Unit 02 – mdvu .

sKqïlrK iólrK yd ,dN iólrK

2010
1' 2009'04'01 osk iud.ula re' 800 000 lg WmlrKhg Khg w;am;a lr .kakd ,oS' fuu
WmlrK 2010'03'31 osfkka wjika j¾Ih i|yd msßjeh u; 10]la laIh lrk ,oS' fuu
.kqfokqj, n,mEu my; i|yka l=uk iólrKh u.ska fmkakqï lrhs o@
j;alï j.lSï ¬ ysñlu
1& ¬800 000 } ¬880 000 - 800 000
2& ¬800 000 } ¬720 000 ¬ 800 000
3& ¬720 000 } ¬800 000 - 800 000
4& ¬720 000 } ¬720 000 -
5& ¬720 000 } - ¬720 000

2' my; .sKqïlrK iólrK w;=frka l=uk iólrKh ksjeros jkafka o@

A - Y=oaO j;alï } ysñlï
B - j;alï ¬ wdohï } ysñlï ¬ j.lSï ¬ úhoï
C – j;alï ¬ úhoï } ysñlï ¬ j.lSï ¬ wdohï
D - Y=oaO j;alï } uq¿ j;alï - cx.u fkdjk j.lSï - cx.u j.lSï
1& B yd C muKs' 2& B"C yd D muKs' 3& A" C yd D muKs'
4& A, B yd C muKs' 5& A,B,C yd D hk ish,a, u'

3' ;ks jHdmdrhl my; i|yka f;dr;=re weiqfrka 2010'03'31 osfkka wjika j¾Ih i|yd
bmehQ ,dNh fldmuK o@
2009'04'01 oskg ysñlu re' 500 000 ls'
2010'03'31 oskg uq¿ j;alu iy j.lSu ms<sfj,ska re' 800 000 la yd re' 200 000 la úh'
j¾Ih ;=< .eks,s re' 30 000 ls'
1& re' 100 000 2& re' 130 000 3& re' 160 000
4& re' 500 000 5& re' 600 000

 m%Yak wxl 4 iy 5g ms<s;=re iemhSfï oS my; f;dr;=re Ndú;d lrkak'

2010'03'31 oskg iud.ul f;dard.;a fYaI m;% whs;u iy tosfkod wjika jQ j¾Ih i|yd
,dNh my; oS we;'
whs;uh re'
uq¿ j;alï 8 200
uq¿ j.lSï 4 200
m%ldYs; m%d.aOkh 3 500
j¾Ih i|yd ,dNh 1 000

4' 2010 ud¾;= 31 oskg ysñlu fldmuK o@

1& re' 1 000 2& re' 4 000 3& re' 4 200 4& re' 4 500 5& re' 8 200

5' 2010 ud¾;= 31 osfkka wjika j¾Ih i|yd Y=oaO j;alï i|yd m%;s,dM f;dmuK o@
1& re' 1 000 2& re' 4 000 3& re' 4 200 4& re' 4 500 5& re' 8 200

1
2012
6' wdh;khla úiska hka;%hla kv;a;= lsÍu i|yd re' 8 000 la f.jk ,oS' fuu .kqfokqfjys
n,mEu .sKqïlrK iólrKfhys fmkajkafka'
1& re' 8 000 lska j;alï wvq ùu iy re' 8 000lska j.lSï wvqùu f,i h'
2& re' 8 000 lska j;alï wvq ùu iy re' 8 000lska j.lSï jeäùu f,i h'
3& re' 8 000 lska j;alï wvq ùu iy re' 8 000lska j.lSï wvq ùu f,i h'
4& re' 8 000 lska j;alï wvq ùu iy re' 8 000lska j.lSï jeäùu f,i h'
5& re' 8 000 lska j;alï wvq ùu iy re' 8 000lska j.lSï jeäùu f,i h'

7' j¾Ih ;=< oS ;ks jHdmdrhl" j;alï re' 400 000 lska o" j.lSï re' 50 000lsk o jeä úh'
fuu j¾Ifha oS ,dNh re' 250 000 la kï" whs;skre úiska y÷kajd ÿka w;sf¾l m%. aOkh
fldmuK o@
………………………………………………………………………………………………..

8' 2012'12'01 oskg fldj, iajdñ jHdmdrhla jQ os,dks fjf<| jHdmdrfha fYaI m;%h my; oS
we;'
2012'01'01 oskg fYaIh m;%h
^re' z000&
j;alï 120
,S nvq iy iúlsÍï ^ msßjeh re' 180 000& 70
f;d.h 10
Kh.e;sfhda 30
uqo,a 230
tl;=j 180
ysñlï
j.lSï
Khysñfhda 50
tl;=j 230
2012 ckjdß udifha oS myl i|yka .kqfokq iy isoaê isÿúh'
wxlh ckjdß .kqfokqj $ isoaêh
oskh
µ& 04 NdKav w;amsg uqo,g re' 40 000 lg úl=Kk ,oS' fuu NdKav j, msßjeh
re' 30 000 ls'
µµ& 08 re' 35 000 l jákdlu we;s NdKav Khg .kakd ,oS'
µµµ& 12 2012'01'08 osk ñ, oS .;a re' 5 000 l NdKav kej; iemhqïkrejka fj;
hjk ,oS'
µ¶& 15 NdKav Khg re' 50 000 lg úl=Kk ,oS' fuu NdKav j, msßjeh re' 40
000ls'
¶& 18 Kh.e;shkaf.ka re' 9 000 l uqo,a ,o w;r" re' 1 000la fnd,aKh
f,i lmd yßk ,oS'
¶µ& 20 re' 12 000la fiajlhkaf.a jegqma f,i f.jk ,oS'
¶µµ& 25 2012'01'01 oskg Khysñ fYaIh mshùug uqo,a f.jQ w;r re' 5 000l uqo,a
jÜgï ,enqKs'
¶µµµ& 28 fm!oa.,sl mßyrKh i|yd re' 5 000l uqo,la whs;slre úiska ,nd
.kakd ,oS'
µ·& 30 2012'01'01 osk lmdy< fnd,a Kh uqo,ska ,enqKs'
·& 31 ckjdß udih i|yd ,S nvq iy iúlsÍï i|yd re' 3 000l laIh fjka
lrk ,oS'

2
wjYH jkafka"
1& by; .kqfokq iy isoaêj, n,mEï ^ w.hka o iys;j & .sKqïlrK iólrK Ndú;
lrñka fmkakqï lr" tla tla w.h bosßfhka th jeä fõ kï ^¬& o wvq fõ kï ^-& o
hkak i|yka lsÍu ^my; wdlD;sh Ndú;d lrkak'&
wxlh j;alï j.lSï
,S nvq iy f;d.h Kh.e;sfhda Uqo,a Khysñfhda ysñlï
iúlsÍï
µ&
µµ&

2&Y=oaO j;alï moku u; 2012 ckjdß udih i|yd Y=oaO ,dNh fyda w,dNh fyda .Kkh
lsÍu'

