ish¨u ysñlï weúßKs

KOg; gjpg;GupikAilaJ
All Rights Reserved
ol=Kq m<d;a wOHdmk fomd¾;fïka;=j
w¾O jd¾Isl mÍlaIKh 2019
11 fY%aKsh
jHdmdr yd .sKqïlrK wOHkh - I
ku$úNd. wxlh (-- '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ld,h ( meh 3hs
i. is h ¨u m% Y a k j,g ms < s ; = r e imhka k ' fuu m% Y a k m;% h i|yd ,l= K q 40la ,efí'
ii. wxl 1 is g 40 f;la m% Y a k j,§ we;s ^1&" ^2&" ^3&" ^4& W;a ; rj,s k a ks j erÈ fyda jvd;a .e<fmk
fyda ms < s ; = r f;da r ka k '

● my; i|yka is o a ê h weiq f rka wxl 1 is g 5 f;la m% Y a k j,g ms < s ; = r e imhka k '

ldka;d ck.ykh by< m%foaYhl ldka;d ksñ we÷ï jHdmdrhla u,ald yd ksu,ald úiska mj;ajdf.k h;s'
jHdmdßl kduh zf.da,aâ fglaiaZ kñka mj;ajdf.k hdug wfmalaId lr;s'

1' ksñ we÷ï wf,úh ;=<ska imqrd,kafka ldka;djkaf.a"

1' wfmalaIdjls' 2' wjYH;djls 3 jqjukdjls 4' reÑl;ajls'

2' fuu jHdmdrfha b,lal fj<|fmd, fldgi jkqfha"

1' ldka;djkah' 2' ksñ we÷ïh 3' by< wdodhï,dNSkah' 4' m%dfoaYSh fj<|fmd<h

3' by< ck.yKhla mej;Su

1' wjia:djls' 2' ;¾ckhls' 3' Yla;shls' 4' wNsfhda.hls'

4' f.d,aâ fglaia jHdmdrh"

1' yjq,a jHdmdrhls' 2' flaj,iajdó jHdmdrhls
3' iñ;s ixúOdk jHdmdrhls' 4' ixia:dms; jHdmdrhls'

5' .ekqï yd úl=Kqï u; 15] l tl;= l< w.h u; noaola (VAT) mekùu rcfha ;SrKhls' fuh wh;a jkqfha"
1' wd¾Ól mßirhgh 2' f.da,Sh mßirhgh 3' ;dlaIKsl mßirhgh 4' ffk;sl mßirhgh

6' ñksia wjYH;d yd ñksia jqjukd iïnkaOfhka bÈßm;a lr we;s ms<s;=rej,ska ksjerÈ ms<s;=r f;darkak
ñksia wjYH;d ñksia jqjukd
1' úúO fõ fmdÿ fõ
2' wiSñ; fõ fmdÿ fõ'
3' iSñ; fõ úúO fõ
4' ixlS¾K fõ ks¾udKh l< yels fõ'

● 7 yd 8 hk m%Yak i|yd ms<s;=re iemhSfï§ my; úia;rh ie,ls,a,g .kak'

;u mshdf.ka Wreu jQ re 800000 jákd f.dvke.s,,
a la iuka úiska mdjyka ksIm
a dokh isÿ lrkq ,nhs' ksIm
a dok
lghq;= i|yd mqyqKq Y%ñlhka fofofkl=f.a iyNd.S;ajh mj;S'

7' ksIamdok lghq;= i|yd Ndú; lrkq ,nk f.dvke.s,a, wh;ajk ksIamdok idOlh"
1' N+ñh fõ' 2' Y%uh fõ' 3' m%d.aOkh fõ' 4' jHjidh fõ'
1
8' zzikSmd mdjykaZZ f,i jHdmdßl kduh mj;ajd .ekSfï§ ,shdmÈxÑ lsÍfï iy;slh ,nd.; hq;af;a"
1' wod< m%dfoaYSh f,alï ld¾hd,fhks 2' wod< m%dfoaYsh iNdfjks
3' iud.ï frðiagd¾ ld¾hd,fhks 4' ld¾ñl ixj¾Ok uKav,fhks

9' msh,a ud;r fn,sw;a; ÿïßfha .uka lrk u.Skag rglcq úlsKSu isÿ lrhs' fuh"
1' Rcq fj<|duls 2' is,,
a r fj<|duls 3' f;d. fj<|duls 4' w;rueÈ fj<|duls

10' ikaksfõok l%shdj,shl uQ,sldx.j,ska lsysmhla wkqms<sfj,ska my; olajd we;s w;r A ia:dkfha ;sìh hq;=
uq,sldx.h l=ula o@

hjkakd A udOHh ,nkakd

1' m%;sfmdaIKh fõ 2' mKsúvh fõ 3' m%;spdrh fõ 4' .%dylhd fõ

11' rlaIKfha moku jkqfha"
1' isÿ jQ ydkshg jkaÈ f.ùuhs' 2' rlaIK iud.ï ,dN bmhSuhs'
3' wjodkï talrdYS lsÍuhs' 4' wjodkï bj;alr,Suhs'

12' nexl= .sKqfï we;s uqo,aj,ska Rcqju f.ùï lsÍug yelsjk mßÈ jdKsc nexl= úiska .kqfokqlrejkag ksl=;a lr
we;s ldâm;a úfYaIh jkqfha"
1' Khm;ah' 2' yrm;ah' 3' ùid ldâm;ah' 4' fmrf.jqï ldâm;ah'

13' zzwêl j¾Idj;a iu. kdhhdulg ,la jQ m%foaYhl wj;eka jQ yd frda.S ;;a;ajhg m;a jQ ck fldÜGdYhla i|yd
wdydr T!IO yd ffjoH WmlrKj, ±ä wjYH;djh mj;S'ZZ wod< øjH Tjqka fj; ,nd§ug f;dard .; hq;af;a"
1' ÿïßh ud¾. m%jdykhhs 2' uyd ud¾. m%jdykhhs 3 c, ud¾. m%jdykhhs 4' .=jka ud¾. m%jdykhhs'

● 14 yd 15 hk m%Yakj,g ms<s;=re iemhSfï§ my; i|yka úia;rh ie,ls,a,g .kak'

zzyxi,S iS$i kdTgqkak fmdÿ iud.fuka ñ,§ f.k ;snQ re 20 jQ idudkH fldgia 2500 tlla re 30 ne.ska
úl=KhsZZ
14' iS$i kdTgqkak fmdÿ iud.u iïnkaOfhka bÈßm;a lr we;s ms<s;=rej,ska idjoH ms<s;=r f;darkak'
1' iud.u ,shdmÈxÑ lr we;af;a iud.ï frðiag%d¾ ld¾hd,fhah'
2' wOHlaI uKav,hla u.ska md,k lghq;= isÿ lrkq ,nhs'
3' iud.fï fldgia ñ,§.;a wfhl=f.a j.lSu ;ud ñ,§ .;a fldgiaj, jákdlu olajd iSud fõ'
4' kS;suh mqoa.,Ndjhla fkdue;s jHdmdr ixúOdk m%fNaohls'

15' yxi,S ;u idudkH fldgia úlsŒfuka ,enQ m%d.aOk ,dNh"

