আর্থিক বিবরণী

(1)

11

f~wgKv

wnmveweÁv‡bi Ab¨Zg D‡Ïk¨ nj gybvdv AR©b Kiv| †mB mv‡_ wbw`©ó mgq †k‡l Avw_©K Ae¯’v Rvbv| ZvB eQ‡ii

†k‡l Avw_©K weeiYx wnmve cÖ¯‘Z Kiv nq| GB Avw_©K weeiYx cÖ¯‘‡Zi gva¨‡g Avcwb Kvievi cÖwZôv‡bi AwR©Z gybvdv ev ¶wZi cwigvY Rvb‡Z cvi‡eb| †mB mv‡_ Kviev‡ii cÖK…Z Avw_©K Ae¯’vI Rvb‡Z cvi‡eb| e¨emvq RM‡Z Avw_©K weeiYx cÖ¯‘Z Kiv LyeB ¸iyZ¡c~Y© KvR| G BDwb‡U Avgiv Avw_©K weeiYxi aviYv, wnmveweÁv‡bi bxwZgvjvi cÖ‡qvM, cÖ‡qvRbxq mgš^qmg~n Av‡jvPbv Kie| Zvici Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kie| me‡k‡l e¨emv‡qi Avw_©K Ae¯’vi g~j¨vqb wb‡q Av‡jvPbv Kie|

cvV-11.1 Avw_©K weeiYxi aviYv

D‡Ïk¨

GB cvV †k‡l Avcwb

• Avw_©K weeiYxi msÁv ej‡Z cvi‡eb|

• Avw_©K weeiYx cÖbq‡Yi D‡Ïk¨ eY©bv Ki‡Z cvi‡eb|

• Avw_©K weeiYx cÖ¯‘‡Zi cÖ‡qvRbxqZv e¨vL¨v Ki‡Z cvi‡eb|

GB BDwb‡Ui cvVmg~n

cvV- 11.1 t Avw_©K weeiYxi aviYv D‡Ïk¨ I cÖ‡qvRbxqZv

cvV- 11.2 t Avw_©K weeiYx cÖ¯‘ZKi‡Y wnmveweÁv‡bi bxwZgvjv cÖ‡qvM cvV- 11.3 t Avw_©K weeiYx cÖ¯‘ZKi‡Y we‡eP¨ mgš^qmg~n

cvV- 11.4 t GK gvwjKvbv e¨emv‡qi Avw_©K weeiYxi avcmg~n cvV- 11.5 t gvwjKvbv¯^Ë¡ I Avw_©K Ae¯’vi weeiYx cÖ¯‘ZKiY cvV-11.6 t e¨emv‡q Avw_©K Ae¯’vi g~j¨vqb

BDwbU mgvwßi mgq

BDwbU mgvwßi m‡e©v”P mgq 1 mßvn

(2)

g~L¨ kã

(Key Words)

wek` Avq weeiYx, gvwjKvbv ¯^Ë¡, bM` cÖevn, e¨emvwqK ¯^Ë¡v, iÿYkxjZv, wejw¤^Z LiP, weµxZ c‡Y¨i e¨q, `xN©‡gqvM`x `vq, wewb‡qvwRZ g~jab|

Avw_©K weeiYxi aviYv

GKwU eëmv cÖwZôv‡bi mviv eQ‡ii Avw_©K djvdj I Avw_©K Ae¯’v Rvbvi avivevwnK cÖwµqv‡K Avw_©K weeiYx ejv nq| GB Avw_©K weeiYxi Dci wewfbœ cÖKvi e¨w³ ev cÖwZôv‡bi ¯^v_© hy³ _v‡K| wewfbœ e¨w³, Kvievi cÖwZôv‡bi gvwjK, eë¯’vcbv, cvIbv`vi, miKvi BZ¨vw` AvMÖnx c¶ Avw_©K weeiYx Z_¨ eënvi K‡i wewfbœ wm×všÍ MÖnb K‡i _v‡K| AZGe ejv hvq, Avw_©K weeiYx nj Kvievi cÖwZôv‡bi wbf©yj Avw_©K djvdj I Avw_©K Ae¯’vi weeiYx| AvšÍR©vwZK wnmve gvb Abyhvqx Avw_©K weeiYxi 5wU avc i‡q‡Q| G avç‡jv n‡jv- 1. wek` Avq weeiYx

2. gvwjKvbv ¯^Z¡ weeiYx 3. Avw_©K Ae¯’vi weeiYx 4. bM` cÖevn weeiYx

5. Avw_©K Ae¯’v weeiYxi UxKvmg~n

AvaywbK Kvievix RM‡Z `ywU weeiYx‡K cÖavbZ: Avw_©K weeiYx wnmv‡e AwfwnZ Kiv nq| G `ywU weeiYx n‡jv- K. wek` Avq weeiYx

L. Avw_©K Ae¯’vi weeiYx

G‡¶‡Î Avgiv gvwjKvbv ¯^Ë¡ weeiYxi aviYv I cÖ¯‘Z cÖYvjxI eY©bv Kie|

Avw_©K weeiYxi D‡Ïk¨

GKwU wnmveKvj †k‡l cÖwZôv‡bi Avw_©K djvdj cÖ¯‘Z Kiv nq| GB Avw_©K djvdj †_‡K wewfbœ ¯^v_©hy³ e¨w³ ev cÖwZôvb Zv‡`i cÖ‡qvRb Abyhvqx Z_¨ e¨envi K‡i ¸iyZ¡c~Y© wm×všÍ MÖnY K‡i _v‡K| wb‡gœ Avw_©K weeiYxi D‡Ïk¨mg~n eY©bv Kiv n‡jv-

1. Avw_©K Ae¯’v wbiƒcY : wnmveKvj †k‡l GKwU wbw`©ó Zvwi‡L e¨emv‡qi mwVK Avw_©K Ae¯’v Zz‡j aiv|

2. m¤úwËi cwigvY m¤ú‡K© Rvbv : wewfbœ cÖKvi m¤úwËi cwigvY m¤ú‡K© Rvbvi Rb¨ Avw_©K weeiYx ˆZix Kiv|

3. `v‡qi cwigvY m¤ú‡K© Rvbv : Avw_©K weeiYx ˆZwii gva¨‡g e¨emv‡qi PjwZ I `xN©‡gqv`x `vq m¤ú‡K© Rvbv hvq|

4. g~ja‡bi cwigvY Rvbv : Avw_©K weeiYxi gva¨‡g wnmveKvj †k‡l gvwj‡Ki mgvcbx g~jab A_©vr gvwjKvbv

¯^‡Ë¡i cwigvY Rvbv hvq|

5. `vq-cwi‡kva ¶gZv : wewb‡qvMKvix I FY`vbKvix cÖwZôvbmg~n Avw_©K weeiYx †_‡K `vq cwi‡kv‡ai ¶gZv m¤ú‡K© Z_¨ †c‡q _v‡K|

6. AwMÖg I e‡Kqv m¤ú‡K© Rvbv : cÖwZôv‡bi e‡Kqv †`bv-cvIbv I AwMÖg Avq-e¨q m¤ú‡K© Avw_©K weeiYx †_‡K aviYv cvIqv hvq|

7. Zzjbvg~jK we‡kølY : K‡qK eQ‡ii Avw_©K weeiYx †_‡K m¤úwË I `v‡qi Zzjbvg~jK we‡kølY Kiv hvq|

Avw_©K weeiYxi ¸iyZ¡ ev cÖ‡qvRbxqZv :

†h‡nZz Avw_©K weeiYx e¨envi K‡i wewfbœ ¯^v_©hy³ e¨w³ ev cÖwZôvb Zv‡`i ¸iyZ¡c~Y© wm×všÍ MÖnY K‡i ZvB Gi cÖ‡qvRbxqZv Acwimxg| wb‡P Avw_©K weeiYxi cÖ‡qvRbxqZv Zz‡j aiv nj :

(3)

1. eë¯’vcbv : eëmv‡qi mwVK Ae¯’v m¤ú‡K© we¯ÍvwiZ aviYv Avw_©K weeiYx †_‡K cvIqv hvq| d‡j eëmvwqK wm×všÍ wb‡Z mnR nq|

2. wewb‡qvMKvix : wewb‡qvMKvix Zvi wewb‡qvM m¤ú‡K© mwVK aviYv wb‡Z cv‡i Avw_©K weeiYx †_‡K| Avw_©K weeiYx n‡Z cÖwZôv‡bi `xN©Kvjxb ¯^”QjZvi cwigvc Kiv hvq|

3. cvIbv`viMY : e¨emv‡q PjwZ m¤úwËi cwigvY ch©vß wKbv ZvB cvIbv`viMY mn‡RB Avw_©K weeiYx n‡Z Rvb‡Z cv‡i|

4. e¨vsK cÖwZôvb : e¨emvwqK cÖwZôvb‡K cÖ`Ë FY h_v_©fv‡e myiw¶Z Av‡Q wKbv Zv e¨vsK Avw_©K weeiYx ch©v‡jvPbvi gva¨‡g AeMZ n‡Z cv‡i|

5. miKvi : e¨emvq cÖwZôv‡bi Avw_©K weeiYx n‡Z miKvi, f¨vU, AvqKi I wewfbœ cÖKvi ïé Av`vq Ki‡Z cv‡i| cvkvcvwk miKv‡ii cÖYxZ wbqgKvbyb †g‡b cÖwZôvb¸‡jv Pj‡Q wKbv Zv Rvb‡Z cv‡i|

6. Kg©Pvix : Kg©PvixMY wb‡Ri ¯^v‡_©i Rb¨ cÖwZôv‡bi mvwe©K Avw_©K Ae¯’v Rvb‡Z Pvq|

7. M‡elK : †`‡ki Avw_©K Ae¯’v M‡elYvi Rb¨ Avw_©K weeiYxi cÖ‡qvRbxqZv A‡bK †ewk|

mvims‡ÿc:

♦ GKwU wbw`©ó wnmveKvj †k‡l e¨emv‡qi Avw_©K djvdj I Avw_©K Ae¯’v wbiƒcY Kiv‡K Avw_©K weeiYx e‡j|

♦ e¨emv cÖwZôv‡bi mv‡_ RwoZ wewfbœ ¯^v_©hy³ e¨w³ ev cÖwZôv‡bi wewfbœ Z_¨ Rvbvi D‡Ï‡k¨ Avw_©K weeiYx cÖ¯‘Z Kiv nq|

♦ e¨emvq cÖwZôv‡bi Z_¨ e¨enviKvixM‡Yi wbKU Avw_©K weeiYxi cÖ‡qvRbxqZv Acwimxg|

cv‡VvËi g~j¨vqb-11.1

mwVK DË‡ii cv‡k wUK (√) wPý w`b

1. e¨emv‡qi mwVK djvdj I Avw_©K Ae¯’v Rvbvi weeiYx‡K wK e‡j?

K. e¨vsK mgš^q weeiYx L. Avw_©K weeiYx

M. †eZb weeiYx N. †KvbwUB bq

2. †KvbwU Avw_©K weeiYx ˆZwii D‡Ïk¨?

