You are on page 1of 27

mNG|T mS b@C yB

xZ mm q$_R 6/2003

x! LT
2003 .U

x mS b@C yB xZ
SS] l` 62003
KFL xND
-Q

<< vKYM
x! LT uNe e}` l` 162002 .U k
70 u}c< YM SW[ I SS] <M::

` `e
I SS] L mNG|T mS b@C yB xZ
mm l` 62003 " }wKA K=ke LM::

TR
yl# xGB l@ TRg#M ys-W Ln bStqR bz!H mm WS_ l#
T rC bmNG|T yYNS xStdR xJ q$_R 162002 bYNS
xStdR dNB q$_R 392003 ytscWN TRg#M YYl# kz!H
bt=M bz!H mm WS_1. "b_ gNzB Y ytm\rt ytl y_ND ymNG|T B xZ |RT" lT
b_ gNzB kfi XNQSs@C bt= bmt$ m=r Y ltdrscW
yB XNQSs@C XWQ ys_ kmt$ m=r b bYNS
xStdR xJ m\rT bC g!z@ WS_ yfiM y_ gNzB KFN
XNdSkTl# y-BQ yB x\R |RT nW
2. "_ gNzB nK Ln" lT _ gNzB b| Y yl YNM b_ gNzB
XNdtkwn y-R yB XNQSs@ nW

3. "}cwdu= H>dw" TK Se mS u? lK?KA mS u?'


` U Kcx Kc< MKA U Kg< n Mcucu<
H>dw U upT> }KA u< uY^ L SK< Te[ Mk[uu
U u_ w }SLi M}[ H>dw c=J' w`' Sk' w`
<K H>Xw U K?L T<U KSe u= S[ KuN w
Y=ML::
4. "tkY B" lT kxND mT bC bn g!z@ WS_ mkfL lbT :
nW
5. "PGM" lT bmNG|T mS b@t$ ?G Y ytm\rt ymNG|T
mS b@t$ n nW
6. "PjKT" lT bxND ymNG|T mS b@T xStdR SR l yidq bjT
ytfqdlT btwsn g!z@ WS_ y-qQ y| XNQSs@ nW
7. "yB mZgB" lT cWM yB XNQSs@C bB SRT WS_
bmjm dr ymzgb#bT mZgB nW
8. "yB XNQSs@" lT bmNG|T YNS xM Y W-@T ySkTL
ygb! wYM w XNQSs@ nW
9. "vM o" TK bWL wYM <L < uJ< LnC U
Se mS u? fe} T>M< <::
10.

"vK" TK }cwdu= H>dw X y-bQbT U vM

o yqrbbT Kcw ' ` U mS u? <::


11.

" w U w[" TK u`' unKA' uY`q' u['

uA`' U uS_ Skk uSdcK< }a c< c^i


U S J H>du< Sw M}c[ gNzB wYM NBrT <::
12.

" L< `V" TK ekS< }S< KSe mS u?

K=k`b# T>vcWN TSMC' TemC' SdcK<


T>SK~ uw T>g< c <::
13.

"b!T wYM K!T" bwqW yB xZ |RT ytscWN

TRg#M YYl#

SS]< }T> wsN

I SS] ue e}` q$_R 162002 xNq{ 3 N;#S xNq{ 2


m\rT SY mS u? }wK< u}SK~ G<K< Y }T> JM::
ymmW
yz!H mm
1. b_ gNzB Y ytm\rt ytl y_ND yB xZ |RTN bm-qM b_ND
yB mZgB xZ z BTN :N lmmZgB RT lDrG
2. btzrUW
wQE

yB xZ B xwqR SRT m\rT TKKl


yt

yB

mr

bzUjT

lmNG|T

lLT

xUC

yqRbWN ymr _T lL wQE TKKl mr Y bmmSrT


ytl yWn@ xs_ XN!R lSL
3. G ytgbTN B lw l!WL kClW bjT m-N UR ln[R
ySCL yMZg yKTTL xsR |RT bmzRUT ybjT xf[N
lL
4. btl MKNC l!sbsb# yYCl# tsBb! C yG C y-
gNzB wYM NBrTN kmZgB msrZ ySCL yxf[M |RT b| Y
lL
5. yYNS XNQSs@ ytkwncW ytmzgbcW yB snC
mGBT |RT lW mNgD dHNncW t-B XN!z# wYM XNd
xSfg!nt$ XN!wgD lDrG nW

KFL h#lT
ymNG|T B xZ
ymNG|T B xZ |RT
1. yB | m\rT

h.