1' re 50000 ls 2' re 75000 ls 3' re 25000 ls 4' re 100 000 ls

16' ñksia wjYH;d yd jqjukd ;Dma;su;a lsÍu i|yd jákdlñka hq;a ksIamdÈ;hka ks¾udKh lsÍfï yd ms<s.ekaùfï
l%h
s dj,sh
1' m%j¾Okhhs 2' wf<úlrKhhs 3' kfjda;amdokhhs' 4' ks¾udKYS,S;ajhhs

17' .sKqïlrKfha uq,sl wruqK'

1' jHdmdrfha ,dN fyda w,dN .Kkh lsÍu fõ'
2' jHdmdßl .kqfokq ksis mßÈ jd¾;d lsÍu fõ'
3' jHdmdrfha uQ,H ;;a;ajh i;=gqodhlo hkak mÍlaId lsÍu fõ'
4' ;SrK .ekSug m%fhdackj;a jk f;dr;=re we,aue;s md¾Yajj,g iemhSu fõ'
2
18' Kh ysñhkag f.úh hq;= re 15000 jHdmdrfha ysñlre úiska ;u fm!oa.,sl uqo,ska f.jQ úg
1' jHdmdrfha ysñlïj, jeäùula isÿfõ'
2' jHdmdrfha j.lSïj, wvqùula isÿfõ
3' jHdmdrfha j;alïj, jeäùula yd j.lSïj, wvqùula isÿ fõ'
4' jHdmdrfha ysñlïj, jeäùula yd j.lSïj, wvqùula isÿfõ'

19' w;S; .kqfokqjl m%;sM,hla f,i we;sjk" wkd.;fha§ jHdmdrhg wd¾Ól m%;s,dN .,d tkakd jQ jHdmdrh
úiska md,kh lrkq ,nk iïm;a"
1' ysñlï fõ 2' j;alï fõ 3' uqo,a fõ 4' j.lSï fõ

20' zzjeäùuZZ yrg;a zzwvqùuZZ nerg;a igyka jk .sKqï j¾.

1' j;alï yd úhoï .sKqï fõ' 2' wdodhï yd j;alï .sKqï fõ'
3' ysñlï yd úhoï .sKqï fõ'4' j;alï yd wdodhï .sKqïfõ'

● my; i|yka f;dr;=re ie,ls,a,g .ksñka 21 isg 23 olajd ms<s;=re imhkak'

2019' 06' 01 Èkg l,amkS jHdmdrfha f;dr;=rej,ska iuyrla my; ±lafõ'
^re'&
hka;% WmlrK 150000
fj<| f;d. 30000
uqo,a 60000
Kh ysñfhda 40000

2019' 06' 07 ka wjika jQ i;sh ;=< isÿ jQ .kqfokq my; ±lafõ'

A úlsŒu i|yd re 15000 NdKav f;d.hla ;dr;df.ka ^Khg& ,nd .ekSu
B Khysñhkag re 2000 lg Kh f.ùfï§ 10] l jÜgula ,eîu
C hka;% WmlrKj,ska re 3000 l m%udKhla laIh ùu
D re 12000 l msßjeh jQ NdKav f;d.hla re 200000 l úlsŒu
21' jHdmdrfha ysñlï jeäùug n,mdk .kqfokq jkqfha
1' B yd C h' 2' A yd B h' 3' B yd D h' 4' B C yd D h'

22' 2019' 06' 01 Èkg jHdmdrfha m%d.aOkh

1' re 140000 ls 2' re 200000 ls 3' re 240000 ls 4' re 280000 ls

23' A, B, C, D hk .kqfokqj, n,mEfuka miq jHdmdrfha j;alï" ysñlï" j.lSïj, w.hka jkqfha"
j;alï re ysñlï re j.lSï re
1' 255000 200000 55000
2' 240000 205000 35000
3' 242000 207000 35000
4' 254000 219000 35000

3
24' 2019' 06' 30 ka wjika jQ udi ;=k ;=< jHdmdrfha ysñlï re 8000 o j.lSï re 3000 lska o jeä ù we;akï
1' jHdmdr j;alïj, lsisÿ fjkila isÿù ke; 2' jHdmdrfha j;laï re 5000 lska jeä ù we;'
3' jHdmdrfha j;alï re 8000 lska jeä ù we; 4' jHdmdrfha j;alï re 11000 lska jeä ù we;'

25' ld,Éfþofha úl=Kqï c"k,fha tl;=j

1' Kh.e;s .sKqug ner lrkq ,nhs 2' úl=Kqï .skqug ner lrkq ,nhs
3' úl=Kqï .sKqug yr lrkq ,nhs 4' wdodhï m%ldYkhg yr lrkq ,nhs

● wxl 26 yd 27 m%Yakj,g ms<s;=re iemhSfï§ my; ±elafjk úia;rh ie,ls,a,g .kak'

2019' 07' 01 Èk ,laud,a jHdmdrfha m%fhdackh i|yd pkaÈud,af.ka tlla re 50000 ne.ska wdrlaIs; leurd
folla Kh moku hgf;a ,ndf.k we;'

26' by; .kqfokqj yd iïnkaO uQ,dY% f,aLkh

1' f.ùï jjqprh fõ' 2' czk,a jjqprh fõ' 3' .ekqï bkafjdhsish fõ' 4' ms,sm; fõ'

27' by; .kqfokqjg wod< f;dr;=re jd¾;d lrk uQ,sl igyka fmd;
1' fmdÿ czk,h fõ' 2' .ekqï czk,h fõ' 3' uqo,a fmd; fõ' 4' nexl= .sKqu fõ'

28' iq¿ uqo,a w.%suh f,ig ,enQ re 8000 iq¿ uqo,a fmdf;a igyka lsÍfï§ Ndú; lrk uQ,dY% f,aLkh
1' ,ÿm; fõ' 2' f.ùï jjqprh fõ' 3' bkafjdhsih
s fõ' 4' iq¿ uqo,a jjqprh fõ'

● 29 yd 30 yd 31 m%Yakj,g ms<s;=re iemhSfï§ my; i|yka úia;rh ie,ls,a,g .kak'

2018' 01' 01 Èk zzu,alsZZ jHdmdrh úiska ñ,§ .;a fudag¾ r:hlg wod< f;dr;=re my; mßÈ fõ'
msßjeh re 900000
iqxnqx w.h re 100000
M,odhS Ôj ld,h wjq 10
ir, ud¾. l%uhg laIh lrkq ,nhs' .sKqï ld,h 2018' 12' 31 ka wjika fõ'

29' fudag¾ r:fha laIh l< yels w.h

1' re 100000 ls 2' re 900000 ls 3' re 800000 ls 4' re 1000 000 ls

30' fudag¾ r:fha jd¾Isl laIh m%udKh

1' re 10000 ls 2' re 90000 ls 3' re 80000 ls 4' re 100000 ls

31' 2018' 12' 31 Èkh ms<sfh, lrk uQ,H ;;aj m%ldYk;a we;=<;a lrk fuda¾ r:fha OdrK w.h
1' re 820000 ls 2' re 720000 ls 3' re 880000 ls 4' re 900000 ls

32' nexl=j úiska jHdmdrhlg tjkq ,nk nexl= m%ldYhl olakg fkd,efnk whs;uhla jkafka'
1' ia:djr ksfhda. wkqj isÿl< f.ùï 2' wh l< nexl= .dia;=
3' ksl=;a l< fplam;aj,g isÿ l< f.ùï 4' ;ekam;a lsÍug hejQ fplam;aj, jákdlï

