zf]wgfGt/ tYofÍ ;+sng lgb]{lzsf @)^! - Nepal Rastra Bank/cite> · ...

$: zf]wgfGt/ tYofÍ ;+sng lgb]{lzsf @)^! - Nepal Rastra Bank/cite> · ...$
zf]wgfGt/ tYofÍ ;+snglgb]{lzsf@)^!

g]g]kfn /fi6« a}+skfn /fi6« a}+scg';Gwfg cg';Gwfg ljefuljefu

zf]zf]wgfGt/ wgfGt/ dxfzfvfdxfzfvfjfn'jf6f/, sf7df8f}+ .jfn'jf6f/, sf7df8f}+ .

ljifo–;"rL

qm=;+= ljifo k[i7

!= k|:tfjgf s

@= zf]wgfGt/ tYofÍ sf/f]jf/sf] lsl;d !

#= a}+s sfof{nosf] juL{s/0f @

$= a}+sx?n] tYofÍ k7fpg' kg]{ ;do #

%= tYofÍ pNn]v ug]{ ljlgdo b/ #

^= zf]wgfGt/ tYofÍsf] ;|f]t tyf k|of]hg v'nfpg' kg]{ bfloTj #

&= j}b]lzs lgIf]k bfloTj %

*= kmf=g+= g]=zf]=–! %

(= kmf=g+=g]=zf]=@-s_ ^

!)= kmf=g+=g]=zf]=–@-v_ @!

!!= kmf=g+=g]=zf]=–# @^

!@= cg';"rL ! b]lv $ ;Dd -g]kfnL tyf c+u|]hLdf_

kk|:tfjgf|:tfjgf

g]kfn /fi6« a}+s, cg';Gwfg ljefu, zf]wgfGt/ dxfzfvfn] ljb]zL d'b|f v/Lb÷laqmLsf]

;|f]t tyf k|of]hg cg';f/ ljb]zL d'b|fsf] ;Dk"0f{ sf/f]jf/sf] tYofÍ ;+sng / k|zf]wg u/L lgoldt

?kdf cf=j= @)#)÷#! b]lv zf]wgfGt/ tYofÍ k|sflzt ub}{ cfPsf] 5 . b]zsf] clwsf+z jfx\o

e'QmfgL sf/f]jf/ a}lsË If]qaf6 g} x'g] x'Fbf zf]wgfGt/ tYofÍsf] ljleGg ;|f]tx? dWo] a} lsË If]q g}

k|d'v ;|f]tsf] ?kdf /xFb} cfPsf] 5 . t;y{, d'Vo u/L a}lsË If]qaf6 k|fKt x'g] k|f/lDes tYofÍsf]

z'4tfsf] :t/df g} ;du| zf]wgfGt/ tYofÍsf] z'4tf lge{/ /xg] x'gfn]] k|f/lDes tYofÍ z'4 /xg'

cTofjZos x'G5 . o;}u/L, a}lsË If]qaf6 k|fKt x'g] k|f/lDes tYofÍsf] z'4tfsf] :t/ tYofÍ

;Dk|]if0f ug]{ sfo{df ;+nUg sd{rf/Lsf] 1fgdf lge{/ /xg] s'/f b[li6ut u/L tYofÍ l6kf]6 sfo{nfO{

;/n agfpg] p2]Zon] o; dxfzfvfn] @)#! ;fndf zf]wgfGt/ lgb]{lzsf tof/ u/L a}+sx?nfO{

pknJw u/fPsf] lyof] . ;do–;dodf ul/Psf ljb]zL ljlgdo ;DaGwL gLltut kl/jt{g, ljb]zL

d'b|f sf/f]jf/sf] cfsf/÷k|sf/df ePsf kl/jt{g tyf cGt/f{li6«o d'b|f sf]ifsf] zf]wgfGt/

lgb]{lzsfdf ;do ;dodf ePsf] ;+zf]wg tyf kl/dfh{gnfO{ ;d]t b[li6ut u/L pQm

lgb]{lzsfnfO{ @)#$, @)#*, @)$# / @)%! ;fndf cfjZos ;+zf]wg u/L nfu" ul/Psf] lyof] .

ljZjsf cGo d'n'sx?df h:t} g]kfndf klg zf]wgfGt/ tYofÍ k|zf]wg ug]{ sfo{ d"ntM

cGt/f{li6«o d'b|f sf]ifsf] zf]wgfGt/ lgb]{lzsfdf cfwfl/t 5 . o;} cg'?k cf=j= )%*÷%( ;Dd

o; dxfzfvfn] pQm sf]ifsf] zf]wgfGt/ lgb]{lzsf rf}yf] ;+:s/0f cg'?k tYofÍ k|sfzg ub}{

cfPsf]df cf=j= )%(÷^) b]lv eg] ;f] sf]ifsf] xfn k|rlnt kfFrf} ;+:s/0f cg'?k k|sfzg ug{

yfn]sf] 5 . ctM ljut Ps bzssf] cjlwdf ljb]zL ljlgdo ;DaGwdf ePsf] gLltut kl/jt{g,

ljb]zL d'b|f sf/f]jf/sf] cfsf/÷k|sf/df ePsf] kl/jt{g tyf gofF tj/n] zf]wgfGt/ tYofÍ

k|sfzg ug{ yflnPsf] kl/jlt{t kl/l:yltdf ;f] xL adf]lhd tYofÍ ;+sng tyf ;+k|]if0f ug'{

lgtfGt cfjZos x'G5 . t;y{, kl/jlt{t kl/l:ylt cg'?k tYofÍsf] z'4tfsf] :t/nfO{ sfod

/fVg tYofÍ ;+sng tyf ;+k]|if0f sfo{df ;+nUg sd{rf/Lx?nfO{ ;xof]u k'uf];\ eGg] p2]Zon]

;fljssf] æzf]wgfGt/ tYofÍ ;+sng ug]{ ;+zf]lwt lgb]{lzsf, @)%!Æ nfO{ cfjZos ;+zf]wg tyf

kl/dfh{g u/L of] æzf]æzf] wgfGt/ wgfGt/ tYofÍ ;+tYofÍ ;+ sng sng lgb]{lgb]{ lzsf, @)^!Ælzsf, @)^!Æ nfu" ul/Psf] 5 .

s

zf]wgfGt/ tYofÍsf] d'Vo ;|f] tsf] ?kdf /x]sf a}+lsË If]qaf6 k|fKt x'g] k|f/lDes

tYofÍx?sf] z'4tfsf] :t/ sfod /fVg of]ubfg k'uf];\ eGg] p2]Zon] o; lgb]{lzsfnfO{ oyf;+ej

;/n / :ki6 kfg]{ k|of; ul/Psf] 5 . ;fljssf] lgb]{lzsfdf ef=?= gub v/Lb÷laqmL sf/f]jf/sf]

tYofÍ k7fpg] k|of]hgfy{ gub sfp06/ / ;6xL sfp06/sf] nflu 5'§f 5'§} kmf/dx? -qmdzM

g]=zf]=g=sf=–! / g]=zf]=;=sf=–@_ Joj:yf ePsf]df o; lgb]{lzsfdf gub ef=?= sf/f]jf/ ug]{ ;a}

a}+s, ;6xL sfp06/ / dlgr]~h/sf nflu Pp6} g]=zf]=–! kmf/dsf] Joj:yf ul/Psf] 5 . o;

Joj:yfaf6 ;fljssf] kmf/dx? dWo] Pp6f kmf/d :jtM 36\g uPsf]n] ;fljssf] g]=zf]=–#-s_,

g]=zf]=–#-v_ / g]=zf]=–$ kmf/dx? o; lgb]{lzsfdf qmdzM g]=zf]=–@-s_, g]=zf]=–@-v_ / g]=zf]=–# sf

?kdf /x]sf 5g\ .

v

!= zf]wgfGt/ tYofÍ sf/f]jf/sf] lsl;d M afl0fHo a}+sx?n] zf]wgfGt/ dxfzfvfnfO{

pknJw u/fpg' kg]{ zf]wgfGt/ tYofÍ sf/f]jf/nfO{ lgDg cg';f/ tLg ju{df juL{s/0f

ul/Psf]5 .

!=! ljb]zL d'b|f v/Lb laqmL sf/f]jf/ M a}+sx?n] ljb]zL d'b|f gub jf ljb]zL d'b|fsf] ofq'

r]s, qm]l86 sf8{, gub sfuhft (cash documents) v/Lb u/L ;f] jfktsf] e'QmfgL

g]kfnL d'b|fdf pknJw u/fPdf cyjf a}+sn] g]kfnL d'b|f k|fKt u/L ;f] a/fa/ x'g]

ljb]zL d'b|f gub jf ofq' r]s pknJw u/fPdf o:tf] sf/f]jf/nfO{ ljb]zL d'b|f v/Lb

jf laqmL sf/f]jf/ dfGg' kb{5 .

pk/f]Qm ljb]zL d'b|f sf/f]jf/dWo] ef=?= gub v/Lb laqmL sf/f]jf/sf] tYofÍ o;

lgb]{lzsfsf] g]=zf]=–! kmf/ddf pNn]v ug'{ kb{5 . cGo ljb]zL d'b|fsf] gub sf/f]jf/

tyf ef=?= / cGo ljb]zL d'b|fsf] ofq' r]s, 8«fˆ6, l6=l6=, d]n 6«fG;km/ cflb h:tf

hg/n sf/f]jf/sf] v/Lb laqmL /sdnfO{ o; lgb]{lzsfsf] g]=zf]=–@-s_ kmf/ddf

pNn]v ug'{ kb{5 .

!=@ j}b]lzs lgIf]k bfloTjsf] sf/f]jf/ M ljb]zL d'b|fsf] v/Lb laqmL sf/f]jf/ bkmf !=!

cg';f/ gub jf gub sfuhft (cash documents) dfkm{t geO{ j}b]lzs lgIf]k vftf

dfkm{t ePdf o:tf] sf/f]jf/nfO{ j}b]lzs lgIf]k bfloTjsf] sf/f]jf/ dfGg' kb{5 .

g]kfnL gful/sx?sf] j}b]lzs lgIf]k vftfdf ePsf] cfDbfgL÷vr{sf] sf/f]jf/nfO{ eg]

zf]wgfGt/ tYofÍsf] b[li6n] /fi6«s} jf:tljs cfDbfgL÷vr{ dfgL tbg';f/

g]=zf]=–@-s_ kmf/dsf] ;DjlGwt zLif{sdf hgfpg' kb{5 . ljb]zL gful/sx?sf] j}b]lzs

lgIf]k vftf dfkm{t x'g] sf/f]jf/nfO{ o; lgb]{lzsfsf] g]=zf]=–# kmf/ddf pNn]v ug'{

kb{5 / To:tf] sf/f]jf/sf] Ps d'i7 /sd g]=zf]=–@-s_ kmf/dsf] sf]8 g+=@)))))

æj}b]lzs lgIf]k bfloTjÆ zLif{sdf pNn]v ug'{ kb{5 .

!=# cGt/a}+s sf/f]jf/ M a}+sx? aLr gub ljb]zL d'b|f v/Lb laqmL sf/f]jf/; a}+s

sfof{nox? aLr ljb]zL d'b|f tf]8f rnfg (fund transfer) sf/f]jf/; s'g} :yfgLo a}+ssf]

nflu csf]{ :yfgLo a}+sn] ul/lbPsf] ljb]zL d'b|f sf/f]jf/; s]Gb|Lo / If]qLo sfof{nosf]

Ph]G;L dfkm{t dftxt sfof{non] u/]sf] ljb]zL d'b|f sf/f]jf/ tyf dlgr]~h/;Fu

u/]sf] ljb]zL d'b|f sf/f]jf/nfO{ cGt/a}+s sf/f]jf/ dfGg' kb{5 .

2

pk/f]Qm ljb]zL d'b|f cGt/a}+s sf/f]jf/dWo] ef=?= gub cGt/a}+s sf/f]jf/nfO{ o;

lgb]{lzsfsf] g]=zf]=–! kmf/ddf æa}+s;Fu v/LbÆ jf æa}+snfO{ laqmLÆ zLif{sdf hgfpg'

kb{5 . ef=?= gub afx]s cGo ljb]zL d'b|f cGt/a}+s sf/f]jf/nfO{ g]=zf]=–@-s_

kmf/dsf] sf]8 g+= @!)))) æcGt/a}+sÆ zLif{sdf pNn]v ug'{ kb{5 .

@= a}+s sfof{nosf] juL{s/0f M zf]wgfGt/ dxfzfvfnfO{ tYofÍ k7fpg] ljleGg a}+s

sfof{nox?nfO{ lgDg cg';f/ juL{s/0f u/L tL sfof{nox?n] b]xfo adf]lhdsf] tYofÍ

kmf/dx? k7fpg' kg]{ Joj:yf ul/Psf] 5 .

@=! 7"nf zfvfx? M ljb]zL d'b|f gub ;6xL sf/f]jf/ ug]{, Ph]G;L a}+s dfkm{t e'QmfgL x'g]

u/L 8«fˆ6÷6L=6L= laqmL ug]{, ljb]zL d'b|fsf] r]s jf a}+s 8«fˆ6 v/Lb ug]{, ljn

sn]S;gdf lng] tyf cfoft÷lgof{t Pn=;L= ;DaGwL sf/f]jf/ ug]{ a}+s zfvf

sfof{nox?nfO{ æ7"nf zfvfÆ egL juL{s/0f ul/Psf] 5 . oL zfvf sfof{nox?sf]

sf/f]jf/sf] tYofÍ ljj/0f o; lgb]{lzsfsf] g]=zf]=–@-s_ / -v_ tyf g]=zf]=–# kmf/fddf

pNn]v u/L lgb]{lzt ;do leq zf]wgfGt/ dxfzfvfdf k7fpg' kb{5 . oL zfvfx?sf]

ef=?= gub sf/f]jf/ ljj/0f eg] g]=zf]=–! kmf/ddf 5'§} k7fpg' kb{5 .

7"nf zfvfx?n] o; dxfzfvfnfO{ pknJw u/fpg' kg]{ g]=zf]=–@-s_ / -v_ tyf g]=zf]=–

# tYofÍ kmf/d ljj/0f tof/ ubf{ k|of]u u/]sf sfuhftx? (supplementary

documents) nfO{ :ki6 a'lemg] u/L ;'/lIft;fy /fVg' kb{5 / o; dxfzfvfaf6 ul/g]

cg'udgsf] l;nl;nfdf cfjZos k/]df pknJw u/fpg' kb{5 .

@=@ ;fgf zfvfx? M ljb]zL d'b|fsf] gub sf/f]jf/ ug]{, t/ Ph]G;L lx;fjdf sf/f]jf/ gx'g]

a}+ssf zfvfx?nfO{ æ;fgf zfvfÆ egL juL{s/0f ul/Psf] 5 . o:tf ;fgf zfvfx?n]

cfˆgf]] ef=?= gub sf/f]jf/ g]=zf]=–! kmf/ddf e/L k7fpg' kb{5 . t/, gub ljb]zL

d'b|f -ef=?=afx]s_ sf/f]jf/ u/]sf] cj:yfdf ;f] sf] ljj/0f g]=zf]=–@-s_ / -v_

kmf/ddf pNn]v u/L k7fpg' kb{5 .

@=# ;6xL sfpG6/x? M a}+s sfof{noaf6 cnu /xL ef=?= gub ;6xL sf/f]jf/ dfq ug]{

a}+s sfof{nox?nfO{ æ;6xL sfpG6/Æ ;d"xdf juL{s/0f ul/Psf] 5 . o:tf ;6xL

3

sfpG6/x?n] v/Lb jf laqmL u/]sf] /sdx?sf] tYofÍ g]=zf]=–! kmf/ddf e/L k7fpg'

kb{5 .

#= a}+sx?n] tYofÍ k7fpg' kg]{ ;do M ;a} a}+s zfvfx?n] o; dxfzfvfnfO{ pknJw

u/fpg' kg]{ ;a} lsl;dsf tYofÍ ljj/0fx? dfl;s ?kdf dlxgf ;dfKt ePsf] ;ft

lbg leq k7fpg' kb{5 . t/, 7"nf zfvfx?df w]/} sf/f]jf/ x'g] ePsf]n] cg'udg

k|of]hgsf] nflu tL zfvfx?n] g]=zf]=–@-s_ / -v_ kmf/dx?sf] tYofÍsf] clen]v eg]

;fKtflxs ?kdf g} /fVg' kb{5 .

