,yq;if fzf;fPl;L njhopEl;gtpayhsh;fs; fofk;

kl;lk; III guPl;ir – [dtup 2023

(Level III Examination - January 2023)

gupe;Jiuf;fg;gl;l tpilfs;;

(303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk; (FCA)

,yq;i f fz f;f Pl ;L j; nj ho py ;E l;g t pa hs u;f s; fofk;

, y > 640> t z . K W j; n j l; L nt M d e; j ehfpkp kht j; i j>
ehNu ` d ; g pl; b > nfhO k; G - 05
njh.Ng - 011 2 559 669

fy;tp kw;Wk; gapw;rp gpuptpd; ntspaPL

 ,yq;if fzf;fl
P ;L njhopEl;gtpayhsh;fs; fofk;
kl;lk; III guPl;ir – [dtup 2023
(303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;
gupe;Jiuf;fg;gl;l tpilfs;

(nkhj;jk; 20 Gs;spfs;) gFjp - A

tpdh 01 ,w;fhd gupe;Jiuf;fg;gl;l tpilfs; :

mj;jpahak; 01- tzpf #oy; kw;Wk; epHthf fl;likg;G

(a)
ehd; ,f;$w;Wld; ,zq;ftpy;iy.
Kftuhz;ik Nfhl;ghL mjpgHfs;> gq;FjhuHfs; kw;Wk; KftHfs;> ,af;FeHfs;
,ilNaahd cwit tiuaWf;fpwJ. Kftuhz;ik Nfhl;ghl;bd; gb> mjpgH jdJ
rhHghf xU gzpiar; nra;a kw;nwhU jug;gpdiu mjhtJ Kftiu epakpj;jhy;>
Kftuhz;ik cwT Vw;gLfpwJ.
vt;thwhapDk;> epWtdj;jpd; tsq;fis ed;F ftdpj;Jf;nfhs;tJ nrad;Kfhikapd;
nghWg;ghFk;.
(03 Gs;spfs;)
(b)
xUtH kw;wtiuf; ftdpj;Jf; nfhs;s Ntz;ba flik ,Uf;Fk;NghJ ek;gpf;if
cwT Vw;gLfpwJ. xU epWtdj;jpd; ,af;FeHfSf;Fk; epWtdj;jpd; gq;FjhuHfSf;Fk;
,ilNa ~ey;y ek;gpf;if| (good faith) vd;w cwitf; fhzyhk;
(02 Gs;spfs;)
(nkhj;jk; 05 Gs;spfs;)

tpdh 02 ,w;fhd gupe;Jiuf;fg;gl;l tpilfs; :

mj;jpahak; 02 - ,lH Kfhikj;Jt fl;likg;G

Mgj;J Mgj;J tif Mgj;ij

epHtfpg;gjw;fhd
El;gq;fs;
(1) ,ae;jpuq;fspy; vjpHghuhj nray;ghl;L Mgj;J ,lH gupkhw;wk;
nraypog;G
(2) epjpepiy mwpf;iffspy; Nkhrb Mgj;J ,lH Fiwg;G
Ntz;Lnkd;Nw jtwhd
jfty;fis toq;Fjy;

303/FCA 1 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

 (3) epWtdj;jpd; epWtg;gl;l ,zf;f Mgj;J ,lH Fiwg;G
eilKiwfspd;gb gzpahsH
Ntiy nra;aj; jtwptpl;lhH
(4) juk; Fiwe;j nghUl;fis ew;ngaH Mgj;J ,lH Fiwg;G
tpw;gid nra;jy;
(5) tl;b tpfpjq;fspy; tpiuthd nray;ghl;L Mgj;J ,lH Fiwg;G
mjpfupg;G / ntspg;Gw Mgj;J
(05 Gs;spfs;)

tpdh 03 ,w;fhd gupe;Jiuf;fg;gl;l tpilfs; :

mj;jpahak;; 04 - ,lH Kfhikj;Jt fl;likg;G

tfpghfk; njhlu;G
nghWg;G tha;e;j jug;G - njhlHGila gadHfs; - nghWg;ghd jug;gpduhy;
gad;ghLfspd; ed;ikf;fhf jftiy toq;fg;gl;l jftiy jPu;khdnkLj;jYf;F
toq;FfpwJ. tplaj;jpw;F nghWg;ghd gad;gLj;JfpwhH
jug;G. gapw;rpahsH - mj;jifa jftypd; kPJ
cj;juthjj;ij toq;f jftiyg;
gad;gLj;JfpwhH
gapw;rpahsH - nghWg;G tha;e;j jug;G – tplak;
nghUs; tplak; njhlHghf xU njhlHghd jfty;fis toq;FfpwJ.
cWjpg;gLj;jy; nraw;ghl;il nra;tjw;F gadHfs;- gapw;rpahsuhy; toq;fg;gl;l
,izf;fg;gl;Ls;sJ. mjw;F nghWg;ghd mwpf;iffis jPu;khdnkLj;jYf;F
fl;rpNa nghWg;Gilatuhtu;. gad;gLj;Jfpd;wdH
gadhsu;fs;- Nritfs;> nrhj;Jf;fs; nghWg;G tha;e;j jug;G - gadHfSf;F
my;yJ jftiyg; ngWgtH jftiy toq;Fgtu;.
gadHfs; - nghWg;G tha;e;j jug;gpdupd;;
nray;ghLfshy; ghjpf;fg;gLfpd;wdH.
gapw;rpahsH - gadHfs; (midj;J
gadHfs; my;yJ Fwpg;gpl;l gadHfSf;F
kl;Lg;gLj;jg;glyhk;) njhlHghf
cWjpg;gLj;jy; nraw;ghl;il nra;fpwdH.
(05 Gs;spfs;)
tpdh 04 ,w;fhd gupe;Jiuf;fg;gl;l tpilfs; :
mj;jpahak; 09 - ,lH Kfhikj;Jt fl;likg;G

(a) epWtdj;jpw;Fs; juj;jpw;fhd jiyik nghWg;Gfs;

gzpf;fku;j;jy; nraw;ghLfis nray;gLj;Jtjpy; juk; ,d;wpaikahjJ vd;gij
czHe;J cs;sf fyhr;rhuj;ij Nkk;gLj;Jtjw;fhf tbtikf;fg;gl;l nfhs;iffs;
kw;Wk; eilKiwfis epWtdk; epWTfpwJ. mj;jifa nfhs;iffs; kw;Wk;
eilKiwfSf;F epWtdj;jpd; jiyik epHthf mjpfhup (my;yJ mjw;F rkkhdtH)