4
● 33 yd 34 m%Yakj,g ms<s;=re iemhSfï§ my; i|yka f;dr;=re ie,ls,a,g .kak'
2019' 06' 30 ka wjika jQ udihg wod<j zzÈ,alsZZ jHdmdrfha nexl= .sKqfï yr ;Srefõ tl;=j re 81000 o ner
;Srefõ tl;=j re 62000 o fõ'

2019 cqks udih i|yd nexl=fjka tjd we;s nexl= m%ldYfha my; i|yka lreKq wkdjrKh fõ'
jHdmdrfha nel= .sKqfï igyka fkdjq tfy;a nexl=jg Rcqj ,eî we;s ,dNdxY wdodhu re 8500 ls
jHdmdrfha nexl= .sKqfï igyka fkdjQ tfy;a nexl=j úiska .sKqfuka whlrf.k ;sfnk fplafmd;a
.dia;=j re 2000 ls
cqqks udih ;=< jHdmdrh úiska ksl=;a lrk ,o fplam;aj, jákdlu re 28000 la jqj o nexl=jg bÈßm;a
lr udre lrf.k ;snQ fplam;a jákdlu re 24000 ls'
by; isoaêhg wkqj"
33' 2019' 06' 30 Èkg jHdmdrfha nexl= .sKqfï ixfYdaê; fYaIh
1' re 19000 l yr fYaIhls 2' re 27500 l yr fYaIhls
3' re 25500 l yr fYaIhls 4' re 22000 l yr fYaIhls'

34' cqks udih i|yd nexl=fjka tjd we;s nexl= m%ldYkfha 2019' 06' 30 Èkg i|ykaj we;s fYaIh
1' re 21500 l jdisodhl fYaIhls 2' re 22500 l jdisodhl fYaIhls
3' re 21000 l jdisodhl fYaIhls 4' re 29500 l jdisodhl fYaIhls

● 35 isg 40 olajd m%Yakj,g ms<s;=re iemhSfï§ my; f;dr;=re ie,ls,a,g .kak'

2018' 12' 31 Èkg mqkaisis jHdmdrfhka Wmqgd .;a fYaI lsysmhla my; ±lafõ'
úl=Kï
q 680000
fjk;a wdodhï 16000
2018' 01' 01 Èkg m%d.aOkh 500000
,enQ jÜgï 7000
Kh ysñfhda 24000
nexl= whsrdj 20000
úl=Kqï msßjeh 425000
hka;% WmlrK 240000
f.dvke.s,s 400000
Kh.e;sfhda 39000
úl=Kqï yd fnodyeÍï úhoï 45000
lvl=,S 24000
rlaIK .dia;= 8000
uqo,a 30000
2018' 12' 31 Èkg fj<| f;dr;=re 36000
w;sf¾l f;dr;=re(
2018' 01' 01 Èk ñ,§ .;a hka;% WmlrKj, msßjeh re 240000 f,i by; olajd we;s w;r M,odhS Ôj
ld,h j¾I 10 la o iqxnqka w.h re 40000 o fõ' ir, ud¾. l%uhg laIh l< hq;= fõ'

35' 2018' 12' 31 ka wjika j¾Ifha o< ,dNh jkafka"

1' re 262000 ls 2' re 278000 ls 3' re 255000 ls 4' re 233000 ls
36' 2018' 12' 31 ka wjika j¾Ifha wdodhïj, tl;=j jkafka"
1' re 680000 ls 2' re 803000 ls 3' re 687000 ls 4' re 233000 ls

37' ld,Éfþofha wdh;k yd mßmd,k úhoïj, tl;=j fldmuK o@

1' re 52000 ls 2' re 32000 ls 3' re 69000 ls 4' re 97000

38' 2018' 12' 31 Èkg cx.u fkdjk j;alïj, OdrK w.h fldmuK o@
1' re 620000 ls 2' re 640000 ls 3' re 580000 ls 4' 660000 ls

39' 2018' 12' 31 jk úg ysñlfï isÿ jQ Y=oaO jeäùu fldmuK o@

1're 225000 2' re 181000 3' 201000 4' 681000

40' 2018' 12' 31 Èkg ysñlï yd uq¿ j;alïj, jákdlu ±lafjk ms<s;=r f;darkak'
ysñlï re uq¿ j;alï re
1' 281000 660000
2' 286000 785000
3' 681000 765000
4' 681000 725000
ish¨u ysñlï weúßKs
KOg; gjpgG; upikAilaJ
All Rights Reserved
ol=Kq m<d;a wOHdmk fomd¾;fïka;=j
w¾O jd¾Isl mÍlaIKh 2019
11 fY%aKsh
jHdmdr yd .sKqïlrK wOHkh - II
ku$úNd. wxlh (-- '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ld,h ( meh 02 hs
 m<uq j k m% Y a k h we;= ¿ j I fldgfika m% Y a k folla o II fldgfika m% Y a k folla o ne.s k a
f;da r df.k m% Y a k 5 lg muKla ms < s ; = r e imhka k '
 ms < s ; = r e meyeÈ,s w;a w l= ß ka ,s h ka k

01' my; isoaêh weiqfrka wxl (i) isg (x) olajd m%Yakj,g ms<s;=re imhkak'

úis;" jHdmdrh wdrïN lsÍug fmr mßir úYaf,aIKhl ksr; úh' tys§ ldka;djka jeä fofkl= /lshd i|yd
fhduq ù ;sîu" ;reK md¾Yajh kj ú,dis;d flfrys jeä we,aulska lghq;= lsÍu" wd¾Ólh ;=< ñ, uÜgu by<
hñka mej;Su" nexl= Kh fmd,S wkqmd;h by< hdu hkdÈ ;;a;ajhka y÷kd .ekSug yels úh'
úfoaYSh rgl isg meñKs úis;f.a ñ;=frl= jQ risl iu. tlaj kùk ú,dis;dfhka hq;= we÷ï me<÷ï ksmoùfï
jHdmdrhla wdrïN lsÍug úis; lghq;= lf<ah' ta wkqj ;u mshdf.ka ,enqKq re 500000 jákd f.dvke.s,a,
fhdojd .ekSu;a re 300000 ne.ska fofokd uqo,a fhoùfuka 2019'01'01 Èk jHdmdrh wdrïN lrkq ,eîh' we÷qï
ueiSfï uyk ueIska ,nd .ekSu i|yd re 400000 l nexl= Khla 2019' 01' 05 Èk ,nd .ekSug yels úh'
2019' 03' 31 ka wjika jQ ld,iSudjg wod<j my; f;dr;=re o imhd we;'
re
ñ,§ .;a uyk ueIska yd fjk;a WmlrK 260000
frÈ kQ,a yd fjk;a øjH ñ,§ .ekSï
w;amsg uqo,g 230000
Khg 70000 300000
ksIamdok jegqma f.ùu 75000
lïy,a úÿ,sh i|yd 24000
wf,ú lsÍfï úhoï 46000
ld¾hd,hSh ,S nvq 20000
úl=Kqï wdodhu 875000
2019' 03' 31 Èkg wuqøjH fyda ksñ we÷ï lsisjla b;sß ù ke;'

