C A S R I L A N K A C U R R I C U L U M 2 0 1 5 · C A S R I L A N K A C U R R I C U L U M 2 0 1 5. KE4 Processes, Assurance & Ethics (Sinhala) A d d i t i o n a l S t u d y S u p

C A S R I L A N K A C U R R I C U L U M 2 0 1 5

KE4

Processes, Assurance &

Ethics

(Sinhala)

A d d i t i o n a l S t u d y S u p p o r t M a t e r i a l

fuu wOHhk w;sf¾lh ks¾udKh lr we;af;A wu;r wOHhk Wmldrlhla jYfhka

Ndú;d lsrSu i|ydh' wOHhk .%ka:fha bosrsm;a l< wka;¾.;h ms<sn| úuiñka tys

wod< tla tla mrsÉfPaoh hgf;a fuu w;sf¾l wOHhk Wmldrlfha i|yka lreKq

mrsYS,kh lrkak' “KE 4 – Processes, Assurance & Ethics” wOHhk .%ka:h ñ,oS.;a

YsIH$YsIHdjka o fuu w;sf¾l wOHhk Wmldrlh mrsYS,Kh l< hq;=h'

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KE4 - Additional Study Support Material

2

Contents

KE4 Processes, Assurance & Ethics

m<uq fldgi" md,k úê" wjodku yd wkql+,;djh y÷kajd§u

1. jHdmdr ixúOdkh yd jHdmdr mßirh 03

2. wjodku 11

3. wNHka;r md,kh 18

fojk fldgi" jHdmdßl l%shdj,Ska

4. iemhqï pl%h 29

5. jegqma l<ukdlrKh 45

6. uqo,a l<ukdlrKh 53

7. foam<" msßh; yd WmlrK l,ukdlrKh 62

8. f;d. l<ukdlrKh 64

isõjk fldgi" wdpdrO¾u yd w.kdlï

10. wdpdrO¾u yd w.kdlï 72

miajk fldgi" iy;slùfï fiajd

11. iy;slùfï ld¾hNdrhka 84

12. ú.Kk iy ú.Kk idlaIs 92

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mßÉfþoh 1 - w;sf¾l wka;¾.;h iy ixfYdaOk

jHdmdr ixúOdk yd jHdmdr mßirh

wkq ud;Dldj – 1.2 jHdmdr ixúOdk tlsfklg fjkia jkafka flfiAo@ msgq wxl – 05

• wOHhk .%kA:fhys “;dlaIKh” i|yd § we;s meyeos,s lsÍu jeäÿrg;a my; mßÈ úia;r l< yelsh .

;dlaIKh “;dlaIKh” Ndú;d lrk uÜgu uQ,sl jYfhka wdh;kfhA fufyhqï lghq;= u; r|d mj;S' we;eï iud.ï ;u fufyhqï i|yd mß.Kl uDÿldx. jeks Wiia uÜgul ;dlaIKh fhdod .ks;s' WodyrK jYfhka Mocrosoft,Google,Yahoo jeks iud.ï , ksIamdok yd bÈlsÍï l¾udka; iud.ï j,g jvd jeäfhka mß.Kl yd uDÿldx. mßyrKh lr;s. tu iud.ï mß.Kl iy ERP moaO;s jeks oE Ndú;d l, o" ;u fufyhqï lghq;= i|yd WiiA uÜgfï ;dlaIKhla fhdod fkd.kS'

1.2 ixúOdk fjkia jk

wkaou

whs;sh

md,kh

l%shdldrlï

,dNwruqKq lr.;a yd ,dN

wruqKq lr fkd.;a;dlaIKh

úYd,;ajh

ffk;sl

;;a;ajh

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wkq ud;Dldj – 1.3 jHdmdr ixúOdk j¾. msgq wxl – 06

;ks mqoa., jHdmdr yjq,a jHdmdr iud.ï

2007 wxl 7 orK iud.ï mk; YS% ,xldfõ jHdmdßl wdh;k j,g wod< jk wkaou my;ska úia;r lr we;.

2007 wxl 07 orK iud.ï mk; hgf;a ixia:dmkh lrkq ,nk iud.ï iSudiys;" iSudrys; fyda wemfhka iSñ; iud.ï úh yelsh.

iSudiys; iud.ula fldgia ksl=;a lrkq ,nk w;r tys fldgialrejka úiskaiud.fï j;alïj,g odhlùu i|yd j.lSfuka ne|S isà' iud.fï Kh j,gfyda j.lSï j,g fldgialrejka mqoa.,slj j.lSug hg;al< fkdyel' ;joiSudiys; iud.ula mqoa.,sl iud.ula f,i fyda wlafjr< iud.ula f,ifyda ia:dms; l<yelsh.

iSudrys; iud.ula fldgia ksl=;a lrkq ,nk w;r tys fldgialrejkaiud.fï j;alï j,g odhl ùu i|yd iSudrys; f,i j.lSulska nef|kiud.uls' iud.fï fldgialrejka tu iud.fï Kh fyda j.lSï i|ydwiSñ; j.lSug fjka l< yelsh.

wemfhka iSñ; iud.ï ys fldgia ksl=;a lrkq fkd,nk w;r tys idudðlhskaúiska iud.ï wEjr lsÍul§ tys idx.ñl jHjia:dj,sfhys olajd we;sm%udKhg iud.fï j;alï j,g odhl ùu ndr.kq ,nk iud.uls.

jHdmdr ixúOdk j¾.

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wkq ud;Dldj – 1.3 jHdmdr ixúOdk j¾.

msgq wxl – 06

j.=fjys ^;=kajk lreK jYfhka& wjika fma,sfhys olajd we;s wjdish jeäÿrg;a my; úia;r flf¾.

úYd, ,ehsia;=.; fmdÿ iud.ïj, fldgialrejkaf.a we,au wrNhd jHdmdr l<ukdlrKh yd md,kh lrkq ,nk l<uKdlrejka u; úYajdih ;eîug isÿfõ' fuu.ska .uH jkafka fldgialrejka yd l<uKdlrejka w;r we;s ksfhdacs; iïnkaO;djh .uH fõ'ksfhdack iïnkaO;djla hkq tla wfhla fyda lsysmfofkla ^ksfhdacl& ;uka fjkqfjka fiajdjla lrjd .ekSug fjk;a wfhl= ksfhdað;& fhdojd .ekSu jk w;r fuys§ iuyr ;SrK .ekSfï n,h ksfhdAð;hdg mejÍug isÿfõ'^fckaika yd fula,sx&

ksfhdack isoaOdka;hg wkqj ksfhdaclhl= yd ksfhdað;hl= w;r jk iïnkaO;djh úia;r flf¾' ksfhdaclfhla ;uka úiska bgqlsÍug wfmdfydi;a fyda wlue;s hï fiajdjla fyda l¾;jHhla bgqlsÍug ksfhdað;hl= m;alr .kS' WodyrKhla jYfhka iSñ; fmdÿ iud.ul ksfhdaclhka jkqfha tys fldgia ysñhka fyhska Tjqyq hï l¾;jHhla bgqlrjd .ekSug iud.fï wOHlaI uKav,h& ;u kssfhdað; f,i m;alr .kS.

;jo ksfhdacH;aj isoaOdka;hg wkqj ksfhdacl yd ksfhdað; hk fofokdu iajlSh we,Au u.ska fmd<Uúh yelsh' fuu iajhx we,au kue;s Wml,amkh ksfhdacl^fldgia ysñhka& yd ksfhdað; ^l<uKdlrejka& w;r wdfõkslj >ÜGk we;sùug fyA;= fõ' tneúka fuu fomd¾Yjhu iajhx we,au u.ska fmd<fUkq ,enqjfyd;A ksfhdað;hd iajhx wruqKq bgqlr .ekSug ls%hdlrkq ,nk w;r th ksfhdaclf.a wruqKq j,g imqrd mgyeks úh yelsh' flfia fj;;a ksfhdað;jre ^l<uKdlrejka& ;u ksfhdaclhskaf.a wNs,dIhka muKlA bgql<hq;= w;r fldgialrejkaf.a ^ksfhdacl& jrKhka fkd;ld lghq;= lsÍfuka ksfhdack m%Yak u;=úh yelsh.

ysñlrejkA ksfhdað;hska f,i wOHlaIjreka / l<uKdlrejka whs;slrejkaf.a lghq;= lsÍu ms,sn|j ixia:d md,k rduqj ;=< idlÉPd flf¾'wOHlaIjreka/l<uKdlrejka fldgialrejkag wod< w;r wod< t<osrõ lsÍï iy fhdAckdjka bÈßm;a lsÍfuka ;u j.lSï bgqlrhs. tneúka Tjqkag ld¾h idOkh mokï lrf.k f.ùï isÿlrkq ,efí'

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ud;Dldj – 2 jHdmdr ixúOdkj, wruqKq msgq wxl – 9

fláld,Skj ,dN Wmßu lsÍu^m<uq lreK& WodyrKhla iys;j my; idlÉPd flf¾.

my; ioyka lreKq fol fya;=fjka jdKsc jHdmdrj,g iEu jirlu by, ,dN bmhSu isÿ l< fkdyels fõ'

fláld,Sk Wmßu ,dN bmehSu È.=ld,Sk ,dNodhS;ajhg ydkslr f,i n,mEu'

,dN Wmßu lsrSu hkqfjka woyia flfrkqfha wju fufyhqï úhoñka Wmßu ,dNhla ,eîug iud.ug we;s yelshdjhs' tfy;a fuh fláld,Sk m%fõYhla jk w;r Okh bmhSug WmldÍ fkdfõ' l<uKdlrejka úiska wdh;khla §¾>ld,Sk fj<|m, jákdlu j¾Okh lsÍu ioyd ish¿u ;SrK .; hq;= nj w.h WmßulrKh u.skA meyeos,s flf¾.

WodyrKh :

fláld,Sk ,dN jeälr .ekSu i|yd iud.fï m%Odk wdodhï Wmojk j;alïj,ska fldgila úl=Kd ±ñh yelsh' kuq;a §¾>ld,Skj iud.fï m%Odk fufyhqï i|yd iDcqj Wmfhda.S lr.kakd j;alï úl=Kdoud we;s neúka iud.ug ;jÿrg;a mej;sh fkdyels fõ' fuh iud.fï fufyhqï kj;d oeóug fya;= úh yelsh.

jHdmdr iEuúgu jHdmdrh .ek Wkkaÿjla olajk wfkl=;a iEu md¾Yjhlf.Auwe,Au ms,sn| y÷kd.;hq;= w;r Tjqka ;Dma;su;a lsÍu iud.fï wruqKqj,fldgilA f,i y÷kd.; hq;=h'

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wkq ud;Dldj – 2.1 jHdmdr ixúOdkhla .ek Wkkaÿjla olajk md¾Yjhka

msgq wxl – 10

jHdmdr ixúOdkh .ek Wkkaÿjla olajk ;j;a md¾Yjhla f,i mßirh ms,sn|j we,Aula olajk lKavdhï oelaúh yel'

mßirh ms,sn|j we,Aula olajk md¾Yjhka

iud.u úiska lrkq ,nk foa .ek mßirh ms,sn|j o we,aula we;s md¾Yjhkao wjOdkfhkA isà'

WodyrK # uOHu mßir wêldßh

fmd<Ujk lKavdhï

2.1 jHdmdr ixúOdkhla

.ek Wkkaÿjla

olajk md¾Yj

wOHlaI uKav,h yd

l<ukdlrKhfjk;a

fiajlhka

mdßfNdA.slhkA

iemhqïlrejkamßirh ms,sn|j we,Aula olajk

md¾Yjhka

rch

uyck;dj

Kh fokakka

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ud;Dldj – 4 ndysr jHdmdrsl mßirh

msgq wxl – 15

PEST fyda PESTLE úYAf,AIKh mokï lrf.k ndysr jHdmdr mßirfha mj;sk wjodkï my;ska úia;r lr we;s mßÈ j¾.SlrKh l, yel.

“iajdNdúl mßirhg iy mßißl moaO;s j,g wod, wjodku” my; meyeos,s lr

we;.

mßir yd mßir úoHd idOl

jHdmdr mßirfha ixlS¾K;ajh jeäùu;A iu.u wd¾Ól lghq;= kshdukh lsÍfuka we;s jQ n,mEï ksid uE; j¾Ij, mßir idOl idOlhkAf.A jeo.;lu by, f.diA we;'jHdmdr ixúOdk úiskA mßirhg isÿ lrk ,o ydks i|yd rch yd mdßfNda.slhka úiskA TjqkAg o~qjï ,nd foa. ta wkqj mßirh ¥IKhg ,lalrk iud.ï j,g wêl ov rch úiskA mkjkq ,nk w;r mßirhg ys;lr oE isÿlrk iud.ï i|yd osß.ekAùï isÿ lrhs.

jHdmdr ixúOdkj,g wod< jk mdßißl idOl lsysmhla my; i|yka fõ.

wmøjH neyer lsÍfï l%uwdh;kj,g fufyhqï wmøjH l<ukdlrKh ksishdldrj isÿ fkdjk úgth mßir ¥IKhg fyA;= fõ' th jHdmdr ixúOdkh ;jÿrg;a mj;ajdf.khdu wjOdkug ,lafõ.

mßirh wdrlaId lsÍug we;s wdh;ksl m%;sm;a;sh.

mßirh wdrlaId lssÍug wdh;kh f.kwe;s ls%hdud¾. fudkjdo@

iud.ï úiska fhdod.kq ,nk n,Yla;s mßfNdAck l%uj,fõofhaM,odhs;ajh.

ld<.=Kh" foaY.=Kh yd N+f.da,Sh msysàu wod< mdßißl idOl.

jHd

mdr

mßirhl

mj;

sk

wjodk

ï j

¾.

foaYmd,k

wd¾Ól

iudÔh yd ixialD;sl

;dlaIKsl

ffk;sl

mdßißl

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wkq ud;Dldj – 5.1 fndfyda iud.ïj,g n,mdk ffk;sl idOl

msgq wxl – 17

YS% ,xldjg wod<jk iuyr jeo.;a kS;s iy fr.=,dis j,g WodyrK my; § we;.

kS;s$fr.=,dis WodyrK

iud.ï mk; 2007 wxl 7 orK iud.ï mk;'

fiajd kshqla;sh iïnkAO kS;s

1954 wxl 15 orK idmamq yd ld¾hd, fiajl mk;'

1958 wxl15 orK fiajl w¾:idOl wruqo,a mk;

1980 wxl 46 orK fiajd kshqla;slhkAf.AA Ndrldr

wruqo,a mk;'

fi!LH yd iqrlAIs;Ndjh

ms<sn| fr.=,dis

1954 wxl 15 orK lvidmamq yd ld¾hd, fiajl

mk;'

o;a; iq/lSfï kS;s 2003 wxl 36 orK nqoaêuh foam< mk;

wf,ú$fj<|dï kS;s yd

fr.=,dis

1979 wxl 1 orK mdßfNda.sl wdrlaIK mk;

1987 wxl 1 orK idOdrK fj<| fldñIka iNd

mk;

2003 wxl 9 orK mdßfNda.sl lghq;= ms<sn|

wêldÍ mk;

mdßißl fr.=,dis 1988 wxl 56 orK cd;sl mdßißl mk;

taldêldÍ iSudlssÍfï kS;s 1971 wxl 52 orK fj<| kdúl mk;

nÿ kS;s

2006 wxl 10 orK foaYSh wdodhï mk;

2002 wxl 14 orK tl;= l< w.h u; nÿ mk;

iy miqj lrk ,o ixfYdAOkhkA

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ud;Dldj– 7 iudcSh yd ixialD;sl mßirh msgq wxl – 19

mdßißl .eg¨ ms<sn| uyck wjfndaOh by, hdu (j.=fjys wjika fma,sh) my; fjku idlÉPd lr we;.

iajdNdúl mßirh yd mßißl moaO;s

iajdNdúl mßirh yd mßir moaO;sfha wdrlaIdj ms<sn|j uyckhd ;=< iy jHdmdßl wdh;k ;=< mj;sk ie,ls,a, j¾Okh fjñka mj;sk w;r , th idudchSh yd ixialD;sl mßirfhka fjkia fõ' iduchSh yd ixialD;sl mßirh hkqfjka woyia lrkqfha jHdmdr ixúOdk fufyhqï lrkq ,nk rg fyda rgj, mj;sk iudc yd ixialD;sl ;;a;ajhkah'

;jo jeäÿr f;dr;=re i|yd iajdNdúl mßirh fjku idOlhla f,i y÷kdf.k we;s fuu wOHhk WmldrlfhA msgq wxl 08 g wOHhkh lrkak.

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mßÉfþoh 2- w;sf¾l wka;¾.;h iy ixfYdaOk

wjodku

ud;Dldj –2.1 idudkH jHdmdßl mßirfha mj;sk wjodkï

msgq wxl – 29/30

wOHhk .%ka:fhys PEST iïnkaê; wjodkï idOl j,g wu;rj" "mdßißl yd úoHd;aul iïnkaO wjodkï" my;ska i|yka lrwe;'

ndysr wjodkï # Wmdh ud¾.sl wjodkï

idudkH jHdmdr mßirfhys ndysr wjodkï mek ke.sh yel' idudkH mßirfhys mek k.sk wjodkï ;jÿrg;a foaYmd,k" ffk;sl wjodkï" wd¾Ól wjodkï" iudchSh ixialD;sl wjodkï" ;dlaIKsl wjodkï yd mdßißl wjodkï jYfhka úYaf,aIKh l<yel'

idudkH jHdmdr mßirfhys wjodkï flaIa;%h

wjodku

mdßißl$mßir úoHd;aul

mßir fjkiaùï" úfYaIfhka foaY.=Ksl fjkia ùï" jdhqj" N=ñh yd c, ¥IKh" uqyqÿ uÜgu by< hdu" c, ysÕh wdÈh iDcqj iud.ï j,g n,mdkq we;.

ud;Dldj – 4 wjodkï l<ukdlrKh ms<sn| wdlD;suh rduqj msgq wxl – 34

wOHhk .%ka:fhys “fldfida (COSO)”wdY%fhka – jHdmdr wjodkï l<ukdlrKh —

ixl,s; rduq moaO;shg wu;rj jHdmdr wjodkï l<ukdlrKh fufia úia;r flf¾.

fuu fldgi" wNHka;r md,kh u; mokï ù mj;S' fuh fg%äfõ fldñifï wkq.%dyl wdh;k fldfida(COSO)& úiska ksl=;a lrkq ,en we;s ixl,s; rduq moaO;sh - jHdmdr yd wksl=;a wdh;khkays wNHka;r md,k moaO;sh ;lafiare lsÍug yd j¾Okh lsÍug WmldÍ ùu i|yd jQjls' wdh;k úiska ;u wruqKq lrd ,Õdùug tys fufyhqï b;d ld¾hlaIuj md,kh lsÍu i|yd fuu rduq moaO;sh m%;sm;a;s" kS;s yd fr.=,dis j,g ixhqla; lrwe;' uE;l isg fuu rduq moaO;sh wjodkï y÷kd.ekSu" ;lafiare lsÍu yd l<ukdlrKh lsÍu i|yd flakaø lrf.k ;sfí.

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iEu jHdmdr wdh;khlu jHdmdr ms<sn| we,aue;s md¾Yjhkag jákdlula ,nd§u i|yd jHdmdr wjodkï l<ukdlrKhka mj;S' ish¿u jHdmdr wdh;k ;=< wúksYaÑ;Ndjhka mj;S' l<ukdlrKh úiska mrÿrNdrlrejkag jákdlula ,nd§u i|yd tlS wúksYaÑ; ;;a;ajhka fldf;la ÿrg ms<s.; hq;=±hs ks.ukh lrkq ,efí' ;jo" wúksYaÑ; ;;a;ajhkays§ wjodkï yd we,aue;s md¾Yjhkag jákdlï ,nd§u hk wjia:d folu ie,ls,a,g Ndckh fõ.

jákdlï we;slsÍï fyda iqrlaIs; lsÍu fyda wrNhd we;s wjodkï iy wjia:d .ek ie,ls,a, fhduqjk jHmdr wjodkï l<ukdlrKh my;ska ks¾jpkh fõ.

jHjidhl wjodkï l<ukdlrKh hkq tys wOHlaI uKav,h" l<ukdlrKh yd fjk;a fiajlhska úiska uq¿ jHjidhu yryd Wmdh ud¾.hka fhdod.ekSu wrNhd jHjidfha wjodkï reÑh ;=< y÷kd.; yels isÿùï jHjidfha wruqKq yryd imqrd .ekSu mss<sn| idOdrK iy;slhla ,nd.ekSug yelsjk mßÈ ks¾udKh lsÍuh' ^fldfida rduqj-COSO Framework&

by; ks¾jpkh ;=< hï hï uQ,O¾u ms,sôUq fõ' wdh;ksl wjodkï l<ukdlrKh hkq:

wLKav ls%hdj,shls'

wOHlaIl uKav,h yd l<ukdlrKh úiska we;slrk ,oaols.

iud.ul wruqKq msysgqùfïoS fhdod .kS'

wjodkï l<ukdlrKh lsÍug jHdmdrfha iEu uÜgula i|ydu fhdod.kS'

we;súh yels isÿùï y÷kd.kq,nk w;r wjodkï wNssreÑh ;=< tajdl<ukdlrKh flf¾'

wOHlaI uKav,hg yd l<ukdlrKhg idOdrK iy;sl ùula ,ndfoa'

wdh;kfha wruqKq bgqlr .ekSug yels fõ.

fuu ks¾jpkh wjYHfhkau mq¿,ah' th wdh;k yd l¾udka;h yryd fhdod.ekSug yelsjk mßÈ iud.ï" l¾udka; yd wxYj,g wod< úhyels mßÈ wjodkï l<ukdlrKh lrkq ,nk wkaou ms<sno uQ,sl ixl,am yiqlrKh flf¾' th hï wdh;khl wruqKq idlaId;alr .ekSug yd jHjidh wjodkï l<uKdlrkfha id¾:l;ajh ks¾jpkh lsÍug mokula ,ndfoa.

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jHjidh wjodkï l<uKdlrkfhys ixhq;sh

jHjidh wjodkï l<ukdlrKh tlsfklg iïnkaê; fldgia wglska iukaú;h' tajd ,nd.kqfha l<ukdlrKhla jHjidh yiqrejkq ,nk wkaoñka yd l<uKdlrk ls%hdj,sh tlsfklg iïnkaO lrkq ,nk wdldrhgh' fuu fldgia jkqfha;

wNHka;r mßirh – wNHka;r mßirh wdh;khl ;dkú,dihkag (Tone) wkqj isÿjk w;r wdh;kfha ñksia n, iïm; wjodku foi orK wdl,amh olakd wdldrh;a Bg ms<s;=re imhk wkaou;a Bg we;=,;ajk wjodkï l<uKdlrk O¾u;dj yd wjodkï reÑh" wjxlNdjh wdpdrO¾u w.hka yd we;=<;ajk l%shdoduh isÿjk mßirho we;=<;a fõ'

wruqKq ieliSu$ksYaph lsÍu –isÿúh yelsfoa l<ukdlrKh úiska y÷kd.ekSug fmr wdh;kfha wruqKq mej;sh hq;=h' wruqKq ksYaph lsÍug l<ukdlrKfhys ls%hdj,shla ;sîu jHdmdr wjodkï l<ukdlrKhka iy;sl fõ' ta wkqj f;dard.;a wruqKq jHdmdrfha ¥; fufyjrg wkql+, ùu iy tys wjodkï reÑhg ix.; ùuo isÿúh hq;=h.

isÿùï y|qkd.ekSu – wdh;kfha wruqKq ,Õdlr .ekSug n,mdk wNHka;r yd ndysr isÿùï wjodkï yd wjia:djka jYfhka fjkaj y÷kd.; hq;=h' y÷kd.kq ,nk wjia:d kej; l<uKdlrk Wmdhka fyda wruqKq ks.uk ls%hdj,shg fhduq flf¾.

wjodkï we.hqu – wjodkï" tajdfha m%jK;d iy n,mEï Tiafia l<ukdlrKh l< hq;af;a flfiao hkak ie,ls,a,g fhduqjk mßÈ úYaf,aIKh flf¾' wjodkï tajdfha wdfõksl iy mYapd;a ;;a;ajhka yryd ;lafiare lsÍug Ndckh fõ' ;jo hï isÿùï j,ska fldf;la ÿrg ;u wruqKqj, n,mEï we;sfõo hkak .ek wjfndaOhla ,nd.ekSug wdh;khg yelsjkq we;' tneúka .=Kd;aul yd m%udKd;aul hk fojeoEreï jYfhka wjodkï uekSfï l%ufõohka fhdod.; yelsh.

wjodkï m%;spdrh – wdh;khl wjodkï ú|.ekSï yd wjodkï reÑh we;=<; l<ukdlrKh úiska wjodkï m%;spdrhka u.yeÍu" Ndr.ekSu" wvqlsÍï fyda fnod.ekSu wd§ lghq;= wdY%fhka ls%hdud¾. rdYshla fhdod.ekSu isÿlr;s' fuh ;jÿrg;a "wjodkï m%;spdr wjodkïj,g olajk ie,ls,a, " hgf;a msgq wxl 38 ys ±lafjk fldgfiys idlÉPd fõ.

md,k lghq;= – wjodkï m%;spdrhkag M,odhSlj uqyqK§u i|yd m%;sm;a;s yd ls%hdj,shka ks¾udKhlr ls%hd;aul lrkq ,efí' th uq¿ wdh;khu yryd ish¿u uÜgï iy YS%;hka yryd ls%hd;aul jk w;r f;dr;=re ;dlaIKfha fhÿï yd fmdÿ md,khka we;=<;a fõ.

f;dr;=re yd ikaksfõokh – wod< f;dr;=re y÷kdf.k" .%yKh fldg hï ld,rduqjla ;=< hï hï wdlD;s wkqj tla tlaflkdf.a j.lSï bgqlr,Su i|yd ikaksfõokh lrkq ,efí' ikaksfõokho b;d mq¿,a wkaoñka by<g my<g yd ;sriaj jHdma; lsÍfuka ikaksfõokh iM,odhsfõ.

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wëlaIKh – iuia: jHdmdr wjodkï l<uKdlrkfhka wëlaIKh jk w;r wod< fjkia lsÍï o ta w;r isÿ flf¾' wëlaIKh wdh;k lghq;= isÿjk úg §u fyda wu;r ls%hdoduhla f,i fyda tlS fowdldrfhkau fyda isÿfõ' jHdmdr wjodkï l<uKdlrk ls%hdj,sh tla ixrplhla iDcqj B<. ixrplhg .,dhk ls%hdoduhla fkdfõ' th nyq ffoIsl yd mqk mqkd isÿjk tla ixrplhla ;j;a ixrplhlg n,mdk ls%hdj,shls.

wruqKq yd ixrplhka w;r iïnkaO;djh'

jHdmdr wdh;k úiska ,Õdlr.ekSug wfmaalaId lrk wruqKq iy tu wruqKq idlaId;a lr.ekSu bgqlrkq ,nk jHdmdr wjodkï ixrplhka w;r iDcq iïnkaO;djhla mj;S' fuu iïnkaO;djh my; ±lafjk ;s%úO me;slv ±lafjk rEmfhka meyeÈ,s fõ' wruqKq j¾. y;rla- WmdhYS,s fufyhqï" jd¾;dlrKh"wkq.ukh hkqfjka isriaj we;s ;Srej,o wjodkï l<uKdlrk ;Sre wgla yria w;go wdh;k tall ;=kajk mßudkfhkao msysgd we;' th jHdmdr wjodkï l<uKdlrk ixrplh wdh;k tall yd wruqKq f,io flakaø.; fõ.

ixúOdkhl" wjodkï m%;spdr oelaùu wjodkï n,mEu iy iïNdú;dj u; m%Odk jYfhka mokï fõ' my; oelafjk rEm igyk u.ska wjodkï n,mEfï uÜgu iy wjodkï m%;spdr oelaùfï uÜgug iïNdú;d uÜgu w;r iïnkaO;djh bosßm;a lrhs' wjodkï m%;spdr oelaùfï uÜgu u; jHdmdrhlg Wmdhud¾. ks¾Kh lr.; yels fõ'

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wjodkï u.ska we;s n,mEu iy + wjodkï i|yd m%;spdrh

uQ,dY%h : http://www.coso.org/documents/COSO_ERM.ppt

wjodkï uÜgfï n,mEu

iïNdú;d uÜgu

wjodkï m%;spdr uÜgu

Wmdh

by< my< uOHia: wjodkï fnod.ekSu

my< my< my< wjodkï Ndr .ekSu

by< by< by< wjodkï wvqlr md,kh lsÍu

my< by< uOHia: wjodkï md,kh

md,kh

fnod.ekSïwvq lsrSu iy md,kh lsÍu

Ndr .ekSu

by< wjodku

uOHia: wjodku

uOHia: wjodku

wvq wjodku

my<

by<

by<

n, mEu

iïNdú;dj

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my; ±lafjk ÿrl:k weu;=ï uOHia:dkhl ksoiqk uÕska meje;au by; wdlD;sfhys i|yka lr we;s f;dr;=re meyeÈ,s lr .ekSug fhdod.; yelsh.

WodyrKh # ÿrl:k weu;=ï udOHiA:dkhl wjodkï l<uKdlrkh

md,kh

fnod.ekSï wvqlr md,kh lsÍu

by< wjodku Kh wjodku .kqfokqlreg jeäld,hla

/|Sug isÿùu .kqfokqlreg bgqlr.;

fkdyels ùu' .kqfokqlreg ms<s;=rla ,nd.;

fkdyels ùu'

uOHia: wjodku

ÿrl:k ke;sùu mß.Kl ke;sùu

by<

n, mEu

Ndr .ekSu

by<

uOHia: wjodku igyka jerÈ WmlrK h,a mekSu tlu .eg¿jg iïnkaOfhka

kej; kej; weu;=ï ,eîu

my< wjodku

jxpdjka ke;sjqKq .Kqfokq fiajl Ñ;a; ffO¾hh

my< iïNdú;dj

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wjodkï u.skAwe;s n,mEu

úhyels nj

m%;spdr uÜgu

isÿùu Wmdh

by< my< uOHia: wjodku

ÿrl:k ke;sùu

mß.Kl ke;sùu

fnod.ekSu

my< my< my< wjodku jxpdjkA

ke;sjqKq .kqfokq

fiajl Ñ;A; ffO¾h

Ndr.ekSu

by< by< by< wjodkï Kh wjodku

.kqfokqlre jeäld,hla /§u

.kqfokqlreg bgqlr.; fkdyels ùu

.kqfokqlreg ms<s;=rla ,nd.; fkdyelS ùu

wvqlsÍu

yd

md,kh

my< by< uOHia: wjodku

igyka jerÈ

WmlrK h,a mekSu

tlu .eg¿jg kej; kej; weu;=ï ,eîu

md,kh

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wNHka;r md,kh

ud;Dldj – 2 wNHka;r md,k moaO;shl uQ,sldx.

msgq wxl – 51

wOHhk .%ka:hg wu;rj fldfida (COSO)wNHka;r md,k moaO;s rduqj ;=< ±lafjk ixrpl myla úia;rd;aulj my; meyeos,s flf¾.

1. md,k mßirhla

md,k mßirhla hkq wdh;khla yryd md,k moaO;shla we;s lsÍu i|yd ia:dms; lrkq ,nk m%ñ;Ska l%shdj,shka yd jHqyhka iuQyhls' wfmalaIs; yeisÍï rgdjla ;=< wNHka;r md,k moaO;shl jeo.;alu wjOdrKh lrkq msKsi wdh;khl wOHlaI uKav,h yd fcHIaG l<ukdlrKh úiska Bg wjYH ;dk iajrh (Tone)

iemhSu flf¾' wdh;kfha fkdfhla uÜgï j,ska ,eìh hq;= wfmalaIdjka bgqlr.ekSu i|yd l<ukdlrKh Bg iydh fõ' wdh;kfha úYajdikSh;ajh yd iodpdr w.hka" wdh;kfha wdKavqlrKh isÿùu wëlaIKh lsÍfï j.lSu ms<snoj wOHlaI uKav,hg n,h §fï mrdñ;shka" wdh;k jHqyh ieliSu yd wêldÍ n,h yd j.lSï mejÍu" iqÿiq mqoa.,hska wdl¾IKh lr.ekSu" j¾Okh lsÍu yd r|jd.ekSuo fufyhqïj, iM,;ajh uek ne,Su" Èß.ekaùu yd mdßf;daIs;h ms<snoj ±ä yslaóula we;slsÍu yd fufyhqïj,g j.ùu i|yd m%;s,dN m%odkh wd§ ish,a,u md,k mßirhg we;=,;a fõ' bka we;sjk md,k mßirh uq¿ md,k moaO;sh yrydu n,mEula we;s flf¾.

WodyrK :

jxl"wffk;sl fyda wkdpdr iïmkak ud¾. yryd Èß§ukd ,nd.ekSfï wjia:dwvq lsÍu fyda ke;s lsÍu i|yd f.k we;s l<ukdlrK ls%hdjka.

yeiSÍï rgdfõ m%ñ;Ska m%;sm;a;s m%ldYk" wdpdr O¾u ix.%yhka yd wdo¾Yfhkafiajl uKav, ±kqj;a lsÍu.

meyeÈ,sj ileiqkq ld¾hh úia;r yd ksmqk;djhka.

oË yd wjxl fiajlhska wdl¾Ykh lr.ekSu yd r|jd.ekSfï udkj iïm;am%;sm;a;sh.