2013
9' jHdmdr wdh;khla úiska 10] l fjf<| jÜgulg hg;aj ,l=Kq l< ñ, re' 200 000 la
jQ NdKav Kh moku u; ñ,oS .kakd ,oS' fuu .kqfokqfjys n,mEu .sKqïlrK
iólrKfha ksrEmKh lrkqfha"
j;alï j.lSï ysñlï
1& re' 180 000 lska jeä fõ' re' 180 000 lska jeä fõ' -
2& re' 200 000 lska jeä fõ' re' 200 000 lska jeä fõ' -
3& re' 180 000 lska jeä fõ' re' 200 000 lska jeä fõ' re' 20 000 lska wvq fõ'
4& re' 200 000 lska jeä fõ' re' 180 000 lska jeä fõ' re' 20 000 lska jeä fõ'
5& re' 200 000 lska jeä fõ' re' 220 000 lska jeä fõ' re' 20 000 lska wvq fõ'

10' 2013'01'01 osk iqksu,a fjf<| jHdmdrhla wdrïN lrk ,oS' 2013 ckjdß udih ;=< oS
jHdmdrfha .kqfokq my; mßos fõ'
wxlh oskh .kqfokqj
1& 2013'01'01 iqksu,a úiska re' 400 000 l uqo,la iy re' 840 000 la jákd jEka
r:hla jHdmdrfha wdfhdackh lrk ,oS'
2& 2013'01'01 re' 240 000 la jákd ,S nvq iy iúlsÍï ñ,oS .kakd ,oS'
3& 2013'01'08 re' 100 000 la jákd NdKav ñ, oS .kakd ,o w;r uq¿ jákd;ug
fplam;la ksl=;a lrk ,oS'
4& 2013'01'12 re' 80 000la msßjeh jQ NdKav re' 130 000 lg úl=Kk ,o w;r fuu
jákdlu i|yd fplam;la ,enqKs'
5& 2013'01'15 re' 150 000 la jákd NdKav ñ, oS .kakd ,oS'
6& 2013'01'20 re' 140 000la msßjeh jQ NdKav re' 200 000 lg Khg úl=Kk ,oS'
7& 2013'01'23 Khysñhkaag f.úh hq;= jákdlfuka fldgila mshùug re' 90 000 l
fplam;la ksl=;a lrk ,o w;r re' 5 000l jÜgula ,enqKs'
8& 2013'01'25 re' 90 000 l fufyhqï úhoï f.jk ,oS '
9& 2013'01'26 Kh.e;shkaf.ka re' 150 000la ,o w;r tu uqo, nexl=fõ ;ekam;a
lrk ,oS'

w;sf¾l f;dr;=re
µ& jHdmdrfha ish¨u uqo,a .kqfokq nexl= .sKu q la wdY%fhka isÿ lrkq ,efí'
µµ& 2013'01'01 oskg jHdmdrfha nexl= m%ldYkfha fYaIh toskg uqo,a fmdf;a fYaIh iuÕ my;
ioyka lreKq fya;=fjka tlÕ fkdùh'
w& Kh.e;shl= úiska nexl=fõ Rcqj u ;ekam;a l< re' 30 000l fplam;la uqo,a
fmdf;a igyka ù fkdue;'
wd& re' 2 000 la jQ nexl= .dia;= uqo,a fmdf;a igyka ù fkdue;'

3
 b& Khysñhkag ksl=;a lrk ,o fplam;a w;=frka re' 20 000l fplam;la f.ùug
bosßm;a lr fkdue;'
µµµ& foam<" msßh; iy WmlrK jd¾Islj msßjeh u; 10] ne.ska ir, ud¾. l%uhg laIh
lrkq ,efí'
µ¶& udih wjidkfha Kh.e;s fYaIh u; 10] la wvudk Kh fjka lsÍula isÿ l< hq;= h'

wjYH jkafka"
1& by; 1 isg 9 olajd .kqfokqj, n,mEu ^w.hka iys;j& .sKqïlrK iólrKh Ndú;
lrñka fmkakqï lr" tla tla w.h bosßfhka th jeä fõ kï ^¬& o wvq fõ kï ^-& o hkak
i|yka lsÍu ^ my; wdlD;sh Ndú;d lrkak'&
j;alï
.kqfokq fudag¾ ,S nvq Kh j.lSï ysñlï
wxlh r:h iy f;d.h .e;sfhda nexl=
iúlsÍï

2& by; nexl= ;Srefõ fYaIh Ndú; lrñka 2013'01'31 oskg nexl= m%ldYkfha fYaIh iy uqo,a
fmdf;a ixfYdaê; fYaIh .Kkh lsÍu'
3& 2013'04'01 osfkka wjika udih i|yd iqksu,af.a jHdmdrfha wdodhï m%ldYkh'

2014
11' jHdmdrfha Khysñhl=g f.úh hq;= re' 100 000 l fYaIhla tys whs;slre úiska Tyqf.a
fm!oa.,sl uqo,ska mshjk ,oS' mshjk wjia:dfõ oS" Khysñhd úiska re' 10 000 l jÜgula
fok ,oS' fuu .kqfokqj" j.lSï iy ysñlug lrk n,mEu .sKqïlrK iólrKfhys
olajkqfha"
j;alï j.lSï
1& re' 90 000 lska wvq fõ' re' 90 000 lska wvq fõ'
2& re' 90 000 lska wvq fõ' re' 90 000 lska jeä fõ'
3& re' 100 000 lska wvq fõ' re' 100 000 lska wvq fõ'
4& re' 100 000 lska wvq fõ' re' 100 000 lska jeä fõ'
5& re' 110 000 lska wvq fõ' re' 100 000 lska jeä fõ'

12' 2014'01'01 osk re' 400 000 l fm!oa.,sl b;=reï wdfhdackh lrñka trx. jHdmdrhla
wdrïN lf<a h' re' 120 000lg ;lafiare lrk ,o Tyqf.a mß.Klh o jHdmdrh i|yd
fhdod .kakd ,oS' 2014 ckjdß udih ;=< isÿ jQ jHdmdrfha iuyr .kqfokq .sKqïlrK
iólrK Ndú; lrñka my; mßos igyka lr we;' ^ish¨ jákdlu re' z000 j,sks&
j;alï
.kqfokq j.lSï ysñlï
wxlh ,S nvq f;d. Kh.e;sfhda
nexl=
1 ¬200 -200
2 ¬180 ¬180
3 ¬180 -180
4 -40 ¬50 ¬10
5 -38 -40 ¬2
6 -60 ¬100 ¬40
7 -60 ¬57 -3
8 -8 -8

