dxfn]vfk/lifssf ] sfof {nosf ] ^! cf }“ jflif sf{ ]t;j ;dkgg€¦ · jif{ @, c+s !@, @)&^...

$: dxfn]vfk/LIfssf ] sfof {nosf ] ^! cf }“ jflif sf{ ]T;j ;DkGg€¦ · jif{ @, c+s !@, @)&^ cfiff9 (Year 2, Issue 12, Jun/Jul. 2019) hglxtsf nflu hjfkmb]lxtf, kf/blz{tf / lgi7f k|a4{gdf$
hglxtsf nflu hjfkmb]lxtf, kf/blz{tf / lgi7f k|a4{gdf ljZj;gLo n]vfk/LIf0f ;+:yf

qmdzM k]h % df

qm=;+= ljifo k]h g+=

! dfggLo dxfn]vfk/LIfsHo"sf] ;Gb]z @

@^! cf}F jflif{sf]T;j ;df/f]xdf ;DdfggLo ;efd'vHo"sf] dGtJo

#

#^! cf}F jflif{sf]T;j ;df/f]x;Fu ;DalGwt tl:j/x¿

^

$ h]i7 dlxgfsf sfof{no ultljlw !#

% j}zfv dlxgfsf sfof{no ultljlw !&

^ cGt/f{li6«o ultljlw @!

& n]vfk/LIf0f ljifo -sljtf_ @$

*n]vfk/LIf0f k|jfx tflnsf (Audit Flow Chart)

@%

o; leq ========

jif{ @, c+s !@, @)&^ cfiff9 (Year 2, Issue 12, Jun/Jul. 2019)

jflif{sf]T;j ;df/f]xdf ;+3Lo ;+;b, k|ltlglw ;efsf ;DdfggLo ;efd'v >L s[i0faxfb'/ dx/f, /fli6«o of]hgf cfof]usf dfggLo pkfWoIf k|f=8f= k'ik/fh sF8]n / dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufn .

dxfn]vfk/LIfssf] sfof{nosf] ^! cf}“ jflif{sf]T;j ;DkGg

!% cfiff9, @)&^

dxfn]vfk/LIfssf] sfof{nosf] ^! cf}F jflif{sf]T;j ;df/f]x ;+3Lo ;+;b, k|ltlglw ;efsf ;DdfggLo ;efd'v >L s[i0faxfb'/ dx/fHo"sf] k|d'v cfltYotfdf aa/dxn, sf7df8f}+df ;DkGg eof] . sfo{qmddf ;+j}wflgs lgsfosf k|d'v tyf kbflwsf/LHo"x¿, g]kfn ;/sf/sf pRr kb:y sd{rf/L nufot ljlzi6 JolQmx¿sf] pkl:ylt /x]sf] lyof] .

sfo{qmddf ;DdfggLo ;efd'v dx/fn] dxfn]vfk/LIfsaf6 ;fj{hlgs ;|f]t ;fwgsf] k|flKt Pj+ pkof]u k|lqmofsf] lgu/fgL ug]{ tyf d'n'sdf ljQLo cg'zf;g sfod ug]{ u/fpg] sfo{df k'¥ofO /x]sf] of]ubfgsf] :d/0f ug'{eof] . ;f] qmddf pxfFn] ;+;baf6 :jLs[t gLlt tyf sfo{qmdsf] sfof{Gjog l:ylt tyf ;du| ;/sf/L lqmofsnfkaf/] ;+;bnfO{ hfgsf/L u/fpg] ;+j}wflgs lgsfo dxfn]vfk/LIfs /x]sf] atfpg'eof] . To;}u/L dxfn]vfk/LIfsn] tf]lsPsf] lhDd]jf/L lgjf{x ubf{ ePsf

sfd–sf/afxL ;DaGwdf ;+3Lo ;+;b / ;+;bLo ;ldltx¿n] lhDd]jf/L lng] k|ltj4tf ;d]t JoQm ug'{eof] .



dfggLo dxfn]vfk/LIfsHo"sf] ;Gb]z

qmdzM k]h !@ df qmdzM k]h !! df

;DkfbsLo =====================

;+/IfsdfggLo dxfn]vfk/LIfs

>L 6+sdl0f zdf{, b+ufn

;Nnfxsf/pk–dxfn]vfk/LIfs

>L O{Zj/ g]kfn

;Dkfbs d08n;+of]hs

>L lji0f'k|;fb l/hfn

;b:o>L dx]z kf}8\ofn

>L l;h{gf l/dfn

>L lbks cfrfo{

k|sfzsdxfn]vfk/LIfssf] sfof{no

aa/dxn, sf7df8f}F .

kmf]g g+= )!–$@^@(%*

km\ofS; g+= )!–$@^*#)(

E-mail: [email protected]

[email protected]

Website: oagnep.gov.np

gf]l6; af]8{ g+!^!*)!$@%#@&)

dxfn]vfk/LIfssf] sfof{nosf] ^! cf}F jflif{sf]T;j ;df/f]xdf k|d'v cltlysf] cf;gaf6 af]Ng'xFb} ;+3Lo ;+;b, k|ltlglw ;efsf ;DdfggLo ;efd'v >L s[i0faxfb'/ dx/fHo"n] g]kfnsf] ;+ljwfg / sfg"g adf]lhd n]vfk/LIf0f ;DkGg u/L g]kfnsf dxfn]vfk/LIfsaf6 xfn;Dd %^ j6f jflif{s k|ltj]bgx? /fi6« k|d'v;dIf k]z eO{;s]sf] pNn]v ub}{ k|ltj]bgsf] sfof{Gjog tkm{ ;/f]sf/jfnfsf] Wofgfsif{0f u/fpg' eof] . ;f] qmddf pxfFn] dfggLo dxfn]vfk/LIfsHo"af6 xfn} ;DdfggLo /fi6«kltHo" ;dIf k]z ePsf] %^ cf}F jflif{s k|ltj]bg / ;ftj6} k|b]zsf k|b]z k|d'v;dIf k]z ul/Psf cnu cnu jflif{s k|ltj]bgn] ;+3Lotf sfof{Gjogdf dxfn]vfk/LIfsaf6 cu|0fL e"ldsf lgjf{x ePsf] atfpg'eof] .

pxfFn] dxfn]vfk/LIfssf] k|ltj]bg dfkm{t\ ;/sf/L ;+oGqnfO{ ;+;b k|lt lhDd]jf/ / hjfkmb]xL agfpg dxTjk"0f{ of]ubfg k'u]sf] atfpFb} ;+ljwfg / sfg"gn] lbPsf] clwsf/sf] k|of]udf cfu|x k"jf{u|x g/fvL k]zfut d"No, dfGotf Pj+ cfr/0f kfngf u/L p7fOPsf ljifox?df ;+3Lo ;+;b tyf ;DalGwt ;ldltn] To;sf] lhDd]jf/L lng] cfZj:t kfg'{eof] . ;DdfggLo ;efd'vHo"af6 dxfn]vfk/LIfsaf6 ;Dkflbt sfo{sf] k|z+;f ub}{ c;n dg;foaf6 ul/Psf sfo{sf] ;+3Lo ;+;bn] lhDd]jf/L lng] k|lta4tf ;d]t JoQm ug'{eof] . ;DdfggLoHo"af6 JoQm wf/0ff

dxfn]vfk/LIfssf] sfof{no :yfkgf ePsf] ̂ ) jif{ k"/f eO{ ldlt @)&^÷)#÷!% ut] ^! cf}F jif{df k|j]z u/]sf]] 5 . o; cj;/df k"j{–dxfn]vfk/LIfsHo"x¿ nufot o; ;+:yfdf xfn sfo{/t tyf k"j{–sd{rf/Lx¿sf] of]ubfgsf] sb/ ug{ rfxG5' . d dxfn]vfk/LIfsdf lgo'Qm ePsf] b'O{ jif{ k"/f u/L t]>f] jif{ nfu]sf] 5 . d]/f] ̂ jif]{ sfo{sfnsf] Ps ltxfO{ cjlw ;DkGg u/]sf] 5' . o; cjlwdf dxfn]vfk/LIfssf] sfddf ;xhtfsf] nflu ;xof]u / ;dGjo ug'{ x'g] ;+3Lo ;+;b, g]kfn ;/sf/, ;+j}wflgs lgsfox¿, k|b]z ;ef, k|b]z ;/sf/, :yfgLo tx, ;~rf/ hut / gful/s ;dfh nufotsf lgsfo / kbflwsf/Lx¿k|lt xflb{s cfef/ JoQm ub{5' .

