Myanmar Official Gazette 2018 - 8

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf; rStyd wik fy;f Hkw1if» trSw––– f––––39

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

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EdkifiHawmfor®w½Hk; trdet Yf rSwf 1^2018 1379 ckEpS ?f jymokv d jynfah usmf 8 &uf (2018 ckEpS ?f Zefe0g&Dv 9 &uf)

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EdkifiHawmfor®w½Hk; trdet Yf rSwf 2^2018 1379 ckEpS ?f jymokv d jynfah usmf 8 &uf (2018 ckEpS ?f Zefe0g&Dv 9 &uf)

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446

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

jynfaxmifpkor®wjrefrmEdkifiHawmf

EdkifiHawmfor®w½Hk; trdet Yf rSwf 3^2018 1379 ckEpS ?f jymokv d jynfah usmf 9 &uf (2018 ckESpf? Zefe0g&Dv 10 &uf)

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(2) OD;aersKd;ausmf

tvkyform;? vl0ifrIBuD;Muyfa&;ESifhjynfolYtiftm;0efBuD;Xme (yHk) xifausmf EdkifiHawmfor®w jynfaxmifpkor®wjrefrmEdkifiHawmf

jynfaxmifpkor®wjrefrmEdkifiHawmf

EdkifiHawmfor®w½Hk; trdet Yf rSwf 4^2018 1379 ckEpS ?f jymokv d jynfah usmf 10 &uf (2018 ckESpf? Zefe0g&Dv 11 &uf)

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(2) OD;armifarmifvGif

pnfyifom,ma&;ESifhvlrIa&;0efBuD;Xme (yHk) xifausmf EdkifiHawmfor®w jynfaxmifpkor®wjrefrmEdkifiHawmf

tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

jynfaxmifpkor®wjrefrmEdkifiHawmf

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

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« tydik ;f 1

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3/ 2017 ckEpS ?f arv 2 &ufpyJG g trdeaYf MumfjimpmtrSwf (18^2016) jzihf zGUJ pnf;xm;onfh trsK;d om;NrKd UjyavaMumif;vHNk cKaH &;aumfrwDtm; þtrdeaYf Mumfjimpmjzihf vTr;f rk;d y,fzsuv f u dk o f nf/ trdefYt& aZmfoef;oif; twGif;a&;rSL; jynfaxmifpktpdk;&tzGJU

tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

jynfaxmifpkor®wjrefrmEdkifiHawmf

jynfaxmifpkvTwfawmf½Hk; trdeaYf MumfjimpmtrSwf (1^2018) 1379 ckEpS ?f jymokv d jynfah usmf 2 &uf (2018 ckEpS ?f Zefe0g&Dv 3 &uf)

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449

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

(w) ñTefMum;a&;rSL;csKyf jynfolYvTwfawmf½Hk;

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wGJzuftwGif;a&;rSL; (2)

« tydik ;f 1

A[dak umfrwDonf vkt d yfonfv h yk if ef;qkid &f maumfrwDrsm;udk zGUJ pnf;aqmif&u G &f efjzpfygonf/

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tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

tcef; (23) ypönf;vufcHxdef;odrf;olrsm;udk cefYtyfjcif;? pm&if;pmtkyfrsm;udkjyKpkjcif;? jyify aumfydka&;&Sif;rsm;u aqmif&Gufaom a<u;NrDwm0efwif&Sdjcif;rsm; (Charges) udk rSwfykHwifjcif; jynfyaumfyakd &;&Si;f rsm;ESipfh yfvsO;f onfh a<u;Nrw D m0efwif&S&djS cif;rsm; (Charges) udk rSwyf w Hk ifjcif; 254/ yk'rf 228 rS yk'rf 239 txd ESihf yk'rf 244 rS yk'rf 252 txdww Ykd iG yf g&So d nfh jy|mef;csuf rsm;onf þOya't& jynfyaumfydka&;&Sif;wpfcktjzpf rSwfykHwifxm;NyD; EkdifiHawmftwGif; pD;yGm;a&;vkyfief;ae&mwpf&yfxm;&Sdonfh EkdifiHawmf\jyifywGif zGJUpnf;wnfaxmifxm;aom aumfydka&;&Sif;wpfcku &&Sdydkifqdkifxm;aom EkdifiHawmftwGif;&Sd ypönf;rsm;tay: a<u;NrDwm0ef wif&Sd jcif;rsm; (Charges) jyKvkyfjcif;rsm;aomfvnf;aumif;? a<u;NrDwm0efwif&Sdjcif;rsm;&Sdonfh Ekid if aH wmftwGi;f &Sd ypön;f rsm;udk &,lyikd q f ikd jf cif;rsm;aomfvnf;aumif; oufqikd af p&rnf/ ypönf;vufcHxdef;odrf;oltm; cefYtyfrIudk taMumif;Mum;jcif; 255/ yk'rf 240 rS yk'rf 243 txd azmfjyyg&So d nfh jy|mef;csurf sm;onf þOya't& jynfy aumfydka&;&Sif;wpfcktjzpf rSwfykHwifxm;NyD; EkdifiHawmftwGif; pD;yGm;a&;vkyfief; ae&mwpf&yf xm;&So d nfh Ekid if aH wmf\jyifywGif zGUJ pnf;wnfaxmifxm;aom aumfyakd &;&Si;f tm;vk;H ESihf vdt k yfovdk oufqdkifap&rnf/ pm&if;pmtkyfrsm;ESifh rSwfwrf;rsm;udkxdef;odrf;xm;&Sdjcif; 256/ yk'rf 258 wGiaf zmfjyyg&So d nfjh y|mef;csurf sm;onf þOya't& jynfyaumfyakd &;&Si;f wpfck tjzpf rSwyf w Hk ifxm;Ny;D Ekid if aH wmftwGi;f pD;yGm;a&;vkyif ef;ae&mxm;&So d nfh Ekid if aH wmf jyifywGif zGUJ pnf;xm;onfh aumfyakd &;&Si;f \ pD;yGm;a&;vkyif ef;ESiphf yfvsO;f í vufc&H &Sad om odrYk [kwf ok;H pGcJ ahJ om aiGaMu;rsm;? jyKvyk cf ahJ om a&mif;csrrI sm;ESi0hf ,f,rl rI sm;? &&efyikd cf iG rhf sm;ESihf wm0ef&rdS rI sm;ESio hf ufqikd af om tqdyk gyk'rf t& vdt k yfonfh b@ma&;qdik &f m tpD&ifcpH mrsm;udk Ekid if aH wmftwGi;f &Sd t"dupD;yGm;a&; vkyif ef;ae&mwGif xde;f odr;f xm;&S&d rnfjzpfNy;D ,if;aumfyadk &;&Si;f rsm;ESihf oufqikd af p&rnf/ tcef; (24) b@ma&;qdkif&mtpD&ifcHpmrsm;ESifh pm&if;ppfaq;jcif;rsm;taMumif; þtcef;yg jy|mef;csufrsm;udk vdkufem&jcif; 257/ (u) atmufygudp&ö yfrsm;twGuf þtcef;yg jy|mef;csurf sm;udk jrefrmEkid if pH m&if;aumifpD Oya'ESihf tjcm;aom oufqikd &f mOya'rsm;yg owfrw S cf surf sm; odrYk [kwf ,if;wdt Yk & jyKvyk x f m;onfh owfrw S cf surf sm;ESit hf nD vdu k ef maqmif&u G &f rnf (1) xdef;odrf;xm;&Sd&rnfh pm&if;pmtkyfrsm;?

(2) ukrP Ü w D iG yf g0iforl sm;xHow Ykd ifjy&rnfh b@ma&;qdik &f m &Si;f wrf;rsm;ESit hf pD&ifcpH mrsm;?

(3) tqkyd g pm&if;pmtkyrf sm;ESihf tpD&ifcpH mrsm;tm; jyKpx k ed ;f odr;f &mwGif vdu k ef m&rnfh pm&if;rsm;xm;&Sdjcif;qkdif&mpHEIef;rsm;ESifh (4) tqdyk g pm&if;rsm;tm; ppfaq;&mwGiv f u kd ef m&rnfh pm&if;ppfaq;jcif;qkid &f mpHEeI ;f rsm;/

( c ) þtcef;yg owfrw S cf surf sm; odrYk [kwf þtcef;t&jyKvyk o f nfh owfrw S cf surf sm;ESihf jrefrmEkid if pH m&if;aumifpOD ya'yg owfrw S cf surf sm; odrYk [kwf ,if;Oya't& jyKvyk o f nfh owfrw S cf surf sm;tMum; uGv J rJG w I pfpw Hk pf&m&Scd v hJ Qif jrefrmEkid if pH m&if;aumifpOD ya'yg owfrw S cf surf sm; odrYk [kwf ,if;Oya't&jyKvyk o f nfh owfrw S cf surf sm;u vTr;f rd;k onf/

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

( * ) atmufygtaMumif;tcsurf sm;r&Sv d Qif yk'rf 260 rS yk'rf 268 txd ESihf yk'rf 279? yk'rf cGJ (c) wdo Yk nf tao;pm;ukrP Ü rD sm;ESihf oufqikd jf cif;r&Sad p& (1) ukrP Ü \ D zGUJ pnf;ykt H ajccHpnf;rsO;f onf tqdyk gjy|mef;csurf sm;udk vdu k ef mjcif; odrYk [kwf tvm;wlowfrSwfcsufrsm;udk azmfjyxm;jcif; odkYr[kwf (2) ukrP Ü w D iG yf g0iforl sm;onf omrefq;Hk jzwfcsuw f pf&yfcsrw S í f tqdyk gjy|mef;csurf sm;udk vdkufem&ef qkH;jzwfjcif; odkYr[kwf (3) rSwfykHwift&m&Sdu tqdkygjy|mef;csufrsm;udk vdkufemoifhonf[k qkH;jzwfjcif;/

b@ma&;qkdif&m&Sif;wrf;rsm;? pm&if;pmtkyfrsm;ESifh aiGpm&if;rsm;udk jyKpk&eftwGuf ukrÜPDwGif xm;&Sd&rnfh rSwfwrf;rsm;ESifhoifhavsmfonfh rSwfwrf;rsm;udkxm;&Sdjcif; 258/ (u) ukrÜPDtm;vkH;onf atmufygudpö&yfrsm;ESifhpyfvsOf;í pm&if;rsm;xm;&Sdjcif;qdkif&m oufqdkifaompHEIef;rsm;ESifhtnD jrefrmbmomjzifhjzpfap? t*Fvdyfbmomjzifhjzpfap b@ma&;qdkif&m &Sif;wrf;rsm;jyKpkaqmif&GufEkdif&eftwGuf pmjzihfa&;om;xm;onfh b@ma&;qdik &f m rSww f rf;rsm;udk xde;f odr;f xm;&S&d rnf (1) ukrP Ü u D vufc&H &Sad om odrYk [kwf ok;H pGcJ ahJ om aiGaMu;pkpak ygif;ESihf vufc&H &Scd ahJ om odkYr[kwf okH;pGJukefuscJhaomaiGaMu;ESifh oufqdkifonfhudpö&yfrsm;?

(2) ukrÜPDrS ukefypönf;a&mif;csjcif; odkYr[kwf ukefypönf;0,f,ljcif;?

(3) ukrÜPD\ &&efydkifcGifhrsm;ESifh ay;&efwm0ef&SdrIrsm;ESifh (4) þOya't& odkYr[kwf tjcm;oufqdkif&m Oya't& owfrSwfazmfjyxm;onfh aiGaMu;qdkif&m tjcm;udpö&yfrsm;/

( c ) rSwfwrf;rsm;udk ukrÜPD\rSwfykHwifxm;aom½Hk;cef;wGif odkYr[kwf 'g½dkufwmrsm;rS oifo h nfxifjrifonfh tjcm;ae&mwGif xde;f odr;f xm;&S&d rnfjzpfNy;D ½H;k vkyif ef;csed t f wGi;f 'g½ku d w f mrsm;u ppfaq;Munf½h cI iG &hf adS p&rnf/ 259/ 'g½du k w f m odrYk [kwf tjcm;t&m&Sw d pfO;D OD;onf ¤if;wd\ Yk wrifjyKvyk rf I odrYk [kwf ysuu f u G rf aI Mumifh yk'rf 258 yg owfrw S cf surf sm;ESit hf nD vdu k ef maqmif&u G &f mwGif ukrP Ü \ D ysuu f u G rf u I kd jzpfay:apcJv h Qif tqdyk gjypfrEI iS phf yfvsO;f í ¤if;wdo Yk nf 'PfaMu;aiG usyf ckepfoed ;f ig;aomif;udk ay;aqmif&rnf/ ESpfpOf vufusef&Sif;wrf; 260/ (u) þyk'rf yg jy|mef;csurf sm;ESio hf ufqikd af om ukrP Ü t D m;vk;H \ 'g½du k w f mrsm;onf ukrP Ü t D m; pwifzUJG pnf;wnfaxmifonfah eYrS 18 vtwGi;f usi;f y&rnfjzpfNy;D ,if;aemufyikd ;f ü jyu©'ed Ef pS f wpfEpS v f Qif tenf;qk;H wpfBurd o f wfrw S í f þOya't& odrYk [kwf tjcm; oufqikd &f mOya't& vdt k yfaom b@ma&;qkid &f m&Si;f wrf;rsm;udk ukrP Ü \ D taxGaxG tpnf;ta0;wGif &Si;f vif;wifjy&rnf/ ,if;odw Yk ifjy&mwGif vufuse&f iS ;f wrf; (balance sheet)? t½I;H tjrwfpm&if; odr Yk [kwf tusK;d tjrwftwGuf ukeo f , G af &mif;0,fjcif; rjyKaom ukrP Ü jD zpfvQif oufqikd &f mumvtwGuf 0ifaiGEiS t hf ok;H p&dwpf m&if;? ukrP Ü t D m; pwifzUJG pnf;wnfaxmifNy;D aemuf yxrOD;qk;H pm&if;jzpfap? pm&if;wpfct k m; jyKpNk y;D aemuf jzpfap tpnf;ta0;usif;yonfh aeY&ufrwdkifrD udk;vxufrapmaomaeY&uftxd jyKpx k m;aompm&if;? pD;yGm;a&;vkyif ef;rsm;aqmif&u G v f su&f adS om okrYd [kwf Ekid if aH wmf\ jyifywGif tusK;d cHpm;cGirhf sm;&&Sad om ukrP Ü w D pfcjk zpfygu 12 vxuf rydak omumvwGif

tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

jyKpx k m;onfh pm&if;rsm;yg&S&d rnf/ od&Yk mwGif rSwyf w Hk ift&m&So d nf txl;taMumif;jycsuf &Sad Mumif; awGU&Sv d Qif oH;k vxufrydak om umvwpf&yfjzifh tqdyk gumvtm; wd;k jri§ hf ay;Ekdifonf/ ( c ) b@ma&;qdkif&m&Sif;wrf;rsm;udk þtcef;\aemufydkif;wGif azmfjyyg&Sdonfhtwdkif; ukrÜPD\ pm&if;ppfu ppfaq;aqmif&Guf&rnfjzpfNyD; pm&if;ppftpD&ifcHpmudk ,if;&Si;f wrf;ESit hf wl yl;wGw J ifjy&rnf odrYk [kwf tpD&ifcpH myg &nfñeT ;f csurf sm;udk b@ma&;qkid &f m&Si;f wrf;\ atmufajcwGix f nfo h iG ;f azmfjy&rnf/ xdt k pD&ifcpH mtm; ukrP Ü \ D taxGaxGtpnf;ta0;wGif &Si;f vif;wifjy&rnfjzpfNy;D ukrP Ü w D iG yf g0iforl sm;u ppfaq;Munf½h EI idk af p&eftwGuf xm;&S&d rnf/ ( * ) þyk'rf yg jy|mef;csurf sm;ESio hf ufqikd af om ukrP Ü t D m;vk;H onf pm&if;ppfaq;xm;Ny;D jzpfaom tqdyk g b@ma&;qkid &f m&Si;f wrf;rsm;\ rdwLå wpfapmifukd pm&if;ppftpD&ifcpH m rdwåLwpfapmifESifhtwl ukrÜPDwGifyg0ifolrsm;\ rSwfykHwifxm;aomvdyfpmrsm;odkY tpnf;ta0;zdwMf um;pmjzifh yl;wGv J suaf y;yd&Yk rnf/ xdt Yk jyif ,if;wd\ Yk rdwLå wpfapmifukd tpnf;ta0;pwifusi;f yjcif;rjyKrD tenf;qk;H 21 &ufBuKd wifí ukrP Ü w D iG yf g0ifol rsm;u ppfaq;Munfh½IEkdifap&eftwGuf ukrÜPD\ rSwfykHwifxm;aom½Hk;cef;wGif xm;&S&d rnf/ þOya' odrYk [kwf tjcm;oufqikd &f mOya'rsm;udk xdcu dk jf cif;r&Sad pbJ ukrP Ü \ D zGUJ pnf;ykt H ajccHpnf;rsO;f wGif þyk'rf t& ukrP Ü w D iG f yg0iforl sm;odYk aiGaMu; qdik &f m&Si;f wrf;rsm;udk tDvufxa&mepfenf;jzifh ay;ydEYk idk af Mumif; owfrw S Ef idk o f nf/ 'g½dkufwmrsm;\ tpD&ifcHpm 261/ (u) þyk'fryg jy|mef;csufrsm;ESifhoufqdkifaom ukrÜPDwpfckck\ 'g½dkufwmrsm;onf b@ma&;qkdif&m&Sif;wrf;ESifhtwl ukrÜPD\vkyfief;udpö&yfrsm;? tjrwfa0pktjzpf ay;oifo h nf[k axmufcw H ifjyrnfh yrmP&Scd v hJ Qif ,if;yrmP? vufuse&f iS ;f wrf; (balance sheet) wGif oD;jcm;azmfjyxm;onfh oD;oef& Y efyaHk iG? taxGaxG&efyaHk iG odrYk [kwf oD;oefaY iGpm&if;wdw Yk iG f xm;&So d ifo h nfah iG&cdS v hJ Qif ,if;aiGyrmP odrYk [kwf aemufqufwJG b@ma&;qdik &f m&Si;f wrf;ESit hf wl wifjyxm;aom aemufqufwJG vufuse&f iS ;f wrf; (balance sheet) wpf&yf&yfwi G f oD;jcm;azmfjyxm;onfh oD;oef&Y efyakH iG? taxGaxG &efyaHk iG odrYk [kwf oD;oefaY iGpm&if;wdw Yk iG f xm;&So d ifo h nfah iG&cdS v hJ Qif ,if;aiGyrmPwdEYk iS hf pyfvsO;f aom tpD&ifcpH mwpfapmifukd jyKp&k rnf/ ( c ) yk'rf cGJ (u) wGif &nfñeT ;f azmfjyyg&So d nft h pD&ifcpH mwGif ukrP Ü \ D rlvpD;yGm;a&;vkyif ef; qdik &f mazmfjycsu?f tqdyk gESpu f mvtwGi;f ukrP Ü \ D vkyif ef;aqmif&u G rf q I ikd &f m ok;H oyf azmfjycsu?f ukrP Ü w D iG Bf uKaH wGUae&onfh tcuftcJrsm;ESihf raocsmaomudp&ö yfrsm; qdik &f m azmfjycsuEf iS t hf jcm;owfrw S af zmfjyxm;onfh udp&ö yfrsm;tygt0if ukrP Ü \ D pD;yGm;a&;vkyfief;qdkif&m avsmfuefrQwonfh okH;oyfwifjycsufwpf&yf yg&Sd&rnf/ tpD & if c H p mud k 'g½d k u f w mrsm;uaqmif & G u f & ef tcG i f h t mPmtyf E S i f ; xm;vQif 'g½du k w f mrsm;\ud, k pf m;tjzpf Ouú|u vufrw S af &;xd;k Ekid o f nf/ ( * ) yk'rf 259 wGiyf g&Sad om jy|mef;csurf sm;onf þyk'rf yg jy|mef;csurf sm;udk vdu k ef m aqmif&u G &f ef odvsujf zifh wrifysuu f u G rf aI Mumifh tjypf&adS om'g½ku d w f m odrYk [kwf tjcm;t&m&Sw d pfO;D OD;ESihf oufqikd af p&rnf/

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

vufusef&Sif;wrf;wGifyg&Sd&rnfh taMumif;t&mrsm; 262/ (u) þyk'rf yg jy|mef;csurf sm;ESio hf ufqikd af om ukrP Ü w D pfcck \ k b@ma&;qdik &f m&Si;f wrf;ESihf twl yg&S&d rnfjzpfaom vufuse&f iS ;f wrf; (balance sheet) wGif ukrP Ü \ D ypön;f rsm;? &&efyikd cf iG rhf sm;? rwnfaiG&if;ESihf wm0ef&rdS rI sm; tusO;f csKyu f kd azmfjy&rnfjzpfNy;D tqdyk g wm0ef&SdrIrsm;ESifh &&efydkifcGifhrsm;\ a,bk,stajctae? ykHaoowfrSwfxm;onfh &&efydkifcGifhrsm;\wefzkd;udk rnfodkYwGufcsufxm;onf[laom xkwfazmfwifjy&rnfh tcsut f vufrsm; yg&S&d rnf/ ( c ) vufuse&f iS ;f wrf; (balance sheet) udk pm&if;tif; pHEeI ;f rsm;t& usio hf ;Hk &onfyh pHk H odrYk [kwf oufqikd &f mOya'wpf&yf&yfEiS t hf nD aqmif&u G &f efvt kd yfonfh tjcm;ykpH jH zifh jyKpkaqmif&Guf&rnf/ ( * ) þyk'rf yg jy|mef;csurf sm;ESio hf ufqikd af om ukrP Ü w D pfcck \ k b@ma&;qdik &f m&Si;f wrf;ESihf twl yg&Sd&rnfjzpfaom t½IH;tjrwfpm&if;wGif 'g½kdufwmrsm;odkY ¤if;wdkY\wm0ef xrf;aqmifrItwGuf tcaMu;aiGtjzpf 0efaqmifcrsm;? &mcdkifEIef;rsm; odkYr[kwf tjcm;enf;wpf&yf&yftaejzifh ay;acscJhonfh aiGyrmPpkpkaygif;tm; azmfjyonfh tcsuftvufrsm;? ukrÜPDwGif yg0ifolrsm;u csrSwfonfhtxl;qkH;jzwfcsufjzifh vdt k yfvQif tjcm;t&m&Sw d pfO;D OD;odYk ay;acsonfh tcaMu;aiGrsm;ESihf ypön;f wefz;kd avQmhwGufaiGtwGuf y,fzsufonfhwefzdk; pkpkaygif;wdkYudk xnfhoGif;azmfjy&rnf/ ukrP Ü \ D 'g½du k w f mwpfO;D OD;onf wdu k ½f u kd jf zpfap? oG,0f u dk í f jzpfap ukrP Ü u D tjcm; ukrP Ü \ D 'g½du k w f mwpfO;D tjzpf cefx Y m;&ef tqdjk yKcsut f & aqmif&u G jf cif;jzpfvQif tqdkyg 'g½dkufwmtjzpfaomfvnf;aumif;? pDrHtkyfcsKyfrIESifhpyfvsO;f í tjcm;enf; wpf&yf&yfjzifv h nf;aumif; ¤if;ud, k yf idk t f ok;H jyKrt I wGuf ¤if;rS&&Sad om tcaMu;aiG odkYr[kwf tjcm;vpmESifhp&dwfrsm;ukd pm&if;\atmufajcwGif odkYr[kwf yl;wGJ wifjyonf&h iS ;f wrf;wGif rSwcf sujf zifh azmfjyyg&S&d rnf/ vuf a tmuf c H u k r Ü P D r sm;ES i f h o uf q d k i f a om tcsuf t vuf r sm;ud k vuf u sef & S i f ; wrf ; wG i f xnfhoGif;azmfjy&jcif; 263/ (u) þyk'rf yg jy|mef;csufrsm;ESifhoufqdkifaom ukrÜPDwpfckonf tpkrsm;ykdifqkdifonfh ukrP Ü w D pfcjk zpfonft h cg jrefrmEdik if pH m&if;aumifpu D jy|mef;xm;aom pm&if;pHrsm; t& tqdyk g ukrP Ü \ D vufuse&f iS ;f wrf;ESit hf wl tqkyd g ukrP Ü ED iS w hf uG þOya't& jzpfap? oufqikd &f m Oya't&jzpfap b@ma&;&Si;f wrf; jyKp&k rnfh vufatmufcH ukrP Ü rD sm;tm;vH;k onf tkypf w k pfcv k ;kH \ pkaygif;a&;qGx J m;onfh b@ma&;&Si;f wrf;udk yl;wGJazmfjy&rnf/ ( c ) taMumif;wpf&yf&yfaMumifh tpkrsm;ydkifqdkifonfh ukrÜPD\ 'g½kdufwmrsm;onf yk'rf cGJ (u) yg xkwjf yefcsut f m;jyKp&k mwGif vdt k yfonfh owif;tcsut f vufrsm;udk &&SEd idk jf cif; r&Syd gu vufuse&f iS ;f wrf;udk vufrw S af &;xk;d aom 'g½du k w f mrsm;onf tqdyk gudp&ö yftm; pmjzifah &;om;wifjy&rnfjzpfNy;D ¤if;wd\ Yk tpD&ifcpH mudk tqdyk g xkwjf yefcsut f pm; vufuse&f iS ;f wrf;wGif yl;wGaJ zmfjy&rnf/ ( * ) tpkrsm;ydik q f ikd o f nfu h rk P Ü o D nf qk;H jzwfcsuw f pf&yfcsrw S v f suf vufatmufcu H rk P Ü D wpfcck u k yk'rf 258 ESit hf nD xde;f odr;f xm;&Sad om b@ma&;qdik &f mrSww f rf;rsm;udk

tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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(2) tpk&S,f,mrwnfaiG&if;ryg&Sdaom ukrÜPDwpfckckESifhpyfvsOf;onfh udpö&yfwGif ukrÜPDwGifyg0ifolrsm;\ rSwfykHwifpm&if;wGif azmfjyyg&Sdolta&twGuf\ ig;ykH wpfykHxuf renf;aomolrsm;u avQmufxm;jcif;?

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( c ) yk'rf cGJ (u) t& pkpH rf;ppfaq;olwpfO;D udk ceft Y yfjcif;rjyKrD jynfaxmifp0k efBu;D onf atmufygtaMumif;tcsurf sm;udk ,HMk unfvufcNH y;D jzpf&rnf (1) ukrP Ü D odrYk [kwf ,if;\'g½du k w f m odrYk [kwf t&m&Sw d pfO;D OD;onf þOya' odrYk [kw k f tjcm;oufqdkif&mOya't& jypfrIwpf&yf&yfudk usL;vGefEkdifzG,f&Sdjcif;ESifh (2) yk'frcGJ (u)? yk'frcGJi,f (1) odkYr[kwf (2) wdkYwGif azmfjyyg&Sdaom avQmufxm;rI wpf&yf&yfudk oabm½dk;jzihfjyKvkyfNyD; usKd;aMumif;nDñGwfrI&Sdjcif;/

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

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« tydik ;f 1

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

t&m&SdESifh ukrÜPD\ a<u;NrDay;qyf&olwpfOD;tay:wGif w&m;0if pnf;aESmifrI &Sdap&rnf/ yk'frcGJ (c) t& csrSwfonfhtrdefYonf ,if;trdefY\ w&m;0iftwnfjyKxm;onfh rdwåLrSefwpfapmifudk rSwfykHwift&m&SdxHodkY wifjyjcif;r&SdvQif tusKd;oufa&mufrI r&Sdap&/ tqdkyg trdefYtm;vkH;\rdwåLwpfpkHudk xdktrdefYtm; csrSwfNyD;aemufwGif xkwaf 0aom ukrP Ü \ D zGUJ pnf;ykt H ajccHpnf;rsO;f rdwLå wGif yl;wGx J m;&rnf/ w&m;½Hk;onf þyk'frt&avQmufxm;rIwpfckckudk vufcH&&SdNyD;aemuf rnfonfh tcsdefwGifrqdk avQmufxm;rItm; tNyD;owfpD&ifqkH;jzwfjcif;rjyKrDtxd w&m;½Hk;rS oifhavsmfonf[k xifjrifonfh pnf;urf;csufrsm;jzihf ukrÜPDtay: w&m;pGJqdkrI wpf&yf&yf pwifaqmif&Gufjcif; odkYr[kwf w&m;pD&ifaqmif&GufrIwpf&yf&yftm; qufvufaqmif&u G jf cif;udk qdik ;f iHx h m;Edik o f nf/ þyk'rf wGif azmfjyyg&Sad om ]]ukrP Ü }D } qko d nfrmS þOya't& pm&if;&Si;f vif;zsuo f rd ;f Ekid af om ukrP Ü w D pf&yf&yfukd qdv k o kd nf/ þyk'rf yg udp&ö yfrsm;twGuf w&m;pGq J kd xm;aom odrYk [kwf trde'Yf u D &Dwpf&yf&yf vufc&H &Sx d m;aom tmrcHtusK;d cHpm;cGihf r&&Sad omNr&D iS rf sm; (unsecured creditors) udk tjcm;aom tmrcHtusK;d cHpm;cGirhf &&Sad om Nr&D iS rf sm;uJo h Ydk trsK;d tpm;wpf&yfwnf;jzpfonf[k rSw, f &l rnf/ w&m;½Hk;u csrSwfonfhtrdefYtay: Oya'ESifhtnD wpfqifhjrifhw&m;½Hk;odkY t,lcH Ekid o f nf/