ymNG|T mS b@C kbjT |RT UR xB yD b_ gNzB


XNQSs@ Y ytm\rt ytl y_ND yB xZ |RT m-qM
YRcL M kS icW ytn xKL yB x\RN mqM yfLg# ymNG|T mS b@C _q&cWN l xQRbW
SfqD YCl#

l. yB XNQSs@C b_ gNzB ldrgW gb! b_ gNzB lfimW KF


:WQ mS-T YRcL
/. y_ gNzB XNQSs@N ymlKT dT b|RT ymzgBbT x\R tG
E mdrG xlbT
m. bmt$ m=r yqRb#$ yG CN bC g!z@ WS_

mKfL

ySCL x\R mzRUT xlbT


\. bz!H mm m\rT ykwnW ZRZR xf[M b_ gNzB XNQSs@ Y
ytm\rt ytl y_ND yB xZ |RTN y_ gNzB xStdR X
KF x\R yB xwqR SRTN ybjT NLN mktL xlbT
2. yB mZgB xZ z
h. ymNG|T mS b@C b_ gNzB Y ytm\rt ytl y_ND yB
mZgB xZ |RT bm-qM yb!T -Q yB m-N X yK!T
yB LK xN kl@W UR Xk#L XN!N bSCL mLk# mZ
xlcW
l. yXNN yB mdB XNQSs@ bmdb h#n@ ywQbTN
N b!T wYM K!T -B mZ xlbT
/. mS b@C m\rE yB xZ qmRN BT = : + yt
BT mRH tkTlW cWN mZ xlcW

3. yB xwqR |RT
ymNG|T mS b@C yYNS XNQSs@C bymdcW tlYtW XN!
mzgb# lDrG bSCl# kz!H bC btqT yB ml q$_C m\rT
cWN mmZgB xlcW

h. k1000 - 1999 yxgR WS_ gb!


l. k2000 - 2999 yW+ XR
/. k3000 - 3999 yW+ BDR
m. k4000 - 4099 y_ gNzB _ gNzB Ln ZWWR
\. k4100 - 4999 BT
r. k5000 - 5599 :
\. k5600 - 5699 yt BT
. k6000 - 6999 yw B
4. ybjT xdrjT |RT
ymNG|T mS b@C bbjT xdrjT |RT m\rT ytfqdcWN bjT
ywWN w yT XN!L tlY

bts-#cW ybjT ml C t-QmW

yB XNQSs@cWN mmZgB xlcW


5. yYNS `nT
ymNG|T mS b@C yYNS | tgb!W y| KFFL xdrjT T
BTN kBKnT k_T mkkL XN!CL XN!h#M | Y iNtW l# ?C
xJ dNC mmC XN!m DrG xlcW

6. yB | ;#dT
h. yB MZg mn
cWM yB XNQSs@ bgb! drs" wYM kw SmSk wYM
kB MZg z wYM Xnz!HN l!tk# kCl# XWQ btscW
snC mnT xlbT

l. yB MZg KNWN
yB XNQSs@ mn snD ytzUjcW C bXlt$ byYNS
MN bB mZgB Y mmZgB bB l@jR Y mwrS
xlcW
/. yB RT zUjT
bB l@jC Y bYNS MNcW ytmzgb# C N twS
wRE mE yB RC bwQt$ mzUjT xlcW
m.yB mZg! MZg
bbjT mt$ m=r yg!z@E C mZg! MZg tkW
yzmn#N B bmZUT C lq bjT mT mtlF xlcW
\. yYNS mGl
bbjT mt$ m=r ygb! w B -l ZRZR ygb! yw
B y_ gNzB FsT yBT :C mGl mzUjT xlbT

yB snC mGBT xZ x-qM


ymNG|T mS b@C cWNM yB XNQS
YM XWQ bscW q_lW btmlkt$T yB snC mGBT mZ
xlcW
1. ygb! msBsb! drs"
h.

bxgR WS_ gNzB lsbsB gb! ygb! drs" m1 /1/1


/1/2

/1/3

wYM

bSfqD

btM

drs"

wYM

bx@l@KTn!KS drs"
. SpElC FRD b@C ktgLUC ysbSb#TN ym B m
85 mqbL xlcW
2. yw SmSk
7

h. gNzB lfi KFC yw SmSk m/7 | Y L


. bSpElC bFRD b@C bm85 ktsbsbW gNzB wd mdb
gb! lwR Lnt$N tm> lDrG bQD bm86 MZgW
mwrS YRbL
3. yB MZg z
_ gNzB yYNqqScW wYM _ gNzB nK Ln# cWM yB
KNWC bB MZg z m9 mfiM xlcW
4. ygb! drs" -l
byXlt$ ytsbsb gNzB bgb! drs" -l m31 /3/2 -l
gb! mdrG xlbT
5. bgb! ml q$_R ytly ygb! drs" -l
bgNzB sBb!C ytsbsb _ gNzB ygb! ml q$_R ytly ygb! drs"
-l m65 Y tzRZ l gNzB bm1/3/1
/3/2 mtlF xlbT