dxfn]vfk/LIfssf] sfof{no ;'zf;g sfod ug]{ ;Gbe{df æhglxtsf nflu hjfkmb]lxtf, kf/blz{tf / lgi7f k|a4{g ug]{ ljZj;gLo ;+:yf x'g k|oTgzLn /xg]Æ b"/b[li6 / ;/f]sf/jfnfnfO{ ;fj{hlgs sf]ifsf] bIftfk"0f{ pkof]u ;DaGwdf cfZj:t kfg{ :jtGq Pj+ u'0f:t/Lo n]vfk/LIf0f ;]jf k|bfg ug]{ uGtJo lgwf{/0f u/L of]hgfa4 9+un] cuf8L a9]sf] 5 . g]kfnsf] dxfn]vfk/LIfsdf lgo'Qm x'Fbf d}n] g]kfnsf] ljQLo k|zf;gsf] ljZn]if0f u/L ;'wf/ ug]{ / cfly{s cg'zf;g sfod ug{ u/fpg ;xof]u k'¥ofpg] Pp6f ;f]r lnP/ cfPsf] lyP . ;f]xL cg';f/sf] ^ jif]{ sfo{of]hgf th'{df u/L sfof{Gjogdf klg NofOPsf] 5 . of] b'O{ jif{sf] cjlwdf gLltut, sfg"gL, ef}lts k|aGw, ;+:yfut tyf hgzlQm ljsf;, cGt/f{li6«o ;DaGw ljsf;, ;+;bLo ;ldltx¿ / ;fj{hlgs lgsfox¿;Fu ;dGjo nufotsf w]/} k|of;x¿ ul/Psf] 5 . h;af6 g]kfnsf] ljQLo k|zf;gdf ;'wf/ u/L cfly{s cg'zf;g sfod ug{ ;lsG5 eGg] d]/f] ljZjf; /x]sf] 5 .

d]/f] sfo{sfnsf] b'O{ jif{ JotLt x'Fbf cfly{s jif{ @)&#÷&$, @)&$÷&% / ;f] eGbf cl3sf] aSof}tf ;d]t n]vfk/LIf0f ;DkGg u/L k|ltj]bg k]z ul/;s]sf] 5' . oL b'O{ cfly{s jif{df s/La ?=(& va{sf] n]vfk/LIf0f ;DkGg ePsf] 5 . n]vfk/LIf0f k/fdz{ lbPsf] ;d]t lx;fa ubf{ ?=!)( va{sf] n]vfk/LIf0f ;DkGg ePsf] 5 . cfly{s jif{ @)&$.&% sf] sl/a ̂ xhf/ ̂ j6f lgsfosf] sl/a ?=%@ va{ / k/fdz{ ;]jfsf] @! ;+:yfsf] sl/a & va{ ;d]t u/L sl/a ?=%( va{sf] n]vfk/LIf0f ;DkGg ePsf] 5 . ;f]dWo]



/fli6«o of]hgf cfof]usf dfggLo pkfWoIfHo", dfggLo dxfn]vfk/LIfsHo", ;+j}wflgs cËsf dfggLo k|d'v tyf kbflwsf/Lx¿Ho", /fi6«;]js sd{rf/L, kqsf/ ldqx¿, Pj+ oxfF pkl:yt ;Dk"0f{ dxfg'efjx¿ Û! ;j{k|yd dxfn]vfk/LIfssf] sfof{no ^) jif{ k"/f eO{

^! cf}F jif{df k|j]z u/]sf] pknIodf dxfn]vfk/LIfs nufotsf ;a} sd{rf/Lx¿nfO{ xflb{s z'esfdgf JoQm ub{5' . ^! cf}F jflif{sf]T;jsf cj;/df cfof]lht o; sfo{qmddf dnfO{ k|d'v cltlysf] ?kdf cfdGq0f ug'{ePsf]df dxfn]vfk/LIfs nufot ;a}nfO{ wGojfb JoQm ub{5' .

@ o; cj;/df d dxfn]vfk/LIfssf] sfof{noåf/f g]kfnsf] ;fj{hlgs ;|f]t ;fwgsf] k|flKt Pj+ pkof]u k|lqmofsf] lgu/fgL / ljQLo cg'zf;g sfod ug]{ u/fpg] sfo{df k'¥ofO/x]sf] of]ubfgsf nflu xflb{s wGojfb JoQm ug{ rfxG5' .

# ;fj{hlgs ljQLo Jojxf/df kf/blz{tf / hjfkmb]lxtf clej[l4 u/L ;fj{hlgs ;|f]tsf] k|efjsf/L Joj:yfkg ug{ / ;fj{hlgs If]q tyf lgsfodf x'g] cfly{s clgoldttf Pj+ r'xfj6 lgoGq0fsf nflu g]kfnsf] ;+ljwfg tyf k|rlnt sfg"gn] dxfn]vfk/LIfsnfO{

dxTjk"0f{ lhDd]jf/L ;'Dk]sf] 5 . ;+ljwfg / k|rlnt sfg"gn] tf]s]sf] lhDd]jf/L k"/f ug{ dxfn]vfk/LIfssf] sfof{noaf6 eO/x]sf] k|of; tyf pknlAwsf] d ;/fxfgf JoQm ub{5' .

$ g]kfnsf] ;+ljwfg nfu" eO{ xfdL clxn] ;+3Lo nf]stflGqs u0ftGqsf] zf;sLo Joj:yf cGtu{t 5fF} . d'n'ssf] zf;sLo k|0ffnLdf ;+3, k|b]z / :yfgLo tx u/L tLg txsf] ;+3Lo ;+/rgf nfu" ePsf] 5 . ;+3Lo zf;g k|0ffnL nfu" eP;Fu} ljutsf] PsfTds /fHo k|0ffnLdf ePsf] ;+:yfut ;+/rgf / sfo{ljlw tyf k|s[ofdf kl/jt{gsf] h?/L 5 .

% o; cy{df dxfn]vfk/LIfsn] cfˆgf] %^ cf+} jflif{s k|ltj]bg tof/ u/L ;DdfggLo /fi6«klt;dIf / & k|b]z k|d'v;dIf k|b]zsf] jflif{s k|ltj]bg k]z u/]sfn] ;+j}wflgs Joj:yf sfof{Gjogdf cu|ufdL e"ldsf lgjf{x u/]sf] kfPsf] 5' .

^ dxfn]vfk/LIfsn] ;+j}wflgs Joj:yf cg';f/ ;+3, k|b]z / :yfgLo tx ;d]tsf] n]vfk/LIf0f ug{] lhDd]jf/L k|fKt u/]sf] 5 . o; ;+:yfn] tLg} txsf ;/sf/sf] ;dGjosf/L e"ldsf klg lgjf{x ug{ ;Sb5 . dxfn]vfk/LIfsn] k|ltj]bg dfkm{t\ ;/sf/L ;+oGqnfO{ ;+;bk|lt lhDd]jf/

^! cf}“ jflif{sf]T;j ;df/f]xdf ;DdfggLo ;efd'vHo"sf] dGtJo

jflif{sf]T;j ;df/f]xdf dGtJo /fVg'xF'b} ;DdfggLo ;efd'v >L s[i0faxfb'/ dx/fHo" .



