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cfly{s jif{ @)&$÷&% sf] df}lb|s gLlt k[i7e"ld cfly{s j[l4 / ;dli6ut cfly{s :yfloTjsf b[li6sf]0fn] cfly{s jif{ @)&#÷&$ pT;fxk|b /Xof] . pRr cfly{s j[l4, Go"g d'b|f:kmLlt / zf]wgfGt/ artsf] l:yltn] cy{tGqdf gofF cfzfsf] ;+rf/ hufPsf] 5 . cg's"n df};d, ko{6s cfudgdf j[l4 tyf ;du| cfk"lt{ Joj:yfdf cfPsf] ;'wf/sf sf/0f cy{tGq ;sf/fTds lbzfdf cufl8 a9]sf] 5 . 2. pkef]u tyf hf]lvdo'Qm If]qdf cTolws shf{ lj:tf/sf sf/0f cfly{s jif{ @)&#÷&$ sf] klxnf] qodf;kl5 ljQLo c;Gt'ngsf] l:ylt b]vf k¥of] . tyflk, o; a}+sn] g}lts bjfj tyf ljleGg gLltut pkfox? ckgfPsf sf/0f ljQLo c;Gt'ngsf] l:yltdf xfn ;'wf/ cfPsf] 5 . a}+lsË If]qdf /x]sf] lgIf]k ;+/rgfdf ;sf/fTds kl/jt{g cfPsf] 5 eg] nfdf] ;do;Dd /x]sf] lgIf]ksf] Go"g Aofhb/df klg ;'wf/ b]lvPsf] 5 . kl/0ffd:j?k, s'n ufx{:Yo art cg'kft cl3Nnf] jif{sf] #=* k|ltztaf6 cfly{s jif{ @)&#÷&$ df !)=# k|ltzt k'Ug] cg'dfg 5 . 3. a}+s tyf ljQLo ;+:yfx?sf] zfvf ;+hfndf ePsf] pNn]Vo lj:tf/n] ljQLo kx'Fr a9fpgdf dxTjk"0f{ of]ubfg k'¥ofPsf] 5 . To;}u/L, art tyf C0f ;xsf/L ;+:yfx?sf] ;+Vof / ;fwg kl/rfngdf ePsf] j[l4n] ljQLo kx'Fr lj:tf/df yk ;xof]u k'u]sf] 5 . tyflk, o:tf ;xsf/L ;+:yfx?sf] lgodg tyf ;'kl/j]If0f k|efjsf/L agfO{ ;du| ljQLo If]qsf] :yfloTj sfod ug]{ r'gf}tL eg] a9\b} uPsf] 5 . 4. z]o/ ahf/df cl3Nnf] cfly{s jif{ b]lvPsf] p5fn rfn' cfly{s jif{ ;fdfGoLs/0f ePsf] 5 . z]o/ ahf/ / 3/hUuf sf/f]af/df a}+s shf{ s]lGb|t gxf];\ / k|fyldstf k|fKt If]qdf a9L shf{ k|jfx xf];\ eGg] p2]Zo /fvL o; a}+sn] cfjZos lgofdsLo lgoGq0fsf pkfox? cjnDag u/]sf sf/0f ;d]t k'h F L ahf/ :yfloTjtk{m pGd'v ePsf] xf] . 5. ljZj cy{tGq, :yfgLo txsf] lgjf{rg, g]kfn ;/sf/sf] jflif{s ah]6, a}+lsË If]qdf b]lvPsf] ljQLo c;Gt'ng, g]kfnLx?sf] >d uGtJo d'n'sx?df pTkGg kl5Nnf] l:ylt tyf a9\bf] cfoftnfO{ Wofgdf /fvL cfly{s jif{ @)&$÷&% sf] df}lb|s gLlt th'{df ul/Psf] 5 . g]kfn /fi6« a}+s P]g, @)%* df Joj:yf eP adf]lhd cfly{s jif{ @)%(÷^) b]lv ;fj{hlgs ug{ yflnPsf] jflif{s df}lb|s gLltsf] of] ;f]x|f} >[+vnf xf] . 6. g]kfn a}+s;{ ;+3, 8]enkd]06 a}+s;{ Pzf]l;Pzg, ljQLo ;+:yf ;+3, n3'ljQ a}+s;{ ;+3, pBf]u, jfl0fHo If]qsf ;+u7gx?, j'l4hLjL, ;j{;fwf/0f nufot ;a} ;/f]sf/jfnfx?af6 k|fKt ;'emfjnfO{ ;d]t Wofgdf /fvL df}lb|s gLlt th'{df ul/Psf] 5 . cGt/f{li6«o cfly{s kl/b[Zo 1.

7.

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;g\ @)!^ df ljZj cy{tGq #=! k|ltztn] j[l4 ePsf]df ;g\ @)!& df #=% k|ltzt / ;g\ @)!* df #=^ k|ltztn] j[l4 x'g] cGt/f{li6«o d'b|fsf]ifsf] k|If]k0f 5 . ljsl;t /fi6«x?sf] cy{tGq ;g\ @)!^ df !=& k|ltztn] j[l4 ePsf]df ;g\ @)!& / ;g\ @)!* df @=) k|ltztn] j[l4 x'g] k|If]k0f 5. ljZj cfly{s j[l4b/df cfPsf] ;'wf/af6 g]kfn nufotsf cNkljsl;t d'n'sx?df ;sf/fTds k|efj kg]{ b]lvG5 . tyflk, Go"g pTkfbsTj j[l4 Pjd\ ljsl;t d'n'sx?sf] :jb]z nlIft ljsf; gLltn] pbLodfg tyf cNkljsl;t d'n'sx?nfO{ c;/ kg{;Sg] cfFsng ;d]t ul/Psf] 5 .

2

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ef/tLo cy{tGq ;g\ @)!^ df ^=* k|ltztn] j[l4 ePsf]df ;g\ @)!& df &=@ k|ltzt / ;g\ @)!* df &=& k|ltztn] j[l4 x'g] k|If]k0f 5 . rLgsf] cy{tGq eg] ;g\ @)!^ sf] ^=& k|ltztsf] t'ngfdf ;g\ @)!& df ^=^ k|ltzt / ;g\ @)!* df ^=@ k|ltztn] j[l4 x'g] k|If]k0f 5 . 10. ljsl;t d'n'sx?sf] d'b|f:kmLlt b/ ;g\ @)!& df @=) k|ltzt / ;g\ @)!* df !=( k|ltzt /xg] d'b|fsf]ifsf] k|If]k0f 5 . ;g\ @)!^ df eg] o:tf] d'b|f:kmLlt b/ )=* k|ltzt dfq /x]sf] lyof] . ;dli6ut dfudf x'g] j[l4n] ;du| d'b|f:kmLltdf bjfj kg]{ cg'dfg ul/Psf] 5 . To;}u/L, ef/tsf] d'b|f:kmLlt b/ ;g\ @)!^ df $=( k|ltzt /x]sf]df ;g\ @)!& df $=* k|ltzt / ;g\ @)!* df %=! k|ltzt /xg] k|If]k0f 5 . ;fy}, rLgsf] d'b|f:kmLlt b/ ;g\ @)!^ df @=) k|ltzt /x]sf]df ;g\ @)!& df @=$ k|ltzt / ;g\ @)!* df @=# k|ltzt /xg] k|If]k0f 5 . 11. ;g\ @))* sf] ljZj ljQLo ;+s6kZrft\ ;+o'Qm /fHo cd]l/sfsf] km]8/n l/hj{n] lnPsf] u}/– k/Dk/fut df}lb|s gLlt kl/j{tg u/L ;g\ @)!% l8;]Da/b]lv ;fdfGoLs/0f ub}{ nu]sf] 5 . km]8/n l/he{n] @)!& h'g !$ -@)&$ h]7 #!_ df gLltut b/ )=@% k|ltztn] a9fP/ !=) k|ltztb]lv !=@% k|ltztsf] nlIft ;Ldfdf sfod ug]{ p2]Zo /fv]sf] 5 . t/ o"/f] If]q tyf hfkfgdf eg] df}lb|s sfo{lbzf nlrnf] g} /xg] cg'dfg 5 . 12. cGt/f{li6«o d'b|fsf]ifsf] ljZj ljQLo :yfloTj k|ltj]bg, @)!& n] ljQLo :yfloTjdf qmlds ;'wf/ x'Fb} cfPsf] hgfPsf] 5 . cfly{s lqmofsnfkn] ult lng yfn]sf], a}+s tyf aLdf sDkgLx?sf] d'gfkmf a9]sf] / bL3{sfnLg Aofhb/df j[l4 ePsf]n] ljQLo If]qdf ;'wf/ b]lvPsf] pNn]v 5 . tyflk, kl5Nnf] ljZj /fhgLlts kl/j]z tyf ;+/If0fjfbL gLlt k|ltsf] e'msfj nufotsf sf/0f cGt/f{li6«o Jofkf/ tyf k"FhL k|jfxdf c;/ kg{ ;Sg] d'b|fsf]ifsf] cfFsng 5 . cfly{s l:yltsf] ;dLIff 9.

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cfly{s jif{ @)&#÷&$ df oyfy{ s'n ufx{:Yo pTkfbg -cfwf/e"t d"Nodf_ ^=( k|ltztn] j[l4 x'g] cg'dfg 5 . s[lif, pBf]u tyf ;]jf If]qsf ultljlwx?df cfPsf] ;'wf/sf sf/0f cfly{s jif{ @)&#÷&$ df s'n ufx{:Yo pTkfbg nIo -^=% k|ltzt_ eGbf s]xL dfly /xg] b]lvPsf] xf] . df};dL cg's"ntf, s[lifhGo cfutx?sf] cfk"lt{ ;xhtf tyf jg k}bfjf/sf] pkhdf ePsf] lj:tf/sf sf/0f ;dLIff jif{df s[lif If]qsf] j[l4b/df ;'wf/ cfPsf] cg'dfg 5 . ljB't cfk"lt{ tyf nufgLsf] jftfj/0fdf cfPsf] ;'wf/sf sf/0f u}/–s[lif If]qsf] j[l4b/ pRr /x]sf] cg'dfg 5 . cfly{s jif{ @)&#÷&$ sf] k|rlnt d"Nosf] s'n ufx{:Yo pTkfbg ?= @%(( ca{df pkef]usf] c+z *(=&% k|ltzt / artsf] c+z !)=@% k|ltzt /x]sf] 5 . s'n /fli6«o artsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft $#=&* k|ltzt /xg] cg'dfg 5 . ljk]|if0f cfk|jfxsf] kl/df0f pNn]Vo /x]sf sf/0f s'n /fli6«o art cg'kft pRr b]lvPsf] xf] . ;dLIff jif{df s'n l:y/ k"FhL lgdf{0fsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft ##=*) k|ltzt / s'n nufgLsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft $@=%! k|ltzt /x]sf] cg'dfg 5 . o;}u/L, v'b lgof{tsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft #@=@^ k|ltztn] C0ffTds /x]sf] cg'dfg 5 . o:tf] cg'kft cl3Nnf] jif{ @(=*( k|ltztn] C0ffTds lyof]] . o;n] rfn' cfly{s jif{sf] s'n ufx{:Yo pTkfbg j[l4df cfGtl/s dfusf] of]ubfg s]xL a9]sf] ;+s]t ub{5 . cfly{s jif{ @)&#÷&$ df jflif{s cf};t d'b|f:kmLlt b/ &=% k|ltztsf] ;Ldfleq /fVg] nIo lnOPsf] lyof] . rfn' cfly{s jif{sf] P3f/ dlxgfsf] cf};t pkef]Qmf d'b|f:kmLlt b/ $=^ k|ltzt /x]sf] 5 . cl3Nnf] cfly{s jif{df cf};t pkef]Qmf d'b|f:kmLlt b/ (=( k|ltzt /x]sf] lyof] . jflif{s ljGb'ut cfwf/df @)&$ h]7df pkef]Qmf d'b|f:kmLlt b/ @=* k|ltzt /x]sf] 5 . cfwf/ d"No k|efj / cfk"lt{ Joj:yfdf cfPsf] ;'wf/sf sf/0f ;dLIff cjlwdf pkef]Qmf d'b|f:kmLlt Go"g /x]sf] xf] .

df}lb|s gLlt @)&$÷&%

3

cfly{s jif{ @)&#÷&$ sf nflu g]kfn ;/sf/n] ;fj{hlgs u/]sf] ?= !)$( ca{sf] ah]6df k'FhLut vr{ ?= #!@ ca{ / rfn' vr{ ?= ^!& ca{ /xg] cg'dfg ul/Psf]df @)&$ c;f/ !^ ut];Dddf gub k|jfxdf cfwfl/t k'FhLut vr{ #*=& k|ltzt / rfn' vr{ ^(=* k|ltzt ePsf] 5 . o; cjlwdf ;/sf/sf] /fh:j ;+sng ?= %$$ ca{ &^ s/f]8 cyf{t\ nlIft ?= %^% ca{ () s/f]8sf] (^=# k|ltzt k'u]sf] 5 . ;|f]t kl/rfngsf] t'ngfdf ;/sf/L vr{ Go"g ePsf]n] @)&$ c;f/ !^ ut] g]kfn ;/sf/sf] g]kfn /fi6« a}+sdf ?= @#( ca{ #) s/f]8 gub df}Hbft sfod /x]sf] 5 . 19. cfly{s jif{ @)&#÷&$ df cfGtl/s C0f ?= ** ca{ #$ s/f]8 kl/rfng ePsf] Pjd\ ?= #* ca{ &* s/f]8 e'QmfgL eO{ v'b cfGtl/s C0f kl/rfng ?= $( ca{ %^ s/f]8 /x]sf] b]lvG5 . cfly{s jif{ @)&#÷&$ sf] cGTo;Dd ;/sf/sf] s'n ltg{ afFsL cfGtl/s C0f ?= @*# ca{ &@ s/f]8 /xg] b]lvG5 . 20. cfly{s jif{ @)&#÷&$ sf] P3f/ dlxgf;Dddf ?= &$ ca{ @^ s/f]8n] zf]wgfGt/ artdf /x]sf] 5 . cl3Nnf] jif{sf] ;f]xL cjlwdf zf]wgfGt/ ?= !&! ca{ !% s/f]8n] artdf lyof] . cfoftsf] pNn]Vo lj:tf/ / ljk|]if0f cfk|jfxsf] j[l4b/df lu/fj6 cfPsf sf/0f zf]wgfGt/ artdf sdL cfPsf] xf] . 21. s'n ljb]zL ljlgdo ;l~rlt @)&# c;f/ d;fGtsf] ?= !)#( ca{ @! s/f]8af6 #=) k|ltztn] j[l4 eO{ @)&$ h]7 d;fGtdf ?= !)&) ca{ @^ s/f]8 /x]sf]] 5 . cfly{s jif{ @)&#÷&$ sf] df}lb|s gLltdf sDtLdf * dlxgfsf] j:t' tyf ;]jf cfoft wfGg] nIo /flvPsf]df rfn' cfly{s jif{sf] P3f/ dlxgf;Ddsf] cfoftnfO{ cfwf/ dfGbf a}lsË If]q;Fu /x]sf] ljb]zL ljlgdo ;l~rlt !#=# dlxgfsf] j:t' cfoft / !!=% dlxgfsf] j:t' tyf ;]jf cfoft wfGg kof{Kt 5 . 22. @)&# c;f/ d;fGtsf] t'ngfdf @)&$ h]7 d;fGtdf g]kfnL ¿k}ofF cd]l/sL 8n/;Fu #=( k|ltztn] clwd"Nog ePsf] 5 . cl3Nnf] jif{sf] ;f]xL cjlwdf g]kfnL ?k}ofF cd]l/sL 8n/;Fu %=% k|ltztn] cjd"Nog ePsf] lyof] . @)&$ h]7 d;fGtdf cd]l/sL 8n/ Pssf] vl/b b/ ?= !)@=&& k'u]sf] 5 . @)&# c;f/ d;fGtdf pQm b/ ?= !)^=&# /x]sf] lyof] . df}lb|s tyf ljQLo l:yltsf] ;dLIff 18.

df}lb|s l:ylt 23.

24.

25.

cfly{s jif{ @)&#÷&$ sf] df}lb|s gLltdf lj:t[t d'b|fk|bfosf] jflif{s j[l4b/ !& k|ltzt x'g] k|If]k0f /x]sf] lyof] . @)&$ h]7 dlxgfdf lj:t[t d'b|fk|bfosf] jflif{s ljGb'ut j[l4b/ !^=* k|ltzt /x]sf] 5 . rfn' cfly{s jif{df df}lb|s If]qaf6 k|jflxt x'g] s'n cfGtl/s shf{ @% k|ltztn] j[l4 x'g] k|If]k0f /x]sf]] lyof] . jflif{s ljGb'ut cfwf/df @)&$ h]7 d;fGtdf o:tf] shf{sf] j[l4b/ @)=( k|ltzt /x]]sf] 5 . ;/sf/sf] k"FhLut vr{ ck]lIft :t/df x'g g;s]sf]n] ;d]t s'n cfGtl/s shf{sf] j[l4b/ nIoeGbf sd /x]sf] xf] . lghL If]qtkm{ k|jfx x'g] shf{sf] j[l4b/ @) k|ltzt k|If]k0f ul/Psf]df @)&$ h]7df ;f]sf] jflif{s ljGb'ut j[l4 @!=* k|ltzt /x]sf]] 5 . cl3Nnf] jif{ e"sDk / ;Ldf gfsf cj/f]w nufotsf sf/0f ;+s'rg ePsf] cy{tGqdf ;xhtf cfP;Fu} lghL If]qtkm{sf] shf{ k|jfx a9]sf] xf] . jflif{s ljGb''ut cfwf/df @)&$ h]7df a}+s tyf ljQLo ;+:yfx?sf] lgIf]k !%=% k|ltztn] a9]sf] 5 .

4

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34.

35.

a}+s tyf ljQLo ;+:yfx?sf] clgjfo{ gub cg'kft afx]ssf] clws t/ntfnfO{ ljut s]xL jif{b]lv ;+rfng nIosf] ?kdf lnO{ df}lb|s gLltsf] sfof{Gjog xF'b} cfPsf] 5 . o; qmddf o; a}+sn] v'nf ahf/ sf/f]af/, clgjfo{ gub cg'kft, a}+s b/ / lgIf]k ;+sng af]nsaf]n h:tf df}lb|s pks/0fx?sf] k|of]u ub}{ cfPsf] 5 . rfn' cfly{s jif{b]lv Aofhb/ sl/8f]/ k4lt ;d]t sfof{Gjogdf NofOPsf] 5 . @)&# ;fpgb]lv @)&$ c;f/ @@ ;Dddf v'nf ahf/ sf/f]af/sf ljleGg pks/0fx?, :yfoL t/ntf ;'ljwf tyf ljb]zL ljlgdo vl/bdfkm{t\ s'n ?= %$^ ca{ @( s/f]8 t/ntf k|jfx ePsf] 5. @)&# ;fpgb]lv @)&$ c;f/ @@ ;Dddf v'nf ahf/ sf/f]af/dfkm{t\ ?= ^! ca{ t/ntf k|jfx ePsf] 5 . o; cGtu{t l/kf] af]nsaf]ndfkm{t\ s'n ?= ## ca{ @! s/f]8 / ;f]em} v/Lb af]nsaf]ndfkm{t\ ?= @& ca{ &( s/f]8 t/ntf k|jfx ePsf] 5 . ;fy}, ;f] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ?= ^@ ca{ #( s/f]8sf] :yfoL t/ntf ;'ljwf pkof]u u/]sf 5g\ . @)&# ;fpgb]lv @)&$ c;f/ @@ ;Dddf o; a}+sn] jfl0fHo a}+sx¿af6 cd]l/sL 8n/ # ca{ (* s/f]8 v'b vl/b u/L ?= $@@ ca{ () s/f]8 v'b t/ntf k|jfx u/]sf] 5 . ut cfly{s jif{df ljb]zL ljlgdo ahf/af6 cd]l/sL 8n/ $ ca{ $% s/f]8 v'b vl/b eO{ ?= $&! ca{ #% s/f]8 v'b t/ntf k|jfx ePsf]] lyof] . @)&# ;fpgb]lv @)&$ c;f/ @@ ;Dddf v'nfahf/ sf/f]af/dfk{mt\ ?= !!% ca{ % s/f]8 t/ntf k|zf]rg ul/Psf] 5 . ut cfly{s jif{df ljleGg pks/0fx?dfk{mt\ s'n ?= %(! ca{ ^# s/f]8 t/ntf k|zf]rg ul/Psf] lyof] . @)&# ;fpgb]lv @)&$ c;f/ @@ ;Dddf cd]l/sL 8n/ $ ca{ @ s/f]8 / o"/f] !@ s/f]8 laqmL u/L ?= $$! ca{ %& s/f]8 a/fa/sf] ef=?= vl/b ePsf] 5 . ut cfly{s jif{df cd]l/sL 8n/ # ca{ $) s/f]8 / o"/f] @! s/f]8 laqmL u/L ?= #*% ca{ $^ s/f]8 a/fa/sf] ef=?= vl/b ePsf] lyof] . @)&# ;fpgb]lv @)&$ c;f/ @@ ;Dddf jfl0fHo a}+sx¿n] ?= !)%# ca{ ($ s/f]8 / cGo ljQLo ;+:yfx¿ -jfl0fHo a}+sx¿aLr afx]s_ n] ?= #&( ca{ !^ s/f]8sf] cGt/–a}+s sf/f]af/ u/]sf 5g\ . ut cfly{s jif{df jfl0fHo a}+sx¿ / cGo ljQLo ;+:yfx¿n] qmdzM ?= (^! ca{ &@ s/f]8 / ?= !@( ca{ ^ s/f]8sf] o:tf] sf/f]af/ u/]sf lyP . ut jif{sf] t'ngfdf cNksfnLg Aofhb/x? a9]sf 5g\ . @)&$ h]7df (!–lbg] 6«]h/L ljnsf] efl/t cf};t Aofhb/ !=)# k|ltzt /x]sf] 5 . @)&# h]7df o:tf] Aofhb/ )=!@ k|ltzt /x]sf] lyof] . To;}u/L, jfl0fHo a}+sx¿aLrsf] cGt/–a}+s sf/f]af/sf] efl/t cf};t Aofhb/ @)&# h]7sf] )=#^ k|ltztsf] t'ngfdf @)&$ h]7df @=$^ k|ltzt /x]sf] 5 . Rffn' cfly{s jif{ shf{ tyf lgIf]ksf] Aofhb/df j[l4 ePsf] 5 . Aofhb/df ePsf] ;'wf/n] cy{tGqdf s'n ufx{:Yo art a9fpg / hf]lvdo'Qm If]qdf x'g] clgolGqt shf{ k|jfxnfO{ lg?T;fxg ug{ ;xof]u k'¥ofpg] b]lvG5 . @)&# h]7df jfl0fHo a}+sx?sf] lgIf]ksf] efl/t cf};t Aofhb/ #=)( k|ltzt /x]sf]df @)&$ h]7df %=(! k|ltzt k'u]sf] 5 . To;}u/L, shf{sf] efl/t cf};t Aofhb/ @)&# h]7sf] *=(* k|ltztsf] t'ngfdf @)&$ h]7df !!=@( k|ltzt k'u]sf] 5 . shf{ tyf lgIf]ksf] efl/t cf};t Aofhb/ a9]tfklg Aofhb/ cGt/ 36]sf] 5 . jfl0fHo a}+sx¿sf] shf{ tyf lgIf]kaLrsf] efl/t cf};t Aofhb/ cGt/ @)&# h]7sf] %=( k|ltztaf6 @)&$ h]7df

df}lb|s gLlt @)&$÷&%

36.

