lEoRljL; fofo/Lo:ikf.

MkW- ';kensofeJ%
lgk-vkpk;Z% la;kstd'p
(T;ksfr"ke~) eq-Lok-ihjkf"V;laLd`rlaLFkkue~] uonsgyh
^lE;d~ olfUr ro% ;fLeu~ l lEoRlj%* vu;k O;qRi;k ;fLeu~ dky[k.Ms losZfi "kM~
ro% olUr&xzh"e&o"kkZn;% olfUr (vk;kfUr ;kfUr p) l% ^laoRlj%* bR;qP;rsA vusu lEoRlj%
o"kSZdL; cks/d bR;fi oDrqa 'kD;rsA ,srjs; czk.kL; vusu eU=ks.k vL; ifjHkk"kk LiqQVk Hkofr &
^=khf.k oS 'krkfu "kf"V'p laoRljL;kgkfu lIr p oS 'krkfu foa'kfr'p lEoRljL;kgksjk=k;%**
bfr ,s- czk- 7@17
vFkkZr~ ,dfLeu~ laoRljs 360 fnukfu (vgksjk=k;% ok) rFkk fnujk=kh lEihM 720 HkofUrA
bRFka laoRljL; vU;s i;kZ;k% lEor~] o"kZe~] oRlj%] gk;u%] 'kd%] 'kjn~] lu~ bR;kfn orZUrsA
vr% o"kkZ.kke~ vuqfedijEijk ^lEoRlj%* bfrA dL;fpnfi lEoRljL; izo`fkdky% u
dsoya jk"VL; lektL; tkrs% (oxZfo'ks"kL;) ok lH;rke~ mfrp |ksr;fr izR;qr~ jkf"V;ijEijk;k%
izkphurke~ (,sfrn'kke~) vfi izdV;frA osn"s kq oSfndlkfgR;s"kq p cgq=k laoRljL; vok/kj.kk&Lo:ikn;%
izl`rk%A ,rs lEoRljk% dkyes.k ns'k&dky&ifjfLFkfro'kkr~ fofo/S% ns'kh;S% LoijEijkuqxq.ka rks'ks"kq
LolH;rk&ifjfLFkfro'kkn~ vuqikfyrk'pA
Hkkjro"ksZ laoRljL; iz;ksx% (izo`fk% ok) /kfeZd&lkekftddk;kZf.k mf'; ,o vklhr~A
fofo/k% Jksr&LekrZ;kxk% pkrqekZL;&vkxzk;.ksf"VizHk`r;% uolaoRljkr~ ,oa izorZUrsA dL;fpnfi uwruL;
lEoRljL; izorZudkys jktk Loiztka loZfo/.kku~ eksp;fr LeA .keqDrkuka tukuke~ vkfFkZdfLFkfr%
lek (Balanced) Hkofr LeA vusu uwrulEoRljkr~ vkfFkZd&lkekftdn`"Vk okLrfod:is.k iztk;k%
uwRuk izo`fkjkgksfLor~ uoizlwfrfjo dYI;rs LeA vr,o laoRljL; iztkifrfjR;fi laKk ikiBrs &
^iztkifr% laoRljks egkUd%* (rS-czk- 3-10-1)A iQyr% lksYyklsu iztktuk% uolEoRljL; Lokxre~
vuqikyup dqoZfUr LeA rnSo ^iztkuqjtukn~ jktk* bfr jkK% ifjHkk"kk lkFkZorh Hkofr LeA
Hkkjro"kZeqfT>Rok u Dokfi vU;=k uolEoRljL; rFkkfo/eqnkkLo:ia xkspjhf;rsA ldya deZ /
ekZuqxre~ ,sfgd&ikjykSfddkH;qn;tude~ bneso HkkjrL; oSf'k"Va ;nzk"Veeqa ^txn~xq#%* bfr:is.k
1

