T 12 Tim 58

fzf;fPL
juk; 13
Mrpupau; mwpTiug;G topfhl;b
tzpff; fy;tpj; Jiw

tpQ; Q hd> njhopy; E l; g g; gP l k;
Njrpa fy;tp epWtfk;
kfufk
2010
fzf;fPL
juk; 13
Mrpupau; mwpTiug;G topfhl;b

(2010 Mk; Mz; b ypUe; J eilKiwKiwg; g Lj; j g; g Lk; . )
tzpff; fy;tpj; Jiw

tpQ; Q hd> njhopy; E l; g g; gP l k;
Njrpa fy;tp epWtfk;
kfufk
2010
i
fzf; f P L
juk; - 13 Mrpupau; mwpTiug;G topfhl;b
 Njrpa fy;tp epWtfk;

Kjyhk; gjpg;G - 2010
tzpff; fy;tpj; Jiw

tpQ; Q hd njhopy; E l; g g; gP l k;
Njrpa fy;tp epWtfk;
kfufk
ii
gzpg;ghsu; ehafj;jpd; nra;jp
2007k; Mz;by; juk; 6> juk;10 vd;gtw;wpy; mwpKfk; nra;ag;gl;l Nju;r;rpfis

mbg;gilahff; nfhz;l fw;wy;-fw;gpj;jy; mZFKiw gbg;gbahf mLj;jLj;jhz;L
fspy; 7Mk;> 8Mk;> 11Mk; juq;fSf;fhd fiyj;jpl;lq;fspy; cs;thq;fg;gl;lJld;
2009 ,y; mJ f.ngh.j cau;ju tFg;Gf;Fupa fiyj; jpl;lq;fSf;Fk; tpupTgLj;Jtjw;F
Njrpa fy;tp epWtf fiyj;jpl;l tbtikg;ghsu;fs; ntw;wpfz;Ls;sdu;. ,jd;fhuzkhf>
12Mk;> 13Mk; juq;fspy; gy;NtW ghlq;fs; mtw;Wf;Fupa ghlj;jpl;lq;fs; Mrpupau;
mwpTiug;G topfhl;bfs; khztuplj;jpy; tpUj;jp nra;ag;gl Ntz;ba Nju;r;rpfs;>
Nju;r;rp kl;lq;fs; vd;gd njhlu;ghf tpupthd jfty;fs; ,g;NghJ Kd;itf;fg;gl;
Ls;sd. ,j;jfty;fs; jkJ ghlk; njhlu;ghd fw;wy;-fw;gpj;jy; re;ju;g;gq;fis
tFj;Jf; nfhs;tjw;F Mrpupau;fSf;Fj; Jizahf mikAk;.
fiyj; jpl;lk; tbtikg;Nghuhy; fdp\;l ,ilepiy (6-9) rpNu\;l ,ilepiy (10-

11) juq; f Sf; F cupa fiyj; j pl; l q; f isj; jahupg; g jw; f hff; ifahz; l
mZFKiwapYk; ghu;ff ; NtWgl;l Xu; mZFKiw f.ngh.j cau;ju ghlq;fSf;Fupa
Mrpupau; mwpTiug;G topfhl;bfisj; jahupg;gjw;fhfg; gpd;gw;wg;gl;Ls;sJ vd;gijf;
Fwpg;gpl tpUk;GfpNwd;. 6> 7> 8> 9> 10> 11Mk; juq;fspy; ghl tplaq;fisf;
fw;gpf;Fk;NghJ gpd;gw;w Ntz;ba fw;wy;-fw;gpj;jy; mZFKiwfs; njhlu;ghf
Mrpupau;fs; Fwpj;j khjpup xd;wpd;ghy; topg;gLj;jg;gl;ldu;.
vdpDk; f.ngh.j cau;ju tFg;Gf;Fupa ghlj;jpl;lq;fSk; Mrpupau; mwpTiug;G

topfhl;bfSk; Mrpupau;fs; jkJ tpUg;gpd;gb nraw;gLtjw;fhd Rje;jpuj;ij caupa
kl;lj;jpy; mDgtpg;gjw;Fk; ,lkspf;Fk; tifapy; jahupf;fg;gl;Ls;sd. ,t;tifapy;
Fwpj;j ghl myFfSf;F my;yJ ghlj;Jf;F (Lesson) cupa Nju;r;rpiaAk; Nju;r;rp
kl;lj;ijAk; tpUj;jp nra;tjw;fhf cj;Njr fw;wy; Kiwfspy; jhk; tpUk;gpa
Kiwfis Mrpupau;fs; gad;gLj;JjNy vjpu;g;ghu;f;fg;gLfpwJ.
jhk; gad;gLj;Jk; fw;gpj;jy; mZFKiw kfpo;r;rp mspg;gjhfTk; tpidj;jpwd;

cilajhfTk; mikAk; tpjj;jpy; gad;gLj;jp khztu;fis cj;Njr Nju;rr ; p> Nju;rr
; p
kl;lq;fs; vd;gtw;wpd;ghy; ,l;Lr; nry;Yk; gzpapy; Mrpupau;fs; FiwNtJk; ,d;wp
epiwNtw;Wjy; Ntz;Lk;. f.ngh.j cau;ju guPl;irapd; Kf;fpaj;Jtk;> mg;guPl;ir
njhlu;ghf fy;tpj; Jiwiar; rhu;e;j rfyUk; fhl;Lk; fuprid Mfpatw;iwf;
fUj;jpw; nfhz;Nl MrpupaUf;F ,t;thwhd Rje;jpuj;ij toq;fj; jPu;khdpf;fg;gl;lJ
vd;gijAk; ,q;F Fwpg;gpl tpUk;GfpNwd;.
,e;j Mrpupau; mwpTiug;G topfhl;b Mrpupau;fSf;F ,d;wpaikahj xU ife;E}yhf

mikal;Lk; vdg; gpuhu;j;jpf;fpd;Nwd;. vkJ (khztu;fspd;) gps;isfspd; mwpTf;
fz;iz jpwg;gjw;F ,e;j Mrpupau; mwpTiug;G topfhl;bapy; mlq;fpAs;s jfty;fs;
fw;gpj;jy; Kiwfs;> mwpTWj;jy;fs; vd;gd vkJ Mrpupau;fSf;F Kiwahd
topfhl;ly;fis toq;Fk; vdg; ngupJk; vjpu;ghu;f;fpd;Nwd;.
fyhepjp cghyp Nrju

gzpg;ghsu; ehafk;
Njrpa fy;tp epWtfk;
iii
Kd; D iu
,e;j Mrpupau; mwpTiug;G topfhl;b 2010 Mk; Mz;L njhlf;fk; 13 Mk;

juj;jpw;Fupa fw;wy; - fw;gpj;jw; nrad;Kiwia Mrpupau;fs; xOq;fikj;Jf;
nfhs;sg;gadspg;gjhFk;. ,e;j topfhl;b E}iyj; jahupg;gjw;F mbg;gilahff;
nfhs;sg;gl;l ghlj;jpl;lk; ,Jtiuapy; eilKiwapy; ,Ue;j ghlj;jpl;lj;jpypUe;J
NtWgl;ljhFk;. ,J Nju;r;rpfis mbg;gilahff; nfhz;l ghlj;jpl;lkhf mike;
jpUg;gNj mt;NtWghlhFk;. ,q;F jug;gl;Ls;s Nju;rr ; pfis ,j;juj;jpNyNa mila
Kbahky; Nghf ,lKz;L. rpyNtis mjw;fhf ePzl ; fhyk; vLf;fyhk;. vdpDk;>
Nju;r;rp kl;lq;fisAk; me;je;j Nju;r;rp kl;lq;fspd; fPo;j; jug;gl;Ls;s fw;ww;NgW
fisAk; ,j;juk; Kbtjw;Fs; miljy; mtrpak; MFk;. vdNt> ,j;juj;jpw;Fupa
ghlq;fisj; jpl;lkpl;Lf; nfhs;tjw;F> Nju;r;rp kl;lq;fSk; fw;ww; NgWfSk;
JizahFk;. ,f;fw;ww; NgWfis fw;wy; - fw;gpjj ; y; nrad;Kiwapd; FwpfN ; fhs;fis
tFj;Jf;nfhs;tjw;Fk; tFg;giw kjpgg
; l
P L
; fUtpfisj; jahupjJ
; f; nfhs;tjw;fhd
epajpfshf gad;gLj;JtJ Fwpj;Jk; ftdk; nrYj;j Ntz;Lnkd vjpu;ghu;f;fg;gL
fpd;wJ. NkYk;> ,g;ghlj;ijg; gapYk; NghJ crhTtjw;Fupa Nkyjpf E}y;fs;
,izaj;jsq;fs; (web site) vd;gd Fwpj;J khztu;fSf;F mwpT+l;Ltjw;Fk;
,e;j Mrpupau; mwpTiug;G topfhl;b Jizahf mikAk;.
,q;F jug;gl;Ls;s cj;Njr nraw;ghLfs; ePq;fs; Mf;fG+u;tkhd Mrpupau;

fshf nraw;gLtij Nehf;fhff; nfhz;L khjpupr; nraw;ghLfshf jug;gl;Ls;sJ
vdf; fUjpf;nfhs;f. Fwpg;ghf Mrpupau; ika tFg;giwr; nrad;Kiwia khw;wp>
khztu; ikar; nrad;Kiwahf khw;wp mikj;jNy ngupJk; vjpug ; hu;ff
; g;gLfpdw
; J.
vdNt> khztiu E}y; crhTif> ,izag; gad;ghL Kjyhd Njly;fspd;
ghy; ,l;Lr; nry;yj;jf;fthW fw;wy; tha;g;Gf;fis cUthf;FtJ Fwpj;J kpfTk;
ftdk; nrYj;jy; Ntz;Lk;. fw;gpj;jypd; NghJ kuG uPjpahd Kiwapy; Fwpg;G
toq;Ftjw;Fg; gjpyhf ftu;r;rpfukhd tifapy; Gj;jwpT> Nfhl;ghLfs; Kjyhd
tw;iw Kd;itj;jy; Ntz;Lk;. mjw;fhf ,g;Gjpa tFg;giwapy; njhopy;El;gj;ij
cr;r mstpy; cgNahfg;gLj;Jk; njhlu;ghly; Kiwfisg; gad;gLj;JtJ Fwpj;J
ftdk; nrYj;j Ntz;Lk;. vdNt> Gjpa njhopy;El;g rhjdq;fis ,ad;wsTf;F
Mf;fG+u;tkhf gad;gLj;JtJ mtrpakhFk;.
13Mk; juj;jpy; ,g;ghlj;ijf; fw;fj; njhlq;Fk; cq;fs; khztu;fSf;F

,g;ghlj;jpl;lk; Fwpj;J njspTgLj;JtJ gaDilajhFk;. tUlk; KOtJk;
eilKiwg;gLj;j vjpu;ghu;f;Fk; cq;fsJ fw;wy; - fw;gpj;jy; jpl;lj;ij mwpKfQ;
nra;tjhy; fw;wypd;ghy; mk;khztu;fspd; Mu;tj;ijj; J}z;lyhk;. NkYk;> KOg;
ghlj;jpl;lj;ijAk; fw;gjw;F khztu;fs; ghlrhiyapd;ghy; <u;f;fg;gLtjw;Fk;
iv
mJ JizahFk;. Gjpa fiyj;jpl;l kWrPuikg;gpd; Clhf tFg;giwf; fw;wy; -
fw;gpjj
; w; nrad;Kiwapy; njspthd khw;wj;ij Vw;gLj;Jtjw;fhf ,g;ghlj;jpll
; j;ij
Ak; Mrpupau; mwpTiug;G topfhl;bapy; jug;gl;Ls;s nraw;ghLfisAk; gad;gLj;jp
cq;fsJ Mf;fj; jpwid tpUj;jp nra;J nfhs;SkhW Ntz;Lfpd;Nwd;.
,e;j Mrpupau; mwpTiug;G topfhl;biaj; jahupg;gjpy; gq;fspg;Gr; nra;j

fy;tpkhd;fSf;Fk; Mrpupau;fSf;Fk; Njrpa fy;tp epWtf mjpfhupfSf;Fk; vdJ
tpNrl ed;wpiaj; njuptpf;fpd;Nwd;. ,g;gzpapy; topfhl;ly; toq;fpa gzpg;ghsu;
ehafk; fyhepjp cghyp Nrju mtu;fSf;Fk; ,e;E}iy mr;rpl;L ghlrhiyfSf;F
tpepNahfpf;Fk; nghWg;ig Vw;Ws;s fy;tp ntspaPl;L Mizahsu; ehafk; cl;gl
Vida gzpahsu;fSf;Fk; vdJ ed;wpiaj; njuptpff ; pdN
; wd;. ,e;E}ypy; mlq;fpAs;s
tplaq;fs; njhlu;ghf cq;fsJ Mf;fG+u;tkhd fUj;Jf;fis vdf;F mDg;gp
itg;gPu;fshapd; ed;wpAilatdhNtd;.
tpky; rpak; g yhnfhl

cjtpg; gzpg;ghsu; ehafk;>
ghlj;jpl;l mgptpUj;jp.
v
fy;tp ntspaPl;L Mizahsu; ehafj;jpd; nra;jp
murpdhy; rfy ghlrhiy khztu;fSf;Fk; ghlE}y;fs; ,ytrkhf toq;fg;gLt

Jld; Mrpupau;fSf;F Mrpupau; mwpTiug;G topfhl;bfSk; toq;fg;gLtjhdJ
fw;wy; - fw;gpjj
; y; eltbf;iffis cr;rg; gad;kpff
; jhf Mf;Ftijf; FwpfN
; fhshff;
nfhz;ljhFk;.
ghlj;jpl;lj;jpy; Fwpg;gplg;gl;Ls;s Nju;r;rpfis khztu;fs; milAk; nghUl;L

tpidj;jpwd; kpff ; fw;wy; - fw;gpjj
; y; nraw;ghLfspD}lhf khztu;fis topelj;Jk;
egu; MrpupaNuahthu;. vdNt> cq;fs; nghWg;ig kpfj; njspthf tpsq;fp> ,t;
Mrpupau; mwptiug;G topfhl;bia cr;rg; gaidg; ngWk; tifahfg; gad;
gLj;Jq;fs;. mjd; %yk; fw;gpj;jy; nraw;ghL njhlu;gpy; ey;ywpT ngWtjD}lhf
fw;wy; nraw;ghl;bypUe;J khztu;fs; cr;rg; gaidg; ngw;Wj; Nju;rr ; p kl;lq;fis
milAk; nghUl;L mtu;fSf;F mwpT+l;Lk; nghWg;G cq;fisr; rhu;e;jNj.
jw;fhy cyfpd; rthy;fis ntw;wpnfhs;Sk; khztu; guk;giunahd;iw cUthf;

Fk; ghupa gzpapy; <Lgl;Ls;s cq;fSf;F ,jd; %yk; fw;wy; - fw;gpj;jy;
nraw;ghLfspy; gz;Gj; ju Nkk;ghl;il Vw;gLj;j KbAk; vd ek;GfpNwd;.
lgps;A. vk;. vd;. N[. G];gFkhu

fy;tp ntspaPl;L Mizahsu; ehafk;
fy;tp ntspaPl;Lj; jpizf;fsk;

‘,RUgha’
gj;juKy;y
2010.07.21
vi
newpg; g Lj; j y; : fyhepjp cghyp vk;. Nrju> gzpgg
; hsu; ehafk;>
Njrpa fy;tp epWtfk;.
MNyhrid : jpU. tpky; rpak;gyhq;nfhl> cjtpg; gzpg;ghsu; ehafk;>

ghlj;jpl;l mgptpUj;jp> Njrpa fy;tp epWtfk;.
jpl; l kplYk; ,izg; G k; :

1. jpUkjp gp. vr;. FRkhtjp> nraw;jpl;l mjpfhup>
tzpff; fy;tpj; Jiw> Njrpa fy;tp epWtfk;.
2. fyhepjp. m. rptNdruh[h> gpujhd nraw;jpl;l mjpfhup>
ghlj; j pl; l f; FO:

2. jpUkjp gp. vr;. FRkhtjp> nraw;jpl;l mjpfhup>
3. jpU. v. gP. tpN[#upa> gpujhd nraw;jpl;l mjpfhup>
4. jpUkjp vk;. V. ,e;jpuh gj;kpdp ngNuuh> nraw;jpl;l mjpfhup>
5. jpU. v];. Nf. gpughfud;> nraw;wpl;l mjpfhup>
6. jpU. v];. Mu;. uj;d[Pt> cjtpr; nraw;jpl;l mjpfhup>
7. jpU. B. vy;. rP. Mu;. m[pj;Fkhu> cjtpr; nraw;jpl;l mjpfhup>
kPsha;Tf; FO:
1. jpU. mdpy; [ae;j ngu;zhe;J> rpNul;l tpupTiuahsu;>
=[atu;j;jdGu gy;fiyf;fofk;.
2. jpU. jahde;j mk;gyq;nfhl> rpNul;l tpupTiuahsu;>
=[atu;j;jdGu gy;fiyf;fofk;.
3. jpU. b. ju;kuh[h> gl;laf; fzf;fhsu;
4. fyhepjp. vk;. my;gpul;> rpNul;l tpupTiuahsu;>
Nguhjidg; gy;fiyf;fofk;.
5. fyhepjp. f. fN[e;jpuh> rpNul;l tpupTiuahsu;>
nfhOk;Gg; gy;fiyf;fofk;.
vii
tsthsu; FO:
1. jpUkjp. rpupkh ehzaf;fhu> Mrpupa MNyhrfu;>
tyaf; fy;tpg; gzpkid> my;gpba.
2. jpU. vk;.vr;. vk;. G`hup> Mrpupau; MNyhrfu;>
tyaf; fy;tpg; gzpkid> Nffhiy.
3. jpU. v];. ghyRg;gpukzpak;> Kfhikahsu;>
Mrpupau; epiyak;> griw.
4. jpU. ]p.vy;.vk;. eth];> Mrpupa MNyhrfu;>
tyaf; fy;tpg; gzpkid> ,g;ghfKt.
5. jpU. I. B. gpNukjpyf> Mrpupau; Nrit>
fud;njdpa kj;jpa tpjj ; pahyak;.
6. jpUkjp. ePj;jh Fzjpyf> Mrpupau; Nrit>
kj;jpa kfh tpjj ; pahyak;> N`hkhfk.
7. nry;tp. mNdhkh Fzjpyf> Mrpupau; Nrit>
rhe;j fd;dpau; klk; tpjj ; pahyak;> kpyhfpupa.
8. jpU. a+. gP. ju;kjhr> Mrpupau; Nrit>
m / jyht k`h tpjj ; pahyak;> jyhit.
9. jpU. <. vk;. etuj;d> Mrpupau; Nrit>
rpup guhf;fpuk Njrpa ghlrhiy> nfhNgfd
10. jpU. Mu;. gP. uh[gf;r> Mrpupau; Nrit>
Mde;j ikjpup Njrpa ghlrhiy> gdhq;nfhil.
11. jpU. a+. V. Vfdhaf> Mrpupau; Nrit>
kh /rhe;j Njhk]; Njrpa ghlrhiy> khj;jis.
12. jpU. v];. gy;Ny Mur;rp> Mrpupau; Nrit>
f / n`hud tpj;jpahuj;d gy;fiyf;fofk;> n`hud
13. jpU. gP. vk;. v];. jprehaf;f> Mrpupau; Nrit>
=Rkq;fy kj;jpa kfh tpj;jpahyak;> thupanghy.
14. jpU. fpj;rpup. Vf;fehaf;f> Mrpupau; Nrit>
m / eptq;jf kfh tpj;jpahyak;> mDuhjGuk;.
15. jpUkjp. Nf. V. epye;jp> Mrpupau; Nrit>
Nk / [a ju;kghy tpj;jpahyak;> gd;dpg;gpl;ba.
16. jpUkjp. vr;. vk;. vd;. vk;. N`uj;> Mrpupau; Nrit>
Nk.kh / [a ju;kghy tpj;jpahyak;> gd;dpg;gpl;ba.
17. jpU. vk;. Nf. nuhl;upNfh> Mrpupau; Nrit>
ngh / Njhg;ghntt k.k.tp. nghyd;dWt.
18. jpUkjp. vk;. [P. Ngkyjh> Mrpupau; Nrit>
ngh / NrthKf;j fjTu eNthj;jpa tpj;jpahyak;> nghyd;dWt.
19. jpU. v];. rpupyhy;> Mrpupau; Nrit>
ty;fk `p re;jhjp];r k.tp.> ty;fk> gz;lhufk.
20. jpU. ftpe;jpu rk;gj;> Mrpupau; Nrit>
ngh/ ep / nrtdgpba> k.tp. nghyd;dWt.
viii
kPs;ghu;itf; FO:
2. jpU. v];. Nf. gpughfud;> nraw;wpl;l mjpfhup>
jkpo; nkhopngau; g ; G cjtp:

1. jpU. ]p.vy;.vk;. eth];> Mrpupa MNyhrfu;>
tyaf; fy;tpg; gzpkid> ,g;ghfKt.
2. jpU. vk;.vr;. vk;. G`hup> Mrpupau; MNyhrfu;>
tyaf; fy;tpg; gzpkid> Nffhiy.
3. jpU. v];. ghyRg;gpukzpak;> Kfhikahsu;>
Mrpupau; epiyak;> griw.
fzpdpj; njhopDl;gk;:
nry; t p. fkyNtzp fe; i jah>
tpQ;Qhd njhopDl;gg;gPlk;>
Njrpa fy;tp epWtfk;.
NtW Nritfs;:
jpUkjp. aKdh rP . N`thtpj; j huz>
tzpff;fy;tpj;Jiw.
jpUkjp. G]; g h mkurpq; f >
tzpff;fy;tpj;Jiw.
tiygpd; d y; :
www.nie.lk
ix
cs; s lf; f k;
gf; f k ;
gzpg;ghsu; ehafj;jpd; nra;jp ..................................................................... iii
Kd;Diu ......................................................................................................... iv
fw;wy;NgWfSk;> khjpupr; nraw;ghLfSk; ................................................. 01 - 183
ghlrhiyia mbg;gilahff; nfhz;l kjpg;gPLfs; ................................ 184 -199
x
fw;ww;NgWk;
khjpupr; nraw;ghLfSk;
Nju;r;rp 12.0 : ,yq;iff; fzf;fPl;L epakq;fisg;
gad;gLj;Jthu;.
Nju;r;rpkl;lk; 12.1 : ,yq;iff; fzf;fPl;L epakq;fspd; rl;luPjpahd

gpd;dzpiag; gFg;gha;T nra;thu;.
ghlNtisfs; : 06
fw;wy; NgWfs;:
• 1995k; Mz;L 15 Mk; ,yf;f ,yq;iff; fzf;fPl;L> fzf;fha;T epakq;fs;

rl;lj;jpy; fhzg;gLk; tplaq;fspd; Kf;fpaj;Jtj;jpidr; Rl;bf; fhl;Lthu;.
• fzf;fl P L
; epakf; FOtpd; flikg;ghq;F> ,yq;iff; fzf;fl P L
; fzf;fha;Tg;
guprPyidr; rigapd; flikg;ghq;F vd;gitfs; fzf;fl P L
; f;Fg; nghUj;jkhf
mikfpd;w Kiwapid tpgupj;Jf; fhl;Lthu;.
• ,yq;if gl;laf; fzf;fhsu; epWtdj;jpd; flikg;ghq;fpid tpgupj;Jf;
fhl;Lthu;.
• ePbj;j tho;tpw;Fj; Njitahd rl;luPjpahd %y Mtzq;fis eilKiw
uPjpahfg; gad;gLj;Jtjw;Fj; J}z;lg;gLthu;.
• rl;ltpjpfis cUthf;fy; njhlu;gpy; fhzg;gLk; epWtd uPjpahd Kf;fpaj;Jtj;
jpid cWjpg;gLj;Jthu;.
fw;wy; - fw;gpj;jy; nranyhOq;Ffs;:
gpuNtrk;:
• tzpfnkhd;wpd; 2009.03.31k; jpfjpapy; fhzg;gl;l ,Wjpr; ruf;fpUg;Gf;

fpuak; &gh 200,000 MFk;. mt;tpUg;Gf;fspd; Njwpa Njwj;jf;f ngWkjp
&gh 180,000 MFk;.
• epjpf$
; w;Wf;fspy; ,Wjpr; ruf;fpUg;G 200,000 &ghtpyh my;yJ 180,000 &ghtpyh
ntspgg ; Lj;jg;gLk; vd tpdh vOg;Gtjd; %yk; fye;Jiuahliy Muk;gpff ; Tk;.
• fzf;fPl;bd; %yk; Kd;itf;fg;gLk; jfty;fs; cz;ikahdjhfTk; epaha

khdjhfTk; ,Ug;gjw;Fg; gy;NtW epWtdq;fs;> FOf;fs; vd;gdtw;wpd;
%yk; mjw;fhd gy;NtW rl;ltpjpfs;> rpghu;Rfs; Nghd;wd Vw;gLj;jg;gl;bUg;gp
Dk; mtw;Ws; fzf;flP L
; epakq;fs; Kf;fpakhdit vdf; fye;JiuahlTk;.
1
fw;wy; njhlu;ghf Kd;nkhopag;gLk; MNyhridfs;:
• gpd;tUk; jiyg;Gf;fSs; xt;nthU FOf;fSf;Fk; fpilf;Fk; jiyg;gpd;

kPJ ftdQ; nrYj;jTk;.
• fzf;fPl;L epakf;FO
• ,yq;iff; fzf;fPl;L fzf;fha;T epakg; guprPyidr; rig
• ,yq;ifg; gl;laf; fzf;fhsu; epWtdk;
• thrpgG
; g; gj;jpuj;jpid thrpff
; topgg
; Lj;jp gpdd
; u; jiyg;gpwN
; fw;g jfty;fis
ntspg;gLj;Jtjw;F topfhl;lnyhd;iw toq;Fq;fs;.
• 1995 Mk; Mz;L 15 Mk; ,yf;f ,yf;if fzf;fPl;L> fzf;fha;T epakr;
rl;lj;jpid mwpKfg;gLj;Jtjw;F MNyhrid toq;fTk;.
• xt;nthU FOf;fSf;Fk; fpilf;Fk; jiyg;Gf;fis mwpKfg;gLj;Jtjw;F
MNyhrid toq;fTk;.
• xt;nthU FOf;fSf;Fk; fpilj;j jiyg;Gf;fs; fzf;fPl;by; Vw;gLj;Jk;
jhf;fj;ijf; Nfl;lwpaTk;.
• mt;thwhdnjhd;W Njhd;Wtjw;F mbg;gilahf mike;j fhuzq;fisf;
Nfl;lwpaTk;.
• FOj; Njbawpjy;fis Mf;fg+u;tkhfTk; xUikg;ghl;LlDk; KO tFg;gpwF
; k;
Kd;itg;gjw;F Maj;jkhfTk;.
ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;:
• Fwpg;ghf ,dq;fz;l Kaw;rpahz;ikfspy; tpahghu epWtdnkhd;W epjpf;

$w;Wf;fs; jahupjj
; y;> mtw;iw Kd;itj;jy; Nghd;w re;ju;gg
; q;fspy; ,yq;iff;
fzf;fPl;L epakq;fspd; rpghu;Rfisg; gpd;gw;Wjy; Ntz;Lk; vd;gJ 1995
Mk; Mz; L 15 Mk; ,yf; f ,yq; i ff; fzf; f P l ; L > fzf; f ha; T r;
pd; %yk; njspTWj;jg;gLfpd;wJ.
rl;lj;jpd
• 1995 Mk; Mz;L 15 Mk; ,yf;f ,yq;iff; fzf;fPl;L> fzf;fha;Tr;

rl;lj;jpy; FwpjJ
; f; fhl;lg;gl;Ls;s tpjpKiwfSf;Nfw;g ,yq;iff; fzf;fl
P L
; >
fzf;fha;Tg; guprPyidr; rig cUthf;fg;gl;Ls;sJ. ,r;rl;lj;jpd; %yk;
,yq;if gl;laf; fzf;fhsu; epWtdj;jpwF
; ,yq;if fzf;fl
P L
; epakq;fisj;
jahupj;jy;> mtw;wpid cWjpg;gLj;jy; vd;gtw;Wf;F cjtpahf mikAk;.
2
• tpNrlkhd Kaw;rpahz;ikfspy; epjpf;$w;Wf;fisj; jahupf;Fk;nghOJ
,yq;iff; fzf;fPl;L epakq;fs; gpd;gw;wg;gl;Ls;sjh vd;gjid gupNrhjid
nra;tjw;Fk;@ mt;thW ,y;yhtpbd; mjw;Fj; Njitahd eltbf;iffis
Nkw;nfhs;tjw;Fk; ,yq;iff; fzf;fPl;L> fzf;fha;T epakg; guprPyidr;
rigf;F mjpfhuk; toq;fg;gl;Ls;sJ.
,yq;ifg; gl;laf; fzf;fhsu; epWtdj;jpd; njhopw;ghLfSf;fhd

cjhuzq;fs;:
• jifikfisg; ngw;Wf; nfhLg;gjw;Fg; guPl;irfis elhj;JjYk; mjw;Fj;

Njitahd ghltpjhdq;fisj; jPu;khdpj;jYk;.
• khztu; fy;tpg; gapw;rp> Nkw;ghu;it> fl;Lg;ghL vd;gtw;iw Nkw;nfhs;sy;.
• njhopy;rhu; epakq;fisr; rupahf elhj;jpr; nry;tJld; epakq;fisg; Ngzpr;

nry;tjw;fhd KiwfisAk; mtw;Wld; njhlu;ghditfisAk; r%fj;jpw;F
mwpKfg;gLj;jy;.
• fzf;fPLk; mjw;Fupa ghlq;fs; njhlu;gpYk; Ma;Tfs; nra;tjw;F Cf;fg;

gLj;Jjy;.
• njhopy;rhu; eyd;fisAk; jd;dk;gpf;ifAk; ghJfhj;jy;
• 1995 Mk; Mz;L 15 Mk; ,yf;f ,yq;iff; fzf;fPL> fzf;fha;T epakr;

rl;lj;jpd; %yk; fpilf;fg; ngw;w rl;l epajpfspd; mjpfhuj;jpdbg;gilapy;
Fwpj;j tzpf epWtdq;fsJ NjitfSf;fhf epakq;fis cUthf;fy;>
eilKiwg;gLj;Jjy;> kWrPuikg;Gr; nra;jy; vd;gdtw;iw Nkw;nfhs;sy;.
3
Nju;r;rpkl;lk; 12.2 : fzf;flP L
; f; nfhs;iffs;> fzf;fl
P L
; kjpgg
; L
P fspy;
khw;wk; my;yJ tOf;fs; njhlu;ghff; fzf;F
itj;jy;fisAk;> ntspg;gLj;jy;fisAk;
Nkw;nfhs;thu;.
ghlNtisfs; : 04
fw;wy; NgWfs;:
• fzf;fPl;Lf; nfhs;iffs;> fzf;fPl;L kjpg;gPL> fzf;fPl;L tOf;fs; vd;gd

njhlu;ghd fzf;fPl;L epakq;fisj; njspTgLj;Jthu;.
• fzf;fPlL
; epakk; 10 ,w;F Vw;g nfhLf;fy; thq;fy;fisAk; epfo;TfisAk;
fzf;Ffspy; gjpthu;.
• fzf;fl
P L
; epakk;> 10 ,w;f mika Kf;fpakhd jfty;fis ntspgg
; Lj;Jthu;.
• thrpg;Gg; gj;jpuj;jpid guprPyid nra;J Njitahd jfty;fis tpisthfg;
ngw;Wf; nfhs;thu;.
• khw;wq;fSf;F ntw;wpfukhf Kfq;nfhLg;gjw;F J}z;lg;gLthu;.

gpuNtrk;:
• tiuaWf;fg;gl;l re;Njhrk; fk;gdpapd; 2009.03.31k; jpfjpapy; Kbtile;j

tUlj;Jf;fhd epjpf; $w;Wf;fspy; ntspg;gLj;jg;gl;l jfty;fs; rpy fPNo
jug;gLfpd;wd.
• 2009.03.31k; KbTw;w Mz;bd; tupf;F gpd;duhd ,yhgk; &gh 200,000
• 2008.04.01k; jpfjpapy; ,yhgel;lf;fzf;F kPjp &gh 50,000
• 2009.03.31k; jpfjpapy; ,ae;jpuk; fpuaj;jpy; &gh 250,000 mj;jpfjpapy;
,ae;jpu ngWkhdj;Nja;T Vw;ghL &gh 100,000
• ngWkhdj;Nja;Tf; nfhs;if Neu;Nfhl;L Kiwapy; rkkhd 10 tUlj;
jtizfisf; nfhz;lJ. epjpahz;L fhyj;jpy; gpd;tUk; jfty;fs;
,dq;fhzg;gl;ld.
• ,ae;jpuq;fspd; gad;gL MAl;fhyj;jpid kPs;gupNrhjid nra;jNghJ
mJ ,uz;L tUlq;fshy; mjpfupf;Fk; vd kjpg;gplg;gl;lJ.
4
• 2007.10.01e; jpfjpapy; &gh 20,000 f;F nfhs;tdT nra;j jsghlq;fs;
me;epjpahz;bd; nfhs;tdTf; fzf;fpy; cs;slf;fg;gl;bUe;jJ. jsghlq;
fSf;F Neu;Nfhl;L Kiwapy; 10% ngWkhdj;Nja;T nra;ag;gl;bUe;jJ.
• nfhs;tdT nra;ag;gl;l tUlj;jpypUe;J ,e;j jsghlq;fSf;F xLq;F
ghfKiwapy; 10% ngWkhdj;Nja;T nra;tjw;F Kfhikj;Jtk; jPuk
; hdpj;
Js;sJ.
• Nkw;$wg;gl;l jfty;fis mbg;gilahff; nfhz;L gpd;tUk; tplaq;fs;

ntspg;gLk; tifapy; fye;Jiuahliy Nkw;nfhs;Sq;fs;.
• fzf;fPl;Lf; nfhs;iffs;
• fzf;fPl;Lf; nfhs;iffspd; khw;wq;fs;
• fzf;fPl;L kjpg;gPL
• fzf;fPl;L kjpg;gPLfspd; khw;wq;fs;
• fzf;fPl;L tOf;fs;
• fzf;fPlL; f; nfhs;iffs;> fzf;fPlL
; kjpg;gPLfspd; khw;wq;fSk; tOf;fSk;
epjpf; $w;Wf;fspd; mbg;gilfspy; jhf;fj;ij Vw;gLj;Jk; vd;gij njspTg;
gLj;jTk;.

• fzf;fPl;Lf; nfhs;iffs;
• fzf;fPl;L kjpg;gPl;bd; khw;wq;fs;
• fzf;fPl;L tOf;fs;
• toq;fg;gl;l thrpg;Gg;gj;jpuj;ijg; guprPyid nra;J xt;nthU FOtpw;Fk;
fpilf;Fk; jiyg;gpid tiutpyf;fzg;gLj;Jq;fs;.
• jiyg;gpw;Fupa cjhuzq;fis Kd;itg;gjw;F MNyhrid toq;fTk;.
• tiuaWf;fg;gl;l re;Njhrk; fk;gdpapd; jfty;fis jiyg;Gf;Nfw;g njupT
nra;a topfhl;lTk;.
• mj;jfty;fs; epjpf; $w;Wf;fspd; mbg;gilfspy; jhf;fj;ij Vw;gLj;Jk;
tpjj;ij Kd;itAq;fs;.
; k;
5
• ,yq;iff; fzf;fPl;L epakk; 10 - fzf;fPl;Lf; nfhs;iffs;> fzf;fPl;L

kjpg;gPLfspd; khw;wq;fs;> tOf;fs;.
(Accounting Policies, Changes in Accounting Estimates and Errors)
• fzf;fPl;Lf; nfhs;iffs; (Accounting Policies)

• epWtdnkhd;wpy; epjpf$; w;Wf;fisj; jahupfF
; k;NghJk;> Kd;itf;
Fk;NghJk; gpd;gw;wg;gLk; Fwpj;j jj;Jtq;fSk; kuG uPjpahd
mbg;gil tpjpKiwfSk; tpjg;GiufSk; fzf;fPl;Lf; nfhs;if
fshFk; vd mwpKfg;gLj;jyhk;.
cjhuzk; :
• ngWkhdj; Nja;tply; nfhs;if

• ruf;fpUg;G kjpg;gply; nfhs;if
• tUkhdq;fis ,dq;fhZk; nfhs;if
• tupf;nfhs;if
• fzf; f P l ; L f; nfhs; i ffisj; njupT nra; j y;
nfhLf;fy; thq;fy;fs;> epfo;Tfs; njhlu;ghff; Fwpjj ; tplankhd;Wf;Ff;

fzf;fPl;L epaknkhd;W cWjpahd cupj;Jilajhf ,Ug;gpd; me;
epakj;jpwF
; Vw;gf; fzf;fl
P L
; f; nfhs;iffs; jPuk ; hdpff; g;gly; Ntz;Lk;.
mt;thW ,y;yhJtpbd; gpd;tUk; tplaq;fisg; g+u;jj ; p nra;J nfhs;sf;
$bathW Kfhikj;Jtj;jpd; jPuk ; hdj;jpd; mbg;gilapy; nfhs;iffis
cUthf;fp mtw;iwg; gpd;gw;wy; Ntz;Lk;.
(1) epjpf;$w;Wf;fspd; jfty;fs; mtw;iwg; gad;gLj;JNthu;fsJ

NjitfSf;F mD$ykhdjhf ,Uf;f Ntz;Lk;.
(2) epjpf; $w;Wf;fs; %yk; Kd;itf;fg;gLk; jfty;fs; gpd;tUk;

tplaq;fs; njhlu;ghf ek;gfj;jd;ikia cWjpg;gLj;jf;$bajhf
,Uj;jy; Ntz;Lk;.
(m) epjp epiyikfs;> ,yhgj;jd;ik> fhRg;gha;rr

; y;fs; vd;gd
ek;gfj;jd;ikia ntspg;gLj;jf;$bajhf ,Uj;jy;.
(M) tplaj;Jf;F nghUj;jKilajhf ,Uj;jy;.
(,) eLepiyikj;jd;ik nfhz;ljhf ,Uj;jy;.
(<) ek;gfj;jd;ik nfhz;ljhf ,Uj;jy;.
6
• epWtdnkhd;W jdJ fzf;fPl;Lf; nfhs;iffis ,UKiwfspy; khw;wk;
nra;ayhk;.
• fzf; f P l ; L epakj; j pd; Njitg; g hl; b d; mbg; g ilapy; .

my; y J
• epWtdj;jpd; epjpepiyikfs;> nraw;ghl;Ljpwd; kw;Wk; fhRg;

gha;r;ry;fspy; Kd;diu tpl ek;gfj;jd;ik nfhz;ljhd jfty;
fis toq; f f; $ bajhf ,Ug; g pd; .
• fzf;fPl;Lf; nfhs;iffspd; khw;wq;fs; fzf;Ffspy; gpd;tUk; Kiwapy;

gjpT nra;ag;gLjy; Ntz;Lk;.
fzf; f P l ; L f; nfhs; i ffspd; khw; w q; f isf;

fzf; F fspy; gjpTnra; j y;

Gjpa epakq;fis mwpKfg; Rakhf Kfhikj;Jtj;jpdhy;
gLj;JtjpD}lhf khw;wq;fs; jPu;khdpf;fg;gl;L fzf;fPl;Lf;
nra;tjhapd; nfhs;ifnahd;iw khw;wk;
nra;tjhapd;

Gjpa epak tpjpKiwfspd;
mbg;gilapy; fzf;Ffspy;
gjpT nra;jy; Ntz;Lk;.

Gjpa epakj;jpy; fzf;Ffspy; khw;wq;fs; fle;jfhyk; njhlf;fk;
gjpT nra;a Ntz;ba Kiw eilKiwg;gLj;jg;gLk; vd;wthW
njhlu;ghf cWjpahff;
} fzf;Ffspy; gjpT nra;ag;gLjy;
Fwpg;gplg;glhjpUg;gpd; Ntz;Lk;.
• fzf;fPl;L kjpg;gPl;L khw;wk; (Changes in Accounting Estimates)

• ahNjDk; epWtdnkhd;wpd; nrhj;Jf;fs; nghWg;Gf;fs; njhlu;ghf vjpu;
fhy mD$yq;fs;> flg;ghLfs; njhlu;ghf eilKiwapy; fhzg;gLk;
epiyikfSf;Nfw;g kjpgg ; L
P nra;tjd; gpujpgyndhd;whf nrhj;njhd;wpy;
my;yJ nghWg;nghd;wpy; Njwpa ngWkhdj;jpw;fhf Nkw;nfhs;sg;gLk;
rPuhf;fNk kjpg;gPl;L khw;wnkd vd miof;fg;gLk;.
7
gpd;tUk; re;ju;g;gq;fspy; fzf;fPl;by; kjpg;gPL nra;ag;gLk;.
• Iaf; flDf;F Vw;ghL nra;jy;.
• Nja;TWk; nrhj;Jf;fspd; gad;jU MAl;fhyj;jpid khw;WjYk;>
Nja;T Kiwapid khw;WjYk;.
• ruf;fpUg;gpid kjpg;gPL nra;jy;.
• rl;luPjpahd flg;ghL.
• epjpr; nrhj;Jf;fspd; epahakhd ngWkhdk;.
• fzf;fPl;L kjpg;gPlhdJ Gjpa jfty;fs; fhuzkhf my;yJ etPd
Nghf;Ffs; fhuzkhf khw;wkila KbAk;.
• fzf;fPl;L kjpg;gPLfspy; Vw;gLk; khw;wq;fisf; fzf;Ffspy; gjpTnra;jy;
gpd;tUk; Kiwfspy; ,lk;ngw Ntz;Lk;.
• khw;wk; jhf;fj;ij Vw;gLj;JtJ khw;wk; Vw;gl;l fhyj;jpwF
; khj;jpukhapd;
me;epjpahz;L ,yhgj;jpy; my;yJ el;lj;jpy; rPuhf;fk; nra;jy;.
• khw;wk; epfo;e;j fhyg;gFjpfspYk; vjpu;tUk; fhyg;gFjpfspYk;
jhf;fj;ij Vw;gLj;Jkhapd; mt; xt;nthU epjpahz;L fhyg;gFjpapd;
,yhgj;jpy; my;yJ el;lj;jpy; rPuhf;fk; nra;jy;.
• khw;wq;fs; nrhj;Jf;fs;> nghWg;Gf;fs;> cupikahz;ik vd;gtw;wpy;
jhf;fj;ij Vw;gLj;Jkhapd; mk;khw;wq;fs; epfo;e;j fhyg;gFjpapd;
nrhj;Jf;fs;> nghWg;Gf;fs; my;yJ cupikahz;ikapd; Njwpa ngW
khdj;jpw;Fr; rPuhf;fk; nra;jy;.
• fl;llq;fspd; fpuak; 400 000/= MFk;. kjpg;gplg;gl;l gad;jU MAl;
fhyk; 20 tUlq;fs; MFk;. Mdhy; 5 tUlq;fspd; gpd; mjd; gad;jU
MAl;fhyk; 10 tUlq;fs; vdf; fUJq;fs;.
• Kjy; 5 tUlq;fspDs; xt;nthU tUlj;jpw;Fkhd ngWkhdj;Nja;T
mLj;j 10 tUlq;fspDs; xt;nthU tUlj;jpw;Fkhd ngWkhdj;Nja;T
= 30 000/= MFk;.
8
• tOf;fs; (Errors)
epWtdnkhd;W epjpf; $w;Wf;fisj; jahupfF
; k;nghOJk; Kd;itf;Fk;nghOJk;
fUj;jpw; nfhs;sg;gl;Ls;sJ vdg; nghJthf vjpu;ghu;ff
; f;$ba jfty;fisg;
gad;gLj;jhJ tpLjy; my;yJ cupa Kiwapy; gad;gLj;jhJ tpLjy; fhuz
khf@
fle;j epjpahz;nlhd;wpy; my;yJ gytw;wpy; ,Uf;ff;$ba jtWfshdit
“fle;
Kd;ida fhy tOf;fs;” vd (Prior Errors) miof;fg;gLk;. tOf;fs;
epfo;fhyj;jpy; Nghd;Nw Kd;ida fhyq;fspYk; ,lk;ngw;wpUf;f KbAk;.
• Kd;ida fhyg;gFjpapd; tOf;fs; gpd;tUkhW ,lk;ngWk;.
• vz;fzpj uPjpahd tO
• fzf;fPl;Lf; nfhs;iffisg; gad;gLj;Jtjpy; Vw;gLk; tO
• ftdaPdk;
• Kd;ida fhyg;gFjpapy; ,lk;ngw;w tOnthd;wpidj; jpUj;jp mjid epjpf;
$w;Wf;fspy; ntspg;gLj;JtJ fle;j fhyj;jpw;Fupaij kPs; Fwpg;gply; (Re-
statement) mbg;gilapyhFk;.
• elg;G tUlj;jpd; tOf;fs; mt;tUl epjpf; $w;Wf;fs; mq;fPfupf;fg;gLtjw;F
Kd;du; rPuhf;fg;gly; Ntz;Lk;.
• ntspg; g Lj; j y; f Sf; f hd cjhuzq; f s; :
fzf; f P l ; L f; fzf; f P l ; L Kd; i da
nfhs; i ffspy; kjpg; g P l ; L fhyg; g Fjp
khw; w q; f s; khw; w q; f s; apYs; s
tOf; f s;
• fzf;flP L
; f; • kjpg;gPl;by; khw;wk; • fle;j epjp
nfhs;ifapd; nra;tjw;fhd ahz;by;
khw;wj;jpd; fhuzq;fs;. Vw;gl;l tOtpd;
jd;ik. jd;ik.
• vjpu;fhy> epfo; • kjpg;gPl;by; khw;wk; • Kd;itf;fg;gl;l

fhy epjpahz;L nra;tjd; fhuz fle;j fhy
fspy; Vw;glf; khf epjpf;$w;Wf; epjpahz;L
$ba jhf;fk;. fspy; Vw;gLk; Muk;gj;jpNyNa
jhf;fk;. rPuhf;fk; nra;jy;.
• tOf;fs; rPuhf;f
ypUe;J> vt;thW
tOf;fs; rPuhf;
fg;gl;Ls;sd
vd;git
njhlu;ghd
tpgunkhd;W.
9
Nju;r;rpkl;lk; 12.3 : ,yq;iff; fzf;fl P L
; epakk; 12w;Nfw;g Ie;njhifj;
jpfjpfF
; g; gpdd
; u; eilngWk; epfo;Tfs; njhlu;ghf
fzf;F itj;jy; kw;Wk; ntspgg ; Lj;jy;fis Nkw;
nfhs;thu;.
ghlNtisfs; : 04
fw;wy; NgWfs;:
• Ie;njhifj; jpfjpfF
; g; gpdd
; u; ,lk;ngWk; epfo;Tfis tiutpyf;fzg;gLj;jpf;
fhl;Lthu;.
• Ie;njhifj; jpfjpf;Fg; gpd;du; ,lk;ngWk; epfo;Tfis tifg;gLj;jp cjhu
zq;fs; Kd;itg;ghu;.
• epjpawpf;iffisg; guprPyid nra;Nthu;fs; jPu;khdq;fis vLg;gjw;fhf
Ie;njhifj; jpfjpf;Fg; gpd;du; ,lk;ngWk; epfo;Tfs; Kf;fpaj;Jtk; ngWk;
vd tpgupg;ghu;.
• jPuk
; hdk; vLg;gjw;Fg; nghUj;jkhd jfty;fisAk; nghUj;jkw;w jfty;fis
Ak; NtWgLj;jpf; fhl;Lthu;.
• jfty;fspd; nghUj;jg;ghl;bd; Kf;fpaj;Jtj;ij tpgupg;ghu;.

gpuNtrk;:
fk;gdp xd;wpd; rhjhuz gq;Fjhuu; ,UtUf;fpilapy; Vw;gl;l ciuahliy

khztu;fSf;F Kd;itAq;fs;.
khjtd; : ghUq;fs; epah];. ,t; Ie;njhif 2009.03.31 Mk; jpfjpf;Nf
jahupf;fg;gl;Ls;sJ. md;iwa jpdj;jpy; fld;gl;Nlhupd; njhif
&gh 80>000 khf ,Ue;jpUf;fpwJ. Mdhy; Ie;njhifapy; &gh
60>000 MfNt fhl;lg;gl;Ls;sJ. ,J njhlu;ghf Njbg; ghu;j;j
nghOJ &gh 20>000 ngWkhdk; nfhz;l fld;gl;Nlhd; xUtu;
2009.04.15 Mk; jpfjpad;W Kwpe;jtuhfp tpl;lhu; vd;gij mwpaf;
$bajhf ,Ue;jJ. mt;thW vdpd; vt;thW mj;njhif fhl;lg;gl
KbAk;?
epah]; : vdf;Fk; ngupa gpur;rpidnahd;W Njhd;wpAs;sJ. epjpf;$w;wpy;
&gh 10 kpy;ypad; ,yhgk; fhzg;gl;lhYk; vq;fSf;F ,yhgg;
gfpu;T gpufldg;gLj;jg;gltpy;iy!! mit vq;fSf;Ff; fpilf;Fkh
vd;gJ njupahJ.
10
• Nkw;fhl;lg;gl;l ciuahliy mbg;gilahff; nfhz;L gpd;tUk; tplaq;fs;
ntspg;gLkhW fye;Jiuahlnyhd;iw Nkw;nfhs;Sq;fs;.
• ,t;tzpfj;jpd; Ie;njhifj; jpfjp
• Ie;njhifj; jpfjpf;Fg; gpd;du; ,lk;ngWk; epfo;Tfs;
• epjpf; $w;Wf;fspy; rPuhf;fk; nra;ag;glf;$ba> rPuhf;fk; nra;a Kbahj
epfo;Tfs;.

• Ie;njhifj; jpfjpapy; fhzg;gl;l epiyikfspid cWjpg;gLj;jf;$ba
epfo;Tfs;
• Ie;njhifj; jpdj;jpwF
; g; gpdd
; u; Njhd;wpa epiyikfis ntspgg
; Lj;jf;
$ba epfo;Tfs;
• toq;fg;gl;l thrpg;Gg;gj;jpuj;ijg; guprPyid nra;J xt;nthU FOtpw;Fk;
fpilf;Fk; jiyg;gpid tiutpyf;fzg;gLj;Jtjw;F MNyhrid toq;Fq;fs;.
• gpd;tUk; cjhuzj;jpy; ftdQ; nrYj;jr; nra;aTk;.
(1) tiuaWf;fg;gl;l rpwPju; fk;gdpapy; epjpahz;L 2009.03.31 Mk; jpfjpapy;
KbtiltJld; 2009.05.30k; jpfjp fk;gdpapd; epjpf;$w;Wf;fs; gzpg;ghsu;
fspdhy; mq;ff P upf;fg;gl;Ls;sJ. 2009.03.31 Mk; jpfjpapd; gpd;du; fk;gdp
njhlu;ghf gpd;tUk; jfty;fs; ntspg;gLj;jg;gl;Ls;sd. 2009.03.31 Mk;
jpfjpapy; &gh 300 000 ngWkjpiaf; nfhz;l ruf;fpUg;Gf;fpuak;> 2009.04.25
,y; ,jd; Njwpa Njwj;jf;f ngWkhdjhf &gh 290 000 vd kjpg;gPL
nra;ag;gl;lJ. ,r; ruf;fpUg;Gf;fs; 2009.04.25 ,y; &gh 250>000 w;F
tpw;gid nra;ag;gl;ld.
(2) fk;gdpapd; gzpahsnuhUtuhd uh[htpdhy; mf;fk;gdpf;nfjpuhf tof;
nfhd;W njhlug;gl;Ls;sJ. mt;tof;Fj; njhlu;ghf &gh 100>000 el;l
<lhf nrYj;jg;gly; Ntz;Lk; vd 2009.04.15k; jpfjpapy; ePjpkd;wj;jpdhy;
jPu;g;G $wg;gl;lJ.
(3) 2009.04.30 Mk; jpfjp &gh 500>000 ngWkjpahd fl;llnkhd;W jPapdhy;
mopTw;wJ. el;lk; &gh 150>000 vd kjpg;gplg;gl;lJ.
(4) fk;gdpapdhy; gad;gLj;jg;gl;l &gh 1>000>000 ngWkhdk; nfhz;l
Nkhl;lhu; thd; 2009.05.07k; jpfjp murpdhy; RtPfupj;Jf; nfhs;sg;gl;lJ.
11
• Nkw;fhl;b
; a jfty;fis xt;nthU FOf;fSf;Fk; fpilf;Fk; jiyg;Gf;fSf;
Nfw;g NtWgLj;Jtjw;F MNyhrid toq;fTk;.
• mj;jfty;fs; epjpf; $w;Wf;fspy; ntspg;gLj;jg;gLk; Kiwia tpgupf;fr;
nra;aTk;.
• FOj; Njbawpjy;fis Mf;fg+u;tkhfTk; xUikg;ghl;LlDk; KO tFg;gpwF; k;
• ,yq;if fzf;fPl;L epakk; - 12 Ie;njhifj; jpfjpf;Fg; gpd;du; ,lk;ngWk;

epfo;Tfs; (Events after the balance sheet date)
• epjpahz;L fzf;Ffs; jahupf;Fk; fhyk;
}
}
2009.04.01 1 2010.03.31 2010.06.30 2010.09.30
Ie;njhifj; gzpg;ghsu; fk;gdpr; rl;lj;jpw;

jpfjp rig epjpf; fika toq;fg;gl;
$w;Wf;fis Ls;s fhyk;
mq;ffP upf;Fk;
jpfjp

,yq;if fzf;fPl;L epakk; 12

Ie;njhifj; jpfjpapy; fhzg;gLk; Ie;njhifj; jpfjpf;Fg; gpd;du;
epiyikfs; njhlu;ghf cWjpg; Njhd;wpa epiyikfis
gLj;jf;$ba epfo;Tfs;. ntspg;gLj;Jk; epfo;Tfs;.

,it epjpf; $w;Wfspy; ,it Njitahf ,Ue;jhy; kl;Lk;
rPuhf;fk; nra;ag;gl Ntz;Lk;. epjpf;$w;Wj; njhFjpfspy; Fwpg;ghf
ntspg;gLj;Jjy; Ntz;Lk;.

rPuhf;f Kbahj epfo;Tfs;
(Non Adjusting Events after the
balance sheet date)

rPuhf;ff;$ba epfo;Tfs; nghUj;jkw;w msTuPjpahf epfo;T
(Adjusting Events after the balance fs; njhlu;gpy; mit ,lk; ngw;w
sheet date) jd;ik epjpj; jhf;fk; njhlu;ghd
kjpg;gPnlhd;W ntspg;gLj;jg;gLk;.
12
• ,f;Fwpg;Gf;fis thrpj;J Ie;njhifj; jpfjpf;Fg; gpd;du; Vw;gLk; epfo;Tfis
tiutpyf;fzg;gLj;jp cjhuzq;fis Kd;itf;fr; nra;aTk;.
• ,t;tl;ltizia mtjhdpj;J Ie;njhifj; jpfjpf;Fg; gpd;du; ,lk;ngWk;
epfo;Tfis tiutpyf;fzg;gLj;jp cjhuzq;fis Kd;itf;fr; nra;aTk;.
• mt;ntht;nthU cjhuzq;fisAk; epjpf; $w;Wf;fspy; nrk;ikahf;Fk; Kiw
fis my;yJ Fwpg;Gf;fshf ntspg;gLj;Jk; Kiwia tpgupf;fTk;.
• Ie;njhifj; jpfjpf;Fg; gpd;du; Vw;gLk; epfo;Tfspy; tzpfj;jpd; njhlu;e;
jpaq;Fjy; njhlu;ghd fUJNfhshdJ jhf;fj;ij Vw;gLj;Jk; Kiw gpd;tU
khW fhl;lg;gl;Ls;sJ.
• Ie;njhifj; jpfjpf;Fg; gpd;du; Njhd;Wk; epfo;Tfspd; mbg;gilapy;
tzpfj;ij KbTWj;Jjy; my;yJ VykpLjYf;Fj; jPuk ; hdpff
; g;gl;ljhapd;
njhlu;e;jpaq;Fk; mbg;gilapy; epjpf;$w;Wf;fs; jahupf;fhjpUj;jy;
Ntz;Lk;.
• ,jw;fhd cjhuzq;fshf
• njhopyhsu; gpur;rpidfs;> NtiyepWj;jq;fs; fhuzkhf tzpfj;
jpd; tho;jd;ik epr;rakw;wjhf ,Uj;jy;.
• murpdhy; Njhw;Wtpf;fg;gLk; rl;lq;fs; fhuzkhf tzpfj;jpd;
tho;jd;ikapy; jhf;fk; Vw;gLjy;.
• jPgg
; pbj;jy;> Rdhkp> nts;sk; Nghd;w mdu;jj ; q;fs; fhuzq;fspdhy;
tzpfk; Nrjj;jpw;Fs;shFjy;.
• fzf;fl P L
; epakk; 12w;Nfw;g epjpf$
; w;Wf;fspd; ntspgg
; Lj;jy;fis Kd;itf;fr;
nra;aTk;.
ntspg; g Lj; J jy;

rPuhf;ff;$ba rPuhf;f Kbahj
epfo;Tfs; epfo;Tfs;
(i) epjpf;$w;Wf;fis ntspg;gLj;J (i) epfo;tpd; jd;ik

tjw;F mq;fPfhukspf;fg;gl;l
jpfjp.
(ii) vtu; %yk; mq;fPfhuk; (ii) mtw;wpy; epjpj;jhf;fk;

mspf;fg;gl;lJ. njhlu;ghd kjpg;gPnlhd;W
my;yJ kjpg;gPL nra;a
Kbahjtplj;J mJ
gw;wpa $w;W.
(iii) mDkjpapd; gpd;du; epjp
mwpf;iffspy; khw;wq;fs;
nra;tjw;F mjpfhuk; ,Ug;gpd;
mJ njhlu;ghd tpguk;.
13
Nju;r;rpkl;lk; 12.4 : Vw;ghL> epfoj;jf;f nghWg;Gf;fs;> epfoj;jf;f
nrhj;Jf;fs; njhlu;ghff; fzf;F itj;jy;
ntspg;gLj;jy;fis Nkw;nfhs;thu;.
ghlNtisfs; : 04
fw;wy; NgWfs;:
• ,yq;if fzf;fPl;L epakk; 36w;fika Vw;ghLfs;> epfoj;jf;f nghWg;Gf;fs;>

epfoj;jf;f nrhj;Jf;fs; vd;gtw;iw tiutpyf;fzg;gLj;jpf; fhl;Lthu;.
• Vw;ghLfs;> epfoj;jf;f nghWg;Gf;fs;> epfoj;jf;f nrhj;Jf;fs; vd;gtw;iw
NtWgLj;jp ,dq;fhz;ghu;.
• ,yq;iff; fzf;fPl;L epakk; 36w;fika ntspg;gLj;jy;fisr; nra;thu;.