^i& jHdmdr mßirh hkqfjka Tn woyia lrkafka l=ula o@

^ii& úis; úiska wOHhkh l< jHdmdr mßir idOl folla i|yka lr Bg ksoiqk ne.ska olajkak'
^iii& úis; risl iu. tlaj wdrïN l< jHdmdr ixúOdk j¾.h kï lr tys meje;au .ek Tng l=ula lsj yels o@
^iv& zzla,eisl,a *eIkaZZ kñka jHdmdßl kduh mj;ajd .ekSug wod< kS;suh ;;a;ajh meyeÈ,s lrkak'
^v& ^w& 2019' 01' 01 Èkg jHdmdrfha wdrïNl m%d.aOkh fldmuK o@
^wd& 2019' 01' 05 Èkg jHdmdrfha uQ,H ;;a;ajh j;alï}ysñlï+j.lSï hk iólrKfhka fmkakqï lrkak
^vi& fuu jHdmdrfha ksIamdok ia:djr j;alï yd tajdfha tl;=j fldmuK o@
^vii& jHdmdrh úiska mj;ajd .; hq;= uQ,sl igyka fmd;a folla kï lrkak'
^viii&2019'03'31 ka wjika jq ld, iSudjg wod<j ksIamdok msrsjeh f,aLkhla bosrsm;a lrkak'
^ix& 2019' 03' 31 oskg uqo,a fYaIh fldmuK o@
^x& 2019' 03' 31 ka wjika jq ld, iSudjg wod<j wdodhï m%ldYh ms<sfh, lrkak'
^2x10}20&

1
 I fldgi

02. (i)' ñksia wjYH;d yd jqjukd imqrd,Sug iu;a ksIamdÈ; ìys lsÍu fyda iemhSu wdY%s; wd¾Ól lghq;a;l ksr;
ùu jHdmdr kï fõ'
^w& jHdmdßl wruqKla yd mdßfNda.sl wruqKla ,shkak
^wd& jHdmdrh flfrys we,aue;s md¾Yaj folla kï lr tf,i Wkkaÿjla ±laùug fya;=jla o i|yka
lrkak'
(ii) my; i|yka m%ldY i;H o@ wi;H o@ hkak olajkak'
^w& fj<|du Wmldrl fiajd yd l¾udka; jHdmdr ixl,amh ;=< wka;¾.; uQ,sl fldgia fõ'
^wd&yjq,a jHdmdrhl ;sìh hq;= uQ,sl wx.h ,dN ,eîfï wruqK fõ'
^b& whs;sh yd md,kh rch i;=ùu rdcH ixia:d jHdmdrj, uQ,sl ,laIKhla fõ'
^B&foaYSh f,dl= ¿EKq lsf,da .%duhlg re 40 l noaola mekeùug rch úiska lghq;= lsÍu foaYSh f,dl= ¿EKq
ksIamdokhdg ,efnk wjia:djla fõ'
(iii) ud;r k.rfha mdi,a isiqkaf.ka fndfyduhla mdi,a ksuùfuka miq ud;r ÿïßh ia:dkfha isg fn,sw;a;
ÿïßh ia:dkh olajd ÿïßfhka meñK ;u ksfjia j,g .uka lr;s'
m%jdyk moaO;shl uQ,sldx. y;r kï lr Bg wod< by; isoaêfhka ksoiqk ne.ska bÈßm;a lrkak'
(iv) ^w& jHdmdr mßir idOl lsysmhla my; oelafõ'
A whs;slrejka D fiajlhka
B .kqfokqlrejka E l,ukdlrejka
C iemhqïlrejka F ;r.lrejka
by; oelajQ mßir idOl wNHka;r mßirh yd ndysr mßirh hgf;a j¾.lr olajkak
^wd& jHdmdr mßirh ;=< l%shd;aul jk úúO md¾Yaj úiska jHdmdrj,g isÿ lrk n,mEï uQ,sl fldgia
follg fjka l< yelsh' ta fudkjd o@ ^2x4}8&

03' (i) ñksia wjYH;d yd jqjukd bgqlr,Su i|yd jHdmdr úiska ksmojkq ,nk NdKav yd fiajd w;r mj;akd
fjkialï folla bÈßm;a lrkak'
(ii) my; i|yka m%ldY i;H o wi;H o hkak olajkak
^w& ±kqj;a núka hq;= mdßfNda.slhska isàu j¾;udk jHdmdr mßir m%jK;djla fõ'
^wd& flaj,iajdó jHdmdrj,g fukau rcfha fomd¾;fïka;= jHdmdrj,g o kS;suh mqoa., Ndjhla fkdmj;S'
^b& ixia:dms; iud.ul l,ukdlrK lghq;= wOHlaI uKav, u.ska isÿ flf¾'
^B& Ôú; rlaIK Tmamqjla i|yd rlaIK ysñlï m%odkh lsÍfï§ ydks mQrK rlaIK uQ,O¾uh ie,ls,a,g
.kS'
(iii) l=vd mßudK t,j¿ ksIamdolhl= jQ neiska ldnksl fmdfydr fhdod ksmojQ kejqï t<j¨ j,ska fldgila
f.dúfmdf,a§ okakd y÷kk whg úlsŒu isÿ lr wfkla fldgi is,a,r fj<|ie,aj,g úl=Kkq ,nhs'
neis,a úiska isÿ lrk fnodyeÍï fol i|yka lr th y÷kd.;a wdldrh by; isoaêh ;=<ska bÈßm;a
lrkak'
(iv) cx.u .sKqula mj;ajd .ekSfuka jHdmdßlhl=g ,nd .; yels jdis y;rla bÈßm;a lrkak' ^2x4}8&

04' (i) fplam;lg iïnkaO my; i|yka md¾Yaj fol fláfhka y÷kajkak'
^w& wKlre ^wd& wdodhlhd
(ii) my; i|yka m%ldY i;H o wi;H o hkak olajkak'
^w& ksIamdokfha§ Ndú; lrk Y%uh yd jHjidh hk idOl fol iÔù ksIamdok idOl fõ'
^wd& ,xld nexl=j yd cd;sl b;sß lsÍfï nexl=j rdcH wxYfha mj;sk jdKsc nexl= fõ'
^b& fpla fmdf;ka fpla m;%h ksl=;a lsÍug fmr wod< f;dr;=re ms<smf;a i|yka lsÍu fplam;a f¾Lkh
lsÍu fõ'
^B& iSñ; fmdÿ iud.ul fldgia ñ,§ .ekSfuka ,nk m%;s,dNhla ,dNdxY fõ'
(iii) zziqrx. re ñ,shk 5 la jákd jHdmdßl f.dvke.s,a, i|yd iS$i iqrlaId rlaIK iud.fuka re ñ,shk 5 l
.sks rlaIKh Tmamqjla ,ndf.k ;sìKs' yÈisfha we;s jQ .sks .ekSula u; re ñ,shk 2 jákd fldgila
uq¿ukska u ydkshg m;a úh'ZZ
by; isoaêhg wkqj"
^w& rlaIlhd yd rlaIs;hd kï lrkak'
^wd& ,nd ÿka rlaIK jkaÈh re ñ,shk 2 la kï Bg wod< jQ rlaIK uQ,O¾uh i|yka lrkak'
(iv) jHdmdßlhl= NdKav m%jdykh lsÍug fmr m%jdyk udOHhla f;dard .ekSfï§ wjOdkhg fhduq l< hq;=
idOl y;rla ,shkak' ^2x4}8&
2
 II fldgi

