Financial Accounting & Reporting Fundamentals · C A S R I L A N K A C U R R I C U L U M 2 0 1 5. KE1 Financial Accounting & Reporting Fundamentals (Sinhala) A d d i t i o n a l S

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

KE1

Financial Accounting &

Reporting Fundamentals

(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 w OHhk w;sf¾lh ks¾udK h l r we;af; A wu;r wOHhk Wmldr lhla j Yfhka Ndú;d

lsrSu i|ydh ' wOHh k .%ka:f ha bosrsm ;a l< wka;¾. ;h iy tys tla tla mrs

ÉfPaoh hgf;a fuu w ;sf¾l wOHh k Wml drlfha i|yka l reKq m rsYS,kh lrkak'

“KE 1 – Financial Accounting & Reporting Fundamentals” wOHhk .%ka:h ñ,oS .;a

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

KE1 – Additional Study Support Material

2 All Rights Reserved

mgqk

KE1 Financial Accounting and Reporting Fundamentals

m<uqjk fldgi, jHdmdr mrsirh iy .sKqïlrK wdlD;suh rduqj

1. .sKqïlrKh iy .sKqïlghq;=Ndjh 3

2. uQ,H m%ldYk 11

3. ixl,amkd;aul rduqj 16

fojk fldgi" .sKqïlrK jd¾;d iy uQ,H m%ldYk ms<sfh< lsÍu

4. .sKqï jd¾;d 18

5. oaú;aj igyka fmd;a ;eîu iy f,c¾ .sKqï ;eîu 21

9. cx.u fkdjk j;alï 22

;=kajk fldgi" jeros y÷qkd.ekSu iy ksjeros lsÍu

11 nexl= iei÷ï m%ldYkh 25

y;rjk fldgi" fjk;a j¾.j, wiaÓ;Ska

15. yjq,a jHdmdr 31

16. iud.ï .sKqïlrKh ye|skaùu 55

miajk fldgi" .sKqïlrK m%ñ;s

18. iud.ï i|yd uQ,H m%ldYk ms<sfh< lsÍu 58

27. uQ,H m%ldYk w¾: ksrEmKh 77



mßÉfÊoh 1 - w;sf¾l mqKÍlAIK m%Yak

.sKqïlrKh iy .sKqïlghq;=Ndjh

ud;Dldj 5 : hymd,kh

msgq wxlh 21 (bf.kqï M,h 1.1.1)

wOHhk mdG fmdf;a olajd we;s fldgiska md,k jHqyh hgf;a wOHCIjrekaf.a iy Tjqkaf.a j.lSï ms<sn|j muKla meyeÈ,s flf¾' iNdm;sjrhd" m%Odk úOdhl ks,OdÍjrhd iy wfkl=;a lñgqj, ld¾hNdrho iud.ul md,k jHqyfha fldgila jk w;r tajd my; jeäÿrg;a úia;r lr we;'

iNdm;sjrhd iy m%Odk úOdhl ks,Odßhd

iEu iud.ulgu m%Odk ld¾hNdrhka folla ;sfí' wOHCI uKav,fha jHdmdßl lghq;a; mj;ajdf.khdu iy iud.fï jHdmdßl lghq;a; l<ukdlrKh lsÍfï úOdhl j.lSug myiqlï iemhSu tu ld¾hhka fõ'

wOHCI uKav,fha jHdmdßl lghq;a; mj;ajdf.khdu iïnkaOfhka iud.ul iNdm;sjrhd j.lSug nef|k w;r" iud.fï jHdmdßl lghq;a; ffokslsj l<ukdlrKh lsÍuiïnkaOfhka m%Odk úOdhl ks,OdÍjrhd j.lSug nef|a'

iNdm;sf.a ld¾hNdrh

iNdm;sjrhd úiska wOHCI uKav,fha jHdmdßl lghq;a; mj;ajdf.k hEu i|yd j.lSug nef|a'wOHCI uKav,h mj;ajdf.k hdu iïnkaOfhka j.lSug nef|k ;eke;a;d jYfhka iNdm;sjrhd úiska wOHCI uKav,h fj; ld¾h lafI;%h iïnkaO úOdk ,ndfok w;r Tjqkaf.a ld¾hNdrhka ksis whqßka bgqlsÍug myiqlï iemhsh hq;= fõ' iNdm;sjrhd úiska wOHCI uKav, mámdàka (proceedings) ksiswhqßka mj;ajd.; hq;= w;r my; i|yka oE ;yjqre l< hq;=h'

² wOHCI uKav,h iud.fï iïnkaO;djhka ms<sn|j iïmQ¾K md,khla we;sj isáh hq;= w;r" Tjqkaf.a j.lSu ms<sn|j ishü we,aue;s md¾Yajhkag ±k.ekSug ie,eiaúh hq;=h'

² úOdhl iy úOdhl fkdjk wOHCIljreka w;r ukd iu;=,s;hla mej;sh hq;=h'

² wOHCIjrekaf.a tlsfkl yelshdjka ;=< iM,odhs odhl;ajhla iemhSug ishü wOHCIjrekaj ffO¾hu;a l< hq;=h'

² úOdhl iy úOdhl fkdjk wOHCIljrekaf.a iM,odhS iyNd.s;ajh wdrlaId l< hq;=h'



m%Odk úOdhl ks,Odßjrhd

´kEu iud.ul b;du;a fcHaIaG;u pß;h jkqfha" m%Odk úOdhl ks,Odßjrhd h' m%Odk úOdhl ks,Odßjrhd f;dard m;a lrkq ,nkafka wOHCI uKav,h úiska jk w;r" Tyq iNdm;sjrhd u.ska wOHCI uKav,hg jd¾;d lrkq ,efí'

mqoa., ld¾hCIu;djh iy iM,odhS f,i Wmdhud¾. iy ie,iqï f.dkqlsÍfï kdhl;ajh yryd iud.fï fufyjr" jHdmdßl j¾Okh" ,dNodhS;ajh iy fiajd wruqKq <Õdlr.ekSu i|yd m%Odk úOdhl ks,Odßjrhd j.lSug nef|a'

kQ;k jHdmdßl ixúOdkhl we;s lñgq

iud.ula iïnkaOfhka jk wOHlaI uKav,fha rdcldß ksis whqßka bgqùu ;yjqre lr.ekSu i|yd iSñ; iud.ï j, úúOdldr lñgq ia:dms; lsÍu wo jkúg nyq,ju olakg ,efí' idudkHfhka wOHlaI uKav, idudðlfhl= úiska jHdmdr ixúOdkh ;=< we;s fuu lñgq ys kdhl;ajh orKq ,nk w;r wOHlaI uKav, idudðlfhl= jk fyda iudðlfhl= fkdjk ;eke;a;ka o tu lñgqj, we;=<;a fõ' lñgq u.ska wod< tla tla lñgqfõ úIh m:h ms<snòj idlÉPd lrkq ,nk w;r tajd u.ska .kq ,nk ;SrK wOHlaI uKav,fha wkque;shg fyda oek .ekSu msKsi oekqqï fokq ,efí'

fndfydA jHdmdr ixúOdk ;=< my; i|yka lñgq nyq,ju olakg ,efí'

ú.Kk lñgqj

wjodkï l<ukdlrK lñgqj

fõ;k lñgqj

iïnkaê; md¾Yj .kqfokq iudf,dapk lñgqj

fuu lñgq iuyrlf.a hq;=lï iy j.lSï my; meyeos,s lr we;'

ú.Kk lñgqj

idudkHfhka ú.Kk lñgqj iud.fï úOdhl fkdjk wOHlaIjrekaf.ka iukaú; fõ' ú.Kk lñgqfõ iNdm;sjrhd jD;a;sh .KldêlrK wdh;khl idudðlfhl= úh hq;=h' ú.Kk lñgqfõ we;eï ls%hdldrlï my; oelafõ'

wNHka;r md,khka iudf,dapkh lsÍu iy wNHka;r md,k moaO;sh jeä oshqKq lsßui|yd ks¾foaY lsÍu'

wNHka;r ú.Kk ie,eiAu iudf,dapkh lsÍu iy wkqu; lsÍu'

wNHka;r ú.Kk lKavdhug u.fmkaúï ,ndoSu'

uQ,H m%ldYk" wod, jk uQ,H jd¾;dlrK wdlD;s rduqj,g wkq.;j ms<sfh, lrwe;s nj ;yjqre lsßu'



wjodkï l<ukdlrK lñgqj

wjodkï l<ukdlrK lñgqj hkq" wOHCI uKav,fha Wm lñgqjla jk w;r" tys uQ,sl ld¾hhka my; mßÈ fõ'

wjodkï iy wjodkï l<ukdlrKh ms<sn| l<ukdlrKfha ks¾foaYhka wOHCIuKav,h fj; iudf,dapkh lsÍu'

iud.u wjodkï flfrys olajk leue;a; (risk appetite) ms<sn|j wOHCIuKav,hg ks¾foaY lsÍu'

wjodkï iys; lreKq ms<sn|j l<ukdldß;ajh iy fiajlhskag ÈYdj iemhSu' wjodkï l<ukdlrK Y%s;hka iy ixúOdkfha wjodkï l<ukdlrKh ms<sn|j

wëlaIKhla mj;ajd f.k hEu'

fõ;k lñgqj

iud.fï iajdëk wOHlaIjrekaf.ka fuu lñgqj iukaú; fõ'fuu lñgqfõ iuyrla ls%hdldrlï my; oelafõ'

úfYaIfhkau m%Odk úOdhl ks<Odßhdf.a iy wfkl=;a l<uKdlrK lKavdhfïfõ;k m%;sm;a;sh ;SrKh lsÍu'

wOHlaI uKav,fha iy m%Odk úOdhl ks<OdÍf.a b,lal ;SrKh lsÍu'

m%Odk úOdhl ks<OdÍkaf.a <`.dlr.ekSï we.hSu'



ud;Dldj : 6 ndysr mdßißl idOl


.sKqïlrK ls%hdj,sh flfrys n,mdkq ,nk ndysr mßir idOl ms<sn|j ;jÿrg;a meyeÈ,s lsÍula my; olajd we;'

.sKqïlrK mßirh

fuu mßirh" ndysr iy wNHka;r mßirh hkqfjka Wm fldgia j,g fnosh yelsh' wNHka;r mßirh" l<ukdldÍ;ajhg md,kh l<yels fõ' ndysr mßirh jHdmdrfha md,khg hg;a fkdjk w;r ndysr mßirhg wkql+,j jHdmdrh tys .e<mSï l<hq;= fõ' WodyrKhla jYfhka tl;= l< w.h u; noao (VAT) y÷kajdoSu;a iu. nÿ f.ùug nef|k jHdmdr ixúOdk .Khg jefgk jHdmdr ixúOdkhkag Tjqkaf.a moaO;s fjkia lsÍug isÿ jQ w;r jd¾;d tl;= l< w.h u; nÿ mkf;a wjYH;djhkag wkql+,j mj;ajd .;hq;= úu oelaúh yelsh' .sKqïlrKfha kshef,k ish,qu fokdg tu fjkialï ms<s oj ukd oekqula ;sìh hq;= w;r tys wjYH;djhkag wkql+,j yev.eySfï yelshdj ;sìh hq;=h' fuu .sKqïlrK mßirh my; ud;Dld hgf;a idlÉPd l< yelsh'



(a) foaYmd,k iy wd¾:sl mßirh

.sKqïlrK ls%hdj,shg wd¾Ól iy foaYmd,k mßirfha isÿjk fjkialï j,ska iDcq n,mEula we;s fõ' tneúka jHdmdrhlg fukau .sKqïlrK ls%hdj,shg wd¾:sl ls%hdldrlïj, fjkiaúï n,mdkafka flfiao hkak ms<snò oekisàu w;HjYHfõ' rch u.ska kj noaola y÷kajdÿka úg jHdmdr ixúOdkhla úiska .sKqïlrK ls%hdj,sfha wjHYH fjkialï isÿ lr tajdg wkq.; úh hq;= fõ'

WodyrKhla f,i my; i|yka lreKq jHdmdr ixúOdkhla flfrys n,mEï we;s l< yelsh'

úksuh wkqmd;slfha fjkiaùï'

wNHka;r wd¾Ól wjmd;hka'

rgj,aj, n,j;a kdhlhkaf.a fjkiaùï'

ixia:d fm!oa.,SlrKh lsÍu'

rcfha nÿ m%;sm;a;sfha n,mEu'

fmd,S wkqmd;slfha fjkiaùï'

jegqma ñ, uÜgï" Âjk úhou iy b;=reï wdfhdack iïnkaO;djhkaf.a fjkialï

WoAOukh'

(b) idudÂh iy ixialD;suh mßirh

jHdmdrhla flfrys rgl idudÂh iy ixialD;suh jákdlï n,mEï l< yelsh' we;eï wdl,am" úYajdihka" yeisÍï ixúOdkfha fufyhqï flfrys iDcqju fyda jl%ldrfhka n,mEï we;slrkq ,efí' we;eï isÿùï, wd.ñl W;aij hkdosh ksIamdokh" fnodyeÍï lghq;=" wf,úlrKh wdos iud.ul fufyhqï flfrys iDcqju n,mEï lrkq ,efí'

WodyrK

isxy, yskaÿ W;aij iufhaoS kùk we`÷ï" wdydr" r;s[a[d" ;Ska; wdosh iòyd we;sb,aü jeä fõ'

fjila W;aij iufhaoS fjila ldâm;a" fmd,af;,a myka" fmd,af;,a wdosh i|yd we;sb,aü jeä fõ'

k;a;,a W;aij iufhaoS r;s[a[d" flala i|yd fhdod.kq ,nk øjHhka" we`÷ï" iy;E.s hkdosh i|yd we;s b,a u jeäfõ'

ck.ykKfha jHqyh" iudÔh iy ixialD;suh jákdlïj, fjkiaùï jHdmdrhla flfrys n,mdkq ,efí'

(c) ;dlaIKsl mßirh

jHdmdrhla flfrys kQ;k ;dlaIKsl ixj¾Okhka úYd, jYfhka n,mEï lrhs' fndfyda wjia:djkaysos fuu ;dlaIKsl ixj¾Okhka jHdmdÍl .kqfokq b;du;a myiq uÜgulg f.k tafuys ,d uq,sl;ajh f.k we;' WodyrKhla f,i mß.Kl moaO;s ixj¾Okh ùu ksid .sKqïlrK ls%hdldrlï b;du;a myiq ù ;sîu oelaúh yelsh' mß.Kl .; mßirhlos uQ,H m%ldY ms<sfh, lsÍu" w;ska ms<sfj, lsÍug idfmalaIj b;du;a myiq ù ;sfí'



;dlaIKsl ixj¾Okhka fya;= fldg f.k f.ùï isÿlrk l%uhka o jeä oshqKq ù we;s w;r th b;du;a ixlS¾K fõ.j;a iy jvd wdrlaIdldÍ ù we;' WodyrKhla f,i iïm%odhsl ldis fkdaÜgq moaO;shg idfmalaIj ldâm;a Wmfhda.S lrf.k isÿlrkq ,nk f.ùï yrm;a" Khm;a" udiag¾ ldâm;a wdosh jvd ixlS¾K ù we;'

(d) ffk;sl mßirh

jHmdr ixúOdkhla úiska Bg wod, jk ffk;sl wdlD;srduqj we;=<; tys l%shdldrlï mj;ajd .; hq;= fõ' ffk;sl wdlD;srduqfõ fjkila isÿ jQ úg fyda kj kS;shla mkjkq ,enQ úg" th jHdmdr ixúOdkfha .sKqïlrK l%shdj,shg n,mE yelsh'

WodyrKhla f,i" kj .sKqïlrK m%ñ; y÷kajd ÿkaúg" tu m%ñ; u; mokïj jHdmdr ixúOdkh úiska uQ,H m%ldYk ms<sfh< lsÍu l< hq;=h'

ud;Dldj 1: uQ,H jd¾;dlrKfhys wruqK bf.kqï M,h 1.1.6

uQ,H jd¾;dlrKfha wdpdrO¾udkql+, wjYH;djh iy wdpdrO¾udkql+, fkdjk yeisÍï y÷kd.ekSu i|yd wdpdrO¾óh uQ,O¾u myla my; úia;r lr we;'

uQ,sl wdpdrO¾u uQ,O¾u

.KldêldÍjreka úiska ms<smeosh hq;= uQ,sl wdpdrO¾u uQ,O¾u myls' tajd kï"

a. wjxlNdjhb. wruqKq.; Ndjhc. jD;a;suh olaI;djh iy ksis ie<ls,a,d. ryiHNdjhe. jD;a;suh p¾hdj

(a) wjxlNdjh

fuhska woyiajkafka .KdldêldÍjrfhl= úiska Tjqkaf.a jD;a;suh iy jHdmdßl iïnkaO;dj,oS iDcq úhhq;= nj;a wjxl úh hq;= nj;ah' tfiau wjxlNdjh u.ska wfkl=;a mqoa.,hka iu. .kqfokq meje;aùfïoS idOdrK úh hq;= nj;a i;Hjdos úh hq;= nj;a woyia flf¾' tneúka .KldêldÍjrfhl= úiska"

wi;H fyda fkdu`. hjk iqM f;dr;=re wvx.= fj;ehs Tjqka úYajdi lrk"

ikaksfõokh fkdu. heùu msKsi f;dr;=re w;ayer oud fyda wmeyeos,s f,i olajdwe;s" jd¾;d fyda fjk;a ikaksfõokhka iu. iïnkaO fkdúh hq;=h'

lsishï mqoa.,fhl= iEuúgu wjxlj lghq;= lrkafka kï tu mqoa.,hdj Tyq iu. .kqfokq isoqlrkq ,nk mqoa.,hka úiska úYajdi lrkq ,efí' .KldêldÍka úiska Tjqkaf.a jHdmdßl iy jD;a;Sh iïnkaO;d j,oS wjxlj lghq;= lrkafka kï tu.ska tu jD;a;sh flfrys uyck;djf.a úYajdih o jeä fõ'



(b) wruqKq.; Ndjh

wruqKq.; Ndjh hkq ishu jD;a;Sh iy jHdmdßl úksYaphka" iajdêk iy wjxl nqoaêu;aNdjhlska hq;=j f;dr;=re we.hSfï moku u; isÿl< hq;= njhs. ;jÿrg;A thskA

woyia jkafka, jD;a;Sh úksYaphka,

ishü wdldrfha mlaImd;S;ajhkaf.ka iy mlaI.%dySùï j,ska f;dr"

m%Odkshdf.a n,mEï m%;sM,h iïnkaOfhka jk uQ,Huh mlaImd;S;ajh" iïnkaê;ljr fyda md¾Yjhla iu. we;s fm!oa.,sl fyda jD;a;Sh iïnkaO;djh fydamlaImd;s;ajh ms<snò .egqu jeks wmlaImd;S;ajh flfrys n,mEï l< yels idOlj,ska f;dr úh hq;= njhs.

