CSE - Understanding Financial Statements

uq,H jd¾;d f;areï .ekSu




ye¢kaùu

uQ,H m%ldYk

uQ,H m%ldYk ms<sfh, lsÍfï uQ,O¾u

.sKqïlrK uQ,O¾u (Accounting Principles)

.sKqïlrK ixl,am (Accounting Concepts)

.sKqïlrK m%ñ;j, wruqK

uQ,H m%ldYkj, mrud¾:h

uQ,H ;;a;aj m%ldYh ^fYaI m;%h& (Statement of Financial Position)

fYaI m;%hg wod, .sKqïlrK igyka

wdodhï m%ldYkh (Statement of Comprehensive Income)

ysñlï fjkiaùfï m%ldYh (Statement of Changes in Equity)

uqo,a m%jdy m%ldYh (Statement of Cash Flow)

uQ,H m%ldYk u; ú.Kljrhdf.a jd¾;dj (Auditors Report)

ú.Kljrhdf.a jd¾;dfõ uQ,sl wx.hka

uQ,H m%ldYk ms<sn|j l<ukdlrKfha j.lSu

iajdëk ú.Kljrhdf.a jd¾;dj

fjk;a ffk;sl yd kshdul wjYH;djhka ms<sn| jd¾;dj

ú.Kljrhdf.a u;fha úúO iajrEmhka

ú.Kljrhdf.a u;hg n,mdkakd jQ lreKq

uQ,H jd¾;djl wka;¾.; wfkl=;a jeo.;a f;dr;re

wkqmd; j¾. (Types of ratios)

wkqmd; úYaf,aIKfha iSudjka

mgqk

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ye¢kaùu

fuu lD;sh ;=<ska wfmaCId lrkqfha iSñ; fmdÿ iud.ul

ysñlï (ialkaO) m%d.aOkfha wruqo,a fhoùug wfmaCId

lrkq ,nk wdfhdaclhl=g tu iud.fï fufyhqï

ls%hdldrlï yd uQ,H ;;a;ajh ms<sn|j lsishï wjfndaOhla

,nd.kq yelsjkq msKsi,iud.ula úiska m%isoaO lrkq ,nk

uQ,H jd¾;d ms<sn|j uQ,sl ye¢kaùula bÈßm;a lsÍuhs.

fuys§ uq,skau wdfhdackhla hkq l=ula±hs jgyd .ekSu

jeo.;a fõ fndfydaúg fldgia fjf<|fmd< ;=<ska iud.ï

j, ialkaO m%d.aOkfha wdfhdackh lsßug n,dfmdfrd;a;=

jk wdfhdaclhskaf.a wfmaCIdj jkqfha b;d flál,

lska m%udKj;a ,dNhla Wmhd .ekSuhs. Tjqka fndfydaúg

fldgil ñ, flfrys n,mdk uQ,sl isoaOdka;uh lreKq

ms<sn|j lsis÷ ie,ls,a,la fkdolajd fyda fkd±kqj;alu

ksid fjf<|fmd< rgdj u; (momentum) yd wkqlrKh

lsÍu ;=<ska fláld,Sk ,dN wfmaCIdfjka fldgiaj,

wdfhdackhg fm,fò. fujeks yeisÍula b;d wjokï

iy.; jk w;r fndfydaúg wjidkfha ;ud fhojQ

uqo,j;a ,nd .ekSug fkdyelsj ±ä w,dNodhS

;;a;ajhkag uqqyqK§ug isÿfõ. fï wdldrfhka iud.ï

fldgiaj, uqo,a fhoùu wdfhdackhla fkdjk w;r th

iufmaCIKh (speculation) fõ.

wdfhdackhla hkq ;u b;sßlr.;a fyda fjk;a wdldrh

lska ,nd.;a uqo,a jeä m%;s,dNhla wfmaCIdfjka lsishï

idOdrK ld,hla ;=< j;alul fhoùuhs. fujeks

wdfhdaclhl=g uq¾: j;alï j, fukau uQ,H j;alï j,o

;u wruqo,a wdfhdackh l<yelsh’. uq¾: j;alï hkq bvï, hka;% iQ;%, hdkjdyk wd§ iamDIH j;alï fõ. uQ,H j;alï

hkq Tn úiska wdfhdackh lrkq ,nk wruqo,a fjkqfjka

Tng iud.ula úiska ksl=;alrkq ,nk uQ,H iq/l=ï m;%

fõ. tkï fldgia yd Khlrhs. fudfyd;la fï ms<sn|j

is;d n,kak. Tn úiska iud.ul fldgia ñ,§ .ekSfï§

Tnf.a uqo,a wod, iud.ug .,d hhs tf,i tl;= lr.;a

wruqo,a j,g iud.u l=ula isÿ lrkq weoao@

Tjqka fndfydaúg isÿlrkqfha tu wruqo,a ;u jHdmdßl

fyda ksIamdok lghq;= i|yd fhoùuhs. tkï fndfydaúg

uq¾; j;alï j, wdfhdackhhs. bvï, f.dvke.s,s, hka;%

iQ;%, ksIamdokhg wjYH wuqøjH, fiajl fõ;k f.ùï

yd wfkl=;a Wmldrl fiajd i|yd f.ùï wdÈh i|yd

fuu uqo,a fhdojhs. ta ;=<ska fuu iud.u n,dfmdfrd;a;=

jkqfha ,dNhla bmhSughs. fuf,i iud.u úiska wruqo,a

jvd;a ld¾hCIu yd M,odhS f,iska uq¾; j;alï j,

wdfhdackh l,fyd;a muKla Tnf.a wdfhdack uqo,g

Tng m%;s,dNhla wfmaCId l< yelsh. tfia fkdue;s

jqjfyd;a Tn wdfhdackh l< uqo,j;a Tng ,nd.;

fkdyels úh yelsh’. tkï wdfhdackfha lsishï

wjodkula we;. fuu wjodku wju lr.eksug kï Tn

úiska iud.ul fldgia ñ,§ .ekSfï§ tu iud.fï

fufyhqï iy uQ,H ;;a;ajh ms<sn|j fidhd ne,sh hq;=h’. ta i|yd Tng iud.fï uQ,H yd fufyhqï ls%hdldß;ajh

ms<sn|j f;dr;=re wjYH fõ. fuf,i iud.ula ms<sn|j

Tng f;dr;=re ,nd.; yelafla flfiao@

by; mekhg Èhyels fláu ms<s;=r jkqfha iud.fï uQ,H

m%ldYk mßYS,kh lsÍuhs.

uQ,H m%ldYk (Financial statements)

iud.ula úiska uQ,H m%ldYk uyckhd fj; bÈßm;a

lrkq ,nkafka jd¾Isl jd¾;dj (Annual report) ;=<sks. iud.ula úiska iEu fodf,dia uilgu jrla jd¾Isl

jd¾;djla ksl=;a lrhs. we;eï iud.ï iEu j¾Ihlu

foieïn¾ 31 Èkg uQ,H m%ldYk ms<sfh< lrkq ,nk w;r

wfkla iud.ï ud¾;= 31 Èkg uQ,H m%ldYk ms<sfh< lrhs. jd¾Isl jd¾;djl wvx.= uQ,H m%ldYk lÜg,hl my;

±lafjk ixrplhka wka;¾.; fõ.

^1& jd¾;d lrk Èkg iud.fï uQ,H ;;a;ajh fmkakqï

lrk fYaI m;%h.

^2& ld,mßÉfþofha fufyhqï m%;sM, fmkajk

wdodhï jd¾;dj.

^3& ld,mßÉfþoh i|yd ysñlï fjkiaùfï m%ldYkh.

^4& ld,mßÉfþoh i|yd uqo,a m%jdy m%ldYh.

^5& idrdxY.; jeo.;a .sKqïlrK m%;sm;a;s, igyka iy

fjk;a wkdjrKh l<hq;= f;dr;=re.

^6& tfukau ú.Klf.a jd¾;djo uQ,H m%ldYk yd

iïnkaO jeo.;a ,shú,a,ls.

fuu lD;sfha bÈß mßÉfÊo j,§ by; jd¾;d tlsfkl

fjk fjku idlÉPd lrk w;r Bg m%:u uQ,H jd¾;d

ms<sfh, lsÍfï fmdÿ .sKqïlrK uQ,O¾uhka ms<sn|j

wjOdkh fhduq lruq.

01


uQ,H m%ldYk ms<sfh, lsÍfï uQ,O¾u

uQ,H m%ldYk ms<sfh, lsÍfï uQ,O¾u ms<sn|j idlÉPd

lsÍfï§ uQ,H m%ldYk ms<sfh, lsÍfï ls%hdj,sh ke;fyd;a

.skqïlrK ls%hdj,sh ms<sn|j i,ld ne,Su jà fï ;=<ska

uQ,H m%ldYk j, úIh m:h ms<sn|j Tng hï woyila

,nd.; yelsh’.

ls%hd ksÍCIKh lsßu

wd¾Ól ls%hd fjkafldg y÷kd.ekSu

wd¾Ól ls%hd uqo,a tall j,ska uekSu

uqo,ska ueksh yels ls%hd igyka lsÍu

igyka lrk ,o .kqfokq iy isoaëka j¾. lsÍu

idrdxY lsÍu

uQ,H m%ldYk ms<sfh< lsÍu

by; rEm igykg wkqj uQ,H j¾;dj,g we;=<;a jkqfha

uqo,ska ueksh yels .kqfokq iy isoaëka muK’. tkï

uqo,ska ueksh fkdyels .kqfokq iy isoaëka uQ,H jd¾;d

;=<ska fkdfmkajhs. by; fmkakqï lrk ,o wdldrhg

wd¾Ól ls%hdjka uQ,H m%ldYk njg mßj¾;kh lsÍfï§

wkq.ukh lrkq ,nk .sKqïlrK uQ,O¾u ms<sn|j

wjfndaOhla ;sîu jeo.;a fõ. ukao ta ;=<ska uQ,H jd¾;dj,

we;=<;a f;dr;=rej, iSudjka fukau .=Kd;aulNdjh

ms<sn|j Tng hï wjfndaOhla ,nd.; yelsh.

.sKqïlrK uQ,O¾u (Accounting Principles)

uQ,H m%ldYkj, wka;¾.; jkqfha jHdmdßl wdh;khl

isÿjk .kqfokq iy isoaëkah. kuq;a iEu .kqfokqjla

yd isoaêhlau .sKqï jd¾:dj, igyka fkdlrhs. ukao

th m%dfhda.slj l< fkdyels neúks. tu ksid .kqfokqq

iy isoaëka .sKqï jd¾;dj, igyka lsÍug fmdÿfõ

ms<s.;a .sKqïlrK uQ,O¾u iuqodhla f.dvk.d we;.iEu wdh;khlau fuu .sKqïlrK uQ,O¾u wkq.ukh

l<hq;= w;r tfia fkdue;s jqjfyd;a tlu wdh;khla

úiska ms<sfh< lrkq ,nk j¾I foll uQ,H jd¾;d

fukau wdh;k foll uQ,H jd¾:d ixikaokh lsÍu

l<fkdyels jkq we;. fmdÿfõ ms<s.;a .sKqïlrK

uQ,O¾u hgf;a .skqïlrK ixl,am yd .sKqïlrK m%ñ;s

jeo.;a fõ.

.sKqïlrK ixl,am (Accounting Concepts)

.sKqïlrKfha úldYkh;a iuÕ uQ,H m%ldYkj,

.=Kd;aulNdjh /l.ekSu i|yd;a, tu uQ,H m%ldYk

mßYS,kh lrk md¾Yajhkag jvd M,odhS f,i f;dr;=re

iemhSu i|yd;a hï hï fmdÿ iïu;hka f.dvke.S we;s

w;r tajd .sKqïlrK ixl,am f,i ye¢kafõ. flfia

jqjo .sKqïlrK ixl,am ;=<ska uQ,H jd¾;d ;=<ska bÈßm;a

lrkq ,nk f;dr;=rej, lsishï iSudùula isÿfõ. tuksid

.sKqïlrK f;dr;=re iSudlrkq ,nk tjeks .sKqïlrK

ixl,am lsysmhla my; úia;r flf¾.

tall ixl,amh (Entity Concept)

ñka woyia lrkqfha jHdmdr tallhla tys whs;slrejkaf.

ka fjka jQ iajdëk meje;aula mj;akd nj ms<s.ksñka

uQ,H m%ldYk ms<sfh< l<hq;= njhs. tkï .sKqï ;eîfï

ld¾hh i|yd jHdmdrh, tys whs;slrejkaf.ka yd fjk;a

jHdmdr tallhkaf.ka neyer jQ fjku tallhla f,i

i,lk nj fuu ixl,amfhka lshfõ. uQ,H m%ldYkj,g

fuu ixl,amfha n,mEu jkqfha

^1& uQ,H m%ldYk j, YS¾Ifha jHdmdrfha ku olajd ;sîu.

^2& whs;slref.a ysñlu fYaI m;%fha j.lSula f,i olajd

;sîu.^3& whs;slref.a fm!oa.,sl f;dr;=re lsisjla jHdmdßl

fmd;aj, jd¾;d fkdlsÍu.

uQ,H ñkqï ixl,amh

(Money Measurement Concept)

uqo,ska ueksh yels .Kqfokq iy isoaëka muKla .sKqï.;

l<hq;= nj fuu ixl,amfhka lshfõ. fuu ixl,amh

fhdod.ekSfuka u;=jk .egqÆ my; mßÈ fõ.

• uqof,a w.h ia:djr nj Wml,amkh lsßu.• uqo,ska ueksh fkdyels .Kqfokq iy isoaëka .sKqï.;

lsÍula isÿ fkdùu. fï ksid jHdmdrh i;=

l<ukdlrK yelshd, fiajl oCI;d jeks uqo,ska

ueksh fkdyels iïm;a .sKqï.; lsÍula isÿfkdfõ. fndfyda iud.ï j, jd¾Isl jd¾;dfõ l<ukdlrejka

ms<sn| f;dr;=re fjku bÈßm;a lrkqfha uQ,H ñkqï

ixl,amfha iSudjka uÕyrjd .ekSugh.

02


ft;sydisl msßjeh ixl,amh

(Historical Cost Concept)

j;alï w;am;alr .ekSfï§ fyda fiajdjla ,nd.ekSfï§

jHdmdrhg f.ùug fyda ±Íug isÿjk i;H msßjeh u;

tu w.hka jd¾;d l<hq;= nj fuu ixl,amh wkqj

ms<s.efka. fuys n,mEu jkqfha j;alï ft;sydisl msßje-

hg igyka lsÍu ;=<ska fYaI m;%fhka i;H yd idOdrK

;;a;ajhla fmkakqï fkdlsÍuh’. flfia jqjo j;alï

tajdfha j¾;udk w.hg m%;Hd.Kkh lsßu u.ska

ft;sydisl msßjeh ixl,amfhka neyerúh yelsh’. tuksid

Tn úiska i,ld n,k wdh;kfha j;alï m%;Hd.Kkh

fldg ;sfío? hkak ms<sn|j ie<ls,su;a úh hq;=h’.