izfr"Bki;kekl vL; dhfrZirkdke~ vHkzfYygkpdkj pA

Hkkjrns'ks ;qxHksnkr~ fofo/laoRljk% izkpyu~A ;Fkk lR;qxs cz&l`f"V&iztkifr&c`gLifrlaoRljk.kka
izpyuekjEHk;keklA =ksrk;qxs cfycU/ukr~ okeulaoRljL; lglzktquZ o/kr~ ij'kqjkelEoRljL; jko.kfot;kr~
JhjkelEoRljL; izpyua cHkwoA }kijs Jhd`".kkorj.kkr~ Jhd`".klaoRlj% ;qf/f"BjlaoRlj% bR;kfn
izorZ;keklA rr% dfy;qxs dfylEor~] foelEor~] 'kkfyokgu'kdizHk`fruSdkuka lEoRljk.kka izo`fk%
leHkor~A
lEizfr ds"kkpu lEoRljk.kka ifjp;% izLrw;rs &
lIrf"kZlaor~ (u{k=klEor~] ykSfddlEor~ ok)
v;a ^lIrf"kZlEor~*] ^nSolEor~*] ^uk{k=klEor~*] ^ykSfddlEor~*] ^'kkL=klEor~*] ^ioZrh;lEor~*
bfr fofo/ukEuk izfFkrksfLrA ukEuSo LiqQVa orZrs ;r~ dkyks;a lIrf"kZe.MyekfJR; izorZrsA ,dSdfLeu~
u{k=ks lIrf"kZe.My% 'kra o"kkZf.k ;kor~ fr"BfrA rFkk fg c`gRlafgrk;ke~ &
,dSdfLe`{ks 'kra 'kra rs pjfUr o"kkZ.kke~A
izkxqkjr'pSrs lnksn;Urs llkohdk%AA (c`gRlafgrk 13@3)
bRFkesdL; lIrf"kZlEoRljL; ekua 'kro"kkZReda HkofrA vFk p lIrfoa'kfr% u{k=kkf.k lfUr rsu
lIrf"kZlEoRljk.kke~ ,da pa i;kZ;% ok 2700 o"kkZReda HkofrA vr ,o v;a lIrf"kZlEor~ ^dPpk
lEor~* bR;fi mP;rsA
}kijdfy;qx;ks% lU/kS lIr"khZ.kka fLFkfr% e?kku{k=ks vklhr~ bfr Jhen~Hkkxora ofDr &
;nk nso"kZ;% lIr e?kklq fopjfUr fgA
rnk izo`kLrq dfy}kZn'kkCnn'kkRed%AA (Hkkxoregkiqjk.ke~ 12@3)
rFkkfg xxZlafgrk;ke~ &
^dfy}kijla/kSLrq fLFkrkLrs (lIr"kZ;%) fir`nSore~ (e?kk)* bfrA
oLrqr% dfy;qxL; vkjEHkdkykr~ (3102 bZ-iw-) ipfoa'kfUro"kkZf.k ;nk vrhrkfu rnk vFkkZr~
3076 bZ-iw- o"ksZ lIrf"kZlEoRljL; i;kZ;% pa ok lekIr% vFkkZr~ uwrua lIrf"kZpa ;qf/f"BjL;
LoxkZjksg.kdkys vkjC/e~A rFkkfg &
dysxZrS% lk;dus=k (25) o"kSZ% lIrf"kZo;kZfL=kfnoa iz;krk%A
yksds fg lEoRljif=kdk;ka lIrf"kZekua izonfUr lUr%AA (jktrjf.kh)
lEizfr lIr"kZ;% vknzkZ;k% izFkes pj.ks lfUr ;s"kka n'kZua ikS"kekls d`".ki{ks lk;adkys iwoZfnf'k
dkqZa 'kD;rsA
;qf/f"BjlEor~ (3139 bZ-iw-)
;qf/f"BjL; 'kkludkys lIr"kZ;% e?kku{k=ks vklu~A rFkkfg c`gRlafgrk;ke~ &
vklu~ e?kklq equ;% 'kklfr i`fFkoha ;qf/f"Bjs u`irkSA (c`gRlafgrk] 13@3)
v;a lEoRlj% ek?k'kqDyizfrifn ;qf/f"BjL; jkT;kfHk"ksdkr~ vkjC/%A vL; vfHk"ksdkr~ ipes
2

