Rb¨ †Kvb& bM`vb eB Dchy³?

K) GKNiv L) `yBNiv M) wZbNiv N) bM` cÖvwß Rv‡e`v 11. †Kvb †jb‡`‡bi wecixZ `vwLjv n‡e?

K) e¨vs‡K Rgv `vb L) mvwgbv‡K cwi‡kva M) gvneye n‡Z cÖvwß N) mvwgbv‡K cwi‡kva I gvneye n‡Z cÖvwß 12. Rbve ingvb 10,000 UvKvi cY¨ weµq K‡i †PK †c‡jb Zv MY¨ n‡e Ñ i. `vMKvUv †PK ii. evnK †PK iii.‡Lvjv †PK wb‡Pi †KvbwU mwVK? K. i L. ii M. i I ii N. ii I iii 13. wecixZ `vwLjv Øviv cÖfvweZ nq Ñ i. g~jab wnmve ii. bM`vb wnmve iii. e¨vsK wnmve wb‡Pi †KvbwU mwVK? K. i L. ii N. ii I iii M. i I ii wb‡gœi Aby‡”Q`wU c‡o 14I 15 cÖ‡kœi DËi `vI : Rbve nvwee cÖwZôv‡bi hvexq bM` cÖvwß I cÖ`vb bM`vb eB‡q wjwce× K‡i _v‡Kb| 2012 mv‡ji gvP 10 Zvwi‡L †gvU 20,000 UvKvi cY¨ µq K‡i 15,000 UvKv cwi‡kva K‡ib| gvP 28 Zvwi‡L iwei wbKU n‡Z 10,000 UvKv c~Y© wb®úwˇZ 9,500 UvKv cvIqv †Mj| 14. Rbve nvwe‡ei cÖK…Z †`bvi cwigvY KZ? K. 35,000 UvKv M. 15,000 UvKv

L. 20,000 UvKv N. 5,000 UvKv

15. gvP© 28 Zvwi‡Li †jb‡`bwU Rbve nvwe‡ei wjwce× Kiv DwPZ Ñ i. GK Niv bM`vb eB‡Z ii. `y Niv bM`vb eB‡Z iii. wZb Niv bM`vb eB‡Z

bM`vb eB wb‡Pi †KvbwU mwVK? K. i

L. ii

N. ii I iii M. iii m„Rbkxj cÖkœ 1| Rbve †di‡`Šwmi e¨emv‡qi 2011 mv‡ji gvP© gv‡mi †jb‡`bmg~n wQjÑ gvP© 1 bM` †Ri 7,500 UvKv| gvP© 4 myg‡bi wbKU n‡Z bM‡` µq 4,000 UvKv| gvP© 8 cY¨ weµq 5,000 UvKv| gvP© 10 †Pqvi µq 3,000 UvKv| gvP© 18 Avwid‡K cwi‡kva 2,500 UvKv| gvP© 20 Avmevec‡Îi Dci AePq 300 UvKv| gvP© 25 D‡Ëvjb 1,000 UvKv| gvP© 28 †eZb cwi‡kva 1,500 UvKv| K) bM`vb eB‡Z wjwce× n‡e bv, GBi~c †jb‡`b kbv³ K‡i mvaviY Rv‡e`v `vwLjv `vI| L) †jb‡`b mg~‡ni wfwˇZ bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| M) †jb‡`b mg~‡ni wfwˇZ †di‡`Šwmi bM` DØ„‡Ëi cwigvY 31 gvP© 2011 Zvwi‡Li wbY©q Ki| 2| 2011 mv‡ji AvM÷ gv‡m bvwQi G›UvicÖvB‡Ri bM` †jb‡`bmg~n wQjÑ AvM÷ 1 bM` DØ„Ë I e¨vsK Rgv h_vµ‡g 9,000 UvKv I 4,000 UvKv| AvM÷ 2 ivwRe †UªWv‡m©i wbKU weµq eve` †PK cÖvwß 7,000 UvKv| AvM÷ 5 e¨vsK n‡Z D‡Ëvjb 5,000 UvKv| AvM÷ 12 Rvdi †÷vim Gi wbKU 6,000 UvKv cvIbvi c~Y© wb®úwˇZ 5,800 UvKv cÖvwß| AvM÷ 18 mv¾v` GÛ mÝ Gi wbKU n‡Z bM‡` cY¨ µq 3,500 UvKv| AvM÷ 20 †mwjgv †UªWvm©‡K cwi‡kva 4,300 UvKv Ges evÆv cÖvwß 200 UvKv | AvM÷ 25 e¨vsK my` gÄyi Kij 300 UvKv | K. 18 Zvwi‡L †jb‡`‡bi Rb¨ †WweU fvDPvi cÖ¯‘Z Ki| L. †jb‡`b mg~‡ni wfwˇZ `yÕNiv bM`vb eB cÖ¯‘Z Ki| M. L bs cÖ‡kœi DËi n‡Z cÖvß †Ri¸‡jv‡K cÖviw¤¢K †Ri a‡I 12 ZvwiL n‡Z 25 ZvwiL ch©š— msNwUZ †jb‡`b¸‡jv Øviv wZb Niv bM`vb eB cÖ¯‘Z Ki| 3| nvq`vi GÛ mÝ-Gi wb‡gœv³ †jb‡`bmg~n 2011 mv‡ji b‡f¤^i gv‡m msMwVZ n‡q‡QÑ b‡f: 1 knx‡`i wbKU bM‡` weµq 8,000 UvKv| b‡f: 4 gvwjnvi wbKU n‡Z 5,400 UvKv cÖvwß Ges evÆv cÖ`vb 100 UvKv| b‡f: 5 Awd‡mi Rb¨ K¨vjKz‡jUi µq 500 UvKv| b‡f: 8 cyivZb AvmevecÎ weµq 3,000 UvKv| b‡f: 12 Rvgvj‡K 3,500 UvKvi c~Y© wb®úwˇZ 3,300 UvKv cÖ`vb| b‡f: 18 Awd‡mi fvov cwi‡kva 2,500 UvKv| b‡f: 20 FY MÖnY 10,000 UvKv|

115

116

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118

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D‡Ïk¨ : †iIqvwg‡ji D‡Ïk¨mg~n wbb¥i~c : 1| Rv‡e`v I LwZqv‡b †jb‡`b ¸‡jv mvwVKfv‡e wjwce× Kiv n‡q‡Q wKbv Zv hvPvB Kiv †iIqvwg‡ji GKwU g~L¨ D‡Ïk¨| 2| Avw_©K weeiYx Z_v wek` Avq weeiYx I Avw_©K Ae¯’vi weeiYx cÖ¯ÍyZ mnRZi Kiv| 3| Rv‡e`v I LwZqv‡b †Kvb fyjΓwU _vK‡j Zv DrNvUb I ms‡kvab Kiv| 4| `yÕZidv `vwLjv c×wZ †gvZv‡eK Rv‡e`v I LwZqv‡b †jb‡`b wjwce× n‡q‡Q wKbv Zv wbwðZ nIqvi Rb¨ †iIqvwgj cÖ¯‘Z Kiv nq| 5| LwZqv‡bi mKj †Ri GK mv‡_ _v‡K e‡j Avw_©K weeiYx cÖ¯‘‡Z mgq I kª‡gi AcPq †iva nq| 6| †iIqvwg‡ji mvnv‡h¨ Kviev‡ii Avw_©K Ae¯’v m¤ú‡K© aviYv cvIqv hvq| KvR: wnmv‡ei MvwYwZK ï×Zv hvPvB KivB †iIqvwgj ˆZwii g~j D‡Ïk¨-gš—e¨ Ki|

†iIqvwgj cÖ¯‘Z cÖYvjx : †jb‡`b wPwýZ Kivi ci cÖv_wgKfv‡e †m¸‡jv‡K Rv‡e`vq Zvwi‡Li µgvbymv‡i wjwce× Kiv nq| cieZ©x‡Z cÖ‡Z¨KwU wnmv‡ei Avjv`v Avjv`v wk‡ivbv‡gi gva¨‡g cvKvcvwK fv‡e LwZqv‡b ¯’vbvš—i K‡i DØ„Ë wbY©q Kiv nq| Rv‡e`v bv K‡iI mivmwi wnmve¸‡jv‡K LwZqv‡b ¯’vbvš—‡ii gva¨‡g DØ„Ë wbY©q Kiv hvq| LwZqv‡bi mKj wnmv‡ei DØ„Ë wbY©q Kivi ci †WweU D؄˸‡jv‡K †WweU w`‡K Ges †µwWU DØ„Ë ¸‡jv‡K †µwWU w`‡K GKwU Avjv`v KvM‡R ev LvZvq wjwce× K‡i †iIqvwgj cÖ¯‘Z Kiv nq| GLv‡b D‡j−L¨ †h mvaviYZ mgvcbx gRy`cY¨ †iIqvwg‡j Aš—f©y³ nq bv| wKš—y cÖviw¤¢K gRy`cY¨ †iIqvwg‡j Aš—f©y³ K‡i Dfq w`‡Ki †hvMdj wbY©q Kiv nq| hw` Dfq w`‡K †hvMdj wg‡j hvq Z‡e cÖv_wgKfv‡e a‡i †bqv nq wnmv‡ei MvwYwZK ï×Zv mvwVK Av‡Q|

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119

wb‡gœ †iIqvwg‡ji Q‡Ki wewfbœ N‡ii eY©bv †`Iqv n‡jv : 1| µwgK/‡KvW bs : hw` wnmv‡ei †Kvb †KvW bs _v‡K Z‡e wnmv‡ei wecix‡Z †mB †KvW bs, wnmv‡ei †KvW bs bv _vK‡j avivevwKfv‡e µwgK bs emv‡Z nq| †hgb- 1, 2, 3 BZ¨vw`| 2| wnmv‡ei wk‡ivbvg: LwZqvb †_‡K †h mg¯Í wnmv‡ei DØ„Ë Avbv nq ‡m¸‡jvi wk‡ivbvg emv‡Z nq| †hgb- g~jab wnmve, AvmevecÎ wnmve, †eZb wnmve BZ¨vw`| 3| LwZqvb c„ôv: LwZqv‡bi †h c„ôv n‡Z wnmv‡ei DØ„Ë †iIqvwg‡j ¯’vbvš—i Kiv n‡q‡Q, GBN‡i †mB c„ôv bs wjL‡Z nq| d‡j fyjΓwU n‡j Lye mn‡RB D`NvUb Kiv hvq| 4| †WweU DØ„Ë UvKv: LwZqv‡bi wewfbœ wnmv‡ei †WweU D؄˸‡jvi UvKvi cwigvb G N‡i wjL‡Z nq| 5| †µwWU DØ„Ë UvKv : LwZqv‡bi wewfbœ wnmv‡ei †µwWU D؄˸‡jvi UvKvi cwigvb G N‡i wjL‡Z nq|

†iIqvwgj cÖ¯‘ZKi‡Y we‡eP¨ welqmg~n: †iIqvwgj ˆZwii g~j D‡Ïk¨ n‡”Q wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv| †m j‡¶¨B cÖwZwU DØ„Ë hv‡Z K‡i mwVKfv‡e †iIqvwg‡j Aš—f©y³ nq Zvi Rb¨ †iIqvwgj cÖ¯‘‡Zi c~‡e© we‡kl mZK©Zv Ges wKQz welq we‡ePbv K‡i †iIqvwgj cÖ¯‘Z Kiv nq| Kviev‡ii ¯^v‡_©B †iIqvwgj cÖ¯‘Z Kivi c~‡e© wbb¥wjwLZ welq¸‡jv we‡ePbv Ki‡Z nq| 1| gRy`cY¨ wjwce×Ki‡Y mZK©Zv Aej¤^b Ki‡Z nq| cªviw¤¢K gRy` cY¨ I mgvcbx gRy` cY¨ `ywU †`qv _vK‡j mvaviYZ cÖviw¤¢K gRy`cY¨ †iIqvwg‡j Avm‡e| mgvcbx gRy`cY¨ mvaviYZ wnmve Kvj †kl nIqvi ci MYbv Kiv nq| ZvB mgvcbx gRy`cY¨ LwZqv‡b _v‡K bv| 2| cÖviw¤¢K nv‡Z bM` Ges cÖviw¤¢K e¨vsK Rgv †iIqvwg‡j Avm‡e bv| KviY mgvcbx nv‡Z bM` I mgvcbx e¨vsK Rgvi g‡a¨B cÖviw¤¢K †Ri Aš—f©y³ _v‡K| Avgiv †h Zvwi‡Li †iIqvwgj cÖ¯‘Z Kwi †mB Zvwi‡Li †RiB †`Lv‡bv nq| 3| H mg¯Í wnmve †hMy‡jv‡Z cÖ`Ë bv cÖvß D‡j−L _v‡K bv, †m‡¶‡Î D³ wnmve ¸‡jv‡K cÖ`Ë a‡i †iIqvwg‡ji †WweU w`‡K wjL‡Z n‡e| †hgb Ñ fvov, evUªv, Kwgkb, my` BZ¨vw`| 4| †iIqvwg‡j hw` Mowgj nq Ges D³ Mowg‡ji d‡j hw` †µwWU cvk †QvU nq Ges †µwWU cv‡k hw` g~jab †`qv bv _v‡K Z‡e D³ Miwgj D؄ˇK AwbwðZ wnmve bv wj‡L g~~jab wnmv‡e †jLv †h‡Z cv‡i| KviY cÖwZwU e¨emv cÖwZôv‡bB g~jab _v‡K| 5| weµq LvwZqv‡bi D؄ˇK †`bv`vi wnmve a‡i †WweU Ki‡Z n‡e| 6| µq LwZqv‡bi D؄ˇK cvIbv`vi wnmve a‡i †µwWU Ki‡Z n‡e| 7| mvaviYZ wk¶vbwek fvZv cÖwZôvb cÖ`vb K‡i _v‡K e‡j G‡K †WweU Ki‡Z n‡e|Ges wk¶vbwek †mjvgx cÖwZôvb †c‡q _v‡K e‡j GwU‡K Avq a‡i †µwWU Ki‡Z nq| 8| m¤¢ve¨ `vq I m¤¢ve¨ m¤ú` †iIqvwg‡ji wfZ‡i Avm‡e bv| KviY G¸‡jv wbwðZ `vq ev m¤ú` bq m¤¢ve¨ `vq I m¤ú`‡K cv`UxKv wnmv‡e †iIqvwg‡ji wb‡P †`Lv‡Z n‡e| mKj cÖKvi mZ©KZvg~jK e¨e¯’v †bqvi ciI hw` †iIqvwg‡ji `yB cv‡‡k bv wg‡j †m‡¶‡Î mvgwqK mg‡qi Rb¨ Miwg‡ji cwigvY‡K AwbwðZ wnmve (Suspense Account) a‡i †iIqvwg‡ji Dfq cvk¦© mgvb Kiv nq| KvR : †Kvb †Kvb wnmve¸‡jv †iIqvwg‡ji wfZ‡i Aš—fz©³ nq bv- Zv wPwýZ Ki|

120

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iwng wn:------†WweU 5,000 UvKv bM`vb wn:------ †µwWU 5,000 UvKv GB †jb‡`‡bi Rb¨ LwZqv‡b hw` ïaygvÎ iwng wn: DVv‡bv n‡jv ev bM` ¯’vbvš—i nj A_ev iwng wnmv‡ei D&Ø„Ë †iIqvwg‡j Aš—f©y³ n‡jv bv | 2| †jLvi fyj : Rv‡e`v †_‡K LwZqv‡b ¯’vbvš—‡ii mgq hw` GK wnmv‡ei †WweU Ab¨ wnmv‡ei †µwWU w`‡K A_ev †µwWU wnmve‡K †WweU w`‡K †jLv nq A_ev LwZqv‡b `yÕevi †jLv nq | †hgb : Rv‡e`v :

iwng wn:------ †WweU 5,000 UvKv bM`vb wn:----- †µwWU 5,000 UvKv GLv‡b iwng wn: †WweU‡K hw` LwZqv‡b †µwWU w`‡K wjLv nq Ges bM`vb wnmveI †µwWU Kiv nq A_ev bM`vb wnmve †µwWU‡K hw` †WweU w`‡K †jLv nq Ges iwng wnmveI †WweU Kiv nq | Zvn‡j GiKg fyj‡K †jLvi f~j ejv n‡e|

wnmveweÁvb

121

3| UvKvi As‡K fyj : Rv‡e`v †_‡K LwZqv‡b ¯’vbvš—‡ii mgq hw` mgcwigvY UvKv w`‡q †WweU †µwWU bv Kiv nq ev Rv‡e`v Kivi mgq hw` fyjekZ : Kg ev †ewk As‡K †jLv nq| †hgbÑ †eZb cwi‡kva 2,000 UvKv Rv‡e`v :

†eZb wn:------- †WweU 2,000 UvKv bM`vb wn:------ †µwWU 20,000 UvKv

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5| LwZqvb DØ„Ë †iIqvwg‡j ¯’vbvš—†i fyj: hw` LwZqv‡bi DØ„Ë †iIqvwg‡j ¯’vbvš—‡ii mgq fyj K‡i †WweU D؄ˇK †iIqvwg‡ji †µwWU w`‡K Ges †µwWU D؄ˇK †WweU w`‡K †jLv nq A_ev fyj As‡K †iIqvwg‡j ¯’vbvš—i Kiv nq| †hgb:Ñ LwZqv‡b :

bM` DØ„Ë Ñ

15,000 †WweU

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weµq Ñ

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wnmv‡ei wk‡ivbvg bM` weµq AvmevecÎ g~jab wewb‡qvM AwbwðZ wnmve

L: c„:

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†µwWU UvKv 30,000

10,000 20,000 15,000 55,000

5,000 55,000

KvR: †iIqvwg‡ji Dfq cv‡k¦©i †hvMdj mgvb n‡jI wn‡m‡ei wbfz©jZv m¤ú‡K© cy‡ivcywi wbwðZ nIqv hvq bv- Zzwg wK G wel‡qi mv‡_ GKgZ? gš—e¨ Ki|

†h mg¯Í fyj †iIqvwg‡j aiv c‡o bv : †iIqvwg‡ji Dfq w`K wg‡j hvIqvi A_© GB bq †h, wnmve kZfvM wbf©yj| mvaviYZ †iIqvwgj wg‡j †M‡j a‡i †bqv nq †h, wnmv‡ei MvwYwZK ï×Zv wVK Av‡Q| wKš—y wnmv‡ei g‡a¨ Ggb wKQz fyj †_‡K hvq †h¸‡jv †iIqvwg‡ji gva¨‡g aiv c‡o bv| GB ai‡bi fyj‡K cÖavbZ `yÕfv‡M fvM Kiv hvq |

wb‡gœ f~‡ji cÖKvi‡f‡`i eY©bv Kiv n‡jv:

wnmveweÁvb

123

1| KiwYK fzj : K) ev` covi fyj : †jb‡`b msNwUZ nIqv ¯^‡Ë Dnv fy‡j cÖv_wgK wnmv‡ei eB‡q wjLv bv n‡j LwZqv‡bi †Kvb wnmv‡eB wjwce× n‡e bv | Avevi †jb‡`b cÖv_wgK eB‡q wjwce× n‡jI Dnv LwZqv‡bi †Kvb w`‡KB Z_v †WweU ev †µwWU †Kv_vI wjwce× Kiv n‡jv bv| GB RvZxq fyj‡KB ev` covi fyj ejv nq| GB ai‡bi fy‡ji Kvi‡b †iIqvwg‡ji Dfq w`‡K Kg UvKv wjLv n‡e, d‡j †iIqvwgj wg‡j hv‡e wKšy— fyj †_‡K hv‡e| †hgb:Ñ wg: mxgv‡š—i wbKU evKx‡Z cY¨ weµq 5,000 UvKv| Bnv weµq ewn‡Z †gv‡UI wjLv n‡jv bv d‡j LwZqv‡bi †Kv_vI †Zvjv nj bv| wKš—y †iIqvwgj wg‡j hv‡e| L) wjLvi fyj : cÖv_wgK wnmv‡ei eB‡Z †Kvb †jb‡`‡bi cwigvb Kg/†ewk †jLv n‡j Zvnv LwZqv‡bi mswk−ó wnmv‡ei Dfq w`‡KB D³ AsK †ewk ev Kg †jLv n‡e| GB fy‡ji Kvi‡Y †iIqvwgj wg‡j †h‡Z †Kvb Amyweav n‡e bv| †hgb:Ñ iZb Gi wbKU 5,000 UvKvi cY¨`ªe¨ weµq Kiv n‡qwQj| hw` weµq ewn‡Z 5,000 UvKvi RvqMvq 50,000 UvKv wjLv nq Zv n‡j iZb wnmve I weµq wnmve DfqB wnmv‡eB 45,000 UvKv †ewk †jLv n‡e Ges †iIqvwgj wg‡j hv‡e| M) †e`vwLjvi fyj : cÖv_wgK wnmv‡ei eB n‡Z LwZqv‡b wnmve ¯’vbvš—‡ii mgq GKwU wnmv‡ei cwie‡Z© Ab¨ GKwU wnmv‡ei mwVK w`‡K UvKvi AsK †jLv n‡j †h fyj nq Dnv‡K †e`vwLjvi fyj e‡j| GB RvZxq fyj †iIqvwg‡j aiv co‡e bv | †hgb: Kvjv‡gi wbKU n‡Z 20,000 UvKv bM` cvIqv †Mj| Bnv †WweU w`‡K wVKB †jLv n‡q‡Q wKš—y †µwWU w`‡K Kvjv‡gi cwie‡Z© mvjv‡gi wn‡m‡e †µwWU Kiv n‡q‡Q| Bnv‡ZI †iIqvwgj wg‡j hv‡e| N) cwic~iK ev ¯^qsms‡kvaK fyj : wnmvei¶‡Ki AÁvZmv‡i GKwU fyj Ab¨ GKwU fyj `vwLjv Øviv Dfq w`‡K mgvb n‡q †M‡j Dnv‡K ¯^qsms‡kvaK ev cwic~iK fyj ejv nq| †hgb:Ñ wknv‡ei wnmv‡e 5,000 UvKv †WweU nIqvi K_v wQj| fy‡j Dnv 500 UvKv †WweU n‡q‡Q| Avevi Rvwg‡ji wnmv‡e 5,000 UvKv †µwWU nIqvi K_v wQj| fy‡j 500 UvKv †µwWU Kiv n‡q‡Q| d‡j Dfq w`‡K 4,500 UvKv Kg †jLv n‡q‡Q| wKš—y GB fy‡ji Rb¨ †iIqvwgj wg‡j hv‡e| cwi‡k‡l ejv hvq D‡j−wLZ cvuP ai‡bi fyj _vKv ¯^‡Z¡I †iIqvwgj wg‡j hv‡e wKš—y †iIqvwg‡j fyj †_‡K hv‡e| 2| bxwZMZ fyj: wnmveweÁvb Áv‡bi AÁZvi Kvi‡Y A_ev wnmveweÁv‡bi ¯^xK…Z ixwZ bxwZ jsN‡bi gva¨‡g ‡h fyj msNwUZ n‡q _v‡K Zv‡KB bxwZMZ fyj e‡j | bxwZMZ fyj wb‡b¥v³fv‡e n‡Z cv‡i| †hgbÑ g~jab RvZxq e¨q‡K gybvdvRvZxq Ges gybvdvRvZxq e¨q‡K g~jab RvZxq e¨q wnmv‡e wjwce×Ki‡Yi gva¨‡g bxwZMZ fyj nq Ges GB fy‡ji Kvi‡Y †iIqvwgj wg‡j hv‡e wKšy— fyj †_‡K hv‡e| KviY †h †Kvb cÖKvi Li‡PiB †WweU D×„Ë n‡q _v‡K| D`vniY ¯^i~c ejv hvq K) KjKâv µq 50,000 UvKv fyjekZ : KjKâv †WweU bv K‡i µq wnmve †WweU Kiv n‡q‡Q| L) KjKR¡v †givgZ LiP Ñ 5,000 UvKv fyjekZ †givgZ LiP †WweU bv K‡i KjKâv wnmve‡K †WweU Kiv n‡q‡Q| KvR : †iIqvwgj wg‡j †M‡jI †h mg¯Í fzj aiv c‡o bv, †m¸‡jv wK wK? wPwýZ Ki|

124

†iIqvwgj

Aï× †iIqvwgj ï× Kivi Dcvq : GKwU Miwgj ev Aï× †iIqvwgj ï× Kivi †Kvb ¯^Ztwm× wbqg †bB| †iIqvwg‡ji Dfq cvk¦© Miwgj n‡j eyS‡Z n‡e †iIqvwg‡j †Kvb fyj Av‡Q| myZivs fyj µwU Ly‡R †ei K‡i †iIqvwgj ms‡kvab Kivi Rb¨ wb‡gœv³ e¨e¯’v MÖnb Kiv †h‡Z cv‡i | 1| me©cÖ_g †iIqvwg‡ji Dfqw`‡Ki †hvMdj Z_v †WweU I †µwWU cv‡k¦©i †hvMdj wVK Av‡Q wKbv cix¶v K‡i †`L‡Z n‡e| 2| LwZqv‡bi cÖwZwU wnmv‡ei ‡Ri †iIqvwg‡ji †Zvjv n‡q‡Q wKbv †`L‡Z n‡e| 3| wnmv‡ei †WweU I †µwWU D؄˸‡jv h_vµ‡g †iIqvwg‡ji †WweU I †µwWU w`‡K †jLv n‡q‡Q wKbv †`L‡Z n‡e| 4| Rv‡e`v n‡Z †jb‡`b¸‡jv LwZqv‡bi mswkøó wnmv‡e wVKgZ †Zvjv n‡q‡Q wKbv cix¶v K‡i †`L‡Z n‡e| 5| LwZqv‡bi †h †Kvb wnmv‡ei DØ„Ë †iIqvwg‡j fyj A‡¼ fyj N‡i †Zvjv n‡q‡Q wKbv cix¶v K‡i †`L‡Z n‡e| 6| †iIqvwg‡ji †WweU I †µwWU cv_©K¨ ivwkUv‡K 2 `yB Øviv fvM K‡i AZtci wbYx©Z ivwki †Kvb DØ„Ë _vK‡j Zv mwVK N‡i Av‡Q wKbv †`L‡Z n‡e| hw` bv _v‡K Z‡e eyS‡Z n‡e fyj N‡i †jLvi `i~b cv_©K¨wU wظY n‡q‡Q| 7| c~e©eZx eQ‡ii wnmv‡ei †Ri mg~n PjwZ eQ‡i LwZqv‡b wVKgZ †Zvjv n‡q‡Q wKbv Zv wgwj‡q †`L‡Z n‡e| Dch©y³ Dcv‡q cÖ‡Póv Pvjvevi ciI hw` fyj aiv bv c‡o Zvn‡j AwbwðZ wnmve Ly‡j mvgwqKfv‡e †iIqvwgj wgwj‡q mgvß Ki‡Z n‡e Z‡e cieZ©x‡Z fyj ms‡kvab K‡i Aek¨B AwbwðZ wnmve eÜ Ki‡Z n‡e|

AwbwðZ wnmve : mvaviYZ: †iIqvwg‡ji `yBcvk¦© mgvb Kivi Rb¨ mvgwqK mg‡qi Rb¨ †h wnmve †Lvjv nq Zv‡KB AwbwðZ wnmve e‡j| wnmv‡ei MvwYwZK ï×Zv hvPvB Ki‡Yi D‡Ï‡k¨B mvaviYZ †iIqvwgj cÖ¯‘Z Kiv nq| †jb‡`b¸‡jv Rv‡e`v †_‡K LwZqv‡b Ges LwZqvb †_‡K †iIqvwg‡j ¯’vbvš—i cÖwµqvq †Kvb ai‡bi fyjΓwU _vK‡j Zv ms‡kvab K‡i cÖwZôv‡bi Aw_©K weeiYx cÖ¯‘Z K‡i cÖK„Z wPÎ cÖKvk Kiv nq| wKš—y †iIqvwg‡ji fyj Ly‡R †ei bv Ki‡Z cvivi Kvi‡Y Avw_©K weeiYx cÖ¯‘Z wejw¤^Z n‡Z cv‡i weavq mvgwqK mg‡qi Rb¨ AwbwðZ wnmv‡ei gva¨‡g †iIqvwg‡ji `yB cv‡k¦© wgj Kiv nq hv‡Z K‡i Avw_©K weeiYx h_vmg‡q cÖ¯‘Z Kiv hvq| †iIqvwg‡ji †WweU w`‡Ki †hvMdj hw` †µwWU w`‡Ki †hvMdj A‡c¶v †ewk nq Zvn‡j †µwWU w`‡K AwbwðZ wnmve cÖ`k©b Ki‡Z nq| Ab¨w`‡K †iIqvwg‡ji †µwWU w`‡Ki †hvMdj hw` †WweU w`‡Ki †hvMdj A‡c¶v †ewk nq Zvn‡j †WweU w`‡K AwbwðZ wnmve cÖ`k©b Kiv nq| cieZ©x‡Z hw` fyj D`NvwUZ nq Z‡e ms‡kvabx Rv‡e`vi gva¨‡g fyj ms‡kvab K‡i wnmve eÜ Ki‡Z nq| KvR : †iIqvwg‡ji Dfqw`‡Ki †hvMd‡j Miwgj †`Lv w`‡j wKfv‡e Zv `~ixKiY Ki‡Z nq-eY©bv Ki|

