01

01' P, Q, R hk jHdmdrj, uq,H w.hka ms<sfj,ska A, B iy C jYfhka i|yka lr we;s ;ekaj, jákdlula fkdue;sj my; olajd we;'

A, B iy C jYfhka i|yka lr we;s ;ekaj, ms<sfj,ska ;sìh hq;= w.hka jkafka"

^1& A = re' 650"000$- B = re' 125"000$- C = re' 160"000$- h'

^2& A = re' 50"000$- B = re' 175"000$- C = re' 40"000$- h'

^3& A = re' 650"000$- B = re' 175"000$- C = re' 40"000$- h'

^4& A = re' 50"000$- B = re' 125"000$- C = re' 40"000$- h'

^5& A = re' 50"000$- B = re' 100"000$- C = re' 60"000$- h'

^'''''''''&

02' .Kqfokq igyka lsÍu i|yd fmdÿ cZk,h mdúÉÑ fkdlrkafka my; i|yka tajdhska l=ula o@

^1& Khg NdKav úlsKSfï§

^2& fodaI ksjerÈ lsÍfï§

^3& cx.u fkdjk j;alï Khg ñ,§ .ekSfï§

^4& laIh m%;smdok lsßfï §

^5& wvudK Kh fjka lsÍfï §

^'''''''''&

03' iñ; ysre fjf<| iud.u ;E.s NdKav ñ,g f.k wf,ú lsÍfï jHdmdrhl fh§ isà' 2015 wfm%a,a

01 Èkg iud.fï nexl= fYaIh re' 250"000 la úh' wfm%a,a udih ;=<§ re' 12"000 l bkafjdhsishla

i|yd 10] l uqo,a jÜgulg hg;aj Kh .e;sfhl=f.ka fpla m;la iud.ug ,enqKs' ;jo 15]l

fj<| jÜgulg yd 7'5]l uqo,a jÜgulg hg;aj re' 40"000 lg bkafjdhsia lrk ,o ñ,g .ekSï

i|yd fpla m;la iud.u úiska f.jk ,§'

Wmfoia(-

² m%Yak wxl 01 isg 30 olajd ksjerÈ ms<s;=f¾ wxlh f;dard ;s;a bß u; ,shkak'

² wxl 31 isg 50 f;la jQ m%Yakj,g flá ms<s;=re wod< ;s;a bß u; ,shkak'

² iEu m%Yakhlg u ,l=Kq 04 ne.ska ysñ fõ'

ish¨u ysñlï weúßKs'All Rights Reserved

12 fY%aKsh

.sKqïlrKh - I

wOHhk fmdÿ iy;sl m;% ^W$fm<& úNd.h

ld,h meh 02 hs'

jHdmdrh ysñlrejkaf.a ialkaOhre'

j;alïre'

j.lSïre'

PQR

A25,00060,000

350,000B100,000

300,000150,000C

wfm%a,a wjidkfha nexl= fYaIh jQfha"

^1& re' 230"550 ^2& re' 229"350 ^3& re' 226"800

^4& re' 221"800 ^5& re' 262"800 ^'''''''''&

04' uq,H m%ldYk ;=< zzúYajdiodhS njZZ wdrlaId ùu i|yd my; .sKqïlrK lghq;= j,ska l=ula bjy,a jkafka o@

A uq,Hjd¾;d j, j.lSu Ndr f.k tys l<uKdldÍ;ajh w;aika ;eîu'

B .sKqïjd¾;d ú.Kkhg Ndckh lsÍu'

C jHdmdrfha f;d. .Kkh lr uq,Hjd¾;d j, f;d.h ±laùu

D m%udKj;a idlaIs mokï lr f.k ,nd.;a f;dr;=re Tiafia muKla .sKqïjd¾;d f.dvke.Su'

^1& A D muKs ^2& A B D muKs ^3& B C D muKs

^4& A yd D muKs ^5& A B C D hk ish,a,u ^'''''''''&

05' my; i|yka jkafka .sKqïlrK fhÿï lsysmhls'

(A) 2015 ,o úl=Kqï weKjqula jQ re' 150"000 l uqo,a ,eî ke;;a 2015 úl=Kqï f,ig y÷kd .ekSu

(B) uqo,ska f.jQ f.j,a l=,S re' 40"000 la jqj;a ,dNd,dN .sKqug f.j,a l=,S re' 50"000la .ekSu

(C) M,odhs Ôú; ld,h j¾I 03 la jqj;a l=vd WmlrK ñ,§ .;a re' 4000 la ,dNd,dN .sKqug .ekSu

(D) .sKqïlrK ks¾foaY j,g wkql+, jk mßÈ LIFO l%uhg .Kkh l< f;d. FIFO l%uhg fjkia lsÍu'

(E) jHdmdrhg úreoaOj mjrd we;s kvqjla fjkqfjka isÿúh yels jkaÈ f.ùula f,ig re' 50"000 la ,dNfhka fjka lsÍu'

by; tlsfkl mo j,g iïnkaO jk ixl,am we;=,;a jdlH fm< f;darkak'

^'''''''''&

06' iud.ula re' 100"000 jákdlula ±lajQ NdKav f;d.hla .Kqfokqlrefjl=g 20] fjf<|

jÜgulg hg;aj yd 12] l VAT wkqmd;hlg hg;aj Khg úl=Kk ,o w;r ;nk ,o oaú;aj igyk jQfha re' 100"000 la Kh.e;s .sKqu yr lr úl=Kqï .sKqug ner lsÍuhs' fuu jro ksjerÈ lsÍug l< hq;= igyka jkafka"

^1& úl=Kqï yr 20"000 ^2& Kh.e;sfhda yr 12"000

Kh.e;sfhda ner 20"000 VAT ner 12"000

02

A B C D EWmÑ;Wm,íêWmÑ;wdrCIKhWm,íê

.e,mqïWmÑ;.e,mqïuq,H ñKqïWmÑ;

.e,mqïwdrlaIKhm%udKd;aul;dj.e,mqïm%udKd;aul;dj

wdrCIKh.e,mqïwkqrEmS;djhwdrlaIKhwkqrEmS;djh

.e,mqïwdrlaIKhWmÑ;WmÑ;wdrlaIKh

^1&^2&^3&^4&^5&

^3& Kh.e;sfhda yr 9"600 ^4& úl=Kqï yr 20"000

VAT ner 9"600 VAT ner 9"600

^5& úl=Kqï yr 10"400 Kh.e;sfhda ner 10"400

Kh.e;sfhda ner 10"400 ^'''''''''&

07' iSñ; jÿj, iud.u my; f;dr;=re ,nd foa

² wuqøjH tall 20"000 la tallhla re' 5$- ne.ska ñ,g .ekSu'

² wdhd; nÿ iy whlr.; fkdyels nÿ re' 16"000$-

² ksIaldYK .dia;= re' 8"000$-

² /f.k tafï msßjeh re' 5"000$-

² fj<| jÜgu 5] ls'

² fuu ksIamdokh Èßu;a lsÍug rch úiska wdkhkh l< tallhlg re' 1$- ne.ska iykdOdrhla ,nd foa'

by; f;dr;=re u; ñ,§ .ekSï msßjeh"