(c) jD;a;suh olaI;djh iy ksis ie<ls,a,

jD;a;Suh olaI;djh iy ksis ie<ls,a, uQ,O¾uh u.ska .Kldêldßjreka fj;"

Tjqkaf.a fiajdodhlshka iy fiajdfhdaclhkag olaI jD;a;Shuh fiajdjla iemhSu ;yjqreùu i|yd jD;a;sh oekqu iy yelshdjka wjYH uÜgulska mj;ajd .; hq;= njg;a"

wod, ;dlaIKsl iy jD;a;suh iïu;hkag wkql+,j jD;a;Suh fiajdjkaiemhSfïoS WfoHda.su;aj lghq;= l< hq;= njg;a" j.lSula mkjkq ,nhs'

(d) ryiHNdjh

ryiHNdjh kue;s uQ,O¾uh u.ska my; tajdhska je<lS isàug .KldêldÍjreka fj; j.lSula mkjkq ,nhs'

jD;a;Suh iy jHdmdßl inò;dj, m%;sM,hla f,i w;am;a lr.;a ryiHuhf;dr;=re lsisjla fõkï" tajd wdh;kfhka fyda fiajdfhdaclf.a ixúOdkfhkaneyer msgia;r mqoa.,hkag ksis iy ksYaÑ; wêldßhlska f;drj fy<sorõlsÍu' fï iòyd jHd;sf¾lhla mj;sk tlu wjia:dj jkqfha tu f;dr;=refy<sorõ lsÍu ioyd .Kldêldßjrhdg ffk;sl hq;=lula fyda jD;a;Suhwhs;sjdislula mj;sk úgoSh'

Tjqkaf.a fm!oa.,sl m%;s,dN fyda ;=kajk md¾Yjhlf.a m%;s,dN i|yd fuuryiH f;dr;=re Ndú;d lsÍu'

(e) jD;a;Suh p¾hdj

jD;a;suh p¾hdj ms<snò uQ,O¾uh u.ska idudcslhka úiska wod, kS;s iy fr.=,dis j,g wkql+,j lghq;= l<hq;= nj;A" jD;a;shg le<,la úh yels lghq;=j,ska je<lS isáh hq;= njg;A" j.lSula mkjkq ,nhs'



uQ,H jd¾;dlrKfha wdpdrO¾u wjYH;djhka¦

wdpdrO¾u hkq iïu;hka fyda p¾hd;aul Í;ska jk w;r mqoa.,hka úiska Tjqkaj

yeisrúh hq;af;a flfiao hkak ksfhdackh flf¾' jr,;a .KldêldÍ wdh;kfha

idudcslhka úiska tu wdh;kh u.ska olajd we;s wdpdrO¾uhka wkq.ukh l< hq;=

fõ'

.KldêldÍka úiska wdpdrO¾udkql+,j yeisßh hq;af;a wehs @

ksYaÑ; iïu;hkag wkql+,j idudcslhka úiskau Tjqka yiqrejd .;hq;= ùu;a

uyckhdg fiajdjka iemhsh hq;= ùu;a jD;a;sfhka wjYHùu'

fuu iïu;hka mj;ajd.ekSu ;=<ska jD;a;sfha ku;A" meje;au;a ;yjqreùu'

.KldêldÍjrfhl=f.a wdpdrO¾udkql+, meje;au" uyckhdf.a leue;a; wdrlaId

lsÍug WmldÍ fõ'

wdpdrO¾udkql+, fkdjQ p¾hdjkaf.a m%;súmdl f,i .KldêldÍjrhdg tfrysj

fiajdfhdaclhd fyda jD;a;sh wdh;kh u.ska úkh ls%hdud¾. .kq ,efí'




uQ,H m%ldYk

ud;Dldj :1 uQ,H m%ldYkj, ixrplhka (bf.kQï M,h 1.2.3,1.2.4)

msgq wxlh 32

wOHhk mdGud,d fmdf;ys we;s oE j,g wu;rj uQ,H m%ldYkj, ixrpl" tajdfha wdlD;Ska o iu. my; úia;r lr we;'

uQ,H m%ldYj, ixrpl

idudkHfhka ´kEu jHdmdrhla i|yd jd¾Islj uQ,H m%ldY ms<sfh< lrkq ,efí' ld, mßÉfÊo ixl,amhg wkqj jHmdrhl ,dN fyda w,dN lsishï ld, mßÉfÊohla i|yd .Kkh lrkq ,efí' m%dfhda.slj fuu ld, mßÉfÊoh j¾Ihls' YS% ,xldfõ fndfyda jHdmdßl ixúOdkj, uQ,H j¾Ih f,i wfma%,a 01 osk wdrïN ù wkq.dó j¾Ifha ud¾;= 31 osfkka wjika fõ' rdcH fomd¾;fïka;= úiska le,ekav¾ j¾Ih" msial,a j¾Ih f,i y÷kd.kq ,nhs' fuu le,ekav¾ j¾Ih rcfha uQ,H j¾Ih f,i i,lkq ,efí' tla tla le,ekav¾ j¾Ih u.ska ckjdß 01 osk isg foieïn¾ 31 olajd ld,mßÉfPaoh wdjrKh lrkq ,efí' uQ,H m%ldYk jHdmdr flfrys leue;a;la olajk md¾Yjhkag b;du;a m%fhdackhj;a jk w;r Tjqka úiska fuu uQ,H m%ldYk j, we;s f;dr;=re u; mokïj wd¾Ól ;SrK .kq ,efí'

my; oelafjkafka uQ,H m%ldYkj, ixrplhkah'

m%ldYkh wruqKq

1 uQ,H ;;a;aj m%ldYkh fok,o oskhlg uQ,H ;;a;ajh fmkakqï

lrhs'

2 ,dN Z,dN iy fjk;a úia;SrK wodhï m%ldYh

fok,o ld,mrsÉfPaohla i|yd uq¿ úia;SrK wodhu fmkakqï lrhs'

3 uqo,a m%jdy m%ldYkh fok,o ld,mrsÉfPaohla ioyd uqo,a ,eîï

iy f.ùï fy<sorõ lrhs'

4 ialkaOh fjkiaùfï m%ldYkh iud.fï ialkaOfha fjkiaùï isÿú we;af;a

flfiaoehs meyeos,s lsÍu'

5 .sKqïlrK m%;sm;a;s iy .sKqïj, igyka

,dNZ,dN m%ldYkfha iy uQ,H ;;a;aj m%ldYkfha uqyqK; fmkajd we;s whs;u j, wod, úia;r meyeos,s lsÍu'



1¡ uQ,H ;;a;aj m%ldYkh

lsishï osklg we;s uq,H ;;a;ajh ms<sn|j uQ,H ;;a;aj m%ldYfhka meyeos,s flf¾'

uQ,H ;;a;aj m%ldYkhl wdo¾Yhla my;ska olajd we;'

X PLC iud.u

2016 ud¾;= 31 oskg uQ,H ;;a;aj m%ldYkh

cx.u fkdjk j;alï re’000 re’000

foam," msrsh; yd WmlrK XXXX

uQ,H j;alï XXXX

wiamDYH j;alï XXXX

XXXX

cx.u j;alï

f;d. XXXX

fjk;a ,eìh hq;= oE XXXX

fj<ò ,eìh hq;= oE XXXX

uQ,H j;alï XXXX

uqo,a iy uqo,a iudk oE XXXX XXXX

uqM j;alï XXXX

ialkaOh iy j.lSï

ialkaOh

m%ldYs; m%d.aOkh XXXX

m%;H.Kk w;sßla;h XXXX

rojd.;a ,dN XXXX

cx.u fkdjk j.lSï

os.=ld,Sk Kh XXXX

úY%dñl m%;s,dN neòsï XXXX XXXX

cx.u j.lSï fj<ò f.úh hq;= oE XXXX

fláld,Sk Kh XXXX

WmÑ; oE XXXX XXXX

uqM ialkaOh iy j.lSï XXXX

2. ,dNZ,dN iy fjk;a úia;SrK wdodhï m%ldYkh

.sKqïlrK ld,mßÉfÊohg wÞ< uqM úia;SrK wdÞhu .Kkh lsÍu i|yd ,dNZ,dN iy fjk;a úia;SrK wodhï m%ldYkh ms<sfh< lrkq ,efí'

,dNZ,dN iy fjk;a úia;SrK wodhï m%ldYkfha wdo¾Y wdlD;shla my; oS we;'



X PLC iud.u 2016 ud¾;= 31 osfkka wjika j¾Ih i|yd

,dNZ,dN iy fjk;a úia;srK wodhï m%ldYkh

3' uqo,a m%jdy m%ldYh

uqo,a m%jdy m%ldYh u.ska uqo,a yd uqo,a iudk oE W;amdokh jq wdldrh ms<snòj;a th ld,mßÉfÊoh mqrd fnodyeÍ .sh wdldrh ms<snòj;a meyeos,s flf¾' uqo,a yd uqo,a iudk oE hkq uqo,a nexl= fYaIhka iy talaIK ;ekam;= fõ' uqo,a m%jdy u.ska jHdmdrhla úiska ld, mßÉfÊohla ;=<oS uqo,a W;amdokh lr we;af;a flfiao hkak;a tajd úhoï lr we;af;a flfiao hkak ms<snòj;a meyeos,s flf¾'

fjkia jk isÿùïj,g iy wjia:djkag yev.eiSug yelsùu msKsi ixúOdkhl Y=oaO j;alï" tys uQ,H jHqyh ^tys øjYS,;djh iy kqnqkaj;aNdjh o we;=<;aj& iy uqo,a m%jdyhkaf.a m%udKhg iy ld,hg n,mEï lsrSug ixúOdkhg we;s yelshdj fõ' fjkiaúï we.hSu i|yd mßYs,lhkag wjYH f;dr;=re iemhSu uqo,a m%jdy m%ldYh u.ska isÿ flf¾' ixúOdkhl uqo,a iy uqo,a iudk oE bmhSfï yelshdj msnòj ;lafiare lsÍug uqo,a m%jdy f;dr;=re m%fhdackj;a fõ'

Rs. Rs.

mssßjegqu xxxx

wvq l<d # úl=Kqï msßjeh (xxxx)

o< ,dNh xxxx

fjk;a wdodhu xxxx

wvq l<d # úhoï

mßmd,k iy ia:dms; lsÍfï (xxxx)

úlsKSfï iy fnodyeÍfï (xxxx)

uq,H msßjeh (xxxx)

nÿ fmr ,dNh xxxx

wdodhï nÿ (xxxx)

j¾Ih ioyd ,dNh xxxx

fjk;a úia;SrK wdodhu m%;Hd.Kk w;sßla;h xxxx

úlsSKSu i|yd we;s uq,H j;alï kej; uekSfï ,dNh

xxxx

xxxx

uqM úia;SrK wdodhu xxxx



uqo,a m%jdy m%ldYfha wdo¾Yhla my; oelafõ'

2016 ud¾;= 31 osfkka wjika j¾Ih i|yd ialkaOh fjkiaùfï m%ldYh

nÿ fmr ,dNh xxxx

tl;= l<d $ wvq l<d - uQ,H fkdjk whs;u

laIhùï xxxx

,eìh hq;= oE i|yd fjkalsÍu xxxx

xxxx

ldrl m%d.aOk fjkiaùï

f;d.j, ^jeäùu&$ wvqùu xxxx

,eìh hq;= oE ys ^jeäùu&$ wvqùu xxxx

f.úh hq;= oE ys jeäùu$^ wvqùu& xxxx

xxxx

f.jQ wdodhï nÿ (xxxx)

f.jQ mdßf;daIsl (xxxx)

fufyhqï lghq;= j,ska jQ uqo,a m%jdy xxxx

wdfhdack l%shdldrlï

foam," msßh; iy WmlrK w;am;a lr.ekSï xxxx

foam," msßh; iy WmlrK bj;alsÍfuka ,eîu xxxx

ne÷ïlr $Khlr w;am;a lr .ekSï xxxx

wdfhdack ls%hdldrlï j,ska jQ Y=oaO uqo,a m%jdyh xxxx

uQ,H ls%hdldrlï

m%ldYs; m%d.aOkfha jeäùu xxxx

,nd.;a os.=ld,Sk Kh xxxx

Kh wdmiq f.ùï xxxx

uQ,H ls%hdldrlïj,ska jQ Y=oaO uqo,a m%jdyh xxxx

uqo,a yd iudk oE ys Y=oaO uqo,a jeäùu$^ wvqùu& xxxx

j¾Ih wdrïNfhaoS uqo,a iy uqo,a iudk oE xxxx

j¾Ih wjidkfhaoS uqo,a iy uqo,a iudk oE xxxxx



4. ialkaOh fjkiaúfï m%ldYkh

j.lSfuka iSñ; iud.ul" ialkaOh m%Odk jYfhkau iukaú;j we;af;a m%ldYs;m%d.aOkfhka iy r|jd.;a bmehSï j,sks' fok,o uQ,H j¾IhloS ialkaOfha fjkiaúï we;sùfï bvlvla mj;S' ksYaÑ; ld,mßÉfÊhla ;=<os ialkaOfha isÿjk fjkiaùï y÷kd .ekSu i|yd ialkaOh fjkiaúfï m%ldYkh ms<sfh, lrkq ,nk w;r ialkaOh fjkiaúfï m%ldYkfha wdo¾Yhla my; oelafõ'

X PLC iud.u 2016 ud¾;= 31 osfkka wjika j¾Ih ioyd uqo,a m%jdy m%ldYh

5' .sKqïlrK m%;sm;a;s iy meyeos,s lsÍfï igyka

.sKqïj,g igyka hkq .sKqïlrK m%;sm;a;s iy wfkl=;a fy<sorõ lsßfï wjYH;djhkah' uQ,H m%ldYk ms<sfh< lsÍfïos úúO jq .sKqïlrK m%;sm;a;s wod< lr.kq ,nk w;r uQ,H m%ldYk j,ska Wmßu m%;s,dN ,nd.ekSu i|yd tu .sKqïlrK m%;sm;a;s uQ,H m%ldYk iu. fy<sorõ lsßu wjYH fõ' fuhg wu;r uQ,H m%ldYkj, uqyqKf;ys olajd we;s whs;u ms<sn| úia;r .sKqïj,g igyka u.ska ;jÿrg;a meyeos,s flf¾' WodyrKhla f,i foam<" mssßh; iy WmlrK fma<s whs;sula f,i uQ,H ;;a;aj m%ldYkfha olajd" thg wod< úia;r uQ,H m%ldYk j,g igyka hgf;a oelaùu oelaúh yelsh' fuhg wu;rj uQ,H m%ldYk u.ska fmkakqï fkdlrk wfkl=;a wiïNdjHhka fy<sorõ lsÍug igyka Ndú; l< yelsh'

m%ldYs; m%d.aOkh

fmdÿ ixÑ;h

m%;Hd.Kk ixÑ;h

ròjd.;a bmehSï

tl;=j

wdrïNl fYaIh xx xx xx xx xx

.sKqïlrK m%;sm;a;sj, fjkiaùï - - - xx xx

fldgia ksl=;a lsÍu xx - - - xx

uqM úia;SrK wdodhu - - xx xx xx

f.jQ ,dNdxY - - - (xx) (xx)

j¾Ih wjidk fYaIh xx xx xx xx xx



mßÉfþoh 3 - w;sf¾l mqKÍlAIK m%Yak

ixl,amkd;aul rduqj

ud;Dldj 1 : miqìu

msgq wxlh 42 (bf.kQï M,h 1.2.1)

wOHhk mdGud,d fmdf;ys we;s oE j,g wu;rj uQ,H jd¾;dlrKfha wruqKq my; úia;r lr we;'

1. uQ,H jd¾;dlrKh i|yd ixl,amuh wdlD;s rduqj

fmdÿ wruqKq i|yd uQ,H jd¾;dlrKfha wruqK

wia;s;aj iïm;a iemhSu ms<sn| ;SrK .ekSu i|yd ±kg isák iy úNj wdfhdaclhskag" Kh imhkakkag iy fjk;a Khysñhkag jd¾;dlrkq ,nk wia;s;ajh ms<sn|j f;dr;=re iemhSu" fmdÿ wruqKq uQ,H jd¾;dlrKfha wruqK nj ixl,amuh wdlD;suh rduqfõ i|yka fõ' fuu mßYS,lhkag my; oE ms<sn| f;dr;=re wjYH fõ'

² wia;s;ajfha wd¾Ól iïm;a

² wia;s;ajhg tfrysj we;s ysñlï mEï

² wia;s;ajfha wd¾Ól iïm;a iy ysñlï mEïys fjkialï

wia;s;ajfha wd¾Ól iïm;a iy wia;s;ajhg tfrysj we;s ysñlïmEï ms<sn| f;dr;=re u.ska wia;s;ajfha øjYS,;djh iy kqnqkaj;aNdjh ms<sn|j;a wia;s;ajhg wu;r uQ,Hkh lsÍul wjYH;djhla ;sfío hkak ms<sn|j;a ;lafiare lsÍug mßYS,lhkag WmldÍ fõ' wia;s;ajhl we;s wd¾Ól iïm;a u; th ksmojd we;s m%;s,dNh ms<sn|j f;areï.ekSug jd¾;dlrK wia;s;a;ajfha uQ,H ld¾hidOkh ms<sn| f;dr;=re" mßYS,lhkag WmldÍ fõ' wia;s;aajfha l<ukdldß;ajh úiska fl;rï ld¾hlaIuj iy iM,odhS whqßka tys iïm;a fhdodf.k we;ao hkak ms<sn|j th bÕshla jk w;r wkd.; m%;s,dN mqfrdal:kh lsÍu i|yd o th WmldÍ fõ'

wia;s;ajfha wkd.; Y=oaO uqo,a m%jdy ckkh lsÍfï yelshdj ;lafiare lsÍug ld,mßÉfþohla ;=< jd¾;dlrK wia;s;ajfha uqo,a m%jdy ms<sn|j f;dr;=re" mßYS,lhkag WmldÍjk w;r wia;s;ajfha fufyhqï ms<sn|j jvd fyd| f;areï.ekSula mßYS,lhkag ,ndfokq we;'

2. uQ,H jd¾;dlrKh i|yd kshduk wdlD;suh rduqj

uQ,H jd¾;dlrKh i|yd jQ kshduk wdlD;s rduqj hkq uQ,H jd¾;dlrKfha§ wod<jk .sKqïlrK m%ñ;" iud.ï mk; jeks fr.=,dish'

2'1 GAAP iy YS% ,dxlsl GAAP

GAAP hkq fmdÿfõ ms<s.;a .sKqïlrK mßphka fõ' .sKqïlrKh md,kh lrkq ,nk ishü kS;s iy uQ,O¾u fuuÕska olajkq ,nhs' YS% ,xldfõ wksjd¾hfhkau

fhdod.; hq;= GAAP uQ,dY% my; ±lafõ'



(a) YS% ,xldfõ jr,;a .KldêldÍ wdh;kh u.ska ksl=;a lr we;s .sKqïlrK

m%ñ;'

(b) iud.ï mk;

(c) iq/l=ïm;a iy úksuh fldñIka iNdfõ fr.=,dis iy kshuhka

2'2 1995 wxl 15 orK YS% ,xld .sKqïlrK iy ú.Kk mk;

fuu mk; u.ska YS% ,xld jr,;a .KldêldÍ wdh;khg .sKqïlrKh iy ú.Kk m%ñ; ksl=;a lsÍu i|yd n,h mjrkq ,nhs' fuu mk;g wkqj —úfYaIs; jHdmdßl wia;s;ajhka˜ úiska YS% ,xld .sKqïlrK m%ñ;hkag wkqj Tjqkaf.a uQ,H m%ldYk ms<sfh< fldg bÈßm;a lsÍu wjYH fõ'

2'3 .sKqïlrK m%ñ;hka

cd;Hka;r .sKqïlrK m%ñ; uKav,h (IASB) úiska cd;Hka;r uQ,H jd¾;dlrK m%ñ;

(IFRS) ixj¾Okh fldg m%ldYhg m;a lrkq ,nhs' 2012 § YS% ,xld jr,;a

.KldêldÍ wdh;kh u.ska IASB wdh;kh u.ska ksl=;a lr we;s ishü ks,

m%ldYhka yd iïmQ¾K jYfhkau tl;= ùug;a Bg miqj IASB wdh;kfhka ksl=;a lr we;s ishü ks, m%ldYhka fhdod.ekSug;a ;SrKh lrk ,§'

