Kutm new accounting1

sa kl viTüa l½yE x µrbec© k v iTü anig R Kb;R Kg

1 k ariya l½yKNenyü nig h iB aØv tßú BRg ag eKal neya) ayKNenyü nig h iB aØv tßú

GarmµN_kfa eKa ln e ya ) a y nig nIt iviFI KNe n yü n ig h iB aØv tßúR t Uv ) a n sik S a viPa K beg áIt eL I g edIm ,IC Yyk ñúg G nuvt þ n_ eFVIE pn k a r ka rv a ytMé l sa v nk mµ E dlT a k;T g m inR Ka n ;E t dMeN Irk a rK Nen y ü nig h iB a Øv tßúbu: eNÑa H eT b:uE nþB a k ;B ½n§E pn k a rf vik a r k a rviPa Kh a niP½y R btiP Uk m µ k a rsMerccitþ k a rR tYt Binitü e dIm ,IFa na ra l ; dMeN Irk a r m Uldæa n T a Mg G s;Edlek It eL Ig R tUv Gnuela m t a m k a rENn a Mrb s;s>x>b >K . eKa lk a rN_ nItiv FI e Ka ln eya ) a yen H R t Uvb eg áIt R sbt a mbT dæa n E dlm a n R sa b; eh Iy v a m a n ca rwk Ka M RT Kña eTA vij eTA mk ehIyR s bt a mTinñn a k a ré nk a rG nuv tþn _l¥ k ñúg vis½ yKNen y ü nig h iB a Øv tßú G Pi) a l k ic© l¥ EdlF a n a enA R bs iT§Pa B KuNP a B t m øa PaB k arT TYlxusR tUv E dlqø úHbB a © a MgB Iv b,F m ’k a rg a rE dl Bwg Ep ñk elIR bB ½n§R Kb ;RKg K u NPa B k a rg a rCa s ñÚl . eyIg sUm E f øg GMNr Ku Nd _FMe Fg cMeB a H KN³ R Kb ;R Kg buKÁl ik sa ®s þa ca rü nisSi t EdlB a k;B ½n§k ñúg b eg áIt eKa ln e ya ) a yen H eh I y k a rg a rm inG a c sMerc eTA ) a nebIKµa n k a reF VIB lk m µR Kb;E b by:a g R bk bedIm ,Ieda y Ku NFm ’vi C¢a CIv ³ x<s ;rb s;³

1111 >>>> ÉkÉkÉkÉk ]]]] t þm mt þm mt þm mt þm m :: :: a s ‘un h ‘Yt a s ‘un h ‘Yt a s ‘un h ‘Yt a s ‘un h ‘Yt 2222 >>>> e la k h ug c a ne la k h ug c a ne la k h ug c a ne la k h ug c a n ;; ;; s uxa s uxa s uxa s uxa 3333 >>>> e la k h ug B uFPk þIe la k h ug B uFPk þIe la k h ug B uFPk þIe la k h ug B uFPk þI 4444 >>>> e la k bNÐit m iuc v t ßa e la k bNÐit m iuc v t ßa e la k bNÐit m iuc v t ßa e la k bNÐit m iuc v t ßa 5555 >>>> e la k m a s sux sa nþ e la k m a s sux sa nþ e la k m a s sux sa nþ e la k m a s sux sa nþ

6> rYm T a Mg buKÁ l ik sa ® sþca rü r b s; sa k lviTüa l½yE xµrb ec© k viT üa nig R Kb;R Kg T a Mg G s; . Ca cug b Ba © b;eyIg xM JúsUm e FVIk a rG a F üa R s½yT uk Ca m un cM eB a H G ñkB ak;B ½n§T a Mg Gs; f a es o vePA bgáb ;eda yk Mh us xus qÁg eda yec t n a. sMra b;k a rriH Kn; nig E k lMG r sUm TMn a k;T Mn g m kt a m ry³ E-mail: [email protected]

[email protected]

http://www.3dpageflip.com/pageflip-3d/index.html



eKalneya)ay nignItiviFIKNenyü nighiBaØvtßú nig fvikar Accounting finance and Budget Policies and Procedures

cMNg eC Ig el x TMB½r CMB Uk T I 1 ³ m Uldæa n KNen y ü 3 CMB Uk T I 2 ³ lMrwk G MB IR bB ½n§R Kb;R Kg h iB a Øvt ßú 9 CMB Uk T I 3³ b risßa n k a rR Kb;R Kg xa g kñúg nig eKa lb MNg yuT§s a ®sþ 1 2 CMB Uk T I 4 ³ eKa ln eya ) a yf vik a r nig bME Nk E c kFn Fa n 22 CMB Uk 5 ³R btiPUk m µh riB aØv tßú 24 CMB Uk T I 6 ³ ka rR tYt Binit üh i B a Øvt ßú 29 CMB Uk T I 7³ KNe ny üPa B ka rR tYt B init üxa g kñúg nig sa vn k m µ 32 CMB Uk T I 8³ R bB ½n§K Nen yüh iB a Øvt ßú 38 CMB Uk T I 9>cMN Ul nig k a rT TYl 4 0 CMB Uk T I 1 0>K NnIG tif i Cn CM B ak; 4 2 CMB Uk T I 1 1 GMB Il T§k m µ 4 4 CMB Uk T I 1 2 R T B üsk mµ 4 8 CMB Uk T I 1 3 ³ k a rFa n a r:a b;rg 5 2 CMB Uk T I 1 4 ³ eKa l neya ) a yvi nie ya T un 5 4 CMB Uk T I 1 5 ³ eKa ln eya ) ayv a yt Mél nig E pn k a rm UlF n 5 5 CMB Uk T I 1 6³ r) a yka rN_h i B aØv tßú nig KN en yü 5 8



CMBUkTI 1³ mUldæanKNenyü

E pñk h iB aØv tßú

R bePT

Ék PaB eda y R b Fa n ed) a :tWm :g ;KNen y ü nig h iB aØv tßú

k a rlb riecäT R bsiT §PaB

k a rEk sMrYlÉk Pa B cug eRk ay

G ñk Ka MB a r sa k lviT üa Fik a rrgT TYl bnÞú k rdæ) a l nig h iB a Øv tßú

m ®nþIT T Ylxus R tUv buKÁl ik KNen yük r Ca n;x <s;

k a l briecäT Binit ü

esckþIepþIm 1111 >>>> 1111 eKa lbeKa lbeKa lbeKa lb MNg n ig rc na s mMNg n ig rc na s mMNg n ig rc na s mMNg n ig rc na s m << << ½n§é n eso veP A E n Na M½n§é n eso veP A E n Na M½n§é n eso veP A E n Na M½n§é n eso veP A E n Na M

k a riya l½ yK Nen y ü nig h iB aØv tßúKWT TYlxusR t Uvs Mra b;k a rp þl;CU n Rb wk S a eya bl elIe Ka l neya) a y nig k a rR Kb;R Kg h iB a Øvt ßú n ig esva KNen y ücMeB a HR Kb;k a riya l½ yn ig sk m µPaB T aMg G s;rbs; s> x>b> K.



eso veP A enHm a n bMNg edIm, Ip þl; CUn B t’m a n c ,a s;la s ; nig Tuk cit þ)a n enA k ñúg T Mrg ;E d lG nuv tþn _sMra b ; buKÁl ik nig Pa KIB ak;B ½n§ . en HR t Uv) a nk MNt;edIm ,I e FVIeG a yR besIre LIg E t va k _m in G a c eqøIy RKb;s MnYr ) a nE dr b :uEnþ eso v e PA en H nig k MNt; É k sa reya g epS g ² .

1111 >>>> 2 2 2 2 eK a l n e yaeK a l n e yaeK a l n e yaeK a l n e ya )))) a y nig nItiv iF I a y nig nItiv iF I a y nig nItiv iF I a y nig nItiv iF I -eKa l n eya )a yK WR tUv Ék P a B eda ysa lviT üa F Ik a r nig Rk um R bwk S a Pii) a lnig G nuv tþn_t a m c ,a b; . -nIt iviF I nig R bP BB t’m a n KWC a k a rpþl; t a m ka rE Nn a M nig KW Ca k a rpþl ;Gnusa sn_t a m k a rG nuv tþn _ d_l ¥ .

1111 >>>> 3 3 3 3 k a rE f T aM nig b c© úbk a rE f T aM nig b c© úbk a rE f T aM nig b c© úbk a rE f T aM nig b c© úb ,,,, n ñPa B n ñPa B n ñPa B n ñPa B eso veP A enHn wg R tUv ) a n eFVIb c© úb,nñPa B nig Ef Ta MCa R bc aM eh Iyk a reFIVk a rE k ERb nwg ek It eLIg KWCa lT§p l² - k a rE R bR bYlk ñúg eKa ln e y a ) a y -k a rE R bR bYlé n tYn a T ItME Ng rc n a sm<½n§ -G nus a sn_sa v nk m µ -k a rsMerc cit þB Isa k lviTüa Fik a r nig Rk um Rb wk S a

1111 >>>> 4 4 4 4 yuT §sa ®s þ nig R bB ½n§K N en yüyuT §sa ®s þ nig R bB ½n§K N en yüyuT §sa ®s þ nig R bB ½n§K N en yüyuT §sa ®s þ nig R bB ½n§K N en yü yuT §sa ®sþK WCa G VI k a rT sS n ³vis½ y E p nk a r Tis edA Edlek In ecj B Isk m µG t It ka l edIm, IsMe rc eKa l bMNg GVIm Y yCa k ; la k; va Ta k Tg niwg sk mµP a BG g ÁPa B T aMg m Ul b:uE nþE pñk enHlMG it eTA el I k a rg a r KNen y üe Rc In Ca g yuT§sa ® sþR tUv ) a n k MNt ;ed a yG ñk dwk n a MCa n;x<s ;e dIm ,Ib e g áIn tMé l rbs ; m © a s;Pa Kh ‘un R t g ;en H R kum h ‘un R tUv eFVIE pn k a rc,a s ;la s;eda yviP a Kel Ik tþa E b besdæk i c© dUcen H KNn Ik r R t Uv) a n cUl rYm v a ytMél nig viP a Kf vik a rKMe ra g eh IyRt Uve FV Ik a rR tYt Binit ü h riB a Øvt ßú eh Iy k a rG nuvt þn_Ep n k a r Rt Uv edIrT nÞ wm K ña nig ka r Rbt ibtþi TIpS a rnig Fn F a nm nusS Ca ed Im,Iv a y tMé lsnÞú Hk a rg a rnig ep Þo g pÞa t ;KMe ra g .

1111 >>>> 5 5 5 5 eK a lk a rNeK a lk a rNeK a lk a rNeK a lk a rN __ __ K Ne n yüK Ne n yüK Ne n yüK Ne n yü B t’m a n KNe ny üh i rB aØv tßúK YrR tUv ) a nc g Rk g nig ra yk a rN_t a mk mµvt ßúva .



• eKa lk a rN_ni y½t k m µ: niy½ t k m µGa ceG a yniy½m n½yf a G nuela m t a mk a rkMh it én c,a b; E dle K eh Av a f a eKa lk a rN_rwg m a Mu .

• eKa lk a rN_én k a resµa HRt g;:eya g t am eKa lk a rN_enH G g ÁPa B KNen yü KY rE t q øúH b B a ©a Mg suc© H Pa B ka rB it é ns ßa n Pa B h riB a Øvt ßúrbs; S >X>b >K.

• eKa lk a rN_ni rnþPa B é nviFIs a ®sþ eKa lk a rN_en HbM N g bgða j BI P aBT Mn a k;T Mng nig ka reR bo eFo b) a n én r) a yk a rN_h irB aØv tßúE dlpS B VpS a yeda yR k u m h ‘un.

• eKa lk a rN_m in sM Ng: v a KY rE t bg ða j Bt ’m a nB is þa rén h riB a Øv tßú nig m inE s Vg rk G IVedIm ,ITUT a t ; bMNuln ig R T B ü cMNU lcM Na yCa ed Im . l.

• eKa lk a rN_snñ íc½© y eKa l k a rN_enHbM Ng bgða j G MBIk a rB it f a v a min K YrB üa ya m beg áIt GIVE dl em Il eT A l¥Ca g k a rB it eT .

• eKa lk a rN_nir nþPa B eB lE dlB t ’m a n hriB a Øv tßúpS B VpS a y m YyR tUv) a n snµt ;f a Ga CIvk m µm in Rt Uv rMxa n e LW y. en Hva s R m YleG a yeKa lk a rN_ snñ íc½© y m a n n½ yf a s m ,tiþm in ) a n R tUv Ca KNn a enA eB lE dl Kµa n tMé l b:uE nþv a R tUv ) a n T TYlyk e nA eB lva ma n tMé lrMela H.

• eKa lk a rN_sa m a yik P aB k a rk t;R t a cuHcUl KNen yüKY rE t E bg E cg t a mkML ú g eB lCak ;lak Na m Yy b¤bME b k t a m dMNa k ;k a l .

1111 >>>> 6 6 6 6 >>>> k a rk tk a rk tk a rk tk a rk t ;; ;; R t a R btibt þik a rNR t a R btibt þik a rNR t a R btibt þik a rNR t a R btibt þik a rN _ _ _ _

• Rb tþib tþik a rN_ (Transactions) enA kñúg R bB ½n§KNen yüK WCa R B wtþik a rN_b¤sk m µPa B EdlG a c eFVIeG a ym a n k a rERb R bYl dl;RT B üsm ,tþi b MNul m UlFn rbs; s >x >b >K dUc en H G a ceF VIeG a ym a np øa s;bþÚrsßa nP a B h riBa Øvt ßú.eT a Hb Iva T a k;T g nwg E pñk xa g eRk A b ¤ k ñúg eT A s>x >b >K dU cf a k a rlk ;Ca Rb tiþbt þik a rN_Ca E pñk xa g eR k A cME Nk k a reRbIR ) a s;s MPa r³ brik ça rCa E pñk xa g k ñúg . Rb tþibt þik a rN_KY rE t R tUv ) a n kt ;b Ba ¢IenA k ñúg eso v ePA Tinña nuv tþT _ journal rb s; s> x >b> KCa m Yye lx sMKa l;c, a s;la s; . R Kb;R bt þibtþik a rN_E dlk t ;R t a enA Tinña nuv tþT _nig eR k a ymk k t;R ta eTAkñúg

• Rb tiev T T UeTA (group of accounts for a company) E dlm a n B t’m a n dUcK ña b:uE nþse g çb eda yKN n I eh IyKN nIpÞ úk eda yB t ’m a nG MB Ih riB a Øvt ßút a m R b tþibt þi k a rN_.R bB ½n§k t ;R t a édKweR bI T-accounts eda yxa g eqVg t ag eda y \NB n§ xa g sþa Mt a g eda y\N T a n .

1111 > > > > 7 7 7 7 c MNa t f a ñkc MNa t f a ñkc MNa t f a ñkc MNa t f a ñk ;; ;; K N nI K N nI K N nI K N nI



bNþúMé nK NnIs Mra b; G a CIvk m µeKeh A f a ledger. b B a¢Ié n KNn IenA k ñúg ledger eK eh A f a chart of accounts. KM rU K Nn I

KNn I³s ac ;R )a k; KNn Ie lx

é f ¶E x Ékt a e yag \ NB n § \ NT an sm ütul \ NB n§ \ NTan

mifun a 1 0 1 1 1 2

KMr UTin ña nub, vtþ n_T UeTA General Jouranl R b Tie vT e lx 2 e lx e rog é f ¶E x B iB rn a e yag \ NB n§ \ NTan 1 2 008 m kr a 1 b ue rcMn aye lI IF an ar a:b;r g 2 40000 1 2 sac ;R )ak; sMr ab ;2q ñ aM 2 40000 2 3 3

KMr Ue so v ePA FM Ledger e s oveP AFM KNn I³ s ac;R )a k; K Nn Ie lx

é f ¶E x Ékt a e yag \ NB n§ \ NTan smü tul \ NB n§ \ NTan

mifun a 10 11

1111 >>>> 8 8 8 8 k a rk tk a rk tk a rk tk a rk t ;; ;; Rt a eTVrRt a eTVrRt a eTVrRt a eTVr

k a rk t ;R t a eTVr ( double-entry) én R bB ½n§ KNe n yü v a m a n Pa BR besIrk ñug ka rviPa K\T§ iB lén R bt itþk a rN_ eda yse g çbdUc xa g eR ka m

1> k MNt ;f a etIKN en yüé n R TB sm ,t þi b MNul m UlF n cMN Ul ni g cMNa yR t Uv) a n rg \T §B lya :g Na eda y R btib tþi k a rN_.

2> RKb;K Nen yüT a Mg G s;rg \T §B leda yR btibtþik a rN_ k MNt ;f a etIva ek In b¤ f ycuH



3> k MNt ;f a etIk a rekIn eLIg nig f ycuHKYR R tUv ) a n k t ;Rt a enA k ñug \NB n§ b¤ \NT a n .