^1& re' 102"550$- 2& re' 109"000$-

^3& re' 129"000$- 4& re' 100"000$-

^5& re' 104"000$- ^'''''''''&

08' jHdmdrhl iq¿ uqo,a f;dr;=re my; f,ig imhd we;'

udih jákdlu úia;rh

2015 ud¾;= 150 udih wjidk Èkg jQ fYaIh

ud¾;= 200 udih ;=< ke;sjQ fYaIh

ud¾;= 1650 úhoï i|yd f.jQ uq¿ uqo,

iq¿ uqo,a w.%suh fldmuK o@ 2015 wfm%a,a 01 Èkg m%;smQ¾Kh l< hq;= uqo,a m%udKh fldmuK o@

^1& re' 1800 yd re' 1650 ^2& re' 1650 yd re' 150

^3& re' 2000 yd re' 1650 ^4& re' 2000 yd re' 1850

^5& re' 1850 yd re' 1650 f,ig h' ^'''''''''&

09' "Z" f.a jHdmdrfha my; f;dr;=re ,ndfoa'

by; f;dr;=re u; f;d.fha w.h

^1& 480 ^2& 1000 ^3& 800 ^4& 400 ^5& 880 ^'''''''''&

03

whs;uh fmd;aj,g wkqjfYaIh ^tall&

AB

4050

fN!;sl fYaIh^tall&4040

tallmsßjeh1012

tall Y=oaOWm,íê w.h

2010

10' jHdmdrhl Kh.e;shkag wod<j my; f;dr;=re ,nd foa'

^re' 000 &

2015 - 01 - 01 Èkg fYaIh 3'5

Khg úl=Kqï 250

Kh.e;shkaf.ka ,o uqo, 225

úl=Kqï wdmiq yrjd tjqï 2'5

whlr.; fkdyels Kh.e;s uqo, 3

Kh.e;s" Khysñ ys,õlsÍï 4

2015 - 03 - 31 Èkg Kh.e;s md,k .sKqug wkqj fYaIh"

^1& re' 12"000 ^2& re' 19"000 ^3& re' 22"000

^4& re' 25"000 ^5& re' 27"000 ^'''''''''&

11' wñÿf.a jHdmdrfha fjf<| .sKqfuka Wmqgd.;a f;dr;=re lsysmhla my; fõ'

úl=Kqï re' ñ,shk 1 ls'

.eKqï re' ñ,shk 0'6 ls'

jHdmdrfha úl=Kqï u; o< ,dN wkqmd;h 40] ls'

by; jHdmdrfha wjidk f;d.h"

^1& wdrïNl f;d.hg jvd re' 400"000 la wvqh'

^2& wdrïNl f;d.hg jvd re' 200"000 la jeäh'

^3& wdrïNl f;d.hg jvd re' 200"000 la wvqh'

^4& wdrïNl f;d.hg iudk fõ'

^5& wdrïNl f;d.hg jvd re' 400"000 la jeäh' ^'''''''''&

12' MDK jHdmdrhg wod<j my; f;dr;=re ,nd foa'

2015 - 03 - 31 ka wjika jirg wod< f;dr;=re

³ wuqøjH ñ,§ .eKqï j, jákdlu re' 150"000 ls'

³ ksIamdok l%shdj,shg iïnkaO jQ iDcq Y%ñlhkag f.jQ jegqm re' 50"000 ls'

³ ksIamdok fmdÿld¾h úhoï j, jákdlu re' 40"000 ls'

³ ksIamdok fkdjk fmdÿld¾h úhoï j, jákdlu re' 10"000 ls'

by; f;dr;=re j,g wkqj jHdmdrfha m%d:ñl msßjeh fldmuK o@

^1& re' 220"000 ^2& re' 230"000 ^3& re' 180"000

^4& re' 170"000 ^5& re' 210"000 ^'''''''''&

04

ud¾;= 31 Èkg 2014 2015

wuqøjH

w¾O ksñ f;d.h

ksñ NdKav f;d.h

45

70

90

75

60

100

13' by; MDK jHdmdrh 2015 - 03 - 31 ka wjika jir ;=< § bmehQ o< ,dN wkqmd;slh úl=Kqï ñ, u; 20] la kï" jHdmdrfha uq¿ úl=Kqï j, jákdlu"

^1& re' 275"000 ^2& re' 262"500 ^3& re' 225"000

^4& re' 237"500 ^5& re' 333"333 ^'''''''''&

14' iuka iud.u 2015 ckjdß udihg wod<j my; f;dr;=re ,nd foa'

by; f;dr;=re u; 205 ckjdß udihg wod<j úl=Kqï msßjeh FIFO l%uh wkq.ukh lrhs'&

^1& re' 9"900 ^2& re' 14"000 ^3& re' 10"000

^4& re' 13"500 ^5& re' 12"600 ^'''''''''&

15' ,ysref.a jHdmdrfha .sKqï ieliSfï§ my; jerÈ isÿù we;'

^i& ÿka jÜgï ;Srefõ tl;=j re' 4"000 la wvqfjka tl;= lr we;'

^ii& 2015 - 03 - 31 Èkg f;d.fha msßjeh re' 30"000 ls' tys Y=oaO Wm,íê w.h re' 48"000 ls' wdodhï m%ldYhg f;d. f,i f.k we;af;a Y=oaO Wm,íê w.h fõ'

^iii& WmÑ; Kh fmd,S re' 3"000 ms<sn|j lsisÿ igykla fmd;a j, isÿlr ke;'

by; jerÈ ksjerÈ l< miq ,dNhg jk n,mEu"

^i& re' 25"000 la wvqfõ' ^ii& re' 19"000 la wvqfõ'

^iii& re' 19"000 la jeä fõ' ^iv& re' 25"000 la jeä fõ'

^v& re' 40"000 la wvq fõ'

16' jHdmdrhl 2015 - 01 - 01 Èkg m%d.aOkh re' 100"000 la iy re' 80"000 l j.lSula ;snqKs'

^i& fnd,aKh re' 5"000 fmd;aj,g igyka lsÍu'

^ii& wvudK Kh fjka lsÍfï .sKqfï fYaIh re' 4"000 lska jeä lsÍu'

^iii& by; 1&" 2& igyka l< miq j;alï j, w.h"

^1& re' 171"000 ^2& re' 176"000 ^3& re' 181"000

^4& re' 175"000 ^5& re' 189"000 ^'''''''''&

17' jHdmdrhl my; f;dr;=re ,nd foa"

^i& wdrïNl f;d.fhys jákdlu re' 50"000 ls'

^ii& wjidk f;d.fhys jákdlu re' 35"000 ls'

^iii& jir ;=< isÿl< úl=Kqï j,ska Wmhd .;a o, ,dNh re' 60"000

^iv& jHdmdrh msßjeh u; 20] l ,dNhla ;ndf.k NdKav úl=Khs'

by; f;dr;=re u; ld,Éfþoh ;=< isÿl< .eKqï jákdlu"