WmÑ; ixl,amh (Accrual concept)

ld,Éfþohg wod, uQ,H m%ldYk ili alsÍfï§ wdodhï

yd úhoï ie,lsh hq;af;a uqo,ska ,enQ fyda uqo,ska f.jQ

m%udKh u; fkdj ld,hg wod, jk wdodhï yd úhoï

m%udKh u; nj fuu ixl,amfhka lshfõ. WmÑ; moku

fhdod.ekSu ksid my; whs;uhka fYaI m;%fha§ y÷kd

.ekSug mq,qjks. ^1& WmÑ; wdodhï

^2& WmÑ; úhoï

^3& l,ska f.ùï

^4& l,ska ,eîï

tneúka WmÑ; moku fhdod.ekSu ksid tla .sKqï j¾I-

hl uQ,H m%;sM, ;j;a j¾Ihl uQ,H m%;sM, iuÕ my-

iqfjka iei£fï yelshdj ,efí.

úplaIK ixl,amh$ wdrCIK ixl,amh

(Prudence Concept)

.sKqï j¾Ihl whNdr m%;sM, .Kkh lsÍfïÈ yd fYaI

m;%h u.ska uQ,H ;;a;aj m%ldY lsÍfï§ jHdc wkaoñka

jHdmdrfha ;;a;ajh wê ;lafiarelr ±laùula fkdjk

wdldrhg uQ,H m%ldYk ms<sfh< l<hq;=ùu úplaIK

ixl,amhhs. fuu ixl,amhg wkqj i;H jYfhka Wm,íê

ù we;s wdodhï muKla ie,ls,a,g .kq ,nk w;r, isÿfõ

hehs wfmaCIs; úhoï fyda w,dN i|yd m%udKj;a fjkalsÍï

we;s flf¾. tuksid uQ,H m%ldYk lÜg,hlska ksrEmkh

lrk f;dr;=re jvd;a wdrCIKjdÈ tajd fõ.

wkdjrK ixl,amh$ fy<sorõ lsÍfï ixl,amh

(Disclosure Concept)

uQ,H m%ldYk ms<sfh< lsÍfï§ jeo.;a f;dr;=re iEu tl-

lau fy<sorõ l< hq;= nj fuu ixl,amfhka lshfõ. fï

wkqj uQ,H m%ldYk bÈßm;a lsÍfï§ tajd iuÕ j;alï

;lafiare lsßu, CIh lsÍu hkdÈh iïnkaOfhka wkq.

ukh l< m%;sm;a;s fy<sorõ lSÍu wjYH fõ. kS;suh

wjYH;d, jD;a;Sh .KldêldÍ wdh;kj, ks¾foaYs;

.sKqïlrk iïu; hkdÈhg wkql+,j f;dr;=re fy<sorõ

flf¾.

.sKqïlrK m%ñ;j, wruqK

uQ,H m%ldYk ilialsÍfï yd bÈßm;a lsÍfï ld¾hh i|yd

fhda.H .sKqïlrK Ndú;hka yd ks¾foaYhka bÈßm;a lsÍu

.sKqïlrK m%ñ; j, uQ,sl wruqK fõ. .sKqïlrK m%ñ;

u.ska uQ,H m%ldYk ilia lrkakka yd mßYS,kh lrkakka

w;r fmdÿ wjfndaOhla we;s lrk w;r uQ,H jd¾;dlrK-

fha§ ishü uQ,H m%ldYk .sKqïlrK m%ñ;Skag wkql+,j

ilia flf¾ hehs Wml,amkh flf¾. tneúka uQ,H

m%ldYk j,ska wfmaCIs; mrud¾: bgqlr.ekSug .sKqïl-

rK m%ñ; wkq.ukh lsÍu w;HjYH fõ.

.sKqïlrK m%ñ; iïnkaOfhka mq`M,a wjfndaOhla

mdGlhdg ;sîu w;HjYH fkdfõ. ukaoh;a uQ,H

m%ldYk .sKqïlrK m%ñ;Skag wkql+,j ilia lr

we;so hk j. ú.Kl úiska ú.Kk jd¾;dfjka bÈßm;a

lrk w;r .sKqïlrK m%ñ; ms<sn|j wOHkh

.KldêlrKh jD;a;shg wod, ld¾hhla jk w;r ta

i|yd úfYaI ksmqK;djhla ;sìh hq;= jk w;r th

idudkH mqoa.,fhl=g wjfndaO lr.ekSu wiSre ld¾hhls.

uQ,H m%ldYkj, mrud¾:h (

jHdmdrhla ms<sn|j we,aula olajk md¾Yajhkag Tjqkaf.a

úúO f;dr;=re wjYH;djhka imqrd,kq msKsi jHdmdrhl

uQ,H ;;a;ajh ,dNodhs;ajh iy uqo,a m%jdyhka ms<sn|j

f;dr;=re iemhSu uQ,H m%ldYkj, wruqK fõ. jHdmdrfha

uQ,H ;;a;ajh ms<sn| f;dr;=re fYaI m;%fhka fmkajkq

,nk w;r ,dNodhs;ajh ms<sn| f;dr;=re wdodhï jd¾;d-

fjkao uqo,a m%jdyhka ms<sn| f;dr;=re uqo,a m%jdy m%ldY-

fhkao fmkakqï lrhs.

uQ,H m%ldYk ;=<ska my; ±lafjk oE iïnkaOfhka

f;dr;=re imhhs.• j;alï (Assets)• j.lSï (Liabilities)• ,dN iy w,dN (Profits and loss)• ialkaOh (Equity)• uqo,a m%jdyhka (Cash flows)• ialkaOfha fjkiaùï (Changes in equity)fuu tlsfklla mo wod, uQ,H m%ldYk hgf;a úia;r

flf¾.

03


uQ,H ;;a;aj m%ldYh ^fYaI m;%h&

(Statement of Financial Position)hï ksYaÑ; Èklg jHdmdrfha uQ,H ;;a;ajh fmkakqï

lsßu i|yd jHdmdrfha j;alï, j.lSï, ialkaOh hk fïjd

we;=<;a lrñka ms<sfh, lefrk uQ,H m%ldYkh fYaI m;%h

hkqfjka ye¢kafõ. fuu m%ldYkh j¾;udkfha y÷kajkq

,nkafka uQ,H ;;a;aj m%ldYkh f,isks. we;af;kau fYaI

m;%h hkq jHdmdrfha uQ,H ;;a;ajh ms<sìUq lrk levm;la

nÿh. tkï fYaIm;%h ms<sfh< lrkq ,nk Èkg wdh;kh

j;alï } ialkaOh + j.lSï

Assets = Equity + Liabilities±ka wms fYaIm;%fha wdlD;shla iu. tys wka;¾.;h ms<sn|j §¾> jYfhka i,ld n,uq

....................... iud.u

...................... Èkg uQ,H ;;a;aj m%ldYkh.

j;alï

cx.u fkdjk j;alï

foam<, msßh; yd WmlrK

wdfhdack foam<

wiamDIH j;alï

wdfhdack

cx.u j;alï

f;d.h

fjf<| ,eìh hq;=oE

wfkla cx.u j;alï

uqo,a yd uqo,a iudk oE

uq`M j;alï

ialkaOh yd j.lSï

m%ldYs; m%d.aOkh yd ixÑ;

m%ldYs; m%d.aOkh

idudkH fldgia

wfkl=;a fldgia

ixÑ;

m%;Hd.Kk ixÑ;h

fmdÿ ixÑ;h

r|jd.;a ,dNh

cx.u fkdjk j.lSï

È.=ld,Sk Kh$ Khlr

ú,ïNS; nÿ

È.=ld,Sk m%;smdok

igyka

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remsh,a iei÷ï j¾Ih

i;= j;alï j, ixhq;sh iy tÈkg tu j;alï uQ,Hkh

lr we;af;a flfia o hkak fmkakqï lrhs. jHdmdrh

wruqo,a iïmdokh lr.kq ,enQfõ flfiao@ tkï, ysñldr

m%d.aOkh fldmuKo, È.=ld,Sk Kh fldmuKo, fláld,Sk uQ,H ne£ï fldmuKo, hkak;a tf,i

/ialr.kq ,enQ wruqo,a È.=ld,Sk j;alïj, yd fláld,Sk

j;alïj, flfia wdfhdackh lr we;ao hkak fYaI

m;%fhka fmkajhs. tuksid fYaI m;%fha wka;¾.;h

iólrKhla wdY%fhka fmkakqï l< yelsh’. tkï,

04


by; iólrKfha ±lajQ mßÈ fYaIm;%fha uq`M j;alï j,

tl;=j uq`M ialkaOh yd j.lSï j,g iudk fõ. wms

uq,skau fYaIm;%fha j;alï wxYh i,ld n,uq.

j;alï

j;alï hkq jHdmdßl wdh;khla úiska w;am;a lrf.k

we;s iïm;a fõ j;alul we;s iqúfYaI;ajh tu.ska

jHdmdrh ;=<g wkd.; wd¾:sl m%;s,dNhka ckkh ùuh’. jHdmdrhla i;= j;alï iamDIH j;alï ^bvï, f.dvke.s,s, fudag¾ r:, hka;% jeks& yd wiamDIH îajdêldrh, fjf<|

,l=Kq, lS¾;skduh jeks& jYfhka y÷kd.; yels w;r

fYaIm;%h ms<sfh, lsÍfï§ cx.u fkdjk îa:djr& iy

cx.u j;alï jYfhka j¾.SlrKh lrkq ,efí.

fYaI m;%h ;=< j;alï fm<.iajkqfha øjYS,;d moku

u;h’. øjYS,;djh hkq j;alula w.fha m%udKd;aul wvq-

jlska f;drj blauKska uqo,a njg m;alr.ekSug we;s

yelshdjhs. fï wkqj fYaI m;%fha j;alï hgf;a by<skau

øjYS,;djh wvqu foam< msßh; yd WmlrK igykalrk

w;r my<skau igyka lrkqfha øjYS,;djfhka by<u uqo,a

iy uqo,g iudk oEh. kuq;a uQ,H wdh;k iïnkaOfhka

.;al< fuu j;alï fm<.eiau isÿlrkqfha jvd;a øjYS,

j;alfï isg øjYS,;dj wvqu j;alu jYfhks.

cx.u fkdjk j;alï

jHdmdrhg wkd.; uqo,a m%jdy ckkh lsÍfï yelshdj

we;s iajNdjfhkau .sKqï j¾Ihlg jvd wdhqld,hla we;s

j;alï cx.u fkdjk fyj;a ia:djr j;alï fõ. jHdmdßl wdh;khl iajNdjh iy ;ru f;areï .ekSug

tlS wdh;kfha ia:djr j;alï wOHhkh lsßu jeo.;a fõ. fYaI m;%fha uqyqKf;ys ia:djr j;alï wê;u

jYfhka ;ks ixLHdjla f,i bÈßm;a fldg we;s uq;a tys

iEu whs;uhla hgf;au igykla ;=<ska wfkl=;a f;dr;=re

bÈßm;a flf¾. WodyrKhla f,i foam< msßh; yd

WmlrK ie,ls,a,g .;aúg tajdfhys msßjeh fjku;a,

j;alï

cx.u j.lsu

fj<| yd wfkl=;a f.úh hq;= oE

È.=ld,Sk Kh j, cx.u fldgia

m%j¾:k nÿ nerlu

fláld,Sk m%;smdok

fláld,Sk Kh.eKqï

uq`M j.lSï

uq`M ialkaOh yd j.lSï

17

18

19

20

xxxxxxxxxxxxxxxxxx

CIh fjkalsßu fjku;a, bÈßm;a flf¾. CIh fjkalsßu

hkq fï olajd Ndú;h ;=<ska j;alfï isÿjQ f.ùhdu

ke;fyd;a w.h wvqùuhs. j;alfï j¾Ih uq, msßjeh

j¾Ih ;=< tl;=lsÍï. j¾Ih ;=< bj;alsÍï f,i o, tu

wdldrfhkau CIh ùï o bÈßm;a flf¾. fuys§ Tng

j;alfï msßjefhka fï olajd CIh jQ m%udKh wvql, úg

j;alfï j¾;udk ;;a;ajh ms<sn|j hï woyila ,nd.;

yelsfõ. j;alfï msßjeh fuka úYd, m%;sY;hla CIh ù

we;akï tu j;alfï ksIamdok M,odhs;djh yd

ld¾hCIu;djh my< w.hl mej;sh yelsh’.

cx.u j;alï

j;alul my; ,laIK we;akï th cx.u j;alï f,i

ye¢kafõ.• j;alu tÈfkod idudkH fufyhqï ls%hdj,sh ;=< uqo,a

njg m;alsÍug, úlsKSug fyda mßfNdackhg wfmaCId

lrhs.• jd¾;dlrk Èkfha isg udi 12 l ld,hla ;=< j;alï

Wm,íê lsÍug wfmaCId lrhs.

tÈfkod ksIamdok lghq;= i|yd wjYH wuqøjH f;d.h, tÈfkod wf,úh i|yd mj;ajdf.k hkq ,nk nvq f;d.h, Khg NdKav úlsKSu ;=<ska jHdmdrhg uqo,a f.úh hq;=

Khysñhka, fláld,Sk uQ,H iq/l=ïm;a yd w;e;s yd

nexl= uqo,a cx.u j;alï f,i ie,fla.

jHdmdrhla m%udKh blaujd cx.u j;alï mj;ajdf.k hdu

fukau wjYH m%udKhg wvqfjka cx.u j;alï j, wruqo,a

wdfhdckho wys;lrh’. m%udKh blaujd cx.u j;alï

mj;ajdf.k hdfuka kslrefka wruqo,a cx.u j;alï ;=<

isrù ;sîfuka ,dNodhs;ajh my< hk w;r cx.u j;alï

wvqfjka mj;ajdf.k hk wdh;khlg tÈfkod ksIamdok

fyda wf,úlrK lghq;= i|yd wjYH wuqøjH Y%uh yd

wfkl=;a fmdÿld¾h msßjeh ,nd.ekSug fkdyelsùfu-

ka wiSre;dj,g uqyqK§ug isÿfõ. by; cx.u fkdjk

j;alï fukau cx.u j;alï j, whs;uhkao fYaI m;%fha

05


uqyqKf;ys ;ks w.hla f,i fmkajkq ,nk w;r

fft;uhkaf.a úia;r i|yd wod, igyk ne,sh hq;=h

ialkaOh iy j.lSï (Equity and Liabilities)

fYaI m;%fha j;alï ;=<ska ksrEmkh jkafka jHdmdrfha

wruqo,a wdfhdackh lr we;af;a l=uk j;alïj,o hkakhs. tlS wdfhdack i|yd wruqo,a iïmdokh lr.;a wdldrh

fmkajkq ,nkafka ialkaOh iy j.lSï ;=<sks.

ialkaOh (Equity)

fuhska fmkakqïlrkqfha jHdmdrfha fldgia ysñhkag

jHdmdrh ms<sn|j we;s leue;a;hs. tkï, jHdmdrfha Y=oaO

w.hhs (Net worth). Y=oaO w.h hkq uq`M j;alï j,ska ndysr

md¾Yjhkaf.ka uQ,Hkh l< fldgi ûq`M j.lSï& wvql<

miq b;sßjk m%udKhh’. ialkaOh iukaú; jkqfha fldgia

m%d.aOkh yd ixÑ; j,sks.

