gful/s nufgL sf]if

;/n shf{ sfo{ljlw, @)&#

k|:tfjgf M
sf]ifsf] :j]lR5s jf clgjfo{ nufgLstf{ lx;fa of]hgfsf ;xefuLx?sf] shf{df kx'Fr a9fpg / sf]ifdf ;+slnt
sf]if /sdnfO{ nufgL ljljlws/0f ug]{ p2]Zon] gful/s nufgL sf]if P]g, @)$& sf] bkmf #@ sf] v08 -v_ sf]
clwgdf /xL gful/s nufgL sf]if Joj:yfkg ljlgodfjnL, @)$* sf] ljlgod #@ n] lbPsf] clwsf/ k|of]u
u/L sf]ifsf] ;+rfns ;ldltn] b]xfosf] ;/n shf{ sfo{ljlw agfO{ nfu' u/]sf] 5 .
!= ;+lIfKt gfd / k|f/De M
!=! o; sfo{ljlwsf] gfd ægful/s nufgL sf]if, ;/n shf{ sfo{ljlw, @)&#Æ /x]sf] 5 .
!=@ of] sfo{ljlw ldlt @)&# ;fn a}zfv & ut]b]lv nfu' x'g]5 .
@= kl/efiff M ljifo jf k|;+un] csf]{ cy{ gnfu]df o; sfo{ljlwdf M
s_ æP]gÆ eGgfn] gful/s nufgL sf]if P]g, @)$& ;Demg' kb{5 .
v_ æsf]ifÆ eGgfn] gful/s nufgL sf]if P]g, @)$& adf]lhd :yfkgf ePsf] gful/s nufgL sf]if
/ o; cGtu{tsf sfof{nox?nfO{ ;Demg' kb{5 .
u_ æ;ldltÆ eGgfn] P]gsf] bkmf @% adf]lhd u7g ePsf] sf]ifsf] ;~rfns ;ldlt ;Demg' kb{5 .
3_ æsfo{ljlwÆ eGgfn] gful/s nufgL sf]if, ;/n shf{ sfo{ljlw, @)&# ;Demg' kb{5 .
ª_ æshf{Æ eGgfn] s'g} crn ;DklQ lwtf] jf cGo cfjZos ;'/If0f / hdfgt lnO{ sf]ifn]
lgwf{/0f u/]sf] zt{df ;xefuLnfO lbg] shf{ ;Demg' kb{5 .
r_ æ;/n shf{Æ eGgfn] sf]ifn] tf]s]sf] If]qleqsf] lwtf] lnO{ ;xefuLsf]
cfly{s, ;fdflhs, ;fF:s[lts / kfl/jfl/s k|s[ltsf sfo{sf nflu lbOg] shf{nfO{ ;Demg' kb{5 .
5_ æ;xefuLÆ eGgfn] cjsfz sf]if jf aLdf sf]ifdf /sd hDdf u/]sf ;xefuLnfO{ ;Demg'' kb{5 .
h_ ælgj]bsÆ eGgfn] ;/n shf{sf nflu sf]ifdf cfj]bg ug]{ ;xefuLnfO{ ;Demg' kb{5 .
em_ æljefuÆ eGgfn] shf{ k|jfx ug]{ sf]ifsf] ;DalGwt ljefu ;Demg' kb{5 .
`_ æsfo{sf/L lgb]{zsÆ sf]ifsf] sfo{sf/L k|d'v ;Demg' kb{5 .
6_ æshf{ pk;ldltÆ eGgfn] sfo{sf/L lgb]{zsn] tf]s]sf] al/i7 clws[tsf] ;+of]hsTjdf ul7t
pk;ldlt ;Demg'' kb{5 .
7_ æJolQmut hdfgtÆ eGgfn] sf]ifaf6 shf{ lnPsf ;xefuLn] /fv]sf] lwtf]af6 shf{ r'Qmf x'g
g;s]df lghsf] rn crn ;DklQaf6 c;'n pk/ u/L lnPdf d~h'/L /x]sf] Joxf]/f
bzf{O{ sf]ifnfO{ u/L lbPsf] lnvt ;Demg' kb{5 .

1
 8_ ælwtf]Æ eGgfn] sf]ifaf6 k|jfx ePsf] shf{sf] ;'/If0f jfkt sf]ifsf] gfddf b[li6aGws lnvt
kfl/t eO{ /f]Ssf /x]sf] crn ;DklQ ;Demg'' kb{5 .
9_ æd"NofÍgstf{Æ eGgfn] lwtf] d"NofÍg ug]{ k|of]hgsf] lgldQ sf]ifn] tf]s]sf] kmd{ jf
sDkgL ;Demg' kb{5 .
0f_ æ;DalGwt sfof{noÆ eGgfn] cjsfz sf]if jf aLdf sf]ifsf ;xefuL sfo{/t /x]sf]
sfof{no ;Demg' kb{5 .
t_ æPsf3/ kl/jf/sf ;b:oÆ eGgfn] ;xefuLsf] ;+uf]nsf] afa', cfdf, klt, kTgL, 5f]/f,
cljjflxt 5f]/L tyf ljjflxt dlxnfsf] xsdf ;f;' ;;'/fnfO{ ;d]t ;Demg' kb{5 .
y_ æ;x'lnot cjlwÆ eGgfn] sfo{ljlw adf]lhd shf{ lnP kl5 tf]lsPsf] ls:tf a'emfpg
clgafo{ gx'g] u/L tf]lsPsf] cjlwnfO{ ;Demg' kb{5 .
b_ æAofhÆ eGgfn] k|bfg ePsf] shf{df nfUg] tf]lsPsf] Aofh, k'Flhs[t Aofh, xhf{gf tyf lwtf]
lnnfdL u/L sf]ifn] ;sf/ u/] kl5sf] z'Ns ;d]tnfO{ ;Demg' kb{5 .
w_ æclu|d e'QmfgLÆ eGgfn] lgwf{l/t ;do cufj} shf{ e'QmfgL u/]sf] /sdnfO{ ;Demg' kb{5 .
k_ ægu/kflnsfÆ eGgfn] o; sfo{ljlwsf] k|of]hgsf] nflu g]kfn leqsf ;Dk'0f{ gu/kflnsf tyf
pkdxfgu/kflnsf tyf dxfgu/kflnsf ;d]tnfO{ ;Demg'' kb{5 .
km_ æ:j]lR5s jf clgjfo{ nufgLstf{ lx;fa of]hgfÆ eGgfn] gful/s nufgL sf]if Aoj:yfkg
ljgLodfjnLsf] ljgLod !# / !$ adf]lhd ;+rfngdf /x]sf art sfo{s|dx?, art
of]hgfx?, cjsfz sf]ifx? tyf aLdf sf]ifx?nfO{ ;d]t hgfpFb5 .

-a_ "x|f;s§L" eGgfn] k|rlnt g]kfn n]vfdfgdf ePsf] Aoa:yf adf]lhd ul/g]
x|f;s§LnfO{ ;Deg'kb{% .
#= ;/n shf{ lng of]Uo ;xefuL M
#=! cjsfz sf]if jf aLdf sf]ifdf sf]if s§L u/]sf] b'O{ jif{ k'/f ePsf] .
#=@ gf]s/L ug{] ;]jf cjlw Ps jif{ afFsL ePsf] .
#=# ;xefuLn] cGo p2]Zosf shf{ ;d]t pkof]u u/L /fv]sf] eP ltg{ afFsL /x]sf] ;xefuL ;fk6L
afx]ssf] cGo shf{ /sd ;lxt ? %) nfvdf ggf£g] u/L dfu k]z ePsf] .
$= ;/n shf{sf] ;Ldf M
$=! of] shf{sf] clwstd ;Ldf /sd ?= @),)),))).)) -aL; nfv_ ;Dd x'g]5 .
$=@ o; shf{sf] Go'gtd :jLs[t ;Ldf ?=% nfv x'g]5 . Ps k6sdf Go"gtd b'O{ nfv ?k}oFf;Dd
e'QmfgL ul/g] 5 .

2
 $=# :jLs[t ;Ldf leq /xL clGtd e'QmfgL cjlw leq hlt k6s klg of] shf{ lng lbg ;lsg] 5
/ tf]lsPsf] k|lqmof k'/f u/L jflif{s ?kdf gjLs/0f ug{ ;lsg]5 .
%= shf{sf] Aofhb/ M
%=! sf]ifn] ;xefuLnfO{ k|bfg ug]{ ;/n shf{sf] aflif{s Aofhb/ (=%) k|ltzt x'g]5 . ;f] Aofhb/df
sf]ifn] cw{aflif{s/aflif{s ?kdf k'g/fjnf]sg ug{ ;Sg]5 .
%.@ shf{ cjlwdf kfs]sf] ;Dk'0f{ Jofh cw{jflif{s ?kdf kf}if d;fGt / cfiff9 d;fGt leq e'QmfgL
ug]{ ;xefuLnfO{ pQm ls:tfdf tf]s]sf] Aofhb/df ).% k|ltzt Aofh 5'6 lbOg] 5 .
%=# aflif{s ?kdf kfs]sf] Aofh k|To]s cfly{s aif{sf] cfiff9 d;fGt leq klg r'Qmf gu/]df ;fFjfdf
kF'lhs[t ul/g] 5 .