^1& re' 308"000 ^2& re' 303"000 ^3& re' 273"000

^4& re' 285"000 ^5& re' 315"000

0512 fY%aKsh .sKqïlrKh - I

Èkh ,eîï ^tall& tallhl msßjeh ksl=;a lsÍï ^tall&ckjdß 01 fYaIhckjdß 10ckjdß 15ckjdß 20ckjdß 30

1000700

-1000

-

57-

9-

-1100

-900

18' LKAS 02 g wkqj f;d.h w.h l< hq;af;a"

^1& msßjehgh' ^2& Y=oaO Wm,íê; w.hgh ^3& miqj Wm,íê; w.hgh

^4& msßjeh yd Y=oaO Wm,íê; w.hka 2 ka jvd;a jeä jákdlugh'

^5& msßjeh yd Y=oaO Wm,íê; w.hka 2 ka jvd;a wvq jákdlugh' ^'''''''''&

19' pñkao uy;df.a jHdmdrfha r: j,g wod<j my; f;dr;=re ,ndfoa' 2014' 03' 31&

fudag¾ r: 1"000"000

laIh fjka lsÍu 400"000

fudag¾ r: msßjeh u; 10] la laIh lrhs'

jHdmdrh 2014 $ 09$ 01 Èk re' 600"000 lg ñ,g .;a r:hla 2014' 09' 30 Èk úl=Kk ,§'

by; f;dr;=re u; 2015' 03' 31 Èkg laIh fjka lsÍï .sKqfï fYaIh

^1& re' 185"000 ^2& re' 285"000 ^3& re' 51"500

^4& re' 315"000 ^5& re' 400"000 ^'''''''''&

20' iïmQ¾K uq,H m%ldYk lÜg,hlg idudkHfhka we;=,;a jkafka"

^1& uq,H ;;a;aj m%ldYh" ysñlï fjkiaùï m%ldYh" uqo,a m%jdy m%ldYh" .sKqï igyka

^2& uq,H ;;a;aj m%ldYh" wdodhï m%ldYh" uqo,a m%jdy m%ldYh" ialkaO fjkiaùï m%ldYh" .sKqï igyka'

^3& uq,H ;;a;aj m%ldYh" wdodhï m%ldYh" uqo,a m%jdy m%ldYh" iNdm;sf.a m%ldYh

^4& wdodhï m%ldYh" wOHlaIlf.a jd¾;dj" iNdm;sf.a m%ldYh

^5& by; lsisjla fkdfõ' ^'''''''''&

21' iSñ; AXY jHdmdrh jir ;=<§ re' 500"000 Y=oaO w.hka iys; j;alula yqjudre lr re' 800"000 la jk j;alula ,nd.kakd ,§' b;sßh uqo,ska f.jk ,§'

by; .Kqfokq igyka l< hq;af;a ^re' 000&

^'''''''''&

06

ysñlï j.lSï

-300

¬300

-

-300

-

-

¬300

-

-

j;alï

^5&

-800

¬500

¬800

-500

¬800

-500

-300

-300

¬800

-500

^1&

^2&

^3&

^4&

22' iSñ; Apple iud.u my; f;dr;=re ,nd foa' ^re' Z000&

by; f;dr;=re u; jir ;=<'

^'''''''''''&

23' my; i|yka jkafka .sKqïlrK m%ldYk i|yd i;H zzÖ ZZ yd wi;H zz x ZZ ,l=K f,i § we;s ms<s;=rhs' jvd;a ksjerÈ ms<s;=re LdKavh f;darkak'

^'''''''''''&

24' my; i|yka m%ldYk w;ßka ksjerÈ m%ldYh f;darkak'

(A) È.=ld,Sk j;alï y÷kd.ekSug wLKav meje;au ixl,amh n,mdhs'

(B) f;d.j, msßjeh fyda Y=oaO Wm,íê; w.fhka wvq w.h f;dard.ekSug .e,mqï ixl,amh n,mdhs'

(C) CIh ùu flfrys WmÑ; ixl,amh n,mdhs'

(D) uq,H ñKqï ixl,amhh ksid wod< nj ms<sn| ú{dmk .=Kdx.h lv fõ'

(E) LIFO isg FIFO l%uhg f;d. ñ, lsÍfï l%uh udre lsÍug wkqrEms;d ixl,amh lvùula isÿfõ'

^1& A, B, D muKs' ^2& A yd B muKs' ^3& A, B, D, E muKs'

^4& A, D, E muKs' ^5& A yd D muKs' ^''''''''''&

07

wjidk ksñ tall j,g jvd wdrïNl tallj, jeäùujif¾ ksul< NdKavj< uq¿ ksIamdok msßjeh re'jir ;=< úl=Kqï tall ixLHdjwhs;slre ;u mqoa.,sl m%fhdackhg .;a wuqøjH tall ksñ NdKav tall

10

144

60

5

2

jir ;=< ksmojQ tallixLHdj

tall ksIamdokmsßjeh re'

^1&

^2&

^3&

^4&

^5&

72"000

50"000

52"000

59"000

70"000

2

2'88

2'76

2'44

2'05

m%ldYkwdodhñka isoaêh

yg.;a úg y÷kd.kSúpCIKh ;=<ska ,dN

wê;lafiare fõ'

.sKqïlrK m%;sm;a;shlsisfia;a fjkia l< fkdyel'

Ö

Ö

x

x

Ö

x

Ö

x

Ö

x

Ö

x

Ö

x

x

úhoula uqo,ska f.jQúg y÷kd.kS

^1&

^2&

^3&

^4&

^5&

Ö

x

Ö

Ö

x

25' jHdmdrj, Ndú; jk .sKqï lsysmhla my; ±lafõ'

^i& .eks,s ^ii& CIh fjkalsÍu ^iii& ,eìh hq;= rCIK jkaÈ ^iv& ydks jQ f;d.

^v& l,ska f.jQ rCIKh ^vi& ,o fmd,S

my; .sKqï j¾.SlrKh wkqj ksjerÈ jkafka l=ulao@

^'''''''''&+ -26' ysñlï jeäfõ iy ysñlï wvqfõ' (c = c ) j¾.fha .Kqfokqjla jkafka"

^1& whs;slre fm!oa.,sl uqo,ska Kh ysñhkag f.ùula'

^2& whs;slre fm!oa.,sl m%fhdackhg NdKav f.k hEula'

^3& Kh .e;shkaf.ka ,o uqo,ska whs;slre fm!oa.,slj /ialr .ekSula'

^4& yjq,a jHdmdrhl ,dNfhka m%d.aOk fmd,S fjka lsÍula'

^5& whs;slre fm!oa.,sl nexl= Kh uqo,la jHdmdrfhka f.ùula'

^'''''''''&

27' jHdmdrhl 2010' 12' 31 ka wjika j¾Ifha my; .Kqfokq isoaê ms<sn|j oaú;aj igyka ;nd ;sfí'

yr ner

(A) Kh.e;sfhda yr 150"000

úl=Kqï 150"000

^,o úl=Kqï wekjqula igyka lsÍu&

(B) .eKqï yr 80"000

jÜgï yr 20"000

Khysñfhda 100"000

^20] fjf<| Kh ysñfhda jÜgï hgf;a NdKav Khg .ekSu'&

(C) Kh.e;sfhda yr 120"000

úl=Kqï 100"000

VAT 20"000

^20] VAT NdKav Khg úlsKSu&

(D) wdmiq tjqï yr 10"000

Kh.e;sfhda 10"000

^úlsKSu fyda wdmiq tùu hgf;a hejQ NdKav wdmiq tùu'&

by; igyka j,ska .sKqïlrKhg wkqj ksjerÈ igyka jkafka"

