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Kutm new accounting1
- 1. saklviTüal½yExµrbec©kviTüanigRKb;RKg
GarmµN_kfa
eKalneya)ay nignItiviFIKNenyü nig hiBaØvtßúRtUv)ansikSa viPaK begáIteLIg edIm,ICYykñúgGnuvtþn_
eFVIEpnkar karvaytMél savnkmµ EdlTak;Tg minRKan;EtdMeNIrkarKNenyü nighiBaØvtßúbu:eNÑaHeT
b:uEnþBak;B½n§Epnkarfvikar karviPaKhaniP½y RbtiPUkmµ karsMerccitþ karRtYtBinitü edIm,IFanaral;
dMeNIrkar mUldæanTaMgGs;EdlekIteLIgRtUvGnuelamtamkarENnaMrbs;s>x>b>K .
eKalkarN_ nItivFI eKalneya)ayenH RtUvbegáIt RsbtambTdæan EdlmanRsab; ehIy vamancarwkKaM
RTKñaeTAvijeTAmk ehIyRsbtamTinñnakarénkarGnuvtþn_l¥ kñúgvis½yKNenyü nighiBaØvtßú GPi)al
kic©l¥ EdlFana enARbsiT§PaB KuNPaB tmøaPaB karTTYlxusRtUv EdlqøúHbBa©aMgBIvb,Fm’kargarEdl
BwgEpñkelIRbB½n§RKb;RKgKuNPaBkargarCasñÚl .
eyIgsUmEføgGMNrKuNd_FMeFgcMeBaH KN³RKb;RKg buKÁlik sa®sþacarü nisSit EdlBak;B½n§kñúgbegáIt
eKalneya)ayenH ehIy kargarminGacsMerceTA)anebIKµankareFVIBlkmµRKb;Ebby:agRbkbedIm,Ieday
KuNFm’viC¢aCIv³x<s;rbs;³
1> Ék]tþm ma: s‘unh‘Yt
Ék] m:
can;su
2> elak hug can;suxa
3> elak hug BuFPkþI
4> elakbNÐit miuc vtßa
5> elak mas suxsanþ
6> rYmTaMgbuKÁlik sa®sþcarü rbs; saklviTüal½yExµrbec©kviTüanigRKb;RKgTaMgGs; .
CacugbBa©b;eyIg xMJúsUmeFVIkarGaFüaRs½yTukCamuncMeBaH GñkBak;B½n§TaMgGs; faesovePA
bgáb;edaykMhusxusqÁgedayectna.
sMrab;karriHKn; nigEklMGr sUmTMnak;TMngmktamry³
E-mail: dr.sokha@gmail.com
kutm.shv@gmail.com
1 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 2. saklviTüal½yExµrbec©kviTüanigRKb;RKg
eKalneya)ay nignItiviFIKNenyü nighiBaØvtßú nig fvikar
Accounting finance and Budget Policies and Procedures
cMNgeCIg elxTMB½r
CMBUkTI 1³ mUldæanKNenyü 3
CMBUkTI 2 ³ lMrwkGMBIRbB½n§RKb;RKghiBaØvtßú 9
CMBUkTI 3³ brisßankarRKb;RKgxagkñúg nig eKalbMNgyuT§sa®sþ 12
CMBUkTI 4 ³ eKalneya)ayfvikar nig bMENkEckFnFan 22
CMBUk5³RbtiPUkmµhriBaØvtßú 24
CMBUkTI 6 ³ karRtYtBinitühiBaØvtßú 29
CMBUkTI 7³ KNenyüPaB karRtYtBinitüxagkñúg nigsavnkmµ 32
CMBUkTI 8³RbB½n§KNenyühiBaØvtßú 38
CMBUkTI 9>cMNUl nigkarTTYl 40
CMBUkTI 10>KNnIGtifiCnCMBak; 42
CMBUkTI 11 GMBIlT§kmµ 44
CMBUkTI 12 RTBüskmµ 48
CMBUkTI 13 ³karFanar:ab;rg 52
CMBUkTI 14 ³ eKalneya)ayvinieyaTun 54
CMBUkTI 15³ eKalneya)ayvaytMélnigEpnkarmUlFn 55
CMBUkTI 16³ r)aykarN_hiBaØvtßú nigKNenyü 58
2 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 3. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 1³ mUldæanKNenyü
Epñk hiBaØvtßú
RbePT
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
esckþIepþIm
1>1 eKalbMNgnigrcnasm½<n§énesovePAEnNaM
eKalbM rcnasm<
kariyal½yKNenyü nighiBaØvtßúKWTTYlxusRtUvsMrab;karpþl;CUn RbwkSaeyablelIeKal
neya)ay nigkarRKb;RKghiBaØvtßú nigesvaKNenyücMeBaHRKb;kariyal½ynigskmµPaB TaMg
Gs;rbs;s>x>b>K.
3 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 4. saklviTüal½yExµrbec©kviTüanigRKb;RKg
esovePAenHmanbMNgedIm,Ipþl;CUnBt’manc,as;las; nigTukcitþ)anenAkñúgTMrg;EdlGnuvtþn_sMrab;
buKÁlik nigPaKIBak;B½n§ . enHRtUv)ankMNt;edIm,IeFVIeGayRbesIreLIg Etvak_minGaceqøIy
RKb;sMnYr )anEdr b:uEnþesovePAenH nig kMNt; ÉksareyagepSg² .
1>2 eKalneya)ay nignItiviFI
eKalneya)
-eKalneya)ayKWRtUvÉkPaBedaysalviTüaFIkar nigRkumRbwkSaPii)alnigGnuvtþn_tamc,ab; .
-nItiviFI nigRbPBBt’manKWCakarpþl;tamkarENnaM nigKWCakarpþl;Gnusasn_tamkarGnuvtþn_d_l¥ .
1>3 karEfTaM nigbc©úb,nñPaB
esovePAenHnwgRtUv)aneFVIbc©úb,nñPaB nigEfTaMCaRbcaM ehIykareFIVkarEkERbnwgekIteLIgKWCa
lT§pl²
- karERbRbYlkñúgeKalneya)ay
-karERbRbYléntYnaTItMENg rcnasm<½n§
-Gnusasn_savnkmµ
-karsMerccitþBIsaklviTüaFikar nigRkumRbwkSa
1>4 yuT§sa®sþ nig RbB½n§KNenyü
yuT§sa®sþKWCaGVI karTsSn³vis½y Epnkar TisedA EdlekInecjBIskmµGtItkal edIm,IsMerc
eKal bMNgGVImYyCak; lak; vaTakTgniwgskmµPaBGgÁPaBTaMgmUl b:uEnþEpñkenHlMGiteTA elI
kargar KNenyüeRcInCagyuT§sa®sþRtUv)ankMNt;edayGñkdwknaMCan;x<s;edIm,IbegáIntMél rbs;
m©as;PaKh‘un Rtg;enH Rkumh‘unRtUveFVIEpnkarc,as;las;edayviPaKelIktþaEbbesdækic© dUcenH
KNnIkr RtUv)ancUl rYmvaytMélnigviPaKfvikarKMeragehIyRtUveFVIkarRtYtBinitü hriBaØvtßú ehIy
karGnuvtþn_Epnkar RtUvedIrTnÞwmKña nigkar Rbtibtþi TIpSarnigFnFanmnusSCaedIm,Ivay
tMélsnÞúHkargarnigepÞogpÞat;KMerag.
eKalkarN_KNenyü
1>5 eKalkarN_KNenyü
Bt’manKNenyühirBaØvtßúKYrRtUv)ancgRkgnigraykarN_tamkmµvtßúva.
4 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 5. saklviTüal½yExµrbec©kviTüanigRKb;RKg
• eKalkarN_niy½tkmµ: niy½tkmµGaceGayniy½mn½yfa Gnuelam tamkarkMhit én c,ab; EdleK
ehAvafaeKalkarN_rwgmaMu .
• eKalkarN_énkaresµaHRtg;:eyagtameKalkarN_enH GgÁPaBKNenyü KYrEt qøúH bBa©aMg suc©H
PaB karBiténsßanPaBhriBaØvtßúrbs;S>X>b>K.
• eKalkarN_nirnþPaBénviFIsa®sþ eKalkarN_enHbMNg bgðajBI PaBTMnak;TMngnigkareRbo
eFob)anénr)aykarN_hirBaØvtßúEdlpSBVpSayedayRkumh‘un.
• eKalkarN_minsMNg: vaKYrEtbgðajBt’manBisþarénhriBaØvtßú nig minEsVgrkGIVedIm,ITUTat;
bMNulnigRTBü cMNUlcMNayCaedIm . l.
• eKalkarN_snñíc½©y eKalkarN_enHbMNgbgðajGMBIkarBitfa vaminKYrBüayam begáIt GIVEdl
emIl eTAl¥CagkarBiteT.
• eKalkarN_nirnþPaB eBlEdlBt’manhriBaØvtßúpSBVpSay mYyRtUv)ansnµt;fa GaCIvkmµmin
RtUvrMxaneLWy. enHvasRmYleGayeKalkarN_snñíc½©y mann½yfa sm,tiþmin)anRtUvCa
KNnaenA eBlEdlKµantMél b:uEnþvaRtUv)anTTYlyk enAeBlvamantMélrMelaH.
• eKalkarN_samayikPaB karkt;RtacuHcUlKNenyüKYrEtEbgEcg tamkMLúg eBlCak;lak
NamYy b¤bMEbktamdMNak;kal .
1>6 >karkt;RtaRbtibtþikarN_
karkt;RtaRbti arN_
• RbtþibtþikarN_ (Transactions) enAkñúgRbB½n§KNenyüKWCaRBwtþikarN_b¤skmµPaB
EdlGaceFVIeGaymankarERbRbYl dl;RTBüsm,tþi bMNul mUlFnrbs; s>x>b>KdUcenH
GaceFVIeGaymanpøas;bþÚrsßanPaBhriBaØvtßú.eTaHbIvaTak;Tgnwg EpñkxageRkA b¤ kñúgeTA
s>x>b>KdUcfa karlk;CaRbtiþbtþikarN_CaEpñkxageRkA cMENk kareRbIR)as;sMPar³
brikçarCaEpñkxagkñúg . RbtþibtþikarN_KYrEtRtUv)ankt;bBa¢IenAkñúgesovePA TinñanuvtþT_ journal
rbs; s>x>b>KCamYyelxsMKal;c,as;las; . RKb;RbtþibtþikarN_Edlkt;RtaenA TinñanuvtþT_nig
eRkaymkkt;RtaeTAkñúg
• RbtievTTUeTA (group of accounts for a company) EdlmanBt’mandUcKña b:uEnþsegçbedayKNnI
ehIyKNnIpÞúkedayBt’manGMBIhriBaØvtßútam RbtþibtþikarN_.RbB½n§kt;RtaédKweRbI T-accounts
edayxageqVgtageday NBn§ xagsþaMtagedayNTan .
KNnI
1> 7 cMNatfañk;KNnI
5 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 6. saklviTüal½yExµrbec©kviTüanigRKb;RKg
bNþúMénKNnIsMrab;GaCIvkmµeKehAfa ledger. bBa¢IénKNnIenAkñúg ledger eK ehA fa chart of
accounts.
KMrU KNnI
KNnI³sac;R)ak; KNnIelx
smütul
éf¶Ex Ékta eyag NBn§ NTan NBn§ NTan
mifuna 10
11
12
KMrUTinñanub,vtþn_TUeTA General Jouranl
RbTievT elx 2
elxerog éf¶Ex BiBrna eyag NBn§ NTan
1 2008 mkra 1 buercMnayelIIFanara:b;rg 240000 1
2 sac;R)ak;sMrab;2qñaM 240000 2
3 3
KMrUesovePAFM Ledger
esovePAFM
KNnI³sac;R)ak; KNnIelx
smütul
éf¶Ex Ékta eyag NBn§ NTan NBn§ NTan
mifuna 10
11
1>8 karkt;RtaeTVr
karkt;RtaeTV
karkt;RtaeTVr ( double-entry) énRbB½n§KNenyü vamanPaBRbesIrkñugkarviPaKT§iBlénRbtitþkarN_
edaysegçbdUc xageRkam
1> kMNt;faetIKNenyüén RTBsm,tþi bMNul mUlFn cMNUl nigcMNayRtUv)anrg
T§Blya:gNaeday Rbtibtþi karN_.
2> RKb;KNenyüTaMgGs;rgT§BledayRbtibtþikarN_ kMNt;faetIvaekIn b¤ fycuH
6 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 7. saklviTüal½yExµrbec©kviTüanigRKb;RKg
NBn§ Dr NTan Cr
KNenyüRTBüsm,tþi>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>ekIul eLIg+
RTBüsm,
RTBüsm,tþi = bMN n fycuH- + mUlFn
KNenyübMKNenyüRTBüsm,tþI
Nul >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> fycuH-
KNenyübMNul ekIneLIgKNenyümUlFn
+
KNenyümUlFn>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> fycuH-
NBn§ NTan NBn§ NTan ekIneLIg+
NBn§ NTan
fycuH - ekIneLIg + ekIneLIg + fycuH ekIneLIg + fycuH-
cMNUl
NBn§ NTan
fycuH - ekIneLIg +
PaKlaP
NBn§ NTan
ekIneLIg + fycuH-
3> kMNt;faetIkarekIneLIgnigfycuHKYRRtUv)ankt;RtaenAkñugNBn§ b¤ NTan .
cMNUl - cMNay = cMeNj
RbTievT elx 2
KNenyücMNUl KNenyücMNay b¤ xat
elxerog éf¶Ex BiBrna eyag NBn§ NTan
NBn§ NTan NBn§ NTan
1 2008 mkra 1 buercMnayelIIFanara:b;rg 240000 1
ekIneLIg + fycuH- fycuH - ekIneLIg +
2 sac;R)ak;sMrab;2qñaM 240000 2
3 3
KNenyü ³ buercMnayelIIFanara:b;rg elx 15
tulüPaB
kalbricäT muxrayÉktar eyag NBn§ NTan
NBn§ NTan
1 2 240000
KNenyü³sac;R)ak; elx 17
tulüPaB
kalbricäT muxrayÉktar eyag NBn§ NTan NBn§ NTa
n
1 2 240000
1>9 xYbKNenyü
7 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 8. saklviTüal½yExµrbec©kviTüanigRKb;RKg
KNenyükrEtgEteRbI sMnMur)aykargar working papers sMrab;RbmUlnigsegçbTinñn½y Edl
BYkeKRtUvkarerobcMviPaK nigeFVIr)aykarN_ vaCa]bkrN_d_manRbsiT§PaB bu:Enþvamincat;cUlCa
EpñksMxan;énkarkt;RtaKNenyüeT . pÞúyeTAvij bBa¢IKNenyü esovFM RbtievT
EdlCaEpñksMxan;;énRbB½n§KNenyü . bBa¢Ikargar work sheet CaEpñkénsMnMur)aykargar
EdlKNenyüGaceRbIsegçb kargarEksMrYlcuHbB¢aInig smtulüKNenyü .