K. Avw_©K Ae¯’v wbiƒcY L. `vq cwi‡kva ¶gZv

M. Zzjbvg~jK we‡kølY N. Dc‡ii me¸‡jv

3. Avš—R©vwZK wnmve gvb Abyhvqx Avw_©K weeiYxi avc KqwU?

K. 3wU L. 5wU

M. 7wU N. 9wU

A¨vKwUwfwU (

^{wb‡R Kwi}

)

/wkÿv_©xi KvR

Avw_©K weeiYx cÖ¯‘‡Zi D‡Ïk¨mg~n eY©bv KiæY|

(4)

cvV-11.2 Avw_©K weeiYx cÖ¯‘‡Z wnmveweÁv‡bi bxwZgvjvi cÖ‡qvM

D‡Ïk¨

• Avw_©K weeiYx cÖ¯‘‡Zi mwVK wbqg-bxwZ¸‡jv ej‡Z cvi‡eb|

• Avw_©K djvdj I Avw_©K Ae¯’v wbY©‡qi Rb¨ mwVK c×wZ Aej¤^b Ki‡Z cvi‡eb|

wnmveweÁv‡bi bxwZgvjv

mwVKfv‡e Avw_©K djvdj I Avw_©K Ae¯’v wbiƒc‡Yi Rb¨ ˆZwi Kiv nq wek` Avq weeiYx I Avw_©K Ae¯’vi weeiYx| GB cÖwµqvi Rb¨ wnmveweÁv‡bi wKQz wbqg AbymiY Kiv nq| wb‡gœ G wbqg¸‡jv Av‡jvPbv Kiv nj :

1. eëmvwqK ¯^Ë¡v bxwZ : GB bxwZ Abyhvqx gvwjK‡K eëmvq cÖwZôvb †_‡K Avjv`v we‡ePbv Kiv nq| ZvB Avgiv gvwj‡Ki bv‡g wnmve bv †i‡L Kvievi cÖwZôv‡bi bv‡g wnmve ivwL| hvi Rb¨ g~jab eëmvq cÖwZôv‡bi Rb¨

`vq Avi D‡Ëvjb n‡jv Zvi wb‡Ri LiP hv g~jab‡K Kwg‡q †`q|

2. Pjgvb cÖwZôvb aviYv : G aviYv Abyhvqx wKQz wbw`©ó †gqv`x cÖwZôvb Qvov Ab¨vb¨ cÖwZôvbmg~n Awbw`©óKvj a‡i Pjgvb _vK‡e e‡j g‡b Kiv nq| A_©vr cÖwZôvbwU eQ‡ii ci eQi Pj‡e Ges fwel¨‡Z G e¨emv eÜ Kivi †Kvb cwiKíbv †bB| GB bxwZi Kvi‡Y Avq I e¨q‡K g~jab I gybvdv RvZxq `yB †kªwY‡Z fvM Kiv nq|

g~jab RvZxq Avq-e¨q Øviv Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq| Avi ¯’vqx m¤ú‡`i †¶‡Î Zvi Rxeb Kvj ch©š— cÖwZ eQi AePq ai‡Z nq| GB bxwZ bv _vK‡j Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv m¤¢e nZ bv Ges AePq aiviI cÖ‡qvRb nZ bv|

3. wnmve Kvj aviYv : Pjgvb bxwZ Abyhvqx eëmv‡qi wbw`©ó †Kvb Avqy®‹vj †bB| ZvB e‡j eëmv‡qi Avw_©K Ae¯’v Rvbvi Rb¨ Abš—Kvj A‡c¶v Kiv hvq bv| G Rb¨ cÖwZ Avw_©K erm‡iB eëmv‡qi djvdj Rvbv

`iKvi Avq weeiYx I Avw_©K weeiYxi gva¨‡g| GB Abš— Rxeb‡K †QvU †QvU mgqKv‡j fvM K‡i e¨emv‡qi jvf-¶wZ I Avw_©K Ae¯’v wbY©q Kiv nq| wnmveweÁv‡bi GB aviYv‡K wnmveKvj aviYv ejv nq| Z‡e G wnmveKvj Qq gvmI n‡Z cv‡i Avevi GK eQiI n‡Z cv‡i|

4. e‡Kqv aviYv : G aviYvwU bM` aviYvi wecixZ| bM` aviYvq ïaygvÎ bM` †jb‡`b¸‡jv wnmvef~³ Kiv nq|

Avi e‡Kqv aviYvq bM` I evKx mg¯— †jb‡`bmg~nB wnmvef~³ n‡e| †Kvb Avq AwR©Z n‡q‡Q wKš‘ Zv bM‡`

cvIqv hvqwb Ges †Kvb e¨q msNwUZ n‡q‡Q wKš‘ bM‡` cwi‡kva Kiv nqwb ZvI wnmvef~³ Kiv n‡e|

5. i¶YkxjZvi bxwZ : e¨emv‡qi m¤¢ve¨ †jvKmvb Gov‡bvi Rb¨ †h mveavbZv Aej¤^b Kiv nq Zv‡K i¶YkxjZv e‡j| GB bxwZi g~jK_v nj 100% jvf nIqvi m¤¢vebv n‡jI Zv jvf bv nIqv ch©š— wnmvef~³ Kiv hv‡e bv wKš‘ †jvKmvb nIqvi m¤¢vebv _vK‡j Zv wnmv‡e †`Lv‡Z n‡e| GB bxwZ Abyhvqx mgvcbx gRy` c‡Y¨i µqg~j¨ I evRvig~j¨ G `yBwUi g‡a¨ †hwUi g~j¨ Kg †mwU wnmv‡e wjwce× Ki‡Z n‡e|

6. µqg~j¨ bxwZ : GB bxwZ Abyhvqx GKwU cÖwZôv‡bi ¯’vqx m¤ú` †h g~‡j¨ µq Kiv nq †mB g~‡j¨B cÖwZ eQi Avw_©K weeiYx‡Z †`Lv‡Z nq| †hgb- †Kvb cÖwZôvb 1,00,000 UvKvq GKwU †gwkb µq Kij| GB 1,00,000 UvKvB nj †gwkbwUi µqg~j¨ Ges GB g~‡j¨B cÖwZ eQi Avw_©K weeiYx‡Z †`Lv‡Z n‡e| KviY

¯’vqx m¤úwË `xN©Kvj e¨emvq e¨env‡ii Rb¨ µq Kiv nq wewµi Rb¨ bq|

7. mvgÄm¨Zv bxwZ : GB bxwZ Abyhvqx wnmve Kvh©µ‡g GKevi †h wbqg I bxwZ AbymiY Kiv n‡q‡Q Zv cÖ‡Z¨K eQ‡i GKBfv‡e AbymiY Ki‡Z n‡e| A_©vr GK eQi GK c×wZ Av‡iK eQi Ab¨ c×wZ AbymiY Kiv hv‡e

(5)

bv| GiKg †¶‡Î wnmvemg~‡ni mwVK Zzjbv Kiv hvq bv Ges e¨emv‡qi Avw_©K Ae¯’vi cwieZ©‡bi mwVK wPÎ cvIqv hvq bv|

8. e¯‘wbôZv aviYv : wnmvei¶‡Ki Ávb, AwfÁZv I eyw×gËvi Øviv †jb‡`bmg~n wnmvef~³KiY‡K e¯‘wbôZvi aviYv e‡j| eëmv msµvšÍ Z_¨ wnmvei¶K KZ©„K wjwce× Kivi Av‡M Gi cÖvmw½KZv I AcÖvmw½KZv hvPvB K‡i †`L‡Z n‡e| †hgb-Nwo, ÷¨vcjvi, cvwÂs †gwkb, K¨vjKz‡jUi cÖf„wZ eëmv‡q `xN©w`b eënvi nq wKš‘

G‡`i g~j¨ A‡c¶vK…Z Kg nIqvq G‡`i‡K m¤úwË wnmv‡e MY¨ Kiv nq bv| ZvB G¸‡jv‡Z mswkøó wnmve eQ‡ii LiP wnmv‡e wjwce× Ki‡Z nq|

mvims‡ÿc:

♦ wnmveweÁvbxiv Avw_©K weeiYx cÖKvk Ki‡Z wM‡q wKQz g~jbxwZ †g‡b P‡jb| GB g~jbxwZ¸‡jv me©Rb ¯^xK…Z wnmveweÁv‡bi bxwZgvjv|

♦ w`‡b w`‡b e¨emvq cÖwZôv‡bi AvKvi I RwUjZv evo‡Q| ZvB GB me bxwZgvjvi cÖ‡qvRbI evo‡Q|

♦ wnmveweÁv‡bi GB bxwZgvjv AbymiY Ki‡j wnmveweÁvb Z‡_¨i MÖnY‡hvM¨Zv, wbf©i‡hvM¨Zv I †evaMg¨Zv e„w×

cvq|

cv‡VvËi g~j¨vqb-11.2

mwVK DË‡ii cv‡k wUK (√) wPý w`b 1. Pjgvb cÖwZôvb aviYv ej‡Z eySvqÑ

K. GKB cÖwZôvb `xN©Kvj a‡i Pj‡Z _vK‡e L. m¤úwË µqg~‡j¨ wnmvef~³ Kiv n‡e M. m¤úwËi evrmwiK Avq avh© Kiv n‡e N. †Kv‡bvwUB bq

2. wnmveweÁv‡bi mË¡v aviYv ej‡Z wK eySvq?

K. gvwjK I eëmvi c„_K ¯^Zš¿ mË¡v †bB L. gvwj‡Ki `vq I eëmv‡qi `vq GKB M. gvwjK I eëmvi c„_K ¯^Zš¿ mËv we`¨gvb N. gvwjK I eëmv Awfbœ mË¡v

3. wnmveweÁv‡bi aviYv I bxwZmg~n AbymiY Ki‡jÑ K. Z_¨ e„w× cvq

L. Avw_©K weeiYx I cÖwZ‡e`‡bi DrcwË N‡U M. ¸iyZ¡c~Y© Z‡_¨i cÖ‡qvRbxqZv eRvq ivLv hvq

N. wnmveweÁvb Z‡_¨i MÖnY‡hvM¨Zv I wbf©i‡hvM¨Zv e„w× cvq

A¨vKwUwfwU (

wb‡R Kwi

)

/wkÿv_©xi KvR

Avw_©K weeiYx cÖYq‡b wnmveweÁvbxiv †h mKj bxwZgvjv †g‡b P‡jb Zvi GKwU ZvwiKv ˆZix KiæY|

(6)

cvV-11.3 Avw_©K weeiYx cÖ¯‘ZKi‡Y we‡eP¨ mgš^qmg~n

D‡Ïk¨

• Avw_©K weeiYx cÖ¯‘‡Zi wewfbœ mgš^q m¤ú‡K© ej‡Z cvi‡eb|

• Avw_©K weeiYx cÖ¯‘ZKv‡j cÖ‡qvRbxq mgš^q mvab Ki‡Z cvi‡eb|

wnmveweÁv‡bi mgš^qmg~n

wnmveweÁv‡bi bxwZ Abymv‡i Avw_©K weeiYxi wek` Avq weeiYx‡Z GKwU wbw`©ó wnmveKv‡ji mKj gybvdv RvZxq LiP I gybvdvRvZxq Avq‡K wnmvef‚³ Kiv nq| GB mKj Avq Ges e¨q cwi‡kvwaZ A_ev Acwi‡kvwaZ DfqB wnmvef~³ n‡e| Z‡e wnmveKv‡ji Av‡Mi A_ev c‡ii †Kvb Avq-e¨q PjwZ eQ‡i wnmvef~³ n‡e bv| Avgiv Rvwb, mvaviYZ †iIqvwg‡ji DØ„Ë wb‡q Avw_©K weeiYx ˆZwi Kiv nq| Z‡e bvbv Kvi‡Y wKQz wnmveLvZ mswk ó wnmveKv‡ji Rb¨ cwic~Y© bvI n‡Z cv‡i| GRb¨ †iIqvwgj cÖ¯‘‡Zi ci H wnmveKv‡ji - AwMÖg LiP, e‡Kqv LiP, Abv`vqx Avq, AwMÖg Avq Ges AbM` I Ab¨vb¨ †jb‡`b †h¸‡jv wnmvef‚³ nqwb †m¸‡jv cÖ‡qvRbxq mgš^q `vwLjvi gva¨‡g mgš^q mvab Kiv nq|

Avw_©K weeiYx cÖ¯‘‡Z mvaviYZ †h mg¯Í mgš^q mvab Kiv cÖ‡qvRb nq wb‡P †m¸‡jvi eY©bv Kiv nj :

1. mgvcbx gRy` cY¨ : eQi †k‡l †h cwigvY cY¨ AwewµZ Ae¯’vq _v‡K Zv‡K mgvcbx gRy` cY¨ e‡j| GwU mvaviYZ †iIqvwg‡j AšÍf©y³ _v‡K bv| †Kvb wnmveKv‡ji †k‡l †h mgvcbx gRy` cY¨ _v‡K Zv weµxZ c‡Y¨i g~j¨ wba©vi‡Yi mgq †gvU cÖZ¨¶ LiP †_‡K ev` w`‡q wek` Avq weeiYx‡Z †`Lv‡bv nq Ges Avw_©K Ae¯’vi weeiYx‡Z PjwZ m¤ú` cv‡k mgvcbx gRy` bv‡g †`Lv‡bv nq|

D`vniY : eQi †k‡l gRy` c‡Y¨i g~j¨vqb Kiv n‡q‡Q 50,000 UvKv| wek` Avq weeiYx‡Z wewµZ c‡Y¨i e¨q wbY©‡qi mgq †gvU cÖZ¨¶ LiP †_‡K 50,000 UvKv ev` w`‡Z n‡e Avevi Avw_©K weeiYx‡Z PjwZ m¤ú` cv‡k¦©

mgvcbx gRy` bv‡g wjL‡Z n‡e|

2. e‡Kqv LiP : †Kvb wbw`©ó wnmve Kvj †k‡li †h mKj e‡Kqv LiP i‡q‡Q A_ev wnmvef‚³ nqwb †m¸‡jv‡K wek` Avq weeiYx‡Z LiP wnmv‡e †`Lv‡Z n‡e| KviY GwU eZ©gvb wnmve Kv‡ji LiP| cvkvcvwk mgcwigvY UvKv Avw_©K Ae¯’vi weeiYx‡Z PjwZ `vq wnmv‡e †`Lv‡Z n‡e|

