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E-mail . <nrbbfirdppd@nrb org.np>

+TM {r.-c +f; Website : www.nrb.org.np

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 g]kfn /fi6« a}+s
k'g/shf{ sfo{ljlw, @)&&

g]kfn /fi6« a}+s

a}+s tyf ljQLo ;+:yf lgodg ljefu
 ljifo ;"rL
k]h g+=

kl/R5]]b–!
-1_ ;+lIfKt gfd / k|f/De !
-2_ kl/efiff !
kl/R5]b –@
-3_ k'g/shf{sf] >f]t @
-4_ k'g/shf{sf] hf]lvd Joxf]g]{ sf]ifsf] >f]t @
-5_ k'g/shf{sf] juL{s/0f @
-6_ k'g/shf{sf] Aofhb/ #
-7_ k'g/shf{sf] cjlw #
-8_ k'g/shf{ ;'ljwfsf] ;Ldf #
kl/R5]b –#
-9_ k'g/shf{ k|bfg ug]{ k|lqmof $
-10_ u|fxs C0fL cg';f/ k|bfg ul/g] k'g/shf{ ;DaGwL Joj:yf %
kl/R5]b –$
-11_ k'g/shf{sf] nflu cfj]bg lbg kfpg] Ohfhtkqk|fKt ;+:yf &
-12_ k'g/shf{ ;'ljwfsf nflu of]Uo shf{x¿ &
-13_ k'g/shf{ ;'ljwfsf nflu cof]Uo shf{x¿ *
kl/R5]b –%
-14_ k'g/shf{ cg'udg tyf lg/LIf0f (
kl/R5]b –^
-15_ Ohfhtkqk|fKt ;+:yfsf] lhDd]jf/L (
kl/R5]b –&
-16_ k'g/shf{;DaGwL cGo Joj:yfx¿ !!
kl/R5]b –*
-17_ b08 / hl/jfgf !@
-18_ afwf c8\sfp k'msfp !@
-19_ arfp !@

cg';"rLx¿ !–% ;Dd !#–#!

 g]kfn /fi6« a}+s
k'g/shf{ sfo{ljlw, @)&&
sf]le8–!( n] cy{tGqdf kf/]sf] k|efjnfO{ ;Daf]wg u/L pBf]u, k]zf, Joj;fosf] k'g?Tyfgdf
;xof]u k'of{pg k'g/shf{df kx'Fr clej[l4 u/L ljBdfg k'g/shf{ ;'ljwfnfO{ yk Jojl:yt /
k|efjsf/L agfpg] p2]Zon] g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !!) sf] pkbkmf -#_ n] lbPsf]
clwsf/ k|of]u u/L of] sfo{ljlw agfOPsf] 5 .

kl/R5]b–!
k|f/lDes
!= ;+lIfKt gfd / k|f/DeM -!_ o; sfo{ljlwsf] gfd æg]kfn /fi6« a}+s k'g/shf{ sfo{ljlw,
@)&&Æ /x]sf] 5 .
-@_ of] sfo{ljlw :jLs[t ePsf] ldltaf6 nfu" x'g5
] .*
@= kl/efiffM ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; sfo{ljlwdf,–
-!_ …a}+sÚ eGgfn] g]kfn /fi6« a}+s P]g, @)%* adf]lhd :yfkgf ePsf] g]kfn /fi6« a}+s
;Demg' k5{ .
-@_ …;~rfns ;ldltÚ eGgfn] g]kfn /fi6« a}+ssf] ;~rfns ;ldlt ;Demg'k5{ .
-#_ …Aofh cg'bfg sfo{ljlwÚ eGgfn] g]kfn ;/sf/ dlGqkl/ifb\af6 :jLs[t ;x'lnotk"0f{
shf{sf nflu Aofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&% ;Demg'k5{ .
-$_ …k'g/shf{Ú eGgfn] Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{sf] ;'/If0fdf g]kfn
/fi6« a}+saf6 pknAw u/fOg]] shf{ ;Demg'k5{ .
-%_ …c;n shf{Ú eGgfn] g]kfn /fi6« a}+saf6 hf/L ePsf] shf{ juL{s/0f ;DaGwL
lgb]{zg adf]lhdsf] c;n shf{ ;Demg'k5{ .
-^_ …Ohfhtkqk|fKt ;+:yfÚ eGgfn] g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt u/]sf …sÚ, …vÚ
…uÚ / …3Ú ju{sf a}+s tyf ljQLo ;+:yf ;Demg'k5{ .
-&_ …n3', 3/]n' tyf ;fgf pBd shf{Ú eGGffn] pBdL :jo+ sf/f]jf/ tyf Joj;fodf
;+nUg eO{ ;~rfng ul/Psf pBd, Jofkf/ tyf Joj;fodf k|jfx ePsf] ? !%
nfv ;Ddsf] shf{ ;Demg'k5{ .

* of] sfo{ljlw ldlt @)&&÷)#÷@% df :jLs[lt eO{ sfof{Gjogdf cfPsf] 5 .

 kl/R5]b –@
k'g/shf{sf] juL{s/0f, Aofhb/ / cjlw
#= k'g/shf{sf] >f]t M s[lif tyf pBf]u If]qsf] ljsf;sf] nflu 5'6\ofOPsf] …ljsf; sf]ifÚ nufot
o; sfo{lalwsf] a'Fbf g+= $ cg';f/sf cGo >f]taf6 k|fKt /sdnfO{ k'g/shf{sf] hf]lvd
Joxf]g]{ sf]ifsf] ?kdf pkof]u ul/g]5 . sf]le8–!( n] cy{tGqdf kf/]sf] c;/nfO{ ;Daf]wg
ug{ yk >f]t cfjZos kg]{ ePsf]n] k'g/shf{ k|of]hgsf] nflu k|fKt x'g] s'n >f]t /sdsf]
clwstd kfFr u'0ff;Dd a}+sn] k'g/shf{ k|bfg ug{ ;Sg] u/L ;Ldf tf]lsPsf] 5 . sf]le8–!(
sf] c;/ Go"g eP;Fu} o; ;LdfnfO{ qmdzM 36fpFb} sf]ifdf pknAw >f]tsf] cfwf/df
k'g/shf{ ;'ljwf k|bfg ug]{ Joj:yf ldnfOg]5 .

$= k'g/shf{sf] hf]lvd Joxf]g]{ sf]ifsf] >f]]tM

k'g/shf{sf] hf]lvd Joxf]g]{ sf]ifsf] >f]tsf] ?kdf b]xfosf /sdx? /xg] 5g\ .
-!_ a}+sdf ljBdfg /x]sf] ljsf; sf]ifsf] /sd,
-@_ ;~rfns ;ldltn] tf]s]sf a}+ssf cGo sf]ifsf] /sd,
-#_ bft[ lgsfoaf6 k|fKt eO{ g]kfn ;/sf/af6 :jLs[lt k|bfg ePsf /sd,
-$_ g]kfn ;/sf/n] k|bfg u/]sf] /sd .

%= k'g/shf{sf] juL{s/0f M a}+saf6 k|bfg ul/g] k'g/shf{nfO{ b]xfo adf]lhd juL{s/0f ul/Psf]
5.
-!_ n3', 3/]n' tyf ;fgf pBd k'g/shf{
pBdL :jo+ ;+nUg eO{ ;~rfng ul/Psf pBd, Jofkf/ tyf Joj;fodf k|jfx
ePsf] ?=!% nfv;Ddsf] shf{ ;'ljwfsf] nflu k|bfg ul/g] k'g/shf{nfO{ n3', 3/]n'
tyf ;fgf pBd k'g/shf{ dflgg]5 .
-@_ ljz]if k'g/shf{
a}+sn] ;do ;dodf s'g} If]q ljz]ifnfO{ ljz]if k|fyldstf lbg] u/L k|bfg ul/g]
k'g/shf{nfO{ ljz]if k'g/shf{ dflgg]5 . o; cGtu{t xfn sfod /x]sf] lgof{t,
dlxnf pBdL, km/s 9Ën] ;Ifd JolQmn] ;~rfng u/]sf pBd÷Joj;fo, k|fs[lts
k|sf]kaf6 k|efljt If]qdf k|bfg ul/Psf] k'g/shf{x¿nfO{ dflgg]5 .
-#_ ;fwf/0f k'g/shf{
a'Fbf g+= ! / @ sf] juL{s/0fdf gk/]sf / a}+sn] ;do ;dodf tf]s]sf] ;a}
k'g/shf{x¿nfO{ ;fwf/0f k'g/shf{ dflgg]5 .

-2_
^= k'g/shf{sf] Aofhb/M
-!_ k'g/shf{ k|fKt ug]{ Ohfhtkqk|fKt ;+:yfn] a}+snfO{ ltg'{kg]{ Aofhb/ / ;DalGwt
u|fxs÷C0fLx¿af6 lng] Aofhb/ a}+sn] ;do ;dodf tf]s] adf]lhd x'g]5 .
k'g/shf{sf nflu xfn ljBdfg Aofhb/ b]xfo adf]lhd tf]lsPsf] 5 .
Ohfhtkqk|fKt
g]kfn /fi6« a}+sn]
qm=;+= k'g/shf{sf] k|sf/ ;+:yfn] u|fxsaf6
lng] Aofhb/
lng] Aofhb/
n3', 3/]n' tyf ;fgf pBd
!= @ %
k'g/shf{
@= ljz]if k'g/shf{* ! #
#= ;fwf/0f k'g/shf{ # %
* ljz]if k'g/shf{df o;cl3 s'g} shf{ ljz]ifnfO{ 5'§} k'g/shf{ b/ tf]lsPsf]
cj:yfdf ;f]xL b/ nfu" x'g]5 .
&= k'g/shf{sf] cjlwM
-!_ Psd'i6 ?kdf k|bfg ul/g] k'g/shf{sf] cjlw a9Ldf Ps jif{sf] x'g]5 / o:tf] shf{
gjLs/0f x'g] 5}g .
-@_ u|fxs C0fL cg';f/ k|bfg ul/g] k'g/shf{sf] xsdf sf]le8–!( af6 clt k|efljt
egL a}+sn] tf]s]sf If]qsf u|fxs C0fLsf] nflu a9Ldf Ps jif{ / dWod tyf Go"g
k|efljt If]q egL a}+sn] tf]s]sf u|fxs C0fLsf] nflu 5 dlxgf cjlwsf] x'g]5 . g]kfn
/fi6« a}+s P]g, @)%* n] tf]s]sf] Joj:yfg';f/ a}+sn] o:tf] k'g/shf{ gjLs/0f ug{
;Sg]5 .
*= k'g/shf{ ;'ljwfsf] ;LdfM
-!_ a}+saf6 cfXjfg u/L Ohfhtkqk|fKt ;+:yfnfO{ Psd'i6 k|bfg x'g] k|lt u|fxs
k'g/shf{sf] clwstd ;Ldf ? % s/f]8 x'g]5 . o;/L Psd'i6 k|bfg ul/g]
k'g/shf{ /sd s'n k'g/shf{ k|bfg ug{ ;lsg] /sdsf] &) k|ltzteGbf a9L x'g]
5}g .
-@_ a}+sn] u|fxs cg';f/ d"NofÍg u/L pknJw u/fpg] k'g/shf{sf] k|lt u|fxs
clwstd ;Ldf ?=@) s/f]8;Dd x'g]5 . o;/L u|fxs cg';f/ k|bfg ul/g] k'g/shf{
/sd s'n k'g/shf{ k|bfg ug{ ;lsg] /sdsf] @) k|ltzteGbf a9L x'g] 5}g .
-#_ a}+saf6 cfXjfg u/L Ohfhtkqk|fKt …3Ú ju{sf n3'ljQ ljQLo ;+:yfx?nfO{ k|bfg
ul/g] k'g/shf{ /sd s'n k'g/shf{ k|bfg ug{ ;lsg] /sdsf] !) k|ltzteGbf a9L
x'g] 5}g .

