zf]wgfgt/ tyofÍ ;+sng lgb]{lzsf @)^! - nepal rastra bank/cite> ·
TRANSCRIPT
zf]wgfGt/ tYofÍ ;+snglgb]{lzsf@)^!
g]g]kfn /fi6« a}+skfn /fi6« a}+scg';Gwfg cg';Gwfg ljefuljefu
zf]zf]wgfGt/ wgfGt/ dxfzfvfdxfzfvfjfn'jf6f/, sf7df8f}+ .jfn'jf6f/, sf7df8f}+ .
ljifo–;"rL
qm=;+= ljifo k[i7
!= k|:tfjgf s
@= zf]wgfGt/ tYofÍ sf/f]jf/sf] lsl;d !
#= a}+s sfof{nosf] juL{s/0f @
$= a}+sx?n] tYofÍ k7fpg' kg]{ ;do #
%= tYofÍ pNn]v ug]{ ljlgdo b/ #
^= zf]wgfGt/ tYofÍsf] ;|f]t tyf k|of]hg v'nfpg' kg]{ bfloTj #
&= j}b]lzs lgIf]k bfloTj %
*= kmf=g+= g]=zf]=–! %
(= kmf=g+=g]=zf]=@-s_ ^
!)= kmf=g+=g]=zf]=–@-v_ @!
!!= kmf=g+=g]=zf]=–# @^
!@= cg';"rL ! b]lv $ ;Dd -g]kfnL tyf c+u|]hLdf_
kk|:tfjgf|:tfjgf
g]kfn /fi6« a}+s, cg';Gwfg ljefu, zf]wgfGt/ dxfzfvfn] ljb]zL d'b|f v/Lb÷laqmLsf]
;|f]t tyf k|of]hg cg';f/ ljb]zL d'b|fsf] ;Dk"0f{ sf/f]jf/sf] tYofÍ ;+sng / k|zf]wg u/L lgoldt
?kdf cf=j= @)#)÷#! b]lv zf]wgfGt/ tYofÍ k|sflzt ub}{ cfPsf] 5 . b]zsf] clwsf+z jfx\o
e'QmfgL sf/f]jf/ a}lsË If]qaf6 g} x'g] x'Fbf zf]wgfGt/ tYofÍsf] ljleGg ;|f]tx? dWo] a} lsË If]q g}
k|d'v ;|f]tsf] ?kdf /xFb} cfPsf] 5 . t;y{, d'Vo u/L a}lsË If]qaf6 k|fKt x'g] k|f/lDes tYofÍsf]
z'4tfsf] :t/df g} ;du| zf]wgfGt/ tYofÍsf] z'4tf lge{/ /xg] x'gfn]] k|f/lDes tYofÍ z'4 /xg'
cTofjZos x'G5 . o;}u/L, a}lsË If]qaf6 k|fKt x'g] k|f/lDes tYofÍsf] z'4tfsf] :t/ tYofÍ
;Dk|]if0f ug]{ sfo{df ;+nUg sd{rf/Lsf] 1fgdf lge{/ /xg] s'/f b[li6ut u/L tYofÍ l6kf]6 sfo{nfO{
;/n agfpg] p2]Zon] o; dxfzfvfn] @)#! ;fndf zf]wgfGt/ lgb]{lzsf tof/ u/L a}+sx?nfO{
pknJw u/fPsf] lyof] . ;do–;dodf ul/Psf ljb]zL ljlgdo ;DaGwL gLltut kl/jt{g, ljb]zL
d'b|f sf/f]jf/sf] cfsf/÷k|sf/df ePsf kl/jt{g tyf cGt/f{li6«o d'b|f sf]ifsf] zf]wgfGt/
lgb]{lzsfdf ;do ;dodf ePsf] ;+zf]wg tyf kl/dfh{gnfO{ ;d]t b[li6ut u/L pQm
lgb]{lzsfnfO{ @)#$, @)#*, @)$# / @)%! ;fndf cfjZos ;+zf]wg u/L nfu" ul/Psf] lyof] .
ljZjsf cGo d'n'sx?df h:t} g]kfndf klg zf]wgfGt/ tYofÍ k|zf]wg ug]{ sfo{ d"ntM
cGt/f{li6«o d'b|f sf]ifsf] zf]wgfGt/ lgb]{lzsfdf cfwfl/t 5 . o;} cg'?k cf=j= )%*÷%( ;Dd
o; dxfzfvfn] pQm sf]ifsf] zf]wgfGt/ lgb]{lzsf rf}yf] ;+:s/0f cg'?k tYofÍ k|sfzg ub}{
cfPsf]df cf=j= )%(÷^) b]lv eg] ;f] sf]ifsf] xfn k|rlnt kfFrf} ;+:s/0f cg'?k k|sfzg ug{
yfn]sf] 5 . ctM ljut Ps bzssf] cjlwdf ljb]zL ljlgdo ;DaGwdf ePsf] gLltut kl/jt{g,
ljb]zL d'b|f sf/f]jf/sf] cfsf/÷k|sf/df ePsf] kl/jt{g tyf gofF tj/n] zf]wgfGt/ tYofÍ
k|sfzg ug{ yflnPsf] kl/jlt{t kl/l:yltdf ;f] xL adf]lhd tYofÍ ;+sng tyf ;+k|]if0f ug'{
lgtfGt cfjZos x'G5 . t;y{, kl/jlt{t kl/l:ylt cg'?k tYofÍsf] z'4tfsf] :t/nfO{ sfod
/fVg tYofÍ ;+sng tyf ;+k]|if0f sfo{df ;+nUg sd{rf/Lx?nfO{ ;xof]u k'uf];\ eGg] p2]Zon]
;fljssf] æzf]wgfGt/ tYofÍ ;+sng ug]{ ;+zf]lwt lgb]{lzsf, @)%!Æ nfO{ cfjZos ;+zf]wg tyf
kl/dfh{g u/L of] æzf]æzf] wgfGt/ wgfGt/ tYofÍ ;+tYofÍ ;+ sng sng lgb]{lgb]{ lzsf, @)^!Ælzsf, @)^!Æ nfu" ul/Psf] 5 .
s
zf]wgfGt/ tYofÍsf] d'Vo ;|f] tsf] ?kdf /x]sf a}+lsË If]qaf6 k|fKt x'g] k|f/lDes
tYofÍx?sf] z'4tfsf] :t/ sfod /fVg of]ubfg k'uf];\ eGg] p2]Zon] o; lgb]{lzsfnfO{ oyf;+ej
;/n / :ki6 kfg]{ k|of; ul/Psf] 5 . ;fljssf] lgb]{lzsfdf ef=?= gub v/Lb÷laqmL sf/f]jf/sf]
tYofÍ k7fpg] k|of]hgfy{ gub sfp06/ / ;6xL sfp06/sf] nflu 5'§f 5'§} kmf/dx? -qmdzM
g]=zf]=g=sf=–! / g]=zf]=;=sf=–@_ Joj:yf ePsf]df o; lgb]{lzsfdf gub ef=?= sf/f]jf/ ug]{ ;a}
a}+s, ;6xL sfp06/ / dlgr]~h/sf nflu Pp6} g]=zf]=–! kmf/dsf] Joj:yf ul/Psf] 5 . o;
Joj:yfaf6 ;fljssf] kmf/dx? dWo] Pp6f kmf/d :jtM 36\g uPsf]n] ;fljssf] g]=zf]=–#-s_,
g]=zf]=–#-v_ / g]=zf]=–$ kmf/dx? o; lgb]{lzsfdf qmdzM g]=zf]=–@-s_, g]=zf]=–@-v_ / g]=zf]=–# sf
?kdf /x]sf 5g\ .
v
!= zf]wgfGt/ tYofÍ sf/f]jf/sf] lsl;d M afl0fHo a}+sx?n] zf]wgfGt/ dxfzfvfnfO{
pknJw u/fpg' kg]{ zf]wgfGt/ tYofÍ sf/f]jf/nfO{ lgDg cg';f/ tLg ju{df juL{s/0f
ul/Psf]5 .
!=! ljb]zL d'b|f v/Lb laqmL sf/f]jf/ M a}+sx?n] ljb]zL d'b|f gub jf ljb]zL d'b|fsf] ofq'
r]s, qm]l86 sf8{, gub sfuhft (cash documents) v/Lb u/L ;f] jfktsf] e'QmfgL
g]kfnL d'b|fdf pknJw u/fPdf cyjf a}+sn] g]kfnL d'b|f k|fKt u/L ;f] a/fa/ x'g]
ljb]zL d'b|f gub jf ofq' r]s pknJw u/fPdf o:tf] sf/f]jf/nfO{ ljb]zL d'b|f v/Lb
jf laqmL sf/f]jf/ dfGg' kb{5 .
pk/f]Qm ljb]zL d'b|f sf/f]jf/dWo] ef=?= gub v/Lb laqmL sf/f]jf/sf] tYofÍ o;
lgb]{lzsfsf] g]=zf]=–! kmf/ddf pNn]v ug'{ kb{5 . cGo ljb]zL d'b|fsf] gub sf/f]jf/
tyf ef=?= / cGo ljb]zL d'b|fsf] ofq' r]s, 8«fˆ6, l6=l6=, d]n 6«fG;km/ cflb h:tf
hg/n sf/f]jf/sf] v/Lb laqmL /sdnfO{ o; lgb]{lzsfsf] g]=zf]=–@-s_ kmf/ddf
pNn]v ug'{ kb{5 .
!=@ j}b]lzs lgIf]k bfloTjsf] sf/f]jf/ M ljb]zL d'b|fsf] v/Lb laqmL sf/f]jf/ bkmf !=!
cg';f/ gub jf gub sfuhft (cash documents) dfkm{t geO{ j}b]lzs lgIf]k vftf
dfkm{t ePdf o:tf] sf/f]jf/nfO{ j}b]lzs lgIf]k bfloTjsf] sf/f]jf/ dfGg' kb{5 .
g]kfnL gful/sx?sf] j}b]lzs lgIf]k vftfdf ePsf] cfDbfgL÷vr{sf] sf/f]jf/nfO{ eg]
zf]wgfGt/ tYofÍsf] b[li6n] /fi6«s} jf:tljs cfDbfgL÷vr{ dfgL tbg';f/
g]=zf]=–@-s_ kmf/dsf] ;DjlGwt zLif{sdf hgfpg' kb{5 . ljb]zL gful/sx?sf] j}b]lzs
lgIf]k vftf dfkm{t x'g] sf/f]jf/nfO{ o; lgb]{lzsfsf] g]=zf]=–# kmf/ddf pNn]v ug'{
kb{5 / To:tf] sf/f]jf/sf] Ps d'i7 /sd g]=zf]=–@-s_ kmf/dsf] sf]8 g+=@)))))
æj}b]lzs lgIf]k bfloTjÆ zLif{sdf pNn]v ug'{ kb{5 .
!=# cGt/a}+s sf/f]jf/ M a}+sx? aLr gub ljb]zL d'b|f v/Lb laqmL sf/f]jf/; a}+s
sfof{nox? aLr ljb]zL d'b|f tf]8f rnfg (fund transfer) sf/f]jf/; s'g} :yfgLo a}+ssf]
nflu csf]{ :yfgLo a}+sn] ul/lbPsf] ljb]zL d'b|f sf/f]jf/; s]Gb|Lo / If]qLo sfof{nosf]
Ph]G;L dfkm{t dftxt sfof{non] u/]sf] ljb]zL d'b|f sf/f]jf/ tyf dlgr]~h/;Fu
u/]sf] ljb]zL d'b|f sf/f]jf/nfO{ cGt/a}+s sf/f]jf/ dfGg' kb{5 .
2
pk/f]Qm ljb]zL d'b|f cGt/a}+s sf/f]jf/dWo] ef=?= gub cGt/a}+s sf/f]jf/nfO{ o;
lgb]{lzsfsf] g]=zf]=–! kmf/ddf æa}+s;Fu v/LbÆ jf æa}+snfO{ laqmLÆ zLif{sdf hgfpg'
kb{5 . ef=?= gub afx]s cGo ljb]zL d'b|f cGt/a}+s sf/f]jf/nfO{ g]=zf]=–@-s_
kmf/dsf] sf]8 g+= @!)))) æcGt/a}+sÆ zLif{sdf pNn]v ug'{ kb{5 .
@= a}+s sfof{nosf] juL{s/0f M zf]wgfGt/ dxfzfvfnfO{ tYofÍ k7fpg] ljleGg a}+s
sfof{nox?nfO{ lgDg cg';f/ juL{s/0f u/L tL sfof{nox?n] b]xfo adf]lhdsf] tYofÍ
kmf/dx? k7fpg' kg]{ Joj:yf ul/Psf] 5 .
@=! 7"nf zfvfx? M ljb]zL d'b|f gub ;6xL sf/f]jf/ ug]{, Ph]G;L a}+s dfkm{t e'QmfgL x'g]
u/L 8«fˆ6÷6L=6L= laqmL ug]{, ljb]zL d'b|fsf] r]s jf a}+s 8«fˆ6 v/Lb ug]{, ljn
sn]S;gdf lng] tyf cfoft÷lgof{t Pn=;L= ;DaGwL sf/f]jf/ ug]{ a}+s zfvf
sfof{nox?nfO{ æ7"nf zfvfÆ egL juL{s/0f ul/Psf] 5 . oL zfvf sfof{nox?sf]
sf/f]jf/sf] tYofÍ ljj/0f o; lgb]{lzsfsf] g]=zf]=–@-s_ / -v_ tyf g]=zf]=–# kmf/fddf
pNn]v u/L lgb]{lzt ;do leq zf]wgfGt/ dxfzfvfdf k7fpg' kb{5 . oL zfvfx?sf]
ef=?= gub sf/f]jf/ ljj/0f eg] g]=zf]=–! kmf/ddf 5'§} k7fpg' kb{5 .
7"nf zfvfx?n] o; dxfzfvfnfO{ pknJw u/fpg' kg]{ g]=zf]=–@-s_ / -v_ tyf g]=zf]=–
# tYofÍ kmf/d ljj/0f tof/ ubf{ k|of]u u/]sf sfuhftx? (supplementary
documents) nfO{ :ki6 a'lemg] u/L ;'/lIft;fy /fVg' kb{5 / o; dxfzfvfaf6 ul/g]
cg'udgsf] l;nl;nfdf cfjZos k/]df pknJw u/fpg' kb{5 .
@=@ ;fgf zfvfx? M ljb]zL d'b|fsf] gub sf/f]jf/ ug]{, t/ Ph]G;L lx;fjdf sf/f]jf/ gx'g]
a}+ssf zfvfx?nfO{ æ;fgf zfvfÆ egL juL{s/0f ul/Psf] 5 . o:tf ;fgf zfvfx?n]
cfˆgf]] ef=?= gub sf/f]jf/ g]=zf]=–! kmf/ddf e/L k7fpg' kb{5 . t/, gub ljb]zL
d'b|f -ef=?=afx]s_ sf/f]jf/ u/]sf] cj:yfdf ;f] sf] ljj/0f g]=zf]=–@-s_ / -v_
kmf/ddf pNn]v u/L k7fpg' kb{5 .
@=# ;6xL sfpG6/x? M a}+s sfof{noaf6 cnu /xL ef=?= gub ;6xL sf/f]jf/ dfq ug]{
a}+s sfof{nox?nfO{ æ;6xL sfpG6/Æ ;d"xdf juL{s/0f ul/Psf] 5 . o:tf ;6xL
3
sfpG6/x?n] v/Lb jf laqmL u/]sf] /sdx?sf] tYofÍ g]=zf]=–! kmf/ddf e/L k7fpg'
kb{5 .
#= a}+sx?n] tYofÍ k7fpg' kg]{ ;do M ;a} a}+s zfvfx?n] o; dxfzfvfnfO{ pknJw
u/fpg' kg]{ ;a} lsl;dsf tYofÍ ljj/0fx? dfl;s ?kdf dlxgf ;dfKt ePsf] ;ft
lbg leq k7fpg' kb{5 . t/, 7"nf zfvfx?df w]/} sf/f]jf/ x'g] ePsf]n] cg'udg
k|of]hgsf] nflu tL zfvfx?n] g]=zf]=–@-s_ / -v_ kmf/dx?sf] tYofÍsf] clen]v eg]
;fKtflxs ?kdf g} /fVg' kb{5 .