R b Tie vT e lx 2 e lx e rog é f ¶E x B iB rn a e yag \ NB n§ \ NTan 1 2 008 m kr a 1 b ue rcMn aye lI IF an ar a:b;r g 2 40000 1 2 sac ;R )ak; sMr ab ;2q ñ aM 2 40000 2 3 3

KNe n yü ³ b ue r cMn aye lI IF an ar a:b ; rg e lx 1 5

ka lb ricäT m ux ray Ékt ar e yag \ NB n§ \ NTan tulüP aB

\ NB n§ \ NT an 1 2 2 40000

KNe n yü ³s ac ;R )ak ; e lx 1 7

ka lb ricäT mux ray Ékt ar e yag \ NB n§ \ NT an tulüP aB

\ NB n§ \ NT an

1 2 2 40000

1111 >>>> 9 9 9 9 xxxx Yb KNe n y üYb KNe n y üYb KNe n y üYb KNe n y ü

KNe n yüR T B üs m ,tþi>>> >>>> >> >> >> >> >> >> >> >>> >>>> >>>> >>>> >>>> >>>> >>>e k IneLIg+ f ycuH - KNe n yübM Nul >>>> >>>> >>>> >>>> >> >> >> >> >>> >>>> >>>> >>>> >>>> >>>> > f ycuH - ek IneL Ig+ KNe n yüm UlFn > >>>> >>>> >>>> >> >>>> >>>> >>>> >>> >> >> >> >> >> >> >> >> >> f ycuH- ek IneL Ig+

\NBn§ Dr \NTan Cr

R TBü s mR TBü s mR TBü s mR TBü s m ,,,, t þit þit þit þi KNe n yüR TB üsm, tþI

\ NB n§ f ycuH -

\ NTan e kIn e LIg +

= b MN ulb MN ulb MN ulb MN ul K Ne n yüb MNul

\ NB n § e kIn e LIg +

\ NTan f ycuH

+ m Ul F nm Ul F nm Ul F nm Ul F n K Ne n yüm UlF n

\ NB n§ e kIne LIg +

\ N Tan f ycuH -

cMNUl \ NB n§ f yc uH -

\ N Tan e kIne LIg + PaKl aP

\ NB n§ e kIne LIg +

\ NTan f ycuH -

c MNUlc MNUlc MNUlc MNUl KNe n yücMNUl

\ NB n § e kIne LIg +

\ NTan f ycuH -

c MNa yc MNa yc MNa yc MNa y KNe n yücMN ay

\ NB n § f ycuH -

\ NTan e kIne LIg +

---- ==== c Me Njc Me Njc Me Njc Me Nj b ¤ x a tb ¤ x a tb ¤ x a tb ¤ x a t



KNe n y ük rEt g Et eRbI sM nMur) a yk a rg a r working papers sM ra b;R bm Ulnig seg çb Tinñn ½y E dl BYk eKR tUv k a rero bcMviPa K ni g eF VIr) a yk a rN_ va Ca ] bk rN_d_m a n R bs iT§Pa B bu:E nþ v a m in c a t ;cUlCa Ep ñk sMxa n ;é nk a rk t ;R t a KNe ny üeT . p Þúy eTA vij b Ba¢ IK Nen y ü es o v FM R btiev T EdlCa E pñk sMxa n;;é n R bB ½n§K Nen yü . b B a ¢Ik a rg a r work sheet Ca E pñk én sMnMu r) a yk a rga r EdlK Nen yüG a c eR bIseg ç b k a rga rE k sMrYl cuHbB ¢a Inig sm t ulüKNen yü .

1> dMe NI rviPa Knig k MNt;R bt ibt þik a rN_ 2> ero bcMcuHTin ña nub,v t þn_ 3>c uHk ñúg es o ePA FM 4>tul üPa B beNþa HG a snñ 5 >Ek rsMrYlR btib tþik a rN_ 6>E k rs MrYl tul üPa B beNþa HG a snñ 7> e ro bcMr) a yk a rN_h r iB a Øvt ßú 8> k t ;R t aka rb iT bB a¢I 9>ero bcMtara gtul üPaB eR k a yka rbiTb B a¢I

t ul ü P aBbe NþaH

G as nñ karsM rYl t ul ü P aBbe NþaH G as nñ

E d lE ksMrYlrUc r) ayka rcMN Ul r) ayka rN_

t ul ü P aB

R be P TK Ne n y ü \NB n § \N Tan \NB n § \N Tan \NB n § \NTan \NB n § \NTan \NB n § \NTan 1 2



CMBUkTI 2 ³ lMrwkGMBIRbB½n§RKb;RKghiBaØvtßú


R bePT







1 rMlwk CMB Uk TI 2 nwg pþl; CUn B t’m a ns eg çbE Nn a MG MB IRbB ½n§h iB a Øvt ßúrb s; s >x>b > Keh I yR Kb ;d Nþb;el I eKa l neya ) a yk Mrit m :a Rk U nig ka rB nül;el ItMrU rk a rr) a yk a rN_nIt i Rk m xa g kñúg nig xa g eRk A rYm T aMg r) a y k a rN_lT §pl - b ris ßa n k a rR K bb ris ßa n k a rR K bb ris ßa n k a rR K bb ris ßa n k a rR K b ;; ;; R Kg xa g k ñúg n ig eK a lbMNg y uT§sa ®s þR Kg xa g k ñúg n ig eK a lbMNg y uT§sa ®s þR Kg xa g k ñúg n ig eK a lbMNg y uT§sa ®s þR Kg xa g k ñúg n ig eK a lbMNg y uT§sa ®s þ - k a rE bg E ck f vik a r


1 0 k ariya l½yKNenyü nig h iB aØv tßú BRg ag eKal neya) ayKNenyü nig h iB aØv tßú

- R btiPUk m µh iB aØvt ßú - k a rRtYt B initü nig va yt Mél h iB aØv tßú

2 tMrUvkarénnItikmµ 2222 >>>> 1 1 1 1 sMr a bsMr a bsMr a bsMr a b ;; ;; eKa l n e yaeKa l n e yaeKa l n e yaeKa l n e ya )))) a y n ig nIt iv iFIa y n ig nIt iv iFIa y n ig nIt iv iFIa y n ig nIt iv iFI

edIm ,Ik Mn t ;e Ka ln e ya ) a yT Mn a k;T Mng nig ka rG nuv tþn_é n Fm µ nuPa B rbs; s>x >b>K k a rG nuv tþn_ r) a y k a rTis edA nig Ca k m µv tßúé n c ,a b ; en Hk a rR Kb ;R Kg k a rg a rrb s;v a . edIm ,IF a n a f a Rb B½n §KWR t Uv) a n b eg áIt s Mra b;sMrb;sMr Yln ig k arT T YlxusR tUv sk m µP a B enAk ñúg s>x>b > Ked Im ,IFa n a GMB Ik a rTTYlx usR tUv sMra b; k a reR bIR) a s ;Fn Fa n Ca sa rFa rN ³ .

2222 >>>> 2 2 2 2 sMra bsMra bsMra bsMra b ;; ;; m Ul niF I C Mn Yym Ul niF I C Mn Yym Ul niF I C Mn Yym Ul niF I C Mn Yy Rk um R bwk S a Pi) a lR tUv ero bcM sMeNI rsMu edIm , IT T Ylm UlFini CMnYy ep S g eh IyRt UvR s bt a m lkçx ½N Ð nig eKa l bMNg Tis eda yrb s; s> x>b > Knig R t UvG nuv tþn _ t a mk a rE Nna Mrb s;ra C rdæa P i) a l .

2222 >>>> 3 3 3 3 s Mra bs Mra bs Mra bs Mra b ;; ;; rrrr )))) a yk a rNa yk a rNa yk a rNa yk a rN _ _ _ _ nit IR k m nig l ixit tUbnIyk r rbs;R k sYg G b;rMy uv Cn nig k ILa KN³k m µa Fik a rFa nKu NP a B G b;rM k m <úCa R k sYgB a k;B ½n§ nwg tMrUv eG a y s > x>b > Kero bcMR b Kl; CU n dl ;R k sUg sßa b½nB ak ;B½n§enA r) a y k a rN_ h riB aØ t a m TMrg ;c a M) ac ;n a eB l G na Kt eh Iyr) a y k a rN_Rb ca Mq ñaMrYm³ -r) a yk a rN_h iB a Øv tßúrYm m a n r) a yk a rN_G nuv tþn _h iB a Øv tßúr ) a yk a rN_CMh r h iB aØv tßún ig lMh Usa c ;R ) a k; - r) a yk a rN_é ne Ka lk a rN_ KNe n y ü k a rebþCJa nig nig k a rT TYlxus R tUv - rYm T a Mg r) a yka rN_k a rT TYl xusR t Uvk a rR Kb ;RKg s Mra b;k a rb eg áIt nig Ef rk S a R bB ½n§k a rRtYt B initü xa g kñúg E dl k MNt ;edIm ,Ip þl; k a rFa na xusR t Uvdl;É k ra C üP a B nig TMnuk citþé n r) a yk a rN_h iB a Ø v tßú r) a ka rN_R KbR Kg k a rsMercE p nk a rTis edA eKa lbM N g E dlÉ k Pa B eda yR kum Rb wk S a Pi) a l nig Rt Uv bg ða j CUnR k sYg G b;rMyuv Cn nig k ILa . - r) a yk a rN_R bc a Mqña MKW Ca k m µvt ßúedIm ,I eFVIsv nk m µ nig KNn IE dlR tYt B initürY cK Yr Et ma n m in Rt Uv yWt Ca g 4 E xbnÞa b;B Icug qñaMé nh iB aØv tßú. - r) a yk a rN_sv n k m µxa g k ñúg

3 lT§plsaklviTüal½y

Rk sYg G b;rM yuv Cn nig k ILa KNk m µa Fik a rF a n KuNPa B G b;rMk m <úCa niwg tMrUv eG a y s >x >b >K edIm , I beg áIt r) a yk a rN_T isedA eKa l bMNg E dlm a n Pa B Ca k;la k ;elI lT §plE dlR tUv beg áIt . r) a y



k a rN_Tis edA KWR tUv ) a n p lit R b ca Mq ña Meda ym a nk a rRbwk S a eya b lCa mYyPa KIE dl sMxa n; nig Rt Uv RKb;dN þb;r y³ eB lb Iqña M

lT§p lsa k l viT üa l ½yrYm m a n³ • k a rbeg o n nig sik S a • k a rR sa v R Ca v

o k a rR Kb ;R Kg sa rNa eRk a y] tþm sik S a o k a rR sa v R Ca velIk a rbeRg o n o KMe ra g Rsa v RCa v

• esva k mµsh Km n_ • sh Km n _sik S a bnþ • RB wtþik a rN_vb ,Fm ’ nig viT üa sa ®sþ



CMBUkTI 3³ brisßankarRKb;RKgxagkñúg nig eKalbMNgyuT§sa®sþ


R bePT







1>TUeTA brisßa n k a rR Kb;R Kg xa g kñúg nig eKa lbMNg yuT §sa ®s þ nig k a rE Nn aME pñk Rb tibt þi én T Mna k ;TMn g cMeB a H R bB½n§h iB a Øvt ßúT a Mg mUl k a rB ak ;B½n§E pn k a ryuT §s a ®sþ edIm,IsM erc Tis e dA yuT § sa ®sþrbs; s>x> b>K n ig tYn a T I nig k a rT TYlx usR tUv sM xa n; . s>x> b> K ) a n bnþ eKa ledA eKa ledA yuT§s a ®sþrbs;v a nig beg áIt dMe NI rh iB a Øv tßúk ñúg R bB ½n§ nig k a r R Kb;R Kg b risßa n xa g k ñúg . sm a sFa tuep S g én R bB ½n§R Kb;R Kg h iB aØv tßúKYrE t R tUv) a n snSIú nig sm a h Nk m µ edIm ,Ibeg áIt R bsiT § Pa B nig Pa B s½k sT§k ñúg k a rR Kb;R Kg xa g kñúg sm<½n§rbs; v a .



karGn

uvtþnkar

Gnuvtþn

karGn

uvtþnkar

Gnuvtþn

__ __ dd dd __ __ l¥tMrUvk

arRtYtB

initüxa

gknúg

l¥tMrUvk

arRtYtB

initüxa

gknúg

l¥tMrUvk

arRtYtB

initüxa

gknúg

l¥tMrUvk

arRtYtB

initüxa

gknúg

bris ßan k ar RKb;RKgx agkñúg n ig eKalKMn ity uT§s a®s þ

KMrUe svak mµlT§ pl hiB a Øvtßú b ee c© kviTüaB t’m an viTü a é n hiB aØvtß ú s Mrab ; sMr Y l ¬k ar i yal ½yf vi k arn ig E pn kar¦

karR Kb ;R Kg hiB aØvtð ú t møaP aB

R b tib tþikar hiB a Øvtðú R bB ½n§é n karR t Yt B in itü n ig

Gn ue lamt am c, ab ;

f vik a k ar eR bIR )as ; mUl niFI

R b PB mUln iFI

r )ayk arN_K Ne n yühiB aØvtðú r) ay k ar N_R b c

karR Kb ;R Kg han iP ½y Gg ÁP aB

raCrd æaP i)a l

f vik h a niP½y e Kalb MNg yuT§ sa® s þ

dMe NIrkarR tYt B iin itü é pÞkñúg

svan ³km µé pÞk ñúg

Gn uK >s avn

sa klv iTü aF Ik ar

sa>rg T TYlb n Þuk Gn uKTTYlb n Þúkk ari f vikar

xageRk

A xag

kñúg

ÉkPaB GPivDÆn_

karTTYlxusRtUvtrbskarTTYlxusRtUvtrbskarTTYlxusRtUvtrbs

karTTYlxusRtUvtrbs ;; ;; GgÁPaBGgÁPaBGgÁPaB

GgÁPaB



2>karRKb;RKgxagkñúgrYmmanTidæPaB

R bmUlp þ úM nig k a rs nµt ; R bPB Fn Fa n E dlm a n cMNg T aMg bI : (1) r) a yk a rN_ KNe n y ü nig hiB aØv tßú (2) k a rR Kb ;R Kg h iB aØv tßú (3) R btib tþk a rN_hiB a Øv tßú .

brisßa n k a rR Kb;R Kg xa g kñúg nig eKa l KM nit y uT§s a ®sþ

KM rUes va k m µlT§p lh iB a Øv t ßú beec© k viTüa Bt ’m a n viT üa é nh iB aØv tßú

k a rR Kb ;RKg h iB a Øv tðú t m øa PaB

f vik a r h a niP½y e Kalb MNg yuT§ sa® sþ

R btib tþik a rh iB a Øv tðú R b B½n§én k a rRt Yt B initü nig G nuela m t a m c,a b;

f vik a r ka r eR bIR)a s; mUl niF I

R b PB mUln iF I

r) a yk a rN_KNen yüh iB a Øv t ðú R t Yt B init ük a rR KbR t Yt B init ük a rR KbR t Yt B init ük a rR KbR t Yt B init ük a rR Kb ;; ;; RK gRK gRK gRK g

r) a yk a rN_Rb ca M

G rUb Iy_

rUb I y_



r) a yk a rN_KNen yü nig h iB a Øvt ßúdMNa g k t aB Vk ic© rb s; s> xb > K edIm , Ira yk a rN_E pñk xa g eRk A nig sa Fa rN³ / k a rG nuv t þn_ C a m YyTisedA E pn k a r nig lk çx½N Ðh iB a Øv tßú dl;G ñk T TYl pl R beya Cn_ rb s;v a t a m ry³ r) a yk a rN_R bc a M .

3> karRKb;RKghiBaØvtßú dMNa g k a rviP a Kry³ xøI -E v g k a rv a ytMé ln ig E pn k a ré n viF Isa ®sþ y:a g l¥én k a rG nuv tþn _ F nF a n hiB aØv tßú edIm, I sMerc T i sedA yuT§sa ®s þrbs; s >x> b>K. cME Nk én k a rk a rRtYt B initü b ris ßa n xa g kñúg qøúHbB a © aMg el I dMeN I rk a rR Kb;R Kg E dl p þl;B t’m a n k a rEn n aM k a rsMerc cit þ elI yuT §sa ®s þ vinie ya KT un én Fn F a nh iB aØv tßú rb s; s> x>b> K.

viPa Kn _sa c ;R ) a k;sMra b;KMnit yuT §sa ®sþ nig l T§pl edI m,Irk S a esßPa B R btibtþk a rN_bnþ nig edIm , I Es Vg rk PaB bnÞa n ;E dlm a nG a c kMNt ;m un E dl Ca lT§p lk ñúg E p n ka rf vika rR b caMq ña M . t Yna TIf vik a r Rb ca MqñaM Ca G nþrs nS Iué n E pn k a r k a rRKb;R Kg h a niP½y nig k a rsMerc cit þk ñúg b nSIú Ca m Yy eKa led A yuT §sa ®sþrb s;s >x>b >KdU ce n Hva pþl ;enA k a rFa na s m ehtupl E dlR b PB h iB aØv tßú RtUv) a n G nuv tþn_ ) a n y:a g l¥edIm ,IsM erc Tis edA yuT §sa ®sþrbs; v a .