-3_
 kl/R5]b –#
k'g/shf{ k|bfg ug]{ k|lqmof
(= k'g/shf{ k|bfg ug]{ k|lqmofM Ohfhtkqk|fKt ;+:yfn] k|bfg u/]sf] c;n shf{sf] ;'/If0fdf
a}+sn] b]xfo adf]lhdsf] k|lqmofaf6 k'g/shf{ k|bfg ug]{5 .
-!_ k|ltu|fxs ? !% nfv ;Ddsf] n3', 3/]n' tyf ;fgf pBd k'g/shf{, ? % s/f]8
?k}ofF;Ddsf ljz]if / ;fwf/0f k'g/shf{ Ohfhtkqk|fKt …sÚ, …vÚ / …uÚ ju{sf
Ohfhtkqk|fKt ;+:yfx¿nfO{ Psd'i6 ¿kdf k|bfg ul/g]5 .
-@_ a'Fbf g++=! adf]lhdsf k'g/shf{x¿ k|bfg ubf{ b]xfo adf]lhdsf] k|lqmof cjnDag
ul/g]5 .
-s_ Psd'i6 ¿kdf k|bfg ul/g] k'g/shf{sf] nflu a}+sn] Ohfhtkqk|fKt
;+:yfx¿af6 cfj]bg cfXjfg ug]{5 .
-v_ pQm cfXjfgdf tf]lsPsf] ;dofjlw leqdf Ohfhtkqk|fKt ;+:yfn] cfˆgf
k|To]s zfvfx¿af6 n3', 3/]n' tyf ;fgf pBd, ljz]if / ;fwf/0f k'g/shf{
kfpg] C0fLsf nflu k|ltzfvf Go"gtd kfFr u|fxsn] ;'ljwf kfpg]u/L
cg';"rL–! df plNnlvt ljj/0f ;dfj]z u/L lgj]bg k]z ug{ ;Sg]5g\ .
-u_ Psd'i6 k'g/shf{sf] nflu lgj]bg k]z ug{ tf]lsPsf] Dofb ;dfKt ePsf]
Ps dlxgfleq a}+sn] k'g/shf{ ;DaGwL lg0f{o ug]{5 . o;/L k'g/shf{
:jLs[t ubf{ k"0f{ jf cf+lzs¿kdf k'g/shf{ :jLs[t ug{ ;lsg]5 .
-3_ Psd'i6 k'g/shf{ :jLs[t ePkl5 ;DalGwt Ohfhtkqk|fKt ;+:yfdf ;f]
/sdsf] k|jfx ahf/sf] cj:yf, Ohfhtkqk|fKt ;+:yfsf] t/ntfsf] cj:yf
cflbnfO{ b[li6ut u/L ljleGg ;do–cGt/fndf cnu cnu ls:tfdf
pknAw u/fpg] u/L ljt/0fsf] tflnsf agfO{ ;f]xL cg';f/ k|jfx x'g]5 .
-ª_ :jLs[t k'g/shf{ /sd e'QmfgL x'g'cl3 Ohfhtkqk|fKt ;+:yfsf] clVtof/
k|fKt clwsf/Ln] cfjZos sfuhft ;lxt td;'s -cg';"rL–@_ nufotsf
;DalGwt sfuhftdf x:tfIf/ ug'{kg]{5 . o:tf] clVtof/L Ohfhtkqk|fKt
;+:yfsf] k|d'v shf{ clws[t jf ;f] eGbf dflyNnf] :t/sf] sd{rf/LnfO{
k|bfg ePsf] x'g'kg]{5 .
-r_ td;'ssf] k|lqmof ;DkGg eO{ Ohfhtkqk|fKt ;+:yfn] e'QmfgL k|fKt u/]
kZrft ;DalGwt ;a} u|fxsnfO{ k'g/shf{ afkt k|bfg ug'{kg]{ Aofhb/
;'ljwf k'g/shf{ cjlwe/ k|bfg ug'{kg]{5 .
-#_ Ohfhtkqk|fKt …3Ú ju{sf n3'ljQ ljQLo ;+:yfx?nfO{ Psd'i6 ?kdf b]xfosf]
k|lqmof cjnDag u/L k'g/shf{ pknAw u/fOg] 5 .
-s_ k'g/shf{sf] nflu a}+sn] Ohfhtkqk|fKt …3Ú ju{sf n3'ljQ ljQLo
;+:yfx¿jf6 cfj]bg cfXjfg ug]{5 .

-4_
 -v_ pQm cfXjfgdf tf]lsPsf] ;dofjlw leq k'g/shf{ cfjZos kg]{
Ohfhtkqk|fKt …3Ú ju{sf n3'ljQ ljQLo ;+:yfn] cg';"rL–!s cg';f/sf]
lgj]bg k]z ug{ ;Sg]5g\ .
-u_ Psd'i6 k'g/shf{sf] nflu lgj]bg k]z ug{ tf]lsPsf] Dofb ;dfKt ePsf]
Ps dlxgfleq a}+sn] k'g/shf{ ;DaGwL lg0f{o ug]{5 . o;/L k'g/shf{
:jLs[t ubf{ k"0f{ jf cf+lzs ¿kdf :jLs[t ug{ ;lsg]5 .
-3_ Psd'i6 k'g/shf{ :jLs[t ePkl5 ;DalGwt Ohfhtkqk|fKt …3Ú ju{sf
;+:yfdf ;f] /sdsf] k|jfx, ahf/sf] cj:yf, ;+:yfsf] t/ntfsf] cj:yf
cflbnfO{ b[li6ut u/L Ps} k6s jf ljleGg ;do–cGt/fndf cnu cnu
ls:tfdf k|jfx ug{ ;lsg]5 .
-ª_ a}+saf6 :jLs[t /sd e'QmfgL x'g'cl3 ;DalGwt Ohfhtkqk|fKt …3Ú ju{sf
;+:yfn] a}+s ;dIf cfjZos sfuhft ;lxt td;'s -cg';"rL–@s_
nufotsf k|lqmof k"/f ug'{kg]{5 .
-r_ Ohfhtkqk|fKt …3Ú ju{sf n3'ljQ ljQLo ;+:yfsf] clVtof/ k|fKt
clwsf/Ln] td;'s nufotsf ;DalGwt sfuhftdf x:tfIf/ ug'{kg]{5 .
o:tf] clVtof/L Ohfhtkqk|fKt …3Ú ju{sf ;+:yfsf] k|d'v shf{ clws[t jf
;f] eGbf dflyNnf] :t/sf] sd{rf/LnfO{ k|bfg ePsf] x'g'kg]{5 .
-5_ td;'ssf] k|lqmof ;DkGg eO{ Ohfhtkqk|fKt ;+:yfn] e'QmfgL k|fKt u/]
kZrft o:tf] k'g/shf{ k|fKt ug]{ ;+:yfn] k|fKt >f]tsf] cfwf/df ;Dk"0f{
C0fLsf] Jofhb/ sd x'g] u/L Jofhb/df ;dfof]hg ug'{kg]{5 .
!)= u|fxs C0fL cg';f/ k|bfg ul/g] k'g/shf{ ;DaGwL Joj:yf M a}+sn] u|fxssf] ljQLo
cj:yf nufotsf] ljZn]if0f u/L k|bfg ul/g] k'g/shf{ ;DaGwdf b]xfo adf]lhd x'g]5 M
-!_ u|fxs C0fL cg';f/ k|bfg ul/g] ;fwf/0f k'g/shf{ o; sfo{ljlwsf] a'Fbf g+= !@ sf]
pka'Fbf g+= -#_ df tf]lsPsf] pBf]u÷Joj;fodf k|jfx ePsf] ?=@) s/f]8;Ddsf
shf{sf] nflu k|bfg ul/g] 5 .
-@_ k'g/shf{sf nflu cfj]bg lbFbf ;+nUg ug{'kg]{ sfuhft tyf ljj/0f M
-s_ Ohfhtkqk|fKt ;+:yfn] k'g/shf{ ;'ljwf k|fKt ug{sf nflu u|fxs C0fL
;DaGwL b]xfo adf]lhdsf sfuhft ;+nUg u/L cfj]bg -cg';r " L–!v_ k]z
ug'{ kg]{5 .
-!_ u|fxs C0fLn] k'g/shf{ ;'ljwfsf] nflu k]z u/]sf] lgj]bg,
-@_ sDkgLsf] n]vfk/LIf0f ul/Psf] kl5Nnf] tLg cfly{s jif{sf]] ljQLo
ljj/0f,
-#_ kl5Nnf] cfly{s jif{sf] s/ r'Qmf jf s/ ljj/0f bflvnf k|df0fkq,
-$_ sDkgL ;DaGwL shf{ ;"rgf s]Gb|sf] ljj/0f,

-5_
 -%_ sfod Aofhb/ b]lvg] System Generated Customer Liability
Report,
-^_ lgof{t k'g/shf{sf] xsdf lgof{t ;DaGwL sfuhft
-s_ ljut jif{x?df ePsf] lgof{t / ljb]zL d'b|f cfh{g ePsf]
k'li6 x'g] sfuhft .
-v_ lgof{t Joj;fo k'li6 x'g] cGo sfuhft .
-&_ u|fxs C0fLn] o; eGbf cufl8 pkof]u u/]sf] k'g/shf{ ;'ljwfsf]
/sd tyf cjlw ;DaGwL ljj/0f ;d]t cfj]bgdf v'nfpg' kg]{5 .
-*_ u|fxs C0fLn] cGo Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf dfkm{t
k'g/shf{ ;'ljwf pkof]u gu/]sf] ;DaGwdf :jM3f]if0ff .
-(_ /f]huf/L ;[hgf, ljb]zL d'b|f cfh{g nufot cy{tGqdf k'¥ofPsf]
of]ubfg ;lxtsf] sDkgLsf] ;+lIfKt ljj/0f .
-v_ Ohfhtkqk|fKt ;+:yfn] k'g/shf{sf] cfj]bg k]z ubf{ u|fxs C0fLsf] shf{
juL{s/0f, shf{ k|jfx ldlt, shf{ e'Qmfg ldlt / shf{sf] Aofhb/ :ki6
?kdf v'nfpg'sf] cltl/Qm s'g k|sf/sf] k'g/shf{sf] nflu cfj]bg k]z
u/]sf] xf] ;f] Joxf]/f cg';"rL–# adf]lhd :ki6 ?kdf ls6fg ug{'kg]{ 5 .
-u_ Ohfhtkqk|fKt ;+:yfn] k'g/shf{sf] nflu cfj]bg lbFbf k'g/shf{sf] nflu
tf]lsPsf If]qleq /x]/ dfq cfj]bg lbg' kg]{5 .
-3_ u|fxs C0fLnfO{ Aofhb/sf] sf/0faf6 ;x'lnot k|fKt x'g] x'Fbf
Ohfhtkqk|fKt ;+:yfn] k'g/shf{sf] cfj]bg lbFbf l;ldt u|fxsnfO{ dfq
;x'lnot k|fKt x'g] u/L k'g/shf{ dfu ug{ kfOg] 5}g .
-#_ k'g/shf{ k|bfg ug]{ cfwf/x?M a}+sn] b]xfo adf]lhdsf] sfuhft tyf k|lqmof k'/f
eP gePsf] olsg u/L k'g/shf{ :jLs[ltsf] sf/jfxL cufl8 a9fpg' kg]{5 M–
-!_ u|fxs C0fLsf] ;Dk"0f{ ljQLo ljj/0f nufot sfuhft k]z eP÷gePsf] .
-@_ u|fxs C0fLn] k'g/shf{ k|fKt ug{ k]z u/]sf] kl5Nnf] cfly{s jif{sf] ljQLo
ljj/0f / ;DalGwt cfGtl/s /fh:j sfof{nodf k]z u/]sf] ljj/0f ?h'
eP÷gePsf] .
-#_ Debt to Equity Ratio a}+sn] tf]s] adf]lhd /x]÷g/x]sf] .
-$_ u|fxs C0fLsf] Joj;fo÷sf/f]af/÷kl/of]hgf cy{tGqdf of]ubfg k'¥ofpg]
tyf ;du|?kdf cf}lrTok"0f{ eP÷gePsf] .
-%_ u|fxs C0fLsf] Joj;fo÷sf/f]af/÷kl/of]hgfsf] ljQLo cj:yfg';f/
k'g/shf{sf] Aofhb/af6 k|fKt x'g] ;x'lnot k|bfg ug{ plrt eP÷gePsf] .