2'4 IFRS moku

IFRS moku hkq" uQ,H jd¾;dlrKh i|yd j.lSu orkq ,nk wka;¾cd;sl wdh;kh fõ' tys wruqKq jkqfha"

(a) fmdÿckhd úiska leue;a;la olajk" Wiia .=K;ajfhka hq;=" f;areï .;yels" n,d;aul l< yels cd;Hka;r jYfhka ms<s.kq ,nk uQ,H jd¾;dlrk m%ñ;hka" meyeÈ,s f,i olajd we;s uQ,O¾u u; mokïj ixj¾Okh lsÍu'

(b) tu m%ñ;hkaf.a Ndú;h iy fhdod.ekSï m%j¾Okh lsÍu'

(c) IFRS fhdod.ekSu iïnkaOfhka m%j¾Okh lsÍu iy myiqlï iemhSu'

cd;Hka;r .sKqïlrK m%ñ; uKav,h (IASB), IFRS moku hgf;a we;s wdh;khla jk w;r kj IFRS ixj¾Okh lsÍu iïnkaOfhka j.lshkq ,nhs'




.sKQï jd¾;d

ud;Dldj 1:uQ,dY% ,shú,s j, ld¾hNdrh msgq wxlh 70 (bf.kQï M,h 2.1.1)

wOHhk mdGud,d fmdf;ys we;s oE j,g wu;rj uQ,dY% f,aLk iy wfkl=;a jd¾;dys idrdxYhla my; olAjd we;'

uQ,dY% f,aALK iy fjk;a jd¾;d

.kqfokqj uQ,dY% ,shú,a,

uQ,sl fmd; fyda cZk,h

f,c¾ .sKqu

1 uqo,a ,eîu ,ÿm; uqo,a fmd; uqo,a fmd;

2 uqo,a f.úu f.úï jõprh uqo,a fmd; uqo,a fmd;

3 Khg NdKav ñ,oS .ekSu .ekqï bkafjdhsish ñ,os.ekqï ffoksl

fmd; .ekqï .sKqu

4 .ekqï wdmiq heúu ^yrjd heùï&

yrm; wdmiq hejqï ffoksl fmd;

wdmiq hejqï .sKqu

5 Khg úlsKSu úl=Kqï bkafjdhsish úl=Kqï ffoksl fmd; úl=Kqï .sKqu

6 úl=Kqï wdmiq tùu ^yrjd tùu&

nerm; wdmiq tjqï ffoksl fmd;

wdmiq tjqï .sKqu

7 iqM úhoï iqM uqo,a

jõprh iqM uqo,a fmd; iqM uqo,a fmd;

8

ia:djr j;alï Khg ñ,oS .ekSu"fnd,aKh" ixÑ;" j,g udrelsÍu wdosh

cZk, jõprh fmdÿ cZk,h tla tla f,cr .sKqï

uQ,dY% f,aLKhkays m%fhdack

1. .kqfokqj,g Wmldr lrkq ,nk uQ,sl ,shú,a, ùu'2. .kqfokqj, isÿ jQ njg idlaIshla ùu'3. .kqfokq fmd;aj, jd¾;dlsÍu i|yd mokula ùu'4. jeros iy uÕyeÍï wju lr.ekSug yelsùu'



f.ùï jõprh

f.ùula isÿlsÍfïoS fhdod.kq ,nk uQ,dY% f,aLkh" f.ùï jõprh fõ' uqo,a fmdf;a.kqfokq jd¾;d lsÍu i|yd fhdod.kq ,nk m%Odk;u uQ,dY% f,aLkhkaf.ka tlla jkqfha "f.ùï jõprhhs"' f.ùï jõprhl wdo¾Yhla my; oelafõ'

iuka; fj<|ie< wxl 115" kqjr mdr" lsßn;af.dv'

f.ùï jõprh

f.úh hq;af;a ( ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' wxlh ( ''''''''''''''''''''''''''''''' fplam;a wxlh ( ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' Èkh ( '''''''''''''''''''''''''''''''''

.sKqï ixfla;h imhk ,o fiajdjkaf.a úia;rh" l< jev" imhk ,o NdKav

tall ñ< re' Y;

tl;=j re' Y;

fhduq f.dkq wxlh ( ms<sfh< lf<a ( '''''''''''''''''''''''''''''

mÍlaId lf<a ( ''''''''''''''''''''''''''''' tl;=j

re' '''''''''''''''''''''''''''''' f.ùu idOdrK jk w;r" fr.=,dis yd tlÕ fjñ'

'''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''' f.ùï ks¾foaY lf<a f.ùu i|yd wkqu; lf<aÈkh ( ''''''''''''''''''''''''''''''''' Èkh ( '''''''''''''''''''''''''''''''''

uQ,H f,aLK j¾.

uQ,dY% f,aLKj, iajNdjh u; mokïj tAjd m%Odk j¾. follg fjka flf¾'

1' m%d:ñl uQ,dY% f,aLK

2' fjk;a f,aLK



m%d:ñl uQ,dY% f,aLK

c'k,/uQ,sl igykA fmd;A j, igyka fhoSfïoS fuu f,aLK iDcqju Ndú; flf¾' my; tajd WodyrK fõ'

Wod ( a) f.ùï jõprh

b) ,ÿm;

c) bkafjdhsish

d) yrm;

e) nerm;

f) iq¿ uqo,a jõprh

g) c'k, jõprh

fjk;a f,aLK

c'k,j, .kqfokq igyka lsÍu i|yd fuu f,aLK fhdod.kq fkd,efí'

Wod ( a) nexl= m%ldYh

b) nexl= weKjqu (Bank advice)

c) ñ, lshqu

d) ñ,oS .ekqï weKjqu

e) ;ekam;a lsÍfï ;=Kavqj (Remittence advice)

f) NdKAv ,eîï m;%sldj (Goods Received Note)

g) ;yjqre lsÍfï igyk (Acknowledgement Notice)

h) udisl m%ldYh

i) l<ukdlrK jd¾;dj

j) we.hSï jd¾;dj îa:djr j;alï" f;d.&




ud;Dldj

oaú;aj igyka fmd;a ;eîu iy f,c¾ .sKqï ;eîu

5 : cZk,h


cZk,fha jd¾;d flfrk .kqfokq j¾. ms<sn|j my; úia;r flf¾'

fmdÿ cZk,h

f,c¾ .sKqïj, igyka lsßug fmr iEu .kqfokqjlau uQ,sl igyka fmd;l jd¾;d lsßu w;HjYH fõ' uqo,a fmd;g fyda fjk;a uq,sl igyka fmd;lg we;=,;a fkdjk lsisÿ .kqfokqjla fõ kï tajd m%:ufhkau fmdÿ cZk,fha igyka l<hq;= fõ' fmdÿ cZk,fha igyka lrk .kqfokq my; i|yka mßos oelaúh yelsh'

1. wdrïNl igyka2. ia:djr j;alï Khg ñ,oS .ekSu iy úlsKSu3. jeros ksjeros lsÍfï igyka4. .e<mqï igyka5. wfkl=;a udrelsßfï igyka6. jidoeófï igyka

fmdÿ cZk,h i|yd wod< jk uQ,dY% f,aLKh cZk, jõprh fõ' bkafjdhsis" /iaúï jd¾;d" ld, m;s%ld iy wfkl=;a úúO ,shlshú,s u; mokïj cZk, jõpr ms<sfh< lrkq ,efí' fmdÿ cZk,fha wdo¾Yhla my; oelafõ'

fmdÿ cZk,h

oskh cZ k, jõpr wxlh

úia;rh f,c¾ fhduqj

yr ner




cx.u fkdjk j;alï

wkq ud;Dldj 3.5 laIh l%u


ksIamdok tall l%uh hkq" foam<" msßh; yd WmlrK laIhùï hgf;a Ndú;d lrkq ,nk l%uhls' wOHhk mdGud,d fmdf;ys olajd we;s wfkl=;a l%uj,g wu;rj fuu l%uh my; úia;r lr we;'

laIh l%uh

laIh lsÍu i|yd Ndú; l< yels úúO l%u lsysmhla we;' tajd kï"

1. ir, ud¾. l%uh2. ySkjk fYaI l%uh3. ksIamdok tall l%uh

ksIamdok tall l%uh

fuu l%ufhaoS fok ,o uQ,H j¾IhloS ksmojkq ,nk tall .Kk u; mokïj laIhùu .Kkh lrkq ,efí'

CIhùu = CIh l< yels jákdlu j¾Ih ;=<oS ksmojQ tall .Kk

wfmaCIs; uq¿ ksuejqu x



Wod( iS$i BIG PLC iud.u i;= msßhf;ys jákdlu re'450,000 la úh. msßhf;ys uqM Odß;dj tall 3,000,000 la fõ kï m<uq j¾IfhaoS tall 300,000 l=;a fojk j¾IfhaoS tall 600,000 l=;a ne.ska jk fia ksmoùug iud.ula wfmalaId lrhs' wod< laIhùï my; olajd we;'

j¾Ih jd¾Isl ksIamdok tall .Kk

jd¾Isl laIhùu re'

1 300,000

450,000 x 300,000 3,000,000

45,000

2 600,000 450,000 x 600,000

3,000,000 90,000

3 700,000

450,000 x 700,000 3,000,000

105,000

4 800,000

450,000 x 800,000 3,000,000

120,000

5 600,000

450,000 x 600,000 3,000,000

90,000

3,000,000 450,000

m%fhdackj;a Ôj ld,h iudf,dapkh lsÍu'

m%ñ;h m%ldrj foam<" msßh; yd WmlrKj, m%fhdackj;a cSj ld,h tla tla jd¾;dlrK ld,ÉfÊohka wjidkfhaoS iudf,dapkh l< hq;= fõ' ta wkqj cSj ld,fha jeäúula fyda wvqùula isÿjqjfyd;a m%j¾;k ld,Éfþoh i|yd;a wkd.; ld,Éfþo iòyd;a laIhùu .Kkh l< hq;= fõ'

laIhlsÍfï l%uh iudf,dapkh lsÍu

j;alfï M,odhs cSj ld,h muKla fkdj laIh l%uho l,ska l,g iudf,dapkh l<hq;= fõ' wjYH;djhla we;akï muKla laIh l%uh fjkialsÍug bvoS we;'

WodyrKh

iSudiys; X iud.u" re' 200,000 lg msßh;la ñ,oS f.k th j¾Ihlg 10% ne.ska ySkjk fYaI l%uh hgf;a laIh lrkq ,efí' j¾I follg miq wkd.; ld,mßÉfþo i|yd ir, ud¾.sl l%uh wkq.ukh lsÍug ;SrKh lrk ,oS'



.Kkh lsÍu my; mßos fõ'

ydkslrKh

foam<" msßh; iy WmlrK whs;uhla ydkslrKh ù we;s nj ;SrKh lsßu ioyd wia;s;a;jhla úiska LKAS 41 Ndú; lrkq ,nhs' fuu m%ñ;h u.ska" wia;s;ajhla úiska tys j;alïj, Odrk w.h iudf,dapkh lsÍu lrkafka flfiaoehs meyeos,s lrhs' tfiau j;alul kej; ,nd.; yels w.h ;SrKh lrkafka flfia oehs hkak ms<snòj;a ydkslrK w,dN y÷kd.kafka flfia o hkak ms<snòj;a meyeos,s lrhs'

re

msßhf;ys msßjeh 200,000

1 jk j¾Ifha laIh ùu 200,000 x 10% = 20,000

2 jk j¾Ifha laIh ùu 180,000 x 10% = 18,000 (38,000)

;jÿrg;a laIh l< yels jákdlu 162,000

B<`. j¾I wg i|yd jd¾Isl laIh 162,000

8

wkd.; jd¾Isl laIh ùu 20,250




nexl= iei÷ï m%ldYkh

ud;Dldj 2 : nexl= iei÷u msgq wxlh 269 (bf.kqï M,h 2.7.1 , 2.7.2)

wOHhk mdGud,d .%ka:fhys olajd we;s oE j,g wu;rj nexl= iei÷ï j,g wod< wka;¾.;hka my; úia;r lr we;'

nexl= iei÷ï m%ldYhla ms<sfh< lsÍfï fya;=$jdis

a. uqo,a fmdf;ys igyka lr we;s nexl= .kqfokqj, ksrjµ;djh ;yjqre lsÍug'b. nexl=j iu. isÿ lrk .kqfokq j,oS isÿúh yels jxpd iy jeros j<lajd .;yels

md,k l%uhla ùu'c. Wm,íê fkdjq ;ekam;= j,g wod< f;dr;=re iy w.hka oek .ekSug'd. bosßm;a fkdjQ fplam;a j,g wod< f;dr;=re iy w.hka oek .ekSug'

j¾;udk udifha nexl= iei÷ï m%ldYkh ms<sfh, lsÍug miq.sh udifha nexl= iei÷ï m%ldYkh wjYHùug fya;= jkqfha"

a. miq.sh ui Wm,íê fkdjQ ;ekam;= j¾;udk udih ;=,oS Wm,íê ù we;aooek.ekSug'

b. miq.sh ui bosßm;a fkdjQ fplam;a j¾;udk udih ;=<oS bosßm;a ù ;sfíoehs oek.ekSug'

nexl= iei÷ï m%ldYkh ms<sfh< lsÍfï l%uhka

1. uqo,a fmd;g .e,mSï isÿ fkdlr nexl= ieiªï m%ldYh ms<sfh< lsÍu'2. uqo,a fmd;g .e,mSï isÿlr nexl= iei÷ï m%ldYh ms<sfh< lsßu'

uqo,a fmd;g .e,mSï isÿ fkdlr nexl= iei÷ï m%ldYh ms<sfh, lsÍu'

by; l%uh wkqj nexl= iei÷ï m%ldYh ms<sfh< lsÍu i|yd uQ,sl uqo,a fmd; Ndú;d lrkq

,nhs' uqo,a fmdf;a fYAIhg lsisÿ .e,mSula isÿ fkdlrhs' tneúka ish`Mu fjkiaùï i|yd

n,mdk fyA;= ish,A,u nexl= iei÷ï m%ldYkhg .e,mSï isÿ lrkq ,nhs'



nexl= ieie÷ï m%ldYfha wdlD;sh

â& nexl= m%ldYh wkqj fYaIh ^jdisodhl fYaIhla $ ner fYaIhla&$ uqo,a fmd; wkqj

wjdisodhl fYaIhla fõ.

úia;rh re re

nexl= m%ldYh wkqj fYaIh

^jdisodhl fYaIhla $ ner fYaIhla&

xxxx

tl;= l<d(

a. ;ekam;a l< kuq;a Wm,íê fkdjQ fplam;a xxx

b. ia:djr ksfhda. f.ùï xxx

c. nexl= .dia;= xxx

d. uqo,a fmdf;a igyka fkdl< nexl=j whl< .dia;= xxx

e. uqo,a fmdf;a jeros - jeämqr yr lsÍï fyda nexl=m%ldYfha jeämqr ner lsÍï

xxx xxx

xxx

wvq l<d(

a. ksl=;a l< kuq;a f.ùï i|yd bosßm;a fkdjQ fplam;a

xxx

b. .kqfokqlrejka fjkqfjka iDcq tl;= lsÍï xxx

c. w.re jQ fplam;a xxx

d. jeros - uqo,a fmdf;a jeämqr ner lsÍï fyda nexl= m%ldYfha jeämqr ner lsÍï

e.

xxx xxx

uqo,a fmd; wkqj fYaIh (jdisodhl fYaIh) xxx



^b& uqo,a fmd; wkqj" fYaIh ^jdisodhl fYaIh& nexl= m%ldYh wkqj fYaIh ^wjdisodhl fYaIh $yr fYaIh&

uqo,a fmdf;a .e,mSï isÿ lsÍfuka miq nexl= iei÷ï m%ldYh ms<sfh< lsÍu'

fuu l%uh wkqj nexl= iei|qï m%ldYh ms<sfh< lrkq ,nkafka .e,mqï l< uqo,a fmdf;a fYaIh Ndú;d lrñkah' tneúka" uqo,a fmd;g isoq l< hq;= ish¿ .e,mSï j,ska miqj .e,mqï lrk,o uqo,a fmdf;a fYaIh ,nd.kq ,efí' tu .e,mSï my; mßos idrdxY l< yelsh'

a. nexl= .dia;=b. .kqfokqlrejka fjkqfjka isÿ l< iDcq tl;= lsÍïc. ia:djr ksfhda. f.ùïd. w.re fplam;a e. uqo,a fmdf;a jeros

úia;rh re' re'

uqo,a fmd; wkqj fYaIh ^jdisodhl fYaIh& xxxxx

tl;= l<d(

a. ksl=;a l< kuq;a f.ùï i|yd bosßm;a fkdjqQ fplam; xxxx

b. .kqfokqlrejka fjkqfjka isÿ l< iDcq tl;= lsÍï

c.

xxxx

c . w.re jQ fplam;a

d.

xxxx

d. jeros - uqo,a fmdf;a jeämqr ner lsÍï fyda nexl=

m%ldYfha jeämqr yr lsÍï

xxxx

wvq l<d( xxxx

e. ;ekam;a l< kuq;a Wm,íê fkdjqQ fplam;a xxx

f. ia:djr ksfhda. f.ùï

g.

xxx

g. nexl= .dia;=

h.

xxx

h. uqo,a fmdf;a igyka fkdl< nexl=j úiska nexl=.dia;= j,g wu;rj wh lr we;s .dia;=

i.

xxx

i. jeros - uqo,a fmdf;a jeämqr yr lsÍu fydanexl= m%ldYfha jeämqr ner lsÍï

j.

xxx xxxxx

nexl= m%ldYh wkqj fYaIh ^jdisodhl fYaIhla$ner fYaIhls&

xxxxx



wNHdi

^1& id,shf.a fmd;aj, 2016 ud¾;= 31 osk nexl= fYaIh re' 25,000 ls' fuu fYaIh tosk mej;s nexl= m%ldYfha fYaIh iu. tlÕ fkdfõ' tlÕ fkdùug fya;= my; mßos fõ'

1. Wm,íê fkdjQ ;ekam;= j, jákdlu re' 2,500 ls'2. boßm;a fkdjQ fplam;aj, jákdlu re' 1,000 ls'3. uqo,a fmdf;a i|yka fkdjQ Âú; rlaIK jdßl f.ùï i|yd jq ia:djr ksfhda. f.ùï

re' 1,500 ls'

4. uqo,a fmdf;a igyka fkdjqQ nexl= .dia;= re' 500 ls'

wjYH jkqfha : 2016 ud¾;= 31 osk nexl= m%ldYh wkqj oelafjk fYaIh .Kkh lrkak.

^2& ckdoÍf.a fmd;aj, 2016 ud¾;=. 31 osk we;s nexl= fYaIh nexl= m%ldYfha fYaIhg jvd fjkiaù we;' nexl= m%ldYfha oelafjk fYaIh re' ñ,shk 30 ls' tl`. fkdùug fya;= my; mßos fõ'

1. Wm,íê fkdjQ ;eïm;= j, jákdlu re' ñ,shk 500 ls'2. boßm;a fkdjQ fplam;aj, jákdlu re' ñ,shk 200 ls'3. .kqfokqlrejka úiska iDcqj ;ekam;a l< re' ñ,shk 30 l ;ekam;= uqo,a fmdf;a

igyka ù fkdue;'4. uqo,a fmdf;a igyka fkdjqQ nexl= .dia;= re' ñ,shk 1ls'5. ;ekam;a l< fplam;la w.re ù we;' th uqo,a fmdf;a igyka ù fkdue;s w;r

fplamf;a jákdlu re' ñ,shk 15 ls'

wjYH jkqfha : 2016 ud¾;=.31 oskg uqo,a fmdf;a oelafjk fYaIhh .Kkh lrkak.