D`vniY-1: Rbve gvgy‡bi e¨emv‡qi wnmve eB n‡Z 2011 mv‡ji 31 gvP© Zvwi‡L LwZqvb DØ„Ëmg~n wQjbM`vb wnmve 1,19,000 ; g~jab wnmve 1,00,000 ; weµq wnmve 60,000 ; †`bv`vi wnmve 9,000; µq wnmve 20,000 ; †eZb LiP wnmve 3,000 ; evox fvov LiP wnmve 7,000 ; gRyix LiP wnmve 2,000 UvKv| 31 gvP© Zvwi‡Li †iIqvwgj cÖ¯‘Z Ki |

wnmveweÁvb

125

mgvavb : Rbve gvgy‡bi †iIqvwgj 31 gvP© 2011 µ: bs 1 2 3 4 5 6 7 8

wnmv‡ei wk‡ivbvg bM`vb wnmve gyjab weµq wnmve ‡`bv`vi wnmve µq wnmve †eZb LiP wnmve evoxfvov LiP wnmve gRyix LiP wnmve †gvU=

L: c„:

†WweU UvKv 1,19,000

†µwWU UvKv 1,00,000 60,000

9,000 20,000 3,000 7,000 2,000 1,60,000

1,60,000

D`vniY-2 : †gmvm© gy³v †UªWv‡m©i wbb¥wjwLZ LwZqvb DØ„Ë mg~n n‡Z 2011 mv‡ji 31†k wW‡m¤^i Zvwi‡Li †iIqvwgj ˆZwi Ki: wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv gyjab 60,000 D‡Ëvjb 2,480 AePq 1,410 gRy` cY¨ (1.1.11) 16,400 e¨emvq LiP 990 fvov cÖvwß 430 weµq 81,200 bM` Znwej 800 †eZb LiP 4,300 M¨vm I cvwb 840 e¨sK Rgv 5,260 exgv †mjvgx 1,060 f~wg I `vjvb†KvVv 20,000 µq 32,160 Avš—: †diZ 490 gRyix LiP 18,490 Ki I AwfKi 840 cÖ‡`q wej 4,000 †`bv`vi 35,800 AvmevecÎ 1,250 cvIbv`vi 10,370 Kwgkb 1,470 cÖvc¨ wej 1,470 ewn: †diZ 6,400 hš¿cvwZ 10,270 e¨sK Rgv (1.1.11) 6,700 e¨vsK PvR 3,370 cwienb LiP 3,370 gRy` cY¨ (31.12.11) 19,400 evÆv cÖvwß 120

126

†iIqvwgj

mgvavb :

µ: bs 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

†gmvm© gy³v †UªWv‡m©i †iIqvwgj 31 wW‡m¤^i 2011 wnmv‡ei wk‡ivbvg L: c„: gyjab gRy` cY¨(1.1.11) weµq M¨vm I cvwb f~wg I `vjvb†KvVv gRyix LiP †`bv`vi Kwgkb hš¿cvwZ cwienb LiP D‡Ëvjb e¨emvq LiP bM` Znwej e¨sK Rgv µq Ki I AwfKi AvmevecÎ cÖvc¨ wej AePq

†µwWU UvKv 60,000

16,400 81,200 840 20,000 18,490 35,800 1,470 10,270 3,370 2,480 990 800 5,260 32,160 840 1,250 1,470 1,410

20

fvov cÖvwß

430

21

†eZb LiP

22

exgv †mjvgx LiP

23 24 25

Avš—: †diZ cÖ‡`q wej cvIbv`vi

4,000 10,370

26

ewn: †diZ

6,400

27 28

e¨vsK Pvh© evÆv cÖvwß

4,300 1,060 490

3,370

†gvU=

†WweU UvKv

162,520

120 162,520

wnmveweÁvb

127

KvR : gvneyev †UªWv‡m©i 2010 mv‡ji 31‡k wW‡m¤^i Gi Aï×fv‡e cÖ¯‘ZK…Z †iIqvwgjwU ï×fv‡e ˆZwi Ki| µwgK bs wnmv‡ei wk‡ivbvg L: c„: †WweU UvKv †µwWU UvKv 1 cÖviw¤¢K gRy` cY¨ 50,000 2 g~jab 1,00,000 3 µq 80,000 4 weµq 1,00,00 5 cÖvß Kwgkb 10,000 6 †eZb LiP 20,000 7 fvov LiP 12,000 8 Abv`vqx †`bv 3,000 9 hš¿cvwZ 5,800 10 †`bv`vi 35,000 11 cvIbv`vi 40,000 12 6% eÜKx FY 10,000 13 mgvcbx gRy` cY¨ 80,000 14 weµq †diZ 2,000 15 AwbwðZ wnmve 89,800 2,18,800 2,18,800 fyj ms‡kva‡bi gva¨‡g AwbwðZ wnmve eÜ Kiv: wnmv‡ei eB mZK©Zvi mv‡_ cix¶v-wbix¶vi ci hw` fyj A_ev fyj¸‡jv m¤ú~Y©fv‡e aiv c‡o Zv n‡j ms‡kvabx Rv‡e`v ˆZix K‡i mswkøó LwZqv‡bi wnmveLvZ¸‡jvi DØ„Ë ms‡kvab Ki‡Z n‡e, D‡j−L¨ hw` wnmve eB‡qi mgy`q fyj aiv c‡o Zv n‡j D³ fyj A_ev fyj ¸‡jvi mw¤§wjZ djvdj †iIqvwg‡ji `ycv‡k¦©i cv_©‡K¨i mgvb n‡e| Gi~c Ae¯’vq AwbwðZ wnmv‡ei DØ„Ë k~‡b¨ cwiYZ n‡e| Ges D³ AwbwðZ wnmve ¯^vfvweKfv‡eB eÜ n‡q hv‡e| Avi hw` m¤ú~Y© fyj aiv bv c‡o Z‡e AwbwðZ wnmv‡ei D×…Ë †_‡K hv‡e Ges D×…‡Ëi cÖK…wZ Abyhvqx DØZ©c‡Î cÖ`wk©Z nv‡e | ms‡kvabx Rv‡e`v wjLvi wbqgvejx: fzj `yÕcÖKvi n‡Z cv‡i-(1) GKw`‡Ki fzj, A_©vr wnmv‡e GKwU w`‡KB fzj n‡q‡Q, Aci w`KwU mwVKfv‡e wjLv n‡q‡Q| G‡¶‡Î fz‡ji w`KwU ms‡kvab Kiv n‡e Ges Aci w`KwU AwbwðZ wnmv‡e †`Lv‡bv n‡e| (2) Dfq w`‡Ki fzj, A_©vr †WweU I †µwWU `yÕwU fzj n‡q‡Q| G‡¶‡Î Dfq w`KB wVK Ki‡Z n‡e| d‡j AwbwðZ wnmve cÖfvweZ bvI n‡Z cv‡i| A‡bK mgq †Kvb GKwU wnmve †WweU nIqvi K_v, fz‡j Zv †µwWU w`‡K †cvw÷s †`qv n‡j, Zv ms‡kva‡bi Rb¨ wظY UvKv w`‡q †WweU Ki‡Z n‡e| ms‡kvabx Rv‡e`v †`qvi mgq mwVK Rv‡e`v wK nIqvi K_v wQj Ges Avgiv wK Rv‡e`v cÖ`vb K‡iwQ, DfqB we‡ePbv Kiv cÖ‡qvRb| †hgb-weÁvcb eve` 5,000 UvKv cÖ`vb Kiv n‡q‡Q, hv gwbnvwi wnmv‡e wjwce× n‡q‡Q| mwVK Rv‡e`v n‡e: weÁvcb wnmve †WweU 5,000 bM`vb wnmve †µwWU

5,000

128

†iIqvwgj

f~jekZ Rv‡e`v cÖ`vb Kiv n‡q‡Q : gwbnvwi wnmve bM`vb wnmve

†WweU

5,000 †µwWU

5,000

GLv‡b †`Lv hv‡”Q †h bM`vb wnmv‡e †Kvb fzj nqwb| weÁvc‡bi cwie‡Z© gwbnvwi wnmve †jLv n‡q‡Q| myZivs Rv‡e`vi gva¨‡g gwbnvwi wnmve evwZj K‡i weÁvcb wnmve wjL‡Z n‡e| AZGe ms‡kvabx Rv‡e`v n‡e: weÁvcb wnmve †WweU 5,000 gwbnvwi wnmve †µwWU 5,000

D`vniY : 2011 mv‡ji 31 †k wW‡m¤^i G cÖ¯‘ZK…Z †iIqvwg‡j †WweU w`‡Ki †hvMdj A‡c¶v †µwWU w`‡Ki †hvMdj 250 UvKv Kg n‡qwQj, hv AwbwðZ wnmve bv‡g mvgwqKfv‡e ewm‡q †iIqvwgj wgjv‡bv n‡q‡Q| G Kvh© cÖwµqvq wbb¥wjwLZ fzj¸‡jv aiv c‡o‡Q1| wgjb Gi wbKU †_‡K 1,000 UvKv cvIqv wM‡q‡Q wKš—y D³ UvKvi Rb¨ Zv‡`i wnmveLvZ †WweU Kiv n‡q‡Q| 2| µq †diZ 350 UvKv µq wnmv‡ei †WweU cv‡k¦© †jLv n‡q‡Q| 3| µq wnmv‡ei †hvMdj 400 UvKv Kg †`Lv‡bv n‡q‡Q| 4| weµq wnmv‡ei †hvMdj 450 UvKv Kg †`Lv‡bv n‡q‡Q| 5| evÆv cÖvwß 950 UvKv evÆv wnmve- Gi †WweU cv‡k¦© wjwce× n‡q‡Q| 6| Mvwje GÛ †Kvs‡K 1,750 UvKv cÖ`vb Zv‡`i wnmve Lv‡Z †µwWU cv‡k¦© wjwce× Kiv n‡q‡Q| 7| weµq ‡diZ 450 UvKv weµq wnmv‡ei †µwWU cv‡k¦© wjwce× Kiv n‡q‡Q| 8| 5,000 UvKvi hš¿cvwZ †givgZ fz‡j hš¿cvwZ wnmv‡e †WweU Kiv n‡q‡Q| AwbwðZ wnmve ‡Lvjvi gva¨‡g ms‡kvab :

ms‡kvabx Rv‡e`v ZvwiL 2011 wW‡m: 31 (1)

wnmv‡ei wk‡ivbvg I e¨vL¨v

AwbwðZ wnmve wgjb wnmve (wgj‡bi wbKU ‡_‡K cÖvß UvKvi Rb¨ wgjb wnmve †WweU Kiv n‡qwQj, GLb ms‡kvab Kiv n‡jv) wW‡m (2) AwbwðZ wnmve µq wnmve ewn: †diZ wnmve (µq †diZ wnmv‡ei cwie‡Z© µq wnmve †WweU Kiv n‡qwQj, GLb ms‡kvab Kiv n‡jv) wW‡m (3) µq wnmve AwbwðZ wnmve (µq wnmv‡ei †hvMdj Kg †`Lv‡bv n‡qwQj, GLb ms‡kvab Kiv n‡jv)

L: c„:

†WweU UvKv

†µwWU UvKv

2000 2000 700 350 350 400 400

wnmveweÁvb

129

ZvwiL wW‡m

wW‡m

wW‡m

wW‡m

wW‡m

wnmv‡ei wk‡ivbvg I e¨vL¨v

L: c„:

(4) AwbwðZ wnmve weµq wnmve (weµq wnmv‡ei †hvMdj Kg †`Lv‡bv n‡qwQj, GLb ms‡kvab Kiv n‡jv) (5) AwbwðZ wnmve evÆv cÖvwß wnmve evÆv cÖ`vb wnmve (evÆv cÖvwßi Rb¨ fz‡j evÆv wnmve †WweU Kiv n‡qwQj, GLb ms‡kvab Kiv n‡jv) (6) Mvwje GÛ †Kvs wnmve AwbwðZ wnmve (Mvwje GÛ †Kv¤úvbxi wnmve‡K †Wwe‡Ui cwie‡Z© †µwWU Kiv n‡qwQj, GLb ms‡kvab Kiv n‡jv) (7) Avš—t †diZ wnmve weµq wnmve AwbwðZ wnmve (weµq †di‡Zi Rb¨ weµq wnmve‡K fz‡j †µwWU Kiv n‡qwQj, GLb ms‡kvab Kiv n‡jv) (8) ‡givgZ wnmve hš¿cvwZ wnmve (hš¿cvwZ †givg‡Zi Rb¨ fz‡j hš¿cvwZ wnmve †WweU Kiv n‡qwQj, GLb ms‡kvab Kiv n‡jv)

†WweU UvKv

†µwWU UvKv

450 450

1900 950 950

3500 3500

450 450 900

5,000 5,000

LwZqvb AwbwðZ wnmve †WweU ZvwiL 2011 wW‡m: 31 wW‡m: 31 wW‡m: 31 wW‡m: 31 wW‡m: 31

weeiY wgjb µq ewnt †diZ weµq evÆv cÖvwß

UvKv

ZvwiL 2011 2,000 wW‡m: 31

350 350 450 1,900 5,050

wW‡m: 31 wW‡m: 31 wW‡m: 31 wW‡m: 31

weeiY DØ„Ë µq Mvwje GÛ †Kvs Avš—t †diZ weµq

†µwWU UvKv 250 400 3,500 450 450 5,050

130

†iIqvwgj

Abykxjbx eûwbe©vPbx cÖkœ : 1| †iIqvwgj cÖ¯‘‡Zi D‡Ïk¨ n‡jvi) Avw_©K Ae¯’v wbY©q Kiv ii) MvwYwZK ï×Zv hvPvB Kiv iii) jvf †jvKmvb wbY©q Kiv wb‡Pi †KvbwU mwVK? K) i L) ii M) i I ii

N) iii

2| †iIqvwg‡ji †WweU w`‡K wjwce× n‡eÑ i) g~jab ii) D‡Ëvjb iii) weµq †diZ

wb‡Pi †KvbwU mwVK ?

K) i M) i I iii

L) ii N) ii I iii

L) i I ii N) ii

3| †iIqvwg‡j Aš—f©~³ n‡eÑ i) cÖviw¤¢K gRy` cY¨ ii) cÖviw¤¢K nv‡Z bM` iii) mgvcwb gRy` cb¨

wb‡Pi †KvbwU mwVK ?

K) i

M) ii I iii

4| †KvbwU Ab¨ wZbwU n‡Z wfbœ?

K) wk¶vbexk fvZv M) exgv †mjvgx

L) wk¶vbexk †mjvgx N) LvRbv I Ki

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wnmveweÁvb

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bx‡Pi Aby‡”Q`wUi Av‡jv‡K 7, 8 I 9 bs cÖ‡kœi DËi `vI : Rbve ivûj e¨emv‡qi hveZxq †jb‡`b g~jab I gybvdv †kÖwY‡Z h_vh_fv‡e wef³ K‡i _v‡Kb| wKš—s 2012 mv‡ji Ryb gv‡m 40,000 UvKv e¨emv‡q e¨env‡ii Rb¨ GKwU BqviKzjvi µq K‡ib Ges Gi ms¯’vcb eve` 4,000 UvKv e¨q nq hv wZwb gRywi wnmv‡e Aš—f©y³ K‡i‡Qb| 7| Rbve ivûj †jb‡`b wjwce× Ki‡Y †Kvb&& ai‡Yi fzj K‡i‡Qb ?

K. ev` covi fzj L. †jLvq fzj M. cwic~iK fzj N. bxwZMZ fzj 8| Rbve ivû‡ji fzj ms‡kva‡b cÖ‡qvRbxq Rv‡e`v `vwLjv `vI : K. Awdm miÄvwgw` wnmve †W: L. Awdm miÄvg wnmve †W: M. gRywi wnmve †W: bM`vb wnmve †µ: N. ms¯’vcb e¨q wnmve †W: gRyix wnmve †µ: 9| Dc‡iv³ 4,000 UvKv mwVKfv‡e wjwce× n‡j e¨emv‡qi Avw_©K weeiYx‡Z cÖfvweZ n‡e Ñ K. PjwZ m¤ú` L. ¯’vqx m¤ú` M. PjwZ `vq N. `xN©‡gqv`x `vq 10| AwbwðZ wnmv‡e cÖfve co‡eÑ i) ÒAvmevecÎ µq 45,000 UvKvÓ - µq wnmve †WweU 45,000 UvKv ii) ÒcY¨ µq 10,000 UvKvÓ- µq wnmve †µwWU 10,000 UvKv iii) ÒAvmevecÎ †givgZ 2,000 UvKvÓ- AvmevecÎ wnmve †WweU 2,000 UvKv wb‡Pi †KvbwU mwVK? (L) ii (K) i (N) i I iii (M) ii I iii m„Rbkxj cÖkœ : 1| wknve GÛ eªv`vm© Gi 2011 mv‡ji wW‡m¤¦i gv‡mi LwZqv‡bi D؄˸‡jv wQj wbb¥i~c:g~jab

80,000 exgv †mjvgx

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2,000

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15,000 wewb‡qvM

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25,000

12,000 mgvcbx e¨vs‡K Rgv

6,000

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30,000

132

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2| Rbve Rvwm`ÑGi 2010 mv‡ji 31†k wW‡m¤^i Zvwi‡Li D؄˸‡jv wbgœi~c : g~jab D‡Ëvjb cÖvc¨ wej cÖ‡`q wej mvaviY mwÂwZ bM` Znwej (1-1-2010) gRy` cY¨ (1-1-2010) Abv`vqx cvIbv Abv`vqx cvIbv mwÂwZ

150,000 50,000 30,000 25,000 5,000 6,000 40,000 5,000 3,000

45,000 30,000 25,000 5,000 3,000 2,000 10,000 8,000 35,000

`vjvb †KvVv †`bv`vi cvIbv`vi †eZb wk¶bwek †mjvwg (AwMÖg) e¨vsK RgvwZwi³ bM` Znwej (31-12-2010) exgv gRy` cY¨ (31-12-2010)

K. Rbve Rvwm‡`i †iIqvwg‡j †h D؄˸‡jvi Aš—f©y³ n‡e bv Zvi cwigvY KZ? L. Dch©y³ D؄˸‡jv Øviv Rbve Rvwm`ÑGi e¨emv‡qi †iIqvwgj cÖ¯‘Z Ki| M. Rbve Rvwm`ÑGi PjwZ m¤ú` I ¯^í‡gqv`x `v‡qi cwigvY wbY©q Ki| 3| †gmvm© mv‡jn GÛ †Kvs Gi wnmvei¶K KZ©„K cÖ¯‘ZK…Z †iIqvwgjwU‡Z wKQz AmvgÄm¨ cwijw¶Z nq| GB ΓwUc~Y© †iIqvwgjwU wb‡b¥ cÖ`Ë n‡jv : †iIqvwgj 31 wW‡m¤^i, 2009 µ/bs 1 2 3 4 5 6 7 8 9 10 11 12 13 14

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10000 67000 140000 280000

wnmveweÁvb

133

4| Awn wmivwgKm&& e¨emv‡qi MvwYwZK ï×Zv hvPvB‡qi D‡Ï‡k¨ 2011 mv‡ji 31†k wW‡m¤^i Zvwi‡L wbb¥œwjwLZ LwZqvb DØ„‡Ëi Z_¨ mieivn K‡i: g~jab 94,000 UvKv exgv †mjvgx 5,000 UvKv nv‡` bM` (1/1/2011) 15,000 UvKv Avg`vwb k~é 3,500 UvKv †`bv`vi 25,000 UvKv Kwgkb cÖvwß 2,000 UvKv cvIbv`vi 15,000 UvKv wewb‡qvM 15,000 UvKv D‡Ëvjb 10,000 UvKv e¨vsK Rgvi my` 500 UvKv µq 30,000 UvKv AvmevecÎ 40,000 UvKv weµq 45,000 UvKv cÖviw¤¢` gRy` cY¨ 25,000 UvKv wewb‡qv‡Mi my` 3,000 UvKv mgvcbx e¨vsK Rgv 6,000 UvKv mgvcbx gRy` cY¨ 12,000 UvKv K) Awn wmivwgKm&& Gi †iIqvwg‡j †gvU KZ UvKv Aš—f©~³ n‡e bv Zv wbY©q Ki| L) Dch©y³ Z‡_¨i Av‡jv‡K Awn wmivwgKm&& Gi †iIqvwgj cÖ¯‘Z Ki| M) D³ Z‡_¨i Av‡jv‡K gybvdv RvZxq Avq I gybvdv RvZxq e¨‡qi cwigvY wbY©q Ki| 5| 2012 mv‡ji 30 Ryb Zvwi‡L Rbve mvjvDwχbi LwZqvb wnmv‡ei DØ„Ë Øviv †iIqvwgj cÖ¯‘‡Zi ci †`Lv †Mj †iIqvwg‡j †WweU w`‡Ki †gvU †hvMdj †µwWU w`‡Ki †gvU †hvMdj A‡c¶v 2,200 UvKv †ewk| wnmv‡ei eB wbix¶vc~e©K wb‡gœv³ fzj mg~n D`NvwUZ n‡jv : 1| µq wnmv‡ei †hvMdj 1000 UvKv Kg †`Lv‡bv n‡q‡Q| 2| †eZb cwi‡kva 3000 UvKv, bM`vb wnmve †µwWU Kiv n‡jI †eZb wnmv‡e †WweU Kiv nqwb| 3| hš¿cvwZ weµq 5000 UvKv, fz‡j weµq wnmve †µwWU Kiv n‡q‡Q| 4| †`bv`vi gvndzR n‡Z 2000 UvKv cÖvwß, fz‡j gvndzR wnmve 200 UvKv Øviv †µwWU Kiv n‡q‡Q| K) Dc‡iv³ fzjmg~n n‡Z bxwZMZ I ev` covi fzj wPwýZ Ki| L) Dc‡iv³ fzjmg~‡ni ms‡kvabx `vwLjv cÖ`vb Ki| M) AwbwðZ wnmve cÖ¯‘‡Zi gva¨‡g wnmvewU eÜ Ki|

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GB Aa¨vq †k‡l AvgivÑ • g~jab I gybvdv RvZxq †jb‡`‡bi cv_©K¨ Ges Avw_©K weeiYx cÖ¯‘ZKi‡Y GB cv_©‡K¨i cÖ‡qvM Ki‡Z cvie| • wek` Avq weeiYx cÖ¯‘Z Ki‡Z cvie Ges Zv †_‡K jvf-¶wZ e¨vL¨v Ki‡Z cvie| • Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki‡Z cvie Ges G †_‡K ¯’vqx I PjwZ m¤ú` Ges `xN©‡gqv`x I PjwZ `v‡qi g‡a¨ cv_©K¨ Ki‡Z cvie| • bM` I cY¨ D‡Ëvjb, bZzb g~jab, bxU jvf/¶wZ wKfv‡e g~jab wnmv‡e cwieZ©b Av‡b Zv eyS‡Z cvie| • Abv`vqx cvIbv Ges m‡›`nRbK Abv`vqx cvIbv mwÂwZi cÖ‡qvRbxqZv Dcjwä K‡i wnmvef~³ Ki‡Z cvie| • m¤ú` mg~‡ni AeP‡qi A_©, D‡Ïk¨ I cÖ‡qvRbxqZv ey‡S Gi wnmve ivL‡Z cvie Ges Avw_©K weeiYx‡Z Gi cÖ‡qvM †`Lv‡Z cvie| • e¨emv‡qi Avw_©K Ae¯’vi g~j¨vq‡bi cÖ‡qvRbxqZv e¨vLv Ki‡Z cvi‡ev Ges g~j¨vq‡bi Rb¨ wnmve msµvš— Abycv‡Zi A_© eyS‡Z cvie| • wnmve msµvš— AbycvZ †hgb weµ‡qi mv‡_ bxU gybvdvi nvi, g~ja‡bi mv‡_ bxU gybvdvi nvi Ges PjwZ m¤ú` Ges PjwZ `v‡qi AbycvZ wbY©q I we‡k−lY Ki‡Z cvie| • wek` Avq weeiYx Ges `yB eQ‡ii ¸i“Z¡c~Y© wnmv‡ei AsK¸wj cvkvcvwk †i‡L Zzjbv Ki‡Z cvie Ges Avw_©K Ae¯’vi cwieZ©b eyS‡Z cvie|

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GK gvwjKvbv e¨emv‡qi Avw_©K weeiYx : cÖwZôv‡bi Avw_©K djvdj I Avw_©K Ae¯’v Rvbvi KvVv‡gve× myk„•Lj avivevwnK cÖwµqv‡K Avw_©K weeiYx ejv nq| Avw_©K weeiYx e„n`vKvi e¨enviKvix‡`i cÖwZôv‡bi Avw_©K djvdj, Avw_©K Ae¯’v I bM` cÖevn m¤ú‡K© Z_¨ mieiv‡ni gva¨‡g A_©‰bwZK wm×vš— MÖn‡Y mnvqZv K‡i| e¨e¯’vcbvi `¶Zv I mvwe©K Ae¯’v g~j¨vq‡bi Ab¨Zg wfwË Avw_©K weeiYx| Avš—R©vwZK wnmve gvb-01 (IAS-01) Abyhvqx Avw_©K weeiYx 5wU As‡k cÖ¯‘Z Kiv nq| Avw_©K weeiYxi 5wU avc n‡jv1. wek` Avq weeiYx (Statement of Comprehensive Income)

2. gvwjKvbv m¦Z¡ weeiYx (Statement of Changes in Equity) 3. Avw_©K Ae¯’vi weeiYx (Statement of Financial Position) 4. bM` cÖevn weeiYx (Statement of Cash Flows) 5. Avw_©K Ae¯’vi weeiYx‡Z e¨eüZ cÖ‡qvRbxq †bvU I ¸i“Z¡c~Y© wnmv‡ei bxwZgvjv (Notes, Comprising a summary of significant accounting policies and other explanatory information)

gva¨wgK (9g I 10g †kÖwY) ch©v‡q cÖ_g wZbwU av‡ci aviYv I cÖ¯‘Z cÖYvjx eY©bv Kiv n‡jv:

wek` Avq weeiYx: wek` Avq weeiYx‡Z gybvdv RvZxq Avq I e¨q wjwce×Kiv nq| †mev c&ª`vbKvix e¨emvq hv cY¨ µq weµq K‡i bv eis †mev cÖ`vb K‡i (weÁvcbx ms¯’v)| G iKg e¨emv‡q Avq †_‡K †mev cÖ`v‡bi hveZxq e¨q ev` w`‡j bxU gybvdv cvIqv hvq| Aciw`‡K cY¨ µq weµqKvix e¨emv‡q cY¨ weµqjä A_© †_‡K wewµZ c‡Y¨i e¨q ev` w`‡j †gvU gybvdv cvIqv hvq| Avi †gvU gybvdvi mv‡_ Ab¨vb¨ c‡iv¶ Avq †hvM K‡i, mgwó n‡Z c‡iv¶ e¨q ev` w`‡j bxU gybvdv cvIqv hvq| wPÎ : jvf I ¶wZi MÖvd Qwe

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wek` Avq weeiYx cÖ¯‘Z (†mev c&ª`vbKvix e¨emvq) : GKwU wbw`©ó mg‡q mvaviYZ cÖwZ eQ‡ii Rb¨ wek` Avq weeiYx cÖ¯‘Z Ki‡Z nq| GLv‡b eQ‡ii Avq †_‡K e¨q¸wj ev` w`‡j bxU Avq cvIqv hvq| D`vniY: cÖmvi weÁvcbx ms¯’vi 31 wW‡m¤^i 2010 ch©š— GK eQ‡ii Z_¨ †_‡K wek` Avq weeiYx cÖ¯ÍyZ Ki|

Avw_©K weeiYx

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†mev †_‡K Avq 60,000; my` Avq 500; wWwf‡WÛ Avq 2,500; weÁvcb mvgMÖx LiP 25,000; evoxfvov 4,000; we`y¨r I †Uwj‡dvb 2,000; g¨v‡bRv‡ii †eZb 5,000; exgv LiP 1,000; hvZvqvZ fvov 3,000 UvKv

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UvKv

60,000 500 2,500 63,000 25,000 4,000 2,000 5,000 1,000 3,000 (40,000) 23,000

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Avw_©K weeiYx

138 cY¨ µq weµqKvix e¨emv‡q bvg wek` Avq weeiYx ...........mv‡ji ..........Zvwi‡L mgvß eQ‡ii Rb¨ UvKv weµq ev`: †diZ ev`: weµq evÆv

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10,600 9,300 17,200 ?

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1,300 1,100 1,400 ?

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800 ?