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2. wjodkï ;lafiarej

iEu wdh;khlgu wNHka;r yd ndysr uQ,dY%j,ska meñfKk úúO wjodkïj,g uqyqK §ug isÿfõ' wjodkula hkq hïlsis isÿùula ksid wruqKq bIaGlr.ekSfï§ wk¾:ldÍj we;sjk ndOlhkah' wruqKq ;lafiare ls%hdj,sfha§ b;d l%shdYS,Sj yd mqkrdj¾Okj wruqKq imqrd,Su lr.; hq;=h' wdh;kh yryd wruqKq <.dlr.ekSfï§ we;sjk wjodkï ia:dms; wjodkï ord.ekSï ;=< isÿúh hq;=hehs ie,fla' tneúka" wjodkï l<ukdlrKh ks.ukfha§ wjodkï ;lafiare lsÍu tys mdolh jkqwe;' wjodkï ;lafiarefjys§ uq,skau ;sìh hq;= ;;aajhla jkqfha wdh;kfha úúO uÜgï iïnkaê;j wruqKq ;SrKh lr ;ssîuhs' fufyhqï" jd¾;dlsÍu yd wkql+,;ajhg wod,j wruqKqj,g we;súh yels wjodkï y÷kd.ekSug yd úYaf,aIKhg wod<j l<ukdlrKh meyeÈ,s wruqKq ks.ukh lrhs'

wdh;khg iqÿiq wruqKq .ek o l<ukdlrKh ie,ls,su;a fõ' wdh;khl mj;sk wNHka;r jHdmdr moaO;shg n,mEï we;súhyels ndysr mßir fjkialï yd wdh;kh ;=< we;súh yels fjkia ùï j,ska mek kef.k n,mEï o wjodkï ;lafiare lsÍfï§ ie,ls,a,g Ndckh lsÍug wjodkï l<ukdlrKh g isÿ fõ.

Wod# wdh;kfha wjodkï ;lafiare lsÍfï§ igyka fkdúh yels .kqfokq i,ld ne,Su" uQ,H m%ldYkj, we;=,;a jeo.;a ;lafiarejka y÷kd.ekSu yd úYaf,aIKh lsÍu ie,ls,a,g Ndckh fõ.

3. f;dr;=re yd ikaksfõokh

wdh;khl tys wruqKq bgqlr.ekSu ioyd wNHka;r md,k j.lSï wkqj lghq;= lsÍu wjYHh' wksl=;a wNHka;r md,k ixrplj, ls%hdldÍ;ajhg iydh ùu ioyd wod< ;;aaj f;dr;=re wNHka;r yd ndysr m%Njhka u.ska l<ukdlrKh úiska cks; lr.ekSu yd fhdojd .ekSu isÿlrhs' ikaksfõokh hkq wjYH f;dr;=re iemhSfï yd fnod.ekSfï ksrka;rfhka mqk mqkd lrkq ,nk ls%hdj,shhs' wNHka;r ikaksfõokh hkq wdh;kh yryd by<g" my<g iy yryg f;dr;=re jHdma; lsÍuhs' md,k j.lSï b;d ;Èka ie,ls,a,g Ndckh l<hq;= njg meyeÈ,s mKsjqvhla fcHIaG l<ukdldÍ;ajfhka fiajlhskag ,efí' ndysr ikaksfõokh fowdldrhls' wod< ndysr f;dr;=re we;=,;g m%fõYùugo wjYH;d yd wfmalaId ndysr wxYj,g ikaksfõokh ùuo bka ie,fia.

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4. md,k lghq;=

l<uKdlrk kshuhka yßhdldrj ls%hd;aul lsÍu yd wruqKq ,Õdlr .ekSfï§ wjodku wvq lsÍu i|yd ls%hdj,shka yd m%;sm;a;s u.ska iïmdokh jk lghq;= md,k lghq;= f,i ±lafõ' md,k lghq;= wdh;khl ish¿u uÜgï" jHdmdrfha úúO wjia:d" ls%hdj,shka yd ;dlaIK mßirh yryd isÿfõ' tajd ksjdrK yd wkdjrK iajrEmfhka isÿjk w;r Bg n,h §u" wkqu; lsÍu" mÍlaId lsÍu" ixfYdaOkh lsÍu yd jHdmdr fufyhqï iudf,dapk jeks ldhsl yd hka;%dkqidrfhka lrkq ,nk ls%hdj,Ska we;=,;a fõ' ld¾hhka fnodyeÍu" úix.kKh l%shdldrlï md,kh yd j¾Okh i|yd fhdod.kS' ld¾hhka fnodyeÍu m%dfhda.sl fkdjk úg§ l<ukdlrKh úiska úl,am md,k ls%hd ud¾. ixj¾Okh lrkq ,efí'

^w& ld¾h idOk iudf,dapkh WodyrK

whjeh f,aLk: mqfrdal:k yd mQ¾jld, fufyhqï iuÕ i;Hld¾hidOk iudf,dapkh lsÍu yd úYaf,aIKh lsÍu;

uQ,H fyda fjk;a ld¾hidOk f;dr;=re fjk;a o;a; ldKavj,g"úu¾Ykd;aul iy ksrjoH lsÍï yd iïnkaê; f;dr;=reo iu.idfmalaI;d we;slsÍu;

wNHka;r o;a;hka ndysr uQ,dY% f;dr;=re iu. iei|Su yd Y%s;hkaf.afyda ls%hdj,sj,Skaf.a ld¾h idOkhka iudf,dapkh lsÍu.

^wd& f;dr;=re ieliSu WodyrK

fhÿï md,k :

- jd¾;dj, ixLHd ksrjoH;djh mÍlaId lsÍu.

- .sKqï yd fYaI msßlaiqu mj;ajdf.k hdu yd iudf,dapkh.

idudkH f;dr;=re ;dlaIK md,kh :

- jevigyka fjkia lsÍï md,kh.

- jevigyka j,g fyda o;a;hkag m%fõYùï md,k.

^we& fN!;sl md,khka WodyrK:-

j;alï j,g iy jd¾;dj, m%fõYu we;s wdrlaIs; myiqlïo we;=¿jj;alïj,g fN!;sl wdrlaIdj.

mß.Kl jevigyka yd o;a; ,smsf.dkq j,g m%fõYùug n,h ,nd§u.

md,k jd¾;dj, ±lafjk m%udKhka l,skal, .ek ne,Su yd iei|Su^WodyrK # uqo,a" wdrlaIdj yd f;d. .Kka .sKqï jd¾;d iu. iei|Su&.

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^wE& ld¾hhka fnod§u'

fuuÕska woyia jkqfha .kqfokq wkqu; lssÍu igyka lsÍu yd j;alï Ndrh hk ld¾hhkaf.a j.lSu fjk fjku mqoa.,hkag mejÍu' ld¾hhka yqol,d lsÍfuka ;ks mqoa.,hl=g ;u idudkH ld¾hh mßmdáh ;=<§ jerÈ yd jxpd isÿlsÍu yd tajd jika lsÍug we;s wjia:d yels;dla ÿrg wvq lsÍuhs.

5. wëlaIKh

È.ska È.gu lrf.k hkq ,nk we.hSï yd fjk fjku lrkq ,nk we.ehSï j,ska fyda ta foflysu iïnkaO;djfhka wNHka;r md,kfhys tla tla ixrplj, uQ, O¾u ls%hd;aul ùu isÿjk mßÈ wNHka;r md,kfhys wNHka;r md,k ixrpl my ;sîu yd ls%hd;aulfõ±hs ±k .ekSu isÿflf¾' jHdmdrhla tla tla uÜgfï ls%hdj,shg we;=,;a lrkq ,nk ksrka;r we.ehSï ls%hdj,sh ksid ld,Sk f;dr;=re ,nd.ekSu isÿfõ' wjodkï we.ehSu yd ksrka;rfhka lrf.k hkq ,nk fufyhqï we.ehSïj, M,odhSl;ajh yd fjk;a l<uKdlrkfha ie,lSu fya;= fldgf.k fjk fjku l,ska l,g lrkq ,nk we.ehSï úIh m:fhka iy jdr .Kkska fjkiafõ' ks.ukhka"kS;s iïmdoljrekaf.a kshuhka m%ñ;s ie,iqï lrkakkaf.a ks¾foaY fyda l<ukdlrKh yd wOHlaI uKav,h úiska lrk kshuhkag idfmalaIj fidhd.kakd wvqmdvqlï we.ehSug ,lalsÍug l,ukdlrKhg yd wOHlaI uKav,hg WÑ; mßÈ fhduq flf¾.

WodyrK :-

nexl= iei÷ï ld,Skj ms<sfh, lrkqfhao hkak iïnkaOjl<uKdlrk iudf,dapkh.

úl=Kqï .súiqïj, fldkafoais wkqj úl=Kqï isÿlrk wh wkql+,;ajholajkafkaa±hs hkak iïnkaOfhka wNHka;r ú.Kljrekaf.a we.ehSï'

wdh;kfha iodpdr yd jHdmdßl m%;sm;a;s wkq.ukh flfrk kS;sfomd¾;fïka;=fõ úuiSu.

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wkq ud;Dldj – 6 md,k mámdá

msgq wxl – 57

wOHhk .%ka:hg wu;rj j.= igyfka 4 jk fma,sfhys "l<uKdlrK md,khka "jeäÿrg;a fufia meyeÈ,s flf¾'

l<uKdlrK md,khka

ish¿u wNHka;r md,k l%u ksishdldrj ish¿u fiajlhska úiska wkq.ukh flf¾hehs l<ukdlrKh iEySug m;aúh hq;=h' l%shdldÍ l<ukdlrKh yd wNHka;r md,k YS%;h yßhdldrj ls%hd;aul fõ±hs fidhd ne,Su i|yd f;dr;=re iemhSï udOHhla ia:dms; úhhq;=ùu Bg we;=,;a fõ'

tneúka l<ukdldÍ;ajh uÕska ksrka;r we.ehSu yd úYaf,aIKfhka yd È.ska È.g lrkq ,nk iudf,dapk j,ska md,khka isÿlrhs' ;jo md,khka M,odhSj ms<smÈk njg iy;sl lr .ekSug m%;sm;a;s yd mámdá ia:dms; lr l%shd;aul flf¾'

WodyrK : whjeh md,kh

nyqj¾K m%Yakh- l<uKdlrK md,k

—id¾:l;aj˜ mdif,a jHdmdßl l<uKdlreg tu mdif,a ls%hd;aul lrwe;s md,khka ;ju;a id¾:lj bgqfõ±hs ±k.ekSug wjYHj we;' fï i|yd Tyq l<hq;af;a :

^w& hï uqo,a fidrd .ekSula isÿù ;sfí±hs wksl=;a ish¿u jHdmdr mdi,a l<ukdlrejkaf.ka úuish hq;=h'

^wd& .kqfokq" igyka jd¾;d iy iei|Sï wkqj wfmalaIdjka bgq ù ;sfí±hs yÈis mÍlaIK l<hq;=h'

^we& mdif,a wNHka;r md,khka .ek wNHka;r ú.Kljrfhl=f.ka úuish hq;=h'

^wE& by; ish,a,uh'

ms<s;=r

ksjerÈ ms<s;=r "we"hkakh'

ixúOdkhl mj;sk wNHka;r md,k moaO;sfhys ld¾hlaIu;d iïnkaOfhka iy;sl lrkq ,nkafka wNHka;r ú.Kk fomd¾;fïka;=jhs'

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isoaê wOHhkh

—iuka wdmkYd,dj˜ Wfoa lEu" Èjd leu iy rd;S% lEu úfYaIs; mdßfNda.slhka msßila fjkqfjka iemhSu lrf.k hhs' my; i|yka wNHka;r md,k moaO;sh iuka wdmkYd,d ysñ úiska tys fufyhqï id¾:l lr .ekSu i|yd fhdodf.k we;' iEu fiajlfhl=u ffokslj mQ¾j wxl fhÿ .kqfokq ì,am;%" ish,a,u uqo,a frðiagrfha we;=,;a lrhs' fmd;a ;nkakd úiska tlS .kqfokqldr ì,am;% uqo,a hka;%h iu. i,ld ;ekam;a ,ehsia;= .;lr Bg wod,j nexl=fjys uqo,a ;ekam;a lrhs' wk;=rej whs;slre úiska ;ekam;= ,ehsia;=j tl;=lr uqo,a frðiagrfha ±lafjk .Kk iu. .,mhs' whs;slref.ka fmd;a ;nkakd fj; isÿjk wëlaIKh m%udKj;a fkdjkqfha fmd;a ;nkakd úiska nexl=jg ;ekam;= f.khdu isÿ lsÍu" wod< .kqfokq ldr ì,am;a" uqo,a frðiagrh yd ;ekam;= ,ehsia;=j wdÈh yeisrùu wdÈh isÿlrkq ,nk fyhsks' ieneúkau fmd;a ;nkakd úiska ;=ka uila ;=< ffoksl uqo,a ,eîï j,ska fldgila ,eîï l=ú;dkais w;ayer ±ófuka jxpdlrkq ,en we;.

by; ÿ¾j,;d u.yeÍu i|yd my; ioyka wNHka;r md,khka ls%hd;aul l< yel.

• ish¿u foa fmd;a ;nkakdg mejÍu isÿ fkdlr jev lghq;= fiajlhska w;r fnod yeÍu'

• uqo,a ;ekam;a lsÍug fmr ffokslj .Kka ne,Su' • úl=Kqï jd¾;dj ffoksl ;ekam;= ,ehsia;=j iu. iei|Sfuka Èkm;d

;ekam;a lrk uq¿ uqo, ,enqKq uqo,a iu. .e,fma±hs mÍlaId lsÍu'.

wkq ud;Dldj – 8.1 k,dj msöfï l%uh

msgq wxl – 62

wOHhk fm<fmd;g wu;rj, “k,dj msöu ” ;jÿrg;a fufia meyeÈ,s flf¾.

k,dj msöu (Whistle-blowing)

rdcH wdh;khl fyda mqoa.,sl wdh;khl tla fiajlhl= tys isÿjk ¥IK" kS;s úfrdaë ls%hd fyda fjk;a jerÈ ls%hd ms<sn|j uyckhd fyda by< l<ukdldß;ajh ±kqj;a lrhs' ;u iyprhska fyda l<ukdlrejka úiska lrkq ,nk jerÈ ls%hd" iajdëk mqoa.,hl=g fyda kshdulhskag fyda okajd isàug bka wjldY ,efí.

k,dj msöï ls%hdj,shka ia:dms; lsÍfï§ ú.Kk fldñáhg jxpdjkajd¾;d lrk whf.a wkkH;dj wkdjrKh fkdjk mßÈ l< yelsfõ.

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ud;Dldj – 12 md,kh yd wjodku

msgq wxl – 67

wOHhk .%ka:fhys "ixia:dksl wdKavqlrKh" wOHlaI uKavfha yd fjk;a fldñáj, ld¾hNdrho we;=¿j fuf,i ;jÿrg;a úia;r flf¾.

ixia:dksl wdKavqlrKh

leânß ks¾jpkh

ixia:dksl wdKavqlrKh hkqfjka b;d jHhla: ks¾jpkh f,i ±lafjkqfha "iud.fï wOHlaIKh jk yd md,kh jk moaO;shhs" ^leânß fldñáh 1992& jvd;a ksYaÑ; wkaoñka lsjfyd;a ta jkdys úúO mrÿNdrlrejka f.a ysñlï ;=,kh lsÍu ke;fyd;a cd;Hka;r .KldêldÍkaf.a iïfï,kh (IFAC)olajk wkaoug "l<ukdlrKh" wOHlaI uKav,h" md,l fldgialrejka" iq¿ fldgialrejka yd fjk;a we,aue;s md¾Yj w;r we;s iïnkaO;djhhs'

OECD ks¾jpkh

ixia:dksl wdKavqlrKh hkq iud.ul l<ukdlrKh tys wOHlaI uKav,h tys fldgia lrejka yd fjk;a mrÿNdrlreka w;r we;s iïnkaO;djhhs' ;jo iud.ul wruqKq ks.ukh lsÍu yd tajd ,Õdlr .ekSu yd ls%hdldÍ;ajh isÿjk wkaou wëlaIKhg Ndckh lsÍu m%;smdokh lsÍu ixia:dksl wdKavqlrKfhka isÿflf¾'

wdKavqlrK jHqyh wOHlaI uKav,fhys msysgqjd we;af;a iydhl lñgq ;=kla we;=,;a lrñks' tajd kï ú.Kl lñgqj" mßY%ñl lñgqj" kïlsÍfï lñgqj hkqfjks' ixhqla;" ukdmd,k mßp ix.%yh" wOHlaI uKav,fhys" ú.Kk lñgqfjys idlÉPdù we;af;a fufiah :

wOHlaI uKav,h

iEu fmdÿ iud.ulau ls%hd;aul úhyels uKav,hlska uq,aúhhq;= w;r bka iud.fï wOHlaIKh u. fmkaùu yd md,kh isÿúh hq;=h' iud.fï WmdhYS,s u. fmkaùu yd l<ukdlrKh M,odhslj wëlaIKh lsÍu l<hq;= w;r wOHlaI uKav,h wjxlj" úplaIKj yd ie,ls,su;aj iud.fï yd fldgialrejkaf.a Wmßu reÑh wkqj lghq;= l<hq;=h'

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;u ld¾hNdrh bgqlsrkq i|yd wOHlaI uKav,h fuys ±lafjk lreKq iïnkaOfhka

j.lsj hq;=h'

• jHdmdr Wmdh M,odhsj ls%hd;aul ùug ie,iSu'• Wmdh ls%hd;aul lsÍug m%Odk úOdhl ks,OdÍ yd l<ukdlrK lKavdhu

wjYH ksmqk;d" m<mqreoao yd ±kqu w;ska mßmQ¾K nj'• kS;s" fr.=,dis yd wdpdr O¾u wkq.ukh lsÍu'• ixia:dksl ;SrKj,§ fldgia lrejkaf.a we,au ie,lSug Ndckh lsÍu.

ú.Kk lñgqj

.sKqï m%;sm;a;s f;dard.ekSu" uQ,H f;dr;=re jd¾;dlrKh yd wNHka;r md,k uQ,O¾u fhdod.ekSug bjy,a jk f,i mdßoDYHNdjhlska hqla; ms<sfj;a wkq.ukh lssßu yd iud.ï ú.Klhska iuÕ iïnkaO;djla we;s lr .ekSu l<hq;=h' ú.Kkfha úIh m:h" m%;sM, yd M,odhs;dj ú.Klf.a ffiajÍNdjh yd wruqKq úu¾Ykhg Ndckh lsÍu ú.Kk lñgqj we;=,;a lghq;a;la f,i ie,lsh hq;=h' ú.Kljre iud.ug m%udKj;a f,i ú.Kk fkdjk ld¾hhka lrkq ,nk úg ú.Kljreka tys iajNdjh m%udKh ie,ls,a,g .ksñka wruqK" iajdëk;ajh yd w.h hk lreKq w;r ;=,khla we;slr.; hq;=h'

mdßY%ñl lñgqj

úOdhl fY%aKs mdßY%ñl i|yd m%;sm;a;shla o tla tla wOHlaIl jreka i|yd mßY%uh fhdackd fm<lao i|yd mdßoDIHNdjhlska hqla; ls%hdj,shlao ia:dms; l,hq;=h' lsisu wOHlaIljrhl= ;u mßY%uh ;SrKh lsÍu fkdl< hq;=h.

wOHlaI uKav,h w;r we,au iïu; we;s fkdjkq jia mdßY%ñl lñgqjla wOHlaI uKav,h i|yd ia:dms; l<hq;=h.

kï lsÍfï lñgqj

uKav,fha wOHlaIjrekag ;sìh hq;= iqÿiqlï" ksmqk;d iy pß; ,laIK úNd. lsÍu kï lsßfï fldñáh úiska bgq flf¾' iud.fuka iud.ug fjkiajk fjk;a lghq;=o kï lsÍfï uKav,hg wh;a ld¾hhkah'

lñgqfõ j.lSï fufiah.

uKav,hg m;alsÍu yd kej; m;alsÍu ms<snoj iqÿiq wêldrS m;%hla fhdackd lsÍu,

wOHlaI uKav,hg m;a lsÍu yd kej; m;alsÍï i,ld ne,Su,

wOHlaI uKav,hg fyda iNdm;s jrhdg m;aùï ms<snoj Wmfoia ks¾foaY lsÍu'

wOHlaIjrfhl=g ;u lghq;= bgqlsÍug yelshdjla ;sfío yd tlS lghq;= yßhdldrjbgqlrkafkao hkak i,ld ne,Su.

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wkq ud;Dldj – 12.3 wNHka;r md,khka iïnkaOfhka ú.Kljrekaf.a j.lSu

msgq wxl – 68

12.3 jeks fldgfiys m<uqjeks fþofhys olajd we;s "wNHka;r ú.Klg wNHka;r md,khka iïnkaOfhka lsisÿ j.lSula ke; "hkak my; ±lafjk mßÈ fjkia úh hq;=h.

wNHka;r md,kh ms<sn|j ú.Kljrekaf.a j.lSï

wNHka;r md,kh .ek ;SrKhka yd ls%hd;aul lsÍu ms<sn| uQ,sl j.lSu l<ukdlrKh fj; mejf¾' wNHka;r md,k jHqyfha fldgila jYfhka wNHka;r md,kh ms<sn| wëlaIKh yd iudf,dapkh lsÍu wNHka;r ú.Kljrekaf.a j.lSu fõ' wNHka;r md,kh iïnkaOfhka hïlsis jeäÈhqKq úhhq;= wxY ms<sn| wNHka;r ú.Kl úiska l<ukdlrKhg jd¾;d l<hq;=h' túg l<ukdldß;ajh úiska md,khka iïnkaOj wjYH ls%hdud¾. ;SrKh lrhs.

1 jk m%Yakh

wNHka;r ú.Kk ls%hdj,sh uekúka úia;r lrkq ,nkafka ljr m%ldYh u.skao?

^w& wdh;khl fufyhqï jeä ÈhqKq lsÍu yd w.h jeälsÍug'

^wd& wjodkï l<ukdlrKh yd md,k jHqyh (Design) ks¾udKh lsÍug yd ls%hd;aul lsÍfï§ l<ukdlrKhg iydh ùug'

^we& l<ukdlrKhg fiajhla jYfhka wdh;kfha jHqyh mÍlaId lsÍu yd we.hSu.

^wE& ndysr ú.Kljreka i|yd wdh;kfha wNHka;r md,k jHqyh wëlaIKh lsÍu'

ms<s;=r

ksjerÈ ms<s;=r ^wd& h'

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2 jk m%Yakh

ksIAmdok iud.ul iajhx;Dma;s yd ;=gqmygqq is;e;s (Complacement Person) m%Odk

úOdhl ks,Odßhl= úiska fuu m%ldYh lr we;' "wm fj; b;d úYsIaG wNHka;r

md,k moaO;shla we;s fyhska .sKqï jd¾;dj, lsisjla jerÈh fkdyel. "

wjYH jkqfha"

md,khka yd fufyhqï iïnkaOfhka wNHka;r md,k moaO;ssh u.ska we;eïúg wjodkï rys; md,khla isÿfkdlrk wjia:d myla úia;r lrñka bka tla tla ì|jeàulg WodyrKhla ne.ska imhkak.

ms<s;=r

my; i|yka fya;= ksid wNHka;r md,kj, wruqKq idlaId;a lr.ekSug fkdyelsjkq we;,

• wi;=gqodhl f,i ks¾udKh jQ md,k # Wod# w;sld, i|yd wkque;sh wjYHfkdùu.

• wi;=gqodhl mqyqKq lsÍï # fiajlhska l=uk md,khka l%shd;aul l<hq;=±hsfkd±k isàu' Wod# weKjqï Ndr.ekSug fmr .kqfokqlrejl=f.a Kh §ug iqÿiq;;ajfha isào hkak msßlaiSug fiajlhka mqyqKqlr fkd;sîu.

• md,khka l%shd;aul fkdlsÍu # Wod# ld,h yd Y%uh b;sßlr .ekSu i|yd KhiajNdjh msßlaiSu .ek ;elSula fkdlssÍu.

• ÿiaikaOdkh # fofofkl= fyda Bg jeä fiajl .Kkla hï md,khla fkd;ldyeÍug tlÕ;djhlg meñKSu' Wod# iemhqï bkafjdhsishlg wkque;shfkd,eî ;sìh§;a th ms<s.ekSu' iuyr úg wod< NdKav ñ;%hkag § ;sìh yel'

• md,k wNsnjd hdu # ksIamdokh weKysàulg ;=vqfok ksIamdok ls%hdj,shfkdkj;ajd isÿlrf.k hdug wjYH wuqøjHh weKjqïlsÍug wu;l lsÍu f,ihful= úiska iemhqï weKjqï heùu wu;l lsÍu" fyd| ñ,la ,nd.ekSugwjYHlrk mÍlaIdlsÍfï ls%hdj,sh w;yer ÿrl:kfhka weKjqï Ndr§u.

• udkqIsl jerÈ' flfkla Kh iSudj mÍlaId l,o tys m%udKh jrojd jgyd.ekSu.

• wjia:d iSñ; neúka fufyhqï lghq;=j, md,khka fkd;sîu' Wod# jdykúlsKSu l,d;=rlska isÿjk fyhska fyd| ñ,la ,nd.ekSug ia:dms; md,kl%uhla fkd;sîu.

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3 jk m%Yakh

wOHlaIuKav,fha wNHka;r md,kh ms<sn| fufyhqï j.lSu l<ukdlrKhg mjrk w;r l<ukdlrKh úiska wNHka;r md,kfhys ld¾hlaIu;djh$iM,odhl;ajh ms<sn|j wOHlaIl uKav,h fj; j. úh hq;=h.

wjYH jkqfha"

(1) l<ukdlrKh uÕska .; hq;= wNHka;r md,kh ms<sn|j j.lSï y;rla i|yka lrkak.

(2) fmdÿ iud.ul wNHka;r md,kh ms<sn|j wOHlaI uKav,hlska bgqúh hq;= ld¾hhka yhla i|yka lrkak.

ms<s;=r

(1.) wNHka;r md,kh ms<sn|j my; i|yka mjrkq ,enQ j.lSï j,g l<ukdlrKh j.lsj hq;=h'

• md,k ks¾udKh wkqu; lsÍu.

• md,khka yßhdldrj ls%hd;aul lsÍu iy;sl lr.ekSu.

• md,k f;dr;=re wod< md¾Yjhkag ±kaùu iy;sl lr.ekSu.

• md,k jHqyfha iM,odhsl;ajh mÍlaIdlr ú.Kk lñgqjg fyda uKav,hgjd¾;d lsÍu.

(2.) wNHka;r md,kh ms<sn|j wOHlaI uKav,h fj; my;ska i|yka j.lSï mejf¾ #

• fldgialrejkaf.a wdfhdack yd iud.fï j;alï wdrlaId lsÍu i|yd wOHlaIuKav,h fj; ksjerÈ wNHka;r md,khla ;sìh hq;=h.

• iud.fï wruqKq idlaId;a lr.ekSu ms<s|j wNHka;r md,kh idOdrK iy;slùula^taldka; iy;slhla fkdfõ& iemhsh hq;=h.

• wNHka;r md,k moaO;sfha ks¾udKh yd M,odhS ;;a;ajh iudf,dapkh lsÍu.

• jd¾Isl jd¾;dfjys" wNHka;r md,kfhys id¾:l;ajh ms<sn|j wOHlaIuKa,fhys m%ldYhla we;=,;a úhhq;=h' fuu m%ldYfhys wOHlaI uKa,fhaj.lSu Ndr.kakd njg m%ldYhla we;=,;a úhhq;=h' wkdjrKh lr.;a hïwNHka;r md,k .eg¿jla fjf;d;a th úi|k wdldrho m%ldYs; úhhq;=h.

• jeo.;a wjodkï y÷kd.ekSu" we.hSu yd l<ukdlrKh i|yd ;;ald,Skjmj;sk jHqyhla ;sìh hq;=h.

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iemhqï pl%h

wkq ud;Dldj – 2.2 iemhqïlrejka f;dard .ekSu iy we.hSu

msgq wxl – 80

wOHhk .%ka:hg wu;rj" úNj kj iemhqïlrejl= y÷kd.ekSfï wdldrhka follaa f,i my; m%Njhka fol we;=<;a l< yelsh.

mqj;am;a" fj<| iÕrd" c¾k,a" kdudj,ska jeks udOH u.ska.

fj<| m%o¾Yk i|yd iyNd.S ùfuka.

m%Yakh

wjia:d lsysmhl§ wvq .=Kd;aulNdjfhka hq;= wuqøjH iemhSu fya;=fjka HTC mqoa.,sl iud.u tys iuyr j¾;udk iemhqïlrejka ms<sn|j w;Dma;su;a ù we;' fuu ;;ajh meyeÈs,sju .ekqïlrejka úsiska ñ,g.;a fndfyda ksIamdok wdmiq tùugo fya;= ù we;' tuksid fuu iemhqïlrejka fjkqjg fjk;a iemhqïlrejka f;dard.ekSu i|yd wOHlaIl uKav,h i,ldn,ñka isà.

HTC mqoa.,sl iud.ug wuqøjH iemhSu i|yd kj iemhqïlrejka y÷kd.; yels wdldrhka$úê ;=kla ,ehsia;=.; lrkak .

ms<s;=r ^my; oelafjk tajdhska ´kEu ;=kla&

l¾udka;h iïnkaO mj;sk ±kqu ;=<ska

wod< iemhqïlrejkaf.ka NdKav ñ,g .kakd .ekqïlrejkaf.a ks¾foaYfhka

wka;¾cd, yryd

mqj;am;a" fj<| iÕrd"c¾k,a" kdudj,ska jeks udOH u.ska.

fj<| m%o¾Yk i|yd iyNd.S ùfuka.

iemhqïlrejkaf.a fj<| ksfhdað;hl=f.a ud¾.fhka <Õdùu.

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mßÉfþoh 4

wkq ud;Dldj – 2.2 iemhqïlrejka f;dard.ekSu iy we.hSu msgq wxl – 80

iemhqïlrejka f;dard .ekSfï l%uhla f,i" fgkav¾ l%uh ms<sno flá ye¢skaùula iemhqïlre f;dard.ekSu iy we.hSu hk 2'2 wkq ud;Dldj hgf;a we;=<;a lsÍu wjYH fõ'

fgkav¾ ls%hdj,sh

úfYaIfhka" úYd, m%udKhkaf.ka ñ,g .ekSfï§ fyda by< jákdlulska hq;a NdKav ñ,g .ekSfï§ rdcH wxYfha fukau fm!oa.,sl wxYfhao jHdmdr ixúOdk úiska iemhqïlrejka f;dard.ekSu i|yd fhdod.kq ,nk ls%hdj,shls' foam, msßh; yd WmlrK ms<snoj idlÉPd lrk mßÉfþo 07 ^msgq 171& 3'1 wkq ud;Dldj" fuu mßÉfþofha 2'2 wkq ud;Dldj iuÕ wOHhkh l< hq;=h'

ud;Dldj - 3

ñ,§ .ekSfï§ whjeh md,kh

msgqj – 81

whjeh md,khkag wu;rj wdh;khl ñ,g.ekSfï msßjeh md,kh lsÍug m%ñ; msßjeh moaO;sho Wmldrs fõ' m%ñ; msßjeh iy úp,H;d úYaf,aIKh ms<sn|j flá úia;rhla my; § we;'

m%ñ; msßjeh iy úp,H;d úYaf,aIKh

m%ñ; msßjeh hkq hïlssis ls%hdj,shl we;ss ls%hdldrlï i|yd msßjeh m%ñ;hka ia:dms; lsÍu fõ' i;H msßjeh iy m%ñ; msßjeh w;r mj;sk fjkig fya;= y÷kd.ekSug úp,H;d úYaf,aIKh WmldÍ fõ'

WodyrK jYfhka ;u iud.fï wuqøjH tallhl msßjeh remsh,a 30la nj ABC

iud.u weia;fïka;= lr we;' udi ;=klg miqj tallhl i;H msßjehîdudkH& remsh,a 32'50 laa úh' tuksid wjdisodhl úp,kh tallhlg remsh,a'2'50ls' fuhg WoaOukh" iemhqfï mj;ssk ysÕh ksid ñ, by< hdug we;sjk mSvkh fukau th wdkhkhg$wdmkhkhg iïnkAO wdkhkhla kï úfoaY úksuhg idfmalaIj remsh,a wjm%udKh ùu jeks fya;= n,mE yelsh' fï wdldrhg wdh;khlg msßjeh fjkiaùïj,g fya;= y÷kd.; yels w;r" ñ,§.ekSï iïnkaO msßjeh md,kfha§ wh;kfha fld;rï id¾:l;ajhla ,Õd lrf.k we;so hkak ;SrKh l< yelsh'

fuu úsp,;djhka ñ, iïnkaOj fukau tall iïnkaOfhkao y÷kd.; yelsh'

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mßÉfþoh 4

wkq ud;Dldj – 4.1 ñ,oS .ekqï wêhdpkh

msgq wxlh – 83

hdj;ald,Sk lrk,o .ekqï wêhdpkhl wdlD;shla my; olajd we;'

igyk # ms<sfh, lsÍu" mÍlaId lsÍu iy wkque;sh ,ndoSu hk ld¾hhka fnod fjka lsÍfuysoS ksjerÈ wNHka;r md,khla wjYH fõ' ta wkqj fï i|yd fjk fjku w;aikalrejka we;=,;a lr ;sfí'

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ud;Dldj – 4.2 ñ,oS .ekqï weKjqumsgq wxlh– 84

hdj;ald,Sk lrk,o ñ,oS .ekqï weKjqul (Purchase Order)wdlD;shla my; olajd we;.

