71846 V. 4 xfd|f] ah]6 M xfd|f] lhDd]jf/L n]vfk/LIf0f / gful/s cg'udg g]kfndf hjfkmb]lxtf;DaGwL sfo{qmd lk|m8d kmf]/d 1 ;Dkfbg÷n]vg tf/fgfy bfxfn n]vg÷cg'jfb ;f]dgfy nfld5fg] ] rfln;] s'a/ Ps/fh kf7s clg?b| Gof}kfg] 5kfO Joj:yfkg 6L Pg l3ld/] ljz]if wGojfb cfO=aL=kL=-OG6/g];gn ah]6 kf6{gl;{k_ / ljj]s /fds'df/ s[lt M n]vfk/LIf0f / gful/s cg'udg k|sfzs M g]kfndf hjfkmb]lxtf;DaGwL sfo{qmd (PRAN), ljZj a}+s sf7df8f}+sf nflu lk|m8d kmf]/d, yfkfynL, sf7df8f}F k|sfzg ldlt M @)^* r}t !% ;+:s/0f M klxnf] k|sfzgk|lt M !))) lrq M pd]zrGb| clwsf/L l8hfOg M dx]Zj/ k'mofn 2 s[t1tf of] k'l:tsfn] g]kfndf ;fdflhs hjfkmb]xLtfsf] k|j4{gdf ;lqmo x'g vf]lh/x]sf gful/s ;dfhsf ;+3–;+:yfnfO{ jh]6 cg'udg ;DaGwL ljifodf sfd ug{ s]xL 1fg / /rgfTds ;Lkaf/] hfgsf/L lbP/ yk k|]/0ff k|bfg ug{ ;3fp k'¥ofpg]5 eGg] ljZjf; lnPsf] 5' . ljZj a}+ssf] g]kfn sfof{nodf /x]sf] g]kfn hjfkmb]xLtf;DaGwL sfo{qmd (PRAN) sf] ;xof]u tyf OG6/g]zgn ah]6 k|f]h]S6sf] ;xdltdf lk|m8d kmf]/dn] of] nufot rf/j6f o; laifosf k'l:tsf tof/ u/]sf] xf] . rf/}j6f k'l:tsfdf g]kfndf ;fdflhs pQ/bfloTj clej[l4sf nflu ePsf cleofgsf s]xL ;kmn syfx? klg ;dfj]z ul/Psf 5g\ . ah]6 cg'udg, kf/blz{tf / ;]jfsf] k|efjsfl/tf a9fpg Pj+ e|i6frf/hGo 36gfsf] ;TotYo aflx/ Nofpg gful/s txaf6 k|efjsf/L cg'udg ;'? ug{ of] k|of; ;xof]lu x'g] laZjfz lnPsf] 5' . ljZj a}+s g]kfnsf PRAN sfo{qmd k|d'v l/rf8{ xnj] tyf pkk|d'v c~hnL ysfnLn] of] k'l:tsfsf] k|sfzgsf nflu k|bfg ug'{ePsf] cj;/k|lt pxfFx?df xflb{s s[t1tf k| s 6 ub{ 5 ' . cfkm\ g f] k| s fzg Our Money, Our Responsibility sf] g]kfnLdf cg'jfb u/L of] k'l:tsf tof/ ug]{ cg'dlt lbP/ cfO{aLkLsf ljj]s /fds'df/n] k'¥ofpg' ePsf] k|]/0ffbfoL ;xof]u gx'Fbf] xf] t of] sfo{ ;Dej lyPg, d ljj]s /fds'df/ / cfO{aLkLk|lt klg xflb{s wGojfb 1fkg ub{5' . o; sfo{df cg'jfb, ;Dkfbg tyf k'gn]{vgsf] uxg lhDd]jf/L k'/f ul/lbg'x'g] ldq ;f]dgfy nfld5fg] tyf g]kfnL 36gf ;lxt cGo s]xL ;kmntfsf syfx? tof/ ul/lbg'x'g] ldq Ps/fh kf7s k|lt klg d'/Ld'/L wGojfb k|s6 ub{5' . cg'jfb sfo{df ;xof]u ug'{x'g] ldq s'a]/ rfln;]nfO{ xflb{s wGojfb 5 . ;fy} lk|m8d kmf]/dsf sfo{sf/L lgb]{zs s[i0f ;fksf]6f tyf csf{ ldq clg?b| 3 Gof}kfg]sf] k|fl1s d]x]gtsf] klg d xflb{s k|z+;f ub{5' . o;}u/L, k'l:tsfnfO{ cfsif{s agfpg sf6{'g Pj+ lrq agfpg] ldq pd]zrGb| clwsf/L, ;fh;Hhf tyf l8hfOg ul/lbg'x'g] ldq dx]Zj/ k'mofn Pj+ 5fKg] lhDd]jf/L lng'x'g] ldq 6L Pg l3ld/]nfO{ klg xflb{s wGojfb 1fkg ub{5' . tf/fgfy bfxfn cWoIf lk|m8d kmf]/d 4 ljifo;"rL ] ================================================================================= & ljifo k|jz != n]vfk/LIf0f tyf sfg'gL lgu/fgL k|lqmof ==================================!! { r n]vfk/LIfs lgsfox?sf df]8n @= ;jf]R ] =====================================!# s= ;+;bLo df]8]n ================================================================================================!% v= Goflos df]8]n =============================================================================================== !^ u= af]8{ df]8]n ====================================================================================================== !& #= n]vfk/LIf0fsf k|sf/ / ;jf]R { r n]vfk/LIf0f lgsfon] lbg] n]vfk/LIf0f wf/0ff============================================================== !( s= ljQLo n]vfk/LIf0f ===================================================================================== @) v= kl/kfngf n]vfk/LIf0f ================================================================================ @! u= sfo{;Dkfbg n]vfk/LIf0f ========================================================================= @! $= n]vfk/LIf0f k|lqmofdf ;+;b\sf] e"ldsf ====================================== @% %= gful/s ;dfhsf ;+:yfx¿sf] ;lqmo kxndf n]vfk/LIf0f / ;+;b\sf] lgu/fgLsf s]xL pbfx/0fx? ======================================#! s= kmG8/åf/f d]lS;sf]sf] PrcfOeL÷P8\; sf]ifsf] hfFr ===============#@ v= xflsOlnd'n] tfGhflgofsf] n]vfk/LIf0f k|ltj]bgsf] j:t'l:yltnfO{ k|rf/k|;f/ u¥of] ============================================================= #& 5 u= sG;G8{ l;l6hG; ckm cfa|f km/ u'8 ueg{d]G6n] lkmlnlkG;sf] ;fj{hlgs /fhdfu{sf] vr{ n]vfk/LIf0f u¥of] ===$! 3= klAns ;le{; PsfpG6Llaln6L df]lg6/åf/f blIf0f clk|msL lgu/fgL k|0ffnLsf] d"Nofª\sg=========================================== $^ ª= P;LcfOh]n] ch]{lG6gfdf ;+;bLo n]vfk/LIf0fsf ;'emfjnfO{ k/LIf0f u¥of] ===========================================================================%% r= l;l6hG; sf]Pln;g km/ Osf]gf]lds hl:6;n] blIf0f sf]l/ofsf] e|i6frf/sf] cg';Gwfg u¥of] ========================================== %^ ^= n]vfk/LIf0f cg'udgsf pkfo ================================================ %( &= zAbfy{ ================================================================================^% 6 ] === ljifo k|jz a h]6 lgdf{0f / sfof{Gjog ;/sf/sf] k|d'v sfd xf] . ah]6 ;/sf/sf] cfly{s gLlt emNsfpg] b:tfj]h xf] . ;/sf/n] d'n'ssf] ljsf; / hgtfsf] lxtsf nflu s] s:tf] lg0f{o ub}{5 / To:tf lg0f{o sfof{Gjogsf nflu s] s:tf] sfo{qmd / /0fgLlt to ub}{5 eGg] ljifo ah]6af6 k|ltljlDat x'G5 . ;/sf/n] ug]{ vr{ / To:tf] vr{ wfGg] ;|f]tsf] cg'dfg g} ah]6 xf] . gful/sn] ;/sf/sf nflu s/, z'Ns jf b:t'/x?dfkm{t cfjZos ;|f]t h'6fOlbG5g\ . To;/L h'6g \ ] ;|f]t ;/sf/L ah]6sf] cleGg cª\u aGb5 . To;}n], ah]6 cfd ;/f]sf/sf] ljifo xf] . ljZjJofkL ?kdf x]g]{ xf] eg] ah]6sf ;DaGwdf gful/s rf;f] cfhef]ln lgs} a9\b} uPsf] 5 . vf;u/L ah]6sf ljifox?df gful/s ;xeflutf a9fpg ah]6 tof/L, th'{df / sfof{Gjog tyf vr{sf] k|lqmof k4lt / To;sf] kl/0ffdsf] k/LIf0f h:tf ljleGg r/0fx?df gful/sn] cfkm\gf] ;xeflutf vf]Hg yfn]sf 5g\ . To:tf] ;xeflutfsf nflu ah]6;DaGwL ;"rgf cfjZos x'g] ePsf]n] o:tf] ;"rgfdf gful/ssf] kx'Fr lj:tf/sf nflu ljZje/ ljleGg cleofgx? ;~rfng ePsf 5g\ . ;fy}, ah]6;DaGwL ;"rgfsf] ljZn]if0f / To;sf af/]df gful/s txdf jsfnt ug]{ Ifdtf ljsf; gful/s ;dfhsf] ;/f]sf/ / k|fyldstfsf] ljifo ag]sf] 5 . ah]6sf] kf/blz{tf / k|efjsfl/tfsf nflu gful/s ;dfhsf ;r]t / ;lqmo ;+3—;+:yfx?n]] cfkm\gf] e"ldsf a9fpFb} nu]sf 5g\ . ljZje/L To:tf ;+3—;+:yfx? ah]6sf] ;xL pkof]uåf/f ljsf;sf nIox? k|fKt ug{ / ;/sf/nfO{ pQ/bfoL agfpgsf nflu bafa l;h{gf ug{ ;kmn ePsf pbfx/0f k|z:t 5g\ . t/, g]kfndf cem} klg ah]6 th'{df, ;+;baf6 ah]6 kfl/t ug]{ k|lqmof, nlIft pknlAw xfl;n eP gePsf] tyf lgodcg';f/ vr{ eP gePsf] k/LIf0f ug]{ k|lqmofdf gful/s cg'udg Jojl:yt / k|efjsf/L x'g ;s]sf] 5}g . ;/sf/df a:g]x?df hgtfsf] k};f cfkm\gf] :j]R5fn] vr{ ug]{ dfgl;stf cem} x6]sf] 7 5}g . ;/sf/, ;+;b\ / n]vfk/LIf0f ug]{ lgsfosf] 3]/f aflx/ ah]6sf] lgdf{0f, sfof{Gjog / To;sf] ;kmntf jf c;kmntfaf/] kof{Kt rrf{ x'g] u/]sf] 5}g . t;y{, ah]6sf ;DaGwdf lgu/fgL / jsfnt ug]{ gful/s kxn cleofgs} ?kdf cufl8 a9fpg' kg]{ vfFrf] 5 . o;sf nflu gful/s ;+3—;:yfsf] Ifdtf ljsf; tyf ;lqmotf klg plQs} cfjZos 5 . ah]6 lgdf{0fsf ;Gbe{df vf;u/L :yfgLo txsf ljsf; cfof]hgfx? 5gf]6 ug{ / tLgdf /sd ljlgof]hg ug{] k|lqmofdf /fhgLlts bn / ltgsf sfo{stf{sf] ;lqmotf / bafasf/L e"ldsf /xg] u/]sf] 5 . s/;DaGwL gLlt lgwf{/0fdf pBf]u— jfl0fHo dxf;+3, r]Da;{ ckm sd;{ nufotsf lghL If]qsf ;+3—;+:yfsf k|ltlglwsf] ;lqmotf / k|efj klg /xg] u/]sf] 5 . t/, ah]6sf] k|fyldstf lgwf{/0f tyf cfdhgtfsf] lxtdf ah]6 5'6o\ fpg] u/L ;fdflhs cleofgx? ;~rfng x'g ;s]sf 5}gg\ jf ePsf cleofgx? klg lgs} sdhf]/ 5g\ . cfkm"n] rfx]sf] sfo{qmddf ah]6 5'6\ofpg dfq xf]Og 5'6\ofOPsf /sdx? nlIft sfo{qmd cg'?k g} vr{ eP gePsf]df klg gful/s rf;f] h?/L 5 . ah]6df pNn]lvt /sd lgwf{l/t sfo{qmddf g} vr{ eP jf jf cGoq g} ;fl/P < vr{ ePcg'?k ljsf;sf] nIo k|fKt eof] ls ePg < vr{ ug]{ k|lqmofdf ckf/blz{tf / :j]R5frfl/tfsf] sf/0f lxgfldgf / clgoldttf kf] eof] ls < tyf ah]6sf sfo{qmd sfof{Gjog k5fl8 ltgsf] k|efjsfl/tf d"Nofª\sg tyf n]vfk/LIf0fdf hgtfnfO{ ;xefuL u/fOPsf] 5 jf 5}g < h:tf cg]s ljifodf ;/f]sf/ /fVg] ;Ifd gful/s ;+3—;+:yf cfjZos kb{5 . ah]6 eg]sf] ;fj{hlgs ;DklQ xf] . To:tf] ;fj{hlgs ;DklQ ;fj{hlgs lxtdf ;b'kof]u ug{sf nflu clwsf/Lx?nfO{ pQ/bfoL agfpg gful/s ;d'bfon] s]xL dxTjk"0f{ If]qdf k|efjsf/L x:tIf]k ug{ / /fHonfO{ cfkm\gf] nIo xfl;n ug]{ k|of;df ;fy{s ;xof]u k|bfg ug{ ;S5g\ . ah]6 cg'udg k|lqmof dfkm{t ah]6sf ljleGg r/0fdf ;xeflutf hgfP/ ;fj{hlgs vr{ Joj:yfkg tyf To;sf] cg'udgdf ;+nUg ;/sf/, ;+;b\, 8 dxfn]vf k/LIfs / clVtof/ b'?kof]u cg';Gwfg cfof]u h:tf lgsfonfO{ pgLx?sf] ;kmntfsf] nflu gful/sn] ;sf/fTds of]ubfg klg lbg ;S5g\ . o;}u/L hgtfsf] jf:tljs lxt x'g] sfo{qmd / of]hgfdf /fHosf] ;Lldt ;|f]t ljlgof]hg ug{ klg ;lqmo gful/s ;+3–;+:yfn] ;/sf/nfO{ ;xof]u ug{ ;S5g\ . w]/}h;f] sfo{qmd / ah]6sf] lg0f{o k|lqmofdf /fhgLlts bn, kx'Frjfnf ;d'bfo / ;f+;bx? tyf ljsf; / cy{ k|zf;gsf sd{rf/Lx?sf] dfq af]njfnf /xFb} cfPsf] ;Gbe{df tNnf] txsf hgtfsf] kIfdf lg0f{o u/fpg gful/s ;d'bfon] oL k|lqmof dfkm{t pNn]vgLo of]ubfg lbg ;S5g\ . To;}u/L, ah]6af6 7f]; kl/0ffd k|fKt ug{sf nflu ;/sf/nfO{ pQ/bfoL agfO/fVg klg gful/s ;+:yfx?n] lg/Gt/ lgu/fgL ug{ ;Sb5g\ . gful/s ;+3–;+:yfn] ah]6;DaGwL hfgsf/L / k|lqmofx? af/] ;/n 9ª\un] hgtfnfO{ ;';l" rt u/fpg] cleofg rnfP/ ;j{;fwf/0fnfO{ pgLx?sf] gfddf /fHon] agfPsf] ljleGg sfo{qmd dfkm{t nfe k|fKt ug{ klg ;xof]u k'¥ofpg ;S5g\ . To:tf gful/s / gful/s ;d'bfonfO{ oL ljifodf k|Zg ;f]Wg / pQ/ k|fKt u/L ;/sf/nfO{ hjfkmb]xL agfpg ;Sg] agfpgsf nflu s]xL 1fg / ;Lk k|fKt ug{ ;xof]u k'¥ofpg] p2]Zon] of] k|of; ul/Psf] xf] . ;/sf/L vr{sf] gful/s cg'udg k4ltnfO{ ;'b[9 u/fpg] cleofgdf ljZjJofkL ?kdf ;+nUg ;++:yf …b OG6/g]Zfgn ah]6 k|f]h]S6Ú sf nflu ljj]s /fds'df/n] tof/ ug'{ ePsf] æxfd|f] k};f, xfd|f] lhDd]jf/LÆ -cfj/ dgL, cfj/ /]:kf]G;Lljln6L_ gfds ;xof]uL k':tssf cfwf/df of] k'l:tsf tof/ ul/Psf] 5 . o; k'l:tsfdf ah]6 vr{sf] n]vfk/LIf0f tyf To;sf] lgu/fgL k|lqmof / ;+oGqsf ljifodf g]kfnsf] ;Gbe{df /x]sf] gLltut / sfg'gL Joj:yf Pj+ Jojxfl/s k|rngsf] klg ;ª\If]kdf pNn]v ul/Psf] 5 . k'l:tsf ^ v08df k|:t't 5 . n]vfk/LIf0f Pj+ lgu/fgLsf] /fli6«o / cGt/fli6«o kl/k|]Ifsf laleGg kIfs]f hfgsf/LnfO{ oxfF k|:t't ul/Psf]5 . k'l:tsfdf n]vfk/LIf0f ug]{ ;jf]{Rr n]vfk/LIfs lgsfosf] e"ldsf, k/LIf0fsf laleGg ?kx? tyf pQm lgsfon] ug]{ k/LIf0fkl5 hgtfsf] k|ltlglw ;+:yf ;+;bn] ug]{ k/LIf0f / lgu/fgLsf 9 ;Gbe{ k|sfz kfl/Psf] 5 . k'l:tsfsf] dxTjk"0f{ kIf eg]sf] ;/sf/L vr{ s f] n] v fk/LIf0fdf gful/s ;xeflutf / cg'udgsf laifodf gful/s k|of;df ljZjsf ljleGg 7fpFdf ul/Psf cg'udgsf sfd, To:tf] cg'udgdf k|of]u ePsf] ljlw tyf To;af6 k|fKt pknlAw / k|efj af/]df cWoog ljj/0fx? pbfx/0fsf ?kdf k|:t't ug'{ klg xf] . k'l:tsfdf ah]6 tyf ah]6 vr{sf] gful/s cg'udg tyf lgu/fgLsf] sfo{ ug{ ;xof] u k' U g] Jojxfl/s pkfox? klg oxfF ;d]l6Psf] 5 . ��� 10 ! n]vfk/LIf0f tyf sfg'gL lgu/fgL k|lqmof 11 v r{ eO;s]kl5 / ;Dk"0f{ sf/f]af/sf] n]vfª\sg ;lsPkl5 cfly{s jif{sf] cGTodf ;/sf/n] jflif{s k|ltj]bg agfpF5 . o; k|ltj]bgdf ;/sf/L lgsfox?n] jif{e/L u/]sf ;Dk"0f{ vr{sf] ljj/0f x'G5 . Pp6f :jtGq n]vfk/LIfs ;+:yfn] To;sf] ?h' ub{5 . w]/} b]zdf n]vfk/LIf0f k|ltj]bg /fli6«o ljwflosf jf ;+;b\df k]z ul/G5 . ljwflosfn] To; k|ltj]bgsf] af/]df 5nkmn / d"Nofª\sg ub{5 / sfo{kflnsfnfO{ ;Rofpg cfb]z klg lbG5 . g]kfndf klg ;/sf/n] ;+;b\df n]vfk/LIf0f k|ltj]bg k|:t't ug'{kg]{ k|fjwfg 5 . To:tf] k|ltj]bg tof/ ug{sf nflu ;DalGwt sfof{non] cfGtl/s k/LIf0f u/fpF5, ;f] k/LIf0fnfO{ dxfn]vf lgoGqssf] sfof{non] k/LIf0f ub{5 / ;du|df n]vfk/LIf0fsf] clwsf/ ;+j}wflgs cª\usf]?kdf /x]sf] dxfn]vf k/LIfssf] sfof{nodf x'G5 . ;f] sfof{non] k|ltj]bg /fi6«k|d'v - /fi6«klt_ dfkm{t\ ;/sf/nfO{ a'emfpF5 / ;/sf/n] ;f] k|ltj]bg 5nkmnsf nflu ;+;b\df k7fpF5 . ;+;b\df ;f] k|ltj]bgdfly lj:t[t 5nkmn ug{ ;fj{hlgs n]vf ;ldlt /x]sf] x'G5 . ;+;b\sf] ;ldltn] n]vf k/LIf0f k|ltj]bg ;DaGwdf k|To]s ;/sf/L lgsfon] ;'g'jfOsf] cfof]hgf jflif{s k|ltj]bg agfpF5 / ub{5 . ;jf]{Rr n]vfk/LIf0f ;+:yfdf a'emfpF5 . ;+;b\n] n]vfk/LIf0fdf lgu/fgL cf}FNofOPsf ljifodf ;jf]{Rr n]vfk/LIfs cfjZos ;'wf/sf k|lqmofsf] ;+:yfsf sd{rf/Ln] nflu k|:tfj kfl/t k|rlnt k4lt To;sf] k/LIf0f ub{5 ub{5g\ . ;+;bLo ;ldltn] ;'wf/sf n]vfk/LIf0fsf] glthfsf nflu sfo{sf/L cfwf/df ;jf]{Rr lgsfox?n] ug'{kg]{ n]vfk/LIf0f lgsfon] sfd;DaGwL ;'emfjx? ;DalGwt lgsfonfO{ k"0f{ ;+;b\df k|:t't ub{5 . n]vfk/LIf0f wf/0ff lbG5 / ;du| k|ltj]bg ;+;bLo ;ldltdf k]z ub{5 . 