1> dMeNIrviPaKnigkMNt;RbtibtþikarN_
2>erobcMcuHTinñanub,vtþn_
3>cuHkñúgesoePAFM
4>tulüPaBbeNþaHGasnñ
5>EkrsMrYlRbtibtþikarN_
6>EkrsMrYl tulüPaBbeNþaHGasnñ
7> erobcMr)aykarN_hriBaØvtßú
8> kt;RtakarbiTbBa¢I
9>erobcMtaragtulüPaBeRkaykarbiTbBa¢I
tulüPaBbeNþaH karsMrYl tulüPaBbeNþaHGasnñ r)aykarcMNUl r)aykarN_
Gasnñ EdlEksMrYlrUc tulüPaB
RbePTKNenyü NBn§ NTan NBn§ NTan NBn§ NTan NBn§ NTan NBn§ NTan
1
2
8 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 9. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 2 ³ lMrwkGMBIRbB½n§RKb;RKghiBaØvtßú
Epñk hiBaØvtßú
RbePT
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1 rMlwk
CMBUkTI 2 nwgpþl;CUnBt’mansegçbENnaMGMBIRbB½n§hiBaØvtßúrbs;s>x>b>KehIyRKb;dNþb;elI eKal
neya)aykMrit m:aRkU nig karBnül;elItMrUrkarr)aykarN_nItiRkmxagkñúgnigxageRkA rYmTaMgr)ay
karN_lT§pl
- brisßankarRKb;RKgxagkñúg nig eKalbMNgyuT§sa®sþ
nkarRKb;RKgxagkñ
- karEbgEckfvikar
9 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 10. saklviTüal½yExµrbec©kviTüanigRKb;RKg
- RbtiPUkmµhiBaØvtßú
- karRtYtBinitü nigvaytMél hiBaØvtßú
2 tMrUvkarénnItikmµ
2>1 sMrab;eKalneya)ay nignItiviFI
ab;eKalneya)
eKalneya
edIm,IkMnt;eKalneya)ayTMnak;TMngnigkarGnuvtþn_énFmµnuPaBrbs; s>x>b>KkarGnuvtþn_r)ay
karTisedA nigCa kmµvtßúénc,ab; enHkarRKb;RKgkargarrbs;va .
edIm,IFanafaRbB½n§KWRtUv)anbegáItsMrab;sMrb;sMrYlnigkarTTYlxusRtUvskmµPaBenAkñúgs>x>b>KedI
m,IFanaGMBIkarTTYlxusRtUvsMrab; kareRbIR)as;FnFanCasarFarN³ .
ab;mU
2>2 sMrab;mUlniFI CMnYy
RkumRbwkSaPi)alRtUverobcMsMeNIrsMuedIm,ITTYlmUlFiniCMnYyepSg ehIyRtUvRsbtamlkçx½NÐ
nigeKal bMNg Tis edayrbs;s>x>b>KnigRtUvGnuvtþn_tamkarENnaMrbs;raCrdæaPi)al .
ab; aykarN_
2>3 sMrab;r)aykarN_
nitIRkm niglixittUbnIykrrbs;RksYgGb;rMyuvCn nigkILa KN³kmµaFikarFanKuNPaB Gb;rM
km<úCa RksYgBak;B½n§ nwgtMrUveGay s>x>b>KerobcMRbKl;CUndl;RksUg sßab½nBak;B½n§enA r)ay
karN_ hriBaØ tamTMrg;caM)ac;naeBlGnaKt ehIyr)aykarN_RbcaMqñaMrYm³
-r)aykarN_hiBaØvtßúrYmmanr)aykarN_Gnuvtþn_hiBaØvtßúr)aykarN_CMhrhiBaØvtßúniglMhUsac;R)ak;
- r)aykarN_éneKalkarN_KNenyü karebþCJa nig nigkarTTYlxusRtUv
- rYmTaMgr)aykarN_karTTYlxusRtUvkarRKb;RKgsMrab;karbegáIt nigEfrkSaRbB½n§karRtYtBinitü
xagkñúgEdl kMNt;edIm,Ipþl;karFanaxusRtUvdl;ÉkraCüPaB nigTMnukcitþénr)aykarN_hiBaØvtßú
r)akarN_RKbRKg karsMercEpnkarTisedA eKalbMNgEdlÉkPaB edayRkumRbwkSaPi)al nig
RtUv bgðaj CUnRksYgGb;rMyuvCnnigkILa .
- r)aykarN_RbcaMqñaMKWCakmµvtßúedIm,IeFVIsvnkmµ nig KNnIEdlRtYtBinitürYcKYrEtmanmin RtUv
yWtCag 4 ExbnÞab;BIcugqñaMénhiBaØvtßú.
- r)aykarN_svnkmµxagkñúg
3 lT§plsaklviTüal½y
RksYgGb;rMyuvCn nigkILa KNkmµaFikarFanKuNPaBGb;rMkm<úCa niwgtMrUveGays>x>b>KedIm,I
begáIt r)aykarN_TisedA eKalbMNgEdlmanPaBCak;lak;elI lT§plEdlRtUvbegáIt . r)ay
10 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 11. saklviTüal½yExµrbec©kviTüanigRKb;RKg
karN_TisedA KWRtUv)anplitRbcaMqñaMedaymankarRbwkSaeyablCamYyPaKIEdlsMxan; nig RtUv
RKb;dNþb;ry³eBlbIqñaM
lT§plsaklviTüal½yrYmman³
• karbegon nigsikSa
• karRsavRCav
o karRKb;RKgsarNaeRkay]tþmsikSa
o karRsavRCavelIkarbeRgon
o KMeragRsavRCav
• esvakmµshKmn_
• shKmn_sikSabnþ
• RBwtþikarN_vb,Fm’ nigviTüasa®sþ
11 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 12. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 3³ brisßankarRKb;RKgxagkñúg nig eKalbMNgyuT§sa®sþ
Epñk hiBaØvtßú
RbePT
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1>TUeTA
brisßankarRKb;RKgxagkñúg nig eKalbMNgyuT§sa®sþ nig karENnaMEpñkRbtibtþi énTMnak;TMng
cMeBaH RbB½n§hiBaØvtßúTaMgmUl karBak;B½n§EpnkaryuT§sa®sþ edIm,IsMercTisedAyuT§sa®sþrbs; s>x>
b>K nig tYnaTI nig karTTYlxusRtUvsMxan; . s>x> b>K )anbnþ eKaledA
eKaledAyuT§sa®sþrbs;va nig begáItdMeNIrhiBaØvtßúkñúgRbB½n§ nig kar RKb;RKg brisßanxagkñúg .
smasFatuepSgénRbB½n§RKb;RKghiBaØvtßúKYrEtRtUv)ansnSIú nig smahNkmµ edIm,IbegáItRbsiT§
PaB nig PaBs½ksT§kñúgkarRKb;RKgxagkñúg sm<½n§rbs;va .
12 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 13. saklviTüal½yExµrbec©kviTüanigRKb;RKg
brisßankarRKb;RKgxagkñúg nig eKalKMnityuT§sa®sþ
r)aykarN_KNenyühiBaØvtðú
raCrdæaPi)al
xageRkA
r)aykarN_Rbc GnuK>savn
karGnuvtþn_d_l¥tMrUvkarRtYtBinitüxagknúg
ÉkPaB
karRKb;RKghiBaØvtðú
karRKb;RKghaniP½y tmøaPaB saklviTüaFIkar
GgÁPaB
karTTYlxusRtUvtrbs;;GgÁPaBDÆn_
karTTYlxusRtUvtrbsGgÁPaB
karTTYlxusRtUvtrbs;GgÁPaB
karTTYlxusRtUvtrbs;GgÁPaB
eKalbMNg fvik haniP½y
yuT§sa®sþ
l¥
xagkñúg
RbtibtþikarhiBaØvtðú
dMeNIrkarRtYtBiinitü sa>rgTTYlbnÞuk
RbB½n§énkarRtYtBinitü nig
épÞkñúg GnuKTTYlbnÞúkkari
Gnuelamtamc,ab;
GPiv
fvikar
svan³kmµépÞkñúg kareRbIR)as;
RbPBmUlni fvika mUlniFI
FI
KMrUesvakmµlT§plhiBaØvtßú
beec©kviTüaBt’manviTüa énhiBaØvtßú sMrab;sMrYl ¬kariyal½yfvikarnigEpnkar¦
13 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 14. saklviTüal½yExµrbec©kviTüanigRKb;RKg
brisßankarRKb;RKgxagkñúg nig eKalKMnityuT§sa®sþ
RtYtBinitükarRKb;;RKg
ükarRKbRKg r)aykarN_KNenyühiBaØvtðú
r)aykarN_RbcaM
karRKb;RKghiBaØvtðú GrUbIy_
tmøaPaB
eKalbMNg fvikar haniP½y
yuT§sa®sþ
RbtibtþikarhiBaØvtðú
RbB½n§énkarRtYtBinitü nig Gnuelamtamc,ab;
RbPBmUlniFI kareRbIR)as;
fvikar mUlniFI rUbIy_
KMrUesvakmµlT§plhiBaØvtßú
beec©kviTüaBt’manviTüa énhiBaØvtßú
2>karRKb;RKgxagkñúgrYmmanTidæPaB
RbmUlpþúM nig karsnµt; RbPBFnFanEdlmancMNgTaMgbI : (1) r)aykarN_KNenyü nig
hiBaØvtßú (2) karRKb;RKghiBaØvtßú (3) RbtibtþkarN_hiBaØvtßú .
14 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 15. saklviTüal½yExµrbec©kviTüanigRKb;RKg
r)aykarN_KNenyü nig hiBaØvtßúdMNagktaBVkic©rbs; s>xb>K edIm,IraykarN_EpñkxageRkA nig
saFarN³ / karGnuvtþn_ CamYyTisedAEpnkar nig lkçx½NÐhiBaØvtßú dl;GñkTTYlpl RbeyaCn_
rbs;va tamry³r)aykarN_RbcaM .
3> karRKb;RKghiBaØvtßú
dMNag karviPaKry³xøI-Evg karvaytMélnigEpnkarénviFIsa®sþy:agl¥énkarGnuvtþn_ FnFan
hiBaØvtßú edIm,I sMerc TisedAyuT§sa®sþrbs; s>x>b>K. cMENkénkarkarRtYtBinitü brisßan
xagkñúg qøúHbBa©aMgelI dMeNIrkarRKb;RKg Edl pþl;Bt’man karEnnaM karsMerccitþ elI yuT§sa®sþ
vinieyaKTunénFn FanhiBaØvtßú rbs; s>x>b>K.
viPaKn_sac;R)ak;sMrab;KMnityuT§sa®sþ niglT§pl edIm,IrkSaesßPaBRbtibtþkarN_bnþ nig edIm,I
EsVgrk PaBbnÞan;EdlmanGackMNt;mun EdlCalT§plkñúgEpnkarfvikarRbcaMqñaM . tYnaTIfvikar
RbcaMqñaM CaGnþrsnSIuénEpnkar karRKb;RKghaniP½y nig karsMerccitþkñúgbnSIúCamYy eKaledA
yuT§sa®sþrbs;s>x>b>KdUcenHvapþl;enAkarFanasmehtuplEdlRbPBhiBaØvtßú RtUv)an
Gnuvtþn_ )an y:agl¥edIm,IsMerc TisedAyuT§sa®sþrbs; va .
4> Rbtibtþkar_hiBaØvtßú
dMNagedaykarGnuvtþn_RbcaMéf¶énnItiviFI nig eKalneya)ay kñúgkarGnuvtþn_ FnFanhiBaØvtßú rbs;
s>x>b>K.EpñkenHpþl;karEnnaMdl;smaCikcMeBaHkarRbmUlnigsnµt;b¤kareRbIR)as;énRbPBhiBaØ
vtßútamry³ eKalneya)ay nig nItiviFI . eKalneya)ay nig nItiviFI KYrEtRtUvbnSIú CamYy nig
karKMaRTénTisedAyuT§sa®sþ RbsiT§PaB nig karbMElg / edIm,IrYmcMENkdl;PaBrwgmaMu nig
dl;FnFanhiBaØvtßúrbs;s>x>b>K.
tulüPaB karRKb;RKg nig Rbtibtþi KWkarsMxan;sMrab; s>x>b>KedIm,IeFVIBesaFn_ RbsiT§PaB nig
s½kþsiT§énlT§PaBkarRKb;RKghiBaØvtßú nig RbtibtþikarN_.
5>karRKb;RKghiBaØvtßú
15 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 16. saklviTüal½yExµrbec©kviTüanigRKb;RKg
rMlwkeKalbMNg bBa¢k;BIPaBc,as;las;éndMeNIkarfvikar nig karRKb;RKgGgÁPaB nigtYnaTI én
kar RKb;RKghaniP½y RtUvedIrtYnaTIrvagkarkMNt;TisedAEpnkaryuT§sa®sþ nig EbgEck fvikar .