D`vniY : †eZb e‡Kqv i‡q‡Q 1,000 UvKv hv wnmvef~³ nqwb| G‡¶‡Î e‡Kqv 500 UvKv wek` Avq weeiYx‡Z †eZ‡bi mv‡_ †hvM K‡i LiP †`Lv‡Z n‡e Ges Avw_©K weeiYx‡Z e‡Kqv †eZb bv‡g PjwZ `vq wnmv‡e Aš—f©~³ n‡e|

3. AwMÖg cÖ`Ë LiP : †Kvb wbw`©ó wnmveKv‡ji †Kvb Li‡Pi g‡a¨ hw` AwMÖg cÖ`Ë LiP AšÍf©~³ _v‡K Zvn‡j Zv wek` Avq weeiYx‡Z mswkøó LiP †_‡K ev` w`‡Z n‡e Ges Avw_©K Ae¯’vq weeiYx‡Z AwMÖg LiP bv‡g PjwZ m¤ú` wnmv‡e †`Lv‡Z n‡e|

D`vniY: exgv LiP AwMÖg cÖ`vb Kiv n‡q‡Q 1,000 UvKv| G‡¶‡Î AwMÖg exgv 1,000 UvKv wek` Avq weeiYx‡Z exgv LiP †_‡K ev` w`‡Z n‡e Ges Avw_©K Ae¯’vi weeiYx‡Z AwMÖg exgv bv‡g PjwZ m¤ú` cv‡k

†`Lv‡Z n‡e|

4. e‡Kqv ev Abv`vqx Avq : †Kvb wbw`©ó wnmve Kvj †k‡l hw` gybvdvRvZxq †Kvb Avq e‡Kqv _v‡K Zvn‡j wek`

Avq weeiYx‡Z D³ Avq‡K mswkøó Av‡qi mv‡_ †hvM K‡i w`‡Z n‡e Ges Avw_©K Ae¯’vi weeiYx‡Z e‡Kqv Avq bv‡g PjwZ m¤ú` wnmv‡e †`Lv‡Z n‡e|

(7)

D`vniY : wewb‡qv‡Mi my` cÖvc¨ n‡q‡Q 3,000 UvKv hv GLbI cvIqv hvqwb| G‡¶‡Î D³ wewb‡qv‡Mi my`

wek` Avq weeiYx‡Z Avq wnmv‡e †`Lv‡Z n‡e Ges Avw_©K Ae¯’vi weeiYx‡Z Abv`vqx my` bv‡g PjwZ m¤ú`

cv‡k †`Lv‡Z n‡e|

5. AwMÖg cÖvß Avq : †Kvb wbw`©ó wnmve Kv‡ji Av‡qi g‡a¨ hw` AwMÖg cÖvß Avq _v‡K Zvn‡j D³ Avq‡K wek`

Avq weeiYx‡Z mswkøó Avq †_‡K ev` w`‡Z n‡e Ges Avw_©K Ae¯’vi weeiYx‡Z PjwZ `vq cv‡k AwMÖg Avq bv‡g †`Lv‡Z n‡e|

D`vniY: wk¶vbexk †mjvgx 12,000 UvKv 3 eQ‡ii Rb¨ cvIqv †Mj|

G‡¶‡Î AwMÖg cÖvß wk¶vbexk 8,000 UvKv wek` Avq weeiYx‡Z wk¶vbexk †mjvgx †_‡K ev` hv‡e Ges Avw_©K Ae¯’vi weeiYx‡Z PjwZ `vq cv‡k AwMÖg wk¶vbexk †mjvgx wnmv‡e †`Lv‡Z n‡e|

6. gvwjK KZ©„K cY¨ D‡Ëvjb : gvwjK KZ©„K e¨emvwqK cY¨ D‡Ëvjb nj gvwj‡Ki e¨w³MZ LiP hv µq‡K n«vm K‡i| ZvB GwU wek` Avq weeiYx‡Z µq †_‡K ev` w`‡Z nq Ges mgcwigvY UvKv gvwjKvbv ¯^‡Ë¡i weeiYx‡Z g~jab †_‡K ev` w`‡Z nq|

D`vniY: gvwjK KZ…©K cY¨ D‡Ëvjb 5,000 UvKv hv wnmvef~³ nqwb|

G‡¶‡Î 5,000 UvKv wek` Avq weeiYx‡Z µq †_‡K cY¨ D‡Ëvjb ev` w`‡Z n‡e Ges Avw_©K Ae¯’vi weeiYx‡Z g~jab †_‡K ev` w`‡Z n‡e|

7. AePq : m¤úwË e¨env‡ii d‡j †h cwigvY g~j¨ n«vm nq Zv‡K AePq e‡j| GB AePq wek` Avq weeiYx‡Z cwiPvjb LiP wnmv‡e †jLv nq Ges cyÄxf~Z AeP‡qi mv‡_ AePq †hvM K‡i Avw_©K Ae¯’vi weeiYx‡Z mswk ó m¤úwË †_‡K ev` w`‡Z nq| -

D`vniY: †iIqvwg‡j Avmevec‡Îi g~j¨ 50,000 UvKv Ges AeP‡qi nvi 10%| G‡¶‡Î AePq n‡e (50,000×10%) =5000 UvKv| Avw_©K weeiYx‡Z G AePq wbgœwjwLZfv‡e †`Lv‡Z n‡e|

wek` Avq weeiYx

cwiPvjb LiP t UvKv

AePq 5,000

Avw_©K Ae¯’vi weeiYx

¯’vqx m¤ú` t UvKv UvKv

AvmevecÎ 50,000

(-) AePq 5,000 45,000

8. Ae‡jvcb : AjxK m¤úwË, A¯úk©bxq m¤úwË I BRviv m¤úwËi GKwU wbw`©ó Ask cÖwZ eQi Ae‡jvcb Ki‡Z nq| GB Ae‡jvcb wek` Avq weeiYx‡Z cwiPvjb LiP wnmv‡e †`Lv‡Z nq Ges Avw_©K Ae¯’vi weeiYx‡Z mswk ó m¤úwË †_‡K ev` w`‡Z nq| -

D`vniY: mybv‡gi Ae‡jvcb 10% Ki‡Z n‡e| †iIqvwg‡j mybvg 80,000 UvKv|

G‡¶‡Î mybv‡gi Ae‡jvcb n‡e 8,000 UvKv hv wek` Avq weeiYx‡Z cwiPvjb LiP wnmv‡e †`Lv‡Z n‡e Ges Avvw_©K Ae¯’vi weeiYx‡Z m¤úwËi cv‡k mybvg †_‡K ev` w`‡Z n‡e|

9. Abv`vqx cvIbv/†`bv/Kz-FY : †`bv`vi ev cÖvc¨ wnmv‡ei g‡a¨ wewfbœ Kvi‡Y †h cwigvY Ask Av`vq‡hvM¨ bq e‡j wbwðZ nIqv hvq ZvB nj Abv`vqx cvIbv/Abv`vqx †`bv ev KzFY| GB Abv`vqx cvIbv wek` Avq weeiYx‡Z cwiPvjb LiP wnmv‡e †`Lv‡Z n‡e Ges Avw_©K Ae¯’vi weeiYx‡Z †`bv`vi ev cÖvc¨ wnmve †_‡K ev`

w`‡Z n‡e|

D`vniY : Abv`vqx cvIbvi cwigvY 500 UvKv hv wnmvef~³ nqwb|

(8)

G‡¶‡Î Abv`vqx cvIbv 500 UvKv wek` Avq weeiYx‡Z cwiPvjb LiP wnmv‡e †`Lv‡Z n‡e Ges Avw_©K Ae¯’vi weeiYx‡Z †`bv`vi ev cÖvc¨ wnmve †_‡K ev` w`‡Z n‡e|

10. webvg~‡j¨ cY¨ weZiY : aiv hvK wnmve eQ‡i cÖPv‡ii Rb¨ webvg~‡j¨ cY¨ weZiY Kiv n‡q‡Q 5,000 UvKv|

Gi d‡j e¨emvwqK c‡Y¨i n«vm cvq Ab¨w`‡K GwU cÖwZôv‡bi LiP hv weÁvcb LiP| G‡¶‡Î 5,000 UvKv wek` Avq weeiYx‡Z µq †_‡K ev` w`‡Z n‡e Ges cwiPvjb LiP wnmv‡e weÁvc‡bi mv‡_ †hvM K‡i †`Lv‡Z n‡e|

11. wejw¤^Z gybvdvRvZxq LiP : wKQz wKQz gybvdvRvZxq LiP Av‡Q hv †_‡K GKvwaK eQi myweav cvIqv hvq e‡j GwU‡K GKwU wnmveKv‡j bv †`wL‡q cieZx© K‡qKwU wnmve Kv‡ji LiP wnmv‡e †`Lv‡bv nq|

D`vniY: weÁvcb Li‡Pi `yB-Z…Zxqvsk wejw¤^Z Ki‡Z n‡e| †iIqvwg‡j weÁvcb LiP †`Iqv Av‡Q 15,000 UvKv| G‡¶‡Î weÁvcb LiP n‡Z `yB-Z…Zxqvsk A_©vr 10,000 UvKv wek` Avq weeiYx‡Z ev` w`‡Z n‡e Ges Avw_©K Ae¯’vi weeiYx‡Z m¤ú` cv‡k wejw¤^Z weÁvcb bv‡g †`Lv‡Z n‡e|

12. Abv`vqx cvIbv mwÂwZ : †`bv`vi ev cÖvc¨ wnmve †_‡K Abv`vqx cvIbv ev` †`Iqvi ci Aewkó cÖvc¨ ev

†`bv`vi wnmve †_‡K wKQz Ask cieZx©‡Z Av`vq bvI n‡Z cv‡i| GwU m¤¢ve¨ ¶wZ wnmv‡e wek` Avq weeiYx‡Z cwiPvjb LiP wnmv‡e †`Lv‡bv nq Ges Avw_©K Ae¯’vi weeiYx‡Z †`bv`vi ev cÖvc¨ wnmve †_‡K ev`

†`Iqv nq|

D`vniY: †`bv`vi ev cÖvc¨ wnmv‡ei 5,000 UvKv Av`vq‡hvM¨ bq, Aewkó †`bv`v‡ii Dci 5% m‡›`nRbK Abv`vqx cvIbv mwÂwZ ivL‡Z n‡e| †iIqvwg‡j †`bv`vi †`Iqv Av‡Q 55,000 UvKv, Abv`vqx †`bv mwÂwZ Av‡Q 3,000 UvKv| G‡¶‡Î bZzb Abv`vqx †`bv mwÂwZi cwigvY n‡e (55,000 − 5,000 × 5% = 2,500) UvKv| Abv`vqx cvIbv, Abv`vqx †`bv mwÂwZ wb‡gœ wek` Avq weeiYx I Avw_©K Ae¯’vi weeiYx‡Z †`Lv‡bv nj:

wek` Avq weeiYx

UvKv UvKv

Abv`vqx cvIbv 5,000

(+) Abv`vqx †`bv mwÂwZ (bZzb) 2,500

7,500

(−) cyivZb Abv`vqx †`bv mwÂwZ 3,000

4,500

UvKv UvKv PjwZ m¤ú` t

†`bv`vi ev cÖvc¨ wnmve 55,000

(−) Abv`vqx cvIbv 5,000

50,000

(−) Abv`vqx †`bv mwÂwZ 2,500

47,500

(9)

...

mvims‡ÿc:

♦ mvaviYZ †iIqvwg‡ji wfwË‡ZB Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq| Z‡e mwVK djvd‡ji I Avw_©K Ae¯’v wbiƒcb Kivi Rb¨ wKQz mgš^q mva‡bi cÖ‡qvRb nq|

♦ `yÕZidv `vwLjv c×wZ Abyhvqx cÖwZwU mgš^q `ywU wnmve‡K cÖfvweZ K‡i|

♦ mvaviYZ mgvcbx gRy` cY¨, e‡Kqv I AwMÖg LiP, e‡Kqv I AwMÖg Avq, AePq, Abv`vqx †`bv, Abv`vqx †`bv mwÂwZ, cY¨ D‡Ëvjb, wejw¤^Z gybvdv RvZxq Li‡Pi Rb¨ mgš^q mva‡bi cÖ‡qvRb nq|

cv‡VvËi g~j¨vqb-11.3

1. cÖwZwU mgš^q KqwU wnmve‡K cÖfvweZ K‡i?

K. 1wU L. 2wU

M. 3wU N. 4wU

2. AePq wK ai‡Yi nq?

K. g~jab RvZxq L. gybvdv RvZxq

M. wejw¤^Z N. †Kv‡bvwUB bq

3. e‡Kqv µq GKwUÑ

K. `vq L. Avq

M. m¤úwË N. ¶wZ

4. Abv`vqx cvIbv wK‡mi Dci avh© Kiv nq?

K. cÖvc¨ wej L. cÖ‡`q wej

M. cvIbv`vi N. †`bv`vi

A¨vKwUwfwU (

wb‡R Kwi

)

/wkÿv_©xi KvR

Avw_©K Ae¯’vi weeiYx ˆZix‡Z e¨eüZ K‡qKwU mgš^‡qi bvg wjLyb|

(10)

cvV-11.4 GK gvwjKvbv e¨emv‡qi Avw_©K weeiYxi avcmg~n

D‡Ïk¨

• Avw_©K weeiYxi avc¸‡jv eY©bv Ki‡Z cvi‡eb|

• wek` Avq weeiYxi D‡Ïk¨ ej‡Z cvi‡eb|

• wek` Avq weeiYxi QK AsKb Ki‡Z cvi‡eb|

Avw_©K weeiYxi avcmg~n

GKwU wbw`©ó wnmve Kvj †k‡l eëmvwqK cÖwZôvb Zvi mviv eQ‡ii eëmvwqK Kvh©Kjv‡ci mvgwMÖg djvdj I Avw_©K Ae¯’v Rvbvi Rb¨ †h weeiYxmgyn cÖ¯‘Z K‡i †m¸‡jv‡K Avw_©K weeiYx e‡j| Avw_©K weeiYx e„n`vKvi Z_¨ eënviKvix‡ì cÖwZôv‡bi Avw_©K Ae¯’v, djvdj, bM` cÖevn m¤ú‡K© Z_¨ cÖ`vb K‡i A_©‰bwZK wm×všÍ MÖn‡Y mnvqZv K‡i| eë¯’vcbvi `¶Zv I mvwe©K Ae¯’v g~j¨vq‡bi Ab¨Zg wfwË nj Avw_©K weeiYx|

AvšÍR©vwZK wnmve gvb-1 Abymv‡i Avw_©K weeiYx 5wU av‡c cÖ¯‘Z Kiv nq|

wb‡gœ Avw_©K weeiYxi avc¸‡jv Av‡jvPbv Kiv nj

1. wek` Avq weeiYx : †h weeiYxi gva¨‡g Kvievi cÖwZôv‡bi gybvdv RvZxq Avq-e¨q¸‡jv wjwce× K‡i jvf ev

¶wZ wbY©q Kiv nq Zv‡K wek` Avq weeiYx e‡j| cY¨ µq-weµqKvix e¨emv‡qi cY¨ weµq n‡Z weµxZ c‡Y¨i e¨q ev` w`‡j †gvU gybvdv cvIqv hvq Avi †gvU gybvdi m‡½ Ab¨vb¨ Avq †hvM K‡i c‡iv¶ e¨q ev`

w`‡j bxU gybvdv cvIqv hvq| Ab¨w`‡K †h mKj cÖwZôvb cY¨ weµq K‡i bv eis †mev cÖ`vb K‡i †mB‡¶‡Î

†mev Avq †_‡K hveZxq e¨q ev` w`‡j bxU gybvdv cvIqv hvq|

2. gvwjKvbv ¯^Ë¡ weeiYx : GB weeiYx‡Z gvwj‡Ki g~ja‡bi mv‡_ AwZwi³ g~jab, g~ja‡bi my`, bxU jvf †hvM K‡i †hvMdj †_‡K D‡Ëvjb, D‡Ëvj‡bi my`, bxU ¶wZ ev` w`‡q gvwjKvbv ¯^‡Ë¡i cwigvY wbY©q Kiv nq|

3. Avw_©K weeiYx : wnmveKv‡ji †k‡l GKwU wbw`©ó Zvwi‡L cÖwZôv‡bi cÖK…Z Avw_©K Ae¯’v Rvbvi Rb¨ mKj cÖKvi m¤úwË, `vqmg~n Ges g~jab wb‡q †h weeiYx cÖ¯‘Z Kiv nq Zv‡K Avw_©K Ae¯’vi weeiYx ejv nq|

4. bM` cÖevn weeiYx : †h weeiYxi gva¨‡g GKwU wnmveKv‡j †Kvb †Kvb Drm n‡Z bM` A‡_©i AvMgb N‡U Ges

†Kvb& †Kvb& Lv‡Z bM` A‡_©i e¨envi nq Zv Rvbv hvq Zv‡K bM` cÖevn weeiYx e‡j|

5. Avw_©K weeiYxi UxKvmg~n : Avw_©K weeiYx‡Z wjwce× Z_¨mg~n‡K Av‡iv mnRfv‡e eySvi Rb¨ weeiYx¸‡jvi

†k‡l eY©bvg~jK †h weeiYxi AvKv‡i ms‡hvwRZ UxKv _v‡K Zv‡K Avw_©K weeiYxi UxKv ejv nq|

wek` Avq weeiYx gvwjKvbv ¯^Ë¡ weeiYx Avw_©K Ae¯’vi weeiYx bM` cÖevn weeiYx

Avw_©K weeiYxi UvKvmg~n I

¸i“Z¡c~Y© wnmv‡ei bxwZgvjv Avw_©K weeiYx

(11)

wek` Avq weeiYxi D‡Ïk¨

1. Avw_©K djvdj : wek` Avq weeiYxi gva¨‡g †Kvb cÖwZôv‡bi GKwU wbw`©ó wnmve Kv‡ji wK cwigvY jvf ev

¶wZ n‡q‡Q Zv Rvbv hvq|

2. mwVK wbqš¿Y : G weeiYxi gva¨‡g mKj cÖZ¨¶ I c‡iv¶ LiP c„_Kfv‡e Rvbv hvq e‡j mwVK wbqš¿Y Kiv hvq|

3. `¶Zv e„w× : †h‡nZz cÖwZôv‡bi mKj Avq-e¨q msµvšÍ Z_¨ G weeiYxi gva¨‡g Rvbv hvq d‡j cÖwZôv‡bi

`¶Zv e„w× cvq|

4. AvqKi wbY©q : cÖwZôv‡bi wek` Avq weeiYxi Dci wfwË K‡i bxU jv‡fi Dci AvqKi msµvšÍ e¨vcv‡i wm×všÍ MÖnY Kiv hvq|

cwi‡k‡l ejv hvq GKwU cÖwZôv‡bi Avw_©K djvdj KZUzKz AwR©Z nj Zv wbY©q Kivi D‡Ï‡k¨B wek` Avq weeiYx ˆZwi Kiv nq|

wek` Avq weeiYx cÖ¯‘Z (†mev cÖ`vbKvix e¨emvq) :

†h mg¯— cÖwZôvb †Kvb cÖKvi cY¨`ªe¨ µq-weµq K‡i bv eis †mev cÖ`vb K‡i _v‡K G ai‡Yi cÖwZôvbmg~n‡K

†mev`vbKvix cÖwZôvb e‡j| GiKg e¨emv‡q Avq †_‡K †mev cÖ`v‡bi hveZxq LiPmg~n ev` w`‡j bxU gybvdv cvIqv hvq|

D`vniY : 2013 mv‡ji Rvbyqvwi 1 Zvwi‡L wifvi wfD †gv‡Uj gqgbwmsn eëmv ïiy Kij| 31 wW‡m¤î Zvwi‡L Zv‡ì wbgœwjwLZ †iIqvwgjwU cIqv †Mj :

wifvi wfD †gv‡Uj gqgbwmsn

†iIqvwgj 31 wW‡m¤^i, 2013

bs µ wnmv‡ei bvg L.c„. †WweU (UvKv) †µwWU

(UvKv)

1 bM` 1,200

2 D‡Ëvjb 500

3 MvcøvBR 440

4 exgv †mjvgx 560

5 hš¿cvwZ 1,700

6 BgviZ 7,000

7 fvov Avq 6,000

8 cÖ‡`q †bvU 900

9 10% eÜKx FY 3,000

10 g~jab 6,000

11 AvmevecÎ 3,000

12 weÁvcb LiP 300

13 †eZb 1,000

14 Dc‡hvM LiP 200

15,900 15,900 Ab¨vb¨ Z_¨vejx :

(12)

1. Ae¨eüZ mvcøvBR 1,000 UvKv|

2. †eZb e‡Kqv 200 UvKv|

3. AwMÖg exgv cÖ`vb 80 UvKv|

4. AePq : BgviZ 350 UvKv, AvmevecÎ 300 UvKv|

†Zvgvi KiYxq : 31 wW‡m¤^i 2013 mv‡ji mgvß eQ‡ii wek` Avq weeiYx cÖ¯‘Z Ki|

wifvi wfD †gv‡Uj gqgbwmsn wek` Avq weeiYx

2013 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii

weeiY UvKv UvKv UvKv

Avqmg~n :

fvov Avq 6000

ev` LiPmg~n :

mvc vBR LiP 440

ev`-Ae¨eüZ 100

wegv †mjvwg 560 340

ev`-AwMÖg 80

weÁvcb LiP 480

300

†eZb 1,000

†hvM-e‡Kqv 200

F‡Yi e‡Kqv my` 1,200

AePq : 300

BgviZ 350

AvmevecÎ 300

650

3,270

wbU gybvdv 2,730

eûavc wewkó wek` Avq weeiYx Ges cÖ¯‘Z cÖYvjx:

cY¨ µq weµqKvix e¨emv cÖwZôv‡bi Av‡qi cÖavb Drm nj cY¨ weµ‡qi gva¨‡g cÖvß A_©| GB cÖvß A_© nj e¨emv cÖwZôv‡bi cwiPvjb Avq| GB cwiPvjb Av‡qi cvkvcvwk wKQz AcwiPvjb AvqI i‡q‡Q †hgb- wewb‡qv‡Mi my`, fvov cÖvwß, wk¶vbexk †mjvgx, e¨vsK Rgvi my` BZ¨vw`| Aciw`‡K cÖwZôv‡bi cwiPvjb LiP i‡q‡Q †hgb- µq, gRywi, †eZb, weÁvcb, †givgZ LiP, Abv`vqx cvIbv, m¤úwËi AePq BZ¨vw`| cvkvcvwk wKQz AcwiPvjb LiP i‡q‡Q †hgb- g~ja‡bi my`, F‡Yi my`, wk¶vbexk fvZv, e¨vsK PvR©, Kwgkb cÖ`vb BZ¨vw`|

DcwiD³ LiP Ges Avq¸‡jv‡K wewfbœ av‡c Avjv`vfv‡e †`wL‡q e¨emvq cÖwZôv‡bi wbU jvf ev ¶wZ wbY©q Kivi cÖwµqv‡KB wek` Avq weeiYx e‡j|

cÖ¯‘Z cÖYvjx : cY¨ µq-weµqKvix e¨emvq cÖwZôv‡bi jvf-¶wZ wbY©‡qi Rb¨ wek` Avq weeiYx‡K wZbwU av‡c mvwR‡q cÖ¯‘Z Kiv nq|

cÖ_g av‡c cY¨ weµ‡qi cÖvß UvKv †_‡K weµxZ c‡Y¨i e¨q ev` w`‡q †gvU jvf ev †gvU gybvdv wbY©q Kiv nq|

mgvavb

(13)

wØZxq av‡c †gvU gybvdv ev †gvU jv‡fi mv‡_ c‡iv¶ cwiPvjb Avq †hvM K‡i †hvMdj †_‡K cwiPvjb LiP ev`

w`‡q cwiPvjb gybvdv wbY©q Kiv nq|

Z…Zxq av‡c cwiPvjb Av‡qi mv‡_ wbU AcwiPvjb Avq (AcwiPvjb Avq-AcwiPvjb e¨q) †hvM K‡i bxU gybvdv wbY©q Kiv nq|

wb‡gœ cwiPvjb Avq, cwiPvjb LiP Ges AcwiPvjb Avq I Li‡Pi GKwU ZvwjKv †`qv n‡jv:

cwiPvjb Avq cwiPvjb e¨q AcwiPvjb Avq AcwiPvjb e¨q

cÖZ¨¶ : cÖZ¨¶ : ¯’vqx m¤ú` weµq n‡Z

gybvdv

¯’vqx m¤ú` weµqRwbZ

¶wZ

cY¨ ev †mev weµq cY¨ µq wewb‡qv‡Mi my` Kwgkb cÖ`vb µq cwienb D‡Ëvj‡bi my` g~ja‡bi my`

gRywi cÖ`Ë F‡Yi my` FY ev e¨vsK F‡Yi my`

c‡iv¶ : Avg`vbx ïé e¨vsK Rgvi my` e¨vsK RgvwZwi‡³i my`

evÆv cÖvwß RvnvR fvov wk¶vbwek †mjvgx e¨vsK PvR©

Kwgkb cÖvwß WK PvR© Dcfvov wk¶vbwek fvZv

KviLvbvi fvov I we`y¨r

cÖvß jf¨vsk Pzwi ev `yN©UbvRwbZ ¶wZ R¡vjvwb LiP

c‡iv¶ : weµq cwienb

†eZb Awd‡mi fvov we`y¨r LiP Awdm LiP evÆv cÖ`vb

¯’vqx m¤ú‡`i

†givgZ WvK I Zvi weÁvcb gwbnvix c¨vwKs LiP Abv`vqx cvIbv mwÂwZ

ågY LiP exgv LiP

¯’vqx m¤ú‡`i AePq

BRviv m¤ú‡`i Ae‡jvcb

mybv‡gi Ae‡jvcb eûavc wewkó wek` Avq weeiYxi bgybv QK :