6. yB XNQSs@ mZgB
h. bxgR WS_ gNzB lkwn# yB XNQSs@C yB
XNQSs@ mZgB lxgR WS_ m12

XNQSs@C

ymjm dr MZg mdrG xlbT


l. bgNzB bk#L ykwn# ygb! w C b_ gNzB
mZgB /60/1 tlYtW bZRZR mmZgB xlcW
/. bz@ NS KF x\R y-q ymNG|T mS b@C
ytfqdcWN

yKF

SwqE

mn

bDrG
8

ykWcWN KFC bKF mZgB m 602


mmZgB q yKF CN byg!z@W mktL xlcW
7. yB l@jC
bB mZgB Y ymjm dr MZg ytkwnlT B
byB mdb# tlY bB l@jR Y mmZgB xlbT
8. ybjT m- l@jR
mS b@C ytfqdcWN bjT XNQSs@ bYNS MN+ bw
B bmlyT qYnT lW ytStkl MZg bbjT m- l@jR
m16 kwN xlcW
9. yB RT
ymNG|T mS b@C wRE yB RCN bxgR WS_ gb!
XRyBDR B m21 bmdb bjT w B RT
m22 bpEL bjT w B RT m23 bgNzB
ZWWR B RT KFL 1 X 2 m24 btsBb! C
m25 btkY B RT m26 X bB mz
RT m27 x"nT RT zUjT xlcW

yB xZ ZRZR xf[M
1. ygb! B xZ
h.

b_ gNzB X bc&K ltsbsb gNzB b fD ytm tkY q$_R


yts-W s@ lW ?UE ygb! drs" ms-T xlbT

l. ygb! drs" ytr-lT B b:lt$ bB mZgB Y mmZgB bB


l@jR Y mwrS xlbT
/. w ytdrgW gNzB bXlt$ bB mZgB Y mmZgB bB l@jR
Y mwrS xlbT
9

2. yw B xZ
. w kmdrg# bT SlwW yt Sr mQrB SLN lW xL
mfqD xlbT
.

bz@ N yNK xgLGlT y-q mS b@C wWN


kmFqcW bT yKF W yt-yqWN KF l!FN yCL mn#N
T xlcW

. w ytdrgW gNzB bXlt$ bB mZgB Y lz!h# tGR btzUjW


yMpEWtR |RT mmZgB bB l@jR Y mwrS xlbT
. ymNG|T mS b@C l_QN y| Sk@ wC yWlWN
gNzB xStdR bgNzB yxtK z kwN xlcW
. mS b@C b btfqdW m-N LK y_QN | Sk@ wC
B mm|rT xlcW
. k_QN y| Sk@ wC B Y l!kfL ygW ygNzB m-N
b btfqdW ygNzB LK HL B mN xlbT
. KF ytfimbT y_QN | Sk@ wC B Sr b_QN wC
-l Q{ tL lB KFL s!qRB btW Sr LK c&K tsR
lgNzB mtT xlbT

3. yZWWR B
ymNG|T mS b@C
h.

k // ytlfcWN ybjT B

l.

b // bk#L bScW ll@ xL ytfim _ gNzB nK Ln


yKF gNzB

/. // fsS ydRg#TN B
m. bz@ N yNK B ytkftcW kn byXlt$ kNK bdRcW
mr m\rT
\. bC g!z@ WS_ mfiM lRcW KF ySfLUcW gNzB
k // s!scW b#N bwQt$ bZWWR B mZGbW
mZ xlcW

10

2. XNN yZWWR B byXlt$ bB mZgB bl@jR Y mw


rS xlbT
4. ytsBb! B xZ
h. yQD KF C |LN lW xL s!fq B mkfL xlcW
l.

y| Sk@ QD KF bsT qT WS_ mwrD


xlbT SlmwrM bSr mrUg_ YRbL

. ytsBb! B bqE Sr s!qRBbT B btsBb!