^= ;x'lnot cjlw M
;/n shf{sf] nflu ! aif{sf] ;x'lnot cjlw k|bfg ul/g] 5 .
&= shf{ ;'/If0fsf nflu lwtf] lng ;lsg] If]qx? M
of] shf{ lgDgfg';f/sf If]q leq /x]sf bkmf * cg';f/ :jLsf/ of]Uo 3/÷hUuf lwtf] lnO{ nufgL ug{ ;lsg]
5.
s_ gu/kflnsf, pkdxfgu/kflnsf tyf dxfgu/kflnsf If]q leqsf 3/÷hUuf .
v_ gu/ lasf; kl/of]hgf If]q leqsf 3/÷hUuf .

*= shf{sf] nflu lnOg] lwtf]sf] ljj/0f M

b]xfosf 3/÷hUuf shf{sf nflu lwtf]sf] ?kdf lng ;lsg]5 .
*.! /flhgfdf u/L lnPsf] 3/÷hUuf eP & dlxgf % lbgsf] xsbfjL ug]{ Dofb gf3]sf] .
*.@ as;kq u/L lnPsf] 3/÷hUuf eP @ aif{sf] xbDofb gf3]sf] .
*.# c+zj08f u/L kfPsf] ;DklQ eP () lbgsf] xsbfjL ug]{ Dofb ;dfKt ePsf] .
*.$ ;§fk§f u/L cfPsf] 3/÷hUufsf] xsdf & dlxgf % lbg gf3]sf] .
*.% ck'tfnL k/L xs sfod ePsf] cj:yfdf xs sfod ePsf] # aif{ gf3]sf] .
*.^ df]xL gnfu]sf] hUuf hdLg dfq lwtf] lng ;lsg] .
*.& u'7L /}tfgL hUuf lwtf] lng ;lsg] .
*.* ;xefuLsf] cfˆgf] gfddf /x]sf] afx]s shf{sf nflu cfˆgf] Psf3/ kl/jf/sf ;b:osf] gfddf /x]sf]
3/÷hUuf lwtf] lng ;lsg] .
*=( lwtf] lnO{g] 3/ /hUufdf sDkfp08 jfn nufPsf] x'g'kg]{5 .
*=!) lwtf] /flvg] 3/÷hUuf;Dd k'Ug] af6f]sf] xsdf b]xfo cg';f/ x'g' kg]{5 .
s_ lgod ;+ut lx;fjn] lgdf{0f ;DkGg e};s]sf 3/sf] xsdf sf7df08f}+ pkTosf rqmky
leqsf] 3/÷ hUufdf k'Ug] Go"gtd !=# ld6/sf] af6f] .
v_ sf7df08f}+ pkTosf leq /x]sf] hUufdf gofF lgdf{0f ul/g] 3/ / ;f] n] rr]{sf] hUuf lwtf]
lbOg] eP ;f] hUuf;Dd k'Ug] Go"gtd $ dL6/sf] af6f] sfod ePsf] .
3
 u_ sf7df08f}+ pkTosf rqmky aflx/ / sf7df08f}+ pkTosf eGbf aflx/sf h'g;'s} 3/
÷hUufsf] xsdf hUufnfO{ 5'g] sDtLdf $ dL6/ rf}8fO{sf] af6f] sfod /x]sf] .
(= shf{ dfu kmf/d / cfjZos sfuhftx? M
(=! ;/n shf{sf nflu ;xefuLn]] cg';"rL-! sf] 9fFrf adf]lhdsf] shf{ dfu kmf/fddf
pNn]lvt ;Dk'0f{ ljj/0f k|:6?kdf e/L cfjZos sfuhftx? ;+nUg /fvL ;xL5fk u/L cfkm'
sfo{/t sfof{nosf] l;kmfl/z ;fy sfof{nosf] 5fk nufO{ sf]ifsf] sfof{nodf k]z ug'{ kg]{5 .
(=@ shf{ dfu kmf/fd ;fy ;xefuLn] cg';"rL ! sf] v08 -em_ adf]lhdsf] sfuhftx? :jo+n] k|dfl0ft
u/L k|ltlnlk k]z ug'{kg]{5 .
!)= shf{ dfu kmf/fd btf{ M
dfly pNn]lvt bkmf ( adf]lhdsf sfuhftx? shf{ kmf/fd;fy k]z x'g cfPdf k|fKt sfuhftx?sf]
sfg'gL x}l;ot k'/f eP gePsf] x]/L ;DalGwt shf{ zfvfsf clws[tn] k|dfl0ft u/]kl5
btf{ ug'{ kg]{5 . k]z ePsf sfuhftdf sfg'g zfvfaf6 cg';"rL-! v08 -em_ cg';f/sf
sfuhft ;+nUg u/L cg';"rL @ cg';f/ /fo ;'emfj lnO{ k|lqmof cl3 a9fpg' kg]{5 .
!!= lwtf] ;'/If0f / lwtf] d'NofÍg M
!!=! ;xefuLsf] cfˆgf] gfddf ePsf] 3/÷hUufsf] d"NofÍg /sdn] dfu u/]sf] shf{ /sdnfO{ ck'u
x'g] ePdf yk ;'/If0fsf nflu lgj]bssf] Psf3/ kl/jf/sf ;b:osf] gfddf btf{ /x]sf]
3/÷hUuf lwtf] lnO{ shf{ nufgL ug{ ;lsg]5 . t/ o:tf] lwtf] lnbfF lgj]bsaf6 cg';"rL–#-s_
/ lwtf] lbg] JolQmaf6 cg';"rL–#-v_ cg';f/sf] JolQmut hdfgtsf] sfuh u/fO{ ldl;n ;fy
/flvg]5 .
!!.@ shf{sf] nflu lnOg] lwtf] Plsg ePkl5 shf{ zfvfn] d"NofÍgstf{nfO{ lwtf] ;DalGw sfuhft
pknAw u/fO{ lwtf] d"NofÍg u/fpg' kg]{5 .
!!.# shf{sf nflu lnOg] lwtf]sf] d'NofÍg ubf{ b]xfosf] cfwf/df lwtf]sf] d'No sfod ul/g]5 .
s_ 3/÷hUufsf] d"NofÍg ubf{ sf]ifn] ;do ;dodf tf]s]sf] dfkb08sf] ;Ldfleq /lx
u/fO{g5
] .
v_ lwtf] lbO{g] hUufsf] d'NofÍg ubf{ ;DalGwt lhNnf dfnkf]t sfof{nosf] rfn' cf=j= df
/lhi6«]zg z'Nssf nflu tf]lsPsf] hUufsf] d'Nosf] %) k|ltzt / lwtf] /x]sf] If]qsf]
k|rlnt ahf/ d'Nosf] %) k|ltztnfO{ s'n of]u dfgL hUufsf] d'No sfod ul/g]5 .
u_ dfly bkmf -v_ cg';f/ d"NofÍg u/L cfPsf] /sdaf6 sDtLdf !) k|ltzt dflh{g s§f u/L
afFsL /xg cfPsf] Distress Value sf] /sd clwstd shf{ nufgL ;Ldf x'g]5 .

3_ 3/ lwtf] /flv shf{ lng] eP 3/sf] cfo'sf] cfwf/df x|f;s§L u/L d\'NofÍg ug{' kg]{5 .

ª_ lwtf] d"NofÍg ubf{ ;xefuLn] k]z u/]sf sfuhftx? dWo] gfkL gS;f, rf/ lsNnf
k|dfl0ft kq, hUuf wgL k|df0f k'hf{df pNn]lvt hUufsf] If]qkmn, 3/n] rr{g] If]qkmn /
af6f]sf] rf}8fO{ cflb ;d]t v'nfO{ 3/÷hUufsf] d"NofÍg ul/g]5 . lwtf] d'NofÍg

4
 k|ltj]bg ;fy lwtf]df /flvg] 3/÷hUufsf] kmf]6f] ;lxt sf]ifsf] sfof{nodf k]z ug{'
kg]{5 .

r_ lwtf] d'NofÍgstf{nfO{ lbOg] lwtf] d"NofÍg z'Ns sf]ifsf] sfo{sf/L lgb]{zsn] tf]s]
cg';f/ x'g]5 / ;f] z'Ns ;xefuLn] g} Joxf]g'{ kg]{5 .

5_ d"NofÍgstf{n] u/]sf] sfd sf/jfxLsf] sf]ifn] ;do–;dodf :ynut lg/LIf0f ug{ ;Sg]5 .
lwtf] d"NofÍgstf{n] k]z u/]sf] d"NofÍg k|ltj]bg :jLsf/ ug]{ jf gug]{ clwsf/ sf]ifdf
lglxt /xg] 5 .

h_ sf]ifn] tf]s]sf] ;]jf zt{df lgo'Qm d"Nofs+gstf{df d"Nofs+gsf] ;Dk'0f{ hjfkmb]lxtf /xg]5 .