4> Rbtibtþkar_hiBaØvtßú dMNa g eda yk a rG nuvt þn_R b c a Mé f ¶é n nIt iviF I nig eKa ln e ya) a y k ñúg k a rG nuv tþn_ F nF a n hiB aØv tßú rbs; s>x >b >K .E pñk en Hp þl;k a rE n na Mdl ;sm a Cik cMeB a Hk a rR bm Ulnig snµt;b¤ k a reR bIR ) a s;é nR b PB hiB aØ vt ßút a m ry³ eKa ln e ya ) a y nig nIt iviFI . e Ka ln e ya ) a y nig nIt iviF I KY rEt R tUv bnSIú Ca m Yy nig k a rKMa R T é nTisedA y uT§sa ®s þ R b siT§P a B nig k a rbME lg / edIm ,IrYm cME Nk d l;Pa B rwg ma Mu nig dl;F n Fa n h iB a Øv tßúrbs ;s>x >b>K.

tulüPa B k a rR Kb;R Kg nig R btibt þi KWk a rsMxa n;s Mra b; s>x>b >KedIm , IeF VIB esa F n_ Rb siT§P a B nig s½k þsiT §én lT §Pa B ka rR Kb ;R Kg hiB aØv tßú nig R bt ibtþik a rN_.

5>karRKb;RKghiBaØvtßú



rMl wk eKa lbMNg bB a¢k ;B IPa B c,a s;la s;é n dMe NIk a rf vik a r nig k a rRKb;R Kg G g ÁPa B nig tYn a T I é n k a r R Kb;R Kg h a niP½y R tUv e dIrtYn a TIrv a g k a rk MNt ;TisedA E pn k a ryuT §sa ®sþ nig E bg E ck f vik a r . Ep n k a rf vik a r ³ dMeNIrk a rsMerc cit þ cUl eTA k ñúg Epn k a r TisedA yuT§sa ®sþ³ KWk a rbkE R b B nül ;eTA k ñúg dMeNIrE b g E c kR bPB hiBa Øv t ßúPa B sMxa n ;B Ir ya :g ¬1 ¦m eFüa) a ysMerc Ti sedA ¬2 ¦ca rwklk çN³ én h a niP½ y .

k -»k a sEt gE t ma nh a niP½ y dUc en HE p nk a ryuT§sa ®s þR tUv E t kMNt ;h niP ½ y ni g dMeNa HRs a y cUleT A k ñúg dMeNI rE pn k a rf vik a rbs;s>x>b >KB initüd MeN I rE pn k a rf vika r

1> E pn k a ryuT §sa ®sþs> x >b> K 2>k a rR Kb;R Kg h a niP½ y

� beg áIt KMnit E p nk a ryuT§sa ® sþedIm, IsMer cT isedA



� viPa Kh a niP½ y ed Im ,Irk viFis a ®sþsMerc e Ka lb MNg � Rt Uv Et k MNt ;enA enA k ñúg R bB ½n§E p nk a rf vik a r

x-E p nk a rf vik a r k a rG Piv DÆ n _E p nk a rR bc aMqña M R t YtB init ü nig t a m da n k a rG nuv tþn _E pn k a rRb ca Mqña M - bnþeFV IeG a yR bes Ire LIg é n k a rG nuvt þn _Ep ñk h iB aØvt ßú - bribT Et g E t m a nk a rpøa s;bþÚr - Rt Uv Et beg áIt R kum k a rg a rsik S a G MBIdMe NIrk a reF VIeG a yRb e sIre LIg

6> karTTYlxusRtUv

G gÁPa B k a rT TYlx usR t Uv KN³ k m µk a rsa v n k mµ • dMNa g eG a yR kum R b wk S a Pi) a lk ñúg k a rpþl;k a rR tYt B initü

nig k a rG nuv tþn _k a rR Kb;R Kg h niP½ yrb s; s >x >b >K • Ék PaB elIE pn k a rsa vn k mµrb s;k a riya l½ysa v n k m µ

eh IyRt Uv Fa n Fa n k a rG nuv tþn _m u xg a rsa v n k mµxa g k ñúg nig xa g eR k Ak ñúg k a rKa MR T el Ik a rT TYlxusR tUv rbs ;G nu KN ³k m µ k a r

• v a yt Mél Rb siT§P a Bk a rG nuv tþn_rbs ; s >x >b >KT a k ;T g nig k a rRt YtB init ü k a rG nuela m Ca c, a b;E dlG a cG nuv tþn _) a n

R bFa n E pñk sa v n km µ • Fa n a elIR b siT§Pa B é nk mµviF I R Kb;RKg h a niP½ysh R Ka s k a rR Kb;R Kg R twm R tUvelIh a ni P½yG a CI vk m µ / nig Rbs iT§Pa B k a rR Kb;R Kg R bt ibtþik a rN_ni g ka rR tYt B init üxa g kñúg

• beg áIt ka rv a ytMé lh a niP½y edIm ,Ip þl;B t’m a n sMra b ;k a rGPiv DÆ n_ E pn k a rsv n k mµry³ eB lE v g E dlR tUv) a nÉ k Pa B

• G Piv DÆ n _ nig E f rk Sa nIt iviF I e dIm,IF a n a TMn a k;T Mn g B IGñ k R Kb ;R Kg dl;s v n k r nig k g VHxa t b¤bME rbMr Yl k ñúg briya k a s R tYt B initüxa g k ñúg nig rcn asm <½n§

• sa k l,g elIR b siT§Pa B dl;k a rRt YtB init üxa g k ñúg s Mra b;



R btib tþik a rN_hiB a Øv tßú

R bFa n E pñk R tYt Binitük a r G nuvt n_

• v a yt Mél Rb siT§P a Bk ñúg ka rG nuv tþn_T a k ;T g nig ka rR tYt B initü E dlG nuela m t a m c,a b;

• v a yt Mél lT§p én k a rR tYt Binit ük a rG nuela m t a m c,a b; • v a yt Mél dMeN Irk a rT Mn a k;T Mng én k a rGnuv tþc,a b ;cMeB a Hb uKÁ lik s>x >

b>K nig t a m da nk a rG nuela mCa m Yyc,a b;

sa k lvIT üa Fik a r • beg áIt lkçN ³ Ca m Yynwg TidæPa B dl;bris ßa nR t Yt B ini t ü nig v b,Fm ’G g ÁPaB E dlG a CIv km µh iB a Øvt ßúrb s;s > x>b> KR tUv )a n beg áIt eLIg

• Fa n af ak a rKMa R TTisedA y uT§ sa ®s þ k MNt; nig bnSIú Ca m Yyeb s sk mµ

• E f rk Sa eKa ln eya ) a yCM el a HplR beya Cn_

sa k lvIT üa Fik a rrg nig R BwT §brus

• Fa n fa h a niP ½yCa b;B a k;B ½n§ nig eFVIeG a ysMe rc yuT §sa ®s þTis edA Rt Uv ) a nR Kb;R Kg ) a n kñúg dMe NIrk a rf vik a rR bc aMq ña M

• G nuvt þn_ nig E f rk S a rcn a sm <½n§k a rRt Yt B initü xa g kñúg Edlk a rg a r h iB aØv tßúK WR tUv G nuvt þ n_ rYm T aMg k a rkMNt;b T dæa n nig k a rrMB wg Tuk sMra b;k a rR tYt Binitü xa g kñúg enA dMeN IrG a C Ivk m µ RKb;R Kg KNe ny ü h iB aØv tßú nig r) a yk a rN_ nig TMn a k;TMn g ec j r) a yk a rN_ h iB aØv tßúC Un dl; KN³ R Kb ;R Kg.

• sMrb;sM rYlk a rT T YlsÁa l;eda yR B wT §burs nig sa k lviT üa Fik a rrg elIr) a yk a rN_f vik ar nig k a rB nül;b MErb MrYl k ñúg f vik a r

• G nuvt þn_ nig E f rk S a Rk m GaCIv k m µ rYm T a Mg Rk m sIlF m ’ sMra b; buKÁl ik E dlR Kb;R Kg nig b eg áIt R btiev T Rb ca Méf ¶

• sMrb;sM rYl Ca m YyE pñk B ak ;B½n§k ñúg Ep n k a ryuT§sa ®sþén lT §ples vak m µh iB a Øvt ßú



• dwk n a MenA crwk l k çN³ E dl RK b;R Kg E pñk beg áIt R Kb;R Kg B nül; nig eFVIr) a yk a rN_GMB Isk m µP a B hiB a Øv tßú

• k MNt ;TisedA yuT§sa ®sþ sMr a b;E pñk ep S g • v a yt Mél ha niP ½yed Im ,IsM er c eKa l bM Ng nig TisedA • beg áIt f vika rR b caMq ña ME dlsh k a rCa mYyviF a n k a r

nig m eFüa ) a ysMra b ;TisedA yuT§sa ®sþ nig E k sMrYlh a ni P½y

• B nül;B Ik Mrit bME rbMrYlf vik a r

k a riya l½yf vik a r • Ka MRT tMrUv k a rE p nk a rry³ eB lxø I nig E v g • sMrb;sM rYl dMe NIrk a rk sag Epn k a rf vik a r

G ñk R tYt Binit ü • sR m b;sR mYl r) a yk a rN_ KNen yü nig h iB aØvt ßú R bc a Mqña M • R tYt B iinitü k a rRb tiev T R b ca Mé f ¶rbs;s>x >b > K • Fa n af a es o vePA E n na MG MBIk a rR Kb ;R Kg Rb tibt þik a rN_h iB a Øvt ßú

KWR t Uv) a neF IVbc©úb , nñPa B nig RtUv) a n va yt MélR b ca Mq ña M . • k MNt ; E f rk S a nig cg Rk g eKa ln eya ) a y nig nItiviFIh iB a Øv t ßú • Fa n af a ka rR tYt Binit üxa g k ñúg sMra b;ka rCMr uj R btib tþik ar h iB aØvt ßú

nig Ka MR T dl;bT dæa nG a CIB lk çt ik³ rbs; s> x >b> Knig ebsk mµ • beg áIt k a rR tYt Biinit üxa g k ñúg sMra b;R b tibt þik a rN_h iB a Øvt ßú E dl

CM ruj eG a yR bs iT§Pa B G nuP a B é n Rb tibt þk a rN_ G a CIvk m µ rbs; s> x >b> K

• Fa n af ak a rR Kb;R Kg xa g k ñúg sMra b;CM ruj k a rR b tibtþE pñk h iB aØv tßú nig k a rKa MR TT isedA eKa lb MN g nig nItiv FI k ñúg E p ñk ka r R Kb;R Kg KNe n y ü nig h iB a Øvt ßúsMra b;es o vePA E Nn a Men H

• pþl;k a rbNþú HbNþa l dl;R k um k a rg a rCa n;x<s ; sa k lviTüa Fik a rrg nig R BwT §burs G g ÁPa B buKÁ lik cMeB a HtUn a TI nig k a rTT YlxusR tUv B a k;B ½n§ nig brisßa n nig rc n a sm <½n§é n k a rR Kb;R Kg xa g k ñúg



• G nuvt þn_b T dæa KNen y ü nig h iB aØv tßú f µI²

R kum R bwk S a Ga CIvk m µ R bwk S a eya b ldl;sa k l vIT üa Fik a rT TYlb nÞúk elIR btib tþk a rN_ k a rG Piv DÆ n _enA R b siT§Pa B k a rG nuv tþn_ n ItiviF I nig dMeNI rk a eKa lne ya )a yCa edIm

k a riya l½yE pn k a r nig f vik a r

• sh k a rCa mYyR k um R bwk S a nig R bF a n Epñk B t’m a n edIm,IsM rb;s MrYl dl;lT§p lbe c© k viTüa esv a k mµ nig Bt ’m a n h iBaØv tßú Ca m Yynwg briya k a s R tYt B initü xa g kñúg nig rc na sm<½n§ ero bcMk a rR tYt B initü xa g kñúg sMra b;R b tibt þk a rN_h iB aØvt ßú Ca m YyGñk R tYt B initü E dl CM ruj enA R bs iT§Pa B nig G nuP a B sMra b;R b tibt þik a rN_G a CIv k m µ

• Fa n af ak a rRt YtB init üxa g kñú g sMra b;k a rCMr uj R btib tþik a rhiB aØv tßú nig KMa R t eKa ledA T isedA ni g nIt iviF IE dl k MNt ;enA k ñúg e Ka lk a rN_ E n na M

• pþl;k a rE Nna Mnig bNþú HbN þa l



7> Gn u>KN f vik ar n ig E pn kar

8> sa > r g 9 > kar i> f vik ar

brisßa n k a rR Kb;R Kg xa g k ñúg nig eKa lKM nit yuT §sa ®sþ

KM rUesv a k m µlT §plh iB a Øvt ßú beec© k viTüa B t’m a n viTüa é n hiB aØv tßú

k a rR Kb;R Kg h iB a Øvt ðú t m øa PaB

f vik a r h a niP½y e Kalb MNg yuT§ sa® sþ

Rb tib tþik a rh iB a Øv tðú R b B½n§én k a rR t Yt B init ü nig G nuela m t a m c,a b;

f vik a r ka re R bIR )a s; mUlniFI

R b PB mUln iF I

5> sa> rg si kS aFik ar 6> R BwT§b urs

9 > E pñkF n F an mn usS 4> E pñkG aCIv km µ

r) a yk a rN_K Nen yüh iB a Øv t ðú 1> Gn u>KN svn km µé pÞ kñúg 2> svn km µx ag e R kA

r) a yk a rN_R b ca Mq ña M

3 > s aklv iTü aF ik ar



CMBUkTI 4 ³ eKalneya)ayfvikar nig bMENkEckFnFan


R bePT







1>esckþIepþIm nIt iviF i enHB iB rn a G MB IdMeN Irk a rE bg E ck Fn Fa n E dlT ak ;Tg nig vtþCIvit E p nk a rf vik ar eKa l edA én dM eNIk a ré nE p nk a rf vik a rnig Ca G a CIvk m µrbs; s> x>b> KKWe dIm ,IsM erc) a nt ul üPa Bf vik a r xN³ EdlG t ib, rim a k m µe lIFn Fa n nig E bg E ck Fn Fa n edIm ,Ib nSIú Ca m Yyeb sk m µyuT§s a ®sþ rbs;sa k l viT üa l½y . e Ka ledA enHsa k lviTüa l½yR tUv T T Y lxus Rt Uv Rb Kl;s Me NI rf vik a rR btib tþik a rN_ Rb ca MqñaMC Un dl ;R k um R bwk SaPi) a l . eKa lk a rN_en HKUsv a s;d Me NIrk a rf vik a rR b ca Mq ña M nig B irB r na G MB Ism a s Fatuf vik a r nig nit iviFIB a k ;B ½n§epS g ²eT o t .



- va yt Mél viPa K nig beg áIt G nus a sn _elI eKa l ne ya) a y nIt iviF I n ig dMe NIrk a r - k MNt; viP a K nig beg áIt G nusa sn _sMra b;dMe Na HR sa ycMeB a HbB a ða f vik a rnig E pñk h iB a Øvt ßú - sMrb;sM rYlk a reKa rB va yt Mé lnig Gnuv tþn _k a rE k sMrYle Ka ln eya ) a ym in E m n sik S a Fik a r f µI nig dMeNIr k a r nig nItiviFI

2>tYnaTIrbs;saklviTüal½ycMeBaHkargarfvikar

sa k lviT üa l½yedI rtYn a T IelIk a rg a rf vik a rdUc xa g eR kam³ - Ep n k a rsk m µPaB én viTüa sßa n - k ic© snüa rbs ;viT üa sßa n - ynþk a rén k a rR tYt B init ü nig t a m da n - va yt Mélh a niP½ y - ynþk a rén k a rk MNt;k tþa G tßiPa B - m eFüa ) a ysMra b;T Mna k;TMn g



CMBUk5³RbtiPUkmµhriBaØvtßú


R bePT nItiviFI

Ék PaB eda y R bFa n ed) a :tWm :g ;KNen y ü nig h iB a Øvt ßú



G ñk Ka MB a r sa k lviT üa Fik a rrg T TYlbnÞú k rdæ) a lnig h iB a Øv tßú

m ®nþIT T Ylxus R tUv buKÁl ik KN en yük r Ca n;x<s;


1 rMlwk vim CÄ k a rh iB aØvt ßú KW Ca Knøw HsM xa n ;én R bB ½nh iB a Øv tßuúCa m Y yk a reFVIsVy ½t P a B y:a g sm rm üdl; > >> >> >> >> >>>. k a r pþl;R bt iPUk m µdl;s a k lviTüa Fik a rrg edIm ,IR bitibtþidMe NI rk a rG a CIvk m µeda ybu KÁl ik Ca k ;la k ; Na m YyedIm ,IB R gIk m UlniF i .