37.

38.

39.

40.

41.

42.

5

%=$ k|ltztdf em/]sf] 5 . lgIf]ksf] Aofhb/ a9]sf sf/0f jfl0fHo a}+sx¿sf] cf};t cfwf/b/ eg] a9]sf] 5 . o:tf] cfwf/ b/ @)&# h]7sf] ^=# k|ltztaf6 @)&$ h]7df (=$ k|ltzt k'u]sf] 5 . Aofhb/ j[l4 ePsf] kl/0ffd:j?k lgIf]ksf] ;+/rgfdf kl/jt{g cfPsf] 5 . @)&$ h]7df a}+s tyf ljQLo ;+:yfx¿sf] s'n lgIf]kdf rlNtsf] c+z &=( k|ltzt, artsf] #%=* k|ltzt / d'2tLsf] c+z $#=$ k|ltzt /x]sf] 5 . @)&# h]7df rlNtsf] c+z *=% k|ltzt, artsf] $#=* k|ltzt / d'2tLsf] #)=@ k|ltzt /x]sf] lyof] . ljQLo sfo{qmdx?sf] sfof{Gjog l:ylt cfly{s jif{ @)&#÷&$ sf] dWolt/ a}+s tyf ljQLo ;+:yfx?sf] lgIf]k kl/rfng / shf{ k|jfxaLrsf] c;Gt'ng a9]sf] lyof] . of] cj:yfnfO{ ;Daf]wg ug{ ;dli6ut ljj]szLn pkfox? cjnDjg ul/Psf] kmn:j?k ljQLo If]q :yfloTj sfod /x]sf] 5 . ljQLo If]q;Fu ;DalGwt ljleGg P]gx?dWo] g]kfn /fi6« a}+s P]g, @)%* / a}+lsË s;'/ tyf ;hfo P]g, @)^$ Joj:yflksf ;+;baf6 ;+zf]wg ePsf 5g\ eg] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# vf/]h eO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# nfu" ePsf] 5 . o;sf cltl/Qm lgIf]k tyf shf{ ;'/If0f sf]ifsf] :yfkgf / ;+rfng ;DaGwL P]g, @)&# hf/L ePsf] 5 . sd{rf/L ;+ro sf]if P]g, @)!( df ;+zf]wg ePsf] 5 . ;+zf]lwt P]gx?n] ;d:ofu|:t ;+:yfx?sf] km/kmf/s, ljQLo If]qsf] ;'zf;g tyf ljQLo ;fwgsf] ;'/Iff Pjd\ k|efjsf/L kl/rfngdf ;xof]u k'¥ofpg] ljZjf; lnOPsf] 5 . df}lb|s gLltsf] ;fj{hlgsLs/0f / of]hgfa4 sfof{Gjog;Fu} lghL If]qtkm{ shf{ k|jfx lj:tf/ x'Fb} uPsf] 5 . @)%( c;f/ #@ ut] klxnf] k6s cf}krfl/s ?kdf df}lb|s gLlt ;fj{hlgs ubf{sf avt cfly{s jif{ @)%*÷%( sf] s'n ufx{:Yo pTkfbg;Fu lghL If]qtk{m nufgLdf /x]sf] shf{sf] cg'kft @(=) k|ltzt /x]sf]df cfly{s jif{ @)&@÷&# df ;f] cg'kft &%=# k|ltzt k'u]sf] 5 . ljut s]xL jif{otf o; a}+sn] s[lif, pmhf{, ko{6g nufotsf If]qdf shf{ k|jfx lj:tf/ ug{ rfn]sf] gLltut sbdsf] kl/0ffd:j?k oL If]qdf pNn]Vo shf{ lj:tf/ ePsf] 5 . s[lif, pmhf{, ko{6g / 3/]n' tyf ;fgf pBf]udf k|jflxt shf{ s'n shf{sf] Go"gtd @) k|ltzt k'¥ofpg' kg]{ Joj:yf cGtu{t jfl0fHo a}+sx?n] @)&$ h]7 d;fGt;Dd !&=% k|ltzt shf{ oL If]qx?df nufgL u/]sf 5g\ . @)&# h]7 d;fGtdf jfl0fHo a}+sx?n] pQm If]qdf !^=* k|ltzt shf{ k|jfx u/]sf lyP . “o'jfx?nfO{ Joj;flos s[lif shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&! vf/]h u/L Joj;flos s[lif tyf kz'k+IfL shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&#” g]kfn ;/sf/, dlGqkl/ifb\af6 :jLs[t eO{ sfof{Gjogdf NofOPsf] 5 . gofF sfo{ljlw adf]lhd Aofh cg'bfg b/nfO{ $ k|ltztaf6 j[l4 u/L % k|ltzt sfod ul/Psf] 5 . ;fy}, gofF sfo{ljlwn] s[lif tyf kz'k+IfL Joj;fo ug{ ?= & s/f]8;Dd shf{ lbg ;Sg] Joj:yf u/]sf] 5 . @)&# r}t d;fGt;Dddf %!$$ hgfn] o:tf] shf{sf] pkof]u u/]sf 5g\ . o; cGtu{t ?= % ca{ (& s/f]8 %^ nfv shf{ aSof}tf /x]sf] 5 eg] ?= !& s/f]8 &) nfv Aofh cg'bfg k|bfg ul/Psf] 5 . @)&$ h]7 d;fGt;Dddf ;fwf/0f k'g/shf{ ?= !# ca{ %# s/f]8 !# nfv / lgof{t k'g/shf{ ?= *@ s/f]8 *^ nfv u/L s'n ?= !$ ca{ #% s/f]8 (( nfv k'g/shf{ pkof]u ePsf] 5 . To;}u/L, e"sDk kLl8tx¿nfO{ a9Ldf @ k|ltzt;Ddsf] Aofhdf cfjf;Lo 3/ lgdf{0f shf{ k|bfg ug{ o; a}+saf6 a}+s tyf ljQLo ;+:yfx?nfO{ z"Go Aofhb/df pknAw u/fOFb} cfPsf] k'g/shf{ xfn;Dd ?= *! s/f]8 ^% nfv :jLs[t eO;s]sf] 5 . o;af6 #*@ hgf nfeflGjt x'g] ePsf 5g\ .

6

g]kfn /fi6« a}+s

43.

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45.

46.

47.

48.

49.

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51.

@)&# r}t d;fGt;Dd jfl0fHo a}+sx?n] s'n shf{sf] %=* k|ltzt, ljsf; a}+sx?n] ^=* k|ltzt tyf ljQ sDkgLx?n] $=^ k|ltzt shf{ ljkGg ju{df k|jfx u/]sf 5g\ . ;du|df a}+s tyf ljQLo ;+:yfx?sf] nufgLdf /x]sf] shf{sf] %=( k|ltzt cyf{t\ ?= !)# ca{ @ s/f]8 ljkGg ju{df k|jfx ePsf] 5 . o; a}+sn] a}+s tyf ljQLo ;+:yf ufEg]÷ufleg] tyf k|flKt ;DaGwL k|lqmof z'? u/fPkZrft\ @)&$ c;f/ @) ut];Dd s'n !%% j6f a}+s tyf ljQLo ;+:yfx¿ dh{/÷k|flKt k|lqmofdf ;fd]n ePsf 5g\ . o;dWo] !!@ j6f ;+:yfx?sf] Ohfht vf/]h x'g uO{ s'n $# ;+:yf sfod ePsf 5g\ . @)&$ c;f/ @@ ut];Dd æsÆ ju{sf jfl0fHo a}+sx? @*, ævÆ ju{sf ljsf; a}+sx? $$, æuÆ ju{sf ljQ sDkgLx? #) / æ3Æ ju{sf n3'ljQ ;+:yfx? %! u/L a}+s tyf ljQLo ;+:yfx?sf] s'n ;+Vof !%# sfod ePsf] 5 . @)&$ h]7 d;fGtdf jfl0fHo a}+sx?sf] zfvf ;+Vof @!!^, ljsf; a}+sx?sf] *)%, ljQ sDkgLx?sf] !$* / n3'ljQ ;+:yfx?sf] !*@% u/L s'n zfvf ;+Vof $*($ k'u]sf] 5 . @)&$ h]7df a}+s tyf ljQLo ;+:yfsf] k|lt zfvfaf6 cf};tdf sl/j %*)( hg;+Vofn] ;]jf k|fKt ug{ ;Sg] b]lvG5 . @)&# h]7df o:tf] ;+Vof ^^$& /x]sf] lyof] . @)&# r}t d;fGt;Dddf lgIf]k vftf ;+Vof ! s/f]8 ** Nffv tyf shf{ ;+Vof !! nfv *# xhf/ k'u]sf] 5 . P6LPd ;+Vof @)$& /x]sf] 5 . To;}u/L, df]afOn a}lsËsf u|fxsx?sf] ;+Vof @$ nfv @& xhf/, OG6/g]6 a}lsËsf u|fxsx?sf] ;+Vof & nfv #% xhf/, hf/L ePsf 8]la6 sf8{sf] ;+Vof %! nfv * xhf/ tyf qm]l86 sf8{sf] ;+Vof ^$ xhf/ /x]sf] 5 . ?= @ nfv;Ddsf] a}+s lgIf]knfO{ ;'/If0f ug]{ Joj:yf cg'?k @)&$ h]7 d;fGt;Dddf !!% a}+s tyf ljQLo ;+:yfx?sf] hDdf ?= #*! ca{ (! s/f]8 lgIf]ksf] ;'/If0f ul/Psf] 5 . shf{ ;'/If0f Joj:yf cGtu{t ;fgf tyf ljkGg If]q ;'/If0f sfo{qmdtkm{ ?= % ca{ %% s/f]8 Pjd\ ;fgf tyf demf}nf Joj;fo sfo{qmdtkm{ ?= %* s/f]8 u/L hDdf ?= ^ ca{ !# s/f]8 shf{ ;'/If0f ePsf] 5. ;d:ofu|:t 3f]if0ff ul/Psf !^ j6f a}+s tyf ljQLo ;+:yfx?dWo] & j6fsf] l/hf]n';g k|lqmof ;DkGg ePsf] 5 . h;dWo] @ j6f ;+:yf hg/n kmfOgfG; ln= / c?0f kmfOgfG; ln= ;d:ofu|:taf6 x6L ;fdfGo ?kdf ;+rfngdf cfO;s]sf 5g\ . xfn sfod /x]sf ( j6f ;d:ofu|:t ;+:yfx?dWo] ^ j6fsf] z]o/ :jfldTj x:tfGt/0fsf] k|lqmofdf /x]sf] 5 . csf]{ Pp6fsf] z]o/ :jfldTj x:tfGt/0fsf] nflu 5nkmn eO/x]sf] 5 . afFsL @ j6f ;+:yfsf] eg] d'2f cbfntdf ljrf/fwLg 5 . @)&# c;f/df jfl0fHo a}+sx?sf] cf};t lgiqmLo shf{ cg'kft !=* k|ltzt /x]sf]df @)&# r}tdf !=& k|ltztdf em/]sf] 5 . To;}u/L, pTkfbgzLn nufotsf If]qdf k|jfx ePsf] shf{sf] %) k|ltzt;Dd shf{÷k|fylds k'FhL–lgIf]k cg'kft u0fgf ubf{ 36fpg kfpg] Joj:yfkZrft\ jfl0fHo a}+sx?sf] shf{÷k|fylds k'FhL–lgIf]k cg'kft @)&$ h]7df &)=(^ k|ltzt sfod ePsf] 5 . o:tf] ;'ljwfnfO{ ;dfj]z gubf{ eg] shf{÷k|fylds k'FhL–lgIf]k cg'kft &&=$^ k|ltzt x'g cfpF5 . a}+s tyf ljQLo ;+:yfx?sf] r'Qmf k'FhL @)&@ c;f/ d;fGtsf] ?= !$) ca{ &( s/f]8af6 @)&$ h]7df ?= @)( ca{ *) s/f]8 k'u]sf] 5 . cfly{s jif{ @)&@÷&# sf] df}lb|s gLltn] a}+s tyf ljQLo ;+:yfx?sf] r'Qmf k'FhL j[l4 ug'{kg]{ Joj:yf u/]kZrft\ oL ;+:yfx?n] dh{/÷PlSjlhzg, af]g;, xsk|b Pjd\ yk z]o/ nufotsf dfWodaf6 k'FhL j[l4 ug]{ sfo{ cufl8 a9fPsf 5g\ .

df}lb|s gLlt @)&$÷&%

7

cfly{s jif{ @)&$÷&% sf] df}lb|s gLltsf] :j?k df}lb|s gLltsf] sfo{lbzf 52.

53.

54. 55. 56.

57.

58.

59.

60.

61. 62. 63.

cfGtl/s tyf jfXo cfly{s kl/b[Zo, rf}wf+} of]hgf, g]kfn /fi6« a}+ssf] /0fgLlts of]hgf, ljQLo If]q ljsf; /0fgLlt tyf g]kfn ;/sf/sf] ah]6df plNnlvt gLlt, sfo{qmd tyf k|fyldstf;Fu tfbfTDo sfod ub}{ cfly{s jif{ @)&$÷&% sf] df}lb|s gLltsf] sfo{lbzf to ul/Psf] 5 . nlIft cfly{s j[l4b/ xfl;n ug{ ah]6sf gLlt tyf sfo{qmdx?sf] sfof{Gjogdf ;xof]u k'Ug] u/L df}lb|s gLltsf] sfo{lbzf to ul/Psf] 5 . cfly{s ultljlwdf x'g] lj:tf/;Fu} a9\g] ;dli6ut dfun] d'b|f:kmLltdf kg{;Sg] bjfjnfO{ lgoGq0f ug{ df}lb|s of]ufÍx?nfO{ jfl~5t ;Ldfleq /fVg]tk{m df}lb|s gLlt ;hu /x]sf] 5 . a9\bf] Jofkf/ 3f6f tyf 36\bf] ljk|]if0f cfk|jfx j[l4b/sf sf/0f jfXo If]q :yfloTjdf kg{ ;Sg] k|lts"n k|efjnfO{ ;d]t Wofgdf /fvL df}lb|s gLltsf] sfo{lbzf to ul/Psf] 5 . ljQLo :yfloTj k|j4{g tyf ljQLo ;fwgsf] s'zn afF8kmfF8sf nflu Aofhb/nfO{ pko'Qm :t/df sfod /fVg] / Aofhb/df cfpg] ptf/–r9fj Go"gLs/0f ug{]tk{m df}lb|s gLlt s]lGb|t /x]sf] 5 . km/flsnf] x'Fb} uPsf] Jofkf/ 3f6f Go"gLs/0f ug{ k|fyldstf k|fKt If]qdf nufgL a9fpFb} n}hfg'kg]{ cfjZostf /x]sf] 5 . o;sf nflu s[lif, phf{, ko{6g, ;fgf, demf}nf tyf cGo pTkfbgd"ns pBf]u Joj;fodf shf{ k|jfx a9fpg a}+s tyf ljQLo ;+:yfx?nfO{ k|f]T;fxg ug{] sfo{nfO{ df}lb|s gLltn] pRr k|fyldstfdf /fv]sf] 5 . ljQLo If]qsf] ;'b[9Ls/0f Pjd\ :yfloTjsf nflu ljQLo ;fwg kl/rfngdf cfjZos ;Gt'ng sfod ug'{kg]{ cfjZostf b]lvPsf] 5 . o;sf nflu cy{tGqsf] bLuf] ljsf;df of]ubfg k'¥ofpg] If]qx?nfO{ k|f]T;flxt ub}{ l/on :6]6 tyf z]o/ sf/f]af/df x'g] ;§]afhL k|j[lQnfO{ lgoGq0f ug{ df}lb|s gLlt s]lGb|t /x]sf] 5 . /fHosf] k'g;{+/rgf;Fu} :yfgLo :t/df ljQLo ;]jfsf] kx'Fr lj:tf/ ug'{kg]{ cfjZostf b]lvPsf] ;Gbe{df ;a} :yfgLo txdf a}+s zfvf lj:tf/ ug]{ sfo{nfO{ pRr k|fyldstfdf /flvPsf] 5 . cfly{s tyf df}lb|s nIo d"No l:y/tf df}lb|s gLltsf] k|fylds nIosf] ?kdf /xFb} cfPsf] 5 . cfly{s jif{ @)&$÷&% df d'b|f:kmLltnfO{ & k|ltzt leq ;Lldt /fVg] df}lb|s gLltsf] nIo /x]sf] 5 . ;dli6ut dfusf sf/0f d'b|f:kmLltdf cgfjZos rfk kg{ glbg df}lb|s Joj:yfkg ul/g]5 . cfly{s jif{ @)&$÷&% df jfXo If]q :yfloTjsf nflu sDtLdf * dlxgfsf] j:t' tyf ;]jfsf] cfoft wfGg kof{Kt x'g] ljb]zL ljlgdo ;l~rlt sfod ug]{tk{m df}lb|s Joj:yfkg s]lGb|t ul/g]5 . cfly{s jif{ @)&$÷&% sf nflu to ul/Psf] &=@ k|ltztsf] cfly{s j[l4b/nfO{ ;xof]u k'¥ofpg] u/L cfjZos t/ntf Joj:yfkg ul/g]5 . ef/tLo d'b|f;Fusf] l:y/ ljlgdob/nfO{ df}lb|s c+s'zsf] ?kdf oyfjt /fvL ;f]sf] Joj:yfkgsf nflu df}lb|s tyf shf{ of]ufÍx?nfO{ jfl~5t :t/df /flvg]5 . df}lb|s k|If]k0fsf nflu o; a}+sn] k|rlnt d"Nosf] s'n ufx{:Yo pTkfbg (Nominal GDP) nfO{ cfwf/sf ?kdf ln+b} cfPsf] 5 . cfly{s jif{ @)&$÷&% sf] nflu lj:t[t d'b|fk|bfo j[l4b/ !*

8

g]kfn /fi6« a}+s

64.

65.

66.

67.

68. 69.

70. 71.

72.

73.