05' (i) ^w& oaú;aj igyka ;eîfï .sKqï l%uh hkq l=ula o@
^wd& idudkHfhka ner fYaI fmkakqï lrk f,cr .sKqï j¾. folla ,shkak' ^,'2&
(ii) ;re,s <ud ksñ we÷ï ñ,g f.k kej; úlsKSu isÿ lrk w;r jHdmdrfha Khg .eKqï ms<sn|j f;dr;=re
my; olajd we;'
2019' 06' 12 bkafjdhsia wxl 45 hgf;a .S;df.ka tlla re 400 ne.ska msßñ <ud we÷qï 20 hs ^wvql< fj<|
jÜgu 10]&
2019' 06' 20 bkafjdhsia wxl 82 hgf;a iqksu,af.ka tlla re 500 ne.ska .eyeKq <ud we÷qï 40 hs ^wvql<
fj<| jgÜu 5]&
2019' 06' 30 Èkg .eKqï czk,h ms<sfh, lrkak' ^,'2&
(iii) ^w& lKsIald jHdmdrfha isÿù we;s my; i|yka .kqfokq ksid .sKqïlrK iólrKhg jk n,mEï
olajkak'
^jeäùï + f,ig;a wvqùï f,ig;a&
2019'06'03 úlsŒu i|yd re 12000 l NdKav f;d.hla udfk,a jHdmdrfhka Khg ñ,§ .ekSu
2019' 06'08 nexl= Kh i|yd ^nexl= Kh fmd,S yer& re 8000 la f.ùu
2019'06'12 jHdmdrfha úÿ,s ì, re 3000 la f.ùu
2019'06'18 Kh.e;shkaf.ka re 5000 la ,eîu

Èkh NdKav f;d. Kh.e;sfhda uqo,a ysñlï nexl= Kh Kh ysñfhda

2019'06'01 24000 26000 35000 30000 40000 15000
2019'06'03
2019'06'08
2019'06'12
2019'06'18

^wd& 2019'06' 18 Èkg jHdmdrfha uQ,H ;;a;ajh my; ±lafjk iólrKfhka bÈßm;a lrkak'
j;alï } ysñlï + j.lSï ^,'5&
(iv) imqu,a jHdmdrfha 2019'06'01 Èkg mej;s fYaI lsysmhla my; ±lafõ'
re
uqo,a 80000
Kh.e;s l,amkS 30000
;drld 20000
Khysñ msh,a 46000
wks,a 34000
isÿ jQ .kqfokq my; ±lafõ'
2019'06'15 ,ÿm;a wxl 35 hgf;a l,amkSf.ka ,o uqo, re' 7 600 wvql< jÜgï re' 400ls'
2019'06'15 ,ÿm;a wxl 36 hgf;a ;drldf.ka re 6000 l Kh ,eîfï§ wvq l< jÜgu 10] ls
2019'06'18 jõpr wxl 15 hgf;a msh,ag f.ùï re 5700 wvq l< jÜgu re 300 ls
2019'06'25 jjqpr wxl 16 hgf;a wks,ag re 5000 l Kh f.ùfï§ wvq l< jgÜu 10] ls'
wjYH jkafka"
^w& uQ,dY% f,aLk wxlo we;=<;a jk mßÈ jÜgï ;Srej iys; uqo,a fmd;
^wd& wod< wfkl=;a f,cr .sKqï ^,'5&
^uq¿ ,l=Kq 12&
6' (i) ^w& fYaI msßlaiqula hkq ljrla o@
^wd& fYaI msßlaiqula ms<sfh, lsÍfuka w;ajk jdis folla ,shkak' ^,'2&
(ii) uQ,sl igyka fmd;a j¾.j,ska folla kï lr tajdfha .kqfokq igyka lsÍfï§ WmldÍ jk uQ,dY% tlla
ne.ska bÈßm;a lrkak ^,2&
(iii) 2019'06'30 Èkg zwudZ jHdmdrfha ms<sfh, l< fYaI msßlaiqu wiudk ùu ksid fjki wúksYaÑ; .sKqug
re 12600 la f,i igyka lr fYaI msßlaiqfï§ my; i|yka lreKq wkdjrKh jQ w;r tajd ksjerÈ l< úg
wúksYaÑ; .sKqï fmd;aj,ska bj;a úh'
1 re 15000 l úl=Kqï bkafjdhsihla iïmQ¾Kfhkau ffmd;aj, igykaù ke;
2 re 12000 l fiajl jegqma f.ùï uqo,a fmdf;a muKla igyka ù ;sîu

3
 3 Kh ysñhkag uqo,a f.ùfï§ ,enQ re 1500 jÜgu ÿka jgÜula f,i msgm;a ù ;sìKs'
^Kh ysñ .sKqu ksjerÈh&
4 .eKqï ck,fha ksjerÈ tl;=j jQ re 16200 .eKqï .sKqug msgm;a ù we;af;a re 12600 f,igh'
^fm!oa.,sl Khysñ .skqï ksjerÈh&
wjYH jkafka"
jerÈ ksjerÈ lsÍfï igyka fmdÿ czk,hlska olajkak ^,'4&
(iv) nexl= iei÷ï m%ldYhla ms<sfh, lsÍfï§ wkq.ukh l< hq;= mshjr wkqms<sfj,ska bÈßm;a lrkak ^,'4&
^6 jk m%Yakh uq¿ ,l=Kq 12&
07' (i) fYaI msßlaiqul wka;¾.;j we;s uQ,sl f,cr .sKqï j¾.j,ska y;rla kï lrkak' ^,'2&
(ii) jHdmdrhl j.lSï yd ysñlï .sKqï iïnkaOfhka
^w& mj;sk iudklï folla
^wd& mj;sk wiudklï folla bÈßm;a lrkak' ^,'2&
(iii) kdß,;d jHdmdrh 2018'12'31 Èkg ms<sfh, l< fYaI msßlaiqu my; ±lafõ'

yr re ner re

bvï yd f.dvke.s,s 560000

2018'01'01 Èkg nvq f;d.h 24000
.eKqï yd úl=Kqï 350000 725000
Kh.e;sfhda yd Kh ysñfhda 30000 50000
2018'01'01 oskh m%d.aOkh 300000
fj<| fiajl fõ;k 36000
mßmd,k fõ;k 42000
hka;% WmlrK80000
15 nexl= Kh ^2018'07'01 Èk ,nd.;a& 200000
f.jQ nexl= Kh fmd,sh 15000
ÿka jÜgï yd ,enQ jgÜï 8000 9000
lv l=,S 18000
uqo,a 124000
fldñia wdodhï 3000
1287000 1287000

wjYH jkafka"
^w& 2018'12'31 ka wjika j¾Ih i|yd ,dN fyda w,dN m%ldYh ^,'4&
^wd& 2018'12'31 Èkg uQ,H ;;aj m%ldYh ^,'4&
^7 m%Yakhg uq¿ ,l=Kq 12&