-6_
 -^_ Ohfhtkqk|fKt ;+:yf tyf u|fxs C0fLsf] xsdf tf]lsPsf cGo zt{ kfngf
eP÷gePsf] .
kl/R5]b –$
k'g/shf{sf nflu cfj]bg / of]Uotf
!!= k'g/shf{sf] nflu cfj]bg lbg of]Uo Ohfhtkqk|fKt ;+:yfM …sÚ, …vÚ, …uÚ / …3Ú ju{sf
Ohfhtkqk|fKt ;+:yfx¿ k'g/shf{sf] nflu cfj]bg k]z ug{ of]Uo x'g]5g\ . t/, b]xfo
adf]lhdsf Ohfhtkqk|fKt ;+:yfx? k'g/shf{sf] nflu cfj]bg k]z ug{ of]Uo x'g] 5}gg\ .
-!_ a}+saf6 ;d:ofu|:t 3f]if0ff ePsf Ohfhtkqk|fKt ;+:yfx?,
-@_ ;d:ofu|:taf6 d'Qm ePsf] Ps jif{ k'/f gePsf] Pj+ ;d:ofu|:taf6 d'Qm eO{
tf]lsPsf] Go"gtd k'FhLsf]if tyf r'Qmf k'FhL k'/f gu/]sf Ohfhtkqk|fKt
;+:yfx?, /
-#_ a}+sn] ;do ;dodf k'g/shf{ ;'ljwf gkfpg] u/L tf]s]sf Ohfhtkqk|fKt
;+:yfx? .
!@= k'g/shf{sf nflu of]Uo shf{x¿M k'g/shf{ ;'ljwfsf nflu b]xfo adf]lhdsf shf{x¿ of]Uo
dflgg]5g\ .
-!_ n3', 3/]n' tyf ;fgf pBd k'g/shf{sf nflu b]xfoadf]lhdsf shf{x¿ of]Uo
dflgg]5g\ .
-s_ ;~rfngdf /x]sf pBd, Joj;fosf] nflu k|bfg ePsf] ?=!% nfv;Ddsf
shf{x¿,
-v_ k|fs[lts k|sf]k jf s'g} dxfdf/Lsf sf/0f aGb /x]tfklg To:tf] 36gfcl3
;~rfngdf /x]sf / Joj;flos b[li6sf]0fn] eljiodf ;DefJotf /x]sf
?=!% nfv;Ddsf shf{x¿,
-u_ k|fs[lts k|sf]ksf sf/0f k'g?Tyfg ug'{kg]{ n3', 3/]n' tyf ;fgf
pBdLx¿nfO{ k|jfx ePsf yk shf{x¿,
-3_ j}bl] zs /f]huf/Laf6 kms]{sf pBdLx?nfO{ k|jfx ePsf shf{x?,
-ª_ s[lif pTkfbg tyf k|zf]wg, kz'k+5L kfng, Xofr/L, dT:okfng cflbdf
k|jflxt shf{x?,
-r_ s[lif cf}hf/ tyf oGq pTkfbg tyf laqmLljt/0f,
-5_ cg';r
" L–$ sf] v08 -s_ / -v_ df tf]lsPsf If]qdf k|jfx ePsf shf{x?,
-h_ a}+sn] ;do;dodf tf]s]sf cGo n3', 3/]n' tyf ;fgf pBd shf{x¿ .

-7_
 -@_ ljz]if k'g/shf{sf nflu b]xfoadf]lhdsf shf{x¿ of]Uo dflgg]5g\ .
-s_ ;~rfngdf /x]sf lgof{thGo pBf]u, Joj;fonfO{ k|jfx ePsf shf{x¿,
-v_ Go"g cfo ePsf dlxnf, cflbjf;L, hghftL, dw]zL, blnt, km/s 9Ëaf6
;Ifd JolQmn] ;~rfng u/]sf] pBd Joj;fodf k|jfx ePsf shf{x¿,
-u_ ?U0f pBf]u tyf k|fs[lts k|sf]kaf6 k|efljt If]qdf k|bfg ul/Psf shf{x?,
-3_ j}bl] zs /f]huf/Ldf hfg]nfO{ k|jfx ePsf] shf{x? ,
-ª_ sf]le8–!( af6 clt k|efljt egL a}+sn] tf]s]sf If]qdf k|bfg ul/Psf
shf{x? .
-#_ ;fwf/0f k'g/shf{sf nflu b]xfo adf]lhdsf shf{x¿ of]Uo dflgg]5g\ .
-s_ hnljB't kl/of]hgf, s[lif If]q, kz'k+IfL tyf dT:okfng Joj;fo, ljb]zdf
/f]huf/L jf cWoog u/L kms]{sf o'jfx¿n] ;~rfng u/]sf pBf]u–Joj;fo,
pTkfbgd"ns pBf]u, ko{6g pBf]u, lgdf{0f pBf]u, lZfIff, :jf:Yo, ;+rf/,
dgf]/~hg, xjfO{ p8\8og, ;fj{hflgs oftfoft, cf}iflw pBf]u,
8foUgf]li6s ;]G6/, :jf:Yo lzIf0f ;+:yf, c:ktfn, kmf]x/d}nf k|zf]wg;Fu
;DalGwt pBf]udf k|jfx ePsf shf{x¿,
-v_ ko{6sLo ;Defjgf /x]sf t/ t'ngfTds ?kdf ljsf; x'g g;s]sf
ko{6sLo uGtJo kflye/f, dfOkf]v/L, led]Zj/, sfln~rf]s, xn];L,
nfª6fª, :ju{åf/L, dgsfdgf, d'lQmgfy, dflyNnf] d':tfª, dxfu9LdfO{,
hgsk'/wfd, wg'ifwfd, l5Ggd:tf, kfFr kf]v/L, /f/f tyf vKt8 nufotsf
If]qdf ko{6sLo k'jf{wf/ :yfkgf ug{ k|bfg ul/Psf shf{x¿ .
-u_ sf]le8–!( nufot ;+qmfds /f]uhGo dxfdf/Lsf] sf/0f k"0f{Ifdtfdf
;~rfng x'g g;s]sf t/, eljiodf ;~rfngsf] ;Defjgf /x]sf pBdL
Joj;foLn] lnPsf shf{x¿ .
-3_ cg';"rL–$ df tf]lsPsf pBf]unfO{ k|jflxt shf{x? .
!#= k'g/shf{sf nflu cof]Uo shf{x¿M k'g/shf{ ;'ljwfsf nflu b]xfo adf]lhdsf shf{x¿
cof]Uo dflgg]5g\ .
-!_ s'g} pBdsf] nflu geO{ JolQmut k|of]hgsf nflu k|jfx ePsf] cf]e/8«fˆ6 shf{,
3/ hUuf shf{, ;jf/L shf{, 3/fo;L ;fdu|L shf{, dflh{g shf{, ;'grfFbL shf{,
;fdflhs shf{ tyf JolQmut gfddf jf JolQmut pkef]usf nflu lnOPsf
shf{x¿ .
t/, JolQmut gfddf shf{ lnO{ 6\ofS;L rnfpg], ljB'tLo 6]Dkf] rnfpg] h:tf
:j/f]huf/ d'ns sfo{ u/L cfo cfh{g u/]sf] ljifodf Ohfhtkqk|fKt ;+:yf
cfZj:t ePdf To:tf] shf{ cof]Uo dflgg]5}g .

-8_
 -@_ Jofh cg'bfg k|fKt ;x'lnotk"0f{ shf{ nufotsf cGo cg'bfg k|fKt shf{x? .
-#_ kl5Nnf] cfly{s jif{sf] cf};t Return on Equity @) k|ltzt jf ;f]eGbf a9L /x]sf]
pBf]u Joj;fodf k|jflxt shf{x? .
-$_ r'/f]6, laF8L, l;uf/, ;'tL{, v}gL, u'6\vf nufotsf ;'tL{hGo pBf]u÷Joj;fo /
dlb/f tyf dlb/fhGo pBf]u÷Joj;fonfO{ k|jfx ePsf shf{x? .
-%_ a}+sn] ;do ;dodf tf]s]sf cGo shf{x? .

kl/R5]b –%
k'g/shf{ ;'ljwfsf] cg'udg tyf lg/LIf0f
!$= k'g/shf{ cg'udg tyf lg/LIf0fM a}+saf6 k|bfg ePsf] k'g/shf{ ;'ljwfsf] ;b'kof]lutfsf]
nflu b]xfo adf]lhd cg'udg tyf lg/LIf0f ug'{kg]5
{ .
-!_ Ohfhtkqk|fKt ;+:yfsf] cfGtl/s n]vfk/LIf0fn] lgoldt¿kdf k'g/shf{sf]
cg'udg / ;b'kof]lutf lg/LIf0f ug'{kg]{5 .
-@_ o; sfo{ljlwadf]lhd k|bfg ePsf] k'g/shf{sf] cg'udg jf lg/LIf0f a}+ssf]
;DalGwt ;'kl/j]If0f ljefun] ug]5
{ .
-#_ a}+sn] jf Ohfhtkqk|fKt ;+:yfn]] k'g/shf{ ;b'kof]lutfsf] lg/LIf0f afXo
n]vfk/LIfsaf6 :jtGq¿kdf ;d]t u/fpg ;Sg]5 . To:tf] n]vfk/LIf0f vr{
;DalGwt Ohfhtkqk|fKt ;+:yfn] Joxf]g{' kg]{5 .
-$_ Ohfhtkqk|fKt ;+:yfn] cg'udg tyf lg/LIf0f k|ltj]bg k|To]s ^–^ dlxgfdf
a}+ssf] ;DalGwt ;'kl/j]If0f ljefu tyf a}+s tyf ljQLo ;+:yf lgodg ljefudf
k]z ug'{kg]{5 .
kl/R5]b –^
Ohfhtkqk|fKt ;+:yfsf] lhDd]jf/L
!%= Ohfhtkqk|fKt ;+:yfsf] lhDd]jf/LM k'g/shf{ ;DaGwdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf]
lhDd]jf/L b]xfoadf]lhd x'g]5 .
-1_ k'g/shf{ ;'ljwfsf nflu k]z x'g cfPsf shf{x¿ ljBdfg, P]g, lgod, a}+ssf]
lgb]{zg / ;+:yfsf] shf{ gLlt Pjd\ dfu{bz{gsf] kl/lwleq /xL shf{ ;'ljwf k|bfg
ug'{kg]{ st{Jo ;DalGwt Ohfhtkqk|fKt ;+:yfsf] x'g]5 .