4,200

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6,200 2,650

Avw_©K weeiYx

140

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cÖvß K‡qKwU Avq wb‡q Av‡jvPbv : 1) cÖvß jf¨vsk: e¨emv‡qi cÖ‡qvR‡bi Zzjbvq AwZwi³ A_© _vK‡j Zv wewfbœ †Kv¤úvbxi †kqv‡i wewb‡qvM Kiv nq| †mB †kqvi †_‡K cÖvß jf¨vsk GKwU Avq| 2) my` cÖvwß: e¨emv‡qi AwZwi³ A_© e¨vs‡K ev jvfRbK Lv‡Z wewb‡qvM Kiv n‡j Zv †_‡K my` cvIqv hvq|

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wnmveweÁvb

141

Avw_©K Ae¯’vi weeiYx : e¨emv‡qi Avw_©K Ae¯’v Rvbvi Rb¨ wnmveKv‡ji †kl w`‡b e¨emv‡qi mKj m¤ú`, `vq, I g~jab wb‡q Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq| Avw_©K Ae¯’vi weeiYx ¯’vqx I PjwZ m¤ú`, `xN©‡gqv`x I ¯^í‡gqv`x `vq, Ges gvwj‡Ki g~ja‡bi cwigvY Rvbv hvq| Gme Z_¨‡K we‡k−lY K‡i e¨emv‡qi wewfbœ wm×vš— MÖnY Kiv hvq| †hgb : `vq-†`bv m¤ú‡`i KZ Ask, PjwZ m¤ú` PjwZ `vq wgUv‡Z h‡_ó wKbv, bxU gybvdv wewb‡qvwRZ g~ja‡bi KZ Ask BZ¨vw` wel‡q Rvbv hvq|

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Avw_©K weeiYx

142

cY¨ µq weµqKvix e¨emv‡q bvg Avw_©K Ae¯’vi weeiYx ...........mv‡ji ..........Zvwi‡Li UvKv

m¤ú` mgyn PjwZ m¤ú`: bM` I e¨vsK Rgv †`bv`vi ev`: Abv`vqx cvIbv mwÂwZ cÖvc¨ wej Ae¨eüZ gwbnvwi cÖvc¨ Avq AM&ªxg cÖ`Ë LiP mgvcbx gRy` cY¨

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`xN©‡gqv`x `vq: e¨vsK FY / eÜKx FY

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†gvU `vq g~jab (mgvcbx DØ„Ë) †gvU `vq I gvwjKvbv m¦Z¡

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Avw_©K weeiYx cÖ¯‘ZKi‡Y wnmveweÁv‡bi bxwZgvjvi cÖ‡qvM wek` Avq weeiYx Ges Avw_©K Ae¯’vi weeiYx cÖ¯‘ZKi‡Y wnmveweÁv‡bi wKQy wbqg-bxwZ gvbv nq| mwVKfv‡e jvf-¶wZ Ges m¤ú` I `vq-†`bvi cwigvY wbi~cY Ki‡Z n‡j GB wbqg-bxwZ AbymiY Aek¨ KiYxq|

wnmveweÁvb

143

1) e¨emvwqK ¯^Z¡v bxwZ (Entity) : e¨emv‡qi gvwjK‡K e¨emvq cÖwZôvb †_‡K c„_K we‡ePbv Kiv nq| ZvB gvwj‡Ki bv‡g wnmve bv †i‡L e¨emvq cÖwZôv‡bi bv‡g hveZxq wnmve ivLv nq| GRb¨ gvwjK KZ…©K cÖ`Ë g~jab e¨emv‡qi GKwU `vq| GKB Kvi‡Y gvwjK KZ©„K D‡Ëvjb Zuvi wbR¯^ LiP hv Zuvi g~ja‡bi cwigvY Kwg‡q †`q| 2) Pjgvb cÖwZôvb aviYv (Going Concern) : G aviYv Abyhvqx wKQz wbw`©ó †gqv`x cÖwZôvb Qvov Ab¨vb¨ cÖwZôvbmg~n Awbw`©óKvj a‡i Pjgvb _vK‡e e‡j a‡i ‡bqv nq| A_©vr cÖwZôvbwU eQ‡ii ci eQi Pj‡e Ges fwel¨‡Z G e¨emv eÜ Kivi †Kvb cwiKíbv †bB| GB bxwZi Kvi‡Y Avq I e¨q‡K g~jab I gybvdv RvZxq `yB †kÖYx‡Z fvM Kiv nq| g~jab RvZxq AvB‡Ugmg~n Øviv Avgiv Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kwi| ZvB ¯’vqx m¤úwËi †¶‡Î Zvi RxebKvj ch©šÍ cÖwZ eQi AePq ai‡Z nq| GB bxwZ bv _vK‡j Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv m¤¢e nZ bv Ges AePq aiviI cÖ‡qvRb nZ bv| 3) wnmveKvj aviYv (Periodicity) : Pjgvb bxwZ Abyhvqx e¨emv‡qi wbw`©ó †Kvb Avqy¯‹vj bvB| wKš—y Avw_©K Ae¯’v Rvb‡Z Awbw`©óKvj A‡c¶v Kiv hvq bv| ZvB cÖwZ eQiB Avw_©K Ae¯’v Rvbvi Rb¨ wek` Avq weeiYx I Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq| cÖwZôv‡bi Abš— Avqy®‹vj‡K ¶z`ª ¶z`ª mgvb As‡k fvM K‡i †bqv nq| GB GK GKwU fvM‡K wnmveKvj e‡j| wnmveKvj mvaviYZ GK eQi †gqv`x nq| 4) e‡Kqv aviYv (Accrual) : Avq weeiYx ïay bM` cÖvwß I bM` cÖ`v‡bi Dci wfwË K‡i cÖ¯‘Z nq bv| e‡Kqv aviYvi Dci wfwË K‡i wek` Avq weeiYx ˆZix Kiv nq| cÖ`Ë Li‡Pi mv‡_ e‡Kqv LiP Ges cÖvß Av‡qi mv‡_ cÖvc¨ Avq †hvM K‡i wek` Avq weeiYx‡Z †`Lv‡bv nq| c¶vš—‡i, AwMÖg Avq I e¨q‡K mswk−ó wnmve LvZ †_‡K ev` w`‡q †`Lv‡bv nq| A_©vr wnmve mv‡ji Rb¨ Avq ev e¨‡qi cwigvY KZ †mwUB gyL¨, H Avq eve` KZ bM‡` cvIqv †Mj ev H e¨q eve` KZ bM‡` †`qv nj †mwU gyL¨ bq| 5) i¶bkxjZvi bxwZ (Conservitism) : GB bxwZ Abyhvqx gybvdv wbb©‡q i¶bkxj n‡Z n‡e A_©vr hZ`yi m¤¢e gybvdv Kg †`Lv‡Z n‡e| ZvB fwel¨‡Zi m¤¢ve¨ mKj e¨q I ¶wZ‡K Avq weeiYx‡Z wjwce× Kiv nq| wKš—y Av‡qi †¶‡Î m¤¢vebv _vK‡j Pj‡e bv eis wbwðZ n‡Z n‡e, wbwðZ Avq‡KB Avq weeiYx‡Z †`Lv‡bv n‡e| m¤¢ve¨ Av‡qi Dci wfwË K‡i hw` gvwjK bxU jv‡fi Ask wb‡q hvb Ges H m¤¢ve¨ Avq hw` Avm‡j bv N‡U Z‡e gvwjK cÖKZ … c‡¶ g~jabB †f‡½ †dj‡jb hv e¨emv‡qi Rb¨ ¶wZKi| i¶bvkxj bxwZi Rb¨ m¤¢ve¨ Avbv`vqx cvIbv ¶wZ wnmv‡e †`Lvb nq| Avi mgvcbx gRy‡`i evRvi g~~j¨ µq g~‡j¨i †P‡q †ekx n‡jI †mwU †`Lv‡bv nq bv eis †hwU Kg †mB g~j¨B †`Lvb nq| 6) µqg~j¨ bxwZ (Cost Price) : GB bxwZ Abyhvqx ¯’vqx m¤ú`mg~n †h g~‡j¨ µq Kiv n‡qwQj †mB g~‡j¨B cÖwZ eQi Avw_©K Ae¯’vi weeiYx†Z †`Lv‡bv nq| evRvi g~‡j¨ †`Lv‡bv nq bv KviY ¯’vqx m¤ú` wewµi Rb¨ bq eis `xN©Kvj e¨emv‡q e¨env‡ii Rb¨ µq Kiv nq| µq g~j¨ ej‡Z m¤úwË AR©‡b cÖ`Ë A_© I e¨envi Dc‡hvMx Kivi Rb¨ Avbylvw½K LiP Dfq‡K eySvq| 7) mvgÄm¨Zv bxwZ (Consistency) : GB bxwZ Abymv‡i wnmveweÁv‡bi wnmve mg~n cÖ‡Z¨K eQ‡i GKB c×wZ AbymiY K‡i cÖ¯ÍyZ Kiv nq| GB eQi GK c×wZ Ges Av‡iK eQi Ab¨ c×wZ GB bxwZ AbymiY Ki‡j wewfbœ eQ‡i wnmvemg~‡ni mwVK Zzjbv Kiv hvq bv| d‡j e¨emv‡qi Avw_©K Ae¯’vi cwieZ©‡bi mwVK wPÎ cvIqv hvq bv|

144

Avw_©K weeiYx

8) e¯‘wbôZv aviYv (Materiality) : wnmveweÁv‡b e¯‘wbôZv cÖ_v ej‡Z wnmvei¶‡Ki Ávb, AwfÁZv I eyw×gËvi Øviv †jb‡`bmg~n wnmvefz³KiY Kiv‡K eySvq| wnmvei¶K‡K cÖvmw½KZv I AcÖvmw½KZv wePvi K‡i wnmv‡ei eB‡Z †jb‡`b wjwce× Ki‡Z nq| D`vni‡Yi gva¨‡g welqwU eySv‡bv †h‡Z cv‡icÖwZôvb †Kvb ¯’vqx m¤ú` hv `xN©w`b e¨envi n‡e ¯^íg~‡j¨i wewbg‡q µq Kij| wnmvei¶K D³ µq‡K m¤ú` wnmv‡e wjwce× bv K‡i LiP ¯^i~c wjwce× Ki‡eb| †hgb-Nwo, ÷¨vcjvi, cvwÂs †gwkb, K¨vjKz‡jUi cÖf…wZ e¨emv‡q `xN©w`b e¨envi nq wKš—y G‡`i g~j¨ A‡c¶vK…Z Kg nIqvq m¤ú‡`i Aš—f©y³ bv K‡i mswk−ó wnmve eQ‡ii LiP wnmv‡e wjwce× Ki‡Z n‡e|

Avw_©K weeiYx cÖ¯‘ZKi‡b we‡eP¨ mgš^qmg~n : †h mg‡qi Rb¨ Avw_©K weeiYx cÖ¯‘Z Kiv nq †m mg‡qi mKj e¨q cwi‡kvwaZ Ges Acwi‡kvwaZ DfqB Avw_©K weeiYx‡Z †`Lv‡Z n‡e| †Zgwbfv‡e, Avq hv cvIqv †M‡Q Ges cvIbv i‡q‡Q DfqB wnmvef~³ Ki‡Z n‡e| Z‡e Av‡Mi eQi Ges c‡ii eQ‡ii †Kvb Avq-e¨q PjwZ eQ‡ii Avq e‡j MY¨ Kiv hv‡e bv| Avgiv Rvwb †iIqvwg‡ji wnmveN‡ii e¨v‡jÝmg~n wb‡q Avw_©K weeiYx cÖ¯‘Z Kiv nq| Z‡e wewfbœ Kvi‡Y wKQy wnmveLvZ mswk−ó eQ‡ii Rb¨ c~Y©v½ (up-to-date) bvI n‡Z cv‡i| †iIqvwgj cÖ¯‘Z Kivi ci hLb GB AvB‡Ug¸‡jv aiv co‡e ZLb H wnmveLvZ‡K c~Y©v½ (mswk−ó eQi msµvšÍ) K‡i Zzjvi Rb¨ mgš^q Rv‡e`v †`qv nq| e‡Kqv e¨q : †iIqvwgj cÖ¯‘Z Kivi ci †`Lv †Mj †h 500 UvKv gRyix e‡Kqv Av‡Q| ZLb e‡Kqv aviYv Abyhvqx GB 500 UvKv wek` Avq weeiYx‡Z e¨q wnmv‡e †`Lv‡Z n‡e KviY GwU eZ©gvb eQ‡ii LiP Ges mgcwigvY UvKv Avw_©K Ae¯’vi weeiYx‡Z PjwZ `vq wnmv‡e †`Lv‡Z n‡e KviY GwU `ª“Z cwi‡kva Ki‡Z n‡e| AwMÖg cÖ`Ë e¨q : eQ‡ii †k‡l Rvbv †Mj 800 UvKv evoxfvov AMÖxg †`qv n‡q‡Q| wnmve Kvj aviYv Abyhvqx GB 800 UvKv wek` Avq weeiYx‡Z evoxfvov wnmve LvZ †_‡K ev` n‡e KviY GwU eZ©gvb wnmve mvj msµvš— bq Ges mgcwigvY UvKv Avw_©K Ae¯’vi weeiYx†Z PjwZ m¤ú` wnmv‡e †`Lv‡Z n‡e Kvib G UvKv †ekx †`qv n‡q‡Q hv Ab¨vb¨ m¤úwËi gZ fwel¨‡Z myweav cÖ`vb Ki‡e| cÖvc¨ Avq ev e‡Kqv Avq : eQ‡ii †k‡l Rvbv ‡Mj †h wewb‡qv‡Mi Dci my` 600 UvKv eZ©gvb mv‡j AwR©Z n‡q‡Q wKš—y GLbI cvIqv hvqwb| ZLb wnmve Kvj aviYv Abyhvqx GB 600 UvKv wek` Avq weeiYx‡Z Avq Ges Avw_©K Ae¯’vi weeiYx‡Z PjwZ m¤ú‡` cÖvc¨ my` bv‡g †`Lv‡Z n‡e| AMÖxg cÖvß Avq : aiv hvK PjwZ eQ‡ii †iIqvwg‡j evox fvov eve` Avq 10,000 UvKv †`qv Av‡Q| wKš—y Gi g‡a¨ 3,000 UvKv cieZx© eQi eve` AwMÖg Av`vq n‡q‡Q| G‡¶‡Î, wek` Avq weeiYx‡Z 10,000 UvKv †_‡K 3,000 UvKv ev` w`‡q eZ©gvb eQ‡i 7,000 UvKv evox fvov Avq †`Lv‡Z n‡e Ges 3,000 UvKv Avw_©K Ae¯’vi weeiYx‡Z `vq wnmv‡e †`Lv‡Z n‡e KviY GwU cvIqv †M‡Q hvi Rb¨ †mev cÖ`vb Ki‡Z n‡e A_ev cieZ©x eQ‡ii Av‡qi mv‡_ mgš^q n‡e|

wnmveweÁvb

145

gvwjK KZ…©K cY¨ D‡Ëvjb : eQ‡ii †k‡l Rvbv †Mj gvwjK Zuvi e¨w³MZ e¨env‡ii Rb¨ 4,000 UvKvi cY¨ e¨emvq †_‡K e¨envi K‡i‡Qb| GwU e¨emv‡qi bq eis gvwj‡Ki e¨w³MZ LiP| ZvB Avq weeiYx‡Z cY¨ µq wnmve †_‡K 4,000 UvKv D‡Ëvjb bv‡g ev` hv‡e Ges Avw_©K Ae¯’vi weeiYx‡Z mgcwigvY UvKv w`‡q gvwj‡Ki g~jab K‡g hv‡e| AePq : e¨emv‡q e¨env‡ii d‡j ¯’vqx m¤ú` †hgb `vjvb‡KvVv, hš¿cvwZ BZ¨vw` ¶q cÖvß nq| GB ¶q ev ¶wZ AePq bv‡g wek` Avq weeiYx‡Z cwiPvjb e¨q wnmv‡e †`Lvb nq| aiv hvK †iIqvwg‡j hš¿cvwZ 80,000 UvKv| eQ‡i 15% nv‡i hš¿cvwZi Dci AePq wnmvefy³ Ki‡Z n‡e| G‡¶‡Î (80,000 × 15%) 12,000 UvKv AePq bv‡g wek` Avq weeiYx‡Z e¨q wnmv‡e †`Lv‡Z n‡e| mgcwigvY UvKv Avw_©K Ae¯’vi weeiYx†Z cywÄf~Z AePq bv‡g hš¿cvwZ †_‡K ev` w`‡q †`Lv‡Z n‡e| wek` Avq weeiYx UvKv cwiPvjb e¨q: hš¿cvwZi AePq

12,000

Avw_©K Ae¯’vi weeiYx UvKv ¯’vqx m¤ú`: hš¿cvwZ (Ñ) cywÄf~Z AePq

UvKv

80,000 12,000 68,000

Abv`vqx cvIbv : †`bv`vi‡`i g‡a¨ †Kn †`Dwjqv n‡Z cv‡ib ev Ab¨ Kvi‡b cvIbv Abv`vqx _vK‡Z cv‡i| e¨emv‡qi GB ¶wZ‡K Abv`vqx cvIbv e‡j| aiv hvK †iIqvwg‡j 50,000 UvKv †`bv`vi wnmve| eQ‡ii †k‡l Rvbv †Mj †h GKRb †`bv`vi †_‡K 1000 UvKv Avi KLbI cvIqv hv‡e bv| ZvB GwU ¶wZ wnmv‡e wek` Avq weeiYx‡Z †`Lv‡Z n‡e Ges `yÕZidv `vwLjv Abyhvqx mgcwigvY UvKv Avw_©K Ae¯’vi weeiYx†Z Abv`vqx cvIbv bv‡g †`bv`vi †_‡K ev` w`‡q †`Lv‡Z n‡e| Abv`vqx cvIbv mwÂwZ : †`bv`vi †_‡K wbwðZ Abv`vqx cvIbv ev` †`qvi ci Aewkó †`bv`vi‡`i wKQy Ask cieZ©x‡Z Av`vq bvI n‡Z cv‡i| GwU m¤¢ve¨ ¶wZ hv wek` Avq weeiYx‡Z Abv`vqx cvIbv mwÂwZ ev m¤¢ve¨ Abv`vqx cvIbv bv‡g †`Lvb nq Ges i¶YkxjZvi bxwZ Abyhvqx Avw_©K weeiYx‡Z †`bv`vi †_‡K ev` nq| D`vniYaiv hvK, †iIqvwg‡j †`bv`vi wnmve 50,000 UvKv Ges Abv`vqx cvIbv mwÂwZi cÖviw¤¢K DØ„Ë 2,000 UvKv| GKRb †`bv`vi †_‡K 1,000 UvKv Avi KLbI cvIqv hv‡e bv| Dciš—y, Aewkó †`bv`v‡ii 5% Av`vq bvI n‡Z cv‡i| Abv`vqx cvIbv I Abv`vqx cvIbv mwÂwZ, wek` Avq weeiYx Ges Avw_©K Ae¯’vi weeiYx‡Z †`Lvb n‡jv :

Avw_©K weeiYx

146 wek` Avq weeiYx‡Z: Abv`vqx cvIbv (+) bZzb Abv`vqx cvIbv mwÂwZ {(50,000-1,000) × 5%}

1,000 2,450 3,450 2,000 1,450

(Ñ) cyivZb Abv`vqx cvIbv mwÂwZ (cÖv: DØ„Ë)

Avw_©K Ae¯’vi weeiYx‡Z : †`bv`vi ev` Abv`vqx cvIbv mwÂwZ

49,000 2,450 46,550

KvR : 2011 m‡b Abv`vqx cvIbv mwÂwZ cÖviw¤¢K e¨v‡jÝ 4,000 UvKv| eQ‡ii †k‡l †`bv`vi 60,000 UvKv| aiv nj G eQi †`bv`v‡ii 10% bvI cvIqv †h‡Z cv‡i| †`LvI: Avq weeiYx‡Z KZ ¶wZ †`Lvb n‡e Ges Avw_©K weeiYx‡Z Abv`vqx cvIbv mwÂwZ KZ n‡e| wk¶v_©x‡`i myweav‡_© K‡qKwU m¤ú~Y© cÖ¯‘ZK…Z Avw_©K weeiYx cÖkœmnKv‡i D‡j−L Kiv n‡jv| D`vnib :1 myg½j GÛ mÝ GKwU GKgvwjwK AvmevecÎ e¨emvqx| Gi wnmvei¶K wb‡Pi †iIqvwgjwU cÖ¯‘Z K‡i‡Qb| †iIqvwgj 31 wW‡m¤^i 2011 cY¨ µq I weµq cY¨ †diZ †eZb Avš—t cwienb ewnt cwienb exgv wcªwgqvg weÁvcb LiP e¨s‡K Rgv g~jab †`bv`vi cvIbv`vi hš¿cvwZ Rwg 10% FY (2015 †Z cÖ‡`q) cywÄfyZ AePq-hš¿cvwZ Abv`vqx cvIbv mwÂwZ gRy` cY¨ (1 Rvbyqvwi 2011)

†WweU UvKv 1,47,000 4,000 20,000 2,000 800 5,000 2,500 15,000

†µwWU UvKv 2,90,000 3,000

5,00,000 7,000 10,000 2,80,000 4,73,200 1,00,000 56,000 500 3,000 9,59,500

9,59,500

wnmveweÁvb

147

mgš^qmg~n : 1) mgvcbx gRy` c‡Y¨i µqg~j¨ 5,000 UvKv I evRvi g~j¨ 4,000 UvKv 2) hš¿cvwZi AePq 10% ai‡Z n‡e| 3) gRyix 6,000 UvKv e‡Kqv Av‡Q| 4) exgvi wcÖwgqvg AMÖxg †`qv Av‡Q 2,500 UvKv| 5) m¤¢ve¨ Abv`vqx cvIbv 10% ai‡Z n‡e| 6) F‡bi my` e‡Kqv Av‡Q| Rbve myg½j GÛ mÝ 2011 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ wek` Avq weeiYx Ges D³ Zvwi‡Li Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki|

mgvavb: myg½j GÛ mÝ wek` Avq weeiYx 2011 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ UvKv bxU weµq: †gvU weµq ev`: †diZ ev`: wewµZ c‡Y¨i e¨q cÖviw¤¢K gRy` µq ev`: †diZ

UvKv

UvKv

2,90,000 4,000 2,86,000 3,000 1,47,000 (3,000) 1,44,000 2,000

†hvM: Avš—tcwienb ev`: mgvcbx gRy`

1,46,000 (4,000)

†gvU gybvdv ev`: cwiPvjb e¨q †eZb †hvM: e‡Kqv ewn:cwienb weÁvcb LiP exgv LiP ev`: AM&ªxg

20,000 6,000 5,000 (2,500)

AePq (2,80,000 ¯ 10%) bZzb Abv`vqx cvIbv mwÂwZ (7,000¯10%) ev`: cyivZb Abv`vqx cvIbv mwÂwZ (cÖvt DØ„Ë)

700 500

26,000 800 2,500 2,500 28,000 200

cwiPvjb gybvdv

(60,000) 81,000

bxU gybvdv

(10,000) 71,000

ev`: AcwiPvjb e¨q F‡bi my` (1,00,000¯10%)

1,45,000 1,41,000

Avw_©K weeiYx

148 myg½j GÛ mÝ

g~jab (1/1/2011) †hvM : bxU gybvdv

gvwjKvbv m¦Z¡ weeiYx 2011 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ UvKv 5,00,000 71,000 gvwjKvbv m¦Z¡ (31/12/2011)

UvKv

5,71,000

myg½j GÛ mÝ Avw_©K Ae¯’vi weeiYx 31 wW‡m¤^i 2011 Zvwi‡Li UvKv PjwZ m¤ú` : bM` I e¨vsK †`bv`vi ev`: Abv`vqx cvIbv mwÂwZ AM&ªxg cÖ`Ë exgv gRy` cY¨

UvKv

15,000 7,000 700

†gvU PjwZ m¤ú` ¯’vqx m¤ú` : hš¿cvwZ ev`: cywÄfyZ AePq(56,000 + 28,000) Rwg †gvU ¯’vqx m¤ú` †gvU m¤ú` `vqmg~n I gvwj‡Ki ¯^Z¡vwaKvi ¯^í‡gqv`x `vq: cvIbv`vi my` e‡Kqv e‡Kqv gRyix †gvU PjwZ `vq `xN©‡gqv`x `vq: FY (2015 mv‡j cÖ‡`q) †gvU `vq g~jab (mgvcwb DØ„Ë) †gvU `vq I gvwjKvbv m¦Z¡

UvKv

2,80,000 84,000

10,000 10,000 6,000

6,300 2,500 4,000

1,96,000 4,73,200

27,800

6,69,200 6,97,000

26,000 1,00,000

1,26,000 5,71,000 6,97,000

wnmveweÁvb

149

D`vniY t 2 Rbve Rvnv½xi Avj‡gi 2010 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ wek` Avq weeiYx Ges D³ Zvwi‡Li Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| Rvnv½xi Avjg Gi †iIqvwgj 31 wW‡m¤^i 2010 wnmv‡ei bvg cÖviw¤¢K gRy` cY¨ µq I weµq gRywi Avš—t cwienb ewnt cwienb Kwgkb cÖvwß †eZb weÁvcb 10%wewb‡qvM nv‡Z bM` †`bv`vi I cvIbv`vi Avg`vwb ïé gwbnvwi Awdm LiP we`y¨r LiP D‡Ëvjb I g~jab †diZ e¨vsK RgvwZwi³ Abv`vqx cvIbv evÆv AvmevecÎ hš¿cvwZ wewb‡qv‡Mi my` e¨vsK RgvwZwi‡³i my`

24,000 10,000 20,000 3,600 30,000 7,000 3,000 6,000 5,000 40,000 7,000 8,000 1,000 20,000 70,000

mgš^q t

†µwWU UvKv 1,57,000

500

†gvU

K. L. M. N.

†WweU UvKv 30,000 76,000 10,000 5,000 8,000

gRy` cY¨ (31/12/2010) 40,000 UvKv| Awdm LiP e‡Kqv 1,000 UvKv| Ae¨eüZ gwbnvwi 500 UvKv| †eZb AwMÖg cwi‡kva 4,000 UvKv|

1,000 3,84,600

19,500

1,70,000 6,000 30,000 800 800

3,84,600

Avw_©K weeiYx

150

mgvavb t Rvnv½xi Avj‡gi wek` Avq weeiYx 2010 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ UvKv weµq ev`: †diZ ev` : weµxZ c‡Y¨i e¨q cÖviw¤¢K gRy` cY¨ µq ev`: †diZ

UvKv 15,7000 -7,000

1,50,000 30,000 76,000 -6,000

Avš—t cwienb gRywi Avg`vwb ïé ev`: mgvcbx gRy` cY¨

70,000 5,000 10,000 7000 1,22,000 -40,000

†gvU gybvdv †hvM : evÆv cÖvwß Kwgkb cÖvwß

800 500

ev` : cwiPvjb e¨q ewnt cwienb †eZb ev`: AwMÖg

82,000 68,000 1,300 69,300

8,000 24,000 -4,000

weÁvcb gwbnvwi ev`: Ae¨eüZ

3,000 -500 6,000 1,000

Awdm LiP †hvM: e‡Kqv we`y¨r LiP Abv`vqx cvIbv evÆv cÖ`vb

20,000 10,000 2,500 7,000 5,000 8,000 1,000

cwiPvjb gybvdv AcwiPvjb Avq : wewb‡qv‡Mi my` †hvM: cÖvc¨ my` AcwiPvjb e¨q: e¨vsK RgvwZwi‡³i my`

800 1,200

(61,500) 7,800

2,000 (1,000)

bxU AcwiPvjb Avq bxU gybvdv

UvKv

1,000 8,800

wnmveweÁvb

151 Rvnv½xi Avj‡gi

g~jab (1/1/2010) (+) bxU jvf

gvwjKvbv m¦Z¡ weeiYx 2010 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ UvKv 1,70,000 8,800

UvKv 1,78,800 (40,000) 1,38,800

(Ñ) D‡Ëvjb gvwjKvbv m¦Z¡ (31/12/2010)

Rvnv½xi Avj‡gi Avw_©K Ae¯’vi weeiYx 31 wW‡m¤^i 2010 m¤ú`

UvKv

PjwZ m¤ú` : nv‡Z bM` †`bv`vi Ae¨eüZ gwbnvix AwMÖg †eZb cÖ`vb wewb‡qv‡Mi Abv`vqx my` mgvcbx gRy` cY¨

UvKv 3,600 30,000 500 4,000 1,200 40,000 79,300

†gvU PjwZ m¤ú` wewb‡qvM : 10% wewb‡qvM

20,000

¯’vqx m¤ú` : AvmevecÎ hš¿cvwZ

20,000 70,000

20,000

90,000 1,89,300

†gvU ¯’vqx m¤ú` †gvU m¤ú` `vqmg~n I gvwj‡Ki ¯^Ë¡vwaKvi PjwZ `vq: cvIbv`vi e¨vsK RgvwZwi³ Awdm LiP e‡Kqv