4
w;sf¾l f;dr;=re
µ& jHdmdrfha ish¨ u uqo,a .kqfokq nexl= .sKqula wdY%fhka isÿ lrkq ,efí'
µµ& 2014'01'31 oskg jHdmdrfha nexl= fYaIh toskg nexl= m%ldYkfha fYaIh iuÕ tlÕ
fkdùh' miqj lrk ,o úu¾Ykfha oS my; oE fmd;aj, igyka lr fkdue;s nj
wkdjrKh úh'
 trx.f.a oshKshf.a mei,a .dia;= f.ùug ksl=;a l< re' 10 000 l fplam;la ^ trx.
fuu uqo, muKla ueih ;=< oS ,nd f.k we;'&
 jHdmdrfha ÿrl:k .dia;= i|yd ia:djr ksfhda. f.ùï re' 2 000

w& Kh.e;shl= úiska nexl=fõ Rcqj u ;ekam;a lrk ,o re' 30 000l fplam;la
µµµ& jHdmdrfha foam<" msßh; iy WmlrK jd¾Islj 10] l ne.ska ir, ud¾. l%uhg laIh
l< hq;= fõ'
µ¶& 2014 ckjdß udih i|yd k.r iNdjg f.úh hq;= jßmkï re' 5 000 ls'

wjYH jkafka"
1& .kqfokq wxl 1 isg 8 olajd úia;r lsÍu'
2& Y=oaO j;alï moku u; 2014 ckjdß udih i|yd jHdmdrfha ,dNh fyda w,dNh'
3& 2014'01'31 oskg jHdmdrfha uQ,H ;;a;ajh m%ldYkfha jd¾;d l< hq;= f;d." Kh.e;shka
iy nexl= fYaIhka'

2015
13' wdh;khla úiska ,l=Kq l< ñ, re' 600 000la jQ NdKav 5] l fjf<| jÜgulg hg;a j
Khg ñ,oS f.k miqj re' 650 000l w;amsg uqo,g úl=Kk ,oS' Khysñhkag f.úh hq;=
uqo, fï olajd mshjd fkdue;' fuu .kqfokq j, Y=oaO n,mEu .sKïq lrK iólrKfha
ksrEmKh lrkqfha¦
j;alï j.lSï ysñlï
1& re' 50 000 lska jeä fõ' - re' 50 000 lska jeä fõ'
2& re' 80 000 lska jeä fõ' - re' 80 000 lska jeä fõ'
3& re' 80 000 lska jeä fõ' re' 570 000 lska jeä fõ' re' 650 000 lska jeä fõ'
4& re' 650 000 lska jeä fõ' re' 570 000 lska jeä fõ' re' 80 000 lska jeä fõ'
5& re' 650 000 lska jeä fõ' re' 600 000 lska jeä fõ' re' 50 000 lska jeä fõ'

14' kdro 2015'03'01 osk re' 150 000 la uqo,a wdfhdackh lrñka Tyqf.a ksjfia fldgil
,smsøjH wf,úie,la wdrïN lrk ,oS' ;jo Tyq jHdmdrfha Ndú;h i|yd re' 600 000 la
jákd ,S nvq tosku f.k tk ,oS' Tyq jHdmdrfha kñka nexl= .sKu q la wdrïN lrk ,o
w;r ish¨ uqo,a .kqfokq tu .sKqu ;=<ska isÿ lrk ,oS' my; .kqfokq m<uq fufyhqï
udih ;=< oS isÿ úh'
.kqfokq .kqfokqj
wxlh
1 re' 100 000 l ,smsøjH whs;u w;amsg uqo,g ñ, oS .kakd ,oS'
2 re' 70 000 la msßjeh jQ ,smsøjH whs;u re' 100 000 la w;amsg uqo,g úl=Kk ,oS'
3 re' 150 000 l ,smsøjH whs;u Khg ñ,oS .kakd ,oS'
4 re' 30 000 l ,smsøjH whs;u fodaI iys; ksid iemhqïlreg wdmiq hjk ,oS'
5 2015'03'31 osk re' 120 000 lg mß.Kl hka;%hla Khg ñ,oS .kakd ,oS'fuu
uqo, udi 18 l ld,hla f.úh hq;h = '
6 re' 100 000 la msßjeh jQ ,smsøjH whs;u re' 140 000 lg Khg úl=Kk ,oS'
7 re' 15 000 la jQ ld¾Hhd, iylref.a udisl jegqm f.jk ,oS'
8 kdrof.a fm!oa.,sl Ndú;hg re' 30 000la jHdmdrfhka ,nd .kakd ,oS'
9 f.úh hq;= fYaIh u; 5] l jÜgulg hg;a j ,smsøjH iemhqïlreg f.úh hq;=

5
 uqo, f.jk ,oS'
10 5] l jÜgula wvq lsÍfuka miqj Kh.e;shkaf.ka ,eìh hq;= uqo, ,nd .kakd
,oS'

w;sf¾l f;dr;=re (
 2015 ud¾;= udih i|yd re' 3 000 la jQ jHdmdrfha ÿrl:k .dia;= ì, 2015'04'02 osk
,enqKs'
 jHdmdrfha foam<" msßh; iy WmlrK jd¾Islj 20] l ne.ska ir, ud¾. l%uhg
laIh l< hq;= fõ'

wjYH jkafka (
1& by; 1 isg 10 olajd .kqfokqj, n,mEu ^w.hka iys;j& .sKqïlrK iólrKh Ndú;
lrñka fmkakqï lr" tla tla w.h bosßfhka th jeä fõ kï ^¬& o wvq fõ kï ^-& o hkak
i|yka lsÍu ^ my; wdlD;sh Ndú;d lrkak'& ^ re' z000 &
j;alï
.kqfokq j.lSï ysñlï
wxlh foam<"msßh; f;d.h fjf<| fjf<| Kh
iy WmlrK ,eìh hq;= oE nexl= f.úh
hq;= oE

2& 2015'03'31 osfkka wjika udih i|yd jHdmdrfha wdodhï m%ldYh'

3& my; wdlD;sh Ndú;d lrñka 2015'03'31 oskg jHdmdrfha ysñlfï ixhq;sh (
re' z000
wdrïNl m%d.aOkh
ld,Éfþoh i|yd ,dNh $ ^ w,dNh &
wvql<d ( .eks,s
2015'03'31 oskg ysñlu

2016
15& 2016'04'01 osk iuka re' 100 000 lg NdKav Khg ñ, oS .kakd ,oS' tosk tu NdKav
re'120 000 lg w;amsg uqo,g úl=Kk ,o w;r ta i|yd re' 5 000 l úl=Kqï úhoï ork
,oS' my; wdlD;sh Ndú; lrñka .sKï q lrK iólrK ;=< fuu .kqfokqj, Y=oaO
n,mEu fmkajkak'
j;alï ^re'& ……………. = j.lSï ^re'& …………… + ysñlï^re'& ……………..