m%ldYs; m%d.aOkh (Stated Capital)

tkï iud.u úiska fï olajd ksl=;afldg iy f.jd ksñ

m%d.aOkh kdñl w.hg ±laùuhs’ fldgia m%d.aOkh

idudkH fldgia (common stocks) iy jrKSh fldgia

(preference shares) jYfhka foj¾.hla we;s w;r

m%dfhda.slj fndfyda iud.ï j, olakg we;af;a idudkH

fldgia muK’. jrKSh fldgia i|yd jHdmdrfha ;SrK

.ekSfï§ Pkao jru ysñ fkdjk w;r fndfydaúg ksIaÑ;

,dNdxY wkqmd;slhla Tjqkg f.jhs. idudkH fldgia

i|yd ksIaÑ; ,dNdxY wkqmd;slhla fkdue;s w;r th

jHdmdrfha ,dN ;;a;ajh u; wOHCIljreka úiska ;SrKh

lrh’. idudkH fldgia m%d.aOkho Pkao n,h ysñ

(Voting) iy Pkao n,h rys; (Non Voting) f,i fldgia

follg fnfoa. Pkao n,h ysñ idudkH fldgila orka-

kl=g jd¾Isl uyd iNd /iaùul§ iud.u iïnkaOj .kq

,nk ;SrKj,§ Pkaoh mdúÉÑ lsÍug n,h ysñfõ. tfia

jqjo Pkao n,h rys; idudkH fldgila orkakl=g tjeks

n,;, ysñ fkdfõ. we;af;kau iud.ul whs;slrejka

ke;fyd;a wjodkï orkakka idudkH fldgia ysñhkah. ukao Tjqkg ksYaÑ; ,dNdxY wkqmd;slhla ysñ fkdjkjd

fukau iud.u wEjr lsÍul§ f.ùï lrkqfhao wfkl=;a

ishü f.ùï lsÍfuka miq b;sßjk uqo,lska ùu ksih’.

m%dlYs; m%d.aOkhg wu;rj jHdmdrfha mj;sk úúO jQ

ixÑ; i|ydo whs;shla jHdmdrfha ialkaO fldgia

ysñhkag ,efí. jHdmdrfha ,dN iïmQ¾Kfhkau ,dNdxY

jYfhka fnod yeÍula isÿ fkdlrhs kï tu

b;sßjk ,dNh wjqreÿ m;d jHdmdrh ;=< ixÑ;hla jYfh-

ka iuqÉÑ; fõ. we;eïúg úúO kï j,ska ̂ m%d.aOk ixÑ;, idudkH ixÑ;h, m%;Hd.Kk ixÑ;h& ixÑ; jHdmdrh

;=< mj;ajdf.k hkq ,efí.

tuksid jHdmdrhl uqo,a wdfhdackh lsÍug is;k

wdfhdaclhl= tlS jHdmdrfha whs;slrejkaf.a ialkaO

ms<sn|j wjodkh fhduq l< hq;=h’. ukao, jHdmdrfha

wjodkï iy.; wjia:djla ord isáug yels uQ,Hhk

ud¾.h jkqfha whs;slrejkaf.a ialkaOh neúks.

cx.u fkdjk j.lSï

fndfydaúg jHdmdrhla ia:djr j;alï uQ,Hhkh lrkqfha

ia:djr fyda È.=ld,Sk m%d.aOkh ;=<sk’. ta i|yd ysñldr

ialkaO m%d.aOkhg wu;r È.=ld,Sk Kh Ndú;lsÍu

fndfydaúg olakg ,efí. we;eï wdh;k nexl= iy

wfkl=;a uQ,H wdh;k j,ska Kh ,nd.kakd w;r

we;eïúg Khlr jeks fmdfrdkaÿ m;% ke;fyd;a iq/l=ï

m;a ksl=;a lrñka uyck;djf.ka Kh uqo,a /ialr .kS. fuf,i l=uk wdldrhlska Kh m%d.aOkh /ialr .;a;

o tajdfha we;s iqúfYaIs; ,CIKhka fndfydaúg tl yd

iudkh’. tkï,

(i) Kh m%d.aOkh i|yd jd¾Islj fyda w¾O jd¾Islj

tlÕ jQ fmd<shla f.ùug isÿùu. jHdmdrfha ,dnodhs;a-

jh fkdi,ld fuu fmd,S f.ùu isÿl< hq;= fõ.

(ii) lsishï tlÕjQ Èkl§ uQ,sl Kh uqo, tljr fyda

fldgia jYfhka f.úh hq;=ùu.

by; ldrKd fol ksid b;d by< uÜgñka Kh m%d.aOkh

mj;ajdf.k hdu we;eïúg wjodkï iy.; úh yelsh’.ukao jHdmdrfha ,dN fkdue;s j¾Ij,§ o fuu Kh fmd,S

iy jdßl f.ùï isÿ l<hq;= neúks. tjeks ;;a;ajhloS ta

i|yd jHdmdrhg ;j;a Kh .ekSu fyda jHdmdrfha we;eï

j;alï úl=Kd ±óu isÿl< hq;= úh yelsh’. tfukau úYd,

f,i Kh m%d.aOkhla mj;sk úg Kh ,ndfok md¾YAjh-

kao jHdmdßl ;SrK i|yd we;eï úg ueÈy;aùu

ke;fyd;a n,mEï lsÍug bv we;. cx.u fkdjk j.lSï

hgf;a fndfydauhla jHdmdßl wdh;kj, fYaIm;%fha

±lsh yels tla úfYaIs; wê;uhla i|yd Tnf.a wjodkh

fhduqlsßu jeo.;a fõ. tkï ú,ïNS; wdodhï nÿ

(Deferred income tax) ms<sn|jhs.

.sKqïlrK ,dNh;a wdodhïnÿ i|yd .Kkh lrkq ,nk

,dNh;a w;r fjkila we;. thg n,mdk tla m%Odk

ldrKhla jkqfha ia:djr j;alï CIhúuh’ jHdmdßl

wdh;khla kï ia:djr j;alï CIh lsÍfï§ ;u

wdh;kfha wNsu;h mßÈ CIh wkqmd; ;SrKh lrkq ,nhs. kuq;a wdodhï nÿ fomd¾;fïka;=j úiska nÿ

wdodhu .Kkh lsÍfï§ wdodhñka wvqlsÍug bvfok

m%d.aOk §ukd fmrlS jHdmdrh úiska ;SrKh l< CIh

06


wkqmd;hg jvd fjkiaùu fndfydaúg ±lsh yelsh’. WodyrKhla jYfhka hka;% i|yd wdodhï nÿ

fomd¾;fïka;=j ,ndfok m%d.aOk §ukdj msßjefhka

33 1$3] fõ. tkï jir ;=kla ;=< fuu j;alu iïmQ¾K-

fhka CIh l< hq;= fõ. kuq;a jHdmdßl wdh;kfha fuu

j;alu i|yd CIh wkqmd;h 20] úh yelsh‘. j;alfï

jákdlu re 150,000 f,i .;fyd;a, iud.fï wdodhï nÿ

j.lSu .Kkh lsÍfï§ jir ;=kl ld,hla mqrdjg Y=oaO

wdodhfuka jirlg re 50,000 ne.ska wvqlsÍug wjia:dj

wdodhï nÿ fomd¾;fïka;=j úiska ,nd foa kuq;a iud.fï

.sKqïlrK ,dNh .Kkh lsÍfï§ CIh úhoï f,i wvq

lsÍug yels jkafka jirlg re 30,000 ne.ska jir 5 la

i|ydh’. tkï m<uq jir ;=k ;=<§ nÿ whl< yels wdod-

hu jHdmdßl wdh;kfha .sKqïj,g wkqj nÿ fmr ,dNhg

jvd re 20,000 wvqjk w;r wjidk jir

fofla§ wdodhï nÿ fomd¾;fïka;=fõ kS;sj,g wkqj

.Kkh lrkq ,nk nÿ whl< yels wdodhu jHdmdrfha

fmd;aj, nÿ fmr ,dNgh jvd re 30,000 lska jeäh.

fï wkqj wmg fmkShkafka .sKqïlrK ,dNh u; .Kkh

lrkq ,nk noao;a wdodhï nÿ fomd¾;fïka;=j úiska wmf.

ka whlrk noao;a w;r fjkialï mj;sk njhs. flfiajq-

jo wdh;kh i;H jYfhkau f.jkq ,nkafka wdodhï nÿ

fomd¾;fïka;=fõ kS;sh u; .Kkh lrkq ,nk noaO

neúka j;alfï Ôj ld,h ;=< fuf,i nÿ wdodhï j,

mj;sk wiu;=,s;;djh ksid nÿ fmr ,dNfhao wi-

u;=,s;;djhla yg.kakd w;r ta ksid tu ld,mßÉfþo

fha wdodhï jd¾;d ^,dNh& iei£ug fkdyels jkq we;. fuu ÿ¾j,;djh u.yrjd .ekSug j;alfï CIh u; nÿ

f.ùug isÿjk uu wiu;=,s;;djh bj;alsÍu ú,ïî;

nÿ f,i fmd;a igykla muKla isÿ lrk w;r ta ;=,ska

jHdmdrhg i;H jYfhkau uQ,Huh j.lSula we;s fkdfõ. tuksid fuu ú,ïî; nÿ uQ,H m%ldY ú.%yfha§ j.lSu-

la f,i fkdi,lhs. fuu ;;a;ajh úY%du m%;s,dN j.lSu

ksido we;súh yelsh.

cx.u j.lSï

iEu jHdmdßl wdh;khlau mdfya .kqfokq isÿlrkqfha

w;amsg mokugu fkdjk w;r WmÑ; mokug ke;fyd;a

Kh mokugo .kqfokq isÿlrkq ,efí. fufyhqï pl%h

;=<§ ^fuys§ udi 12 l .sKqï j¾Ihla fufyhqï jl%h

f,i i,luq& f.jd ksoyia lsÍfï moku u; ,ndf.k

we;s NdKav yd fiajd fyda fláld,Sk Kh ^nexl= whsrdj

jeks& fjkqfjka l<hq;= f.ùï cx.u j.lSï f,i i,lh’. cx.u j.lSul my; ±lafjk ,CIK we;=<;a fõ.

^1& jHdmdrfha idudkH fufyhqï pl%h ;=< fíreï lsÍug

n,dfmdfrd;a;= jkakd jQ j.lSï

^2& jd¾;dlrK Èkfha isg udi 12 l l,mßÉfþohla ;=<

fíreïlsßug we;s j.lSï

Khysñhka, f.úh hq;= úhoï, fiajl §ukd wd§ WmÑ;h-

ka cx.u nerlï fõ. fïjd tÈfkod fufyqï lghq;= ;=<ska

cks; jk w;r we;eïúg tÈfkod fufyhqï lghq;= j,ska

neyerjo cx.u nerlï cks; fõ. WodyrK jYfhka Kh

.eKqïj, m%j¾:k j¾Ifha f.úh hq;= jdßl yd f.úh hq;=

fmd,S cx.u nerlï f,i igyka lrhs.

fYaI m;%hg wod, .sKqïlrK igyka

fYaIm;%h ;=< whs;uhka igyka lr we;af;a idrdxY.;

w.hka f,i muKs. tuksid fuu whs;u i|yd m%udKj;a

o;a; wkdjrKh l< hq;=hs. fuf,i wkdjrKh l<hq;=

wfkl=;a f;dr;=re .sKqïlrK igyka ;=<ska olajkq ,efí

fuf,i Wmj¾.SlrKhla f,i bÈßm;a l<hq;= f;dr;=re

r|d mj;skqfha YS% ,xld .sKqïlrk m%ñ; j, wjYH;d, whs;uhkaf.a m%udKh yd iajNdjh u;h’. fYaIm;%fha

wdlD;sfha olajd we;s mßÈ my; ±lafjk igyka i,ld

n,uq.

igyk 04 - foam, msßh; yd WmlrK

fuu .sKqïlrK igyk ;=<ska ia:djr j;alï j, msßjeh

f;dr;=re fukau CIh ms<sn| f;dr;=re ,ndfoa. my;

±lafjk mßÈ j;alïj, j¾Ih uQ, msßjeh;a, j¾Ih ;=<

ñ,È .ekSï, úlsKSï yd j;alï m%;Hd.Kkh lr we;akï

tu f;dr;=re fjku;a bÈßm;a flf¾. wjidkfha j¾Ih

w. j;alïj, msßjeh fmkajhs. tfukau j;alïj, CIh

fjkalsßïo fjku bÈßm;a flf¾. j¾Ih uq, CIh fYaIh, j¾Ih ;=< CIhùï, bj;a l< j;alïj, CIh wdÈh f,i

.e<mSu ;=<ska j¾Ih wjidkfha iuqÉÑ; CIh .Kkh

lrkq ,efí. fï wkqj wdfhdaclhl=g lsishï j;alï

j¾.hl msßjeh w.h;a fï olajd CIhlr we;s jákdlu;a

iiod j;alfï iajNdjh ms<sn|j lsishï wjfndaOhla

,nd.; yelsh.

07


msßjeh

whs;uh

Ëh fjkalsrsï

wdrïNl fYaIh

j¾Ih uq,

fYaIh

fldgia msßjeh fjf<|fmd< w.h

wdrïNl fYaIh

tl;= lsÍï

j¾Ih ;=< ±rE

msßjeh

j¾Ih ;=< ,shdy,

w.h

tl;= lsÍï

bj;a lsÍï

bj;a lsÍï

wjidk fYaIh

wjidk fYaIh

wjidk fYaIh

f.dvke.s,s

fudag¾ r:

,Snvq yd iúlsÍï

ld¾hd, WmlrK

Y=oaO w.h

f.dvke.s,s

fudag¾ r:

,Snvq yd iúlsÍï

ld¾hd, WmlrK

Y=oaO w.h

lS¾;skduh

fj<| ,l=Kq

iajdêldrh

ixj¾Ok msßjeh

61 mßmd,s;

ñ, m%ldYs;

ñ, m%ldYs; fkdjk

62 wdYs%; iud.ï

ñ, m%ldYs;

ñ, m%ldYs; fkdjk

63 fjk;a iud.ï

xxx

xxx xxx

xxxxxxxxxxxxxxxxxxx

xxxx

xxxx(xxx)

xxx xxx - xxx

xxx- -xxx

xxx xxx xxx

xxx xxxx(xxx)

xxx xxx xxx xxx

xxxxxx (xxx)xxx

xxx xxx

xxx xxxx(xxx)

xxx xxx xxx xxx

xxxxxx xxxxxx

xxx xxx xxx

xxx xxxx(xxx)

xxxxxx

xxxxxx

-xxx

xxxxxx

xxxxxx -xxxx

xxxx xxxx xxxx xxxx

xxxx xxxxx(xxxx)

xxxxxxxx xxxx

igyk 06 (- wiamDYH j;alï

lS¾;skduh, iajdêldrh yd ixj¾Ok úhoï jeks wiamDYH j;alï iïnkaOfhka tajdfha msßjeh, j¾Ih ;=< ±rE msßjeh, ,shdy, w.h yd j¾Ih w. w.h hkd§ f;dr;=re my; ±lafjk mßÈ bÈßm;a l< hq;=h’.

igyk 07 wdfhdack

iud.u úiska fjk;a wdh;kj, lrkq ,nk wdfhdack j, msßjeh fukau fjf<|fmd< w.hla ,nd.; yelskï

tajd fjk fjku bÈßm;a l< hq;=h’.