^3& 2016 ud¾;=. 31 oskg wix.f.a fmd;aj, oelafjk nexl= whsrd fYaIh re'80,000,000 ls' fuu fYaIh tosk we;s nexl= m%ldYfha fYaIh iu. tl`. fkdfõ' tl`. fkdùug fya;= my; olajd we;'

1. Wm,íê fkdjQ ;ekam;= j, jákdlu re' ñ,shk 25'2. ksl=;a l< kuq;a f.ùï iòyd ;ju;a bosßm;a fkdjq fplam;a j, jákdlu re'

38"000"000 ls'3. uqo,a fmdf;a uqo,a ;Srejg yr lsÍug ;snQ re' ñ,shk 3 l uqo,la w;miqùulska uqo,a

fmdf;a nexl= ;Srejg yr lr we;'4. wix. fjkqfjka w;miqùulska nexl=j iDcqju tl;= l< uqo,a fmdf;a igyka fkdjQ

,dNdxYj, jákdlu re' ñ,shk 10 ls'

5. uqo,a fmdf;a igyka fkdjQ nexl= .dia;= re' ñ,shk 2ls'

wjYH jkqfha : 2016 ud¾;=. 31 oskg nexl= m%ldYkh wkqj fYaIhh .Kkh lrkak.



^4& f;dr;=re - 2016 ud¾;=. 31 oskg Okmd, iud.u.

1. nexl= m%ldYh wkqj nexl= whsrd fmd<sh re'18,560 ls'

2. foieïn¾ ui wjidk i;sfha ksl=;a lrk,o ms<sfj,ska re'3,700" re' 6,500 iyre'370 jk fplam;a ;=k f.ùu i|yd bosßm;a ù fkdue;'

3. re' 7,500 l ,o fplam;a uqo,a fmdf;a nexl= ;Srefõ igyka fldg ;snqKo" tajdfoieïn¾ udifha oS nexl= .sKqug ner lr fkdue;'

4. nexl=j úiska whlrk ,o re' 70 l nexl= .dia;= iy re'1,800 l fmd,sh" uqo,afmdf;a igyka lr fkdue;'

5. nexl=j u.ska iDcqju tl;= lr.kakd ,o re' 2,850 l ,dNdxY uqo,a fmdf;a igykajfkd;snqks'

6. nexl= m%ldYfha foieïn¾ udih iòyd ;ekam;= jYfhka olajd we;s re 90 l uqo,afmdf;a igyka lr fkdue;'

7. foieïn¾ 27 jk osk lrk,o re'2,400 l iy re' 2,100 l ;ekam;= Wm,íê ùwe;af;a 2016 wfma%,a 10 oskh'

wjYH jkqfha : 2016 ud¾;= 31 oskg Okmd, iud.fï nexl= iei÷ï m%ldYh ms<sfh,

lrkak.

^5& isßu,a idud.fï 2016 ckjdß udihg wod< uqo,a fmd;" nexl= m%ldY iy 2015

foieïn¾ 31 oskg nexl= iei÷ï m%ldYh my; olajd we;'

2015 foieïn¾ 31 oskg nexl= ieie÷ï m%ldYkh

re' re'

uqo,a fmd; wkqj nexl= fYaIh 21,000

tl;= l<d¦ bosßm;a fkdjQQ fplam;a - 081

083 6,000 4,000 10,000

31,000

wvq l<d¦ Wm,íê ;ekam;= - fplam;a ;ekam;= fplam;a ;ekam;=

8,100 1,700 (9,800)

21,200



2016 ckjdß udih i|yd uqo,a fmdf;a nexl= ;Srej

re' re'

ckjdß 01 fYaIh 21,000 ckjdß 03 fplam;a 085 2,000

ckjdß 10 uqo,a ;ekam;= 8,000 ckjdß 12 fplam;a 086 4,000

ckjdß 14 fplam;a ;ekam;= 6,000 ckjdß 16 fplam;a 088 3,000



fYaIh m$f. 29,000

44,000 44,000

2015 foieïn¾ 31 oskg nexl= iei÷ï m%ldYh

oskh úia;rh yr ner fYaIh

ckjdß 01 fYaIh b$f.

2,000

8,100

21,200

ckjdß 05 fplam; - 085 2,000 19,200

ckjdß 06 fplam;a ;ekam;= 8,100 27,300

ckjdß 10 fplam; - 081 6,000 21,300

ckjdß 10 uqo,a ;ekam;= 8,000 29,300

ckjdß 16 úoq,s úhoï 1,300 28,000

ckjdß 20 fpla ;ekam;= 5,000 33,000

ckjdß 28 ,dNdxY wdodhï 3,300 36,300

ckjdß 30 nex;= .dia;= 200 36,100

wjYH jkafka : 2016 ckjdß ui i|yd uqo,a fmd; iy 2016 ckjdrs ui 31 oskg nexl= iei÷ï m%ldYh ms<sfh, lrkak.




yjq,a jHdmdr

ud;Dldj : 1 yjq,a jHdmdr .sKqï (bf.kqï t,h 3.3.1 iy 3.3.2& msgq wxlh : 374 wOHhk mdGud,d fmdf;a we;=<;a oE j,g wu;rj yjq,a jHdmdrhla úiqrejd yeÍu ms<sn|j

my; idlÉPd flf¾'

yjq,a jHdmdrhla úiqrejd yeÍu

yjq,alrejka úiska wdrïNfhaoS ld,iSudjla ;SrKh fldg we;s úgloS fyda yjq,alrejkaf.a wruqKq bgqùfuka miqj fyda yjq,a .súiqfï hïlsis fya;=jla úfYaIfhka olajd we;súg yjq,a jHdmdrhla úiqrejd yeßh yelsh' úiqrejd yeÍfïoS yjq,alrejka úiska yjq,a jHdmdrh i;= j;alï úl=Kd j.lSï mshùug mshjr .; hq;=h' tfia lSßfuka wk;=rej jeämqr uqo,a b;sß ù we;akï tu uqo, yjq,alrejka w;r ,dNZ,dN fnod.ekSfï wkqmd;hg fnod yeßh hq;=h' fuu ls%hdj,sh yjq,a jHdmdrhla úiqrejd yeÍu f,i y÷qkajhs' yjq,a jHdmdr w{d mkf;a j.ka;s wxl 32"33"34 iy 35 j.ka;s j,ska úiqrejd yeÍfï ls%hdmámdáh meyeos,ss lrhs'

32 jk j.ka;sh

1. yjq,alrejkaf.a wkque;sh we;sj2. tl`. jQ ld,iSudj wjidkfhaoS3. wruqK idlaId;a lr .ekSfuka wk;=rej

33 jk j.ka;sh

1. yjq,alrejka nxfldf,d;a ùu'2. yjq,alrejka ñh hEu'

34 jk j.ka;sh

1. yjq,a jHdmdrfha jHdmdr lghq;a; kS;s úfrdaê lghq;a;la njg m;aùu'

35 jk j.ka;sh

1. yjq,alrejl= Wu;= Ndjhg m;Aùu'2. yjq,a jHdmdr lghq;af;ka fkdlvjd w,dN we;sùu'3. yjq,alrejkaf.a fkdukd yeisÍu'4. Widú ksfhda.hla u.ska'

by; olajd we;s tla fya;=jla fyda fya;= lsysmhla ksid yjq,a jHdmdrhla úiqrejd yeÍug isÿúh yelsh' ;jÿrg;a my; olajd we;s fya;=jla u; yjq,alrefjl=g yjq,a jHdmdrh úiqrejd yeÍug Widúfhka b,a,d isáh yelsh'



1. yjq,alrejl= Wu;=Ndjhg m;aùu'2. yjq,a .súiqug wkql+,j lghq;= lsÍug wfmdfydi;a ùu'3. yjq,a jHdmdrfha lS¾;skduhg ydks jk wdldrfha yjq,alrejl=f.a fkdukd yeisÍu'4. yjq,alrejl= úiska yjq,a jHdmdr lghq;af;a fldkafoais lv lsÍu'5. yjq,a jHdmdrh os.ska os.gu w,dN ,eîu'6. Widúh úiska i;H yd idOdrK hehs ;SrKh lrk ´kEu fya;=jla

yjq,a jHdmdr w{d mkf;a 44 j.ka;sh u.ska yjq,a jHdmdrfha j;alï Wm,íê lsÍfuka ,o uqo,a Ndú;d lr j.lSï mshùfï jrKSh moku meyeos,s lrhs'

1. Wm,íê lsÍfï úhoï f.ùu'2. jrKSh moku u; ndysr j.lSï mshùu'3. yjq,alrejka úiska m%d.aOkhg wu;rj ,ndoS we;s Kh fyda w;a;sldrï f.ùu'4. yjq,alrejkaa ,ndoS we;s m%d.aOkh f.ùu'5. by; f.ùï j,g miqj b;sß fYaIh ,dN fnod.ekSsfï wkqmd;hg(PSR) wkqj

fnodyeÍu'

yjq,a jHdmdrh úiqrejdyeÍu i|yd .sKqïlrKh

yjq,a jHdmdrhla úiqrejdyeßu iïnkaOfhka .sKqïlrKh my; i|yka .sKqï folska tlla Ndú; lrñka isÿ flf¾'

1. Wm,íê .sKqula Ndú; lrñka2. Wm,íê ,dNZ,dN .sKqula Ndú; lrñka

1 Wm,íê .sKqu Ndú; lsÍfï l%uh

yjq,a jHdmdrh úiqrejd yeßfïoS we;s jk ,dNZ,dN .Kkh lsÍug Wm,íê .sKqu ms<sfh< lrkq ,nhs'

idudkHfhka foam," msßh; yd WmlrK úlsKSfïoS we;s jk ,dNh fyda w,dNh .Kkh lsßug wod< j;alï bj;A lsÍfï .sKqug igyka lrhs' flfia jqj;a yjq,a jHdmdrhla ;ud úiskau úiqrejd yeßfïoS j;alï Wm,íê ùï igyka lrkqfha Wm,íê .sKqug jk w;r tu.ska ish¿u j;alï uqo,a njg mßj¾;kh jk wdldrh olajkq ,nhs' Wm,íê .sKqu úiqrejd yeÍfï .sKqu f,i y÷kajk w;r fuh foam," msßh; yd WmlrK úlsKSfï .sKqug iudk fõ' ta wkqj fuu.ska j;alï j, lmdyer ke;s jákdlu tys úl=Kqï jákdlu iu`. ixikaOkh lr Wm,íêfhaoS jk ,dNh fyda w,dNh .Kkh lrkq ,nhs'

my; igyka ta i|yd wod, fõ'

1. úiqrejd yeÍfï oskg w; we;s uqo,a yer ish`Mu j;alï

Wm,íê .sKqug yr

wod, j;alï .sKqu ner



2. j;alï i|yd isÿlr we;s fjkalsÍï Wm,íê .sKqug udre lsÍu'

wod, fjkalsÍï .sKqu yr

Wm,íê .sKqu ner

3. j.lSï" Wm,íês .sKqug udre lrkq fkd,efí' ta fjkqjg tla tla j.lSï fjkqfjka fjk fjku f,cr .sKqï ms<sfh, lrkq ,nhs'

4. j;alï úlsKSfuka ,efnk uqo,a Wm,íê .sKqug udre lrkq ,nhs'

uqo,a $nexl= .sKqu yr

Wm,íê .sKqu ner

5. yjq,alrejl= yjq,a jHdmdrfha j;alula w;am;alr .kq ,enqjfyd;a ^w;am;a lr.;aj;alfï w.h&

^ljqre úiska w;am;alr .;af;ao&

yjq,alref.a .sKqu yr

Wm,íê .sKqu ner

6. yjq,alrejl= úiska hï j;alulg wem ù we;akï tu j;alu Wm,íê lsÍfï j.lSu tuyjq,alre i;= fõ' WodrKhla f,i hï Kh.e;shl=g yjq,alrejl= wemù we;skï tuj;alu iïmq¾Kfhkau Wm,íês lr oSfï j.lSu yjq,alre i;= fõ' hï ys.hla mekke.=kfyd;a wod< yjq,alre ord.; hq;=h'

yjq,alref.a ^wemjQ& .sKqu yr

Wm,íê .sKqu ner

7. yjq,alrejl= j.lSula Ndr.;fyd;a

wod< j.lSï .sKqu yr

yjq,alref.a .sKqu ner

8. j.lSï ksoyia lsßug uqo,a f.ùu

wod, j.lSï .sKqu yr

uqo,a .sKqu ner

9. j.lSï mshúfïoS ,dNhla fyda w,dNhla we;s jqjfyd;a th Wm,íês .sKqug udrel< hq;=h'

10. Wm,íê úhoï oerE úg

Wm,íê .sKqu yr

uqo,a .sKqu ner



11. úiqrejd yßk wjia:dfõ wiïNdjh j.lSï ;yjqre ú we;akï tajd mshúh hq;=h'

Wm,íê .sKqug yr

uqo,a fmd; ner

12. by; .kqfokq igyka lsÍfuka miq Wm,íê .sKqu iudk úh hq;=h' ,dNhla mj;S kï¦

,dNhla mj;Skï,

Wm,íê .sKqu yr

yjq,alrejkaf.a .sKqu ner

w,dNhla mj;Skï,

yjq,alrejkaf.a .sKqï yr

Wm,íê .sKqu ner

13. wjidkfhaoS yjq,alrejkaf.a .sKqï jid oeñh hq;=h' fï iòyd l%u folla mj;S'

yjq,alref.a .sKqfï yr fYaIhla mej;Su'

fuhska woyia lrkqfha yjq,alre úiska jHdmdrhg uqo,a /f.k wd hq;= njh'

fï i|yd my; oE wod< fõ'

a. yjq,alrejl= nxfldf,d;a ù we;ao ke;ao hkak'

yjq,alrejl= nqkaj;a njg m;aj we;s neúka tu yr fYaIh ner fYaIhla njg m;alsÍug Tyqg fkdyels neúka" tjeks úgos .dk¾g tfrys uf¾ (Garner vs Murray) kvq ;Skaÿfõ mßos lghq;= l< hq;= fõ' fuysoS fuu ys.h kqnqkaj;a yjq,alrejka úiska Tjqkaf.a wjidk tl`.jQ m%d.aOk wkqmd;hg ord.; hq;= w;r yjq,a jHdmdr lghq;= j,os mekk.sk ,dN fyda w,dN fnod.ekSfïoS fhdod .kq ,nk ,dN fnod.ekSfï wkqmd;h Ndú;d fkdl< hq;=h' ulaksidoh;a yjq,alrejl=f.a m%d.aOk W!K;djhla wfkl=;a yjq,alrejkag fm!oa.,slj ysñùula f,i ie<lshhq;= neúka Tjqka w;r Tjqkaf.a ysñlfï wkqmd;hg ord .; hq;= fõ'

fuysoS" wjidkhg tl`.jQ m%d.aOk wkqmd;h hkafkka woyia lrkqfha yjq,alrejka úiska wjidk jYfhka Tjqkaf.a m%d.aOk fYaIhka mj;ajd .ekSug tl`.jQ wkqmd;hhs' fuysoS cx.u .sKqï fYaI" Kh .sKqï fYaI iy Wm,íês ùï u; ,dNZ,dN fya;=fjka m%d.aOk .sKqï fYaIhkag jk n,mEu fkdi,ld yeßh hq;=fõ'

b. yjq,alre iSñ; yjq,alrejl= o hk j.¦

yjq,ajHdmdrh úiqrejd yßk wjia:dfõoS tys nqkaj;a jq yjq,alrejl= isàkï .dk¾g tfrysj uf¾ (Garner vs Murray) kvqfõ ;Skaÿj wod< lr .; hq;= fõ' tf,i nqkaj;a yjq,alref.a .sKqfï we;s yr fYaIh b;sß yjq,alrejka úiska Tjqkaf.a wjidk m%d.aOk fYaIhkaf.a wkqmd;hg wkqj ord.; hq;= fõ'



c. yjq,alre iSñ; yjq,alrejl= jk úg¦

lsishï yjq,alrejl=f.a j.lSu Tyq fhÿ m%d.aOk fldgig muKla iSudfõkï Tyq iSñ; yjq,alrefjl= f,i y÷kajkq ,efí' fujeks wjia:djloS yjq,alref.a .sKqfï yr fYaIhla mj;S kï" th mshùu i|yd Tyq úiska uqo,a f.k wd hq;= fkdfõ' tneúka fuu yr fYaIh b;sß yjq,alrejka úiska Tjqkaf.a ,dN fnod.ekSfï wkqmd;hg wkqj ord.; hq;= fõ'

yjq,alrejka úiska f.k wd uqo,a my; mßos jd¾;dlrkq ,efí'

uqo,a fmd; yr

wod< yjq,alref.a .sKqu ner

yjq,alref.a .sKqfï ner fYaIhla mej;Su¦

fuhska woyia lrkqfha yjq,alre úiska úiqrejd yßk wjia:dfõoS yjq,a jHdmdrfhka uqo,a ,nd.; hq;= njhs'

my; oaú;aj igyk fï i|yd wod< fõ'

wod< yjq,alref.a .sKqu yr

uqo,a fmd; ner

2. Wm,íê ,dNZ,dN .sKqï l%uh

tla tla ls%hdldrlfï ,dNh fyda w,dNh fjk fjku ;SrKh lsÍu i|yd tla tla j;alu úlsKSu iy tla tla j.lSu ksoyia lsÍu ;ks ;ks .sKqïj, jd¾;d l<o miqj tu ,dNZ,dN ish¿u ls%hdldrlï j, ixhqla; n,mEu ;SrKh lsÍu i|yd —Wm,íê ,dNdZ,dN .sKqu˜ kï fmdÿ .sKqulg udre lrkq ,efí'

fuu l%ufha oS ,dN iy w,dN muKla .sKqfï igyka flf¾' fuysoS j;alï Wm,íê ùfï ,dN fyda w,dN fjk fjku .Kkh lr fuu .sKqug udrelrkq ,efí' fuu yqjudrej l< yelafla whNdr iajNdjfha ,dN fyda w,dN iïnkaOfhka muKs' m%d.aOk iajNdjfha ,dN fyda w,dN yjq,alrejkaf.a m%d.aOk .sKqug udrel< hq;= fõ'



WodyrKh

rejka , iÿka iy ;=Idr yjq,a jHdmdrfha ,dN 3 # 2 # 1 wkqmd;hg fnod.kq ,efí' 2016 ud¾;= 31 oskg yjq,a jHdmdrfha fYaI m;%h my; fõ'

rejka" iÿka iy ;=Idr yjq,a jHdmdrfha 2016 ud¾;= 31 oskg uQ,H ;;aj m%ldYh

re ‘000’ re ‘000’

j;alï

cx.u fkdjk j;alï

bvï m%;Hd.Kk w.hg 250

f.dvke.s,s m%;Hd.Kk w.hg 320

f.dvke.s,s u; laIh fjkalsÍï (140) 180

wfkl=;a foam, msßh; iy WmlrK 640

wfkl=;a j;alï u; laIh fjkalsÍu (230) 410

wdfhdack 190

cSú;rlaIK wdjrKh 300

ia:djr ;ekam;a 210

lS¾;skduh 180

1,720

cx.u j;alï

f;d.h 635

,eìh hq;= oE .sKqï 840

Kh -;=Idr 300

bosßhg f.ùï 140

uqo,A iy uqo,A j,g iudk whs;u 155 2,070

uqM j;alï 3,790

ialkaOh iy j.lSï m%d.aOk .sKqï

rejka 900

iÿka 400

;=Idr 350 1,650

cx.u .sKqu

rejka 462

iÿka (109)

;=Idr (139 ) 214

1,864



my; w;sf¾l f;dr;=re ,ndoS we;'

