BDwbU

†iIqvwgj
4

f~wgKv
†iIqvwgj nj wnmve P‡µi Z…Zxq avc| Avgiv Rvwb Rv‡e`v †_‡K LwZqvb cÖ¯‘Z Kiv nq| GB LwZqv‡b wjwce×
wnmvemg~‡ni DØ„Ë mwVKfv‡e wbY©q Kiv n‡q‡Q wKbv Zvi MvwYwZK ï×Zv hvPvB Kivi Rb¨ ˆZwi Kiv nq
†iIqvwgj| `yÕZidv `vwLjv c×wZi c~Y©v½ e¨env‡ii d‡j LwZqv‡bi †WweU †Ri¸‡jvi mv‡_ †µwWU †Ri¸‡jvi
†hvMdj cy‡ivcywi wg‡j hv‡e| †iIqvwgj Avw_©K weeiYx cÖ¯‘‡Zi c~‡e© ˆZix Kiv nq| ZvB AmveavbZv ev
wnmveweÁv‡bi cwic~Y© Áv‡bi Afv‡e hv‡Z wnmveiÿY Kv‡R †Kvb fzj bv nq †mw`‡K mwVK †Lqvj ivL‡Z n‡e|
Z‡e †iIqvwgj cÖ¯‘Z Ki‡j wnmv‡ei fzj-ÎæwU mn‡RB aiv c‡o Ges Zv ms‡kva‡bi Rb¨ cÖ‡qvRbxq c`‡ÿc †bqv hvq|

gyL¨ kã †iIqvwgj,DØ„ËKiY, AwbwðZ wnmve, Aïw×, Aïw× ms‡kvab|

BDwbU mgvwßi mgq BDwbU mgvwßi m‡e©v”P mgq 3 mßvn

cvV-4.1 †iIqvwg‡ji aviYv, D‡Ïk¨ I ˆewkó¨|

D‡Ïk¨
GB cvV †k‡l AvcwbÑ
 †iIqvwg‡ji aviYv m¤ú‡K© ej‡Z cvi‡eb|
 †iIqvwg‡ji D‡Ïk¨¸‡jv eY©bv Ki‡Z cvi‡eb|
 †iIqvwg‡ji ˆewk󨸇jv ej‡Z cvi‡eb|

†iIqvwg‡ji aviYv
†iIqvwgj wnmve P‡µi Z…Zxq avc| GwU LwZqv‡b wjwce× wnmvemg~‡ni DØ„Ë wbY©q mwVK n‡q‡Q wKbv
Ges Avw_©K weeiYx cÖ¯‘‡Zi D‡Ï‡k¨ ˆZix Kiv nq| Bs‡iwR Trial Balance Gi evsjv A_© nj †iIqvwgj|
†iIqvwgj †Kvb wnmveLvZ bq| LwZqvb wnmv‡ei †WweU Ges †µwWU D؄˸‡jv wb‡q ZvwjKv AvKv‡i wgjKiY
weeiYx ˆZix Kiv‡K †iIqvwgj e‡j| LwZqvb wnmv‡ei D؄˸‡jv GKwU KvM‡R QK AvKv‡i ch©vqµ‡g µwgK bs,
wnmv‡ei bvg, LwZqvb c„ôv Ges †WweU DØ„Ë †WweU Kjv‡g I †µwWU DØ„Ë †µwWU Kjv‡g wj‡L †iIqvwgj cÖ¯‘Z
Ki‡Z nq|
†iIqvwg‡ji Dfq cv‡k¦©i †hvMdj wg‡j hvq| KviY `yÕZidv `vwLjv c×wZ Abyhvqx cÖ‡Z¨KwU †jb‡`b†K mgvb
As‡K †WweU Ges †µwWU Kiv nq e‡j †iIqvwg‡ji †WweU Ges †µwWU Kjv‡gi UvKvi cwigvb A_©vr †hvMdj
mgvb nq| †iIqvwgj hw`I wnmv‡ei †Kvb Ask bq Z_vwc Avw_©K weeiYx wbfy©j Ges mwVKfv‡e cÖYq‡bi Rb¨ Bnv
cÖ¯‘Z Kiv cÖ‡qvRb|
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

†iIqvwg‡ji D‡Ïk¨
hw`I †iIqvwgj †Kvb wnmv‡ei Ask bq Z_vwc P~ovšÍ wnmve cÖYq‡bi c~‡e© wnmv‡ei wbfy©jZv hvPvB Kivi Rb¨
†iIqvwgj cÖ¯‘Z Kiv nq| †iIqvwg‡ji g~j D‡Ïk¨ nj `ywU- cÖwZwU wnmve mwVKfv‡e wjwce× Kiv n‡q‡Q wKbv
Ges LwZqvb Dׅ˸‡jvi MvwYwZK wbfy©jZv cÖ`k©b K‡i wKbv hvPvB K‡i †bIqv| †iIqvwg‡ji cÖfve we‡ePbv Ki‡j
Av‡iv wKQz D‡Ïk¨ jÿ¨ Kiv hvq Ges G¸‡jv wb‡¤œ Av‡jvPbv Kiv n‡jv:
1. MvwYwZK ï×Zv hvPvB t MvwYwZK ï×Zv hvPvB †iIqvwg‡ji cÖavb D‡Ïk¨, ZvB cÖwZwU †jb‡`b msNwUZ nIqvi
mv‡_ mv‡_ `yÕZidv `vwLjv bxwZ Abyhvqx Rv‡e`v I LwZqv‡b wjwce× n‡q‡Q wKbv cvkvcvwk MvwYwZKfv‡e
wnmveKvh© wbfz©jfv‡e m¤úbœ n‡q‡Q wKbv Zv Rvbvi D‡Ï‡k¨ †iIqvwgj ˆZwi Kiv nq|
2. `ÕyZidv `vwLjv c×wZi cÖ‡qvM t `ÕyyZidv `vwLjv c×wZ Abymv‡i cÖwZwU †jb‡`‡bi `ywU c‡ÿi GKwU‡K †WweU
Ges AciwU‡K †µwWU K‡i wnmvef~³ Kiv nq| wbw`©ó mgq c‡i me †WweU Ges †µwWU Gi †hvMdj mgvb
n‡j `ÕyZidv `vwLjv c×wZi h_vh_ cÖ‡qvM n‡q‡Q e‡j a‡i †bqv hvq|
3. Avw_©K weeiYx cÖYqbt †jb‡`b¸‡jvi Rv‡e`v I LwZqvbf~³ Kivi ci †Ri wbY©q Kiv nq| LwZqv‡bi mKj
DØ„ËB †iIqvwg‡j _v‡K d‡j Avw_©K weeiYx cÖYqb mnR nq|
4. kÖg I mgq AcPq †iva t LwZqv‡bi mKj †Rimg~n †iIqvwg‡j AšÍf~©³ _v‡K weavq Avw_©K weeiYx cÖYq‡b
kÖg I mgq AcPq †iva Kiv hvq|
5. fzj D`&NvUb t wnmveiÿK †iIqvwgj ˆZwi Ki‡j cieZx©‡Z wZwb wb‡R ev Ab¨ †Kvb AwfÁ †jvK mn‡R
eyS‡Z cv‡ib wnmve¸wj‡Z †Kvb fzj Av‡Q wKbv| hw` †Kvb fzj _v‡K Zv mn‡R D`&NvUb Kiv hvq|
6. Z_¨ cÖ`vb t †h‡nZz mKj LwZqvb wnmv‡ei DØ„Ë wb‡q †iIqvwgj ˆZix Kiv nq, †m‡nZz e¨e¯’vcbv KZ…©cÿ
GKm‡½ mKj Z_¨ †c‡q _v‡Kb| cieZx©‡Z G Z_¨My‡jv e¨e¯’vcbvi wewfbœ Kv‡R evievi e¨eüZ nq|
7. Zyjbvg~jK we‡kølY t †iIqvwg‡j LwZqv‡bi mKj †Ri AšÍf©~³ _v‡K weavq G¸‡jv GKbR‡i †`Lv hvq| d‡j
GK wnmv‡ei mv‡_ Ab¨ wnmv‡ei Ges wewfbœ eQ‡ii †R‡ii g‡a¨ Zzjbvg~jK Zzjbv Kiv mnR nq|
8. Avw_©K Ae¯’v I cÖebZv m¤ú‡K© aviYv t †iIqvwgj ˆZix Ki‡j G‡Z mKj wnmv‡ei DØ„Ë cvIqv hvq| e¨emvqx
D³ †iIqvwgj ch©‡eÿY K‡i Zvi cÖwZôv‡bi Avw_©K Ae¯’v I cÖebZv m¤ú‡K© aviYv jvf Ki‡Z cv‡i|
†iIqvwg‡ji ‰ewkó¨
Characteristices of Trial Balance
wnmv‡ei MvwYwZK ï×Zv hvPvB Kivi Rb¨ g~jZ: †iIqvwgj cÖ¯‘Z Kiv nq| GwU Avw_©K weeiYx cÖYq‡b mvnvh¨
K‡i| wb‡¤œ †iIqvwg‡ji wKQz †gŠwjK ˆewkó¨ D‡jøL Kiv n‡jv:
1. weeiYx ev ZvwjKv t †iIqvwgj LwZqv‡bi †Rimg~‡ni mvn‡h¨ cÖ¯‘ZK…Z GKwU ZvwjKv ev weeiYx| GwU
wnmv‡ei †Kvb Acwinvh© Ask bq|
2. MvwYwZK ï×Zv hvPvB t GwU GKwU weeiYx we‡kl hvi gva¨‡g wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq|
3. c„_K KvM‡R cÖ¯ÍyZ t †iIqvwgj c„_K KvM‡R ˆZix Kiv nq| ZvB Avjv`v †Kvb wnmv‡ei eB Gi Rb¨ msiÿY
Ki‡Z nq bv|
4. wbw`©ó mgq t GwU mvaviYZ wnmveKvj †k‡l GKwU wbw`©ó Zvwi‡L cÖ¯‘Z Kiv nq|
5. mKj cÖKvi wnmve t wnmv‡ei cÖ¯‘wZ ev wbwe©‡k‡l mKj cÖKvi wnmve A_©vr m¤úwË, `vq, g~jab, Avq, e¨q
wnmvemg~n G‡Z AšÍf©y³ Kiv nq|
6. fyj wbY©q t Gi gva¨‡g Rv‡e`v I LwZqv‡bi fzj aiv hvq|
7. mgš^qKvix t GwU LwZqvb I Avw_©K weeiYxi g‡a¨ mgš^qKvix weeiYx wn‡m‡e we‡ewPZ|
8. Avw_©K Ae¯’v t Kviev‡ii mKj cÖKv‡ii wnmveB G‡Z AšÍf©y³ _v‡K weavq Kviev‡ii Avw_©K Ae¯’v m¤ú‡K©
aviYv cvIqv hvq|

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evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ

Ô†iIqvwgj †Kvb wnmveLvZ bq ; GwU Avw_©K weeiYx cÖYq‡bi c~‡e© wnmv‡ei

wkÿv_©xi KvR wbf©yjZv hvPvB‡qi Rb¨ ˆZwi Kiv nqÕ- e¨vL¨v Kiæb|

mvims‡ÿc
 LwZqvbfz³ wnmv‡ei D؄˸‡jv GKwU KvM‡R QK AvKv‡i †WweU DØ„Ë †WweU Ges †µwWU DØ„Ë †µwWU w`‡K
wj‡L †iIqvwgj ˆZix Kiv nq|
 wnmv‡ei MvwYwZK ï×Zv hvPvB‡qi Rb¨ †iIqvwgj cÖ¯‘Z Kiv nq|
 †iIqvwg‡j g~jab I gybvdvRvZxq mKj wnmve AšÍf©y³ nq|
 mwVK I mdjfv‡e Avw_©K weeiYx cÖ¯‘‡Zi Rb¨ †iIqvwgj ˆZix Kiv nq|

cv‡VvËi g~j¨vqb-4.1
mwVK Dˇii cv‡k wUK () wPý w`b
1. †iIqvwgj wK?
K) Rgv LiP L) †jb‡`‡bi ZvwjKv
M) wnmv‡ei DØ„‡Ëi ZvwjKv N) e¨q wnmve
2. †iIqvwgj cÖ¯‘Z Kivi D‡Ïk¨?
K) jvf-‡jvKmvb wbY©q Kiv L) Avw_©K Ae¯’v hvPvB Kiv
M) wnmv‡ei MvwYwZK ï×Zv hvPvB N) Avq-e¨q wbY©q Kiv|
3. mn‡R wnmv‡ei fzjÎæwU aiv c‡o?
K) Rv‡e`vq L) LwZqv‡b
M) DØ„Ëc‡Î N) ‡iIqvwg‡j
4. †iIqvwgj ˆZix Kiv nq?
K) eQ‡ii ïiæ‡Z L) gv‡mi †k‡l
M) wbw`©ó Zvwi‡L N) Qq gvm ci ci
5. †iIqvwgj ˆZix Kivi D‡Ïk¨?
i. †WweU †µwWU mwVKfv‡e wjwce× Kiv ii. ‡jb‡`‡bi Rv‡e`vf~³ Kiv
ii. wnmv‡ei MvwYwZK ï×Zv hvPvB
wb‡Pi †KvbwU mwVK?
K) i L) i I ii
M) i I iii N) i , ii I iii
6. wb‡Pi †KvbwU ‡iIqvwg‡ji ˆewkó¨?
i. wewfbœ eQ‡ii †Ri¸‡jvi Zzjbv Kiv ii. wbw`©ó mg‡q cÖ¯‘Z Kiv
iii. wnmv‡ei MvwYwZK ï×Zv hvPvB
wb‡Pi †KvbwU mwVK?
K) i L) i I ii
M) ii I iii N) i , ii I iii