16' iuka is,a,r fjf<| jHdmdrhla mj;ajdf.k hkq ,nhs' 2016'03'31 osfkka wjika j¾Ih
i|yd flgqïm;a wdodhï m%ldYkfha re' 600 000 l ,dNhla jd¾;d lrk ,oS' 2016'03'31
oskg flgqïm;a uQ,H ;;a;aj m%ldYkfha re' 50 000l uqo,a fYaIhla fmkajk ,oS' flfia
jqj o Tyq .sKqï fmd;a ksishdldrj mj;ajd fkd.kS' my; .kqfokq .sKqï fmd;aj,
jd¾;d lr fkdue;s nj miqj fy<sorõ úh'
.kqfokq .kqfokqj
wxlh
1 re' 80 000 lg NdKav Khg úlsKSu' fuu NdKavj, msßjeh re'60 000la úh'
2 re' 36 000 lg Khg úl=KQ NdKavwdmiq tùu' fuu NdKavj, msßjeh re'30 000
úh'
3 msßjeh re'10 000la jQ NdKav mß;Hd. lsÍu'
4 jHdmdrfhq kv;a;= úhoï re' 10 000 la úh' fuhska re' 6 000la iuka úiska

6
 mqoa.,slj f.jk ,o w;r b;sßh jHdmdrh úiska f.jk ,oS'
5 2015'07'01 osk 12] l jd¾Isl fmd,shg re' 300 000 l nexl= Khla ,nd .ekSu'
fmd,sh fuf;la f.jd fkdue;'
6 2016'03'31 osk re' 280 000 l w;amsg uqo,g ;%Sfrdao r:hla ñ, oS .ekSu'
7 Kh .e;shl=f.ka whúh hq;= re' 30 000la Tyqg Khysñhl= f,i f.úh hq;= jQ re'
50 000lg tfrysj ys,õ lsÍu' b;sßh uqo,ska f.jk ,oS'
8 re' 12 000 la iukaf.a cSú; rlaIK jdßlh fjkqfjka f.jd we;'
9 .kqfokq wxl 1g wod<j ,eìh hq;= uqo, 5] l jÜgula wvq lsÍfuka miq ,eîu'
10 fmr j¾IfhaoS fnd,a Lh f,i lmd y, re' 15 000la ,eîu'

wjYH jkafka (
1& fuu .kqfokqj, n,mEu ^w.hka iys;j& .sKïq lrK iólrKh Ndú; lrñka fmkakqï
lr" tla tla w.h bosßfhka th jeä fõ kï ^¬& o wvq fõ kï ^-& o hkak i|yka lsÍu
^my; wdlD;shg iudk wdlD;shla Ndú;d lrkak'& ^ re' z000 &
j;alï
.kqfokq j.lSï ysñlï
wxlh foam<"msßh; f;d. fjf<| os.=ld,Sk fjf<| fjk;a
iy WmlrK ,eìh hq;= oE uqo,a Kh f.úh f.úh
hq;= oE hq;= oE

2& 2015'03'31 osfkka wjika udih i|yd jHdmdrfha wdodhï m%ldYh'

3& 2015'03'31osfkka wjika j¾Ih i|yd ixfYdaê; ,dNh ^ysñlu u; .kqfokqj, Y=oaO
n,mEu mokïj&

2017
17' kqjkaf.a jHdmdrh úiska ,nd.;a kh uqof,ys udisl jdßlh jQ re' 100 000" kqjka úiska
;u fm!oa.,sl uqo,ska f.jk ,oS' jdßlh ;=< wka;¾.; jQ fmd,sh re' 25 000 ls' my;
l=uk .sKqïlrK iólrKh fuu .kqfokqj, Y-oaO n,mEu olajkq ,nhs o@ ^uQ,H
m%ldYk udislj ms<sfh, lr we;s nj Wml,amkh lrkak'&
j;alï j.lSï ysñlï
1& 0 -75 000 ¬75 000
2& 0 -100 000 ¬100 000
3& ¬ 75 000 0 ¬75 000
4& -100 000 -100 000 0
5& -100 000 -75 000 -25 000
^………….&
18' jHdmdrhl my; .kqfokqj, Y=oaO n,mEu [^¬& fyda ^-& ,l=K iys;j w.hka] .sKqïlrK
iólrKfhys ksrEmKh lrkafka flfia o hkak olajkak'
.kqfokqj j;alï ^re'& } j.lSï ^re'& ¬ ysñlï ^re'&
A - re' 150 000 l f;d. Khg ñ,oS .ekSu' : …………… ……………… ……………..
B - re' 90 000 la msßjeh jQ f;d. re' 140 : …………… ……………… ……………..
000lg w;amsg uqo,g úlsKSu'

7
 19' 2017 ckjdß udih ;=< jHdmdrhl isÿ jQ .kqfokq j, n,mEu my; .sKqïlrK
iólrKh ;=<ska ksrEmKh fõ' ^ re' z000 &
j;alï = j.lSï + ysñlï
fYaI iy foam<"msßh; f;d. fjf<| nexl=fõ nexl=fõ fjf<| m%d.aOkh r|jd.;a
.kqfokq iy ,eìh uqo,a Kh f.úh bmehqï
WmlrK hq;= oE hq;= oE
2017'01'01 2 000 1 300 500 200 1 000 800 1 000 1 200
oskg fYaI
1 ¬1 000 ¬1 000
2 ¬250 ¬250
3 ¬600 ¬600
4 -400 -400
5 -1 000 ¬1 800 ¬800
6 -500 -500
7 -50 -50
8 -150 -150
9 -180 -150 -30
10 ¬200 -250 -50
2017'01'31 2 950 750 1 400 220 1 850 550 1 600 1 320
oskg fYaI

wjYH jkafka (
1& by; 1 isg 10 olajd we;s tla tla .kqfokq jákdlï iys;j úia;r lsÍu'
2& 2017'03'31 osfkka wjika udih i|yd ,dNh fyda w,dNh
3& j;alï iy j.lSï" cx.u yd cx.u fkdjk f,i j¾. lrñka 2017'01'31 oskg uQ,H
;;a;aj m%ldYkh

2018
 fuu m%Yakhg ms<s;=re iemhSug my; f;dr;=re Ndú;d lrkak'
ksyd,af.a jHdmdrfhys my; .kqfokq isÿ úh'
³ 2018'03'01 - msßjeh re' 150 000 la jQ NdKav Wmfiakf.ka Khg ñ,oS .ekSu'
³ 2018'03'05 - msßjeh re' 30 000 la jQ NdKav Wmfiakg wdmiq heùu'
³ 2018'03'20 - msßjeh re' 100 000 la jQ NdKav re' 160 000 lg Khg úlsKSu'
³ 2018'03'20 - úl=Kqï fldñia re' 10 000 la f.ùu'
³ 2018'04'02 - Wmfiakg f.úh hq;= iïmQ¾K uqo, mshùu'

20' 2018'03'31 oskg ksyd,af.a jHdmdrfha by; .kqfokq j, Y=oaO n,mEu ksrEmKh lrk
.sKqïlrK iólrKh jkqfha"
j;alï ^re'& = j.lSï ^re'& ¬ ysñlï ^re'&
1& ¬50 000 - ¬50 000
2& ¬60 000 - ¬60 000
3& ¬ 170 000 ¬120 000 ¬50 000
4& ¬170 000 ¬150 000 ¬20 000
5& ¬180 000 ¬120 000 ¬60 000
^…….&
21' uQ,H j¾Ih ;=< oS jHdmdrhla úiska Wmhk ,o ,dNh ksrEmkh lrk iólrKh jkqfha "
1& jir w. ysñlu ¬ .eks,s ¬ kj m%d.aOkh yÿkajdoSu - jir uq, ysñlu
2& jir w. ysñlu ¬ .eks,s - kj m%d.aOkh yÿkajdoSu - jir uq, ysñlu
3& jir w. ysñlu - .eks,s ¬ kj m%d.aOkh yÿkajdoSu - jir uq, ysñlu
4& jir w. ysñlu - .eks,s - kj m%d.aOkh yÿkajdoSu - jir uq, ysñlu