-9_
-2_ a}+saf6 k'g/shf{sf] nflu cfXjfg ePkl5 Ohfhtkqk|fKt ;+:yfsf] ;a} zfvfsf
u|fxs C0fLx¿ ;dfj]z x'g]u/L k|To]s zfvfaf6 sDtLdf kfFr u|fxsn] of] ;'ljwf
pkof]u ug{ kfpg] u/L a}+s;dIf cfj]bg k]z ug'{kg]{5 .
-3_ k'g/shf{ ;'ljwf k|fKt ug]{ u|fxs C0fLx¿sf] 5gf]6 ubf{ ;se/ Go"g cfo ePsf,
Joj;fodf :yflkt x'g] k|of;df /x]sf, ;fdflhs, cfly{s b[li6sf]0faf6 k5fl8
k/]sf, dlxnf, blnt, cflbjf;L, hghftL, dw]zL, yf¿, d'l:nd, pTkLl8t ju{,
cNk;+Vos ;LdfGts[t, ls;fg / km/s 9Ën] ;Ifd JolQmx¿af6 ;~rflnt
pBd÷Joj;fonfO{ k|fyldstf lbg'kg]{5 . ;fy}, cfly{s jif{ @)&&÷&* sf] nflu
u|fxs C0fLx¿ 5gf]6 ubf{ sf]le8–!( af6 k|efljt u|fxsx?nfO{ k|fyldstfdf
/fVg'kg]{5 .
-4_ k'g/shf{sf] nflu C0fL 5gf]6 ubf{ n3', 3/]n' tyf ;fgf pBdL, :jb]zL sRrf
kbfy{ k|of]u ug]{ pBd, cfoft k|lt:yfkg ug]{ pBf]unfO{ k|fyldstf lbg'kg]{5 .
-5_ u|fxs C0fL cg';f/ k|bfg ul/g] ;fwf/0f k'g/shf{sf] nflu cf}Bf]lus Joj;fo P]g,
@)&^ n] tf]s]sf] /fli6«o k|fyldstf k|fKt pBf]ux?nfO{ k|fyldstf lbg'kg]{5 .
-6_ k'g/shf{ ;'ljwfsf nflu bf];|f] k6s jf To;kl5 cfj]bg lbFbf gofF u|fxsnfO{
5gf]6 u/L l;kmfl/; ug'{kg]{5 .
-7_ k'g/shf{ cg';f/sf] Aofhb/ ;'ljwfsf] hfgsf/L C0fLnfO{ u/fpg'kg]{5 .
-8_ k'g/shf{ ;'ljwfsf nflu a}+s;dIf lgj]bg k]z ug'{k"j{ ;DalGwt C0fLnfO{
k'g/shf{ ;'ljwfsf af/]df hfgsf/L u/fO{ C0fLaf6 lgj]bg lng'kg]{5 .
-9_ ;fwf/0f k'g/shf{ dfu ug]{ u|fxs C0fLnfO{ k'g/shf{af6 k|fKt x'g] ;x'lnotsf]
cf}lrTotf Ohfhtkq k|fKt ;+:yfn] ljZn]if0f ug'{kg]{5 . Aofhb/ dfk{mt k|fKt x'g]
;x'lnotaf6 u|fxs C0fLsf] pBf]u Joj;fodf k'Ug] 6]jf, Joj;flos lg/Gt/tf,
/f]huf/Lsf] ;'lglZrttf cflbsf] d'Nofª\sg ug'{kg]{5 . k|fKt x'g] ;x'lnotaf6
u|fxs C0fLnfO{ nfef+z ljt/0fnfO{ k|f]T;fxg x'g] u/L Ohfhtkqk|fKt ;+:yfn]
k'g/shf{ dfu ug{ kfO{g] 5}g .
-10_ ljz]if k'g/shf{ cGtu{t lgof{t k'g/shf{sf] xsdf Ohfhtkqk|fKt ;+:yfn] u|fxs
C0fLn] j:t' lgof{t u/L ljb]zL d'b|f cfh{g u/]sf] olsg ug'{kg]{5 .
-11_ k'g/shf{ ;'ljwf k|fKt u/]kZrft C0fLnfO{ pBdLsf] ¿kdf :yflkt u/fpg /
pBf]u÷Joj;fonfO{ lbuf]kgf lbg s] s:tf] of]ubfg k'Ug uPsf] 5, ;f]sf] d"NofÍg
u/L clen]v /fVg'kg]{5 .

-10_
 kl/R5]b –&
k'g/shf{ ;DaGwL cGo Joj:yf
!^= k'g/shf{;DaGwL cGo Joj:yfx¿M k'g/shf{ ;'ljwf ;DaGwdf b]xfosf yk Joj:yfx¿
nfu" x'g]5g\ .
-!_ Ohfhtkqk|fKt ;+:yfn] k'g/shf{ dfu ubf{ ;a} k|b]zsf u|fxs C0fL ;d]l6g] u/L
dfu ug'{ kg]{5 .
-@_ Ohfhtkqk|fKt ;+:yfx?n] rfx]df tf]lsPsf] e'QmfgL cjlweGbf cl3 k'g/shf{ /sd
r'Qmf ug{ ;Sg]5g\ .
-#_ k'g/shf{ ;'ljwf k|fKt ul//x]sf Ohfhtkq k|fKt ;+:yfn] k'g/shf{sf] qodfl;s
ljj/0f qodf; ;dfKt ePsf] !% lbgleq ;DalGwt ;'kl/j]If0f ljefu;dIf
cg';"rL–% adf]lhd k]z ug'{kg]{5 .
-$_ s'g} klg C0fLn]] Ps k6sdf PseGbf a9L Ohfhtkqk|fKt ;+:yfdfkm{t k'g/shf{
;'ljwf pkof]u ug{ kfpg] 5}gg\ .
-%_ ;fwf/0f k'g/shf{ k|bfg ubf{ gofF Joj;fo÷pBdL, o'jf, dlxnf tyf blnt
;d'bfosf pBdL, n3', 3/]n' tyf ;fgf pBd, ko{6g tyf lgof{thGo pBf]u,
pTkfbgd"ns pBf]u, phf{, lk5l8Psf] If]q / b'u{d If]qdf :yflkt
Joj;fo÷kl/of]hgfsf] cfsf/, d'gfkmfsf] :t/, cy{tGqdf u/]sf] of]ubfg, /f]huf/L,
s/ e'QmfgLsf] cj:yf, k'g/shf{ k|bfg ubf{ k'g/shf{ ;'ljwfaf6 pBf]u Joj;fo
lj:tf/ Pj+ k'g?Tyfgdf k'Ug] of]ubfg ;d]tsf] cfwf/df k|fyldsLs/0f ul/g]5 .
-^_ k'g/shf{ ;'ljwf k|fKt ug{] u|fxs C0fLx¿sf] gfdfjnL ;DalGwt Ohfhtkqk|fKt
;+:yfn] k|To]s qodf; ;dfKt ePsf] ;ft lbgleq cfˆgf] j]a;fO6dfk{mt
;/f]sf/jfnfsf] hfgsf/Lsf nflu k|sfzg ug'{kg]{5 .
-&_ ;DalGwt Ohfhtkqk|fKt ;+:yfn] k'g/shf{ td;'sdf tf]lsPsf] ldltdf k'g/shf{
e'QmfgL ug'{kg]{5 .
-*_ k'g/shf{ dfu ubf{ k]z ul/Psf] u|fxs C0fLsf] Joj;fo, kl/of]hgf, sf/f]af/, ljQLo
ljj/0fnufotsf ljifo ljZn]if0faf6 k'g/shf{ k|bfg ug{ pko'Qm gb]lvPdf h'g;'s}
sf/0fn] cf+lzs jf k"0f{ ¿kdf k'g/shf{ k|bfg ug{ OGsf/ ug{;Sg] clwsf/ a}+sdf
lglxt /xg]5 .

-11_
 kl/R5]b –*
b08 tyf hl/jfgf
!&= b08 tyf hl/jfgf M o; sfo{ljlw cg';f/ k|bfg ul/Psf] k'/shf{ ;'ljwfdf b]xfoadf]lhd
b08, hl/jfgf nufpg ;lsg]5 .
-!_ k"jl{ gwf{l/t ldltdf k'g/shf{{ /sdsf] ;fFjf÷Aofh c;'npk/ x'g g;s]df yk Ps
k|ltzt -jflif{s_ sf] k]gfn Aofhb/;lxt ;DalGwt Ohfhtkqk|fKt ;+:yfsf] a}s +
l:yt vftf vr{ -Debit_ u/L /sd c;'npk/ ul/g]5 . Ohfhtkqk|fKt ;+:yfn]
hl/jfgf lt/]sf] ldltn] 5 dlxgf;Dd k'g/shf{sf] nflu cfj]bg lbg of]Uo x'g]
5}gg\ .
-@_ e'mÝf ljj/0f k]z u/L k'g/shf{ dfu u/]df jf k|fKt u/]df, u|fxs÷C0fLnfO{
k'g/shf{ jfktsf] Aofh ;x'lnot k|bfg gu/]df To:tf] k'g/shf{ k|fKt ug]{
Ohfhtkqk|fKt ;+:yfsf] k'g/shf{ dfu ug]{ kbflwsf/LnfO{ g]kfn /fi6« a}+s P]g
@)%* adf]lhdsf] sf/jfxL ul/g]5 .
!*= afwf c8\sfp k'msfpM o; sfo{ljlw cg';f/ sfo{;Dkfbg ubf{ s'g} afwf c8\rg cfPdf
ueg{/n] afwf c8\sfp k'msfpg ;Sg]5 .
!(= arfpM of] sfo{ljlw nfu" x'g'eGbf klxn] ePsf k'g/shf{;DaGwL sfd sf/jfxL o;}
sfo{ljlw cg';f/ ePsf] dflgg]5 .
***

-12_
 cg';"rL–!
a'Fbf g+= ( sf] pka'Fbf @ sf] v08 -v_ ;Fu ;DalGwt

ldltM ==============÷=======÷=====
>L g]kfn /fi6« a}+s
a}+s tyf ljQLo ;+:yf lgodg ljefu .

ljifoM Psd'i6 k'g/shf{ k|bfg ug]{ ;DjGwdf .

dxfzo,
To; a}+saf6 k|bfg x'g] k'g/shf{ ;'ljwfsf nflu b]xfoadf]lhdsf] shf{ ljj/0f o;}
lgj]bg ;fy ;+nUg u/L k]z u/]sf 5f}+ . b]xfoadf]lhdsf shf{x¿ ljBdfg, P]g, lgod,
g]kfn /fi6« a}+ssf] lgb]{zg / ;+:yfsf] shf{ gLlt Pjd\ dfu{bz{gsf] kl/lwleq /xL k|jfx
ePsf] Joxf]/f k|dfl0ft ub}{ ;+nUg shf{x?sf nflu k'g/shf{ dfu ug]{ lg0f{o ;~rfns
;ldltaf6 ePsf] Joxf]/f ;d]t cg'/f]w ub{5' .

ejbLo,

-k|d'v sfo{sf/L clws[t_

Ohfhtkqk|fKt ;+:yfsf] gfd / 7]ufgf

-13_
 -!_ n3', 3/]n' tyf ;fgf pBd shf{
-/sd ? nfvdf_
Zffvf sf]8 C[0fL kl/of]hgf :ynsf] 7]ufgf nufgL÷ If]qut sf]ifdf cfwfl/t shf{ clGtd
shf{
zfvf -g]=/f=a}+= sf] :yfgLo sf/f]af/ shf{sf] shf{ :jLs[t ;Ldf afFsL ;fFjf afFsL Aofh Effvf gf3]sf] e'QmfgL s}lkmot
AfuL{s/0f
cg';f/_ gfd k|b]z lhNnf tx ldlt sf]8 k|sf/ -?_ -?_ -?_ ;fFjf -?_ ldlt

s'n hDdf M–

-@_ ljz]if k'g/shf{

-/sd ? nfvdf_
Zffvf sf]8 C[0fL kl/of]hgf :ynsf] 7]ufgf nufgL÷ If]qut sf]ifdf cfwfl/t shf{ clGtd
shf{
zfvf -g]=/f=a}+= sf] :yfgLo sf/f]af/ shf{sf] shf{ :jLs[t ;Ldf afFsL ;fFjf afFsL Aofh Effvf gf3]sf] e'QmfgL s}lkmot
AfuL{s/0f
cg';f/_ gfd k|b]z lhNnf tx ldlt sf]8 k|sf/ -?_ -?_ -?_ ;fFjf -?_ ldlt

s'n hDdf M–

-#_ ;fwf/0f k'g/shf{

-/sd ? nfvdf_
Zffvf sf]8 C[0fL kl/of]hgf :ynsf] 7]ufgf nufgL÷ If]qut sf]ifdf cfwfl/t shf{ clGtd
shf{
zfvf -g]=/f=a}+= sf] :yfgLo sf/f]af/ shf{sf] shf{ :jLs[t ;Ldf afFsL ;fFjf afFsL Aofh Effvf gf3]sf] e'QmfgL s}lkmot
AfuL{s/0f
cg';f/_ gfd k|b]z lhNnf tx ldlt sf]8 k|sf/ -?_ -?_ -?_ ;fFjf -?_ ldlt

s'n hDdf M–

-$_ s'n k'g/shf{

-/sd ? nfvdf_
qm=;+= k'g/shf{sf] k|sf/ /sd s}lkmot
!= n3', 3/]n' tyf ;fgf pBd
@= ljz]if
#= ;fwf/0f
s'n /sd