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ud;Dldj – 6.5 cd;Hka;r NdKav úlsKSsu i|yd jQ tlai;a cd;skaf.a iïuq;sh

(UNCISG) msgq wxl – 93, 94 iy 95

wOHhk .%ka:fhys § we;s meyeÈs,s lsÍï j,g wu;rj" cd;Hka;r NdKav úlsKSu i|yd jk .súiqï iïnkaOfhka jk tlai;a cd;Skaf.a iïuq;sfha we;s kshuhka ;jÿrg;a my; meyeÈ,s lr we;.

cd;Hka;r NdKav úlsKSug wod<j by; iïuq;sfha kshuhka rdYshla mj;S' tajdfhka iuyr kshuhka ms<sn|j 6'5 fldgi hgf;a idlÉPdlr we;' oekgu;a idlÉPd lrwe;s kshuhkag wod<j wu;r lreKq lsysmhla iy ;j;a oek.;hq;= lreKq lsysmhla my; § we;.

cd;Hka;r NdKav úlsKSu i|yd jk .súiqï iïnkaOj we;s tlai;a cd;skaf.a iïuq;sh (UNCISG)

fuys wruqK jkqfha cd;Hka;r fj<|du i|ydjk .súiqï iïnkaOfhka uÕ fmkaùï ,nd§u fõ' kuq;a fuh jHdmdr wdh;k folla w;r NdKav úlsKSu i|yd mj;sk .súiqï i|yd muKla wod< jk iïuq;shla jk w;r" ta u.ska iDcqj mdßfNda.slhskag NdKav úlsKSu" ^Wod # ;ks mqoa.,hska" mjq,a fyda l=gqïN& úÿ,sh úlsKSu iy iud.ï fldgia" wdfhdack iqrlaIs;"keõ" hd;%d" .=jkahdkd úlsKSu hkdÈssh neyer flf¾.

cd;Hka;r fj<| lghq;= i|yd fj<| .súiqula ilial< hq;= wdldrh .eKqïlref.a iy úl=Kqïlref.a j.lSï" .súiqï lv lsÍu iïnkaOfhka mj;sk ms<shï hkdÈh fuu iïuq;sh u.skaa meyeÈ,sju i|ykalr we;' tuksid fuu.ska úfoaY rgj,a iuÕ we;s jdKsc .kqqfokqj, we;s wúksYaÑ;Ndjh bj;alsÍug Wmldr fõ' wjidkfha§ wdkhklre fukau wmkhklreo fuu.ska m%;s,dN ,nd.kSS'

fuu iïuq;sh fldgia y;rlska iukaú; fõ.

m<uq fldgi (j.ka;s 01-13 olajd)

fuu fldgi u.ska fuu iïuq;sh fhdod.kqq ,nk lafIa;%hka ms<sn|j úia;r flf¾' thg wkqj fuh wod< lr.; hq;af;a rgj,a folla w;r mj;sk jHdmdr wdh;k folla w;r NdKav úlsKSula iïnkaOfhka muKs' thska woyia lrkq ,nkafka fuh cd;Hka;r NdKav úlsKSu i|yd muKla wod< jk w;r foaYSh NdKav úlsKSu i|yd fhdod.; fkdyels njhs.

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fojk fldgi (j.ka;s 14-24 olajd)

fomd¾Yjh w;r .súiqu ilia lsÍu iïnkaOj fuu fldgiska úia;r flf¾' WodyrKhla f,i"tla rgl wdkhklrefjl= hï ksYaÑ; NdKav m%udKhla wdkhkh lr.ekSu i|yd weKjqula isÿlrkafka hhs is;kak' th .súiqug wod<j fhdackdj fõ' tu fhdackdj wmkhklre úiska ms<s.;fyd;a fomd¾Yjh w;r .súiqulaa we;sfõ' tu.ska md¾Yjhka folu .súiqfuka nef|a'

f;jk fldgi (j.ka;s 25 isg bÈsßhg)

fuu fldgi u.ska wod< md¾Yjhkaf.a j.lSï" .súiqï lv lsÍu iïnkaOfhka jk ms<shï " úl=Kqïlref.kaa .ekqïlreg NdKav iïnkaO wjodku flfia iy ljr wjia:dfõ§ yqjudre jkafka o hkak wdjrKh flf¾.

úl=Kqïlref.a j.lSï

1. NdKav fnodyeÍu iy ,shú,s Ndr§Su.

iuyr úl=Kqï .súiqïj,g wkqj úl=Kqïlre úiska wod< NdKav m%udKh hï ksYaÑs; ia:dkhlg fnod yeßh hq;=h'^Wod# FOB moku u; kej olajd muKla NdKav fnodyef¾&flfia kuq;a" iuyr .súiqïj,g wkqj NdKav fnod yeÍu iïnkaOfhka úl=Kqïlreg wju j.lSula mj;S' ^Wod# Ex-works& fuys§ .eKqïlre wjYH NdKav úl=Kqïlref.a jHdmdr ia:dkfha iQodkïlr ;nk w;r t;eka isg NdKavj, j.lSu .eKqïlre i;=fõ' tuksid th úl=Kqï .súiqfï fldkafoaiS u; r|d mj;S'

tu iïuq;shg wkqj my; wdldrhg NdKav fnodyeÍu isÿl< hq;=h' (j.ka;s 33)

^w& úl=Kqï .súiqfï hï ksYaÑ; Èkhla i|yka jkafka kï tu Èkg NdKav fnodyeßh hq;=h'

^wd& úl=Kqï .súiqfï hï ld,mßÉfþohla i|yka jkafkakï tu ld,mßÉfþoh we;=,; hï ksYaÑ; Èskl NdKav fnodyeÍu isÿl< hq;=h'

^we& wfkl==;a wjia:dj," .súiqu ilialr wjika ù idOdrK ld,mßÉfþohla we;=,; NdKav fnodyeßh hq;=h'

NdKav fnodyeÍug wu;rj .Kqfokqjg wod,j úl=Kqïlre úiska wjYH ,shú,s iQodkï l,hq;= w;r" NdKav m%udKh .eKqïlref.a jrdfhka ksoyia lr.ekSu i|yd kshñ; fõ,djg tu ,shú,s .eKqïlreg ndrÈh hq;=h.

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2. NdKavj, wkql+,nj iy f;jk md¾Yjhkaf.a jkaÈs b,a,Sï

.súiqfï úia;r i|yka wdldrhg úl=Kqïlre úiska".=Kd;aul núka hq;= ksjerÈ NdKaav m%udKhka fnodyeßh hq;=h' .súiqug wkql+, fkdjk whqßka" úl=Kqïlre úiska" .=Kd;aul núka wvq fyda wjYH m%udKhg jvd wvqfjka fyda jeäfhka NdKav fnodyßkq ,enqjfyd;a wod< NdKav wdmiq tùug fyda isÿjQ mdvqj i|yd w,dN b,a,Sug .ekqïlreg whs;shla we;' ^j.ka;ss - 35&

.eKqïlref.a j.lSu

1' jákdlu f.ùu iy NdKav ,nd.ekSu

fuu iïuq;shg wkqj iy .súiqïj, wjYH;djhkag wkqj".eKqïlre úiska NdKav i|yd f.ùïlr NdKav ,nd .; hq;=h' fndfyda wjia:d NdKavj, jákdlu iy f.ùïj,g wod< wfkl=;a fldkafoais úl=Kqï .súiqfï we;=,;a fõ'ksjerÈ fõ,dfõksjerÈ jákdlu fkdf.jkafka kï iy .súiqfï fldkafoaisj,g wkql+, fkdjkafka kï NdKav ,nd.ekSug .ekqqïlre ysñlï fkd,nhs'bka woyia jkafka úl=Kqïlre NdKav fnodyeÍu isÿ lsÍug yelshdj ,nd§u i|yd wjYHjk j.lSu .eKqïlre úiska bgqfkdlr we;snjhs'

úl=Kqïlre fyda .eKqïlre úiska .súiqu lv l, wjia:djl .;yels ms<shï

iuyr wjia:dj, .eKqïlre fyda úl=Kqïlre .súiqfï wod< fldkafoais lvl, yelsh'tfia isÿjqjfyd;a wfkl=;a md¾Yajhkag^.eKqïlreg iy úl=Kqïlreg& .;yels úl,am ls%hdud¾. rdYshla mj;S' ta w;ßka ms<shï lsysmhla my; olajd we;.

.eKqïlreg mj;sk ms<shï

NdKav .súiqug wkql+, fkdjkafka kï" fuu iïuq;sh wkqj ta i|yd wdfoaYlNdKav fnodyßk f,i .ekqïlreg okajd isáh yelsh'ta ioyd .ekqïlreúiska NdKav .súiqug wkql+, fkdjk nj okajd isàu wjYH fõ'^j.ka;s- 46&

úl=Kqïlreg ;u j.lSu bgqlsÍu i|yd .eKqïlre úiska idOdrK wu;rld, mßÉfþohla ,ndÈh yelsh'^j.ka;s - 47&

.ekqïlre úiska .súiqu wj,x.= jQ tlla njg okajd issáh yelsh' túg j,x.=.súiqula ;jÿrg;a fkdmj;S'

.ekqïlre úiska úl=Kqïlref.ka isÿq jQ mdvq i|yd jkaÈ b,a,d isáh yelsh'

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úl=Kqïlreg mj;sk ms<shï

NdKav i|yd f.ùï lr NdKav Ndr.kakd f,i úl=Kqïlre úiskaa.ekqïlref.ka b,a,d isáh yelsh' ñka woyiajkafka"t;eka isg NdKav i|ydj.lSu .ekqïlre i;=jk njhs' (j.ka;s 62)

.ekqïlref.a j.lSu bgqlsrSu i|yd úl=Kqïlre úiskaa idOdrK wu;rld,mßÉfþaohla ,ndÈh yelsh' (j.ka;s 63)

.súiqu wj,x.= nj úl=Kqïlre úiskaa m%ldYhla lr isáh yelsh' (j.ka;s64)

úl=Kqïlre úiskaa .eKqïlref.ka isÿjQ mdvqj i|yd jkaÈ b,a,d isáh yelsh'

NdKavj,g wod< wjodku yqjudre ùu

úl=Kqï .súiqug wkqj NdKav iïnkaO wjodku úl=Kqïlref.ka .ekqïlreg yqjudrejk ia:dkh fydaa wjia:dj y÷kd.ekSu b;d jeo.;a fõ' WodyrKhla f,i úlsKSu iïmQ¾K l< miqo NdKavj,g wod< wjodku úl=Kqïlre i;=ju mj;skafkaa kï th úlsKSula f,i ie,lsh fkdyel' úl=Kqïlref.ka .eKqïlreg wjodku udrejk wjia:dj,g iïnkaO WodyrK lsysmhla my; § we;'

.súsiqug wkqj .eKqïlreg NdKav /f.k hd yels kuq;a"hï ksYaÑ;ia:dkhl§ úl=Kqïlre úiska .eKqïlreg NdrÈsh hq;=hhs úl=Kqïlre ne£Sfkdue;skï" tu NdKav f;d.h NdKav fnodyeÍug wod< m<uq /f.khkakdg Ndrÿka ú.iu wjodku úl=Kqïlref.ka .ekqïlreg udre fõ'fuu m<uq /f.k hkakd .eKqïlref.a ksfhdað;fhla úh yelsh' (j.ka;s67)

idudkHfhka u¾.ia: NdKav f;d.j, wjdoku" .súiqu ilid wjidk ùu;aiu.u úl=Kqïlref.ka .ekqïlreg udre fõ' ñka woyiajkafka .súiqu ilidwjidk ùu;a iu.u wjodku udrejk njhs' kuq;a iuyr wjia:dj, wod<NdKav f;d.h úl=Kqïlre úiska by;ska i|yka l< wdldrhg m<uq /f.khkakdg Ndr§u;aa iu.u wjodku úl=Kqïlref.ka .eKqïlreg udre fõ'(j.ka;s 68)

wfkl=;a iEu wjia:djl§u .eKqïlre wod< NdKav f;d.h Ndr.ekSu;aiu.u wjodku udrefõ' ñka woyia jkafka NdKav f;d.h fN!;slj Ndrÿkaúg úl=Kqïlref.ka .eKqïlreg wjodku udrejk njhs. (j.ka;s 69)

y;rjk fldgi

wjidk kshuhka ms<sn|j fuu fldgiska úia;r lrk w;r th fuys§ idlÉPd fkdflf¾.

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wkq ud;Dldj – 6.5 cd;Hka;r NdKav úslsKSu ioyd jk jQ tlai;a cd;skaf.a iïuq;sh

(UNCISG)

msgqj – 93, 94 iy 95

úl=Kqï .súiqulg wod<j wjodku udrejk wjia:dj iïnkaOj wod< .sKqïlrK m%%ñ;fha ^YS% ,xld .sKqïlrK m%ñ; 18-wdodhï y÷kd.ekSu& § we;s kshuhka ms<sn|j ±k.ekSu b;d jeo.;a fõ' cd;Hka;r NdKav úlsKsu iïnkaO tlai;a cd;Skaf.a iïuq;sfha (UNCISG) úl=Kqïlref.ka .ekqïlre fj; wjodku udre ùu iïnkaOj § we;s kshuhka my; mßÉfþaoh iuÕ lshúh hq;=h'

wdodhï y÷kd.ekSu

wdodhï y÷kd.ekSu iïnkaOj YS% ,xld .sKqïlrk m%ñ; 18 (LKAS 18) wkqj NdKav úlsKSug wod< wdodhï y÷kd.ekSfï§ tla jeo.;a fldkafoaishla jkqfha úl=Kqïlre úsiska NdKavj, ysñlug wod<j ie,lsh hq;= wjodkula iy NdKav ysñldß;ajfha m%;s,dN úl=Kqïlref.ka .ekqïlreg udre ù ;sìhhq;= njhs' fuys wjodku hkaakg mdvq" ydks" iy fj<|fmd, ñ, wvqùï we;=,;a jkw;r m%;s,dN i|yd uqo,a m%jdyhka" fj<|fmd, ñ, jeäùï hkdÈh we;=,;a fõ' kuq;a" fiajd iemhSug wod< wdodhu" wod< fiajh iemhSu iïmQ¾K lsÍfuka miqj y÷kd.; hq;=h'

cd;Hka;r fj<|dfï§ .sKqï fmd;aj, wdodhu iy úhou y÷kd.kq ,nkafka úl=Kqï .súiqfï we;s fldkafoaisj,g wkqj fõ' ^cd;Hka;r fj<| fldkafoaiss& tuksid wjodku iy m%;s,dN .ekqïlref.ka úl=Kqqïlreg udrejk wjia:dj y÷kd.ekSu b;d jeo.;afõ'

wkq ud;Dldj – 6.6 f.ùï l%u

msgq wxlh – 95, 96

cd;Hka;r fj<|dfï§ fhdod.kq ,nk iuyr f.ùï l%u ms<sn|j wOHhk .%ka:fha wkq ud;Dldj 6'6 hgf;a fláfhka idlÉPd lrwe;' ^msgq wxl 95 iy 96 n,kak& fuu l%u ms<sn|j .eUqre wjfndaOhla iemhSu i|yd fm<fmdf;a i|yka lrwe;s l%u j,g wu;r f;dr;=re fukau ;j;a kj f.ùï l%u lsysmhla ms<sn|j my; idlÉPd lrwe;'

fj<|fmdf,a ;rÕldÍj isàug iy ;rÕldÍj úl=Kqï isÿlsÍu i|yd fhda.H f.ùï we;=,;aj wmkhklrejka úiska wdl¾YkSh úl=Kqï fldkafoais mdßfNda.slhskag bÈßm;a l< hq;=h' cd;Hka;r fj<|dfï§ m%Odk jYfhka f.ùï l%u y;rla Ndú; lrkq ,efí' tajd my; mßÈ fõ'

uqo,a uÕska f.ùu$w;a;sldrï f.ùu

Khjr ,sms l%uh

úksuh ì,a$ wKlr$ jd¾;d tl;=j

újD; .sKqu

mßÉfþoh 4

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hï .Kqfokqjla i|yd f.ùï l%uhla f;dard.kq ,enQúg th .ekqïlref.a wjYH;djkao bgqjk wdldrfhka f.ùï wjodku wju jk whqßka m%fõYfuka f;dard.; hq;=h.

1. uq,ska uqo,a f.ùu$ w;a;sldrï f.ùu

fuuÕska woyia jkafka NdKav fnodyeÍug m%:u wod< uq¿ uqo,u fyda uqo,ska fldgila .eKqïlre úiska úl=Kqïlreg f.ùuhs' tuksid NdKavj, ysñlu yqjudre ùug m%:u uqo,a ,efnk neúka úl=Kqïlreg Kh wjodku wjujk l%uhla f,i fuh y÷kajd Èh yelsh' uqo,a l,ska ,eîu u.ska úl=Kqïlreg f.ùï iïnkaOfhka úYd, wdrlaIdjla ie,fia'

flfia kuq;a fuu l%uh u.ska .eKqïlreg wjdisodhl f,i uqo,a .,dhEula isÿjk neúka fuh .eKqïlreg wvq wdl¾IKSh f;dard .ekSula fõ' ;jo f.ùula isÿl< muKska NdKav keõ.; lsÍula fyda fnodyeÍula isÿ fkdjk neúka" uqo,a l,ska f.jQ kuq;a NdKav fnod yßkq fkd,efí hk ldrKh ms<sn|j úfoia .eKqïlrejka ksrka;rj i,ld n,kq ,efí' tuksid fuu l%uh .eKqïlreg jvd;a wjodkï iy.; jk kuq;a úl=Kqïlreg jvd jdisodhl fõ'

fuu l%uh hgf;a wdkhklre úiska wmkhklreyg fg,s.%dma yqjudrejla (TT) fyda cd;Hka;r fplam;la Ndú;fhka f.ùï isÿl, yelsh'

2. úksuh ì,a$wKlr$jd¾;d tl;=j

fuu l%uh u.ska" úl=Kqïlre úiska NdKav keõ.;lr .eKqqïlref.a nel=j yryd wKlrhla fyda úkssuh ì,la .eKqïlreg bÈßm;a flf¾. úksuh ì,la$wKlrhla hkq hï ksYaÑ; fldkafoais wkqj f.ùula isÿlsÍu i|yd ,ndfok fldkafoais úrys; wK lsÍuls' ta wkqj fuhg we;=,;ajk m%Odk md¾Yajhka y;rla we;'

i. .eKqïlre ^wdkhklre&ii. .eKqïlref.a nexl=j

iii. úl=Kqïlre ^wmkhklre&iv. úl=Kqïlref.a nexl=j

fuu l%ufha we;=,;a mshjrhka my; mßÈs fõ.

1. úl=Kqïlre úiska wKlrh iy wfkl=;a ,shú,s hjk nexl=jg ,ndfoa' fuyshjk nexl=j hkq úl=Kqïlre úiska ;u .sKqï mj;ajdf.k hkq ,nk nexl=jfõ' úl=Kqug wod< ish¨ ,shú,s .eKqïlreg hjkq ,nkafka fuu nexl=j yrydfõ' fuh úl=Kqïlref.a rg ;=< msysgd ;sfnk w;r th foaYSh nexl=jla fydaúfoaYsh nexl=jl YdLdjla úh yelsh'

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2. w;rueÈhl= f,i hjk nexl=j úiska wod< wKlrh iy ,shú,s tl;= lrk nexl=jg hjkq ,efí' fuys tl;= lrk nexl=j hkq .eKqïlre úiska ;u .sKqï mj;ajdf.k hk nexl=j fõ' fuh .eKqïlref.a rg;=< msysgd ;sfí' wod< wKlrh iy wfkl=;a ,shús,s fuu nexl=jg ,efnkafka úl=Kqïlref.a nexl=j yrydfõ'

3. w;rueÈhl== jYfhka tl;=lrk nexl=j wod< ,shú,s .eKqïlreg ,eîug bvi,ihs. .eKqïlref.a nexl=jg wod< ,shú,s ,ndÿka úg Tyqg Tyqf.a nexl=fjkatajd ,nd.; yel' wod< ,shú,s mÍlaId lsÍfuka .eKqïlreg úl,am ;=kla we;'

i. Tyqg wod< jákdlu tfõf,Au f.jd ±ñh yelsh' fuu wjia:fõ§.súiqfï mj;sk fldkafoais wkqj f.ùulska f;drj wod< ,shús,s ksoyialr.ekSug Tyqg yelshdjla fkdue;' wod, f.ùï isÿql, miq tl;=lsÍfï nexl=j wod, ,shú,s .eKqïlreg ksoyia lrkq ,efí' túg tuNdKav j, whs;sh Tyqg$wehg ysñlï lr.; yelsh.

ii. iuyr úg wod< uqo, wkd.;fha hï ksYaÑ; Èkl f.ùug .eKqïlre;SrKh l< yelsh' tf,i ;SrKh l,fyd;a wKlrh fyda úksuh ì,am;w;aika lr jákdlu wkd.;fha§ f.ùug tlÕ úh hq;=h' tneúka.ekqïlreg Kh ld,mßÉfþaohla ,efí' ^Wod# Èk 45& fuys§ wKlrhfyda úksuh ì, w;aika lsÍula iuÕ wod< ,shú,s .eKqïlreg ksoyiaflf¾.

iii. f.ùï isÿlsÍug .eKqïlre m%;slafIam l<yelsh' tf,i Tyq f.úug m%;slafIam l,fyd;a fyda f.ùï meyer yeßhfyd;a" úl=Kqïlreg wêlrK ud¾.fhka wod< uqo,a ,nd.ekSug isÿjkq we;'

fuu f.ùï l%ufha hï wjodkï uÜgla mej;sho Khjr ,sms jeks wfkl=;a l%u yd ii|k úg fuh msrsjeh wvq l%uhla fõ'

,shú,s tl;= l%uh ^Documentary collection) hk isÿl< úl=Kqï i|yd uqo,a tl;= lr.ekSfï n,h wmkhklre úiska ;u nexl=jg mejÍuhs' f.ùfuka miq NdKav ksoyia lr.ekSug wdkhklreg wjYH ,shú,s iy Wmfoia wmkhklref.a nexl=j úiska wdkhklref.a nexl=j fj; hjkq ,efí' fuu l%ufhao wKlrhlaa heùula isÿjk w;r tys uqyqK; jákdlu tjf,au fyda hï wkd.; ksYaÑs; Èkl f.úug wdkhklreg yelshdj we;'

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3. Khjr ,smsh (LC)

Khjr ,smsh hkq .eKqïlref.a b,a,Su u; úl=Kqïlre fjkqfjka .eKqïlref.a nexl=j úiska ksl=;alrk ,shú,a,la fõ' úl=Kqïlre úiska úl=Kqï .súsiqfï we;s ksIamdok msßú;rhkag iy .eKqïlref.a ,shlshús,s wjYH;djkag wkql+, jkafka kï" hï ksYaÑs; ld,mßÉfþohla ;=< tlÕjQ uqo, f.jk njg Khjr ,smsh u.ska iy;sl flf¾'

idudkHfhka .Kqfokqjla wdrïNfha§ Khjr ,smshla újD; lr úl=Kqïlreg hjkq ,efí'tys we;s fldkafoais ms<sn|j úl=Kqïlre mÍlaId l< hq;= w;r ta i|yd .eKqïlref.a tlÕ;djh ,nd.; hq;=h'tu fldkafoais j,g ,sshú,s wjYH;djhka" f.ùï isÿl< hq;= úsksuh j¾.h iy fnodyeÍfï fldkafoais we;=,;a úh yelsh'

NdKav fnodyeÍfuka miq úl=Kqïlre úiska ksjerÈ ,shú,s iy wKlrh úl=Kqïlref.a nexl=jg bÈssßm;a l<hq;=h' túg wod< Kh ld,mßÉfþoh wjika jk;=re fkdisg úl=Kqïlreg wod< f.ùï ,nd.ekSfï yelshdjla we;' tf,i f.ùï ,nd.ekSug úl=Kqïlre úiska Khjr ,smsfhys we;s fldkafoais j,g wkql+,j wod< ,shú,s bÈßm;a l< hq;==h'

fuu l%ufha we;s jeo.;alu jkqfha nexl=.; iy;slhlska f;drj úl=Kqïlre úiska NdKav keõ.; fkdlsÍuhs' fuh cd;Hka;r fj<|dfï fhfok whg mj;sk jvd;a wdrlaIdldrS l%uhls' fmdfrdkaÿ jQ mßÈ NdKav fnodyßk f;la ne£ula we;s fkdjk neúka fuu l%uh u.ska .eKqïlreo wdrlaId fõ.

Khjr ,smsh yd iïnkaO md¾Yjhka

a) b,a¨qïlre

b,a¨qïlre hkq úl=Kqïlre fjkqfjka wod< Khjr ,smsh ksl=;alrk f,inexl=jg b,a,Sula lrk mqoa.,hd fõ' cd;Hka;r fj<|dfï§ fudyq.eKqïlre fõ'

b) m%;s,dN ,nkakd

Khjr ,smsh ksl=;alrkqfha fudyq fjkqfjks' fudyq cd;Hka;r fj<|dfï§

úl=Kqïlre fõ'

c) ksl=;alrk nexl=j

úl=Kqïlre fjkqfjka Khjr ,smsh ksl=;alrk .ekqïlref.a nexl=j fuhfõ'

d) Wmfoia ,ndfok nexl=jish¨ ,shú,s iuÕ wKlrho .ekqïlref.a nexl=jg ksl=;a lrk fuhúl=Kqïlref.a nexl=j fõ'

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4. ússssjD; .sKqu

fuu l%uh u.ska f.ùï isÿ lsÍug m%:u" NdKaav ksIamdokh lr keõ.; lrkq ,efí' wod< .Kqfokqj iïmQ¾K lsÍug È.= ld,mßÉfþohla ,nd fkd.kakd neúka fuu l%uh jvd;a kuHYS,s l%uhla fõ'fndfyda rgj, úl=Kqïlre .ekqïlre iu. È.=ld,hla .Kqfokq lr we;akï iy fyd| in|;djhla f.dvk.df.k we;akï úl=Kqïlre fndfydaúg fuu l%uh u; mokug .Kqfokq isÿl< yelsh'

f.ùulska f;drj .ekqïlreg NdKav m%udKh ,nd.; yels neúka uqo,a m%jdyh ydi,ldn,k l, fuh .ekqïlreg b;du jdisodhl l%uhla fõ' kuq;a ld,hdf.a wjEfuka øjYS,;d m%Yak u;=l, yels neúka iy f.ùï iïnkaO wjodkula mj;sk neúka uqo,a m%jdy iïnkaOj i,ld n,k l, fuh úl=Kqïlreg jdisodhl l%uhla fkdfõ' tuksid wmkhk Kh rlaIKh jeks wjodku wvq lsÍfï l%u Ndú;d lsrSSug úl=Kqïlreg isÿfõ'

ud;Dldj - 7 iemhqï ls%hdj,sh yd iïnkaO jHdmdr wjodkï msgq wxl – 98

wOHhk fm< fmd;g wu;rj ñ,§ .ekqï ls%hdj,shg iïnkaO Wm ls%hdldrlï yd neÿKq jHdmdßl wjodku wjfndaO lr.ekSu i|yd wjia:djla mokï lr.;a m%Yakhla my; § we;'

ST ,xld mqoa.,sl iud.u hkq foaYSh wf,úh i|yd ,smsøjH ksIamdokh lrkq ,nk iud.uls' iud.u úiska Èssjhsk mqrd úisÍ we;s f;dard.;a iemhqïlrejkaf.ka wuqøjH ñ,g .kakd w;r tys ñ,§.ekqï moaO;sh my; mßÈss fõ.

ksIamdok lghq;= i|yd wuqøjH wjYH jQ úg ksIamdok fomd¾;fïka;=fõ lKsIaG ks,Odßhl= úiskaa .ekqï wêhdpkh ksl=;alrkq ,nk w;r th .eKqï fomd¾;fïka;=jg bÈßm;a lrkq ,efí' ksIamdok fomd¾;fïka;=j ;=< fuu wêshdpkd mßlaId lsÍula fyda wkqu; lsÍula isÿ fkdfõ' wjYH NdKav m%udKhka ;SrKh lrkq ,nkafka ksIamdok iydhlf.a úksYaph u; fõ. ;jo j¾;udk f;d.h uÜgï ms,sn|j jd¾;d mj;sk kuq;a f;d. mßfNdackh ms,sn| f;dr;=re kssIamdok fomd¾;fïka;=fõ fiajlhskag ,nd.; fkdyel'

.ekqï fomd¾;fïka;=j úiska mQ¾j wkql%ñl wxl fh¥ .ekqï weKjqï ksl=;a lsÍug fuu øjH wêshdpkh Ndú; lrkq ,efí' wk;=rej wkd.; wjYH;djhka i|yd iEu wNshdpkd wxlhlau .ekqï weKjQfï igyka lrkq ,efí' wkqu; iemhqïlrejkaf.ka muKla NdKav ñ,§ .kq ,nk w;r iemhqïlrejkaf.a wkqu; ,ehsia;=j wjidk udi 12 ;=, hdj;ald,Sk lr fkdue;'

.ekqï fomd¾;fïka;=j ;=, tla fcHIaG ks<Odßfhl= úiska .ekqï weKjqu mÍlaId lrkq ,nk w;r ñ,§.ekqï l<uKdlre úiska th wkqu; lrkq ,efí' .ekqï weKjqfï tla msgm;la .sKqqï fomd¾;fïka;=jg ,ndfokq ,nk w;r wfkla msgm; ksIamdok fomd¾;fïka;=jg ,nd foa'

mßÉfþoh 4

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iud.ug wjYH tla wuqøjHhla iemhSu i|yd isákqfha tla iemhqïlrejl= muKla nj uE;l§ y÷kd.kakd ,§' ;jo fuu iemhqïlref.ka isÿlrk ,o ñ,È.ekSï ie,lsh hq;= whqßka jeäù we;s nj uE;l§ ksl=;alrk ,o jd¾;dj,ska fmkajd§ we;s w;r mj;sk wjdisodhl uQ,H m%jdyhkaf.kaa iud.ug n,mEï we;sùfï bvlvla mj;s'

iemhqïlref.ka NdKav ,enqKq úg .eKqï fomd¾;fïka;=fõ tla mqoa.,hl= úiska tajd mÍlaId lrkq ,nk w;r tajdfha .=Kd;aulNdjh iïnkaOj ksIamdok fomd¾;fïka;=j j. n,d.; hq;=h' wk;=rej .nvdfõ fiajlhl= úiska ,enQ NdKav .Kkh lr tajd iemhqïlrejkaf.ka ,o fnodyeßfï m;%h iy .ekqï weKjqu iuÕ ixikaokh lr .sKqï moaO;sh ;=<ska wkql%ñl wxl fh¥ NdKav ,eîï m;s%ld ksl=;a lrkq ,efí' NdKav ,eîï m;s%ldfõ tla msgm;la .eKqï fomd¾;fïka;=jg ,ndfokq ,nk w;r wfkla msgm; iemhqïlreg ,nd foa'

.eKqï f,crh mj;ajdf.k hkq ,nk mqoa.,hdg ish¨ iemhqïlrejkaf.a bkafjdhsis ,efnk w;r tajd Tyq úiska Èkm;d .ekqï f,crhg we;=,;a lrkq ,efí' f.ùï isÿlrkq ,nk úg weKjqï l, NdKav i|yd muKlaa f.jk njg iy;sl lr.ekSug bkafjdhsish .ekqï weKjqu iu. ixikaokh lrkq ,nk w;r bkafjdhsisfha ksjerÈsNdjh ;yjqre lr.ekSug .sKqï úOdhl úiska ,enQ NdKav ms<sn| úia;r .nvd l<uKdlre iu. jdÑlj mßlaId lrkq ,efí'

wjYH jkafka

a) ST ,xld mqoa.,sl iud.fï j¾;udk ñ,g .ekqï moaO;sfha mj;sk md,kÿ¾j,;djhka y;rla y÷kdf.k tu ÿ¾j,;djhkaf.ka u;=jk jHdmdßlwjOdku ;lafiare lrkak' ^,l=Kq 08&

b) fuf,i y÷kd.;a wjodkï wju lsÍu i|yd ST ,xld mqoa.,sl iud.ugls%hd;aul l, yels md,k ñKqï meyeos,s lrkak'

^,l=Kq 08&

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43

ms<s;=r

(a)

md,k ÿqq¾j,;djh $isoaêh wjodku

lKsIaG ksIamdok iydhlhl= úiska .eKqï wêhdpkh ksl=;alrkq ,nk w;r th ksIamdok l<uKdlre fyda iqmßlaIl úiska mßlaIdlr wkqu; lsÍula isÿ fkdlrhs' ;jo f;d. mßfNdackhka ms<sn| úia;r fkdue;s ùfuka wjYH øjH m%udKhka ;SrKh lsÍug lKsIaG ksIamdok iydhl ;u úksYaph fhdod.kS'

lKsIaG ksIamdok iydhl úsiska wjYH m%udKhg jvd wvqfjka fyda jeäfhka NdKav weKjqï lsÍfï wjodkula mj;S'NdKav wjYH m%udKhg jvd weKjqï l,fyd;a f;d. r|jd .ekSfï msßjeh by< hd yels w;r NdKav ysÕhla we;s jqjfyd;a ksIamdok kj;d ±óug isÿfõ' wfkla w;g ksIamdok lghq;= j,g wjYH fkdjk NdKv weKjqï l<yels w;r tho wdh;khg mdvq f.k §ug fya;=fõ'

wkqu; iemhqïlrejkaf.a ,ehsiaa;=j miq.sh udi 12 ;=< hdj;ald,Sklr fkdue;'

j¾;udk iemhqïlrejka ,ndfok NdKav j,g jvd by< .=Kd;aul njlska hq;= NdKav idOdrK ñ,lg fyda Bg jvd wvq ñ,lg imhkq ,nk kj iemhqïlrejka fj<|fmdf,a isáh yelsh'tuksid NdKav by< ñ,lg ñ,§ .kq ,nkafka kï th wdh;khg mdvqjla úh yelsh' wfkla w;g j¾;udk iemhqïlrejka ,ndfok ñ,g jvd wvq ñ,lg wkqu; fkdl, iemhqïlrejka f.ka ,nd.; yels jQ ksid tf,i ñ,g .ekSï isÿl< nj idOdrKSlrKh lrñka fkdmj;sk$jHdc iemhqïlrejkaf.ka NdKav ,ndf.k jxpdldÍ ls%hdjkaj, ksr;ùfï yelshdj mj;S'

wdh;kh úiska Ndú;d lrk tla wuqøjHhla i|yd isákqfha tla iemhqïlrejl= muKs' uE;l§ m%isoaO lrk ,o jd¾;dj,ska fmkajd § we;af;a tu iud.u wjdisodhl uQ,H ;;ajhka ksid n,mEug ,laúwe;s njhs.

tu wuqøjH iemhSu tljr k;r jqjfyd;a tlS ksIamdok wek ysàug fya;= úh yelsh' ;jo" tu wuqøjH ksñ NdKav rdYshla ksmoùug Ndú;d lrkq ,enqjfyd;a tu NdKav ksIamdokh kj;d ±óug isÿjk w;r tu ;;ajh wdodhu wysñ ùug fya;=úh yelsh.