1. yjq,a jHdmdrh úiska mj;ajdf.k hkq ,nk jHdmdr lghq;a; ,dNodhS fkdjk njgyjq,alrejka úiska wjfndaO lr f.k we;s w;r tneúka yels blaukska yjq,ajHdmdrh úiqrejd yeÍug Tjqka ;SrKh lr we;'

2. yjq,a jHdmdrfha ;=Idrg 12] l jd¾Isl fmd,s wkqmd;hlg mqoa.,sl Khla óg jir3 lg fmr ,ndoS we;' flfia kuq;a ;=Idrg Kh fmd,sh f.ùug fkdyels ù we;sw;r tneúka tu Kh fmd,sh miq.sh j¾I 3 i|yd .sKqï .;lr fkdue;' yjq,ajHdmdrh úiqrejd yeÍfïoS tu Kh uqo,a Tyqf.a m%d.aOk .sKqug udre lsÍug ;SrKhlrk ,oS' ;jo miq.sh j¾I 3 g wdo< Kh fmd,sh .Kkh lr yjq,alref.a cx.u.sKqu yryd wod< igyka ;eîug tl`. úh'

3. Wlia Kh ,ndf.k we;af;a yjq,a jHdmdrfha bvï iy f.dvke.s,s uq,H iud.ugwemhg ;eîfuks' yjq,a jHdmdr úiqrejd yeÍfïoS Wlia Kh .sKqfï f.úh hq;= uqMm%d.aOkh fldgi mshùu i|yd Kh ,ndÿka uQ,H iud.ug bvfï iy f.dvke.s,sj, whs;sh mejÍu isÿjQ w;r" Bg wu;rj re' 55"000 f.jk ,oS'

4. re' 80"000l msßjeh jQ wdfhdackh rejka úiska re 90"000 lg mjrd .kakd ,oS'

5. yjq,a jHdmdrfha wfkl=;a j;alï my; mßos Wm,íê lr we;'

ðú; rlaIK wdjrKh 300

uqM ialkaOh 2,164

cx.u fkdjk j.lSï

nexl= Kh 890

Wlia Kh 460 1,350

cx.u j.lSï

f.úh hq;= oE .sKqï 210

WmÑ; úhoï 66 276

uqM ialkaOh iy j.lSï 3,790

re ‘000’

wfkl=;a foam, msßh; iy WmlrK 360,000

wfkl=;a wdfhdack 65,000

ia:djr ;ekam;a 240,000

f;d.h 530,000

Kh.e;s uqo,a tl;= lsÍu 635,000

bosßhg l< f.ùï j,ska uqo,a tl;= lsÍu 86,000



6. yjq,a jHdmdrh úiska iïmQ¾K nexl= Kh mshùfïoS" 2016 ud¾;= 31 oskg fmd;aj,igyka fkdl< re' 24"000 wu;r Kh fmd,shla f.úh hq;=h¡ 10] jÜgulg hg;ajKh ysñhkaj mshjk ,os¡ re 26"000 WmÑ; úhoï .sKqï fmd;aj, wê fjkalsÍulaf,i wkdjrKh ù we;'

7. ðú; rlaIK wdjrKfhka re' 210"000 l uqo,la ,eî we;'

8. yjq,a jHdmdrh úiqrejd yeÍfïos re'96"000 l jkaoshla fiajlhkag f.jk ,oS' ;jore'23"000 l Wm,íê úhoula ord we;'

9. úiqrejd yeÍfïos mek ke.sh yels lsishï ys.hla mshùu iòyd ;=Idr i;=j lsis÷fm!oa.,sl j;alula fkdue;s nj fidhd.kakd ,oS'

Tn úiska ms<sfh< l< hq;= oE¦

i. yjq,a jHdmdr úisrejd yeÍug wod< .sKqïii. yjq,alrejkaf.a m%d.aOk .sKqï iy cx.u .sKqï

iii. yjq,a jHdmdrfha uqo,a fmd;



ms<s;=r

rejka ,iÿka iy ;=Idr yjq,a jHdmdrfha Wm,íê .sKqu

wfkl=;a foam, msßh; iy WmlrK

640 wfkl=;a foam< msßh; iy WmlrK laIh fjkalsÍï

230

wdfhdack 190 rejkaf.a m%d.aOk .sKqug wfhdack udre lsÍï

90

ia:djr ;eïm;= 210

lS¾;skduh 180 uqo,a - wfkl=;a foam, msrsh; iy WmlrK

360

f;d.h 635

,eìh hq;= oE .sKqï 840 wfkl=;a wdfhdack 65

bosßhg f.úï 140 f;d.h 530

Wlia Kh fmd<sh 25 ,eìh hq;= oE .sKqï 635

fiajl jkaos 96 l,ska f.ùï 86

wu;r nexl= Kh fmd<sh 24 ia:djr ;ekam;= 240

Wm,íê úhoï 23 jÜgï ,eîï 21

WmÑ; úhoï wê fjkalsÍï 26

Wm,íê w,dN - m%d.aOk .sKqï

- rejka 360

- iÿka 240

- ;=Idr 120 720

3,003 3,003



yjq,alrejkaf.a m%d.aOkh ^re. ‘000.&

oskh úia;rh rejka iÿka ;=Idr

2016/03/31 m%d.aOk fYaIh 900 400 350

;=Idrf.a Kh.sKqu - - (300)

wdfhdack .sKqu (90) - -

cSú; rlaIK wruqo, 105 70 35

Wm,íê w,dNh (360) (240) (120)

cx.u .sKqfuka udrelsÍï 516 (73) (229)

;=Idrf.a ys.h (182.76) (81.24) 264

^.dk¾ (Garner) iy udf¾ (Murray) kS;sh wkqj& uqo,a - f.jQ b;sßh

(888.24) (75.76) -

- - -

uqo,a .sKqu

^re. ‘000.& ^re. ‘000.&

2015/04/01 oskg fYaIh 155 Wlia Kh 55

Wm,íê .sKqu nexl= Kh ^890¬ 24& 914

wfkl=;a foam, msßh; iy WmlrK

360 Kh ysñfhda ^210- 21& 189

wfkl=;a wdfhdack 65 WmÑ; úhoï 40

ia:djr ;ekam;a 240 fiajl jkaos 96

f;d.h 530 Wm,íê úhoï 23

,eìh hq;= oE .sKqï 635 m%d.aOk .sKqï

bosßhg f.ùï 86 rejka 888.24

cSú; rlaIK wdjrKfhka uqo,a

210 iÿka 75.76

2,281 2,281



yjq,alrejkaf.a cx.u .sKqï ^re. ‘000.&

oskh úia;rh rejka i`ÿka ;=Idr

2016/03/31 cx.u .sKqfï fYaIh 462 (109 ) (139)

;=Idrf.a Kh .sKqu - j¾I ;=klg - - (108)

;=Idrf.a Kh fmd,sh iòyd ,dN .e<mSï 54 36 18

m%d.aOk .sKqug udrelsÍï (516) 73 229

- - -

bvï iy f.dvke.s,s .sKqu ^re. ‘000.&

bvï 250 f.dvke.s,s laIh fjkalsÍï 140

f.dvke.s,s 320 Wlia Kh iòyd bvï iy f.dvke.s,s udrelsÍu

430

570 570

Wlia Kh .sKqu ^re. ‘000.&

bvï yd f.dvke.s,s udre lsÍu 430 fYaIh 460 uqo,a f.ùï 55 wu;r fmd,sh- Wm,íê .sKqug 25

485 485

cSú; rlaIK wdjrKh ^re. ‘000.&

fYaIh 300 uqo,a 210

cSú; rlaIK wruqo,a .sKqu 90

300 300



cSú; rlaIK wruqo,a .sKqu ^re. ‘000.&

cSú; rlaIK wdjrKh 90 fYaIh 300

m%d.aOk .sKqï - rejka 105

- iÿka 70

- ;=Idr 35 210

300 300

Kh ysñfhda f.úh hq;= oE ^re. ‘000.&

uqo,a 189 fYaIh 210

,o jÜgï 21

210 210

(re. 000)

;=Idrf.a ys.h 264

rejkaf.a iy i`ÿkaf.a m%d.aOk wkqmd;h 9:4

.dk¾ (Garner) iy uf¾ (Murray) kS;sh wkqj rejka úiska oeßh hq;= uqo, 264 x 9

13

182.76

.dk¾ (Garner) iy uf¾ (Murray) kS;sh wkqj i`ÿka úiska oeßh hq;= uqo, 264 x 4

13

81.24



by; ms<s;=r Wm,íê ,dN iy w,dN .sKqï l%uh wkqj my; mßos olaúh yelsh'

rejka ,i`ÿka ,;=Idr yjq,a jHdmdrfha Wm,íê ,dN iy w,dN .sKqu

^re. ‘000.& ^re. ‘000.&

wfkl=;a foam, msßh; iy WmlrK 50 rejkag udre l< wdfhdack u; ,dNh

10

wfkl=;a wdfhdack úlsKSu u; w,dN 45 ia:djr ;ekam;= u; ,dNh 30

lS¾;skduh 180 Khysñhkaf.ka ,o jÜgï 21

f;d.h u; w,dNh 105 WmÑ; úhoï wê fjkalsÍï 26

,eìh hq;= oE .sKqï 205 Wm,íê w,dN - m%d.aOk .sKqï

w,dN - bosßhg f.ùï 54 - rejka 360

w,dN 25 - iÿka 240

Wlia Kh u; wu;r fmd,sh 24 - ;=Idr 120 720

wu;r nexl= Kh fmd,sh 96

fiajl jkaos 23

Wm,íê úhoï 807 807

uqo,a fmd; ^re. ‘000.&

2016/4/1 oskg fYaIh 155 Wlia Kh u; fmd<sh 55

nexl= Kh (890+24) 914

wfkl=;a foam, msßh; iy WmlrK 360 Khysñfhda (210-21) 189

wfkl=;a wdfhdack 65 WmÑ; úhoï (66-26) 40

ia:djr ;ekam;= 240 fiajl jkaos 96

f;d.h 530 Wm,íê úhoï 23

,eìh hq;= oE .sKqï 635 m%d.aOk .sKqu

bosßhg f.ùï 86 rejka 888.24

cSú; rlaKh 210 i`ÿka 75.76

2,281 2,281



yjq,alrejkaf.a m%d.aOk .sKqï ^re. ‘000.&

oskh úia;rh rejka iÿka ;=Idr

2016/03/31 fYaIh 900 400 350

;=Idrf.a Kh udrelsÍu - - (300)

wdfhdack .sKqu (90) - -

cSú; rlaIK wruqo, 105 70 35

Wm,íê u; w,dNh (360) (240) (120)

cx.u .sKqfuka udrelsÍu 516 (73) (229)

;=Idßf.a .sKqï ysÕh (182.76) (81.24) 264

uqo,a - f.ùï b;sßh ^.dk¾g tfrys uf¾ kS;sh (Garner Vs Murray rule) wkqj&

(888.24) (75.76) -

yjq,alrejkaf.a cx.u .sKqï ^re. ‘000.&

oskh úia;rh rejka i÷ka ;=Idr

2016/03/31 fYaIh 462 (109) (139)

;=Idrf.a Kh fmd<sh - - (108)

;=Idrf.a Kh .sKqu u; ,dNh 54 36 18

m%d.aOk .sKqug udrelsÍu (516) 73 229

- - -

bvï iy f.dvke.s,s .sKqu ^re. ‘000.&

bvï 250 f.dvke.s,s u; laIh fjkalsÍï 140

f.dvke.s,s 320 Wlia Kh mshùug bvï iy f.dvke.s,s udrelsÍï

430

570 570



Wlia Kh .sKqu ^re. ‘000.&

bvï yd f.dvke.s,s mjrd .ekSu 430 fYaIh 460

uqo,a f.ùï 55 wu;r fmd,sh Wm,íê .sKqug 25

485 485

cSú; rlaIK wruqo,a .sKqu ^re. ‘000.&

cSú; rlaIK wdjrK .sKqu 90 fYaIh 300

m%d.aOk .sKqu - rejka 105

- iòqka 70

- ;=Idr 35 210

300 300

Kh ysñ .sKqu ^re. ‘000.&

uqo,a 189 fYaIh 210

,o jÜgï 21

210 210

wfkl=;a foam< msßh; iy WmlrK ^re. ‘000.&

fYaIh - msßjehg 640 fYaIh - iuqÉÑ; laIh 230

uqo,a 360

Wm,íê ,dN ,dN .sKqu 50

640 640



yjq,a jHdmdrhl wjika .sKqï iòyd WodyrK

1. wkqr iy nKavdr úiska os¾> ld,hla ;siafia ,sÅ; .súiqula fkdue;sj NdKav ñ,oS.ekSfï iy úlsKsfï yjq,a jHdmdrhla mj;ajdf.k hkq ,nhs' fuu jHdmdrfha uq,Hj¾Ih ud¾;= 31 osfkka wjika fõ'

my; fldkafoais j,g hg;aj 2015 Tlaf;dan¾ 1 jk osk pñ,a yjq,a jHdmdrhg n|jd.kakd ,oS'

a. lS¾;skduh .Kkh lrk osk isg miq.sh j¾I 3 l idudkH ,dN j,ska 60]lS¾;skduh f,i .Kkh lrk ,oS' lS¾;skduh uQ,H ;;a;aj m%ldYfha wimDYHj;alula f,i fkdolajhs'

b. wreKf.a udisl fõ;kh re 2"000 ls' jd¾Isl m%d.aOk fmd,S wkqmd;slh 6] ls'wreK, nKavdr iy pñ,a w;r ,dN fnod .ekSfï wkqmd;h 3 # 2 # 1 ls' .eks,su; fmd<sh 4] ls'

c. nKavdr iy pñ,f.a cx.u .sKqï fYaIhka iEu j¾Ihla wjidkfhaoSu Tjqkaf.am%d.aOk .sKqï j,g udrelsÍfuka m%d.aOk .sKqï fYaIhka yjq,a jHdmdrfha,dNd,dN fnod.ekSfï wkqmd;hg wkqj ilia lr.; hq;=h' 2015 Tlaf;dan¾ 1jk osk pñ,a yjq,a jHdmdrhg meñfKk úg re'250"000l uqo,la /f.k tk ,oS¡

wdfhdack .sKqu ^re. ‘000.&

fYaIh 190 rejka úiska mjrd .ekSï 90

Wm,íê ,dN iy w,dN .sKqug 10 uqo,a 65

Wm,íê ,dN ,dN .sKqu 45

200 200

^re. ‘000.&

;=Idrf.a ys.h 264

rejkaf.a iy iÿkaf.a m%d.aOk wkqmd;h 9:4

.dk¾ tfrysj uf¾ (Garney VS Murray) kS;sh wkqj rejka úiska oeßh hq;= uqo, 264 x 9

13

182.76

.dk¾g tfrysj uf¾ (Garney VS Murray) kS;sh wkqj i`ÿka úiska oeßh hq;= uqo, 264 x 4

13

81.24



my; fYaIhka 2016 ud¾;= 31 oskg fYaI msßlaiqfuka Wmqgd f.k we;'

yr ^re& ner ^re&

bvï msßjehg 920,000 -

,eìh hq;= oE iy f.úh hq;= oE 212,500 139,000 2015/04/01 oskg f;d.h 173,000 - jegqma 123,500 - l=<sh 27,500 - nexl= whsrd fmd,sh - 38,000 úl=Kqï - 970,500 wvudK Kh iòyd fjkalsßï - 6,125 r:jdyk msßjehg 260,000 - r:jdyk iòyd laIh fjka lsÍï - 120,000 .ekqï 562,000 - ,smsøjH 7,000 - m%pdrKh 18,000 - yjq,alrejkaf.a .eks,s 111,000 - m%d.aOkh - wreK - 750,000

nKavdr - 300,000 pñ,a - 250,000

idudkH úhoï 16,500 - wreKf.a Kh - 150,000 w;e;s uqo,a 292,625 -

2,723,625 2,723,625



wu;r f;dr;=re my; mßÈ ,nd oS we;'

1. 2016 ud¾;= 31 oskg .Kkh lrk ,o fN!;sl f;d.h re' 237"500 jk w;r tysre' 3"000 l m%pdrK øjH wvx.= fõ'

2. wreKf.A jegqm o jegqma .sKqfï we;=<;ah' Bg wu;rj wreK iy nKavdrf.A .eks,stlA tlA udih iòyd fjka fjkaj re'5"000 la iy re' 3"000 la ne.ska úh'2015TlAf;dAn¾ 15 osfkkA mgkA f.k iEu uilu 15 jk osk pñ,a úiska re' 2"500 ne.ska.eks,s isÿ lr ;snqks'

3. wdh;kh iòyd udisl l=,sh re' 2"500

4. fudag¾ r: 20] l laIh wkqmd;hg ySkjk fYaI l%uhg laIh lrhs'

5. 2016 ud¾;= 31 oskg wvudK Kh iòyd fjka lsÍu Kh.e;shkaf.ka 5] ls'

6. 2016 ckjrs 01 osk wreK úiska ,nd.;a re 20,000 jákd NdKav iòyd lsis÷igykla ;nd fkdue;' óg wu;rj 2016 fmnrjdrs 01 jk osk pñ,a nKavdrf.aux., W;aijhg ;E.s ,ndoSug re'30"000 l NdKav ,ndf.k we;'

7. wdikak;u j¾I 3 iòyd ,dN my; mßos fõ'

2013 ud¾;= 31 oskfhka wjika j¾Ihg re 220,000/= 2014 ud¾;= 31 oskfhka wjika j¾Ihg re 336,000/= 2015 ud¾;= 31 oskg wjika ,dNh re 304,000/=

8. 2016 ud¾;= 31 oskfhka wjika j¾Ih iòyd wreKf.ka ,nd.;a Kh iòydre 7,500 l fmd,shla f.úh hq;=h.

pñ,a nòjd .ekSug wod<j lsis÷ igyka fmd;a j,g .,md fkdue;'

wjYH jkafka : my; oE ms<sfh, l< hq;=h¦

a. 2016 ud¾;= 31 oskg fj<| .sKqu iy úia;SrK wdodhï m%ldYh

b. yjq,alrejkaf.a m%d.aOk iy cx.u .sKqu

c. 2016 ud¾;= 31 oskg uQ,H ;;a;aj m%ldYkh



wreK, nKavdr iy pñ,a yjq,a jHmdrfha 2016 ud¾;= 31 osfkka wjika j¾Ihg

fj<ò .sKqu iy úia;SrK wdodhï m%ldYh

úl=Kqqï 970,500

úl=Kqï msßjeh

2015'04'01 oskg f;d.h 173,000

.ekqï 562,000

735,000

NdKav .eks,s (20,000+30,000) (50,000)