• Vw;ghLfs; (Provisions)
ngWkhdk;> fhyk; njhlu;ghf epr;rakw;w epiyikfisf; nfhz;l nghWg;Gf;

fs; Vw;ghLfs; vd;wiof;fg;gLk;. MapDk; nghWg;Gf;fspd; (nrYj;j
Ntz;baitfs;) nfhLg;gdTf; fhyk;> ngWkhdk; vd;gdtw;wpy; epr;raj;
jd;iknahd;wpUg;gjdhy; nghWg;Gf;fspypUe;J Vw;ghLfs; NtWgLfpd;wJ
vdyhk;. Vw;ghLfs; epjpf; $w;Wf;fspy; nghWg;Gf;fshf / (nrYj;j Ntz;bait
fshf) ,dq;fhzg;gly; Ntz;Lk;.
• Vw;ghLfs; fzf;Ffspy; gjpag;gLk; nghOJ ftdj;jpw; nfhs;s Ntz;ba
epajpfs;:
(1) fle;j fhy epfo;nthd;wpd; ngWNgnwhd;whf epfo;fhyj;jpy;
flg;ghnlhd;W cUthFjy;.
(2) mf;flg;ghl;bid eptu;j
; j
; p nra;tjw;fhfg; nghUshjhu mD$yq;fSld;
$ba tsq;fs; ntspr;nry;Yk; epfoj;jf;fitnahd;W cUthFjy;.
(3) mf;flg;ghl;Lg; ngWkhdk; ek;gfj;jd;ik nfhz;ljhf kjpg;gPL nra;af;
$bajhf ,Uj;jy;.
14
• flg;ghl;Lld; $ba epfo;Tfis gpd;tUkhW tifg;gLj;j KbAk;.
Vw;ghL njhlu;ghd flg;ghLfs;

rl;luPjpahd fl;LUthf;ff;
flg;ghL flg;ghL
(Legal Obligation) (Constructive Obligation)

xg;ge;jnkhd;wpd; rl;l%y rl;lj;jpd;
%yk; nkhd;wpd; %yk;
%yk;

• fle;jfhyk; Kjy; • gfpuq;fg;gLj;jg;gLk;
gpd;gw;wg;gl;L tUk; nfhs;iffspd;
gbKiwfs; mbg;gilapy;
Vw; g hl; L f; fzf; F fs; epjpf; $ w; W fSld; njhlu; G gLk; Kiw

cjhuzk; :
&gh 100>000w;fhd Copau; el;l<L Vw;ghL 2008.04.01 guPli
; r kPjpapy; cs;sf;fg;
gl;Ls;sJ. 31.3.2009y; KbtilAk; Mz;by; jPu;g;gspf;fg;gl;l tof;fpw;fika
nrYj;j Ntz;ba el;l<l;Lj; njhif &gh 120>000 vdj; jPuk ; hdpff
; g;gl;Ls;sJ.
el;l<l;Lj;njhiff;fhf 20>000 &gh Nkyjpfkhf Vw;ghL nra;jy;.
• tUkhdf;$w;W 20>000
Copau; el;l<l;L Vw;ghl;Lf; fzf;F nryT 20>000
• Copau; el;l<l;L Vw;ghL &gh 120>000j;ij Ie;njhifapy; eilKiwg;

nghWg;gpd; fPo; fhl;Ljy; Ntz;Lk;.
epfoj; j f; f nghWg; G f; f s;
(Contingent Liabilities)
(m) epWtdj;jpd; KOikahd fl;Lg;ghbd;wp vjpu;fhy epfo;nthd;W epfo;jy;
my;yJ mij tplf; $Ljyhd mstpy; epfo;jy; my;yJ epfohjpUj;jy;
vDk; mbg;gilapy; Njhd;Wk; flg;ghnlhd;W
my;yJ
15
(M) fle;jfhy epfo;nthd;wpd; mbg;gilapy; Njhd;wpajhapDk;
(1) Fwpj;j flg;ghl;bid epiwT nra;tjw;F tzpfj;jpd; tsq;fs; ntspNa
nry;Yk; Nghf;nfhd;W ,y;yhj
my;yJ
(2) flg;ghl;bd; ngWkjpapid njspthf kjpg;gpLtjw;F KbahjpUg;gjd;
fhuzkhf ,jid ,dq;fhz Kbahj epfo;fhyf; flg;ghL epfoj;
jf;f nghWg;Gf;fshFk; vd miof;fg;gLk;.
cjhuzk; :
(i) tUlj;jpDs; Copau;fis ePf;fpajd; fhuzkhf CopanuhUtu;
el;l<L Nfhup tof;Fj; njhlUjy;.
(ii) epWtdj;jpd; gpupnthd;iw %btpLtjd; fhuzkhf CopaUf;Fr;
nrYj;jNtz;ba ,og;gPL.
(iii) tUlj;jpDs; tpw;gidg; gz;lnkhd;wpw;F cj;juthjkspj;jy;.
epfoj;jf;f nryTfs; njhlu;ghd jPu;khdq;fs;

fle;j fhy epfo;nthd;wpd; ngWNgw;wpdbg;gilapy; epfo;fhyj;jpy; flg;ghnlhd;W
fhzg;gLkhapd;> mf;flg;ghl;bidj; jPu;g;gjw;fhd nfhLg;gdTfs; cWjpg;gLj;jg;
gl;ljhfTk;> mf;nfhLg;gdT ek;gfj;jd;ik nfhz;ljhfTk; kjpg;gplf;$bajhfTk;
,Ug;gpd; mjid Vw;ghL nra;a KbAk;. mt;thW nra;a KbahjpUg;gpd; epfoj;jf;f
nghWg;Gf;fis Fwpg;Gf;fspd; %yk; ntspg;gLj;Jjy; Ntz;Lk;.
epfoj;jf;f nrhj;Jf;fs; (Contingent Assets)
fle;j fhy epfo;Tfspd; ngWNgwhf tzpfj;jpd; fl;Lg;ghbd;wp vjpu;fhyj;jpy;

Vw;glf;$ba ahNjDk; xU epfo;T my;yJ gy epfo;Tfs; epfo;jy; my;yJ
epfohjpUj;jy; vDk; mbg;gilapy; tho;jd;ikia cWjpgg
; Lj;jf;$ba nrhj;Jf;fs;
epfoj;jf;f nrhj;Jf;fs; vd;wiof;fg;gLk;.
cjhuzk; :
tzpfj;jpw;Fupj;jhd epynkhd;W tPjp mgptpUj;jp mjpfhurigapdhy; RtPfupj;
jikf;fhf tpzz ; g;gpjJ
; s;s ,og;gl
P L
; j; ngWkjpapid ntspafj; jug;gpdu;fs;
jPu;khdpf;fhjpUg;gjdhy; mjidr; nrhj;njhd;whf ,dq;fhz Kbahik.
mt;thW ,dq;fhz Kbahj tUkhdnkhd;W fzf;NfLfspy; ,dq;fhzg;
glhjjd; mbg;gilapy; itf;fg;gLk;.
16
ntspg; g Lj; J jy; f s; (Disclosures)
cjhuzq; f s; :
Vw; g hL epfoj; j f; f epfoj; j f; f

nghWg;Gf;fs; nrhj;Jf;fs;
• Vw;ghLfspd; • jd;ik njhlu;ghd • nghUshjhu

Muk;g> ,Wjp RUf;fkhd mD$yq;fs;
kPjpfs;. tpgunkhd;W. fpilf;ff;$ba
epiyikfs;
,Ug;gpd; gpd;tUk;
jfty;fs; ntspg;
gLj;jg;gLk;.
• epjpahz;bw; • epjpapd; jhf;fk; • jd;ik njhlu;ghd

Fs; Nkw; njhlu;ghd RUf;f tpgunkhd;W.
nfhs;sg;gl;l kjpg;gPnlhd;W.
Nkyjpf
Vw;ghLfs;.
• Fwpg;gpl;l • tsq;fs; ntspr; • mtw;wpd; epjpj;

fhyg;gFjp nry;Yk; ngW jhf;fk; njhlu;ghd
apy; gad; khdq;fs; kjpg;gPnlhd;W.
gLj;jg;gl;l my;yJ fhy
ngWkhdq;fs;. ,ilntsp
njhlu;gpy;
epr;rakw;w
epiyikfspd;
tpsf;fk;.
• fhyg;gFjpapy;
kPs;kjpg;gPL
nra;ag;gl;l
ngWkhdq;fs;.
17
Nju;r;rpkl;lk; 12.5 : Fj;jif njhlu;ghd fzf;F itj;jypd;
mbg;gilj; njsptpidg; ngw;Wf; nfhs;thu;.
ghlNtisfs; : 04
fw;wy; NgWfs;:
• ,yq;if fzf;fPl;L epakk; 19w;Nfw;g Fj;jiff; fzf;fPl;bid tiutpyf;

fzg;gLj;jpf; fhl;Lthu;.
• Fj;jiffis tifg;gLj;jpf; fhl;Lthu;.
• Fj;jiff; nfhs;tdthsu;fspd; VLfspy; Fj;jifapidg; gjpTnra;J fhl;Lthu;.

• mNefkhd tzpfq;fspy; mNefkhd nfhLf;fy; thq;fy;fs; jtizf;

nfhLg;gdT Kiwapy; ,lk;ngWtjdhy; Fj;jif (Lease) njhlu;ghd fzf;F
fspd; Njitg;ghL cUthdJ.
• vtNuDk; thbf;ifahsnuhUtupdhy; ahNjDk; nrhj;njhd;W my;yJ
nrhj;Jj; njhFjpnahd;W Fj;jif toq;Fdu;fspd; cld;ghl;bw;fika
mf;fhyk; KbAk; tiuapy; gad;gLj;Jtjw;fhd cupikapid VNjDk;
nfhLg;gdtpwN
; fw;g ngw;Wf; nfhs;sg;gLkhapd; mJ Fj;jif vd;wiof;fg;gLk;.
• Fj;jif njhlu;ghf xg;ge;jnkhd;W eilKiwg;gLj;jg;gLk;.
• ,jw;fika Fj;jif xg;ge;jk; njhlu;ghf ,U gpuptpdu;fs; njhlu;GgLfpdw
; du;.
• Fj;jiff; nfhs;tdthsu;fs;
• Fj;jif tpw;gidahsu;fs;
(1) epjpf; Fj;jif
ahNjDk; nrhj;njhd;wpd; cupikapd; mbg;gilapy; cUthFk; ,lu;> mD$yq;fs;
vd;gtw;wpy; ftdj;jpw; nfhs;sg;gl Ntz;ba ngWkhdnkhd;wpid Fj;jif xg;ge;j
Muk;gj;jpd;NghJ Fj;jif tpw;gidahsuplkpUe;J Fj;jiff; nfhs;tdthsUf;F
khw;wg;gLkhapd; mJ epjpf; Fj;jif vd;wiof;fg;gLk;.
(2) nraw; g hl; L f; Fj; j if
epjpay;yhj midj;Jf; Fj;jiffSk; nraw;ghl;L Fj;jiffs; vdg;gLk;.
18
• Fj;jiff; nfhs;tdthsu;fspd; Gj;jfq;fspy; fzf;Ffs; gjpag;gLk; Kiwfs;
gpd;tUkhW:
• epjpf; Fj; j if
(1) nrhj;Jf;fis Fj;jifapdbg;gilapy; ngw;Wf; nfhs;Sk;nghOJ

nrhj;Jf;fspd; epahakhd ngWkhdk; my;yJ fhR tpiy.
Fwpj;j nrhj;Jf; fzf;F tuT
Fj;jif tpw;gidahsupd; fzf;F nryT
(2) Muk;g itg;Gf; fl;lzj;ijr; nrYj;Jjy;
Fj;jif tpw;gidahsu; fzf;F tuT
fhR / tq;fpf; fzf;F nryT
(3) nrhj;jpw;fhd tUlhe;jg; ngWkhdj; Nja;Tj;njhif
Fwpj;j ngWkhdj; Nja;Tf;fzf;F tuT
Fwpj;j ngWkhdj; Nja;T Vw;ghl;Lf; fzf;F nryT
(4) Fj;jif tl;biag; gjpT nra;jy;
Fj;jif tl;bf;fzf;F tuT
Fj;jif tpw;gidahsu; fzf;F nryT
(5) Fj;jifj; jtizf; fl;lzk; nrYj;Jjy;.
Fj;jif tpw;gidahsu; fzf;F tuT
fhRf; fzf;F nryT
cjhuzk;:
tiuaWf;fg;gl;l gpupah fk;gdp 2006.01.01 Mk; jpfjpapy; tiuaWf;fg;gl;l
rhe;jp fk;gdpaplkpUe;J Fj;jif xg;ge;jj;jpdbg;gilapy; tpNrl ,ae;jpu
nkhd;wpidg; ngw;Wf; nfhz;lJ. xg;ge;jj;jpw;fhd epge;jidfs; gpd;tUkhW:
• Fj;jif xg;ge;jf; fhyk; 05 tUlq;fshFk;.
• Muk;g itg;Gf;fl;lzk; &gh 60>000
• 2006.12.31 Mk; jpfjp njhlf;fk; &gh 60>000 tPjk; tUlhe;jj; jtizfs;
Ie;J MFk;. (tl;bAld;)
• tUlhe;j tl;b 12%
19
• nrhj;jpd; rhjhuz ngWkhdk; &gh 242> 240
• tUlhe;jg; ngWkhdj;Nja;T Neu;Nfhl;L Kiwapy; 10% Nkw;nfhs;sg;
gLk;.
,f;nfhLf;fy; thq;fy;fis tiuaWf;fg;gl;l gpupah fk;gdpapd; gj;jfq;fspy;
gjpT nra;aTk;.
tl;bf; fzpg;gPl;L ml;ltiz
&gh
nrhj;jpd; rhjhuz ngWkhdk; 242,240
Muk;g itg;Gf; fl;lzk; (60,000)
2006.01.01w;fhd kPjp 182,240
$l;Lf: 2006 Mk; Mz;bw;fhd tl;b 12% 21,869
204,109
2006 Mk; Mz;bd; jtizf;fl;lzk; (60,000)
2006.12.31y; kPjp 144,109
2007 Mk; Mz;bw;fhd tl;b 12% 17,293
2007.21.31y; kPjp 161,402
2007 Mk; Mz;bw;fhd jtizf;fl;lzk; (60,000)
2007.12.31y; kPjp 101,402
2008 Mk; Mz;bw;fhd tl;b 12% 12,168
2008.12.31y; kPjp 113,570
2008.12.31y; kPjp 53,570
2009 Mk; Mz;bw;fhd tl;b 12% 6,430
2009.12.31y; kPjp 60,000
00,000
Kjyhk; tUlj;jpy; tl;b fzpg;gplg;gl;l Kiw
,k;KiwapNyNa Vida tUlq;fSf;Fk; tl;b fzpg;gplg;gly; Ntz;Lk;.

fbdkhf jfty;fs; ,k;kjpg;glP b
; y; gad;gLj;j Ntz;bajpy;iy. nfhLf;fg;gLk;
jfty;fis khj;jpuk; tpku;rdk; nra;f. Nkw;Fwpg;gpl;l fzpg;gPL Mrpupau;fspd;
tpsf;fq;fSf;F kl;LNk gad;gLj;jg;gly; Ntz;Lk;.
20
nfhs; t dthsu; (gpupah fk; g dp) Gj; j fq; f spy; fzf; F fs;
Fj;jif tpw;gidahdu; fzf;F (tiuaWf;fg;gl;l rhe;jp fk;gdp)
Fj; j if fld; n fhLj; N jhu; fzf; F
2006.01.01 fhR (Muk;gitg;G) 60,000 2006.01.01 ,ae;jpuk; 242,240

2006.12.31 fhR 2006.12.31 Fj;jif tl;b 21,869
(Kjyhk; jtizf;fl;lzk;) 60,000
2006.12.31y; kPjp fP.nfh.nr. 144,109
264,109 264,109
2006.12.31 fhR 2006.01.301y; kPjp fP.nfh.t. 144,109
(jtizf;fl;lzk;) 60,000 2006.12.31 Fj;jif tl;b 17,293
2006.12.31 kPjp fP.nfh.nr. 101,402
161,402 161,402
2008.01.01y; kPjp fP.nfh.t. 101,402
,ae; j puf; fzf; F

2006.01.01 Fj;jif
tpw;gidahsu; 242,240
Fj; j if tl; b f; fzf; F

06.12.31 Fj;jif tpw;gidahsu; 21,869 06.12.31 ,yhgel;lf;f/F 21,869
07.12.31 Fj;jif tpw;gidahsu; 17,293 07.12.31 ,yhgel;lf;f/F 17,293
,ae; j pu ngWkhdj; Nja; T f; fzf; F

2006.12.31 ng.Nj.Vw;ghL 24,224 2006.12.31 ,yhgel;lf;f/F 24,224
2007.12.31 ng.Nj.Vw;ghL 24,224 2007.12.31 ,yhgel;lf;f/F 24,224
,ae; j pug; ngWkhdj; Nja; T Vw; g hl; L f; fzf; F

2006.12.31y; kP.fP.nfh.nr. 24,224 2006.12.31 ngW.Nja;Tf;f/F 24,224
24,224 24,224
2006.12.31y; kP.fP.nfh.nr. 48,448 2007.01.01 kP.fP.nfh.t. 24,224
2007.12.31 ngW.Nja;Tf;f/F 24,224
48,448 48,448
2008.01.01 kP.fP.nfh.t. 48,448
21
,k;Kiwf;fika vjpu;tUk; tUlq;fspYk; fzf;Ffspy; nfhLf;fy; thq;fy;fisg;
gjpT nra;a KbAk;.
• epjpf;$w;Wf;fspy; Fj;jiff; fzf;fPl;Lf;Fupa jfty;fs; fhl;lg;gLk; Kiw.
• Nkw;jug;gl;l cjhuzq;fSf;fika epjpf$
; w;Wf;fspd; cUg;gbfs; gpdt
; UkhW:
tUkhdf; $ w; W cUg; g bfs;
2006 2007 2008 2009
epu; t hfr; nryT:

,ae;jpug; ngWkhdj;Nja;T 24,224 24,224 24,224 24,224
epjpr; nryT:
Fj;jif tl;b 21,869 17,293 12,168 6,430
,Wjp Ie; n jhiffspyhd cUg; g bfs;

2006 2007 2008 2009
eilKiway;yhr; nrhj;Jf;fs;:
,ae;jpuk; - Njwpa ngWkjp 218,016 193,792 169,568 145,344
eilKiway; y hg; nghWg; G f; f s
s;:
Fj;jif tpwg
; idahsu; rhe;jp fk;gdp 101,402 53,570 - -
eilKiw nghWg;Gf;fs
s;:
Fj;jif tpwg
; idahsu; 42,707 47,832 53,570 -
• nraw;ghl;Lf; Fj;jifahsUf;F Ie;njhifj; jpfjpapy; nrYj;jNtz;ba

njhif eilKiwg; nghWg;Gf;fs;> eilKiway;yhg; nghWg;Gf;fs; vd
tifg;gLj;jpf; fhl;lg;gl Ntz;Lk;.
nraw; g hl; L g; Fj; j ifapidf; nfhs; t dthsu; f spd; Gj; j fq;

fspy; fzf;f itf;Fk; Kiw:
• nraw;ghl;Lf; Fj;jifapd; mbg;gilapy; vLf;fg;gLk; nrhj;Jf;fis Fj;jiff;

nfhs;tdthsuJ Ie;njhifapy; nrhj;Jf;fshff; fhl;l KbahJ. vjpu;
fhyj;jpy; nrYj;jg;gl Ntz;ba Fj;jifj; jtizf; fl;lzk; nghWg;nghd;whf
,dq;fhz KbahJ. ,jw;fika epjpahz;bw;fhfr; nrYj;jpa jtizf;
fl;lzk; Fj;jiff; nfhs;tdthsu;fsJ fzf;Ffspy; gpd;tUk; Kiwapy;
cs;slf;fg;gly; Ntz;Lk;.
• Fj;jifj; jtizf;fl;lzk; epjpahz;bd; nrynthd;whff; fUjp fzf;Ffspy;
gjpag;gLk;.
• Fwpj;j epjpahz;bw;fhd Fj;jifj; jtizf;fl;lzk;:
Fj;jifj; jtizf; fl;lzf; fzf;F tuT
fhR / nrYj;j Ntz;ba Fj;jiff; fl;lzf; fzf;F nryT
22
Nju;r;rpkl;lk; 12.6 : tUkhdk;” njhlu;ghd fzf;F itj;jy;fisAk;
“tUkhdk;
ntspg;gLj;jy;fisAk; Nkw;nfhs;thu;.
ghlNtisfs; : 04
fw;wy; NgWfs;:
• tUkhdk;” vd;gjid tiutpyf;

,yq;if fzf;fPl;L epakk; 29 ,w;fika “tUkhdk;
• “tUkhdq;
tUkhdq;fs;” vd;gjid mstPL nra;tjw;fhd epajpfis Kd;itg;ghu;.
• “tUkhdq;
tUkhdq;fs;” ngw;Wf; nfhs;sg;gLk; Kf;fpa %d;W %yq;fSf;Nfw;g
nfhLf;fy; thq;fy;fisAk; epfo;TfisAk; ntspg;gLj;jpf; fhl;Lthu;.
• tUkhdq;fis ,dq;fhZk; epakq;fSf;fhd ntspg;gLj;jy;fis Kd;
itg;ghu;.

• ,yq;iff; fzf;fl
P L
; epakk; 29 “tUkhdq;
tUkhdq;fs;”; vDk; epakj;jpd; Nehf;fkhf
,Ug;gJ nfhLf;fy; thq;fy;fs;> epfo;TfspD}lhf cUthFk; tUkhdq;
fshFk;. ,it>
• ,dq;fhZjy;.
• fzf;Ffspy; gjpT nra;jy;.
• ntspg;gLj;jy;fs; nra;tij cWjpg;gLj;Jjy;.
• ,e;epakj;jpw;fika tUkhdq;fs; gpd;tUkhW fhl;lg;gLk;.
• nghUs; tpw;gid tUkhdk;
• Nrit toq;fy; tUkhdk;
• tl;b> ,iw> gq;fpyhgq;fs; tUkhdk;
epakj;jpw;fika tiutpyf;fzq;fs; gpd;tUk; Kiwapy; mikAk;.
tUkhdk; (Revenue)
• “cupikahsu;fspd; gq;fspgg
; pdw
; p cupikahz;ikapid mjpfupjJ
; r; nry;tjw;
Ff; fhuzkhf mike;j epWtd uPjpahf nghJthf nraw;ghLfspD}lhfj;
Njhd;Wk; nghUshjhu eyd;fspy; epjpahz;bDs; Vw;gLk; nkhj;j cl;gha;rr;
yhFk;.”
• fpilj;j my;yJ fpilf;f Ntz;ba epahakhd ngWkjpNa tUkhdq;fshf
mstplg;gly; Ntz;Lk;.
23
tUkhdq;fis ,dq;fhzy; (Recognition of Revenue )
• ahNjDk; tUkhdnkhd;wpidg; Gj;jfq;fspy; gjpT nra;tij ,dq; fhz;g

jw;F gpd;tUk; ,U epajpfs; g+uzg;gLj;jg;gl;bUj;jy; Ntz;Lk;.
(1) vjpu;fhy nghUshjhu eyd;fs; tzpfj;jpDs; cs;tUtJ epr;rakhf
,Uj;jy;.
(2) ,e; eyd;fs; ek;gfj;jd;ik nfhz;ljhfTk; mstplf;$bajhfTk;
,Uj;jy;.
• Nkw;fhl;ba Kiwapy; ,dq;fhzg;gl;l nfhLf;fy; thq;fnyhd;W njhlu;ghff;
fpilj;j my;yJ fpilf;f Ntz;ba ngWkjpapd; mbg;gilapNyNa mf;
nfhLf;fy; thq;fy;fs; kjpg;gPL nra;ag;gly; Ntz;Lk;.
cjhuzk;: 10% tl;bapy; tq;fpapy; &gh 100>000 KjyPlhf itg;Gr;
nra;ag;gl;bUg;gpd; tUlhe;j tl;bapd; epahakhd ngWkhd
khf ,Ug;gJ &gh 10>000 khFk;.
epahakhd ngWkhdk; (Fair value)
“mwpTk; tpUg;gKk; nfhz;l ,U gpuptpdu;fSf;fpilNa eilngWk; nfhLf;fy;

thq;fnyhd;wpd;NghJ nrhj;Jf;fisg; gupkhw;wf;$ba my;yJ nghWg;nghd;wp
ypUe;J tpLglf;$ba ngWkhdkhFk;.”
nfhLf;fy; thq;fnyhd;iw ,dq;fhzy; (Identification of a transaction)
,e;epakj;jpdbg;gilapy; tUkhdq;fis cUthf;Fk; nfhLf;fy; thq;fy;fs;

%d;wpid ,dq;fhz KbAk;.
(1) nghUs; tpw;gidf; nfhLf;fy; thq;fy;fs;
(2) Nritfs; toq;Fjy; nfhLf;fy; thq;fy;fs;
(3) epWtdr; nrhj;Jf;fis NtW jug;gpdu;fs; gad;gLj;JtjpD}lhff;
fpilf;Fk; njhiffs;.
cjhuzk; : tl;b> ,iw> gq;Fyhgq;fs;
(1) nghUs; tpw;gid (Sale of Goods)
gpdt
; Uk; epge;jidfs; midj;Jk; g+uzg;gLj;jg;gl;L ,Ug;gpd; mg; nghUl;fs;
tpw;gid nra;tjd; %yk; fpilf;Fk; tUkhdnkhd;whf mtw;iw ,dq;fhz
Ntz;Lk;.
(1) cupik njhlu;ghd ,lu;fs;> eyd;fs; vd;gtw;wpy; Fwpgg
; plj;jf;f njhif
nahd;W tpw;gidahsupdhy; nfhs;tdthsu;fSf;F xg;gilf;fg;gly;
Ntz;Lk;.
24
(2) nghUl;fspd; cupikAld; ,ize;j Kfhikj;Jtj; jiyaPL my;yJ
nghUl;fs; kPJ fl;Lg;ghl;bid epWtdk; NgzhjpUj;jy; Ntz;Lk;.
(3) tUkhdk; cau; ek;gpf;ifj;jd;ik nfhz;ljhf mstplf;$bajhf
,Uj;jy; Ntz;Lk;.
(4) nfhLf;fy; thq;fy;fSld; ,ize;j nghUshjhu eyd;fs; epWtdj;
jpDs; cl;gha;r;rg;gLjy; cWjpahf ,Uj;jy; Ntz;Lk;.
(5) nfhLf;fy; thq;fy;fs; njhlu;ghf Rkj;jg;gl;l my;yJ Rkj;j Ntz;ba
fpuakhdJ ek;gfj;jd;ik nfhz;ljhfTk; mstplf;$bajhfTk; ,Uj;
jy; Ntz;Lk;. (tpwg
; id tUkhdq;fSld; tpwg ; idf; fpuaj;jpid ,dq;
fhzy;) nfhLf;fy; thq;fy;fSf;Fupj;jhd nryTfs; ek;gfj;jd;ik
nfhz;ljhf mstplKbahjpUg;gpd; tUkhdq;fshf epjpf;$w;Wf;fspy;
,dq;fhl;lhjpUj;jy; Ntz;Lk;. mjid Ie;njhifj; jpfjpapy; nghWg;
nghd;whf ,dq; fhl;Ljy; Ntz;Lk;.
(2) Nrit toq;fy; (Rendering of Services)
VNjDk; fhyg;gFjpnahd;wpy; Nritnahd;wpid toq;Ftjw;F epWtdj;jpdhy;

cld;ghnlhd;W Vw;gLj;jpf; nfhs;sg;gLk;. Nritapid epjpahz;bDs; my;yJ
gy epjpahz;LfspDs; toq;fKbAk;. rpy tifahd Nritfs; Neubahd
epuk
; hz xg;ge;jq;fSf;Fupajhf ,Uf;f KbAk;. ,t;tiff; nfhLf;fy; thq;fyp
dhy; Njhd;Wk; tUkhdq;fis epakq;fspdhy; ,dq;fhz KbahjpUf;Fk;.
Nrit toq;fy; njhlu;ghd nfhLf;fy; thq;fnyhd;wpd; ,Wjp tpisT
ek;gfj;jd;ik nfhz;ljhf kjpgg ; plf;$bajhf ,Uf;Fk; re;ju;gg
; j;jpy; Ie;njhifj;
jpfjpapy; nfhLf;fy; thq;fypy; g+u;j;jpahf;fg;gl;l mstpd; mbg;gilapy;
tUkhdq;fs; ,dq; fhzg;gLk;. Nritf; nfhLf;fy; thq;fnyhd;wpy; ,Wjp
tpisT ek;gfj; jd;ik nfhz;ljhf kjpg;gpLtjw;F gpd;tUk; epge;jidfs;
g+u;j;jp nra;ag;gly; Ntz;Lk;.
(1) tUkhdq;fspd; ngWkjp ek;gfj;jd;ik nfhz;ljhf mstplf;$bajhf
,Uj;jy; Ntz;Lk;.
(2) vjpu;fhyg; nghUshjhu eyd;fs; epWtdj;jpDs; cl;gha;r;rg;gLjy;
njspTilajhf ,Uj;jy; Ntz;Lk;.
(3) Ie;njhifj; jpfjpapy; g+u;j;jpahf;fg;gl;l nfhLf;fy; thq;fy;fspd;
ngWkhdq;fs; cau;e;j ek;gfj;jd;ik nfhz;ljhf msf;ff;$bajhf
,Uj;jy;.
(4) ,f;nfhLf;fy; thq;fy;fspdbg;gilapy; Vw;gl;lJk; nfhLf;fy; thq;fiy
Kbg;gjw;Fk; Vw;fNtz;ba vjpu;ghu;f;fg;gl;l fpuak;> ek;gfj;jd;ik
nfhz;ljhfTk; mstplf;$bajhfTk; ,Uj;jy; Ntz;Lk;.
25
(3) tl;b> ,iw> gq;Fyhgk; (Interest, Royalty and Dividend)
tl;b (Interest)
gzk; my;yJ gzj;jpw;Fr; rkkhdtw;iw NtnwhUtu; my;yJ NtW epWtd

nkhd;W gad;gLj;Jtjw;fhf mwtplg;gLk; mwtPLfs; tl;b vd;W miof;fg;
gLk;.
,iwfs; (Royalties)
epWtdnkhd;W ePz;lfhyr; nrhj;Jf;fisg; gad;gLj;JtJld; njhlu;ghd

mwtPLfs; ,iwfs; vd;wiof;fg;gLk;.
cjhuzk; : tpahghuf;Fwp> nkd;nghUs;> Mf;f cupik
gq;fpyhgq;fs; (Dividends)
ahNjDk; %yjd tifnahd;wpwf ; hf mjd; cupikahsu;fSf;F cupikj;Jt

tpfpjj;jpdbg;gilapy; ,yhgj;jpypUe;J Nkw;nfhs;sg;gLk; gfpu;T gq;Fyhgk;
vd miof;fg;gLk;.
NtW epWtdq;fspdhy; nrhj;Jf;fs; gad;gLj;jg;gLtjdhy; tl;b> ,iw>
gq;Fyhgk; Nghd;witfs; tUkhdq;fshfg; ngwg;gLk;. mit@
• nfhLf;fy; thq;fYld; njhlu;Gila nghUshjhu eyd;fs; Kaw;rp
ahz;ikf;F cl;gha;r;rg;gLtjd; cWjpj;jd;ik fhzg;gLk;.
• tUkhdk; ek;gfj;jd;ik nfhz;ljhfTk;> mstplf;$bajhfTk;>
,Ug;gpd;> gpd;tUk; mbg;gilfspd; fPo; mjid ,dq;fhzy; Ntz;Lk;.
(1) tpidjpwdhd tl;b tPjj;jpdbg;gilapy; fhyj;jpwN
; fw;g tl;bapid
,dq;fhz KbAk;.
(2) xg;ge;jj;jpd; eilKiw epiyikfSf;Nfw;g ml;LW mbg;gilapy;
,iwfs; ,dq;fhzg;gly; Ntz;Lk;.
(3) gq;Fjhuu;fSf;F gq;Fyhgk; fpilg;gjw;fhd cupik cUthtjd;
%yk; gq;Fyhgk; ,dq;fhzg;gl KbAk;.
26
ntspg;gLj;Jjy;fs; (Disclosures)
epjpf;$w;Wf;fspy; gpd;tUtd ntspg;gLj;jg;gLjy; Ntz;Lk;.
(1) tUkhdj;jpid tUkhdq;fs; njhlu;gpy; ,dq;fhZjy; njhlu;ghd fzf;fl P L
; f;
nfhs;iffs;> Nritf; nfhLf;fy; thq;fnyhd;wpy; me;j xg;ge;jj;jpy; Kbf;fg;
gl;l mstpid kjpg;gPL nra;tjw;fhf gad;gLj;jg;gl;l Kiw.
(2) xt;nthU tUkhd tiffspd; fPo; ,dq;fhzg;gl;l tUkhdq;fspd; ngW
khdq;fshtd:
(i) nghUs; tpw;gid
(ii) Nrit toq;fy;
(iii) tl;b
(iv) gq;Fyhgk;
(v) ,iwf;fl;lzk;
(3) xt;nthU tUkhd tiffspYk; cs;slq;Fk; nghUl;fs; Nritfis
gupkhw;wk; nra;tjpD}lhf ,dq;fhzg;gl;l njhiffs; tUkhdq;fspd; ngW
khdq;fshFk;.
27
Nju;r;rpkl;lk; 12.7 : fl;Gydhfhj nrhj;Jf;fs; njhlu;ghd fzf;F
itg;gpidAk; ntspg;gLj;jy;fisAk; Nkw;
nfhs;thu;.
ghlNtisfs; : 04
fw;wy; NgWfs;:
• ,yq;if fzf;fl P L
; epakk; 37 ,w;Nfw;g fl;Gydhfhj nrhj;Jf;fis tiutpyf;
• fl;Gydhfhj nrhj;Jf;fis ,dq;fhz;ghu;.
• fl;Gydhfhj nrhj;njhd;wpd; fpuaj;jpidf; fzpg;gpLthu;.
• Ma;T> mgptpUj;jpg; gbKiwfis tpgupj;Jf; fhl;Lthu;.
• fl;Gydhfhj nrhj;Jf;fs; njhlu;ghd ntspg;gLj;jy;fis Kd;itg;ghu;.

tiutpyf;fzk; (Difinition)
tzpfj;jpdhy; jkJ cw;gj;jpapy; my;yJ nghUs; tpepNahfj;jpy; my;yJ Nrit

toq;fypy; my;yJ VidNahu;fSf;F thliff;F tpLjy; my;yJ epUthf uPjpahd
fUkq;fSf;fhf itj;Jf; nfhs;Sk; ngsjPf epiyg;ghlw;w gzuPjpaw;w
(non-monetary) nrhj; J f; f s; vd ,dq; f hzf; $ bait “fl; fl; G ydhfhj
nrhj;Jf;fs;” vd miof;fg;gLk;.
cjhuzk; : fzpdp nkd;nghUs;> gjpg;Gupik> Mf;fupik> ed;kjpg;G> re;ijf;
nfhLf;fy; thq;fy;fspd; jdpAupik thbf;ifahsu; gl;bay;fs;>
Fj;jifr; Nrit toq;fy; cupik> re;ijg;gq;Fk; re;ij cupik
fSk;.
• Nkw;Fwpg;gpl;l rfy cUg;gbfisAk; fl;Gydhfhr; nrhj;Jf;fs; vd vy;yhr;
re;ju;gg
; q;fspYk; ,dq; fhz KbahJ. Fwpj;j cUg;gbnahd;W fl;Gydhfhr;
nrhj;Jf;Fupa ,e;epakk; $Wk; epge;jidfisg; g+u;j;jp nra;ahjpUg;gpd;
fl;Gydhfhr; nrhj;jhf mr;nrhj;jpid ,dq;fhz KbahJ.
28
fl;Gydhfhr; nrhj;Jf;fis ,dq;fhZjYk; mstpLjYk;
(Identification and Mesurement of the Intangible Assets)
• Muk;gj;jpy; ,dq;fhZk; nghOJ nrhj;njhd;W fpuaj;jpy; kjpg;gplg;gLtJld;

fl;Gydhfhj nrhj;njhd;W tiutpyf;fzj;Jf;F Vw;g ,Uj;jy; Ntz;Lk;.
NkYk; gpd;tUk; epge;jidfSk; epiwT nra;ag;gly; Ntz;Lk;.
(1) vjpu;fhyg; nghUshjhu eyd;fs; tzpfj;jpw;F cl;gha;rr
; g;gLk; jd;ik
apy; cWjpj;jd;ik ,Uj;jy;.
(2) fpuaj;ij ek;gfj;jd;ik nfhz;ljhf fzpg;gpl KbAkhapUj;jy;.
fl;Gydhfhr; nrhj;Jf;fSf;F Vw;g gpd;du; Vw;gLk; nryTfs;

(Subsequent Expeniture)
fl;Gydhfhr; nrhj;Jf;fis cupikahf;fpf; nfhs;Sk;nghOJ fzf;Ffspy;
mjidg; gjpjy; Ntz;Lk;. fl;Gydhfhr; nrhj;njhd;wpw;Fg; gpd;du; Nkw;
nfhs;Sk; nryTfs; fhuzkhf vjpuf; hy eyd;fspy; mjpfupgn
; ghd;W Vw;gLjy;>
mr;nryTfs; ek;gfj;jd;ik nfhz;ljhf> mstplf;$bajhf ,Uj;jy; Nghd;wd
fhzg;gbd; mjid mr; nrhj;jpy; Nru;j;jy; Ntz;Lk;.
cjhuzk; : • Gjpa nkd;ghfk; xd;iw cUthf;Ftjw;fhd epfo;r;rpj;
jpl;lk;.
cs;sf uPjpahf cUthf;fg;gLk; fl;Gydhfhr; nrhj;Jf;fs;
fl;Gydhfhj nrhj;Jf;fis fl;Gydhfhj nrhj;njhd;W ,dq; fhz;gjw;Fupa

jifikfis ngw;Ws;sjh vd;gij ,dq;fhz;gJ rpy re;ju;g;gq;fspy; rpuk
khdjhf ,Uf;Fk;. vt;thnudpDk; cs;sf fl;Gydhfhr; nrhj;Jf;fisj;
Njhw;Wtpf;Fk; eltbf;iffis gpd;tUk; ,U gbKiwfspd; fPo; Kd;itf;f
KbAk;.
(1) Ma;Tg; gbKiw
(2) mgptpUj;jpg; gbKiw
Ma;Tg; gbKiw (Research Phase)
etPd tpQQ; hd uPjpahd my;yJ njhopyE; l;g mwpT> tpsf;fk; vd;gdtw;wpidg;

ngw;Wf; nfhs;Sk; Nehf;fpy; Nkw;nfhs;sg;gLk; njhlf;f jpl;lkplg;gl;l gFg;
Ma;T” vd miof;fg;gLk;.
gha;nthd;Nw “Ma;
cjhuzk; : • Gjpa mwptpidg; ngw;Wf; nfhs;Sk; Nehf;fpy; Nkw;nfhs;
sg;gLk; nray;Kiwfs;.
• Gjpa mwptpid eilKiw epiyikfSf;F nfhz;L
tUtjw;fhf Nkw;nfhs;Sk; nray;Kiwfs;.
29
• cw;gj;jp my;yJ nray;KiwfSf;fhd khw;W Kiw
fisj; NjLtjw;fhf Nkw;nfhs;Sk; nray;Kiwfs;.
• Gjpa mwpT kjpg;gPLk;> mjpy; rpwe;jijj; njupT nra;t
jw;F Vw;gLk; nryTfSk;.
,t;tha;Tr; nryT Vw;gl;l tUlj;jpNyNa ,yhgj;jpw;nfjpuhfg; gjptopj;jy;
Ntz;Lk;. midj;J Ma;TfSf;Fkhfr; nrytplg;gLk; nryTfspdhYk;
eyd;fisg; ngw;Wf; nfhs;s KbAk; vd;gjpy; re;Njfq; fhzg;gLtNj
,jw;Ff; fhuzkhf mikfpd;wJ.
mgptpUj;jpg; gbKiw (Development Phase)
tzpf cw;gj;jpf;fhf my;yJ gad;ghl;bw;fhf gad;gLj;Jtjw;F Kd; etPd

my;yJ tpUj;jp nra;ag;gl;l nghUl;fs;> cghaKiwfs;> cw;gj;jpr; nraw;ghL
fs;> Jiwfs; my;yJ ,tw;iw cw;gj;jp nra;tjw;fhd gupNrhjidfspd;
fz;Lgpbg;Gf;fs; my;yJ Vidatw;iwj; jpll
; kpLtjw;Nfw;g my;yJ Mf;fg+u;t
khdjhf gad;gLj;Jtij mgptpUj;jp vd;W miof;fg;gLk;. gupNrhjid
apD}lhfj; Njbawpe;j mwptpidg; gad;gLj;jp thbf;ifahsu;fspd; Njit
fis epiwNtw;WtjhFk;.
cjhuzk; : • khw;Wg; nghUl;fs; my;yJ nray;Kiwfis
kjpg;gpLjy;.
• tzpf cw;gj;jpf;F Kd;du; khjpupfisAk; tbtikg;Gf;
fisAk; jpl;lkply; (Prototypes)
• Gjpa njhopy;El;gq;fisg; gad;gLj;jp fUtpfs;> tb
tikg;Gf;fs;> mr;Rf;fis epu;khzk; nra;jy;.
gpdt
; Uk; epge;jidfs; epiwNtw;wg;gLk;NghJ mgptpUj;jpr; nryTfs; %yjdr;
nryTfshf khw;wg;gly; Ntz;Lk;. epjpay;yhj ,yhgj;jpwn; fjpuhfg; gjptopjj
; y;
Ntz;Lk;.
mgptpUj;jpr; nryTfs; %yjdr; nryTfshf khw;Wtjw;fhf epiwNtw;wg;

gl Ntz;ba epge;jidfs; rpy fPNo jug;gl;Ls;sd. mit:
(1) nraw; jpll; j;jpwF
; j; njspthd rpwe;j vjpuf
; hyr; re;ijnahd;W ,Uj;jy;.
(2) tzpf cw;gj;jpf;Ff; fUj;njhd;wpUj;jy;.
(3) cw;gj;jpia KbTWj;Jtjw;fhd Njitnahd;wpUj;jy;.
(4) Nkyjpf cw;gj;jp nra;tjw;Fj; Njitahd nghUshjhu tsq;fs; ,Uj;jy;.
(5) Vw;glf;$ba fpuak; ek;gfj;jd;ik nfhz;ljhf kjpg;gplf;$bajhf
,Uj;jy;.
30
Ma;T mgptpUj;jpf; fpuaf; $Wfs;:
(1) gzpahsu; FOtpdu;fsJ $ypAk; rk;gsq;fs; kl;Lkd;wp Vida nfhLg;gdTfSk;.
(2) gad;gLj;jg;gl;l nghUl;fspdJk; NritfspdJk; fpuak;
(3) Mjdg; nghwp cgfuzq;fsJ ngWkhdj;Nja;T
(4) nghJ Nke;jiyf; fpuaq;fs;
Copag; gapw;rp (Staff training)

,J Ma;T> mgptpUj;jpr; nryTfshff; fUjg;glkhl;lhJ. ,J cs;sf
uPjpahf cUthFk; nrynthd;whf ,Ug;gpDk;> ,jd; %yk; vjpu;fhy Muk;g
ed;ikfs; cl;gha;rr; g;gLk; vd;gJ re;Njfkhf ,Ug;gjdhy; ,yhgj;jpwn
; fjpuhf
gjptopf;fg;gly; Ntz;Lk;.
Nkk;gLj;jy; kw;Wk; tpsk;gur; nryTfs; vjpuf
; hyj; njhlf;f eyd;fis kjpgg ; L
P
nra;tJ re;Njfkhf ,Ug;gjdhy; ,yhgj;jpwn ; fjpuhf mjidg; gjptopff
; g;gly;
Ntz;Lk;.
,e;epakj;jpw;Fl;glhj fl;Gydhfhr; nrhj;Jf;fs;

• NtW epakq;fs; %yk; cs;thq;fg;gLk; fl;Gydhfhr; nrhj;Jf;fs;
• epjpr; nrhj;Jf;fs;
• fhg;GWjpf; fk;gdpfspd; jtizf; fl;lzq;fSld; Vw;gLj;jpf; nfhs;sg;gl;l
xg;ge;jq;fs; %yk; NknyOk; fl;Gydhfhr; nrhj;Jf;fs;.
ntspg;gLj;jy;fs; (Disclosures)
(1) gad;gL MAl;fhyk; my;yJ Kiwahd ngWkhdj; Nja;T tPjk;.

(2) ngWkhdj; Nja;tpidg; gad;gLj;Jk; Kiw.
(3) nkhj;jj; epfug; ngWkjpf;Nfw;g jpuz;l ngWkhdj;Nja;T.
(4) tUkhdf;$w;Wf;F khw;w Ntz;ba ngWkhdj;Nja;tpd; msT.
,e;epakj;jpd; mbg;gilapy; fl;Gydhfhr; nrhj;Jf;fs; tzpfq;fis

xd;wpizg;gjd; %yk; cupikahjy;> mur mjpfhupfs; %yk; Vw;gLjy;>
gupkhw;wj;jpd; %yk; Vw;gLjy; vd;gtw;iw fye;Jiuahly; Njitaw;wJ.
31
Nju;r;rp 13.0 : tiuaWj;j fk;gdpnahd;wpd; nraw;ghl;Lg; ngWNgw;
wpidAk; epjpepiyikapidAk; fhRg; gha;rr ; ypid
Ak; ntspg;gLj;Jthu;.
Nju;r;rpkl;lk; 13.1 : tiuaWf;fg;gl;l fk;gdp njhlu;ghff; fhzg;gLk;

rl;lg; gpd;dzpfisj; Njbawpthu;.
ghlNtisfs; : 06
fw;wy; NgWfs;:
• 2007k; Mz;L 7 Mk; ,yf;fk; fk;gdpr; rl;lj;jpd; 3(1) gpupTf;Nfw;g fk;gdpfspd;

tifg;gLj;jiyAk; mtw;wpd; jd;ikfisAk; ntspg;gLj;Jthu;.
• fk;gdpnahd;wpid $l;bizg;gjw;Fj; Njitahd rl;l epiyikfis
tpku;rpg;ghu;.
• tiuaWf;fg;gl;l fk;gdpnahd;wpd; gq;Ffspd; jd;ik> gq;Ffspd; tiffs;>
$wg;gl;l %yjdk; vd;gtw;iw tpgupg;ghu;.
,opTg; gq;FjhuUk; cr;rg;gq;FjhuUk;

2007k; Mz;L 7 Mk; ,yf;ff; fk;gdpr; rl;lj;jpw;Nfw;g tiuaWf;fg;gl;l jdpahu;
fk;gdp> nghJf; fk;gdp vDk; ,U tiff; fk;gdpfspYk; Mff; Fiwe;j gq;Fjhuu;
vz;zpf;if xUtuhFk;. jdpf; fk;gdpnahd;wpd; cr;r gq;Fjhuu; vz;zpf;if 50
MFk;. nghJf; fk;gdpnahd;wpd; cr;r gq;Fjhuu; vz;zpfi
; f tiuaWf;fg;gltpyi
; y.
2007k; Mz;L 07Mk; ,yf;f fk;gdpr;rl;lk;

,yq;ifapDs; fk;gdpnahd;iw Muk;gpf;Fk;NghJk; elhj;jpr; nry;Yk;NghJk;
gpdg
; w;w Ntz;ba eilKiwfis cs;slf;fp ghuhSkd;wj;jpdhy; epiwNtw;wg;gl;l
rl;l MtzNk ,JthFk;. ,jpy; fhl;lg;gl;Ls;sthW fk;gdp tifg;gLj;jiy
gpd;tUkhW Kd;itf;fyhk;.
32
fk;gdpfs;

tiuaWf;fg;gl;l tiuaWf;fg;glhj
fk;gdpfs; fk;gdpfs;

cj;juthjj;jhy; gq;Ffshy;
tiuaWf;fg;gl;l tiuaWf;fg;gl;l
fk;gdpfs; fk;gdpfs;

tiuaWf;fg;gl;l tiuaWf;fg;gl;l tiuaWf;fg;gl;l ntspehl;Lf;
jdpahu; fk;gdpfs; nghJf;fk;gdpfs; fiufle;j fk;gdpfs; fk;gdpfs;
• tiuaWf;fg;gl;l fk;gdpnahd;iw cUthf;Fk;NghJ Kd;itf;f Ntz;ba

Mtzq;fs;.
• fk;gdpg; gjpthsu; mYtyfk; mwpKfg;gLj;jpAs;s tpz;zg;gg;gbtk;
• fk;gdp mikg;gf tpjp
• ,af;Feu;fshfr; nraw;gLj;Jtjw;F rk;kjj;ijj; njuptpf;Fk; fbjk;
• nrayhsuhfr; nraw;gLtjw;fhd rk;kjj;ijj; njuptpf;Fk; fbjk;
• tiuaWf;fg;gl;l jdpahu; fk;gdpnahd;wpwF
; k;> tiuaWf;fg;gl;l
nghJf; fk;gdpnahd;wpw;Fk; ,ilapyhd NtWghLfs;:
tiuaWf; f g; g l; l tiuaWf; f g; g l; l
jdpf; f k; g dp nghJf; f k; g dp
• gq;Fjhuu; vz;zpf;if • Mff;Fiwe;j 01 MFk;> cr;r
Mff; Fiwe;jJ 01 MFk;. vz;zpf;iff;F tiuaiw
cr;r vz;zpf;if 50 MFk;. apy;iy.
• gfpuq;fkhf gq;Ffis ntsp • gfpuq;fkhfg; gq;Ffis ntsp
aPL nra;tjw;F mDkjp aplyhk;.
apy;iy.
• ,af;Feu; rigapd; Mff; • ,af;Feu; rigapd; Mff;
Fiwe;j mq;fj;jtu; Fiwe;j mq;fj;jtu;
vz;zpf;if 1 MFk;. vz;zpf;if 02 MFk;.
• fld; jPu;f;Fkhw;wy; njhlu; • fld; jPu;f;Fkhw;wy; njhlu;ghd
ghd guprPyidapd;wp toq; guprPyid Nkw;nfhs;sg;gly;
fy;fis Nkw;nfhs;syhk;. Ntz;Lk;.
• Mz;lwpf;ifAld; epjpf; • Mz;lwpf;ifAld; epjpf;
$w;wpid Kd;itf;f $w;wpid Kd;itg;gJ
Ntz;baJ fl;lhakpy;iy. fl;lhakhFk;.
33
• $wg;gl;l %yjdk; (58tJ gpuptpd;gb)
• toq;fpa gq;Ffs; kPJ fk;gdpf;F fpilj;j kw;Wk; fpilf;fNtz;ba
nkhj;jg; gzj;jpd; $l;Lj;njhifahFk;.
• gq;Ffspd; jd;ikAk; gq;Ffspd; tiffSk; (49k; gpuptpd;gb)
• tiuaWf;fg;gl;l fk;gdpapd; gq;Ffs; mirAk; nrhj;njhd;whFk;. tiu
aWf;fg;gl;l fk;gdpnahd;wpdhy; toq;ff;$ba gq;Ffspd; tiffs;
gpd;tUkhW:
• rhjhuz gq;Ffs; / cupikg;gq;Ffs;
• Kd;Dupikg; gq;Ffs;
• tpNrl gq;Ffs;
• tiuaWf;fg;gl;l my;yJ epge;jidfSld; $ba thf;Fupik
fpilf;fg; ngWk; gq;Ffs;
• thf;Fupikaw;w gq;Ffs;
• kPl;fj;jf;f gq;Ffs;
• gq;F toq;fYk; gzj;jpidg; ngw;Wf; nfhs;sYk;
• gq;Ftoq;fy; Muk;gg; gq;Ftoq;fy; my;yJ nghJg; gq;Ftoq;fy;
%yk; Nkw;nfhs;s KbAkhf ,Ug;gJld; mjw;fhd gpujpgaid xNu
Kiwapy; my;yJ jtiz Kiwapy; ngw;Wf; nfhs;s KbAk;.
• fk;gdpnahd;wpdhy; Ngzg;gl Ntz;ba VLfSk; mwpf;iffSk;
• fk;gdpnahd;wpdhy; ngwg;gl;l kw;Wk; nrytopff
; g;gl;l fhRfisf; fhl;Lk;
mwpf;if.
• fk;gdpapd; nrhj;Jf;fs;> nghWg;Gf;fs; njhlu;ghd mwpf;if.
• tpahghuj;Jld; njhlu;Gila gz;lq;fspd; fld; nfhs;tdTfs;> tpwg
; id
fs; njhlu;ghd thbf;ifahsu;fspdJk; toq;Feu;fspdJk; tpgu mwpfi; f.
• ,Wjp ruf;fpUg;G mwpf;if
• Nrit toq;fYld; njhlu;Gilajhapd; Nrit mwpf;if
34
Nju;r;rpkl;lk; 13.2 : gq;Ftoq;fypd; ngWkjpapid xNu Kiwapy;
ngWk;NghJ mjw;Fupa nfhLf;fy; thq;fy;fisf;
fzf;Ffspy; gjpT nra;thu;.
ghlNtisfs; : 06
fw;wy; NgWfs;:
• tiuaWf;fg;gl;l nghJf; fk;gdpnahd;W epjpal

P l
; y; topnahd;whfg; gq;Ffis
toq;Fjy; Ntz;Lk; vd;gijf; Fwpg;gpLthu;.
• gq;Ftoq;fypd; %yk; fpilj;j fhirf; fzpg;ghu;.
• miog;gpid xNu Kiwapy; ngw;Wf; nfhs;Sk;NghJ mjw;fhd nfhLf;fy;
thq;fy;fisg; gjpT nra;thu;.
• fk;gdpfs; rl;lj;jpd; 51k; gpuptpd;gbAk;> fk;gdpfspd; rl;l%yq;fspd; xOq;

fikg;Gf;Nfw;gTk; fk;gdpnahd;W gq;Ffis toq;Fk;.
• gq;Ffis toq;f Kd;du; fk;gdpfs; rl;lj;jpd; 52k; gpuptpw;Nfw;g fk;gdpapd;
,af;Feu; rigapdhy; gq;Ftoq;fYf;fhd gpujpgad; jPu;khdpf;fg;gLk;.
• gq;nfhd;wpwf
; hd gpujpgad; vd;gJ gq;nfhd;Wf;F toq;fg;gLk; ngWkjpahFk;.
,e;jg; gpujpgaid fhR> thf;FWjpr;rPl;L> vjpu;fhyr; Nritfs;> nrhj;Jf;fs;>
NtW gpizg;gj;jpuq;fs; vd;gtw;wpd; %yk; nrYj;j KbAk;.
• gpujpgaid xNu Kiwapy; ngw;Wf; nfhs;Sk;NghJ fhRg; ngWtditg;
gjpT nra;tjw;fhd ehl;Fwpg;Gg; gjpTfisg; gpd;tUkhW fhl;lyhk;.
• tpz;zg;gj;Jld; fhR ngwy;
tq;fpff
; zf;F tuT XX
gq;Ftoq;fy; fzf;F nryT XX
• gq;Ffis xJf;Fjy;
gq;Ftoq;fy; fzf;F tuT XX
$wg;gl;l %yjdf;fzf;F nryT XX
35
Nju;r;rpkl;lk; 13.3 : gq;F toq;fypdN ; ghJ gq;nfhd;wpd; ngWkjpapid
(gpujpgaid) gy jtizfspy; mwtpLk;NghJ
mjw;fhd nfhLf;fy; thq;fy;fisf; fzf;Ffspy;
gjpT nra;thu;.
ghlNtisfs; : 10
fw;wy; NgWfs;:
• gq;nfhd;wpw;fhd gpujpgaidj; jtiz Kiwapy; ngw;Wf; nfhs;sf;$ba

re;ju;g;gq;fis tpgupg;ghu;.
• gq;nfhd;wpw;fhd gpujpgaidj; jtiz Kiwapy; ngw;Wf; nfhs;Sk;NghJ
$wg;gl;l %yjdj;ijf; fzpg;gpLthu;.
• gq;nfhd;wpw;fhd gpujpgaidj; jtiz Kiwapy; ngw;Wf; nfhs;Sk;NghJ
mjw;Fupa nfhLf;fy; thq;fy;fisg; gjpTnra;thu;.
• gq;nfhd;wpw;fhd gpujpgaidj; jtizKiwapy; ngw;Wf; nfhs;Sk; re;ju;g;

gq;fisg; gpd;tUkhW fhl;l KbAk;.
• kDtpd;NghJ
• xJf;fypd;NghJ
• miog;gpd;NghJ
(xd;Wf;F Nkw;gl;l miog;Gf;fs; fhzg;glyhk;.)
• fk;gdpr; rl;lj;jpd; 55k; gpuptpd; %yk; gq;FfSf;fhd miog;Gj; njhlu;ghd
tpjpKiwfs; $wg;gl;Ls;sd.
• gq;nfhd;wpw;fhd tpz;zg;gg; gzk; fpilf;Fk;NghJ toq;fg;gl;l gq;Ffspd;
mstpid tplTk; $Ljyhff; fpilf;fg; ngWfpd;w tpz;zg;gg;gj;jpuq;fs;
njhlu;ghfg; gpd;gw;wf;$ba eilKiwfspy; rpy gpd;tUkhW:
• Nkyjpfkhff; fpilf;fg; ngw;w tpz;zg;gq;fis epuhfupj;J fhirj;
jpUg;gp mDg;Gjy;.
• tpz;zg;gq;fs; midj;Jf;Fk; gq;Ffis tpfpjhrhu uPjpahf xJf;Fjy;.
• tpfpjhrhu uPjpahd xJf;fy; vd;gJ toq;fg;gl;l gq;fpd; mstpid tpl tpzz ; g;
gpjJ
; s;s gq;Ffspd; vz;zpfi ; f $LjyhfTs;s re;ju;gg ; j;jpy; tpzz
; g;gjhuu;fs;
midtUk; gq;Ffisg; ngWk; tpjkhff; Fwpjj ; xU tpfpjj;jpy; my;yJ gy
tpfpjq;fspd; mbg;gilapy; gq;Ffis xJf;fL P nra;jyhFk;.
36
• tpfpjhrhu uPjpahd xJf;fypd;NghJ Nkyjpf tpz;zg;gq;fspd; kPJ ngwg;gl;l
gzk; njhlu;gpy; gpd;gw;wf;$ba khw;W Kiwfs; tUkhW:
• Nkyjpff; fhR midj;ijAk; jpUg;gpaDg;Gjy;.
• xJf;fYf;F my;yJ miog;Gf;F fpilf;f Ntz;ba gzj;jpw;fhf
<Lnra;jy;.
• gq;nfhd;wpw;fhd gpujpgaidj; jtiz mbg;gilapy; ngw;Wf; nfhs;tjw;fhd
ehl;Fwpg;Gg; gjpTfisg; gpd;tUkhW Kd;itf;f KbAk;.
• tpz;zg;gj;Jld; (kD) fhR fpilj;jy;.
tq;fpf;fzf;F tuT XX
kD xJf;fy; fzf;F nryT XX
• Nkyjpfkhff; fpilj;j fhrpidj; jpUg;gpaDg;Gjy;.