!@= ;/n shf{ ljZn]if0f M

!@=! shf{ dfu kmf/fddf lgj]bsn] k]z u/]sf] ljj/0fsf] cfwf/df cg';"rL-$ adf]lhd shf{ r'Qmf
ug{ ;Sg] Ifdtfsf] ljZn]if0f ug'{ kg]{5 .
!@=@ shf{ ljZn]if0f u/L ;xefuLsf] ldl;n shf{ pk;ldltdf k]z ug'{ kg]{5 .

!#= ;/n shf{ pk;ldlt tyf shf{ ;DaGwL lg0f{o M

!#=! shf{ pk;ldlt M shf{ pk;ldltsf] ;+/rgf b]xfo jdf]lhdsf] x'g]5 .
-s_ sf]ifsf] sfo{sf/L lgb]{zsn] tf]s]sf] al/i7 clws[t – ;+of]hs
-v_ nufgL ljefusf ljefluo k|d'v – ;b:o
-u_ pk Joj:yfks ljQ lgoGq0f tyf ;+rfng dxfzfvf – ;b:o
-3_ sfo{sf/L lgb]{zsn] tf]s]sf] k|zf;g dxfzfvfsf clws[t – ;b:o
-8=_ shf{ x]g]{ clws[t – ;b:o ;lrj
pk;ldltsf] a}7sdf ;xeflu eP jfkt pk;ldltsf ;+of]hs tyf ;b:ox?nfO{ s'g} eQf
k|bfg ul/g] 5}g . shf{ pk;ldltsf ;a} ;b:ox?n] sfo{ ;DkGg ug'{ lghx?sf] st{Ao x'g]5 .
!#=@ shf{ ;DaGwL lg0f{o M
-s_ shf{ pk;ldltn] shf{ zfvfaf6 cg';"rL–$ adf]lhd ljZn]if0f tyf l;kmfl/; eO{ cfPsf]
shf{ dfu pk/ clGtd lg0f{o ug]{5 .
-v_ shf{ pk;ldltaf6 ePsf] lg0f{osf] 5'§}} lg0f{o k'l:tsf agfO{ /fVg' kg]{5 .
!$= shf{ :jLs[ltsf] hfgsf/L lbg] M
shf{ :jLs[lt kZrft shf{ lgj]bsnfO{ shf{ ;Demf}tf ug{ cfpg] af/] cg';"rL–% adf]lhdsf] hfgsf/L
lbO{g]5 .
!%= sf]if / ;xefuL ljrsf] shf{ ;Demf}tf M
sf]if / ;xefuL ljr cg';"rL–^ adf]lhd shf{ ;Demf}tf ul/g]5 .
!^= shf{sf] e'QmfgL cjlw M

5
 !^=! of] shf{ e'QmfgL ug]{ cjlw % jif{sf] x'g]5 . t/ o; sfo{ljlw cg'?k ;/nshf{ lnPsf
;xefuLn] k|To]s cfly{s aif{sf] cfiff9 d;fGtdf Aofh r'Qmf u/]df :jtM shf{ gjLs/0f x'g]5
!^=@ Ps k6s ;/n shf{ lnPsf ;xefuLn] lgwf{l/t cjlwleq jf ;f] eGbf cufj} shf{ r'Qmf
u/]df klg afFsL gf]s/L cjlw;Dd clGtd e'QmfgL x'g] u/L k'gM of] shf{ k|bfg ug{ ;lsg] 5 .
!^=# o; shf{sf] Aofh k|To]s cfiff9 d;fGtdf r'Qmf gu/]df kF'lhs/0f ul/g]5 .
!^=$ shf{sf] kfs]sf] Aofh k|To]s cfly{s aif{sf] cGt;Dddf r'Qmf u/]df ;f] shf{nfO{ c;n shf{df
u0fgf ul/g]5 .

!&= shf{ /sd k|bfg ug]{ k|s[of M

!&=! shf{ k|bfg ug{' cl3 lgj]bsn] kfpg ;Sg] s'n shf{ /sd lnvtdf n]lv sf]ifn] cg';"rL–&
adf]lhdsf] kq ;DalGwt dfnkf]t sfof{nodf k7fO{ sf]ifsf] gfddf cg';"lr–* adf]lhd
b[li6aGws lnvt kf; u/L /f]Ssf /flvg]5 .
!&=@ ;DalGwt dfnkf]t sfof{noaf6 ePsf] b[li6aGws lnvt / hdfgL lbg] JolQmsf] lnvt
;xefuLsf] ldl;ndf ;dfj]z ul/g]5 .
!&=# :jLs[t shf{ /sd jf ls:tf pknAw u/fpg' k'j{ cjsfz sf]if / aLdf sf]if /sd /f]Ssfsf
nflu cg';"rL–( adf]lhdsf] kq ;DalGwt zfvfdf k7fO{g]5 . ;DalGwt zfvfn] sf]if /sd
/f]Ssf u/]sf]] ljj/0f v'nfO{ cg';"rL–!) adf]lhdsf] kq clen]vsf] nfuL shf{ zfvfdf k7fpg'
kg]{5 .
!&=$ shf{sf] ls:tf k|bfg ug'{k'j{ lwtf] b[li6aGws kf;sf] sfuh, lwtf] /f]Ssf kq, cjsfz sf]if
/f]Ssf / aLdf sf]if /f]Ssf kq, JolQmut hdfgt, ;xefuL / sf]if aLr ePsf] cg';"lr–^
adf]lhdsf] ;Demf}tf kq, lwtf] d'NofÍg k|ltj]bg, hUufwgLsf] d~h'/Lgfdf, hUufwgL
k|df0fk'hf{sf] ;Ssn k|lt, lt/f] lt/]sf] /l;b, gfkL gS;f / 6]«; gS;f, rf/lsNnf k|dfl0ft kq,
3/ ;d]t lwtf] /fv]sf] ePdf 3/sf] :jLs[t gS;f÷ 3/ lgdf{0f Ohfht kq÷3/ lgdf{0f ;DkGg
kq ?h' u/L ;DalGwt ldl;ndf ;dfj]z ug'{ kg]{5 .
!&=% 3/ ;d]t lwtf] /fv]sf] eP sf]if nfeflGjt x'g] u/L 3/sf] jLdf ul/g]5 . aLdf ubf{ nfUg] aLdf
z'Ns tyf gjLs/0f /sd ;DalGwt ;xefuLn] g} a'emfpg' kg]{5 .
!&=^ :jLs[t shf{ /sd e'QmfgL ug'{k'j{ ;xefuLn] ;]jf z'Ns jfktsf] /sd Psd'i6 ?kdf sf]ifdf
a'emfpg' kg]{5 . ;]jf z'Ns jfkt )=!% k|ltzt jf ?= #))). dWo] h'g al9 x'G5 Tolt
a/fa/sf] /sd nfUg]5 .

!*= shf{ e'QmfgL M

!*=! :jLs[t shf{ k|bfg ug{sf nflu shf{ zfvfn] cg';"rL-!! adf]lhdsf] ;/n shf{sf] ls:tf
e'QmfgL ;DalGw cfGtl/s kq
*/ ;DalGwt zfvfdf k7fpg' kg]{5 .
6
 !*=@ :jLs[t shf{ a9Ldf b'O{ ls:tfdf k|bfg ul/g] 5 .
!*=# shf{ :jLs[t ePsf] ^ dlxgf;Dd klg ;xefuLn] Go'gtd @% k|ltzt /sd klg pkof]u
gu/]df :jLs[t shf{ /sd /f]Ssf ul/g]5 . /f]Ssf shf{ km's'jf u/fpg ;xefuLn] o;
sfo{ljlwsf] bkmf !&=^ adf]lhdsf] ;]jf z'Ns a'emfpg' kg]{5 .
!*=$ :jLs[t shf{sf] ls:tf dfu ug{ ;xefuLn] cg';"rL-!@ cg';f/sf] lgj]bg shf{ zfvfdf k]z
ug'{kg]{5 .
!(= shf{ r'Qmf ug]{ k|s[of M
!(=!= ;xefuLn] shf{sf] ls:tf jf Jofh sf]ifsf] vftfdf gub /sd hDdf u/L ;f]sf] a}+s ef}r/
sf]ifdf k]z ug'{ kg]{5 .

!(=@= ;xefuLn] sf]ifsf] gfddf lvlrPsf] a}+s 8«fˆ6 jf r]s dfkm{t klg shf{sf] ;fFjf Jofh ltg{
;Sg]5 . pQm a}+s 8«fˆ6 jf r]s sf]ifsf] vftfdf hDdf ePsf] ldlt Plsg u/L ;f]xL ldltnfO{
cfwf/ dfgL ;fFjf Jofh s§f ul/g]5 .