$= tYofÍ pNn]v ug]{ ljlgdo b/ M a}+sx?n] ljb]zL d'b|f sf/f]jf/nfO{ zf]wgfGt/ tYofÍ

ljj/0fdf pNn]v ubf{ pQm ljb]zL d'b|fnfO{ v/Lb b/n] g]kfnL ?k}ofFdf kl/jt{g u/L

pNn]v ug'{ kb{5 .

%= zf]wgfGt/ tYofÍsf] >f]t tyf k|of]hg v'nfpg' kg]{ bfloTj M ljb]zL d'b|f v/Lb laqmL

sf/f]jf/sf] >f]t tyf k|of]hg v'nfO{ k7fpg' kg]{ bfloTj æz'? sf/f]jf/ ug]{ a}+s

sfof{noÆ sf] x'g]5 . o; lgb]{lzsfsf] k|of]hgsf nflu, s'g} ljb]zL d'b|f v/Lb÷laqmL

sf/f]jf/df Pp6} dfq a}+s jf a}+s sfof{no ;+nUg ePsf] cj:yfdf ;f]xL a}+s jf a}+s

sfof{nonfO{ g} æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ ;Demg' kb{5 . t/, Pp6} ljb]zL d'b|f

v/Lb÷laqmL sf/f]jf/df b'O{ jf b'O{ eGbf a9L a}+s jf a}+s sfof{nox? ;+nUg ePsf]

cj:yfdf, ljb]zL d'b|f k|fKt -v/Lb_ jf e'QmfgL -laqmL_ u/L ;f] jfktsf] /sd g]kfnL

d'b«fdf e'QmfgL lbg] jf k|fKt ug]{ a}+snfO{ æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ dfGg'

kb{5 . o; cj:yfdf, zf]wgfGt/ tYofÍdf ljb]zL d'b|f v/Lb jf laqmLsf] >f]t jf

k|of]hg v'nfO{ k7fpg' kg]{ bfloTj æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ sf] x'g]5 / cGo

;+nUg a}+s sfof{nox?n] pQm sf/f]jf/nfO{ cfjZostf cg';f/ æcGt/ a}+sÆ zLif{sdf

v/Lb÷laqmL hgfO{ k7fpg' kb{5 . cyf{t, ljb]zL d'b|f v/Lbsf] ;Gbe{df, h'g a}+s jf

a}+s sfof{non] ljb]zL d'b|f k|fKt -v/Lb_ u/L ;f] sf] jbnfdf kf6L{ jf cfkm\g} cGo

sfof{no jf :yfgLo cGo a}+snfO{ g]kfnL d'b|fdf e'QmfgL pknJw u/fpFb5, ;f]xL a}++s

jf a}+s sfof{nonfO{ æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ ;Demg' kb{5 . o;}u/L, ljb]zL

4

d'b|f laqmLsf] ;Gbe{df, h'g a}+s jf a}+s sfof{non] kf6L{af6 g]kfnL d'b|f k|fKt u/L ;f]

sf] jbnfdf kf6L{nfO{ ;f]em} jf kf6L{n] cg'/f]w u/]sf] kIfnfO{ ljb]zL d'b|f -8«fkm\6,

l6=l6=, ofq' r]s h:tf sfuhft ;d]t_ pknJw u/fp+b5 ;f]xL a}+s jf a}+s

sfof{nonfO{ æz'? sf/f]jf/ ug]{ a}+s sfof{noÆ ;Demg' kb{5 .

pbfx/0fsf nflu, s'g} a}+s zfvfn] ko{6saf6 ofq' r]s v/Lb u/]sf] / ;f] zfvfsf]

cfkm\gf] 5'§} Ph]G;L gePsf] sf/0fn] pQm ofq' r]s s]Gb|Lo sfof{nosf] Ph]G;L

lx;fjdf hDdf x'g] u/L k7fPsf] /x]]5 eg] o; cj:yfdf, pQm ofq' r]ssf] /sdnfO{

;f] a}+s zfvfn] æko{6saf6 v/LbÆ zLif{sdf hgfpg' kb{5 eg] s]Gb|Lo sfof{non]

æcGt/ a}+s v/LbÆ zLif{sdf hgfpg' kb{5 . o;}u/L, s'g} a}+s jf a}+s sfof{non]

ljb]zaf6 ljb]zL d'b|fdf ljk|]if0f k|fKt u/L ;f] sf] jbnfdf ;DjlGwt kf6L{nfO{ ;f]em}

jf ;DjlGwt kf6L{nfO{ e'QmfgL ug]{ u/L cfkm\gf] cGo sfof{no jf cGo a}+snfO{ g]kfnL

d'b|fdf /sd pknJw u/fPsf] cj:yfdf, To;/L ljb]zL d'b|f k|fKt u/L g]kfnL d'b|f

pknJw u/fpg] klxnf] a}+s sfof{non] ;f] /sdnfO{ ljk|]if0f zLif{sdf v/Lb egL

hgfpg' kb{5 eg] klxnf] a}+s jf a}+s sfof{noaf6 g]kfnL d'b|fdf /sd k|fKt u/L

;DjlGwt kf6L{nfO{ e'QmfgL ug]{ kl5Nnf a}+s jf a}+s sfof{non] zf]wgfGt/ tYofÍdf

s]xL pNn]v ug'{ kb}{g .

t/, s'g} a}+sn] ljb]zaf6 ljb]zL d'b|fdf ljk|]if0f k|fKt u/L ;DjlGwt kf6L{nfO{ e'QmfgL

ug]{ u/L cGo :yfgLo a}+snfO{ ljb]zL d'b|fdf g} /sd pknJw u/fPsf] cj:yfdf eg]

klxnf] a}+sn] cGt/ a}+s v/Lb tyf laqmLdf / kl5Nnf] a}+sn] ljk|]if0f zLif{sdf v/Lb

egL hgfpg' kb{5 .

o;}u/L, s'g} a}+s sfof{non] kf6L{af6 g]kfnL d'b|f lnO{ cfkm\g} jf cfkm\gf] s]Gb|Lo

sfof{nosf] Ph]G;L lx;fj qm]l86 x'g] u/L ljb]zL d'b|fsf] 8«fkm\6, l6=l6=, ofq' r]s

h:tf sfuhft hf/L u/]sf] cj:yfdf, To:tf] sfuhft hf/L ug]{ a}+s sfof{non]

5

zf]wgfGt/ tYofÍssf] ;DjlGwt zLif{ssf] laqmL snddf hgfpg' kb{5 . ;fy}, o:tf]

sf/f]jf/ dWo] s]Gb|Lo sfof{nosf] Ph]G;L lx;fj qm]l86 x'g] u/L To:tf] sfuhft hf/L

u/]sf] ePdf dfq s]Gb|Lo sfof{non] To:tf] sf/f]jf/ /sdnfO{ cGt/ a}+s laqmL

zLif{sdf hgfpg' kb{5, cGoyf o:tf] sf/f]jf/nfO{ s]Gb|Lo sfof{non] zf]wgfGt/

tYofÍdf pNn]v ug'{ kb}{g .

^= j}b]lzs lgIf]k bfloTj M ljb]zLx?n] a}+sdf vf]n]sf] ljb]zL tyf :jb]zL b'j} d'b|fsf]

vftfnfO{ a}+ssf] j}b]lzs lgIf]k bfloTj dfGg' kb{5 . t/, a}+sdf g]kfnLn] vf]n]sf]

ljb]zL d'b|fsf] vftfnfO{ eg] cGt/f{li6«o d'b|f sf]ifsf] lgb]{lzsf cg';f/ :jb]zL

(domestic) lgIf]k bfloTj dfGg' kb{5 . oBkL, afl0fHo a}+sx?n] pQm vftfnfO{ klg

j}b]lzs lgIf]k bfloTjdf u0fgf ug]{ u/]sf]] x'Fbf o:tf] cj:yf eP;Ddsf] nflu g]kfnL

gful/ssf] ljb]zL d'b|fsf] vftfnfO{ g]=zf]=–# kmf/dsf] æcGo l8kf]lh6Æ cGtu{t

;dfj]z u/L k7fpg' kb{5 . s'g} ljb]zLsf] ljb]zL d'b|f vftfaf6 csf]{ ljb]zLsf] g]kfnL

?k}ofF vftfdf /sdfGt/ (Transfer) ePdf o:tf] /sdnfO{ a}+sn] ljb]zL d'b|f v/Lb

ghgfO{ j}b]lzs lgIf]k vftf aLr /sdfGt/ egL hgfpg' kb{5 . t/, ljb]zLsf] ljb]zL

d'b|f tyf g]kfnL ?k}ofF vftfaf6 g]kfnLsf] vftfdf /sdfGt/ ePsf] /sdnfO{ eg]

g]=zf]=–# kmf/dsf] æg]kfn leq vr{Æ snddf hgfpg' kb{5 . t/, Pp6f :yfgLo

a}+sn] csf]{ :yfgLo a}+sdf vftf vf]nL hDdf u/]sf] ljb]zL d'b|f /sdnfO{ vftfjfnf

a}+ssf] j}b]lzs ;DklQ tyf vftf /x]sf] a}+ssf] j}b]lzs bfloTj ;/x dfGg' kb{5 .

&= kmf=g+= g]=zf]=–! M of] kmf/d ef/tLo ?lkofF gub v/Lb laqmL sf/f]jf/sf] dfl;s

tYofÍ ljj/0f xf] . a}+s sfof{nol:yt gub sfpG6/, ;6xL sfp06/ / cGo

dlgr]~h/x?n] v/Lb laqmL u/]sf] gub ef=?= sf/f]jf/ /sd tyf a}+sx?aLr x'g]

cGt/a}+s gub ef=?= sf/f]jf/ /sdnfO{ Psd'i7 o; kmf/ddf ;DalGwt zLif{s tyf

snddf pNn]v ug'{ kb{5 . o; kmf/ddf tYofÍ eg'{ eGbf klxn] tYofÍ k7fpg]

lgsfosf] gfd, zfvf / sf]8 gDa/ ;d]t clgjfo{ ?kdf pNn]v ug'{ kb{5 . a}+s

zfvf, ;6xL sfp06/ / dlgr]~h/x?n] k|To]s dlxgfsf] sf/f]jf/ o; kmf/ddf e/L

dfl;s ?kdf k7fpg' kb{5 . o; kmf/dsf] g]kfnL / c+u|]hLsf] gd'gf o; lgb]{lzsfsf]

cg';"rL–! df ;+nUg ul/Psf] 5 . o; kmf/dsf ljleGg zLif{s tyf sndx?sf]

JofVof lgDg cg';f/ k|:t't ul/Psf] 5 .

6

&=! zLif{sx?sf] JofVof M

&=!=! kf6L{ ;Fu÷nfO{ v/Lb÷laqmL M a}+s zfvf, ;6xL sfpG6/ jf dlgr]~h/x?n]

g]kfnL jf ef/tLo kf6L{x?;Fu v/Lb u/]sf] ef=?= /sd a/fa/ x'g] g]kfnL ?k}ofF

v/Lb snd tkm{ / kf6L{x?nfO{ laqmL u/]sf] ef=?= /sd a/fa/ x'g] g]kfnL ?k}ofF

laqmL snd tkm{ pNn]v ug'{ kb{5 .

&=!=@ a}+s ;Fu÷nfO{ v/Lb÷laqmL M ef=?= v/Lb÷laqmL sf/f]jf/ kf6L{x?;Fu geO{ a}+s

zfvf, ef=?= sf]if, ;6xL sfp06/ / dlgr]~h/x?;Fu ePsf] eP ;f] /sd o;

zLif{s cGtu{t v/Lb jf laqmL snddf b]vfpg' kb{5 .

&=!=# hDdf M hDdf snddf z'? df}Hbft, v/Lb ul/Psf] s"n /sd, laqmL ul/Psf]

s"n /sd / clGtd df}Hbft b]vfpg' kb{5 . z'? df}Hbftdf s"n v/Lb /sd

hf]8]/ s"n laqmL /sd 36fpFbf clGtd df}Hbft;Fu d]n vfg' kb{5 .

o; g]=zf]=–! kmf/ddf ef/tLo ?lkofF v/Lb÷laqmL sf/f]jf/sf] tYofÍ pNn]v

ul/g] ePtf klg o:df c+lst ul/g] /sdx? ef=?=df pNn]v gu/L sf/f]jf/

ePsf] ;Dk"0f{ ef=?= /sd a/fa/ x'g cfpg] g]kfnL ?k}ofFnfO{ xhf/sf] c+sdf

pNn]v ug'{ kb{5 .

*= kmf=g+=g]=zf]=–@-s_ M of] kmf/d a}+sx?sf] ljb]zL d'b|f sf/f]jf/ -ef=?= gub afx]s_

sf] tYofÍ ljj/0f xf] . a}+såf/f ul/Psf] ljb]zL d'b|f sf/f]jf/nfO{ zLif{s cg';f/

5'§f 5'§} l6kf]6 ug'{ kb{5 . ljb]zL d'b|f sf/f]jf/ ubf{ a}+sx?n] v/Lb u/]sf]

ljb]zL d'b|fsf] >f]t kQf nufO{ pQm /sdnfO{ ;DjlGwt zLif{ssf] v/Lb snddf

tyf laqmL ePsf] ljb]zL d'b|fsf] laqmLsf] k|of]hg cg';f/ pQm /sdnfO{

;DjlGwt zLif{ssf] laqmL snddf b]vfpg' kb{5 . o;/L ljb]zL d'b|f v/Lb tyf

laqmL sf/f]jf/nfO{ ;DjlGwt zLif{s / snddf pNn]v ubf{ kl/jTo{ / ckl/jTo{

d'b|f -ef=?=_ sf] v/Lb÷laqmL sf/f]jf/nfO{ a]Unf a]Un} sndx?df l6kf]6 ug'{

kb{5 . kmf/ddf /sd pNn]v ubf{ sf/f]jf/ ePsf] ljb]zL d'b|f a/fa/ x'g cfpg]

g]kfnL ?k}ofFnfO{ xhf/sf] c+sdf pNn]v ug'{ kb{5 . o; g]=zf]=–@-s_ kmf/dsf]

g]kfnL / c+u|]hLsf] gd"gf o; lgb]{lzsfsf] cg';"rL–@ df ;+nUg ul/Psf] 5 .

o; kmf/dsf ljleGg zLif{sx?sf] sf]8 g+Da/ / JofVof lgDg cg';f/ 5g\ .

7

*=! zLif{sx?sf] JofVof M

!))))) lgof{t M dfn;fdfgx? ljb]zdf lgsf;L u/] jfkt k|fKt x'g] ljb]zL d'b|f /sdnfO{

o; zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o; zLif{s cGtu{t laqmL

snddf eg] s'g} klg /sd cfpg' x'b}g .

lgof{t zLif{snfO{ lgDg cg';f/ tLg pk–zLif{sdf juL{s/0f ul/Psf] 5 M

!))!)) lgof{t clu|d e'QmfgL M lgof{t k|ltt–kq (Export L.C.) cGtu{t dfn;fdfgx?

lgsf;L x'g' cufj} pQm dfn;fdfgsf] clu|d e'QmfgL :j?k a}+snfO{ /sd k|fKt

ePdf o:tf] /sdnfO{ o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .

!))@)) lgof{t ljnsf] e'QmfgL M lgof{t k|ltt–kq cGtu{t lgsf;L ePsf

dfn;fdfgx?sf] afFsL e'QmfgL a}+snfO{ k|fKt ePdf pQm /sdnfO{ o;

pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .

!))#)) cGo lgof{t e'QmfgL M lgof{t k|ltt–kq afx]s cGo Joj:yfaf6 dfn;fdfg

lgsf;L u/] jfkt e'QmfgL k|fKt x'g cfPsf] /sdnfO{ o; pk–zLif{ssf] v/Lb

snddf b]vfpg' kb{5 . o; zLif{s cGtu{tsf s]xL pk–zLif{sx?sf] JofVof

lgDg cg';f/ ul/Psf] 5 .