08

uq,H jd¾;d f;areï .ekSu 09

wfkl=;a uQ,H j;alï

ia:djr ;ekam;a xxx NdKavd.dr neÿïlr xxx ixj¾Ok neÿïlr xxx fjk;a iq/l=ïm;a xxx wfkl=;a uQ,H j;alï xxx xxx

igyk 9 ( fjf<| yd wfkl=;a ,eìhhq;= .sKqï

fjf<| Kh.e;shka xxxwvql<d ( wvudk Kh fjkalsÍï (xxx) xxxfiajl Kh xxx wfkl=;a ,eìh hq;= .sKqï xxx xxx

fndfydaúg ,eìh hq;= .sKqï ;=<, Kh.e;shkag wu;rj

wfkl=;a ,eîï o wka;¾.; jk neúka fuu f;dr;=re

j¾.SlrKh uQ,H m%ldYk úYaf,aIKfha§ b;d jeo.;a fõ.

igyk 12 m%ldY l< m%d.aOkh

fuys§ m%ldYs; yd f.jd ksñ m%d.aOkh kdñl w.hg ola-

jkq ,efí.

m%ldYs; yd f.jd ksñ

idudkH fldgia xxx xxx

igyk 14 fmd,S f.úh hq;= Kh

igyk 15 Khysñhka yd wfkl=;a f.úh hq;= .sKqï

fjf<| Kh ysñhka xxx WmÑ; úhoï xxxfjf<| fkdjk Khysñhka xxx xxx

igyk 08 f;d.

f;d. ms<sn| f;dr;=re my; ±lafjk mßÈ bÈßm;a l<

hq;=h’. wuqøjH xxx fkdksñ øjH xxx ksñ øjH xxx xxx wvql<d ( h,amek.sh f;d. (xxx) xxx óg wu;rj YS% ,xld .sKqïlrK m%ñ; wxl 2 g wkqj

f;d. w.h lsÍfï mokïo fy,sorõ l<hq;= fõ. uQ,H

m%ldYk ú.%y lsÍfï§ fuu f;d. j¾. lsÍï b;d jeo.;a

fõ.

igyk 11 uqo,a yd uqo,g iudk oE

fláld,Sk ;ekam;= xxx w;e;s yd nexl=fõ we;s uqo,a xxx xxx

we;eï úg fuu uqo,a yd uqo,g iudk oE j,ska fláld,Sk

Kh iy nexl= whsrdj wvqlr fmkajk wjia:do we;.

igyk 13 ixÑ;

fuys§ ishü wdldrfha ixÑ; ms<sn|j fy<sorõ lsÍï

lrkq ,efí. m%d.aOk ksoyia lsÍfï ixÑ;h xxx m%;Hd.Kk ixÑ;h xxx fjk;a m%d.aOk ixÑ; xxx fmdÿ ixÑ;h xxx fjk;a whNdr ixÑ; xxx xxx

whs;uh j¾Ih uq, fYaIh jir ;=, ,nd.;a j¾Ih ;=< mshùï jir w. fYaIh

Khlr

nexl= Kh

fjk;a Kh

xxx xxx xxx(xxx)xxx xxx xxx(xxx)xxx

xxx

xxx

xxx

xxx

xxx

(xxx)

(xxx)


igyk 21

iïnkaê; md¾Yajhka iuÕ we;s ne£ï fy<sorõ lsÍu, iud.fï wOHCIjrfhl= fldgialrefjl= jeks iud.fï

m%Odk l<ukdlrejka fyda Tjqkaf.a mjq,aj, idudðlhka

fyda wdYs%; iud.ï iuÕ iud.u j¾Ih ;=< isÿlrk

.kqfokqj, iajNdjh yd jákdlu uQ,H m%ldYk ;=<

fy<sorõ l< hq;=h’.

igyk 22 wiïNjH j.lSï

wkd.; isÿùula yg.ekSu fyda ygfkd.ekSu fya;=fjka

fYaI m;% Èkg wod< f,i hï j.lSula ks¾udKh ùug

yelshdjla we;aku tu j.lSï wiïNdjH j.lSï f,i

y÷kajk w;r ta ms<sn| fy<sorõjla uQ,H m%ldYk j,

isÿl< hq;=h’.Wod( wkd.;fha ;Skaÿjla §ug we;s iud.ug tfrys kvq

iy;sl ùï (Guarantees)

igyk 23 fYaIm;% Èkg miqj we;sjQ isoaëka

jHdmdrhg ys;lr fyda wys;lr f,i uQ,H m%ldYk

jd¾;dlrk Èkh ^fYaI m;% Èkh& iy ksl=;alsÍug n,h

,;a Èkh w;r ld,h ;=< isÿjk, YS% ,xld .sKqïlrK

m%ñ; 10 g wkqj .e<msh hq;= fkdjk, tkï fYaI m;% Èk

jk úg tjeks isÿùula we;sùug bv we;s njg lsis÷

fydavqjdjla fkd;snQ isÿùï ms<sn|j uQ,H m%ldYkj,

fy<sorõ l, hq;=h’.

wdodhï m%ldYkh

(Statement of Comprehensive Income)

iSñ; iud.ul m%isoaê; uQ,H m%ldYk lÜg,hl ;j;a

m%Odk;u ixrplhla jkqfha úia;S¾K wdodhï m%ldYkhh’

.sKqï ld,mßÉfþohla ;=< iud.u úiska Wmhd.kakd ,o

wdodhï iy tu wdodhï bmhSug ork ,o úhoïo we;=<;a

fldg j¾Ih i|yd ,dNh .Kkh lsÍu fuu m%ldYkfha

wruqK fõ.

wju jYfhka my; i|yka f;dr;=re wdodhï m%ldYh ;=<

wka;¾.; l< hq;=h’.

(i) whNdrh

(ii) uQ,H msßjeh

(iii) wdYs%; iud.ï j,ska yd noaO jHdmdrj,ska ,enQ ,dN

fldgi

(iv) nÿ úhou

(v) ,dNh fyda w,dNh

(vi) fjk;a wdodhï

by; i|yka whs;uhkag wu;rj uQ,H m%ldY mßYS,kh

lrk whg myiqfjka th wjfndaOlr .ekSug wod, jk

wfkl=;a f;dr;=re o bÈßm;a l< hq;=h’.

m%dfhda.slj .;al< iud.ï úiska lsishï ld,mßÉfþohla

;=< y÷kd.kakd jQ ish`Mu wdodhï iy úhoï ;ks

m%ldYkhla jYfhka úia;S¾K wdodhï m%ldYkhla u.ska

bÈßm;a lrkq ,efí. fuf,i wdodhï m%ldYkhla ms<s-

fh, lsÍfï§ m%dfhda.slj isÿjkqfha úhoï j, ls%hdldrlï

j, iajNdjh mßÈ wdodhï m%ldYk ms<sfh< lsÍuhs. úhoï

j, ls%hdldrlï wkqj j¾. fldg ilia lrk wdodhï

m%ldYkhl wdlD;sh my; ±lafõ.


............................ iud.u

.......................Èfkka wjika j¾Ih i|yd

wdodhï m%ldYkh

remsh,aigyka iei÷ï j¾Ih

úl=Kqï

úlKqï msßjeh

o, ,dNh

fjk;a wdodhï

mßmd,k msßjeh

w,úlrK úhoï

fjk;a msßjeh

uQ,H msßjeh

noaog fmr ,dNh

wdodhï nÿ

ld,mßÉfþoh i|yd Y=oaO

,dNh$ w,dNh

fldgil bmhSu

xxx24

25

26272828

xxx

(xxx)

(xxx)

(xxx)

(xxx)

(xxx)

xxx

xxx

(xxx)

xxx

xxx

wdodhï m%ldYkhla bÈßm;a lsÍfï§ meyeÈ,sj iud.fï

ku;a, wdodhï m%ldYh wod, jk .sKqï ld,mßÉfþoh;a

±laúh hq;=h’. úl=Kqï wdodhfuka úl=Kqï msßjeh wvql<

úg ,efnkqfha o, ,dNhhs (Gross profit). fuu o, ,dNhg

fjk;a wdodhï tl;=fldg úhoï wvq l< úg nÿ fmr

,dNh (Profit before taxation) ,efí. nÿ fmr

,dNfhka j¾Ih i|yd jk noq úhou wvql< úg j¾Ifha

,dNh (Profit before tax) ,efí. ´kEu iud.ul wdodhï

m%ldYkfha wjidk fma<sh fjkajkqfha fldgil bmhSu

±laùughs. (Earnings per share) tkï nÿmiq ,dNh ksl=;a-

fldg we;s idudkH fldgia .Kkska fn§fuka ,efnk

tla fldgila i|yd bmhSu fõ. fndfydaúg tlu iud.

ul j¾I lSmhl wdodhï jd¾;d fyda iud.ï lSmhl

wdodhï jd¾;d iei£fï§ fuu fldgil bmhSu iei£u

lrkq ,efí.

wdodhï m%ldYkhl we;=<;a l< whs;uhkaf.ka fy<sorõ

lsÍu jeo.;a jk m%udKd;aul whs;u my; mßÈ igyka

u.ska bÈßm;a l< yelsh’.

igyk 24 ( úl=Kqï

fuys§ úl=Kqï wdodhu f,iska we;=<;a lrkafka m%Odk

fufyhqï lghq;a; ;=<ska Wmhd we;s wdodhuh’. fuys§

fndfyda iud.ï Y=oaO úl=Kqï, tkï úl=Kqï u; whl-

rkq ,nk nÿ wvql< miq úl=Kqï wdodhu bÈßm;a lrkq

,efí. we;eï wdh;k úiska úl=Kqï wdodhfï ixrplh-

kao bÈßm;a lrhs. WodyrKhla f,i fudag¾ jdyk

wdf,úlrkq ,nk wdh;khl fudag¾ jdyk úlsKSfuka

,o wdodhu fjku;a, fudag¾ r: w¨;ajeähd

wdodhu fjku;a, fudag¾ r: wu;r fldgia wf,ú wdodhu

fjku;a bÈßm;a lrk wjia:d ±lSug ms<sjk.

igyk 25 ( wfkl=;a wdodhï

,dNdxY wdodhu xxx ia:djr j;alï wf,úfhka ,o ,dN xxx wdfhdack wdodhï xxx úúO wdodhï xxx

fuys wdfhdack wdodhï j, iud.u úiska fjk;a iud.

ïj, fldgia ñ,g f.k úlsKSu ;=<ska ,o wdodhï we;=<;a

fõ.

igyk 26 : uQ,H úhoï

È.=ld,Sk Khu; fmd,sh xxx fláld,Sk Khu; fmd,sh xxx uQ,H f,aLK u; fmd,sh xxx

igyk 27 : nÿ fmr ,dNh

nÿ fmr ,dNh .Kkh lrkqfha úl=Kqï wdodhug wfkl=;a

wdodhï tl;=fldg úhoï wvq lsÍfuks. fuf,i wvqlrk

úhoï wdodhï jd¾;dfõ uqyqKf;ys bÈßm;a lrkafka ta

ta úhoï j¾.hg wh;ajk whs;uhkaf.a tl;=jla f,ihs. WodyrKhla f,i fnodyeÍï úhoï j, tl;=j, mßmd,k

úhoïj, tl;=j, uQ,H úhoïj, tl;=j wd§ f,isks.

flfia jqjo by; i|yka l< mßÈ úhoï j¾. hgf;a

wka;¾.; l< úhoï w;ßka iuyr úhoï wkdjrKh

lsÍu w;HdjYH fõ. tjeks úhoï my; mßÈ igyka ;=<ska

bÈßm;a lrkq ,efí.11


wOHCIl ixfõ;k xxú.Kk .dia;= yd úhoï xxia:djr j;alï CIhùï xxw¾:idOl wruqo,a odhlùï xxfnd,a Kh lmdyeÍï xxffk;sl .dia;= xxia:djr j;alï bj;alsÍï w,dN xxm%;Hd.Kk w,dN xx

igyk 28 wdodhï nÿ

nÿ fmr ,dNh .Kkh l< miq tu wdodhu u; wdodhï

nÿ .Kkh l,hq;=h’. bkamiq thg fmr j¾Ifha wdodhï

nÿ W!k fjkalsÍï fyda wê fjkalsÍï .e,mSï l< hq;=h’. fuf,iska wdodhï jd¾:dfõ ±lafjk nÿ úhou .Kkh

lsÍug ú,ïNS; nÿ i|yd .e,mSï o l< hq;=h.

m%j¾:k j¾Ifha noao xxxfmr j¾Ifha W!k$ wê nÿ fjkalsÍï xxxú,ïNS; nÿ .e<mSï xxx xxx

ysñlï fjkiaùfï m%ldYh

(Statement of Changes in Equity)

ixia:dms; iud.ul whs;slrejkaf.a ysñlu jYfhka

i,lkafka m%ldYs; m%d.aOkh yd ixÑ;j, w.hh’. fï

wkqj iud.ul ysñlu hkakg my; whs;uhka we;=<;a

l< yelsh’.

• idudkH fldgiaj, m%ldY l< m%d.aOkh

• j;alï m%;Hd.Kk ixÑ;

• fmdÿ ixÑ;h

• r|jd.;a ,dN

óg wu;rj ksoyia l, fkdyels jrKSh fldgia

m%d.aOkho ysñlfï fldgila f,i ie,fla.

.sKqï ld,mßÉfþoh ;=< isÿjk jHdmdßl .kqfokq ksid

fuu ysñlfuys fjkialï isÿfõ. WodyrKhla f,i

j¾Ih ;=< kj fldgia ksl=;=jla isÿlr we;akï fuys§

iud.fï ysñlu jeä fõ. tfukau m%j¾:k j¾Ifha

iud.u w,dN ,nd we;akï túg ysñlu wvqfõ. fï

wdldrhg iuyr .kqfokq lrk fldgf.k ysñlu jeäjk

w;r ;j;a iuyr .kqfokq ksid ysñlu wvqfõ. fuf,i

.sKqï ld,Éfþoh ;=, ysñlu fjkia jQ wdldrh ^wvqùu$

jeäùu& wfkl=;a uQ,H jd¾;d iuÕ bÈßm;a l< hq;=h’.tf,i ysñlfï fjkialï fmkakqïlrk m%ldYh ysñlï

fjkiaùfï m%ldYh” (Statement of Changes in Equity) f,i ye¢kafõ.

ysñlï fjkiaùfï m%ldYh ms<sfh< lrkúg ta ta whs;uh

i|yd fjku ;Srej ne.ska ilia l< hq;=h’. .sKqï

ld,ÉfÊoh uq, mej;s fYaIhka ta ta ;Srefõ wdrïNl

fYaIh f,iska we;=<;a fldg .sKqï ld,Éfþoh ;=< isÿjQ

fjkialï .e<mSu ;=<ska ld,Éfþoh wjidkfha§ mj;sk

fYaIh fmkakqï lrhs.

ysñlï fjkiaùfï m%ldYfha wdlD;sh my; ±lafõ.