$= tYofÍ pNn]v ug]{ ljlgdo b/ M a}+sx?n] ljb]zL d'b|f sf/f]jf/nfO{ zf]wgfGt/ tYofÍ
ljj/0fdf pNn]v ubf{ pQm ljb]zL d'b|fnfO{ v/Lb b/n] g]kfnL ?k}ofFdf kl/jt{g u/L
pNn]v ug'{ kb{5 .
%= zf]wgfGt/ tYofÍsf] >f]t tyf k|of]hg v'nfpg' kg]{ bfloTj M ljb]zL d'b|f v/Lb laqmL
sf/f]jf/sf] >f]t tyf k|of]hg v'nfO{ k7fpg' kg]{ bfloTj æz'? sf/f]jf/ ug]{ a}+s
sfof{noÆ sf] x'g]5 . o; lgb]{lzsfsf] k|of]hgsf nflu, s'g} ljb]zL d'b|f v/Lb÷laqmL
sf/f]jf/df Pp6} dfq a}+s jf a}+s sfof{no ;+nUg ePsf] cj:yfdf ;f]xL a}+s jf a}+s
sfof{nonfO{ g} æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ ;Demg' kb{5 . t/, Pp6} ljb]zL d'b|f
v/Lb÷laqmL sf/f]jf/df b'O{ jf b'O{ eGbf a9L a}+s jf a}+s sfof{nox? ;+nUg ePsf]
cj:yfdf, ljb]zL d'b|f k|fKt -v/Lb_ jf e'QmfgL -laqmL_ u/L ;f] jfktsf] /sd g]kfnL
d'b«fdf e'QmfgL lbg] jf k|fKt ug]{ a}+snfO{ æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ dfGg'
kb{5 . o; cj:yfdf, zf]wgfGt/ tYofÍdf ljb]zL d'b|f v/Lb jf laqmLsf] >f]t jf
k|of]hg v'nfO{ k7fpg' kg]{ bfloTj æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ sf] x'g]5 / cGo
;+nUg a}+s sfof{nox?n] pQm sf/f]jf/nfO{ cfjZostf cg';f/ æcGt/ a}+sÆ zLif{sdf
v/Lb÷laqmL hgfO{ k7fpg' kb{5 . cyf{t, ljb]zL d'b|f v/Lbsf] ;Gbe{df, h'g a}+s jf
a}+s sfof{non] ljb]zL d'b|f k|fKt -v/Lb_ u/L ;f] sf] jbnfdf kf6L{ jf cfkm\g} cGo
sfof{no jf :yfgLo cGo a}+snfO{ g]kfnL d'b|fdf e'QmfgL pknJw u/fpFb5, ;f]xL a}++s
jf a}+s sfof{nonfO{ æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ ;Demg' kb{5 . o;}u/L, ljb]zL
4
d'b|f laqmLsf] ;Gbe{df, h'g a}+s jf a}+s sfof{non] kf6L{af6 g]kfnL d'b|f k|fKt u/L ;f]
sf] jbnfdf kf6L{nfO{ ;f]em} jf kf6L{n] cg'/f]w u/]sf] kIfnfO{ ljb]zL d'b|f -8«fkm\6,
l6=l6=, ofq' r]s h:tf sfuhft ;d]t_ pknJw u/fp+b5 ;f]xL a}+s jf a}+s
sfof{nonfO{ æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ ;Demg' kb{5 .
pbfx/0fsf nflu, s'g} a}+s zfvfn] ko{6saf6 ofq' r]s v/Lb u/]sf] / ;f] zfvfsf]
cfkm\gf] 5'§} Ph]G;L gePsf] sf/0fn] pQm ofq' r]s s]Gb|Lo sfof{nosf] Ph]G;L
lx;fjdf hDdf x'g] u/L k7fPsf] /x]]5 eg] o; cj:yfdf, pQm ofq' r]ssf] /sdnfO{
;f] a}+s zfvfn] æko{6saf6 v/LbÆ zLif{sdf hgfpg' kb{5 eg] s]Gb|Lo sfof{non]
æcGt/ a}+s v/LbÆ zLif{sdf hgfpg' kb{5 . o;}u/L, s'g} a}+s jf a}+s sfof{non]
ljb]zaf6 ljb]zL d'b|fdf ljk|]if0f k|fKt u/L ;f] sf] jbnfdf ;DjlGwt kf6L{nfO{ ;f]em}
jf ;DjlGwt kf6L{nfO{ e'QmfgL ug]{ u/L cfkm\gf] cGo sfof{no jf cGo a}+snfO{ g]kfnL
d'b|fdf /sd pknJw u/fPsf] cj:yfdf, To;/L ljb]zL d'b|f k|fKt u/L g]kfnL d'b|f
pknJw u/fpg] klxnf] a}+s sfof{non] ;f] /sdnfO{ ljk|]if0f zLif{sdf v/Lb egL
hgfpg' kb{5 eg] klxnf] a}+s jf a}+s sfof{noaf6 g]kfnL d'b|fdf /sd k|fKt u/L
;DjlGwt kf6L{nfO{ e'QmfgL ug]{ kl5Nnf a}+s jf a}+s sfof{non] zf]wgfGt/ tYofÍdf
s]xL pNn]v ug'{ kb}{g .
t/, s'g} a}+sn] ljb]zaf6 ljb]zL d'b|fdf ljk|]if0f k|fKt u/L ;DjlGwt kf6L{nfO{ e'QmfgL
ug]{ u/L cGo :yfgLo a}+snfO{ ljb]zL d'b|fdf g} /sd pknJw u/fPsf] cj:yfdf eg]
klxnf] a}+sn] cGt/ a}+s v/Lb tyf laqmLdf / kl5Nnf] a}+sn] ljk|]if0f zLif{sdf v/Lb
egL hgfpg' kb{5 .
o;}u/L, s'g} a}+s sfof{non] kf6L{af6 g]kfnL d'b|f lnO{ cfkm\g} jf cfkm\gf] s]Gb|Lo
sfof{nosf] Ph]G;L lx;fj qm]l86 x'g] u/L ljb]zL d'b|fsf] 8«fkm\6, l6=l6=, ofq' r]s
h:tf sfuhft hf/L u/]sf] cj:yfdf, To:tf] sfuhft hf/L ug]{ a}+s sfof{non]
5
zf]wgfGt/ tYofÍssf] ;DjlGwt zLif{ssf] laqmL snddf hgfpg' kb{5 . ;fy}, o:tf]
sf/f]jf/ dWo] s]Gb|Lo sfof{nosf] Ph]G;L lx;fj qm]l86 x'g] u/L To:tf] sfuhft hf/L
u/]sf] ePdf dfq s]Gb|Lo sfof{non] To:tf] sf/f]jf/ /sdnfO{ cGt/ a}+s laqmL
zLif{sdf hgfpg' kb{5, cGoyf o:tf] sf/f]jf/nfO{ s]Gb|Lo sfof{non] zf]wgfGt/
tYofÍdf pNn]v ug'{ kb}{g .
^= j}b]lzs lgIf]k bfloTj M ljb]zLx?n] a}+sdf vf]n]sf] ljb]zL tyf :jb]zL b'j} d'b|fsf]
vftfnfO{ a}+ssf] j}b]lzs lgIf]k bfloTj dfGg' kb{5 . t/, a}+sdf g]kfnLn] vf]n]sf]
ljb]zL d'b|fsf] vftfnfO{ eg] cGt/f{li6«o d'b|f sf]ifsf] lgb]{lzsf cg';f/ :jb]zL
(domestic) lgIf]k bfloTj dfGg' kb{5 . oBkL, afl0fHo a}+sx?n] pQm vftfnfO{ klg
j}b]lzs lgIf]k bfloTjdf u0fgf ug]{ u/]sf]] x'Fbf o:tf] cj:yf eP;Ddsf] nflu g]kfnL
gful/ssf] ljb]zL d'b|fsf] vftfnfO{ g]=zf]=–# kmf/dsf] æcGo l8kf]lh6Æ cGtu{t
;dfj]z u/L k7fpg' kb{5 . s'g} ljb]zLsf] ljb]zL d'b|f vftfaf6 csf]{ ljb]zLsf] g]kfnL
?k}ofF vftfdf /sdfGt/ (Transfer) ePdf o:tf] /sdnfO{ a}+sn] ljb]zL d'b|f v/Lb
ghgfO{ j}b]lzs lgIf]k vftf aLr /sdfGt/ egL hgfpg' kb{5 . t/, ljb]zLsf] ljb]zL
d'b|f tyf g]kfnL ?k}ofF vftfaf6 g]kfnLsf] vftfdf /sdfGt/ ePsf] /sdnfO{ eg]
g]=zf]=–# kmf/dsf] æg]kfn leq vr{Æ snddf hgfpg' kb{5 . t/, Pp6f :yfgLo
a}+sn] csf]{ :yfgLo a}+sdf vftf vf]nL hDdf u/]sf] ljb]zL d'b|f /sdnfO{ vftfjfnf
a}+ssf] j}b]lzs ;DklQ tyf vftf /x]sf] a}+ssf] j}b]lzs bfloTj ;/x dfGg' kb{5 .
&= kmf=g+= g]=zf]=–! M of] kmf/d ef/tLo ?lkofF gub v/Lb laqmL sf/f]jf/sf] dfl;s
tYofÍ ljj/0f xf] . a}+s sfof{nol:yt gub sfpG6/, ;6xL sfp06/ / cGo
dlgr]~h/x?n] v/Lb laqmL u/]sf] gub ef=?= sf/f]jf/ /sd tyf a}+sx?aLr x'g]
cGt/a}+s gub ef=?= sf/f]jf/ /sdnfO{ Psd'i7 o; kmf/ddf ;DalGwt zLif{s tyf
snddf pNn]v ug'{ kb{5 . o; kmf/ddf tYofÍ eg'{ eGbf klxn] tYofÍ k7fpg]
lgsfosf] gfd, zfvf / sf]8 gDa/ ;d]t clgjfo{ ?kdf pNn]v ug'{ kb{5 . a}+s
zfvf, ;6xL sfp06/ / dlgr]~h/x?n] k|To]s dlxgfsf] sf/f]jf/ o; kmf/ddf e/L
dfl;s ?kdf k7fpg' kb{5 . o; kmf/dsf] g]kfnL / c+u|]hLsf] gd'gf o; lgb]{lzsfsf]
cg';"rL–! df ;+nUg ul/Psf] 5 . o; kmf/dsf ljleGg zLif{s tyf sndx?sf]
JofVof lgDg cg';f/ k|:t't ul/Psf] 5 .
6
&=! zLif{sx?sf] JofVof M
&=!=! kf6L{ ;Fu÷nfO{ v/Lb÷laqmL M a}+s zfvf, ;6xL sfpG6/ jf dlgr]~h/x?n]
g]kfnL jf ef/tLo kf6L{x?;Fu v/Lb u/]sf] ef=?= /sd a/fa/ x'g] g]kfnL ?k}ofF
v/Lb snd tkm{ / kf6L{x?nfO{ laqmL u/]sf] ef=?= /sd a/fa/ x'g] g]kfnL ?k}ofF
laqmL snd tkm{ pNn]v ug'{ kb{5 .
&=!=@ a}+s ;Fu÷nfO{ v/Lb÷laqmL M ef=?= v/Lb÷laqmL sf/f]jf/ kf6L{x?;Fu geO{ a}+s
zfvf, ef=?= sf]if, ;6xL sfp06/ / dlgr]~h/x?;Fu ePsf] eP ;f] /sd o;
zLif{s cGtu{t v/Lb jf laqmL snddf b]vfpg' kb{5 .
&=!=# hDdf M hDdf snddf z'? df}Hbft, v/Lb ul/Psf] s"n /sd, laqmL ul/Psf]
s"n /sd / clGtd df}Hbft b]vfpg' kb{5 . z'? df}Hbftdf s"n v/Lb /sd
hf]8]/ s"n laqmL /sd 36fpFbf clGtd df}Hbft;Fu d]n vfg' kb{5 .
o; g]=zf]=–! kmf/ddf ef/tLo ?lkofF v/Lb÷laqmL sf/f]jf/sf] tYofÍ pNn]v
ul/g] ePtf klg o:df c+lst ul/g] /sdx? ef=?=df pNn]v gu/L sf/f]jf/
ePsf] ;Dk"0f{ ef=?= /sd a/fa/ x'g cfpg] g]kfnL ?k}ofFnfO{ xhf/sf] c+sdf
pNn]v ug'{ kb{5 .
*= kmf=g+=g]=zf]=–@-s_ M of] kmf/d a}+sx?sf] ljb]zL d'b|f sf/f]jf/ -ef=?= gub afx]s_
sf] tYofÍ ljj/0f xf] . a}+såf/f ul/Psf] ljb]zL d'b|f sf/f]jf/nfO{ zLif{s cg';f/
5'§f 5'§} l6kf]6 ug'{ kb{5 . ljb]zL d'b|f sf/f]jf/ ubf{ a}+sx?n] v/Lb u/]sf]
ljb]zL d'b|fsf] >f]t kQf nufO{ pQm /sdnfO{ ;DjlGwt zLif{ssf] v/Lb snddf
tyf laqmL ePsf] ljb]zL d'b|fsf] laqmLsf] k|of]hg cg';f/ pQm /sdnfO{
;DjlGwt zLif{ssf] laqmL snddf b]vfpg' kb{5 . o;/L ljb]zL d'b|f v/Lb tyf
laqmL sf/f]jf/nfO{ ;DjlGwt zLif{s / snddf pNn]v ubf{ kl/jTo{ / ckl/jTo{
d'b|f -ef=?=_ sf] v/Lb÷laqmL sf/f]jf/nfO{ a]Unf a]Un} sndx?df l6kf]6 ug'{
kb{5 . kmf/ddf /sd pNn]v ubf{ sf/f]jf/ ePsf] ljb]zL d'b|f a/fa/ x'g cfpg]
g]kfnL ?k}ofFnfO{ xhf/sf] c+sdf pNn]v ug'{ kb{5 . o; g]=zf]=–@-s_ kmf/dsf]
g]kfnL / c+u|]hLsf] gd"gf o; lgb]{lzsfsf] cg';"rL–@ df ;+nUg ul/Psf] 5 .
o; kmf/dsf ljleGg zLif{sx?sf] sf]8 g+Da/ / JofVof lgDg cg';f/ 5g\ .
7
*=! zLif{sx?sf] JofVof M
!))))) lgof{t M dfn;fdfgx? ljb]zdf lgsf;L u/] jfkt k|fKt x'g] ljb]zL d'b|f /sdnfO{
o; zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o; zLif{s cGtu{t laqmL
snddf eg] s'g} klg /sd cfpg' x'b}g .
lgof{t zLif{snfO{ lgDg cg';f/ tLg pk–zLif{sdf juL{s/0f ul/Psf] 5 M
!))!)) lgof{t clu|d e'QmfgL M lgof{t k|ltt–kq (Export L.C.) cGtu{t dfn;fdfgx?
lgsf;L x'g' cufj} pQm dfn;fdfgsf] clu|d e'QmfgL :j?k a}+snfO{ /sd k|fKt
ePdf o:tf] /sdnfO{ o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .
!))@)) lgof{t ljnsf] e'QmfgL M lgof{t k|ltt–kq cGtu{t lgsf;L ePsf
dfn;fdfgx?sf] afFsL e'QmfgL a}+snfO{ k|fKt ePdf pQm /sdnfO{ o;
pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .
!))#)) cGo lgof{t e'QmfgL M lgof{t k|ltt–kq afx]s cGo Joj:yfaf6 dfn;fdfg
lgsf;L u/] jfkt e'QmfgL k|fKt x'g cfPsf] /sdnfO{ o; pk–zLif{ssf] v/Lb
snddf b]vfpg' kb{5 . o; zLif{s cGtu{tsf s]xL pk–zLif{sx?sf] JofVof
lgDg cg';f/ ul/Psf] 5 .