288/ ukrÜPDwpfckonf yk'fr 287? yk'frcGJ (*) yg jy|mef;csuftm; vdkufem&efysufuGufvQif ukrP Ü ED iS hf ysuu f u G rf u I o kd v d sujf zifh wrifjyKvyk cf o hJ nfh ukrP Ü \ D 'g½ku d w f mrsm; odrYk [kwf tjcm; t&m&Srd sm;wpfO;D pDonf 'PfaMu;aiG usyf wpfoed ;f ig;aomif;udk ay;aqmif&rnf/ pDpOfaqmif&u G rf rI sm;ESihf aphpyfajyNird ;f rIrsm;tm; vG,u f pl mG aqmif&u G Ef ikd af p&eftwGuf jy|mef;csurf sm; 289/ (u) yk'rf 287 wGif azmfjyyg&So d nft h wdik ;f ukrP Ü ED iS hf yk*Kd¾ vw f pfO;D OD;tMum; tqdjk yKxm;aom apYpyfajyNidrf;rI odkYr[kwf pDpOfaqmif&GufrIwpf&yf&yfudk cGifhjyKEkdif&eftwGuf tqdkyg yk'rf yg jy|mef;csurf sm;t& w&m;½H;k odaYk vQmufxm;rIwpf&yftm; wifjyvmonft h cg apYpyfajyNird ;f rI odrYk [kwf pDpOfaqmif&u G rf t I m; ukrP Ü w D pfcck k odrYk [kwf ukrP Ü rD sm;udk jyefvnfzGJUpnf;&ef odkYr[kwf ukrÜPDESpfck odkYr[kwf ESpfckxufydkaomukrÜPDrsm;udk aygif;pnf;&ef&nf&, G o f nfh pDrcH suw f pf&yftwGuf odrYk [kwf ,if;pDrcH suEf iS phf yfvsO;f í tqdjk yKjcif;jzpfaMumif;? tqdyk g pDrcH sut f & þyk'rf wGif ]]vTaJ jymif;ay;onfu h rk P Ü }D } [k &nfñeT ;f rnfh pDrcH suEf iS o hf ufqikd af om ukrP Ü w D pfcck \ k wm0ef,al qmif&u G rf I odrYk [kwf ypön;f tm;vk;H ukjd zpfap? wpfpw d w f pfa'oudjk zpfap þyk'rf wGif ]]vTaJ jymif; vufco H nfu h rk P Ü }D } [k &nfñeT ;f rnfh tjcm;ukrP Ü o D Ykd vTaJ jymif;ay;aMumif; w&m;½H;k u awGU&Sv d Qif w&m;½H;k onf aphpyfajyNird ;f rI odrYk [kwf pDpOfaqmif&u G rf t I m; cGijhf yKonfh trdefYjzifhaomfvnf;aumif;? aemufqufwGJ trdefYwpf&yfjzifhaomfvnf;aumif; atmufygudp&ö yftm;vk;H twGujf zpfap? udpw ö pf&yf&yftwGujf zpfap pnf;urf;csurf sm; jyKvyk o f wfrw S Ef idk o f nf (1) vTaJ jymif;ay;onfu h rk P Ü \ D wm0ef,al qmif&u G rf rI sm;ESihf ypön;f odrYk [kwf wm0ef&rdS I tm;vk;H udjk zpfap? wpfpw d w f pfa'oudjk zpfap vTaJ jymif;vufco H nfh ukrP Ü o D Ykd vTaJ jymif; ay;jcif;?

tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

(2) vTJajymif;vufcHonfhukrÜPDu tjcm;olwpfOD;OD;okdY odkYr[kwf tjcm;olwpfOD;OD; twGuf cGJa0owfrSwfonfh odkYr[kwf vsmxm;aqmif&Gufonfh apYpyfajyjidrf;rI odrYk [kwf pDpOfaqmif&u G rf t I m; jyKvyk rf nfh tqdyk gukrP Ü &D dS tpk&, S , f mrsm; odrYk [kwf 'Dbifcsmrsm; odrYk [kwf tjcm;aiGacs;oufaocHvufrw S rf sm; odrYk [kwf tjcm;tvm;wl tusKd;cHpm;cGifhrsm;ESifhpyfvsOf;í vTJajymif;vufcHonfh ukrÜPDu cGJa0owfrSwfjcif; odkYr[kwf vsmxm;aqmif&Gufjcif;?

(3) vTaJ jymif;ay;onfh ukrP Ü u D aomfvnf;aumif;? vTaJ jymif;ay;onfh ukrP Ü t D ay:wGif vnf;aumif;? qdkif;iHhxm;aom w&m;pGJqdkrIwpf&yf&yfukd vTJajymif;vufcHonfh ukrÜPDuaomfvnf;aumif;? vTJajymif;vufcHonfh ukrÜPDtay:wGifvnf;aumif; qufvufpGJqdk aqmif&Gufjcif;?

(4) vTJajymif;ay;onfh ukrÜPDtm; pm&if;&Sif;vif;zsufodrf;jcif;rjyKbJ zsufodrf;jcif;?

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(6) jyefvnfzGJUpnf;wnfaxmifjcif; odkYr[kwf aygif;pnf;jcif;tm; jynfhpkHxda&mufpGm aqmif&GufEdkif&eftwGuf vdktyfaom aemufqufwGJ odkYr[kwf qufpyfonfh udpö&yfrsm;csrSwfjcif;/

( c ) þyk'rf t& csrw S o f nft h rdew Yf pf&yfonf ypön;f odrYk [kwf wm0ef&rdS rI sm;udk vTaJ jymif; jcif;ESio fh ufqikd v f Qif tqdyk gtrdet Yf & xdyk pön;f udk vTaJ jymif;vufco H nfh ukrP Ü o D Ykd vTaJ jymif;tyfEiS ;f &rnfjzpfNy;D ,if;\ ypön;f rsm;jzpfvmap&rnf/ tvm;wl tqdyk g trdet Yf & xdw k m0ef&rdS rI sm;udk vTaJ jymif;vufco H nfu h rk P Ü o D Ykd vTaJ jymif;ay;&rnfjzpfNy;D vTaJ jymif;vufco H nfu h rk P Ü \ D wm0ef&rdS rI sm;jzpfvmap&rnf/ ypön;f rsm;ESio hf ufqikd o f nfh udp&ö yfwiG f trdeñ Yf eT Mf um;csuf wpfpw Hk pf&myg&Scd v hJ Qif aphpyfajyNird ;f rI odrYk [kwf pDpOf aqmif&u G rf t I & tusK;d oufa&mufr&I yfpaJ p&ef a<u;Nrw D m0efwif&jdS cif;wpf&yf&yfrS uif;vGwfap&rnf/ ( * ) þyk'rf t& trdew Yf pf&yftm; csrw S o f nft h cg tqdyk gtrdeEYf iS o hf ufqikd af om ukrP Ü D tm;vk;H onf tqdyk gtrde\ Yf rl&if;rdwLå rSew f pfapmiftm; trdecYf srw S o f nfah eYrS 14 &uf twGi;f rSwyf w Hk ifEidk &f eftwGuf rSwyf w Hk ift&m&Sx d o H Ykd ay;yd&Yk rnf/ (C) þyk'frwGif yg&Sdaom ]]ypönf;}} [laompum;&yfwGif ypönf;? tcGifhta&;ESifh tcGifhtmPmtm;vkH;yg0ifNyD; ]]wm0ef&SdrI}} [laompum;&yfwGif wm0efrsm;vnf; yg0ifonf/ ( i ) yk'rf 287? yk'rf cGJ (i) yg jy|mef;csurf sm;ESihf oufqikd jf cif;r&Sad pbJ þyk'rf yg ]]ukrP Ü }D } [laompum;&yfwiG f þOya'\ t"dymÜ ,fazmfjycsuw f iG yf g&Sad om ukrP Ü rD t S y tjcm; ukrP Ü w D pfcck k yg0ifjcif;r&S/d 290/ yk'rf 289? yk'rf cGJ (*) tm; vdu k ef m&ef ysuu f u G yf gu ukrP Ü ED iS hf xdyk suu f u G rf u I kd odvsujf zifh wrifaqmif&GufcJhonfh ukrÜPD\'g½dkufwm odkYr[kwf tjcm;t&m&SdwpffOD;pDonf 'PfaMu;aiG usyf wpfoed ;f ig;aomif;udk ay;aqmif&rnf/

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

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1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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(2) a<u;NrDrsm;ESifh wm0ef&SdrIrsm;?

tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

(3) tmrcHxm;&Sdaom a<u;NrDrsm;ESifh tmrcHxm;&Sdjcif;r&Sdaom a<u;NrDrsm;\yrmPudk oD;jcm;pDazmfjyvsuf Nr&D iS rf sm;\ trnfrsm;? ae&yfvyd pf mrsm;ESihf tvkyt f udik rf sm;? tmrcHxm;&Sdaom a<u;NrDrsm;jzpfvQif aiGacs;oufaocHvufrSwfrsm;\ tcsuf tvufrsm;? ,if;wkdY\wefzdk;ESifh ,if;wdkYtm; xkwfa0cJhonfhaeYpGJrsm;ESifh (4) ukrÜPDodkY a<u;NrDay;qyf&ef wm0ef&Sdolrsm;\ trnfrsm;? ae&yfvdyfpmrsm;ESifh tvkyftudkifrsm;? xdkodkY ay;qyfEdkifrnfhyrmP/

( c ) xdak &;om;azmfjycsut f m; oufqikd o f nfah eY&ufü wm0efxrf;aqmifvsu&f o dS l 'g½du k w f m wpfO;D odrYk [kwf 'g½du k w f mrsm;uaomfvnf;aumif;? ukrP Ü \ D twGi;f a&;rSL;uaomf vnf;aumif;? w&m;0ifcefYtyfxm;onfh pm&if;&Sif;vif;zsufodrf;a&;t&m&Sdtjzpf atmufygjy|mef;csufrsm;wGif azmfjyyg&Sdolrsm;uaomfvnf;aumif; w&m;½Hk;\ nTeMf um;csuEf iS t hf nD rSeu f efaMumif; twnfjyKí wifjy&rnft h jyif atmufygyk*Kd¾ vrf sm; udv k nf; a&;om;azmfjycsut f m; rSeu f efaMumif;twnfjyKí wifjyapEkid o f nf (1) ukrÜPD\ 'g½kdufwmrsm; odkYr[kwf t&m&Sdrsm;tjzpf aqmif&Gufolrsm; odkYr[kwf aqmif&GufcJholrsm; odkYr[kwf (2) oufqikd o f nfah eY&ufrS wpfEpS u f mvtwGi;f rnfonft h csed w f iG rf qdk ukrP Ü D zGUJ pnf; wnfaxmifrIwGif yg0ifcJholrsm; odkYr[kwf (3) tqdyk gESpu f mvtwGi;f ukrP Ü w D iG f wm0efxrf;aqmifaeaom 0efxrf;rsm; odrYk [kwf wm0efxrf;aqmifco hJ nfh 0efxrf;rsm;ESihf w&m;0ifceft Y yfxm;onfh pm&if;&Si;f vif; zsuo f rd ;f a&;t&m&Su d vdt k yfonfh owif;tcsut f vufrsm;udak y;Edik o f [ l k ,lqonfh yk*¾dKvfrsm;/