Epnkarfvikar ³ dMeNIrkarsMerccitþ cUleTAkñúgEpnkar TisedAyuT§sa®sþ³ KWkarbkERb
Bnül;eTAkñúgdMeNIrEbgEckRbPBhiBaØvtßúPaBsMxan;BIrya:g¬1¦meFüa)aysMercTisedA¬2¦carwk
lkçN³énhaniP½y .
k-»kasEtgEtmanhaniP½y dUcenHEpnkaryuT§sa®sþRtUvEtkMNt;hniP½y nigdMeNaHRsay
cUleTAkñúgdMeNIrEpnkarfvikarbs;s>x>b>KBinitüdMeNIrEpnkarfvikar
1>EpnkaryuT§sa®sþs>x>b>K
2>karRKb;RKghaniP½y
begáItKMnitEpnkaryuT§sa®sþedIm,IsMercTisedA
16 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 17. saklviTüal½yExµrbec©kviTüanigRKb;RKg
viPaKhaniP½y edIm,IrkviFisa®sþsMerceKalbMNg
RtUvEtkMNt;enAenAkñúgRbB½n§Epnkarfvikar
x-Epnkarfvikar karGPivDÆn_EpnkarRbcaMqñaM RtYtBinitü nigtamdankarGnuvtþn_EpnkarRbcaMqñaM
- bnþeFVIeGayRbesIreLIgénkarGnuvtþn_EpñkhiBaØvtßú
- bribTEtgEtmankarpøas;bþÚr
- RtUvEtbegáItRkumkargarsikSaGMBIdMeNIrkareFVIeGayRbesIreLIg
6> karTTYlxusRtUv
GgÁPaB karTTYlxusRtUv
KN³kmµkarsavnkmµ • dMNageGayRkumRbwkSaPi)alkñúgkarpþl;k arRtYtBinitü
nigkarGnuvtþn_karRKb;RKghniP½yrbs; s>x>b>K
• ÉkPaBelIEpnkarsavnkmµrbs;kariyal½ysavnkmµ
ehIyRtUvFanFankarGnuvtþn_muxgarsavnkmµxagkñúgnigxag
eRkAkñúgkarKaMRTelIkarTTYlxusRtUvrbs;GnuKN³kmµkar
• vaytMélRbsiT§PaBkarGnuvtþn_rbs;s>x>b>KTak;Tg nig
karRtYtBinitü karGnuelamCac,ab;EdlGacGnuvtþn_)an
RbFanEpñksavnkmµ • FanaelIRbsiT§PaBénkmµviFIRKb;RKghaniP½yshRKas
karRKb;RKgRtwmRtUvelIhaniP½yGaCIvkmµ / nigRbsiT§PaB
karRKb;RKgRbtibtþikarN_nigkarRtYtBinitüxagkñúg
• begáItkarvaytMélhaniP½yedIm,Ipþl;Bt’mansMrab;karGPivDÆn_
Epnkarsvnkmµry³eBlEvg EdlRtUv)anÉkPaB
• GPivDÆn_ nigEfrkSa nItiviFI edIm,IFanaTMnak;TMngBIGñk
RKb;RKgdl;svnkr nig kgVHxatb¤bMErbMrYl kñúg briyakas
RtYtBinitüxagkñúg nig rcnasm<½n§
• sakl,gelIRbsiT§PaBdl;karRtYtBinitüxagkñúgsMrab;
17 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 18. saklviTüal½yExµrbec©kviTüanigRKb;RKg
RbtibtþikarN_hiBaØvtßú
RbFanEpñkRtYtBinitükar • vaytMélRbsiT§PaBkñúgkarGnuvtþn_Tak;TgnigkarRtYtBinitü
Gnuvtn_ EdlGnuelamtamc,ab;
• vaytMéllT§pénkarRtYtBinitükarGnuelamtamc,ab;
• vaytMéldMeNIrkarTMnak;TMngénkarGnuvtþc,ab;cMeBaHbuKÁliks>x>
b>KnigtamdankarGnuelamCamYyc,ab;
saklvITüaFikar • begáItlkçN³CamYynwgTidæPaB dl;brisßanRtYtBinitü nig
vb,Fm’GgÁPaBEdlGaCIvkmµhiBaØvtßúrbs;s>x>b>KRtUv)an
begáIteLIg
• FanafakarKMaRTTisedAyuT§sa®sþ kMNt; nigbnSIúCamYyebs
skmµ
• EfrkSaeKalneya)ayCMelaHplRbeyaCn_
saklvITüaFikarrg • FanfahaniP½yCab;Bak;B½n§nigeFVIeGaysMercyuT§sa®sþTis
nigRBwT§brus edARtUv)anRKb;RKg)ankñúgdMeNIrkarfvikarRbcaMqñaM
• Gnuvtþn_ nigEfrkSarcnasm<½n§karRtYtBinitüxagkñúg Edlkargar
hiBaØvtßúKWRtUvGnuvtþn_ rYmTaMgkarkMNt;bTdæan nigkarrMBwgTuk
sMrab;karRtYtBinitüxagkñúgenAdMeNIrGaCIvkmµ RKb;RKgKNenyü
hiBaØvtßú nigr)aykarN_ nigTMnak;TMng ecjr)aykarN_
hiBaØvtßúCUndl;KN³RKb;RKg.
• sMrb;sMrYlkarTTYlsÁal;edayRBwT§burs nig saklviTüa
FikarrgelIr)aykarN_fvikarnigkarBnül;bMErbMrYlkñúgfvikar
• Gnuvtþn_ nigEfrkSaRkmGaCIvkmµ rYmTaMgRkmsIlFm’ sMrab;
buKÁlik EdlRKb;RKg nigbegáIt RbtievTRbcaMéf¶
• sMrb;sMrYlCamYyEpñkBak;B½n§kñúgEpnkaryuT§sa®sþénlT§plesva
kmµhiBaØvtßú
18 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 19. saklviTüal½yExµrbec©kviTüanigRKb;RKg
• dwknaMenAcrwklkçN³EdlRKb;RKgEpñk begáIt RKb;RKg Bnül;
nigeFVIr)aykarN_GMBIskmµPaBhiBaØvtßú
• kMNt;TisedAyuT§sa®sþ sMrab;EpñkepSg
• vaytMélhaniP½yedIm,IsMerceKalbMNgnigTisedA
• begáItfvikarRbcaMqñaMEdlshkarCamYyviFankar
nigmeFüa)aysMrab;TisedAyuT§sa®sþ nigEksMrYlhaniP½y
• Bnül;BIkMritbMErbMrYlfvikar
kariyal½yfvikar • KaMRTtMrUvkarEpnkarry³eBlxøI nigEvg
• sMrb;sMrYldMeNIrkarksagEpnkarfvikar
GñkRtYtBinitü • sRmb;sRmYlr)aykarN_KNenyü nig hiBaØvtßú RbcaMqñaM
• RtYtBiinitü karRbtievTRbcaMéf¶rbs;s>x>b >K
• Fanafa esovePAEnnaMGMBIkarRKb;RKgRbtibtþikarN_hiBaØvtßú
KWRtUv)aneFIVbc©úb,nñPaB nigRtUv)anvaytMélRbcaMqñaM .
• kMNt; EfrkSa nigcgRkgeKalneya)ay nignItiviFIhiBaØvtßú
• Fanafa karRtYtBinitüxagkñúgsMrab;karCMrujRbtibtþikar hiBaØvtßú
nigKaMRTdl;bTdæanGaCIB lkçtik³rbs;s>x>b>Knig ebskmµ
• begáIt karRtYtBiinitüxagkñúgsMrab;RbtibtþikarN_hiBaØvtßú Edl
CMrujeGayRbsiT§PaB GnuPaBénRbtibtþkarN_ GaCIvkmµ
rbs;s>x>b>K
• FanafakarRKb;RKgxagkñúgsMrab;CMrujkarRbtibtþEpñkhiBaØvtßú nig
karKaMRTTisedA eKalbMNg nignItivFI kñúgEpñkkar RKb;RKg
KNenyü nig hiBaØvtßúsMrab;esovePAENnaMenH
• pþl;karbNþúHbNþaldl;RkumkargarCan;x<s; saklviTüaFikarrg
nig RBwT§burs GgÁPaB buKÁlik cMeBaHtUnaTI nigkarTTYlxusRtUv
Bak;B½n§ nigbrisßannig rcnasm<½n§énkarRKb;RKgxagkñúg
19 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 20. saklviTüal½yExµrbec©kviTüanigRKb;RKg
• Gnuvtþn_bTdæaKNenyü nig hiBaØvtßú fµ²
I
RkumRbwkSaGaCIvkmµ RbwkSaeyabldl;saklvITüaFikarTTYlbnÞúkelIRbtibtþkarN_
karGPivDÆn_enARbsiT§PaB karGnuvtþn_ nItiviFI nig dMeNIrka
eKalneya)ayCaedIm
kariyal½yEpnkar • shkarCamYyRkumRbwkSanigRbFanEpñkBt’manedIm,IsMrb;sMrYl
nigfvikar dl;lT§plbec©kviTüa esvakmµ nigBt’manhiBaØvtßú CamYynwg
briyakasRtYtBinitüxagkñúg nigrcnasm<½n§ erobcMkarRtYtBinitü
xagkñúgsMrab;RbtibtþkarN_hiBaØvtßú CamYyGñkRtYtBinitü Edl
CMrujenARbsiT§PaB nigGnuPaBsMrab;RbtibtþikarN_GaCIvkmµ
• FanafakarRtYtBinitüxagkñúgsMrab;karCMrujRbtibtþikarhiBaØvtßú
nigKMaRteKaledA TisedA nignItiviFIEdlkMNt;enA kñúgeKalkarN_
EnnaM
• pþl;karENnaMnigbNþúHbNþal
20 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 21. saklviTüal½yExµrbec©kviTüanigRKb;RKg
brisßankarRKb;RKgxagkñúg nig eKalKMnityuT§sa®sþ
1> Gnu>KN svnkmµépÞkñúg r)aykarN_KNenyühiBaØvtðú 3> saklviTüaFikar
2> svnkmµxageRkA
r)aykarN_RbcaMqñaM
7> Gnu>KN fvikar karRKb;RKghiBaØvtðú 5> sa> rg sikSaFikar
nigEpnkar tmøaPaB 6> RBwT§burs
8> sa> rg
9> kari> fvikar eKalbMNg
fvikar haniP½y
yuT§sa®sþ
9> EpñkFnFanmnusS RbtibtþikarhiBaØvtðú 4> EpñkGaCIvkmµ
RbB½n§énkarRtYtBinitü nig Gnuelamtamc,ab;
RbPBmUlniFI kareRbIR)as;
fvikar mUlniFI
KMrUesvakmµlT§plhiBaØvtßú
beec©kviTüaBt’manviTüa énhiBaØvtßú
21 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 22. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 4 ³ eKalneya)ayfvikar nig bMENkEckFnFan
Epñk hiBaØvtßú
RbePT
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1>esckþIepþIm
nItiviFienHBiBrnaGMBIdMeNIrkarEbgEckFnFan EdlTak;TgnigvtþCIvitEpnkarfvikareKal edA
éndMeNIkarénEpnkarfvikarnigCaGaCIvkmµrbs;s>x>b>KKWedIm,IsMerc)antulüPaBfvikar xN³
EdlGtib,rimakmµelIFnFannigEbgEckFnFanedIm,IbnSIúCamYyebskmµyuT§sa®sþrbs;sakl
viTüal½y . eKaledA enHsaklviTüal½yRtUvTTYlxusRtUvRbKl;sMeNIrfvikarRbtibtþikarN_
RbcaMqñaMCUn dl;RkumRbwkSaPi)al . eKalkarN_enHKUsvas;dMeNIrkarfvikarRbcaMqñaM nigBirBr
naGMBIsmasFatufvikar nignitiviFIBak;B½n§epSg²eTot.
22 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 23. saklviTüal½yExµrbec©kviTüanigRKb;RKg
- vaytMél viPaK nigbegáItGnusasn_elIeKalneya)ay nItiviFI nigdMeNIrkar
- kMNt; viPaK nigbegáItGnusasn_sMrab;dMeNaHRsaycMeBaHbBaðafvikarnigEpñkhiBaØvtßú
- sMrb;sMrYlkareKarBvaytMélnigGnuvtþn_karEksMrYleKalneya)ayminEmnsikSa Fikar fµI
nigdMeNIr kar nignItiviFI
2>tYnaTIrbs;saklviTüal½ycMeBaHkargarfvikar
saklviTüal½yedIrtYnaTIelIkargarfvikardUcxageRkam³
- EpnkarskmµPaBénviTüasßan
- kic©snüarbs;viTüasßan
- ynþkarénkarRtYtBinitü nigtamdan
- vaytMélhaniP½y
- ynþkarénkarkMNt;ktþaGtßiPaB
- meFüa)aysMrab;TMnak;TMng
23 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 24. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUk5³RbtiPUkmµhriBaØvtßú
Epñk hiBaØvtßú
RbePT nItiviFI
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1 rMlwk
vimCÄkarhiBaØvtßúKWCaKnøwHsMxan;énRbB½nhiBaØvtßuúCamYykareFVIsVy½tPaBy:agsmrmüdl;>>>>>>>>>>>>.
kar pþl;RbtiPUkmµdl;saklviTüaFikarrgedIm,IRbitibtþidMeNIrkarGaCIvkmµedaybuKÁlikCak;lak;
NamYyedIm,IBRgIkmUlniFi .
2 GMBInItikmµ
saklviTüal½yminKYrGnuvtþn_karpþl;GMNacNamYydUcxageRkamedayKµankarerobcMCalixitsMercBI
RbFanRkumRbwkSaPi)alenaHeT ³
k> GMNacRtUvBRgIk EfmTaMgmankMNt;dUcxageRkam
24 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 25. saklviTüal½yExµrbec©kviTüanigRKb;RKg
x> GMNacedIim,Ilk; b¤cat;EcgelIRTBüsm,tþi
K> GMNacénkabBa©aM b¤ pøas;bþÚrRTBüsm,tþi b¤ plRbeyaCn_énRTBüsm,tþi
X> GMNacedIm,IsMercCYléndI b¤GaKarEpñkénGaKa
g> GMNacedIm,Ix©I RbmUlTunbEnßm
tameKalneya)ayfvikar rbs;viTüasßanKWRtUveRbIR)as;sMrab;Et
k¦ cMNay TUTat;sgelIkargarrbs;s>x>b>K
x¦ pþl;CMnYyelIkarRsavRCav
K¦ elImUlniFishKmn_
X¦ cMNayEdlc,ab;kMNt;
3> eKalneya)ayRbtiPUkmµhiBaØvtßú
1> eKalbMNg KIpþl;PaBsmürmsmtkic©EpñkhiBaØvtßúdl;ed)a:tWm:gcMeBaHcMNayelIfvikar
EdlÉkPaB .