!))#)! OGwg t]nsf] :yfgLo laqmL M ljb]zL Po/nfOG;x?nfO{ ljb]zL d'b|fdf laqmL

ul/Psf] xjfO{ OGwg tyf g]kfn clw/fHodf /x]sf ljb]zL s'6g}lts

lgof]ux?nfO{ kl/jxg OGwg laqmL u/] jfkt k|fKt ljb]zL d'b|f /sdnfO{ o;

zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .

!))#)@ lgof{tdf aLdf bfjL M lgsf;L ul/Psf] dfn;fdfg uGtJo :yn;Dd k'Ug g;sL

af6}df k"0f{ jf cf+lzs ?kn] gi6 eP jfkt aLdf sDkgLn] æaLdf bfjLÆ jfkt

pknJw u/fPsf] ljb]zL d'b|f /sdnfO{ o; zLif{ssf] v/Lb snddf pNn]v ug'{

kb{5 .

8

!))#)# cfoftdf aLdf bfjL M cfoft ul/Psf] dfn;fdfg uGtJo :yn;Dd cfO{ gk'Ub}

af6}]df k"0f{ jf cf+lzs ?kn] gi6 eP jfkt aLdf sDkgLn] æaLdf bfjLÆ jfkt

pknJw u/fPsf] ljb]zL d'b|f /sdnfO{ o; zLif{ssf] v/Lb snddf pNn]v ug'{

kb{5 .

!))#)$ cGo M lgof{t k|ltt–kq afx]s cGo Joj:yfaf6 lgsf;L ePsf] / dfyL pNn]v

ul/Psf zLif{sx?df klg gkg]{ dfn;fdfgsf] e'QmfgL jfkt k|fKt x'g cfPsf]

ljb]zL d'b|f /sdnfO{ o; zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .

dfn;fdfg lgof{t u/] jfkt ;DalGwt zLif{s jf pk–zLif{sdf cfDbfgL b]vfO{

;s]sf] /sd sf/0fjz cf+lzs jf k"0f{ ?kn] lkmtf{ ug'{ k/]df o:tf] /sdnfO{

;f]xL zLif{s jf pk–zLif{ssf] v/Lb snddf b]vfO{Psf] /sdaf6 36fO{ afFsL

/sd dfq b]vfpg' kb{5 . o;/L lkmtf{ u/]sf] /sd, cfDbfgL /sd eGbf clws

ePdf pQm clws /sdnfO{ C0ffTds -–_ lrGx lbO{ pNn]v ug'{ kb{5 .

!!)))) oftfoft M o; zLif{sdf :yfgLo Po/nfOG; tyf :yn oftfoft af6÷nflu

ePsf] ljb]zL d'b|f cfDbfgL÷vr{nfO{ lgDg cg';f/ ;DalGwt snddf pNn]v

ug'{ kb{5 .

!!)!)) :yfgLo Po/nfO{G; M :yfgLo Po/nfO{G;n] cfh{g u/]sf] ljb]zL d'b|f /sdnfO{

o; pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o;}u/L, :yfgLo Po/nfO{G;n]]

vr{ u/]sf] /sdnfO{ o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 .

!!)@)) :yn oftfoft M g]kfnL :yn oftfoft sDkgL (Transport Company) x?n] ljb]zdf

cyjf ljb]zLnfO{ :jb]zdf kl/jxg ;]jf pknJw u/fO{ cfh{g u/]sf] ljb]zL d'b|f

/sdnfO{ o; pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o;}u/L, ljb]zL :yn

oftfoft sDkgLx?nfO{ e'QmfgL ul/Psf]] ljb]zL d'b|f /sd o; pk–zLif{ssf]

laqmL snddf pNn]v ug'{ kb{5 .

!@)))) e|d0f M o; zLif{s cGtu{tsf ljleGg pk–zLif{sx?sf] JofVof lgDg cg';f/

5g\ M

9

!@)!)) ko{6s M b[Zofjnf]sg, dgf]/~hg jf tLyf{6g p2]Zon] g]kfn e|d0fdf cfPsf

ljb]zL ko{6sx?n] a}+sdf ;6xL u/]sf] ljb]zL d'b|f gub, 8«fˆ6, ofq' r]s cflbsf]

/sdnfO{ o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o:t}, g]kfnLx?

ljb]z e|d0fdf hfg ;6xL u/]sf] ljb]zL d'b|f a/fa/sf] /sd o; pk–zLif{ssf]


!@)@)) :yfgLo xf]6n M :yfgLo xf]6nx?n] ko{6sx?af6 cfDbfgL u/]sf] ljb]zL d'b|f

gub, ofq' r]s, 8«fˆ6 cflb a}+sdf hDdf ug{ NofPdf ;f]] /sd o;

pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o; pk–zLif{s cGtu{t laqmL

snddf s'g} klg /sd cfpg' x'b}g . cfˆgf] Joj;fo k|j4{gsf] l;nl;nfdf

xf]6nnfO{ pknJw u/fOPsf] ljb]zL d'b|f /sdnfO{ k|of]hg cg';f/ cGo

;DjlGwt zLif{ssf] laqmL snddf b]vfpg' kb{5 . pbfx/0fsf] nflu s'g} xf]6nn]]

cfˆgf] xf]6n lj:tf/sf] nflu dfn;fdfg cfoft (Import) u/]df æ:yfgLo xf]6nÆ

zLif{ssf] vr{ snddf /sd pNn]v gu/L o; kmf/dsf] æcfoftÆ zLif{ssf] vr{

snddf b]vfpg' kb{5 . o;}u/L, pQm xf]6nn]] Joj;fo k|j4{gsf] nflu cfˆgf

sd{rf/LnfO{ tflnd tyf ;]ldgf/df ljb]z k7fpFbf nfu]sf] ljb]zL d'b|f vr{

/sdnfO{ æ:yfgLo xf]6nÆ zLif{sdf pNn]v gu/L qmdzM sf]8 g+= !@)%))

ælzIffÆ tyf sf]8 g+= !@)^)) æJofkf/ e|d0fÆ zLifs{sf] vr{ sndx?df

pNn]v ug'{ kb{5 .

!@)#)) :yfgLo 6«fen Ph]G;L M :yfgLo 6«fen Ph]G;Lx?n] ljb]zL ko{6sx?nfO{ ;]jf

pknJw u/fO{ cfh{g u/]sf] ljb]zL d'b|f a}+sdf hDdf ug{ NofPdf o;

pk–zLif{ssf] v/Lb snddf / o:tf Ph]G;Lx?nfO{ pknJw u/fPsf] ljb]zL

d'b|fsf] /sd laqmL snddf pNn]v ug'{ kb{5 .

!@)$)) :yfgLo 6]«ls+Ë tyf ¥ofˆ6LË Ph]G;L M :yfgLo 6]«lsË tyf ¥ofˆ6LË Ph]G;Lx?n]

klg :yfgLo 6«fen Ph]G;L ;/x ljb]zLx?nfO{ ;]jf pknJw u/fO{ cfh{g u/]sf]

ljb]zL d'b|f a}+sdf hDdf ug{ NofPdf o; pk–zLif{ssf] v/Lb snddf / o:tf

Ph]G;Lx?nfO{ pknJw u/fPsf] ljb]zL d'b|fsf] /sd laqmL snddf pNn]v ug'{

kb{5 .

10

!@)%)) lzIff M g]kfnl:yt lzIf0f ;+:yfdf cWoogsf] nflu ljb]zLx?af6 k|fKt ljb]zL

d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb snddf tyf ljb]zL lzIf0f ;+:yfdf

cWoog ug{sf] nflu g]kfnLnfO{ pknJw u/fOPsf] ljb]zL d'b|f /sdnfO{ laqmL

snddf b]vfpg' kb{5 .

!@)^)) Jofkf/ e|d0f M g]kfndf cfof]lht uf]i7L, ;]ldgf/ tyf k|b{zgLdf ;xefuL x'g

cfPsf ljb]zLx?n] ;6xL u/]sf] ljb]zL d'b|f /sdnfO{ o; pkzLifs{sf] v/Lb

snddf tyf s'g} Joj;fo k|j4{gsf] l;nl;nfdf ljb]zdf cfof]lht uf]i7L,

;]ldgf/ tyf k|b{zgLdf efu lng] p2]Zon] g]kfnLx?n] ;6xL u/L nu]sf] ljb]zL

d'b|f /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .

!@)&)) cf}iflw pkrf/ M g]kfndf cf}iflw pkrf/sf nflu ljb]zLx?af6 k|fKt ljb]zL d'b|f

/sdnfO{ o; pk–zLif{ssf] v/Lb snddf tyf ljb]zdf cf}iflw pkrf/

u/fpgsf] nflu g]kfnLnfO{ pknJw u/fOPsf] ljb]zL d'b|f /sdnfO{ laqmL

snddf pNn]v ug'{ kb{5 .

!@)*)) kf;kf]6{ M ljb]z e|d0fdf hfFbf g]kfnLx?nfO{ kf;kf]6{ ;'ljwf cGtu{t pknJw

u/fOPsf] ljb]zL d'b|f /sdnfO{ dfq o; pk–zLif{ssf] laqmL snddf pNn]v

ug'{ kb{5 . o; pk–zLif{s cGtu{t v/Lb snddf eg] s'g} klg /sd cfpg'

x'b}g .

!@)()) ofqL af6÷nfO{ lkmtf{ M g]kfnLx? ljb]z e|d0fdf hfFbf ;6xL u/L nu]sf] ljb]zL

d'b|f dWo] vr{ eO{ afFsL /x]sf] /sd ;6xL ug{ NofPdf ;f] /sdnfO{ o; pk–

zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o;}u/L, g]kfn e|d0fdf cfPsf

ljb]zL ofqLx? g]kfnaf6 kmsL{ hfFbf pgLx?;Fu afFsL /x]sf] g]kfnL d'b|f k|rlnt

lgodfg';f/ ;6xL u/L ljb]zL d'b|f pknJw u/fpFbf To:tf] /sdnfO{ ljqmL


11

!@!))) cGo M e|d0f zLif{s cGtu{t kg]{ t/, pk/f]Qm pk–zLif{sx?n] ;d]6\g g;s]sf

cGo s'g} p2]Zo jf k|of]hgsf] nflu ljb]zL d'b|f v/Lb jf laqmL ePdf a}+sn]

To:tf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] qmdzM v/Lb jf laqmL snddf

pNn]v ug'{ kb{5 .

!#)))) >d tyf k"FhL nufgLaf6 cfDbfgL÷vr{ M g]kfnLn] ljb]zdf tyf ljb]zLn]

g]kfndf k"FhL nufgL tyf >d u/L k|fKt u/]sf] ljb]zL d'b|f /sdnfO{ o;

zLif{ssf] qmdzM v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 . pk/f]Qm nufgLsf]

d"n /sd eg] o; kmf/dsf] sf]8 g+= !&)))) æk|ToIf ljb]zL nufgLÆ zLif{sdf

pNn]v ug'{ kb{5 .

k"FhL nufgLaf6 x'g] cfDbfgL÷vr{nfO{ æ;/sf/LÆ / ælghLÆ u/L b'O{ If]qdf

juL{s/0f u/L k|To]s If]qsf] nflu b'O{ pk–zLifs{sf] Joj:yf ul/Psf] 5 .

o;}u/L, >daf6 k|fKt x'g] kfl/>lds tyf Hofnfsf nflu 5'§} zLif{ssf] Joj:yf

ul/Psf] 5 .

!#)!)) ;/sf/L If]q M ;/sf/L If]qaf6 ljb]zdf nufgL u/L k|fKt u/]sf] k|ltkmn /

ljb]zLx?n] g]kfnsf] ;/sf/L If]qdf nufgL ubf{ ltg'{ kg]{ Jofh o; zLif{s

cGtu{t pNn]v ug'{ kb{5 . o; zLif{s cGtu{t lgDg b'O{ pk–zLif{ssf] Joj:yf

ul/Psf] 5 .

!#)!)! a}+s nufgLsf] Jofh M >L % sf] ;/sf/ jf g]kfn /fi6« a}+sn] ljb]zL a}+s

lgIf]kdf u/]sf] nufgLdf cflh{t JofhnfO{ o; pk–zLif{ssf] v/Lb snddf

b]vfpg' kb{5 .

o;}u/L, g]kfn /fi6« a}+sdf /x]sf] ljb]zLx?sf] lgIf]kdf s'g} Jofh /sd e'QmfgL

ePdf ;f] /sdnfO{ o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 .

!#)!)@ cGo nufgLsf] Jofh÷nfef+z cflb M >L % sf] ;/sf/ jf g]kfn /fi6« a}+sn]]

ljb]zL a}+s lgIf]k afx]s cGo ljb]zL z]o/, l8j]Gr/, a08 cflbdf u/]sf]

nufgLdf cflh{t Jofh÷nfef+; cflbnfO{ o; pk–zLif{ssf] v/Lb snddf

pNn]v ug'{ kb{5 . o;}u/L, >L % sf] ;/sf/ / g]kfn /fi6« a}+sn] lnPsf] ljb]zL

12

C0fsf] Jofh e'QmfgL ubf{ o; pk–zLif{ssf] laqmL snddf pNn]v ug'{

kb{5 .

!#)@)) lghL If]q M >L % sf] ;/sf/ / g]kfn /fi6« a}+s afx]s cGo a}+s tyf lghL ;+3–

;+:yfx?n] ljb]zdf nufgL u/L k|fKt u/]sf] Aofh, nfef+z cflb / o;}u/L

g]kfnsf a}+s tyf lghL ;+3–;+:yfx?df ljb]zLn] u/]sf] nufgLdf e'QmfgL

ul/Psf] Aofh, nfef+z cflb o; zLif{s cGtu{t pNn]v ug'{ kb{5 . o; zLif{s

cGtu{t lgDg b'O{ pk–zLif{ssf] Joj:yf ul/Psf] 5 .

!#)@)! a}+s nufgLsf] Jofh M :yfgLo afl0fHo a}+sx?n] ljb]zL Ph]G;L a}+sdf nufgL

u/L k|fKt u/]sf] Jofh / :yfgLo afl0fHo a}+sdf ljb]zLx?n] ljb]zL d'b|fdf

vf]n]sf] vftfdf e'QmfgL ul/Psf]] Aofh /sd qmdzM o; pk–zLif{ssf] v/Lb /


!#)@)@ cGo nufgLsf] Jofh, nfef+z, d'gfkmf cflb M :yfgLo afl0fHo a}+s tyf cGo

;+3–;+:yfx?n] ljb]zdf z]o/, l8j]Gr/, a08 cflbdf nufgL u/L k|fKt u/]sf]

Jofh, nfef+z cflb /sd o; pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .

o;}u/L, :yfgLo afl0fHo a}+s tyf ;+3–;+:yfx?n] lnPsf] ljb]zL C0fsf] Aofh

e'QmfgL ubf{, g]kfndf ePsf] ljb]zL nufgLdf ljb]zL nufgLstf{n] k|fKt u/]sf]

nfef+z, cljtl/t gfkmf (Retained earnings) cflb laqmL snddf hgfpg' kb{5 .

;fy}, ljb]zL nufgLstf{n] g]kfndf hn ljB't cfof]hgfdf nufgL u/L pTkflbt

ljB't v/Lb ubf{ e'QmfgL ePsf] ljb]zL d'b|f klg o;} pk–zLif{ssf] laqmL


!#)#)) kfl/>lds tyf Hofnf M g]kfnLn] ljb]zdf 5f]6f] cjlwsf] nflu -! jif{ eGbf

sd_ sfd u/L sdfO{ NofPsf] kfl/>lds tyf HofnfnfO{ o; pk–zLif{ssf]

v/Lb snddf b]vfpg' kb{5 . o;}u/L, g]kfndf 5f]6f] cjlwsf nflu sfo{/t

ljb]zLx?nfO{ pknJw u/fOPsf] kfl/>lds tyf HofnfnfO{ laqmL snddf

b]vfpg' kb{5 .