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

ay;qyf&olu ud, k pf m;jyKonfh ukrP Ü rD S ypön;f rsm;twGuf ay;acs&rnfh aiGaMu;rScEk rdS f jcif;jzifjh zpfap aqmif&u G cf iG jhf yKEidk o f nf/ odaYk omf tjrwfa0pk odrYk [kwf tusK;d tjrwf wpf&yf&yfEiS phf yfvsO;f í ukrP Ü w D iG yf g0ifow l pfO;D tjzpf a<u;NraD y;qyf&oloYkd ay;acs &rnfh aiGaMu;wpf&yf&yf rjzpfap&rnft h jyif wm0efuefo Y wfxm;onfh ukrP Ü jD zpfygu wm0efuefo Y wfrxm;onfh 'g½du k w f mwpfO;D OD; odrYk [kwf 'g½du k w f m\ypön;f rsm;twGuf tvm;wlaqmif&u G Ef ikd o f nf/ od&Yk mwGif wm0efuefo Y wfxm;onfh ukrP Ü jD zpfap? wm0ef uefYowfrxm;onfh ukrÜPDjzpfap NrD&Sifrsm;tm;vkH;xHodkY aiGtjynfht0ay;acsNyD; jzpfvQif ukrP Ü rD S a<u;NraD y;qyf&olwpfO;D OD;ESihf oufqikd o f nfph m&if;t& ay;acs&rnfh aiGaMu;wpf&yf&yfudk aemifwGif awmif;cHrnfh aiGaMu;xnfh0ifrIwpf&yf&yfxHrS ckErdS jf cif;jzifh a<u;NraD y;qyf&olxH ay;acsaqmif&u G Ef idk o f nf/ aiGaMu;xnfh0ifap&ef aqmif&GufEdkifonfh w&m;½Hk;\ tcGifhtmPm 328/ (u) w&m;½H;k onf ukrP Ü zD suo f rd ;f onfh trdew Yf pf&yftm; csrw S Nf y;D aemuf rnfonft h csed w f iG f rqdk ukrP Ü \ D &&efyikd cf iG rhf sm; jynfph v Hk aHk vmufru I kd aocsmap&efaqmif&u G jf cif;rjyKrD jzpfap? aqmif&u G Nf y;D aemufwiG jf zpfap a<u;NraD y;qyf&olrsm;pm&if;&Sd a<u;NraD y;qyf&ol tm;vk;H odrYk [kwf wpfO;D OD;u ¤if;wkw Yd m0ef&MdS uonftxd ukrP Ü \ D a<u;NrrD sm;ESihf wm0ef&rdS rI sm;twGuf w&m;½H;k uowfrw S o f nfh aiGyrmPwpf&yf&yfuv kd nf;aumif;? ukrÜPDzsufodrf;jcif;twGuf usoifhonfhukefusp&dwfrsm;? tcaMu;aiGrsm;ESifh tok;H p&dwrf sm;udv k nf;aumif;? a<u;NraD y;qyf&olrsm;tMum; tcGit hf a&;rsm;udk pm&if; n§Ed iId ;f aqmif&u G &f eftwGuf usoifo h nfah iGaMu;rsm;udv k nf;aumif; ay;acs&eftwGuf aiGaMu;xnf0h ifapEdik o f nft h jyif ¤if;wdu Yk kd ay;acsap&ef trdecYf srw S Ef ikd o f nf/ ( c ) aiGaMu;xnh0f ifap&ef aqmif&u G &f mü a<u;NraD y;qyf&oltcsKUd rSm xdo k aYkd iGaMu;xnf0h if ap&mwGif wpfpw d w f pfa'oudjk zpfap? tm;vk;H udjk zpfap xnf0h ifay;acs&ef ysuu f u G f Ekid o f nfh tajctae&SEd idk o f nfukd w&m;½H;k u xnfo h iG ;f ok;H oyfEikd o f nf/ bPfodkY aiGrsm;ay;oGif;ap&ef trdefYcsrSwfEdkifonfh tcGifhtmPm 329/ w&m;½H;k onf a<u;NraD y;qyf&ol? ukrP Ü o D Ykd aiGay;acs&rnfo h l odrYk [kwf aiGay;acs&rnfh tjcm;olwpfOD;OD;udk ¤if;wkdY ay;acs&rnfhaiGrsm;tm; w&m;0ifcefYtyfxm;onfh pm&if;&Sif;vif; zsufodrf;a&;t&m&SdxHodkY ay;oGif;&rnfhtpm; owfrSwfpDpOfxm;onfh bPfwpfckck&Sd w&m;0if cefYtyfxm;onfh pm&if;&Sif;vif;zsufodrf;a&;t&m&Sd\ aiGpm&if;odkY ay;oGif;ap&ef trdefYcsrSwf Edkifonfhtjyif w&m;0ifcefYtyfxm;onfh pm&if;&Sif;vif;zsufodrf;a&;t&m&SdxHodkY aiGay;acs&ef ñTeMf um;onfeh nf;vrf;rsm;twdik ;f tqdyk gtrdeu Yf kd twnfjyKaqmif&u G Ef ikd o f nf/ aiGpm&if;ESifhpyfvsOf;í w&m;½Hk;ESifhoufqdkifonfh pnf;urf;csuf 330/ ukrP Ü u D kd w&m;½H;k jzifh zsuo f rd ;f onfu h pd &ö yfwiG f ukrP Ü \ D pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Su d zGifhvSpfxm;aom aiGpm&if;&SdonfhbPfodkY ay;oGif;? vTJajymif;onfhaiGaMu;rsm;? usoifhaiGrsm;? aiGvrJT rI sm;? aiGay;acs&ef uwdrsm;ESihf tjcm; aiGacs;oufaocHvufrw S rf sm;tm;vk;H udk w&m;½H;k \ trderYf sm;ESit hf nD aqmif&u G &f rnf/ a<u;NraD y;qyf&olEiS phf yfvsO;f í csrw S o f nft h rdeo Yf nf jynfph cHk idk v f o Hk nfh oufaocHcsujf zpfjcif; 331/ (u) a<u;NraD y;qyf&olwpfO;D OD;tay: w&m;½H;k u csrw S o f nft h rdew Yf pf&yfonf aiGaMu;ESihf oufqdkifygu a<u;NrDay;qyf&ol\t,lcH0ifEdkifonfhtcGifhta&;udk rxdcdkufapbJ

tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

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« tydik ;f 1

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tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

NrD&Sifrsm;ESifh a<u;NrDay;qyf&olrsm;\ tcGifhta&;rsm;udkrxdcdkufapjcif; 381/ ukrP Ü w D pfcu k kd zsuo f rd ;f jcif;onf w&m;½H;k u ukrP Ü u D kd zsuo f rd ;f aqmif&u G af p&eftwGuf Nr&D iS f odrYk [kwf a<u;NraD y;qyf&olwpfO;D OD;\ tcGit hf a&;udk wm;jrpfyw d yf ifjcif;r&Sad p&/ odaYk omf a<u;NrDay;qyf&olwpfOD;OD;u avQmufxm;wifjyvmvQif w&m;½Hk;u a<u;NrDay;qyf&olrsm;\ tcGit hf a&;rsm;onf ukrP Ü u D kd qE´tavsmufzsuo f rd ;f jcif;aMumifh xdcu dk af prnfjzpfonf[k auseyf vufc&H rnf/ ukrP Ü u D kd qE´tavsmufzsuo f rd ;f jcif;twGuf aqmif&u G &f rnfu h pd &ö yfrsm;tm; owfrw S af y;Ekid o f nfh w&m;½Hk;\ tcGifhtmPm 382/ ukrP Ü u D kd qE´tavsmufzsuo f rd ;f aqmif&u G &f mwGif w&m;½H;k u ukrP Ü zD suo f rd ;f &eftwGuf trdew Yf pf&yfcsrw S o f nft h cg w&m;½H;k onf oifo h nfxifjrifonft h wdik ;f tqdyk gtrdew Yf iG jf zpfap? aemifwiG cf srw S o f nft h rdew Yf pf&yfjzifjh zpfap ukrP Ü u D kd qE´tavsmufzsuo f rd ;f &mwGif aqmif&u G &f rnfh udp&ö yfrsm;tm;vk;H udjk zpfap? wpf&yf&yfujkd zpfap owfrw S af y;Edik o f nf/ w&m;½Hk;\ BuD;MuyfrIjzifh ukrÜPDudkzsufodrf;jcif; w&m;½Hk;\ BuD;MuyfrIjzifh ukrÜPDudkzsufodrf;&ef trdefYcsrSwfEdkifonfh tcGifhtmPm 383/ ukrÜPDwpfckonf txl;qkH;jzwfcsufjzifh qE´tavsmufzsufodrf;&ef qkH;jzwfonfhtcg w&m;½H;k onf ukrP Ü u D kd qE´tavsmufzsuo f rd ;f jcif;tm; Nr&D iS rf sm;? a<u;NraD y;qyf&olrsm; odrYk [kwf tjcm;olrsm;u w&m;½H;k odYk vGwv f yfpmG avQmufxm;wifjyEdikf í f w&m;½H;k u oifo h nfxifjrifonfh pnf;urf;csufrsm;udk vdkufemvsuf qufvufaqmif&Guf&rnfjzpfaMumif;? odkYaomf w&m;½Hk;\ Bu;D MuyfrjI zifh aqmif&u G &f rnfjzpfaMumif; azmfjyí trdew Yf pf&yfcsrw S Ef ikd o f nf/ w&m;½Hk;\ BuD;MuyfrIjzifh ukrÜPDudk zsufodrf;&eftwGuf avQmufxm;jcif;\ tusKd;oufa&mufrI 384/ w&m;½H;k \ Bu;D MuyfrjI zifh ukrP Ü u D kd qE´tavsmufzsuo f rd ;f jcif;tm; qufvufaqmif&u G f Ekid &f eftwGuf avQmufxm;rIwpf&yfukd pGq J o kd nft h rIrsm;tay: w&m;½H;k odYk pD&ifyikd cf iG ahf y;&eftwGuf w&m;½H;k u ukrP Ü u D kd zsuo f rd ;f &ef avQmufxm;jcif;wpf&yfjzpfonf[k rSw, f &l rnf/ NrD&Sifrsm; odkYr[kwf a<u;NrDay;qyf&olrsm;\ oabmqE´udk w&m;½Hk;u vufcHoHk;oyfEdkifjcif; 385/ w&m;½Hk;onf w&m;½Hk;u ukrÜPDudkzsufodrf;jcif;ESifh w&m;½Hk;\ BuD;MuyfrIjzifh ukrÜPDudk zsufodrf;jcif;wdkYtMum; qkH;jzwf&mwGifvnf;aumif;? pm&if;&Sif;vif;zsufodrf;a&;t&m&Sdrsm; ceft Y yf&mwGiv f nf;aumif;? w&m;½H;k \ Bu;D MuyfrjI zifh ukrP Ü u D zkd suo f rd ;f jcif;ESiphf yfvsO;f onfh udp&ö yf rsm;wGifvnf;aumif; vkHavmufonfhtaxmuftxm;wpf&yf&yfjzifh ¤if;xH wifjyapEdkifouJhodkY Nr&D iS rf sm;ESihf a<u;NraD y;qyf&olrsm;\ oabmqE´rsm;udk vufco H ;kH oyfEidk o f nf/ pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Srd sm; ceft Y yfjcif;? xkwyf ,fjcif;jyKEidk o f nfh w&m;½H;k \ tcGit hf mPm 386/ (u) w&m;½H;k \ Bu;D MuyfrjI zifh ukrP Ü u D zkd suo f rd ;f &eftwGuf trdew Yf pf&yfcsrw S o f nft h cg w&m;½Hk;onf tqdkygtrdefYjzifhjzpfap? aemifwGifcsrSwfonfh trdefYwpf&yfjzifhjzpfap pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Sw d pfO;D OD;udk xyfrcH efx Y m;onfh trdecYf srw S Ef idk o f nf/ ( c ) þyk'frt& w&m;½Hk;ucefYxm;onfh pm&if;&Sif;vif;zsufodrf;a&;t&m&SdwpfOD;onf ukrP Ü u D ceft Y yfonfh pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Su d o hJ Ydk udp&ö yfrsm;tm;vk;H wGif tvm;wl vkyyf ikd cf iG rhf sm;ESihf wm0efrsm;&Sad p&rnf/

497

498

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

( * ) w&m;½H;k onf ,if;uceft Y yfxm;onfh pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Sw d pfO;D OD;udjk zpfap?

Bu;D Muyfrt I rdet Yf & qufvufciG jhf yKxm;onfh pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Sw d pfO;D OD; udjk zpfap xkwyf ,fEidk Nf y;D xkwyf ,fr?I aoqk;H rI odrYk [kwf Ekwx f u G rf rI sm;aMumifh vpfvyf oGm;aom pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Sw d pfO;D \ae&mwGif jznfph u G cf efx Y m;Edik o f nf/ BuD;MuyfrItrdefY\ tusKd;oufa&mufrI 387/ (u) w&m;½Hk;\BuD;MuyfrIjzifh ukrÜPDudkzsufodrf;&eftwGuf trdefYwpf&yfcsrSwfonfhtcg pm&if;&Sif;vif;zsufodrf;a&;t&m&Sdonf w&m;½Hk;uowfrSwfxm;onfh wm;jrpfcsuf rsm;udk vdu k ef mvsuf w&m;½H;k \cGijhf yKcsuf odrYk [kwf pGuzf ufrrI yg&Sb d J rdr\ d vkyyf ikd cf iG rhf sm; tm;vk;H udk ukrP Ü t D m; qE´tavsmufzsuo f rd ;f aqmif&u G o f uJo h Ykd tvm;wlenf;vrf;rsm; twdik ;f usio hf ;Hk aqmif&u G Ef idk o f nf/ ( c ) yk'rf cGJ (u) wGif azmfjyxm;onfu h pd &ö yfEiS hf yk'rf 338 wGif yg&So d nfu h pd &ö yfrsm;rSty w&m;½H;k \ Bu;D MuyfrjI zifh ukrP Ü u D kd zsuo f rd ;f &eftwGuf w&m;½H;k ucsrw S o f nfh trdeYf wpf&yf&yfonf w&m;pGJqdkrIrsm;ESifhtjcm;aqmif&GufrIrsm;udk qdkif;iHhjcif;tygt0if udp&ö yfrsm;tm;vk;H wGif w&m;½H;k u ukrP Ü u D zkd suo f rd ;f jcif;twGuf csrw S o f nfh trdeYf wpf&yfjzpfonf[k rSw, f &l rnfjzpfNy;D aiGaMu;xnf0h if&eftwGuf awmif;ac:rIrsm; jyKvyk &f ef odrYk [kwf pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Srd sm;u jyKvyk x f m;onfah iGaMu; xnf0h if&eftwGuf awmif;ac:rIrsm;udk twnfjyK&ef odrYk [kwf w&m;½H;k u ukrP Ü u D kd zsufodrf;jcif;twGuf trdefYwpf&yfcsrSwfouJhodkY usihfokH;aqmif&GufEkdifcGifh&Sdonfh tcGit hf mPmrsm;tm;vk;H udk w&m;½H;k okt Yd cGit hf mPm tjynft h 0 tyfEiS ;f &rnf/ ( * ) w&m;0ifceft Y yfxm;onfh pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Sd odrYk [kwf ¤if;twGuf aqmif&u G af y;&rnfjh yKvyk rf I odrYk [kwf udpw ö pf&yf&yfukd w&m;½H;k u ñTeMf um;Ekid &f ef twGuf tcGit hf mPmtyfEiS ;f xm;onfh jy|mef;csurf sm;wGif azmfjyyg&Sad om ]]w&m;0if ceft Y yfxm;onfh pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&S}d } qdo k nfrmS w&m;½H;k \Bu;D MuyfrjI zifh ukrP Ü u D zkd suo f rd ;f &eftwGuf aqmif&u G o f nfh pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Su d kd qdv k o kd nf[k rSw, f &l rnf/ tvGwfcefYtyfxm;onfh pm&if;&Sif;vif;zsufodrf;a&;t&m&Sdrsm;udk w&m;0ifcefYtyfxm;onfh pm&if;&Sif;vif;zsufodrf;a&;t&m&Sdrsm;tjzpf cefYtyfjcif; 388/ w&m;½H;k \ Bu;D MuyfrjI zifh ukrP Ü u D zkd suo f rd ;f &eftwGuf trdew Yf pf&yfcsrw S Nf y;D ,if;aemuf w&m;½Hk;u ukrÜPDudkzsufodrf;jcif;twGuf trdefYwpf&yfcsrSwfonfhtcg w&m;½Hk;onf tqdkyg trdejYf zihjf zpfap? aemifwiG cf srw S o f nft h rdew Yf pf&yf&yfjzifjh zpfap ,m,Daomfvnf;aumif;? tNrw J rf; aomfvnf;aumif;? tjcm;olrsm;jzifah omfvnf;aumif;? tjcm;olrsm;yg&Sjd cif;r&Sb d EJ iS ahf omfvnf;aumif; tvGwcf efx Y m;onfh pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Srd sm; odrYk [kwf ,if;wdt Yk eufrS wpfO;D OD;udk w&m;½H;k u ukrP Ü u D zkd suo f rd ;f onfu h pd &ö yfwiG f w&m;0ifceft Y yfxm;onfh pm&if;&Si;f vif;zsuo f rd ;f a&; t&m&St d jzpf ceft Y yfEikd o f nf/ jznfhpGufjy|mef;csufrsm; ukrP Ü zD suo f rd ;f rItm; pwifaqmif&u G Nf y;D aemufwiG f vTaJ jymif;jcif;rsm; rjyKvyk &f jcif;ESihf a<u;NrrD sm; ay:vGifpGmazmfjy&jcif; 389/ (u) ukrP Ü u D kd qE´tavsmufzsuo f rd ;f onfu h pd &ö yfü ukrP Ü zD suo f rd ;f rItm; pwif aqmif&u G Nf y;D aemufwiG f jyKvyk o f nfh pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&S\ d cGijhf yKcsujf zifh jyKvyk o f nfh

tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

vTaJ jymif;jcif;rSty tpk&, S , f mrsm;udk vTaJ jymif;jcif;rsm;ESihf ukrP Ü w D iG yf g0iforl sm;\ &yfwnfrt I ajctaeudk ajymif;vJjcif;rsm;tm;vk;H onf ysujf y,fonf/ ( c ) w&m;½Hk;ujzpfap? w&m;½Hk;\ BuD;MuyfrIjzifhjzpfap ukrÜPDudkzsufodrf;onfhudpö&yfü ukrP Ü zD suo f rd ;f rItm; pwifaqmif&u G Nf y;D aemufwiG f ta&;,laqmif&u G Ef ikd o f nfh wifjy awmif;qkrd rI sm;tygt0if ukrP Ü \ D ypön;f rsm;udak y;tyfjcif;rsm;? tpk&, S , f mrsm;udk vTaJ jymif;jcif;rsm; odrYk [kwf ukrP Ü w D iG f yg0iforl sm;\ &yfwnfrt I ajctaeudk ajymif;vJ jcif;rsm;tm;vk;H onf w&m;½H;k u tjcm;aom trdew Yf pfpw Hk pf&mcsrw S x f m;jcif;r&Sv d Qif ysujf y,fonf/ ( * ) þOya'yg jy|mef;csurf sm;t& vlrcJG , H jl cif;qdik &f mOya'ESio hf ufqikd í f vlrcJG , H o l nfh ukrP Ü rD sm;udp&ö yfwiG f ukrP Ü u D zkd suo f rd ;f onfu h pd &ö yftm;vk;H ü ay;&ef&rdS nfh a<u;NrrD sm; tm;vk;H ESihf ,ckaomfvnf;aumif;? aemifwiG af omfvnf;aumif; jzpfay:rnfh odrYk [kwf jzpfay:EkdifzG,f&Sdonfh ukrÜPDtay: wifjyawmif;qdkrIrsm;tm;vkH;udk ukrÜPDtm; qefu Y sií f oufaowifjyEdik o f nf/ aemifwiG f jzpfay:vmEkid o f nfh odrYk [kwf tjcm; taMumif;udpö&yftwGuf a<u;NrDrsm; odkYr[kwf wifjyawmif;qkdrIrsm;\ wefzdk;udk wdusaocsmaom wefz;kd wpf&yfr[kwv f Qif oifw h ifrh Qwonfh wefz;kd jzifo h wfrw S &f rnf/ vlrcJG , H o l nfu h rk P Ü rD sm;tm; zsuo f rd ;f onfu h pd &ö yfwiG f vlrcJG , H jl cif;qdik &f m pnf;rsO;f pnf;urf;rsm;udk vdkufem&jcif; 390/ vlrcJG , H o l nfu h rk P Ü w D pfcu k kd zsuo f rd ;f &mwGif tmrcHtusK;d cHpm;cGi&hf &Sad om Nr&D iS rf sm; (secured creditors) ESihf tmrcHtusK;d cHpm;cGir hf &&Sad om Nr&D iS rf sm; (unsecured creditors) \ oufqikd &f m tcGit hf a&;rsm;ESiphf yfvsO;f ívnf;aumif;? oufaoxif&mS ; wifjyEkid o f nfh a<u;NrrD sm;ESiphf yfvsO;f í vnf;aumif;? ESppf Ofxw k , f El idk o f nfh tmrcHwefz;kd ESihf aemifwiG f jzpfay:vmrnfh wm0ef&rdS rI sm;ESihf pyfvsOf;ívnf;aumif; vlrGJjzpfonf[k owfrSwfcH&onfhyk*¾dKvf\ ydkifqdkifaomypönf;rsm;ESifh pyfvsO;f onfh vlrcJG , H jl cif;qdik &f mOya't& tqdyk gtcsed u f mvwGif twnfjzpfvsu&f o dS nfh pnf;rsO;f pnf;urf;rsm;ESit hf nD vdu k ef maqmif&u G &f rnf/ tqdyk gudp&ö yfrsm;wGif oufaoxif&mS ;wifjy&rnfh yk*¾dKvfrsm;ESifh ukrÜPD\&&efydkifcGifhrsm;rS tjrwfa0pkrsm;udk vufcH&&Sdrnfh yk*¾dKvfrsm;tm;vkH;onf ukrP Ü u D kd zsuo f rd ;f onfu h pd &ö yfü yg0ifvmrnfjzpfNy;D þyk'rf t& &xdu k cf iG &hf o dS rl sm;tjzpf ukrP Ü D tay: tqdyk g wifjyawmif;qkrd rI sm;udk jyKvyk Ef ikd o f nf/ OD;pm;ay;aiGay;acsrIrsm; 391/ (u) ukrP Ü u D kd zsuo f rd ;f onft h cg tjcm;aom a<u;NrrD sm;xuf atmufygwdu Yk kd OD;pm;ay;í ay;acsrrI sm; jyKvyk &f rnf (1) tpk;d & okrYd [kwf a'otmPmydik w f pf&yf&yfoYkd ukrP Ü u D ay;acs&rnfh yk'rf cGJ (i) wGif azmfjyxm;onfah eY&ufü tqdyk gaeY&ufrwdik rf D 12 vtwGi;f ay;acs&ef usa&mufonfh b@maiGrsm;? tcGefrsm;? pnf;MuyfcGefrsm;? tcGeftcrsm;tm;vkH;?

(2) txufazmfjyyg aeY&ufrwdkifrD ESpfvtwGif; ukrÜPDodkY aqmif&Gufay;xm;onfh 0efaqmifrrI sm;ESiphf yfvsO;f onfh pma&; odrYk [kwf 0efxrf;wpfO;D pD\ vkyt f m;crsm; odkYr[kwf vpmrsm;tm;vkH;?

(3) txufazmfjyyg aeY&ufrwdkifrD ESpfvtwGif; ukrÜPDodkY aqmif&Gufay;xm;onfh 0efaqmifrrI sm;ESiphf yfvsO;f onfh tcsed yf ikd ;f t&aomfvnf;aumif;? vkyif ef;ydik ;f tvdu k f aomfvnf;aumif; ay;acs&rnfh tvkyform; odkYr[kwf um,vkyfom;wpfOD;OD;\ vkyfcrsm;tm;vkH;?

499

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

(4) ukrP Ü \ D t&m&Sd odrYk [kwf 0efxrf;wpfO;D OD;aoqk;H jcif; odrYk [kwf roefprG ;f jzpfjcif; wdkYESifhpyfvsOf;í tvkyform;avsmfaMu;tufOya' odkYr[kwf tjcm;oufqdkif&m Oya'wpf&yf&yft& ay;acs&rnfh avsmfaMu;aiGrsm;?

(5) ukrP Ü u D ceft Y yfxm;onfh 0efxrf;rsm;\ vlrzI v l aHk &;twGuf tdek mpm&efyaHk iG? yifpif &efykHaiG? qkaMu;&efykHaiG odkYr[kwf tjcm;&efykHaiGwpf&yf&yfrS 0efxrf;wpfOD;OD;odkY ay;acs&rnfh aiGyrmPrsm;tm;vkH;? ¤if;tjyif (6) þOya'\ yk'fr 271? yk'frcGJ (u)? yk'frcGJi,f (3) ESifhtnD jyKvkyfonfh pkHprf; ppfaq;rIwpf&yf&yftwGuf ukefusp&dwfrsm;/

( c ) txufazmfjyyg a<u;NrrD sm;tm;vk;H udk (1) wef;wlO;D pm;ay;&rnfjzpfNy;D &&efydkifcGifrh sm;vkaH vmufr&I v dS Qif tjynft h 0ay;acs&rnf/ xko d Ykd ay;acs&eftwGuf &&efyikd cf iG rhf sm;vkaH vmufrrI &Syd gu ,if;wdt Yk m; tcsK;d wlnpD mG jzifh avQmhcsay;acs&rnf? ¤if;tjyif (2) omrefNr&D iS rf sm;odYk aiGay;acs&eftwGuf ukrP Ü \ D &&efyikd cf iG rhf sm;onf vkaH vmufrI r&Sdonfhtcg txufazmfjyyga<u;NrDrsm;tm;vkH;udk ukrÜPDu jyKvkyfxm;onfh &&efyikd cf iG rhf sm;tay: tajymif;tvJ&adS om a<u;Nrw D m0efwif&jdS cif; (floating charge) wpf&yf&yft& aiGacs;vufrSwfrsm;tm; ydkifqdkifxm;ol\ wifjyawmif;qdkrIxuf OD;pm;ay;í aqmif&u G &f rnfjzpfNy;D tqdyk g tajymif;tvJ&adS om a<u;Nrw D m0efwif&dS jcif;wGifyg0ifaom odkYr[kwf oufqdkifaom ypönf;wpf&yf&yfrS ay;acs&rnf/

( * ) ukrP Ü zD suo f rd ;f &ef ukeu f sp&dwrf sm;ESit hf ok;H p&dwrf sm;twGuf vdt k yfrnfah iGyrmPudk xdef;odrf;xm;&SdNyD; azmfjyyg a<u;NrDrsm;udk &&efydkifcGifhrsm; vkHavmufrI&Sdonfh twdik ;f twmtxd csucf si;f ay;acs&rnf/ (C) ukrP Ü zD suo f rd ;f onft h rdeYf csrw S o f nfah eY&ufrwdik rf D oH;k vtwGi;f ukrP Ü \ D ukeyf pön;f rsm; odrYk [kwf &&efyikd cf iG rhf sm;udk ajrtaqmufttHyk ikd &f iS f odrYk [kwf tjcm;olwpfO;D OD;u a<u;Nrt D wGuf ypön;f odr;f ,lxm;vQif odrYk [kwf a<u;Nrt D wGuf ypön;f odr;f ,lvQif þyk'rf t& OD;pm;ay;í ay;acs&rnfh a<u;NrrD sm;tm;vk;H udk xdo k Ykd odr;f ,lxm;vQif ukeyf pön;f rsm; odrYk [kwf &&efyikd cf iG rhf sm;tay:wGiv f nf;aumif;? tqdyk gypön;f rsm;udk a&mif;cs&&Sdonfh aiGaMu;rsm;tay:wGifvnf;aumif; yxrOD;pGmay;acsaqmif&Guf &rnf/ od&Yk mwGif aygifErHS w I pf&yf&yft& ay;acs&onfh aiGaMu;wpf&yf&yfEiS phf yfvsO;f í ajrtaqmufttHyk ikd &f iS f odrYk [kwf tjcm;olwpfO;D onf aiGay;acsjcif;udk vufc&H rnfh yk*Kd¾ vu f o hJ Ykd tvm;wl OD;pm;ay;tcGit hf a&;udk &&Sad p&rnf/ ( i ) þyk'rf wGif a&SUydik ;f ü &nfñeT ;f azmfjycJah om &ufpo JG nf (1) ,cifu qE´tavsmufzsufodrf;&eftwGuf pwifaqmif&Gufjcif;rjyKcJhao;aom qE´tavsmufzsuo f rd ;f &ef trdecYf srw S jf cif;cH&onfh ukrP Ü w D pfcEk iS hf oufqikd af om udpö&yfwGif ukrÜPDzsufodrf;&ef trdefYcsrSwfonfhaeY&ufESifh (2) tjcm;udpö&yfrsm;wGif ukrÜPDzsufodrf;&ef pwifaqmif&GufonfhaeY/

ypönf;rsm;udk pGefYvTwfjcif; 392/ (u) zsuo f rd ;f cH&onfh ukrP Ü \ D ypön;f wpf&yf&yfwiG f 0efxyk 0f efy;kd jzpfaponfh wm0efrsm; yg&Sad om oufwrf;wpf&yf&yf owfrw S yf g&So d nfah jrrsm;? ukrP Ü \ D pawmh&, S , f mrsm;?

tydik ;f 1 »

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(c)

(*)

(C)

(i)