74. 75.

k|ltztsf] ;Ldfleq sfod ug]{ nIo lnOPsf] 5 . nlIft cfly{s j[l4b/, d'b|f:kmLlt / d'b|fsf] cfo nf]rgzLntf nlIft lj:t[t d'b|fk|bfo j[l4b/ ;Ldfsf cfwf/x? x'g\ . k|If]lkt cfly{s j[l4b/ tyf d'b|f:kmLlt b/sf] cfwf/df ;[hgf x'g ;Sg] ;du| dfusf] cj:yfnfO{ b[li6ut ubf{ cfly{s jif{ @)&$÷&% df s'n cfGtl/s shf{ @&=* k|ltztn] j[l4 x'g] k|If]k0f /x]sf] 5 . g]kfn ;/sf/sf] ah]6;Fu tfbfTDo x'g] u/L cfGtl/s shf{ j[l4sf] nIo lgwf{/0f ul/Psf] 5 . cfGtl/s shf{sf] dxTjk"0f{ ;Defusf] ?kdf /x]sf] lghL If]qtk{msf] shf{ lj:tf/sf] ;Ldf @) k|ltzt /flvPsf] 5 . df}lb|s gLltsf] ;~rfng nIo tyf pks/0f cfGtl/s tyf jfXo cfly{s Pjd\ ljQLo kl/b[Zosf cfwf/df to ul/Psf] sfo{lbzf / ;f] cg'?ksf] cfly{s tyf df}lb|s nIo xfl;n ug{ ;xh x'g] u/L df}lb|s gLltsf ;~rfng nIo tyf pks/0fx? rog ul/Psf 5g\ . df}lb|s gLlt ;~rfngsf sfpG6/ kf6L{x? jfl0fHo a}+s, ljsf; a}+s / ljQ sDkgLx?n] o; a}+sdf /fVg'kg]{ clgjfo{ gub cg'kft afx]ssf] clws t/ntfnfO{ df}lb|s gLltsf] ;~rfng nIosf] ?kdf lng] Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . cfly{s jif{ @)&#÷&$ b]lv sfof{Gjogdf NofOPsf] Aofhb/ sl/8f]/ k4ltnfO{ ;do;fk]If kl/dfh{g ul/Psf] 5 . :yfoL t/ntf ;'ljwf b/nfO{ Aofhb/ sl/8f]/sf] dflyNnf] ;Ldfsf] ?kdf lnOg] k4ltnfO{ oyfjt sfod ul/Psf] 5 . xfn sfod /x]sf] &=) k|ltztsf] :yfoL t/ntf ;'ljwf b/nfO{ oyfjt /flvPsf] 5 . Aofhb/ sl/8f]/ cGtu{t b'O{ xKtf cjlwsf] l/kf] b/nfO{ gLltut b/sf] ?kdf lnOg] Joj:yfnfO{ oyfjt sfod ul/Psf] 5 . b'O{xKt] gLltut l/kf]b/ %=) k|ltzt sfod ul/Psf] 5 . Aofhb/ sl/8f]/ cGtu{tsf] b'O{xKt] lgIf]k ;+sng b/nfO{ tNnf] ;Ldfsf] ?kdf lnOg] Joj:yfnfO{ oyfjt sfod ul/Psf] 5 . b'O{xKt] lgIf]k ;+sng b/nfO{ #=) k|ltzt sfod ul/Psf] 5 . of] gLltut Joj:yfn] ahf/ Aofhb/df b]lvPsf] ptf/ r9fjnfO{ Go"gLs/0f ug{ of]ubfg k'¥ofpg] ljZjf; ul/Psf] 5 . t/ntf cg'udg tyf k|If]k0f ;+/rgf (LMFF) n] O+lut ug]{ t/ntfsf] cfwf/df Aofhb/ sl/8f]/dfkm{t\ t/ntf k|jfx tyf k|zf]rg ug]{ k4ltnfO{ oyfjt sfod ul/Psf] 5 . o;sf ;fy} df}lb|s gLltsf p2]Zo tyf ljQLo ahf/sf] cj:yf ;d]t x]/]/ Aofhb/ sl/8f]/ cGtu{t t/ntf k|jfx tyf k|zf]rgsf] sfo{ ul/g]5 . t/ntfsf] k|s[ltsf cfwf/df lgoldt, cfsl:ds Pjd\ ;+/rgfTds v'nfahf/ sf/f]af/sf pks/0fx? ;fljss} Joj:yf adf]lhd k|of]udf NofOg] 5 . o;sf nflu g]kfn /fi6« a}+s C0fkq, () lbg] lgIf]k ;+sng af]nsaf]n tyf lwtf]df cfwfl/t ;f]e}m vl/b÷laqmL af]nsaf]n, l/kf]÷l/e;{ l/kf] af]nsaf]n h:tf pks/0fx? cfjZostfg';f/ k|of]u u/L t/ntf Joj:yfkg ul/g]5 . clgjfo{ gub cg'kft jfl0fHo a}+sx?sf nflu ^ k|ltzt, ljsf; a}+sx?sf nflu % k|ltzt / ljQ sDkgLx?sf nflu $ k|ltztnfO{ oyfjt /flvPsf] 5 . clgjfo{ gub df}Hbft u0fgfsf] nflu b'O{ xKtfsf] ;dofjlw tyf &) k|ltztsf] b}lgs df}Hbft sfod ug'{kg]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 .

df}lb|s gLlt @)&$÷&% 76. 77.

78.

79.

80.

81.

82.

83. 84.

85.

9

clGtd C0fbftf ;'ljwf tyf ;'/If0fkqx?sf] l8isfp06 ug]{ k|of]hgsf] nflu k|of]udf NofOg] & k|ltztsf] ljBdfg a}+sb/nfO{ oyfjt sfod ul/Psf] 5 . a}+s tyf ljQLo ;+:yfx?nfO{ tf]lsPsf ;'/If0fkqsf] lwtf]df :yfoL t/ntf ;'ljwf k|bfg ubf{ xfnsf] % sfo{lbgsf] ;LdfnfO{ & sfo{lbg sfod ul/Psf] 5 . o; ;'ljwfsf] nflu C0f–lwtf] d"No cg'kft () k|ltzt;Dd sfod ul/Psf] 5 . ;fy}, :yfoL t/ntf ;'ljwf a}+sb/df pknAw u/fpg] ljBdfg Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . jfl0fHo a}+sx?n] sfod ug'{kg]{ j}wflgs t/ntf cg'kft !@ k|ltzt, ljsf; a}+sx?n] ( k|ltzt ljQ sDkgLx?n] * k|ltzt tyf rNtL / sn lgIf]k ;+sng gug]{ ljsf; a}+s tyf ljQ sDkgLx?n] ^ k|ltztnfO{ oyfjt /flvPsf] 5 . o; a}+sn] tf]lsPsf If]qdf a}+s tyf ljQLo ;+:yfx?nfO{ k|bfg ug]{ ;fwf/0f k'g/shf{ b/nfO{ $ k|ltztdf / ljz]if k'g/shf{ b/nfO{ ! k|ltztdf oyfjt sfod ul/Psf] 5 . o; Joj:yf cGtu{t a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fL;Fu ;fwf/0f k'g/shf{df ( k|ltzt / ljz]if k'g/shf{df $=% k|ltzt eGbf a9L Aofh lng kfpg] 5}gg\ . ?U0f pBf]u, 3/]n' tyf ;fgf pBf]u, j}b]lzs /f]huf/L, blnt, hghflt, pTkLl8t, dlxnf, km/s 9+un] ;Ifd JolQm, ljkGg ju{ tyf ;d'bfosf JolQmåf/f ;~rflnt ;fgf Joj;fonfO{ k|j¢{g ug{ / lgof{tnfO{ k|f]T;fxg ug{ ! k|ltzt Aofhb/df k|bfg ub}{ cfPsf] ljz]if k'g/shf{ tyf ljb]zL d'b|fdf lgof{t k|f]T;flxt ug{ nfOaf]/ (LIBOR) df )=@% ljGb' yk u/L x'g] Aofhb/df lbOg] lgof{t k'g/shf{ b/nfO{ klg oyfjt /flvPsf] 5 . ul/aLsf] uxgtf t'ngfTds ?kdf a9L ePsf k|b]z g+= @ sf k;f{, af/f, /f}tx6, ;nf{xL, dxf]Q/L, wg'iff, l;/fxf / ;Kt/Lsf blIf0fL ;LdfjtL{ If]qx? Pjd\ pRr ul/aL /x]sf k|b]z g+= ^ sf sflnsf]6, x'Dnf, h'Dnf / d'u' tyf k|b]z g+= & sf afh'/f, aemfª, bfr'{nf, 8f]6L, c5fd / a}t8L lhNnfx?df s[lif tyf ;fgf Joj;fodf cfwfl/t cfod"ns lqmofsnfknfO{ k|f]T;flxt ug{ a}+s tyf ljQLo ;+:yfx?nfO{ o; a}+saf6 ! k|ltzt Aofhb/df ljz]if k'g/shf{ ;'ljwf pknAw u/fpg] Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . xfn o; a}+sn] ?= !) ca{ *$ s/f]8sf] ;Ldfleq /xL k'g/shf{ ;'ljwf k|bfg ub}{ cfPsf] 5 . cfly{s k'g?4f/ sf]ifdf /x]sf] ?= % ca{ hnljB't nufotsf /0fgLlts dxTjsf k|fyldstf k|fKt If]qdf k'g/shf{ pknAw u/fpg pkof]u ug{ ;lsg] Joj:yf x'g uO/x]sf] ;Gbe{df cfly{s jif{ @)&#÷&$ sf] o; a}+ssf] d'gfkmfaf6 ;d]t /sd 5'§ofO{ sl/a ?= @) ca{sf] k'g/shf{ sf]if :yfkgf ul/g]5 . o; Joj:yfaf6 hnljB't nufotsf /0fgLlts dxTjsf If]qdf ;x'lnotk"0f{ a}+s shf{ k|jfx ug{ ;xof]u k'Ug] ljZjf; ul/Psf] 5 . hnljB't, s[lif, ko{6g, lgof{t, ;fgf Pjd\ demf}nf pBf]u, cf}ifwL pTkfbg, l;d]G6, ufd]{G6 nufotsf If]qx?nfO{ k|fyldstf k|fKt If]qsf] ?kdf kl/eflift ul/g]5 . jfl0fHo a}+sx?n] s[lif If]qdf !) k|ltzt, hnljB'tdf % k|ltzt, ko{6g If]qdf % k|ltzt / afFsL cGo k|fyldstf k|fKt If]qdf u/L cfˆgf] s'n shf{sf] Go"gtd @% k|ltzt shf{ @)&% c;f/;Dddf clgjfo{ ?kdf k|jfx ug'{kg]{ Joj:yf ul/g]5 . ljsf; a}+s / ljQ sDkgLx?n] ;d]t k|fyldstf k|fKt If]qdf cfˆgf] s'n shf{sf] Go"gtd qmdzM !% k|ltzt / !) k|ltzt shf{ k|jfx ug'{kg]{ Joj:yf oyfjt sfod ul/Psf] 5 . jfl0fHo a}+sx?n] cfˆgf] s'n shf{ nufgLsf] % k|ltzt, ljsf; a}+sx?n] $=% k|ltzt / ljQ sDkgLx?n] $ k|ltzt shf{ ljkGg ju{df nufgL ug'{kg]{ Joj:yfnfO{ oyfjt /flvPsf]] 5 . ;fy},

10

g]kfn /fi6« a}+s

jfl0fHo a}+sx?n] ljkGg ju{ cGtu{t k|ToIf ?kdf k|jfx ug'{kg]{ Go"gtd @ k|ltztsf] shf{ cg'kft clgjfo{ gx'g] Joj:yf ul/Psf] 5 . 86. æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?af6 l/S;f rfnsx?nfO{ cfˆgf] :jfldTjdf l/S;f vl/b u/L cfkm} ;~rfng ug]{ k|of]hgsf nflu k|bfg x'Fb} cfPsf] ljkGg ju{ shf{ ;'ljwf On]S6«f]lgs l/S;f vl/bdf ;d]t k|bfg ul/g] Joj:yf ldnfOg] 5 . 87. ;fgf tyf demf}nf pBf]u / Jofj;flos s[lif kl/of]hgfsf] lwtf]df a}+s tyf ljQLo ;+:yfx?af6 k|jfx ul/g] ?= !) nfv;Ddsf] kl/of]hgf shf{nfO{ ljkGg ju{ shf{df u0fgf ug]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . cfly{s jif{ @)&$÷&% sf] ljQLo If]q sfo{qmd ljQLo If]q ;'wf/ 88. 89.

90. 91.

92.

93.

94. 95. 96.

g]kfn ;/sf/af6 @)&# k'; @@ df :jLs[t æljQLo If]q ljsf; /0fgLltÆ df pNn]v ePsf o; a}+s;Fu ;DalGwt sfo{qmdx? qmdzM sfof{Gjog ul/g] 5g\ . a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df ePsf] Joj:yf adf]lhd k"jf{wf/ ljsf; a}+s :yfkgfsf nflu cfjZos Ohfht gLlt, lgodg / ;'kl/j]If0f ;DaGwL gLltut Joj:yf u/L ;f] a}+s :yfkgfsf nflu ;xhLs/0f ul/g]5 . ljleGg ;+ul7t ;+:yfx?df /x]sf] o; a}+ssf] z]o/ nufgL qmdzM ljlgj]z (Divestment) ub}{ nlug]5 . ;+3Lotf sfof{Gjogsf] ;Gbe{df csf]{ Joj:yf geP;Ddsf nflu o; a}+ssf] lj/f6gu/ sfof{non] k|b]z g+= !, hgsk'/ tyf jL/u+h sfof{non] ;fljssf] Joj:yf cg';f/sf k|b]z g+= @ sf lhNnfx?, s]Gb|Lo sfof{non] k|b]z g+= #, kf]v/f sfof{non] k|b]z g+= $, l;4fy{gu/ sfof{non] ;fljs adf]lhdsf k|b]z g+= % sf lhNnfx?, g]kfnu+h sfof{non] ;fljssf] Joj:yf cg';f/ k|b]z g+= % sf lhNnfx? Pjd\ k|b]z g+= ^ / wgu9L sfof{non] k|b]z g+= & sf] s]Gb|Lo a}+lsË ;DaGwL sfo{ x]g]{ Joj:yf ldnfOg] 5 . ;a} :yfgLo txdf g]kfnL d'b|fsf] ;xh cfk"lt{sf nflu o; a}+ssf sfof{nox?n] ;DalGwt k|b]zdf gf]6sf]ifsf] plrt Joj:yfkg ug'{kg]{ k|aGw ldnfOg] 5 . ;dli6ut ljj]szLn lgodg a}+s tyf ljQLo ;+:yfx?aLrsf lqmofsnfksf] cGt/–;DaGw, o:tf lqmofsnfkaf6 cy{tGqdf pTkGg x'g ;Sg] hf]lvd tyf ljQLo If]qsf] :j–rqmLo Jojxf/ (Procyclical Behavior) nfO{ lgoGq0f ug{ o; a}+sn] ;dli6ut ljj]szLn lgodg ub}{ cfPsf] 5 . jfl0fHo a}+sx?n] af;]n–# df cfwfl/t Go"gtd sdg OlSjl6 l6o/ ! k'h F L cg'kft $=% k|ltzt sfof{Gjogdf Nofpg' kg]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . s'n hf]lvd efl/t ;DklQsf] @=% k|ltzt Soflk6n sGh/e];g akm/ (Capital Conservation Buffer) sfod ug'{kg]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . cy{tGqsf] rqmLo k|efjsf] sf/0f ljQLo If]qdf kg{ ;Sg] c;/nfO{ Go"gLs/0f ug{sf nflu s'n hf]lvd efl/t ;DklQsf] clwstd @=% k|ltzt;Dd cltl/Qm k|ltrqmLo akm/ (Counter Cyclical Buffer) sfod ug'{kg]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 .

df}lb|s gLlt @)&$÷&% 97. 98.

99. 100. 101.

102. 103. 104.

105.

106.

107.

108.

109.

11

/fli6«o :t/sf ljsf; a}+s / ljQ sDkgLx?df ;d]t r/0fj4 ?kdf af;]n–# nfu" ug]{ Joj:yf ldnfOg] 5 . cfly{s jif{ @)&#÷&$ sf] df}lb|s gLltsf] c4{–jflif{s ;dLIffdfkm{t\ shf{÷k|fylds k'FhL–lgIf]k cg'kft u0fgf ubf{ tf]lsPsf If]qdf k|jfx ePsf] shf{sf] %) k|ltzt 36fpg kfpg] ;'ljwfnfO{ x6fOPsf] 5 . t/, shf{÷k|fylds k'FhL–lgIf]k cg'kft gf3]sf a}s tyf ljQLo ;+:yfx?n] @)&$ c;f]h d;fGt;Dddf tf]lsPsf] shf{÷k|fylds k'FhL–lgIf]k cg'kftsf] ;Ldfleq NofO;Sg' kg]{5 . jfl0fHo a}+sx?n] q}dfl;s ?kdf $ k|ltzt lne/]h cg'kft sfod ug'{kg]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . jfl0fHo a}+sx?sf] nflu af;]n–# df cfwfl/t t/ntf cg'udg k4lt t/ntfsf cfwf/df ;d]t zL3| ;'wf/fTds sf/afxL (Prompt Corrective Action) nfu" ul/g]5 . jfl0fHo a}+sx?n] s'n lgIf]kdf ;+:yfut lgIf]ksf] c+z ;fljssf] %) k|ltztaf6 @)&% c;f/;Dd $% k|ltztsf] ;Ldfleq sfod ug'{kg]{ Joj:yf ul/Psf] 5 . ;fy}, a}+s tyf ljQLo ;+:yfx?n] cfˆgf] s'n lgIf]k bfloTjsf] a9Ldf Ps rf}yfO{;Dd ;fk6L lng;Sg] Joj:yfnfO{ lg/Gt/tf lbOPsf]] 5 . 3/hUuf If]qdf k|jfx x'g] shf{ hf]lvdnfO{ Go"gLs/0f ug{] pkfosf] ?kdf nfu" ul/Psf] s'n shf{sf] @% k|ltzt;Ddsf] l/on :6]6 shf{ ;Ldf cg'kftnfO{ lg/Gt/tf lbOPsf] 5 . Pp6} u|fxs, kmd{, sDkgL÷;d"xnfO{ sf]if tyf u}/–sf]ifdf cfwfl/t ;'ljwfx? cfˆgf] k|fylds k'FhLsf] a9Ldf @% k|ltzt;Dd shf{ k|jfx ug]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . pTkfbgd"ns pBf]ux?df k|jfx x'g] shf{sf] Psn u|fxs shf{ ;Ldf k|fylds k'FhLsf] a9Ldf #) k|ltzt / hnljB't kl/of]hgf, ljB't k|;f/0f nfOg / s]a'nsf/ lgdf{0f kl/of]hgfx?sf] xsdf o:tf] ;Ldf k|fylds k'FhLsf] a9Ldf %) k|ltzt;Dd x'g;Sg] Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . z]o/sf] lwtf]df k|jfx x'g] dflh{g k|s[ltsf] shf{sf] ;'/If0f afkt\ z]o/sf] d"NofÍg ubf{ kl5Nnf] !*) lbgsf] clGtd d"Nosf] cf};t d"No jf z]o/sf] k|rlnt ahf/ d"NodWo] h'g sd x'G5 ;f]sf] a9Ldf %) k|ltzt /sd;Dddfq shf{ k|jfx ug'{kg]{ Joj:yfnfO{ oyfjt sfod ul/Psf] 5 . a}+s tyf ljQLo ;+:yfx?n] z]o/sf] lwtf]df hfg] dflh{g k|s[ltsf] shf{ a9Ldf cfˆgf] k|fylds k'h F L a/fa/sf] /sd;Dd dfq k|jfx ug{ kfpg] Joj:yf /x]sf]df ;f] ;LdfnfO{ kl/dfh{g u/L k|fylds k'FhLsf] $) k|ltzt /sd;Dd dfq k|jfx ug{ kfpg] Joj:yf ul/g]5 . ;fy}, Pp6} ;"rLs[t sDkgLsf] z]o/sf] lwtf]df dflh{g k|s[ltsf] shf{ cfˆgf] k|fylds k'h F Lsf] a9Ldf !) k|ltzt;Dd dfq k|jfx ug{ ;Sg] Joj:yf ul/g]5 . a}+s tyf ljQLo ;+:yfsf] ! k|ltzteGbf a9L ;+:yfks z]o/ wf/0f u/]sf ;+:yfks z]o/wgLx?n] cfk"mn] wf/0f u/]sf] ;+:yfks z]o/dWo] %) k|ltzteGbf a9L z]o/ lwtf] /fvL shf{ lng gkfpg] Joj:yfnfO{ oyfjt sfod /flvPsf] 5 . z]o/sf] lwtf]df shf{ k|jfx ug]{ k|of]hgsf] nflu ;+:yfks z]o/sf] d"NofÍg ubf{ ;fwf/0f z]o/sf] kl5Nnf] !*) lbgsf] cf};t d"Nosf] a9Ldf %) k|ltzt jf ;+:yfks z]o/sf] clGtd sf/f]af/sf] d"NodWo] h'g sd x'G5, ;f]sf] cfwf/df sfod ug'{kg]{ / o;/L sfod ul/Psf] d"Nosf] a9Ldf %) k|ltzt /sd;Dd dfq shf{ lbg ;lsg] Joj:yfnfO{ oyfjt /flvPsf] 5 . a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ JolQmut cfjf;Lo 3/ shf{sf] ?= ! s/f]8sf] ;LdfnfO{ j[l4 u/L ?= ! s/f]8 %) nfv sfod ul/Psf] 5 .

12

g]kfn /fi6« a}+s

110.

111.

112.

113.

114.

115.

116. 117.

118.