12 @ { r n]vfk/LIfs ;jf]R lgsfosf df]8n] 13 lj Zjsf ;a}h;f] b]zdf ;/sf/L vr{sf] lgu/fgL ug]{ Pp6f ;+:yfsf] sfg'gL Joj:yf ul/Psf] x'G5 . ;fdfGotof ;jf]{Rr n]vfk/LIfs elgg] To; ;+:yfnfO{ dxfn]vf k/LIfssf] sfof{no, n]vfk/LIf0f af]8{ jf n]vf cbfnt elgG5 . ;jf]{Rr n]vfk/LIfs ;+:yfsf] cltl/Qm ljleGg ;+:yfx¿sf] cfˆg} cfGtl/s n]vfk/LIfs x'G5g\ h;n] cfkm\gf] ;+:yfsf] Joj:yfkgnfO{ k|ltj]bg lbG5g\ . s]xL b]zdf :yfgLo lgsfosf 5'§} n]vfk/LIfs klg /x]sf] kfOG5 . ;fy}, ;/sf/n] s]xL ;/sf/L lgsfo tyf ;fj{hlgs ;+:yfgsf] n]vfk/LIf0fsf nflu lghL If]qsf n]vfk/LIfs lgo'Qm ug{ ;S5 . ljZjdf xfn k|rngdf /x]sf ;jf]{Rr n]vfk/LIfs ;+:yfnfO{ ;fdfGotof tLg ju{df ljefhg ug{ ;lsG5M ] ;+;bLo df]8n clwsf+z sdgj]Ny d'n'sx? / s]xL blIf0f cd]l/sL d'n'sx?, h:t} k]? / lrnL df]8n ] af]8{ df]8n ] Goflos df]8n clwsf+z blIf0fk"jL{ k|mfGsf]kmf]g d'n'sx? Pl;ofnL d'n'sx? / / a|flhn / sf]nlDaof s]xL blIf0f cd]l/sL ;d]tsf clwsf+z d'n'sx?, h:t} blIf0f cd]l/sL ch]{lG6gf d'n'sx? 14 ] s=;+;bLo df]8n ;+;bLo df]8]n ckgfpg] /fi6«x¿df zlQmzfnL dxfn]vf k/LIfssf] kl/sNkgf ul/Psf] x'G5 h;nfO{ ;+;b\sf] :jLs[ltn] dfq x6fpg ;lsG5 . of] k|0ffnL ckgfpg] s]xL b]zx¿df ;jf]{Rr n]vfk/LIf0f ;+:yfn] d'Vo?kdf ljQLo n]vfk/LIf0f ub{5g\ -oBlk blIf0f clk|msf / ;+o'Qm clw/fHo ;d]tsf s]xL d'n'sdf ;jf]{Rr n]vfk/LIf0f ;+:yfx?n] sfo{;Dkfbg n]vfk/LIf0f klg ub{5g\_ . pgLx?n] sfg'gsf] kl/kfngfsf] s'/fdf sd hf]8 lbO/x]sf x'G5g\ . dxfn]vf k/LIfssf] sfof{no g]kfnsf] cGtl/d ;+ljwfg, @)^# adf]lhd ;+j}wflgs lgsfo tyf ;/sf/L sfof{nosf] ;Dk"0f{ n]vfk/LIf0f ug]{u/L Ps clwsf/;DkGg dxfn]vf k/LIfs /xg] Joj:yf ul/Psf] 5 . ;+j}wflgs x}l;ot k|fKt dxfn]vf k/LIfsnfO{ kbfjlw ;dfKt ePsf], /fhLgfdf lbPsf]h:tf cGo sf/0faf6 kb l/Qm ePsf]df afx]s ;+;b\sf] b'O{ ltxfO{ ax'dtaf6 dxfleof]u nufP/ dfq x6fpg ;lsg] Joj:yf 5 . cyf{t\ dxfn]vf k/LIfs zlQmzfnL x'G5g\ . g]kfnsf] cGtl/d ;+ljwfg, @)^# n] ;jf]{Rr cbfnt nufot d'n'ssf ;a} ;+j}wflgs sfof{nox?, g]kfnL ;]gf, ;z:q k|x/L, g]kfn k|x/L nufotsf ;a} ;/sf/L sfof{no tyf cbfntx?sf] n]vf sfg'gåf/f lgwf{l/t tl/sfadf]lhd ldtJolotf, sfo{bIftf, k|efjsfl/tf / cf}lrTo ;d]tsf] ljrf/ u/L dxfn]vf k/LIfsaf6 n]vfk/LIf0f x'g] Joj:yf 5 . ;/sf/L sfof{nox?åf/f ;]jf k|jfx ubf{ jf sfo{qmd÷cfof]hgf ;~rfng ubf{ u/fpFbf k|rlnt sfg'gcg';f/ ldtJolotf, sfo{bIftf / k|efjsfl/tf Nofpg] 9ª\un] ;~rfng jf sfof{Gjog eP gePsf] k/LIf0f ug]{ k4lt sfo{dn " s n]vfk/LIf0fleq kb{5 . o; cGtu{t ;+j}wflgs jf cGo ;/sf/L sfof{noåf/f k|jflxt ;]jf / sfo{ jf ;~rfng ul/Psf of]hgf / sfo{qmdsf] k/LIf0f d"Nofª\sg ul/G5 . cfly{s jif{ @)^!÷^@ b]lv cf/De ul/Psf] sfo{d"ns n]vfk/LIf0f lgs} k|efjsf/L ePsf] kfOPsf] 5 . dxfn]vf k/LIfssf] jflif{s k|ltj]bg, @)^& df ljleGg ( j6f dGqfnocGtu{tsf !$ j6f ljefu / sfof{nosf] sfo{d"ns n]vfk/LIf0f ;DkGg ePsf] pNn]v 5 . 15 slxn]sflxF dxfn]vf k/LIfsn] n]vfk/LIf0f afx]ssf lgoGq0ffTds sfo{x? klg ub{5 h'g cGo df]8]nx?df dxfn]vf lgoGqssf] sfof{non] ul//x]sf] kfOG5 . dxfn]vf lgoGqsn] s]Gb|af6 ljefux?sf vftfdf ah]6 /sdsf] lgsf;fsf nflu ePsf cg'/f]wnfO{ :jLs[t ub{5 . g]kfndf dxfn]vf lgoGqssf] sfof{non] ;/sf/sf] ah]6 lgsf;f, j}b]lzs ;fFjfAofhsf] Joj:yfkg / e'QmfgL nufotsf ljljw sfo{x? ub{5 . dxfn]vf lgoGqssf] sfof{non] cfly{s k|zf;gsf ;a} If]q -ljlgof]hg n]vf, /sdut vr{, ;a} j} b ] l zs ;xfotf ;dfj] z ePsf cfof] h gfx?sf] n] v f, sfo{;~rfng sf]if, lhG;L n]vf, /fh:j n]vf, / w/f}6L n]vf_ sf] cfGtl/s n]vfk/LIf0f ub{5 . cfly{s jif{sf] cGtdf dxfn]vf k/LIfsn] ;/sf/sf] ljQLo Joj:yf / jflif{s n]vfsf] n]vfk/LIf0f ub{5 . dxfn]vf k/LIfssf] n]vfk/LIf0f k|ltj]bg ;+;b\ ;dIf k]z ul/G5 / ;+;bLo ;ldltdf To; ljifodf 5nkmn ul/G5 . o; k|0ffnLdf dxfn]vf k/LIfssf] k|ltj]bgn] cf}FNofPsf tYox?sf] cg'udgsf] nflu ;+;b\sf] ;lqmo ;xeflutfsf] kl/sNkgf ul/Psf] x'G5 . dxfn]vf k/LIfs / ;+;b\ b'j}nfO{ ;3fpFb} ;/sf/nfO{ p;sf uNtL cf}FNofP/ ;'wf/sf nflu ;'emfpg] df}sf gful/s ;dfhn] kfpF5g\ . ] v= Goflos df]8n o; df]8]ndf ;jf]{Rr n]vfk/LIfs Goflos lgsfosf] cª\usf] ?kdf /xG5 . / GofofwLzx¿ g} o;sf ;b:o /xG5g\ . o; k|0ffnLsf] k|d'v cfzo ;/sf/L sd{rf/L -ljz]ift n]vfsf sd{rf/Lx?_nfO{ JolQmut ?kdf u}/sfg'gL vr{sf nflu lhDd]jf/ agfpg' xf] . To:tf] n]vfk/LIfs lgsfon] ;/sf/L n]vf clwsf/Lsf sfdsf] j}wtf k/LIf0f ub{5 / tL n]vf clwsf/LnfO{ lhDd]jf/Laf6 x6fpg jf hl/jfgf lt/fpg ;S5g\ . ;+;bLo df]8]nsf] ljk/Lt Goflos df]8]ndf ;jf]{Rr n]vfk/LIfs lgsfosf] ;+ ; b\ ; F u sf] ;DaGw ;Lldt dfq x' G 5 . x/] s lgsfosf] cnucnu n]vfk/LIf0f k|ltj]bg ;+;b\df k|:t't gu/L of] +;+:yf cfkm}Fn] oL n]vfk/LIf0f k|ltj]bg pk/ cfjZos sf/jfxL ub{5 . t/, ;fdfGotof cy{ dGqfnon] tof/ ug]{ /fli6«o n]vfsf] n]vfk/LIf0f k|ltj]bg eg] ;+;b\df klg k]z ul/G5 . To:tf] k|ltj]bg ;a} lgsfosf] n]vfk/LIf0f / cGo k/LIf0fx?sf cfwf/df 16 tof/ x'G5 . ;+;b\n] To:tf] k|ltj]bgnfO{ ljZjf; u/L ;/sf/nfO{ /fHosf]ifsf] ;xL Joj:yfkgsf nflu pQ/bfoL agfpF5 . o:tf] ;jf]{Rr lgsfonfO{ n]vf cbfnt jf n]vfk/LIf0f cbfnt elgG5 / logLx¿ cfly{s ljifoj:t' dfq x]g]{ :jtGq Goflos lgsfosf ?kdf /xG5g\ . s]xL b]zx¿df logLx¿ ;jf]{Rr cbfnts} Pp6f cª\usf] ?kdf /x]sf kfOG5g\ . t/ o:tf] cj:yfdf logLx? ;jf]{Rr cbfntaf6 5'§} lgsfosf ?kdf /xFbf em}+F :jfoQ gx'g ;S5g\ . s]xL b]zx¿ h:t} kf]r'{un, O6fnL / p;sf k"j{ pklgj]zL /fi6«x¿df o:Tff ;jf]{Rr lgsfon] n]vfk/LIf0f dfq xf] O g ;/sf/L vr{ n fO{ cg' d lt lbg]h:tf sfo{x¿ klg ub{5g\ . of] ;+;bLo k|0ffnLdf kfOg] lgoGq0ffTds sfo{h:t} nfu] klg of] /sd lgsf;f ug] { qmddf x] l /g] ulx/fO{ txsf ]8]ndf G o f l o s d f fk/LIfs cfwf/df of] k|0ffnL ;+ ; bLo n]v ;jf]{Rr ;+;b\;Fusf] k|0ffnLeGbf km/s 5 . vf;?kdf, lgsfosf] ;Lldt dfq ;+;bLo df]8]ndf ;jf]{Rr n]vfk/LIf0f ;DaGw lgsfon] x/]s dGqfno tyf x 'G 5 . ljefusf] lgoGq0fdf /xg] u/L /sd lgsf;sf nflu :jLs[ l t k| b fg ub{5g\ . To;ljk/Lt s]xL Goflos df]8]nx?df ;jf]{Rr n]vfk/LIf0f lgsfon] cfk"lt{stf{x?nfO{ ;/sf/n] u/]sf vl/bsf] e'QmfgLsf] :jLs[lt lbg'cl3 k"j{ k/LIf0fsf] sfd ub{5g\ . Goflos df]8]ndf vr{sf pknlAw / sfo{;Dkfbgsf] u'0f:t/Lotf eGbf klg To;sf] j}wtfsf] k/LIf0f ug]{ ul/G5 . o; k|0ffnLdf n]vfk/LIf0fsf glthfx?sf] k/LIf0fdf ;+;b\sf] ;Lldt ;xeflutfsf sf/0f gful/s ;dfhsf] e"ldsf klg uf}0f aG5 . t/ ;jf]{Rr n]vfk/LIf0f lgsfodf lgxLt b08 ;d]t lbg;Sg] a9L clwsf/n] eg] ;'wf/sf nflu ;/sf/;fd' bafa lbg] cj;/ eg] gful/s ;dfhnfO{ k|bfg ub{5 . ] u= af]8{ df]8n o; k|0ffnL cGtu{tsf] ;jf]{Rr n]vfk/LIf0f lgsfodf w]/} ;b:ox¿ /x]sf] ;~rfns af]8{ /xG5 h;n] ;fj{hlgs n]vf ;ldlth:tf ;+;bLo ;ldlt dfkm{t\ ;+;b\df k|ltj]bg k]z ub{5 . ;jf]{Rr n]vfk/LIf0f lgsfosf] ;+;b\;Fusf] 17 ;DaGwsf cfwf/df of] df]8]n ;+;bLo df]8]nh:t} x'G5 . af]8{n] n]vfk/LIf0f k|ltj]bg ;fj{hlgs n]vf ;ldltdf k]z ub{5 / ;fj{hlgs n]vf ;ldltn] n]vfk/LIf0fsf glthfsf cfwf/df ;/sf/nfO{ pQ/bfoL agfpF5 . of] k|0ffnLdf w]/}hgf ;b:ox? -h;/L Goflos df]8]ndf w]/}hgf GofofwLz x'G5g\_ /xg] x'gfn] of] Goflos k|0ffnL;Fu klg ldNbf]h'Nbf] 5 . tyflk of];Fu Goflos clwsf/ eg] x'Gg . af]8{df k|fljlws ljifosf] ljz]if1tf tyf n]vfk/LIf0fsf ljleGg ljlwx?sf] k|of]u ug]{ ;ldltx¿ klg x'g ;S5g\ . af]8{ k|0ffnLdf ljz]if1x?sf] /fo ;d]l6g] x'gfn] of] lgs} ;dfj]zL x'G5 . o;}sf sf/0f lg0f{o k|lqmofdf ;':ttf klg cfpg ;S5 . lj1 ;d"xnfO{ k|bfg ul/Psf] :jfoQtfsf cfwf/df af]8{n] ;w}F Psdtsf] lg0f{o glbg klg ;S5 h;n] ;jf]{Rr n]vfk/LIf0f lgsfosf] sfddf Ps?ktfdf sfod gx'g ;S5 . af]8{sf ;b:ox?sf] kbfjlw / lgo'QmLsf] ;don] klg of] Psf] df]8]nsf] k|efjsfl/tfdf c;/ f] 8 n e af]8{ d n ] vfk / LI f0 f kfg{ ;S5 . kbfjlw w]/} 5f]6f] ; j f] { R r jf w] / } nfdf] x' g ' x ' G g . af] 8 { w]/} lgsfodf / x ] s f] ;b:osf] kbfjlw ;lsPsf ; b : o x ¿ a f] 8 { ; ~ r fn s sf/0fn] g]t[Tjsf] ;+s6 cfpg] /xG5 . / e}/x]sf sfddf cj/f]w cfpg] cj:yf l;h{gf x'g'x'Gg . o; k|0ffnL cGtu{tsf] ;jf]{Rr n]vfk/LIf0f lgsfon] 7uL jf e|i6frf/ b]lvPsf n]vfk/LIf0fsf glthfx?nfO{ ;/sf/L jsLn ;dIf k7fpF5 . of] ;+;bLo k|0ffnLeGbf km/s 5 h;df n]vfk/LIf0fsf glthfx?nfO{ ;+;b\df k7fOG5 . e|i6frf/sf d'2fx? ;/sf/L jsLn ;dIf l;w} k7fpg] x'Fbf af]8{ df]8]ndf ;/sf/L clwsf/Lx¿nfO{ 7uL / e|i6frf/df lhDd]jf/ agfpg] k|lqmof 5f]6f] x'G5 . o; k|0ffnLn] gful/s ;dfh ;+:yfx¿nfO{ ;jf]{Rr n]vfk/LIf0f lgsfosf clVtof/k|fKt tyf n]vfk/LIf0fsf ljleGg ljifox?df sfd ug]{ clwsf/Lx¿;Fu 5nkmn ug]{ cj;/ k|bfg ub{5 . ;jf]{Rr n]vfk/LIf0f lgsfodf yf]/} dfq clwsf/Lx?n] gful/s ;dfhk|lt ;xfg'el" t /fVg] x'gfn] vf; ljifodf l;+uf] n]vfk/LIf0f lgsfonfO{ ;xdt u/fpg sl7g x'G5 . ��� 18 # n]vfk/LIf0fsf k|sf/ / { r n]vfk/LIf0f ;jf]R lgsfon] lbg] n]vfk/LIf0f wf/0ff 19 ;f j{hlgs If]qsf] n]vfk/LIf0f ;fdfGotof tLg lsl;dsf] x'G5M ljQLo n]vfk/LIf0f, sfg'gsf] kl/kfngf k/LIf0f / sfo{;Dkfbg k/LIf0f . s= ljQLo n]vfk/LIf0f (Financial Audit) ljQLo n]vfk/LIf0fnfO{ k|df0fLs/0f n]vfk/LIf0f klg elgG5 lsgeg] n]vfk/LIfsn] ljQLo ljj/0fsf] k|:t'tLx?sf] tYok/stf / lgikIftf k/LIf0f jf k|df0fLs/0f ub{5g\ . ;a} ;/sf/L lgsfox¿n] cfˆgf] axLvftf -gubL lstfa tyf lx;fa vftfx?_ /fV5g\ h;df pgLx?n] x/]s cfly{s sf/f]af/x? k|lji6L u/]sf x'G5g\ . k|To]s sf/f]af/sf] k|ljli6 lhDd]jf/ clwsf/Ln] :jLs[t u/]sf tyf sf/f]af/sf] k|s[lt emNsfpg] k|df0fsf ?kdf /x]sf lan, ekf{O{, ef}r/ cflbaf6 ul/G5 . To;kl5 k|To]s ;+:yfn] sf/f]af/x? k|j[i6 u/L tof/ ul/Psf axLvftfsf cfwf/df ;du| cfDbfgL tyf vr{sf] ljj/0f nufotsf ljQLo ljj/0fx? tof/ ub{5 . To:tf ljj/0fn] +Ps cfly{s jif{sf] cfDbfgL / vr{ b]vfpF5 . ljQLo n]vfk/LIf0fsf] qmddf k/LIfsn] vftfaxLn] b]vfPsf sf/f]af/x? tyf PsLs[t ljQLo ljj/0fsf] cflwsfl/stf hfFRg / n]vfn] ;+:yfsf] jf:tljs cj:yf emNsfPsf] 5 5}g eGg] lgwf{/0f ug{ s]xL gd'gf ef}r/x?sf] ;"Id k/LIf0f ub{5 . n]vfk/LIfssf 7DofO n]vfk/LIf0f k|ltj]bgdf /flvG5 h;n] n]vfk/LIf0fsf qmddf kQf nfu]sf ;a} lsl;dsf uNtL tyf clgoldttf ;"rLs[t ub{5 . fO{ n ] v fk/LIf0fn L I f 0 f ljQ Lo fk / 0f n]v k | d f 0 f L s / G5 lsgeg] klg elgIfs n] ljQLo n]vfk/L f] k|:t'tLx?sf] ljj/0fs tf / lgikIftf tYok/s jf k|df0fLs/0f k/LIf0f . ub{5g\ 20 w]/} b]zdf n]vfk/LIf0f k|ltj]bgdf k|:t't ljQLo ljj/0faf6 ;/sf/sf] oyfy{ cfly{s cj:yf emNsfPsf] 5 5}g tyf cfDbfgL / vr{ ah]6 sfg'g cg'?k ePsf 5g\ 5}gg\ eGg] af/] n]vfk/LIfssf] cflwsfl/s wf/0ff klg lbg] rng 5 . v= kl/kfngf n]vfk/LIf0f (Compliance Audit) kl/kfngf n]vfk/LIf0f ug]{ qmddf ;/sf/L n]vfk/LIfsn] lgDg pNn]lvt ;t{x?sf] kfngf eP gePsf] lgwf{/0f ub{5g\M != clwsf/k|fKt clwsf/Ln] vr{sf nflu :jLs[lt k|bfg u/]sf] 5 jf 5}g < @= vr{sf] :jLs[lt ah]6 ljlgof]hg sfg'g cg';f/ k|bfg ul/Psf] xf] jf xf]Og / To:tf] vr{ sfg'gn] tf]s]adf]lhd ePsf] 5 jf 5}g < #= vr{sf nflu ;fj{hlgs ljQ tyf cGo sfg'gn] lgwf{/0f u/]sf cfjZos ;Dk"0f{ k|lqmof -;Da4 lgod, ljlgod tyf lgb]{zg_ cjnDag ul/Psf] 5 jf 5}g < u= sfo{;Dkfbg n]vfk/LIf0f (Performance Audit) lat]sf s]xL bzs otf ;jf]{Rr n]vfk/LIf0f lgsfox¿n] cfkm\gf] sfo{If]q lj:tf/ u/L ;fj{hlgs vr{sf] sfo{;Dkfbg d"Nofª\sgnfO{ klg n]vfk/LIf0fsf] If]qleq ;d]6g\ yfn]sf 5g\ . sfo{;Dkfbg n]vfk/LIf0fsf nflu n]vf tyf ljQsf] dfq geO{ cy{zf:q, sDKo'6/ lj1fg, OlGhlgol/ª cflbh:tf ljifodf klg 1fg x'g' cfjZos x'G5 . n]vfk/LIfsn] ;Da4 sfo{qmdsf] Joj:yfkg / k|fljlws kIfsf af/]df klg k|ltj]bg tof/ ug'{kg]{ x'gfn] pgLx¿df o:tf kIfx¿sf af/]df klg 1fg x'g' h?/L 5 . To;}n] sfo{;Dkfbg k/LIf0f w]/} vlr{nf] / a9L ;|f]t;fwg rflxg] x'G5 . sfo{;Dkfbg d"Nofª\sg lgDg tLg ljifodf s]lGb|t /xG5M != cfly{s M ;DalGwt sfo{qmd sd vr{df klg x'g ;SYof] ls < @= sfo{bIftf M nfut -dfgjLo ;+zfwg / j:t'_ / k|ltkmn -j:t' jf ;]jf_ aLrsf] ;DaGwdf yk ;'wf/ x'g ;SYof] ls < 21 cyf{t\ sd nufgLdf a9L pknlAw x'g ;SYof] ls < #= k|efjsfl/tf M sfo{ q mdn] lglb{ i 6 sfo{ ; Dkfbg ;" r s cg' ; f/ jf:tljs pknlAw lbg ;s]sf] 5 < n]vfk/LIf0f wf/0ff (Audit Opinion) lgDg rf/j6f ljifosf] k/LIf0f ul/;s]kl5 n]vfk/LIf0f wf/0ff k|:t't ul/G5M != n]vfk/LIfsn] n]vfk/LIf0fsf nflu cfjZos ;Dk"0f{ ;"rgfx¿ k|fKt u/]sf 5g\ < @= ;Dk"0f{ cfly{s ljj/0fx¿ tf]lsPsf] 9fFrfdf /flvPsf 5g\ < #= n]vf /fVbf ;Da4 lgod sfg'gsf] kfngf kof{Kt?kdf ul/Psf] 5 < $= cfly{s ljj/0fx¿n] n]vfsf] ;xL / lgikIf cj:yf k|:t't u/]sf 5g\ < \ ;lsG5M n]vfk/LIf0f wf/0ffnfO{ lgDg kfFr ju{df ;d]6g s= ;t{/xLt wf/0ff v= ljifosf] uxgtfdf Wofg lbg] u= ;t{ ;lxtsf] wf/0ff 3= ljk/Lt wf/0ff ª= c;dy{tf hgfpg] s= ;t{/xLt (Unqualified) n]vfk/LIfsn] dflysf rf/j6f cj:yf b'?:t b]v]df n]vfk/LIf0f k|ltj]bg ;t{/xLt xf] egL l6Kk0fL ub{5g\ . o;sf] cy{ n]vf ljj/0fdf s]xL sdLsdhf]/L /x]s} eP klg To;n] vf;} c;/ kfg]{ cj:yf /xFb}g eGg] xf] . pbfx/0fsf nflu, tfGhflgofsf] lhNnf kl/ifb\sf] n]vfk/LIf0f k|ltj]bgdf n]vfk/LIfssf] l6Kk0fL o:tf] lyof]M d]/f] ljrf/df c?d]? lhNnf kl/ifb\sf] h'g #), @))% ;Ddsf] ljQLo l:ylt tyf jiff{Gtsf] gub k|jfx / To;sf] cj:yf :yfgLo ;/sf/sf] cfly{s P]g ( -!(*@_ adf]lhd /fd|};Fu /fv]sf] b]lvG5 . 