BDwbU Pvi c„ôv 110

evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

cvV-4.2 †iIqvwgj cÖ¯‘Z c×wZ, we‡eP¨ welq Ges bgybv QK|

D‡Ïk¨
GB cvV †k‡l AvcwbÑ
 †iIqvwg‡ji cÖ¯‘Z c×wZ, we‡eP¨ welq, cÖ¯‘Z cÖYvjx eY©bvmn bgybv QK AuvK‡Z cvi‡eb|

†iIqvwgj cÖ¯‘Z c×wZ

†iIqvwgj cÖ¯‘Z c×wZ t †iIqvwgj ˆZixi D‡Ïk¨ n‡jv wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv| †iIqvwgj
cÖ¯‘‡Z wZbwU c×wZ Av‡Q|
wb‡¤œ G wZbwU c×wZi eY©bv †`Iqv njt
K. DØ„‡Ëi †iIqvwgj (Trial Balance of Balance), L. †gvU †hvMd‡ji †iIqvwgj (Trial Balance of Total), M.
†gvU †hvMdj I DØ„‡Ëi †iIqvwgj (Trial Balance of Total and Balance)

K. DØ„‡Ëi †iIqvwgj (Trial Balance of Balance)t G c×wZ Abymv‡i LwZqv‡bi wewfbœ wnmv‡ei †WweU I
†µwWU †Ri wba©viY K‡i †iIqvwg‡ji †WweU w`‡K ‡WweU †Ri¸‡jv Ges †µwWU w`‡K †µwWU †Ri¸‡jv wjwce×
K‡i †iIqvwgj cÖ¯‘Z Kiv nq| G c×wZ‡Z wbYx©Z †iIqvwgj†K bxU †iIqvwgj bv‡gI AwfwnZ Kiv nq|
wb‡¤œ Giƒc †iIqvwg‡ji GKwU bgybv †`qv njt
Avjg GÛ †Kvs
31 wW‡m¤^i, 2015
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. g~jab wnmve 1 - 5,00,000
2. weµq wnmve 2 - 2,00,000
3. e¨vsK Rgvi DØ„©Ë 3 3,00,000 -
4 bM` Znwej 4 4,00,000 -
7,00,000 7,00,000

L. †gvU †hvMd‡ji †iIqvwgj (Trial Balance of Total) t G c×wZ‡K †gvU †iIqvwgjI ejv n‡q _v‡K| G
c×wZ‡Z LwZqvbfz³ wnmvemg~‡ni †Ri bv wb‡q LwZqv‡bi cÖwZwU wnmv‡ei †WweU w`‡Ki †hvMdj †iIqvwg‡ji
†WweU cv‡k¦© Ges LwZqvb¯’ cÖwZwU wnmv‡ei †µwWU w`‡Ki †hvMdj †iIqvwg‡ji †µwWU cv‡k¦© wj‡L GB †iIqvwgj
cÖ¯‘Z Kiv nq|
wb‡¤œ Giƒc †iIqvwg‡ji GKwU bgybv †`qv njt
31 wW‡m¤^i, 2015
µwgK wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
bs
1. g~jab wnmve 1 - 5,00,000
2. µq, weµq wnmve 2 1,00,000 3,00,000
3. e¨vsK Rgvi DØ„Ë 3 3,00,000 -
4 bM` Znwej 4 4,00,000 -
8,00,000 8,00,000

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evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ

M. †gvU †hvMdj DØ„‡Ëi †iIqvwgj (Trial Balance of Total and Balance)t G c×wZ n‡jv DØ„‡Ëi †iIqvwgj
Ges †gvU †hvMd‡ji †iIqvwg‡ji GKwU mswgkªY gvÎ| G c×wZ‡Z LwZqv‡bi cÖwZwU wnmv‡ei †WweU I †µwWU
w`‡Ki †hvMd‡ji AsK †iIqvwg‡ji †WweU I †µwWU w`‡K †jLv nq| mv‡_ mv‡_ †WweU I †µwW‡U Av‡iv `ywU Ni
Kiv nq †hLv‡b cÖwZwU wnmv‡ei †WweU I †µwWU ‡Ri †jLv nq|
wb‡¤œ Giƒc †iIqvwg‡ji GKwU bgybv †`qv nj t
Avcb †UªWvm©
31 wW‡m¤^i, 2015
µwgK wnmv‡ei bvg Lt UvKv ‡Ri UvKv
bs c„ †WweU †µwWU †WweU †µwWU
1. g~jab wnmve 1 3,00,000 5,00,000 - 2,00,000
2. µq 2 2,00,000 - 2,00,000 -
3. weµq wnmve 3 - 3,00,000 - 3,00,000
4 e¨vsK Rgvi DØ„Ë 4 4,00,000 3,00,000 1,00,000 -
5. bM` Znwej 5 3,00,000 1,00,000 2,00,000
12,00,000 12,00,000 5,00,000 5,00,000

†iIqvwg‡ji cÖ¯‘Z cÖYvjx (Procedure for Preparing Trial Balance) t †iIqvwgj cÖ¯‘‡Zi Rb¨ cÖ_‡g GKwU 5
Ni wewkó QK ˆZix Ki‡Z n‡e| GB Q‡Ki Ni¸‡jv‡Z ch©vqµ‡g µwgK b¤^i, wnmv‡ei bvg, LwZqvb c„ôv, †WweU
UvKv, †µwWU UvKv †jLv nq| µwgK N‡i wnmv‡ei µwgK bs w`‡Z n‡e| wnmv‡ei bv‡gi N‡i LwZqv‡bi †h wnmve
n‡Z DØ„Ë Avbv n‡q‡Q Zvi bvg, LwZqvb c„ôvi N‡i LwZqv‡bi ‡h wnmve n‡Z DØ„Ë Avbv n‡q‡Q Zvi c„ôv b¤^i, me
†k‡l †WweU UvKvi N‡i †WweU DØ„Ë Ges ‡µwWU UvKvi N‡i †µwWU DØ„Ë wjL‡Z n‡e| AZtci †WweU †µwWU
D؄˸‡jvi †hvMdj wbY©q K‡i MvwYwZK ï×Zv hvPvB Kiv nq|
†iIqvwgj cÖ¯‘ZKi‡Y we‡eP¨ welqmg~n (Considerable Factors for Preparing Trial Balance) t †iIqvwgj
wnmv‡ei Z…Zxq avc, hw`I †iIqvwgj wnmv‡ei Ask bq Z_vwc wnmv‡ei MvwYwZK ï×Zv hvPvB‡qi Rb¨ Bnv cÖ¯‘Z
Kiv nq| GB j‡ÿ¨ wnmv‡ei cÖwZwU DØ„Ë hv‡Z K‡i mwVKfv‡e mwVK cv‡k¦© AšÍfz©³ nq †mB Rb¨ †iIqvwgj
cÖ¯‘‡Zi mgq we‡kl mZK©Zv Aej¤^b K‡i wKQz we‡kl welq we‡ePbv Ki‡Z n‡e| GB we‡eP¨ welqmg~n nj wb¤œiƒct
1. gRy` cY¨ AšÍf©zw³KiY t †iIqvwgj cÖ¯‘‡Zi mgq cÖviw¤¢K Ges mgvcbx gRy` cY¨ †`qv _vK‡j G †ÿ‡Î
cÖviw¤¢K gRy` cY¨ †iIqvwg‡j AšÍf©y³ n‡e mgvcbx gRy` cY¨ †iIqvwg‡j Avm‡e bv| KviY mgvcbx gRy` cY¨
µq I cÖviw¤¢K gRy` c‡Y¨i GKwU Ask| Avevi As‡K mgwš^Z µq †`qv _vK‡j mgvcbx gRy` cY¨ †iIqvwg‡j
Avm‡e G‡ÿ‡Î cÖviw¤¢K gRy` cY¨ †iIqvwg‡j Avm‡e bv| †Kbbv mgwš^Z µq = cÖviw¤¢K gRy` cY¨ + µq -
mgvcbx gRy` cY¨|
2. gwbnvwii AšÍf©yw³ t As‡K gwbnvwii cÖviw¤¢K gRy` , µq I mgvcbx gRy` †`qv _vK‡j D³ cÖviw¤¢K gRy` I
gwbnvwi µq As‡K AšÍf³ z© n‡e| G‡ÿ‡Î gwbnvwi mgvcwb gRy` As‡K Avm‡e bv|
3. nv‡Z bM` I e¨vs‡K Rgvi AšÍf©yw³ t cÖviw¤¢K bM` Znwej Ges e¨vs‡K Rgvi cwigvY As‡K †`qv _vK‡j
G¸‡jv †iIqvwg‡j AšÍf³ ©y n‡e|
4. g~jab wbY©q t hw` As‡K g~jab †`qv bv _v‡K G‡ÿ‡Î hw` †iIqvwg‡ji †µwWU w`‡Ki cv_©K¨ cvIqv hvq,
Zvn‡j H cv_©K¨ g~jab wnmv‡e †jLv †h‡Z cv‡i|
5. AwbwðZ wnmve t hw` †iIqvwg‡j mKj `dv¸‡jv mwVKfv‡e †jLvi ciI `Õyw`‡Ki †hvMdj bv wg‡j A_©vr
†WweU I †µwWU w`‡Ki †hvMd‡ji cv_©K¨ nq Zvn‡j H cv_©K¨†K AwbwðZ wnmve e‡j |
 †iIqvwg‡ji bgybv QK (Specimen Form of Trial Balance) t †iIqvwgj wnmv‡ei A½ bq| ZvB GwU
cÖ¯‘Z Kivi Rb¨ †Kvb Aby‡gvw`Z QK ev dig †bB, ZvQvov IASC (International Accounting Standard