19,500 30,000 1,000 †gvU PjwZ `vq

g~jab (mgvcwb DØ„Ë) †gvU `vq I gvwjKvbv m¦Z¡

50,500 1,38,800 1,89,300

Avw_©K weeiYx

152

D`vniY t 3 kIKZ †UªWv‡m©i wb‡gœv³ †iIqvwgj I mgš^qmg~n we‡ePbvc~e©K 2011 mv‡ji 31 gvP© Zvwi‡L mgvß eQ‡ii wek` Avq weeiYx Ges D³ Zvwi‡Li Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki : †iIqvwgj 31 gvP© 2011 wnmv‡ei bvg nv‡Z bM` e¨vsK Rgv cÖvc¨ wej I cÖ‡`q wej g~jab cÖviw¤¢K gRy` cY¨ µq I weµq weµq evÆv I µq evÆv †`bv`vi cvIbv`vi AvmevecÎ weµqRwbZ gybvdv weÁvcb †eZb cwienb Abv`vqx cvIbv Abv`vqx cvIbv mwÂwZ Kwgkb BRviv m¤ú` (5 eQi) AvmevecÎ Awdm miÄvg D‡Ëvjb

†WweU UvKv 8,200 11,000 3,500 11,000 35,000 3,000 22,000

2,000 1,00,000 58,000 2,000 20,000 1,000

7,000 10,000 1,000 2,000 300 30,000 4,000 5,000 32,000 1,85,000

mgš^q : K. mgvcbx gRy` cY¨ 20,000 ; L. 2 gv‡mi †eZb e‡Kqv i‡q‡Q; M. †`bv`v‡ii AviI 1,000 UvKv Av`vq‡hvM¨ bq; N. weÁvcb LiP 2 eQ‡ii Rb¨ cwi‡kvwaZ; AvmevecÎ I Awdm miÄv‡gi Dci 5% AePq ai‡Z n‡e|

†µwWU UvKv

1,500 500

1,85,000

wnmveweÁvb

mgvavb :

153 kIKZ †UªWv‡m©i wek` Avq weeiYx 2011 mv‡ji 31 gvP© Zvwi‡L mgvß eQ‡ii UvKv

weµq ev`: weµq evÆv ev` : weµxZ c‡Y¨i e¨q cÖviw¤¢K gRy` µq ev`: µq evÆv

UvKv 58,000 -3,000

UvKv 55,000

11,000 35,000 -2,000

†hvM: cwienb ev`: mgvcYx gRy` cY¨

33,000 1,000 45,000 -20,000

†gvU gybvdv †hvM: Kwgkb cÖvwß ev` : cwiPvjb e¨q weÁvcb 1 ev`: wejw¤^Z ( ) 2 †eZb †hvM: e‡Kqv

-25,000 30,000 500 30,500

7,000 -3,500 10,000 2,000

Abv`vqx cvIbv †hvM: bZzb Abv`vqx cvIbv

2,000 1,000 3,000 -1,500

ev`: cyivZb Abv`vqx cvIbv mwÂwZ 1 BRviv m¤ú` Ae‡jvcb ( ) 5 AePqÑAvmevecÎ AePqÑAwdm miÄvg

3,500

12,000

1,500 6,000

200 250

450

cwiPvjb gybvdv AcwiPvjb Avq : AvmevecÎ weµq RwbZ gybvdv AcwiPvjb e¨q : Kwgkb cÖ`vb

1,000 -300 bxU AcwiPvjb Avq bxU gybvdv

-23,450 7,050

-300

700 7,750

Avw_©K weeiYx

154 kIKZ †UªWv‡m©i gvwjKvbv m¦Z¡ weeiYx 2011 mv‡ji 31 gvP© Zvwi‡L mgvß eQ‡ii UvKv 1,00,000 7,750

g~jab (1.4.2010) (+) bxU jvf

UvKv 1,07,750 -32,000 77,750

(Ñ) D‡Ëvjb gvwjKvbv m¦Z¡ (31/03/2011)

kIKZ †UªWv‡m©i m¤ú` PjwZ m¤ú` : nv‡Z bM` e¨vsK Rgv cÖvc¨ wej †`bv`vi ev`: bZzb Abv`vqx cvIbv

Avw_©K Ae¯’vi weeiYx, 31 gvP© 2011 UvKv UvKv

UvKv 8,200 11,000 3,500

22,000 -1,000 21,000 20,000

mgvcwb gRy` cY¨ †gvU PjwZ m¤ú` Ab¨vb¨ m¤ú` : wejw¤^Z weÁvcb ¯’vqx m¤ú` : BRviv m¤ú` ev`: Ae‡jvcb

63,700 3,500 30,000 -6,000

AvmevecÎ ev`: cywÄf~Z AePq

4,000 -200

Awdm miÄvg ev`: cywÄf~Z AePq

5,000 -250

†gvU ¯’vqx m¤ú` †gvU m¤ú` `vqmg~n I gvwj‡Ki m¦Z¡vwaKvi PjwZ `vq : cÖ‡`q wej cvIbv`vi e‡Kqv †eZb †gvU PjwZ `vq g~jab (mgvcbx DØ„Ë) †gvU `vq I gvwjKvbv m¦Z¡

24,000 3,800 4,750

32,550 99,750

2,000 20,000 2,000 24,000 77,750 99,750

wnmveweÁvb

155

D`vniY : 4 dvinvbv Av³v‡ii wb‡gœv³ †iIqvwgj I mgš^qmg~n we‡ePbvc~e©K 2011 mv‡ji 30 Ryb mgvß eQ‡ii wek` Avq weeiYx Ges D³ Zvwi‡Li Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki : †iIqvwgj 30 Ryb 2011 wnmv‡ei bvg †`bv`vi I cvIbv`vi `vjvb‡KvVv mvaviY mwÂwZ nv‡Z bM` g~jab D‡Ëvjb cÖviw¤¢K gRy` cY¨ µq I weµq `vjv‡bi †givgZ RvnvR fvov ïé WK PvR© †eZb I gRyix mvaviY LiP e¨vsK RgvwZwi³ exgv wcÖwgqvg Kz&FY I KzFY mwÂwZ weÁvcb wk¶vbexk fvZv g~ja‡bi my` D‡Ëvj‡bi my` ågY LiP Dcfvov AvqKi

†WweU UvKv 20,000 70,000

†µwWU UvKv 37,000 10,000

18,600 1,00,000 35,000 30,000 84,000 2,600 4,000 1,000 1,700 18,000 5,000

1,54,000

3,000 1,500 3,000 5,500 3,600 10,000

2,500

4,000 3,000 11,000 5,000 3,21,500

3,21,500

mgš^q : K. L. M. N. O. P.

e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb 1,000 UvKv wnmvefy³ nqwb| AwjwLZ Avš—t †diZ I ewnt †diZ h_vµ‡g 4,000 I 2,000 UvKv| exgv wcÖwgqvg 2011 mv‡ji 30 †m‡Þ¤^i ch©š— cwi‡kvwaZ| [GK eQ‡ii Rb¨] Ae¨eüZ gwbnvix 1,000 UvKv Ges 1 gv‡mi Dcfvov Abv`vqx| †`bv`v‡ii 2,000 UvKv Ae‡jvcb Ki Ges Aewkó †`bv`v‡ii 10% m‡›`nRbK cvIbv mwÂwZ ivL‡Z n‡e| mgvcYx gRy` cY¨ 40,000 UvKv|

Avw_©K weeiYx

156

mgvavb :

dinvbv Av³v‡ii wek` Avq weeiYx 2011 mv‡ji 31 gvP© Zvwi‡L mgvß eQ‡ii UvKv

weµq ev`: Avš—t †diZ ev` : weµxZ c‡Y¨i e¨q cÖviw¤¢K gRy` cY¨ µq ev`: cY¨ D‡Ëvjb

UvKv 1,54,000 -4,000

1,50,000

30,000 84,000 -1,000 83,000 -2,000

ev`: ewnt †diZ RvnvR fvov ïé WK PvR© ev`: mgvcwY gRy` cY¨

81,000 4,000 1,000 1,700 1,17,700 -40,000

†gvU gyybvdv ev` : cwiPvjb e¨q `vjv‡bi †givgZ †eZb I gRywi mvaviY LiP ev`: Ae¨eüZ

77,700 72,300

2,600 18,000 5,000 -1,000 1,500 -375 3,000 2,000 5,000 1,400 6,400 -2,500

exgv wcÖwgqvg ev`: AwMÖg KzFY †hvM: bZzb KzFY †hvM: bZzb FY mwÂwZ ev`: cyivZb FY mwÂwZ weÁvcb ågY LiP cwiPvjb gybvdv

UvKv

4,000 1,125

3,900 5,500 3,000

38,125 34,175

wnmveweÁvb

157

AcwiPvjb Avq : D‡Ëvj‡bi my` Dcfvov ‡hvM: cÖvc¨

11,000 1,000

AcwiPvjb e¨q : wk¶vbexk fvZv g~ja‡bi my`

3,600 10,000

4,000

bxU AcwiPvjb Avq bxU gybvdv

12,000 16,000

(13,600)

2,400 36,575

dinvbv Av³v‡ii gvwjKvbv m¦Z¡ weeiYx 2011 mv‡ji 31 gvP© Zvwi‡L mgvß eQ‡ii UvKv 1,00,000 36,575

cÖviw¤¢K g~jab †hvM: bxU gybvdv

1,36,575

ev`: D‡Ëvjb : bM` cY¨

35,000 1,000

ev`: AvqKi mvaviY mwÂwZ gvwjKvbv m¦Z¡ (31/03/2011) dvinvbv Av³v‡ii Avw_©K Ae¯’vi weeiYx, 31 gvP© 2011 m¤ú` PjwZ m¤ú` : nv‡Z bM` †`bv`vi (Ñ) Avš—: †diZ (Ñ) bZzb KzFY (Ñ) bZzb KzFY mwÂwZ cÖvc¨ Dcfvov exgv wcÖwgqvg AwMÖg

UvKv

UvKv

UvKv 18,600

20,000 (4,000) 16,000 (2,000) 14,000 (1,400)

12,600 1,000 375

-36,000 1,00,575 -5,000 95,575 10,000 1,05,575

UvKv

Avw_©K weeiYx

158 Ae¨eüZ gwbnvwi mgvcwb gRy` cY¨

1,000 40,000 †gvU PjwZ m¤ú`

¯’vqx m¤ú` : `vjvb‡KvVv

70,000

†gvU ¯’vqx m¤ú` †gvU m¤ú` `vqmg~n I gvwj‡Ki ¯^Ë¡vwaKvi PjwZ `vq : cvIbv`vi (Ñ) ewnt †diZ

35000 3000 38000 1,05,575 1,43,575

†gvU PjwZ `vq g~jab (31/03/2011) †gvU `vq I gvwjKvbv m¦Z¡

wnmv‡ei bvg 10% eÜKx FY (1/7/12) 12% mÂqcÎ e¨vsK Rgv nv‡Z bM` g~jab (1/1/12) †gvUi Mvox Awdm miÄvg hš¿cvwZ D‡Ëvjb †`bv`vi I cvIbv`vi wk¶vbexk †mjvgx AwZwi³ g~jab (1/7/12) AwMÖg fvov gwbnvwi e‡Kqv µq I weµq weµq cwienb F‡Yi my` †eZb LvRbv I Ki Abv`vqx cvIbv I Abv`vqx cvIbv mwÂwZ †diZ gRy` cY¨ (1/1/12)

70,000 1,43,575

37,000 (2,000)

e¨vsK RgvwZwi³

D`vniY : 5:

73,575

mybxj P›`ª ivq-Gi †iIqvwgj: 31 wW‡m¤^i 2012 ‡WweU UvKv

‡µwWU UvKv 100000

20,000 14,000 25,000 2,00,000 20,000 30,000 50,000 35,000 3,000 85,000 2,000 3,000 24,000 2,000 1,000 3,000 32,000 5,49,000

180000

25,000 15,000 50,000 2,000 1,70,000

6,000 1,000 5,49,000

wnmveweÁvb

159

mgš^q : K. L. M. N. O. P.

mgvcbx gRy` c‡Y¨i µh g~j¨ 33,000 Ges evRvi g~j¨ 35,000 UvKv| wk¶vbwek †mjvgx 2 eQ‡ii Rb¨ Av`vq n‡q‡Q| K¨vk ev· n‡Z 500 UvKvi 2wU †bvU Pzwi n‡q‡Q, hv wnmvefy³ nqwb| g~ja‡bi Dci 5% my` avh© Ki| PjwZ eQ‡i †gvU Abv`vqx cvIbvi cwigvY 3,000 UvKv | ¯’vqx m¤ú‡`i Dci 3% AePq avh© Ki‡Z n‡e|

mgvavb :

m¤ú`

mybxj P›`ª ivqÑGi wek` Avq weeiYx 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii UvKv

weµq ev`: †diZ ev` : weµxZ c‡Y¨i e¨q cÖviw¤¢K gRy` µq ev`: †diZ

85,000 -1,000

UvKv 1,70,000 -3,000

†gvU gybvdv ev` : cwiPvjb e¨q weµq cwienb †eZb LvRbv I Ki Abv`vqx cvIbv †hvM: bZzb Abv`vqx cvIbv

1,000 2,000 3,000 -6,000

ev`: cyivZb Abv`vqx cvIbv mwÂwZ ¯’vqx m¤ú‡`i AePq : †gvUi Mvwo Awdm miÄvg hš¿cvwZ

6,000 600 900

-3,000

7,500

2,400 15,000 -7,500

-83,000 84,000

2,000 24,000 2,000

cwiPvjb gybvdv AcwiPvjb Avq : mÂqc‡Îi cÖvc¨ my` wk¶vbexk †mjvgx ev`: AwMÖg

1,67,000

32,000 84,000 1,16,000 -33,000

ev`: mgvcbx gRy` cY¨

UvKv

7,500 9,900

-32,500 51,500

Avw_©K weeiYx

160 AcwiPvjb e¨q : F‡Yi my` †hvM: e‡Kqv

3,000 2,000 5,000 10,250 1,000

g~ja‡bi my` K¨vk ev· n‡Z Pzwi

-16,250 -6,350 45,150

bxU AcwiPvjb Avq bxU gybvdv

mybxj P›`ª ivqÑGi gvwjKvbv m¦Z¡ weeiYx 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii UvKv 1,80,000 50,000 2,30,000 20,250 2,40,250 45,150

cÖviw¤¢K g~jab †hvM: AwZwi³ g~jab †hvM: g~ja‡bi my` †hvM: bxU jvf

UvKv

2,85,400 -50,000 2,35,400

ev`: D‡Ëvjb gvwjKvbv m¦Z¡ (31/12/2012)

mybxj P›`ª ivqÑGi Avw_©K Ae¯’vi weeiYx 31 wW‡m¤^i 2012 m¤ú`

UvKv

PjwZ m¤ú` : nv‡Z bM` ev`: Pzwi RwbZ ¶wZ

35,000 -2,000

mÂqc‡Îi cÖvc¨ my` AwMÖg fvov mgvcbx gRy` cY¨

UvKv

25,000 -1,000

e¨vsK Rgv †`bv`vi ev`: bZzb Abv`vqx cvIbv

wewb‡qvM : mÂqcÎ

UvKv

†gvU PjwZ m¤ú`

24,000 14,000 33,000 2,400 3,000 33,000 1,09,400 20,000

wnmveweÁvb

161

¯’vqx m¤ú` : †gvUi Mvwo ev`: cywÄf~Z AePq

2,00,000 -6,000 20,000 -600

Awdm miÄvg ev`: cywÄf~Z AePq hš¿cvwZ ev`: cywÄf~Z AePq

30,000 -900

`vqmg~n I gvwjKvbv m¦Z¡

19,400 29,100 2,42,500 3,71,900

†gvU ¯’vqx m¤ú` †gvU m¤ú`

PjwZ `vq : cvIbv`vi gwbnvwi e‡Kqv F‡Yi e‡Kqv my` AwMÖg wk¶vbexk †mjvgx

25,000 2,000 2,000 7,500 †gvU PjwZ `vq

`xN©‡gqv`x `vq : 10% eÜKx FY

36,500 1,00,000

†gvU `vq g~jab (31/12/2012)

1,94,000

†gvU `vq I gvwjKvbv m¦Z¡

1,36,500 2,35,400 3,71,900

e¨emv‡qi Avw_©K Ae¯’vi g~j¨vqb : wek` Avq weeiYx Ges Avw_©K Ae¯’vi weeiYx †_‡K Avgiv e¨emv‡qi Avw_©K Ae¯’v Rvb‡Z cvwi †hgb jvf¶wZ, ¯’vqx m¤ú`, PjwZ m¤ú`, PjwZ `vq, `xN©‡gqv`x `vq, g~ja‡bi cwigvY BZ¨vw`| wKš—y G Rvbv h‡_ó bq| KviY KZ jvf n‡q‡Q Zvi †P‡qI eo K_v KZ UvKv wewb‡qvM K‡i KZ jvf n‡q‡Q| †Zgwbfv‡e PjwZ m¤ú` Ges PjwZ `vq c„_Kfv‡e Rvbvi cvkvcvwk PjwZ m¤ú` PjwZ `v‡qi KZ ¸b, A_©vr e¨emv‡qi PjwZ m¤ú` Øviv PjwZ `vq cwi‡kv‡ai ¶gZv KZUzKz| AZGe, e¨emv‡qi Avw_©K Ae¯’v fvjfv‡e Rvb‡Z n‡j Avgv‡`i‡K wek` Avq weeiYx Ges Avw_©K Ae¯’vi weeiYxi GKwU wnmve Lv‡Zi mv‡_ Av‡iKwU wnmve Lv‡Zi Zzjbv Ki‡Z n‡e, A_v©r GKwU wnmveLvZ Ab¨ wnmve Lv‡Zi kZKiv KZ Ask (kZKiv nvi) A_ev GKwU wnmveLv‡Zi mv‡_ Ab¨ wnmveLv‡Zi AbycvZ †ei Ki‡Z n‡e| GB kZKiv nvi Ges AbycvZ wbY©q K‡i GKwU e¨emv‡qi GKvwaK eQ‡ii Avw_©K Ae¯’vi Zzjbvg~jK g~j¨vqb Kiv m¤¢e| ïay ZvB bq, GKwU e¨emv‡qi mv‡_ Ab¨ e¨emv‡qi Avw_©K Ae¯’viI Zzjbv Kiv hvq| wb‡¤œ K‡qKwU AbycvZ we‡k−lY †`Lv‡bv n‡jv| gybvdvi nvi: bxU gybvdv‡K Avgiv weµqjä A_© Ges wewb‡qvwRZ g~ja‡bi mv‡_ Zzjbv Ki‡Z cvwi| A_©vr bxU gybvdv I weµq jä A‡_©i kZKiv nvi Ges bxU Avq I wewb‡qvwRZ g~ja‡bi kZKiv nvi wbY©q Ki‡Z cvwi| GB kZKiv nvi †h

Avw_©K weeiYx

162

mv‡j †ewk †mB eQ‡ii gybvdv AR©‡bi ¶gZv Ab¨ eQ‡ii †P‡q fvj| †Zgwbfv‡e, GB kZKiv nvi †h e¨emv‡qi †ekx †m e¨emv‡qi gybvdv AR©‡bi ¶gZv Ab¨ e¨emv‡qi †P‡q fv‡jv| 1| bxU gybvdvi nvi =

bxU gybvdv × 100 bxU weµq

2| wewb‡qvwRZ g~ja‡bi Dci gybvdvi nvi =

bxU gybvdv × 100 wewb‡ qvwRZ gyjab

G‡¶‡Î wewb‡qvwRZ gyjab=†gvU m¤úwË-(A¯úk©bxq m¤úwË+wewb‡qvM+PjwZ `vq)

PjwZ `vq cwi‡kva ¶gZv : PjwZ m¤ú` Ges PjwZ `v‡qi Zzjbv K‡i A_v©r PjwZ m¤ú` I PjwZ `v‡qi AbycvZ wbY©q K‡i Avgiv e¨emv‡qi PjwZ `vq cwi‡kva ¶gZv Rvb‡Z cvwi| Gi Rb¨ mvavibZ `ywU AbycvZ wbY©q Kiv nq| PjwZ m¤ úwË PjwZ `vq PjwZ m¤ úwË - (gRy` cY¨ + AwMÖg LiP) 2) Zvij¨ AbycvZ= PjwZ `vq

1) PjwZ AbycvZ =

Zvij¨ AbycvZ wbY©‡q AwMÖg e¨q ev` w`‡Z nq KviY GwU Av`vq‡hvM¨ bq| cvkvcvwk gRy` cY¨I ev` †`qv nq †Kbbv GwUi Zvij¨ Ab¨vb¨ PjwZ m¤c†`i †_‡K Zzjbvg~jK fv‡e Kg| PjwZ AbycvZ Ges Zvij¨ AbycvZ mvaviYZ 2:1 nIqv fvj A_©vr PjwZ `vq cwi‡kv‡ai Rb¨ PjwZ m¤úwË kZKiv 50 fvM Av`vq n‡jI P‡j Ges Zvij¨ AbycvZ 1: 1 nIqv fv‡jv|

D`vniY: ivYx G›UvicÖvBR Ges kªx‡jLv G›UvicÖvB‡Ri 2011 mv‡ji wnmve eB n‡Z wb‡gœv³ Z_¨vw` msM„nxZ : †gvU gybvdv bxU gybvdv weµq wewb‡qvwRZ g~jab PjwZ m¤ú` PjwZ `vq gRy` cY¨

ivYx G›UvicÖvBR (UvKv) 10,000 8,000 1,00,000 60,000 9,000 5,000 1,000

kªx‡jLv G›UvicÖvBR (UvKv) 15,000 6,000 1,20,000 80,000 10,000 6,000 1,200

KiYxq: 1) `ywU e¨emv‡qi bxU gybvdvi nvi I wewb‡qvwRZ g~ja‡bi Dci gybvdvi nvi 2) `ywU e¨emv‡qi PjwZ AbycvZ I Zvij¨ AbycvZ 3) ‡Kvb& e¨emv‡qi Avw_©K Ae¯’v fv‡jv?

wnmveweÁvb

163

mgvavb : 1| gybvdvi AbycvZ

ivYx G›UvicÖvBR

1| bxU gybvdvi nvi = bxU gybvdv × 100 bxU weµq

kªx‡jLv G›UvicÖvBR

8000 × 100 = 8% 100000

6000 × 100 = 5% 120000

8000 × 100 = 13.3% 60000

6000 × 100 = 7.5% 80000

2| wewb‡qvwRZ g~ja‡bi Dci gybvdvi nvi=

bxU gybvdv × 100 wewb‡ qvwRZ gyjab 2|

PjwZ `vq cwi‡kva AbycvZ

ivYx G›UvicÖvBR

1| PjwZ AbycvZ = PjwZ m¤ úwË PjwZ `vq

kªx‡jLv G›UvicÖvBR

9000 = 1.8 : 1 5000

10000 = 1.67 : 1 6000

9000 - 1000 = 1.6 : 1 5000

10000 - 1200 = 1.46 : 1 6000

2| Zvij¨ AbycvZ = PjwZ m¤ úwË - (gRy` cY¨ + AwMÖg LiP) PjwZ `vq

3| ivbx G›UvicÖvB‡Ri Avw_©K Ae¯’v kªx‡jLv G›UvicÖvB‡Ri †P‡q fvj| ivbxi gybvdvi nvi 8% I 13.3%| kªx‡jLvi 5% I 7.5%| ivbxi Zvij¨ ev PjwZ `vq wgUv‡bvi ¶gZvI kªx‡jLvi †P‡q fvj| PjwZ Abycv†Zi Av`k© gvb mvavibZ 2:1 nq, A_©vr PjwZ `vq cwi‡kva K‡iI †hb h‡_ó UvKv nv‡Z _v‡K| KvR: wb‡gœv³ Z_¨vw`i wfwˇZ bxU gybvdvi AbycvZ, wewb‡qvwRZ g~ja‡bi Avq AbycvZ, PjwZ AbycvZ I Zvij¨ AbycvZ wbY©q Ki|

†gvU gybvdv bxU gybvdv weµq

40,000 wewb‡qvwRZ g~jab 18,000 PjwZ m¤ú` 1,20,000 PjwZ `vq mgvcbx gRy` cY¨

1,00,000 35,000 20,000 5,000

Avw_©K weeiYx

164

Abykxjbx eûwbe©vPwb cÖkœ : 1| cwiPvjb AvqÑ i) AvmevecÎ weµq ii) av‡i cY¨ weµq iii) bM‡` cY¨ weµq wb‡Pi †KvbwU mwVK? K) i I ii

M) ii I iii

L) i I iii N) ii

2| †KvbwU mZ¨?

K) gybvdv g~ja‡bi cwieZ©b NUvq L) gybvdv g~ja‡bi n«vm NUvq M) g~jab ïayB gybvdv †_‡K Av‡m N) gybvdv g~ja‡bi e„w× NUvq 3| †gvU gybvdv n‡jvK) cwiPvjb gybvdv + cwiPvjb e¨q M) wewµZ c‡Y¨i e¨q + cÖviw¤¢K gRy` cY¨ 4| AcwiPvjb AvqÑ i) wewb‡qv‡Mi my` ii) weµq iii) wk¶vbexk †mjvwg wb‡Pi †KvbwU mwVK? K) i I ii

L) i I iii M) ii I iii

N) ii

L) weµq Ñ µq N) bxU gybvdv Ñ cwiPvjbv e¨q

5| weµq 18,000 UvKv, cÖviw¤¢K gRy` 2,500 UvKv, mgvcbx gRy` 1,700 UvKv, µq 13,400 UvKv Ges µq cwienb 700 UvKv n‡j; wewµZ c‡Y¨i e¨q KZ? K) 16600 UvKv L) 14,900 UvKv M) 15900 UvKv N) 18,300 UvKv 6| AePq n‡jvÑ K) ¯’vqx m¤ú‡`i µqK…Z g~j¨ L) cyivZb ¯’vqx m¤ú` weµqjã A_© M) e¨env‡ii d‡j ¯’vqx m¤ú‡`i †h Ask ¶qcÖvß n‡q‡Q N) cyivZb ¯’vqx m¤ú‡`i cÖwZ¯’vcb e¨q 7| m¤¢ve¨ Abv`vqx cvIbv mwÂwZ ivLv nq hLbÑ K) †`bv`vi †`Dwjqv n‡q hvq M) †`bv`v‡ii wbKU cÖvc¨ A_© wbwðZ cvIqv hv‡e bv

L) †`bv`vi‡K Luy‡R cvIqv hvq bv N) †`bv`v‡ii wbKU cÖvc¨ A_© Av`vq bvI n‡Z cv‡i

wnmveweÁvb

165

8| hw` wewµZ c‡Y¨i e¨q 20,000 UvKv Ges weµ‡qi Ici gybvdvi nvi 20% nq Z‡e weµqjã A‡_©i cwigvY KZ? K) 24,000 UvKv L) 22,000 UvKv M) 25,000 UvKv N) 23,000 UvKv 9| hw` cÖviw¤¢K g~jab 70000 UvKv, mgvcbx g~jab 85000 UvKv, gvwj‡Ki Rb¨ D‡Ëvjb 15000 UvKv nq Z‡e gybvdv n‡eÑ K) 30000 UvKv L) k~b¨ M) 15000 UvKv N) 1,40,000 UvKv 10| Kwei GÛ eªv`vm© Gi †gvU jvf nIqv m‡Ë¡I bxU ¶wZ nIqvi KviY Kx? K) LiP n«vm L) m¤ú` n«vm M) LiP e„w×

N) m¤ú` e„w×

11| hLb wewµZ c‡Y¨i e¨q 16,000 UvKv Ges weµq g~‡j¨i Dci 20% gybvdv Kiv n‡j, weµ‡qi cwigvY n‡eÑ K) 20,160 UvKv L) 13,600 UvKv M) 21,000 UvKv N) 20,000 UvKv 12| †KvbwU wek` Avq weeiYxi cwiPvjb e¨q?