/ hjfkmb]xL agfpg] ;Gbe{df dxTjk"0f{ e"ldsf lgjf{x u/]sf] 5 .

& jt{dfg cj:yfdf dxfn]vfk/LIfsn] ;+ljwfg / k|rlnt sfg"g cg';f/ pNn]vgLo sfo{ u/]sf] 5 . ;fj{hlgs vr{ tyf ;|f]tsf] pkof]u / /fh:jtkm{ ePsf r'xfj6, lxgfldgf, Go"g ljhsLs/0f nufot cgf}krfl/s cy{tGqsf] If]qaf6 x'g] r'xfj6 / ;+ul7t ;+:yf ;+rfngsf ljifox¿tkm{ cem}F kof{Kt Wofg k'¥ofpg' kg]{ b]lvPsf] 5 .

* d'n'sdf ;+3Lotf sfof{Gjog;Fu} hgtfn] ck]Iff u/] cg'?k lbuf] ljsf; / ;d[l4sf] ;kgfnfO{ ;fsf/ kfg{ ;fj{hlgs ;|f]t kl/rfng / pkof]u ubf{ b'?kof]u / clgoldttf gx'g] kl/kf6L a;fNg cfd"n kl/jt{gsf/L ;'wf/nfO{ cfTd;ft ug{ cfjZos 5 . o;sf] nflu cfjZos k/] P]g, sfg"g tyf gLlt / ;+/rgfdf kl/jt{g ug'{ kb{5 .

( d'n'ssf] ljQLo k|zf;gdf lgoldttf Nofpg sdhf]/L cf}FNofpg] lhDd]jf/L dxfn]vfk/LIfs nufot lghL If]qsf n]vfk/LIfsx¿sf] ;d]t /x]sf] 5 . lghL If]qdf ul/g] cfly{s clgoldttfsf] ;Gbe{df lghL If]qsf] n]vfk/LIf0fsf qmddf To:tf ljifo pk/ Wofgfs[i6 ug'{kb{5 .

!) dxfn]vfk/LIfsn] g]kfnsf] ;+ljwfgn] lglb{i6 u/] cg'?k lgoldttf, ldtJolotf, sfo{bIftf, k|efjsfl/tf / cf}lrTo ;d]tsf cfwf/df ;fj{hlgs cfly{s lqmofsnfkx¿sf] k/LIf0f, ljZn]if0f Pj+ d"Nof+sg ug]{ ePsfn] To;sf] nflu bIf hgzlQm tyf kof{Kt Ifdtfsf ;fy ljZn]if0fsf] h?/L 5 .

!! dxfn]vfk/LIfsn] k|:t't ug]{ k|ltj]bg ;+;bsf] ;ldltx¿n] 5nkmn u/L lgSof}{n ug'{kg]{ ePsfn] k|ltj]bgdf ;dfj]z x'g] ljifoj:t'x¿sf] ulx/fO{df k'uL vf; /fli6«o d'2fx¿ p7fg ug]{tkm{ dxfn]vfk/LIfs s]lGb|t x'g'kb{5 .

!@ n]vfk/LIf0f P]g, @)&% cg';f/ ca dxfn]vfk/LIfsn] jflif{s k|ltj]bg dfq geO{ h'g;'s} a]nf klg k|ltj]bg k|:t't ug{ ;Sg] Joj:yf ePsfn] /fli6«o dxTj / ;fj{hlgs rrf{df cfPsf ljifox¿nfO{ n]vfk/LIf0fsf] bfo/fdf /fvL k/LIf0f ug{ ;s]df dxTjk"0f{ of]ubfg x'g]5 . To;tkm{ kSs} klg dxfn]vfk/LIfssf] Wofg hfg]5 eGg] nfu]sf] 5 .

!# d'n'sdf ljQLo cg'zf;g / ;'zf;g sfod ug]{

lhDd]jf/L / bfloTj ePsf tyf ;dfg / Ps} sfo{ k|s[lt /x]sf ;+j}wflgs tyf cGo ;/sf/L lgsfox¿aLr ;dGjofTds tl/sfaf6 sfo{;Dkfbg x'g'kb{5 . h;af6 tLg} txsf ;/sf/dfly ljQLo cg'zf;g sfod tyf ;fj{hlgs ;|f]t ;fwgsf] clwstd ;b'kof]u ug{df sfg"gL, g}lts tyf ;fj{hlgs bjfa l;h{gf ug{ ;xof]u k'Ug] ;d]t ljZjf; lnPsf] 5' .

!$ ;Lldt ;|f]t ;fwgsf afah"b o; sfof{non] ;+3Lo ;/sf/, k|b]z ;/sf/ / :yfgLo tx;d]tsf] n]vfk/LIf0f ;DkGg u/L k]z ul/g] aflif{s k|ltj]bgdfkm{t k|:t't u/]sf ljifox¿n] ;DalGwt lgsfo / ;/f]sf/jfnfk|lt rf;f] / lh1f;fdf j[l4 u/]sf] 5 . pQm k|ltj]bgx¿ dfkm{t\ p7fOPsf ljifoj:t' tyf Joxf]/fnfO{ ;+3Lo ;+;b, k|b]z ;ef tyf ufpF÷gu/ ;efn] uDeL/tfk"j{s lnO{ k|ltj]bg sfof{Gjogdf ljz]if Wofg k'¥ofpg] ck]Iff /fv]sf] 5' .

!% cfh dxfn]vfk/LIfssf] sfof{no :yfkgf ePsf] ^) jif{sf] cjlwdf %^ j6f jflif{s k|ltj]bgx¿ k]z ul/;s]sf] 5 . k|ltj]bgdfkm{t\ x/]s jif{ l6Kk0fL / ;'emfjx¿ lbg] u/]sf] 5 . d'n'ssf] ;fj{hlgs ljQLo Joj:yfkg, cfly{s cg'zf;g, ;|f]t ;fwgsf] kl/rfng / pkof]u l:ylt tyf ;]jf k|jfx nufotsf ljifodf lbPsf ;'emfj sfof{Gjog u/L ck]lIft ;'wf/sf] h?/L 5 . o;df g]kfn ;/sf/ nufot ;Da4 kIfx¿sf] Wofgfsif{0f x'g'kb{5 .

!^ ljut nfdf] ;dob]lv dxfn]vfk/LIfssf] jflif{s k|ltj]bgx¿dfly ;+;bLo ;ldltaf6 5nkmn x'g afFsL /x]sf] hfgsf/L kfPsf] 5' . d k|ltj]bg pk/ ;DalGwt ;ldltx¿df lgoldt 5nkmn u/L 6'Ëf] nufpg cfjZos ;dGjo ug{ lgb]{zg ug]{5' . ;+;bLo ;ldltdf 5nkmn gePdf jf l9nf] 5nkmn ePdf ;fGble{stf g} kl/jt{g x'g] jf cf}lrTo g} ;dfKt x'g] x'Fbf ;se/ k|ltj]bg lbPnuQ} 5nkmn ug]{ Joj:yf ldnfpg] 5' .