!))#)! OGwg t]nsf] :yfgLo laqmL M ljb]zL Po/nfOG;x?nfO{ ljb]zL d'b|fdf laqmL
ul/Psf] xjfO{ OGwg tyf g]kfn clw/fHodf /x]sf ljb]zL s'6g}lts
lgof]ux?nfO{ kl/jxg OGwg laqmL u/] jfkt k|fKt ljb]zL d'b|f /sdnfO{ o;
zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .
!))#)@ lgof{tdf aLdf bfjL M lgsf;L ul/Psf] dfn;fdfg uGtJo :yn;Dd k'Ug g;sL
af6}df k"0f{ jf cf+lzs ?kn] gi6 eP jfkt aLdf sDkgLn] æaLdf bfjLÆ jfkt
pknJw u/fPsf] ljb]zL d'b|f /sdnfO{ o; zLif{ssf] v/Lb snddf pNn]v ug'{
kb{5 .
8
!))#)# cfoftdf aLdf bfjL M cfoft ul/Psf] dfn;fdfg uGtJo :yn;Dd cfO{ gk'Ub}
af6}]df k"0f{ jf cf+lzs ?kn] gi6 eP jfkt aLdf sDkgLn] æaLdf bfjLÆ jfkt
pknJw u/fPsf] ljb]zL d'b|f /sdnfO{ o; zLif{ssf] v/Lb snddf pNn]v ug'{
kb{5 .
!))#)$ cGo M lgof{t k|ltt–kq afx]s cGo Joj:yfaf6 lgsf;L ePsf] / dfyL pNn]v
ul/Psf zLif{sx?df klg gkg]{ dfn;fdfgsf] e'QmfgL jfkt k|fKt x'g cfPsf]
ljb]zL d'b|f /sdnfO{ o; zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .
dfn;fdfg lgof{t u/] jfkt ;DalGwt zLif{s jf pk–zLif{sdf cfDbfgL b]vfO{
;s]sf] /sd sf/0fjz cf+lzs jf k"0f{ ?kn] lkmtf{ ug'{ k/]df o:tf] /sdnfO{
;f]xL zLif{s jf pk–zLif{ssf] v/Lb snddf b]vfO{Psf] /sdaf6 36fO{ afFsL
/sd dfq b]vfpg' kb{5 . o;/L lkmtf{ u/]sf] /sd, cfDbfgL /sd eGbf clws
ePdf pQm clws /sdnfO{ C0ffTds -–_ lrGx lbO{ pNn]v ug'{ kb{5 .
!!)))) oftfoft M o; zLif{sdf :yfgLo Po/nfOG; tyf :yn oftfoft af6÷nflu
ePsf] ljb]zL d'b|f cfDbfgL÷vr{nfO{ lgDg cg';f/ ;DalGwt snddf pNn]v
ug'{ kb{5 .
!!)!)) :yfgLo Po/nfO{G; M :yfgLo Po/nfO{G;n] cfh{g u/]sf] ljb]zL d'b|f /sdnfO{
o; pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o;}u/L, :yfgLo Po/nfO{G;n]]
vr{ u/]sf] /sdnfO{ o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 .
!!)@)) :yn oftfoft M g]kfnL :yn oftfoft sDkgL (Transport Company) x?n] ljb]zdf
cyjf ljb]zLnfO{ :jb]zdf kl/jxg ;]jf pknJw u/fO{ cfh{g u/]sf] ljb]zL d'b|f
/sdnfO{ o; pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o;}u/L, ljb]zL :yn
oftfoft sDkgLx?nfO{ e'QmfgL ul/Psf]] ljb]zL d'b|f /sd o; pk–zLif{ssf]
laqmL snddf pNn]v ug'{ kb{5 .
!@)))) e|d0f M o; zLif{s cGtu{tsf ljleGg pk–zLif{sx?sf] JofVof lgDg cg';f/
5g\ M
9
!@)!)) ko{6s M b[Zofjnf]sg, dgf]/~hg jf tLyf{6g p2]Zon] g]kfn e|d0fdf cfPsf
ljb]zL ko{6sx?n] a}+sdf ;6xL u/]sf] ljb]zL d'b|f gub, 8«fˆ6, ofq' r]s cflbsf]
/sdnfO{ o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o:t}, g]kfnLx?
ljb]z e|d0fdf hfg ;6xL u/]sf] ljb]zL d'b|f a/fa/sf] /sd o; pk–zLif{ssf]
laqmL snddf pNn]v ug'{ kb{5 .
!@)@)) :yfgLo xf]6n M :yfgLo xf]6nx?n] ko{6sx?af6 cfDbfgL u/]sf] ljb]zL d'b|f
gub, ofq' r]s, 8«fˆ6 cflb a}+sdf hDdf ug{ NofPdf ;f]] /sd o;
pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o; pk–zLif{s cGtu{t laqmL
snddf s'g} klg /sd cfpg' x'b}g . cfˆgf] Joj;fo k|j4{gsf] l;nl;nfdf
xf]6nnfO{ pknJw u/fOPsf] ljb]zL d'b|f /sdnfO{ k|of]hg cg';f/ cGo
;DjlGwt zLif{ssf] laqmL snddf b]vfpg' kb{5 . pbfx/0fsf] nflu s'g} xf]6nn]]
cfˆgf] xf]6n lj:tf/sf] nflu dfn;fdfg cfoft (Import) u/]df æ:yfgLo xf]6nÆ
zLif{ssf] vr{ snddf /sd pNn]v gu/L o; kmf/dsf] æcfoftÆ zLif{ssf] vr{
snddf b]vfpg' kb{5 . o;}u/L, pQm xf]6nn]] Joj;fo k|j4{gsf] nflu cfˆgf
sd{rf/LnfO{ tflnd tyf ;]ldgf/df ljb]z k7fpFbf nfu]sf] ljb]zL d'b|f vr{
/sdnfO{ æ:yfgLo xf]6nÆ zLif{sdf pNn]v gu/L qmdzM sf]8 g+= !@)%))
ælzIffÆ tyf sf]8 g+= !@)^)) æJofkf/ e|d0fÆ zLifs{sf] vr{ sndx?df
pNn]v ug'{ kb{5 .
!@)#)) :yfgLo 6«fen Ph]G;L M :yfgLo 6«fen Ph]G;Lx?n] ljb]zL ko{6sx?nfO{ ;]jf
pknJw u/fO{ cfh{g u/]sf] ljb]zL d'b|f a}+sdf hDdf ug{ NofPdf o;
pk–zLif{ssf] v/Lb snddf / o:tf Ph]G;Lx?nfO{ pknJw u/fPsf] ljb]zL
d'b|fsf] /sd laqmL snddf pNn]v ug'{ kb{5 .
!@)$)) :yfgLo 6]«ls+Ë tyf ¥ofˆ6LË Ph]G;L M :yfgLo 6]«lsË tyf ¥ofˆ6LË Ph]G;Lx?n]
klg :yfgLo 6«fen Ph]G;L ;/x ljb]zLx?nfO{ ;]jf pknJw u/fO{ cfh{g u/]sf]
ljb]zL d'b|f a}+sdf hDdf ug{ NofPdf o; pk–zLif{ssf] v/Lb snddf / o:tf
Ph]G;Lx?nfO{ pknJw u/fPsf] ljb]zL d'b|fsf] /sd laqmL snddf pNn]v ug'{
kb{5 .
10
!@)%)) lzIff M g]kfnl:yt lzIf0f ;+:yfdf cWoogsf] nflu ljb]zLx?af6 k|fKt ljb]zL
d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb snddf tyf ljb]zL lzIf0f ;+:yfdf
cWoog ug{sf] nflu g]kfnLnfO{ pknJw u/fOPsf] ljb]zL d'b|f /sdnfO{ laqmL
snddf b]vfpg' kb{5 .
!@)^)) Jofkf/ e|d0f M g]kfndf cfof]lht uf]i7L, ;]ldgf/ tyf k|b{zgLdf ;xefuL x'g
cfPsf ljb]zLx?n] ;6xL u/]sf] ljb]zL d'b|f /sdnfO{ o; pkzLifs{sf] v/Lb
snddf tyf s'g} Joj;fo k|j4{gsf] l;nl;nfdf ljb]zdf cfof]lht uf]i7L,
;]ldgf/ tyf k|b{zgLdf efu lng] p2]Zon] g]kfnLx?n] ;6xL u/L nu]sf] ljb]zL
d'b|f /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
!@)&)) cf}iflw pkrf/ M g]kfndf cf}iflw pkrf/sf nflu ljb]zLx?af6 k|fKt ljb]zL d'b|f
/sdnfO{ o; pk–zLif{ssf] v/Lb snddf tyf ljb]zdf cf}iflw pkrf/
u/fpgsf] nflu g]kfnLnfO{ pknJw u/fOPsf] ljb]zL d'b|f /sdnfO{ laqmL
snddf pNn]v ug'{ kb{5 .
!@)*)) kf;kf]6{ M ljb]z e|d0fdf hfFbf g]kfnLx?nfO{ kf;kf]6{ ;'ljwf cGtu{t pknJw
u/fOPsf] ljb]zL d'b|f /sdnfO{ dfq o; pk–zLif{ssf] laqmL snddf pNn]v
ug'{ kb{5 . o; pk–zLif{s cGtu{t v/Lb snddf eg] s'g} klg /sd cfpg'
x'b}g .
!@)()) ofqL af6÷nfO{ lkmtf{ M g]kfnLx? ljb]z e|d0fdf hfFbf ;6xL u/L nu]sf] ljb]zL
d'b|f dWo] vr{ eO{ afFsL /x]sf] /sd ;6xL ug{ NofPdf ;f] /sdnfO{ o; pk–
zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o;}u/L, g]kfn e|d0fdf cfPsf
ljb]zL ofqLx? g]kfnaf6 kmsL{ hfFbf pgLx?;Fu afFsL /x]sf] g]kfnL d'b|f k|rlnt
lgodfg';f/ ;6xL u/L ljb]zL d'b|f pknJw u/fpFbf To:tf] /sdnfO{ ljqmL
snddf pNn]v ug'{ kb{5 .
11
!@!))) cGo M e|d0f zLif{s cGtu{t kg]{ t/, pk/f]Qm pk–zLif{sx?n] ;d]6\g g;s]sf
cGo s'g} p2]Zo jf k|of]hgsf] nflu ljb]zL d'b|f v/Lb jf laqmL ePdf a}+sn]
To:tf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] qmdzM v/Lb jf laqmL snddf
pNn]v ug'{ kb{5 .
!#)))) >d tyf k"FhL nufgLaf6 cfDbfgL÷vr{ M g]kfnLn] ljb]zdf tyf ljb]zLn]
g]kfndf k"FhL nufgL tyf >d u/L k|fKt u/]sf] ljb]zL d'b|f /sdnfO{ o;
zLif{ssf] qmdzM v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 . pk/f]Qm nufgLsf]
d"n /sd eg] o; kmf/dsf] sf]8 g+= !&)))) æk|ToIf ljb]zL nufgLÆ zLif{sdf
pNn]v ug'{ kb{5 .
k"FhL nufgLaf6 x'g] cfDbfgL÷vr{nfO{ æ;/sf/LÆ / ælghLÆ u/L b'O{ If]qdf
juL{s/0f u/L k|To]s If]qsf] nflu b'O{ pk–zLifs{sf] Joj:yf ul/Psf] 5 .
o;}u/L, >daf6 k|fKt x'g] kfl/>lds tyf Hofnfsf nflu 5'§} zLif{ssf] Joj:yf
ul/Psf] 5 .
!#)!)) ;/sf/L If]q M ;/sf/L If]qaf6 ljb]zdf nufgL u/L k|fKt u/]sf] k|ltkmn /
ljb]zLx?n] g]kfnsf] ;/sf/L If]qdf nufgL ubf{ ltg'{ kg]{ Jofh o; zLif{s
cGtu{t pNn]v ug'{ kb{5 . o; zLif{s cGtu{t lgDg b'O{ pk–zLif{ssf] Joj:yf
ul/Psf] 5 .
!#)!)! a}+s nufgLsf] Jofh M >L % sf] ;/sf/ jf g]kfn /fi6« a}+sn] ljb]zL a}+s
lgIf]kdf u/]sf] nufgLdf cflh{t JofhnfO{ o; pk–zLif{ssf] v/Lb snddf
b]vfpg' kb{5 .
o;}u/L, g]kfn /fi6« a}+sdf /x]sf] ljb]zLx?sf] lgIf]kdf s'g} Jofh /sd e'QmfgL
ePdf ;f] /sdnfO{ o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 .
!#)!)@ cGo nufgLsf] Jofh÷nfef+z cflb M >L % sf] ;/sf/ jf g]kfn /fi6« a}+sn]]
ljb]zL a}+s lgIf]k afx]s cGo ljb]zL z]o/, l8j]Gr/, a08 cflbdf u/]sf]
nufgLdf cflh{t Jofh÷nfef+; cflbnfO{ o; pk–zLif{ssf] v/Lb snddf
pNn]v ug'{ kb{5 . o;}u/L, >L % sf] ;/sf/ / g]kfn /fi6« a}+sn] lnPsf] ljb]zL
12
C0fsf] Jofh e'QmfgL ubf{ o; pk–zLif{ssf] laqmL snddf pNn]v ug'{
kb{5 .
!#)@)) lghL If]q M >L % sf] ;/sf/ / g]kfn /fi6« a}+s afx]s cGo a}+s tyf lghL ;+3–
;+:yfx?n] ljb]zdf nufgL u/L k|fKt u/]sf] Aofh, nfef+z cflb / o;}u/L
g]kfnsf a}+s tyf lghL ;+3–;+:yfx?df ljb]zLn] u/]sf] nufgLdf e'QmfgL
ul/Psf] Aofh, nfef+z cflb o; zLif{s cGtu{t pNn]v ug'{ kb{5 . o; zLif{s
cGtu{t lgDg b'O{ pk–zLif{ssf] Joj:yf ul/Psf] 5 .
!#)@)! a}+s nufgLsf] Jofh M :yfgLo afl0fHo a}+sx?n] ljb]zL Ph]G;L a}+sdf nufgL
u/L k|fKt u/]sf] Jofh / :yfgLo afl0fHo a}+sdf ljb]zLx?n] ljb]zL d'b|fdf
vf]n]sf] vftfdf e'QmfgL ul/Psf]] Aofh /sd qmdzM o; pk–zLif{ssf] v/Lb /
laqmL snddf pNn]v ug'{ kb{5 .
!#)@)@ cGo nufgLsf] Jofh, nfef+z, d'gfkmf cflb M :yfgLo afl0fHo a}+s tyf cGo
;+3–;+:yfx?n] ljb]zdf z]o/, l8j]Gr/, a08 cflbdf nufgL u/L k|fKt u/]sf]
Jofh, nfef+z cflb /sd o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .
o;}u/L, :yfgLo afl0fHo a}+s tyf ;+3–;+:yfx?n] lnPsf] ljb]zL C0fsf] Aofh
e'QmfgL ubf{, g]kfndf ePsf] ljb]zL nufgLdf ljb]zL nufgLstf{n] k|fKt u/]sf]
nfef+z, cljtl/t gfkmf (Retained earnings) cflb laqmL snddf hgfpg' kb{5 .
;fy}, ljb]zL nufgLstf{n] g]kfndf hn ljB't cfof]hgfdf nufgL u/L pTkflbt
ljB't v/Lb ubf{ e'QmfgL ePsf] ljb]zL d'b|f klg o;} pk–zLif{ssf] laqmL
snddf pNn]v ug'{ kb{5 .
!#)#)) kfl/>lds tyf Hofnf M g]kfnLn] ljb]zdf 5f]6f] cjlwsf] nflu -! jif{ eGbf
sd_ sfd u/L sdfO{ NofPsf] kfl/>lds tyf HofnfnfO{ o; pk–zLif{ssf]
v/Lb snddf b]vfpg' kb{5 . o;}u/L, g]kfndf 5f]6f] cjlwsf nflu sfo{/t
ljb]zLx?nfO{ pknJw u/fOPsf] kfl/>lds tyf HofnfnfO{ laqmL snddf
b]vfpg' kb{5 .