8
 5& jir w. ysñlu ¬ .eks,s ¬ kj m%d.aOkh yÿkajdoSu ¬ jir uq, ysñlu
^…….&
22' 2018'01'01 osk iuka úiska ,smsøjH wf,ú lrk jHdmdrhla wdrïN lrk ,oS' jHdmdrfhys
ish¨ uqo,a .kqfokq nexl= cx.u .sKu q la u.ska isÿ lrkq ,nhs' jHdmdrfha l<uKdlre
f,i iuka fiajh lrk w;r úl=Kqï iy f;d. mj;ajdf.k hdu i|yd iydh ùug
fiajlhl= n|jd .kakd ,oS'
2018 ckjdß udifha oS my; .kqfokq jHdmdrh ;=< isÿ úh'
wxlh oskh fplam;a .kqfokqj
wxlh
1 01$01 iuka uqo,ska re' 600 000 la wdfhdackh lrk ,o w;r re' 180 000 la jákd
,Snvq f.k tk ,oS'
2 01$03 5001 re' 300 000l ,sms øjH w;amsg uqo,g ñ,oS .kakd ,oS'
3 01$07 4450 re' 100 000 la msßjeh jQ ,sms øjH re' 150 000 lg w;amsg uqo,g úl=Kk ,oS'
4 01$10 re' 150 000 la msßjeh jQ ,sms øjH re' 200 000 lg .dñKSg Khg úl=Kk ,oS'
5 01$12 re' 400 000 l ,sms øjH iSñ; chud,a fmdÿ iud.fuka Khg ñ,oS .kakd
,oS'
6 01$12 re' 300 000 la msßjeh jQ ,sms øjH re' 280 000 lg ksu,a Khg úl=Kk ,oS'
7 01$15 6005 .dñKSf.ka ,eìh hq;= uqo, ,enqKs'
8 01$18 2005 re' 150 000 la msßjeh jQ ,sms øjH re'120 000lg w;amsg uqo,g úl=Kk ,oS'
9 01$25 5002 jegqma f.ùu(
5003 iuka re' 50 000
iydhl re' 25 000
10 01$26 5004 udih i|yd ld¾hd, úhoï re' 40 000la ork ,o w;r thska re' 30 000la
f.jk ,oS'
11 01$29 3010 re' 10 000 jÜgula ,nd oSfuka miq ksu,af.ka ,eìh hq;= uq¿ uqo, ,enqKs'
12 01$30 5005 iSñ; chud,a fmdÿ iud.ug f.úh hq;= uqo, mshjk ,oS'

2018'02'03 osk ,o" ckjdß udih i|yd jHdmdrfha nexl= m%ldYkh my; oelafõ'
iuka fjf<kafoda
.sKqï wxlh ( 5063 - 7000 - 8002
oskh úia;rh yr ^re'& ner ^re'& fYaIh ^re'&
01$01 uqo,a ;ekam;= 300 000 600 000 600 000
01$03 fplam;a wxlh 5001 300 000
01$07 fplam;a wxlh 4450 150 000 450 000
01$15 fplam;a wxlh 6005 200 000 650 000
01$18 fplam;a wxlh 2005 120 000 770 000
01$25 fplam;a wxlh 5002 50 000
fplam;a wxlh 5003 25 000 695 000
01$26 fplam;a wxlh 5004 30 000
nexl= .dia;= 5 000 660 000
01$31 fYaIh 660 000
wjYH jkafka (
1& wxl 1 isg 12 olajd .kqfokqj, n,mEu ^w.hka iys;j& .sKqïlrK iólrKh Ndú;
lrñka fmkakqï lr tla tla w.h bosßfhka th jeä fõ kï ^¬& o wvq fõ kï ^-& o
hkak i|yka lrkak'^ms<s;=re iemhSfï oS my; wdlD;shg iudk wdlD;shla Ndú;d
lrkak'& ^ re' z000 &

j;alï
.kqfokq j.lSï ysñlï
wxlh foam<"msßh; f;d. fjf<| fjf<| fjk;a m%d.aOkh r|jd.;a
iy WmlrK ,eìh uqo,a f.úh f.úh bmehqï
hq;= oE hq;= oE hq;= oE

9
2& 2018'01'31 osfkka wjika udih i|yd uqo,a ,eîfï c¾k,h'
3& 2018 ckjdß udih i|yd nexl= iei÷ï m%ldYkh ^ nexl= m%ldYkfhys fYaIfhka wdrïN
lrkak'&

2019
 fuu m%Yakhg ms<s;=re iemhSug my; f;dr;=re Ndú; lrkak'
my; f;dr;=re iukaf.a jHdmdrfha 2019 ud¾;= udifha jegqma f,aLkfhka Wmqgd .kakd
,oS' fuu jHdmdrh 2019' 03'01 osk wdrïN lrk ,oS'
úia;rh re' z000
o< jegqm 500
wvq l<d ( fiajl w¾:idol wruqo,g (EPF) fiajl odhlh - 10] 50
Y=oaO jegqm 450
EPF i|yd fiajH odhlh - 15] 75
fiajl Ndrldr wruqo,g (ETF) fiajH odhlh - 3] 15
lsishï udihl EPF yd ETF B<Õudifha 10 jk osk fm%aIKh lrkq ,nk w;r Y=oaO jegqm
tu udih ;=<u f.jkq ,nhs'

23' iukaf.a jHdmdrfha 2019'03'31 oskg by; .kqfokqj, n,mEu my; l=uk .sKï
q lrK
iólrKfhka fmkajkq ,nhs o@
j;alï ^re' z000& = j.lSï ^re' z000& ¬ ysñlï ^re' z000&
1& -450 ¬50 -500
2& -450 ¬140 -590
3& -500 - -500
4& -500 ¬90 -590
5& -500 ¬140 -640
^…….&
24' my; f;dr;=re ;ks mqoa., jHdmdrhla jk wud,s fÜ%v¾ia i|yd 2019'03'31 oskg imhd
we;'
re'
uq¿ j;alï 2 750 000
uq¿ j.lSï 1 650 000
fuu jHdmdrfha 2018'03'31 oskg ysñlu re' 800 000 la úh'
2019'03'31 osfkka wjika j¾Ih ;=< oS whs;slre jHdmdrfhka re' 250 000 la .eks,s f,i
,nd.;a w;r re'450 000la w;sf¾l m%d.aOkh f,i wdfhdackh lrk ,oS'
my; oE i|yka lrkak'
w& 2019'03'31 oskg ysñlu (re' ………………………..
wd& 2019'03'31 osfkka wjika j¾Ih i|yd ,dNh (re' ………………………...