12


ysñlï fjkiaùfï m%ldYh

m%ldYl<

m%d.aOkhm%d.aOk ixÑ; r|jd.;a ,dN tl;=j

ld,mßÉfÊoh uQ, fYaIh

whs;sjdislï ksl=;=j

m%idO fldgia ksl=;=j

,dNdxY f.ùï

m%d.aOk ixÑ;j,g udre lsÍï

m%j¾:k j¾Ifha ,dNh

j¾Ih wjidkfha fYaIh

xxx xxxxxx xxx

xxx xxx

xxx

xxxxxx

(xxx)

(xxx)(xxx)(xxx)

xxx xxx xxxxxx

xxx xxx

uqo,a m%jdy m%ldYh (Statement of Cash Flow)

.sKqïlrKfha§ .Kqfokq iy isoaëka igyka lrkq

,nkafka WmÑ; ixl,amhg wkqjhs. tuksidu Kh

mokug lrkq ,nk .Kqfokqj, n,mEu ,dNd,dN

.sKqug;a fYaIm;%hg;a we;sfõ. tuksid ,dNd,dN .sKqfï

iy fYaIm;%fha we;s wd¾Ól ;SrK .ekSu i|yd jeo.;a

ixrplhka uqo,a mokug isÿ l<fyd;a we;sjk m%;sM,h

f.kyer ±laùug uqo,a m%jdy m%ldYh ms<sfh, lrkq ,efí.

,dNd,dN .sKqfï ±lafjk Y=oaO ,dNh fl;rï úYd,

tlla jqjo we;eïúg ta yd iudk uqo,la Y=oaO jYfhka

jHdmdrh /ialrf.k fkdue;súh yelshs. ukao WmÑ;

mokug .sKqï ;eîfï§ Khg úl=Kqïo ,dNd,dN .sKqfï

úl=Kqï ;=< wka;¾.; neúk’. úYd, jYfhka Khg

.kqfokq lrk wdh;khl úYd, ,dNhla fmkajqjo tu

Kh uqo,a kej; tl;= lr.; fkdyels kï jHdmdrh uQ,H

jYfhka w¾nqoldÍ ;;a;ajhg hEu isÿúh yelsh’. tfu-

kau ,dNh .Kkh lsÍfï§ CIh jeks uqo,a m%jdy fkdjk

.kqfokqj, n,mEuo wka;¾.;fõ. tuksid wdfhdaclhl=g

,dNd,dN .sKqfï ±lafjk ,dNh uqo,a moku u; .Kqfokq

isÿjQjd kï fln÷ ;;a;ajhla úh yelsj ;snqKdo hkak

±k.ekSu jeo.;a fõ. tfukau i,ld n,k iud.u

m%j¾:k j¾Ih ;=<§ fl;rï uqo,la ia:djr j;alï w;am;a

lr.ekSug jeh lr we;ao hkak;a wdfhdaclhl=g jeo.;a

f;dr;=rls. ukao, iud.ul fldgil ñ, ;SrKh lrkq

,nk jeo.;au idOlh jkqfha wkd.;fha fl;rï uqo,a

m%jdyhla ckkh lsrSug iud.ug yelso hkakhs. tys§

iud.u i;= ia:djr j;alï j, m%udKh iy ;;a;ajh

jeo.;a lreKla fõ. tuksid m%j¾Ok j¾Ifha§ ia:djr

j;alï j, fldmuK uqo,la wdfhdackh lr ;sfío? hkak;a fldmuK j;alï m%udKhla m%j¾:k j¾Ifha§

úl=Kd we;ao? hkak;a jeo.;a f;dr;=re fõ. tfukau

wdfhdack uQ,Hhkh lsÍug wruqo,a iïmdokh lf<a

flfia o? hkak;a j¾Ih ;=< uQ,H jHqyh flfia fjkiaù

we;ao? hkak;a wdfhdaclhl=g jeo.;a fõ. fuu ishü

f;dr;=re ,ndfok jd¾;dj uqo,a m%jdy m%ldYh jk w;r

fláfhka m%ldY l<fyd;a th uqo,a fmdf;a ±lafjk

f;dr;=re ;SrK .ekSug fhdod.; yels wdldrhg olajk

m%ldYkhhs.

iud.ula iïnkaOfhka uqo,a yd uqo,g iudk oE .,d tau

iy iud.fuka msg;g .,dhEï m%Odk wxYhka ;=kla

hgf;a j¾.SlrKh l<yelsh.

^1& fufyhqï ls%hdldrlï (Operating Activities)^2& wdfhdack ls%hdldrlï (Investing Activities)^3& uQ,H ls%hdldrlï (Financing Activities)

uqo,a m%jdy m%ldYkh fyd¢ka jgyd .ekSug tys we;s my;

oelafjk fhÿï f;areï .ekSu jeo.;a fõ.

uqo,a yd iudk oE (Cash Equivalents)

tkï ksIaÑ; uqo,auh jákdlïj,g myiqfjka mßj¾;kh

l<yels, fláld,Sk, øjYS,;dj jeä wod, wdfhdackfhys

fjkiaùfï wjodku iy w,dNh ie,lsh fkdyels ;rï

úh hq;= j;alï fõ. tkï uqo,a yd fláld,sk wdfhdack

fõ.

fufyhqï ls%hdldrlï (Operating Activities)

wdh;kfha m%Odk fufyhqï fyj;a wdodhï bmoùfï

ls%hdud¾. ;=<ska we;sjk uqo,a m%jdy fï hgf;a j¾. flf¾. idudkHfhka fufyhqï ls%hdldrlï hkq ,dNd,dN .sKqfï

,dNh .Kkh lsÍfï§ ie,ls,a,g .kq ,nk .Kqfokqhs’

fufyhqï ls%hdldrlï ;=<ska we;sjk uqo,a m%jdyhkag

WodyrK jYfhka.

13


•NdKavydfiajdw,úfhka,efnkuqo,a

•NdKavydfiajdiemhSufjkqfjkaiemhqïlrejkag

lrk f.ùï

•fiajljegqmaydwfkl=;af.ùï

•úÿ,shc,hydwfkl=;aWmldrlfiajdi|ydf.ùï

•nÿf.ùï

wdfhdack ls%hdldrlï (Investing Activities)

uqo,a yd uqo,aj,g iudk oE fkdjk wdfhdack yd È.=ld,Sk

j;alï w;am;alr .ekSu yd úlsKSu iïnkaO ls%hdldrlï

wdfhdack ls%hdldrlï fõ. jHdmdrfha wkd.; uqo,a

m%jdyhka ;SrKh lsÍfï§ fuu wdfhdackhka ;SrKd;aul

idOlhla fõ. tneúka wdfhdack lghq;= i|yd úhoï

l< uqo,a m%jdyhka fjku fmkakqï lsÍu uQ,H jd¾;d

mßYS,kh lrk md¾Yajhkag jeo.;a fõ.

uQ,Hk ls%hdldrlï Financing (Activities)

ialkaOfha iy Kh m%d.aOkfha jHqyh iy ;ru fjkia

lsÍug n,mdk .kqfokq uQ,Hkh ls%hdldrlï fõ. tkï

jHdmdrfha m%d.aOk jHqyhg iïnkaO ls%hdldrlï fõ.uQ,H ls%hdldrlï j,ska ckkh jk uqo,a m%jdyhkag

WodyrK f,i my; oE oelaúh yelsh’.

•fldgiaksl=;alsßfuka,efnkuqo,a

•Khlrksl=;alsÍfuka,efnkuqo,a

•KhlrfldgiaksoyialsÍugf.jkuqo,a

•Kh,nd.ekSfuka,efnkuqo,aydKhkej;

f.ùfï§ f.jk uqo,a

•uQ,Hl,anÿjdßlf.ùï

14


uqo,a m%jdy m%ldYhl wdlD;sh

my; wdlD;sfha oelfjk wdldrhg .sKqï j¾Ih ;=< uqo,ska isÿjQ .Kqofkq fufyhqï, wdfhdack yd uQ,H ls%hdldrlï

hgf;a olajd we;.

.............................iud.u

........................Èfkka wjika j¾Ih i|yd

uqo,a m%jdy m%ldYkh

fufyhqï ls%hdldrlïj,ska jQ uqo,a m%jdyhka

nÿ fmr Y=oaO ,dNh

.e<mSu

laIhùï

úfoaY úksuh w,dN

wdfhdack wdodhï

fmd,S úhoï

ldrl m%d.aOkh fjkialïj,g fmr fufyhqï ,dNh

fjf<| yd wfkl=;a ,eìh hq;= uqo,aj, jeäùu

f;d. wvqùu

fjf<| WmÑ;hkaf.a wvqùu

fufyhqïj,ska W;amdokh jQ uqo,a

f.jQ fmd,S

f.jQ wdodhï nÿ

fufyhqï ls%hdldrlïj,ska jQ Y=oaO uqo,

wdfhdack ls%hdldrlïj,ska jQ uqo,a m%jdyhka

foam< msßh; yd WmlrK ñ, § .ekSu

WmlrK úlsKSfuka jQ uqo,a ,eîï

,enQ fmd,S

,enq ,dNdxY

wdfhdack ls%hdldrlïj, fhÿ Y=oaO uqo,a

uQ,H ls%hdldrlïj,ska jQ uqo,a m%jdyhka

fldgia m%d.aOkh ksl=;a lsÍfuka jQ uqo,a ,eîï

È.=ld,Sk Kh .ekSïj,ska ,o uqo,a

uQ,H l,anÿ j.lSï i|yd f.ùï

f.jq ,dNdxY *uQ,H ls%hdldrlïj, fh¥ Y=oaO uqo,

uqo,a yd uqo,a yd iudk oE j, Y=oaO jeäùu

ld,mßÉfþoh wdrïNfha jQ uqo,a iy uqo,a yd iudk oE

ld,mßÉfþoh wjidkfha jQ uqo,a iy uqo,a yd iudk oE

xxx

xx

(x)x

xxx(x)x

(x)

xxx

xxx

(x)xx

xxxxx

xxx

xx

(x)(x)

(xx)

x(xx)

(x)(x)


* fuh fufyhqï uqo,a m%jdyhla f,i o fmkakqï l<

yelshs.

fufyhqï ls%hdldrlï j,ska bmhQ uqo,a m%jdyhka .Kkh

lsÍfï§ nÿ fmr ,dNhg wjYH .e<mSï lrkq ,efí.

fuys§ CIh iy úfoaY úksuh w,dN ;=<ska i;H f,iu

uqo,a jHdmdrfhka msg;g .,df.dia ke;s kuq;a ,dNh

.Kkh lsÍfï§ tu w.hka wdodhfuka wvqlr we;s neúka

tu m%udKhka kej; ,dNhg tl;= fldg we;. tfukau

wdfhdack wdodhï ^,enQ ,dNdxY fmd,S jeks& yd fmd,S

f.ùï ,dNh .Kkh lsÍfï§ ksjerÈj igyka fldg we;s

uq;a, uqo,a m%jdy m%ldYfha§ tajd fjku fy<sorõ l<hq;=

neúka wod, .kqfokq ;=,ska ,dNhg jQ n,mEu bj;a fldg

fufyhqï ;=<ska W;amdokh jQ uqo,a j,g my<ska fmd,S

úhoï wvqfldg olajd we;s w;r, ,enQ fmd,S iy ,enQ

,dNdxY uQ,H ls%hdldrlïj,ska jQ uqo,a m%jdyhka hgf;a

Ok uqo,a m%jdyhka f,i olajd we;. wjidkfha wdodhï

nÿ uqo,a m%jdyh .e<mSfuka miq fufyhqï ;=<ska cks; jQ

Y=oaO uqo,a m%jdyh ,efí. wdodhï jd¾;dfõ Ok ,dNhla

igyka ù we;s wdldrhl fufyhqï lghq;= ;=<ska cks; jQ

Y=oaO uqo,a m%jdyhka ms<sn|j i,ld ne,Su jà fufyhqï

;=,ska cks; jQ Y=oaO uqo,a Rk w.hla .;fyd;a bka woyia

jkQfha wdodhï jd¾;dfõ jQ fndfyduhla wdodhï WmÑ;

mokfï mj;sk njls.

fufyhqï j,ska cks; jQ Y=oaO uqo,a m%jdyhkag, wdfhdack

lghq;= ;=<ska jQ Y=oaO uqo,a iy uQ,H ls%hdldrlï j,ska jQ

Y=oaO uqo,a .e<mSï ;=<ska j¾Ih ;=< uqo,a yd uqo,a j,g

iudk oE j, isÿjQ fjkiaùu ,efí.

uQ,H m%ldYk u; ú.Kljrhdf.a jd¾;dj

(Auditors Report)

iSñ; fmdÿ iud.ul whs;slrejka jkqfha tys ysñlï

m%.aOkhg odhl;ajh imhd we;s fldgia ysñhka fõ. fndfyda úg iud.ul úYd, fldgia ysñhka ixLHdjla

oelsh yels jk w;r Tjqka m%dfhda.slj wdh;kfha

l<ukdlrK ld¾hhg iyNd.S fkdfõ. whs;slrejka

fjkqfjka iud.u l<ukdlrKh lrkq ,nkafka

l<ukdlrejka úisks. fuu l<ukdlrejkaf.a m%Odk;u

wruqK úh hq;af;a iud.fï whs;slrejka i|yd tys fldg-

il ñ, Wmßuhla lrd f.k hd yels mßÈ l<ukdlrK

;SrK .ekSuhs. fuf,i l<ukdlrejka úiska .kq ,nk

jHdmdßl ;SrKj, m%;sM, yd wdh;kfha uQ,H

;;a;ajh ms<sn|j whs;slrejka fj; f;dr;=re ,ndfok

udOHh jkqfha tu wdh;kfha uQ,H jd¾;d fõ. tuksid

.sKqï jd¾:d lÜg,hlska fufyhqï yd uQ,H ;;a;ajh

ms<sn|j i;H yd idOdrK ;;a;ajhla fmkakqï l, hq;=fõ.

tf,iska .=Kd;aul Ndjfhka hq;= uQ,H jd¾;d lÜg,hla

ms<sfh< l< yels jkqfha f mdÿfõ ms<s.;a .sKqïlrK

uQ,O¾u u; msysgd .sKqïlrKh isÿlr we;akï muKs. fuu fmdÿfõ ms<s.;a .sKqïlrK uq,O¾u (Generally Accepted Accounting Principles) hkq .sKqïlrK ixl,am

yd .sKqïlrK m%ñ;s fõ. fïjd idudkH mqoa.,hl=g my-

iqfjka f;areï .ekSug fkdyels lsishï ;dCIKsl lreKq

u; mokï ù we;’. tuksid wdh;khla úiska m%isoaO lrkq

,nk .sKqï jd¾;d fmdÿfõ ms<s.;a .sKqïlrK uQ,O¾u u;

mokï ù we;ao keoao hkak ms<sn|j idOdrK iy;slùula

.sKqïlrK jd¾;d mßYs,kh lrk md¾Yajhkag wjYH fõ.

tu iy;slh ,nd Èh yelafla .sKqïlrKh ms<sn|j

jD;a;Sh oekSula we;s flfkl=g muKs. fuf,i iud.ul

m%isoaê; uQ,H jd¾;d lÜg,hla fmdÿfõ ms<s.;a .sKqïl-

rK uQ,O¾u u; mokï ù we;s nj;a ta ;=<ska iud.fï

fufyhqï ls%hdj,sfha ms<sfj,;a, akhja;a;; H,Qu gkÈt

ms<sn|j i;H yd idOdrK ;;a;ajhla fmkajk njg;a, iy;sl jk ,shú,a, ú.Kklf.a jd¾;dj fõ. ú.Kk

jd¾:;djla bÈßm;a l<yelafla jr,;a .Kldêldß-

jrhl=g muKs.

ú.Kljrhdf.a jd¾;dfõ uQ,sl wx.hka

ú.Kljrhdf.a jd;dfjys idudkHfhka my; oelafjk

uQ,sl wx.hka wvx.= fõ.