^1& A, C yd D muKs' ^2& C yd D muKs ^3& A yd D muKs

^4& C muKs ^5& D muKs ^'''''''''&

08

j;alï j.lSï ysñlï

01'

02'

03'

04'

05'

, , 5

,

, , ,

, , 4

, ,

28' ;=Idr fjf<| jHdmdrh ia:dk 3 la l=,shg f.k we;s w;r" l=,S ms<sn| úia;r my; ±lafõ'

.sKqïj,g 2010' 12' 31 ka wjika jk j¾Ihls'

2010$12$31 ka wjika j¾Ifha ,dNd,dN .sKqug .kakd l=,sh iy bÈßhg l< l=,sh jkafka"

,dNd,dN .sKqu re' bÈßhg l< l=,sh re'

^1& 820"000 60"000

^2& 900"000 120"000

^3& 705"000 60"000

^4& 705"000 120"000

^5& 900"000 180"000

^'''''''''''''&

29' ÈfkaIa jHdmdrh 2015'12'30 ñ,g .;a re' 15"000 la jákd ud¾.ia:j mej;s NdKav f;d.hla ßh wk;=rla ksid úkdYhg m;aúh' mdvqfjka 75]la rCIK iud.u mshùug tlÕjk ,§' fuu .Kqfokqj ksid jHdmdrfha 2015'12'31 ka wjika jif¾ Y=oaO ,dNhg jk n,mEu fldmuKo@

^fuu f;d.h wjika f;d. .Kkfha § we;=,;a lr we;'&

^1& ,dNh 3 750 lska wvqfõ' 2& ,dNh 18 750 lska wvqfõ' ^3& Y=oaO ,dNhg n,mEula ke;'

^4& ,dNh 11 250 lska jeäfõ' ^5& ,dNh 3 750 lska jeäfõ'

^'''''''''''''&

30' kd,lf.a jHdmdrfha"

by; f;dr;=re u; cx.u j;alï"

^1& re' 400 lska jeä fõ' ^2& re' 800 lska wvq fõ' ^3& re' 800 lska jeäfõ'

^4& re' 1200 lska wvq fõ' ^5& re' 1200 lska jeä fõ'

m%Yak wxl 31 isg 50 olajd flá ms<s;=re imhkak'

31' jHdmdrhl 2015$03$31 ka wjika j¾Ifha .eKqï yd úl=Kqï ms<sn|j f;dr;=re my; ±lafõ' fïjd

olajd we;af;a VAT iys; w.hg jk w;r" wod< VAT wkqmd;h 15] ls'

úl=Kqï re' 1"150"000

.eKqï re' 575"000

0912 fY%aKsh .sKqïlrKh - I

l=<S ms<sn| úia;rh

^ i &

^ i i &

^iii&

udisl l=,sh re' 10"000 iEu j¾Ihlu cQ,s 01 jk ÈkbÈß j¾Ihg l=,S f.jhs

2010$04$01 Èk l=,shg .kakd ,§' tÈk isg bÈß j¾Ihgre' 240"000 l=,S f,i f.jd we;'

2009 Tlaf;dan¾ 01 Èk bÈß j¾Ihg l=,S f.jd we;'uq¿ f.ùï re' 360"000 ls' bka miq l=,S f.jd ke;' kuq;al=,S .súiqu wkqj th w¿;a lsÍfï § 50] l=,S jeäùulal< hq;=h'

kqf.af.dv jHdmdrh

uyr.u jHdmdrh

fld<U fldgqjjHdmdrh

jHdmdr ia:dkh

ldrl m%d.aOkh re' 400 lska jeäúh'

cx.u j.lSï re' 800 lska jeäúh'

óg wu;rj j¾Ih ;=<§ 20] VAT iys;j fudag¾ r:hla ñ<§ f.k we;s w;r VAT iys; w.h re' 600"000 ls'

² fj<| .sKqug .kakd .eKqï j, w.h''''''''''''''''''''''''''''''''''''''''''''

² fj<| .sKqug .kakd úl=Kqï j, w.h''''''''''''''''''''''''''''''''''''''''''

² 2015$03$31 ka wjika j¾Ifha VAT nÿ .sKqfï wdodhï nÿ fomd¾;fïka;=jg heúh hq;= fyda wh lr .; hq;= Y=oaO uqo, lSho@'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

32' uqo,a fmd; bgq lrk oaú;aj ld¾hh l=ulao@

^1&

^2&

33' .Dy NdKav wf,úlrK iud.ulg wod<j ksñ" fkdksñ yd wuqøjH f;d. i|yd WodyrKh ne.ska fokak'

34' jHdmdrhl .Kqfokq yd isoaëka j, uq,H m%;sM,hla uQ,H m%ldYkj, fmkakqï lrkafka tajd mq¿,a f,i j¾. lsÍfuks' fujeks j¾.SlrKhka 5 olajkak'

35' f;d.hl msßjeh yd Y=oaO Wm,íê; w.fhka wvq w.h ksYaph lsÍu i|yd Ndú;d l< yels úl,am l%u fudkjdo@

36'

37' uq,H m%ldYk ms<sfh, lsÍug WmldÍ jk zzm%udKd;aulNdjhZZ kue;s ,laIKh y÷kajkak'

38' zzjHdmdrhla w;am;a lr.;a j;alula iDcqju wdodhï m%ldYhg yr fkdlr" fldgia jYfhka ,dNhg tfrysj lmdyÍ' tu fldgi .sKqïlrKfha zzCIhùuZZ f,i y÷kajhs' j;alul CIhùu ;SrKh lrk idOl 02 la olajkak'

10

.sKqïlrK f;dr;=rej, .=Kd;aul,laIK

jHdmdrhl .sKqïlrK l%shdj,shka lvùulg ,laúh yelswjia:d

wod<;ajh

úYajdikSh;ajh

39' jHdmdrhl zzksIamdok msßjehZZ yd zzúl=Kqï msßjehZZ tlsfklg iudk jk wjia:d 02 la olajkak'

40' NN yjq,a jHdmdrfha 2012' 03' 31 ka wjika j¾Ih i|yd my; f;dr;=re ,nd § we;'

² 2011' 04' 01 Èkg m%d.aOk .sKqï fYaI j, tl;=j - re' 418"000

cx.u .sKqï fYaI j, tl;=j - re' 331"000

² 2012' 03' 31 Èkg m%d.aOk .sKqï fYaI j, tl;=j - re' 568"000

cx.u .sKqï fYaI j, tl;=j - re' 410"000

² yjq,alrejka úiska jir ;=< § w;sßla; m%d.aOkh fhdojd we;;a th ksjerÈj .sKqï.; lr we;' fï yer ia:djr m%d.aOkfhka fkdue;'&