.sKqï úOdhl úiska bkafjdhsish NdKav weKjqu iy NdKav ,eîï m;%sldj tlsfkl mÍlaId fkd lrkq,efí' ta fjkqjg NdKav ,eîï ms<sn| úia;r .nvd l<uKdlref.ka jdÑlj ,nd .kS.

.nvd l<ukdlre úiska NdKav ,eîï iïnkaO jerÈ f;dr;=re ,ndÿkfyd;a ,enQ NdKav m%udKhg jvd jeäfhka f.ùfï wjodkula mj;S' ;jo .nvd l<uKdlreg ys;du;du ,enQ NdKavj, úia;r fjkialr .sKqï úOdhlgo oekaùug yelshdj mj;sk neúka jxpdjla isÿùfï wjodkula mj;S'

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b)

wjodku md,k ñskqï

lKsIaG ksIamdok iydhlhska úiska wjYH m%udKhg jvd wvqfjka fyda jeäsfhka weKjqï l,fyd;a f;d. r|jd.ekSfï msßjeh by< hd yels w;r NdKav ys.hla we;s jqjfyd;a ksIamdok kj;d ±óug mjd isÿfõ'

wfkla w;g ksIamdok lghq;= j,g wjYH fkdjk NdKav weKjqïl, yels w;r tho wdh;khg mdvqf.k §ug fya;=fõ'

ksIamdok l<uKdlre úiska fyda iqmÍlaIl úiska .eKqï wêshdpkh wkqu; l< hq;=h'

;jo .eKqï wêshdpkh ñ,§ .eKqï fomd¾;fïka;==j u.skao mÍlaId l< hq;=h' f;d. mßfNdackh ms<sno úia;r ksIamdok fomd¾;fïka;==jg ,nd.ekSug bv i,id Èh hq;=h'

j¾;udk iemhqïlrejka ,ndfok NdKavj,g jvd by< .=Kd;aul njlska hq;= NdKav idOdrK ñ,lg fyda Bg jvd wvq ñ,lg imhkq ,nk kj iemhqïlrejka fj<|fmdf<a isásh yelsh' tu ksid NdKav by< ñ,lg ñ,§ .kqq ,nkafka kï th wdh;khg mdvqjla úh yelsh' wfkla w;g j¾;udk iemhqïlrejka ,ndfok ñ,g jvd wvq ñ,lg wkqu; fkdl, iemhqï lrejkaf.ka ,nd.; yels jQ ksid tf,i ñ,g .ekSï isÿl< nj idOdrKShlrKh lrñka fkdmj;sk$jHdc iemhqïlrejkaf.ka NdKav ,ndf.k jxpdldÍ ls%hdj, ksr;ùug yelshdj mj;S.

ld,fhka ld,hg iemhqïlrejka we.hSula isÿ lr kj iemhqïlrejkaf.a f;dr;=re iemhqïlrejkaf.a ,ehsia;=jg we;=,;a l< yelsh' wld¾hlaIu iemhqïlrejka tu ,ehsia;=fjka bj;al< yelsh' fuu fjkia lsÍï isÿl< hqq;af;a wêldßh ,;a mqoa.,hl=f.a wkque;sh hgf;ah'

jvd fyd| jev fn§ula we;s lsÍu i|yd .eKqï weKjqï tla mqoa.,hl= úiska ms<sfh, l, hq;= w;r fhda.H wêldÍ uÜgul mqoa.,hl= úiska th wkqu; l, hq;=h.

tu wuqøjH tljr k;r jqjfyd;a th ksIamdok wek ysàug fyaa;= úh yelsh' ;jo tu wuqøjH ksñ NdKav rdYshlaa ksmoùug Ndú;d lrkq ,enqjfyd;a tu NdKav ksIamdokh kj;d ±óug isÿjk w;r th wdodhu wysñùugo fya;=jla úh yelsh.

ta ta wuqøjH i|yd úl,am iemhqïlrejka m%udKhla isáh hq;=h.

ld,mßÉfþaohlg jrla iemhqïlre we.hSula isÿl< hq;=h'

.nvd l<uKdlre úiska NdKav ,eîï iïnkaO jerÈ f;dr;=re ,ndÿkfyd;a ,enQ NdKav m%udKhg jvd jeäfhka f.ùfï wjodkula mj;S' ;jo .nvd l,uKdlreg ys;du;du ,enQ NdKav j, úia;r fjkialr .sKqï úOdhlgo ±kaùug yelshdj mj;sk neúka jxpdjla isÿùfï wjodkula mj;S'

úp,;djhka y÷kd.ekSug .sKqï úOdhl úiska bkaafjdhsish" NdKav ,eîï m;s%ldj (GRN) iy .ekqï weKjqu (PO) fN!;slj mÍlaId l< hq;=h'

fhda.H uÜgul ;j;a mqoa.,hl= úiska f.ùu wkqu; l< hq;=h'

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jegqma l<ukdlrKh

ud;Dldj 01 - jegqma l%uh/ls%hdj,sh msgq wxlh - 115

.e,Sï igyk # jegqma ls%hdj,sh

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46

wkq ud;Dldj – 3.1 udkj iïm;a fomd¾;fïka;=j iy jegqma f,aLk ks,Odßhd w;r

ikaksfõokh

msgq wxlh – 117

fiajl w¾:idOl wruqo,a" fiajl Ndrldr wruqo,a iy Wmhkúg nÿ f.ùï wd§ f,i jegqma f,aLkfhka isÿlrk wvq lsÍï ms<sn|j 3'1 fldgfiys ^msgq wxl 117& , 5'1 fldgfiys ^msgq wxl 120&, 9 jk fldgfiys ^msgq wxl 123& msgq wxl 127ys i|yka j.=fjys ^ksjeros nj" j¾. lsÍu iy ;lafiare lsÍu hgf;a jk m<uq lrefKys& iy 10 jk fldgfiys ^msgq wxl 128& jeäÿr úia;r wka;¾.; fkdjqjo 6 jk fldgfiys ^msgq wxl 121& ta ms<sn|j idlÉPd lr we;' tuksid by; i|yka fldgia" msgq wxl 121 ys we;s ud;Dldj 06 iuÕ lshúh hqq;=h'

wkq ud;Dldj - 9.1 jegqma f,aLk iy udkj iïm;a fomd¾;fïka;=fõ jd¾;d iei£Su msgq wxlh -123

jegqma f.ùfï§ isÿlrk wvqlsÍï w;ßka fiajlhka i|yd ,ndfok Kh iy w;aa;sldrï iy thg iïnkaO jHdmdßl wjodku iy Bg wod< md,khka ms<sn|j flá úia;rhla my; bÈsßm;a lrwe; .

Kh iy w;a;sldrï

jHdmdrhla úiska ish fiajlhka i|yd Kh iy w;a;sldrï ,nd§Su idudkH isÿùuls' ,ndfokq ,nk uqo, wod< fiajlhdf.a jegqma uÜgu"m<mqreoao wd§ jQ idOl rdYshla u; r|dmj;S.

idudkHfhka fiajlhska i|yd ,ndfok Kh uqo,a i|ydjQ fmd<S wkqmd;h nexl=jla úiska idudkH .Kqfokqlrefjl=f.ka whlrkq ,nk fmd<S wkqmd;hg jvd wvqw.hla .kS'

tuksid ,ndfokq ,nk Kh uqo, i|yd wOHlaI uKav,fha fyda by< l<uKdldÍ;ajfha wkque;sh ,nd.; hq;= w;r .sKqïlrK fomd¾;fïka;=j úiska ,ndÿka Kh iy w;a;sldrï ms<sn|j iïmQ¾K jd¾;d mj;ajd .; hq;=h' tajd w;ska ,shk ,o fyda mß.Klh Ndúss;fhka mj;ajdf.k hkqq ,nk jd¾;d úh yelsh'

Kh uqo,g wod< fmd<sh iy jdßl jákdlï ksjerÈss f,i .Kkh l< hq;=fõ' m%udohlska f;drj jegqma f,aLkfhka wod, wvqlsÍï isÿlsÍu i|yd tfia ilia lrk ,o ksjerÈ f;dr;=re jegqma ks,Odßhdg ,ndÈssh hq;=h' .sKqïlrK fomd¾;fïka;=j úiska fuh ksrka;rj wëlaIKh l< hq;=fõ'

fiajl Kh iy w;a;sldrï igyka lsÍu i|yd fjku f,cr .sKqula mj;ajdf.k hdhq;=h'

mßÉfþoh 5

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Kh iy w;a;sldrï iïNdKAv jHdmdßl wjodku

jHdmdßl wjodku md,khka fiajlhka i|yd ,ndÿka we;eï Kh uqo,a kej; whlr.; fkdyels ùfuka wdh;khg w,dN isÿùu.

Kh iy w;a;sldrï ksis fõ,djg kej; whlr.; fkdyelsùu'

ish¿u Kh iy w;a;sldrï wOHlaI uKav,h fyda by< l<uKdldrS;ajh úiska wkqu; l<hq;=h.

Kh ,nd§ug fmr f.ùfï yelshdj ms<ssn|j we.hSula isÿl< hq;=h.

,ndÿka Kh iy w;a;sldrï ms<sn|j ksjerÈ iy iïmQ¾K jd¾;d mj;ajd.; hq;=h.

jegqma f,aLkh ms<sfh, lsÍfï§" Kh jdßl ksjerÈ f,i jegqfmka wvqlr ;sfí±hs fjku mqoa.,fhl= úiska mÍlaId l< hq;=h'

fmd<sh jerÈ f,i .Kkhlr ;sìh yel'

iajdëk mqoa.,fhl= úisska fmd<sh .Kkh lssÍfï ksjerÈs;dj mÍlaId l< hq;=h'

wkq ud;Dldj – 9.1 jegqma f,aLk iy udkj iïm;a fomd¾;fïka;=fõ jd¾;d ieiòSu msgqq wxl – 124

wOHhk .%ka:fhys i|yka lreKq j,g wu;rj md,k mÍlaIdjka ms<sno úia;rd;aul ye¢skAùula my; olajd we;.

md,k mÍlaIdjka

jegqma ls%hdj,ssh yd ne÷kq jHdmdßl wjodkï wju lsÍug wNHka;r md,khka rdYshla mj;S' md,khka y÷kajd§u muKla m%udKj;a fkdjk w;r tu md,khka iM,odhs f,i ls%hd;aul jk nj ;yjqre lr.ekSu msKsi tajd ksrka;rj mÍlaId l< hq;=h' tu ksid md,k mÍlaIdjka jeo.;a fõ.

m%udKd;aul wj m%ldYkhka je,elaùu, wkdjrKh lr.ekSu iy ksjerÈ lsÍu msKsi wdh;khla úiska fhdod .kq ,nk wNHka;r md,khkays fufyhqu iM,odhSnj mÍlaId lsÍu ioyd fhdod.kq ,nk ú.Kk mámdàka md,k mÍlaId kï fõ' fuu mßÉfþofhys 9'1 fldgfiys ^msgq wxl 124-128& jegqma ls%hdj,sh i|yd wod,jk wNHka;r md,khka ,ehsia;=jla iy ta ta md,khka i|yd wod, md,k mÍlaIdjka olajd we;'mßÉfþo 12 ys 07 fldgi ^msgq wxl 320& hgf;a fuu md,khka úia;rd;aulj idlÉPd lr we;'

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mßÉfþoh – 5 ud;Dldj 10: jegqma f,aLk ls%hdj,sfhys jQ jHdmdr wjodkï msgq wxl – 128

wOHhk .%ka:hg wu;rj jegqma ls%hdj,sfhys Wm ls%hdldrlï iuÕ iïnkaO ù we;s jHdmdßl wjodku y÷kd .ekSu i|yd isoaêhla mokï lr.;a m%Yakhla my; § we; ^bf.kqï M,h 2 .2'3 wdjrKh flf¾&'

m%Yakh

iSudiys; whsäh,a ,S nvq iud.u hkq ± NdKav ksIamdokh yd úlsKSfuys fh§ isásk wdh;khla jk w;r tys l<uKdlrejkaa" úOdhlhka" ,smslrejka iy lïlrejka hkd§ jYfhka 2000 g wêl fiajl ixLHdjla fiajh lrkq ,efí' ish¿ fokdu iaÒr fiajlhkah' kssñ NdKav wf,ú lsÍu i|yd Èjhsk mqrd úisÍ we;s wf,ú m%o¾Ykd.dr 600 lg jvd jeä m%udKhla fuu iud.u i;=j we;'

lïlrejka yer wfkl=;a fiajlhska i|yd udislj jegqma f.ùï isÿ lrkq ,nhs' lïlrejkag f.jkq ,nkafka isÿlrkq ,nk ksIamdok u; fõ'^lE,s wkqmd;& fomd¾;fïka;= m%Odkshdf.a wkque;sh iys;j w;sld, fiajd lsÍu i|yd bvfokq ,nkafka ld¾hd, fiajlhka i|yd muKS'

ksIamdok l<uKdlrejka fyda ksIamdok iqmrSlaIljreka úiska lïlrejkaf.a ish¿ fõ,d igykam;a$ksIamdok igykam;a wkqu; l< hq;=h' bkamiq jegqma ,smslrejka tu ish¿ wkqu; fõ,d igykam;a$ksIamdok igykam;a jegqma moaO;shg we;=,;a lrkq ,efí' lïlrejka i|yd f.jk lE,s wkqmd;h ld,dkqrEmj fjkia fõ' kuq;a tu o;a;hkaf.a fjkiaùï j,g wod<j jegqma iïnkaO m%Odk ,smsf.dkq (Master File) hdj;ald,Sk lrkq ,nkafka jegqma ,smslre úisks'

m%o¾Ykd.drj, fiajfha kshq;= fiajlhkaf.a meñKSfï igyka lrkq ,nkafka ta ta m%o¾Ykd.dr u.ska mj;ajdf.k hkq ,nk meñKSï jd¾;d lsÍug fhdod.kq ,nk fmd;la u.sks' tu meñKSfï igyka jegqma wxYh fj; heùug m%:u m%o¾Ykd.dr l<uKdlre úiska wkqu; l< hq;=h' wk;=rej tu igyka i;sm;d úoHq;a ;emE, yryd jegqma wxYhg tjkq ,efí' jegqma ,smslre úiska wkqu; meñKSfï jd¾;d jegqma f,aLk moaO;shg we;=,;a lrk w;r tu moaO;sh u.ska tl;= lsÍï iy wvq lsÍï iys;j o< jegqm iajhxl%Shj .Kkh lrkq ,nhs' fiajlfhl= i|yd jk m%ñ; meh ms<sno úia;r mß.Kl moaO;shg we;=,;a lr we;.

m%Odk ld¾hd,fha fiajl uKav,fha meñKSfï jd¾;d weÕs,s i<l=Kqq l%uh u.ska igyka lrkq ,efí' jegqma ,smslre úiska iEu Èk 10lgu jrla meñKSfï jd¾;djla tu moaO;sh u.ska ,ndf.k fomd¾fïka;= m%Odkshd ,jd th wkqu; lr.kS' bkamiq jegqma ,smslre úiska tajd jegqma moaO;shg we;=,;a lrkq ,efí' iud.fï m%;sm;a;s u; mokïj ish¿ fiajlhska i|yd Èssß §ukd f.jkq ,efí' tla tla fiajlhd i|yd tlsfklg fjkia wkqmd;hka mj;sk neúka jegqma f,aLk ,smslre úiskau §ukdjla w;ska .Kkh fldg moaO;sh ;=<g we;=,;a lrkq ,nhs' ;jo udkj iïm;a fomd¾;fïka;=j fyda .sKqïlrK fomd¾;fïka;=j úiska ,ndfok jegqfmka wvq l, hq;= oE ^Wod# Kh iy w;a;sldrï& jegqma f,aLK ,ssmslre úiskau jegqma f,aLKfhka

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wvq lrkq ,efí' kuq;a jegqma moaO;shg tu o;aa; we;=,;a l,miq tu o;a;, f;dr;=re njg mßj¾;kh lsÍug fmr tajdfha ksrjoH;djh iy iïmQ¾K;ajh ms<snoj lsisfjl= úiska mÍlaId lsÍula fyda wkqu; lsÍula isÿ fkdfõ'

meñKSfï jd¾;d u; mokïj moaO;sh u.skau w;sld, §ukd .Kkh lrkq ,efí' idudkHfhka miq.sh udifha w;sld, §ukd fuu ui jegqm iuÕ f.jkq ,efí' moaO;sh ;=<ska w;sld, §ukd iïnkaO jd¾;djla ,nd.; yelsjqqjo ta ioyd fomd¾;fïka;= m%Odkshdf.a wkque;sh ,nd.ekSula isÿ fkdlrhs' lïlrejka iy we;eï ld¾hd, fiajlhska i|yd (Clerical Staff) wod< jegqm uqo,ska f.jkq ,nk w;r wfkl=;a fiajlhska i|yd iDcqju nexl= .sKqug ner lrkq ,efí' ish¿u w;sld, §ukd f.jkq ,nkafka uqo,a u.sks'

jegqma moaO;sh u.ska tla tla fiajlhdf.a f.ùï ms<sno úia;r we;=,;a jd¾;djla ,nd.; yelsh' uQ,H l<uKdlre úiska tu jd¾;dj jegqma f,aLk igyka iuÕ ixikaokh lr mÍlaId lrkq ,efí' hïlsis .eg¿jla Woa.; jqjfyd;aa tlafi,a (EXCEL) f.dkqjla wdldrfhka we;s tu jd¾;dj uQQ,H wOHlaIjrhd úiska fjkia lrkq ,nk w;r th .sKqï ,smslre yryd nexl=j fj; hjkq ,efí'

uqo,ska lrk f.ùï i|yd tla tla fiajlhsskaf.a úia;r we;=<;a ,ehsia;=jla ieliSu l< yelsh' fuh uQ,H l<uKdlre úiska jegqma f,ALk jd¾;d iuÕ ixikaokh lrhs' udkj iïm;a l<uKdlref.a wkque;sh hgf;a udkj iïm;a ,smslre úiska jegqma jd¾;d j,g wkql+,j mäm;a ilia lrkq ,efí'

uqo,ska jegqma f.ùu udifha tla Èkhl§ muKla isÿlrhs' fiajhlhskag jegqma f.jQ miq tu jegqma ,enQ njg iy;slhla (Acknowledgment) fiajlhdf.ka ,nd.kS' hï f,ilska fiajlhd meñK fkdisáhfyd;a tu fiajlhdf.a mäm; Tyq úiska ,nd.kakd ;=re nexl=.; lsÍulskaa f;drj udkj iïm;a fomd¾;fïka;=j úiska r|jd .kS'

jegqma ,smslre úiska wjika .sKqï ms<sfh, lsÍu i|yd wjYH jegqma f,aLk idrdxYh .sKqï fomd¾;fïka;=jg ,ndfoa' jegqma f,aLkh fyda wfkl=;a jd¾;djka iuÕ ixikaokh lsÍulska f;drj".sKqï fomd¾;fïka;=j úiska jegqma iïnkaO jd¾;d hdj;ald,Sk lrkq ,efí'

wjYH jkafka"

a)

i. iSudiys; whsäh,a ,S nvq iud.fï ±kg mj;sk jegqma f,aLk moaO;sfha we;smd,k ÿ¾j,;djhka y;rla y÷kd.kak'

ii. tu úp,;djhka ;=<ska mekke.sh yels jHdmdßl wjodku ;lafiare lrkak'(,l=Kq 14 )

b) tu y÷kd.;a wjodkï wju lsÍu i|yd iSudiys; whsäh,a ,S nvq iud.ugls%hd;aul l<yels md,k ñkqï úiA;r lrkak. (,l=Kq 04)

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ms<s;=r

a) (i) iy (ii)

md,k ÿq¾j,;djhka $ isoaêh wjodku

jegqma ,smslre úiska lE,s wkqmd; wd§ jQ iïu; o;a;hka fjkia lrñka m%Odk jegqma f.dkqj hdj;ald,Sk lrkq ,nhs' tuksid jegqma f,aLk ieliSfï iy m%%Odk jegqma ,smsf.dkqj hdj;ald,Sk lsrSu hk ld¾hhka w;r jev fn§ula (Segregation of Duties) olakg fkdue;'

jegqma ,smslre úiska ksIamdÈs; ioyd jerÈ wkqmd;hka fhdod.ekSfï wjodkula mj;S' Tyq úiska fm!oa.,slj y÷kk lïlrejkaf.a ksIamdÈ; i|yd f.jk wkqmd;h jxpd iy.; f,i by< ±ñh yelsh.

jegqma ,smslre úiska §ukdjka w;ska .Kkh lrkq ,nk w;r bkamiq moaO;shg we;=<;a lrhs.

we;eï fiajlhkaf.a §ukd .Kkh lsÍfï§ jerÈ isÿúh yels w;r jegqma jd¾;d fjkia lsÍu ;=<ska Tyqf.a §ukd m%udKh jeä lsÍug yelshdj we;.

jegqma f,aLk j,ska isÿlrk wvq lsÍï j, ksrjoH;dj iy iïmQ¾K nj tajd moaO;shg we;=<;a lsÍug fmr fyda miq lsisfjl= úiska mÍlaId lsrSula fyda wkqu; lsÍula issÿ fkdlrhs.

ulaksido h;a jegqma f,aLkhg we;=<;a lsÍug fmr ish¨ ld¾hhka wjidk ù we;s neúks'

jegqma ieliSfï§ l<hq;= wvqlsÍï wod< fiajlhdf.ka wvq fkdlsÍu fyda we;eï fiajlhkaf.ka wvql< hq;= m%udKhg jvd wvqfjka fyda jeäfhka wvqlr ;sfnk wjia:do mej;sh yelsh' jegqfmka wvql< hq;= m%udKhka ms<sn|j jerÈ f;dr;=re udkj iïm;a fomd¾;fïka;=fjka ,nd§fï wjodkula mj;S.

fomd¾;fïka;= m%OdkSka úiska w;sld, §ukd jd¾;d mÍlaId lsÍula fydawkqu; lsÍula isÿ fkdlsrSu'

we;eï fiajlhkaf.a w;sld, §ukd .Kkh ksjerÈ fkdúh yels w;r we;eï fiajlhkag w;sf¾l meh .Kka jev fkdfldg w;sld, §ukd ,eìh yels ùu ^fiajlhska w;sßla; f.ùï ,eîï& tfiau w;sf¾l ld,hla jevl, fiajlhska i|yd w;sld, §ukd fkd,eî hdfï wjodkulao mj;S'

^fiajlhka W!K f,i f.ùï ,eîu&

hï úp,;dhla y÷kd.;fyd;a uQ,H l<uKdlre úiska tlafi,a f.dkqfõu (excel file) ksjerÈ lr jegqm nexl=jg ;ekam;a l< hq;= whf.a ,ehsia;=j& .sKqï ,smslre yryd wruqo,a yqjudrej msKsi nexl=jg heùu'

fiajlhskaf.a nexl= .ssKqïj, uqo,a ;ekam;a lsÍug fmr nexl=j fj; hk w;r;=r tlafi,a f.dkqfõ o;a;hka fjkia lsÍug .sKqï ,smslreg wjia:dj mj;sk neúka jxpdjla isÿùfï wjodkula mj;S.

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jegqma ,nd.ekSug fiajlhl= fkdmeñKshfyd;a Tyqf.a mäm; nexl=.; lsÍulska f;drj udkj iïm;a fomd¾;fïka;=j u.ska r|jd .ekSu.

tu ld,h w;r;=r§ udkj iïm;a fomd¾;fïka;=fõ fiajlhka úiska tu uqo,a wh:d f,i mßyrKh l< yelsh'

.sKqïlrK fomd¾;fïka;=j úiska jegqma f,aLk jd¾;dj, ksjroH;dj mÍlaId lsÍulska f;drj f,crh hdj;ald,Sk lsÍu.

jegqma ks,Odßhd i;=j .sKqïlrKh ms<sno ±kqula fkdue;s jqjfyd;a Tyq iïmQ¾K jegqma jd¾;d fkd§ug fyda idjoH jd¾;d .sKqï fomd¾;fïka;=jg iemhSug bvwe;'

b)

wjodku md,k ñkqï

jegqma ,smslre úiska ksIamdÈ; i|yd jerÈ wkqmd;hka fhdod.ekSfï wjodkula mj;S' Tyq úiska fm!oa.,slj y÷kk lïlrejkaf.a ksIamdÈ; i|yd f.jk wkqmd;h jxpd iy.; f,i by< ±ñh yelsh'

jegqma iïnkaO m%Odk ,smsf.dkqj fjk;a wjir,;a mqoa.,fhl= úiska hdj;ald,Sk l< hq;=h' túg jev fn§hdula isÿl, yelsh' lE,s wkqmd; j, fjkila isÿ l, úg th jegqma iïnkaO m%Odk ,smsf.dkqfõ hdj;ald,Sk lsÍug fmr fjk;a mqoa.,fhl= úiska wkqu; l< hq;=h.

we;eï fiajlhkaf.a §ukd .Kkh lsÍfï§ jerÈs isÿúh yels w;r jegqma jd¾;d fjkia lsÍu ;=<ska Tyqf.a §ukd m%udKh jeä lsÍug yelshdj we;.

wod< §ukd .Kkh lsÍfuka miqq tajdfha ksjerÈs;dj ;j;a mqoa.,fhl= úiska mÍlaId l< hq;=h.

jegqma ieliSfï§ l< hq;= wvq lsÍï wdos=h fiajlhdf.ka wvq fkdlsÍu fyda we;eï fiaajlhkaf.ka wvqlr.; hq;= m%udKhg jvd wvqfjka fyda jeäfhka wvqlr ;sfnk wjia:d o mej;sh yelsh' jegqfmka wvql, hq;= m%udKhka ms<sn|j jerÈ f;dr;=re udkj iïm;a fomd¾;fïka;=fjka ,nd§fï wjodkula mj;S.

jegqqfmka isÿlrkq ,nk wvqlsÍï jegqma moaO;shg we;=<;a l< miq jegqma ieliSfï ls%hdj,sh iïmQ¾K ùug fmr wju jYfhka tla mqoa.,fhl= úiska mÍlaId l<hq;=h.

jegqma f,aLkh wjir,;a mqoa.,fhl= úiska wkqu; l<hq;=h.

we;eï fiajlhkaf.a w;sld, §ukd .Kkh ksjrÈ fkdúh yels w;r we;eï fiajlhkag w;sf¾l meh.Kka jev fkdfldg w;sld, §ukd ,eìh yelsùu' ^fiajlhska w;sßla; f,i f.ùï ,eîu& tfiau w;sf¾l ld,hla jevl< fiajlhka

w;sld, mehj, ksjerÈs;dj ;yjqre lsÍSu msKsi w;sld, meh m;s%ld wdikak;u iqmÍlaIl fyda fomd¾;fïka;= m%Odkshd úiska wkqu; l<hq;=h'

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i|yd w;sld, §ukd fkd,eî hdfï wjodkula o mj;S' ^fiajlhka W!K f,i f.ùï ,eîu&

uqo,a fiajlhkaf.a nexl= .sKqï j,g ;ekam;a lsrSug fmr nexl=j fj; hk w;r;=r tlafi,a f.dkqfõ o;a;hka fjkia lsrSug .sKqï ,smslreg wjia:dj mj;sk neúka jxpdjla isÿùfï wjodkula mj;S'

nexl=j fj; jegqma iïnkaO f;dr;=re heùfï§ úúO jQ f.dkq j¾.hla iy wlD;ska Ndú;d l< hq;=h' ^Wod# f.dkq wdlD;sh& túg tys mj;sk o;a; fjkia lsÍug lsisfjl=g yelshdjla fkdue;.

jegqma ,nd fkd.;a fiajlfhl= jegqma ,nd.kakd f;la ld,h w;r;=r§ udkj iïm;a fomdd¾;fïka;=fõ fiajlhka úiska tu uqo,a wh:d f,i mrsyrKh l< yelsh.

ish¿ ysñlï fkdlshk ,o fkdf.jk ,o jegqma Bg miqÈk nexl=.; l<hq;=h.

jegqma ks,Odßhd i;=j .sKqïlrKh ms<sn| ±kqula fkdue;s jqjfyd;a Tyq iïmQ¾K jegqma jd¾;d fkd§ug fyda idjoH jd¾;d .sKqïlrk fomd¾;fïka;=jg iemhsug bvwe;.

.sKqïlrK fomd¾;fïka;=j úiska jegqma ks,Odßhd ,ndfok f;dr;=re jegqma f,aLk jd¾;d iuÕ ixikaokh l<hq;=h

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uqo,a l<ukdlrKh

ud;Dldj - 06 nexl= iei÷ï msgq wxl – 141

wOHhk fm< fmdf;a oS we;s lreKq ;=kg wu;rj nexl= iei÷ula ms<sfh, lsrsfï ;j;a wruqKla my; i|yka lr we;.

kssIaldIKh fkdjq iy bÈsßm;a fkdjq fplam;a, iDcq ;ekam;= iy nexl= wh

lsrsï y÷kd.ekSu.

ud;Dldj- 12 uqo,a l<ukdlrK ls%hdj,sfhys we;s jHdmdßl wjodkï msgq wxl – 149

uqo,a l<ukdlrKhg wod, wjodkï wOHhk fm< fmdf;aa by; mßÉfþoh hgf;a y÷kdf.k we;' Bg wu;rj uqo,a fplam;a iy IOU j, fN!;sl wdrlaIdjg wod, wjodkï iy wNHka;r md,khka my;ska idlÉPd flf¾'

uqo,a$fplam;a j,g iuïnkaO jHdmdßl wjodkï iy Bg wod, md,khka

wjodkï

iqM uqo,a iy fplam;a o we;=¨j uqo,a ,eîï, fidrlï lssÍu fyda ke;ssùu'

md,khka ;eme,a ud¾.fhka fplam;aa ,o ú.i th tla fiajlhl= úiskaa újD; lr

yia;uh fyda mß.Kl .;l, frðiagrhl igykaa l<hq;=h' tys fplawxlh" jákdlu , f.jQ whf.a kï iy f.ùfï wruqK jeks oE we;==,;a úhhq;=h' wk;=rej wod, mqoa.,hd úiska fplam; msgqmi —;ekam;a lsÍug muKs˜hkqfjka uqødjla ;nd w;aika l,hq;=h'

uqo,a iy fplam;aj, jákdlu iy .Kk ii|ñka fjk;a mqoa.,hl= úisskauqo,a$fpla ;ekam;= m; ilia l, hq;=h' tu wjia:dfõ§u wod, fplam;anexl= .; l, nj frðia;rfha igyka l, hq;=h'

nexl=jg uqo,a /f.k hk mqoa.,hd nexl= ;ekam;= m;a ilial, mqoa.,hdufkdúh hq;=h' uqqo,a ;ekam;a l, miq ;ekam;= mf;a igykaj we;s jákdlu;ekam;a l, uqo, iu. mÍlaId l,hq;=hs'

nexl=.; lrk f;la ish¨ fplam;a iy uqo,a wdrlaIs; ia:dkhl ;eìhhq;=h' Bg wu;rj wdrlaIs; fimamqfõ h;=r ;nd.ekSu iïnkaO md,khkamej;sh hq;=h' th wêldßh ,;a mqoa.,hl= úiska ;nd.; hq;= w;r tysj.lSu Tyq i;=fõ'

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wjodku

wkque;shlska f;drj fplam;a Ndú; lsÍu$ksl=;a lsÍu'

md,khka

Ndú; fkdl, fpla fmd;a wêldÍh,;a mqqoa.,hl= hgf;a wdrlaIdldÍj ;eìhhq;=h' ;jo fpla ksl=;a lsÍfï§ tajd —wdodhlhdf.a .sKqug muKhs hkqfjkaf¾Lkh l, hq;=h'

fplaa w;aika lsÍug n,h we;s md¾Yjhka iy Tjqkaf.a n,;, ia:dms; l,hq;=h.

IOU yd iïnkaO jHdmdßl wjodkï

wjodku

IOU Ndú;fhka mqoa.,sl wjYH;djhka i|yd uqo,a ,nd.ekSu fyda wjYHm%udKhg jvd jeäfhka uqo,a ,nd.ekSu.

b;srs uqo,a mshùulska f;drj wjNdú;h.

md,khka

ish¨ IOU wêldß,;a mqoa.,hl= úiska wkqu; l, hq;=hs' uqo,a ,nd.ekSugfya;=j iy ksjerÈ uqo,a muKla ,nd.;a njg wjYH f;dr;=re tys i|ykal, hq;=h'

,nd.;a IOU mshùu i|yd ksYaÑ; ld,mßÉfþohla ;sìh hq;=h.

ud;Dldj - 12 uqo,a l<ukdlrK ls%hdj,sfhys we;s jHdmdßl wjodkï msgq wxl – 149

uqo,a l<ukdlrK ls%hdj,sfha mj;sk Wm ls%hdldrlï yd iïnkaO jHdmdßl wjodku wdjrKh lsßu i|yd wOHhk fm<fmd;g wu;rj isÿùula mokï lr.;aa m%Yakhla my; § we;'

m%Yakh

lska.aiagka fldf,aÊ mqoa.,sl iud.u hkq mqoa.,sl mdi,a iy jD;a;Sh wOHdmk uOHia:dk oduhla mj;ajdf.k hkq ,nk wdh;khls' tys m%Odk ld¾hd,h fld<U msysgqjd we;s w;r YsIHhkAg fiajdjkA ,nd§u i|yd Èsjhsk mqrd YdLdjka msysgqjd we;' tys uqo,a l<ukdlrK ls%hdj,sh my; úia;r lr we;.