^w& ud;Dldj

^wd& ,smsysñhd

^we& ye¢kaùfï fþoh

^wE& uQ,H m%ldYk ms<sn|j l<ukdlrKfha j.lSu

^b& úIh m:h oelafjk fþoh

^B& u;h oelafjk fþoh

^W& fjk;a, ffk;sl yd kshdul wjYH;d ms<sn| jd¾;dj

^W!& jd¾;dfõ Èkh

^T& ú.Kljrhdf.a ,smskh

^´& ú.Kljrhdf.a w;aik

ud;Dldj ( ú.Kljrhdf.a jd¾;dfõ ud;Dldj fh§-

fuoaS ta ;=<ska tu jd¾;dj wdh;kfha l<ukdldß;ajfhka

mßNdysrj iajdëk md¾Yajhla úiska isÿl< njg iEfyk

wdldrfha ud;D;djla ;sîu jeo.;a fõ. fndfydaúg

ú.Klf.a jd¾;dfõ ud;Dldj jkqfha iajdëk ú.Kl-

jrekaf.a jd¾;dj hkqfjks.

,smsysñhd ( tkï ú.Kk jd¾;dj fhduqlrkqfha ljr

md¾Yajhlgo hkak fndfydaúg ú.Kljrekaf.a jd¾;dj

fhduqlrkqfha iud.fï fldgia ysñhkaghs.

ye¢kaùfï fþoh ( ú.Kljrhdf.a jd¾;dfjys

ú.Kkhg Ndckh lrkq ,enQ uQ,H m%ldYk lÜg,fha

wvx.= whs;uhka yd uQ,H m%ldYk j, Èkh;a thska

wkdjrKh jk ld,mßÉfþo;aa y÷kd.; hq;=h’.16


uQ,H m%ldYk ms<sn|j l<ukdlrKfha j.lSu

fuys§ YS% ,xld .sKqïlrK m%ñ;Skag wkql+,j ms<sfh< lsÍu

iy bÈßm;a lsÍu l<ukdlrKfha j.lSu njg m%ldYhla

ú.Kk jd¾;dfõ we;=<;a úh hq;=h’. ú.Klf.a j.lSu

jkqfha l<ukdlrKh úiska ms<sfh, lrkq ,enQ uQ,H

jd¾;d ms<sn|j u;hla m%ldY lsrSu i|yd tajd ú.Kkh

lsÍuhs.

úIh m:h ms<sn| fþoh

YS% ,xld ú.Kk m%ñ;Skag wkql+,jk mßÈ ú.Kkh

mj;ajdf.k .sh njg;a, wjYH ú.Kk mámdàka lrf.k

hdug we;s wjldYh;a, úIh m:h hkqfjka ye¢kafõ. YS% ,xld ú.Kk m%ñ;Skag wkqj ú.Kkh mj;ajdf.k

hkq ,enqfõ uQ,H m%ldYk m%udKd;aul wjm%ldYhkaf.ka

f;dr njg idOdrK ;yjqrejla ,nd.ekSug neõ ú.Kk

jd¾;dfõ oelaúh hq;=fõ. tfukau úIh m:h hgf;a

ú.Kl úiska bgqlrkq ,enQ ú.Kk ls%hdmámdá fudkjdo

hkak i|yka lsÍu wjYH fõ.

u;h i|yka fþoh

ú.Klf.a jd¾;dfõ u;h b;d meyeÈ,sj bÈßm;a

l<hq;=h’. iud.ug wu;rj iuQyfha .sKqïo we;s úg

iud.u i|yd fjku u;hlao, iuQyh i|yd u;h

fjkuo bÈßm;a l< hq;=h’. ú.Kk jd¾;djl u;h

oelafjk fþoh my; mßÈ olajkq ,efí.

“wmf.a u;h wkqj wmf.a mÍCIKhkaf.ka fmkShk

wkaoug 201x ud¾;= 31 Èfkka wjika jQ j¾Ih i|yd

iud.u ksis .sKqïlrK jd¾;d mj;ajdf.k we;s w;r

uQ,H m%ldYkj,ska 201x ud¾;= 31 Èkg iud.fï lghq;=j,

;;a;ajh iy tÈfkka wjika jQ j¾Ih i|yd tys ,dNh

iy uqo,a m%jdyh ms<sn| YS% ,xld .sKqïlrK m%ñ;j,g

wkql+,j i;H yd idOdrK o¾Ykhla fmkakqï lrhs”

fjk;a ffk;sl yd kshdul wjYH;djhka ms<sn|

jd¾;dj (

uQ,H m%ldYk ms<sn| ú.Kljrhdf.a jd¾;dfõ iud.ï

mkf;a we;s úê úOdk jeks fjk;a jd¾;d lsÍfï j.lSï

ú.Klf.a u;h oelafjk fþohg my<ska fjku oelaúh

hq;=h’.

ú.Kk jd¾;dfõ Èkh (

ú.Kk jd¾;dfõ Èkh hkq ú.Kljrhd ú.Kkh wjidk

l, Èkhhs. tÈk olajd jQ .Kqfokq iy isoaëkaf.ka uQ,H

m%ldYkj,g we;s n,mEu flfrys muKla ú.Kk jd¾;d-

fjka u;hla m%ldY lrkq ,efí.

ú.Kljrhdf.a w;aik (

ú.Kl jd¾;djla tu wdh;kfha kñka fyda ú.Kl-

jrekaf.a kñka w;aika l< yelshs. flfiajqjo ú.Kk

jd¾;dj ms<sn|j j.lSu orkqfha wdh;kh neúka

fndfydaúg wdh;kfha kñka w;aika lrkq ,efí. ú.Kk

jd¾;dfõ my<ska ú.Kk iud.fï yjq,alrejkaf.a kï

i|yka lsÍu fndfydaúg oelsh yelsh’.

by;ska meyeÈ,s lrk ,o uQ,sldx. we;=<;a iïmQ¾K

ú.Kk jd¾;djla my; oelafõ. fuu jd¾;dfjka

oelafjkqfha uQ,H jd¾;d lÜg,h ms<sn| fyd| u;hla

ke;fyd;a ;;ajd.Kkh fkdl< u;hls.

iajdëk ú.Kljrhdf.a jd¾;dj

iSudiys; taîiS iud.fï fldgiaysñhka fj;,

uQ,H m%ldYk u; jd¾;dj

fï iuÕ we;s taîiS iud.fï 201x ud¾;= 31 Èkg fYaI

m;%h iy tÈfkka wjika j¾Ih i|yd jQ wdodhï

m%ldYkh, ysñlï fjkiaùfï m%ldYkh iy uQ,H m%jdy

m%ldYkh iy jeo.;a .sKqïlrK m%;sm;a;sj, idrdxYhlao

fjk;a meyeÈ,s lsÍfï igyka j,skao iukaú; uq,H

m%ldYk o wm úiska ú.Kkh lrk ,§.

uQ,H m%ldYk i|yd l<ukdldÍ;ajfha j.lSu

YS% ,xld .sKqïlrK m%ñ;sj,g wkql+,j uQ,H m%ldYk ms<s-

fh< lr idOdrKj bÈßm;a lsÍu i|yd l<ukdldÍ;ajh

j.lSfuka nefoa. fuu j.lSug jxpd fyda jerÈ fya;=fjka

we;sjk m%udKd;aul wjm%ldYj,ska f;dr uQ,H m%ldYk

ms<sfh< lsÍug yd idOdrKj bÈßm;a lsÍug wod, jk

wNHka;r md,khka ie,iqïlsÍu, ls%hd;aul lsÍu yd

mj;ajd .ekSu .sKqïlrK m%;sm;a;s f;dard.ekSu yd

jHmdr lsÍu iy wjia:dkql+,j idOdrK jkakd jQ

.sKqïlrK weia;fïka;= ieliSula we;=<;a fõ.

ú.Kk úIh m:h yd u;fha moku

wmf.a j.lSu jkafka wmf.a ú.Kkh mokïlrf.k

fuu uQ,H m%ldYk u; u;hla m%ldY lsÍuhs. wm úiska

wmf.a ú.Kkh YS% ,xld ú.kk m%ñ;Skag wkql+,j

isÿlrk ,§. uQ,H m%ldYk m%udKd;aul wjm%ldYj,ska

f;dr jkafkao hkak ms<sn|j idOdrK ;yjqrejla

,nd.ekSu msKsi wm úiska ú.Kkh ie,iqï lr bgqlsÍug

tu m%ñ;j,ska wjYH flf¾.

uQ,H m%ldYkj, w.hka yd fy<sorõ lsÍu ikd: lsÍu

i|yd WmldÍ jk idlaIs fidaÈis mokula u; mßCIdlsÍu

ú.Kkhg we;=<;a fõ. Ndú; l< .sKqïlrK uQ,O¾u

17


iy l<ukdldß;ajh úiska lrk ,o jeo.;a weia;fï-

ka;= ;lafiare lsÍu fukau iuia:hla f,i uQ,H m%ldYk

bÈßm;a lsÍu we.hSuo ú.Kkhg we;=<;a fõ.

wmf.a Wmßu oekSu yd úYajdih wkqj wmf.a ú.Kkh

i|yd wjYH ish¨ f;dr;=re yd meyeÈ,s lsÍï wms

,nd.;af;uq. tneúka wmf.a ú.Kkh wmf.a u;h i|yd

idOdrK mokula imhkafkahehs wms úYajdi lruq.

u;h

wmf.a u;h wkqj wmf.a mÍCIKhkaf.ka fmkShk

wkaoug 201x ud¾;= 31 Èfkka wjika j¾Ih i|yd iud.u

ksis .sKqïlrK jd¾:d mj;ajdf.k we;s w;r uQ,H

m%ldYk j,ska 201x ud¾;= 31 Èkg iud.fï lghq;=j,

;;a;ajh iy tÈfkka wjika jQ j¾Ih i|yd tys ,dNh yd

uqo,a m%jdy ms<sn| YS% ,xld .sKqïlrK m%ñ;sj,g wkql+,j

i;H yd idOdrK o¾Ykhla fmkakqï lrhs.

fjk;a ffk;sl yd kshdul wjYH;djhka ms<sn|

jd¾;dj

uQ,H m%ldYk 2007 wxl 07 orK iud.ï mkf;a 151^2&

j.ka;sfha ^fyda wod, jk mßÈ 153 ^2& isg 153 ^7& olajd

j.ka;sj,& wjYH;djkago wkql+, fõ.

^ú.Kljrhdf.a w;aik&

^ú.Kljrhdf.a jd¾;dfõ Èkh&

^ú.Kljrhdf.a ,smskh&

ú.Kljrhdf.a u;fha úúO iajrEmhka

ú.Kljrhd úiska uq,H jd¾;d lÜg,hla u; m%ldYl-

rkq ,nk u;h my; oelafjk ´kEu iajrEmhl tlla

úh yelsh.

^1& ;;ajd.Kkh fkdl< (unqualified opinion) tkï uQ,H m%ldYk lÜg,fhka jHdmdrh ms<sn|j

i;H yd idOdrK ;;ajhla fmkakqï lrk wjia:djhs

^2& ;;ajd.Kkh l< u;h (qualified opinion) lsishï lreKla iïnkaOfhka yer b;sß

wxYhkaf.k auQ,H jd¾;d lÜg,hlska jHdmdrh yd

idOdrK ;;a;ajhla fmkajk ;;a;ajhls

(3) u;h úhdpkh lsßu (Disclaimer of opinion)

tkï ú.Kljrhd úiska uQ,H jd¾;d ms<sn|j u;hla

m%ldY fkdlrk ;;a;ajhls. fuu ;;a;ajh jHdmdrhg

ys;lr fkdfõ.

(4) wys;lr u;h (Adverse Opinion)

fuys§ ú.Kljrhd úiska wod< iud.fï uQ,H jd¾;d

;=<ska iud.fï lghq;= ms<sn|j i;H yd

idOdrK ;;ajhla fkdfmkajk nj m%ldY lrhs. fuho

jHdmdrhg wys;lr jQ u;hls.

ú.Kljrhdf.a u;hg n,mdkakd jQ lreKq

my; oelafjk lreKq tlla fyda mj;sk úg iy tu

lrefka n,mEu uQ,H jd¾;dj,g idfmaCIj jeo.;a jk

úg ú.Kljrhdg ;;ajd.Kkh fkdl< u;hla m%ldY

lsÍug fkdyelsh’.

(i) ú.Kljrhdf.a jevlghq;=j,g úIh m:fha

iSudlsÍula we;s úg, fyda

(ii) f;dard.;a .sKqïlrK m%;sm;a;sj, ms<s.; yelsNdjh, tajd jHjydr lr we;s wdldrh fyda uQ,H m%ldYkj,

fy<sorõ lsÍïj, m%udKj;aNdjh ms<sn| l<ukdl

rKh iuÕ fkdtlÕ;djhla mej;Su.

;;ajd.Kkh l< u;h

by; oelafjk úIh m:h iSudùu fyda l<ukdlrKh

iu. mj;sk fkdtlÕ;djh u; u;h úhdpkh lsÍug

fyda wys;lr u;hla m%ldY lsÍug ;rï m%N, fkdjk

úg kuq;a ta ;=<ska ú.Kljrhdg ;;ajd.Kkh fkdl<

u;hla m%ldY lsÍug fkdyelsùu ksid ú.Kljrhd úiska

;;ajd.Kkh l< u;hla m%ldY l< hq;=hs. ;;ajd.Kkh l< u;h tu ;;ajd.Kkh lsÍug wod,

jk lrefKa n,mEu “yer” hkqfjka i|yka l<hq;=h’.