13
!$)))) ;/sf/L sf/f]jf/ cGoq gk/]sf] M cGoq gk/]sf ;/sf/L sf/f]jf/nfO{ ;d]6\g
lgDg cg';f/ b'O{ pk–zLif{ssf] Joj:yf ul/Psf] 5 M
!$)!)) ljb]zl:yt g]kfnL s"6g}lts lgof]ux? M ljb]zl:yt >L % sf] ;/sf/sf
s"6g}lts lgof]uaf6 ePsf] ljb]zL d'b|f cfDbfgL /sdnfO{ o; pk–zLif{ssf]
v/Lb snddf tyf g]kfnaf6 pQm lgof]ux?sf] vr{sf] nflu k7fOPsf] /sd
laqmL snddf b]vfpg' kb{5 . t/, oL lgof]ux?n] ljb]zdf ;+sng u/]sf]
cWofudg (visa) tyf kj{tf/f]x0f z'Ns cflb h:tf /f]oN6L /sdnfO{ eg]
5'6\ofpg ;+ej eP;Dd o; pk–zLif{sdf pNn]v gu/L o; kmf/dsf] sf]8 g+=
!%)*)) æ/f]oN6LÆ pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .
!$)@)) cGo M cGoq sxL st} 5'6\ofO{ b]vfpg g;lsg] ;/sf/L If]qsf] ljb]zL d'b|f
cfDbfgL÷vr{nfO{ o; pk–zLif{ssf] qmdzM v/Lb tyf laqmL snddf pNn]v
ug'{ kb{5 .
!%)))) cGo ;]jf M o; zLif{snfO{ lgDg cg';f/sf] pk–zLif{sx?df juL{s/0f ul/Psf]
5 M
!%)!)) j:t'x?sf] dd{t tyf ;Def/ M :jb]zdf ljb]zLx?sf] dfn;fdfg dd{t tyf
;Def/ u/] jfkt cfDbfgL ePsf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb
snddf pNn]v ug'{ kb{5 . o;}u/L, g]kfnLn] ljb]zdf dfn;fdfg dd{t tyf
;Def/ u/fpFbf vr{ ePsf] ljb]zL d'b|f /sd laqmL snddf pNn]v ug'{ kb{5 .
j:t'x?sf] dd{t tyf ;Def/sf] l;nl;nfdf 5'§} v'Ng] u/L s'g} kf6{k'hf{ h8fg
ul/Psf] /x]5 eg] To:tf] kf6{k"hf{sf] d"No a/fa/sf] /sd o; pk–zLifs{df
gb]vfO{ lgof{t jf cfoft zLif{ssf] qmdzM v/Lb jf laqmL snddf pNn]v ug'{
kb{5 .
!%)@)) aLdf ;]jf M ljb]zLx?nfO{ hLjg tyf lghL{jg aLdf ;]jf pknJw u/fP jfkt
:jb]zL aLdf sDkgLx?nfO{ lk|ldod :j?k k|fKt x'g] ljb]zL d'b|f /sdnfO{ o;
pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o;}u/L, aLdf ;]jf pkef]u u/]
14
jfkt ljb]zL aLdf sDkgLx?nfO{ lk|ldod :j?k e'QmfgL ePsf] ljb]zL d'b|f
/sdnfO{ laqmL snddf pNn]v ug'{ kb{5 . t/, aLdf bfjL (Insurance Claim)
jfkt k|fKt ePsf] jf e'QmfgL u/]sf] ljb]zL d'b|f /sd eg] o; pk–zLif{sdf
gb]vfO{ sf]8 g+= !^)@)% æaLdf bfjLÆ cGtu{t pNn]v ug'{ kb{5 .
!%)#)) lgdf{0f ;]jf M 7]Ssf–k§f sf/f]jf/ cGtu{t g]kfnL sDkgLn] ljb]zdf lgdf{0f ;]jf
pknJw u/fO{ k|fKt u/]sf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb snddf
tyf ljb]zL sDkgLn] g]kfndf o:tf] ;]jf pknJw u/fP jfkt e'QmfgL ul/Psf]]
ljb]zL d'b|f /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
!%)$)) Joj;flos tyf k|fljlws ;]jf M g]kfnL JolQm, kmd{ jf sDkgLn] ljb]zdf
Joj;flos tyf k|fljlws ;]jf pknJw u/fO{ cfh{g u/]sf] ljb]zL d'b|f /sd /
ljb]zL JolQm, kmd{ jf sDkgLn] o:tf] ;]jf pknJw u/fP jfkt e'QmfgL ul/Psf]
ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] qmdzM v/Lb / laqmL snddf pNn]v
ug'{ kb{5 .
!%)%)) ;+rf/, ;"rgf tyf lj1fkg ;]jf M ljb]zLx?nfO{ ;+rf/, ;"rgf tyf lj1fkg ;]jf
pknJw u/fP jfkt cfDbfgL ePsf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf]
v/Lb snddf / ljb]zLx?af6 o:tf ;]jfx? pkef]u u/] jfkt e'QmfgL ul/Psf]
ljb]zL d'b|f /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
!%)^)) kq–klqsf tyf 5kfO{ vr{ M kq–klqsf ljb]z k7fpFbf / ljb]zLnfO{ 5kfO{ ;]jf
pknJw u/fP jfkt cfDbfgL ePsf] ljb]zL d'b|f /sd o; pk–zLif{ssf] v/Lb
snddf / ljb]zaf6 lemsfOg] kq–klqsf tyf ljb]zdf s'g} 5kfO{ ;DaGwL sfo{
u/fP jfkt e'QmfgL ePsf] ljb]zL d'b|f /sdnfO{ laqmL snddf pNn]v ug'{
kb{5 .
!%)&)) sldzg, l8:sfp06, kmL; tyf cGo z'Ns M s'g} j:t' jf ;]jf ljb]zLnfO{
pknJw u/fpFbf cyjf ljb]zLaf6 k|fKt ubf{ sldzg, l8:sfpG6, kmL; tyf
cGo z'Ns jfkt cfDbfgL jf vr{ ePsf] ljb]zL d'b|f /sdnfO{ pQm j:t' jf
15
;]jf;Fu ;DalGwt d"n zLif{sdf pNn]v gu/L o; pk–zLif{ssf] qmdzM v/Lb
tyf laqmL snddf pNn]v ug'{ kb{5 .
!%)*)) /f]oN6L M /fh:j, ;nfdL tyf cGo ;/sf/L b:t'/ / JolQmut k|ltlnlk clwsf/
(Copy Right) cflb jfkt cfDbfgL÷vr{ ePsf] ljb]zL d'b|f /sdnfO{ o; pk–
zLif{ssf] qmdzM v/Lb / laqmL snddf pNn]v ug'{ kb{5 .
!%)()) cGo M pk/f]Qm pk–zLif{sx?df 5'6\ofO{ pNn]v ug{ g;lsg] ;]jf ;DaGwL
;fgfltgf cfDbfgL tyf vr{ ePsf ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf]
qmdzM v/Lb / laqmL snddf pNn]v ug'{ kb{5 .
!^)))) 6«fG;km/ M s'g} j:t' jf ;]jf pknJw u/]÷u/fP jfkt cfDbfgL jf vr{ x'g]
ljb]zL d'b|f /sd afx]s cg'bfg ;xfotf, bfg–bftJo, rGbf, pkxf/ cflb h:tf
Ps tkmL{ e'QmfgL x'g] /sdx?nfO{ o; zLif{sdf ;dfj]z ug'{ kb{5 . o;
zLif{snfO{ lgDg cg';f/ ;/sf/L / lghL u/L b'O{ If]qdf juL{s/0f ul/Psf] 5 .
!^)!)) ;/sf/L If]q M o; If]q cGtu{t lgDg tLg pk–zLifs{sf] Joj:yf ul/Psf] 5 M
!^)!)! ef/tLo cGtMz'Ns lkmtf{ M g]kfnL Jofkf/Lx?n] a}+s dfkm{t ef/taf6 ;fdfg
cfoft ubf{ pQm ;fdfgdf nfu]sf] ef/tLo cGtMz'Ns /sd ef/t ;/sf/n] >L
% sf] ;/sf/nfO{ lkmtf{ u/] jfkt k|fKt x'g] ljb]zL d'b|f /sd o; pk–zLif{ssf]
v/Lb snddf pNn]v ug'{ kb{5 . o; pk–zLif{s cGtu{t laqmL snddf eg]
s'g} klg /sd cfpg' x'b}g .
!^)!)@ cfof]hgf cg'bfg ;xfotf M >L % sf] ;/sf/af6 ;+rflnt cfof]hgfx?sf] nflu
ljb]zL bft[ lgsfox?åf/f k|fKt ePsf] cg'bfg ;xfotf /sdnfO{ o; pk–
zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o;}u/L, ljb]zdf ;+rflnt cfof]hgfsf
nflu >L % sf] ;/sf/åf/f pknJw u/fOPsf] cg'bfg ;xfotfnfO{ laqmL snddf
pNn]v ug'{ kb{5 .
16
!^)!)# cGo cg'bfg ;xfotf M ljb]zL ;/sf/n] >L % sf] ;/sf/nfO{ cyjf >L % sf]
;/sf/n] ljb]zL ;/sf/nfO{ cfof]hgf ;+rfng afx]s cGo s'g} k|of]hgsf] nflu
ljb]zL d'b|fdf pknJw u/fPsf] cg'bfg ;xfotfnfO{ o; pk–zLif{ssf] qmdzM
v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 .
!^)@)) lghL If]q M o; If]q cGtu{t lgDg rf/ pk–zLif{ssf] Joj:yf ul/Psf] 5 M
!^)@)! Pg=hL=cf]=nfO{ gub tyf ljk|]if0f M :yfgLo Pg=hL=cf]= -u}/–;/sf/L ;+3–;+:yf_
sf] gfddf ljb]zaf6 ljk|]if0f k|fKt ePdf cyjf clw/fHo leq g} ljb]zLx?af6
ltgLx?nfO{ gub ljb]zL d'b|f k|fKt ePdf To:tf] /sdnfO{ o; pk–zLif{ssf]
v/Lb snddf b]vfpg' kb{5 . o; pk–zLif{ssf] laqmL snddf eg] s'g} klg
/sd cfpg' x'b}g . u}/ ;/sf/L ;+3–;+:yfx?n]] ljb]zL d'b|fdf u/]sf] vr{
/sdnfO{ eg] k|of]hg cg';f/ ;DjlGwt zLif{s÷pk–zLif{ssf] laqmL snddf
pNn]v ug'{ kb{5 .
!^)@)@ JolQmut ljk|]if0f M Pg=hL=cf]= afx]s cGo g]kfnL JolQmx?nfO{ k|fKt x'g] ljk|]if0f
jf gub ljb]zL d'b|f /sdsf] >f]t gv'n]df o:tf] /sdnfO{ o; pk–zLif{ssf]
v/Lb snddf b]vfpg' kb{5 . o:tf] ljk|]if0f /sd ;DaGwL cfDbfgLsf] >f]t tyf
vr{sf] k|of]hg v'nfpg ;lsg] ePdf ;f]lx jdf]lhd zLif{s÷pk–zLif{sx?sf]
qmdzM v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 . g]kfnLx?n] ljb]zdf sfd
u/L kl/jf/nfO{ k7fpg] /sd klg o;} pk–zLif{ssf] v/Lb snddf b]vfpg'
kb{5 . ;fy}, :yfgLo dgL 6«fG;km/ Ph]G;Lx? tyf dgL 6«fG;km/ Ph]G;Lsf]
Ph]G6 eO{ sfd ug]{ :yfgLo 6«fen Ph]G;Lx?n] dgL 6«fG;km/ ;DaGwL /sd
hDdf ug{ NofPdf o; pk–zLif{sdf cfDbfgL b]vfpg' kb{5 . o;}u/L,
ljb]zLx?n] g]kfndf Ps jif{eGbf a9L ;do sfd u/L pgLx?sf] kl/jf/nfO{
k7fPsf] ljb]zL d'b|f /sd laqmL snddf b]vfpg' kb{5 .
17
!^)@)# k]G;g M g]kfnLx?nfO{ ljb]zaf6 k|fKt k]G;g -lgj[lQe/0f_ /sdnfO{ o; pk–
zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o; pk–zLif{ssf] laqmL snddf eg]
s'g} /sd cfpg' x'b}g .
!^)@)$ bfg–bftJo, rGbf, pkxf/ cflb M g]kfnLx?n] ljb]zL d'b|fdf k|fKt u/]sf] bfg–
bftJo, rGbf, pkxf/ cflb h:tf /sdnfO{ o; pk–zLif{ssf] v/Lb snddf
tyf g]kfnLn] ljb]zLx?nfO{ pknJw u/fPsf] o:tf] /sdnfO{ laqmL snddf
pNn]v ug'{ kb{5 .
!^)@)% aLdf bfjL M g]kfnL JolQm jf aLdf sDkgLx?n] ljb]zL aLdf sDkgLx?df aLdf
jf k'g/aLdf u/]sf]df aLdf bfjL jfkt k|fKt /sd o; pk–zLif{ssf] v/Lbtkm{
/ g]kfnL aLdf sDkgLx?n] aLdf bfjL jfkt ljb]zLx?nfO{ e'QmfgL u/]sf] /sd
laqmL tkm{ b]vfpg' kb{5 . t/, ;fdfg lgof{t jf cfoftsf] aLdf bfjL jfktsf]
/sd eg] o; pk–zLif{sdf pNn]v gu/L qmdzM sf]8 g+= !))#)@ / !))#)#
df pNn]v ug'{ kb{5 .
!&)))) k|ToIf ljb]zL nufgL M o; zLif{snfO{ lgDg tLg pk–zLif{sx?df juL{s/0f
ul/Psf] 5 M
!&)!)) k"FhLut ;xeflutf M ljb]zL JolQm, kmd{, sDkgL tyf a}+s cflbn] g]kfnL kmd{,
sDkgL tyf a}+s cflbdf k"FhL nufgL u/]df o; pk–zLif{ssf] v/Lb snddf
tyf g]kfnL JolQm, kmd{, sDkgL, a}+s cflbn] ljb]zdf k"FhL nufgL u/]df laqmL
snddf pNn]v ug'{ kb{5 .
!&)@)) nufgL lkmtf{ M g]kfnLn] ljb]zdf nufgL u/]sf] /sd cf+lzs jf k"0f{ ?kdf lkmtf{
NofPdf To:tf] /sd o; pk–zLif{ssf] v/Lb snddf tyf ljb]zLx?n] g]kfndf
nufgL u/]sf] /sd cf+lzs jf k"0f{ ?kn] lkmtf{ nu]df To:tf] /sd laqmL
snddf pNn]v ug'{ kb{5 . t/, nufgL lkmtf{ geO{ k|ltkmn jf nfef+z dfq
lkmtf{ ePdf o; pk–zLif{s cGtu{t gb]vfO{ sf]8 g+= !#)@)@ cGtu{t pNn]v
ug'{ kb{5 .
18
!&)#)) cfk|jf;L ljk|]if0f tyf ;DklQ v/Lb÷laqmL M g]kfnLx?n] ljb]zdf /x]sf] cfˆgf]
crn ;DklQ laqmL u/L k|fKt u/]sf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf]
v/Lb snddf tyf ljb]zLx?sf] crn ;DklQ v/Lb ubf{ g]kfnLn] e'QmfgL u/]sf]
ljb]zL d'b|f /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
;fy}, g]kfnLx? g]kfn 5f8L cGo b]zdf j;f]jf; ug]{ u/L uPdf ;'ljwf cg';f/
;6xL u/L nu]sf] yk ljb]zL d'b|f /sd klg laqmL snddf pNn]v ug'{ kb{5 .
o;}u/L, ljb]zL gful/s g]kfndf j;f]jf; ug]{ u/L cfk|af; (Migrant) eO{ cfpFbf
lghn] ;6xL ug{ NofPsf] ljb]zL d'b|f v/Lb snddf pNn]v ug'{ kb{5 .
!*)))) j}b]lzs C0f ;xfotf M o; zLif{snfO{ ;/sf/L / lghL u/L b'O{ If]qdf juL{s/0f
ul/Psf] 5 . ;fy}, k|To]s If]qsf] ljb]zL C0f k|flKt / e'QmfgLsf] nflu cnu–
cnu pk–zLif{ssf] Joj:yf ul/Psf] 5 .