22 v= ljifosf] uxgtfdf Wofg lbg] (Emphasis of Matter) n]vfk/LIfsn] s]xL ljifonfO{ ljz]if dxTjsf ;fy pNn]v ug{ rfxG5g\ eg] Tof] ;t{/xLt / ;t{ ;lxtsf] aLrdf æljifosf] uxgtfnfO{ Wofg lbg]Æ eGg] l6Kk0fL /fV5g\ . o:tf] l6Kk0fL n]vfk/LIf0f k|ltj]bgd} km/s kl/R5]bdf /flvG5 . pbfx/0fsf nflu, blIf0f clk|msfsf] tYofª\s sfof{no;DaGwL k|ltj]bgdf n]vfk/LIfssf] l6Kk0fL o:tf] lyof]M d]/f] ljrf/df tYofª\s sfof{no blIf0f clk|msfsf] of] ljQLo ljj/0f k|rlnt n]vf k|0ffnL Pjd\ P]gåf/f lgb]{lzt sfg'g;Ddt 5 . oBlk n]vf k|ltj]bgnfO{ k"0f{ ;t{/xLt dfGg ;Sg] cj:yf b]lvPg . n]vfk/LIf0fsf] ;dodf cfGtl/s lgoGq0fdf s]xL sdhf]/Lx¿ e]l6P h;nfO{ n]vf clws[tn] ;'wf/ ug]{ jrg lbPsf lyP . oL sbdx¿nfO{ d"Nofª\sg u/]/ km]l/ Joj:yfkgnfO{ ;r]t u/fOof] . k"j{ sd{rf/Lx¿af6 p7fpg'kg]{ /fG8 ^,&*,@*#, rf]/L / gf]S;fgLsf k'/fgf x/lx;fa, k|fGtLo sfof{nox?af6 p7fOPsf] k};fnfO{ ;dod} a}+sdf hDdf gul/Psf], k};f hDdf ul/;s]kl5 dfq /l;b lbOPsf] / l:y/ ;DklQ kof{Kt?kdf Joj:yfkg u/]sf] kfOPg . n]vf clws[tsf ;'wf/fTds sbdsf] af/]df cfly{s jif{ @))! sf] n]vfk/LIf0fdf d"Nofª\sg ul/g]5 . -dxfn]vf k/LIfs, blIf0f clk|msf, @))!_ u= ;t{ ;lxtsf] (Qualified) o; k|sf/sf] n]vfk/LIf0f l6Kk0fLnfO{ Tolt /fd|f] dflgGg . n]vf tyf ljQLo ljj/0fx¿ k"0f{tM gSsnL geP klg e|fds lsl;dsf /x]sf] egL n]vfk/LIfsn] cf}FNofpF5g\ eg] o;nfO{ ;t{ ;lxtsf] l6Kk0fL dflgG5 . pbfx/0fsf] nflu, tfGhflgofsf] s[lif dGqfnosf] n]vfk/LIf0f k|ltj]bgdf n]vfk/LIfssf] l6Kk0fL o:tf] lyof]M d]/f] ljrf/df tfGhflgof lzlnª @,(^,$),))) kg]{ Ps df]6/ / #%,&#&,)%^.^) kg]{ s[lif ;DklQ Pjd\ cf}hf/sf] x:tfGt/0f gePsf] afx]s 3/fo;L kmlg{r/ tyf ;fdfg, cf}iflw, ls6gfzssf] vl/b tyf cGo ef}lts ;+/rgfsf] dd{tsf sfo{x? ;fj{hlgs vl/b P]g gDa/ @!, @))$ cg';f/ g} ePsf] 5 . -/fli6«o n]vf sfof{no tfGhflgof, @))%v_ 23 3= ljk/Lt wf/0ff (Adverse Opinion) olb n]vfk/LIfsn] ljQLo ljj/0fx¿ 7Ls;Fu /fv]sf] 7fGb}g / n]vfk/LIf0fsf glthfx? uDeL/ 7fGb5 eg] p;n] ljk/Lt wf/0ff lbG5 . pbfx/0fsf nflu, lkmlnlkG;sf] Ps n]vfk/LIfsn] lzIff ljefusf] @))% sf] n]vfk/LIf0fdf gub, df}Hbft, ;DklQ, d]lzg / cf}hf/, bfloTj tyf cfoJoosf] n]vfk/LIf0fdf ljk/Lt wf/0ff u/]sf lyP lsgsL logsf] unt n]vfn] ;Dk"0f{{ n]vf ljj/0fsf] j}wtf / z'4tf dfly g} k|ZglrGx p7]sf] lyof] . n]vfk/LIf0f k|ltj]bgdf n]vfk/LIfssf] wf/0ff o:tf] lyof]M xfd|f] ljrf/df lzIff ljefusf] l8;]Da/ #!, @))% sf] cfly{s jif{sf] ljQLo ljj/0f k|rlnt n]vfsf P]g / l;4fGtx¿ cg'?k b]lvPg / ljj/0f ;xL ?kdf k|:t't u/]sf] e]l6Pg . -n]vfk/LIf0f cfof]u, lkmlnlkG;, @))%_ . ª= c;dy{tf hgfpg] (Audit Disclaimer) n]vfk/LIfsn] cfjZos ;Dk"0f{ k|df0fx? gkfPsf] v08df cfkm" n] v fk/LIf0f wf/0ff lbg c;dy{ ePsf] hgfpg ;S5g\ . olb n]vfk/LIfsnfO{ ;Dk"0f{ ljQLo ljj/0fsf] / To;sf axLvftf, ef}r/h:tf k|dfl0fs/0f ug{ rflxg] cfjZos ;Dk"0f{ tYox¿ k|fKt x'Fb}gg\ / To;df kx'Fr x'Fb}g eg] p;n] n]vfk/LIf0fsf] lhDdf glng]u/L c;dy{tfsf] wf/0ff lbg ;S5 . h:t}, o'uf08fsf] ljQLo ljj/0fsf] n]vfk/LIf0f k|ltj]bgdf n]vfk/LIfsx¿n] o:tf] wf/0ff lbPsf lyPM s]xL kl/of]hgfsf vftf gb]lvPsf], n]vf gLltnfO{ a]jf:tf ul/Psf], ljQLo ljj/0fx? tof/ gkf/]sf] ;d]t bzj6f ljifosf sf/0f ] :d of] cfly{s k|ltj]bg pk/ n]vfk/LIf0f wf/0ff lbg c;dy{ 5' -dxfn]vf k/LIfs, o'uf08f, @))#_ ��� 24 $ n]vfk/LIf0f k|lqmofdf ;+;b\sf] e"ldsf 25 ; jf]{Rr n]vfk/LIfs lgsfon] ;+;b\sf] ljz]iftM n]vfk/LIf0fsf glthfx? x]g]{ lhDd]jf/L kfPsf] ;+;bLo ;ldltnfO{ k/LIf0f k|ltj]bg a'emfpF5 . ;ldlt -g]kfnsf] ;Gbe{df ;fj{hlgs n]vf ;ldlt_ n] To; k|ltj]bgdf /x]sf hfgsf/LnfO{ k'g/fjnf]sg ub{5 . o;n] ;fj{hlgs ;'g'jfO{ sfo{qmd cfof]hgf klg ug{ ;Sb5 h;df ;fj{hlgs lgsfosf lhDd]jf/ kbflwsf/Ln] n]vfk/LIf0f k|ltj]bgdf cfF}NofOPsf tYox?af/] hjfkm lbg' kb{5 . To;kl5 ;ldltn] ljleGg ;'wf/fTds sbdsf ;'emfj ;lxtsf] k|ltj]bg tof/ u/L ;+;b\df k7fpF5 . w]/}h;f] b]zx¿df ;/sf/sf] cfly{s sfo{;Dkfbg / ah]6 sfg'gsf] kl/kfngf ;DaGwL k|ltj]bgsf nflu ;+;b\ ;DalGwt b]zsf] n]vfk/LIfs ;+:yfdf lge{/ /xG5 . olb ;+;b\ -;fj{hlgs n]vf ;ldlt_ / b]zsf] n]vfk/LIfs lgsfoaLrsf] ;DaGw sdhf]/ ePdf ;/sf/L ljQsf] cg'udg / lgu/fgL ug]{ ;+;bLo Ifdtfdf k|efj kfb{5 . /fli6«o n]vfk/LIfs Ps :jfoQ / :jtGq lgsfo x'g'kb{5 h;sf] k|d'vnfO{ ;+;b\n] dfq kbd'Qm ug{ n ] v fk / LI fs ;Sg] x'g'kb{5 . To; ;+:yfdf ; j f] { R r ; + ; b \ s f] f ;/sf/sf] n]vfk/LIf0f ug{ ;Sg] ] lg s fo n n ] v fk / L I f0 fsf/ L lj z ] i ft M x ] g ] { lh Dd ] j ljQLo / dfgj ;|f]t;fwg g lt h fx ?; + ; b Lo x'g'kb{ 5 . o;afx]s, k fP s f] f O { k / L I f 0 f ; ld lt n a ' e mf p F 5 . dxfn] v fnfO{ ;Dk" 0 f{ ;/sf/L k|ltj]bg ljQLo cj:yfsf] n]vfk/LIf0f ug]{ clwsf/ k|fKt x'g'kb{ 5 / ToxLsf/0f p;nfO{ cfjZos ;Dk"0f{ ;"rgf -n]vf / ljQLo cj:yf_ df kx'Fr x'g' kb{5 . :jtGq n]vfk/LIfsn] dfq ah]6 lgu/fgL ug]{ ;+;bLo ;ldltsf] sfo{nfO{ ljQLo, ljQLo sfg'gsf] kl/kfngf tyf sfo{Ifdtf d"Nofª\sg k/LIf0faf6 k|fKt hfgsf/L k|bfg u/L d2t ub{5 . n]vfk/LIf0fdf ;+;b\sf] e"ldsf s]xL ?kdf To; b]zsf] n]vf k|0ffnLdf klg e/ kb{5 . dfly 5nkmn ul/Pem}+ ;+;bLo k|0ffnLdf n]vfk/LIf0f k|ltj]bgx?n] ;+;b\sf] lgu/fgLsf sfo{x?nfO{ a9fpF5g\ . o:tf b]zx¿df ;+;b\n] ;fj{hlgs n]vf ;ldltsf] lgdf{0f ub{5 h;n] ;+;b\sf tkm{af6 n]vfk/LIf0f k|ltj]bg x]g]{ lhDd]jf/L kfPsf] x'G5 . n]vf ;ldltn] ;fj{hlgs ;'g'jfO{ ub{5 / ;DalGwt ;+:yfsf kbflwsf/Ln] n]vfk/LIf0f k|ltj]bgdf cf}FNofOPsf tYox?sf ;DaGwdf :ki6Ls/0f lbG5g\ . 26 Goflos n]vfk/LIf0f k|0ffnL cª\uLsf/ ug]{ d'n'sdf n]vf cbfntsf GofofwLzx¿n] n]vfk/LIf0f ;DaGwL ljifo x]5{g\ . n]vf cbfntsf] cWoIfn] n]vfk/LIf0f k|ltj]bg cfkm\gf] :jljj]ssf cfwf/df ;+;b\df k7fpF5g\ . t/ of] k4ltdf klg n]vf cbfntn] ljlgof]hg ul/Pcg'?k ah]6 sfof{Gjogsf] ljifosf] k|ltj]bg ;+;b\df a'emfpF5 / ;+;b\n] ;/sf/sf] s'g} ljz]if sfof{no jf lgsfosf] n]vfk/LIf0f ug{ n]vf cbfntnfO{ cg'/f]w ug{ ;Sb5 . n]vf cbfntn] g} ljQLo sfg'gx? kl/kfngf ug{ c;kmn ePsf]df ;/sf/dfly cfjZos lgb]{zg hf/L ug{ ;S5 / To:tf lgb]{zgnfO{ ;+;b\n] /fhgLlts ax;sf] ljifo agfpg ;S5 . af]8{ k4lt cª\uLsf/ ug]{ b]zx¿df /fli6«o n]vfk/LIf0f lgsfon] n]vfk/LIf0f k|ltj]bg sfo{sf/L -dlGqkl/ifb\_ df k]z ub{5 . dlGqkl/ifb\n] cfˆgf] jflif{s k|ltj]bg -n]vfk/LIf0f k|ltj]bg / To;dflysf] ;/sf/sf] l6Kk0fL ;lxt_ ;+;b\df k||:t't ub{5 . /fli6«o n]vfk/LIf0f lgsfosf sd{rf/Lx¿ ;/sf/sf] k|ltj]bgdfly 5nkmn x'g] ;+;b\sf] ;qdf pkl:yt eP/ n]vfk/LIf0f k|ltj]bgdf ;d]l6Psf wf/0ff / lg0f{osf] af/]df k|i6 kfb{5g\ . s]xL b]zx¿df ;fj{hlgs n]vf ;ldltx?nfO{ cfkm}Fn] klg cg';Gwfg ug]{ clwsf/ /xG5 . To;}n] pgLx?sf] If]qflwsf/ n]vfk/LIf0fdf cf}FNofOPsf ljifox?df dfq ;Lldt /xF b } g . ;fj{ h lgs n] v f ;ldltn] ;DalGwt sd{rf/Lx¿nfO{ cf}krfl/s ;'g'jfO{x?df pkl:yt u/fpg ;Sg] clwsf/ /fv]sf] x'G5 t/ yf]/} dfq ;fj{hlgs n]vf ;ldltx?n] dfq n]vfk/LIf0fdf cf}FNofOPsf ljifo aflx/ hfg ;Sg] clwsf/ k|of]u ug]{ u/]sf 5g\ . ;'g'jfO{x? ;lsPkl5 ;fj{hlgs n]vf ;ldltn] ;DalGwt lgsfox?n] ug'{kg]{ ;'wf/sf sfdsf] ljj/0f cfjZos sf/jfxLsf nflu ;+;b\df k]z ub{5 -;fdfGotof 27 ] u/]sf ; / s f / n +;b\ ;Gt'i6 ; sfddf eg] p; n] ; s ]g x'g fly yk ; / s f / d klg ug{ sf/jfxL ;S5 . ;fj{hlgs n]vf ;ldltnfO{ ;/sf/dfly ljQLo sfg'gx? kl/kfngf gu/]sf] ;DaGwdf cfjZos lgb]{zgx? hf/L ug]{ clwsf/ x'Fb}g, Tof] sfo{ k"0f{ ;+;b\n] ug{ ;S5 ._ s]xL b]zx¿df dlGqkl/ifb\n] lglZrt cjlw -b'O{b]lv 5 dlxgf_ leq ;+;b\sf ;'emfjnfO{ sfof{Gjog ug'{kg]{ x'G5 . ;/sf/n] u/]sf sfddf ;+;b\ ;Gt'i6 x'g ;s]g eg] p;n] ;/sf/dfly yk sf/jfxL klg ug{ ;S5 . Jojxf/df eg] b'ef{Uoj; ;/sf/n] n]vfk/LIf0f;Fu ;DalGwt ;+;bLo ;'emfjsf] kl/kfngf u/]sf] / ;+;b\n] cfkm\gf] ;'emfjsf] kl/kfngf eP gePsf] lgu/fgL /fVg] / ;'wf/sf sfd ug{sf nflu bafa lbg] u/]sf pbfx/0f sd} 5g\ . csf]{tkm{ s]xL ;jf]{Rr n]vfk/LIf0f lgsfon] cl3Nnf] jif{sf] k|ltj]bgn] cf}FNofPsf ljifoj:t'df ;/sf/sf] sf/jfxL;DaGwL ;"rgfx?nfO{ klg kl5Nnf] jif{sf] \ ] ub{5g\ h;af6 ;+;b\nfO{ ;/sf/sf sfdx? pk/ lg/Gt/sf] k|ltj]bgdf ;d]6g lgu/fgLsf nflu ;xhLs/0f x'G5 . o;af6 cfkm\gf ;'emfjsf] kl/kfngf eP gePsf] cg'udg ug{ / yk ;'emfjx? lbgsf nflu klg ;+;b\nfO{ ;xof]u k'Ub5 . g]kfndf ;fj{hlgs n]vf ;ldlt ;/sf/nfO{ ;+;b\k|lt pQ/bfoL / hjfkmb]xL agfpgsf nflu ;/sf/af6 ePu/]sf sfd sf/jfxLsf] cg'udg / d"Nofª\sg u/L cfjZos lgb]{zg jf /fo ;Nnfx lbg ;fj{hlgs n]vf ;ldltsf] u7g ePsf] xf] . ;ldltsf] sfo{If]q ;fj{hlgs n]vf / dxfn]vf k/LIfssf] k|ltj]bg tf]lsPsf] 5 . ;ldltsf d'Vo sfd, st{Jo / clwsf/ b]xfo adf]lhd 5M • sfo{If]qcGtu{tsf lgsfox?sf] gLlt tyf sfo{qmd, ;|f]t kl/rfng, Joj:yfkg / cGo lqmofsnfksf] d"Nofª\sg u/L cfjZos lgb]{zg 28 lbg] Pjd\ ;f]sf] k|ltj]bg ;+;b\df k]z ug]{, • sfo{If]qcGtu{tsf lgsfox?sf] cfoJoo ;DaGwL cg'dfgsf] hfFr u/L jflif{s cg'dfg tyf ljBdfg gLltsf] ;§f j}slNks gLltsf] ;DaGwdf lgb]{zg lbO{ /fo ;lxtsf] k|ltj]bg k]z ug]{, • sfo{If]q ;Da4 ljifox?df dlGqkl/ifb\sf ;b:ox?n] ;/sf/sf] tkm{af6 ;+;b\df ;do ;dodf lbPsf cfZjf;gx? k" / f ug{ ;/sf/åf/f p7fOPsf sbdx?sf] cWoog u/L ;DalGwt lgsfonfO{ cfjZos lgb]{zg lbO{ ;f]sf] k|ltj]bg ;+;b\df k]z ug]{ . f0 f • sfo{If]qcGtu{tsf] fl i 6 « o n ] v fk / LILx ¿ / s d { r f/ ;fj{hlgs ;DklQsf] ;+/If0f lg s fo s f f] k | l t j ] b g d fl y ePsf], ;/sf/af6 k|rlnt ; / s f/ s x'g] ;+ ;b\sf] 5nkmn k l:y t e P / f sfg'gsf] kfngf eP gePsf] ; q d f p f0 f k |l t j ] b g d tyf ljleGg cfof]usf n ] v fk / LIf wf/0ff / . k| l tj] b g sfof{ G jog eP ;d]l6Ps k|i6 kfb{5g\ gePsf] af/]df k|ltj]bg k]z lg0f{osf] ug]{ . • dxfn]vf k/LIfssf] jflif{s k| l tj] b gdf plNnlvt a]?h'sf] hfFr u/L dxfn]vf k/LIfsåf/f eP u/]sf sfdsf/jfxL / ;f] ;DaGwdf ;DalGwt lgsfoaf6 x'g'kg]{ sfdsf/jfxL sfg'g ;ª\ut / cf}lrTok"0f{ tl/sfaf6 eP gePsf] hfFr ug]{ . ��� 29 g]kfndf ;fj{hlgs n]vfsf] k|lqmof ah]6 lgsf;f -cy{dGqfno÷dxfn]vf lgoGqs÷sf]n]lgsf_ cfGtl/s n]vfk/LIf0f -dxfn]vf lgoGqs÷sf]n]lgsf_ { g -dxfn]vf cg'udg÷lgb]z lgoGqs÷sf]n]lgsf_ jflif{s k|ltj]bg -sfof{no, ljefu, dGqfno_ clGtd n]vfk/LIf0f -dxfn]vf k/LIfssf] sfof{no_ jflif{s k|ltj]bg -dxfn]vf k/LIfssf] sfof{no_ n]vfk/LIf0f k|ltj]bg x:tfGt/0f -dxfn]vf k/LIfsaf6 /fi6«klt ;dIf_ ;+;b\df k|ltj]bg k|:t't -dxfn]vfsf] k|ltj]bg k|wfgdGqLdfkm{t ;+;b\df k|:t't_ ;fj{hlgs n]vf ;ldlt -dxfn]vf k/LIfssf] k|ltj]bgdfly 5nkmn÷lgb]{zg÷cg'udg_ ��� 30 % gful/s ;dfhsf ;+:yfx¿sf] ;lqmo kxndf n]vfk/LIf0f / ;+;b\sf] lgu/fgLsf s]xL pbfx/0f 31 gf ul/s ;dfhsf ;+:yfx¿sf] n]vfk/LIf0fdf ;lqmo ;xeflutf / To;n] ;+;b\sf] ah]6 lgdf{0f k|lqmofdf lgu/fgLnfO{ ePsf kmfObfx¿sf] af/]df oxfF pNn]v ul/Psf] 5 . d]lS;sf]sf] PrcfOeL÷P8\; sfo{qmdsf] n]vfk/LIf0fsf] ;kmntf, tfGhflgofsf] ;/sf/L n]vfk/LIf0f wf/0ffsf k|j[lQx¿sf] ljZn]if0f, lkmlnlkG;sf] ;8s kl/of]hgfsf] gful/s ;dfhsf ;+:yfx¿ / /fli6o « n]vfk/LIfssf] sfof{non] ;+o'Qm?kdf u/]sf n]vfk/LIf0f tyf blIf0f clk|msfsf] ;/sf/L lgu/fgL k|lqmof / ;+;b\ Pjd\ ;jf]{Rr n]vf lgsfosf] lgu/fgL k|lqmofsf af/]df oxfF rrf{ ul/Psf] 5 . ;fy} ch]{lG6gf / blIf0f sf]l/ofdf e|i6frf/ / clgoldttfsf ;DaGwdf ;~rflnt ;kmn cleofgx? k|:t't ul/Psf] 5 . s= kmG8/åf/f d]lS;sf]sf] PrcfOeL÷P8\; sf]ifsf] hfFr ;+:yfsf] kl/roM kmG8/ ;g\ !((( df d]lS;sf]df :yflkt cg';Gwfg / ljZn]if0f ug{] u}/;/sf/L ;+:yf xf] . o;n] ;fdflhs Gofosf nflu ax; sfo{qmd ub}{ Jofj;flos?kdf cfk"mnfO{ :yflkt u/]sf] 5 . o;n] kf/blz{tf, dfgjclwsf/, ;'zf;g / gful/ssf] Ifdtf clej[ l 4 ug] { h :tf sfo{ x ¿ gful/s ;dfhsf ;+:yfx¿;Fu ldn]/ ub{5 . o;n] cfˆgf sfo{x¿ ah]6 / ;fj{hlgs gLlt tyf dfgjclwsf/ / ;'zf;g u/L b'O{ d'Vo d'2fx¿df s]]lGb|t u/]sf] 5 . o;sf cGo sfo{qmdx¿df ;+;b\sf d'2fx¿, kf/blz{tf / :yfgLo:t/df zlQm s]lGb|t ug]{ klg /x]sf 5g\ . s= kl/ro ;g\ @))@ df d]lS;sf]sf] tNnf] ;bgn] ^,))) xhf/ ldlnog k]zf]sf] /fli6«o :jf:Yo sfo{qmd :jLs[t u¥of] . t/ ;bgsf] ah]6 ;ldltsf ;efkltn] :jLs[t ah]6nfO{ cfˆgf] dgv'zL kl/jt{g u/] . To;dWo] #) ldlnog k]zf] h'g PrcfOeL P8\;sf] PG6L /]6«f]efO/n cf}iflw lsGg] /sd lyof] . Tof] /sd bzj6f ;]G6;{ 6' cl;:6 j'dg gfdsf] ;+:yfnfO{ lbP . 