;;ajd.Kkh l< u;hla m%ldY lsÍfï§ ú.Kljrhdf.a

u;h oelafjk fldgi my; mßÈ oelafõ.

iud.u úiska fN!;sl f;d. wd.kkh wm iud.fï

ú.Kkljreka f,i m;alsÍug fmrd;=j lr ;snqK neúka

wm úiska iud.fï fN!;sl f;d. .kka .ekSu ksÍCIKh

fkdlf<uq. fjk;a ú.Kk ls%hdmámdá u.skao iud.fï

f;d. m%udKh ms<sn|j iEySulg m;aùug wmg fkdyels

úh.

my; oelafjk fþofha idlÉPd lr we;s lreKq yer wmf.a

Wmßu oekSu yd úYajdih wkqj wmf.a ú.Kkh i|yd

wjYH ish¨ï f;dr;=re yd meyeÈ,s lsÍï wms ,nd.;af;uq. tneúka wmf.a ú.Kkh wmf.a ;;ajd.Kkh l< u;h

i|yd idOdrK mokula imhkafka hehs wm úYajdi lruq.wmf.a u;h wkqj wmf.a ksÍCIKhkaf.ka fmkShk

wkaoug fN!;sl f;d. m%udKhka .ek wmg iEySulg

m;aùgu yelsjQfha kï wjYH hhs ;SrKh lrkq ,eìh

yelsj ;snQ hï .e<mSï we;akï tjeks n,mEï yer

18


2010 ud¾;= 31 Èfkka wjika j¾Ih i|yd iud.u ksis

.sKqïlrK jd¾;d mj;ajdf.k we;s w;r uQ,H m%ldYk

j,ska i;H yd idOdrK o¾Ykhla fmkajhs.

u;h úhdpkh lsÍu

ú.Kljrhdf.a úIh m:h iSudùu ksid ú.Kljrhdg

m%udKj;a fhda.H ú.Kk idCIs ,nd.ekSug fkdyelsùu

ksid uQ,H jd¾;du; u;hla m%ldY lsßug fkdyels

;;aajhla Woa.;jkúg§ ú.Kljrhd u;h úhdpkh

lsÍula isÿl< hq;=fõ.

u;h úhdpkh lrk ,o ú.Kk jd¾;djl ú.Kl-

jrhdf.a u;h oelafjk fþoh my; mßÈ oelafõ.

my; i|yka fþofha idlÉPd lr we;s mßÈ wmf.a ú.Kkh

i|yd wjYH m%udKj;a f;dr;=re yd meyeÈ,s lsÍï wmg

,nd.; fkdyels úh. tneúka wmf.a u;h úhdpkh lsÍu

i|yd idOdrK mokula imhkafkahehs wms úYajdi lruq.

iud.u úiska lrk ,o wmf.a jevj, úIh m:h

iSudlsßula ksid ishü fN!;sl f;d. ksÍCIKh lsÍug

yd ,eìh hq;= .sKqï ;yjqre lsÍug wmg fkdyels úh.

by; fþofha idlÉPdlr we;s lreKqj, jeo.;alu ksid

wms iud.fï uQ,H m%ldYk ms<sn| u;hla m%ldY fkdlruq.

wys;lr u;h

f;dard.;a .sKqïlrK m%;sm;a;sj, ms<s.;yelsNdjh yd

tajd jHjydr lr we;s l%uh ms<sn|j fyda uQ,H m%ldYk j,

fy<sorõlsÍï j, m%udKd;aulNdjh jeks lreKq ms<sn|j

ú.Kljrhd l<ukdlrKh iuÕ tlÕfkdúh yelsh. tjeks fkdtÕ;djhla uQ,H m%ldYkj,g m%udKd;aul

n,mEula we;slrhs kï ú.Kljrhd ;;ajd.kkh l<

fyda wys;lr u;hla m%ldY l, yelsh’.

ú.Kk jd¾;djl wys;lr u;h oelafjk fþoh my;

mßÈ oelaúh yelsh’.

l<ukdldß;ajh iu. tlÕfkdùu meyeÈ,s lrk fþohla

we;=<;a úh hq;=h. bkamiq ú.Kljrhdf.a u;h my; mßos

oelaúh yelsh’.

wmf.a u;h wkqj wmf.a mÍCIKhkaf.ka fmkShk

wkaoug by; i|yka fþofha úia;r fldg we;s lreKqj,

n,mEu ksid uQ,H m%ldYk j,ska 201x ud¾;= 31 Èkg uQ,H

;;a;ajh iy tÈfkka wjika j¾Ih i|yd jQ tys ,dNh

yd uqo,a m%jdy ms<sn|j YS% ,xld .sKqïlrK m%ñ;sj,g

wkql+,j i;H yd idOdrK o¾Ykhla fmkakqï fkdlrhs.

uQ,H jd¾;djl wka;¾.; wfkl=;a jeo.;a f;dr;re

uQ,H m%ldYkj, wka;r.; jkqfha jHdmdrhl isÿjQ

uqo,ska ueksh yels w;S; isoaëkaj, n,mEuhs. kuq;a

iud.ul fldgi ñ, ;SrKh ùfï§ uQ,H jd¾;dj, wvx.=

uQ,Huh f;dr;=re fukau uQ,Huh fkdjk f;dr;=re o

jeo.;a fõ tuksid wdfhdaclhl= fyda wdfhdaclhl=ùug

wfmaCId lrk whl= uQ,H jd¾;djl wvx.= my; oelafjk

f;dr;=re flfryso wjodkhla fhduq lsÍu jeo.;a fõ.

iNdm;sf.a újrKh (Chairman’s review)

fndfydaÿrg iud.u ms<sn|j .=Kd;aul f;dr;=re

fndfyduhla iNdm;sf.a újrkh ;=<ska ,nd.; yelsh’. úfYaIfhkau bÈß .sKqï j¾Ij,§ iud.ï ls%hd;aul

lsÍug ie,iqïlr we;s oE ms<sn|j f;dr;=re o fï ;=<ska

,nd.; yelsh’.

iud.fï l<ukdldÍ;ajh ms<sn| f;dr;=re

uQ,H ñkqï ixl,amhg wkqj uqo,ska ueksh fkdyels

udkqIsl iïm; uQ,H ;;aj úia;rfha j;alula f,i

y÷kdfkd.k’. kuq;a wdh;kh iïm;a w;=ßka jeo.;au

iïm; jkqfha tys l<ukdldß;ajh yd fiajlhkah. tuksid jHdmdrh wruqKq yd b,lal lrd fufyhjk

mqoa.,hska ms<sn| f;dr;=re wdfhdaclhskag jeo.;a fõ.

iud.fï m%Odk fldgiaysñhka

iud.ul jd¾Isl jd¾;djl tys m%Odk fldgiaysñhka 20

fofkl= ms<sn| f;dr;=re imhh’. fuu f;dr;=re ;=<ska

iud.fï fldgia nyq;r m%;sY;hla fldgiaysñhka lsysm-

fofkl= w; mj;So fldgia m%d.aOkh fndfyda msßila w;

úirKh ù we;ao hkak wjfndaOlr.; yelsh. fyd¢ka

úirkh jQ fldgia m%d.aOkhla iys; wdh;khl ;ks

wdfhdaclhl=g fldgil ñ, flfrys úfYaI n,mEula

lsÍug fkdyelsh’.

uQ,H úYaf,aIKh (Financial Analysis)

jHdmdßl wdh;khl uQ,H ;;a;ajh fmkakqï lrkqfha tys

uQ,H ;;a;aj m%ldYh uÕska jk w;r .sKqï ld,mßÉfþoh

;=<§ wdh;kfha fufyhqï lghq;=j, m%;sM, fmkajkqfha

wdodhu jd¾;dj ;=<sks. fuu uQ,H jd¾;d ;=< we;s f;dr;=re

wOHhkh lsÍu wdfhdaclhl=g jeo.;a fõ. uQ,H ;;a;aj

m%ldYfha iy wdodhï jd¾;dfõ we;s uQ,H whs;uhka l%u-

j;aj iïnkaO lsÍu ;=<ska uQ,H Yla;Ska iy ÿ¾j,;djhka

y÷kd.ekSu uQ,H ú.%yhla jYfhka ye¢kafõ.

jHdmdßl wdh;khl uQ,H Yla;Ska iy ÿ¾j,;djhka

y÷kd.ekSu i|yd nyq,j Ndú; lrkq ,nk l%uhla

jkqfha .sKqïlrK wkqmd; úYaf,aIKhhs. .sKqïlrK

19


iSñ; ta î iS iud.u

ud¾;= 31 Èkg uQ,H ;;a;aj m%ldYh

re ^000&

cx.u fkdjk j;alï

cx.u j;alï

f;d.h

Kh .e;sfhda

uqo,a

uq`M cx.u j;alï

uq`M j;alï

ialkaOh iy j.lSï

fldgiaysñhkaf.a ialkaOh

m%ldYs; m%d.aOkh

ixÑ;

uq`M ialkaOh

cx.u fkdjk j.lSï

cx.u j.lSï

fjf<| Khysñfhda

wfkl=;a fjf<| Kh

f.úhhq;= nÿ

nexl= whsrdj

uq`M cx.u j.lSï

uq`M ysñlu yd j.lSï

øjYS,;d wkqmd; (Liquidity ratios)

jHdmdrhl øjYS,;djh hkafkka woyia lrkafka

fláld,Sk j.lSï j,g uqyqK§ug wdh;khg we;s

yelshdjhs. wdh;khlg fláld,Sk uQ,H j.lSï

ksisl,g f.jd ksoyia lsÍug fkdyels fõkï tys§

wdh;kfha fufyhqï lghq;=j,g ndod we;sfõ. iemhqïlrejkag ksisl,g uqo,a fkdf.ùfuka wLKavj

wuqøjH iy NdKav f;d. ,nd.ekSug fkdyels fjhs. túg wLKavj iemhSï isÿlsÍug fkdyels ùfuka

wdh;kfha mdßfNda.sl m%cdjo l<lsÍug m;aúh yelsh. tfukau fláld,Sk uQ,H ne£ï f.jd ksoyia lsÍug

m%udKj;a fláld,Sk wruqo,a fkdue;sùfuka wruqo,a

iïmdokh i|yd we;eïúg wdh;kfha j;alï

wf,úlsÍug fyda by, fmd<shla u; fláld,Sk Kh

.ekSugo isÿúh yelsh‘. ta ;=<ska wdh;kfha uQ,H ;;a;ajh

msßySfuka wjidkfha nxfldf,d;a ùu mjd isÿúh yelsh’.

wdh;khl øjYS,;d uÜgu úYaf,aIKh lsÍug mokï

lr.kq ,nkafka cx.u j.lSï iy cx.u j;alï ms<sn|

o;a;hkah. øjYS,;djh w.hlsÍu i|yd fhdod.; yels

m%Odk .sKqïlrK wkqmd; folla mj;’.

1& cx.u wkqmd;h (Current ratio)2& laIKsl wkqmd;h (Quick ratio)

wkqmd;hla hkq .sKqïlrK o;a; folla fhdodf.k

f.dvk.kq ,nk .Ks;uh iïnkaO;djhl’ fuf,i

uQ,H jd¾;dj, whs;uhka iïnkaO lrñka .Ks;uh

iïnkaO;d f.dvke.Su ;=<ska uQ,H jd¾;dj, Yla;Ska iy

ÿ¾j,;djhka y÷kd.ekSug ms<sjk.

wkqmd; j¾. (Types of ratios)

uQ,H m%ldYk Ndú; lrkq ,nk úúO md¾Yajhkaf.a

wjYH;djhka ;Dma;su;a lsÍug yelsjk mßÈ uQ,H wkqmd;

úúO iajrEmhkaf.ka .Kkh lrkq ,efí. uQ,H m%ldYk

Ndú;d lrkq ,nk úúO md¾Yjhkaf.a wjYH;d ie,ls,a,g

.ksñka uQ,H wkqmd; my; mßÈ j¾.SlrKh l< yelsh’.

^1& øjYs,;d wkqmd; (Liquidity ratios)^2& f;da,k wkqmd; (Leverage ratios)^3& fufyhqï wkqmd; (Operating ratios)^4& ,dNodhs;aj wkqmd; (Profitability ratios)^5& fjf<|fmd< wkqmd; (Market ratios)

fuu wkqmd; j¾.hka jvd;a w¾:j;aj Ndú;h ioyd tl

yd iudk iud.ï ;r.lrejka, jHdmdr lafIa;%fha idud-

kHh fukau tu iud.fï ffM;sydisl o;a; wdosh iu.

iïnkaO fldg uek ne,Su l< yelsh.

my; ±lafjk Wml,ams; wdodhï jd¾;dj iy uQ,H ;;a;aj

m%ldYh mokï lr.ksñka tlsfkl wkqmd; fjkfjku

i,ld n,uq.

iSñ; ta î iS iud.u

ud¾;= 31 Èfkka wjika jir i|yd wdodhï m%ldYkh

re ^000&

úl=Kqï

úl=Kqï msßjeh

o, ,dNh

wfkl=;a wdodhï

mßmd,k úhoï

fnodyeÍfï úhoï

uQ,H úhoï

nÿ fmr ,dNh

nÿ úhoï

j¾Ih i|yd ,dNh

2012 2011

3571 2782

^3189& ^2426&

382 356

51 10

^160& ^137&

^68& ^48&

^80& ^71&

125 110

^13& ^17&

112 93

2012 2011

475 520

650 412

460 365

91 28

1204 805

1676 1325

90 90

527 415

617 505

137 149

143 204

718 407

12 9

49 51

922 671

1676 1325

20


cx.u wkqmd;h (Current ratio)

cx.u wkqmd;h u.ska ±lafjkafka cx.u j.lSï f.ùug

;rï m%udKj;a cx.u j;alï ;sfío hk njh’. by;

iud.fï cx.u wkqmd;slhla jkqfha.

2011 2012

805$671 1204$922

1 ( 12 1 ( 11

fuu wdh;kfha cx.u j;alï tlla f.jd ksoyia lsÍug

cx.u j.lSï 1.2 2011 jif¾o, 1.1 2012 jif¾o we;. idudkH ms<s.ekSu jkqfha cx.u j.lSï 1 la i|yd cx.u

j;alï folla mej;sh hq;= nj jqjo fhda.H wkqmd;h

l¾udka;fhka l¾udka;hg fjkia úh yelsh’ tuksid

l¾udka;fha idudkH iuÕ iud.fï wkqmd;h iei£u

jvd fhda.H fõ

CIKsl wkqmd;h (Quick ratio)

fuu wkqmd;h u.ska fmkakqï lrkafka;a cx.u j.lSï

f.ùug mj;akd yelshdjhs’ fuys§ cx.u j;alï j,ska

f;d.h bj;alr CIKsl j;alï Ndú; lrñka wkqmd;h

.Kkh lrkq ,efí’. ukao f;d.h uqo,a njg m;aùug

ld,hla .;jk neúks’. tfukau bÈßhg l,f.ùï

we;akï tajdo j;alï j,ska wvq l< hq;= fõ. ta wkqj by;

iud.fï CIKsl wkqmd;hka jkqfha.

2011 2012

805 - 412 1204 - 650

671 922

1(059 1(060

idudkHfhka jHdmdßl wdh;khl CIKsl wkqmd;h 1(1

jYfhka mej;sh hq;=hehs ms<s.ekSula we;. flfia jqjo

fuh l¾udka;fha iajNdjh u; fjkiaúh yels

neúka l¾udka;fha CIKsl wkqmd;h iuÕ wod, iud.

fï CIKsl wkqmd;h iei£fuka ks.ukhkag t,öu jvd

fhda.H fõ

f;da,k wkqmd; (Leverage ratios)

f;da,k wkqmd;h fia ie,flkafka wdh;khl È.=ld,Sk

kqnqkaj;a nj (Solvency) uekSu i|yd fhdod.efkk

wkqmd;hkah. tkï È.=ld,Sk m%d.aOkh imhd .ekSfï§

whs;slrejkaf.a m%d.aOkhg idfmaCIj Kh m%d.aOkh

fldf;la fhdodf.k ;sfío hkak tu.ska fmkakqï flf¾. m%d.aOkh imhd .ekSfï§ whs;slrejkaf.a m%d.aOkhg

idfmaCIj Kh m%d.aOkh fldf;la fhdodf.k ;sfío

hkak tu.ska fmkakqï flf¾. m%d.aOk jHqyh ;=< Kh

m%d.aOkh by<hdu wjodkï iy.; ;;a;ajhls. ,dN

fyd¢ka mj;sk ld, j,§ by< Kh m%d.aOkh

.eg`Mjla fkdjQjo iud.fï ,dNodhs;ajh my, hk

wjia:dj,§ jHdmdrh w,dN ,enj;a Kh i|yd fmd,S

f.ùu wksjd¾h neúka jHdmdrhg uQ,H ÿIalr;djkag

uqyqK§ug isÿfõ. tfukau m%d.aOk jHqyh ;=< Kh

m%d.aOkfha m%;sY;h by< kï Khlrejkaf.a úsjO

iïndOl j,go l<ukdlrKhg uqyqK§ug isÿfõ. f;da,k wkqmd; my; ±lafõ.