2 GMBInItikmµ sa k lviT üa l½ym in K YrG n uv tþn _k a rp þl;G MNa c Na m Yyd U c xa g eR ka m eda yKµa n k a rero bcMCa l i xit sMe rcB I Rb Fa n Rkum R b wk S a Pi) a l ena HeT ³

k > G MNa cR t UvB Rg Ik E f mT aMg m a nk MNt;d Uc xa g eR ka m



x> G MNa c ed Iim ,I lk ; b¤c a t;E c g elIR T B üsm ,tþi K> G MNa c én k a b Ba © a M b¤ p øa s;bþÚrR T B üsm ,t þi b¤ p lR beya Cn_én R T B üs m ,tþi X> G MNa c edIm , IsM erc CY lé n dI b¤G a Ka rE pñk én G a Ka g> G MNa c edIm , Ix© I R b m UlTun bE nßm

t a m eKa ln eya ) a yf vik a r rb s;viTüa sßa n KWR t UveR b IR ) a s;sMra b;E t k ¦ cMNa y T UT a t;sg elIk arg a rrb s; s>x >b >K x¦ p þl; CM nY yelIk a rR sa v RCa v K¦ el Im Ul niFish Km n_ X¦ cMNa yE dlc, a b;k MNt ;

3> eKalneya)ayRbtiPUkmµhiBaØvtßú 1111 > > > > eKa lb MNgeKa lb MNgeKa lb MNgeKa lb MNg KIpþl; P a B sm ürm sm t kic© E pñk h iB aØvt ßúdl;ed) a :tWm :g cMeB a HcM Na yelIf vik a r

EdlÉ k Pa B . 2 2 2 2 eKa l ne yaeKa l ne yaeKa l ne yaeKa l ne ya )))) a ya ya ya y

2>1 k m µvt ßúcMeB a HeKa len y a ) a yCa k;la k ; ed):a tWm :g KWm a n esrIP a B cMeBa Hk a rcMNa yelIf vik a r EdlÉ k Pa B sMra b;sk mµP a BB ak;B ½n §cMNa yelIR bt ibtþik a rN_nig m UlFn enA lk çN³ E d lk a rsMerc ) a ny:a g eCa KC½ yn ig k mµv tßúé ns> x>b > Knig ed) a :tWm :g . 2> 2 k a rEb gE c kf vik a rKYrE t ep ÞrB IcMNa yR btib tþik a reT A cMNa ym UlFn k a ryn þk a rÉ k PaB m in G a c G nuv tþn_ elIf vik a rR sa v R Ca v m UlniFi CMenO citþ nig sk mµP a BB a NiC¢k a reda y Ca k aT TYlsÁa l; Ca es rIP a B KI Ca k a rsMxa n; . 2> 3 R Kb ;cM Na yK UrCa sk m µPa B T ak ;T g nig KYrCa siT §Rs bc ,a b; eh IyG ñk k a n;f vik a rKYrEt Ék PaB RKb; vik ½yb ½R t E dlR tUv Kit KU r eR bo beFo b Ca mYyf vik a r . 2>4 R bFa n ed) a :tWm :g b¤ mUlniFiR sa v R Ca v KY rp þ l; R btiP U k m µsiT §sMra b;k a rbBa ¢a Ék PaB nig vik ½yb½R t . bBa ¢IRKb;E dlR bt iPUk m µsiT § KY rE t R tUvp þl ;CUn Ca la yl a k;Gk S r edIm ,ICM nY ydl ; esv a KNen y ü nig h iB aØv tßú . 2>5 R Kb ;cMNa y KYrE t m a n ka rR Ka MR T R Kb;R Ka n ;eda yv ik ½y b½R t nig lixit T T Yl 2>6 Kµa n sm a Cik K YrÉk Pa B el IcM Na yé n cMNa ypÞa l;rb s;B Yk eKen H KYE t R t Uvb B a© b ;eda yf ña k;elI 2>7 G ñk k a n;k a t \NT a nrb s;s>x>b >K KYrE t m a n k at ;sMra b;cMNa yrbs;B Yk eKe da y m a n ka rÉ k Pa BB If ña k; elIrb s;B Yk eK.



2>8 eKa ln e ya ) a yen HK Ma R T eda ynig Ca R bFa n bT cMeB aHk m µviFIp øÚv k a rén R btiP Uk m µG MNa c h iB aØ vt ßúE dlÉ k Pa B eda yR kum R bwk S a Pi) a l .

4> kmµviFIpøÚvkarénRbtiPUkmµGMNachiBaØvtßú k m µviFIpøÚv k a ré n R btiPUk m µG M Na ch iB aØv tßúeT A Ca m Yyk M N t ;R t aB nül;E dlpþl ;CUn e da yR k um R bwk Sa P i) al k m µviFIp þl;R btiP Uk m µG MN a c h iB aØv tßú k Mrit cMNa ysMra b;:

• cMNa ye lIm UlF n • cMNa yR bt ibitþik a rN_ • epÞrf vik a rrv a g R b tibit þik a rnig cMn a ym UlFn • cMNa ye lIt ul üP a B • beg áIt nig Ék PaB elIk ic© snüa

5> kic©snüa sMunMnIt iviF Ien Hk MNt ;e LIg eda yR be PT k ic© snüa epS g ²nig k Mrit R btiPUk m µedIm , Icu Hk ic© s nüa

k ic© snüa E bg E ck RbePT dUc xa g eR k a m ³ Rb ePT TI 1 ³ k ic© sn üa Tij Ca m YyG ñk pÁt ;pÁg ;sM ra b;T Mnij nig esv a k mµdl;k a rcM Na yf vik a r eda yb u KÁl Edlk M Nt;siT §CUn . -k ic© snüa b¤k ic© R B m eRB og E dlnwg R t UvcMNa y elIf vi k a rR bca Mq ña M b¤ elIcMnY n f vi k a rsMra b ;ni y½t KY rE t R tUvB ica Na rk ñúg R b ePT TI 3 . -k ic© snüa C YlE dlbn þh Ysf vik a rR bc aMq ña M KY rE t Bic a Na rR beP T TI 3. Rb ePT TI 2³ k ic© snüa R sa v RCa v B a NiC¢k m µ nig beR g o n sMra b ;pÁt ;pÁg ;T Mnij n ig esv a k m µ cMeB a HtMél KYrE t R bKl; CUn e da yG ñk es ñIsM udl ;sa k lviTüa F Ika rrg T TYlb nÞúk b¤ buKÁ li k E dlc a t;t a Mg . Rb ePT TI3³ KY rR t UvC Un R bFa n k a riya l½yR bt ibt þsMra b;k a rÉ k Pa B nig esñIsMuk a rs Merc cug eR ka y.

6>kMritRbtiPUkmµ



k a rR bt iPUk mµsiT §G MNa c R tUv ) a nb egáIt eLIg Ca m Y yk a rpþl;siT §dl ;k Mrit b uKÁl dUc xa g eR ka m ³³³³ k Mrit T I 1 ³ sa k lvITüa FIk a r k Mrit T I 2 ³ s a k lvITüa Fik a rrg k Mrit T I 3³ R b Fa n ed) a :tWm :g nig RB wT§b urs k Mrit T I 4³ Rb Fa n ka riya l½y nig G nuR b Fa n RbF a nm CÆ mNÐl k Mrit T I 5 ³ CMnYyk a r nig R b Fa n E pñk k Mrit T I 6³ b uKÁlik ca t ;t a Mg E dlR bKl;siT§

7> kMNt;RtakarBnül;RbtiPUkmµhiBaØvtßú kkkk ---- k a rR b tiP Uk m µb uK Ál ikk a rR b tiP Uk m µb uK Ál ikk a rR b tiP Uk m µb uK Ál ikk a rR b tiP Uk m µb uK Ál ik

eKa ln e ya ) a yR Kb;R Kg Fn Fa n m nusS xxxx ---- R bt iP Uk m µel Im Ul Fn R bt iP Uk m µel Im Ul Fn R bt iP Uk m µel Im Ul Fn R bt iP Uk m µel Im Ul Fn

G nuv tþn _s Mra b ;k a rTij lk; ni g rMela Hec a lR T B üs m,tþi

k Mr it b uK Ál ikk Mr it b uK Ál ikk Mr it b uK Ál ikk Mr it b uK Ál ik

k a rR b tiP Uk m µsiT §k a rR b tiP Uk m µsiT §k a rR b tiP Uk m µsiT §k a rR b tiP Uk m µsiT § k Mrit T I 1 ³ sak lvIT üa F Ika r k Mrit T I 2 ³ sa k lvIT üa Fik a rrg k Mrit T I 3 ³ R bFa n ed) a:tWm :g nig RB wT §burs k Mrit T I 4 ³ R bFa nk a riya l½y nig G nuR bFa n Rb Fa n m CÆ mNÐl k Mrit T I 5 ³CMnYyk a r nig R bFa n E pñk k Mrit T I 6 ³ buKÁl ik c a t;t a Mg E dlR bKl;siT §

KKKK ---- R bt iP Uk m µel Ic MNa yR btib tþik a rNR bt iP Uk m µel Ic MNa yR btib tþik a rNR bt iP Uk m µel Ic MNa yR btib tþik a rNR bt iP Uk m µel Ic MNa yR btib tþik a rN __ __ ra l;k a rcMn a yR t Uvs ßit enA k ñúg kB a ©b;f vik a rcMn a yRb tibt þik a rR bc aMq ña M k ñúg k rNIE dlcMN a yelIs b¤ eR k A KMera g RtUv B initüem Ilel I eKa ln e ya ) a yf vik a rE p nk a r ....

k Mr it b uK Ál ikk Mr it b uK Ál ikk Mr it b uK Ál ikk Mr it b uK Ál ik

k a rR bt iP Uk m µs iT §k a rR bt iP Uk m µs iT §k a rR bt iP Uk m µs iT §k a rR bt iP Uk m µs iT §

k Mrit T I 1 ³ sak lvIT üa F Ika r



k Mrit T I 2 ³ sa k lvIT üa Fik a rrg k Mrit T I 3 ³ R bFa n ed) a:tWm :g nig RB wT §burs k Mrit TI 4 ³ R bFa nk a riya l½y nig G nuR bFa n Rb Fa n m CÆ mNÐl k Mrit T I 5 ³CMnYyk a r nig R bFa n E pñk k Mrit T I 6 ³ buKÁl ik c a t;t a Mg E dlR bKl;siT §

XXXX ---- R bt iP Uk m µel IR bt iP Uk m µel IR bt iP Uk m µel IR bt iP Uk m µel I k a riy a l ½yb ¤ é føm NÐlk a riy a l ½yb ¤ é føm NÐlk a riy a l ½yb ¤ é føm NÐlk a riy a l ½yb ¤ é føm NÐl



CMBUkTI 6 ³ karRtYtBinitühiBaØvtßú


R bePT nIt iviF I







1> TUeTA

KNe n y üPa B KWKnøw Hd_sM xa n ; sMra b;R b B½n §h iB a Øv tßúf vik a rE dlKW Ca E pn k a rh iB aØv tßúR bc a Mqña Mv a KWCa k a rsMxa n ;ed Im,I R tYt B initü k a rrIk cMer In Ca k ;E sþg Ca mYyn wg E pn k a redIm ,IFa na f a tMrUv k a rl T §pl Rb ca M qña Mnwg R tUv) a n sMerc . s >x >b > Km a nr) a yR t Yt Binit ünig k mµviFIt a m da n R bc a M ExedIm ,Is Mrb;s M rYl bBa ða TaMg en H.



r) a yk a rN_R bc a ME xKW Ca ]b k rN_cMb g é nk a rt a m da n hiB a Øvt ßúEdlG a c ed) a :tWm :g b¤m CÄ m NÐ lG a c t am da ncMNU lcM Na yCa m Yyf vik a rE dlesñIs M u .

2222> > > > eKalneya)ayRtYtBinitünigtamdanhiBaØvtßú k -eKa lbMNg eKa lb MNg K WedIm ,Ip þ l; CUn rc na sm <½n sMra b;k a rR tYt B init ü r) a yk a rN_ nig t amda n k a rG nuvt þn _ én h irB a Øv tßúnig k a relIk T wk citþsMra b ;k a rR Kb;R Kg h iBa Øv tßúE dll¥ nig da k ;B in½ysM ra b ;k arR Kb;R Kg m in )a nl ¥ .

xxxx ---- rrrr )))) a yk a rNa yk a rNa yk a rNa yk a rN __ __ RKb;r) a yk a rN_n wg R tUv va y t MélCa m Yym Uld æa nf vik a rRKb;E pñk nwg Rt Uv t a m da n lT§p lh iB a Øvt ßúén ed) a :t Wm :g Ca R bc aME xnig G nuv tþk a rEk sMrYl enA k E nøg Edlc a M) a c; .R t Lb ;m k vij R Kb ;e d):a t Wm:g nwg t a m da nk a rGnuv tþn _ é ns k m µPa B rbs;v a . r) a yk a rN_h iB aØvt ßúnwg R tUv pþl ;C Un k ñúg eKa lb MNg en H. lT §p llMG it R bc a ME xnwg R tUv ero bcMsMra b;sa k lviTüa FIk a rrg eda yRKb;E p ñk Ca m Y yCMn Y yk a rén k a rviPa KhiB aØv tßúB Ied) a :tWm :g KN en yü n ig h iB aØv tßúeh I yr) a yk a rN_en Hn wg R tUvcu H ht ßelxa eda y Rb Fa n E pñk nim Yy² . R bFa n ed) a :tWm :g ; KNen y üni g hiB aØv tßáú nwg p þl; r) a yk a rN_ R bc a ME xCUn dl ; sa k lviT üa Fik a rrg nig KN³ k m µk a rE pn ka rnig h iB aØv tßú ni g Rk um R bwk S a Pi) a l .

3>RbB½n§r)aykarN_ r) a yk a rN_R bc a ME xK W Ca m Ul dæa ns Mxa n;é nk a rR tYt Binitü G nuB a Øa tieG a ye d) a :t Wm :g ;edIm,I t a m da n cMNU lnig cM Na y nig f iv k a rrbs;B Yk eK . 1>r) a yk a rN_ RKb;E x k a riya l½ y h iB a Øv tßúb eg áIt nig E bg Eck r) a yk a rN_h iB a Øv tßú. - ed) a :t Wm :g ;nwg T TYl ) a nCa Fm µt a dUcCa r)a yk a rN_R b tiev T liT CWT UeTA R Kb;E x³ - r) a yk a rN_cMN Ul cMNa yt a m Epñk k a riya l½ ynim Y y ² 2> T Mrg ;r) a yk a rN_ RKb;r) a yk a rN_m a n TMrg ;dUc Kña ³ - cMN Ul - dk cMNa y - tul üPa B



5>karviPaKr)aykarN_ r) a yk a rN_R tUv ) a n begáIt nig ep JI rC Un R Kb;Ep ñk k ñúg kMLúg eB lTI 4 dl; é f ¶T I 1 9 é n E x b:uE nþva G a R s½yelIk a lev la buNü Ca ti nig k a rR bCMurbs;KN ³k m µk a rR Kb;R Kg h iBa Øv tßú nig f ivik a r k Mh us ? enA R t g;E dlR btib tiþm in rMB wg Tuk ekIt eLIg enA k ñúg r)a yk arN_B Yk eK KYrE t R t UvG nuv tþe dI m ,IFa n a f aB Yk vaRt Uv ) a nEk sMrYlnig p þl ;siT y:a g sm rm ü . R b wk S a eya bl;Ga cR t Uvt MrUv B IG ñk viPa Kh i B aØv tßú . Rt g ;enA E dlk Mh usrk eXIj ka rE k sMrYl Rb tiev T n _ KYrR t Y v) a n ero bcM nig R b Kl;C Un CM nYyk a rK NnIk r Ep ñk ed)a :t Wm :g ; KNen yü nig h iBa Øv tßú eTA Ca m YyÉk sa rKa MR TR Kb;R Ka n;ed Im ,IG a c E k sMrYle dIm , I Rt Uv Ga c bB a ¢k ; nig dMeNI rk a r .

6>r)aykarN_Gnusasn_dl;ed)a:tWm:g r) a yk a rN_R bc a ME xnIm Y y²KWR tUv ) a n b g ða j dl ;Rk um R bwk S a eda yR bF a n d>K >h viPa Kel IlT §p l hiB aØv tßúsMra b ; R bc a ME x . r ) a yk a rNE tg Et rYm bB a ¢ÚlB t’m a n sUc Nk ré nk a rG nuv t þn_E p ñk R Kb ;R Kg eh IyR Kb ;E pñk KWt M rUv e dIm ,I ero bcM r) a y k a rN_R bc a ME x edIm ,IeF VI Ca m Uldæa nr) a yk a r N_ sM ra b;R k um Rb wk S a Pi) a l . edIm ,I CM nY ydl ;k a rerob cMdl ; R Kb;E pñk r) a yk a rN_R t Uvp þ l;G nusa sn _+sM ra b;R Kb;E pñk é n ed) a :tWm :g . TMrg ;en HR tUv m a n nwg G nuv tþn _ t a m nig pþl;B t’m a n kñúg TMrg ;c,a s;la s; .

7>r)aykarN_RbcaMqñaM k -r) a yk a rN_R bc a Mqña MCa sa Fa rN³ lk çtþik ³ sMxa n;s ßit Tid æPa B é nT Mrg ;é nr) a yk a rN_en HKWR t Uv ) a n ero bcMt a m TMrg;é n bT dæa n sþg ;KNn I Ca t ik m<úCa b¤ Generally Accepted Accounting Practice" (GAAP) .

s>x >b >K KWR t Uvt MrUv edIm, Iero b cM nig R bKl; CUn R k um R b wk Sa Pi) a lenA r) a yk a rN_lMG it R bc a Mqña M k MLúg qña Ms R m a b;lT æplrb s;va E dlm a n E c g nigk MNt ;eda yR k um R bwk S a Pi) a l . x- r) a yk a rN_Rb ca Mq ña M³ • r) a yk a rN_h iB aØv tßú • r) a yk a rN_G nuv t þn _esv a k m µ • r) a yk a rN_B Isk lviTüa FIk a rrg



CMBUkTI 7³ KNenyüPaB karRtYtBinitüxagkñúg nigsavnkmµ


R bePT nItiviFI





m ®nþIT T Ylx usR tUv buKÁl ik KN en yük r Ca n;x<s;


1 rMlwk

CMB Uk en Hn wg RKb;dN þb;el IT Mr g ;é nk a rTT YlxusR tUv e ya bl;elIm Uld æa n én R tYt Binit üx a gk ñúg k a rEn NaMG MB ItYn a TIsa v n k m µép Þk ñúg . KNe n yüPa B tMrUv eG a ym a nR Kb;k Mrit én s> x >b> Kn ig rv a g s>xb >K nig édK Yrxa g eR kA rYm T a Mg rdæa Pi) a l nisSit nig sa rFa rN³ .