!(=#= ;xefuLn] :jLs[t shf{ cjlw cufj} shf{ r'Qmf jf km/kmf/s ug{ ;Sg]5 . o;/L shf{ r'Qmf
ug{ cfPdf ltg{ afFsL shf{sf] )=% k|ltztn] x'g cfpg] /sd clu|d e'QmfgL z'Ns ltg'{ kg]{5 .

@)= shf{ c;'nL ;DaGwL Joj:yf M

;xefuLn] lnPsf] shf{sf] ;Ffjf Aofh ga'emfPdf gful/s nufgL sf]if P]g, @)$&, shf{ c;'nL sfo{ljlw /
shf{ c;'nL ;DaGwL k|rlnt P]g sfg"gn] lbPsf] clwsf/ k|of]u u/L c;'n pk/ ul/g] 5 .
@!= ljljw M
@!=! aLdf z'Ns, /lhi6«]zg b:t'/, lwtf] d'NofÍg z'Ns nufot cGo nfUg] s/x? ;xefuL :jo+n]
ltg'{ a'emfpg' kg]{5 .

@!=@ of] shf{ gjLs/0f jf l/eNj ug{ jf :jLs[t shf{sf] clwstd ;Ldf;Dd pkof]u ug{ ;lsg]
5.
@@= ;+zf]wg ;DalGw Joj:yf M
of] sfo{ljlw ;+zf]wg ug]{ clwsf/ ;ldltnfO{ x'g]5 . t/ sfo{ljlw;Fu ;DalGwt cg';"rLx? sfo{sf/L
lgb]{zsn] kl/dfh{g u/L nfu' ug{ ;Sg] 5 .
@#= JofVof ;DalGw Joj:yf M
o; sfo{ljlwdf k/]sf ljifodf l4ljwf kg{ uPdf ;f] sf] JofVof ug]{ clwsf/ ;ldltdf lglxt /xg] 5 .
@$= jfwf c8\sfp km'sfp ;DaGwL Joj:yf M
o; sfo{ljlw sfof{Gjogdf s'g} sl7gfO{ pTkGg ePdf ;f] jfwf c8\sfp km'sfpg]
clwsf/ ;ldltnfO{ x'g]5 .

_____****____

7
 sfo{lalwsf] bkmf (-!_ ;+u ;DalGwt
cg';"rL–!
gful/s nufgL sf]if
;/n shf{ dfu kmf/d
xfn;fn} lvlrPsf]
>L gful/s nfugL sf]if kf;kf]6{ ;fO{hsf] kmf]6f] /
kmf]6f]df ;d]t kg]{ u/L
b:tvt
========================== sfof{no
=========================================
lgj]bssf]
laifoM ;/n shf{ dfu u/]sf] af/] . b:tvt

dxf]bo,
d gful/s nufgL sf]ifdf ldlt ======================= b]lv cjsfz sf]if÷aLdfsf]ifdf ;xefuL x'b} cfPsf] 5' .
dnfO{.........................ug]{ sfo{sf nflu shf{ ?=================-cIf/]lk =======================_ cfjZostf k/]sfn] tkl;nsf] ljj/0f ;fy of]
shf{ dfu kmf/d k]z u/]sf] 5' . shf{ nufgLsf nflu sf]ifn] lgwf{/0f u/]sf zt{ ;'ljwf dnfO{ dfGo 5 . d}n] pNn]v u/]sf tkl;nsf
ljj/0f ;To 5g\ . em'6f 7x/] sfg'g adf]lhd ;xg a'emfpg d]/f] d+h'/L 5 .
v08 -s_ shf{ lgj]bssf] JolQmut ljj/0f
lgj]bssf] gfd
hGd ldlt lj=;+=M O=;+=M pd]/M

j}jflxs cj:yf ljjflxt÷cljjflxt÷Psn dlxnf÷Psn k'?ifM

gful/stf ljj/0f lnPsf] lhNnfM ldltM gf=k|=k=g+=M

lnË dlxnf÷k'?if/cGo

afa'sf] gfdM afh]sf] gfdM klt÷kTgLsf] gfdM ;f;'÷;;'/fsf] gfdM

lhNnf=======================uf=lj=;=÷g=kf======================== j8f g++=M=========3/ g+= =======
;Dks{ 7]ufgf
kmf]g g+=================== df]afOn g+=====================O{d]n ===================
lhNnf=======================uf=lj=;=÷g=kf======================== j8f g++=M=========3/ g+= =======
:yfoL 7]ufgf
kmf]g g+= =======================================
lgj]bssf] kl/jf/ ;+VofM ================jo:s================= gfaflnu
v08 -v_ lgj]bssf] gf]s/L ;DaGwL ljj/0f
sfo{/t sfof{nosf] gfd
k'/f 7]ufgf
;Dks{ kmf]g g+= =========================== ˆofS; g+= ================== Od]n ========
Aff+sL ;]jf cjlw ================ aif{ ================ dlxgf
sfo{/t kb
;]jf lgj[t x'g] ldlt
v08 -u_ dfu ul/Psf] shf{ ljj/0f

shf{ dfu /sd c+sdf ?= ====================================================================================================

8
 cIf/df cIf/]kL ==============================================================================================
shf{ e'QmfgL cjlw ============================ aif{================== dlxgf

dfu u/]sf] shf{ pkof]u lzif{s ......................

v08 -3_ lwtf]sf] ljj/0f

hUufsf] ljj/0f
hUuf /x]sf] :yfg ls=g+= If]qkmn hUuf wgLsf] gfd cg'dflgt d'No s}lkmot
==========lhNnf=================g=kf=÷uf=lj=;
==========j8f================================ 6f]n
hDdf
3/sf] ljj/0f
3/sf] cg'dflgt
3/ /x]sf] :yfg ls=g+= If]qkmn nDafO{ rf}8fO{ prfO{ tnf ;+Vof 3/wlgsf] gfd
lsl;d d'No
==========lhNnf=================g=kf=÷uf=lj=;
==========j8f================================ 6f]n

JolQmut hdfgt lbg]sf] ljj/0f

gfd 7]ufgf lga]bs;+usf] gftf k]zf Joj;fo pd]/

v08 -ª_ sf]ifaf6 lnPsf] cGo ;fk6L tyf shf{ ljj/0f

ltg{ afFsL clGtd e'QmfgL ldlt
shf{÷;fk6Lsf] laa/0f lnPsf] ldlt
;fFjf ?= Jofh ?= ;fn dlxgf

v08 -r_ gf]s/L afx]ssf cGo cfo>f]tsf] ljj/0f -kl/jf/sf] ;lxt_

s[lif÷kz'kfng

Jofkf/ btf{ g+=M==================================== Kofg g+= ====================================================

pBf]u btf{ g+=M==================================== Kofg g+= ====================================================

cGo

v08 -5_ lgj]bssf] kfl/jfl/s cfo Joo ljj/0f

cfosf] >]ft aflif{s cfo /sd vr{sf] ljj/0f aflif{s vr{ /sd
lgj]bssf] tna eQf vfgf vr{
klt÷kTgLsf] cfDbfgL Uof;, OGwg, ljh'nL, kfgL vr{

9
 afa'÷cfdfsf] cfDbfgL 3/ef8f÷oftfoft vr{
Psf3/ kl/jf/sf cGo ;b:osf] cfDbfgL ;+rf/ vr{
3/ ef8f cfDbfgL z}lIfs vr{
Jofkf/ Joj;fosf] cfDbfgL cf}ifwL / aLdf vr{
cGo s]xL eP ============== cGo shf{ e'QmfgL
dgf]/~hg vr{
cGo s]xL eP ===========

s'n cfo -s_ s'n Joo -v_

cg'dflgt dfl;s jrt -s–v_Ö?= =========================================================
v08 -h_ lwtf] lbOg] 3/ hUuf /x]sf] :yfgsf] df]6fdf]6L gS;f

pQ/

v08 -em _shf{ dfu kmf/fd;fy ;xefuLn] b]xfosf sfuhftx? :jo+n] k|dfl0ft u/L k|ltlnlk ;+nUg ug'{ kg]{5 .
s_ shf{ dfu ug]{ ;xefuL / hdfgL lbg]sf] gful/stf k|df0f kq .
v_ hUufwgL k|df0fk'hf{ .
u_ rfn' cf=j=sf] lt/f] lt/]sf] /l;b .
3_ lwtf] /flvg] hUufsf] An'lk|G6 gS;f / gfkL sfof{noaf6 k|dfl0ft 6«]; gS;fsf] ;Ssn k|lt .
ª_ hUufsf] rf/lsNnf k|dfl0ft kq .
r_ lwtf] lbg] hUuf ;xefuLsf] gfddf xs sfod ePsf] eP :jfldTj k|flKtsf] -/flhgfdf, c+zj08f, js;kq cflb_ lnvt .
5_ ;xefuL / hdfgL lbg] JolQm ljr gftf v'n]sf] k|dfl0ft sfuh .
h_ 3/ ;d]t lwtf] lbg] ePdf 3/ lgdf{0f Ohfhtkq, :jLs[t 3/sf] gS;f .
em_ ;xefuLnfO{ sf]ifn] k|bfg u/]sf] kl/rokq .
`_ ;xefuL sfo{/t ;DalGwt sfof{noaf6 k|dfl0ft ul/Psf] ;xefuLsf] xfnsf] z'? tnj :s]n / lgo'lQm ldlt v'n]sf] kq .
-6_ ;xefuLsf] cfˆgf] lwtf] geO{ Psf3/ kl/jf/sf ;b:osf] lwtf]af6 shf{ k|bfg ul/g] ePdf lwtf] lbg] JolQmaf6 lwtf]
d~h'/Lgfdfsf] lnvt .