2 eKalneya)ay
eKalneya)
2>1 kmµvtßúcMeBaHeKalenya)ayCak;lak; ed):atWm:gKWmanesrIPaBcMeBaHkarcMNayelIfvikar
EdlÉkPaBsMrab;skmµPaBBak;B½n§cMNayelIRbtibtþikarN_nigmUlFnenAlkçN³EdlkarsMerc
)any:ageCaKC½ynigkmµvtßúéns>x>b>Kniged)a:tWm:g.
2>2 karEbgEckfvikarKYrEtepÞrBIcMNayRbtibtþikareTA cMNaymUlFn karynþkarÉk PaBmin
Gac Gnuvtþn_ elIfvikarRsavRCav mUlniFiCMenOcitþ nigskmµPaBBaNiC¢kareday CakaTTYlsÁal;
CaesrIPaBKICa karsMxan; .
2>3 RKb;cMNayKUrCaskmµPaBTak;TgnigKYrCasiT§Rsbc,ab; ehIyGñkkan;fvikarKYrEtÉkPaB
RKb; vik½yb½Rt EdlRtUvKitKUr eRbobeFobCamYyfvikar .
2>4 RbFaned)a:tWm:g b¤ mUlniFiRsavRCavKYrpþl;RbtiPUkmµsiT§sMrab;karbBa¢aÉkPaB nigvik½yb½Rt .
bBa¢IRKb;EdlRbtiPUkmµsiT§ KYrEtRtUvpþl;CUn Calaylak;GkSr edIm,ICMnYydl; esva KNenyü
nighiBaØvtßú .
2>5 RKb;cMNayKYrEtmankarRKaMRTRKb;RKan;edayvik½yb½Rt niglixitTTYl
2>6 KµansmaCikKYrÉkPaBelIcMNayéncMNaypÞal;rbs;BYkeKenHKYEtRtUvbBa©b;edayfñak;elI
2>7Gñkkan;katNTanrbs;s>x>b>KKYrEtmankat;sMrab;cMNayrbs;BYkeKedaymankarÉk
PaBBIfñak; elIrbs;BYk eK.
25 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 26. saklviTüal½yExµrbec©kviTüanigRKb;RKg
2>8eKalneya)ayenHKMaRTedaynigCaRbFanbTcMeBaHkmµviFIpøÚvkarénRbtiPUkmµGMNachiBaØ
vtßúEdlÉkPaBedayRkumRbwkSa Pi)al.
4> kmµviFIpøÚvkarénRbtiPUkmµGMNachiBaØvtßú
kmµviFIpøÚvkarénRbtiPUkmµGMNachiBaØvtßúeTACamYykMNt;RtaBnül;Edlpþl;CUnedayRkumRbwkSaPi)a
l kmµviFIpþl;RbtiPUkmµGMNachiBaØvtßú kMritcMNaysMrab;:
• cMNayelImUlFn
• cMNayRbtibitþikarN_
• epÞrfvikarrvagRbtibitþikarnigcMnaymUlFn
• cMNayelItulüPaB
• begáItnigÉkPaBelIkic©snüa
5> kic©snüa
sMunMnItiviFIenHkMNt;eLIgedayRbePTkic©snüaepSg²nigkMritRbtiPUkmµedIm,IcuHkic©snüa
kic©snüaEbgEckRbePTdUcxageRkam³
RbePTTI 1 ³ kic©snüaTijCamYyGñkpÁt;pÁg;sMrab;TMnij nigesvakmµdl;karcMNayfvikar
edaybuKÁl EdlkMNt;siT§CUn .
-kic©snüa b¤kic©RBmeRBog EdlnwgRtUvcMNayelIfvikarRbcaMqñaM b¤ elIcMnYnfvikarsMrab;niy½t
KYrEtRtUvBicaNarkñúgRbePT TI 3 .
-kic©snüaCYlEdlbnþhYsfvikarRbcaMqñaM KYrEtBicaNarRbePTTI 3.
RbePTTI 2³ kic©snüaRsavRCav BaNiC¢kmµ nigbeRgon sMrab;pÁt;pÁg;TMnij nigesvakmµ
cMeBaHtMélKYrEtRbKl;CUnedayGñkesñIsMudl;saklviTüaFIkarrgTTYlbnÞúkb¤ buKÁlikEdlcat;taMg .
RbePTTI3³KYrRtUvCUnRbFankariyal½yRbtibtþsMrab;karÉkPaB nigesñIsMukarsMerccugeRkay.
6>kMritRbtiPUkmµ
26 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 27. saklviTüal½yExµrbec©kviTüanigRKb;RKg
karRbtiPUkmµsiT§GMNacRtUv)anbegáIteLIgCamYykarpþl;siT§dl;kMritbuKÁldUcxageRkam³
³
kMritTI 1 ³ saklvITüaFIkar
kMritTI 2 ³ saklvITüaFikarrg
kMritTI 3³ RbFaned)a:tWm:g nig RBwT§burs
kMritTI 4³ RbFankariyal½y nigGnuRbFan RbFanmCÆmNÐl
kMritTI 5³CMnYykar nig RbFanEpñk
kMritTI 6³ buKÁlikcat;taMgEdlRbKl;siT§
7> kMNt;RtakarBnül;RbtiPUkmµhiBaØvtßú
k-karRbtiPUkmµbuKÁlik
eKalneya)ayRKb;RKgFnFanmnusS
x-RbtiPUkmµelImUlFn
Gnuvtþn_sMrab;karTij lk; nig rMelaHecalRTBüsm,tþi
kMritbuKÁlik karRbtiPUkmµsiT§
kMritTI 1 ³ saklvITüaFIkar
kMritTI 2 ³ saklvITüaFikarrg
kMritTI 3³ RbFaned)a:tWm:g nig RBwT§burs
kMritTI 4³ RbFankariyal½y nigGnuRbFan RbFanmCÆmNÐl
kMritTI 5³CMnYykar nig RbFanEpñk
kMritTI 6³ buKÁlikcat;taMgEdlRbKl;siT§
K-RbtiPUkmµelIcMNayRbtibtþikarN_ arN_
ral;karcMnayRtUvsßitenAkñúgkBa©b;fvikarcMnayRbtibtþikarRbcaMqñaM kñúgkrNIEdlcMNayelIs b¤
eRkAKMeragRtUvBinitüemIlelIeKalneya)ayfvikarEpnkar. .
kMritbuKÁlik karRbtiPUkmµsiT§
kMritTI 1 ³ saklvITüaFIkar
27 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 28. saklviTüal½yExµrbec©kviTüanigRKb;RKg
kMritTI 2 ³ saklvITüaFikarrg
kMritTI 3³ RbFaned)a:tWm:g nig RBwT§burs
kMritTI 4³ RbFankariyal½y nigGnuRbFan RbFanmCÆmNÐl
kMritTI 5³CMnYykar nig RbFanEpñk
kMritTI 6³ buKÁlikcat;taMgEdlRbKl;siT§
X-RbtiPUkmµelIkariyal½yb¤ éfømNÐl
kari
28 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 29. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 6 ³ karRtYtBinitühiBaØvtßú
Epñk hiBaØvtßú
RbePT nItiviFI
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1> TUeTA
KNenyüPaBKWKnøwHd_sMxan;sMrab;RbB½n§hiBaØvtßúfvikarEdlKWCaEpnkarhiBaØvtßúRbcaMqñaMvaKWCakarsM
xan;edIm,I RtYtBinitü karrIkcMerInCak;EsþgCamYynwgEpnkaredIm,IFana fatMrUvkarlT§plRbcaM
qñaMnwgRtUv)ansMerc . s>x>b>Kmanr)ayRtYtBinitünigkmµviFItamdanRbcaM ExedIm,IsMrb;sMrYl
bBaðaTaMgenH.
29 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 30. saklviTüal½yExµrbec©kviTüanigRKb;RKg
r)aykarN_RbcaMExKWCa]bkrN_cMbgénkartamdanhiBaØvtßúEdlGaced)a:tWm:gb¤mCÄmNÐlGacta
mdancMNUlcMNayCamYyfvikarEdlesñIsMu .
2> eKalneya)ayRtYtBinitünigtamdanhiBaØvtßú
k-eKalbMNg
eKalbMNgKWedIm,Ipþl;CUnrcnasm<½nsMrab;karRtYtBinitü r)aykarN_nigtamdankarGnuvtþn_
énhirBaØvtßúnigkarelIkTwkcitþsMrab;karRKb;RKghiBaØvtßúEdll¥ nigdak;Bin½ysMrab;karRKb;RKgmin)
anl¥ .
aykarN_
x-r)aykarN_
RKb;r)aykarN_nwgRtUvvaytMélCamYymUldæanfvikarRKb;EpñknwgRtUvtamdanlT§plhiBaØvtßúén
ed)a:tWm:gCaRbcaMExnigGnuvtþkarEksMrYlenAkEnøgEdlcaM)ac; .RtLb;mkvijRKb;ed):atWm:gnwg
tam dankarGnuvtþn_énskmµPaBrbs;va . r)aykarN_hiBaØvtßúnwgRtUvpþl;CUnkñúgeKalbMNgenH.
lT§pllMGitRbcaMExnwgRtUverobcMsMrab;saklviTüaFIkarrgedayRKb;EpñkCamYyCMnYykarénkarvi
PaKhiBaØvtßúBIed)a:tWm:gKNenyü nighiBaØvtßúehIyr)aykarN_enHnwgRtUvcuHhtßelxaeday
RbFanEpñknimYy² . RbFaned)a:tWm:g; KNenyünighiBaØvtßáúnwgpþl;r)aykarN_RbcaMExCUndl;
saklviTüaFikarrgnigKN³kmµkarEpnkarnighiBaØvtßú nigRkumRbwkSaPi)al .
3>RbB½n§r)aykarN_
r)aykarN_RbcaMExKWCamUldæansMxan;énkarRtYtBinitüGnuBaØatieGayed)a:tWm:g;edIm,Itamdan
cMNUlnigcMNay nigfivkarrbs;BYkeK .
1>r)aykarN_
RKb;Ex kariyal½y hiBaØvtßúbegáIt nigEbgEckr)aykarN_hiBaØvtßú.
- ed)a:tWm:g;nwgTTYl)anCaFmµtadUcCar)aykarN_RbtievTliTCWTUeTARKb;Ex³
- r)aykarN_cMNUlcMNaytamEpñkkariyal½ynimYy ²
2> TMrg;r)aykarN_
RKb;r)aykarN_manTMrg;dUcKña³
- cMNUl
- dkcMNay
- tulüPaB
30 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 31. saklviTüal½yExµrbec©kviTüanigRKb;RKg
5>karviPaKr)aykarN_
r)aykarN_RtUv)anbegáIt nigepJIrCUnRKb;EpñkkñúgkMLúgeBlTI 4 dl;éf¶TI 19 énEx
b:uEnþvaGaRs½yelIkalevlabuNüCati nigkarRbCMurbs;KN³kmµkarRKb;RKghiBaØvtßú nigfivikar
kMhus ?
enARtg;EdlRbtibtiþminrMBwgTukekIteLIgenAkñúgr)aykarN_BYkeKKYrEtRtUvGnuvtþedIm,IFanafaBYkva
RtUv)anEksMrYlnigpþl;siTy:agsmrmü . RbwkSaeyabl;GacRtUvtMrUvBIGñkviPaKhiBaØvtßú .
Rtg;enAEdlkMhusrkeXIj karEksMrYlRbtievTn_KYrRtYv)anerobcM nigRbKl;CUnCMnYykarKNnIkr
Epñked)a:tWm:g; KNenyü nighiBaØvtßú eTACamYyÉksarKaMRTRKb;RKan;edIm,IGac EksMrYledIm,I
RtUvGac bBa¢k; nigdMeNIrkar .
6>r)aykarN_Gnusasn_dl;ed)a:tWm:g
r)aykarN_RbcaMExnImYy²KWRtUv)anbgðajdl;RkumRbwkSaedayRbFand>K>hviPaKelIlT§pl
hiBaØvtßúsMrab; RbcaMEx . r)aykarNEtgEtrYmbBa¢ÚlBt’mansUcNkrénkarGnuvtþn_EpñkRKb;RKg
ehIyRKb;EpñkKWtMrUvedIm,IerobcM r)ay karN_RbcaMEx edIm,IeFVICamUldæanr)aykarN_ sMrab;Rkum
RbwkSaPi)al .
edIm,ICMnYydl;karerobcMdl;RKb;Epñk r)aykarN_RtUvpþl;Gnusasn_+sMrab;RKb;Epñkéned)a:tWm:g .
TMrg;enHRtUvman nwgGnuvtþn_tam nigpþl;Bt’mankñúgTMrg;c,as;las; .
7>r)aykarN_RbcaMqñaM
k-r)aykarN_RbcaMqñaMCasaFarN³
lkçtþik³sMxan;sßitTidæPaBénTMrg;énr)aykarN_enHKWRtUv)anerobcMtamTMrg;énbTdæansþg;KNnI
Catikm<úCab¤ Generally Accepted Accounting Practice" (GAAP) .
s>x>b>KKWRtUvtMrUvedIm,IerobcM nigRbKl;CUnRkumRbwkSaPi)alenAr)aykarN_lMGitRbcaMqñaM
kMLúgqñaMsRmab;lTæplrbs;vaEdlmanEcgnigkMNt;edayRkumRbwkSaPi)al .
x-r)aykarN_RbcaMqñaM³
• r)aykarN_hiBaØvtßú
• r)aykarN_Gnuvtþn_esvakmµ
• r)aykarN_BIsklviTüaFIkarrg
31 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 32. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 7³ KNenyüPaB karRtYtBinitüxagkñúg nigsavnkmµ
Epñk hiBaØvtßú
RbePT nItiviFI
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1 rMlwk
CMBUkenHnwgRKb;dNþb;elITMrg;énkarTTYlxusRtUveyabl;elImUldæanénRtYtBinitüxagkñúgkarEnNaM
GMBItYnaTIsavnkmµépÞkñúg . KNenyüPaBtMrUveGaymanRKb;kMriténs>x>b>Knigrvag s>xb>K
nigédKYrxageRkArYmTaMg rdæaPi)al nisSit nigsarFarN³ .