² yjq,alrejka jir ;=< isÿl< uq¿ .eks,s m%udKh re' 295"000 la jqj;a fmd;aj, th re' 395"000 la f,ig igyka lr we;'

2011$2012 j¾Ifha yjq,a jHdmdrfha Y=oaO ,dNh fldmuK o@

41' my; tlsfkl .sKqï l=uk .sKqïlrK uQ,sldx.hg wh;a jkafka o hkak olajkak'

A - wdodhï nÿ fjka lsÍu '''''''''''''''''''''''''''''''''''''''''''''''''''

B - .eKqï '''''''''''''''''''''''''''''''''''''''''''''''''''

C - laIh fjkalsÍï '''''''''''''''''''''''''''''''''''''''''''''''''''

D - .eks,s '''''''''''''''''''''''''''''''''''''''''''''''''''

42' my; i|yka lafIa;%j,g wod<j l<ukdlrK .sKqïlrKh iy uq,H .sKqïlrKh w;r fjkialï ,shd olajkak'

43' yjq,alrefjl= f,i yjq,a jHdmdrhg odhl;ajh ,ndÈh yels m%Odk wdldr 03 la kïlr tu odhlùï j,g ,efnk m%Ó,dN ta ta odhlùu bÈßfhka ,shkak'

11

lafIa;%h l<ukdlrK .sKqïlrKh uq,H .sKqïlrKh

01' wjOdkhg fhduq jk ld,h

02' jd¾;d lsÍfï jdr .Kk

03' Ndú;dlrk md¾Yjh

04' fmdÿfõ ms<s.;a uQ,O¾u

44' iSñ; rkair iud.u i|yd 2015 ud¾;= 31 ka wjika j¾Ih i|yd my; i|yka úia;r Tng imhd we;'

re'

wuqøjH f;d.fha wvq ùu 75"000

wuqøjH ñ,g .ekSu 810"000

ñ,g .ekSu wdmiq heùu - wuqøjH 40"000

f.k hEfï l=,sh 64"000

f.k tafï l=,sh 37"500

iDcq fõ;k 371"500

ksIamdok fmdÿld¾h msßjeh 214"600

fkdksñ jev j, jeä ùu 29"400

,enqKq jÜgï 16"000

ksIamdok msßjeh fldmuK o@

45' jHdmdrhla 2014' 04' 01 Èk ñ<g .;a hka;%hl M,odhs Ôú; ld,h j¾I 10 la o" msßjeh 200"000 la o" iqkanqka w.h 20"000 la o úh' 2014' 10' 01 Èk by; hka;%hg tl;= l< 40"000 la jákd fldgila fya;=fjka tys ld¾hlaIu;djh jeä ù we;' fuu úfYaI fldgfia M,odhs Ôú; ld,h j¾I 05 ls'

2015 ' 03' 31 Èkg hka;%fha OdrK jákdlu lSho@'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

46' wvudk Kh fjkalsÍu flfrys zz .e,mqï ixl,amhZZ wod< jk wdldrh meyeÈ,s lrkak'

47' msßjeh yd úhou w;r fjki l=ula o@

48' .sKqïlrKh zziudc ixisoaêhlaZZ fõ' .sKqïlrKh iudc ixisoaêhla jkafka l=uk lreKq u;o hkak fmkajkak'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

49' cx.u j;alï hkak Y%S ,xld .sKqïlrK m%ñ;s wkqj ks¾jpkh lrkak'

50' uq,H jd¾;dlrKfha ixl,amkd;aul rduqfõ jeäÈhqKq lsÍfï .=Kd;aul ,laIK 04 i|yka lrkak' ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

12

01' rx. yd wfia, mj;ajdf.k .sh yjq,a jHdmdrfha yjq,a .súiqu my; mßÈ fõ'

^1& ix.dg udihlg re' 3"000 la yd ufya,g re' 4"000 la jYfhka udisl fõ;k f.úh hq;=h'

^2& m%d.aOk fYaI u; fmd<S 20] ls'

^3& b;sß ,dNh ms<sfj,ska 3(2 wkqmd;hg fnod .; hq;=h'

2014 ud¾;= 31 Èk fuu jHdmdrfha uq,H;;aj m%ldYh my; ±lafõ'

Wmfoia (-

² m<uqjk yd fojk m%Yakh we;=¿j m%Yak 06 lg muKla ms<s;=re imhkak'

² iEu m%Yakhlgu ms<s;=re ,sùfï§ w¿;a lvodishlska wdrïN lrkak'

² wod< fmrjev ms<s;=re m;%h iu`. wuqKkak'

ish¨u ysñlï weúßKs'All Rights Reserved

12 fY%aKsh

.sKqïlrKh - II

wOHhk fmdÿ iy;sl m;% ^W$fm<& úNd.h

01

ld,h meh 03 hs'

bvï yd f.dvke.s,s

,S nvq yd WmlrK

fudag¾ r:

cx.u j;alï

f;d.

Kh.e;sfhda

wvudK Kh fjkalsÍï

bÈßhg f.jQ mßmd,k úhoï

nexl= yd uqo,a

uq¿ j;alï

m%d.aOk - rx.

wfia,

cx.u .sKqï - rx.

wfia,

cx.u fkdjk j.lSï

10] nexl=Kh

cx.u j.lSï

Khysñfhda

WmÑ; úhoï ^fnodyeÍï úhoï&

bÈßhg ,o l=,S

200

200

300

700

300

180

20

100

2"000

1"000

200

300

500

100

100

2"800

800

1"200

4"800

600

5400

3"000

500

1"200

-

700

5"400

cx.u fkdjk j;alï msßjeh iuqCIh Y=oaO w.h

3"000

1"000

1"500

5"500

200

^20&

2015 ud¾;= 31 Èfkka wjika jif¾ uQ,sl fmd;a j,ska Wmqgd.;a f;dr;=re my; ±lafõ'

,eîï cZk,fha úYaf,aIKh re' 000

w;amsg úl=Kqï 800

Kh.e;s ,eîï 5400

l=,S ,eîï 700

rx. 2014'10'01 fh¥ wu;r m%d.aOkh 1000

fudag¾ r: úlsKSfuka 400

uq¿ ,eîï 8300

f.ùï cZk,fha úYaf,aIKh

w;amsg .eKqï 400

Khysñhkag f.ùï 3"100

fnodyeÍï úhoï 800

mßmd,k úhoï 1"200

uq,H úhoï Kh fmd,S& 60

fjk;a úhoï 40

2014'07'01 ,S nvq WmlrK ñ,g .ekSï 400

.eks,s - rx. 800

wfia, 600

uq¿ f.ùï 7"400

,eîï cZk,fha jÜgï ;Srefõ tl;=j 100

f.ùï cZk,fha jÜgï ;Srefõ tl;=j 200

.ekqï cZk,fha tl;=j 3"000

úl=Kqï cZk,fha tl;=j 6"000

wdmiq tjqï cZk,fha tl;=j 200

wdmiq hejqï cZk,fha tl;=j 100

w;sf¾l f;dr;=re

^1& 2015 - 03 - 31 Èkg fN!;sl f;d.h re' 400"000 ls'