303/FCA 2 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

my;yJ> Njitg;gl;lhy;> epWtdj;jpd; epHthff; $l;lhsH FO (my;yJ mjw;F
rkkhd) epWtdj;jpd; juf; fl;Lg;ghl;L mikg;Gf;fhd ,Wjpg; nghWg;ig Vw;f
Ntz;Lk;.
epWtdj;jpd; jiyik kw;Wk; mJ mikf;Fk; vLj;Jf;fhl;Lfs; epWtdj;jpd; cs;
fyhr;rhuj;ij fzprkhf ghjpf;fpd;wd. xU juk; rhHe;j cs; fyhr;rhuj;ij
Nkk;gLj;JtJ> epWtdj;jpd; juf; fl;Lg;ghl;Lf; nfhs;iffs; kw;Wk; eilKiwfis
typAWj;Jk; epWtdj;jpd; epHthfj;jpd; midj;J kl;lq;fspypUe;Jk; njspthd>
epiyahd nra;jpfs; kw;Wk; njhlu;r;rpahd gpd;gw;wy;fspy; jq;fpAs;sJ.
(03 Gs;spfs;)
(b)
a) gzpf;fku;j;jy; nraw;ghl;bd; Kd;Ndw;wj;ijf; fz;fhzpj;jy;.
b) gzpf;fku;j;jy; FOtpd; jdpg;gl;l cWg;gpdHfspd; jpwik kw;Wk; jpwd;fisf;
fUj;jpy; nfhz;L> mtHfspd; Ntiyiar; nra;a mtHfSf;F NghJkhd Neuk;
,Uf;fpwjh> mtHfs; mwpTWj;jy;fisg; Gupe;Jnfhs;fpwhHfsh kw;Wk; fzf;fha;T
<LgLj;jypd jpl;lkplg;gl;l mZFKiwf;F Vw;g Ntiy Nkw;nfhs;sg;gLfpwjh
vd;gtw;iw fUj;jpy;nfhs;sy;.
c) fzf;fha;T <LgLj;jypd; NghJ vOk; Fwpg;gplj;jf;f tp\aq;fisf; ftdpj;jy;> mtw;wpd;
Kf;fpaj;Jtj;ij fUj;jpy; nfhz;L jpl;lkpl;l mZFKiwia rupahd Kiwapy;
khw;wpaikj;jy;.

d) fzf;fha;T <LgLj;jypd; NghJ mjpf mDgtk; tha;e;j <LgLj;jy; FO

cWg;gpdHfshy; MNyhrid my;yJ guprPyidf;fhd tplaq;fisf; fz;lwpjy;.
(02 Gs;spfs;)
(nkhj;jk; 05 Gs;spfs;)

gFjp A KbT

303/FCA 3 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

 (nkhj;jk; 30 Gs;spfs;) gFjp - B
tpdh 05 ,w;fhd gupe;Jiuf;fg;gl;l tpilfs; :
mj;jpahak; 05 - ,lH kjpg;gPL kw;Wk; fzf;fha;T nray;Kiw
(a)
1 fzf;fha;tpd;; Kf;fpakhd gFjpfSf;F jFe;j ftdk; nrYj;j fzf;fha;thsUf;F
cjTjy;.
2 rhj;jpakhd gpur;ridfis rupahd Neuj;jpy; fz;lwpe;J jPHf;f fzf;fha;thsUf;F
cjTjy;.
3 fzf;fha;T <LgLj;jypid xOq;fhf xOq;fikf;fTk; epHtfpf;fTk;
fzf;fha;thsUf;F cjTjy;> mjdhy; mJ jpwk;gl nray;gLk;.
4 vjpHghHf;fg;gLk; ,lHfSf;Fg; gjpyspg;gjw;fhd nghUj;jkhd mstpyhd jpwd;fs;
kw;Wk; jpwd;fisf; nfhz;l gzpf;fku;j;jy; FO cWg;gpdHfisj; NjHe;njLg;gjpy;
cjTjy; kw;Wk; mtHfSf;F rupahd Ntiyia toq;Fjy;.
5 <LgLj;jy; FO cWg;gpdHfspd; topfhl;Ljy; kw;Wk; Nkw;ghHit kw;Wk; mtHfspd;
gzpapd; kjpg;gha;T Mfpatw;iw vspjhf;Fjy;.
6 $Wfspd; fzf;fhat;hsHfs; kw;Wk; epGzHfshy; nra;ag;gLk; gzpfis
xUq;fpizg;gjpy; cjTjy;.
(03 Gs;spfs;)
(b)
1. epWtdj;ij ghjpf;Fk; nghUe;jf;$ba njhlHGila njhopy;> epjp mwpf;if
fl;likg;G cl;gl xOq;FKiw kw;Wk; gpw ntspg;Gw fhuzpfs;.
2. epWtdj;jpd; ,ay;G> mjd; nray;ghLfs;> mjd; cupik kw;Wk;> MSif
fl;likg;G (c-k;. ];lhH yq;fhtpd; gq;FjhuHfs; kw;Wk; mtu;fspd; gq;F %>
nray;ghLfSf;F epjpaspg;gjw;fhf ngwg;gl;l fld;fs; Nghd;wit)
3. rpwg;G Nehf;fKs;s epWtdq;fspy; KjyPLfs; cl;gl> epWtdk; nra;Ak;
KjyPLfspd; tiffs; kw;Wk; nra;aj; jpl;lkpl;Ls;s KjyPLfs;.
4. epWtdk; fl;likf;fg;gl;l tpjk; kw;Wk; mJ vt;thW epjpaspf;fg;gLfpwJ
(,ilj;jufu;fspd; tif - mtHfs; ruf;F KftHfshf ,Ue;jhYk; ,y;yhtpl;lhYk;)
(tpepNahf];jHfSldhd gq;Ffs; ,Ug;Gf;fs; kw;Wk; mtw;wpd; kjpg;Gfs; Nghd;wit.
Gj;jfq;fspy; vt;thW fzf;fplg;gLfpwJ)
5. epWtdj;jpd; fzf;fpay; nfhs;iffspd; NjHT kw;Wk; gpuNahfk;> (fzf;fpay;
nfhs;iffspd; fld; fhyk;> rpy;yiw thbf;ifahsHfSf;fhd fld; fhyk;>
epYitapy; cs;s ifahSjy; Nghd;wit) tzpfk; kw;Wk; njhopy;Jiwapy; mjd;
nghUj;jk; kw;Wk; epiyj;jd;ik cl;gl.
6. epWtdj;jpd; Nehf;fq;fs; kw;Wk; cj;jpfs; kw;Wk; nghUs; jtwhff; $wg;gLk;
mghaq;fis Vw;gLj;jf;$ba tzpf mghaq;fs;. (cw;gj;jp fzf;F>