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uqo,a ,eîfï ls%hdj,sh

mdi,a isiqka i|yd mj;sk f.ùï l%uh wkqj wod, jdßl uqo, udislj j¾Ih mqrd f.úh hq;=h' kuqq;a" jD;a;Sh mdGud,djla yodrK isiqka wod, mdGud,djg wod, uquqo,u mdGud,j wdrïNfha§u f.úh hq;==h.

wod, uqo,a ,enqqKq úg uqo,a whleñ úiska mß.Kl.; l, moaaO;sh ;=,ska ,ÿm;la ksl=;a lrk w;r tys uq,a msgm; wod, uqo,a f.jQ YsIHhdg ,ndfoa' kuq;a mß.Kl moaO;sh ì|jegqKq wjia:dj, fyda uqo,a whleñf.a wNsu;h mßÈss iuyr wjia:dj, w;ska ,shQ ,ÿm;a o ksl=;alrkq ,efí' mß.Kl moaO;sfhka ksl=;alrk ,ÿmf;a l,ska fhÿ wkql%ñl wxl mj;sk kuq;a w;ska ,shk ,o ,ÿm;a i|yd wkql%ñl wxlh igyka lrkq ,nkafkao uqo,a whleñ úiskauh' oskh ;=, w;ska ,shk ,o ish¨ ,ÿm;a i|yd mß.Kl moaO;shg we;=,;a lr ta iEu tlla i|ydu kej; ,ÿm;la ,nd.kakd w;r"mß.Klfhka ,nd.;a ,ÿmf;a wxlh w;ska ,shk ,o ,ÿmf;a igyka lrkq ,efí' mß.Kl moaO;sfhka ,ÿm; ksl=;a lrk wjia:dfõ uqo,a fmd; hdj;ald,Sk fõ'

Èkh wjidkfha iydh l<uKdlre úiska fN!;sl uqo,a .Kkhla isÿlrkq ,nk w;r th uqo,a fmdf;a fYaIh iu. ii|kq ,efí' kuq;a tys hï fjkila y÷kd.kq ,enqjfyd;a fya;= úuikq ,nkafka tu fjki remsh,a oyi blau jkafkakï muKs' tu fjki remsh,a oyilg jvd wvqkï m%udKd;aul fkdjk nj i,ld fkdi,ld yßkq ,efí' flfia kuq;a ish¨ w;ska ,shk ,o ,ÿm;a ioyd mrs.Klh Ndú;fhka ,ÿm;la ksl=;a lf,ao hkak Tyq$weh úsiska mrslaId lrkq fkd,efí'

hï ksYaÑ; Èkl ,o uqo,a miqÈskg nexl=.; lrkq ,efí' tf,i nexl=.; lrk ;=re wod, uqo,a .KldêldÍjrhdf.a ,dÉpqfõ ;nd ;sfnk w;r tys h;=r Tyq úiskau r|jd .kq ,efí' uqo,a nexl= .; lsÍug m%:u .sKqï ,ssmslre úiska ;ekaam;= m; ms<sfh, lrkq ,nk w;r th fN!;sl uqo,a iu. .Kldêldßjrhd úiska mÍlaId lrkq ,efí' uqo,a nexl= .; l, miq fjk;a .sKqï úOdhlhl= úiska nexl= .sKqug m%fõY ù ;ekam;a ù we;s uqof,a ksrjoH;djh ;ekam;= m; iu. mÍlaId lr Tyqf.a w;aik fhdokq ,efí' mß.Kl moaO;sfhka ,nd.;a ,ÿm;a jd¾;dj iuÕ ;ekam;= m; ,smsf.dkq .; lrkq ,efí.

YdLdjkays uqo,a ,eîï ls%hdj,sh

YdLdjkays tl;=jQ ish¨ uqo,a miqÈsk nexl= .; l, hq;= w;r ;ekam;= m; ialEka lr fyda *elaia u.ska m%Odk ld¾hd,hg Èkm;d túh hq;=h' th ,o miq iyh .Kldêldß úiska wod, ;ekam;= m; mß.Klfhka ksl=;a lrk ,ÿm;a úia;r iu. iy ork ,o úhoï j,g wod, uQ,Y% ,shú,s iu. ixikaokh flf¾' mßphla f,i YdLdjkays úhoï Èkm;d ,efnk uqo,a ,eîï j,ska isÿlrk w;r b;sß uqo, muKla nexl= .; flf¾'

hï fjkialula y÷kd.kq ,enqjfyd;a YdLd l<uKdlre úiska ta i|yd fya;= bÈsßm;a l, hq;=h.

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nexl= iei÷ï

iud.u úiska cx.u .sKqï iy b;sßlsÍfï .sKqï lssysmhla mj;ajd f.k hkq ,efí' m%udKd;aul cx.u .sKqqï i|yd muKla nexl= iei÷ï ms<sfh, lrkq ,nk w;r b;ssßlsÍfï .sKqï i|yd nexl= iei÷ï ilia lrkq fkd,efí' .sKqï ,smslre úiska nexl= iei÷ï ilia lrkq ,nk w;r .sKqï úOdhl úiska th mÍlaId lrkq ,efí' ta ioyd wkque;sh ,ndfokq ,nkafka .KldêldÍjrhd úisks.

f.ùï ls%hdj,sh

fplam;a w;aika lssÍu i|yd meyeÈs,s wêldß iSudjka mkjd we;' iud.fï m%;sm;a;sh wkqj remsh,a 20"000 jvd jeä f.ùï ioyd wOHlaIljrekaa fofofkl=f.a wkque;sh wjYH fõ' kuq;a by; .Kkg jvd wvq f.ùï i|yd tla wOHlaIljrfhl=f.a iy tla l<uKdlrejl=f.a wkque;sh m%udKj;A fõ' ;jo iud.fï mßphla f,i —wdodhlf.a .sKqug muKhs'˜hkqfjka f¾Lkh fkdlr ksrka;rj uqo,a fplam;a ,shkq ,efí' Ndú; fkdl, fpla fmd;a r|jd ;nd we;af;a .Kldêldßjrhdf.a fïi ,dÉpqfõh'

iq¿ uqo,a f.ùfï ls%hdj,sh

iq¿ uqo,aa whleñ úiska remsh,a 50"000l w.%suhla m%Odk ld¾hd,fha mj;ajdf.k hkq ,efí' iud.fï iqM uqo,a m%;sm;a;sh wkqj tljr remsh,a 5000 jvd jeä f.ùula iqM uqo,a uÕska isÿ fkdl,hq;= w;r tf,i blaujkafka kï th fplam;lawdOdrfhka f.úh hq;=h'

IOU uÕska uqo,a w;a;sldrï ,nd.ekSfï§ uqo,a wjYH fiajlhd úisskau th iïmQ¾K lr uqo,a whleñg ,nd§fuka uqo,a ,nd.; hq;=h' fï i|yd wkqque;shla wjYH fkdfõ' flfia kuq;a iuyr fiajlhkaa úiska IOU Ndú;fhka ,nd.;a uqo,a lsisÿ úhoula fkdlr Ès.=ld,hla ;nd.ekSfuka wk;=rej iïmQ¾K uqo, uqo,a whleñg ,nd§ we;s njg wNHka;r ú.Kl úiska ue;l§ ksl=;a lr we;s jd¾a;dj,ska fmkajd § we;' ;jo IOU Ndú;fhka ,nd.;a uqo,a mshúh hq;= ld, mßÉfþaohka ms<snojiud.fï iq¿ uqo,a m%;sm;a;sfha lsisÿ i|ykla ke;.

iud.fï iyh .Kldêldß úiska i;sm;d iq¿ uqo,a fN!;sl .Kkh lsÍula isÿlrkq ,nk w;r th uqo,aa fmd; iuÕ iy IOU f.ùï jjqp¾ iuÕ ixikaokh lrkq ,efí' tu.ska hï fjkila y÷kd.kq ,enqjfyd;a fya;= úuikq ,nkafka tu fjki remsh,a 500 blaujkafka kï muKs' iq¿ uqo,a l=vd fmÜáhl r|jd ;nd we;s w;r m%Odk uqo,a ;nd.ekSug ;rï th m%udKj;a fkdfõ' idudkHfhka iqM uqo,a w.%sufhka hï úhoula ±rE úg ish¨ uQ,dY% ,shú,s ksfhdacH idudkHêldß úiska wkqu; l< hq;=h' wk;=rej .sKqï ,smslre úiska mß.Kl moaO;sh wdOdrfhka iq¿ uqo,a jjqprhla ksl=;alrkq ,nk w;r th wkql%ñsl wxlhkaf.ka hq;=fõ' ta iu.u iq¿ uqo,a fmd; hdj;ald,Sk fõ'

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wjYH jkafka

a)

i. lsx.aiagka fldf,aÊ mqoa.,sl iud.fï uqo,a l<uKdlrK ls%hdj,sfhamj;sk wNHka;r md,k ÿ¾j,;djhka y;rla y÷kd.kak'

ii. tu ÿ¾j,;djhka u.ska mek ke.sh yels jHdmdßl wjodkï ;lafiArelrkak' (,l=Kq 16)

b) fuf,i y÷kd.;a wjodkï i|yd fhdod.; yels md,k ñKqï úiA;r lrkak.

(,l=Kq 8)

ms<s;=r

a)

md,k ÿ¾j,;djh$ isoaêh wjodku

uqo,a whleñf.a wNsu;h mßÈss w;ska ,shk ,o ,ÿm;a ksl=;a lsÍu.

uqo,a whleñg jxpdjkays ksr;ùug wjia:djka mj;sk neúka ksrka;rju w;ska ,shk ,o ,ÿm;a ksl=;a lsÍug fm<öfï wjodkula mej;Su ^Wod# tu.ska uqo,a m%udKh iy ,ÿm;a wxlh b;d myiqfjka fjkia l,yels ùu) ;jo iuyr w;ska ,sshk ,o ,ÿm;a uqo,a fmdf;a igyka fkdlr isàfï wjodkula mej;su.

w;ska ,shk ,o ,ÿm;a mQ¾j wkql%ñl wxl fh¥ tajd fkdùu iy tu wxl uqo,a whleñ úiskau igyka lsSÍu' tu ksid jev fn§Sula isÿù fkdmej;Su.

uqo,a whleñ úiska ksl=;a lrk ,o w;ska ,shk ,o ,ÿm;a uqo,a fmdf;a jd¾;d fkdlr uqo,a fidrlï lsrSfï wjodkula mej;Su'

fï fya;=j ksid ish¿ ,ÿm;a uqo,a fmdf;a jd¾;d lr we;s nj wkdjrKh lr.ekSu myiq fkdfõ'

m%Odk uqo,a i|yd re'1000lg wvq fjkialï o iq¿ uqo,a i|yd re' 500lg wvq fjkialï o m%udKd;aul fkdjk nj i|yka lrñka fkdi,ld yerSu'

fuu.ska kej;;a jxpdldÍ ls%hdjkaj, ksr; ùug uqo,a whleñg wjiaa:dj i,id foa' uqo,a whleñg iq¿ uqo,a m%udKhka jxpd lsÍug bv ,nd§Sfuka wkd.;fha§ úYd, jxpdjka lsÍug fya;=jla úh yelsh' ;jo iq¿ uqo,a w.%suhka tllg jvd mj;sk wjiaa:dj, uqo,a fYaIh wvqfjka fyda jeäsfhka ;lafiare ù ;sìh yelsh.

iyh .Kldêldßjrhd úiska ish¨ w;ska ,shk,o ,ÿm;a i|yd mß.Klfhka ksl=;al, ,ÿqm;la mj;So hkak fyda tf,i ksl=;al, ,ÿm;a j,

iuyr w;ska ,shk ,o ,ÿm;a mß.Klhg we;=,;a fkdlr uqqo,a fidrlï lssÍSfï wjodkula mej;Su' ;jo w;ska ,shk ,o ,ÿm;a i|yd b;du m%udo ù mß.Klfhka ,ÿm;a

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ksrjoH;djh fyda mÍlaId fkdlsÍSu'

ksl=;a lrk wjia:do mej;sh yelsh' tho uqo,a wjNdú;hg mj;sk wjia:djls'

fuu.ska ksjerÈ uqqo,a fYaIhla .sKqï fmd;aj, fkdfmkaúh yelsh' ;jo ,ÿm;a ksjerÈsj igyka lr fkd;sìh yelsh'

uqo,a nexl= .; lsÍSug m%:u tajd .KldêldÍjrhdf.a fïi ,dÉpqfõ r|jd;eîu iy tys h;=r Tyq úiskau ;nd.ekSu, Ndú; fkdl, fplam;a r|jd we;af;ao fuysh'

.KldêldÍjrhd o we;=¿j wfkl=;a fiajlhska tys we;s uqo,a fidrlï lsÍfï wjodkula mej;Su'

uqo,a fplam;a ,sùfuka nexl=fõ mj;sk uqo,a bj;a lr.ekSfï wjodkula mej;Su'

idudkH mßphla f,i YdLdfõ tÈsfkod úhoï uqo,a ,eîï j,ska isÿ lsßu iy b;sßh muKla nexl== .; lsÍu. ;jo wdodhlhdf.a .sKqug muKhs hkqfjka f¾LKh fkdlr ksrka;rj uqo,a fplam;a ksl=;a lsÍSSu'

uqo,a wjNdú;h$fidrlï lsÍu" iy wêldßh fkd,;a f.ùï isÿ lsÍu i|yd wjia:djka mej;Su' úhoï iïnkaOj mj;sk md,khka m%%udKj;a fkdùu'

iuyr cx.u .sKqï i|yd nexl= iei÷ï m%ldY ms<sfh, fkdlsÍu iy b;sßlsÍfï .sKqï iei£u isÿ fkdlsÍu'

iuyr jxpdjka isÿqùfï bvlv mej;Su iy tajd wkdjrKh fkdù mej;Sfï bvlvla mej;Su'

.sKqïj, igyka lr we;s uqo,a fYaIhka wê;lafiare ùu fyda wj;lafiare ù mej;Su'

IOU Ndú;fhka uqo,a ,nd .ekSfï§ tajd wkqu; fkdlsÍu' iuyr wjia:dj, fuf,i uqo,a ,ndf.k tajd lsisÿ f.ùula i|yd Ndú; fkdlr ld,hla r|jd .ekSfukaa miqq kej; uqqo,aa whleñg mshùu'

;jo IOU msshúh hq;= ld,mßÉfþohka ms<snoj iq¿ uqo,a m%;ssm;a;sfha lsisjla i|yka fkdùu'

uqqo,a wjNdú;h$fidrlï lsÍug fuu.ska wjia:dj mej;Su'

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b)

wjodku md,k ñkqï

uqo,a whleñg jxpdjka ys ksr;ùug wjia:djka mj;sk neúka ksrka;rj w;ska ,shk ,o ,ÿm;a ksl=;a lsÍug fm<öfï wjodkula mej;Su' ^Wod # tuÕska uqo,aa m%udKh iy ,ÿm;aa wxlh myiqqfjka fjkial, yelsùu'

;jo iuyr w;ska ,sshk ,o ,ÿm;a uqo,a fmdf;a igyka fkdlr isàfï wjodkula mej;Su'

w;ska ,shk ,o ,ÿm;a ksl=;a lsÍug uqqo,a whleñg wjYH jkafka kï th .Kldêldßjrhdg ±kqï oS mQ¾j wkque;sh ,nd .ekSu'

uqqo,a whleñ úiska ksl=;a lrk ,o w;ska ,shk ,o ,ÿm;a uqo,a fmdf;a jd¾;d fkdlr uqo,a fidrlï lsÍfï wjodkula mej;Su'

fï fya;=j ksid ish¨ ,ÿm;a uqo,a fmdf;a jd¾;d lr we;s nj wkdjrKh lr.ekSu myiq fkdfõ'

w;ska ,shk ,o ,ÿm;a wkql%ñl wxl fh¥ tajd úh hq;=h'

;jo ,ÿm;a fmd;a uqo,a whleñg ksl=;a lsÍfï§ md,khka mej;sh hq;=h.

fuu.ska kej;;a jxpdldß ls%hdj, ksr;ùug uqo,a whleñg wjia:dj i,id foa' uqo,a whleñg iq¿ uqo,a m%udKhka jxpd lsÍug bv,nd§fuka wkd.;fha§ úYd, jxpdjka lsÍug th fya;=jlaa úh yelsh'

;jo iq¿ uqo,a w.%suhka tllg jvd mj;sk wjia:dj, uqo,a fYaIh .sKqïj, uqo,a fYaI wvqfjka fyda jeäfhka ;lafiare ù mej;sh yelsh'

iyh .KldêldÍjrhd úisska uqo,a j, mj;sk ish¨ fjkialï i|yd fya;= úuissh hq;= w;r tajd l<ukdlrKhg jd¾;d l, hq;=h'

ksrka;rj fN!;sl uqqo,a .Kkhka isÿl, hq;=h'

iuyr w;ska ,shk,o ,ÿm;a mß.Klhg we;=,;a fkdlr uqo,a fidrlï lsÍfï wjodkula mej;Su' ;jo w;ska ,shk,o ,ÿm;a ioyd b;du m%udoj mß.Klfhka ,ÿm;a ksl=;a lrk wjia:do mej;sh yelssh'

iyh .KldêldÍjrhd úisska hïÈkl isÿjQ .kqqfokq i|yd kssl=;aal, ish¨ w;sska ,shk ,o ,ÿm;a i|yd mß.Klfhka kssl=;al, ,ÿm;la mj;So hkak mÍlaId l,hq;=h.

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tho uqo,a wjNdú;hg mj;sk wjia:djls'

fuu.ska ksjerÈ uqo,a fYaIhla .sKqï fmd;aj, fkdfmkaúh yelssh' ;jo ,ÿm;a ksjerÈsj igyka fkdlr ;sìh yelssh'

mß.Klfhka kssl=;al, iEu ,ÿm;lu wxlh w;ska ,shk ,o wod, ,ÿmf;aa igyka úh hq;=h.

.KldêldÍjrhdo we;=¿j wfkl=;a fiajlhka tys we;s uqo,a fidrlï lsÍfï wjodkulaa mej;Su'

;jo uqo,a fplam;a ,sùu u.ska nexl=fõ mj;sk uqo,a bj;a lr.ekSfï wjodkula mj;S'

uqqo,a iy Ndú; fkdl, fplafmd;a ;eîug wdrlaIs; fiamamqjla ;nd .; hq;=h'

tys tla h;=rla wdrlaIs; fyaa;=ka u; ;j;a l<uKdlrefjl==g ,ndÈsh hq;=h'

uqo,a wjNdú;h$ fidrlï lsÍu iy wêldßh fkd,;a f.ùï isÿlssÍu ioyd wjia:djka mej;Su'

úhoï iïnkaOj mj;sk md,khka m%udKj;a fkdùu'

ish,q uqo,a ,eîï tÈskg fydaa miqÈsk nexl= .; l,hq;=h'

f.ùï ioyd fjku nexl= .sKqula mj;ajd.; hq;=h'

iuyr jxpdjka isÿùfï bvlv mej;Su iy tajd wkdjrKh fkdù mej;Sfï bvlvla mej;Su'

.sKqïj, igyka ù we;s uqo,a fYaIhka wê;lafiare fyda wj;lafiare ù mej;Su'

.sKqfï mj;sk fYaIfha m%udKh fkdi,ld iEu nexl= cx.u .sKqulgu nexl= iei÷ula ms<sfh, l, hq;=h'

ish,q nexl= iei÷ï wêldßh ,;a mqoa.,hl= úiska wkqu; l, hq;=h'

uqo,a wjNdú;h$fidrlï lsÍug fuu.ska wjia:dj mej;Su'

uqo,a whleñg bÈsßm;a lsÍug m%:u ish¨q IOU wêldßh ,;a mqoaa.,hl= úiska wkqu; l, hq;=h'

;jo wêldßh ,;a mqoaa.,hl=f.a w;aiklska f;drj uqqo,a ksl=;a fkdlsÍug wjYH Wmfoia uqo,a whleñg ,ndÈsh hq;=h'

IOU mshúh hq;= Èk .Kk iïnkaO kshuhka iq¿ uqo,a m%;sm;a;shg we;=,;a l, hq;=h'

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weuqKqfï YS¾Ih – 04 iq¿ uqo,a : f.ùï iy IOU ('I owe you' hkafkys ÿqvj ±laùu)

msgq wxlh – 160

IOU (I owe you)/ uqqo,a wêshdpkd$b,a¨ï m; hkq ;u fiajlhkag iqq¿ uqo,a w.%sufhka uqo,a w;a;sldrï ,nd§u i|yd iud.ï úiska Ndú; lrkq ,nk wNHka;r ,shú,a,ls' fuh fuu mßÉfþohg wod, weuqKqfï iq¿ uqo,a f.ùï iy IOU hk mßÉfþoh hgf;a úia;rd;aulj idlÉPd lr we;' ^msgqj 160)

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62


foam<, msßh; yd WmlrK l<ukdlrKh

ud;Dldj – 9 foam< msßh; yd WmlrK l<ukdlrK ls%hdj,sh yd ne÷kq jHdmdßl wjodkï

msgq wxl – 187

wOHhk .%ka:hg wu;rj" foam< msßh; yd WmlrK l<ukdlrK ls%hdj,shg iïnkaO Wm ls%hdldrlï yd ne÷Kq jHdmdßl wjodku wdjrKh lsÍu i|yd wjia:djla mokï lr.;a m%Yakhla my; § we;'

m%Yakh

(fhduqj – miq.sh úNd. m%Yakh - 2015 iema;eïn¾ - KE 04)

Pure Green mqoa.,sl iud.u (PGL) f;a f;d. jYfhka ñ,g .kq ,nk w;r" tajd kej; úlsKSu i|yd weiqreï lrkq ,efí' tfia weiqreï lrk ,o f;a ksIamdok, f;a l=vq jYfhka iy f;a nE.a jYfhka mj;sk w;r tajd rgmqrd fnodyßkq ,efí' fuu úl=Kqï" is,a,r iy f;d. jYfhka isÿlrkq ,efí'l¿ f;a (Black tea)" yß; f;a (Green tea) " rildrl tl;=l< f;a ^b.=re" foys" fciañka& we;=¿j ksIamdÈ; j¾. rdYshla mj;S'

f;a weiqreï lsÍu i|yd " fuu wdh;kh úúO j¾.fhA WmlrK Ndú; lrkq ,nk w;r tajd ir, WmlrK fõ' fuu WmlrK jir 05 lg fmr ñ,§ f.k we;s tajd fõ' ;jo PGL iud.u i;=j ksIamdÈ; fnodyeÍu i|yd jdyk iuQyhla Ndú; lrkq ,efí' fuu ish¨ j;alï jd¾;d lsÍug iud.u úiska ia:djr j;alï frðia;rhla mj;Ajdf.k hkq ,efí.

fuys nvq .nvdj j;a;, msysgd ;sfnk w;r weiqreï lsÍfï ls%hdj,sho tysSu isÿfõ' f;d. ms,sn| f;dr;=re" moaO;shl mj;ajdf.k hkq ,nk w;r ksis fõ,djg tu f;dr;=re moaO;sh hdj;ald,Sk lsÍfï j.lSu .nvd l<uKdlre i;=fõ' uq,a ,enQ uq,a ksl=;= l%uhg (FIFO) NdKav ksl=;a lrkq ,nk w;r NdKav ksl=;a lsÍug m%:u l,a bl=;ajQQ Èkhka mÍlaId lrkq ,efí'

m%Odk jYfhka rildrl iys; f;a jeks f;a j¾. fiñka úlsfKk nj l<ukdlrKh úiska y|qkdf.k we;' tuksid rildrl tl;=l< f;a ñ,§.kq ,nk iy kej; weiqreï lrk m%udKh my< ±óug l<ukdlrKh úiska i,ld n,ñka isà' weiqreï WmlrK iy jdyk ^fnodyeÍu i|yd muKs& iud.fï b;d jeo.;a ia:djr j;alï jk w;r tu j;alïj, fN!;ssl i;Hdmkhla i|yd iud.u ie,iqï lrñka isà'

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Tn fuu iud.fï .KldêldÍjrhd jk w;r iud.fï idudkHdêldÍjrhdg mek ke.S we;s iuyr m%Yak ksrdlrKh lr.ekSug Tnf.a iydh wfmalaId lrhs.

wjYH jkafka #

(a) l<ukdlrKh úiska b;d jeo.;a hhs y÷kd.;a ia:djr j;alï yd ne|S mj;sk jHdmdßl wjodkï 02 la idudkHdêldÍjrhdg meyeÈ,s lrkak.

(b) ia:djr j;alï fN!;sl i;Hdmkhla isÿlsßfï§" ia:djr j;alï f,aLKhla (FAR) mej;Sfï jeo.;alu meyeÈ,s lrkak.

ms<s;=r

(a) weiqreï WmlrK fïjd úYd, WmlrK ^by; i|yka lr we;s wdldrhg& fkdjk w;r myiqfjka f.khd yels tajd fõ' tuksid fidrlï lsÍfï wjodkula mj;S' ^j;alï j,gfN!;slj m%fõY ùfï wjodkulA mj;S' tuksid fN!;sl wdrlaIdjla wjYH fõ'& ;jo fuu j;alï jir lsysmhlg fmr ñ,§ .kq ,enQ tajd neúka tajd merKs WmlrK jk w;r th kv;a;= msßjeh by< hdug n,mdkq ,efí' tuksid kj j;alï ñ,g .ekSug iud.ug isÿfõ' kj ñ,g .ekSï isÿlsÍu myiq lr,Su msKsi l<ukdlrKh úiska m%d.aOk whjefha mj;sk kshuhka l<ukdlrKh úiska ±kqj;a úh hq;=h' fhda.H wkque;shlska f;drj j;alï neyer lsÍfï wjodkula mj;S' tu ksid tu j;alï ioyd idOdrK ñ,la wdh;khg fkd,eî hd yelsh' ydks isÿjQ fyda fidrlïl, whs;ï ksismßÈ y÷kd.kq fkd,eìh yels w;r fïjd ksis mßÈ .sKqïj, ms<sìUq fkdúh yelsh' ^fmdÿ f,crh ia:djr j;alï f,aLKh iuÕ iei|Su&.

fudag¾ jdyk - wfmalaIs; Ndú;h yer fudag¾ jdyk fjk;a wruqKq i|yd Ndú; lsÍfï wjodkula mj;S' wk;=reùfï wjodku" jdyk j,g ydkS ùu" fmdÿ ckhdg iy fmdÿ foam, j,g isÿjk ydks ^fmdÿ iy fm!oa.,sl hk oaú;ajhu& hkdÈho fuu wjodkug we;=,;a fõ'

(b)

ia:djr j;alï j, fN!;sl .Kkhla isÿlsÍfï§ ia:djr j;alï f,aLKh Ndú;d l< yelsh' ia:djr j;alï f,aLKhla mj;S kï th my; oE i|yd Wmldr fõ' - j;alï y÷kd .ekSug^fla; mj;sk neúka&

- j;alï j, msysàu y÷kd .ekSug'

- j;alï ke;sùu y÷kd .ekSug ^wod< j;alu ia:djr j;alï frðia;rfha ms<sìUq úh yels kuqÿ fN!;slj fkd;sìh yelsh'&

- ia:djr j;alïj, meje;au y÷kd .ekSug.

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f;d. l<ukdlrKh

ud;Dldj – 2.1 øjH wêhdpkd m;%h

msgq wxl – 201

hdj;ald,Sk lrk,o øjH wêhdpkd m;%hl wdlD;shla my; § we;'.

øjH wNshdpkd m;%h

wjYH Èkh ………… msßjeh uOHia:dkh/ld¾hh wxlh ……………

whs;ï fla;h úia;rh øjH m%udKh tall mssßjeh ^re&

uq¿ jákdlu ^re&

ilikq ,enqfõ ……………

Èkh ………………..

mÍlaId lf,a ……………

Èkh …………………….

wkque;sh ,ndÿkafka ……….

Èkh ………………..

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ud;Dldj – 2.1 øjH wêhdpkd m;%h

msgq wxl – 201

.nvdjlska wuqøjH ksl=;a lsßfï§ øjH wêhdpkhl Ndú;h ms<sn|j rEm igykla u.ska bÈßm;a lr we;'

rEmh ( .nvdfjka øjH ksl=;a lsÍu

meyeÈ,s lsÍu

wuqøjH fyda NdKav tajd Ndú; lrk fomd¾;fïka;=jg fyda ksIamdok fomd¾;fïka;=jg wjYH úg ksIamdok l<uKdlre fyda jev uQ,sl úiska idudkHfhka øjH wêhdpkd m;%h iïmQ¾Klr wkque;sh ,ndfok w;r th wuqøjH .nvdlr we;s .nvd fomd¾;fïka;=j fj; hjkq ,efí' øjH wêhdpkd m;%h msgm;a ;=klska iukaú; jk w;r tu msgm;a ms<sfj,ska .nvd Ndrlre" msßjeh fomd¾;fïka;=j iy Ndú; lrk fomd¾;fïka;=j fj; hjkq ,efí' tu øjH wêhdpkd m;%h .nvdjg ,enqKq úg f;d. l<uKdlre úiska wuqøjH ;sfío hkak mÍlaIdlr øjH ksl=;= m;la iu.ska wod< wuqøjH f;d.h Ndú; fomd¾;fïka;=jg fyda ksIamdok fomd¾;fïka;=jg ksl=;a lrkq ,efí' tu øjH ksl=;=mf;ys wxlh" Èkh iy ksl=;al, wuqøjH j, úia;r wvx.= fõ'

;jo" wuqøjH ,enQ nj ;yjqre lsÍug ksIamdok fomd¾;fïka;=j ;=< isák mqoa.,hl= úiska øjH ksl=;= m; w;aika lrkq ,efí' tla fomd¾;fïka;=jlg ksl=;a lrk ,o wuqøjH yqjudre m;la Ndú;fhka fjk;a fomd¾;fïka;=jlg udrel< yelsh.

øjH b,a,Su øjH Ndú;lrk fomd¾;fïka;=j

øjH wêhdpkd m;%h

.nvd fomd¾;fïka;=j

øjH ksl=;= m;%h

øjH ksl=;=j

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2 NdKav ,eîï m;%h

iemhqïlreg

f.ùu

ud;Dldj – 3 øjH .nvd lsÍu

msgq wxlh – 205 (rEmh - 8.2)

rEmh 8'2 ioyd úia;rd;aul meyeÈ,s lsßula iu. f;d. ,eîug wod<j hdj;ald,Sk lrk ,o .e,Sï igyk my; olajd we;'

rEmh 8'2 f;d. ,eîï

ñ,§ .ekqï fomd¾;fïka;=j

.nvdj .sKqï fomd¾;fïka;=j

.ekqï weKjqul msgm;la

msgm;la

NdKav ,eîu

,enQ NdKav

.ekqï wekjqu iu.

iei£u

3 2

1 NdKav ,eîï m;%h

ìka m;%h

3 NdKav ,eîï m;%h

m;%h

iemhqïlref.a bkafjdhsisfha we;s m%udKhka .ekqï weKjqu iuÕ ii|d ne,Su

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.ekqï fomd¾;fïka;=j úiska f;dard.;a iemhqïlrejl=f.ka NdKav weKjqï lrkq ,nk w;r wod< .ekqï weKjqfï msgm;lA .nvdjg hjkq ,efí' fuu .ekqï weKjqug wkqj wod< NdKav f;d.h .nvdjg ,nd.kq ,efí' l=uk j¾.fha NdKav weKjqï lr ;sfío hkak ms<sn|j .nvdfõ fiajlhska yg ksrka;r wjfndaOhla fkdue;' tuksid ,enqkq NdKav m%udKh iu. .ekqï weKjqu iu. iei|Sug Tjqkag isÿfõ' wod< .ekqï weKjqu mÍlaId lsÍfuka wk;=rej .nvdj úiska NdKav ,enqkq njg idlaIshla jYfhka NdKav ,eîfï m;%sldjla ksl=;a lrkq ,efí' NdKav ,eîï m;%sldj msgm;a y;rlska iukaú; fõ' tajd ms<sfj,ska" .sKqï fomd¾;fïka;=jg" .eKqï fomd¾;fïka;=jg" iy .nvdjg ,ndfok w;r wfkl ìka m;%hg hdlrkq ,efí'bkamiq NdKav ,eîï m;%h" iemhqïlref.a bkafjdhsish iy .eKqï weKjqul msgm;la .sKqï fomd¾;fïka;=jg hjkq ,efí' wk;=rej .sKqï fomd¾;fïka;=j úiska ñ,§.;a NdKav m%udKfhka NdKav ,eîï m;%sldj iy iemhqïlref.a bkafjdhsish iu. mÍlaId lrkq ,nk w;r" wod< iemhqïlreg f.ùï isÿlrkq ,efí.

ud;Dldj – 3.1 f;d. uÜgï jd¾;d lsÍu msgq wxl – 205

hdj;ald,Sk lrk ,o ìka m;%hl wdlD;shla my; § we;'

ìka m;%h

Wmßu f;d. uÜgu :……………….. øjH fla;h :………………………….

wju f;d. uÜgu :………………. ìka wxlh :…………………………………..

h,s weKjqï uÜgu :……………………….. ia:dkh :……………………………….

h,s weKjqï m%udKh :…………………..

úia;rh :………………………….. f;d. f,c¾ wxlh :……………………..