4
 Answer
ol=Kq m<d;a wOHdmk fomd¾;fïka;=j
uOH jdr mÍlaIKh 2019
11 fY%aKsh
jHdmdr yd .sKqïlrK wOHhkh - ms<s;=re m;%h
i m;%h
1. 3 2. 1 3. 1 4. 2 5. 4 6. 3 7. 3 8. 1 9. 2 10. 2
11. 3 12. 2 13. 4 14. 4 15. 3 16. 2 17. 4 18. 4 19. 2 20. 1
21. 3 22. 2 23. 3 24. 4 25. 2 26. 2 27. 1 28. 2 29. 3 30. 3
31. 1 32. 4 33. 3 34. 4 35. 3 36. 4 37. 1 38. 1 39. 2 40. 4
tla ksjeros ms<s;=rlg ,l=Kq 1 ne.s uq¿ ,l=Kq 40

i fldgi
01' i jHdmdrj, l%shdldÍ;ajhg Okd;aulj yd RKd;aulj ^jdisodhl yd wjdisodhl& n,mEï we;s lrkakd jQ
ish¨u idOl yd n,fõ. j, tl;=j" jHdmdr mßirh fõ'
^by; bßweÈ fldgia meyeÈ,s jk fia ms<s.; yels ms<s;=rlg ,l=Kq 2 hs&
ii mßir idOl ksoiqk
m%cd mßirh ● ldka;djka /lshd i|yd fhduq ùu
● ;reK md¾Yjh ú,dis;dj,g we;s fhduq ùu'
wd¾Ól mßirh ● ñ, uÜgu by< hdu
● nexl= Kh fmd,S by< ùu
^mßir idOl follg ,l=Kq 1$2 ne.ska ,l=Kq 01&
ksoiqklg ,l=Kq 1$2 ne.ska follg ,la 01 ^02&

iii yjq,a jHdmdrh ^,l=Kq 01&

● wLKav meje;aula fkdue;sùu ^,l=Kq 01& uq¿ ,l=Kq 02
iv yjq,a jHdmdrh ^,l=Kq 01&
● jHdmdr kduh jir tlla neúka" jHdmdr kdu wd{dmk;g wkqj ,shdmÈxÑ l< hq;= h'
● ,shdmÈxÑhg wod< m%dfoaYSh f,alï ld¾hd,fhka isÿ l< hq;= fõ'^tla lreKlg ,l=Kq 1 ne.ska ,l=Kq 2&
v w' f.dvkeÕs,a, re 500000 wd' j;alï } ysñlï + j.lSï
uqo,a 600000 1500000 1100000 400000
1100000 ^ksjerÈ w.hka meje;sh hq;=h' ,l=Kq 01 } ,' 02&
^,l=Kq 01&
vi f.dvkeÕs,a, re 500000 vii uqo,a fmd;
uyk ueIska yd WmlrK 260000 .ekqï cZ k,h ^,l=Kq 02&
760000 ^,l=Kq 02&
viii Rcq øjH yd msßjeh( frÈ kQ,a yd fjk;a øjH re 300000
Rcq Y% msßjeh( ksIamdok jegqma 75000
fjk;a lïy,a úhoï lïy,a úÿ,sh 24000
uq¿ ksIamdok msßjeh 399000 ^uq¿ ,l=Kq 02&
ix uqo,a fYaIh re 1220000
fyda uqo,a fmd; re
m%d.aOkh 600000 uyk ueIska 260000
nexl= Kh 400000 frÈ yd øjH 230000
úl=Kqï 875000 jegqma 75000
úÿ,sh 24000
wf,úlrK úhoï 46000
,S nvq 20000
2019' 03' 31 m$f.$ fYaIh 1220000
1875000 1875000
b$f.a$ fYaIh 1220000
1
 úis; yd risl jhdmdrh
ix 2019'03' 31 ka wjika udi 3 i|yd whjeh m%ldYh
úl=Kq wdodhu 875000
wvql,d( ksIamdok msßjeh 399000
wf,ú lsÍfï úhoï 46000 ^445000&
Y=oaO ,dNh 430000 ^uq¿ ,l=Kq 02 hs&

02 i w' jHdmdßl wruqKq

,dN bmhSu$ ,dN Wmßu lsÍu
;udg fukau iudchg o hym;la lsÍu
ialkaOh by< ±óu
iudc iqN idOl;ajh by< kexùu
wLKavj jHdmdßl lghq;= id¾:lj f.k hdu
mdßfNda.sl ;Dma;sh by< kexùu
/lshd W;amdokh
mdßfNda.sl wruqK
Wiia ksIamdÈ; idOdrK ñ,lg ,nd .ekSu
mdßfNda.sl ;Dma;sh by< kexùug iu;a NdKav yd fiajd mßfndacjhg .ekSu
;u iqNidOl lghq;= by<g fhduq lrjd .ekSu'
^jHdmdßl wruqKq yd mdßfNda.sl wruqKq tl ne.ska olajd we;akï ,l=kq 1$2 ne.ska ,l=Kq 01&
wd' we,aueks md¾Yh Wkkaÿjla ±laùug fya;=
whs;slrefjda  wdfhdackhg m%udKj;a m%;s,dNhka ,efnkafka o@
 jHdmdßl lghq;= iqrlaIs;j wkd.;hg .uka lrhs o@
l,uKdlrefjda  whs;slrejkaf.a zwruqKqZ bgqjk wdldrhg l<uKdlrK lghq;= lsÍu'
 jHdmdßl lghq;= id¾:l ùfï ;SrK l%shd;aul lsÍu'
fiajlhka  udkj iïm;a iuÕ wka;¾ inO;djh hym;aj f.khdu
 idOdrK jegqmla ,nd .ekSu
 /lshdfõ iqrlaIs; nj ;yjqre lsÍu'
iemhqïlrefjda  wLKavj weKjqï ,nd .ekSu
 ;jÿrg;a Khg NdKav iemhSu
 Kh blaukska ,nd .ekSu
;r.lrefjda  ;u ksIamdÈ;j, ;r.ldÍ ñ, ;SrKh lsÍu'
 jHdmdßl ;rÕhg uqyqK §u
 wf,ú Wml%u l%shd;aul lsÍu
rch  ,eìh hq;= n÷ wdodhï /ialr .ekSu
 jHdmdr ;=,ska iudc iqNidOk <Õd lr .ekSu
 cd;sl ksIamdokhg odhl lrjd .ekSu ;j;a ms<s.; yels foa'''''
^md¾Yj folla kïlsÍu ,l=Kq 1$2 hs" Wkkaÿjla olajk fya;=j ne.ska fya;= 2 la ±laùug ,l=Kq 1$2 hs'
uq¿ ,l=Kq 02&
ii ^w& i;Hh ^wd& i;Hh ^b& i;Hh ^B& i;Hh
^i;H fyda yß ml=Kq ;sìh yels h' ,l=Kq 1$2 ne.ska ,l=Kq 2 hs&
iii ud¾.h ud;r fn,sw;a; ÿïßh ud¾.h
udOHh ÿïßh
n,h bkaOk ^ãi,a$ .,a w.=re&
m¾hka;h ud;r fyda fn,sw;a; ÿïßh ia:dkh
^by; wkaoug mj;Skï tllg ,l=kq 1$2 ne.ska ,l=Kq 02&
iv w' wNHka;r mßirh ndysr mßirh
whs;slrejka .Kqfokqlrejka
fiajlhka iemhqïlrejka
l<ukdlrejka ;rÕlrejka
^j¾.SlrKh ksjerÈj olajd we;akï ,l=Kq 1$2 ne.ska ,l=Kq 01&
iii wd' 1' Okd;aul n,mEï ^jdisodhl f,i$ Yla;s$ wjia:d f,i&
2' RKd;aul n,mEï ^wjdisodhl f,i$ ÿ¾j,;d$ ;¾ck f,i&
^tllg ,l=Kq 1$2 ne.ska ,l=Kq 01hs& 2 jeks m%Yakhg uq¿ ,l=Kq 08 hs
2
03' i NdKav yd fiajd w;r fjkialï
NdKav fiajd
iam¾Y l< yels h iam¾Y l< fkdyels h
fN!;sl meje;aula we; fN!;sl meje;aula ke;'
.nvd l< yelsh .nvd l< fkdyel'
fndfyda úg iucd;Sh fõ iucd;Sh fkdfõ'
imhkakdf.ka fjkalr ,nd .; yels h imhkakdf.ka fjkalr ,nd.; fkdyels h'
^fjki mdyeÈ,s jk fia olajd we;s lreKq follg ,l=Kq 2 hs&
ii ^w& i;Hh ^wd& i;Hh ^b& i;Hh ^B& wi;Hh
^tllg ,l=Kq 1$2 ne.ska uq¿ ,l=Kq 2 hs&
iii fnodyeÍfï l%uh ksoiqk
1' Rcq fnod yeÍu neis,a úiskau mdßfNda.slhdg ,nd §u
^Rcq wf<úh&
2' w;rueÈhka uÕska fnod yeÍu is,a,r fjf<|ie,a u.ska mdßfNda.slhdg ,nd §
^jl% wf,úh&
^by; wdldrhg mj;Skï tllg ,l=Kq 1$2 ne.ska l%u folg yd ksoiqka folg ,l=Kq 02 hs &
iv nexl= cx.u .sKqula mj;ajd .ekSfuka jHdmdßlhl=g w;ajk jdis
 ,efnk fplam;a nexl=fõ ;ekam;a l< yels ùu'
 f.ùï i|yd fplam;a ksl=;a l< yels ùu'
 ld,h b;sß lr .ekSug yels ùu
 wdrlaIdj ,eîu
 ia:djr ksfhda. wkqj f.ùï lrjd .; yels ùu
 ,eìh hq;= w.hka .sKqug /ialrjd .; yels ùu
 whsrd myiqlu ,nd .; yels ùu
^lreKq 1 lg ,l=Kq 1$2 ne.ska lreKq y;rg ,l=Kq 02& 03 jk m%Yakhg uq¿ ,l=Kq 08