25' lu,a úiska 2018'04'01 osk jHdmdrhla wdrïN lrk ,oS'fuu jHdmdrfha 2019'03'31 oskg
flgqïm;a uQ,H m%ldYk j,ska Wmqgd .kakd ,o fYaIhka my; oS we;'
úia;rh re' z000
foam<" msßh; iy WmlrK - msßjehg …………………………... 4 500
f;d.h ^.sKqïlrK jd¾;d u; mokïj&…………………………... 600
fjf<| ,eìh hq;= oE …………………………................................ 820
l,ska f.jQ l=,S …………………………......................................... 480
uqo,a fYaIh ………………………….............................................. 610
fjf<| f.úh hq;= oE ………………………….............................. 100

10
 WmÑ; úhoï…………………………............................................... 90
,o w;a;sldrï ………………………….......................................... 240
2019'03'31 osfkka wjika j¾Ih i|yd ,dNh ……………………… 580
2018'04'01 osk yÿkajd ÿka m%d.aOkh …………………………......... 6 000

jHdmdrfhys ish¨ uqo,a .kqfokq nexl= cx.u .sKqula u.ska isÿ lekq ,efí'
2019'03'31 osfkka wjika j¾Ih i|yd flgqïm;a uQ,H m%ldYk ms<sfh, lsÍfï oS my;
whs;u ie,la,a,g f.k fkdue;s nj miqj fy<sorõ úh'
µ& 2019'03'31 osfkka wjika j¾Ih i|yd foam<" msßh; iy WmlrK u; laIh
re' 500 000ls'
µµ& 2019 ud¾;= udih i|yd m%o¾Ykd.drfha l=,sh re' 80 000 la l,ska f.jQ l=,S .sKqfuys
we;=<;a lr we;'
µµµ& 2019 ud¾;= udih i|yd re' 5 000 l úÿ,s ì, 2019'03'31 oskg f.jd fyda .sKqï.; lr
fyda fkd;sìKs'
µ¶& 2019'03'30 osk msßjeh re'80 000 l Khg .;a NdKav " .sKqï fmd;aj, igyka lr
fkd;snqKs'
¶& 2019'03'30 osk msßjeh re'200 000 l NdKav re'400 000 l w;amsg uqo,g úlsKSu .sKqï
fmd;aj, igyka lr fkd;snqKs' flfia jqjo fï i|yd ,o fplam; 2019'04'01 osk
nexl=fjys ;ekam;a lr ;snqKs'
¶µ& msßjeh re'40 000 l f;d. whs;u j¾Ih ;=< oS úkdY jQ w;r tu whs;u úlsKh s yels
;;a;ajhl fkd;sìKs' flfia jqjo fuu whs;u msßjehg 2019'03'31 oskg f;d.fha
we;=<;aj ;snqKq w;r tajdg Wm,íê w.hla fkdùh'
¶µµ& whs;u 40 la ñ,g .ekSu i|yd .kqfokqlrejl= úiska weKjqula bosßm;a lrk ,oS' tu
NdKav j, úl=Kï q ñ, re' 240 000 la jQ w;r fuu uqo, j¾Ih ;=< oS ,eî we;' fuu
uqo," ,o w;a;sldrï .sKqfï igyka lr we;' flfia jqj o fuu wks;u j,ska wvla
muKla 2019'03'31 osk jk úg .kqfokqlreg fndoyer we;s w;r tajdfha msßjeh
re' 80 000 ls' ;j o fuu fnodyeÍug wod, lsisÿ igykla ;nd fkdue;' b;sß NdKav
fnodyeßh hq;af;a bosß j¾Ih ;=<oS h'
¶µµµ& 2019'03'28 osk Kh.e;sfhl=f.ka ,o re'20 000 l fplam;la nexl=j úiska 2019'03'31 osk
w.re lr we;s nj 2019'04'03 ,o nexl= m%ldYkfhka fy<sorõ úh'
µ·& ;j o 2019'03'31 osk Kh.e;shl= úiska re' 50 000 l fplam;la nexl=fõ Rcqj ;ekam;a
lr we;s nj m%ldYkh ;=<ska wkdjrKh úh' flgqïm;a uQ,H m%ldYk ms<sfh, lsÍfï oS
fuu uqo, whlr .; fkdyels jákdlula f,i lmd yer ;snqKs'
·& jHdmdrh úiska f.jQ whs;slref.a orejl=f.a úNd. .dia;= re'2 000la nexl= m%ldYkfhka
fy<sorõ úh'

wjYH jkafka (
1& wxl µ& isg ·& olajd whs;uj, n,mEu ^w.hka iys;j& .sKqïlrK iólrKh Ndú;
lrñka fmkakqï lr" tla tla w.h bosßfhka th jeä fõ kï ^¬& o" wvq fõ kï ^-& o
hkak i|yka lrkak' ^ms<s;=re iemhSfï oS my; wdlD;shg iudk wdlD;shla Ndú;d
lrkak'& ^ re' z000 &

whs;u j;alï j.lSï ysñl

wxlh ï
foam<" f;d. fjf<| l,ska fjf<| WmÑ; ,o
msßh; ,eìh f.jQ l=,S uqo,a f.úh úhoï w;a;sldrï
iy hq;= hq;= oE
WmlrK oE
fYaIh 4 500 600 820 480 610 100 90 240 6 580
^µ&

11
^µµ&
…….
........
ixfYdaê;
fYaIh

2& 2019'03'31 osfkka wjika j¾Ih i|yd flgqïm;a ,dNh ksjeros lsÍu olajk m%ldYhla"
3& by; whs;u wxl ^µµ&"^µµµ&"^µ¶&"^µ·& iy ^·& ksjeros lsÍu $ igyka lsÍu i|yd c¾k,a igyka
^ix,laIh iys;j&

12
 ms<s;=re m;%h
2010

^1& 3

^2& 3

^3& 2
fmrjev
2009'4'1 ysñlï 500 000 uq¿ j;alï 800 000
^-& .eks,s 30 000
470 000
Y=oaO ,dNh 130 000
j.lSï 200 000
800 000 800 000

^4& 2
fmrjev
ysñlï ¬ uq¿ j.lSï } uq¿ j;alï
4 000 ¬ 4 200 } 8 200

^5& 1
fmrjev
Y=oaO j;alï m%;s,dNh } j¾Ih i`oyd ,dNh
re' 1 000 ls'

2012
^6& 3

^7& re'100 000

fmrjev
Y=oaO j;alï - ,dNh } 350 000 - 250 000 } re' 100 000

^8& 1&
wxlh j;alï j.lSï ysñlï
,S nvq iy f;d.h Kh.e;sfhda uqo,a Khysñfhda
iúlsÍï
wdrïNl 120 70 10 30 50 180
fYaIh
(i) -30 +40 +10
(ii) +35 +35
(iii) -5 -5
(iv) -40 +50 +10
(v) -10 +9 -1
(vi) -12 -12
(vii) -45 -50 +5
(viii) -5 -5
(ix) +1 +1
(x) -3 -3
wjidk 117 30 50 18 30 185
13
 fYaIh

2& Y=oaO ,dNh } re'10 000

fmrjev
re' 185 000 - 180 000 ¬ 5000
} 10 000
2013
^9& 1
fmrjev
90
re' 200 000× 100 = re' 180 000

^10& 1&
.Kqfokq j;alï
wxlh fudag¾r: ,S nvq iy f;d.h Kh.e;sfhda nexl= j.lSï ysñlï
iúlsÍï
(i) +840 - - +400 +1 240
(ii) +240 -240
(iii) +100 -100
(iv) -80 +130 +50
(v) +150 +150
(vi) -140 +200
(vii) +60
(viii) -90 -95 +5
(ix) -90 -90
-150 +150
+840 +240 +30 +50 +160 +55 +1 265