,eîï ksl=;a lsÍï fYaIh

Èkh

NdKav ,eîï m;% wxlh

m%udKh Èkh

øjH ksl=;= m;a

wxlh

m%udKh m%udKh Èkh

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wkq ud;Dldj – 3.1 f;d. uÜgï jd¾;d lsÍu msgq wxl – 206

f;d. f,c¾ .sKqul hdj;ald,Sk lrk ,o wdlD;shla my; olajd we; .

rEmh 8.4

f;d. f,c¾ .sKqu

øjH :…………………………. Wmßu f;d. m%udKh: ………………..

wju f;d. m%udKh: ……………….

whs;ï fla;h :………………. h,s weKjqï uÜgu : …………………..

h,s weKjqï: …………………..

,eîï ksl=;a lsÍï f;d.h

oskh

NdK

av

,eî

ï

m;

s%ld wxl

h

m%udK

h

tal

l ñ

, ^re&

.K

k ^re&

Èkh

.nvd

b,aï

wxl

h

m%udK

h

tal

l ñ

, ^re&

.K

k ^re&

m%udK

h

tal

l ñ

, ^re&

.K

k ^re&

ud;Dldj – 3.4 f;d. i;Hdmkh/wd.Kkh (The Inventory Count)

msgq wxlh – 207

f;d. .Kkhl wruqK wjfndaO lr.ekSug wu;r m%Yakhla my; § we;' "f;d. j¾;dj, ksrjoH;djh mÍlaId lsÍu "hkqfjkA tlA wruqKla muKla wOHhk fm< fmdf;ys i|yka lr we;' flfia kuq;a tys ;j;a wruqKq mj;S.

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m%Yakh

1) fN!;sl f;d. .Kkhl wfkl=;a wruqKq y÷kd.kak?

2) wLKav f;d. .Kkhl jdis ljf¾o?

ms<s;=r

1) fN!;sl f;d. .Kkhl wfkl=;a wruqKq my; mßÈ ,ehsia;= .; l<yelsh:

f;d. jd¾;dj, iïmQ¾K nj mÍlaId lsÍu.

fiñka p,kh jk" h,a mek.sh iy ydks jQ f;d. y÷kd.ekSu'

2) wLKav f;d. .Kkhl m%;s,dN my; olajd we;;

.sKqï jd¾;dj, ksrjoH;djh by< kxjd .ekSu'

ydks iy ke;sùu y÷kd.ekSu'

ndOdjlska f;drj ksIamdok ls%hdj,sh iqug f,i mj;ajd f.khdu.

mdßfNda.slhska úiska weKjqïlrk ,o NdKav kshñ; fõ,djg fnodyßknj ;yjqre lr .ekSug

whjehlrKhg iy mqfrdal;khg WmldÍ ùu'

mßÉfþoh 8

ud;Dldj – 8 f;d. l<ukdlrK ls%hdj,sh yd iïnkaO jHdmdßl wjodkï

msgq wxl – 217

wOHhk .%ka:hg wu;rj , f;d. l<ukdlrK ls%hdj,shg wod< Wm ls%hdldrlï yd ne÷Kq jHdmdßl wjodku wdjrKh lsÍu i|yd wjia:djla mokï lr.;a m%Yakhla my; § we;'

m%Yakh

wu;r wOHhk Wmldrl .%ka:fha mßÉfþo 07 hgf;a ^msgq wxl 65& § we;s wjia:djla mokï lr.;a m%Yakh i,ld n,kak'

tys § we;s wjia:djg wu;rj wdh;kh úiska w;s úYd, f;d. m%udKhla mj;ajdf.k hk neúka iEu ld¾;=jla wjidkfha§u fN!;sl f;d. i;Hdmkhla lsÍug l<ukdlrKh úiska fhdackd lrwe;.

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wjYH jkafka :

a) PGL wdh;kfha f;d. l<ukdlrK ls%hdj,sh yd ne|qKq jHdmdßl wjodkïfolla ,ehsia;= .; lrkak'

b) fN!;sl f;d. .Kkh lsÍfï ls%hdj,shl ;sìh hq;= md,k hdka;%Khka folla,ehsia;= .; lrkak.

c) PGL iud.fï f;d. wd.Kkh lsÍfï§ fiñka p,kh jk f;d.j, n,mEu(Valuation of inventries) idlÉPd lrkak.

ms<s;=r

a) PGL iud.fï f;d. l<ukdlrK ls%hdj,sh yd ne÷Kq jHdmdßl wjodkumy; mßÈ úia;r l< yelsh.

f;d. .nvdjka j, isg rg mqrd NdKav fnodyeÍfï§ wu;r msßjehla ±Íugisÿùu.

f;d. fidrlï lsßu fyda f;d. ydks jeks fN!;sl wjodkï mej;Su.

f;d. wjika ùfï wjodku - moaO;sh fhda.H f,i hdj;ald,Sk fkdjkafkakï" f;a ñ,g .ekSug l=uk wjia:dfõ weKjqula isÿl< hq;=o hkakl<ukdlrKh fkd±k isáh yelsh.

wu;r f;d. ksid ldrl m%d.aOk .eg¿ we;súh yelsh.

f;d. jd¾;dj, jerÈ mej;Sfï wjodku.

b) f;d. .ekqï ls%hdj,shl my; md,khka ;sìh hq;=h:

.Kkh lrkq ,nk fiajlhskag meyeÈ,s Wmfoia ,nd §u.

f;d. .Kkh ioyd kshñ; fõ,djla y÷kajd§u ^wdh;kh úiska tuwjia:dfõ úl=Kqï iy f;d. ,eîï k;r lr ;sfío hkak ;yjqrelr.ekSug&

.Kkh lrk ,o whs;uhka j, úia;r" f;d. .Kkh lsßfï m;%sldj,jd¾;d l< hq;=h.

f;d. .Kkhg fmr fuu m;%sldj, wkql%ñl wxl fhÈh hq;=h.

iEu .Kkh lrkq ,nk lKavdhulu tla whl= f;d. y|qkd.ekSu iy.Kkh lsÍu isÿl, hq;= w;r" ;j;a mqoa.,hl= úiska tu f;d. ms<sno úia;rf;d. m;%sldj, jd¾;d l, hq;=h' fuh jev fn§u ;yjqre lrkq ,efí.

.Kkh l< whs;u fojrla .Kka .ekSu j<lajd,Sug tajd i,l=Kq l< hq;=h.

.Kkh wjidkfha iEu .Kkhg iïnkaO jq lKavdhulau ;uka .Kkhl<f;d. m;ss%ld wod< l<uKdlre fj; ,ndÈh hq;=h.

ta ta f;d. whs;ï j, uq¿ .Kk ±k .ekSug f;d. m;%sldj, úia;r jd¾;dl<hq;=h.

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c) fiñka p,kh jk f;d. whs;u u.ska úl=Kqï my< jeàula fyda úl=Kqïñ,g n,mEula fyda isÿ ù we;s nj weÕúh yelsh' l,a bl=;aùfï Èkhkamj;sk neúka" wod< f;d. whs;uh p,kh fkdjkafka kï" th f;d. whs;ïl,a bl=;a ùug fya;= fõ.

fuu wjia:dj wkqj f;d. msßjehg mj;ajdf.k hk nj fmfka' YS% ,xld.sKqïlrK m%ñ; wxl 02 wkqj f;d. w.h l< hq;af;a msßjeh fyda Y=oaOWm,íê w.h hk w. hkaf.ka wvq w.hg fõ' tu ksid f;d. j, msßjehtys Y=oaO Wm,íê w.h blaujk nj weÕ fõ'wod< NdKavh úlsKSug weia;fïka;= .; msßjeh iy ñ, i,ld n,ñka tysY=oaO Wm,íê w.h ;SrKh lsÍug isÿfõ' f;d.j, Y=oaO Wm,íê w.hmsßjehg jvd wvqkï f;d. w.h l< hq;af;a Y=oaO Wm,íê w.hg fõ.

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wdpdrO¾u yd w.kdlï

ud;Dldj – 2 .KldêldÍjreka wdpdrO¾u j,g wkqj yeisÍfï we;s jeo.;alu msgq wxlh - 264

.KldêldÍjrekaf.a wdpdrYS,s yeisÍu hgf;a ie,ls,a,g Ndckh úhhq;= uQ,Od;=jla f,i .efkk —uyck hym;˜ hkak ms<sn| úia;rhla fuys ±lafõ'

uyck hym;

—uyck hym;˜ jD;a;Sh .KldêldÍjreka úiska fufyjfrys fhfok ñksia ix>h yd wdh;k yd Bg we;=,;a fiajd odhlhska" Kh fokakka" rchka" fiajlhska" fiajHhka" wdfhdaclhska" jHdmdr yd uQ,H iudchka iy jD;a;Sh .KldêldÍjrekaf.a fiajh u; úYajdih ;nk wfkl=;a whf.a hym;" uyck hym; hkqfjka ye|skafõ' (IFAC)

.Kldëlrk jD;a;Sh m%ñ;Ska b;d mq¿,aj uyck hym; i|yd ie,ls,a,g Ndckh fõ' WodyrK #

uQ,H wdh;kj,g" Kh ,nd.ekSug iyhlhla jYfhka iy we,aue;s md¾Yjhm%d.aOkh ,nd.ekSug myiqjk mßÈ iajdëk ú.Kljreka úiska uQ,Hm%ldYkhkaf.a ld¾hlaIuNdjh iy wjxlNdjh mj;ajdf.k hEug WmldÍ fõ'

uQ,H lghq;= lrk úOdhl ks,OdÍka úúO uQ,H wdh;kj, úúO ;rd;srfï;k;=rej, kshe,S isáñka ld¾hlaIuj yd M,odhSj wdh;kj, j;alïmßyrKfhys fh§ isá;s'

wNHka;r ú.Kljre" wNHka;r md,k l%ufhys ksjerÈNdjh ms<sn|j iy;slfjñka ;u fiajHhdf.a ndysr uQ,H f;dr;=rej, úYajdikSh;ajh j¾Okh lr;s'

nÿ úfYaI{hska" nÿ moaO;sfhys úYajdihla yd ld¾hlaIuj;djhla we;slsÍugiyh fj;s'

l<ukdlrK WmfoaYljre uyck hym; ;ld ksjerÈ l<ukdlrK ;SrK.ekSu wrNhd j.lSfuka nef|;s'

jD;a;Sh .KldêldÍjrekag iudcfhys jeo.;a N+ñldjla ysñfõ' ksjerÈ uQ,H .KldëlrKh yd jd¾;dlrKh" M,odhS uQ,H l<ukdlrKh" yelshdj ,;a WmfoaYl;ajh yd úúO jHdmdßl yd nÿlrKh ms<sn|j Wmfoia iemhSu i|yd ;ekam;alrejka" Kh ysñhka"fiajHhka yd fjk;a jHdmdßl m%cd wxY iy rchka o iuia: uyckhdgo jD;a;Sh .KldêldÍka u; úYajdih ;n;s'

tjeks fiajdjka iemhSfï§ .KldêldÍjreka olajk wdl,am yd yeisÍï rgdj iudcfha iy rfgys hy meje;au flfrys n,mEula we;s flf¾'

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ud;Dldj – 2 .KldêldÍjreka wdpdrO¾u j,g wkqj yeisÍfï we;s jeo.;alu msgq wxlh - 264

.KldêldÍjrekaf.a —wdpdrYS,s yeisÍu˜ hgf;a tk wdpdr O¾u ix.%yh my;ska ±lafõ'

wdpdr O¾u ix.%yfhys A fldgi" B fldgi , C fldgi hkqfjka fldgia ;=kla we;'

A fldgi - wdpdr O¾u ix.%yfhys idudkH fhÿu'

fuu fldgiska jD;a;sh .KldêldÍka i|yd jD;a;Sh wdpdrO¾uj, uQ,sl uQ,O¾u ia:dms; lrkq ,nk w;r tu uQ,O¾u fhdod .ekSu i|yd ixl,ams; rduqjla iemfha' ixl,ams; rduqfjys uQ,sl uQ,O¾u i|yd uÕfmkaùula flf¾' jD;a;sh .KldêldÍka fuu ixl,ams; rduqj ;=<ska uq,sl uQ,O¾u j,g wkql+,;djh ±laùfï§ we;sjk wNsfhda. y÷kd.ekSu" tajdfha jeo.;alï y÷kd.ekSug ke;akï tajd meyeÈ,sj jeo.;a fkdjkafka kï tajd uÕyrjd .ekSug fyda ms<s.;yels uÜgulg wvqlsÍug uQ,sl uQ,O¾u w;rueÈ ;;a;ajhlg my; jeàula isÿ fkdjk wkaoñka Ndckh lsÍuhs'

uQ,sl uQ,O¾u

my; i|yka uQ,sl uQ,O¾u jD;a;sh .KldêldÍjrhl= úiska wkq.ukh l<hq;=h'

^w& wjxlNdjh

fuu uQ,O¾ufhka jD;a;Suh yd jHdmdßl lghq;= j,§ jD;a;sh .KldêldÍka fj; iDcqj yd wjxlj lghq;= lsÍfï ne|Sula we;slrhs' wjxl;ajhg idOdrK;ajh yd i;Hjd§ùuo wod< fõ'

jd¾;d" m%ldYk fyda fjk;a f;dr;=re ms<sn|j ;u iïnkaO;djh fhoùfï§ tys my; i|yka wj,laIK ;sfíhehs úYajdi flf¾ kï Bg iïnkaOùu iqÿiq fkdfõ'

idjoH yd fkdu. hjk iq¿ m%ldYk we;=,;a ùu'

fkdie,ls,af,ka ms<sfh, lrwe;s fyda fkdu. hjk iq¿ wkaoñka w;yeroud we;s m%ldYk fyda tjeks f;dr;=re we;=,;a ùu'

tfy;a by;lS lreKq iïnkaOfhka ixfYdaê; jd¾;djla ksl=;a lrkq ,nk úg wjxl;ajfha uQ,O¾uh W,a,x>kh ù hehs fkdie,fla'

^wd& wruqKq.; Ndjh

mQ¾ju;OdÍ;ajh" wruqKq >ÜGkh fyda wkshï n,mEï j,ska jD;a;Suh fyda jHjidhl ;SrKhka wNsnjd hdug jD;a;sh .KldêldÍjrhl= bv fkdÈh hq;=h'

tneúka jD;a;sh .KldêldÍjrfhla ;u jD;a;Suh ;SrKj,g n,mEï isÿlrkq ,nk iïnkaO;d j,ska je<lsh hq;=h'

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jD;a;Suh .KldêldÍjrhl= fj; my; ±lafjk wLKav j.lSï ;sìh hq;=h'

fiajdodhlhl= fyda fiajHhl=g wfmalaIs; jD;a;Suh fiajhla ,ndÈh yelsjk mßÈ;u ±kqï yd ksmqK;d ;lald,Sk jD;a;Suh" ffk;sl yd ;dlaIKsl j¾Okhkaf.ka" wjYH uÜgug jeä ÈhqKq lr.ekSu'

fiajdjla ,nd§fï§ wod< ;dlaIKsl yd jD;a;Suh m%ñ;Ska wkqj úplaIKj lghq;=lssÍu'

jD;a;Suh ksmqK;ajh wÈhr follg fnod ±laúh yelsh'

^w& jD;a;Suh ksmqK;ajh ,nd.ekSu' ^wd& jD;a;Suh ksmqK;ajh mj;ajdf.k hdu'

^wE& ryiHNdjh

ryiHNdjfha uQ,O¾u jD;a;Suh .KldêldÍjrhl= fj; my; i|yka oE j,ska je<lS isàug kshu lrhs'

;u fiajdj ;=<§ ,nd.kakdjQ jHdmdßl ryiH f;dr;=re ksis wêldß n,hla"ffk;sl n,hla fyda jD;a;Suh whs;shla ke;sj fyda ;ukag wh;a ld¾hhla f,ifyda wkdjrKh lsÍu fyda mdúÉÑ lsÍu'

;u jD;a;Suh yd jHdmdßl iïnkaO;djla ;=<§ ,nd.kakd ryiH f;dr;=re;ukaf.a fyda ;=kajk md¾Yajhkaf.a m%fhdackhg .ekSu' fiajHhl= fydafiajdodhlhl= úiska wkdjrKh lrkq ,nk f;dr;=rej,o ryiHnj /lSujD;a;Suh .KldêldÍjrhl= ne|S isà' jD;a;Suh .KldêldÍjrhl= hgf;amd,kh jk wh o Wmfoia yd iyh ,nd.kakd who jD;a;Suh.KldêldÍjrhdf.a ryiHNdjhg .relsÍu l< hq;=h'

jD;a;Suh .KldêldÍka úiska ryiH f;dr;=re wkdjrKh l<yels fyda tfia lsÍug Tjqkag n,l< yels fyda tfia lsÍu fhda.Hjk wjia:d fyda fufiah'

^w& wkdjrKh kS;sfhka yd fiajdodhlf.a wjirfhka isÿlsÍug bvwe;s ùu'

^wd& wkdjrKh kS;sfhka wjYH jkúg' WodyrK #

kS;suh ls%hdj,shl§ wod< ,shlshú,s fyda idlaIs iemhSu bÈßm;a lsÍu' újrKh jk kS;s W,a,x>k lsÍula wod< uyck wêldßhlg wkdjrKh lsÍu' kS;sfhka ;ykï fkdlrwe;s wjia:djl jD;a;Suh hq;=lula fyda whs;shla f,i

wkdjrKh lsÍu'

^we& jD;a;Suh ksmqK;ajh iy ksis ie,ls,a,

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i idudðl wdh;khl fyda jD;a;Suh wdh;khl .=Kd;aulNdjh (Quality) iudf,dapkhlg wkql+,;ajh ±laùu'

ii idudðl wdh;khl fyda kS;s iïmdol wdh;khl úuiSula fyda úu¾Ykhlg wjk;ùu i|yd'

iii kS;suh ls%hdoduhl§ jD;a;Shuh .KldêldÍjrhl=f.a jD;a;Suh ;;ajh wdrlaId lssÍu i|yd'

vi ;dlaIKsl m%ñ;Ska iy wdpdrO¾u wjYH;d iu. wkq.;ùu i|yd'

ryiH f;dr;=re wkdjrKh lsÍug ;SrKh lsÍfï§ jD;a;Sh .KldêldÍyq my; i|yka lreKq i,ld ne,sh hq;=h'

^w& jD;a;Sh .KldêldÍjrhdf.a wkdjrKhg fiajdodhlhd wkque;sh §fuka wod< wksl=;a whf.a iy ;=kajk md¾Yjhkaf.a ysñlïj,gw.;shla isÿfõo hkak'

^wd& ish¿u f;dr;=re ,ndf.k ;sfío tfiakï tajd m%dfhda.slo hkak yd ;yjqre lrkq fkd,enQ lreKq yd wiïmQ¾K f;dr;=re yd ;yjqre fkdù we;s ks.ukhka ;sfnk úg ljrdldrfha wkdjrKhka l<hq;=±hs ;SrKh lsÍug jD;a;Suh úksYaph fhdod.; hq;=h'

^we& ksl=;a l<hq;= ksfõokfhys iajNdjh yd ljqreka fj; th bÈßm;a l<hq;=o hkak iïnkaOfhka jD;a;Sh .KldêldÍ úiska tu ;eke;a;d wod< ;eke;a;d njg iEySug m;aúh hq;=h'

m%Yakh

;u fiajdodhl fyda fiajHhd fyda fjkqfjka ryiH f;dr;=re jD;a;Sh .KldêldÍjrhd ksrdjrKh l<hq;af;a ñka l=uk wjia:dfjys§ o?

(1) ksrdjrK kS;sfhka wjYH jq úg.

(2) ksrdjrKh kS;sfhka wjYH jqjo fiajdodhlf.ka Bg wkque;sh b,a,d ke;sùu.

(3) fiajdodhlhd uQ,H úY=oaêlrk jerÈ isÿlr we;s úg§.

A (1) iy (2) muKs

B (1) iy (3) muKs

C (2) iy (3) muKs

D (1), (2) iy (3)

ksjerÈ ms<s;=r A h' wkdjrKh ksS;sfhka wjYHjk úg§ yd wkdjrKh ksS;sfhka bvwe;s úg§ .KldêldÍjrekag ryiH f;dr;=re wkdjrKh l<yel.

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^b& jD;a;Suh yeisÍu

jD;a;Suh .KldêldÍjre ;uka úiska lrkq ,nk lsisu lghq;a;lska ;u jD;a;Sh wmlS¾;shg m;a fkdjk wkaoug kS;s yd fr.=,dis j,g wkql+,j yeisÍu l< hq;=hehs jD;a;Sh yeisÍu ms<sn| uQ,O¾uh kshu lrhs' ish¿u f;dr;=re ms<sn| idOdrK yd iïmQ¾K ±kqj;a ùula ,nd.;a ;=kajk md¾Yajhla jD;a;Sfhys lS¾;shg n,mdk mßÈ wiqNjd§ ks.ukhlg t<öuo óg we;=,;ah'

;uka yd ;ukaf.a ld¾hhka m%isoaêhg yd j¾Okhg fhduqlsÍfï§ o jD;a;Sh wmlS¾;shg m;afkdjk wkaoug lghq;= l<hq;=h' jD;a;Suh .KldêldÍyq wjxl yd i;Hjd§ úhhq;= w;r my; i|yka foa fkdl< hq;=h #

^w& ;uka i;= iqÿiqlï"m<mqreoao yd l<yels fiajdjka ms<sn|j w;sfYdala;sfhka lreKq bÈßm;a lsÍu'

^wd& wka whf.a ld¾hhka ms<sn|j ;yjqre fkdlrkq ,enQ wj{d;aul m%ldY lsÍu'

wNsfhda. yd wdrlaIdjka

wNsfhda.

uQ,sl uQ,O¾uj,g wkql+,;ajh ±laùfï§ b;d mq¿,a mrdihl wjia:dj,ska wNsfhda. we;s úhyel' fndfyda wNsfhda. my; i|yka j¾. j,g we;=,;a fõ'

^w& jD;a;Sh .KldêldÍf.a fyda lsÜgq mjqf,a idudðlhl=f.a uQ,H fyda fjk;a we,aula iïnkaOj iajlSh jdish Tiafia isÿjk wNsfhda.'

^wd& l,ska m%ldYs; ;u ks.ukhla iudf,dapkhg ;uka úiskau Ndckh lsÍug isÿjk úg we;sjk wNsfhda.'

^b& jD;a;Sh .KldêldÍjrfhla ;u ks.ukh fyda u;hla ikd: lsÍug hdfï§ mYapd;a wruqK w;rueÈ ;;a;ajhlg weo ±ófï wNsfhda.'

^B& b;d lsÜgq iïnkaO;djhka ksid wka whf.a jqjukdjka fjkqfjka idkqlïms;j lghq;= lsÍu yryd we;sjk wNsfhda.'

^W& jD;a;Sh .KldêldÍjrhl=g n,mdk i;H fyda ±k.ekSug ,efnk ;¾ckd;aul wNsfhda. ksid wruqKd;aulj lghq;= lsÍug fkdyels jk n,mEï we;sùu'

wdrlaIdjka

tjeks n,mEï ms<s.;yels uÜgulg wvqlsÍug fyda ke;s lsÍug .;yels wdrlaIlhka mq¿,a j¾. follg jefÜ'

^w& jD;a;Sfhka" kS;sfhka fyda fr.=,dis j,ska ks¾ñ; wdrlaIlhka' ^wd& ld¾h mßirfhys we;s wdrlaIlhka'

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B fldgi – m%isoaO jD;a;sfhys fhfok jD;a;Sh .KldêldÍyq

fuu fldgi m%isoaO jD;a;Sfhys fhfok jD;a;Suh .KldêldÍka iïnkaOfhka jkw;r hï ksYaÑ; wjia:dj,§ fuu ixl,ams; rduqj fhoùu .ek úia;r flf¾' bka uQ,sl uQ,O¾uhkag wkql+,;d ±laùu i|yd wNsfhda.hkag uqyqKoSug fhda.H jk wdrlaIlhska ms<sn| WodyrK ±lajk w;r wdrlaIlhka fkd;sfnk wjia:d ksid mYapd;aj wod< ls%hdjka fyda iïnkaOlï w;ayer ±óu isÿl<hq;=jk WodyrKo úia;r flf¾'

;¾ckj, jeo.;alu yd iajNdjh" odhljk fiajdj uQ,H m%ldYkj,go " ú.Kk fiajdodhlfhl=go" uQ,H fkdjk m%ldYhla i|yd o ú.Kk iy;slùfï fiajdodhlfhl=go fyda iy;sl ùula rys; fiajdodhlfhl=go o hk m%Njhka wkqj fjkia fõ.

;¾ck

m%isoaO fiajfha kshq;= jD;a;Sh .KldêldÍjrhl=f.a ld¾hh jgd we;s ;¾ck wjia:d tlsfklg my; WodyrK i|yka fõ.

1. iajlSh jdish ksid we;sjk ;¾ck'

fiajdodhl=f.a uQ,H ,dN ie,ls,a,'

fiajdodhlfhl=f.a iïmQ¾K fiajd .dia;= ms<sn| whq;= hemSu.

fiajdodhl= iu. we;s lsÜgq jHdmdr iïnkaO;djh.

fiajdodhl= ke;sfõh hk ie,ls,a,'

fiajdodhl=f.ka wkd.;fha§ /lshdjla ,eîfï m%jk;dj.

iy;slùfï m;aùul§ wiïNdjh fiajd .dia;=.

iy;slùfï fiajdodhl=f.ka fyda Tyqf.a wOHlaIljrhl= fydaks,Odßfhl=f.ka Kh uqo,la ,nd.ekSu fyda §u.

2. iajhx we.hSïys § we;sjk ;¾ck'

m%isoaO fiajfha fhfok .KldêldÍjrhl= ;u ld¾hhla kej; w.h lsßfï§yiqlr .kakd nrm;, jrola.

;uka úiska l,ska ks¾udKh lrk,o uQ,H jHqyhla miqj ls%hd;aul jkwdldrh ms<sn|j jd¾;d lsÍu.

,ndwe;s m;aùug wod< uQ,sl o;a;hka ;uka úiskau l,ska ms<sfh, lrkq ,en;sîu.

iy;sl lsÍfï ú.Kk lKavdhfuys idudðlhl= fiajdodhlf.a l,skawOHlaIjrhl= fyda ks,Odßfhl= ù isàu'

m;aùfï jia;= îchg nrm;, f,i n,mEï l<yelsùu i|yd ú.KklKavdhfï idudðlhl= fiajdodhlf.a fiajd kshqla;shg .kq,en ;sîu.

fiajdodhl=hl=f.a iy;sl ùfï fiajdjlg wod< úIhg fl<skau odhlùu

3. WmfoaYl;aj ;¾ckh

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fiajdodhlhdf.a uQ,H m%ldYk ú.Kk jYfhka isáñka ,ehsia;=.;wdh;khl fldgia m%j¾Okh lsÍu.

fiajdodhl=f.a ;=kajk md¾Yjhla iu. jk kvqynhl§ iy;sl fiajdodhlfjkqfjka Wmfoia §u.

4. l=¿m. ;¾ckh fiajd ksr;hl ú.Kk lKavdhfuys idudðlfhl=g fiajdodhlf.a

wOHlaIjrhl= fyda ks,Odßhl=f.a lsÜgq fyda mjq,a iïnkaO;djhla we;s ùu.

ksr;jk ú.Kkhl úIh ld¾hh ms<sn|j ±ä n,mEula we;s lsÍugyelshdjla we;s fiajdodhl=f.a fiajhl= iu. ú.Kkfhys ksr; lKavdhfuysidudðlfhl=g lsÜgq fyda mjq,a iïnkaO;djhla ;sîu.

ksr;jk ú.Kkfha úIh ld¾hhg ±ä n,mEula we;s l<yels l,ska ú.Kkiud.fï yjq,alrejl=j isá wfhla tys wOHlaI fyda ks,Odß fyda fiajl;k;=rl fyda fiajh lsÍu.

fiajdodhl=f.ka w.h b;d iq¿ fkdjk ;Hd. ,eîï fyda jrm%ido jeksie,ls,s ,eîu.

fiajdodhlf.a fcHIaG fiajlhska l,la ;siafia iïnkaO ù isàu.

5. ìh jeoa§ï ;¾ck

fiajdodhl=f.a ksr;jk ú.Kkhla iïnkaOj fiajfhka mylsÍï fydaia:dkudre lsÍï ;¾ck.

kvq mejÍï ;¾ck.

ú.Kkhg wod< ld¾hhka wvqlsÍfï ;¾ckfhka ú.Kk .dia;= wvqlr.ekSug n,mEï lsÍu.

wdrlaIdjka

tjeks ;¾ck ie,lsh hq;= uÜgulg wvqlr .ekSu i|yd fhdod.; hq;= wdrlaIlhka mq¿,aj j¾. follg .efka:

^w& jD;a;sfhka" kS;sfhka fyda fr.=,disj,ska fyda ks¾ñ; wdrlaIlhska

^wd& ld¾h mßirh ;=< we;s wdrlaIlhska

m%isoaO fiajfha fh§ isák jD;a;Sh .KldêldÍkag we;s wdrlaIK #

^w& jD;a;sfhka" kS;sfhka fyda fr.=,disj,ska fyda ks¾ñ; wdrlaIKhka'

jD;a;Shg we;=¿ùug wjYH wOHdmksl" mqyqKq yd m<mqreÿ wjYH;d.

ksrka;r jD;a;Sh j¾Ok wjYH;d.

iudh;k md,kfha fr.=,dis'

jD;a;Sh m%ñ;Ska.

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jD;a;Sh fyda kshduk wëlaIKh iy úkhdkql+, ls%hdj,shka.

jD;a;Sh .KldêldÍjrhl= úiska ksl=;a lrkq ,en we;s jd¾;d"m%ldYk"ikaksfõokhka fyda f;dr;=re kS;sfhka n,.ekajq ;=kajk md¾Yjfhawfhl= ,jd ndysr úu¾Ykhlg Ndckh lsÍu.

^wd& ld¾h lghq;= mßirh ;=< we;s wdrlaIlhka wod< wdrlaIlhka we;sjk wjia:d wkqj fjkia fõ' ld¾h lghq;= mßir wdrlaIlhkag fïjd we;=,;ah'

I. wdh;kh ;=< me;sr mj;akd wdrlaIlhka' II. m;aùulg wod< ksYaÑ; wdrlaIlhka'

III. fiajdodhlf.a jHqyhka yd ls%hdj,shka ;=< mj;sk wdrlaIlhka.

wdh;kh ;=< me;sr mj;akd ld¾h mßirhg my; i|yka oE we;=,;a úhyel:

uQ,sl uQ,O¾u ms<sme§fuka we;s jeo.;alu ±äj wjOdrKh lrkq ,nkwdh;kfha kdhl;ajh.

iy;sl ú.Kk lKavdhfï idudðlhl= uyck Y=Nisoaêh i|ydu lghq;=lrkq ,nk nj ia:dmkh lrkq ,nk wdh;kfha kdhl;ajh.

m;aùïj,§ .=Kd;aulNdjh md,kh lsÍu ls%hd;aul lsÍu yd wëlaIKhlsÍug we;s m%;sm;a;s yd ls%hdj,shka'

uQ,sl uQ,O¾u ms<smeÈug tfrys ;¾ck y÷kd.ekSug ,sÅ;j we;sm%;sm;a;s yd tlS ;¾ckj, jeo.;alï uekSu yd wdrlaIkhka fh§u"ms<s.;yels uÜgula olajd meyeÈ,sj fkdjeo.;a foa yer" ;¾ck ke;slsÍu yd wvq lsÍu.

iy;slùfï m;aùïj, ksr;jk wdh;k i|yd tajdfha ffiajÍNdjhgtfrys ;¾ck y÷kd.ekSug ,sÅ;j we;s m%;sm;a;s yd tlS ;¾ckj,jeo.;alï uekSu yd wdrlaIkhka fh§u" ms<s.;yels uÜgula olajdmeyeÈ,sj fkdjeo.;a foa yer" ;¾ck ke;s lsÍu yd wvq lsÍu.

uQ,sl uQ,O¾u wkq.ukh lsÍu i|yd ,sÅ; wNHka;r m%;sm;a;s ydls%hdoduhka'

wdh;kh yd ú.Kk lKavdhfuys idudðlhska w;r we¨ï fydaiïnkaO;d y÷kd.ekSu i|yd jQ m%;sm;a;s yd ls%hdoduhka'

wjYHfõ kï ;ks fiajdodhl=f.ka ,efnk fiajd .dia;= wdodhul<ukdlrKh lsÍu wëlaIKh lsÍu i|yd we;s m%;sm;a;s ydls%hdoduhka'

iy;slùfï ú.Kk fiajdodhlhl=g iy;sl úula fkdjk fiajdjlabgqlsÍug fjkia yjq,alrejka yd ú.Kk ksr; lKavdhï iy wiïnkaOjd¾;d lsÍï fhdod.ekSu.

wkshï f,i fiajd ksr;hl m%;sM,hg n,mEï lsÍu fiajd lKavdhfïidudðlhl= fkdjk wfhl=g ;ykï lsÍug we;s m%;sm;a;s yd ls%hdoduhka'

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wdh;kfha m%;sm;a;s yd ls%hdoduhka Bg lrkq ,nk ixfYdaOkhkaowe;=¿j ish¿u yjq,alrejkag yd jD;a;sh fiajd uKav,hg ld,Skj±kaùu yd ksis mqyqKqj yd wOHdmkh tlS we;s m%;sm;a;s yd ls%hdoduhkafjkqfjka ,nd§u'

m;aùula flfrys ld¾h mßirfhys we;=,;a úh hq;= m;aùug ksYaÑ; wdrlaIlhka:

bgqlrk,o jev fldgi iudf,dapkhg Ndckh lsÍug w;sf¾l jD;a;Sh.KldêldÍjrhl= m;a lsÍu fyda wjYH mßÈ fjk;a wkaoulska Wmfoia§u.

iajdëk wOHlaIljrhl=" jD;a;Suh kshdul lKavdhula fyda fjk;ajD;a;Sh .KldêldÍjrhl=f.ka iukaú; iajdëk ;=kajk md¾Yjfhalñgqjlska fyda fjk;a jD;a;Sh .KldêldÍjrhl=f.ka Wmfoia,nd.ekSu.

fiajdodhlf.a wdKavqlrKhg iïnkaOj wdpdrO¾u .ek idlÉPd lsÍu.

fiajdodhl;ajfha iajNdjh yd whlrk ,o .dia;=j, m%udKhfiajdodhlf.a wdKavqlrkh isÿlrk whg wkdjrKh lsÍu'

ksr; ld¾hh bgq lsÍug fyda fldgila kej; bgqlsÍug fyda fjk;awdh;khla iïnkaO lr .ekSu.

iy;sllsÍfï lKavdhfï fcHIaG wh udre lsÍu.

fiajdodhlf.a jHqyhka yd ls%hdoduhka ;=, ;sìh yels wdrlaIlhka:

m%isoaO jD;a;Sh fiajd wdh;khlg fiajd ksr;ùula ioyd l<ukdlrKfhka;yjqre fkdlrk ,o wh fiajdodhl úiska m;alrkq ,nk úg.

fiajdodhl fj; l<uKdlrk ;SrK .ekSug fcHIaG yd m<mqreÿ,;a iqÿqiqmqoa.,hska isák úg.

iy;slùula fkdjk fiajd ksr;hka wruqKd;aul§ f;dard .ekSug yelsjkwNHka;r ls%hdoduhka fhdod.ekSu.

wdh;kfha fiajdjka j,§ kshñ; wëlaIKh yd ikaksfõokh we;slrkixia:dhsl wdKavqlrKhla ;sîu.