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Committee) †Kvb mywbw`©ó QK cÖ`vb K‡iwb| cÖwZôv‡bi cÖ‡qvRb Abyhvqx Q‡K †iIqvwgj cÖ¯‘Z K‡i
_v‡K| mvavibZ †h Q‡K wnmveiÿK †iIqvwgj cÖ¯‘Z K‡ib Zvi GKwU bgybv QK wb‡¤œ †`qv nj:
cÖwZôv‡bi bvg...........
†iIqvwgj
........mv‡ji.........Zvwi‡Li
µwgK bs wnmv‡ei bvg Lt c„t †WweU UvKv †µwWU UvKv

wkÿv_©xi KvR K‡qKwU KvíwbK `dvi mvnv‡h¨ GKwU †iIqvwgj ˆZwi Kiæb|

mvims‡ÿc
 LwZqv‡bi †Ri¸‡jv wb‡q wnmv‡ei MvwYwZK ï×Zv hvPvB Kivi Rb¨ †iIqvwgj ˆZix Kiv nq|
 LwZqv‡bi †Rimg~n wb‡q cÖ¯‘ZK…Z †iIqvwgj‡K bxU †iIqvwgjI ejv nq|

cv‡VvËi g~j¨vqb-4.2
mwVK Dˇii cv‡k wUK () wPý w`b
1. †iIqvwgj cÖ¯‘Z c×wZ KqwU ?
K) 1 wU L) 2 wU M) 3 wU N) 4 wU
2. DØ„‡Ëi †iIqvwgj ----- ejv nq ?
K) bxU †iIqvwgj L) †gvU †iIqvwgj M) e¨‡qi †iIqvwgj N) Av‡qi †iIqvwgj
3. †gvU †hvMdj DØ„‡Ëi †iIqvwg‡j DØ„‡Ëi Rb¨ AviI ÑÑÑ wU Ni _v‡K ?
K) 4 wU L) 3 wU M) 5 wU N) 2 wU
4. wb‡P mgwš^Z µ‡qi mgxKiYwU †`Iqv nj-
K) mgwš^Z µq = cÖviw¤¢K gRy` cY¨ + µq- mgvcbx gyR` cY¨
L) mgwš^Z µq = cÖviw¤¢K gRy` cY¨ + µq- mgvcbx gRy` cY¨ + cÖviw¤¢K gRy` cY¨
M) mgwš^Z µq = mgvcbx gyR` cY¨ + µq-cÖviw¤¢K gRy` cY¨ + µq
wb‡Pi †KvbwU mwVK ?
K) i L) i I ii M) ii I iii N) i , ii I iii
 wb‡Pi DÏxcKwU co 5 I 6 bs cÖ‡kœi DËi w`b|
cÖviw¤¢K gRy` 10,000 UvKv, cÖviw¤¢K bM` Znwej 5,000 UvKv, mgwš^Z µq 20,000 UvKv mgvcbx gRy`
cY¨ 15,000 UvKv, e¨vsK RgvwZwi³ D‡Ëvjb 8,000 UvKv, mgvcbx bM` Znwej 4,000 UvKv|
5. D‡jøwLZ `dvmg~‡ni g‡a¨ †iIqvwg‡j Avm‡e †KvbwUÑ
i. cÖviw¤¢K gRy` ii. cÖviw¤¢K bM` Znwej iii. mgvcbx gRy` cb¨
wb‡Pi †KvbwU mwVK ?
K) i L) i I ii M) iiI iii N) i , ii I iii
6. e¨vsK RgvwZwi³ D‡Ëvjb wnmve‡K †iIqvwg‡j †µwWU w`‡K wjwce× Kivi KviY-
i. LwZqv‡b †µwWU DØ„Ë cÖKvk Kiv ii. GwU e¨emv‡qi Avq iii. GwU e¨emv‡qi `vq
wb‡Pi †KvbwU mwVK ?
K) i L) i I ii M) ii I iii N) i , iiI iii

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evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ

cvV-4.3 wnmv‡ei Aïw× I Aïw×i †kªYxwefvM

D‡Ïk¨
GB cvV †k‡l AvcwbÑ
 wnmveiÿY msµvšÍ fzj¸‡jv ms‡kvab Ki‡Z cvi‡eb|
 Aïw×i †kÖYxwefvM eY©bv Ki‡Z cvi‡eb|
wnmv‡ei Aïw× I Aïw×i †kªYxwefvM t wnmveweÁv‡bi `„wó‡Z wnmveiÿ‡Ki AmveavbZv, AmZ©KZv,
AÁZv ev cwic~Y© Áv‡bi Afv‡e †Kvb †jb‡`b ev ‡Kvb wnmve mwVKfv‡e wjwce× bv Ki‡j ev ev`
co‡j Zv‡K wnmv‡ei Aïw× e‡j| Aïw×i KwZcq ˆewkó¨ jÿ¨ Kiv hvq †m¸‡jv wb¤œiƒct
1. Akyw× ev fzj B”QvK…Z ev Awb”QvK…Z `yÕfv‡eB n‡Z cv‡i|
2. Gi gva¨‡g †Kvb welq fzjfv‡e e¨vL¨v Kiv nq|
3. Aïw× ev fy‡ji Kvi‡Y e¨emv‡qi Avw_©K djvdj I Avw_©K Ae¯’v mwVKfv‡e wbYq© Kiv hvq bv|
Aïw×i †kªYxwefvM (Classification of Errors) t wnmveiÿ‡Ki Ag‡bv‡hvMxZv ev wnmvekv‡¯¿i cwic~Y© Áv‡bi
Afv‡e Aïw× msNwVZ nq| wb‡¤œ Aïw×i †kªYxwefvM Av‡jvPbv Kiv nj|
1. GK Zidv fzj (One Sided Errors), 2. `yÕZidv fzj (Two Sided Errors)
Aïw×/fzj

GK Zidv fyj `yÕZidv fzj

K. ev` covi fzj, L. †jLvi fzj, M. UvKvi K. KiwYK fzj, L. ev` covi fzj, M. ‡jLvi
As‡K fzj, N. LwZqv‡bi DØ„Ë wbY©‡q fyj, O. fzj, N. †e `vwLjvi fyj, O. cwic~iK fyj, P.
LwZqv‡bi DØ„Ë ¯’vbvšÍ‡i fyj, P. †iIqvwg‡ji we‡kl Rv‡e`v eB‡qi †hvMd‡ji fzj, Q.
†hvMdj wbY©‡qi fzj bxwZMZ fzj

1| GK Zidv fzj t wnmveiÿK KZ©„K mKj cÖKvi mveavbZv I mZK©Zvg~jK e¨e¯’v †bIqvi ciI
Awb”QvK…Zfv‡e wKQz fzj N‡U hvq, hvi Rb¨ †iIqvwg‡j Awgj nq| Z‡e hw` Zv wnmv‡ei GKwU cÿ‡K
cÖfvweZ K‡i Zv‡K GK Zidv fzj e‡j| GB ai‡Yi fzj cieZ©x‡Z Lyu‡R †ei K‡i Lye mn‡RB †iIqvwgj
ms‡kvab Kiv hvq|
2| `yÕZidv fzj t hw` †Kvb fzj wnmv‡ei Dfq cÿ‡K mgvbfv‡e cÖfvweZ K‡i Z‡e Zv‡K `yÕZidv eyj e‡j|
mvaviYZ: G‡ÿ‡Î fzj mn‡R aiv c‡o bv| wnmvekv‡¯¿i wnmve wjLb msµvšÍ ch©vß Ávb _vK‡jB ïay G
fzj¸wj aiv c‡o|

wewfbœ cÖKvi fz‡ji weeiY:

K. ev` covi fzj: Rv‡e`v †_‡K LwZqv‡b ¯’vbvšÍ‡ii mgq †Kvb GKwU wnmve ev` c‡o †M‡j ev LwZqv‡bi
DØ„Ë †iIqvwg‡j ¯’vbvšÍi Kiv bv n‡jZv‡K ev` covi fzj e‡j| Z‡e GwU GK Zidv fzj| Avevi †Kvb
†jb‡`b G‡Kev‡iB †jLv bv n‡j Zv‡KI ev` cov e‡j| GwU `yÕZidv fzj|
L. †jLvi fzj: GUv g~jZ UvKvi AsK †jLv msµvšÍ fzj| GK Zidv ev `yÕZidv Dfq cÖKvi fzj G‡ÿ‡Î
msNwUZ n‡Z cv‡i| Rv‡e`vi UvKvi AsK †jLvi mgq hw` Kg ev †ekx †jLv nq Z‡e Zv `yÕZidv fzj| Avevi
LwZqv‡bi UvKv †iIqvwg‡j ¯’vbvšÍ‡ii mgq bM` UvKv 90,000 Gi ¯’‡j 9,000 wjL‡j Zv GK Zidv fzj|
M. cwic~iK fzj: GwU NUbvµ‡g N‡U hvIqv fzj hv aiv Lye KwVb, A_©vr GKwU fzj hw` Aci GK ev GKvwaK
fz‡ji mgwó Øviv Ggbfv‡e c~iY nq †h, †iIqvwg‡j †Kvb cv_©K¨ _v‡K bv ZLb Zv‡K cwic~iK fzj e‡j|

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evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

†hgb: µq wnmv‡e 23,000 UvKvi cwie‡Z© 32,000 UvKv †WweU Kiv n‡jv Avevi weµq wnmv‡e 34,000
UvKvi ¯’‡j 43,000 UvKv †µwWU Kiv n‡jv| G‡ÿ‡Î †iIqvwgj wg‡j hv‡e Z‡e fzj i‡q hv‡e|
N. bxwZMZ fzj: wnmveiÿY msµvšÍ bxwZgvjv m¤ú‡K© ch©vß Áv‡bi Afv‡e wnmvebxwZ †Z‡K wePz¨wZi d‡j †h
fzj nq Zv‡K bxwZMZ fzj e‡j| gyjabRvZxq Avq e¨q‡K gybvdvRvZxq Avq-e¨q wn‡m‡e MY¨ Kiv Avevi
gybvdvRvZxq Avq-e¨q‡K gyjabRvZxq Avqe¨q wn‡m‡e MY¨ Kiv bxwZMZ fzj| †hgb: AvmevecÎ µq
20,000 UvKv, µq wnmve‡K †WweU Kiv|
wkÿv_©xi KvR GK Zidv fzj I `yÕZidv fz‡ji †kÖYxwefvM Av‡jvPbv Kiæb|
mvims‡ÿc
 mvaviYZ wnmveiÿ‡Ki AmveavbZv, AmZK©Zv, AÁZv ev cwic~Y© Áv‡bi Afv‡e mwVKfv‡e †Kvb †jb‡`b
wjwce× bv Ki‡j Zv‡K wnmv‡ei Aïw× e‡j|

cv‡VvËi g~j¨vqb-4.3
mwVK Dˇii cv‡k wUK () wPý w`b
1. wnmve Aïw× nIqvi KviY ?
K) wnmveiÿ‡Ki AmveavbZv L) wnmv‡ei mxgve×Zv M) e¨e¯’vc‡Ki AmveavbZv N) Kviev‡ii mxgve×Zv
2. bx‡Pi †KvbwU GKZidv fzj ?
K) UvKvi As‡K fzj L) cwic~iK fzj M) bxwZMZ fyj N) †e`vwLjv fyj
3. e¨emv‡q msNwUZ Aïw× KZ cÖKv‡ii ?
K) 4 cÖKvi L) 3 cÖKvi M) 5 cÖKvi N) 2 cÖKvi
4. 1,500 UvKvi cY¨ weµq fz‡j 150 UvKv †jLv n‡q‡Q, GwU †Kvb ai‡Yi fyj ?
K) ‡e`vwLjvi fyj L) †jLvi fzj M) bxwZMZ fyj N) ev` covi fzj
5. GKwU fyj Aci GKwU fzj Øviv ms‡kvwaZ n‡j †Kvb fz‡ji m„wó nq ?
K) bxwZMZ fyj L) †jLvi fzj M) cwic~iK fzj N) †e`vwLjv fyj
 Lvb †UªWvm© Gi gvwjK h_vh_ c×wZ‡Z wnmve msiÿb K‡ib| Rvbyqvix gv‡m wZwb 5,000 UvKvq AvmevecÎ
µq K‡i AvmevecÎ †givgZ wnmv‡e wjwce× K‡ib| 7,500 UvKvi µq‡K 7,000 UvKvq Ges 8,000 UvKvi
weµq‡K 800 UvKvq wjwce× K‡ib|
6. Lvb †UªWvm© Gi 5,000 UvKvi fzjwU Kx ai‡Yi ?
i. bxwZMZ fyj ii. KiwYK fzj iii. ev` covi fzj
wb‡Pi †KvbwU mwVK ?
K) i L) i I ii M) ii I iii N) i , ii I iii