685,000

2016'03'31 oskg f;d.h (237,500 – 3,000) 234,500 (450,500)

o< ,dNh 520,000

wdh;k iy mßmd,k úhoï

l=<sh 30,000

jegqma 111,500

,sms øjH 7,000

idudkH úhoï 16,500 165,000

úl=Kqï iy fnodyeÍï úhoï

m%pdrKh (18,000 -3000) 15,000

r:jdyk laIh 28,000

wvudK Kh i|yd fjkalsÍï 4,500 47,500

uQ,H úhoï

wreKf.a Kh i|yd fmd<sh 7,500 7,500 (220,000)

j¾Ih i|yd ,dNh 300,000

01.04.2015 isg 30.09.2015

01.10.2015 isg

31.03.2015

j¾Ifha Y=oaO ,dNh 150,000 150,000

tl;= l,d : .eks,s u; fmd<sh

wreK 683

nKavdr 150

pñ,a 217

wvq l,d : m%d.aOkh u; fmd,sh

wreK (22,500)



nKavdr (9,900)

pñ,a (6,600)

jegqma

wreK (12,000)

nKavdr -

pñ,a -

,dNh

wreK (50,025)

nKavdr (75,000) (33,350)

pñ,a (75,000) (16,675)



ms<s;=r

wreK nKavdr iy pñ,a yjq,a jHdmdrfha 2016 ud¾;= 31 oskg uQ,H ;;a;aj m%ldYh

re' re' re'

j;alï msßjeh laIh o< jákdlu

cx.u fkdjk j;alï

foam< msßh; iy WmlrK

iskaklalr bvï 920,000 - 920,000

fudag¾ r: 260,000 148,000 112,000

1,180,000 148,000 1,032,000

cx.u j;alï

fj<ò f;d. 234,500

m%pdrK øjH f;d. 3,000

,eìh hq;= oE 212,500

wvudK Kh i|yd fjkalsÍu (10,625) 201,875

uqo,a iy uqo,a iudk oE 292,625 732,000

uqM j;alï 1,764,000

ialkaO iy j.lSï

m%d.aOk .sKqï wreK 750,000

nKavdr 500,000

pñ,a 250,000 1,500,000

cx.u .sKqï wreK 54,342

nKavdr (87,900)

pñ,a (31,942) (65,500)

1,434,500

cx.u fkdjk j.lSï

38,000

wreKf.ka ,nd.;a Kh 150,000

cx.u j.lSï

nexl= whsrdj 38,000

Kh ysñfhda 139,000

f.úh hq;= l=,sh 2,500 179,500

uq¿ ialkaOh iy j.lSï 1,764,000



,dN fnod.ekSfï wkqmd;hg wkqj m%d.aOkh .e,mSu'

wreK nKavdr pñ,a

2015 '10 '01 oskg m%d.aOk fYaIh 750,000 300,000 250,000

,dN fnod.ekSfï wkqmd;h 3 2 1

wreK mokï lrf.k m%d.aOkh 750,000 500,000 250,000

cx.u .sKqfuka udre l< hq;= uqo, - 200,000 -

m%pdrKh

fYaIh 18,000 f;d.h 3,000

,d$,d .sKqu 15,000

18,000 18,000

jegqma

fYaIh 123,500 wreKf.a jegqma 12,000

,d$,d .sKqu 111,500

123,500 123,500

l=,S .sKqu

fYaIh 27,500 ,d$,d .sKqu 30,000

fYaIh m$f. 2,500

30000 30000

.eks,s

uqo,a NdKav

wreK 60,000 20,000 nKavdr 36,000 -- pñ,a 15,000 30,000

111,000 50,000



yjq,alrejkaf.a cx.u .sKqï

lS¾;skduh .Kkh lsÍu

wreK nKavdr pñ,a

uqo,a .eks,s (60,000) (36,000) (15,000)

NdKav .eks,s (40,000) - (10,000) .eks,s u; fmd,sh (683) (150) (217) m%:u udi 6 fha ,dNh fnodyeÍu

75,000 75,000

wreK - Kh fmd,sh 7,500 - - m%d.aOkh u; fmd,sh 22,500 9,900 6,600 wjidk udi 6 fha ,dNh fnodyeÍu

50,025 33,350 16,675 m%d.aOk .sKqug udre lsÍu - (170,000) (30,000)

2016 :03 :31 oskg fYaIh 54,342 (87,900) (31,942)

.eks,s u; fmd,sh .Kkh lsÍu re'

wreK 30,000 x 4/100 X 3 ½ /12 + 20,000 X 4/100 X 3/12 683

+20,000 X 4/100 X 2/12 nKavdr 18,000 x 4/100 X 2 ½ /12 150

pñ,a 15,000 x 4/100 X 3/12 + 10,000 X 4/100 X 2/12 217

1,050

pñ,a n|jd .;a oskg lS¾;skduh

j¾Ih Y=oaO ,dNh

2012/2013 (udi 6) 110,000

2013/2014 336,000 2014/2015 304,000

2015/2016 (udi 6) 150,000

900,000 x 60%

3

180,000



yjq,alrejkaf.a m%d.aOk .sKqï

wreK nKavdr pñ,a

m%d.aOk fYaIh 750,000 300,000 250,000

lS¾;skduh .e<mSu 90,000 90,000 - lS¾;skduh lmdyeÍu (90,000) (60,000) (30,000) 2016' 03'31 oskg cx.u .sKqï j,ska udre

lsÍï- 170,000 30,000

2016' 03.31 oskg fYaIh 750,000 500,000 250,000




iud.ï .sKqïlrKh ye|skaùu

fldgia ksl=;a lsÍu iïnkaO .sKqïlrKh

fldgia ksl=;a lsÍfuka uQ,H /ialr .ekSug wod< oaú;aj igyka my; oelafõ'

whÿfïoS ,o uqo,a (ksl=;a l< ñ, x whÿï l< fldgia .Kk).

nexl= .sKqu yr whÿï yd úNck .sKqu ner

fldgia úNckh l< úg (ksl=;a l< ñ, x úNckh l< fldgia .Kk)

whÿï yd úNck .sKqu yr m%ldYs; m%d.aOk .sKqu ner

fldgia ksl=;=jla jeäfhka whÿïlr ;sîfï yelshdjla mj;S' túg fldgia úNckh lsÍfuka miqj w;sf¾lj ,o uqo,a whÿïlrejka fj; kej; ,ndÈh hq;=h' fuu w;sf¾lj ,enqKq uqo,a kej; f.ùug wod< oaú;aj igyk jkqfha"

whÿï yd úNck .sKqu yr nexl= .sKqu ner

WodyrKh 1:

iS$i ì.a iud.u" tlla re' 25'00 la ne.ska fldgia ñ,shk 10 la ksl=;a lrhs' ñ,shk 10 l fldgia i|yd whÿïlr ;snqKq w;r tajd ksis mßÈ úNckh lrk ,oS' fuu fldgia ksl=;=j jd¾;d lsÍug wjYH fmd;a ;eîfï igyka ms<sfh, lrkak'

ms<s;=r

whÿfïoS ,o uqo, (fldgia ñ,shk 10 x tlla re' 25 ne.ska = ñ,shk 250)

nexl= .sKqu yr re' ñ,shk 250 whÿï iy úNck .sKqu ner re' ñ,shk 250

fldgia úNckh lsÍu (fldgia ñ,shk 10 x tlla re' 25 ne.ska = ñ,shk 250)

whÿï iy úNck .sKqu yr re' ñ,shk 250 m%ldYs; m%d.aOk .sKqu ner re' ñ,shk 250



whÿï úNck .sKqu

m%ldYs; m%d.aOk .sKqu ñ,shk 250 nexl= .sKqu ñ,shk 250

ñ,shk 250 ñ,shk 250

m%ldYs; m%d.aOk .sKqu

fYaIh m$f. ñ,shk 250 whÿï iy úNck .sKqu ñ,shk 250


fYaIh b$f. ñ,shk 250

WodyrKh 2

iS$i ì.a iud.u" tlla re' 25'00 la ne.ska fldgia ñ,shk 20 la ksl=;a lrkq ,nhs' fldgia ñ,shk 30 laa i|yd whÿïm;a ,eî ;snQ w;r w;sf¾lj ,o uqo,a fldgia úNckfhaoS m%;slafIam lrk ,oS' fuu fldgia ksl=;=j jd¾;d lsÍug wjYH fmd;a ;eîfï igyka ms<sfh, lrkak'

ms<s;=r

whÿfïoS ,o uqo, (fldgia ñ,shk 30 x tlla re' 25 ne.ska = ñ,shk 750)

nexl= .sKqu yr re' ñ,shk 750 whÿï iy úNck .sKqu ner re' ñ,shk 750

fldgia úNckh lsÍu (fldgia ñ,shk 10 x tlla re' 25 ne.ska = ñ,shk 250)

whÿï iy úNck .sKqu yr re' ñ,shk 250 m%ldYs; m%d.aOk .sKqu ner re' ñ,shk 250

whÿï iy úNck .sKqu

nexl= .sKqu ñ,shk 250 nexl= .sKqu ñ,shk 750

m%ldYs; m%d.aOk .sKqu ñ,shk 500




m%ldYs; m%d.aOk .sKqu

iuyr fõ,djkaysoS fldgia i|yd iïmQ¾K uqo,u fldgia ksl=;a lrk wjia:dfõoSu f.jkq fkd,efí' fldgia i|yd uqo,a" whÿï" úNck iy werhqï wjia:djkaysoS úáka úg werhqï lrkq ,efí'

fYaIh m$f. ñ,shk 500 whÿï iy úNck .sKqu ñ,shk 500


fYaIh b$f. ñ,shk 500




iud.ï i|yd uQ,H jd¾;d ms<sfh< lsÍu

ud;Dldj : 6 wNHka;r wruqKq i|yd iud.ï .sKqï msgq wxlh 467 ( bf.kqï M, 4.1.2,4.1.3)

wNHka;r m%fhdackh i|yd uQ,H m%ldYk ms<sfh< lsÍfï§ fhdod.;hq;= wdlD;sh" WodyrK folla o iu. my; § we;'

wNHka;r l<ukdldÍ;ajfha m%fhdackh i|yd jk ,dNdZ,dN .sKqï m%ldYhl wdo¾Yh.

iS$i XYZ fmdÿ iud.u

2016 ud¾;= 31 Èfkka wjika j¾Ih i|yd ,dNdZ,dN .sKqï m%ldYh

re' re'

wdodhu xxxx wvql<d ( úl=Kqï msßjeh

2015 wfm%a,a 01 Èkg f;d. xxxx tl;= l<d ( ñ,§ .ekqï xxxx

f.ktafï l=<S xxxx

xxxx wvql< d ( wjika f;d.h (xxxx)

f;d. ke;sùï (xxxx) úl=Kqï msßjeh (xxxx) o< ,dNh xxxx tl;= l<d ( fjk;a wdodhï xxxx wvq l<d ( úhoï

mßmd,k úhoï

f.dvke.s,s l=,S (xxxx)

fiAjl fõ;k (xxxx)

rlAIK (xxxx) (xxxx) úl=Kqï iy fnodyeÍfï úhoï (xxxx)

fldñiA (xxxx)

m%pdrK úhoï (xxxx)

jegqmA iy fõ;k - úl=Kqï iy fnodyeÍfï fiAjl (xxxx) uQ,H msßjeh (xxxx)

Kh i|yd fmd,sh (xxxx)

xxxx nÿ fmr ,dNh xxxx wvql<d ( wdodhï nÿ (xxxx) j¾Ih i|yd ,dNh xxxx



1 jk WodyrKh

iS$i ysrel ^fm!oa.,sl& iud.u" fudag¾ jdyk wu;r fldgia wdkhkh lsÍu;a" foaYSh jYfhka ñ,§ .ekSu;a" f;d. iy is,a,r fj<|dfï;a fh§ isà' iS$i ysrel ^fm!oa.,sl& iud.fï fmd;aj,ska my; i|yka fYaI msßlaiqu 2012 ud¾;= 31 Èkg Wmqgd.kakd ,§'

2012 ud¾;= 31 Èkg fYaI msßlaiqu ^re' Z000 j,ska&

úia;rh yr ^re' Z000&

ner ^re' Z000&

m%ldYs; m%d.aOkh 50,000

r|jd.;a bmehSï 18,240

bvï 10,500 f.dvke.s,s 20,500 fudag¾ jdyk 27,700 WmlrK" fuj,ï iy mß.Kl 18,500 úl=Kqï 275,120

w;e;s uqo,a 275 jegqma iy fõ;k - úl=Kqï iy fnodyeÍï 12,750

- ld¾hd, fiAjl 4,500

2011 wfm%a,a 01 Èkg f;d. 77,400

2011 wfm%a,a 01 Èkg laIh fjkalsÍu - - f.dvke.s,s - - fudag¾ jdyk - - WmlrK" fuj,ï iy mß.Kl

6,800 11,400 13,500

ñ,oS .ekqï - wdkhk - foaYShj ñ,§ .ekqï

124,350 15,530

wdodhï nÿ 1,750

w;sld, - úl=Kqï fiajlhskag 2,750 wdkhk nÿ iy NdKav ksoyialr .ekSï 2,450 ia:djr ;ekam;=j ^12]& 25,000 fj<| Kh.e;sfhda 28,500

- rlaIKh - f.dvke.s,s - - fudag¾ jdyk - - WmlrK iy mß.Kl

500 750 200

úl=Kqï m%j¾Ok 12,850

jHdmdrsl m%j¾Ok úhoï 2,550

nexl= whsrdj 1,650

Khysñ md,k .sKqu 37,250

1,830



EPF iy ETF - úl=Kqï iy fnodyeÍï- ld¾hd,

640

úÿ,sh 2,670

c,h 550

wdrlaIl .dia;= 2,440

,smsøjH 1,230 f.dvke.s,s kv;a;= 122 bkaOk úhoï 7,430 jdyk kv;a;= 5,350 mß;Hd. 500 ú.Kk .dia;= 250 wvudK Kh i|yd fjkalsÍu 2,250 jÜgï 600 f.úhhq;= VAT 1,290

f.ktafï l=,S 320

whsrd fmd<S 280

fnd,aKh lmdyeÍï 2,210 úl=Kqï yrjd tjqï 120 ÿrl:k 198 fjk;a mßmd,k úhoï 1,455

417,500 417,500

Tng i,ld ne,Su i|yd my; f;dr;=re o imhd we;'

^01& 2012 ud¾;= 31 Èkg mej;s fN!;sl f;d.fha jákdlu re' 71"550'000 la úh'

re' 2"500"000 la jákd wu;r fldgia f;d.hla f;d. mdßfNda.slhdg re' 5"000"000 l úl=Kk ,È& f;d. mdßfNda.slhd úiska /f.k hk ;=re 2012 ud¾;= 31 Èkg jHdmdrfha mej;s by; f;d.fha we;=<;aj ;snqKs'

^02& f.dvke.s,s i|yd jd¾Isl rlaIK jdßlh f,i re' 300"000 la 2011 foieïn¾ 01 isg 2012 fkdjeïn¾ 30 olajd ld, mßÉfþoh i|yd f.jk ,o w;r" fuu m%udKh f.dvke.s,s rlaIK .sKqug yr lr ;snqKs'

^03& re' 50"000 la msßjeh jQ ;S%-frdao r:fhys Ndú;d lrkq ,nk f;,a fmrk idïm, wdldrfhka j¾Ih ;=<§ fkdñf,a fnodfok ,§' flfiafj;;a fï iïnkaOfhka igyka lsisjla uQ,H m%ldYkj, jd¾;dlr fkd;snqKs'

^04& 2011 wfm%a,a 01 Èkg msßjeh re' ñ,shk 8 la iy iuqÉÑ; laIh re' ñ,shk 3'2 la jk fudag¾ f,dßhla" 2011 Tlaf;daïn¾ 01 Èk msßjeh re' ñ,shk 10 la jk kj fudag¾ f,dß r:hlg yqjudre jYfhka fok ,o w;r f.úh hq;= b;sß m%udKh i|yd jk re' ñ,shk 4 l bkafjdhsish i|yd fplam;lska uqo,a f.jk ,§' .KldêldÍjrhd úiska fudag¾ jdyk kv;a;= .sKqu re' ñ,shk 4 lska yrfldg nexl= .sKqu re' ñ,shk 4lska ner lsÍu yer fjk;a lsis÷ igykla .sKqï fmd;aj, jd¾;d lr fkd;snqKs'



^05& ir, ud¾. l%uh wkqj my; ±lafjk jd¾Isl wkqmd;hka hgf;a laIh i|yd m%;smdok ie,ish hq;=h'

f.dvke.s,s 2]

WmlrK" fuj,ï iy mß.Kl 20]

fudag¾ jdyk 20]

06& 2012 ud¾;= 31 Èkg my; ±lafjk úhoï WmÑ; l< hq;=h'

re

úÿ,sh 550"000

wdrlaIl 120"000

c,h 20"000

^07& 2012 ud¾;= udih i|yd nexl= iei÷ï m%ldYh ms<sfh< lsÍug fmr fYaI msßlaiqfï ±lafjk nexl= fYaIh Wmqgd.kakd ,§' nexl= iei÷u ms<sfh< lsÍu;a iuÕ my; oE ±k .ekSug ,enqKs'

² Kh.e;sfhl=f.ka ,o re' 500,000 l fplam;la nexl=fõ ;ekam;a lrk ,oafoa 2012 ud¾;= 25 Èkh' fuu fplam; 2012 ud¾;= 28 Èk nexl=j úiska w.re lrk ,o w;r nexl= .dia;= jYfhka re' 3"000 la whlr.kakd ,§' flfiafj;;a" by; ±lafjk lsisjla jHdmdrfha fmd;aj, jd¾;dlr fkd;snqKs'

² 2012 ud¾;= udih i|yd nexl= whsrd fmd,sh jYfhka nexl=j re' 25"000 la whlrf.k ;snqKs' fuh jHdmdrfha fmd;aj, igyka lr fkd;snqKs'

² iemhqïlrefjl= fj; f.jk ,o re'250"000 l fplam;a f.ùula re'520,000 la f,i nexl=j úiska ysrelf.a jHdmdrfha nexl= .sKqfï yrg igyka lrk ,§'

^08& fYaI msßlaiqfï olajd we;s fj<| Kh.e;s fYaIfha re' ñ,shk 2'7 la jákd jirlg jvd jeä ld,hla fkdf.jd mj;sk Kh fYaI we;=<;a fõ' tu m%udKfhka re' ñ,shk 1'7 la kej; whlr.; fkdyels njg y÷kd.kakd ,o w;r th lmdy< hq;= fõ' 2012 ud¾;= 31 Èkg re' ñ,shk 1l ysÕ fYaIhla mej;s .Kqfokqlrefjl=f.a fYaIfhka 50] l ksYaÑ; fnd,a yd wvudK Kh m%;smdokhla ie<iSug ;SrKh lrk ,oS'

by; ±lajQ re' ñ,shk 2'7 yer whlr.; hq;= uq¿ Kh.e;s fYaIhka 10] la" Kh.e;shka i|yd fmdÿ m%;smdokhla f,i ie<ish hq;=h'

^09& fYaI msßlaiqfï we;s fj<| Khysñ md,k .sKqfï fYaIh" Khysñ f,crfha tl;=jg iudk fkdùh' Khysñ md,k .sKqu iy Khysñ f,crh iudf,dapkh lsÍfï§ my; oE olakg ,enqKs'

re' 875"000 la jákd foaYShj Khg .;a wu;r fldgia ldKavhl tl;=j(Batch Total) oaú;aj igyka moaO;sfha re' 785"000 la f,i igykaj ;snqKs'flfiafj;;a tla tla Khysñ f,crfha" fm!oa.,sl f,c¾ .sKqï igykaksjerÈj isÿlr ;snqKs'



² f.ùï isÿlsÍfï m%udoh fya;=fjka iemhqïlrefjl= úiska re' 50"000 lfmd,shla whl< w;r th md,k .sKqfï igyka lr fkd;snqKs' flfia fj;;a" fuu .kqfokqj Khysñ f,crfha ksjerÈj jd¾;d lr ;snqKs'

² ksis fõ,djg f.ùï isÿlsÍu u; iemhqïlrejkaf.ka re' 100"000 l jÜgula ,enqKq w;r" th Khysñ f,crfha jd¾;d lr fkd;snqKq kuq;a Khysñ md,k .sKqfï fuh ksjerÈj jd¾;dlr ;snqKs'