kD xJf;fy; fzf;F tuT XX
tq;fpf; fzf;F nryT XX
• gq;Ffis xJf;Fjy;.
kD xJf;fy; fzf;F tuT XX
$wg;gl;l %yjdf; fzf;F nryT XX
• xJf;fYf;Fupa gzk; fpilf;fg; ngwy;.

tq;fpff
; zf;F tuT XX
• gq;F xJf;fYf;Fupa gzk; epYitahapUj;jy;.

xJf;fy; epYitf; fzf;F tuT XX
• gq;fpw;fhd miog;gpid Nkw;nfhs;sy;.

miog;Gf; fzf;F tuT XX
$wg;gl;l %yjdf; fzf;F nryT XX
• gq;fpw;fhd miog;Gg; gzk; fpilf;fg;ngwy;.

tq;fpf;fzf;F tuT XX
miog;Gf;fzf;F nryT XX
• miog;Gg; gzk; epYitahapUj;jy;.

miog;G epYitf; fzf;F tuT XX
miog;Gf; fzf;F nryT XX
• Kw;gzkhff; fpilj;j miog;Gg;gzk;.

tq;fpf;fzf;F tuT XX
Kw;gz miog;Gf;fzf;F nryT XX
• Kw;gzkhff; fpilj;j miog;Gg; gzk; cupa Kiwapy; fzf;Ffspy; rPuhf;fg;

gly; Ntz;Lk;.
• epYitahfTs;s gzk; kPsf; fpilj;jy;> epYitf;F mwtpLfpd;w tl;b
vd;gitfs; cupa Kiwapy; fzf;Ffspy; gjpT nra;ag;gly; Ntz;Lk;.
37
Nju;r;rpkl;lk; 13.4 : epYitg; gq;Ffis kPs tpw;gjw;Fupa nfhLf;fy;
thq;fy;fisg; gjpT nra;thu;.
ghlNtisfs; : 20
fw;wy; NgWfs;:
• fk;gdpr; rl;lj;jpd; khjpup mikg;gf tpjpf;Nfw;gf; fk;gdpf;F gq;FfSf;fhf

fpilf;f Ntz;ba gzk; njhlu;ghff; fk;gdpf;F tpl;Lf; nfhLf;Fk; cupik
vdg;gLk; (Nrhe;ij cupik (Lein Right) cz;nld;gijj; njspTgLj;Jthu;.
• epYitahfTs;s gq;Ffis ,af;Feu; rigapd; tpUg;gg;gb NtnwhUtUf;Ff;
ifkhw;wf;$ba (kPs tpw;ff;$ba) Kiwapid tpgupg;ghu;.
• epYitg; gq;Ffspd; kPs tpw;gidapidf; fzf;Ffspy; gjpT nra;thu;.
• gq;FfSf;fhd miog;Gg;gzk; KOikahfr; nrYj;jg;glhj re;ju;gg

; nkhd;wpy>;
mJ njhlu;ghf fk;gdpf;F tpl;Lf; nfhLf;Fk; cupik vdg;gLk; Nrhe;ij
(Lein Right) cupik cz;L.
• gq;FupikahsUf;F mwptpj;jy; nfhLj;j gpd;Gk; mtu; gzk; nrYj;jj;
jtWthuhapd; Nrhe;ij cupikAila gq;Ffis NtnwhUtUf;F tpw;gid
nra;Ak; cupik ,af;Feu; rigf;F cupj;JilajhFk;.
• kPs tpw;gid nra;tjd; %yk; fpilf;fg; ngWfpd;w gzj;jpy; epYitg;
gzk;> epYitg; gzj;jpw;fhd tl;b> tpw;gidf;fhf Vw;gl;l nryTfs;
vd;gtw;iwf; fopjj
; gpd; kpFjpapUe;jhy; mj;njhif Kd;du; gq;if itj;jpUe;j
tUf;F toq;fg;gLk;.
• kPsr; nrYj;jg;gLk; gzk; Kd;ida gq;fhsu;fshy; Vw;fdNt nrYj;jpAs;s
gzj;jpid tpl mjpfkhf ,Uj;jy; $lhJ.
• kPs tpwg
; idapd; gpd; kPst
; pwg
; idf; fzf;fpy; epYitahfTs;s kPjp $wg;gl;l
%yjdf; fzf;Ff;F khw;wg;gly; Ntz;Lk;.
• epYitg; gq;Ffis kPs tpw;gid nra;tjw;Fupa nfhLf;fy; thq;fy;fisg;
gjpT nra;tjid gpd;tUk; cjhuzk; %yk; fhl;l KbAk;.
• fkyk; nghJf;fk;gdpahdJ 2009 rdtup 01k; jpfjp 100>000 rhjhuz
gq;Ffis gq;nfhd;W 28 tPjk; KOikahd gpurpj;j toq;fiy
38
Nkw;nfhs;tjw;fhf fk;gdp Kd;tptuzj;ij ntspapl;lJ. gq;fpw;fhd
ngWkjp gpd;tUkhW mwtplg;gLk;.
kDtpd;NghJ &. 10
xJf;fypd;NghJ &. 8
miog;gpd;NghJ &. 10
28
• tpzz; g;gk; KbtilAk; jpfjpahd 2009 rdtup 25 Mk; jpfjp 125>000
gq;FfSf;fhd tpz;zg;gq;fs; fpilf;fg; ngw;wpUe;jd. Nkyjpfkhff;
fpilf;fg; ngw;wpUe;j tpz;zg;gq;fspy; 5000 gq;FfSf;fhd tpz;zg;
gq;fs; epuhfupf;fg;gl;L fhR kPs mDg;gg;gl;lJld; kpFjpg; gq;Ffs;
2009 ngg;utup 10k; jpfjp tpfpjhrhu uPjpapy; xJf;fy; nra;ag;gl;lJ.
2009 ngg;utup 20k; jpfjp 5000 gq;FfSf;Fupj;jhd xUtiuj; jtpu
Vidatu;fspd; xJf;fy; gzk; cupa Kiwapy; fpilf;fg; ngw;wJ.
• 2009 khu;r; 01k; jpfjp gq;Ff;fhd miog;G tpLf;fg;gl;lNghJ> xJf;fypy;
NghJ gzk; nrYj;jhj gq;Fjhuu; jtpu VidNahu; jkJ gzj;jpid
2009 khu;r; 15y; nrYj;jpdu;. epYitg;gq;Ffs; midj;Jk; 2009 khu;r;
25k; jpfjp xd;W &gh 32 tPjk; ,d;ndhUtUf;F tpw;gid nra;ag;gl;l
Jld;> kPs;tpw;gidf;fhd &gh 10000 nrytpidAk;> epYit miog;G
tl;b 2000 &gh cs;spl;l epYit miog;Gg;gzj;jpidAk; fopjj ; gpd;
2009 Vg;uy; 01k; jpfjp vQ;rpa gzk; %yg; gq;FupikahsUf;F mDg;
gg;gl;lJ.
Kd; i tf; f g; g Lk; tpilfs; :
jpfjp tpguk; tuT nryT
2009.01.25 tq;fpf; fzf;F 1.250,000

kD xJf;fy; fzf;F 1,250,000
(125>000 gq;FfSf;F 10/= tPjk;
tpz;zg;gg;gzk; fpilj;jy;)
2009.02.10 kD xJf;fy; fzf;F 50,000

tq;fpf; fzf;F 50,000
(5000 gq;FfSf;fhd gzk; epuhfupf;fg;gl;L
jpUg;gp mDg;gy;)
2009.02.10 kD xJf;fy; fzf;F 1,800,000

$wg;gl;l %yjdf;fzf;F 1,800,000
(100>000 gq;Ffis xJf;fPL)
39
jpfjp tpguk; tuT nryT
2009.02.20 tq;fpf; fzf;F 570,000

epYit xJf;fy; fzf;F 30,000
kD xJf;fy; 600,000
(100000 gq;FfSf;F xJf;fy; gzk; fpilj;jy;)
2009.03.01 miog;Gf;fzf;F 1,000,000

$wg;gl;l %yjdf; fzf;F 1,000,000
(gq;FfSf;F miog;gpid tpLj;jy;)
2009.03.15 tq;fpf; fzf;F 950,000

epYit miog;G 50,000
miog;Gf;fzf;F 1,000,000
(95000 gq;FfSf;F miog;G gzk; fpilj;jy;)
2009.03.25 tq;fpf; fzf;F 160,000

gq;F kPs; tpw;gidf; f/F 160,000
(gq;F xd;W 32/= tPjk; kPs toq;fg;gly;)
2009.03.25 gq;F kPs tpw;gidf; fzf;F 10,000

(kPs; tpw;gidr; nryTfisg; gjpjy;)
2009.03.25 gq;F kPs;tpw;gidf; fzf;F 80,000

gq;F miog;G epYitf;fzf;F 50,000
gq;F xJf;fy; epYitf;fzf;F 30,000
(xJf;fy; epYit> miog;G epYit vd;g
tw;iw gq;F kPs; tpw;gidf; fzf;Ff;F
khw;Wjy;)
2009.04.01 gq;F kPs; tpw;gidf;fzf;F 60,000

tl;b tUkhdf; fzf;F 2,000
(kPs; tpwg
; id %yk; ngw;w gzj;jpy; Kd;ida
gq;Fjhuupd; tpz;zg;gg; gzj;jpid kPsr;
nrYj;Jjy;.)
10,000
2009.04.01 gq;F kPs; tpw;gidf;fzf;F
$wg;gl;l %yjdf;fzf;F 10,000
(gq;F kPs; tpw;gidf;fzf;fpd; kPjpapid gq;F
%yjdf; fzf;fpw;F khw;Wjy;.
40
gq;F kPs; tpw;gidf; fzf;F
miog;G epYitf; fzf;F 50,000 tq;fpf; fzf;F 160,000

xJf;fy; epYitf; fzf;F 30,000
tq;fpfzf;F(tpwg
; idr; nryT) 10,000
tq;fp f;fzf;F 58,000
tl;b tUkhdf; fzf;F 2,000
$wg;gl;l %yjdf; fzf;F 10,000
160,000 160,000
nra;if:
%yg; gq;FjhuUf;F mDg;g Ntz;ba njhifapidj; Njly;.

&gh &gh
kPs toq;fypdhy; ngw;w fhR 160,000
fop:
xJf;fy; epYit 30,000
miog;G epYit 50,000
kPs; tpw;gidr; nryT 10,000 90,000
70,000
• &gh 70,000 fk;gdpaplk; fhzg;gLfpd;wJ. epYitg; gq;Fjhuu;fsplkpUe;J

,Jtiu fpilj;j &gh 60,000 MFk;. mg;gq;FjhuUf;F 60,000 &ghtpy;
tl;b 2000 &ghtpidf; fopj;J 58>000 &gh kl;LNk kPsr; nrYj;j KbAk;.
kpFjp 10,000 &gh $wg;gl;l %yjdf; fzf;fpw;F khw;wg;gLk;.
41
Nju;r;rpkl;lk; 13.5 : xJf;fq;fis %yjdkhf;fy;> cupik toq;fy;
vd;gd njhlu;ghd nfhLf;fy; thq;fy;fisf;
fzf;Ffspy; gjpthu;.
ghlNtisfs; : 04
fw;wy; NgWfs;:
• xJf;fq;fis %yjdkhf;fypD}lhf cgfhu gq;F toq;fy; ,lk;ngWk;

Kiwapid tpgupg;ghu;.
• jw;NghJs;s rhjhuz gq;fhsu;fs; khj;jpuk; ngw;Wf; nfhs;tjw;fhd re;ju;g;
gj;jpid toq;fp VjhtJ Kiwnahd;wpw;Nfw;g cupik toq;fy; ,lk;ngWk;
vd;gij Rl;bf; fhl;Lthu;.
• cgfhug; gq;F toq;fy;> cupik toq;fy; vd;git njhlu;ghd nfhLf;fy;
thq;fy;fis fzf;Ffspy; gjpT nra;thu;.
• fk;gdpr; rl;lj;jpy; cgfhug; gq;F toq;fy; njhlu;ghf vJTk; $wg;glh

tpl;lhYk; cgfhug; gq;Ffs; toq;fg;gl KbAk;. cgfhug; gq;F toq;fy;
vd;gJ fk;gdpnahd;wpdhy; jPu;khdpf;fg;gl;l gq;fpdJ ngWkjpf;F fk;gdpap
Ys;s xJf;fq;fis %yjdkhf;fy; nra;tjhFk;.
• cgfhug; gq;F toq;fYf;fhd nghJ ehl;Fwpg;G gjpTfs; gpd;tUkhW:
Fwpj;j xJf;fq;fs; fzf;F tuT XXX
$wg;gl;l %yjd (rhg) fzf;F nryT XXX
cjhuzk; :
tiuaWf;fg;gl;l fiykfs; nghJf;fk;gdpapd; 2009.03.31e; jpfjpapy; ,Ue;j
thwhd Ie; n jhifapd; cUg; g bfs; gpd; t UkhW:
$wg;gl;l %yjdk; &gh &gh

rhjhuz gq;Ffs; (10000) 300,000
xJf; f q; f s;
kPs;kjpg;gPl;L xJf;fk; 20,000
nghJ xJf;fk; 20,000
epWj;jp itj;j ,yhgk; 18,000 58,000
nkhj;j cupikahz;ik 358,000
42
2009.10.01 ,y; fk;gdpapy; ,Ue;j rhjhuz gq;fhsu;fSf;F gq;nfhd;W &gh 40=
tPjk; cgfhug;gq;Ffs; 1000 toq;fg;gl;lJ.
• cupa Fwpg;Ngl;Lg; gjpTfs;:
kPs;kjpg;gPl;L xJf;ff; fzf;F tuT 20,000
nghJ xJf;ff; fzf;F tuT 20,000
rhjhuz gq;F $wg;gl;l %yjdf; fzf;F nryT 40,000
(40/= gb 1000 cgfhug;gq;F toq;fy; Nkw;nfhs;sg;gl;lJ.)
• cgfhug; gq;F toq;fypd; gpd;duhd Ie;njhif

tiuaWf;fg;gl;l fiykfs; nghJf;fk;gdpapd;
2009.10.01 Me; jpfjpapyhd Ie;njhif
$wg;gl;l %yjdk; &gh &gh
rhjhuz gq;F (11000) 340,000
xJf; f q; f s;
epWj;jp itj;j ,yhgk; 18,000 18,000
nkhj;j cupikahz;ik 358,000
• fk;gdpnahd;W Gjpa gq;Ffis toq;Fk;NghJ mg;gq;Ffisf; nfhs;tdT

nra;Ak; re;ju;g;gj;jpid Vw;fdNt cs;s rhjhuz gq;FjhuUf;F khj;jpuk;
toq;FtJ cupik toq;fy; vdg;gLk;.
• VNjDk; tPjnkhd;wpw;Nfw;g ,af;Feu; rig jPu;khdpj;j epahakhd Kiwapy;
cupik toq;fy; Nkw;nfhs;sg;gLk;.
• cgfhug; gq;F toq;fypd;NghJ toikahd Kiwapy; gq;Fjhuu;fsplk;
mwtPLfs; nra;ag;glhjpUg;gJld;> cupik toq;fypd;NghJ mwtPLfs;
nra;ag;gLk;.
43
Nju;r;rpkl;lk; 13.6 : tiuaWf;fg;gl;l fk;gdpnahd;wpd; tUkhdf;$w;W>
cupikahz;ik khw;wy; $w;W> Ie;njhif> fhRg;
gha;r;ry; $w;W vd;gdtw;iwj; jahupg;ghu;.
ghlNtisfs; : 40
fw;wy; NgWfs;:
• Kfhikj;Jtj; Njitf;Fk; nghJj; Njitf;Fnkd ntt;Ntwhd epjpf;

$w;Wf;fs; jahupf;fg;gly; Ntz;Lnkd;gij tpsq;fpf; nfhs;thu;.
• nghJj; NjitfSf;fhfj; jahupf;fg;gLfpd;w epjpf; $w;Wj; njhFjpnahd;wpd;
gFjpfisAk; mjd; rl;lg;gpd;dzpiaAk; gFj;jha;thu;.
• tiuaWf;fg;gl;l nghJf;fk;gdpnahd;wpd; epjpf;$w;wpidj; jahupg;ghu;.
• Kfhikj;Jtj;jpd; Njitapd;nghUl;L rfy tplaq;fisAk; cs;slf;fpAk;

nghJj; Njitapd; nghUl;L fk;gdpfs; rl;lk; kw;Wk; fzf;fl
P L
; epakq;fspd;
gpd;dzpiag; gpd;gw;wpAk; tiuaWf;fg;gl;l fk;gdpfspd; epjpf; $w;Wf;fs;
jahupf;fg;gLk;.
• Kfhikj;Jtj;jpd; Njitf;fhf tpupthd epjpf;$w;Wj; jahupf;fg;gLk;.
• tiuaWf;fg;gl;l fk;gdpnahd;wpd; tpupthd epjpf;$w;wpidj; jahupf;Fk;NghJ
gpd;tUk; tplaq;fs; njhlu;ghff; ftdQ; nrYj;Jjy; Ntz;Lk;.
• tupf;F Kd;duhd Njwpa ,yhgk;.
• tUlj;jpw;fhd tUkhd tupapidr; rPuhf;Fjy;.
• fhyhz;L mbg;gilapy; Ra kjpg;gPl;L Kiwapd;gb fk;gdpfshy; tup
nrYj;jg;gly;.
• tUkhd tupj; jpizf;fsj;Jld; ,zf;fg;ghl;Lf;F tUfpdw; tUkhdtup>
tupahf Vw;gLj;jg;gLfpd;w ngWkjp vd;gtw;Wf;fpilapyhd NtWghL
Fiwtup my;yJ kpif tup Vw;ghlhff; fhzg;gl KbAk; vd;gJld;>
mjid elg;G Mz;by; tUkhdtupf;Fr; rPuhf;fk; nra;jgpd; tUkhdf;
$w;wpw;F khw;wg;gLk;.
• Kfhikapd; Njitf;F Vw;g tUkhdf;$w;W> Ie;njhif> fhRg;gha;r;ry;
$w;W Nghd;wit tpupthd epjpf;$w;Wf;fshfj; jahupf;fg;gLk;.
• nghJ Nehf;fj;jpw;fhd epjpf;$w;wpidj; jahupg;gJ njhlu;ghf ,yq;iff;
fzf;fPl;L epakk; ,yf;fk; 03 ,y; tpje;Jiuf;fg;gl;l KiwfisAk; 2007k;
Mz;L 7 Mk; ,yf;ff; fk;gdpfs; rl;lj;jpd; tpjpKiwfisAk; gpdg; w;Wjy; Ntz;Lk;.
44
• ,yq;if fzf;fPl;L epakk; 03 ,d; Nehf;fkhf miktJ nghJ Nehf;fj;
jpw;fhd epjpf;$w;wpidj; jahupg;gjw;Fupa mbg;gilfis tpje;Jiug;gjhFk;.
• nghJ Nehf;fj;jpw;fhd epjpf;$w;W vd;gJ tzpfj;jpd; epjpepiyik> epjpg;
ngWNgW> fhRg;gha;rr
; y; vd;git njhlu;ghd jfty;fSf;Nfw;g jkJ nghUsh
jhuj; jPu;khdq;fis vLg;gjw;fhd vjpu;ghu;g;Gld; ,Uf;Fk; fl;rpapdu;fspd;
Njitf;fhfj; jahupf;fg;gLk; epjp mwpf;iffs; MFk;.
• ,yq;iff; fzf;fPl;L epakk; ,yf;fk; 03 ,w;Nfw;g epjpf;$w;Wf;fs; gpd;tUk;
$Wfisf; nfhz;bUf;Fk;.
• Ie;njhif
• tUkhdf;$w;W
• cupikahz;ik khw;wy; $w;W
• fhRg;gha;r;ry; $w;W
• fzf;fPl;Lf; nfhs;iffSk; tpupthd Fwpg;Gf;fSk;
• tUkhdf;$w;wpd; Kfg;gpy; nryTfspd; tiffis gpd;tUkhW Kd;itf;f
KbAk;.
• nryTfspd; jd;ikf;Nfw;g
• nryTfspd; nraw;ghl;Lj; jd;ikf;Nfw;g
• nghJthf tUkhdf;$w;W jahupf;fg;gLtJ nraw;ghl;bd; jd;ikf;Nfw;g
thFk;.
• tUkhdf; $w;wpidj; jahupf;Fk;NghJ ,yq;if fzf;fPl;L epakk; 03 ,y;
tpje;Jiuf;fg;gl;l khjpupapidg; gad;gLj;Jjy; Ntz;Lk;. mit gpdt
; UkhW
fhzg;gLk;.
............................ fk; g dpapd;
.............................. Kbtile; j tUlj; j pw; f hd
tUkhdf; $ w; W
Fwpg; G &gh &gh
tpw;gidfs; xxx
tpw;gidf; fpuak; (xxx)
nkhj;j ,yhgk; xxx
Vida tUkhdq;fs; (1) xxx
xxx
tpepNahff;fpuak; xxx
epu;thfr; nryTfs; xxx
Vida nryTfs; xxx
epjpr; nryT (2) xxx (xxx)
tupf;F Kd;duhd ,yhgk; (3) xxx
tUkhdtup (xxx)
tupf;Fg; gpd;duhd ,yhgk; xxx
45
............................ fk; g dpapd; ................. jpfjpapy;
Kbtile; j tUlj; j pw; f hd cupikahz; i k khw; w y; $w; W
tpguk; rhjhuz Kd; D upikg; kP s ; k jpg; g P l ; L nghJ ,yhg nkhj;jk;
gq;Ffs; gq;Ffs; xJf;fk; xJf;fk; el;lf;
fzf;F
kPjp
&gh &gh &gh &gh &gh &gh
Muk;g kPjp xx xx xx xx xx xx
kPs;kjpg;G Nkyjpfk; - - xx - - xx
gq;F toq;fy; xx - - - - xx
cgfhu toq;fy; xx - (xx) (xx) - -
tUlj;jpd; Njwpa
,yhgk; - - - - xx xx
nghJ xJf;fk; xx (xx)
,ilf; f hyg;
gq; f pyhgk;
- Kd;Dupikg;gq;F (xx) (xx)
- rhjhuz gq;F (xx) (xx)
gpNuupf; f g; g l; l
gq; F yhgk;
- Kd;Dupikg;gq;F (xx) (xx)
,Wjp kPjp xx xx xx xx xx xx
46
..................... fk; g dpapd; ............... jpfjpf; f hd Ie; n jhif
Fwpg; G &gh &gh
nrhj; J f; f s;
eilKiway; y hr; nrhj; J f; f s;
Mjdk; nghwp kw;Wk; cgfuzq;fs; (4) xx
KjyP L xx
fl;Gydhfhr; nrhj;Jf;fs; xx
eilKiwr; nrhj; J f; f s;
ruf;fpUg;G xx
fld;gl;NlhUk; Vida tUkjpfSk; xx
FWq;fhy KjyPLfs; xx
Kw;gzr; nryTfs; xx
fhRk; tq;fpkPjpAk; xx xx
nkhj;jr; nrhj;Jf;fs; xx
cupikahz; i kfSk; nghWg; G f; f Sk;
cupikahz; i k
$wg;gl;l %yjdk; - rhjhuz gq;Ffs; xx
- Kd;Dupikg;gq;Ffs; xx xx
xJf;fq;fs
s;
kPs;kjpg;gPl;L xJf;fk; xx
nghJ xJf;fk; xx
epWj;jp itj;j ,yhgk; xx xx
nkhj;j cupikahz;ik xx
eilKiw my; y hj nghWg; G f; f s;
ePz;lfhyf;fld; / njhFjpf;fld; xx
ePz;lfhy epjp Vw;ghLfs; xx xx
eilKiwg; nghWg; G f; f s;
fld;nfhLj;Njhu; xx
epfo;fhy tup Vw;ghL xx
FWq;fhy epjp Vw;ghLfs; xx
epYitf; fld;tl;b xx
epYitr; nryTfs; xx
Copau; el;l<l;L Vw;ghL xx xx
nkhj;j cupikahz;ikfSk; nghWg;Gf;fSk; xx
47
• fzf;fPl;Lf; nfhs;iffSk; fzf;fPl;Lf; Fwpg;GfSk;
• fzf;fPl;Lf; nfhs;iffSk; fzf;fPl;Lf; Fwpg;Gf;fSk; epjpf;$w;Wj;
njhFjpapd; gFjpahFk;.
• Kfg;gpy; ntspg;gLj;jg;glhj jfty;fspdJk; Kfg;gpy; ntspg;gLj;jg;
gLfpdw; jfty;fspdJk; Nkyjpf tpguq;fSk; jPuk
; hdnkLg;gjw;F Kf;fpa
khifahy; mJ njhlu;ghd ntspg;gLj;Jjy;fs; ,q;F ,lk;ngWk;.
• Fwpg;G (1) Vida tUkhdq;fs;
• Mjdk;> nghwp kw;Wk; cgfuz tpw;gid %yk; fpilj;j ,yhgk;
• KjyPl;L tUkhdk;
• ngw;w fopT
• ngw;w fl;ll thlif
• ngw;w tl;b
• Fwpg;G (2) tupf;F Kd;duhd ,yhgk;
• tupf;F Kd;duhd ,yhgkhdJ gpd;tUk; nryTfSk; fopf;fg;gl;l
gpd;dNu fzpg;gplg;gl;Ls;sJ.
• ,af;Feu; fl;lzq;fs; (fhR> fhry;yhj rfy ed;ikfspdJk;
$l;Lj;njhif)
• fzf;fha;Tf; fl;lzq;fs;
• Mjdk;> nghwp cgfuzq;fspd; ngWkhdj; Nja;Tk; mfw;Wjy;
el;lKk;
• ed;kjpg;gpidg; gjptopg;G
• rk;gsq;fs;
• ,Ug;gpidg; gjptopj;jYk; mopTwYk;
• Copau; Nrkyhg epjpg; gq;fspg;G
• Copau; ek;gpf;if epjpg; gq;fspg;G
• fhzp md;gspg;G
• ,Ug;G md;gspg;G
• njhFjpf;flDf;Fk; Vida fld;fSf;Fkhd fld;tl;bfs;
• Copau; ,og;gPL
• njhlf;fr; nryTg; gjptopg;G
• Copau; gzpf;nfhilf; nfhLg;gdT
48
• KjyPl;L tpw;gid el;lq;fSk; KjyPLfisg; gjptopj;jYk;
• jPapdhy; Vw;gl;l el;lq;fs;> nts;s Nrjq;fs;
• Fwpg;G (3) tUkhdtup

eilKiwahz;bd; tup XX
(+/-) tUkhdtup Nkyjpf / FiwT Vw;ghL XX
XX
• Fwpg;G (4) Mjdk; nghwp kw;Wk; cgfuzq;fs;

(i) fpuaq;fs; / kPs;kjpg;gPl;Lg; ngWkjp
cUg;gbfs; Muk;g Nru;j;jy; kPs;kjpg;gPL mfw;wy; ,Wjp
kPjpfs; kPjp
fhzp xxx - xx - xxx
fl;llk; xxx xxx - - xxx
,ae;jpu cgfuzq;fs; - xxx - - xxx

Nkhl;lhu; thfdq;fs; xxx - - (x) xxx
jsghl cgfuzq;fs; xxx xxx - (xx) xxx
xxx xxx xx (xx) xxx
(ii) ngWkhdj;Nja;T Vw;ghL

cUg;gbfs; Muk;g tUlg; mfw;Wjy; ,Wjp
kP j pfs; ngWkhdj; Nja;T kP j p
Nja; T
fl;llq;fs; xxx xxx - xxx
,ae;jpu cgfuzq;fs; - xxx - xxx
Nkhl;lhu; thfdq;fs; xxx xxx (x) xxx
jsghl cgfuzq;fs; xxx xxx (xx) xxx
xxx xxx (xx) xxx
Mjdk; nghwp cgfuzq;fspd; Njwpa ngWkjp = xx
49
cjhuzk;: (1) (,af; F eu; f Sf; F )
tiuaWf;fg;gl;l #upafhe;jp fk;gdpapd; 2009.03.31k; jpfjpad;W VLfspypUe;J
vLf;fg;gl;l guPl;ir kPjp gpd;tUkhW:
tuT nryT
&gh &gh
tpw;gid 1379,000
tpw;gidf;fpuak; 800,000
jsghlKk; cgfuzq;fSk; (fpuak;) 75,000
Nkhl;lhu; thfdk; (fpuak;) 275,000
ngWkhdj;Nja;T Vw;ghL (01.04.2008):
- jsghl cgfuzq;fs; 24,800
- Nkhl;lhu; thfdk; 50,000
fhzpAk; fl;llKk; (fpuak;) 650,000
Kd;Dupikg;gq;Ffs; (10000 gq;Ffs;) 200,000
rhjhuz gq;Ffs; (30000 gq;Ffs;) 600,000
8% njhFjpf;fld; 100,000
fld;tl;b 4000
2009.03.31 ,y; ,Ug;G 180,000
rk;gsKk; $ypAk; 98,000
,af;Feu; rk;gsk; 63,000
fzf;fha;Tf; fl;lzk; 12,000
tupAk; fhg;GWjpAk; 29,300
kpd;rhuf; fl;lzk; 12,000
fld;gl;Nlhu; 48,000
fld;nfhLj;Njhu; 35,000
tUkhdtup Vw;ghL 2007/2008 13,700
nrYj;jpa tUkhdtup:
- 2007/2008 13,000
- 2008/2009 60,000
nrYj;jpa ,ilf;fhyg; gq;fpyhgk;:
- Kd;Dupikg; gq;Ffs; 10,000
- rhjhuz gq;Ffs; 30,000
nghJ xJf;fk; 20,000
2008.04.01 ,y; ,yhgel;lf;fzf;F kPjp 18,000
tq;fp kPjp 45,000
tpsk;gu> tpw;gidr; nryTfs; 38,500
2008.04.01 Iaf;fld; Vw;ghL 2,300
2,442,800 2,442,800
50
Nkyjpfj; jfty; f s; :
(1) 2009.03.31k; jpfjpapy; ,Ug;gpy; cs;slf;fg;gl;bUe;j &gh 20,000 ngWkjpahd
,Ug;G Nrjkile;Js;sJ. ,tw;iw &gh 15,000 tpw;F tpw;f KbAk; vd
vjpu;ghu;ff
; g;gLtJld;> mjw;fhd nryT &gh 5,000 Vw;gLnkd vjpu;ghu;ff ; g;
gLfpd;wJ.
(2) eilKiway;yhr; nrhj;Jf;fSf;F Neu;Nfhl;L Kiwapy; tUlhe;jk;
gpd;tUkhW Nja;tplg;gLfpd;wJ.
(i) jsghl cgfuzq;fs; 5%
(ii) Nkhl;lhu; thfdk; 10%
(3) 2009.03.31k; jpfjpapy; nrd;kjpfSk; Kw;gzq;fSk;
nrd;kjpfs; Kw;gzq;fs;
tupAk; fhg;GWjpAk; - 1>300
rk;gsKk; $ypAk; 20>000 -
(4) Iaf;fld; Vw;ghl;bid fld;gl;Nlhupy; 5% khf rPuhf;Fjy; Ntz;Lk;.
(5) Kd;Dupikg; gq;nfhd;Wf;fhd tUlg; gq;Fyhgk; 2 &ghthFk;. Kd;Dupikg;
gq;FfSf;Fupa vQ;rpa gq;F ,yhgj;jpidAk;> rhjhuz gq;FfSf;F gq;nfhd;
wpw;F &gh 1 ,Wjpg; gq;fpyhgj;jpidAk; toq;Ftnjd jPuk
; hdpf;fg;gl;Ls;sJ.
(6) nghJ xJf;fj;jpw;F &gh 10,000 ,id khw;Wjy;.
(7) 2007/2008k; tUlj;jpw;fhd tUkhd tupg; nghWg;G &gh 13,000 vd Vw;Wf;
nfhs;sg;gl;Ls;sJld;> mJ KOikahf nrYj;jg;gl;Ls;sJ. 2008/2009k;
tUlj;jpw;fhd tUkhdtup &gh 80,000 Mf kjpg;gplg;gl;Ls;sJ.
(8) gioa (fopT) nghUs; tpw;gid %yk; fpilj;j &gh 9,000 tpw;gidf;
fzf;fpy; cs;slf;fg;gl;Ls;sJ.
Njitg; g LtJ:
,af;Feu;fspd; Njitf;fhd>
(i) 2009.03.31 ,y; Kbtile;j tUlj;jpw;fhd tUkhdf;$w;W
(ii) 2009.03.31 ,y; cs;sthwhd Ie;njhif
51
g #upafhe;jp fk;gdp
t /g
2009.03.31y; Kbtile; j tUlj; j pw; f hd tUkhdf; $ w; W
&gh &gh &gh
tpw;gid 1,370,000
tpw;gidf;fpuak; (800,000)
nkhj;j ,yhgk; 570,000
Vida tUkhdq;fs;
- gioa nghUs; tpw;gid 9,000
579,000
tpepNahff; f puak;
Nkhl;lhu; thfdj; Nja;T 27,500
Iaf;fld; 100
tpsk;gu> tpw;gidr; nryTfs; 38,500 66,100
epu;thfr; nryTfs;
jsghlj;Nja;T 3,750
tupAk; fhg;GWjpAk; 28,000
rk;gsKk; $ypAk; 118,000
,af;Feu; rk;gsk; 63,000
fzf;fha;Tf; fl;lzk; 12,000
kpd;rhuf; fl;lzk; 12,000 236,750
Vida nryTfs;
,Ug;Gg; gjptopg;G 10,000
epjpr;nryT
fld;tl;b 8,000 (320,850)
tupf;F Kd;duhd ,yhgk; 258,150

- tUl ,yhgj;jpw;Nfw;g tup 80,000
- tup Nkyjpf Vw;ghL (fle;j Mz;L) (700) (79,300)
tupf;Fg; gpd; ,yhgk; 178,850
gfpu; T
nghJ xJf;fj;jpw;F khw;wpaJ 10,000
nrYj;jpa gq;fpyhgk; - Kd;Dupik 10,000
- rhjhuz 30,000 40,000
Kd;nkhopag;gl;l ,yhgk; - Kd;Dupik 10,000 (60,000)
gfpu;tpd; gpd; ,yhgk; 118,850
fle;j tUl ,yhgel;lf;fzf;F kPjp 18,000
kP/fP/nfh/nr/ (epWj;jp itj;j ,yhgk;) 136.850
52
g #upafhe; j p fk; g dpapd;
t /g
2009.03.31k; jpfjpf; f hd Ie; n jhif
fpuak; jpuz;l Njwpa

ng.Nja; T ngWkjp
nrhj;Jf;fs;
eilKiway;yhr; nrhj;Jf;fs;
fhzpAk; fl;llKk; 650,000 - 650,000
Nkhl;lhu; thfdk; 275,000 77,500 197,500
jsghl cgfuzq;fs; 75,000 28,550 46,450
1,000,000 106,050 893,950
eilKiwr; nrhj;Jf;fs;
ruf;fpUg;G 170,000
fld;gl;Nlhu; 48,000
Iaf;fld; Vw;ghL (2,400) 45,600
Kw;gz tupAk; fhg;GWjpAk; 1,300
fhRk; tq;fpAk; 45,000 261,900
nkhj;jr; nrhj;Jf;fs; 1,155,850
cupikahz;ikfSk; nghWg;Gf;fSk;
cupikahz;ikfSk; xJf;fq;fSk;
$wg;gl;l %yjdk;
rhjhuz gq;Ffs; 600,000
Kd;Dupikg;gq;Ffs; 200,000 800,000
xJf;fq;fs;
nghJxJf;fk; 30,000
epWj;jp itj;j ,yhgk; 136,850 166,850 966,850
eilKiw my;yhj nghWg;Gf;fs;

10% njhFjpf;fld; 100,000
eilKiwg; nghWg; G f; f s;
ml;LW rk;gsk; 20,000
ml;LW fld; tl;b 4,000
nrYj;j Ntz;ba tUkhd tup 20,000
Kd;nkhopag;gl;l gq;F ,yhgk; (K.g) 10,000 89,000
cupikahz;ikfSk; nghWg;Gf;fSk; 1,155,850
• rhjhuz gq;FfSf;F xU &gh ,Wjp ,yhgk; gpNuupf;fg;gl;Ls;sJ.
53
cjhuzk;: (1)
nry;tk;” nghJf;fk;gdpapd; NgNuLfspypUe;J 2010 khu;r; 31k;
tiuaWf;fg;gl;l “nry;
jpfjpapy; jahupf;fg;gl;l guPl;ir kPjp gpd;tUkhW:
000” fspy;
000
ngWkjpfs; &gh “000
tpw;gid 80,600
tpw;gidf;fpuak; 52,000
kpd;rhuk;> tup> fhg;GWjp 150
tpsk;guKk;> tpw;gid Nkk;gLj;jy; fpuak; 400
nfhz;L nry;Yk; $yp 100
,af;Feu; fl;lzk; 2000
rk;gsKk; $ypAk; 1820
nrYj;jpa fld; tl;b 800
tpahghuf; fld;gl;Nlhu; 3050
tpahghuf; fld;nfhLj;Njhu; 1700
nrYj;jpa gq;fpyhgk; (nkhj;j) 2000
fhzpAk; fl;llKk; - fpuak; 30,000
Nkhl;lhu; thfdk; - fpuak; 44,000
fhupahya cgfuzq;fs; - fpuak; 3000
tq;fp kPjp 3270
fhR kPjp 600
mwtplKbahf;fld; 100
fhyhz;L jpiwNrup cz;bay;fs; 400
2009.04.01y; Iaf;fld; Vw;ghL 200
fzf;fha;Tf; fl;lzKk; nryTfSk; 400
nghJ xJf;fk; 2000
2009.04.01y; ngWkhdj; N ja; T Vw; g hL
fl;llk; 2500
Nkhl;lhu; thfdk; 7800
fhupahya cgfuzq;fs; 700
2008/2009 tup Vw;ghL 150
nrYj;jpa tUkhd tup
2008/2009 tUlj;jpw;F 180
2009/2010 tUlj;jpw;F 200
2010.03.31 e; jpfjp ,Ug;G 3500
epWj;jp itj;j ,yhgk; 3200
rhjhuz gq;F %yjdk; 40,000
kPs; kjpg;gPl;L xJf;fk; 4800
Vida tUkhdq;fs; 350
thfd gRik gupNrhjidf; fl;lzk; 30
12% epiyahd itg;G 2000
15% ePz;lfhyf; fld; 6000
150,000 150,000
54
fk;gdpapd; epjpf$
; w;wpidj; jahupfF
; k;NghJ ftdj;jpy; nfhs;s Ntz;ba nfhLf;fy;
thq;fy;fSk; epfo;TfSk; fPNo fhl;lg;gLfpd;wd.
(1) 2009.04.01 tzpfj;jpwF
; nrhe;jkhd fhzpnahd;W njhopyr ; hu; uPjpahd kjpgg
; l
P L
;
epWtdnkhd;wpdhy; &gh 1000,000 f;F kPs; kjpg;gPL nra;ag;gl;lJ. mj;
jpdj;jpy; fhzpapd; Gj;jfg; ngWkjp &gh 500,000 MFk;. ,e;jf; fhzp
2008/2009 k; tUlj;jpy; kPs; kjpg;gPL nra;ag;gl;lJld;> mj;jpdj;jpy; re;ij
epiyikf;Nfw;g &gh 100,000 kPs;kjpg;gPl;L el;lnkhd;W gjpT nra;ag;gl;
Ls;sJ.
(2) fl;llj;jpd; fpuak; &gh 10,000,000 MFk;. Mjdk; nghwp cgfuzq;fs;
Neu;Nfhl;L Kiwapy; gpd;tUkhW tUlhe;jk; ngWkhdj;Nja;T nra;ag;gly;
Ntz;Lk;.
fl;llq;fs; 5%
Nkhl;lhu; thfdq;fs; 10%
fhupahya cgfuzq;fs; 12.5%
2004.10.01k; jpfjp nfhs;tdT nra;ag;gl;bUe;j &gh 1,000,000 fpuak; nfhz;l
Nkhl;lhu; thfdnkhd;W 2009.10.01 e; jpfjp &gh 600,000 f;F tpw;gid
nra;ag;gl;lJ. tpw;gid %yk; ngwg;gl;l gzk; tpw;gidf; fzf;fpy; nryT
itf;fg;gl;lJ jtpu Vida gjpTfs; vJTk; nra;ag;gltpy;iy.
(3) 2010.03.31 k; jpfjpapy; (FIFO) Kiwapy;) fzpg;gplg;gl;l ,Ug;gpd; kjpg;gplg;
gl;l Njwpa Njwj;jf;f ngWkjp &gh 3,600.000 MFk;. 2010.03.31k; jpfjpapd;
gpd;du; vdpDk; ,af;Feu;fs; epjp mwpf;ifapid mq;fPfupf;f Kd;du; ,e;j
,Ug;G &gh 3,400,000 f;F tpw;fg;gl;bUe;jJ.
(4) 2010.03.31k; jpfjp &gh 100,000 ngWkjpahd fld;gl;Nlhu; Kwptile;Js;sdu;
vd;W 2010.04.20y; njupa te;jJ. mtUf;F rl;l eltbf;if vLj;jNghJ
mtuplk; ngwNtz;ba njhifapy; xU &ghTf;F 50 rj tPjNk ngwKbA
nkd jPu;g;G toq;fg;gl;lJ. ,J njhlu;gpy; nghUj;jkhd rPuhf;fq;fis
Nkw;nfhz;l gpd;du; kPjpf; fld;gl;Nlhupy; 10% mwtplKbahf;fld; Vw;ghL
nra;ag;gl Ntz;Lk;.
(5) 2010.03.31 k; jpfjpapd; ml;LW nryTfspd; tpguk; fPo;tUkhW:
kpd;rhuKk; tupAk; &gh 50,000
rk;gsKk; $ypAk; &gh 80,000
fzf;fha;Tf; fl;lzk; &gh 100,000
55
(6) 2009.10.01 ,y; epiyahd itg;G Nkw;nfhs;sg;gl;lJ. tUlhe;j tl;b itg;G
,lk;ngw;w jpfjpapNy ciof;fg;gl;lJ. (NjwpaJ) mJ Vida tUkhdq;fspy;
cl;gLj;jg;gl;Ls;sJld; kpFjp jpiwNrup cz;bay;fSf;fhff; fpilf;fg;
ngw;w tl;bapidg; gpujpepjpj;Jtg;gLj;Jfpd;wJ.
(7) 2008/2009 k; tUlj;jpw;fhd tUkhd tupj;njhif ,zq;fg;gl;L nrYj;jg;
gl;Ls;sJld; 2009/2010k; tUlj;jpw;fhd tUkhdtup &gh 270,000f;F
kjpg;gplg;gl;lJ.
(8) 2009.10.01k; jpfjp fhupahya cgfuzq;fspd; nfhs;tdT &gh 2,000,000
Mf ,Ue;jJld;> ,J jtWjyhf nfhs;tdTf; fzf;fpy; gjpag;gl;Ls;sJ.
(9) NtiyapypUe;J ,il epWj;jg;gl;l CopanuhUtu; &gh 600,000 ,og;gPL
Nfl;L njhopy; ePjpkd;wj;jpy; tof;Fj; jhf;fy; nra;Js;shu;. 2010.03.31k;
jpfjp fk;gdpapd; tof;fwpQuplk; ,J njhlu;ghff; Nfl;lNghJ> Copaupd;
Nfhupf;if epahakhdjhfTk;> cWjpg;gLj;jf;$bajhfTk; ,Ug;gjdhy;
el;l<l;il nrYj;j Ntz;ba Njit cUthff; $Lk; vd;gJ mtupd;
fUj;jhFk;.
(10) ,af;Feu; rig gpd;tUk; jPu;khdq;fSf;F te;Js;sJ.
(m) 2010.03.31k; jpfjpapy; 30>000 gq;FfSf;fhd cgfhu toq;fiy Nkw;
nfhs;sTk;. gq;nfhd;wpd; ngWkjp &gh 40 MFk;.
(M) nghJ xJf;fj;jpw;F &gh 3,000,000 it khw;Wjy;.
(,) rhjhuz gq;nfhd;Wf;F &gh 2 gq;fpyhgk; toq;Fjy;.
Njitg; g LtJ : gpuRupj; j Yf; f hf
(i) 2010.03.31e; jpfjp KbtilAk; tUlj;jpw;fhd tUkhdf;$w;W.

(ii) 2010.03.31e; jpfjp KbtilAk; tUlj;jpw;fhd cupikkhwy; $w;W.
(iii) 2010.03.31y; cs;sthwhd Ie;njhif
(iv) 2010.03.31y; KbtilAk; tUlj;jpw;fhd fzf;fl
P L
; f; nfhs;iffSk;> Fwpg;Gf;
fSk;.
(v) njhopw;gL %yjd cUg;gbfSf;F Kd;du; nraw;ghl;L ,yhgj;ijf; fhl;Lk;
fhRg;gha;r;ry; $w;W.
56
(i) nry; t k; ” fk; g dpapd;
tiuaWf; f g; g l; l “nry;
(&gh 000” fspy;)

000
&gh “000
&gh &gh
tpw;gid 80,000
(-) tpw;gidf;fpuak; (50,000)
nkhj;j ,yhgk; 30,000
Vida tUkhdq;fs; 02 330
30,330
tpepNahff; fpuak; 5130
epu;thff; fpuak; 5600
Vida fpuak; 700
epjpf; fpuak; 900 (12,330)
tupf;F Kd;Njwpa ,yhgk; 03 18,000
tUkhd tup 04 (300)
tupf;Fg;gpd; Njwpa ,yhgk; 17,700
(ii) tiuaWf; f g; g l; l “nry;

nry; t k; ” fk; g dpapd;
2010.03.31y; Kbtile; j tUlj; j pw; f hd cupikkhw; w y; $w; W
(&gh 000
000” fspy;)
&gh “000
r h j h u z kP s ; k jpg; n g h J epWj; j p nkhj; j k;
tpguk; gq; F fs; gP l ; L xJf; f k; itj;j
Nkyjpfk; ,yhgk;
&gh &gh &gh &gh
2009.04.01 y; kPjp 40000 4800 2000 3200 50000
fhzp kPs;kjpg;gPl;L
,yhgk; - 400 - 100 500
cgfhu toq;fy; 1200 (1200) - - -
epjpahz;Lf;Fupa
Njwpa ,yhgk; 17700 17700
nrYj;jpa gq;fpyhgk; (2000) (2000)
nghJ xJf;fk; 3000 (3000)
2010.03.31y; kPjp 41200 4000 5000 16000 66200
57
(iii) nry; t k; ” fk; g dpapd;
2010.03.31y; Ie; n jhif
(&gh 000” fspy;)

000
&gh “000
Fwpg;G &gh &gh
nrhj; J f; f s;
eilKiw my;yhj nrhj;Jf;fs;
Mjdk; nghwp cgfuzk; (5) 62650
12% epiyahd itg;G 2000
ruf;fpUg;G 3400
fld;gl;Nlhu; (6) 2700
jpiwNrup cz;bay;fs; 400
tq;fp kPjp 3270
fhR kPjp 600 10370
nkhj;jr; nrhj;Jf;fs; 75020
$wg;gl;l %yjdk;
rhjhuz gq;Ffs; 41200
xJf; f q; f s;
kPs;kjpg;gPl;L xJf;fk; 4000
nghJ xJf;fk; 5000
epWj;jp itj;j ,yhgk; 16000 25000
66200
eilKiw my;yhj nghWg;Gf;fs;
15% ePz;lfhyf; fld; 6000
eilKiw nghWg;Gf;fs;
tUkhd tup Vw;ghL 70
Copau; el;l<L Vw;ghL 600
Kw;gzkhff; fpilj;j epiyahd itg;G tl;b 120
nrYj;j Ntz;ba Vidaitfs; (7) 330 2820
cupikahz;ikfSk; nghWg;Gf;fSk; 75020
58
(iv) tiuaWf;fg;gl;l “nry;
nry;tk;” fk;gdpapd; 2010.03.31y; Kbtile;j
tUlj;jpw;fhd fzf;fPl;Lf; nfhs;iffSk;> fzf;fPl;Lf; Fwpg;Gf;fSk;
(1) fzf;fPl;Lf; nfhs;iffs;
(m) 2010.03.31y; epjpahz;L KbtilfpwJ. epjpawpf;if Vw;Wf; nfhs;sg;gl;l
jpfjp 2010.08.15 MFk;.
(M) epjp mwpf;ifapidj; jahupf;Fk;NghJ ,yq;iff; fzf;fPl;L epakq;fs;
gpd;gw;wg;gl;Ls;sd.
(2) Vida tUkhdq;fs; (&gh “000
000” fspy;)
000
epiyahd itg;G tl;b 120
Nkhl;lhu; thfd tpw;gid ,yhgk; 100
jpiwNrup cz;bay; tl;b 110
330
(3) tupf;F Kd;duhd ,yhgk; (&gh “000

000
000” fspy;)
tupf;F Kd;duhd ,yhgj;ijf; fzpf;Fk;NghJ gpd;tUk; nryTfSk; fopf;fg;
gl;Ls;sd.
Mjdk; nghwp cgfuzj;Nja;T 5350
,af;Feu; rk;gsk; 2000
fzf;fha;Tf; fl;lzk; 500
fld; tl;b 900
ruf;fpUg;G gjptopg;G 100
Copau; el;l<l;Lf; nfhLg;gdT Vw;ghL 600
mwtplKbahf; fld; 150
(4) tUkhd tup (&gh “000

000
000” fspy;)
elg;G tUl tup 270
$l;L:- fle;j tUl tupf; FiwT 30
300
59
(5) Mjdk; nghwp kw;Wk; cgfuzq;fs; (&gh “000
000” fspy;)
000
( m ) fpuak;
2009.04.01 Nru;j;jy; mfw;Wjy; 2010.03.31y; kPjp
fhzp 20000 500 - 20500
fl;llk; 10000 - - 10000
Nkhl;lhu; thfdk; 44000 - (1000) 43000
fhupahya cgfuzq;fs; 3000 2000 - 5000
77000 2500 (1000) 78500
(M) jpuz;l Nja;T

2009.04.01 tUlj;jpw;fhd mfw;wpa 2010.03.31y;
Nja;T Nja;T kPjp
fl;llk; 2500 500 - 3000
Nkhl;lhu; thfdk; 7800 4350 (500) 11650
fhupahya cgfuzq;fs; 700 500 - 1200
11000 5350 (500) 15850
epfug; ngWkjp / Njwpa ngWkjp 62650
(6) fld;gl;Nlhu; (&gh “000

000
000” fspy;)
fld;gl;Nlhu; 3000
fop: Iaf;fld; Vw;ghL (300)
2700
(7) nrYj;j Ntz;ba Vidaitfs; (&gh “000

000
000” fspy;)
kpd;rhuk; 50
rk;gsKk; $ypAk; 80
fld;tl;b 100
330
60
Kw;nra;if: (&gh “000
000” fspy;)
000
tpepNahff; fpuak; epu; t hff; fpuak;
thfd gRik gupNrhjidf; fl;llj;Nja;T 500
fl;lzk; 30
Nkhl;lhu; thfdj;Nja;T 4350 fhupahya cgfuzq;fs; 500
mwtplKbahf;fld; 150 kpd;rhuk; 200
Iaf;fld; Vw;ghL 100 rk;gsKk; $ypAk; (1900)
tpsk;gur; nryT 400 fzf;fha;Tf; fl;lzk; 500
nfhz;L nry;Yk; $yp 100 ,af;Feu; rk;gsk; 2000
5130 5600
Vida nryTfs; epjpf;fpuak;

,Ug;G gjptopg;G 100 fld; tl;b 900
Copau; el;l<l;L Vw;ghL 600
700
(v) 31.3.2010y; Kbe;j Mz;Lf;fhd fhRg;gha;r;ry; $w;W