32 l/;fPsf ;f+;bx¿n] ;ldltsf ;efkltn] vr{sf nflu ;ldltn] lbPsf] ;'emfj ljk/Lt u}/;++j}wflgs / cg'lrt tj/n] sfd u/]sf] cf/f]k nufP . kmG8/ nufotsf k|hgg clwsf/, dlxnf :jf:Yo, n}+lus ah]6 / PrcfOeL P8\;sf] jsfnt ;d]tsf gful/s ;dfhsf ljleGg ;+:yfx¿n] /sd afFl8Psf] cfIf]ksf ljifodf cg';Gwfg ug{ Pp6f ;+o'Qm u7aGwg agfP . ;j{ k |yd of] u7aGwgn] :jf:Yo dGqfno;F u of] sfo{ q md ;DalGwt sfuhftx¿ dfu u/] . dGqfnon] c:jLsf/ u¥of] . t/ u7aGwgn] ev{/ ag]sf] ;"rgf sfg'gsf] cfwf/df km]l/ ;"rgf dfUof] / cGTodf tL ;"rgfsf sfuhftx¿ k|fKt ug{ ;kmn eof] . :jf:Yo dGqfnosf sfuhftx¿n] ;f+;bx¿sf] cf/f]knfO{ k'li6 u¥of] . h;df k|i6?kdf #) ldlnog k]]zf] /sdfGt/ u/]sf] b]lvof] . cg';Gwfgsf] qmddf s] kQf nfUof] eg] ;]G6/ 6' cl;i6 j'dg ;+:yf s08dsf] k|of]u / ue{ktgsf] lj/f]wsf] kIfkftL /x]sf] k|f]le8fåf/f ;~rflnt /x]5 . o;n] ;/sf/sf] PrcfOeL P8\; tyf hg;+Vof sfo{qmdsf] lj/f]w uYof{] . cg';Gwfgaf6 s] klg kQf nfUof] eg] k|f]le8fn] ;/sf/n] u}/ ;/sf/L ;+:yfx¿nfO{ @))# df ljt/0f u/]sf] ;Dk"0f{ /sdsf] cfwfeGbf a9L k|fKt u/]sf] /x]5 . To;kl5 ;+o'Qm u7aGwgn] k|f]le8fn] k|fKt /sdx¿ s;/L sxfF vr{ ub{5 eg]/ c? 5fglag u¥of] . u7aGwgsf] ;xofqL ;+:yf kmG8/n] :jf:Yo dGqfnodf k]z ul/Psf ;Dk"0f{ vr{sf ljj/0fx¿ dfUof] / To;dfly uxg cg';Gwfg ;'? u¥of] . kmG8/sf] cg';Gwfgn] cfZro{hgs /x:of]b3 \ f6g eof]M k|f]le8fn] k|fKt u/]sf] #) ldlnog k]zf]dWo] sl/a () k|ltzt Jofks b'?kof]u u/]sf] lyof] . k|f]le8fn] pknAw u/fPsf] vr{sf] kmfF6af/Ldf ljleGg gSsnL ;+:yfx¿ -h;dWo] Pp6f ;+:yfsf] 7]ufgf :jod\ k|f]le8fs} lyof]_ nfO{ /sd afFl8Psf] b]lvof] . :jf:Yo;Fu laNs'n} c;DalGwt sfo{qmd - h:t} df]G6 AnfGs snd / n'uf lsGg_ vr{ ePsf] tyf k|rf/k|;f/sf ;fdu|L vl/bh:tf s]xL sfddf Hofb} clgolGqt vr{ u/]sf] b]lvof] . :jf:YodGqLn] cfkm"x?;Fu e]63f6 ug{ / oL ;Dk"0f{ ljj/0fsf af/]df 5nkmn ug{ tof/ gePkl5 n}+lus ljifodf s]lGb|t ul//x]sf] o; u7aGwgn] ljleGg 33 ;~rf/ dfWod dfkm{t\ k|rf/sf sfo{nfO{ tLj|tf lbof] . ;a}eGbf a9L laSg] l/kmdf{ klqsfn] ;g\ @))$ df k|f]le8fsf st'{tx¿sf af/]df lj:t[t ;dfrf/ k|yd k[i7df k|sflzt u¥of] . o;n] k|f]le8fsf st'{tx?nfO{ /fli6«o ax;sf] ljifo agfof] . kl/0ffd:j?k, cGo /fli6«o:t/sf kqklqsfn] klg o; ljifonfO{ nuftf/ b'O{ dlxgf;Dd k|sfzg u/L va/bf/L u/] . v= cWoog ljlwM kmG8/n] k|f]le8fsf] lj:t[t n]vfk/LIf0f ubf{ ckgfPsf] ljlwn] cGo o:t} ;+:yfx¿nfO{ n]vfk/LIf0f ug{ d2t ub{5 . ;"rgfsf] kx'FrM kmG8/n] ;j{k|yd n]vfk/LIf0f ug{ rflxg] ;"rgfx¿sf] af/]df cWoog u¥of] / To;nfO{ s;/L k|fKt ug{ ;lsG5 eGg] af/] /0fgLlt tof/ u¥of] . d]lS;sf]sf] ;"rgfsf] xs;DaGwL sfg'g k|of]u u/]/ o;n] :jf:Yo dGqfno dfkm{t\ k|f]le8fn] #) ldlnog k]zf] s], s;/L vr{ u¥of] eGg] ^,*)) j6f lanef}r/ k|fKt u¥of] . n]vfk/LIf0fsf] ;'?cftM n]vfk/LIf0f ug{ kmG8/n] cfˆg} ;+:yfdf sfo{/t n]vfkfnx¿nfO{ k|of]u u¥of] . pgLx¿n] ckgfPsf ljlw ;a} cGo ;+:yfx¿n] klg l;Sg ;S5g\ . vr{x¿sf] cWoogM kmG8/n] kfFr txdf vr{sf] k'g/fjnf]sg u¥of] . != kmG8/n] ;a} ^,*)) lanef}r/nfO{ sDKo'6/ :k|]8l;6df /fVof] . ljj/0fnfO{ lgDg kfFr efudf afFl8of] . lanef}r/ gDa/ M d]lS;sf]df ;Dk"0f{ lan ef}r/x¿ -;/sf/L, lghL tyf u}/;/sf/L_ ;/sf/L 5fkfvfgfdf 5fKg'k5{ . k|To]s lanef}r/df l;nl;nfa4?kdf ljz]if gDa/ lbOPsf] x'G5 . tL ef}r/nfO{ lglZrt Dofbleq k|of]u ug}{kg]{ x'G5 cGoyf ltgLx?sf] Dofb ;dfKt x'G5 . kmG8/n] tL ef}r/x¿sf] jf:tljs gDa/ cg';f/ ;"rLs[t u¥of] . ldlt M kmG8/n] k|To]s vr{ / sf/f]af/sf] ldlt klg k|ljli6 u¥of] . vr{sf] ljj/0f M kmG8/n] sf/f]af/sf] lj:t[t ljj/0f ;+nUg u¥of] . ;fdfGotof ef}r/df vl/b ul/Psf ;fdu|Lsf] ;"rL, ;fdu|Lsf] gfd, 7]ufgf, tyf qm]tf / laqm]tf b'j}sf] ;/sf/L s/ kl/ro gDa/ x'g] ub{5 . 34 vr{ /sd M kmG8/n] ef}r/sf] /sd klg k|ljli6 u¥of] . l6Kk0fL M o; v08df k|To]s zª\sf:kb ef}r/sf l6Kk0fLx? /flvof] . @= k|f]le8fn] ;/sf/nfO{ cfˆgf] cg'dflgt vr{ ljj/0f k]z u/]s} z}nLdf kmG8/n] vr{sf] tflnsLs/0f u¥of] . kmG8/n] k|f]le8fsf] vr{sf] 5'§} ljZn]if0f klg u¥of] h;n] k|f]le8fsf] vr{sf] k|fyldstf qmd :ki6 x'GYof] . o;af6 kmG8/n] s] kQf nufof] eg] k|f]le8fn] cfˆgf] ljj/0fdf pNn]v u/]eGbf w]/} /sd k|rf/k|;f/df vr{ u/]sf] /x]5 / vr{sf] oy]i6 cf}lrTo klg v'nfOPsf] lyPg . #= kmG8/n] jflif{s vr{sf] q}dfl;s juL{s/0f u¥of] h;af6 k|f]le8fn] ug]{ vr{sf] tf}/tl/sf klg kQf nufpg ;lhnf] eof] . o;af6 vr{ ug]{ k|lqmofsf] u'0f:t/Lotf ;fj{hlgs ug{ d2t k'¥ofpF5M pbfx/0fsf nflu, cfly{s jif{sf] clGtd q}dfl;sdf vr{ x'g' zª\sf:kb xf] . sltko cj:yfdf sfof{non] u/]sf] vr{ l;nl;nfa4 5 5}g x]g{ klg ;lsG5, h:t} clkm; ef8fdf lng' cufl8 g} kmlg{r/ vl/b ug'{ zª\sf:kb xf] . $= kmG8/n] To;kl5 ;Dk"0f{ ^,*)) j6f ef}r/nfO{ vr{sf] sfo{;Dkfbg u'0f:t/sf] kIfaf6 x]g{] p2]Zon] o;nfO{ tLg efudf ljeQm u¥of] . s= cfly{s?kdf vr{nfO{ sd ug{ ;lsGYof] ls < v= yf]/} nufgLaf6 w]/} kmfObf lng ;Sg] s'zntf lyof] ls < u= s] vr{n] ck]lIft kl/0ffd xfl;n ug{ cfˆgf] k|efjsfl/tfsf] k'li6 u5{ < kmG8/n] k|lqmofut clgoldttf / gSsnL lan jf wfFwnLsf k|df0fx¿ h'6fpg yfNof] . k|To]s clgoldttfnfO{ …l6Kk0fL’ v08df /flvof] . %= kmG8/n] ;Dk"0f{ cg';GwfgnfO{ ;ª\lIfKt l/kf]6{ agfP/ u7aGwgsf cGo ;xefuL;Fu 5nkmn u¥of] / To;nfO{ k|rf/ ug{ ;dfrf/ ;+:yfx¿nfO{ pknAw u/fof] . lgisif{M ;kmntfM k|f]le8fsf] ;dfrf/ k|sflzt ePkl5 cGo gful/s ;ª\3;+:yfx¿ klg of] u7aGwgdf ;dflxt eP . 5f]6f] ;dodf g} !,))) eGbf a9L ljleGg ;ª\3;+:yfn] ;/sf/nfO{ k|f]le8flj?4 cg';Gwfgsf] nflu cXjfg u/] . 35 gful/s ;dfhsf] bafas} kmn:j?k ;/sf/n] afWo eP/ ;dfh s f ] cfGtl/s n]vf lgoGqsnfO{ g f u l / s kmn:j?k 5fglag ug{ nufof] h;n] cGttM bafas} ] afWo eP/ kmG8/ ;lxtsf] u7aGwgs} lgisif{ ;/sf/ n n ]v f c f G t l / s fO{ 5fglag lgsfNof] . k| f ] l e8fn] cfly{ s lgoG q s n clgoldttf dfq} xf]Og n u fo f] ] . ug{ Joj:yfksLo clgoldttf klg u/]sf] b]lvof] . n]vf lgoGqsn] k|f]le8fnfO{ !# ldlnog k]zf] hl/jfgf ug]{ / ;/sf/af6 k|fKt ;Dk"0f{ /sd lkmtf{ u/fpg] k|ltj]bg lbof] . d]lS;sf]sf] dxfn]vf k/LIfsn] klg k|f]le8fsf] n]vfk/LIf0f u¥of] / n]vf lgoGqss} k|ltj]bgnfO{ g} k'gMk'li6 u¥of] . dxfn]vfn] k|f]le8fnfO{ csf]{ !% jif{;Dd ;/sf/L /sd k|fKt ug{af6 aGb]h nufpg, klxn] lnO;s]sf] /sd lkmtf{ u/fpg tyf tf]lsPsf] hl/jfgf lt/fpg l;kmfl/; u¥of] . :jf:Yo dGqfnon] k|f]le8fsf nflu cfufdL jif{sf nflu 5'6o \ fOPsf] /sdsf] lgsf;f /f]Sof] . r'gf}tLx¿ sfg'gL sdhf]/Lsf sf/0f k|f]le8fn] lauf] ltg{ gkg]{ eof], / Tof] d'2f cbfntdf ljwf/fwLg 5 . d]lS;sf]sf] Goflos k|0ffnLsf] sdhf]/Lsf sf/0f ah]6 ;ldltsf ;efklt klg o; k|s/0faf6 hf]luP . jf:tjdf pgL k|f]le8fnfO{ ;/sf/L /sd pknAw u/fpg] k|d'v kfq lyP . t/ k|f]le8fsf] d'2fn] gful/s ;dfhsf ;+:yfx¿nfO{ ah]6sf ljifodf cg';Gwfg / jsfntsf sfo{x? ug{ cfjZos ;Lk / /0fgLlt agfO{ cl3 a9\g tyf ;~rf/ /0fgLlt agfpg d2t u¥of] . k|f]le8fsf] pbfx/0faf6 w]/} b]zsf gful/s ;ª\3;+:yfx¿n] kf7 l;Sg ;S5g\ . h:t}, kmG8/nfO{ ^,*)) j6f lanef}r/sf] ljQLo ljj/0f cg';Gwfg ug{ sl7g ePkl5 o;n] ckgfPsf] kfFr r/0fsf] cg';Gwfg ljlwn] k|f]le8fsf] vr{sf] oyfy{ cg';Gwfg ug{ ;xh eof] . ;/sf/L /sdsf] b'?kof]usf ;DaGwdf ;/sf/n] sf/jfxL u5{ jf ub}{g eGg] lglZrt gePsf] cj:yfdf klg ;/sf/nfO{ bafa lbg u7aGwgn] ;~rf/sf] ;xL /0fgLlt agfP/ To;nfO{ k|rf/k|;f/ u¥of] h;sf sf/0f hgdt agfpg ;lhnf] eof] . o; pbfx/0faf6 :ki6 x'G5 ls gful/s ;dfh ;ª\3;+:yfn] cfkmF}n] n]vfk/LIf0f u/L ;/sf/nfO{ lhDd]jf/ agfpg d2t ug{ ;S5g\ . 36 v= xflsOlnd'n] tfGhflgofsf] n]vfk/LIf0f k|ltj]bgsf] j:t'l:yltnfO{ k|rf/k|;f/ u¥of] ;+:yfsf] kl/ro xflsOlnd' -lsZjflxnL efifdf lzIffsf] clwsf/_ eGg] ;+:yf !# hgf tfGhflgofnL gful/s ldn]/ ;a} afnaflnsfsf] nflu ;fj{hlgs lzIff pknAw u/fpg ;g\ @))! df :yfkgf ePsf] lyof] . clxn] o;df $) eGbf a9L sd{rf/L sfo{/t 5g\ / gful/s ;dfh, lzIff, ;~rf/, sfg'g / cg';Gwfg ljsf; ;ª\3;+:yfsf cu|0fL JolQmTjx¿ ;lDdlnt af]8{n] ;~rfng ub{5 . o;sf] k|d'v p2]Zo tfGhflgofdf 7"nf] ;~hfn ljsf; u/]/ 5nkmn, cg'ej cfbfgk|bfg ub}{ bL3{sflng?kdf ;fdflhs Pjd\ z}lIfs kl/jt{g ug]{ xf] . o;n] lzIffsf /fli6«o gLlt to ug]{ qmddf gful/s ;dfh Pjd\ cfdgful/ssf] ;xeflutfdf ;/sf/nfO{ ;Nnfx ;'emfj klg lbG5 . s= kl/ro xflsOlnd'sf w]/}h;f] sfo{x? tfGhflgofsf] cf}krfl/s lzIff ;'wf/df s]lGb|t 5g\ . o;n] lj:tf/} gful/s lzIffdf s]lGb|t ug]{, gful/snfO{ pgLx?sf] clwsf/sf] af/]df ;';"lrt / ;zQmLs/0f ug]{ tyf gful/sn] cfkm\gf clwsf/sf] ;+/If0f ePsf] ;'lglZrt ug]{tkm{ sfo{ ul//x]sf] 5 . n]vfk/LIf0f k|ltj]bg o;sf] bf];|f] sfo{cGtu{t kb{5 . 37 ;g\ @))^ df ah]6sf] kf/blz{tfsf] sfd ug]{ l;nl;nfdf n]vfk/LIf0f k|ltj]bgnfO{ klg ;dfj]z ug]{ lg0f{o u¥of] . dxfn]vf k/LIfs / lgoGqssf] k|ltj]bg ;fj{hlgs u/L o;n] ;/sf/nfO{ ;fj{hlgs vr{df lhDd]jf/ agfpg yfNof] . xflsOlnd'n] blIf0f clk|msf, ef/t / lkmlnlkG;df ePsf o:t} sfo{sf] cg'ej klg lnPsf] lyof] . xflsOlnd' o; sfo{df nfUg'sf] csf]{ sf/0f s] klg xf] eg] sdhf]/ n]vfk/LIf0f k|ltj]bgn] e|i6 sd{rf/L x}g ls :yfgLo ;d'bfo a9L kLl8t ePsf lyP . n]vfk/LIfssf] ljk/Lt n]vfk/LIf0f wf/0ffn] lhNnfdf :s'n agfpg], :jf:Yo rf}sL k'glg{df{0f ug]{h:tf sfo{x?df /sd sd eP/ c;fWo} g/fd|f] cj:yf l;h{gf eO/x]sf] lyof] . ;/sf/L /sdsf] clgoldttfsf nflu cfkm"x? lhDd]jf/ geP klg lhNnfsf ljkGg ;d'bfon] cGofo ;xg' kb{Yof] . xflsOlnd'n] n]vfk/LIf0f k|ltj]bgnfO{ ;j{;fwf/0fn] a'‰g] efiffdf cfsif{s ;–;fgf krf{ agfP/ ;~rf/ dfWod, ;f+;b\, gful/s ;dfh ;a}nfO{ ljt/0f u¥of] . oL krf{sf] ;kmntfs} sf/0f kl5 dxfn]vf k/LIfs / dxfn]vf lgoGqsn] klg oL krf{x¿ lgsfNg d2t u/] . v=cWoog ljlw n]vfk/LIf0f k|ltj]bgn] cfF}NofPcg'?k ;/sf/L lgsfox¿nfO{ pgLx¿sf] sfo{;Dkfbgsf] cfwf/df >]0fLut?kdf ljefhg ug{sf nflu xflsOlnd'n] ljleGg ;|f]tx?af6 tfGhflgofsf] ;jf]{Rr n]vfk/LIf0f lgsfon] lbPsf wf/0ffx? ;+sng u¥of] . xflsOlnd'n] ;+lIfKt ljj/0f ;d]l6Psf] krf{x? tfGhflgof ueg]{G; gf]l6;af]8{ -l6lhPg_ af6 lnof] eg] p;n] x/]s lgsfosf n]vfk/LIf0f k|ltj]bgx? s]Gb|Lo ;/sf/L lgsfo tyf :yfgLo clwsf/Lx?af6 ;+sng u¥of] . xflsOlnd'n] lgDg rf/ lsld;sf ;"rs -l6lhPgn] ;+u|x u/]sf ;fdu|Lx?df pNn]v ePadf]lhd_ sf cfwf/df k|To]s s]Gb|Lo lgsfo;DaGwL k|ltj]bg tof/ u¥of]M n]vfk/LIfssf] wf/0ff, zª\sf:kb cfDbfgL -n]vfk/LIfs To:tf] cfDbfgL ug{sf nflu cfjZos k|lqmof cjnDag u/]sf] af/] ;Gt'i6 x'g g;s]sf] jf cfjZos sfuhftx? gePsf]_, zª\sf:kb vr{ / :jljj]sdf ul/Psf] vr{df zª\sf:kb vr{sf] dfqf . xflsOlnd'nfO{ ah]6sf] cfsf/sf cfwf/df ;/sf/L lgsfox?sf aLr t'ngf ug{ ;xh agfof] . To;sf nflu kl5Nnf] k6s ;fj{hlgs ePsf] n]vfk/LIf0f k|ltj]bg tyf nuQ} cufl8sf b'O{ k|ltj]bg lnOof] . bf];|f]k6s eg] xflsOlnd'n] n]vfk/LIf0f k|ltj]bgsf k|ltx? klxNo} k|fKt 38 u/L krf{ tof/ kf¥of] lsgeg] l6lhPgsf] j]a;fO6 ;dod} ck8]6 gul/Psf sf/0f rflxPsf ;"rgfx? ;dod} pknAw x'g ;s]sf lyPgg\ . xflsOlnd'n] b'O{ lsl;dsf krf{ tof/ u¥of], klxnf] :yfgLo ;/sf/sf] nflu / bf];|f] s]Gb|Lo lgsfox¿sf] nflu . oL b'j} krf{ cª\u|]hL / ls:jflxnL efiffdf 5flkP . oL krf{x? kf]:6/h:t} 7"nf] cfsf/sf lyP . krf{sf] Psfkl§ c;nb]lv cToGt v/fa cj:yfdf /x]sf s]Gb|Lo lgsfox¿sf] tflnsf tyf csf]{kl§ tfGhflgofsf] n]vfk/LIf0f k|lqmof, k|d'v zAbfjnLsf] kl/efiff / d'Vo k|j[lQx? 5flkof] . lgisif{x?sf] nfdf] km]xl/:t glbO{ krf{n] d'Vo?kdf k|Zgx? p7fPsf] / tYofª\sx? ;xh?kdf a'em\g ldNg]u/L t'ngf dfq u/]sf] lyof] . pbfx/0fsf nflu, lzIff tyf Jofj;flos tflnd dGqfnosf] n]vfk/LIf0f k|ltj]bgnfO{ lgDg tl/sfaf6 ;ª\If]kLs[t ul/Psf] lyof]M lzIff tyf Jofj;flos tflnd dGqfno cl3Nnf] k|ltj]bgdf cf}FNofOPsf] !!=% ca{ lzlnªsf] aSof}tfsf sf/0fn] cfnf]lrt 5 . cfly{s jif{ @))%÷@))^ df æljleGg ;+:yfx?nfO{ cgflws[t /sdfGt/ / cg'bfgsf] ?kdf *=@ ca{ pknAw u/fOPsf]Æ / æ ljgfef}r/ / clgoldt ef}r/af6 &=$ ca{ vr{ u/]sf]Æ egL dGqfnodfly n]vfk/LIfsn] ;t{ ;lxtsf] wf/0ff lbPsf lyP . o;nfO{ csf]{ lsl;dn] a'emf}+, dGqfnon] u/]sf] zª\sf:kb vr{ - !&=& ca{_ n] !),))) eGbf a9L k|fylds txsf lzIfsnfO{ Ps jif{sf] ;Dk"0f{ tna lbg kof{Kt x'G5 . u=lgisif{ ;kmntf ;g\ @))^ df klxnf]kN6 lgsflnPsf] krf{n] lgs} /fd|f] :yfg kfof] / ;/sf/L n]vfk/LIf0f k|ltj]bgsf af/]df hgtfdf /fd|f] 5fk k¥of] . cª\u|]hL / ls:jflxnL efiffsf ;~rf/ dfWodx¿df klg o; ljifon] lgs} dxTj kfof] . xflsOlnd'n] oL krf{x¿ ;fj{hlgs sfo{qmd u/L kqsf/, gful/s ;dfhsf k|ltlglwx? / \ f] . e]nfdf pkl:yt kqsf/x?n] ;fj{hlgs n]vf ;ldltsf bft[;+:yfx¿ afF8o ;efklt;Fu o; ljifodf s'/f /fVg] k|lta4tf hgfP . jf:tjdf pgLx?n] To;} u/], / cem ulx/fOdf k'u]/ kqsf/x?n] ;dfrf/ k|sfzg klg u/] . ;g\ @))^ sf] krf{ 5flkPkl5 tfGhflgofsf /fi6«kltn] n]vfk/LIf0f k|ltj]bgsf 39 ljifodf 5nkmn ug{ pRr ;/sf/L clwsf/Lx?sf] a}7s 8fs] h'g cfkm}Fdf ce"tk"j{ lyof] . x'gtM of] a}7ssf] ;f]emf] >]o xflsOlnd'n] gkfP klg p;sf] krf{ cleofgsf sf/0f ljutb]lv g} b/fhdf ylGsPsf n]vfk/LIf0f k|ltj]bgnfO{ uDeL/?kdf lng afWo agfpg] jftfj/0f tof/ kf/]sf] lyof] . ;fy}, ;g\ @))^ sf] krf{kl5 xflsOlnd'nfO{ dxfn]vf lgoGqs / dxfn]vf k/LIfs cfkm}+n] kmf]g u/]/ bf];|f] krf{ agfpg ;xsfo{sf] k|:tfj /fv] . dxfn]vf k/LIfs / dxfn]vf lgoGqs sfof{non] ;g\ @))& sf] krf{ tof/ ug{ xflsOlnd'nfO{ n]vfk/LIf0f k|ltj]bg clu|d?kdf pknAw u/fP . tL krf{x? ljZj a}+ssf] ;xsfo{df cfof]lht tfGhflgof PsfplG6laln6L ;Dd]ngdf afFl8of] . xflsOlnd'n] b]zleqsf gful/s ;dfh ;fem]bf/x? / cGt/f{li6«o If]qaf6 klg ;sf/fTds k|ltlqmof klg k|fKt u¥of] . n]vfk/LIf0f k|ltj]bgdf xflsOlnd'sf] ;+nUgtf kl/jt{gnfO{ k|a4{g ug{sf nflu ;d"xsf] /0fgLltsf] Pp6f pbfx/0f xf] . cg';GwfgfTds k}/jLx? k|foM k/Dk/fut tl/sfaf6 ;DkGg ul/G5g\M cg';Gwfg ;DkGg u/]kl5 gLltkq agfOG5, Tof] gLltkq gLltlgdf{tfnfO{ afFl8G5 . of] sfo{ k|foM la|lkmª / sfo{zfnf dfkm{t ul/G5 . o;f] ug'{sf] cy{ xf] gLltlgdf{tfx?nfO{ kof{Kt?kdf hfgsf/L u/fPkl5 kl/jt{g cfpF5 eGg] wf/0ff . t/ xflsOlnd'sf] cg'ejdf oL cg';Gwfg k|ltj]bgx? cS;/ b/fhdf yGSofOG5g\ / To;sf glthfx¿nfO{ pk]Iff ul/G5 . ToxL sf/0f kl/jt{gsf nflu gful/s bafa l;h{gf ug{ ;d"xn] cfkm\gf cg';Gwfgsf glthfx?nfO{ hgtfaLr Nofpg Wofg lbof] . o; sfo{df ;d"xn] ;~rf/ dfWodsf] ;d]t ;xof]u lnPsf] lyof] . r'gf}tLM xflsOlnd'n] n]vf;DaGwL sfo{x?df w]/} lsl;dsf r'gf}tLx¿sf] ;fdgf ug'{k¥of] . o; ;d"x ;/sf/L n]vfk/LIf0f k|0ffnL / n]vfk/LIf0f k|ltj]bgsf ljifodf yf]/} dfq kl/lrt lyof] . ;d"xn] o; If]qdf cfkm\gf] Ifdtf lgdf{0fsf nflu lgs} a9L ;|f]t;fwg nufgL ug'{ k/]sf] lyof] . o;afx]s, l6lhPg j]a;fO6df w]/} uNtL b]lvPkl5 xflsOlnd'n] ;/sf/n] u/]sf x/]s n]vfk/LIf0f k|ltj]bgnfO{ lnP/ ;Dk"0f{ ljj/0fsf] bf]xf]/f] k/LIf0f ug{'kg]{ cfjZostf /x]sf] lg0f{odf k'Uof] . o;n] clws ;do lng] eP klg tYofª\s÷ljj/0fx? ljZj;gLo /x]sf] ;'lglZrt ug{ of] ug}{kg]{ cfjZos sfo{ lyof] . o;afx]s, xflsOlnd'n] k|To]s lgsfosf] 5'§f5'§} n]vfk/LIf0f k|ltj]bg 40 k|fKt ug{ sl7gfO dx;'; u¥of] hasL k|fljlws?kdf oL k|ltj]bgx? ;fj{hlgs clen]v x'g\ . w]/}kN6 cg'/f]w u/] klg oL k|ltj]bgx? csf]{ u}/– ;/sf/L ;+:yf -ul/aL lgjf/0f cg';Gwfg ;+:yf, of] ;+:yfn] ;/sf/;Fu lgs6 eP/ sfo{ ub{5_ dfkm{t\ k|fKt eP . o;n] /0fgLlts ;fem]bf/Lsf] dxTjnfO{ bzf{pF5 . cGTodf, tfGhflgofsf] dxfn]vf k/LIfs / dxfn]vf lgoGqsn] d'Vo?kdf ljQLo n]vfk/LIf0fsf] sfo{ ub{5 h;n] gful/s ;dfhnfO{ klg ?lr x'g] w]/} lsl;dsf sfo{;Dkfbg n]vfk/LIf0f ug]{tkm{ vf;} Wofg lbFb}g . o:tf] cj:yfdf xflsOlnd'h:tf ;+:yfn] ;/sf/L n]vfk/LIf0fsf glthfx¿;Fu} ;/sf/L lgsfox?sf ljQLo tyf sfo{;Dkfbg Joj:yfkg ;d:ofx?nfO{ 5'§} cWoog u/L k|sfz kfg'{ kb{5 . ] 6n] lkmlnlkG;sf] u= sG;G8{ l;l6hG; ckm cfa|f km/ u'8 ueg{dG ;fj{hlgs /fhdfu{sf] vr{ n]vfk/LIf0f u¥of] ;+:yfsf] kl/ro sG;G8{ l;l6hG; ckm cfa|f km/ u'8 ueg{d]G6 -l;l;PhLhL_ pQ/L lkmlnlkG;sf] cfa|f /fHosf] Ps u}/;/sf/L ;+:yf xf] . o;n] cfa|f k|b]zsf ;/sf/L kl/of]hgfx¿sf] cg'udg ub{5 . ljsf; sfo{qmddf ;fd'bflos ;xeflutf a9fpg] gofF ;/sf/sf] gLltcg'?k ;g\ !