119.

sf7df8f}+ pkTosfleq l/on :6]6 shf{ / To;sf] ;'/If0faLrsf] cg'kft -Pn6LeL /]l;of]_ xfnsf] %) k|ltztaf6 $) k|ltzt sfod ug]{ Joj:yf ul/Psf] 5 . cGo :yfgsf xsdf ;fljssf] %) k|ltzt;Ddsf] cg'kftnfO{ lg/Gt/tf lbOPsf] 5 . o; Joj:yfn] ;+3Lotf sfof{Gjog eO/x]sf] ;Gbe{df ljs]lGb|t ljsf;nfO{ ;d]t k|f]T;flxt ug]{ ljZjf; ul/Psf] 5 . sf7df8f}+ pkTosf leq cfjf;Lo shf{ / To;sf] ;'/If0faLrsf] cg'kft -Pn6LeL /]l;of]_ %) k|ltzt sfod ul/Psf] 5 . cGo :yfgsf] xsdf ;fljssf] ^) k|ltzt;Ddsf] cg'kftnfO{ oyfjt sfod /flvPsf] 5 . lghL k|of]hgsf ;jf/L ;fwgdf C0f k|jfx ubf{ ;f] ;jf/Lsf] d"NofÍgsf] clwstd %) k|ltzt;Dd dfq a}+sn] nufgL ug{ ;Sg] Joj:yfnfO{ ^% k|ltzt k'¥ofOPsf] 5 . ;fy}, JolQmut ljB'tLo ;jf/L ;fwgsf] xsdf pQm ;Ldf *) k|ltzt sfod ul/Psf] 5 . t/ Go"gtd $) ;L6sf ;fj{hlgs oftfoft, lgdf{0f sfo{ tyf lzIff, :jf:Yo nufotsf ;]jfsf nflu k|of]u x'g] ;jf/L ;fwgsf] xsdf ;f] ;Ldf nfu" x'g] 5}g . ax'–a}lsË sf/f]af/af6 x'g ;Sg] hf]lvdnfO{ Go"gLs/0f ug{ ?= ! ca{eGbf a9L C0f k|jfx ubf{ clgjfo{ ?kdf ;x–ljQLos/0fdf hfg'kg]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . t/ of] Joj:yf n3'ljQ ;+:yfnfO{ lbOg] C0fsf xsdf clgjfo{ x'g] 5}g . xfo/kr]{h shf{ k|bfg ug]{ cg'dltk|fKt ;+:yfnfO{ a}+s tyf ljQLo ;+:yfn] ;jf/L ;fwg, d]lzg/L h:tf l:y/ ;DklQ lwtf] lnO{ ;f]sf] vl/b d"Nosf] %) k|ltzt;Dd shf{ k|bfg u/L ;DklQsf] k"/f d"Nosf] aLdf u/]sf] cj:yfdf ;xljQLos/0f cfjZos gkg]{ Joj:yf ldnfOg] 5 . lgodg tyf ;'kl/j]If0f @)&$ c;f/ d;fGt;Dd tf]lsP adf]lhdsf] Go"gtd r'Qmf k"FhL k'¥ofpg] lgb]{zg adf]lhd o; a}+saf6 Ohfht k|fKt a}+s tyf ljQLo ;+:yfx? pT;fxk|b ?kdf ;xefuL ePsf] kfOPsf] 5 . a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df ePsf] Joj:yf adf]lhd cfly{s jif{ @)&#÷&$ sf] jfXo n]vfk/LIf0f Pjd\ ljQLo ljj/0f ;fj{hlgs ubf{sf] cj:yf;Dddf tf]lsP adf]lhdsf] Go"gtd r'Qmf k'FhL k'u]sf] Joxf]/f ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL (Notes to Account) df :ki6 ?kdf hgfOPsf] x'g' kg]{5 . o; cg'?k tf]lsPsf] r'Qmf k'FhL gk'u]df ljBdfg Joj:yf cg'?k gub nfef+z / af]gz z]o/ ljt/0f Pjd\ zfvf lj:tf/df /f]s nufpg], lgIf]k ;+sng / shf{ k|jfxdf ;Ldf tf]Sg] tyf afWosf/L dh{/df n}hfg] nufotsf sf/afxL cufl8 a9fOg] 5 . o; a}+sn] ;d:ofu|:t 3f]if0ff u/L l/hf]n';g k|lqmof ;DkGg ePkZrft\ ;+rfngdf cfPsf a}+s tyf ljQLo ;+:yfx?sf] r'Qmf k'FhL j[l4sf ;DaGwdf 5'§} gLltut Joj:yf ul/g]5 . æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] ljleGg k|b]zdf /x]sf ljs6 tyf b'u{d lhNnfx? ef]hk'/, cf]vn9'+uf, dgfª, ?s'd, ;Nofg, h'Dnf, d'u', x'Dnf, sflnsf]6, 8f]Nkf, hfh/sf]6, aemfª, afh'/f / bfr'{nfsf ;b/d'sfd eGbf aflx/ zfvf vf]n]df lglZrt cjlwsf nflu k|lt zfvf ?= ! s/f]8 lgAof{hL ;fk6L lbg] Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . n3'ljQ ;]jfsf] kx'Fr sd ePsf ljleGg k|b]zdf /x]sf @@ lhNnfx? dgfª, x'Dnf, 8f]Nkf, sflnsf]6, d'u', hfh/sf]6, aemfª, afh'/f, bfr'{nf, cf]vn9'+uf, h'Dnf, c5fd, a}t8L, ?s'd, ;Nofg, ef]hk'/, d':tfª, /f]Nkf, tfKn]h'ª, vf]6fª, /;'jf / ;f]n'v'Da'df æ3Æ ju{sf ljQLo ;+:yfn] ;b/d'sfd afx]ssf :yfgdf zfvf vf]n]df ?= $) nfv;Dd lgAof{hL ;fk6L k|bfg ul/g]5 . ;fdflhs ;'/Iff eQf a}+s vftfdfkm{t\ pknAw u/fO{ ;a} g]kfnLsf] a}+s vftf vf]Ng] g]kfn ;/sf/sf] cleofgdf ;xof]u k'¥ofpg a}+s tyf ljQLo ;+:yf gePsf ufpFkflnsfx?df zfvf

df}lb|s gLlt @)&$÷&%

120.

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123. 124.

125.

126.

127. 128.

129.

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vf]nL xfn;Dd vftf gePsf g]kfnL gful/sx?sf] vftf cfly{s jif{ @)&$÷&% leq vf]n]df ;DalGwt a}+s tyf ljQLo ;+:yfx?nfO{ k|lt @%)) vftf a/fa/ ?= ! s/f]8 lgAof{hL ;fk6L Ps jif{sf] nflu k|bfg ul/g]5 . of] Joj:yf cfly{s jif{ @)&$÷&% ;Dd /xg]5 . ;+3Lo ;+/rgf cg';f/ to ePsf &$$ :yfgLo tx dWo]sf a}+s zfvf gePsf tf]lsPsf :yfgLo txdf clgjfo{ ?kdf a}+s zfvf vf]Ng] lgb]{zg lbOg]5 . o:tf] lgb]{zgsf] kfngf ug'{ ;DalGwt a}+ssf] st{Jo x'g]5 . lgb]{zg kfngf gug]{ a}+snfO{ g]kfn /fi6« a}+s P]gdf ePsf] Joj:yf adf]lhd cfjZos sf/afxL ul/g]5 . ;fy}, o; a}+sn] ;/sf/L sf/f]jf/sf nflu k|f]T;fxg ug{ tf]lsPsf :yfgLo txdf vf]lng] zfvfnfO{ k|lt zfvf ?= ! s/f]8 Ps jif{sf] nflu lgAof{hL ;fk6L k|bfg ug{]5 . Ohfht k|fKt ævÆ tyf æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?sf] sfo{If]qnfO{ r'Qmf k'FhLsf] cfwf/df lhNnfut ?kn] tf]Sg] ul/Psf]df ;f]nfO{ ;+3Lo ;+/rgf adf]lhd tf]Sg] Joj:yf ldnfOg]5 . hf]lvd Jo:yfkgsf nflu a}+s tyf ljQLo ;+:yfx?n] cjnDag ug'{kg]{ k4lt ;DaGwdf jftfj/0f tyf ;fdflhs hf]lvd Joj:yfkg (Environmental and Social Risk Management) ;DaGwL lgb]{lzsf hf/L ul/g]5 . a}+s tyf ljQLo ;+:yfx?af6 k|jfx x'g] clwljsif{ shf{ tyf dfu Pjd\ rfn' k'h F L shf{ ;DaGwdf 5'§} lgb]{zg hf/L ul/g]5 . ljQLo ;antf ;"rsfÍ (Financial Soundness Indicators) l/kf]l6{Ë ;+oGq ljsf; ug'{sf ;fy} k|0ffnLut hf]lvd ljZn]if0fsf nflu k"j{ ;r]tgf k|0ffnL (Early Warning System) df ;'wf/ ul/g]5 . jfl0fHo a}+sx?df Nepal Financial Reporting Standard (NFRS) nfu" ug{ NFRS Migration Guidelines to Banks & Financial Institutions hf/L ul/Psf]df ljBdfg lgb]{zgdf ug'{kg]{ ;+zf]wgx?sf] klxrfg u/L gofF lgb]{zg hf/L ul/g]5 . NFRS nfO{ cGo a}+s ljQLo ;+:yfx?df ;d]t qmdzM nfu" ul/g]5 . ;j{;fwf/0fn] gub af]sL cfˆgf] vftf /x]sf] a}+s;Dd uO{ /sd hDdf ug'{ kbf{ sf/f]af/ nfut a9\g'sf] ;fy} hf]lvdsf] ;d]t ;Defjgf /xg] x'Fbf a}+lsË ;]jf tyf sf/f]af/nfO{ yk ;/n tyf ;xh agfpg u|fxsn] h'g;'s} a}+s jf ljQLo ;+:yfdf uO{ cfˆgf] vftf /x]sf] a}+sdf /sd hDdf ug{ ;Sg] Joj:yf ldnfOg]5 . o; a}+sn] tf]s]sf] dfkb08 k"/f u/]sf /fli6«o:t/sf ljsf; a}+sx?nfO{ :jb]zL k|tLtkqsf] sf/f]af/ ug{ :jLs[lt lbg] Joj:yf ldnfOg]5 . gub sf/f]af/af6 x'g] hf]lvd Go"gLs/0f ug{ ?= #) nfveGbf a9Lsf] sf/f]af/ clgjfo{ ?kdf r]sdfk{mt\ ug'{kg]{ Joj:yf /x]sf]df @)&$ ;fpg ! b]lv ?= !) nfv jf ;f] eGbf a9Lsf] /sd e'QmfgL ubf{ clgjfo{ ?kdf PsfpG6k]oL r]sdfkm{t\ ug'{kg]{ Joj:yf ul/Psf] 5 . xfn;Dd ?= !) nfveGbf dflysf] shf{sf] dfq shf{ ;"rgf lbg] Joj:yf /x]sf]df k|To]s shf{sf] ;"rgf shf{ ;"rgf s]Gb|nfO{ pknAw u/fpg' kg]{ Joj:yf ul/g]5 . ;fy}, ?= !) nfveGbf sd shf{sf] ;"rgf lgMz'Ns ?kdf lng'÷lbg' kg]{ Joj:yf ldnfOg]5 . shf{ ;"rgf ljlgodfjnL, @)%( df jfl0fHo a}+s tyf ljQLo ;+:yfnfO{ z'Ns lnO{ jf glnO{ shf{ ;"rgf pknAw u/fpg] eGg] Joj:yf /x]sf]df ;DalGwt JolQm÷C0fLnfO{ ;d]t of] ;'ljwf pknAw u/fpg] Joj:yf ul/g]5 .

14

g]kfn /fi6« a}+s

131. 132.

133.

134.

135. 136.

137. 138.

139. 140.

141.

142.

o; a}+saf6 Ohfht k|fKt ;+:yfn] lgoldt ?kdf shf{ ;"rgf s]Gb|df ;"rgf gk7fPdf To:tf] ;"rgf gk7fpg] ;+:yfnfO{ sf/afxL ul/g]5 . g]kfnsf] ljBdfg e'QmfgL k|0ffnLnfO{ cfw'lgsLs/0f ug{ e'QmfgL tyf km5\of}{6 P]gsf] d:of}bf tof/ ul/g]5 . To;}u/L, l/on 6fOd u|; ;]6nd]G6 l;:6d (RTGS) :yfkgf ;DaGwL sfo{nfO{ cufl8 a9fpg'sf ;fy} /fli6«o ;fgf] d"No e'QmfgL /0fgLlt (National Small Value Payment Strategy) th'{df ul/g]5 . e'QmfgL Pjd\ km5\of}{6nfO{ yk k|efjsf/L / ;'b[9 agfpg /fli6«o e'QmfgL :jLr÷åf/ (National Payment Switch/Gateway) :yfkgfsf] k|lqmof cufl8 a9fOg'sf ;fy} b"/;+rf/ ;~hfndfkm{t\ x'g] sf/f]af/nfO{ ;d]t o;df ;dfj]z ul/g]5 . ljQLo kx'Fr lj:tf/ ug{ / e'QmfgL k|0ffnLnfO{ ;'/lIft Pjd\ k|efjsf/L agfpg Financial Technology (FinTech) sf] k|of]unfO{ a9fjf lbOg]5 . To:tf] FinTech sf/f]af/sf] cg'udg ug{ pko'Qm lsl;dsf] Regulatory Technology (RegTech) ;+oGq lgdf{0fsf] nflu cfjZos k|lqmof cufl8 a9fOg]5 . ljB'tLo e'QmfgL sf/f]af/nfO{ yk ;'b[9 Pjd\ hf]lvd/lxt agfpg o:tf sf/f]af/x?sf] lgu/fgL (Oversight) nfO{ k|efjsf/L agfOg] 5 . ljQLo sf/f]af/sf] cfw'lgsLs/0f;Fu} ljQLo dWo:ytf nfutdf sdL cfO{ shf{ tyf lgIf]kaLrsf] Aofhb/ cGt/ 36\b} hfg'kg]{ ;DaGwdf ;/f]sf/jfnfx?sf] Wofgfsif{0f ePsf] ;Gbe{df o; ;DaGwL k|efjsf/L cg'udg u/L Aofhb/ cGt/nfO{ ljQLo If]q ljsf; /0fgLltn] dfu{lgb]{z u/] cg'?ksf] :t/df sfod /fVg cfjZos Joj:yf ldnfOg] 5 . n3'ljQ tyf ljQLo u|fxs ;+/If0f n3'ljQ ;+:yfx?n] cfˆgf u|fxsx?sf] xslxtsf nflu v8f u/]sf ljleGg sf]ifx?nfO{ PsLs[t u/L sfo{ljlw agfP/ dfq To:tf] sf]ifdf /x]sf] /sd pkof]u ug{ ;lsg] Joj:yf ul/g]5 . n3'ljQ ;+:yfx?sf] Ohfhtsf nflu cfj]bg lng] sfo{ :ylut ul/Psf] 5 . ljQLo ;]jfsf] kx'Fr sd /x]sf / t'ngfTds ?kdf pRr ul/aL ePsf lxdfnL tyf kxf8L lhNnfx?df n3'ljQ ljQLo ;+:yfx?nfO{ zfvf vf]Ng k|f]T;fxg ul/g]5 . ljQLo ;]jf lng] u|fxsx?sf] lxt ;+/If0fsf nflu ;]jf z'Ns ;DaGwdf o; a}+sn] hf/L u/]sf] dfu{bz{gnfO{ k'g/fjnf]sg ul/g]5 . Ho]i7 gful/s, km/s 9+un] ;Ifd / ;fIf/ gePsf JolQmx?nfO{ ;xh ?kdf a}+lsË ;]jf pknAw u/fpg k|To]s a}+s tyf ljQLo ;+:yfn] To:tf u|fxsx?nfO{ ljz]if sfp06/ tf]sL ;]jf lbg' kg]{ Joj:yf ul/g]5 . ;fy}, a}+s tyf ljQLo ;+:yfsf] P6LPd ;]jf km/s 9+un] ;Ifd JolQm–d}qL agfpg cfjZos Joj:yf ul/g]5 . a}+s tyf ljQLo ;+:yfx?n] æ;"rgf tyf u'gf;f] ;'g'jfO{ 8]:sÆ sf nflu u'gf;f] ;'Gg] clwsf/L tf]Sbf slDtdf jl/i7 Joj:yfks jf ;f] eGbf dflysf] clwsf/LnfO{ tf]Sg' kg]{ / Ps cfly{s jif{df k|fKt u'gf;f] / ;'gjfO{ ePsf] u'gf;f]sf] ;+VofTds ljj/0f cfˆgf] jflif{s ljj/0fdf k|sfzg ug'{sf ;fy} o; a}+sdf k]z ug'{kg]{ Joj:yf ldnfOg] 5 . a}+s tyf ljQLo ;+:yfx?n] d'2tL lgIf]k vftf vf]Ng] u|fxsnfO{ ;f] d'2tL lgIf]k /l;bsf] lwtf]df shf{ k|bfg ubf{ vftf vf]Nbfs} jvt shf{df nfUg] Aofhb/ to ug'{kg]{ / o;/L to ePsf] Aofhb/eGbf a9L lng gkfOg] Joj:yf ul/g]5 .

df}lb|s gLlt @)&$÷&%

15

xfn a}+s tyf ljQLo ;+:yfx?n] shf{ k|jfx ug]{ k|of]hgsf nflu C0fLaf6 lng] lwtf] ;DklQsf] d"NofÍg, lwtf] ;sf/ / lwtf] lnnfdL ug]{ ;DaGwdf cfjZos dfkb08 tof/ ul/g]5 . ljb]zL ljlgdo Joj:yfkg 143.

144.

145.

146.

147.

148.

149.

150.

151.

152.

153.

g]kfndf x'g] sf8{ sf/f]af/sf] lx;fj ldnfg ef/tLo d'b|fdf ef/taf6 eO/x]sf] / To; jfktsf] z'Ns e'QmfgL tyf km5\of}{6 ;d]t ef/tLo d'b|fdf ug{'kg]{ ljBdfg Joj:yfn] sf8{ sf/f]af/sf] nfut a9fPsf] 5 . o;nfO{ ;Daf]wg ug{ ljb]zL ;]jf k|bfosx?af6 g]kfnleq x'g] On]S6«f]lgs sf8{ sf/f]af/sf] km5\of{}6 g]kfnd} u/L v'b /sddfq e'QmfgL x'g] Joj:yf ldnfOg] 5 . Ohfht k|fKt ;+:yfx?n] gub kl/jTo{ ljb]zL d'b|faf6 dfq ;6xL lbg] u/]sf t/ ljBdfg cj:yfdf a}lsË pks/0fsf] a9\bf] k|of]usf sf/0f pko'Qm pks/0faf6 ;d]t ;6xL lbg ;Sg] Joj:yf ug{ cfjZos b]lvPsf]n] lglZrt dfkb08 k"/f u/]sf Ohfhtk|fKt ;+:yfx?nfO{ KjfOG6 ckm ;]n (PoS) dfkm{t\ ;6xL lbg ;Sg] tyf cfˆgf] ;]jfsf] e'StfgL lng ;Sg] Joj:yf ul/g]5 . Ohfht k|fKt xf]6nx?n] cfˆgf] ;]jf laqmL ubf{ dfq ;6xL lbg ;Sg] Joj:yf /x]sf]df ca pk|fGt xf]6ndf a:g] cfˆgf u|fxsnfO{ cfjZos k/]df k|lt u|fxs clwstd #)) cd]l/sL 8n/ a/fa/;Dd ;6xL lbg ;Sg] Joj:yf ul/g]5 . ef/t e|d0fdf hfg]x?nfO{ ef=?=! nfv;Dd gub} k|bfg ug]{ Joj:yf /x]sf]df lj/fdL afx]s cGo ljleGg k|of]hgsf] nflu ef/t hfFbf ef=?= %) xhf/eGbf a9Lsf] ;6xL ;'ljwf lng'kbf{ clgjfo{ ?kdf sf8{ jf a}+lsË pks/0fdfkm{t\ ;6xL k|bfg ug]{ Joj:yf ul/g]5 . ljb]zL d'b|f ;6xL ;DaGwdf cgf}krfl/s sf/f]af/nfO{ lgolGqt ug{] k|of]hgsf] nflu k|rf/–k|;f/ a9fpFb} b]zsf ko{6sLo tyf d'b|f ;6xL sf/f]af/ x'g] ljleGg :yfgdf ljb]zL d'b|f Ohfhtk|fKt ;+:yfaf6 dfq ;f6\g' kg]{ Joj:yfnfO{ k|efjsf/L agfOg]5 . g]kfnsf jfo';]jf k|bfos sDkgLx?df sfd ug]{ ljb]zL gful/ssf] >d :jLs[lt / ;Demf}tfsf] cjlw jxfn /x]sf] cj:yfdf k|rlnt sfg"g adf]lhd a9Ldf ! jif{sf] kfl/>lds k7fpg] u/L Ps}k6s :yfoL ;6xL ;'ljwf k|bfg ug{] Joj:yf ldnfOg] 5 . g]kfnL gful/s, kmd{ tyf ;+:yfx?n] cfˆgf] Joj;fo ug{ jf eO/x]sf] Joj;fo lj:tf/ ug{ o; a}+ssf] k"j{ :jLs[lt lnO{ ljb]zdf /x]sf cfˆgf gft]bf/, cGo JolQm, u}/–cfjf;Lo g]kfnL jf ;+3 ;+:yfaf6 a}+sn] tf]s]sf] zt{sf] clwgdf /xL cd]l/sL 8n/ @ nfv;Dd C0f lng] Joj:yf /x]sf]df ;f]nfO{ j[l4 u/L cd]l/sL 8n/ % nfv;Dd / ef/tsf] xsdf % s/f]8 ef/tLo ?k}ofF;Dd C0f lng ;Sg] Joj:yf ul/g]5 . ljBdfg Joj:yf jdf]lhd Ohfht k|fKt a}+sx?n] cfk"m;+Fu ePsf] ljb]zL d'b|f ljb]zl:yt a}+sdf nufgL ubf{ clwstd @ jif{;Dd nufgL ug{ ;Sg] Joj:yf /x]sf]df k"0f{ t/n ;/sf/L ;'/If0fkqdf a9Ldf % jif{;Ddsf nflu nufgL ug{ ;Sg] Joj:yf ul/g]5 . g]kfndf ;~rfng eO/x]sf ljleGg k"jf{wf/ ljsf; lgdf{0fsf cfof]hgfx?n] cfof]hgf lgdf{0fsf qmddf rfn' vr{nfO{ wfGg cNksfnLg ;'ljwf (Short Term Advances) cfjZos k/L ljb]zaf6 Nofpg'kg]{ ePdf To:tf] C0f ;xh ?kdf lng ;Sg] Joj:yf ul/g]5 . ljb]zL nufgLstf{x?nfO{ nfef+z lkmtf{ n}hfg] jt{dfg Joj:yfdf ;/nLs/0f ub}{ hfg] gLlt lnOg]5 . o; cGtu{t jflif{s ?= !) s/f]8;Ddsf] nfef+z ljt/0f ug]{ kmd{, sDkgL, ;+:yfx?n] tf]lsPsf] sfuhft k]z u/L jfl0fHo a}+sdfk{mt\ ;f]e}m ;6xL ;'ljwf kfpg ;Sg] Joj:yf ul/g]5 .