(&gh “000
000
000” fspy;)
tupf;F Kd;duhd Njwpa ,yhgk; 18000
nrk; i kahf; f q; f s; :
$l; L : Mjdk; nghwpj;Nja;T 5350
Copau; el;l<l;L Vw;ghL 600
Iaf;fld; Vw;ghL 100
fld; tl;br; nryT 900
mwtplKbahf;fld; 150
25100
fop: epiyahd itg;G tl;b 120
jpiwNrup cz;bay; tl;b 110 330
njhopw;gL %yjd cUg;gbfSf;F
Kd;duhd nraw;ghl;L ,yhgk; 24770
61
cjhuzk; (3)
tiuaWf;fg;gl;l fpof;F Milf; fk;gdpapd; Gj;jfq;fspypUe;J 2008.03.31y;
vLf;fg;gl;l kPjpfisf; nfhz;L jahupf;fg;gl;l guPl;ir kPjp gpd;tUkhW:
tuT nryT
&gh ~000| fspy; &gh ~000| fspy;
tpw;gidf; fpuak; 18000
tpw;gid 24890
fhzp fl;llf; fpuaj;jpy; (fl;llj;jpd; fpuak; 8000) 10000
Nkhl;lhu; thfdk; (fpuak;) 7500
jsghl cgfuzq;fs; (fpuak;) 1450
t/g uh[; fk;gdpapy; epiyahd itg;G 200
2007.04.01y; ngWkhdj; N ja; T Vw; g hL
fl;llk; 3600
Nkhl;lhu; thfdk; 2400
jsghl cgfuzq;fs; 100
tq;fpapYs;s fhR 50
tpahghuf; fld;gl;Nlhu; 5800
8% njhFjpf;fld; 2000
nrYj;jpa njhFjpf;fld; tl;b 100
2007.04.01y; Iaf;fld; Vw;ghL 320
epu;thfr; nryT 700
fzf;fha;Tf; fl;lzKk; nryTfSk; 120
Vida tUkhdq;fs; 300
rhjhuz gq;Ffs; 7000
nghJ xJf;fk; 200
2007.04.01y; epWj;jp itj;j ,yhgk; 1200
t/g uh[; fk;gdpapy; tl;b tUkhdk; 50
t/g uh[; fk;gdpapy; epYit tl;b tUkhdk; 20
2006/2007 k; tUlj;jpw;fhd tUkhd tup Vw;ghL 140
nrYj; j pa tUkhdtup
2006/2007 100
2007/2008 200 -
nrYj;jpa gq;fpyhgk; 300
fl;ll thlif itg;Gg;gzk; 110
2008.03.31 ,y; ruf;fpUg;G 420
2008.03.31 Fj;jif tpw;gidahsu; fzf;F - 250
45950 45950
62
fzf;Fg; Gj;jfq;fspy; rPuhf;fk; nra;ag;glhj nfhLf;fy; thq;fy;fs;
epfo;Tfs; njhlu;ghd jfty;fs; gpd;tUkhW:
(1) tUlj;jpDs; Foe;ijfs; ,y;yj;jpw;F &gh 100000 ngWkjpahd Mil
tiffs; md;gspg;ghf toq;fg;gl;Ls;sd.
(2) 2008.03.31 ,y; nrYj;j Ntz;ba tUlhe;j Fj;jifj; jtizf;fl;lzk;
Fj;jif tl;b &gh 10000 cs;slq;fyhf &gh 60000 MFk;.
(3) tUlj;jpw;Fupa vQ;rpa njhFjpf;fld; tl;b epYitahfTs;sJ.
(4) 2007.10.01y; &gh 500,000 fpuaKs;s Nkhl;lhu; thfdk; &gh 480,000 f;F
tpw; f g; g l; l J. tpw; g id %yk; fpilj; j gzk; tpw; g idf; f zf; f py;
gjpag;gl;Ls;sJ. ,e;jr; nrhj;J 2005 xf;Nlhgu; 01y; nfhs;tdT nra;ag;gl;lJ.
eilKiway;yhj nrhj;Jf;fs; Neu;Nfhl;L Kiwapy; (fpuaj;jpy;) gpd;tUkhW
Nja;tplg;gly; Ntz;Lk;.
fl;llk; - 5%
Nkhl;lhu; thfdk; - 20%
jsghl cgfuzq;fs; - 10%
(5) fld;gl;NlhuplkpUe;J &gh 100,000 mwtplKbahf; fldhf gjptopf;fg;gly;
Ntz;Lk;. 2008.03.31e; jpfjpf;fhd Iaf;fld; Vw;ghL kpFjpf; fld;gl;Nlhupy;
5% khf ,Uj;jy; Ntz;Lk;.
(6) NtiyapypUe;J ,ilepWj;jg;gl;l CopanuhUtu; &gh 500,000 ,og;gPL
Nfl;L tof;Fj; jhf;fy; nra;Js;shu;. 2008.03.31e; jpfjp fk;gdpapd; tof;fwp
Quplk; ,J njhlu;ghff; Nfl;lNghJ Copaupd; Nfhupf;if epahakhdJk;
cWjpgg; Lj;jf;$baJkhf ,Ug;gjdhy; ngUk;ghYk; el;l<L nfhLf;f Ntz;ba
epiy Vw;glyhk; vd mtu; $Wfpd;whu;.
(7) nrYj;j Ntz;ba ,af;Feu; rk;gsk; &gh 50,000 Mf ,Ug;gJld;> epu;thfr;
nrytpy; cs;slq;fpAs;s fhg;GWjpf; fl;lzk; &gh 4000 vjpu;tUk; epjp
tUlj;jpw;FupajhFk;.
(8) 2006/2007 k; tUlj;jpwf
; hd tupg; nghWg;G &gh 100,000 vd Vw;Wf; nfhs;sg;gl;
Ls;sJld; mJ ,t;tUlj;jpDs; KOikahff; nfhLj;Jj; jPuf ; f; g;gl;Ls;sJ.
2007/2008 k; tUlj;jpwf; hd tUkhd tup &gh 240,000 thf kjpgg ; plg;gl;Ls;sJ.
(9) nghJ xJf;fj;jpw;F &gh 50,000 it khw;Wtjw;F jPu;khdpf;fg;gl;Ls;sJ.
(10) &gh 10,000 khjhe;j thlifapy; vLf;fg;gl;l fl;llnkhd;W tzpff; fhl;rp$l
khfg; gad;gLj;jg;gl;lJld; 2007.10.01 ,ypUe;J fk;gdpf;F nrhe;jkhd
63
fl;llnkhd;wpy; ,e;j fhl;rpf;$lk; elhj;jg;gl;L tUfpd;wJ. nrYj;jg;gl;l
fl;ll thlif epu;thfr; nrytpy; cs;slf;fg;gl;Ls;sJld;> nrg;lk;gu;
khjj;jpw;fhd thlif nrYj;jg;gltpy;iy. tPl;L thlif cupikahsupl
kpUe;J fpilf;f Ntz;ba itg;Gg; gzj;jpid Fiwj;Jf; nfhs;tjw;fhf
mtuplkpUe;j jsghl cgfuzj;njhFjpnahd;W epahakhd tpiyf;F ngw;Wf;
nfhs;sg;gl;Ls;sJ. jsghl cgfuzj;jpidg; nghUj;Jtjw;fhd nryT
&gh 20,000 epu;thfr; nrytpy; cs;slf;fg;gl;Ls;sJ.
(11) t/g uh[; fk;gdpapd; epiyahd itg;gpw;F epjpahz;Lf;Fupa KOtl;bAk;
gjpT nra;ag;gl;Ls;sJ. t/g uh[; fk;gdpapd; nraw;ghL njhlu;gpy; jw;NghJ
fhzg;gLfpd;w Kiwikaw;w epiyik fhuzkhf fpilf;f Ntz;ba tl;b
njhlu;ghf epr;rakw;w jd;ik fhzg;gLtjhf Kfhik KbntLj;Js;sJ.
Njitg;gLtJ:
gpuRupg;gjw;F nghUj;jkhd khjpupapy; mike;j>
(m) 2008.03.31 ,y; Kbtile;j tUlj;jpw;fhd tUkhdf;$w;W
(M) 2008.03.31 ,y; cs;sthwhd Ie;njhif
(,) 2008.03.31 ,y; Kbtile;j tUlj;jpw;fhd cupik khwy; $w;W
(<) 2008.03.31 ,y; Kbtile;j tUlj;jpw;fhd fzf;fl
P L
; f; nfhs;iffs;> fzf;F
fSf;fhd tpupthd Fwpg;Gf;fs;.
tiuaWf;fg;gl;l tlfpof;F Milf; fk;gdpapd;

(&gh “000
000
000” fspy;)
Fwpg; G &gh &gh
tpw;gid 24410
tpw;gidf;fpuak; (17900)
nkhj;j ,yhgk; 6510
Vida tUkhdq;fs; 1 530
7040
epu;thfr; nryT 1707
Vida nryTfs; 620
epjpf;fpuak; 170 (4592)
tupf;F Kd; Njwpa ,yhgk; 2 2448
tUkhd tup 3 200
,t;tUl ,yhgk; 2248
64
tiuaWf;fg;gl;l tlfpof;F Milf; fk;gdpapd;
2008.03.31y; cs; s thwhd Ie; n jhif
(&gh “000” fspy;)
Fwpg; G &gh &gh
nrhj; J f; f s;
eilKiw my;yhr; nrhj;Jf;fs; 04 10,669
t/g uh[; fk;gdpapy; epiyahd itg;G 200
,Ug;Gf;fs; 420
fld;gl;Nlhu; 5415
Kw;gz fhg;GWjpr; nryTfs; 04
fhR kPjp 50 5889
nkhj;jr; nrhj;Jf;fs; 16,758
cupikahz; i kfs;
$wg;gl;l %yjdk;:
- rhjhuz gq;Ffs; 7000
xJf;fq;fs;
nghJ xJf;fk; 250
epWj;jp itj;j ,yhgk; 3098 3348
10,348
eilKiway;yhj nghWg;Gf;fs;
8% njhFjpf;fld; 2000
Fj;jif 200 2200
eilKiw nghWg;Gf;fs;
fld;nfhLj;Njhu; 3500
tUkhd tupg;nghWg;G 40
nrYj;j Ntz;ba Fj;jifj; jtizf;fl;lzk; 60
nrd;kjp njhFjpf;fld; tl;b 60
nrd;kjp ,af;Feu; fl;lzk; 50
Copau; el;l<l;L Vw;ghL 500 4210
cupikfSk; nghWg;Gf;fSk; 16758
65
tiuaWf;fg;gl;l tlfpof;F Milf; fk;gdpapd; 2008.03.31y;
Kbtile;j tUlj;jpw;fhd cupikahz;ik khw;wy; $w;W
(&gh “000 ” fspy; )
$wg;gl;l nghJ ,yhg nkhj; j k;
tpguk; %yjdk; xJf; f k; el; l f;
f/F kPjp
2007.03.01 kP /t 7000 200 1200 8400
tUl ,yhgk; - - 2248 2248
nghJxJf;fj;jpw;F khw;wpaJ - 50 (50) -
,ilf;fhyg; gq;fpyhgk; (300) (300)
2008.03.31 ,y; kPjp 7000 250 3098 10348
tiuaWf; f g; g l; l tlfpof; F nghJf; fk; g dpapd;

2008.03.31y; Kbtile; j tUlj; j pw; f hd
fzf;fPl;Lf; Fwpg;Gf;fs; (&gh “000 ” fspy;)
Fwpg;G: 1
NtW tUkhdq; f s;

Vida tUkhdq;fs; 300
530
Fwpg;G: 2
tupf; F Kd; ,yhgk;
tupf;F Kd;ghd ,yhgf; fzpg;gPL gpd;tUk; nryTfisAk; fopj;j gpd; fzpg;gplg;

gl;Ls;sJ.
ngWkhdj;Nja;T 2001
fzf;fha;Tf;fl;lzk; 120
,Ug;G md;gspg;G 100
Copau; ,og;gPL 500
gjptopf;fg;gl;l epYit tl;b tUkhdk; 20
njhFjpf;fld; tl;b 160
Fj;jif tl;b 10
66
Fwpg;G: 3
tUkhd tup
elg;ghz;L tupg; nghWg;G 240

$l;L: Nkyjpf tup Vw;ghL (fle;j Mz;L) (40)
200
Fwpg;G: 4
Mjdk; nghwp cgfuzk; (&gh “000” fspy;)
fpuak; 2007.4.1 y; Nru;j;jy; mfw;Wjy; 2008.3.31 y;
kPjp kPjp
fhzp 2000 - - 2000
fl;llk; 8000 - - 8000
Nkhl;lhu; thfdk; 7500 - (500) 7000
jsghl cgfuzq;fs; 1450 120 - 1570
18950 120 (500) 18570 18570
jpuz; l ngWkhdj; N ja; T 2007.4.1y; epjpahz;L mfw;wpa ,Wjp

Vw;ghL Nja;T jf;Fupa kPjp
Nja;T
fl;llk; 3600 400 - 4000
Nkhl;lhu; thfdk; 2400 1450 (200) 3650
jsghl cgfuzq;fs; 100 151 - 251
6100 2001 (200) 7901 7901
Njwpa ngWkjp /
epfug;ngWkjp 10669
Kw;nra;if:
(1) 000” fspy;)
tpepNahff; fpuak; (&gh “000
000
Nkhl;lhu; Nja;T 1450

mwtplKbahf;fld;(100-35) 65
tpepNahfr; nryTfs; 580
2095
67
000” fspy; )
( 2 ) epu; t hff; fpuak; (&gh “000
000
epu;thfr; nryTfs; 686
jsghl cgfuzq;fspd; Nja;T 151
fl;llj;Nja;T 400
1707
( 3 ) Vida fpuak;
,Ug;G md;gspg;G 100

Copau; ,og;gPL 500
epYit tl;b tUkhdj;ij gjptopj;jy; 20
620
(4) epjpf; fpuak;
Fj;jif tl;b 10
njhFjpf;fld; tl;b 160
170
Nkhl;lhu; thfdk; mfw;Wjy; fzf;F
Nkhl;lhu; thfdf; fzf;F 500 tpw;gidf; fzf;F 480

,yhgel;lf; f/F 180 Nja;T Vw;ghL 200
680 680
fl; l l thlif itg; G f; fzf; F
kP/t 110 fl;ll thliff;fzf;F 10

epu;thfr; nryTfs; 20 fhupahya cgfuzf; fzf;F 120
130 130
epu; t hfr; nryTf; fzf; F
kP/t 700 fl;llf; fzf;F 20

fl;llf; fzf;F 10 fhg;GWjp 4
,yhgel;lf; f/F 686
710 710
68
fhRg; gha;r;ry; $w;W (Cash Flow Statement) - ,.f.epakk;-09
epakj;jpd; Nehf;fk; (Objective)
• epjpahz;by; fhRk; fhRf;F rkkhditfspd; cUthf;fk;> gad;ghL vd;g
tw;wpidf; fhl;Lfpd;w epjpf;$w;W fhRg;gha;r;ry; $w;whFk;.
• tzpfnkhd;W VjhtJ fhyg;gFjpapDs; fhirg; ngw;Wf; nfhz;l topfSk;>
fhirg; gad;gLj;jpa topfSk; fhRg;gha;r;ry; $w;wpd; %yk; fhl;lg;gLk;.
• ,yq;if fzf;fPl;L epakk; 09 fhRg;gha;r;ry; $w;W njhlu;GilajhFk;.
• ,e;j epakj;jpd; Nehf;fkhf miktJ epjpf;$w;wpidg; gad;gLj;Jk; jug;gpd
Uf;F nghUshjhuj; jPu;khdq;fs; vLg;gjw;Fj; Njitahd tzpfnkhd;wpd;
Fwpg;gpl;l epjpahz;L njhlu;ghd fhRk;> fhRf;F rkkhd tplaq;fspy; ,lk;
ngw;w khw;wq;fshdit nraw;ghLfs;> KjyPL> epjpaply; eltbf;iffs;
vd;w tifapy; tifg;gLj;jp fhR cUthf;fk;> fhRg; gad;ghL vd;gtw;iwf;
fhl;Lk; tifapy; fUj;Js;s $w;nwhd;iw Kd;itg;gjhFk;.
• fhRg; gha;r;ry; $w;W “fhR mbg;gilapy;” jahupf;fg;gLk;.
epakj;jpy; $wg;gLk; tiutpyf;fzq;fs;

fhR (Cash)
ifapYs;s fhirAk; tq;fpapYs;s Nfs;tp itg;Gf;fisAk; cs;slf;Fk;.
fhRk; fhRf;Fr; rkkhd tplaq;fSk; (Cash and Cash Equivalents)
kpff;$ba jputj;jd;ikAldhd FWq;fhy KjyPnlhd;whf ,J ,Ug;gJld;>

,tw;iw ve;jtpj el;l mr;rkpd;wp fhrhf khw;wKbAk;.
cjhuzk; : - FWq;fhy epiyahd itg;Gf;fs;.
- fhyhz;L jpiwNrup cz;bay;fs;
fhRg;gha;r;ry; (Cash flows)
fhRk; fhRf;F rkkhd tplaq;fs; epWtdj;jpDs; cl;gha;tJk; epWtdj;jpypUe;J
ntspr;nry;tJkhFk;.
nraw;ghl;L eltbf;iffs; (Operating Activities)
epWtdj;jpd; gpujhd tUkhdk; <l;Lk; nraw;ghl;L eltbf;iffshFk; vd;gJld;
,it KjyPl;L> epjpaPl;l tplaq;fs; rhuhj Vida eltbf;iffshFk;.
KjyPl;L eltbf;iffs; (Investing Activities)
fhRk; fhRf;F rkkhd tplaq;fisr; rhuhj NtW KjyPLfis cupikahf;FtJk;>
mfw;WtJkhFk;.
69
epjpaPl;L eltbf;iffs; (Financing Activities)
tzpfj;jpd; cupikahsu;fspd; cupik kw;Wk; fld; Kjypd; msT my;yJ
fl;likg;gpy; khw;wq;fis Vw;gLj;Jfpd;w fUkq;fshFk;.
fhRg;gha;r;ry; $w;iwj; jahupg;gjd; ed;ikfs;
• xt;nthU nraw;ghl;bd; fPOk; cUthfpAs;s my;yJ <LgLj;jg;gl;Ls;s
fhRg;gha;r;rypid ntt;Ntwhf ,dq;fz;L nfhs;sy;.
• tzpf epWtdj;jpd; ,yhgj;jd;ik> jputj;jd;ik> nraw;ghl;Lj;jpwd; njhlu;ghf
vjpu;T $Wjy;.
• gq;Fyhgk; toq;fy;> ePz;lfhyf; flidj; jPu;j;jy;> tzpfj;jpid tpupT
gLj;Jjy; Nghd;w fUkq;fSf;F NghJkhd fhR tzpfj;jpd; nraw;ghl;Lf;
fUkq;fspy; cUthfpAs;sjh vd;gij mwpe;J nfhs;Sjy;.
• ,yhgg; gq;fspg;G> Njwpa fhRg;gha;rr
; y; vd;gtw;Wf;fpilapyhd njhlu;gpid
mwpe;J nfhs;Sjy;.
• nraw;ghl;L eltbf;iffs;> KjyPlL
; eltbf;iffs;> epjpaPlL
; eltbf;iffs;
vd;gtw;iw Ie;njhifapDs; gpd;tUkhW fhl;l KbAk;.
Ie; n jhif
cupikfSk; xJf; f q; f Sk; eilKiw my; y hj nrhj; J f; f s;
epjpaPl;L
eltbf;iffs;
{ eilKiw my;yhj
nghWg;Gf;fs;
Mjdk; nghwp cgfuzq;fs;
KjyPLfs; } KjyPl;L
eltbf;iffs;
eilKiwg; nghWg; G f; f s; eilKiwr; nrhj; J f; f s;
nraw;ghl;L eltbf;iffs;
70
cjhuzk;: (1)
2009.03.31y; KbtilAk; tUlj;jpw;fhd tiuaWf;fg;gl;l “gpujPgh” nghJf; fk;gdp
apd; nghopg;ghf;fg;gl;l fhRg; ngWtdTfs;> fhRf; nfhLg;gdTfs; gpd;tUkhW:
fhRg; ngWtdTfs; (& ~000| fspy;)
fhRf;F tpw;gid 8,900
tpahghuf; fld;gl;NlhuplkpUe;J Nrfupg;G 10,500
tq;fpf;fld; 500
fzpdp tpw;gid %yk; fpilj;j fhR 150
KjyPl;L tpw;gid 210
gq;F toq;fy; 400
20,760
fhRf; nfhLg;gdTfs; (& ~000| fspy;)

tpepNahfr; nryTfs; 1850
fhRf; nfhs;tdT 6210
tpahghuf; fld;nfhLj;NjhUf;Fr; nrYj;jpaJ 7500
fhupahya cgfuzq;fs; nfhs;tdT 1000
fld; kPsr; nrYj;Jjy; 200
fld; tl;b nrYj;jpaJ 120
nrYj;jpa tUkhd tup 950
gq;Fyhgk; nrYj;Jjy; 200
19,630
Nkyjpfj; jfty;fs;:
(1) tpw;fg;gl;l fzpdpapd; epfug; ngWkjp &gh 100,000 MFk;.
(2) tUlj;jpy; tpepNahf thd; Nja;T &gh 200,000 MFk;.
(3) KjyPLfspd; epfug;ngWkjp &gh 140,000 MFk;.
71
(4) 2009.03.31y; eilKiwr; nrhj;Jf;fs;> eilKiwg; nghWg;Gf;fs; gpd;tUkhW:
&gh &gh
~000| fspy; ~000| fspy;
2009 2008
ruf;fpUg;G 470 530
tpahghuf; fld;gl;Nlhu; 1050 840
fpilf;f Ntz;ba tl;b 50 80
fld; nfhLj;Njhu; 860 720
nrd;kjpr; nryTfs; 50 160
nrYj;j Ntz;ba tup 150 100
nrYj;j Ntz;ba gq;fpyhgk; 50 100
nrd;kjp fld;tl;b 100 60
fhR kPjp 500 300
tq;fp kPjp 1530 600
Njitg;gLtJ:
(m) nraw;ghl;L eltbf;iffis Neu;Kiwapy; fhl;Lk; tifapy; fhRg;gha;r;ry;
$w;wpidj; jahupj;jy;.
(M) nraw;ghl;L eltbf;iffSf;Fupa fhRg;gha;r;ry; $w;W cUg;gbfis Neupy;
Kiwapy; jahupj;jy;.
cjhuzk;: 01
(1) t/g gpujPgh nghJf;fk;gdp 2009.03.31y; Kbtile;j tUlj;jpwf

; hd
fhRg;gha;r;ry; $w;W
(&gh ~000| fspy;)
fhR tpw;gidfs; 8,900
fld;gl;NlhuplkpUe;J ngWtdT 10,500
fhRf; nfhs;tdTfs; (6,210)
fld;nfhLj;NjhUf;fhd nfhLg;gdTfs; (7,500)
nraw;ghl;L nryTfSf;fhd nfhLg;gdTfs; (3,450)
nraw;ghl;L eltbf;ifapd; %yk;
cUthd fhRg;gha;r;ry; 2,240
nrYj;jpa fld;tl;b (120)
nrYj;jpa tUkhdtup (950)
nraw;ghl;L eltbf;iffspy; cUthd
Njwpa fhRg;gha;r;ry; 1,170
72
KjyPl;L eltbf;iffs;
fzpdp tpw;gid 150
KjyPl;L tpw;gid 210
fhupahya cgfuzq;fs; nfhs;tdT (1000)
KjyP l ; L eltbf; i ffspdhy; cUthd
Njwpa fhRg; g ha; r ; r y; (540)
epjpaPl;l eltbf;iffs;
tq;fpf;fld; ngWtdT 500
gq;F toq;fy; 400
fld; kPsr; nrYj;Jjy; (200)
gq;Fyhgk; nfhLg;gdT (200)
epjpr; nraw;ghl;bdhy; cUthd Njwpa fhRg;gha;rr
; y; 500
epjpahz;by; fhR> fhRf;F rkkhditfspd;
Njwpa mjpfupg;G 1130
2008.04.01y; fhRk;> fhRf;F rkkhditAk; 900
2009.02.31y; fhRk;> fhRf;F rkkhditAk; 2030
(2) t/g gpujPgh nghJf;fk;gdpapd; 2009.03.31y; Kbtile;j tUlj;jpw; fhd

fhRg;gha;r;ry; $w;W (nraw;ghl;L eltbf;if cUg;gbfs;)
(&gh ~000| fspy;)

tupf;F Kd;duhd Njwpa ,yhgk; 2120
rPuhf;fq;fs;
Nja;T 200
fzpdp tpw;gid ,yhgk; (50)
KjyPl;L tUkhdk; (70)
tl;b 160
njhopw;gL %yjd cUg;gbfspd; khw;wj;jpw;F
Kd;duhd ,yhgk; 2360
njhopw;gL %yjd mirTfs;
,Ug;Gf;FiwT 60
fld;gl;Nlhupd; mjpfupg;G (210)
fld;nfhLj;Njhu; mjpfupg;G 140
nrd;kjpr; nryTfs; (110)
nraw;ghl;L eltbf;iffspdhy;
cUthd fhRg;gha;r;ry; 2240
nfhLj;j tl;b (120)
nrYj;jpa tUkhdtup (950)
cUthd Njwpa fhRg;gha;r;ry; 1170
73
Kw; n ra; i ffs; :
fld; tl;b epu;thfr; nryTfs;
fhR 120 kPjp 60 fhR 1600 kPjp 160
kPjp 100 ,/el; 160 kPjp 50 ,/el; 1490
220 220 1650 1650
tl;b tUkhdk; tupf;F Kd;duhd ,yhgk;

kPjp 80 fhR 100 tUkhdf; $ w; W
,/el; 70 kPjp 50
tpw;gid 19610*
150 150
tpw;gidf;fpuak;
fld;gl;Nlhu; Muk;g ,Ug;G 530

fl;Lg;ghl;Lf;fzf;F nfhs;tdT 13850*
14380
kPjp 840 fhR 10500
fop: ,Wjp ,Ug;G (470) (13910)
tpw;gid 10710 kPjp 1050
nkhj;j ,yhgk; 5700
11500 11500
NtW tUkhdq;fs;
fzpdp tpw;gid ,yhgk; 50
fhR tpw;gidfs; 8900 KjyPl;L tUkhdk; 70 120
fld; tpw;gidfs; 10710 5820
19610 fop: tpepNahfr; nryTfs; 2050
epu;thfr; nryTfs; 1490*
epjpr; nryTfs; 160 (3700)
fld; nfhLj;Njhu; tupf;F Kd;duhd ,yhgk; 2120
fl;Lg;ghl;Lf;fzf;F
fhR 7500 kPjp 720
kPjp 860 nfhs;tdT 7640
8360 8360
fhRf; nfhs;tdT 6210

fld; nfhs;tdT 7640
13850
74
cjhuzk;: 02
nry; t k; ” fk; g dpapd; Ie; n jhif gpd; t UkhW:

&gh 000 &gh 000

2010.03.31 2009.03.31
nrhj;Jf;fs;
Nkhl;lhu; thfdk; 5,000 4,000
fzpdp ,ae;jpuk; - 200
KjyPLfs; 600 -
fld;gl;Nlhu; 4,000 2,000
ruf;fpUg;G 3,000 2,000
fhR kPjp 400 800
tq;fp kPjp 800 -
nkhj;j nrhj;Jf;fs; 13,800 9,000
rhjhuz gq;Ffs; 3,500 3,000
epWj;jp itj;j ,yhgk; 2,800 (800)
njhFjpf;fld; 1,200 2,000
tq;fpf;fld; 1,200 1,600
fld; nfhLj;Njhu; 3,500 1,500
nrd;kjp epu;thfr; nryTfs; 200 400
gpNuupf;fg;gl;l gq;fpyhgk; 400 300
nrd;kjp tq;fpf;fld; tl;b 100 100
nrd;kjp njhFjpf;fld; tl;b 200 100
tUkhd tup 700 200
tq;fp Nkyjpfg;gw;W - 600
cupikahz;ikfSk; nghWg;Gf;fSk; 13,800 9,000
75
(1) 2009.04.01 ,y; mfw;wg;gl;l Mjdk; nghwp cgfuzq;fspd; epfug; ngWkjp
(&gh 000 fspy;)
fzpdp ,ae;jpuk; &gh 200
Nkhl;lhu; thfdk; &gh 600
(2) elg;G Mz;by; rhjhuz gq;FfSf;F ,af;Feu; rigahy; gpNuupf;fg;gl;l
gq;Fyhgk; jtWjyhf fzf;Ffspy; gjpag;gl;Ls;sJ.
(3) tUlj;jpDs; fhR %yk; ,lk;ngw;w nfhLf;fy; thq;fy;fs; gpd;tUkhW:
&gh “000” fspy;
fld;gl;NlhuplkpUe;J ngw;w fhR 8,000
fhRf;F tpw;gid 6,000
fzpdp tpw;gid 280
Nkhl;lhu; thfd tpw;gid 700
KjyPl;L tl;b tUkhdk; 120
rhjhuz gq;F toq;fy; 500
Nkhl;lhu; thfdf; ifNaw;G 2000
fld; nfhLj;NjhUf;F nrYj;jpa fhR 3000
cld; fhRf;F nfhs;tdT 4000
nrYj;jpa tUkhd tup 1000
nrYj;jpa tq;fpf;fld; tl;b 100
nrYj;jpa njhFjpf;fld; tl;b 400
nrYj;jpa gq;fpyhgk; 300
njhFjpf;flid kPl;ly; 800
tq;fpf;flid kPsr; nrYj;Jjy; 400
KjyPLfisf; ifNaw;wy; (cupikahf;fy;) 600
Njitg;gLtJ:
(1) 2010.03.31 y; KbtilAk; tUlj;jpw;fhd “nraw;nraw;ghl;L eltbf;iffis
ffis”
Neu; Kiwapy; fhl;Lk; fhRg;gha;r;ry; $w;W.
(2) 2010.03.31 y; KbtilAk; tUlj;jpw;fhd tUkhdf;$w;W (gpuRupj;jYf;F
nghUj;jkhd Kiwapy;)
; hd Neupy; Kiwapy; mike;j nraw;ghl;L
(3) 2010.03.31 d; Kbtile;j tUlj;jpwf
eltbf;iffisf; fhl;Lk; fhRg;gha;r;ry; cUg;gbfisf; fhl;Lk; $w;W.
(4) nraw;ghl;L eltbf;iffspy; fpilf;fg; ngw;w Njwpa fhRg; gha;r;rypy;
Muk;gpj;J gpd;tUk; tplaq;fisj; njspthff; fhl;b tUlj;jpd; Njwpa
,yhgj;ijf; fhl;Lk; ml;ltiz.
(m) nraw;ghl;L eltbf;iffspy; cUthd fhRg;gha;r;ry;
(M) njhopw;gL %yjd cUg;gbfSf;F Kd;duhd nraw;ghl;L ,yhgk;
(,) tupf;F Kd;duhd Njwpa ,yhgk;
(<) tupf;Fg; gpd;du; Njwpa ,yhgk;
76
cjhuzk;: 02 (tpil)
(1) tiuaWf;fg;gl;l “nry;tk;” fk;gdpapd; 2010.03.31 y; Kbtile;j

tUlj;jpw;fhd fhRg;gha;r;ry; $w;W.
&gh &gh
“000” fspy; “000” fspy;
cld; fhR tpw;gid 6,000
fld;gl;NlhuplkpUe;J ngw;w fhR 8,000
cld; fhRf; nfhs;tdT (4,000)
fld;nfhLj;NjhUf;F nrYj;jpaJ (3,000)
nraw;ghl;Lr; nryTfSf;fhf nrYj;jpaJ (2,000)
nraw;ghl;L eltbf;iffspdhy; cUthd fhR 5,000
nrYj;jpa fld; tl;b (500)
nrYj;jpa tUkhd tup (1,000)
nraw;ghl;L eltbf;iffspdhy; cUthd 3,500
Njwpa fhRg;gha;r;ry;
KjyPl;L eltbf;ifs;
Nkhl;lhu; thfdk; nfhs;tdT (2,000)
fzpdp ,ae;jpuk; tpw;gid 280
KjyPl;Lf; nfhs;tdT (600)
Nkhl;lhu; thfd tpw;gid 700
fpilj;j KjyPl;L tl;b 120
KjyPl;L eltbf;iffspdhy; cUthd (1,500)
epjpaPl;L eltbf;iffs;
rhjhuz gq;F toq;fy; 500
njhFjpf;fld; kPl;G (800)
tq;fpf;fld; kPsr; nrYj;Jjy; (400)
nrYj;jpa gq;fpyhgk; (300)
epjpr; nraw;ghLfspdhy; cUthd (1,000)
tUlj;jpDs; ,lk;ngw;w Njwpa fhRg;gha;r;ry; 1000
2009.4.1 y; fhRk;> fhRf;F rkkhditAk; 200
2010.3.31 y; fhRk;> fhRf;F rkkhditAk; 1,200
77
(2) tiuaWf;fg;gl;l “nry;tk;” nghJf; fk;gdp 2010.03.31 y;
Kbtile;j tUlj;jpw;fhd tUkhdf;$w;W (&gh “000” fspy;)
tpw;gid 16,000
tpw;gidf;fpuak; (8,000)
nkhj;j ,yhgk; 8,000
Vida tUkhdq;fs; 300
8,300
nraw;ghl;Lr; nryTfs; 1800
epjpr;nryT 600 (2,800)
tupf;F Kd; ,yhgk; 5,500
tUkhd tup (1,500)
tupf;Fg; gpd; ,yhgk; 4,000
(3) t/g nry;tk; nghJf;fk;gdpapd; 2010.03.31 y; KbtilAk;

tUlj;jpw;fhd fhRg;gha;r;ry; cUg;gbfs; (&gh ~000| fspy;)
tupf;F Kd;duhd Njwpa ,yhgk; 5,500
rPuhf;fq;fs;: Nkhl;lhu; thfdj;Nja;T 400
KjyPl;L tl;b (120)
fzpdp tpw;gid ,yhgk; (80)
Nkhl;lhu; tpw;gid ,yhgk; (100)
tl;br; nryTfs; 600
njhopw;gL %yjd cUg;gbfSf;F 6,200
Kd;duhd nraw;ghl;L ,yhgk;
njhopw;gL %yjd cUg;gbfspd; khw;wq;fs;
,Ug;G (1,000)
fld;gl;Nlhu; (2,000)
nrd;kjp epu;thfr; nryTfs; (200)
nraw;ghl;L eltbf;iffs; %yk; cUthd 5,000
fhRg;gha;r;ry;
nrYj;jpa tup (1,000)
nrYj;jpa tl;b (500)
nraw;ghl;L eltbf;iffs; %yk; cUthd 3,500
78
(4) tupf;Fg;gpd; Njwpa ,yhgj;jpidf; fzpg;gpLk; ml;ltiz
(&gh “000” fspy;)
nraw;ghl;L eltbf;iffs; %ykhd

$l;lTk;: nrYj;jpa tup 1,000
nrYj;jpa tl;b 500 1,500
(m) nraw;ghl;L eltbf;iffs; %yk; cUthd 5,000
fhRg;gha;r;ry;
njhopw; g L %yjd cUg; g bfspd; khw; w q; f s;
,Ug;G 1,000
fld;gl;Nlhu; 2,000
fld;nfhLj;Njhu; (2,000)
nrd;kjpfs; 200 1,200
(M)njhopw;gL %yjd cUg;gbfspd; khw;wq;fSf;F 6,200
gpd;duhd nraw;ghl;L ,yhgk;
Nkhl;lhu; thfdj;Nja;T (400)
KjyPl;L tl;b 120
tl;br; nryT (600)
fzpdp tpw;gid ,yhgk; 80
Nkhl;lhu; tpw;gid ,yhgk; 100 (700)
(,) tupf;F Kd;duhd ,yhgk; 5,500
tUkhd tup (1,500)
(<) tupf;F gpd;duhd ,yhgk; 4,000
79
cjhuzk;: 2
Kw;nra;if (ngWkjp &gh “000” fspy;)
fld;gl;Nlhu; fl;Lg;ghl;Lf; fzf;F fld;nfhLj;Njhu; fl;Lg;ghl;Lf; fzf;F
kPjp 2000 fhR 8000 fhR 3000 kPjp 1500
tpw;gid 10000 kPjp 4000 kPjp 3500 nfhs;tdT 5000
12000 12000 6500 6500
kPjp 4000 kPjp 3500
epu;thfr; nryTfs; njhFjpf;fld; tl;b

fhR 2000 kPjp 400 fhR 400 kPjp 100
kPjp 200 ,/el; 1800 kPjp 200 ,/el; 500
2200 2200 600 600
tq;fpf;fld; tl;b gq;fpyhgk;

kPjp 100 kPjp 300
fhR 100 ,/el; 100 fhR 300 ,.e.gfpu; 400
kPjp 100 kPjp 400
200 200 700 700
Nkhl; l hu; thfdk; Nkhl; l hu; tpw; g id

kPjp 4000 Nkh.tpw;gid 600 Nkhl;lhu; 600
fhR 2000 Nja; T 400 ,/el; 100 fhR 700
kPjp 5000
6000 6000 700 700
kPjp 5000
tUkhdtup fzpdp tpw; g id

kPjp 200 fzpdp 200 fhR 280
fhR 1000 ,/el; 1500 ,/el; 80
kPjp 700
1700 1700 280 280
80
Nju;r;rp 14.0 : tpfpjq;fspd; %yk; epjpf; $w;Wf;fisg; gFg;gha;T
nra;J tiutpyf;fzg;gLj;jp> Kfhikj; jPuk ; hdq;
fSf;F gq;fspg;Gr; nra;thu;.
Nju;r;rpkl;lk; 14.1 : epjpf$

; w;wpid tiutpyf;fzk; nra;tjd; Kf;fpaj;
Jtj;ijAk; Njitg;ghl;bidAk; gFg;gha;T
nra;thu;.
ghlNtisfs; : 07
fw;wy; NgWfs;:
• epjpf;$w;wpidg; gFg;gha;T nra;jy;> tiutpyf;fzk; $wy; vd;gtw;wpd;

Kf;fpaj;Jtj;ij vLj;Jf; $Wthu;.
• epjpf; $w;Wf;fisg; gFg;gha;T nra;jy;> tiutpyf;fzk; $wy; vd;gtw;wpw;
fhd El;g Kiwnahd;whf tpfpjq;fisg; gad;gLj;j KbAk; vd;gijj;
njspTgLj;Jthu;.
• jPu;khdk; vLj;jypy; Njitg;ghl;bw;Nfw;g tpfpjq;fis tifg;gLj;Jthu;.
• epjpf; $w;Wf;fs; gw;wp tiutpyf;fzg;gLj;jy;> gFg;gha;T nra;jy; vd;gd

tw;wpd; %yk; gpd;tUk; Nehf;fq;fis mile;J nfhs;s KbAk;.
• epjpf;$w;wpd; ntspg;gilahd Njhw;wj;jpYk; ghu;ff
; cs;slf;fj;jpidg;
gFg;gha;T uPjpahf mwpe;J nfhs;sy;.
• vjpuf
; hy epjpepiyikiaAk;> ,yhgj;jd;ik njhlu;ghf kjpgg; L
P nra;jy;.
• epWtdj;jpd; epfo;fhy epiyik gw;wpf; fzpg;gPL nra;a KbAkhjy;.
• eilKiwahz;bdJk;> Kd;ida Mz;LfspdJk; my;yJ NtW ,jid
nahj;j tpahghu epWtdq;fspd; juTfSld; xg;gpl;L tzpfj;jpd;
,yhgj;jd;ik> jputj;jd;ik> ePz;lfhy tho;Tj;jd;ik Mfpad gw;wp
kjpg;gPL nra;aKbAkhjy;.
• epjpf;$w;W gw;wp tiutpyf;fzk; $Wtjw;Fk;> gFg;gha;T nra;tjw;Fkhd
El;gKiwfspy; tpfpjj;jpidAk; xU El;gKiwahfg; gad;gLj;Jtu;.
• jPu;khdk; vLg;gjpy; rpwe;j fUj;Js;s jfty;fisg; ngWtjw;F fzf;fPl;L
tpfpjq;fisg; gpd;tUkhW tifg;gLj;jpf; fhl;l KbAk;.
• ,yhgj;jd;ik tpfpjk; (Profitability ratios)

• jputj;jd;ik tpfpjk; (Liquidity ratios)
• epjp cWjpjj ; d;ik tpfpjk; (Financial stability ratios)
• fhRg;gha;r;ry; $w;wpD}lhff; fl;bnaOg;gg;gLk; tpfpjq;fs;
• fhRg;gha;r;ry; NghJik tpfpjk; (Cash flow adequacy ratios)
• fhR gha;r;ry; tpidj;jpwd; tpfpjk;
81
Nju;r;rpkl;lk; 14.2 : ,yhgj;jd;ik tpfpjq;fisf; fzpj;J tiutpyf;
fzg;gLj;Jthu;.
ghlNtisfs; : 07
fw;wy; NgWfs;:
• ,yhgj;jd;ik tpfpjq;fisg; ngaupLthu;.

• ,yhgj;jd;ik tpfpjq;fis fzpg;gpLthu;.
• ,yhgj;jd;ik tpfpjq;fSf;$lhf jPu;khdk; vLg;ghu;.
• jPu;khdk; vLg;gjw;F gy;NtW Rl;bfisg; gad;gLj;Jthu;.
• xg;gPl;L uPjpapy; ntw;wpapid Nehf;fpr; nry;thu;.
gpuNtrk;:
• fPNo jug;gl;Ls;s tUkhdf;$w;iw tFg;Gf;Fg; nghUj;jkhd Kiwapy;

Kd;itAq;fs;.
tiuaWf;fg;gl;l fkyk; nghJf;fk;gdp

2009.03.31y; Kbtile;j tUlj;jpw;fhd tUkhdf;$w;W
tUlk; tUlk;
2009.03.31 2008.03.31
&gh &gh
400,000 tpw;gid tUkhdk; 500,000
(240,000) tpw;gidf; fpuak; (325,000)
160,000 nkhj;j ,yhgk; 175,000
(80,000) nraw;ghl;Lr; nryTfs; (85,000)
80,000 tupf;F Kd; ,yhgk; 90,000
(32,000) ,yhgj;jpd; kPJ tup (40,000)
48,000 tupf;Fg; gpd; ,yhgk; 50,000
• gpdt
; Uk; tplaq;fs; ntspgg
; Lk; tifapy; fye;Jiuahly;fis elhj;Jq;fs;.
• tUkhdf;$w;iw xg;gpl;L tpw;gid tUkhdk;> ,yhgk; gw;wp khztu;
fsplk; fUj;Jf;fisg; ngwTk;.
• tpw;gidAld; nkhj;j ,yhgKk;> Njwpa ,yhgKk; njhlu;GgLtij
gw;wpf; fye;JiuahLq;fs;.
82
• xt;nthU tUlj;jpdJk; nkhj;j ,yhg tpfpjk;> Njwpa ,yhg tpfpjk;
vd;gtw;iwf; fzpgg ; jd; %yk; ,yhgj;jd;ik gw;wp xg;gplL
; f; fhl;Lq;fs;.
• ,jd;gb ntspg;gilahff; fhzg;gLk; juittpl gFg;gha;T nra;J
ghu;g;gJ Kf;fpak; vd;gij cWjpg;gLj;Jq;fs;.

• gpd;tUk; 1k;> 2k; tpfpjg; gl;bay;fis xt;nthU FOTf;Fk; jdpj;jdpahfg;
ngw;Wf; nfhLf;fTk;.
tpfpjq;fspd; ml;ltiz - 1 tpfpjq;fspd; ml;ltiz - 2
1. nkhj;j ,yhg tpfpjk; 1. tpiy ciog;G tpfpjk;
(Gross profit ratio) (Price earning ratio)
2. Njwpa ,yhg tpfpjk; 2. ciog;G tpisT tpfpjk;
(Net profit ratio) (Earning yield ratio)
3. nkhj;j nrhj;Jf;fspd; 3. gq;fpyhg nfhLg;gdT tpfpjk;
jpUk;gy; tpfpjk; (Dividend payment ratio)
(Return on total assets)
4. gq;nfhd;wpd; ciog;G 4. gq;fpyhg tpisT tpfpjk;
(Earning per share) (Dividend yield ratio)
5. cupikf;fhd jpUk;gy; tpfpjk;
(Return on equity)
• gpd;tUk; tUkhdf;$w;W> Ie;njhif cUg;gbfs; Mfpatw;iw me;je;j
FOTf;F toq;fp mJ njhlu;ghf mtjhdpg;ig Nkw;nfhs;Sq;fs;.
tUkhdf;$w;W
Kd;ida eilKiw
tUlk; tUlk;
&gh 000 &gh 000
8,000 tpw;gid tUkhdk; 10,000
(5,600) tpw;gidf; fpuak; (6,000)
2,400 nkhj;j ,yhgk; 4,000
(1,000) nraw;ghl;Lr; nryTfs; (2,000)
1,400 tupf;F Kd; ,yhgk; 2,000
(400) tUkhd tup (800)
1,000 tupf;Fg; gpd; Njwpa ,yhgk; 1,200
800 nghJ xJf;fj;Jf;F khw;wpaJ 1000
(200) gfpuf;$ba ,yhgk; (200)
(400) Kd;Dupik gq;fpyhgk; nfhLj;jJ (400)
(500) rhjhuz gq;fpyhgk; (gq;F 50>000) (500)
(100) Mz;L ,yhgk; 100
83
Kd; i da Ie;njhif cUg;gbfs; elg;G
tUlk; tUlk;
&gh 000 &gh 000
28,000 nkhj;j nrhj;Jf;fs; 25,000
10,000 rhjhuz gq;F %yjdk; 10,000
(gq;Ffs; 50>000)
5,000 nghJ xJf;fk; 5,000
4,000 10% Kd;Dupik gq;F %yjdk; 4,000
50/= gq;nfhd;wpd; re;ij tpiy 40/=
• xt;nthU FOTf;Fk; fpilj;j tpfpj ml;ltizapy; cs;slf;fg;gl;Ls;s

xt;nthU tpfpjk; njhlu;ghfTk; RUf;fkhd tpsf;fnkhd;iw toq;f MNyhrid
toq;fTk;.
• tUkhdf;$w;W> Ie;njhif cUg;gbfs; vd;gtw;wpD}lhf xt;nthU tpfpjj;ij
Ak; fzpg;gjw;F Njitahd njhiffis guPl;rpj;Jg; ghu;f;f topfhl;Lq;fs;.
• nfhLf;fg;gl;l thrpgG
; g;gj;jpuq;fis gad;gLj;jp xt;nthU FOTf;Fk; nfhLj;j
tpfpjq;fis fzpg;gjw;F topg;gLj;Jq;fs;.
• fzpg;gPL nra;j tpfpjj;ij nfhLf;fg;gl;l ,U Mz;LfSld; xg;gpl;Lg;
ghu;f;f topg;gLj;jTk;.
• mt;thwhd xg;gPl;Lf;$lhf Kd;itf;fg;gLk; jfty;fis RUf;fkhf tpsf;f
re;ju;g;gk; nfhLq;fs;.
• tpfpjq;fs; %yk; xg;gPl;bw;Fl;glhj NtW tiffis ngaupl topg;gLj;jTk;.
• xt;nthU FOTf;Fk; nfhLj;j tpfpjq;fspd; Kf;fpaj;Jtk; gw;wp jdpjj
; dpahf
vOJtjw;F MNyhrid $wTk;.
; k;
84
tpfpjq;fs; fzpg;gPL nra;Ak; tpsf;fq;fs;

Kiw
1. nkhj;j ,yhg nkhj;j ,yhgk; x 100 tpw;gid tUkhdj;jpw;Fk; nkhj;j

tpfpjk; tpw;gid tUkhdk; ,yhgj;jpw;fkpilapyhd njhlu;ig
fhl;Lk; tpfpjkhFk;.
,e;j tpfpjk; NtWgLtjpy; jhf;fk;
nrYj;Jk; fhuzpfs;:
• tpw;gid tpiy / msT
• gz;lj;jpd; fpuak;
• tpw;gidf; fyit
• gpioahd ,Ug;Gf; fzpgG
; Kiw
Nghd;wdthFk;.
2. Njwpa ,yhg tupf;FKd; tpw;gid tUkhdj;jpw;Fk; Njwpa

tpfpjk; Njwpa ,yhgk; x 100 ,yhgj;jpwF; kpilapyhd njhlu;ig
tpw;gid tUkhdk; ,e;j tpfpjk; fhl;Lk;. ,e;j
tpfpjj;ij mjpfupf;ff;$ba
eilKiwfis tzpfq;fs;
gpd;gw;Wjy; Ntz;Lk;. mjw;fhf@
• nraw; ghl;Lr; nryitf;
Fiwj;jy;.
• gy;NtW tUkhd topfisj;
Njhw;Wtpj;jy;.
• nkhj;j ,yhgj;ij mjpfupj;Jf;
nfhs;sy;.
E}W &gh tpw;gidg; ngWkjp
apy; ve;jsT ngWkjp gq;F
jhuupd; ,yhgj;Jf;fhf Nrkpf;f
KbAkhapUf;fpwJ vd;gijf;
fzpf;f Kbjy;.
3. nkhj; j tupf;Fgpd; nkhj;j nrhj;Jf;fSf;F Njwpa

nrhj;Jf;fSf; ,yhgk; + tl;b x 100 ,yhgk; vt;tsT vd;gij ,J
fhd jpUk;gy; nkhj;j nrhj;Jf;fs; fhl;b epw;Fk;. nkhj;jr; nrhj;Jf;
tpfpjk; . fhd epjpahdJ fld; %yjdKk;
gpujpgypg;gjhy; fld; %yjdj;
Jf;F cupa tl;bahdJ tupf;F
gpd; ,yhgj;Jld; Nru;f;fg;gL
fpd;wJ. ,e;j tpfpjk; cau;
ngWkjp nfhz;ljhf ,Ug;gJ
rpwg;ghdJ.
85
Kiw
4. cupik %yjd tupf;Fgpd; ,yhgk; - cupikahsupd; %yjdj;jpw;Fk;

kPjhd jpUk;gy; Kd;Dupik mjw;Fupa ,yhgj;jpw;FKs;s
tpfpjk; gq;fpyhgk; x 100 njhlu;ig ,J gpujpgypf;Fk;.
cupik %yjdk; cupik %yjdj;jpy; rhjhuzg;
gq;F %yjdKk;> xJf;fq;fSk;
cs;slq;Fk;. ,J cau; ngWkjp
Ailajhf ,Uf;Fkhapd; fk;gdp
cau; tpidj;jpwDilaJ
vd;gijf; fhl;Lk;.
5. gq;nfhd;Wf;fhd tupf;Fgpd; ,yhgk; - rhjhuzgq;F xd;Wf;fhf cioj;j

ciog;G Kd;Dupik gq;F ,yhgk; ,yhgj;ij ,J fhl;Lk;. ,J cau;
toq;fpa rhjhuz ngWkjpAilajhf ,Ug;gJ kpfr;
gq;Ffspd; vz;zpf;if rpwe;jJ.
6. tpiy ciog;G gq;F xd;wpd; re;ijtpiy gq;nfhd;wpd; re;ijg;ngWkjp gq;F

tpfpjk; gq;nfhd;wpw;fhd ciog;G xd;wpw;fhf ciog;gpd; vj;jid
jlitfs; vd;gij ntspf;fhl;Lk;.
,e;j tpfpjk; Fiwe;j jlitfshf
,Ug;gJ rpwe;jJ. ,J KjyPL
nra;ag;gl;l gzk; tpiuthf kPzL ;
tUk; vd;gij fhl;Lk;. ,jid
rhjhuz gq;Ff;F kl;Lkd;wpj;
Njitg;gbd; Kd;Dupikg; gq;F
njhlu;ghfTk; fzpf;f KbAk;.
7. ciog;G tpisT gq;nfhd;wpd; gq;FfSf;fhf KjyPL nra;ag;gl;l

tpfpjk; ciog;G x 100 gzk; vt;tsT ,yhgj;ij cioj;
gq;F xd;wpd; Js;sJ vd;gij ,J fhl;Lk;.
re;ijg; ngWkjp ,J $ba tPjkhf ,Ug;gJ
rpwe;jJ.
8. gq;fpyhg gq;F xd;wpw;fhd KjyPL nra;ag;gl;l gzj;jpw;F

tpisT gq;fpyhgk; x 100 vt;tsT gq;fpyhgk; fpilj;Js;sJ
tpfpjk; gq;F xd;wpd; vd;gij ,J fhl;Lk;. $ba ngW
re;ij tpiy kjp ngWtJ kpfr; rpwe;jJ. mJ
mjpf gq;F ,yhgk; fpilg;gij
cWjpg;gLj;Jtjhf mikAk;.
86
Kiw
9. gq;fpyhg rhjhuz gq;Ffspw;F rhjhuz gq;FjhuUf;F tupf;Fg;

nfhLg;gdT nrYj;jg;gl;l gq;fpyhgk; x 100 gpd; gq;fpyhgj;jpy; vd;d tpfpj
tpfpjk; tupf;Fgpd;,yhgk; ,yhgk; gfpu;e;jspf;fg;gl;lJ
vd;gij ,J ntspf;fhl;Lk;. ,J
cau; ngWkjp nfhz;ljhf
,Uf;Fkhapd;vjpu;fhy KjyPl;
lhsu;fs; ,g;gq;Ffspy; KjyPL
nra;aj; J}z;lg;gLtu;.
• vt;thwhd tpfpjq;fshapDk; xg;gplf;$ba Kiwfs; rpy tUkhW:
• me;j tpahghuj;jpd; gy;NtW gpupTfspd; tpfpjq;fSld; xg;gplL

; > me;je;j
gpupTfspd; mgptpUj;jpfs; gpdd
; ilTfs; vd;gtw;iw ,dq;fz;L nfhs;s
KbAk;.
• xU tzpfj;jpd; Kd;ida tUl tpfpjq;fSld; xg;gpl;Lj; jPu;khdk;

vLf;f KbAk;.
• epfo;fhy tpfpjj;ij vjpu;T$wy; tpfpjj;Jld; xg;gpl;Lg; ghu;jJ

; ,yf;if
Nehf;fpr; nry;y KbAk;.
• ,jid xj;j tzpf epWtdq;fspd; tpfpjq;fSld; xg;gpl;L jdJ

tzpfj;jpd; epiy gw;wp tpsq;fpf; nfhs;s KbAk;.
Nkw;fhl;lg;gl;l xg;gPl;L tplaq;fis ntspg;gLj;Jk; tifapy; nghUj;jkhd

gapw;rpAld; khztu;fSld; fye;JiuahLq;fs;.
87
Nju;r;rpkl;lk; 14.3 : jputj;jd;ik tpfpjq;fisf; fzpj;J
tiutpyf;fzg;gLj;Jthu;.
ghlNtisfs; : 07
fw;wy; NgWfs;:
• jputj;jd;ik tpfpjq;fisg; ngaupl;L tpsf;Fthu;.

• jputj;jd;ik tpfpjq;fspD}lhfg; nghUj;jkhd jPu;khdk; vLg;ghu;.
• fzpj;j tpfpjq;fis xg;gPl;Lf;Fg; gad;gLj;Jthu;.
• xg;gpl;Lg; ghu;j;J Nghf;Ffis tpsq;fpf; nfhs;thu;.
• jfty;fspd; mbg;gilapy; jPu;khdnkLf;fg; gof;fg;gLthu;.
gpuNtrk;:
• xU fk;gdpapd; Kfhikahsu;fs; Kd;itj;j gpd;tUk; ntspg;gLj;jy;fis
khztu;fSf;Fg; nghUj;jkhf Kd;itAq;fs;.
• “nghWg;Gf;fSf;F Kfq;nfhLf;Fk; typik fk;gdpf;F cz;L”
• “fld;gl;NlhuplkpUe;J gzj;ij mwtpl rpwpJ fhyk; vLf;Fk;”
• “vq;fs; tpahghuj;jpy; nfhs;tdT nra;ag;gl;l ,Ug;Gf;fs; tpiutpy;
tpw;gidahfpd;wd”
• “fhyhtjpahd ,Ug;Gf;fs; ,y;iy.”
• gpdt
; Uk; fUj;Jf;fs; ntspgg; Lk; tifapy; fye;Jiuahliy Nkw;nfhs;sTk;.
• tzpfj;jpd; md;whlr; nraw;ghLfis Nkw;nfhs;tjw;F mtrpakhd
epjpg;gyj;jpid mstpLtjw;F Nkw;nfhs;sg;gLk; tpfpjk; jputj;jd;ik
tpfpjkhFk;.
• Nkw;fhl;lg;gl;l fk;gdpapd; Kfhikahsu;fspd; mwpf;iff;F mika
gpd;tUk; jputj;jd;ik tpfpjq;fs; fzpf;fg;gl;Ls;sd.
• eilKiw tpfpjk; (Current Ratio)
• fld; Nrfupf;Fk; fhyk; (Collection period / Debtors period)
• ,Ug;G NgZk; fhyk; / ,Ug;G itj;jpfF ; k; fhyk;
(Inventory obtaining period)
• ,Ug;G Gus;T tpfpjk; / ,Ug;G Row;rp tpfpjk; (Turnover ratio)
• nraw;ghl;L Rw;Nwhl;lk; (Operating cycle)
• ,jw;F Nkyjpfkhf FWfpa fhy cWjpg;ghl;il msg;gjw;F ,d;Dk;
tpfpjq;fs; cs;sd.
88
• gpdt
; Uk; jfty;fs; mlq;fpa gpujpfis me;je;j FOf;fSf;F gfpue
; j
; spAq;fs;.
• jPud; fk;gdpapd; jfty;fs;
• tPud; fk;gdpapd; jfty;fs;
xNu tifahd tzpfr; nraw;ghLfis Nkw;nfhs;Sk; tiuaWf;fg;gl;l
nghJf;fk;gdpfs; ,uz;bd; jfty;fs; tUkhW:
jPud; fk;gdp tPud; fk;gdp
&gh &gh
Muk;g ruf;fpUg;G 10,000 15,000
,Wjpr; ruf;fpUg;G 20,000 25,000
tpw;gid fpuak; 60,000 50,000
nghJr; nryTfs; 40,000 45,000
tpw;gid 100,000 110,000
,Wjp eilKiw nrhj;Jf;fs; 50,000 40,000
,Wjp eilKiw nghWg;Gf;fs;
- fld;nfhLj;Njhu; 10,000 15,000
• cld; fhR tpwg

; id jPud; fk;gdp 40,000/=, tPud; fk;gdp 50,000/= Kk;
MFk; .
• eilKiw nrhj;Jf;fspDs; 30,000/= fld;gl;Nlhu; njhif cs;slf;fg;gl;
Ls; s J.
• me;je;j FOf;fSf;F cupa fk;gdpapd; jfty;fis ,dq;fhz MNyhrid
toq;Fq;fs;.
• xt;nthU FOf;fSf;F fpilj;j fk;gdpapd; jfty;fisf; nfhz;L gpd;tUk;
tpfpjq;fis fzpf;fr; nra;aTk;.
(mjw;F Njitahd fzpg;gPl;L KiwfSk;> tpguq;fSk; mlq;fpa thrpg;Gg;
gj;jpuq;fs; my;yJ jahupff
; Ntz;ba nghUl;fs; vd;gtw;iw khztu;fSf;F
toq;fTk;.)
• eilKiw tpfpjk; (Current ratio)
• tpiuT tpfpjk; (Quick ratio)
• fld;gl;Nlhu; Gus;T tpfpjk; (Debtors turn over ratio)
• fld; Nrfupg;Gf; fhyk; (Debtors collection period)
• ruf;fpUg;Gg; Gus;T tpfpjk; (Inventory turnover ratio)
• ruf;fpUg;G NgZk; fhyk; (Inventory obtaining period)
• fld;nfhLj;NjhUf;F gzk; nfhLf;Fk; fhyk; (Creditors credit period)
• nraw;ghl;L Rw;Nwhl;lk; (Operating cycle)
• fhRr; Rw;Nwhl;lk; (Cash cycle)
89
• xt;nthU FOTk; fzpj;j tpfpjq;fis kw;w FOTf;F nfhLj;J xt;nthU
tpfpjq;fisAk; xg;gpl;L ,U fk;gdpfs; gw;wpAk; kjpg;gPL nra;a topg;gLj;
Jq;fs;.
• xt;nthU FOtpdJk; Njly;fs;> Mf;fq;fis xUikg;ghl;Lld; tFg;gpy;
Kd;itf;f topg;gLj;Jq;fs;.