32 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 33. saklviTüal½yExµrbec©kviTüanigRKb;RKg
brisßankarRKb;RKgxagkñúg nig eKalKMnityuT§sa®sþ
r)aykarN_KNenyühiBaØvtðú
raCrdæaPi)al GnuK>savn
xageRkA
r)aykarN_Rbc
aMqñaM kmµ
ÉkPaB
karGnuvtþn_d_l¥tMrUvkarRtYtBinitüxagknúg
karRKb;RKghiBaØvtðú
karRKb;RKghaniP½y tmøaPaB saklviTüaFIkar
GgÁPaB eKalbMNg fvika
karTTYlxusRtUvtrbs;;GgÁPaB
karTTYlxusRtUvtrbsGgÁPaB
karTTYlxusRtUvtrbs;GgÁPaB
karTTYlxusRtUvtrbs;GgÁPaB
haniP½y
yuT§sa®sþ
l¥
xagkñúg
RbtibtþikarhiBaØvtðú
dMeNIrkarRtYtBiinitü RbB½n§énkarRtYtBinitü nig sa>rgTTYlb
épÞkñúg Gnuelamtamc,ab; nÞuk
GPivDÆn_
GnuKTTYlbnÞú
svan³kmµépÞkñúg kareRbIR)as; k
RbPBmUlniFI fvika mUlniFI kari fvikar
r
KMrUesvakmµlT§plhiBaØvtßú
beec©kviTüaBt’manviTüa énhiBaØvtßú
sMrab;sMrYl ¬kariyal½yfvikarnigEpnkar¦
2 KNnIPaB
2>1 KNnIPaBxageRkA
s>x>b>KKYrEtGnuvtþn_r)aykarN_BIrRbePT³
• r)aykarN_TisedA
• r)aykarN_hiBaØvtßáúRbcaMqñaM
33 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 34. saklviTüal½yExµrbec©kviTüanigRKb;RKg
k-r)aykarN_TisedAEdlTMrg;CaEpñkénsMnuMs>x>b>KRbcaMqñaMEdlmanlkçN³Cak;lak;lT§pl
edIm,I RtUv )anbegáItedays>x>b>KnigkarGnuvtþn_hiBaØvtßúRtUv)ansMerckMLúgqña.
M
RKb;karKaMRTTak;Tg;nwgr)aykarN_RbcaMqñaMrYmman³
• erobcMr)aykarN_hiBaØvtßúRbcaMqñaMtambTdæansþg;darKNnICatikm<úCa
• r)aykarN_hiBaØvtßúrYmman:
o r)aykarN_tulüPaB
o r)aykarN_Gnuvtþn_EpñkhiBaØvtáßú
o r)aykarN_lMhUsac;R)ak;
o r)aykarN_énlTplesvakmµGnuvtþn_CamYyTisedAEdlbegáIteLIg
o r)aykarN_éneKalneya)ayKNenyü nigkarTTYlxusRtUvCabnÞan;
o r)aykarN_RKb;RKgrYmTaMgkarTTYlxusRtUvsMrab;karRbB½nbegáItnigEfTaMénkarRtYtBinitü
épÞkñúgkMNt;edIm,IkarFanaGHGagsmüehtupledayeyagtamÉkPaB nigTMnukcitþ
elIr)aykarN_hiBaØvtßú .
o r)aykarN_svnkmµ
x-r)aykarN_hiBaØvtßúKYrEteFVIsvnkmµ nigCataraglMGitkñúgry³eBl 4 ExéncugqñaMsikSa
2>2 KNenyüPaBxagkñúg
s>x>b>KKWRtUvmanRkumRbwkSaPi)altamkarkMNt;edaylkçtik³edIm,IkMNt;eKalneya)ayén
s>x>b>KkñúgTMnak;TMngCamYykarGnuvtþn_énFmµnuPaBéns>x>b>KGnuvtþn_r)aykarTisedA
nigRbFanbTénkarRKb;RKg nigFur³kic© .
- edIm,IFanafaRbB½n§RtUv)ankMnt;sMrab;sMrb;sMrYlnigTTYlxusRtUvskmµPaBenAkñúgs>x>b>KedIm
,IFanakarTTYlxusRtUvénkareRbIR)as;FnFanCasFarN³
- saklviTüaFikarrgTTYlbnÞúksikSaFikarnigRtUvpþl;GMNac edaylaylakGkSr GMBItYnaTI
GMNactamc,ab; TTYlxusRtUvsMrab;karGnuvtþn_énRkumRbwkSaPi)al nigbegáItenAtMrUvkar
caM)ac;Calak;tamkarkMNt;rbs;RkumRbwkSa.
- RbB½n§xagkñúgénKNenyüPaBhiBaØvtßúKWRtUvCarcnasm<½ncat;taMgnigGnuvtþrcnasm<½n§GgÁ PaB .
34 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 35. saklviTüal½yExµrbec©kviTüanigRKb;RKg
- fvikarpþl;TisedAsMrab;karRbtibtþihiBaØvtßúsMrab;GñkRKb;RKgRKb;kMriténGgÁPaBTTYlxusRtUv.
RbB½n§r)aykarN_hiBaØvtßúRbcaMExGnuBaØatiedaykareRbobeFoblT§plsMerc)anCak;Esþg
CamYynwgfvikar.
- lMeGogBIGnuvtþn_tamEpnkarRtUv)anviPaKkñúgr)aykarN_hiBaØvtßúBIrRbFand>K>h CUn s>k>r
nigRkumRbwkSaPi)alvaRtUv)anpþl;Gnusasn_faed)a:tWm:g;edIm,IbegáItRbB½nr)aykarN_pøÚvkaredI
m,IGacbMErbMrYlfvikarGacRtUv)anviPaK nigBnül;tamtMrUvkar .
- r)aykarN_Gnusasn_rbs;ed)a:tWm:g; RKb;Ex r)aykarN_RtUv)anbgðajdl;RkumRbwkSaeday
RbFan d>K>h GMBIkarkarviPaKlT§plhiBaØvtßúrYmTaMgBt’mansUcNkrminEmnhiBaØvtßúehIy
RKb;EpñkKWtMrUveGayerobcMr)aykarN_RbcaMExEdlTMrg;CamUldæan sMrab;RkumRbwkSa .
3 karRtYtBinitüxagkñúg ¬kMBugsikSaRkmbTdæankarRtYtBinitüépÞkñúg¦
3>1 niy½mn½y
karRtYtBinitüxagkñúgRtUv)ankMnt;dUcxageRkam³
RKb;eKalneya)aynignitiviFIÉkPaBedaysmasPaBGñkRKb;RKgedIm,ICMnYyénkarFanaeGaysMer
cTisedAkarRKb;RKgeGayeRcIndUckarGnuvtþn_edaykarbegáIttamlMdab;lMedaynigRbsiTPaBén
GaCIvkmµ rYmTaMgeKalneya)ayRKb; RKg karkarBarRTBüsm,tþI / karkarBarnigEsVg rkkar
e)akR)as;nigkMhus PaBRtwmRtUv nigkarbBa©b;kMNt;RtaKNenyü nigkarerobcMTan;eBl evla én
Bt’manhiBaØvtßúEdlTukcitþ .
3>2 eKalkarN_mUldæanénkarRtYtBinitüxagkñúg
eKalkarN_mU
karRtYtBinitüxagkñúgRtUv)anelIkeLIgedIm,IRKb;RKghniP½y nigeFVIeGayRbesIredIm,ICYyFana
faFnFanrbs;s>x>b>KRtUv)aneRbIR)as;manRbsiT§PaB nigcMNaykMritsnSMsMécx<s; . haniP½y
KYrRtUvvaytMélCabnþ nigkarRtYtBinitüRtUvelIkeLIgEdlFanahaniP½yenAkñúgkMritTab
karRtYtBinitüxagkñúgnwgGacbBa©b;RKb;haniP½y eFVIrebobenHKYrEtbegáItRbsiT§PaB b:uEnþkarkar
RtYt BinitüxagkñúgKYrEtkat;bnþyhniP½yenAkñúgkMritmYyTTYlyk)an .
RbB½n§énkarRtYtBinitüxagkñúgKYrrYmman³
- karbNþúHbNþalnigRKb;RKgbuKÁlnigkMnt;karTTYlxusRtUvvaKWCakarsMxan;EdlbuKÁlikRtUv)an
kMnt;y:agc,as;las;nUvkarTTYlxusRtUv nigsiT§GMNac ehIybuKÁlenHKYrEtRtUv )anbNþúH
35 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 36. saklviTüal½yExµrbec©kviTüanigRKb;RKg
bNþal nigKaMRTCMnYykñúgkargarEdlBYkeKRtUvGnuvtþ . EbgEckepSgKñaRKb;RKan;én
katBVkic©kar.
-smtßPaBedIm,IeGayEckrMElkRKb;RKan;éntUnaTIKWGa®s½yelIkMriténbuKÁliknigsßanPaBrbs;
ed)a:tWm:g; eTaHbICay:agNa enHtamkarENnaMd_l¥KYrEtGnuvtþn_dUcteTA ³
• karrMElkéntYnaTIhiBaØvtßú
• karrMElkénsiTGMNacRbtibtþkarBIkarEfrkSaRTBüsm,tþiBak;B½n§
• karrMElkénkarRbtibtþi BI kMNt;RtahiBaØvtßú
• karrMElkénEfrkSaRTBüBIkarEfTaMkMNt;RtaKNenyü
• kareFVIeGaymankMNt;ÉksarRKb;RKan;
- GnuelamCamYyeKalneya)ay nignItiviFIsMrab;lT§kmµTMnij nigesvakmµ nigkarTUTat;én
KNnInwgCYyFanafaÉksarRtUvrkSaTuktambTdæansmrmü PaBRKb;RKan;nItiviFIpþl;siT§ eyag
tameKalneya)ayénRbtiPUkmµGMNac
asn_svnkmµ
3>3 Gnusasn_svnkmµxagkñúg
svnkrxagkñúgRtUvBicaNarfakarRtYtBinitühiBaØvtßúy:agsMxan;faGñkRKb;RKged)a:tWm:gKYrEtRtUv)a
nBak;B½nCamYysiTGMNacékarTTYl vik½yb½Rt bBa¢aTij nigRtUtBinitüGcln³RTBüsm,tþi .
Gnusasn_énkarGnuvtþn_d_l¥EdlRtUv)anÉkPaBdaysaklviTüaFikarrg KW³
• RKb;mUlniFiKYrRtUv)anTTYlnigkMNt;Rtavik½yb½Rtr)aykarN_FnaKarsegçbehIyepJIrCUn
ebLakr
• RbGb;sac;R)ak;KYrcak;esarsuvtßiPaBeGay)anRtwmRtUv
siT§GMNac bBa¢aTij nigvik½yb½Rt
• ed)a:tWm:gKYrEtGnuelamtam eKalneya)ayRbtiPUkmµhiBaØvtßú nigRbwkSaeyabl;
CamYybuKÁlikEdlpþlsiTenAd>K>h edIm,IcuHhtßelxaelIkarbBa©aTij nigvik½yb½Rt .
• karbBa¢aTijKYrRtUv)anbMeBjsMrab;RKb;karbBa¢aTijTaMgxagkñúg nigxageRkA .
• RKb;karbBa¢aTijKYrEtcuHhtßelxatamkMNt;siT§ .
• karbBa¢aTijKYEtRtUvmanÉksarCasMxan;CamYykarbMEbkxagkñúg nigxageRkA.
• vik½yb½tKYrEtpþl;siTsMrab;cMnayTUTat;bnÞab;BIeyageTAbBa¢aTijedIm nigFanafaTMnij
esvakmµRtUv)anTTYl.
36 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 37. saklviTüal½yExµrbec©kviTüanigRKb;RKg
• ed)a:tWm:gKYrEtvaytMélelIsiTbBa¢aTijrbs;eKedIm,IFanafaBYkeKRtUv)anEbgEckkargarni
gminRtUvbBa©b;edaybuKÁlikEtmYy.
RtYtBinitüRTBüGskmµ nigsnñiFi
• RTBGskmµEdlmanvtþCIvitelIsBI 1qñaM elIkElkEtkuMuBüÚT½r mantMélelIs 500 duløa
ed)a:tWm:gKYrFanafaRTBümanenAkñúgbBa¢IRTBüsm,tþis>x>b>KedaymankMNt;RtalMGit
nigbg;elxsMKal;.
• RTBüsm,tþiEdlsMxan;KYrEtRtUve)aHRtaeQµaHsaklviTüal½y
• ed):atWm:g;KYrEtRtYtBinitüCaRbcaMelIkarcuHbBa¢IRTBsm,tþi
• ed):atWm:g;KYrEtBicarNarelIkarEfrkSabBa¢IeBjeljénRKb;RTBüsm,tþiEdlmantMél
Tab;Cag 2000 nigRtUvkMNt;TukenAkñúgRTBüsm,tþirbs;s>x>b>K.
4 kareRbIR)as;minsmü e)akbnøM niglYc
eKalneya)ay nItiviFi nigRbB½n§rbs;s>x>b>KFafa s>x>b>KKWTTYlxusRtUvCa saFarN³
cMeBaHRTBüsm,tþi . RTBüsm,tþirYmmanGaKa dI Gcln³vtßú ]bkrN_ dUc rfynþ mU:tU kMuBüÚT½r
kmµviFIkMuBüÚT½rCaedIm…. enHKWCakarTTYlxusRtUvénbuKÁlikrbs;s>x>b>KedIm,IFafa RTBü
sm,tþirbs; s>x>b>KRtUv)aneRbIR)as;sMrab;eKalbMNgrbs;s>x>b>KEdl)anÉPaB ehIykar
eRbIR)as;minsmürmü bnøM niglYc elIRTBüsm,tþi bgáCaxusRkmsIlFm’ nigKYrCa lT§pl
énbBaÄb; nigdMeNIrkarbTelIµsRBTµTNÐ . CMnYynwgmany:agCak;lak;BIsavkmµépÞkñúg
RbsinebIbBaðaelIkeLIgkñúgEpñkenHkarsgS½yenHRtUvCUndMNwgeTARbFanEpñkRKb;RKgEpñkEdl
ekIteLIg .