303/FCA 4 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

,ilj;jufu;fSf;fhd nryT kw;Wk; tpw;gid tpiyfs;> rpy;yiw tpiyfs;>
thbf;ifahsHfSf;F ,ytrkhf toq;Fjy;> js;Sgb fl;likg;Gfs; Nghd;wit)
7. epWtdj;jpd; epjpr; nray;ghLfspd; mstPL kw;Wk; kjpg;gha;T.
(03 Gs;spfs;)
(c)
1. thbf;ifahsH cwtpd; njhlHr;rp kw;Wk; Fwpg;gpl;l fzf;fha;T njhlHghd
eilKiwfisr; nra;jy;> <LgLj;jypid njhlHtjw;fhd fzf;fhat;h;supd;
tpUg;gj;ij ghjpf;ff;$ba epHthf xUikg;ghl;Lld; ve;j gpur;ridAk; ,y;iy
vd;gij cWjpg;gLj;Jjy;.
2. fzf;fhat;hsH Njitahd Rje;jpuj;ijAk; <LgLj;jypid epiwNtw;Wk; jpwidAk;
NgZtij cWjp nra;tjw;fhf Rje;jpuk; cl;gl njhlHGila newpKiwj;
NjitfSf;F ,zq;Ftij kjpg;gPL nra;jy;.
3. <LgLj;jy; tpjpKiwfs; Fwpj;J thbf;ifahsUld; jtwhd Gupjy; ,y;iy
vd;gij cWjpg;gLj;j> <LgLj;jy; fhyj;ijg; gw;wpa Gupjiy Vw;gLj;Jjy;.
(04 Gs;spfs;)
(nkhj;jk; 10 Gs;spfs;)
tpdh 06 ,w;fhd gupe;Jiuf;fg;gl;l tpilfs; :
mj;jpahak;; 05 - ,lH kjpg;gPL kw;Wk; fzf;fha;T nray;Kiw
(a)
Nkhrbiaj; jLf;Fk; kw;Wk; fz;lwptjw;fhd Kjd;ikg; nghWg;G> epWtdk; kw;Wk;
MSif ghug;gLj;jg;gl;NlhH ,UtuplKk; cs;sJ.
SLAuS f;F ,zq;f fzf;fha;T elj;Jk; xU fzf;fhat;hsH > epjpepiy mwpf;iffs;
Nkhrb my;yJ gpioapdhy; Vw;gLk; jtwhd mwpf;iffspypUe;J KOikahf
tpLgl;lit vd;w epahakhd cj;juthjj;ijg; ngWtjw;Fg; nghWg;ghFk;.
fzf;fha;tpd; cs;shHe;j tuk;Gfs; fhuzkhf> Nkhrbapd; fhuzkhf rpy tplaq;fs;;>
jtwhd mwpf;iffs; fz;lwpag;glhky; Nghff;$ba xU jtpHf;f Kbahj Mgj;J
cs;sJ kw;Wk; gpioapd; fhuzkhf Vw;gLk; jtwhd mwpf;ifia tpl ,e;j jtwhd
mwpf;iffspy; rhj;jpakhd tpisTfs; fzprkhf mjpfkhf ,Uf;Fk;.
Vndd;why;> NkhrbahdJ mij kiwf;f tbtikf;fg;gl;l mjpetPd kw;Wk; ftdkhf
xOq;fikf;fg;gl;l jpl;lj;ij cs;slf;fpapUf;fyhk;. epHthfj;jhy; nra;ag;gLk;
Nkhrbfisf; fz;lwptJ fbdkhf cs;sJ> Vnddpy; epHthfk; fzf;fpay;
gjpTfis ifahSk; my;yJ fl;Lg;ghLfis kPWk; epiyapy; cs;sJ. MfNt
fzf;fha;thsu; ,lupid Fiwg;gjw;F NghJkhdsT fzf;fha;T nrad;Kiwfis
Nkw;nfhs;s Ntz;Lk;.
(04 Gs;spfs;)
(b)
 Nkhrb fhuzkhf epjpepiy mwpf;iffspd; jtwhd mwpf;ifapd; mghaj;ijf;
fz;lwpaTk;
 jFe;j gjpy;fis tbtikj;J nray;gLj;Jtjd; %yk;> Nkhrb fhuzkhf

303/FCA 5 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

 nghUs; jtwhf kjpg;gplg;gLk; mghak; Fwpj;J NghJkhd fzf;fha;T
rhd;Wfisg; ngwTk;.
 fzf;fha;tpd NghJ milahsk; fhzg;gl;l Nkhrb my;yJ re;Njfj;jpw;Fupa
Nkhrbf;F jFe;j Kiwapy; gjpyspf;fTk;.