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evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ

cvV-4.4 AwbwðZ wnmve I Aïw× ms‡kvab `vwLjv

D‡Ïk¨
GB cvV †k‡l AvcwbÑ
 AwbwðZ wnmve m¤ú‡K© ej‡Z cvi‡eb|
 AwbwðZ wnmv‡ei D‡Ïk¨¸‡jv eY©bv Ki‡Z cvi‡eb|
 wnmveiÿY msµvšÍ Aïw׸‡jv ms‡kvab Ki‡Z cvi‡eb|
 Aïw× msµvšÍ Rv‡e`v `vwLjv w`‡Z cvi‡eb|
AwbwðZ wnmve I Aïw× ms‡kvab `vwLjv t mvaviYfv‡e †h wnmve m¤ú‡K© wbwðZ nIqv hvq bv Zv‡K
AwbwðZ wnmve e‡j| A_©vr wbwðZfv‡e †Kvb wnmve wbY©q bv Kiv ch©šÍ †iIqvwgj †gjv‡bvi Rb¨ †h
wnmv‡e †Kvb †jb‡`‡bi UvKvi AsK wj‡L ivLv nq Zv‡K AwbwðZ wnmve e‡j|
myZivs Avgiv ej‡Z cvwi Ach©vß Z‡_¨i Kvi‡Y mvgwqK wnmv‡ei gva¨‡g †WweU I ‡µwWU Dfq cv‡k¦©i †hvMdj
Amgvb n‡j Zv mgvb Kiv nq, GwU GKwU mvgwqK wnmve e¨e¯’v gvÎ| cieZx©‡Z mwVK LvZ Lyu‡R †ei K‡i wecixZ
Gw›Uª w`‡q AwbwðZ wnmve‡K Ae‡jvcb Ki‡Z nq|
AwbwðZ wnmve e¨env‡ii D‡Ïk¨ t `yÕZidv `vwLjv c×wZ Abyhvqx cÖ‡Z¨KwU †jb‡`‡bi †WweU I †µwWU wbY©q K‡i
wnmvefz³ Kiv nq| hvi d‡j wnmve P‡µi me ch©v‡q †WweU †Ri I †µwWU †Ri mgvb n‡e| wKš‘ †Kvb Kvi‡Y Gi
Awgj n‡j a‡i wb‡Z n‡e †Kv_vI fzj i‡q‡Q, G fz‡ji Rb¨ mvgwqKfv‡e AwbwðZ wnmve Ly‡j †iIqvwgj wgjv‡bv
nq, mvaviYZ wb¤œwjwLZ D‡Ï‡k¨ AwbwðZ wnmve †Lvjv nq|
1. Z‡_¨i Afv‡e †iIqvwgj wgjv‡bvi Rb¨ t hLb †Kvb wbw`©ó Zvwi‡L †Kvb A‡_©i wbwðZ LvZ m¤ú‡K© Z_¨
cvIqv bv hvq ZLb P~ovšÍ wnmve cÖ¯‘‡Zi j‡ÿ¨ †iIqvwgj wgjv‡bvi Rb¨ AwbwðZ wnmve †Lvjv nq|
2. m‡ev©‡Ëvg cÖ‡Póvi ciI †iIqvwgj bv wgj‡j t †iIqvwgj bv wgj‡j mKj cÖ‡Póv Pvjv‡bv DwPr, hv‡Z fzj aiv
c‡i| Gfv‡e h_vh_ †Póv Kivi ciI †iIqvwg‡ji Miwg‡ji KviY Lyu‡R bv cvIqv †M‡j †iIqvwg‡ji †WweU I
†µwWU w`‡Ki we‡qvMdj GKwU bZzb wnmv‡e †i‡L †iIqvwgj †gjv‡bv nq|
Aïw× ms‡kvab `vwLjvt
Avcwb †`‡L‡Qb wnmveiÿY msµvšÍ GKwU fzj GK ev GKvwaK wnmve LvZ‡K cÖfvweZ K‡i _v‡K| GRb¨ msNwUZ
fzj cÖ_‡g †ei K‡i †`L‡Z nq G fzj †Kvb †Kvb wnmve‡K cÖfvweZ K‡i‡Q| †hgb-bvwgK wnmve fzj n‡j Zv
gybvdvi cwigvY evovq ev Kgvq| KviY me bvwgK wnmveB µq-weµq I jvf-ÿwZ wnmv‡e ¯’vbvšÍÍi Kiv nq| Gme
fzj DØZ©c·KI cÖfvweZ K‡i| KviY jvf-ÿwZ DØZ©c‡Îi g~jab I `vq cv‡k ¯’vbvšÍÍi Kiv nq| Avi e¨w³evPK
Ges m¤úwËevPK wnmve¸‡jv DØZ©c‡Îi Ask weavq G `yÕai‡bi fzj ïaygvÎ DØZ©c·K cÖfvweZ K‡i _v‡K|
Gfv‡e fzjwU‡K wnmv‡ei G `dv‡K cÖfvweZ K‡i‡Q bvwK GKvwaK `dv‡K cÖfvweZ K‡i‡Q Zv †ei Kivi ci
cÖ‡qvRbxq ïw× Rv‡e`vi gva¨‡g ms‡kvab Ki‡Z nq| GKvšÍ cª‡qvRb Qvov †Kvb fzj †K‡U ev gy‡Q ï× Kiv
wnmvekv‡¯¿i bxwZ bq|
wb‡¤œ fzj ms‡kva‡bi wbqgvejx D`vniYmn †`Lv‡bv nj|
1. GKwU gvÎ wnmv‡ei mv‡_ RwoZ fzj ms‡kvab t G‡ÿ‡Î †jb‡`‡bi GKcÿ mwVKfv‡e wnmvefz³ nq Ges
Ab¨cÿ mwVKfv‡e wnmvefz³ Kiv nq bv| Rv‡e`vi †Kvb GKwU wnmv‡e †hv‡Mi fzj, Rv‡e`v †_‡K LwZqv‡b
†Kvb wnmv‡ei AsK †Zvjvi fzj, Rv‡e`v †_‡K LwZqv‡b ¯’vbvšÍ͇ii mgq fzj, wnmv‡e AsK †jLv, †Kvb GKwU
LwZqv‡bi †Ri Uvbvi †ÿ‡Î fzj, LwZqvb †_‡K †iIqvwg‡j †Kvb AsK †Zvjvi mgq fzj BZ¨vw` G ai‡Yi
fz‡ji AšÍ©fz³| G‡Z wnmv‡ei GKwU cÿ fz‡ji wkKvi nq, Ab¨ cÿ mwVK _v‡K| †iIqvwgj cÖ¯‘‡Zi

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evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

c~‡e©/c‡i wKš‘ P~ovšÍ wnmv‡ei c~‡e© Ges P~ovšÍ wnmv‡ei c‡i G wZb †ÿ‡Î hw` fzj aiv c‡o Zvn‡j G‡`i
ms‡kvab wKfv‡e Kiv n‡e Zv wb‡¤œ †`Lv‡bv njt
K) †iIqvwgj cÖ¯‘‡Zi c~‡e© fzj aiv co‡j Zv ms‡kvab t †iIqvwgj ˆZixi c~‡e©B GKw`‡K cÖfve we¯ÍviKvix
fzj aiv co‡j Zvi Rb¨ ms‡kvabx Rv‡e`vi gva¨‡g ms‡kvab Kivi `iKvi nq bv| Avi g~jZt G fy‡ji Rb¨
†iIqvwgj †g‡j bv| ZvB aiv co‡j H AsKwU †K‡U mwVK AsK wj‡L mB K‡i w`‡jB P‡j| A_ev fzj I ï×
AsKwUi we‡qvMdj †hvM ev we‡qvM (†hwU cÖ‡hvR¨) Ki‡jB †iIqvwgj wg‡j hv‡e| †hgb-wnmveiÿK gvgy‡bi
wbKU †_‡K 10,000 UvKvi cY¨ av‡i µq K‡i µq wnmve‡K wVKB †WweU K‡i‡Qb wKš‘ gvgy‡bi wnmv‡e fy‡j
1,000 UvKv wj‡L‡Qb| †iIqvwgj cÖ¯‘‡Zi c~‡e©B G fzj aiv co‡j wb‡¤œv³fv‡e Zv ms‡kvab Kiv hv‡e;
gvgy‡bi wnmv‡ei †µwWU w`‡K †jLv 1,000 UvKv †K‡U 10,000 UvKv wjL‡j n‡e A_ev 1,000 UvKvi bx‡P
(10,000-1,000) = 9,000 UvKv wjL‡Z n‡e|
L) †iIqvwgj cÖ¯‘‡Zi c‡i wKš‘ P~ovšÍ wnmve cÖ¯‘‡Zi c~‡e© f~j aiv co‡j Zv ms‡kvab t hw` †iIqvwgj
cÖ¯‘‡Zi c~‡e© †Kvb fzj aiv bv c‡o Z‡e †iIqvwgj `yÕc‡ÿi we‡qvMdj‡K AwbwðZ wnmve ev Miwgj wnmve
bv‡g GKwU wnmve Ly‡j Zv‡Z †i‡L †iIqvwgj †gjv‡Z nq| P~ovšÍ wnmve ˆZixi c~‡e© G fzj aiv co‡j Zv hw`
GKwU wnmve‡K cÖfvweZ K‡i Zvn‡j H AwbwðZ ev Miwgj wnmve Ges mwVK wnmve‡K wb‡q GKwU Rv‡e`v
`vwLjv w`‡Z n‡e| G‡ÿ‡Î AwbwðZ wnmv‡ei wecix‡Z `vwLjv n‡e Ges mwVK wnmvewUi mwVK `vwLjv n‡e|
Gfv‡e AwbwðZ wnmv‡ei †Kvb †Ri _vK‡e bv Ges fzjwU ï× n‡q hv‡e| †hgb- weµq eB‡qi †hvMdj
1,000 UvKv Kg †`Lv‡bv n‡q‡Q hv †iIqvwgj †gjv‡bvi ci aiv c‡o‡Q| G‡ÿ‡Î AwbwðZ wnmve †µwWU K‡i
†iIqvwgj †gjv‡bv n‡qwQj e‡j a‡i wb‡Z n‡e| KviY weµq wnmv‡ei †µwWU †Ri n‡q _v‡K| ms‡kvabx
Rv‡e`vwU wb¤œiƒc n‡e|
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. AwbwðZ wnmve †WweU 1,000
weµq wnmve †µwWU 1,000
(‡h‡nZz AwbwðZ wnmv‡ei A_© weµq wnmv‡e
†µwWU Kiv n‡jv|)
M) P~ovšÍ wnmve cÖ¯‘‡Zi ci a„Z fzj ms‡kvab t G‡ÿ‡ÎI AwbwðZ wnmve Ly‡j †iIqvwgj †gjv‡bv n‡q‡Q Ges
P~ovšÍ wnmve cÖ¯‘Z Kiv n‡q‡Q| d‡j bxU jvf ev ÿwZi cwigvY mwVK bv nIqviB K_v| G ch©v‡q a„Z fzj
wb‡¤œi `yÕfv‡M ms‡kvab n‡et
 hw` fzj¸wj bvwgK wnmve‡K cÖfvweZ K‡i _v‡K A_©vr hw` fzj¸wj µq, weµq, †eZb gRyix, AePq, evÆv
BZ¨vw` msµvšÍ nq Zvn‡j Zv Trading Ges Profit I Loss Account †K cÖfvweZ Ki‡e| †h‡nZz eQi
†k‡l H wnmve¸‡jv H `yB wnmv‡e ¯’vbvšÍ͇ii gva¨‡g jvf-ÿwZ †ei Kiv n‡q‡Q| ZvB H wnmve¸‡jv eÜ
n‡q wM‡q‡Q e‡j aiv n‡e Ges †hŠ_g~jabx e¨emv‡qi jvf-‡jvKvmvb e›Ub wnmv‡e ¯’vbvšÍi Kiv n‡e|
Gfv‡e AwbwðZ wnmve Ges mg¤^q wnmv‡ei †Ri ï‡b¨ Avb‡Z n‡e| wb‡¤œ Gi GKwU D`vniY †`qv nj t
1,000 UvKvi cb¨ µq eB‡Z †jLv nqwb hv P~ovšÍ wnmve ˆZwii ci aiv c‡o‡Q| G‡ÿ‡Î wbðqB
AwbwðZ wnmve‡K †WweU K‡i †iIqvwgj †gjv‡bv n‡qwQj| myZivs Gi ms‡kvab Ki‡Z n‡j wb‡¤œv³
Rv‡e`v `vwLjv w`‡Z n‡et
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. Avq weeiYx wnmve †WweU 1,000
AwbwðZ wnmve †µwWU 1,000
(‡h‡nZz AwbwðZ wnmv‡ei ivLv A_© mg¤^q Kiv nj|)

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evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ

GLv‡b D‡jøL¨, hw` †Kvb fzj Ab¨ †Kvb fy‡ji Øviv †WweU I †µwWU w`‡K mgvb AsK n‡q hvq Zvn‡j G‡Z
†h‡nZz jvf-ÿwZ wnmve cÖfvweZ nqwb ZvB Gi Rb¨ †Kvb ms‡kvabx Rv‡e`vi `iKvi nq bv|
 hw` fzj¸wj e¨w³ ev m¤úwËevPK wnmve‡K cÖfvweZ K‡i Zvn‡j H e¨w³ ev m¤ú` wnmve‡K †WweU ev
†µwWU K‡i AwbwðZ wnmve‡K mg¤^q Ki‡Z n‡e| Gfv‡e fzjwU ms‡kvwaZ n‡q hv‡e|
2. GKvwaK wnmv‡ei mv‡_ RwoZ fzj ms‡kvab t G ai‡Yi A‡bK fzj wnmveiÿ‡Yi mgq n‡Z cv‡i| †hgb-
Rv‡e`vi †Kvb †jb‡`b †gv‡UB †jLv nj bv, Rv‡e`vq wjL‡jI `ywU `dvB LwZqv‡b DVv‡bv n‡jvbv, fzj ev ï×
AsK mwVK wnmv‡e †Zvjv n‡jv, wnmv‡ei †kÖYxMZ fzj (bxwZMZ) n‡jv BZ¨vw`| wb‡¤œ Gme fzj ms‡kva‡bi
c×wZ D‡jøL Kiv n‡jv t
K ) †iIqvwgj cÖ¯‘‡Zi c~‡e© a„Z fzj ms‡kvab t hw` †iIqvwgj ˆZixi c~‡e©B †`Lv hvq †h †Kvb wnmv‡ei †ÿ‡Î
Giƒc `yw`‡K cÖfve m„wóKvix fzj n‡q‡Q Zvn‡j cÖ_‡g mwVK cÿ wbY©q K‡i wecixZ `vwLjv w`‡Z n‡e| Avi
hw` †ZvjvB bv nq Zvn‡j mwVKfv‡e †WweU I †µwWU Gw›Uª w`‡q H LwZqv‡bi †Ri Uvb‡jB n‡e| †hgb-
Rbve Qvjvg †_‡K 10,000 UvKv cvIqv †Mj hv fzjµ‡g Rbve Kvgv‡ji wnmv‡e †µwWU Kiv n‡q‡Q| myZivs
wb‡¤œv³ ms‡kvabx Rv‡e`v w`‡j †iIqvwgj ï× n‡et
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. Kvjvg wnmve †WweU 10,000
Qvjvg wnmve †µwWU 10,000
(†h‡nZy Qvjv‡gi wnmv‡ei A_© Kvjv‡gi wnmv‡e
†µwWU Kiv n‡qwQj Ges GLb ms‡kvab Kiv n‡jv|)

L) †iIqvwgj ‰Zixi ci wKš‘ P~ovšÍ wnmv‡ei a„Z fzj ms‡kvab t G‡ÿ‡Î fzj hw` Ggb nq hv‡Z †WweU I †µwWU
w`‡K mgvb AsK fzj n‡q‡Q, Zvn‡j AwbwðZ wnmve Lyj‡Z nqwb| myZivs G‡ÿ‡Î cÖK…Z Rv‡e`vi gva¨‡g fzj
ms‡kvab Ki‡Z n‡e| †hgb- Rbve mv‡`‡Ki wbKU evKx‡Z 2,000 UvKvi cY¨ wewµ Kiv n‡jv Ges †Kvb `vwLjv
†`qv njbv| ms‡kvabwU n‡e wb¤œiƒct
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. mv‡`K wnmve †WweU 2,000
weµq wnmve †µwWU 2,000
(†h‡nZz mv‡`‡Ki wbKU evKx‡Z weµ‡qi Dfq `vwLjv
ev` c‡owQj Ges GLb ms‡kvab Kiv nj|)
Avi hw` fzjwU mgvb As‡Ki bv nq Zvn‡j AwbwðZ wnmve Ly‡jB †iIqvwgj wgjv‡bv n‡q‡Q Ges AwbwðZ wnmv‡ei
Dëv `vwLjv w`‡q Ges ‡h wnmv‡e fzj n‡q‡Q ZviI Dëv `vwLjv w`‡q mwVK `vwLjv wbwðZ Ki‡Z n‡e| †hgb-
Rbve ivKv‡qZ ‡_‡K bM` 10,000 UvKv cvIqv wM‡q‡Q wKš‘ fzjµ‡g Zv kwd‡Ki wnmv‡e 1,000 UvKv †`Lv‡bv
n‡q‡Q †µwWU w`‡K| myZivs ms‡kvabx Rv‡e`v n‡e wb¤œiƒct
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. kwd‡Ki wnmve †WweU 9,000
AwbwðZ wnmve †µwWU 9,000
(†h‡nZz ivKv‡q‡Zi cwie‡Z© kwd‡Ki wnmv‡e
9,000 UvKv Kg †`Lv‡bv n‡qwQj Ges GLb mwVK
wnmv‡e †µwWU Kiv nj|)

BDwbU Pvi c„ôv 118

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M) P~ovšÍ wnmv‡ei ci a„Z fz‡ji ms‡kvabx t G‡ÿ‡Î hw` fzj `ywU mgvb As‡Ki Ges bvwgK wnmv‡ei nq Zvn‡j
ms‡kvabx Rv‡e`vi †Kvb `iKvi n‡ebv| KviY G‡Z jvf ev ÿwZi †Kvb cwieZ©b nqwb| wKš‘ hw` `ywU wnmv‡ei
GKwU bvwgK ev `ywUB e¨w³ ev m¤úwËevPK nq Zvn‡j ms‡kvabx `vwLjv w`‡Z n‡e| GKwU bvwgK I GKwU m¤ú`
ev `vq evPK wnmve n‡j jvf-‡jvKmvb mg¤^q wnmv‡ei gva¨‡g bvwgK wnmvewUi Ges m¤úwË ev `vq wnmvewUi mwVK
Rv‡e`v `vwLjv w`‡jB fzj ms‡kvwaZ n‡q hv‡e| †hgb- Rbve Avkiv‡di wbKU †_‡K 2,000 UvKvi cY¨ µq
wnmve eB‡qi †Kv_vI †jLv nqwb hv P~ovšÍ wnmv‡ei ci aiv c‡o‡Q| Gi ms‡kvabx Rv‡e`v n‡e wb‡¤œviƒct
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. jvf-ÿwZ mg¤^q wnmve †WweU 2,000
Avkivd wnmve †µwWU 2,000
(†h‡nZz Avkiv‡di wbKU †_‡K cY¨ µq wnmvefz³
nqwb hv GLb ms‡kvab Kiv nj|)

av‡i weµq 4,500 UvKv fz‡j cÖvc¨ wnmv‡e 5,400 UvKv wjwce× Kiv n‡q‡Q| G
wkÿv_©xi KvR fzj ms‡kva‡bi mwVK Rv‡e`v `vwLjv w`b|

mvims‡ÿc
 wbwðZfv‡e †Kvb wnmve wbY©q bv Kiv ch©šÍ †iIqvwgj †gjv‡bvi Rb¨ †h wnmv‡e †Kvb †jb‡`‡bi UvKvi AsK
wj‡L ivLv nq Zv‡K AwbwðZ wnmve e‡j|
 mvgwqKfv‡e †iIqvwgj wgjv‡bvi D‡Ï‡k¨ AwbwðZ wnmve †Lvjv nq|
 †Kvb fyj hw` GK ev GKvwaK wnmve‡K cÖfvweZ K‡i Zvi ms‡kvabxi Rb¨ c„_K c„_K wbqg i‡q‡Q| D³
wbqgvbyhvqx wnmve ms‡kvab Kiv n‡j e¨emv‡qi mwVK wPÎ cvIqv hvq|

cv‡VvËi g~j¨vqb-4.4
mwVK Dˇii cv‡k wUK () wPý w`b
1. †iIqvwgj mvgwqKfv‡e wgjv‡bvi Rb¨ †Kvb wnmve †Lvjv nq?
K) PzovšÍ wnmve L) fzj wnmve
M) AwbwðZ wnmve N) mvgwqK wnmve
2. AwbwðZ wnmve ˆZix Kiv nq?
K) cÖ‡qvRbxq Z‡_¨i Afv‡e L) AcÖ‡qvRbxq Z‡_¨i Afv‡e
M) m‡e©v‡Ëvg cÖ‡Póvi Afv‡e N) Ach©vß †Póvi Kvi‡Y
3. AwbwðZ wnmve †iIqvwg‡ji †Kvb cv‡k e‡m?
K) †WweU L) †h cv‡k cª‡qvRb
M) †WweU †µwWU Dfq cv‡k N) †µwWU
4. AwbwðZ wnmve‡K Ab¨ bv‡g AwfwnZ Kiv hvq?
i) mvgwqK wnmve ii) ¯’vqx wnmve
iii) Miwgj wnmve
wb‡Pi †KvbwU mwVK?
K) i L) i I ii
M) i I iii N) i , ii I iii

BDwbU Pvi c„ôv 119

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ

cvV-4.5 Aïw× ms‡kvab I cieZx© †iIqvwgj

D‡Ïk¨
GB cvV †k‡l AvcwbÑ
 AwbwðZ wnmve eÜ Kivmn Rv‡e`v `vwLjv w`‡Z cvi‡eb|
 Aïw× ms‡kvab cieZx© †iIqvwgj cÖ¯ÍyZ Ki‡Z cvi‡eb|
AwbwðZ wnmve ï× Kiv t Avgiv Rvwb AwbwðZ wnmve GKwU mvgwqK wnmve wnmveKv‡h© GK ev GKvwaK
we‡kl cwiw¯’wZ‡Z Giƒc e¨e¯’v MÖnb Kiv n‡q _v‡K| cieZx©‡Z Giƒc fzj ev cwiw¯’wZ wbimb nIqv
gvÎB h_vh_ c`‡ÿ‡ci gva¨‡g G RvZxq wnmve eÜ K‡i ‡`Iqv nq| Z‡e hw` wnmve eB‡qi mgy`q fzj aiv c‡o
Zvn‡j Gi cwigvb †iIqvwg‡ji `yÕcv‡ki cv_©K¨ mgvb n‡e| | GgZve¯’vq AwbwðZ wnmv‡ei DØ„Ë k~b¨ n‡e| Ab¨
w`‡K m¤ú~Y© fz‡ji cwigvc wbY©q bv n‡j AwbwðZ wnmv‡ei DØ„Ë †_‡K hv‡e Ges, DØ„‡Ëi cÖK…Z cwigvb Avw_©K
Ae¯’vi weeiYx‡Z AcÖ`wk©Z n‡e|
cwi‡k‡l AwbwðZ wnmv‡ei Abygvb wnmvekv‡¯¿ _vK‡jI Gi e¨vcK e¨envi Aby‡gvw`Z bq| G‡Z AjmZv I
cÖZviYv †`Lv w`‡Z cv‡i, wnmv‡e AwbwðZ wnmve bv ivLvi †Póv Kiv DwPr Ges GKvšÍ eva¨ n‡q ivLv n‡jI hZ
`ªæZ m¤¢e fzj¸‡jv Lyu‡R †ei K‡i wecixZ `vwLjvi gva¨‡g AwbwðZ wnmve eÜ Ki‡Z n‡e|
Aïw× ms‡kvab I cieZx© †iIqvwgjt
e¨emv‡qi mwVK Avw_©K djvdj wbY©‡qi Rb¨ LwZqvb DØ„Ëmg~‡ni gva¨‡g MvwYwZK ï×Zv hvPvB‡qi Rb¨ mwVK
†iIqvwgj cÖ¯‘Z Kiv Avek¨K| wKš‘ †iIqvwgj ˆZixi ci ev Avw_©K weeiYx ˆZixi c~‡e© fzj D`NvwUZ n‡j D³
fzj ms‡kvabc~e©K Avw_©K weeiYx cÖ¯‘Z Ki‡Z nq| G mg¯Í D`NvwUZ fzj GKZidv I `yZidv DfqB n‡Z cv‡i|
G ch©v‡q D`NvwUZ fzjMy‡jvi Rb¨ ms‡kvwaZ Rv‡e`v `vwLjv w`‡Z n‡e| AZtci †iIqvwg‡ji DØ„Ëmg~‡ni Øviv
ms‡kvwaZ Rv‡e`v `vwLjv LwZqvb wnmv‡ei mv‡_ mgš^q K‡i cybivq LwZqvb DØ„Ëmg~‡ni gva¨‡g Aïw× ms‡kvab
cieZx© †iIqvwgj cÖ¯‘Z Ki‡Z n‡e| d‡j †Kvb e¨emvq cÖwZôv‡bi mwVK Avw_©K djvdj Ges mwVK Avw_©K Ae¯’v
wbY©q Kiv m¤¢e n‡e| G‡ÿ‡Î ms‡kvwaZ LwZqvb wnmv‡ei †WweU †Ri¸‡jv †iIqvwg‡ji †WweU w`‡K Ges †µwWU
†RiMy‡jv †iIqvwg‡ji †µwWU w`‡K wjwce× K‡i Akyw× ms‡kvab cieZx© †iIqvwgj ˆZix Kiv nq| A_©vr
†iIqvwg‡ji mv‡_ Aïw× ms‡kvab Rv‡e`v mgš^qmvab K‡i †h †iIqvwgj cÖ¯‘Z Kiv nq ZvB Aïw× ms‡kvab
cieZx© †iIqvwgj| wb‡¤œ Gi GKwU bgybv †`qv njt
D`vniY-1t
2015 mv‡ji 31 wW‡m¤^i Zvwi‡L nvq`vi †UªWvm© Gi †iIqvwgj wb‡¤œ cÖ`Ë njt
31 wW‡m¤^i 2015
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. g~jab wnmve - 3,00,000
2. ‡eZb 40,000 -
3. AvmevecÎ 80,000 -
4. gRywi 30,000 -
5. µq 90,000
6. `vjvb‡KvVv 1,00,000
7. KjKâv I hš¿cvwZ 85,000
8. weµq - 1,25,000
4,25,000 4,25,000