Kiw
1. eilKiw eilKiw nrhj;Jf;fs; FWfpa fhy jputj;jd;ikia

tpfpjk; eilKiw nghWg;Gf;fs; mstpl gad;gLj;jg;gLk; eilKiw
nghWg;Gf;fis nrYj;Jk; typik
iaf; fhl;Lk;. ,t;tpfpjk; eil
Kiw nghWg;Gf;fis tpl ,uz;L
klq;F ,Ug;gJ ey;yJ.
(2:1 vd;wthW ,Ug;gJ)
2. tpiuT jput nrhj;Jf;fs; el;lkpd;wp tpiuthfg; gzkhf

tpfpjk; eilKiw nghWg;Gf;fs; khw;wpf; nfhs;sf;$ba jputr;
(jput tpfpjk;) nrhj;Jf;fs; %ykhf eilKiwg;
jput nrhj;Jf;fs; = nghWg;Gf;fis tpiuthfr; nrYj;J
eilKiwr;nrhj;Jf;fs; - tjpYs;s Mw;wiy ,J ntspf;
(,Wjp ,Ug;G + fhl;Lk;. ,e;j tpfpjk; 1:1 vd;W
Kw;gzr; nryTfs;) ,Ug;gJ kpf nghUj;jkhFk;.
3. fld;gl;Nlhu; fld; tpw;gid fld;gl;NlhuplkpUe;J fhR ngwg;

Gus;T tpfpjk; ruhrup tpahghu gl;l jlitfis ,J fhl;Lk;.
fld;gl;Nlhu; ,J $ba jlitfisf;
nfhz;bUg;gJ rpwg;ghdJ.
ruhrup fld;gl;Nlhu; = fld;gl;Nlhu; njhif tpiuthf
,Wjp + Muk;g fhrhf khw;wg;gLfpd;wJ
fld;gl;Nlhu; fld;gl;Nlhu; vd;gNj ,jd; fUj;jhFk;.
2
90
Kiw
4. fld; 365 ehl;fs; fld;gl;Nlhu; flid jpUg;gpr;

t#ypf;Fk; tpahghu fld;gl;Nlhu; nrYj;j vLf;Fk; fhyj;ij ,J
fhyk; Gus;T tpfpjk; fhl;Lk;. ,f;fzpg;gpy; t#ypg;G
ehl;fspd; vz;zpf;if Fiwthf
,Ug;gJ rpwe;jJ. fld;gl;Nlhu;
Gus;T Ntfk; mjpfupg;gJ gzk;
Nrfupf;f vLf;Fk; fhyk; Fiw
thdJ vd;gijf; fhl;Lk;.
5. ruf;fpUg;G Gus;T tpw;id fpuak; Fwpg;gpl;l fhyj;jpy; nfhs;tdT

tpfpjk; * ruhrup tpahghu ,Ug;G nra;ag;gl;l nghUl;;fs; tpw;gid
ahf khw;wg;gLk; Ntfk; / jlit
ruhrup tpahghu ,Ug;G = fspd; vz;zpf;if ,q;F fhl;lg;
* Muk;g + ,Wjp gLfpd;wJ. ,J $ba jlit
,Ug;G ,Ug;G Ailajhf ,Ug;gpd; ,Ug;G
2 tpiuthf tpw;fg;gLfpd;wJ vd;g
Jk;> fhyhtjpahfpa ,Ug;gpidf;
fhzKbahJ vd;gJk; ntspg;gLk;.
6. ruf;fpUg;G NgZk; 365 ehl;fs; nfhs;tdT nra;ag;gl;l nghUl;

fhyk; ,Ug;G Gus;T tpfpjk; fspd; ,Ug;G tzpfj;jpDs; itj;
jpUf;fg;gLk; ruhrup ehl;fspd;
vz;zpfi ; f ,jpy; fhl;lg;gLfpdw
; J.
Fiwe;j ehl;fs; ,Ug;gJ rpwe;jJ.
,jd; fUj;J ,Ug;G tpiuthf
tpw;fg;gLfpd;wJ vd;gjhFk;.
7. fld; 365 ehl;fs; vt;tsT fhyj;Jf;F xUKiw /

nfhLj; N jhUf; F * fld;nfhLj;Njhu; vt;tsT ehl;fSf;Fs; fld;
gzk; nrYj;Jk; Gus;T tpfpjk; nfhLj;NjhUf;F gzk; nfhLf;fg;
fhyk; gLfpd;wJ vd;gij ,J fhl;L
fpd;wJ.
* fld;nfhLj;Njhu; fld;nfhLj;NjhUf;F fhR
Gus;T tpfpjk; = nfhLf;Fk; fhyk; mjpfkhf
fld; nfhs;tdT ,Ug;gpd; fld;nfhLj;NjhUf;F
ruhrup fld;nfhLj;Njhu; gzk; nrYj;Jk; Ntfk; FiwT
vdg; nghUs;gLk;.
91
Kiw
8. nraw;ghl;Lr; ,Ug;G fld; mNef tzpfq;fspy; flDf;F

Rw;Nwhl;lk; NgZk; + Nrfupf;Fk; tpw;gid nra;jy; mbf;fb epfo;
fhyk; fhyk; fpd;wJ. mjdhy; ,Ug;G gzkhf
khw;Wtjw;F vLf;Fk; fhyk; nraw;
ghl;Lr; Rw;Nwhl;lk; vd miof;fg;
gLk;.
gzk;
fld;
gl;Nlhu;
,Ug;G
,J nkhj;jr; nraw;ghl;L
Rw;Nwhl;lk; vdTk; miof;fg;gLk;.
nraw;ghl;Lr; Rw;Nwhl;lf; fhyk;
Fiwthf ,Ug;gJ rpwe;jJ.
9. gzr; ,Ug;G NgZk; fhyk; + ,Ug;G gzkhf khw;w vLf;Fk;

Rw;Nwhl;lk; fld; t#ypg;Gf;fhyk; - fhyj;jpypUe;J fld; nfhLj;Njh
my;yJ Njwpa fld;nfhLj;NjhUf;F Uf;F gzk; nfhLf;Fk; fhyj;ij
nraw;ghl;Lr; gzk; nrYj;Jk; fopg;gjd; %yk; Njwpa nraw;
Rw;Nwhl;lk; fhyk;. ghl;Lf; fhyj;ij ngw;Wf;
my;yJ nfhs;syhk;.
nraw;ghl;Lr; nfhLj; ,jd; %yk; njhopw;gLKjypidg;
Rw;Nwhl;lk; - NjhUf;F gw;wpa tpsf;fq;fisg; ngw;Wf;
gzk; nfhs;s KbAk;.
nfhLf;Fk; md;whlk; njhopw;gL Kjy; tpah
fhyk;. ghuj;jpw;Fs;NsNa Row;rp Kiw
apy; nraw;gLtij mtjhdpf;f
KbAk;. me;jf; fhyk; ,q;F
cWjpg;gLj;jg;gLfpd;wJ.
,J cau;thf ,Ug;gJ tpahghuj;
Jf;F kpf mD$ykhdjhFk;.
92
,q;F jPud; fk;gdpf;Fupa rpy tpfpjq;fis gpd;tUkhW fhl;lyhk;.
(1) eilKiwtpfpjk;: eilKiwr; nrhj;Jf;fs; 50>000

eilKiwg; nghWg;Gf;fs; 10>000
= 5 my;yJ 5:1 MFk;.
(2) tpiuTtpfpjk;: jput nrhj;Jf;fs; 30>000

=
eilKiwg; nghWg;Gf;fs; 10>000
= 3 my;yJ 3:1 MFk;.
(3) fld;gl;Nlhu; fld; tpw;gid 60>000

=
Gus;T tpfpjk;: ruhrup fld;gl;Nlhu; 30>000
= 2 jlitfs;
(4) fld; Nrfupf;Fk; fhyk;: 365 ehl;fs; 365

=
fld;gl;Nlhu; 2
Gus;T tpfpjk;
= 183 ehl;fs;
(5) ruf;fpUg;G Gus;T tpfpjk;: tpw;gidGus;T 60>000

=
ruhrup ,Ug;G 15>000
= 4 jlitfs;
(6) ruf;fpUg;G NgZk; fhyk;: 365 ehl;fs; 365

,Ug;G Gus;T tpfpjk; = 4
= 91 ehl;fs;
(7) fld;nfhLj;NjhUf;F 365 ehl;fs;

gzk; nfhLf;Fk; fhyk;: fld;nfhLj;Njhu;
Gus;T tpfpjk;
Kw; n ra; i f: my; y J
365 ehl;fs; x ruhrup fld;nfhLj;Njhu;
tpw;gidf;fpuak; 60>000 fld; nfhs;tdT
+ ,Wjp ,Ug;G 20>000
365
80>000 = × 10000
70000
- Muk;g ,Ug;G 10>000
nfhs;tdT 70>000 = 52 ehl;fs;
93
(8) nraw;ghl;L Rw;Nwhl;lk;: ,Ug;G NgZk; fhyk; + fld; t#ypg;Gf;fhyk;
91 + 183
= 274 ehl;fs;
(9) gzr;Rw;Nwhl;lk;: (,Ug;G NgZk; fhyk; + fld; Nrfupg;Gf; fhyk;)-

fld;nfhLj;NjhUf;F gzk; nfhLf;Fk; fhyk;
[91 + 183] - 52
274 - 52
= 222 ehl;fs;
• Nkw;fhl;bathW tPud; fk;gdpapd; tpfpjq;fis fzpff

; topgg
; Lj;Jq;fs;.
• ,uz;L fk;gdpfspd; tpfpjq;fis xg;gPL nra;J me;je;j tpfpjq;fspd;

JizAld; ve;jf; fk;gdp rpwe;jJ vd;gij tpsf;fpf; fhl;Lq;fs;.
94
Nju;r;rpkl;lk; 14.4 : epjp cWjpjj; d;ik tpfpjj;ijf; fzpjJ
; tiutpyf;fzg;
gLj;Jthu;.
ghlNtisfs; : 07
fw;wy; NgWfs;:
• epWtdj;jpd; %yjd fl;likg;G gw;wp kjpg;gPL nra;thu;.

• epWtdj;jpd; epjp cUthf;fk; vt;thW Nkw;nfhs;sg;gl;Ls;sJ vd;gij
tpahf;fpahdk; nra;thu;.
• epWtdj;jpd; epjpf; fl;likg;G gw;wp xg;gPl;L uPjpapy; kjpg;gPL nra;thu;.
• epWtdj;jpd; ePzl
; fhy epjp cWjpjj
; d;ik mstPL nra;tjw;fhf epjp epiyg;G
tpfpjk; gad;gLj;jg;gLfpd;wJ.
• cupikahz;ik> fld; %yjdk; Mfpatw;iw ,dq;fz;L ePz;lfhy
nraw;ghL njhlu;ghf mwpe;J nfhs;sy; Ntz;Lk;.
• ePz;lfhyf; fld; njhlu;ghf tl;biar; nrYj;Jtjw;Ff; fk;gdpf;Ff; fhzg;
gLk; ,aYik mstPL nra;ag;gly; KbAk;.
• tzpfj;jpd; nrhj;Jf;fs; nraw;ghl;L eilKiwf;F gq;fspg;G nra;Js;s
Kiwapid epjp epiyg;G tpfpjj;jpd; %yk; mwpe;J nfhs;s KbAk;.
• epjp cWjpjj
; d;ik tpfpjj;jpd; fPo; gpdt
; Uk; tpfpjq;fs; Kf;fpakhditahFk;.
• fld; tpfpjk;
• cupikahz;ik tpfpjk;
• fld; cupikahz;ik tpfpjk;
• tl;bg; ghJfhg;G tpfpjk;
• nrhj;Jg; Gus;T tpfpjk;
• fld; tpfpjk;: (Debt Ratio)
• nkhj;j %yjdj;jpy; fld; vj;jid rjtPjk; vd;gij jPuk

; hdpg;gjw;fhfg;
gad;gLj;jg;gLfpd;wJ.
95
• fld; %yjdk; vdg;gLtJ epiyahd tUkhdj;Jld; $ba fldhFk;.
Kd;Dupikg; gq;F %yjdKk; fld; %yjdkhfNt nfhs;sg;gLk;.
fld; %yjdk;
x 100
nkhj;j %yjdk;
fld; %yjdk; = eilKiway;yhf; fld; + Kd;Dupikg;gq;F %yjdk;
• cupikahz;ik tpfpjk;: (Equity Ratio)
• nkhj;j %yjdj;jpy; cupikahz;ik ve;jsT tpfpjkhf cs;sJ

vd;gjid ,e;j tpfpjj;jpd; %yk; mwpa KbAk;.
• cupikahz;ik vd;gJ rhjhuzg; gq;F %yjdKk;> xJf;fq;fSk;
cs;slf;fpajhFk;.
cupikahz;ik %yjdk;
x 100
nkhj;j %yjdk;
• fld; - cupikahz;ik tpfpjk; / fld; cupikahz;ik tpfpjk;

(Debt - Equity Ratio)
• flDf;Fk; cupikahz;ikf;Fkpilapyhd tpfpjk; Xu; ,izg;G

tpfpjkhff; nfhs;sg;gLk;.
• flidAk; cupikahz;ikiaAk; xg;gpLk;NghJ fld; %yjdkhdJ
cupikahz;ikia tpl cau;thapd; mjid cau; ,izg;G vdTk;>
fld; %yjdkhdJ cupikahz;ikia tpl kpf Fiwthapd;
mjid jho; ,izg;G vdTk; miog;gu;.
fld; %yjdk; : cupikahz;ik
my;yJ
fld; %yjdk;
cupikahz;ik
• tl;bg; ghJfhg;G tpfpjk;:(Interest Coverage Ratio)
• ePz;lfhyf; fld; njhlu;ghf Vw;gLk; tl;bf;F ghJfhg;G ngwj;jf;f

tifapy; ,yhgk; epWtdj;jpdhy; ciof;fg;gl;Ls;sjh vd;gijj; Njbg;
ghu;j;jy;.
96
• tl;bg; ghJfhg;G tpfpjk; Fiwthapd; ePzl
; fhyf; fld; cupikahsupd;
ghJfhg;Gg; gw;wpa vr;rupf;if ,Uf;f Ntz;Lk;.
tupf;F Kd; epfu ,yhgk; + tl;b
tl;b
• nrhj;Jg; Gus;T tpfpjk;:
• tpwg
; idia cr;r kl;lj;jpy; Nkw;nfhs;tjw;F epWtdj;jpy; fhzg;gLk;
nrhj;Jf;fspd; gq;fspg;Gg; gw;wp ,t; tpfpjk; tpahf;fpahdk; nra;fpd;wJ.
• ,t;tpfpjk; cau;thf ,Ug;gpd; nrhj;Jf;fs; tpidj;jpwdhfg; gad;gLj;jg;
gl;Ls;sd vd;gijf; fhl;Ltjhf mikAk;.
Gus;T
nkhj;j nrhj;Jf;fs;
• fzpj;j tpfpjj;ij xg;gply;:
• epWtdk; gw;wpa rpwg;ghd KbT vLg;gjw;F gpd;tUkhW xg;G Nehf;f

KbAk;.
• njhopypd; juTfSld;
• Kd;ida Mz;bd; juTfSld;
• ghjPl;Lj; juTfSld;
• xj;j tpahghuj; juTfSld;
cjhuzk; :
tiuaWj;j epj;jpad; nghJf;fk;gdp 2010> 2009 Mfpa Mz;Lfs; njhlu;ghf
gpd;tUk; jfty;fis cq;fSf;F toq;Ffpd;wJ.
2010 2009
(&gh 000) (&gh 000)
rhjhuz gq;F %yjdk; 6000 6000

10% Kd;Dupikg;gq;F %yjdk; 3000 4000
nghJ xJf;fk; 4000 3000
10% fld; 2000 2000
tpw;gid 8000 9000
ftdpf;fTk;: epjp ,liu kjpg;gPL nra;a ,izg;G tpfpjq;fisf;

fzpg;gjhapd; Kd;Dupikg; gq;F %yjdj;ij Njwpa
nrhj;Jf;fspd; gFjpnahd;whff; fUjTk;.
97
Nkyjpf jfty; f s; :
(1) xt;nthU tUlj;jpdJk; cupikahz;ikapd; ,U klq;F nkhj;j
nrhj;Jf;fspy; gpujpgypf;fpd;wJ.
(2) tupfF
; Kd; epfu ,yhgk; xt;nthU tUl cupikahsu;fspd; cupikapy;
10% MFk;.
• Nkw; jug;gl;l jfty;fisf; fUj;jpy; nfhz;L>
(1) xt;nthU tUlj;jpYk; gpd;tUk; tpfpjq;fisf; fzpg;gPL nra;f.
• fld; tpfpjk;
• cupikahz;ik
• fld; - cupikahz;ik tpfpjk;
• tl;bg; ghJfhg;G tpfpjk;
• nrhj;Jg; Gus;T tpfpjk;
tpilfs; :
• fld; tpfpjk;:
2010 2009
fld; %yjdk;
x 100
nkhj;j %yjdk;
• cupikahz;ik tpfpjk;:
cupikahz;ik
x 100
nkhj;j %yjdk;
• fld; - cupikahz;ik tpfpjk;:
fld; %yjdk; : cupikahz;ik 5000 : 10000 6000 : 9000

1 : 2 1 : 1.5
my;yJ
fld; %yjdk; 0.5 : 1 0.67 : 1
cupikahz;ik
98
• tl;b ghJfhg;G tpfpjk;: 2010 2009
tupf;F Kd; ,yhgk; + tl;b
tl;b
6 jlitfs; 5.5 jlitfs;
• nrhj;Jg; Gus;T tpfpjk;:
Gus;T
nkhj;j nrhj;Jf;fs;
0.4 jlitfs; 0.5 jlitfs;
(2) xt;nthU tUlj;ijAk; xg;gpl;L tzpfk; njhlu;ghd kjpg;gPl;bid Nkw;

nfhs;sTk;.
99
Nju;r;rpkl;lk; 14.5 : fhRg; gha;r;ry; $w;wpD}lhf tpfpjq;fisf; fzpg;gPL
nra;J tpahf;fpahdk; nra;thu;.
ghlNtisfs; : 07
fw;wy; NgWfs;:
• fhR gha;r;ry; $w;wpw;Fg; nghUj;jkhd tpfpjq;fisg; ngaupl;L tpsf;Fthu;.

• fhRj; Njitapd; msT tpfpjj;ijf; fzpg;gPL nra;thu;.
• fhRg;gha;r;ry; tpidj;jpwd; tpfpjj;ijf; fzpg;gPL nra;thu;.
• tpfpjq;fspd; JizAld; epjpf; $w;Wf;fSf;F tpahf;fpahdk; $Wthu;.
• fhRg; gha;r;ry; $w;wpy; cs;slq;fpAs;s cUg;gbfis tpfpjq;fs; %yk;

jPu;khdk; vLg;gjw;Fg;gad;gLj;j KbAk;. mit gpd;tUkhW:
(1) fhRg; gha;r;ry; Njitg;ghl;L tpfpjk;:
(Cash flow adequency ratio)
ePz;lfhy fld; nfhLg;gdT + epiyahd nrhj;Jf;fSf;fhd nfhLg;gdT
+ ,yhggfpu;T
nraw;ghl;Lf; fUkq;fspD}lhf ,lk;ngw;w epfu fhRg;gha;r;ry;

,J nghJthf 1:1 vd;wthW ,Uj;jy; Ntz;Lk;. xd;Wf;F Nkyhf ,Ug;gpd;
kpfr; rpwe;jJ. ePz;lfhyf; fld;> epiyahd nrhj;Jf;fs;> ,yhggq;fPL
njhlu;ghd nfhLg;gdTfs; vd;gd nraw;ghl;L eltbf;ifapdhy; Njhd;wpa
Njwpa fhRg;gha;r;riy Nghd;W vj;jid klq;fhFk; vd;gij ,J fhl;Lk;.
(2) fld; ghJfhg;G tpfpjk;: (Debt coverage ratio)
nkhj;jf; fld;fs;
,lk;ngw;w epfuf; fhRg;gha;r;ry;
fld;nrYj;Jtjw;F NghjpasT tUkhdk; ciof;fg;gl;Ls;sjh vd;gJ ,jpy;
fhl;lg;gLk;.
nkhj;jf;fld;fs; = kPl;ff;$ba Kd;Dupikg; gq;FKjy; + fld; %yjdk;
100
(3) fhR kPs; KjyPL: (Cash Re-Investment Ratio)
Mjdq;fspdJk; cgfuzq;fspdJk; Gj;jfg;ngWkjp

nraw;ghl;L eltbf;iffspdhy; cUthfpa epfu fhRg;gha;r;ry;
nraw;ghl;bdhy; cUthfpa epfuf;fhRj; njhif Mjdg;nghwp cgfuzq;fspy;

vt;tsT KjyPL nra;ag;gl;Ls;sJ vd;gij ,J ntspf;fhl;Lk;.
• fhRg;gha;r;ry; tpidj;jpwd; tpfpjq;fs;

( 1 ) tUkhdf; fhRg;gha;r;ry; Rl;nlz; (Cash flow to income)
nraw;ghl;bd; %yk; cUthfpa epfu fhRg;gha;r;ry;
nkhj;j tUkhdk; (nkhj;j tpw;gid tUkhdk;)
nraw;ghl;bd; %yk; cUthfpa fhRg;gha;r;ry; Fwpg;gpl;l fhyj;jpdJ nkhj;j

tUkhdj;jpy; (nkhj;j tpw;gid) vj;jid klq;F cs;sJ vd;gJ ,jpy;
ntspf;fhl;lg;gLk;.
• nkhj;j tpwg
; id tUkhdk; vd;gJ Gus;Ttup fopff
; Kd;Ds;s tUkhdkhFk;.
( 2 ) nraw; g hl; L Rl; n lz;

nraw;ghl;bdhy; cUthfpa epfu fhRg;gha;r;ry;
tupf;Fg;gpd; ,yhgk; (Fwpg;gpl;l fhyj;jpy; cUthfpa ,yhgk;)
nraw;ghl;by; cUthfpa epfu fhRg;gha;rr ; y; tup fopj;j ,yhgj;jpy; vj;jid

klq;F vd;gjid ,J fhl;Lk;.
cjhuzk; xd;wpd; %yk; fhRg;gha;r;ry; $w;Wf;Fg; nghUj;jkhd tpfpjk;
fzpg;gply;.
tiuaWj;j n[auhk; nghJf;fk;gdpapd; fle;j ,U Mz;bd; Ie;njhif cUg;gb
fisAk; mjD}lhfj; jahupff; g;gl;l fhRg;gha;rr
; Yk; cq;fSf;F jug;gLfpdw ; J.
tiuaWj;j n[auhk; nghJf;fk;gdpapd; fle;j ,U tUlq;fspd;
fhRg;gha;r;ry; tUkhW:
2010 2009
&gh &gh
tq;fpf;fld; nfhLg;gdT 300,000 400,000
fld; ngwy; 500,000 600,000
Mjdk;> nghwp cgfuzq;fs; fhRf;F nfhs;tdT 150,000 100,000
nraw;ghl;L eltbf;ifahy; cUthfpa
epfu fhRg;gha;r;ry; 20,000 25,000
nkhj;j tpw;gid tUkhdk; 100,000 150,000
,yhgg; gfpu;T nrYj;jpaJ 10,000 20,000
nraw;ghl;Lr; nryTf;F nfhLj;jJ 40,000 50,000
tUlj;jpw;fhd tup nfhLj;jJ 20,000 80,000
101
fld; vLg;gdtpy; 2009f;fhf &gh 250,000/= 2010f;fhf &gh 300,000/= Tk; ePz;l
fld;fspy; cs;slf;fg;gl;Ls;sJ.
(1) Nkw;fhl;ba jfty;fis mbg;gilahff; nfhz;L 2009> 2010k; Mz;LfSf;fhf

(1) fhRg;gha;r;ry; msT uPjpahf
(2) fld; ghJfhg;G
(3) fhR kPs; KjyPL
(4) tUkhdj;Jf;F fhRg;gha;r;ry; Rl;nlz;
(5) nraw;ghl;L Rl;nlz;
vd;gdtw;iwf; fzpg;gpLf.
(2) ,e;j fk;gdpapd; ,uz;L tUl tpfpjq;fisAk; xg;gpl;L kjpg;gPl;il Kd;
itf;fTk;.
jPu;T:
2010k; tUlk; njhlu;ghf>
(1) fhRg;gha;r;ry; msT uPjpahf

ePz;lfhyf; fld; + epiyahd nrhj;Jf;fhd + gq;fpyhgf;
nfhLg;gdT nfhLg;gdT nfhLg;gdT
nraw;ghl;L eltbf;iffs; ,lk;ngw;w epfu fhRg;gha;r;ry;
= 23 jlitfs;
(2) fld; ghJfhg;G tpfpjk;

nkhj;jf;fld;
nraw;ghl;L eltbf;ifahy; cUthfpa epfu fhRg;gha;r;ry;
jlitfs;
= 25 jlitfs; my;yJ 25 tUlq;fs;
102
(3) fhR kPs;KjyPl;L tpfpjk;
Mjdk; nghwp cgfuzq;fspd; Gj;jfg; ngWkjp
nraw;ghl;L eltbf;iffspdhy; cUthfpa epfu fhRg;gha;r;ry;
= 7.5 jlitfs; my;yJ 7.5 tUlq;fs;
(4) tUkhdj;Jf;F fhRg;gha;r;ry; Rl;nlz;

nraw;ghl;bdhy; Vw;gl;l epfu fhRg;gha;r;ry;
nkhj;j tUkhdk;
= 0.2
(5) nraw;ghl;Lr; Rl;nlz;

nraw;ghl;bdhy; Vw;gl;l epfu fhRg;gha;r;ry;
tupf;Fg;gpd; ,yhgk;
= 0.5
• tupf;Fg;gpd; ,yhgk;
• ,t;thNw 2009k; tUlk; njhlu;ghfTk; tpfpjq;fisf; fzf;fplTk;.
• ,U tUl tpfpjq;fisAk; xg;gpLq;fs;.
103
Nju;r;rp 15.0 : fpuaf; fzf;fPl;bdJk; Kfhikf; fzf;fPl;bdJk;
mbg;gil vz;zf;fUf;fis kjpg;gPl;bw;Fl;
gLj;Jtu;.
Nju;r;rpkl;lk; 15.1 : fpua> Kfhikf; fzf;fL

P fsJ mbg;gil vz;zf;
fUf;fisg; gFg;gha;T nra;thu;.
ghlNtisfs; : 10
fw;wy; NgWfs;:
• fpuaf; fzf;fPl;bw;Fk; Kfhikf; fzf;fPl;bw;Fk; ,ilapyhd NtWghLfis

,dq;fhz;ghu;.
• fpuaf; fzf;fLP > Kfhikf; fzf;fL
P vd tifg;gLj;Jtjd; Njitg;ghl;bid
tpgupg;ghu;.
• fpua Kfhikj;Jt> epjpf; fzf;fPLfis xd;Nwhnlhd;W xg;gpLthu;.
• gy;NtW jfty;fis tifg;gLj;JtjpD}lhf NtWghl;bidf; fz;Lnfhs;thu;.
• Njitf;Nfw;gj; jfty;fis tifg;gLj;Jthu;.
gpuNtrk;:
• gUj;jpj;Jiwj; JiwKfj;jpw;F mz;ikapy; trpf;Fk; uNk\; gfy; czT

tpepNahfj;jpwf
; hf cztfnkhd;iw Muk;gpgg
; jw;F vjpug
; hu;jJ
; s;shu;. rhjhuz
khf xU fpNyhfpuhk; muprpAld; czT rikg;gjw;F Vw;glf;$ba nryTfs;
gpd;tUkhW vdj; jPu;khdpj;Js;shu;.
&gh
muprp xU fpNyhfpuhk; 60.00
kuf;fwp (%d;W tiffs; 250 fpuhk;) tPjk; 75.00
kPd; 250 fpuhk; 120.00
krhyhg;nghb 15.00
Njq;fha; xd;W 20.00
tpwF / thA / Vidait 30.00
nkhj;jr; nryT 320.00
104
• xU fpNyhfpuhk; murpapy; vl;L czTg; nghjpfs; jahupf;fyhk; vd uNk\;
jPu;khdpj;Js;sJld; Muk;gj;jpy; jdJ ciog;ig khj;jpuk; gad;gLj;jpj;
jdJ tzpfj;ij elhj;jpr; nry;tjw;F mtu; vz;zpAs;shu;.
• gpd;tUk; tplaq;fs; ntspg;gLk; tifapy; khztuplk; fUj;Jf;fisf;
Nfl;lwpaTk;.
• jdpegu; / KfhikahsUf;F jd;Dila tpahghuk; njhlu;ghfg; gy;NtW
jPuk
; hdk; vLg;gjw;Ff; fpuaq;fs; gw;wpj; njspTngWtJ mtrpak; MFk;.
• cw;gj;jp epWtdj;jpy; gy;NtW gpupTfs; fhzg;gLk; vd;gJld; mt;
xt;nthU gpuptpdJk; fpuaj; jfty;fis xd;W Nru;ff
; Ntz;baJ mtrpa
khFk;.
• mt;ntht;nthU gpuptpYk; Vw;gl;l fpuaj;ij mbg;gilahff; nfhz;L
Njitahd jPu;khdk; Nkw;nfhs;s Ntz;b tUk;.
• nkhj;jf; fpuaj;ij ftdj;jpw; nfhz;L epWtdj;jpd; ghjPL jahupj;jy;>
,yhgj;jpl;lkply; Mfpait Nkw;nfhs;sg;gLfpd;wd.
• xU epWtdj;ij nfhz;L elhj;Jk;NghJ vOfpd;w nfhLf;fy; thq;fy;
fis mwpf;ifg;gLj;JtjD}lhf epWtdj;jpw;fhd epjpj; jfty;fisg;
ngw;Wf; nfhs;s KbAk;.
• uNk\; tzpfj;jpd; myFf; fpuaj;jpidAk; mynfhd;wpw;fhd tpw;gid
tpiyapidAk; jPuk
; hdpgg
; jw;F Nkw;Fwpgg
; pll
; jfty;fs; Kf;fpakhdit.

• epjpf;fzf;fL
P
• fpuaf;fzf;fL
P
• Kfhikf;fzf;fL
P
• nfhLf;fg;gl;l thrpg;Gg;gj;jpuj;jpy; mtjhdk; nrYj;jpf; FOtpw;Ff; fpilj;j
jiyg;Gj; njhlu;ghf tiutpyf;fznkhd;iwf; fl;bnaOg;Gtjpy; <LgLj;jTk;.
• xU FOtpwF; f; fpilj;j jiyg;gpid Vida FOf;fSf;Ff; fpilj;j jiyg;Gf;
fSld; gpd;tUk; tplaq;fspD}lhf xg;gPl;Lg; ghu;f;fr; nra;aTk;.
• xw;Wikfs;
• NtWghLfs;
105
• ngw;Wf;nfhz;l jfty;fis Mf;fg+ut
; khfTk;> xUikg;ghl;LlDk; KOtFg;Gf;
Fk; Kd;itf;f topg;gLj;jTk;
• VjhapDk; cw;gj;jpf;F> newpTgLj;jYf;F> nraw;ghl;Lf;F> jpizf;fsj;jpd;

fpuaj;ij epr;rag;gLj;Jtjw;Fk;> fpuaj;ij Kfhikg;gLj;Jtjw;Fk; mtrpa
khd jfty;fis rku;g;gpg;gJ fpua fzf;fPL vd;W ,dq;fhz KbAk;.
• mikg;nghd;wpd; midj;J Kfhikj;Jt kl;lj;jpy; jpl;lkply;> epu;tfpj;jy;>

jPu;khdpj;jy; Nghd;w nghWg;Gf;fis nraw;gLj;Jtjw;F Vw;w tifapy; epjp
rhu;ej; > epjprhuhj jfty;fis toq;FtJ Kfhikf; fzf;fLP vd ,dq;fhz
KbAk;.
• jPu;khdk; nra;jypd; gbKiwfs;:
epWtd Kfhikj;Jtk; jPu;khdnkLf;Fk; nraw;ghl;by; Neubahf gq;fspg;G

toq;Ffpd;wJ. mtw;wpy; gpd;tUk; jPu;khdq;fis vLg;gjpy; mtjhdpf;f
Ntz;Lk;.
• jpl;lkply;
• ghjPL jahupj;jYk;> ,yhgj; jpl;lkplYk;
• cz;ikf; nfhLf;fy; thq;fy; mwpf;ifg;gLj;jy;
• epjpf; fl;Lg;ghL
• ,it njhlu;ghd Njitahd jfty;fis Kfhikf; fzf;fL P > epjpff

; zf;fL
P >
fpuaf; fzf;fPL vd;gtw;wpD}lhfg; ngw;Wf; nfhs;sg;gLk;. ,tw;wpw;fpilNa
ahd njhlu;Gfis gpd;tUk; tifapy; Kd;itf;f KbAk;.
• Kfhikf; fzf;fl P b
; d; xU cg mk;rkhf fpua fzf;fLP gad;gLj;jg;gLfpdw; J.
mjdhNyNa fpuaf; fzf;fl P b
; d; tpUj;jpfF
; Kfhikf; fzf;fl
P b
; d; jfty;fs;
gad;gLj;jg;gLtJld;> Kfhikf; fzf;fPl;bd; Njitf;fhd fpuaf; fzf;
fPl;bd; jfty;fs; gad;gLj;jg;gLfpd;wd.
106
mbg; g ilfs; / fpua> Kfhikf; epjpf; fzf;fPL
%yq; f s; fzf; f P L fs;
mwpf;ifg;gLj;Jk; FWq;fhyj;jpdjhFk;. xU tUlk; my;yJ Fwpgg ; pll

;
fhyk; fhyg; gFjpnahd;wpw;fhFk;.
rl;lj; ,y;iy. Kfhikj; fk;gdpr;rl;lk;> epakq;fs;>

Njitg;ghL Jtj; Njitf;fhf vz;zf;fUf;fs;> fzf;fPl;L
kl;Lk;. fzf;fha;T epakrl;lk; Mfpa
tw;wpw;Nfw;g mwpf;ifg;gLj;jg;
gly; Ntz;Lk;.
jfty;fis cs;sf Kfhikahsu; cs;sf> ntspaf rfy jug;

gad;gLj;Jk; fSf;F kl;Lk; gpdu;fSf;Fk; jfty;fs;
gpuptpdu;fs; nfhLf;fg;gLk;.
jfty;fspd; kjpg;gplg;gl;l> epak tuyhw;Wj; jfty;fs;

jd;ik cz;ikj; jfty;fs; gad;gLj;jg;gLk;.
gad;gLj;jg;gLk;.
fl;likg;G epWtdj;jpd; gy;NtW KO epWtdj;Jf;Fk; xNu

gpupTfSf;fhf gy;NtW mwpf;if jahupf;fg;gLk;.
tifahd fpua
Kfhik mwpf;iffs;
jahupf;fg;gLk;.
• fpuaf; fzf;fPl;bw;Fk;> Kfhikf; fzf;fPl;bw;Fkpilapyhd

xw;Wikfs;:
1. ,t;tpuz;L gFjpapdJk; jfty;fs; epWtdj;jpd; cs;sfj; jPu;khdk;

vLg;gjw;Fg; gad;gLj;jg;gLfpd;wd.
2. Vw;Wf; nfhs;sg;gl;l rl;lq;fs;> epakq;fs;> vz;zf;fU Mfpad ,t;tpU

gFjpfSk; ghtpf; f g; g Ltjpy; i y.
3. jahupf;fg;gLk; mwpf;iffSf;Ff; Fwpg;gpl;l fhy tiuaiw ,y;iy.
4. fpua fzf;fPl;bd; Njitf;fhf Kfhikf; fzf;fPl;bd; jfty;fs; gad;

gLj;jg;gLk; mNjNtis> Kfhikf; fzf;fPl;bd; Njitf;fhf fpuaf;
fzf;fPl;bd; jfty;fs; gad;gLj;jg;gLk;.
5. tsg; gad;ghL tpidj;jpwdhf gFg;gha;T nra;ag;gLk;.
107
• fpuaf; fzf; f P l ; b w; F k; > Kfhikf; fzf; f P l ; b w; F kpilapyhd
NtWghLfs; :
fpuaf; fzf; f P L Kfhikf; fzf; f P L
1. fpua fl;Lg;ghl;bw;Fk; fpuak; 1. epWtdj;jpd; rfy jPu;khdr; nraw;

njhlu;ghd jPu;khdj;Jf;Fk; ghl;Lf;Fk; jfty;fs; gad;gLj;jg;
kl;LNk jfty;fs; gad;gLj; gLk;.
jg;gLk;.
2. epjpf; fzf;fPl;by; ,Ug;G 2. cj;Njr jpll

; r; nraw;ghl;bd; tpUj;jpf;
kjpg;gPl;Lf;F mbg;gilj; Fj; Njitahd jfty;fs; toq;fg;
jfty;fis toq;FtJ gLk;.
fpuaf; fzf;fPl;bd; %yk;
,lk;ngWk;.
3. ,ul;ilg; gjpTKiwia 3. fzf;Fg; gjpTfs; ,lk;ngWtJ

gad;gLj;jp fzf;fPl;Lg; ,y;iy. mj;Jld; mwpf;if> Gs;sp
gjpTfs; Nkw;nfhs;sg;gLk;. tpgu uPjpahd El;gKiwfs; vd;gd
Kfhikf;F rku;g;gpf;fg;gLk;.
Njitf;F Vw;g gpd;tUk; mbg;gilfspd; fPo; fpuak; tifg;gLj;jg;gLk;.
1. ,Ug;G kjpg;gPl;Lf;fhf
2. jPu;khdk; vLg;gjw;fhf
3. fl;Lg;gLj;jy; fUkj;jpw;fhf
fpua vz;zf;fUf;fs; (Cost Concepts)
fpuak; (Cost)
nghUis cw;gj;jp nra;tjw;F my;yJ gOJghu;g;gjw;F my;yJ Nritia

toq;Ftjw;Fg; gad;gLj;jg;gl;l tsq;fspd; gzuPjpahd ngWkhdkhFk;.
fpua myF (Cost Unit)
nghUl;fs; my;yJ NritfsJ cw;gj;jpfis mstpLtjw;Fg; gad;gLj;jg;gLk;

myFfNs fpua myFfs; vdg;gLk;.
fpua epiyak; (Cost Centre)
fpuaj;ij ,dq;fhz;gjw;Fk;> fpua KfhikAld; njhlu;Gila fpua myFf;F

cupa VjhapDk; ,lk;> nraw;ghL> cgfuzk; my;yJ egu;fs; my;yJ
kj;jpa epiyakhFk;. gpwpnjhU re;ju;g;gj; jpy; nghJ Nke;jiyf; fpua
myFfSf;fpilapy; gfpu;e;jspf;fg;gLtjw;Fj; Njitahd juTfs;> fpua
jfty;fs; vd;gtw;iw xUq;fpizf;Fk; ,lkhFk;.
108
Nju;r;rpkl;lk; 15.2 : fpuak;> Kfhikf; fzf;fL
P Mfpatw;wpd; vz;zf;
fUf;fisg; gFg;ghuha;tu;.
ghlNtisfs; : 10
fw;wy; NgWfs;:
• fpua myF vd;gij cjhuzj;Jld; tpsf;Fthu;.

• fpuaj;ij tifg;gLj;jypd; mbg;gilfisf; fhl;Lthu;.
• fpuaj;ij tifg;gLj;jypd; Njitg;ghl;bidg; gFg;gha;T nra;thu;.
• jPu;khdnkLg;gij ,yFthf;f jfty;fis tifg;gLj;Jthu;.
• jfty;fis mwpeJ
; nfhs;tjpD}lhfj; Njitahd jfty;fs; ngau;jn
; jLg;ghu;.
gpuNtrk;:
• nghUis cw;gj;jp nra;J re;ijg;gLj;Jk; epWtdj;jpdhy; Nkw;nfhs;sg;gLk;

gy;NtW fpuaq;fs; gpd;tUkhW fhl;lg;gl;Ls;sd.
• %yg;nghUs; fpuak;
• %yg;nghUs; mopT
• tpw;gidahsupd; rk;gsk;
• ,ae;jpuj;jpw;F gad;gLj;jpa kpd;rhuk;
• tpw;gidj;juF
• ,ae;jpug; guhkupg;Gr; nryT
• cw;gj;jpf;$yp
• cw;gj;jpf;fhd ,iw
• tpw;gidapd; mbg;gilapyhd ,iw
• Nkw;ghu;itahsu; rk;gsk;
• Nkyjpf Neuf; nfhLg;gdT / rk;gsk;
• ,ae;jpuj; Nja;T
• vupnghUs; fl;lzk;
• njhiyNgrpf; fl;lzk;
• nghjpfl;ly; nryT
• ,ae;jpuf; fhg;GWjp
109
• Nkw;fhl;lg;gl;l fpuaj; juTfis mbg;gilahff; nfhz;L gpd;tUk; Kiwap
yhd tpdhf;fis khztu;fspd; Jyq;fSf;fhf fye;JiuahlTk;.
• ePqf
; s; xU cw;gj;jp Kfhikahsuhdhy; ,f; fpuaj; juTfspy; ck;khy;
fl;Lg;gLj;jf;$ba fpuaq;fshf ,dq;fhzf;$bait vit?
• cw;gj;jpff
; puak;> cw;gj;jpay;yhj fpuak; vd Nkw;fhl;lg;gl;l fpuaq;fis
tifg;gLj;Jq;fs;.
• nghUs; mynfhd;wpid xd;iw cw;gj;jp nra;Ak;NghJ nghUs; myFld;

njspthf ,dq;fhzf;$ba fpuak;> njspthf ,dq;fhz Kbahj
fpuak; vd fpuaq;fis NtWgLj;jpf; fhl;Lq;fs;.
• gpd;tUk; jiyg;Gf;fis xt;nthU FOf;fSf;Fk; toq;fTk;.
• ,Ug;G fzpg;gPl;L Nehf;fj;jpw;fhd fpuak;

• fhy mbg;gilapyhd fpuak;
• Neu; fpuak;
• Neupy; fpuak;
• jPu;khdk; vLg;gJ njhlu;ghd fpuak;
• khWk; fpuak;
• epiyahd fpuak;
• njhlu;ghd> njhlu;gw;w fpuak;
• Mo;e;j fpuak;
• re;ju;g;gf; fpuak;
• mgptpUj;jpf; fpuak;
• FOf;fSf;Ff; fpilj;j xt;nthU jiyg;Gf;fspy; cs;slf;fg;gLk; fpuaq;fis

,dq;fhz;gjw;Fr; rpwpa FOf; fye;Jiuahliy newpg;gLj;jTk;.
110
tpla Ma;T:
Fkhuplk; cs;s &gh 100,000/= j;ij 10% Mz;L tl;bf;F tq;fpapy; epiyahd
itg;gpypl KbAkhapDk;> mt;thW nra;ahJ me;jg; gzj;ijf; nfhz;L Gjpa
xU cztfj;ij Muk;gpgg ; jw;Fj; jPuk
; hdpjJ
; s;shd;. cztfj;jpwF; mtrpakhd
Kf;fpa cgfuzq;fis &gh 60,000 f;F nfhs;tdT nra;aj; jPuk ; hdpj;Js;shu;.
,t;Tgfuzq;fspd; gad;gL MAl;fhyk; 5 Mz;LfshFk;.
&gh 30,000 nryT nra;J czTg;nghUl;fs; tpiyf;F thq;f Ntz;bAs;s
Jld; 2,000/= f;F tpwFk; Njit vd kjpg;gPL nra;ag;gl;Ls;sJ. mNjNghd;W
mf;fhy Kbtpy; &gh 4000 ngWkjpahd czTg;nghUl;fis ePf;f Ntz;b
Vw;gl;lJ.
cztfr; rikaw;fhuUf;F ehs; xd;Wf;F &gh 500 $ypAld; khjhe;jk;
25 ehl;fs; Ntiy nra;tjw;Fk; MNyhrid toq;fg;gl;Ls;sJ.
khjhe;jk; &gh 5000 tPjk; nfhLg;gjhf xg;Gf;nfhz;L tpw;gid epiyankhd;W
thliff;F thq;Ftjw;F jpl;lkplg;gl;Ls;sJ.
czTg;nghjp tpw;gjw;F xU nghjpf;F &gh 10 tPjk; nfhLf;fg;gLk; vd;w
xg;ge;jj;jpy; tpw;gid cjtpahsu; xUtiu ,izj;Jf; nfhs;tjw;Fk; khjhe;jk;
500 nghjpfs; tpw;gjw;Fk; vjpu;ghu;f;fg;gLfpd;wJ.
tpiyf;F thq;fpa czTg; nghUl;fspy; &gh 2000 ngWkjpahd czTg;
nghUl;fs; vQ;Rk; vd vjpu;ghu;f;fg;gLfpd;wJ.
• Nkw;fhl;lg;gl;l rk;gtq;fis guPl;rpj;Jg; ghu;j;J ,dq;fhzf;$ba fpua

tiffis cjhuzq;fSld; NtWgLj;jpf; fhl;Ltjw;F topg;gLj;Jq;fs;.
• tplaj;ij mbg;gilahff; nfhz;L fl;Lg;gLj;jf;$ba> fl;Lg;gLj;j Kbahj
fpuaq;fSf;fhd cjhuzq;fis Kd;itAq;fs;.
• toq;fg;gl;l tpla Ma;tpw;Fg; Gwk;ghf NtW cjhuzq;fis Kd;itf;f
topg;gLj;Jq;fs;.
• me;je;jf; FOf;fspd; Njly;fis xUikg;ghLilajhfTk;> Mf;fg+u;tkhdjhf
Tk; KO tFg;Gf;Fk; Kd;itf;f topg;gLj;jTk;.
111
fpua myF:
cjhuzk;:
ntJg;gfk; - ghz; xd;W

kpd;rhuk; toq;Fk; epWtdk; - fpNyhNthl; / myFfs;
rpifayq;fhu epiyak; - Kbntl;Lk; fpuak; (xU kdpjj; jiyf;F)
njhiyf;fhl;rp - njhiyf;fhl;rpapy; xyp> xspgug;gg;gLk;
miytupirnahd;W xU kzpj;jpahyk;
gazpfs; gpuahzr;Nrit - gpuahzk; nra;Ak; fpNyhkPw;wu;
itj;jparhiy - Nehahspapd; ehs; xd;W / gupNrhjpf;Fk;
Neu msT / rj;jpu rpfpr;ir xd;W /
Nehahsp / Nehahspapd; fl;by; xd;W
rpdpkh muq;F - fhl;rpg;gLj;Jk; jlitfs; / Mrd
vz;zpf;if
fpua tifg;gLj;jy;:
,Ug;G fzpg;gPl;L Nehf;fj;jpw;fhf fpuaj;ij tifg;gLj;jy;
epjpf; fzf;fl
P b
; y; ,Ug;G kjpg;gL
P nra;Ak; mNjNtis> mJ njhlu;ghd jfty;fs;
ngw;Wf; nfhs;tJ fpua fzf;fl P b
; yhFk;. epjp mwpf;ifg;gLj;jYf;F mbg;gilahf
miktJ fpua tifg;gLj;jyhFk;. mjdhy; ,Ug;gpidf; fzpgg ; pLtjw;F mbg;gil
ahf gpd;tUkhW fpua tifg;gLj;jg;gLk;.
• fhyj;jpd; mbg;gilapyhd fpuak;

• cw;gj;jpf; fpuak;
Fwpg;gpl;l epjpahz;nlhd;wpd; tUkhdj;Jf;F vjpuhf ,yhgel;lf; fzf;fpy; tuT
itf;fg;gLk; fpuak; epjpahz;Lf;fpuakhFk;. cw;gj;jpf; fpuaj;jpy; tpw;fg;glhj
,Ug;gpid ePf;fpagpd; epjpahz;Lf;Fupa fpuaj;jpidf; fzpg;gpl KbAk;.
,q;F cw;gj;jpf; fpuak; vd;gJ nghUs; my;yJ Nrit cw;gj;jpf;fhf Vw;gl;l

nkhj;jf; fpuakhFk;.
cw;gj;jp myFld; njspthf NtWgLj;jp ,dq;fhz KbAk;. cw;gj;jp myfpd;

msTf;F Vw;g NtWgLtJld; Muk;gf; fpuaj;jpd; xU gFjpahf ,Ug;gJ Neu;f;
fpuakhFk;.
112
mNjNtis cw;gj;jp myF gytw;wpwF ; nghJthf ,Ug;gJld;> cw;gj;jp myFf;F
Vw;g rhu;gstpy; NtWglhj fpuak; Neupy; fpuakhFk;. ,Ug;Gf; fzpg;gPl;Lf;fhfg;
gad;gLj;jg;gLtJ Neu; cw;gj;jpf;fpuaKk;> cw;gj;jp nghJ Nke;jiyf;fpuaKk;
kl;LNkahFk;.
jP u ; k hdk; vLg; g jw; f hff; fpuaq; f is tifg; g Lj; j y;
xU epWtdj;jpd; Kfhikapdhy; jPuk ; hdk; vLf;f Ntz;ba jpl;l tiuG> mtw;iw

nraw;gLj;jy;> ghjPL jahupj;jy;> ,yhgj; jpl;lq;fisj; jahupj;jy;> epjpf; fl;Lg;ghL
vd;gtw;wpd; fpua elj;ij nraw;gLk; tpjk; mwpe;J ,dq;fhz Ntz;bAs;sJ.
mjd; mbg;gilapy; fpuak; gpd;tUk; tifapy; tifg;gLj;j KbAk;.
khWk; fpuak; (Variable Cost)
nraw;ghl;L kl;lj;jpy; my;yJ cw;gj;jp my;yJ tpw;gid tpfpjj;jpw;F Vw;g Neu;

tpfpjkhf NtWgLk; fpuak; khWk; fpuak; vdg;gLk;.
cjhuzk; : %yg;nghUs; fpuak;> Neu; ciog;G> NtW Neu; fpuaq;fs;>

cw;gj;jpapd; mbg;gilapyhd ,iwf; nfhLg;gdT.
&gh
nkhj;j khWk; fpuaf;NfhL

fpuak;
ntspaPl;bd; msT
cw;gj;jpasTf;F Vw;g khWk; fpuak; NtWgl;lhYk; cw;gj;jp myFf;F Vw;g

khWk; fpuak; NtWglhJ.
fpuak;
fpuak;
myfpwf
; hd khWk; fpuaf;NfhL
myFfs;
113
; f; fpuak; (Opportunity Cost)
re;ju;gg
xU khw;Wr; nraw;ghl;il njupT nra;tjdhy; tpl;;Lf; nfhLf;Fk; kw;nwhU

rpwe;j khw;Wr; nraw;ghl;bd; ngWNgW re;ju;gg
; r; nryTf; fpuak; vdg;gLk;. jPuk
; hdk;
vLf;Fk; nraw;ghl;by; Kfhikahy; re;ju;g;gr; nryT fUj;jpy; nfhs;sg;gLk;.
cjhuzk; : tiuaWj;j nruz;bf; fk;gdpapy; &gh 200,000 njhopw;gL Kjypy;

kpif fhzg;gLfpd;wJ. ,jid epiyahd itg;gpypl;lhy; mjpy;
fpilf;Fk; tUlhe;j ,yhgk; &gh 30,000 my;yJ ,jid jpiwNrup
cz;baypy; Kjypl;lhy; &gh 24,000 tUkhdk; fpilf;Fk;.
fk;gdp epiyahd itg;gpy; Kjypl jPuk

; hdpjj
; hy; mjw;Fj; jpiwNrup
cz;baypy; fpilf;ftpUe;j tUkhdk; &gh 24,000 fpilf;fhJ
NghFk;. vdNt ,j;njhif re;ju;g;gf; fpuakhFk;.
fl; L g; g hl; L eltbf; i ffSf; f hff; fpuaj; i j tifg; g Lj; j y;
xU epWtdj;jpd; KfhikahsUf;F eilKiwapy; jdJ tif$wYf;F mika

Vw;f Ntz;ba fpuaj;ij jtpu;j;jy; my;yJ ,optsthf;Fjy; ,aYikf;F Vw;g
fpuaj;ij tifg;gLj;jy; ,q;F ,lk;ngWk;. ,jw;fika ,f;fpuaj;ij ,Utifg;
gLj;jyhk;.
(i) fl;Lg;gLj;jf;$ba fpuak; (Controllable Cost)
Fwpj;jnthU epWtdj;jpd; KfhikahsUf;Fj; jkJ tif$wy; vy;iyf;Fs;

rhjhuzkhff; ifahsf;$ba fpuak; vd ,ijf; Fwpg;gplyhk;.
cjhuzk; : Nkyjpf Neuf;$ypf; nfhLg;gdT
%yg;nghUs; mopT (tPzhjy;)
(ii) fl;Lg;gLj;jKbahj fpuak; (Un-Controllable Cost)
Fwpg;gpl;lnthU KfhikahsUf;Fj; jkJ tif$wy; vy;iyf;Fs; rhjhuzkhf

ifahsKbahj fpuak; vdf; Fwpg;gplyhk;.
cjhuzk;: ,ae;jpuj;Nja;T
,ae;jpuj;Jf;fhf gad;gLj;Jk; kpd;rhuk;
fl;ll thlif
tpw;gid tupfs;
114
njhlu;ghd fpuak; (Relevent Cost)
Fwpg;gpl;l jPu;khdnkhd;wpd; fhuzkhf NtW xU fpuak; Vw;gLkhapd; mf; fpuak;

mj; jPu;khdj;Jf;Fj; njhlu;ghd fpuak; vdf; nfhs;sg;gLk;.
cjhuzk; : Nkhl;lhu; thfdk; xd;wpid epWtdj;jpd; nraw;ghl;Lf;fhf
gad;gLj;Jk;NghJ Vw;gLk; vupnghUs; nryT kw;Wk; Nkhl;lhu;
thfdj;jpd; uau;> upa+g;fis khw;Wk; nryT.
njhlu;gw;w fpuak; (Irrelevent Cost)
Fwpg;gpl;lnthU jPu;khdj;jhy; VjhtJ fpuak; Vw;glhtpl;lhy; mt;thwhd fpuak;

mj; jPu;khdj;jpw;Fg; njhlu;gw;w fpuak; vdf; nfhs;s KbAk;.
cjhuzk; : tpahghu epWtdj;jpd; Nghf;Ftuj;Jj; Njit fUjp thliff;F
mku;j;jpf; nfhs;sg;gl;l Nkhl;lhu; thfdj;jpd; thfd cj;juTg;
gj;jpuf; fl;lzk;> mt; thfd rf;fuj;jpd; Nja;tpd; fhuzkhf
vOe;j fpuak;> guhkupg;Gr; nra;tjw;fhd fpuak;> nghUs; guprPy
idf; fl;lzk; Nghd;wd.
• ,Uf;Fk; Copau;fisg; gad;gLj;jp jw;NghJ cw;gj;jpahFk; ,aysit
mjpfupf;f Vw;gLk; nghUSf;fhd fpuak; njhlu;ghd fpuakhFk;. MapDk;
ciog;Gj; njhlu;ghf vOe;j fpuak; jPuk
; hdj;jpw;Fg; nghUj;jkw;wjhf ,Ug;g
jdhy; mJ njhlu;gw;w fpuakhFk;.
Mo;e;j fpuak; (Sunk Cost)
fle;j fhyj;jpy; vLj;j jPu;khdj;jpd; ngWNgwhf epfo;fhyj;jpy; Vw;Wf; nfhz;l

Kfhikj; jPuk
; hdk; njhlu;ghf Kf;fpakw;w fpuak; Mo;ej
; fpuak; vdf; nfhs;syhk;.
cjhuzk; : Ma;T mgptpUj;jpf;fhd fpuakhf 20,000/= f;Ff; nfhs;tdT
nra;ag;gl;l Mdhy; kPz;Lk; tpw;gid nra;aNth my;yJ gad;
gLj;jNth Kbahj nghUl;fs;.
115
epiyahd fpuak; (Fixed Cost)
fzf;fl
P L
; f; fhyg;gFjpfF
; s; Vw;gl;l fpuankhd;W nraw;ghl;L kl;l NtWghLfSld;
khWglhjpUg;gpd; mJ nkhj;j epiyahd fpuakhFk;.
cjhuzk; : ,ae;jpuj;Nja;T
njhopw;rhiy thlif
,ae;jpuf; fhg;GWjp
nkhj;j epiyahd fpuak; vd;gJ ntspaL

P fspd; msTf;Nfw;g NtWglhJ. Mdhy;
cw;gj;jp nra;ag;gLk; myFfspd; vz;zpf;if mjpfupf;Fk; nghOJ epiyahd
fpuak; mjpfkhdsT myFfSf;fpilNa gfpu;e;jspf;fg;gLk; myF epiyahd
fpua msT FiwtilAk;.
fpuak;
nkhj;j epiyahd fpuak;
myFfs;
myFf;fhd epiyahd fpuak;

fpuak;
myFfs;
116
Nju;r;rpkl;lk; 15.3 : nghUs; fl;Lg;ghl;il Kiwahfg; NgZthu;.
ghlNtisfs; : 10
fw;wy; NgWfs;:
• nghUs; fl;Lg;ghl;bd; Kf;fpaj;Jtj;ij cjhuzj;Jld; tpgupg;ghu;.

• nghUs; nfhs;tdtpd; eilKiwfisf; fhl;Lthu;.
• nghUs; toq;Fk; eilKiwfisg; gFg;ghuha;thu;.
• thrpg;Gg; gj;jpuq;fis guprPyid nra;J Njitahd jfty;fis tpiuthf
mile;J nfhs;thu;.
• nraw;ghl;il ,yFgLj;jf; fl;Lg;gLj;jy; El;gj;ijg; gad;gLj;Jthu;.
gpuNtrk;:
• jkJ tPl;by; Kf;fpaj;Jtk; ngWk; nghUl;fshd muprp> rPdp> ghy;kh Nghd;w

czTg;nghUl;fis ngw;Wf;nfhs;sy;> itj;jpUj;jy;> Efu;Tf;Fg; gad;gLj;jy;
Nghd;wd vt;thW epfo;fpd;wd vd;gJ gw;wp khztu;fspd; fUj;Jf;fisg;
ngw;Wg; gpd;tUtd ntspg;gLk; tifapy; fye;Jiuahliy Nkw;nfhs;sTk;.
• tPl;Lf;Fj; Njitg;gLk; nghUl;fs; thuj;jpw;F my;yJ khjj;jpw;Fj;
Njitahd msT tpiyf;F thq;Fjy; mtw;iw Kiwg;gb ,yFthff;
ifahsf;$ba tifapy; ghJfhj;J itj;jy;.
• mj;Jld; rPdp> ghy;kh Nghd;w nghUl;fis ngupa nfhs;fyd;fspy;

ghJfhj;J> md;whl Njitf;Fr; rpwpa nfhs;fyd;fspy; itj;Jg; gad;
gLj;jy;.
• tzpfnkhd;wpd; ,Ug;Gj; njhlu;ghfTk; ,j;jifa fl;Lg;ghl;L El;g

Kiwfs; gpd;gw;wg;gLfpd;wd.
117
• gpd;tUk; nghUs; fl;Lg;ghl;L nrad;Kiwr; re;ju;g;gq;fis xt;nthU FOf;

fSf;Fk; toq;fp mjpy; ftdQ; nrYj;JkhW mwpTWj;jTk;.
• nghUs; nfhs;tdTf; fl;Lg;ghL
• nghUs; fsQ;rpag;gLj;Jk; fl;Lg;ghL
• nghUs; toq;fy; fl;Lg;ghL
• jiyg;Gf;F Vw;w thrpg;Gg; gj;jpuq;fs;> nghUl;fs; vd;gtw;iw xt;nthU

FOf;fSf;Fk; toq;fTk;.
• me;je;j FOf;fSf;Fk; fpilj;Js;s nghUs;> fl;Lg;ghLr; re;ju;g;gq;fs;

gw;wp ,dq;fhz;gjw;F MNyhrid toq;fTk;.
• xt;nthU nghUs; fl;Lg;ghl;Lr; re;ju;gg

; j;jpd; Kf;fpaj;Jtk; gw;wp njspTgLj;j
re;ju;g;gk; toq;Fq;fs;.
• me;je;j FOTf;Ff; fpilj;j nghUs; fl;Lg;ghl;Lr; re;ju;gg

; j;jpy; gad;gLj;jg;
gLk; Mtzq;fisg; ngaupl mtu;fis newpg;gLj;jTk;.
• mg; nghUs; fl;Lg;ghl;Lr; re;ju;g;gj;jpy; gad;gLj;Jk; gy;NtW fl;Lg;ghl;L

El;gq;fis Kd;itf;fr; re;ju;g;gk; toq;fTk;.
• xt;nthU FOtpdJk; Njly;fis xUikg;ghLilajhfTk; Mf;fg+u;tkhd

jhfTk; KOtFg;Gf;Fk; Kd;itf;f topg;gLj;Jq;fs;.
nghUs; fl;Lg;ghl;bd; Kf;fpaj;Jtk; / Nehf;fq;fs;:
• njhopw;gL %yjdk; Njitaw;w tifapy; ,Ug;gpy; Klf;fp itf;fhjpUj;jy;.