/]vfTds
ejbLo,
b:tvtM ==============================================================
lga]bssf] gfdM========================================================
ldltM ================================================
bfFof afFof
10
cjsfz sf]if k=k=g+=====================÷aLdfsf]if g+=M=======================

11
lgj]bs sfo{/t /x]sf] sfof{nosf] l;kmfl/;
sfof{nosf] gfd M =================================================================
lhNnf M===============================================================================
l;kmfl/; stf{sf] gfd M============================================================= sfof{nosf] 5fk
kbM=======================================================================================
b:tvt M=================================================================================
ldlt M=====================================================================================

12
 sfo{ljlwsf] bkmf !) ;+u ;DalGwt
cg';"rL –@
gful/s nufgL sf]if
================== sfof{no
cfGtl/s kq
nfO{ M– >L sfg"g zfvf,
af6 M– >L shf{ zfvf,

lgDg Joxf]/fsf lgj]bsn] tkl;n cg';f/sf sfuhft ;lxt ===============shf{ dfu u/]sfn] lghnfO{ pQm shf{ :jLs[t÷k|bfg
ug{ sfg"gL jfwf c8\rg x'g]÷gx'g] Joxf]/fsf] /fo pknAw u/fO{ lbg' x'gsf nflu lghsf] ldl;n o;} ;fy ;+nUg /flv k7fO{Psf]
Joxf]/f cg'/f]w 5 .
-s_ shf{ lgj]bssf] gfd, y/ M– ===================================
-v_ sfo{/t sfof{nosf] gfd M– =====================================
-u_ xfnsf] kb M– ==================================
-3_ :jLs[t cjsfz sf]if kl/ro kq gDa/ M– ==================
-ª_ aLdfsf]if gDa/ M– ==================
-ª_ shf{ dfu /sd M– ============================cIf/]kL – ============================
qm=;+= ljj/0f ;+nUg ePsf] ;+nUg gePsf] s}lkmot
!= shf{ dfu kmf/fd / sfof{nosf] l;kmfl/z kq
@= nfnk'hf{sf] k|lt
#= :jfldTj ;DalGw kq
$= JolQmut hdfgL
%= gfkLsf] An'lk|G6 / k|dfl0ft 6«]; gS;f
^= rfn' cf=j=sf] lt/f] lt/]sf] /l;b
&= 3/ lgdf{0f Ohfht kq
*= 3/sf] uf=lj=;=÷g=kf= af6 :jLs[t gS;f
(= rf/ lsNnf k|dfl0ft kq
!)= gftf k|dfl0ft kq
!!= lgj]bs / lwtf] lbg]sf] gful/stf k|df0f kqsf] k|ltlnlk
!@= xfnsf] tna eQf v'n]sf] kq
!#= lgo'lQm ldlt / afFsL gf]s/L calw v'n]sf] k|dfl0ft kq
!$= cGo

ejbLo,
===========================
gfd M–
kb M–
nfO{ M– >L shf{ zfvf ldlt M–
af6 M– >L sfg"g zfvf,
=============================================================================================================================================================================
=============================================================================================================================================================================
=============================================================================================================================================================================
=============================================================================================================================================================================
=====
ejbLo,

=============
sfg"g zfvf

13
 sfo{ljlwsf] bkmf !!-!_ ;+u ;DalGwt
cg';"rL – # -s_

;xefuLn] ;/n shf{ lnbfF ul/lbg] JolQmut hdfgL -sj'lnotgfdf_

lnlvtd\ ======================== sf] gftL ========================== sf] 5f]/f÷5f]/L÷a'xf/L===================== c~rn=================

bf

lhNnf============== d=g=kf=÷g=kf=÷uf=lj=;= j8f g+================ 6f]n a:g] ======================== sfof{nodf ============sf] ==== kbdf
sfo{/t gful/s nufgL sf]if kl/ro kq g== ===============afxs===============jif{sf] d >L============ n] gful/s nufgL
afF

sf]ifaf6 ldlt ======================== df lnPsf] ====================== shf{ sfo{qmd cGt{ut shf{ /sd ?===========================-
cIf/]kL=======================_ dfq / ;f] df nfUg] ;a} k|sf/sf Aofh / hl/jfgf sf]ifn] tf]s]sf] ;do cg';f/ g} a'emfpg] 5' . of]
shf{ /sd tf]lsPsf] cjlwleq ga'emfPdf sf]ifn] ;f] shf{ /sd / To;df nfUg] ;Dk'0f{ Aofh / hl/jfgf sf]ifdf /fv]sf] lwtf]
jfktsf] hfoh]yf / ;f]af6 gk'u ePdf d]/f 3/3/fgfsf] cGo ;DklQaf6 c;'n pk/ u/]df ;d]t d]/f] d~h'/L 5 elg d]/f]
dgf]dfgL v'zL/flhn] gful/s nufgL sf]if ======================== sfof{nodf al; tkl;nsf ;fIfLsf] /f]xj/df of] JolQmut hdfgLsf]
sfuh ul/lbofF . Olt ;Dat\ ======================== ;fn=============== dlxgf=================ut] /f]h=============== z'ed\ .

cf}+7fsf] 5fk / x:tfIf/ =================

bfF= afF=

!= ;fIfL ===================== lhNnf d=g=kf=÷g=kf=÷uf=lj=;= ========== j8f g+= ======= 6f]n ============= a:g] ======aif{sf] >L =====================

@= ;fIfL ===================== lhNnf d=g=kf=÷g=kf=÷uf=lj=;= ========== j8f g+= ======= 6f]n ============= a:g] ======aif{sf] >L===========================

14
 sfo{ljlwsf] bkmf !! -!_;+u ;DalGwt
cg';"rL – # -v_

shf{ lnbf lwtf] lbg]n] ul/lbg] JolQmut hdfgL -sj'lnotgfdf_

lnlvtd\=============================sf] gftL============================sf] 5f]/f÷5f]/L==================

bf

cG+rn====================lhNnf==========================d=g=kf=÷g=kf=÷uf=lj=;====================j8f========6f]n========a:g]===========aif{sf]======
================sfof{nodf==================kbdfsfo{/td}n]==================================================sf] gftL=========================sf]
afF

5f]/f÷5f]/L÷a'xf/L ================c+rn========================lhNnf===================g=kf=÷uf=lj=; ==============j8f g+========6f]n

a:g]=========== aif{sf]======================sfof{nodf==================kbdf sfo{/t >L===============================================n] gful/s
nufgL sf]ifaf6==============p2]Zodf shf{ ?= ===================-cIf]?kL=======================================================_ lnbf ldlt
================= df td;'s÷;Demf}tf u/L lwtf] n]lvlbPsf]df pQm ;xefuLn] sf]if;+u u/]sf] zt{ ;Demf}tf pNn+3g u/L
shf{ glt/]df pQm ;xefuLn] shf{ lnbf ul/lbPsf] td;'snfO{ o;} lnvtsf] cleGg c+u dfgL d >L ===================================
sf] gfdsf] h'g;'s} rncrn ;DklQ sf]ifn] /f]Ssf u/L jf gu/L sf]ifn] n]gf /sd c;'n u/]df d]/f] k'0f{ d+h'/L 5 . kl5
pQm ;xefuLsf] gfdsf] afFsL shf{ d]/f] gfdsf] cGo ;DklQaf6 c;'n pk/ ug{ kfpg] xf]Og egL slx st} s'g} lsl;dsf] ph'/
afh'/ ug]{5}g . u/] o;} sfuhaf6 ab/ u/Llbg' egL d]/f] dgf]dfgL v'zL/fhLn] gful/s nufgL sf]if=================== sfof{nodf
a;L lsgf/fsf ;fIfLsf] /f]xj/df of] JoflQmut hdfgLsf] sfuh ul/lbof . Olt ;Djt @)===== ;fn ===== dlxgf======== ut] /f]h
======== z'ed\ .

sfuh tof/ ug]{sf] gfd÷kb÷b:tvt÷ldlt ===============================

bfF= afF=

!= ;fIfL ===================== lhNnf d=g=kf=÷g=kf=÷uf=lj=;= ========== j8f g+= ======= 6f]n ============= a:g] ======aif{sf] >L ============
@= ;fIfL ===================== lhNnf d=g=kf=÷g=kf=÷uf=lj=;= ========== j8f g+= ======= 6f]n ============= a:g] ======aif{sf] >L=================