^10& ia:djr ;ekam;= fYaIh f,i fYaI msßlaiqfï ±lafjkafka 2011 wfm%a,a 01 Èkg mej;s fYaIh fõ' fuu ia:djr ;ekam;=j u; 2011$2012 uQ,H j¾Ih i|yd fmd,sh" .sKqï fmd;aj, y÷kdf.k fkd;snqKs'

wjYH jkafka"

jHdmdrfha wNHka;r l<ukdldß;ajfha m%fhdackh i|yd my; i|yka oE ms<sfh< lrkak'

(a) 2012 ud¾;= 31 Èfkka wjika j¾Ih i|yd ,dNdZ,dN iy fjk;a úia;SrK wdodhï m%ldYh'

(b) 2012 ud¾;= 31 Èkg uQ,H ;;a;aj m%ldYh

WodyrK 02

iS$i fyaud,a ^fm!oa.,sl& iud.u" frÈ fidaok hka;% i|yd Ndú;d lrkq ,nk ixrpl ksIamdokh lr úlsKSfï jHdmdrhl fh§ isà' 2016 ud¾;= 31 Èkg Tyqf.a jHdmdrfha fYaI msßlaiqu my; ±lafõ'



iS$i fyaud,a ^fm!oa.,sl& iud.u 2016 ud¾;= 31 Èkg fYaI msßlaiqu

yr ^re' Z000& ner

^re' Z000&

m%ldYs; m%d.aOkh 150,000 r|jd.;a ,dN 22,400 bvï 57,500 ld¾hd, f.dvke.s,a, 25,000 msßh; iy hka;% 62,500 fudag¾ jdyk 18,200 WmlrK 5,400

2016 wfm%a,a 1 Èkg - iuqÉÑ; laIh - ld¾hd, f.dvke.s,a, - msßh; iy hka;% - fudag¾ jdyk

- WmlrK

12,000 34,600 11,800

2,700

2016 wfm%a,a 1 Èkg - f;d. - wuqøjH - ksñ NdKav - fkdksñ jev

16,400 73,800

4,100 ñ,§ .ekqï - wuqøjH 193,200 úl=Kqï 419,600 wvudk Kh i|yd fjkalsÍu 7,200 úl=Kqï yrjd tjqï 12,400 fj<| ,eìh hq;= oE $ fj<| f.úh hq;= oE 93,500 47,700 .eKqï yrjd hejqï 8,200 fõ;k 48,400 mßmd,k jegqma 6,250 úÿ,sh 37,400 hka;% kv;a;= 11,380 rlaIK 7,800 wdrlaIl úhoï 5,500 úl=Kqï m%j¾Ok 9,200 jÜgï 2,630 3,800 fjk;a l¾udka;Yd,d fmdÿld¾h 12,480 f.úh hq;= VAT 18,320 bvfkdfok fhojqï VAT 2,220 msßh; úlsKSu 7,500 È.=ld,Sk Kh 40,000 Kh fmd,sh 6,850 fiajl Kh 2,800 l¾udka;Yd,d f.dvke.s,s l=,S 7,200 fjk;a mßmd,k úhoï 11,500 fjk;a úl=Kqï úhoï 14,600



Tnf.a i<ld ne,Su i|yd my; i|yka wu;r f;dr;=re o imhd we;'

^01& 2016 ud¾;= 31 Èkg mej;s f;d. w.hka my; mßÈ úh'

re' ñ,shk

wuqøjH 23.7

fkdksñ jev 2.2

ksñ NdKav 7.5

1'1 by; wuqøjHh f;d.fha msßjeh re' ñ,shk 4 la jQ w;r ydks jQ f;d.o we;=<;a fõ'

fuu wuqøjH" ksIamdok lghq;= i|yd Ndú; fkdlsÍu l,uKdldr wOHlAIlf.A woyi úh' flfia fj;;a re' 100"000 l úl=Kqï msßjehla ±Ífuka wk;=rej fuu wuqøjH re' ñ,shk 1'5 lg úlsKSug yels njg Tyq ;=< wd;au úYajdihla mj;S'

1'2 2016 ud¾;= 30 Èk re' ñ,shk 1'2 lg úl=Kk ,o ksñ NdKav f;d.hla .kqfokqlrefjl= úiska yrjd tjk ,§' flfiafj;;a" fuu .kqfokqj" 2016 ud¾;= 31 Èk§ mjd jHdmdrfha .sKqï fmd;aj, jd¾;d lr fkd;snqKs' fuu NdKavj, jákdlu" by; ksñNdKav f;d.fha by; ñ, hgf;a we;=<;aj ;snqKs' úl=Kkq ,nk ksIamdÈ;j, msßjeh u; 20] l o< ,dN wdka;slhla fyaud,a úiska mj;ajd.kq ,efí' 2016 ud¾;= 31 Èkg by; uqo," mdßfNda.slfhl=f.ka ,eìh hq;= uqo,la f,i fj<| ,eìhhq;= oE hgf;a fmkajd ;snqKs'

1'3 tla;rd mdßfNda.slfhl=f.a úfYaIs; weKjqula u; msßjeh re' ñ,shk 2 la jQ ksñ NdKav f;d.hla .nvdfõ fjkuu ;nd ;snqKs' by; f;d.hg wod< úl=Kqï .kqfokqj" 2016 wfm%a,a 01 Èk isÿjQ w;r jHdmdrh u.ska mdßfNda.slhd fj; re' ñ,shk 2'4 l bkafjdhsishla ksl=;a lrk ,§' flfia fj;;a" fuu f;d.fha jákdlu by; fmkajd we;s ksñ NdKav fYaIfha we;=<;a fkdfõ'

^02& 2016 fmnrjdß 20 Èk l¾udka;Yd,dfõ isg .nvdj f;la m%jdykh lrk ,o msßjeh re' ñ,shk 2 la jQ NdKav f;d.hla fidrd.kakd ,§' m%jdykh flfrk f;d. re' ñ,shk 1'5 lg rlaIKh lr ;snqKs' rlaIKh fldg ;snQ m%udKh" iïmQ¾Kfhkau f.jk njg rlaIK iud.u ;yjqre lrk ,§' by; isÿùug wod< .sKqïlrKigyka" jHdmdrfha .sKqï fmd;aj, igyka lr fkd;snqKs'

kv;a;= fiajl fõ;k 2,860 wdkhk nÿ iy f.ktafï l=,S 4,650 ia:djr ;ekam;= wdfhdackh 25,000 uqo,a iy uqo,a iudk oE 2,500 wúksYaÑ; .sKqu 2,600

785,820 785,820



^03& 2016 ud¾;= 31 Èkg fyaud,a iud.fï fYaI msßlaiqu ;=,kh fkdjQ w;r fjki wúksYaÑ; .sKqulg udrelrk ,§' .sKqïlrK jd¾;dj, ksrjoH;djh iudf,dapkh lsÍfï§ my; jerÈ miqj wkdjrKh lr.kakd ,§'

(i) 2016 ckjdß udifha § f.jk ,o re' ñ,shk 2'8 l úÿ,s ì,am; re' ñ,shk 8'2 la f,i úÿ,s .sKqfï jd¾;d ù ;snqKs'

(ii) re' ñ,shk 1'2 la jQ l¾udka;Yd,d l=,S f.ùu" l¾udka;Yd,d l=,S .sKqfuka uÕyeÍ ;snqKs'

(iii) re' ñ,shk 5'7 la jQ iukaf.ka Khg ñ,§ .ekqï" fj<| f.úh hq;= oE .sKqfï re' ñ,shk 7'5 la f,i igyka lr ;snqKs' flfia fj;;a" fuu .kqfokqj .ekqï .sKqfï ksjerÈj igyka lr ;snqKs'

(iv) Kh.e;sfhl=f.ka ,o re' ñ,shk 5 la Kh.e;s md,k .sKqfï nerg fojrla igyka ù ;snqKs'

^04& re' ñ,shk 8 la jQ fj<| ,eìhhq;= oE" fnd,aKh f,i lmdy< hq;=fõ' 2016 ud¾;= 31 Èkg b;sßj we;s fj<| ,eìhhq;= oE fYaIfhka ^Y=oaO& 5] la wvudK Kh f,i fjkal< hq;=h'

^05& 2016 wfm%a,a 01 Èk re' ñ,shk 20 lg w;am;a lr.;a msßh;hla 2015 foieïn¾ 31 Èk re' ñ,shk 7'5 lg bj;a lrk ,§' úlsKSfuka ,o uqo," uqo,a fmd;g yr fldg msßh; úlsKSfï .sKqug ner lrk ,§' fï iïnkaOfhka jHdmdrfha fmd;aj, fjk;a lsis÷ igykla ;nd fkd;snqKs'

^06& foam<" msßh; iy WmlrK" ir, ud¾. l%uh hgf;a my; ±lafjk wkqmd;slhkag wkqj laIh l< hq;=h'

ld¾hd, f.dvke.s,a, - j¾Ihlg 5] ne.ska msßh; iy hkaf;%damlrK - j¾Ihlg 12'5] ne.ska fudag¾ jdyk - j¾Ihlg 20] ne.ska WmlrK - j¾Ihlg 25] ne.ska

^07& 2016 ud¾;= 31 Èkg my; oE WmÑ; l< hq;=h'

re' ñ,shk

úÿ,sh 2'3

wdrlaIl úhoï 0'8

rlaIKh 1'2

^08& my; ±lafjk úhoï my; mßÈ wkqmd;kh l< hq;= fõ'

l¾udka; Yd,dj mßmd,k úl=Kqï

úÿ,sh 60% 30%

10%

wdrlaIl úhoï 50% 40%

10%

rlaIKh 40% 30%

30% kv;a;= úhoï 60% 40 -



^09& ia:djr ;ekam;= wdfhdackh 2016 ckjdß 01 Èk isÿlrk ,§' nexl=j úiska jd¾Islj 16] ne.ska jQ fmd,S wkqmd;hla msßkuk ,§' flfia fj;;a jHdmdrfha 2015$2016 uQ,Hm%ldYkj, lsis÷ fmd,S wdodhula y÷kdf.k fkd;snqKs'

Tn úiska my; i|yka oE jHdmdrfha wNHka;r l<ukdldÍ;ajh i|yd ms<sfh< l< hq;=h'

(a) 2016 ud¾;= 31 Èfkka wjika j¾Ih i|yd ksIamdok .sKqu

(b) 2016 ud¾;= 31 Èfkka wjika j¾Ih i|yd úia;SrK wdodhï m%ldYkh

(c) 2016 ud¾;= 31 Èkg uQ,H ;;a;aj m%ldYh



ud;Dldj 10 : iuQy iud.ï i|yd taldnoaO uQ,H m%ldYk y÷kajd§u msgq wxlh 493 (bf.kqï M, 3.2.4)

taldnoaO uQ,H m%ldYk j,g wod< w;sf¾l f;dr;=re my; idlÉPd flf¾'

taldnoaO uQ,H m%ldY

uyd mßudK jHdmdr wdh;k iud.ï úYd, m%udKhlska iukaú; jk w;r tajd tla uOH.; fyda mßmd,k iud.ula u.ska md,kh lrkq ,nhs' fujeks iud.ï ish,a,u iuQyhla f,i y÷kajkq ,nhs' mßmd,k iud.u" uõ iud.u /mßmd,l iud.u f,i y÷kajk w;r" fï iud.ug wfkl=;a iud.ï j, fldgia ish,af,au fyda fldgil whs;sh i;=fõ'

uõ iud.fï md,khg hg;a wfkl=;a iud.ï mßmd,s; iud.ï f,i y÷kajkq ,nhs' 2007 wxl 7 orK iud.ï mkf;a fr.=,dis wkqj iuqyfha m%;sM, tla wd¾Ól wiaÒ;ajhla f,i bosßm;a l< hq;=h'

tla iud.ula ;j;a iud.ul fldgia ñ,oS .ekSug úúO fya;= mj;S' ta w;ßka iuyrla my; fõ'

ia:djr iemhqula iy;sl lr .ekSug iemhqïlrejkaf.a fldgia iud.u úiska ñ,oS.ekSu'

fnodyeÍfï cd,h wdrlaId lr .ekSug .ekqïlrejkaf.a fldgia iud.ula úiskañ,oS.ekSu'

kS;suh fyda nÿlrK fya;=

tla iud.ula ;j;a iud.ula md,kh lsÍfïoS mßmd,k mßmd,s; iïnkaO;djh yg.kS' fndfyda wjia:dj,oS uõ iud.u úiska mßmd,s; iud.fï idudkH fldgia j,ska jeä m%udKhla ñ,oS .ekSu u.ska md,kh uqÿkam;a lr .kS' SLFRS 10 wkqj mßmd,l iud.fï iy mßmd,s; iud.ïj, m%;sM, taldnoaO l< hq;= w;r taldnoaO uQ,H m%ldY ms<sfh, l< hq;=h' taldnoaO uQ,H m%ldY iuqyfhau uQ,H m%ldY jk w;r tu.ska mßmd,l iud.fï iy mßmd,s; iud.ïj, j;alï" j.lSï" ialkaOh" wodhï iy úhoï iy uqo,a m%jdyh tla wd¾:sl wia:s;ajhla f,i ms<sìUq lr olajhs' mßmd,l iud.u taldnoaO uQ,H m%ldY bosrsm;a lsßfïoS ish`Mu foaYsh iy úfoaYSh mßmd,s; taldnoaO l< hq;=h'

taldnoaO lsÍfï ls%hdj,sh

taldnoaO lsßfï ls%hdj,sfhaoS mßmd,lfha iy mßmd,s; j, j;alï j.lSï ialkaOh wdodhï iy úhoï fma<sfhka fma<sh tl;= lsÍfï mokug taldnoaO lsßu isÿ lrhs'

taldnoaO uQ,H ;;a;aj m%ldY ms<sfh< lsÍfï l%uh

mßmd,l iud.fï iy mßmd,s; iud.ï j, uQ,H m%ldY j, we;s j;alï j.lSï ialkaOh fma<sfhka fma<sh tl;= lsßfï moku u; taldnoaO lsÍu isÿ lrhs'

taldnoaO uQ,H ;;a;aj m%ldYh ms<sfh< lsÍfïoS my; olajd we;s ls%hdmámdá fol isÿ lrkq ,nhs'

mßÉfÊoh 18



mßmd,l iud.fï iy mßmd,s; iud.fï .sKqï j, tla iud.ul j;alula iywfkl=;a iud.ul j.lSula $ialkaOh f,i olajd we;s whs;u bj;a lsÍssu'

bj;a fkdlrk ,o iuQyfha ish`Mu j;alï iy j.lSï tlg tl;= lsÍu'

my; olajd we;s whs;u bj;a lsÍug wjYHh fõ'

i. mßmd,l iud.fï fmd;aj, fmkajd we;s mßmd,s; iud.fï wdfhdack w.h mßmd,s;iud.fï m%ldYs; m%d.aOkh iu. lmd y< hq;=h'

ii. iuQyfha wka;¾ iud.fï fj<odula mej;sh yelsh' WodyrKhla f,i mßmd,liud.u mßmd,s; iud.ug Kh mokug NdKav úlsKsu' fuys m%;sM,hla f,imßmd,l iud.fï fmd;aj, mßmd,s; iud.fuka ,eìh hq;= oE ^w.hla& fmkakqïlrkq ,nk w;r mßmd,s; iud.fï fmd;aj, mßmd,l iud.ug f.úh hq;= oE^w.hla& ms<sìUq lrkq ,nhs'

WodyrK

2015 ud¾;= 31 oskg mßmd,l iud.fï ^P PLC) iy mßmd,s; iud.fï ^S PLC) uQ,H ;;a;j m%ldY my; olajd we;'

S PLC iud.u ixia:dmkh isÿ lsÍfïos P PLC iud.u S PLC iud.fï fldgia 100 ]

w;alr .kakd ,oS' P PLC Kh mokug NdKav S PLC fj; úl=Kkq ,nhs'

2015 ud¾;= 31 oskg uQ,H ;;a;ajh m%ldYh

P PLC (re.’000) S PLC (re.’000)

cx.u fkdjk j;alï

foam< msßh; iy WmlrK 50,000 30,000

S PLC ys wdfhdack ^re' 10 ne.ska fldgia ñ,shk 3 la& 30,000 -

cx.u j;alï

f;d.h 24,000 6,000

S PLC j,ska ,eìh hq;= oE 5,000 -

wfkl=;a Kh.e;sfhda 18,000 4,000

uqo,a iy uqo,a iudk oE 3,000 5,000

50,000 15,000

uqM j;alï 130,000 45,000

ialkaOh m%ldYs; m%d.aOkh 75,000 30,000

r|jd.;a ,dN 15,000 5,000

90,000 35,000

cx.u j.lSï

P PLC g f.úh hq;= oE - 5,000

wfkl=;a Khysñshka 40,000 5,000

40,000 10,000

uqM ialkAOh iy j.lSï 130,000 45,000



Tn úiska 2015 ud¾;= 31 oskg taldnoaO uQ,H ;;a;aj m%ldYh ms<sfh< l< hq;= fõ'

ms<s;=re

wj,x.= l< hq;= whs;u

a. P PLC j;alï j, olajd we;s re' ñ,shk 30 la S PLC ys wdfhdack" S PLC ysm%ldYs; m%d.aOkh iu. wj,x.= l< hq;=h'

b. P PLC re' ñ,shk 5 ys S PLC j.lSï j, olajd we;s S P PLC j, f.úh hq;=re' ñ,shk 5 iu. wj,x.= l< hq;=h'

my; olajd we;s taldnoaO uQ,H ;;a;aj m%ldYh ms<sfh< lsÍug b;sßj we;s ish`Mu j;alï iy j.lSï tlsfkl tl;= l< hq;=h'

P PLC 2015 ud¾;= 31 oskg taldnoaO uQ,H ;;a;aj m%ldYh

(re.’000)

cx.u fkdjk j;alï

foam, msßh; iy WmlrK 80,000

cx.u j;alï

f;d.h 30,000

wfkl=;a Kh .e;sfhda 22,000

uqo, iy uqo,a iudk oE 8,000

60,000

uq¿ j;alï 140,000

ialkaOh

m%ldYs; m%d.aOkh 75,000

r|jd.;a ,dNh 20,000

95,000

cx.u j.lSï

wfkl=;a Khysñfhda 45,000

uq¿ ialkAOh yd j.lSï 140,000



taldnoaO ,dNdZ,dN m%ldYh

fma<sfhka fma<sh tl;= lsÍfï moku u; mrsmd,l iud.fï iy mrsmd,s; iud.fï ,dNdZ ,dN .sKqï m%ldY j, wdodhï iy úhoï tlsfkl tl;= l< hq;=h' bka miqj taldnoaO .e,mSu isÿ lsÍu wjYHh'

WodyrK 1

2014 wfm%a,a 1 jk osk S PLC iud.u ixia:dmkfhaos P PLC úiska S PLC ys idudkH fldgia 100] w;am;a lr .kakd ,oS'

2015 ud¾;= 31 oskg iud.ï foflysu ,dNd ,dN m%ldYl my; olajd we;'

P PLC (re.’000)

S PLC (re.’000)

wdodhu 80,000 50,000

wvq l<d # úl=Kqï msßjeh (45,000) (28,000)

o< ,dNh 35,000 22,000

wvq l<d # úhoï

mßmd,k úhoï (12,000) (8,000)

úl=Kqï iy mßmd,k úhoï (8,000) (5,000)

uQ,H úhoï (5,000) (1,000)

nÿ fmr ,dNh 10,000 8,000

wdodhï nÿ (2,000) (1,000)

j¾Ih iòyd ,dNh 8,000 7,000

Tn úiska P PLC iuqyh ioyd taldnoaO ,dNd,dN m%ldYh ms<sfh<l< hq;=h.

ms<s;=re :