BDwbU Pvi c„ôv 120

evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

nvq`vi †UªWvm© Gi wb‡Pi fzj¸‡jv aiv c‡ot

1. GKwU bZzb †gwk‡bi ms¯’vcb e¨q 5,000 UvKv gRywii AšÍf³
y© i‡q‡Q|
2. gvwjK KZ…©K cY¨ D‡Ëvjb 10,000 UvKv wnmvefz³ nqwb|
3. 20,000 UvKvi AvmevecÎ µq fzjekZ: µq wnmv‡e †WweU Kiv n‡q‡Q|
4. bM‡` weµq 15,000 UvKv wnmv‡e †jLv nq wb|
mgvavbt
nvq`vi †UªWvm© Gi
cÖK…Z Rv‡e`v
31 wW‡m¤^i 2015
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. KjKâv I hš¿cvwZ †WweU 5,000 -
gRywi wnmve †µwWU - 5,000
(gRywii AšÍf©~³ †gwkb ms¯’vcb e¨q ms‡kvwaZ nj)
2. D‡Ëvjb wnmve †WweU 10,000 -
µq wnmve †µwWU - 10,000
(gvwjK KZ©…K cY¨ D‡Ëvjb wnmvefz³ nj)
-
3. AvmevecÎ wnmve †WweU 20,000
µq wnmve †µwWU - 20,000
(µ‡qi AšÍfz©³ AvmevecÎ GLb ms‡kvwaZ nj)
4. bM`vb wnmve †WweU 15,000 -
weµq wnmve †µwWU - 15,000
(AwjwLZ bM` weµq wnmvefz³ Kiv nj)

nvq`vi †UªWvm© Gi
Aïw× ms‡kvab cieZx© †iIqvwgj
31 wW‡m¤^i 2015
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. g~jab wnmve - 3,00,000
2. ‡eZb 40,000 -
3. AvmevecÎ (80,000+20,000) 1,00,000 -
4. gRywi (30,000-5,000) 25,000 -
5. µq (90,000-10,000-20,000) 60,000 -
6. `vjvb‡KvVv 1,00,000 -
7. KjKâv I hš¿cvwZ (85,000+5000) 90,000 -
8. weµq (1,25,000+15,000) - 1,40,000
9. bM` 15,000 -
10. D‡Ëvjb 10,000 -
4,40,000 4,40,000

D`vni‡Y cÖ`Ë µq, AvmevecÎ, weµq Ges KjKâv I hš¿cvwZ h_vµ‡g

wkÿv_©xi KvR 1,20,000 UvKv, 90,000 UvKv, 1,50,000 UvKv Ges 1,00,000 UvKv a‡i
ms‡kvwaZ †iIqvwgj ˆZwi Kiæb|

BDwbU Pvi c„ôv 121

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mvims‡ÿc
 †iIqvwg‡ji Awg‡ji KviY Lyu‡R †ei K‡i ZvrÿwbKfv‡e AwbwðZ wnmve eÜ K‡i †`qv nq|
 e¨emv‡qi mwVK Avw_©K djvdj wbY©‡qi Rb¨ Aïw× ms‡kvab K‡i Aïw× ms‡kvab cieZx© †iIqvwgj cÖ¯‘Z
Kiv nq|

cv‡VvËi g~j¨vqb-4.5
mwVK Dˇii cv‡k wUK () wPý w`b
1. AwbwðZ wnmve wKfv‡e eÜ Kiv nq ?
K) mgvcbx `vwLjvi gva¨‡g L) wecixZ `vwLjvi gva¨‡g
M) mg¤^q `vwLjvi gva¨‡g N) ms‡kvabx `vwLjvi gva¨‡g
2. gvwjK KZ…©K Kviev‡i cÖ`Ë 10,000 UvKv weµq wnmv‡e †`Lv‡bv n‡q‡Q G fzjwUi Rb¨ †µwWU n‡e ?
K) weµq wnmve L) D‡Ëvjb wnmve M) g~jab wnmve N) µq wnmve|
3. fzj ms‡kva‡bi ci †Kvb wnmve cÖ¯‘‡Zi c`‡ÿc †bIqv nq ?
K) LwZqvb wnmve L) †iIqvwgj M) Rv‡e`v N) Avw_©K weeiYx
4. fzj ms‡kvab Kiv nq ?
i. †iIqvwgj cÖ¯‘‡Zi c~‡e© ii. †iIqvwgj cÖ¯‘‡Zi ci wKš‘ P~ovšÍ wnmve cÖ¯‘‡Zi c~‡e© iii. Rv‡e`v cÖ¯‘‡Zi c~‡e©
wb‡Pi †KvbwU mwVK ?
K) i L) i I ii M) ii I iii N) i , ii I iii
wb‡Pi DÏxcKwU c‡o 5 bs cÖ‡kœi DËi w`bt
 Rbve evey‡ji e¨emvq 2015 mv‡ji hš¿cvwZ µq 50,000 UvKv fzjekZ: µq wnmv‡e †jLv n‡q‡Q|
5. Dc‡iv³ fzjwU †iIqvwgj ˆZixi ci ms‡kvab Ki‡j `vwLjv n‡e-
K) hš¿cvwZ wnmve †WweU, µq wnmve †µwWU
L) hš¿cvwZ wnmve †WweU, Avq e¨q weeibx mgš^q wnmve †µwWU
M) hš¿cvwZ wnmve †WweU, AwbwðZ wnmve †µwWU
N) hš¿cvwZ wnmve †WweU, Mowgj wnmve †µwWU

m„Rbkxj D`vniY
1. 2016 mv‡ji 30 Ryb Zvwi‡L bvev GÛ †Kvs-Gi wnmve eB †_‡K wb‡¤œi D؄˸‡jv †bqv n‡q‡Q|
weeiY UvKv
g~jab 50,000
D‡Ëvjb 5,000
bM` Znwej 2,000
e¨vsK Rgvi DØ„Ë 4,000
BRviv m¤úwË (10 eQi) 40,000
hš¿cvwZ 30,000
AvmevecÎ 10,000
10% FYcÎ 25,000
Kwgkb cÖvwß 1,500
†eZb 7,500
wej‡¤^ mieiv‡ni Rb¨ ¶wZc~iY 2,500
wewb‡qvM 5% 30,000

BDwbU Pvi c„ôv 122

evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

weeiY UvKv
evÆv 2,000
Kz-FY 1,500
Kz-FY mwÂwZ 3,000
cÖvc¨ wnmve 60,000
cÖ‡`q wnmve 19,500
cY¨ µq 80,000
cY¨ weµq 1,20,000
cwienY LiP 4,000
wewb‡qv‡Mi my` 2,000
weÁvcb LiP 15,000
wewea LiPvewj 5,000
jf¨vsk cÖvwß 7,500
Kj¨vY Znwej 70,000
K. gybvdvRvZxq Av‡qi cwigvY wbY©q Kiæb|
L. Dc‡i DwjøwLZ Z_¨ †_‡K †iIqvwgj cÖ¯‘Z Kiæb|
M. ¯’vqx m¤ú` I PjwZ m¤ú‡`i cwigvY wbY©q Kiæb|
mgvavb
K. gybvdvRvZxq Av‡qi cwigvY wbY©q:
weeiY UvKv UvKv
cY¨ weµq 1,20,000
Kwgkb cÖvwß 1,500
wewb‡qv‡Mi my` 2,000
jf¨vsk cÖvwß 7,500
1,31,000
L.
bvev GÛ †Kvs-Gi
†iIqvwgj
30 Ryb, 2016 Bs
µwgK bs wnmv‡ei bvg Lt c„t †WweU (UvKv) †µwWU (UvKv)
1 g~jab 50,000
2 D‡Ëvjb 5,000
3 bM` Znwej 2,000
4 e¨vsK Rgvi DØ„Ë 4,000
5 BRviv m¤úwË (10 eQi) 40,000
6 hš¿cvwZ 30,000
7 AvmevecÎ 10,000
8 10% FY cÎ 25,000
9 Kwgkb cÖvwß 1,500
10 †eZb 7,500
11 wej‡¤^ mieiv‡ni Rb¨ ¶wZc~iY 2,500
12 wewb‡qvM 5% 30,000
13 evÆv 2,000
14 Kz-FY 1,500
15 Kz-FY mwÂwZ 3,000

BDwbU Pvi c„ôv 123

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µwgK bs wnmv‡ei bvg Lt c„t †WweU (UvKv) †µwWU (UvKv)

16 cÖvc¨ wnmve 60,000
17 cÖ‡`q wnmve 19,500
18 cY¨ µq 80,000
19 cY¨ weµq 1,20,000
20 cwienb LiP 4,000
21 wewb‡qv‡Mi my` 2,000
22 weÁvcb LiP 15,000
23 wewea LiPvewj 5,000
24 jf¨vsk cÖvwß 7,500
25 Kj¨vY Znwej 70,000
2,98,500 2,98,500
M. ¯’vqx m¤ú‡`i cwigvY wbY©q
weeiY UvKv
BRviv m¤úwË 40,000
hš¿cvwZ 30,000
AvmevecÎ 10,000
 ¯’vqx m¤úwË 80,000
PjwZ m¤ú‡`i cwigvY wbY©q:
weeiY UvKv
bM` Znwej 2,000
e¨vsK Rgvi DØ„Ë 4,000
cÖvc¨ wnmve 60,000
 †gvU PjwZ m¤úwË 66,000
2. wb‡P cÖ`Ë †iIqvwgjwU Aï×fv‡e ˆZwi Kiv n‡q‡Q|
wnmv‡ei bvg cwigvY wnmv‡ei bvg cwigvY
UvKv UvKv
g~jab wnmve 75,000 AvmevecÎ 38,000
FY wnmve 10,000 D‡Ëvjb 10,000
µq 25,000 weµq 38,000
6% wewb‡qvM 8,000 cÖvc¨ wej 23,000
e‡Kqv †eZb 1,000 mgvcbx gRy` cY¨ 29,000
AvqKi 2,000 AvqKi mwÂwZ 12,500
cÖvc¨ wnmve 12,000 AvšÍtcwienb 4,000
weÁvcb 2,000 ewnt cwienb 2,000
fvov cÖvwß 1,500 cÖ`Ë Kwgkb 2,500
e¨vsK Rgvi DØ„Ë 6,000 gwbnvwi 1,500
Abv`vqx †`bv mwÂwZ 2,000 Kz-FY 1,500
cÖ‡`q wej 12,000 my` cÖvwß 3,000
ewnt‡diZ 1,000 cÖviw¤¢K gRy` cY¨ 5,500
KjKâv I hš¿cvwZ 15,000 mvaviY mwÂwZ 13,500
evÆv 1,500
†gvUi Mvwo 10,000
1,84,000 1,84,000