K) Awdm LiP L) gvwjK KZ©„K cY¨ D‡Ëvjb

M) KuvPvgvj

13| cvIbv`vi Avw_©K Ae¯’vi weeiYxi †Kvb As‡k _v‡K? K) PjwZ m¤ú` L) PjwZ `vq M) ¯’vqx m¤ú`

N) cY¨ µ‡qi fvov N) `xN© †gqv`x †`bv

14| Rbve iwn‡gi wnmv‡ei eB‡Z wek¦bv‡_i wnmve †WweU e¨v‡jÝ 500 UvKv Kx eySvq? K) wek¦bv‡_i Kv‡Q iwn‡gi †`bv 500 UvKv L) iwng wek¦bv‡_i †_‡K cY¨ wK‡b‡Q 500 UvKv M) iwn‡gi Kv‡Q wek¦bv‡_i †`bv 500 UvKv N) wek¦bv‡_i KvQ †_‡K 500 UvKv cvIqv †M‡Q 15| Zvi‡j¨i AbycvZ †KvbwU? PjwZ `vq - (gRy` cY¨ + AwMÖg LiP) PjwZ m¤ úwË PjwZ m¤ úwË M) PjwZ `vq

K)

16| bxU AcwiPvjb AvqK) cwiPvjb AvqÑAcwiPvjb e¨q M) AcwiPvjb AvqÑcwiPvjb e¨q

PjwZ m¤ úwË + (gRy` cY¨ − AwMÖg LiP) PjwZ `vq PjwZ m¤ úwË - (gRy` cY¨ + AwMÖg LiP) N) PjwZ `vq

L)

L) AcwiPvjb AvqÑAcwiPvjb e¨q N) cwiPvjb AvqÑcwiPvjb e¨q

Avw_©K weeiYx

166

m„Rbkxj cÖkœ : 1| hwZb GÛ eªv`vm© Gi wewfbœ †jb‡`‡bi Av‡jv‡K wb‡gœv³ †iIqvwgj ˆZix Kiv n‡q‡Q| hwZb GÛ eªv`vm© †iIqvwgj 31 gvP© 2011 wnmv‡ei bvg cY¨ µq I cY¨ weµq

†WweU UvKv

†µwWU UvKv

95,000

1,40,000

4,000

3,000

10,000

-

2,000

-

800

-

exgv wcÖwgqvg

5,000

-

weÁvcb LiP

2,500

-

Abv`vqx †`bv

1,000

-

Kwgkb cÖvwß

-

2,600

40,000 13,000

-

17,000 35,000 25,000 15,000

1,00,000 19,700

2,65,300

2,65,300

cY¨ †diZ gRywi µq cwienb weµq cwienb

hš¿cvwZ †eZb D‡Ëvjb I g~jab †`bv`vi I cvIbv`vi nv‡Z bM` gRy` cY¨ (1 jv GwcÖj 2010)

mgš^qmg~n: 1) mgvcbx gRy` c‡Y¨i evRvig~j¨ 17,500 UvKv I µqg~j¨ 25,000 UvKv| 2) hš¿cvwZi Dci 10% AePq ai‡Z n‡e| 3) gRyix 2,000 UvKv e‡Kqv| K. wewµZ c‡Y¨i e¨‡q wbY©q Ki? L. †gvU gybvdv 31,500 UvKv n‡j, bxU gybvdvi cwigvY KZ? M. hwZb GÛ eªv`vm©-Gi gvwjKvbv m¦Z¡ weeiYx cÖ¯‘Z Ki|

wnmveweÁvb

167

2| Avbgbv †mb GKRb e¨emvqx| Zuvi wnmvei¶K wb‡gœv³ †iIqvwgj ˆZwi K‡i‡Qb| †iIqvwgj : 31 wW‡m¤^i 2010 wnmv‡ei bvg

‡WweU UvKv

cY¨ weµq cY¨ µq †eZb hvZvqvZ LiP evoxfvov exgv LiP bM` e¨vsK IfviWªvdU& g~jab D‡Ëvjb †`bv`vi cvIbv`vi hš¿cvwZ FY (2015 †Z cÖ‡`q)

‡µwWU UvKv 35,800

14,525 2,325 9,300 1,250 2,450 17,500 1,250 19,275 12,000 11,725 9,750 10,000 81,075

15,000 81,075

mgš^qmg~n: 1| gRy` cY¨ (31/12/2010) 3000 UvKv 2| ¯’vqx m¤ú‡`i Dci 10% AePq avh© Ki| 3| F‡Yi Dci 6% nv‡i 6 gv‡mi my` e‡Kqv i‡q‡Q| 4| †eZb e‡Kqv 2000 UvKv K. F‡Yi e‡Kqv my‡`i cwigvY KZ? L. Avbgbv †m‡bi 2010 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii †gvU gybvdv wbY©q Ki| M. Avbgbv †m‡bi 31/12/2010 Zvwi‡L gvwjKvbv m¦‡Z¡i cwigvY KZ? 3| Lvw`Rv GÊ †Kvs-Gi 31†k wW‡m¤^i, 2012 mv‡j †iIqvwgjwU wbgœi~c: µwgK bs 1 2 3 4 5 6 7 8 9 10 11

wnmv‡ei bvg cÖviw¤¢K gRy` cY¨ cY¨ µq I weµq †eZb †diZ exgv wcÖwgqvg Kvievwi evÆv cwienb LiP weÁvcb LiP evÆv cÖvwß wk¶vbwek fvZv I †mjvwg wewea †`bv`vi

L.c„.

†gvU

†WweU UvKv 15,000 40,000 5,000 2,000 750 1,050 2,500 2,750 1,300 40,000 1,10,350

‡µwWU UvKv 1,05,000 1,000 750 1,000 2,600 1,10,350

168

Avw_©K weeiYx

mgš^qmg~n: 1. mgvcbx gRy` cY¨ 12,300 UvKv| 2. cY¨ µq 2,000 UvKv wnmvefz³ nqwb| 3. Lvw`Rv GÛ †Kvs Gi m¦Z¡vwaKvix 1,000 UvKvi cY¨ D‡Ëvjb K‡i‡Qb hv wnmvefy³ nqwb| 4. †`bv`v‡ii Dci 4% nv‡i Abv`vqx cvIbv mwÂwZ ai‡Z n‡e| 5. weÁvcb LiP 5 eQ‡ii Rb¨ cwi‡kva Kiv n‡q‡Q| K. AcwiPvjb Avq-Gi cwigvY KZ? L. Dch©y³ Z‡_¨i Av‡jv‡K h_vh_ Q‡K Lvw`Rv GSUTONNYMJ †Kvs Gi †gvU gybvdv wbY©q Ki? M. eQi †k‡l Lvw`Rv GÛ †Kvs Gi cwiPvjb gybvdv KZ n‡e QK e¨envi K‡i wbY©q Ki| 5| wbwLj P‡›`ªi e¨emv‡qi 30-06-2012 Zvwi‡Li †iIqvwgj I Ab¨vb¨ Z_¨vw` wbgi~c: µwgK bs wnmv‡ei bvg L.c„. †WweU UvKv 1 cY¨ µq I weµq 1,50,000 2 D‡Ëvjb I g~jab 90,000 3 †`bv`vi I cvIbv`vi 82,000 4 AšÍg©yLx †diZ 4,000 5 cÖvc¨ wej I cÖ‡`q wej 6,000 6 evÆv 4,000 7 Kwgkb 1,000 8 †eZb (10 gvm) 20,000 9 wewea ¯’vqx m¤ú` 1,00,000 10 Abv`vqx cvIbv I Abv`vqx cvIbv mwÂwZ 3,000 11 nv‡Z bM` 45,000 12 Kvievix evÆv 3,000 13 cÖviw¤¢K gRy` cY¨ 52,000 †gvU 5,60,000

†µwWU UvKv 3,00,000 2,00,000 42,000

mgš^qmg~n: 1. mgvcbx gRy` c‡Y¨i µqg~j¨ 20,000 UvKv Ges evRvi g~j¨ 22,000 UvKv| 2. †`bv`v‡ii 10% Abv`vqx †`bv mwÂwZ avh© Ki| 3. g~ja‡bi Dci 5% nv‡i my` ai‡Z n‡e| 4. ¯’vqx m¤ú`i Dci 5% nv‡i AePq ai‡Z n‡e| K. wbwLj P‡›`ªi PjwZ m¤ú‡`i †gvU cwigvY wbY©q Ki| L. Dchy©³ Z‡_¨i wfwˇZ 30 Ryb 2012Zvwi‡L mgvß eQ‡ii wek` Avq weeiYx cÖ¯‘Z Ki| M. wbwLj P‡›`ªi e¨emv‡qi bxU gybvdvi AbycvZ I PjwZ AbycvZ wbY©q Ki|

11,000 3,000 400

2,600 1,000 5,60,000

wnmveweÁvb

169

5| myifx †UªWv‡m©i 2011 mv‡ji †iIqvwgjwU wbgi~c: µ/bs 1 2 3 4 5 6 7 8 9 10 11 12

wnmv‡ei bvg cÖviw¤¢K gRy` cY¨ µq I weµq weµq †diZ µq †diZ AvmevecÎ gRywi µq cwienb †eZb fvov 5% FY LvRbv I Ki Kwgkb cÖvwß

L.c„.

†WweU UvKv 20,000 80,000 3,000

†µwWU UvKv 1,20,000 4,000

24,000 3,000 1,000 12,000 5,000 28,000 6,000 1,54,000

2,000 1,54,000

Ab¨vb¨ Z_¨vw`: 1| mgvcYx gRy` c‡Y¨i g~j¨ 14,000 UvKv, 2| e‡Kqv gRywi 500 UvKv, 3| Avmevec‡Îi Dci 10% AePq avh© K‡iv 4| GK eQ‡ii F‡Yi my` e‡Kqv i‡q‡Q| K. eQi †k‡l myifx †UªWv‡m©i Avmevec‡Îi wbU g~j¨ KZ| L. Dcwi³ Z_¨vw`i Av‡jv‡K myifx †UªWv‡m©i wbU jvf ev ¶wZ wbY©q Ki| M. Dch©y³ Z_¨vw` Aej¤^‡b myifx †UªWv‡m©i gvwjKvbv m¦Z¡ weeiYx cÖ¯‘Z Ki| 6| dvj¸bx G›UvicÖvBR-Gi 2012 mv‡ji †gvU jv‡fi cwigvY 35,000 UvKv| 2012 mv‡j D³ cÖwZôv‡bi †iIqvwgjwU wbgi~c:

dvj¸bx G›UvicÖvBR †iIqvwgj : 31 wW‡m¤^ii, 2012 µ/bs 1 2 3 4 5 6 7 8 9 10 11 12 13 14

wnmv‡ei bvg g~jab D‡Ëvjb µq I weµq nv‡Z bM` e¨vsK Rgv Awdm miÄvg `vjvb‡KvVv †eZb fvov weµq †diZ wewea †`bv`vi wewea cvIbv`vi wk¶vbwek †mjvwg Abv`qx ‡`bv

L.c„.

†WweU UvKv 1,5,000 46,000 5,000 10,000 27,000 50,000 7,000 10,000 4,000 18,000 3,000 1,95,000

†µwWU UvKv 1,30,000 51,000

12,000 2,000 1,95,000

Avw_©K weeiYx

170

Ab¨vb¨ Z_¨vw` : 1&| mgvcbx gRy` c‡Y¨i µqg~j¨ 28,000 UvKv Ges evRvig~j¨ 30,000 UvKv| 2| e‡Kqv †eZb 1,500 UvKv Ges AwMÖg fvov 2,000 UvKv| 3| evwK‡Z cY¨ weµq 6,000 UvKv wnmvefy³ Kiv nqwb| K. dvj¸bx G›UvicÖvBR Gi wewµZ c‡Y¨i e¨‡qi cwigvY wbi~cY Ki| L. dvj¸bx G›UvicÖvBR Gi wbU jvf ev ¶wZ wbY©q Ki| M. 31 wW‡m¤^i 2012 Zvwi‡L dvj¸bx G›UvicÖvBR Gi Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 7| wcÖqwš— †UªWv‡m©i 31 gvP© 2011 Zvwi‡Li †iIqvwgjwU wbgœi~c: µwgK bs

wnmv‡ei bvg

L: c„:

†WweU UvKv

†µwWU UvKv

1

cÖviw¤¢K gRy` cY¨

35,000

2

µq I weµq

76,000

3

Avš—t cwienb

4

fvov

5

†`bv`vi

6

†diZ

7

g~jab

90,000

8

cvIbv`vi

16,000

9

e¨emvwqK evÆv

10

R¡vjvwb

11

ïé

12

Kzwji gRywi

13

Kwgkb

14

†eZb (14 gv‡mi)

15

weÁvcb

16

8% FY (30/6/10)

17

nv‡Z bM`

1,16,000

3,000 900 80,000 400

1,500

300

2,000

600 2,000 500 700 14,000 3,000 30,000 38,100 2,55,000

2,55,000

Ab¨vb¨ Z_¨vw`: 1. eQi †k‡l AwewµZ c‡Y¨i g~j¨ 45,000 UvKv| 2. evwK‡Z cY¨ weµq 6,000 UvKv wnmvefy³ 2 nqwb| 3. weÁvc‡bi 5 Ask wejw¤^Z Ki‡Z n‡e| 4. †`bv`v‡ii 4,000 UvKv Av`vq‡hvM¨ bq| K. wcÖqš—x †UªWv‡m©i †gvU gybvdvi cwigvY wbY©q Ki| L. wcÖqš—x †UªWv‡m©i wbU gybvdvi cwigvY 30,500 UvKv, 31/03/2011 Zvwi‡L gvwjKvbv m¦‡Z¡i cwigvY KZ? M. eQi †k‡l wcÖqš—x †UªWv‡m©i Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki|

wnmveweÁvb

171

8| ivqnvb G›UvicÖvBR 2012 mv‡j cvBKvwi e¨emv K‡i 25,000 UvKv †gvU jvf K‡ib| 31 wW‡m¤^i 2012 Zvwi‡Li D³ cÖwZôv‡bi †iIqvwgj I Ab¨vb¨ Z_¨ wbgœi~c: µwgK bs 1 2 3 4 5 6 7 8 9 10 11

wnmv‡ei bvg e¨vsK RgvwZwi³ µq I weµq weµq †diZ I µq †diZ †`bv`vi I cvIbv`vi 10% wewb‡qvM (1-7-10) ¯’vqx m¤ú` Abv`vqx cvIbv Abv`vqx cvIbv wmwÂwZ g~jab g~ja‡bi my` cÖviw¤¢K gRy` cY¨

L: c„:

†WweU UvKv

†µwWU UvKv 23,000 60,000 1,000 8,000

22,000 3,000 35,000 20,000 80,000 2,000

4,000 1,00,000 5,000 23,000 1,96,000

1,96,000

Ab¨vb¨ Z_¨vw`: 1. mgvcbx gRy` c‡Y¨i µqg~j¨ 20,000 UvKv I evRvi g~j¨ 22,000 UvKv| 2. K¨vk ev· n‡Z 500 UvKvi `yBwU †bvU nvwi‡q †Mj| 3. av‡i cY¨ µq 2,000 UvKv wnmvefy³ nqwb| K. Dch©y³ Z_¨ n‡Z ivqnvb G›UvicÖvB‡Ri Zvij¨ AbycvZ wbY©q Ki| L. D‡j−wLZ †gvU jvf Aš—f©y³ K‡i wek` Avq weeiYx cÖ¯‘Z Ki| M. Dch©y³ Z‡_¨i Av‡jv‡K ivqnvb G›UvicÖvB‡Ri gvwjKvbv m¦Z¡ weeiYx cÖ¯‘Z Ki| 9| Rbve mv‡`‡Ki 31 wW‡m¤^i 2011 Zvwi‡Li †iIqvwgjwU wbgi~c: Rbve mv‡`K †iIqvwgj : 31 wW‡m¤^i 2011 µwgK 1 2 3 4 5 6 7 8 9 10 11 12 13 14

wnmv‡ei bvg D‡Ëvjb I g~jab µq I weµq †`bv`vi I cvIbv`vi fvov cÖvc¨ wej I cÖ‡`q wej Kwgkb †eZb (8 gvm) ¯’vqx m¤úwË Abv`vqx cvIbv I Abv`vqx cvIbv mwÂwZ nv‡Z bM` e¨emvwqK evUªv gRy` cY¨ (1/1/11) gRywi mÂqc‡Îi my`

‡WweU UvKv 45,000 75,000 41,000 30,000 3,000 2,500 10,000 70,000 1,500 32,500 1,500 24,500 1,500 3,11,000

†µwWU UvKv 1,00,000 1,70,000 21,000 5,500 200 1,300 500 12,500 3,11,000

Avw_©K weeiYx

172 mgš^q mg~n : 1. mgvcbx gRy` cY¨ 20,000 UvKv 2. AwjwLZ µq 20,000 UvKv 3. g~ja‡bi Dci 5% my` ai‡Z n‡e| 4. ¯’vqx m¤úwËi 5% AePq avh© Ki‡Z n‡e| 5. 1,000 UvKvi †`bv`vi †`Dwjqv n‡q †Mj| K) Rbve mv‡`‡Ki wbU µ‡qi cwigvY KZ? L) †gvU gybvdv 78,000 UvKv n‡j QK e¨envi K‡i wbU gybvdv ev ¶wZi cwigvY wbY©q Ki| M) Rbve mv‡`‡Ki 31 wW‡m¤^i Zvwi‡L m¤ú` I `v‡qi cwigvY wbi~cY Ki| 10| ingvb GÛ eªv`v‡mi© 2010 I 2011 mv‡ji wKQy wnmve †`qv Av‡Q| 2010 2011 †gvU gybvdv 16,000 15,500 PjwZ m¤ú` bxU gybvdv 6,900 5,600 PjwZ `vq weµq 90,000 92,000 gRy` cY¨ wewb‡qvwRZ g~jab 50,000 75,000 K. L. M.

2010 8,500 6,400 1,200

2010 I 2011 mv‡ji cwiPvjb e¨‡qi cwigvY KZ? 2010 mv‡ji wbU gybvdvi AbycvZ I wewb‡qvwRZ g~jab Avq AbycvZ KZ? cÖwZôv‡bi 2011 mv‡ji ¯^í‡gqv`x `vq cwi‡kva ¶gZv hvPvB Ki|

2011 11,000 9,500 900

GKv`k Aa¨vq

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµqg~j¨ e¨emvwqK D‡Ï‡k¨ †h mg¯Í cY¨ mvgMÖx Drcv`b, µq Ges weµq Kiv nq †m mg¯Í cY¨ `ª‡e¨i h_vh_ g~j¨ wba©viY Kiv AZ¨š— Ri“ix mwVKfv‡e g~j¨ wba©viY Ki‡Z bv cvi‡j e¨emv‡qi e¨emvwqK ¶wZi cvkvcvwk cvi¯úwiK Av‡iv bvbvwea mgm¨vi D™¢e n‡e| e¨emvwqK cÖwZ‡hvwMZvq wU‡K _vKvi Rb¨ cÖwZwU cY¨`ª‡e¨i Drcv`‡bi †¶‡Î Drcv`b e¨q ev cY¨ µ‡qi †¶‡Î mwVK µqg~j¨ Ges m‡e©vcwi mwVKfv‡e weµqg~j¨ wba©viY K‡i †µZv Ges we‡µZvi Df‡qiB ¯^v_© msi¶Y Ki‡Z nq|

GB Aa¨vq †k‡l AvgivÑ • e¨emv‡qi cÖwZôv‡bi c‡Y¨i µqg~j¨ I weµqg~j¨ wba©viY Ki‡Z cvie| • Drcv`b e¨‡qi Dcv`v‡bi †kªwYwefvM Ki‡Z cvie| • c‡Y¨i Drcv`b e¨q weeiYx cÖ¯‘Z K‡i †gvU Drcv`b e¨q I weµqg~j¨ wba©viY Ki‡Z cvie|

wnmveweÁvb

174

µqg~j¨ I weµqg~j¨ wba©viY : cÖwZwU e¨emvq cÖwZôv‡biB wnmvei¶‡bi gyL¨ D‡Ïk¨ n‡jv cÖK…Z jvf †jvKmvb wbY©q Kiv| cÖK…Z jvf †jvKmvb wbY©q ZLbB m¤¢e n‡e hw` c‡Y¨i mwVK µqg~j¨ I weµqg~j¨ wba©viY Kiv hvq| mvaviYZ µqK…Z c‡Y¨i `v‡gi mv‡_ †h mg¯Í LiP mg~n mivmwi RwoZ †m mg¯Í LiPmg~n †hvM K‡i µqg~j¨ wbi~cY Kiv nq| cvkvcvwk µqg~‡j¨i mv‡_ cY¨‡K weµq Dc‡hvMx Kiv ch©š— †h mg¯Í LiP¸‡jv msNwUZ nq †m¸‡jv‡K †hvM K‡i Zvi mv‡_ cÖZ¨vwkZ gybvdvi cwigvY †hvM K‡i c‡Y¨i weµqg~j¨ wbY©q Kiv n‡q _v‡K|

µqg~j¨ wbi~cY : mvaviYfv‡e µqg~j¨ ej‡Z eySvq cY¨ µ‡qi mgq we‡µZv‡K †h g~j¨ cÖ`vb Kiv n‡q _v‡K| wKš—y cÖK…Z A‡_© we‡µZv‡K †`qv cÖ`Ë A‡_©i mv‡_ †µZvi ¸`vg ch©š— cY¨ †cŠQuv‡bv eve` ‡h mg¯Í Avbylvw½K LiP msNwUZ n‡q _v‡K Zvi †hvMd‡ji mgwóB n‡”Q µqg~j¨| †µZvi †`vKvb ev ¸`v‡g †cuŠQv‡bv ch©š— †h mg¯Í LiP¸‡jv msNwUZ nq Zv‡K ejv nq cÖZ¨¶ LiP| †hgb- RvnvR ev †ij fvov, c¨vwKs LiP, Avg`vwb ïé, WK PvR©, exgv LiP, Kzwj LiP BZvw`| D`vni‡Yi mvnv‡h¨ welqwU eySv‡bv n‡jv:MvRxcy‡ii e¨emvqx Rbve mvgv` GÛ mÝ Gi bv‡g PÆMÖvg †_‡K 5,000 wjUvi mqvweb ˆZj 120 UvKv wjUvi `‡i µq Kiv n‡jv| UªvK fvov 25,000, UvKv Kzwj LiP 1,200 UvKv, †Uvj LiP- 1,000 UvKv| ¸`v‡g cY¨ Lvjvm gRyix 1,500 UvKv cwi‡kva Kiv n‡jv| G‡¶‡Î cÖwZ wjUvi ˆZ‡ji µqg~j¨ `uvov‡e| UvKv mqvweb ˆZj µq (5000 wjUvi × 120 UvKv)

UvKv 6,00,000

(+) cÖZ¨¶ LiP : UªvK fvov

15,000

Kzwj LiP

1,200

†Uvj LiP

1,000

cY¨ Lvjvm gRyix

1,500 18,700

†gvU µqg~j¨ cÖwZ wjUvi ˆZ‡ji µqg~j¨ ( 618700 ÷ 5000) = 123.74 UvKv|

6,18,700

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµqg~j¨

175

wb‡gœi Q‡K µqg~j¨, µxZ c‡Y¨i †gvU e¨q I weµqg~j¨ †`Lv‡bv n‡jv: cÖwZôv‡bi bvg ...........mv‡ji ..........Zvwi‡Li weeiY

UvKv

c‡Y¨i µ‡qi Rb¨ cÖ`Ë A_© †hvM: cÖZ¨¶ LiPmg~n • cwienb • gRyix • ïé • Ki µqg~j¨ †hvM: c‡iv¶ LiPmg~n • fvov • †eZb • weÁvcb

UvKv ****

**** **** **** **** **** **** **** ****

µxZ c‡Y¨i †gvU e¨q †hvM: cÖZ¨vwkZ gybvdv weµqg~j¨

**** **** **** ****

weµqg~j¨ wbi~cY µqK…Z cY¨ ev Drcvw`Z cY¨‡K weµq Dc‡hvMx K‡i †Zvjvi Rb¨ A_©vr †fv³vi wbKU †cŠQuv‡bv ch©š— µqg~‡j¨i mv‡_ Ab¨vb¨ c‡iv¶ LiP †hgb- †`vKvb fvov, Kg©Pvix‡`i †eZb, we`y¨r, weÁvcb, cwienb LiP BZ¨vw` †hvM K‡i †gvU e¨q wba©viY Kiv nq| GB †gvU e¨‡qi mv‡_ cÖZ¨vwkZ gybvdv †hvM K‡i weµqg~j¨ wba©viY Kiv nq| D`vni‡Yi mvnv‡h¨ welqwU eySv‡bv n‡jv| †hgb: c~‡e©i µqK…Z c‡Y¨i †gvU µqg~j¨ wQj- 6,18,700 UvKv, Gi mv‡_ cY¨ weµq eve` Kg©Pvix‡`i †eZb 6000, we`y¨r wej 1500, weÁvcb LiP 2000 I hvZvqvZ LiP 1000 UvKv e¨q nq| †gvU e¨‡qi 10% gybvdv a‡i weµqg~j¨ n‡eÑ UvKv UvKv 6,18,700 †gvU µqg~j¨ (+) c‡iv¶ LiP: Kg©Pvix‡`i †eZb 6,000 we`y¨r wej 1,500 weÁvcb LiP 2,000 hvZvqvZ LiP 1,000 10,500 6,29,200 †gvU e¨q 62,920 (+) cÖZ¨vwkZ gybvdv (6,29,200 × 10%) 6,92,120 weµqg~j¨

wnmveweÁvb

176 cÖwZ wjUvi ˆZ‡ji weµqg~j¨ (692120 ÷ 5000) = 138.42 UvKv

wb‡gœi D`vni‡bi mvnv‡h¨ µqg~j¨, µxZ c‡Y¨i †gvU e¨q I weµqg~j¨ †`Lv‡bv n‡jv :

D`vniY: XvKvi GKRb e¨emvqx Rbve bvwmi DwÏb wf‡qZbvg †_‡K cÖwZ evwÛj 4,000 UvKv `‡i 1,000 evwÛj †XDwUb Avg`vbx K‡ib| 1,000 evwÛj †XDwU‡bi Rb¨ wZwb wb‡gœv³ LiP ¸‡jv cwi‡kva K‡ibAvg`vbx ïé 15,000; RvnvR fvov 75,000; exgv LiP 8,000; wK¬qvwis PvR© 7,000; Kzwj gRyix 2,000; UªvK fvov 20,000; GQvov wZwb ¸`vg I †`vKvb fvov 12,000; Kg©Pvix‡`i †eZb 7,000 UvKv| cÖwZ evwÛj †XDwUb weµ‡qi Rb¨ 10 UvKv nv‡i Kwgkb cÖ`vb K‡ib| D³ e¨emvqx †gvU e¨‡qi Dci 15% jvf a‡i †XDwUb weµq K‡ib|

mgvavb:

Rbve bvwmi Dwχbi µqg~j¨ I weµqg~j¨ weeiYx

weeiY †XDwUb µq( 1,000 evwÛj × 1000 UvKv) †hvM: cÖZ¨¶ LiP Avg`vbx ïé RvnvR fvov exgv LiP wK¬qvwis PvR© Kzwj gRyix UªvK fvov

UvKv

UvKv 40,00,000

15,000 75,000 8,000 7,000 2,000 20,000 1,27,000 41,27,000

†gvU µqg~j¨ †hvM: c‡iv¶ LiP ¸`vg I †`vKvb fvov Kg©Pvix‡`i †eZb Kwgkb (1000 ×10)

12,000 7,000 10,000 †gvU e¨q

†hvM: cÖZ¨vwkZ gybvdv (41,56,000 × 15%) weµqg~j¨

29,000 41,56,000 6,23,400 47,79,400

cÖwZ evwÛj †XDwU‡bi †gvU e¨q = (41,56,000 ÷ 1000) = 4,156 UvKv cÖwZ evwÛj †XDwU‡bi weµqg~j¨ = (47,79,400 ÷ 1000) = 4,779.40 UvKv KvR : Lyjbvi Rbve nvbœvb mv‡ne PÆMÖvg †_‡K 200 cv¤ú †gwkb µq Ki‡jb| cÖwZwU cv¤ú †gwk‡bi µqg~j¨ 5,000 UvKv| wZwb Mvox fvov 20,000 UvKv, exgv LiP 2,000 UvKv ïé 1,000 UvKv WK PvR© 1,200 UvKv cwi‡kva Ki‡jb| GQvov wZwb ¸`vg fvov eve` 4,000 UvKv, ‡`vKvb fvov 3,000 UvKv, Kg©Pvix‡`i †eZb 2,500 UvKv we`y¨r LiP eve` 2,000 UvKv cwi‡kva K‡i‡Qb| KiYxq: µqg~j¨, ‡gvU e¨q I weµq g~j¨ |

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµqg~j¨

177

Drcv`b e¨q I Drcv`b e¨v‡qi Dcv`vb

Drcv`b e¨v‡qi aviYv I Zvrch© : ¯^vfvweKfv‡e †Kvb cY¨ Drcv`b ev AR©b Ki‡Z †h e¨q nq Zvi mgwóB n‡”Q Drcv`b e¨q| †Kvb A_©‰bwZK m¤ú` AR©‡bi Rb¨ †h g~j¨ Z¨vM Kiv nq Zv‡K e¨q (cost) e‡j| ms‡¶‡c ejv hvq e¨q n‡”Q g~j¨ wnmv‡e wKQz †`qv ev Z¨vM Kiv, myZivs mnR fvlvq ejv hvq †Kvb cY¨ ev †mev m„wó ev Drcv`b Ki‡Z †h g~j¨ Z¨vM Ki‡Z nq ev LiP nq Zv‡KB Drcv`b e¨q ejv nq| †Kvb `ªe¨ KviLvbvq Drcv`‡bi Rb¨ KuvPvgvj µq †_‡K ïi“ K‡i `ªe¨wU e¨envi Dc‡hvMx ev mgvß c‡Y¨ (Finished goods) cwiYZ Kivi Rb¨ hveZxq Li‡Pi mgwóB n‡jv H `ª‡e¨i Drcv`b e¨q| †hgb- dvwb©Pv‡ii KviLvbvq dvwb©Pvi ˆZwii Rb¨ e¨eüZ KvV, is evwb©k Ges kª‡gi Rb¨ cÖ`Ë gyRyix, hš¿cvwZ e¨env‡ii e¨q Ges Ab¨vb¨ mKj e¨‡qi mgwó‡K ejv n‡e dvwb©Pv‡ii Drcv`b e¨q| †Zgwb BU ˆZwii KviLvbvq evjy, gvwU, kªwgK Ges †cvov‡bvi Li‡Pi mgwóB nj B‡Ui Drcv`b e¨q| †Kvb Kvievwi cÖwZôv‡bi g~j j¶¨B n‡”Q Drcv`b e¨q wbqš¿Y Kivi gva¨‡g cÖZ¨vwkZ gybvdv AR©b Kiv| wkí KviLvbvi Drcvw`Z c‡b¨i Drcv`b e¨q wba©viY, e¨q wbqš¿Y, weµqg~j¨ wba©viY, cÖkvmwbK wbqš¿Y I e¨e¯’vcbvi bxwZ wba©viYg~jK Kv‡R Drcv`b e¨q AZ¨š— ¸iZ¡c~Y© f~wgKv cvjb K‡i| Kiev‡ii Drcvw`Z `ª‡e¨i †gvU LiP Ges GKK cÖwZ Drcv`b LiP wbY©q Kiv AwZ Ri“ix| KviY †Kvb `ªe¨ ev †mevi †gvU e¨q Ges GKK e¨q mwVKfv‡e wbY©q Kiv bv n‡j mwVK weµqg~j¨ wba©viY Kiv hvq bv| †gvU Drcv`b e¨q wbY©‡qi mv‡_ †h mg¯Í Dcv`vb¸‡jv RwoZ A_©¨vr cÖZ¨¶ I c‡iv¶ Li‡Pi wnmve¸‡jv mwVKfv‡e cÖ‡qvM Ges msi¶‡bi gva¨‡g GKw`‡K †hgb- Drcv`‡bi wewfbœ Dcv`‡bi LiP m¤ú‡K© Rvbv hvq, Ab¨w`‡K AcPq I Ace¨envi †iva K‡i †gvU Drcv`b e¨q wbqš¿Y I n«vm K‡i cÖwZôvb‡K mvd‡j¨i ¯^Y© wkL‡i †cuŠQv‡bv hvq| KvR : Drcv`b e¨q wbY©q GKwU cÖwZôv‡bi Rb¨ Acwinvh© †Kb?