(*& df of] ;+:yf :yfkgf ul/Psf] lyof] . l;l;PhLhLn] /fHosf k"jf{wf/ kl/of]hgfsf] cg'udgdf ljz]if1tf xfl;n u/]sf] 5 / o;n] ;8s jf k'nx¿ ;Demf}tf cg'?k ag] gag]sf] hfFRg :yfgLo cg'udgstf{nfO{ kl/rfng ub{5 . o; ;+:yfsf k"0f{sfnLg sd{rf/LnfO{ :yfgLo txdf kl/rflnt ;of}+ :jod\;]jsn] ;fy lbG5g\ . s= kl/ro ;/sf/L ljsf; sfo{qmddf ;fd'bflos ;xeflutf a9fpg ;/sf/n] ;g\ !(*& df NofPsf] gLltcGtu{t l;l;PhLhLsf ;b:ox?n] ljsf; kl/of]hgfsf] cg'udgsf nflu /fli6«o cfly{s ljsf; k|flws/0faf6 tflnd lnP . ;/sf/n] lbPsf] ;"rgfsf cfwf/df l;l;PhLhLsf ;b:ox?n] :yfgLo ;~rf/ dfWodx¿ -/]l8of], cvaf/_ sf] k|of]u ug'{sf ;fy} ljleGg k"jf{wf/ kl/of]hgfsf] ah]6, 41 kl/of] h gfsf] Hofnf;DaGwL Joj:yf tyf cGo ;Da4 ljj/0fsf ljifodf :yfgLo afl;GbfnfO{ hfgsf/L u/fpg ;fd'bflos e]nf cfof]hgf u/] . of] cg' e jn] l;l;PhLhLsf ;b:ox?nfO{ ;/sf/L ;Demf}tf / kl/of] h gf Joj:yfkgdf dxTjk"0f{ 1fg pknAw u/fof] . kl/of]hgfsf ;DaGwdf ;"rgfx? pgLx?n] ;fj{hlgs ul//x]s} avt l;l;PhLhLsf ;b:ox? ;fj{hlgs lgdf{0f tyf /fhdfu{ dGqfno -PdkL8An'Pr_ n] klqsfdf 5fk]sf] lj1fkg b]v]/ crlDet eP h;n] cfa|f k|fGtdf @& j6f kl/of]hgf ;kmntfk"j{s ;DkGg u/]sf] 3f]if0ff u/]sf] lyof] . of] 3f]if0ff c;To ePsf] a'em]sf l;l;PhLhLsf ;b:ox¿n] e08fkmf]/ ug]{ lg0f{o u/] . kl/of]hgf lgdf{0fdf ;+nUg lgsfolj?4sf] cleofgnfO{ ;zQm agfpg l;l;PhLhLsf ;b:ox?n] ;DkGg kl/of]hgfsf] lj:t[t ljj/0f ;ª\sng u/] . of] ljj/0fdf kl/of]hgf If]qsf dflg;n] e/]sf ljj/0f / kl/of]hgf If]qsf t:jL/ ;dfj]z ul/P . l;l;PhLhLn] dGqfnodf cg';Gwfgsf glthfx? x:tfGt/0f ub}{ lhNnf OlGhlgo/dfly 5fglag ug{ dfu ul/of] . l;l;PhLhLn] cf}FNofPs} glthfx?nfO{ ;/sf/L n]vfk/LIf0fsf] k|ltj]bgn] klg b]vfof] / w]/}hgf ;/sf/L sd{rf/Ldfly e|i6frf/sf] cf/f]k nfUof] . l;l;PhLhLsf ;b:ox?n] ;/sf/L jsLn ;dIf k|df0fsf] ?kdf aofg lbg'sf ;fy} cfa|f k|fGtdf sfo{/t dGqfnosf sd{rf/Llj?4 k|df0fx¿ pknAw u/fOlbP . nfdf] ;ª\3if{kl5 unt Jojxf/sf] cfIf]kdf !! hgf ;/sf/L sd{rf/Ldfly lgnDag ul/of] . dGqfnosf cfa|f k|fGt x]g]{ lrkm OlGhlgo/ / 8]k'6L lrkm OlGhlgo/nfO{ eljiodf ;f] k|fGt x]g{af6 aGb]h nufOof] . l;l;PhLhLsf] cg'dfgdf lkmlnlkG;sf] Oltxf;df gful/s ;dfhsf] lgu/fgLsf sf/0fn] e|i6frf/sf] cf/f]kdf ;/sf/L clwsf/Ldfly bf]ifL 7x¥ofO{ b08;hfo ePsf] of] klxnf] 36gf xf] . o; d'2fsf] kl/0ffdkl5 dGqfnosf If]qLo lgb]{zsn] cfa|f k|fGtsf ;8s lgdf{0fdf ;+nUg 7]s]bf/x¿ e'QmfgL ug'{kg]{ /sd l;l;PhLhLn] pgLx?sf lanef}r/ k|dfl0ft u/]kl5 dfq pknAw u/fpg cfb]z hf/L u/] . 42 v= cWoog ljlw l;l;PhLhLsf ;b:ox¿n] ;/sf/L kl/of]hgfsf] cg'udg ug]{ ljz]if k|ljlwx¿ ljsf; u/]sf 5g\ . ljBfyL{x¿, :s'n 5f8]sf o'jfx¿ / u[lx0fLx¿ hf] o; ;+:yfsf ;b:ox¿ x'g\ pgLx¿n] ;8s lgdf{0f kl/of]hgfsf] lg/LIf0f ub{5g\ . pgLx?n] ;+:yfdf cfa4 :jod\;]jL OlGhlgo/ tyf PsfpG6]G6 jf ;+:yfsf sd{rf/LnfO{ k|ltj]bg lbG5g\ . oL sd{rf/Ln] kl/of]hgf If]qsf] lj:t[t cg';Gwfg ub{5g\ . ;+:yfsf sd{rf/L / :jod\;]jLx? cfˆgf] vfgf, ;8s gfKg] 6]k, Sofd/f, /]s8{/ lnP/ ;8ssf] lg/LIf0fdf lg:sG5g\ . lkmlnlkG;sf] ;+ljwfg / /fi6«ktLo cfb]zx?n] u}/–;/sf/L ;+:yfx¿nfO{ zf;g ;~rfngdf ;xefuL x'g] cj;/ k|bfg ub{5g\ . l;l;PhLhLn] ;/sf/L cfof]hgf lg/LIf0f ug{ / ;/sf/L lgsfox?sf ;"rgf k|fKt ug{ oL sfg'gsf] k|of]u ub{5g\ . h:t}M  /fhdfu{, k'n / xjfO{ d}bfgsf] k|fljlws kIf ;d]tsf :k]l;lkms];g ;d]l6Psf] ;fj{hlgs lgdf{0f tyf /fhdfu{ ljefuaf6 hf/L An' a's (Blue Book).  cg';Gwfgsf] bfo/fdf cfPsf] kl/of]hgfsf] :jLs[t gS;f tyf of]hgf .  kl/of]hgf sfof{Gjogsf nflu cfsf/k|sf/, u'0f:t/ ;d]tsf] dfkb08 .  cWoog ul/g] kl/of]hgfsf] ;fwf/0f eGbf ;fwf/0f ;"rgf h:t}, :yfg, vr{sf] ;|f]t, lgdf{0fsf] nfut, kl/of]hgf lgdf{0fsf] k|lqmof tyf cjlw / kl/of]hgf :jLs[t ug]{ clwsf/L . o;/L k|fKt ul/Psf ;"rgfx¿nfO{ l;l;PhLhLsf ;b:ox¿n] cfof]hgf lg/LIf0faf6 k|fKt ;"rgf / 7]s]bf/n] kl/of]hgf ;dfKt ePkl5 a'emfpg] ljQLo tyf n]vf;Fu ;DalGwt sfuhftx? tyf k|fljlws k|ltj]bg;Fu ;"rgf le8fP/ x]5{g\ . cg';Gwfgdf vf;u/L e|i6frf/sf] k|df0f jf sdhf]/ sfo{;Dkfbg, ;8s lgdf{0fdf sd u'0f:t/sf ;fdu|Lsf] k|of]u, ;Demf}tf k|lqmofx?df ePsf abdf;Lx? x]l/G5 . cg'udgsf] cGtdf l;l;PhLhLsf ;b:ox¿n] Pp6f kmd{ eb{5g\ h;df kl/of]hgfsf] gfd, :yfg, vr{sf] ;|f]t, sfo{k|ult ljj/0f, sfof{Gjog k|lqmof, sfof{Gjog ug]{ lgsfo, lg/LIf0f ldlt, xfnsf] cj:yf / cg'udgstf{sf] 43 lgrf]8 tyf ;/sf/n] ug'{kg]{ sfo{x? ;d]l6Psf ;'emfjx? x'G5g\ . olb n]vfk/LIf0fn] kl/of]hgfdf ;d:of b]v]df ;'wf/sf nflu k|:6 ;'emfjx? ;lxt of] kmd{ tfn'sjfnf ;/sf/L clwsf/LnfO{ pknAw u/fOG5 . pbfx/0fsf nflu, Pp6f cfof]hgfsf] cg'udgsf] qmddf l;l;PhLhLsf ;b:ox¿n] 7]s]bf/n] ;8s /fd|f];Fu lgdf{0f gu/]sf] km]nf kf/] . ;8s sfnf]kq ug'{cl3 /fd|/L k]Ng] / ;Dofpg] gu/]sf] tyf lgdf{0f ;fdu|L tf]lsPsf] dfkb08cg'?k gld;fPsf] cg'udgstf{x?n] e]§fP . l;l;PhLhLn] pknAw u/fPsf] ljj/0fsf cfwf/df ;/sf/n] 7]s]bf/nfO{ unt tl/sfn] lgdf{0f ul/Psf ;8s v08x? cfkm\g} vr{df k'gM lgdf{0f ug{ cfb]z lbof] . o;}u/L, csf]{ kl/of]hgfdf l;l;PhLhLn] 7]s]bf/n] ;/sf/nfO{ ;8s lgdf{0fsf ;fdu|Lsf] nfut a9L b]vfPsf] e]§fof] . ;/sf/n] 7]s]bf/nfO{ a9L e'QmfgL lnPsf] eGb} yk /sd glbO{ ;8s lj:tf/ ug{ cfb]z lbof] . u= kl/0ffd ;kmntf l;l;PhLhLn] e|i6frf/ lgoGq0fdf v]n]sf] e"ldsf tyf ;fj{hlgs lgdf{0fsf] cg'udg ug]{ o;sf] cg'ejsf] sb/ ub}{ ;g\ @))! df lkmlnlkG;sf] /fli6«o n] v fk/LIf0f cfof] u -lkmlnlkG;sf] ;jf] { R r n] v fk/LIf0f lgsfo_ n] l;l;PhLhL;Fu cfa|f k|fGtdf ;xeflutfd"ns n]vfk/LIf0fsf] nflu ;xsfo{ u¥of] . To;nuQ} l;l;PhLhLsf sd{rf/Lx?n] /fli6«o n]vfk/LIf0f cfof]u;Fu cfa|f k|fGtdf ;fj{hlgs lgdf{0f tyf /fhdfu{ ljefusf] ;8s dd{t;DaGwL kl/of]hgfx?sf] n]vfk/LIf0fsf nflu sfd u/] . oL n]vfk/LIf0fx?n] ;DalGwt kl/of]hgfx?sf] k|efj / tL kl/of]hgfx? sfo{;Dkfbg u'0f:t/ -cfly{s, sfo{s'zntf / k|efjsfl/tf_ Wofg lbO{ ;~rfng eP gePsf] d"Nofª\sg u/] . n]vfk/LIf0f 6f]nLn] pknAw ljj/0fx?sf] hfFr, kl/of]hgfsf k|d'v JolQmx?;Fusf] cGtjf{tf{ tyf k|rlnt P]gsfg'gsf] kfngf eP gePsf] lgSof}{n ug{ / cGo ;|f]tx?af6 k|fKt ;"rgfsf] tYo hfFr ug{ kl/of]hgf If]qsf] e|d0f u/] . of] 6f]nLn] :yfgLo hgtfsf] wf/0ff a'em\gsf nflu % j6f ;d"xut 5nkmn klg ;~rfng u¥of] . cGtdf of] 6f]nLn] /fli6«o n]vfk/LIf0f cfof]usf If]qLo lgb]{zsnfO{ cfkm\gf] k|ltj]bg a'emfof] . vr{sf] ;Totf hfFRgsf nflu n]vfk/LIf0f 6f]nLnfO{ ;d'bfosf] ;xeflutfn] 7"nf] d2t k'¥ofof] . pbfx/0fsf nflu, Pp6f kl/of]hgfdf 7]s]bf/n] k]z u/]sf] ef}r/n] :yfgLox¿sf] ;xeflutfn] n]vfk/LIf0f 6f]nLnfO{ vr{sf] lgoldttf 44 k|dfl0ft ug{ ;lhnf] eof] . pbfx/0fsf] nflu, Pp6f cfof]hgfsf] sfd ;DkGg ug{ !)) lbg nfUg] cg'dfg ul/Psf]df To;nfO{ !* lbgdf ;DkGg u/]sf] b]vfOPsf] lyof] . kl/of]hgfsf OlGhlgo/n] ;Demf}tfdf pNn]v ePsf] eGbf Hofbf pks/0f 7]s]bf/n] k|of]u u/]sf sf/0f lgwf{l/t sfo{ ;do cufj} ;DkGg ePsf] atfPsf lyP . t/ :yfgLojf;Ln] n]vfk/LIf0f 6f]nL;dIf OlGhlgo/sf] of] bfaL em'7f] /x]sf] atfpg'sf ;fy} 7]s]bf/n] xtf/df ;8s lgdf{0f u/]sf] k|df0f ;8s lg/LIf0f ubf{ k|:6} b]lvg] hgfP -/fli6«o n]vfk/LIf0f cfof]u, @))@_ . ;xeflutfd"ns k|ltj]bg a'emfOPsf n]vfk/LIf0f cfof]usf k|d'vn] o; /L cEof;sf glthfx? lgs} G w fg d f v f; uj f c g ' ; s f] k | d f0 f æljifos]lGb|t / k|efjzfnLÆ /x]sf] e | i 6 fr f/ s fo { ; D k fb g , pNn]v u/] -efN8]/fdf, @))#_ . s d h f] / df{0fdf sd /fli6« o n] v fk/LIf0f cfof] u n] ;8s lg s f ; fd u | L s f] u'0 f: t / ;xeflutfd" n s n] v fk/LIf0fsf] ; D e mf } t f k | o f] u , d f e P s f ;+ l xtf;DaGwL lgb]{ l zsfdf k | l qm o fx ?? x ] l / G 5 . n]vfk/LIf0f k|lqmofsf l;sfO{nfO{ a b d f; Lx ;dfj]z klg u¥of] -/fli6« o n]vfk/LIf0f cfof]u, @))@_ . r'gf}tL /fli6«o n]vfk/LIf0f cfof]u–l;l;PhLhLsf] ;xeflutfd"ns n]vfk/LIf0fn] ;xefuL x'g OR5's gful/s ;dfh ;d"xx? / n]vfk/LIf0f ;+:yfx?n] ;fdgf ug'{kg]{ w]/} lsl;dsf r'gf}tLx?nfO{ k|:t't u/]sf] 5 . klxnf], ;xeflutfd"ns n]vfk/LIf0fsf qmddf l;l;PhLhL / /fli6«o n]vfk/LIf0f cfof]usf sd{rf/LaLr s]xL tgfj klg l;h{gf u¥of] . cfof]usf sd{rf/Ln] n]vfk/LIf0fsf k|f/lDes glthfsf ;DaGwdf ;d'bfo;Fu 5nkmn ug'{k5{ eGg] l;l;PhLhLsf] dfuk|lt cfklQ hgfP . pgLx?n] n]vfk/LIf0f sfo{ ;dfKt gx'Fb} o;sf lgrf]8 ;fj{hlgs ug{ gx'g] ts{ cufl8 ;f/] . o;sf] hjfkmdf l;l;PhLhLsf sd{rf/Ln] cfkm"x?n] ;~rfng ug]{ cg';Gwfgsf ;a} r/0fdf gful/snfO{ ;+nUg u/fpg] k|rng /lxcfPsf] hgfP . o;}u/L, l;l;PhLhLsf sd{rf/Lx?df kl/of]hgfsf] ;dflKtkl5 sfuhftsf] ljZn]if0faf6 dfq ul/g] ePsfn] ;/sf/L n]vfk/LIf0fdf dxTjk"0f{ glthfx? ;dfKt x'g]df lrGtf 5fof] . b'j} ;+:yfsf] ;xdltdf l;l;PhLhLsf n]vfk/LIf0f ljlwsf s]xL kIfnfO{ ;xeflutfd"ns n]vfk/LIf0f cEof;df ;dflxt ul/of] . 45 pbfx/0fsf nflu, n]vfk/LIf0fdf ;fdflhs k|efj ljZn]if0fnfO{ ;d]l6of] h;n] nlIft ;d'bfodf kl/of]hgfsf] k|efj dfkg ub{5 . bf];|f], n]vfk/LIf0fdf ;xefuL ;a} +;+:yfx?n] n]vfk/LIf0f cEof; ;kmn /x]sf] 3f]if0ff ul/P klg /fli6«o n]vfk/LIf0f cfof]usf] k|zf;gdf kl/jt{g x'gf;fy To;nfO{ aGb ul/of] . cfof]usf gjlgo'Qm cfo'Qmsf k|fyldstf c? g} lyP / pg}n] of] kl/of]hgf ;dfKt ul/lbP . k|zf;gdf kl/jt{g x'gf;fy pgLx?n] kl/of]hgf aGb ug{ ;Sg] ePsfn] ;xeflutfd"ns n]vfk/LIf0fsf] lbuf]kgfdf uDeL/ k|Zg pAhfof] . axfnjfnf k|zf;gsf] nx8df lge{/ gx'g] kl/l:ylt ;'lglZrt ug{ sfg'gsf] cfjZostf kg{ ;S5 . cGTodf, o'Pgl8kLsf] Pp6f k|ltj]bgn] /fli6«o n]vfk/LIf0f cfof]usf gjlgo'Qm cfo'Qmn] cf}krfl/s n]vfk/LIf0f k|lqmofdf gful/s ;dfh ;+:yfx?nfO{ ;dfj]z ubf{ æu|fxssf] uf]kgLotfÆ dfly xflg k'¥ofpg] eGb} c;fWo} lrGtf JoQm u/]sf lyP -a'Pgl8cf, @))@_ . ;xeflutfd"ns n]vfk/LIf0f k|lqmofsf] Jofjxfl/stfsf ;DaGwdf lg0f{o ug'{kg]{ cj:yf cfPdf ;/sf/n] g} k/Dk/fut uf]kgLotfsf] lrGtfsf 7fpFdf gful/s ;dfh ;+:yfx?af6 ;fem]bf/nfO{ ;dflji6 ubf{ x'g] :jfefljs kmfObfx?nfO{ dfkg ug'{ kb{5 . 3= klAns ;le{; PsfpG6Llaln6L df]lg6/åf/f blIf0f clk|msL lgu/fgL k|0ffnLsf] d"Nofª\sg ;+:yfsf] kl/ro \ ljZjljBfnodf ;g\ !((( df :yflkt blIf0f clk|msfsf] /f]8; klAns ;le{; PsfplG6laln6L df]lg6/ -lkP;PPd_ Ps u}/gfkmfd"ns :jtGq cg'udg ;+:yf xf] . o;n] clk|msL ;+:yfx¿nfO{ ;xof]u ug]{ tyf ;fdflhs–cfly{s clwsf/df ;/sf/sf] hjfkmb]xLtf tyf ;fj{hlgs ;|ft ] ;fwgsf] k|efjsf/L k|of]usf ljifonfO{ x]b5 { . lkP;PPddf !! hgf k"0f{sfnLg sd{rf/L 5g\ h;n] blIf0f clk|msfsf] k"j{ s]k k|fGtsf] k|fGtLo ;/sf/L k|zf;gdf cfkm"nfO{ s]lGb|t u/]sf 5g\ . pgLx?n] ;fj{hlgs ;|ft ] ;fwgsf] Joj:yfkgf / ;/sf/L ljefux?af6 x'g] abdf;L / e|i6frf/;Fu ;DalGwt ;"rgfx? ;ª\sng ub{5g\ . ;/sf/L clwsf/LnfO{ cfkm\gf] sfo{;Dkfbgk|lt hjfkmb]xL agfpg oL ;ª\slnt ;"rgfx? ;f+;bx?, gful/s ;dfh ;+:yfx? / cfdhgtfnfO{ ljt/0f ul/G5 . 46 s= kl/ro ;g\ !(() sf] dWolt/ blIf0f clkm|sL ;~rf/ dfWodx?n] k"jL{ s]k k|fGtdf s'zf;g / e|i6frf/ Jofks?kdf eO/x]sf] ;dfrf/ k|sfzg ug{ yfn] . oL ;dfrf/ ;fj{hlgs x'g yfn]kl5 ;g\ !