04' i w' wKlre

fplam;a ,shd Bg w;aika lrkak'
nexl= cx.u .sKqï ysñhd
fplam;g uqo,a f.jk f,i nexl=jg úOdkh isÿlrk cx.u .sKqï ysñhd
wd' wdodhlhd
fplamf;a i|yka uqo, ,eìh hq;= ;eke;a;d
fplamf;ka lrkq ,nk f.ùï ,nd .ekSu' ysñlï we;s fplamf;ys ku i|yka mqoa.,hd'
^woyi meyeÈ,s jk ye¢kaùu lr we;akï ,l=Kq 01 ne.ska ,l=Kq 2 ysñfõ'&
ii ^w& i;Hh ^wd& wi;Hh ^b& wi;Hh ^B& i;Hh
^tllg ,l=Kq 1$2 ne.ska ,l=Kq 2 hs&

iii ^w& rlaIlhd ( iS$ i iqrlaId rlaIK iud.u

rlaIs;hd ( iqrx. ^,l=Kq 01&
^wd& ydksmQ¾K rlaIK uQ,O¾uh ^,l=Kq 01&
iv  NdKavfha iajNdjh
 m%jdyk msßjeh
 wdrlaIdj
 fõ.h
 iq,N;dj
 Odß;dj ^lreKq 1 lg ,l=Kq 1$2 ne.ska lreKq 4 lg ,l=Kq 2 hs&

05' i ^w& jHdmdr .kqfokqjl oaú;aj m%;sm,h ksjerÈj tljr .sKqï foll yr yd ner f,i igyka lsÍfï l%uh
oaú;aj igyka ;eîfï .sKqï l%uh fõ ^,l=Kq 01&
^wd& wdodhï .sKqï
ysñlï .sKqï
j.lSï .sKqï ^follg ,l=Kq 01 hs& uq¿ ,l=Kq 02 hs

3
 ii .eKqï cZk,h
Èkh bkafjdhsia iemhqïlre jákdlu f,'ms
2019' 06' 12 145 .S;d 7200
2019' 06' 20 82 iqksu,a 19000
2019' 06' 30 .eKqï .sKqug yr l<d 26200
^,l=Kq 02&
iii w' Èkh NdKav Kh uqo,a ysñlï nexl= Kh Kh
f;d. .e;sfhda ysñfhda
2019' 06' 01 24000 26000 35000 30000 40000 15000
2019' 06' 03 +12000 +12000
2019' 06' 08 8000 8000
2019' 06' 12 5000 +5000
36000 21000 29000 27000 32000 27000

^.Kq fokqjl n,mEï fol + iy f,i ksjerÈk igyka lr we;akï ,l=Kq 1$2 ne.ska ,l=Kq 2 hs&
^wd& j;alï } ysñlï + j.lSï
86000 } 27000 + 59000 ^uq¿ ,l=Kq 03&

iv Èkh ,ÿ' úia;rh jÜgï uqo,a Èkh j úia;rh jÜgï uqo,a

re w re re
06' 01 b$f.$ fYaIh 80000 06'18 15 msh,a 300 5700
06' 08 35 l,amkS 400 7600 06'25 16 wks,a 500 4500
06' 15 36 ;drld 600 5400
1000 900
^jÜgï yd uqo,a yd jákdu folgu ,l=Kq 1$2 ne.ska&
l,amkS ^Kh.e;s&
Èkh úia;rh i' uqo, Èkh úia;rh i' uqo,
ms re ms' re
06' 01 b$f.$ fYaIh 30000 06' 08 uqo,a 7600
06' 08 ÿka jÜgï 400

;drld ^Kh.e;s&
Èkh úia;rh i' uqo, Èkh úia;rh i' uqo,
ms re ms' re
06' 01 b$f.$ fYaIh 20000 06' 15 uqo,a 5400
06' 15 ÿka jÜgï 600

msh,a ^Khysñ&
Èkh úia;rh i' uqo, Èkh úia;rh i' uqo,
ms re ms' re
06' 18 uqo,a 5700 06' 15 b$f.$fYaIh 46000
06' 18 ,enQ jÜgï 300

wks,a ^Khysñ&
Èkh úia;rh i' uqo, Èkh úia;rh i' uqo,
ms re ms' re
06' 25 uqo,a 4500 06' 15 b$f.$fYaIh 34000
06' 25 ,enQ jÜgï 500

ÿka jÜgï .sKqu

Èkh úia;rh i' uqo, Èkh úia;rh i' uqo,
ms re ms' re
06' 25 Kh.e;s 1000

4
 ,enQ jÜgï .sKqu
Èkh úia;rh i' uqo, Èkh úia;rh i' uqo,
ms re ms' re
06' 30 Khysñ 900
^ 5 m%Yakhg uq¿ ,l=Kq 12 ls&