178

wnmveweÁvb

Drcv`b e¨q wbY©‡qi D‡Ïk¨ : Drcv`b e¨q wbY©q Kiv Drcv`b e¨q wnmve weÁv‡bi cÖv_wgK D‡Ïk¨| Drcv`b e¨q wbY©‡qi mv‡_ cÖwZôv‡bi Aw¯ÍZ¡ I mvdj¨ eûjvs‡k wbf©i K‡i| wb‡gœ Drcv`b e¨q wbY©‡qi D‡Ïk¨ eY©bv Kiv n‡jv| 1| jvf †jvKmvb wbY©q : cÖwZwU e¨emvwqK cÖwZôv‡biB g~j D‡Ïk¨ n‡”Q e¨emv‡qi mwVK Avw_©K wPÎ Z_v cÖK…Z jvf †jvKmvb m¤ú‡K© AeMZ nIqv| Drcv`b e¨q wbY©‡qi gva¨‡g †mB jvf †jvKmvb wbY©q Kiv m¤¢e| 2| gRy` c‡Y¨i g~j¨ wba©viY : wnmve Kvj †k‡l †h gRy`cY¨ ¸`v‡g †_‡K hvq Zvi g~j¨ wba©vi‡Yi †¶‡ÎI Drcv`b e¨q wbY©q Kiv AZ¨š— cÖ‡qvRb| 3| `vwqZ¡ wbav©iY : c~e© wba©vwiZ Drcv`b e¨‡qi mv‡_ cÖK…Z e¨‡qi Zzjbv K‡i ZviZg¨ ev cv_©K¨ †ei K‡i cv_©K¨ ev ZviZ‡g¨i KviY Ges †Kvb †¶‡Î cv_©K¨ i‡q‡Q Ges GB cv_©‡K¨i Rb¨ †Kvb e¨w³ `vqx Zv wba©viY K‡i e¨q wbqš¿Y Kiv hvq| 4| weµqg~j¨ wba©viY : cÖwZ‡hvwMZvg~jK evRv‡i jvfRbK weµqg~j¨ wba©vi‡Yi D‡Ïk¨ Drcv`b e¨q wbY©q Ri“ix, Drcv`b e¨q wbY©q †KŠkj cÖ‡qvM K‡i cÖ_gZ cY¨ mvgMÖx I †mevK‡g©i GKK cÖwZ Drcv`b e¨q wbY©q Kiv nq, cieZx©Kv‡j cY¨ mvgMÖx ev †mev K‡g©i Pvwn`v, evRv‡i cÖwZ‡hvwMi Ae¯’vb, miKvwi wbqš¿Y Ges †Kv¤úvbxi gybvdvbxwZ we‡ePbv K‡i Drcv`b e¨‡qi mv‡_ kZKiv nv‡i gybvdvi cwigvY †hvM K‡i Drcvw`Z cY¨ mvgMÖxi cvBKvix I LyPiv g~j¨ wba©viY Kiv nq| 5| ev‡RU cÖYqb : ev‡RU‡K ejv nq †Kv¤úvwbi fwel¨r Kg© cÖYvjxi w`K wb‡`©kbv| †Kvw¤úvbi cÖwZwU Li‡Pi ev‡RU cÖ¯‘Z Ki‡Z nq| GKK cÖwZ Drcv`b e¨q wbY©q Kivi d‡j †gvU e¨‡qi ev‡RU wbY©q Kiv m¤¢e nq| 6| cÖKí g~j¨vqb : †h †Kvb cÖwZôvb‡K †Kvb cÖKí nv‡Z †bqvi c~‡e© A_©‰bwZK w`K †_‡K cÖKíwU jvfRbK n‡e wKbv Zv g~j¨vqb K‡i wb‡Z nq| myZivs cÖK‡íi m¤¢ve¨Zv hvPv‡qi †¶‡Î (Feasibility Study) Drcv`b e¨q wbY©q ¸iyZ¡c~Y© f~wgKv cvjb K‡i _v‡K| KvR: Drcv`b e¨q wbY©‡q Avi wK wK D‡Ïk¨ _vK‡Z cv‡i| Drcv`b e¨‡qi Dcv`vb : †Kvb cY¨ ev †mev Drcv`‡bi †¶‡Î †gvU e¨‡qi cwigvb wbY©q KivB †kl K_v bq| h_vh_ wbqš¿Y I wm×vš— MÖn‡Yi Rb¨ e¨q Dcv`vb¸‡jvi we‡k−lY I †kªYxwefvM Kiv cÖ‡qvRb| G Rb¨ †gvU e¨q‡K Dcv`vb Abyhvqx we‡k−lY Kiv nq| †h mKj DcKiY e¨q Ges Avbylw½K DcwiLiP wb‡q c‡Y¨i ev †mev K‡g©i †gvU Drcv`b e¨q MwVZ nq Zv‡`i cÖ‡Z¨KwU‡K e¨‡qi Dcv`vb ejv nq| mvgMÖxK fv‡e e¨‡qi Dcv`vb wZbwU wb‡gœ Drcv`b e¨‡qi Dcv`v‡bi †kªbxwefvM Q‡Ki mvnvh¨ Dc¯’vcb Kiv n‡jv|

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµqg~j¨

179

Dc‡iv³ e¨q Dcv`v‡bi gva¨‡g †gvU e¨q (Total cost) wba©vwiZ nq| Drcv`‡bi †gvU e¨q‡K wbgœwjwLZfv‡e we‡k−lY Kiv hvq:

Drcv`b e¨‡qi Dcv`vb¸‡jv‡K wb‡gœ ms‡¶‡c Av‡jvPbv Kiv n‡jv| 1| KuvPvgvj i) cÖZ¨¶ KuvPvgvj : †h KuvPvgvj Drcvw`Z c‡Y¨i cÖavb Dcv`vb Ges Gi LiP mn‡R I mivmwifv‡e Drcvw`Z `ª‡e¨i e¨qi~‡c wPwýZ Kiv hvq ZvnvB cÖZ¨¶ KuvPvgvj| cÖZ¨¶ KuvPvgvj g~L¨ e¨‡qi Aš—f©y³ Kiv nq| †hgb- eB Drcv`‡b KvMR| AvmevecÎ ˆZwi‡Z KvV, P‡Ui Rb¨ cvU, wPwbi Rb¨ B¶z myZvi Rb¨ Zzjv wKsev Kvc‡oi Rb¨ myZv n‡jv cÖZ¨¶ KuvPvgvj| ii) c‡iv¶ KuvPvgvj : cÖZ¨¶ KuvPvgvj ev‡` Ab¨vb¨ mg¯Í ai‡bi gvjvgvjB c‡iv¶ KuvPvgvj e‡j| A_©vr †h me

KuvPvgvj Drcv`‡bi Rb¨ mivmwi RwoZ bq| †hgb- kvU© ˆZwii Rb¨ m~Zv I †evZvg| AvmevecÎ ˆZwii Rb¨ †c‡iK, RyZv ˆZwii AvVv BZ¨vw` | c‡iv¶ KuvPvgvj cY¨ ‰Zwi‡Z mnvqK Dcv`vb wn‡mv‡e KvR K‡i|

180

wnmveweÁvb

2| kªg/gRyix i) cÖZ¨¶ gRyix : †Kvb `ªe¨ Drcv`b Ki‡Z mivmwi †h kªg RwoZ _v‡K Zv‡K cÖZ¨¶ kªg e‡j| A_©vr †m me

KviLvbv kªwgK KuvPvgvj †_‡K cY¨‡K m¤ú~©Y Drcv`‡bi w`‡K wb‡q hvq A_ev hviv AvswkK Drcv`b ¯Íi †_‡K Avi¤¢ K‡i Drcv`bwU‡K m¤ú~Y©Zv w`‡q _v‡K Zv‡`i gyRwi‡K cÖZ¨¶ gRyix e‡j| †hgb- cvUK‡j kªwg‡Ki gRyix, Kvco eq‡bi gRyix, AvmevecÎ cÖ¯‘‡Zi wgw¯¿ LiP BZ¨vw`| ii) c‡iv¶ gRyix : †h me kªwgK mivmwi fv‡e Drcv`b Kv‡h© RwoZ bq Z‡e Drcv`b Kv‡R mnvqZv K‡i|

Zv‡`i kªg‡K c‡iv¶ kªg ev gRyix e‡j| †hgb Mv‡g©›Um KviLvbvq †njcv‡ii gRyix‡K c‡iv¶ kªg ejv nq| KviY Zvi kªg mivmwi Drcv`b Kv‡h© RwoZ bq| ZvQvov Zvi kª‡gi d‡j Drcv`‡bi cwigvb e„w× cvq bv |

3| Av‡ivcY‡hvM¨ LiP : K) cÖZ¨¶ LiP : cÖZ¨¶ KuvPvgvj ev gRyixi AvIZvf~³ bv n‡q I †h LiP¸‡jv c‡Y¨i mv‡_ mivmwi wPwýZ Kiv hvq Zv‡KB cÖZ¨¶ LiP e‡j| G LiP¸‡jv‡K Av‡ivcY‡hvM¨ LiP (Chargeable Expenses) ejv nq| †hgb* `vjvj‡KvVv wbg©v‡Y we‡kl KswµU wg·v‡ii fvov * ¯’vcZ¨ buKkv cÖYqb LiP * RyZv ˆZwii Rb¨ we‡klfv‡e cÖ¯‘Z Kiv dg©v ev cv‡qi QvuP * †Kvb Pzw³i wVKvKvh© cvIqvi Rb¨ †h LiP, †hgb- `ic‡Îi µqg~j¨, ågY e¨q BZ¨vw`| L) c‡iv¶ LiP: †h e¨q Drcvw`Z cÖ‡Z¨KwU c‡Y¨i Rb¨ Avjv`vfv‡e wPwýZ Kiv hvq bv- Zv‡KB c‡iv¶ e¨q e‡j| †hgb- GKwU †Uwej ˆZwi Ki‡Z KZUzKz †c‡iK LiP n‡q‡Q Zv wPwýZ Kiv hvq bv| Gai‡bi e¨q ¸‡jv‡K c‡iv¶ e¨q wnmve MY¨ Kiv nq| mvaviYZ †Kvb cÖwZôv‡bi mvgwMÖK e¨e¯’vcbvi Rb¨ Ges Gi Af¨š—‡ii wewfbœ cÖKv‡ii mnvqK KvR I mieivn Ae¨vnZ ivLvi Rb¨ c‡iv¶ e¨q msNwUZ n‡q _v‡K| c‡iv¶ LiP wZb cÖKvi: h_v: K) KviLvbv Dcwie¨q : KviLvbvq e¨eüZ cÖZ¨¶ KuvPvgvj Ges cÖZ¨¶ kªg e¨wZZ Drcv`‡bi Ab¨vb¨ hveZxq c‡iv¶ LiP‡K KviLvbv DcwiLiP ejv nq| †hgb- KviLvbvi fvov, †cŠiKi, exgv, we`y¨r I cvwb mieivn| L) cÖkvmwbK Dcwie¨q : Awdm I cÖkvmb msµvš— LiP‡K cÖkvmwbK LiP e‡j| A_©¨vr mgMÖ e¨emvq cÖwZôv‡bi cwiPvjbv I Awdm e¨e¯’vcbvi ms‡M RwoZ c‡iv¶ LiP mg~n‡K cÖkvmwbK LiP ev Dcwie¨q ejv nq| †hgb- Awdm Kg©Pvix‡`i †eZb, Awd‡mi fvov, Ges Awdm msµvš— Ab¨vb¨ ai‡bi e¨q, †hgbKvMRcÎ, `wjjcÎ, Qvcv, WvK I Zvi, †Uwj‡dvb BZ¨vw`| M) weµq Dcwie¨q : ‰Zwi gvj weµq Ges weZi‡Yi Rb¨ cÖ‡qvRbxq hveZxq LiP‡K weµq I wewj LiP e‡j| GB ai‡bi LiP mvaviYZ Drcvw`Z c‡Y¨i digv‡qk msMÖn, bZzb evRvi m„wó, cyivZb evRvi eRvq ivLv I

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµqg~j¨

181

LwiÏvi‡K AvK„ó Kivi Rb¨ Kiv n‡q _v‡K| †hgb- weÁvcb, cÖPvi, bgybv weZiY, weµq g¨v‡bRvi cÖwZwbwa‡K cÖ`Ë †eZb ev Kwgkb, weµq Awdm msµvš— hveZxq LiP BZ¨vw`| Avevi wewµZ cY¨ LwiÏv‡ii wbKU †cuuŠ‡Q †`qv eve` †h LiP nq Zv‡K wewjKiY LiP e‡j- †hgb- `ªe¨ †cÖiY msµvš— wegv, Mvox fvov eve` e¨q BZ¨vw`| Avevi weµq cieZ©x‡Z Zv‡K c‡Y¨i mvwf©wms I †givg‡Zi Rb¨ ev cY¨ e`j K‡i †`qvi Rb¨ †h LiP nq, ZvI weµq Li‡Pi Aš—f©y³| KvR : cÖZ¨¶ KvuPvgvj I cÖZ¨¶ kÖ‡gi wZbwU K‡i D`vniY `vI|

Drcv`b e¨q weeiYx: Drcv`bKvix cÖwZôvb mg~n †Kvb GKwU wbw`©ó mg‡qi Rb¨ Drcv`‡bi wewfbœ Dcv`vb‡K avivevwnK fv‡e mvwR‡q †h weeiYx cÖ¯‘Z K‡i _v‡K Drcv`b e¨q weeiYx ev e¨q ZvwjKv e‡j| Drcv`bKvix cÖwZôvbmg~n mvaviYZ Avw_©K eQi †k‡l Zv‡`i Avw_©K weeiYx Ask wnmv‡e Drcv`v‡b e¨eüZ Dcv`vbmg~‡ni LiP †`wL‡q e¨q weeiYx cÖ¯‘Z K‡i| cÖwZôv‡bi cÖ‡qvR‡b e¨q weeiYx, gvwmK, ˆÎgvwmK, Aa©evwl©K, evwl©K †h †Kvb mg‡qi Rb¨ ˆZwi Kiv †h‡Z cv‡i| c‡Y¨i Drcv`b e¨q, wewµZ c‡Y¨i e¨q I gybvdv wbY©‡qi Rb¨ †gvU wZbwU av‡c weeiYx cÖ¯‘Z Kiv nq| wb‡gœ Drcv`b e¨q weeiYxi bgybv QK cÖ`vb Kiv n‡jv: Drcv`bKvix cÖwZôv‡bi bvg . . . .

Drcvw`Z c‡Y¨i e¨q weeiYx ........... mv‡ji ............... ZvwiL ch©š— ................... mg‡qi Rb¨ e¨‡qi Dcv`vb KuvPvgv‡ji cÖviw¤¢K gRy` †hvM: KvPvgvj µq µq cwienb

we¯ÍvwiZ UvKv

†gvU UvKv

xxx xxx xxx xxx -xxx

ev`: µxZ KuvPvgvj †diZ e¨envi Dc‡hvMx KuvPvgvj

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ev`: KuvPvgv‡ji mgcYx gRy` e¨eüZ KuvPvgv‡ji LiP

xxx

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†hvM: cÖZ¨¶ gRyix Ab¨vb¨ cÖZ¨¶ LiP gyL¨ e¨q †hvM: KviLvbv Dcwie¨q Drcv`b e¨q †hvM: PjwZ Kv‡h©i (Aa© mgvß c‡Y¨i) cÖviw¤¢K gRy` ev`: PjwZ Kv‡h©i (Aa© mgvß c‡Y¨i) mgvcbx gRy` Drcvw`Z c‡Y¨i e¨q

UvKv

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wnmveweÁvb

182 cÖwZôv‡bi bvg............ weµxZ c‡Y¨i e¨q weeiYx mgq........... ˆZwi c‡Y¨i cÖviw¤¢K gRy` †hvM : Drcvw`Z c‡Y¨i e¨q weµq‡hvM¨ cY¨ ev`: ˆZwi c‡Y¨i mgvcbx gRy` wewµZ c‡Y¨i e¨q

UvKv

UvKv xxx xxx xxx xxx xxx

cÖwZôv‡bi bvg............ wek` Avq weeiYx mgq........... weµq ev`: †diZ wbU weµq ev`: weµxZ c‡Y¨i e¨q †gvU gybvdv/jvf ev`: cwiPvjb e¨qAwdm I cÖkvmwbK LiP weµq I weZiY LiP wbU cwiPvjb gybvdv

UvKv

UvKv

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D`vniY: wb‡gœi Z_¨vejx †_‡K mxgvšÍ dzW cÖWv±m Gi 30/06/2012Bs ZvwiL ch©š— Aa© eQ‡ii GKwU Drcv`b e¨q weeiYx cÖ¯‘Z Ki| cÖviw¤¢K mgvcYx gRy`cY¨: UvKv UvKv KuvPvgvj 6,400 7,600 PjwZ Kvh© (Aa© m¤úbœ cY¨) 12,300 15,000 Drcvw`Z cY¨ 10,500 8,700 c¨vwKs mvgMÖx 1,000 800 µq: KuvPvgvj 63,000 c¨vwKs gvjcÎ 3,000 weZiY LiP 2,000 Aš—©tgyLx enb LiP 1,000 weµq LiP 3,200 cÖZ¨¶ kªwgK‡`i gRyix 44,300 e¨e¯’vcK I weµq Kgx©‡`i †eZb 5,000 KviLvbv LiP 8,600 KviLvbv `vjv‡bi †givgZ 2,200 hš¿cvwZi AePq 4,400 e¨e¯’vcK cwiPvjK‡`i fvZv 1,500 Awdm LiPvejx 2,500 weµq 1,79,000

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµqg~j¨ mgvavb:

183

mxgvš— dzW cÖWv±m Gi Drcv`b e¨q weeiYx 30 Ryb 2012 ch©š— Aa© eQ‡ii Rb¨ weeiY

UvKv 6,400 6,300 1,000

KvPvgv‡ji cÖviw¤¢K gRy` †hvM: KuvPvgvj µq Aš—gyLx enb LiP ev`: †hvM: †hvM:

e¨envi Dcv‡hvMx KuvPvgv‡ji g~j¨ KuvPvgv‡ji mgvcYx gRy` e¨eüZ KuvPvgv‡ji LiP cÖZ¨¶ kªwg‡Ki gRyix cÖZ¨¶ LiP: c¨vwKs mvgMÖxi cÖviw¤¢K gRy` †hvM: c¨vwKs cY¨ µq ev`: c¨vwKs mgvMÖxi mgvcYx gRy`

UvKv

UvKv

70,400 -7,600 62,800 44,300 1,000 3,000 4,000 -800 3,200 47,500 1,10,300

gyL¨ e¨q †hvM:

KviLvbv DcwiLiP KviLvbv LiP hš¿cvwZi AcPq KviLvbv `vjv‡bi †givgZ

8,600 4,400 2,200 Drcv`b e¨q

†hvM:

PjwZ Kv‡h©i cÖviw¤¢K gRy`

ev`:

PjwZ Kv‡h©i mgvcYx gRy` Drcvw`Z c‡Y¨i e¨q

mxgvš— dzW cÖWv±m Gi weµxZ c‡Y¨i e¨q weeiYx 30 Ryb 2012 ch©š— Aa© eQ‡ii Rb¨ weeiY Drcvw`Z c‡Y¨i cÖviw¤¢K gRy` †hvM: Drcvw`Z c‡Y¨i e¨q weµq‡hvM¨ cY¨ ev`: Drcvw`Z c‡Y¨i mgvcbx gRy` wewµZ c‡Y¨i e¨q

15,200 1,25,500 12,300 1,37,800 -15,000 1,22,800

UvKv 10,500 1,22,800 1,33,300 -8,700 1,24,600

wnmveweÁvb

184 mxgvš— dzW cÖWv±m Gi wek` Avq weeiYx : 30 Ryb 2012 ch©š— Aa© eQ‡ii Rb¨ weeiY

UvKv

weµq ev`: weµxZ c‡Y¨i e¨q †gvU gybvdv/jvf ev`: cwiPvjb e¨q: cÖkvmwbK DcwiLiP Awdm LiPvejx e¨e¯’vcK cwiPvj‡Ki fvZv weµq DcwiLiP weµq LiP weZiY LiP weµq e¨e¯’vcK I weµq Kg©x‡`i †eZb

UvKv 1,79,000 1,24,600 54,400

2,500 1,500 4,000 3,200 2,000 5,000

wbU cwiPvjb gybvdv

10,200 -14,200 40,200

KvR : †mvbvjx g¨vbyd¨vKPvwis wjwg‡UW Gi wnmve eB †_‡K 2011 mv‡ji 31†k wW‡m¤^i Zvwi‡L wb‡gœv³ Z_¨vejx msM„wnZ n‡q‡Q| UvKv UvKv KvuPvgv‡ji gRy` (1.10.2011) 7,500 R¡vjvbx I kw³ 1,250 KvuPvgv‡ji gRy` (31.12.2011) 9,500 Avš—tgyLx enb LiP 1,000 PjwZ Kv‡h©i gRy` (1.10.2011) 2,800 ewngyLx enb LiP 1,500 PjwZ Kv‡h©i gRy` (31.12.2011) 3,600 c‡iv¶ gRywi 1,750 ˆZwi c‡Y¨i gRy` (1.10.2011) 5,400 KjKeRv I hš¿cvwZi AePq 2,500 ˆZwi c‡Y¨i gRy` (31.12.2011) 3,500 cÖZ¨¶ LiP 1,100 ˆZwi cY¨ weµq 65,000 Awdm fvov 3,500 KuvPvgvj µq 7,000 wewea KviLvbv LiP 4,500 cÖZ¨¶ gRywi 5,650 weµqKgx©‡`i †eZb I Kwgkb 2,250 wewea Awdm LiP 2,000 MYms‡hvM LiP 1,700 Drcv`b e¨q weeiYx, weµxZ c‡Y¨i e¨q weeiYx, wek` Avq weeiYx cÖ¯‘Z Ki |

Abykxjbx eûwbe©vPbx cÖkœ 1| †Kvb e¨q mg~‡ni mgwó KviLvbv Dcwie¨q?

K) cÖZ¨¶ KuvPvgvj + c‡iv¶ KuvPvgvj + c‡iv¶ gRyix L) c‡iv¶ KuvPvgvj + c‡iv¶ gRyix + KviLvbvi fvov I we`y¨r M) c‡iv¶ gRyix + Avmevec‡Îi AePq + hš¿cvwZi †givgZ N) KviLvbvi fvov + Awd‡mi fvov + †`vKv‡bi fvov

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµqg~j¨

185

2| wg: Kvjvg GKRb wVKv`vi| Zvi wVKv`vix e¨emv‡q †h LiP¸‡jv msNwVZ nq Zv nji) hš¿cvwZi AePq ii) ‡UÛvi cÖvwßi Rb¨ we‡kl LiP iii) Avmevec‡Îi †givgZ †KvbwU cÖZ¨¶ LiP? K) ii L) i I ii M) i I iii N) ii I iii 3| RyZv ˆZwii †¶‡Î Av‡ivcb‡hvM¨ LiP †KvbwU? K) Pvgov µq L) AvVv µq M) QuvP ev dg©v N) †mjvB‡qi myZv

wb‡Pi Z_¨vejx Aej¤^b K‡i 4, 5 I 6 bs cÖ‡kœi DËi `vI| g~L¨ e¨q 50,000 UvKv, KviLvbv Dcwie¨q 10,000 UvKv, cÖkvmwbK Dcwie¨q 5000 UvKv, weµq Dcwie¨q 3,000 UvKv, Ges gybvdv †gvU e¨‡qi 20% 4| gyL¨ e¨‡qi Dci KviLvbv Dcwie¨‡qi kZKiv nvi KZ ?

K) 15% L) 20% M) 25% N) 30% 5| weµ‡qi cwigvY KZ? K) 81,600 UvKv M) 84,500 UvKv

K) 83,700 UvKv N) 98,500 UvKv

6| †gvU Dcwie¨q KZ? K) 12,000 UvKv M) 58,000 UvKv

L) 18,000 UvKv N) 68,000 UvKv

7| Awdm Dcwie¨qÑ i) †Uwj‡dvb wej ii) †kvi“g fvov iii) gwbnvwi `ªe¨vw` µq wb‡Pi †KvbwU mwVK? K) i I ii M) i I iii

L) i N) ii I iii

8| †KvbwU weµq Dcwie¨qÑ K) c‡b¨i bgybv weZiY M) Avmevec‡Îi †givgZ

L) KviLvbvi fvov N) Awd‡mi we`y¨r wej

9| i~cvš—i e¨qÑ K) weµq‡hvM¨ cY¨ + ˆZwi c‡Y¨i cÖviw¤¢K gRy` M) weµq‡hvM¨ cY¨ Ñ ˆZwi c‡Y¨i cÖviw¤¢K gRy`

L) weµq‡hvM¨ cY¨ + ˆZwi c‡Y¨i mgvcbx gRy` N) weµq‡hvM¨ cY¨ Ñ ˆZwi c‡Y¨i mgvcbx gRy`

wnmveweÁvb

186 10| eB cÖKvkbx cÖwZôv‡b KvMR µqÑ i) cÖZ¨¶ KuvPvgvj ii) c‡iv¶ KuvPvgvj iii) KviLvbv Dcwie¨q wb‡Pi †KvbwU mwVK? K) i I ii M) ii

L) i N) ii I iii

m„Rbkxj cÖkœ: 1| Rbve Avãyj nvwg` GKRb Avg e¨emvqx| wZwb ivRkvnx †_‡K Avg G‡b cvBKvix `‡i XvKvq weµq K‡ib| Z_¨vejx wbgœi~c• cÖwZ Szwo 500 UvKv `‡i 200 Szwo Avg µq • Avg XvKvq Avbv eve` cwienb fvov 5,000 UvKv • Kzwj LiP cÖwZ Szwo 10 UvKv Avg UªvK †_‡K bvgv‡bvi ci †`L‡Z †c‡jb 10 Szwo Avg m¤ú~Y© bó n‡q wM‡q‡Q Ges weµq A‡hvM¨| K) †gvU cÖZ¨¶ Li‡Pi cwigvb KZ? L) Rbve Avãyj nvwg`ÑGi cÖwZ Szwo Av‡gi †gvU e¨q KZ ?