BDwbU Pvi c„ôv 124

evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

K. mgwš^Z µ‡qi cwigvb wbY©q Kiæb|

L. gybvdvRvZxq e¨‡qi cwigvY wbiƒcb Kiæb|
M. †iIqvwgjwU ï×fv‡e cÖ¯‘Z Kiæb|
mgvavb
K. mgwš^Z µ‡qi cwigvY wbY©q:
weeiY UvKv UvKv
cviw¤¢K gRy` cY¨ 5,500
†hvM- µq 25,000
30,500
we‡qvMmgvcbx gRy` cY¨ 29,000
 mgwš^Z µq 1,500
L. gybvdvRvZxq e¨‡qi cwigvY wbY©q:
weeiY UvKv
µq 25,000
weÁvcb 2,000
evÆv 1,500
AvšÍ:cwienb 4,000
ewn:cwienb 2,000
cÖ`Ë Kwgkb 2,500
gwbnvwi 1,500
Kz-FY 1,500
 †gvU gybvdvRvZxq e¨q 40,000
M.
ï× †iIqvwgj
µwgK bs wnmv‡ei bvg Lt c„t †WweU (UvKv) †µwWU (UvKv)
1 g~jab wnmve 75,000
2 FY wnmve 10,000
3 µq 25,000
4 6% wewb‡qvM 8,000
5 e‡Kqv †eZb 1,000
6 AvqKi 2,000
7 cÖvc¨ wnmve 12,000
8 weÁvcb 2,000
9 fvov cÖvwß 1,500
10 e¨vsK Rgvi DØ„Ë 6,000
11 Abv`vqx †`bv mwÂwZ 2,000
12 cÖ‡`q wej 12,000
13 ewnt‡diZ 1,000
14 KjKâv I hš¿cvwZ 15,000
15 evÆv 1,500
16 †gvUi Mvwo 10,000
17 AvmevecÎ 38,000
18 D‡Ëvjb 10,000
19 weµq 38,000
20 cÖvc¨ wej 23,000
21 AvqKi mwÂwZ 12,500

BDwbU Pvi c„ôv 125

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µwgK bs wnmv‡ei bvg Lt c„t †WweU (UvKv) †µwWU (UvKv)

22 AvšÍtcwienb 4,000
23 ewntcwienb 2,000
24 cÖ`Ë Kwgkb 2,500
25 gwbnvwi 1,500
26 Kz-FY 1,500
27 my` cÖvwß 3,000
28 cÖviw¤¢K gRy` cY¨ 5,500
29 mvaviY mwÂwZ 13,500
1,69,500 1,69,500
UxKv:
1. mgvcbx gRy` cY¨ †iIqvwg‡ji AšÍfy©³ nq bv|
2. evÆv‡K cÖ`Ë evÆv aiv n‡q‡Q|
3. wb‡gœv³ wnmve DØ„Ë n‡Z †gmvm© †g‡n`x GÛ †Kvs-Gi eB‡Z 2015 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj cÖ¯‘Z Kiæb|
weeiY UvKv weeiY UvKv
KjKâv I hš¿cvwZ 25,000 Abv`vqx †`bv mwÂwZ 2,100
g~jab 68,000 Dcfvov cÖvwß 1,200
†gvUiMvwo 35,000 gRy` cY¨ (1-1-15) 3,000
†UªW gvK© 7,000 cÖ†`q wej 7,500
c¨v‡U›U 5,000 Abv`vqx cvIbv 400
Av‡jv I Zvc 800 WªBs Awdm †eZb 2,500
cY¨ weµq 85,000 PjwZ wnmve 3,800
cY¨ µq 44,000 D‡Ëvj‡bi my` 114
µq †diZ 1,000 Rjhvb I †ijI‡q cwienb 586
weµq †diZ 1,700 cÖvß jf¨vsk 100
weµq LwZqv‡bi †Rimgyn 18,000 wewb‡qvM 4,000
µq LwZqv‡bi †Rimgyn 14,000 wewb‡qvM n‡Z jvf 200
Av¯Ívej LiP 1,800 wnmvei¶K‡K cÖ`Ë FY 22,000
†iUm I †i›U 1,700 nv‡Z bM` 2,028
AvBb LiP 500
AwWU wd 400
K. A¯úk©bxq m¤úwËi cwigvY wbY©q Kiæb|
L PjwZ m¤úwË I PjwZ `v‡qi cv_©K¨ wbY©q Kiæb|
M Dc‡i DwjøwLZ Z_¨ †_‡K †iIqvwgj cÖ¯ÍZ Kiæb|
mgvavb
K. A¯úk©bxq m¤úwËi cwigvY wbY©q:
weeiY UvKv
†UªWgvK© 7,000
c¨v‡U›U 5,000
12,000
L. PjwZ m¤úwË I PjwZ `v‡qi cv_©K¨ wbY©q:
weeiY UvKv UvKv
PjwZ m¤ú`:
weµq LwZqv‡bi †Rimg~n 18,000
wnmveiÿK‡K cÖ`Ë FY 22,000

BDwbU Pvi c„ôv 126

evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

weeiY UvKv UvKv

nv‡Z bM` 2,028
 †gvU PjwZ m¤ú` 42,028
PjwZ `vq:
cÖ‡`q wej 7,500
µq LwZqv‡bi †Rimg~n 14,000
†gvU PjwZ `vq 21,500
 PjwZ m¤ú` I PjwZ `v‡qi cv_©K¨ 20,528
M.
†gmvm© †g‡n`x GÛ †Kvs-Gi
†iIqvwgj
31 wW‡m¤^i, 2015 Bs
µwgK bs wnmv‡ei bvg Ltc„t †WweU (UvKv) †µwWU (UvKv)
1 KjKâv I hš¿cvwZ 25,000
2 g~jab 68,000
3 †gvUiMvwo 35,000
4 †UªW gvK© 7,000
5 c¨v‡U›U 5,000
6 Av‡jv I Zvc 800
7 cY¨ weµq 85,000
8 cY¨ µq 44,000
9 µq †diZ 1,000
10 weµq †diZ 1,700
11 weµq LwZqv‡bi †Rimg~n 18,000
12 µq LwZqv‡bi †Rimg~n 14,000
13 Av¯Ívej LiP 1,800
14 †iUm I †i›U 1,700
15 AvBb LiP 500
16 AwWU wd 400
17 Abv`vqx †`bv mwÂwZ 2,100
18 Dcfvov cÖvwß 1,200
19 gRy` cY¨ (1-1-15) 3,000
20 cÖ†`q wej 7,500
21 Abv`vqx cvIbv 400
22 WªBs Awdm †eZb 2,500
23 PjwZ wnmve 3,800
24 D‡Ëvj‡bi my` 114
25 Rjhvb I †ijI‡q cwienb 586
26 cÖvß jf¨vsk 100
27 wewb‡qvM 4,000
28 wewb‡qvM n‡Z jvf 200
29 wnmvei¶K‡K cÖ`Ë FY 22,000
30 nv‡Z bM` 2,028
1,79,214 1,79,214

BDwbU Pvi c„ôv 127

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ

UxKv t µq I weµq LwZqv‡bi †Rimg~n h_vµ‡g cÖ‡`q wnmve I cÖvc¨ wnmve |

4. 2015 mv‡ji 31 wW‡m¤^i ZvwiL Rbve gybx‡ii D؄˸‡jv wb‡¤œ †`qv nj:
weeiY UvKv weeiY UvKv
g~jab 40,000 mybvg 15,000
D‡Ëvjb 2,400 †eZb 2,400
10% FY 5,000 fvov 1,500
cÖ‡`q wnmve 27,000 wegv 500
cÖvc¨ wnmve 45,000 Kvievwi LiP 1,800
AvmevecÎ 2,000 ågY LiP 800
`vjvb‡KvVv 20,000 wkÿvbwek †mjvwg 4,500
mgwš^Z µq 68,900 mvaviY mwÂwZ 10,000
weµq 91,400 gRy` cY¨ (31-12-2015) 13,000
weµq †diZ 1,400 weÁvcb 1,000
µq †diZ 900 e¨vsK Rgv 1,500
bM` Znwej 400 µq 50,000
gRywi 1,200
K. cÖviw¤¢K gRy` c‡Y¨i cwigvY wbY©q Kiæb|
L. †gvU Avq I e¨‡qi cv_©K¨ wbY©q Kiæb|
M. Dc‡i DwjøwLZ Z_¨ †_‡K †iIqvwgj ˆZwi Kiæb|
mgvavb:
K. cÖviw¤¢K gRy` c‡Y¨i cwigvY wbY©q:
weeiY UvKv UvKv
mgwš^Z µq 68,900
†hvMmgvcbx gRy` cY¨ 13,000
81,900
we‡qvM- µq 50,000
 cÖviw¤¢K gRy` 31,900
L. †gvU Avq I e¨‡qi cv_©K¨ wbY©q:
weeiY UvKv UvKv
Avqmg~n:
weµq 91,400
wkÿvbwek †mjvwg 4,500
†gvU Avq 95,900
e¨qmgyn:
gRywi 1,200
mgwš^Z µq 68,900
†eZb 2,400
fvov 1,500
wegv 500
Kvievwi LiP 1,800
ågY LiP 800
weÁvcb 1,000
†gvU e¨q 78,100
 cv_©K¨ 17,800

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M.
Rbve gybx‡ii
†iIqvwgj
31 wW‡m¤^i, 2015 Bs
µwgK bs wnmv‡ei bvg Ltc„t †WweU (UvKv) †µwWU (UvKv)
1 g~jab 40,000
2 D‡Ëvjb 2,400
3 10% FY 5,000
4 cÖ‡`q wnmve 27,000
5 cÖvc¨ wnmve 45,000
6 gRywi 1,200
7 mybvg 15,000
8 †eZb 2,400
9 fvov 1,500
10 wegv 500
11 AvmevecÎ 2,000
12 `vjvb‡KvVv 20,000
13 mgwš^Z µq 68,900
14 weµq 91,400
15 weµq †diZ 1,400
16 µq †diZ 900
17 bM` Znwej 400
18 Kvievwi LiP 1,800
19 ågY LiP 800
20 wkÿvbwek †mjvwg 4,500
21 gRy` cY¨ (31-12-15) 13,000
22 weÁvcb 1,000
23 e¨vsK Rgv 1,500
24 mvaviY mwÂwZ 10,000
1,78,800 1,78,800
UxKv t 1| mgwš^Z µq †iIqvwg‡j _vK‡j cÖviw¤¢K gRy`cY¨ †iIqvwg‡j AšÍfy©³ nq bv; wKš‘ mgvcbx gRy`cY¨ †iIqvwg‡j
AšÍfy©³ nq|
5. wb‡gœv³ LwZqvb D؄˸‡jv n‡Z †njvj GÛ †Kvs-Gi wnmve eB †_‡K †bqv n‡q‡Q:
weeiY UvKv weeiY UvKv
cÖviw¤¢K gRy` cY¨ 35,000 cÖvc¨ wnmve 52,000
µq 1,15,000 cÖ‡`q wnmve 34,000
weµq 2,10,000 evÆv cÖvwß 4,000
µq cwienb 10,000 cÖ‡`q wej 12,000
weµq cwienb 5,000 weÁvcb 15,000
ewnt‡diZ 8,000 mvaviY mwÂwZ 20,000
AvšÍt‡diZ 7,000 Abv`vqx †`bv 2,000
†eZb 20,000 Abv`vqx †`bv mwÂwZ 7,000
gRywi 14,000 AvmevecÎ 22,000
gÄywiK…Z evÆv 7,000 mgvcbx gRy` cY¨ 35,000