16

g]kfn /fi6« a}+s

xjfO{hxfh, b"/;+rf/sf kf6{k"hf{ tyf d]l8sn OlSjkd]G6sf kf6{k"hf{ cflwsfl/s Ph]G6dfkm{t\ tTsfn} ljb]zaf6 dufpg' k/]df cd]l/sL 8n/ !) xhf/;Ddsf ;fdfgx? laqm]tfn] pwf/f]df k7fOlbPdf To:tf ;fdfg lgodfg';f/ eG;f/ hfFr kf; eO{ cfPsf] () lbgleq sfuhftsf cfwf/df e'QmfgL k7fpg ;lsg] Joj:yf ul/g]5 . 155. x'08L sf/f]af/nfO{ lg?T;flxt ug{ ljleGg b]zx?af6 k|fKt x'g] ljk|]if0f /sd a}lsË k|0ffnLaf6 leq\ofpg cfjZos Joj:yf ldnfOg] 5 . ;fy}, x'08L nufotsf ljb]zL d'b|f ;DaGwL u}/–sfg"gL sf/f]af/df ;+nUg JolQm tyf ;+:yfnfO{ sfg"g sfof{Gjg ug]{ lgsfox?;Fu ;dGjo u/L sf/afxL ul/g]5 . 156. ljb]zL ljlgdo ;DaGwL ljBdfg cGo Joj:yfx?nfO{ oyfjt /flvPsf] 5 . cGTodf, 154.

157.

158.

rfn' cfly{s jif{sf] df}lb|s gLltsf] c4{–jflif{s ;dLIff ubf{sf jvt a}+lsË If]qsf] ;fwg kl/rfngdf s]xL bjfjsf] l:ylt /x]tf klg kl5Nnf] ;do o;df ;'wf/ xF'b} cfPsf] 5 . cfly{s ultljlw lj:tf/ k|lt /fli6«o / cGt/f{li6«o rf;f] a9]sf] cj:yfdf g]kfn ;/sf/sf] ah]6;Fu tfbfTDo sfod u/L th'{df ul/Psf] cfly{s jif{ @)&$÷&% sf] df}lb|s gLltsf] sfof{Gjogaf6 ;dli6ut cfly{s :yfloTj tyf nlIft cfly{s j[l4b/ xfl;n ug{ ;xof]u k'Ug] ck]Iff ul/Psf] 5 . k|:t't df}lb|s gLlt th'{dfsf] qmddf ;xof]u k'¥ofpg] g]kfn ;/sf/sf lgsfox?, a}+s tyf ljQLo ;+:yfx?, ljleGg Jofj;flos ;+3–;+:yfx?, ljåt\ ju{, ;~rf/ dfWod nufot ;a} ;/f]sf/jfnfx?nfO{ wGojfb 1fkg ub}{ of] df}lb|s gLltdf Joj:yf ul/Psf gLlt tyf sfo{qmdx?sf] sfof{Gjogdf ;bfem} ;a}sf] ;xof]u k|fKt x'g] ck]Iff ul/Psf] 5 .

df}lb|s gLlt @)&$÷&%

17

cg';"rL ! cfly{s jif{ @)&#÷&$ sf] df}lb|s gLltsf] nIo tyf k|ult ljj/0f qm=;+= 1. 2.

a'Fbf g+= nIo÷sfo{qmd %% cfly{s jif{ @)&#÷&$ sf] ah]6df pNn]v eP adf]lhd pkef]Qmf d'b|f:kmLlt b/nfO{ &=% k|ltztsf] ;Ldfleq /flvg] . %^ slDtdf * dlxgfsf] j:t' tyf ;]jfsf] cfoft wfGg kof{Kt x'g] ljb]zL ljlgdo ;l~rlt sfod ug]{ .

3.

%&

4.

%(

5.

^)

6.

^!

7.

^$

8.

^$

9.

^$

10.

^%

sfof{Gjog l:ylt cfly{s jif{ @)&#÷&$ sf] !! dlxgfdf cf};t pkef]Qmf d'b|f:kmLlt b/ $=^ k|ltzt sfod /x]sf] . @)&$ h]7 d;fGtdf ljb]zL ljlgdo ;l~rlt ?= !)&) ca{ @^ s/f]8 sfod /x]sf] . rfn' cfly{s jif{sf] !! dlxgf;Ddsf] cfoftnfO{ cfwf/ dfGbf pQm ;l~rlt !#=# dlxgfsf] j:t' cfoft / !!=% dlxgfsf] j:t' tyf ;]jf cfoft wfGg kof{Kt /x]sf] . g]kfn ;/sf/sf] ah]6 jQmJodf plNnlvt ^=% k|ltztsf] cfjZostf cg';f/ t/ntf Joj:yfkg ug]{ ul/Psf] . cfly{s j[l4 xfl;n ug{ ;xof]u k'Ug] u/L cfjZos t/ntfsf] Joj:yfkg ul/g] . lj:t[t d'b|fk|bfosf] j[l4b/nfO{ !& k|ltztdf ;Lldt ul/g] . jflif{s ljGb'ut cfwf/df @)&$ h]7 d;fGtdf lj:t[t d'b|fk|bfosf] j[l¢b/ !^=* k|ltzt /x]sf] . cfGtl/s shf{ lj:tf/ nIo @% k|ltzt sfod ul/Psf] . jflif{s ljGb'ut cfwf/df @)&$ h]7 d;fGtdf s'n cfGtl/s shf{sf] j[l¢b/ @)=( k|ltzt /x]sf] . lghL If]qtk{msf] shf{ @) k|ltztn] a9\g] . jflif{s ljGb'ut cfwf/df @)&$ h]7 d;fGtdf lghL If]qtk{msf] shf{sf] j[l¢b/ @!=* k|ltzt /x]sf] . b'O{ xKtf cjlwsf] ahf/df cfwfl/t k"j{ lgwf{l/t l/kf] /]6nfO{ b'O{ xKtf cjlwsf] l/kf] / lgIf]k ;+sng ;DaGwL sfo{ljlw ldlt @)&#÷$÷@# b]lv gLltut b/sf] ?kdf lnOg] . sfof{Gjogdf NofOPsf] . ;dLIff cjlwdf b'O{ xKtf cjlwsf] l/kf] af]nsaf]nsf] Aofhb/ clwstd $=*&%# k|ltzt / Go"gtd #=&@@# k|ltzt sfod /x]sf] . v'nf ahf/ sf/f]af/ ;~rfng ;ldltn] b'O{ sfo{ lbg cufl8sf] :jLs[t sfo{ljlw cg';f/ ;dLIff cjlwdf k6s÷k6s u/L ?= #* ca{sf] l/kf] efl/t cf};t cGt/–a}+s b/df @)) a]l;; KjfOG6 ykL l/kf] /]6 af]nsaf]n cfXjfg ul/Psf]df hDdf ?= % ca{ $) s/f]8sf] dfq af]n k/]sf] / ;f]xL lgwf{/0f ug]{ / ;f] b/df tf]lsPsf sfp06/kf6L{x?nfO{ 3f]lift cg'?k afF8kmfF8 ePsf] . /sddf af]nsaf]n ug{] / cfjZos k/] ;dfg'kflts 9+un] l/kf] af]nsaf]nsf] afF8kmfF8 ul/g] . v'nf ahf/ sf/f]af/ ;~rfng ;ldltn] l/kf] /]6 lgwf{/0f ubf{ :jLs[t sfo{ljlw cg';f/ efl/t cf};t cGt/–a}+s b/sf cfwf/df l/kf] /]6 lgwf{/0f cfjZos kg]{] efl/t cf};t cGt/–a}+s b/ u0fgf ug]{ . ug]{ ul/Psf] . ahf/df cfwfl/t k"j{ lgwf{l/t Aofhb/df b'O{xKt] lgIf]k ;+sng @)&$ c;f/ @@ ut];Dd !$ lbg] lgIf]k ;+sng af]nsaf]ndfk{mt\ k6s–k6s u/L af]nsaf]ndfk{mt\ t/ntf k|zf]rg ug]{ . s'n ?= $# ca{ &% s/f]8 t/ntf k|zf]rg ul/Psf] .

18

g]kfn /fi6« a}+s

qm=;+= 11.

12.

13.

a'Fbf g+= nIo÷sfo{qmd ^% v'nf ahf/ sf/f]af/ ;~rfng ;ldltn] b'O{ sfo{ lbg cufl8sf] efl/t cf};t cGt/–a}+s b/df !) cfwf/ ljGb' -a]l;; KjfOG6_ n] 36fO{ lgIf]k ;+sng b/ lgwf{/0f ug]{ tyf sfp06/kf6L{x?nfO{ /sddf af]nsaf]n ug{ cfXjfg ul/g] . af]nsaf]nsf] afF8kmfF8 cfjZos k/] ;dfg'kflts ljlwdfk{mt\ ul/g] . ^^ df}lb|s gLltsf p2]Zo / t/ntf cg'udg tyf k|If]k0f ;+/rgfn] lgwf{/0f u/]sf] t/ntf kl/df0fnfO{ cfwf/ agfO{ v'nf ahf/ sf/f]af/ ;ldltn] cfjZostf cg';f/ b'O{ xKtf cjlwsf] lgIf]k ;+sng af]nsaf]n cfXjfg ug]{ . ^& cGt/–a}+s Aofhb/ / b'O{ xKtf cjlwsf] l/kf] /]6 Aofhb/ sl/8f]/leq /xg] .

14.

^*

15.

^(

16.

&@

17.

&#

sfof{Gjog l:ylt cGt/a}+s Aofhb/sf] cfwf/df lgIf]k ;+sng af]nsaf]nsf] Aofhb/ lgwf{/0f ul/Psf] . @)&$ c;f/ @@ ;Dd k6s–k6s u/L !$ lbg] lgIf]k ;+sng af]nsaf]n u/L hDdf ?= $# ca{ &% s/f]8sf] t/ntf k|zf]rg ubf{ lgIf]k ;+sngsf] Aofhb/ clwstd @=!(*@ k|ltzt / Go"gtd )=@$*& sfod ePsf] . t/ntf cg'udg tyf k|If]k0f ;+/rgfaf6 lgwf{l/t t/ntf kl/df0fsf cfwf/df cfjZostf cg';f/ lgIf]k ;+sng ul/Psf] .

@)&$ c;f/ @@ ut] ul/Psf] b'O{ xKtf cjlwsf] lgIf]k ;+sng af]nsaf]nsf nflu lgwf{l/t )=%$)& k|ltzt Aofhb/nfO{ sl/8f]/sf] tNnf] ;Ldf dfGbf cGt/ a}+s Aofhb/ / b'O{ xKtf cjlwsf] l/kf] /]6 sl/8f]/ leq} /x]sf] . nlIft cGt/–a}+s Aofhb/ sl/8f]/sf] tNnf] jf dflyNnf] s'g Aofhb/ sl/8f]/ sfof{Gjogsf] k|f/lDes r/0fdf /x]sf] / o;nfO{ ;do ;fk]If ?kdf ;Ldfdf /xG5, ;f]sf] cg'ejsf] cfwf/df Aofhb/ sl/8f]/ kl/dfh{g ub}{ nlug] . k4ltdf qmdzM ;'wf/ ub}{ nlug] . v'nf ahf/ sf/f]af/ ljlgodfjnL, @)&! df Joj:yf ul/Psf v'nf ahf/ sf/f]af/ ;~rfng ;ldltsf] lg0f{o adf]lhd cfjZos pks/0fx?sf] lwtf]df cfwfl/t ;f]e}m laqmL, vl/b, l/kf] / l/e;{ l/kf] k|of]u ;fljss} Joj:yf adf]lhd eO/x]sf] . @)&$ c;f/ @@ ;Dd !@ k6sdf u/L af]nsaf]n h:tf v'nf ahf/ pks/0fx?sf] ;fljss} Joj:yf ?= @& ca{ &( s/f]8sf] ;f]e}m vl/b ul/Psf] . To;}u/L, l/kf]dfk{mt\ # k6sdf ?= @& adf]lhd cfjZostfg';f/ t/ntf Joj:yfkgsf nflu k|of]u ca{ *! s/f]8sf] t/ntf k|jfx / l/e;{ l/kf]dfk{mt\ @@ k6sdf u/L ?= ^$ ca{ @% ul/g] . s/f]8sf] t/ntf k|zf]rg ul/Psf] . clgjfo{ gub df}Hbft sfod ug]{ cjlwnfO{ ;fljs Ps @)&#÷)%÷@& df kl/kq hf/L ePsf] . xKtfaf6 b'O{ xKtf ul/Psf] . o:tf] df}Hbft b}lgs ?kdf &) k|ltzt sfod ug'{kg]{ Joj:yf ul/Psf] / 7Ls b'O{ xKtf cufl8sf] Ps xKtfsf] cf};t :jb]zL lgIf]ksf] cfwf/df df}Hbft cg'kft u0fgf ug]{ Joj:yf ldnfOg] . ljBdfg t/ntf cg'udg tyf k|If]k0f ;+/rgfnfO{ cfjZostf kl/dfh{g eO/x]sf] . cg';f/ kl/dfh{g ul/g] .

df}lb|s gLlt @)&$÷&%

19

cg';"rL @ cfly{s jif{ @)&#÷&$ sf] ljQLo If]q, n3'ljQ tyf ljb]zL ljlgdo ;DaGwL gLlt tyf sfo{qmdx?sf] k|ult ljj/0f qm=;+= 1.

2.

3.

4.

a'Fbf g+= nIo÷sfo{qmd &( jfl0fHo a}+sx?n] cfˆgf] s'n shf{sf] @) k|ltzt tf]lsPsf pTkfbgzLn If]qdf k|jfx ug'{kg]{ Joj:yfdWo] s[lif tyf pmhf{ If]qdf k|jfx ug'{kg]{ shf{sf] Go"gtd ;Ldf xfnsf] !@ k|ltztaf6 @)&$ c;f/ d;fGt;Dddf !% k|ltzt k'¥ofpg' kg]{ Joj:yf ul/Psf] . *) tf]lsPsf pTkfbgzLn If]qdf Go"gtd\ shf{ k|jfx ug'{kg]{ u/L xfn sfod /x]sf] Joj:yf cg'?k shf{ k|jfx gu/]df @)&$ c;f/ d;fGtb]lv To:tf] gk'u /sddf a}+s b/df xhf{gf nufOg] . *! ko{6sLo ;Defjgf /x]sf t/ t'ngfTds ?kdf ljsf; x'g g;s]sf ko{6sLo uGtJo kflye/f, dfOkf]v/L, xn];L, nfª6fª, :ju{åf/L, dflyNnf] d':tfª, u9LdfO{, hgsk'/wfd, /f/f tyf vKt8 If]qdf ;'ljwf ;DkGg :t/Lo xf]6n :yfkgf ug{ ;fwf/0f k'g/shf{ pknAw u/fpg] Joj:yf ul/g] . *# cfly{s jif{ @)&#÷&$ sf] ah]6df pNn]v eP adf]lhd o'jf tyf ;fgf Joj;foLx?nfO{ tf]lsPsf Jofj;flos s[lifdf k|jfx x'g] shf{df % k|ltztsf b/n] Aofh cg'bfg pknAw u/fpg] tyf ;f] If]qdf a}+s tyf ljQLo ;+:yfaf6 k|jfx ul/g] shf{nfO{ ;/n agfpg æo'jfx?nfO{ Jofj;flos s[lif shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&!Æ df cfjZos ;+zf]wg ug]{ Joj:yf ldnfOg] .

5.

*$

6.

*%

sfof{Gjog l:ylt @)&#÷!)÷@% df kl/kq hf/L ePsf]] . @)&$ h]7 d;fGt;Dddf jfl0fHo a}+sx?n] s[lif, pmhf{, ko{6g, 3/]n' tyf ;fgf pBf]u nufotsf pTkfbgzLn If]qdf s'n shf{sf] !&=% k|ltzt shf{ k|jfx u/]sf .

@)&#÷)%÷)* df kl/kq hf/L ePsf] .

g]kfn ;/sf/af6 ldlt @)&#÷!@÷)@ df æo'jfx?nfO{ Jofj;flos s[lif shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&!Æ vf/]h u/L æJofj;flos s[lif tyf kz'k+IfL shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&#Æ kfl/t ePsf] . o; ;DaGwdf @)&#÷!@÷!* df kl/kq hf/L ul/Psf] .

xfn;Dd a}+s tyf ljQLo ;+:yfx?sf] nlIft ju{df gk/]sf / cfly{s ?kdf :ynut lg/LIf0fsf] qmddf lgoldt cg'udg eO/x]sf] . ljkGg ju{eGbf dfly /x]sfx? (Missing Middle) nfO{ shf{ k|fKt ug{ ;xh xf];\ eGg] p2]Zon] a}+s tyf ljQLo ;+:yfx?sf ;fgf tyf demf}nf Joj;fo 8]:s (SME Desk) nfO{ yk k|efjsf/L agfpg cg'udg ug]{ Joj:yf ldnfOg] . cfly{s jif{ @)&#÷&$ sf] ah]6df pNn]v eP cg';f/ pBdzLn o'jfx?nfO{ Rofn]Gh km08 :yfkgf x'g g;s]sf] . nufgLsf] aLpk'FhL (Seed Capital) pknAw u/fpg] p2]Zon] :yfkgf x'g] Rofn]Gh km08sf] ;'ljwf k|fKt ug]{ o'jfx?nfO{ cfjZos x'g] yk ljQLo ;fwg pknAw u/fpg a}+s tyf ljQLo ;+:yfx?nfO{ k|f]T;flxt ul/g] .

20

g]kfn /fi6« a}+s

qm=;+= 7.

8.

9.

10.

a'Fbf g+= nIo÷sfo{qmd *% Rofn]Gh km08sf] ;'ljwf k|fKt ug]{ o'jfx?nfO{ a}+s tyf ljQLo ;+:yfx?n] yk shf{ k|jfx u/]df To:tf] shf{ pTkfbgzLn shf{ tyf ljkGg ju{ shf{df u0fgf ug]{ Joj:yf ldnfOg] . *^ jfl0fHo a}+sx?n] ljkGg ju{df nufgL ug'{kg]{ % k|ltztsf] shf{ cg'kftnfO{ oyfjt\ /fvL o; cGtu{t Go"gtd @ k|ltzt shf{ k|ToIf ?kdf nufgL ug'{kg]{ Joj:yf ul/Psf] . *& Jofj;flos s[lif kl/of]hgfsf] lwtf]df a}+s tyf ljQLo ;+:yfx?af6 k|jfx ul/g] ?= !) nfv;Ddsf] kl/of]hgf shf{nfO{ ljkGg ju{ shf{df u0fgf ug]{ Joj:yf ldnfOg] . ** df}lb|s gLltdf plNnlvt Joj:yfx?sf] k|ultsf ;DaGwdf q}dfl;s ;dLIff ul/g] .

11.

()

12.

(!

13.

(@

14.

(#

15.

(#

16.

($

17.

(%

sfof{Gjog l:ylt

@)&#÷)%÷!# df kl/kq hf/L ul/Psf] . @)&#÷)%÷!# df kl/kq hf/L ul/Psf] .

Dff}lb|s gLltsf] k|yd q}dfl;s, c4{-jflif{s / t];|f] q}dfl;s ;dLIff u/L ;fj{hlgs ul/Psf] . jfl0fHo a}+sx?n] ljj]szLn lgodg cGtu{t @)&# ;fpgb]lv af;]n–# df o; cg';f/sf] Joj:yf sfof{Gjogdf NofOPsf] . cfwfl/t Go"gtd sdg OlSjl6 l6o/ ! k"FhL cg'kft $=% k|ltzt sfof{Gjogdf Nofpg' kg]{ Joj:yf ul/Psf] . a}+sx?sf] s'n hf]lvd efl/t ;DklQsf] @=% k|ltzt ljGb'n] x'g] k'FhL Soflk6n o; cg';f/sf] Joj:yf sfof{Gjogdf NofOPsf] . sGh/e];g akm/ sfod ug'{kg]{ Joj:yf ul/g] . tf]lsP adf]lhd sfod ug{ g;Sg] a}+sx?n] gfkmfsf] /sd dWo]af6 k'FhLsf nflu ;+lrt u/]/ dfq ljt/0f ug{ ;Sg] Joj:yf sfof{Gjog ul/g] . jfl0fHo a}+sx?sf] s'n hf]lvd efl/t ;DklQsf] clwstd @=% k|ltzt o; ;DaGwL Joj:yf cfjZostfg';f/ nfu" ul/g] . ljGb';Ddsf] cltl/Qm sfpG6/ l;lSnsn akm/ @)&$ c;f/ leq sfod ug'{kg]{ Joj:yf ul/Psf] . /fli6«o :t/sf ljsf; a}+sx?df xfn /x]sf] ;dfgfGt/ k'FhL u0fgf ljlw x6fO{ @)&#÷)$÷!& df kl/kq hf/L ul/Psf] . af;]n–@ k"0f{ ?kdf nfu" ug]{ Joj:yf ldnfOg] . /fli6«o :t/sf ljQ sDkgLx?df ;d]t ;dfgfGt/ ?kdf af;]n–@ adf]lhd @)&#÷)%÷)* df kl/kq hf/L ul/Psf] . kF"hL u0fgf ug]{ Joj:yf ldnfOg] . jfl0fHo a}+sx?sf nflu af;]n–# df cfwfl/t t/ntf cg'udg k4lt nfu" o; ;DaGwL Joj:yf sfof{Gjog ug{ cfjZos k|lqmof cufl8 a9]sf] . ug]{ / t/ntfsf cfwf/df ;d]t zL3| ;'wf/fTds sf/afxL nfu" ul/g] . shf{ hf]lvdaf6 a}+s tyf ljQLo ;+:yfx?df kg{ ;Sg] gf]S;fgLsf nflu ;'Id lgu/fgL ug]{ sfo{ lg/Gt/ ?kdf eO/x]sf] . ;dod} tof/ /xg ;'Id lgu/fgL h:tf shf{ gf]S;fgL Joj:yfnfO{ cem dha't / hf]lvddf cfwfl/t agfpFb} nlug] .

df}lb|s gLlt @)&$÷&% qm=;+= 18.