BnT mZ

lbT ytsBb! B KMCT XNYf-R q$__R mdrG xlbT


.

mS b@C bxlM xqF G SMMnT m\rT bNK bk#L


lkFt$T l@tR F K!T (Letter of credit) lgb#T ST
ytlfWN gNzB btsBb! BnT mZGbW bmZ KTTL
DrG xlcW

. lXNN ytsBb! B yB l@jR tsRlT KTTL mdrG


xlbT
. ytsBb! B XNQSs@ bXlt$ bB mZgB Y mmZgB
bB l@jR Y mwrS xlbT

5. ytkY B xZ
ymNG|T mS b@Ch. cWM wdT KF yfiMcW C tkY BncWN
yrUG_ bqE Sr s!qRB SLN lW xL s!fqD B
btkY BnT mZ
l. bt-qqW ybjT mT ltkwn ypEL PjKT bbjT mt$ m=r
Y yqrb yKF _q&N bC g!z@ tkY B mZ gNzb#
s!dRcW KFWN bmfiM tgb!WN MZg kwN
/. ktl xT qNsW SqTN yGBR X l@lC C lmlktW
GBR xSgb! xL wQt$N -BqW StlF
m. lXNN ytkY B yB l@jR bmKfT KTTL DrG
\. ytkY B XNQSs@C bXlt$ bB mZgB Y mmZgB
bB l@jR Y mwrS
11

xlcW
6. y_QN | Sk@ wC xZ
ymNG|T mS b@C
h. l_QN y| Sk@ wC yWlWN gNzB xStdR bgNzB
yxtK z kwN
l. b btfqdW m-N LK y_QN | Sk@ wC B mm|
rT
/. k_QN y| Sk@ wC B Y l!kfL SlgW ygNzB
m-N b btfqdW ygNzB LK HL B mKfL
m. KF ytfimbT y_QN | Sk@ wC B Sr b_QN
wC -l Q{ tL lB KFL s!qRB bSrW LK c&K
tsR lgNzB mKfL
xlcW

7. ybjT q$__R
ymNG|T mS b@C
h.

ytfqdcWN bjT b| KFL wYM bPjKT bYNS MN+ X


byw

yB

mdb#

ybjT

m-

l@jR

kFtW

XNQSs@WN mmZgB m-R


l.

w wYM G ygbT B kmfq KF kmfi bT bjT


Slm rUg_

/. cWM TKKl w bbjT ktzW w xlmBl-#N rUg_


m. ltwsn w XN!WL G ytgbTN bjT B
ymmZgB x\R mktL
\.

yG T:Z yts-bT ygNzB m-N kmS b@t$ yidq bjT Y


mqns#N

r. bbjT Ltmlkt yBDR yXR G"TN bbjT J bgliW m\rT


bt= bjTnT bmmZgB bmZ RT DrG
xlcW
12

8. yB RT
h.

yB RT kmzUjt$ bT yx-Y ytq{ l@jR N


TKKlnt$ mrUg_ xlbT

l.

TKKlnt$ ytrUg-W yx-Y B l@jR N wd gb! w


ZWWR tkY tsBb! B RT Drg! Q{ Y bTKKL
mtlF xlbT

/. byB RT QC Y ysfrW yB N wd B mz Y
tL yb!T K!T DMR TKKlnT mrUg_ xlbT
m.

bB mz RT Y yyW yNK B X yNK


l@jR N TKKlnT byw yNK B SrqE bzUjT
mrUg_ xlbT

\. ytzUjW wRE yB RT yNK B SrqE kNK


B mGl UR bmS b@t$ ybY ` wYM XRs# bwKlW
R wRE yB RT l // mK xlbT
r. ymS b@t$ ytzU B RT zg bxmt$ m=r k!tC
RT UR tzUJ bmS b@t$ ybY ` wYM XRs#
bwKlW R l // mK xlbT
9. yB mZg!
B kmzUt$ bT yktl#T mkwN YRcL
h. y_ gNzB yNK B yZWWR yC g!z@ tkY B
ytsBb! ytkY B ytq{ l@jR C kx-Y l@jR N UR
mrQ xlcW
l. yyB mdb# ytStkl ybjT l@jR N kXNN yw B l@jR
TKKl w N UR mn[R xlbT
/. yg!z@E CN ygb!:RBDR C k1000 3999
yw B k6000 - 6999 X yZWWR C k4000 - 4099 N
wd t BT 5601 bR z@ mdrG xlcW

13

m. y B N y_N B 4101
ytkY 5000 - 5999 ytsBb!

yNK B 4103

4200 4999 X yt BT

5601 C wd q bjT mT mtlFmR xlcW


10. yB mGl
h. mS b@ SlmS b@cW yYNS xM yxf[M
ygNzB FsT mrC lWn@ xs_ bmC mLk# zUjT
xlcW
l.