13

!$)))) ;/sf/L sf/f]jf/ cGoq gk/]sf] M cGoq gk/]sf ;/sf/L sf/f]jf/nfO{ ;d]6\g

lgDg cg';f/ b'O{ pk–zLif{ssf] Joj:yf ul/Psf] 5 M

!$)!)) ljb]zl:yt g]kfnL s"6g}lts lgof]ux? M ljb]zl:yt >L % sf] ;/sf/sf

s"6g}lts lgof]uaf6 ePsf] ljb]zL d'b|f cfDbfgL /sdnfO{ o; pk–zLif{ssf]

v/Lb snddf tyf g]kfnaf6 pQm lgof]ux?sf] vr{sf] nflu k7fOPsf] /sd

laqmL snddf b]vfpg' kb{5 . t/, oL lgof]ux?n] ljb]zdf ;+sng u/]sf]

cWofudg (visa) tyf kj{tf/f]x0f z'Ns cflb h:tf /f]oN6L /sdnfO{ eg]

5'6\ofpg ;+ej eP;Dd o; pk–zLif{sdf pNn]v gu/L o; kmf/dsf] sf]8 g+=

!%)*)) æ/f]oN6LÆ pk–zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 .

!$)@)) cGo M cGoq sxL st} 5'6\ofO{ b]vfpg g;lsg] ;/sf/L If]qsf] ljb]zL d'b|f

cfDbfgL÷vr{nfO{ o; pk–zLif{ssf] qmdzM v/Lb tyf laqmL snddf pNn]v

ug'{ kb{5 .

!%)))) cGo ;]jf M o; zLif{snfO{ lgDg cg';f/sf] pk–zLif{sx?df juL{s/0f ul/Psf]

5 M

!%)!)) j:t'x?sf] dd{t tyf ;Def/ M :jb]zdf ljb]zLx?sf] dfn;fdfg dd{t tyf

;Def/ u/] jfkt cfDbfgL ePsf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb

snddf pNn]v ug'{ kb{5 . o;}u/L, g]kfnLn] ljb]zdf dfn;fdfg dd{t tyf

;Def/ u/fpFbf vr{ ePsf] ljb]zL d'b|f /sd laqmL snddf pNn]v ug'{ kb{5 .

j:t'x?sf] dd{t tyf ;Def/sf] l;nl;nfdf 5'§} v'Ng] u/L s'g} kf6{k'hf{ h8fg

ul/Psf] /x]5 eg] To:tf] kf6{k"hf{sf] d"No a/fa/sf] /sd o; pk–zLifs{df

gb]vfO{ lgof{t jf cfoft zLif{ssf] qmdzM v/Lb jf laqmL snddf pNn]v ug'{

kb{5 .

!%)@)) aLdf ;]jf M ljb]zLx?nfO{ hLjg tyf lghL{jg aLdf ;]jf pknJw u/fP jfkt

:jb]zL aLdf sDkgLx?nfO{ lk|ldod :j?k k|fKt x'g] ljb]zL d'b|f /sdnfO{ o;

pk–zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o;}u/L, aLdf ;]jf pkef]u u/]

14

jfkt ljb]zL aLdf sDkgLx?nfO{ lk|ldod :j?k e'QmfgL ePsf] ljb]zL d'b|f

/sdnfO{ laqmL snddf pNn]v ug'{ kb{5 . t/, aLdf bfjL (Insurance Claim)

jfkt k|fKt ePsf] jf e'QmfgL u/]sf] ljb]zL d'b|f /sd eg] o; pk–zLif{sdf

gb]vfO{ sf]8 g+= !^)@)% æaLdf bfjLÆ cGtu{t pNn]v ug'{ kb{5 .

!%)#)) lgdf{0f ;]jf M 7]Ssf–k§f sf/f]jf/ cGtu{t g]kfnL sDkgLn] ljb]zdf lgdf{0f ;]jf

pknJw u/fO{ k|fKt u/]sf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] v/Lb snddf

tyf ljb]zL sDkgLn] g]kfndf o:tf] ;]jf pknJw u/fP jfkt e'QmfgL ul/Psf]]

ljb]zL d'b|f /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .

!%)$)) Joj;flos tyf k|fljlws ;]jf M g]kfnL JolQm, kmd{ jf sDkgLn] ljb]zdf

Joj;flos tyf k|fljlws ;]jf pknJw u/fO{ cfh{g u/]sf] ljb]zL d'b|f /sd /

ljb]zL JolQm, kmd{ jf sDkgLn] o:tf] ;]jf pknJw u/fP jfkt e'QmfgL ul/Psf]

ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] qmdzM v/Lb / laqmL snddf pNn]v

ug'{ kb{5 .

!%)%)) ;+rf/, ;"rgf tyf lj1fkg ;]jf M ljb]zLx?nfO{ ;+rf/, ;"rgf tyf lj1fkg ;]jf

pknJw u/fP jfkt cfDbfgL ePsf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf]

v/Lb snddf / ljb]zLx?af6 o:tf ;]jfx? pkef]u u/] jfkt e'QmfgL ul/Psf]


!%)^)) kq–klqsf tyf 5kfO{ vr{ M kq–klqsf ljb]z k7fpFbf / ljb]zLnfO{ 5kfO{ ;]jf

pknJw u/fP jfkt cfDbfgL ePsf] ljb]zL d'b|f /sd o; pk–zLif{ssf] v/Lb

snddf / ljb]zaf6 lemsfOg] kq–klqsf tyf ljb]zdf s'g} 5kfO{ ;DaGwL sfo{

u/fP jfkt e'QmfgL ePsf] ljb]zL d'b|f /sdnfO{ laqmL snddf pNn]v ug'{

kb{5 .

!%)&)) sldzg, l8:sfp06, kmL; tyf cGo z'Ns M s'g} j:t' jf ;]jf ljb]zLnfO{

pknJw u/fpFbf cyjf ljb]zLaf6 k|fKt ubf{ sldzg, l8:sfpG6, kmL; tyf

cGo z'Ns jfkt cfDbfgL jf vr{ ePsf] ljb]zL d'b|f /sdnfO{ pQm j:t' jf

15

;]jf;Fu ;DalGwt d"n zLif{sdf pNn]v gu/L o; pk–zLif{ssf] qmdzM v/Lb

tyf laqmL snddf pNn]v ug'{ kb{5 .

!%)*)) /f]oN6L M /fh:j, ;nfdL tyf cGo ;/sf/L b:t'/ / JolQmut k|ltlnlk clwsf/

(Copy Right) cflb jfkt cfDbfgL÷vr{ ePsf] ljb]zL d'b|f /sdnfO{ o; pk–

zLif{ssf] qmdzM v/Lb / laqmL snddf pNn]v ug'{ kb{5 .

!%)()) cGo M pk/f]Qm pk–zLif{sx?df 5'6\ofO{ pNn]v ug{ g;lsg] ;]jf ;DaGwL

;fgfltgf cfDbfgL tyf vr{ ePsf ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf]

qmdzM v/Lb / laqmL snddf pNn]v ug'{ kb{5 .

!^)))) 6«fG;km/ M s'g} j:t' jf ;]jf pknJw u/]÷u/fP jfkt cfDbfgL jf vr{ x'g]

ljb]zL d'b|f /sd afx]s cg'bfg ;xfotf, bfg–bftJo, rGbf, pkxf/ cflb h:tf

Ps tkmL{ e'QmfgL x'g] /sdx?nfO{ o; zLif{sdf ;dfj]z ug'{ kb{5 . o;

zLif{snfO{ lgDg cg';f/ ;/sf/L / lghL u/L b'O{ If]qdf juL{s/0f ul/Psf] 5 .

!^)!)) ;/sf/L If]q M o; If]q cGtu{t lgDg tLg pk–zLifs{sf] Joj:yf ul/Psf] 5 M

!^)!)! ef/tLo cGtMz'Ns lkmtf{ M g]kfnL Jofkf/Lx?n] a}+s dfkm{t ef/taf6 ;fdfg

cfoft ubf{ pQm ;fdfgdf nfu]sf] ef/tLo cGtMz'Ns /sd ef/t ;/sf/n] >L

% sf] ;/sf/nfO{ lkmtf{ u/] jfkt k|fKt x'g] ljb]zL d'b|f /sd o; pk–zLif{ssf]

v/Lb snddf pNn]v ug'{ kb{5 . o; pk–zLif{s cGtu{t laqmL snddf eg]

s'g} klg /sd cfpg' x'b}g .

!^)!)@ cfof]hgf cg'bfg ;xfotf M >L % sf] ;/sf/af6 ;+rflnt cfof]hgfx?sf] nflu

ljb]zL bft[ lgsfox?åf/f k|fKt ePsf] cg'bfg ;xfotf /sdnfO{ o; pk–

zLif{ssf] v/Lb snddf b]vfpg' kb{5 . o;}u/L, ljb]zdf ;+rflnt cfof]hgfsf

nflu >L % sf] ;/sf/åf/f pknJw u/fOPsf] cg'bfg ;xfotfnfO{ laqmL snddf

pNn]v ug'{ kb{5 .

16

!^)!)# cGo cg'bfg ;xfotf M ljb]zL ;/sf/n] >L % sf] ;/sf/nfO{ cyjf >L % sf]

;/sf/n] ljb]zL ;/sf/nfO{ cfof]hgf ;+rfng afx]s cGo s'g} k|of]hgsf] nflu

ljb]zL d'b|fdf pknJw u/fPsf] cg'bfg ;xfotfnfO{ o; pk–zLif{ssf] qmdzM

v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 .

!^)@)) lghL If]q M o; If]q cGtu{t lgDg rf/ pk–zLif{ssf] Joj:yf ul/Psf] 5 M

!^)@)! Pg=hL=cf]=nfO{ gub tyf ljk|]if0f M :yfgLo Pg=hL=cf]= -u}/–;/sf/L ;+3–;+:yf_

sf] gfddf ljb]zaf6 ljk|]if0f k|fKt ePdf cyjf clw/fHo leq g} ljb]zLx?af6

ltgLx?nfO{ gub ljb]zL d'b|f k|fKt ePdf To:tf] /sdnfO{ o; pk–zLif{ssf]

v/Lb snddf b]vfpg' kb{5 . o; pk–zLif{ssf] laqmL snddf eg] s'g} klg

/sd cfpg' x'b}g . u}/ ;/sf/L ;+3–;+:yfx?n]] ljb]zL d'b|fdf u/]sf] vr{

/sdnfO{ eg] k|of]hg cg';f/ ;DjlGwt zLif{s÷pk–zLif{ssf] laqmL snddf

pNn]v ug'{ kb{5 .

!^)@)@ JolQmut ljk|]if0f M Pg=hL=cf]= afx]s cGo g]kfnL JolQmx?nfO{ k|fKt x'g] ljk|]if0f

jf gub ljb]zL d'b|f /sdsf] >f]t gv'n]df o:tf] /sdnfO{ o; pk–zLif{ssf]

v/Lb snddf b]vfpg' kb{5 . o:tf] ljk|]if0f /sd ;DaGwL cfDbfgLsf] >f]t tyf

vr{sf] k|of]hg v'nfpg ;lsg] ePdf ;f]lx jdf]lhd zLif{s÷pk–zLif{sx?sf]

qmdzM v/Lb tyf laqmL snddf pNn]v ug'{ kb{5 . g]kfnLx?n] ljb]zdf sfd

u/L kl/jf/nfO{ k7fpg] /sd klg o;} pk–zLif{ssf] v/Lb snddf b]vfpg'

kb{5 . ;fy}, :yfgLo dgL 6«fG;km/ Ph]G;Lx? tyf dgL 6«fG;km/ Ph]G;Lsf]

Ph]G6 eO{ sfd ug]{ :yfgLo 6«fen Ph]G;Lx?n] dgL 6«fG;km/ ;DaGwL /sd

hDdf ug{ NofPdf o; pk–zLif{sdf cfDbfgL b]vfpg' kb{5 . o;}u/L,

ljb]zLx?n] g]kfndf Ps jif{eGbf a9L ;do sfd u/L pgLx?sf] kl/jf/nfO{

k7fPsf] ljb]zL d'b|f /sd laqmL snddf b]vfpg' kb{5 .

17

!^)@)# k]G;g M g]kfnLx?nfO{ ljb]zaf6 k|fKt k]G;g -lgj[lQe/0f_ /sdnfO{ o; pk–

zLif{ssf] v/Lb snddf pNn]v ug'{ kb{5 . o; pk–zLif{ssf] laqmL snddf eg]

s'g} /sd cfpg' x'b}g .

!^)@)$ bfg–bftJo, rGbf, pkxf/ cflb M g]kfnLx?n] ljb]zL d'b|fdf k|fKt u/]sf] bfg–

bftJo, rGbf, pkxf/ cflb h:tf /sdnfO{ o; pk–zLif{ssf] v/Lb snddf

tyf g]kfnLn] ljb]zLx?nfO{ pknJw u/fPsf] o:tf] /sdnfO{ laqmL snddf

pNn]v ug'{ kb{5 .

!^)@)% aLdf bfjL M g]kfnL JolQm jf aLdf sDkgLx?n] ljb]zL aLdf sDkgLx?df aLdf

jf k'g/aLdf u/]sf]df aLdf bfjL jfkt k|fKt /sd o; pk–zLif{ssf] v/Lbtkm{

/ g]kfnL aLdf sDkgLx?n] aLdf bfjL jfkt ljb]zLx?nfO{ e'QmfgL u/]sf] /sd

laqmL tkm{ b]vfpg' kb{5 . t/, ;fdfg lgof{t jf cfoftsf] aLdf bfjL jfktsf]

/sd eg] o; pk–zLif{sdf pNn]v gu/L qmdzM sf]8 g+= !))#)@ / !))#)#

df pNn]v ug'{ kb{5 .

!&)))) k|ToIf ljb]zL nufgL M o; zLif{snfO{ lgDg tLg pk–zLif{sx?df juL{s/0f

ul/Psf] 5 M

!&)!)) k"FhLut ;xeflutf M ljb]zL JolQm, kmd{, sDkgL tyf a}+s cflbn] g]kfnL kmd{,

sDkgL tyf a}+s cflbdf k"FhL nufgL u/]df o; pk–zLif{ssf] v/Lb snddf

tyf g]kfnL JolQm, kmd{, sDkgL, a}+s cflbn] ljb]zdf k"FhL nufgL u/]df laqmL


!&)@)) nufgL lkmtf{ M g]kfnLn] ljb]zdf nufgL u/]sf] /sd cf+lzs jf k"0f{ ?kdf lkmtf{

NofPdf To:tf] /sd o; pk–zLif{ssf] v/Lb snddf tyf ljb]zLx?n] g]kfndf

nufgL u/]sf] /sd cf+lzs jf k"0f{ ?kn] lkmtf{ nu]df To:tf] /sd laqmL

snddf pNn]v ug'{ kb{5 . t/, nufgL lkmtf{ geO{ k|ltkmn jf nfef+z dfq

lkmtf{ ePdf o; pk–zLif{s cGtu{t gb]vfO{ sf]8 g+= !#)@)@ cGtu{t pNn]v

ug'{ kb{5 .

18

!&)#)) cfk|jf;L ljk|]if0f tyf ;DklQ v/Lb÷laqmL M g]kfnLx?n] ljb]zdf /x]sf] cfˆgf]

crn ;DklQ laqmL u/L k|fKt u/]sf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf]

v/Lb snddf tyf ljb]zLx?sf] crn ;DklQ v/Lb ubf{ g]kfnLn] e'QmfgL u/]sf]


;fy}, g]kfnLx? g]kfn 5f8L cGo b]zdf j;f]jf; ug]{ u/L uPdf ;'ljwf cg';f/

;6xL u/L nu]sf] yk ljb]zL d'b|f /sd klg laqmL snddf pNn]v ug'{ kb{5 .

o;}u/L, ljb]zL gful/s g]kfndf j;f]jf; ug]{ u/L cfk|af; (Migrant) eO{ cfpFbf

lghn] ;6xL ug{ NofPsf] ljb]zL d'b|f v/Lb snddf pNn]v ug'{ kb{5 .

!*)))) j}b]lzs C0f ;xfotf M o; zLif{snfO{ ;/sf/L / lghL u/L b'O{ If]qdf juL{s/0f

ul/Psf] 5 . ;fy}, k|To]s If]qsf] ljb]zL C0f k|flKt / e'QmfgLsf] nflu cnu–

cnu pk–zLif{ssf] Joj:yf ul/Psf] 5 .

!*)!)) ;/sf/L If]q M >L % sf] ;/sf/n] k|fKt u/]sf] jf lbPsf] j}b]lzs C0f jfktsf]

sf/f]jf/ /sd o; pk–zLif{s cGtu{t pNn]v ug'{ kb{5 .

!*)!)! ljb]zL C0f M ljb]zL ;/sf/ jf cGt/f{li6«o ;+3–;+:yfn] >L % sf] ;/sf/nfO{

pknJw u/fPsf] C0f ;xof]u /sd o; pk–zLif{ssf] v/Lb snddf tyf >L %

sf] ;/sf/n] ljb]zdf pknJw u/fPsf] C0f ;xof]u /sdnfO{ laqmL snddf

pNn]v ug'{ kb{5 .

!*)!)@ C0f -;fFjf_ e'QmfgL M >L % sf] ;/sf/åf/f pknJw u/fOPsf] C0f ;xof]u

/sdsf] ;fFjf e'QmfgL ljb]zjf6 k|fKt ePdf o:tf] /sdnfO{ o; pk–zLif{ssf]

v/Lb snddf tyf >L % sf] ;/sf/n] e'QmfgL u/]sf] j}b]lzs C0fsf] ;fFjf

/sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .

!*)@)) lghL If]q M >L % sf] ;/sf/ afx]s cGo lghL lgsfox?n] k|fKt u/]sf] jf

lbPsf] j}b]lzs C0f jfktsf] sf/f]jf/ /sd o; pk–zLif{s cGtu{t pNn]v ug'{

kb{5 .

19

f

!*)@)! ljb]zL C0f M ljb]zL JolQm, a}+s, ;+3–;+:yf cflbn] g]kfnL u}/ ;/sf/L ;+3–

;+:yfnfO{ pknJw u/fPsf] ljb]zL C0f ;xof]u /sd o; pk–zLif{ssf] v/Lb

snddf tyf g]kfnL JolQm, a}+s / ;+3–;+:yfn] ljb]zdf pknJw u/fPsf] C0f

;xof]u /sdnfO{ laqmL snddf pNn]v ug'{ kb{5 .

!*)@)@ C0f -;fFjf_ e'QmfgL M pk/f]Qm sf]8 g++ !*)@)! jdf]lhd pknJw u/] u/fPsf]

ljb]zL C0fsf] ;fFjf lkmtf{ jfkt ljb]zL d'b|f /sd k|fKt ePdf jf e'QmfgL

ul/Pdf o; pk–zLif{ssf] qmdzM v/Lb / laqmL snddf pNn]v ug'{ kb{5 .

!()))) cfoft M g]kfnLx?n] ljb]zaf6 dfn;fdfgx? cfoft ubf{ ljb]zL kf6L{nfO{

e'QmfgL u/]sf]] ljb]zL d'b|f /sdnfO{ o; zLif{ssf] laqmL snddf pNn]v ug'{

kb{5 . o; zLif{s cGtu{t v/Lb snddf eg] s'g} klg /sd cfpg' x'b}g .

cfoft zLif{snfO{ lgDg cg';f/ b'O{ ju{df juL{s/0f ul/Psf] 5 M

!()!)) Pn=;L= cGtu{t M a}+sx?df cfoft k|ltt–kq -Pn=;L=_ vf]nL ljb]zaf6

dfn;fdfg cfoft ubf{ e'QmfgL ul/Psf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf]


!()@)) cGo M k|ltt–kq -Pn=;L=_ afx]s cGo dfWodaf6 cfoft ul/Psf]

dfn;fdfgx?sf] e'QmfgL 8«fˆ6, l6=l6= jf cGo s'g} dfWod dfkm{t ul/Pdf

To:tf] ljb]zL d'b|f /sdnfO{ o; pk–zLif{ssf] laqmL snddf pNn]v ug'{ kb{5 . b|i6Jo M dfn;fdfgx?sf] cfoft jfkt Ps k6s vr{ b]vfO{ ;s]sf] ljb]zL d'b|f /sd s'g}

sf/0fjz vr{ geO{ lkmtf{ x'g cfPdf o:tf] lkmtf{ /sdnfO{ laqmL snddf b]vfOPsf]

/sdaf6 36fO{ b]vfpg' kb{5 . o;/L lkmtf{ x'g cfPs ] /sd laqmL snddf b]vfOPsf]

/sdeGbf clws ePdf pQm clws /sdnfO{ C0ffTds lrGx -–_ lbO{ pNn]v ug'{ kb{5 .

@))))) j}b]lzs lgIf]k bfloTj M ljb]zL s'6g}lgs lgof]u, ;+3–;+:yf, Po/nfOG; /

JolQmx?sf] gfddf :yfgLo a}+sx?df /x]sf] ljb]zL tyf :yfgLo d'b|fsf] ;Dk"0f{

vftfnfO{ j}b]lzs lgIf]k bfloTj dfGg' kb{5 . o:tf] j}b]lzs lgIf]k bfloTj

vftfx?df hDdf x'g] u/L ljb]zaf6 ljk|]if0f, ofq' r]s jf gub k|fKt ePdf o;

20

zLif{ssf] v/Lb snddf tyf oL vftfx? vr{ u/L ljb]zdf ljk|]if0f k7fOPdf,

ofq' r]s hf/L ul/Pdf jf gub ljb]zL d'b|f e'QmfgL ul/Pdf laqmL snddf

pNn]v ug'{ kb{5 . o;sf cltl/Qm Ps a}+ssf] j}b]lzs lgIf]k vftfdf vr{ eO{

csf]{ a}+ssf] j}b]lzs lgIf]k vftfdf hDdf x'g] u/L ePsf] sf/f]jf/nfO{ klg

klxnf] a}+sn] o; zLif{ssf] laqmL snddf tyf kl5Nnf] a}+sn] v/Lb snddf

b]vfpg' kb{5 . t/, g]kfnLx?sf] ljb]zL d'b|f vftfdf hDdf x'g cfPsf] /sd /

;f]af6 vr{ x'g] /sd o; zLif{sdf gb]vfO{ s'g >f]taf6 cfDbfgL / s'g

k|of]hgsf] nflu vr{ ePsf] xf] ;f]xL zLif{s jf pk–zLif{sdf v/Lb jf laqmL

hgfpg' kb{5 . pbfx/0fsf] ?kdf g]kfnLn] lgof{t u/L cfh{g u/]sf] ljb]zL d'b|f

lghsf] ljb]zL d'b|f vftfdf hDdf x'g cfPdf o; zLif{sdf pNn]v gu/L

ælgof{tÆ zLif{s cGtu{t v/Lb snddf pNn]v ug'{ kb{5 . j}b]lzs lgIf]k

bfloTj ;DaGwL vftf sf/f]jf/sf] lj:t[t tYofÍ ljj/0f g]=zf]=–# kmf/ddf

pNn]v ul/ k7fpg' kb{5 .

@!)))) cGt/a}+s M ljleGg a}+sx? aLr cyjf Ps} a}+ssf ljleGg vftfx? jf

sfof{nox? aLr ljb]zL d'b|f ;DaGwL sf/f]jf/nfO{ cGt/a}+s sf/f]jf/ dfGg'

kb{5 . o; lsl;dsf cGt/a}+s sf/f]jf/sf] ljb]zL d'b|f /sd o; zLif{ssf]

;DalGwt snddf pNn]v ug'{ kb{5 .

*=@ sndx?sf] JofVof M

*=@=! kl/jTo{ d'b|f v/Lb tyf laqmL M ef/tLo d'b|f afx]s a}+sx?n] v/Lb tyf laqmL

u/]sf] cGo ;Dk"0f{ ljb]zL d'b|f /sdnfO{ ;DalGwt zLif{ssf] qmdzM v/Lb tyf


*=@=@ ef/tLo d'b|f v/Lb tyf laqmL M a}+sn] v/Lb tyf laqmL u/]sf] ef/tLo d'b|f

-gub afx]s_ /sdnfO{ ;DalGwt zLif{ssf] qmdzM v/Lb tyf laqmL snddf

pNn]v ug'{ kb{5 .

21

*=@=# hDdf v/Lb tyf laqmL Ma}+sn] v/Lb tyf laqmL u/]sf] kl/jTo{ d'b|f tyf ef=?=

-gub afx]s_ nfO{ hf]8L ;DalGwt zLif{ssf] qmdzM v/Lb tyf laqmL sndsf]

æhDdfÆ tkm{ pNn]v ug'{ kb{5 .

(= kmf=g+=g]=zf]=–@-v_ M k|:t't kmf/d g]=zf]=–@-s_ kmf/dsf] r]lsË ljj/0f xf] .

ljb]zL d'b|f sf/f]jf/sf] l6kf]6 sfo{ g]=zf]=–@-s_ kmf/ddf ;xL ?kn] eP geP

af/]sf] hfgsf/L o; kmf/dåf/f x'g ;Sg] x'Fbf o; kmf/dnfO{ r]lsË ljj/0f

elgPsf] xf] . g]=zf]=–@-s_ kmf/d h:t} o; kmf/ddf klg kl/jTo{ / ckl/jTo{

-ef=?=_ ljb]zL d'b|fsf] sf/f]jf/nfO{ 5'§f 5'§} pNn]v ug]{ Joj:yf ul/Psf] 5 .

o;}u/L, o; kmf/dsf ljleGg sndx?df /sd pNn]v ubf{ g]=zf]=–@-s_ kmf/d

cg';f/ sf/f]jf/ ePsf] ljb]zL d'b|f a/fa/ x'g cfpg] g]kfnL ?k}ofFnfO{ xhf/sf]

c+sdf pNn]v ug'{ kb{5 . k|:t't kmf/d g]=zf]=–@-s_ kmf/dsf] r]ls+Ë ljj/0f

ePsf]n] g]=zf]=–@-s_ kmf/dsf] ;fy of] kmf/d ;+nUg u/L zf]wgfGt/

dxfzfvfnfO{ pknJw u/fpg' kb{5 . o; g]=zf]=–@-v_ kmf/dsf] g]kfnL /

c+u]|hLsf] gd'gf cg';"rL–# df ;+nUg ul/Psf] 5 . o; kmf/dsf ljleGg zLif{s

tyf sndx?sf]] JofVof lgDg cg';f/ k|:t't ul/Psf] 5 .

(=! zLif{sx?sf] JofVof M

(=!=! ljb]zL d'b|f gub df}Hbft M ef/tLo ?lkofFsf] gub sf/f]jf/ tYofÍ o;

lgb]{lzsfsf] g]=zf]=–! kmf/dåf/f ;+sng ul/g] Joj:yf ul/Psf]n] pQm gub

sf/f]jf/ afx]s cGo ljb]zL d'b|fsf] gub v/Lb laqmL sf/f]jf/ tyf gub

df}Hbftsf] ljj/0f o; zLif{sdf b]vfpg' kb{5 . ljb]zL d'b|f -ef=?= afx]s_ sf]

gub cfDbfgLnfO{ o; zLif{ssf] 8]lj6 snddf / gub vr{nfO{ qm]l86 snddf

pNn]v ug'{ kb{5 .

(=!=@ ljb]zL Ph]G;L lx;fj M ljb]zdf sf/f]jf/ ;+rfng ug]{ p2]Zon] a}+sx?n] ljleGg

ljb]zL a}+sx?df Ph]G;L vftf vf]n]sf x'G5g\ . a}+sx?sf] o:tf] Ph]G;L vftfnfO{

cfjZostf cg';f/ a}+sx?sf] ljleGg sfof{nox?n] k|of]u u/]sf] kfO{G5 .

22

a}+ssf] zfvf sfof{non] ljb]zL Ph]G;L;Fu sf/f]jf/ u/]sf] lx;fjnfO{ æljb]zL

Ph]G;L lx;fjÆ zLif{sdf Psd'i6 b]vfpg' kb{5 . sf/f]jf/sf] l;nl;nfdf Ph]G;L

lx;fjdf ljb]zL d'b|f hDdf x'g] ePdf o; zLif{ssf] 8]lj6 snddf / Ph]G;L

lx;faaf6 vr{ x'g] ePdf qm]l86 snddf b]vfpg' kb{5 . o; Ph]G;L lx;fadf

sf/f]jf/ cjlwsf] z'? / clGtddf b]lvPsf] df}Hbft /sdnfO{ qmdzM æz'?

df}HbftÆ / æclGtd df}HbftÆ snddf b]vfpg' kb{5 . o;}u/L, afl0fHo a}+sx?n]

:jb]zL afl0fHo a}+s tyf g]kfn /fi6« a}+sdf hDdf u/]sf] ljb]zL d'b|f vftf

lx;fjnfO{ klg ljb]zL Ph]G;L sf/f]jf/ ;/x Jojxf/ u/L o;} zLif{ssf] ;DjlGwt


(=!=# k|=sf=÷s]=sf= lx;fj M cfˆg} Ph]G;L g/x]sf a}+s zfvf sfof{nox?n] Ph]G;L

dfkm{t ljb]zL d'b|f ;DaGwL sf/f]jf/ ug'{ kbf{sf] cj:yfdf cfˆgf] k|=sf=÷s]=sf= sf]

Ph]G;L dfkm{t sf/f]jf/ ug]{ ub{5g\ . o;/L sf/f]jf/ ubf{ ljb]zL d'b|f cfDbfgL

ePdf k|=sf=÷s]=sf= lx;fj 8]lj6 / vr{ ePdf qm]l86 ug'{ kb{5 . zf]wgfGt/

tYofÍ tof/ kfbf{ sf/f]jf/ cjwL e/sf] s"n 8]lj6 ePsf] /sd o; zLif{ssf]

8]lj6df / s"n qm]l86 ePsf] /sd qm]l86tkm{ hgfpg'sf ;fy} z'? df}Hbft /

clGtd df}Hbft klg pNn]v u/L k7fpg' kb{5 .

(=!=$ If]qLo sfof{no lx;fj M cfˆg} Ph]G;L g/x]sf a}+s zfvf sfof{nox?n] cfˆgf]

If]qLo sfof{nosf] Ph]G;L dfkm{t ljb]zL d'b|fsf] sf/f]jf/ ubf{ ljb]zL d'b|f cfDbfgL

ePdf If]=sf= lx;fj 8]lj6 / vr{ ePdf qm]l86 ug'{ kb{5 .

zf]wgfGt/ tYofÍ tof/ kfbf{ sf/f]jf/ cjwL e/sf] s"n 8]lj6 ePsf] /sd o;

zLif{ssf] 8]lj6df / s"n qm]l86 ePsf] /sd qm]l86tkm{ hgfpg'sf ;fy} z'?

df}Hbft / clGtd df}Hbft klg pNn]v u/L k7fpg' kb{5 .

k|=sf=÷s]=sf= lx;fj / If]qLo sfof{no lx;fj cGtu{t kl/jTo{ ljb]zL d'b|f /

ef/tLo ?lkofFsf] sf/f]jf/ 5'§f 5'§} b]vfpg' kg]{ ePsf]n] k|=sf=÷s]=sf= lx;fj /

If]qLo sfof{no lx;fj cGtu{t kl/jTo{ ljb]zL d'b|f, ef/tLo ?lkofF / g]kfnL ?k}+ofF

;DaGwL sf/f]jf/sf] 5'§f 5'§} vftfdf clen]v /fVg' kb{5 .

23

(=!=% cGo lx;fj M Ph]G;L lx;fa, k|=sf=÷s]=sf= lx;fj / If]qLo sfof{no lx;fj afx]s

afl0fHo a}+sx?n] cGo s'g} lx;fj -vftf_ vf]nL ljb]zL d'b|fsf] sf/f]jf/ ul//x]sf]

eP sf]8 g+= $$)))) sf] vfnL :yfgdf pQm lx;fj -vftf_ sf] zLif{s pNn]v

u/L sf/f]jf/ cjlwe/sf] ;f] vftfsf] s'n 8]lj6 / qm]l86 /sd o; zLif{ssf]

qmdzM 8]lj6 / qm]l86 snddf pNn]v ug'{ kb{5 .

(=!=^ ljb]zL d'b|f ljN; v/Lb lx;fj M a}+sx?n] ljb]zL d'b|fsf] gub sfuhftx?

(Cash Value documents) sf] sf/f]jf/ ubf{ b'O{ k|lqmof ckgfpg] u/]sf 5g\ . aL=kL=

(Bills Purchase) sf/f]jf/ cGtu{t a}+sn] gub sfuhftx? :jLsf/ ugf{;fy tTsfn

;DjlGwt kf6L{nfO{ e'QmfgL ul/G5 eg] cf]=lj=;L= (Outward Bills for Collection)

sf/f]jf/ cGtu{t a}+sn] :jLsf/ u/]sf gub sfuhftx?nfO{ pQm sfuhft hf/L

ug]{ lgsfodf k|:t't u/L pQm lgsfoaf6 sfuhft l:js[t (Realized) eO{ ;f]sf]

e'QmfgL z'? sf/f]jf/ ug]{ a}+s cyjf a}+s Ph]G;LnfO{ k|fKt ePkl5 dfq a}+såf/f

kf6L{nfO{ /sd e'QmfgL ul/G5 .

aL=kL= sf/f]jf/df tTsfn kf6L{nfO{ e'QmfgL ul/g] x'Fbf o:tf] ljn v/Lb /sdnfO{

tTsfn g]=zf]=–@-s_ sf] ;DjlGwt zLif{s / sndx?df tyf g]=zf]=–@-v_ df

sf/f]jf/ cjlw leq ljN; v/Lbsf] Psd'i6 /sd o; lx;fj zLif{ssf] 8]lj6

snddf b]vfpg' kb{5 . t/, cf]=la=;L= sf/f]jf/ cGtu{t ;+sng (Collection)

ul/Psf ljnx? ;DjlGwt lgsfoaf6 :jLsf/ (Realized) ePkl5 dfq ;f] ljnx?sf]

e'QmfgL ;DalGwt kf6L{nfO{ ul/g] x'+bf g]=zf]=–@-s_ / -v_ df o:tf] /sdnfO{ kf6L{

e'QmfgL kl5 dfq pNn]v ug'{ kb{5 .

ljnx? v/Lb ugf{;fy lj=kL= lx;fj 8]lj6 pk–zLif{ssf] 8]lj6 snddf b]vfO{

;s]sf] /sd kl5 pQm ljnx? Ph]G;L a}+sdf :jLs[t eO{ :yfgLo a}+s Ph]G;L

vftfdf hDdf ePdf pQm /sd o; kmf/dsf] Ph]G;L lx;fjsf] 8]lj6 snddf k'gM

b]vfpg' kg]{ x'G5 . o;/L Ph]G;L lx;fj 8]lj6 x'gf;fy ljN; v/Lb n]h/df pQm

/sd qm]l86 u/L lx;fj ldnfg ug]{] ul/G5 . t/, g]=zf]=–@-v_ kmf/ddf pk/f]Qm

t/Lsfn] k|lji6L (Entry) u/]df kmf/dsf] 8]lj6 / qm]l86 sndsf] s'n of]u

g]=zf]=–@-s_ ;Fu d]n gvfg] x'Fbf z'?df ljN; v/Lb lx;fj 8]lj6 pk–zLif{ssf]

8]lj6 snddf b]vfOPsf] /sdnfO{ kl5 o; pk–zLif{ssf] qm]l86 snddf gb]vfO{

24

ljN; v/Lb lx;fj qm]l86 pk–zLif{ssf] 8]lj6 snddf C0ffTds lrGx -–_ lbO{

b]vfpg' kb{5 . ljN; v/Lb lx;fjsf] qm]l86 snddf eg] s'g} /sd pNn]v ug'{

x'b}g .

(=!=& ;6xL 36a9 lx;fj M ;dofGt/df x'g] ljlgdob/ kl/jt{gsf] sf/0fn] a}+sx?sf]

kl/jTo{ ljb]zL d'b|f sf/f]jf/df x'g hfg] gfkmf÷gf]S;fg /sdnfO{ o; lx;fjdf

b]vfpg] ul/G5 . zf]wgfGt/ tYofÍsf] ;xL l/kf]l6{Ësf] nflu o:tf ljleGg

sf/f]jf/sf] ;6xL 36a9 lx;fjsf] 5'§f 5'§} clen]v /fVg' kb{5 . zf]wgfGt/

sf/f]jf/df b]vf kg]{ ljleGg ;6xL 36a9 lx;fjx? lgDg cg';f/ 5g\ .

(=!=&=! ;6xL 36a9 ljN; v/Lb lx;fj M ljn v/Lb ubf{sf] ;do / pQm ljn :jLs[t

(Realized) eO{ a}+s Ph]G;Ldf /sd hDdf x'g] ;do aLrsf] cGt/fndf ;DjlGwt

ljb]zL d'b|fsf] ljlgdo b/ kl/jt{g cyjf cGo sf/0fn] ubf{ ljn v/Lb /sd /

Ph]G;L lx;fjdf 8]lj6 ePsf] /sd km/s kg{ uPdf -a9L jf 36L b'j} cj:yfdf_

o:tf] km/s /sdnfO{ 8]lj6 snddf b]vfpg' kb{5 .

z'? ljn v/Lb /sdeGbf Ph]G;L lx;fjdf 8]lj6 ePsf] /sd a9L ePdf o:tf]

km/s /sdnfO{ æ;6xL 36a9 ljN; v/Lb lx;fjÆ cGtu{tsf] qm]l86 pk–zLif{ssf]

8]lj6 snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 . o;sf ljk/Lt z'? ljn

v/Lb /sd eGbf Ph]G;L lx;fjdf 8]lj6 ePsf] /sd 36L ePdf o:tf] km/s

/sdnfO{ o; lx;fjsf] 8]lj6 pk–zLif{ssf] 8]lj6 snddf b]vfpg' kb{5 . cyf{t,

8]lj6 x'g] /sdnfO{ 8]lj6 pk–zLif{ssf] 8]lj6 snddf / qm]l86 x'g] /sdnfO{

qm]l86 pk–zLif{ssf] 8]lj6 snddf g} C0ffTds lrGx -–_ lbO{ pNn]v ug'{ kb{5 .

(=!=&=@ ;6xL 36a9 km08 6«fG;km/ lx;fj M a}+sn] kl/jTo{ gub ljb]zL d'b|fsf] tf]8f

rnfg (Fund transfer) ubf{ s'g} sf/0fn] tf]8f rnfgdf ;dfj]z ljb]zL d'b|fsf]

ljlgdo b/df kl/jt{g ePsf] sf/0fn] ubf{ tf]8f rnfg ubf{ hgfOPsf] /sd /

e'QmfgL k|fKt /sdsf aLrdf km/s kg{ uPdf -a9L jf 36L b'j} cj:yfdf_ o:tf]

km/s /sdnfO{ qm]l86 snddf b]vfpg' kb{5 .

25

:yfgLo afl0fHo a}+sx?n] g]kfn /fi6« a}+sdf ljb]zL d'b|f tf]8f rnfg

(Fund transfer) ubf{ hgfPsf] /sdeGbf g]kfn /fi6« a}+saf6 e'QmfgL k|fKt /sd

36L ePdf o:tf] km/s /sdnfO{ æ;6xL 36a9 km08 6«fG;km/ lx;fjÆ cGtu{tsf]

8]lj6 pk–zLif{ssf] qm]l86 snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 . o;sf

ljk/Lt g]kfn /fi6« a}+saf6 a9L /sd e'QmfgL k|fKt ePdf o:tf] km/s /sdnfO{

o; lx;fjsf] qm]l86 pk–zLif{ssf] qm]l86 snddf b]vfpg' kb{5 . cyf{t, o;

lx;fjdf qm]l86 x'g] /sdnfO{ qm]l86 snddf b]vfpg] / 8]lj6 x'g] /sdnfO{ klg

qm]l86 snddf g} C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 .

(=!=&=# ;6xL 36a9 ljlgdo kl/jt{g lx;fj M s]jn ljlgdob/ kl/jt{gsf] sf/0fn]

a}+sx?sf] ljb]zL d'b|f df}Hbftsf] x'g] g]=?= df}Hbft /sddf kg{ uPsf] km/s /sdnfO{

o; lx;fjdf pNn]v ug'{ kb{5 . cyf{t, ljlgdob/ kl/jt{g ePsf] cj:yfdf

a}+sx?sf] cfkm";Fu ePsf] ljb]zL d'b|f gub jf Ph]G;L a}+s df}Hbftsf] x'g] g]kfnL

?k}+ofF -g]=?=_ df}Hbftdf :jtM 36a9 x'g hfG5 . g]kfnL d'b|fsf] cjd"Nogn] ubf{

a}+ssf] ljb]zL d'b|f df}Hbftsf] x'g] g]=?= /sd j[l4 x'g uPdf o;/L j[l4 eO{ km/s x'g

cfpg] /sdnfO{ æ;6xL 36a9 ljlgdo kl/jt{g lx;fjÆ cGtu{tsf] qm]l86 pk–

zLif{ssf] 8]lj6 snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 eg] g]kfnL d'b|fsf]

k'gd{"Nogn] ubf{ ljb]zL d'b|f df}Hbftsf] x'g] g]=?= /sd 36\g uPdf, o;/L 36L km/s

kg{ cfpg] /sdnfO{ o; lx;fjsf] 8]lj6 pk–zLif{ssf] qm]l86 snddf C0ffTds lrGx

-–_ lbO{ b]vfpg' kb{5 . cyf{t, o; lx;fjdf 8]lj6 x'g] /sdnfO{ qm]l86 snddf

C0ffTds lrGx -–_ lbO{ b]vfpg] / qm]l86 x'g] /sdnfO{ 8]lj6 snddf C0ffTds lrGx

-–_ lbO{ b]vfpg' kb{5 .

pk/f]Qm tLg} lsl;dsf vftfdf afFsL /x]sf] df}Hbft /sdnfO{ gfkmf gf]S;fg lx;fjdf

;fbf{ ;6xL 36a9 lx;fjdf 8]lj6 x'g] /sd g]=zf]=–@-v_ kmf/dsf] 8]lj6 snddf /

qm]l86 x'g] /sdnfO{ qm]l86 snddf g} b]vfpg' kb{5 . ;fy}, o:tf /sdx? g]=zf]=–@-

s_ kmf/dsf] æcGt/a}+sÆ zLif{ssf] qmdzM v/Lb tyf laqmL snddf pNn]v ug'{

kb{5 .

26

(=!=* 8«fˆ6 SoflG;N8 M s'g} u|fxsn] a}+saf6 v/Lb u/L nu]sf] ljb]zL d'b|fsf] 8«fˆ6

s'g} sf/0fn] 8«fˆ6 hf/L ug]{ a}+sdf lkmtf{ eO{ a}+sn] ?k}ofFdf e'QmfgL lbPsf]

sf/f]jf/nfO{ 8«fˆ6 SoflG;N8 sf/f]jf/ dfGg' kb{5 . 8«fˆ6 SoflG;N8 /sdnfO{ 8«fˆ6

lvRbf g]=zf]=–@-s_ kmf/dsf] h'g zLif{sdf klxn] laqmL b]vfOPsf] lyof] ;f]xL

zLif{sdf SoflG;n ul/Psf] 8«fˆ6sf]] /sd 36fO{ afFsL /sd dfq pNn]v ug'{ kb{5

. sy+sbflrt pQm zLif{sdf sf/f]jf/ cjlwdf b]lvPsf] /sd /2 ul/Psf] 8«fˆ6

/sd eGbf sd /x]5 eg] o:tf] Go"g x'g uPsf] /sdnfO{ ;f]xL zLif{sdf C0ffTds

lrGx -–_ lbO{ pNn]v u/L k7fpg' kb{5 .

g]=zf]=–@-v_ kmf/d tof/ ubf{ 8«fˆ6 SoflG;N8 jfktsf] /sdnfO{ 8]lj6 tyf qm]l86

b'j} snddf C0ffTds lrGx -–_ lbO{ b]vfpg' kb{5 . lsgls, 8«fkm\6 SoflG;n ubf{

Ph]G;L lx;fj 8]lj6 x'g hfg] ePsf]n] ;f] /sdnfO{ lx;fj ldnfg ug{ 8«fkm\6

SoflG;N8 zLif{ssf] 8]lj6 snddf C0ffTds lrGx -–_ lbO{ 36fpg' k/sf] xf] . o;}

u/L, 8«fkm\6 SoflG;n ubf{sf] /sd g]=zf]=@–-s_ sf] ;DjlGwt zLif{ssf] ljqmL

snddf C0ffTds lrGx -–_ lbO{ 36fP/ /flvg] x'gfn] ;f] /sd;+u lx;fj ldnfg

ug{ o; kmf/fdsf] 8«fkm\6 SoflG;N8 zLif{ssf] qm]l86 snddf klg C0ffTds lrGx

-–_ lbO{ 36fpg' k/]sf] xf] .

(=@ sndx?sf] ljj/0f M z'?sf] df}Hbft snddf o; kmf/dsf ljleGg zLif{sx?sf] ut

d;fGtsf] df}Hbft b]vfpg' kb{5 . z''? df}Hbft 8]lj6 Jofn]G; ePdf ;f] /sddf s"n

8]lj6 /sd hf]8L qm]l86 /sd 36fpFbf clGtd df}Hbft lg:sG5 eg] z'? df}Hbft

qm]l86 Jofn]G; ePdf ;f] /sddf s"n qm]l86 /sd hf]8L 8]lj6 /sd 36fpFbf clGtd

df}Hbft lg:sG5 .

pk/f]Qm jdf]lhd g]=zf]=– @-v_ kmf/dsf] z'? tyf clGtd df}Hbft snddf b]lvg

cfPsf] /sd a}+ssf] uf]Zjf/f lx;fj;Fu d]n vfg' kb{5 .

!)= kmf=g+=g]=zf]=–# M of] kmf/d j}b]lzs lgIf]k bfloTjsf] tYofÍ ljj/0f xf] . t;y{, o;

kmf/ddf ljb]zL s'6g}lts lgof]u, ;+3–;+:yf, Po/nfOG; tyf JolQmx?sf] gfddf

ljb]zL tyf g]kfnL d'b|fdf a}+sdf vf]lnPsf] rNtL, art / d'2tL vftfsf ;fy} dflh{g

27

vftfdf ePsf] sf/f]jf/sf] ljj/0f pNn]v ug'{ kb{5 . dflh{g vftfdf ePsf]

sf/f]jf/dWo] ljb]zLx?n] ljb]zL tyf g]kfnL d'b|fdf u/]sf] sf/f]jf/ /sd / g]kfnLx?n]

ljb]zL d'b|fdf vf]n]sf] vftfdf ePsf] sf/f]jf/ /sdnfO{ o; kmf/dsf] æcGo l8kf]lh6Æ

zLif{ssf] ;DalGwt snddf b]vfpg' kb{5 . o;}u/L, :yfgLo a}+sx?n] ljb]zL d'b|fdf

vf]n]sf]] vftfdf ePsf] sf/f]jf/nfO{ klg o; kmf/dsf] sf]8 g+= *&)))) cGtu{t

;DalGwt snddf pNn]v ug'{ kb{5 .

o; kmf/ddf /sdx? pNn]v ubf{ ljb]zL d'b|fnfO{ g]kfnL ?k}ofFdf kl/jt{g u/L

xhf/sf] c+sdf pNn]v ug'{ kb{5 . o; kmf/dsf ljleGg zLif{s tyf sndx?sf]

AofVof lgDg cg';f/ 5 .

!)=! zLif{sx?sf] JofVof M

!)=!=! ljb]zL s'6g}lts / ;xfotf lgof]u M o; zLif{sdf ljb]zL b"tfjf; tyf s'6g}lts

;'ljwf k|fKt Jofkfl/s tyf cfly{s sfpG;]n/ sfof{no / ;f+:s[lts Ph]G;Lx?sf]

gfddf vf]lnPsf ;a} lsl;dsf lgIf]k vftf sf/f]jf/nfO{ ;dfj]z ug'{ kb{5 .

o;}u/L cfly{s jf ;fdflhs ;xfotf pknJw u/fpg] p2]Zon] vf]lnPsf ljb]zL

;/sf/L ldzg tyf lgof]ux?sf] lgIf]k vftf sf/f]jf/nfO{ ;d]t o;} zLif{sdf

;dfj]z ug'{ kb{5 .

!)=!=@ ljb]zL ;/sf/af6 ;+rflng cfof]hgfx? M >L % sf] ;/sf/nfO{ x:tfGt/0f x'g' cl3

ljb]zL ;/sf/åf/f ;+rflnt cfof]hgfx?sf] gfddf a}+sdf vf]lnPsf] lgIf]k

vftfx?sf] sf/f]jf/ /sdnfO{ o; zLif{sdf Psd'i6 pNn]v ug'{ kb{5 .