6> savnkmµépÞkñúg
üeKalneya)
sUmBinitüeKalneya)aysvnkmµépÞkñúg
37 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 38. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 8³RbB½n§KNenyühiBaØvtßú
Epñk hiBaØvtßú
RbePT nItiviFI
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
saklviTüal½yExµrbec©kviTüanigRKb;RKgkMBugEtsikSaelIRbB½n§RKb;RKghiBaØvtßú
RbB½n§RKb;RKghiBaØvtßú rYmmantYnaTIdUcxageRkam³
KNnIbMNul
KNnIGtifiCn
fvikar
RbtievT
lT§kmµ
38 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 39. saklviTüal½yExµrbec©kviTüanigRKb;RKg
RTBsm,tþi
karbBa¢aTij
snñiFi
eKalneya)ay
GñkeRbIR)as;
buKÁliktMrUveGayeRbIR)as;RbB½n§enHKYrEtbMeBjTMrg;BakSeGay)ansmrmü
nigTTYlesvakmµbNþúHbNaþlBak;B½n§ munnigeRbIR)as;KWRtUv)anpþl;eGaydl;GñkeRbIR)as; .
39 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 40. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 9>cMNUl nigkarTTYl
Epñk hiBaØvtßú
RbePT nItiviFI
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1> esckþIepþIm
lT§plbeRgonnigRsavRCavbegáItRbPBcMNUly:agsMxan;CamYy esvaRbwkSaeyabl; esvakmµ bec©keTs .
2> RbPBcMNUl
CMnYyfvikarBIrdæ)alPi)al
éføsikSarbs;nisSit
CMnYyelIkarRsavRCav
cMNUlrbs;ed)a:tWm:g;
40 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 41. saklviTüal½yExµrbec©kviTüanigRKb;RKg
cMNUlBIkarCYlGaKar b¤ sm,tþiepSg²
cMNUlBIkarvinieyaK
cMNUl)anmkBIkarbric©ak
- s>x>b K RtUvkt;RtacMNUltamRbePT eGay)anc,as;cUleTAkñúgr)aykarN_RbcaMEx
edIm,IraykarN_ nigCamUldæanénkarviPaKhiBaØvtßú .
- RtUvkt;RbPBcMNUleGay)anc,as; dUcCacMNUlsMrab; kariyal½y b¤EpñkNa
- RtUvkt;RtacUleTAtamRbePTKNnIcMNUlrbs;s>x>b>K
- RtUvbegáItRbePT KNnIrg enAkñúgcMNUlrbs;s>x>b>K
41 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 42. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 10>KNnIGtifiCnCMBak;
Epñk hiBaØvtßú
RbePT nItiviFI
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1>esckþIepþIMm
esvakmµBIkarlk;RtUvEbgEckCaRbePTsac;R)ak; b¤ NTan ehIys>x>b>KRtUv kMnt;KNnI
bMMNul tamGtiCnnimYy² nigtamRbePTKNnIrbs;va eRkamKNnIemmYy .
2>TUeTA
cMNUlRtUvTTYlCasac;R)ak;b¤CMBak; sac;R)ak;EdlTTYlmkBIkarR)ak;FnKar
- bMNullk;ekItéføedImkñúgkarbegáIt nigEbgEckvik½yb½Rt
42 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 43. saklviTüal½yExµrbec©kviTüanigRKb;RKg
- NTanlk;lTplénkarminTUTat; b¤ KWkarlM)ak;kñúgeRsacRsg CalTplEdléfø
edImcMNay)anekIteLIg
3>karRbmUlbMNul
EpñkcMnUlRKb;RKgelIkarRbmUlbMNul CamYyvik½yb½RtCaerogral;Ex vik½yb½RtnwgRtUvsegçb
enAkñúgr)aykarN_Edl .skmµPaBRbmUlGnuvtþn_kariyal½yRKb;RKgcMNUledayEp¥kelIkry³e
Blénvik½yb½RtEdlRtUvKitcab;BIry³eBjecj .
bc©úb,nñkal
r)aykarN_bMNulKWRtUvepJIrCUndl;GñkCMBak;Caerogral;cugEx eKalkarrbs;s>x>b>KKWRKb;
vik½yb½RtRtUv )anTUTat;erograléf¶TI 20énEx CabnþbnÞab;.
mYyEEx³GñkCMBak;bMNulRtUv)anepJIrCUnr)aykarN_EdlmanCUndMNwgy:agc,as; “OVERDUE
x
ACCOUNT”.
BIrEx³GñkCMBak;bMNulRtUv)anepJIrCUnr)aykarN_EdlmanCUndMNwgy:agc,as; “FINAL
NOTICE” statement .
bIEx³enAcugExTIbIenAeBlEdlKNnIKWelIsBI 90éf¶ lixitRbmUlbMNulRtUv)anepJIr lixitbBa¢k;
x³
y:agc,as;KµanNTanRtUv)anpþl;CUneToteTnigbMNulenaHRtUv)anepJIrsMrab;karRbmUlBIeRBaH
enHKWCamUlehtuénc,ab;edayehtufabMNulminTan;)anTUTat;Kµanvik½yepSgKYEtecjCUnGñkCMBak;e
ToteT . ed)a:tWm:g;Edlecjvik½yb½RtKWRtUvCUndMNwgfabMNulminTan;)anTUTat; nigRtUvesñIsMu
CMnYy edIm,Isþar bMNulvij .
4>karlubecalbMNul
bMNulminlubecaledayKµankarGnuBaØatiBI RbFan d>K>h enaHeT ehIykarGnuvtþn_sMrab;kar
lubecalenHKYrbBa¢ÚneTAkariyal½ycMNUledIm,IkMnt;lMGitGMBIvik½yb½Rt nigsßankarN_Edl
Bak;;B½n§nigkaresñIsMu.
43 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 44. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 11 GMBIlT§kmµ
Epñk hiBaØvtßú
RbePT nItiviFI
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1> eKalbMNg
- edIm,IkMNt; CMerIslT§kmµEdlGaceRbI)andl;buKÁlik
- begáItnItiviFIdMeNIrkar nig karTTYlxusRtUvénbuKÁlikeBlTijTMnij nigesvakmµ
- edIm,Ipþl;enAbuKÁlikCamYyeRKagq¥wgénc,ab;eBlEdlTijTMnijnigesvakmµ
2> RbB½n§nigkarRtYtBinitü
RbFankariyal½yRtUvTTYlxusRtUvsMrab;RbB½n§begáItnigRtYtBinitüsMrab;lT§kmµTMnijb¤esvakmµ .
RbB½n§enHKYrEtGnuelattameKalneya)aysaklviTüal½y tamkarENnaMepSg²rbs; kariya
44 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 45. saklviTüal½yExµrbec©kviTüanigRKb;RKg
l½yKNenyü nig hiBaØvtßú . RKb;kariyal½yGacmansiT§edIm,IbegáItRbB½n§pÞal;xøÜn sMrab;kar
bBa¢aTij.
RbB½n§KYrEtrYmbBa¢ÜlkarRtYtBinitüRKb;RKan;edIm,IFanafakarTijKWRtUv)anGnuvtþn_y:agmanRbsiT§
PaB nigGnuPaB EdlRKb;kMNt;RtahiBaØvtßúRtUv)ankt;RtaRtwmRtUv nig RtUvpþl;siT§kñúgTMrg;én Rbti
PUkmµ .
.
3> kartamdankarGnuvtþn_rbs;GñkpÁt;pÁg;
-karENnaMenHCMnYyCamYykarbegáItlkçx½NÐGnuvtþsMrab;GñkpÁt;pÁg;EdlQrelImUldæanRbePT
TMnij b¤esvakmµEdlpþl;eGay nigtMrUvénGñkeRbIR)as; . dMeNIrkarvaytMélKWCaPaBsMxan; kñúg
karsMercTijCabnþbnÞab; .karsMxan;RtUvEtdwgfaGnusasn_elIkarGnuvtþn_rbs;GñkpÁt;pÁg;KUrEtRtYt
Binitüy:agsmehtupl .
- RKb;karbBa¢aTijKYrEtRtUv)anGnuvtþn_eyageTAtameKalneya)ayRbtiPUkmµhiBaØvtßú Edl
RtUv)anÉkPaBedayRkumRbwkSaPi)al .
- kariyal½ylT§kmµ)anGPivDÆn_eKalneya)ay nignItiviFIedIm,Idl;karbBa¢aTij ehIy
eKalneya)ayenHnwgRtUvvaytMélnigEksMrYl .
-ed)a:tWm:g;KYrEteRbIGñkpÁt;pÁg;Edl)ankMNt;sMrab;karbBa¢aTijTMnij nigesvakmµ.
- lT§kmµéns>x>b>KEfrkSabBa¢IGñkpÁt;pÁgEdlkMNt;sMrab;TMnij nigesvakmµCak;lak; ehIy
GñkpÁt;pÁg;EdlRtUv)ankMNt;RtUvBicarNadUcxageRkam³
• TItaMg
• rgVg;plitplesvakmµ
• KuNPaBesvakmµ
• lT§PaBdwkCBa¢Úndl;kEnøg
• lT§PaBdwkCBa¢ÚnTan;eBl
• tMélTMnij¤£ esvakmµ
• PaBsmürménplitpl nigesvakmµ
45 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 46. saklviTüal½yExµrbec©kviTüanigRKb;RKg
taraglkçx½NeRCIIserIsGñkpÁt;pÁg;
GtþelxGñkpÁt;pÁg; lkçx½NÐ emKuN BinÞú
rgVg;plitplesvakmµ
• TItaMg
• KuNPaBesvakmµ
• lT§PaBdwkCBa¢Úndl;kEnøg
• lT§PaBdwkCBa¢ÚnTan;eBl
• tMélTMnij¤£ esvakm
• PaBsmürménplitpl
nigesvakmµ
1-100 1 dl; 3
4>RKb;karbBa¢aTijKYrEtBicarNanigGnuelamtamc,ab;Bak;B½n§
karbBa¢aTijrbs;s>x>b>KKYrEtRtUvbegáItRsbCamYybribTénc,ab;rYmmanb:uEnþmindak;kMNt;
cMeBaH³
• c,ab;lk;TMnij
• karFanacMeBaHGtifiCn
• karRbkYtRbECgesñIPaB
• c,ab;BaNiC¢kmµ
• TMnijsuPaB nigsuvtßPaBkñúgkareRbIR)as;
5> nItiviFITijEdlmanlkçN³RbkYtRbECg
niymn½y niglkçx½NÐénRKb;kic©snüapÁt;pÁg;KYrEtsakl,gCakMLúgeBlCamYyTIpSar . kar
Gnuvtþn_eKalneya)aynwgFanafas>x>b>KnigsMerc)ankarGnuvtþn_l¥sMrab;kMriténesvakmµ nig
KuNPaBEdlCak;lak;.dMeNIrkarenHKYrkMNt;rgVg;BIkar)a:n;sµan;EdlmanlkçN³RbkYtRbECg
dl;kic©snüaRbkYtRbECg .
edjéfølkçN³RbkYtRbECg
46 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 47. saklviTüal½yExµrbec©kviTüanigRKb;RKg
GñkedjéføKYrEtRtUvekaHehAeBlEdlmantMélelIsBIr 3000 duløasMrab;TMnij b¤ sMrab;
cMNayRbcaMqñaMEdlmantMélelIsBI 2000 duløa kariyal½ylT§kmµrbs;s>x>b>Knwg Gnuvtþn_
karedjéføenH .
ab;bu
karbBa¢aTijsMrab;buKÁlik
KµankarTijCMBak;RtUveFVIeLIgsMrab; b¤ dMNagbuKÁlénbuKÁlik s>x>b>KbBa¢aTijRtUv)an
eRbIsMrab ;eKalbMNgTMnij nigesvakmµEdlsMrab;cM)ac;sMrab;s>x>b>K.
6 karTUTat;cMNay KNnIbMNul
vik½ybMNulGacRtUvbBa¢ÚlenAEpñkhiBaØvtúß:
• vik½yb½Rtm©as;bMNul
• b½NÑbBa©aTij
• R)ak;ebovtS
7 RtYtBinitüxagkñúg
edIm,IsMercKNenyüPaBGgÁPaBKYrEtmankarRtYtBinitüxagkñúgenAGgÁPaB ehIykarRtYt Binitü
xagkñúg RKb;RKghniP½y nigCMnYyedIm,IFanfaFnFanrbs;s>x>b>KRtUv)aneRbIR)as;y:ag man
RbsiT§PaB . smasFatu y:agcaM)ac;énkarRtYtBinitüxagkñúgKWFanaénPaBRKb;RKan;én Éksar
nigkMNt;Rta . kñúgkrNI éncMNayR)ak;Ex dUcCaÉksarnigkMNt;RtaenHKYrRtUv eFVIvik½yb½Rt nig
karTTYl sMrab;kareFVIsvnkmµy:agCak;lak;.
47 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 48. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 12 RTBüskmµ
Epñk hiBaØvtßú
RbePT nItiviFI
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1>niy½mn½yénRTBüsm,tþi
RTBüsm,tþiKWRtUvkMNt;CaTMnijEdlTijkñúgtMélelIs 500 eLIg EdlvaRtUv)anKitfaRtUveRbIkñúgvtþCIvtieRcInCa
mYyqñaM
2>RbePTénRTBüsm,tþi
s>x>b>KkMnt;RbePTRTBüeTAkñúgRbePTdUcxageRkam
• dI
• GaKar
48 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 49. saklviTüal½yExµrbec©kviTüanigRKb;RKg
• kMuBüÚT½r
• eRKOgsgðarwm
• esovePA
• yanynþ
• ehdæarcnasm<½nbNþajkMuBüÚT½r
• m:asIunnig]bkarN_
• kmµviFIkMuBüÚT½r
• bNþal½yBiess
• vtßúsil,
3> TijRTBüsm,tþi
- sMeNIrsMuTij
- RKb;kariyal½yTaMgRtUvesñIsMuRTBüskmµ sMrab;kargarkñúgkariyal½yrbs;xøÜn eTAkñúgEpnkar
fvikarRbcaMqñaM dl;EpñkRKb;RKgfvikar nigEpnkaredIm,Idak;CUnKN³RKb;RKg RtYtBiinitü nigsMerc
-krNIesñIsMuTijCabnÞan; kñúgkrNIEdlRTBüskmµcaM)ac;RtUvkareRbIR)as;CaRbcaMéf¶
RbKl;
- sMeNIrRbKl;
krNIRbKl;RTBüskmµRtUveFVIeLIgtamr)aykarN_ EdlmanGñkRbKl;TTYlc,as;las;
¬r)aykarN_RbKl;TTYl¦
t;Rtani ÉksarRTBüsm,
-kMNt;RtanigÉksarRTBüsm,tþi
-GclRTBüRtUv)ankMNt;RtaelIRTBüGskmµ edayEpñk KNenyü . karcuHbBa¢IenHRtUv
bgðajkarBiBrnalMGit TItaMg Gayukal kalputkMNt; GaRtarMelaH éføedIm elIRTBüEdl
mantMélelIsBI 1000 duløa . dMeNIrkarcuHbBa¢IKWeFVItamry³nItiviFIrbs;karhiBaØvtßú .