!& n]vfk/LIf0f sfo{df ;+nUg /fi6«;]js n]vfk/LIfssf] OdfGbfl/tf / g}ltstfn] dxTjk"0f{ :yfg /fVb5 . n]vfk/LIf0fsf] u'0f:t/df ;'wf/ ug{ n]vfk/LIfsx¿n] cfˆgf] :jtGqtf, lgi7f, ljZj;gLotf, Jofj;flostf / d"No–dfGotfdf cfFr cfpg glbO{ ;fj{hlgs k|zf;gdf /x]sf ljs[lt / ;d:ofx¿ pk/ sfof{Gjogof]Uo ;'emfjx¿ k|:t't ug]{tkm{ Wofg lbg'kb{5 .

!* dxfn]vfk/LIfsn] :jtGq ?kdf sfo{ ug{sf nflu o;sf] k|zf;sLo tyf ljQLo :jfoQtf cToGt dxTjk"0f{



/xG5 . g]kfnsf] ;+ljwfgn] o;sf] ;'lglZrttf k|bfg u/]sf] 5 . cEof;df klg kof{Kt :jtGqtf /xg' kb{5 .

!( dxfn]vfk/LIfssf] sfof{nosf sd{rf/Lsf] kl/rfng / Joj:yfkg g]kfn ;/sf/af6 x'g] u/]sf] a'em]sf] 5' . o;af/]df d]/f] dxfn]vfk/LIfs;Fu 5nkmn klg ePsf] 5 . dxfn]vfk/LIfssf] sfof{nosf sd{rf/Lsf] k|zf;g dxfn]vfk/LIfssf] sfof{noaf6} x'g'kb{5 / cGo lghfdtL sd{rf/Lsf] t'ngfdf ljz]if ;'ljwf lbg'kb{5 eGg] d]/f] wf/0ff 5 . xfn ;+3Lo lghfdtL ;]jf P]g gofF alg/x]sf] ;Gbe{df o; lbzftkm{ kxn ug{ cfu|x ub}{ d]/f] tkm{af6 cfjZos ;xof]u ug]{ hfgsf/L u/fpF5' .

@) cfh o; sfo{qmddf dxfn]vfk/LIfsn] JoQm ug'{ePsf wf/0ffk|lt d]/f] Wofgfsif{0f ePsf] 5 . dxfn]vfk/LIfssf] sfo{ c?sf] uNtL sdhf]/L cfF}Nofpg] xf] . dxfn]vfk/LIfsn] p7fPsf ljifox¿ s;}nfO{ clk|o nfUg ;S5g\ . t/ ;+ljwfg / sfg"gn] lbPsf] clwsf/sf] k|of]u ub}{ cfu|x k"jf{u|x g/fvL k]zfut d"No dfGotf / cfr/0f kfngf u/L p7fOPsf ljifox¿df ;+3Lo ;+;b / ;DalGwt ;ldltn] To;sf] lhDd]jf/L lng]5g\ . dxfn]vfk/LIfs ;+;bnfO{ k|ltj]bgdfkm{t\ hfgsf/L u/fpg] lgsfo ePsfn] p;n] u/]sf] x/]s

c;n sfdsf] nflu ;+3Lo ;+;bn] dxfn]vfk/LIfssf] ;fy lbg] / ;+/If0f ug]{ k|lta4tf ;d]t JoQm ub{5' .

@! dxfn]vfk/LIfssf] sfof{nosf] ^! cf}F jflif{sf]T;jsf cj;/df nugzLn / cg'zfl;t eO{ pTs[i6 sfo{;Dkfbg u/L k'/:s[t x'g'ePsf sfof{nosf /fi6«;]js sd{rf/Lx¿nfO{ awfO{ lbg rfxG5' .

@@ ;fj{hlgs ;|f]t ;fwgsf] k|flKt, kl/rfng / pkof]u k|lqmofsf ;DaGwdf cfnf]rgf / ;'emfj;lxtsf] k|ltj]bgdfkm{t\ ;du| ;fj{hlgs k|zf;gdf ljQLo cg'zf;g / ;'zf;g sfod ug{ ;xof]u k'¥ofO{ ;/sf/n] lnPsf] æ;d[4 g]kfn / ;'vL g]kfnLÆ gf/fnfO{ ;fy{s agfpg dxfn]vfk/LIfssf] e"ldsf dxTjk"0f{ /xg] 5 . ;bfem}F o; sfof{nonfO{ sfo{ ;Dkfbgdf ;kmntf ldnf];\ eGg] z'esfdgf lbg rfxG5' . ;+3Lo ;+;bsf] tkm{af6 cfjZos ;xof]u k|fKt x'g] ljZjf; lbnfpg rfxG5' .

@# cGTodf, o; sfo{qmddf dnfO{ k|d'v cltlysf] ?kdf cfdGq0f ug'{ePsf]df wGojfb JoQm ub}{ cfkm\gf] dGtJo oxLF 6'ª\UofpF5' .

wGojfb Û

dGtJos} qmddf pxfFn] dxfn]vfk/LIfsn] cfˆgf] %^ cfF} jflif{s k|ltj]bg dfkm{t\ ;+3, k|b]z / :yfgLo tx u/L tLg j6} ;/sf/sf] PsLs[t / 5'§f5'§} jflif{s n]vfk/LIf0f k|ltj]bg k]z u/]sf] atfpg'eof] . o;n] tLg} txsf ;/sf/ aLr ;dGjosf/L e"ldsf lgjf{x ug{ / ;+3Lotf sfof{Gjogdf cu|0fL e"ldsf lgjf{x u/]sf] ;d]t pNn]v ug'{eof] . ;fy} dxfn]vfk/LIfssf] jflif{s k|ltj]bg pk/ ;fj{hlgs n]vf ;ldltdf x'g] 5nkmnnfO{ k|efjsf/L / glthfd'vL agfpg cfkm'n] ljz]if e"ldsf lgjf{x ug]{ pNn]v ug'{eof] .

sfo{qmdnfO{ ;Daf]wg ub}{ /fli6«o of]hgf cfof]usf dfggLo pkfWoIf k|f=8f= k'ik/fh sF8]nn] kl/jlt{t ;dodf dxfn]vfk/LIfssf] sfo{n] ;/sf/sf] zlQm ;Gt'ng / lgoGq0fdf dxTjk"0f{ e"ldsf /fVg] pNn]v ub}{ /fli6«o gLltsf] lgdf{0f / sfof{Gjog kIfdf pko'Qm tyf Jojxfl/s ;'emfjx¿sf] ck]Iff ug'{eof] .

sfo{qmdnfO{ ;Daf]wg ug'{x'Fb} dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnn] ;+j}wflgs lhDd]jf/L lgjf{x ubf{ s;}sf] bafa, k|efj / abnfefjaf6 ljrlnt geO{ cfufdL lbgdf lgolGqt / lgoGq0f lgsfo, cfGtl/s n]vfk/LIf0f

tyf :yfgLo txdf ;xeflutfTds cjwf/0ffsf cfwf/df n]vfk/LIf0fnfO{ k|efjsf/L / glthfd'vL agfpg] atfpg' eof] . pxfFn] sltko ;/sf/L lgsfosf] n]vfk/LIf0f g]kfnsf] ;+ljwfg / n]vfk/LIf0f P]g ljk/Lt x'g] u/L ljifout P]gsf cfwf/df dxfn]vfk/LIfs eGbf aflx/af6 eO{/x]sf] atfpFb} To;k|lt ;DalGwt lgsfosf] Wofgfsif{0f u/fpg' eof] .