19.

20. 21.

22.

23. 24. 25.

26. 27.

21

a'Fbf g+= nIo÷sfo{qmd sfof{Gjog l:ylt (& jfl0fHo a}+sx?n] q}dfl;s ?kdf $ k|ltzt lne/]h cg'kft sfod ug'{kg]{ o; cg';f/sf] Joj:yf sfof{Gjogdf /x]sf] . Joj:yf ul/Psf] . @)&% ;fpgb]lv o; cg'kftdf af;]n sld6Lsf] dfu{bz{gsf cfwf/df k'g/fjnf]sg ul/g] . (* jfl0fHo a}+sx?n] s'n lgIf]kdf ;+:yfut lgIf]ksf] c+z ;fljssf] ^) @)&#÷)$÷!& df kl/kq hf/L ul/Psf] . @)&$ h]7 d;fGtdf jfl0fHo k|ltztaf6 36fO{ %) k|ltztsf] ;Ldfleq /fVg'kg]{] Joj:yf ul/Psf] . a}+sx?sf] ;+:yfut lgIf]ksf] c+z $^=(* k|ltzt /x]sf] . @)&# c;f/df o:tf] lgIf]ksf] c+z %!=# k|ltzt /x]sf] . (* a}+s tyf ljQLo ;+:yfx? -3 ju{sf afx]s_ n] cfˆgf] s'n lgIf]k bfloTjsf] @)&#÷)$÷!& df kl/kq hf/L ul/Psf] . a9Ldf Ps rf}yfO{;Dd ;fk6L lng ;Sg] Joj:yf ul/Psf] . !)$ dflh{g k|s[ltsf] shf{sf] ;'/If0f jfkt ;]o/sf] d"NofÍg ubf{ kl5Nnf] !*) @)&#÷)%÷)* df kl/kq hf/L ul/Psf] . lbgsf] clGtd d"Nosf] cf};t d"No jf ;]o/sf] k|rlnt ahf/ d"NodWo] h'g sd x'G5 ;f]sf] a9Ldf %) k|ltzt /sd;Dd dfq shf{ k|jfx ug'{kg]{ Joj:yf ul/Psf] . !)& ;]o/sf] lwtf]df shf{ k|jfx ug]{ k|of]hgsf] nflu ;+:yfks ;]o/sf] d"NofÍg @)&#÷)%÷)* df kl/kq hf/L eO{ lgoldt cg'udg eO/x]sf] . ubf{ ;fwf/0f ;]o/sf] kl5Nnf] !*) lbgsf] cf};t d"Nosf] a9Ldf %) k|ltzt jf ;+:yfks ;]o/sf] clGtd sf/f]af/sf] d"NodWo] h'g sd x'G5, ;f]sf] cfwf/df sfod ug'{kg]{ / o;/L sfod ul/Psf] d"Nosf] a9Ldf %) k|ltzt /sd;Dd dfq shf{ lbg ;lsg] Joj:yf ul/Psf] . !)* l/on :6]6 shf{ / To;sf] ;'/If0faLrsf] cg'kft -Pn6LeL cg'kft_ xfnsf] @)&#÷)%÷)* df kl/kq hf/L ul/Psf] . ^) k|ltztaf6 a9Ldf %) k|ltzt sfod ug'{kg]{ Joj:yf ul/Psf] . !)* cfjf;Lo l/on :6]6 shf{sf] -Pn6LeL cg'kft_ ^) k|ltzt;Dd /xg] Joj:yf @)&#÷)%÷)* df kl/kq hf/L ul/Psf] . ul/Psf] . !)( ?= %) s/f]8 jf ;f]eGbf a9Lsf] ax'–a}lsË shf{ pkof]u ug]{ C0fLx?sf] @)&#÷)%÷)* df kl/kq hf/L ul/Psf] . shf{nfO{ ;xljQLos/0f shf{df kl/0ft ug'{kg]{ ;Ldf j[l4 u/L ?= ! ca{ sfod ul/Psf] . !!$ ljQLo If]q ljsf; /0fgLlt :jLs[t ePkZrft\ pQm /0fgLltdf plNnlvt ljQLo If]q ljsf; /0fgLltdf pNn]lvt sfo{tflnsf adf]lhd o; sfo{qmdx? r/0fj¢ ?kdf sfof{Gjog ub}{ nlug] . a}+s;Fu ;DalGwt sfo{x? r/0fj4 ?kdf sfof{Gjog ul/g] . !!% a}+s tyf ljQLo ;+:yf nufotsf ;"rs ;+:yfx?n] ;DklQ z'l4s/0f Pjd\ goAML Software Install eO{ k|of]udf Nofpg ;a} æsÆ ju{sf lgjf/0f ;DaGwL tof/ ug'{kg]{ ljj/0f tyf k|ltj]bg cfjZos ;ˆ6j]o/ a}+sx?nfO{ Schema pknAw u/fO{ pQm Software k|of]u ug]{ ljlwsf] lgdf{0f u/L ljB'tLo dfWodaf6 k7fpg'kg]{ Joj:yf ul/g] . af/]df cfjZos hfgsf/L u/fOPsf] / pQm Software k/LIf0f k|of]usf] qmddf /x]sf] .

22

g]kfn /fi6« a}+s

qm=;+= 28.

29.

30.

31.

a'Fbf g+= nIo÷sfo{qmd !!^ ;DklQ z'4Ls/0f lgjf/0f tyf cft+ssf/L lqmofsnfkdf ljQLo nufgL lgoGq0f ;DaGwL lgodg, lg/LIf0f tyf ;'kl/j]If0fsf sfo{x?nfO{ yk k|efjsf/L ?kdf cufl8 a9fpg /fli6«o hf]lvd d"NofÍg k|ltj]bgnfO{ ;d]t cfwf/ dfgL hf]lvddf cfwfl/t ;'kl/j]If0f k|0ffnL qmlds ?kdf nfu" ul/g] . !!* a}+s tyf ljQLo ;+:yfx?n] dxfgu/kflnsf tyf pk–dxfgu/kflnsf If]qleq / gu/kflnsfsf s]Gb| afx]ssf :yfgx?df zfvf vf]Ng Pjd\ @)&@ a}zfvsf] e"sDkaf6 clt k|efljt sf7df8f}+ pkTosf afx]ssf lhNnfx?df /x]sf Ohfhtkq k|fKt ;+:yfsf zfvf :jLs[t :yfgdf /xg c;'ljwf x'g uPdf ;f]xL lhNnfsf] cGo pko'Qm :yfgdf To:tf] zfvf :yfgfGt/0f ug{ o; a}+ssf] k"j{ :jLs[lt lng' gkg]{ Joj:yf ul/Psf] . !!( b"u{d tyf u|fdL0f e]udf /x]sf ;j{;fwf/0fsf] ljQLo ;]jfdf kxF'r k'uf];\ eGg] x]t'n] O{–DoflkËsf cfwf/df to ul/Psf ljQLo kx'Fr sd ePsf lhNnfx?df a}+s tyf ljQLo ;+:yfx?n] clgjfo{ ?kdf zfvf vf]Ng'kg{] Joj:yf ldnfOg] . !@) åGåsfndf lj:yflkt ePsf a}+sx?sf zfvfsf] k'g:yf{kgfnfO{ k|efjsf/L agfOg] tyf lghL If]qsf a}+sx?nfO{ ;d]t To:tf :yfgdf zfvf vf]Ng k|f]T;flxt ul/g] .

32.

!@!

33.

!@@

34.

!@#

35.

!@#

sfof{Gjog l:ylt hf]lvddf cfwfl/t ;'kl/j]If0f k|0ffnL qmlds ?kdf nfu" ug]{ sfo{ eO/x]sf] . @)&#÷)^÷!! kl/kq hf/L ul/Psf] .

O{–DoflkË ;DaGwL sfo{ clGtd r/0fdf /x]sf] .

@)&#÷)%÷!# df kl/kq hf/L ul/Psf] . g]kfn a}+s lnld6]8, /fli6«o jfl0fHo a}+s lnld6]8 / s[lif ljsf; a}+s lnld6]8sf åGåsfndf lj:yflkt #!* zfvfx?dWo] @)&# r}t d;fGt;Dddf !%& zfvf k'g:yf{kgf ePsf . k"jf{wf/sf If]qdf nufgL ug{ lghL If]q ;d]tsf] ;xeflutfdf k"jf{wf/ ljsf; k"jf{wf/ ljsf; a}+s :yfkgf ug{ gLltut k|lqmof cufl8 a9fOg] . a}+s :yfkgf ug{] sfo{ cufl8 a9fOg] . ;du| a}+lsË k|0ffnLsf] ;+:yfut ;'zf;g Pjd\ hf]lvd Joj:yfkgsf] u'0f:t/ @)&#÷(÷@^ df kl/kq hf/L ul/Psf] . ;'wf/ ug{sf nflu kf/blz{tf, v'nf;f, :jfy{sf] åGå, cg'kfngf nufotsf ljifodf cGt/f{li6«o c;n cEof; ;d]6L a}+s tyf ljQLo ;+:yfsf ;~rfnsx?nfO{ cled'vLs/0f ug{ æ;~rfns lzIff sfo{qmdÆ ;~rfng ul/g] . jfl0fHo a}+sx?df g]kfn kmfOgflG;on l/kf]l6{Ë :6\of088{ (NFRS) nfu" ug{] o; ;DaGwdf Uniform Chart of Accounts sf] d:of}bfnfO{ clGtd k|of]hgsf nflu dfu{bz{g hf/L ul/Psf] . pQm dfu{bz{g adf]lhd jfl0fHo ?k lbO{ NFRS nfu" ug]{ ;DaGwL k|lqmof cufl8 a9fpg] qmddf /x]sf] . a}+sx?n] tof/ ug'{kg]{ ljQLo ljj/0fx?sf] 9fFrf ;DaGwL d:of}bf ;d]t tof/ eO{ NFRS sfof{Gjog ug]{ qmddf ljBdfg lgb]{zgdf ug'{kg]{ ;+zf]wgx?sf] klxrfg u/L gofF dfu{bz{g hf/L ul/g] . NFRS nfO{ cGo a}+s tyf ljQLo ;+:yfx?df ;d]t nfu" ug]{ Joj:yf klxnf] r/0fdf jfl0fHo a}+sdf nfu" ePkZrft\ cGo a}+s tyf ljQLo ldnfOg] . ;+:yfx?df qmlds ?kdf nfu" ul/g] .

df}lb|s gLlt @)&$÷&% qm=;+= 36.

37.

a'Fbf g+= nIo÷sfo{qmd sfof{Gjog l:ylt !@$ ;fdflhs ;'/Iff eQf a}+s vftfdfkm{t\ pknAw u/fpg tyf ;a} g]kfnLsf] o; ;DaGwdf cfjZos gLltut Joj:yf ug{ g]kfn ;/sf/, ;+3Lo a}+s vftf cleofg ;~rfng ug]{ ;DaGwdf cfjZos Joj:yf ldnfOg] . dfldnf tyf :yfgLo ljsf; dGqfnosf] cu'jfO{df ;dGjo ug]{ sfo{ eO/x]sf] . !@% a}+s tyf ljQLo ;+:yfx?n] ;+:yfut pQ/bfloTj ;DaGwL sfo{df yk @)&#÷(÷@^ df hgzlQm bIftf clej[l4 ug]{ ;DaGwdf / lqmofzLn x'g cfˆgf] d'gfkmfsf] sDtLdf ! k|ltzt /sd 5'§\ofpg' kg]{ / @)&#÷!)÷!@ df ;+:yfut pQ/bfloTj ;DaGwdf kl/kq hf/L cfˆgf] hgzlQmsf] bIftf clej[l4sf nflu s'n sd{rf/L vr{sf] Go"gtd # ul/Psf] . k|ltzt /sd tflnd tyf j[lQ ljsf;df vr{ ug'{kg]{ Joj:yf ul/g] .

38.

!@^

39.

!@&

40.

!@&

41.

!@*

42.

!@(

43.

44.

23

!#) !#!

Gfub sf/f]af/af6 x'g] hf]lvd Go"gLs/0f ug{ ?= %) nfveGbf a9Lsf] sf/f]af/ @)&#÷)%÷)* df kl/kq hf/L eO{ lgoldt cg'udg eO/x]sf] . clgjfo{ ?kdf r]sdfkm{t\ ug'{kg]{ Joj:yf /x]sf]df pQm ;LdfnfO{ 36fO{ ?= #) nfv sfod ul/Psf] . æ/fi6«C0f dfu{bz{g, @)^)Æ df cfjZos kl/dfh{g ul/g] . dfu{bz{g kl/dfh{gsf] sfo{ clGtd r/0fdf /x]sf] . ;/sf/L C0fkqx?sf] k|df0fkqnfO{ cef}ltsLs/0f u/L e'QmfgL Joj:yfnfO{ ;/nLs[t ug{sf nflu gofF ;ˆ6j]o/ k|of]udf NofOg] . g]kfnsf] ljBdfg e'QmfgL k|0ffnLnfO{ cfw'lgsLs/0f / Jojl:yt ug{ ;fem]bf/ ;+:yfx?sf] ;dGjodf l/on 6fOd u|; ;]6nd]G6 l;:6d, ;]G6«n ;]So'l/l6h l8kf]lh6/L tyf g]zgn k]d]G6 :jLr÷u]6j] h:tf ljifox?df cWoog ul/g] .

o; ;DaGwdf sfo{bn u7g eO{ ;f]dfk{mt\ Business Requirement tof/ ug]{ sfo{ clGtd r/0fdf /x]sf] . RTGS, CSD, National Payment Switch/Gateway sf] cWoog u/L ;f] ;DaGwL 5'§f5'§} k|ltj]bg tof/ ug]{ qmddf RTGS :yfkgf ;DaGwL k|ltj]bg tof/ eO;s]sf] . ;fy}, CSD, National Payment Switch/Gateway :yfkgf ;DaGwL k|ltj]bg tof/ kfg]{ sfo{ eO/x]sf] . n3'ljQ ;+:yfx?dfk{mt\ x'g] ax'–a}lsË sf/f]af/nfO{ Jojl:yt ug{ pQm n3'ljQ ;+:yfx?nfO{ ;"rgf s]Gb|df cfj4 u/fOPsf] . ;+:yfx?nfO{ shf{ ;"rgf s]Gb|df cfj4 x'g'kg]{ Joj:yf ldnfO{ shf{ ;"rgf k|0ffnLnfO{ k|efjsf/L t'NofOg] . n3'ljQ ;+:yfx?n] shf{ nufgL ubf{ u|fxs;Fu lng] Aofhb/ ;DalGwt @)&#÷(÷@^ df kl/kq hf/L eO{ lgoldt cg'udg eO/x]sf] . ;+:yfsf] sf]ifsf] nfut (Cost of fund) df a9Ldf & k|ltzt :k|]8 sfod u/L Aofhb/ lgwf{/0f ug]{ Joj:Yff ldnfOg] . ;+3Lo ;+/rgf tyf O{–DoflkËsf] cWoog k|ltj]bg ;d]tnfO{ b[li6ut u/L @)&#÷)^÷!! df ;"rgf hf/L ul/Psf] . n3'ljQ ;+:yfx?sf] ljQLo kx'Frsf] cj:yf, :t/ j[l4, dh{/÷k|flKt tyf ;+rfng ;DaGwdf cWoog u/L cfjZos gLltut Joj:yf ul/g] / o:tf] Joj:yf geP;Ddsf nflu n3'ljQ ;+:yf :yfkgf Pjd\ ljQLo sf/f]af/ ug{ Ohfhtkqsf] nflu cfj]bg lng] sfo{ :yug ul/Psf] .

24

g]kfn /fi6« a}+s

qm=;+= 45.

46. 47.

48. 49.

50.

a'Fbf g+= nIo÷sfo{qmd !#! ljQLo ;]jfsf] kx'Fr sd /x]sf dgfª, x'Dnf, h'Dnf, 8f]Nkf, sflnsf]6, d'u', hfh/sf]6, aemfª, afh'/f / bfr'{nf lhNnfdf k|wfg sfof{no :yfkgf u/L pQm !) lhNnf sfo{If]q /xg] n3'ljQ ;+:yf :yfkgfsf] nflu ljBdfg Ohfht gLltnfO{ oyfjt /flvPsf] . !#@ /fli6«o :t/sf] yf]s shf{ k|bfg ug]{ n3'ljQ ;+:yfx?n] @)&% c;f/ d;fGt;Dd Go"gtd r'Qmf k"FhL ?= ^) s/f]8 sfod ug'{kg]{ Joj:yf ul/Psf] . !## n3'ljQ ;+:yfx?af6 k|jfx x'g] shf{ ;Ldf lgDg cg';f/ sfod ul/Psf] M -s_ ljkGg tyf Go"g cfo ePsf JolQmnfO{ ;fd'lxs hdfgLdf n3'pBd jf Joj;fo ;~rfng ug{ k|lt ;d"x ;b:o ?= ! nfvaf6 ?= # nfv / ljut b'O{ jif{b]lv shf{ pkof]u u/L c;n ju{df k/]sf ;d"x ;b:osf] xsdf ?= # nfvaf6 ?= % nfv . -v_ gjLs/0fLo pmhf{ k|ljlw cGtu{t ;f]nf/ l;:6d /÷jf afof]Uof; k|of]hgsf] nflu k|lt kl/jf/ ?= ^) xhf/af6 ?= @ nfv . -u_ ljkGg tyf Go"g cfo ePsf JolQmnfO{ lwtf] lnO{ n3'pBd jf Joj;fo ;~rfng ug{ k|lt ;d"x ;b:o ?= # nfvaf6 ?= % nfv / ljut b'O{ jif{b]lv shf{ pkof]u u/L c;n ju{df k/]sf ;d"x ;b:osf] xsdf ?= % nfvaf6 ?= & nfv . -3_ a}+s tyf ljQLo ;+:yf gePsf uf=lj=;=x?df n3'ljQ ;+:yfx?af6 :jLsf/of]Uo lwtf] lnO{ ;d"xdf cfa4 ePsf tyf gePsf JolQmx?nfO{ n3'pBd ;~rfng ug{ ?= & nfvaf6 ?= !) nfv . -ª_ ;d"xdf cfj4 gePsf ljkGg tyf Go"g cfo ePsf JolQmnfO{ lwtf] lnO{ ?= ^) xhf/af6 ?= # nfv . !#$ lgwf{l/t k'FhLsf]if sfod gug]{ n3'ljQ ;+:yfx?nfO{ zL3| ;'wf/fTds sf/afxL ug]{ ;DaGwdf 5'§} gLltut Joj:yf ul/g] . !#% hg;fwf/0fnfO{ ljQLo ;]jfsf] pkof]u ug{sf nflu k|f]T;fxg ug{, ljQLo ;]jfsf u|fxsx?sf] lxt ;+/If0f ug{ tyf ljQLo ;dfj]zLs/0f a9fpg g]kfn ;/sf/af6 /fli6«o ljQLo ;fIf/tf gLlt :jLs[t ePkZrft\ ;f] cg';f/sf] sfo{ cufl8 a9fOg] . !#^ nlIf0f sf]l/of, Oh/fon, ci6«]lnof nufotsf b]zaf6 cfk|jfx x'g'kg]{ ljk|]if0f /sdsf] clwstd\ c+z a}lsË k|0ffnLaf6 leq\ofpg] ;DaGwdf cfjZos gLltut Joj:yf ul/g] .

sfof{Gjog l:ylt @)&#÷)^÷!! df ;"rgf hf/L ul/Psf] .

@)&#÷)%÷)* df kl/kq hf/L ul/Psf] . @)&$ h]7 d;fGtdf pQm ;+:yfx?sf] s'n r'Qmf k"FhL ?= ! ca{ %) s/f]8 /x]sf] . @)&#÷)%÷)* df kl/kq hf/L ul/Psf] / o; cg'?k cg'udg eO/x]sf] .

o; ;DaGwL zL3| ;'wf/fTds sf/afxL ljlgodfjnL nfu" eO;s]sf] . ljQLo ;fIf/tf gLltsf] d:of}bf :jLs[ltsf] nflu g]kfn ;/sf/, cy{ dGqfnodf k]z ul/Psf] . klxnf] r/0fdf blIf0f sf]l/ofsf] nflu g]kfn ;/sf/ cy{ dGqfnoaf6 cfjZos gLltut Joj:yf ug{ @)&# df3df sld6L u7g eO{ sfo{ cl3 a9]sf] .

df}lb|s gLlt @)&$÷&% qm=;+= 51.

52.

53. 54.

55.

56.