M) cÖwZwU Szwo‡Z 5 †KwR Avg _vK‡j cÖwZ ‡KwR Avg KZ UvKvq weµq Ki‡j †gvU e¨‡qi 20% jvf n‡e| 2| Avwgb †ccvi cÖwZ w`¯Ív 18 UvKv `‡i 100 wig KvMR µq K‡i| Gi Rb¨ gRywi 500 UvKv Ges Mvwo fvov 1,000 UvKv cÖ`vb K‡ib| KvMR weµ‡qi Rb¨ †`vKvb fvov eve` 2,000 UvKv Ges weµqKgx©i Kwgkb eve` 500 UvKv e¨q K‡i| cÖwZôvbwU cÖwZ w`¯Ív KvM‡R 2 UvKv jvf K‡i _v‡K| K. Avwgb †ccvi nvD‡Ri cÖwZ wig KvM‡Ri µqg~j¨ KZ? L. Avwgb †ccvi nvD‡Ri †gvU e¨q wbY©q Ki| M. Avwgb †ccvi nvD‡Ri cÖwZ w`¯Ív KvM‡Ri weµqg~j¨ wbi~cY Ki| 3| Kywgj−vi kvcjv wcÖ›Uvm©, DËiv e¨vsK cÖavb Kvh©vjq †_‡K 2012 mv‡j 5,500 wU Wvqix cÖ¯‘‡Zi GKwU KvR †cj| Dc‡iv³ Kv‡Ri Rb¨ wb‡gœv³ LiP¸‡jv nq : KvMR µq - 70,000 UvKv Qvcvi Kvwj µq - 25,000 UvKv cÖZ¨¶ gRyix - 12,500 UvKv AvVv I myZv µq 5,000 UvKv KviLvbv fvov - 10,000 UvKv KviLvbvi we`y¨r LiP 3,500 UvKv Awdm I cÖkvmwbK e¨q - 12,000 UvKv Avc¨vqb LiP 1,500 UvKv wej Av`vq LiP `icÎ D×…Z g~‡j¨i 2% cÖwZwU Wvqixi `icÎ D×…Z g~j¨35 UvKv

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµqg~j¨

187

K. kvcjv wcÖ›Uv‡m©i gyL¨ e¨q KZ? L. kvcjv wcÖ›Uv‡m©i cÖwZwU Wvqixi Drcv`b e¨q wbY©q| M. kvcjv wcÖ›Uv‡m©i cÖwZwU Wvqixi jvf ev ¶wZ wbY©q Ki| 4| ewikv‡ji cÖwm× e¨emvqx Rbve bi“j Avjg XvKv †_‡K cÖwZwU 270 UvKv `‡i 1000 wU kvU© µq K‡ib| GRb¨ Mvwo fvov eve` 1,500 UvKv Ges Kzwji gRyix eve` 500 UvKv cÖ`vb K‡ib| wZwb Zvi µqK…Z cÖwZwU kvU© 30 UvKv jv‡f weµq Ki‡Z wM‡q †`‡Lb Avkvbi“c jvf nq bv| wKš—y Zvi cv‡k¦©i e¨emvqx Rbve BmgvBj †nv‡mb 4,000 UvKvq GKwU KviLvbv fvov K‡i 1,00,000 UvKvi Kvc‡oi ˆZwi K‡ib| GR‡b¨ gRywi eve` 20,000 UvKv, KviLvbvi we`y¨r eve` 26,000 UvKv Ges weµqKg©xi †eZb eve` 5,000 UvKv LiP K‡ib| wZwb Zvi ˆZwiK…Z kvU©¸‡jv †gvU 2,00,000 UvKvq weµq K‡ib| K. Dch©y³ Z‡_¨i Av‡jv‡K Rbve byi“j Avj‡gi µqK…Z kv‡U©i †gvU µqg~j¨ wbi~cY Ki| L. Rbve BmgvBj †nv‡m‡bi cÖ¯‘ZK…Z kv‡U©i †gvU e¨q wbY©q Ki| M. Rbve bi“j Avjg Ges Rbve BmgvB‡ji AwR©Z gybvdvi cv_©K¨ wbi~cY Ki| 5| Avkivd GÛ †Kvs 30/06/2011 Zvwi‡L mgvß eQ‡i †gvU 2,00,000 BU cÖ¯‘Z K‡i| BU cÖ¯‘‡Zi LiP¸‡jv wb¤œi~c: gvwU µq gvwU enb LiP Kqjv LiP kªwg‡Ki gRyix BU †Lvjvi fvov I we`y¨r LiP gvwU Qvbv Kivi LiP Awd‡mi fvov weµq †K‡›`ª BU ivLvi LiP weµq †K‡›`ª BU Avbvi LiP weÁvcb LiP weµq Kg©xi †eZb

UvKv 1,60,000 40,000 2,00,000 40,000 4,000 20,000 12,000 4,000 10,000 4,000 6,000

K) BU cÖ¯‘‡Zi †gvU cwiPvjb e¨q KZ? L) Avkivd GÛ †KvsÑGi 2,00,000 B‡Ui Drcv`b e¨q wbY©q Ki| M) Avkivd GÛ †Kvs †gvU e¨‡qi Dci 20% gybvdvq BU weµq Ki‡Z PvB‡j cÖwZ nvRvi B‡Ui weµqg~j¨ KZ wba©viY Ki‡Z n‡e?

Øv`k Ø Aa¨ a¨vq

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wPÎ: AvvZ¥Kg©¯’vbgg~jK cÖKí

GB Aa¨vq A †k‡l ‡l AvgivÑ • cvwievwi wiK wnmve e¨e¯’vi e aviiYv I ˆewkó ó¨ e¨vL¨v Ki‡Z K cvie|| • cvwievwi wiK ev‡RU cÖYqb Ki‡Z Z cvie| • cvwievwi wiK Avw_©K weeiYx w cÖ¯‘ ‘Z Ki‡Z cvie| c

• AvZ¥Kgg©ms¯’vbg~jK jK D‡`¨v‡Mii ev‡RU cÖYqb Y I Zvi wnmve msi¶ ¶Y Ki‡Z cvie c |

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµq g~j¨

189

cvwievwiK wnmve e¨e¯’vi aviYv : gvby‡li my‡Li wVKvbv n‡”Q cvwievwiK eÜb| cwiev‡ii my‡Li cÖZ¨vkvq cÖwZwU gvbyl Zvi wPš—v, K‡g© cwiev‡ii DbœZ Rxeb hvc‡bi wPš—v fvebv K‡i| cwievi‡K my›`i I myôzyfv‡e cwiPvjbvi Rb¨ `iKvi GKwU cwiKíbv, Avi GB cwiKíbvi GKwU Awe‡”Q`¨ Ask n‡”Q mwVK wnmve e¨e¯’vi cÖ‡qvM| cwiev‡ii Avq e¨‡qi g‡a¨ hw` †Kvb cwiKíbv bv _v‡K Zvn‡j H cwievi KL‡bvB myk„•Lj fv‡e Rxeb hvcb Ki‡Z cvi‡e bv| cwiev‡ii Avq e¨‡qi mwVK wnmve bv _vK‡j cwiev‡i wek„•Ljv m„wó n‡e djkÖ“wZ‡Z cwiev‡ii myL kvwš— wewNœZ n‡e| ZvB e¨emv cÖwZôv‡bi gZ cÖwZwU cwiev‡iiI Avq-e¨q wnmve msi¶Y Kiv LyeB cÖ‡qvRb| cwievi †h‡nZz †Kvb e¨emv cÖwZôvb bq ZvB Gi wnmve e¨e¯’v msMZ Kvi‡YB e¨emv cÖwZôv‡bi gZ n‡e bv, g~jZ cwievi n‡”Q GKwU Agybvdv‡fvMx Pjgvb cÖwZôvb| Ab¨vb¨ cÖwZôv‡bi gZ cwiev‡iI Avw_©K †jb‡`b msNwUZ nq| A_©vr GLv‡b Avq Av‡Q Ges e¨qI Av‡Q| myZivs Avq I e¨‡qi c~e© cwiKíbv _vKv Ri“ix| myôzfv‡e cwievi‡K cwiPvjbv Ki‡Z n‡j A_©vr wbw`©ó Av‡qi g‡a¨ myLx Rxeb hvcb Ki‡Z n‡j cwiKwíZ wnmve-wbKvk AZ¨š— ¸i“Z¡c~Y©| KvR: cvwievwiK wnmve e¨e¯’v my›`i Rxebhvc‡b †Kb cÖ‡qvRb †Zvgvi gZvgZ `vI|

cvwievwiK wnmve e¨e¯’vi ˆewkó¨ : 1| Agybvdv‡fvMx msMVb: cwievi‡K Agybvdv‡fvMx msMVb wn‡m‡e we‡ePbv Ki‡Z n‡e| †h‡nZz jvf ‡jvKmv‡bi †Kvb cÖkœ ‡bB †m‡nZz wbw`ó mg‡qi Avq-e¨q weeiYx ‰Zwii gva¨‡g DØ„Ë ev NvUwZ Ges Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq| 2| ¯^Zš¿ GKK wba©viY: cÖwZwU cwievi‡K Zvi KZ©v e¨w³ ev Ab¨vb¨ e¨w³ †_‡K c„_K we‡ePbv K‡i wnmve wbKvk m¤úbœ Ki‡Z nq|

3| `vqe×Zv: cvwievwiK wnmve wbKvk Kv‡iv wbKU †ck Ki‡Z nq bv| myZivs wnmve wbKv‡ki †¶‡Î Revew`wnZv ev `vqe×Zv †bB|

4| bM` †jb‡`b: cwiev‡ii ‡jb‡`b †ewki fvM †¶‡Î bM‡` msNwUZ n‡q _v‡K| d‡j wnmve wbKvk msi¶Y Kiv A‡bK mnR| 5| wba©vwiZ LvZ: †ewki fvM †¶‡ÎB cwiev‡ii wnmve wbKv‡ki LvZ wba©vwiZ _v‡K| KvR: cvwievwiK wnmve e¨e¯’vi ˆewk󨸇jv †Kb gybvdv‡fvMx cÖwZôv‡bi ˆewkó¨ †_‡K Avjv`v?

cvwievwiK wnmve e¨e¯’vi cÖ‡qvRbxqZv : wbw`©ó Av‡qi g‡a¨ my¯’ I my›`i Rxeb hvc‡bi Rb¨ myôz wnmve e¨e¯’v AZxe ¸i“Z¡c~Y©| wb‡gœ cvwievwiK wnmve e¨e¯’vi cÖ‡qvRbxqZv D‡j−L Kiv n‡jv|

190

wnmveweÁvb

1| myôz cwiKíbv : wnmve wbKv‡k ¯^”QZv _vK‡j myôz cwiKíbvi gva¨‡g cvwievwiK eÜb‡K A‡bK †ewk Dc‡fvM Kiv m¤¢e|

2| cvwievwiK ¯^”QjZv : ÔÔAvq ey‡S e¨q KiÓ G gZev` Abyhvqx wnmve e¨e¯’v cwiPvwjZ n‡j cvwievwiK myL I ¯^”QjZv e„w× cv‡e|

3| g~j¨‡eva m„wó : cvwievwiK wnmve wbKv‡ki g‡a¨ ¯^”QZv wbwðZ Kiv nq e‡j Zv ˆbwZK g~j¨‡eva m„wó‡Z mnvqK nq|

4| cvwievwiK ev‡RU : wnmve wbKv‡ki cwic~Y© Z_¨ _vK‡j mn‡RB cvwievwiK ev‡RU cÖYq‡bi gva¨‡g Avq e¨‡qi my®úó wb‡`©kbv ˆZwi K‡i myófv‡e cwievi‡K cwiPvjbv Kiv hvq|

5| mÂq Ges †fvM cÖeYZv : fwel¨‡Z my›`i fv‡e Rxeb hvcb Kivi Rb¨ eZ©gvb Av‡qi GKwU Ask mÂq Kiv DwPZ| myôz wnmve wbKv‡ki gva¨‡g m‡qi cÖeYZv e„w× cvq I †fvM cÖeYZv n«vm cvq|

6| cvwievwiK k„sLjv : ¯^”Q wnmve e¨e¯’v eRvq _vK‡j cvwiev‡ii Ab¨vb¨ m`m¨‡`i mv‡_ KZ©v e¨w³i g‡bvgvwjb¨ I fyj eySveywSi AeKvk _v‡K bv| djkÖ“wZ‡Z cvwievwiK wek„•Ljv I Kjn †_‡K i¶v cvIqv hvq| KvR: D‡j−wLZ cÖ‡qvRbxqZv QvovI cvwievwiK wnmve e¨e¯’vi Avi wK wK cÖ‡qvRbxqZv _vK‡Z cv‡i Zv wPwýZ Ki|

cvwievwiK ev‡RU : ev‡RU ej‡Z eySvq cwiKíbvi msL¨vZ¡K cÖKvk| A_©vr wbw`©ó j¶¨ AR©‡bi Rb¨ wbw`©ó mg‡qi Avq I e¨‡qi c~e© cwiKíbvi msL¨vZ¡K cÖKvkB n‡PQ ev‡RU| wbw`©ó mgq ej‡Z †Kvb aiv evav wbqg †bB| mvßvwnK, gvwmK wKsev evrmwiKI n‡Z cv‡i| cvwievwiK ev‡RU ej‡Z eySvq cwievi †Kw›`ªK Avq e¨‡qi fwel¨Z cwiKíbv| A_©vr cwiev‡ii Av‡qi Drm Ges Pvwn`vi wfwˇZ e¨‡qi LvZ wba©vib K‡i †h c~e©cwiKíbv Kiv nq Zv‡KB cvwievwiK ev‡RU ejv nq| ev‡RU cÖYqb Kivi gva¨‡g cwievi‡K GKwU wbw`©ó KvVv‡gvi wfZi Avbv nq hv‡Z K‡i Av‡qi AwZwi³ e¨‡qi †Kvb my‡hvM bv _v‡K| wbw`©ó KvVv‡gvi wfZi A_©vr ev‡R‡Ui gva¨‡g cvwievwiK wnmve wbKvk cwiPvjbv Ki‡Z cvi‡j wbw`©ó Av‡qi g‡a¨B myôz I my›`i Rxeb hvcb Kiv m¤¢e| cvwievwiK ev‡R‡Ui cÖ¯‘Z cÖYvjx : cvwievwiK ev‡RU ˆZwii Rb¨ KZ¸‡jv c`‡¶c MÖnY Kiv Ri“ix| ev‡RU ˆZwi I ev¯Íevqb ZLbB m¤¢e n‡e hw` wba©vwiZ wbqgbxwZ †g‡b ev‡RU cÖ¯‘Z Kiv nq| c`‡¶c ¸‡jv wbgœi~c-

1| cÖ‡qvRbxq `ªe¨vw`i ZvwjKv cÖ¯‘ZKiY : †h mg‡qi Rb¨ ev‡RU cÖYqb Kiv n‡e †h mg‡q cwiev‡ii m`m¨‡`i KvswLZ `ª‡e¨i ZvwjKv wb‡q Zvi g‡a¨ †_‡K cÖ‡qvRb I Pvwn`vi ¸i“Z¡ Abymv‡i ZvwjKv cÖ¯‘Z Ki‡Z n‡e|

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµq g~j¨

191

2| g~j¨ wbi~cY : ZvwjKv Abyhvqx cÖwZwU `ªe¨ ev †mevKv‡h©i g~j¨ †R‡b wb‡q GK‡Î †gvU g~j¨ ev‡R‡U Aš—f©y³ Ki‡Z n‡e| 3| m¤¢ve¨ Avq wba©viY : cvwievwiK ev‡R‡U mvaviYZ Av‡qi Dci wfwË K‡i e¨q wba©viY Kiv nq| †mB Rb¨ ev‡RU‡K Kvh©Kix Ki‡Z n‡j m¤¢ve¨ Av‡qi mKj Drm mwVKfv‡e wPwýZ K‡i †gvU Avq ev‡R‡U Dc¯’vcb Ki‡Z nq| 4| ev‡R‡Ui fvimvg¨ i¶v : cÖwZwU cwiev‡iB ev‡R‡Ui g~j j¶¨ mxwgZ Av‡qi ga¨ †_‡K m‡e©v”P myweav MÖn‡Yi gva¨‡g fwel¨‡Zi Rb¨ wKQz mÂq Kiv| †h j¶¨B ev‡RU cÖYqb Kivi mgq †Lqvj ivL‡Z n‡e Avq e¨‡qi ga¨ †hb fvimvg¨ eRvq _v‡K A_©vr e¨q †hb Av‡qi †P‡q †ewk bv nq| 5| hy‡Mvc‡hvMx ev‡RU cÖYqb : cvwievwiK ev‡R‡U Ggb fv‡e cÖYqb Ki‡Z n‡e †hb Zv ev¯Íeagx© Ges hyw³msMZ nq| ZvQvov ev‡RU bgbxq n‡Z n‡e hv‡Z K‡i we‡kl cwiw¯’wZ‡Z †Kvb GKwU LiP †e‡o †M‡j Ab¨ GKwU LiP Kgv‡bv hvq| cvwievwiK ev‡R‡Ui bgybv : GKwU mv_©K ev‡RU cÖYqb I ev¯Íevqb wbf©i K‡i cwiev‡ii Av_© mvgvwRK Ae¯’vi Dci| cwiev‡ii MVb, AvK…wZ, cwiev‡ii Avq, m`‡m¨i i“wP‡eva mvgvwRK cwiwPwZ BZ¨vw` Dcv`vb ¸‡jv mwµqfv‡e ev‡RU cÖYq‡bi mgq we‡ePbvq ivL‡Z nq| ZvQvov cÖwZwU cwiev‡ii ev‡RU GKiKg Ges GKB gv‡b ˆZwi Kiv m¤¢e n‡e bv| †gvU K_v n‡jv Avq e¨‡qi fvimvg¨ †_‡KB GKwU cvwievwiK ev‡RU ˆZwi nq| e¨‡qi LvZIqvix eÈb wbf©i Ki‡e cvwievwiK KvVv‡gvi Dci| †hgb- Lv`¨ Lv‡Z kZKiv 20%-25% e¯¿Lv‡Z 5%-10% evm¯’vb Lv‡Z 30%-40% wk¶vLvZ 10%-15% , hvbevnb 15%-20% LiP Kiv †h‡Z cv‡i (AvbygvwbK)| wb‡gœ GKwU cvwievwiK ev‡R‡Ui bgybv †`qv n‡jv: gv‡mi bvg ÑÑ (cvwievwiK †jvKmsL¨v 06 Rb a‡i) Avq Av‡qi weeiY

m¤¢ve¨ Avq UvKv 40,000 10,000

†eZb Lv‡Z Avq Ab¨vb¨ Drm (evwofvov, K…wl Avq BZ¨vw`)

†gvU Avq UvKv

50,000

e¨q e¨‡qi weeiY 1| Lv`¨ mvgMÖx: Pvj Wvj ˆZj jeb AvUv gq`v

m¤¢ve¨e¨q UvKv 1,575 300 700 75 200 100

‡gvU LiP UvKv

kZKiv nvi %

wnmveweÁvb

192 †mgvB byWjm Pv, wPwb gmjv

200 150 200 3,500

KvuPvevRvi: gvQ gvsm gyiMx wWg kvKmewR dj †cqvR, imyb, Av`v 2| evm¯’vb: evmvfvov we`y¨r M¨vm Ab¨vb¨ 3| e¯¿: e¯¿ µq e¯¿ †aŠZ I Bw¯¿ †mjvB, BZ¨vw` 4| wk¶v: ¯‹zj/K‡j‡Ri †eZb KvMR LvZv, eB Kjg M„n wk¶‡Ki †eZb hvZvqvZ LiP 5| wPwKrmv LiP: 6| m`m¨‡`i e¨w³MZ LiP: hvZvqvZ Av‡gv` cÖ‡gv` 7| Ab¨vb¨ LiP: †gngvb`vix Dcnvi mvgMÖx Le‡ii KvMR M„nf„‡Z¨i †eZb 8| fwel¨Z mÂq: cÖwf‡W›U dvÛ wW wc Gm †gvU LiP

1,500 1,000 1,200 700 1,500 500 400 6,800 10,300

15,000 1,000 400 300

21%

16,700 33%

500 200 300

1,000 2%

1,000 5,00 2,000 1,000

4,500 2,100

9% 4%

2,000 4% 1,000 1,000 400 1,000 7,000 3,000

3,400 7% 10,000 50,000

20% 100%

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµq g~j¨

193

KvR: cvwievwiK ev‡R‡Ui gva¨‡g wK wK myweav cvIqv †h‡Z cv‡i wPwýZ Ki|

cvwievwiK Avw_©K weeiYx cÖ¯‘ZKiY : cvwievwiK †h mg¯Í †jb‡`b¸‡jv msNwUZ nq †m¸‡jv wewfbœ wnmve ewn‡Z wjwce× Kiv nq| wew”Qbœfv‡e wjwce×K…Z †jb‡`b †_‡K cwiev‡ii Avw_©K eywbqv` Ges Avq-e¨‡q †Kvb wPÎ Ly‡R cvIqv hvq bv| cwiev‡ii Avw_©K eywbqv` Ges Avq e¨‡qi wPÎ cvIqvi Rb¨ Avw_©K weeiYx cÖ¯‘Z Kiv Acwinvh©| Avw_©K weeiYxi gva¨‡g wbw`©ó mg‡qi Avq e¨‡qi wPÎ Ges Avw_©K Ae¯’vi weeiYx ˆZwii gva¨‡g Avw_©K eywbqv` KZLvwb kw³kvjx Z_v cvwievwiK m¤ú` I `v‡qi GKwU cÖwZ”Qwe dz‡U D‡V| cvwievwiK Avw_©K weeiYxi avcmg~n n‡jv1| cÖvwß I cÖ`vb wnmve (Receipts and Payments Accounts) 2| Avq-e¨q weeiYx (Statement of Income and Expenditure) 3| Avw_©K Ae¯’vi weeiYx (Statement of Financial Position) 1| cÖvwß I cÖ`vb wnmve : cvwievwiK ˆ`bw›`b bM` †jb‡`‡bi msiw¶Z wnmve †_‡K eQi †k‡l †kªwYe×fv‡e Ges msw¶ß AvKv‡i †h wnmve cÖ¯‘Z Kiv nq Zv‡K cÖvwß I cÖ`vb wnmve ejv nq| cÖvwß I cÖ`vb wnmve e¨emv cÖwZôv‡bi bM`vb eB‡qi Abyi~c; wKš—y GwU bM`vb eB bq| GwU cvwievwiK wnmve wbKv‡ki cÖ_g avc| mKj cÖKvi bM` †jb‡`‡bi mgš^‡qi G wnmve cÖ¯‘Z Kiv nq| mKj cÖKvi bM` cÖvwß †WweU cv‡k Ges mKj cÖKvi bM` cÖ`vb †µwWU cv‡k wnmvefy³ Kiv nq| PjwZ mv‡j bM` cÖvß †h †Kvb mv‡ji g~jab I gybvdvRvZxq Avqmg~n cÖvwß I cÖ`vb wnmv‡ei †WweU w`‡K Ges †h †Kvb mv‡ji g~jab I gybvdvRvZxq e¨qmg~n †µwWU w`‡K wj‡L cÖvwß I cÖ`vb wnmve ˆZwi Kiv nq| 2| Avq e¨q weeiYx : wnmve Kvj †k‡l A_©vr wbw`©ó mgq ci cwiev‡ii Avq I e¨‡qi D×„Ë ev NvUwZ wbb©‡qi Rb¨ ïaygvÎ PjwZ mv‡ji gybvdv RvZxq Avq Ges gybvdvRvZxq e¨‡qi mvnv‡h¨ †h weeiYx cÖ¯‘Z Kiv nq Zv‡KB Avq e¨q weeiYx ejv nq| Avq e¨q weeiYx‡Z hw` e¨‡qi †P‡q Av‡qi cwigvY †ewk nq Zvn‡j DׄˇK ejv nq e¨qvwZwi³ Avq ev Avq D×„Ë Avi hw` Av‡qi †P‡q e¨‡qi cwigvY †ewk nq Zvn‡j Z‡K ejv nq AvqvwZwi³ e¨q ev NvUwZ| e¨qvwZwi³ Avq Øviv cvwievwiK Znwej e„w× nq Ges NvUwZ Øviv cvwievwiK Znwej n«vm cvq| 3| Avw_©K Ae¯’vi weeiYx : ms‡¶‡c Avw_©K Ae¯’vi weeiYx ej‡Z eySvq m¤ú` Ges `v‡qi weeiYx| A_©vr †Kvb GKwU wbw`©ó w`‡bi cÖwZôv‡bi mKj cÖKvi m¤ú` Ges `v‡qi mvnv‡h¨ †h weeiYx ˆZwi Kiv nq Zv‡KB Avw_©K Ae¯’vi weeiYx e‡j| Ab¨vb¨ cÖwZôv‡bi gZ cwiev‡iiI wKQz m¤ú` I `vq _v‡K| m¤ú`mg~n, h_vNievwo, AvmevecÎ, wewb‡qvM, bM` UvKv BZ¨vw` | `vqmg~n, h_v- FY, e‡Kqv LiP, cvIbv`vi BZ¨vw`| †h‡nZz cwievi †Kvb e¨emvwqK cÖwZôvb bq †h‡nZz Gi †Kvb cÖviw¤¢K g~jab _v‡K bv| Z‡e cwiev‡ii Znwej wbY©q Kiv nq| cvwievwiK Znwej Avw_©K Ae¯’vi weeiYx‡Z `vq wn‡m‡e cÖ`k©b Kiv nq| Avq e¨q weeiYxi e¨qvwZwi³ Avq cvwievwiK Znwe‡j †hvM nq Ges NvUwZ n‡j cvwievwiK Znwej †_‡K ev` w`‡q †`Lv‡bv nq|

wnmveweÁvb

194 cÖvwß I cÖ`vb wnmv‡ei GKwU bgybv QK wb‡gœ †`qv n‡jv: cÖvwß I cÖ`vb wnmve UvKv cÖ`vb cÖvwß gybvdvRvZxq cÖ`vbmg~n e¨v‡jÝ we/wW *** g~jabRvZxq cÖ`vbmg~n gybvdvRvZxq cÖvwßmg~n *** g~jabRvZxq cÖvwßmg~n e¨v‡jÝ wm/wW *** *****

UvKv *** *** *** *****

cÖvwß I cÖ`vb wnmv‡ei ˆewkó¨: 1| cÖvwß I cÖ`vb wnmve bM`vb eB Gi gZ| 2| GB wnmv‡ei evg cv‡k¦© cÖviw¤¢K bM` Znwej I e¨vsK e¨v‡jÝ w`‡q ïi“ nq Ges Wvb cv‡k¦© mgvcbx bM` Znwej I e¨vsK e¨v‡jÝ w`‡q †kl nq| 3| GB wnmv‡ei evg cv‡k¦© mKj cÖKvi cÖvwß Ges Wvb cv‡k¦© mKj cÖKvi cwi‡kva wjLv nq| 4| GB wnmv‡ei wewfbœ cÖvwß I cwi‡kva †jLvi mgq †Kvb mgq Kvj we‡ePbvq Avbv nq bv A_©vr PjwZ, c~e©eZx© Ges cieZx© mKj Kv‡ji wnmve mg~n wjwce× Kiv nq| 5| eZ©gvb eQ‡ii †Kvb e‡Kqv Avq ev e‡Kqv e¨‡qi †jb‡`b G wnmv‡e Aš—©fy³ nq bv| 6| G wnmv‡ei evg w`K me©`vB eo nq| KviY bM` cÖvß UvKvi †P‡q bM` cÖ`vb KL‡bv †ewk n‡Z cv‡i bv| 7| ¯’vqx m¤ú‡`i AePq msµvš— †jb‡`b G wnmv‡e Aš—fy©³ Kiv nq bv| 8| G wnmve n‡Z bM` cÖevn (Cash flow) Rvbv hvq| KvR: cvwievwiK wnmve cÖ¯‘‡Zi †¶‡Î cÖvwß I cÖ`vb wnmve wK f‚wgKv ivL‡Z cv‡i?