;f] qmddf n]vfk/LIf0f P]g, @)&% sf] bkmf @$-!_ cg';f/ n]vf ;DaGwL Joj:yf ldnfpg jf lgoldttf Nofpg] ;DaGwdf ;+3Lo ;/sf/, k|b]z ;/sf/, :yfgLo tx, ;+ul7t ;+:yf tyf lgodgsf/L lgsfonfO{ dxfn]vfk/LIfsaf6 cfjZos lgb]{zg hf/L ug]{ sfo{ eO{/x]sf] Joxf]/f ;d]t :ki6 kfg'{eof] .

sfo{qmddf pTs[i6 sfo{ ;Dkfbg ug]{, jflif{sf]T;jsf] cj;/df cfof]lht ljleGg cltl/Qm lqmofsnfkdf ;xefuL eO{ ljhoL x'g] tyf @% jif{ ;]jf cjlw k"/f u/]sf sd{rf/LnfO{ sfo{qmdsf k|d'v cltly ;DdfggLo ;efd'vHo" / k"j{–dxfn]vfk/LIfssf kl/jf/hgnfO{ dfggLo dxfn]vfk/LIfsHo"af6 k'/:sf/ tyf ;Ddfg k|bfg ul/Psf] lyof] .

dxfn]vfk/LIfssf] sfof{nosf] ^! cf}“==============



^! cf}“ jflif{sf]T;j ;df/f]x;“u ;DalGwt tl:a/x¿

;DdfggLo ;efd'vHo"nfO{ sfo{qmddf :jfut ug'{x'Fb} dfggLo dxfn]vfk/LIfsHo" .;DdfggLo ;efd'vHo"nfO{ sfo{qmddf :jfut ug'{x'Fb} dfggLo dxfn]vfk/LIfsHo" .

kfg;df bLk k|HHjng u/L jflif{sf]T;j ;df/f]xsf] pb\3f6g ug'{xF'b} ;DdfggLo ;efd'vHo" .kfg;df bLk k|HHjng u/L jflif{sf]T;j ;df/f]xsf] pb\3f6g ug'{xF'b} ;DdfggLo ;efd'vHo" .

jflif{sf]T;j ;df/f]xdf pkl:yt cltly u0f .jflif{sf]T;j ;df/f]xdf pkl:yt cltly u0f .



jflif{sf]T;j ;df/f]xdf dGtJo /fVg'x'Fb} /fli6«o of]hgf cfof]usf dfggLo pkfWoIfHo" .

jflif{sf]T;j ;df/f]xdf dGtJo /fVg'x'Fb} dfggLo dxfn]vfk/LIfsHo" .

sfo{qmdsf k|d'v cltly ;DdfggLo ;efd'vHo" -afFof_ / cltly dfggLo pkfWoIfHo" -bfFof_ nfO{ dfofsf] lrgf] k|bfg ug'{xF'b} dfggLo dxfn]vfk/LIfsHo" .



;DdfggLo ;efd'vHo" / dfggLo dxfn]vfk/LIfsHo";Fu jflif{sf]T;j d"n ;df/f]x ;ldltsf kbflwsf/Lx? ;d]t .

;DdfggLo ;efd'vHo";Fu sfo{qmddf pkl:yt jt{dfg / k"j{–dxfn]vfk/LIfsHo"sf kl/jf/sf ;b:ox? ;d]t .

;DdfggLo ;efd'vHo";Fu ;fd"lxs tl:a/ lnb}F ;+j}wflgs lgsfosf k|d'v tyf kbflwsf/LHo"x? ;d]t .



;DdfggLo ;efd'vHo" / dfggLo dxfn]vfk/LIfsHo";Fu sfof{nodf pTs[i6 so{;Dkfbg u/L k'/:s[t sd{rf/Lx? .

;DdfggLo ;efd'vHo" / dfggLo dxfn]vfk/LIfsHo";Fu cltl/Qm lqmofsnfkdf k'/:s[t sd{rf/Lx? .

;DdfggLo ;efd'vHo" / dfggLo dxfn]vfk/LIfsHo";Fu sfof{nosf @% jif{ ;]jf cjlw k"/f u/]sf sd{rf/Lx? .



;DdfggLo ;efd'vHo" / dfggLo dxfn]vfk/LIfsHo";Fu /Qmbfg sfo{qmddf ;xefuL sd{rf/Lx? .

;DdfggLo ;efd'vHo" d''6 k/LIf0f tyf :jf:Yo lzlj/ ;~rfngdf ;xof]u ug]{ zxLb u+ufnfn /fli6«o x[bo s]Gb|, afF;jf/LnfO{ sb/ kq k|bfg ug'{x'Fb} .

;DdfggLo ;efd'vHo" / dfggLo dxfn]vfk/LIfsHo";Fu sfof{noaf6 Ps jif{sf] cljlwdf ;]jf lgj[Q x'g] sd{rf/Lx? .



;/sf/L lgsfotkm{ ?=@) va{ * ca{sf] n]vfk/LIf0faf6 ?=! va{ ^ ca{ cyf{t\ %=@( k|ltzt a]?h" sfod ePsf] 5 . :yfgLo txtkm{ ?=% va{ &@ ca{sf] n]vfk/LIf0faf6 ?=@$ ca{ !$ s/f]8 cyf{t\ $=@@ k|ltzt a]?h" sfod ePsf] 5 . k|b]z txsf] ?=@ ca{ ^@ s/f]8sf] n]vfk/LIf0fdf sl/a ?=!( s/f]8 a]?h" sfod ePsf] 5 . pNn]lvt a]?h"dWo] lgoldt ug]{ sl/a #* k|ltzt, k]ZsL afFsL #& k|ltzt / c;'n ug'{kg]{ @% k|ltztsf] xf/fxf/Ldf /x]sf] 5 . ljutb]lv xfn;Dd c;'n km5\of}{6 ug'{kg]{ tyf sf/afxL u/L 6'Ëf] nufpg'kg]{ a]?h" /sd ?=^ va{ *# ca{ k'u]sf] 5 .

g]kfnsf] ;fj{hlgs ljQLo k|zf;gdf cem}F klg sdhf]/L / ;d:ofx¿ /x]sf 5g\ . d]/f] kl5Nnf] jflif{s k|ltj]bgdf oL ljifox¿df ;lj:tf/ JofVof u/L ;'emfjx¿ klg lbPsf] 5' . ;'wf/sf If]qx¿df ah]6 tyf vr{ Joj:yfkg, j}b]lzs ;xfotf kl/rfng, cfof]hgf Joj:yfkg, vl/b Joj:yfkg, ;fj{hlgs ;DklQsf] ;+/If0f / pkof]u, ljQLo hjfkmb]lxtf k|j{4g, 7]Ssf Joj:yfkg, cfly{s Joj:yfkg;Fu ;DalGwt sfg"gdf ;'wf/, ;"rgf k|ljlwsf] pkof]u, n]vf+sg / k|ltj]bg k|0ffnL, cfGtl/s lgoGq0f, /fh:j k|0ffnLdf ;'wf/ / ;]jf k|jfx nufotsf ljifox¿ ;d]6]/ ;'emfjx¿ k|bfg ul/Psf] 5 . tL ;'emfjx¿sf] sfof{Gjog ePdf cfly{s sf/f]af/sf] ;+rfngdf lgoldttf, ldtJolotf, sfo{bIftf, k|efjsfl/tf cfpg], kf/blz{tf / hjfkmb]lxtf k|j{4g eO{ ;'zf;gdf of]ubfg k'Ug] ck]Iff u/]sf] 5' .