(02 Gs;spfs;)
(c)
njhlHG gFjp tptuq;fs;
epjp mwpf;if epjpepiy mwpf;if fzf;fha;T njhlHghd fzf;fha;thsupd;;
fzf;fha;T nghWg;Gfis MSif ghug;gLj;jg;gl;NlhH cld;
fzf;fhat;hsH njhlHGnfhs;thH> MSif
njhlHghf ghug;gLj;jg;gl;NlhHfspd; Nkw;ghHitAld; epHthfj;jhy;
fzf;fha;thsupd; jahupf;fg;gl;l epjpepiy mwpf;iffs; gw;wpa fUj;ij
nghWg;Gfs; cUthf;Ftjw;Fk; ntspg;gLj;Jtjw;Fk; fzf;fhat;hsH
nghWg;Gilatuhthu;
fzf;fha;tpd; fzf;fhat;hsH jpl;lkplg;gl;l Nehf;fk; kw;Wk; fzf;fha;tpd;
jpl;lkplg;gl;l Neuj;jpd; NkNyhl;lj;ij MSiff;F nghWg;ghdtHfSld;
njhlHG nfhs;s Ntz;Lk;.
Nehf;fk; kw;Wk;
Neuk;
fzf;fha;tpy; fzf;fha;tpy; ,Ue;J Kf;fpaj;Jtk; tha;e;j fz;Lgpbg;Gfs;
,Ue;J fzf;fha;thsH MSiff;F nghWg;ghdtHfSld;
fye;Jiuahl Ntz;Lk;:
Kf;fpaj;Jtk;
 fzf;fpay; nfhs;iffs;> fzf;fpay; kjpg;gPLfs;
tha;e;j kw;Wk; epjpepiy mwpf;if ntspg;ghLfs; cl;gl>
fz;Lgpbg;Gfs; epWtdj;jpd; fzf;fpay; eilKiwfspd;
Fwpg;gplj;jf;f jukhd mk;rq;fisg; gw;wpa
fzf;fha;thsupd; fUj;Jf;fs;.
 fzf;fha;tpd; NghJ Fwpg;gplj;jf;f rpukq;fs;
VNjDk; Vw;gl;lhy;
 epHthfj;jpd; nghWg;gpy; cs;s midtUk;
epWtdj;ij epHtfpg;gjpy; <Lgl;bUe;jhy; jtpu:
o Kf;fpakhd tp\aq;fs;> VNjDk; ,Ue;jhy;>
tpthjpf;fg;gl;l fzf;fha;tpy; ,Ue;J vOk;>
my;yJ epHthfj;Jld; fbjg; gupkhw;wj;jpw;F
cl;gl;lJ
o fzf;fha;thsH NfhUk; vOj;Jg;g+Ht
gpujpepjpj;Jtq;fs;
 fzf;fha;tpy; ,Ue;J vOk; gpw tp\aq;fs;>
fzf;fha;thsupd; njhopy;Kiw jPHg;gpy;> epjp mwpf;if
nray;Kiwapd; NkNyhl;lkhd ghHitf;F
Fwpg;gplj;jf;fjhf ,Uf;Fk;.
fzf;fha;thsu; gl;bayplg;gl;l epWtdq;fspd; tp\aj;jpy;> fzf;fhat;hsH
Rje;jpuk; MSif ghug;gLj;jg;gl;NlhH MSiff;FOf;fSld; njhlHG
nfhs;s Ntz;Lk;:
 <LgLj;jy; FOTk; epWtdj;jpy; cs;s kw;wtHfSk;

303/FCA 6 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

 nghUj;jkhdJ> epWtdk; kw;Wk; nghUe;jpdhy;> gpiza
epWtdq;fs; Rje;jpuk; njhlHghd newpKiwj;
NjitfSf;F ,zq;fpAs;sd.
 epWtdk;> tiyaikg;G epWtdq;fs; kw;Wk;
fzf;fha;thsupd njhopy;Kiw jPHg;gpy;> Rje;jpuj;ij
jhq;fpf;nfhs;tjhf epahakhd Kiwapy; fUjg;gLk;
epWtdj;jpw;F ,ilNaahd midj;J cwTfSk; kw;w
tp\aq;fSk;. epWtdk; kw;Wk; tiyaikg;G;
epWtdq;fshy;; fl;Lg;gLj;jg;gLk; $WfSf;F
toq;fg;gLk; fzf;fha;T kw;Wk; fzf;fha;T my;yhj
NritfSf;fhd epjpepiy mwpf;iffs; cs;slf;fpa
fhyj;jpy; t#ypf;fg;gLk; nkhj;j fl;lzq;fs; ,jpy;
mlq;Fk;. ,e;jf; fl;lzq;fs; fzf;fha;thsupd;;
Rje;jpuj;jpd; kPjhd Nritfspd; jhf;fj;ij
kjpg;gpLtjpy; MSiff;Ff; fl;lzk;
tpjpf;fg;gl;ltHfSf;F cjt nghUj;jkhd tiffSf;F
xJf;fg;gLk.;
 Rje;jpuj;jpw;fhd milahsk; fhzg;gl;l
mr;RWj;jy;fis mfw;w my;yJ mtw;iw
Vw;Wf;nfhs;sf;$ba mstpw;F Fiwf;f
gad;gLj;jg;gLk; njhlHGila ghJfhg;Gfs;.

(04 Gs;spfs;)
(nkhj;jk; 10 Gs;spfs;)
tpdh 07 ,w;fhd gupe;Jiuf;fg;gl;l tpilfs; :
mj;jpahak; 08 - newpKiw Njitfs;
(a)
1. RPLC ngupa mstpyhd MAs; fhg;gPl;L epWtdkhf ,Ug;gjhy; fzf;fha;T
elj;Jtjw;F NghJkhd Mjhuq;fs; kw;Wk; jpwd;fs; cs;sjh vd;gij cWjpg;gLj;j
Ntz;Lk;.

2. Ke;ija Mz;L fzf;fha;T nra;ag;gl;l epjpepiy mwpf;iffs; Fwpg;gplj;jf;f

gpio jpUj;jk; fhuzkhf epWtdk; gad;gLj;jpa nfhs;iffSld; epjpepiy
mwpf;iffspd; ek;gfj;jd;ik kPz;Lk; ntspaplg;gl;lJ.

3. ,yq;if fzf;fpay; kw;Wk; fzf;fha;T juepiyfs; fz;fhzpg;G rigapdhy;

vr;rupf;if fbjk; xd;W ntspaplg;gl;Ls;sJ> ,J NeHikapd;ik kw;Wk;
ntspg;gilj;jdik FiwT Mfpatw;iwf; Fwpf;fpwJ.