2 KNnIPaB 2222 >>>> 1111 KN nIPa B xa g eRk AKN nIPa B xa g eRk AKN nIPa B xa g eRk AKN nIPa B xa g eRk A

s>x >b >K KYrE t Gnuv tþn _r) a y k a rN_B IrR bePT ³ • r) a yk a rN_Tis edA • r) a yk a rN_h iB aØv tßáúR b ca Mq ña M

karGn

uvtþnkar

Gnuvtþn

karGn

uvtþnkar

Gnuvtþn

__ __ dd dd __ __ l¥tMr

l¥tMr

l¥tMr

l¥tMr Uvka

rRtYtB

initüxa

gknúg

UvkarRt

YtBinit

üxagk

núgUvka

rRtYtB

initüxa

gknúg

UvkarRt

YtBinit

üxagk

núg

bris ßan k ar RKb ;RKgx agkñúg n ig e KalKMn ity uT§s a®s þ

KMrUe svakm µlT§ pl hiB a Øvtßú b ee c© kviTüaB t’m an v iTü a é n hiB aØvtß ú

sMr ab ;s MrY l ¬k ar iya l½ yf vik ar n ig E pn kar¦

karR K b ;R Kg hiB aØvtð ú t møaP aB

R b tib tþikar hiB aØvt ðú R bB ½n§é n karR tYt B in itü n ig

Gn ue lamt am c, ab ;

fv ik ar

k ar eR bIR )as ; mUl niFI

R b PB mUln iF I

r) ayk arN_K Ne n yühiB aØvtðú

r) ay k arN_R b caMq ñ aM

karR Kb ;R K g han iP ½y Gg ÁP aB

raCrdæ aP i)a l

f vika h a niP½y e Kalb MNg yuT§ sa® sþ

dMe NIr kar R tYt B iin itü é pÞkñúg

sv an ³ km µé pÞk ñúg

Gn uK>s avnkm µ

sa klv iTü aF Ik ar

sa >rg TTYlbn Þuk Gn uKT TYlb n Þúk kar i f vi k ar

xageRk

A xag

kñúg

ÉkPaB GPivDÆn_

karTTYlxusRtUvtrbskarTTYlxusRtUvtrbskarTTYlxusRtUvtrbs

karTTYlxusRtUvtrbs ;; ;; GgÁPaBGgÁPaBGgÁPaB

GgÁPaB



k -r) a yk a rN_T isedA Edl T Mrg;Ca E pñk én sM nuMs >x>b >KR bc a Mqña ME dlm a n lk çN³Ca k ;l a k;lT §pl edIm, I R tUv ) a n beg áIt eda ys >x >b >Knig k a rGnuv tþn _h iB a Øvt ßúRt Uv ) a ns Merck MLúg qña M. RKb;k a rKa MR T Ta k ;T g ;nwg r) a yk a rN_R bc a Mqña MrYm m a n³

• erob cMr) a yk a rN_hiB a Øv tßúR bc a Mqña Mt a m bT dæa n sþg ;da rKN nICa tik m <úCa • r) a yk a rN_h iB aØv tßúr Ym m a n: o r) a yk a rN_tulüPa B o r) a yk a rN_G nuv t þn _E p ñk h iBa Øv t áßú o r) a yk a rN_lMh Usa c;R ) a k ; o r) a yk a rN_én lT plesv a k m µGnuv tþn_ Ca m YyTisedA E d lbeg áIt eLIg o r) a yk a rN_én e Ka ln e ya ) ayKNen yü nig k a rT TYlxu sR tUv Ca bnÞa n ; o r) a yk a rN_R Kb ;RKg rYm T a Mg k a rTTYlx usR tUv sMra b;k a rR bB½n beg áIt nig E f T aMé n k a rR tYt Binitü

ép Þk ñúg k MNt ;edIm ,Ik a rF a na GHG a g sm üeh tupl eda ye ya g t a m Ék PaB nig TMnuk cit þ elIr) a yk a rN_h iB a Øv tßú .

o r) a yk a rN_sv nk m µ x- r) a yk a rN_h iB a Øv tßúKY rE t eFVIsv n k m µ nig Ca t a ra g lMG it kñúg ry³ eB l 4 E xé n cug qña Msik S a

2222 >>>> 2 2 2 2 KKKK Ne n y üPa B xa g k ñúg Ne n y üPa B xa g k ñúg Ne n y üPa B xa g k ñúg Ne n y üPa B xa g k ñúg s>x >b >K KWR t Uvm a n R k um R bwk Sa P i) a lta m k a rkMNt ;eda ylk çtik ³edIm ,Ik MNt ;e Ka ln e ya ) a yé n s>x >b >Kk ñ úg TMn a k;T Mn g Ca m Yyk a rG nuvt þn_é n Fm µnuPa B é n s>x>b >KG nuvt þn _r) a yk a rTisedA nig R bFa n bT én k a rR Kb;R Kg nig Fur³ k ic© . - edIm ,IF a n a f a Rb B½n §R tUv ) a n k Mn t ;sMra b ;sMrb;s MrY lnig T TYlxusR t Uvsk m µPa B enAk ñúg s>x>b > KedIm

,IFa n a ka rT TYl xusR t Uvé n k a reR bIR ) a s ;Fn Fa n Ca s Fa rN³ - sa k lviT üa Fik a rrgT TYl bnÞú k sik Sa Fika rnig R tUvp þl;G MN a c eda yl a yl a k G k S r G MB ItYn a TI

G MNa ct a m c, a b; T T Ylxu sR tUv sMra b;k a rG nuvt þn_ é n Rk um R bwk Sa Pi) a l nig b egáIt enA t MrUv k a r ca M) a c ;Ca la k ;t am k a rkMNt ;r bs ;R kum R bwk S a .

- Rb B½n §xa g k ñúg é nKNen yüP a B h iBa Øv tßúKWR tUv Ca rcn a sm<½ n c a t ;t a Mg nig G nuv tþrc na s m<½n § G g Á Pa B .



- f vik a rpþl;Tis edA sMra b;k a r Rbtib tþih iB a Øvt ßúsMra b;G ñk RKb; R Kg R Kb;k Mrit én G g ÁPa BT TYlxusR tUv . Rb B½n §r) a yk a rN_h iB a Øvt ßúR bc a ME xG nuB a Øa tieda yk a reR bob eFo blT §pls Me rc) a n Ca k ;E sþg Ca m Yyn wg f vik a r.

- lMeG o g BIG nuv tþn _t a m Ep n k arR tUv) a n viPa Kk ñúg r) a yk a rN_hiB a Øv tßúB IrR b Fa n d>K >h CUn s >k >r nig R kum R bwk S a Pi) a l v a RtUv ) an p þl;G nusa sn _f a ed) a :tWm :g ;edIm,Ibeg áIt R bB ½nr) a yk a rN_pø Úv k a redIm ,IG a cb ME rb MrYlf vik a rG a c R tUv ) a n viP a K nig B nül;t a m tMrUv k a r .

- r) a yk a rN_G nus a sn_rbs;e d) a :tWm :g ; R Kb;E x r) a yk a rN_R tUv) a n bg ða j dl;R k um R bwk S a eda y Rb Fa n d>K >h G MB Ik a rk arviP a KlT §p lh iB a Øvt ßúrYm T a Mg B t’m a n sUc Nk rm in E m nh i B aØv tßúeh I y RKb;E p ñk KWtMr UveG a ye ro bcMr ) a yk a rN_R bc aME xE dl TMrg ; Ca m Uldæa n sM ra b ;Rk um R bwk S a .

3 karRtYtBinitüxagkñúg ¬k MB ug sik S a R km bT dæa nk a rRtYt B initüép Þk ñúg ¦ 3333 >>>> 1111 niy ½m n ½y niy ½m n ½y niy ½m n ½y niy ½m n ½y

k a rRtYt B initüxa g k ñúg R tUv ) an k Mn t ;dUc xa g eR ka m ³ RKb;eKa ln eya ) a ynig nitiv i FIÉk PaB eda ysm a sPa B G ñk R Kb;R Kg edIm ,I CMn Yyé n k a rF a na eGa ysMercT isedA k a rR Kb ;R Kg eG a yeRcIn dU ck a rGnuv tþn _e da yk a rbeg áIt t am lMda b;lMeda y nig R bsiT PaB énG a CIv k m µ rYm T a Mg eKa ln ey a ) a yR Kb ; R Kg k a rk a rB a rR TB üs m,tþI / k a rk a rB a rnig E sVg rk ka r e) a kR ) a s;nig k Mh us Pa BR twm R tUv nig k a rb Ba © b;k MNt ;R t a KNen yü nig k a rero bcMT a n;eB l ev la é n B t’m a nh iB a Øv tßúE dlTuk cit þ .

3333 >>>> 2 2 2 2 eKa lk a r NeKa lk a r NeKa lk a r NeKa lk a r N __ __ m Ul dæa né nk a rR tYt Bin it ü xa gk ñúg m Ul dæa né nk a rR tYt Bin it ü xa gk ñúg m Ul dæa né nk a rR tYt Bin it ü xa gk ñúg m Ul dæa né nk a rR tYt Bin it ü xa gk ñúg k a rRtYt B initüxa g k ñúg R tUv ) an elIk e LIg edIm,IR Kb;R Kg h niP½ y nig eFVIeG a yR be sIre d Im ,I CY yFa na f a Fn Fa nrb s;s>x>b >KR tUv ) a n eR bIR ) as;m a nR b siT §Pa B nig cMNa yk Mrit snSMsM éc x< s; . h a niP½ y KY rR tUv v a ytMél Ca b nþ nig k a rRtYt BinitüR tUv elIk e LIg EdlF a na h aniP ½ yenA k ñúg k Mrit T ab k a rRtYt B initüxa g k ñúg nwg Gac bB a© b;R Kb;h a niP½y eF V Ire bo ben HKY rE t beg áIt R bsiT §Pa B b:uE n þk a rk a r Rt Yt B initüxa g k ñúg KYrE t k at ;bnþyhn iP½ yenA k ñúg k Mrit m YyT T Ylyk) a n . Rb B½n §é nk a rR tYt B initüxa g k ñúg KYrrYm m a n ³ - k a rbNþúHbNþa ln ig RKb;R Kg buKÁl nig k Mnt ;k a rT TYlxusR tUv v a KWCa k a rsMxa n;E dlbu KÁ lik R t Uv)a n

k Mn t ;y:a g c ,a s;l a s;nUvk a rTT YlxusR tUv nig siT §G MNa c eh IybuK Ále nH KY rE t R tUv ) a n bNþúH



bNþa l nig Ka MR T CMnY yk ñú g k a rga rE dlB Yk eKRt Uv Gnuv tþ . E bg E ck epS g KñaR Kb;R Ka n;é n k at B Vk ic© ka r.

-sm tßP a B edIm ,IeG a yE ck rME lk R Kb ;R Ka n ;é nt Un a TIKWG a ® s½yel Ik Mrit én bu K Álik nig sßa nP a B rbs; ed) a :t Wm :g ; eT a HbICa y:a g Na enHt a m k a rE Nn aMd_l ¥KYrE t G nuv tþn _ dUct eT A ³

• k a rrME lk é n tYn a TIh iB aØv tßú • k a rrME lk é n siT G MNa c R btibtþk a rBIk a rEf rk S aR T B üsm,t þiB ak ;B½n § • k a rrME lk é n ka rR btibtþi B I k MNt ;R t a hiB aØv tßú • k a rrME lk é n Ef rk S aR T B üBIk a rE fT aMk MNt ;R t a KNeny ü • k a reFVIeG a ym a n k MNt ;Ék sa rR Kb ;R Ka n;

- G nuela m Ca m Yye Ka ln e ya ) a y nig nIt iviFIs M ra b ;lT §k m µTMnij nig esv a k m µ nigk a rTUT at ;é n KNn In wg CYyF a na f a É k sa rR t Uvrk S aTuk ta m bT dæa n sm rm ü P a B R Kb;R Ka n ;nItiviFI p þl ; siT § eya g t a m eKa ln eya ) a yén R bt iPUk m µG MNa c

3333 >>>> 3 3 3 3 G nus a snG nus a snG nus a snG nus a sn __ __ sv nk m µxa g kñúgsv nk m µxa g kñúgsv nk m µxa g kñúgsv nk m µxa g kñúg svn k rxa g kñúg R tUv B ic a Na rf ak a rRtYt B initüh iB a Øv tßúy:a g sMxa n;f a Gñk R Kb;R Kg ed) a :tWm :g KYrE t R t Uv) anB ak ;B ½n Ca m Yys iT G MNa cé k a rT TYl vik ½yb ½R t bB a¢a Tij nig R tUt BinitüG c ln³ R T B üsm ,tþi . G nusa sn _én k a rG nuv tþn _ d_l ¥ E dlR t Uv)a n É k PaB da ysak lviT üa F ik a rrg KW³

• R Kb ;m UlniF i KYrR tUv ) a n T T Ylnig k MNt ;R t a vik ½yb ½Rt r) a yk a rN_Fn a Ka rseg çb eh Iye p JIr CU n ebLa k r

• R bG b;sa c;R ) a k ;KY rc a k ;esa rs uvt ßiPa B eGa y) a nRt wm R tUv s iT§G MN a c bB a ¢a T ij n ig vik ½y b½R ts iT§G MN a c bB a ¢a T ij n ig vik ½y b½R ts iT§G MN a c bB a ¢a T ij n ig vik ½y b½R ts iT§G MN a c bB a ¢a T ij n ig vik ½y b½R t • ed) a :tWm :g KYrE t G nuela m t a m eKa ln e ya) a yR btiPUk m µh iB aØvt ßú nig R b wk S aeya bl ;

Ca m Yyb u KÁ lik Edlp þls iT e nA d>K >h edIm ,Icu Hh tßel xa elIk a rbB a ©a Tij nig vik ½yb½R t . • k a rbBa ¢a Tij KY rR t Uv) a n bMeB j sMra b;R Kb;k a r bB a ¢a Tij T aMg xa g kñúg nig xa g eRk A . • R Kb ;k a rbB a¢a T ij KYrE t cu Hh t ßelxa t a m k MNt ;siT § . • k a rbBa ¢a Tij KYE t R tUv m a n Ék sa rCa sMxa n; Ca m Yyk a rbME b k xa gk ñúg nig xa g eRk A . • vik ½yb½t K YrE t pþl ;s iT sMra b ; cMn a yTUT a t ;b nÞa b;BIeya g eTA bB a¢a T ij edIm nig Fa na f aT Mnij

esv a k mµR t Uv) a n T TYl .



• ed)a :tW m :g KYrE t v a ytMé le lI siT bB a¢a Tij rb s;eKe dIm ,IFa na f aB Yk eKR t Uv) a nE bg E c kka rg a rnig min R tUv bB a ©b;eda ybuKÁl ik E t mYy.

Rt Yt B init üRT B üG sk m µ nig s nñiF i Rt Yt B init üRT B üG sk m µ nig s nñiF i Rt Yt B init üRT B üG sk m µ nig s nñiF i Rt Yt B init üRT B üG sk m µ nig s nñiF i • R TB G sk m µE dlm a n v tþCIvit elIsB I 1 qña M elIk E lk Etk uMuB üÚT½r m a n tMé lelIs 5 0 0 duløa

ed) a :tWm :g KYrFa n a f a RTB üm an enA k ñúg bB a¢IR T B üs m ,tþi s > x>b > Keda ym a n k MNt ;R t a lMG it nig bg ;elxs MKa l; .

• R TB üs m ,tþiE dlsMxa n ; KYrE t R t Uve) a HR t a eQµa Hsa k l viT üa l½y • ed):a tWm :g ;KY rE t R tYt B init üCa R bc a MelIk a rcuHbB a¢IR T B sm,tþi • ed):a tWm :g ;KY rE t B ica rNa re lI k a rEf rk Sa bB a¢IeB j el j én R Kb;R T B üsm ,tþiE dlm a n tMé l

T a b;Ca g 200 0 nig R tUv k MNt ;T uk enA kñúg R TB üs m,tþirb s ;s >x>b >K. 4 kareRbIR)as;minsmü e)akbnøM niglYc

eKa ln e ya ) a y nItiviFi nig R bB ½n§rb s; s >x >b >KFa f a s>x>b> KKWT T Ylxus Rt Uv Ca sa F a rN³ cMeB a HRT B üsm ,t þi . RT B üs m ,tþirYm m a n G a Ka dI G c ln ³ vt ßú ] bk rN_ dUc rf ynþ m U:t U k MuB üÚT ½r k m µviFIk MuB üÚT ½rCa ed Im…. en H KW Ca k a rT TYlxusR t Uv é nb uKÁlik rbs; s > x>b > Ked Im ,IFa f a RT B ü sm ,tþirbs; s >x >b >KR tUv ) a n eR bIR ) a s;sMra b;eKa l bMN g rbs ;s >x >b>K E dl ) a nÉ P a B eh Iyk a r eR bIR ) a s;m in sm ürm ü bnøM nig lYc elIR T B üs m,tþi b gáCa xusR k m sIlF m ’ ni g KYrCa l T §pl én bB a Ä b; nig dMeNI rk a rbT elIµsR B T µT NÐ . CMnY ynwg m a n y:a g Cak ;la k ;B Is a vk mµép Þk ñúg Rb sin ebIbB aða elIk eLIg k ñúg Ep ñk en Hk a rsg S½yen HR tUv CUn dMN wg eT AR b Fa n E pñk RKb;R K g E pñk E dl ek It eLIg .