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

tusK;d tjrwf ryg&Sad om y#dnmOfpmcsKyrf sm;? a&mif;csjcif;rjyKEikd af om tjcm;ypön;f rsm;? tvG,w f ul a&mif;csEikd o f nfyh pön;f rsm;yg0ifcv hJ Qif wm0ef&o dS nfh jyKvyk rf w I pf&yf&yfukd jyKvyk af p&ef odrYk [kwf aiGaMu;wpf&yf&yfukd ay;acsap&eftwGuf tqdyk gypön;f rsm;udk vuf0,fxm;&So d t l ay: w&m;0ifpnf;aESmifr&I o dS nfqakd om taMumif;aMumifh ukrP Ü \ D pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&So d nf ypön;f rsm;udak &mif;cs&ef odrYk [kwf ykid q f ikd rf t I m; &,l&ef BudK;yrf;tm;xkwfjcif; odkYr[kwf ,if;wkdYESifhpyfvsOf;í ydkifqdkifcGifhwpf&yf&yfudk usio fh ;Hk aeapumrl w&m;½H;k \ cGijhf yKcsut f &vnf;aumif;? þyk'rf yg jy|mef;csurf sm;udk vku d ef mívnf;aumif; ukrP Ü zD suo f rd ;f rI pwifonft h csed rf S 12 vtwGi;f odrYk [kwf w&m;½H;k ucGijhf yKonfh xyfrw H ;kd jri§ ahf y;onfu h mvtwGi;f rnfonft h csed w f iG rf qdk ¤if;u pmjzifah &;om; vufrw S af &;xd;k í ypön;f rsm;udk pGev Yf w T Ef ikd o f nf/ od&Yk mwGif ukrP Ü D zsuo f rd ;f rI pwifonft h csed rf S 28 &uftwGi;f ypön;f wpf&yf&yftwGuf pm&if;&Si;f vif; zsuo f rd ;f a&;t&m&Su d od&x dS m;jcif;r&Scd v hJ Qif ypön;f rsm;pGev Yf w T jf cif;ESihf oufqikd af om þyk'rf t& tcGit hf mPmudk ,if;ypön;f ESihf pyfvsO;f í ¤if;taejzifh pwifo&d o dS nfh tcsed rf S 12 vtwGi;f odrYk [kwf w&m;½H;k ucGijhf yKonfh xyfrw H ;kd jri§ ahf y;onfh umv twGi;f rnfonft h csed w f iG rf qdk usio hf ;Hk aqmif&u G Ef idk o f nf/ pGefYvTwfjcif;onf xdkodkYpGefYvTwfonfhaeYrSpí pGefYvTwfonfhypönf;rsm;&Sd odkYr[kwf ,if;wdEYk iS phf yfvsO;f onfh tcGit hf a&;rsm;? tusK;d cHpm;cGirhf sm;ESihf ukrP Ü \ D wm0ef&rdS rI sm;? ukrP Ü \ D ypön;f rsm;udk qk;H jzwfaqmif&u G o f nf[k jzpfonf/ odaYk omf pGev Yf w T jf cif;onf wm0ef&rdS rI S ukrP Ü u D akd omfvnf;aumif;? ukrP Ü \ D ypön;f rsm;udak omfvnf;aumif; pGev Yf w T cf iG jhf yK&eftwGuf vdt k yfonfh udp&ö yfrt S y tjcm;olwpfO;D OD;\ tcGit hf a&;rsm; odkYr[kwf wm0ef&SdrIrsm;udk xdcdkufapjcif;r&Sdap&/ w&m;½H;k onf pGev Yf w T cf iG rhf jyKrw D iG jf zpfap? pGev Yf w T &f efciG jhf yKonft h cgwGijf zpfap tusK;d oufqikd o f nfh yk*Kd¾ vrf sm;odYk taMumif;Mum;pmrsm;udk ay;ydaYk pEdik Nf y;D aqmif&u G cf iG jhf yKrnfh pnf;urf;csurf sm;udk owfrw S Ef ikd o f nft h jyif w&m;½H;k u oifo h nfxifjrifonft h wdik ;f w&m;rQwaom tjcm;trdew Yf pf&yf&yfukd csrw S Ef idk o f nf/ pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&So d nf ¤if;u pGev Yf w T jf cif; jyKrnf rjyKrnfukd qk;H jzwf&ef vdt k yfonf[k tusK;d cHpm;cGi&hf o dS w l pfO;D OD;u ¤if;xH pmjzifah &;om;í wifjyavQmufxm; vmvQif pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&So d nf tqdyk gavQmufxm;rItm; vufc&H &Sd Ny;D aemuf 28 &uftwGi;f odrYk [kwf w&m;½H;k u cGijhf yKonfh xyfrw H ;kd jri§ ahf y;onfh umv twGif; ¤if;taejzifh pGefYvTwfcGifh&&Sda&;twGuf w&m;½Hk;odkYwifjyavQmufxm;&ef Bu&H , G af Mumif; avQmufxm;oloYkd taMumif;Mum;pmray;ydcYk o hJ nfu h pd w ö iG f þyk'rf t& ypönf;wpf&yf&yfudk pGefYvTwfcGifhr&Sdap&/ y#dnmOfpmcsKyfwpf&yf&yfudk pGefYvTwfonfh ud p ö & yf w G i f pm&if ; &S i f ; vif ; zsuf o d r f ; a&;t&m&S d o nf txuf a zmf j yygtwk d i f ; avQmufxm;rItm; jyKvyk Nf y;D aemuf azmfjyygumv odrYk [kwf xyfrw H ;dk jri§ ahf y;onfh umvtwGi;f xdyk #dnmOfpmcsKyu f kd pGev Yf w T jf cif;rjyKcv hJ Qif ukrP Ü o D nf ,if;pmcsKyt f m; vufcNH y;D jzpfonf[k rSw, f &l rnf/ pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&St d m;qefu Y sií f ukrP Ü ED iS jhf yKvyk x f m;aomy#dnmOf pmcsKyw f pf&yf&yft& wm0ef&o dS l odrYk [kwf ,if;ESiphf yfvsO;f onfh tusK;d cHpm;cGiu hf kd &cGifh&SdolwpfOD;OD;u avQmufxm;wifjyvmvQif w&m;½Hk;onf y#dnmOfpmcsKyfudk y,fzsufonfh trdefYwpf&yf&yfcsrSwfí vdkufemaqmif&Gufjcif;r&SdonfhtwGuf

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

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tydik ;f 1 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 1

toH;k jyKEikd o f nfh jyKjyifxm;jcif;r&Sad om pufypön;f (Used Machine) rsm;ukd 2018 ckEpS t f wGuf qufvufí wifoiG ;f cGijhf yKvu kd o f nf/ 3/ toH;k jyKNy;D pufypön;f rsm; wifoiG ;f jcif;udk yifv,fa&aMumif;rSom cGijhf yKrnfjzpfNy;D jynfwiG ;f wGif toH;k rwnfah ompufypön;f rsm; pkyakH ejcif;? ywf0ef;usix f cd u kd af pjcif;rsm; rjzpfay:ap&efEiS hf vkyif ef; &Sirf sm;\ xkwv f yk rf pI rG ;f &nfw;kd wufap&efwt Ykd wGuf wifoiG ;f Ny;D wdu k ½f u kd t f oH;k jyKEikd rf nfph ufypön;f rsm;udk atmufazmfjyyg vkyx f ;kH vkyef nf;owfrw S cf surf sm;ESit hf nD wifoiG ;f &rnfjzpfonf (u) wifoGif;rnfhpufypönf;tm; wifoGif;cGifhavQmufxm;&mwGif pufypönf;\ pHcsdefpHñTef; tjynfhtpHkukd atmufazmfjyygtwdkif; azmfjyavQmufxm;&rnf (1) Brand Name (2)

Capacity

(3) xkwv f yk o f nfch Ek pS f

(Model Year)

(4) xkwfvkyfonfhEdkifiH

(Country of Origin)

(5) puf\ oH;k pGo J nfh pGr;f tif^avmifpm (vQypf pf? a&aEG;aiGU? "mwfq?D 'DZ,f? obm0 "mwfaiGUoHk;) ( c ) toHk;jyKNyD;onfhckESpf (10) ESpfxuf rykdaom pufypönf;jzpf&rnf/ ( * ) toH;k jyKEikd o f nfh puft&nftaoG;onf enf;ynm (80%) xuf renf;aom t&nftaoG; &Sd&rnf/ (C) toHk;jyKNyD;pufypönf;wifoGif;&eftwGuf pufrIBuD;Muyfa&;ESifh ppfaq;a&;OD;pD;Xme\ axmufcHcsufyg&Sd&rnf/ ( i ) toHk;jyKNyD;pufypönf;\ jynfyEdkifiHwGif Running Condition ESifhywfoufí qdyfurf; qdu k af &mufonfh &ufrwdik rf D (6) vtwGi;f ppfaq;xm;aom Pre-shipment Inspection Certificate wifjy&rnf/ ( p ) pufrIzGHUNzdK;NyD;onfhEdkifiHrS enf;ynmjzifhxkwfvkyfaompufypönf; jzpf&rnf/ (q) tdZk ek ;f vTm ysupf ;D apaom j'yfypön;f rsm;qdik &f m rGex f &D,,faemufqufwpJG mcsKy?f pawmh[rk ;f uGeAf if;&Si;f ? bmq,fueG Af if;&Si;f rsm;t& owfrw S cf surf sm;ESihf udu k n f jD cif;&Sad p&eftwGuf ywf0ef;usifxdef;odrf;a&;OD;pD;Xme\ axmufcHcsufyg&Sd&rnf/

4/ wifoiG ;f vmaom tok;kH jyKNy;D pufypön;f rsm;tm; wifoiG ;f vkid pf ifyg avQmufxm;csurf sm;ESihf udu k n f rD I &Sd r&Sd ukd vdt k yfygu pufrBI u;D Muyfa&;ESihf ppfaq;a&;OD;pD;Xme\ ppfaq;rIudk cH,&l rnf/ 5/ tyk'd f (4) yg ppfaq;csut f & owfrw S pf nf;urf;csurf sm;ESihf udu k n f jD cif;r&Sad Mumif; pdppf awGU&Syd gu oufqikd &f mXmersm;\ Oya'? pnf;rsO;f ? vkyx f ;kH vkyef nf;rsm;ESit hf nD ta&;,l aqmif&u G f rnfjzpfonf/ 6/ toH;k jyKNy;D pufypön;f (Used Machine) rsm; wifoGif;cGifhjyKonfh rl0g'? vkyfxHk;vkyfenf;ESifh owfrw S cf surf sm;udk ESppf Of jyefvnfo;kH oyfxw k jf yefomG ;rnfjzpfonf/ (yHk) a'gufwmoef;jrifh? jynfaxmifpk0efBuD;? jynfaxmifpkor®wjrefrmEdkifiHawmftpdk;&? pD;yGm;a&;ESifhul;oef;a&mif;0,fa&;0efBuD;Xme/

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf; rStyd wkifyf;Hkw2if» trSw––– f––––39

{

1379 ckESpf? waygif;vqef; 9 &uf ( 2018 ckESpf? azazmf0g&Dv 23 &uf )

}

jynfaxmifpkor®wjrefrmEdkifiHawmf

jyefwrf; &efukefNrdKU

{

1379 ckESpf? waygif;vqef; 9 &uf ( 2018 ckESpf? azazmf0g&Dv 23 &uf )

}

aomMumaeY

þtydkif;udk oD;jcm;pkaygif;íwGJxm;Edkif&ef oD;jcm;pmrsufESmwyfxm;ygonf/

tydkif; 2 jynfaxmifpkvTwfawmf½Hk; trdeaYf MumfjimpmtrSwf (111^2017) 1379 ckESpf? oDwif;uRwfvqef; 8 &uf (2017 ckESpf? pufwifbmv 28 &uf)

2017 ckESpf? pufwifbmv 27 &ufaeYwGif usif;yonfh jynfaxmifpk&mxl;0eftzGJU tpnf;ta0;trSwfpOf (18^2017) \ oabmwlnDcsuft& csif;jynfe,fvTwfawmf½Hk;rS 'kw, d OD;pD;rSL; a':iGeu f si;f tm; OD;pD;t&m&Sd vpmEIe;f (250ç000d-4ç000d-270ç000d) &mxl;ae&modYk tvkyf0wå&m;rsm; vufcHaqmif&GufonfhaeYrSpí wdk;jr§ifhcefYxm;vdkufonf/ (yHk) ausmfpkd;? ñTefMum;a&;rSL;csKyf? jynfaxmifpkvTwfawmf½Hk;/

ukoa&;OD;pD;Xme 1378 ckESpf? wefcl;vqef; 11 &uf (2017 ckESpf? {NyDv 7 &uf)

trSwf 37 / / &efukefNrdKU? uav;aq;½HkBuD;rS vkyfief;t&m&Sd (taMum) a':at;at;oef; tm; tNird ;f pm;r,lrD BuKd wifjyifqifciG hf (4) vukd 2017 ckEpS ?f arv 7 &ufaeYrS pwifcpH m;cGijhf yKNy;D ,if;cGi&hf ufrsm;ukeq f ;kH onfh 2017 ckEpS ?f pufwifbmv 7 &ufaeYrpS í oufjynft h Nird ;f pm; cHpm;cGihf jyKvu kd o f nf/ 1379 ckESpf? uqkefvqef; 2 &uf (2017 ckESpf? {NyDv 27 &uf)

trSwf 38 / / &efukefNrdKU? trsKd;om;jyefvnfoefpGrf;a&;aq;½Hk? ajcwk? vufwkESifh tm;jyKud&d,m tvkyf½HkrS tvkyf½HkrSL; OD;apmtJvfz&uf tm; tNidrf;pm;r,lrD BudKwifjyifqifcGifh (4) v cHpm;cGifhjyKyg&ef avQmufxm;jcif;tm; trsm;jynfoltusKd;iSm EkdifiHh0efxrf;enf;Oya' tykd'f (81) t& jiif;y,fvkdufonf/ trSwf 39 / / xkdodkY jiif;y,fcJhonfh BudKwifjyifqifcGifh (4) vukd touf (60) ESpf jynhfonfh 2017 ckESpf? ZGefv 30 &ufaeYrS pwifcHpm;cGifhjyKNyD; ,if;cGifh&ufrsm;ukefqHk;onfh 2017 ckESpf? atmufwkdbmv 30 &ufaeYrSpí oufjynfhtNidrf;pm; cHpm;cGifhjyKvkdufonf/

16

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckESpf? waygif;vqef; 9 &uf ( 2018 ckESpf? azazmf0g&Dv 23 &uf )