^2& bvï j, msßjeh re' 2"000"000 ls' f.dvke.s,s 5] la o" wfkl=;a foam< msßh; yd WmlrK 10] la o msßjeh u; CIh flf¾'

^3& 2013-04-01 Èk re' 500"000 lg ñ,§ f.k ;snQ jdykhla 2014-12-31 Èk úl=Kk ,§'

^4& re' 40"000 la fnd,aKh f,i lmd yer Kh .e;shkaf.ka 10] la wvudk Kh fjkalsÍula mj;ajdf.k hd hq;=h'

^5& re' 100"000 NdKav Khg ,ndf.k we;;a 2015 ud¾;= 31 Èk jk úg;a fïjd jHdmdrhg ,eî ke;'

^6& l=,S re' 300"000 la ,eìh hq;=j we;' ;jo re' 300"000 l rCIK .dia;= bÈß j¾Ih fjkqfjka f.jd we;'

^7& ud¾;= udifha nexl= úia;rfha i|yka nexl= .dia;= re' 10"000 la iy fplafmd;a .dia;= re' 10"000 la iïnkaOfhka igyka ;nd ke;'

^8& w¾:idOl úhoï re' 60"000 la WmÑ; fõ'

02

wjYH jkafka"

^1& 2015 - 03 - 31 Èfkka wjika jir i|yd fuu jHdmdrfha wdodhï m%ldYh'

^2& yjq,a lrejkaf.a cx.u .sKqu

^3& 2015-03-31 Èkg uq,H ;;a;aj m%ldYh ^,' 20&

02' ^w& my; i|yka .Kqfokq iy isoaëka 2015 - ud¾;= 31 Èfkka wjika jQ j¾Ih i|yd iud.ulg

wod< fõ'

wjYH jkafka

01' by; .Kqfokqj, g wod<j 2015$03$31 Èfkka wjika j¾Ih i|yd uq¿ laIh m%udKh

02' by; .Kqfokq ksid j¾Ifha ,dNh jeä fyda wvq jQ m%udKh

03' 2014$10$01 iy 2015$01$01 Èk isÿ jQ .kqfokq ksid 2015 ud¾;= 31 Èkg hka;% yd WmlrKj,

OdrK jákdlu jeä jQ fyda wvq jQ m%udKh

04' by; .Kqfokq ksid j¾Ih ;=<§ uqo,a fYaIh jeä jQ fyda wvq jQ m%udKh ^,' 10&

^wd& ud,sx. jHdmdrfha .sKqï ;eîfï§ my; i|yka jerÈ isÿ ù we;'

^1& re' 15"000 la iÑkaf.ka Khg .eKqï bkafjdhsishla .eKqï cZk,fha igyka lr we;af;a

re' 1"500 la f,i jk w;r .eKqï cZk,fha tl;=j 1"000 la jeäfhka .Kka f.k we;'

^2& fiajl w¾: idOl wruqo,a fiajH odhlh 12] yd fiajl odhlh 8] hk folu fjkqfjka

re' 24"000 la w¾: idOl wruqo,a úhoï .sKqug yr lr we;'

^3& re' 3"000 fnd,aKh lmdyeÍula wod< Kh.e;s .sKqug yr lr we;'

^4& re' 8"000 l Khysñfhl= jQ wu,ag jÜgï ld,h ;=< uqo,a f.jd 10] la jQ jÜgu wvqlr

fkdf.k uq¿ uqo,u f.jd we;'

^5& re' 100"000 l NdKav weKjqï lr re' 10"000 l w;a;sldrula f.jd we;' f.jQ w;a;sldrï

.eKqï .sKqug yr lr we;s w;r wod< weKjqu i|yd NdKav iemhSh fkdyels nj

iemhqïlre úiska okajd we;'

^6& l,a.; jQ Kh .e;shka fjkqfjka whl< hq;= re' 2"000 l fmd<sh wod< Kh.e;s .sKqug ner

lr fmd<S .sKqu yr lr we;'

03

Èkh

2014$04$01

2014$07$01

2014$10$01

2015$01$01

.Kqfokq iy isoaëka

fuÈkg msßjeh re' 360"000la yd iuqÉÑ; laIh re' 160"000 la jQ f.dvke.s,a,lgre' 120"000 la jeh lrñka jHqyd;aul fjkialï isÿlrk ,§' fuu.ska tys wdrïN--l wfmalaIs; Ôjld,h jQ j¾I 30 j¾I 36 olajd §¾> ù we;' flfia kuq;a f.dvke.s,af,a iqkanqka w.h jQ re' 60"000 jHqyd;aul fjkiska miqjo fkdfjkiaj mj;S'

re' 900"000 la msßjeh jQ iud.fï bvï lÜghla wê ;dlaIK hka;%hlg yqjudrelrk ,§' tÈkg fuu hka;%fha iy bvfuys idOdrK w.h re' 1"000"000 ne.skaúh' hka;% iQ;% msßjeh u; j¾Ihlg 20] la laIh lrkq ,efí'

2014$03$31 Èkg msßjeh re' 1"000"000 la jQ iy iuqÑ; laIh re' 300"000 la jQWmlrKhla re' 60"000 lg m%;Hd.Kkh lrk ,§' WmlrK jd¾Islj 25] ne.skair, ud¾. l%uhg laIh lrkq ,efí'

re' 300"000 lg ñ,§ f.k ;snQ hka;%hla re' 25"000 lg úl=Kk ,§' 2014$03$31Èkg fuu hka;%fha iuqÉÑ; laIh re' 300"000 la úh'

wjYH jkafka

^1& jerÈ ksjerÈ lsÍu i|yd cZk,a igyka'

^2& jerÈ ksjerÈ lsÍfuka ,dNhg fyda w,dNhg jk n,mEu fmkakqï lrk f,aLkhla ^,' 10&

^uq¿ ,l=Kq 20&

03' iqukisß iud.fï fmd;a ;nkakd uyck nexl=fõ .sKqï wxl 1033571 g wod<j 2015'03'31 Èk ms<sfh, l< nexl= iei÷ï m%ldYh my; ±lafõ'

nexl= m%ldYhg wkqj fYaIh 127"965

tl;= (- ;ekam;a l< kuq;a Wm,íê ù ke;s fplam;a

15'03'04 - lu,a iud.u 10"000

15'03'09 - ksu,a iud.u 4"978

15'03'20 - msh,a iud.u 6"462

15'03'30 - wks,a iud.u 3"150 24"590

152"555

wvql<d(- f.ùu i|yd nexl=jg bÈßm;a lr ke;s fplam;a

15'02'29 - fpla wxl 000420 480

15'03'20 - fpla wxl 000445 765

15'0324 - fpla wxl 000448 1"600

15'03'31 - fpla wxl 000450 1"115 ^3"960&

nexl= .sKqug wkqj nexl= fYaIh 148"595

2015 wfm%a,a udih wjidk jk úg jHdmdr uqo,a fmdf;a nexl= .sKqu;a" nexl=j u.ska tjk ,o nexl= m%ldYh;a my; mßÈ úh'

04

Èkh úia;rh uqo, re Èkh úia;rh uqo, re

15'04'01

15'04'09

15'04'12

15'04'15

15'04'18

15'04'23

15'04'28

15'05'01

fYaIh b$f.

uqo,a ;ekam;a

fplam;a ;ekam;a

fplam;a ;ekam;a

uqo,a ;ekam;a

fplam;a ;ekam;a

fplam;a ;ekam;a

fYaIh b$f.