((( df /f]8; \ ljZjljBfnodf :jtGq cg';Gwfg kl/of]hgfsf ?kdf lkP;PPd :yfkgf ul/of] . lkP;PPdn] k|f/Dedf e|i6frf/sf d'2fx?nfO{ lnP/ k|fGtLo k|zf;gn] u/]sf sf/jfxLsf] hfFr u¥of] . vf;u/L, lkP;PPdn] /ª\ue]bL Joj:yfaf6 ev{/} d'Qm ePsf] blIf0f clkm|sfdf e|i6frf/df d'l5Psf sd{rf/Ldfly ul/Psf sf/jfxLx? lghfdtL sd{rf/L P]g÷sfg'g d'tfljs eP gePsf] ljZn]if0f u¥of] . lkP;PPdn] oL ;+slnt ;"rgfsf] Pp6f 8f6fa]; tof/ kf¥of] h;nfO{ ;j{;fwf/0f / gful/s ;dfh ;+:yfx?n] k|of]u u/L tL ;/sf/L lgsfon] e|i6frf/ lj?4 n8\g u/]sf] k|lta4tfnfO{ hfFr ug{ ;Sy] . s]xL ;dokl5 e|i6frf/ / ddf !! s' z f;gsf 36gfsf] hfgsf/L lk P ; P P f{ s fn Lg ;+sng / k|;f/ dfq kof{Kt gx'g] h g f k " 0 5g\ h;n] lkP;PPdn] a'em\of] . ;g\ @))! df sd{rf/L c lk | m s fs f] k " j { b lI f0 f tsf] k|f GtLo ;|f]t;fwgsf] k|efjsf/L Joj:yfkg s]k k|fG k | z f; g d f / bIftfk"0f{ tl/sfn] ;]jf k|jfxsf] ; / s f/ L { s ] l G b | t ;' g lZrttfsf nflu k|fGtLo c fk m" n fO g\ . u/]sf 5 ;/sf/n] ;fdgf ul//x]sf ;+/rgfut r'gf}tLx?sf] d"Nofª\sgsf nflu :sf]/sf8{sf] ljlw ljsf; u¥of] . oL :sf] / sf8{ n ] lgsfox?sf] /0fgLlts of]hgf tyf ljQLo Joj:yfkgsf] cj:yf dfkg tyf cg'udg lgsfosf nflu ltgLx?sf] pQ/bfloTj d"Nofª\sg ub{5 . lkP;PPdn] ;fj{hlgs clgoldttf ;DaGwL sfuhftx? k|flKtsf nflu cfjZostf cg';f/ ;"rgfsf nflu lgj]bg k]z ug]{ nufot ljleGg ljlwx? cjnDag ub{5 . o;n] cfkm\gf sfddf glthfx? ;do;dodf k|sfzg ub{ 5 . To;sf nflu p;n] k| f GtLo kqklqsfdf ;fKtflxs :tDe - æPsfplG6laln6L dlg6/Æ_ klg k|of]u ub{5 . oL ljZn]if0fx? ah]6 k|lqmofsf ljleGg r/0f;Fu ldNg]u/L tof/ ul/G5 tfls To;n] ah]6 lgdf{0fb]lv lgu/fgL tyf k|efj d"Nofª\sg;Ddsf If0fdf ;fj{hlgs ;|f]t;fwgsf] k|of]u / ;fj{hlgs ;]jf tyf j:t'sf] k|jfx af/] ax; rnfpg d2t k'¥ofpF5 . 47 v= cWoog ljlw o; ;+:yfn] k|sflzt ah]6 / gLlt of]hgfnfO{ ah]6 tyf of]hgfdf lgwf{/0f ul/Psf] nIf xfl;n eP gePsf] af/] ;/sf/L lgsfo / lgu/fgL ;+:yfx?n] lbPsf k|ltj]bgsf cfwf/df jf:tljs sfo{;Dkfbg;Fu t'ngf ub{5 . tL ;/sf/L lgsfox?n] cfkm\gf] bfloTj k"/f ug]{ l;nl;nfdf ;fj{hlgs ljQ;DaGwL sfg'gsf] kfngf u/] gu/]sf] klg lkP;PPdn] k/LIf0f ub{5 . lkP;PPdn] of]hgf, ah]6, cfjlws / jflif{s k|ltj]bgx?, cfGtl/s n]vfk/LIf0f k|ltj]bg, x/]s ljefun] k|sfzg ug]{ k|ltj]bgx?, ;fj{hlgs n]vfk/LIf0f ;+:yfh:tf lgu/fgL lgsfoaf6 k|sflzt k|ltj]bgx?, / ljefux? hfFrsf lglDt tf]lsPsf] ;+;bLo ;ldltaf6 hf/L k|ltj]bg ;d]tsf ljljw ;|f]tx?af6 k|fKt ljQLo ;"rgfx?sf] ljZn]if0f ub{5 . ;g\ @))# b]lv lkP;PPdn] k"jL{ s]k { h lg s dn] ; fj k|fGtsf 5 j6f ;/sf/L ljefux? lk P ; P P t t f ; D a G w L d clgol x? k|flKtsf -lzIff, ljQ, :jf:Yo, xfplhª, sfuhft fjZostf u ;fj{ h lgs lgdf{ 0 f / ;fdflhs n f l u c ; " r g fs f n fl ljsf;_ sf] jflif{s ljZn]if0f k"/f c g ' ; f/ k ] z u g ] { lg j ] b g l j l e G g u/]sf] 5 . oL k|ltj]bgx? cfkm\gf] nufot cjnDag j]a;fO6 www.psam.org.za ljlwx? ub { 5 . df /fv]sf] 5 . lkP;PPdn] ljZn]if0fsf] k|:t'ltsf nflu ljleGg lsl;dsf 6]DKn]6 -9fFrf_ tyf ;DalGwt lgb]{lzsf tof/ u/]sf] 5 . o;n] cfkm\gf sd{rf/L -/ cGo ljZn]ifsx?_ nfO{ 6]DKn]6 eg{ / ljZn]if0f ug{ ;xof]u ub{5 . o;afx]s, of] lgb]{lzsfdf k|Zgx?sf] ;"rL ;dfj]z /x]sf] x'G5 h;nfO{ lkP;PPdn] s'g} klg ljefusf] sfo{;DkfbgnfO{ ljZn]if0f ug{ k|of]u ub{5 . lkP;PPdn] tof/ kf/]sf] vr{sf] hfFr tyf pQ/bfloTjsf] k/LIf0fsf] 6]DKn]6sf ;fy} To:tf 6]DKn]6x? eg]{ / ljZn]if0f ug{] lgb]{lzsfsf] tn rrf{ ul/G5 . != vr{ hfFrsf] k|ltj]bg tof/L (Developing an Expenditure Tracking Report) vr{ hfFrsf] k|ltj]bgn] ljefun] b]vfPsf] vr{sf] n]vf tof/ ug{ tyf ljefusf lglDt 5'6o \ fOPsf] ah]6;Fu vr{sf] t'ngf ug{ k|of]ustf{nfO{ ;3fpF5 . 48 k"jL{ s]ksf] -=====ljefu_ sf] ah]6 tyf vr{ km/sM -a9L_÷sd hDdf ah]6 vr{ -a9L_÷sd vr{sf] cfly{s jif{ -$…)))_s -$…)))_v vr{ k|ltzt -$…)))_ 3Öu÷sÜ u Ö s–v -cfly{s jif{ –#_ -cfly{s jif{ –@_ -cfly{s jif{ –!_ -ljZn]if0f ug]{ cfly{s jif{_ hDdf lkP;PPdsf cg';Gwftfx?n] k|of]u u/]sf] dflysf] tflnsfn] rf/ jif{sf] cjlwdf ljefun] u/]sf vr{sf] k|j[lQ bzf{pF5 . blIf0f clkm|sfdf o:tf ;"rgf ljefusf] jflif{s k|ltj]bgdf pknAw u/fOPsf x'G5g\ h'g k/LIf0fsf nflu lnOPsf] cfly{s jif{ ;dfKt ePkl5sf] ;]K6]Da/ dlxgfsf] cGTo;Dddf k|sfzg ul/G5 . lkP;PPdn] clxn]sf] jflif{s k|ltj]bgsf tYo tYofª\sx? To;cl3sf k|ltj]bgcg'?k eP gePsf] ;'lglZrt ug{sf nflu cg';Gwftfx?nfO{ cl3Nnf jif{ ´:x?sf jflif{s k|ltj]bg / ljQLo ljj/0f klg x]g{ ;'emfj lbG5 . of] ljZn]if0f ;dfKt ePkl5 lkP;PPdsf cg' ; Gwftfx?n] vf;vf; sfo{ q md jf ;Da4 dsf lqmofsnfkx?sf] vr{ cem lkP;PP ftfx?n] ulx/f]?kdf hfF r ub{ 5 g\ . c g ' ; G w s fo { q m d v f; v f;4 lkP;PPdn] oL tYofª\ s sf] j f ; D a fk x ? s f] v r { ljZn]if0fnfO{ ;xh agfpg ljleGg lq m o fs n l x / f ] ? k d f lsl;dsf rf6{ x ? agfpF 5 . cem u b{5g\ . h fFr u pbfx/0fsf nflu, :jf:Yo dGqfnosf] ah]6nfO{ æk|fylds :jf:Yo ;] j fÆ, æc:ktfnÆ, jf æk|zf;gÆ h:tf pkzLif{sdf ljefhg ug{ ;lsG5 . tnsf] tflnsfsf] k|of]u u/L cg';Gwfgstf{x?n] ljefusf] sfo{qmdsf nflu cWoogsf nflu lnOPsf] cfly{s jif{df 5'6o \ fOPsf] ah]6 / vr{nfO{ t'ngf ub{5g\ . 49 k|To]s sfo{qmdsf] ah]6 / vr{ -==== ljefu_, cfly{s jif{ -a9L_÷sd ah]6 vr{ km/s vr{sf] sfo{qmd -$…)))_ -$…)))_ -$…)))_ k|ltzt s v uÖs–v 3Öu÷s Ü -sfo{qmdsf] gfd !_ -sfo{qmdsf] gfd @_ -sfo{qmdsf] gfd #_ -sfo{qmdsf] gfd $_ hDdf 6] D Kn] 6 x? eg' { c l3 k' g /fjnf] s g ul/g] ljefusf] ah] 6 / sfo{ ; Dkfbg;F u ;Da4 ;Dk" 0 f{ sfuhftx? cWoog ug{ cg' ; Gwfgstf{ x ¿nfO{ lkP;PPdn] pT;flxt ub{ 5 . o;afx] s , cg';Gwfgstf{x?n] jflif{s /0fgLlts of]hgf, ah]6 efif0f, gLlt jQmJo, jflif{s k|ltj]bg, k|fGtLo ah]6 / vr{ k'g/fjnf]sgh:tf sfuhftdf /x]sf ;"rgfx? k'g/fjnf]sg ug'{ kb{5 . tflnsfx?sf] ljZn]if0f ubf{ k'g/fjnf]sg ul/g] jif{sf] t'ngfdf ut jif{ 5'6o \ fOPsf] ah]6nfO{ t'ngf ug'{ pkof]uL x'G5 . jf:tljs -d'b|fl:kmtL– ;dfof] l ht_ afF 8 kmfF 8 n] ljefusf] k|fyldstfnfO{ b] v fpF 5 . cg';Gwfgstf{n] To;kl5 vf]hk/s k|Zgx? ;f]Wg' kb{5, h:t}M  ;du| ah]6df ul/Psf] kl/jt{gn] cTofjZos ;fdflhs h?/tnfO{ ;Daf]wg ug]{tkm{ ljefusf] Ifdtfdf s] s:tf] k|efj k¥of] <  s'g sfo{qmdsf nflu ;a}eGbf a9L /sd k|fKt eof], / ljefusf] vr{sf k|fyldstfsf af/]df o;n] s] tYo aflx/ Nofof] <  rfn' cfly{s jif{df ;du| ah]6af6 ljefu jf s'g} sfo{qmdn] a9L jf sd vr{ u¥of] < olb ljefun] cfkm\gf] ah]6af6 a9L jf sd vr{ u/]sf] 5 eg] tnsf k|Zgx?nfO{ ljZn]if0f ug{ ;lsG5M  ljefun] cl3Nnf jif{x?df klg a9L jf sd vr{ u/]sf] 5 < rf/ jif{leq ljefusf] a9L jf sd vr{ /sd 36]sf] 5 < 50  ljefun] u/]sf] vr{sf] j}wflgs sf/0f pknAw u/fPsf] 5 <  a9L vr{ jf sd vr{ x'g'df s]xL laz]if sf/0fx¿ 5g\ ls < ljefun] o;nfO{ ;daf] w g ug{ s] x L sbd rfNof] ls < cg' ; Gwfgstf{ n ] ljefusf] vr{ s f] l:ylt ljZn] i f0f;DaGqL kqklqsfdf cfPsf ;fdu|Lh:tf ;"rgf ;|f]tnfO{ klg x]g{ ;S5 .  a9L jf sd vr{sf s'g} dxTjk"0f{ sf/0fx? 5g\ < ljefun] oL sf/0fnfO{ ;Daf]wg ug]{tkm{ s'g} lsld;sf] k|:6Ls/0f pknAw u/fPsf] 5 <  a9L jf sd vr{sf sf/0f ljefuaf6 k|bfg ul/g] ;]jfdf s] s:tf] k|efj k/]sf] 5 <  olb ljefun] a9L vr{ u/]sf] eP a9L vr{ cglws[t?kdf ul/Psf] lyof] < s] o:tf] /sd csf]{ cfly{s jif{df k'gM e'QmfgL ug'{kb{5 < olb ug'{k5{ eg] ljefunfO{ o; jif{sf p2]Zox? k"/f ug]{ Ifdtfdf s] s:tf] k|efj kfb{5 < cg';Gwfgstf{x¿n] Jofks ljj/0f tof/ ug{sf nflu lkP;PPdn] ljsf; u/]sf tflnsf;Fu 5nkmnnfO{ hf]8\g' cfjZos 5 h;n] tflnsfdf k|:t't ul/Pem}+ ljefusf] ah]6 / vr{sf ljljw kIfx?nfO{ b]vfPsf] x' G 5 . @= lgu/fgL k|ltj]bgk|ltsf] hjfkmb]xLtf ljsf; o; ;+:yfn] ;/sf/L ljefux?sf] hjfkmb]xLtfsf] ljZn]if0f u/L ;jf]{Rr n]vfk/LIf0f ;+:yf tyf ;+;b\df a'emfpF5 . lkP;PPdsf] lgu/fgL k|ltj]bgk|ltsf] hjfkmb]xLtf cWoogn] ljefusf] sfo{;Dkfbg, lgu/fgL lgsfok|lt ljefusf] k|ltlqmof, / lgu/fgL lgsfox?n] u/]sf lgu/fgLsf] k|efjsfl/tf ;DaGwdf ;jf]{Rr n]vfk/LIf0f s f/ L lgsfo / ;+ ; bLo ;ldltaf6 P ; P P dn] ;/ lk sf] klxrfg ul/Psf s'g} klg l j e f u x ?L t f s f ] ] x h j f k m b u/L ;jf]{Rr ;d:ofsf] ljZn]if0f ub{5 . ljZn]if0f f0 f ; + : y f lkP;PPdn] lgu/fgL n ] v fk / LI b \ d f lgsfox?n] ljefux?nfO{ tyf ;+; . pgLx?n] ug]{ vr{ / pgLx?sf] a'emfpF5 51 ;du| Joj:yfkgdf hjfkmb]xL agfpg ;s] jf g;s]sf] ljZn]if0fsf nflu ljleGg lsl;dsf 6]DKn]6 -9fFrf_ sf] k|of]u ub{5 . of] 6]DKn]6df Ps} lsl;dsf tflnsfx? x'G5g\ t/ lkP;PPdn] cg';Gwfgstf{x?nfO{ s'g} vf; ljifo b]vfpg' k/] cfjZostf cg';f/ yk u|fkm tyf lrqx?sf] k|of]u ug{ pTk|]l/t ub{5 . ======= ljefusf] n]vfk/LIfssf] wf/0ff -cl3Nnf] cfly{s jif{ / cg';Gwfgsf] jif{_ cfly{s jif{ n]vfk/LIfssf] wf/0ff -cfly{s jif{ #_ n]vfk/LIfssf] wf/0ff -cfly{s jif{ @_ n]vfk/LIfssf] wf/0ff -cfly{s jif{ !_ n]vfk/LIfssf] wf/0ff -cg';Gwfgsf] jif{_ n]vfk/LIfssf] wf/0ff of] tflnsfn] ljefusf] cg'';Gwfg/t jif{ ;lxt kl5Nnf rf/ cfly{s jif{sf] ljj/0f k|:t't ug'{kb{5 . tflnsfdf ;dfj]z ul/g] hfgsf/Lx? ljefu;Fu ;DalGwt ;jf]{Rr n]vfk/LIf0f ;+:yfsf] k|ltj]bgdf k|:t't n]vfk/LIf0f dGtJoaf6 lnOg'kb{5 . tflnsf ;lxtsf] ljj/0ffTds ljZn]if0f tof/ ug{ lkP;PPdn] ;jf]{Rr n]vfk/LIf0f ;+:yf, ;+;bLo n]vfk/LIf0f ;ldlt, / ;DalGwt ljefusf] lgu/fgL ug]{ lhDd]jf/L kfPsf] ;+;bLo ;ldltaf6 hf/L k|ltj]bgx? tyf To:tf k|ltj]bgdfly ljefusf] hjfkmsf] ;xfotf lnOG5 . -lkP;PPdsf] ljlwnfO{ ckgfpg OR5's cg';Gwfgstf{x?n] cf–cfkm\gf d'n'sdf tof/ x'g] ;DalGwt k|ltj]bgx? klxrfg ug'{ kb{5 ._ oL k|ltj]bgsf] cWoogsf qmddf lkP;PPdn] lgDg k|Zgx?nfO{ Vofn ub{5M  ;jf]{Rr n]vfk/LIf0f ;+:yf, ;+;bLo n]vfk/LIf0f ;ldlt / ;+;bLo lgu/fgLsf] bfloTj ePsf] ;ldltsf] e"ldsf / lhDd]jf/L s] 5g\ < ;fy} 5fglagsf] qmddf /x]sf] ljefusf] e"ldsf / lhDd]jf/L s] s] x'g\ <  ljefun] cfkm\gf] jflif{s k|ltj]bg tf]lsPsf] ;dod} a'emfPsf] 5 < 5}g eg] lgu/fgL lgsfok|lt ljefusf] hjfkmb]xLtfsf ;DaGwdf o;n] s] ;ª\s]t ub{5 <  ;jf]{Rr n]vfk/LIf0f ;+:yf÷;+;bLo n]vfk/LIf0f ;ldlt÷;+;bLo 52 lgu/fgL ;ldltn] p7fPsf ;jfnx?dWo] sltj6f ;jfn cl3Nnf] jif{ p7fPsf ;jfn;F u ldNb5g\ < o;n] ljefusf] To:tf ;jfnx?k|ltsf] ;Daf]wg ug{] Ifdtf / rfxgf ;DaGwdf s] ;ª\s]t ug{ ;lsG5 <  oL ;jfnx?dWo] sltj6f ljQLo Joj:yfkg sfg'gsf] pNnª\3g;Fu ;DalGwt 5g\ < oLdWo] sltj6fn] ljefusf] hjfkmb]xLtf / ;]jfk|jfx k|0ffnLnfO{ sdhf]/ agfpg ;S5g\ <  s] oL ;jfnx?sf af/]df ljefun] cfkm\gf] jflif{s k|ltj]bgdf k|:6Ls/0f lbPsf] 5 < o; ;+:yfn] k"j{ s]k k|fGtsf ^ j6f ljefusf] lgu/fgL / hjfkmb]xLtfsf] ljZn]if0f u/L bh{gf} k|ltj]bg tof/ kf/]sf] 5 . tL k|ltj]bgx? lkP;PPdn] cfkm\ g f] j] a ;fO6 http://perf.psam.ru.ac.za/pmwsindex.asp. df /fv]sf] 5 . u= kl/0ffd ;kmntf lkP;PPdn] k"jL{ s]ksf k|fGtLo ljefux?sf af/]df hf/L ul/Psf n]vfk/LIf0f c:jLs[lt c:yfoL?kd} eP klg sd ug{] ;d]tsf pT;fxhgs kl/0ffd xfl;n u/]sf] 5 . o:tf c:jLs[ltx? ;fj{hlgs n]vfk/LIf0f sfof{non] sfuhft gePsf] jf ckof{Kt /x]sf sf/0fn] s'g} lgsfoaf6 k|bfg ul/Psf ljQLo ljj/0fsf] ;Totfsf ;DaGwdf wf/0ff lbg c;dy{ /x]sf] cj:yfdf hf/L ub{5 . ;g\ !((^ / !((( aLr -oxL jif{ lkP;PPdsf] :yfkgf ul/Psf] lyof]_ n]vfk/LIf0f c:jLs[ltx? k|fGtsf k|d'v !# j6f ;/sf/L lgsfodWo] !@ j6fsf ;DaGwdf hf/L ul/Psf lyP . t/, n]vfk/LIf0fdf p4[t ul/Psf ;d:of kQf nufpg vf;} k|oTg ul/Psf] lyPg . lkP;PPdn] o:tf] kl/l:yltsf af/]df Jofks?kdf k|rf/k|;f/ ug{ yfNof] . lkP;PPdsf sd{rf/Ln] /]l8of] / cvaf/df cGtjf{tf{ lbO{ n]vfk/LIf0f l8:Sn]d;{sf] cy{nfO{ ;/n efiffdf atfP . pgLx?n] l8:Sn]d;{ hf/L x'g' eg]sf] k|fGtLo k|zf;gn] w]/} jif{;Dd ah]6sf] 7"nf] lx:;fsf] n]vf /fv]sf] 5}g eGg] a'emfpF5 eg]/ atfP . /fHosf]ifsf] Jofks e|i6frf/ / abdf;L;Fu ;DalGwt lkP;PPdn] pknAw u/fPsf sfuhftn] ;g\ @))# df ;/sf/n] To; k|fGtsf] ljQLo Joj:yfkgdf 53 ;'wf/ Nofpg cGtl/d Joj:yfkg 6f]nL -cfOPd6L_ agfof] . To;sf] kl/0ffd:j?k ;g\ @))% df n]vfk/LIf0f c:jLs[lt s'n k|fGtLo ah]6sf] vr{sf] %$ k|ltzt dfq /x]sf] lyof] . of] cj:yf ;g\ @))@ sf] t'ngfdf lgs} sd lyof] . ;g\ @))@ df l8:Sn]d;{x? s'n ah]6sf] () k|ltzteGbf a9Ldf hf/L x'g] u/]sf] lyof] . r'gf}tL b'ef{Uoj;, dfly pNn]v ul/Psf ;'wf/sf k|oTgx? w]/} lbg l6Sg ;s]gg\ . ;g\ @))^ df dxfn]vf k/LIfsn] vr{;DaGwL hf/L u/]sf] c:jLs[lt s'n k|fGtLo ah]6sf] ** k|ltzt lyof] . lkP;PPdsf] cg'dfgdf cfOPd6Lsf sd{rf/L lxF8g \ f;fy sdhf]/ ljQLo k|0ffnL k'gM b]vfk/]sf sf/0f s]xL xb;Dd of] ;d:of cfpg'df lhDd]jf/ 5 . :ki6} 5, vr{ / sfo{;Dkfbg Joj:yfkg k|lqmofdf ;'wf/ Nofpgsf lglDt lgsfox?dfly lbuf]?kd} bafa l;h{gf ul//xg' kb{5 . lkP;PPdn] vr{sf] cg'udg / sfo{;Dkfbg Joj:yfkgdf w]/} lsl;dsf r'gf}tLsf] klg ;fdgf ug'{ k/]sf] 5 . ;+:yfnfO{ lj:t[t dfl;s ljQLo / q}dfl;s sfo{;Dkfbg k|ltj]bgh:tf ah]6;Fu ;DalGwt tYofª\ssf] ;b}j kx'Fr x'Fb}g . slxn]sflxF lkP;PPdn] ;/sf/L lgsfox?af6 hfgsf/L a6'Ng d'2f g} bfo/ ug'{ k/]sf] 5 . To:t}, ;/sf/L lgsfox?n] cfkm\gf clen]v /fd|f];Fu /fVg g;]s]sf sf/0f klg rflxPsf hfgsf/L k|fKt ug{ o;nfO{ ;d:of k/]sf] 5 . lkP;PPdsf nflu csf]{ r'gf}tL eg]sf] k|fGtLo ljwfg;efsf] Wofgfsif{0f u/fpg' klg xf] . lkP;PPdsf] Wofg e|i6frf/ / clgoldttfnfO{ ;fj{hlgs ug]{ ePsfn] ;+;b\;Fu lj/f]wfTds ;DaGw klg /x]sf] 7flgG5 . slxn]sflxF lkP;PPdn] ;+;bLo :yfoL ;ldlt a}7sh:tf ;+;bLo d~r;Ddsf] kx'Fr xfl;n ug{ klg ;ª\3if{ ug'{k5{ hxfF o;n] cfkm\gf glthfx? k|:t't ug{ ;SYof] . cfˆgf] ;+:yfnfO{ Ifdtf clej[l4 ul//xg klg o;nfO{ r'gf}tLk"0f{ /H"o f] . cg'udg sfo{qmddf ;xefuL x'g] gofF cg';Gwfgstf{x? ;/sf/L lgsfosf] w]/} jif{sf] cg'udgsf] 1fg;Fu ;'kl/lrt x'g'kb{5 . o;afx]s, lkP;PPdsf] cg'udg ljlwnfO{ k"0f{?kdf sfof{Gjogsf lglDt cfjZos ljlzi6 ;Lk xfl;n ug{'cl3 gofF cg';Gwfgstf{x?n] Ps jif{;Ddsf] tflnd / To;sf] k|of]u ug'{ kb{5 . 