4. ,NjNghd;w kw;w MAs; fhg;gl

P ;L epWtdq;fSld; xg;gpLk; NghJ epWtdj;jpd; epfu
yhg msT kpf mjpfkhf cs;sJ.
(06 Gs;spfs;)

303/FCA 7 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

(b)
1 thbf;ifahsH> mjd; cupikahsHfs;> NkyhsHfs; kw;Wk; mjd; epHthfk; kw;Wk;
tzpf eltbf;iffSf;F nghWg;ghdtHfs; gw;wpa mwpitAk; GupjiyAk; ngWjy;.
2 Nfs;tpf;Fupa rpf;fy;fisj; jPHg;gjpy; thbf;ifahsupd; cWjpg;ghl;il
cWjpg;gLj;Jjy;> vLj;Jf;fhl;lhf> ngUepWtd epHthf eilKiwfs; my;yJ cs;
fl;Lg;ghLfis Nkk;gLj;Jjy;.
3 thbf;ifahsupd; tzpfj;jpd; jd;ik> mjd; nray;ghLfspd; rpf;fyhd jd;ik>
<LgLj;jypd;; Fwpg;gpl;l Njitfs; kw;Wk; nra;ag;gLk; Ntiyapd; Nehf;fk;> jd;ik
kw;Wk; Nehf;fk; Mfpatw;iwg; gw;wpa rupahd Gupjiyg; ngWjy;.
4 njhlHGila njhopy;fs; my;yJ tp\aq;fspy; mwpitg; ngWjy;.
5 njhlHGila xOq;FKiw my;yJ mwpf;ifaply; NjitfSld; mDgtk;
ngw;wpUj;jy; my;yJ ngWjy;.
6 Njitahd jpwd;fSld; NghJkhd gzpahsHfis epakpj;jy;.
7 Njitahd ,lq;fspy; epGzHfisg; gad;gLj;Jjy;.
8 <LgLj;jy; nray;jpwDf;fhd ajhHj;jkhd fhyf;nfLit xg;Gf;nfhs;tJ.
9 juf;fl;Lg;ghl;L nfhs;iffs; kw;Wk; eilKiwfSld; ,zq;Fjy;> Fwpg;gpl;l
<LghLfs; jpwikahf epiwNtw;wg;gLk;NghJ kl;LNk Vw;Wf;nfhs;sg;gLk; vd;w
epahakhd cj;juthjj;ij toq;f tbtikf;fg;gl;Ls;sJ.

(04 Gs;spfs;)
(nkhj;jk; 10 Gs;spfs;)

gFjp B KbT

303/FCA 8 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

(nkhj;jk; 50 Gs;spfs;)
gFjp - C
tpdh 08 ,w;fhd gupe;Jiuf;fg;gl;l tpilfs;
mj;jpahak; 05 - ,lH kjpg;gPL kw;Wk; fzf;fha;T nray;Kiw
(a)
1. gq;F ,Ug;ig rupghHg;gJ kw;Wk; fl;lisfis itg;gJ cl;gl KO ,Ug;G
nray;KiwiaAk; lhf;lH Nuh\d; ifahSfpwhH.
2. midj;J GRN fSk; fzf;fpaypy; ve;j mwpTk; ,y;yhj fy;gdpahy; fzpdpapy;
gjptplg;gLfpd;wd.
3. midj;J nfhs;tdthsu; NjHT> fl;lisfis itg;gJ kw;Wk; fhNrhiyfs;
vOJjy; Mfpait lhf;lH Nuh\dhy; nra;ag;gLfpd;wd.
4. fhrhsH jhNd tq;fpapy; gzj;ij itg;gpypLfpwhu;.
5. mjpfupj;j tzpf eltbf;iffSld; tzpfj;ij ifahSk; jpwd; lhf;lH
Nuh\Df;F ,y;iy
6. rpbvk; itg;G ,ae;jpuq;fspy; gzj;ij tq;fp nra;jy;.
7. nkhj;j Nrfupg;gpy; ,Ue;J ehzaq;fs; Nrfupg;G tq;fpapy; itg;gpyplg;glhky; xU
jdp ngl;lfj;jpy; itf;fg;gLfpwJ.
(04 Gs;spfs;)
(b)

mj;jpahak; 03 - cs;sf fl;Lg;ghl;L mikg;G kw;Wk; tzpf nray;Kiwfs;

 cs;sf fl;Lg;ghl;L mikg;G vd;gJ epWtdq;fspd; Nehf;fq;fs; kw;Wk;

,yf;Ffis epiwNtw;w cjTtjw;fhf epHthfj;jhy; mwpKfg;gLj;jg;gl;l
nray;Kiwfisf; Fwpf;fpwJ. epWtd tsq;fs; vt;thW ,af;fg;gl Ntz;Lk;>
fl;Lg;gLj;jg;gl Ntz;Lk; kw;Wk; mstplg;gl Ntz;Lk; vd;gij cs;sf
fl;Lg;ghLfs; Fwpg;gpLfpd;wd. ,jd; tpisthf> Nkhrbfisj; jLg;gjpYk;
fz;lwptjpYk; epWtd tsq;fisg; ghJfhg;gjpYk; ,J Kf;fpag; gq;F
tfpf;fpwJ.
 ve;jnthU epWtdj;jpw;Fk;> mtw;wpd; msT kw;Wk; nray;ghLfspd; jd;ikiag;
nghUl;gLj;jhky;> cs;sf fl;Lg;ghLfs; Njit. epWtdj;jpd; nray;ghLfs;
rpf;fyhdjhf ,Uf;Fk;NghJ> xU mjpetPd cs;sf fl;Lg;ghl;L mikg;G
Njitg;gLfpwJ.
(04 Gs;spfs;)
(c)
mj;jpahak; 03 - cs;sf fl;Lg;ghl;L mikg;G kw;Wk; tzpf nray;Kiwfs;

1 xUikg;ghL kw;Wk; newpKiw kjpg;Gfspd; njhlHG kw;Wk; mKyhf;fk;

2 jpwDf;fhd mHg;gzpg;G
3 MSif ghug;gLj;jg;gl;ltHfspd; gq;Nfw;G

303/FCA 9 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

4 epHthfj;jpd; jj;Jtk; kw;Wk; ,af;f Row;rp
5 epWtdf; fl;likg;G
6 mjpfhuk; kw;Wk; nghWg;G xJf;fPL
7 kdpj tsf; nfhs;iffs; kw;Wk; eilKiwfs;
(05 Gs;spfs;)
(d)
mj;jpahak; 03 - cs;sf fl;Lg;ghl;L mikg;G kw;Wk; tzpf nray;Kiwfs;

1 nfhs;Kjy; nray;Kiw
nfhs;Kjy; nray;Kiw vd;gJ toq;Fdu;fsplkpUe;J nghUl;fis thq;Fjy;>
nghUl;fisg; ngWjy; kw;Wk; mtHfSf;F gzk; nrYj;Jjy; nray;Kiw Kf;fpakhf
toq;Fdu; NjHT> fl;lisfis toq;Fjy;> nghUl;fisg; ngWjy; kw;Wk; mtHfSf;F
gzk; nrYj;Jjy; Mfpatw;iwf; nfhz;Ls;sJ..