6> savnkmµépÞkñúg s Um B in itüeK a l n eyas Um B in itüeK a l n eyas Um B in itüeK a l n eyas Um B in itüeK a l n eya )))) a ys v n k m µé pÞk ñúga ys v n k m µé pÞk ñúga ys v n k m µé pÞk ñúga ys v n k m µé pÞk ñúg



CMBUkTI 8³RbB½n§KNenyühiBaØvtßú


R bePT nItiviFI




G ñk Ka MB a r sa k l viT üa Fik a rrg T TYlbnÞú k rdæ) a lnig h iB a Øv tßú

m ®nþIT T Ylxus R tUv buKÁl ik KN en yük r Ca n;x <s;


sa k lviT üa l½yE xµrbe c© k viTüa nig R Kb ;R Kg kMB ug Et sik Sa elIR bB ½n§RKb;R Kg h iB aØvt ßú

Rb B½n§R Kb;R Kg h iB aØv tßú rYm m a nt Yn a TIdUc xa g eRk a m³ KNn IbMN ul KNn IG tif iCn f vik a r Rb tiev T lT§k m µ



RT B s m,tþi k a rbB a ¢a Tij snñiFi eKa ln e ya) a y G ñk eR bIR)a s; buKÁl ik tMrUv eG a yeR bIR ) a s;R bB ½n§en H KYrE t bMeB j T Mrg;B ak S eG a y) a n sm rm ü nig T TYlesv a k m µb NþúHb Na þlB ak ;B ½n§ m un n ig eR bIR) a s;KW R t Uv) a n p þl;eG a ydl ;G ñk eR bIR ) a s; .



CMBUkTI 9>cMNUl nigkarTTYl


R bePT nItiviFI




G ñk Ka MB a r sa k l viT üa Fik a rrg T TYlbnÞú k rdæ) a lnig h iB a Øv tßú



1> esckþIepþIm lT §p lbeR g o n nig R sa v R Ca vb eg áIt Rb PB cMNUly:a g sMxa n;Ca m Y y esv a R bwk S a eya bl; esva k mµ b ec© k eT s . 2> RbPBcMNUl

CMn Yyf vik a rB Irdæ) a l Pi) a l éf øsik S a rbs;nis Sit CMn Yy elIk a rR sa v R Ca v cMNU lrbs ;e d) a :tWm :g ;



cMNU lB Ik a rCYlG a Ka r b¤ s m,tþiep S g ² cMNU lB Ik a rvinieya K cMNU l) a n m k BIk a rb ric© ak - s>x >b K R tUv k t ;Rt a cMNUlt a m R b ePT eG a y) a n c,a s;cUl eTA k ñúg r) a ykarN_R bc a ME x

edIm ,I ra yk a rN_ nig Ca m U ld æ a n én k a rviPa Kh iB aØv tßú . - Rt Uv k t;R b PB cMNUl eG a y) a n c,a s; dUc Ca cM NUls Mra b; k a riya l½y b ¤E p ñk Na - Rt Uv k t;R t a cUl eTA t a m RbePT KNnI cMNUl rb s; s> x>b> K - Rt Uv begáIt R bePT KNnI rg enA k ñúg cMNUlrbs; s >x >b >K



CMBUkTI 10>KNnIGtifiCnCMBak;


R bePT nIt iviF I

Ék PaB eda y R bFa n ed) a :tWm :g ;KNen yü nig hiB aØv tßú



G ñk Ka MB a r s a k lviTüa Fik a rrgT TYlb nÞú k rdæ) a lnig hiB a Øv tßú

m ®nþIT T Ylxus R tUv b uKÁl ik KN en yük r Ca n;x <s;


1>esckþIepþIMm

esva k mµB Ik a rlk ;R tUvE b g E ck Ca R bePT sa c ;R) a k; b¤ \NT a n eh I ys> x>b> KR t U v k Mn t ;K Nn I bMMNu l t a m G tiCn nim Y y² n i g ta m Rb ePT KNnIrbs;v a eR k a m KNnIem m Yy .

2>TUeTA cMNU lR t UvT TYlCa sa c ;R ) a k;b ¤CMB a k ; sa c;R ) a k;E dlT T Ylm kB Ika rR ) ak ;Fn Ka r - bMNullk ;ek It é f øed Im k ñúg karbeg áIt nig E bg E c k vik ½yb½R t



- \NT a n lk ;lT plé n k a rm in TUT a t; b¤ KWk a rlM) a k ;k ñúg eR sa c R sg Ca lTp lE dl éf ø edIm cM Na y)a n ek It eLIg

3>karRbmUlbMNul

Ep ñk cMnUlR Kb ;R Kg el Ik a rR bm Ulb MNul Ca m Y yvik ½ yb ½ Rt Ca ero g ra l;E x vik ½ yb½R t nwg RtUv seg çb enA k ñúg r) a yk a rN_E dl . s k mµPa B R bm UlG nuv tþn _k a ri ya l½yR Kb ;R Kg cM NUle da yE p¥k elIk ry³ eB lé nvik ½yb ½Rt E dlR tUv Kit ca b ;BIry³ eB j ec j .

bc© úbbc© úbbc© úbbc© úb ,,,, nñk a lnñk a lnñk a lnñk a l r) a yk a rN_bMNu lK WR tUv epJ Ir CUn dl;G ñk CMB a k;Ca ero g ra l;cug E x e Ka lk a rrbs; s>x>b >KK WR Kb ; vik ½yb ½R t R tUv ) a n TUT a t ;ero g ra lé f ¶T I 20é n Ex Ca bnþbnÞ a b ;.

m YyEm YyEm YyEm YyE xxxx ³³³³ G ñk CMB ak;b MNulR tUv )a n epJIr CUn r) a yk a rN_E dl m a n CUnd MN wg y:a g c ,a s; “OVERDUE

ACCOUNT”. BIrE x³ G ñk CMB a k;bMNul Rt Uv ) a nep JI rCUn r) a yk a rN_E dlm a n CU n dM Nwg y :a g c ,a s; “FINAL

NOTICE” statement .

b IE xb IE xb IE xb IE x ³³³³ enA cug E xT IbIenA eB l EdlKN nI KWe lIsB I 90é f ¶ lix it R bm Ulb MNulR tUv) a n e pJIr l ix it b B a¢k ; y:a g c,a s; Kµa n\ NT a nR t Uv) a np þl; CUn eT o t eT nig bMNule n a HR t Uv) a nep JIrsM ra b;k a rR b mUlB IeR B a H enH KWCa m Uleh t uén c,a b; eda yeh tuf a bMNulm in T a n;) a n T UT at ; Kµa n vik ½y epS g KYE t ec j CUn G ñk CMB a k;eTo t eT . ed) a :tWm :g ;Edl ec j vik ½yb ½R t KWR tUv CUn dMN w g f a bMNulm i n T a n;) a n T UT at ; nig R tUv esñIsM u CMn Yy e dIm , Isþa r b MN ulvij .

4>karlubecalbMNul bMNulm i n lube c a leda y Kµa n k a rGnuB a Øa tiB I R bF a n d>K >h en a HeT eh I yk a rG nuv tþn_s Mra b;k a r lubec a len HK YrbB a ¢ÚneT A k a riya l½y cMN Ule dIm ,Ik Mn t;l M G it G MB Ivik ½yb ½R t nig s ßa nk a rN_E dl B ak;;B ½n §nig k a res ñIsMu.



CMBUkTI 11 GMBIlT§kmµ


R bePT nIt iviFI

Ék PaB eda y Rb Fa n ed) a :tWm :g ;KNen y ü nig h iB aØv t ßú



G ñk Ka MB a r sa k l viT üa Fik a rrg T TYlbnÞú k rdæ) a l nig h iB a Øv tßú



1> eKalbMNg

- edIm ,Ik MNt; CM erIslT §k m µE d lG a c eRb I)a n dl ;buKÁl ik - beg áIt nIt iviFIdMe NIrk a r nig ka rT TYlxusR tUv én bu KÁl ik eB lT ij TMnij nig es va k m µ - edIm ,Ip þl; enA buKÁl ik Ca m Y yeR Ka g q ¥wg é nc ,a b;eB lE dlTij T Mnij nig esv a k m µ

2> RbB½n§nigkarRtYtBinitü Rb Fa nk a riya l ½yR t UvT TYlxusR tUv sM ra b ;Rb B½n§beg áIt nig R t YtB init üs Mra b;lT§k m µTMni j b¤es va k mµ . Rb B½n§en HK YrE t G nuela t t a meKa ln e ya ) a ysa k lviT üal ½y t a m k a rE Nn a Mep S g²rbs ; k a riya



l½yKN en yü nig h iB a Øvt ßú . RKb;k a riya l½ yGa cm a n siT §edIm,Ibeg áIt R bB ½n§p Þa l;x øÜn sMra b;k a r bBa ¢a Tij. Rb B½n§K YrE t rYm bB a ¢Ülk a rR tYt Binit üR Kb;R Ka n; edI m , IFa n a f ak a rTij KWRt Uv ) a nG nuv tþn _y :a g ma n R bsiT§ Pa B nig G nuPaB E dlR Kb;k MNt ;R t a hiB aØv tßúR tUv) a n k t ;Rt a Rt wm R tUv nig R tUvp þl;s iT§k ñúg TMrg ;é n R bt i PUk m µ .

.

3> kartamdankarGnuvtþn_rbs;GñkpÁt;pÁg; -k a rE Nn a Men HCMnYy Ca m Yy k a rbeg áIt lk çx½N ÐG nuv tþsM ra b;G ñk pÁt ;pÁg ;E dlQ rel Im Ul dæa nR b ePT TMnij b¤esv a k m µE dlp þl ;e G a y nig tMrUv é n G ñk eR b IR) as; . d MeN Irk a rv a ytMé l KW Ca Pa B sMxa n; k ñúg k a rsMerc Tij Ca bnþbnÞa b; . k a rsMxa n ;R tUv E t dwg f a G nusasn_elIk a rGnuv tþn _rbs;G ñk pÁ t ;p Ág ;KU rEt R tYtBinitü y:a g sm eh t upl . - R Kb ;k a rbB a ¢a Tij KYrE t R t Uv) a nG nuv tþn _e ya g eT A ta meKa ln e ya ) a yR btiP Uk m µh i B aØv t ßú E dl Rt Uv ) a nÉ k PaB eda yR kum R bwk S a Pi) a l . - k a riya l ½ylT §k m µ) a n G Piv DÆ n _eKa ln eya ) a y nig nIt iviF IedIm ,I dl;k a rbB a ¢a Tij eh Iy eKa ln e ya ) a yen Hn wg Rt Uv vayt Méln ig E k sMrYl . -ed)a :t Wm :g ;K YrE t eR bIG ñk pÁt ;p Ág ;E dl) a n k MNt ;sMra b;k a rbBa ¢a Tij T Mnij nig esv a k mµ. - lT §k m µé ns >x>b >KE f rkS a bB a¢IG ñk pÁt ;p Ág E dlk MNt ; sMra b;T Mnij nig es va k mµCa k ;la k; eh Iy G ñk pÁt ;pÁg ;E dlR t Uv) a n k MNt ;R tUv Bic a rNa dUc xa g eR ka m ³

• T It aMg • rg Vg ;plit plesv a k m µ • Ku NPa B es va k m µ • lT §Pa B dwk CB a ¢Ún dl;k E nøg • lT §Pa B dwk CB a ¢Ún T a n;eB l

• tMé lT Mnij¤ £ esv a k m µ • Pa B sm ürm én p lit pl nig esv a k mµ



t a rag lk çx½ NeR C IIser IsG ñk p Át;p Ág ; G tþel xG ñk pÁt ;p Ág ; lk çx½NÐ em Ku N BinÞú

rg Vg ;pl it pl esva k m µ • T It aMg • Ku NPa B esv ak m µ • lT §Pa B dwk CB a ¢Ún dl;k E nøg • lT §Pa B dwk CB a ¢Ún T a n;eB l

• t MélT Mnij¤ £ esv a k m • P a B sm ürm é np lit p l

nig esva k mµ

1 -1 0 0 1 dl; 3

4>RKb;karbBa¢aTijKYrEtBicarNanigGnuelamtamc,ab;Bak;B½n§ k a rbB a ¢a Tij rbs; s> x>b> KKY rE t R tUv beg áIt R sbCa m Yybri bT én c,a b;rYm m a n b:uE nþm in da k;k MNt ; cMeB a H³

• c,a b ;lk ;T Mnij • k a rFa n a cMeB a HG t if iCn • k a rR bk Yt R bE Cg esñIP a B • c,a b ;B a NiC¢k m µ • TMnij suPa B nig suvt ßPa B kñúgk a reR bIR ) a s;

5> nItiviFITijEdlmanlkçN³RbkYtRbECg niym n ½y nig lk çx½ NÐé n RKb;k ic© snüa pÁt ;p Ág ;KYrE t sa k l,g Cak MLúg eB lCa m YyTI p S a r . k a r G nuv tþn _e Ka ln e ya ) a ynwg Fa n af a s>x>b>K nig sMerc ) a n k a rG nuvt þn_l¥s Mra b;k Mrit én esv a k mµ nig Ku NPa B E dlCa k ;la k ;. dMe NIrk a renH K Yrk MNt ;rg Vg ;B Ik ar) a :n ;sµa n ;E dlm a n lk çN³ R bkYt R bE Cg dl;k ic© s nüa R bk Yt R bE Cg .

e dj é f ølk çNe dj é f ølk çNe dj é f ølk çNe dj é f ølk çN ³³³³ R b k Yt R b EC g R b k Yt R b EC g R b k Yt R b EC g R b k Yt R b EC g



G ñk edj éf øKY rE t R tUvek a HehA eB lE dlm a n tMé lelIsB Ir 30 00 dul øa sMra b ;TMni j b ¤ sMra b ; cMNa yR bc a Mqña MEdlm a nt Mé lelIs B I 20 00 d uløa k a riya l½ ylT §k m µrbs; s > x>b > Knwg G nuvt þ n_ k a redj éf øen H . k a rbB a¢a Tij s Mra bk a rbB a¢a Tij s Mra bk a rbB a¢a Tij s Mra bk a rbB a¢a Tij s Mra b ;; ;; b uK Ál ik b uK Ál ik b uK Ál ik b uK Ál ik Kµa nk a rTij CMB a k ;R tUv eFVIe LI g sMra b; b¤ dMNa g b uKÁ l é nb uKÁlik s >x>b >KbB a¢a Tij Rt Uv) a n eR bIsMra b ;eKa lb MNg T Mnij nig esv a k mµE dlsMra b;cM) a c ; sMra b ; s>x>b >K.

6 karTUTat;cMNay KNnIbMNul vik ½yb M NulG a cR t Uvb B a¢Úle nA E pñk h iBa Øv túß:

• vik ½yb ½R t m © a s;b MNul • b½NÑbB a © aTij • R) a k ;ebo v tS

7 RtYtBinitüxagkñúg

edIm ,Is Merc K Nen yüPa B G g ÁPaB KYrE t m a n ka rR tYt Binit üxa g k ñúg enA G gÁPa B eh Iyk a rRt Yt B initü xa g kñúg R Kb ;RKg h niP½ y nig CM nYyed Im,IFa nf a Fn Fa n rbs ;s >x>b >KR tUv ) a n eRb IR) a s;y:a g m a n Rb siT §P aB . sm a sFat u y:a g c aM) a c ;én k a rRt YtB initüxa g k ñúg KWFa na én PaB R Kb;R Ka n ;én É k sa r nig k MNt ;Rt a . kñúg k rNI é n cMNa yR ) a k ;E x dUc Ca É k sa rnig k MNt;R t a enHK YrR t Uv eFVIvik ½ yb½R t nig k a rTTYl s Mra b;k a reF VIsv nk m µy:a g Ca k ;la k ;.