-14_
 cg';"rL–!s
a'Fbf g+= ( sf] pka'Fbf # sf] v08 -v_ ;Fu ;DalGwt

ldltM =============÷=======÷=====
>L g]kfn /fi6« a}+s
a}+s tyf ljQLo ;+:yf lgodg ljefu .

ljifoM Psd'i6 k'g/shf{ k|bfg ug]{ ;DaGwdf .

dxfzo,
To; a}+saf6 k|bfg x'g] k'g/shf{ ;'ljwfsf ;DaGwdf, o; ;+:yfaf6 ljBdfg, P]g,
lgod, g]kfn /fi6« a}+ssf] lgb]{zg / ;+:yfsf] shf{ gLlt Pjd\ dfu{bz{gsf] kl/lwleq /xL
k|jfx ePsf ?========== a/fa/sf] shf{x?sf] nflu o; ;+:yfsf] ;~rfns ;ldltaf6
k'g/shf{ dfu ug]{ lg0f{o ePsf]n] ;f] lg0f{osf] k|ltlnlk ;lxt of] lgj]bg k]z ub{5' .

ejbLo,

-k|d'v sfo{sf/L clws[t_

Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfsf] gfd / 7]ufgf

-15_
 cg';"rL–!v
a'Fbf g+= !) sf] pka'Fbf @ sf] v08 -s_ ;Fu ;DalGwt

ldltM ==============÷=======÷=====
>L g]kfn /fi6« a}+s
a}+s tyf ljQLo ;+:yf lgodg ljefu .

ljifoM u|fxs C0fL cg';f/ k'g/shf{ k|bfg ug]{ ;DjGwdf .

dxfzo,
To; a}+saf6 k|bfg x'g] k'g/shf{ ;'ljwfsf nflu o; a}+s÷ljsf; a}+s÷ljQ
sDkgLsf] C0fL ================ af6 u|fxs C0fL cg';f/ k|bfg ul/g] k'g/shf{ dfu ePsf]
x'Fbf ljBdfg P]g, lgod, g]kfn /fi6« a}+ssf] lgb]{zg / ;+:yfsf] shf{ gLlt Pjd\
dfu{bz{gsf] kl/lwleq /xL k|jfx ePsf] Joxf]/f k|dfl0ft ub}{ C0fL =========== g]kfn /fi6«
a}+s k'g/shf{ sfo{ljlw, @)&& cg';f/ of]Uo /x]sf]n] k'g/shf{sf] nflu l;kmfl/; ;lxt
cg'/f]w ub{5' .
;fy}, C0fLn] o; cl3 ljQLo k|0ffnLaf6 b]xfo adf]lhdsf] k'g/shf{ ;'lawf
pkof]u u/]sf] b]lvG5 .
o; cl3 k'g/shf{ lnPsf] ljj/0f
C0fLsf] gfdM === === === === === === === === === === ===
k'g/shf{ k|fKt ug]{ k'g/shf{sf]
qm=;+= k'g/shf{ k|fKt ldlt k'g/shf{ e'QmfgL ldlt /sd ?=
Ohfhtkqk|fKt ;+:yf lsl;d

ejbLo,

-k|d'v sfo{sf/L clws[t_

Ohfhtkqk|fKt ;+:yfsf] gfd / 7]ufgf

-16_
 cg';"rL–@
a'Fbf g+= ( sf] pka'Fbf @ sf] v08 -ª_ ;+u ;DalGwt
k'g/shf{ td;'ssf] gd"gf
-s_ Psd'i6 k'g/shf{ k|bfg ul/g]sf] xsdf

lnlvtd wgLsf gfd sf=lh= sf=d=g=kf= j8f g+=== === l:yt g]kfn /fi6« a}+s, a}+lsª sfof{no cfu] =======
lhNnf===========kflnsf==============j8f g+===== df s]Gb|Lo sfof{no /x]sf] C0f lng] C0fLsf] gfd ===================
a}+s÷ljQLo ;+:yf lnld6]8nfO{ g]kfn /fi6« a}+sn] k'g/shf{ k|bfg ug{] ;DaGwdf g]kfn /fi6« a}+s P]g, @)%*
sf] bkmf $( n] u/]sf] Joj:yf cGtu{t g]kfn /fi6« a}+saf6 cfhsf ldltdf ?= ============ ==========-cIf/]kL
================================================ ============== dfq_ shf{ lnPsf] 7Ls ;fFrf] xf] . pQm shf{ lnPsf] /sd
jfkt C0fLn] cfˆgf] ;+nUgadf]lhdsf] u|fxs÷C0fLnfO{ k|jfx u/]sf] shf{ dWo] ;+nUg ljj/0f cg';f/sf]
shf{ / k'g/shf{sf] nflu o; a}+snfO{ n]lvlbPsf] td;'s lwtf] ;'/If0fsf] ?kdf /flvlbPsf 5f}+ . tkl;n
adf]lhdsf] lwtf] ;'/If0fdf /flvPsf] shf{sf] ljj/0f tyf zt{x¿ 7Ls ;fFrf] xf] . o; ;DaGwdf g]kfn /fi6«
a}+saf6 hf/L ljBdfg gLltut Joj:yf tyf g]kfn /fi6« a}+sn] ;do;dodf tf]s]sf] zt{÷dfkb08 kfngf
ug]{5f}F . zt{x¿ kfngf gu/]df pQm lwtf] tyf ===== -Ohfhtkqk|fKt ;+:yfsf] gfd_ ===== sf] cGo rn–crn
;DklQ ;d]taf6 pQm /sd c;'n u/L lng' egL Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltsf]
lg0f{o÷;xdlt ;d]t /x]sf]n] g]kfn /fi6« a}+s, a}+lsª sfof{no÷ljefu, afn'jf6f/, sf7df8f}+df a;L of]
td;'s n]vL wgL g]kfn /fi6« a}+sdf r9fof}+ .
tkl;n
s= lwtf]sf] ljj/0f M ;+nUgadf]lhd
v= zt{x¿M
1= === === === === cjlwsf nflu dfq of] k'g/shf{ ;'ljwf k|bfg ul/Psf] 5 .
2= k'g/shf{ jfkt g]kfn /fi6« a}+snfO{ jflif{s ===== k|ltztsf b/n] Aofh;lxt Psd'i6 ?kdf ;fFjf
Aofh a'emfpg' kg]{5 .
3= ;DalGwt Ohfhtkqk|fKt ;+:yfn] k'g/shf{ k|fKt ug]{ cfˆgf u|fxs C0fLnfO{ a9Ldf ===
k|ltzt;Dd yk Aofh sfod ug{'kg]{5 . o:tf] Aofhb/ k'g/shf{ jfktsf] /sd pkof]u
eP;Dd sfod x'g]5 .
4= lgwf{l/t ;doleq k'g/shf{ e'Stfg gu/]df Ps k|ltzt k]gfn Aofhb/ nfUg]5 . g]kfn /fi6«
a}+sn] C0fL a}+s jf ljQLo ;+:yfsf] vftf vr{ -Debit_ u/L pQm /sd c;'npk/ ug{;Sg]5 .
5= k'g/shf{ pkef]u u/]sf Ohfhtkqk|fKt ;+:yfx¿n] ;fFjf÷Aofh e'QmfgL Dofb ;dfKt ePsf]
lbg ;f] /sd e'QmfgL gu/]df g]kfn /fi6« a}+sl:yt ;DalGwt
;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/ u/L lng / ;f]sf] vr{ ug]{ clVtof/L g]kfn
/fi6« a}+snfO{ /xg]5 . o;df kl5 s'g} ph'/L jf bfaL nfUg] 5}g .

-17_
 6= lwtf]sf] ?kdf g]kfn /fi6« a}+snfO{ lbOPsf] td;'sdf plNnlvt shf{sf] hf]lvdnufot ;a}
lhDd]jf/L =====-Ohfhtkqk|fKt ;+:yfsf] gfd_ ===== s} x'g]5 .
7= C0fL =====-Ohfhtkqk|fKt ;+:yfsf] gfd_ ===== n] lwtf] :j?k /fv]sf] td;'sdf pNn]v ePsf]
u|fxssf] rncrn ;DklQ / g]kfn /fi6« a}+saf6 shf{ lnO{ nufgL u/]sf] pBf]u tyf Joj;fo
;d]tsf] g]kfn /fi6« a}+s jf a}+ssf] k|ltlglwn] h'g;'s} avt lg/LIf0f ubf{ pknAw u/fpg' jf
b]vfpg'kg]{5 .
8= k'g/shf{ ;'ljwfsf] ;DaGwdf ;do;dodf dfu]sf] ljj/0f tf]lsPsf] avt Dofbleq C0fL
=============-Ohfhtkqk|fKt ;+:yfsf] gfd_ ===== n] g]kfn /fi6« a}+snfO{ pknAw u/fpg'kg]{5 .
9= lwtf] ;'/If0fdf lnOPsf] ;'/If0fdf klxnf] bfaL (First Charge) g]kfn /fi6« a}+ssf] x'g]5 .
10= C0f k|of]u ;DaGwdf C0fLn] o;};fy ;+nUg gLltut zt{ tyf dfkb08x¿ kfngf ug]{
k|lta4tf JoQm ub{5 . ;f]adf]lhd gu/]df k|rlnt g]kfn /fi6« a}+s P]g, @)%* tyf a}+s tyf
ljQLo ;+:yf;DaGwL P]g, @)&# cg';f/ ;hfo ePdf d~h'/L 5 .
11= o; td;'ssf] zt{ / dfkb08df cfjZostf cg';f/ g]kfn /fi6« a}+sn] kl/dfh{g jf ;+zf]wg
ug{;Sg]5 .

g]kfn /fi6« a}+ssf] tk{maf6 clVtof/ k|fKt JolQm -Ohfhtkqk|fKt ;+:yfsf] gfd_=== sf] tk{maf6
clVtof/ k|fKt JolQm
b:tvt M b:tvt M
gfd M gfd M
kb M 5fkM kb M 5fk M
ljefu÷sfof{no M ljefu÷sfof{noM

Olt ;Dat\ =========== ;fn ============ dlxgf ===========ut] /f]h =========== z'ed\ .
lwtf]sf] ljj/0f
kl/of]hgf jf C0fLsf] gfd lwtf] ;'/If0fdf /flvPsf] shf{