• ,Ug;G nfhs;tdTf;fpuak;> ,Ug;G guhkupg;Gf;fpuak; vd;gdtw;iw ,opts
thf;Fjy;.
• ,Ug;Gf; mopT> tPzhFjy; Mfpatw;iwj; jtpu;j;jy;.
• jilapd;wp cw;gj;jp eltbf;iffs; njhlu;r;rpahf eilngWtij cWjp
nra;jy;.
• jpBu; nfhs;tdTfisj; jtpu;j;jy;.
• ,Ug;Gg; gw;wpa jfty;fis Kfhikf;F mwpf;ifg;gLj;jy;.
118
nghUl; nfhs;tdTf; fl;Lg;ghL
• Njitahd nghUs; tifapid Njitahd msTf;F Njitahd re;ju;g;
gj;jpy; rpwe;j tpiyf;F ngw;Wf; nfhs;sy; Ntz;Lk;.
• nghUs; nfhs;tdT nra;Ak; Kiwfs;> gad;gLj;Jk; Gj;jfq;fs;> Mtzq;fs;
vd;gdtw;iwg; gha;r;ry; Nfhl;Lg; tiuglkhf gpd;tUkhW fhl;l KbAk;.
epWtdj;jpd; gy;NtW cw;gj;jp> Nritg;gpupT

fspd; nghUl;fspd; Njit njhlu;ghf nghUs;
Ntz;LNfhs; gj;jpuj;jpid epWtdj;jpd;
toq;fy; gpupTf;F mDg;Gjy;.
1
>
toq;Fk; gpupT my;yJ fsQ; fsQ;rpaj;jpy; Njitahd msT

2
rparhiy my;yJ nfhs;tdT > nghUs; ,Uf;fpd;wjh? vd;W
gpupT tprhuizfis Nkw;nfhs;sy;.
3
5 4
>
>
>
nghUs; Njitahd
msT ,y;iy. nghUs; Njitahd
fsQ;rparhiyapd; msT ,Uf;fpd;wJ.
Ntz;LNfhs; gj;jpuj; nfhs;tsT nra;a
Ntz;ba gz;lq; nfhs;tdT nra;tJ
Jf;F mika nfhs; mtrpakw;wJ vd
tdT nraw;ghl;il fisf; Fwpg;gpl;L
nghUs; Ntz;LNfhs; toq;fy; gpupTf;F
Muk;gpj;jy;. mwptpj;jy;.
gj;jpuj;ij toq;fy;
gFjpf;F mDg;Gjy;.
6
>
nfhs;tdT eilKiwapid Muk;gpj;jy;

1. tpiyfis tprhupj;jy;.
2. nfhs;tdTg; gpuptpD}lhf nghUj;jkhd toq;Feu;fisj; njupT nra;jy;.
3. njupT nra;ag;gl;l toq;FdUf;Ff; nfhs;tdTf; fl;lis mDg;gy;.
4. nghUisg; ngw;Wf; nfhs;sy;. (nghUs; xg;gilg;Gr;rPl;L)
5. fl;lisf;fpzq;f fpilj;j nghUl;fis fsQ;rpag;gpupTf;F toq;Fk; gpupTf;F
mDg;gy;. (nghUs; ngWifr; rPl;L)
6. cupa nfhLg;gdTfisr; nra;jy;. (fr;rhj;J)
119
ge;jha ml;il / nfhs;fyd; ml;il (Bin Card)
VjhtJ nghUnshd;W fsQ;rparhiyf;Ff; fpilf;fg;ngw;w msT> me;jg; nghUs;
fsQ;rparhiyapypUe;J tpepNahfpf;fg;gl;l msT> Fwpg;gpl;l jpdj;jpy; fsQ;rpa
rhiyapy; vQ;rpapUf;Fk; nghUspd; msT vd;gd Kiwahff; fhl;lg;gLk; MtzNk
ge;jha ml;ilahFk;. ,Ug;G kl;lk;> nghUspd; ngau;> FwpaPl;L ,yf;fk;
Nghd;w nghUSf;F cupa jfty;fis ,J nfhz;bUf;Fk;. ,jpy; cs;slf;fg;
gLtJ msT (njhif) uPjpahd jfty;fs; kl;LNk. tpiy gw;wpa jfty;fs;
,q;F ,lk;ngwhJ.
fsQ;rpag; NgNuL (Stores Ledger)

fpua jpizf;fsj;jpdhy; Ngzg;gLk; nghUs; ngWtdT> toq;fy;> kPjpapd; ngWkjp
vd;gd njhlu;ghd jfty;fs; mlq;fpa ml;ltizahFk;. nghUspd; tpiyg;
ngWkjp> ngsjpf ,Ug;gpd; msT Nghd;w jfty;fis ,jpypUe;J ngw;Wf;
nfhs;syhk;.
,Ug; G %yg; n ghUs; tpepNahf fl; L g; g hL

(Material / Stock issued Control)
nghUs; fsQ;rpag;gLj;jp itg;gjd; Nehf;fkhtJ> cw;gj;jpf;F Njitahd nghUl;
fspid Njitahd mstpy;> Njitahd Neuj;jpw;F toq;Ftjw;fhFk;. nghUs;
fl;Lg;ghl;Lr; nraw;ghl;by; tpepNahf fl;Lg;ghL mtrpakhdnjhd;whFk;.
nghUs; mwpf; i fg; g Lj; J k; Kiwfs;
fhy mbg;gil Kiw / ,Ug;G NgZk; Kiw

(Periodical Inventory System)
Fwpg;gpl;l fhy Kbtpy; ruf;fpUg;Gf;fis fzf;Ffspy; gjpTnra;Ak; KiwahFk;.
,jw;Fg; nghUj;jkhd ,ul;ilg;gjpT
ruf;fpUg;Gf;fzf;F tuT XXX
tpahghuf; fzf;F nryT XXX
,e;j Kiwapy; nfhs;tdT fzf;F Ngzg;gLtJld; ,jd; Nehf;fk; nkhj;jf;
nfhs;tdT mstpidf; fzf;fpLtjhFk;. Fwpg;gpl;l fhyKbtpy; vQ;rpa ,Ug;G
fzf;Ffspy; gjpT nra;ag;gl;l gpd; nfhs;tdTf; fzf;F xU nrythff; fUjg;gLk;.
120
njhlu; ,Ug;ngLg;G Kiw (Continuous Stock Taking Method)
rfy nghUs; ngWtdTfs;> toq;fy;fspd; ,WjpapNyNa ,Ug;G kPjp fzpf;fg;gLk;.
mjhtJ ,Ug;Gf; fzf;F njhlu;e;J Ngzg;gLk;.
,e;j Kiwapy; md;whl nfhs;tdT ,Ug;G fzf;fpy; gjpT nra;ag;gLk;. nghUs;

tpwg
; idapdN ; ghJ me;jg; nghUspd; fpuakhdJ tpwg
; id fpuaf; fzf;fpy; mwpfi
; fg;
gLj;jg;gLk;.
%yg;nghUs; toq;fy;fspd;NghJ tpiyaply; (Pricing of materials)

fsQ;rpaj;jpypUe;J cw;gj;jpf;fhf toq;fg;gLk; nghUl;fspd; fpuaj;jpid fzpg;gL
P
nra;tjw;fhf gad;gLj;j Ntz;ba tpiyapidj; jPuk ; hdpg;gjhFk;. gy;NtW tpiy
fspd; fPo; nghUl;fs; nfhs;tdT nra;ag;gLtjhy; nghUj;jkhd tpiyaply;
mtrpakhfpd;wJ.
tpiyaply; Kiwapd; mbg;gilapy; cw;gj;jpf;fpuaKk; ,Wjp ,Ug;Gf; fpuaKk;

jq;fpAs;sjhy; tpiyaply; kpf Kf;fpakhd fUknkhd;whFk;.
%yg; n ghUs; toq; f spy; tpiyaply; Kiwfs;
(Pricing methods of materials)

,yq;if fzf;fPl;L epakk; ,yf;fk; 05 ,Ug;G epakj;jpd;gb ,U tpiyaply;
Kiwfs; rpghupR nra;ag;gl;Ls;sd.
(1) Kjy; cs; Kjy; ntspKiw (First-in, First-out Method) FIFO
(2) epiwaspf;fg;gl;l ruhrup Kiw (Weighted Average Method) WAC
Kjy; - cs; > Kjy; - ntspKiw (First-in, First-out)

nghUs; toq;fypd;NghJ fsQ;rparhiyapy; cs;s nghUl;fspd; gioa tpiyia
mbg;gilahff; nfhz;L tpepNahf tpiy jPuk
; hdpff
; g;gLk;. mjhtJ fsQ;rpaj;jpwF
;
Kjypy; ngw;Wf; nfhz;l nghUspd; tpiyapy; tpepNahf tpiy fzpf;fg;gLk;.
me;jg; nghUs; ,Ug;Gj; njhFjp Kbtile;jJk; mjw;F mLj;J fpilf;fg; ngw;w
nghUl;fspd; tpiy mLj;j tpepNahfj;njhiff;F tpiyaplg;gLk;.
,k; K iwapd; mD$yq; f s; :

(1) fzf;fPl;L epakk; ,yf;fk; 5f;F mika rpghupR nra;ag;gl;l KiwahFk;.
(2) Njrpa tUkhdtupj; jpizf;fsj;jpdhy; mq;fPfupf;fg;gl;l KiwahFk;.
(3) nghUs; my;yJ ,Ug;G tpepNahfk; cz;ik tpiyf;F ,lk;ngWtjdhy;
,yhgk; my;yJ el;lk; Vw;glkhl;lhJ.
(4) nghUs; fsQ;rpaj;Jf;F fpilj;j Kiwg;gb toq;fs; tpiy epu;zapf;fg;gLt
jhy; rpwe;j fsQ;rpag;gLj;jy; eilKiwf;F cjtpahf mikfpd;wJ.
121
gpujp$yq; f s; :
(1) tpepNahfk; fle;j fhytpiyf;F Nkw;nfhs;sg;gLtjdhy; cw;gj;jpf;fpuak;/
tpw;gidf;fpuak; eilKiwg; ngWkjpf;F khWgl;ljhf mikAk;.
(2) gztPf;f epiyapy; cw;gj;jpf;fpuak; / tpw;gidf;fpuak; Fiwthff; fhl;lg;
gLtjhy; ,yhgk; mjpfkhff; fhl;lg;gLk;.
(3) fsQ;rpaj;jpw;F fpilj;j njhif tpepNahfk; KbAk; tiu me;jj; njhFjp
gw;wp tpopg;Gld; ,Uf;fNtz;b tUk;.
(4) nghUs; toq;fypd; tpiy mbf;fb khWtjdhy; me;je;j Ntiyf;Fupa
fpuaq;fis xg;gpl;Lg; ghu;f;f KbahJ.
(5) toq;fy;fs; ,uz;Lf;Fkpilapy; tpiy NtWghL fhzg;gly;.
epiwaspf;fg;gl;l ruhrup Kiw (Weighted Average Method)
nghUs; toq; f ypy; tpiyaplyhdJ toq; f y; eilngWk; re; j u; g ; g j; j py; >

fsQ;rpaj;jpy; ,Uf;Fk; nghUl;fspd; ngWkjpia fsQ;rpaj;jpy; ,Uf;Fk;
nghUl;fspd; msthy; (myFfs;) gpupf;f tUk; tpiyia mbg;gilahff;
nfhz;L fzpgg ; plg;gLfpdw
; J. xt;nthU myFf;Fk; ruhrup tpiyia mbg;gilahff;
nfhz;Nl tpepNahf tpiy fzpf;fg;gLfpd;wJ.
mD$yq; f s; :
(1) ,yq;if fzf;fPl;L epakk; - 5f;F mika rpghupR nra;ag;gl;l KiwahFk;.
(2) tpiyapd; Vw;w,wf;fq;fs; rkkhfg; gfpug;gLfpd;wJ.
(3) ,e;j Kiwapy; NtiyfSf;fpilapyhd fpuak; FIFO Nghd;W gpujp$ykhd
jd;ikia ntspf;fhl;lhJ.
gpujp$yq;fs;:
(1) tpepNahf tpiy epfo;fhy re;ijtpiyf;Fg; nghUe;jhJ ,Uj;jy;.
(2) fzpg;gplYk;> tpsq;fpf; nfhs;sYk; rw;Wf; fbdkhdJ.
(3) nghUspd; tpiy nfhs;tdT tpiyiag; gpujpgypf;fhJ.
122
kjpg;gPL:
tiuaWj;j nrt;te;jpf; fk;gdp ,yf;fk; 1240 nfhz;l nghUs; cUg;gbf;F
mika 2009 [dtup khjj;Jf;fhd nfhs;tdT> toq;fy; tpguk; gpd;tUkhW:
jpfjp tpguk; myFfs; myFepiy

1/1 kPjp 100 8/=
1/2 nfhs;tdT 400 10/=
1/5 toq;fy; 100 -
1/10 nfhs;tdT 200 12/=
1/18 toq;fy; 500 -
1/25 nfhs;tdT 300 15/=
1/30 toq;fy; 150 -
jahupf;f Ntz;baJ:
gpd;tUk; tpiyaply; Kiwfisg; gad;gLj;jp fsQ;rpag;NgNul;il jahupf;Ff.
(i) Kjy;-cs;> Kjy;-ntsp Kiw (FIFO)
(ii) epiwaspf;fg;gl;l tpiyaply; Kiw (WAC)
cj;Njr jPu;T:
fsQ;rpa NgNuL - FIFO Kiwapy;
jpfjp nfhs;tdT toq;fy; ,Wjp kPjp
fl;lis njhif myF ngWkjp fl;lis njhif myF ngWkjp njhif myF ngWkjp
,yf;fk; tpiy (&gh) ,yf;fk; tpiy (&gh) tpiy (&gh)
(&gh) (&gh) (&gh)
09/01/01 100 8 800
09/01/02 400 10 4000 500 4800
09/01/05 100 8 800 400 4000
09/01/10 200 12 2400 600 6400
09/01/18 400 10 4000
100 12 1200 1200
5200 100 5700
09/01/25 300 15 4500 400 5700
09/01/30 100 12 1200
50 15 750 250 3750
1950
123
fsQ;rpa NgNuL - WAC Kiwapy;
jpfjp nfhs;tdT toq;fy; ,Wjp kPjp
fl;lis njhif myF ngWkjp fl;lis njhif myF ngWkjp njhif myF ngWkjp
,yf;fk; tpiy (&gh) ,yf;fk; tpiy (&gh) tpiy (&gh)
(&gh) (&gh) (&gh)
09/01/01 100 8 800
09/01/02 400 10 4000 500 9.60 4800
09/01/05 100 9.60 960 400 9.60 3840
09/01/10 200 12 2400 600 10.40 6240
09/01/18 500 10.40 5200 100 10.40 1040
09/01/25 300 15 4500 400 13.85 5540
09/01/30 150 13.85 2077.50 250 13.85 3462.50
,Ug;Gf; fl;Lg;ghL njhlu;ghfg; gad;gLj;jg;gLk; gy;NtW El;gq;fspy;

ABC gFg;gha;T Kiw (ABC Analysis)
nghUs; cUg;gbfs; ghupa msT ifahSk; epWtdq;fspy; me;j vy;yh tif
fSf;Fkhf xNukhjpupahf mtjhdk; nrYj;JtJ fbdkhd re;ju;g;gj;jpy; gad;
gLj;Jk; xU fl;Lg;ghl;L El;g KiwNa ABC gFg;gha;T KiwahFk;. ,jid
Pareto fl;likg;G vd miof;fg;gLk;. ,q;F epWtdj;jpYs;s ,Ug;G> mtw;wpd;
ngWkjp mbg;gilapy; 3 njhFjpfshf tifg;gLj;jg;gLk;.
mjpf ngWkjpAila nghUs; cUg;gbfs; A njhFjpapDs;Sk;> kj;jpk ngWkjp
Aila ,Ug;G B njhFjpapDs;Sk;> Fiwe;j ngWkjpAila cUg;gbfs; C
njhFjpapDs;Sk; Mf tifg;gLj;jg;gLk;.
rpf;fdf; fl;lisj; njhif (Economic Order Quantity) - EOQ

nfhs;tdTf; fpuak;> ,Ug;G itj;jy; nryT %ykhf vOk; nkhj;jf; fpuaj;jpid
,opT kl;lj;jpy; NgZk; tifapy; fl;lis ,lf;$ba nghUs; myFfspd;
njhifiaf; Fwpf;Fk;.
rpf;fdf; fl;lisj; njhifiaj; jPu;khdpf;Fk;NghJ mbg;gilahff;

nfhs;sg;gLk; vLNfhs;fs;:
(1) epiyahd njupe;j nfhs;tdTr; nryT cz;L.
(2) epiyahd njupe;j ,Ug;Gg; guhkupg;Gr; nryT cz;L.
(3) Efug;gLk; msTj; njhif njupAk;.
(4) Nfl;fg;gLk; nghUs; njhif xNu Kiwapy; fpilf;ff; $bajhf ,Uj;jy;.
(5) xt;nthU myFf;Fk; tpiy epiyahdJ.
(6) ,opT ,Ug;Gg;gl;lk; g+r;rpakha; ,Uf;Fk;. (,Ug;G g+r;rpaj;ij milAk;NghJ
kPz;Lk; ruf;Fg; ngwg;gLk;.
124
cjhuzk;:
cUg;gbnahd;wpid Neubahf nfhs;tdT nra;Ak; tpahghup xUtUf;F M1 vd;w
cUg;gbf;F myF 300>000 myFfSf;F tUlhe;jf; Nfs;tp fhzg;gLfpd;wJ. xU
fl;lisf;F 60/= nrythtJld;> guhkupg;Gr; nryT ,Ug;G fpuaj;jpd; 10% khFk;.
nghUs; mynfhd;wpd; fpuak; 40/= vd nfhs;sg;gLfpd;wJ.
Njitg;gLtJ:
(1) rpf;fd fl;lisj; njhif
(2) Vw;Wf; nfhs;sf;$ba fl;lisfspd; vz;zpf;if
Kw;nra;if:
(1)
guhkupg;Gf;fpuak;
myFf;fhd fpuak;
myFfs; /=
(2) Vw;Wf;nfhs;sf;$ba fl;lisfspd; vz;zpf;if

tUlhe;j Efu;T / Nfs;tp D
= rpf;fdf; fl;lisj; njhif = EOQ
myFfs;
,Ug;Gf; fl;Lg;ghL njhlu;ghf gad;gLj;jg;gLk; ,Ug;G kl;lq;fs;;

(i) kW fl;lis kl;lk; (Re-Order Level)
fl;lis ,Ltjw;fhd fUkj;jpid xoq;fikg;gJ ve;j ,Ug;G kl;lj;ij mile;j
Tld; vd;gjhFk;. me;j ,Ug;Gkl;lk; kPzL
; k; nfhs;tdTf;Ff; fl;lis ,lNtz;ba
kl;lkhFk;. (nfhs;tdT nra;tjw;F Maj;jkhf Ntz;ba ,Ug;G kl;lkhFk;.)
kW fl;lis kl;lk; = cr;r Efu;T x cr;r fl;lisf; fhyk;

my;yJ
tpepNahff; fhyk;
125
(ii) ,opT ,Ug;G kl;lk; (Minimum Stock Level)
cw;gj;jpf;F ,ila+W Vw;glhj tifapy; fsQ;rpaj;jpy; Ngzg;glNtz;ba ,Ug;Gj;
njhifiaf; Fwpf;Fk;.
,opT ,Ug;G kl;lk; = kWfl;lis kl;lk; - (ruhrup Efu;T x ruhrup fl;lisapLk; fhyk;)
(iii) cr;r ,Ug;G kl;lk; (Maximum Stock Level)

fsQ;rparhiyapy; ruhrupahf ve;j Neuj;jpYk; ,Uf;fNtz;ba cr;r ,Ug;Gj;
njhifiaf; FwpfF ; k;. fsQ;rparhiyapy; ,Uf;Fk; ve;j cUg;gbAk; xU Fwpgg
; pll
;
kl;lj;ij tpl mjpfkhf ,Ug;gij jtpu;j;J cr;rkhf ,Uf;f Ntz;ba ,Ug;G
kl;lj;ijf; Fwpf;Fk;.
cr;r ,Ug;G kl;lk; = kW fl;lis - ,opT ,opTfl;lis kW fl;lisj;

kl;lk;
x (
Efu;T ,Lk; fhyk;
+
njhif )
ruhrup ,Ug;G kl;lk; (Averge Stock Level)
Fwpg;gpl;l cUg;gbfs; fsQ;rpag;gLj;Jk;NghJ ruhrupahf ,Uf;fNtz;ba msT
gw;wp fUj;jpy; nfhs;sg;gLfpd;wJ.
ruhrup ,Ug;G kl;lk; = ,opT ,Ug;G kl;lk; + kWfl;lisj; njhif

2
my;yJ
cr;r ,Ug;G kl;lk; + ,opT ,Ug;G kl;lk;

2
cjhuzk;:
njhopw;rhiy xd;wpy; gad;gLj;Jk; %yg;nghUs; cUg;gbfSf;Fupa juTfs;
gpd;tUkhW:
,opT Efu;T - ehnshd;Wf;F 160 myFfs;
ruhrup Efu;T - ehnshd;Wf;F 200 myFfs;
kW fl;lisj; njhif - 4800 myFfs;
kW fl;lisapLk; fhyk; - Fiwe;jJ 15 ehl;fs;
kW fl;lisapLk; fhyk; - ruhrup 20 ehl;fs;
126
Nkw;jug;gl;l jfty;fisf; fUj;jpy; nfhz;L>
1. kW fl;lisapLk; kl;lk;
2. cr;r ,Ug;G kl;lk;
3. ,opT ,Ug;G kl;lk;
4. ruhrup ,Ug;G kl;lk;
Mfpatw;iwf; fzpf;fTk;.
cj;Njr jPu;Tfs;:
(1) kW fl;lisapLk; kl;lk; = cr;r Efu;T x cr;r fl;lisapLk; fhyk;
240 x 25
= 6000 myFfs;
(2) cr;r ,Ug;G kl;lk; =

kW fl;lisapLk; kl;lk; - (,opTEfu;T x ,opT fl;lis fhyk;)
+ kW fl;lisapLk; njhif
6000 - (160x15) + 4800
= 8400 myFfs;
(3) ,opT ,Ug;G kl;lk; =

kW fl;lis ,Lk; kl;lk; - (ruhrup Efu;T x ruhrup fl;lisf;fhyk;)
6000 - (200x20)
= 2000 myFfs;
(4) (a) ruhrup ,Ug;G kl;lk; = ,opT ,Ug;G kl;lk; + cr;r ,Ug;G kl;lk;
2
2000 + 8400
2
= 5200 myFfs;
my;yJ
(b) ,opT ,Ug;G kl;lk; + kW fl;lisj;njhif
2
2000 + 4800
2
= 4400 myFfs;
127
Nju;r;rpkl;lk; 15.4 : ciog;Gf; fhyk; njhlu;ghf mwpf;if NgZthu;.
ghlNtisfs; : 10
fw;wy; NgWfs;:
• ciog;Gf;fhyk; vd;gJ gw;wp tiutpyf;fzg;gLj;Jthu;.

• ngsjpf ts fl;Lg;ghl;il tpl $ypf; fpua fl;Lg;ghl;bw;F tpNrl ftdQ;
nrYj;j Ntz;Lk; vd;gij tpsf;Fthu;.
• $ypf; fpuak; njhlu;ghf mwpf;ifg;gLj;Jthu;.
• nghUs; my;yJ Nritapid cw;gj;jp nra;tjpy; <Lgl;Ls;s Copau;fspd;

ciog;Gf;fhf Neupilahf my;yJ kiwKfkhf Vw;gLfpd;w nryT $ypf;
fpuakhFk;.
• gpd;tUtd $ypf; fpuaj;jpy; cs;slf;fg;gLk;.

• Copau;fspd; mbg;gilr; rk;gsk; / $yp
• kpif Cjpak; (Bonus)
• Nkyjpf Neuf; nfhLg;gdT
• NtW Nkyjpff; nfhLg;gdTfs;
• Copau; Nrkyhepjpf;Fupa gq;fspg;G
• itj;jpa my;yJ NtW tpNrl gbfs;
• $ypf; fpuaf; fl;Lg;ghl;bd; Kf;fpaj;Jtj;ij gpd;tUk; mbg;gilapy;
fhl;lyhk;.
• ciog;G kdpj tsk; vd;gjhy; Vida tsf; fl;Lg;ghl;il tpl mjpf
mtjhdQ; nrYj;j Ntz;banjhd;whFk;.
• mynfhd;wpd; fpuag; ngWkjpapy; mjpf gq;fspg;ig $ypf; fpuak;
tfpg;gjhy; ciog;Gf; fpuaf; fl;Lg;ghL Kf;fpakhdjhFk;.
• ciog;gpid tpidj;jpwdhf tpUj;jpailar; nra;tjd; %yk; cw;gj;jp
,aysT kl;lj;ij mjpfupg;gjpD}lhf myFf;fhd fpuaj;ij ,opthf;
ff;$bajhf ,Uj;jy;.
128
• ciog;Gj; njhlu;ghff; fhyj;jpid mwpf;ifg;gLj;Jk; Kiwfs; ,uz;lhFk;.
• Njhw;wpa fhy mwpf;if
• nraw;gL fhy mwpf;if (njhopw;ghL fhy mwpf;if)
Njhw; w pa fhy mwpf; i f

Ntiy nra;Ak; ,lj;jpw;F te;if je;j Neuk;> Ntiyj; jsj;jpypUe;J Gwg;gl;l
Neuk; vd;gtw;Wf;fpilapy; epWtdj;jpy; ,Ue;j fhyj;ijf; Fwpf;Fk;.
cjhuzk; : • tuT ,lhg;G
• kzpf;$l;L ,ae;jpuk;
• iftpuy; milahskpLk; ,ae;jpuk;
• tpNrl Barcode Clhd ml;il
• md;whl Nritf;fhy mwpf;if - Nkyjpfhupiaf; nfhz;L
cWjpg;gLj;jy;.
nraw;gL / njhopw;gL fhyj;jpidg; gjpT nra;Ak; mwpf;if

Copau; xUtu; nra;j Ntiy> mjw;Fr; nrytopj;j fhyk; gw;wpa tplaq;fis
mwpfi
; fg;gLj;Jtjw;F gad;gLj;jg;gLtJ ,JthFk;. epWtdj;jpd; jd;ik> nraw;ghl;
bd; tbtk; vd;gdtw;wpw;Nfw;g mwpf;ifapd; tbtk; NtWgLk;.
nraw;gL fhy mwpf;if jahupg;gjw;Fg; gpd;tUtd gad;gLj;jg;gLfpd;wd.
• Neuml;il - Time Sheets / Time Card
• ehshe;j Neuml;il - Daily Time Sheets / Card
• thuhe;j Neuml;il - Weekly Time Sheets / Card
• Ntiy mDkjpg;gj;jpuk; - Job Tickets
• Ntiy fpua ml;il - Job Cost Card
• Jz;L Ntiy mDkjpg;gj;jpuk; - Piece Work Ticket
• Ntiy nra;ahj tPzhd Neu ml;il - Idle Time Card
Neuml;il (Time Sheets / Card)

CopanuhUtuhy; xt;nthU Ntiy njhlu;ghf nryT nra;j Neuj;jpid cs;slf;fp
g+uzg;gLj;jg;gl;l gj;jpuk; ,JthFk;. CopanuhUtu; ehshe;jk; nryT nra;j
Neuj;jpid mwpf;ifg;gLj;Jk; gj;jpuk; ehshe;j Neuml;il vdTk;> thuhe;jk;
nryT nra;j Neuj;ij mwpf;ifg;gLj;Jk; gj;jpuk; thuhe;j Neuml;il vdTk;
$wg;gLk;.
129
Ntiy mDkjpg;gj;jpuk; (Job Ticket)
xU Copaupdhy; nra;a Ntz;ba Ntiy njhlu;ghd mwpTWj;jy;fisAk;>
me;j Ntiyf;fhf Copau; nryT nra;j Neuj;jpidAk; mwpf;ifg;gLj;Jtjw;fhf
,e;j gj;jpuk; gad;gLj;jg;gLfpd;wJ.
Ntiy fpua ml;il (Job Cost Card)

xU Ntiyapid gy Copau;fs; <Lgl;L epiwT nra;Ak;NghJ xt;nthU
CopaUk; jhk; nra;j Ntiy njhlu;ghf nryT nra;j Neuj;jpidg; gjpT nra;j
gpd; mLj;j CopaUf;F me;j ml;ilia nfhLj;J nry;y Ntz;Lk;. ,t;thW
iff;Ff; if khWk; gj;jpuNk Ntiy ml;ilahFk;.
Jz;L Ntiy mDkjpg;gj;jpuk; (Piece Work Ticket)

cw;gj;jp nra;j myFfSf;Nfw;g Copau;fSf;F nfhLg;gdT nra;Ak;NghJ>
xt;nthU CopaUk; cw;gj;jp nra;j myFfis mwpf;ifg;gLj;Jtjw;F nryT
nra;j Neuj;ij cs;slf;fpa mwpf;if Jz;L Ntiy gj;jpukhFk;.
Ntiy nra;ahj tPzhd Neu ml;il (Idle Time Card)

,ae;jpuk; nraw;glhik> kpd;rhuj; jil> %yg;nghUs; gw;whf;Fiw vd;gtw;wpdhy;
Copau;fs; cw;gj;jp eltbf;ifapy; <LglhJ ,Ue;j fhyk; Ntiy nra;ahj
tPzhd fhykhFk;. me;j tPzhd Neuj;ij mwpf;ifg;gLj;j gad;gLj;Jk;
gj;jpuk; tPzhd Neu ml;il MFk;.
tPzhd Neuk; rk;gsk; fzpg;gjw;Fg; gad;gLj;jg;gLk;.
130
Nju;r;rpkl;lk; 15.5 : Neu mbg;gilapYk; ntspaPl;bd; mbg;gilapYk;
$ypfisf; fzpg;ghu;.
ghlNtisfs; : 10
fw;wy; NgWfs;:
• Ntiy jd;ikf;fika ciog;Gf;F nfhLg;gdT nra;tJ nghUj;jkhdJ

vd;gjpy; ftdk; nrYj;Jthu;.
• xJf;fg;gl;l fhyj;ij tpl Nkyjpf Neuk; nraw;ghl;by; <LgLtjhy;
Nkyjpfkhf Ntiy nra;j me;j Neuj;Jf;fhff; nfhLg;gdT toq;fg;gLk;
vd;gij njspTgLj;Jthu;.
• ciog;gpd; mwpfi
; fia mbg;gilahff; nfhz;L $ypff
; puaj;jpidf; fzpgg
; hu;.
• $ypf; nfhLg;gdTf;fhf gpujhdkhf ,uz;L Kiwfs; gad;gLj;jg;gLfpd;wd.
• Neu mbg;gilapy;
• cw;gj;jp / ntspaPl;bd; mbg;gilapy;
• Copau; Nritapy; ,Uf;Fk; Neuj;ij mbg;gilahff; nfhz;L toq;Fk;
$yp Neu mbg;gilf;$ypahFk;.
• Neu mbg;gilapy; $yp fzf;fpLtJ gpd;tUkhW MFk;.
$yp = Ntiy nra;j Neuk; x $yp tPjk;
• Copau; cw;gj;jp nra;j KbTg;nghUspd; mstpid mbg;gilahff; nfhz;L

nfhLf;Fk; $yp ntspaPl;bd; mbg;gilapyhd $ypahFk;.
$yp = cw;gj;jp nra;j myFfspd; msT x myFf;fhd $yp tPjk;
• Nkyjpf Neuf; nfhLg;gdT vd;gJ Ntiyf;F epu;zapf;fg;gl;l Neuj;ij

tpl Nkyjpfkhf Ntiy nra;j Neuj;jpw;F nfhLg;gjhFk;. mjw;fhfr;
rhjhuz $yp tPjj;jpw;F Nkyhf cau;e;j tPjnkhd;W epu;zapf;fg;gLk;.
131
Neu mbg;gilf;$ypiaAk; ntspaL
P mbg;gilf;$ypiaAk; xg;gply;
fhy mbg;gil Jz;L mbg;gil
• Copau; Ntiy nra;j • Ntiy nra;j mstpid msf;f

mstpid msf;f Kbahj KbAkhd re;ju;g;gj;jpy; ,ijg; gad;
re;ju;g;gj;jpy; ,J nghUj;j gLj;j KbAk;.
khFk;.
• gapYdu; CopaUf;F • gapYdu; CopaUf;Fg;

mD$ykhFk;. gpujp$ykhdJ.
• jpwikahd Copau;fs; • jpwikahd Copau;fs;

Cf;Ftpf;fg;gl khl;lhu;fs;. Cf;Ftpf;fg;gLtu;.
• epue;jukhd Nkw;ghu;it • Nkw;ghu;it Njitg;gLtJ

mtrpakhFk;. kpff; Fiwe;j mstpyhFk;
132
Nju;r;rpkl;lk; 15.6 : $yp my;yJ rk;gsg; gl;baiyj; jahupg;ghu;.
ghlNtisfs; : 10
fw;wy; NgWfs;:
• Fwpg;gpl;l fhy ,ilntspapy; Copau;fspd; ciog;gpid tpgukhf rk;gsg;

gl;baypD}lhf Kd;itg;ghu;.
• rk;gsg; gl;bay; Kiwahfj; jahupg;gjw;Fg; gy;NtW %y Mtzq;fs;
mtrpak; vd;gijj; njspTgLj;Jthu;.
• gy;NtW khjpupfSf;$lhf rk;gsg;gl;baiyj; jahupj;Jf; fzf;Ffspy; gjpT
nra;thu;.
• rk;gsk; njhlu;ghd mwpf;if> rk;gsk; fzpg;gply;> rk;gsf; nfhLg;gdT

njhlu;ghd fUkq;fs; vd;gd rk;gsf; fl;Lg;ghl;Lg; gpupTf;F xg;gilf;fg;gLk;.
• rk;gsg; gl;baypYs;s gpd;tUk; jfty;fis ngw;Wf; nfhs;sf;$ba gpujhd

%yq;fs; gpd;tUkhW:
cUg;gbfs; %yfq;fs;
1. mbg;gilf;$yp rk;gsk; 1. • epakdf; fbjk;
• rk;gs mjpfupg;Gr; rhd;wpjo;
• Neu ml;il
• Jz;LNtiy ml;il
2. NtW nfhLg;gdTfs; 2. Rw;WepUgk;
Kfhikapd; jPu;khdk;
$l;l mwpf;if
3. Nkyjpf Neuf; nfhLg;gdT 3. Nkyjpf Neuf; nfhLg;gdTg;gj;jpuk;
4. $yp Kw;gzk; 4. Copau; ifnahg;gkpl;L tpz;zg;gpj;j
(rk;gs Kw;gzk;) fbjk;.
5. Copaupd; fhg;GWjpf; 5. Copau; ifnahg;gkpl;L nfhLj;j
fl;lzk; fbjk;.
6. Copaupd; NrkyhgepjpAk; 6. mKyhf;fr; rl;l%yk;
ek;gpf;if epjpAk;.
133
• rk;gsg;gl;baiyj; jahupg;gjdhy; fpilf;Fk; gad;fs;.
• fhyg;gFjpff; hd nkhj;j ciog;G fpuaj;ij ,dq;fhz;gjw;Fk;> mtw;iw
fl;Lg;gLj;Jtjw;Fk; Kbjy;.
• vjpu;fhy rk;gs msTfs; njhlu;ghf epakq;fis cUthf;Ftjw;F
rk;gsg;gl;bay; Kf;fpakhFk;.
• Copau; Fwpg;gpl;l khjj;jpy; rk;gsk; ngw;Wf; nfhs;shj re;ju;g;gj;jpy;
me;j rk;gsj; njhif njhlu;ghd jfty;fisg; ngw;Wf; nfhs;s KbAk;.
• ntspaf egu;fSf;F rk;gsk; njhlu;ghd tpguq;fis toq;Ftjw;F
cjtpahf ,Uf;Fk;.
cjhuzk;: EPF / ETF vd;gtw;Wf;F
rk; g sg; g l; b ay; khjpup
tiuaWj;j .............................. fk;gdpapd;
........................... Mz;L ................... khj rk;gsg;gl;bay;
ciog;Gf;fs; / fopg; g dT gq; f spg; G
nfhLg; g dTfs;
&gh
&gh
Nkyjpf Neu nfhLg;gdT -
mbg;gil rk;gsk; - &gh
bf;;
tho;f;ifr; nryTg;gbf
rk;gs Kw;gzk; - &gh

gq;fspg;G - &gh (EPF)
&gh
&gh
&gh
&gh
Copaupd; ifnahg;gk;
Copau; Nrkyhg epjpg;
&gh
ngau;
nfhLg;gdT - &gh
kpifa+jpak; - &gh
nkhj;j fopg;gdT -
nkhj;j rk;gsk; -
Njwpa rk;gsk; -
ETF gq;fspg;G -
EPF gq;fspg;G -
Copau; ,yf;fk;
njhlu; ,yf;fk;
Copau; fld; -
01 fz;zd;
02 khjtd;
03 erPu;
04 khjtp
134
rk;gsg; gl;baypy; cs;s jfty;fisf; fzf;Ffspy; gjpT nra;jy;.
rk;gs tpguq;fs; fzf;Ffspy; gjpT nra;tjw;Fg; gad;gLj;jg;gLk; %y Mtzk;

rk;gsg; gl;bayhFk;. mjpy; cs;slf;fpAs;s juTfs; gpd;tUkhW fzf;Ffspy;
gjpT nra;ag;gLk;.
rk;gsf;$ypf; fl;Lg;ghl;Lf; fzf;fpD}lhff; fzf;Fg; gjpTfis Nkw;nfhs;Sk;NghJ
(1) nkhj;j rk;gsk;
rk;gsKk; $ypAk; f/F tuT XXX
rk;gsKk; $ypf; fl;Lg;ghL f/F nryT XXX
(2) Copau;fspd; rk;gsj;jpy; fopg;git
rk;gsKk; $ypAk; fl;Lg;ghl;Lf; f/F tuT XXX
nghUj;jkhd fopg;gdTf; f/F nryT XXX
(3) epWtdj;jpd; Copau; Nrkyhgepjpf;F gq;fspg;G
Copau; Nrkyhgepjpr; nryTf; f/F tuT XXX
Copau; Nrkyhgepjp epjpf; f/F nryT XXX
(4) epWtdj;jpd; Copau; ek;gpf;if epjpg; gq;fspg;G
Copau; ek;gpf;ifepjp nryTf; f/F tuT XXX
Copau; ek;gpf;if epjpf; f/F nryT XXX
(5) Njwpa rk;gsf; nfhLg;gdT
rk;gsKk; $ypAk; fl;Lg;ghl;Lf; f/F tuT XXX
fhRf; f/F nryT XXX
• fzf;fPl;Lf; fhyg;gFjpapd; ,Wjpapy; rk;gsKk; $ypAk; fzf;fpd; kPjpAk;>

Copaupd; Nrkyhg epjpf; fzf;fpd; kPjpAk; Copaupd; ek;gpfi
; f epjpf; fzf;fpd;
kPjpAk; tUkhdf;$w;Wf;F khw;wg;gly; Ntz;Lk;.
cjhuzk;:
tiuaWj;j “rptuh[;” fk;gdp Copau;fSf;F cupa rk;gsf; nfhLg;gdtpid gpdt ; Uk;

epge;jidfspd;gb Nkw;nfhz;lJ.
(1) khjj;jpw;Fs; Ntiy nra;a Ntz;ba epak Neuk; 160 kzpahFk;.
(2) kzpf;F mbg;gil rk;gsk; 100/=
(3) Nkyjpf NeuNtiy mDkjpff ; g;gLtJld; Nkyjpf NeuNtiyf; nfhLg;gdT
mbg;gilr; rk;gsj;jpd; 150% khFk;.
(4) vy;yh Copau;fSk; jkJ mbg;gil rk;gsj;jpy; Copau; Nrkyhgepjpf;F
10% Kk;> epWtdk; 15% Kk; nrYj;j Ntz;Lk;. mj;Jld; epWtdk;> Copau;
ek;gpf;if epjpaj;Jf;F 3% Kk; gq;fspg;Gr; nra;jy; Ntz;Lk;.
(5) Copau; eyd;Gup rq;fj;Jf;fhf vy;yh Copau;fSk; khjhe;jk; 100/= gq;fspgG
; r;
nra;jy; Ntz;Lk;.
135
2008 khu;r; khjj;jpy; Nritf; fhyk; gpd;tUkhW:
Copau; nrytpl;l Neuk; (kzpapy;)
[aNjtd; 160
erPu; 155
rpq;fhuk; 165
tpkyd; 150
Copau;fsplk; ngw;Wf; nfhz;l mDkjpf; fbjj;jpD}lhf>
rpq;fhuj;jpd; thfdf; Fj;jifg; gzk; 8000/= fopf;fg;gLk;. tzpfj;jpd; rk;gsk;
me;j khjj;jpYk;> EPF, ETF gq;fspg;G mLj;j khjj;jpYk; nfhLg;gdT nra;ag;
gLk;.
NjitahdJ:
(1) rk;gsg;gl;bay; jahupf;fTk;.
(2) rk;gsg; gl;baypy; cs;s jfty;fis fzf;Ffspy; gjpT nra;aTk;.
tiuaWj;j “rptuh[;” fk;gdpapd;
2008 khu;r; khjj;jpw;Fupa rk;gsg; gl;bay;
ciog;G /
fopg; g dT gq; f spg; G
nfhLg;gdT
&gh
&gh
&gh
&gh
&gh
&gh
ETF- epWtdg; gq;fspg;G -

Nkyjpf Neu nfhLg;gdT -
EPF- epWtdg; gq;fspg;G -

Fj;jif jtizg;gzk; -
EPF Copaupd; gq;fspg;G -
mbg;gil rk;gsk; - &gh
Copaupd; eyd;Gup rq;fg;

&gh
Copaupd; ifnahg;gk;
nkhj;jf; fopg;gdT -
&gh
ngau;
gq;fspg;G - &gh
nkhj;j rk;gsk; -
Copau; ,yf;fk;
njhlu; ,yf;fk;
epfu rk;gsk; -
01 [aNjtd; 16000 - 16000 1600 100 - 1700 14300 2400 480
02 erPu; 15500 - 15500 1550 100 - 1650 13850 2325 465
03 rpq;fhuk; 16000 750 16750 1600 100 8000 9700 7050 2400 480
04 tpkyd; 15000 - 15000 1500 100 - 1600 13400 2250 450
63250 6250 400 8000 14650 48600 9375 1875
136
rk;gsKk; $ypAk; f/F
rk;gs fl;Lg;ghL 63250 ,yhgel;lf; f/F 63250
Copaupd; Nrkyhgepjpr; Copau; ek;gpf;if epjp

EPF nryTf; f/F ETF nryTf; f/F
EPF 9375 ,yhgel;lf; f/F 9375 ETF 1875 ,yhgel;lf; f/F 1875
rk;gsKk; $ypAk; fl;Lg;ghl;Lf; f/F
EPF nfhLg;gdT 6250 rk;gsf;$yp 63250

Copau; eyd;Gupr;rq;fk; 400
Fj;jifj; jtizg;gzk; 8000
fhR 48600
63250 63250
Copaupd; Nrkyhgepjpf; Copau; ek;gpf;if epjpf;

(EPF) f/F (ETF) f/F
kPjp nrd;wJ 15625 EPF nryT 9375 kPjp nrd;wJ 1875 ETF nryT 1875
rk;gsk; 1875 1875
$ypf; f/F 6250 kPjp te;jJ 1875
15625 15625
kPjp te;jJ 15625
Fj;jif jtizf; f/F
rk;gsf; $ypf; fl;Lg;ghL 8000
137
Nju;r;rpkl;lk; 15.7 : nghJ Nke;jiyf; fpuaq;fis cw;gj;jpfSf;Fg; gfpu;T
nra;thu;.
ghlNtisfs; : 10
fw;wy; NgWfs;:
• nghJ Nke;jiyf; fpuaq;fs; vd;why; vd;d vd;gij cjhuzk; %yk; tpsf;Fthu;.

• nghJ Nke;jiyf;fpuaq;fis epiyaq;fSf;fpilapy; gfpu;e;jspg;ghu;.
• nghJ Nke;jiyf;fpuaq;fis cw;gj;jp myFfSf;fpilapy; gfp;u;e;jspg;ghu;.
• nghJthf Vw;gLk; nryTfis epahakhfg; gfpu;tjw;fhd mbg;gilfis
,dq;fhz;ghu;.
• thrpgG
; g; gj;jpuq;fis gupry
P pjJ
; j; Njitahd jfty;fisg; ngw;Wf; nfhs;thu;.
gpuNtrk;:
tiuaWj;j gplitf; fk;gdp Nkw;rl;ilAk;> fhw;rl;ilAk; cw;gj;jp nra;Ak;

epWtdkhFk;. xU khjj;jpw;fhd ghjPL nra;ag;gl;l nghJNke;jiyfs; &gh
300,000/= vd Kd;itj;Js;sJ. epWtdk; Nkw;rl;ilfs; 1000 myFfisAk;
fhw;rl;ilfs; 500 myFfisAk; cw;gj;jp nra;a vjpu;ghu;ff; pd;wJ. ,e;epWtdj;jpy;
Nkw;rl;ilfs;> fhw;rl;ilfspd; cw;gj;jpfs; ,uz;L cw;gj;jp gpupTfspy; ,lk;ngWt
Jld; fsQ;rpag;gFjp xd;Wk; fhzg;gLfpd;wJ. epWtdj;jpd; fzf;fl P L
; ,ypfpjuhy;
cw;gj;jp gpuptpd; nghJNke;jiyfs; gpd;tUkhW fzpf;fg;gl;Ls;sJ.
&gh 300>000
= mynfhd;wpd; nghJNke;jiyf;fpuak; = &gh 200/=
myF 1500
• Nkw;jug;gl;l cw;gj;jp myfpd; nghJNke;jiyf; fpuaf; fzpg;gPL rupahdjh
vd;gijf; Nfl;lwpe;jthNw gpd;tUk; tplaq;fs; ntspg;glj;jf;f tifapy;
ciuahliy Nkw;nfhs;Sq;fs;.
• cw;gj;jp gpupTfs; ,uz;Lk; Nritg;gpupT xd;Wkhf fpua epiyaq;fs; %d;W
Ngzg;gLfpd;wd.
• nghJ Nke;jiyfs; xt;nthU fpua epiyaq;fSf;fpilapy; ntt;NtW msT
fspy; Vw;gLfpd;wd.
• mjdhy; fpua epiyaq;fspd; cupa nghJ Nke;jiyf; fpuaq;fis nghJthd
mbg;gilapy; fpua gpupTfSf;fpilNa gfpug;gly; Ntz;Lk;.
138
• gpd;t Uk; nghJ Nke;jiyf; fpuaj;jpw;F cupa jiyg;Gf;fis me;je;j

FOf;fSf;F toq;fp mtjhdj;ijr; nrYj;j topg;gLj;jTk;.
• nghJ Nke;jiyf; fpuag; gfpu;T / xJf;fPL
• nghJ Nke;jiyf; fpua cwpQ;Rjy; / cs;slf;fy;
• thrpg;Gg; gbtj;ij jiyg;Gf;F Vw;g nfhLf;fTk;.
• xt;nthU FOTf;Fk; fpilj;j jiyg;ig ,dq;fhz MNyhrid toq;fTk;.
• nghJ Nke;jiyf; fpuaq;fis xd;WNru;jj

; y;> mtw;iwg; gfpu;jy; njhlu;ghd
vz;zf;fUit ,dq;fhZq;fs;.
• nghUj;jkhd cjhuzq;fs; %yk; jkf;F fpilj;j jiyg;Gf;F cupaij

fzpg;gplr; nra;aTk;.
• me;je;j FOtpd; Njly;fis Mf;fg+u;tkhf xUikg;ghl;LlDk; Kd;itf;f

Maj;jg;gLj;jTk;.
• nghJ Nke;jiyfs; vd;gJ> cw;gj;jp myF njhlu;ghfj; njspthf NtWgLj;jp

,dq;fz;L nfhs;s Kbahj midj;Jr; nryTfspd; njhFg;ghFk;.
my;yJ
Neupy; %yg;nghUs; fpuaq;fs;> Neupy; $ypf; fpuaq;fs;> Neupy; Vida
nryTfspd; nkhj; j khFk; .
cjhuzk; : thlif> tup> kpd;rhuk;> E}y;> gir> kpDf;fpfs;
• cw;gj;jp nghJ Nke;jiyfs; vd;gJ nghUs; my;yJ Nritnahd;wpid
cw;gj;jp nra;tjw;F fl;lis fpilj;jJ njhlf;fk; me;j fl;lisf;Fupa
njhopw;ghL KbAk; tiu Vw;gLfpd;w nryTfspd; nkhj;jkhFk;.
cjhuzk; : • fsQ;rpa Copaupd; rk;gsk;
• Nkw;ghu;itahsu;fspd; rk;gsk;
• njhopw;rhiy thlif
• njhopw;rhiy fhg;GWjp
• ,ae;jpuj; Nja;T
139
• cw;gj;jpay;yhj nghJ Nke;jiyf;fpuak; vd;gJ nkhj;j cw;gj;jpf; fpuaj;
jpidf; fzpf;Fk;NghJ fUj;jpy; nfhs;shj fpuaq;fshFk;. cw;gj;jp
ay;yhj nghJ Nke;jiyf; fpuak; cw;gj;jpf; fpuaj;jpd; $W vdf;
fUjg;glhikapdhy; mit ,yhgj;jpw;nfjpuhf tUkhdf;$w;wpy; fhl;lg;gLk;.
cjhuzk; : epu; t hf Nke; j iyf; fpuaj; j pw; F cupj; j hd

hd>
mYtyf thlif> vOJnghUs;> njhiyNgrpf; fl;lzk;>
mYtyf rk;gsk;.
tpepNahf Nke; j iyf; fpuaj; j pw; F cupj; j hd>

fsQ;rpa thlif> Nkhl;lhu; thfdj;Nja;T> ,Ug;G guhkupg;G
nryT.
tpw; g id Nke; j iyf; fpuaj; j pw; F cupj; j hd>

Nkhl;lhu; Nghf;Ftuj;J nryT> tpw;gidj;juF> tpw;gid
Copau; rk;gsk;.
Nke;jiyg; gfpu;T vd;gJ> nghJ Nke; j iyf; fpuaj; j pYs; s midj; J

cUg;gbfSk; ngUk;ghYk; xU fpua epiyaj;jpw;F kl;Lk; cupj;jhfhikahy;
xt;nthU fpua epiyaq;fSf;FKupa nghJ Nke;jiyf; fpuaq;fis ntt;Ntwhf
,dq;fhz Kbahikapdhy; mg;nghJ Nke;jiyfs; fpuak; nghJthd mbg;gilapy;
xt;nthU fpua epiyaq;fSf;fpilNa gfpu;jy; MFk;.
(1) Nke;jiyfis xd;WNru;j;jy; / jpul;Ljy; vd;gJ>
gy;NtW %y Mtzq;fspD}lhf xt;nthU Jiwf;Fkhd nghJ Nke;jiyf;

fpuaq;fis ,dq;fz;L mtw;iw nghJ Nke;jiyf; fpuaj;jpwF
; xd;W Nru;jj
; yhFk;.
,q;Nf gad;gLj;jg;gLk; Mtzq;fshtd fr;rhj;J> rk;gsg;gl;bay;> gl;bay;>
fsQ;rpa Ntz;LNfhs; gj;jpuk; Nghd;wd.
(2) Nke;jiyf;fpuaj;ij xJf;Fjy; vd;gJ>
xt;nthU fpua epiyaq;fSf;fpilapy; njspthf NtWgLj;jp ,dq;fhzf;$ba

nghJ Nke;jiyfs; fpuaj;jpid mf;fpua epiyaj;jpw;Fr; rhl;Ljy; xJf;fPL
MFk;.
(3) Nke;jiyf;fpuag; gfpu;jy; vd;gJ>
xt;nthU fpua epiyaq;fs; njhlu;ghf NeubahfTk; kpf ,yFthfTk; ,dq;fhz

Kbahj Nke;jiyf; fpuaq;fis VjhtJ epahakhd mbg;gilapy; xt;nthU
fpua epiyaq;fSf;fpilapy; gfpu;e;jspj;jyhFk;.
140
gfpu;jYf;fhfg; ghtpf;fg;gLk; mbg;gilfs; gpd;tUkhW:
fpuak; gfpu; T mbg; g il

fl;ll thlif tup ,lg; gug;gsT / jsg;gug;G
fl;bl guhkupg;G> fl;llf; fhg;GWjp
jz;zPu; fl;lzk; gad;gLj;jg;gl;l myFfspd;

kpd;rhuk; tpfpjj;jpy;
njhiyNgrp fl;lzk;
itj;jpa epiya nryT Copau;fspd; vz;zpf;if

Neupy;$yp> rpw;Wz;brhiy nryT
eyd;Gupr;rq;f nryT>
Copau; Nkw;ghu;it nryT
Copau; fhg;GWjpr; nryTfs; Copau; vz;zpf;if /

Copau; rk;gsk;
,ae;jpuNja;T> ,ae;jpu fhg;GWjp ,ae;jpuf; fpuak; / Gj;jfg; ngWkhdq;

,ae;jpuj; jpUj;jk; fspd; tpfpjk;.
fsQ;rparhiyr; nryT nghUs; Ntz;LNfhs; gj;jpuk; /

gad;gLj;jpa nghUl;fspd; msT
guhkupg;Gr; nryT guhkupg;G kzpj;jpahy tpfpjk;
Fsp&l;Lk; trjp fdtsT mbg;gilapy;
Nke;jiy fpuag; gfpu;thdJ vd;d mbg;gilapy; Nkw;nfhs;s Ntz;Lnkd;gij

jPu;khdpg;gJ fpua fzf;fhsu;fspdhyhFk;.
Nke;jiyf;fpua gfpu;T ,U fl;lq;fisf; nfhz;lJ.
(i) Muk;g gfpu;jy; (Kjyhk; fl;lg;gfpu;T)
xt;nthU fpua epiyaq;fSf;F Neubahf my;yJ ,yFthf ,dq;fz;L nfhs;s

Kbahj Nke;jiyfs; VjhtJ epahakhd mbg;gilapy; cw;gj;jp> Nrit epiyaq;
fSf;fpilapy; gq;fPL nra;jiyf; Fwpf;Fk;.
(ii) ,uz;lhk; fl;lg; gfpu;T (kPs;gfpu;T)
Nrit fpua epiyak; njhlu;ghf Nrfupf;fg;gl;l Nke;jiyf; fpuak; VjhtJ

epahakhd mbg;gilapy; cw;gj;jp fpua epiyaq;fSf;fpilapy; gfpue
; j
; spjj
; yhFk;.
141
cjhuzk; :
Nritf;fpua epiyaq;fs; mbg;gilfs;
nghUl;fs; Nfhupf;ifg;gj;jpuq;fs;
guhkupg;Gg; gpupT guhkupg;G kzpj;jpahyk;
rpw;Wz;br;rhiy Copau; vz;zpf;if
Nke;jiyfs; cwpQ;Rjy; tpfpjk; (Overhead Absorption Rates)
VjhapDk; fpua epiyaj;jpw;F cupa Nke;jiyf;fpuak; Vw;Wf; nfhs;sg;gl;l

mbg;gilapy; fpua myFfSf;F gq;fplg;gLjy; my;yJ VjhapDk; cw;gj;jp
myfpdhy; nkhj;jg; Nke;jiyf; fpua mstpd; nkhj;j mbg;gilapy; cs;thq;fg;
gLtJ Nke;jiy fpua cwpQ;Rjy; MFk;. mjw;fhf cgNahfpf;fg;gLk; mbg;gil
Nke;jiy fpua cwpQ;Rjy; tpfpjk; vdg;gLk;.
Nke; j iyf; f pua cwpQ; R jy; tP j j; i j ,U mbg; g ilapy; xOq; F

gLj; j KbAk; .
(m) ghjPl;L mbg;gil (M) cz;ik cwpQ;Rjy; tPj

cwpQ;Rjy; tPj mbg;gil mbg; g il
1. Neu;nghUs; fpua mbg;gil 1. Neu;nghUs; fpua mbg;gil
jpll
; kplg;gl;l Nke;jiyf;fpuak; cz;ik Nke;jiyf;fpuak;
x 100 x 100
jpl;lkplg;gl;l Neu;nghUs; fpuak; cz;ik Neu;nghUs; fpuak;
2. Neu; ciog;Gf;fpua mbg;gil 1. Neu; ciog;Gf;Fupa mbg;gil
jpll
x 100 x 100
jpl;lkplg;gl;l Neu;ciog;G fpuak; cz;ik Neu; ciog;G fpuak;
3. Kjw; fpua mbg;gil 3. Kjw; fpua mbg;gil
jpll
; kplg;gl;l Nke;jiyf;fpuak; cz;ik Nke;jiyf;fpuak; x 100
x 100
ghjPL nra;ag;gl;l Muk;g fpuak; cz;ik Muk;g fpuak;
4. cw;gj;jp myF mbg;gil 4. cw;gj;jp myF mbg;gil
jpll; kplg;gl;l Nke;jiyf;fpuak; cz;ik Nke;jiyf;fpuak;

jpll
; kplg;gl;l cw;gj;jp myFfspd; vz;zpfi
; f cz;ik cw;gj;jp myFfspd; vz;zpfi
; f
142
5. Neu;ciog;G kzpjj
; pahy mbg;gil 5. Neu; ciog;G fpua mbg;gil
jpll
jpl;lkplg;gl;l Neu;ciog;G kzpj;jpahyk; cz;ik Neu;ciog;G kzpj;jpahyk;
6. ,ae;jpu kzpj;jpahy mbg;gil 6. ,ae;jpu kzpjj

; pahy vz;zpfi
; f
jpll
jpl;lkplg;gl;l ,ae;jpu kzpj;jpahyk; cz;ik ,ae;jpu kzpjj
; pahy vz;zpfi
; f
Fwpg; G :
gw;whf;Fiw my;yJ kpif cwpQ;Rjy; Vw;gLtJ jpl;lkplg;gl;l Nke;jiyf;

fpua cwpQ;Rjy; tpfpjj;Jld; cz;ikahd cwpQ;Rjy; tPjq;fis xg;gpLt
jpdhy; MFk;.
143
Nju;r;rpkl;lk; 15.8 : cw;gj;jpg; nghUnshd;wpw;fhd fpuaj;ij fzpg;gpLthu;.
ghlNtisfs; : 10
fw;wy; NgWfs;:
• fpuaq;fis tifg;gLj;jpf; fhl;Lthu;.