064' i w' f,cr .sKqïj, yr yd ner fYaI w;=<;a lr ms<sfh, lrk f,aLKh" fYaI msßlaIqu fõ' ^,l=Kq 01&
wd .sKqï ms<sfh, lsÍfï .Ks;uh ksjerÈj ;yjqre lr.; yels ùu'
fYaI msßlaiqfï widudk;djh ;=,ska kej; .sKqï ms<sfh, l< wdldrh ms<sn|j fidaÈis lsÍula lr
ksjerÈ;djh ;yjqre lr .ekSug bvlv ,eîu'
f,c¾ .sKqïj, fYaI tla/ia jk ksid fYaI msßlaiqu idrdxY .; f,aLKhla f,i ie,lSug yels ùu
^jdis tllg ,l=Kq 01 uq¿ ,l=Kq 02&

ii uQ,sl igyka fmd;a uQ,dY% f,aLk

.ekqï cZk,h .ekqï bkafjdhsish
úl=Kqï cZk,h úl=Kqï bkafjdhsish
uqo,a fmd; ,ÿm;a fyda jjqp¾
iq¿ uqo,a fmd; iq¿ uqo,a jjqprh
fmdÿ cZk,h cZk,h jjqprh
^uQ,sl igyka fmd;a folla kï lsÍug ,l=Kq 1$2 ne.ska ,l=Kq 01& f,aLk tll ksjerÈj ±lajQ úg
,l=Kq 1$2 ne.ska ,l=Kq 01 hs uq¿ ,l=Kq 02&

iii fmdÿ cZk,h

Èkh cZk,a úia;rh f, yr re ner re
j' wxlh ms
Kh.e;s .sKqu yr 15000
úl=Kqï .sKqu 15000
^re15000 úl=Kqï bkafjdhsish igyka
ksjerÈ lsÍu&

fiajl jegqma .sKqu yr 12000

wúksYaÑ; .sKqu 12000
^re' 12000 fiajl jegqma f.ùï"
jegqma .sKqfï igyka fkdùu
ksjerÈ lsÍu&

wúksYaÑ; .sKqu yr 3000

ÿka jÜgï .sKqu 1500
,enQ jÜgï 1500
^re' 1500 ,enQ jÜgï" ÿka jÜgï
f,ig igyka ùu ksjerÈ lsÍu&

.eKqï .sKqu yr 3600

wúksYaÑ; .sKqu 3600
^.ekqï cZk,hla tl;=j jQ re 16200
.ekqï .sKqfï 12600 f,i igykaùu
ksjerÈ lsÍu&
^ix,laIK iuÕ ksjerÈ ck,a igyklg ,l=Kq 01 ne.ska uq¿ ,l=Kq 04&
iv mshjr
1' jHdmdrfha nexl= .sKqfï fYaIh yd nexl= m%ldYfha fYaIh iudk ù ;sfío@ hkak ne,Su
2' jHdmdrfha nexl= .sKqfï yd nexl=fjka tjd we;s nexl= m%ldYfha ±lafjk f;dr;=re iei§u ;=<ska fYaIhka
fYaI fjkig n,mE fya;= wkdjrKh lr .ekSu'
3' nexl= .sKqfï fYaIh ixfYdaOkh lsÍu'
4' nexl= ieiÿï m%ldYh ms<sfh, lsÍu' ^ixfYdaê; nexl= fYaIh fhdod .ksñka&
^tla lreKlg ,l=Kq 1 ne.ska lreKq y;rg ,l=Kq 04 hs& 6 jk m%Yakhg uq¿ ,l=Kq 12 hs&
5
07' i j;alï .sKqu
úhoï .sKqu
ysñlï .sKqï
wdodhï .sKqï
j.lSï .sKqu ^tla .sKqï j¾.hlg ,l=Kq 1$2 ne.ska j¾. 4 g ,l=Kq 2 hs&

ii ^w& j.lSï yd ysñlï .sKqï iïnkaOfhka

mj;sk iudklï
.sKqï j¾. foflau ner fYaIhka mej;Su
uQ,H ;;a;aj m%ldYfha igyka ùu
jeäùu nerg;a" wvqùu yrg;a igyka ùu'
^iudklï 1lg ,l=Kq 1$2 ne.ska lreKq follg ,l=Kq 01 hs&
^wd& j.lSï yd ysñlï .sKqu w;r mj;sk wiudklï
j.lSï .sKqu ysñlï .sKqu
jHdmdrh úiska ndysr md¾Yjkg we;s ne£ï whs;slrejkaf.a ysñlï fmkakqï flf¾'
fmkakqï flf¾'
Y=oaO ,dNh" j.lSï j,g we;=<;a fkdlrhs' Y=oaO ,dNh m%d.aOkhg tl;= ù ysñlu ilia fõ'
jHdmdrh úiska ksYaÑ; lr.;a Èkl§ jHdmdrh úiqrejd yßk f;lau ysñlu mj;S'
j.lSï ksoyia l< hq;= fõ'
^wiudklï 1 lg ,l=Kq 1$2 ne.ska lreKq follg ,l=Kq 01& uq¿ ,l=Kq 02

ii w' kdß,;d jHdmdrh

2018' 12' 31 ka wjika j¾Ih i|yd ,dN fyda w,dN m%ldYh
re
úl=Kqï 725000
wvql,d úl=Kqï msßjeh
2018' 01' 01' f;d. .ekqï 24000
.ekqï 350000 ^374000&
351000
o< ,dNh
fjk;a wdodhï
,enQ jÜgï 9000
fldñia wdodhï 3000 12000
363000
wvql,d fnodyeÍfï úhoï
fj<| fiajl fõ;' 36000
ÿka jÜgï 8000 ^44000&
mßmd,k úhoï
mßmd,k fõ;k 42000
lvl=,S 18000 ^60000&
uQ,H úhoï
nexl= Kh fmd,S ^15000&
Y=oaO ,dNh m%d$ .sKqug ner l<d 244000
^uq¿ ,l=Kq 4 hs&

6
 w' kdß,;d jHdmdrh
2018' 12' 31 Èkg uQ,H ;;a;aj m%ldYh
re
cx.u fkdjk j;alï
bvï yd f.dvkeÕs,s 560000
hka;% WmlrK 80000
640000
cx.u j;alï
Kh .e;sfhdq 30000
uqo,a 124000 154000
794000
ysñlï yd j.lSï
2018' 01' 01 Èkg m%d.aOkh 300000
tl;= l<d Y=oaO ,dNh 244000 544000

cx.u fkdjk j.lSï

15] nexl= Kh 200000

cx.u j.lSï
Kh ysñfhda 50000
794000

j;alï yd j.lSï ksis f,i j¾.SlrKh lr we;akï ,l=Kq 1$2 la fokak' uq¿ ,l=Kq 04
^07 m%Yakhg uq¿ ,l=Kq 12 hs&

ie,lsh hq;=hs ( wdodhï m%ldYh yd uQ,H ;;a;aj m%ldYh ;sria wdlD;sh wkqjo ilia l< yels h' Bg wod< ,l=Kq
fokak'