cÖvwß I cÖ`vb wnmve n‡Z Avq e¨q weeiYx cÖ¯ÍyZ cÖYvjx: cÖvwß I cÖ`vb wnmve n‡Z Avq e¨q weeiYx cÖ¯‘Z Kivi wbqgvejx wb‡gœ eY©bv Kiv n‡jv| 1| cÖvwß I cÖ`vb wnmv‡ei †WweU w`‡Ki gybvdv RvZxq cÖvw߸‡jv Avq e¨q weeiYxi Av‡qi w`‡K Ges †µwWU w`‡Ki gybvdv RvZxq e¨qmg~n Avq-e¨q weeiYxi e¨‡qi w`‡K wjL‡Z n‡e| 2| cÖvwß I cÖ`vb wnmv‡ei cÖviw¤¢K I mgvcbx DØ„Ë Avq e¨q weeiYx‡Z †`Lv‡Z nq bv| 3| g~jab RvZxq cÖvwß I cÖ`vb Avq e¨q weeiYx‡Z _vK‡e bv| 4| gybvdvRvZxq cÖvwß I cÖ`vb wnmve Avq e¨q weeiYx‡Z wnmvefy³ n‡e| 5| ïaygvÎ PjwZ mv‡ji gybvdv RvZxq Avq I e¨q, Avq e¨q weeiYx‡Z wnmvefy³ n‡e| 6| weMZ I cieZx© mv‡ji †Kvb Avq-e¨q Avq-e¨q weeiYx‡Z Avm‡e bv| 7| cÖvwß I cÖ`vb wnmv‡e cÖ`wk©Z †Kvb cÖKvi m¤ú` µq weµq msµvš— `dvmg~n Avq e¨q weeiYx‡Z Aš—fy©³ n‡e bv| 8| PjwZ eQ‡ii cÖvc¨ Avq I e‡Kqv e¨q Avq-e¨q weeiYx‡Z Aš—fy©³ n‡e| 9| ¯’vqx m¤ú‡`i AePq Avq-e¨q weeiYxi e¨‡qi w`‡K em‡e| KvR: cÖvwß I cÖ`vb wnmv‡ei †Kvb †Kvb `dvmg~n Avq-e¨q weeiYx‡Z Avm‡e bv wPwýZ Ki|

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµq g~j¨

195

cÖvwß I cÖ`vb wnmve n‡Z Avw_©K Ae¯’vi weeiYx cÖ¯‘Z cÖYvjx : cvwievwiK wnmve wbKv‡ki †¶‡Î Avw_©K Ae¯’vi weeiYx ˆZwii g~j D‡Ïk¨ n‡”Q GKwU wbw`©ó mgq †k‡l cwiev‡ii m¤ú`, `vq I cvwievwiK Znwej m¤ú‡K© aviYv jvf Kiv| cÖ¯‘Z cÖYvjx : 1| cwiev‡ii cÖviw¤¢K m¤ú` †_‡K cÖviw¤¢K `vq ev` w`‡q cvwievwiK Znwej wbY©q Ki‡Z n‡e| 2| cÖvwß I cÖ`vb wnmv‡ei g~jab RvZxq cÖvw߸‡jv Avw_©K Ae¯’vi weeiYx `v‡qi cv‡k Ges g~jab RvZxq e¨q¸‡jv m¤ú‡`i cv‡k wjL‡Z n‡e| 3| cÖvwß I cÖ`vb wnmv‡ei mgvcbx bM` I e¨vsK Rgvi DØ„Ë Avw_©K Ae¯’vi weeiYxi m¤ú‡`i w`‡K wjL‡Z n‡e| 4| m¤ú‡`i AePq Avw_©K Ae¯’vi weeiYx m¤ú‡`i w`‡K mswk−ó m¤ú` †_‡K ev` w`‡q †`Lv‡Z n‡e| 5| hveZxq AwMÖg Avq Avw_©K Ae¯’vi weeiYx `v‡qi w`‡K Ges AwMÖg e¨q Avw_©K Ae¯’vi weeiYxi m¤ú‡`i w`‡K wjL‡Z n‡e| 6| wek` Avq-e¨q weeiYxi Avq DØ„Ë Avw_©K Ae¯’vi weeiYx `v‡qi w`‡K cvwievwiK Znwe‡ji mv‡_ †hvM Ges NvUwZ cvwievwiK Znwej †_‡K ev` w`‡q †`Lv‡Z n‡e| 7| cÖvwß I cÖ`vb wnmv‡ei cÖviw¤¢K bM` I e¨vsK Rgvi DØ„Ë Avm‡e bv| D³ DØ„Ëmg~n cvwievwiK Znwej wbY©‡q e¨eüZ n‡e| KvR: cvwievwiK Znwej wbY©‡qi †¶‡Î cÖvwß I cÖ`vb wnmve n‡Z †Kvb †Kvb `dvmg~n Avm‡e Zv wPwýZ Ki| D`vniY : 1 Rbve Imgvb MwYi 1 Rvbyqvix 2012 Zvwi‡L m¤ú` I `vq †`bvi cwigvY wQj- evwo 20,00,000; AvmevecÎ 20,000; ˆZRmcÎ 13,000 Ges M„n wbg©vY FY 15,00,000 UvKv| D³ eQ‡i Zvi cÖvwß I cÖ`vb wnmve wbgœi~c: cÖvwß cÖ`vb wnmve cÖvwßmg~n UvKv cÖ`vbmg~n UvKv 40,000 2,50,000 Lv`¨ mvgMÖx µq †eZb cÖvwß 2,280 20,000 gyw`i ‡`vKvb wej K…wl LvZ †_‡K Avq 3,220 2,000 †cŠiKi cyivZb Le‡ii KvMR weµq 50,000 Kw¤úDUvi µq 10,000 M„nwbg©vY F‡Yi my` 32,000 †Uwjwfkb µq 60,000 wd«R µq 5,600 M¨vm cvwb we`y¨r 7,000 Avc¨vqb 2,500 gwbnvix 4,800 Le‡ii KvMR wej 4,400 hvZvqvZ I Ab¨vb¨ 48,000 WvKNi mÂq e¨vs‡K Rgv 2,200 nv‡Z bM`(31/12/2012) 2,72,000 2,72,000 KiYxq: 31 wW‡m¤^i 2011 mv‡ji Avq e¨q weeiYx I 31 wW‡m¤^i Zvwi‡Li Avw_©K Ae¯’vi weeiYx ˆZwi Ki|

wnmveweÁvb

196 mgvavb:

Rbve Imgvb MwYi Avq e¨q weeiYx 31†k wW‡m¤^i 2011 Zvwi‡L mgvß eQ‡ii Rb¨ UvKv

weeiY Avqmg~n: †eZb K…wl Avq cyivZb Le‡ii KvMRweµq

UvKv

2,50,000 20,000 2,000 2,72,000

†gvU Avq e¨q mg~n: Lv`¨ mvgMÖx µq gyw`i wej cwi‡kva †cŠiKi M„nwbg©vb F‡Yi my` M¨vm, cvwb, wey`¨r Avc¨vqb gwbnvix Le‡ii KvMR wej cwi‡kva hvZvqvZ I Ab¨vb¨

40,000 2,280 3,220 10,000 5,600 7,000 2,500 4,800 4,400 79,800 1,92,200

†gvU LiP Avq DØ„Ë / e¨qvwZwi³ Avq

Rbve Imgvb MwYi Avw_©K Ae¯’vi weeiYx 31 †k wW‡m¤^i 2011 weeiY

UvKv

m¤ú`mg~n: evwo AvmevecÎ ‰ZRmcÎ Kw¤úDUvi ‡Uwjwfkb wd«R µq WvKNi mÂq e¨vs‡K Rgv nv‡Z bM`

UvKv 20,00,000 20,000 13,000 50,000 32,000 60,000 48,000 2,200

22,25,200

‡gvU m¤ú` `vq I cvwievwiK Znwej: M„n wbg©vY FY cvwievwiKZnwej (+) Avq DØ„Ë †gvU `vq I cvwievwiK Znwej

UvKv

15,00,000 5,33,000 1,92,200

7,25,200 22,25,200

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµq g~j¨

197

†bvU: cvwievwiK Znwej wbY©q: cvwievwiK Znwej = cÖviw¤¢K m¤ú` Ñ cÖviw¤¢K `vq = evwo + AvmevecÎ + ˆZRmcÎ - M„nwbg©vY FY = (20,00,000+20,000+13,000) Ñ 15,00,000 = 5,33,000 UvKv

D`vniY : 2 Rbve AvwRR †ckvq GKRb wPwKmrK| wZwb PvKyixi cvkvcvwk cÖvB‡fU c¨vKwU‡mi gva¨‡g A_© DcvR©b K‡ib| 31 †k wW‡m¤^i 2011 mv‡ji mgvß eQ‡ii Zvi cÖvwß I cÖ`vb wnmve wQj wbgœi~c: cÖvwß I cÖ`vb wnmve 31 †k wW‡m¤^i 2011 mv‡ji mgvß eQ‡ii Rb¨ cÖvwßmg~n UvKv cÖ`vb mg~n 25,000 †kqv‡i wewb‡qvM nv‡Z bM` (01-01-2011) 35,000 Lv`¨ mvgMÖx µq e¨vs‡K Rgv (01-01-2011) 1,50,000 WªvBfv‡ii †eZb ‡eZb †_‡K Avq 1,20,000 Mvox †givgZ cÖvB‡fU cªvKwUm †_‡K cÖvß 30,000 covïbv LiP evox fvov †_‡K cÖvwß wk¶‡Ki †eZb Kw¤úDUvi µq wPwKrmv LiP wey`¨r R¦vjvbx LiP gvQ gvsm wWg Avjgvix µq Dcnvi µq nv‡Z bM` (31-12-11) 3,60,000

UvKv 1,00,000 30,000 36,000 20,000 25,000 18,000 40,000 7,000 12,000 10,000 15,000 7,000 40,000 3,60,000

1.1.2011 Zvwi‡L m¤ú` I `v‡qi DØ„Ë wQj wbgœi~c: AvmevecÎ- 25,000 UvKv hš¿cvwZ 15,000 UvKv cvIbv`vi wnmve 12,000 UvKv| 31.12.11 Zvwi‡L Ab¨vb¨ Z_¨vejx: K) PjwZ eQ‡ii †eZb e‡Kqv 7,000 UvKv| L) cÖvß evwo fvovi 2,500 UvKv c~e©eZx© eQ‡ii Ges PjwZ mv‡ji e‡Kqv- 3,200 UvKv| M) WªvBfv‡ii †eZb e‡Kqv 2,400 UvKv KiYxq: 1| Rbve AvwRRÑGi PjwZ `v‡qi cwigvY wbY©q Ki| 2| Rbve AvwRRÑGi 31 †k wW‡m¤^i, 2011 Zvwi‡L mgvß eQ‡ii Avq e¨q weeiYx cÖ¯‘Z Ki| 3| D³ Zvwi‡Li Rbve AvwRRÑGi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki|

wnmveweÁvb

198

AvZ¥Kg©ms¯’vbg~jK D‡`¨vM : cwievi, mgvR Z_v iv‡óªi Dbœq‡bi Rb¨ †h †Kvb e¨vw³ †QvU Lv‡Uv AvZ¥Kg©ms¯’vbg~jK D‡`¨vM MÖnY Ki‡Z cv‡i| nuvm-gyiMx cÖwZcvjb, grm¨ Pvl, Mevw` cï cvjb, †gŠgvwQ Pvl, ZuvZ I KzwUi wkí BZ¨vw` cÖKí MÖn‡Yi gva¨‡g Kg©ms¯’v‡bi my‡hvM m„wó Kiv m¤¢e| †h †Kvb e¨vw³B Gme AvZ¥Kg©ms¯’vbg~jK D‡`¨vM MÖnY Ki‡Z cv‡i| AvZ¥Kg©ms¯’vbg~jK cÖK‡íi mdjZv wbf©i K‡i D‡`¨v³vi `¶Zv, †gav Ges wbfy©j wnmvei¶Y e¨e¯’v I `¶ e¨e¯’vcbvi Dci| wb‡gœ K‡qKwU cvwievwiK AvZ¥Kg©ms¯’vbg~jK cÖK‡íi Avq I e¨‡qi weeiY D‡j−L Kiv n‡jv: cÖKí-1: `y» Lvgvi cÖKí A_©vq‡bi Drm: wbR¯^ g~jab e¨vsK FY (16%) †gvU

UvKv 1,45,000 1,50,000 2,95,000

K) g~jab wewb‡qvM: weeiY cÖK‡íi evwl©K BRviv e¨q evQzimn 2wU Mvfxi µqg~j¨ wewb‡qvMK…Z †gvU e¨q

UvKv 1,55,000 1,40,000 2,95,000

L) cÖwZcvjb e¨‡qi weeiY: (evrmwiK) weeiY Mvfx cÖwZ ‰`wbK 4 †KwR `vbv`vi Lvevi, cÖwZ ‡KwR 20 UvKv (4×2×365×20) Mvfx cÖwZ ‰`wbK 25 UvKvi Lo I Nvm (25×2×365) evQzi cÖwZ ‰`wbK 1 †KwR `vbv`vi Lvevi, cÖwZ ‡KwR 20 UvKv(1×2×365×20) evQzi cÖwZ ‰`wbK 15 UvKvi Lo I Nvm (15×2×365) Jla I Avbymw½K LiP evwl©K †gvU e¨q

UvKv 58,400 18,250 14,600 10,950 5,000 1,07,200

M) Lvgv‡ii Drcv`b I Avq: (evrmwiK) weeiY Mvfx cÖwZ ˆ`wbK 10 wjUvi `ya 50 UvKv `‡i (10×2×365×50) †Mvei †_‡K Avq eQi †k‡l evQzimn Mvfx weµq †_‡K Avq (cÖwZwU 80,000×2) evwl©K †gvU Avq

UvKv 3,65,000 15,000 1,60,000 5,40,000

N) Avq I e¨‡qi msw¶ß mvi weeiY †gvU Avq ev`: wewb‡qvMK…Z †gvU e¨q cÖwZcvjb e¨q e¨vsK F‡Yi my` (1,50,000×16%)

UvKv 2,95,000 1,07,200 24,000 bxU gybvdv

UvKv 5,40,000

4,26,200 1,13,800

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµq g~j¨

199 cÖKí-2: grm¨ Lvgvi

cÖKí A_©vq‡bi Drm: UvKv wbR¯^ g~jab e¨vsK FY (16%)

1,03,950 2,00,000 3,03,950

†gvU wewb‡qvM

K) g~jab wewb‡qvM: weeiY

UvKv 1,00,000 20,000 1,20,000

evwl©K wjR LiP cyKzi ms¯‹vi wewb‡qvMK…Z †gvU e¨q

L) evrmwiK wfwˇZ GK GKi AvqZ‡bi cyKz‡i i“B gvQ Pvl cÖK‡íi e¨‡qi weeiY e¨‡qi weeiY UvKv 1) Avbymw½K LiP 2,250 ‡iwUbb (5 †KwR, 450 UvKv `‡i) 2,000 Pzb (100 †KwR, 20 UvKv `‡i) 3,000 cvwb cÖ‡ekKib LiP 2) gv‡Qi ‡cvbv (20,000 wU, cÖwZwU 5 UvKv `‡i)

7,250 1,00,000

3) mvi cÖ‡qvM: ‰Re mvi (2000 †KwR, 10 UvKv `‡i) BDwiqv mvi (60 †KwR, 20 UvKv `‡i) wU Gm wc (150 †KwR, 10 UvKv `‡i)

20,000 1,200 1,500

4) gv‡Qi Lv`¨: mwilvi ˆLj (250 †KwR, 20 UvKv `‡i) c¨v‡KURvZ Lvevi (70 †KwR, 100 UvKv `‡i)

5,000 7,000

5) gRyix: cvnviv, Lv`¨ mieivn, mvi cÖ‡qvM, AvMvQv `gb

22,700

12,000 15,000

2,000 20,000 5,000

6) gvQ msMÖn LiP: cvwb wb®‹vkb ‡R‡j LiP wewea †gvU e¨q

UvKv

27,000 1,83,950

wnmveweÁvb

200 M) Avq I e¨‡qi msw¶ß mvi: weeiY ‡gvU Avq - gvQ weµq (3000 †KwR , 150 UvKv `‡i) ev`: wewb‡qvMK…Z †gvU e¨q cwiPvjbv e¨q e¨vsK F‡bi my` (200000× 16%)

UvKv

UvKv 4,50,000

1,20,000 1,83,950 32,000 3,35,950 1,14,050

bxU gybvdv

cÖKí-3: nvum-gyiMxi Lvgvi cÖKí A_©vq‡bi Drm: wbR¯^ g~jab e¨vsK FY (15%) ‡gvU wewb‡qvM

UvKv 1,44,000 6,00,000 7,44,000

K) g~jab wewb‡qvM: weeiY cyKzi wjR LiP cyKyi ms¯‹vi gyiMxi N‡ii g~j¨ nuv‡mi N‡ii g~j¨ gRyix wewb‡qvMK…Z †gvU e¨q

L) nvum-gyiMxi †hŠ_ Pvl cÖK‡íi evwl©K e¨‡qi weeiY: weeiY nvu‡mi LiP: 6 gvm eq‡mi 200wU nvum, cÖwZwU 100 UvKv `‡i nvu‡mi Lv`¨ ‰`wbK 30 †KwR, 20 UvKv `‡i (30×20×365) nuv‡mi Jla I Avbymw½K LiP gyiMxi LiP: gyiMxi ev”Pv (1 w`b eq‡mi 300 gyiMx, 60 UvKv `‡i) gyMixi Lv`¨ (5000 †KwR, 15 UvKv `‡i) gyiMxi Lvev‡ii cvwbi cvÎ g~j¨ Jla wewea †gvU e¨q

UvKv 1,00,000 10,000 1,20,000 1,20,000 30,000 3,80,000

UvKv

UvKv

20,000 2,19,000 10000

2,49,000

18,000 75,000 5,000 7,000 10,000

1,15,000 3,64,000

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµq g~j¨

201

M) nvum-gyiMxi †hŠ_ Pvl cÖK‡íi evwl©K Av‡qi weeiY: weeiY nvum: wWg weµq - cÖwZ nuvm eQ‡i M‡o 180wU, 6 UvKv `‡i (180×6×200) nvum weµq - cÖwZwU 250 UvKv `‡i (250×200) gyiMx: wWg weµq - cÖwZ gyiMx eQ‡i M‡o 200wU, 6 UvKv `‡i (200×6×300) gyiMx weµq - cÖwZwU 200 UvKv `‡i (200×300)

UvKv

UvKv

2,16,000 50,000 2,66,000 3,60,000 60,000 4,20,000 1,80,000 8,66,000

eQi †k‡l nuvm I gyiMxi Ni weµq ‡gvU Avq

N) Avq I e¨‡qi msw¶ß mvi: weeiY ‡gvU Avq ev`: wewb‡qvMK…Z †gvU e¨q cÖwZcvjb e¨q e¨vsK F‡Yi my` (6,00,000×15%)

UvKv

UvKv 8,66,000

3,80,000 3,64,000 90,000 bxU gybvdv

8,34,000 32,000

KvR: Rbve Avkivd Avjxi GKwU cvwievwiK `y» Lvgvi Av‡Q| GwU Zvi cwiev‡ii `y‡ai Pvwn`v c~i‡Yi cvkvcvwk evowZ Av‡qi e¨e¯’v K‡i‡Q| Rbve Avkivd Avjxi Lvgv‡ii Z_¨vejx Dc¯’vcb Kiv njt Lvgvi Ni I Mvfxi g~j¨ eve` g~jab wewb‡qvM 80,000 UvKv, cÖwZ eQi AveZ©K Li‡Pi cwigvY 20,000 UvKv| cÖ_g eQi `ya I †Mvei weµq †_‡K Avq nq 25,000 UvKv, 2q eQi †_‡K 6ô eQi ch©š— cÖwZ eQi `ya, †Mvei I evQzi wewµ †_‡K Avq nq 45,000 UvKv, 7g eQi †_‡K `ya, †Mvei I Mvfx weµq †_‡K Avq nq 75,000 UvKv| G cÖK‡íi Rb¨ evwl©K 15% my‡` 50,000 UvKv e¨vsK FY †bIqv n‡q‡Q| KiYxq: Rbve Avkivd Avjxi cÖKíwUi Avq-e¨‡qi msw¶ß mvi ˆZix K‡i mvZ eQ‡ii bxU gybvdv †ei Ki|

Abykxjbx eû wbe©vPwb cÖkœ : 1| wnmveweÁv‡bi `„wó‡Z cwievi‡K we‡ePbv Kiv nqÑ (K) gybvdv‡fvMx cÖwZôvb wn‡m‡e (L) Agybvdv‡fvMx cÖwZôvb wn‡m‡e (M) gybvdv‡fvMx Pjgvb cÖwZôvb wn‡m‡e (N) Agybvdv‡fvMx Pjgvb cÖwZôvb wn‡m‡e 2| cwiev‡ii †ewkifvM †jb‡`b msNwUZ nqÑ i) bM‡` ii) †P‡K

iii) av‡i

wnmveweÁvb

202 wb‡Pi †KvbwU mwVK ?

(L) i I ii (K) i

(M) iii

3| cvwievwiK ev‡RU ˆZwi nqÑ (K) m¤¢ve¨ Av‡qi wfwˇZ (M) m¤¢ve¨ Avq I e¨‡qi wfwˇZ 4| cÖvwß-cÖ`vb wnmv‡e wjwce× Kiv nqÑ i) g~jab RvZxq cÖvwß ii) gybvdv RvZxq cÖvwß wb‡Pi †KvbwU mwVK? K) i L) i I ii M) ii I iii

(N) ii I iii (L) cÖK…Z Av‡qi wfwˇZ (N) cÖK…Z Avq I e¨‡qi wfwˇZ iii) gybvdv RvZxq cÖ`vb

N) i, ii I iii

5| cvwievwiK Avq-e¨q weeiYx‡Z wjwce× Kiv nqÑ K) PjwZ eQ‡ii gybvdv RvZxq e¨q L) weMZ I PjwZ eQ‡ii gybvdv RvZxq e¨q M) PjwZ I cieZ©x eQ‡ii gybvdv RvZxq e¨q N) weMZ, PjwZ I cieZ©x eQ‡ii gybvdv RvZxq e¨q 6| cvwievwiK Avw_©K weeiYx KqwU ch©v‡q cÖ¯‘Z Kiv nq?

K) 02 wU L) 03wU M) 04wU N) 05wU 7| †KvbwU cvwievwiK gybvdv RvZxq e¨q? i) evwoNi wbg©vY ii) mvB‡Kj µq iii) m¤ú` i¶Yv‡e¶Y LiP wb‡Pi †KvbwU mwVK? K) ii L) iii M) i, ii N) i, iii 8| AvZ¥Kg©ms¯’vbg~jK cÖK‡íi ØvivÑ i) D‡`¨v³vi Kg©ms¯’vb nq ii) cwiev‡ii Kg©ms¯’vb nq iii) mgv‡Ri Kg©ms¯’vb nq wb‡Pi †KvbwU mwVK ?

K) i L) i I ii M) ii I iii N) i I iii 9| AvZ¥Kg©ms¯’vbg~jK cÖK‡íi mdjZv wbf©i K‡iÑ i) D‡`¨v³vi `¶Zvi Dci ii) wbfy©j wnmvei¶‡bi Dci iii) g~jab wewb‡qv‡Mi Dci wb‡Pi †KvbwU mwVK? K) i L) ii N) i I ii M) ii I iii 10| †KvbwU AvZ¥Kg©ms¯’vbg~jK cÖK‡íi AwbqwgZ e¨qÑ K) gvQ Pv‡li Rb¨ cyKzi BRviv LiP L) nuvm-gyiMxi wPwKrmv LiP M) `y» Lvgv‡ii Mi“i Lvevi LiP N) cÖK‡íi cvnviv`v‡ii gRywi

c‡Y¨i µqg~j¨, Drcv`b e¨q I weµq g~j¨

203

11| cvwievwiK ev‡RU cÖ¯‘‡Zi cÖ_g c`‡¶c †Kvb&&wU ?

K. cÖ‡qvRbxq `ªe¨vw`i ZvwjKvKiY| L. m¤¢ve¨ Avq wba©viY| M. `ªe¨ ev †mevi g~j¨ wba©viY| N. `ªe¨ ev †mevi Pvwn`v I mieiv‡ni Z_¨ msMÖnKiY| 12| cvwievwiK Avw_©K weeiYxi avc n‡jvÑ i) bM`vb wnmve ii) cÖvwß-cÖ`vb wnmve wb‡Pi †Kvb&&wU mwVK? L) ii K) i M) i I ii N) ii I iii

iii) Avq-e¨q weeiYx

m„Rbkxj cÖkœ : 1| 1jv Rvbyqvwi 2012 Zvwi‡L Wv. gvnv`xi cvwievwiK Ae¯’v wbgœi~c: evwoNi 10,00,000 UvKv, AvmevecÎ 90,000 UvKv, wewb‡qvM 10,000 UvKv, MnbvcÎ 80,000 UvKv, nv‡Z bM` 3,000 UvKv Ges e¨vsK FY 6,000 UvKv| Wv. gvnv`xi cvwievwiK cÖvwß I cÖ`vb wnmve 31†k wW‡m¤^i 2012 mv‡ji mgvß eQ‡ii cÖvwßmg~n UvKv cwi‡kvamg~n UvKv nv‡Z bM` (1-1-10) 3,000 Lv`¨ mvgMÖx µq 60,000 †eZb 3,63,000 ‰`bw›`b evRvi 1,20,000 wewb‡qv‡Mi my` 1,500 †Uwjwfkb µq 23,000 †ivMx †`‡L cÖvwß 1,20,000 Le‡ii KvMR 3,500 wk¶v LiP 28,000 M¨vm, cvwb, we`y¨r 21,000 e¨vs‡K ¯’vqx AvgvbZ 2,25,000 DØ„Ë 7,000 4,87,500 4,87,500

Ab¨vb¨ Z_¨vejx : 1. M¨vm, cvwb I we`y¨r LiP 1,500 UvKv e‡Kqv Av‡Q| 2. wewb‡qv‡Mi my` 1,000 UvKv cvIqv hvqwb| K. Wv. gvnv`xi cvwievwiK Znwe‡ji cwigvY wbY©q Ki| L. 31†k wW‡m¤^i 2012 Zvwi‡L mgvß eQ‡ii Zvi cwiev‡ii Avq e¨q weeiYx cÖ¯‘Z Ki| M. D³ Zvwi‡Li Wv. gvnv`xi cwiev‡ii Avw_©K Ae¯’vi weeiYx ‰Zwi Ki| 2| Rbve Avnmvb nvwee gv‡m 12,000 UvKv †eZ‡b GKwU †emiKvix cÖwZôv‡b PvKzwi K‡ib| GQvovI wZwb GKwU K‡j‡R cvU©UvBg †jKPvivi wn‡m‡e gv‡m 5,000 UvKv m¤§vbx cvb| 2012 mv‡ji 1 Rvbyqvix Zvi 2,00,000 UvKv Ges wWwcGm G Rgv 1,00,000 UvKv| D³ eQ‡i Zvi cwiev‡ii Ab¨vb¨ †jb‡`b wbgœi~c: Lv`¨mvgMÖx µq 30,000 UvKv| evwofvov cÖ`vb 50,400 UvKv| ˆ`bw›`b evRvi LiP 24,000 UvKv| AvmevecÎ µq 15,000 UvKv| gyw` I gwbnvwi wej 2,500 UvKv| Mnbv µq 60,000 UvKv| wW‡cvwRU †cbkb w¯‹‡g Rgv 15,200 UvKv|

wnmveweÁvb

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2,000

gvQ aivi LiP

2,500

wewea LiP

3,000

cÖKíwUi Rb¨ 15% nvi my‡` 1 j¶ UvKv e¨vsK FY †bIqv n‡q‡Q| K. cÖK‡í †gvU KZ UvKv wewb‡qvM Kiv n‡q‡Q ?

L. gvQ Pvl cÖK‡í 1,000 †KwR gvQ Drcv`b n‡j cÖK‡íi †gvU e¨q wba©viY Ki| M. cÖwZ †KwR 150 UvKv `‡i weµq Kiv n‡j cÖK‡íi wbU gybvdv KZ? 4| gvwbKM‡Äi bqbZviv Zvi ¯^vgxi mnvqZvq Pvi eQi †gqv`x GKwU cvwievwiK `y» Lvgvi ¯’vcb K‡ib| Zuvi Lvgv‡ii wewb‡qvM I Ab¨vb¨ Z_¨vewj wb‡¤œ Dc¯’vcb Kiv n‡jv : †Mvqvj Ni I Mvfxi g~j¨ eve` 1,25,000 UvKv LvevicÎ, cvwbi cvÎ, evjwZ, †`vnb hš¿ µq 14,000 UvKv ‡Mv-Lv`¨, wPwKrmv I Avbylw½K LiP eve` cÖwZ eQ‡ii Rb¨ 40,000 UvKv 1g eQ‡i Avq 1,00,000 UvKv 2q I 3q eQ‡i Avq 1,50,000 UvKv 4_© eQ‡i Avq 70,000 UvKv cÖKí †k‡l Mvfx I evQzi weµq eve` Avq 1,20,000 UvKv D³ cÖK‡íi Rb¨ 15% mij my‡` ¯’vbxq GbwRI n‡Z 1 (GK) j¶ UvKv FY †bqv n‡q‡Q Ges cÖKíwU exgvKi‡Y †gvU 5,000 UvKv exgv †mjvgx cwi‡kva Kiv n‡qwQj| K. cÖKíwU‡Z bqbZviv wewb‡qvMK…Z †gvU g~j¨ab KZ ?

L. D³ cÖK‡íi †gvU AveZ©K e¨q wbY©q Ki| M. †gqv` †k‡l D³ cÖKí n‡Z bqbZvivi wbU jv‡fi cwigvY wbY©q Ki|

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