• Muk;gf; fpuaq;fisf; fzpg;gPL nra;thu;.
• cw;gj;jpnahd;wpd; fpuaj;ijf; fzpg;gpl;L tpw;gid tpiyiaj; jPu;khdpg;ghu;.
• jfty;fis ,yFthf ,dq;fhZtjw;fhf tifg;gLj;Jthu;.
• epahakhd mbg;gilapy; fhzg;gLk; mynfhd;wpd; ngWkjpiaj; jPuk
; hdpgg
; hu;.
gpuNtrk;:
gpdt
; Uk; glj;ij tFg;gpy; rku;gg
; pjJ
; cWjpahf Fwpjj
; ngWkjp my;yJ fUj;Jf;fs;
ntspg;glf;$bajhf ciuahliy newpg;gLj;Jq;fs;.
mynfhd;wpd; Neu; %yg;nghUs;

tpiyiaf; fhzy;. ............................
..................................
Neu;ciog;G
tpw;gid tpiy .....................
jPu;khdpf;Fk; Kiw
................................
Neu;nryT
cw;gj;jpay;yhj ..................
Nke;jiyfs;
...........................
cw;gj;jp %yf;fpuak;
Nke;jiyf; fpuak; ...................
..............................
144
• cw;gj;jp mynfhd;wpd; fpuaj;ijf; fzpf;Fk;NghJ Nkw;Fwpg;gpl;l glj;jpy;
Fwpg;gplg;gl;Ls;s jfty;fs; mtrpakhFk;.
• Milj; njhopw;rhiynahd;wpd; rpWtu; rl;il xd;Wk;> eLj;ju mstpyhd

rl;il xd;iwAk; cw;gj;jp nra;tjidj; jpl;lkpLtjw;F cupa tpguq;fsp
D}lhf me;je;j FOf;fSf;F fpilj;j jiyg;Gf;F mtjhdk; nrYj;j
newpg;gLj;jTk;.
rpWtu; N\l; ( rl; i l) eLj;ju mstpyhd N\l;
(rl; i l)
Jzp kPw;wu; xd;W &gh 80/= tPjk; kPw;wu; xd;W 100/= tPjk;
100 kPw;wu; Jzp. 200 kPw;wu; Jzp.
NtW nryT E}y; 200/= E}y; 250/=

nghj;jhd; 500/= nghj;jhd; 500/=
];bg; 200/= ];bg; 250/=
Mil ijf;Fk; khjhe;j rk;gsk; 8000/= khjhe;j rk;gsk; 9000/=

$yp (tUlhe;j) ehnshd;Wf;F xU Mil ehnshd;Wf;F xU Mil
apidj; ijj;J apidj; ijj;J
Kbf;f 10/= Kbf;f 15/=
ijay; ,ae;jpuj; &gh - 2400/= &gh - 2400/=

jpd; tUlhe;j
Nja;T
tUlhe;j thlif &gh - 24000/= &gh - 24000/=

tUlhe;j njhopw; &gh - 12000/= &gh - 12000/=
rhiy thlif.
,ae;jpu ,af;fj; &gh - 5000/= &gh - 7500/=

Jf;F kpd;rhuk;
(khjhe;jk;)
tUlhe;j Kfhik &gh - 240,000/= &gh - 240,000/=

ahsu; rk;gsk;
tpsk;gu &gh - 5000/= &gh - 5000/=
mwptpj;jy;.
Nru;f;f vjpu;ghu;j; 20% 20%

jpUf;Fk; ,yhg
tPjk;.
myFf;F Njit kPw;wu; - 1 kPw;wu; - 2

ahd nghUs;
ghtid
145
• jkJ FOTf;Ff; fpilj;j cw;gj;jpf;Fupa fpuaj;jpid tifg;gLj;jpf; fhl;L
khW MNyhrid toq;fTk;.
• jkJ cw;gj;jpf;Fupa Kjw; fpuaj;ijf; fzf;fplTk;.
• cw;gj;jp nghJ Nke;jiyf; fpuaj;ijf; fzpg;gPL nra;aTk;.
• cw;gj;jpapd; nkhj;jf; fpuaj;ijf; fzpg;gpl;L tpiyiaj; jPu;khdpf;fTk;.
• xt;nthU FOtpdJk; Njliy Mf;fg+u;tkhdjhfTk;> xUikg;ghLila

jhfTk; KO tFg;Gf;Fk; Kd;itf;f Maj;jg;gLj;jTk;.
• cw;gj;jpf;Fupa fpuaq;fis tifg;gLj;Jq;fs;.

• Kjw; fpuaj;ij fzf;fplTk;.
• cw;gj;jp Nke;jiy fpuaj;ijf; fzf;fpl topg;gLj;jTk;.
146
Nju;r;rp 16.0 : fpua elj;ijfs; fpua msT> ,yhg gFg;gha;T
vd;gtw;wpD}lhf Kfhikj; jPu;khdk; vLf;Fk;
nraw;ghl;bw;F gq;fspg;Gr; nra;thu;.
Nju;r;rpkl;lk; 16.1 : fpua elj;ijapidg; gFg;gha;T nra;thu;.
ghlNtisfs; : 10
fw;wy; NgWfs;:
• fpua elj;ijia tifg;gLj;Jthu;.

• epiyahd fpuak;> khWk; fpuak; vd;gtw;Wf;fpilapyhd NtWghl;il fhl;Lthu;.
• fpua elj;ijia tiuglj;jpD}lhff; fhl;b tpku;rdk; nra;thu;.
• xOq;fikf;fg;gl;l Kiwapy; Ntiy nra;tjw;F gof;fg;gLthu;.
• jfty;fspd; JizAld; ntw;wpfukhf FWfpa fhyj; jPu;khdk; vLg;ghu;.
gpuNtrk;:
• ghlrhiyapd; gioa khztu; jpdk; nfhz;lhLk; tpoh njhlu;ghf “mwpTr;

mwpTr;
Rlu; rq;fk;” vjpu;ghu;f;Fk; nryT gpd;tUkhW Kd;itf;fg;gLfpd;wJ.
• ntw;wpf; Nflak; 200/=
• gfy; czT 150/=
• gj;jpupif mwptpj;jy; nryT 3000/=
• kz;lg thlif 12000/=
• xU ehisf;F 500/= Tk; gpuahzk; nra;Ak; xt;nthU fpNyhkPww
; Uf;Fk;
20/= gb nfhLg;gJ vd;w mbg;gilapy; thd; xd;W thliff;F vLj;jy;.
Nfl;lwpaTk;.
• gq;Fgw;Wk; njhifapdUf;F Vw;g khw;wkilAk; fpuak; khWk; fpuak;
vdTk;> khw;wkilahj fpuak; epiyahd fpuak; vdTk; miof;fg;gLk;.
• ntw;wpf; Nflaj;jpw;fhfTk;> czTf;fhfTk; Vw;gLk; nryTfs; khWk;
nrythFk; vd;gjw;fhd cjhuzkhFk;.
147
• gj;jpupif mwptpj;jy;> kz;lg thlif vd;git epiyahd fpuaq;fSf;
fhd cjhuzq;fshFk;.
• thd; $ypapy; xU gFjp epiyahd fpuakhfTk;> xU gFjp khWk;
fpuakhfTk; nfhs;s KbAk; vd;gij cjhuz %yk; fhl;l KbAk;.

• epiyahd fpuak;
• khWk; fpuak;
• toq;fpa thrpgG
; g; gj;jpuj;ij gupry
P pgg
; jw;F xt;nthU FOTf;Fk; MNyhrid
toq;fTk;.
• xt;nthU FOtpw;Fk; fpilj;j jiyg;gpid mwpe;J nfhs;s MNyhrid
toq;Fq;fs;.
• jiyg;Gf;F mika nkhj;jf;fpuak;> myFf;fpuak; njhlu;ghd tiuglj;jpid
cUthf;f MNyhrid toq;Fq;fs;.
• xt;nthU fpua tisTfspd; jd;ikfs; njhlu;ghd mgpgg
; puhaj;ij Kd;itj;jy;.
• epWtdj;jpd; epiyahd njhiyNgrpf;fhf nfhLf;Fk; njhiyNgrpf; fl;lzk;
fpua elj;ijf;F Vw;g ve;jj; jd;ikapidg; ngWk; vd;gJ njhlu;gpy;
xt;nthU FOtpd; mgpg;gpuhaj;ij mwpAq;fs;.
• me;je;j FOtpd; Njly;fs; Mf;fg+u;tkhfTk;> xUikg;ghl;LlDk; KOtFg;Gf;
Fk; Kd;itf;f topg;gLj;jTk;
• FWq;fhy jPu;khdk; vLg;gjw;fhf fpua elj;ij kjpg;gPL nra;tJ ,d;wpaik

ahjJ.
• rpy msT uPjpahd khw;wj;jpw;F mika (KbT> fhyk;> myF> msT)

fpua elj;ij
fpuak; NtWgLtJ “fpua j” vd ,dq;fhzg;gLk;.
148
• fpua elj;ijapd; tifg;gLj;jy; gpd;tUk; Kiwapy; fhl;lg;gLk;.
fpua elj; i j mbg; g ilapy;
tifg; g Lj; j y; f s;

epiyahd khWk; gFjp epiyahd gFjp khWk;
fpuak; fpuak; fpuak; fpuak;
epiyahd fpuak; (Fixed Cost)
VNjDk; cw;gj;jp my;yJ fpua tiuaiwf;Fs; tzpfj;jpd; nraw;ghl;L kl;lk;

khWtjw;F ,izthf khWglhj VNjDk; fhyj;jpw;fhf Vw;Wf; nfhs;s Ntz;ba
fpuak; epiyahd fpuak; vd miof;fg;gLk;.
cjhuzk; : thlif> tup (tPl;L tup)
epiyahd fpuak; njhlu;ghd tiuGfisg; gpd;tUkhW fhl;lKbAk;.
fpuak;
fpuak; &gh
&gh
nkhj; j myFf;fhd
epiyahd epiyahd
fpuak; fpuak;
0 0
myF myF
khWk; fpuak; (Variable Cost)
khWk; fpuak; vd;gJ tzpfr; nraw;ghl;L kl;lq;fSf;F Vw;g NtWgLfpd;w fpua

cUg;gbfshFk;.
cjhuzkhf $ypf;fpuak;> ,iwfs;> tpw;gidj;juF> %yg;nghUs; fpuak;>
vupnghUs;.
149
,it vy;iyf;fpuak; vd;Wk; miof;fg;gLk;. khWk; fpuaj;ij gpd;tUkhW
tiuglj;jpy; fhl;lyhk;.
fpuak; fpuak;
&gh &gh
nkhj; j
khWk;
fpuak; myFf; f hd
khWk;
fpuak;
0 0
myF myF
gFjp epiyahd fpuak; / gbKiw epiyahd fpuak;

(Semi Fixed Cost / Steps Cost)
VjhapDk; fpuankhd;W nraw;ghl;L kl;lk; NtWgLk;NghJ gbg;gbahf NtWgLkhapd;

me;jf; fpuak; gFjp epiyahd fpuak; vd ,dq; fhzg;gLk;.
cjhuzk; : Milj; njhopw;rhiynahd;wpd; Nkw;ghu;itahsUf;F nfhLf;Fk;
rk;gsk; 30,000/= mtu; Nkw;ghu;it nra;a Ntz;ba njhopyhsu;
vz;zpf;if 20 MFk;. mjd;gb ntspaPl;L myFfs; 100 MFk;.
NkYk; ntspaPl;bid 100 myFfshf mjpfupf;f Ntz;Lkhdhy;
Nkw;ghu;itahsu; ,Utu; Njitg;gLtu;. vdNt Nkw;ghu;itahsu;
rk;gsk; 60,000/= MFk;. ,J gFjp epiyahd fpuakhFk;.
fpuak;
&gh
0
myF
150
gFjp khWk; fpuak; / fyg;Gf; fpuak;
(Semi Veriable Cost or Mixed Cost)
VjhapDk; fpua cUg;gbf;Fs; khWk; fpuaKk; epiyahd fpuaKk; mlq;fpapUf;F

khapd; mJ gFjp khWk; fpuak; vd;W miof;fg;gLk;.
cjhuzk; :
(1) epWtdj;jpd; njhiyNgrpf; fl;lzk; (epiyahd njhiyNgrp fl;lzKk;>
miog;GfSf;F Vw;g khWgLfpd;w njhiyNgrp fl;lzKk;)
(2) khjj;jpw;F 50,000/= thliff;F thq;fpa thfdj;Jf;F gpuahzk; nra;Ak;
xt;nthU fpNyhkPww ; Uf;Fk; 20/= tPjk; fl;lzk; mwtpLk; thfdf;$ypiaf;
Fwpf;Fk;.
fpuak;
fpuak;
&gh
&gh
0 0
myFfs;
myFfs;
• vy;iyf; fpua tifg;gLj;jypd;NghJ epiyahd fpuak;> khWk; fpuak; vd;W

khj;jpuk; tifg;gLj;jpf; fhl;lg;gLk;.
151
Nju;r;rpkl;lk; 16.2 : fpua msT ,yhgg; gFg;gha;tpidg; gad;gLj;jp
jPu;khdk; vLg;gjw;Fg; gq;fspg;G nra;thu;.
ghlNtisfs; : 20
fw;wy; NgWfs;:
• gq;fspg;G gw;wp fzpg;gPL nra;thu;.

• vy;iyf; fpuaj;ij mbg;gilahff; nfhz;L tUkhdf;$w;iwj; jahupg;ghu;.
• gq;fspg;G tpw;gid tpfpjj;ijAk; rkg;ghl;Lg; Gs;spiaAk; fzpg;gpLthu;.
• fpua msT> ,yhgg; gFg;gha;tpid tiuglj;jpd; %yk; Kd;itg;ghu;.
• czu;jpwd; gFg;gha;T nra;J tpsf;fkspg;ghu;.
• khWk; fpuak; khj;jpuk; fpua myFf;F gq;fplg;gLk;. fhyg; gFjpf;fhd

fpuaq;fshf epiyahd fpuaq;fs; fUjg;gLk;.
• KOikahf me;j fhyg;gFjpf;F gq;fspg;Gf;F vjpuhf gjptopf;fg;gLk; fzf;

fPl;L El;gKiwahf vy;iyf; fpuaf; fzpg;G ,dq; fhzg;gLk;.
gq;fsp;g;G (Contribution)
tpw;gid tUkhdk;> khWk; fpuak; vd;gdtw;wpw;fpilapyhd NtWghL gq;fspg;G

vdg;gLk;. ,J xU myFf;fhf my;yJ nghJthff; fzpg;gpl KbAk;.
(1) mynfhd;wpd; tpw;gid tpiy &gh 100/= mynfhd;wpd; khWk; fpuak; &gh
60/= tpw;gid myFfs; 1000.
• myFf;fhd gq;fspg;G
• nkhj;jkhd gq;fspg;G Mfpatw;iwf; fzpAq;fs;.
(i) myFf;fhd gq;fspg;G = tpw;gid tpiy - khWk; fpuak;
= 100 - 60
/ mynfhd;wpd; gq;fspg;G = &gh 40/=
152
(ii) nkhj;j gq;fspg;G = nkhj;j tpw;gid tpiy - nkhj;j khWk; fpuak;
= (100 x 1000) - (60 x 100)
= 10,0000 - 60,000
= &gh 40,000/=
vy; i yf; f pua mbg; g ilapy; tUkhdf; $ w; W

KfhikahsUf;F mtrpakhd jfty;fis nfhLj;J FWq;fhy jPu;khdk; vLg;g
jw;Fk;> jpl;lkpLtjw;Fk;> fpuaf; fzpg;gPl;Lf;Fk;> ,Ug;Gf; fzpg;gPl;Lf;Fk; vy;iyf;
fpua mwpf;if gaDilajhf mikAk;.
mjd; mbg;gilapy; tUkhdf;$w;W gpd;tUkhW:
&gh &gh
tpw;gid XXXX
fop: khWk; fpuak; (cw;gj;jp) XXX
khWk; fpuak; (cw;gj;jp my;yhj) XXX (XXX)
gq;fspg;G XXX
fop: epiyahd cw;gj;jp

Nke;jiyf;fpuak; XXX
epiyahd cw;gj;jp my;yhj
Nke;jiyf;fpuak; XXX (XXX)
nraw;ghl;L ,yhgk; / Njwpa yhgk; XXX
gq;fspg;G tpw;gid tpfpjk; / ,yhg msT tpfpjk;

(Contribution sales Ratio/ Profit volume Ratio)
tpw;gid tUkhdj;jpy; gq;fspg;gpd; mstpid ,J gpujpgypf;Fk;. ,J gq;fspg;G
tpw;gid tpfpjk; vd;W miof;fg;gLk;. ,jid gpd;tUkhW fzpf;fyhk;.
nkhj;jg; gq;fspg;G
gq;fspg;G tpw;gid tpfpjk; = x 100
nkhj;j tpw;gid tUkhdk;
myF gq;fspg;G
mynfhd;wpd; tpw;gid tpiy
153
rkg;ghl;Lg;Gs;sp (Break- Even Point) / (BEP)
ve;jnthU epWtdj;jpYk; nkhj;j tUkhdk;> nkhj;j nryT rkkhfpdw; nraw;ghl;L

kl;lk; rkg;ghl;Lg;Gs;sp vd miof;fg;gLk;. ,jid myFuPjpahf my;yJ ngWkjp
uPjpahff; fhl;l KbAk;. rkg;ghl;Lg;Gs;sp ,yhgel;lk; mw;w epiyikiaf;
fhl;Lfpd;wJ.
epiyahd fpuak;
rkg;ghl;Lg;Gs;sp (myF) =
myFf;fhd gq;fspg;G
epiyahd fpuak;
rkg;ghl;Lg;Gs;sp=
(ngWkjp &ghtpy;) gq;fspg;G tpw;gid tpfpjk;
ghJfhg;G vy;iy (Margin of Safety)
ghJfhg;G vy;iy vd;gJ rkg;ghl;L tpw;gid msT Nkyjpfkhf ,lk;ngWk;

tpw;gid msthFk;.
ghJfhg;G vy;iy = cz;ik / ghjPl;L - rkg;ghl;Lg;Gs;spapd;
(myFf;F) tpw;gid myFfs; tpw;gid myF
ghJfhg;G vy;iy = ,yhgk;

(ngWkjp &ghtpy;) gq;fspg;G tpw;gid tpfpjk;
fpuak; - msT - ,yhgg; gFg;gha;T ,uz;L Kiwapy; Kd;itf;fg;gLk;.

(1) rkd;ghl;L tbtpy;
(2) tiugl tbtpy;
rkd;ghl;L tbtpy; fpuak; - msT - ,yhgg; gFg;gha;T nra;tjw;fhd cjhuzk;
fPNo jug;gl;Ls;sJ.
rkg;ghl;Lg;Gs;spapd; fUJNfhs;fs; / vLNfhs;fs;
• nkhj;jf; fpuakhdJ epiyahd fpuak; kw;Wk; khWk; fpuak; vd tifg;gLj;

jg;gLk;.
• nkhj;j epiyahd fpuak; khw;wkilahJ.
• nkhj;j khWk; fpuak; nraw;ghl;L kl;lj;Jf;F Vw;g rkdhd tpfpjj;jpy;
khw;wkilAk;.
154
• njhopyE
; l;gk;> cw;gj;jp Kiw> tpidj;jpwd; Mfpad khw;wKwhJ ,Uf;fpdw
; J.
• tUkhdk;> fpuak; vd;gtw;wpy; jhf;fj;ij Vw;gLj;Jk; xNu fhuzpahf
nraw;ghl;L kl;lj;jpw;fhd msT fhzg;gLfpd;wJ.
• fpuaKk; tUkhdKk; Vw;Wf; nfhs;sf;$ba #oypy; Neu;Nfhl;Lr; rhu;G
elj;ijahfr; nraw;gLtjhf nfhs;sg;gLfpd;wJ.
cjhuzk; :
tiuaWj;j “rq;fPjh” fk;gdp mLj;j %d;W khjj;jpw;fhf jd;Dila A gz;l

cw;gj;jp fpuak; njhlu;ghf kjpg;gPL nra;ag;gl;l juTfs; tUkhW:
mynfhd;wpd; tpw;gid tpiy 80/=
mynfhd;wpd; khWk; fpuak; 20/=
vjpu;ghu;j;j tpw;gid 3000 myFfs;
epiyahd fpuak; 120,000/=
gpd;tUtdtw;iwf; fzpg;gPL nra;f.

(1) myFf;fhd gq;fspg;G
(2) KOikahd gq;fspg;G
(3) gq;fspg;G tpw;gid tpfpjk;
(4) rkg;ghl;Lg;Gs;sp myFfspYk;> ngWkjp &ghtpYk;
(5) ghJfhg;G vy;iy myFfspYk;> ngWkjp &ghtpYk;
(6) epfu ,yhgk;
(7) vjpu;ghu;j;j tpw;gid kl;lj;jpy; tUkhdf; $w;W
(8) &gh 90,000/= ,yhgk; ngWtjw;F tpw;f Ntz;ba myFfspd; njhif
jP u ; T :
(1) mynfhd;wpd; gq;fspg;G = tpw;gid tpiy - khWk; fpuak;

= 80 - 20
= &gh 60/=
(2) KOikahd gq;fspgG ; id tUkhdk; - nkhj;j khWk; fpuak;

; = nkhj;j tpwg
= 240,000 - 60,000
= &gh 180,000/=
155
(3) gq;fspg;G
tpw;gid
= 75%
(4) (i) epiyahd fpuak;

rkg;ghl;Lg;Gs;sp =
(myFfspy;) mynfhd;wpw;fhd gq;fspg;G
myFfs; = 2000
(ii) epiyahd fpuak;

rkg;ghl;Lg;Gs;sp =
(ngWkjpapy;) gq;fspg;G tpw;gid tpfpjk;
= &gh 160,000/=
(5) (i) ghJfhg;G vy;iy = vjpug

; hu;jj
; tpwg
; id myF - rkg;ghl;LGs;sp myF
(myFf;F)
= 3,000 - 2,000
= 1,000 myFfs;
(ii) ,yhgk;
ghJfhg;G vy;iy =
(ngWkjpapy; &gh) gq;fspg;G tpw;gid tpfpjk;
=
ghJfhg;G vy;iy ngWkjpapy; = &gh 80,000/=
156
my;yJ
ghJfhg;G vy;iy myFfspd; msT x myFf;fhd tpw;gid tpiy
= 1000 x 80
= 80,000/=
(6) (i) ,yhgk; = ghJfhg;G vy;iy x myfpd; gq;fspgG

;
= 1000 x 60/=
= 60,000/=
my;yJ
nkhj;j gq;fspgG; - epiyahd fpuak;

nkhj;j gq;fspgG
; = 60 x 3000 = 180,000
(-) epiyahd fpuak; (120,000)
epfu ,yhgk; &gh 60,000
(7) vjpug
; hu;jj
; tpwg
; id kl;lj;jpy; tUkhd$w;W
&gh &gh
tpw;gid tUkhdk; 3000 x 80 240,000

fop: khWk; fpuak; 3000 x 20 (60,000)
gq;fspg;G 180,000
fop: epiyahd fpuak; (120,000)
,yhgk; 60,000
(8) vjpug
; hu;jj
; ,yhgj;ijg; ngWtjw;F tpwg
; id nra;a Ntz;ba myFfspd;
msT
= epiyahd fpuak; + vjpug ; hu;jj
; ,yhgk;
myfpd; gq;fspgG ;
=
= 3500 myFfs;
157
tiuglj;jpd; %yk; rkg;ghl;Lg; Gs;spg; gFg;gha;T
fpua msT> ,yhg gFg;gha;T vd;gdtw;iw rkd;ghl;L tbtj;jpy; kl;Lkd;wp

tiuglj;jpw$
; lhfTk; fhl;l KbAk;. mjw;fhf fUj;jpy; nfhs;s Ntz;ba tplaq;fs;:
(1) ngWkhdj;ij cUthf;Fjy;
(2) fpuak;> tUkhdk; vd;gtw;wpwF; NfhLfs; tiujy; vd;gtw;iwf; $wyhk;.
fpuak;> msT> ,yhg gFg;gha;T vd;gdtw;iw tiuglj;jpw;$lhf Kd;itf;f
KbAk;.
(1) ghuk;gupa rkg;ghl;Lg;Gs;sp tiuG
(2) gq;fspg;G rkg;ghl;Lg;Gs;sp tiuG
(3) ,yhg msT tiuglk;
( 1 ) ghuk; g upa rkg; g hl; L g; G s; s p tiuG
,q;F nkhj;j tUkhdf;NfhL nkhj;j fpuaf; NfhL epiyahd fpuaf;NfhL vd;gd

tiuglj;Js; cs;slf;fg;gly; Ntz;Lk;.
fpuak; /
tUkhdk;
nkhj; j
tUkhdk;
nkhj; j f;
fpuak;
vjpu; g hu; f ; F k; ,yhgk;
tpw; g id
ghJfhg; G vy; i y
&ghtpy;
(&ghtpy; )
(&gh) rkg; g hl; L g;

Gs; s p
khWk; fpuak;
el; l k; epiyahd
fpuak;
nkhj; j
fpuak;
ghJfhg;G vy;iy (myF)
O vjpu; g hu; j ; j myFfs;

(myF)
tpw; g id
myFfs;
158
( 2 ) gq; f spg; G rkg; g hl; L g; G s; s p tiuG
,q;F cs;slf;f Ntz;baJ:

(1) nkhj;j tUkhdf; NfhL
(2) nkhj;j fpuaf; NfhL
(3) nkhj;j khWk; fpuaf; NfhL
fpuak; /
tUkhdk;
nkhj; j
tUkhdk;
nkhj; j f;
fpuak;
vjpu; g hu; j ; j
tpw; g id
gq; f spg; G
&gh ,yhgk;
ghJfhg; G vy; i y
ngWkjp (&gh)
epiyahd nkhj; j
fpuak; khWk;
fpuak;
(&gh) rkg; g hl; L g;

Gs; s p
el; l k;
khWk; fpuak;
ghJfhg; G vy; i y
(myF)
O
(myF) vjpu; g hu; j ; j myFfs;
tpw; g id
myFfs;
ftdpf; f Tk; : ,t;tiuG kuGuPjpahd rkg;ghl;Lg;Gs;sp tiuglj;ij tpUj;jp

nra;J ngw;w tiunghd;whFk;. khWk; fpuaf;NfhL tiugp
Ds; fhzg;gLtjdhy; gy;NtW nraw;ghl;L kl;lq;fspd;
gq;fspg;Gf;fis ,dq;fhz KbAk;.
159
( 3 ) ,yhg msT tiuglk; (Profit- Volume Chart)
,e;j tiuglj;jpw;F NjitahdJ:

(1) rkg;ghl;Lg;Gs;sp myFfspd; msT
(2) epiyahd fpuak;
,yhgf; N fhL
,yhgk;
,yhgk;
0
el; l k; myFfs;
rkg; g hl; L g; G s; s p
el; l k;
ghJfhg; G vy; i y

epiyahd fpuag; G s; s p
gpd;tUk; cjhuzj;ij tiuglk; tiutjw;F topg;gLj;Jq;fs;.

cjhuzk; :
tiuaWj;j “Fkud;” nghJf;fk;gdpf;F tpNrl Mil tiff;fhd fl;lisnahd;W
fpilj;Js;sJ.
,J njhlu;ghd vjpu;ghu;f;fg;gl;l tpw;gid myFfs; 5000 MFk;. ,jw;fhd
tUkhdf;$w;W gpd;tUkhW:
160
tpw;gid tUkhdk; 100,00
fop: khWk; fpuak; (60,000)
gq;fspg;G 40,000
fop: epiyahd fpuak; (16,000)
,yhgk; 24,000
1. jahupf; f Ntz; b aJ:
(a) ghuk;gupa rkd;ghl;Lg;Gs;sp tiuG

(b) gq;fspg;G rkd;ghl;Lg;Gs;sp tiuG
(c) ,yhg msT tiuglk;
2. ghuk;gupa tiuglj;jpy; gpd;tUtdtw;iw Fwpj;Jf; fhl;Lq;fs;.
(a) rkg;ghl;Lg;Gs;sp
(b) ghJfhg;G vy;iy
(c) ,yhg / el;lg; gFjpfs;
(d) epiyahd fpuak;> nkhj;j fpua msT
czu;jpwd; gFg;gha;T (Sensitivity analysis)
czu;jpwd; gFg;gha;tpd; %yk; nra;ag;gLtJ ,yhgj;jpd; kPJ jhf;fk; nrYj;Jk;

gy;NtW khwpfs; NtWgLtij gFg;gha;T nra;tjhFk;. me;j khwpfs; gpd;tUkhW:
• tpw;gid tpiy
• tpw;gid njhif
,q;F xU khwp khj;jpuk; NtWgLfpd;wJ vdf; ftdj;jpy; nfhs;sg;gLtJld;
Vida fhuzpfs; epiyahf ,Ug;gjhff; fUjg;gLfpd;wJ.
tpw; g id tpiy NtWgLjy; :
tiuaWj;j rprpu fk;gdp P vd;w nghUis tpNrlkhf cw;gj;jp nra;fpd;w

mNjNtis mJ njhlu;ghf tzpfj;jpd; Gj;jfq;fspypUe;J gpd;tUk; kjpg;gPl;Lj;
jfty;fs; ngwg;gl;ld.
161
mynfhd;wpd; tpw;gid tpiy &gh 35/=
myFf;fhd Neu;g;nghUs; fpuak; &gh 8/= (2kg)
Neu; ciog;G fpuak; &gh 5/= - 1 kzpf;F
Vida Neu; fpuak; &gh 2/=
khjhe;j epiyahd fpuak; &gh 240,000/=
khjhe;j tpw;gid myFfs; 32,000
jahupf; f Ntz; b aJ:
(1) mynfhd;wpd; gq;fspg;G

(2) rkg;ghl;Lg;Gs;sp (myFfspy;)
(3) ghJfhg;G vy;iy (myFfspy;)
(4) epfu ,yhgk;
(5) mynfhd;wpd; tpwg
; id tpiy 45/= &gh tiu mjpfupff ; re;ijg;gLj;jy;
Kfhikahsu; vjpu;ghu;f;fpd;whu;. vdpd; me;j NtWghl;bw;F gpd;du;:
(1) gq;fspg;G (myFfspy;)
(2) rkg;ghl;Lg;Gs;sp (myFfspy;)
(3) ghJfhg;G vy;iy (myFfspy;)
(4) ,yhgk;
(5) tpiy NtWgl;ljhy; ,yhgj;jpy; Vw;gl;l jhf;fk; ahJ?
162
mynfhd; w pd; tpw; g id tpiy mynfhd; w pd; tpw; g id tpiy
35/= Mf ,Uf;Fk;NghJ 45/= Mf ,Uf;Fk;NghJ
(1) mynfhd;wpd; gq;fspg;G = (5) (i)
mynfhd;wpd; - khWk;
tpw;gidtpiy fpuak; 45 - 15
35 - 15 = 30 &gh
= 20 &gh
(2) rkg;ghl;Lg;Gs;sp tpw;gidapy;

myFfspd; msT (ii)
=
epiyahd fpuak;
mynfhd;wpd; gq;fspg;G
= 8000 myFfs;
240, 000
=
20
= 12000 myFfs;
(iii)
(3) ghJfhg;G vy;iy
epfo;fhy tpw;gid myF - 32,000 - 8,000
rkg;ghl;Lg;Gs;sp tpw;gid = 24,000 myFfs;
myFg;
ngWjpapy;
= 32,000 - 12,000
= 20>000 myFfs;
240,
(iv)000
30
(4) vjpu;ghu;j;j ,yhgk; 24,000 x 30
= 720,000/=
ghJfhg;G vy;iy x myfpd;
(myFfspy;) gq;fspg;G
= 20,000 x 20
(v)
= 400,000/= mynfhd;wpd; tpiy 35/= tpypUe;J
45 &gh tiu mjpfupg;gjhy;
,yhgj;jpy; Vw;gl;l khw;wk;
myfpd; gq;fspg;G 20 x 3200 = 640,000
720,000 - 400,000
epiyahd fpuak; = (240,000)
= 320,000/=
vjpu;ghu;j;j ,yhgk; &gh 400,000
163
NkNy fzpg;gplg;gl;l jfty;fspypUe;J ntspg;gLk; tplaq;fs;:
tpw;gid mynfhd;wpd; tpiy NtWgLtjd; fhuzkhf (tpiy mjpfupg;ghy;)
• rkg;ghl;Lg;Gs;sp myF Fiwtile;jik.
• ghJfhg;G vy;iy mjpfupj;jik.
• vjpu;ghu;j;j ,yhgk; mjpfupj;jik.
tpw; g id msT NtWgLjy; :
(c-k; )
gj;krpwp fk;gdpapd; khjhe;j tpw;gid msT 32>000 myFfspypUe;J 25>000

myFfshf Fiwtile;jd.
• Gjpa ghJfhg;G vy;iy
= Gjpa tpw;gid - rkg;ghl;LGs;sp tpw;gid
myFg; ngWkjp myFg; ngWkjp
25,000 - 12,000
= 13,000 myFfs;
• Gjpa ,yhgk;
= Gjpa ghJfhg;G vy;iy x mynfhd;wpd; gq;fspg;G myFfs;
= 13,000 x 20
= 260,000 &gh
• tpw;gid msT NtWgLtjhy; vOk; jhf;fk;

tpw;gid msT Fiwjy;
• ghJfhg;G vy;iy Fiwtiljy;.
• ,yhgk; Fiwtiljy;.
• rkg;ghl;Lg;Gs;sp khwhJ.
ftdj;jpy; nfhs;sg;gLk; fhuzpfs; jtpu ,yhgj;ij ghjpf;Fk; Vida fhuzpfs;

epiyahf ,Uf;Fk;NghJ ftdj;jpy; nfhs;sg;gLk; fhuzpfspd; khw;wk; vd;gd
jhf;fk; nrYj;Jk; Kiwapidg; gpd;tUkhW fhl;l KbAk;.
164
rkg;ghl;Lg;Gs;sp ,yhgk;
myF / ngWkjp
mjpfupg;gjhy; > FiwAk; > mjpfupf;Fk;
tpw;gid tpiy
Fiwtjdhy; > mjpfupf;Fk; > FiwAk;
mjpfupg;gjhy; > khw;wk; ,y;iy > mjpfupf;Fk;
tpw;gid msT
Fiwtjdhy; > khw;wk; ,y;iy > FiwAk;
165
Nju;r;rp 17.0 : %yjd KjyPl;Lj; jPu;khdnkLg;gjw;fhf cjTthu;.
Nju;r;rpkl;lk; 17.1 : ePz;lfhyj; jPu;khdnkLf;Fk; nraw;ghLfisj;

jpl;lkpLthu;.
ghlNtisfs; : 04
fw;wy; NgWfs;:
• ePz;lfhyj; jPu;khdk; vd;gij tiutpyf;fzg;gLj;jp cjhuzk; fhl;Lthu;.

• ePz;lfhyj; jPu;khdj;jpd; gz;GfisAk; Kf;fpaj;Jtj;ijAk; Kd;itg;ghu;.
• ePz;lfhyj; jPu;khdj;jpw;fhd fhRg;gha;r;ry;fisf; fhl;Lthu;.
• re;ju;g;gj;Jf;F Vw;g jPu;khdk; vLg;gjw;fhd gpd;dzpiaj; Njbawpthu;.
• gy;NtW khw;W topfspy; kpfg; nghUj;jkhd khw;Wtopapidj; njupT nra;tJ
mtrpak; vd;gij Vw;Wf; nfhs;thu;.
gpuNtrk;:
tpahghuj;jpd; vjpu;fhyk; Fwpj;J rpy jPuk

; hdq;fs; Nkw;nfhs;sg;gl vjpu;ghu;ff
; g;gL
fpd;wJ. mtw;iwg; nghUj;jkhf tFg;G khztu;fSf;Fr; rku;g;gpj;J mtu;fspd;
mgpg;gpuhaq;fisf; Nfl;lwpaTk;.
(1) fld;gl;NlhUf;F toq;fpapUf;Fk; fhyk; mjpfupj;jy;.
(2) ,Uf;fpd;w ,Ug;G kl;lj;ijf; Fiwj;jy;.
(3) njhopw;rhiy xd;iw epu;khzpj;jy;.
(4) gioa ,ae;jpuj;Jf;Fg; gjpyhf Gjpa ,ae;jpunkhd;iw tpiyf;F thq;Fjy;.
(5) njhop;yt
; hz;ik epWtdj;jpd; fiyj;jpl;lj;jpy; jpUj;jj;jpid Nkw;nfhs;sy;.
(6) Gjpa njhiyj;njhlu;G mikg;nghd;iw epu;khzpj;jy;.
(7) nghUl;fspd; tpw;Fk; msit mjpfupj;jy;.
(8) tpw;gid Nkk;ghl;L Kiwnahd;wpidr; nraw;gLj;jy;.
166
Nfl;lwpaTk;.
• tpahghu eltbf;iffis Nkw;nfhs;Sk;NghJ gy;NtWgl;l jPuk
; hdq;fs;
Nkw;nfhs;s Ntz;btUk;.
• mj;jifa jPu;khdq;fs; FWfpafhyj; jPu;khdk;> ePz;lfhyj; jPu;khdk;
vd tifg;gLj;jg;gLk;.
• NkNy fhl;lg;gl;l vjpu;ghu;j;j jPu;khdj;jpy; 3> 4> 5> 6 ,yf;fk; nfhz;l
jPu;khdq;fs; ePz;lfhyj; jPu;khdkhFk;. mt;thNw ,yf;fk; 1> 2> 7> 8
Mfpad FWfpafhyj; jPu;khdq;fs; vd;gjw;fhd cjhuzq;fshFk;.
• ,t;tidj;Jj; jPu;khdq;fSk; tzpfj;Jf;F Kf;fpakhdit.
• ePzl
; fhyj; jPuk
; hdk; vLf;Fk;NghJ epfo;fhyg; ngWNgw;iw tpl vjpuf
; hy
ngWNgw;Wf;F ftdk; nrYj;j Ntz;baJ Kf;fpakhFk;.
• gpd;tUk; ,U jPu;khdq;fis me;je;j FOf;fSf;F toq;fp Nfl;fg;gl;l

jfty;fis ntspg;gLj;Jtjw;F MNyhrid toq;Fq;fs;.
• gioa ,ae;jpuj;Jf;F gjpyhf Gjpa ,ae;jpuk; xd;wpidf; nfhs;tdT
nra;jy;.
• njhopw;rhiy xd;iw epu;khzpj;jy;.
• ngw;Wf; nfhz;l jPu;khdj;ij njspthf tpgupg;gjw;F MNyhrid $Wq;fs;.
• me;jj; jPu;khdk; tpahghuj;Jf;F Kf;fpak; tha;e;j Kiwiaf; fhl;Ltjw;F
newpg;gLj;jTk;.
• me;j jPuk
; hdk; vLg;gjw;F Kd;dhy; mjw;F rkkhd ,d;Dk; ,uz;L jPuk
; hdq;
fis Kd;itf;f MNyhrid toq;fTk;.
• me;jj; jPuk
; hdj;ij nraw;gLj;Jk;NghJ ngw;Wf; nfhs;sf;$ba ngWNgWfis
ngaupl MNyhrid toq;fTk;.
• ngw;Wf; nfhz;l jPu;khdk; khw;Wj; jPu;khdk; vd;w ,uz;bw;Fs; vj; jPu;khdk;
nraw;gLj;jg;gl Ntz;Lk; vd;gijj; njupT nra;Ak;NghJ ftdpf;f Ntz;ba
fhuzpfis ntspg;gLj;Jq;fs;.
• vLj;j jPu;khdj;ij eilKiwg;gLj;jpdhy; tzpfj;Jf;F fhR cl;gha;r;ry;>
fhR ntspg;gha;r;ry; njhlu;ghd cjhuzq;fis Kd;itAq;fs;.
• FOtpd; Njliy xUikg;ghlhfTk; Mf;fg+u;tkhfTk; KO tFg;Gf;Fk;
Kd;itAq;fs;.
167
• tzpfj;jpdhy; vLf;fg;gLk; jPu;khdq;fis gpd;tUkhW Nehf;f KbAk;.

KjyP l ; L j; jP u ; k hdk;
ePz;lfhyj; jPu;khdk; FWfpafhyj; jPu;khdk;

cjhuzk;:
• njhopwr
; hiyfis epuk
; hzpjj
; y; • tpwg
; id tpiyia mjpfupjj
; y;.
• eilKiway;yhr; nrhj;Jf;fspd; nfhs;tdT • ,Ug;G msit khw;wpaikj;jy;.
• ,Uf;fpdw
; eilKiway;yhj nrhj;Jf;fSf;Fg; • fld;gl;Nlhu; fld; fhyj;ij mjpfupj;jy;.
gjpyhf Gjpa eilKiway;yhj nrhj;Jf;fisf; • nghUs; tpw;gidapd; msit mjpfupj;jy;.
nfhs;tdT nra;jy;.
• mjpNtf ghijfs; mikj;jy;.
• thfdj; jupg;gplk; epu;khzpj;jy;.
• njhopwg
; apwr
; p epWtdj;jpd; ghlj;jpll
; j;jpid
kWrPuikg;Gr; nra;jy;.
• ePzl
; fhy tpsk;gu nraw;wpl;lj;ij tpupTgL;jj
; y;.
• ,Uf;fpdw
; njhiyj;njhlu;G mikg;Gf;Fg; gjpyhf
Gjpa njhiyj;njhlu;G mikg;ig epu;khzpj;jy;.
eP z ; l fhyj; jP u ; k hdk;
fk;gdpapd; epjpapid ePzl

; fhy xg;ge;jj;jpy; <LgLj;j vLf;Fk; jPuk
; hdk; ePzl
; fhyj;
jPu;khdkhdkhFk;. ,J KjyPl;Lj; jPu;khdkhf ,dq; fhzg;gLk;. ,t;tifahd
jPuk
; hdq;fspdhy; fk;gdp vjpu;tUk; rpy tUlq;fspy; nghUshjhu mD$yq;fis
vjpu;ghu;f;Fk;.
cjhuzkhf>
njhopw;rhiy epu;khzpf;Fk; jPu;khdj;jhy; ePz;lfhy cw;gj;jpnahd;iw Nkw;
nfhs;sy;.
ePz;lfhyj;Jf;F njhopw;rhiyiag; gad;gLj;j KbAkhjyhy; tUkhdq;fis
ciof;f KbAkhjy;.
vd;gd ePz;lfhy nghUshjhu mD$ykhf mikAk;.
168
KjyPl;Lj; jPu;khdj;jpd; gz;Gfs;
• <LgLj;j Ntz;ba KjyPL mjpfkhftpUj;jy;.

• vg;NghJk; tpopg;gha; ,Uj;jy;.
(ngWNgW fpilg;gJ ePz;lfhyj;jpy; vd;gjhy; / Rw;whlyhy; ghjpg;G Vw;glf;
$ba epiyik> tof;nfhopjy; vd;gd)
• Nkw;nfhz;l ePz;lfhyj; jPu;khdj;ij khw;w KbahjpUj;jy;.
(gpioahd jPu;khdkhapd; kPz;Lk; khw;w Kbahj epiyik)
• ePz;lfhyj;jpw;F epjpapid <LgLj;Jtjpy; flg;ghl;bidf; nfhz;bUj;jy;.
Nkw;$wpa gz;Gfshy; KjyPlL
; j; jPuk
; hdk; Kf;fpakhd tplankhd;whff; fUjg;gL
fpd;wJ.
KjyPl;Lr; nrad;Kiwfs; (Investment Process)
ePz;lfhyj;jpw;Fj; jhf;fQ; nrYj;Jk; jPu;khdkhjyhy; mJ njhlu;ghf mjpf

ftdQ; nrYj;Jjy; Ntz;Lk;. mjdhy; ,t;tifahd jPu;khdk; vLf;Fk;NghJ
gy gbKiw fisg; gpd;gw;w Ntz;bapUf;Fk;. mtw;iwg; gpd;tUkhW fhl;lyhk;.
KjyP l ; L r; nrad; K iwfs;
â
(1) %yjd KjyPl;bd; mtrpak; gw;wp Kd;dha;T nra;jy;.
â
(2) khw;W KjyPl;Lj; jpl;lq;fis (nraw;wpl;lk;) ,dq;fhzy;.
â
(3) fhRg;gha;r;rypid kjpg;gPL nra;jy;.
â
(4) khw;W KjyPl;Lj; jpl;lq;fis kjpg;gPl;Lf;F cl;gLj;jy;.
â
(5) kpfg; nghUj;jkhd nraw;wpl;lj;ij njupT nra;jYk; mDkjpaspj;jYk;.
â
(6) mDkjpj;j nraw;wpl;lj;Jf;F gzj;ij <LgLj;jYk; nraw;gLj;jYk;.
,e;j KjyPl;Lj; jPu;khdr; nraw;ghl;by; Kf;fpa mk;rkhf “fhRg;
fhRg; gha;r;rypid
kjpg;gplYk; KjyPl;L jPu;khdq;fis kjpg;gPl;Lf;F cl;gLj;jYk; ” Nghd;w
tw;iwf; fhl;l KbAk;.
fhRg;gha;r;rypid kjpg;gPL nra;jy; (Estimation of Cash Flows)
vjpu;ghu;jj
; KjyPlb; y; vjpu;ghu;jj
; pUf;Fk; fhRg; gha;rr
; iy kjpg;gL
P nra;a Ntz;Lk;.
mjd; gpd; me;j fhRg;gha;r;riy nghUj;jkhd kjpg;gPl;L El;g Kiwnahd;iwg;
gad;gLj;jp kjpg;gPL nra;jy; Ntz;Lk;. nraw;wpl;lj;jpd; nghUshjhu uPjpahd
kjpg;gl
P b
; w;fhf me;j nraw;wpl;lj;jpdhy; vjpu;ghu;fF; k; fhRg; gha;rr
; ypid kjpg;gply;
Ntz;Lk;.
169
fhRg;gha;rr
; y; vd;gJ VNjDk; KjyPlb; id Nkw;nfhs;tjhy; vjpuf
; hyj;jpy; fpilf;f
,Uf;Fk; fhR cl;gha;rr ; ypdJk; nrythf Vw;glf;$ba fhR ntspg;gha;rr ; ypdhYk;
Vw;gLtjhFk;. fhRg; gha;r;ry; kw;Wk; tupf;F gpd; ,yhgk; Mfpatw;wpw;fpilapy;
NtWghL cs;sJ. mjw;F fhuzk; tupf;F gpd; ,yhgk; fzpf;Fk;NghJ ml;LW
mbg;gilapidf; fUj;jpy; nfhs;tjhFk;. mjdhy; gzky;yhj cUg;gbfis
rPuhf;Ftjd; %yk; fhR mbg;gilapyhd ,yhgk; fzpf;fg;gly; Ntz;Lk;.
fhRg; g ha; r ; r y; njhlu; g hd cjhuzk; :
fhR cl; g ha; r ; r y; fhR ntspg; g ha; r ; r y;
• nraw;wpl;lj;jpd; tUkhdk; • Muk;g KjyPl;Lf; fpuak;

• murpd; cjtpAk; ntFkjpAk; • Nkyjpf %yjdk; ,ly;.
• fopTg;nghUl;fspd; tpw;gid • nghUl;fs;> ciog;Gf;fs; njhlu;ghd
%ykhd ngWtdT nfhLg;gdTfs;.
• tup kPsf; fpilj;jy; / kPjpfs; • tupf; nfhLg;gdT (,yhgj;jpd; kPJ)
• njhopw;gL Kjiy kPz;Lk; • fopTg;nghUs; ngWkjp mbg;gilapy;
mwtply;. nfhLf;Fk; tup.
• thbf;ifahsuplkpUe;J • njhopw;gLKjy; nfhLg;gdT.
fpilf;Fk; gzk;.
KjyPlL
; j; jPuk
; hdj;jpdN
; ghJ vjpuf
; hy fhRg;gha;rr
; y; kl;Lk; fUj;jpy; nfhs;sg;gLk;.
gy;NtW KjyPLfs; njhlu;ghf fhRg;gha;r;rypid kjpg;gPL nra;a

gad; g Lj; j g; g Lk; fUJNfhs; f s; .
(1) Muk;g %yjdr; nrytpid cldbahf Vw;f Ntz;Lk; (0 tUlj;jpy; Vw;f

Ntz;baJ)
(2) ve;j xU tUlj;jpYk; Vw;gLk; fhRg;gha;r;ryhdJ tUl ,Wjpapy; Vw;gLk;.
(3) ve;j xU tUlj;jpd; Muk;gj;jpy; Vw;gLk; fhRg;gha;r;ryhdJ Kjy; tUl
,Wjpapy; Vw;gLk;.
(4) nraw;wpl;lk; njhlu;ghf mtrpakhd njhopw;gL %yjdk; ,r; re;ju;g;gj;jpy;
<LgLj;jg;gLk; mNjNtis (0 tUlj;jpy;) nraw;wpl;lk; KbtilAk;NghJ
KOikahf my;yJ gFjpahf kPz;Lk; mwtplg;gLk;.
njhopw;gL %yjdk; = (,Ug;G + fld;gl;Nlhu;) - fld;nfhLj;Njhu;
170
nraw;wpl;l kjpg;gPl;bd;NghJ fhRg;gha;r;ry; vd;gjw;Fs; mlq;fhj cUg;gbfs;
gpd;tUkhW:
• Mo;e;j fpuak; - (,Jtiuapy; Vw;Wf; nfhs;sg;gl;l fpuakhf
,Ug;gjhy;)
• Nja;tiljy; - (fhRg;gha;r;ry; my;yhjjhy;)
• nrhj;Jf;fspd; Gj;jfg; - (Mo;e;j fpuakhjyhy;)
ngWkjp
• fld;ngwy;> fld;nfhLj; - (%yjdf; fpuak; fzpf;Fk;NghJ fUj;jpy;
jy;> tl;b nfhLj;jy;> nfhs;sg;gLtjhy;)
,yhgg;gfpu;T Nkw;
nfhs;sy;.
fhRg;gha;r;ry; kjpg;gPL njhlu;ghd cjhuzk;:
tiuaWj;j rPyd; nghJf;fk;gdpapd; nraw;ghl;bd;NghJ fpilj;j jfty;fspd;

juT gpd;tUkhW:
(1) tUlj;jpd; tpw;gid &gh 200,000/= (vy;yh tpw;gidfSk; fhRf;F ,lk;
ngWk;.)
(2) Nja;T jtpu NtW nryTfs; &gh 85,000/= fhrhf ,e;j tUlj;jpNyNa
nfhLf;fg;gl;lJ.
(3) fk;gdpapy; Nja;tilaf;$ba xNu nrhj;J 4 tUlj;Jf;F Kd;G nfhs;tdT
nra;ag;gl;Ls;sJ. mjd; ngWkjp &gh 100,000/= MFk;. Fwpgg
; pll
; tUlj;jpy;
Nja;thf &gh 2000/= gjpT nra;ag;gl;Ls;sJ.
(4) tup tPjk; 40% (tup fopf;f Kd; ,yhgj;jpy;) ,e;j tUlj;jpy; nfhLf;fg;gl;
Ls;sJ.
• tupf;Fgpd; ,yhgj;ijf; fzpf;fTk;.
• eilKiwahz;bd; fhRg;gha;r;riy fzpg;gpLf.
171
jP u ; T :
( 1 ) tupf; F g; g pd; ,yhgk;

&gh
tpw;gid 200,000
NtW nraw;ghl;L nryTfs; (85,000)
115,000
Nja;T nryT (2,000)
tupf;FKd; ,yhgk; 113,000
tUkhdtup 40% (45,200)
tupf;Fg;gpd; ,yhgk; 67,800
( 2 ) fhRg; g ha; r ; r y;
&gh
tpw;gid tUkhdk; 200,000

nryT nrYj;jpait (85,000)
tup nrYj;jpaJ (45,200)
cjhuzk; - 2
(2) tiuaWj;j “NfrupNfrup

Nfrup” nghJf;fk;gdp jw;NghJ gad;ghl;by; cs;s ,ae;jpuj;
Jf;Fg; gjpyhf Gjpa ,ae;jpuj;ij mwpKfg;gLj;jpdhy; nraw;ghl;L nryT
&gh 300,000 tpypUe;J &gh 280,000 tiu FiwthFk; vd;Wk;> Nja;T
100,000 &ghtpypUe;J 120,000 &gh tiu mjpfupf;Fk; vd;Wk;> tpw;gid
tUkhdk; khw; w kpd; w p ,Uf; F nkdTk; (&gh 600,000) $Wfpd; w J.
,ae;jpuj;ijf; nfhs;tdT nra;tjw;F &gh 750,000 it gad;gLj;j Ntz;b
tUtJld; gioa ,ae;jpuj;ij tpw;W &gh 30,000 ngw;Wf; nfhs;s KbAk;
vd vjpu;ghu;ff
; g;gL fpd;wJ. me;j gioa ,ae;jpuj;jpd; Gj;jf tpiy ngWkjp
&gh 175,000 MFk;. fhRg;gha;r;rypidf; fzpg;gpLf.
172
jP u ; T :
&gh
nryT FiwT (fhR cl;gha;r;ry;) 20,000

,ae;jpuk; tpiyf;F nfhs;tdT (750,000)
,ae;jpuk; tpw;gid 30,000
Nja;T - fhRg;gha;r;ry; my;y.

tpw;gid tUkhdk; - khw;wkpy;iy.
Gj;jfg; ngWkjp - Mo;e;j fpuak;
173
Nju;r;rpkl;lk; 17.2 : gy;NtWgl;l %yjd kjpg;gl
P L
; Kiwfisg; gad;gLj;jp
KjyPl;L jPu;khdnkLj;jYf;F cjTthu;.
ghlNtisfs; : 16
fw;wy; NgWfs;:
• KjyPli
; l kjpgg
; pLk; gy;NtW El;g Kiwfspd; rhjf ghjfq;fis ngaupLthu;.
• fhyk; njhlu;ghff; ftdj;jpw; nfhz;L KjyPl;Lj; jPu;khdq;fis Nkw;
nfhs;thu;.
• gzj;jpd; fhyg; ngWkjpia fUj;jpw; nfhz;L jPuk
; hdq;fis Nkw;nfhs;thu;.
• gy;NtW %yjd kjpgg

; l
P L
; Kiwfs; %yk; KjyPlL
; kjpgg
; l
P b
; id Nkw;nfhs;sy;.
KjyP l ; L kjpg; g P l ; L El; g q; f s;
(Investment Evaluation Techniques)
>
>
foptPlw;w El;gq;fs; foptPl;L El;gq;fs;

(Non- Discounted Techniques) (Discounted Techniques)
(gzj;jpd; fhyg; ngWkjpia (gzj;jpd; fhyg; ngWkjpiaf;
fUj;jpy; nfhs;shj Kiwik) fUj;jpy; nfhs;Sk; Kiwik)
>
>
• jpUk;gr; nrYj;Jk; fhy Kiw (PBP) • Njwpa epfo;fhy ngWkjp Kiw (NPV)
(Payback period Method) (Not present value Method)
• fzf;fPl;L tUtha; tpfpjk; (ARR)
jpUk;gr; nrYj;Jk; fhy Kiw (Payback period Method)
nraw;wpl;lk; njhlu;ghfg; gad;gLj;Jk; gzk; my;yJ fpuak; kPz;Lk; ngw;Wf;

nfhs;s vLf;Fk; fhyk; jpUk;gr; nrYj;Jk; fhyKiw vd miof;fg;gLk;.
174
(1) vjpu;fhy epfu gzk; xt;nthU tUlj;jpw;Fk; rkkhdjhf mikapd; gpd;tUk;
mbg;gilapy; kPsr; nrYj;Jk; fhyk; fzpg;gPL nra;ag;gLk;.
Muk;g / epfu KjyPL
jpUk;gr; nrYj;Jk; fhyk; =
tUlhe;j epfu fhRg;gha;r;ry;
cjhuzk; :
tiuaWj;j fjpu; nghJf; fk;gdp ,ae;jpunkhd;iwf; nfhs;tdT nra;tjw;F

vjpu;ghu;j;jpUf;fpd;wJ. me;j ,ae;jpuj;jpd; fpuak; &gh 100,000/= thFk;.
,e;j ,ae;jpuj;jpd; vjpu;tUk; 5 tUlj;jpDs; vjpu;ghu;f;Fk; epfuf; fhRg;gha;r;ry;
gpd;tUkhW:
tUlk; epfu fhRg; g ha; r ; r y;
1 25,000/=
2 25,000/=
3 25,000/=
4 25,000/
5 25,000/=
epfu KjyPL
kPs nrYj;Jk; fhyk; =
tUlhe;j epfu fhRg;gha;r;ry;
= 4 tUlq;fs;
(2) xt;nthU tUlj;jpy; epfu fhRg;gha;rr

; y; rkkw;w re;ju;gg
; j;jpy; kPsr; nrYj;Jk;
fhyj;jpidf; fzpg;gPL nra;jy;.
cjhuzk; :
tiuaWj;j jpthd; nghJf; fk;gdp khw;W ,ae;jpunkhd;iwf; cupikahf;fpf;
nfhs;s vjpu;ghu;j;jpUf;fpd;wJ.
,ae;jpu fpuak; 200,000/=
nghUj;Jjy; fpuak; 25,000/=
Muk;g njhopw;gL %yjdk; 35,000/=
175
,ae;jpuj;jpd; gad;gL MAw;fhyk; 5 tUlq;fshFk;. mj;Jld; epfu fhRg;gha;r;ry;
gpd;tUkhW:
tUlk; Njwpa fhRg;gha;r;ry; (&gh)
1 80,000/=
2 60,000/=
3 50,000/=
4 40,000/=
5 60,000/=
6 njhopw;gL Kjy; 35,000/=
MAl;fhy Kbtpy; njhopw;gL Kjiy ghJfhg;ghf kPsg;ngw vjpu;ghu;f;fpd;wJ.
jP u ; T :
tUlk; Njwpa jpuz;l

fhRg; g ha; r ; r y; f s; fhRg; g ha; r ; r y; f s; (&gh)
0 (260,000) (260,000)
1 80,000 (180,000)
2 60,000 (120,000)
3 50,000 (70,000)
4 40,000 (30,000)
5 60,000 30,000
jpUk;gr; nrYj;Jk; fhyk; = tUlk;

my;yJ
= tUlk;
= 4 tUlq;fs; 6 khjq;fs;
jpUk; g r; nrYj; J k; fhyKiwapd; g b jP u ; k hdk;
tiuaWj;j Uthd; nghJf;fk;gdpapd; Nkw;nrhy;yg;gl;l ,ae;jpuj;ij xU fUk

nkhd;wpw;fhf cupikg;gLj;Jtjw;F vz;zpapUf;Fkhdhy; Fiwe;j kPs;nrYj;Jk;
fhyj;jpDldhd ,ae;jpuj;ij nfhs;tdT nra;tjw;F njupT nra;a Ntz;bAs;sJ.
mjd; mbg;gilapy; KjyhtJ ,ae;jpuk; tpiyf;F thq;Fjy; nghUj;jkhdJ.
176
jpUk; g r; nrYj; J k; fhyKiwapd; mD$yq; f Sk; gpujp$yq; f Sk;
mD$yk;:
• fzf;fpLtjw;Fk; tpsq;fpf; nfhs;tjw;Fk; ,yFthdjhFk;.