148"595

12"580

3"970

1"510

6"190

10"260

11"500

204"605

175"563

15'04'05

15'04'14

15'04'16

15'04'20

15'04'26

15'04'29

15'04'30

ksl=;a l< fplam;a

00451

00452

00453

00454

00455

00456

fYaIh m$f.

14"210

3"120

1"680

952

1"960

7"120

175"563

204"605

re'000

2015 wfm%a,a udih i|yd nexl=j tjd we;s udisl m%ldYh my; ±lafõ'

igyk 1' nexl= .sKqfï yr me;a; tl;= lsÍfï jrola ;sfnk nj miqj fy<ssúh' 2' 15'04'20 ksl=;a lr we;s fplam;a wxl 000454 ksjerÈ w.h re' 752 ls'2015 wfm%a,a 30 Èkg ixfYdaê; nexl= .sKqu ms<sfh, fldg" nexl= iei÷ï m%ldYh ms<sfh, lrkak' ^,' 15&04' wurf.a jHdmdrfha 2014'04'01 Èk ilia lr we;s uq,H;;aj m%ldYh my; ±lafõ'

wur jHdmdrh 2014 - 04 - 01 Èkg

fYaI m;%h

0512 fY%aKsh .sKqïlrKh - II

Èkh úia;rh yr ner fYaIh

15'04'01

15'04'03

15'04'07

15'04'09

15'04'13

15'04'18

15'04'25

15'04'29

15'04'30

fYaIh b$f.

;ekam;a - fpla

fpla - 000445

fpla - 000450

fpla - 000451

;ekam;a - fpla

;ekam;a - uqo,a

;ekam;a - fpla

;ekam;a - uqo,a

fpla - 000452

fpla - 000453

;ekam;a - fpla

fpla - 000454

ia:djr ;ekam;a - fmd<sh

ia:djr ksfhda. - rCIK jdßlh

nexl= .dia;=

-

765

1"115

14"210

-

-

-

-

3"120

1"680

-

752

-

1"200

430

6"462

-

-

-

3"150

12"580

3"970

6"190

-

-

10"260

-

1"575

-

-

127"965

134"427

133"662

132"547

118"337

121"487

134"067

138"037

144"227

141"107

139"427

149"687

148"935

150"510

149"310

148"880

m%d.aOkh¬ ,dNh- .eks,s

È.=ld,Sk j.lSïnexl= Kh

cx.u j.lSïKhysñfhda

150"00020"000

^10"000&160"000

100"000

40"000300"000

100"000

120"000

80"000

300"000

150"000^30"000&

40"00020"00020"000

bvïf.dvke.s,s- iuQCIh

cx.u j;alïNdKav f;d.Kh.e;suqo,a

2014 wfm%a,a udih ;=<§ my; .Kqfokq isÿù we;' ^1& re' 50"000 l NdKav re' 10"000la uqo,a f.jd ,ndf.k we;' ^2& re' 40"000 l NdKav re' 20"000 l ,dNhla ;ndf.k uqo,g úl+Kd we;' ^3& re' 20"000 l NdKav re' 10"000 l ,dNhla ;ndf.k úl=Kd we;' fuu úl=Kqï i|yd

uqo,ska re' 10"000 la ,ndf.k we;' b;sßh miqj ,nd§ug fmdfrdkaÿ ù we;' ^4& Khysñhkag re' 27"000 la uqo,ska f.jd we;' tys§ 10] l jÜgula ,eî we;' ^5& Kh.e;shkaf.ka re' 28"500 la ,eî we;' fuys§ Tjqkag 5] l jÜgula ,nd § we;' ^6& jHdmdrh re' 2"000 la fiajl jegqma f,i f.jd we;' ^7& jHdmdrfha bvu re' 105"000 lg m%;Hd.Kkh lr we;' ^8& re' 2"000 l udifha úÿ,s n, jHdmdrhg ,eî we;' ^9& re' 15"000 l NdKav re' 20"000 lg úl=Kd we;' ñ,§ .;a ;eke;a;d re' 20"000 mshùu

i|yd re' 19"000 la jákd ,S nvq WmlrK jHdmdrhg ,nd § we;' ^fuu .Kqfokqj isÿù we;af;a udifha wjidk Èk fõ'&

^10& jHdmdrfha ia:djr j;alï msßjeh u; 10] la jd¾Islj CIh lrkq ,nhs'

wjYH jkafka" ^w& by; f;dr;=re my; .sKqï iólrKfha we;=,;a lrkak' cx.u j;alï ¬ cx.u fkd' j;alï } cx.u j.lSï ¬ cx.u fkd' j.lSï ¬ ysñlï ^wd& by; ^7& " ^8& " ^9& " ^10& .Kqfokq igyka lsÍug wod< Wmfhda.S fmd;a fjk fjku

,shkak' ^we& ^7&" ^8&" ^9& .Kqfokq j,g wod< oaú;aj igyka ,shkak' ^wE& Y=oaO j;alï moku u; udifha Y=oaO ,dNh .Kkh lrkak' ^b& 2014' 04' 30 Èkg fYaI m;%h ilia lrkak' ^,' 15&

05' ..ks jHdmdrfha Kh.e;shka yd Khysñhka wdY%s;j isÿù we;s 2014 ckjdß ui .Kqfokq idrdxYhla my; ±lafõ'

06

ku

wfhaka

ä,dka

bixld

.eKqï

1"200

2"000

500

wdmiq hejqï

200

100

10

5]

10]

,o jÜgï f.jQ Y=' uqo,a wdrïNlfYaIh

800

2"375

540

600

700

300

^re'Z000&

ku

ks,dks

l=iqud

ksmqka

úl=Kqï^re' Z000&

7"000

3"200

1"000

wdmiq tjqï

300

-

200

10]

5]

-

ÿka jÜgïm%;sY;h

,o Y=oaO uqo,a wdrïNlfYaIh

2"700

1"425

1"000

2"200

1"800

^100&

^re'Z000&

07

by; .Kqfokq igyka lsÍfï§ fmdÿ f,crh ;=< my; jerÈ isÿù we;'

^1& úl=Kqï cZk,fha tl;=j re' 12"100"000 la f,i f,crhg msgm;a lr we;'

^2& ksmqkaf.a wjidk ner fYaIh md,k .sKqug f.kf.dia ke;'

^3& l=iqudg ÿka jÜgï wehf.a .sKqug yr lr we;'

^4& ,eîï uqo,a fmdf;a we;=,;a jÜgï ;Srefõ tl;=j Khysñ md,k .sKqu yrlr ,o jÜgï .sKqu ner lr we;'

^5& ä,dkag wdmiq hejqï Tyqf.a .sKqfuka uÕyeÍ we;'

^6& wdmiq hejqï cZk,fha tl;=j f,crhg msgm;a lsÍfï § re' 100"000 la jeäfhka msgm;a lr ;sfí'