fnus ek?k'kqDylIRE;ke~ mkjk;.ka vHkor~ ;nk firkeg% Hkh"e% nsgR;kxa vdjksr~A

dfylEor~ (3102 bZ-iw-)
Hkxor% Jhd`".kL; ikfFkZonsgkolkukr~ "kV~f=ka'kf% o"kSZ% vuUrja 17@18 iQjojh] 3102 bZ-iw- o"ksZ
ek?k'kqDyi{ks mTtf;U;ka e;jk=ks% dfylEor~ izkjEHk;keklA dfy;qxknkS iqjk.kkuka osnkuka p ladyua
uSfe"kkj.;s 'kkSud"ks% vkJes izkjHkr~A
foelEor~ (57 bZ-iw-)
Hkfo";iqjk.kkuqlkjs.k (3@1@7@14&18) dfy;qxL; vkjEHkkr~ f=klglzo"kSZjuUrja Hkxor% f'koL;
izlknkr~ ijekjoa'kh;L; jkK% xU/oZlsuL; iq=k:is.k fnO;'kfDrlEi% foekfnR;% f[kzLrkCnkr~ 101
o"kZiwoZa (101 bZ-iw-) tfueyHkr~A vusu 'kdkuka oSnsf'kdkuka fooUla d`Rok lukru/eZ.k% iquizZfr"Bk
vdkfjA dfy 3020 o"ksZ (82 bZ-iw-) foekfnR;% mTtf;U;k% flagklue~ vf/:f<roku~A jkT;kfHk"ksdkr~
ipfoa'kfn~Hk% o"kSZ% vuUrja dfy 3044 o"ksZ (57 bZ-iw-) pS=k'kqDyizfrifn 'kkfyokgu'kdkr~ 135 o"kSZ%
izkd~ foelaoRljekjEHk;keklA ijEijkuqlkjs.k vfLeu~ fnus foekfnR; Loiztka loZfo/.ksHZ ;% eksfproku~A
vr% .kku~ eqDrk% iztktuk% lksYyklsu rL; uwruL; lEoRljL; (foelEoRljL;) Lokxre~
vdqoZu~A dfy 3120 o"ksZ 19 f[kzLrkCns foekfnR;% LoxZexer~A
v;eso foelEoRlj% lEizfr ^Hkkjrh;uoo"kZ* & :is.k yksds izfl%A izfro"kZa gksfydk;k%
izk;% ipn'kfHk% fnuS% vuUrja pS=k'kqDyizfrinkr% vL; uoo"kZL; foelEoRljL; vkjEHk% HkofrA
vfLeu~ o"ksZ 21 ekpZr% uwru% foelEoRlj% ^dhyd*&laKd vkjH;rsA
,rnfrfjP; foekfnR;su O;kikfj.kka lkSd;kZ; xqtZjizns'ks dkfrZd'kqDyizfrinkr% uwruL;
okf.kfT;do"kZL; (Financial Year) vkjEHk% vdkfjA
'kkfyokgu'kd% (78 bZloh)
dkfynklkuqlkjs.k 'kdtkrs% ;% uk'ka djksfr l% jktk ^'kddkjd%* ^'kdkfj%* ok bR;qP;rsA vr
,o foekfnR;L; ikS=k% 'kkfyokgu% ^'kdkfj%* bR;qikf/eyHkr~A foekfnR;L; nsgkolkukuUrja
oSfn'kkdkuka vkrrkf;uka Hkkjrs vke.ke~ vR;f/da of/Zra tkre~A ,rs"kke~ vkkUrkuka oSnsf'kdkuka
'kdizHk`rhuka uk'ka d`Rok 'kkfyokgusu Hkkjrns'kkr~ rs"kka iyk;ua dkfjre~A rnk vkjH; ,o foelEoRljkr~
135 o"kSZ% vuUrja 78 f[kzLrkCns v;a 'kkfyokgu'kd vkjC/%A
,rnfrfjP; /zqolEor~ (27376 bZ-iw-)] dksYye mr ij'kqjkelEor~ (6177 bZ-iw-)] tSu;qf/
f"Bj'kd% (2624 bZ-iw-)] uUn'kd% (1504 bZ-iw-)] 'kwnzd'kd% (756 bZ-iw-)] pkgeku'kd% (612 bZiw-) izHk`r;% uSds lEoRljk% 'kdk'p lukruijEijka lEiks"k;fUrA
AA bfr 'ke~ AA