yB mGlW yB xZ |Rt$N l!s!CN yB


SwC XN!YZ tdR yxgR Ws_ gb! bjT ktsbsbW UR
yW+ xgR BDRXR ywjW bjT ktStklW bjT X kwW
UR tn{rW mQrB xlcW

yBDR XR gNzB FsT yB xZ


NWM ymNG|T mS b@T kxlM xqF DRJC kW+ xgR lU> mNG|
T ygWN yBDR yXR gNzB2. k ytlfWN ygNzB FST
3. bmS b@t$ NK q_ kxb XR sC ygWN B
bmNG|T yB xZ |RT m\rT ytzUTN RT F xWNTS
WcC mZgC yRT Qrb! QCN bm-qM b#N mZG
mZ wRE yB xmT xmE Rt$N kNK mGlW UR
QrB xlbT

1. yB MZg KNWN
ymNG|T mS b@C lmNG|T B xZ btzrUW yB xZ
zmE mr |RTN bmktL yB MZgcWN kwN lcW s!N
kx@l@KTn!KS W bn z MZg ykWn# mS b@CM

14

mdbWN yB x\R bm-bQ tgb!WN mGBT bm-qM yB


MZg kwN xlcW

KFL ST
ymNG|T B RT YzT yQrb! g!z@
yRt$ YzT
1. ymNG|T mS b@C kT MN+ kBDR XR
yg#TN B x-qM RT byw l
// QrB YRcL

yRt$M YzT yktl#TN Y=M

Lh. yxgR WS_ gb!yXRyBDR gb! B RT


l. ymdb w B RT
/. ypEL bjT w yB RT
m. ygNzB ZWWR B RT
\. ytsBb! B RT
r. ytkY B RT
s. yB mz RT
. yNK B SrqE RT
2. bz!H xNq{ N;#S xNq{ 1 m\rT kqRbW RT UR kNK
St&TmNT bmt$ m=r DHr B mz RT X ymS
b@t$ y_ gNzB - sRtFk@T tY mQrB xlbT

yRT Qrb! g!z@


1. ymNG|T m| b@C bwRE RcWh. kT MN+ ywsTN XN!h#M yBDR XR B RT
tk wR bg b7 qT WS_ ysn@N wR kmE B
zg UR XSk 20qN

15

l. byw m=r tsBb! CN GCN yYgL _q&CN


bmlkT yt mGl bzUjT kwRE RT UR
/. kmZgB ytsrzWN tsBb! B G yYgL _q& tk
wR bg b7 qT WS_ QrB xlcW
2. ymNG|T mS b@C bS RcW
h. ybjT mt$ bt-qq b60 qT WS_ cWN zGtW
lMRm ZG xDRgW lW !tR wQ
l. bW !tR ytmrmrWN ymt$N yB mGl yB
RT kW !tR bdrcW bxND wR g!z@ WS_ l
QrB
/. l!mls# yYCl# Ltkfl# yQD KFCN bmlyT l!mls#
Ll#bTN MKNT kY x+R mGl UR ybjT mt$
lq bh#lT wT WS_ l mK
xlcW
3. bzUjW mE RT
h. kmNG|T m| b@C ydrsWN ytmrmr yB RT
y:kE GM b@TN B b-lL b90 qT WS_ b#N
zG x-l knmGlW W !tR m| b@T lB
MRm qRL
l. ytmrmrWN

yMRm

W-@T knmGlW

b-lL l X MKR b@T q ybjT mT kmqq$ bT qRL


4. yFsT L xND B RT
lx! X lHbE LT PGC kxlM xqF

DRJC kmNG|

T ytgWN yBDR XR gNzB FsT yxf[M yB RT


mNG|T mS b@C tk wR bg b7 qT w lq
bxND wR g!z@ WS_ l n!St& QrB xl
5.
16

90
l n!St&

KFL xT
K=cucw MK H>Xw Sw SlSW[ /WRITE OFF/

NWM tsBb! B G yYgL _q& X y- gNzB wYM
NBrT kmZgB ym\rZ xf[M yktl#TN h#n@C rUg_ YRbL
1.

kl:W lmNG|T tm> l!N yg B lSmlS bm|


b@t$ bk#L ytdrg _rT mN kxQM bY mgt$N

2.

kl:W yflG B

kmZgB tsR wdT KTTL l!drGbT

bSCL mLk# yZ mn#N


3.

kmZgB ysrZ B wYM : wN ySkTL kn bw


bmmZgB ySCL bjT mz#N


}cwdu= H>dx' U vM o =G<U w
U w[ Sw K=c[ T>K< bz!H mm }SK~ Se` }
TEM}< c=< JM::

kYwQ b-#r
ktgll# W^} T>K SKSW[
1. vK< U ^j w[ U K?L Gw K?L< SJ< mS u?~
T u? kkt xStdR'kwr ^e` l|LN mS b@T
wYM kmsl#T xT uT^ c=['
2. vK< } K?K< SJ< umS u?~ c=['