-18_
-v_ u|fxs C0fL cg';f/ k|bfg ul/g] k'g/shf{sf] xsdf
lnlvtd wgLsf gfd sf=lh= sf=d=g=kf= j8f g+=== === l:yt g]kfn /fi6« a}+s, a}lsË sfof{no cfu]
=======kflnsf==============j8f g+===== df s]Gb|Lo sfof{no /x]sf] C0f lng] C0fLsf] gfd ==========lhNNff===========
a}+s÷ljQLo ;+:yf lnld6]8nfO{ g]kfn /fi6« a}+sn] k'g/shf{ k|bfg ug{] ;DaGwdf g]kfn /fi6« a}+s P]g, @)%*
sf] bkmf $( n] u/]sf] Joj:yf cGtu{t g]kfn /fi6« a}+saf6 cfhsf ldltdf ?= ============ ==========-cIf/]kL
================================================ ============== dfq_ shf{ lnPsf] 7Ls ;fFrf] xf] .
pQm k'g/shf{ lnPsf] /sd jfkt C0fLn] cfˆgf] lgDgadf]lhdsf] u|fxs÷C0fLnfO{ k|jfx u/]sf] shf{dWo]
;+nUg ljj/0f cg';f/sf] shf{ / k'g/shf{sf] nflu o; a}+snfO{ n]lvlbPsf] td;'s k'g/shf{ ;'ljwfsf] nflu
lwtf] ;'/If0fsf] ?kdf /flvlbPsf 5f}+ . tkl;nadf]lhdsf] lwtf] ;'/If0fdf /flvPsf] shf{sf] ljj/0f ;fFrf]
xf] . o; ;DaGwdf g]kfn /fi6« a}+saf6 hf/L ljBdfg gLltut Joj:yf tyf g]kfn /fi6« a}+sn] ;do;dodf
tf]s]sf] zt{ tyf dfkb08 kfngf ug]{5f}+ . zt{ tyf dfkb08x¿ kfngf gu/]df pQm lwtf] tyf C0fL a}+ssf]
cGo rncrn ;DklQ ;d]taf6 pQm /sd c;'n u/L lng' egL ====== -Ohfhtkqk|fKt ;+:yfsf] gfd_
========= sf] ;~rfns ;ldltsf] lg0f{o÷;xdlt ;d]t /x]sf]n] g]kfn /fi6« a}+s, a}+lsª sfof{no, =============,
sf7df8f}+df a;L of] td;'s n]vL wgL g]kfn /fi6« a}+s ;dIf a'emfof}+ .
tkl;n
s= lwtf]sf] ljj/0f
kl/of]hgfsf] gfd lwtf] ;'/If0fdf /flvPsf] shf{sf] ljj/0f g]kfn /fi6« a}+saf6 k|fKt k'g/shf{

v= zt{x¿M
1= === === === === cjlwsf nflu dfq of] k'g/shf{ ;'ljwf k|bfg ul/Psf] 5 .
2= k'g/shf{jfkt g]kfn /fi6« a}+snfO{ jflif{s ===== k|ltztsf b/n] Aofh;lxt Psd'i6 ?kdf ;fFjf
Aofh a'emfpg'kg]{5 .
3= ;DalGwt Ohfhtkqk|fKt ;+:yfn] k'g/shf{ k|fKt ug]{ cfˆgf u|fxs C0fLnfO{ a9Ldf ===
k|ltzt;DdAofh sfod ug{'kg]{5 . o:tf] Aofhb/ k'g/shf{jfktsf] /sd pkof]u eP;Dd
sfod x'g]5 .
4= lgwf{l/t ;doleq k'g/shf{ e'Stfg gu/]df Ps k|ltzt k]gfn Aofhb/ nfUg]5 . g]kfn /fi6«
a}+sn] C0fL a}+s jf ljQLo ;+:yfsf] vftf vr{ -Debit_ u/L pQm /sd c;'n pk/ ug{;Sg]5 .
5= k'g/shf{ pkef]u u/]sf Ohfhtkqk|fKt ;+:yfx¿n] ;fFjf÷Aofh e'QmfgL Dofb ;dfKt ePsf]
lbg ;f] /sd e'QmfgL gu/]df g]kfn /fi6« a}+sl:yt ;DalGwt ;+:yfsf] h'g;'s} vftf vr{ n]vL
shf{ c;'npk/ u/L lng / ;f]sf] vr{ ug]{ clVtof/L g]kfn /fi6« a}+snfO{ /xg] 5 . o;df kl5
s'g} ph'/L jf bfaL nfUg]5}g .
6= lwtf]sf] ?kdf g]kfn /fi6« a}+snfO{ lbOPsf] td;'sdf plNnlvt shf{sf] hf]lvdnufot ;a}
lhDd]jf/L =====-Ohfhtkqk|fKt ;+:yfsf] gfd_ ===== s} x'g]5 .

-19_
 7= C0fL =====-Ohfhtkqk|fKt ;+:yfsf] gfd_ ===== n] lwtf] :j?k /fv]sf] td;'sdf pNn]v ePsf]
u|fxssf] rncrn ;DklQ / g]kfn /fi6« a}+saf6 shf{ lnO{ nufgL u/]sf] pBf]u tyf Joj;fo
;d]tsf] g]kfn /fi6« a}+s jf a}+ssf] k|ltlglwn] h'g;'s} avt lg/LIf0f ubf{ pknAw u/fpg' jf
b]vfpg'kg]{5 .
8= k'g/shf{ ;'ljwfsf] ;DaGwdf ;do;dodf dfu]sf] ljj/0f tf]lsPsf] avt Dofbleq C0fL =====
-Ohfhtkqk|fKt ;+:yfsf] gfd_ ================ n] g]kfn /fi6« a}+snfO{ pknAw u/fpg'kg]{5 .
9= lwtf] ;'/If0fdf lnOPsf] ;'/If0fdf klxnf] bfjL (First Charge) g]kfn /fi6« a}+ssf] x'g]5 .
10= C0f k|of]u ;DaGwdf C0fLn] o;};fy ;+nUg gLltut zt{ tyf dfkb08x¿ kfngf ug]{
k|lta4tf JoQm ub{5 . ;f]adf]lhd gu/]df k|rlnt g]kfn /fi6« a}+s P]g, @)%* tyf a}+s tyf
ljQLo ;+:yf;DaGwL P]g, @)&# cg';f/ ;hfo ePdf d~h'/L 5 .
11= o; td;'ssf] zt{ / dfkb08df cfjZostf cg';f/ g]kfn /fi6« a}+sn] kl/dfh{g jf ;+zf]wg
ug{;Sg]5 .

g]kfn /fi6« a}+ssf] tk{maf6 clVtof/ k|fKt JolQm -Ohfhtkqk|fKt ;+:yfsf] gfd_= sf] tk{maf6
clVtof/ k|fKt JolQm
b:tvt M b:tvt M
gfd M gfd M
kb M 5fkM kb M 5fk M
ljefu÷sfof{no M ljefu÷sfof{noM

Olt ;Dat\ =========== ;fn ============ dlxgf ===========ut] /f]h =========== z'ed\ .

-20_
 cg';"rL–@s
a'Fbf g+= ( sf] pka'Fbf # sf] v08 -ª_ ;Fu ;DalGwt

k'g/shf{ td;'ssf] gd"gf

-…3Ú ju{sf n3'ljQ ljQLo ;+:yfx?nfO{ Psd'i6 k'g/shf{ k|bfg ul/g]sf] xsdf_

lnlvtd wgLsf gfd sf=lh= sf=d=g=kf= j8f g+=== === l:yt g]kfn /fi6« a}+s, a}+lsª sfof{no cfu]
==========lhNnf==============kflnsf==============j8f g+===== df s]Gb|Lo sfof{no /x]sf] C0f lng] C0fLsf] gfd
=================== a}+s÷ljQLo ;+:yf lnld6]8nfO{ g]kfn /fi6« a}+sn] k'g/shf{ k|bfg ug{] ;DaGwdf g]kfn /fi6«
a}+s P]g, @)%* sf] bkmf $( n] u/]sf] Joj:yf cGtu{t g]kfn /fi6« a}+saf6 cfhsf ldltdf ?= ============
==========-cIf/]kL ================================================ ============== dfq_ shf{ lnPsf] 7Ls ;fFrf] xf] . pQm
shf{ lnPsf] /sd jfkt C0fLn] cfˆgf] u|fxs÷C0fLnfO{ k|jfx u/]sf] shf{ dWo] ;+nUg ljj/0f cg';f/sf]
shf{ / k'g/shf{sf] nflu o; a}+snfO{ n]lvlbPsf] td;'s lwtf] ;'/If0fsf] ?kdf /flvlbPsf 5f}+ . tkl;n
adf]lhdsf] lwtf] ;'/If0fdf /flvPsf] shf{sf] ljj/0f tyf zt{x¿ 7Ls ;fFrf] xf] . o; ;DaGwdf g]kfn /fi6«
a}+saf6 hf/L ljBdfg gLltut Joj:yf tyf g]kfn /fi6« a}+sn] ;do;dodf tf]s]sf] zt{÷dfkb08 kfngf
ug]{5f}+ . zt{x¿ kfngf gu/]df pQm lwtf] tyf ===== -Ohfhtkqk|fKt ;+:yfsf] gfd_ ===== sf] cGo rn–crn
;DklQ ;d]taf6 pQm /sd c;'n u/L lng' egL Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltsf]
lg0f{o÷;xdlt ;d]t /x]sf]n] g]kfn /fi6« a}+s, a}+lsª sfof{no÷ljefu, afn'jf6f/, sf7df8f}+df a;L of]
td;'s n]vL wgL g]kfn /fi6« a}+sdf r9fof}+ .
tkl;n
s= lwtf]sf] ljj/0f M ;+nUgadf]lhd
v= zt{x¿M
1= === === === === cjlwsf nflu dfq of] k'g/shf{ ;'ljwf k|bfg ul/Psf] 5 .
2= k'g/shf{ jfkt g]kfn /fi6« a}+snfO{ jflif{s ===== k|ltztsf b/n] Aofh;lxt Psd'i6 ?kdf ;fFjf
Aofh a'emfpg' kg]{5 .
3= lgwf{l/t ;doleq k'g/shf{ e'Stfg gu/]df Ps k|ltzt k]gfn Aofhb/ nfUg]5 . g]kfn /fi6«
a}+sn] C0fL a}+s jf ljQLo ;+:yfsf] vftf vr{ -Debit_ u/L pQm /sd c;'npk/ ug{;Sg]5 .
4= k'g/shf{ pkef]u u/]sf Ohfhtkqk|fKt ;+:yfx¿n] ;fFjf÷Aofh e'QmfgL Dofb ;dfKt ePsf]
lbg ;f] /sd e'QmfgL gu/]df g]kfn /fi6« a}+sl:yt ;DalGwt
;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/ u/L lng / ;f]sf] vr{ ug]{ clVtof/L g]kfn
/fi6« a}+snfO{ /xg]5 . o;df kl5 s'g} ph'/L jf bfaL nfUg] 5}g .
5= lwtf]sf] ?kdf g]kfn /fi6« a}+snfO{ lbOPsf] td;'sdf plNnlvt shf{sf] hf]lvdnufot ;a}
lhDd]jf/L =====-Ohfhtkqk|fKt ;+:yfsf] gfd_ ====s} x'g]5 .
6= C0fL =====-Ohfhtkqk|fKt ;+:yfsf] gfd_ ===== n] lwtf] :j?k /fv]sf] td;'sdf pNn]v ePsf]
u|fxssf] rncrn ;DklQ / g]kfn /fi6« a}+saf6 shf{ lnO{ nufgL u/]sf] pBf]u tyf Joj;fo