dxfn]vfk/LIfsn] g]kfnsf] ;+ljwfg / n]vfk/LIf0f P]g tyf cGo k|rlnt sfg"g cg';f/ lgoldttf, ldtJolotf, sfo{bIftf, k|efjsfl/tf / cf}lrTo ;d]tsf] ljrf/ u/L n]vfk/LIf0f u/L k|ltj]bg k|:t't ub{5 . slxn]sfxL nfUg ;Qm5, ;a} s'/f ldn]/ klg s;/L a]?h" jf clgoldttf x'G5 < dxfn]vfk/LIfsn] k/LIf0f ubf{ ljQLo kl/kfngf, gLltut, sfo{ut, sfo{d"ns / glthf ;d]t x]/L cf}lrTosf] s;Ldf klg hfFlrg] x'Fbf ;f]dWo] s'g} s'/f gldn]sf] b]lvPdf jf cf}lrTo k|dfl0ft gePdf a]?h" sfod x'g ;Sb5 .

ljutsf cEof;x?sf] ;dLIff ub}{ cfufdL n]vfk/LIf0fdf ;xeflutfTds k|0ffnL cjnDjg ul/g]5 . ;Dj4 ;j} kIfnfO{ ;xefuL u/fO{ cfGtl/s lgoGq0f / cfGtl/s n]vfk/LIf0fsf] dfWodaf6 kl/rflnt x'g h?/L 5 . dxfn]vfk/LIfsn] pRr hf]lvdsf lgsfox¿ 5gf}6 u/L n]vfk/LIf0f ug]{ u/L n]vfk/LIf0f of]hgf tof/ ul/Psf] 5 . ljQLo z'4tf / kl/kfngfsf] n]vfk/LIf0fsf nflu dGqfno

tyf s]Gb|Lo lgsfo / dxfn]vf lgoGqs sfof{no Pj+ tyf sf]if tyf n]vf lgoGqs sfof{nox¿ kl/rflnt x'g'kb{5 . xfdL ca lgolGqt / lgoGq0f lgsfo (Controlled and Controlling Entities) sf] cjwf/0ff cjnDjg ul/g]5 . o;sf] ;fy} :yfgLo txdf gful/s ;xeflutfdf cfwfl/t n]vfk/LIf0f k|0ffnL klg cjnDjg ul/g] 5 . To;sf] nflu sl/a @%) JolQmx¿nfO{ ;/sf/L n]vfk/LIf0f ;DaGwL tflnd k|bfg ul/Psf] 5 . ;+o'Qm /fi6«;+3sf] cu'jfO{ tyf ;jf{]Rr n]vfk/LIf0f ;+:yfsf] x}l;otdf bLuf] ljsf; nIo ;DaGwL sfo{qmd sfof{Gjog cj:yf ;d]tsf] n]vfk/LIf0f ug]{ of]hgf /x]sf] 5 . o;sf nflu xfdLn] /fli6«o of]hgf cfof]u;Fu ;xsfo{ ul//x]sf 5f}+ .

g]kfnsf] dxfn]vfk/LIfssf] sfof{nosf] cGt/f{li6«o pkl:ylt ;d]t /x]sf] 5 . g]kfn ;jf]{Rr n]vfk/LIf0f ;+:yfx¿sf] cGt/f{li6«o ;+u7gsf] ;b:o tyf Pl;ofnL ;jf]{Rr n]vfk/LIf0f ;+:yfsf] uelg{Ë af]8{sf] ;b:odf ;d]t lgjf{lrt ePsf] 5 . ;fy} cGt/f{li6«o / If]qLo ;+:yf tyf ax'kIfLo cGt/f{l6«o ;+:yfx¿sf sfo{qmd / sd{rf/Lsf] Ifdtf ljsf;df ;xeflutf /xg] u/]sf] 5 . o; cy{df cGt/f{li6«o If]qdf ;d]t g]kfnsf] dxfn]vfk/LIfssf] sfof{nosf] /fd|f] klxrfg sfod ePsf] 5 .

;+ljwfg adf]lhd k|b]z :t/ / :yfgLo txsf] ;d]t k/LIf0fsf] lhDd]jf/L cfPkl5 k|b]z txdf sfof{no vf]Ng] of]hgf /x]sf] 5 . xfn ;+3, k|b]z / :yfgLo txdf sfo{ afF8kmfF8 ePsf] cj:yfdf k|b]z:t/df sfof{no vf]Ng] ljifodf yk 5nkmn / cWoog eO{/x]sf] 5 . o;k6s ;DdfggLo /fi6«kltHo"nfO{ k|ltj]bg k]z u/]s} lbg / ;dodf ;ft} k|b]z k|d'vnfO{ k|ltj]bg a'emfOof] . o; ;Gb{edf g]kfnsf] ;+ljwfg adf]lhd ;+3Lotf sfof{Gjogsf] ljifonfO{ d"t{?k lbg dxfn]vfk/LIfsn] cu|0fL e"ldsf lgjf{x u/]sf] 5 .

dxfn]vfk/LIfs ;+j}wflgs ?kdf :jtGq 5 . cGt/f{li6«o k|rng cg';f/ k|zf;sLo / ljQLo ?kdf :jtGqtf klg plQs} cfjZos 5 . cGt/f{li6«o k|rng cg';f/ dxfn]vfk/LIfssf cfˆg} sd{rf/L /xG5g\ . clxn] dxfn]vfk/LIfssf] sfof{nosf sd{rf/Lsf] g]kfn ;/sf/ dfkm{t k|zf;g eO{/x]sf] 5 . dxfn]vfk/LIfsf] sfof{nosf sd{rf/L oxLaf6 Joj:yfkg ul/g' kb{5 eGg] d]/f] wf/0ff /x]sf] 5 .

sfg"gL ;'wf/sf] ;DaGwdf n]vfk/LIf0f P]g, @)&% :jLs[t eO{ ;s]sf] 5 . ;f] P]gn] ;+3, k|b]z / :yfgLo tx nufot ;/sf/L lgsfox¿sf] n]vfk/LIf0fsf] ;DaGwdf :ki6

dfggLo dxfn]vfk/LIfsHo"sf] ;Gb]z===================================



Joj:yf u/] klg cem} 5'6\6} P]g adf]lhd :yfkgf ePsf s]xL ;fj{hlgs lgsfox¿sf] n]vfk/LIf0f dxfn]vfk/LIfssf] bfo/fdf cfPsf] 5}g . tL lgsfox¿sf] n]vfk/LIf0fnfO{ dxfn]vfk/LIfssf] bfo/fdf Nofpg' kg]{ b]lvG5 .

n]vfk/LIf0f P]g, @)&% cg';f/ cj dxfn]vfk/LIfsn] jflif{s k|ltj]bgsf] cltl/Qm h'g;'s} avt klg rn crn /fli6«o wgsf] gf]S;fgL ePsf] eGg] nfu]df tTsfn n]vfk/LIf0f u/L /fi6«klt / k|b]zsf] xsdf k|b]z k|d'v ;dIf k|ltj]bg k]z ug{ ;Sg] Joj:yf ePsf] 5 . o; Joj:yfn] /fli6«o dxTjsf ;fj{hlgs rrf{df cfPsf ljifox¿ 5gf}6 u/L n]vfk/LIf0f ug{ ;xh ePsf] 5 . To;}u/L sfo{d"ns / ;"rgf k|ljlw n]vfk/LIf0fnfO{ klg k|fyldstfdf /flvPsf] 5 .

o:t} ;fj{hlgs ;+:yfgx¿ / lgodgsf/L lgsfox¿sf] n]vfk/LIf0f / tL lgsfo dfkm{t lghL If]qsf] n]vfk/LIf0fdf ;d]t s]xL lgb]{zg hf/L ug'{ kg]{ b]lvPsf] 5 . To;tkm{ u[xsfo{ eO{/xs]f 5 . ;+ljwfg / n]vfk/LIf0f P]gn] lbPsf] clwsf/ k|of]u u/L cfufdL n]vfk/LIf0fsf] ljlw, tl/sf tyf k|lj|mofsf ;DaGwdf rfF8} g} cfjZos lgb]{zgx¿ hf/L ul/g]5 .