-ÉktþaTijedayKN³kmµkarnwgRtUvcuHelxkUd edIm,IepÞogpÞat;CamYyKN³kmµafvikar .
eTaHBICay:ag RTBüKWRtUvTTYlsÁal;sMrab;kariyal½ybBa¢aTij nig kat;rMelaH nwgRtUvTUTat;dl;
kariyal½yenaH .
- karRKb;RKgRTBüsm,tþi
-karkat;rMreM laH
karkat;
RKb;RTBüsm,tþielIkElgEdl dI nigvtßúBiesssMrab;bNÑal½yEdlmanvtþCIvitkMNt;.
l>r eQµaH ry³eBlKitCaqñaM GaRtaPaKry³kñúgmYyqñaM
49 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 50. saklviTüal½yExµrbec©kviTüanigRKb;RKg
GaKar
yanynþRKb;RbePT
eRKOgsgðarwm
m:asIun nig]bkrN_
]bkrN_sMrab;vIedGU m:asIunhVÚtUkUBI
bBa¢Únsar m:asIunRb:UCIkTWr m:asIunkMuBüÜT½r
bNÑal½y
4> karlk;RTBüsm,tþi
karlk;dUr Tij CYl RtUvGnuelamtamkarRbtiPUkmµsiT§GMNacEpñkhiBaØvtßú nigRtUveFVIlixit
lak;l½kçGkSr esñIsMukarsMercdl;RkumRbwkSaPi)al b¤RtUvBinitü nigeyagtamEpnkarfvikar
RbcaMqñaMEdlGnum½t edayRkumRbwkSaPi)al .
5> RtYtBinitüRTBüsm,tþi
k-karTTYlxusRtUv
TisedAénPaBsMxan;énRtYtBinitüxagkñúgKWCakarBarRTBüsm,tþi . RTBüsm,tþiRtUvEbgEck
y:agTUlay nigkarTTYlxusRtUvelIkarBarvaedayGñkRKb;RKg.
TBüsm,
x-savnkmµRTBüsm,tþi
karRTBüsm,tþiKWCa]bkrN_mYyd_sMxan;kñúgkarFanRTBüGacRtUvGacBnül;)an . karsavnkmµ
énkarcuHbBa¢IRTBüsm,tþinwgRtuvGnuvtþn_CamUldæanRbcaMEdlPaBc,as;las;nigkarbBa©b;karcuH
bBa¢IKWRtUvrkSaTuk .
savnkmµnwgGnuvtþn_CaTMrg;RtYtBinitüCavtþCIvtþedIm,IFanafaRKb;RTBüEdl)ancuHbBa¢IRtUvmanvtþma
nenAed)a:tWm:g; ehIyEdlRTBüfµIRtUv)anbEnßmy:agRtwmRtUvkñúgkarcuHbBa¢Í nigBt’manc,as;las;.
edIm,IsMerckarkarRtYtBinitüenH dMNagd>K>h nwgCMnYyRKb;buKÁlrdæ)alrbs;ed)a:tWm:g;begáItkar
RtYtBinitüBinitüelImUldæansakl,g.
50 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 51. saklviTüal½yExµrbec©kviTüanigRKb;RKg
K-karFanara::b;rg
karFanara rg
s>x>b>KnwgBicarNaRtUvGnuvtþn_kmµviFIFanar:ab;rgEdlmanbMNg;kat;bnßyhaniP½ykñúgkar)at;
bg; RbsinebIc,ab;rbs;tMrUveGaybMeBj.
51 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 52. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 13 ³karFanar:ab;rg
Epñk hiBaØvtßú
RbePT nItiviFI
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1>TUeTA
karENnaMRtUv)anpþl;CUnedIm,IFanafas>x>b>KGtib,manIkmµ elIplRbeyaCn_ nigGb,maelI
éføFanar:ab;rg;Kµan ed)a:tWm:g;KYrEterobcMkarFanarab;rgedayKµankarÉkPaBCamunén EpñkhiBaØvtßú .
2>RTBüsm,tþirbs;s>x>b>K
sMrab;eKalbMNgénkarFanara:b;rg;
RtUvGnuelamtamc,ab;rbs;RBHraCaNacRkkm<úCakMNt;naeBlGnaKt
enaHRTBüsm,tþis>x>b>KnwgRtUvrYmbBa¢Úl³
- RKb;GaKar
52 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 53. saklviTüal½yExµrbec©kviTüanigRKb;RKg
- RKb;sPar³
- RKb;meFüa)ayeFVIdMeNIr
- RKb;]bkrN_kñúgkMcI b¤CYlBIs>x>b>K
3> karBarkarlYc
4> r)aykarN_kar)at;bgRTBü
53 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 54. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 14 ³ eKalneya)ayvinieyaTun
Epñk hiBaØvtßú
RbePT nItiviFI
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1> edIm,IFanakarvinieyaK nigkm©IRtUv)aneFVIeLIgtamtMrUvkarc,ab;
2> pþl;enAeRKagq¥wgkñúg s>x>b>KGacRKb;RKgy:agmanRbsiT§PaB nigsuvtßiPaB
dl;RbPBhiBaØvtßúrbs;va
3> eFVIGtib,markmµcMNUlBIkarvieyaKmUlFncrnþ
4> eFVIGb,rmakmµelIhaniP½yvinieyaK dl;s>x>b>K
kMBugEtsikSa
.
54 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 55. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 15³ eKalneya)ayvaytMélnigEpnkarmUlFn
Epñk hiBaØvtßú
RbePT nItiviFI
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1>TUeTA
edIm,IFanafa karcMNayelImUlFnKW³
1> P¢ab;CamYyTisedAyuT§sa®sþrbs;s>x>b>k
2>eFVICaEpnkar nig karvaytMéltamnItiviFIÉkPaB
3>Gnuvtþn_kñúgmUlniFInig kMritfvikar
55 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 56. saklviTüal½yExµrbec©kviTüanigRKb;RKg
KMeragcMNaymUlFn³ KWKMeragEdltMrUvkarvinieyaKelIFnFans>b>bK
kñúgkarbegáItskþanuBlesvakmµGnaKt .
EpnkarcMNaymUlFn³KWCaKMeragEpnkarcMNayEdl)anvaytMél
nigbMeBjcitþlkçx½NÐmuxsBaØatamkarEnnaMrbs;karvaytMélmUlFn .
fvikarcMNayelImUlFn³fvikarcMNayRbcaMqñaMEdlbMEbkecjBIEpnkarcMNaymUlFn
rYmTaMgKMeragcMNaymUlFn.
2> TMnak;TMng
RKb;KMeragcMnaymUlFnKYrEtRtUvpSarPa¢b;y:agc,as;CamYyTisedAyuT§sa®sþ
EdlbBa©k;kñúgÉksarEpnkaryuT§sa®sþ.
3>Epnkar
-KMeragcMNayelImUlFnRtUveFVICaEpnkary³eBlR)aMqñaM sMrab; ksagCafµIénRTBücrnþ nigkar
vinieyaKTunFnFanfµIeTAkñúgesvakmµfµI nigTIpSa .
-EpnkarÉkPaB
-xøwmsarEpnkar
-fvikarcMNaymUlFn
-lkçx½NÐénkñúgkareRCIsersIKMeragmandUcxageRkam³
- karEksMrYlEbBaNiC¢kmµ ³
KMeragRtUvtMrUveGayRsbtamGaRtaplRtLb;nwgRtUvpþl;mUlniFicMeBaHkarerobcMpþl;
hiBaØb,Tan.
- karsMrYlCayuT§sa®sþ KMeragnwgRtUv)ankMNt;CakMrit nigÉkPaBcMeBaHfvikarRbcaMqñaM
sMrab;KMeragyuT§sa®sþ .
- KMeragbMeBjenAlkçx½NÐEksMrYlCabnþnwgRtUvpþl;mUlniFI tamry³karkat;rMelaH
56 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 57. saklviTüal½yExµrbec©kviTüanigRKb;RKg
- karbMEbkfvikarsMrab;KMeragEpñkc,ab;nwgRtUvEbgEckCaRbcaMqñaM .
eKalneya)ayepSg²Bak;B½n§cMeBaHeKalneya)aycMNaymUlFn
-eKalneya)ayEbgEckFnFan-fvikar
-eKalneya)ayRbtiPUkmµ
-karRtYtBinitünigkarTTYlxusRtUvEpñkhiBaØvtßú
57 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 58. saklviTüal½yExµrbec©kviTüanigRKb;RKg
CMBUkTI 16³ r)aykarN_hiBaØvtßú nigKNenyü
Epñk hiBaØvtßú
RbePT nItiviFI
ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú
karlbriecäTRbsiT§PaB
karEksMrYlÉkPaBcugeRkay
GñkKaMBar saklviTüaFikarrgTTYlbnÞúk
rdæ)alnighiBaØvtßú
m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;
kalbriecäTBinitü
1>TUeTA
r)aykarN_hirBaØvtßúCasMxan;rYmman r)aykarN_cMNUl-cMNay biTbBa¢I r)aykarN_tulüPaB
r)aykarN_hirBaØvtßú lMhUrsac;R)ak; r)aykarGnu)atCaedIm .
munnwgeyIgcab;epþImksagr)aykarN_KeRmaghirBaØvtßú ¬Pro forma financial ¦
statements
vanwgmansar³RbeyaCn_kñúgkarBinitüemIleLIgvijelIr)aykarN_hirBaØvtßúmUldæan EdlRtÚv
58 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 59. saklviTüal½yExµrbec©kviTüanigRKb;RKg
vas;Evg dl;CMhrhirBaØvtßú ¬Financial position¦ rbs; s>x>b>K³ taragtulükar ¬Balance sheet¦/
r)aykarN_cMNUl ¬Income statement¦/ nigr)aykarN_clnasac;R)ak; ¬Statement of cash flow¦.
2> r)aykarN_hirBaØvtßúmUldæan
2>1>taragtulükar
taragtulükarRtÚv)anbegIáteLIgedayEp¥kelIsmIkarKNenyüCamUldæan ³ Assets = Liability +
Owner’s equity . karekIneLIg b¤karfycuHNamYyenAxagGgÁNamYyénsmIkarRtÚv
EtRtÚv)anTUTat; ¬Offset¦ edaykarekIneLIg nigkarfycuHesµIKñaenAxagGgÁénsmIkarmçageTot.
dUecñH/ )anCaeKdak;eQµaHvafa taragtulükar ¬Balance sheet¦. vapþl;mUldæankñúgkarvas;Evg
bERmbRmÜlnaeBlGnaKtcMeBaHRTBüsm,tþi/ bMNul/ nigmUlFn ¬témøRTBüsuT§ Net worth¦.
EpñkTImYyéntaragtulükarmanrayeQµaHRTBüsm,tþirbs;S>x>b>K¬EdlRtÚv)anvaytémøsßitkñúg
témøéføedIm minEmntémøTIpSarCak;EsþgenaHeT¦ nigbgðajtémøsrubénral;GIV²Edls>x>b>Kman.
RTBüskmµ ¬Current assets¦ rYmmanluy nigGIVEdlGacRtÚv)anbMElgeTACaluykñúgkMLúgeBl
mYyqñaM b¤kñúgmYyxYbRbtibtþikarFmµtarbs;S>x>b>KeTaHCaEvgCagenHk¾eday dUcCaKNnIRtÚv
59 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 60. saklviTüal½yExµrbec©kviTüanigRKb;RKg
TTYl ¬Accounts receivable¦ nigsnñiFi ¬Inventory¦. RTBüGkmµ ¬Fixed assets¦ b¤GclnRTBü KWCa
RTBüTaMgLayNaEdlRtÚv)aneRbIR)as;kñúgry³eBlEvgenAkñúgGaCIvkmµ. fIVt,itEtmantémø
RTBüGrUbI ¬Intangibel assets¦ minmantémørUbIy_enaHeLIy dUcCasucän³Þ / kmµsiT§ibBaØa/ nig)atg;.
EpñkTI 2 bgðajGMBIbMNul ¬Liabilities¦ rbs;GaCIvkmµ ³ karTamTarrbs;NTaykTl;
bM
nwgRTBürbs;s>x>b>K. bMNulskmµ ¬Current liabilities¦ KWCabMNulTaMgLayEdlRtÚvEtsg
enAkñúgkMLúgeBlmYyqñaMkñúgmYyxYbRbtibtþikarFmµtarbs;s>x>b>KeTaHCaGacEvgCagry³eBl
mYyqñaMk¾eday. bMNulry³eBlEvg ¬Long-term liabilities¦ KWCabMNulTaMgLayNaRtÚvsg
ry³
bnÞab;BIry³eBlmYyqñaM .
EpñkcugeRkayéntaragtulükarbgðajGMBImUlFnrbs;m©as; EdlCatémøénkarvinieyaKrbs;
m©as;eTAkñúgGaCIvkmµ . vaCaktþaEdleFIV[esµIKñaenAelItaragtulükar EdltMNag[TaMgGs;én
karrYmviPaKTanmUlFnrbs;m©as;eTAkñúgGaCIvkmµrYmTaMgGs;éncMNUlekIneLIgEdlmin)anEbgEc
k eTAdl;GgÁPaB.
2>2> r)aykarN_cMNUl
(The income statement)
r)aykarN_cMNUl ¬b¤ r)aykarN_cMeNj nigxat Profit and loss statement b¤ P&L¦
eFIVkareRbóbeFobcMNayTl;nwgcMNUlkñúgmYykMLúgeBlCak;lak;NamYy edIm,IbgðajR)ak;
cMeNj b¤xatsuT§. r)aykarN_cMNUlKWCarUbPaBmanclnaénPaBmancMeNj ¬Profitability¦
rbs;s>x>b>Kkñúgry³eBlmYy.