(14)

cY¨ µq−weµqKvix e¨emv‡qi bvg...

wek` Avq weeiYx

...mv‡ji...Zvwi‡L mgvß eQ‡ii

UvKv UvKv UvKv

weµq * *

ev`−†diZ * *

* *

ev`−weµq evÆv * *

wbU weµq * *

ev`−weµxZ c‡Y¨i e¨q :

cÖviw¤¢K gRy` cY¨ * *

µq * *

ev`−†diZ * *

* *

ev`−µq evÆv * *

wbU µq * *

gRywi * *

µq cwienb * *

Avg`vwb ïé * *

RvnvR fvov * *

WK PvR© * * * *

ev`−mgvcwb gRy` cY¨ * *

* *

†gvU gybvdv

†hvM−c‡iv¶ cwiPvjb Avq :

Kwgkb cÖvwß * *

cÖvß evÆv * * * *

ev`−cwiPvjb LiP : * *

†eZb * *

weµq cwienb * *

Awd‡mi fvov * *

Awd‡mi we`y¨r LiP * *

(15)

UvKv UvKv UvKv

¯’vqx m¤ú‡`i †givgZ * *

WvK I Zvi LiP * *

weÁvcb * *

gwbnvwi * *

c¨vwKs LiP * *

Abv`vqx cvIbv * *

†hvM−Abv`vqx cvIbv mwÂwZ (bZzb) * *

* * we‡qvM−Abv`vqx cvIbv mwÂwZ (cyivZb) * *

†`bv`v‡ii evÆv mwÂwZ * *

ågY LiP * *

mvaviY LiP * *

Ki I AwfKi * *

Avc¨vqb LiP * *

ißvwb ïé * *

weµq cÖwZwbwai †eZb I Kwgkb * *

¯’vqx m¤ú‡`i AePq * *

BRviv m¤úwËi Ae‡jvcb * *

mybv‡gi Ae‡jvcb * *

cwiPvjb gybvdv * *

†hvM: AcwiPvjb Avq * *

fvov cÖvwß * *

wewb‡qv‡Mi my` * *

e¨vsK Rgvi my` * *

D‡Ëvj‡bi my` * *

jf¨vsk cÖvwß * *

wk¶vbwek †mjvgx * *

cÖ`Ë F‡Yi cÖvß my` * *

mÂqc‡Îi my` * *

FYc‡Îi cÖvß my` * *

m¤ú` weµq n‡Z gybvdv * * * *

ev`−AcwiPvjb LiP :

(16)

UvKv UvKv UvKv

g~ja‡bi my` * *

F‡Yi my` * *

e¨vsK PvR© * *

e¨vsK RgvwZwi‡³i my` * *

m¤úwË weµqRwbZ ¶wZ * *

wk¶vbwek fvZv * *

Kwgkb cÖ`vb * *

Pzwi ev `yN©UbvRwbZ ¶wZ * * * *

wbU AcwiPvjb LiP * *

wbU gybvdv * *

wek` Avq weeiYxi K‡qKwU e¨q wb‡q Av‡jvPbv:

1. weµxZ c‡Yï e¨q : †Kvb wbw`©ó mg‡q †h cwigvY cY¨ wewµ Kiv nq Zvi e¨wqZ Li‡Pi mgwó‡K weµxZ c‡Yï e¨q e‡j| weµxZ c‡Yï e¨q = cÖviw¤¢K gRy` cY¨ + cY¨ µq + µq msµvšÍ mKj LiP − mgvcbx gRy` cY¨| GLv‡b µq msµvšÍ LiP¸‡jv − µq cwienb, gRywi, RvnvR fvov, Avg`vbx ïé, WK PvR©

BZ¨vw`|

2. fvov : e¨emv‡q cÖwZôvb cwiPvjbv Kivi Rb¨ †Kvb evox fvov wb‡j Pzw³ Abyhvqx G eve` †h A_© cÖ`vb Kiv nq Zv‡K fvov e‡j| fvov wek` Avq weeiYx‡Z cwiPvjb Li‡Pi Aš—f©y³ nq|

3. †eZb : Kviev‡i wbhy³ Kg©Pvix‡`i †mevi wewbg‡q †h A_© cÖ`vb Kiv nq ZvB †eZb| †eZb wek` Avq weeiYx‡Z cwiPvjb Li‡P †`Lv‡Z nq|

4. exgv LiP : e¨emv‡qi wewfbœ m¤ú‡`i `yN©UbvRwbZ ¶wZc~i‡Yi Rb¨ exgv †Kv¤úvwb‡K †h cwigvY wcÖwgqvg cÖ`vb Ki‡Z nq ZvB exgv| exgv LiP wek` Avq weeiYx‡Z cwiPvjb Li‡Pi g‡a¨ †`Lv‡Z nq|

5. weÁvcb : weµq e„w×i j‡¶¨ †µZvmvavi‡Yi `„wó AvKl©‡Yi Rb¨ weÁvcb w`‡Z nq| weÁvcb LiP wek` Avq weeiYx‡Z cwiPvjb Li‡Pi g‡a¨ †`Lv‡bv nq|

6. Abv`vqx cvIbv : av‡i weµ‡qi d‡j †`bv`v‡ii m„wó nq| GB †`bv`vi †_‡K †h cwigvY A_©& Avi cvIqv hv‡e bv e‡j wbwðZ nIqv hvq ZvB Abv`vqx cvIbv| †`bv`v‡ii g„Zz¨, †`Dwjqv, wb‡LuvR cÖf„wZ Bnvi KviY|

Abv`vqx cvIbv cwiPvjb Li‡Pi AšÍf©~³ nq|

7. Abv`vqx cvIbv mwÂwZ : †`bv`vi‡`i wbKU n‡Z †h cwigvY A_© Av`vq n‡e bv e‡j m‡›`n i‡q‡Q Avi Dnvi Rb¨ †h cwigvY mwÂwZ ivLv nq Zv‡K Abv`vqx cvIbv mwÂwZ e‡j| Abv`vqx cvIbv mwÂwZ cwiPvjb Li‡Pi g‡a¨ †`Lv‡bv nq|

8. m¤úwËi AePq : m¤úwË e¨env‡i g~j¨ n«vm nq, Avi GB g~j¨ n«vm‡K AePq e‡j| GB AePq wek` Avq weeiYx‡Z mvaviYZ cwiPvjb Li‡Pi g‡a¨ †`Lv‡Z nq|

(17)

mvims‡ÿc:

♦ wek` Avq weeiYx cÖ¯‘‡Zi K‡qKwU avc i‡q‡Q| GB avc¸‡jv ch©vqµ‡g ˆZwi Ki‡Z nq|

♦ gybvdv RvZxq Avq-e¨q wb‡q ˆZwi Kiv nq wek` Avq weeiYx|

♦ Avw_©K djvdj wbY©q, `¶Zv e„w×, AvqKi wbY©q BZ¨vw` D‡Ï‡k¨ wek` Avq weeiYx ˆZwi Kiv nq|

♦ wek` Avq weeiYx GK avc I eûavc wewkó n‡q _v‡K|

cv‡VvËi g~j¨vqb-11.4

mwVK DË‡ii cv‡k wUK (√) wPý w`b 1. Avw_©K weeiYxi avc KqwU?

K. 2wU L. 4wU

M. 5wU N. 7wU

2. bx‡Pi †KvbwUi gva¨‡g bxU jvf Rvbv hvq?

K. wek` Avq weeiYx L. bM` cÖevn weeiYx M. gvwjKvbv ¯^Ë¡ weeiYx N. Avw_©K Ae¯’vi weeiYx 3. †h cY¨ weµq Kiv nq Zve e¨wqZ Li‡Pi †hvMdj‡K wK e‡j?

K. †gvU e¨q L. cÖviw¤¢K gRy` cY¨

M. weµxZ c‡Y¨i e¨q N. mgvcbx gRy` cY¨

A¨vKwUwfwU (

wb‡R Kwi

)

/wkÿv_©xi KvR

cwiPvjb e¨q Ges AcwiPvjb e¨‡qi g‡a¨ wK wK cv_©K¨ i‡q‡Q Zv wjLyb|

(18)

cvV-11.5 gvwjKvbv ¯^Ë¡ I Avw_©K Ae¯’vi weeiYx cÖ¯‘ZKiY

D‡Ïk¨

• gvwjKvbv ¯^Ë¡ weeiYx wK ej‡Z cvi‡eb|

• gvwjKvbv ¯^Ë¡ weeiYx QK Gu‡K weeiYx ˆZwi Ki‡Z cvi‡eb|

• Avw_©K Ae¯’vi weeiYx ej‡Z cvi‡eb|

• Avw_©K Ae¯’v weeiYx m¤ú‡K© QK Gu‡K GwU ˆZwi Ki‡Z cvi‡eb|

gvwjKvbv ¯^Ë¡ weeiYx

gvwjKvbv ¯^Ë¡ weeiYx‡K gvwj‡Ki g~jab weeiYxI ejv nq| G weeiYx‡Z †h mg¯— `dv¸‡jv †`Lv‡bv nq G‡`i Øviv gvwj‡Ki g~jab cwieZ©b nq| A_©vr gvwj‡Ki cÖviw¤¢K g~ja‡bi mv‡_ AwZwi³ g~jab, bxU jvf †hvM Kiv nq| Aciw`‡K †h mg¯Í `dvi Rb¨ g~jab n«vm cvq †hgb- D‡Ëvjb (bM`, cY¨ D‡Ëvjb), bxU

¶wZ BZ¨vw` g~jab †_‡K ev` hvq| Gfv‡e eQiv‡šÍ gvwjKvbv ¯^‡Ë¡i weeiYx ˆZwi K‡i mgvcbx DØ„Ë Avw_©K Ae¯’vq weeiYx‡Z †`Lv‡bv nq| wb‡gœ gvwjKvbv ¯^Ë¡ weeiYx cÖ¯‘‡Zi bgybv QK †`Lv‡bv n‡jv :

cÖwZôv‡bi bvg : ...

gvwjKvbv ¯^Ë¡ weeiYx

... mv‡ji ... Zvwi‡L mgvß eQ‡ii

weeiY UvKv UvKv

gvwjKvbv ¯^Ë¡ : ×××

g~jab (cÖviw¤¢K DØ„Ë) ×××

†hvM : AwZwi³ g~jab ×××

†hvM : bxU jvf/(-) wbU ¶wZ ×××

†hvM : g~ja‡bi m~` ×××

×××

ev` : D‡Ëvjb (bM`, cY¨) ××××

ev` : AvqKi ×××

ev` : Rxeb wegvi wcÖwgqvg ×××

×××

gvwjKvbv ¯^Ë¡ (mgvcwb DØ„Ë) ××××

(19)

GKwU wbw`©ó wnmve Kvj †k‡l †Kvb eëmvq cÖwZô‡bi Avw_©K Ae¯’v Rvbvi Rb¨ wbw`©ó Zvwi‡L m¤úwË, `vq Ges gvwjKvbv ¯^‡Ë¡i †h weeiYx ˆZwi Kiv nq Zv‡K Avw_©K weeiYx e‡j| Avw_©K weeiYx †_‡K cÖwZôv‡bi †gvU m¤ú‡ì cwigvY, †gvU `v‡qi cwigvY, †gvU m¤ú‡ì Dci Z…Zxq c‡¶i wK cwigvY `vex i‡q‡Q Ges gvwjK c‡¶i wK cwigvY `vex i‡q‡Q Zv †`Lv‡bv nq| Gi gva¨‡g g~j wnmve mgxKiYwU cÖwZdwjZ nq

A_©vr †gvU m¤ú` = `vq + gvwjKvbv ¯^Ë¡|

Avw_©K Ae¯’vi weeiYx cÖ¯‘Z cÖYvjx :