P PLC 2015 ud¾;= 31 osfkka wjika j¾Ihg taldnoaO ,dNd ,dN .sKqu m%ldYh

(re.’000)

wdodhu 130,000

wvq l<d # úl=Kqï msßjeh (73,000)

o< ,dNh 57,000

wvq l<d # úhoï

mßmd,k úhoï (20,000)

úl=Kqï iy fnodyeÍfï úhoï (13,000)

uQ,H úhoï (6,000)

nÿ fmr ,dNh 18,000

wdodhï noq (3.000)

j¾Ih iòyd ,dNh 15,000



taldnoaO lsÍfï .e,mSï

1. md,khg hg;a fkdjk ysñlï

mßmd,l iud.ug mßmd,s; iud.fï idudkH fldgia m%d.aOkfhka 100] la whs;sfkdjk wjia:d j,oS md,khg hg;a fkdjk ysñlu iòyd .e,mSï wjYH fõ'WodrKhla f,i mrsmd,l iud.u mßmd,s; iud.fï idudkH fldgia j,ska 80] law;am;a lr f.k we;s úg idudkH fldgiaj,ska 20] la md,khg hg;a fkdjkfldgialrejka i;=j mj;s' tu ksid mßmd,s; iud.u Wmhk ,dN j,ska 20] lamd,khg hg;a fkdjk fldgia ysïhkag whs;s fõ' ,dNfhka fldgila md,khg hg;afkdjk fldgia ysñhka i;= jk neúka taldnoaO ,dNdZ,dN m%ldYh ;=< th fjkufmkaúh hq;=h'

2. wka;¾ iud.ï fj<odu

taldnoaO ,dNdZ,dN m%ldYh u.ska iuQyfha m%;sM, tla wiaÓ;Ajhl m%;sM, f,i ilialr olajkq ,nhs' iuQyfha tla iud.ula , NdKav ;j;a iud.ulg úl=Kqj fyd;am<uq iud.ug úl=Kqï wdodhï jk w;r wfkla iud.ug úl=Kqï msßjehla fõ' tfiakuq;a fuu .kqfokqj iuQyh ;=< isÿ jQ .kqfokqjls'

taldnoaO w.hkaf.ka úl=Kqï iy úl=Kqï msßjeh ms<sìsUq úh hq;af;a ndysr md¾Yjhkag isÿ l< úl=Kqï iy ndysr md¾Yjhkaf.ka isÿ l< ñ,oS .ekSïh' tuksid j¾Ih ;=< isÿjQ wka;¾ iud.ï úl=Kqï wdodhï iy úl=Kqï msßjeh wvq lsÍu iòyd .e,mSï isÿ l< hq;=h'

WodyrK¦

S PLC ixia:dmk l< 2014 wfma%,a 01 jk osk P PLC úiska tys idudkH fldgia j,ska 80] la w;am;a lr .kakd ,oS' 2015 ud¾;= 31 osfkka wjika j¾Ihg iud.ï foflys,dNd,dN .sKqï my; fõ'

P PLC (re.’000)

S PLC (re.’000)

wdodhu 80,000 50,000

wvq l<d : úl=Kqï msßjeh (45,000) (28,000)

o< ,dNh 35,000 22,000

wvq l<d : úhoï mßmd,k úhoï (12,000) (8,000)

úl=Kqï iy fnodyeÍï úhoï (8,000) (5,000)

uQ,H úhoï (5,000) (1,000)

nÿ fmr ,dNh 10,000 8,000

wdodhï nÿ (2,000) (1,000)

nÿ miq ,dNh 8,000 7,000



2015 ud¾;= 31 osfkka wjika j¾Ih ;=< re' ñ,shk 10 la jákd NdKav S PLC g úl=Kd we;' S PLC úiska P PLC f.ka ñ,oS .;a ish`M NdKav 2015 ud¾;= 31 osk jk úg úl=Kd we;' 2015 ud¾;= 31 osfkka wjika j¾Ih i|yd iuqyfha taldnoaO ,dNd,dN .sKqu ms<sfh, lrkak'

ms<s;=re

P PLC ys 2015 ud¾;= 31 osfkka wjika j¾Ih i|yd iuqyfha taldnoaO ,dNd,dN m%ldYh

Rs’ 000

wdodhu 120,000

wvq l<d: úl=Kqï msßjeh (63,000)

o< ,dNh 57,000

wvq l<d: úhoï

mßmd,k úhoï (20,000)

úl=Kqï iy fnodyeÍfï úhoï (13,000)

uQ,H úhoï (6,000)

(39,000)

nÿ fmr ,dNh 18,000

wdodhï nÿ (3,000)

noq miq ,dNh 15,000

md,khg hg;a fkdjk fldgia ysñhg wod< ,dNh 1,400

mßmd,khg wod< ,dNh 13,600

15,000

fmr jev

1. taldnoaO wdodhu = P PLC ys wdodhu + S PLC wdodhu - wka;¾ iud.ï úl=Kqï

= 80,000 + 50,000 -10,000

= 120,000

2. taldnoaO úl=Kqï msßjeh = P PLC úl=Kqï msßjeh + S PLC úl=Kqï msßjeh- wka;¾ iud.ï .ekqï

= 45,000 + 28,000 - 10,000

= 63,000

md,khg hg;a fkdjk fldgia ysñhkag wod< ,dNh S PLC ys j¾Ifha ,dNh =7,000

md,khg hg;a fkdjk whs;sh = 20%

md,khg hg;a fkdjk fldgia ysñhkag wod< ,dNh = 7,000 x 20%

= 1,400




iud.ï i|yd uQ,H m%ldYk ms<sfh< lsÍu

ud;Dldj :08 LKAS 18 whNdrh

msgq wxlh:484 (bf.kqï M,h 4.3.1)

NdKav úlsKSfuka fyda fiajd iemhSfuka jk wdodhu y÷kd.ekSug imqrd,sh hq;= ks¾Kdhlhka my; úia;r flf¾' tfiau fmd,S" ,dNdxY iy mqrialdr wdodhï y÷kd.; hq;af;a flfiao hkak ;jÿrg;a meyeos,s flf¾'

1' YS% . , . .s . m% 18 - whNdrh y÷kd.ekSu (LKAS 18)

.kqfokq y÷kd.ekSu

fuu m%ñ;fha y÷kd.ekSfï ks¾Kdhlhka tla tla .kqfokqj i|yd idudkHfhka fjka fjkaj fhdod.efka' iuyr wjia:dj,§" ta iEu .kqfokqqjl§ mjd tu .kqfokqfõ yrh ksis whqßka ±laùug y÷kd.ekSfï ks¾Kdhlhka fjka fjkaj y÷kd.; yels ixrplhkag fjka fjkaj fhdod.; hq;= fõ' WodyrKhla jYfhka" ksIamdÈ;hl úl=Kqï ñf,ys ie,lsh hq;= m%udKhla úlsKSfuka miq fiajdj i|yd jQ ñ, we;=<;a fõ kï" tu m%udKh ú,ïNkh fldg tu fiajhg imhkq ,nk ld,Éfþoh mqrdjg whNdrhla f,i y÷kd.; hq;= fõ'

wfkla w;g" tla .kqfokqjl jdKscuh n,mEu iuia:hla f,i .;al< wfkla .kqfokqj,g fhduqùfuka f;drj f;areï .ekSug fkdyels jk f,i tu .kqfokq tlg iïnkaO ù we;s úg .kqfokq follg fyda jeä .Kklg y÷kd.ekSfï ks¾Kdhlhka tlg wod< lr .efka'

WodyrKhla f,i" ixúOdkhla NdKav úl=Kkq ,nkúg tu wjia:dfõ§u miq Èkl§ NdKav ñ,§ .ekSu i|yd fjkia .súiqulg t<öu ;=<ska tu .kqfokqfõ iajdëk;ajh wfydais lsÍu ±laúh yelsh' fujeks úg§ .kqfokq folu tlla fia i,ld ls%hdl< hq;= fõ'

NdKav úlsKSu

my; i|yka ishü fldkafoais iemsfrkafka kï muKla NdKav úlsKSfuka jk whNdrh y÷kd.; hq;= fõ'

(a) NdKavj, ysñlug wod< ie,lsh hq;= uÜgfï wjodkï iy m%;s,dN ixúOdkh u.ska

.ekqïlre fj; udrelr ;sìh hq;=h'

(b) ixúOdkh u.ska idudkHfhka ysñlu yd ne¢ ksrka;rfhka l<ukdlrK

lghq;=j,g odhl;ajh imhkq ,nk uÜgug fyda úl=Kk ,o NdKav u; we;sjk iM,odhs md,kh Tjqka fj; ;nd fkd.; hq;=h'

(c) whNdrfha m%udKh úYajikShj ueksh yelsùu'

(d) .kqfokqj wdYs%; wd¾Ól m%;s,dN" ixúOdkh fj; .,dtafï iïNdú;djhla mej;Su'

(e) .kqfokqjg wod<j ±kgu;a ork ,o msßjeh fyda ±Íug kshñ; msßjeh úYajdikShj ueksh yelsùu'



ysñlug wod< ie,lsh hq;= wjodkï iy m%;s,dN" ixúOdkh úiska .ekqïlre fj; udrelrkq ,nkafka l=uk wjia:dfõ§ o hkak ;lafiare lsÍu i|yd .kqfokqfõ wjia:djka mÍlaId lsÍu wjYH fõ' fndfyda wjia:djkays§ .ekqïlre fj; ffk;sl ysñlu yd ne¢ wjodku fyda NdrldÍ;ajh udreùu;a iu.u ysñlu yd ne¢ wjodkï iy m%;s,dN .ekqïlre fj; udrefjkq we;' fuh fndfydaúg is,a,r úl=Kqïj,§ isÿjkq we;' wfkl=;a wjia:djkays§ ysñlu yd ne¢ wjodkï iy m%;s,dN .ekqïlre fj; udreùu" ffk;sl ysñlu fyda NdrldÍ;ajh udreùu isÿjk wjia:djg jvd fjkia wjia:djl§ isÿjkq we;'

wd¾Ól m%;s,dN .,dtau ;yjqre fõ kï" whNdr y÷kd.; hq;= fõ' flfiafj;;a" whNdrfha we;=<;a whNdr w.hkaf.a Wm,íêùu iel iys; kï" Wm,íê fkdúh yels whNdrfha m%udKh" úhoula f,i ie,lsh hq;= w;r ta i|yd lsisúfgl ±kgu;a y÷kdf.k we;s whNdrh yryd .e,mqï isÿlsÍug bvfkdfokq we;'

WodyrKhla f,i" tla;rd NdKavhla úlsKSfï .kqfokqjl whNdrh re' 100"000 la f,i y÷kdf.k we;s w;r thska re' 75"000 la wkd.;fha§j;a fkd,efnkq we;ehs wfmalaIs; kï" fuu re' 75"000 i|yd úhoula f,i ie,lsh hq;= w;r tA fjkqfjka wdodhug .e,mqï fkdl< hq;=h'

hïlsis .kqfokqjl wdodhï iy úhoï hk folu ;sfíkï wdodhï iy úhoï hk folu iuld,Skj y÷kd.; hq;= fõ' fuu ls%hdj,sh" wdodhï iy úhoï .e,mSu hkqfjka y÷kajkq ,efí' lsishï .kqfokqjl úhou" úYajikShj y÷kd.ekSug fkdyels fyda ÿIalr jkafka kï" wkqrEmS wdodhuo y÷kdfkd.; hq;= w;r" l,ska ,o w;a;sldrï lsisjla fõkï" th j.lSula f,i ie,lsh hq;= fõ'

fiajd iemhSu

fiajdjla iemhSu we;=<;ajk .kqfokqjl m%;sM,h" úYajikShj weia;fïka;= l<yels úg uQ,H ;;a;aj m%ldYk Èkg tu .kqfokqj wjika lr we;s uÜgug fhduq fjñka tu .kqfokqj wdYs%; wdodhu y÷kd.; hq;=h' my; i|yka ishü fldkafoais iemsfrkafka kï muKla .kqfokqjl m%;sM,h úYajdikShj weia;fïka;= l< yels fõ'

(a) wdodhfï m%udKh úYajikShj ueksh yelsùu'

(b) .kqfokqj wdYs%; wd¾Ól m%;s,dN ixúOdkh fj; .,d tAhehs iïNdú;djhla mej;Su'

(c) uq,H ;;a;aj m%ldYk Èkg" .kqfokqfõ ksulr we;s uÜgu úYajdikShj ueksh

yelsùu'

(d) .kqfokqj fjkqfjka ork ,o msßjeh iy .kqfokqj ksudlsÍu i|yd ±Íug kshñ;

msßjeh úYajdikShj ueksh yelsùu'



ksulrk ,o m%;sY; l%uh fhdodf.k uQ,H ;;a;aj m%ldYk Èkg .kqfokqjl ksulr we;s uÜgu i,ld n,kq ,efí' fuu l%ufha§" fiajdj imhk ,o ld,mßÉfþohg wod< wdodhu ksismßÈ y÷kd.kq ,nk w;r fuu l%uh LKAS 11 u.skao ks¾foaY lr we;'

wd¾Ól m%;s,dN ,eîu ;yjqre kï muKla" wdodhu y÷kd.; hq;= fõ' flfia fj;;a" ±kgu;a y÷kdf.k we;s wdodhu Wm,íê ùu iïnkaOfhka lsis÷ ielhla mj;Skï" tu m%udKh i|yd ±kgu;a y÷kdf.k we;s wdodhug .e,mqï isÿ fkdl< hq;= w;r ta i|yd úhoula f,i ie,lsh hq;= fõ'

.kqfokqjl ksulr we;s m%;sY;h .Kkh lsÍu i|yd l%u lsysmhlau mj;sk neúka ixúOdkh úiska ±kgu;a imhk ,o fiajdfõ jákdlu weia;fïka;= lsÍu i|yd jvd;a úYajikSh l%uhla fhdod.; hq;=h'

.kqfokqfõ iajNdjh wkqj fhdod.; yels l%u iuyrla my; ±lafõ'

(a) fï jk;=re wjika lr we;s jev iïnkaOfhka iuyr úfYaI{hka úiska ksl=;a lr

we;s iy;slhla'

(b) ±kgu;a imhk ,o fiajdjka" iemhSug kshñ; uq¿ fiajdfõ m%;sY;hla f,i

±laùu'

(c) uQ,H ;;a;aj m%ldYk Èkh f;la imhk ,o fiajdjka" iemhSug kshñ; uq¿ fiajdfõ

m%;sY;hla f,i ±laùu'

wfkl=;a ls%hdldrlï yd iei£fï§ lsishï ls%hdldrlula jvd;a jeo.;a jkafka kï" tu úfYaI ls%hdldrlu wjika jk f;la wdodhï y÷kd.ekSu ú,ïNkh lsÍu lrkq ,efí' fiajd iemhSu iïnkaO .kqfokqjl§ wjika ksIamdÈ;fha jákdlu weia;fïka;= lsÍu ÿIalr fõ kï y÷kd.;a úhoï iy iïNdù ,eîï muKla wdodhu f,i y÷kd.kq ,efí' WodyrKhla f,i" wjidk m%;sM,h fïjk ;=re;a y÷kd.; fkdyels jHdmD;shl fï olajd ork,o úhoï re' 500"000 la jk w;r fuu m%udKh kej; whlr.; yels njg ;yjqre ù we;akï muKla tu m%udKh ^re' 500"000& wdodhula f,i y÷kd.; hq;=h'



fmd,S" ,dNdxY iy mqrialdr

fuu wdodhu y÷kd.; hq;af;a my; wjia:djkays§ muKs'

(a) .kqfokqj yd ne¢ wd¾:sl m%;s,dN ixúOdkh fj; .,dtahehs iïNdú;djhla

mej;Su'

(b) wdodhfï m%udKh úYajdikShj ueksh yelsùu'

wdodhu" my; moku u; y÷kd.; hq;= fõ'

(a) j;alu u; iM,odhS bmehSu" ie,ls,a,g .kq ,nk ld, iudkqmd; mokula u;

fmd,sh y÷kd.; hq;= fõ'

(b) wod< .súiqfï yrhg wkql+,j WmÑ; moku u; mqrialdr y÷kd.; hq;= fõ'

(c) f.ùï ,eîu iïnkaOfhka jQ fldgiaysñhkaf.a whs;sh ia:dms; jQ úg ,dNdxY

y÷kd.kq ,efí'

fmd,S orkq ,nk wdfhdackhla w;am;a lr.ekSug fmr f.ùug kshñ; fmd,sh WmÑ; fldg we;súg" miqld,Sk fmd,S ,eîï" w;am;a lr.ekSug fmr iy w;am;a lr.ekSug miq ld,Éfþo w;r fjkal< hq;=h' w;am;a lr .ekSug miq fldgi muKla wdodhu f,i y÷kd.kq ,efí'




uQ,H m%ldYk w¾: ksrEmKh

,dNodhs;ajh iy m%;s,dN (Profitability & Return)

,dNodhS wkqmd; (Profitability ratios)

(a) o< ,dNh" úl=Kqïj, m%;sY;hla f,i

(b) úl=Kqïj, m%;sY;hla f,i Y=oaO ,dNh

(c) j;alï msßjegqï wkqmd;h

o< ,dNh" úl=Kqïj, m%;sY;hla f,i

fuu.ska iud.ula" fmdÿ ld¾hh msßjehla i,ld ne,Sug fmr Wmhk ,o wdodhfuka Wmhd we;s o< wdka;slh ukskq ,nhs' fuh my; mßÈ .Kkh l< yelsh'

o< ,dN wkqmd;h = o< ,dNh x 100 úl=Kqï

WodyrKh

my; o;a; 2016 ud¾;= 31 ka wjika jir i|yd BIG PLC. wdh;khg wod< fõ'

úl=Kqï $ wdodhu re' ñ,shk 500

úl=Kqï msßjeh re' ñ,shk 200

o< ,dNh re' ñ,shk 300

o< ,dN wkqmd;h .Kkh lrkak' o< ,dN wkqmd;h = ñ,shk 300 x 100

ñ,shk 500

= 60%

fuhska woyia jkafka" iud.u úiska isÿ lrkq ,nk iEu re' 100 l úl=Kqula i|ydu re' 60 l o< ,dNhla Wmhk njh' idudkHfhka fuu wkqmd;h" j¾Ifhka j¾Ihg fjkia fkdjkq we;' o< ,dN wkqmd;slfha fjkila we;akï th fidhd ne,sh hq;=fõ'



úl=Kqïj, m%;sY;hla f,i Y=oaO ,dNh (Net profit as a percentage of sales)

fuu wkqmd;h u.ska Y=oaO ,dNh iy úl=Kqï w;r iïnkaO;djh fmkakqï lrhs' th my; mßÈ .Kkh flf¾'

Y=oaO ,dN wkqmd;h = Y=oaO ,dNh x 100 úl=Kqï

WodyrKh:

my; o;a; BIG PLC iud.ug wod< fõ'

úl=Kqï re' ñ,shk 500 Y=oaO ,dNh re' ñ,shk 100 Y=oaO ,dN wkqmd;h .Kkh lrkak'

Y=oaO ,dN wkqmd;h =100 x 100 500

= 20%

fuhska woyia jkafka jHdmdrh re' 100 l úl=Kqulska re' 20 l Y=oaO ,dNhla Wmhkq ,nk njh'

j;alï msßjegqï wkqmd;h (Assets Turnover ratio)

iud.ul wdfhdackh lr we;s j;alï" tys úl=Kqï W;amdokh lsÍu i|yd fl;rï ld¾hlaIu;djhlska lghq;= lrkafkao hkak fuu wkqmd;fhka ukskq ,efí' th my; mßÈ .Kkh lrkq ,efí'

j;alï msßjegqï wkqmd;h = úl=Kqï uq¿ j;alïj, idudkHh

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