2>3> r)aykarN_clnasac;R)ak;
(The statement of cash flows)
r)aykarN_clnasac;R)ak;bgðajGMBIkarpøas;bþÚrenAkñúgTunbgVil ¬Working capital¦ rbs;
s>x>b>KtaMgBIedImqñaMedayBN’nanUvbNþaRbPBénmUlniFi nigkareRbIR)as;nUvmUlniFiTaMg Gs;enaH.
GaCIvkmµxñattUcCaeRcInminRtÚvkarr)aykarN_EbbenHeLIy pÞúyeTAvij BYkeKRtÚvBwgEp¥kelI
KeRmagfvikaCa sac;R)ak; ¬Cash budget¦ EdlCa]bkrN_RKb;RKgEdlmanlkçN³pøÚvkarticCag
enH EdltamdannUvlMhUrsac;R)ak;EdlcUl nigecjeRkA s>x>b>KkñúgkMLúgeBlNamYy.
60 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 61. saklviTüal½yExµrbec©kviTüanigRKb;RKg
edIm,IeFIVkareRbóbeFobr)akarN_enH/ eKRtÚvEtRbmUlpþMútaragtulükar nigr)aykarN_ cMNUl
EdleFIVkarsegçbeTAelIRbtibtþikarTaMgLayénqñaMbc©úb,nñ.
r)aykarN_TaMgenHKWCaÉksarEdlmanlkçN³sµúKsµajeRcIn EdlRtwmEteRbIeday KNenyükr
b:ueNÑaHeTEfmTaMgedaym®nþIhirBaØvtßúpgEdr. enAeBlEdlRtÚv)aneRbIrYmKñaCamYynwg]bkrN_
viPaK vaGacCYyGñkRKb;RKg kñúgkarerobcMEpnkarskmµPaB nigGnaKthirBaØvtßúrbs; s>x>b>K
sMrab;R)ak;cMeNj.
3> karbegIátr)aykarN_KeRmaghirBaØvtßú
karbegIátr)aykarN_KMeraghirBaØvtßúEdlqøgkat;dMeNIrkarkareFIVKeRmagfvika CYyedIm,IGac
eFIVkarbþÚrpøas;eKaledAGaCIvkmµrbs;xøÜneTACakarBit. enAeBlbegIát/ KeRmag fvikaRtÚveqøIynwg
sMnYrdUcCa ³ etIR)ak;cMeNjb:unµanEdlGaCIvkmµrMBwgnwgTTYl)an? etIcMNayefr ¬Fixed expenses¦
nigcMNayERbRbÜl ¬Variable expenses¦ b:unµan EdlGac[GgÁPaBsMercnUvkMriténkar
lk;enaH)an? cMelIycMeBaHsMnYrTaMgGs;enH nig sMnYrdéTeTot KWmansar³sMxan;enAkñúgkarbegIát
Epnkar hirBaØvtßúRbkbedayPaBeCaKC½ysRmab; GgÁPaB.
EpñkenHnwgepþatelIr)aykarN_cMNUltaragtulükarEdl)aneRKagTuksRmab;GgÁPaB. r)ay
karN_ Edl)aneRKagTukTaMgenHeFIVkar)a:n;RbmaNGMBIlT§PaBcMeNj niglkçxNÐ hirBaØvtßúTaMg
mUlrbs;GaCIvkmµsRmab;ExGnaKt.BYkvaKWCaPaKpSMénkarbBa©úHbBa©ÚlcMeBaHm©as; NTannigGñk
vinieyaKCaskþanuBledIm,Ipþl;hirBaØb,TanEdlRtÚvkaredIm,IkarrIklUtlas;rbs;s>x>b>K.
CamYyKñaenHEdr/ edaysarr)aykarN_TaMgenHeFIVKeRmagGMBICMhrhirBaØvtßúrbs; s>x>b>KeBj
mYykarbBa©b;éneBlevlaEdl)anBüakrN_TukenaH/BYkvaCYydl;GgÁPaBkñúgkareFIV EpnkarpøÚv
cMeBaHPaBxøaMgxaghirBaØvtßúEdlRtUv)aneFIV[RbesIreLIg nigkMeNInGaCIvkmµRbkb eday
RbsiT§PaB.
edaysarGaCIvkmµEdlRtÚv)anbegIáteLIg manRbvtþiénTinñn½yRbtibtþikarecjBIGIVEdlnwg
RtÚvbegIátr)aykarN_KMeraghirBaØvtßúenaH/ Parkic©enHRbEhlCanwgminlM)akdUcEdlvasRmab;kar
cab;epþImGaCIvkmµenaHeLIy.
61 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 62. saklviTüal½yExµrbec©kviTüanigRKb;RKg
3>1> KeRmagr)aykarN_cMNUl
(The pro forma income statement)
enAeBlbegIátKeRmagr)aykarN_cMNUl shRKinmanCeRmIsBIr ³ begIátkarBüakrN_lk; nig
work down b¤kMNt;eKaledAR)ak;cMeNj nig Work up. viFIsa®sþfµI eBalKW
GgÁPaBeFIVkarkMNt;eKaledAcMnYnR)ak;cMeNj ¬Profit figure¦ ehIy bnÞab;mkkMNt;
kRmitkarlk;bu:nµanEdlxøÜnRtÚvEtseRmc[)anenaH. CakarBit/ vamansar³sMxan; edIm,IeFIVkar
eRbóbeFobeKaledAlk;enHTl;nwglT§plénEpnkarm:aXItFIg edIm,IkMNt;faetIva Cak;lak;Gt;.
eTaHbICaBYkvamanlkçN³CakarbegIátKeRmagk¾eday/ karBüakrN_hirBaØvtßúRtÚvEt Ep¥kelIPaB
Cak;Esþg nigbEnßmBIelIenHeTAeTotenaH BYkvaminEmnGIVeRcInCagkaryl;sbþiEdlKµankþI sgÇwm.
CMhanbnÞab;mkeTotenaH KWRtUveFIVkar)a:n;RbmaNelIcMNayEdlGaCIvkmµnwgRbtibtþikar
EdlTak;TgeTAnwgkarlk;TaMgenaH. enAkñúgGaCIvkmµxñattUcCaeRcIn R)ak;cMeNjRbcaMqñaMRtÚv
Etman lkçN³FMRKb;RKan;edIm,IbegIátcMNUlsRmab;eBlevla EdlGgÁPaB)ancMNaykñúgkar
RbtibtþikarGaCIvkmµ rYmCamYynwgcMNUlelIkarvinieyaKrbs;BYkeKenAkñúgGaCIvkmµ.
3>2 KMeragtaragtulükar
(The pro forma balance sheet)
bEnßmBIelIkareFIVKeRmagcMeBaHR)ak;cMeNjsuT§ [b¤xat] rbs; s>x>b>K RtÚvEt
begIátKeRmagtaragtulükarEdlKUsbBa¢ak;GMBIRTBüsm,tþi nigbMNulrbs; s>x>b>K. karepþatCa
cMbgRcInKWeTAelIplitPaBplcMeNjCaskþanuBlénGaCIvkmµ.
edIm,IkarBarnUvckçúvis½yd¾sMxan;enH/ GgÁPaBKYreFIV karerobcMMKeRmag taragtulükarEdlman
rayeQµaH ¬cuHbBa¢I¦ elIral;RTBüsm,tþinImYy²Edl GaCIvkmµnwgRtÚvkar nigral;karTamTar
¬Claims¦ ¬bMNul¦ TaMgGs;Tl;nwgRTBüsm,tþi TaMgGs;enaH.
4> karRKb;RKg;lMhUrsab;R)ak;
The Cash Flow ProjectorCa]bkrN_cMnYyénkarviPaK EdlGacCYyGñkkñúgkarerobcM
rMlwkeLIgenAlMhUrecj-cUlénsac;R)ak; edaypþl;enAkarsegçby:agek,aHk,ay enAsßanPaB
elIs énsac;R)ak; b¤ xVH (excesses and/or shortages of cash.) . vabegáItenAkarsegçbEdl
TamTarkarsMrab;karKNna nig KMeragsMrab;;dUcxageRkam³
62 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 63. saklviTüal½yExµrbec©kviTüanigRKb;RKg
sac;R)ak;kñúgéd Cash on-hand
sac;R)ak;cUl Incoming cash
cMNaysMrab;GaCIvkmµ nig bMNul Business expenses and accounts payable
1> mUldæanénkarRKb;RKgsac;R)ak;
r)aykarN_lMhUrsac;R)ak;Car)aykarN_hriBaØvtßúmUldæanmYyEdlraykarCUnshRKas
enA crnþlMhUrecj-cUl sMrab;kMLúgeBlNamYy .vapþl;Bt’mand_manRbeyaCn_GMBIliT§PaB
begáIt sac;R)ak;BI Rbtibtþkar karEfTaMnigkar BRgIksmtß PaBrbs;va karCYbenA
ktaBVkic©énhriBaØvtßú nig TUTat;PaKlaP. vak_pþl;RbeyaCn_dl;GñkRKb;RKg kñúgkarvay
tMélRbtibtþikarGtItkal nig eFVIEpn karvinieyaKTunnigskmµPaBhriBaØvtßúénGanaKt nig
EfmTaMgpþl;d_GñkvinieyaTun m©as;bMNul >>>>> kñúgkarvaytMélskþanuBlR)ak;cMNUl
nigliT§PaBsg;bMNulrbs;shRKas .
2> r)aykarN_sac;R)ak;
CaTUeTA r)aykrN_lMhUrsac;R)ak;raykarCUnedayskmµPaBbIRbePT³
o sac;R)ak;BIskmµPaBRbtibtþkarN_
CalMhUrsac;R)ak;BIdMeNIrkarEdlmanT§Bl elI cMNUlsuT§ saF . ]TahrN_
mankarTij lk;CaedIm .
o lMhUrsac;R)ak;BIskmµPaBvinieyaKTun Ca sac;R)ak;BIdMeNIrkarEdl)anmkBIkar
vinieyaKTunelI RTBüsm,tþiGcrnþ b¤ ry³eBlEvg. ]TahrN_ karlk;-Tij
RTBüGskmµ GaKar nig ]bkarN_CaedIm.
o lMhUrsac;R)ak;BIskmµPaBhriBaØvtßú Casac;R)ak;dMeNIrkar PaKh‘un tMélRTBpÞal;
bMNulénGaCIvkmµ. ]TahrN_karbeBa©j PaKhu‘n .
srubénlMhUrsac;R)ak;suT§BIskmµPaBTaMgLayKWCa karekIneLIg b¤ karfycuH sac;R)ak;
kñúugkMLugeBlmYy . smtulüsac;R)ak;énRKadMbUg RtUv)anbUkbEnßm eTAkar ekIneLIg b¤
fycuHén sac;R)ak; nigCaliT§plénsmtulüsac;R)ak;enAkMLúgeBl cugeRkay .
The Cash Flow Projector bgðajGñkCaCMhankñúgkareRbIR)as;nigrYmbBa©ÚlCamYylMhUrsac;R)ak;
bEnßmBisþa dUc CacMNUl cMNaysac;R)ak;GanaKt. edIm,IeRbIR)as;vacaM)ac;bMeBj4 CMhan
edIm,IbegáItKMeraglMhUsac;R)ak;³
63 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 64. saklviTüal½yExµrbec©kviTüanigRKb;RKg
1>kMNttulüPaBsac;R)ak;
2>KMeragnigEksMrYlsac;R)ak;TTYl
3>bBa©ÚlcMNayGaCIvkmµ
4>vaytMélnigEksMrYlbMNul
etIvamanPaBxusKña rvag r)aykarN_lMhUsac;R)ak;KW r)aykarN_énlMhUrsac;R)ak; nig
karBüakrN_lMhUrsac;
The Statement of Cash Flows dUcEdlBnül;EpñkxagelI .
The Cash Flow Forecast KMeragsac;R)ak;sMrab;eBlevlaCak;lak;.
The Cash Flow Projector KWminEmnCar)aykarN_eT bu:EnþvaCa]bkrN_EdlGacbegáIt
KMeraglMhUrsac;R)ak;.
sac;R)ak;BIskmµPaBRbtibtþkarN_
PaBsMxan;bMputénlMhUsac;R)ak;GaCIvkmµ CaerOy²Tak;TgeTA skmµPaBRbtibtiþkarN_.
enHCaCMerIsénviFIsa®sþ 2 KW viFIsa®sþpÞal; nig viFIsa®sþ Rbeyal .
viFIpÞal; (The direct method) raykarenARbPBénsac;R)ak;RbtibtþikarnigkareRbIR)as;rbs;va.
RbPBsMxan;én RbtibtþkarN_enH)anBIGtifiCn ehIy RbPBsMxan;sMrab;kareRbIR)as;sac;R)ak;KW
cMNay elIGñkpÁt;pÁg;sMrab; TMnijnigesva R)ak;ebovtþbuKÁlik. PaBepSgKñaénR)ak;TTYl
nigcMNay KWCalMhUrsac;R)ak;suT§BIskmµPaB RbtibtþikarN_.KuNsm,tþicMbgénviFisa®sþenH
KWvaraykarN_ RbPBnigkareRbIR)as;sac;R)ak;kñúgr)aykarN_rbs;va cMENkÉKuNvibtþenaHTinñn½y
sMxan;KYEt min)an pþl;CUnTaMgRsug nigKYrEtmantMéledIm,IRbmUlpþúM .
(The indirect method) pþl;CUn lMhUrRbtibtþkarN_sac;R)ak;edaykarcab;epþImCa mYycMNul
suT§saF nigkarEksMrYlvasMrab;cMNUlcMNay EdlminCab;Bak;B½n§karTTYl-bg; sac;R)ak;.
m:üagvijeTot cMNUlsuT§RtwmRtUvKWCakaEksMrYledIm,IkMNt;brimaN suT§énlMhUrsac; R)ak;BI
RbtibtþkarN_.KuNsm,tþiénviFIsa®sþRbeyalKWCakarqøúHbBa©aMgelIPaBBIepSg²KñarvagcMNUlsuT§
64 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
- 65. saklviTüal½yExµrbec©kviTüanigRKb;RKg
niglMhUrsac;R)ak;. kñúgn½yenH vabgðajTMnak;TMngrvag r)aykarN_cMNUl r)aykarN_smütul
nig r)aykarN_lMhUr sac; R)ak; .
65 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú