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Kutm new accounting1

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Kutm new accounting1

  1. 1. saklviTüal½yExµrbec©kviTüanigRKb;RKg GarmµN_kfaeKalneya)ay nignItiviFIKNenyü nig hiBaØvtßúRtUv)ansikSa viPaK begáIteLIg edIm,ICYykñúgGnuvtþn_eFVIEpnkar karvaytMél savnkmµ EdlTak;Tg minRKan;EtdMeNIrkarKNenyü nighiBaØvtßúbu:eNÑaHeTb:uEnþBak;B½n§Epnkarfvikar karviPaKhaniP½y RbtiPUkmµ karsMerccitþ karRtYtBinitü edIm,IFanaral;dMeNIrkar mUldæanTaMgGs;EdlekIteLIgRtUvGnuelamtamkarENnaMrbs;s>x>b>K .eKalkarN_ nItivFI eKalneya)ayenH RtUvbegáIt RsbtambTdæan EdlmanRsab; ehIy vamancarwkKaMRTKñaeTAvijeTAmk ehIyRsbtamTinñnakarénkarGnuvtþn_l¥ kñúgvis½yKNenyü nighiBaØvtßú GPi)alkic©l¥ EdlFana enARbsiT§PaB KuNPaB tmøaPaB karTTYlxusRtUv EdlqøúHbBa©aMgBIvb,Fm’kargarEdlBwgEpñkelIRbB½n§RKb;RKgKuNPaBkargarCasñÚl .eyIgsUmEføgGMNrKuNd_FMeFgcMeBaH KN³RKb;RKg buKÁlik sa®sþacarü nisSit EdlBak;B½n§kñúgbegáIteKalneya)ayenH ehIy kargarminGacsMerceTA)anebIKµankareFVIBlkmµRKb;Ebby:agRbkbedIm,IedayKuNFm’viC¢aCIv³x<s;rbs;³ 1> Ék]tþm ma: s‘unh‘Yt Ék] m: can;su 2> elak hug can;suxa 3> elak hug BuFPkþI 4> elakbNÐit miuc vtßa 5> elak mas suxsanþ 6> rYmTaMgbuKÁlik sa®sþcarü rbs; saklviTüal½yExµrbec©kviTüanigRKb;RKgTaMgGs; . CacugbBa©b;eyIg xMJúsUmeFVIkarGaFüaRs½yTukCamuncMeBaH GñkBak;B½n§TaMgGs; faesovePA bgáb;edaykMhusxusqÁgedayectna. sMrab;karriHKn; nigEklMGr sUmTMnak;TMngmktamry³ E-mail: dr.sokha@gmail.com kutm.shv@gmail.com 1 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  2. 2. saklviTüal½yExµrbec©kviTüanigRKb;RKg eKalneya)ay nignItiviFIKNenyü nighiBaØvtßú nig fvikar Accounting finance and Budget Policies and Procedures cMNgeCIg elxTMB½r CMBUkTI 1³ mUldæanKNenyü 3 CMBUkTI 2 ³ lMrwkGMBIRbB½n§RKb;RKghiBaØvtßú 9 CMBUkTI 3³ brisßankarRKb;RKgxagkñúg nig eKalbMNgyuT§sa®sþ 12 CMBUkTI 4 ³ eKalneya)ayfvikar nig bMENkEckFnFan 22 CMBUk5³RbtiPUkmµhriBaØvtßú 24 CMBUkTI 6 ³ karRtYtBinitühiBaØvtßú 29 CMBUkTI 7³ KNenyüPaB karRtYtBinitüxagkñúg nigsavnkmµ 32 CMBUkTI 8³RbB½n§KNenyühiBaØvtßú 38 CMBUkTI 9>cMNUl nigkarTTYl 40 CMBUkTI 10>KNnIGtifiCnCMBak; 42 CMBUkTI 11 GMBIlT§kmµ 44 CMBUkTI 12 RTBüskmµ 48 CMBUkTI 13 ³karFanar:ab;rg 52 CMBUkTI 14 ³ eKalneya)ayvinieyaTun 54 CMBUkTI 15³ eKalneya)ayvaytMélnigEpnkarmUlFn 55 CMBUkTI 16³ r)aykarN_hiBaØvtßú nigKNenyü 58 2 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  3. 3. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 1³ mUldæanKNenyü Epñk hiBaØvtßú RbePT ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitüesckþIepþIm1>1 eKalbMNgnigrcnasm½<n§énesovePAEnNaM eKalbM rcnasm< kariyal½yKNenyü nighiBaØvtßúKWTTYlxusRtUvsMrab;karpþl;CUn RbwkSaeyablelIeKal neya)ay nigkarRKb;RKghiBaØvtßú nigesvaKNenyücMeBaHRKb;kariyal½ynigskmµPaB TaMg Gs;rbs;s>x>b>K. 3 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  4. 4. saklviTüal½yExµrbec©kviTüanigRKb;RKg esovePAenHmanbMNgedIm,Ipþl;CUnBt’manc,as;las; nigTukcitþ)anenAkñúgTMrg;EdlGnuvtþn_sMrab; buKÁlik nigPaKIBak;B½n§ . enHRtUv)ankMNt;edIm,IeFVIeGayRbesIreLIg Etvak_minGaceqøIy RKb;sMnYr )anEdr b:uEnþesovePAenH nig kMNt; ÉksareyagepSg² .1>2 eKalneya)ay nignItiviFI eKalneya) -eKalneya)ayKWRtUvÉkPaBedaysalviTüaFIkar nigRkumRbwkSaPii)alnigGnuvtþn_tamc,ab; . -nItiviFI nigRbPBBt’manKWCakarpþl;tamkarENnaM nigKWCakarpþl;Gnusasn_tamkarGnuvtþn_d_l¥ .1>3 karEfTaM nigbc©úb,nñPaB esovePAenHnwgRtUv)aneFVIbc©úb,nñPaB nigEfTaMCaRbcaM ehIykareFIVkarEkERbnwgekIteLIgKWCa lT§pl² - karERbRbYlkñúgeKalneya)ay -karERbRbYléntYnaTItMENg rcnasm<½n§ -Gnusasn_savnkmµ -karsMerccitþBIsaklviTüaFikar nigRkumRbwkSa1>4 yuT§sa®sþ nig RbB½n§KNenyü yuT§sa®sþKWCaGVI karTsSn³vis½y Epnkar TisedA EdlekInecjBIskmµGtItkal edIm,IsMerc eKal bMNgGVImYyCak; lak; vaTakTgniwgskmµPaBGgÁPaBTaMgmUl b:uEnþEpñkenHlMGiteTA elI kargar KNenyüeRcInCagyuT§sa®sþRtUv)ankMNt;edayGñkdwknaMCan;x<s;edIm,IbegáIntMél rbs; m©as;PaKh‘un Rtg;enH Rkumh‘unRtUveFVIEpnkarc,as;las;edayviPaKelIktþaEbbesdækic© dUcenH KNnIkr RtUv)ancUl rYmvaytMélnigviPaKfvikarKMeragehIyRtUveFVIkarRtYtBinitü hriBaØvtßú ehIy karGnuvtþn_Epnkar RtUvedIrTnÞwmKña nigkar Rbtibtþi TIpSarnigFnFanmnusSCaedIm,Ivay tMélsnÞúHkargarnigepÞogpÞat;KMerag. eKalkarN_KNenyü1>5 eKalkarN_KNenyü Bt’manKNenyühirBaØvtßúKYrRtUv)ancgRkgnigraykarN_tamkmµvtßúva. 4 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  5. 5. saklviTüal½yExµrbec©kviTüanigRKb;RKg • eKalkarN_niy½tkmµ: niy½tkmµGaceGayniy½mn½yfa Gnuelam tamkarkMhit én c,ab; EdleK ehAvafaeKalkarN_rwgmaMu . • eKalkarN_énkaresµaHRtg;:eyagtameKalkarN_enH GgÁPaBKNenyü KYrEt qøúH bBa©aMg suc©H PaB karBiténsßanPaBhriBaØvtßúrbs;S>X>b>K. • eKalkarN_nirnþPaBénviFIsa®sþ eKalkarN_enHbMNg bgðajBI PaBTMnak;TMngnigkareRbo eFob)anénr)aykarN_hirBaØvtßúEdlpSBVpSayedayRkumh‘un. • eKalkarN_minsMNg: vaKYrEtbgðajBt’manBisþarénhriBaØvtßú nig minEsVgrkGIVedIm,ITUTat; bMNulnigRTBü cMNUlcMNayCaedIm . l. • eKalkarN_snñíc½©y eKalkarN_enHbMNgbgðajGMBIkarBitfa vaminKYrBüayam begáIt GIVEdl emIl eTAl¥CagkarBiteT. • eKalkarN_nirnþPaB eBlEdlBt’manhriBaØvtßúpSBVpSay mYyRtUv)ansnµt;fa GaCIvkmµmin RtUvrMxaneLWy. enHvasRmYleGayeKalkarN_snñíc½©y mann½yfa sm,tiþmin)anRtUvCa KNnaenA eBlEdlKµantMél b:uEnþvaRtUv)anTTYlyk enAeBlvamantMélrMelaH. • eKalkarN_samayikPaB karkt;RtacuHcUlKNenyüKYrEtEbgEcg tamkMLúg eBlCak;lak NamYy b¤bMEbktamdMNak;kal .1>6 >karkt;RtaRbtibtþikarN_ karkt;RtaRbti arN_ • RbtþibtþikarN_ (Transactions) enAkñúgRbB½n§KNenyüKWCaRBwtþikarN_b¤skmµPaB EdlGaceFVIeGaymankarERbRbYl dl;RTBüsm,tþi bMNul mUlFnrbs; s>x>b>KdUcenH GaceFVIeGaymanpøas;bþÚrsßanPaBhriBaØvtßú.eTaHbIvaTak;Tgnwg EpñkxageRkA b¤ kñúgeTA s>x>b>KdUcfa karlk;CaRbtiþbtþikarN_CaEpñkxageRkA cMENk kareRbIR)as;sMPar³ brikçarCaEpñkxagkñúg . RbtþibtþikarN_KYrEtRtUv)ankt;bBa¢IenAkñúgesovePA TinñanuvtþT_ journal rbs; s>x>b>KCamYyelxsMKal;c,as;las; . RKb;RbtþibtþikarN_Edlkt;RtaenA TinñanuvtþT_nig eRkaymkkt;RtaeTAkñúg • RbtievTTUeTA (group of accounts for a company) EdlmanBt’mandUcKña b:uEnþsegçbedayKNnI ehIyKNnIpÞúkedayBt’manGMBIhriBaØvtßútam RbtþibtþikarN_.RbB½n§kt;RtaédKweRbI T-accounts edayxageqVgtageday NBn§ xagsþaMtagedayNTan . KNnI1> 7 cMNatfañk;KNnI 5 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  6. 6. saklviTüal½yExµrbec©kviTüanigRKb;RKg bNþúMénKNnIsMrab;GaCIvkmµeKehAfa ledger. bBa¢IénKNnIenAkñúg ledger eK ehA fa chart of accounts.KMrU KNnI KNnI³sac;R)ak; KNnIelx smütul éf¶Ex Ékta eyag NBn§ NTan NBn§ NTan mifuna 10 11 12KMrUTinñanub,vtþn_TUeTA General Jouranl RbTievT elx 2 elxerog éf¶Ex BiBrna eyag NBn§ NTan 1 2008 mkra 1 buercMnayelIIFanara:b;rg 240000 1 2 sac;R)ak;sMrab;2qñaM 240000 2 3 3KMrUesovePAFM Ledger esovePAFM KNnI³sac;R)ak; KNnIelx smütul éf¶Ex Ékta eyag NBn§ NTan NBn§ NTan mifuna 10 111>8 karkt;RtaeTVr karkt;RtaeTVkarkt;RtaeTVr ( double-entry) énRbB½n§KNenyü vamanPaBRbesIrkñugkarviPaKT§iBlénRbtitþkarN_edaysegçbdUc xageRkam 1> kMNt;faetIKNenyüén RTBsm,tþi bMNul mUlFn cMNUl nigcMNayRtUv)anrg T§Blya:gNaeday Rbtibtþi karN_. 2> RKb;KNenyüTaMgGs;rgT§BledayRbtibtþikarN_ kMNt;faetIvaekIn b¤ fycuH 6 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  7. 7. saklviTüal½yExµrbec©kviTüanigRKb;RKg NBn§ Dr NTan Cr KNenyüRTBüsm,tþi>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>ekIul eLIg+ RTBüsm, RTBüsm,tþi = bMN n fycuH- + mUlFn KNenyübMKNenyüRTBüsm,tþI Nul >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> fycuH- KNenyübMNul ekIneLIgKNenyümUlFn + KNenyümUlFn>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> fycuH- NBn§ NTan NBn§ NTan ekIneLIg+ NBn§ NTan fycuH - ekIneLIg + ekIneLIg + fycuH ekIneLIg + fycuH- cMNUl NBn§ NTan fycuH - ekIneLIg + PaKlaP NBn§ NTan ekIneLIg + fycuH- 3> kMNt;faetIkarekIneLIgnigfycuHKYRRtUv)ankt;RtaenAkñugNBn§ b¤ NTan . cMNUl - cMNay = cMeNj RbTievT elx 2 KNenyücMNUl KNenyücMNay b¤ xat elxerog éf¶Ex BiBrna eyag NBn§ NTan NBn§ NTan NBn§ NTan 1 2008 mkra 1 buercMnayelIIFanara:b;rg 240000 1 ekIneLIg + fycuH- fycuH - ekIneLIg + 2 sac;R)ak;sMrab;2qñaM 240000 2 3 3 KNenyü ³ buercMnayelIIFanara:b;rg elx 15 tulüPaB kalbricäT muxrayÉktar eyag NBn§ NTan NBn§ NTan 1 2 240000 KNenyü³sac;R)ak; elx 17 tulüPaB kalbricäT muxrayÉktar eyag NBn§ NTan NBn§ NTa n 1 2 2400001>9 xYbKNenyü 7 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  8. 8. saklviTüal½yExµrbec©kviTüanigRKb;RKg KNenyükrEtgEteRbI sMnMur)aykargar working papers sMrab;RbmUlnigsegçbTinñn½y Edl BYkeKRtUvkarerobcMviPaK nigeFVIr)aykarN_ vaCa]bkrN_d_manRbsiT§PaB bu:Enþvamincat;cUlCa EpñksMxan;énkarkt;RtaKNenyüeT . pÞúyeTAvij bBa¢IKNenyü esovFM RbtievT EdlCaEpñksMxan;;énRbB½n§KNenyü . bBa¢Ikargar work sheet CaEpñkénsMnMur)aykargar EdlKNenyüGaceRbIsegçb kargarEksMrYlcuHbB¢aInig smtulüKNenyü . 1> dMeNIrviPaKnigkMNt;RbtibtþikarN_ 2>erobcMcuHTinñanub,vtþn_ 3>cuHkñúgesoePAFM 4>tulüPaBbeNþaHGasnñ 5>EkrsMrYlRbtibtþikarN_ 6>EkrsMrYl tulüPaBbeNþaHGasnñ 7> erobcMr)aykarN_hriBaØvtßú 8> kt;RtakarbiTbBa¢I 9>erobcMtaragtulüPaBeRkaykarbiTbBa¢I tulüPaBbeNþaH karsMrYl tulüPaBbeNþaHGasnñ r)aykarcMNUl r)aykarN_ Gasnñ EdlEksMrYlrUc tulüPaB RbePTKNenyü NBn§ NTan NBn§ NTan NBn§ NTan NBn§ NTan NBn§ NTan 1 2 8 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  9. 9. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 2 ³ lMrwkGMBIRbB½n§RKb;RKghiBaØvtßú Epñk hiBaØvtßú RbePT ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitü1 rMlwk CMBUkTI 2 nwgpþl;CUnBt’mansegçbENnaMGMBIRbB½n§hiBaØvtßúrbs;s>x>b>KehIyRKb;dNþb;elI eKal neya)aykMrit m:aRkU nig karBnül;elItMrUrkarr)aykarN_nItiRkmxagkñúgnigxageRkA rYmTaMgr)ay karN_lT§pl - brisßankarRKb;RKgxagkñúg nig eKalbMNgyuT§sa®sþ nkarRKb;RKgxagkñ - karEbgEckfvikar 9 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  10. 10. saklviTüal½yExµrbec©kviTüanigRKb;RKg - RbtiPUkmµhiBaØvtßú - karRtYtBinitü nigvaytMél hiBaØvtßú2 tMrUvkarénnItikmµ 2>1 sMrab;eKalneya)ay nignItiviFI ab;eKalneya) eKalneya edIm,IkMnt;eKalneya)ayTMnak;TMngnigkarGnuvtþn_énFmµnuPaBrbs; s>x>b>KkarGnuvtþn_r)ay karTisedA nigCa kmµvtßúénc,ab; enHkarRKb;RKgkargarrbs;va . edIm,IFanafaRbB½n§KWRtUv)anbegáItsMrab;sMrb;sMrYlnigkarTTYlxusRtUvskmµPaBenAkñúgs>x>b>KedI m,IFanaGMBIkarTTYlxusRtUvsMrab; kareRbIR)as;FnFanCasarFarN³ . ab;mU 2>2 sMrab;mUlniFI CMnYy RkumRbwkSaPi)alRtUverobcMsMeNIrsMuedIm,ITTYlmUlFiniCMnYyepSg ehIyRtUvRsbtamlkçx½NÐ nigeKal bMNg Tis edayrbs;s>x>b>KnigRtUvGnuvtþn_tamkarENnaMrbs;raCrdæaPi)al . ab; aykarN_ 2>3 sMrab;r)aykarN_ nitIRkm niglixittUbnIykrrbs;RksYgGb;rMyuvCn nigkILa KN³kmµaFikarFanKuNPaB Gb;rM km<úCa RksYgBak;B½n§ nwgtMrUveGay s>x>b>KerobcMRbKl;CUndl;RksUg sßab½nBak;B½n§enA r)ay karN_ hriBaØ tamTMrg;caM)ac;naeBlGnaKt ehIyr)aykarN_RbcaMqñaMrYm³ -r)aykarN_hiBaØvtßúrYmmanr)aykarN_Gnuvtþn_hiBaØvtßúr)aykarN_CMhrhiBaØvtßúniglMhUsac;R)ak; - r)aykarN_éneKalkarN_KNenyü karebþCJa nig nigkarTTYlxusRtUv - rYmTaMgr)aykarN_karTTYlxusRtUvkarRKb;RKgsMrab;karbegáIt nigEfrkSaRbB½n§karRtYtBinitü xagkñúgEdl kMNt;edIm,Ipþl;karFanaxusRtUvdl;ÉkraCüPaB nigTMnukcitþénr)aykarN_hiBaØvtßú r)akarN_RKbRKg karsMercEpnkarTisedA eKalbMNgEdlÉkPaB edayRkumRbwkSaPi)al nig RtUv bgðaj CUnRksYgGb;rMyuvCnnigkILa . - r)aykarN_RbcaMqñaMKWCakmµvtßúedIm,IeFVIsvnkmµ nig KNnIEdlRtYtBinitürYcKYrEtmanmin RtUv yWtCag 4 ExbnÞab;BIcugqñaMénhiBaØvtßú. - r)aykarN_svnkmµxagkñúg3 lT§plsaklviTüal½y RksYgGb;rMyuvCn nigkILa KNkmµaFikarFanKuNPaBGb;rMkm<úCa niwgtMrUveGays>x>b>KedIm,I begáIt r)aykarN_TisedA eKalbMNgEdlmanPaBCak;lak;elI lT§plEdlRtUvbegáIt . r)ay 10 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  11. 11. saklviTüal½yExµrbec©kviTüanigRKb;RKg karN_TisedA KWRtUv)anplitRbcaMqñaMedaymankarRbwkSaeyablCamYyPaKIEdlsMxan; nig RtUv RKb;dNþb;ry³eBlbIqñaM lT§plsaklviTüal½yrYmman³ • karbegon nigsikSa • karRsavRCav o karRKb;RKgsarNaeRkay]tþmsikSa o karRsavRCavelIkarbeRgon o KMeragRsavRCav • esvakmµshKmn_ • shKmn_sikSabnþ • RBwtþikarN_vb,Fm’ nigviTüasa®sþ 11 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  12. 12. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 3³ brisßankarRKb;RKgxagkñúg nig eKalbMNgyuT§sa®sþ Epñk hiBaØvtßú RbePT ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitü1>TUeTA brisßankarRKb;RKgxagkñúg nig eKalbMNgyuT§sa®sþ nig karENnaMEpñkRbtibtþi énTMnak;TMng cMeBaH RbB½n§hiBaØvtßúTaMgmUl karBak;B½n§EpnkaryuT§sa®sþ edIm,IsMercTisedAyuT§sa®sþrbs; s>x> b>K nig tYnaTI nig karTTYlxusRtUvsMxan; . s>x> b>K )anbnþ eKaledA eKaledAyuT§sa®sþrbs;va nig begáItdMeNIrhiBaØvtßúkñúgRbB½n§ nig kar RKb;RKg brisßanxagkñúg . smasFatuepSgénRbB½n§RKb;RKghiBaØvtßúKYrEtRtUv)ansnSIú nig smahNkmµ edIm,IbegáItRbsiT§ PaB nig PaBs½ksT§kñúgkarRKb;RKgxagkñúg sm<½n§rbs;va . 12 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  13. 13. saklviTüal½yExµrbec©kviTüanigRKb;RKg brisßankarRKb;RKgxagkñúg nig eKalKMnityuT§sa®sþ r)aykarN_KNenyühiBaØvtðú raCrdæaPi)al xageRkA r)aykarN_Rbc GnuK>savnkarGnuvtþn_d_l¥tMrUvkarRtYtBinitüxagknúg ÉkPaB karRKb;RKghiBaØvtðú karRKb;RKghaniP½y tmøaPaB saklviTüaFIkar GgÁPaB karTTYlxusRtUvtrbs;;GgÁPaBDÆn_ karTTYlxusRtUvtrbsGgÁPaB karTTYlxusRtUvtrbs;GgÁPaB karTTYlxusRtUvtrbs;GgÁPaB eKalbMNg fvik haniP½y yuT§sa®sþ l¥ xagkñúg RbtibtþikarhiBaØvtðú dMeNIrkarRtYtBiinitü sa>rgTTYlbnÞuk RbB½n§énkarRtYtBinitü nig épÞkñúg GnuKTTYlbnÞúkkari Gnuelamtamc,ab; GPiv fvikar svan³kmµépÞkñúg kareRbIR)as; RbPBmUlni fvika mUlniFI FI KMrUesvakmµlT§plhiBaØvtßú beec©kviTüaBt’manviTüa énhiBaØvtßú sMrab;sMrYl ¬kariyal½yfvikarnigEpnkar¦ 13 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  14. 14. saklviTüal½yExµrbec©kviTüanigRKb;RKg brisßankarRKb;RKgxagkñúg nig eKalKMnityuT§sa®sþ RtYtBinitükarRKb;;RKg ükarRKbRKg r)aykarN_KNenyühiBaØvtðú r)aykarN_RbcaM karRKb;RKghiBaØvtðú GrUbIy_ tmøaPaB eKalbMNg fvikar haniP½y yuT§sa®sþ RbtibtþikarhiBaØvtðú RbB½n§énkarRtYtBinitü nig Gnuelamtamc,ab; RbPBmUlniFI kareRbIR)as; fvikar mUlniFI rUbIy_ KMrUesvakmµlT§plhiBaØvtßú beec©kviTüaBt’manviTüa énhiBaØvtßú2>karRKb;RKgxagkñúgrYmmanTidæPaB RbmUlpþúM nig karsnµt; RbPBFnFanEdlmancMNgTaMgbI : (1) r)aykarN_KNenyü nig hiBaØvtßú (2) karRKb;RKghiBaØvtßú (3) RbtibtþkarN_hiBaØvtßú . 14 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  15. 15. saklviTüal½yExµrbec©kviTüanigRKb;RKg r)aykarN_KNenyü nig hiBaØvtßúdMNagktaBVkic©rbs; s>xb>K edIm,IraykarN_EpñkxageRkA nig saFarN³ / karGnuvtþn_ CamYyTisedAEpnkar nig lkçx½NÐhiBaØvtßú dl;GñkTTYlpl RbeyaCn_ rbs;va tamry³r)aykarN_RbcaM .3> karRKb;RKghiBaØvtßú dMNag karviPaKry³xøI-Evg karvaytMélnigEpnkarénviFIsa®sþy:agl¥énkarGnuvtþn_ FnFan hiBaØvtßú edIm,I sMerc TisedAyuT§sa®sþrbs; s>x>b>K. cMENkénkarkarRtYtBinitü brisßan xagkñúg qøúHbBa©aMgelI dMeNIrkarRKb;RKg Edl pþl;Bt’man karEnnaM karsMerccitþ elI yuT§sa®sþ vinieyaKTunénFn FanhiBaØvtßú rbs; s>x>b>K. viPaKn_sac;R)ak;sMrab;KMnityuT§sa®sþ niglT§pl edIm,IrkSaesßPaBRbtibtþkarN_bnþ nig edIm,I EsVgrk PaBbnÞan;EdlmanGackMNt;mun EdlCalT§plkñúgEpnkarfvikarRbcaMqñaM . tYnaTIfvikar RbcaMqñaM CaGnþrsnSIuénEpnkar karRKb;RKghaniP½y nig karsMerccitþkñúgbnSIúCamYy eKaledA yuT§sa®sþrbs;s>x>b>KdUcenHvapþl;enAkarFanasmehtuplEdlRbPBhiBaØvtßú RtUv)an Gnuvtþn_ )an y:agl¥edIm,IsMerc TisedAyuT§sa®sþrbs; va .4> Rbtibtþkar_hiBaØvtßú dMNagedaykarGnuvtþn_RbcaMéf¶énnItiviFI nig eKalneya)ay kñúgkarGnuvtþn_ FnFanhiBaØvtßú rbs; s>x>b>K.EpñkenHpþl;karEnnaMdl;smaCikcMeBaHkarRbmUlnigsnµt;b¤kareRbIR)as;énRbPBhiBaØ vtßútamry³ eKalneya)ay nig nItiviFI . eKalneya)ay nig nItiviFI KYrEtRtUvbnSIú CamYy nig karKMaRTénTisedAyuT§sa®sþ RbsiT§PaB nig karbMElg / edIm,IrYmcMENkdl;PaBrwgmaMu nig dl;FnFanhiBaØvtßúrbs;s>x>b>K. tulüPaB karRKb;RKg nig Rbtibtþi KWkarsMxan;sMrab; s>x>b>KedIm,IeFVIBesaFn_ RbsiT§PaB nig s½kþsiT§énlT§PaBkarRKb;RKghiBaØvtßú nig RbtibtþikarN_.5>karRKb;RKghiBaØvtßú 15 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  16. 16. saklviTüal½yExµrbec©kviTüanigRKb;RKg rMlwkeKalbMNg bBa¢k;BIPaBc,as;las;éndMeNIkarfvikar nig karRKb;RKgGgÁPaB nigtYnaTI én kar RKb;RKghaniP½y RtUvedIrtYnaTIrvagkarkMNt;TisedAEpnkaryuT§sa®sþ nig EbgEck fvikar . Epnkarfvikar ³ dMeNIrkarsMerccitþ cUleTAkñúgEpnkar TisedAyuT§sa®sþ³ KWkarbkERb Bnül;eTAkñúgdMeNIrEbgEckRbPBhiBaØvtßúPaBsMxan;BIrya:g¬1¦meFüa)aysMercTisedA¬2¦carwk lkçN³énhaniP½y . k-»kasEtgEtmanhaniP½y dUcenHEpnkaryuT§sa®sþRtUvEtkMNt;hniP½y nigdMeNaHRsay cUleTAkñúgdMeNIrEpnkarfvikarbs;s>x>b>KBinitüdMeNIrEpnkarfvikar 1>EpnkaryuT§sa®sþs>x>b>K 2>karRKb;RKghaniP½y begáItKMnitEpnkaryuT§sa®sþedIm,IsMercTisedA 16 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  17. 17. saklviTüal½yExµrbec©kviTüanigRKb;RKg viPaKhaniP½y edIm,IrkviFisa®sþsMerceKalbMNg RtUvEtkMNt;enAenAkñúgRbB½n§Epnkarfvikar x-Epnkarfvikar karGPivDÆn_EpnkarRbcaMqñaM RtYtBinitü nigtamdankarGnuvtþn_EpnkarRbcaMqñaM - bnþeFVIeGayRbesIreLIgénkarGnuvtþn_EpñkhiBaØvtßú - bribTEtgEtmankarpøas;bþÚr - RtUvEtbegáItRkumkargarsikSaGMBIdMeNIrkareFVIeGayRbesIreLIg6> karTTYlxusRtUv GgÁPaB karTTYlxusRtUv KN³kmµkarsavnkmµ • dMNageGayRkumRbwkSaPi)alkñúgkarpþl;k arRtYtBinitü nigkarGnuvtþn_karRKb;RKghniP½yrbs; s>x>b>K • ÉkPaBelIEpnkarsavnkmµrbs;kariyal½ysavnkmµ ehIyRtUvFanFankarGnuvtþn_muxgarsavnkmµxagkñúgnigxag eRkAkñúgkarKaMRTelIkarTTYlxusRtUvrbs;GnuKN³kmµkar • vaytMélRbsiT§PaBkarGnuvtþn_rbs;s>x>b>KTak;Tg nig karRtYtBinitü karGnuelamCac,ab;EdlGacGnuvtþn_)an RbFanEpñksavnkmµ • FanaelIRbsiT§PaBénkmµviFIRKb;RKghaniP½yshRKas karRKb;RKgRtwmRtUvelIhaniP½yGaCIvkmµ / nigRbsiT§PaB karRKb;RKgRbtibtþikarN_nigkarRtYtBinitüxagkñúg • begáItkarvaytMélhaniP½yedIm,Ipþl;Bt’mansMrab;karGPivDÆn_ Epnkarsvnkmµry³eBlEvg EdlRtUv)anÉkPaB • GPivDÆn_ nigEfrkSa nItiviFI edIm,IFanaTMnak;TMngBIGñk RKb;RKgdl;svnkr nig kgVHxatb¤bMErbMrYl kñúg briyakas RtYtBinitüxagkñúg nig rcnasm<½n§ • sakl,gelIRbsiT§PaBdl;karRtYtBinitüxagkñúgsMrab; 17 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  18. 18. saklviTüal½yExµrbec©kviTüanigRKb;RKg RbtibtþikarN_hiBaØvtßú RbFanEpñkRtYtBinitükar • vaytMélRbsiT§PaBkñúgkarGnuvtþn_Tak;TgnigkarRtYtBinitü Gnuvtn_ EdlGnuelamtamc,ab; • vaytMéllT§pénkarRtYtBinitükarGnuelamtamc,ab; • vaytMéldMeNIrkarTMnak;TMngénkarGnuvtþc,ab;cMeBaHbuKÁliks>x> b>KnigtamdankarGnuelamCamYyc,ab; saklvITüaFikar • begáItlkçN³CamYynwgTidæPaB dl;brisßanRtYtBinitü nig vb,Fm’GgÁPaBEdlGaCIvkmµhiBaØvtßúrbs;s>x>b>KRtUv)an begáIteLIg • FanafakarKMaRTTisedAyuT§sa®sþ kMNt; nigbnSIúCamYyebs skmµ • EfrkSaeKalneya)ayCMelaHplRbeyaCn_ saklvITüaFikarrg • FanfahaniP½yCab;Bak;B½n§nigeFVIeGaysMercyuT§sa®sþTis nigRBwT§brus edARtUv)anRKb;RKg)ankñúgdMeNIrkarfvikarRbcaMqñaM • Gnuvtþn_ nigEfrkSarcnasm<½n§karRtYtBinitüxagkñúg Edlkargar hiBaØvtßúKWRtUvGnuvtþn_ rYmTaMgkarkMNt;bTdæan nigkarrMBwgTuk sMrab;karRtYtBinitüxagkñúgenAdMeNIrGaCIvkmµ RKb;RKgKNenyü hiBaØvtßú nigr)aykarN_ nigTMnak;TMng ecjr)aykarN_ hiBaØvtßúCUndl;KN³RKb;RKg. • sMrb;sMrYlkarTTYlsÁal;edayRBwT§burs nig saklviTüa FikarrgelIr)aykarN_fvikarnigkarBnül;bMErbMrYlkñúgfvikar • Gnuvtþn_ nigEfrkSaRkmGaCIvkmµ rYmTaMgRkmsIlFm’ sMrab; buKÁlik EdlRKb;RKg nigbegáIt RbtievTRbcaMéf¶ • sMrb;sMrYlCamYyEpñkBak;B½n§kñúgEpnkaryuT§sa®sþénlT§plesva kmµhiBaØvtßú 18 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  19. 19. saklviTüal½yExµrbec©kviTüanigRKb;RKg • dwknaMenAcrwklkçN³EdlRKb;RKgEpñk begáIt RKb;RKg Bnül; nigeFVIr)aykarN_GMBIskmµPaBhiBaØvtßú • kMNt;TisedAyuT§sa®sþ sMrab;EpñkepSg • vaytMélhaniP½yedIm,IsMerceKalbMNgnigTisedA • begáItfvikarRbcaMqñaMEdlshkarCamYyviFankar nigmeFüa)aysMrab;TisedAyuT§sa®sþ nigEksMrYlhaniP½y • Bnül;BIkMritbMErbMrYlfvikar kariyal½yfvikar • KaMRTtMrUvkarEpnkarry³eBlxøI nigEvg • sMrb;sMrYldMeNIrkarksagEpnkarfvikar GñkRtYtBinitü • sRmb;sRmYlr)aykarN_KNenyü nig hiBaØvtßú RbcaMqñaM • RtYtBiinitü karRbtievTRbcaMéf¶rbs;s>x>b >K • Fanafa esovePAEnnaMGMBIkarRKb;RKgRbtibtþikarN_hiBaØvtßú KWRtUv)aneFIVbc©úb,nñPaB nigRtUv)anvaytMélRbcaMqñaM . • kMNt; EfrkSa nigcgRkgeKalneya)ay nignItiviFIhiBaØvtßú • Fanafa karRtYtBinitüxagkñúgsMrab;karCMrujRbtibtþikar hiBaØvtßú nigKaMRTdl;bTdæanGaCIB lkçtik³rbs;s>x>b>Knig ebskmµ • begáIt karRtYtBiinitüxagkñúgsMrab;RbtibtþikarN_hiBaØvtßú Edl CMrujeGayRbsiT§PaB GnuPaBénRbtibtþkarN_ GaCIvkmµ rbs;s>x>b>K • FanafakarRKb;RKgxagkñúgsMrab;CMrujkarRbtibtþEpñkhiBaØvtßú nig karKaMRTTisedA eKalbMNg nignItivFI kñúgEpñkkar RKb;RKg KNenyü nig hiBaØvtßúsMrab;esovePAENnaMenH • pþl;karbNþúHbNþaldl;RkumkargarCan;x<s; saklviTüaFikarrg nig RBwT§burs GgÁPaB buKÁlik cMeBaHtUnaTI nigkarTTYlxusRtUv Bak;B½n§ nigbrisßannig rcnasm<½n§énkarRKb;RKgxagkñúg 19 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  20. 20. saklviTüal½yExµrbec©kviTüanigRKb;RKg • Gnuvtþn_bTdæaKNenyü nig hiBaØvtßú fµ² I RkumRbwkSaGaCIvkmµ RbwkSaeyabldl;saklvITüaFikarTTYlbnÞúkelIRbtibtþkarN_ karGPivDÆn_enARbsiT§PaB karGnuvtþn_ nItiviFI nig dMeNIrka eKalneya)ayCaedIm kariyal½yEpnkar • shkarCamYyRkumRbwkSanigRbFanEpñkBt’manedIm,IsMrb;sMrYl nigfvikar dl;lT§plbec©kviTüa esvakmµ nigBt’manhiBaØvtßú CamYynwg briyakasRtYtBinitüxagkñúg nigrcnasm<½n§ erobcMkarRtYtBinitü xagkñúgsMrab;RbtibtþkarN_hiBaØvtßú CamYyGñkRtYtBinitü Edl CMrujenARbsiT§PaB nigGnuPaBsMrab;RbtibtþikarN_GaCIvkmµ • FanafakarRtYtBinitüxagkñúgsMrab;karCMrujRbtibtþikarhiBaØvtßú nigKMaRteKaledA TisedA nignItiviFIEdlkMNt;enA kñúgeKalkarN_ EnnaM • pþl;karENnaMnigbNþúHbNþal 20 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  21. 21. saklviTüal½yExµrbec©kviTüanigRKb;RKg brisßankarRKb;RKgxagkñúg nig eKalKMnityuT§sa®sþ1> Gnu>KN svnkmµépÞkñúg r)aykarN_KNenyühiBaØvtðú 3> saklviTüaFikar2> svnkmµxageRkA r)aykarN_RbcaMqñaM 7> Gnu>KN fvikar karRKb;RKghiBaØvtðú 5> sa> rg sikSaFikar nigEpnkar tmøaPaB 6> RBwT§burs 8> sa> rg 9> kari> fvikar eKalbMNg fvikar haniP½y yuT§sa®sþ9> EpñkFnFanmnusS RbtibtþikarhiBaØvtðú 4> EpñkGaCIvkmµ RbB½n§énkarRtYtBinitü nig Gnuelamtamc,ab; RbPBmUlniFI kareRbIR)as; fvikar mUlniFI KMrUesvakmµlT§plhiBaØvtßú beec©kviTüaBt’manviTüa énhiBaØvtßú 21 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  22. 22. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 4 ³ eKalneya)ayfvikar nig bMENkEckFnFan Epñk hiBaØvtßú RbePT ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitü1>esckþIepþIm nItiviFienHBiBrnaGMBIdMeNIrkarEbgEckFnFan EdlTak;TgnigvtþCIvitEpnkarfvikareKal edA éndMeNIkarénEpnkarfvikarnigCaGaCIvkmµrbs;s>x>b>KKWedIm,IsMerc)antulüPaBfvikar xN³ EdlGtib,rimakmµelIFnFannigEbgEckFnFanedIm,IbnSIúCamYyebskmµyuT§sa®sþrbs;sakl viTüal½y . eKaledA enHsaklviTüal½yRtUvTTYlxusRtUvRbKl;sMeNIrfvikarRbtibtþikarN_ RbcaMqñaMCUn dl;RkumRbwkSaPi)al . eKalkarN_enHKUsvas;dMeNIrkarfvikarRbcaMqñaM nigBirBr naGMBIsmasFatufvikar nignitiviFIBak;B½n§epSg²eTot. 22 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  23. 23. saklviTüal½yExµrbec©kviTüanigRKb;RKg - vaytMél viPaK nigbegáItGnusasn_elIeKalneya)ay nItiviFI nigdMeNIrkar - kMNt; viPaK nigbegáItGnusasn_sMrab;dMeNaHRsaycMeBaHbBaðafvikarnigEpñkhiBaØvtßú - sMrb;sMrYlkareKarBvaytMélnigGnuvtþn_karEksMrYleKalneya)ayminEmnsikSa Fikar fµI nigdMeNIr kar nignItiviFI2>tYnaTIrbs;saklviTüal½ycMeBaHkargarfvikar saklviTüal½yedIrtYnaTIelIkargarfvikardUcxageRkam³ - EpnkarskmµPaBénviTüasßan - kic©snüarbs;viTüasßan - ynþkarénkarRtYtBinitü nigtamdan - vaytMélhaniP½y - ynþkarénkarkMNt;ktþaGtßiPaB - meFüa)aysMrab;TMnak;TMng 23 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  24. 24. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUk5³RbtiPUkmµhriBaØvtßú Epñk hiBaØvtßú RbePT nItiviFI ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitü1 rMlwk vimCÄkarhiBaØvtßúKWCaKnøwHsMxan;énRbB½nhiBaØvtßuúCamYykareFVIsVy½tPaBy:agsmrmüdl;>>>>>>>>>>>>. kar pþl;RbtiPUkmµdl;saklviTüaFikarrgedIm,IRbitibtþidMeNIrkarGaCIvkmµedaybuKÁlikCak;lak; NamYyedIm,IBRgIkmUlniFi .2 GMBInItikmµsaklviTüal½yminKYrGnuvtþn_karpþl;GMNacNamYydUcxageRkamedayKµankarerobcMCalixitsMercBIRbFanRkumRbwkSaPi)alenaHeT ³ k> GMNacRtUvBRgIk EfmTaMgmankMNt;dUcxageRkam 24 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  25. 25. saklviTüal½yExµrbec©kviTüanigRKb;RKg x> GMNacedIim,Ilk; b¤cat;EcgelIRTBüsm,tþi K> GMNacénkabBa©aM b¤ pøas;bþÚrRTBüsm,tþi b¤ plRbeyaCn_énRTBüsm,tþi X> GMNacedIm,IsMercCYléndI b¤GaKarEpñkénGaKa g> GMNacedIm,Ix©I RbmUlTunbEnßmtameKalneya)ayfvikar rbs;viTüasßanKWRtUveRbIR)as;sMrab;Et k¦ cMNay TUTat;sgelIkargarrbs;s>x>b>K x¦ pþl;CMnYyelIkarRsavRCav K¦ elImUlniFishKmn_ X¦ cMNayEdlc,ab;kMNt;3> eKalneya)ayRbtiPUkmµhiBaØvtßú 1> eKalbMNg KIpþl;PaBsmürmsmtkic©EpñkhiBaØvtßúdl;ed)a:tWm:gcMeBaHcMNayelIfvikar EdlÉkPaB . 2 eKalneya)ay eKalneya) 2>1 kmµvtßúcMeBaHeKalenya)ayCak;lak; ed):atWm:gKWmanesrIPaBcMeBaHkarcMNayelIfvikar EdlÉkPaBsMrab;skmµPaBBak;B½n§cMNayelIRbtibtþikarN_nigmUlFnenAlkçN³EdlkarsMerc )any:ageCaKC½ynigkmµvtßúéns>x>b>Kniged)a:tWm:g. 2>2 karEbgEckfvikarKYrEtepÞrBIcMNayRbtibtþikareTA cMNaymUlFn karynþkarÉk PaBmin Gac Gnuvtþn_ elIfvikarRsavRCav mUlniFiCMenOcitþ nigskmµPaBBaNiC¢kareday CakaTTYlsÁal; CaesrIPaBKICa karsMxan; . 2>3 RKb;cMNayKUrCaskmµPaBTak;TgnigKYrCasiT§Rsbc,ab; ehIyGñkkan;fvikarKYrEtÉkPaB RKb; vik½yb½Rt EdlRtUvKitKUr eRbobeFobCamYyfvikar . 2>4 RbFaned)a:tWm:g b¤ mUlniFiRsavRCavKYrpþl;RbtiPUkmµsiT§sMrab;karbBa¢aÉkPaB nigvik½yb½Rt . bBa¢IRKb;EdlRbtiPUkmµsiT§ KYrEtRtUvpþl;CUn Calaylak;GkSr edIm,ICMnYydl; esva KNenyü nighiBaØvtßú . 2>5 RKb;cMNayKYrEtmankarRKaMRTRKb;RKan;edayvik½yb½Rt niglixitTTYl 2>6 KµansmaCikKYrÉkPaBelIcMNayéncMNaypÞal;rbs;BYkeKenHKYEtRtUvbBa©b;edayfñak;elI 2>7Gñkkan;katNTanrbs;s>x>b>KKYrEtmankat;sMrab;cMNayrbs;BYkeKedaymankarÉk PaBBIfñak; elIrbs;BYk eK. 25 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  26. 26. saklviTüal½yExµrbec©kviTüanigRKb;RKg 2>8eKalneya)ayenHKMaRTedaynigCaRbFanbTcMeBaHkmµviFIpøÚvkarénRbtiPUkmµGMNachiBaØ vtßúEdlÉkPaBedayRkumRbwkSa Pi)al.4> kmµviFIpøÚvkarénRbtiPUkmµGMNachiBaØvtßú kmµviFIpøÚvkarénRbtiPUkmµGMNachiBaØvtßúeTACamYykMNt;RtaBnül;Edlpþl;CUnedayRkumRbwkSaPi)a l kmµviFIpþl;RbtiPUkmµGMNachiBaØvtßú kMritcMNaysMrab;: • cMNayelImUlFn • cMNayRbtibitþikarN_ • epÞrfvikarrvagRbtibitþikarnigcMnaymUlFn • cMNayelItulüPaB • begáItnigÉkPaBelIkic©snüa5> kic©snüa sMunMnItiviFIenHkMNt;eLIgedayRbePTkic©snüaepSg²nigkMritRbtiPUkmµedIm,IcuHkic©snüa kic©snüaEbgEckRbePTdUcxageRkam³ RbePTTI 1 ³ kic©snüaTijCamYyGñkpÁt;pÁg;sMrab;TMnij nigesvakmµdl;karcMNayfvikar edaybuKÁl EdlkMNt;siT§CUn . -kic©snüa b¤kic©RBmeRBog EdlnwgRtUvcMNayelIfvikarRbcaMqñaM b¤ elIcMnYnfvikarsMrab;niy½t KYrEtRtUvBicaNarkñúgRbePT TI 3 . -kic©snüaCYlEdlbnþhYsfvikarRbcaMqñaM KYrEtBicaNarRbePTTI 3. RbePTTI 2³ kic©snüaRsavRCav BaNiC¢kmµ nigbeRgon sMrab;pÁt;pÁg;TMnij nigesvakmµ cMeBaHtMélKYrEtRbKl;CUnedayGñkesñIsMudl;saklviTüaFIkarrgTTYlbnÞúkb¤ buKÁlikEdlcat;taMg . RbePTTI3³KYrRtUvCUnRbFankariyal½yRbtibtþsMrab;karÉkPaB nigesñIsMukarsMerccugeRkay.6>kMritRbtiPUkmµ 26 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  27. 27. saklviTüal½yExµrbec©kviTüanigRKb;RKg karRbtiPUkmµsiT§GMNacRtUv)anbegáIteLIgCamYykarpþl;siT§dl;kMritbuKÁldUcxageRkam³ ³ kMritTI 1 ³ saklvITüaFIkar kMritTI 2 ³ saklvITüaFikarrg kMritTI 3³ RbFaned)a:tWm:g nig RBwT§burs kMritTI 4³ RbFankariyal½y nigGnuRbFan RbFanmCÆmNÐl kMritTI 5³CMnYykar nig RbFanEpñk kMritTI 6³ buKÁlikcat;taMgEdlRbKl;siT§7> kMNt;RtakarBnül;RbtiPUkmµhiBaØvtßú k-karRbtiPUkmµbuKÁlik eKalneya)ayRKb;RKgFnFanmnusS x-RbtiPUkmµelImUlFn Gnuvtþn_sMrab;karTij lk; nig rMelaHecalRTBüsm,tþi kMritbuKÁlik karRbtiPUkmµsiT§ kMritTI 1 ³ saklvITüaFIkar kMritTI 2 ³ saklvITüaFikarrg kMritTI 3³ RbFaned)a:tWm:g nig RBwT§burs kMritTI 4³ RbFankariyal½y nigGnuRbFan RbFanmCÆmNÐl kMritTI 5³CMnYykar nig RbFanEpñk kMritTI 6³ buKÁlikcat;taMgEdlRbKl;siT§ K-RbtiPUkmµelIcMNayRbtibtþikarN_ arN_ ral;karcMnayRtUvsßitenAkñúgkBa©b;fvikarcMnayRbtibtþikarRbcaMqñaM kñúgkrNIEdlcMNayelIs b¤ eRkAKMeragRtUvBinitüemIlelIeKalneya)ayfvikarEpnkar. . kMritbuKÁlik karRbtiPUkmµsiT§ kMritTI 1 ³ saklvITüaFIkar 27 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  28. 28. saklviTüal½yExµrbec©kviTüanigRKb;RKg kMritTI 2 ³ saklvITüaFikarrg kMritTI 3³ RbFaned)a:tWm:g nig RBwT§burs kMritTI 4³ RbFankariyal½y nigGnuRbFan RbFanmCÆmNÐl kMritTI 5³CMnYykar nig RbFanEpñk kMritTI 6³ buKÁlikcat;taMgEdlRbKl;siT§ X-RbtiPUkmµelIkariyal½yb¤ éfømNÐl kari 28 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  29. 29. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 6 ³ karRtYtBinitühiBaØvtßú Epñk hiBaØvtßú RbePT nItiviFI ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitü1> TUeTA KNenyüPaBKWKnøwHd_sMxan;sMrab;RbB½n§hiBaØvtßúfvikarEdlKWCaEpnkarhiBaØvtßúRbcaMqñaMvaKWCakarsM xan;edIm,I RtYtBinitü karrIkcMerInCak;EsþgCamYynwgEpnkaredIm,IFana fatMrUvkarlT§plRbcaM qñaMnwgRtUv)ansMerc . s>x>b>Kmanr)ayRtYtBinitünigkmµviFItamdanRbcaM ExedIm,IsMrb;sMrYl bBaðaTaMgenH. 29 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  30. 30. saklviTüal½yExµrbec©kviTüanigRKb;RKg r)aykarN_RbcaMExKWCa]bkrN_cMbgénkartamdanhiBaØvtßúEdlGaced)a:tWm:gb¤mCÄmNÐlGacta mdancMNUlcMNayCamYyfvikarEdlesñIsMu .2> eKalneya)ayRtYtBinitünigtamdanhiBaØvtßú k-eKalbMNg eKalbMNgKWedIm,Ipþl;CUnrcnasm<½nsMrab;karRtYtBinitü r)aykarN_nigtamdankarGnuvtþn_ énhirBaØvtßúnigkarelIkTwkcitþsMrab;karRKb;RKghiBaØvtßúEdll¥ nigdak;Bin½ysMrab;karRKb;RKgmin) anl¥ . aykarN_ x-r)aykarN_ RKb;r)aykarN_nwgRtUvvaytMélCamYymUldæanfvikarRKb;EpñknwgRtUvtamdanlT§plhiBaØvtßúén ed)a:tWm:gCaRbcaMExnigGnuvtþkarEksMrYlenAkEnøgEdlcaM)ac; .RtLb;mkvijRKb;ed):atWm:gnwg tam dankarGnuvtþn_énskmµPaBrbs;va . r)aykarN_hiBaØvtßúnwgRtUvpþl;CUnkñúgeKalbMNgenH. lT§pllMGitRbcaMExnwgRtUverobcMsMrab;saklviTüaFIkarrgedayRKb;EpñkCamYyCMnYykarénkarvi PaKhiBaØvtßúBIed)a:tWm:gKNenyü nighiBaØvtßúehIyr)aykarN_enHnwgRtUvcuHhtßelxaeday RbFanEpñknimYy² . RbFaned)a:tWm:g; KNenyünighiBaØvtßáúnwgpþl;r)aykarN_RbcaMExCUndl; saklviTüaFikarrgnigKN³kmµkarEpnkarnighiBaØvtßú nigRkumRbwkSaPi)al .3>RbB½n§r)aykarN_ r)aykarN_RbcaMExKWCamUldæansMxan;énkarRtYtBinitüGnuBaØatieGayed)a:tWm:g;edIm,Itamdan cMNUlnigcMNay nigfivkarrbs;BYkeK . 1>r)aykarN_ RKb;Ex kariyal½y hiBaØvtßúbegáIt nigEbgEckr)aykarN_hiBaØvtßú. - ed)a:tWm:g;nwgTTYl)anCaFmµtadUcCar)aykarN_RbtievTliTCWTUeTARKb;Ex³ - r)aykarN_cMNUlcMNaytamEpñkkariyal½ynimYy ² 2> TMrg;r)aykarN_ RKb;r)aykarN_manTMrg;dUcKña³ - cMNUl - dkcMNay - tulüPaB 30 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  31. 31. saklviTüal½yExµrbec©kviTüanigRKb;RKg 5>karviPaKr)aykarN_ r)aykarN_RtUv)anbegáIt nigepJIrCUnRKb;EpñkkñúgkMLúgeBlTI 4 dl;éf¶TI 19 énEx b:uEnþvaGaRs½yelIkalevlabuNüCati nigkarRbCMurbs;KN³kmµkarRKb;RKghiBaØvtßú nigfivikar kMhus ? enARtg;EdlRbtibtiþminrMBwgTukekIteLIgenAkñúgr)aykarN_BYkeKKYrEtRtUvGnuvtþedIm,IFanafaBYkva RtUv)anEksMrYlnigpþl;siTy:agsmrmü . RbwkSaeyabl;GacRtUvtMrUvBIGñkviPaKhiBaØvtßú . Rtg;enAEdlkMhusrkeXIj karEksMrYlRbtievTn_KYrRtYv)anerobcM nigRbKl;CUnCMnYykarKNnIkr Epñked)a:tWm:g; KNenyü nighiBaØvtßú eTACamYyÉksarKaMRTRKb;RKan;edIm,IGac EksMrYledIm,I RtUvGac bBa¢k; nigdMeNIrkar .6>r)aykarN_Gnusasn_dl;ed)a:tWm:g r)aykarN_RbcaMExnImYy²KWRtUv)anbgðajdl;RkumRbwkSaedayRbFand>K>hviPaKelIlT§pl hiBaØvtßúsMrab; RbcaMEx . r)aykarNEtgEtrYmbBa¢ÚlBt’mansUcNkrénkarGnuvtþn_EpñkRKb;RKg ehIyRKb;EpñkKWtMrUvedIm,IerobcM r)ay karN_RbcaMEx edIm,IeFVICamUldæanr)aykarN_ sMrab;Rkum RbwkSaPi)al . edIm,ICMnYydl;karerobcMdl;RKb;Epñk r)aykarN_RtUvpþl;Gnusasn_+sMrab;RKb;Epñkéned)a:tWm:g . TMrg;enHRtUvman nwgGnuvtþn_tam nigpþl;Bt’mankñúgTMrg;c,as;las; .7>r)aykarN_RbcaMqñaM k-r)aykarN_RbcaMqñaMCasaFarN³ lkçtþik³sMxan;sßitTidæPaBénTMrg;énr)aykarN_enHKWRtUv)anerobcMtamTMrg;énbTdæansþg;KNnI Catikm<úCab¤ Generally Accepted Accounting Practice" (GAAP) . s>x>b>KKWRtUvtMrUvedIm,IerobcM nigRbKl;CUnRkumRbwkSaPi)alenAr)aykarN_lMGitRbcaMqñaM kMLúgqñaMsRmab;lTæplrbs;vaEdlmanEcgnigkMNt;edayRkumRbwkSaPi)al . x-r)aykarN_RbcaMqñaM³ • r)aykarN_hiBaØvtßú • r)aykarN_Gnuvtþn_esvakmµ • r)aykarN_BIsklviTüaFIkarrg 31 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  32. 32. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 7³ KNenyüPaB karRtYtBinitüxagkñúg nigsavnkmµ Epñk hiBaØvtßú RbePT nItiviFI ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitü1 rMlwk CMBUkenHnwgRKb;dNþb;elITMrg;énkarTTYlxusRtUveyabl;elImUldæanénRtYtBinitüxagkñúgkarEnNaM GMBItYnaTIsavnkmµépÞkñúg . KNenyüPaBtMrUveGaymanRKb;kMriténs>x>b>Knigrvag s>xb>K nigédKYrxageRkArYmTaMg rdæaPi)al nisSit nigsarFarN³ . 32 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  33. 33. saklviTüal½yExµrbec©kviTüanigRKb;RKg brisßankarRKb;RKgxagkñúg nig eKalKMnityuT§sa®sþ r)aykarN_KNenyühiBaØvtðú raCrdæaPi)al GnuK>savn xageRkA r)aykarN_Rbc aMqñaM kmµ ÉkPaBkarGnuvtþn_d_l¥tMrUvkarRtYtBinitüxagknúg karRKb;RKghiBaØvtðú karRKb;RKghaniP½y tmøaPaB saklviTüaFIkar GgÁPaB eKalbMNg fvika karTTYlxusRtUvtrbs;;GgÁPaB karTTYlxusRtUvtrbsGgÁPaB karTTYlxusRtUvtrbs;GgÁPaB karTTYlxusRtUvtrbs;GgÁPaB haniP½y yuT§sa®sþ l¥ xagkñúg RbtibtþikarhiBaØvtðú dMeNIrkarRtYtBiinitü RbB½n§énkarRtYtBinitü nig sa>rgTTYlb épÞkñúg Gnuelamtamc,ab; nÞuk GPivDÆn_ GnuKTTYlbnÞú svan³kmµépÞkñúg kareRbIR)as; k RbPBmUlniFI fvika mUlniFI kari fvikar r KMrUesvakmµlT§plhiBaØvtßú beec©kviTüaBt’manviTüa énhiBaØvtßú sMrab;sMrYl ¬kariyal½yfvikarnigEpnkar¦2 KNnIPaB 2>1 KNnIPaBxageRkA s>x>b>KKYrEtGnuvtþn_r)aykarN_BIrRbePT³ • r)aykarN_TisedA • r)aykarN_hiBaØvtßáúRbcaMqñaM 33 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  34. 34. saklviTüal½yExµrbec©kviTüanigRKb;RKg k-r)aykarN_TisedAEdlTMrg;CaEpñkénsMnuMs>x>b>KRbcaMqñaMEdlmanlkçN³Cak;lak;lT§pl edIm,I RtUv )anbegáItedays>x>b>KnigkarGnuvtþn_hiBaØvtßúRtUv)ansMerckMLúgqña. M RKb;karKaMRTTak;Tg;nwgr)aykarN_RbcaMqñaMrYmman³ • erobcMr)aykarN_hiBaØvtßúRbcaMqñaMtambTdæansþg;darKNnICatikm<úCa • r)aykarN_hiBaØvtßúrYmman: o r)aykarN_tulüPaB o r)aykarN_Gnuvtþn_EpñkhiBaØvtáßú o r)aykarN_lMhUsac;R)ak; o r)aykarN_énlTplesvakmµGnuvtþn_CamYyTisedAEdlbegáIteLIg o r)aykarN_éneKalneya)ayKNenyü nigkarTTYlxusRtUvCabnÞan; o r)aykarN_RKb;RKgrYmTaMgkarTTYlxusRtUvsMrab;karRbB½nbegáItnigEfTaMénkarRtYtBinitü épÞkñúgkMNt;edIm,IkarFanaGHGagsmüehtupledayeyagtamÉkPaB nigTMnukcitþ elIr)aykarN_hiBaØvtßú . o r)aykarN_svnkmµ x-r)aykarN_hiBaØvtßúKYrEteFVIsvnkmµ nigCataraglMGitkñúgry³eBl 4 ExéncugqñaMsikSa 2>2 KNenyüPaBxagkñúg s>x>b>KKWRtUvmanRkumRbwkSaPi)altamkarkMNt;edaylkçtik³edIm,IkMNt;eKalneya)ayén s>x>b>KkñúgTMnak;TMngCamYykarGnuvtþn_énFmµnuPaBéns>x>b>KGnuvtþn_r)aykarTisedA nigRbFanbTénkarRKb;RKg nigFur³kic© . - edIm,IFanafaRbB½n§RtUv)ankMnt;sMrab;sMrb;sMrYlnigTTYlxusRtUvskmµPaBenAkñúgs>x>b>KedIm ,IFanakarTTYlxusRtUvénkareRbIR)as;FnFanCasFarN³ - saklviTüaFikarrgTTYlbnÞúksikSaFikarnigRtUvpþl;GMNac edaylaylakGkSr GMBItYnaTI GMNactamc,ab; TTYlxusRtUvsMrab;karGnuvtþn_énRkumRbwkSaPi)al nigbegáItenAtMrUvkar caM)ac;Calak;tamkarkMNt;rbs;RkumRbwkSa. - RbB½n§xagkñúgénKNenyüPaBhiBaØvtßúKWRtUvCarcnasm<½ncat;taMgnigGnuvtþrcnasm<½n§GgÁ PaB . 34 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  35. 35. saklviTüal½yExµrbec©kviTüanigRKb;RKg - fvikarpþl;TisedAsMrab;karRbtibtþihiBaØvtßúsMrab;GñkRKb;RKgRKb;kMriténGgÁPaBTTYlxusRtUv. RbB½n§r)aykarN_hiBaØvtßúRbcaMExGnuBaØatiedaykareRbobeFoblT§plsMerc)anCak;Esþg CamYynwgfvikar. - lMeGogBIGnuvtþn_tamEpnkarRtUv)anviPaKkñúgr)aykarN_hiBaØvtßúBIrRbFand>K>h CUn s>k>r nigRkumRbwkSaPi)alvaRtUv)anpþl;Gnusasn_faed)a:tWm:g;edIm,IbegáItRbB½nr)aykarN_pøÚvkaredI m,IGacbMErbMrYlfvikarGacRtUv)anviPaK nigBnül;tamtMrUvkar . - r)aykarN_Gnusasn_rbs;ed)a:tWm:g; RKb;Ex r)aykarN_RtUv)anbgðajdl;RkumRbwkSaeday RbFan d>K>h GMBIkarkarviPaKlT§plhiBaØvtßúrYmTaMgBt’mansUcNkrminEmnhiBaØvtßúehIy RKb;EpñkKWtMrUveGayerobcMr)aykarN_RbcaMExEdlTMrg;CamUldæan sMrab;RkumRbwkSa .3 karRtYtBinitüxagkñúg ¬kMBugsikSaRkmbTdæankarRtYtBinitüépÞkñúg¦ 3>1 niy½mn½y karRtYtBinitüxagkñúgRtUv)ankMnt;dUcxageRkam³ RKb;eKalneya)aynignitiviFIÉkPaBedaysmasPaBGñkRKb;RKgedIm,ICMnYyénkarFanaeGaysMer cTisedAkarRKb;RKgeGayeRcIndUckarGnuvtþn_edaykarbegáIttamlMdab;lMedaynigRbsiTPaBén GaCIvkmµ rYmTaMgeKalneya)ayRKb; RKg karkarBarRTBüsm,tþI / karkarBarnigEsVg rkkar e)akR)as;nigkMhus PaBRtwmRtUv nigkarbBa©b;kMNt;RtaKNenyü nigkarerobcMTan;eBl evla én Bt’manhiBaØvtßúEdlTukcitþ . 3>2 eKalkarN_mUldæanénkarRtYtBinitüxagkñúg eKalkarN_mU karRtYtBinitüxagkñúgRtUv)anelIkeLIgedIm,IRKb;RKghniP½y nigeFVIeGayRbesIredIm,ICYyFana faFnFanrbs;s>x>b>KRtUv)aneRbIR)as;manRbsiT§PaB nigcMNaykMritsnSMsMécx<s; . haniP½y KYrRtUvvaytMélCabnþ nigkarRtYtBinitüRtUvelIkeLIgEdlFanahaniP½yenAkñúgkMritTab karRtYtBinitüxagkñúgnwgGacbBa©b;RKb;haniP½y eFVIrebobenHKYrEtbegáItRbsiT§PaB b:uEnþkarkar RtYt BinitüxagkñúgKYrEtkat;bnþyhniP½yenAkñúgkMritmYyTTYlyk)an . RbB½n§énkarRtYtBinitüxagkñúgKYrrYmman³ - karbNþúHbNþalnigRKb;RKgbuKÁlnigkMnt;karTTYlxusRtUvvaKWCakarsMxan;EdlbuKÁlikRtUv)an kMnt;y:agc,as;las;nUvkarTTYlxusRtUv nigsiT§GMNac ehIybuKÁlenHKYrEtRtUv )anbNþúH 35 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  36. 36. saklviTüal½yExµrbec©kviTüanigRKb;RKg bNþal nigKaMRTCMnYykñúgkargarEdlBYkeKRtUvGnuvtþ . EbgEckepSgKñaRKb;RKan;én katBVkic©kar. -smtßPaBedIm,IeGayEckrMElkRKb;RKan;éntUnaTIKWGa®s½yelIkMriténbuKÁliknigsßanPaBrbs; ed)a:tWm:g; eTaHbICay:agNa enHtamkarENnaMd_l¥KYrEtGnuvtþn_dUcteTA ³ • karrMElkéntYnaTIhiBaØvtßú • karrMElkénsiTGMNacRbtibtþkarBIkarEfrkSaRTBüsm,tþiBak;B½n§ • karrMElkénkarRbtibtþi BI kMNt;RtahiBaØvtßú • karrMElkénEfrkSaRTBüBIkarEfTaMkMNt;RtaKNenyü • kareFVIeGaymankMNt;ÉksarRKb;RKan; - GnuelamCamYyeKalneya)ay nignItiviFIsMrab;lT§kmµTMnij nigesvakmµ nigkarTUTat;én KNnInwgCYyFanafaÉksarRtUvrkSaTuktambTdæansmrmü PaBRKb;RKan;nItiviFIpþl;siT§ eyag tameKalneya)ayénRbtiPUkmµGMNac asn_svnkmµ 3>3 Gnusasn_svnkmµxagkñúg svnkrxagkñúgRtUvBicaNarfakarRtYtBinitühiBaØvtßúy:agsMxan;faGñkRKb;RKged)a:tWm:gKYrEtRtUv)a nBak;B½nCamYysiTGMNacékarTTYl vik½yb½Rt bBa¢aTij nigRtUtBinitüGcln³RTBüsm,tþi . Gnusasn_énkarGnuvtþn_d_l¥EdlRtUv)anÉkPaBdaysaklviTüaFikarrg KW³ • RKb;mUlniFiKYrRtUv)anTTYlnigkMNt;Rtavik½yb½Rtr)aykarN_FnaKarsegçbehIyepJIrCUn ebLakr • RbGb;sac;R)ak;KYrcak;esarsuvtßiPaBeGay)anRtwmRtUv siT§GMNac bBa¢aTij nigvik½yb½Rt • ed)a:tWm:gKYrEtGnuelamtam eKalneya)ayRbtiPUkmµhiBaØvtßú nigRbwkSaeyabl; CamYybuKÁlikEdlpþlsiTenAd>K>h edIm,IcuHhtßelxaelIkarbBa©aTij nigvik½yb½Rt . • karbBa¢aTijKYrRtUv)anbMeBjsMrab;RKb;karbBa¢aTijTaMgxagkñúg nigxageRkA . • RKb;karbBa¢aTijKYrEtcuHhtßelxatamkMNt;siT§ . • karbBa¢aTijKYEtRtUvmanÉksarCasMxan;CamYykarbMEbkxagkñúg nigxageRkA. • vik½yb½tKYrEtpþl;siTsMrab;cMnayTUTat;bnÞab;BIeyageTAbBa¢aTijedIm nigFanafaTMnij esvakmµRtUv)anTTYl. 36 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  37. 37. saklviTüal½yExµrbec©kviTüanigRKb;RKg • ed)a:tWm:gKYrEtvaytMélelIsiTbBa¢aTijrbs;eKedIm,IFanafaBYkeKRtUv)anEbgEckkargarni gminRtUvbBa©b;edaybuKÁlikEtmYy. RtYtBinitüRTBüGskmµ nigsnñiFi • RTBGskmµEdlmanvtþCIvitelIsBI 1qñaM elIkElkEtkuMuBüÚT½r mantMélelIs 500 duløa ed)a:tWm:gKYrFanafaRTBümanenAkñúgbBa¢IRTBüsm,tþis>x>b>KedaymankMNt;RtalMGit nigbg;elxsMKal;. • RTBüsm,tþiEdlsMxan;KYrEtRtUve)aHRtaeQµaHsaklviTüal½y • ed):atWm:g;KYrEtRtYtBinitüCaRbcaMelIkarcuHbBa¢IRTBsm,tþi • ed):atWm:g;KYrEtBicarNarelIkarEfrkSabBa¢IeBjeljénRKb;RTBüsm,tþiEdlmantMél Tab;Cag 2000 nigRtUvkMNt;TukenAkñúgRTBüsm,tþirbs;s>x>b>K.4 kareRbIR)as;minsmü e)akbnøM niglYc eKalneya)ay nItiviFi nigRbB½n§rbs;s>x>b>KFafa s>x>b>KKWTTYlxusRtUvCa saFarN³ cMeBaHRTBüsm,tþi . RTBüsm,tþirYmmanGaKa dI Gcln³vtßú ]bkrN_ dUc rfynþ mU:tU kMuBüÚT½r kmµviFIkMuBüÚT½rCaedIm…. enHKWCakarTTYlxusRtUvénbuKÁlikrbs;s>x>b>KedIm,IFafa RTBü sm,tþirbs; s>x>b>KRtUv)aneRbIR)as;sMrab;eKalbMNgrbs;s>x>b>KEdl)anÉPaB ehIykar eRbIR)as;minsmürmü bnøM niglYc elIRTBüsm,tþi bgáCaxusRkmsIlFm’ nigKYrCa lT§pl énbBaÄb; nigdMeNIrkarbTelIµsRBTµTNÐ . CMnYynwgmany:agCak;lak;BIsavkmµépÞkñúg RbsinebIbBaðaelIkeLIgkñúgEpñkenHkarsgS½yenHRtUvCUndMNwgeTARbFanEpñkRKb;RKgEpñkEdl ekIteLIg .6> savnkmµépÞkñúg üeKalneya)sUmBinitüeKalneya)aysvnkmµépÞkñúg 37 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  38. 38. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 8³RbB½n§KNenyühiBaØvtßú Epñk hiBaØvtßú RbePT nItiviFI ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitüsaklviTüal½yExµrbec©kviTüanigRKb;RKgkMBugEtsikSaelIRbB½n§RKb;RKghiBaØvtßú RbB½n§RKb;RKghiBaØvtßú rYmmantYnaTIdUcxageRkam³ KNnIbMNul KNnIGtifiCn fvikar RbtievT lT§kmµ 38 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  39. 39. saklviTüal½yExµrbec©kviTüanigRKb;RKg RTBsm,tþi karbBa¢aTij snñiFi eKalneya)ay GñkeRbIR)as; buKÁliktMrUveGayeRbIR)as;RbB½n§enHKYrEtbMeBjTMrg;BakSeGay)ansmrmü nigTTYlesvakmµbNþúHbNaþlBak;B½n§ munnigeRbIR)as;KWRtUv)anpþl;eGaydl;GñkeRbIR)as; . 39 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  40. 40. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 9>cMNUl nigkarTTYl Epñk hiBaØvtßú RbePT nItiviFI ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitü1> esckþIepþImlT§plbeRgonnigRsavRCavbegáItRbPBcMNUly:agsMxan;CamYy esvaRbwkSaeyabl; esvakmµ bec©keTs .2> RbPBcMNUl CMnYyfvikarBIrdæ)alPi)al éføsikSarbs;nisSit CMnYyelIkarRsavRCav cMNUlrbs;ed)a:tWm:g; 40 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  41. 41. saklviTüal½yExµrbec©kviTüanigRKb;RKg cMNUlBIkarCYlGaKar b¤ sm,tþiepSg² cMNUlBIkarvinieyaK cMNUl)anmkBIkarbric©ak - s>x>b K RtUvkt;RtacMNUltamRbePT eGay)anc,as;cUleTAkñúgr)aykarN_RbcaMEx edIm,IraykarN_ nigCamUldæanénkarviPaKhiBaØvtßú . - RtUvkt;RbPBcMNUleGay)anc,as; dUcCacMNUlsMrab; kariyal½y b¤EpñkNa - RtUvkt;RtacUleTAtamRbePTKNnIcMNUlrbs;s>x>b>K - RtUvbegáItRbePT KNnIrg enAkñúgcMNUlrbs;s>x>b>K 41 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  42. 42. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 10>KNnIGtifiCnCMBak; Epñk hiBaØvtßú RbePT nItiviFI ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitü1>esckþIepþIMm esvakmµBIkarlk;RtUvEbgEckCaRbePTsac;R)ak; b¤ NTan ehIys>x>b>KRtUv kMnt;KNnI bMMNul tamGtiCnnimYy² nigtamRbePTKNnIrbs;va eRkamKNnIemmYy .2>TUeTA cMNUlRtUvTTYlCasac;R)ak;b¤CMBak; sac;R)ak;EdlTTYlmkBIkarR)ak;FnKar - bMNullk;ekItéføedImkñúgkarbegáIt nigEbgEckvik½yb½Rt 42 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  43. 43. saklviTüal½yExµrbec©kviTüanigRKb;RKg - NTanlk;lTplénkarminTUTat; b¤ KWkarlM)ak;kñúgeRsacRsg CalTplEdléfø edImcMNay)anekIteLIg3>karRbmUlbMNul EpñkcMnUlRKb;RKgelIkarRbmUlbMNul CamYyvik½yb½RtCaerogral;Ex vik½yb½RtnwgRtUvsegçb enAkñúgr)aykarN_Edl .skmµPaBRbmUlGnuvtþn_kariyal½yRKb;RKgcMNUledayEp¥kelIkry³e Blénvik½yb½RtEdlRtUvKitcab;BIry³eBjecj . bc©úb,nñkal r)aykarN_bMNulKWRtUvepJIrCUndl;GñkCMBak;Caerogral;cugEx eKalkarrbs;s>x>b>KKWRKb; vik½yb½RtRtUv )anTUTat;erograléf¶TI 20énEx CabnþbnÞab;. mYyEEx³GñkCMBak;bMNulRtUv)anepJIrCUnr)aykarN_EdlmanCUndMNwgy:agc,as; “OVERDUE x ACCOUNT”. BIrEx³GñkCMBak;bMNulRtUv)anepJIrCUnr)aykarN_EdlmanCUndMNwgy:agc,as; “FINAL NOTICE” statement . bIEx³enAcugExTIbIenAeBlEdlKNnIKWelIsBI 90éf¶ lixitRbmUlbMNulRtUv)anepJIr lixitbBa¢k; x³ y:agc,as;KµanNTanRtUv)anpþl;CUneToteTnigbMNulenaHRtUv)anepJIrsMrab;karRbmUlBIeRBaH enHKWCamUlehtuénc,ab;edayehtufabMNulminTan;)anTUTat;Kµanvik½yepSgKYEtecjCUnGñkCMBak;e ToteT . ed)a:tWm:g;Edlecjvik½yb½RtKWRtUvCUndMNwgfabMNulminTan;)anTUTat; nigRtUvesñIsMu CMnYy edIm,Isþar bMNulvij .4>karlubecalbMNul bMNulminlubecaledayKµankarGnuBaØatiBI RbFan d>K>h enaHeT ehIykarGnuvtþn_sMrab;kar lubecalenHKYrbBa¢ÚneTAkariyal½ycMNUledIm,IkMnt;lMGitGMBIvik½yb½Rt nigsßankarN_Edl Bak;;B½n§nigkaresñIsMu. 43 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  44. 44. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 11 GMBIlT§kmµ Epñk hiBaØvtßú RbePT nItiviFI ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitü1> eKalbMNg - edIm,IkMNt; CMerIslT§kmµEdlGaceRbI)andl;buKÁlik - begáItnItiviFIdMeNIrkar nig karTTYlxusRtUvénbuKÁlikeBlTijTMnij nigesvakmµ - edIm,Ipþl;enAbuKÁlikCamYyeRKagq¥wgénc,ab;eBlEdlTijTMnijnigesvakmµ2> RbB½n§nigkarRtYtBinitü RbFankariyal½yRtUvTTYlxusRtUvsMrab;RbB½n§begáItnigRtYtBinitüsMrab;lT§kmµTMnijb¤esvakmµ . RbB½n§enHKYrEtGnuelattameKalneya)aysaklviTüal½y tamkarENnaMepSg²rbs; kariya 44 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  45. 45. saklviTüal½yExµrbec©kviTüanigRKb;RKg l½yKNenyü nig hiBaØvtßú . RKb;kariyal½yGacmansiT§edIm,IbegáItRbB½n§pÞal;xøÜn sMrab;kar bBa¢aTij. RbB½n§KYrEtrYmbBa¢ÜlkarRtYtBinitüRKb;RKan;edIm,IFanafakarTijKWRtUv)anGnuvtþn_y:agmanRbsiT§ PaB nigGnuPaB EdlRKb;kMNt;RtahiBaØvtßúRtUv)ankt;RtaRtwmRtUv nig RtUvpþl;siT§kñúgTMrg;én Rbti PUkmµ ..3> kartamdankarGnuvtþn_rbs;GñkpÁt;pÁg; -karENnaMenHCMnYyCamYykarbegáItlkçx½NÐGnuvtþsMrab;GñkpÁt;pÁg;EdlQrelImUldæanRbePT TMnij b¤esvakmµEdlpþl;eGay nigtMrUvénGñkeRbIR)as; . dMeNIrkarvaytMélKWCaPaBsMxan; kñúg karsMercTijCabnþbnÞab; .karsMxan;RtUvEtdwgfaGnusasn_elIkarGnuvtþn_rbs;GñkpÁt;pÁg;KUrEtRtYt Binitüy:agsmehtupl . - RKb;karbBa¢aTijKYrEtRtUv)anGnuvtþn_eyageTAtameKalneya)ayRbtiPUkmµhiBaØvtßú Edl RtUv)anÉkPaBedayRkumRbwkSaPi)al . - kariyal½ylT§kmµ)anGPivDÆn_eKalneya)ay nignItiviFIedIm,Idl;karbBa¢aTij ehIy eKalneya)ayenHnwgRtUvvaytMélnigEksMrYl . -ed)a:tWm:g;KYrEteRbIGñkpÁt;pÁg;Edl)ankMNt;sMrab;karbBa¢aTijTMnij nigesvakmµ. - lT§kmµéns>x>b>KEfrkSabBa¢IGñkpÁt;pÁgEdlkMNt;sMrab;TMnij nigesvakmµCak;lak; ehIy GñkpÁt;pÁg;EdlRtUv)ankMNt;RtUvBicarNadUcxageRkam³ • TItaMg • rgVg;plitplesvakmµ • KuNPaBesvakmµ • lT§PaBdwkCBa¢Úndl;kEnøg • lT§PaBdwkCBa¢ÚnTan;eBl • tMélTMnij¤£ esvakmµ • PaBsmürménplitpl nigesvakmµ 45 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  46. 46. saklviTüal½yExµrbec©kviTüanigRKb;RKg taraglkçx½NeRCIIserIsGñkpÁt;pÁg; GtþelxGñkpÁt;pÁg; lkçx½NÐ emKuN BinÞú rgVg;plitplesvakmµ • TItaMg • KuNPaBesvakmµ • lT§PaBdwkCBa¢Úndl;kEnøg • lT§PaBdwkCBa¢ÚnTan;eBl • tMélTMnij¤£ esvakm • PaBsmürménplitpl nigesvakmµ 1-100 1 dl; 34>RKb;karbBa¢aTijKYrEtBicarNanigGnuelamtamc,ab;Bak;B½n§ karbBa¢aTijrbs;s>x>b>KKYrEtRtUvbegáItRsbCamYybribTénc,ab;rYmmanb:uEnþmindak;kMNt; cMeBaH³ • c,ab;lk;TMnij • karFanacMeBaHGtifiCn • karRbkYtRbECgesñIPaB • c,ab;BaNiC¢kmµ • TMnijsuPaB nigsuvtßPaBkñúgkareRbIR)as;5> nItiviFITijEdlmanlkçN³RbkYtRbECg niymn½y niglkçx½NÐénRKb;kic©snüapÁt;pÁg;KYrEtsakl,gCakMLúgeBlCamYyTIpSar . kar Gnuvtþn_eKalneya)aynwgFanafas>x>b>KnigsMerc)ankarGnuvtþn_l¥sMrab;kMriténesvakmµ nig KuNPaBEdlCak;lak;.dMeNIrkarenHKYrkMNt;rgVg;BIkar)a:n;sµan;EdlmanlkçN³RbkYtRbECg dl;kic©snüaRbkYtRbECg . edjéfølkçN³RbkYtRbECg 46 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  47. 47. saklviTüal½yExµrbec©kviTüanigRKb;RKg GñkedjéføKYrEtRtUvekaHehAeBlEdlmantMélelIsBIr 3000 duløasMrab;TMnij b¤ sMrab; cMNayRbcaMqñaMEdlmantMélelIsBI 2000 duløa kariyal½ylT§kmµrbs;s>x>b>Knwg Gnuvtþn_ karedjéføenH . ab;bu karbBa¢aTijsMrab;buKÁlik KµankarTijCMBak;RtUveFVIeLIgsMrab; b¤ dMNagbuKÁlénbuKÁlik s>x>b>KbBa¢aTijRtUv)an eRbIsMrab ;eKalbMNgTMnij nigesvakmµEdlsMrab;cM)ac;sMrab;s>x>b>K.6 karTUTat;cMNay KNnIbMNul vik½ybMNulGacRtUvbBa¢ÚlenAEpñkhiBaØvtúß: • vik½yb½Rtm©as;bMNul • b½NÑbBa©aTij • R)ak;ebovtS7 RtYtBinitüxagkñúg edIm,IsMercKNenyüPaBGgÁPaBKYrEtmankarRtYtBinitüxagkñúgenAGgÁPaB ehIykarRtYt Binitü xagkñúg RKb;RKghniP½y nigCMnYyedIm,IFanfaFnFanrbs;s>x>b>KRtUv)aneRbIR)as;y:ag man RbsiT§PaB . smasFatu y:agcaM)ac;énkarRtYtBinitüxagkñúgKWFanaénPaBRKb;RKan;én Éksar nigkMNt;Rta . kñúgkrNI éncMNayR)ak;Ex dUcCaÉksarnigkMNt;RtaenHKYrRtUv eFVIvik½yb½Rt nig karTTYl sMrab;kareFVIsvnkmµy:agCak;lak;. 47 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  48. 48. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 12 RTBüskmµ Epñk hiBaØvtßú RbePT nItiviFI ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitü1>niy½mn½yénRTBüsm,tþiRTBüsm,tþiKWRtUvkMNt;CaTMnijEdlTijkñúgtMélelIs 500 eLIg EdlvaRtUv)anKitfaRtUveRbIkñúgvtþCIvtieRcInCamYyqñaM2>RbePTénRTBüsm,tþis>x>b>KkMnt;RbePTRTBüeTAkñúgRbePTdUcxageRkam • dI • GaKar 48 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  49. 49. saklviTüal½yExµrbec©kviTüanigRKb;RKg • kMuBüÚT½r • eRKOgsgðarwm • esovePA • yanynþ • ehdæarcnasm<½nbNþajkMuBüÚT½r • m:asIunnig]bkarN_ • kmµviFIkMuBüÚT½r • bNþal½yBiess • vtßúsil,3> TijRTBüsm,tþi- sMeNIrsMuTij - RKb;kariyal½yTaMgRtUvesñIsMuRTBüskmµ sMrab;kargarkñúgkariyal½yrbs;xøÜn eTAkñúgEpnkar fvikarRbcaMqñaM dl;EpñkRKb;RKgfvikar nigEpnkaredIm,Idak;CUnKN³RKb;RKg RtYtBiinitü nigsMerc -krNIesñIsMuTijCabnÞan; kñúgkrNIEdlRTBüskmµcaM)ac;RtUvkareRbIR)as;CaRbcaMéf¶ RbKl;- sMeNIrRbKl; krNIRbKl;RTBüskmµRtUveFVIeLIgtamr)aykarN_ EdlmanGñkRbKl;TTYlc,as;las; ¬r)aykarN_RbKl;TTYl¦ t;Rtani ÉksarRTBüsm, -kMNt;RtanigÉksarRTBüsm,tþi -GclRTBüRtUv)ankMNt;RtaelIRTBüGskmµ edayEpñk KNenyü . karcuHbBa¢IenHRtUv bgðajkarBiBrnalMGit TItaMg Gayukal kalputkMNt; GaRtarMelaH éføedIm elIRTBüEdl mantMélelIsBI 1000 duløa . dMeNIrkarcuHbBa¢IKWeFVItamry³nItiviFIrbs;karhiBaØvtßú . -ÉktþaTijedayKN³kmµkarnwgRtUvcuHelxkUd edIm,IepÞogpÞat;CamYyKN³kmµafvikar . eTaHBICay:ag RTBüKWRtUvTTYlsÁal;sMrab;kariyal½ybBa¢aTij nig kat;rMelaH nwgRtUvTUTat;dl; kariyal½yenaH . - karRKb;RKgRTBüsm,tþi-karkat;rMreM laH karkat; RKb;RTBüsm,tþielIkElgEdl dI nigvtßúBiesssMrab;bNÑal½yEdlmanvtþCIvitkMNt;. l>r eQµaH ry³eBlKitCaqñaM GaRtaPaKry³kñúgmYyqñaM 49 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  50. 50. saklviTüal½yExµrbec©kviTüanigRKb;RKg GaKar yanynþRKb;RbePT eRKOgsgðarwm m:asIun nig]bkrN_ ]bkrN_sMrab;vIedGU m:asIunhVÚtUkUBI bBa¢Únsar m:asIunRb:UCIkTWr m:asIunkMuBüÜT½r bNÑal½y4> karlk;RTBüsm,tþi karlk;dUr Tij CYl RtUvGnuelamtamkarRbtiPUkmµsiT§GMNacEpñkhiBaØvtßú nigRtUveFVIlixit lak;l½kçGkSr esñIsMukarsMercdl;RkumRbwkSaPi)al b¤RtUvBinitü nigeyagtamEpnkarfvikar RbcaMqñaMEdlGnum½t edayRkumRbwkSaPi)al .5> RtYtBinitüRTBüsm,tþi k-karTTYlxusRtUv TisedAénPaBsMxan;énRtYtBinitüxagkñúgKWCakarBarRTBüsm,tþi . RTBüsm,tþiRtUvEbgEck y:agTUlay nigkarTTYlxusRtUvelIkarBarvaedayGñkRKb;RKg. TBüsm, x-savnkmµRTBüsm,tþi karRTBüsm,tþiKWCa]bkrN_mYyd_sMxan;kñúgkarFanRTBüGacRtUvGacBnül;)an . karsavnkmµ énkarcuHbBa¢IRTBüsm,tþinwgRtuvGnuvtþn_CamUldæanRbcaMEdlPaBc,as;las;nigkarbBa©b;karcuH bBa¢IKWRtUvrkSaTuk . savnkmµnwgGnuvtþn_CaTMrg;RtYtBinitüCavtþCIvtþedIm,IFanafaRKb;RTBüEdl)ancuHbBa¢IRtUvmanvtþma nenAed)a:tWm:g; ehIyEdlRTBüfµIRtUv)anbEnßmy:agRtwmRtUvkñúgkarcuHbBa¢Í nigBt’manc,as;las;. edIm,IsMerckarkarRtYtBinitüenH dMNagd>K>h nwgCMnYyRKb;buKÁlrdæ)alrbs;ed)a:tWm:g;begáItkar RtYtBinitüBinitüelImUldæansakl,g. 50 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  51. 51. saklviTüal½yExµrbec©kviTüanigRKb;RKg K-karFanara::b;rg karFanara rg s>x>b>KnwgBicarNaRtUvGnuvtþn_kmµviFIFanar:ab;rgEdlmanbMNg;kat;bnßyhaniP½ykñúgkar)at; bg; RbsinebIc,ab;rbs;tMrUveGaybMeBj. 51 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  52. 52. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 13 ³karFanar:ab;rg Epñk hiBaØvtßú RbePT nItiviFI ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitü1>TUeTA karENnaMRtUv)anpþl;CUnedIm,IFanafas>x>b>KGtib,manIkmµ elIplRbeyaCn_ nigGb,maelI éføFanar:ab;rg;Kµan ed)a:tWm:g;KYrEterobcMkarFanarab;rgedayKµankarÉkPaBCamunén EpñkhiBaØvtßú .2>RTBüsm,tþirbs;s>x>b>K sMrab;eKalbMNgénkarFanara:b;rg; RtUvGnuelamtamc,ab;rbs;RBHraCaNacRkkm<úCakMNt;naeBlGnaKt enaHRTBüsm,tþis>x>b>KnwgRtUvrYmbBa¢Úl³ - RKb;GaKar 52 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  53. 53. saklviTüal½yExµrbec©kviTüanigRKb;RKg - RKb;sPar³ - RKb;meFüa)ayeFVIdMeNIr - RKb;]bkrN_kñúgkMcI b¤CYlBIs>x>b>K3> karBarkarlYc4> r)aykarN_kar)at;bgRTBü 53 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  54. 54. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 14 ³ eKalneya)ayvinieyaTunEpñk hiBaØvtßúRbePT nItiviFIÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßúkarlbriecäTRbsiT§PaBkarEksMrYlÉkPaBcugeRkayGñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßúm®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s;kalbriecäTBinitü 1> edIm,IFanakarvinieyaK nigkm©IRtUv)aneFVIeLIgtamtMrUvkarc,ab; 2> pþl;enAeRKagq¥wgkñúg s>x>b>KGacRKb;RKgy:agmanRbsiT§PaB nigsuvtßiPaB dl;RbPBhiBaØvtßúrbs;va 3> eFVIGtib,markmµcMNUlBIkarvieyaKmUlFncrnþ 4> eFVIGb,rmakmµelIhaniP½yvinieyaK dl;s>x>b>K kMBugEtsikSa. 54 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  55. 55. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 15³ eKalneya)ayvaytMélnigEpnkarmUlFn Epñk hiBaØvtßú RbePT nItiviFI ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitü1>TUeTA edIm,IFanafa karcMNayelImUlFnKW³ 1> P¢ab;CamYyTisedAyuT§sa®sþrbs;s>x>b>k 2>eFVICaEpnkar nig karvaytMéltamnItiviFIÉkPaB 3>Gnuvtþn_kñúgmUlniFInig kMritfvikar 55 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  56. 56. saklviTüal½yExµrbec©kviTüanigRKb;RKg KMeragcMNaymUlFn³ KWKMeragEdltMrUvkarvinieyaKelIFnFans>b>bK kñúgkarbegáItskþanuBlesvakmµGnaKt . EpnkarcMNaymUlFn³KWCaKMeragEpnkarcMNayEdl)anvaytMél nigbMeBjcitþlkçx½NÐmuxsBaØatamkarEnnaMrbs;karvaytMélmUlFn . fvikarcMNayelImUlFn³fvikarcMNayRbcaMqñaMEdlbMEbkecjBIEpnkarcMNaymUlFn rYmTaMgKMeragcMNaymUlFn.2> TMnak;TMng RKb;KMeragcMnaymUlFnKYrEtRtUvpSarPa¢b;y:agc,as;CamYyTisedAyuT§sa®sþ EdlbBa©k;kñúgÉksarEpnkaryuT§sa®sþ.3>Epnkar -KMeragcMNayelImUlFnRtUveFVICaEpnkary³eBlR)aMqñaM sMrab; ksagCafµIénRTBücrnþ nigkar vinieyaKTunFnFanfµIeTAkñúgesvakmµfµI nigTIpSa . -EpnkarÉkPaB -xøwmsarEpnkar -fvikarcMNaymUlFn -lkçx½NÐénkñúgkareRCIsersIKMeragmandUcxageRkam³ - karEksMrYlEbBaNiC¢kmµ ³ KMeragRtUvtMrUveGayRsbtamGaRtaplRtLb;nwgRtUvpþl;mUlniFicMeBaHkarerobcMpþl; hiBaØb,Tan. - karsMrYlCayuT§sa®sþ KMeragnwgRtUv)ankMNt;CakMrit nigÉkPaBcMeBaHfvikarRbcaMqñaM sMrab;KMeragyuT§sa®sþ . - KMeragbMeBjenAlkçx½NÐEksMrYlCabnþnwgRtUvpþl;mUlniFI tamry³karkat;rMelaH 56 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  57. 57. saklviTüal½yExµrbec©kviTüanigRKb;RKg - karbMEbkfvikarsMrab;KMeragEpñkc,ab;nwgRtUvEbgEckCaRbcaMqñaM . eKalneya)ayepSg²Bak;B½n§cMeBaHeKalneya)aycMNaymUlFn -eKalneya)ayEbgEckFnFan-fvikar -eKalneya)ayRbtiPUkmµ -karRtYtBinitünigkarTTYlxusRtUvEpñkhiBaØvtßú 57 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  58. 58. saklviTüal½yExµrbec©kviTüanigRKb;RKg CMBUkTI 16³ r)aykarN_hiBaØvtßú nigKNenyü Epñk hiBaØvtßú RbePT nItiviFI ÉkPaBeday RbFaned)a:tWm:g;KNenyü nighiBaØvtßú karlbriecäTRbsiT§PaB karEksMrYlÉkPaBcugeRkay GñkKaMBar saklviTüaFikarrgTTYlbnÞúk rdæ)alnighiBaØvtßú m®nþITTYlxusRtUv buKÁlikKNenyükrCan;x<s; kalbriecäTBinitü1>TUeTA r)aykarN_hirBaØvtßúCasMxan;rYmman r)aykarN_cMNUl-cMNay biTbBa¢I r)aykarN_tulüPaB r)aykarN_hirBaØvtßú lMhUrsac;R)ak; r)aykarGnu)atCaedIm . munnwgeyIgcab;epþImksagr)aykarN_KeRmaghirBaØvtßú ¬Pro forma financial ¦ statements vanwgmansar³RbeyaCn_kñúgkarBinitüemIleLIgvijelIr)aykarN_hirBaØvtßúmUldæan EdlRtÚv 58 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  59. 59. saklviTüal½yExµrbec©kviTüanigRKb;RKg vas;Evg dl;CMhrhirBaØvtßú ¬Financial position¦ rbs; s>x>b>K³ taragtulükar ¬Balance sheet¦/ r)aykarN_cMNUl ¬Income statement¦/ nigr)aykarN_clnasac;R)ak; ¬Statement of cash flow¦.2> r)aykarN_hirBaØvtßúmUldæan 2>1>taragtulükar taragtulükarRtÚv)anbegIáteLIgedayEp¥kelIsmIkarKNenyüCamUldæan ³ Assets = Liability + Owner’s equity . karekIneLIg b¤karfycuHNamYyenAxagGgÁNamYyénsmIkarRtÚv EtRtÚv)anTUTat; ¬Offset¦ edaykarekIneLIg nigkarfycuHesµIKñaenAxagGgÁénsmIkarmçageTot. dUecñH/ )anCaeKdak;eQµaHvafa taragtulükar ¬Balance sheet¦. vapþl;mUldæankñúgkarvas;Evg bERmbRmÜlnaeBlGnaKtcMeBaHRTBüsm,tþi/ bMNul/ nigmUlFn ¬témøRTBüsuT§ Net worth¦. EpñkTImYyéntaragtulükarmanrayeQµaHRTBüsm,tþirbs;S>x>b>K¬EdlRtÚv)anvaytémøsßitkñúg témøéføedIm minEmntémøTIpSarCak;EsþgenaHeT¦ nigbgðajtémøsrubénral;GIV²Edls>x>b>Kman. RTBüskmµ ¬Current assets¦ rYmmanluy nigGIVEdlGacRtÚv)anbMElgeTACaluykñúgkMLúgeBl mYyqñaM b¤kñúgmYyxYbRbtibtþikarFmµtarbs;S>x>b>KeTaHCaEvgCagenHk¾eday dUcCaKNnIRtÚv 59 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  60. 