}

« tydkif; 2

trSwf 40 / / &Srf;jynfe,f? usKdif;wHkNrdKU? jynfolYaq;½HkBuD;rS txl;ukq&m0efBuD; (oGm;ESifh cHwiG ;f ) a'gufwmOD;ode;f aiG (oc-678) tm; tNird ;f pm;r,lrD BuKd wifjyifqifciG hf (4) v cHpm;cGijhf yKyg&ef avQmufxm;jcif;tm; trsm;jynfot l usK;d iSm Ekid if 0hH efxrf;enf;Oya'tyk'd f (81) t& jiif;y,fvu dk o f nf/ trSwf 41 / / xko d Ykd jiif;y,fco hJ nfh BuKd wifjyifqifciG hf (4) vukd touf (60) ESpjf ynho f nfh 2017 ckESpf? Mo*kwfv 21 &ufaeYrS pwifcHpm;cGifhjyKNyD; ,if;cGifh&ufrsm;ukefqHk;onfh 2017 ckESpf? 'DZifbmv 21 &ufaeYrSpí oufjynfhtNidrf;pm; cHpm;cGifhjyKvkdufonf/ ygarmu©a'gufwmjrifh[ef? ñTefMum;a&;rSL;csKyf? ukoa&;OD;pD;Xme/

usef;rma&;vlYpGrf;tm;t&if;tjrpfOD;pD;Xme 1378 ckESpf? wefcl;vqef; 11 &uf (2017 ckESpf? {NyDv 7 &uf)

trSwf 20 / / Edik if 0hH efxrf;enf;Oya'rsm;? enf;Oya' (81) t& aq;wuúov kd f (2) &efuek ?f uGefysLwmXmerS XmecGJrSL; OD;armifarmifBuD; tm; 2017 ckESpf? arv23 &ufaeY eHeufykdif;rSpí tNidrf;pm;r,lrD BudKwifjyifqifcGifh (4) v avQmufxm;jcif;ukd trsm;jynfoltusKd;iSm jiif;y,f vdu k o f nf/ trSwf 21 / / xko d Ydk jiif;y,fco hJ nfh BuKd wifjyifqifciG hf (4) vudk Edik if 0hH efxrf;enf;Oya'rsm;? enf;Oya' (88) ESifh (89) wdkYt& touf (60) ESpf jynfhonfh 2017 ckESpf? pufwifbmv 23 &ufaeY eHeufydkif;rSpí cHpm;cGifhjyKNyD; ,if;cGifhrsm;ukefqHk;onfh 2018 ckESpf? Zefe0g&Dv 23 &ufaeY eHeufyidk ;f rSpí Edik if 0hH efxrf;enf;Oya'rsm; enf;Oya' 233? enf;Oya'cGJ (u) t& oufjynft h Nird ;f pm; cHpm;cGifhjyKvdkufonf/ a'gufwmwifwifav;? ñTefMum;a&;rSL;csKyf? usef;rma&;vlYpGrf;tm;t&if;tjrpfOD;pD;Xme/

taumufcGefOD;pD;Xme &efukefNrdKU? 1379 ckESpf? uqkefvqef; 10 &uf (2017 ckESpf? arv 5 &uf)

trSwf 5 / / weoFm&Dwkdif;a'oBuD;? wkdif;a'oBuD;taumufcGefOD;pD;XmerSL;? uy-0255? ñTeMf um;a&;rSL; OD;wifxeG ;f 0if; tm; 2017 ckEpS ?f {Nyv D 25 &ufaeYwiG u f si;f yjyKvyk af om pDru H ed ;f ESihf b@ma&;0efBu;D Xme pDrcH efcY aJG &;aumfrwDtpnf;ta0; trSwpf Of (1^2017-2018) cGijhf yKcsut f & 2017 ckESpf? arv 26 &ufaeYrSpí tNidrf;pm;r,lrD BudKwifjyifqifcGifh (4) vwdwdukd ysrf;rQvpm jynfhjzifh cHpm;cGifhjyKvkdufonf/ trSwf 6 / / OD;wifxGef;0if; tm; cGifhukefqHk;onfh 2017 ckESpf? pufwifbmv 26 &ufaeY eHeufyidk ;f rSpí NrKd Ujy0efxrf; pnf;rsO;f Oya'tyk'd f (458) t& oufjynft h Nird ;f pm;,lciG jhf yKvu dk o f nf/ ausmfxif? ñTefMum;a&;rSL;csKyf? taumufcGefOD;pD;Xme/

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf; rStyd wik fy;f Hkw4if» trSw––– f––––39

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

jynfaxmifpkor®wjrefrmEdkifiHawmf

jyefwrf; {

&efukefNrdKU

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

aomMumaeY

þtydik ;f udk oD;jcm;pkaygif;íwGx J m;Edik &f ef oD;jcm;pmrsuEf mS wyfxm;ygonf/

tydkif; 4 jrefrmtrfpaD t ukrP Ü v D rD w d uf\ aemufq;kH tpnf;ta0;ac:,ljcif; (tpk&iS rf sm;\qE´tavsmuf pm&if;zsuo f rd ;f qJ) jrefrmtrfpDat ukrÜPDvDrdwuf \ 'g½ku d w f mbkwt f zGUJ onf 2017 ckEpS ?f pufwifbmv (27) &ufaeYwiG f usi;f yaom tpk&iS rf sm;\ txl;tpnf;ta0;\ qH;k jzwfcsuEf iS t fh nD qE´tavsmuf ukrP Ü zD suo f rd ;f &ef a':oDwmat; vufrw S &f jynfopYl m&if;ukid t f m; pm&if;&Si;f vif;zsuo f rd ;f a&; t&m&St d jzpf ceft Y yfcyhJ gonf/ ukrP Ü o D nf ,cifEpS rf pS í vkyif ef;aqmif&u G jf cif;r&Sb d J a<u;Nru D if;&Si;f onft h jyif 2017 ckEpS ?f Ü \ D ay;&ef&&efrsm; pufwifbmv (29) &ufaeYxw k f NrKd UawmfEiS fh 7 Day owif;pmrsm;wGif ukrP (&Sdygu) wifjyawmif;cH&Sif;vif;&ef aMumfjimcJhygonf/ owfrSwf&ufukefqHk;ausmfvGefonfhwkdif rnfonfhay;&ef&&efrQ wifjyawmif;cHjcif;r&SdcJhyg/ odkYygí ukrÜPD\ aemufqHk;tpnf;ta0;udk atmufygtwkdif; usif;yvsuf ukrÜPDukd tNyD;wkdifzsufodrf;&ef qufvufaqmif&GufoGm;rnf jzpfygonf/ tpnf;ta0;usif;yrnfhaeY&uf /

/ 2018 ckEpS ?f rwfv (16) &uf?

tpnf;ta0;usif;yrnfhtcsdef

/

/ eHeuf (9;30) em&D?

tpnf;ta0;usif;yrnfhae&m

/

/ jrefrmtrfpaD t ukrP Ü v D rD w d uf½;kH cef;? &efuek Nf rKd U/ a':oDwmat; pm&if;&Sif;vif;zsufodrf;a&;t&m&Sd jrefrmtrfpDat ukrÜPDvDrdwuf (zsufodrf;qJ)

48

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 4

KONOIKE TRANSPORT COMPANY LIMITED (YANGON REPRESENTATIVE OFFICE) Presenting Liquidator's Final Report

KONOIKE TRANSPORT COMPANY LIMITED (YANGON REPRESENTATIVE OFFICE) has been liquidated, therefore, meeting for confirming such liquidation and presenting the Liquidator's final report shall be held at the following address.

Date

:

28.3.2018

Time

:

11:00 AM

Venue

:

No. (225/227), Room 1301, 13th Floor, Olympic Tower, Bo Aung Kyaw Street, Kyauktada Township, Yangon.

Mr. Tomoyuki Tanaka

U Shine Ko Ko Naing

Chief Representative of

(Attorney-at-Law)

KONOIKE TRANSPORT CO., LTD.

Liquidator

(Yangon Representative Office)

SAGA ASIA Consulting Co.,Ltd.

DSP ENGINEERING COMPANY LIMITED Notice Under Section 206 (1) of the Myanmar Companies Act for Members' Voluntary Winding up of the Company 1.

DSP ENGINEERING COMPANY LIMITED (the ''Company") held the Extraordinary General Meeting on (21.2.2018) and made the special resolution for members' voluntary winding up of the Company.

2.

At the Extraordinary General Meeting, members resolved the appointment of liquidator, Daw Thiri (Higher Grade Pleader) having her office address at No.29, 3rd Floor, 35th Street, Kyauktada Township, Yangon.

3.

Therefore, the Company declares that any person who have debts and liabilities to the Company should claim or pay them from/to the liquidator within (30) days from the date of this advertisement.

Mr. Tanin Samalapa

Daw Thiri

(Managing Director)

(Higher Grade Pleader)

DSP Engineering Co.,Ltd.

Liquidator

tydik ;f 4 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

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0g;wm; vkid b f &,f&D jrefrm xa&;'if; ukrP Ü v D rD w d uf (WATER LIBRARY MYANMAR TRADING COMPANY LIMITED)

tm;

tNy;D owfzsuo f rd ;f Ekid &f eftwGuf aemufq;kH tpnf;ta0;wufa&muf&ef zdwMf um;jcif; ukrÜPD\pm&if;rsm;ukd &Sif;vif;jyKpkaqmif&Gufxm;NyD;jzpfí tpk&Sifrsm;tm;vHk;odkY wifjy twnfjyKcsu&f ,lvydk gojzihf atmufygtwkid ;f usi;f yrnft h pnf;ta0;odYk tpk&iS rf sm; rysurf uGuf wufa&mufMuyg&ef zdwMf um;tyfygonf usif;yrnfhaeY&uf - 23.3.2018 usif;yrnfhtcsdef

-

eHeuf (9;00) em&D

usif;yrnfhae&m

-

trSwf (80)? uRe;f awmvrf;? uRe;f awm (tv,f) &yfuu G ?f prf;acsmif;NrdKUe,f? &efuek w f idk ;f a'oBu;D /

tpnf;ta0;wGif pm&if;&Si;f vif;a&;t&m&S\ d tpD&ifcpH m &Si;f vif;csurf sm;ESifh pm&if;&Si;f vif; Ny;D pD;rIrsm;ukd wifjyrnfjzpfygonf/ tpk&, S , f m&Sirf sm;tm;vH;k tpnf;ta0;wufa&muf&ef zdwMf um;tyfygonf/ a':jrihfjrihfat; w&m;vTwaf wmfa&SUae (pOf-13139)

tm&S ruf(pf) tifwmae&Sief ,f ukrP Ü v D rD w d uf (ASIA MAX INTERNATIONAL COMPANY LIMITED)

tm;

tNy;D owfzsuo f rd ;f Ekid &f eftwGuf aemufq;kH tpnf;ta0;wufa&muf&ef zdwMf um;jcif; ukrÜPD\pm&if;rsm;ukd &Sif;vif;jyKpkaqmif&Gufxm;NyD;jzpfí tpk&Sifrsm;tm;vHk;odkY wifjy twnfjyKcsu&f ,lvydk gojzihf atmufygtwkid ;f usi;f yrnft h pnf;ta0;odYk tpk&iS rf sm; rysurf uGuf wufa&mufMuyg&ef zdwMf um;tyfygonf usif;yrnfhaeY&uf - 23.3.2018 usif;yrnfhtcsdef

-

eHeuf (11;00) em&D

usif;yrnfhae&m

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trSwf (1261)? ydawmufNrKd if (3) vrf;? (34) &yfuu G ?f '*HNk rKd Uopf (ajrmufykdif;) NrdKUe,f? &efuek w f idk ;f a'oBu;D /

tpnf;ta0;wGif pm&if;&Si;f vif;a&;t&m&S\ d tpD&ifcpH m &Si;f vif;csurf sm;ESifh pm&if;&Si;f vif; Ny;D pD;rIrsm;ukd wifjyrnfjzpfygonf/ tpk&, S , f m&Sirf sm;tm;vH;k tpnf;ta0;wufa&muf&ef zdwMf um;tyfygonf/ a':jrihfjrihfat; w&m;vTwaf wmfa&SUae (pOf-13139)

49

50

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

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« tydik ;f 4

Parami Global Consulting Co., Ltd.

tpk&, S , f m&Sirf sm; qE´tavsmufzsuo f rd ;f jcif; jrefrmEkid if u H rk P Ü rD sm; tufOya'yk'rf 208 (i) t& tNy;D owfaemufq;kH tpnf;ta0;zdwMf um;jcif; txufazmfjyyg ukrP Ü v D rD w d uf tpk&, S , f m&Sirf sm;\ tNy;D owf aemufq;kH tpnf;ta0;ukd (23.3.2018) eHeuf (11;00) em&DwiG f tcef;trSwf (1507)? qmul&mwm0g? ql;avbk&m;vrf;? ausmuf w H w m;Nrd K Ue,f ? &ef u k e f w k d i f ; a'oBuD ; &S d uk r Ü P D ½ H k ; cef ; wG i f usif ; yjyKvk y f r nf j zpf í tpk&iS rf sm;tm;vH;k wufa&mufMu&ef zdwMf um;tyfygonf/ ,if;tpnf;ta0;wGif pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&S\ d tpD&ifcpH mESifh pm&if;&Si;f wrf;udk wifjyum ukrP Ü t D m; tNy;D owf &Si;f vif;zsuo f rd ;f oGm;rnfjzpfygonf/

OD;Munfvif [B.Com (AA), C.P.A]

pm&if;&Sif;vif;zsufodrf;a&;t&m&Sd

{&m0wD jrpf0uRe;f ay: pku d yf sK;d xkwv f yk f wifyYdk a&mif;csjcif; ukrP Ü v D rD w d uf (AYEYAR DELTA AGRI EXPORT COMPANY LIMITED)

tpk&iS rf sm;\qE´t& pm&if;&Si;f vif;zsuo f rd ;f jcif; 2018 ckEpS ?f azazmf0g&Dv (13) &ufaeYwiG f ukrP Ü ½D ;kH cef;wGif usi;f yjyKvyk af om tzGUJ 0ifrsm;\ txl;tpnf;ta0;qH;k jzwfcsut f & {&m0wD jrpf0uRef;ay: pkdufysKd; xkwfvkyf wifydkY a&mif;csjcif; ukrP Ü v D rD w d uf (Ayeyar Delta Agri Export Company Limited) tm; (13.2.2018) &ufaeYrpS í pm&if;&Si;f vif;zsuo f rd ;f &ef qH;k jzwfcNhJy;D jzpfygonf/ ,if;odYk pm&if;&Si;f vif;zsuo f rd ;f &mwGif a':pef;pef;0if; [B.Com, C.P.A (PA-93)] tm; pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&St d jzpf ceft Y yfvu dk yf gonf/ ukrP Ü rD S &&efEiS afh y;&ef&o dS nfrsm;ukd 2018 ckEpS ?f rwfv (23) &ufaeYukd aemufq;kH xm;í azmfjyyg pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Sx d H awmif;cHjcif;rsm;ESihf ay;oGi;f jcif;rsm;jyKvyk Ef idk af Mumif; aMunmtyfygonf/

OD;oD[ 'k-Ouú| {&m0wD jrpf0uRef;ay: pkdufysKd; xkwfvkyf wifydkY a&mif;csjcif; ukrÜPDvDrdwuf

a':pef;pef;0if; [B.Com, C.P.A (PA-93)]

trSwf (292)? 'k-xyf? ukefonfvrf;?