Avw_©K Ae¯’vq weeiYx `yB ¯Í‡i ˆZwi Kiv nq| cÖ_g ¯Í‡i m¤ú` Ges wØZxq ¯Í‡i `vqmg~n wjwce× Kiv nq|

m¤ú`mg~n‡K `yB fv‡M †`Lv‡bv nq| h_v-

K. PjwZ m¤ú` †hgb- bM`, e¨vsK Rgv, †`bv`vi ev cÖvc¨ wnmve, cÖvc¨ wej, gRy` cY¨, Ae¨eüZ gwbnvwi, cÖvc¨ Avq L. ¯’vqx m¤ú`| †hgb- Rwg, `vjvb‡KvVv, hš¿cvwZ, Awdm miÄvg, AvmevecÎ BZ¨vw`|

wØZxq ¯Í‡ii `vqmg~n‡KI `yB fv‡M †`Lv‡bv nq| h_v-

K. PjwZ `vq| †hgb- cvIbv`vi, cÖ‡`q wej, e‡Kqv LiP, e¨vsK RgvwZwi³ L. `xN©‡gqv`x `vq| †hgb- e¨vsK FY, eÜKx FY BZ¨vw`|

†gvU `v‡qi c‡i gvwjKvbv ¯^‡Ë¡i mgvcwb DØ„Ë †`Lv‡bv nq| G‡¶‡Î †gvU `vq I gvwjKvbv ¯^‡Ë¡i mgvcwb DØ„‡Ëi

†hvMdj †gvU m¤ú‡`i mgvb n‡e|

m¤ú` I `vqmg~n‡K Avw_©K weeiYx‡Z mvaviYZ Zvi‡j¨i AMÖvwaKvi c×wZ‡Z †`Lv‡bv nq| A_©vr †h m¤úwË hZ

`ªyZ bM` UvKvq iƒcvšÍi Kiv hvq †m m¤ú` Av‡M Abyiƒcfv‡e †h `vq hZ `ªyZ cwi‡kva Ki‡Z nq Zv Av‡M em‡e|

G †cÖ¶x‡Z PjwZ m¤ú` Av‡M Ges ¯’vqx m¤ú` c‡i †`Lv‡bv nq| me‡k‡l gvwjKvbv ¯^Ë¡ weeiYxi mgvcbx DØ„Ë

†`Lv‡Z nq|

wb‡gœ Zvij¨ AMÖvwaKvi c×wZ‡Z Avw_©K Ae¯’vi weeiYxi bgybv QK †`Lv‡bv nj : e¨emv‡q cÖwZôv‡bi bvg...

...mv‡ji ...Zvwi‡Li

UvKv UvKv UvKv m¤ú`mg~n

PjwZ m¤ú` :

bM` Znwej * *

e¨vsK Rgv * *

†`bv`vi * *

ev`-Abv`vqx cvIbv mwÂwZ * *

cÖvc¨ Avq * *

AwMÖg cÖ`Ë LiP * *

f¨vU PjwZ wnmve * *

¯^í‡gqv`x wewb‡qvM (1 eQ‡ii Kg †gqv`x) * *

†gvU PjwZ m¤ú` * *

`xN©‡gqv`x wewb‡qvM :

(20)

UvKv UvKv UvKv

wewb‡qvM * * * *

¯’vqx m¤ú` :

AvmevecÎ * *

ev`−cyÄxf~Z AePq * * * *

†gvUi Mvwo * *

ev`−cyÄxf~Z AePq * *

KjKâv I hš¿cvwZ * * * *

Awdm miÄvg * * * *

BRviv m¤úwË * * * *

ev`−Ae‡jvcb * *

†UªWgvK© * * * *

ev`−Ae‡jvcb * *

c¨v‡U›U * * * *

ev`−Ae‡jvcb * *

f~wg I `vjvb * * * *

mybvg * * * *

ev`−Ae‡jvcb * *

†gvU ¯’vqx m¤ú` * * * *

†gvU m¤ú` * *

`vqmg~n I gvwjKvbv ¯^Ë¡

PjwZ `vq :

cvIbv`vi * *

cÖ‡`q wej * *

e‡Kqv LiP * *

AwMÖg cÖ`Ë LiP * *

e¨vsK RgvwZwi³ * *

†gvU PjwZ `vq * *

`xN©‡gqv`x `vq :

(21)

UvKv UvKv UvKv

FY * *

e¨vsK FY * *

eÜKx FY * *

†gvU `xN©‡gqv`x `vq * *

†gvU `vq * *

gvwjKvbv ¯^Ë¡ :

g~jab (mgvcwbi DØ„Ë) * *

†gvU `vq I gvwjKvbv ¯^Ë¡ * *

D`vniY: 1

mgm¨vÑ wg. Rvgvb ÒRvgvb †UªWvm©Ó bv‡g Zuvi e¨emv cwiPvjbv K‡i| 2014 mv‡j Rvgv‡bi e¨emv‡qi wb‡¤œv³ Z_¨mg~n cvIqv †Mj:

µ. bs weeiY UvKv

1. weµq 2,00,000

2. mgvcwb gRy` cY¨ 10,000

3. wewµZ c‡Y¨i e¨q 115,000

4. weµq LiP 20,000

5. cÖkvmwbK LiP 60,000

6. my`cÖvwß 5,000

7. miÄvb weµq K‡i ÿwZ 3,000

8. cvIbv`vi 10,000

9. eÜKx FY 30,000

10. bM` 50,000

11. miÄvg 1,00,000

12. g~jab 1,13,000

AwZwi³ Z_¨:

K) miÄv‡bi Dci 10,000 UvKv AePq ai‡Z n‡e|

L) AwZwi³ g~jab wn‡m‡e 17,000 UvKv wewb‡qvM Kiv n‡q‡Q|

Dc‡i cÖ`Ë Z_¨ n‡Z Avq-e¨q weeiYx I DØ„ËcÎ cÖ¯‘Z KiæY|

mgvavb:

Rgvb †UªWvm©

(22)

Avq-e¨q weeiYx 2014 mv‡ji mgvß eQ‡ii Rb¨

weeiY UvKv

weµq

wewµZ c‡Y¨i e¨q 2,00,000

†gvU jvfÑ 1,15,000

85,000 cwiPvjbv LiP:

weµq LiPÑ 20,000

cÖkvmwbK LiP:

cÖkvmwbK LiPÑ 60,000

miÄv‡bi Dci AePqÑ 10,000 70,000 90,000

e¨emv n‡Z ÿwZ 5,000

A-cwiPvjb `dvmg~n:

my` cÖvwß 5,000

miÄvb wewµZ ÿwZ 3,000

A-cwiPvjb `dv n‡Z Avq 2,000

bxU ÿwZ 3,000

Rgvb †UªWvm©

DØ„ËcÎ

2014 mv‡ji 31 †k wW‡m¤^i Zvwi‡Li Rb¨

weeiY UvKv

m¤ú`mg~n:

PjwZ m¤ú`:

bM`Ñ 50,000

(+) AwZwi³ AvbqbÑ 17,000 67,000

mgvcwb gRy` cY¨ 10,000 77,000

`xN©‡gqv`x m¤ú`:

miÄvbÑ 1,00,000

(-) AePq 10,000 90,000

†gvU m¤ú` 1,67,000

`vq+gvwjKvbv mË¡v:

`vqmg~n:

PjwZ `vqÑ 10,000

cvIbv`viÑ 30,000

`xN©‡gqvw` `vq:

eÜKx FY 40,000

gvwjKvbv mË¡v:

g~jab 1,13,000

(+) AwZwi³ g~jab 17,000

(23)

weeiY UvKv

(-) bxU ÿwZ 1,30,000

†gvU `vq I gvwiKvbv mË¡v 3,000 1,27,000

1,67,000

D`vniY: 2

mgm¨v:- wb‡¤œv³ Z_¨mg~n Ôgvwnb Avn‡g`Õ Gi wnmve eB n‡Z msM„wnZ:

µ. bs weeiY UvKv

1. weµq 80,000

2. µq 40,000

3. cÖviw¤¢K gRyZ cY¨ 7,000

4. weµq LiP 8,000

5. webvg~‡j¨ cY¨ weZiY 5,000

6. Awdm fvov 7,000

7. ‡eZb 15,000

8. my` cÖvwß 4,000

9. miÄvb wewµZ ÿwZ 2,000

10. cÖvc¨ wej 10,000

11. bM` 15,000

12. `vjvb‡KvVv 2,00,000

13. cÖ‡`q wej 40,000

14. g~jab 1,85,000

AwZwi³ Z_¨:

K) mgvcwb gRy` cY¨ 10,000 UvKv|

L) `vjvb‡KvVvi 2.50% AePq ai‡Z n‡e|

M) cÖ‡`q wej-Gi 20,000 UvKv `xN©‡gqvw`|

N) †eZb e‡Kqv i‡q‡Q 2,000 UvKv|

Dc‡iv³ Z_¨ e¨envi K‡i 2014 mv‡ji 31 †k wW‡m¤^i Zvwi‡Li Avq weeiYx I DØ„ËcÎ cÖ¯‘Z KiæY|

gvwnb Avn‡g`

Avq weeiYx

(24)

2014 mv‡ji mgvß eQ‡ii Rb¨

weeiY UvKv

weµq 80,000

wewµZ c‡Y¨i e¨q:

cÖviw¤¢K gRy` 7,000

µq 40,000

mgvcwb gRy` 47,000

†gvU jvf 10,000

37,000 43,000 cwiPvjbv LiP:

weµq LiP:

weµq LiP 8,000

webvg~‡j¨ cY¨ weZiY 5,000 13,000

cÖkvmwbK LiP:

Awdm fvov 7,000

`vjvb †KvVvi AePq 5,000

†eZb 15,000

(+) e‡Kqv 2,000 17,000 29,000 42,000

e¨emvq cwiPvjbv n‡Z Avq 1,000

AcwiPvjb `dvmg~n:

my`cÖvwß 4,000

miÄvb wewµZ ÿwZ (2,000)

bxU jvf 3,000

gvwnb Avn‡g`

Avq weeiYx

2014 mv‡ji mgvß eQ‡ii Rb¨

weeiY UvKv

m¤ú`mg~n:

PjwZ m¤úwË:

bM` 15,000

cÖvc¨ wej 10,000

mgvcwb gRy` cY¨ 10,000 35,000

`xN©‡gqvw` m¤úwË:

`vjvb‡KvVv 2,00,000

(-) AePq 5,000 1,95,000

†gvU m¤úwË 2,30,000

`vq+gvwjKvbv mË¡v:

`vqmg~n:

PjwZ `vq:

(25)

weeiY UvKv

cÖ‡`q wej 20,000

e‡Kqv †eZb 2,000 22,000

`xN©‡gqvw` `vq:

cÖ‡`q wej 20,000

gvwjKvbv mË¡v:

g~jab 1,85,000

(+) bxU jvf 3,000 1,88,000

†gvU `vq I gvwjKvbv mË¡v 2,30,000

mvims‡ÿc:

♦ gvwj‡Ki g~ja‡bi mv‡_ AwZwi³ g~jab, bxU jvf I g~ja‡bi my` †hvM K‡i D‡Ëvjb we‡qvM K‡i mgvcwb g~jab wbY©q Kiv nq|

♦ cÖwZôv‡bi Avw_©K weeiYx †_‡K †gvU m¤ú` I `v‡qi cwigvY Rvbvi cvkvcvwk m¤ú‡`i Dci Z…Zxq c‡¶i wK

`vex I gvwjKc‡¶i wK `vex i‡q‡Q Zv Rvbv hvq|

♦ Avw_©K weeiYx `ywU ˆZwi Kiv nq| cÖ_g N‡i PjwZ I ¯’vqx m¤úwËmg~n AšÍfy©³ _v‡K Avi wØZxq ¯—‡i PjwZ I `xN©‡gqvw` `vqmg~n _v‡K| me‡k‡l gvwj‡Ki mgvcwb g~jab AšÍfy©³ nq|

cv‡VvËi g~j¨vqb-11.5

1. gvwjKvbv ¯^Ë¡ weeiYx‡Z g~jab †_‡K †KvbwU ev` †`qv nq?

K. bxU jvf L. AwZwi³ g~jab

M. bxU ¶wZ N. g~ja‡bi my`

2. bx‡Pi †Kvb †Kvb `dvi Rb¨ gvwjKvbv ¯^Ë¡ e„w× cvq?