17

3. vK< } "K< } w[ U K?L Gw K?K< mS u?~


T u? kkt xStdR' kwr ^e` l|LN mS b@T
wYM kmsl#T xT ` c=k`w'
4. KvK< mS u?~ SMkm K?Ku SJ< T>[ Te[
KSe~ c=['
5. ^h< lTp vK bz!H xNq{ kN;#S xNq{ 1 XSk 4 ktzrzT
bt= vK< vw~ uTem U } "K< u} u<M U
uS] wr T" }` Mk[u SJ< c=['

w` uT>SK
1. w` w` <d@ Tem }MK K= KSK<
u<d@ Tem< }SK}< w` KTeM T>eM
Gw w[ l@K< SJ< bGBR sBb!W mS b@T c=['
2. w` }LK w` <d@ Tem }kuK u=JU w`
< KTeM T>eM Gw w[ K?K< SJ< bFRD b@T
c=[

l@KA
1. vK< T>K< Se w u= KTe[ mS u?~ e
Se` uRD u? }kv L SJ< uTe[ c=['
2. uTe[ KSTEL U u dSw T>< }cwdu= H>dw'
U vM o bT>SK uG<< >? Te[ KTp[w pU
uL J S~ bFRD b@T c=[

kSe u? T>K Sw eKSc[


1. Se S/u? K?L Se mS u? T>M< }
cwdu= H>dw U vM o KTev mS u?~ e
Se`

uH>du<

}m

J<

Se

mS

u?

SM

Tv< uRD u? c=c'


18

2. }cwdu= H>dw' U vM o Se mS u?
KTeSKe }K [ }`< SN? KS~ uTe[ c=[

tsbsb ymNG|T gNzB lSmlS Sc eKT>v< `U


u=I SS] k 14 }SK}< }uk J w` ue}k` T<U
vK T>K w` 3,000.00/ / uL J Se w U w[
H>dw Sw SW[< u < vw LK< RD u? k`x <d@ T
Ku:: }kc< w S u K< T<U u
` }kS< Se` STEL~ xStdE bn mLk# c=[ H>dw
Sw SW[ LM::

ynJ TnT
1. bTnT bFsT bk@E lW_ wYM kXnz!H UR tmY
bn# MKNC bnJ KMCT Y ydRS g#DlT kB mZgB
tq> YdrUL
2. bz!H xNq{ N;#S xNq{ 1 btgli# MKNC ydrsW g#DlT
kB mZgB yqnsW xGB lW l|LN ys-WN yg#DlT
m-N (Standard) m\rT bDrG YL

w U w[ T>SK H>dw Sw
eKSW[
1. ue`q u[ U K w U w[
h. Se w U w[ kxQM bY bn h#n@ S[ U
Sc[l T>M ]` uT>SK}< W^} S/u? up~
KK=e }LM' u< U w[~ KTeSKe =G<U
^< U W^m< K KTp M}K SJ< T>M
S[ K=e c='
l.

?M.c=. /Letter of Credit/ } n< Mv' U }c[k


uSJ< U K=}" TM v T[ c=k`w'

/. <' }[< U }c[k< w' c' Uw` L<


`V u" <e u\ SJ< "< }cu[ U u<e<
"K< Gw ` S<S< T>[ S[ K=e c='
19

m.

c Te[ K?K< H>dw eKSJ< uT>SK}< "L u<M


up~ ]` k[uu T[ }cu SJ< c=['

\. Se }i`"] c= U c=c[p }i`"]< K= KSK<


}mWN GT lml# uK=e Te[ c=['
r.

K<' K}[<' U K}c[k< w w[ }m uJ<


Kcx L mS u?~ uFRD u? e Se` u< U w[~
KTeSKe Ltl s!N

2. ud KS U K}nK w U w[
h. u< U w[~ ud nKA S eKSJ<
KT>SK}< Se "M ]` k`x nKA< J }wKA
M}S SJ< K=e U K?L I "M [u O
Te[ c=k`w'
l. t-lW U S< w' c' Uw` L< `V
u" e u[ SJ< "< u<e< < Gw `
S<S< T>[ S[ K=e c='
/. c Te[ K?K< H>dw eKSJ< KT>SK}< "M up~ ]
` k[uu T[ }cu SJ< c=['
3. u` U u}a U K w U w[
h. u` U u"vu= S T>c w w[
<S K u"vu=< vl< Se e}` c=['
l. <' S<' }[< U }c[k< w' c' Uw`
L< `V u" <e u\ SJ< "< }cu[ U
u e< < Gw ` S<S< T>[ S[ kmNG|T
xStdR c='
/. c Te[ K?K< H>dw eKSJ< uT>SK}< "M u<M
up~ ]` k[uu T[ }cu SJ< c=['