!)=!=# ljb]zL ;+3–;+:yfx? M cGt/f{li6«o tyf /fli6«o :t/sf cf}Bf]lus, Jofkfl/s, ;fdflhs,

;f+:s[lts / sNof0fsf/L ljb]zL ;+3–;+:yfx?, sDkgLx? / kmd{x?sf] gfddf

a}+sx?df vf]lnPsf] lgIf]k vftfx?sf] Psd'i6 sf/f]jf/ /sdnfO{ o; zLif{sdf

pNn]v ug'{ kb{5 .

!)=!=$ ljb]zL k]G;g SofDkx? M ljb]zL ;/sf/åf/f ljt/0f ul/g] lgj[lQe/0f -k]G;g_ sf]

nflu :yfgLo a}+sdf vf]lnPsf lgIf]k vftfsf] Psd'i6 sf/f]jf/ /sdnfO{ o;

zLif{sdf b]vfpg' kb{5 . a}+sx?df o;/L vf]lnPsf vftfx?dWo] ef/tLo ;/sf/ /

28

cGo ljb]zL ;/sf/sf] k]G;g SofDk vftf sf/f]jf/nfO{ qmdzM ef/tLo / la|l6z

uf]vf{ k]G;g SofDk zLif{sx?df 5'§f 5'§} pNn]v ug'{ kb{5 .

!)=!=% ljb]zL Po/nfOG; M ljb]zL Po/nfOG;x?n] a}+sdf vf]n]sf] lgIf]k vftf sf/f]jf/

/sdnfO{ o; zLif{sdf pNn]v ug'{ kb{5 .

!)=!=^ ljb]zL JolQmx? M ljb]zL JolQmx?sf] JolQmut lgIf]k vftf sf/f]jf/ /sdnfO{ o;

zLif{sdf b]vfpg' kb{5 . t/, o; zLif{sdf a}+sx?n] k7fPsf] tYofÍsf] cg'udg ug]{

l;nl;nfdf kg{ hfg] sl7gfO{nfO{ b[li6ut u/L a}+sx?n] JolQmut vftf vf]Nbf

ljb]zL / g]kfnL JolQmx?sf] gfddf vf]lnPsf] vftfnfO{ :ki6 5'l§g] u/L /fVg'

kb{5 .

!)=!=& ljb]zL /f]huf/bftf ;+:yf M g]kfnLx? sfd ug{ uPsf ljb]z l:yt s'g} ;+:yf jf

a}+sn] sfdbf/x?sf] /sd ljk|]if0f ug]{ p2]Zon] g]kfndf g]kfnL ?k}ofF jf ljb]zL

d'b|fdf vftf vf]n]sf] 5 eg] ;f] vftfsf] sf/f]jf/sf] /sd o; zLif{s cGt{ut

pNn]v ug'{ kb{5 .

!)=!=* :yfgLo a}+ssf] ljb]zL d'b|f vftf M o; lgb]{lzsf cg';f/ g]kfnLx?sf] ljb]zL tyf

:jb]zL d'b|fsf] vftfnfO{ :jb]zL lgIf]k dfgL To:tf] vftf sf/f]jf/ /sdnfO{

zf]wgfGt/ tYofÍdf ;dfj]z ug'{ x'b}g . t/, a}+sx? aLrsf] ljb]zL d'b|f vftf

sf/f]jf/ /sdnfO{ j}b]lzs lgIf]k sf/f]jf/ ;/x zf]wgfGt/ tYofÍdf ;dfj]z ug'{'

kb{5 . a}+sx?n] cfkm";Fu /x]sf] ljb]zL d'b|f s'g} cGo :yfgLo a}+sdf hDdf u/]df

o:tf] /sdnfO{ Ph]G;L vftf ;/x Jojxf/ u/L j}b]lzs ;DklQ hgfpg' kb{5 .

o;}u/L, :yfgLo cGo a}+ssf] ljb]zL d'b|f cfˆgf]] a}+sdf hDdf ug{ NofPdf pQm

/sdnfO{ j}b]lzs lgIf]k bfloTj dfgL o:tf] sf/f]jf/nfO{ o; zLif{sdf pNn]v ug'{

kb{5 .

!)=!=( cGo l8kf]lh6 M a}+sx?sf] dflh{g vftfdf ePsf] sf/f]jf/ /sd dWo] ljb]zLx?n]

ljb]zL tyf g]kfnL d'b|fdf u/]sf] sf/f]jf/ /sd / g]kfnLx?n] ljb]zL d'b|fdf vf]n]sf]

vftfdf ePsf] sf/f]jf/ /sdnfO{ o; zLif{ssf] ;DalGwt snddf pNn]v ug'{ kb{5 .

29

g]kfnLx?n] ljb]zL d'b|fdf vf]n]sf] lgIf]k /sd j}b]lzs lgIf]k bfloTj geO{ :jb]zL

lgIf]k ePtf klg afl0fHo a}+sx?n] o:tf] lgIf]knfO{ j}b]lzs lgIf]k bfloTj cGtu{t

/fvL uf]Zjf/f agfpg] u/]sf] x'gfn] ;f] uf]Zjf/f;Fu le8fpgsf] nflu g]kfnLx?n]

ljb]zL d'b|fdf vf]n]sf] lgIf]ksf] sf/f]jf/ /sd klg o; zLif{s cGtu{t ;dfj]z ug'{

k/]sf] xf] . o; afx]s o; kmf/dsf] dfly pNn]lvt zLif{sx?df ;dfj]z ug{ g;lsg]

cGo s'g} ljb]zL d'b|f vftf sf/f]jf/x? 5g\ eg] klg To:tf sf/f]jf/nfO{ o;

zLif{sdf b]vfO{ k7fpg' kb{5 .

!)=@ sndx?sf] JofVof M

!)=@=! df}Hbft M ljb]zL lgIf]k bfloTj ;DaGwL a}+sx?sf] sf/f]jf/ cjwLsf] df}HbftnfO{ o;

zLif{sdf b]vfpg' kb{5 . o; kmf/ddf ljleGg zLif{sx?sf] ut sf/f]jf/ cjwLsf]

cGtsf] df}HbftnfO{ z'? df}Hbft snddf b]vfpg' kb{5 tyf sf/f]jf/ cjwLsf]

cGtsf] df}HbftnfO{ clGtd df}Hbft snddf b]vfpg' kb{5 . z'? df}Hbftdf s'n

hDdf /sd hf]8L s'n vr{ /sd 36fpFbf afFsL /xg cfPsf] /sdnfO{ clGtd

df}Hbft snddf b]vfpg' kb{5 . z'? tyf clGtd df}Hbft snddf b]vfOPsf] /sd

uf]Zjf/f lx;fj;Fu d]n vfg' kb{5 .

!)=@=@ vr{ ePsf] /sd M a}+sdf /x]sf] ljb]zL d'b|f vftfaf6 ePsf] vr{x? pNn]v ug]{

k|of]hgsf nflu o; ævr{Æ sndnfO{ lgDg cg';f/ rf/ ju{df juL{s/0f ul/Psf]

5 .

!)=@=@=! g]kfn leq vr{ M ljb]zLx?sf] ljb]zL d'b|f vftf pk/ lvlrPsf] r]ssf]

e'QmfgL g]kfnL d'b|fdf u/]df cyjf g]kfnLx?sf] vftfdf /sdfGt/ u/]df

o;/L e'QmfgL cyjf /sdfGt/ u/]sf] /sdnfO{ o; snddf pNn]v ug'{

kb{5 .

!)=@=@=@ g]kfn aflx/ ljk|]if0f tyf gub ljb]zL d'b|f e'QmfgL M ljb]zLx?sf] ljb]zL d'b|f

vftfdf /x]sf] /sd g]kfn aflx/ ljk|]if0f u/L k7fPdf, pQm vftfsf] /sdaf6

ofq' r]s hf/L u/]df jf gub ljb]zL d'b|fdf g} e'QmfgL u/]df o:tf] vr{

/sdnfO{ o; sndsf] ;DalGwt zLif{sdf pNn]v ug'{ kb{5 .

30

!)=@=@=# lgIf]k aLr /sdfGt/ M ljb]zLx?sf] Ps lgIf]k vftfaf6 ;f]xL a}+sl:yt

ljb]zLx?sf] csf]{ vftfdf jf csf]{ a}+s sfof{nodf /sdfGt/ u/]df To:tf]

/sdnfO{ o; snddf b]vfpg' kb{5 . lgIf]k vftfx? aLr /sdfGt/ ubf{

/sdfGt/ x'g] b'j} vftf Pp6} a}+sdf /x]5 eg] o:tf] /sdfGt/n] a}+ssf]

Ph]G;L df}Hbftdf s'g} kl/jt{g Nofpg] 5}g . t/, /sdfGt/ eO{ hfg]

vftfx? csf]{ a}+s sfof{nodf /x]5g\ eg] Ph]G;L df}Hbftdf kl/jt{g x'g

;Sg]5 . lgIf]k vftf aLr /sdfGt/n] ubf{ :yfgLo a}+sx?sf] Ph]G;L

lx;fjdf x'g ;Sg] kl/jt{gnfO{ Wofgdf /fvL o; sndnfO{ b'O{ pk–snddf

juL{s/0f ul/Psf] 5 . a}+sx?sf] cfˆgf]] sfof{nodf /x]sf vftfx? aLr

/sdfGt/ x'g] /sdnfO{ o; sndsf] æcfˆgf]] sfof{no vftfx? aLrÆ

pk–snddf b]vfpg' kb{5 . o;}u/L cfˆgf] a}+sdf /x]sf] vftf vr{ u/L cGo

a}+s sfof{nodf /sdfGt/ ePsf] /sdnfO{ o; sndsf] æcfˆgf] tyf cGo

a}+s sfof{no aLrÆ pk–snddf pNn]v ug'{ kb{5 .

!)=@=@=$ s'n vr{ M ljb]zL lgIf]k bfloTjsf] k|To]s zLif{ssf] snd g+= @ b]lv %

;Dddf b]vfOPsf] /sdnfO{ hf]8L x'g cfpg] vr{ /sd Psd'i7 o; snddf

b]vfpg' kb{5 .

!)=@=# hDdf ePsf] /sd M a}+sdf /x]sf] ljb]zL d'b|f vftfdf hDdf x'g cfPsf

/sdx?sf] >f]tx? pNn]v ug]{ k|of]hgsf nflu o; æhDdfÆ sndnfO{ rf/

ju{df juL{s/0f ul/Psf] 5 .

!)=@=#=! aL=kL=, ljk|]if0f tyf gubaf6 hDdf M ljb]zLx?sf] vftfdf ljb]zL d'b|f gub}

hDdf x'g cfPdf jf To:tf vftfx?df ljn v/Lb jf ljb]zaf6 k|fKt

ljk|]if0fsf] dfWodaf6 /sd hDdf x'g cfPdf To:tf] /sdnfO{ o; sndsf]

;DalGwt zLif{sdf pNn]v ug'{ kb{5 .

!)=@=#=@ lgIf]k aLr /sdfGt/ M Pp6f vftfaf6 csf]{ vftfdf lgIf]k /sdfGt/ x'g]

u/L ul/Psf] sf/f]jf/x? dWo] Pp6} a}+s l:yt ljb]zLx?sf] vftfx? aLr

/sdfGt/ eO{ hDdf x'g cfPsf] /sdnfO{ o; zLif{ssf] æcfˆgf]] sfof{no

31

vftfx? aLrÆ pk–snddf b]vfpg' kb{5 . o;}u/L, cGo a}+s

sfof{nox?af6 /sdfGt/ eO{ vftfdf hDdf x'g cfPsf] /sdnfO{ o;

zLif{ssf] æcfˆgf]] tyf cGo a}+s sfof{no aLrÆ pk–snddf pNn]v ug'{

kb{5 .

!)=@=#=# gfkmf gf]S;fg lx;faaf6 hDdf x'g cfPsf] M a}+sn] gfkmf gf]S;fg lx;fjaf6

vr{ Joxf]g]{ u/L s'g} ljb]zL JolQm, sDkgL jf kmd{nfO{ lbg' kg]{ kfl/>lds jf

Aofh /sd lghnfO{ gub pknJw gu/fO{ lghsf] vftfdf hDdf u/L lbPdf

o:tf] /sd o; snddf pNn]v ug'{ kb{5 .

!)=@=#=$ s'n hDdf M ljb]zL lgIf]k bfloTjsf] k|To]s zLif{ssf] snd g++ & b]lv !)

;Dddf b]vfOPsf] /sdnfO{ hf]8L x'g cfpg] hDdf /sd Psd'i7 o;


a}+sx?n] o; g]=zf]=–# kmf/dsf] ljleGg zLif{sx?df b]vfPsf] df}Hbft sndsf] s'n

/sd pQm a}+sx?sf] jf;nftsf] j}b]lzs lgIf]k bfloTj /sd;Fu d]n vfg' kb{5 .

o; kmf/dsf] g]kfn aflx/ ljk|]if0f tyf gub ljb]zL d'b|f e'QmfgL / cGo a}+s

sfof{nodf /sdfGt/ u/]sf] snddf b]vfOPsf] s'n vr{ /sd g]=zf]=–@-s_ kmf/dsf]

sf]8 g+= @))))) sf] æj}b]lzs lgIf]k bfloTjÆ zLif{ssf] laqmL /sd;Fu d]n vfg'

kb{5 . o;}u/L, o; kmf/dsf] aL=kL=, ljk|]if0f tyf gub ljb]zL d'b|f hDdf / cGo a}+s

sfof{noaf6 /sdfGt/ eO{ cfPsf] sndsf] s'n /sd o; g]=zf]=–@-s_ kmf/dsf] sf]8

g++ @))))) sf] æj}b]lzs lgIf]k bfloTjÆ zLif{ssf] v/Lb /sd;Fu d]n vfg' kb{5 .

o;sf] cltl/Qm o; g]=zf]=– # kmf/dsf] snd g++ $ sf] s'n vr{ /sd o;} kmf/dsf]

snd g+= * sf] s'n hDdf /sd;Fu d]n vfg' kb{5 .

* * * * *

g]g]kfn /fi6« a}+skfn /fi6« a}+szf]zf] wgfGt/ wgfGt/ dxfzfvfdxfzfvf

gub ef=?= v/Lb÷laqmLsf] dfl;s ljj/0f@)======= ;fn ==============dlxgf

a}+s÷;6xL sfp06/÷dlgr]~h/a}+s÷;6xL sfp06/÷dlgr]~h/sf] sf] gfd ========================= gfd ========================= cg';"rL – !cg';"rL – !

zfvf M ========================== zfvf M ========================== kmf=g+=g]=kmf=g+=g]=zf]= – !zf]= – !

sf]8 g+=M ========================sf]8 g+=M ========================

tof/ u/]tof/ u/] sf] sf] ldlt M =============================ldlt M =============================

-?= xhf/df _

zLif{zLif{sx?sx? z'? z'? df}df}HbftHbft v/Lbv/Lb laqmLlaqmL clGtd clGtd df}df}HbftHbft

kf6L{ ;Fu÷nfO{

a}+s ;Fu÷nfO{

hDdf

=========================== ========================= tof/ tof/ ug]{ug]{ r]s r]s ug]{ug]{

gf]6M–gf]6M– -s_-s_ :yfgLo cGo a}+s, a}+s zfvf, ;6xL sfp06/, ef=?= sf]if / dlgr]~h/x?af6 v/Lb u/] sf] ef=?=æa}+s;Fusf] v/LbÆ snddf /fVg' kb{5 .