15
 sfo{ljlwsf] bkmf !@ ;+u ;DalGwt
cg';"rL – $

gful/s nufgL sf]if

========================= sfof{no =============
;/n shf{ ljZn]if0f tyf :jLs[lt kmf/fd
shf{ dfu kmf/fd btf{ g+= / ldlt ============ lgj]bssf] ldl;n g+= ==================

!= lgj]bssf] gfd M– ========================================

@, :yfoL 7]ufgf M– ========================================
#= sfo{/t sfof{nosf] gfd 7]ufgf M– ========================================
$ kb M– ==========================================
%= :jLs[t cjsfz sf]if kl/ro kq g+=M =================================== ^= aLdfsf]if kl/ro kq g+= M ===============================

&= gful/stf k|df0fkq g+=M ====================================================

*= lwtf] ;DalGw ljj/0f

lwtf] d'NofÍg
3/ ÷hUuf wgLsf] lwtf] /xg] hUuf÷3/ dflh{g
qm=;+= ls= g+= If]qkmn lsl;d ug]{sf] gfd,
gfd, y/ / 7]ufgf /x]sf] :yfg s6fO{ d'No ?=
kb

!=
@=
#=
$=
hDdf

(= cfly{s laZn]if0f

-s_ shf{ k|bfg ug'{kg]{ /sd ?= ===========================

-v_ lnPsf cGo shf{÷;fk6Lsf] ljj/0f ==================================================;fk6L ?= ===========================

====================================================shf{ ?= ===========================

-u_ aflif{s cfo Joo ljj/0f -dfu kmf/fd cg';f/sf]_ ?= ===========================

qm=;+= -s_ vr{÷Joo /sd ?= -v_ cfo /sd ?= s}lkmot

! shf{sf] Jofh gf]s/L

16
 @ dd{t s[lif Joj;foaf6 cfDbfgL

# lah'nL, kfgL, 6]lnkmf]g u}Cx s[lifaf6 x'g] cfDbfgL

$ z'Nsx? -jLdf, gjLs/0f, s/_ cflb Jofkf/ Joj;fo x'g] cfDbfgL

% x|f;s§L kfl/jfl/s ;b:osf] k]G;g

^ ;xeflusf] 3/fo;L vr{ 3/ ef8f cGo

hDdf

af+sL df}Hbft -v_ – -s_ Ö ?= =========================

!)= shf{ k|of]hgsf If]qx?
qm=;+= shf{ pkof]u ul/g] sfo{ cg'dflgt vr{ s}lkmot
!= ;fdflhs sfo{ -ljjfx, a|taGw cflb_
@= :jf:Yo pkrf/÷=================
#= lzIff÷====================
$= cGo÷================

!!= shf{ l;kmfl/; /sd

shf{ lgj]bssf] gfd dflh{g s§L kl5 nufgL jflif{s ;fFjf Aofh :jLs[ltsf] nflu l;kmfl/z
shf{ dfu /sd
7]ufgf of]Uo lwtf]sf] d'No ltg{ ;Sg] /sd ?======= /sd ?=

!@= shf{ e'QmfgL tflnsf

ldlt /sd ?= ldlt /sd ?= ldlt /sd ?= ldlt /sd ?=

hDdf

!#= shf{sf nflu lgwf{l/t zt{÷;'ljwfx?

-s_ Aofhb/ jflif{s (=%)Ü nfUg] 5 .

-v_ of] shf{sf] cjlw % jif{ x'g]5 .

-u_ :jLs[t shf{sf] Ps k6sdf Go'gtd ?= b'O{ nfv eGbf sd /sdsf] ls:tf k|bfg ul/g] 5}g .

-3_ of] shf{ a9Ldf b'O{ ls:tfdf k|bfg ug{ ;lsg]5 .

-ª_ jflif{s?kdf k|To]s cfiff9 d;fGtdf Aofh r'Qmf ePdf shf{ gljs/0f ug{ ;lsg] 5 .
-r_ shf{ e'QmfgL ug]{ cjlw leq :jLs[t ;Ldf;Ddsf] /sd k6s k6s a'emfpg / pkof]u ug{ ;lsg]5 .

17
 -5_ lgj]bsn] b'O{ jif{ ;Dd pkof]u u/]sf] clwstd shf{ /sdnfO{ g} To; kl5sf jif{sf nflu shf{ kfpg ;Sg]
clwstd ;Ldf x'g]5 .
-h_ shf{sf] aflif{s ?kdf kfs]sf] Aofh cfly{s aif{sf] cGTo;Dddf klg ga'emfPdf k'Flhs/0f ul/g]5 .
-em_ :jLs[t shf{sf] ;]jf z'Ns jfkt )=!% k|ltzt jf ?= #))).)) xhf/df h'g a9L x'G5 ;f]xL a/fa/sf] /sd Psd'i6
a'emfpg' kg]{5 .

-`_ >L÷>LdtL ================== n] sf]ifsf] gfddf lwtf] b[li6aGws /lhi6«]zg kf; u/L lbg' kg]{5 .

-6_ hDdf ePsf] cjsfz sf]if / aLdfsf]if s§L /sd /f]Ssf /fVg'kg]{5 .

-7_ cGo s'/fx?sf] xsdf sf]ifsf] lgodfg';f/ x'g]5 .

!%= ;/n shf{ l;kmfl/z ug]{

lhNnf =================== uf=lj=;=÷g=kf========================= j8f g+============== a:g] ================== sfof{no ============== sf================
kbdf sfo{/t cjsfz sf]if kl/ro kq gDa/ ==== sf >L ===================== nfO{ dfly pNn]lvt zt{ ;'ljwfdf
====================== ;/n shf{ /sd ?========================-cIf/]kL ==========================================dfq_ lg0f{osf nflu l;kmfl/z
ub{5'÷ub{5f}+ .

============================== ============================

tof/ ug]{ l;kmfl/z ug]{

gfd M gfd M

kb M kb M

ldlt M ldlt M

!^= ;/n shf{ pk;ldltsf] lg0f{o M

lhNnf =================== uf=lj=;=÷g=kf========================= j8f g+============== a:g] ================================ sfof{no

==============sf================ kbdf sfo{/t cjsfz sf]if kl/ro kq gDa/==========sf >L ==================================== nfO{ dfly
pNn]lvt zt{ ;'ljwfdf=====================;/n shf{ /sd ?========================-cIf/]kL ?===================================dfq_
shf{ pk;ldltsf] ldlt ======================= sf] a}7s g+= ===========af6 :jLs[t ug]{ lg0f{o eof] .

===================== ==================== ============================ =========================== ====================

gfd M gfd M gfd M gfd M gfd M

kb M kb M kb M kb M kb M

ldlt M ldlt M ldlt M ldlt M ldlt M

18
 sfo{ljlwsf] bkmf !$ ;+u ;DalGwt
cg';"rL–%

gful/s nufgL sf]if

========= sfof{no ==========
r=g+=M ldltM ===================
k=;+=M
>L ===================================
=========================================
laifo M ;/n shf{ :jLs[ltsf] hfgsf/L af/] .
dxfzo,
ldlt =================================== df tkfO{n] ================================= shf{ :jLs[ltsf nflu o; sf]ifsf] ========== sfof{nodf k]z ug'{ ePsf]
shf{ cfj]bg dfly sfjf{xL x'bf+ o; sf]ifsf] ldlt ======================== sf] lg0f{o cg';f/ ;/n shf{ zLif{s cGt{ut ?= ========================= -
cIf/]kL =================================================_ :jLs[t ePsf] Joxf]/f hfgsf/L u/fpFb5f}+ . :jLs[t shf{ lgDg zt{ ;'ljwfdf pknAw u/fOg]
Aoxf]/f cg'/f]w 5 .
zt{ ;"ljwfx?
!= Jofhb/ aflif{s (=%)Ü nfUg]5 / ;do ;dodf kl/jt{g x'g ;Sg] 5 .
@= of] shf{ ====== aif{ cjlwsf] x'g]5 / =================== leq a'emfpg kg{]5 .
#= shf{ ls:tf e'QmfgL sf]ifn] ;do ;dodf tf]s] cg';f/ x'g]5 .
$= :jLs[t shf{ a9Ldf b'O{ ls:tfdf k|bfg ul/g]5 .
%= shf{ k|zf]wg jfkt ;]jf z'Ns :j?k =========Ü jf Psd'i6 ?= ================= a'emfpg' kg]{5 .
^= shf{sf nflu lbOg] lwtf] sf]ifsf] gfddf b[li6aGws kf; u/L lbg' kg]{5 / dfnkf]t sfof{noaf6 /f]Ssf ;d]t u/Lg]5 .
&= shf{ lngk'j{ tkfO{n] lnvt td;'s u/L sf]ifnfO{ lbg' kg]{5 .
*= >L÷>LdtL ============================================n] shf{sf nflu lbPsf] lwtf]sf] d~h'/Lgfdfsf] sfuh u/L lbg' kg]{5 .
(= lgj]bs / sf]if lar shf{ ;Demf}tf ug'{ kg]{5 .
!)= gful/stf / lwtf] ;DalGw ;Ssn sfuhft k]z ug'{ kg]{5 .
!!= shf{ cjlwdf kfs]sf] ;Dk"0f{ Jofh cw{jflif{s ?kdf kf}if d;fGt / cfiff9 d;fGt leq e'QmfgL ug]{ ;xeflunfO{ afFsL shf{sf] ).%
k|ltzt Aofh 5'6 lbOg] 5 . cfly{s aif{sf] cGTo;Dddf klg Aofh r'Qmf gu/]df ;fjFfdf kF'lhs[t ul/g] 5 . shf{ clu|d a'emfPdf
a'emfpg afFsL /sddf )=% k|ltzt /sd yk a'emfpg' kg]{5 .
!@= :jLs[t shf{ 5 dlxgf leq pkof]u gu/]df shf{ /f]Ssf x'g] 5 .
!#= >L ================================================ af6 JolQmut hdfgtsf] sfuh u/fpg' kg]{5 .
!$= cGo s'/fx?sf] xsdf sf]ifsf] lgodfg';f/ x'g]5 .
!%= shf{sf] e'QmfgL tflnsf lgDg adf]lhd x'g]5 .
qm=;+= ldlt /sd qm=;+= ldlt /sd qm=;+= ldlt /sd