MKA < J< k[ Uwa X L< `V


B Slm\rZ

20

1. uMKA

T><

k[

Uwa

L<

`V

MKA< =k` uT>SK}< "M c=c'


2. k[ Uwa L< `V U S uT>SK}< "M c=K
kU c=M uU T>< K~ MKA Se TM
c=wsN
3. k[ Uwa L< `V nkU c^` u=e SM =k`
c=['
4. k[ Uwa L< `V uwMi U QU < SJ< }u=
T[ bmS b@t$ y| xmR s!qRBbT::

Sw SW[ U T>S^u ee`


1. T<U }cwdu= H>dw' U vM o' w
U w[ Sw K=W[ T>K< u=I SS] K U
}kS< Se` STEL~ c=[ JM::
2. ymlktW

y|

KFL

u=I

SS]

<e

}kS<

Se`

STEL< s!rUG_ ys#N xStyT bkL <d@ Hdw `


KmS u?~ uL L Tp[w xlbT
3. Se mS u? uL L U c< uSM UM L<
bmlktW y| dT uT>k`wK <d@ Hdw SW[ ue
e}` w q$_R 39 k 40 N;#S xNq{ 1 KSe mS u?
u}c< eM w <e K< uT>SK <d@ cM'
u< S KmS u?~ }c< eM w uL uT>Ju
>? u<K< e} uTM eKK~ u`T< uT[
e}LMM::
4. KSe W^} }u=< uL }K S U p` ` u}
uM U T>K T<U }cwdu= H>dw' U yYgL
o Sw KSW[ T>K< ue e}` w q$_R 39
k 41 N;#S xNq{ 1 2 u}< SW[ JM::
5. kxgLGlT W yn# yqr_ t&MBC U cW RC kB
mZgB ktsrz# b xwUg bz!h# mm xNq{ 29 N;#S xNq{ 2
m\rT YL

Sw yT>c[ H>dw
21

1. }cwdu= H>dw' U yYgL o' w U w[


u=I SS] SW[ s!srZ T>SK}< Y^ M H>Xu< u SS
w `uM::
2. ytsBb! B yG wYM yYgL _q& B kmZgB s!\rZ lbjT
mt$ ktfqdW bjT ybL_ ktg bQD bw bjT l!ZlT YgL
3. u=I SS] SW[ Sw }W` u =Sw T>[ H>dw
uS<K< u}K Sw }Sx S `uM:: IU Sw <e *=
U < *= u>?< KT><< H>dw U`S^
uvK < L T>K< H>dw KS}M uT>eM SM< }S
x SkS Ku::
4. mS u? bYNS xStdR xJ q$_R 162002 Nq{ 16
3 m\rT Sw }c[< T>SK< vK <
KSM T>eM pU u\ SJ< KT[ u=e uS >? S
u< T Ku::

ymNG|T mS b@C tGR `nT

1. XNN ymNG|T mS b@T kBR 7,000 !


H BR yYbL_ gNzB yzWN yXNNN B snD kmZgB
lm\rZ lg# xGB lW yS KFL yqRBlTN Sr bz!H
mm WS_ ytqm-WN mSfRT y mn#N brUg_ Wn@
YsL
2. kBR 7,000 !H BR ybL_ gNzB yzWN /!B bmlkT
xSfg!WN T xDR xStyt$N bkL kSr UR l
qRL
3. /1/
40 3

22

y tGR `nT
1. ymNG|T mS u? Sw }c[< }cwdu=
H>dw' U vM o =G<U w U w[
H>dw eSM u\ T>k`u< ]` kuLM' [M:
2. vKu mS u? T>k`u< Sw T>c[< H>dxN YL
kF M'
3. w` 7,000 !H bY w < XN yH>dw snD
Sw KSW[ mS u? T>k`wKN Te[ u=I SS] <e
}kS< Se` T>TEL SJ< [M'
4. mS u? k[u< o bWS_ !T rUg }cu mS
u?~ uL L k< SJ< ^M'
5. mS u? k[u< kSw c[M o bYNS xStdR xJ X
dNB SW[ u}c< eM w <e SJ< [M'
6. Sw c[M o ` mS u? k[u< Te[ eSM <
T>SK}< mS u? e^ L' W^} U yWS_ !T
Tw^] nM'
7. K e^ < Te[ M' nK <v? M'
8.