--v_v_ :yfgLo cGo a}+s, a}+s zfvf, ;6xL sfp06/, ef=?= sf]if / dlgr]~h/x?nfO{ laqmL u/]sf] ef=?= æa}+snfO{ laqmLÆ snddf /fVg' kb{5 .

gg]]kfn /fi6« a}+skfn /fi6« a}+szf]zf] wgfGt/ wgfGt/ dxfzfvfdxfzfvf

ljb]zL d'b|f -ef=?=gub afx]s_ v/Lb÷laqmLsf] dfl;s ljj/0f

@)======= ;fn ==============dlxgf

a}+ssf] gfd M ========================================== cg';"rL – @ zfvf M ========================== kmf=g+=g]=zf]=–@-s_ sf]8 g+= ========================= tof/ u/]sf] ldltM======================

v/Lb laqmLsf]8 g+= zLif{sx? kl/jTo{ d'b|f

-!_ef/tLo d'b|f

-@_hDdf

-!_+-2_=-3_kl/jTo{ d'b|f

-$_ef/tLo d'b|f

-%_hDdf

-$_+-%_=-^_100000 lgof{tlgof{t

100100 lgof{t cu|Ld e'QmfgL

100200 lgof{t ljnsf] e'QmfgL

100300 cGo lgof{t e'QmfgL

100301 O{Gwg t] nsf] :yfgLo laqmL

100302 lgof{tdf aLdf bfjL

100303 cfoftdf aLdf bfjL

100304 cGo

110000 oftfoftoftfoft

110100 :yfgLo Po/nfO{G;

110200 :yn oftfoft

120000 e|d0fe|d0f

120100 ko{6s

120200 :yfgLo xf]6]n

120300 :yfgLo 6«fen Ph]G;L

120400 :yfgLo 6«]lsË tyf ¥ofˆ6LË Ph]G;L

120500 lzIff

120600 Jofkf/ e|d0f

120700 cf}ifwL pkrf/

120800 kf;kf]6{

120900 ofqL af6÷nfO{ lkmtf{

121000 cGo


-!_ef/tLo d'b|f

-@_hDdf

-!_+-2_=-3_kl/jTo{ d'b|f

-$_ef/tLo d'b|f

-%_hDdf

-$_+-%_=-^_130000 >d >d tyf tyf k"FhL nufgLaf6 k"FhL nufgLaf6 cfDbfgL÷vr{cfDbfgL÷vr{

130100 ;/ ;/sf/L If]qsf/L If]q

130101 a}+s nufgLsf] Jofh

130102 cGo nufgLsf] Jofh÷nfef+z cflb

130200 lghL If]qlghL If]q

130201 a}+s nufgLsf] Jofh

130202 cGo nufgLsf] Jofh, nfef+z, d'gfkmf cflb

130300 kfl/>kfl/>lds lds tyf tyf HofnfHofnf

140000 ;/;/sf/L sf/L sf/f]sf/f] af/ af/ cGoq cGoq gk/]gk/] sf]sf]

140100 ljb]zl:yt g]kfnL s'6g} lts lgof]ux?

140200 cGo

150000 cGo ;]cGo ;]jfjf

150100 j:t'x?sf] dd{t tyf ;Def/

150200 aLdf ;]jf

150300 lgdf{0f ;]jf

150400 Joj;flos tyf k|fljlws ;]jf

150500 ;+rf/, ;"rgf tyf lj1fkg ;]jf

150600 kq–klqsf tyf 5kfO{ vr{

150700 sldzg, l8:sfp06, kmL; tyf cGo z'Ns

150800 /f]oN6L

150900 cGo

160000 6«6« fG;km/fG;km/


160101 ef/tLo cGtMz'Ns lkmtf{

160102 cfof]hgf cg'bfg ;xfotf

160103 cGo cg'bfg ;xfotf


160201 Pg=hL=cf]= nfO{ gub tyf ljk|]if0f

160202 JolQmut ljk|]if0f

160203 k]G;g

160204 bfg–bftJo, rGbf, pkxf/ cflb

160205 aLdf bfjL


-!_ef/tLo d'b|f

-@_hDdf

-!_+-2_=-3_kl/jTo{ d'b|f

-$_ef/tLo d'b|f

-%_hDdf

-$_+-%_=-^_170000 k|ToIf k|ToIf ljb]ljb] zL zL nufgLnufgL

170100 k"FhLut ;xeflutf (Equity Capital)

170200 nufgL lkmtf{

170300 cfk|jf;L ljk|]if0f tyf ;DklQ v/Lb÷laqmL

180000 j}b]j}b] lzs C0f ;lzs C0f ;xfotfxfotf


180101 ljb]zL C0f

180102 C0f -;fFjf_ e'QmfgL


180201 ljb]zL C0f

180202 C0f -;fFjf_ e'QmfgL

190000 cfoftcfoft

190100 Pn=;L=cGtu{t

190200 cGo

200000 j}b]j}b] lzs lzs lgIf]k lgIf]k bfloTjbfloTj

210000 cGt/ a}+scGt/ a}+s

hDdfhDdf

======================== ===================tof/ tof/ ugug] { r]s r]s ug]{ug]{

a}+ssf] gfd M ===========================================a}+ssf] gfd M =========================================== cg';"rL cg';"rL - # #zfvf M =================zfvf M ================= kmf=g+=g]=zf]= kmf=g+=g]=zf]= - @-v_ @-v_sf]8 g+= ==============sf]8 g+= ==============tof/ u/]sf] ldltM =========================tof/ u/]sf] ldltM =========================

-?= xhf/df_-?= xhf/df_

z'? z'?df}Hbft df}Hbft

-!_ -@_ -#_ -!_ ± {-@_–-#_} = -$_ -%_ -^_ -&_ -%_ ± {-^–&_} = -*_

400000 ljb]zL d'b|f gub df}Hbftljb]zL d'b|f gub df}Hbft

410000 ljb]zL Ph]G;L lx;faljb]zL Ph]G;L lx;fa

420000 k|=sf= ÷ s]=sf= lx;fak|=sf= ÷ s]=sf= lx;fa

430000 If]qLo sfof{no lx;faIf]qLo sfof{no lx;fa

440000

450000 lj=d'= ljN; vl/b lx;falj=d'= ljN; vl/b lx;fa

450100 8]lj6

450200 qm]l86

460000 ;6xL 36j9 lx;fa;6xL 36j9 lx;fa

460100 ljN; v/Lb lx;faljN; v/Lb lx;fa

460101 8]lj6

460102 qm]l86

460200 km08 6«fG;km/ lx;fakm08 6«fG;km/ lx;fa

460201 8]lj6

460202 qm]l86

460300 ljlgdo kl/jt{g lx;faljlgdo kl/jt{g lx;fa

460301 8]lj6

460302 qm]l86

470000 8«fˆ6 SoflG;N88«fˆ6 SoflG;N8

tof/ ug]{ r]s ug]{

g]kfn /fi6« a}+sg]kfn /fi6« a}+szf]wgfGt/ dxfzfvfzf]wgfGt/ dxfzfvf

ljb]zL d'b|f -gub ef=?=afx]s_ v/Lb÷laqmLsf] dfl;s r]lsË ljj/0f

@) ============= ;fn ====================== dlxgf

sf]8 g+=sf]8 g+= zLif{szLif{s

hDdf MhDdf M

kl/jTo{ ljb]zL d'b|fkl/jTo{ ljb]zL d'b|f ckl/jTo{ ljb]zL d'b|f -ef=?=_ckl/jTo{ ljb]zL d'b|f -ef=?=_

qm]l868]lj6 clGtd df}Hbft8]lj6 qm]l86clGtd df}Hbft

a}+ssf] gfd Ma}+ssf] gfd M cg';"rL cg';"rL - $ $zfvf Mzfvf M kmf=g+= g]=zf]=kmf=g+= g]=zf]=- # #

tof/ u/]sf] ldlt Mtof/ u/]sf] ldlt M

-!_ -@_ -#_ -$_ -%_ -@_ +-#_++ -$_+ -%_= -^_ -&_ -*_ -(_ -!)_ -&_ +-*_++ -(_+ -!)_= -!!_ -!_ +-!!- ^_= -!@_

*)))))*))))) ljb]zL s"6g}lts / ;xfotf lgof]uljb]zL s"6g}lts / ;xfotf lgof]u

*!))))*!)))) ljb]zL ;/sf/af6 ;+rflnt cfof]hgfx?ljb]zL ;/sf/af6 ;+rflnt cfof]hgfx?

*@))))*@)))) ljb]zL ;+3ljb]zL ;+3-;+:yfx?;+:yfx?

*#))))*#)))) ljb]zL k]G;g SofDkx?ljb]zL k]G;g SofDkx?

*#)!)) a[l6z uf]vf{

*#)@)) ef/tLo

*$))))*$)))) ljb]zL Po/nfOG;ljb]zL Po/nfOG;

*%))))*%)))) ljb]zL JolQmx?ljb]zL JolQmx?

*^))))*^)))) ljb]zL /f]huf/bftf ;+:yfljb]zL /f]huf/bftf ;+:yf

*&))))*&)))) :yfgLo a}+ssf] ljb]zL d'b|f vftf:yfgLo a}+ssf] ljb]zL d'b|f vftf

**))))**)))) cGo l8kf]lh6cGo l8kf]lh6

hDdf MhDdf M

lgIf]k aLr /sdfGt/

s'n vr{s'n vr{

j}b]lzs lgIf]k bfloTjsf] dfl;s ljj/0fj}b]lzs lgIf]k bfloTjsf] dfl;s ljj/0f

@)=========;fn ==============dlxgf

-?= xhf/df_-?= xhf/df_

jL=kL= , ljk|]if0f tyf gub ljb]zL d'b|f

hDdf

cfˆgf] sfof{no

vftfx? aLr

clGtd df}Hbft clGtd df}Hbft sf]8 g+=sf]8 g+= zLif{sx?zLif{sx?

hDdf ePsf] /sdhDdf ePsf] /sd

g]kfn /fi6« a}+sg]kfn /fi6« a}+s

zf]wgfGt/ dxfzfvfzf]wgfGt/ dxfzfvf

s'n hDdfs'n hDdfcfˆgf] tyf cGo a}+s

sfof{no aLr

gfkmf gf]S;fg lx;fjaf6 hDdf

x'g cfPsf]

lgIf]k aLr /sdfGt/

sf]8 g+=sf]8 g+=

vr{ ePsf] /sdvr{ ePsf] /sd

g]kfn leq

g]kfn aflx/ ljk|]if0f tyf gub lj=d'= e'QmfgL

cfˆgf] sfof{no

vftfx? aLr

cfˆgf] tyf cGo a}+s

sfof{no aLr

z'? df}Hbft z'? df}Hbft

................... r]s ug]{

.................tof/ ug]{

Annex - 1

F.N.Ne.So. - 1Nepal Rastra Bank

Balance of Payments DivisionMonthly Statement of Purchase/Sales of I.C. Cash

Year 20...... Month .................

Name of Bank / Exchange Counter/ Money Changer =================================================================

Branch : ……………..

Code No.: =================

(Rs. in Thousand)

Particulars Opening Balance Purchase Sales Closing Balance

From /To Party

From /To Bank

Total

================================ ============================

Prepared By Checked By

Date MNote:- (a) I.C. Purchased from Other Local Banks, Bank Branches, Exchange Counters, I.C. Fund and Money Changers should be

presented in the "purchase" column of Bank.

(b) I.C. Sold to Other Local Banks, Bank Branches, Exchange Counters, I.C. Fund and Money Changers should bepresented in the "sales" column of Bank.

Name of Bank: ...........................Branch: .....................................Code No. ..................................

(1) (2) (1)+(2)=(3) (4) (5) (4)+(5)=(6)

100000 Exports

100100 Adv. Payments of Exports

100200 Payments of Export Bills

100300 Payments of Other Export

100301 Local sales of Fuel

100302 Export Insurance Claims

100303 Import Insurance Claims

100304 Others

110000 Ttransportation

110100 Local Airlines

110200 Land Transportation

(1) (2) (1)+(2)=(3) (4) (5) (4)+(5)=(6)

120000 Travel

120100 Tourists

120200 Local Hotels

120300 Local Travel Agencies

120400 Local Trekking and Rafting Agencies

Total Convertible Currency

Indian Currency

Total

Code No.

Code No. Particulars

Purchase SalesConvertible Currency

Indian Currency

Indian Currency

Total Particulars Convertible Currency

Indian Currency


Year 20........................Month................................

F. N. Ne. So. - 2(Ka)Annex - 2

NEPAL RASTRA BANKBALANCE OF PAYMENTS DIVISION

Monthly Statement of Purchase / Sales of Foreign Currency (Except I.C. Cash)

(Rs. In thousand)

Purchase Sales

120500 Education

120600 Business Tours

120700 Medical Treatment

120800 Passport

120900 Refund From / To Travelers

121000 Others

130000Income / Exps. on Labour & CapitalInvestment

130100 Government Sector

130101 Interest on Bank Investment

130102 Interest, Dividend etc. on other Investment

130200 Private Sector

130201 Interest on Bank Investment

130202 Interest, Dividend etc. on other investment

130300 Salary and Wages

(1) (2) (1)+(2)=(3) (4) (5) (4)+(5)=(6)

140000 Govt. Transactions (NIE)*

140100 Nepalese Diplomatic Missions Abroad

140200 Others

150000 Other Services

150100 Repair & Maintenance Services

150200 Insurance Services

150300 Construction Services

150400 Professional and Technical Services

Communication, Information and Advertising Services

150600 Newspaper and Printing Exps.

150700 Commission, Discount, Fee and other Charges

150800 Royalties

150900 Others

150500

Convertible Currency

Indian Currency

Total Code No. Particulars

Purchase SalesConvertible Currency

Indian Currency

Total

160000 Transfer160100 Government Sector160101 Indian Excise Refund160102 Project Aid / Grants160103 Other Aid / Grants

(1) (2) (1)+(2)=(3) (4) (5) (4)+(5)=(6)

160200 Private Sector160201 Cash / Remittances to NGOs160202 Personal Remittances160203 Pension160204 Charity,Donation,Gift etc.160205 Insurance Claims170000 Foreign Direct Investment170100 Equity Capital170200 Investment Refund

170300 Migrant Transfer & Assets Purchase / Sales

180000 Foreign Loan Assistance180100 Govt. Sector180101 Foreign Loan180102 Loan Repayment (Principal)180200 Private Sector180201 Foreign Loan180202 Loan Repayment (Principal)190000 Imports190100 Under L/C190200 Others200000 Foreign Deposit Liabilities210000 Interbank

Total

* NIE - Not included elsewhere.


Date :

Total Code No. Particulars

Purchase Sales

Convertible Currency

Indian Currency


Indian Currency

Name of Bank: ............................Branch: ....................................Code No. ...................................

(1) (2) (3) (1) ± {(2)-(3)} = (4) (5) (6) (7) (5) ± {(6)-(7)} = (8)

400000 Foreign Currency Cash410000 Foreign Agency A/c420000 Head Office A/c430000 Regional Office A/c440000450000 FC Bills Purchase A/c450100 Debit450200 Credit460000 Exchange Fluctuation A/c460100 B. P. A/c

460101 Debit460102 Credit460200 Fund Transfer A/C

460201 Debit460202 Credit460300 Revaluation / Devaluation A/c

460301 Debit460302 Credit 470000 Draft Cancelled

Total

Prepared By

Date :

Particulars

NEPAL RASTRA BANKBALANCE OF PAYMENTS DIVISION

Monthly Cheking Statement of Purchase / Sales of Foreign Currency (Except I.C. Cash)Year 20.......................Month .................................

Checked By

Non-Convertible Foreign Currency (I.C.)

Credit Closing BalanceDebit

Annex - 3F. N. Ne. So.- 2 (Kha)

(Rs. In thousand)

Opening Balance

Debit Credit Closing BalanceOpening Balance

Code No.

Convertible Foreign Currency

Name of Bank : ..................................

Branch : ..............................................

Code No. .............................................(Rs. in Thousand)

Outward BP, Inward From Remittances Within With Remittances & Within With Profit & Loss

& FC Cash Own Other F.C. Cash Own Other

Payments Offices Banks Receipts Offices Banks

(1) (2) (3) (4) (5) (2)+(3)+(4)+(5)=(6) (7) (8) (9) (10) (7)+(8)+(9)+(10)=(11) (1)+(11-6)=(12)

800000 Foreign Diplomatic & Aid Missions

810000 Foreign Aid Projects

820000 Foreign Organisations

830000 Foreign Pension Camps

830100 British Gorkha

830200 Indian

840000 Foreign Airlines

850000 Foreign Nationals

860000 Foreign Employment Agencies

870000 Forex A/c of Local Banks

880000 Other Deposits

Total

Date :

C:/My Document/G. D. Shrestha/Excel -English Ne.Sho. Form/Sheet-3

Nepal Rastra BankBalance of Payments Division

Monthly Statement of Foreign Deposit Liabilities

Transfer Between AccountsTransfer Between AccountsOpening Balance

Annex - 4F. N. Ne. So. - 3

Year 20 .....................Month.....................

Particulars Inside Nepal

Total Closing Code No.Balance


Receipts

Total

Payments

Account

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