CMBUkTI 12 RTBüskmµ


R bePT nItiviFI







1>niy½mn½yénRTBüsm,tþi R TB ü sm,tþi KWR tUv kMNt ;CaTM nijE d l Tijk ñúg tMél el Is 5 00 e LIg E dl v aR tUv ) anKitf aR tUv eR bIkñúg v tþCIv ti eR cInCa mYyqñaM 2>RbePTénRTBüsm,tþi s>x >b > KkMnt ;R b ePTR TB ü eTA k ñúg R be PTd Ucx ag eR k am

• dI • G a Ka r



• k MuB üÚT ½r • eR KO g sg ða rwm • eso veP A • ya nyn þ • eh dæa rc n a sm <½n b Nþa j k MuB üÚ T½r • m :a sIun nig ]bk a rN_ • k m µviFIk MuB üÚT ½r • bNþa l½yB ies s • vt ßúsil,

3> TijRTBüsm,tþi ---- sMe N Ir sMuT ijsMe N Ir sMuT ijsMe N Ir sMuT ijsMe N Ir sMuT ij

- R Kb ;k a riya l½ yT a Mg R tUv esñIsMuR T B üsk m µ s Mra b;k a rg a rk ñúg ka riya l½y rbs;x øÜn eTA k ñúg E pn k a r f vik a rR bca Mqña M dl;E pñk R Kb;R Kg f vik a r nig E pn k a redIm,Id a k ;CU n KN³ R Kb;R Kg R tYt B iini tü nig s Merc -k rNIes ñIsM uT ij Ca b nÞa n; k ñúg k rNIE dlR T B üsk mµca M) a c;R t Uvk a reRbIR ) a s;Ca R bc aMéf ¶

---- sMe N IrR bK lsMe N IrR bK lsMe N IrR bK lsMe N IrR bK l ;; ;; k rNIR bKl;R T B üsk m µR tUv e FVIe LIg t a m r) a yk a rN_ E dlm a n G ñk R bKl;T TYlc ,a s; la s ; ¬r) a yk a rN_R bKl ;T T Yl¦

---- k MNtk MNtk MNtk MNt ;; ;; Rt a nig É k sa rR T B üsmRt a nig É k sa rR T B üsmRt a nig É k sa rR T B üsmRt a nig É k sa rR T B üsm ,,,, t þit þit þit þi -G clR T B üR tUv) a n k MNt ;Rt a e lIR TB üG sk mµ eda y E pñk KNen yü . k a rcuHb B a ¢Ien HR tUv bgða j k a rB iB rn a lMG it T It a Mg Ga yuk a l ka l put k MNt; Ga Rt a rMela H é f øed Im elIR T B üE dl m a n tMé lel IsB I 1 000 du løa . dMeN Irk a rcu HbB a¢IK WeFVI t a m ry³ nItiviFI rbs;k a rh iB aØv tßú . -Ék t þa Tij eda yKN³ k m µk a rnwg Rt Uv cuH elxk U d edI m,Ie p Þog pÞa t ;Ca m YyK N³k m µ a f vik a r . eT a HBICa y:a g RT B üKWR tUv T T YlsÁa l;sMra b ;k a riya l½yb B a¢a Tij nig ka t;rMela H nw g Rt UvT UT at ;dl ; k a riya l½yen a H . - k a rR Kb;R Kg R TB üsm,tþi

---- k a rk a tk a rk a tk a rk a tk a rk a t ;; ;; r Me la Hr Me la Hr Me la Hr Me la H RKb;R T B üsm ,tþielIk E lg Edl dI nig v tßúB ies ssMra b;b NÑa l½ yEdlm a nv tþC Ivit k M Nt ;.

l>r eQµa H ry³ eB l Kit Ca qña M G a Rt a Pa Kry³ k ñúg m Yyq ña M



G a Ka r ya n ynþR Kb;R beP T eR KO g sg ða rwm m :a sIun nig] bk rN _ ]b k rN_sMra b;vI edG U m:a sIun h VÚtUk UB I

bBa ¢Úns a r m :a sIun R b:UC Ik T Wr m :a sIun k MuB üÜT ½r

bNÑa l½y

4> karlk;RTBüsm,tþi k a rlk;dUr Tij CY l R tUv G nuela m t a mk a rR btiP Ukm µsiT §G MNa cE p ñk h iB a Øvt ßú nig R tUveFVI l i xit la k;l½k çG k S r esñIsM uk a rs Merc dl;R k um R bwk S a Pi)a l b¤R t UvB initü nig eya g t a m Ep n k a rf vik a r Rb ca MqñaME dlG num ½t e da yR k um R bwk S a Pi) a l .

5> RtYtBinitüRTBüsm,tþi

kkkk ---- k a rT TYl x usR tUv k a rT TYl x usR tUv k a rT TYl x usR tUv k a rT TYl x usR tUv TisedA é nP a B sMxa n;é nR t Yt Bini t üxa g k ñúg KW Ca k a rBa rR T B üsm ,t þi . RTB üsm ,tþiR tUv E bg Eck y:a g TUla y nig ka rT TYlxu sR t UvelIk a rBa rv a eda yG ñk RKb;R Kg .

xxxx ---- sa vn k m µR T B üsmsa vn k m µR T B üsmsa vn k m µR T B üsmsa vn k m µR T B üsm ,,,, t þit þit þit þi k a rRTB üsm ,tþiKW Ca ]bk rN_ m YYyd_sM xa n ;k ñúg k a rFa n RT B üG a cR tUvG a cB nül;) a n . k a rs a vn k mµ én k a rcuHbB a ¢IR T B üsm ,t þinwg R tuv G nuv t þn_ Ca m Uld æa n R bc a MEdl Pa B c ,a s;la s;nig k a rbB a © b;k a rcuH bBa ¢IKWR tUv rk S a T uk . sa v nk mµnwg G nuvt þn _Ca T Mrg ;R tYt Binitü Ca vt þCI v tþed Im,IFa na f a R Kb ;R TB üE dl) a n cuHb B a ¢IR tUv m a n v tþm anenA ed) a :tWm :g ; eh IyE dl R T B üfµIR t Uv) a nb Enßm y:a g R twm R tUv k ñúg k a rcuHbB a¢Í nig Bt ’m a n c,a s;la s ;. edIm ,Is Merck a rk a rR tYt Binitü en H d MNa g d> K>h n wg CMn Y yR Kb;bu KÁ lr dæ) a lrbs;e d) a :tWm :g ;beg áIt k a r Rt YtB initüB initüel Im Uld æa n sa k l ,g .



KKKK ---- k a rF a n a rak a rF a n a rak a rF a n a rak a rF a n a ra :: :: bbbb ;; ;; rg rg rg rg s>x >b >K nwg B ic a rNa R tUvG nu v tþn _k m µviFIFa n a r:a b ;rg E dlm a n bMNg ;k at ;b nßyh a niP½ y k ñúg ka r) at ; bg; R bsin ebIc ,a b;rbs ;tMr Uve G a yb MeB j .



CMBUkTI 13 ³karFanar:ab;rg


R bePT nItiviFI







1>TUeTA k a rE Nn aMR tUv ) a n pþl; CUne dIm ,IF a na fa s>x>b > K Gt ib,m a nIk m µ elIp lR beya Cn_ nig G b,ma el I éf øFa n a r:a b;rg ; Kµa n ed) a :t Wm : g ;KYrE t ero bcMk a rFa na ra b;rg eda yKµa nk a rÉk PaB Ca mun é n E pñk h iB a Øv tßú .

2>RTBüsm,tþirbs;s>x>b>K sMra b;eKa lbMNg én k a rF a n a ra :b;rg ; Rt Uv Gnuela m t a m c ,ab;rb s;R B Hra Ca Na cR k k m<ú Ca k MNt ;n a eB lG n a Kt ena HR T B üsm ,tþis >x >b >Knw g RtUv rYm bB a ¢Úl³

- RKb;G a Ka r



- RKb;s Pa r³ - RKb;m eF üa ) a yeF VIdMe NIr - RKb;] bk rN_k ñúg k McI b¤ CYlB I s>x>b >K

3> karBarkarlYc 4> r)aykarN_kar)at;bgRTBü



CMBUkTI 14 ³ eKalneya)ayvinieyaTun

Ep ñk hiB aØv tßú

Rb ePT nIt iviF I

Ék P aB eda y R b Fa n ed) a :tWm :g ;KNen y ü nig h iB aØv tßú

k a rlbriecäT R b siT§Pa B

k a rEk sMrYl Ék P a B cug eRk ay

G ñk Ka MB a r sa k lviT üa Fik a rrgT TYl bnÞú k rdæ) a lnig h iB aØv tßú

m ®nþIT TYl xusR t Uv buKÁl ik KN en yük r Ca n;x <s;

k a lbriecäT Binitü

1> edIm ,IF a n a k a rvinieya K nig k m © IR tUv ) a n eFVIeLIg t a m tMrUv k a rc,a b;

2> pþl;e nA eR Ka g q¥wg k ñúg s >x >b >K G a cR Kb ;R Kg y:a g m a nR b siT§Pa B nig suvt ßiPa B dl;R b PB h iB a Øv tßúrbs;v a

3> eFVIG tib, m a rk m µcMNUlB Ik a rvieya Km UlFn c rnþ

4> eFVIG b, rm a k m µelIh a niP½y vi nieya K dl ;s >x >b >K

k MBug E t sik S a .



CMBUkTI 15³ eKalneya)ayvaytMélnigEpnkarmUlFn

E pñk h iB aØv t ßú

R bePT nItiviFI

Ék PaB eda y R bFa n ed) a :t Wm :g ;KNen y ü nig h iB a Øvt ßú



G ñk Ka MB a r sa k lviT üa Fik a rrg T TYlbnÞú k rdæ) a lnig h iB a Øvt ßú



1>TUeTA

edIm ,IF a n a f a k a rcMNa yelI m UlFn KW³

1> P ¢a b;Ca m Y yT isedA y uT§sa ®s þrb s;s> x>b >k 2> eFVI Ca E pn k a r nig k a rva yt Mélt a m nItiviFIÉk Pa B 3>G nu v tþn _k ñúg m UlniF Inig k Mri t f vika r



KMe ra g cMNa ym UlF n³ KW KMe ra g E dltMrUv k a rvinie ya K elIFn Fa n s>b >bK k ñúg k a rbeg áIt sk þa nuB lesv ak m µG n a Kt .

Ep n k a rcMNa ym UlFn ³ KW Ca KMe ra g E pn ka rcMNa yE dl) a n va yt Mél nig bMeB j cit þlk çx½N Ðm u xs B aØa t a m ka rE n n aMrbs;k a rva yt Mélm Ul F n .

f vik a rcMNa yelIm U lFn³ f vi k a rcMNa yR bca Mqñ a ME dlbME bk ecj B IE pn k a rcMNa ym Ul Fn rYm T a Mg KMera g cMNa ym UlF n.

2> TMnak;TMng RKb;K Mera g cMn a ym UlFn KY rE t R tUvp S a rPa ¢b;y:a g c ,a s;Ca m YyTisedA yuT§sa ® sþ Edlb B a© k ;k ñúg É k sa rE p n karyuT§sa ®sþ.

3>Epnkar

-KMera g cMNa yel Im UlF n Rt U veF VI Ca E p nk a ry³eB lR )a Mqña M s Mra b; k sag Ca f µIé nR T Bücr nþ nig k a r vinie ya KT un Fn Fa n f µIeT A k ñúg e sva k mµf µI nig TIp S a .

-E pn k a rÉ k PaB

-xøwm s a rEp n k a r

-f vik a rcMNa ym UlFn

-lk çx ½NÐ én k ñúg k a reR CIser sIKM era g m a n dUcxa g eR k a m³

- k a rEk sMrYl Eb B a NiC¢k m µ ³ KMe ra g RtUv tMrUv eGa yR s bt a m G a Rt a plRt Lb;nwg R tUv pþ l;m Ul niF icM eB a Hk a rero bcMpþl ;hiB aØb,T a n .

- k a rsMrYl Ca y uT§sa ® sþ KMera g nwg RtUv ) a n kMNt ;Ca k Mrit nig Ék PaB cMeB a Hf vik a rRbc a Mqña M sMra b;KM era g yuT§s a ®sþ .

- KMe ra g bMeB j enA lk çx½N ÐE k sMrYl Ca b nþnwg R tUv pþl ;m Uln i FI t a m ry³ k a rk a t ;rMela H



- k a rbME bk f vik a rsMra b;KMera g E pñk c,a b;nwg R tUv E bg Ec k Ca Rbc a Mqña M . eKa ln e ya ) a yepS g ²B ak ;B ½n§cMeB a HeKa ln e ya) a ycM Na ym UlFn -eKa l n eya ) a yE bg E ck Fn Fa n -f vik a r -eKa l n eya ) a yR bt iPUk m µ -k a rR tYt Binitün ig k a rTTYl xus R tUv Ep ñk h iB a Øvt ßú



CMBUkTI 16³ r)aykarN_hiBaØvtßú nigKNenyü


R bePT nItiviFI







1>TUeTA

r) a yk a rN_h irB a Øv tßúCa sM xa n;rYm m a n r) a yk a rN_cM NU l -cM Na y biT b Ba ¢I r)a yk a rN_tulüPa B r) a yk a rN_h irB a Øv tßú lMh U rs a c;R) ak ; r) a yk a rG nu) a t Ca edIm .

m unnwg eyIg ca b ;epþIm k sag r) a yk a rN_KeR m a g hirB a Øv tßú ¬Pro forma financial statements¦ va nwg m a nsa r³ Rb eya Cn _k ñúg k a rB init üe m Ile LIg vij e l Ir) a yk a rN_h irB a Øv tßúm Uldæa n E dl Rt Úv



va s ;Ev g dl;CMh rh irB a Øvt ßú ¬Financial position¦ rbs; s>x>b >K³ t a ra gt ulük a r ¬Balance sheet¦/ r) a yk a rN_cMN Ul ¬Income statement¦/ nig r) a yk a rN_cln a sa c;R ) a k ; ¬Statement of cash flow¦ .

2> r)aykarN_hirBaØvtßúmUldæan

2>1>taragtulükar t a rag tulük a rR t Úv) a n beg Iát eLIg eda yE p¥k el Ism Ik a rK Nen yü Ca m Uld æa n ³ Assets = Liability + Owner’s equity . k a rekIn eL Ig b ¤k a rf ycu HNa m YyenA xa g G g ÁNa m Yy én sm Ik a rR tÚv Et RtÚv ) a n TUT a t; ¬Offset¦ e da yk a rek IneLIg nig k a rf ycu Hesµ I Kña enA xa g G g Áén sm I k a rmça g eTo t. dUec ñH/ ) a n Ca eK da k;eQ µa Hv a f a ta rag tulük a r ¬Balance sheet¦. v a pþ l ;m Ul dæa n k ñúg ka rv a s;Evg bE R m bR m Üln a eB lG na Kt cMeB a HR T B üsm ,t þi/ bMNul/ nig m UlF n ¬t ém øR T B üsuT§ Net worth¦. Ep ñk TIm Yyé n t a ra g tulük a rm a nra yeQ µa HR T B üsm ,tþirb s;S>x>b >K¬E dlR tÚv ) a n va yt ém øsßit k ñúg t é m øéf øedIm m inE m n t é m øT Ip S a rCa k; E sþg en a HeT ¦ nig bg ða j t é m øsrubé n ra l;G IV ²E dl s>x>b >Km a n.

RT B üsk m µ ¬RT B üsk m µ ¬RT B üsk m µ ¬RT B üsk m µ ¬Current assets¦¦¦¦ rYm m a n luy nig G IVEdl G a c R tÚv ) a n bME lg eTA Ca luyk ñúg k MLúg eB l m Yyq ña M b ¤k ñúg m Yyx YbR bt ibtþik a rFmµt a rbs; S>x>b> KeT a HCa E v g Ca g en Hk¾eda y dUc Ca K NnIRt Úv



T TYl ¬Accounts receivable¦ nig snñiFi ¬Inventory¦ . R T B üG k m µ ¬R T B üG k m µ ¬R T B üG k m µ ¬R T B üG k m µ ¬Fixed assets¦¦¦¦ b¤G cl nR T B ü KWCa RT B üT aMg La yNa E dlR tÚv ) a n eRb IR ) as;k ñúg ry³ eB lE vg enA kñúg G a CIv k m µ. f IVt ,it E t ma n t ém ø RT B üG rUbI ¬Intangibel assets¦ m in m a nt ém ørUb I y_e n a He LI y dU c Ca sucänÞ³ / k m µsiT §ibB a Øa / nig ) at g ;.

Ep ñk TI 2 bg ða j GMB I b MN ul ¬b MN ul ¬b MN ul ¬b MN ul ¬Liabilities¦¦¦¦ rbs;G a CIvk m µ ³ k a rT a mTa rrbs ; \NT a yk T l; nwg R TB ürbs ;s>x>b >K. b M N ul sk m µ ¬b M N ul sk m µ ¬b M N ul sk m µ ¬b M N ul sk m µ ¬Current liabilities¦¦¦¦ KW Ca bMNulT a Mg La y E dl Rt ÚvE t sg enA k ñúg kMLúg eB lm Yyqña Mk ñúg m Yy xYbR btib tþik a rF mµt a rb s; s>x>b >KeT a HCa G a c E vg Ca g ry³eB l m Yyq ña Mk ¾eda y. b MN ul ryb MN ul ryb MN ul ryb MN ul ry ³³³³ eB lE v g ¬eB lE v g ¬eB lE v g ¬eB lE v g ¬Long-term liabilities¦¦¦¦ KW Ca bMNulT a Mg La yNa R tÚv sg bnÞa b;B Iry³ eB l m Yyq ña M . Ep ñk cug eR k a yén t a rag tulü k a rbg ða j GMB Im UlFn rbs;m ©a s; E dlCa t é m øén k arvin ieya Krbs ; m © a s;eTA k ñúg G a CIv k m µ . v a Ca k tþa E dleF IV[es µI Kña enA e lIt a ra gtul ük a r Edlt MNa g [T a Mg G s;é n k a rrYm viPa KT a n m UlFn rbs; m © a s;eTA k ñúg G a CI vk m µrYm T a Mg G s;én cM NUl ek In e LIg E dlm in) a nE b gE ck eT A dl ;G gÁPa B .