• fzf;fPl;L ,yhgj;jpw;Fg; gjpyhf fpilf;Fk; epfu fhRg;gha;r;ry; njhlu;ghf
Neubahff; ftdj;jpy; nfhs;sg;gLk;.
• Fiwe;j fhyKila nraw;wpll
; j;ij njupT nra;tjhy; tpiuthf ngWNgw;iwg;
ngw;Wf; nfhs;s KbAk;.
• njhopy;El;gf; fhuzq;fshy; ePz;l fhyj;jpy; Vw;gl ,Uf;Fk; ,lupid
,opTgLj;j Kbfpd;wJ.
gpujp$yk; :
• gzj;jpd; fhyg; ngWkjp fUj;jpy; nfhs;sg;gltpy;iy.

• KjyPL nra;ag;gl;l gzk; jpUg;gpg; ngwf;$ba fhyk; gw;wp khj;jpuk; fUj;jpy;
nfhs;sg;gLfpd;wJ.
• kPsr; nrYj;Jk; fhyj;jpwF
; gpwF fpilf;Fk; fhRg;gha;rr
; y; ftdj;jpw; nfhs;sg;
gltpy;iy.
• njupT nra;ag;gl;l nraw;wpl;lj;jpid tpl iftplg;gLk; nraw;wpl;lj;jpd;
ngWNgW cau;kl;lj;jpy; ,Uf;ff;$bajhf ,Uf;Fk;.
fzf;fPl;L jpUk;gy; tpfpjk; / KjyPl;L jpUk;gy; tpfpjk;; / ruhrup

jpUk; g y; tpfpjKiw
( Accounting Rate of Return / Average Rate of Return / ARR
Investment Rate of Return)
fzf;fPl;L tUtha; tpfpjk; vd;gJ tupf;F gpd; tUlhe;j epfu ,yhgk;> Muk;g
KjyPl;by; vj;jid tPjk; vd;gijf; fhl;Ltjhf mikAk;.
jpUk;gr; nrYj;Jk; fhy Kiwapidg; Nghyd;wp ,e;j Kiwapy; KjyPL nra;Ak;
fhR cl;gha;rr
; g;gLk; fhyk; kl;Lkd;wp mjpy; cUthfp tUk; ,yhgk; njhlu;ghfTk;
tpNrl mtjhdk; nrYj;jg;gLfpd;wJ.
tupf;Fgpd; ruhrup epfu ,yhgk;
KjyPl;L jpUk;gy; tpfpjk; = x 100
ruhrup KjyPL
177
cjhuzk; :
Njtgpupah” nghJf;fk;gdp ijay; ,ae;jpunkhd;iw nfhs;tdT
tiuaWj;j “Njtgpupah
Njtgpupah
nra;a vjpu;ghu;f;fpd;wJ. ,jw;fhf fk;gdp ,U FwpaPLfisf; nfhz;l ,U ,ae;
jpuq;fs; njhlu;ghff; ftdk; nrYj;Jfpd;wJ. mJ njhlu;ghd tpguk; gpd;tUkhW:
tUlk; tupf;Fg;gpd; epfu ,yhgk;
,ae; j puk; ,ae; j puk;
A &gh B &gh
1 36,000 40,000
2 24,000 50,000
3 20,000 30,000
4 16,000 20,000
(1) A ,ae;jpuj;ij &gh 100,000/= f;F nfhs;tdT nra;a KbAkhf ,Ug;gJld;
mjw;F ,opTg; ngWkjp ,y;iy.
(2) B ,ae;jpuj;ij 1,20,000/= f;F nfhs;tdT nra;a KbAkhftpUg;gJld;
mjd; ,opTg;ngWkjp 20,000/= vd kjpg;gplg;gl;Ls;sJ.
Njitg; g LtJ:
(i) xt;nthU ,ae;jpuj;jpdJk; fzf;fPl;L tUtha; tpfpjj;jpidf; fzpf;fTk;.
(i)i fzf;fPl;L tUtha; Kiwapd; mbg;gilapy; nfhs;tdT nra;aNtz;ba
,ae;jpuj;ij njupT nra;aTk;.
jP u ; T :
,ae; j puk; ,ae; j puk;
A B
ruhrup KjyPL
&gh 5>0000 &gh 7>0000
ruhrup tUlhe;j epfu ,yhgk;
&gh 24>000 &gh 35>000

tupf;Fgpd; ruhrup Njwpa ,yhgk;
fzf;fPl;L jpUk;gy; tpfpjk;/ = x 100
KjyPl;L tpisT tpfpjk; ruhrup KjyPL
178
fzf;fPl;L jpUk;gy; tpfpj mbg;gilapyhd jPu;khdk;
• mjpf tPjj;jpid fhl;Lfpd;w nraw;wpl;lj;ij njupT nra;tJ nghUj;jkhd

jhFk;. mjd;gb tiuaWj;j Njtg;gpupah nghJf;fk;gdp nfhs;tdT nra;tjw;F
njupT nra;a Ntz;ba ,ae;jpuk; B MFk;.
fzf;fPl;L jpUk;gy; tpfpjj;jpd; mD$yq;fSk;

gpujp$yq; f Sk;
mD$yq; f s; :
• fzpg;gPL nra;tJ ,yF.

• nraw;wpl;lj;jpd; KO MAl;fhyKk; fUj;jpy; nfhs;sg;gLfpd;wJ.
• kpfj; ju;f;fuPjpahd Kd;itf;f KbAk;.
• gy nraw;wpl;lq;fSld; xg;gpLtjw;F rpwe;j mstPlhf mikfpd;wJ.
gpujp$yq; f s; :
• gzj;jpd; fhyg; ngWkjp fUj;jpy; nfhs;sg;gltpy;iy.

• nraw;wpl;lj;jpd; ,lu; fUj;jpy; nfhs;sg;gltpy;iy.
• fhRg;gha;r;ry; fUj;jpy; nfhs;sg;gltpy;iy.
• KjyPl;L %yjdk; cWjpahff; Fwpg;gplhjpUj;jy;.
%yjd KjyPl;Lj; jPu;khdj;jpd; tpjpfs;
cupikahsupd; tsj;jpid (nrhj;J) cr;rg;gLj;jy; epWtdj;jpd; Nehf;fkhapDk;

mt;thW nra;af;$ba KjyPl;il kl;Lk; njupT nra;a Ntz;Lk;. KjyPl;L
tpisT KjyPl;Lf;fhd fpuaj;ij tpl mjpfkhf fhzg;gLk; re;ju;g;gj;jpNyNa
nry;tj;ij cr;rg;gLj;j KbAk;. vg;gbahapDk; KjyPl;L re;ju;g;g fpuaj;ij
tpl mjpf tpisT tpfpjk; fpilf;Fk; KjyPli
; l njupT nra;jy; %yjd KjyPlL ;
jPu;khdk; %yk; ,lk;ngWk;.
179
KjyPl;Lr; re;ju;g;gf; fpuak; (Investment Opportunity Cost)
VjhtJ KjyPl;by; gzk; KjyPL nra;jhy; me;jg; gzk; mNjNeuj;jpy; NtW

KjyPl;Lf;F gad;gLj;j KbahJ. vdNt KjyPL nra;j gzk; NtW KjyPl;Lf;F
gad;gLj;jp ciof;ff;$bajhd tUkhdk; my;yJ ngWNgW fpilf;fg; ngwhJ.
,t;thW ,of;fg;glf;$ba tUkhdk; Fwpg;gpl;l KjyPl;bd; re;ju;g;gf; fpuakhFk;
vd ,dq; fhzg;gLk;.
njupT nra;j KjyPlL; kjpg;gL

P njhlu;ghf fopT tpfpjk; / tl;b tpfpjk; / KjyPlL
; f;
fpuak; Mf fUjg;gLtJ re;ju;gg; tUkhdkhFk;. (tpLgl;l tUkhdkhFk;) KjyPl;
bidj; njupT nra;Ak;NghJ vg;NghJk; njupTf;F cl;gLj;j Ntz;baJ> KjyPl;L
re;ju;g;g nryTf;F Nkyhf mjpf ngWNgW fpilf;Fk; KjyPlhFk;.
gzj;jpd; fhyg; ngWkjp (Time Value of Money)
,d;W ,Uf;Fk; gzmstpd; ngWkjpkhdJ vjpu;fhyj;jpy; mjw;Fr; rkkhd gz

mstpd; ngWkjpia tpl mjpfk; vdf; fUJtJ gzj;jpd; fhyg;ngWkjp vdf;
fUjg;gLk;.
gzj;jpd; fhyg;ngWkjp Vw;gLtjw;F gpujhdkhf 3 fhuzpfs; cs;sd.
(1) KjyPlL
; r; re;ju;gg
; k; re;ju;gg
; r; nryT (Investment Opportunity/ Opportunity Cost)
(2) Efu;T Kd;Dupik (Preference for Consumption)
(3) epr;rakw;w jd;ik (Uncertainty)
Njwpa epfo;fhyg; ngWkjp Kiw (Net Present Value Method) NPV
vjpu;fhy tUlq;fspd; epfu fhRg; gha;rr

; y;fs; epfo;fhy ngWkjpapy; Nru;ff
; g;gLk;.
Njwpa epfo;fhyg; ngWkjp = ngWtdtpd; epfo;fhyg; ngWkjp -

nfhLg;gdTfspd; epfo;fhyg; ngWkjp
cjhuzk; :
tiuaWj;j “kJkjp
kJkjp” nghJf;fk;gdpapy; cs;s fzdp mikg;Gf;F gjpyhf Gjpa
kJkjp
fzdp mikg;gpidj; jahupg;gjw;F vjpu;ghu;f;fpd;wdu;. mJ njhlu;ghf vjpu;ghu;j;j
jfty;fs; gpd;tUkhW:
180
&gh
nfhs;tdT fpuak; 500,000

nghUj;jy; nryT 100,000
nkd;nghUs; fpuak; 50,000
gad;jUfhyk; 05 tUlk;
fopTg; ngWkjp (,Wjp ngWkjp) 150,000
vjpu;ghu;j;j epfu fhRg;gha;r;ry; tUkhW:
tUlk; epfu fhRg; g ha; r ; r y; (&gh)
1 120,000/=
2 160,000/=
3 180,000/=
4 200,000/=
5 140,000/=
KjyPl;Lf; fpuak; 10%
gpd;tUtdtw;iw fzpg;gpLf.
(1) Njwpa fhRg;gha;r;rypd; epfo;fhy ngWkjp
(2) Njwpa epfo;fhyg; ngWkjp
(3) KjyPl;bw;F nghUj;jkhd jPu;khdj;ij vLf;fTk;.
ftdpf; F f: 10% fopTf;fhuzp
fhyk; 1 2 3 4 5
tUlk;
fopTf; f huzp 0.909 0.826 0.751 0.683 0.621
181
jP u ; T :
tUlk; Njwpa fhRg; fopTf; epfo; f hy

gha; r ; r y; fhuzp ngWkjp
0 (650,000) 1.000 (650,000)
}
1 120,000 0.9079 109,080
2 160,000 0.826 132,160
3 180,000 0.751 135,180

1 = 681,110
4 200,000 0.683 136,600
fopT
ngWkjp
140,000
150,000 } 0.621 180,090
(ii) epfu epfo;fhy ngWkjp (NPV) &gh 43,110/=

(iii) epfu epfo;fhy ngWkjp Neu;(+) ngWkjpapid vLg;gjdhy; fzdpf; fl;l
ikg;igg; nghUj;Jtijj; njupe;njLg;gJ nghUj;jkhdJ vdf; nfhs;syhk;.
Njwpa epfo; f hy ngWkjpa+lhfj; jP u ; k hdk; nra; j y;
(1) Njwpa epfo;fhy ngWkjp Neu;(+) ngWkjpahapd; nraw;wpl;lj;ij njupT

nra;tJ nghUj;jkhdJld; kiw (-) ngWkjpAilajhapd; njupT nra;ahJ
tply; Ntz;Lk;.
(2) ,uz;L nraw;wpl;lq;fis xg;gpLk;NghJ Njwpa epfo;fhyg; ngWkjp> $ba
ngWkjp nfhz;l nraw;wpl;lk; njupT nra;jy; Ntz;Lk;.
Njwpa epfo;fhyg; ngWkjpapd; mD$yq;fSk; gpujp$yq;fSk;

mD$yq; f s; :
• gzj;jpd; fhy ngWkjp fUj;jpy; nfhs;sg;gLfpd;wik.

• nraw;wpl;lj;jpd; nkhj;jf; fhRg;gha;rr
; y; kjpg;gPlL
; f;F cl;gLj;jg;gLfpd;wik.
• nghUj;jkhd nraw;wpl;lj;ij njupT nra;jy; ,yF.
• cupikahsupd; nry;tk; cr;rkhf gad;glf;$ba tifapy; nraw;wpl;lj;ij
njupT nra;af;$bajhapUf;fpd;wik.
gpujp$yq; f s; :
• xg;gPl;lstpy; xOq;FgLj;jYk; tpsq;fpf; nfhs;tJ rpukkhdJ.

• Muk;g KjyPl;Lf;F rkkhd nraw;wpl;lj;ij njupT nra;jy; fbdkhdJ.
182
epfo;fhyg; ngWkjp fhuzp ml;ltiz (Present Value Factor Table)
183
ghlrhiy kl;lf; fzpg;gPL
184
ghlrhiy kl;lf; fzpg;gPL - mwpKfk;
fw;wy;> fw;gpj;jy;> kjpg;gPL Mfpad fy;tpr; nrad;Kiwfspd; Kf;fpa %d;W

$WfshFk; vd;gijAk;> fw;wy; fw;gpj;jypd; Kd;Ndw;wj;ij mwpa fzpg;gl P i
; lAk;
kjpg;gPl;ilAk; gad;gLj;j Ntz;Lk; vd;gijAk; vy;yh Mrpupau;fSk; njspthf
mwpej; pUf;f Ntz;Lk;. mit xd;wd; kPJ xd;W nry;thf;Fr; nrYj;Jk; mNjNtis
xt;nthd;Wk; kw;iwatw;wpd; Kd;Nww;wj;jpYk; nry;thf;Fr; nrYj;Jfpdw ; d vd;gJ
Mrpupau;fs; ahtUk; mwpe;j cz;ikahFk;. njhlu; (epjKk; epfOk;) fzpg;gPl;L
Nfhl;ghLfSf;fpzq;f fw;wy; eilngWk;NghNj fzpg;gPLk; ,lk;ngw Ntz;Lk;.
,J fw;wy; - fw;gpj;jy; nrad;Kiwapd; Muk;gg;gFjp> ,ilg;gFjp> ,Wjpg;gFjp
Mfpa ve;j xU rkaj;jpYk; ,lk;ngwyhk; vd;gij Mrpupau;fs; tpsq;fpf; nfhs;tJ
mtrpakhFk;. jkJ khztiu kjpg;gpl vjpu;ghu;f;Fk; Xu; Mrpupau; fw;wy; -
fw;gpj;jy; kjpg;gPL Mfpad njhlu;ghd xOq;fhd jpl;lnkhd;iwg; gad;gLj;jy;
mtrpak;.
ghlrhiyia mbg;gilahff; nfhz;l fzpg;gl P L

; Ntiyj;jpl;lkhdJ xU guPli
; r
KiwNah Nrhjid elj;JtNjh my;y. mJ khztu;fsJ fw;wiyAk;> Mrpupau;
fsJ fw;gpj;jiyAk; Nkk;gLj;Jtjw;fhfg; gad;gLj;jg;gLk; xU KiwikahFk;.
Mjyhy; khztu;fSf;F mUfpy; ,Ue;J mtu;fSila gyq;fisAk; gytPdq;
fisAk; ,dq;fz;L mtw;wpw;Fg; gupfhuk; fz;lthW khztu;fis mtu;fsJ
cr;r tsu;r;rp kl;lj;ij milar; nra;tjw;;fhfg; gad;gLj;jf;$ba xU Ntiyj;
jpl;lKkhFk;.
fw;wy; - fw;gpjj
; w; nrad; %yk;> Njly; nrad;Kiwapdg
; hy; khztu;fs; topgg; Lj;jg;
gLfpd;wdu;. ghlrhiyia mbg;gilahff; nfhz;l fzpg;gl P L
; Ntiyj;jpl;lj;ijr;
nraw;gLj;Jk;NghJ khztu;fspilNa Mrpupau; nrd;W mtu;fs; nra;Ak; Ntiy
fis mtjhdpj;J topfhl;liy toq;fpr; nraw;gly; Ntz;Lk; vd vjpu;ghu;f;fg;
gLfpd;wJ. ,q;F khztu;fs; njhlu;r;rpahf fzpg;gPl;Lf;F cs;shf;fg;gLtNjhL
khztuJ Mw;wy;> mgptpUj;jp vd;gd vjpu;ghu;j;jthW eilngWfpd;wjh vd;gij
Mrpupau; cWjpg;gLj;jpf; nfhs;sy; Ntz;Lk;.
khztUf;F jf;f mDgtq;fisg; ngw;Wf;nfhLj;J> mtw;iw mtu;fs; rupahfg;

ngw;Wf; nfhz;lhu;fsh vd cWjpg;gLj;jy; fw;wy; - fw;gpj;jy; Clhf epfo
Ntz;Lk;. mj;NjhL mjw;Fj; jf;f topfhl;ly; toq;fg;gl Ntz;Lk;. fzpg;gPl;by;
<Lgl;Ls;s Mrpupau;fs; jkJ khztu;fSf;F ,uz;L tifahd topfhl;ly;fis
toq;f KbAk;. mit gpd;D}l;ly;> Kd;D}l;ly; vd;gdthFk;.
185
khztu;fspd; gytPdq;fisAk; ,ayhikfisAk; fz;lwpe;jNghJ mtu;fsJ
fw;wy; gpur;rpidfis eptu;j;jpg;gjw;fhfg; gpd;D}l;liyAk; khztu;fspd; jpwik
fisAk; Mw;wy;fisAk; ,dk; fhZk;NghJ mtw;iw Nkd;gLj;j Kd;D}l;liyAk;
toq;FtJk; Mrpupaupd; flikahFk;.
fw;wy; - fw;gpj;jy; nrad;Kiwapd; ntw;wpf;fhf ghlnewpapd; Nehf;fq;fSs; ve;j

Nehf;fj;ij ve;j kl;lj;jpy; epiwNtw;w Kbe;jJ vd;gij ,dq;fhzy;> khztu;
fSf;F mtrpakhfpd;wJ. fzpg;gPLfs; %yk; khztu;fs; mile;Js;s Nju;r;rp
kl;lq;fisj; jPu;khdpj;jy; MrpupauplkpUe;J vjpu;ghu;f;fg;gLfpd;wJ. khztu;fs;>
Mrpupau;fs;> rk;ge;jg;gl;l NtW gpuptpdu;fSf;F khztu;fspd; Kd;Ndw;wk; gw;wpa
jfty;fis mwptpg;gjw;F Mrpupau; Kida Ntz;Lk;. ,jw;Fg; gad;gLj;jf;$ba
kpfTk; nghUj;jkhd Kiw> njhlu;r;rpahf khztiu kjpg;gPl;Lf;F cl;gLj;j
tha;g;gspf;Fk; ghlrhiy kl;l fzpg;gPl;L KiwahFk;.
Nkw;gb Nehf;fj;Jld; nraw;gLk; Mrpupau;fs; jkJ fw;gpj;jy; nrad;KiwiaAk;

khztu;fspd; fw;wy; nrad;KiwiaAk; NkYk; tpidj;jpwd; kpf;fjhf;Ftjw;F
tpidj;jpwd; kpf;f fw;wy; - fw;gpj;jy;> kjpg;gply; Kiwfisg; gad;gLj;j Ntz;Lk;.
,J njhlu;ghf Mrpupau;fSf;Fk; khztu;fSf;Fk; gad;gLj;jj;jf;f mZFKiw
tiffs; rpy fPNo jug;gl;Ls;sd. ,it ePz;lfhykhf Mrpupau;fSf;F Njrpa
fy;tp epWtdj;jpdhYk;> guPl;irj; jpizf;fsj;jpdhYk; tpsf;fkspf;fg;gl;l
KiwfshFk;. vdNt> mit njhlu;ghf ghlrhiyj; njhFjpiar; Nru;e;j
Mrpupau;fs; Nghjpa mwpt+l;lk; ngw;wpUg;gu; vd vjpu;ghu;f;fg;gLfpd;wJ. me;j
mZFKiw tiffs; tUkhW:
1. xg;gilfs;
2. nraw;wpl;lq;fs;
3. mstha;Tfs;
4. Njbaha;Tfs;
5. mtjhdpg;Gf;fs;
6. fz;fhl;rp / Kd;itj;jy;fs;
7. fsr; Rw;Wyhf;fs;
8. FWfpa vOj;Jg; guPl;irfs;
9. mikg;Gf; fl;Liufs;
10. jpwe;j E}y; Nrhjidfs;
11. Mf;fr; nraw;ghLfs;
12. nrtpkLj;jy; Nrhjidfs;
13. nra;Kiwr; nraw;ghL
14. Ngr;Rf;fs;
186
15. Ra Mf;fq;fs;
16. FOr; nraw;ghLfs;
17. vz;zf;fUg; glq;fs;
18. ,ul;ilg; gjpT - N[u;dy;
19. Rtu;g; gj;jpupiffs;
20. tpdh - tpil epfo;r;rpfs;
21. tpdh - tpilg; Gj;jfq;fs;
22. tpthjq;fs;
23. FOf; fye;Jiuahly;fs;
24. fUj;juq;Ffs;
25. Maj;jkpd;wpa cldbr; nrhw;nghopT
26. ghj;jpuNkw;W ebj;jy;
mwpKfk; nra;ag;gl;Ls;s Nkw;gb fw;wy; - fw;gpjj

; y;> kjpgg
; l
P L
; Kiwfs; midj;ij
Ak;> vy;yh ghlq;fspdJk; vy;yh myFfSf;fhfTk; gad;gLj;j KbAk; vd
vjpu; ghu;f;fg;gltpy;iy. jkJ ghlj;jpw;Fk; Fwpj;j ghl myfpw;Fk; nghUj;jkhd
tiffisj; njupT nra;J nfhs;tjw;F mwpt+l;lk; ngw Ntz;Lk;. mjw;fika
mtw;iwj; njupT nra;J nfhs;sTk; Ntz;Lk;.
,e;j Mrpupau; mwpTiug;G topfhl;bapy; jkJ khztu;fspd; fw;wy; Kd;Ndw;wj;ij

fzpg;gplg; gad;gLj;jf;$ba fw;wy; - fw;gpj;jy; kw;Wk; fzpg;gPl;L tiffs;
gw;wpf; Fwpg;gplg;gl;Ls;sd. Mrpupau;fs; jkJ khztu;fspd; Kd;Ndw;wj; jpw;fhf
mtw;iwj; jf;fthW gad;gLj;jy; Ntz;Lk;. ,tw;iwg; gad;gLj;jhJ jtpu;j;jy;
khztu; jkJ mwpthw;wy; kw;Wk; cs vOr;rp> cs ,af;fj; jpwd;fis tsu;jJ ; f;
nfhs;tjw;Fk; mtw;iw ntspg;gLj;Jtjw;Fk; jilahf mikAk;.
187
fw;wy; - fw;gpjj
; y; kjpgg
; PlL
; j; jpll
; q;fs;
kjpgg
; PlL
; j; jpll
; k;: 10
(1) kjpg;gPl;Lr; re;ju;g;gk; : Kjyhk; jtiz (juk; 13)
(2) cs;slf;fg;gLk;
Nju;rr
; pkl;lq;fs; : Nju;r;rpkl;lk; 12.1 ,ypUe;J 12.7 tiu
(3) fUtpf;fhd
ghlg; gug;Gf;fs; : • 1995 Mk; Mz;L 15 Mk; ,yf;f
fzf;fPl;Lf; fzf;fha;T epakr;rl;lk;.
• ,yq;if fzf;fPl;L epakk; 03
(4) fUtpapd; jd;ik : E}y; xd;W ntspapLjy;.
(5) fUtpapd; Nehf;fq;fs; :

• epakq;fspd; Nehf;fq;fis Fwpg;gpl;L mtw;wpd; gjq;fis tiutpyf;
fzg;gLj;Jthu;.
• epakq;fspd; gad;ghl;bid cjhuzq;fs; %yk; Kd;itg;ghu;.
• cupa ntspg;gLj;jy;fis cjhuzq;fs; %yk; fhl;Lthu;.
• gy;NtW %yq;fisg; gFg;gha;tjd; %yk; cupa jfty;fis Nrfupgg; hu;.
• Kiwahd Gj;jfnkhd;wpidj; jahupf;Fk; jpwidg; ngWthu;.
(6) fUtpapidr; nraw;gLj;Jtjw;fhd MNyhridfs; :
MrpupaUf;fhd MNyhridfs; :
• nraw;ghL 12.1 ,d; njhlf;fj;jpNyNa E}y; ntspaL
P njhlu;ghf khztu;
fis mwpar; nra;aTk;.
• Gs;sp toq;Fk; epajpfisAk; mwpar; nra;aTk;.
• FOr; nraw;ghnlhd;whfr; nraw;gLj;jTk;.
188
• jfty;fisj; Njbawptjw;fhf E}y;epiyag; gad;ghl;by; khztu;fis
<LgLj;jTk;. mNjNghd;W md;whlk; gj;jpupiffspy; ntspaplg;gLk;
epjpf; $w;Wf;fspd; Nru;fi
; fapid xOq;FgLj;Jtjw;F khztu;fSf;F
topfhl;lTk;. mNjNghd;W Njitahd jfty;fisg; ngw;Wf; nfhs;tjw;
fhf ghl mbg;gil tplaq;fisf; nfhz;l rQ;rpiffs;> Gj;jfq;fs;
vd;gtw;iwg; gad;gLj;Jtjpy; <LgLj;jTk;.
• FOr; nraw;ghnlhd;whf Nkw;nfhs;Sk;NghJ gy;NtWgl;l jiyg;Gf;fis
FOf;fSf;Fg; ngw;Wf; nfhLf;fTk;. (Mff; Fiwe;jJ epakq;fs; %d;iw
ahtJ cs;slf;Fk; tifapy;)
• Gj;jfj;ijj; jahupf;Fk;nghOJ gpd;tUk; mbg;gil tplaq;fis
cs;slf;fpj; jahupg;gjw;F MNyhrid toq;fTk;.
• jiyg;Gk;> Nkyl;il cUthf;fKk;
• Kd;DiuAk; ed;wpAiwAk;
• cs;slf;fKk; KfTiuAk;
• mj;jpahaq;fis NtWgLj;jy;
• Jiz %yq;fs;
• crhj;Jiz - Gj;jfj;jpd;
• gad;gLj;jg;gl;l nrhw; gpuNahfq;fs; (jkpo; / Mq;fpyk;)
,uz;L thuq;fs; mstpy; toq;fTk;.
• thuj;jpw;nfhU Kiw FOf;fspd; Ntiyapid Nkw;ghu;itf;F
cl;gLj;jTk;.
• njupT nra;j jpdnkhd;wpy; E}Yf;Fg; Gs;sp toq;fTk;.
• nghUj;jkhd $l;lnkhd;wpy; Gj;jfj;jpid ntspapLtjw;fhd fUkq;
fisj; jahu;g;gLj;jTk;.
khztUf;fhd MNyhridfs; :
• FOr; nraw;ghnlhd;whf Nkw;nfhs;sg;gLtJld; FOf;fspd; mq;fj;jtu;
fspilNa nghUj;jkhd tifapy; nraw;wpl;lq;fisg; gfpu;e;J
nfhs;sTk;.
• Njitahd jfty;fis Njbawptjw;F E}y;epiyaj;ijg; gad;gLj;jTk;.
• Fwpj;j jpfjpapy; Gj;jfj;jpid Mrpupauplk; rku;g;gpf;fTk;.
• nghUj;jkhd $l;lnkhd;wpy; Gj;jfj;ij ntspapLtjw;F Maj;jkhfTk;.
189
(7) kjpg;gPl;L epajpfs; :
• rupahf Nehf;fq;fis ,dq;fhz;gjw;Fg; gjq;fis tiutpyf;fzg;
gLj;Jjy;.
• fzf;fPl;Lr; nrad;Kiwfisf; fhl;Ljy;.
• cupa ntspg;gLj;jy;fis ,dq;fz;L Kd;itj;jy;.
• gy;NtW %yq;fisAk;> E}y;fisAk; gad;gLj;Jjy;.
• Mf;fg+u;tkhd jd;ik
• E}ypidj; jahupj;jy;
• nkhopg; gad;ghL
• jfty;fis xOq;fikj;jy;
(8) Gs;spg;guk;gy; : • kpfed;W 04

• ed;W 03
• kj;jpkk; 02
• tpUj;jpaila Ntz;Lk; 01
190
fw;wy; - fw;gpjj
; y; kjpgg
; PlL
; j; jpll
; q;fs;
kjpgg
; PlL
; j; jpll
; k;: 11
(1) kjpg;gPl;Lr; re;ju;g;gk; : Kjyhk; jtiz (juk; 13)
(2) cs;slf;fg;gLk;
Nju;rr
(3) fUtpf;fhd
ghlg; gug;Gf;fs; : • tiuaWf;fg;gl;l nghJf; fk;gdp
nahd;wpd; rl;lg; gpd;dzp.
• gq;F toq;fypd; eilKiwfs;
• epYitg; gq;Ffis kPs toq;fy;.
• cgfhug; gq;F toq;fYk;> cupj;J
toq;fYk;.
• cs;sfg; gad;ghl;bw;fhf epjpf;
$w;Wf;fisj; jahupj;jy;.
• gpurpj;jg;gLj;Jtjw;fhf epjpf;
$w;Wf;fisj; jahupj;jy;.
• tUkhdf;$w;W
• Ie;njhif
• cupik khw;wy; $w;W
• fhRg;gha;r;ry; $w;W
• fzf;fPl;Lf; nfhs;iffSk;
fzf;fPl;Lf; Fwpg;GfSk;.
(4) fUtpapd; jd;ik : xg;gPl;L uPjpahd kjpg;gPL

• fk;gdpfs; rl;lk;> fk;gdpfs; tiffs;> fk;gdpnahd;iwf; $l;bizj;jy;>
fk;gdpfspd; rl;l%yq;fis ,dq;fhzy;.
• gq;F %yjdj;ij Nru;j;Jf; nfhs;Sk; eilKiwfis cjhuzq;fs;
%yk; fhl;Ljy;.
• ,yq;if fzf;fl P L
; epakk; 03 w;fika fk;gdpfspd; epjpf;$w;Wf;fisj;
jahupg;ghu;.
191
• Nju;r;rpkl;lk; 13.1 njhlf;fj;jpNyNa fzpg;gPl;Lj; jpl;lj;jpid khztu;
fSf;F mwpKfg;gLj;jTk;.
• fle;j 2002 njhlf;fk; 2007 tiu f.ngh.j. (c.ju) tpdhg;gj;jpuq;fspy;
fk;gdpfs; fzf;fl P L
; ld; ,ize;j kjpgg
; l
P b
; w;Fl;gLj;jg;gl;l ,izg;gj;jpu
njhFjpnahd;wpidr; Nrfupj;j ghlj;jpl;lj;jpw;F cl;glhj myFfis
mfw;wp vQ;rpaij 2007 Mk; Mz;L 7k; ,yf;ff; fk;gdpr; rl;lq;fSf;Fk;
fzf;fPl;L epakq;fSf;Fk; Vw;g kPs;fl;likj;J mjw;F kPs mjw;fhd
tpilfis Kd;itj;J xg;gPl;L uPjpahd kjpg;gPl;Lld; mwpf;ifnahd;wp
idj; jahupg;gjw;F khztu;fis jahu;g;gLj;jTk;.
• jdpahs; nraw;ghnlhd;whfr; nraw;gLj;jTk;.
• Njitahd jfty;fis ngw;Wf; nfhs;tjw;F rfy nraw;ghLfspd;
NghJk; khztu;fSf;F mwpTWj;JtJld; Njitahd re;ju;g;gq;fspy;
E}y; epiyaq;fisg; gad;gLj;Jtjpy; khztu;fis <LgLj;jTk;.
• 2007 Mk; Mz;L 7 Mk; ,yf;ff; fk;gdpr; rl;lj;jpidAk;> fzf;fPl;L
epakq;fisAk; mbg;gilahff; nfhz;L xt;nthU tpdhf;fspdJk;
NtWghLfis ,dq;fhZk; NghJ mtw;wpwF ; cjhuzq;fis Kd;itg;g
jw;F khztu;fSf;F mwpTWj;jy; toq;fTk;. mj;Jld; gq;F toq;fy;>
epYitAk; kPstoq;fYk;> Kd;dhy; gq;fhsu;fSf;Fg; gzk; nrYj;Jjy;
Nghd;witfs; njhlu;ghf tpNrl ftdk; nrYj;jr; nra;aTk;.
• xt;nthU thuj;jpYk; njupT nra;ag;gl;l jpfjpnahd;wpy; mtw;iw
Nkw;ghu;it nra;jy;.
• xd;gJ thuq;fisf; cs;slf;fpajhf fhyk; toq;fg;gl;L ,Wjp thuj;jpy;
Fwpg;gplg;gLk; jpfjpapy; kjpg;gPl;L mwpf;ifapid Kd;itf;fr; nra;jy;.
• Mrpupaupd; MNyhridf;Nfw;g fplb ; a tpdhg;gj;jpuj; njhFjpnahd;wpidr;
Nru;j;Jf; nfhs;sTk;.
• fk;gdpfs; rl;lj;jpw;Fupa ghltplaq;fis cs;slf;fpa Gj;jfq;fs;>
jfty;fs; Nghd;witfis E}y;epiyaj;ijg; gad;gLj;Jtjd; %yk;
Fwpj;j egu;fs; ngw;Wf; nfhs;sTk;.
• 2007 Mk; Mz;L 7 Mk; ,yf;ff; fk;gdpfs; rl;lk; fzf;fl P L
; epakq;fs;
vd;gitfs; njhlu;ghd tpsf;fnkhd;Wld; fk;gdpfs; fzf;fl P L
; tpdhj;
njhFjpfspy; fhzg;gLk; NtWghLfis ,dq;fhzTk;.
• mt;thW ,dq;fz;l NtWghLfSf;Nfw;g tpdhf;fis kPs xOq;fikj;J
mjw;fhd tpilfis cUthf;fTk;.
192
• ,dq;fz;l NtWghLfis cjhuzq;fSld; xg;gl P L
; uPjpahd mwpf;if
nahd;wpid Kd;itf;fTk;.
• xd;gJ thuq;fspd; gpd;du; Fwpj;j jpfjpapy; mwpf;ifapid Mrpupauplk;
xg;gilf;fTk;.

• fk;gdpfs; fzf;fPl;bw;Fupa rl;lg; gpd;dzpfisg; gFg;gha;T nra;jy;.
• gq;F %yjdj;ijg; ngw;Wf; nfhs;tjw;fhd nfhLf;fy; thq;fy;fisg;
gjpT nra;jy;.
• epjpf; $w;Wf;fisj; jahupj;jy;.
• NtWghLfis ,dq;fz;L mtw;iw cWjpgg ; Lj;Jtjw;fhd jfty;fis
Kd;itj;jy;.
• jfty;fisr; rupahf xOq;fikj;jy;.

• ed;W 03
• kj;jpkk; 02
193
fw;wy; - fw;gpjj
; y; kjpgg
; PlL
; j; jpll
; q;fs;
kjpgg
; PlL
; j; jpll
; k;: 12
(1) kjpg;gPl;Lr; re;ju;g;gk; : ,uz;lhk; jtiz (juk; 13)
(2) cs;slf;fg;gLk;
Nju;rr
(3) fUtpf;fhd
ghlg; gug;Gf;fs; : • ,yhgj;jd;ik tpfpjq;fs;
• jputj;jd;ik tpfpjq;fs;
• epjp epiyg;G tpfpjq;fs;
• epjpapd; NghJkhd jd;ik tpfpjq;fs;
• fhRg;gha;r;ry; tpisjpwd; tpfpjq;fs;
(4) fUtpapd; jd;ik : “cldbg; Ngr;R”

• jPu;khdk; vLf;Fk; Kiwnahd;whf gad;gLj;jg;gLgit epakq;fshFk;
vdf; Fwpg;gpLtu;.
• fk;gdpapd; xt;nthU JiwapYk; ntt;NtWgl;l Nghf;Ffs; fhzg;gL
fpd;wd vd;gij tpfpjq;fs; %yk; NtWgLj;jpf; fhl;Lthu;.
• fzf;fPl;L epakq;fspd; %yk; Nghf;Ffs; Kd;itg;ghu;.
• xg;gPl;bd; %yk; rupahd jfty;fis Nrfupg;ghu;.
• rupahd jfty;fspD}lhfj; jPu;khdk; vLg;ghu;.
• nraw;ghL 14.1 njhlf;fj;jpd;NghJ ,k; kfpo;r;rpfukhd fzpg;gPl;Lj;
jpl;lk; njhlu;ghf khztu;fis mwpar; nra;aTk;.
• Gs;sp toq;Fk; epajpfis khztu;fSf;F Kd;itf;fTk;.
• FOr; nraw;ghnlhd;whfg; gad;gLj;jTk;.
• fk;gdpnahd;wpd; tUlhe;j mwpfi
; fapid Ie;J FOf;fspilNa nghUj;j
khd Kiwfspy; gfpu;e;jspf;fTk;.
• nraw;ghL 14.1 njhlf;fj;jpNyNa ,t;twpf;ifapyhd FOf;fSf;Fg;
ngw;Wf; nfhLj;J xt;nthU nraw;ghl;bYk; (14.2> 14.3> 14.4> 14.5)
<Lgl;bUf;Fk; nghOJ cupa tpfpjq;fis fzpg;gplr; nra;aTk;.
194
• cldbg; Ngr;Rf;Fj; Njitahd jfty;fis ngw;Wf; nfhs;tjw;Ff;
fsg; Gj;jfnkhd;iwg; gad;gLj;Jtjw;F MNyhrid toq;fTk;.
• FOr; nraw;ghL njhlu;ghfj; jPu;khdk; vLf;fTk;.
• Fwpj;j jpfjpnahd;wpy; vOkhwhf ngw;Wf; nfhLf;fg;gLk; fzf;fPl;L
tpfpjq;fspy; cldbg;
xU Jiwf;Fupa tpfpjq;fs; njhlu;ghf “cldbg;
pid” g; NgRtjw;F Maj;jg;gLj;jTk;.
Ngr;rpid
• fsg; Gj;jfnkhd;wpidg; gad;gLj;jTk;.
• xt;nthU nraw;ghl;bd; ,WjpapYk; cupa tpfpjq;fisf; fzpg;gplTk;.
• vOkhwhff; fpilf;fg; ngWk; jiyg;gpid FOtpd; rfy mq;fj;jtu;
fspdJk; <Lghl;Lld; Kd;itg;gjw;F Maj;jkhfTk;.
• Ngr;rpid rku;gg; pfF
; k; nghOJ gpdt
; Uk; Jiwfis mjpy; cs;slf;fTk;.
• Kd;ida tUl epiyik
• epfo;fhy tUl epiyik
• xg;gply;
• fhzg;gl Ntz;ba epiyik
• KbTk;> Kd;nkhopTfSk;

• fzf;fPl;L tpfpjq;fis ngaupl;L mwpKfg;gLj;jy;.
• xt;nthU JiwfisAk; ,dq;fz;L cupa tpfpjq;fis NtWgLj;jpf;
fhl;Ljy;.
• tpfpjq;fisf; fzpg;gpl;L Nghf;fpidf; fhl;Ljy;.
• jfty;fis Kiwahfr; Nru;j;jy;.
• xUikg;ghl;Lld; Ntiyfisg; gfpu;e;J nfhz;L Kd;itj;jy;.

• ed;W 03
• kj;jpkk; 02
195
fw;wy; - fw;gpjj
; y; kjpgg
; PlL
; j; jpll
; q;fs;
kjpgg
; PlL
; j; jpll
; k;: 13
(1) kjpg;gPl;Lr; re;ju;g;gk; : ,uz;lhk; jtiz (juk; 13)
(2) cs;slf;fg;gLk;
Nju;rr
(3) fUtpf;fhd
ghlg; gug;Gf;fs; : • nghUs; fl;Lg;ghl;Lr; nrad;Kiw
• Copau; Neuj;jpid gjpT nra;tjw;fhd
%yq;fs;
• $ypapidf; fzpg;gPL nra;jy;.
• rk;gsg;gl;baypidj; jahupj;jYk;
mjpy; gjpT nra;jYk;.
(4) fUtpapd; jd;ik : “rpwpa rQ;rpifnahd;W”

• nghUs;> Copau; fl;Lg;ghl;Lr; nrad;Kiwfis mwpKfg;gLj;jy;.
• nghUs;> Copau; fpuaq;fis mwpf;ifg;gLj;Jjy;.
• nghUs;> Copau; fpuaq;fisg; gjpT nra;jy;.
• gy;NtW jpwd;fisf; fhl;rpg;gLj;jy;.
• nghJ xUikg;ghl;bD}lhfg; nghJthdij ntspg;gLj;jy;.
• nraw;ghL 15.3 njhlf;fj;jpd;NghJ ,k; kfpo;r;rpfukhd fzpg;gPl;Lj;
jpl;lk; njhlu;ghf khztu;fis mwpar; nra;aTk;.
• nraw;ghL 15.6 KbAk; tiu ghltplaq;fis Nru;gg ; jw;F khztu;fSf;F
MNyhrid toq;fTk;.
• jdpahs; nraw;wpl;lnkhd;whfr; nraw;gLj;jTk;.
• rpwpa rQ;rpifnahd;wpy; cs;slq;f Ntz;ba ghltplaq;fSf;Fupa
gpd;tUk; gFjpfs; cs;slf;fg;gly; Ntz;Lk; vd;gij mwpTWj;jTk;.
• epuy; fbjk;
• FWq;fij
• $w;Wf;fs;
• jhsya ehlfnkhd;W
196
• vz;zf;fU tiuglk;
• rpj;jpuf; fijnahd;W
• FWf;nfOj;J
• ,yf;F tpdhg;gj;jpunkhd;W
• ftpij tFg;nghd;W
• Gjpa jfty;fs;
• ,izaj; jfty;fis Kd;itj;jy;
• FOf; fye;Jiuahlnyhd;W
• NtW
• rpwpa rQ;rpifapidj; jahupg;gjw;fhd jpfjpnahd;wpidf; Fwpg;gplTk;.
jdpahs; nraw;wpl;lkhfg; g+uzg;gLj;jg;gl;l fbjq;fis xd;WNru;j;J
cupa jpUj;jq;fis Nkw;nfhz;L epajpfspd; mbg;gilapy; Gs;spfis
toq;fTk;.
• vOkhw;whf toq;fg;gl;l jiyg;Gf;fhd fbjk; my;yJ cupa Mf;fq;
fisj; jahupgg; jw;F nraw;ghL 15.3 njhlf;fk; 15.6 tiuapy; fhzg;gLk;
cupa ghltplaq;fis mbg;gilahff; nfhs;sTk;.
• xg;gilf;fg;gLk; jiyg;gpid Mf;fuPjpahf Nkw;nfhz;L g+uzg;gLj;jTk;.
• Mf;fj;Jld; cq;fsJ rpwpa Gifg;glnkhd;wpidAk; cupa gjtpapidAk;
Fwpg;gpl;L Mrpupauplk; xg;gilf;fTk;.
• Mrpupaupdhy; Fwpg;gplg;gLk; jpfjpapy; rfy Mf;fq;fisAk; xd;W
Nru;j;J xUikg;ghl;Lld; tUlj;jpw;fhd rpwpa rQ;rpifnahd;wpidj;
jahupj;J nghUj;jkhd ngaupid ,lTk;.
• Mrpupau; MNyhridfSf;Nfw;g nraw;ghl;by; <LgLj;jTk;.

• ed;W 03
• kj;jpkk; 02
197
fw;wy; - fw;gpjj
; y; kjpgg
; PlL
; j; jpll
; q;fs;
kjpgg
; PlL
; j; jpll
; k;: 14
(1) kjpg;gPl;Lr; re;ju;g;gk; : %d;whk; jtiz (juk; 13)
(2) cs;slf;fg;gLk;
Nju;rr
(3) fUtpf;fhd
ghlg; gug;Gf;fs; : • ePz;lfhyj; jPu;khdk; vLf;Fk;
nraw;ghL
• khw;W %yjd KjyPl;L topfis
gy;NtW El;g Kiwfspd; %yk;
kjpg;gply;.
• khw;W topfspy; nghUj;jkhd
jpl;lj;jpid njupT nra;jy;.
(4) fUtpapd; jd;ik : ek;gfj;jd;ik nfhz;l Ma;twpfi

; fnahd;W

• ftdj;ij <u;f;ff;$ba rpwg;ghd ngWNgw;Wldhd KjyPnlhd;wpidj;
njupT nra;jy;.
• %yjdf; fpuak; Fiwthf ,Uf;ff;$ba tifapy; KjyPlb ; idj; njupT
nra;jy;.
• epWtdj;jpd; vjpu;fhyg; ghJfhg;gpidAk; vjpu;fhyj;jpy; cUthff;$ba
khw;wq;fSf;Fg; nghUe;jf;$ba tifapy; %yjd KjyPlb ; idj; njupT
nra;jy;.
• Nju;r;rpkl;lk; 17.1 njhlf;fj;jpd;NghNj kfpo;r;rpfukhd kjpg;gPl;Lj;jpl;lk;
njhlu;ghfTk;> Gs;sp toq;Fk; epajpfs; njhlu;ghfTk; khztu;fSf;F
mwpTWj;jTk;.
• jdpahs; nraw;wpl;lnkhd;whfr; nraw;gLj;jTk;.
• %yjd KjyPlL ; r; re;ju;gg
; q;fis khztu;fspD}lhf fl;bnaOg;Gtjw;
fhd MNyhridfis toq;fTk;.
• mbg;gil KjyPl;Lg; ngWkjpfis kPsg; ngwf;$ba fhyj;jpidf;
fzpg;gjpy; khztu;fis <LgLj;jTk;.
198
• gzj;jpd; fhyg; ngWkjp njhlu;ghf khztu;fis mwpar; nra;J
khztu;fspd; vjpu;ghu;gG
; f; fhRg;gha;rr
; ypd;NghJ epfo;fhyg; ngWkjpf;F
toq;fg;gl;l fopTf;fhuzpfF ; Vw;g fz;Lgpbg;gjpy; mtu;fis <LgLj;jTk;.
• Mff; Fiwe;jJ ,U khztu;fs; tPjk; gad;gLj;jp mtutu; ngw;Wf;
nfhz;l ,Wjpg; ngWNgWfis xg;gpLtjpy; mtu;fis <LgLj;jTk;.
• mt;tpU khztu;fspd; KjyPLfspy; kpfTk; nghUj;jkhd KjyPL
njhlu;ghf jPu;khdj;jpw;F tUtjw;F ,lk; nfhLf;fTk;.
• Mrpupau; MNyhridfSf;Nfw;g cq;fshy; Nkw;nfhs;sf;$ba nraw;
wpl;lj;jpidg; ngauplTk;.
• Mrpupaupdhy; Fwpf;fg;gLk; mbg;gil KjyPlb ; w;Nfw;g vjpu;ghu;gG
; f; fhRg;
gha;r;rypidj; jpl;lkplTk;.
• mbg;gil KjyPlb ; id kPsg; ngw;Wf; nfhs;sf;$ba fhyj;jpid (kPsg;
ngWk; fhyk;) jPu;khdpf;fTk;.
• nraw;wpl;lj;jpid Njwpa epfo;fhyg; ngWkjpf;F Vw;g kjpg;gPl;bw;F
cl;gLj;jTk;.
• ePq;fs; ngw;Wf; nfhz;l ngWNgw;wpid kw;Nwhu; khztu; ngw;Wf;
nfhz;l ngWNgw;Wld; xg;gplL ; kpfTk; nghUj;jkhd KjyPlL ; topapidj;
jPu;khdpf;fTk;.

• KjyPl;Lr; re;ju;g;gq;fis ,dq;fhzy;.
• fhRg; gha;r;rypid rupahfj; jpl;lkply;.
• kPsg;ngWk; fhyj;jpidf; fzpg;gply;.
• Njwpa epfo;fhyg; ngWkjpapidf; fzpg;gply;.
• xg;gpl;Lj; jPu;khdk; vLj;jy;.

• ed;W 03
• kj;jpkk; 02
199

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fzf;fPL

Mrpupau; mwpTiug;G topfhl;b

tzpff; fy;tpj; Jiw

Mrpupau; mwpTiug;G topfhl;b

tzpff; fy;tpj; Jiw

 Njrpa fy;tp epWtfk;

tzpff; fy;tpj; Jiw

2007k; Mz;by; juk; 6> juk;10 vd;gtw;wpy; mwpKfk; nra;ag;gl;l Nju;r;rpfis

fiyj; jpl;lk; tbtikg;Nghuhy; fdp\;l ,ilepiy (6-9) rpNu\;l ,ilepiy (10-

vdpDk; f.ngh.j cau;ju tFg;Gf;Fupa ghlj;jpl;lq;fSk; Mrpupau; mwpTiug;G

jhk; gad;gLj;Jk; fw;gpj;jy; mZFKiw kfpo;r;rp mspg;gjhfTk; tpidj;jpwd;

,e;j Mrpupau; mwpTiug;G topfhl;b Mrpupau;fSf;F ,d;wpaikahj xU ife;E}yhf

fyhepjp cghyp Nrju

,e;j Mrpupau; mwpTiug;G topfhl;b 2010 Mk; Mz;L njhlf;fk; 13 Mk;

,q;F jug;gl;Ls;s cj;Njr nraw;ghLfs; ePq;fs; Mf;fG+u;tkhd Mrpupau;

13Mk; juj;jpy; ,g;ghlj;ijf; fw;fj; njhlq;Fk; cq;fs; khztu;fSf;F

,e;j Mrpupau; mwpTiug;G topfhl;biaj; jahupg;gjpy; gq;fspg;Gr; nra;j

tpky; rpak; g yhnfhl

murpdhy; rfy ghlrhiy khztu;fSf;Fk; ghlE}y;fs; ,ytrkhf toq;fg;gLt

ghlj;jpl;lj;jpy; Fwpg;gplg;gl;Ls;s Nju;r;rpfis khztu;fs; milAk; nghUl;L

jw;fhy cyfpd; rthy;fis ntw;wpnfhs;Sk; khztu; guk;giunahd;iw cUthf;

lgps;A. vk;. vd;. N[. G];gFkhu

fy;tp ntspaPl;Lj; jpizf;fsk;

MNyhrid : jpU. tpky; rpak;gyhq;nfhl> cjtpg; gzpg;ghsu; ehafk;>

jpl; l kplYk; ,izg; G k; :

ghlj; j pl; l f; FO:

jkpo; nkhopngau; g ; G cjtp:

gzpg;ghsu; ehafj;jpd; nra;jp ..................................................................... iii

fw;wy;NgWfSk;> khjpupr; nraw;ghLfSk; ................................................. 01 - 183

ghlrhiyia mbg;gilahff; nfhz;l kjpg;gPLfs; ................................ 184 -199

Nju;r;rpkl;lk; 12.1 : ,yq;iff; fzf;fPl;L epakq;fspd; rl;luPjpahd

• 1995k; Mz;L 15 Mk; ,yf;f ,yq;iff; fzf;fPl;L> fzf;fha;T epakq;fs;

fw;wy; - fw;gpj;jy; nranyhOq;Ffs;:

• tzpfnkhd;wpd; 2009.03.31k; jpfjpapy; fhzg;gl;l ,Wjpr; ruf;fpUg;Gf;

• fzf;fPl;bd; %yk; Kd;itf;fg;gLk; jfty;fs; cz;ikahdjhfTk; epaha

• gpd;tUk; jiyg;Gf;fSs; xt;nthU FOf;fSf;Fk; fpilf;Fk; jiyg;gpd;

ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;:

• Fwpg;ghf ,dq;fz;l Kaw;rpahz;ikfspy; tpahghu epWtdnkhd;W epjpf;

• 1995 Mk; Mz;L 15 Mk; ,yf;f ,yq;iff; fzf;fPl;L> fzf;fha;Tr;

,yq;ifg; gl;laf; fzf;fhsu; epWtdj;jpd; njhopw;ghLfSf;fhd

• jifikfisg; ngw;Wf; nfhLg;gjw;Fg; guPl;irfis elhj;JjYk; mjw;Fj;

• khztu; fy;tpg; gapw;rp> Nkw;ghu;it> fl;Lg;ghL vd;gtw;iw Nkw;nfhs;sy;.

• njhopy;rhu; epakq;fisr; rupahf elhj;jpr; nry;tJld; epakq;fisg; Ngzpr;

• fzf;fPLk; mjw;Fupa ghlq;fs; njhlu;gpYk; Ma;Tfs; nra;tjw;F Cf;fg;

• njhopy;rhu; eyd;fisAk; jd;dk;gpf;ifAk; ghJfhj;jy;

• 1995 Mk; Mz;L 15 Mk; ,yf;f ,yq;iff; fzf;fPL> fzf;fha;T epakr;

• fzf;fPl;Lf; nfhs;iffs;> fzf;fPl;L kjpg;gPL> fzf;fPl;L tOf;fs; vd;gd

fw;wy; - fw;gpj;jy; nranyhOq;Ffs;:

• tiuaWf;fg;gl;l re;Njhrk; fk;gdpapd; 2009.03.31k; jpfjpapy; Kbtile;j

• Nkw;$wg;gl;l jfty;fis mbg;gilahff; nfhz;L gpd;tUk; tplaq;fs;

fw;wy; njhlu;ghf Kd;nkhopag;gLk; MNyhridfs;:

• gpd;tUk; jiyg;Gf;fSs; xt;nthU FOf;fSf;Fk; fpilf;Fk; jiyg;gpd;

• ,yq;iff; fzf;fPl;L epakk; 10 - fzf;fPl;Lf; nfhs;iffs;> fzf;fPl;L

• fzf;fPl;Lf; nfhs;iffs; (Accounting Policies)

• ngWkhdj; Nja;tply; nfhs;if

nfhLf;fy; thq;fy;fs;> epfo;Tfs; njhlu;ghff; Fwpjj ; tplankhd;Wf;Ff;

(1) epjpf;$w;Wf;fspd; jfty;fs; mtw;iwg; gad;gLj;JNthu;fsJ

(2) epjpf; $w;Wf;fs; %yk; Kd;itf;fg;gLk; jfty;fs; gpd;tUk;