-21_
 ;d]tsf] g]kfn /fi6« a}+s jf a}+ssf] k|ltlglwn] h'g;'s} avt lg/LIf0f ubf{ pknAw u/fpg' jf
b]vfpg'kg]{5 .
7= k'g/shf{ ;'ljwfsf] ;DaGwdf ;do;dodf dfu]sf] ljj/0f tf]lsPsf] avt Dofbleq C0fL =====-
Ohfhtkqk|fKt ;+:yfsf] gfd_ ===== n] g]kfn /fi6« a}+snfO{ pknAw u/fpg'kg]{5 .
8= lwtf] ;'/If0fdf lnOPsf] ;'/If0fdf klxnf] bfaL (First Charge) g]kfn /fi6« a}+ssf] x'g]5 .
9= C0f k|of]u ;DaGwdf C0fLn] o;};fy ;+nUg gLltut zt{ tyf dfkb08x¿ kfngf ug]{
k|lta4tf JoQm ub{5 . ;f]adf]lhd gu/]df k|rlnt g]kfn /fi6« a}+s P]g, @)%* tyf a}+s tyf
ljQLo ;+:yf;DaGwL P]g, @)&# cg';f/ ;hfo ePdf d~h'/L 5 .
10= o; td;'ssf] zt{ / dfkb08df cfjZostf cg';f/ g]kfn /fi6« a}+sn] kl/dfh{g jf ;+zf]wg
ug{;Sg]5 .

g]kfn /fi6« a}+ssf] tk{maf6 clVtof/ k|fKt JolQm -Ohfhtkqk|fKt ;+:yfsf] gfd_==== sf] tk{maf6
clVtof/ k|fKt JolQm
b:tvt M b:tvt M
gfd M gfd M
kb M 5fkM kb M 5fk M
ljefu÷sfof{no M ljefu÷sfof{noM

Olt ;Dat\ =========== ;fn ============ dlxgf ===========ut] /f]h =========== z'ed\ .
lwtf]sf] ljj/0f
kl/of]hgf jf C0fLsf] gfd lwtf] ;'/If0fdf /flvPsf] shf{

-22_
 cg';"rL–#
a'Fbf g+= !) sf] pka'Fbf @ sf] v08 -v_ ;Fu ;DalGwt
u|fxs C0fL cg';f/ dfu x'g] k'g/shf{ ;DaGwL ljj/0f
shf{ k'g/shf{sf] k|sf/
C0fLsf] shf{ e'QmfgL shf{ shf{ ;'/If0fsf]
qm=;+= k|jfx
gfd zLif{s ldlt juL{s/0f /sd ?= ljj/0f
ldlt

dfly plNnlvt ljj/0fx¿ 7Ls ;fFrf] xf], em'¶f 7x/] sfg'gadf]lhd ;x'Fnf a'emfpFnf . sy+sbflrt lwtf]df
/fv]sf] c;n shf{x¿ lgliqmo shf{df kl/0ft eP ;f]sf] hfgsf/L g]kfn /fi6« a}+snfO{ pknAw u/fO{ ;f]sf]
;§fdf csf]{ c;n shf{ ;'/If0f:j?k pknAw u/fpg] k|lta¢tf JoQm ub{5f}+ .
=== === === === === === === a}+s÷ljQLo ;+:yfsf]
tkm{af6
b:tvtM === === ===
gfdM === === === === === === === ===
kbM === === === === === ===
5fkM === ===
ljefu÷sfof{noM === ===

-23_
 cg';"rL–$
a'Fbf g+= !@ sf] pka'Fbf ! sf] v08 -5_ tyf a'Fbf g+= !@ sf] pka'Fbf # sf] v08 -ª_ ;Fu ;DalGwt

s= 3/]n' pBf]u
1= xft jf v'§fn] rnfpg] / cw{:jrlnt tfg -Xof08 n"d, k]8n n"d, ;]dL—
c6f]d]l6s n"d, sk8f jflk{Ë, k/Dk/fut k|ljlwaf6 ul/g] /ËfO{, 5kfO{, l;nfO{
-tof/L kf]zfs afx]s_ / a'gfO{,
2= pmg / /]zddf cfwfl/t xft] a'gfO{sf /f8L, kfvL, un}+rf, klZdgf, kf]zfs,
xft]sfuh / ;f]df cfwfl/t j:t',
3= k/Dk/fut snfdf cfwfl/t j:t',
4= k/Dk/fut d"lt{snf,
5= tfdf, lkQn, 9nf}6, sfF; / hd{g l;Ne/ h:tf wft'af6 x:tlgld{t efF8fjt{g
tyf x:tsnfsf ;fdfg,
6= kmnfdaf6 ag]sf x:tlgld{t efF8f jt{g tyf 3/fo;L k|of]usf rSs', r'n];L,
v's'/L, xFl;of, s'6f], sf]bfnf] h:tf k/Dk/fut cf}hf/x?,
7= ;'g rfFbLaf6 x:tlgld{t u/uxgf, j:t', efF8f jt{g? ax'd"No, cw{–ax'd"No tyf
;fwf/0f kTy/ h8fg ePsf ;d]t_,
8= :jb]zdf pknAw lsdlt, cw{ lsdlt tyf ;fwf/0f kTy/ s6fO{ pBf]u, u|fdL0f
6\oflgË÷5fnfaf6 x:t lgld{t j:t'x?,
9= h'6, ;jfO 3fF;, rf]of, aflaof], ;'tL wfuf], cNnf] cflb k|fs[lts /]zfdf cfwfl/t
pBf]u,
10= kTy/snf -9'+uf s'+b]/ agfOPsf ;fdfgx?_,
11= kf}ef, yfÍf lrq / cGo k/Dk/fut lrqsnf,
12= d's'08f] -df:s_ tyf k/Dk/fut ;+:s[lt bzf{pg] k'tnL / v]nf}gf,
13= k/Dk/fut ;+:s[lt, afhfufhf / snf bzf{pg] ljleGg k|sf/sf x:tsnfsf j:t',
14= sf7, xf8, l;Ë tyf df6f], r§fg / vgLhsf snfTds j:t'x?, ;]/fldS; tyf
df6fsf efF8fs'F8f,
15= xftn] O{6f agfpg] pBf]u .
v= s[lif tyf jg k}bfjf/df cfwfl/t pBf]u
1= kmnk"mn v]tL jf kmnk"mn k|zf]wg,
2= vfBj:t' pTkfbg / k|zf]wg tyf e08f/0f,
3= kz'kfng, k+IfLkfng -cli6«r ;d]t_, kz'k+IfL k|hgg / Xofr/L -rNnf sf8\g]_
Joj;fo / c08f tyf df;' pTkfbg tyf k|zf]wg,

-24_
 4= b"w pTkfbg tyf b'Uw kbfy{ k|zf]wg pBf]u -b"wsf kl/sf/ pTkfbg ;d]t_,
5= dT:okfng, df5fe'/f pTkfbg, k|zf]wg Pj+ Kofs]lhË,
6= s[lif pkh k|d'v sRrfkbfy{ x'g] kz'klIfsf] bfgf pTkfbg pBf]u,
7= /]zd v]tL tyf /]zd k|zf]wg,
8= lrof aufg, lrof k|zf]wg,
9= skmL v]tL, skmL k|zf]wg,
10= hl8a'6L v]tL, hl8a'6L k|zf]wg,
11= t/sf/L aLp lahg pTkfbg,
12= t/sf/L v]tL, t/sf/L k|zf]wg,
13= xl/t u[x -lu|g xfp;_ :yfkgf / ;~rfng,
14= df}/Lkfng -df}/L k|hgg, dx pTkfbg / k|zf]wg_,
15= k'ik v]tL, k'ik k|zf]wg -dfnf agfpg], ;hfj6 ug]{, u'R5f agfpg] / aLp lahg
pTkfbg ;d]t_ tyf k'ikhGo Joj;fo,
16= g;{/L Joj;fo, ag:klt pBfg :yfkgf, ;+/If0f tyf Joj:yfkg, jg:klt k|hgg
Joj;fo -l6:;' sNr/ ;d]t_
17= /a/ v]tL, /a/sf] k|f/lDes k|zf]wg / ;~rfng,
18= zLt e08f/, s[lif ahf/ ;~rfng tyf Joj:yfkg,
19= ;fd'bflos, sa'lnolt, ;fe]mbf/L / lghL jg tyf s[lif agsf] :yfkgf /
Joj:yfkg, cGo u}/ sfi7hGo jg k}bfjf/,
20= gub]afnLsf] Jofj;flos v]tL tyf k|zf]wg -h:t}M pmv', skf;, ;gkf6, ;lhjg,
:jL6 ;/3d, :6]leof /]jf}l8Pg, h'6, cn}+rL, cb'jf, s]z/, t]nxg d;nfjfnL,
bnxg cflb tyf ltgsf] aLp pTkfbg_,
21= j]t, afF; v]tL / j]t afF; tyf cGo k|fs[lts /]zfhGo pTkfbgx?,
22= aLplahg k|zf]wg,
23= ;M ldn, kmlg{r/ nufot sfi7 pBf]u,
24= kfs]{l6ª l;hlgª l6«6d]06 Knf06 KnfOp8, sDkf]lh6, af]8{ h:tf sfi7hGo pBf]u,
25= sfuh, /]lhg nufot cGo u}/ sfi7hGo ag k}bfjf/df cfwfl/t pBf]u,
26= Rofp, gofF k|ljlwåf/f la?jf pTkfbg ug]{ pBf]u -l6:o"sNr/_, Pu|f]km/]i6,
27= skf; v]tL skf; / skf;sf] aLp pTkfbg tyf k|zf]wg ug]{ .
u= pmhf{ d'ns pBf]u
1= hn;|f]t, jfo', ;f}o{zlQm, sf]Onf, jfof]df; jf cGo gjLs/0fLo ;|f]tx?af6 pmhf{
pTkfbg ug]{ pBf]u,
2= ljB't k|;f/0f nfOg,
3= ljB't ljt/0f k|0ffnL,
4= afof] Uof;df cfwfl/t pmhf{ .

-25_
3= k'jf{wf/ pBf]u
1= ;8s, k'n, ;'?Ë,
2= /f]kj], /]nj], 6«fd, 6«lna;, s]a'n sf/, df]gf]/]n / :nfO{l8Ësf/,
3= xjfO{ wfjg dfu{÷ljdfg:yn,
4= cf}Bf]lus ;+/rgf Pj+ k"jf{wf/ sDKn]S;,
5= 9n tyf 9n lgsf;,
6= vfg]kfgL cfk"lt{ tyf ljt/0f,
7= l;FrfO k"jf{wf/,
8= lgof{t k|zf]wg If]q,
9= ljz]if cfly{s If]q,
10= b"lift kfgL k|zf]wg s]Gb|,

ª= ko{6g pBf]u
1= ko{6s cfjf;, df]6]n, xf]6]n, l/hf]6{ tyf /]i6'/fF,
2= 6«fen Ph]G;L, 6'/ ck|]6/, lxlnË ;]G6/, Sofl;gf], d;fh :kf,
3= ;fxl;s ko{6g M 6]«lsË, l:sOË, kf/fUnfOl8Ë, jf6/ ¥ofk\ml6Ë, x6 Po/ Jofn'lgË,
Sofgf]lgª, Kof/f UnfO{l8+u, 3f]8r9L, xfQLr9L, aGhL hlDkË , lxdfn cf/f]x/0f,
lhkkm\nfo/, cN6«fnfO6, :sfOjflsª :sfO8fOleª / o:t} k|sf/sf cGo ;fxl;s
v]n,
4= uNkm sf];{, kf]nf], kf]gL 6]«lsË, kbofqf,
5= u|fdL0f ko{6g, xf]d :6] tyf kof{j/0fLo ko{6g, s[lif ko{6g
6= ;fF:s[lts, wfld{s, ;ef ;Dd]ng tyf v]ns'b ko{6g,
7= dgf]/~hg kfs{, jf6/ kfs{
8= jGohGt' cf/If,

r= ;"rgf tyf ;~rf/ k|ljlwdf cfwfl/t pBf]u

1= 6]Sgf]nf]hL kfs{,
2= cfO{=l6= kfs{,
3= jfof]6]s kfs{,
4= ;ˆ6j]o/ ljsf;,
5= sDKo"6/ tyf ;DalGwt ;]jfx?,
6= ;fOj/ Sofkm],
7= l8lh6n DoflkË,
8= ljlhg]; k|f];]; cfp6;f]l;{Ë -lj=lk=cf]=_, gn]h cfp6;f]l;{ª
9= 8f6f ;]G6/, 8f6f dfOlgË, Snfp8 sDKo"l6Ë .
10= OG6/g]6,
11= 6]lnkmf]g, df]jfO{n 6]lnkmf]g, df]jfO{n :of6nfO6 6]lnkmf]g,

-26_
 12= e"– pku|x -:of6nfO6_ :yfkgf Pj+ ;~rfng, e"–pku|x k|;f/s]Gb| :yfkgf,
le:of6,
13= a|f]8Jof08, k"jf{wf/, 6]lnsd 6fj/, clK6sn g]6js{, :of6nfO6 g]6js{,
14= Pkm=Pd= /]l8of], l8lh6n /]l8of] ;]jf,
15= l8lh6n e"–;txL 6]lnlehg, :of6nfO6 6]lnlehg, s]a'n 6]lnlehg,
16= /]sl8Ë :6'l8of], k|;f/0f :6'l8of],
17= lk|G6 ldl8of pBf]u, cl8of] leh'cn ;fdu|L pTkfbg pBf]u, lj1fkg lgdf{0f
pBf]u,
18= l;g]df pTkfbg, l;g]dfxn, dlN6Nk]nS; l;g]df xn, lkmNd l;6L lgdf{0f, lkmNd
:6"l8of] lgdf{0f .