!*)!)) ;/sf/L If]q M >L % sf] ;/sf/n] k|fKt u/]sf] jf lbPsf] j}b]lzs C0f jfktsf]
sf/f]jf/ /sd o; pk–zLif{s cGtu{t pNn]v ug'{ kb{5 .
!*)!)! ljb]zL C0f M ljb]zL ;/sf/ jf cGt/f{li6«o ;+3–;+:yfn] >L % sf] ;/sf/nfO{
pknJw u/fPsf] C0f ;xof]u /sd o; pk–zLif{ssf] v/Lb snddf tyf >L %
sf] ;/sf/n] ljb]zdf pknJw u/fPsf] C0f ;xof]u /sdnfO{ laqmL snddf
pNn]v ug'{ kb{5 .
!*)!)@ C0f -;fFjf_ e'QmfgL M >L % sf] ;/sf/åf/f pknJw u/fOPsf] C0f ;xof]u
/sdsf] ;fFjf e'QmfgL ljb]zjf6 k|fKt ePdf o:tf] /sdnfO{ o; pk–zLif{ssf]
v/Lb snddf tyf >L % sf] ;/sf/n] e'QmfgL u/]sf] j}b]lzs C0fsf] ;fFjf
/sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
!*)@)) lghL If]q M >L % sf] ;/sf/ afx]s cGo lghL lgsfox?n] k|fKt u/]sf] jf
lbPsf] j}b]lzs C0f jfktsf] sf/f]jf/ /sd o; pk–zLif{s cGtu{t pNn]v ug'{
kb{5 .
19
f
!*)@)! ljb]zL C0f M ljb]zL JolQm, a}+s, ;+3–;+:yf cflbn] g]kfnL u}/ ;/sf/L ;+3–
;+:yfnfO{ pknJw u/fPsf] ljb]zL C0f ;xof]u /sd o; pk–zLif{ssf] v/Lb
snddf tyf g]kfnL JolQm, a}+s / ;+3–;+:yfn] ljb]zdf pknJw u/fPsf] C0f
;xof]u /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .
!*)@)@ C0f -;fFjf_ e'QmfgL M pk/f]Qm sf]8 g++ !*)@)! jdf]lhd pknJw u/] u/fPsf]
ljb]zL C0fsf] ;fFjf lkmtf{ jfkt ljb]zL d'b|f /sd k|fKt ePdf jf e'QmfgL
ul/Pdf o; pk–zLif{ssf] qmdzM v/Lb / laqmL snddf pNn]v ug'{ kb{5 .
!()))) cfoft M g]kfnLx?n] ljb]zaf6 dfn;fdfgx? cfoft ubf{ ljb]zL kf6L{nfO{
e'QmfgL u/]sf]] ljb]zL d'b|f /sdnfO{ o; zLif{ssf] laqmL snddf pNn]v ug'{
kb{5 . o; zLif{s cGtu{t v/Lb snddf eg] s'g} klg /sd cfpg' x'b}g .
cfoft zLif{snfO{ lgDg cg';f/ b'O{ ju{df juL{s/0f ul/Psf] 5 M
!()!)) Pn=;L= cGtu{t M a}+sx?df cfoft k|ltt–kq -Pn=;L=_ vf]nL ljb]zaf6
dfn;fdfg cfoft ubf{ e'QmfgL ul/Psf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf]
laqmL snddf pNn]v ug'{ kb{5 .
!()@)) cGo M k|ltt–kq -Pn=;L=_ afx]s cGo dfWodaf6 cfoft ul/Psf]
dfn;fdfgx?sf] e'QmfgL 8«fˆ6, l6=l6= jf cGo s'g} dfWod dfkm{t ul/Pdf
To:tf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 . b|i6Jo M dfn;fdfgx?sf] cfoft jfkt Ps k6s vr{ b]vfO{ ;s]sf] ljb]zL d'b|f /sd s'g}
sf/0fjz vr{ geO{ lkmtf{ x'g cfPdf o:tf] lkmtf{ /sdnfO{ laqmL snddf b]vfOPsf]
/sdaf6 36fO{ b]vfpg' kb{5 . o;/L lkmtf{ x'g cfPs ] /sd laqmL snddf b]vfOPsf]
/sdeGbf clws ePdf pQm clws /sdnfO{ C0ffTds lrGx -–_ lbO{ pNn]v ug'{ kb{5 .
@))))) j}b]lzs lgIf]k bfloTj M ljb]zL s'6g}lgs lgof]u, ;+3–;+:yf, Po/nfOG; /
JolQmx?sf] gfddf :yfgLo a}+sx?df /x]sf] ljb]zL tyf :yfgLo d'b|fsf] ;Dk"0f{
vftfnfO{ j}b]lzs lgIf]k bfloTj dfGg' kb{5 . o:tf] j}b]lzs lgIf]k bfloTj
vftfx?df hDdf x'g] u/L ljb]zaf6 ljk|]if0f, ofq' r]s jf gub k|fKt ePdf o;
20
zLif{ssf] v/Lb snddf tyf oL vftfx? vr{ u/L ljb]zdf ljk|]if0f k7fOPdf,
ofq' r]s hf/L ul/Pdf jf gub ljb]zL d'b|f e'QmfgL ul/Pdf laqmL snddf
pNn]v ug'{ kb{5 . o;sf cltl/Qm Ps a}+ssf] j}b]lzs lgIf]k vftfdf vr{ eO{
csf]{ a}+ssf] j}b]lzs lgIf]k vftfdf hDdf x'g] u/L ePsf] sf/f]jf/nfO{ klg
klxnf] a}+sn] o; zLif{ssf] laqmL snddf tyf kl5Nnf] a}+sn] v/Lb snddf
b]vfpg' kb{5 . t/, g]kfnLx?sf] ljb]zL d'b|f vftfdf hDdf x'g cfPsf] /sd /
;f]af6 vr{ x'g] /sd o; zLif{sdf gb]vfO{ s'g >f]taf6 cfDbfgL / s'g
k|of]hgsf] nflu vr{ ePsf] xf] ;f]xL zLif{s jf pk–zLif{sdf v/Lb jf laqmL
hgfpg' kb{5 . pbfx/0fsf] ?kdf g]kfnLn] lgof{t u/L cfh{g u/]sf] ljb]zL d'b|f
lghsf] ljb]zL d'b|f vftfdf hDdf x'g cfPdf o; zLif{sdf pNn]v gu/L
ælgof{tÆ zLif{s cGtu{t v/Lb snddf pNn]v ug'{ kb{5 . j}b]lzs lgIf]k
bfloTj ;DaGwL vftf sf/f]jf/sf] lj:t[t tYofÍ ljj/0f g]=zf]=–# kmf/ddf
pNn]v ul/ k7fpg' kb{5 .
@!)))) cGt/a}+s M ljleGg a}+sx? aLr cyjf Ps} a}+ssf ljleGg vftfx? jf
sfof{nox? aLr ljb]zL d'b|f ;DaGwL sf/f]jf/nfO{ cGt/a}+s sf/f]jf/ dfGg'
kb{5 . o; lsl;dsf cGt/a}+s sf/f]jf/sf] ljb]zL d'b|f /sd o; zLif{ssf]
;DalGwt snddf pNn]v ug'{ kb{5 .
*=@ sndx?sf] JofVof M
*=@=! kl/jTo{ d'b|f v/Lb tyf laqmL M ef/tLo d'b|f afx]s a}+sx?n] v/Lb tyf laqmL
u/]sf] cGo ;Dk"0f{ ljb]zL d'b|f /sdnfO{ ;DalGwt zLif{ssf] qmdzM v/Lb tyf
laqmL snddf pNn]v ug'{ kb{5 .
*=@=@ ef/tLo d'b|f v/Lb tyf laqmL M a}+sn] v/Lb tyf laqmL u/]sf] ef/tLo d'b|f
-gub afx]s_ /sdnfO{ ;DalGwt zLif{ssf] qmdzM v/Lb tyf laqmL snddf
pNn]v ug'{ kb{5 .
21
*=@=# hDdf v/Lb tyf laqmL Ma}+sn] v/Lb tyf laqmL u/]sf] kl/jTo{ d'b|f tyf ef=?=
-gub afx]s_ nfO{ hf]8L ;DalGwt zLif{ssf] qmdzM v/Lb tyf laqmL sndsf]
æhDdfÆ tkm{ pNn]v ug'{ kb{5 .
(= kmf=g+=g]=zf]=–@-v_ M k|:t't kmf/d g]=zf]=–@-s_ kmf/dsf] r]lsË ljj/0f xf] .
ljb]zL d'b|f sf/f]jf/sf] l6kf]6 sfo{ g]=zf]=–@-s_ kmf/ddf ;xL ?kn] eP geP
af/]sf] hfgsf/L o; kmf/dåf/f x'g ;Sg] x'Fbf o; kmf/dnfO{ r]lsË ljj/0f
elgPsf] xf] . g]=zf]=–@-s_ kmf/d h:t} o; kmf/ddf klg kl/jTo{ / ckl/jTo{
-ef=?=_ ljb]zL d'b|fsf] sf/f]jf/nfO{ 5'§f 5'§} pNn]v ug]{ Joj:yf ul/Psf] 5 .
o;}u/L, o; kmf/dsf ljleGg sndx?df /sd pNn]v ubf{ g]=zf]=–@-s_ kmf/d
cg';f/ sf/f]jf/ ePsf] ljb]zL d'b|f a/fa/ x'g cfpg] g]kfnL ?k}ofFnfO{ xhf/sf]
c+sdf pNn]v ug'{ kb{5 . k|:t't kmf/d g]=zf]=–@-s_ kmf/dsf] r]ls+Ë ljj/0f
ePsf]n] g]=zf]=–@-s_ kmf/dsf] ;fy of] kmf/d ;+nUg u/L zf]wgfGt/
dxfzfvfnfO{ pknJw u/fpg' kb{5 . o; g]=zf]=–@-v_ kmf/dsf] g]kfnL /
c+u]|hLsf] gd'gf cg';"rL–# df ;+nUg ul/Psf] 5 . o; kmf/dsf ljleGg zLif{s
tyf sndx?sf]] JofVof lgDg cg';f/ k|:t't ul/Psf] 5 .
(=! zLif{sx?sf] JofVof M
(=!=! ljb]zL d'b|f gub df}Hbft M ef/tLo ?lkofFsf] gub sf/f]jf/ tYofÍ o;
lgb]{lzsfsf] g]=zf]=–! kmf/dåf/f ;+sng ul/g] Joj:yf ul/Psf]n] pQm gub
sf/f]jf/ afx]s cGo ljb]zL d'b|fsf] gub v/Lb laqmL sf/f]jf/ tyf gub
df}Hbftsf] ljj/0f o; zLif{sdf b]vfpg' kb{5 . ljb]zL d'b|f -ef=?= afx]s_ sf]
gub cfDbfgLnfO{ o; zLif{ssf] 8]lj6 snddf / gub vr{nfO{ qm]l86 snddf
pNn]v ug'{ kb{5 .
(=!=@ ljb]zL Ph]G;L lx;fj M ljb]zdf sf/f]jf/ ;+rfng ug]{ p2]Zon] a}+sx?n] ljleGg
ljb]zL a}+sx?df Ph]G;L vftf vf]n]sf x'G5g\ . a}+sx?sf] o:tf] Ph]G;L vftfnfO{
cfjZostf cg';f/ a}+sx?sf] ljleGg sfof{nox?n] k|of]u u/]sf] kfO{G5 .
22
a}+ssf] zfvf sfof{non] ljb]zL Ph]G;L;Fu sf/f]jf/ u/]sf] lx;fjnfO{ æljb]zL
Ph]G;L lx;fjÆ zLif{sdf Psd'i6 b]vfpg' kb{5 . sf/f]jf/sf] l;nl;nfdf Ph]G;L
lx;fjdf ljb]zL d'b|f hDdf x'g] ePdf o; zLif{ssf] 8]lj6 snddf / Ph]G;L
lx;faaf6 vr{ x'g] ePdf qm]l86 snddf b]vfpg' kb{5 . o; Ph]G;L lx;fadf
sf/f]jf/ cjlwsf] z'? / clGtddf b]lvPsf] df}Hbft /sdnfO{ qmdzM æz'?
df}HbftÆ / æclGtd df}HbftÆ snddf b]vfpg' kb{5 . o;}u/L, afl0fHo a}+sx?n]
:jb]zL afl0fHo a}+s tyf g]kfn /fi6« a}+sdf hDdf u/]sf] ljb]zL d'b|f vftf
lx;fjnfO{ klg ljb]zL Ph]G;L sf/f]jf/ ;/x Jojxf/ u/L o;} zLif{ssf] ;DjlGwt
snddf pNn]v ug'{ kb{5 .
(=!=# k|=sf=÷s]=sf= lx;fj M cfˆg} Ph]G;L g/x]sf a}+s zfvf sfof{nox?n] Ph]G;L
dfkm{t ljb]zL d'b|f ;DaGwL sf/f]jf/ ug'{ kbf{sf] cj:yfdf cfˆgf] k|=sf=÷s]=sf= sf]
Ph]G;L dfkm{t sf/f]jf/ ug]{ ub{5g\ . o;/L sf/f]jf/ ubf{ ljb]zL d'b|f cfDbfgL
ePdf k|=sf=÷s]=sf= lx;fj 8]lj6 / vr{ ePdf qm]l86 ug'{ kb{5 . zf]wgfGt/
tYofÍ tof/ kfbf{ sf/f]jf/ cjwL e/sf] s"n 8]lj6 ePsf] /sd o; zLif{ssf]
8]lj6df / s"n qm]l86 ePsf] /sd qm]l86tkm{ hgfpg'sf ;fy} z'? df}Hbft /
clGtd df}Hbft klg pNn]v u/L k7fpg' kb{5 .
(=!=$ If]qLo sfof{no lx;fj M cfˆg} Ph]G;L g/x]sf a}+s zfvf sfof{nox?n] cfˆgf]
If]qLo sfof{nosf] Ph]G;L dfkm{t ljb]zL d'b|fsf] sf/f]jf/ ubf{ ljb]zL d'b|f cfDbfgL
ePdf If]=sf= lx;fj 8]lj6 / vr{ ePdf qm]l86 ug'{ kb{5 .
zf]wgfGt/ tYofÍ tof/ kfbf{ sf/f]jf/ cjwL e/sf] s"n 8]lj6 ePsf] /sd o;
zLif{ssf] 8]lj6df / s"n qm]l86 ePsf] /sd qm]l86tkm{ hgfpg'sf ;fy} z'?
df}Hbft / clGtd df}Hbft klg pNn]v u/L k7fpg' kb{5 .
k|=sf=÷s]=sf= lx;fj / If]qLo sfof{no lx;fj cGtu{t kl/jTo{ ljb]zL d'b|f /
ef/tLo ?lkofFsf] sf/f]jf/ 5'§f 5'§} b]vfpg' kg]{ ePsf]n] k|=sf=÷s]=sf= lx;fj /
If]qLo sfof{no lx;fj cGtu{t kl/jTo{ ljb]zL d'b|f, ef/tLo ?lkofF / g]kfnL ?k}+ofF
;DaGwL sf/f]jf/sf] 5'§f 5'§} vftfdf clen]v /fVg' kb{5 .
23
(=!=% cGo lx;fj M Ph]G;L lx;fa, k|=sf=÷s]=sf= lx;fj / If]qLo sfof{no lx;fj afx]s
afl0fHo a}+sx?n] cGo s'g} lx;fj -vftf_ vf]nL ljb]zL d'b|fsf] sf/f]jf/ ul//x]sf]
eP sf]8 g+= $$)))) sf] vfnL :yfgdf pQm lx;fj -vftf_ sf] zLif{s pNn]v
u/L sf/f]jf/ cjlwe/sf] ;f] vftfsf] s'n 8]lj6 / qm]l86 /sd o; zLif{ssf]
qmdzM 8]lj6 / qm]l86 snddf pNn]v ug'{ kb{5 .
(=!=^ ljb]zL d'b|f ljN; v/Lb lx;fj M a}+sx?n] ljb]zL d'b|fsf] gub sfuhftx?