57.

a'Fbf g+= nIo÷sfo{qmd !#& ef/t afx]s t];|f] d'n'sx?af6 8«fˆ6–6L=6L=sf] dfWodaf6 j:t' cfoft ubf{ Ps k6sdf a9Ldf cd]l/sL 8n/ $) xhf/ a/fa/;Ddsf] kl/jTo{ ljb]zL d'b|f e'QmfgL lbg kfOg] Joj:yf /x]sf]df ;f] ;Ldfdf j[l4 u/L cd]l/sL 8n/ %) xhf/ sfod ul/g] . !#* ef/taf6 kl/jTo{ ljb]zL d'b|f e'StfgL x'g] u/L ;ˆ6j]o/ vl/b ug{'k/]df xfn Psk6sdf a9Ldf cd]l/sL 8n/ !) xhf/ ;Ldf /x]sf]df o;nfO{ j[l4 u/L cd]l/sL 8n/ !% xhf/;Ddsf] ;ˆ6j]o/ Pn=;L=dfkm{t\ cfoft ug{ kfpg] Joj:yf ul/g] . !#( o; a}+sdf k|ToIf j}b]lzs nufgLsf] n]vfÍg clgjfo{ ?kdf cBfjlws ug'{kg]{ Joj:yf ul/g] . !$) Ohfhtkq k|fKt ;+:yfx?nfO{ sf/f]af/sf] ljj/0f k]z ug{ a}+ssf] sfof{nodf cfO{ ljj/0f a'emfpg' kg]{ Joj:yfn] ;]jfu|fxLnfO{ k/]sf] sl7gfO{nfO{ ;dfwfg tyf Jojl:yt ug]{ p2]Zon] Ohfhtkq k|fKt JolQm÷;+:yfaf6 cgnfOg tYofÍ lng] Joj:yf ul/g] . !$! ljk|]if0f Joj;fodf ;+nUg ;+:yfx?n] qmdzM lgDg adf]lhd Go"gtd r'Qmf k'FhL sfod ug'{kg]{ Joj:yf ul/Psf] . -s_ /]ld6\ofG; sf8{ hf/L ug]{ sDkgLsf] xsdf ?= @% s/f]8 . -v_ lk|lG;kn sDkgL eO{ sf/f]af/ ug]{ ljk|]ifs kmd{, sDkgL jf ;+:yfn] ?= % s/f]8af6 ?= !) s/f]8 . -u_ ljb]zl:yt lk|lG;kn sDkgLsf] Ph]G6 eO{ ljk|]if0fsf] sf/f]af/ ug]{ kmd{, sDkgL jf ;+:yfn] ?= ! s/f]8af6 ?= @ s/f]8 . !$@ dlgr]~h/ Joj;fodf ;+nUg ;+:yfx?n] qmdzM lgDg adf]lhd Go"gtd r'Qmf k'FhL sfod ug'{kg]{ Joj:yf ul/Psf] . -s_ ef/tLo ?k}ofF vl/b–laqmL sf/f]af/sf nflu ?= % nfvnfO{ oyfjt . -v_ kl/jTo{ ljb]zL d'b|fsf] vl/b sf/f]af/sf nflu ?= !) nfvaf6 ?= !% nfv . -u_ pk/f]Qm b'a} sf/f]af/ ug]{ ;+:yfsf nflu ?= !% nfvaf6 ?= @) nfv . !$# kl/jTo{ ljb]zL d'b|fdf vftf x'g] g]kfnLn] cfˆgf] vftfaf6 j:t' tyf ;]jf vl/b ug]{ k|of]hgsf nflu jflif{s cd]l/sL 8n/ !% xhf/;Dd e'QmfgL lbg ;Sg] Joj:yf ul/g] .

25

sfof{Gjog l:ylt @)&#÷)$÷@* df kl/kq hf/L ul/Psf] .

@)&#÷)$÷@# df kl/kq hf/L ul/Psf] .

k|ToIf j}b]lzs nufgLsf] n]vfÍg ug]{ ;DaGwdf @)&#÷!@÷#! Dff ;fj{hlgs ;"rgf hf/L ul/Psf] . @)&$÷)@÷)! df ;fj{hlgs ;"rgf hf/L ul/Psf] .

@)&#÷)%÷)% df kl/kq hf/L ul/Psf] .

@)&#÷)%÷)% df kl/kq hf/L ul/Psf] .

@)&#÷)$÷@# df kl/kq hf/L ul/Psf] .

26

g]kfn /fi6« a}+s

qm=;+= 58.

59.

a'Fbf g+= nIo÷sfo{qmd sfof{Gjog l:ylt !$$ sf8{sf] k|rng a9\b} uPsf] / ljb]zL ko{6sx?n] klg To:tf sf8{ NofO{ o; ;DaGwL cWoog sfo{ ;dfKt eO{ k|ltj]bg tof/ ug]{ sfo{ ;f]af6 g]kfnL ?k}ofFdf ;6xL ln+bf dlgr]~h/x?n] klg kf]OG6 ckm ;]n eO/x]sf] . (PoS) dfkm{t\ sf8{af6 ;6xL lbg ;Sg] Joj:yfsf ;DaGwdf cWoog ul/g] . !$% kl/jTo{ ljb]zL d'b|fsf] dfunfO{ b[li6ut u/L vl/bb/ dfq pNn]v x'g] ljb]zL @)&#÷)$÷@$ df kl/kq hf/L ul/Psf] . d'b|fx?sf] vl/bb/ / laqmLb/ b'a} tf]sL laqmL ug]{ Joj:yf ldnfOg] .

60.

!$^

61.

!$&

>d :jLs[lt lnO{ sfo{ ul//x]sf ljb]zL gful/sx?n] kl/jTo{ ljb]zL d'b|fdf @)&#÷)%÷@# df kl/kq hf/L ul/Psf] . t];|f] d'n'sdf kfl/>lds k7fpg' kbf{ tf]lsP adf]lhdsf] sfuhft lnO{ tf]lsP adf]lhdsf] /sd a}+s tyf ljQLo ;+:yfx?af6 ;f]em} e'QmfgL ug]{ Joj:yf ldnfOg] . j}b]lzs /f]huf/ artkqsf] af/]df hgr]tgf hufO{ ;f] artkqsf] laqmL o; ;DaGwL k|j4{gfTds sfo{ ;DkGg ePsf] . k|j4{g ug{ a9L ;+Vofdf g]kfnLx? j}b]lzs /f]huf/df /x]sf k|d'v d'n'sx?df g]kfn ;/sf/sf ;DalGwt lgsfo, laqmL Ph]06sf ljb]zl:yt sfof{nox? tyf /]ld6\ofG; sDkgLx? nufotsf] ;dGjodf r]tgfd"ns k|j4{gfTds sfo{qmd ;~rfng ul/g] .

df}lb|s gLlt @)&$÷&%

27

cg';"rL # df}lb|s ;j]{If0fsf] k|If]k0f -?= s/f]8df_ df}l b |s of]u fÍ != v'b j}b ]lzs ;DklQ !=! j}b ]lzs ;DklQ !=@ j}b l] zs bfloTj s= ljb]zL d'b f| lgIf]k v= cGo j}b l] zs bfloTj @= v'b cfGtl/s ;DklQ @=! s'n cfGtl/s shf{ s= ;/sf/nfO{ uPsf] v'b shf{ c= ;/sf/dflysf] bfjL cf= ;/sf/L lgIf]k v= u}/+ –ljQLo ;/sf/L ;+:yfx?nfO{ uPsf] shf{ u= ljQLo ;+:yfx?nfO{ uPsf] shf{ c= ;/sf/L cf= u}/ –;/sf/L 3= lghL If]qnfO{ uPsf] shf{ @=@ v'b cdf}lb|s bfloTj #= lj:t[t d'b |f k|b fo -Pd@_ #=! d'b |f k|b fo -s±v_, Pd!± s= d'b f| k|b fo -Pd!_ d'b f| rNtL lgIf]k v= art tyf sn lgIf]k #=@= cfjlws lgIf]k $= lj:t[t df}lb|s t/ntf -Pd#_ c – cg'dfg k| – k|If]lkt 1/ ljb]zL ljlgdo b/ d"NofÍg gfkmf ?= !(&*=!$ s/f]8 ;dfof]hg 2/ ljb]zL ljlgdo b/ d"NofÍg gf]S;fg ?= @%^#=$$ s/f]8 ;dfof]hg

@)&@

@)&#

@)&$

c ;f/

c ;f/

c ;f/

c

@)&% c ;f/

k|

jflif{s kl/ jt{g @)&@÷&# / sd k|l tzt 1/

@)&#÷&$ / sd k|l tzt 2/

@)&$ ÷&% / sd k|l tzt

74728.7

95602.2

99938.8

103538.8

18895.3

25.3

6900.0

7.2

3600.0

3.6

84767.9

106983.1

112047.6

117146.3

22215.2

26.2

5064.5

4.7

5098.7

4.6

10039.2

11380.9

12108.8

13607.5

1341.7

13.4

728.0

6.4

1498.7

12.4

9439.6

10938.3

11768.1

13251.3

1498.8

15.9

829.8

7.6

1483.2

12.6

599.6

442.5

340.7

356.2

-157.1

-26.2

-101.8

-23.0

113051.4

128855.7

160432.4

203699.2

17782.4

15.7

29013.3

152734.5

180569.5

218513.5

279213.1

27835.0

18.2

37944.1

21.0

60699.6

27.8

12721.1

8775.9

12839.0

32839.0

-3945.2

-31.0

4063.1

46.3

20000.0

155.8

16102.5

20277.8

24839.0

32839.0

4175.3

25.9

4561.3

22.5

8000.0

3381.3

11501.9

12000.0

0.0

8120.6

240.2

498.1

4.3

-

1010.1

822.7

831.3

839.6

-187.4

-18.6

8.6

1.0

1608.8

1744.4

1771.4

1848.4

135.6

8.4

27.1

1.6

76.9

4.3

326.0

341.4

347.5

396.0

15.4

4.7

6.1

1.8

48.5

14.0

1/

1282.8

1402.9

1423.9

1452.4

120.1

9.4

21.0

137394.5

169226.5

203071.7

243686.1

31832.0

23.2

33845.3

39683.1

51713.8

58081.1

75513.9

10052.6

25.3

8930.8

187780.2

224457.9

260371.1

307237.9

36677.7

19.5

35913.3

137604.9

163448.2

167225.3

181730.6

25843.3

18.8

42474.5

50328.7

56368.2

65330.7

7854.2

1/

2/

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1.5

15.5 43266.8

4.5 27.0

32.2 -

8.3

28.4

1.0

2.0

20.0

40614.3

20.0

17.3

17432.8

30.0

16.0

46866.8

18.0

3777.1

2.3

14505.4

18.5

6039.5

12.0

8962.5

15.9

2/

8.7

27008.0

32748.3

38315.5

44254.4

5740.2

21.3

5567.2

17.0

5938.9

15.5

15466.4

17580.4

18052.7

21076.3

2114.0

13.7

472.3

2.7

3023.6

16.7

95130.4

113119.5

110857.1

116399.9

17989.1

18.9

-2262.4

-2.0

5542.9

5.0

50175.3

61009.7

93145.9

125507.3

10834.4

21.6

32136.2

52.7

32361.4

34.7

197219.7

235396.2

272139.3

320489.3

38176.5

19.4

36743.1

15.6

48350.0

17.8

28

g]kfn /fi6« a}+s

tflnsf ;"r L tflnsf tflnsf tflnsf tflnsf tflnsf tflnsf tflnsf tflnsf tflnsf tflnsf tflnsf tflnsf tflnsf tflnsf tflnsf tflnsf tflnsf tflnsf

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

s'n ufx{:Yo pTkfbg -@)%&÷%* sf] d"Nodf_ s'n ufx{:Yo pTkfbg -k|rlnt d"Nodf_ s'n /fli6«o cfo tyf art /fli6«o pkef]Qmf d"No ;"rsfÍ -@)&!÷&@ = !))_ df}lb|s ;j]{If0f df}lb|s ;j]{If0f -jflif{s ljGb'ut_ Aofhb/ ;+/rgf ;f]em} laqmL / vl/b af]nsaf]n l/kf] / l/e;{ l/kf] af]nsaf]n lgIf]k ;+sng af]nsaf]n Aofhb/ sl/8f]/ ;/sf/L ljQ l:ylt -gub k|jfxdf cfwfl/t_ g]kfn ;/sf/sf] s'n cfGtl/s C0f g]kfn ;/sf/sf] v'b cfGtl/s C0f j}b]lzs Jofkf/ zf]wgfGt/ l:ylt a}lsË If]q;Fu /x]sf] s'n ljb]zL ljlgdo ;l~rlt ljb]zL d'b|fsf] vl/b÷laqmL

df}lb|s gLlt @)&$÷&%

29

tflnsf !

s'n ufx{:Yo pTkfbg

-@)%&÷%* sf] d"Nodf_ ?= s/f]8 df

lzif{s s[l if s[lif tyf jg dT:okfng u}/ s[l if pBf]u vfgL tyf pTvgg pTkfbg pBf]u ljB't, Uof; tyf kfgL lgdf{0f ;]j f yf]s tyf v'bf| Jofkf/ xf]6n tyf /]i6'/G] 6 oftfoft, e08f/0f tyf ;+rf/ ljQLo dWo:ytf 3/ hUuf, ef8f tyf Jofj;flos ;]jfx? ;fj{hlgs k|zf;g tyf /Iff lzIff :jf:Yo tyf ;fdflhs sfo{ cGo ;fd'bflos, ;fdflhs tyf JolQmut ;]jfx? s'n d"N o clej[l 4 -ck|T oIf ljQLo dWo:ytf;lxt_ ck|ToIf ljQLo dWo:ytf s'n d"N o clej[l 4 -cfwf/e"t d"N odf_ pTkflbt j:t'df v"b s/ s'n ufx{: Yo pTkfbg -pTkfbssf] d"N odf_ ;+ – ;+zf]lwt cg'dfg k|f – k|f/lDes cg'dfg

;|f]tM s]Gb|Lo tYofÍ ljefu

2 068/69

2 069/70

2 070/71

2 071/72

22, 47 3 . 0

22, 7 1 9. 3

2 072 /73

;+

2 073/74

k|f

k|l tzt kl/jt{g +

2 069/70 2 070/71 2 071/72 2 072 /73

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2 073/74

23 , 7 52. 2

24, 01 3 . 8

25, 290. 1

1.1

4.5

1.1

0.0

5.3

22,095.0

22,331.0

23,344.8

23,577.5

23,533.0

24,769.1

1.1

4.5

1.0

-0.2

5.3

378.1

388.3

407.4

436.2

487.5

521.0

2.7

4.9

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6.9

41 , 663 . 1

43 , 7 49. 6

46, 553 . 5

48, 3 65. 5

48, 441 . 5

52, 1 91 . 7

5.0

6.4

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1 0, 07 3 . 3

24, 020. 6

1 0, 7 84. 0

1 0, 93 9. 9

1 0, 246. 6

1 1 , 3 62. 1

2 .7

7.1

1.4

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10.9

277.0

282.5

315.9

323.3

314.3

340.1

2.0

11.9

2.3

-2.8

8.2

4,344.5

4,505.9

4,788.8

4,806.8

4,422.3

4,851.0

3.7

6.3

0.4

-8.0

9.7

1,469.0

1,473.1

1,521.3

1,533.1

1,419.6

1,603.7

0.3

3.3

0.8

-7.4

13.0

2.5

9.1

2.9

-4.4

11.7

3 1 , 852. 0

3 3 , 67 6. 3

3 5, 7 69. 4

3 7 , 425. 7

3 8, 1 94. 9

40, 829. 6

5.7

6.2

4.6

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6.9

7,896.7

8,469.3

9,391.8

9,619.1

9,374.9

10,289.8

7.3

10.9

2.4

-2.5

9.8

1,100.0

1,160.5

1,239.1

1,280.4

1,156.4

1,238.3

5.5

6.8

3.3

-9.7

7.1

6,216.0

6,691.5

7,042.0

7,480.7

7,631.4

8,127.3

7.7

5.2

6.2

2.0

6.5

2,707.1

2,682.5

2,781.8

2,862.6

3,107.5

3,316.2

-0.9

3.7

2.9

8.6

6.7

5,034.6

5,296.1

5,488.9

5,531.3

5,737.3

6,039.9

5.2

3.6

0.8

3.7

5.3

1,120.3

1,182.2

1,241.8

1,351.6

1,385.7

1,519.3

5.5

5.0

8.8

2.5

9.6

4,201.9

4,450.5

4,664.6

4,902.1

5,247.3

5,468.2

5.9

4.8

5.1

7.0

4.2

3,720.7

3,811.9

4,158.0

4,276.6

4,090.4

4,567.2

959.1

1,002.1

1,047.2

1,166.2

1,204.1

1,283.3

4.5

4.5

11.4

3.2

6.6

2,616.3

2,741.6

2,872.2

3,231.7

3,350.3

3,547.3

4.8

4.8

12.5

3.7

5.9

64, 1 3 6. 2

66, 469. 0

7 2, 3 7 9. 3

7 2, 462. 1

7 7 , 481 . 8

3.6

5.8

2 .9

0.1

6.9

2,672.5

2,691.9

0.7

7.1

2.4

2.5

6.6

3.8

5.7

3.0

0.0

6.9

8.2 4.1

8.9 6.0

6.9 3.3

4.4 0.4

12.8 7.5

61 , 463 . 7

63 , 7 7 7 . 1

7 0, 3 05. 7 2,883.0 67 , 422. 7

2,952.4

3,027.7

69, 426. 9

69, 43 4. 4

5,564.3

6,018.3

6,552.8

7,006.6

7,314.7

67 , 027 . 9

69, 7 95. 4

7 3 , 97 5. 4

7 6, 43 3 . 6

7 6, 7 49. 2

3,228.0 7 4, 253 . 9 8,251.0 82, 504. 9

k|f

30

g]kfn /fi6« a}+s

tflnsf @

s'n ufx{:Yo pTkfbg -k|rlnt d"Nodf_ ?= s/f]8 df

lzif{s +

k|l tzt kl/jt{g +

2 070/71

2 071/72

5062 8.4

53451.5

59461.0

62 590.1

65557.1

702 75.7

5.6

11.2

5.3

4.7

50046.5

52786.9

58595.1

61657.2

64508.4

69116.9

5.5

11.0

5.2

4.6

7.1

581.9

664.6

865.9

932.8

1048.7

1158.8

14.2

30.3

7.7

12.4

10.5

u}/ s[l if

93119.0

104591.2

12 2 756.3

134580.5

141634.6

168986.4

12 .3

17.4

9.6

5.2

19.3

pBf]u vfgL tyf pTvgg pTkfbg pBf]u ljB't, Uof; tyf kfgL lgdf{0f ;]j f yf]s tyf v'bf| Jofkf/ xf]6n tyf /]i6'/G] 6 oftfoft, e08f/0f tyf ;+rf/ ljQLo dWo:ytf 3/ hUuf, ef8f tyf Jofj;flos ;]jfx? ;fj{hlgs k|zf;g tyf /Iff lzIff :jf:Yo tyf ;fdflhs sfo{ cGo ;fd'bflos, ;fdflhs tyf JolQmut ;]jfx? s'n d"N o clej[l 4 -ck|T oIf ljQLo dWo:ytf;lxt_ ck|ToIf ljQLo dWo:ytf s'n d"N o clej[l 4 -cfwf/e"t d"N odf_ pTkflbt j:t'df v"b s/

2 1538.7

2 3992 .2

2 7172 .4

2 92 19.5

2 9341.0

35032 .5

11.4

13.3

7.5

0.4

19.4

s'n ufx{: Yo pTkfbg -pTkfbssf] d"N odf_ ;+ – ;+zf]lwt cg'dfg k|f – k|f/lDes cg'dfg

;|f]tM s]Gb|Lo tYofÍ ljefu

2 069/70 2 070/71 2 071/72 2 072 /73

;+

2 069/70

s[lif tyf jg dT:okfng

2 073/74

k|f

2 068/69

s[l if

2 072 /73

;+

2 073/74 7.2

816.6

956.9

1100.3

1187.5

1225.6

1503.1

17.2

15.0

7.9

3.2

22.6

9116.4

10031.2

11299.5

11898.0

11861.5

13558.4

10.0

12.6

5.3

-0.3

14.3

1751.8

2055.3

2136.2

2205.1

2122.1

2786.8

17.3

3.9

3.2

-3.8

31.3

9853.9

10948.8

12636.4

13928.9

14131.8

17184.2

11.1

15.4

10.2

1.5

21.6

71580.3

80598.9

95583.8

105361.0

112 2 93.6

133953.9

12 .6

18.6

10.2

6.6

19.3

19816.4

22987.2

27157.3

28956.6

29220.4

32350.2

16.0

18.1

6.6

0.9

10.7

2530.7

2988.6

3530.9

4047.9

4145.9

4739.0

18.1

18.1

14.6

2.4

14.3

12235.4

14073.5

15576.5

16497.6

16740.5

19397.4

15.0

10.7

5.9

1.5

15.9

5852.9

6218.3

7936.3

9140.6

10775.8

12923.2

6.2

27.6

15.2

17.9

19.9

12321.3

13915.7

15298.4

16694.7

19132.5

23698.6

12.9

9.9

9.1

14.6

23.9

3054.7

3223.6

4432.4

5142.2

5272.0

7179.6

5.5

37.5

16.0

2.5

36.2

8179.7

9156.6

11525.4

12936.3

14161.3

17308.4

11.9

25.9

12.2

9.5

22.2

2043.1

2232.7

2772.5

3292.9

3370.8

4168.1

9.3

24.2

18.8

2.4

23.7

5546.1

5802.6

7354.1

8652.1

9474.5

12189.5

4.6

26.7

17.6

9.5

28.7

143747.4

158042 .6

182 2 17.3

197170.6

2 07191.7

2 392 62 .1

15.5

4999.2

5520.5

6343.5

7261.6

8409.3

9863.3

138748.2

152 52 2 .1

175873.8

189908.9

198782 .4

13986.2 152 734.4 # VALUE!