=c[<

k[u<

H>dx

bx+R

g!z@

WS_

` T>`eu <? pa Wn@WN _q&WN qrbW


mS b@T b{h#F WL
9. w` 1,000,000 xND l!N BR T>uM w < H>dw
uT>SK eL>< T^ `A e}~ uTM
qRL
10. Sw

T>c[<

H>dx

}`}<

T>k`u<u

`U

KSe mS u? c^M'

l!sbsB LlN B kmZgB bm\rZ dT ymNG|T


mS b@C yWS_ !T yS DR

23

1. w` 7,000 !H TuM yH>dw snD Sw


KSc[ ye tGR lkWnW y| KFL ` k[u< o
bwQE y!T YL YYL'
2. uT p }cwdu= H>dx' U vM o '
w U w[ =G<U k[ Uwa L< `V H>dx
YlL'
3. Sw !c[< o k[uv< H>dx Q SJ< ^M'
STM'
4. u}TEL S[ M} Sw Tc[ o "K yeN tGR
lkWnW yS KFL SMdM'
5. ue xStddR xJ w SW[ umS u?~ [ Sw KT>c[<
H>dx u<K< e} uTM eL>< S[ uT
KmS u?~ uL L U KUM L< <d@ =cu
k`vM'
6. w` 7,000 !H bY yn H>dw Sw KSc[
=M eLg!< Te[ STEL< uT[ uT K<d@
=}LK KmS u?~ uL L U KUM L<
k`vM::
7. umS u?~ T" eK}c[< H>dx lmS b@t$ ybY `
u\ ]` k`vM::

KFL xMST
yYNS mGBT x-bQ
yYNS mGBT x-bQ
1. Sw eKT>qbT >?

24

h. SY mS u? T<U c Sw u=e Ke` S


Tq Kv<::
l. wNjL ytfimcW snC bFRD b@T Wn@ XSk!g# DrS myT
xlcW

2. Tq
h. SY mS u? e Sw< }u= S uJ
S Tq Kv<::
l.

SY

mS

u?

K`

u?

uTe[

=k`u<

KT>v< < Sw c p= TekS Kv<::


G< = =I < J< e Sw SY mS
u? uK?L TKU ?K?a> Tai tmY
yt&Kl! W-@C vK< TekS LK<::

3. Sw eKT^
h. SY mS u? =I uL }SK}< >? w u%EL
e Sw K}T] >? Sq U S `v< J
Sc =M uS~ T^~ }v` T Kv<::
l. T^ }[v< = umS u?~

uL L

<X@ }cv< e c SY mS u? Sw
}u=> J >? uL Tq Kv<U::

e Sw
1. e Sx ]`'
h. H>Xw penc? Sw K?a'
l. M M H>Xw ]`
/. K?KA e SK
2.

e penc? c
25

h. c
l. u= [c
/. H>Xw Uv T c
m. yYNS RC mGlC
\. K?KA c
3. e S }[v< c
h. <c Teh
l. wu?
/. *= ]`
m. K?KA e < }[v< c
XSk!wg DrS bqE _b tdRcW bxNq{ btmlktW m\rT mwgD
xlcW

e Sw Te }v` U
1. e | lkWnW y| KFL YglgLcW ynb yYNS Sw
S< u STEL Kv< Y Y`
h. e | ykWnW y| KFL =I u uk N;#S
xNq{ 2 }SK~ x SW[ uT[ S Kv< c
SK yS KFl# `M bg# Y Wn@ XN!s_ lmS
b@t$ ybY ` yWn@ B QrB xlbT
l. SY mSu? uL L T> e Sw
c = T>eM <d@ Te}LK Kv<::
2. Te
h. SY mS u? e Sw c uTnM Te
Kv<::

G< = K?KA }hK< Te S "K<

=I SkU LK<::
l. SY mS u? e Sw c Te }v`
uT>e` !-bQ =G<U KM}

Kcx vK<u SS<

T[ Kv<::
/. umS u?~ uL L c =e e tGR
ykWnW L c uL T> W^} XN!h#M
ye tGR kkWnW < K< fe KM} Kcx
26

( ) vK<u } U ]`~ KmS


u?~ uL L Sp[w `uM::

yt mmC
yYNS mGBT x-bQ mm q$_R 51991 X l!sbsB Ll B
kmZgB ym\rZ (write-off) mm q$_R 101993 t>rW bz!H mm
ttKtL

mmW }T> T>Ju >?


I SS] 15 2003 .U. Ua }T> [M::
=e uv

=T> MT

27

You might also like