54 ª= P;LcfOh]n] ch]l{ G6gfdf ;+;bLo n]vfk/LIf0fsf ;'emfjnfO{ k/LIf0f u¥of] ;dfgtf / Gofosf nflu gful/s ;+:yf -P;LcfOh]_ ch]{lG6gfsf ;fj{hlgs ;+:yfdf kf/blz{tf / hjfkmb]xLtf :yflkt ug{ tyf ul/ad'vL gLltx?sf] jsfnt ug{sf nflu ;g\ @))@ df sfg'g Joj;foL, ;dfhzf:qL / cy{zf:qL ;d]tsf o'jfn] :yfkgf u/]sf lyP . e|i6frf/lj?4 ;ª\3if{ ug]{ / kf/blz{tf a9fpg] k|oTgsf] ?kdf P;LcfOh]n] lgoldt?kdf n]vfk/LIf0f k|ltj]bgsf] ljZn]if0f ub{5 / ;fj{hlgs n]vfk/LIf0f ;+:yfn] lbPsf ;'emfjsf] sfof{Gjogsf nflu ul/Psf sf/afxLsf] vf]hL ub{5bg: . o;df lghL If]qn] ;/sf/nfO{ ltg]{ xfO8«f]sfj{gsf] /f]oN6L lt/] glt/]sf] b]lv ljdfg:yn agfpFbf ;/sf/n] u/]sf] vl/b;Ddsf ljifo ;d]l6Psf n]vfk/LIf0f k|ltj]bg ;dfj]z 5g\ . cg' ; Gwfgsf] qmddf o; ;+ : yfn] ;fj{ h lgs lgsfox?df uDeL/ Joj:yfksLo sdhf] / Lsf k| d f0fx¿ km]nf kf¥of] . t/ ;/sf/n] tL ;d:ofnfO{ ;' N emfpg jf /fli6« o n] v fk/LIf0f ;+:yfsf ;'emfjnfO{ sfof{Gjogsf nflu s'g} sf/afxL u/]g . P;LcfOh]n] n]vfk/LIf0f k|ltj]bgnfO{ k'g/fjnf]sgsf nflu lhDd]jf/ ;+;bLo ;ldltåf/f cfof]lht a}7sx?df pkl:yt x'g lbOof];\ eg]/ cfu|x u¥of] . -oL ;ldltx? ljutb]lv g} cfdhgtfsf nflu aGb x'g] ub{y] ._ ;+;bLo ;ldltsf sd{rf/Ln] P;LcfOh]sf] cg'/f]wnfO{ c:jLsf/ dfq u/]gg\, n]vfk/LIf0fsf glthfdfly ;ldltdf 5nkmn klg gug]{ hfgsf/L u/fP, t/ ;ldltsf ;lrjn] n]vfk/LIf0fsf sltko ;'emfjnfO{ :jLs[t u/L ;ldltsf cGo ;b:osf] ;xdltsf] uf]Ko?kdf x:tfIf/ u/fP . P;LcfOh]n] ;+;bLo ;ldltsf a}7sx? v'nf ul/g'k5{ eg]/ d'2f xfNof] / lhTof] . P;LcfOh]n] o;cl3 ePsf] ;+;bLo a}7ssf] dfOGo"6 pknAw u/fpg dfu ub}{ cbfntdf lgj]bg btf{ u/of] . km]l/ Psk6s cbfntn] P;LcfOh]sf] kIfdf cfb]z lbFb} vf]lhPsf] ;"rgf ;fj{hlgs ug'{kg]{ km};nf lbof] . 55 a}7ssf k|ltj]bgx¿df ljleGg clgoldttfx¿ ePsf] kfOof] . ;ldltsf ^% j6f k|ltj]bgdWo] !& j6fdf unt ljj/0f lbPsf] kfOof] h;df pkl:ylt xflh/L klg gSsnL lyof] . P;LcfOh]n] ;+;bLo ;ldltsf ;b:ox? n]vfk/LIf0f k|ltj]bg ljZn]if0f ug{ jf ;'wf/fTds sfo{jfxL rnfpg] u/L dfu ug{ jf:tjd} ?lr gb]vfPsf] lgisif{df k'Uof] . P;LcfOh]n] cfkm\gf glthfx?nfO{ k|rf/ u¥of] . oL glthfx? /fli6o kqklqsfdf 5flkP / of] gsf/fTds k|rf/n] ;+;bLo ;ldltnfO{ lgoldt a}7s /fVg afWo kf/\of] / pgLx?n] n]vfk/LIf0f k|ltj]bgsf ;DaGwdf 5nkmn ug{ yfn] . P;LcfOh]n] ;+;bLo ;ldltsf sdhf]/LnfO{ cf}F+NofpFb} k|ltj]bg ;fj{hlgs u¥of] . pbfx/0fsf nfluM  ;+;bLo ;ldltsf ;b:ox? s+u|];df ;b:o /x]sf cfwf/df ljleGg kf6L{af6 cfPsf x'G5g\ . o;sf] cy{ xf] s'g} kf6L{sf] ax'dt ;/sf/ / s+u|]; b'j}df 5 eg] clwsf+z ;+;bLo ;b:on] ;/sf/nfO{ abgfd u/fpg] u/L s'g} sfo{jfxLsf nflu cl3 ;b}{gg\ .  ;+;bLo ;ldltsf k|ltj]bg / k|:tfjdf ;du| ;+;bsf lglDt sfd nfUg] lsl;dsf hfgsf/L sd} x'G5g\ h;sf sf/0f s'g} ljifosf] hfFr ug{ OR5's ;b:onfO{ ;d:ofdf kfg{ ;S5 .  n]vfk/LIf0fdf b]lvPsf glthfnfO{ lnP/ ;+;bLo ;ldltn] s'g} ;do;Ldf tf]s]/ ;/sf/dfly s'g} lg0f{o sfof{Gjog ug{ cfb]z lbGgYof] .  ;+;bLo ;ldlt;Fu n]vfk/LIf0f;Fu ;DalGwt ;'emfjnfO{ k|efjsf/L?kdf cg'udg ug]{ tyf sfo{sf/L lgsfox?n] ;'wf/fTds sfo{jfxL ug]{ ;'lglZrt ug]{ s'g} k|0ffnL 5}g . ch]{lG6gfsf] dxfn]vf k/LIfs / P;LcfOh]aLr a9\bf] ;fem]bf/Ls} kmn:j?k P;LcfOh]n] n]vfk/LIf0fdf b]lvPsf d'Vod'Vo ljifo ;d]l6Psf] dxfn]vf k/LIfssf] dfl;s a'n]l6g k|fKt ug{ ?lr b]vfpg] kqsf/ / u}/ ;/sf/L ;+:yfsf] Pp6f ;"rL tof/ kf/\of] . P;LcfOh] / dxfn]vf k/LIfsaLr Pp6f To:tf] k|0ffnL ljsf; ug]{ ljifodf ;xdlt eof] hxfF gful/s ;dfh ;+:yfx?n] n]vfk/LIf0fsf nflu ljifox? k|:tfj ug{ ;Sby] . r= l;l6hG; sf]Pln;g km/ Osf]gf]lds hl:6;n] blIf0f sf]l/ofsf] e|i6frf/sf] cg';Gwfg u¥of] blIf0f sf]l/ofsf] l;l6hG; sf]Pln;g km/ Osf]gf]lds hl:6; -;L;LOh]_n] ;fj{hlgs ;|f]t;fwgsf] k|of]u / ;fj{hlgs vl/bdf ;/sf/L hjfkmb]xLtfnfO{ ;'wf/ ug{ blIf0f sf]l/ofsf] ;fj{hlgs n]vfk/LIf0f k|0ffnL -n]vfk/LIf0f tyf 56 cg'udg af]8{ -laPcfO{__ nfO{ k|of]u ug{ ;Ifd ePsf] 5 . ;L;LOh] ;g\ !(*( df %)) hgf ;r]t gful/s ldn]/ vf]lnPsf] lyof] / clxn] o;df #%,))) ;b:o / #% j6f :yfgLo zfvf 5g\ . of];Fu b]ze/ %) hgf sd{rf/L 5g\ / cfjZostfcg';f/ !%) hgf :jod\;]js ljz]if1sf] ;]jf lng ;Sg] cj:yfdf 5 . ;L;LOhLsf] d'Vo p2]Zo g} cfly{s Gofo, jftfj/0fsf] arfpm, nf]stflGqs tyf ;fdflhs ljsf;, tyf sf]l/ofnL åLksf] PsLs/0f /x]sf] 5 . sf]l/ofnL ;jf]{Rr n]vfk/LIf0f ;+:yfn] cfdhgtfnfO{ ;xefuL u/fpg w]/} k|lqmofx? ckgfPsf] 5 . gful/sn] s'g} vf; ;/sf/L lgsfo jf pgLx?sf] rf;f]sf] s'g} sfo{qmdsf af/]df n]vfk/LIf0f ug{ ;jf]{Rr n]vfk/LIf0f ;+:yf;dIf cg'/f]w klg ug{ ;S5g\ . ;L;LOh]n] of] n]vfk/LIf0f cg'/f]w k|0ffnLnfO{ cfkm\gf] nIonfO{ cem Jofks agfpg k|of]u ub{5 . ;/sf/sf] s'g} k|zf;lgs ;+/rgfleq ;d:of cfPsf] yfxf kfpgf;fy ;L;LOh]n] ;Da4 hfgsf/L ;+sng / ljZn]if0f ub{5 . olb ToxfF s'g} lsl;dsf] uDeL/ ;d:of b]lvP ;L;LOh]n] ;+:yfsf] n]vfk/LIf0f ug{ cg'/f]w ub{5 . ;L;LOh]n] n]vfk/LIf0f cg'/f]w k|0ffnLsf] ;kmntfk"j{s k|of]u u/]sf] pbfx/0f xf] /fli6o SofG;/ s]Gb| -Pg;L;L_ lgdf{0f ug]{ ;/sf/sf] lg0f{o . ;g\ !((! df ;]G6/ agfpg] ;DaGwdf ;/sf/n] lg0f{o ug}{ nfUbf :jf:Yo tyf sNof0f dGqfnon] %)) z}ofsf] To; ;]G6/sf] nfut sl/a $!=( ca{ sf]l/ofnL jf]g -sl/a % s/f]8 *) nfv cd]l/sL 8n/_ nfUg] cg'dfg u¥of] . ;doqmddf To;sf] ah]6 a9\b} uof] / ;g\ !((( df @)) ca{ jf]g k'Uof] . Pg;L;Lsf] lgdf{0f sfo{ tf]lsPsf] ;doeGbf ;f9] tLgjif{eGbf a9L ;dokl5 cyf{t\ ;g\ !((( df k"/f eof] . ;]G6/sf] sfo{ ;g\ @))) sf] cGTodf dfq k"0f{?kdf rfn' x'g ;Sof] . ;L;LOh]sf lj1 :jod;]jssf ;fy} cGo sd{rf/Ln] Pg;L;L lgdf{0f x'g'cl3 g} o;sf] cfjZostfdfly g} z+sf hgfPsf lyP . ah]6sf] j[l4 / lgdf{0fsfo{df l9nfO{ x'Fb} uPkl5 ;L;LOhLn] o;af/] cg';Gwfg yfNof] . ;L;LOhLn] cGo ljZjljBfnodf /x]sf SofG;/ jf8{sf] ah]6;Fu Pg;L;Lsf lglDt ;/sf/n] 5'6o\ fPsf] ah]6 of]hgfnfO{ t'ngf u¥of] . of] cg';Gwfgn] ;/sf/sf] nufgL a9L ePsf] b]vfof] . ;L;LOh]n] k|fWofksx? / ;/sf/L sd{rf/Lx?;Fu klg k/fdz{ u¥of] / Pg;L;Lsf] lgoGq0fsf] ljifonfO{ lnP/ b'O{j6f dGqfnoaLr eO/x]sf] ;+3if{n] klg Pg;L;Lsf] ah]6df a9f]Q/L ePsf] kQf nfUof] . ;L;LOhLn] cfkm\gf] lgrf]8nfO{ laPcfO{ ;dIf k|:t't u¥of] / n]vfk/LIf0f ug{ cg'/f]w u¥of] . 57 laPcfO{n] klg ckof{Kt of]hgf, cJojl:yt lgdf{0f / dfgj ;+zfwgsf] sdLn] ah]6sf] kmh"n vr{ ePsf] lgrf]8 lgsfNof] . Pg;L;L / ljZjljBfnosf c:ktfnaLr bf]xf]/f] / c:ki6 nufgLn] sfddf ;':ttf cfPsf] kQf nfUof] . laPcfO{n] :jf:Yo tyf sNof0f dGqfnonfO{ ;"rgf lbO{ b'O{j6f c:ktfnsf sfo{x?nfO{ Ps} >]0fLdf Nofpg / hlt;Sbf] rfF8f] Pg;L;LnfO{ ;~rfngdf Nofpg cfjZos dfgjLo / ;fdu|Lsf] aGbf]a:t ug{ 7f]; of]hgf Nofpg lgb]{z u/]sf] 5 . csf]{ Pp6f pbfx/0f, Pshgf k"j{ n]vfk/LIf0f clwsf/Ln] /fli6«o s/ sfof{no -Pg6LP;_ n] tLgj6f sDkgLnfO{ cg'lrt?kdf s/ 5'6 lbPsf] / cfkm"nfO{ To;sf] lj/f]w u/]afkt 36'jf ul/Psf] eg]/ ;L;LOh]nfO{ atfP . ;g\ @))# df ;L;LOh]n] o;sf] cg';Gwfg ;'? u¥of] . cg'lrt n]vfk/LIf0f, kIfkftk"0f{ s/ 5'6 / ^ ca{ sf]l/ofnL jf]g a/fa/sf] s/ ckn]vg / ;"rgf r'xfpg]dfly sf/jfxL u/]sf] cf/f]kdf /fli6«o s/ sfof{nodfly v'nf cg';Gwfg ;'? eof] . t/ /fli6« o s/ sfof{ n on] s/ 5' 6 tyf sd{ r f/Lsf] 36' j f sfg'gcg'?k ePsf] hjfkm lbof] . ;L;LOhLnfO{ Pg6LP;sf] hjfkm lrQa'‰bf] nfu]g / laPcfO{ n]vfk/LIf0fsf nflu ;L;LOh]n] cf}krfl/s cg'/f]w u¥of] . laPcfO{n] Pg6LP;sf] s/ p7fpg] sfo{ 7Ls} /x]sf] kQf nufof] . k"j{ n]vfk/LIf0f clwsf/Ln] o; ljifonfO{ sf]l/of ;/sf/sf] e|i6frf/ lj/f]wL ;ldltdf nu] . z+sfsf] e/kbf]{ sf/0f /x]sf] kfPkl5 ;ldltn] klg n]vfk/LIf0f clwsf/L / ;L;LOh]af6 p7fOPsf ts{x?nfO{ :jLsf/ u¥of] / To; d'2fnfO{ :yfgLo ;/sf/L jsLn ;dIf k7fOof] . ;/sf/L jsLnn] tL clwsf/Lsf] 36'jf 7Ls gePsf] lg0f{o ug'{sf ;fy} s/ 5'6 u}/sfg'gL /x]sf] 7x/ u/] . ;/sf/L jsLnn] 5'6 lbOPsf] s/ tTsfn ;+sng ug{ cfb]z lbP . ;L;LOh]sf oL ;kmntfaf6 rf/j6f d'Vo s'/fx¿ l;Sg ;lsG5 . klxnf], blIf0f sf]l/ofdf To:tf] k|0ffnL 5 h;n] z+sf:kb e|i6frf/sf d'2fx?df ;/sf/L sfo{jfxL dfu ug{] clwsf/ gful/s ;dfh;Fu 5 . ;L;LOh]n] z+sf:kb ah]6sf] kmh"n vr{ / e|i6frf/sf ;DaGwdf laPcfO{sf] Wofgfsif{0f u/fpg oxL k|0ffnLnfO{ pkof]u u/]sf] 5 . bf];|f], Pg6LP;sf] d'2fn] b]vfPem}+ ;/sf/sf] Pp6f lgsfon] Gofo k|bfg ug{ g;s] klg csf]{n] ;Gtf]ifhgs kl/0ffd lbg ;S5 . t];|f], ;L;LOh];Fu lj1x? / :jod;]jsx?sf] Jofks ;~hfn 5 h;nfO{ cg';Gwfgsf qmddf k|of]u ug{ ;lsG5 . oL :jod;]jsx?n] s'g} klg ljifosf] klxrfg / d"Nof+sgsf nflu d2t ug{ ;S5g\ . cGTodf, ;L;LOh]n] gful/ssf rf;f]sf ljifonfO{ ;Daf]wg u/fpg ;/sf/dfly bafa lbg] p2]Zon] ;~rf/ dfWodnfO{ /0fgLlts?kdf k|of]u ub{5 . ��� 58 ^ n]vfk/LIf0f cg'udgsf pkfo 59 • ;+ ; f/sf w] / } d' n ' s df ljleGg lsl;dsf gful/s ;+:yfx?n] ah]6nfO{ hgtfk|lt pQ/bfoL agfpg] sfd k|efjsf/L ?kdf ul//x]sf 5g\ h'g oxfF klg ug{ ;Dej 5. • ah]6sf] gofF cg'udg ljlw to ug]{b]lv ;+;b\ tyf cGo lgsfo;Fu ;d]t ;xsfo{ u/L ah]6 sfof{Gjogsf] cg'udg ug]{ / uNtL cf}+FNofpg] 7"nf] cj;/ gful/s ;dfhsf ;+:yfx?;Fu 5 . of] cj;/sf] k|of]u ug{}k5{ . • oxfF k|:t't ul/Psf ;a} ;d"xx?n] ljutdf s'g} g s'g} ?kdf ltgsf b]zsf] ah]6 sfof{Gjogdf ;sf/fTds k|efj kf/]sf 5g\ . Tof] ;kmntfsf] pbfx/0fn] w]/}nfO{ To:t} sfdsf nflu pTk|]l/t u/fpg ;S5 . • ;/sf/L ah]6sf] cg'udg ug{ ;lsg] ;Defjgf lgs} 5 . oxfF k|:t't ul/Psf ljlwafx]s ah]6 cg'udgsf nflu b]zsf] kl/l:yltsf cfwf/df cGo w]/} pkfox? cjnDag ug{ ;lsG5 . gful/s ;+:yfn] pknAw cj;/sf cfwf/df /rgfTds ljlwx? to ug{' ;a}eGbf pQd x'G5 . n]vfk/LIf0f cg'udgsf pkfo n]vfk/LIf0f k|lqmof ah]6 lgodk"j{s vr{ eP gePsf] hfFRg] ljlw dfq xf]Og . nIocg'?k sfd ePgePsf] tyf ;Dj4 sfd ug]{ l;nl;nfdf s] s:tf ;d:of b]lvP ;f] klg :jtGq 9+un] k/LIf0f ug]{ ljlw xf] . o;cGtu{t cfly{s lgod / ljlw kl/kfngfsf] ;fy;fy} ;DkGg sfdsf] k|efj / pknAwL tyf c;kmntfsf] klg ;dLIff / ljZn]if0f ub}{ eflj lbgdf ug'{kg]{ ;'wf/sf nflu ;Nnfx klg lbOG5 . To:t} clgoldttf ePsf]df sf/afxLsf] l;kmfl/z klg ul/G5 . t;y{ of] k|lqmofdf ;DalGwt k/LIf0f lgsfo tyf hgk|ltlglwsf] ;'k/Lj]If0fn] dfq k'Ub}g, hgtfsf] k|ToIf ;xeflutf klg x'g'k5{ eGg] dfGotf k|an x'Fb} uPsf] 5 . t;y{ gful/s ;+3;+:yfn] n]vfk/LIf0fsf k|ltj]bgx? cfO;s]kl5 To;df cfwfl/t cg'udg ug]{ dfq xf]Og k/LIf0fsf qmddf g} gful/ssf] ;xeflutf / cg'udg ug]{ k4lt ;'? ug'{ cfjZos 5 . n]vfk/LIf0f cg'udgsf nflu klg ah]6 cg'udgsf ;a} r/0fsf] 1fg 60 cfjZos x'G5 . h'g;'s} vfnsf] jsfnt ug{sf nflu klg ;a}eGbf klxn] To:tf] jsfnt s;/L ;'? ug]{ eGg] to ul/g'k5{ . Pp6f egfO{ klg 5, Ps y'k|f] bfp/f lrg{sf nflu Ps 306f 5 eg] cfwf 306f aGr/f] pHofpgdf vr{g'k5{ . To:t}, ah]6 vr{sf] cg'udgsf] sfd ;'? ug{' cufl8 To;sf] tof/Lsf nflu lgs} ;do vr{g'kg]{ x'G5 h;af6 To:tf] ljlw to xf];\ ls To;sf nflu pknAw ;|f]t / ;fwgaf6 dxTjk"0f{ pknlAw xfl;n ug{ ;lsof];\ . sfd ;'? ug{] s]xL tl/sfx? oxfF k|:t't ul/G5M != /0fgLlts p2]Zo to ug]M { ah]6;DaGwL jsfnt ug{sf nflu k|i6 /0fgLlts p2]Zo x'g' kb{5 . p2]Zo ;dfh / ;d"x b'j}sf nflu cy{k"0f{ x'g'k5{ . cfˆgf] ;+:yfsf] cg'ej / Ifdtfdf cfwfl/t x'g'k5{ . /, To;n] ;d"xsf] jsfntsf] k|oTgnfO{ a9fjf lbg ;Sg'k5{ . ;d"xsf] ah]6 k}/jL of]hgfnfO{ a9fjf lbg] jf pko'Qm nIf lgwf{/0f ug]{ k|lqmofsf nflu k|of]u ul/g] Pp6f pkfo SMART (p2]Zo k|i6, dfkgof]Uo, k|fKt x'g;Sg], kTofl/nf] / ;doa4 x'g'k5{ eGg] l;4fGt) xf] . @= ah]6 k|lqmofaf/] :ki6 hfgsf/L xfl;n ug]M { ah]6 cg'udg ug]{ ;+:yfn] ;a}eGbf klxn] ah]6 lgdf{0f / sfof{Gjogsf x/]s k|lqmofaf/] k|i6 hfgsf/L k|fKt ug{' h?