AkdvfwaxmifNrdKUe,f? &efukefNrdKU/

tydik ;f 4 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

Myanmar VES Joint Venture Co.,Ltd.

(tpk&iS rf sm;\qE´tavsmuf pm&if;&Si;f vif;zsuo f rd ;f qJ) «jrefrmEkid if u H rk P Ü rD sm; tufOya'yk'rf 208 (i) t& EI;d aqmfvmT » txufygukrP Ü \ D aemufq;kH pm&if;&Si;f vif;zsuo f rd ;f jcif;ESipfh yfvsO;f í jrefrmEkid if u H rk P Ü rD sm; tufOya'yk'rf 208 (i) t& pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&S\ d pm&if;wifjy&efEiS fh &Si;f vif;csuf ay;&ef tpk&iS rf sm;\ aemufq;kH taxGaxGtpnf;ta0;ukd trSwf (180)? 8 vTm? awmf0ifjrefrmuGe'f ?dk Akv d w f axmifb&k m;vrf;? ykZeG af wmifNrKd Ue,f? &efuek w f idk ;f a'oBu;D ü 2018 ckEpS ?f rwfv (16) &ufaeY eHeuf (10;00) em&DwiG f usi;f yrnfjzpfygaMumif; today;EI;d aqmftyfygonf/

OD;rkd;ausmf (B.Com,C.P.A, D.B.L, ACCA)

pm&if;&Sif;vif;zsufodrf;a&;t&m&Sd tcef;trSwf-2 (bDESihfpD)? ESif;qDtdrf&m? trSwf-182^194? yxrxyf? Akdvfwaxmifbk&m;vrf;? ykZGefawmifNrdKUe,f? &efukefNrdKU/ Myanmar Eletec Elevators Private Limited

zsuo f rd ;f &efaMunmcsuf 1/ Myanmar Eletec Elevators Private Limited rSwy f w kH iftrSwf - 1185 tufzpf ^D 2016-2017 (&u) udk tpk&iS rf sm;\qE´t& tvkt d avsmufzsuo f rd ;f &ef (19.2.2018) &ufaeYu ukrÜPD½Hk;wGifusif;yaom omrefxufxl;uJaom taxGaxGtpnf;ta0;u txl;qHk;jzwfcsuf csrw S cf yJh gonf/ 2/ ,if;tpnf;ta0;uyif ukrÜPDpm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Sdtjzpf trSwf (164)? yxrxyf (nm)? 33 vrf; (tay:bavmuf)? ausmufww H m;NrKd Ue,f? &efuek Nf rKd Uae a':&D&aD tmif «12^uww (Ekid )f 004174» tm; cefx Y m;&ef qH;k jzwfcyhJ gonf/ 3/ odyYk gí ukrP Ü x D aH y;&ef&o dS nfrsm;ukd wpfvtwGi;f a':&D&aD tmifxH qufo, G af qmif&u G Ef idk &f ef aMunmvku d yf gonf/ a':&D&Datmif (B.Com, C.P.A)

pm&if;&Sif;vif;zsufodrf;a&;t&m&Sd Myanmar Eletec Elevators Private Limited

(zsufodrf;qJ)

51

52

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{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 4

'g rdom;pk owåKwl;azmfa&; ukrÜPDvDrdwuf (DAR FAMILY MINING COMPANY LIMITED)

tm;

tpk&iS rf sm;\ qE´t& pm&if;&Si;f vif;zsuo f rd ;f jcif; 2018 ckEpS ?f azazmf0g&Dv (16) &ufaeYwiG f ukrP Ü ½D ;kH cef;ü usi;f yjyKvyk af om tzGUJ 0ifrsm;\ Ü vD D rD w d uf (DAR FAMILY txl;tpnf;ta0;qH;k jzwfcsut f & 'g rdom;pk owåKwl;azmfa&; ukrP v MINING CO.,LTD.) tm;

(16.2.2018) &ufaeYrpS í pm&if;&Si;f vif;zsuo f rd ;f &ef qHk;jzwfcJhNyD;

jzpfygonf/ ,if;odYk pm&if;&Si;f vif;zsuo f rd ;f &mwGif a':jrihjf rihaf t; w&m;vTwaf wmfa&SUaetm; pm&if;&Sif;vif;zsuo f rd ;f a&;t&m&St d jzpf ceft Y yfvu dk yf gonf/ ukrP Ü rD &S &efEiS afh y;&ef&Sdonfrsm;udk (1) vtwGi;f aemufq;kH xm;í pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Sx d H awmif;cHjcif;rsm;ESiafh y;oGi;f jcif;rsm; jyKvyk Ef idk af Mumif; aMunmtyfygonf/

May Myo Thu Managing Director Dar Family Mining Co., Ltd.

a':jrihfjrihfat; w&m;vTwaf wmfa&SUae (pOf-13139) pm&if;&Sif;vif;zsufodrf;a&;t&m&Sd

rk*d sKd *½k (yf) ukrP Ü v D rD w d uf ukrP Ü w D &m;0ifzsuo f rd ;f jcif; 2018 ckEpS ?f Zefe0g&Dv (2) &ufaeYwiG f ukrP Ü ½D Hk;cef;ü usi;f yjyKvyk af om tpk&, S , f m&Sirf sm;? Ü v D Drwuf dwuf 'g½ku d w f mrsm; tm;vH;k wufa&mufonfh txl;tpnf;ta0;qH;k jzwfcsut f & rk*d sKd *½k (yf) ukrP (MOJO GROUP CO.,LTD.) tm;

2018 ckEpS ?f Zefe0g&Dv (2) &ufaeYrpS í pm&if;&Si;f vif;

zsuo f rd ;f &ef qH;k jzwfcNhJ y;D jzpfygonf/ ,if;odYk pm&if;&Si;f vif;&mwGif OD;Zifa0 (B.Com, C.P.A-210) vufrw S &f jynfopYl m&if;ukid f (pm&if;ppf) tm; w&m;0ifpm&if;&Si;f vif;zsuo f rd ;f a&;t&m&St d jzpfvnf;aumif; ceft Y yfvu dk yf gonf/ ukrP Ü ED iS yfh wfoufí &&ef&o dS rl sm;? ay;&ef&o dS rl sm;tm;vH;k onf 2018 ckEpS ?f rwfv (23) &ufaeYukd aemufq;kH xm;í pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Sx d H awmif;cHEidk af Mumif; aMunmEkid yf gonf/

U Zaw Min Aung

OD;Zifa0

Managing Director

(B.Com, C.P.A-210)

MOJO GROUP CO.,LTD.

tydik ;f 4 »

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

rif; tifyg½kd *½k (yf) ukrP Ü v D rD w d uf ukrP Ü w D &m;0ifzsuo f rd ;f jcif; 2018 ckEpS ?f Zefe0g&Dv (2) &ufaeYwiG f ukrP Ü ½D Hk;cef;ü usi;f yjyKvyk af om tpk&, S , f m&Sirf sm;? 'g½ku d w f mrsm;tm;vH;k wufa&mufonfh txl;tpnf;ta0;qH;k jzwfcsut f & rif; tifyg½kd *½k (yf) ukrÜPvD DvrD w d uf (Minn Impero Group Co.,Ltd.) tm; 2018 ckEpS ?f Zefe0g&Dv (2) &ufaeYrpS í pm&if;&Si;f vif;zsuo f rd ;f &ef qH;k jzwfcNhJ y;D jzpfygonf/ S &f jynfopYl m&if;ukid f ,if;odYk pm&if;&Si;f vif;&mwGif OD;Zifa0 (B.Com, C.P.A-210) vufrw (pm&if;ppf) tm; w&m;0ifpm&if;&Si;f vif;zsuo f rd ;f a&;t&m&St d jzpfvnf;aumif; ceft Y yfvu dk yf gonf/ ukrP Ü ED iS yfh wfoufí &&ef&o dS rl sm;? ay;&ef&o dS rl sm;tm;vH;k onf 2018 ckEpS ?f rwfv (23) &ufaeYukd aemufq;kH xm;í pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Sx d H awmif;cHEidk af Mumif; aMunmEkid yf gonf/ U Zaw Min Aung

OD;Zifa0

Managing Director

(B.Com, C.P.A-210)

Minn Impero Group Co.,Ltd.

a&Toed ;f tdwf ukrP Ü v D rD w d uf ukrP Ü w D &m;0ifzsuo f rd ;f jcif; 2018 ckEpS ?f Zefe0g&Dv (2) &ufaeYwiG f ukrP Ü ½D ;kH cef;ü usi;f yjyKvyk af om tpk&, S , f m&Sirf sm;? 'g½ku d w f mrsm;tm;vH;k wufa&mufonfh txl;tpnf;ta0;qH;k jzwfcsut f & a&Todef;tdwf ukrÜPD vDrdwuf (Shwe Thein Eik Co.,Ltd.) tm; 2018 ckEpS ?f Zefe0g&Dv (2) &ufaeYrpS í pm&if;&Si;f vif; zsuo f rd ;f &ef qH;k jzwfcNhJ y;D jzpfygonf/ ,if;odYk pm&if;&Si;f vif;&mwGif OD;Zifa0 (B.Com, C.P.A-210) vufrw S &f jynfopYl m&if;ukid f (pm&if;ppf) tm; w&m;0ifpm&if;&Si;f vif;zsuo f rd ;f a&;t&m&St d jzpfvnf;aumif; ceft Y yfvu dk yf gonf/ ukrP Ü ED iS yfh wfoufí &&ef&o dS rl sm;? ay;&ef&o dS rl sm;tm;vH;k onf 2018 ckEpS ?f rwfv (23) &ufaeYukd aemufq;kH xm;í pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&Sx d H awmif;cHEidk af Mumif; aMunmEkid f ygonf/ Daw Thin Zar Myint

OD;Zifa0

Managing Director

(B.Com, C.P.A-210)

Shwe Thein Eik Co.,Ltd.

53

54

jynfaxmifpkor®wjrefrmEdkifiHawmfjyefwrf;

{

1379 ckEpS ?f waygif;vqef; 9 &uf ( 2018 ckEpS ?f azazmf0g&Dv 23 &uf )

}

« tydik ;f 4

om[kef *srf;pwHk; ukrÜPDvDrdwuf ukrP Ü w D &m;0ifzsuo f rd ;f jcif; 2018 ckEpS ?f Zefe0g&Dv (2) &ufaeYwiG f ukrP Ü ½D ;kH cef;ü usi;f yjyKvyk af om tpk&, S , f m&Sirf sm;? 'g½kdufwmrsm; tm;vHk;wufa&mufonfh txl;tpnf;ta0;qHk;jzwfcsuft& om[kef *srf;pwHk; ukrÜPDvDrdwuf (Tha Hone Gemstone Co.,Ltd.) tm; 2018 ckEpS ?f Zefe0g&Dv (2) &ufaeYrpS í pm&if;&Si;f vif;zsuo f rd ;f &ef qH;k jzwfcNhJ y;D jzpfygonf/ S &f jynfopYl m&if;ukid f ,if;odYk pm&if;&Si;f vif;&mwGif OD;Zifa0 (B.Com, C.P.A-210) vufrw (pm&if;ppf) tm; w&m;0if pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&St d jzpfvnf;aumif; ceft Y yfvu dk yf gonf/ ukrP Ü ED iS yfh wfoufí &&ef&o dS rl sm;? ay;&ef&o dS rl sm;tm;vH;k onf 2018 ckEpS ?f rwfv (23) &ufaeYukd aemufq;kH xm;í pm&if;&Si;f wrf;zsuo f rd ;f a&;t&m&Sx d H awmif;cHEidk af Mumif; aMunmEkid yf gonf/ U Win Myint

OD;Zifa0

Managing Director

(B.Com, C.P.A-210)

Tha Hone Gemstone Co.,Ltd.

jrefrmEkid if u H rk P Ü rD sm; tufOya'yk'rf 208 (i) Ray Tel Myanmar Co., Ltd.

(tpk&iS rf sm;\qE´t&zsuo f rd ;f qJ) aemufq;kH tpnf;ta0;zdwMf um;jcif; tpk&iS rf sm;\aemufq;kH tpnf;ta0;ukd (23.3.2018) &ufaeY eHeuf (10;00) em&DwiG f &efuek w f idk ;f ? Akv d w f axmifNrKd Ue,f? 41 vrf;? trSwf 122? yxrxyf&dS pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&S½d ;kH cef;wGif usi;f yjyKvyk rf nfjzpfojzihf tpk&iS rf sm;tm;vH;k wufa&muf Muyg&ef zdwMf um;tyfygonf/ Ray Tel Myanmar Co.,Ltd.

,if;tpnf;ta0;wGif pm&if;&Si;f vif;zsuo f rd ;f a&;t&m&S\ d tpD&ifcpH mESifh pm&if;&Si;f wrf;udk wifjyum ukrP Ü t D m; tNy;D owfzsuo f rd ;f oGm;rnfjzpfygonf/ Andrea Russo

OD;aomif;at;

Managing Director

[B.A, C.P.A (R.A), D.B.L, D.M.L, D.I.L]

Ray Tel Myanmar Co.,Ltd.

pm&if;&Sif;vif;zsufodrf;a&;t&m&Sd

y? x? e - trSwf 643^17^yHkESdyfa&;ESihfxkwfa0a&;OD;pD;Xme^apmifa& - 2100^23-2-2018/