e"sDkn] 3/ Iflt ePkl5 s]xL :yfgdf ef8fdf / aa/dxnaf6 sfof{no ;~rfng ePsf] 5 . cgfdgu/df gofF ejg lgdf{0ffwLg cj:yfdf /x]sf] / xfn;Ddsf] k|ult ;Gtf]ifhgs 5 . t/ cem b|"t ultdf sfd u/L tf]lsPsf] ;do leq} ejg lgdf{0f sfo{ ;DkGg u/L pbfx/0f k|:t't ug{ ;DalGwt lgsfo / lgdf{0f Jofj;foLnfO{ ;d]t cg'/f]w ub{5' .

sd{rf/LnfO{ sfd ug]{ kof{Kt :yfg / jftfj/0fdf s]xL sl7gfO{ ePsf] 5 . :ynut n]vfk/LIf0fdf vl6g] sd{rf/LnfO{ ljz]if cfly{s ;'ljwf lbg ;lsPsf] 5}g . o;df s]xL ;'wf/ ug'{ kg]{ b]lvPsf] 5 . of]hgf cg';f/ kl/rflnt eO{ sfo{;Dkfbgdf ;xof]u eO{/x]sf]df cfd sd{rf/L ;fyLx¿sf] ;/fxgf ub}{ wGojfb JoQm ug{ rfxG5' .

sltko ;fj{hlgs lgsfosf sd{rf/Ln] ;/sf/L /fh:j tyf ;|f]t b'?kof]u / d:of}6 u/]sf 36gfdf slxn]sfxLF n]vfk/LIfs dfly klg bf]if nfUg] u/]sf] 5 . To;tkm{ ;hu x'g' h?/L 5 . c;n dg;fon] u/]sf] sfdsf] d ;w}+ lhDdf lnG5' . sfd ub}{ hfFbf x'g] :jefljs sdL– sdhf]/Lx¿sf] ;'wf/ ug{ eg] ;a}sf] ;fd"lxs k|lta4tf / ;f]cg';f/sf] Jojxf/ x'g cfjZos 5 .

cGTodf, ;+j}wflgs lhDd]jf/L cg';f/ n]vfk/LIf0f ;DkGg ug{ dfu{bz{g k|bfg ug'{ x'g] ;DdfggLo /fi6«kltHo"

tyf ;xof]u Pj+ ;dGjo ug'{ x'g] ;+3Lo ;+;b, k|b]z ;ef ;+j}wflgs lgsfo, ;a} txsf ;/sf/, ;fj{hlgs ;+:yf, n]vfk/LIf0f ;Nnfxsf/ ;ldlt, ljsf; ;fem]bf/, gful/s ;dfh, ;~rf/sdL{, cfdgful/s nufot ;a}df xflb{s cfef/ JoQm ug{ rfxG5' .

6+sdl0f zdf{, b+ufndxfn]vfk/LIfs

;DkfbsLo ==========

hGdMlj=;+=

!(($ cfiff9 @*

o; sfof{nosf n]vfk/LIf0f clwsf/L >L e'k]Gb|s'df/ a:g]tsf k"hgLo lktf eLdaxfb'/ a:g]tsf] c;fdlos

:juf{/f]x0f ePsf]df lbj+ut cfTdfsf] rL/ zflGtsf] sfdgf ub{} ;Dk"0f{ zf]s;GtKt kl/jf/k|lt xflb{s Pj+ efjk"0f{ ;dj]bgf k|s6 ub{5f}F . o; b'Mvb 38Ldf ;a}df w}o{wf/0f ug{] ;Sg]

zlQm k|bfg u?g\ egL O{Zj/;Fu k|fy{gf ub{5f} .

dxfn]vfkdxfn]vfk/LIfs 6+sdl0f zdf{, b+ufn/LIfs 6+sdl0f zdf{, b+ufntyftyf

dxfn]vfk/LIfsdxfn]vfk/LIfssf] sfof{no kl/jf/sf] sfof{no kl/jf/

:j= eLdaxfb'/ a:g]t:j= eLdaxfb'/ a:g]t

:juf{/f]x0fMlj=;+=

lj=;+=@)&^ h]i7 !!

efjk"0f{ >4f~hnL Pj+

xflb{s ;dj]bgf

xfd|f] nflu dxTjk"0f{ / ;sf/fTds /x]sf] 5 eg] n]vfk/LIf0f k|lt ;/f]sf/jfnfsf] a9\bf] ck]Iff k'/f ug'{ cfkm}+df r'gf}ltk"0f{ 5 . pQm r'gf}ltsf] ;fdgf ug{ sfof{nosf] ;+u7gfTds, Joj:yfksLo, sfo{ut Pj+ Jojxf/ut kIfdf lg/Gt/ ;'wf/ x'g cfjZos 5 . o; ;Gbe{df n]vfk/LIf0fnfO{ yk Jojl:yt, of]hgfa4 / k"jf{g'dfgof]Uo agfpg dxfn]vfk/LIfssf] ^ jif]{ sfo{of]hgf sfof{Gjogdf /x]sf] 5 .

cGTodf, dxfn]vfk/LIfssf] sfd–sf/afxLnfO{ k|efjsf/L, ljZj;gLo / u'0f:t/Lo agfpg ;/f]sfjfnfaf6 ;bf em}F /rgfTds ;Nnfx, ;'emfj Pj+ ;xof]usf] ck]Iff u/]sf 5f}F .



#! h]i7, @)&^

dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufn / ;+3Lo ;/sf/sf ;lrj -n]vf pQ/bfoL clws[t_ x¿aLr cfly{s jif{ @)&%÷&^ sf] n]vfk/LIf0f, ;f]sf] bfo/fdf ;dfj]z ug'{kg]{ ;Defljt d'Vo ljifox? tyf ;du| ljQLo cg'zf;g nufotsf ljifodf dxfn]vfk/LIfssf] sfof{no, aa/dxndf 5nkmn ;DkGg eof] . pQm 5nkmndf dxfn]vf lgoGqs, ljleGg dGqfnosf k|ltlglw / dxfn]vfk/LIfssf] sfof{nosf kbflwsf/Lx? ;d]tsf] pkl:ylt /x]sf] lyof] .

5nkmndf dfggLo dxfn]vfk/LIfsHo"n] dxfn]vfk/LIfssf] jflif{s, ;dli6ut / O{sfOut n]vfk/LIf0f of]hgfsf] th{'dfb]lv k|ltj]bg r/0f;Dd ;/f]sf/jfnfsf] ;xeflutf clej[l4 u/L n]vf pQ/bfoL clws[t ;lxt ;DalGwt kbflwsf/Lsf] lhDd]jf/L / hjfkmb]lxtfdf clej[l4 u/fpg] gLlt sfof{nosf] /x]sf] atfpg' eof] . ;f] qmddf pxfFn] n]vfk/LIf0f k|ltj]bgsf] u'0f:t/Lotf, k|efjsfl/tf tyf ljZj;gLotfdf clej[l4 x'g] tyf cfkm' / cGtu{tsf lgsfoaf6 ;Dkflbt sfo{ / ;]jf k|jfx k|ltsf] lhDd]jf/L s'zntfk"j{s lgjf{x ug{ ;DalGwt lgsfo yk cu|;/ x'g] ck]Iff ug'{eof] .