/L 5 . o;sf nflu ah]6 ;+a4 ;/sf/L clwsf/Lx?, ah]6sf] a'emfO{sf b[li6sf]0fn] dxTjk"0f{ dflgg] ;+;bsf ;b:ox?, o; ljifodf l/kf]l6{ª ug]{ kqsf/x?, bftf;+:yfsf clwsf/Lx? / ah]6sf] ;a} cGt/j:t'sf] 1fg ePsf cy{zf:qL Pj+ gful/s ;+3;+:yfsf k|ltlglw;Fusf] cGtjf{tf{ jf 5nkmn lgs} pkof]uL x'G5 . To; cltl/Qm cWoogdf ;+nUg x'g] ;d"xn] ah]6;DaGwL ;/sf/sf ljleGg k|sfzgx?, ax'kIfLo ;+:yfx? h:t}, ljZj a+}s, cGt/fli6«o d'b|fsf]if nufotn] ;do ;dodf lgsfNg] k|sfzgx? klg ah]6;DaGwL ljifodf 1fg xfl;n ug{sf nflu pkof]uL x'G5g\ . o;}u/L b]zsf] ah]6;Da4 sfg'gsf] klg /fd|/L cWoog ug{'k5{ . { ah]6;DaGwL k}/jLstf{ #= ah]6 k|lqmofsf] ;xof]uL k':ts -ufO{8_ tof/ ug]M ;d"xx?n] gful/snfO{ ah]6 k|lqmofaf/] ;r]tgf hufpg] vfnsf ;xof]uL k':ts -k'l:tsf_ klg tof/ ug]{ u/]sf 5g\ . o:tf] ;xof]uL k':ts k|sfzg ubf{ ;+:yf :jo+sf] 1fg / cg'ej lj:tf/df klg 6]jf k'Ub5 . o;n] ah]6 cg'udgsf nflu kf/ ug{' kg]{ dfly pNn]lvt txx?sf] kl/k"/ssf ?kdf ;d]t sfd ub{5 . o:tf ;xof]uL k'l:tsfx? ;/sf/sf] ah]6 sfof{Gjog, To;nuQ} x'g] n]vfk/LIf0f / ;'k/Lj]If0f nufotsf 61 ljifodf s]lGb|t x'g] u/]sf] eP klg ah]6 rqmdf g} ;Lldt eP/ ;xof]uL k':ts tof/ ug{'k5{ eGg] 5}g . o;df ah]6 lgdf{0f / :jLs[lt;Fu ;DalGwt ljifo ;d]tnfO{ ;d]6]/ a9L hfgsf/Ld"ns agfpg' >]ois/ x'G5 . $= ah]6 cg'udgsf] ;Lk xfl;n ug]M { OG6/g];gn ah]6 kf6{g/;Lk h:tf ;+:yfx?n] k|efjsf/L ?kdf ah]6 cg'udg sfo{df ;xefuL x'g rfxg] ;d"xx?sf nflu ah]6;DaGwL tflnd ;~rfng ug]{ u5{g\ . cg'udg ;d"xx?nfO{ k|fljlws / /0fgLlts ;Lk xfl;n ug{ ;Ifd agfpg] k|of]hgsf nflu To:tf tflndx? Hofb} pkof]uL x'G5g\ . ah]6;DaGwL ljifodf pT;'s ;d"xn] cfkm"n] ug{ vf]h]sf] cg'udgsf nflu ;Lk xfl;n ug{ k|efjsf/L ?kdf ah]6 cg'udg u/]sf] cg'ej ePsf jf cg'udgdf ;+nUg cGo ;d"x;Fusf] e]63f6 / 5nkmn klg pkof]uL x'G5 . cGtdf, ah]6 cg'udg kl/of]hgf ;~rfng ug{ rfx]sf ;+:yfn] ;'?jftL cj:yfx?df k|fljlws ;xof]usf nflu lj1sf] k|of]u ug{' /fd|f] x'G5 . k"j{ ;/sf/L clwsf/L jf ;fj{hlgs ljQsf] hfgsf/L ePsf JolQmx?sf] of] k|of]hgsf nflu pkof]uL x'g ;S5g\ . g]kfndf cfOlakLsf tkm{af6 ;/sf/L ah]6sf] cg'udg ul//x]sf] ;+:yfsf] x}l;otn] lk|m8d kmf]/dn] of] ;+:yfsf] cg'ej klg ah]6 cg'udgsf] ;Lk k|fKt ug{sf nflu pkof]uL x'g;S5 . %= ah]6 ;"rgf k|flKtM w]/}h;f] ;/sf/L clwsf/Lx? ;/sf/L lgsfox?sf ;+:yfsf sfdsf/jfxLsf] uf]Kotf sfod ug]{tkm{ pBt x'G5g\ . gful/s ;dfhn] ah]6 ;"rgfsf] dfu a9fPkl5 uf]Kotfdf /dfpg] o:tf ;+oGqsf] s]Gb| efudf g} cfqmd0f x'g] x'gfn] :f"rgf n'sfpgsf nflu e|i6 sd{rf/LaLr nfdf] ;dob]lv lgs} ldn]dtf] eP6;:sf] x'g;S5 . cfOaLkLn] @))^ df ah]6 kf/blz{tf ;DaGwdf %( d'n'sdf u/]sf] cWoogn] ah]6 lgdf{0f / cg'df]bgeGbf ah]6 sfof{Gjog;Fu ;DalGwt ;"rgf ;Lldt?kdf dfq pknAw x'g] u/]sf] b]vfPsf] 5 . g]kfndf klg ah]6 sfof{Gjog, n]vfk/LIf0f / d"Nofª\sgh:tf ;"rgf k|fKt ug{sf nflu ;xh cj:yf 5}g . ah]6 ;DaGwdf sfd ug]{ ;+:yfx?n] s]Gb|Lo / :yfgLo txdf ah]6 k|lqmofsf] kf/blz{tf j[l4sf nflu klxnf jsfnt ug{'kg]{ b]lvPsf] 5 . ah]6 kf/blz{tfsf nflu jsfntsf cltl/Qm ;+:yfn] ah]6 ;"rgf k|flKtsf nflu ljleGg /0fgLltx?sf] k|of]u ug{'kg]{ x'G5 . To:tf /0fgLltx?dWo]Ù -s_ ;xof]uL clwsf/Lx? lrGg]M ;/sf/ Pp6} 7"nf] 9'+uf] h:tf] x'Fb}g . ;/sf/sf ;a} clwsf/L ;"rgf n'sfpg] / c;xof]uL x'Fb}gg\, gful/sd}qL / pbf/ 62 klg x'G5g\ . kl5Nnf] k|j[lQsf sd{rf/Lx? ;fj{hlgs sfo{qmdsf] ;"rgf k|fKt ug]{ k|oTgdf dxTjk"0f{ /0fgLlts ;fem]bf/ aGg ;S5g\ . csf]{tkm{ vf;} ;xof]uLh:tf] gb]lvPsf t/ c;xof]uL eg] g/x]sf clwsf/LnfO{ klg ;d"xn] ljz]if k|oTg dfkm{t kf/bzL{tfsf] cfjZostfsf] dx;'; u/fpg / ;xof]uL t'Nofpg ;S5 . pgLx?sf] k|lti7f a9fpgsf nflu ;sf/fTds sfd u/]sf] b]vfpg] / To;sf] h; kfpg] cj;/ l;h{gf ul/lbg'k5{ tf ls pgLx?df To;sf nflu k|]/0ff ldnf];\ . cg'bf/ clwsf/Laf6 ;"rgf lngsf nflu lgb]{zg jf bafa lbg dflyNnf] txdf u'gf;f] jf ph'/L klg ug{'k5{ . -v_ ;"rgfsf] xs;DaGwL sfg'gsf] k|of]uM ;"rgfsf] xs;DaGwL sfg'gn] gful/snfO{ ;"rgfsf] xssf] k|Tofe"lt k|bfg ub{5 . ;fdflhs k/LIf0fsf] k|of]hgsf] nflu of] sfg'g 7"nf] ;xof]uL aGg ;Qm5 . t/, cg'udg ;d"xx?n] ;"rgfsf] xs;DaGwL sfg'g eP/ klg cfjZos ;"rgf k|fKt ug{ ;ls/x]sf xF'b}gg\ . ;"rgf k|flKtsf] lgj]bg lbO;s]kl5 klg kmfOnx? x/fPsf] jf To:tf] ;"rgf lbFbf /fli6«o lxtdf cfFr cfpg]h:tf ts{ lbP/ ;"rgf glbg] k|rng klg 5 . g]kfndf ;"rgfsf] xs;DaGwL sf/L ;a} clw 'sfpg] / sfg'gsf] k|fof]u ug{ lk|m8d ;"rgf n x ' F b } g g \ , kmf]/dn] gful/s ;+:yfx?nfO{ L c;xof]u L / }q ;3fpFb} cfPsf] 5 . t;y{, gful/sd lg cfjZos ;xof] u sf nflu pbf/ k lk|m8d kmf]/ddf ;Dks{ u/f}+ . x'G5g\ . -u_ lgsfout ;fj{ h lgsLs/0f gLltx?sf] k|of]uM hfGg kfpg] clwsf/ k|Tofe"t ug{ sltko lgsfox?n] ;"rgf ;fj{hlgs ug]{ cfkm\g} gLltx? klg agfPsf x'g ;S5g\ . To:tf gLltsf] cfwf/df klg ;"rgf k|fKt ug{ ;lsG5 . -3_ n]vfk/LIfsx?, ljwfosx? / bftfx?;Fusf] ;xsfo{M ;fj{hlgs n]vfk/LIf0f lgsfox? ;"rgfsf e/kbf{ ;|f]t x'g ;S5g\ . ;fdfGotofM ;f+;bx?nfO{ ;fj{hlgs kl/of]hgfaf/] ;j{;fwf/0fnfO{ eGbf clws hfgsf/L x'G5 . gful/s ;dfhsf ;d" x n] cfkm" x ?sf] ljifodf ;xfg' e " l t /fVg] ;f+;bx?af6 cfjZos w]/} ;"rgf k|fKt ug{ ;Qm5 . ;+;b\sf] ;fj{hlgs n]vf ;ldltdf o:tf ;"rgfx? x'G5g\ . j}b]lzs ;xof]udf a9L g} lge{/ 63 b]zx?df ;/sf/L kl/of]hgf To;df klg j}b] lzs ;xof]u /x]sf] kl/of]hgfsf] ;"rgfdf bft[ lgsfox?sf] kx'Fr x'G5 . bftfx?n] cfk"mn] u/]sf] ;xof]usf] ;xL ;b'kof]usf] ;'lglZrttf rfxG5g\ eg] ;fdflhs k/LIf0f k|lqmofsf ;Gbe{df pgLx? klg ;xof]uL xG5g\ . t;y{, pgLx?af6 klg ;"rgf lng ;lsG5 . -ª_ k|ToIf bafa tyf cleofgM dxfTdf ufGwLn] eg]sf 5g\ …tkfO{+sf] bafanfO{ ;/sf/n] klxn] a]jf:tf u5{, To;kl5 xf;f]sf] ljifo agfOlbG5, clg o'4 5]85 \ t/ cGtdf ljhoL eg] tkfO+{ g} aGg'x'G5 .Ú k6sk6ssf] k|of;af6 klg cfjZos ;"rgf k|fKt ug{ c;kmn ;+:yfx?df olb k|ToIf clx+;fTds bafa cleofgk|lt ljZjf; 5 eg] pgLx?n] ;"rgf glbg] To:tf ;/sf/L lgsfosf lj?4 cg;g nufotsf bafasf] pkfo ckgfpg ;S5g\ . gful/s ;+:yfx?n] cfdhgtfsf] lxtdf pgLx?nfO{ kl/rfng u/L zflGtk"0f{ 9ª\un] bafa l;h{gf ug{ ;S5g\ . To;}u/L dxfn]vf k/LIfssf] jflif{s k|ltj]bg tyf cGo k|ltj]bgx? klg Hofb} pkof]uL ;|f]t x'g\ . o:tf]] k|ltj]bg k|fKt ug]{ xs gful/sdf x'G5 . dxfn]vf lgoGqssf] sfof{no tyf sf]if tyf n]vf lgoGqs sfof{no klg ah]6;DaGwL ;"rgf k|fKt ug{sf nflu csf]{ dxTjk"0f{ lgsfo xf] . -r_ yfngL u/f}+M ;do lnP/, /fd|/L ;f]r]/ tyf /0fgLlts of]hgf th{'df ug{'kg]{ eP klg ah]6 ;d"xn] sfd t ug{' g} k5{ . s]xL ;d"xx?n] cfkm\gf] ;"?cftL /0fgLlt / s]xL k"j{ ;"rgfsf cfwf/df ah]6;DaGwL sfd ;'? u/L sfds} l;nl;nfdf oL b'j}nfO{ lgs} ulx/f] 9ª\un] ljsf; ug]{ u/]sf 5g\ . x/]s txsf] sfdaf6 ;d"xn] ;fj{hlgs ah]6nfO{ a9L hjfkmb]xL agfpg] ;DaGwdf yk cg'ej, cfTdljZjf; / Ifdtf a6'N5g\ . /fd|f];Fu ;f]rljrf/ u/L ah]6 kf/blz{tfsf nflu /0fgLlt agfpFm . s]Gb|Lo txb]lv :yfgLo lgsfo;Dd ah]6 / sfo{qmdsf] ;fdflhs k/LIf0fsf sfd cufl8 a9fpFm . ah]6 tyf gLlt Pj+ sfo{qmd;DaGwL kof{Kt ;"rgf ;ª\sng u/L ;fdflhs pQ/bfloTj clej[[l4 ug{sf nflu cfTdljZjf;k"j{s cf–cfkm\gf] ;Lk / Ifdtfsf] k|of]u ug{ cu|;/ xf]cf}+ . ;fgf] yfngLn] ;dfh kl/jt{g ;Dej 5 . ��� 64 zAbfy{ � n]vfª\sg k4lt (Accounting System) cfly{s sf/f]af/x¿sf] k|zf;g ug]{, lx;fa /fVg] / k|ltj]bg ug]{ k|of]hgsf nflu ckgfOg] n]vfljlw . cfGtl/s lgoGq0f k|0ffnL, n]vf lstfa, n]vfsf of]hgf / tT;DaGwL /]vfTds k|:t'ltx¿sf] ;du| k4lt . n]vf+sgk4lt bf]xf]/f] n]vf k|ljli6sf] n]vfljlwdf cfwfl/t, n]vfsf] klxrfg sfofd ug{ k|flKt / e'QmfgLsf cfjZos ;a} k|lqmof ;d]l6Psf], ;~rfng vftf;Fu} ;DklQ / bfloTj vftf klg PsLs/0f ul/Psf] tyf ;a} lx;fasf] clen]v n]vfkl/If0f ug{ ;lsg] :j?kdf /flvPsf] x'g'k5{ . � k|fKo lan jxL÷b]o lan axL (Accounts Payable/Receivable) cfk"lt{stf{nfO{ a'emfpg'kg]{÷ pkef]Qmfaf6 lng'kg]{ /sd � Ps?cn n]vfljlw -Accrual Accounting) ;|f]tsf] k|jfxsf] clen]v cfly{s d"No l;h{gf ePsf], kl/jt{g ePsf], n]gb]g ePsf], x:tfGt/0f ePsf] jf lj:tfl/t ePsf] cj:yfdf g} /fVg] n]vfk|0ffnL . t;y{, :jfldTj kl/jt{g ePsf] hgfpg] k|jfxsf] k|lji6L :jfldTj ;/]sf] cj:yfdf, ;]jfsf] clen]vLs/0f To:tf] ;]jf k|bfg ul/Psf]df, j:t'sf] clen]vLs/0f j:t'sf] pTkfbg ePsf] ;dodf / dWo:y j:t'sf] clen]vLs/0f To:tf j:t'x¿sf] pkof]u ePsf] cj:yfdf g} ul/G5 . � aSof}tf -Arrears_ ;Demf}tf adf]lhd ;fdfGo Jofkfl/s cjlwleq e'QmfgL jf k|flKt gePsf] /sd . aSof}tfdf ;/sf/sf dGqfno jf lgsfox¿n] cfk"lt{stf{x¿nfO{ ltg{'kg]{ bfloTj, afFsL tna, x'g afFsL x:tfGt/0f, ;fFjf e'QmfgL nfut cflb kb{5g\ . s/ aSof}tf ;/sf/nfO{ cGo kIfn] ltg{'kg]{ t/ gltl/Psf] bfloTj xf] . � n]vfk/LIf0f wf/0ff -Audit Opinion_ n]vfkl/If0f cg';Gwfgsf] cGtdf n]vfk/LIfsn] Pp6f wf/0ff k|:t't ub{5 . n]vfk/LIfsn] p;sf] sfdsf] k|s[lt, p;n] lgjf{x ug]{ e"ldsf cflb ;DaGwdf pNn]v u/L tof/ ug]{ ug]{ k|ltj]bg g} n]vfkl/If0f wf/0ff 65 xf] . n]vfkl/If0f wf/0ffdf kl/Ifsn] n]vf k|ltj]bgx¿n] emNsfpg] jif{sf] cGtdf /x]sf] ljQLo cj:yf, ;~rfngsf] glthf / cly{s cj:yfdf cfPsf] kl/jt{gsf] hgfp lbG5 . ;fdfGotof n]vfk/LIfsn] ;t{/xLt jf ;fdfGo, ;t{o'Qm, ljk/Lt / c:jLsf/ u/L rf/ k|sf/sf n]vfkl/If0f wf/0ff k|Zt't ub{5 . � gubL n]vfª\sg (Cash Accounting) gubk|flKt / e'QmfgLnfO{ dfq clen]v ug]{ n]vfª\sg k4lt . o;df gubsf] sf/f]af/ ePsf] ;dodf dfq clen]v ul/G5 . � gub Joj:yfkg (Cash Management) s'g} lgsfo jf s]Gb|sf] gub k|jfxsf] k|If]k0f, vr{ ug]{ lgsfonfO{ ul/g] /sd lgsfzf, gub k|jfx / cg'dfgLt gub cfjZostfsf] cg'udg / ;/sf/sf sfo{qmdnfO{ cfjZos ljQ Joj:yfsf nflu ;/sf/L ;'/If0fx? hf/L jf lkmtf{ ug]{;Ddsf sfd . � c;dy{tf hgfpg] n]vfk/LIf0f wf/0ff (Disclaimer of Audit Opinion) n]vfk/LIfsn] s]xL cfwf/e"t ljifosf] clglZrttfsf sf/0fn] ;du| cfly{s k|ltj]bgaf/] cfˆgf] wf/0ff lbg g;Sg] b]v]df c;dy{tfsf]] wf/0ff lbG5g\ . c;dy{tfsf] wf/0ffn] vf; wf/0ff lbg g;lsPsf] s'/f / ;f];Fu ;DalGwt ;a} clglZrttfnfO{ k|:6 kfb{5 . � ] tf k|0ffnL (Double-Entry Accounting /Double- bf]xf]/f] n]vf÷;|: Entry Book Keeping) x/]s sf/f]af/sf] ;dfg d"Nodf b'O{lt/ c;/ b]vfpg] -8]la6 / qm]l86_ u/L n]vf+sg ug]{ ljlw . k/Dk/fut ?kdf ;DklQ vftfdf a[l4, bfloTjdf sdL / v'b ;DklQdf a[l4 8]la6 x'G5g\ eg] To;sf] 7Ls pN6f] bfloTjdf a[l4, ;DklQdf sdL / v'b ;DklQdf lu/fj6 cfpg] ljifo qm]l86 x'G5g\ . of] k4ltn] :yL/tf / axfjsf] ;DaGw sfofd ug{] s'/fsf] ;xhLs/0f ub{5 . � n]vfk/LIf0f wf/0ffdf hf]8 lbOPsf] jf k|i6 kfl/Psf] ljifo -Emphasis of Matter in Audit Opinion) n]vfkl/If0f wf/0ffdf cfly{s k|ltj]bgdf b]lvPsf c;fwf/0f jf ljz]if k|s[ltsf ljifoaf/] To:tf] k|ltj]bgsf k|of]ustf{nfO{ a'em\g ;lhnf] xf];\ eGgsf nflu a]Un} kl/R5]bd \ f ljz]if dxTjsf ;fy p7fg ul/Psf] ljifo . t/, o;nfO{ ;t{;lxtsf] wf/0ff jf cfly{s k|ltj]bgn] v'nfpg g;s]sf ljifosf] ljsNksf ?kdf eg] lng ldNb}g . 66 � k"j{ lgoGq0f÷k"j{ k/LIf0f (Ex ante Control /A Priori Audit) vf; vr{sf] nflu k"j{ :jLs[lt . sf/f]af/x¿ clwsf/k|fKt clwsf/Lsf] :jLs[ltdf, lgoldt / sg'g;Ddt / ah]6sf] kl/lwleqaf6 ePsf] xf] jf xf]Og ;f] lglZrt ug{sf e'QmfgL cfb]z / ;xof]uL b:tfj]hx? k|flKt / kl/If0f ul/G5 . To:tf] kl/If0f cy{dGqfnosf] :jLs[ltdf jf ;DalGwt dGqfnox¿n] ug{ ;Qm5g\ . � ljQLo Joj:yfkg -Financial Management) ;fj{hlgs ;|f]tsf] k|of]u OdfGbf/Ltf, lgoldttf, bIftf / k|efjsfl/tfsf lgwf{l/t dfkb08 k"/f u/]/ dfq xf];\ eGg] x]t'n] dGqfno / ;Da4 lgsfox?sf nflu tf]lsPsf] sfg'gL / k|zf;lgs Joj:yf / dfkb08 . /fhZj p7fpg], ;fj{hlgs vr{sf] Joj:yfkg / lgoGq0f Pj+ slxn]sfxL+ ;DklQsf] Joj:yfkg;Ddsf] sfd ljQLo Jo:yfkgcGtu{t k5{ . � ljQLo ljj/0f -Financial Statements) lgsfon] cfˆgf] ljQLo cj:yf / sfo{;Dkfbgaf/] ;DalGwt kIfnfO{ hfgsf/L lbg tof/ ul/g] n]vf;DaGwL ;"rgf . k|f]be \ fjL n]vfk4ltdf tof/ ul/g] ljQLo ljj/0fx?n] ;+:yfsf] ;DklQ, bfloTj / v'b ;DklQnufPtsf cfwf/df lgsfosf] jf:tljs cj:yf bzf{pF5g\ ;fy} tt\–tt\ ;dosf] ;~rfng cfDbfgL / vr{, df}Hbftsf] axfj -k|flKt, lgM;u{_ nufotsf] ;"rgfdfkm{t\ lgsfosf] ljQLo sfo{;Dkfbg:t/ \ fjL cfwf/sf] ljQLo ljj/0fnfO{ gub k|jfxsf] ljj/0fn] b]vfpF5g\ . k|f]be k'/ssf] e"ldsf lgjf{x u/]sf] x'G5 . � cfGtl/s n]vfk/LIf0f -Internal Audit) uNtL, abdf;L jf k|efjxLgtf Go"lgs/0f ug{sf nflu dGqfnoleqs} ljefu jf OsfO{ jf cGo ;/sf/L lgsfonfO{ ;+:yfsf] k|lqmof / ljlwsf] cfwf/df Joj:yfkgn] lbPsf] lhDd]jf/LcGtu{t /xL ul/g] n]vfkl/If0f . cfGtl/s n]vfkl/If0f OsfO{ n]vfkl/If0f x'g] ;+:yfleq :jtGq /xG5 / ;Lwf dflyNnf] Joj:yfkgnfO{ k|ltj]bg ub{5 . � ;t{ ;lxtsf] n]vfk/LIf0f wf/0ff -Qualified Audit Opinion) n]vfk/LIfsn] ljQLo ljj/0fdf pNn]lvt Ps jf PseGbf a9L ljifox¿, h;sf sf/0fn] To:tf ljQLo ljj/0fsf] ljZj;gLotfdf tflTjs c;/ gkfg]{ eP klg To:tf] tL ljifox¿k|lt ;xdt eg] x'g g;Sg] cj:yf ePdf /fVg] c;xdlt jf clglZrttf /x]sf] eGg] wf/0ff;d]t ;dfj]z u/L lbg] n]vfk/LIf0f wf/0ff . To:tf] wf/0ffdf k|of]u ul/g] zAbn] cfly{s k|ltj]bg ;Gtf]ifhgs g} /x]sf] t/ s]xL ljifo eg] ;'wf/ ug{'kg]{ jf x'g'kg]{ txdf tYo k|:t't gePsf]] cy{ lbG5 . 67 � ;fdfGo jf ;t{/xLt n]vfk/LIf0f wf/0ff -Unqualified Audit Opinion) n]vfk/LIfs ;a} ljifodf ;Gt'i6 eP/ lbOg] wf/0ff h;n] ljQLo ljj/0f ;+ultk"0f{ tj/n] / :jLsfo{ n]vfsf cfwf/ / gLltcGtu{t /xL tof/ ul/Psf], ljQLo ljj/0fn] j}wflgs cfjZostf / cfjZos lgodx¿sf] kl/kfngf u/]sf], n]vfk/LIf0f ul/Psf] ;+:yfsf] cfly{s k|ltj]bgn] k|:t't u/]sf] wf/0ffn] To:tf] ;+:yfaf/] n]vfk/LIfssf] a'EfmfO{;Fu d]n vfPsf] / ljQLo ljj/0fn] k|:t't ug{'kg]{ cfjZos ;a} ;"rgf k|:t't u/]sf] hgfp lbG5 . t/, olb n] v fk/LIf0fsf] If] q ;fF 3 ' l /g] cj:yf ljBdfg /x] s f] , n]vfk/LIfsnfO{ ljQLo ljj/0f ck"0f{, unt ;Gb]z lbg] jf :jLsfo{ n]vf dfkb08 pNn+3g ePsf] 7xg]{ tyf To:tf] dfkb08nfO{ k|efljt ug]{ u/L clglZrttf ePsf] nfu]df p;n] ;fdfGo n]vfkl/If0f wf/0ff k|:t't gug{ ;Qm5 . � a]?h' (Arrears) ;DalGwt dGqfnon] ljlgof]lht /sddWo]af6 vr{ ug]{ OsfO{x?df /sd lgsfzf u/]kl5 To:tf] /sd lgsfzf kfpg] OsfO{n] vr{sf] ;a} ljj/0f tof/ u/L dGqfnodf To;sf] k|ltj]bg ug{'kb{5 t/ To;/L lgsf;f ePsf] /sd vr{ ePsf] k|dfl0ft ug]{ sfuhft jf k|ltj]bg tof/ ul/Psf] 5}g jf To:tf] sfd g} ePsf] 5}g eg] To:tf] /sd a]?h' ePsf] dflgG5 . � Psn vftf sf]if k|0ffnL -Treasury Single Account) cfGtl/s lgoGq0f / ;xL lalQo Joj:yfkgsf nflu vr{ ug] { O{sfO{x¿lkR5] /sd lgsfzf gu/L lhNnfx¿df /x]sf sf]if tyf n]vf lgoGq0f sfof{nodfkm{tdfq /sd e'QmfgL ug]{ Aoj:yf . � ;fj{hlgs n]vf dfkb08 -Public Sector Account Standards_ ;fj{hgLs vr{sf] n]vf /fVbf kfngf ug{'kg]{ n]vfsf dfkb08x¿ . o:tf] dfkb08 n]vf n]vf ljj/0fx¿;/n, kf/bzL{ / a}1flgs x'g\ / ;a} ;/sf/L lgsfosf] n]vf+sg k4tLdf Ps?ktf sfofd xf];\ eGgsf nflu o:tf] dfkb08 tof/ ul/G5 . ;jf]{Rr n]vfkl/s lgsfon] o:tf] dfkb08 to ub{5 . g]kfnsf] ;Gbe{df dxfn]vf kl/Ifssf] sfof{non] o:tf] dfkb08 tof/ ug]{ / ;dofg's'n kl/jt{g ug]{ sfd ub{5 h;sf] kfngf x/]s ;/sf/L lgsfon] ug{'kb{5 . ��� 68