C fldgi – jHdmdrj, ksr; jD;a;Sh .Kldëldßjre.

jHdmdrhl kshq;= jD;a;Sh .Kldëldßjrhl= jegqmla ,nk fiajlhl=" yjq,alrejl=" wOHlaIjrhl=^úOdhl fyda úOdhl fkdjk& whs;slrejl=" iaafõÉPd wfhl=" fiajlhska n|jd .kq ,nk wdh;k tllg fyda jeä.Kklg fiajh lrkakl= úh yelsh' fiajhg n|jd .kq,nk wdh;kh iu. we;s iïnkaO;djfha ffoksl ;;a;ajh jHdmdrfha kshq;= jD;a;Sh .Kldëldßjrhdf.a wdpdrO¾u iu. we;s iïnkaO;djhg n,mEula we;s fkdflf¾'

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81

;¾ck

jHdmdrhl fh§ isák .KldêldÍjrhl= ms<sn|j iEu ;¾ckhlgu WodyrK my; i|yka fõ'

1. wd;aujdish iïnkaO ;¾ckh'

uQ,H jdis" Kh fyda j.lSï. Èß§ï jkaÈ ms<sfh, lsÍï. ixia:dhhsl j;alïj, kqiqÿiq mßyrKh. fiajd wdrlaIdj .ek we;s ie,ls,a,. fiajhg n|jd.kq ,nk wdh;kfhka msgia;rj tk jdKsc n,mEu.

2. iajúu¾Yk ;¾ckh'

jD;a;Sh .KldêldÍjrhl= ;ukag ;uka úiska l,ska .kakd ,o ;SrKhlafyda l,ska ms<sfh, lrkq ,enQ o;a;hka fyda úu¾Ykh lsÍug isÿjkúgwe;sjk ;¾ckh.

3. Wmfoia§fï ;¾ckh

jHdmdrhl fhfok jD;a;Sh .KldëldÍjrhl= ;uka fiajh lrkq ,nkwdh;kh wruqKq yd kS;Hdkql+, b,lalhla lrd wdh;kh fufyhùfukaWmfoia§fï ;¾ckhla idudkHfhka isÿ fkdfõ.

4. l=¿myùfï ;¾ckh

wdh;khl uQ,H fyda uQ,H fkdjk jd¾;dlrKfha§ fyda jHdmdr ;SrK.ekSfï§ jyishla ,nd.ekSug yelsjk iDcq fyda b;d lsÜgq mjq,aiudðlfhl= isák úg.

jHdmdr ;SrKj,g n,mEï we;s lsÍug yelsjk È.=ld,Sk iïnkaO;d'

jákdlu jeo.;a fkdjk wjia:djl§ yer ;Hd.hla fyda jrm%id§ie,ls,s ,nd .ekSu.

5. ìh.ekaùï ;¾ckh .sKqï uQ,O¾uhla fyda uQ,H jd¾;dlrKfhys§ fyda u; fNaohla we;slr

.ekSu yryd jD;a;Sh .Kldëldßjrhd fyda Tyqf.a lsÜgq mjq,a{d;sjrhl= fiajfhka mylsÍug fyda udrelsÍug lrkq ,nk ;¾ck.

n,.;= m%uqLhl= ;SrK .ekSfï ls%hdj,shg n,mEï lsÍug ;e;a lsÍu'WodyrK jYfhka fldka;%d;a;=jla mejÍu fyda .sKqï uQ,O¾uhlafhdod.ekSul§.

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wdrlaIlhka

fmr lS ;¾ckhka ke;s lsÍug fyda wvqlsÍug wod<jk wdrlaIlhka m%Odk j¾. follg wh;a fõ:

^w& jD;a;Sh" kS;sh fyda fr.=,dis yryd ks¾ñ; wdrlaIlhka

^wd& ld¾h mßirh ;=< we;s wdrlaIlhka

jHdmdrhl fhfok jD;a;Sh .Kldëldßjrhl=g we;s wdrlaIKhka'

^w& jD;a;Sfhka" kS;sfhka fyda fr.=,disj,ska ks¾ñ; wdrlaIKj,g fïjd we;=,;a fõ;

jD;a;Shg we;=¿ùug kshñ; wOHdmksl" mqyqKq yd m<mqreÿ wjYH;d. wLKavj lrf.k hkq ,nk jD;a;Sh j¾Ok wjYH;d. ixia:dhsl wdKavqlrKSh fr.=,dis. jD;a;Sh m%ñ;Ska. jD;a;Sh fydaa fr.=,dis u.ska wëlaIKh yd úkh ls%hdoduh.

jD;a;Sh .Kldëldßjrhl= úiska ieliqKq jd¾;d" m%ldYk" ikaksfõok fydaf;dr;=re ffk;slj n,.kajkq ,enQ ndysr md¾Yjhlska úu¾Ykh lsÍu.

^wd& ld¾h mßirfhys we;s wdrlaIlhka'

n|jd.kq ,nk wdh;kfha ixia:dhhsl wëlaIKh fyda fjk;a wëlaIKjHqyhka.

n|jd.kq ,nk wdh;kfha wdpdrO¾u yd yeisÍï jevigyka. Wiia .Kfha olaIlï j,g jeo.;alula fokq ,nk n|jd.kq ,nk

wdh;kfha n|jd.ekSfï mßmdá. n,.;= wNHka;r md,k. fhda.H úkh ls%hdoduhka. wdpdrO¾uj,g wkqj yeisÍfuys jeo.;alu ;Èka i,lk kdhl;ajhla yd

fiajlhska wdpdrO¾uj,g wkqj yeisf¾hehs hk wfmalaIdj ;sîu.

fiajlhskaf.a fufyhqïj, .=Kd;aulNdjh ls%hd;aul ùu yd wëlaIKhiy;sl jk m%;sm;a;s yd l%ufõo.

wdh;kfha m%;sm;a;s yd l%shdoduhka Bg lrkq ,nk ixfYdaOkhkao we;=¿jish¿u fiajlhskag ld,Skj ±kaùu iy ksis mqyqKqj yd wOHdmkh tlSm%;sm;a;s yd l%shdoduhka fjkqfjka ,nd§u.

wdpdrO¾uj,g wod< m%Yak m,s.ekSï yuqfõ ìhla fkdolajd n|jd.ekSïlrkq ,nk wdh;kfha fcHIaG uÜgfï ks,OdÍkag okajd isàug wkqn,,efnk m%;sm;a;s yd l%shdoduhka ;sîu.

fjk;a jD;a;Sh .Kldëldßjrhl= iu. WmfoaYkh lsÍu.

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ud;Dldj – 9 jD;a;Sh wdpdrO¾udkql+, yeisÍu iòyd we;s ;¾ck msgq wxl – 271

rEm igyk 10'1 ms<sn|j úia;rd;aul meyeÈ,s lsÍula my; ±lafõ' "uQ,sl wdpdrYS,S yeissÍu " wdpdrYS,S yeissÍug ;¾ck iu. B;,fhka iïnkaO flf¾' th my; ioyka mßÈ ksjerÈ úh hq;=h'

jD;a;Sh .KldêldÍjrhl=g jD;a;Sh fiajdjla bgq lrkq ,nk úg§ wdpdrYS,s yeisÍug fkdfhl=;a ;¾ck meñKsh yel' fuu ;¾ck ksid jD;a;Sh .KldêldÍjrekag wdpdrO¾u ix.%yhla uQ,sl uQ,O¾u W,,a,x>kh ùula isÿúh yelsh' flfia fyda wdpdrO¾u ix.%yfha uQ,sl uQ,O¾uj,g ;¾ckhla we;sjk úg th y÷kd.eksug" we.hSug yd Bg m%;sl¾u ±laùug jD;a;Sh .KldêldÍjrekag j.lSula we;' tlS ;¾ck jeo.;a kï wjYH mßÈ tajd wjYHjk uÜgulg ke;slsÍug fyda wvqlsÍug wjYH wdrlaIKhka fhdod.ekSu jD;a;Sh .KldêldÍjreka úiska l<hq;=h'

mßÉfþoh 10

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84

mßÉfþoh 11- w;sf¾l wka;¾.;h iy ixfYdaOk iy;slùfï ld¾hNdrhka

ud;Dldj –1 iy;slùfï ld¾hNdrh ks¾jpkh lsÍu

msgq wxl – 284

iy;slùu" iy;sl lsÍu" iy;slùula fkdjk fiajd wdÈh wOHhk .%ka:hg wur;j WodyrK iys;j my<ska olajd we;.

iy;slùfï ld¾hNdrh hkq jD;a;slhl= (Practitioner) $ mßpfha fhfokakl= ^ú.Kljrfhl=& úiska úIh lreKla iïnkaOfhka ;u u;h bÈßm;a lsÍu fyda

úIh lreKla iïnkaOfhka ks.ukhla iemhSu i|yd j.lsjhq;= md¾Yjh ^Wod: l<ukdlrKh & úiska imhkq ,nk f;dr;=re ms<sn| wfmalaIs; Ndú;lrkafkl=f.a ^mßYS,lhdf.a& úYajdih ;eìh yelsùfï uÜgu j¾Okh lsÍug wod< lr.kS' thska wfmalaIs; Ndú;lrkakdg idOdrK fyda iSñ; iy;slùula iemfha'

WodyrK # ú.Kk ld¾hNdrhka" iudf,dapk ld¾hNdrhka:

1. iy;slùula fkdjk ld¾hNdrhka hkq j.lsjhq;= md¾Yjh yer wfmalaIs; Ndú;lrkafkla fkdue;s úg jD;a;slhd ^Wod# ú.Kl& yd j.lsjhq;= md¾Yjh ^Wod#l,ukdlrKh& w;r ISAE 3000 uQ,O¾uhka ksr;hlg fhdod.ekSugtlÕùuls' tjeks wjia:dj,§ j.lsjhq;= md¾Yjhg tu jd¾;dj m%fhdackhg.ekSu iSudlrkhkag Ndckh lsÍfï m%ldYkhlao we;=,;a úhyel' ^ Wod# tl<ls%hdmámdá u;jQ ld¾hNdrhka (agreed-upon procedure)" iïmdokld¾hNdrhka'

uE; j¾Ihka ;=<§ jD;a;Sh fiajd wdh;k ìysùu fya;=fldgf.k b;d ;rÕldß fj<|lrKfhys jHdmdßl jdis ,nd.ekSu i|yd jHdmdr úfYaI{hskaf.a wjYH;djhla f.dvkef.ñka mj;S' fuu Wmfoia fndfyduhla wfmalaId lrkqfha ú.Kk wdh;k fj;ska jk w;r ú.Kljreka jHdmdrj, .;s úoHdj tys ndysr idfmalaI jeo.;alulska f;areï .ekSug mqyqKqj ,nd we;s neúka yd wdh;kh ;=<ska yslaujd .; fkdyels .eg¿ ms<sn|j iajdëk o¾Ykhlska wkdjrKhla ,nd.;yels fyhsks'

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85

fiajdodhlhskag ú.Kljreka úiska imhkq ,nk ú.Kk fkdjk fiajdjka j¾. ;=klg .efka'

1' kS;sfhka fyda .súiqulska jHdmdrfha ú.Kljrekag Ndr.ekSug isÿjk fiajd óg we;=,;ah'

ffk;sl m%ldYk Wod # kshduk wêldßh'

uqo,a iïnkaO fkdjk fldgia ksl=;= " m%odk b,a¨ï i|ydjk úhoï wdÈhiïnkaOfhka we;sjk ffk;sl wjYH;d .eg¿ jd¾;d lsßu'

.súiqï wjYH;d" Wod # Kh fokakka fyda úl=Kqïlrekaf.a Y=oaO j;alï"m%{ma;s wjYH;d wdÈh jd¾;d lsßug'

2. ú.Kljre b;d olaI f,i fiajdjka bgqlrkqfha Tjqkaf.a ;;ald,Sk jHdmdr±kqu yd wjYHjk f;dr;=re ú.Kk ls%hdj,sfha w;=re M,hla jk fyhsks'

óg my; i|yka oE we;=,;ah :

^1& jk j¾.hg we;=,;a fiajhka Ndr.ekSug ú.Kljre kS;sfhkafkdnef|kqfha f;dr;=re úYd, jYfhka ú.Kkh lrk,o uQ,H m%ldYk j,ska,efnk tajd fkdjk úgh'

nÿ wkql+,;djh" f;dr;=re úYd, jYfhka ú.Kkh lrk,o uQ,H m%ldYkj,ska ,nd.kakd úg'

w;am;a lr.ekSï fyda hï wh;alr.ekSul fyda m%;sixúOdk ;;a;ajhl§ —b;dfláld,Sk˜ jd¾;dlsÍula wjYHjk flá iajrEmhl fyda fjk;a wkaouljd¾;d iïnkaOfhks.

3. wdh;k lsysmhlska fiajdjka iemhsh yelsh' fuys§ iud.u ú.Kl ùu wkshï;;a;ajhla jkqfha Tyqf.a f;dard .ekSu isÿjkqfha WodyrKhla jYfhkafgkavrhla ,ndf.k we;s fyhsks' tjeks fiajdjka fufiah :

o l<uKdlrk WmfoaYl;ajho nÿ WmfoaYkho udkj iïm;a i|yd

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86

ud;Dldj – 1 iy;slùfï ld¾hNdrh ks¾jpkh lsÍu

msgq wxl – 284

(SLSAEs) 3000 iy;slùfï ksr;hka ms<sno YS% ,xld m%ñ;sh yeÈkaùu fufia úia;r fõ'

fuh wNHka;r md,kfhys M,odhSl;ajh ú.Kk fufyhqï yd wkd.; taldnoaO jd¾;dlrKh fyda ixia:dhsl iudÔh j.lSu ms<sno jd¾;dlrKhg wod< jd¾;dlrK jeks ld¾hNdrhka mrdihlg M,odhSlj fhdod.; yelsh' ;jo th idOdrK yd iSñ; iy;slùfï ksr;hka wdjrkh lrkq ,nk w;r tlS iy;slùï uÜgï folu ms<snoj wfmalaIs; mßYS,lhkag jvd;a fyd|ska f;areï.; yelsjk mßÈ Wmfoia iemhSu isÿflf¾' iy;slùfï ld¾hNdrhkaa fyda iDcq ld¾hNdrhla fyda úh yelsh.

tjeks iy;slùfï fiajdjkag Wodyrk jYfhka my; i|yka oE we;=,;a fõ :

ixia:dhsl hymd,kh ms<sn| ukdmßph fyda udkj iïm;a m%;sm;a;Ska iymßpkhka jeks iïmdok ld¾hhla$iM,odhS;ajh iïnkaO m%ldYk ms<sn|iy;slùu.

wNHka;r md,kh jHqyh ms<sno M,odhsl;aj jd¾;dj'

wdh;khl meje;au kv;a;= lsÍfï ls%hdodu jd¾;dj.

wkq ud;Dldj – 4.1 ú.Kk yd iudf,dapk ld¾hNdrhka w;r iei|Su

msgq wxl – 294

wOHdmk .%ka:hg wu;r iudf,dapk ld¾hNdrhla ye|skaùula my;ska ±lafõ.

ú.Kkfhka ksoyia wdh;k i|yd ú.Kkhg úl,amhla jYfhka iy;slùfï iudf,dapk ksr;hla bÈßm;a l<yel.

l<uKdlrk úuiSï yd ixlS¾K úYaf,aIK iudf,dapk ;dlaIKhka Tiafia jr,;a .Kldëldßjrhl=g uQ,H m%ldYk by< ;,hlska ;lafiare l<yel' ;jÿrg;a" ksheÈ mÍlaIdfjka yd w;sf¾l ls%hdj,ska u.ska y÷kd.;a lreKq ie,ls,a,g Ndckh l<yel' fuu ld¾hfhys § .sKqï i;H yd idOdrK fkdjk njg idlaIs ,nd.ekSug yelsù±hs fuu jd¾;dj wjidk ks.ukhla jYfhka olajhs' ;jo iudf,dapk ksr;hka iSñ; iy;sl ùul wdldrfhka uOHia: uÜgfï iy;slùula imhhs'

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wkq ud;Dldj –6.2 wNHka;r ú.Kk jev mejreï

msgq wxl – 298

wNHka;r yd ndysr ú.Kkhl jvd;a fyd|ska f;areï .ekSu i|yd fufia bÈßm;a l<yel'

wNHka;r ú.Kkh ndysr ú.Kkh

ks¾jpkh wNHka;r ú.Kkh hkqfjka ye|skajkqfha wdh;khla ;=< fjku wNHka;r ú.Kk wxYhlska ksrka;rfhka isÿlrk ú.Kk ld¾hhls'

ndysr ú.Kkh hkq" wdh;kfha fldgila fkdjk fjk;a iajdëk wfhl= úiska ú.Kkhla bgq lsÍuh.

wruqK ffoksl lghq;= úu¾Ykh lsÍu yd jeäÈhqKq lsÍug fhdackd bÈßm;a lsÍu

wdh;kfha uQ,H m%ldYk úYaf,aIKh lsÍu yd iólaIKh lsÍu

bgq lrkq ,nk wh

fiajlhska$iajdëk wdh;k jeks ;ks mqoa.,hka

iajdëk ;=kajk md¾Yjhlska

ú.Kl m;alrkqfha

l<ukdlrKh idudðlhska$fldgia ysñhka

jd¾;dj mßyrKh lrk wh

l<ukdlrKh jHdmdrhg Wkkaÿjla olajk md¾Yj^we,aue;s md¾Yjhka&

u;h wdh;kfha fufyhqï ls%hdj,sfhys M,odhsl;ajh ms<sno m%ldYhla lrhs

wdh;kfha uQ,H m%ldYkj, i;H yd idOdrK;ajh ms<snoj u;hla imhhs'

wjldYh wdh;kfha l<ukdlrKh ;SrKh lrhs

YS% ,xld ú.Kk m%ñ;Skaj,g wkqj ;SrKh fõ'

ne|Su iafõÉPd iy.;h iud.ï mk;ska ixia:dhsl iud.ï ú.Kkhg ^wksjd¾hfhka& nef|a'

ld,mßÉfþoh wLKav ls%hdoduhls jirlg jrla

mÍlaIdjka wNHka;r md,kfhys wkql+,;djh yd M,odhsl;ajh

uQ,H m%ldYkj, wruqKqj, i;H;dj yd idOdrK;ajh

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ud;Dldj– 9 iy;slúï iy jd¾;d msgq wxl – 301

mßpfha fhfokakka (Practitiones) úiska úúOdldrfha iy;slùfï jd¾;d ksl=;a lrkq ,nk w;r tajd iy;slùfï ld¾hNdrh hkak u; mokï fõ' my; meyeÈ,s lr we;s ú.Kk jd¾;dj mßpfha fhfokakka úiska ksl=;alr we;s m%Odk jd¾;dj,ska tlls'

ú.Kk jd¾;dj

ú.Kkhla wjidkfhaoS ú.Kljrhd úiska ú.Kk jd¾;djla ms<sfh, l<hq;= w;r tuÕska Tyqf.a u;h i;H yd idOdrKj uQ,H m%ldYkh u.ska ilial< yelsfõ' YS% ,xld

ú.Kk m%ñ; 700 u.ska uq,H jd¾;djl wvx.= úh hq;= oE iy wka;¾.;h iïnkaOfhka ldrKd bosrsm;a lrkq we;' tysoS iqÿiq uq,H jd¾;dlrk rduqjlg wkqj (In all material

report) uq,H m%ldYkhg iïmdokh lsrSu u; ú.Kljrhdg ;u u;h bosrsm;a l, yelsh'

ú.Kk jd¾;dfõ we;=,;a úh hq;= uQ,sl fldgia

my; oelafjkafka ú.Kk jd¾;dj we;=,;a úh hq;= uQ,sl Wmdx.hs'

uQ,sl m%ldYkh y÷kajk yeoskaùfï mrsÉfPaoh

uq,H m%ldYkh i|yd l<ukdlref.a j.lSu

ú.Kljrhdf.a j.lSu

ú.Kl u;h

ú.Kl u;h

ú.Kl u;h my; mrsos m%Odk jYfhka fldgia follg fnosh yelsh'

ú.Kk u;h

ixfYdaê; iy;slùu wixfYdaê; iy;slùu

fldkafoais iys; wys;lr úhdpkh

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ú.Kljrhd úiska uQ,H m%ldYkh iïnkaOfhka wixfYdaê; u;hla bosrsm;a l, hq;af;a wod, fufyhqï l%shdldrs;ajh (entities operation) ms<sn| i;Hh yd idOdrK oDIaáhla uQ,H m%ldYkh uÕska bosrsm;a lrk wjia:dfõoS h' tfukau uQ,H m%ldYkhka øjHd;aul m%ldYkhkaf.ka f;dr njg ú.Kljrhd úiska ikd: lr ;sìh hq;=hs' SLAuS 700 g wkqj ú.Kljrhd úiska ishü øjHd;aul iy;slhka yd uQ,H jd¾:dlrK rduqjg wkqj ú.Kljrhd úiska uQ,H m%ldYk ms<sfh, lr we;s wjiA:djloS o ú.Kljrhdg wixfYdaê; iy;slùu iïnkaO u;hla bosrsm;a l, yelsh' iuia:hla f,i uQ,H m%ldYkh øjH wjm%ldYkhkaf.ka f;drj ksfodia njg ú.Kljrhd úiska ksYaph lrk wjia:dfõoS ú.Kljrhd úiska kej; th ixfYdaOkh l< hq;=h'

ixfYdaê; u;hla wjYHh jkafka"

m%udKd;aul ú.Kl idlaIs ,nd.ekSug ú.Kljrhd wfmdfydi;a jkwjia:dfõoS

uQ,H m%ldYkhka øjHd;aul wjm%ldYkhla jQ úgoS

ixfYdaOkhka isÿ l, hq;= uÜgu (Degree of modification) i,ld n,kq ,nkafka .Kldêldrjrhd úiska uQ,H m%ldYkhla ùu fyda wjm%ldYkhla úh yels ùu øjHd;aul ùu ke;fyd;a me;srS mej;Su u; mokï fõ'

ú.Kk u;h

iSñ; iy;slùu idOdrK iy;slùu îxfYdaê; fyda wixfYdaê; iy;slùu&

uQ,H jd¾;dj,ska lsisjla ;udf.a wjOdkhg fhduqù ke;sfyhska th wod< .sKqï m%ñ;Ska wkqj ms<sfh,lr ke;snj ú.Kk úYajdih lrhs'

wmf.a u;h wkqj uQ,H m%ldYk ishü øjHd;aul wxYj,ska ^fyda i;H yd idOdrK o¾Ykhlska& idOdrKj bÈßm;a lrwe;s w;rABC iSñ; mqoa.,sl iud.fï 2015 ud¾;= 31 jeks Èkg uQ,H ;;a;aj yd uQ,H ld¾h M,h iu. uqo,a m%jdyh Y%S ,xld .sKqï m%ñ;Ska wkqj fmkakqï lrhs.

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90

wkq ud;Dldj – 9.1 i;H yd idOdrKnjmsgq wxl – 301

wOHhk .%ka:hg wu;rj —ú.Klf.a jd¾;d˜ tys ixrplhka o we;=¿j fuys iúia;rj olajd we;.

uQ,H m%ldYk u; ú.Klf.a jd¾;dj

iud.ul uQ,H m%ldYk ms<sn|j tys i;H;dj yd idOdrK;ajh .ek ndysr ú.Klf.a u;h m%ldYlrkq ,nk udOHh ú.Kk jd¾;djhs' th uQ,slj fldgialrejkaf.a m%fhdackh i|yd jk w;r th idudkHfhka uQ,H m%ldYkj,g we| ;nk fyhska fjk;a mßyrKh lrkakkago wod, jkqwe;' uQ,H m%ldYk u; ú.Kl ,nd.kakd u; Bg mokï jk idlaIs u;ska f.dvke.=Kq ks.ukhka iu. ú.Kl iudf,dapkhg yd we.hSug Ndckh l<hq;=h' uQ,H m%ldYk iuia:hla f,i f.k ú.Kl úiska meyeÈ,s u;hla m%ldY l<hq;= w;r ú.Kk jd¾;djl ;sìhhq;=uQ,hka ;jÿrg;a wod< m%ñ;sh úiska kshu lrkq ,nhs.

ú.Kk jd¾;djl uQ,hka

ud;Dldj - jd¾;dj iajdëk ú.Klhl=f.a nj i|yka úhhq;=h' bka ú.KlffiajÍ;ajhg wod< ishü wdpdrO¾u wkq.ukh lrkq ,en ;sîu ksidffiajÍ ú.Klf.a jd¾;dj fjk;a ú.Klhl=f.a jd¾;djlska fjkafldg±lafõ.

fhduqlsÍu – ú.Klf.a jd¾;dj ksr;ùfï ld¾hhg wod< jk whg fhduql<hq;=h' th idudkHfhka jd¾;dj ms<sfh,jqkq md¾Yjhg fhduqúh hq;=h' tkïwdh;kh wdKavqlrKhg Ndckh lrkq ,nk fldgialrejka.

ye|skaùfï fþoh – ye|skaùfï fþofhys fïjd i|yka úhhq;=h;

^w& ú.Kkhg Ndckhl< wdh;kh ye|skaùu'

^wd& uQ,H m%ldYk ú.Kkh l<nj ±laùu'

^b& uQ,H m%ldYkj, iEu uQ,hlau ye|skaùu'

^B& uQ,H m%ldYk wod< jk Èkh fyda ld,mßÉfþoh ye|skaùu'

^W& jeo.;a .sKqïlrk m%;sm;a;s yd fjk;a úia;r igyka j,g fhduqj

±laùu'

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uQ,H m%ldYk ms<snoj l<uKdlrkfha j.lSu – wod< jd¾;dlrK rduqjlgwkqj uQ,H m%ldYk ms<sfh, lsßu'

ú.Klf.a j.lSu – ú.Klf.a j.lSu jkqfha u;hla f.dvk.d .eksuh'fuu fþofhys ú.Kkh ms<snoj hï jeo.;a lreKq iuyrla m%ldYlr we;'ú.Kkh ú.Kk m%ñ;Ska wkqj bgqlr we;s njo tlS m%ñ;Ska j,ska ú.KkhwdpdrO¾uj,g wkq.; ùu yd uQ,H m%ldYk øjHd;aul jerÈ m%ldYk j,skaf;dr njg idOdrK u;hla ,nd.ekSug ú.Kkh ie,iqï l<hq;= njo kshuflf¾' ú.Kkh ksheÈ wdY%fhka bgql< njo tys ioyka fõ'

ú.Klf.a u;h – wod< uQ,H m%ldYk .sKqï rduqjlg wkqj øjHd;aul jerÈm%ldYk j,ska f;dr njo ú.Klf.a ;SrKfhys ±lafõ.

fjk;a jd¾;dlrK j.lSï – fjk;a lreKq ms<snoj jd¾;d lsÍu kS;sfhkawjYHjk úg fuh fjk;a ffk;sl yd kshdul wjYH;d u; jd¾;dj hkqfjkaw;sf¾l fþohlska l<hq;=h.

ú.Klf.a w;aik – w;aik ú.Kk wdh;kfha kñka fyda ú.Klf.akdufhka isÿl< yel.

ú.Kk jd¾;dfõ Èkh – my; i|yka isÿùï o we;= j ;u u;h f.dvk.d.kq ,eîug bjy,ajk ú.Kk idlaIs ,nd.;a Èkg fmr Èkhla ú.Kkjd¾;dfjys fkd;sìh hq;=h;

^w& wod< igyka o we;= uQ,H m%ldYk j,ska iukaú; ishü m%ldYk'

^wd& uQ,H m%ldYkj,g ;uka j.lSu Ndr.;a njg wod< wêldßh úiska lrkq ,nk m%ldYk'

ú.Klf.a ,smskh – ú.Kl" ;u jD;a;Sh fufyhqï lrkq,nk kS;Hdkql+,n, m%foaYfhys ia:dkh ú.Kl jd¾;dfjys kï l<hq;=h.