2 Cjpa nray;Kiw
Cjpa Kiwapd; Kf;fpa Nehf;fk; gzpahsHfs; jq;fs; gzpf;F Cjpak; ngWtij
cWjp nra;tjhFk;. NkYk; ,J Cjpaj;jpd; fPo; kw;Wk; mjpf rk;gsk; nfhLg;gijj;
jtpHg;gJ kw;nwhU Nehf;fj;ijf; nfhz;Ls;sJ.
fPNo nfhLf;fg;gl;Ls;s gbepiyfis Cjpa mikg;gpy; fhzyhk;.

3 gz Kfhikj;Jt nray;Kiw
gz Kfhikj;Jtk; vd;gJ xU epWtdj;jpw;Fs; rhj;jpakhd Nkhrbfs; kw;Wk; gz
jpUl;L fhuzkhf mjpf Mgj;J epiwe;j gFjpahFk;. vdNt> xt;nthU tzpf
epWtdKk; NghJkhd ghJfhg;G eltbf;iffs; vLf;fg;gLtijAk;> ifapy; gzk;
,Ug;gijAk;> nuhf;f urPJfis KOikahfg; gjpT nra;tijAk;> cz;ikahd
nfhLg;gdTfSf;F kl;LNk gzk; nrYj;JtijAk; cWjp nra;a Njitahd
eltbf;iffis vLf;f Ntz;Lk;.

4 ,Ug;G Kfhikj;Jt nray;Kiw

tHj;jf epWtdq;fs; kw;Wk; cw;gj;jp epWtdq;fs; nghJthf ngupa mstpyhd
,Ug;Gfis itj;jpUf;fpd;wd@ vdNt> mtHfs; ,Ug;Gfspy; fzprkhd msT epjpia
KjyPL nra;Js;sdH. nray;ghl;L %yjdj;ij jpwk;gl epHtfpf;f> ,Ug;Gfis
itj;jpUf;Fk; nryT rupahf epHtfpf;fg;gl Ntz;Lk;.

,Ug;Gfspd; tifg;ghL@
 %yg;nghUl;fs; kw;Wk; $Wfs
 Ntiy ele;J nfhz;bUf;fpwJ;
 cjpup ghfq;fs; / EfHnghUl;fs;
 ,Wjp; nghUl;fs

303/FCA 10 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

5 epiyahd nrhj;Jfs; nray;Kiw
PPE vd;gJ gy Mz;Lfshf my;yJ mjd; epHthf Nehf;fq;fSf;fhf yhgk; kw;Wk;
tUkhdk; <l;l tzpf epWtdj;jpy; ifafg;gLj;jg;gl;l kw;Wk; gad;gLj;jg;gLk; elg;G
my;yhj nrhj;Jf;fs; MFk;. epiyahd nrhj;J Kfhikj;Jtk; vd;gJ xU
epWtdj;jpd; ngsjpf; nrhj;Jf;fs; kw;Wk; cgfuzq;fisf; fz;fhzpj;J guhkupf;Fk;
nray;KiwahFk;. nrhj;J tiffspy; thfdq;fs;> fzpdpfs;> jsghlq;fs; kw;Wk;
,ae;jpuq;fs; Mfpait mlq;Fk;. xU nrhj;J Kfhikj;Jt mikg;igg;
gad;gLj;jp> epWtdq;fs; epiyahd nrhj;Jfisf; njhlu;r;rpahf fz;fhzpf;fyhk;.

6 tUkhd nray;Kiw
,J cw;gj;jpfs; my;yJ Nritfis tpw;gid nra;tNjhL Neubahf njhlHGila
midj;J eltbf;iffisAk; cs;slf;fpaJ. tUtha; fl;Lg;ghLfs; vd;gJ xU
epWtdj;jpd; xl;Lnkhj;j cs;sf fl;Lg;ghl;L fl;likg;gpd; kpf Kf;fpakhd mq;fkhf
,Uf;fyhk;.
(06 Gs;spfs;)
(e)

mj;jpahak; 03 - cs;sf fl;Lg;ghl;L mikg;G kw;Wk; tzpf nray;Kiwfs;

gad;ghl;L cjhuzk;
fl;Lg;ghL
cs;sPL  fl;Lg;ghl;L nkhj;jj;jpd; ifNaL kw;Wk; jpl;lkplg;gl;l
KOikapd; kPJ xg;ge;jk;
fl;Lg;ghLfs;
 Mtzq;fspd; vz;zpf;if
 %y Mtzq;fSf;F nrayhf;fg;gl;l ntspaPl;il xd;Wf;F
xd;W rupghHj;jy;
 vjpHghHf;fg;gLk; cs;sPl;L fl;Lg;ghl;L Nfhg;gpw;F cs;sPl;bd;
jpl;lkplg;gl;l nghUj;jk;
 epuhfupf;fg;gl;l nghUl;fis kPz;Lk; rkHg;gpg;gjw;fhd
eilKiwfs;
 ek;gfj;jd;ikf;fhd cs;sl
P ;L guptHj;jidapd; juT
cs;sPl;L Gyq;fis (cjhuzkhf kjpg;G> Fwpg;G vz;> Njjp)
Jy;ypaj;jpd;
kPjhd rupghHf;Fk; epuy;fs;.
fl;Lg;ghLfs;  b[pl;ly; rupghHg;G
o epahakhd Nrhjid
o vOj;Jr; Nrhjid
o ,Ug;G Nrhjid
o Njitahd jfty;

303/FCA 11 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

 o mDkjpf;fg;gl;l vy;iy
 ntspaPl;bd; ifNaL Ma;T kw;Wk; %yj;Jld;
,zf;fg;gLj;jy;
 fl;Lg;ghl;L nkhj;j xg;ge;jk;

cs;sPl;L  jfty; cs;sL

P mq;ff
P upf;fg;gl;ljh vd;gij cWjpg;gLj;j
mq;ffP huk; kPjhd ifKiw Nrhjidfs;
fl;Lg;ghLfs;
 mq;ff
P upf;fg;gl;l gzpahsHfspd; cs;sL
P
 cs;sPL G+uzg;gLj;jg;gl;lTld; cs;sPL kPjhd fl;Lg;ghLfs;
nrayhf;fj;jpd; ,Uf;f Ntz;Lk;. (c-k;) njhFjp ,zf;f nraw;ghLfs;)
kPjhd
fl;Lg;ghLfs;  nrayhf;fk; Kbtjw;Fs; kf;fs; ntspNaWtijj;
jLf;Fk;gbahd jpiu vr;rupf;iffs;
 xd;Wf;F xd;W rupghHj;jy;
Kjd;ik  midj;J Kjd;ik Nfhg;Gfs; kw;Wk; epiyahd juTfspd;
Nfhg;Gfs; kw;Wk;
epiyahd juT Row;rp kjpg;Giufs;
kPjhd  gjpT vz;zpf;iffs; (nray;gLj;jg;gl;l Mtzq;fspd;
fl;Lg;ghLfs; vz;zpf;if) kw;Wk; vz;zpf;iffspd; nkhj;jk; (cjhuzkhf>
midj;J Cjpa vz;fspd; nkhj;jk;) Kjd;ik Nfhg;Gfs;
gad;gLj;jg;gLk; NghJ> ePf;fg;glhky; ,Ug;gij cWjp nra;a
gad;gLj;jg;gLk;
 jw;Nghija ,Ug;G ,y;yhj fzf;Ffis ePf;Ftijf;
fl;Lg;gLj;JfpwJ
(06 Gs;spfs;)
(nkhj;jk; 25 Gs;spfs;)
tpdh 09 ,w;fhd gupe;Jiuf;fg;gl;l tpilfs; :
mj;jpahak; 06 - fzf;fha;T rhd;Wfs;
(a)
fzf;fha;T cjhuzk;
eilKiw
Ma;T  tq;fp mwpf;ifapd; Ma;T> tq;fp ,zf;ff; $w;wpy;
fhl;lg;gLk; tq;fp ,Ug;ig cWjp nra;fpwJ.
 tpjpKiwfs; kw;Wk; jpUg;gpr; nrYj;Jk; tptuq;fis
cWjpg;gLj;j fld; xg;ge;jj;ij Ma;T nra;jy;
 rupahd thbf;ifahsupd; tpiyg;gl;bay; kw;Wk; rupahd
njhiffs; fzf;Fg; Gj;jfq;fspy; vLf;fg;gl;Ls;sij
cWjp nra;tjw;fhf tpw;gid tpiyg;gl;bay;fis Ma;T
nra;jy;
 tzpf epWtdj;jpw;F nrhe;jkhd epyj;jpd; cupikg;
gj;jpuj;ij Ma;T nra;jy;.

303/FCA 12 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

mtjhdpg;G  ngsjpf ,Ug;G fzf;fpLtij mtjhdpj;jy;
 me;jf; fl;Lg;ghLfspd; tpid;jjpwidj; jPHkhdpf;f xU
epWtdj;jpd; cs;sf fl;Lg;ghl;L mikg;igf; ftdpf;fTk;

kW fzpg;gPL  kWfzf;fPL vd;gJ Mtzq;fs; my;yJ gjpTfspd; fzpjj;

Jy;ypaj;ijr; rupghHg;gijf; nfhz;Ls;sJ.
 kW fzf;fPL ifKiwahf my;yJ ,yj;jpudpay; Kiwahf Kiwapy;
nra;ag;glyhk;.

kW  tq;fp fzf;F ,zf;f $w;iw kPz;Lk; jahupj;jy;

nray;jpwd;  toq;Fdu; mwpf;iffSld; jdpg;gl;l toq;Fdu;
epYitfSf;F ,ilNa ,zf;f $w;iw kPz;Lk; jahupj;jy;
 fldhspfspd; Jiz NgNuLfis fl;Lg;ghl;Lg; NgNuL
fzf;Fld; ,zf;fk; nra;jy;

tprhuiz  Fwpg;gpl;l fzf;fha;T cWjpg;ghLfs; njhlHghd Kiwahd

vOjg;gl;l Nfs;tpfs; kw;Wk; Kiwrhuh Nfs;tpfSf;fhd
gjpy;fisg; ngWtJ tprhuizapy; mlq;Fk;.

gFg;gha;T gFg;gha;T eilKiwfspy; tUkhdk; kw;Wk; nryTfs; Nghd;w

eilKiwfs; epWtdj;jpd; epjpj; jftiy xg;gpLtJ mlq;Fk;
 Ke;ija fhyfl;lq;fSf;fhd xg;gplf;$ba jfty;
 ghjPL kw;Wk; Kd;dwptpg;Gfs; Nghd;w vjpHghHf;fg;gLk;
KbTfs;
 xj;j njhopy;j;Jiw jfty;fs;

(06 Gs;spfs;)
mj;jpahak; 06 - fzf;fha;T rhd;Wfs;
(b)
cWjpg;gLj;Jk; jug;gpdH Nfhupf;ifapy; toq;fg;gl;l jftYld; cld;gltpy;iy
vd;why;> cWjpg;gLj;Jk; jug;gpdH Neubahf fzf;fha;thsUf;F gjpyspf;f Ntz;Lk;
vd;w Nfhupf;if. NeHkiw cWjpg;gLj;jy;fis tpl vjpHkiwahd cWjpg;gLj;jy;fs;
Fiwthd fzf;fha;T rhd;Wfis toq;Ffpd;wd.
(02 Gs;spfs;)
mj;jpahak; 06 - fzf;fha;T rhd;Wfs;
(c)
• njhopy;Jiwapd; ruhrupAld; xg;gpLjy; Nghd;w njhopy;Jiw jfty;
• ghjPL kw;Wk; fzpg;Gfs;> fzf;fha;thsupd;; vjpHghHg;Gfs; Nghd;w epWtdj;jpd;
vjpHghHf;fg;gLk; KbTfs;.
• Ke;ija fhyfl;lj;Jld; xg;gplf;$ba jfty;
• Kf;fpa tpfpjq;fisf; fzf;fpLjy; kw;Wk; juepiy/vjpHghHg;GfSld; xg;gpLjy;
(njhopy;JiwAld; jug;gLj;jyhk;)
(02 Gs;spfs;)

303/FCA 13 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

mj;jpahak; 06 - fzf;fha;T rhd;Wfs;
(d)
epjp Fwpfhl;bfs;
 epfu nghWg;G my;yJ epfu jw;Nghija nghWg;G epiy
 GJg;gpj;jy; my;yJ jpUg;gpr; nrYj;Jtjw;fhd ajhHj;jkhd tha;g;Gfs; ,y;yhky;
KjpHr;rpia neUq;Fk; epiyahd fhy fld;fs;

 fld;toq;Fduhy; epjpapid jpUk;gg; ngWtjw;fhd mwpFwpfs;

 vjpHkiw nray;ghl;L gzg;Gof;fq;fs; (tuyhw;W my;yJ tUq;fhy)
 vjpHkiwahd Kf;fpa epjp tpfpjq;fs;
 fzprkhd nray;ghl;L ,og;Gfs; my;yJ gzg;Gof;fq;fis cUthf;fg;
gad;gLj;jg;gLk; nrhj;Jf;fspd; kjpg;gpy; Fwpg;gplj;jf;f rupT
 ghf;fpfs; my;yJ <Tj;njhifia epWj;Jjy;
 fldhsHfSf;F cupa Njjpfspy; gzk; nrYj;j ,ayhik
 fld; xg;ge;jq;fspd; tpjpKiwfSf;F ,zq;f ,ayhik
 toq;Fdu;fSld; fld; eltbf;ifapypUe;J ,Ue;J gzg;gupkhw;w
guptHj;jidfSf;F khw;wk;
 mj;jpahtrpa Gjpa jahupg;G Nkk;ghL my;yJ gpw mj;jpahtrpa KjyPLfSf;F
epjpAjtp ngw ,ayhik

,af;f Fwpfhl;bfs;
 nray;ghLfis fiyf;f my;yJ epWj;j Nkyhz;ik Nehf;fq;fs;
 khw;wPL ,y;yhky; Kf;fpa Kfhik ,og;G
 xU Kf;fpa re;ij> Kf;fpa thbf;ifahsHfs;> cupkk; my;yJ Kjd;ik
toq;Fdu;; ,og;G
 njhopyhsH rpukq;fs;
 Kf;fpakhd nghUl;fspd; gw;whf;Fiw
 kpfTk; ntw;wpfukhd Nghl;bahsupd; Njhw;wk;

gpw Fwpfhl;bfs;
 %yjdk; my;yJ gpw rl;luPjpahd NjitfSf;F ,zq;fhjJ
 me;j epWtdj;jpw;F vjpuhf epYitapy; cs;s rl;l my;yJ xOq;FKiw
eltbf;iffs;
 rl;lq;fs; / xOq;FKiwfs; / murhq;ff; nfhs;iffspy; Vw;gLk; khw;wq;fs;
epWtdj;ij Nkhrkhf ghjpf;Fk; vd;W vjpHghHf;fg;gLfpwJ
 fhg;gL
P nra;ag;glhj my;yJ Fiwe;j fhg;gPlL
; f;Fl;gl;l NguopTfs; Vw;gLk;
NghJ
(05 Gs;spfs;)

303/FCA 14 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

mj;jpahak; 07 - fzf;fha;T mwpf;if

(e) fzf;fha;thsupd;; mwpf;if

(1) typAWj;jy; tplag; ge;jpapid gad;gLj;j KbahJ.
(2) fzf;fhat;hsH njhlHe;J ,aq;Fk; vd;w vLNfhs; mDkhdj;ijg; gad;gLj;JtJ
nghUj;jkhdJ my;y vd;W KbT nra;Js;shH> NkYk; mj;jifa mbg;gilapy;
epjpf;$w;Wf;fis toq;FtJ khw;wpaikf;fg;gl;l fzf;fha;T mgpg;gpuhaj;ij
Vw;gLj;Jk;.
(04 Gs;spfs;)
(f)
1. jifik ngw;w mgpg;gpuhaj;ij ntspapl KbahJ.
2. nghUs; khw;wj;ij cUthf;Fk; #o;epiy ,Ue;jJ mJ Kf;fpaj;Jtk; tha;e;j
gpioaw;wjhf ,Uf;Fk; NghJ> jifik ngw;w mgpg;gpuhaj;ij ntspaplyhk;. ,e;jr;
#o;epiyapy;> jug;gl;l epfo;tpd; gb> milahsk; fhzg;gl;l jtwhd mwpf;iffspd;
jhf;fq;fs; nghUz;ikahdit kl;Lky;yhJ Kf;fpj;Jtk; tha;e;jjhfTk;
fhzg;gLfpd;wJ.
3. mjw;Nfw;g xU ghjfkhd mgpg;gpuhaj;ij ntspaplg;gl Ntz;Lk;> Vnddpy; ,e;j
tplak; xl;Lnkhj;j epjpepiy mwpf;iffSf;Fk; nghUz;ikahdit kl;Lky;yhJ
Kf;fpj;Jtk; tha;e;jjhfTk; fhzg;gLfpd;wJ.

(06 Gs;spfs;)

(nkhj;jk; 25 Gs;spfs;)

gFjp C KbT

303/FCA 15 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;

Notice:
These answers complied and issued by the Education and Training Division of AAT Sri Lanka
constitute part and parcel of study material for AAT students.
These should be understood as Suggested Answers to question set at AAT Examinations and should
not be construed as the “Only” answers, or, for that matter even as “Model Answers”. The
fundamental objective of this publication is to add completeness to its series of study texts, designs
especially for the benefit of those students who are engaged in self-studies. These are intended to
assist them with the exploration of the relevant subject matter and further enhance their
understanding as well as stay relevant in the art of answering questions at examination level.

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Association of Accounting Technicians of Sri Lanka (AAT Sri Lanka)

303/FCA 16 (303) epjpf; fl;L;g;ghLfSk; fzf;fha;Tk;