ejbLo,
b:tvtM=========================
gfdM==============================

kbM ===========================

19
 sfo{ljlwsf] bkmf !% ;+u ;DalGwt
cg';"rL–^

;/n shf{ sfo{qmd @)&# adf]lhd

gful/s nufgL sf]if
/
;xefuL aLr ePsf] shf{ ;Demf}tf
lnlvtd wgLsf gfd gful/s nufgL sf]if P]g, @)$& adf]lhd :yflkt gful/s nufgL sf]ifsf] sfof{no,===================== -kl5
o; ;Demf}tfdf sf]if elgPsf]_ / ===================== sfof{nosf===================================df sf]ifsf] kl/ro kq g++=
===================================sf >L ==============================================================-o;kl5 o; ;Demf}tf kqdf C0fL elgPsf]_ aLrdf sf]ifaf6
nufgL ug{ nfu]sf] ;/n shf{ sfo{ljlw, @)&# sf] Joj:yf cg';f/ d C0fLn] sf]ifaf6 ===================================ug]{ k|of]hgsf] nflu sf]if;Fu
dfu u/]sf] k|lt jif{ (=%) -k|ltztsf b/n] Aofh a'emfpg] u/L sf]ifaf6 d C0fLnfO{ klxnf] ls:tf ?=========================-
cIf/]kL ?===================================_ bf];|f] ls:tf ?=========================== -cIf/]kL ?=========================_ hDdf ?=================== -
cIf/]kL ?=====================================_ shf{ sf]ifaf6 lbg tyf d C0fLn] lngsf] nflu lgDg zt{ tyf cj:yfx? k'/f u/L lng] ;xdlt
eO{ sf]ifsf] sfof{no ================df a;L tkl;nsf ;fIfLx?sf] /f]xj/df ;f] ;Demf}tf–kqdf x:tfIf/ u/L Ps–Ps k|lt bf]xf]/f] lng'÷lbg'
ul/of] .

zt{ tyf Joj:yfx?

! d C0fLn] pNn]lvt shf{ lngsf] nflu sf]ifdf shf{sf] ;'/If0f afkt k|:t't u/]sf] lwtf] /lhi6«]zg kf; u/] kl5dfq shf{ lng d~h'/
ub{5' .
@ d C0fLn] ;/n shf{ sfo{ljlw, @)&# sf] lgodx?sf] kfngf ub}{ sf]ifn] ;Demf}tf kq ;fy pknAw u/fPsf] shf{ e'QmfgL tflnsf
adf]lhd shf{sf] ;fFjf Aofhsf] ls:tf r'Qmf ug{ d~h'/ ub{5' .
#= d C0fLn] xfn (=%) k|ltzt Aofhb/df / kl5 sf]ifaf6 kl/jt{g jf yk36 u/]df ;d]t ltg{ a'emfpg d~h'/ ub{5' .
$= d C0ffLn] lnPsf] shf{ pNn]lvt sfo{sf] nflu afx]s cGo sfo{df k|of]u ug]{ 5}g .
%= d C0ffLn] o; ;Def}tf tyf lwtf] ;'/If0f jfkt n]lv lbPsf] td;'sdf n]lvPsf s'/fx?sf] pNn+3g u/]df sf]ifaf6 d]/f] gfddf :jLs[t
shf{ tyf d]/f] sf]ifdf /x]sf]=====================/sd /f]Ssf ug'{sf cltl/Qm ;'/If0f jfkt lbPsf] lwtf] sAhf u/L lnPdf ;d]t d~h'/
ub{5' .
^= d C0fLn] shf{ ;'/If0f jfkt lng] lwtf]sf d'NofÍg nufot afx]s cGo ;]jf z'Ns sf]ifn] tf]s] cg';f/ ltg{ a'emfpg d~h'/ ub{5' .
&= sf]ifn] C0fLnfO{ k|bfg ug{sf nflu :jLs[t shf{ /sd pNn]lvt zt{ tyf cj:yfx? k'/f u/L lnPdf C0fLnfO{ shf{ lbg d~h'/
ub{5 .
*= shf{ ;Demf}tfsf] ;dodf C0fLaf6 r'Qmf ug'{kg]{ shf{sf] e'QmfgL tflnsfdf d~h'/L /x]sf] 5 .
(= sf]ifn] pNn]lvt zt{ cj:yfsf cnfjf æ;/n shf{ sfo{ljlw, @)&#Æ sf] C0fLaf6 k'0f{ kfngf u/]df shf{ lbg d~h'/ ub{5 .
!)= d C0fLn] sf]ifaf6 lnPsf] klxnf] ls:tf /sd shf{ lnFbfsf] k|of]hgsf] nflu k|of]u u/]sf] sf]ifnfO{ gnfu]df bf];|f] ls:tf /sd sf]ifn]
glbg / klxnf] ls:tf /sd ;d]t r'Qmf ug{ nufpg] ;Sg]5 o;df C0fL d~h'/ ub{5 .
!!= d C0fLn] k|To]s jif{ aLdf kf]ln;Lsf] cjlw ;dfKt ePsf] !% lbg leq sf]ifn] tf]s]sf] aLdf sDkgLaf6 gjLs/0f u/L aLdf kf]ln;L
sf]ifdf a'emfpg] 5' . cGoyf sf]ifsf] lgodfg';f/ aLdf gjLs/0f u/]sf] z'Ns d]/f] vftfdf vr{ n]lvlbPdf ;d]t d d~h'/ ub{5' .
!@= :jLs[t shf{ 5 dlxgf leq pkof]u gu/]df shf{ /f]Ssf x'g] 5 .
!#= shf{ cjlwdf kfs]sf] ;Dk"0f{ Jofh cw{jflif{s ?kdf kf}if d;fGt / cfiff9 d;fGt leq e'QmfgL ug]{ ;xeflunfO{ afFsL shf{sf] ).%
k|ltzt Aofh 5'6 lbOg] 5 . cf=a= sf] cGTo;Dddf klg Aofh r'Qmf gu/]df ;fjfFdf k'Flhs[t ul/g] 5 . shf{ clu|d a'emfPdf
a'emfpg aF+sL /sddf )=% k|ltzt /sd yk a'emfpg' kg]{5 .
!$= shf{ k|zf]wg jfkt ;]jf z'Ns :j?k Psd'i6 ?= ================= a'emfpg C0fL d~h'/ 5 .
!%= :jLs[t shf{ a9Ldf b'O{ ls:tfdf lng lbg b'j} kIf d~h'/ 5 .

20
;xefuLsf] tkm{af6 sf]ifsf] tkm{af6 clwsf/ k|fKt clws[t
b:tvt M– b:tvt M–
gfdy/ M– gfdy/ M–
bhf{ M– bhf{ M–
sfof{no M– 5fk M
cjsf; sf]if g+=M–
aLdf sf]if g++=M–

;fIfL ;fIfL
b:tvtM– b:tvtM–
gfdy/M– gfdy/M–
7]ufgfM– 7]ufgfM–
sfof{noM–
:jLs[t cjsf; sf]if g+=

O{lt ;Djt @)========;fn===============dlxgf=========== ut] /f]h ========== z'ed\ .