Kh ialkaO wkqmd;h (Debt Equity ratio)

fuu wkqmd;h u.ska Kh m%d.aOkh yd whs;slrejkaf.a

m%d.aOkh w;r we;s iïnkaO;djh fmkakqï flf¾. fuys§

Kh m%d.aOkh fia ie,flkafka iaÓr f.ùulg tlÕ ù

we;s m%d.aOkhh’. tuksid È.=ld,Sk Kh fukau m%ldYs;

jrKSh fldgia m%d.aOkh;a Kh m%d.aOkh hg;g we;=<;a

flf¾. tfiau whs;slrejkaf.a m%d.aOkh fia

ie,flkafka idudkH fldgia m%d.aOkh iy ixÑ;hs.

fmd,sh iys; os.=ld,Sk Kh + jrKSh fldgia m%d.aOkh

Kh ialkaO wkqmd;h }

idudkH fldgia m%d.aOkh + ixÑ;

2011 2012

149 137

505 617

0.30 0.22

È.=ld,Sk Kh - uq`M m%d.aOk wkqmd;h

fuu.ska uq`M È.=ld,Sk m%d.aOkfhka l=uk m%udKhla

È.=ld,Sk Kh j,ska iïmdokh fldg weoao hkak

fmkakqï flf¾. fuu wkqmd;h my; mßÈ .Kkh lrkq

,efí’ uq`M È.=ld,Sk m%d.aOkhg, È.=ld,Sk Kh, jrKSh

fldgia yd uq`M ialkaOh we;=<;a fõ.

uq`M È.=ld,Sk Kh m%d.aOkh

uq`M È.=ld,Sk m%d.aOkh

2012 2011

137 149

137 + 617 149 + 50518] 25]

fmd,S wdjrK wkqmd;h (Interest Cover)

fuu.ska wdh;kfha bmhSï lS jdrhla iaÓr fmd,S f.ùï

i|yd m%udKj;ao hkak fmkakqï flf¾. fmd,S f.ùï

j,g idfmaCIj by< bmhSula we;s wdh;khl uQ,H

wjodku wju uÜgul mj;S. fuu wkqmd;h my; mßÈ

.Kkh lrkq ,efí.

21

x 100

x 100x 100


nÿ fmd,S j,g fmr ,dNh

Kh fmd,sh

2011 2012

181 205

71 80

}2.55 }2.56

fuu fmd,S wdjrK wkqmd;slh by< w.hla .ekSu

iud.fï idudkH fldgia m%d.aOkfha wdfhdackh lrkq

,nk wdfhdaclhl=g jeo.;a fõ. ukao, fmd,S f.ùug

wjYH jkafka j¾Ihlg tla jdrhla muKla jk w;r nÿ

wvql< miq b;sßjk ishü ,dNh iud.fï idudkH

fldgia ysñhkag wh;a neúks.

fufyhqï wkqmd; (Operating ratios)

fuu wkqmd; u.ska wdh;khl j;alï l<ukdlrK-

fha iy j;alï Ndú;fha we;s ld¾hCIu;djh weÕhSug

,lalrhs. ialkaO m%d.aOkh iy Kh m%d.aOkh ;=<ska

wdh;khla tla/ia lr.;a wruqo,a j;alïj, wdfhdackh

lrkq ,nhs’ fuu.ska by, úl=Kqï uÜgula iy ,dNhla

wfmaCId lrhs’ fuu wruqK bgqlr .ekSug kï j;alï

by, ld¾hCIu;djhlska fhdojd.; hq;=fõ. j;alï

Wmfhdackfha ld¾hCIu;dj uekSu i|yd my; i|yka

wkqmd; fhdod.; yelsh’.

^1& f;d. msßjegqï wkqmd;h (Inventory turnover ratio)^2& Kh.e;s msßjegqu (Debtors turnover ratio)^3& j;alï msßjegqï wkqmd;h (Assets turnover ratio)

úl=KQ nvqj, .;añ,

f;d. msßjegqï wkqmd;h } } jdr

idudkH f;d.h

2011 2012

2426 3189

^412 + .....& $ 2 ^650 + 412& $ 2

fuys§ úl=Kqï msßjeh f;dr;=re f kdue;s úg úl=Kqï

fhdodf.k fuu wkqmd;h .Kkh lrkq ,efí. idudkH

f;d.h hkq wdrïNl yd wjidk f;d.fha idudkHhhs.

j¾Ifha Èk .Kk f;d. msßjegqï wkqmd;slfhka fn¥

úg f;d.h r|jd.ekSfï ld,h ke;fyd;a f;d.h úl=Kqï

njg m;aùug .;jk ld,h .Kkh l< yelsh’.

360

f;d.h r|jd.ekSfï ld,h }

f;d. msßjegqu wkqmd;h

Kh.e;s msßjegqï wkqmd;h (

fuu wkqmd;h ;=<ska Kh.e;shkaf.a øjYs,;dj fmkakqï

lrhs’ tkï lSjdrhla úl=Kqï Kh.e;shka njg

m;ajkafkao hkakhs. úl=Kqï jvd jeä jdr.Kkla

Kh.e;shka njg m;afõ kï thska woyia lrkafka

Kh.e;shka blauKska uqo,a njg m;ajk njls’. fuu

wkqmd;h my; mßÈ .Kkh flf¾.

Y=oaO úl=Kqï

idudkH Kh.e;sfhda

3571

^365 + 460& $ 2

fuu wkqmd;h weiqßka Kh tl;=lsÍfï ld,ho .Kkh

lsßug ms<sjk’

365

Kh.e;s msßjegqï wkqmd;h

by; wkqmd;hg wkqj Khg úl=Kqula isÿ fldg uqo,a

,nd.ekSug Èk 42 .;fõ. Kh.e;s msßjegqï

wkqmd;h by,h;au Kh tl;=lsÍfï ld,h wvqjk w;r

th wdh;khlg ys;lr ;;ajhls.

uq`M j;alï msßjegqï wkqmd;h (

fuu wkqmd;h u.ska jHdmdrh úl=Kqï wodhï bmhSfï§

fl;rï ld¾hCIu;djhlska wdh;kfha j;alï

Wmfhda.S lrf.k ;sfío hkak fmkakqï lrhs. fuu

wkqmd;h my; mßÈ .Kkh lrkq ,efí.

Y=oaO úl=Kqï

idudkH Y=oaO j;alï

fuys Y=oaO j;alï hkq CIh wvql< miq j;alï fjh’. Y=oaO

úl=Kqï hkq nÿ wvql< miq úl=Kqï wdodhuhs.

3571

^1676 + 1325& $ 2

fuys§ wod, iud.u 2012 jif¾§ uq`M Y=oaO j;alï fuka

238 jdrhla úl=Kqï isÿ fldg we;’ fuu wkqmd;h by<

w.hla .ekSu jvd fhda.H fõ.

j;alï msßjegqï wkqmd;h Y=oaO ia:djr j;alï i|ydo

.Kkh lsßug ms<sjk. tu.ska jHdmdrh úiska ia:djr

j;alï Wmfhdackfha ld¾hCIu;djh fmkakqï lrhs.

= jdr 238

22


,dNodhs;aj wkqmd; (Profitability Ratios)

wdfhdaclhl= úiska jHdmdrhl id¾:l;ajh ukskq ,nk

m%Odk ks¾kdhlhla jkqfha tlS wdh;kh fldmuK

,dNhla Wmojd we;s o hkakhs. wdodhï jd¾:dfõ oelafjk

,dNh lsishï úl,amhlg idfmaCIj bÈßm;a lsÍu

,dNodhs;aj wkqmd; .Kkh lsÍfï§ isÿ flf¾. my;

oelafjk ,dNodhs;aj wkqmd; ms<sn|j wjfndaOhla mej;Su

jeo.;a fõ.

(i) Y=oaO ,dN wkqmd;h (Net profit ratio)(ii) wdfhdack u; m%;s,dNh (Return on investment)(iii) ysñlu u; m%;s,dNh (Return on equity)

Y=oaO ,dN wkqmd;slh (Net profit ratio)

ishü úhoï iy nÿ wvql, miq wdodhfï b;sßh úl=Kqï

j,g m%;sY;hla f,i oelaùu tys§ isÿfõ.

Y=oaO ,dNh ^nÿ miq ,dNh&

úl=Kqï

2012 2011

121 93

3571 2782

} 313] } 334]

wdfhdack u; m%;s,dNh ( Return on investment

fuu wkqmd;h ;=<ska wdfhdackh lrk ,o uq`M m%d.aOkhg

^Kh, jrKSh fldgia yd idudkH fldgia& Wmhk ,o

,dNh yd f.jQ fmd,S iei£ulaa lrh’. we;eï wjia:dj,§

wdfhdack m%d.aOkh hkak uq`M j;alï f,i y÷kd.ekSula

olakg ,efí. flfia fj;;a fndfyda úYaf,aIlhka

wdfhdað; m%d.aOkh hkakg fmd,shla fkdf.jk cx.u

j.lSï ^Khysñfhda, WmÑ; úhoï, ú,ïNS; nÿ jeks oE&

we;=,;a fkdlrhs. ta wkqj wdfhdack u; m%;s,dN

wkqmd;slh hkq.

Y=oaO ,dNh + fmd,S úhou

idudkH uq`M wdfhdað; m%d.aOkh

fmd,shla f.jkq ,nk Kh yd ialkaO m%d.aOkh

112 + 80

2012 ( } } 2546]

^803 + 705&

neÆ ne,aug fuu wkqmd;h b;d fyd| uÜgula f,i

fmkqk o l¾udka;fha wfkl=;a iud.ï iuÕ iei£fuka

;SrK .ekSu jeo.;a fõ.

ysñlï u; m%;s,dN wkqmd;slh

Return on equity (ROE)

fuu wkqmd;h jHdmdrfha ialkaO m%d.aOk ysñhkag b;d

jeo.;a fõ. ukao l<ukdlrKh úiska ysñldr

m%d.aOkh u; Wmhk ,o ,dNh fï ;=<ska ksrEmkh jk

neúk’ jrKSh fldgia m%d.aOkh Kh m%d.aOkh f,i

ie,l=jfyd;a fuu wkqmd;h my; mßÈ .Kkh lrkq

,efí.

Y=oaO ,dNh - jrKSh ,dNdxY

ROE =

idudkH ialkaO m%d.aOkh

112 - 0

2012 = = 19.96 % ^617 + 505& $ 2

fjf<|fmd< wkqmd; (Market Ratios)

fjf<|fmd< wkqmd; oekg isák wdfhdaclhskag fukau

wkd.;fha iud.ïj, ialkaO m%d.aOkfha wdfhdackh

lsÍug wfmaCIdlrk wdfhdaclhskag jeo.;a fõ. oekg

;sfnk wdfhdack úl=Kkjdo@ keoao@ hkak;a w¨f;ka

idudkH fldgiaj, wdfhdackh lrkjdo hkak;a ;SrKh

lsÍug fuu wkqmd; jeo.;afõ fjf<|fmd< wkqmd;

f,i my; i|yka wkqmd; jeo.;a fõ.

(i) fldgil bmhqu (Earnings per share - EPS)(ii) fldgil ,dNdxY (Dividend per share - DPS)(iii) bmhqï M,odj (Earning yield)(iv) ,dNdxY M,odj (Dividend yield)(v) ñ, bmhqï wkqmd;h [Price Earnings Ratio (P/E ratio) (vi) fmd;a w.hg fjf<|fmd< w.h Book - to - market ratio (B/M ratio)

fldgil bmhqu (EPS)

fuu.ska j¾Ih ;=< Wmhk ,o Y=oaO ,dNfhka jrKSh

,dNdxY jeks ndysr md¾Yjhkaf.a f.ùï wvql< miq tla

fldgila i|yd ,dNh fldmuKo? hkak fmkakqï lrh’. fuu wkqmd;h my; mßÈ .Kkh lrkq ,efí.

nÿ miq ,dNh

ksl=;a l< ialkaO fldgia m%udKh

fldgil ,dNdxY ( tkï iud.u úiska tla fldgila

fjkqfjka f.jk ,o ,dNdxY m%udKhhs. we;eï iud.ï

iEu jirlu ,dNdxY m%ldYhg m;alrkq ,efí. tuksid

wdfhdaclhka fldgil ,dNdxY ms<sn|j úfYaI we,aula

olajhs.

x 100

x 100

23

x 100 x 100

2


,dNdxY M,od wkqmd;h ( tkï fldgila fjkqfjka

wdfhdackh lrkq ,nk uqo,g idfmaCIj fldgil

,dNdxYh m%;sY;hla f,i oelaùuhs.

fldgil ,dNdxYh

fldgil fjf<|fmd< ñ,

ñ, bmhqï wkqmd;h (P/E) ( ñ, bmhqï wkqmd;slh my;

mßÈ .Kkh lrkq ,efí.

fldgil fjf<|fmd< ñ,

fldgil bmhqu

idudkHfhka iud.fï (P/E) wkqmd;h wod, fCIa;%fha

(P/E) wkqmd;slhg jvd my< w.hla .kSkï tjeks iud.ï

fldgiaj, ñ, bÈßfhoaS by< hk iajrEmhla fmkakqï

lrhs’ tuksid tjeks fldgia wdfhdack l<Ulg (Invest-ment Portfolio) tl;=l, hq;= fldgia jYfhka ie,fla.

fjf<|fmd< w.hg fmd;a w.h wkqmd;h (P/BV)

flgil ñ, ;SrKh lsÍfï§ fhdod.; yels wkqmd;hla

f,iska P/BV wkqmd;h y÷kdf.k ;sfí. tkï fuu

wkqmd;h yd ldgil m%;s,dNh w;r m%;sf,dau iïnkaOhla

we;s njh’. tkï iud.fï P/BV wkqmd;h iuia:

fjf<|m,g fyda l¾udka;hg jvd wvq kï bÈßfha§ tu

iud.fï wfhdackh lsÍfuka by, m%;s,dNhla ,nd.;

yels njhs. fuu wkqmd;h my; mßÈ .Kkh lrkq ,efí.

fldgil fjf<|fmd< w.h

fldgil fmd;a w.h

wkqmd; úYf,aIKfha iSudjka

wkqmd; úYaf,aIKfha we;s iSudjka fndfyduhla .sKqïl-

rKfha we;s ÿ¾j,;d fõ. .sKqïlrKfha uqo,ska ueksh

yels .Kqfokq muKla i,ld n,k neúka wkqmd;

úYaf,aIKfha§ o .=Kd;aul idOl flfrys wjodkh-

la fhduq fkdfõ. wdh;k foll .sKqïlrK m%;sm;a;s

fjkiaùfï§ tu wdh;k fofla .sKqïlrK wkqmd;o

fjkia fõ’ fYaI m;%h fndfyda úg ft;sydisl msßjehg

ilik w;r wdodhï m%ldYh j¾;udk ñ, .Kka j,g

ielfia’ tuksid fYaIm;%fha yd wdodhï jd¾;dfõ o;a;

ñY%lr ilikq ,nk wkqmd; fl;rïÿrg i;H ;;a;ajh

fmkakqï lrhso hkak .egÆ iy.;h’.

x 100

24

x 100



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Education

CSE - Understanding Financial Statements