K. bxU jvf, g~ja‡bi my` I AwZwi³ g~jab L. bxU ¶wZ, D‡Ëvjb, AwZwi³ g~jab M. cY¨ D‡Ëvjb, D‡Ëvj‡bi my` N. g~ja‡bi my`, AwZwi³ g~jab, AvqKi 3. Avw_©K Ae¯’vi weeiYx ej‡Z eySvq−

K. eëmvq m¤ú` I `v‡qi weeiYx L. eëmv‡qi m¤ú‡ì weeiYx

A¨vKwUwfwU (

^{wb‡R Kwi}

)

/wkÿv_©xi KvR

PjwZ m¤úwË I PjwZ `vq ej‡Z wK †ev‡Sb? G‡`i GKwU ZvwjKv cÖ¯‘Z KiæY|

(26)

M. e¨emv‡qi `v‡qi weeiYx N. †jb‡`‡bi msw¶ß weeiYx 4. Avw_©K Ae¯’vi weeiYx ˆZwii D‡Ïk¨ Kx?

K. `vq-†`bvi MvwYwZK ï×Zv hvPvB Kiv L. e¨emv‡qi Avw_©K Ae¯’v wbiƒcY Kiv M. `vq-†`bvi Ae¯’v wbiƒcY Kiv| N. jvf-†jvKmvb wbiƒcY Kiv|

5. †gvU gybvdv n‡jv-

K. cwiPvjb gybvdv + cwiPvjb e¨q L. bxU gybvdv − cwiPvjb e¨q M. weµxZ c‡Y¨i µq + cÖviw¤¢K gRy` N. weµq − weµxZ c‡Y¨i e¨q 6. AcwiPvjb Avq-

i. wewb‡qv‡Mi my`

ii. weµq

iii. wk¶vbexk †mjvgx wb‡Pi †KvbwU mwVK?

K. i L. i I ii

M. i I iii N. ii I iii

(27)

cvV-11.6 e¨emv‡qi Avw_©K Ae¯’vi g~j¨vqb

D‡Ïk¨

• Avw_©K Ae¯’vi weeiYx g~j¨vq‡bi wewfbœ c×wZ¸‡jv eY©bv Ki‡Z cvi‡eb|

• Avw_©K Ae¯’vi weeiYxi GKwU wnmve Lv‡Zi mv‡_ Av‡iKwU wnmve Lv‡Zi Zzjbv Ki‡Z cvi‡eb|

• GKwU e¨emvi Avw_©K Ae¯’vi mv‡_ Ab¨ GKwU e¨emv‡qi Avw_©K Ae¯’viI Zzjbv Ki‡Z cvi‡eb|

Avw_©K Ae¯’vi g~j¨vqb

GKwU wbw`©ó wnmve Kvj †k‡l †Kvb e¨emvq cÖwZôv‡bi cÖ¯‘ZK…Z wek` Avq weeiYx I Avw_©K Ae¯’vi weeiYx n‡Z Avw_©K djvdj I Avw_©K Ae¯’v m¤ú‡K© cÖv_wgK aviYv cvIqv hvq| †hgb- jvf ev ¶wZ,

¯’vqx m¤úwË, PjwZ m¤úwË, PjwZ `vq, `xN©‡gqvw` `vq, gvwjKvbv ¯^‡Ë¡i cwigvY BZ¨vw`| G¸‡jv RvbvB h‡_ó bq|

KviY GKwU Avw_©K weeiYx‡Z cÖPzi Z_¨ I DcvË _v‡K †h¸‡jv †_‡K eëmv‡qi mwVK Ae¯’v Rvbv m¤¢e bq| GKwU cÖwZôv‡b KZ UvKv jvf n‡q‡Q Zv wePvi we‡k lY Ki‡Z n‡e KZ UvKv wewb‡qvM K‡i †mB jvf AwR©Z n‡q‡Q| - Abyiƒcfv‡e GKwU cÖwZôv‡bi PjwZ m¤ú‡ì cwigvY KZUzKz Zv Rvbv ìKvi †Kbbv PjwZ `vq cwi‡kv‡ai ¶gZv PjwZ m¤úwËi Dci wbf©i K‡i| weµ‡qi Dci †gvU jvf I bxU jv‡fi Abycv‡Zi nvi wK Zv Rvbv ìKvi| †Kbbv

†Kv‡bv cÖwZôv‡bi Avw_©K ¯^”QjZv wbf©i K‡i gybvdv AR©‡bi Dci| ZvB e¨emv‡qi Avw_©K Ae¯’v mwVK Ges

†evaMg¨ K‡i Dc¯’vcb Ki‡Z n‡j Avw_©K weeiYxi wewfbœ av‡ci g‡a¨ GKwU wnmve Lv‡Zi mv‡_ Av‡iKwU wnmve Lv‡Zi Zzjbv Ki‡Z n‡e| GB Zzjbv cÖwZôv‡bi wewfbœ wnmveLv‡Zi g‡a¨ m¤úbœ Kiv hvq| GgbwK wbR cÖwZôv‡bi mv‡_ evwn‡ii Ab¨ †Kv‡bv cÖwZôv‡biI Zzjbv K‡i `¶Zv hvPvB Kiv hvq|

wb‡gœ K‡qKwU AbycvZ we‡kølY †`Lv‡bv n‡jv : jvf ev gybvdvi nvi

gybvdv AR©‡bi AbycvZ Øviv †Kv‡bv cÖwZôv‡bi gybvdv AR©b ¶gZv hvPvB Kiv hvq| GKwU cÖwZôv‡bi Avw_©K

¯^”QjZv gybvdv AR©‡bi Dci wbf©i K‡i| GB AR©‡bi cwigvc Avgiv weµ‡qi mv‡_ †gvU jvf, bxU jv‡fi kZKiv nv‡i †ei K‡i Zzjbv Ki‡Z cvwi| Avevi bxU jv‡fi mv‡_ wewb‡qvwRZ g~ja‡bi Zzjbv Ki‡Z cvwi| GKwU cÖwZôv‡bi ci ci K‡qK eQ‡ii bxU jv‡fi kZKiv nv‡ii Zzjbv K‡i eySv hv‡e †Kvb eQ‡ii gybvdv AR©b †ewk n‡q‡Q| Abyiƒcfv‡e wbR cÖwZôv‡bi mv‡_ Ab¨ cÖwZôv‡bi gybvdv AR©‡bi GB kZKiv nvi e¨envi K‡i eySv hv‡e

†Kvb cÖwZôv‡bi gybvdv AR©b ¶gZv †ewk|

1. †gvU gybvdvi nvi = †gvU gybvdv

bxU weµq × 100 2. bxU gybvdvi nvi = bxU gybvdv

bxU weµq ×100

3. wewb‡qvwRZ g~ja‡bi Dci gybvdvi nvi = bxU gybvdv

wewb‡qvwRZ g~jab × 100 GLv‡b, bxU weµq = weµq − weµq †diZ − weµq evÆv

wewb‡qvwRZ g~jab = †gvU m¤úwË (A¯úk©bxq m¤úwË + wewb‡qvM + PjwZ `vq) Zvij¨Zv ev PjwZ `vq cwi‡kva ¶gZv

(28)

†Kvb cÖwZôv‡bi ¯^í †gqv`x `vq-†`bv cwi‡kv‡ai mvg_©¨ hvPvB Kiv nq Zvij¨Zvi AbycvZ w`‡q| †Kvb cÖwZôv‡bi PjwZ `vq cwi‡kv‡ai ¶gZv PjwZ m¤ú` I PjwZ `v‡qi AbycvZ wbY©q K‡i Rvb‡Z cvwi| mvaviYZ `ywU Abycv‡Zi gva¨‡g G cwi‡kva ¶gZv wbY©q K‡i Rvb‡Z cvwi| mvaviYZ `ywU Abycv‡Zi gva¨‡g G cwi‡kva ¶gZv wbY©q Kiv nq|

1. PjwZ AbycvZ = PjwZ m¤úwË

PjwZ `vq [Av`k©gvb- 2 : 1]

2. Zvij¨ AbycvZ/`ª“Z AbycvZ = PjwZ m¤úwË − (gRy` + AwMÖg LiP)

PjwZ `vq [Av`k©gvb- 1 : 1]

D`vniY : Kwei †UªWvm© Ges wgRvb †UªRvm©-Gi 2013 mv‡ji wnmve eB †_‡K wb‡gœv³ Z_¨vejx †bIqv n‡q‡Q|

Kwei †UªWvm©

(UvKv)

wgRvb †UªWvm©

(UvKv)

weµq 2,00,000 2,40,000

†gvU gybvdv 20,000 30,000

bxU gybvdv 16,000 12,000

wewb‡qvwRZ g~jab 1,20,000 1,60,000

PjwZ m¤ú` 18,000 20,000

PjwZ `vq 10,000 12,000

gRy` cY¨ 2,000 2,400

KiYxq :

1. `ywU e¨emv‡qi PjwZ AbycvZ I Zvij¨ AbycvZ|

2. `ywU e¨emv‡qi †gvU gybvdvi nvi, bxU gybvdvi nvi Ges wewb‡qvwRZ g~ja‡bi Dci gybvdvi nvi|

3. †Kvb e¨emv‡qi Avw_©K Ae¯’v fv‡jv|

PjwZ `vq cwi‡kva AbycvZ Kwei †UªWvm© wgRvb †UªWvm©

1. PjwZ AbycvZ = PjwZ m¤úwË

PjwZ `vq 18000

10000= 1.8 : 1 20000

12000= 1.67 :1 2. Zvij¨ AbycvZ =

PjwZ m¤úwË − (gRy` + AwMÖg LiP) PjwZ `vq

18000 − 2000

10000 = 1.6 : 1 20000 − 2400

12000 = 1.46 :1 mgvavb 1

(29)

gybvdvi AbycvZ Kwei †UªWvm© wgRvb †UªWvm©

1. †gvU gybvdvi nvi = †gvU gybvdv

bxU weµq ×100 20000

200000 × 100 = 10% 30000

24000 ×100 = 7.5%

2. bxU gybvdvi nvi = bxU gybvdv

bxU weµq × 100 16000

200000 ×100 = 8% 12000

240000 ×100= 5%

3. wewb‡qvwRZg~ja‡bi Dci gybvdi nvi = bxU gybvdv

wewb‡qvwRZ g~jab × 100

16000

120000 × 100 = 13.3% 12000

160000 ×100 = 7.5%

Kwei †UªWvm© Gi Ae¯’v wgRvb †UªWvm©-Gi †P‡q fv‡jv| Kwei †UªWvm©-Gi gybvdv AR©b Ges `vq cwi‡kv‡ai ¶gZv wgRvb †UªWvm©-Gi †_‡K fv‡jv|

mvims‡ÿc:

♦ cÖwZôv‡bi cÖ¯‘ZK…Z wnmveweeiYxmg~n n‡Z mwVK aviYv cvIqvi Rb¨ wewfbœ wnmveLvZmg~‡ni g‡a¨ Zzjbv Ki‡Z n‡e|

cv‡VvËi g~j¨vqb-11.6

K. `xN©‡gqv`x `vq cwi‡kva ¶gZv L. jvf AR©b ¶gZv M. PjwZ `vq cwi‡kva ¶gZv N. m¤ú` e¨env‡ii ¶gZv 2. Zvij¨Zv Abycv‡Zi gva¨‡g wb‡Pi †KvbwU Rvbv hvq?