21
 sfo{ljlwsf] bkmf !& -!_;+u ;DalGwt

cg';"rL–&

>L k|d'v/ dfnkf]t clws[tHo" ldltM =====================

dfnkf]t sfof{no,
======================
ljifo M 3//hUuf /f]Ssf /fVg] af/] .
======================== sfof{nosf jxfnjfnf sd{rf/L ================================== n] lghsf] ==================== gftfsf
================== gftL÷gftLgL ============================= 5f]/f÷5f]/L÷a'xf/L÷kTgL lhNnf =================
g=kf=÷uf=lj=;================ j8f g+================= -hUufwgL k|df0f k"hf{ cg';f/ lhNnf =================
g=kf=÷uf=lj=;================ j8f g+=================_ a:g] jif{ ======= sf] =========================== gfddf To;
sfof{nodf btf{ ePsf] hf]tkf]t ;d]t lghs} Psnf}6L xsef]u ePsf] tkl;ndf n]lvPsf] 3// hUuf o; sf]ifdf
ldlt @) ÷ ÷ df h]yf hdfgL ÷lwtf] aGwsL ;d]tsf] td;'s u/L sf]ifsf gfddf /lhi6«]zg kf;
u/L ?=========================================== -cIf/]kL ?= ======================== ============ ===========
===============================_ ;fk6L shf{ lng' ePsf]n] pNn]lvt 3// hUuf÷ckf6{d]G6 sf]ifsf] gfddf lwtf] kf;
ug{ o; sf]ifsf k|ltlglw >L ============================================= x:t] 5fk ;lxt k7fOPsf] 5 . lgod adf]lhd
lwtf] kf; ul/lbO{ ;Ssn td;'s lghs} x:t] k7fO{lbg' x'g cg'/f]w 5 . ;fy} pNn]lvt lwtf] sf]ifaf6 km's'jf e}
gcfP;Dd ;f] 3//hUuf, ckf6{d]G6 s;}nfO{ /flhgdf, kmf5]{, 5f]8kq, lwtf] aGwsL, ef]uaGwsL, bflvn vfl/h,
gfd;f/L jf cGo s'g} lsl;dsf] xs5f8L lbg ;d]t s]xL ug{ gkfpg] u/L gful/s nufgL sf]if P]g, @)$&
adf]lhd /lhi6«]zg kf; ug{ /f]Ssf ug'{ e} /f]Ssfsf] hfgsf/L sf]ifnfO{ lbg' x'g cg'/f]w 5 .
tkl;n
l;=g+= g=kf=÷Uff=lj=;= j8f g+= ls=g+= If]qkmn k"j{ klZrd pQ/ blIf0f s}lkmot

======================== ================================== ================================

lgj]bssf] b:tvt sf]if k|ltlglwsf] b:tvt gd'gf clws[t
gfd M gfd M gfd M
22
 kb M

sfo{ljlwsf] bkmf !& -!_;+u ;DalGwt

cg';"rL–*

b[li6aGws lnvt kf; kmf/fd

23
 sfo{ljlwsf] bkmf !& -#_;+u ;DalGwt

cg';"rL–(

gful/s nufgL sf]if

================== sfof{no
sf]if s§L /f]Ssf /fVg] cfGtl/s kq

nfO{ M– >L cjsfz sf]if÷aLdfsf]if zfvf

af6 M– >L shf{ zfvf
pk/f]Qm ;DaGwdf lgDg Joxf]/fsf lgj]bsnfO{{ o; sf]ifsf] ldlt ======÷====÷=====sf] lg0f{o cg';f/ =====
shf{sfnflu /sd ? ===============(cIf/]lk ......................................................................... ) :jLs[t
ePsf] / :jLs[t shf{ k|bfg ug{' k'j{ lghsf] gfddf hDdf ePsf] ;xefuL cjsfz sf]if sÝL /sd÷ aLdfsf]if
/sd /f]Ssf /fVg' kg{] x'Fbf lghsf] cjsfz sf]if sÝL /sd÷aLdfsf]if s§L /sd csf]{ Aoa:yf geP;Ddsf nflu
/f]Ssf /flv o; zfvfnfO{ hfgsf/L k7fO{ lbg' x'g cg'/f]w 5 .
-s_ shf{ lgj]bssf] gfd, y/ M– ===================================
-v_ sfo{/t sfof{nosf] gfd M– =====================================
-u_ xfnsf] kb M– ==================================
-3_ :jLs[t cjsfz sf]if gDa/ M– ==================
-ª_ ladfsf]if gDa/ M– ==================
-r_ shf{ :jLs[t /sd M– ============================
-5_ shf{ e'QmfgL clGtd ldlt M– ============================
ejbLo,

=======================
gfd M–
kb M–
ldlt M–

24
 sfo{ljlwsf] bkmf !& -#_;+u ;DalGwt

cg';"rL–!)

gful/s nufgL sf]if

================== sfof{no
cfGtl/s kq
nfO{ M– >L shf{ zfvf
af6 M– >L ;xefuL cjsfz sf]if zfvf÷aLdfsf]if zfvf
pk/f]Qm ;DaGwdf To; zfvfsf] ldlt ======÷====÷==== sf] kq cg';f/ b]xfodf pNn]lvt Joxf]/fsf lga]bssf]]
gfddf hDdf ePsf] ;xefuL casfz sf]if s§L /sd÷ aLdfsf]if /sd ldlt =====÷====÷=====b]lv g} csf]{ cfb]z
geP;Ddsf nflu o; zfvfaf6 /f]Ssf /flvPsf] Aoxf]/f hfgsf/Lsf nflu cg'/f]w 5 .
-s_ shf{ lgj]bssf] gfd, y/ M– ===================================
-v_ sfo{/t sfof{nosf] gfd M– =====================================
-u_ xfnsf] kb M– ==================================
-3_ :jLs[t cjsfz sf]if÷ladfsf]if gDa/ M– ==================
-ª_ ;l~rt cjsfz sf]if ÷ ladfsf]if /sd M– ============================

ejbLo,

=======================
gfd M–
kbM–
ldlt M–

25
 sfo{ljlwsf] bkmf !* ;+u ;DalGwt

cg';"rL–!!

gful/s nufgL sf]if

================== sfof{no
;/n shf{ ls:tf pknAw u/fO{ lbg] cfGtl/s kq
nfO{ M– >L n]vf zfvf
af6 M– >L shf{ zfvf
pk/f]Qm ;DaGwdf lgDg Joxf]/fsf ;xefuL lgj]bsnfO{{ o; sf]ifsf] ;/n shf{ pk;ldltsf] ldlt
@)&#÷====÷=====sf] lg0f{o cg';f/ ;/n shf{sf nflu /sd ?===============
=(cIf/]lk ................................................. ) :jLs[t ePsf] Joxf]/f cg'/f]w 5 . :jLs[t shf{ dWo]
xfnnfO{ k|yd÷bf];|f] ls:tf afkt ? ....................=(cIf/]lk ..................................) k|bfg u/L lghsf]
gfddf ;/n shf{ hgfpg' x'g cg'/f]w ul/G5 .
qm=;+= lzif{s ljj/0f
!= shf{ lgj]bssf] gfd, y/
@= :yfoL 7]ufgf
#= sfo{/t sfof{nosf] gfd
$= xfnsf] kb
%= :jLs[t cjsfz sf]if gDa/
^= ladfsf]if gDa/
&= :jLs[t shf{ /sd / shf{ ldl;n g+
*= shf{ :jLs[t ldlt
(= Dffnkf]t sfof{nodf lwtf] kf; ePsf]
ldlt
!)= xfn ;Dd k|bfg ePsf] /sd
!!= ca k|bfg ug{ afFsL /sd
!@= Aofhb/
!#= lng' kg{] ;]af z'Ns /sd
ejbLo
C0fLsf] b:tvt gd'gf =======================
gfd M–
kb M–
26
 ldltM–
sfo{ljlwsf] bkmf !*-$_ ;+u ;DalGwt

cg';"rL–!@

ldltM–
>L gful/s nufgL sf]if
========================== sfof{no
=========================

laifoM............ shf{ ls:tf dfu u/]sf] af/] .

dxf]bo,
d gful/s nufgL sf]ifdf ldlt ======================= b]lv cjsf; sf]if s§L÷aLdfsf]ifdf ;+nUg /xb} cfPsf] 5' .
d]/f] gfddf o; sf]ifaf6 .....................ug]{ sfo{sf nflu shf{ /sd ? ..................... :jLs[t ePsf]df
d}n] xfn ;Dd ? ..................... pkof]u u/L ;s]sf] 5' . xfn dnfO{ /sdsf] cfaZostf k/]sfn] :jLs[t
shf{sf] ......... ls:tf÷afFsL /sd ?=================-cIf/]kL =================_pknAw u/fO{ lbg of] lgj]bg k]z
u/]sf] 5' . shf{ nufgLsf nflu sf]ifn] lgwf{/0f u/]sf zt{ ;'ljwf dnfO{ dfGo x'g]5 . d}n] shf{ dfu kmf/fddf
pNn]v u/]sf ljj/0f ;To 5g\ . em'6f 7x/] sfg"g adf]lhd ;xg a'emfpg d]/f] d~h'/L 5 .

ejbLo,

b:tvtM ===========================
lga]bssf] gfdM===================
cjsfz sf]if k=k=g+=============
aLdfsf]if k=k g+=M=================

27