BDwbU Pvi c„ôv 129

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ

weeiY UvKv weeiY UvKv

Kwgkb cÖvwß 6,000 AwMÖg wegv 1,000
wk¶vbwem fvZv 5,000 g~jab 45,000
D‡Ëvjb 18,000
nv‡Z bM` 3,000
e¨vsK Rgv 15,000
K. PjwZ `v‡qi cwigvY wbY©q Kiæb|
L. Dc‡ii D؄˸‡jv †_‡K †gvU m¤úwËi cwigvY wbY©q Kiæb|
M. Dc‡i DwjøwLZ Z_¨ †_‡K †iIqvwgj cÖ¯‘Z Kiæb|
mgvavb:
K. PjwZ `v‡qi cwigvY wbY©q
weeiY UvKv
cÖ‡`q wnmve 34,000
cÖ‡`q wej 12,000
36,000
L. †gvU m¤ú‡`i cwigvY wbY©q:
weeiY UvKv
nv‡Z bM` 3,000
e¨vsK Rgv 15,000
cÖvc¨ wnmve 52,000
AvmevecÎ 22,000
AwMÖg exgv 1,000
 †gvU m¤ú` 93,000
M.
†njvj GÛ †Kvs-Gi
†iIqvwgj
µwgK bs wnmv‡ei bvg Ltc„t †WweU (UvKv) †µwWU (UvKv)
1 cÖviw¤¢K gRy`cY¨ 35,000
2 µq 1,15,000
3 weµq 2,10,000
4 µq cwienb 10,000
5 weµq cwienb 5,000
6 ewnt‡diZ 8,000
7 AvšÍt‡diZ 7,000
8 †eZb 20,000
9 gRywi 14,000
10 gÄywiK…Z evÆv 7,000
11 Kwgkb cÖvwß 6,000
12 wk¶vbwem fvZv 5,000
13 D‡Ëvjb 18,000
14 nv‡Z bM` 3,000
15 e¨vsK Rgv 15,000
16 cÖvc¨ wnmve 52,000
17 cÖ‡`q wnmve 34,000

BDwbU Pvi c„ôv 130

evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

µwgK bs wnmv‡ei bvg Ltc„t †WweU (UvKv) †µwWU (UvKv)

18 evÆv cÖvwß 4,000
19 cÖ‡`q wej 12,000
20 weÁvcb 15,000
21 mvaviY mwÂwZ 20,000
22 Abv`vqx †`bv 2,000
23 Abv`vqx †`bv mwÂwZ 7,000
24 AvmevecÎ 22,000
25 AwMÖg exgv 1,000
26 g~jab 45,000
3,46,000 3,46,000
m„Rbkxj cÖkœ
1. wb‡P cÖ`Ë D؄˸‡jv 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L AvuwL †UªWv‡m©i wnmve eB n‡Z †bIqv n‡q‡Q|
UvKv UvKv
`vjvb-†KvVv 75,000 wk¶vbwek †mjvgx 1,000
KjKâv I hš¿cvwZ 50,000 cÖvc¨ wnmve 35,000
†eZb I gRywi 10,000 cÖvc¨ wej 4,500
Abv`vqx cvIbv 1,450 cÖ‡`q wnmve 20,000
µq 1,90,000 g~jab 45,000
weµq 3,50,000 µq †diZ 1,250
cÖvß evÆv 2,000 weµq †diZ 1,300
µ‡qi Dci evÆv 1,000 e‡Kqv gRywi 1,000
ewntcwienb 750 mgvcbx gRy` cY¨ 30,000
AvšÍtcwienb 500 e¨vsK Rgv 25,000
cÖviw¤¢K gRy` cY¨ 25,000 nv‡Z bM` 2,750
K. mgwš^Z µ‡qi cwigvY wbY©q Kiæb| L. PjwZ m¤úwË I `v‡qi cwigvY wbY©q Kiæb| M. Dc‡i DwjøwLZ Z‡_¨i Av‡jv‡K
GKwU †iIqvwgj cÖ¯‘Z Kiæb|
2. wb‡P cÖ`Ë D؄˸‡jv 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L †gmvm© bvwdmv GÛ †Kvs-Gi wnmve eB n‡Z †bIqv n‡q‡Q|
wnmve wk‡ivbvg †WweU wnmve wk‡ivbvg †µwWU
UvKv UvKv
cÖviw¤¢K gRy` cY¨ 10,500 g~jab 15,000
cÖvc¨ wnmve 35,000 D‡Ëvjb 3,600
cY¨ weµq 73,950 cÖ‡`q wnmve 30,000
ewnt‡diZ 500 cY¨ µq 55,500
gRywi 4,500 AvšÍt‡diZ 950
†eZb 4,800 evÆv cÖ`Ë 2,700
fvov 1,200 evÆv cÖvwß 1,600
µq cwienb 650 weµq cwienb 900
AvmevecÎ 1,200 Abv`vqx cvIbv 800
mwÂwZ Znwej 15,000 Abv`vqx cvIbv mwÂwZ 1,500
bM` Znwej 450 weÁvcb 800
e¨vsK Rgvi DØ„Ë 4,000 KjKâv 10,000
mgvcbx gRy` cY¨ 28,400
1,51,750 1,51,750

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K. PjwZ m¤úwËi cwigvY wbY©q Kiæb| L. †iIqvwgj ˆZwi‡Z †h mg¯Í `dv fyj n‡q‡Q Zvi cwigvY wbY©q Kiæb| M.
†iIqvwgjwU ï×fv‡e ˆZwi Kiæb|
4. wb‡P cÖ`Ë D؄˸‡jv 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L wg. ‡mvnvb-Gi wnmve eB n‡Z †bIqv n‡q‡Q|
wnmve wk‡ivbvg †WweU wnmve wk‡ivbvg †µwWU
`vjvb‡KvVv 30,000 Ifvi Wªvd‡Ui my` 400
AvmevecÎ 8,600 eÜKx FY 3,200
g~jab 30,000 e‡Kqv †eZb I gRywi 1,000
D‡Ëvjb 5,000 weµq †diZ 2000
e¨vsK RgvwZwi³ D‡Ëvjb 4,200 gRywiK…Z evÆv 1,600
gRy` cY¨ (1.1.2015) 22,000 cÖvß evÆv 2,600
cÖ‡`q wnmve 13,800 wegv †mjvgx 2,000
cY¨ µq 1,10,000 Kwgkb gÄyi 2,200
cÖvc¨ wnmve 18,000 µq cwienb 1,800
DcfvovwUqv n‡Z cÖvß fvov 1,000 Abv`vqx cvIbv 800
cY¨ weµq 1,50,000 6% wewb‡qvM 20,000
mvaviY mwÂwZ 15,000 cÖvc¨ wej 5,000
FY wnmve 10,000 cÖ‡`q wej 10,000
hš¿cvwZ 10,000 mgvcbx gRyZ (31.12.2015) 25,000
weµqc‡Y¨i cwienb 1,000 Abv`vqx cvIbv mwÂwZ 2,000
Av¯Ívej LiP 200 Kvievwi LiP 1,000
AvqKi 1,200
K. gvwjKvbv ¯^Z¡ n«vm K‡i Ggb `dv¸‡jvi †hvMdj wbY©q Kiæb| L. ¯’vqx m¤ú` I PjwZ m¤ú‡`i cwigvY wbY©q Kiæb| M.
Dc‡i DwjøwLZ Z_¨vewji Av‡jv‡K †iIqvwgj cÖ¯‘Z Kiæb|
5. wb‡P cÖ`Ë D؄˸‡jv 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L bIqvR †UªWv‡m©i wnmve eB n‡Z †bIqv n‡q‡Q|
UvKv UvKv
nv‡Z bM` 7,500 mvaviY mwÂwZ 28,500
µq 90,000 Kz-FY 3,000
ewntcwienb 3,000 cÖvß evÆv 1,000
gRywi I †eZb 12,000 fvov cÖvß 2,500
mvaviY LiP 5,000 gÄywiK…Z evÆv 1,500
Ki I exgv 2,000 cÖvc¨ wej 24,000
weµq 1,30,000 AvšÍt‡diZ 6,000
g~jab 90,000 cÖviw¤¢K gRy` 22,000
D‡Ëvjb 15,000 wegv †mjvgx 1,000
e¨vsK RgvwZwi³ D‡Ëvjb 35,000 cÖvc¨ wnmve 30,000
mgvcbx gRy` cY¨ 15,000 Dc-fvov 3,000
AvmevecÎ 15,000 mybvg 20,000
Kz-FY mwÂwZ 5,000 cÖ‡`q wnmve 25,000
µq †diZ 6,000 6% wewb‡qvM 25,000
KjKâv I hš¿cvwZ 30,000 gvgy‡bi FY wnmve 18,000
f~wg I `vjvb‡KvVv 50,000 wk¶vbwem fvZv 3,000
cÖ‡`q wej 25,000
K. gybvdvRvZxq cÖvwßi cwigvY wbY©q Kiæb|
L. ¯’vqx m¤ú` I PjwZ `v‡qi cwigvY wbY©q Kiæb|
M. Dc‡i DwjøwLZ Z_¨mg~n †_‡K †iIqvwgj cÖ¯‘Z Kiæb|

BDwbU Pvi c„ôv 132

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6. wb‡P cÖ`Ë D؄˸‡jv 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L nvwee GÛ m‡Ýi wnmve eB n‡Z †bIqv n‡q‡Q|
UvKv UvKv
e‡Kqv gRywi 1,000 wk¶vbwem †mjvgx 1,500
cÖvc¨ wnmve 30,000 exgv †mjvgx 500
g~jab 50,000 µq †diZ 2,000
cÖviw¤¢K gRy`cY¨ 19,000 Avg`vwb ïé 2,000
cÖ‡`q wnmve 18,000 wewb‡qvM 15,000
†Nvov I Mvwo 10,000 FYcÎ 20,000
µq 25,000 eÜKx FY 38,000
nv‡Z bM` 10,000 †givgZ 2,000
e¨vs‡K Rgv 31,000 wewb‡qv‡Mi my` 1,500
weµq 60,000 eÜKx F‡Yi my` 1,000
gRywi 7,000 `vjvb‡KvVv 30,000
hš¿cvwZ 20,000 Av¯Ívej LiP 500
cÖ`Ë evÆv 2,000 cÖvß evÆv 1,000
†eZb 10,000 cÖvß Kwgkb 2,000
e‡Kqv LiP 3,000 Abv`vqx cvIbv 6,000
D‡Ëvjb 5,000 AePq mwÂwZ 4,000
mvaviY mwÂZ 20,000 Abv`vqx cvIbv mwÂwZ 4,000
K. AcwiPvjb Av‡qi cwigvY wbY©q Kiæb| L. gybvdvRvZxq Avq I e¨‡qi cwigvY wbY©q K‡i cv_©K¨ †`Lvb| M. Dc‡i
DwjøwLZ Z_¨mg~‡ni wfwˇZ †iIqvwgj cÖ¯‘Z Kiæb|
7. wb‡P cÖ`Ë D؄˸‡jv 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L Rbve Lv‡j‡`i wnmve eB n‡Z †bIqv n‡q‡Q|
UvKv UvKv
nv‡Z bM` 15,000 gRywi 7,000
e¨vsK RgvwZwi³ 22,000 mgvcbx gRy` 20,000
Abv`vqx cvIbv mwÂwZ 8,000 mvaviY mwÂwZ 16,000
g~jab 80,000 Dc-fvov 8,000
D‡Ëvjb 10,000 e¨vsK PvR© 200
Abv`vqx cvIbv 3,000 AvšÍtcwienb 700
evÆv 2,000 ewntcwienb 500
cÖvc¨ wnmve 35,000 evwo fvov 5,000
cÖ‡`q wej 15,000 gwbnvwi 500
cÖ‡`q wnmve 24,000 wk¶vbwem †mjvgx 2,000
cÖvc¨ wej 25,000 Kwgkb cÖvwß 3,000
AvmevecÎ 14,100 F‡Yi my` 2,000
`vjvb‡KvVv 40,000 †eZb 10,000
8% wewb‡qvM 70,000 e‡Kqv †eZb 3,000
weµq 1,20,000 AwMÖg cÖ`Ë evwo fvov 2,000
6% FY 24,000 AwMÖg weÁvcb LiP 3,000
mgwš^Z µq 60,000
K. mgwš^Z µq wbY©‡qi m~ÎwU wjLyb| L. gybvdv RvZxq Avq I e¨‡qi cwigvY wbY©q Kiæb| M. Dc‡i DwjøwLZ Z_¨mg~‡ni
wfwˇZ †iIqvwgj cÖ¯‘Z Kiæb|
DËigvjv
cv‡VvËi g~j¨vqY 4.1 t 1.M 2.M 3.N 4.M 5.M 6. M
cv‡VvËi g~j¨vqY 4.2 t 1.M 2.K 3.N 4.K 5.K 6. L
cv‡VvËi g~j¨vqY 4.3 t 1.K 2.K 3.N 4.L 5.M 6. K
cv‡VvËi g~j¨vqY 4.4 t 1.M 2.K 3.L 4.M
cv‡VvËi g~j¨vqY 4.5 t 1.L 2.K 3.N 4.L 5.K

BDwbU Pvi c„ôv 133