16979.0 169501.1

20580.2 196454.0

23106.0 2 13015.0

25960.3 2 2 4742 .7

9.9

15.3

8.2

5.1

10.4

14.9

14.5

15.8

17.3

2 2 9398.9

9.9

15.3

8.0

4.7

15.4

30524.5 2 5992 3.4

21.4 11.0

21.2 15.9

12.3 8.4

12.4 5.5

17.6 15.7

k|f

df}lb|s gLlt @)&$÷&%

31

tflnsf #

s'n /fli6«o cfo tyf art -k|rlnt d"Nodf_

?= s/f]8 df

s'n ufx{: Yo pTkfbg;Fu cg'k ft

lzif{s s'n pkef]u ;/sf/L If]q lghL If]q u}/ —d'gfkmfsf/L ;+:yfx? s'n nufgL s'n l:y/ k"FhL nufgL

;/sf/L If]q lghL If]q :6s kl/jt{g s'n cfGtl/s dfu j:t' tyf ;]jf lgof{{t j:t' tyf ;]jf cfoft v""b j:t' tyf ;]jf lgof{{t s'n ufx{: Yo pTkfbg v""b ;fwg cfo s'n /fli6«o cfo v""b 6«fG;\km/ s'n /fli6«o vr{o f]U o cfDbfgL s'n ufx{: Yo art s'n /fli6«o art ;+ – ;+zf]lwt cg'dfg k|f – k|f/lDes cg'dfg

;|f]tM s]Gb|Lo tYofÍ ljefu

+

2 072 /73

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2 073 /74

k|f

2 071/72 2 072 /73

;+

2 073 /74

k|f

2 068/69

2 069/70

2 070/71

2 071/72

13 5953 .9

151612 .9

173 03 1.2

193 4 04 .6

2 16151.9

2 3 3 2 74 .1

9 0.8

9 6 .2

16437.0

16840.7

20191.5

23253.2

25970.4

30473.8

10.9

11.6

11.7

116786.1

131856.1

149337.5

166296.2

186115.7

198151.4

78.1

82.8

76.2

8 9 .7

2730.7

2916.1

3502.2

3855.2

4065.9

4648.9

1.8

1.8

1.8

52 688.9

63 2 60.1

80875.8

83 198.3

75768.0

1104 96.2

39 .1

33.7

42.5

31718.5

38297.2

46201.3

59582.3

64729.4

87860.5

28.0

28.8

33.8

7155.5

7538.6

9497.9

11025.4

16050.2

18929.3

5.2

7.1

7.3

24562.9

30758.6

36703.4

48556.8

48679.2

68931.2

22.8

21.7

26.5

20970.4

24962.9

34674.4

23616.0

11038.6

22635.7

11.1

4.9

8.7

18864 2 .8

2 14 873 .0

2 53 907.0

2 76602 .9

2 91919.9

3 4 3 770.3

129 .9

129 .9

132.3

15386.3

18118.0

22602.2

24756.5

21333.8

25363.8

11.6

9.5

9.8

51294.8

63489.9

80055.2

88344.4

88511.0

109210.8

41.5

39.4

42.0

-35908.4

-45371.9

-57453.1

-63587.9

-67177.2

-83846.9

-29.9

-29.9

-32.3

152 73 4 .4

169501.1

1964 54 .0

2 13 015.0

2 2 4 74 2 .7

2 5992 3 .4

100.0

100.0

100.0

1229.1

1307.9

3275.2

3424.3

3400.4

2778.5

1.6

1.5

1.1

153 963 .5

170809.0

19972 9.1

2 164 3 9.2

2 2 814 3 .1

2 62 701.9

101.6

101.5

101.1

42277.2

49770.1

63150.0

70995.7

77818.7

84365.8

33.3

34.6

32.5

1962 4 0.7

2 2 0579.1

2 62 879.2

2 874 3 4 .9

3 05961.8

3 4 7067.7

13 4 .9

13 6.1

133.5

16780.5 602 86.8

17888.2 68966.2

2 3 4 2 2 .7 8984 7.9

19610.3 94 03 0.2

8590.7 89809.8

2 664 9.3 113 793 .6

9.2 4 4 .1

3 .8 4 0.0

43.8

10.3

32

g]kfn /fi6« a}+s

tflnsf $

/fli6«o pkef]Qmf d"No ;"rsfÍ -cfwf/ jif{ M @)&!÷&@Ö!))_ 2 070/71

2 071/72

2 072 /73

2 073/74

dlxgf

d"N o ;"r sfÍ

k|l tzt kl/jt{g

d"N o ;"r sfÍ

k|l tzt kl/jt{g

d"N o ;"r sfÍ

k|l tzt kl/jt{g

d"N o ;"r sfÍ

k|l tzt kl/jt{g

;fpg ebf} c;f]h sflQs d+l;/ k'; df3

92.7

7.9

99.6

7.5

106.5

6.9

115.7

8.6

92.8

8.0

99.9

7.6

107.1

7.2

115.5

7.9

93.2

8.4

100.2

7.5

108.4

8.2

115.7

6.7

93.6

10.0

100.4

7.2

110.9

10.4

116.1

4.8

92.9

10.3

99.4

7.0

110.9

11.6

115.1

3.8

92.3

9.7

98.6

6.8

110.5

12.1

113.9

3.2

92.2

8.8

98.7

7.0

109.8

11.3

113.4

3.3

kmfu'g r}t a}zfv h]7 c;f/ jflif{s

92.6

8.9

99.1

7.0

109.2

10.2

112.4

2.9

93.2

9.4

99.7

6.9

109.4

9.7

113.5

3.8

94.6

9.7

101.3

7.1

111.48

10.0

115.2

3.4

94.2

9.5

101.2

7.4

112.4

11.1

115.6

2.8

95.0

8.1

102.2

7.6

112.9

10.4

93.3

9.1

100.0

7.2

109.9

9.9

114.7*

4.6*

* P3f/ dlxgfsf] cf};t .

df}lb|s gLlt @)&$÷&%

33

tflnsf %

df}lb|s ;j]{If0f -?= s/f]8df_ kl/ jt{g - P3f/ dlxgf_ df}l b |s of]u fÍ

2072

c ;f/ != v'b j}b ]l zs ;DklQ !=! j}b ]lzs ;DklQ !=@ j}b ]lzs bfloTj s= ljb]zL d'b f| lgIf]k v= cGo j}b l] zs bfloTj @ = v'b c fGtl/ s ;DklQ @=! s'n cfGtl/s shf{ s= ;/sf/nfO{ uPsf] v'b shf{ c= ;/sf/dflysf] bfjL cf= ;/sf/L lgIf]k v= u}/+ –ljQLo ;/sf/L ;+:yfx?nfO{ uPsf] shf{ u= ljQLo ;+:yfx?nfO{ uPsf] shf{ c= ;/sf/L cf= u}/ –;/sf/L 3= lghL If]qnfO{ uPsf] shf{ @=@ v'b cdf}lb|s bfloTj #= lj:t[t d'b |f k|b fo - Pd@ _ #=! d'b |f k|b fo -s±v_, Pd!± s= d'b f| k|b fo -Pd!_ d'b f| rNtL lgIf]k v= art tyf sn lgIf]k #=@= cfjlws lgIf]k $ = lj:t[t df}l b |s t/ ntf - Pd#_ c

h]7

2073

c ;f/

2074

h]7

c

2 0 7 2 /7 3

/ sd

74 , 728 .7

9 3, 9 74 .2

9 5 , 6 02.2

100, 4 6 5 .2

17, 115 .4

84,767.9

105,165.7

106,983.1

109,947.0

10,039.2

11,191.4

11,380.9

9,439.6

10,685.1

599.6

506.3

113, 05 1.4

2073/74

k|l tzt 1/

/ sd

k|l tzt 2/

22.9

7, 4 26 .4

20,397.8

24.1

2,964.0

9,481.8

1,152.3

11.5

-1,899.0

-16.7

10,938.3

9,144.1

1,245.6

13.2

-1,794.3

-16.4

442.5

337.7

-93.3

120, 39 3.7

128 , 8 5 5 .6

14 9 , 9 9 7.7

9 , 4 72.5

152,734.6

166,275.2

180,569.5

200,979.1

13,540.6

8.9

20,409.6

11.3

12,721.1

-603.2

8,775.9

-1,912.1

-13,324.4

-104.7

-10,688.0

-121.8

16,102.5

21,143.3

20,277.8

24,995.2

5,040.9

31.3

3,381.3

21,746.6

11,501.8

26,907.3

18,365.3

543.1

-15.6 1/

8 .4

18 , 5 78 .6

-23.7 2/

4,717.5

929.0

822.7

831.6

-81.1

-8.0

8.9

1,888.1

1,744.4

2,253.7

279.3

17.4

509.3

14 .4

23.3

15,405.5

1,010.1

7.8 2.8

-104.8

1,608.9

133.9 1.1 29.2

326.1

341.4

341.4

448.6

15.3

4.7

107.2

31.4

1,282.8

1,546.7

1,402.9

1,805.0

263.9

20.6

402.1

28.7

137,394.5

164,061.3

169,226.5

199,805.8

26,666.8

19.4

30,579.3

39,683.1

45,881.5

51,713.8

50,981.4

4,068.2

10.3

1,831.0

18 7, 78 0.2

214 , 36 8 .0

224 , 4 5 7.9

25 0, 4 6 2.9

26 , 5 8 7.8

14 .2

26 , 005 .0

11.6

137,604.9

156,841.7

163,448.2

156,739.6

19,236.9

14.0

-6,708.6

-4.1

42,474.5

47,319.1

50,328.7

53,796.9

4,844.6

11.4

3,468.2

27,008.0

31,651.5

32,748.3

35,195.6

4,643.5

17.2

2,447.3

7.5

15,466.4

15,667.5

17,580.4

18,601.4

201.1

1.3

1,020.9

5.8

95,130.4

109,522.6

113,119.5

102,942.6

14,392.2

15.1

-10,176.8

50,175.3

57,526.3

61,009.7

93,723.3

7,351.0

14.7

32,713.6

53.6

19 7, 219 .7

225 , 05 3.1

235 , 39 6 .2

25 9 , 6 07.0

27, 8 33.4

14 .1

24 , 210.8

10.3

ckl/is[t ljb]zL ljlgdo b/ d"NofÍg gfkmf ?=@!#)=!$ s/f]8 ;dfof]hg 2/ ljb]zL ljlgdo b/ d"NofÍg gf]S;fg ?= @%^#=$$ s/f]8 ;dfof]hg 1/

2073

1/

18.1 2/

3.5

6.9

-9.0

g]kfn /fi6« a}+s

34

tflnsf ^

df}lb|s ;j]{If0f

-jflif{s ljGb'ut_ -?= s/f]8df_ kl/ jt{g df}l b |s of]u fÍ != v'b j}b ]l zs ;DklQ !=! j}b ]lzs ;DklQ !=@ j}b ]lzs bfloTj s= ljb]zL d'b f| lgIf]k v= cGo j}b l] zs bfloTj @ = v'b c fGtl/ s ;DklQ @=! s'n cfGtl/s shf{ s= ;/sf/nfO{ uPsf] v'b shf{ c= ;/sf/dflysf] bfjL cf= ;/sf/L lgIf]k v= u}/+ –ljQLo ;/sf/L ;+:yfx?nfO{ uPsf] shf{ u= ljQLo ;+:yfx?nfO{ uPsf] shf{ c= ;/sf/L cf= u}/ –;/sf/L 3= lghL If]qnfO{ uPsf] shf{ @=@ v'b cdf}lb|s bfloTj #= lj:t[t d'b |f k|b fo - Pd@ _ #=! d'b |f k|b fo -s±v_, Pd!± s= d'b f| k|b fo -Pd!_ d'b f| rNtL lgIf]k v= art tyf sn lgIf]k #=@= cfjlws lgIf]k $ = lj:t[t df}l b |s t/ ntf - Pd#_ c

ckl/is[t

2072

2073

h]7

h]7

2074

h]7

c

2 0 7 2 /7 3

/ sd

k|l tzt

2 073/74

/ sd

k|l tzt

73, 15 0. 6

9 3, 9 74 . 2

100, 4 6 5 . 2

2 0, 8 2 3. 6

28 .5

6 , 4 9 1. 0

83,276.8

105,165.7

109,947.0

21,888.8

26.3

4,781.4

6 .9 4.5

10,126.2

11,191.4

9,481.8

1,065.2

10.5

-1,709.6

-15.3

9,491.7

10,685.1

9,144.1

1,193.4

12.6

-1,541.1

-14.4

634.5

506.3

337.7

-128.2

-20.2

-168.5

-33.3

107, 02 3. 3

12 0, 39 3. 7

14 9 , 9 9 7. 7

13, 370. 4

12 . 5

2 9 , 6 03. 9

24.6

145,337.5

166,275.2

200,979.1

20,937.7

14.4

34,703.9

20.9

6,598.8

-603.2

-1,912.1

-7,202.0

-109.1

-1,308.8

217.0

14,687.2

21,143.3

24,995.2

6,456.1

44.0

3,851.9

8,088.5

21,746.6

26,907.3

13,658.1

168.9

5,160.7

979.7

929.0

831.6

-50.7

1,435.2

1,888.1

2,253.7

266.8

341.4

448.6

1,168.3

1,546.7

136,323.9

164,061.3

18.2 23.7

-5.2

-97.4

-10.5

452.9

31.6

365.6

19.4

74.6

27.9

107.2

31.4

1,805.0

378.4

32.4

258.3

16.7

199,805.8

27,737.4

20.3

35,744.5

21.8

38,314.2

45,881.5

50,981.4

7,567.3

19.8

5,100.0

11.1

18 0, 174 . 0

2 14 , 36 8 . 0

2 5 0, 4 6 2 . 9

34 , 19 4 . 0

19 . 0

36 , 09 4 . 9

16 . 8

130,907.3

156,841.7

156,739.6

25,934.4

19.8

-102.1

-0.1

39,716.9

47,319.1

53,796.9

7,602.2

19.1

6,477.9

13.7

26,084.4

31,651.5

35,195.6

5,567.1

21.3

3,544.1

11.2

13,632.5

15,667.5

18,601.4

2,035.1

14.9

2,933.8

18.7

91,190.4

109,522.6

102,942.6

18,332.2

20.1

-6,580.0

-6.0

49,266.7

57,526.3

93,723.3

8,259.6

16.8

36,197.0

62.9

18 9 , 6 6 5 . 7

2 2 5 , 05 3. 1

2 5 9 , 6 07. 0

35 , 38 7. 4

18 . 7

34 , 5 5 3. 8

15 . 4

df}lb|s gLlt @)&$÷&%

35

tflnsf &

Aofhb/ ;+/rgf -k|ltzt k|ltjif{_

jif{ dlxgf

2072

2073

2073

2073

2073

2073

2074

c ;f/

h]7

c ;f/

c ;f]h

k';

r}t

h]7

s= gLltut b / clgjfo{ gub df}Hbft -;Lcf/cf/_

jfl0fHo a}+s ljsf; a}+s ljQ sDkgL a}+s b/

k'g/shf{ b/ ljz]if k'g/shf{ ;fwf/0f k'g/shf{ lgof{tsf] nflu ljb]zL d'b|fdf lbOg] shf{ :yfoL t/ntf ;'ljwf Aofhb/ v= ;/sf/L ;]S o"l /6L

6.0 5.0 4.0

6.0 5.0 4.0

6.0 5.0 4.0

6.0 5.0 4.0

8.0

7.0

7.0

7.0

7.0

7.0

7.0

1.0 1.0 1.0 1.0 1.0 1.0 4.0 4.0 4.0 4.0 4.0 4.0 nfOaf]/ + 0.25 nfOaf]/ + 0.25 nfOaf]/ + 0.25 nfOaf]/ + 0.25 nfOaf]/ + 0.25 nfOaf]/ + 0.25

1.0 4.0 nfOaf]/ + 0.25

8.0

7.0

7.0

7.0

7.0

7.0

7.0

-

-

-

-

-

-

-

0.17

0.12

0.05

2.12

1.74

0.93

1.03

0.44

0.33

2.30

2.23

1.45

2.02

* *

6«]h/L laN; -#^$ lbg]_ ljsf; C0f kq /fli6«o/gful/s art kq

^

6.0 5.0 4.0

*

6«]h/L laN; -!*@ lbg]_

u= 3= ª= r=

6.0 5.0 4.0

*

6«]h/L laN; -@* lbg]_ 6«]h/L laN; -(! lbg]_

^

6.0 5.0 4.0

cGt/ a}+s sf/f]a f/ b/ -jfl0fHo a}+s _ efl/t cf}; t lgIf]k Aofhb/ -jfl0fHo a}+s _ efl/t cf}; t shf{ Aofhb/ -jfl0fHo a}+s _ cfwf/ Aofhb/ -jfl0fHo a}+s _

0.56

0.67

0.72

2.74

2.70

2.31

2.10

2.65-9.5

0.76

2.65-9.0

2.65-9.0

2.65-9.0

2.65-9.0

2.65-9.0

2.65-9.0

6.0-10.0

6.0-10.0

6.0-10.0

6.0-10.0

6.0-10.0

6.0-10.0

6.0-10.0

1 .0 1

0 .3 6

0 .69

3 .2 7

2 .7 1

0 .7 5

2 .4 6

3 .94

3 .0 9

3 .2 8

3 .3 0

3 .98

5.0 8

5.91

9.62 7 .88

8.98 6.2 7

8.86 6.54

8.62 6.4 3

9.3 1 7 .1 0

1 0 .7 7 8.60

1 1 .2 9 9.4 0

@)^( ebf}+ ! ut]b ]lv a}+s b/d} :yfoL t/ntf ;'ljwf k|b fg ug{ yflnPsf] .

* efl/t cf};t Aofh b/

36

g]kfn /fi6« a}+s

tflnsf *

;f]e}m laqmL / vl/b af]nsaf]n -?= s/f]8df_ laqmL af]n saf]n dlxgf ;fpg ebf} c;f]h sflQs d+l;/ k'; df3 kmfu'g r}t a}zfv h]7 c;f/ s'n hDdf

@)&!÷&@ Aofh b/ * /sd -k|l tzt_

vl/b af]n saf]n

@)&@÷&# Aofh b/ * /sd -k|l tzt_

@)&#÷&$ Aofh b/ * /sd -k|l tzt_

@)&!÷&@ Aofh b/ * /sd -k|l tzt_

@)&@÷&# Aofh b/ * /sd -k|l tzt_

@)&#÷&$ Aofh b/ * /sd -k|l tzt_

-

-

590.0

1.1

-

-

-

-

-

-

-

-

-

-

320.0

2.9

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

916.8

-

-

-

-

-

-

-

-

-

-

1,862.0

-

-

-

-

-

-

-

-

-

-

-

-

0.8

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

600.0 -

-

-

-

-

-

-

-

600.0

* efl/t cf};t Aofh b/

0.8

910.0

1.7

2 ,778.8

3.8 0.8

df}lb|s gLlt @)&$÷&%

37

tflnsf (

l/kf] / l/e;{ l/kf] af]nsaf]n -?= s/f]8df_ l/kf] af]n saf]n -& lbg]_ dlxgf ;fpg ebf} c;f]h sflQs d+l;/ k'; df3 kmfu'g r}t a}zfv h]7 c;f/ s'n hDdf

@)&!÷&@ Aofh b/ * /sd -k|l tzt_

@)&@÷&# Aofh b/ * /sd -k|l tzt_

l/e;{ l/kf] af]n saf]n @)&#÷&$ Aofh b/ * /sd -k|l tzt_

@)&!÷&@ Aofh b/ * /sd -k|l tzt_

@)&@÷&# Aofh b/ * /sd -k|l tzt_

@)&#÷&$ Aofh b/ * /sd -k|l tzt_

-

-

-

-

-

-

9,950.0

0.0

1,300.0

0.72

2,745.0

0.43

-

-

-

-

-

-

6,850.0

0.05

830.0

1.30

2,610.0

2.49

-

-

-

-

1,000.0

3.06

1,900.0

0.11

3,500.0

0.22

520.0

2.45

-

-

-

-

-

-

1,100.0

0.03

2,000.0

0.21

200.0

2.41

-

-

-

-

-

-

2,250.0

0.05

900.0

0.13

200.0

2.21

-

-

-

-

-

-

4,000.0

0.01

1,205.0

0.04

150.0

1.27

-

-

-

-

1,781.0

975.0

0.17

4,000.0

0.11

-

-

-

-

-

-

-

-

85.0

0.40

2,542.0

0.17

-

-

-

-

-

-

-

-

270.0

0.04

227.0

1.08

-

-

-

-

-

-

-

-

600.0

0.32

591.0

0.41

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

* efl/t cf};t Aofh b/

-

-

-

2 781

5.68

1,100.0

0.26

4,000.0

0.07

2,500.0

0.02

2,500.0

0.00

31,580.0

0.05

2 3,595.0

0.2 1

6,42 5.0

38

g]kfn /fi6« a}+s

tflnsf !)

lgIf]k ;+sng af]nsaf]n -() lbg]_ -/sd ?= s/f]8df_

dlxgf

/sd

@)&!÷&@ Aofhb/ * -k|l tztdf_

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