60. saklviTüal½yExµrbec©kviTüanigRKb;RKg TTYl ¬Accounts receivable¦ nigsnñiFi ¬Inventory¦. RTBüGkmµ ¬Fixed assets¦ b¤GclnRTBü KWCa RTBüTaMgLayNaEdlRtÚv)aneRbIR)as;kñúgry³eBlEvgenAkñúgGaCIvkmµ. fIVt,itEtmantémø RTBüGrUbI ¬Intangibel assets¦ minmantémørUbIy_enaHeLIy dUcCasucän³Þ / kmµsiT§ibBaØa/ nig)atg;. EpñkTI 2 bgðajGMBIbMNul ¬Liabilities¦ rbs;GaCIvkmµ ³ karTamTarrbs;NTaykTl; bM nwgRTBürbs;s>x>b>K. bMNulskmµ ¬Current liabilities¦ KWCabMNulTaMgLayEdlRtÚvEtsg enAkñúgkMLúgeBlmYyqñaMkñúgmYyxYbRbtibtþikarFmµtarbs;s>x>b>KeTaHCaGacEvgCagry³eBl mYyqñaMk¾eday. bMNulry³eBlEvg ¬Long-term liabilities¦ KWCabMNulTaMgLayNaRtÚvsg ry³ bnÞab;BIry³eBlmYyqñaM . EpñkcugeRkayéntaragtulükarbgðajGMBImUlFnrbs;m©as; EdlCatémøénkarvinieyaKrbs; m©as;eTAkñúgGaCIvkmµ . vaCaktþaEdleFIV[esµIKñaenAelItaragtulükar EdltMNag[TaMgGs;én karrYmviPaKTanmUlFnrbs;m©as;eTAkñúgGaCIvkmµrYmTaMgGs;éncMNUlekIneLIgEdlmin)anEbgEc k eTAdl;GgÁPaB. 2>2> r)aykarN_cMNUl (The income statement) r)aykarN_cMNUl ¬b¤ r)aykarN_cMeNj nigxat Profit and loss statement b¤ P&L¦ eFIVkareRbóbeFobcMNayTl;nwgcMNUlkñúgmYykMLúgeBlCak;lak;NamYy edIm,IbgðajR)ak; cMeNj b¤xatsuT§. r)aykarN_cMNUlKWCarUbPaBmanclnaénPaBmancMeNj ¬Profitability¦ rbs;s>x>b>Kkñúgry³eBlmYy. 2>3> r)aykarN_clnasac;R)ak; (The statement of cash flows) r)aykarN_clnasac;R)ak;bgðajGMBIkarpøas;bþÚrenAkñúgTunbgVil ¬Working capital¦ rbs; s>x>b>KtaMgBIedImqñaMedayBN’nanUvbNþaRbPBénmUlniFi nigkareRbIR)as;nUvmUlniFiTaMg Gs;enaH. GaCIvkmµxñattUcCaeRcInminRtÚvkarr)aykarN_EbbenHeLIy pÞúyeTAvij BYkeKRtÚvBwgEp¥kelI KeRmagfvikaCa sac;R)ak; ¬Cash budget¦ EdlCa]bkrN_RKb;RKgEdlmanlkçN³pøÚvkarticCag enH EdltamdannUvlMhUrsac;R)ak;EdlcUl nigecjeRkA s>x>b>KkñúgkMLúgeBlNamYy. 60 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  61. 61. saklviTüal½yExµrbec©kviTüanigRKb;RKg edIm,IeFIVkareRbóbeFobr)akarN_enH/ eKRtÚvEtRbmUlpþMútaragtulükar nigr)aykarN_ cMNUl EdleFIVkarsegçbeTAelIRbtibtþikarTaMgLayénqñaMbc©úb,nñ. r)aykarN_TaMgenHKWCaÉksarEdlmanlkçN³sµúKsµajeRcIn EdlRtwmEteRbIeday KNenyükr b:ueNÑaHeTEfmTaMgedaym®nþIhirBaØvtßúpgEdr. enAeBlEdlRtÚv)aneRbIrYmKñaCamYynwg]bkrN_ viPaK vaGacCYyGñkRKb;RKg kñúgkarerobcMEpnkarskmµPaB nigGnaKthirBaØvtßúrbs; s>x>b>K sMrab;R)ak;cMeNj.3> karbegIátr)aykarN_KeRmaghirBaØvtßú karbegIátr)aykarN_KMeraghirBaØvtßúEdlqøgkat;dMeNIrkarkareFIVKeRmagfvika CYyedIm,IGac eFIVkarbþÚrpøas;eKaledAGaCIvkmµrbs;xøÜneTACakarBit. enAeBlbegIát/ KeRmag fvikaRtÚveqøIynwg sMnYrdUcCa ³ etIR)ak;cMeNjb:unµanEdlGaCIvkmµrMBwgnwgTTYl)an? etIcMNayefr ¬Fixed expenses¦ nigcMNayERbRbÜl ¬Variable expenses¦ b:unµan EdlGac[GgÁPaBsMercnUvkMriténkar lk;enaH)an? cMelIycMeBaHsMnYrTaMgGs;enH nig sMnYrdéTeTot KWmansar³sMxan;enAkñúgkarbegIát Epnkar hirBaØvtßúRbkbedayPaBeCaKC½ysRmab; GgÁPaB. EpñkenHnwgepþatelIr)aykarN_cMNUltaragtulükarEdl)aneRKagTuksRmab;GgÁPaB. r)ay karN_ Edl)aneRKagTukTaMgenHeFIVkar)a:n;RbmaNGMBIlT§PaBcMeNj niglkçxNÐ hirBaØvtßúTaMg mUlrbs;GaCIvkmµsRmab;ExGnaKt.BYkvaKWCaPaKpSMénkarbBa©úHbBa©ÚlcMeBaHm©as; NTannigGñk vinieyaKCaskþanuBledIm,Ipþl;hirBaØb,TanEdlRtÚvkaredIm,IkarrIklUtlas;rbs;s>x>b>K. CamYyKñaenHEdr/ edaysarr)aykarN_TaMgenHeFIVKeRmagGMBICMhrhirBaØvtßúrbs; s>x>b>KeBj mYykarbBa©b;éneBlevlaEdl)anBüakrN_TukenaH/BYkvaCYydl;GgÁPaBkñúgkareFIV EpnkarpøÚv cMeBaHPaBxøaMgxaghirBaØvtßúEdlRtUv)aneFIV[RbesIreLIg nigkMeNInGaCIvkmµRbkb eday RbsiT§PaB. edaysarGaCIvkmµEdlRtÚv)anbegIáteLIg manRbvtþiénTinñn½yRbtibtþikarecjBIGIVEdlnwg RtÚvbegIátr)aykarN_KMeraghirBaØvtßúenaH/ Parkic©enHRbEhlCanwgminlM)akdUcEdlvasRmab;kar cab;epþImGaCIvkmµenaHeLIy. 61 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  62. 62. saklviTüal½yExµrbec©kviTüanigRKb;RKg 3>1> KeRmagr)aykarN_cMNUl (The pro forma income statement) enAeBlbegIátKeRmagr)aykarN_cMNUl shRKinmanCeRmIsBIr ³ begIátkarBüakrN_lk; nig work down b¤kMNt;eKaledAR)ak;cMeNj nig Work up. viFIsa®sþfµI eBalKW GgÁPaBeFIVkarkMNt;eKaledAcMnYnR)ak;cMeNj ¬Profit figure¦ ehIy bnÞab;mkkMNt; kRmitkarlk;bu:nµanEdlxøÜnRtÚvEtseRmc[)anenaH. CakarBit/ vamansar³sMxan; edIm,IeFIVkar eRbóbeFobeKaledAlk;enHTl;nwglT§plénEpnkarm:aXItFIg edIm,IkMNt;faetIva Cak;lak;Gt;. eTaHbICaBYkvamanlkçN³CakarbegIátKeRmagk¾eday/ karBüakrN_hirBaØvtßúRtÚvEt Ep¥kelIPaB Cak;Esþg nigbEnßmBIelIenHeTAeTotenaH BYkvaminEmnGIVeRcInCagkaryl;sbþiEdlKµankþI sgÇwm. CMhanbnÞab;mkeTotenaH KWRtUveFIVkar)a:n;RbmaNelIcMNayEdlGaCIvkmµnwgRbtibtþikar EdlTak;TgeTAnwgkarlk;TaMgenaH. enAkñúgGaCIvkmµxñattUcCaeRcIn R)ak;cMeNjRbcaMqñaMRtÚv Etman lkçN³FMRKb;RKan;edIm,IbegIátcMNUlsRmab;eBlevla EdlGgÁPaB)ancMNaykñúgkar RbtibtþikarGaCIvkmµ rYmCamYynwgcMNUlelIkarvinieyaKrbs;BYkeKenAkñúgGaCIvkmµ. 3>2 KMeragtaragtulükar (The pro forma balance sheet) bEnßmBIelIkareFIVKeRmagcMeBaHR)ak;cMeNjsuT§ [b¤xat] rbs; s>x>b>K RtÚvEt begIátKeRmagtaragtulükarEdlKUsbBa¢ak;GMBIRTBüsm,tþi nigbMNulrbs; s>x>b>K. karepþatCa cMbgRcInKWeTAelIplitPaBplcMeNjCaskþanuBlénGaCIvkmµ. edIm,IkarBarnUvckçúvis½yd¾sMxan;enH/ GgÁPaBKYreFIV karerobcMMKeRmag taragtulükarEdlman rayeQµaH ¬cuHbBa¢I¦ elIral;RTBüsm,tþinImYy²Edl GaCIvkmµnwgRtÚvkar nigral;karTamTar ¬Claims¦ ¬bMNul¦ TaMgGs;Tl;nwgRTBüsm,tþi TaMgGs;enaH.4> karRKb;RKg;lMhUrsab;R)ak; The Cash Flow ProjectorCa]bkrN_cMnYyénkarviPaK EdlGacCYyGñkkñúgkarerobcM rMlwkeLIgenAlMhUrecj-cUlénsac;R)ak; edaypþl;enAkarsegçby:agek,aHk,ay enAsßanPaB elIs énsac;R)ak; b¤ xVH (excesses and/or shortages of cash.) . vabegáItenAkarsegçbEdl TamTarkarsMrab;karKNna nig KMeragsMrab;;dUcxageRkam³ 62 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú
  63. 63. saklviTüal½yExµrbec©kviTüanigRKb;RKg sac;R)ak;kñúgéd Cash on-hand sac;R)ak;cUl Incoming cash cMNaysMrab;GaCIvkmµ nig bMNul Business expenses and accounts payable 1> mUldæanénkarRKb;RKgsac;R)ak; r)aykarN_lMhUrsac;R)ak;Car)aykarN_hriBaØvtßúmUldæanmYyEdlraykarCUnshRKas enA crnþlMhUrecj-cUl sMrab;kMLúgeBlNamYy .vapþl;Bt’mand_manRbeyaCn_GMBIliT§PaB begáIt sac;R)ak;BI Rbtibtþkar karEfTaMnigkar BRgIksmtß PaBrbs;va karCYbenA ktaBVkic©énhriBaØvtßú nig TUTat;PaKlaP. vak_pþl;RbeyaCn_dl;GñkRKb;RKg kñúgkarvay tMélRbtibtþikarGtItkal nig eFVIEpn karvinieyaKTunnigskmµPaBhriBaØvtßúénGanaKt nig EfmTaMgpþl;d_GñkvinieyaTun m©as;bMNul >>>>> kñúgkarvaytMélskþanuBlR)ak;cMNUl nigliT§PaBsg;bMNulrbs;shRKas . 2> r)aykarN_sac;R)ak; CaTUeTA r)aykrN_lMhUrsac;R)ak;raykarCUnedayskmµPaBbIRbePT³ o sac;R)ak;BIskmµPaBRbtibtþkarN_ CalMhUrsac;R)ak;BIdMeNIrkarEdlmanT§Bl elI cMNUlsuT§ saF . ]TahrN_ mankarTij lk;CaedIm . o lMhUrsac;R)ak;BIskmµPaBvinieyaKTun Ca sac;R)ak;BIdMeNIrkarEdl)anmkBIkar vinieyaKTunelI RTBüsm,tþiGcrnþ b¤ ry³eBlEvg. ]TahrN_ karlk;-Tij RTBüGskmµ GaKar nig ]bkarN_CaedIm. o lMhUrsac;R)ak;BIskmµPaBhriBaØvtßú Casac;R)ak;dMeNIrkar PaKh‘un tMélRTBpÞal; bMNulénGaCIvkmµ. ]TahrN_karbeBa©j PaKhu‘n . srubénlMhUrsac;R)ak;suT§BIskmµPaBTaMgLayKWCa karekIneLIg b¤ karfycuH sac;R)ak; kñúugkMLugeBlmYy . smtulüsac;R)ak;énRKadMbUg RtUv)anbUkbEnßm eTAkar ekIneLIg b¤ fycuHén sac;R)ak; nigCaliT§plénsmtulüsac;R)ak;enAkMLúgeBl cugeRkay . The Cash Flow Projector bgðajGñkCaCMhankñúgkareRbIR)as;nigrYmbBa©ÚlCamYylMhUrsac;R)ak; bEnßmBisþa dUc CacMNUl cMNaysac;R)ak;GanaKt. edIm,IeRbIR)as;vacaM)ac;bMeBj4 CMhan edIm,IbegáItKMeraglMhUsac;R)ak;³ 63 kariyal½yKNenyünighiBaØvtßú BRgageKalneya)ayKNenyünighiBaØvtßú

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