^7& bixldf.a .sKqug ,o jÜgï fojrla we;=,;a lr we;'

^8& l=iqudf.a re' 200"000 la fnd,aKh f,i lmdyer we;;a th wehf.a .sKqfï ke;'

wjYH jkafka"

^1& by; jerÈ ixfYdaOkhg fmr Kh.e;s md,k .sKqu

^2& ksjerÈ Kh.e;s fYaI ,ehsia;=j

^3& Khysñ iei÷ï m%ldYh

^4& ixfYdaê; Kh.e;s md,k .sKqu

^5& by; jerÈ j,g fmr Y=oaO ,dNh re' 1"825"000 la kï" ksjerÈ Y=oaO ,dNh fidhkak'

^,' 15&

06' ^w& 2014' 03' 31 Èfkka wjika j¾Ih i|yd "Complete Table" ksIamdokh lrk wdh;khlg wod< my; f;dr;=re Tng imhhs'

² ksIamdokh l< Table - 1000

² úl=Kq Table - 900

² mdúÉÑ l< uq¿ ,S m%udKh - 6000 ^j¾. óg¾&

² Table tlla i|yd jvq ld¾ñl Y%uh re' 3 610

² jd¾Isl fmdÿld¾h

ksIamdok re' 400"000

ksIamdok fkdjk re' 200"000

² FIFO l%uhg ,S Ndú;d lrhs'

² 2013' 04' 01 f;d."2 2

1m - re' 400 ne.ska 100 m

re' 5200 la ksIamdok msßjeh Table 802 ² j¾Ih ;=< re' 500 ne.ska re' 6"150 m ,S ñ,g f.k we;'

2 ² 14' 03' 31 Èk ,S 50 m fidrdf.k we;s w;r ta i|yd 75] l rlaIK jkaÈhla ,eîug kshñ;h'

² fïihl úl=Kqï ñ, re' 10"000 ls'

wjYH jkafka"

^1& uq¿ ksIamdok msßjeh

^2& tall msßjeh

^3& 14' 03'31 ka wjika j¾Ih i|yd wdodhï m%ldYh

08

^4& ydks jQ ,S .e,mSï i|yd cZk,a igyka'

^wd& Nd;sh .fvd,a ksIamdok jHdmdrfha 2014 foieïn¾ 31 Èfkka wjika j¾Ifha f;d. iïnkaOj my; f;dr;=re wkdjrKh lrhs'

^1& 2014 foieïn¾ 31 Èkg fN!;sl f;d.h 250"000

^2& 2014 fkdjeïn¾ 01 Èk ksfhdað;hka fj; hjk ,o NdKav j, jákdlu msßjeh re' 100"000 ls' ñka 50] l NdKav úl=Kd we;' lsisjla f;d. j,g f.k ke;'

^3& 2014 iema;eïn¾ 01 Èk úlsKSu fyda wdmiq tùfï moku hgf;a 160"000 l úl=Kqï ñ, jQ NdKav f;d.hla hjd we;' 2014 foieïn¾ 31 jk úg ñka 60"000 l úl=Kqï ñ, jQ NdKav úl=Kd we;' úl=Kqï ñ, kshu lr we;af;a úl=Kqï ñ,g 20] l ,dNhla ,efnk mßÈh' fï ms<sn|j lsisjla f;d. j,g f.k ke;'

^4& f;d. ;=< we;=,;a msßjeh re' 60"000 la jQ f;d. iq¿ jYfhka ydks ù we;s w;r th re' 45"000 lg muK úlsKsh yels nj weia;fïka;= lrhs'

^5& f;d. ;=< re' 10"000 l msßjeh l,a bl=;a jQ f;d. we;=,;aj we;'

^6& jHdmdrfha mßmd,k lghq;= j,g f.k we;s re' 15"000 l ,smsøjH f;d.hla o by; f;d.j, we;=,;ah'

^7& iemhqïlrejkaf.ka ,o idïm,a f;d.hla re' 20"000 l msßjehlg f;d.hg f.k we;'

^8& f;d. jd¾;d tl;= lsÍfï § úlsKSfï§ re' 10"000 wvqfjka tl;= lr ;snqKs'

wjYH jkafka"

2014 foieïn¾ 31 Èkg f;d. jákdlu .Kkh lrkak'

^uq¿ ,l=Kq 15&

07' ^w& isxy l%Svd ix.ufha NdKavd.dßl úiska 2015 foieïn¾ 31 Èfkka iy 2014 foieïn¾ 31 Èfkka wjika j¾Ih i|yd my; uq,H m%ldYk bÈßm;a lr we;'

2015 2014

wdodhu

idudðl uqo,a

mß;Hd. - uqo,ska

wdfhdack wdodhï

wvql<d úhoï

mqj;am;a

fiajl fõ;k

,smsøjH

jd¾Isl l%Svd ;r. úhoï

l%Svd WmlrK laIh

w;sßla;h

13"000

13"000

2"000

28"000

1"500

5"000

1"000

3"000

3"000

14"500

12"500

2"000

-

14"500

1"000

4"500

1"500

5"000

2"000

500

wdodhï m%ldYh

re' re'

09

wjYH jkafka" ^1& 2015 j¾Ih i|yd ,eîï yd f.ùï .sKqu ^2& 2015 j¾Ifha § w;sßla;h re' 14"500 olajd jeä ù we;;a nexl= fYaIh re' 10"000 l

whsrdjla njg m;aùug fya;= úh yels m%Odk fya;= 02 la i|yka lrkak'

^wd& my; i|yka j.=fõ ysia;eka mqrjkak'

uq¿ ,l=Kq 15&

f,c¾ .sKqu

^1& rlaIKh

^2& f.j,a l=,S

^3& m%pdrKh

^4& úÿ,sh

^5& fmdÿ úhoï

j¾Ih ;=<f.jQ uqo,

90"000

28"000

@

8"000

19"000

,dNd,dN.sKqu udre lsÍu

@

@

32"000

14"000

23"000

ckjdß 01fYaIh

3"000 ^ner&

5"000 ^yr&

4"000 ^ner&

2"000 ^ner&

@

foieïn¾ 31fYaIh

4"000 ^ner&

9"000 ^yr&

5"000 ^yr&

@

2"000 ^ner&

2015 2014

cx.u fkdjk j;alï

l%Svd WmlrK

wdfhdack

cx.u j;alï

,smsøjH f;d.h

,eìh hq;= idudðl uqo,a

,eìh hq;= wdfhdack wdodhï

nexl= fYaIh

ckjdß 01 Èkg iuqÉÑ; wruqo,

tl;= l<d

j¾Ifha w;sßla;h

WmÑ; l%Svd ;r. úhoï

bÈßhg ,o idudðl uqo,a

nexl= whsrdj

27"000

11"000

3"000

7"000

2"000

-

50"000

25"000

14"500

-

500

10"000

50"000

18"000

-

500

2"500

-

9"000

30"000

24"500

500

2"000

3"000

-

30"000

foieïn¾ 31 Èkg uq,H;;aj m%ldYh

12 fY%aKsh .sKqïlrKh - II

re' re'