2& 2013'01'31 oskg nexl= m%ldYkfha fYaIh fiùu

fmrjev

nexl= m%ldYkh ^re'z000&

ixfYdaê; nexl= fYaIh 188
tl;= l<d
f.ùug bosßm;a fkdjq fplam;a 20
2013'01'31 oskg nexl= m%ldYkfha fYaIh 208
2013'01'31 oskg nexl= m%ldYkfha fYaIh re' 208 000ls'
2013'01'31 oskg uqo,a fmdf;a ixfYdaê; fYaIh fiùu¦
fmrjev
ixfYdaê; uqo,a fmd; ^re'z000&
fYaIh b$f. 160 nexl= .dia;= 2
Rcq ;ekam;= - Kh.e;s 30 fYAIh m$f. 188
190 190
fYaIh b$f. 188

14
3&
iqksu,af.a jHdmdrh
2013'03'31 osfkka wjika j¾Ih i`oyd wdodhï m%ldYkh
^re'z000&
úl=Kqï ^130 ¬ 200& 330
úl=Kqï msßjeh
.ekqï ^100 ¬ 150& 250
wjika f;d.h ^30& ^220&
o< ,dNh 110

fjk;a wdodhï
,o jÜgï 5
115
úhoï
10 1
,S nvq laIh (240 × 100 × 12) 2
10 1
jEka r: laIh (840 × 100 × 12) 7
wvudk Kh 2
fufyhqï úhoï 90
nexl= .dia;= 2 ^103&
udihg wod< ,dNh 12

2014
^11& 4
^12& 1& 1& re' 200 000 la jákd NdKav w;amsg ñ,g .ekSu
2& re' la jákd NdKav Khg ñ,g .ekSu
3& re' 180 000 lg ,Snvq w;amsg ñ,g .ekSu
4& re' 40 000 la msßjeh jQ NdKav re' 50 000 w;amsg úlsKSu
5& re' 40 000 la Khysñhkag re'38 000la f.jd re'2000 l jÜgula ,nd .ekSu
6& re' 60 000 la msßjeh jQ NdKav re' 100 000lg Khg úlsKSu
7& re' 60 000 l fYaIhla i;= Kh.e;sfhl=f.ka re'3 000 l jÜgulg hg;aj
re' 57 000 la ,eîu'
8& re' 8 000 l úhoula uqo,ska f.ùu'

2& ,dNh $ ^w,dNh& } wjidk Y=oaO j;alï - wdrïNl Y=oaO j;alï ¬ .eks,s
re' 31 500 } re' 541 500 - re' 520 000 ¬ 10 000

fmrjev
wdrïNl YoaO j;alï ^re&
uqo,a 400 000
mß.Klh 120 000
520 000

wjidk Y=oaO j;alï

wdrïNl Y=oaO j;alï } 520 000
.kqfokq wxl 1 - 8 } 41 000
^10 000 ¬ 2 000 ¬ 40 000 - 3 000 - 8 000&
ÿrl:k .dia;= } ^2 000&
laIh } ^2 500&
jßmkï } ^5 000&
.eks,s } ^10 000&
} 541 500

15
3& 2014'01'31 oskg jHdmdrfha uQ,H ;;A;aj m%ldYkfha jd¾;d l< hq;= f;d.h" Kh.e;s iy
nexl= fYaIhka'
f;d.h re' 280 000
Kh.e;sfhda re' 10 000
nexl= fYaIh re' 99 000

fmrjev
Kh.e;sfhda ^re&
wxl 1 isg 8 olajd .kqfokqj,ska 40 000
nexl=fõ Rcqj ;ekam;a l< fplm; ^30 000&
10 000
nexl= fYaIh
m%d.aOkh f,i fhojQ uqo, } 400 000
wxl 1 isg 8 olajd .kqfokqj,ska } ^319 000&
.eks,s } ^10 000&
ÿrl:k .dia;= } ^20 000&
Kh.e;sfhl= Rcqj ;ekam;a l< fplam; } 30 000
} 99 000
fyda
nexl= .sKqu ^re'000&
m%d.aOkh 400 1 isg 8 olajd .kqfokq 319
Kh.e;s 30 .eks,s 10
ÿrl:k .dia;= 2
fYaIh m$f. 99
430 430

2015
^13& 4

^14& i)
.kqfokq j;alï ysñlï
wxlh foam, f;d.h fjf<`o nexl= fjf<`o Kh
msßh; ,eìh hq;= f.úh
yd WmlrK oE hq;=oE
1 +100 000 -100 000
2 -70 000 +100 000 +30 000
3 +150 000 +150 000
4 -30 000 -30 000
5 +120 000 +120 000
6 -100 000 +140 000 +40 000
7 -15 000 -15 000
8 -30 000 -30 000
9 -114 000 -120 000 + 6 000
10 -140 000 +133 000 -7 000

16
ii) kdrof.a jHdmdrh
2015'03'31 osfkka wjika udih i`oyd wdodhï m%ldYkh
úlsKqï 240 000
úlsKqï msßjeh
.ekqï 250 000
wdmiq hejqï ^30 000&
f;d.h ^50 000& ^170 000&
o< ,dNh 70 000
,o jÜgï 6 000
úhoï
jegqma 15 000
ÿka jÜgï 7 000
ÿrl:k .dia;= 3 000
,S nvq laIh 1 000
mß.Kl laIh 1 000 ^27 000&
ld,fþofha ,dNh 49 000

iii) ^re'z000Z&
wdrïNl m%d.aOkh 210
ld,fþofha ,dNh 49
.eks,s ^30&
2015'03'31 oskg ysñlu 229

2016
^15& j;alï ^re&115 000 } j.lSï ^re&100 000 ¬ ysñlï ^re&15 000

^16& 1&
.kqfokq j;alï j.lSï ysñlï
wxlh foam, msßh; f;d. fjf<`o uqo,a os.=ld,Sk fjf<`o fjk;a
yd WmlrK ,eìh Kh f.úh f.úh
hq;= oE hq;=oE hq;=oE
1 -60 +80 +20
2 +30 -36 -6
3 -10 -10
4 -4 +6
+10
5 +300 +300 +27 -27
6 +280 -280
7 -30 -20 -50
8 -12 -12
9 -80 +76 -4
10 +15 +15
280 -40 -66 75 300 -50 27 -28

^re'000&
17
2& 2016'03'31 oskg ixfYdaê; uqo,a fYaIh 125
fmrjev ^re'000&
ksjeros lsÍug fmr uqo,a fYaIh 50
by; .kqfokq j,ska jQ n,mEu 75
125

úl,am fmr jev

uqo,a .sKqu ^re'000&
fYaIh b$f. 50 kv;a;= úhoï 4
nexl= Kh 300 ;S%frdao r: .ekqï 280
Kh.e;s ,eîï 76 Khysñhkag f.ùï 20
lmdy, fnd,aKh wdmiq ,eîï 15 .eks,s ^rlaIK jdßl f.ùu& 12
fYaIh m$f. 125
441 441