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ú.Kk iy ú.Kk idlaIs

ud;Dldj – 1 uQ,H m%ldYk ú.Kkh msgq wxl – 308

1995 wxl 15 orK YS% ,xld .sKqïlrK yd ú.Kk m%ñ; mk;g úfYaI wjOdkhla fhduqlrñka YS% ,xldfõ mj;sk ;;a;ajhg wod< ffk;sl rduqj ms<sn|j úiA;rhlA my; bÈßm;a lr we;.

ffk;ssl rduqj

YS% ,xldj ;=< iud.ï j,g jHdmdr lghq;= isÿ lsÍfï§ fnfyda kS;s Í;s yd fr.=,disj,g wkqj lghq;= lsÍug isÿfõ' WodyrK f,i 2007 wxl 07 orK iud.ï mk;" 2011 wxl 42 orK uQ,H jHdmdr mk;" 2000 wxl 43 orK rlaIK uKav, mk;^miqj isÿl< ixfYdaê; iu.&" 2006 wxl 10 orK wdodhï nÿ mk;" 1995 wxl 15 orK .sKqïlrK yd ú.Kk m%ñ; mk; hkdÈh ±laúh yelsh' fïjdhska iuyrla ish¨ iud.ïj,g fmdÿ jk w;r ^Wod# iud.ï mk;" wdodhï nÿ mk;& wfkla kS;s Í;s hï úfYaIs; l¾udka;hlg wod< fõ' ^Wod# YS% ,xld uy nexl= fr.=,dis uQ,H l¾udka;hg wod< fõ&.

uQ,H jd¾;dlrKhg wod< kS;s yd fr.=,dis lsysmhla my; idlÉPd lrwe;'

2007 wxl 07 orK iud.ï mk;

tys 151^1& j.ka;shg wkqj wdh;khl uQ,H m%ldYk ;=<ska my; oE ms<snoj i;H yd idOdrK u;hla bÈßm;a l< hq;=h,

a) fYaI m;% Èkg iud.fï uQ,H ;;ajh ,

b) fYaI m;% Èfkka wjika jk .sKqï ld,mßÉfþoh i|yd ,dN w,dN fyda wdodhïúhoï ;;a;ajh ^tkï uQ,H ld¾hidOkh&

151^1& j.ka;sfha i|yka kshuhkag iSudjka mekùulska f;drj tys 151^2& j.ka;shg wkqj uQ,H m%ldYk my; kS;s yd fr.=,dis iuÕ wkql+, úh hq;=h,

a) uQ,H m%ldYkj, wdlD;sh iy wka;¾.;h ms<snoj i|yka lr we;s fuu mkf;awvx.= ´kEu fr.=,dishla iuÕ,

b) iud.ul uQ,H m%ldYkj,g wod<jk fjk;a kS;shla hgf;a tk ´kEuwjYH;djhla iuÕ,

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1995 wxl 15 orK .sKqïlrK yd ú.Kk m%ñ; mk;

.sKqïlrK yd ú.Kk m%ñ;j, fh§ï" .sKqïlrK yd ú.Kk m%ñ; lñgqj msysgqùu" YS% ,xldfõ .sKqïlrK yd ú.Kk m%ñ; wëlaIK uKav,h msysgqùu hkdÈh iïnkaO kshuhka mkjk md¾,sfïka;=fõ iïu; l< mk;ls'

fuys mßÉfþo 02^1&g wkqj" jHdmdrj, .sKqï ieliSfï§ taldldÍ nj iy by< .=K;ajhla mj;ajd.ekSfï wruqK i|yd wjYH jk .sKqïlrK m%ñ; YS% ,xld jr,;a .KldêldÍ wdh;kh úiska f;dard.; hq;=h' ;jo fuu mkf;a mßÉfþo 03^1& wkqj" YS% ,xld jr,;a .KldêldÍ wdh;kh úiska jHdmdr wdh;kj, .sKqï ú.Kk lghq;= md,kh lsÍug wjYH wdldrfhka ú.Kk m%ñ;Ska y÷kajd Èh hq;=h'

fuu mk;g wkqj YS% ,xld jr,;a .KldêldÍ wdh;kh úiska y÷kajdÿka m%ñ;s wod< lr.; hq;af;a úfYaIs; jHdmdr wdh;k (SBE) i|yd muKs'

úfYaIs; jHdmdr wdh;k f,i y÷kajk wdh;k ,ehsia;=jla fuu mk; ;=< i|yka lrwe;s w;r hï jHdmdr wdh;khla (SBE) úfYaIs; jHdmdr wdh;khla ùug ;Dma;su;a l<hq;= ks¾Kdhlhkao tys i|yka lr we;' tys mßÉfþo 6^1& wkqj fujeks .sKqïlrK m%ñ; yd wkql+, ùu iy wdh;kfha uQ,H ld¾hidOkh yd uQ,H ;;a;ajh ms<sn|j i;H yd idOdrK ±laula bÈßm;a lsÍfï wruqKska tu .sKqï ú.Kkh lrjd.ekSu úfYaIs; jHdmdr wdh;kj, hq;=lula fõ.

fuu mkf;a mßÉfþo 07^1&g wkqj" mßph i|yd iy;slhla ,ndf.k we;s YS% ,xld jr,;a .KldêldÍ wdh;kfha idudðlhl= ù jD;a;Sh jYfhka iqÿiqlï ,enQ ú.Kljrhl= úiska úfYaIs; jHdmdr wdh;kj, .sKqï ú.Kkh l<hq;=h' ú.Kljreka úiska wod< ú.Kkh YS% ,xld ú.Kk m%ñ; j,g wkqj isÿl< hq;=h' ;jo" wod< .sKqï YS% ,xld .sKqïlrK m%ñ;j,g wkqj ilid we;s njg ú.Kljre úiska iy;sl l<hq;=h' tu iqÿiqlï ,enQ ú.Kljrfhl= úiska YS% ,xld .sKqïlrK yd ú.Kk m%ñ;j,g wkql+, ùug wiu;a jqjfyd;a" wod< wkql+, fkdjQ oE ms<sn|j úfYaIfhka i|yka l<hq;= w;r tu wkql+, fkdùï j,g fya;=o bÈßm;a l<hq;=h.

mßÉfþo 08^1& iy 09^1&g wkqj .sKqïlrK m%ñ; fhdod.eksfï§ YS% ,xld jr,;a .KldêldÍ wdh;khg iydhùug .sKqïlrK m%ñ; lñgqj msysgqjk ,oS.

mßÉfþo 11^1& g wkqj j¾;udkfha YS% ,xld .sKqïlrK yd ú.Kk m%ñ; wëlaIl uKav,h kñka m%isoaO uKav,h msysgqjk ,§'

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wkq ud;Dldj – 1.1 uQ,H ú.Kkhl iuia; wruqKq msgq wxl – 308

uQ,H ú.Kkhl wruqKq f,i wOHhk .%ka:fhys § we;s tajdg wu;rj my; wruqKo tu.ska <Õdlr .ekSug wfmalaId flf¾'

i;H yd idOdrK u;hla m%ldY lsÍu.

wkq ud;Dldj – 1.4 ú.Kkhl wjia:d

msgq wxl – 310

ú.Kkhlg we;=,;a úh hq;= wÈhr 12'1 rEm igyk uÕska bÈßm;a lr we;' tu mshjrhka úia;rd;aulj my; meyeÈ,s lr we;.

ndysr ú.Kkhl we;=,;a úh hq;= wÈhr my; rEm igyfkka olajd we;' m%Odk jYfhka tys mshjrhka ;=kls' tajdkï ú.Kkh ie,iqï lsÍu iy wjodkï we.hSu ú.Kkh isÿ lsrSu iy jd¾;dlrKh fõ' by;ska ioyka l< wdldrhlg YS% ,xld ú.Kk m%ñ; j,g wkqj ú.Kkh isÿl< hq;=h' m<uqj jHdmdr ms<sn|j wjfndaOhla ,ndf.k ú.Kk wjodku y÷kd.;hq;=h'wk;=rej iuia; ú.Kk wjodku ;SrKh lsrSug y÷kd.;a wjodkï we.hSu isÿ l< hq;=h' bka wk;=rej y÷kd.kakd ,o iy w.hk ,o wjodkï mokï lrf.k ú.Kl úiska úia;rd;aul ú.Kk ie,iqulailial<hq;= w;r" thg wod< ú.Kk mámdàka tajd bgql<hq;= ld,mßÉfþohka hkdÈh we;=,;a úh hq;=h' wk;=rej .sKqï fYaI iy fy<sorõ lsÍï iaÒr j,g wod,j ú.Kk idlaIs tl;= ,nd .; hq;=h' ú.Kk idlaIs tl;= lsÍu i|yd ú.Kl úiska úuiSu" ksßlaIKh" úYaf,aIKd;aul mámdà hkd§ ú.Kk mámdàka fhdod.kq ,nk w;r tajd fuu mßÉfþofha wjidk fldgfia úia;rd;aulj idlÉPd lrwe;.

idudkHfhka" ú.Kk idlaIs tl;= lrk m%Odk wdldr folla mj;sk w;r tajd md,k mÍlaId iy ;yjqre lsÍfï mÍlaId hkqfjka y÷kajkq ,efí' fndfyda wjia:dj, ú.Kk idlaIs tl;= lsrSu i|yd ú.Kl úiska fuu fohdldrhu fhdod.kq ,efí' wjidk jYfhka" u;hla m%ldY lsÍu i|yd tl;=lr.;a ú.Kk idlaIs fhda.H iy m%udKj;afõo hkak ;SrKh lsrSug tajd we.hSug ,la flf¾'

ud;Dldj – 2 uQ,H m%ldYk ú.Kkhla md,kh flfrk fmdÿ uQ,O¾u

msgq wxl – 311

YS% ,xld ú.Kk m%ñ; 200 ^kj& g wkqj uQ,H m%ldYk ú.Kkhla md,kh lrkq ,nk idudkH uQ,O¾u ^wjYH;djhka& 05 la we;' tajdhska 03 la wOHhk .%ka:fha mßÉfþo 2 2'1"2'2"2'3& hgf;a ±kgu;a idlÉPd lrwe;' wdpdrO¾u wjYH;djhkao iuÕ b;sß uQ,O¾u fol my; wdldrhg meyeÈ,s lr we;.

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wdpdrO¾u wjYH;djhka

iajdëk njg iy —uQ,H m%ldYk˜ ú.Kkhkag wod<jk tajdo we;=,;aj ú.Kl úiska wod< wdpdrO¾u wjYH;djhkag wkqj lghq;= l<hq;=h' YS% ,xld ú.Kk m%ñ; 200 g wkqj ú.Kl úiska wkql+, úhhq;= jD;a;Sh wdpdrO¾uj, m%Odk uQ,O¾uhka my; mßÈ fõ'

a) wjxl njb) wruqKq.; njC) jD;a;Sh ksmqK;ajh iy ksis ie,ls,a,c) úYajdikSh njd) jD;a;Sh yeisÍu

mßÉfþo 10 ;=< by; uQ,O¾uhka úia;rd;aulj idlÉPd flf¾.

m%udKd;aul yd fhda.H ú.Kk idlaIs

ú.Kk wjodku ms<s.; yels uÜgulg wvq;rñka idOdrK iy;slùula ,nd.ekSu i|yd ú.Kl úiska m%udKj;a yd fhda.H ú.Kk idlaIs ,nd.; hq;=h' fuu.ska ú.Kk u;hg mokï jk idOdrK ks.ukhlg t<öug ú.Klg yelshdjla ,ndfoa'

m%udKj;a nj hkq ú.Kk idlaIsj, m%udKhg wod< ñkquls' fuh ú.Kk wjodku u; r|d mj;S' fhda.H nj hkq ú.Kk idlaIsj, .=Kd;aulNdjhg wod< ñkquls' tkï ú.Kk u;hg mokïjk ks.ukhg t<öfï§ WmldrS jk "wod<nj iy úYajdikSh njhs'"

ú.Kk wjodku ms<s.; yels uÜgulg wvqlr .ekSug m%udKj;a yd fhda.H ú.Kk idlaIs ,nd.ekSu iy tu.skA ú.Kk u;hg mokï jk idOdrK ks.ukhlg t<öug yelshdjla ,nd.ekSu wdÈh jD;a;Sh úksYaphg wod< lreKq fõ'

YS% ,xld ú.Kk m%ñ;Skag wkqj ú.Kkhla isÿlsÍu'

ú.Kl úiska ú.Kkhg wod< ish¨ ú.Kk m%ñ;j,g wkql+, úhhq;= fõ' ú.Kl úiska YS% ,xld ú.Kk m%ñ; 200 iy ú.Kkhg wod< wfkl=;a YS% ,xld ú.Kk m%ñ;j,g wkql+, ù fkdue;s kï" ú.Kl úiska my; jd¾;dfõ tf,i wkql+, jq njg i|yka fkdl< hq;=h.

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ud;Dldj – 4 ú.Kk wjodkfï Wmdx.

msgq wxl –314

wOHhk .%ka:fhys mßÉfþo hgf;a" ú.Kk wjodkfï ixrplhka fláfhka meyeÈ,s lr we;' ú.Kk wjodku ms<sn|j jvd meyeÈ,s wjfndaOhla ,nd.ekSu i|yd tu wjodkï ;%s;ajh ms<sn|j WodyrK iys;j úia;rd;aul idlÉPdjla my; bÈßm;a lr we;'

1. ú.Kk wjodku (Audit Risk)

mej;sh yels m%udKd;aul wjm%ldYkhka meyeÈ,sj y÷kdfkdf.k u;h ;;ajd.Kkh fkdlr ú.Kk jd¾;djla bÈßm;a lrk ´kEu wjia:djl ú.Kk wjodkula we;súh yelsh.

ú.Kk wjodku = m%udKd;aul wjm%ldYk ms<sn| wjodku (wdfõksl wjodku x md,k wjodku) x wkdjrK wjodku

m%udKd;aul wjm%ldYk ms<sn| wjodku hkq ú.Kkhg m%:u uQ,H m%ldYk m%udKd;aulj jrojd ±laùug mj;sk wjodkuhs' fuh wdfõksl wjodku iy md,k wjodku hkqfjka ixrpl follska iukaú; fõ.

ú.Kkhl § ú.Klg ish¨ .kqfokq mÍlaId lsÍug fkdyels neúka iy tf,i mÍlaId lsÍug W;aidy fkd±ßh hq;= fyhska" ú.Kk wjodku ú.Kk l%shdj,shg jeo.;a fõ' tuksid wjodkï mokï lr.;a ú.Kk m%fõYhla fhdod.ekSu b;d jeo.;a fõ'

2 wdfõksl wjodku (Inherent Risk)

ú.Kkhl wdfõksl wjodku wod< l¾udka;fha yd jHdmdrfha iajNdjh u; r|d mj;S' iuyr jHdmdrj, wdfõksl wjodku idfmalaIj by< w.hla .kq ,nk w;r ^Wod# bÈlsÍï wdh;khl wdodhï weia;fïka;= lsßfï§ l<ukdlrK úksYaphla wjYH fõ)' kuq;a ;j;a iuyr jHdmdr wdh;kj, wdfõksl wjodku my< w.hla .kS' iq¿ uqo,a .kqfokqjl§" .Kqfokqfõ jákdlu iy fYaIh .sKqï j,g m%udKj;a fkdjk neúka by< wjodkula fkdmj;S)

wdfõksl wjodkug WodyrK lsysmhla my; § we;;

ABC fldïmshqg¾ mqoa.,sl iud.u mß.Kl ksIamdolhl= jk w;r" fõ.j;a ;dlaIKsl fjkiaùï fya;=fjka ;dlaIKsl jYfhka ksIamdok h,a mekSfï by< wjodkula mej;Su'tu ksid f;d.h ksjerÈj w.hlr we;s njg wod< ie±yqug ^w.h lsÍu& wod<j wjodkula mj;S.

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iS.sß fydg,a iud.fï ta ta fomd¾;fïka;=fõ tÈfkod uqo,ska isÿlrk ñ,§.ekSï i|yd remsh,a ñ,shkl uqo,a w.%suhla mj;ajd .kS' uqo,a fYaIh ms<sn|j ú.Klg wdfõksl wjodkula mj;S'tkï jxpdjka i|yd by< bvlvla mj;sk neúka uqo,a fYaIhka i|yd by< wjodkula mj;S.

rú÷ fÜ%v¾ia ys .KldêldÍjrhd w¿;ska n|jd.;a mqoa.,hl= jk w;r Tyqg wod< l¾udka;h ms<snoj lsisu w;a±lSula fkdue;' tneúka rú÷ fÜ%v¾ia jHdmdrh ms<sn|j iy uQ,H j¾;dlrKhg wod<j l¾udka;h ms<sn|j w;a±lSula ,nd.ekSug Tyqg isÿfõ';jo" wOHlaI uKav,h úiska uQ,H m%ldYk ksis whqßka iudf,dapkh lsÍulao isÿ fkdlrhs' tuksid .kqfokqj, .sKqï fYaIhka iy t<sorõ lsÍï j,g wod< fndfyda ie±yqï jrojd ±laùfï wdfõksl wjodkula mj;S' idudkHfhka l<uKdlrK úksYaphka " .sKqï weia;fïka;= iy wdh;kfha .Kqfokq by< ixlS¾KNdjhlska hqla; jk úg" wdfõksl wjodku idudkHfhka by< uÜgul mj;S'

3 md,k wjodku (Control Risk)

md,k wjodku hkq .kqfokqj,, .sKqï fYaIhka iy fy<sorõ lsÍïj,g wod<j ie|eyqï ;=< isÿúh yels m%udKd;aul wjm%ldYkhla jk w;r" mj;sk wNHka;r md,kh u.ska wod< wjm%ldYkhka we;sùfï wjodku je,elaùu;a" wkdjrKh lsÍula fyda ksjerÈ lsÍula isÿ fkdùug bv we;' fuu mßÉfþofha 8'1 jk wkq

ud;Dldj hgf;a fuu ie|eyqï ms<sn|j úia;rd;aulj idlÉPd lrwe;.

jerÈ iy jxpdjka i|yd we;s wjia:djka je,elaùug wkdjrKh lr.ekSug iy ksjerÈ lsÍug" wdh;khla i;=j m%udKj;a wNHka;r md,khka ;sìh hq;=h' tf,i wdh;khla ;=< m%udKj;a md,khka fkdue;s kï tys md,k wjodku by< uÜgul mj;S hhs i,lkq ,efí'

WodyrKhla f,i jev fn§ï ksismßÈ w¾: olajd fkdue;s iy .sKqïlrK yd uQ,H ms<sn|j wjYH ;dlaIKsl ±kqula fkdue;s mqoa.,hka úiska .sKqï ms<sfh, lr we;s wjia:dj, md,k wjodku by< uÜgul mj;sk njg i,lkq ,efí'

wdh;kh iy tys wNHka;r md,khka ms<sn|j wjfndaO lr.ekSug ú.Kl úiska wod< jd¾;d ;yjqre lr.;hq;= w;r wNHka;r md,khka we.hSula isÿl< hq;=h'

m%Yakh

is,ajd iy iud.u hkq ú.Kk wdh;khla jk w;r uE;l§ is;arE ,siSx iud.fuys ú.Kl f,i m;alr we;' ú.Kkhg wod< ie,iqï wÈhf¾§ ú.Kk l<ukdlre úiska wdh;kfha m%udKd;aul wjm%ldYkhka ms<sn|j wjodku we.hSu i|yd tu ,Sisx iud.u ms<sn|j my; f;dr;=re wkdjrKh lrf.k we;.

a) fuh ,Sisx myiqlï ,ndfok wdh;khls'b) iud.u i;=j wNHka;r md,k fomd¾;fïka;=jla fkdue;.

c) tys m%Odk ld¾hd,h kqjr msysgd we;s w;r j¾Ih ;=< kj YdLdjla fld<Umsysgqjd we;'

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is;a rE ,Sisx iud.ug wod< m%udKd;aul wjm%ldYkhka mej;Sfï wjodku by< uÜgulo tfia;a ke;akï my< uÜgul mj;So hkak we.hSula isÿ lrkak.

ms<s;=r

fuu iud.u ±ä kS;s yd fr.=,dis j,g hg;a l¾udka;hl lghq;= lrk neúka ú.Kkhg iïnkaO tys wdfõksl wjodku by< uÜgul mj;S' ;jo" j¾Ih ;=<§ kj YdLdjla wdrïN lr ;sîuo" ú.Kkhg wod<j wjodkï idOlhlA jk w;r" ksis wNHka;r md,khla fkdue;s ùfuka tu YdLdfõ .kqfokq mka;s .sKqï fYaI iy t<sorõ lsÍï jerÈ f,i w¾: ksrEmKh lr ;sìh yelsh' ;jo fuh is,ajd iud.ug kj fiajd,dNshl= jk w;r tneúka tu wdh;kh ms<sn|j iy tys mßirh ms<sn|j ú.Klg we;af;a wvq wjfndaOhls' tho ie,iqï wÈhf¾oS ú.Kkhg wod< wdfõksl wdodhu by<hdug n,mdk lreKls'

fuu ,Sisx iud.ug wNHka;r ú.Kk fomd¾;fïka;=jla fkdue;s w;r fujeks by< kS;s yd fr.=,disj,g hg;ajQ wdh;khlg th úfYaIfhkau wjYH úh yelsh' tu ksid ú.Kkh i|yd fuys md,k wjodkuo by< uÜgul mj;sk nj m%ldYl< yelsh.

4 wkdjrK wjodku (Detection Risk)

ú.Kk wjodku ms<s.; yels uÜgulg wvqlr .ekSug ú.Kl úiska wkdjrK wjodku hï lsis uÜgul mj;ajd.; hq;=h'

jxpd yd jerÈ ksid uQ,H m%ldYk ;=< mj;sk m%udKd;aul wjm%ldYkhka wkdjrKh lr .ekSug ú.Kl úiska ú.Kk mámdá fhdod.; hq;=h' ú.Kk mámdá jerÈ f,i fhdod.ekSu fyda w;HjYH ú.Kk mámdá fhdod fkd.ekSfï m%;sM,hla f,i m%udKd;aul wjm%ldYkhka wkdjrKh fkdù mej;sh yelsh' .kqfokqj, f;dard.ekSu i|yd ksheÈ mÍlaIdjka jeks l%uj, mj;sk wdfõksl iSudjka ksid wkdjrK wjodku iïmQ¾Kfhka j<lajd .ekSfï yelshdjla fkdue;'

WodyrKhla f,i ú.Kl úiska fgla uekqfmelap¾ia iud.fï ú.Kkhg wod< m%udKd;aul wjm%ldYkhka mej;Sfï wjodku we.hSug ,lalr we;snj iy ú.Klg wkqj th by< w.hla .kakd nj ks.ukh lf,a hhs is;kak' tu ksid ú.Kkh fhda.H f,i ie,iqï l, hq;= w;r" y÷kd.;a by< wjodku wju lsÍu ioyd fhda.H ú.Kk mámdàka fhdod.; hq;=h' tu.ska ú.Kk wjodku yels ;rï my< uÜgul mj;ajd.; yelsh' ta wkqj tys wkdjrK wjodku ie,lsh hq;= mßÈ my< uÜgul mj;ajd.; yelsnj ie,lsh yelsh.

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99

wkq ud;Dldj – 5.3 m%udKj;a iy fhda.H ú.Kl idlaIs iukaú; jkafka l==ulskAo@ msgq wxl – 318

fhda.Hnfõ m%Odk ixrpl fol jk "wod< nj" iy "úYajdikSh nj "my; fláfhka meyeÈ,s lr we;'

fhda.Hnj hkq ú.Kk idlaIsj, .=Kd;aulNdjh ukskq ,nk ñkquls' tl;= lr.;a ú.Kk idlaIs fok,o wjia:djlg wod< jkafka kï iy úYajdikSh kï tajd fhda.H ú.Kk idlaIs f,i m%ldY lrkq ,efí' ú.Kk wruqKq bgqlr .ekSug Wmldr jkafka kï ú.Kk idlaIs wod< njlska hqla; nj lshkq ,efí' flfia kuq;a ú.Kk idlaIsj, úYajdikSh;ajhg tajd ,nd.kakd m%Njh iy tys iajNdjh u.ska n,mEï l< yels w;r th tajd ,nd.kakd tla tla wjia:djka u; o r|d mj;S'

wod<nj iy úYajdikShnj ú.Kk idlaIsj, fhda.Hnfõ ixrplhka jk njg 5'3 fldgfia meyeÈ,sj i|yka lr fkdue;'

tuksid wod<nj iy úYajdikSh nj hkq fhda.Hnfõ m%Odk ixrplhka jk nj isys;nd .;hq;=h.

wkq ud;Dldj – 5.3 m%udKj;a iy fhda.H ú.Kl idlaIs iukaú; jkafka l==ulskAo@

msgq wxl – 318

ksjerÈ nj yd ;lafiare lsÍu hkq fjk fjku meyeÈ,s l< hq;= ie|yqï folls' Bg wu;rj uQ,H m%ldYk bÈßm;a lsÍu yd fy<sorõ lsßug wod< ie|yqï o my; meyeÈ,s lrwe;.

ksjerÈ nj (Accuracy)

YS% ,xld ú.Kk m%ñ; 500" “ú.Kk idlaIs” j,g wkqj ksjerÈ nj hkq jd¾;dlr we;s .kqfokq iy isoaëka j,g wod< jákdlï iy wfkl=;a o;a;hka ksisf,i jd¾;dlr we;s njhs' bka woyia jkafka jd¾;d lrwe;s jákdlï tajdg wod< m%Nj ,shú,sj, i|yka jákdlï j,g iudk úhhq;= njhs'

WodyrK # jegqma yd fõ;k msßjeh ksjerÈj .Kkh lr ;sîu.

;lafiare lsÍu (Valuation)

YS% ,xld ú.Kk m%ñ; 500" “ú.Kk idlaIs” j,g wkqj ;lafiare lsÍu hkq j;alïj," j.lSï j, iy ysñlï j, fhda.H jákdlï uQ,H m%ldYk ;=< wka;¾.; lrwe;s njhs' WodyrK # YS% ,xld .sKqïlrk m%ñ; 02 f;d. g wkqj “f;d.” w.hl, hq;af;a msßjeh fyda Y=oaO Wm,íê w.h hk folska wvq w.hg fõ'

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100

uQ,H m%ldYk bÈßm;a lsÍu yd fy<sorõ lsÍug wod< ieoyqï' YS% ,xld ú.Kk m%ñ; 500" ú.Kk idlaIs j,g wkqj uQ,H m%ldYk bÈßm;a lsÍug iy fy<sorõ lsÍug wod< ie|yqï my; mßÈ fõ'

isÿùï" whs;sh iy ne|Su fy<sorõ lrwe;s isoaëka" .kqfokq yd wfkl=;a ldrKq i;H jYfhkau isÿùwe;s w;r wdh;khg wod< fõ'

iïmQ¾K nj uQ,H m%ldYk ;=< we;=,;a úhhq;= ish¨ fy<sorõ lsÍï uQ,H m%ldYk ;=< we;=,;a lrwe;'

j¾.lsÍu iy wjfndaOlr.; yels nj uQ,H f;dr;=re fhda.H f,i bÈßm;a lr iy úia;rlr we;s w;r fy<sorõ lsÍï meyeÈ<sj olajd we;'

ksjerÈ nj iy ;lafiare lsÍu uQ,H iy wfkl=;a f;dr;=re idOdrK f,i fy<sorõ lrwe;s w;r tajd fhda.H jákdlï j,ska bÈßm;a lr we;'

wkq ud;Dldj – 9.4 WodyrKh # ú.Kk idlaIs ,nd.ekSu

msgq wxl – 326

,eìh hq;= .sKqï iy fnd,aKh iy wvudk Kh fjkalsÍu ú.Kkfha§ ú.Kl úiska ,eìh hq;= .sKqïj, jhia úYaf,aIKh ±lafjk jd¾;dj mÍlaId lrkq ,efí' th WodyrKhla iys;j my; úia;rd;aulj idlÉPd lrwe;.

,eìh hq;= .sKqï j, jhia úYaf,aIKh

fuu jd¾;dj hï ksYaÑ; Èklg ckkh lrkq ,nk w;r tu.ska fkdf.jQ bkafjdhsis tajd úúO ld,mßÉfþohkag fnod bÈßm;a flf¾' fuh Kh.e;s tl;= lsÍï isÿlrkq ,nk mqoa.,hka úiska Ndú; lrkq ,nk uQ,sl WmlrKhla jkw;r th l=uk bkafjdhsis l,amiq jQ tajd ±hs ;SrKh lsÍug WmldÍ fõ' fuu jd¾;dj ieliSu ,eîh hq;= .sKqïj,g wod< Wm f,crhkays § we;s úia;rd;aul f;dr;=re Ndú; lrkq ,efí' ;jo wvudK Kh i|yd isÿl< fjkalsÍï m%udKj;a±hs ;SrKh lsßfïoS fuh b;d m%fhdackj;a fõ'

Wod # tla;rd iud.ul 2015$07$31 Èkg ûQ,H j¾Ih wjidkfhaoS& ,eìh hq;= .sKqïj, jhia úYaf,aIKh my; § we;.

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fuu iud.u NdKav úlsKSfuys ksr;jk w;r mdßfNda.slhskag Èk 30 l Kh ld,mßÉfþohla ,ndfoa'

Kh ld,mßÉfþoh ;=< ,eìh hq;= m%udKh hkq 2015 cQ,s m<uqjkod isg 2015 cQ,s 31 olajd fõ'

^Èk 01 isg Èk 30 olajd& m%udo jQ hkq 2015 cQks m<uqjkod isg 2015 cqkss 30 olajd fõ'

;jo" BCD iud.u uQ,H j¾Ifhka miq nqkaj;a ù we;snj Wml,amkh lrkak' iud.fï w;S; mßph wkqj j¾;udkh ;=< ,eìh hq;= ^Kh ld,mßÉfþoh ;=< mj;sk& m%udKfhkaa 98% la kej; whlr.; yels tajdfõ' Èk 01 isg Èk 30 olajd m%udo jQ w.hkaf.ka 96% kej; whlr.; yels tajd fõ'

Èk 31 isg Èk 60 olajd jQ ld,mßÉfþoh i|yd tu w.hka 90% ls'

;jo CDE iud.u uQ,H j¾Ih wjidkfhka miq f.úhhq;= m%udKfhka 50% f.jd we;' iud.u úiska 2015$07$31 Èkg fnd,a yd wvudK Kh i|yd remsh,a 18,500

la fjkalr we;'

fnd,a yd wvudK Kh i|yd isÿlrwe;s fjkalsÍïj, m%udKj;a nj ;SrKh lrkak'

mdßfNda.slhdf.a ku

uq¿ ,eìhhq;= m%udKh ^re'&

Kh ld,mßÉfþo ;=< mj;sk m%udKh

^Èk 01 isg Èk 30 olajd& m%udo jQ

^Èk 31 isg Èk 61 olajd& m%udo jQ

^Èk 61 lg jvd& m%udo jQ

ABC iud.u 60,000 56,000 4,000 - -

BCD iud.u 18,000 - - - 18,000

CDE iud.u 48,000 48,000 - - -

DEF iud.u 4,000 - - 4,000 -

130,000 104,000 4000 4,000 18,000

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ms<s;=r

ks.ukh

2015 cQ,s 31 Èkg uq¿ fjkalsÍï m%udKh remsh,a 20"160 la úh hq;=h.

ld,mßÉfþoh .Kk úfYaIs; fjkalsÍï

idudkH fjkalsÍï

Kh ld,mßÉfþoh ;=< mj;sk m%udKh

80,000 - 1,600

Èk 01 isg Èk 30 olajd m%udo jQ

4,000 - 160

Èk 31 isg Èk 60 olajd m%udo jQ

4,000 - 400

Èk 60 g jvd m%udo jQ

18,000 18,000 -

uq¿ fjkalsÍï 18,000 2,160

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103

ud;Dldj – 10 úia;rd;aul mÍlaIK

msgq wxl – 326

wOHhk .%ka:fhys by; YS¾Ih hgf;a ú.Kk mámdàka yhla § we;' "úuiSï iy ;yjqre lsÍï " ú.Kk mámdàka folla f,i ie,lsh hq;=h' tu ksid uq¿ ú.Kk mámdàka m%udKh y;la úh hq;=h' tu ksid ú.Kk mámdàka úia;rd;aul ú.Kk mámdàka hgf;a i|yka lr ;snqKo" tajd md,k mÍlaId hgf;ao i|yka l< yelsh'

ud;Dldj– 12 ú.Kk ksheoSï msgq wxl – 333,334

wOHhk .%ka:fhys by; YS¾Ih hgf;a ú.Kk ksheÈ l%u folla fláfhka meyeÈ,s lrwe;' fhda.H WodyrK iys;j fuu ú.Kk ksheÈ l%u fol ms<sn|j úia;rd;aul meyeÈ,s lsÍula my; bÈßm;a lr we;.

ixLHdkuh kshe§u

YS% ,xld ú.Kk m%ñ; 530 g wkqj" ixLHdkuh kshe§u hkq my; ,laIK we;=,;a kshe§u ioyd fhdod.kakd m%fõYhls.

a) ksheÈ whs;uhka wyUq f,i f;dard .ekSu'b) ksheÈ wjodku uekSuo we;=,;aj ksheÈ m%;sM, we.hSu i|yd iïNdú;d kHdh

fhdod .ekSu.

ú.Kk mámdàka

mÍCIdj

ksÍCIKh

úuiSu

ikd: lr .ekSu kej; .Kkh

lsÍu

kej; l%shdjg kexùu

úYaf,aIKd;aul l%shdmámdá

wyUq (Random) ksheÈ l%uh" l%udkql+, (Systematic) ksheÈ l%uh" .ekqk ksheos l%uh (Stratified) wdÈh ixLHdkuh ksheÈ l%uj,g WodyrK fõ.

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ixLHdkuh fkdjk ksheÈ

by; (a) yd (b) ,laIK fkdue;s ksheÈ m%fõYhka ixLHdkuh fkdjk ksheoSï f,i ye|skafõ'

ukao.dó ksheÈ l%uh" myiq ksheÈ l%uh" úksYaphd;aul ksheÈ l%u hkdÈh ixLHdkuh fkdjk ksheoSï j,g WodyrK fõ.

ixLHdkuh fkdjk ksheoSug WodyrKhla #

hïlsis ksYaÑ; udihl w¨;a fiajlhl= n|jdf.k we;sksid" tu udih ;=< .sKqï j, jerÈ rdYshla we;ehs iel is;d"úlsKSï mÍlaId lsÍfï§ ú.Kl úiska wod< udih ;=< tu úl=Kqï igyka lsÍï flfia isÿù we;s±hs mÍlaId lsÍug ;SrKh l<yelsh' flfia kuq;a wod< uQ,H j¾Ih ;=< wod< b;sß udij, .kqfokq mÍlaId fkdlr isáh yelsh.

ud;Dldj – 12 ú.Kk ksheoSu msgq wxlh – 334

md,k mÍlaId iy úia;rd;aul mámdàka w;r fjki y|qkd.ekSu b;d jeo.;a fõ' th WodyrKhla iu.ska my; meyeÈ,s lrwe;'

md,k mÍlaId iy úia;rd;aul mÍlaId w;r fjki

md,k mÍlaId

ie|yqï uÜgfï§ we;súhyels m%udKd;aul wjm%ldYkhka j,lajd .ekSfï§ wkdjrKh lr .ekSfï§ iy ksjerÈ lsßfï§ wNHka;r md,kj, fufyhqï iM,odhS nj we.hSu i|yd ie,iqï lrwe;s ú.Kk mámdáhls.

md,k mÍlaId j, wruqK jkqfha wNHka;r md,khkaf.a ie,iqï iy fufyhqï iM,odhs nj y÷kd.ekSu fõ' wNHka;r md,khka mÍlaId lsÍug md,k mÍlaId isÿlrkq ,nk w;r uQ,H m%ldYk ;=< lsisÿ w.hla tu.ska mÍlaId fkdflf¾.

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úia;rd;aul mámdàka

ie|yqï uÜgfï§ m%udKd;aul wjm%ldYkhka y÷kd.ekSug ie,iqïlr we;s ú.Kk mámdá fõ. fuhg úia;rd;aul mÍlaId fukau úia;rd;aul úYaf,aIKd;aul mámdàka we;=,;a fõ' uQ,H m%ldYk ;=< fmkajd we;s .kqfokqj," .sKqï fYaIhka iy t<sorõ lsÍï ms<sn|j iDcq ú.Kk idlaIs ,nd.ekSu i|yd úia;rd;aul mámdá fhdod.kq ,efí'

WodyrK

uQ,H ;;a;aj m%ldYkfha jd¾;dlrwe;s ,eìhhq;= .sKqï m%udKhka i,lkak' fuh jrojd ±laúh yels tla wdldrhla kï ie,lsh hq;= jákdlula tla mdßfNdA.slhl=f.ka ,eìhhq;= ùu iy Tyq th fkdf.jd isàfï bvlvla mej;su'

ta i|yd m%udKj;a fjkalsrSula fkdlr ksjerÈ fkdjQ wdldrhg tu Kh .e;shka w.hlr ;sîu' ikd: lr.ekSu" j¾Idjidkhg miq mshùï mÍlaId lsÍu jeksúia;rd;aul mámdá fhdod.ksñka tu fYaIhka whlr .;yels nj ms<sn|j ú.Kk idlaIs ,nd.kS.

flfia kuq;A ta ta mdßfNdA.slhdg mj;sk Kh iSudjka blauùu ksid wekjqï m%;slafIam lsÍu ms<snoj ú.Kk idlaIs" Kh .e;s we.hSula isÿl, njg ú.Kk idlaIs ,nd.ekSug jeks ,eìh hq;= .sKqï j,g iïnkaO wNHka;r md,khka ú.Klg mÍlaId l, yels fõ' fuu wNHka;r md,khka iM,odhS f,i ls%hd;aul jkafka kï úia;rd;aul mÍlaId j, iajNdjh, ld,h yd ;ru ie<iqï lsÍfï§ ú.Klg tu md,khka ms<sno úYajdih ;eìh yelsh.

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C A S R I L A N K A C U R R I C U L U M 2 0 1 5 · C A S R I L A N K A C U R R I C U L U M 2 0 1 5. KE4 Processes, Assurance & Ethics (Sinhala) A d d i t i o n a l S t u d y S u p