(Cash Value documents) sf] sf/f]jf/ ubf{ b'O{ k|lqmof ckgfpg] u/]sf 5g\ . aL=kL=
(Bills Purchase) sf/f]jf/ cGtu{t a}+sn] gub sfuhftx? :jLsf/ ugf{;fy tTsfn
;DjlGwt kf6L{nfO{ e'QmfgL ul/G5 eg] cf]=lj=;L= (Outward Bills for Collection)
sf/f]jf/ cGtu{t a}+sn] :jLsf/ u/]sf gub sfuhftx?nfO{ pQm sfuhft hf/L
ug]{ lgsfodf k|:t't u/L pQm lgsfoaf6 sfuhft l:js[t (Realized) eO{ ;f]sf]
e'QmfgL z'? sf/f]jf/ ug]{ a}+s cyjf a}+s Ph]G;LnfO{ k|fKt ePkl5 dfq a}+såf/f
kf6L{nfO{ /sd e'QmfgL ul/G5 .
aL=kL= sf/f]jf/df tTsfn kf6L{nfO{ e'QmfgL ul/g] x'Fbf o:tf] ljn v/Lb /sdnfO{
tTsfn g]=zf]=–@-s_ sf] ;DjlGwt zLif{s / sndx?df tyf g]=zf]=–@-v_ df
sf/f]jf/ cjlw leq ljN; v/Lbsf] Psd'i6 /sd o; lx;fj zLif{ssf] 8]lj6
snddf b]vfpg' kb{5 . t/, cf]=la=;L= sf/f]jf/ cGtu{t ;+sng (Collection)
ul/Psf ljnx? ;DjlGwt lgsfoaf6 :jLsf/ (Realized) ePkl5 dfq ;f] ljnx?sf]
e'QmfgL ;DalGwt kf6L{nfO{ ul/g] x'+bf g]=zf]=–@-s_ / -v_ df o:tf] /sdnfO{ kf6L{
e'QmfgL kl5 dfq pNn]v ug'{ kb{5 .
ljnx? v/Lb ugf{;fy lj=kL= lx;fj 8]lj6 pk–zLif{ssf] 8]lj6 snddf b]vfO{
;s]sf] /sd kl5 pQm ljnx? Ph]G;L a}+sdf :jLs[t eO{ :yfgLo a}+s Ph]G;L
vftfdf hDdf ePdf pQm /sd o; kmf/dsf] Ph]G;L lx;fjsf] 8]lj6 snddf k'gM
b]vfpg' kg]{ x'G5 . o;/L Ph]G;L lx;fj 8]lj6 x'gf;fy ljN; v/Lb n]h/df pQm
/sd qm]l86 u/L lx;fj ldnfg ug]{] ul/G5 . t/, g]=zf]=–@-v_ kmf/ddf pk/f]Qm
t/Lsfn] k|lji6L (Entry) u/]df kmf/dsf] 8]lj6 / qm]l86 sndsf] s'n of]u
g]=zf]=–@-s_ ;Fu d]n gvfg] x'Fbf z'?df ljN; v/Lb lx;fj 8]lj6 pk–zLif{ssf]
8]lj6 snddf b]vfOPsf] /sdnfO{ kl5 o; pk–zLif{ssf] qm]l86 snddf gb]vfO{
24
ljN; v/Lb lx;fj qm]l86 pk–zLif{ssf] 8]lj6 snddf C0ffTds lrGx -–_ lbO{
b]vfpg' kb{5 . ljN; v/Lb lx;fjsf] qm]l86 snddf eg] s'g} /sd pNn]v ug'{
x'b}g .
(=!=& ;6xL 36a9 lx;fj M ;dofGt/df x'g] ljlgdob/ kl/jt{gsf] sf/0fn] a}+sx?sf]
kl/jTo{ ljb]zL d'b|f sf/f]jf/df x'g hfg] gfkmf÷gf]S;fg /sdnfO{ o; lx;fjdf
b]vfpg] ul/G5 . zf]wgfGt/ tYofÍsf] ;xL l/kf]l6{Ësf] nflu o:tf ljleGg
sf/f]jf/sf] ;6xL 36a9 lx;fjsf] 5'§f 5'§} clen]v /fVg' kb{5 . zf]wgfGt/
sf/f]jf/df b]vf kg]{ ljleGg ;6xL 36a9 lx;fjx? lgDg cg';f/ 5g\ .
(=!=&=! ;6xL 36a9 ljN; v/Lb lx;fj M ljn v/Lb ubf{sf] ;do / pQm ljn :jLs[t
(Realized) eO{ a}+s Ph]G;Ldf /sd hDdf x'g] ;do aLrsf] cGt/fndf ;DjlGwt
ljb]zL d'b|fsf] ljlgdo b/ kl/jt{g cyjf cGo sf/0fn] ubf{ ljn v/Lb /sd /
Ph]G;L lx;fjdf 8]lj6 ePsf] /sd km/s kg{ uPdf -a9L jf 36L b'j} cj:yfdf_
o:tf] km/s /sdnfO{ 8]lj6 snddf b]vfpg' kb{5 .
z'? ljn v/Lb /sdeGbf Ph]G;L lx;fjdf 8]lj6 ePsf] /sd a9L ePdf o:tf]
km/s /sdnfO{ æ;6xL 36a9 ljN; v/Lb lx;fjÆ cGtu{tsf] qm]l86 pk–zLif{ssf]
8]lj6 snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 . o;sf ljk/Lt z'? ljn
v/Lb /sd eGbf Ph]G;L lx;fjdf 8]lj6 ePsf] /sd 36L ePdf o:tf] km/s
/sdnfO{ o; lx;fjsf] 8]lj6 pk–zLif{ssf] 8]lj6 snddf b]vfpg' kb{5 . cyf{t,
8]lj6 x'g] /sdnfO{ 8]lj6 pk–zLif{ssf] 8]lj6 snddf / qm]l86 x'g] /sdnfO{
qm]l86 pk–zLif{ssf] 8]lj6 snddf g} C0ffTds lrGx -–_ lbO{ pNn]v ug'{ kb{5 .
(=!=&=@ ;6xL 36a9 km08 6«fG;km/ lx;fj M a}+sn] kl/jTo{ gub ljb]zL d'b|fsf] tf]8f
rnfg (Fund transfer) ubf{ s'g} sf/0fn] tf]8f rnfgdf ;dfj]z ljb]zL d'b|fsf]
ljlgdo b/df kl/jt{g ePsf] sf/0fn] ubf{ tf]8f rnfg ubf{ hgfOPsf] /sd /
e'QmfgL k|fKt /sdsf aLrdf km/s kg{ uPdf -a9L jf 36L b'j} cj:yfdf_ o:tf]
km/s /sdnfO{ qm]l86 snddf b]vfpg' kb{5 .
25
:yfgLo afl0fHo a}+sx?n] g]kfn /fi6« a}+sdf ljb]zL d'b|f tf]8f rnfg
(Fund transfer) ubf{ hgfPsf] /sdeGbf g]kfn /fi6« a}+saf6 e'QmfgL k|fKt /sd
36L ePdf o:tf] km/s /sdnfO{ æ;6xL 36a9 km08 6«fG;km/ lx;fjÆ cGtu{tsf]
8]lj6 pk–zLif{ssf] qm]l86 snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 . o;sf
ljk/Lt g]kfn /fi6« a}+saf6 a9L /sd e'QmfgL k|fKt ePdf o:tf] km/s /sdnfO{
o; lx;fjsf] qm]l86 pk–zLif{ssf] qm]l86 snddf b]vfpg' kb{5 . cyf{t, o;
lx;fjdf qm]l86 x'g] /sdnfO{ qm]l86 snddf b]vfpg] / 8]lj6 x'g] /sdnfO{ klg
qm]l86 snddf g} C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 .
(=!=&=# ;6xL 36a9 ljlgdo kl/jt{g lx;fj M s]jn ljlgdob/ kl/jt{gsf] sf/0fn]
a}+sx?sf] ljb]zL d'b|f df}Hbftsf] x'g] g]=?= df}Hbft /sddf kg{ uPsf] km/s /sdnfO{
o; lx;fjdf pNn]v ug'{ kb{5 . cyf{t, ljlgdob/ kl/jt{g ePsf] cj:yfdf
a}+sx?sf] cfkm";Fu ePsf] ljb]zL d'b|f gub jf Ph]G;L a}+s df}Hbftsf] x'g] g]kfnL
?k}+ofF -g]=?=_ df}Hbftdf :jtM 36a9 x'g hfG5 . g]kfnL d'b|fsf] cjd"Nogn] ubf{
a}+ssf] ljb]zL d'b|f df}Hbftsf] x'g] g]=?= /sd j[l4 x'g uPdf o;/L j[l4 eO{ km/s x'g
cfpg] /sdnfO{ æ;6xL 36a9 ljlgdo kl/jt{g lx;fjÆ cGtu{tsf] qm]l86 pk–
zLif{ssf] 8]lj6 snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 eg] g]kfnL d'b|fsf]
k'gd{"Nogn] ubf{ ljb]zL d'b|f df}Hbftsf] x'g] g]=?= /sd 36\g uPdf, o;/L 36L km/s
kg{ cfpg] /sdnfO{ o; lx;fjsf] 8]lj6 pk–zLif{ssf] qm]l86 snddf C0ffTds lrGx
-–_ lbO{ b]vfpg' kb{5 . cyf{t, o; lx;fjdf 8]lj6 x'g] /sdnfO{ qm]l86 snddf
C0ffTds lrGx -–_ lbO{ b]vfpg] / qm]l86 x'g] /sdnfO{ 8]lj6 snddf C0ffTds lrGx
-–_ lbO{ b]vfpg' kb{5 .
pk/f]Qm tLg} lsl;dsf vftfdf afFsL /x]sf] df}Hbft /sdnfO{ gfkmf gf]S;fg lx;fjdf
;fbf{ ;6xL 36a9 lx;fjdf 8]lj6 x'g] /sd g]=zf]=–@-v_ kmf/dsf] 8]lj6 snddf /
qm]l86 x'g] /sdnfO{ qm]l86 snddf g} b]vfpg' kb{5 . ;fy}, o:tf /sdx? g]=zf]=–@-
s_ kmf/dsf] æcGt/a}+sÆ zLif{ssf] qmdzM v/Lb tyf laqmL snddf pNn]v ug'{
kb{5 .
26
(=!=* 8«fˆ6 SoflG;N8 M s'g} u|fxsn] a}+saf6 v/Lb u/L nu]sf] ljb]zL d'b|fsf] 8«fˆ6
s'g} sf/0fn] 8«fˆ6 hf/L ug]{ a}+sdf lkmtf{ eO{ a}+sn] ?k}ofFdf e'QmfgL lbPsf]
sf/f]jf/nfO{ 8«fˆ6 SoflG;N8 sf/f]jf/ dfGg' kb{5 . 8«fˆ6 SoflG;N8 /sdnfO{ 8«fˆ6
lvRbf g]=zf]=–@-s_ kmf/dsf] h'g zLif{sdf klxn] laqmL b]vfOPsf] lyof] ;f]xL
zLif{sdf SoflG;n ul/Psf] 8«fˆ6sf]] /sd 36fO{ afFsL /sd dfq pNn]v ug'{ kb{5
. sy+sbflrt pQm zLif{sdf sf/f]jf/ cjlwdf b]lvPsf] /sd /2 ul/Psf] 8«fˆ6
/sd eGbf sd /x]5 eg] o:tf] Go"g x'g uPsf] /sdnfO{ ;f]xL zLif{sdf C0ffTds
lrGx -–_ lbO{ pNn]v u/L k7fpg' kb{5 .
g]=zf]=–@-v_ kmf/d tof/ ubf{ 8«fˆ6 SoflG;N8 jfktsf] /sdnfO{ 8]lj6 tyf qm]l86
b'j} snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 . lsgls, 8«fkm\6 SoflG;n ubf{
Ph]G;L lx;fj 8]lj6 x'g hfg] ePsf]n] ;f] /sdnfO{ lx;fj ldnfg ug{ 8«fkm\6
SoflG;N8 zLif{ssf] 8]lj6 snddf C0ffTds lrGx -–_ lbO{ 36fpg' k/sf] xf] . o;}
u/L, 8«fkm\6 SoflG;n ubf{sf] /sd g]=zf]=@–-s_ sf] ;DjlGwt zLif{ssf] ljqmL
snddf C0ffTds lrGx -–_ lbO{ 36fP/ /flvg] x'gfn] ;f] /sd;+u lx;fj ldnfg
ug{ o; kmf/fdsf] 8«fkm\6 SoflG;N8 zLif{ssf] qm]l86 snddf klg C0ffTds lrGx
-–_ lbO{ 36fpg' k/]sf] xf] .
(=@ sndx?sf] ljj/0f M z'?sf] df}Hbft snddf o; kmf/dsf ljleGg zLif{sx?sf] ut
d;fGtsf] df}Hbft b]vfpg' kb{5 . z''? df}Hbft 8]lj6 Jofn]G; ePdf ;f] /sddf s"n
8]lj6 /sd hf]8L qm]l86 /sd 36fpFbf clGtd df}Hbft lg:sG5 eg] z'? df}Hbft
qm]l86 Jofn]G; ePdf ;f] /sddf s"n qm]l86 /sd hf]8L 8]lj6 /sd 36fpFbf clGtd
df}Hbft lg:sG5 .
pk/f]Qm jdf]lhd g]=zf]=– @-v_ kmf/dsf] z'? tyf clGtd df}Hbft snddf b]lvg
cfPsf] /sd a}+ssf] uf]Zjf/f lx;fj;Fu d]n vfg' kb{5 .
!)= kmf=g+=g]=zf]=–# M of] kmf/d j}b]lzs lgIf]k bfloTjsf] tYofÍ ljj/0f xf] . t;y{, o;
kmf/ddf ljb]zL s'6g}lts lgof]u, ;+3–;+:yf, Po/nfOG; tyf JolQmx?sf] gfddf
ljb]zL tyf g]kfnL d'b|fdf a}+sdf vf]lnPsf] rNtL, art / d'2tL vftfsf ;fy} dflh{g
27
vftfdf ePsf] sf/f]jf/sf] ljj/0f pNn]v ug'{ kb{5 . dflh{g vftfdf ePsf]
sf/f]jf/dWo] ljb]zLx?n] ljb]zL tyf g]kfnL d'b|fdf u/]sf] sf/f]jf/ /sd / g]kfnLx?n]
ljb]zL d'b|fdf vf]n]sf] vftfdf ePsf] sf/f]jf/ /sdnfO{ o; kmf/dsf] æcGo l8kf]lh6Æ
zLif{ssf] ;DalGwt snddf b]vfpg' kb{5 . o;}u/L, :yfgLo a}+sx?n] ljb]zL d'b|fdf
vf]n]sf]] vftfdf ePsf] sf/f]jf/nfO{ klg o; kmf/dsf] sf]8 g+= *&)))) cGtu{t
;DalGwt snddf pNn]v ug'{ kb{5 .
o; kmf/ddf /sdx? pNn]v ubf{ ljb]zL d'b|fnfO{ g]kfnL ?k}ofFdf kl/jt{g u/L
xhf/sf] c+sdf pNn]v ug'{ kb{5 . o; kmf/dsf ljleGg zLif{s tyf sndx?sf]
AofVof lgDg cg';f/ 5 .
!)=! zLif{sx?sf] JofVof M
!)=!=! ljb]zL s'6g}lts / ;xfotf lgof]u M o; zLif{sdf ljb]zL b"tfjf; tyf s'6g}lts
;'ljwf k|fKt Jofkfl/s tyf cfly{s sfpG;]n/ sfof{no / ;f+:s[lts Ph]G;Lx?sf]
gfddf vf]lnPsf ;a} lsl;dsf lgIf]k vftf sf/f]jf/nfO{ ;dfj]z ug'{ kb{5 .
o;}u/L cfly{s jf ;fdflhs ;xfotf pknJw u/fpg] p2]Zon] vf]lnPsf ljb]zL
;/sf/L ldzg tyf lgof]ux?sf] lgIf]k vftf sf/f]jf/nfO{ ;d]t o;} zLif{sdf
;dfj]z ug'{ kb{5 .