3& ^re'z000&
ixfYdaê; ,dNh re' 578
fmrjev ^re'z000&
flgqïm;a ,dNh 600
^-& ysñlfï wvqùu ^28&
^¬& .eks,s 12
^-& wu;r m%d.aOkh ^6&
ixfYdaê; ,dNh 578

úl,am fmrjev ^re'z000&

flgqïm;a ,dNh 600
o< ,dNfhys jeä ùu 20
wdmiq tjqï ^6&
úhoï ^10 000¬10 000¬27 000¬4 000& ^51&
fnd,a Kh wdmiq ,eîu 15
578

2017
^17& 1

^18& j;alï ^re& = j.lSï ^re& + ysñlï ^re&

A- +150 000 = +150 000 -
B- + 50 000 = - + 50 000
↓
fyda
+140 000 - 90 000

^19& 1& nexl= Khla u`.ska re' 1 000 000 l foam<" msßh; iy WmlrK ñ,g .ekSu'
2& re' 250 000 l NdKav Khg .ekSu'
3& re' 600 000 w;sf¾l m%d.aOkh f,i fhoùu'
4& re' 400 000 l úhoï f.ùu
5& re' 1 000 000 l f;d. re'1 800 000 lg Khg úlsKSu
6& re' 500 000 l Kh.e;s yr fYaIhla Khysñ ner fYaIhlg ys,õ lsÍu
7& re' foam<" msßh; iy WmlrK laIh re' 50 000 la f,i igyka lsÍu
8& re' 150 000 la fnd,a Kh f,i lmd yeÍu'
9& fmd,sh re'30 000 la iys;j re'180 000 l nexl= Kh jdßlhla f.ùu'
10& re' 200 000la msßjeh jQ re'250 000 lg Khg úl=Kq NdKav wdmiq tùu

18
2& ,dNh re' 120 000

fmrjev
1& wjidk r`ojd.;a bmehqï - wdrïNl r`ojd.;a bmehqï
1 320 000 1 200 000
} 120 000 fyda
2& NdKav úl=Kqï ,dNh re'
úhoï 800 000
laIh ^400 000&
fnd,a Kh ^50 000&
Kh fmd,S ^150 000&
wdmiq tjqï ksid ,dNh wvqùu ^30 000&
,dNh ^50 000&
120 000 fyda
3& wjidk Y=oaO j;alï - wdrïNl Y=oaO j;alï - w;sf¾l m%d.aOkh } ,dNh
2 920 000 - 2 200 000 - 600 000 } 120 000

3& 2017'01'31 oskg uQ,H ;;a;aj m%ldYkh

cx.u fkdjk j;alï
foam<" msßh; iy WmlrK 2 950

cx.u j;alï
f;d.h 750
fjf<`o ,eìh hq;= oE 1 400
nexl= fYaIh 220 2 370
5 320
ysñlï
m%d.aOkh 1 600
r`ojd.;a bmehqï 1 320

cx.u fkdjk j.lSï

nexl= Kh 1 850

cx.u j.lSï
fjf<`o f.úh hq;=oE 550
5 320

2018
^20& 3

^21& 2

^22& 1&
.kqfokq j;alï j.lSï ysñlï
wxlh foam<" f;d.h fjf<`o uqo,a fjf<`o fjk;a m%d.aOkh r`ojd.;a
msßh;iy ,eìh f.úh f.úh bmehqï
WmlrK hq;= oE hq;=oE hq;=oE
1 +180 +600 +780
2 +300 -300
3 -100 +150 +50
4 -150 +200 +50
5 +400 +400

19
 6 -300 +280 -20
7 -200 +200
8 -150 +120 -30
9 -75 -75
-75 -50 -25
10 -30 +10 -40
11 -280 +270 -10
12 -400 -400

2& uqo,a ,eîï c¾k,h ^re'z000&

oskh fplam;a úia;rh ÿka jákdlu úYaf,aIK ;Sre
wxlh jÜgï w;amsg Kh.e;s fjk;a
úl=Kqï ,eîï
01$01 - m%d.aOkh fhoùu 600 600
01$07 4450 w;amsg úl=Kqï 150 150
01$15 6005 .dñKsf.ka uqo,a ,eîï 200 200
01$18 2005 w;amsg úl=Kqï 120 120
01$29 3010 ksu,af.ka uqo,a ,eîï 270 270

01$31 10 1340 270 470 600

3& 2018 ckjdß udih i`oyd nexl= iei`ÿï m%ldYkh ^re'z000&

nexl= m%ldYkhg wkqj fYaIh 660
;ekam;= l< kuq;a Wm,íê fkdjQ fplam;a 270
930
ksl=;al, kuq;a f.ùug bosßm;a fkdjQ fplam;a ^400&

uqo,a .sKqug wkqj fYaIh 530

2019
^23& 2
^24& w& re'1 100 000
wd& re'100 000
^25& 1&
whs;u j;alï j.lSï
wxl foam<" f;d. fjf<`o l,ska uqo,a fjf<`o WmÑ; ,o ysñlï
msßh;iy ,eìh f.jQ f.úh úhoï w;a;sldrï
WmlrK hq;= oE l=,S hq;=o
fYaI 4 500 600 820 480 610 100 90 240 6580
(i) - 500 -500
(ii) -80 -80
(iii) +5 -5
(iv) +80 +80
(v) -200 +400 +200
(vi) -40 -40
(vii) -80 -120 +40
(viii) +20 -20
(ix) +50 +50

20
(x) -2 -2
ixfYdaê;
fYAIh 4000 360 840 400 1038 180 95 120 6243

2& flgqïm;a ,dNh ksjeros lsÍfï m%ldYh ^re'z000&

flgqïm;a ,dNh 580
tl;= l<d (- NdKav úl=Kqï u; y`ÿkd fkd.;a ,dNh 200
fnod yßk ,o NdKavj, y`ÿkd fkd.;a ,dNh 400
lmd y, fnd,aKh wdmiq ,eîu 50 290
870
wvq l<d (- laIh 500
l=,S 80
úÿ,s .dia;= 5
ydks jQ f;d. w,dN 40 ^625&
ksjeros Y=oaO ,dNh 245

3& fmdÿ c¾k,h ^re'z000&

yr ner
ii) ,dNd,dN .sKqu ^l=,S& yr 80
l,ska f.jQ l=,S .sKu
q 80
^m%o¾Ykd.dr l=,sh l,ska f.jQ l=,S .sKqfuys we;=<;a ùfï
jro ksjeros lsÍu'&
iii) ,dNd,dN .sKqu ^ úÿ,s .dia;=& yr 5
f.úh hq;= úÿ,s .dia;= .sKqu 5
^WmÑ; úÿ,s .dia;= igyka lsÍu&
iv) ,dNd,dN .sKqu ^.ekqï& yr 80
fjf<`o f.úh hq;= oE .sKqu 80
^Khg ñ,oS .ekqï igyka fkdlsÍu ksjeros lsÍu&
ix) uqo,a .sKqu yr 50
,dNd,dN .sKqu ^fnd,a Kh wdmiq ,eîu& 50
^wdmiq ,o lmd y, fnd,aKh igyka lsÍu&
xi) .eks,s .sKu q yr 2
uqo,a .sKqu 2
^whs;slref.a .eks,s igyka lsÍu&

21