5= ;]jfd"ns pBf]u
1= oflGqs sfo{zfnf -js{zk_,
2= 5fkfvfgf tyf 5kfO{ ;DaGwL ;]jf,
3= k]zfut cg';Gwfg tyf ljsf;, Joj:yfkg, O{lGhlgol/Ë tyf l8hfOg, sfg"gL,
n]vf, n]vfk/LIf0f, lzIf0f k|lzIf0f, z}lIfs tyf k|fljlws k/fdz{ ;]jfx?,
4= rnlrq lgdf{0f, rnlrq u[x / k|;f/0f ;DaGwL Joj;fo,
5= k|bz{gL ;]jf,
6= ;f+:s[lts tyf dgf]/~hgfTds Joj;fo,
7= lgdf{0f Joj;fo,
8= ;fj{hlgs oftfoft Joj;fo,
9= kmf]6f]u|fkmL,
10= c:ktfn,
11= gl;{Ë xf]d, lSnlgs, kf]lnlSnlgs, k'g/:yfkgf u[x ;~rfng, lkmlhof]y]/fkL
lSnlgs, cfo'j]{b tyf cGo a}slNks c:ktfn,
12= zf/Ll/s Jofofd of]u Wofg tyf cEof; s]Gb| ;~rfng,
13= lzIf0f Pj+ k|lzIf0f ;+:yf,
14= k':tsfno, clen]vfno tyf ;+u|xfno ;]jf,
15= k|of]uzfnf,
16= xjfO{ oftfoft ;]jf,
17= v]ns'b ;]jf,
18= zLt e08f/ ;~rfng -u}/s[lifhGo_,
19= xfp; jfol/Ë, On]S6«Lsn lkml6Ë / dd{t,
20= kmf]xf]/d}nf ;+sng tyf ;/;kmfO{, kmf]x/d}nf k'gMk|zf]wg,
21= lgdf{0f ;DaGwL ef/L pks/0f -x]eL OSjLkd]06_ ef8f, dd{t tyf ;~rfng,
22= kz' lrlsT;f ;]jf,
23= Jof6«L l/rflh{Ë,
24= :jf:Yo k/LIf0f -PS;–/], l;6L :Sofg, Pd=cf/=cfO, cN6«f;fpG8 h:tf ;]jfx?_
tyf :jf:Yo k/LIf0f k|of]uzfnf,
25= lgdf{0f eO;s]sf k"jf{wf/x?sf] ;~rfng ug]{ -h:t}M ;ef ;Dd]ng ejg, vfg]kfgL
cfk"lt{, OGwg tyf OGwghGo Uof; cfk"lt{ ;DaGwL kfOk nfOg, uf]bfd3/ tyf

-27_
 e08f/0f, ljdfg:yn, a;kfs{, /Ëzfnf, :kf]6{;\ sDKn]s;, /f]kj], ;8s, l;FrfO,
ljB't k|zf/0f, ljB''t u[x, /]nj] ;]jf, sfuf]{ sDKn]S;, OgNof08 lSno/]G; l8kf] -
cfO{=l;=l8=_ cflb ;]jf ;~rfng ug]{_ Joj;fox?,
26= vfBfGg s'6fgL, lk;fgL, k]nfgL / KoflsË ug]{ sfo{,
27= sk8f tyf wfuf] /ËfO{, ;fOlhË / sk8f 5kfO{ -sk8f a'Gg] pBf]un] cfˆgf]
k|of]hgsf] nflu u/]sf]df afx]s_
28= Kofs]lhË, l/lkmlnË ;]jf -Pn=kL=hL= Uof+; l/lkmlnË / ;jf/L Uof+; l/lkmlnË ug]{
:6]zg ;d]t_,
29= s'l/o/ ;]jf,
30= 8«fOlSnlgË Joj;fo,
31= Jo"6L kfn{/,
32= cfGtl/s ;hfj6 -O06]l/o/ 8]sf]/]zg_,
33= ;'/Iff ;]jf k|bfg ug]{ Joj;fo,
34= k|sfzg ;]jf,
35= lj1fkg ;]jf,
36= lj1fkg ;fdu|L tof/ ug]{ ;]jf,
37= cfd ;~rf/ ;]jf,
38= 6]lnlehgaf6 k|;f/0f ug{ agfOPsf sfo{qmd / 8s'd]G6«L 6]nLlkmNd pTkfbg tyf
k|;f/0f,
39= :jfOn 6]li6Ë ;]jf,
40= :jf:Yo -x]Ny_ Snj,
41= kfgL k|zf]wg, 9'jfgL tyf ljt/0f ;]jf,
42= h'nf]lhsn kfs{ ;~rfng,
43= lhof]nf]lhsn kfs{ ;~rfng,
44= Joj;fo ;Dj4{g ;]jf -ljlhg]; OGSo"j];g ;le{;_,
45= Jofkfl/s sDKn]S; ;~rfng,
46= j}b]lzs /f]huf/ ;]jf
47= jfof]6]s kfs{,
48= dlN6Kn]S; lyo6/,
49= kfl6{ Kofn];,
50= l;nfO{ a'gfO{, -a'l6s ;d]t_
51= vlgh cWoog tyf cg';Gwfg,
52= cg';Gwfg tyf ljsf; ;]jf,
53= ;/;kmfO{ ;]jf
54= sk8f tyf ofg{ 8fOª, ofg{ ;fOlhª / sk8f lk|l06ª ug]{ Joj;fo .
55= Joj;flos ?kdf ul/g] kz' lrlsT;f ;]jf,
56= ;le{; ckf6{d]06,
57= km'8 sf]6{, Sof6l/ª, 3'DtL vfB :6n
58= pks/0f dd{t tyf h8fg, /]8L ldS; s+lqm6, lgof{t u[x, k|ljlw tyf cfljisf/
s]Gb| ;'ljwfo'Qm sfo{no:yn k|bfg ;]jf .

-28_
h= /fli6«o k|fyldstfk|fKt pBf]u
1= 3/]n' pBf]u
2= phf{d"ns pBf]ux?,
3= s[lif tyf jg k}bfjf/df cfwfl/t pBf]u,
4= kjf{wf/ pBf]u,
5= lgof{td"ns pBf]u,
6= k"jf{wf/;lxtsf] ;fxl;s ko{6g, u|fdL0f ko{6g, kof{j/0fLo ko{6g, uNkm sf];{,
kf]nf], kf]gL 6]«lsª, kbofqf ko{6g, jf6/ ¥ofkm\l6ª, ;ef ;Dd]ng ko{6g, v]ns'b
ko{6g, wfld{s ko{6g, ;f+:s[lts ko{6g, dgf]/~hg kfs{ lgdf{0f tyf ;~rfng,
jGohGt' cf/If0f,
7= vfgL tyf vlghhGo pBf]u, k]6«f]lnod tyf k|fs[lts Uof; tyf OGwg cGj]if0f
tyf pTkfbg,
8= :jb]zL r'g9'Ëf k|of]u u/L lSnË/ tyf l;d]G6 pTkfbg ug]{ pBf]u, n]bf] /] zf kNk
tyf sfuh, lrgL, /f;folgs dn -ld>0fafx]s_, k|fËfl/s dn, h'Qf rKkn wfuf]
pTkfbg ;DaGwL, k'ik v]tL -ˆnf]l/sNr/_, :jb]zL sRrf kbfy{df cfwfl/t /a/sf]
k|f/lDes k|zf]wg / /a/hGo a:t'sf] k|zf]wg OGwg art ug]{ pks/0f pTkfbg
ug]{ pBf]u k|b"if0f sd ug]{ pks/0f pTkfbg ug]{ pBf]u / ckfËx?n] k|of]u ug]{
;fwg tyf pks/0f pTkfbg ug]{ pBf]u, s[lif oGq pks/0f tyf cf}Bf]lus
d]l;g/L agfpg] pBf]u, ljB'taf6 rNg] ;jf/L ;fwgx? pTkfbg ug]{ pBf]u,
;k{b+zsf] cf}iflw agfpg] pBf]u, cfFvfsf] s[lqd n]G; pTkfbg ug]{ pBf]u
9= c:ktfn, gl;{ªxf]d, kz' c:ktfn Pj+ lrlsT;fno, :jf:Yo k/LIf0f ;]jf, :jf:Yo
k|of]uzfnf, h}ljs cg';Gwfgzfnf / lzIf0f Pj+ k|lzIf0f ;+:yfx?,
10= ;'rgf k|ljlw pBf]u
11= lghL If]qaf6 lgdf{0f / ;~rfng x'g] cf}Bf]lus If]q, ljz]if cfly{s If]q / pBf]u
u|fddf :yfkgf ePsf pBf]u,
12= g]kfn ;/sf/sf] cfjZos dfkb08 agfO pRr d"No / Go"g tf}n÷cfotg -xfO
k|fO; nf] a]6÷ef]No'd_ ePsf] klxrfg u/L g]kfn ;/sf/ /fhkqdf ;"rgf k|sfzg
u/L tf]lslbPsf] a:t' pTkfbg ug] pBf]u,
13= g]kfn ;/sf/n] :jLs[t u/]sf] /fli6«o PsLs[t Jofkf/ /0fgLlt -Pg=6L=cfO{=P;=_ n]
lgwf{/0f u/]sf a:t' jf ;]jfsf] pTkfbg ug]{ pBf]u

-29_
 cg';"rL–%
a'Fbf g+= !^ sf] pka'Fbf g+= # ;Fu ;DalGwt

g]kfn /fi6« a}+s

=== === === === === === ;'kl/j]If0f ljefu
sf7df8f}+ .
ldlt === == ===

k'g/shf{sf] qodfl;s ljj/0f

shf{sf] ljj/0f
k'g/shf{sf] ljj/0f
qm= C0fLsf] shf{ shf{ k|jfx shf{ efvf shf{sf]
lnPsf] /sd ?= s}lkmot
; gfd zLif{s ldlt gf£g] ldlt aSof}tf
ldlt -nfvdf_

qodf; ;dfKt ePsf] !% lbgleq k]z ug]{ .

=== === === === === === === a}+s÷ljQLo ;+:yfsf]

tkm{af6
b:tvtM === === ===
gfdM === === === === === === === ===
kbM === === === === === ===
5fkM === ===
ljefu÷sfof{noM === ===

-30_