A¨vKwUwfwU (

^{wb‡R Kwi}

)

/wkÿv_©xi KvR

mgvavb 2

(30)

P~ovšÍ g~j¨vqb:

m„Rbkxj cÖkœ-1

†iIqvwgj 31 wW‡m¤^i 2013

wnmve‡ei bvg UvKv

†WweU †µwWU

cÖviw¤¢K gRy` cY¨ 10,000

cY¨ µq I weµq 1,00,000 1,50,000

gRywi 9,000

cY¨ †diZ 5,000 4,000

µq cwienb 1,800

weµq cwienb 1,000

†eZb 15,000

exgv wcÖwgqvg 4,000

weÁvcb LiP 3,500

Kwgkb cÖvwß 2,300

Abv`vqx cvIbv 1,500

g~jab 95,000

D‡Ëvjb 16,500

†`bv`vi I cvIbv`vi 30,000 21,000

nv‡Z bM` 24,400

hš¿cvwZ 50,000

evÆv 800 200

2,72,500 2,72,500 mgš^q mg~n :

1. mgvcbx gRy` c‡Y¨i g~j¨vqb Kiv n‡q‡Q 25,000 UvKv|

2. gRyix e‡Kqv 3,000 UvKv Ges †eZb e‡Kqv i‡q‡Q 2,000 UvKv|

3. hš¿cvwZi AePq ai‡Z n‡e 5%|

(31)

L. †gvU gybvdv 50,000 UvKv n‡j bxU gybvdv KZ?

m„Rbkxj cÖkœ-2

wnmve‡ei bvg UvKv

†WweU †µwWU

cY¨ µq I weµq 4,50,000 7,35,000

gRywi 10,000

Avš—:cwienb 25,000

RvnvR fvov 13,000

Avg`vbx ïé 8,000

ißvbx ïé 6,000

†eZb 36,000

weÁvcb 12,000

†diZ 10,000 15,000

Kwgkb 5,000 7,000

wk¶vbexk †mjvgx 3,500

Abv`vqx cvIbv 2,000

Abv`vqx cvIbv mwÂwZ 1,500

wewea †`bv`vi I cvIbv`vi 40,000 30,000

10% FY (1-1-2012) 35,000

¯’vqx m¤ú` 2,00,000

g~jab 60,000

e¨vsK Rgv 50,000

8,87,000 8,87,000

(32)

mgš^qmg~n :

1. mgvcbx gRy` c‡Y¨i cwigvY 30,000 UvKv|

2. gRyix e‡Kqv i‡q‡Q 2,500 UvKv|

4. ¯’vqx m¤úwËi Dci 4% AePq ai‡Z n‡e|

K. F‡Yi e‡Kqv my‡`i cwigvY KZ?

M. gvwjKvbv ¯^Ë¡ weeiYx cÖ¯‘Z KiyY|

m„Rbkxj cÖkœ-3

wnmve‡ei bvg UvKv

†WweU †µwWU

cY¨ µq I weµq 45,000 1,00,000

gRywi 1,000

†eZb 5,000

†diZ 2,000 1,000

exgv wcÖwgqvg 800

µq cwienb 2,200

weÁvcb LiP 3,000

evÆv 1,500

wk¶vbexk fvZv I †mjvwg 3,500 2,000

wewea †`bv`vi I cvIbv`vi 26,000 7,000

e¨vsK Rgv 30,000 20,000

1,30,000 1,30,000

mgš^qmg~n

1. mgvcbx gRy` cY¨ 10,000 UvKv|

2. weµq wnmvef~³ nqwb 5,000 UvKv|

4. weÁvcb LiP 5 eQ‡ii Rb¨ cÖ`vb Kiv n‡q‡Q|

K. AcwiPvjb Av‡qi cwigvY KZ?

M. eQi †k‡l bxU gybvdvi cwigvY †ei KiyY|

(33)

m„Rbkxj cÖkœ-4

2013 mv‡ji 31 wW‡m¤^i Zvwi‡L nvwQbv GÛ mÝ Gi Kviev‡ii †iIqvwgj wb‡¤œ cÖ`Ë n‡jv|

nvwQbv GÛ mÝ-Gi

weeiY UvKv

†WweU †µwWU

KjKâv 8,000

AvmevecÎ 4,000

gRy` cY¨ (1-1-2013) 5,500

µq I weµq 35,000 52,000

wewea †`bv`vi I wewea cvIbv`vi 12,000 7,000

†diZ 1,000 1,500

fvov 300

exgv 230

evÆv 200 300

Abv`vqx †`bv 400

D‡Ëvjb 1,000

gRywi 600

Avg`vbx ïé 500

†eZb 1,400

Abv`vqx †`bv mwÂwZ 800

g~jab 13,500

ißvbx ïé 570

bM` Znwej 2,100

e¨vsK Rgvi DØ„Ë 2,500

Awdm miÄvg 2,800

5% e¨vsK FY 3,000

78,100 78,100 mgš^qmgyn :

1. 2013 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvcbx gRy` cY¨ 7,400 UvKvq g~j¨vqb n‡q‡Q|

2. fvov 100 UvKv Ges †eZb 600 UvKv e‡Kqv i‡q‡Q|

K. eQi †k‡l KjKâv I Avmevec‡Îi bxU g~j¨ KZ?

M. bxU jvf 13,650 UvKv a‡i gvwjKvbv ¯^Ë¡ weeiYx ˆZwi KiyY|

m„Rbkxj cÖkœ-5

(34)

Rbve eveyj Gi wbgœ cÖ`Ë †iIqvwgjwU 2013 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii|

Rbve eveyj Gi

weeiY UvKv

†WweU †µwWU

D‡Ëvjb I g~jab 2,400 42,000

6% FY 5,000

†`bv`vi I cvIbv`vi 45,000 25,000

AvmevecÎ 2,000

`vjvb-†KvVv 16,000

gRy` (1-1-13) 15,000

µq I weµq 68,900 91,400

†diZ 1,400 900

gRywi 1,200

†eZb 2,400

WvK I Zvi 1,500

exgv 500

Awdm LiP 1,800

ågY LiP 800

Abv`vqx †`bv mwÂwZ 1,500

bM` Znwej 5,000

weÁvcb 400

1,65,800 1,65,800 mgš^qmg~n

1. mgvcbx gRy` cY¨ 8,500 UvKvq g~j¨vqb n‡q‡Q|

2. †`bv`v‡ii 500 UvKv Av`vq‡hvM¨ bq; Aewkó †`bv`v‡ii Dci 5% Abv`vqx †`bv mwÂwZ ˆZwi KiyY|

K. weµxZ c‡Y¨i e¨‡qi cwigvY †ei KiyY|

m„Rbkxj cÖkœ-6

(35)

wg. Rvdi Avnv¤§`-Gi wbgœ cÖ`Ë †iIqvwgjwU 2013 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii|

weeiY UvKv

†WweU †µwWU

f~wg I `vjvb-†KvVv 40,000

KjKâv I hš¿cvwZ 46,000

cY¨ µq 57,000

gRywi 18,000

†eZb 15,000

weÁvcb 2,600

wewea †`bv`vi 33,600

wewea cvIbv`vi 14,140

cY¨ weµq 1,16,000

¯’vqx Avgvb‡Zi my` 800

Ki I AwfKi 860

gÄywiK…Z evÆv 1,640

Abv`vqx †`bv 750

Avš—t†diZ 3,760

†givgZ 810

F‡Yi my` 2,600

mybvg 25,000

g~jab 1,40,000

FY 30,000

mwÂwZ wnmve 50,000

e¨vs‡Ki PjwZ wnmve 27,000

e¨vs‡Ki ¯’vqx AvgvbZ 30,000

bM` Znwej 11,320

3,50,940 3,50,940 mgš^q mg~n :

1. 2013 mv‡j 31 wW‡m¤^i Zvwi‡L mgvcbx gRy` cY¨ 52,700 UvKv|

2. wewea †`bv`vi Gi Dci 5% a‡i Abv`vqx Ges m‡›`nRwbZ †`bv mwÂwZ ˆZqvi Ki‡Z n‡e|

3. f~wg I `vjvb-†KvVvi 2% I KjKâv I hš¿cvwZi Dci 6% AePq ai‡Z n‡e|

4. Ki I AwfKi 40 UvKv e‡Kqv i‡q‡Q|

K. †gvU gybvdvi cwigvY †ei KiyY|

(36)

m„Rbkxj cÖkœ-7

2013 mv‡ji 31 wW‡m¤^i Zvwi‡L Avdbvb GÛ †Kvs-Gi Kviev‡ii †iIqvwg‡ji Z_¨ wb‡P cÖ`Ë n‡jv|

weeiY UvKv

†WweU †µwWU

cÖviw¤¢K gRy` cY¨ (1-1-2013) 3,000

cY¨ µq I cY¨ weµq 23,000 46,000

KjKâv 8,000

AvmevecÎ 3,000

evÆv 150 250

Kwgkb 400 500

†eZb 1,500

fvov 450

Abv`vqx †`bv 300

g~jab 45,000

wewea LiPvewj 400

†UªWgvK© 3,000

bM` Znwej 2,100

f¨vU PjwZ wnmve 2,000

D‡Ëvjb 1,000

gRywi 400

mybvg 5,000

evwZ I M¨vm 500

Abv`vqx †`bv mwÂwZ 400

10% wewb‡qvM (1-1-2013) 6,000

wewb‡qv‡Mi my` 300

weÁvcb 250

BRviv m¤úwË (10 eQi) 14,000

95,450 95,450 mgš^qmg~n :

1. mgvcbx gRy` cY¨ 8,500 UvKv g~j¨vqb n‡q‡Q|

(37)

2. fvov 50 UvKv Ges †eZb 200 UvKv e‡Kqv i‡q‡Q|

3. Abv`vqx †`bv mwÂwZ AviI 100 UvKv e„w× Ki‡Z n‡e|

m„Rbkxj cÖkœ-8

gvgyb GÛ mÝ-Gi wbgœwjwLZ †iIqvwgjwU 2013 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii|

gvgyb GÛ mÝ

†iIqvwgj 31 wW‡m¤^i 2013 mvj

weeiY UvKv

†WweU †µwWU

cY¨ µq Ges cY¨ weµq 1,40,000 3,20,000

gRywi 60,000

cwienb 12,000

weµq †diZ I µq †diZ 8,000 6,000

ïé 10,000

D‡Ëvjb I g~jab 20,000 2,00,000

†eZb 32,000

fvov 15,000

gwbnvwi 7,700

weÁvcb 3,300

Abv`vqx †`bv I Abv`vqx †`bv mwÂwZ 3,000 2,000

hš¿cvwZ 6,000

AvqKi 5,000

10% wewb‡qvM (1-4-13) 2,40,000

6% FY (1-1-13) 1,00,000

bM` Znwej 25,000

e¨vsK RgvwZwi³ 19,000

6,97,000 6,97,000 mgš^qmg~n :

1. mgvcvbx gRy` c‡Y¨i g~j¨vqb Kiv n‡q‡Q 17,300 UvKv|

(38)

2. Kviev‡i Kz-FY 2,000 UvKv; Aewkó †`bv`v‡ii Dci 5% Kz-FY mwÂwZ ivL‡Z n‡e|

4. AwMÖg fvov 1,000 UvKv|

m„Rbkxj cÖkœ-9

2013 mv‡ji 31 †k wW‡m¤^i Zvwi‡L wg. ûgvqy‡bi e¨emv‡qi †iIqvwgj wb‡gœ cÖ`Ë nj : wg. ûgvqy‡bi

†iIqvwgj 31 wW‡m¤^i 2013 mvj

weeiY UvKv

†WweU †µwWU

†`bv`vi I cIbv`vi 30,000 25,000

D‡Ëvjb 8,000

10% wewb‡qvM 20,000

gRy` cY¨ (1.1.2013) 24,000

µq I weµq 1,24,000 1,66,040

g~jab 50,000

e¨vsK RgvwZwi³ 5,800

e‡Kqv †eZb 6,710

µq †diZ 4,000

weµq †diZ 6,040

gRywi 18,000

mvaviY LiPvewj 5,000

AvmevecÎ 8,000

Abv`vqx †`bv 3,000

weÁvcb 1,440

†eZb 6,000

(39)

weeiY UvKv

†WweU †µwWU

Rxeb exgvi wcÖwgqvg 1,000

Abv`vqx †`bv mwÂwZ 4,200

bM` Znwej 3,120

AvqKi 2,750

2,61,750 2,61,750 mgš^qmg~n :

1. mgvcbx gRy` c‡Y¨i g~j¨ 29,400 UvKv|

2. 2,000 UvKv g~‡j¨i cY¨ webv g~‡j¨ †fv³v‡`i g‡a¨ weZiY Kiv n‡q‡Q|

3. †`bv`v‡ii g‡a¨ 2,000 UvKv Av`vq‡hvM¨ bq; Aewkó †`bv`v‡ii Dci 5% Abv`vqx †`bv mwÂwZ ivL‡Z n‡e|

K. bZzb Abv`vqx †`bv mwÂwZ †ei KiyY|

m„Rbkxj cÖkœ-10

†`Iqvb G›UvicÖvB‡Ri 2012 I 2013 mv‡ji wKQz Z_¨ wb‡gœ cÖ`vb Kiv nj :

2012 2013 2012 2013

†gvU jvf 15,000 14,000 PjwZ m¤ú` 9,000 12,000

bxU jvf 7,000 6,000 PjwZ `vq 7,000 10,000

bxU weµq 80,000 90,000 gRy` cY¨ 1,500 1,000

L. 2012 mv‡ji †gvU jvf AbycvZ I bxU jvf AbycvZ †ei KiyY|

DËigvjv

cv‡VvËi g~j¨vqb - 11.1 : 1. L 2. N 3. L|

cv‡VvËi g~j¨vqb - 11.2 : 1. K 2. M 3. N|

cv‡VvËi g~j¨vqb - 11.3 : 1. L 2. L 3. K 4. N|

(40)

cv‡VvËi g~j¨vqb - 11.4 : 1. M 2. K 3. M|

cv‡VvËi g~j¨vqb - 11.5 : 1. M 2. K 3. K 4. L 5. N 6. M|

cv‡VvËi g~j¨vqb - 11.6 : 1. L 2. M 3. N|