2>2> r)aykarN_cMNUl (The income statement)

r) a yk a rN_cMN Ul ¬b ¤ r ) a yk a rN_cMeNj nig xa t Profit and loss statement b ¤ P&L¦ eFIVk a reR bó b eFobcMNa yT l;nwg cM NUlk ñúg m Yyk M Lúg eB lCa k ;la k ;Na m Yy e dIm ,Ibg ða j R ) ak ; cMeNj b ¤xa t suT §. r) a yk a rN_cM NUl KW Ca rUbPa B m a n c ln a én Pa B ma n cMeNj ¬Profitability¦ rb s; s> x>b> Kk ñúg ry³eB l m Yy.

2>3> r)aykarN_clnasac;R)ak; (The statement of cash flows)

r) a yk a rN_cl na s a c;R ) a k ;bg ða j G MBIk a rpøa s;b þÚrenA k ñúg T unb gVil ¬Working capital¦ rbs ; s>x >b >Kt a Mg B IedIm qña Meda y B N’na nUv bNþa R b PB é n m UlniF i nig k a re RbIR) a s;nUvm Ul ni F iT aMg G s;en a H. G a CIv k m µxña t tUc Ca eR cIn m inR t Úvk a rr) a yk a rN_E bben He LI y pÞú yeTA vij B Yk eKR tÚv B wg E p¥k el I KeR m a g f vik a Ca sa c;R )a k ; ¬Cash budget¦ E dl Ca ] bk rN_R Kb;R Kg E dlm a n lk çN³ pøÚv k a rt icCa g enH E dlt a m da nnUv l Mh Urs a c ;R) a k ;E dlcUl nig ec j eR k A s >x >b >Kk ñúg k MLúg eB lNa m Yy.



edIm ,IeF IVk a reR bó beF o br)a k a rN_en H/ eKR tÚv E t R b m UlpþúMt a ra g tulük a r nig r) a y k a rN_ cMN Ul EdleF IVk a rseg çbeTA el IRb tibt þik a rT a Mg La yén qña Mbc©úb,nñ. r) a yk a rN_T a Mg en HKW Ca É k sa rEdlm a n lk çN³ sµúKs µa j eR cIn E dlR twm E t eR bIeda y KNen yük r b:ueN Ña HeT E f m T aMg eda ym ®nþIh i rB a Øv t ßúpg E dr. enA eB lE dl R tÚv) a n eRb IrYm Kña Ca m Yy nwg ] bk rN_ viPa K v a G a c CYyG ñk RKb;R Kg k ñúgk a rerob cME p nk a rsk m µP a B nig G n a Kt hirB a Øv tßúrb s ; s> x>b > K sMra b;R ) a k ;cMeNj .

3> karbegIátr)aykarN_KeRmaghirBaØvtßú k a rbeg Iát r) a yk a rN_KMe ra gh irB a Øvt ßúE dl qøg k at;dMeNI r k a rk a reFIVKeRm a gf vik a CY y ed Im,I G a c eFIVk a rb þÚrp øa s;e Ka ledA G a CI v k m µrbs ;xøÜ n eT ACa k a rBit . enA eB lbe gIát / KeR m ag f vik aR tÚveq øI yn wg sMnYrdUc Ca ³ et IR ) ak;cMe Nj b:unµa n E dl Ga CIv k m µrMB wg nwg T TYl) a n ? etIcMNa yef r ¬Fixed expenses¦ nig cMNa yE R bR b Ül ¬Variable expenses¦ b:u nµa n E dlG a c[ G g ÁPa B sMer c nUvk Mrit én k a r lk ;en a H) a n ? cM elI ycM eB a Hs MnYrT a Mg G s;en H nig sMnY rd éT eTo t KWm a n sa r³ sMxa n ;enA k ñúg ka rb egIát Ep n k a r hirB a Øvt ßúR bk b eda yP a B eCa KC½ysR m a b; G gÁPa B . Ep ñk en Hnwg epþa t elIr) a yk a rN_ cMN Ul t a ra g tulük a rE dl) a n eR Ka g Tuk sR ma b; G g ÁPa B . r) a y k a rN_ E dl) a n eR Ka gT ukT a Mg en HeF IVk a r) a :n ;R bm a NG MB IlT§P a B cMeNj nig lk çx NÐ h irB a Øv tßúT a Mg m Ulrbs;G a CI vk m µsR m a b;E xG n a Kt . B Yk va KWCa Pa KpSMé n k a rbB a © úHbB a© Úl cMeB a Hm ©a s; \NT a n nig G ñk vinie ya KCa sk þa nuB ledIm,Ipþ l ;hirB a Øb,T a n E dlR tÚvk a redIm ,Ik a rrIk l Ut la s;rb s;s >x>b >K. Ca m Yy Kña en HE dr/ eda ys a rr) a yk a rN_T aMg en HeFIV KeR m a g G MBICMh rh irB a Øv tßúrbs ; s>x>b >KeB j m Yyk a rbB a © b;é neB lev la E dl) a n B üa k rN_T uk en a H/ BYk va CYy dl; G g ÁPa B kñúg k a reFIV E pn k a rpøÚv cMeB a HPa B xøa Mg xag hirB a Øv tßúE dlR tUv) a n eFIV [R besIre LIg nig k MeNInG a CIv k m µR bk b eda y Rb siT§P aB . eda ysa rGa CIv k m µE dlR tÚv ) a n beg Iát eLIg m a n Rb vt þién T inñn ½yR btib tþik a rec j B IG IVEdlnwg Rt Úv begIát r) a yk a rN_KMera g h irB a Øv tßúen a H/ P a rkic© enHR bE h lCa nwg m in lM) a k dUc E dlva sR m a b;k a r ca b ;epþIm G a CIvk m µen a HeL Iy.



3>1> KeRmagr)aykarN_cMNUl (The pro forma income statement)

enA eB lbeg Iát KeR m a g r) a yk a rN_cMNU l sh R Kin m a n Ce Rm Is B Ir ³ beg Iát k a rB üak rN_lk ; nig work down b ¤k MNt ;e K a ledA R ) ak;cMeNj n ig Work up. viFIsa ® sþf µI eB a lKW G gÁPa B eFIVk a rk MNt ;eKa led A cMnYn R) a k ;cMeNj ¬Profit figure¦ eh I y b nÞa b;m k kMNt ; k R mit k a rlk ;b :unµa n E dl xøÜ nR t ÚvE t seR m c[) a n en a H. Ca k a rB it / va m a n sa r³ sMxa n; ed Im ,IeFI Vk a r eR bó beFob eKa ledA lk ;enH T l ;nwg lT§p lén E pn k a rm:a XIt FIg edIm ,Ik MNt ;f a et Iva Ca k ;la k;G t ;. eT a HbICa B Yk va m a nl kçN³ Ca k a rbeg Iát KeRm a gk ¾eda y/ k a rB üa k rN_h irB aØv tßúR t ÚvE t E p¥k el IPaB Ca k ;E sþg nig bE nßm BIelIen H eTA eTot en a H BYk v a min E m n G IVeR cIn Ca g ka ryl;s bþ iE dl Kµa n k þI sg Çwm . CMh a n bnÞa b;m k eTo t ena H KWR tUv eFI Vk a r) a:n;R bm a NelIcMNa yE dlG a CIv k m µnwg R btib tþik a r EdlT a k;T g eT A nwg k a rlk ;Ta Mg en a H. enA k ñúg Ga CIv k m µxña t t UcCa eR cIn R) a k ;cMe Nj R bc a Mq ña MR tÚv Et ma n lkçN³ FMR Kb ;R Ka n;ed Im ,Ibeg Iát cM NUlsR m a b ;eB lev la E dlG gÁPaB ) an cMNa yk ñ úg k a r Rb tib tþik a rG a CIv k m µ rYm Ca m Y ynwg cMNUl e lIk a rvini eya K r bs;B Yk eKenA k ñúg G a CIvk mµ.

3>2 KMeragtaragtulükar (The pro forma balance sheet)

bE nßm BIelIk a reFIV KeR m a g cMeB a HR)ak ;cMeNj suT § [b ¤xa t] rbs; s >x >b >K R tÚv Et beg Iát KeR m a g t a ra g tulük a rEdlKUsbB a ¢a k;GMB IR TB üs m ,tþi nig bMNulrbs ; s>x>b >K . k a repþa t Ca cMb g R cIn KW eTA elIp lit Pa Bp lcMe Nj Ca sk þa nuB lé nG a CIv k m µ. edIm ,Ik a rB a rnUv ck çúvis ½ yd¾sM xa n;en H/ G g ÁPaB KYreFIV k a rero bcMMKeR m a g ta rag tulük a rE dl m a n ra yeQ µa H ¬cu HbB a ¢I¦ elI ra l;R T B üsm ,tþinIm Y y ²E dl G a CIvk m µnwg R tÚv k a r nig ra l;k a rT a mT a r ¬Claims¦ ¬bMN ul¦ T a Mg Gs;T l;nwg RT B üsm,t þi T aMg Gs;en a H.

4> karRKb;RKg;lMhUrsab;R)ak;

The Cash Flow Projector Ca ]b k rN_ cMnYy é n k a rviPa K EdlG a c CY yG ñ k kñúg k a rero bcM rMl wk e LIg enA lMh U recj -cU lé ns a c;R ) a k ; eda yp þl; e nA k a rseg çby:a g ek ,a Hk ,ay enA sßa n Pa B elIs én sa c ;R ) a k ; b¤ xV H (excesses and/or shortages of cash.) . va begáIt enA k a rseg çb E dl T a mT a rk a rsMra b;k a rKNn a nig KMera g s Mra b;;d Uc xa g eRk am ³



� sa c ;R) a k;kñúg éd Cash on-hand � sa c ;R) a k;cUl Incoming cash � cMNa ys Mra b ;G a CIv k m µ nig bMNul Business expenses and accounts payable

1> m Uld æa n é nk a rR Kb;R Kg s a c;R ) ak ; r) a yk a rN_lMh U rsa c ;R ) a k;Ca r) a yk a rN_h riB a Øv tßúm Ul dæa n m YyE d lra yk a rCUn sh R Ka s enA c rnþlMh U recj -cU l sMra b;k MLúg eB lNa m Yy .v a p þl;B t ’m a n d_m a nR beya Cn _G MB IliT §PaB beg áIt sa c ;R ) ak ;B I R btibt þka r k a rE fT aMnig ka r B Rg Ik sm tß Pa B rbs;v a k a rCYbenA k ta B Vk ic© é nh riB a Øvt ßú nig TUT a t ;Pa Kla P. v a k_p þl;R beya Cn_ dl;G ñk RKb;R K g k ñúg k a rv a y tMé lR btib tþik a rGt It ka l nig eFVIE p n k a rvinie y a KTun nig sk m µPaB hriB a Øv tßúé nG a n a Kt nig Ef mT a Mg pþl;d_G ñk vi nie ya Tun m ©a s;bMNul >> >> > k ñúg k a rva yt Méls k þa nuB lR )a k;cMNUl nig liT§P a B sg ;bMNu lrbs; sh R Ka s . 2> r) a yk a rN_sa c ;R) a k; Ca T UeTA r) a yk rN_lMh Ursa c;R ) a k ;ra yk a rCUne da ysk m µPa B bIR bePT ³

o sa c ;R) a k ;BIs k m µPaB R bt ibtþk a rN_ Ca lMh Ursa c;R ) a k ;B IdMeNI rk a rE dlm a n \T §B l elI cM NU lsuT § sa F . ] T ah rN_ m a n ka rTij lk;Ca edIm .

o lMh Ursa c;R ) a k ;BIs k m µPaB vinieya KTun Ca sa c;R) a k ;B IdM eNIrk a rEdl) a n m k BIk a r vinie ya KT un elI R T B üsm ,t þiG crnþ b¤ r y³eB lE v g . ] T a h rN_ k a rl k ; -Tij RT B üG sk mµ G a Ka r nig ]bk a rN_Ca edIm .

o lMh Ursa c;R ) a k ;BIs k m µPaB h riB a Øv tßú Ca s a c;R ) ak ;dMe NIr k a r Pa Kh ‘un tMé lR T B pÞa l ; bMNulé n G a CIv k m µ. ]T a h rN_k a rb eB a © j Pa Khu‘n .

srubé nl Mh Ursa c ;R ) a k ;s uT§B Isk mµPa B T aMg La yKWCa k a rek In eLIg b¤ ka rf ycuH sa c;R ) ak ; k ñúug k MLug eB lmYy . s m tulüsa c ;R ) a k;é n RKa dMb Ug R tUv ) a nb Uk bE nßm eT A kar ek In e LIg b ¤ f ycuH é n sa c;R ) a k; nig Ca li T §plé n sm tulüsa c ;R ) a k ;enA k MLúg eB l cug eRk a y .

The Cash Flow Projector bg ða j Gñk Ca CMh a n k ñúg k a reRbIR ) a s;nig rYm bB a ©ÚlCa m Yy lMh Ursa c;R ) a k ; bE nßm Bisþa dUc Ca cM NUl cMNa ysa c;R ) a k ;G a na Kt . edIm ,IeR bIR ) a s;v a c a M) a c ;bMeB j 4 CMh a n edIm ,Ib eg áIt KMera g lMh Usa c ;R ) a k;³



1>k MNt tulüPa B sa c;R ) ak; 2> KMe ra g nig Ek s MrYlsa c;R ) a k ;T TYl 3>b B a ©ÚlcM Na yG a CIvk m µ 4>va yt Mé lnig E k sMrYlbMN u l

et Iva m a nP aB xusKña rv a g r) a yk a rN_l MhUs a c;R ) a k ;KW r) a yk a rN_é n lMh Urs a c;R ) ak ; nig k a rB üa k rN_lMh Ursa c; � The Statement of Cash Flows dUc EdlB nül;E p ñk xa g elI . � The Cash Flow Forecast KMe ra g sa c;R ) a k;s Mra b;eB l evla Ca k ;la k;.

The Cash Flow Projector KWm in E m n Ca r) a yk a rN_eT b u:Enþv a Ca ]b k rN_E dlG a cb eg áIt KMe ra g lMh Ursa c;R ) a k ;.

sa c ;R) a k ;BIs k m µPaB R bt ibtþk a rN_ Pa B sMxa n;b Mput é n lMh Usa c ;R ) a k;G a CIvk m µ Ca erO y ²T ak ;T g eT A sk mµPa B Rb tibtiþk a rN_. enH Ca CM erIsé n viF Is a ®sþ 2 KW v iFIs a ®sþpÞa l; n ig viFIs a ®sþ R b eya l .

viF IpÞa l; (The direct method) ra yk a renA R bPB én sac ;R ) a k;R bt ibtþik a rnig k a reRbIR ) a s;rbs;v a . Rb PB sMxa n;é n R bt ibtþk a rN_en H) a n B IG tif iCn eh Iy Rb PB s Mxa n;sMra b;k a reR bIR) a s ;sa c ;R ) ak ;K W cMNa y el IG ñk pÁt ;pÁg ;sMra b ; TMnij nig es va R) ak;eb ov t þbuKÁl ik . P a B ep S gKña én R ) a k ;T TYl nig cMNa y K WCa lMh Ursa c ; R ) ak ;s uT§B Isk m µPa B Rbtibtþik a rN_.Ku Ns m ,tþic Mbg é n viF isa ®sþen H KWv a ra yk a rN_ R b PB nigk a reR bIR ) a s;s a c;R ) a k ;k ñúg r) a yk a rN_rbs;v a cME Nk É KuNv i btþen a HTinñn½ y sMxa n; KYE t m in)a n pþl; CU nT a Mg R sug nig KYrE t m a n tMéled I m,IR bm Ulp þúM . (The indirect method) p þl; CUn l Mh UrR btib tþk a rN _sa c;R) a k ;eda yk a rc a b;ep þI m Ca m YycMN ul suT§sa F nig k a rEk sMrYlv a sMra b;cMN Ulc MNa y E dl m in Ca b;B a k;B ½n§k a rTT Yl -bg ; sa c;R ) ak ;. m :üa g vij eTo t cMNUls uT §R twm R tUvK WCa k a E k sMrYl e dIm,I k MNt ;brim a N suT§é n lMh Urs a c; R) a k ;B I Rb tib tþk a rN_. Ku N sm ,t þié n viFIsa ®s þR beya lKW Ca k a rq øúHb B a © aMg elIPa B BIep S g²Kña rv a g cMNUls uT§



nig lMh Ursa c ;R ) a k ;. kñúg n½yen H v a bg ða jT Mna k ;TMn g rv a g r) a yk a rN_cMNUl r) a yk a rN_sm ütul nig r) a yk a rN_lMh Ur sa c; R ) ak; .

Kutm new accounting1

Documents

Transcript of Kutm new accounting1