!)=!=@ ljb]zL ;/sf/af6 ;+rflng cfof]hgfx? M >L % sf] ;/sf/nfO{ x:tfGt/0f x'g' cl3
ljb]zL ;/sf/åf/f ;+rflnt cfof]hgfx?sf] gfddf a}+sdf vf]lnPsf] lgIf]k
vftfx?sf] sf/f]jf/ /sdnfO{ o; zLif{sdf Psd'i6 pNn]v ug'{ kb{5 .
!)=!=# ljb]zL ;+3–;+:yfx? M cGt/f{li6«o tyf /fli6«o :t/sf cf}Bf]lus, Jofkfl/s, ;fdflhs,
;f+:s[lts / sNof0fsf/L ljb]zL ;+3–;+:yfx?, sDkgLx? / kmd{x?sf] gfddf
a}+sx?df vf]lnPsf] lgIf]k vftfx?sf] Psd'i6 sf/f]jf/ /sdnfO{ o; zLif{sdf
pNn]v ug'{ kb{5 .
!)=!=$ ljb]zL k]G;g SofDkx? M ljb]zL ;/sf/åf/f ljt/0f ul/g] lgj[lQe/0f -k]G;g_ sf]
nflu :yfgLo a}+sdf vf]lnPsf lgIf]k vftfsf] Psd'i6 sf/f]jf/ /sdnfO{ o;
zLif{sdf b]vfpg' kb{5 . a}+sx?df o;/L vf]lnPsf vftfx?dWo] ef/tLo ;/sf/ /
28
cGo ljb]zL ;/sf/sf] k]G;g SofDk vftf sf/f]jf/nfO{ qmdzM ef/tLo / la|l6z
uf]vf{ k]G;g SofDk zLif{sx?df 5'§f 5'§} pNn]v ug'{ kb{5 .
!)=!=% ljb]zL Po/nfOG; M ljb]zL Po/nfOG;x?n] a}+sdf vf]n]sf] lgIf]k vftf sf/f]jf/
/sdnfO{ o; zLif{sdf pNn]v ug'{ kb{5 .
!)=!=^ ljb]zL JolQmx? M ljb]zL JolQmx?sf] JolQmut lgIf]k vftf sf/f]jf/ /sdnfO{ o;
zLif{sdf b]vfpg' kb{5 . t/, o; zLif{sdf a}+sx?n] k7fPsf] tYofÍsf] cg'udg ug]{
l;nl;nfdf kg{ hfg] sl7gfO{nfO{ b[li6ut u/L a}+sx?n] JolQmut vftf vf]Nbf
ljb]zL / g]kfnL JolQmx?sf] gfddf vf]lnPsf] vftfnfO{ :ki6 5'l§g] u/L /fVg'
kb{5 .
!)=!=& ljb]zL /f]huf/bftf ;+:yf M g]kfnLx? sfd ug{ uPsf ljb]z l:yt s'g} ;+:yf jf
a}+sn] sfdbf/x?sf] /sd ljk|]if0f ug]{ p2]Zon] g]kfndf g]kfnL ?k}ofF jf ljb]zL
d'b|fdf vftf vf]n]sf] 5 eg] ;f] vftfsf] sf/f]jf/sf] /sd o; zLif{s cGt{ut
pNn]v ug'{ kb{5 .
!)=!=* :yfgLo a}+ssf] ljb]zL d'b|f vftf M o; lgb]{lzsf cg';f/ g]kfnLx?sf] ljb]zL tyf
:jb]zL d'b|fsf] vftfnfO{ :jb]zL lgIf]k dfgL To:tf] vftf sf/f]jf/ /sdnfO{
zf]wgfGt/ tYofÍdf ;dfj]z ug'{ x'b}g . t/, a}+sx? aLrsf] ljb]zL d'b|f vftf
sf/f]jf/ /sdnfO{ j}b]lzs lgIf]k sf/f]jf/ ;/x zf]wgfGt/ tYofÍdf ;dfj]z ug'{'
kb{5 . a}+sx?n] cfkm";Fu /x]sf] ljb]zL d'b|f s'g} cGo :yfgLo a}+sdf hDdf u/]df
o:tf] /sdnfO{ Ph]G;L vftf ;/x Jojxf/ u/L j}b]lzs ;DklQ hgfpg' kb{5 .
o;}u/L, :yfgLo cGo a}+ssf] ljb]zL d'b|f cfˆgf]] a}+sdf hDdf ug{ NofPdf pQm
/sdnfO{ j}b]lzs lgIf]k bfloTj dfgL o:tf] sf/f]jf/nfO{ o; zLif{sdf pNn]v ug'{
kb{5 .
!)=!=( cGo l8kf]lh6 M a}+sx?sf] dflh{g vftfdf ePsf] sf/f]jf/ /sd dWo] ljb]zLx?n]
ljb]zL tyf g]kfnL d'b|fdf u/]sf] sf/f]jf/ /sd / g]kfnLx?n] ljb]zL d'b|fdf vf]n]sf]
vftfdf ePsf] sf/f]jf/ /sdnfO{ o; zLif{ssf] ;DalGwt snddf pNn]v ug'{ kb{5 .
29
g]kfnLx?n] ljb]zL d'b|fdf vf]n]sf] lgIf]k /sd j}b]lzs lgIf]k bfloTj geO{ :jb]zL
lgIf]k ePtf klg afl0fHo a}+sx?n] o:tf] lgIf]knfO{ j}b]lzs lgIf]k bfloTj cGtu{t
/fvL uf]Zjf/f agfpg] u/]sf] x'gfn] ;f] uf]Zjf/f;Fu le8fpgsf] nflu g]kfnLx?n]
ljb]zL d'b|fdf vf]n]sf] lgIf]ksf] sf/f]jf/ /sd klg o; zLif{s cGtu{t ;dfj]z ug'{
k/]sf] xf] . o; afx]s o; kmf/dsf] dfly pNn]lvt zLif{sx?df ;dfj]z ug{ g;lsg]
cGo s'g} ljb]zL d'b|f vftf sf/f]jf/x? 5g\ eg] klg To:tf sf/f]jf/nfO{ o;
zLif{sdf b]vfO{ k7fpg' kb{5 .
!)=@ sndx?sf] JofVof M
!)=@=! df}Hbft M ljb]zL lgIf]k bfloTj ;DaGwL a}+sx?sf] sf/f]jf/ cjwLsf] df}HbftnfO{ o;
zLif{sdf b]vfpg' kb{5 . o; kmf/ddf ljleGg zLif{sx?sf] ut sf/f]jf/ cjwLsf]
cGtsf] df}HbftnfO{ z'? df}Hbft snddf b]vfpg' kb{5 tyf sf/f]jf/ cjwLsf]
cGtsf] df}HbftnfO{ clGtd df}Hbft snddf b]vfpg' kb{5 . z'? df}Hbftdf s'n
hDdf /sd hf]8L s'n vr{ /sd 36fpFbf afFsL /xg cfPsf] /sdnfO{ clGtd
df}Hbft snddf b]vfpg' kb{5 . z'? tyf clGtd df}Hbft snddf b]vfOPsf] /sd
uf]Zjf/f lx;fj;Fu d]n vfg' kb{5 .
!)=@=@ vr{ ePsf] /sd M a}+sdf /x]sf] ljb]zL d'b|f vftfaf6 ePsf] vr{x? pNn]v ug]{
k|of]hgsf nflu o; ævr{Æ sndnfO{ lgDg cg';f/ rf/ ju{df juL{s/0f ul/Psf]
5 .
!)=@=@=! g]kfn leq vr{ M ljb]zLx?sf] ljb]zL d'b|f vftf pk/ lvlrPsf] r]ssf]
e'QmfgL g]kfnL d'b|fdf u/]df cyjf g]kfnLx?sf] vftfdf /sdfGt/ u/]df
o;/L e'QmfgL cyjf /sdfGt/ u/]sf] /sdnfO{ o; snddf pNn]v ug'{
kb{5 .
!)=@=@=@ g]kfn aflx/ ljk|]if0f tyf gub ljb]zL d'b|f e'QmfgL M ljb]zLx?sf] ljb]zL d'b|f
vftfdf /x]sf] /sd g]kfn aflx/ ljk|]if0f u/L k7fPdf, pQm vftfsf] /sdaf6
ofq' r]s hf/L u/]df jf gub ljb]zL d'b|fdf g} e'QmfgL u/]df o:tf] vr{
/sdnfO{ o; sndsf] ;DalGwt zLif{sdf pNn]v ug'{ kb{5 .
30
!)=@=@=# lgIf]k aLr /sdfGt/ M ljb]zLx?sf] Ps lgIf]k vftfaf6 ;f]xL a}+sl:yt
ljb]zLx?sf] csf]{ vftfdf jf csf]{ a}+s sfof{nodf /sdfGt/ u/]df To:tf]
/sdnfO{ o; snddf b]vfpg' kb{5 . lgIf]k vftfx? aLr /sdfGt/ ubf{
/sdfGt/ x'g] b'j} vftf Pp6} a}+sdf /x]5 eg] o:tf] /sdfGt/n] a}+ssf]
Ph]G;L df}Hbftdf s'g} kl/jt{g Nofpg] 5}g . t/, /sdfGt/ eO{ hfg]
vftfx? csf]{ a}+s sfof{nodf /x]5g\ eg] Ph]G;L df}Hbftdf kl/jt{g x'g
;Sg]5 . lgIf]k vftf aLr /sdfGt/n] ubf{ :yfgLo a}+sx?sf] Ph]G;L
lx;fjdf x'g ;Sg] kl/jt{gnfO{ Wofgdf /fvL o; sndnfO{ b'O{ pk–snddf
juL{s/0f ul/Psf] 5 . a}+sx?sf] cfˆgf]] sfof{nodf /x]sf vftfx? aLr
/sdfGt/ x'g] /sdnfO{ o; sndsf] æcfˆgf]] sfof{no vftfx? aLrÆ
pk–snddf b]vfpg' kb{5 . o;}u/L cfˆgf] a}+sdf /x]sf] vftf vr{ u/L cGo
a}+s sfof{nodf /sdfGt/ ePsf] /sdnfO{ o; sndsf] æcfˆgf] tyf cGo
a}+s sfof{no aLrÆ pk–snddf pNn]v ug'{ kb{5 .
!)=@=@=$ s'n vr{ M ljb]zL lgIf]k bfloTjsf] k|To]s zLif{ssf] snd g+= @ b]lv %
;Dddf b]vfOPsf] /sdnfO{ hf]8L x'g cfpg] vr{ /sd Psd'i7 o; snddf
b]vfpg' kb{5 .
!)=@=# hDdf ePsf] /sd M a}+sdf /x]sf] ljb]zL d'b|f vftfdf hDdf x'g cfPsf
/sdx?sf] >f]tx? pNn]v ug]{ k|of]hgsf nflu o; æhDdfÆ sndnfO{ rf/
ju{df juL{s/0f ul/Psf] 5 .
!)=@=#=! aL=kL=, ljk|]if0f tyf gubaf6 hDdf M ljb]zLx?sf] vftfdf ljb]zL d'b|f gub}
hDdf x'g cfPdf jf To:tf vftfx?df ljn v/Lb jf ljb]zaf6 k|fKt
ljk|]if0fsf] dfWodaf6 /sd hDdf x'g cfPdf To:tf] /sdnfO{ o; sndsf]
;DalGwt zLif{sdf pNn]v ug'{ kb{5 .
!)=@=#=@ lgIf]k aLr /sdfGt/ M Pp6f vftfaf6 csf]{ vftfdf lgIf]k /sdfGt/ x'g]
u/L ul/Psf] sf/f]jf/x? dWo] Pp6} a}+s l:yt ljb]zLx?sf] vftfx? aLr
/sdfGt/ eO{ hDdf x'g cfPsf] /sdnfO{ o; zLif{ssf] æcfˆgf]] sfof{no
31
vftfx? aLrÆ pk–snddf b]vfpg' kb{5 . o;}u/L, cGo a}+s
sfof{nox?af6 /sdfGt/ eO{ vftfdf hDdf x'g cfPsf] /sdnfO{ o;
zLif{ssf] æcfˆgf]] tyf cGo a}+s sfof{no aLrÆ pk–snddf pNn]v ug'{
kb{5 .
!)=@=#=# gfkmf gf]S;fg lx;faaf6 hDdf x'g cfPsf] M a}+sn] gfkmf gf]S;fg lx;fjaf6
vr{ Joxf]g]{ u/L s'g} ljb]zL JolQm, sDkgL jf kmd{nfO{ lbg' kg]{ kfl/>lds jf
Aofh /sd lghnfO{ gub pknJw gu/fO{ lghsf] vftfdf hDdf u/L lbPdf
o:tf] /sd o; snddf pNn]v ug'{ kb{5 .
!)=@=#=$ s'n hDdf M ljb]zL lgIf]k bfloTjsf] k|To]s zLif{ssf] snd g++ & b]lv !)
;Dddf b]vfOPsf] /sdnfO{ hf]8L x'g cfpg] hDdf /sd Psd'i7 o;
snddf pNn]v ug'{ kb{5 .
a}+sx?n] o; g]=zf]=–# kmf/dsf] ljleGg zLif{sx?df b]vfPsf] df}Hbft sndsf] s'n
/sd pQm a}+sx?sf] jf;nftsf] j}b]lzs lgIf]k bfloTj /sd;Fu d]n vfg' kb{5 .
o; kmf/dsf] g]kfn aflx/ ljk|]if0f tyf gub ljb]zL d'b|f e'QmfgL / cGo a}+s
sfof{nodf /sdfGt/ u/]sf] snddf b]vfOPsf] s'n vr{ /sd g]=zf]=–@-s_ kmf/dsf]
sf]8 g+= @))))) sf] æj}b]lzs lgIf]k bfloTjÆ zLif{ssf] laqmL /sd;Fu d]n vfg'
kb{5 . o;}u/L, o; kmf/dsf] aL=kL=, ljk|]if0f tyf gub ljb]zL d'b|f hDdf / cGo a}+s
sfof{noaf6 /sdfGt/ eO{ cfPsf] sndsf] s'n /sd o; g]=zf]=–@-s_ kmf/dsf] sf]8
g++ @))))) sf] æj}b]lzs lgIf]k bfloTjÆ zLif{ssf] v/Lb /sd;Fu d]n vfg' kb{5 .
o;sf] cltl/Qm o; g]=zf]=– # kmf/dsf] snd g++ $ sf] s'n vr{ /sd o;} kmf/dsf]
snd g+= * sf] s'n hDdf /sd;Fu d]n vfg' kb{5 .
* * * * *
g]g]kfn /fi6« a}+skfn /fi6« a}+szf]zf] wgfGt/ wgfGt/ dxfzfvfdxfzfvf
gub ef=?= v/Lb÷laqmLsf] dfl;s ljj/0f@)======= ;fn ==============dlxgf
a}+s÷;6xL sfp06/÷dlgr]~h/a}+s÷;6xL sfp06/÷dlgr]~h/sf] sf] gfd ========================= gfd ========================= cg';"rL – !cg';"rL – !
zfvf M ========================== zfvf M ========================== kmf=g+=g]=kmf=g+=g]=zf]= – !zf]= – !
sf]8 g+=M ========================sf]8 g+=M ========================
tof/ u/]tof/ u/] sf] sf] ldlt M =============================ldlt M =============================
-?= xhf/df _
zLif{zLif{sx?sx? z'? z'? df}df}HbftHbft v/Lbv/Lb laqmLlaqmL clGtd clGtd df}df}HbftHbft
kf6L{ ;Fu÷nfO{
a}+s ;Fu÷nfO{
hDdf
=========================== ========================= tof/ tof/ ug]{ug]{ r]s r]s ug]{ug]{
gf]6M–gf]6M– -s_-s_ :yfgLo cGo a}+s, a}+s zfvf, ;6xL sfp06/, ef=?= sf]if / dlgr]~h/x?af6 v/Lb u/] sf] ef=?=æa}+s;Fusf] v/LbÆ snddf /fVg' kb{5 .
--v_v_ :yfgLo cGo a}+s, a}+s zfvf, ;6xL sfp06/, ef=?= sf]if / dlgr]~h/x?nfO{ laqmL u/]sf] ef=?= æa}+snfO{ laqmLÆ snddf /fVg' kb{5 .
gg]]kfn /fi6« a}+skfn /fi6« a}+szf]zf] wgfGt/ wgfGt/ dxfzfvfdxfzfvf
ljb]zL d'b|f -ef=?=gub afx]s_ v/Lb÷laqmLsf] dfl;s ljj/0f
@)======= ;fn ==============dlxgf
a}+ssf] gfd M ========================================== cg';"rL – @ zfvf M ========================== kmf=g+=g]=zf]=–@-s_ sf]8 g+= ========================= tof/ u/]sf] ldltM======================
v/Lb laqmLsf]8 g+= zLif{sx? kl/jTo{ d'b|f
-!_ef/tLo d'b|f
-@_hDdf
-!_+-2_=-3_kl/jTo{ d'b|f
-$_ef/tLo d'b|f
-%_hDdf
-$_+-%_=-^_100000 lgof{tlgof{t
100100 lgof{t cu|Ld e'QmfgL
100200 lgof{t ljnsf] e'QmfgL
100300 cGo lgof{t e'QmfgL
100301 O{Gwg t] nsf] :yfgLo laqmL
100302 lgof{tdf aLdf bfjL
100303 cfoftdf aLdf bfjL
100304 cGo
110000 oftfoftoftfoft
110100 :yfgLo Po/nfO{G;
110200 :yn oftfoft
120000 e|d0fe|d0f
120100 ko{6s
120200 :yfgLo xf]6]n
120300 :yfgLo 6«fen Ph]G;L
120400 :yfgLo 6«]lsË tyf ¥ofˆ6LË Ph]G;L
120500 lzIff
120600 Jofkf/ e|d0f
120700 cf}ifwL pkrf/
120800 kf;kf]6{
120900 ofqL af6÷nfO{ lkmtf{
121000 cGo
v/Lb laqmLsf]8 g+= zLif{sx? kl/jTo{ d'b|f
-!_ef/tLo d'b|f
-@_hDdf
-!_+-2_=-3_kl/jTo{ d'b|f
-$_ef/tLo d'b|f
-%_hDdf
-$_+-%_=-^_130000 >d >d tyf tyf k"FhL nufgLaf6 k"FhL nufgLaf6 cfDbfgL÷vr{cfDbfgL÷vr{
130100 ;/ ;/sf/L If]qsf/L If]q
130101 a}+s nufgLsf] Jofh
130102 cGo nufgLsf] Jofh÷nfef+z cflb
130200 lghL If]qlghL If]q
130201 a}+s nufgLsf] Jofh
130202 cGo nufgLsf] Jofh, nfef+z, d'gfkmf cflb
130300 kfl/>kfl/>lds lds tyf tyf HofnfHofnf
140000 ;/;/sf/L sf/L sf/f]sf/f] af/ af/ cGoq cGoq gk/]gk/] sf]sf]
140100 ljb]zl:yt g]kfnL s'6g} lts lgof]ux?
140200 cGo
150000 cGo ;]cGo ;]jfjf
150100 j:t'x?sf] dd{t tyf ;Def/
150200 aLdf ;]jf
150300 lgdf{0f ;]jf
150400 Joj;flos tyf k|fljlws ;]jf
150500 ;+rf/, ;"rgf tyf lj1fkg ;]jf
150600 kq–klqsf tyf 5kfO{ vr{
150700 sldzg, l8:sfp06, kmL; tyf cGo z'Ns
150800 /f]oN6L
150900 cGo
160000 6«6« fG;km/fG;km/
160100 ;/ ;/sf/L If]qsf/L If]q
160101 ef/tLo cGtMz'Ns lkmtf{
160102 cfof]hgf cg'bfg ;xfotf
160103 cGo cg'bfg ;xfotf
160200 lghL If]qlghL If]q
160201 Pg=hL=cf]= nfO{ gub tyf ljk|]if0f
160202 JolQmut ljk|]if0f
160203 k]G;g
160204 bfg–bftJo, rGbf, pkxf/ cflb
160205 aLdf bfjL
v/Lb laqmLsf]8 g+= zLif{sx? kl/jTo{ d'b|f
-!_ef/tLo d'b|f
-@_hDdf
-!_+-2_=-3_kl/jTo{ d'b|f
-$_ef/tLo d'b|f
-%_hDdf
-$_+-%_=-^_170000 k|ToIf k|ToIf ljb]ljb] zL zL nufgLnufgL
170100 k"FhLut ;xeflutf (Equity Capital)
170200 nufgL lkmtf{
170300 cfk|jf;L ljk|]if0f tyf ;DklQ v/Lb÷laqmL
180000 j}b]j}b] lzs C0f ;lzs C0f ;xfotfxfotf
180100 ;/ ;/sf/L If]qsf/L If]q
180101 ljb]zL C0f
180102 C0f -;fFjf_ e'QmfgL
180200 lghL If]qlghL If]q
180201 ljb]zL C0f
180202 C0f -;fFjf_ e'QmfgL
190000 cfoftcfoft
190100 Pn=;L=cGtu{t
190200 cGo
200000 j}b]j}b] lzs lzs lgIf]k lgIf]k bfloTjbfloTj
210000 cGt/ a}+scGt/ a}+s
hDdfhDdf
======================== ===================tof/ tof/ ugug] { r]s r]s ug]{ug]{
a}+ssf] gfd M ===========================================a}+ssf] gfd M =========================================== cg';"rL cg';"rL - # #zfvf M =================zfvf M ================= kmf=g+=g]=zf]= kmf=g+=g]=zf]= - @-v_ @-v_sf]8 g+= ==============sf]8 g+= ==============tof/ u/]sf] ldltM =========================tof/ u/]sf] ldltM =========================
-?= xhf/df_-?= xhf/df_
z'? z'?df}Hbft df}Hbft
-!_ -@_ -#_ -!_ ± {-@_–-#_} = -$_ -%_ -^_ -&_ -%_ ± {-^–&_} = -*_
400000 ljb]zL d'b|f gub df}Hbftljb]zL d'b|f gub df}Hbft
410000 ljb]zL Ph]G;L lx;faljb]zL Ph]G;L lx;fa
420000 k|=sf= ÷ s]=sf= lx;fak|=sf= ÷ s]=sf= lx;fa
430000 If]qLo sfof{no lx;faIf]qLo sfof{no lx;fa
440000
450000 lj=d'= ljN; vl/b lx;falj=d'= ljN; vl/b lx;fa
450100 8]lj6
450200 qm]l86
460000 ;6xL 36j9 lx;fa;6xL 36j9 lx;fa
460100 ljN; v/Lb lx;faljN; v/Lb lx;fa
460101 8]lj6
460102 qm]l86
460200 km08 6«fG;km/ lx;fakm08 6«fG;km/ lx;fa
460201 8]lj6
460202 qm]l86
460300 ljlgdo kl/jt{g lx;faljlgdo kl/jt{g lx;fa
460301 8]lj6
460302 qm]l86
470000 8«fˆ6 SoflG;N88«fˆ6 SoflG;N8
tof/ ug]{ r]s ug]{
g]kfn /fi6« a}+sg]kfn /fi6« a}+szf]wgfGt/ dxfzfvfzf]wgfGt/ dxfzfvf
ljb]zL d'b|f -gub ef=?=afx]s_ v/Lb÷laqmLsf] dfl;s r]lsË ljj/0f
@) ============= ;fn ====================== dlxgf
sf]8 g+=sf]8 g+= zLif{szLif{s
hDdf MhDdf M
kl/jTo{ ljb]zL d'b|fkl/jTo{ ljb]zL d'b|f ckl/jTo{ ljb]zL d'b|f -ef=?=_ckl/jTo{ ljb]zL d'b|f -ef=?=_
qm]l868]lj6 clGtd df}Hbft8]lj6 qm]l86clGtd df}Hbft
a}+ssf] gfd Ma}+ssf] gfd M cg';"rL cg';"rL - $ $zfvf Mzfvf M kmf=g+= g]=zf]=kmf=g+= g]=zf]=- # #
tof/ u/]sf] ldlt Mtof/ u/]sf] ldlt M
-!_ -@_ -#_ -$_ -%_ -@_ +-#_++ -$_+ -%_= -^_ -&_ -*_ -(_ -!)_ -&_ +-*_++ -(_+ -!)_= -!!_ -!_ +-!!- ^_= -!@_
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hDdf MhDdf M
lgIf]k aLr /sdfGt/
s'n vr{s'n vr{
j}b]lzs lgIf]k bfloTjsf] dfl;s ljj/0fj}b]lzs lgIf]k bfloTjsf] dfl;s ljj/0f
@)=========;fn ==============dlxgf
-?= xhf/df_-?= xhf/df_
jL=kL= , ljk|]if0f tyf gub ljb]zL d'b|f
hDdf
cfˆgf] sfof{no
vftfx? aLr
clGtd df}Hbft clGtd df}Hbft sf]8 g+=sf]8 g+= zLif{sx?zLif{sx?
hDdf ePsf] /sdhDdf ePsf] /sd
g]kfn /fi6« a}+sg]kfn /fi6« a}+s
zf]wgfGt/ dxfzfvfzf]wgfGt/ dxfzfvf
s'n hDdfs'n hDdfcfˆgf] tyf cGo a}+s
sfof{no aLr
gfkmf gf]S;fg lx;fjaf6 hDdf
x'g cfPsf]
lgIf]k aLr /sdfGt/
sf]8 g+=sf]8 g+=
vr{ ePsf] /sdvr{ ePsf] /sd
g]kfn leq
g]kfn aflx/ ljk|]if0f tyf gub lj=d'= e'QmfgL
cfˆgf] sfof{no
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cfˆgf] tyf cGo a}+s
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................... r]s ug]{
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Annex - 1
F.N.Ne.So. - 1Nepal Rastra Bank
Balance of Payments DivisionMonthly Statement of Purchase/Sales of I.C. Cash
Year 20...... Month .................
Name of Bank / Exchange Counter/ Money Changer =================================================================
Branch : ……………..
Code No.: =================
(Rs. in Thousand)
Particulars Opening Balance Purchase Sales Closing Balance
From /To Party
From /To Bank
Total
================================ ============================
Prepared By Checked By
Date MNote:- (a) I.C. Purchased from Other Local Banks, Bank Branches, Exchange Counters, I.C. Fund and Money Changers should be
presented in the "purchase" column of Bank.
(b) I.C. Sold to Other Local Banks, Bank Branches, Exchange Counters, I.C. Fund and Money Changers should bepresented in the "sales" column of Bank.
Name of Bank: ...........................Branch: .....................................Code No. ..................................
(1) (2) (1)+(2)=(3) (4) (5) (4)+(5)=(6)
100000 Exports
100100 Adv. Payments of Exports
100200 Payments of Export Bills
100300 Payments of Other Export
100301 Local sales of Fuel
100302 Export Insurance Claims
100303 Import Insurance Claims
100304 Others
110000 Ttransportation
110100 Local Airlines
110200 Land Transportation
(1) (2) (1)+(2)=(3) (4) (5) (4)+(5)=(6)
120000 Travel
120100 Tourists
120200 Local Hotels
120300 Local Travel Agencies
120400 Local Trekking and Rafting Agencies
Total Convertible Currency
Indian Currency
Total
Code No.
Code No. Particulars
Purchase SalesConvertible Currency
Indian Currency
Indian Currency
Total Particulars Convertible Currency
Indian Currency
Total Convertible Currency
Year 20........................Month................................
F. N. Ne. So. - 2(Ka)Annex - 2
NEPAL RASTRA BANKBALANCE OF PAYMENTS DIVISION
Monthly Statement of Purchase / Sales of Foreign Currency (Except I.C. Cash)
(Rs. In thousand)
Purchase Sales
120500 Education
120600 Business Tours
120700 Medical Treatment
120800 Passport
120900 Refund From / To Travelers
121000 Others
130000Income / Exps. on Labour & CapitalInvestment
130100 Government Sector
130101 Interest on Bank Investment
130102 Interest, Dividend etc. on other Investment
130200 Private Sector
130201 Interest on Bank Investment
130202 Interest, Dividend etc. on other investment
130300 Salary and Wages
(1) (2) (1)+(2)=(3) (4) (5) (4)+(5)=(6)
140000 Govt. Transactions (NIE)*
140100 Nepalese Diplomatic Missions Abroad
140200 Others
150000 Other Services
150100 Repair & Maintenance Services
150200 Insurance Services
150300 Construction Services
150400 Professional and Technical Services
Communication, Information and Advertising Services
150600 Newspaper and Printing Exps.
150700 Commission, Discount, Fee and other Charges
150800 Royalties
150900 Others
150500
Convertible Currency
Indian Currency
Total Code No. Particulars
Purchase SalesConvertible Currency
Indian Currency
Total
160000 Transfer160100 Government Sector160101 Indian Excise Refund160102 Project Aid / Grants160103 Other Aid / Grants
(1) (2) (1)+(2)=(3) (4) (5) (4)+(5)=(6)
160200 Private Sector160201 Cash / Remittances to NGOs160202 Personal Remittances160203 Pension160204 Charity,Donation,Gift etc.160205 Insurance Claims170000 Foreign Direct Investment170100 Equity Capital170200 Investment Refund
170300 Migrant Transfer & Assets Purchase / Sales
180000 Foreign Loan Assistance180100 Govt. Sector180101 Foreign Loan180102 Loan Repayment (Principal)180200 Private Sector180201 Foreign Loan180202 Loan Repayment (Principal)190000 Imports190100 Under L/C190200 Others200000 Foreign Deposit Liabilities210000 Interbank
Total
* NIE - Not included elsewhere.
Prepared By Checked By
Date :
Total Code No. Particulars
Purchase Sales
Convertible Currency
Indian Currency
Total Convertible Currency
Indian Currency
Name of Bank: ............................Branch: ....................................Code No. ...................................
(1) (2) (3) (1) ± {(2)-(3)} = (4) (5) (6) (7) (5) ± {(6)-(7)} = (8)
400000 Foreign Currency Cash410000 Foreign Agency A/c420000 Head Office A/c430000 Regional Office A/c440000450000 FC Bills Purchase A/c450100 Debit450200 Credit460000 Exchange Fluctuation A/c460100 B. P. A/c
460101 Debit460102 Credit460200 Fund Transfer A/C
460201 Debit460202 Credit460300 Revaluation / Devaluation A/c
460301 Debit460302 Credit 470000 Draft Cancelled
Total
Prepared By
Date :
Particulars
NEPAL RASTRA BANKBALANCE OF PAYMENTS DIVISION
Monthly Cheking Statement of Purchase / Sales of Foreign Currency (Except I.C. Cash)Year 20.......................Month .................................
Checked By
Non-Convertible Foreign Currency (I.C.)
Credit Closing BalanceDebit
Annex - 3F. N. Ne. So.- 2 (Kha)
(Rs. In thousand)
Opening Balance
Debit Credit Closing BalanceOpening Balance
Code No.
Convertible Foreign Currency
Name of Bank : ..................................
Branch : ..............................................
Code No. .............................................(Rs. in Thousand)
Outward BP, Inward From Remittances Within With Remittances & Within With Profit & Loss
& FC Cash Own Other F.C. Cash Own Other
Payments Offices Banks Receipts Offices Banks
(1) (2) (3) (4) (5) (2)+(3)+(4)+(5)=(6) (7) (8) (9) (10) (7)+(8)+(9)+(10)=(11) (1)+(11-6)=(12)
800000 Foreign Diplomatic & Aid Missions
810000 Foreign Aid Projects
820000 Foreign Organisations
830000 Foreign Pension Camps
830100 British Gorkha
830200 Indian
840000 Foreign Airlines
850000 Foreign Nationals
860000 Foreign Employment Agencies
870000 Forex A/c of Local Banks
880000 Other Deposits
Total
Date :
C:/My Document/G. D. Shrestha/Excel -English Ne.Sho. Form/Sheet-3
Nepal Rastra BankBalance of Payments Division
Monthly Statement of Foreign Deposit Liabilities
Transfer Between AccountsTransfer Between AccountsOpening Balance
Annex - 4F. N. Ne. So. - 3
Year 20 .....................Month.....................
Particulars Inside Nepal
Total Closing Code No.Balance
Prepared By Checked By
Receipts
Total
Payments
Account