5nkmnsf qmddf ;DalGwt dGqfnosf n]vf pQ/bfoL clws[tx¿n] n]vfk/LIf0f ubf{ ;dfj]z ug'{kg]{ ljifo, dGqfno / cGtu{tsf lgsfosf] ;]jfk|jfx l:ylt, /fh:j cfDbfgL / ah]6 vr{df x'g] ;Defljt hf]lvd tyf ljutsf] n]vfk/LIf0f k|ltj]bgdf ;dfj]z Joxf]/fx¿ ;DaGwdf cfˆgf] egfO{ /fVg' ePsf] lyof] . ;f] qmddf ;+3, k|b]z / :yfgLo ;/sf/sf] sfo{If]qdf /x]sf sfg"gL hl6ntf tyf gLltut c:ki6tfsf ljifodf ;d]t 5nkmn ePsf] lyof] . sfo{qmddf ;xefuL n]vf pQ/bfoL clws[tx?n] n]vfk/LIf0f sfo{df cfjZos ;xof]u ub}{ ;f]af6 k|fKt x'g] ;'emfj sfof{Gjogdf ;d]t cfkm'x? uDeL/ /x]sf] atfpg' eof] . ;f] cj;/df dxfn]vf lgoGqs >L ;"o{k|;fb uf}tdHo"n] cfGtl/s n]vfk/LIf0fdf ;+nUg hgzlQmsf] Ifdtf ljsf; u/L o;nfO{ yk k|efjsf/L / glthfd'vL agfpg] ;DaGwdf cfjZos sfg"gL tyf ;+u7gfTds ;'wf/ ug{ nfluPsf] hfgsf/L u/fpg' eof] .

# h]i7, @)&^

dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"sf] pkl:yltdf cfly{s jif{ @)&%÷&^ df ;+3Lo ;/sf/sf vf/]h ePsf / k|b]z tyf :yfgLo txdf x:tfGt/0f ePsf sfof{nosf] n]vfk/LIf0f ug]{ ;DaGwdf 5nkmn ;DkGg eof] . pQm 5nkmndf ;+3Lo ;/sf/sf !@ j6f dGqfnosf n]vf pQ/bfoL clws[t, dxfn]vf lgoGqs sfof{nosf k|ltlglw nufotsf kbflwsf/Lx¿sf] ;xeflutf /x]sf] lyof] .

;f] qmddf dfggLo dxfn]vfk/LIfsHo"n] ;DalGwt dGqfno jf ljefun] ;+3Lo ;/sf/ cGtu{t ePsf plNnlvt sfof{nosf] ljj/0f / tL lgsfoaf6 cfly{s jif{ @)&%÷&^ df vr{ ePsf] /sdsf] n]vfk/LIf0f @)&^ c;f/ d;fGtleq ;DkGg ug{ dxfn]vfk/LIfssf] sfof{no tof/ /x]sf] hfgsf/L u/fpg' eof] . To;}u/L xfn dxfn]vfk/LIfssf] jflif{s n]vfk/LIf0f of]hgf / jflif{s n]vfk/LIf0f sfo{tflnsf tof/Lsf] qmddf /x]sf] hgfpFb} lgs6 eljiodf x'g uO{/x]sf] :ynut n]vfk/LIf0f sfo{df dGqfno / cGtu{tsf lgsfoaf6 cfjZos ;xof]u tyf ;dGjosf nflu cg'/f]w ;d]t ug'{eof] .

5nkmndf dfggLo dxfn]vfk/LIfsHo"n] ut ljut jif{sf] afFsL a]?h" km\5\of}{6df ;lqmo e"ldsfsf] ck]Iff ub}{ lhNnf l:yt vf/]h ePsf jf k|b]z tyf :yfgLo txdf x:tfGt/0f ePsf sfof{nosf] a]?h" km5\of}{6df ;d]t vr{;Fu ;DalGwt n]vfpQ/bfoL clws[tn] g} lhDd]jf/ x'g'kg]{ Joxf]/f :ki6 kfg'{eof] . sfo{qmddf ;xefuL n]vfpQ/bfoL clws[tx¿n] cfˆgf] dGqfnosf] dftxtaf6 vf/]hLdf k/]sf / k|b]z tyf :yfgLo txdf x:tfGt/0f ePsf lgsfosf] ljj/0f ;lxt] egfO{ /fVg'ePsf] lyof] .

n]vf pQ/bfoL clws[t;“u 5nkmn

h]i7 dlxgfsf sfof{no ultljlw

dfggLo dxfn]vfk/LIfsHo" / 5nkmndf ;xefuL n]vfpQ/bfoL clws[t nufotsf kbflwsf/Lx? .



* h]i7, @)&^

;DdfggLo /fi6«kltHo"af6 g]kfnsf] ;+ljwfgsf] wf/f @$)-@_ adf]lhd ldlt @)&$÷)@÷)* df g]kfnsf] dxfn]vfk/LIfsdf lgo'Qm x'g' ePsf dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"n] sfo{ef/ ;DxfNg'ePsf] ldlt @)&^÷)@÷)& df b'O{ jif{ k"/f ePsf] 5 . o; cjlwdf ePsf ;'wf/sf k|d'v If]q / ;Dkflbt d'Vo sfo{x¿ b]xfo adf]lhd 5g\ M

!= ;+u7g ;+/rgf / b/aGbL• g]kfnsf] ;+ljwfg / k|rlnt sfg"g adf]lhd ;+3,

k|b]z / :yfgLo tx ;d]tsf] n]vfk/LIf0f ug{ / k|b]z:t/;Dd sfof{no :yfkgf ug]{ k|of]hgsf nflu Joj:yfkg ;j]{If0f tyf gofF ;+u7g ;+/rgf g]kfn ;/sf/ -dlGqkl/ifb\_ af6 ldlt @)&% cfiff9 #@ ut] :jLs[t ePsf] .

• :jLs[t ;+u7g ;+/rgf cg';f/ sfof{nosf] s'n sd{rf/L b/aGbL ;+Vof $$* af6 j[l4 eO{ ^!$ k'u]sf] .

• :jLs[t ;+u7g ;+/rgf cg';f/ dxfn]vfk/LIfssf] sfof{nodf pk–dxfn]vfk/LIfssf] g]t[Tjdf $ n]vfk/LIf0f ljefu, gfoj–dxfn]vfk/LIfssf] g]t[Tjdf # k|fb]lzs ;lxt !$ n]vfk/LIf0f dxflgb]{zgfno / dfggLo dxfn]vfk/LIfsHo"sf] ;lrjfno ;lxt $) j6f lgb]{zgfnox¿ /xg] Joj:yf ePsf] .

@= sfg"gL tyf gLltut Joj:yf• g]kfnsf] ;+ljwfg cg';f/ n]vfk/LIf0f sfg"gnfO{

;dofg's'n agfpg n]vfk/LIf0f P]g, @)&% ;DdfggLo /fi6«kltHo"af6 k|df0fLs/0f eO{ ldlt @)&% r}q !% ut] /fhkqdf k|sfzg ePsf] 5 . pQm P]gdf yk ul/Psf s]xL dxTjk"0f{ Joj:yfx¿ b]xfo adf]lhd 5g\ M

s_ ;fljssf] n]vfk/LIf0f P]g, @)$* df n]vfk/LIf0f ug]{ ljifox¿ !( j6f /x]sf]df xfnsf] n]vfk/LIf0f P]g, @)&% sf] bkmf * df n]vfk/LIf0f ug]{ !@ ljifox¿ yk eO{ #! j6f k'u]sf] .

v_ P]gsf] bkmf (-@_ cg';f/ dxfn]vfk/LIfsn] pko'Qm 7fg]df cfˆgf] sfo{If]q leqsf] s'g} kbflwsf/Ln] ljQLo hjfkmb]lxtf axg u/], gu/]sf] ;DaGwdf n]vfk/LIf0fsf dfGo l;4fGt adf]lhd k/LIf0f ug{ ;Sg] .

u_ P]gsf] bkmf !*-!_ cg';f/ dxfn]vfk/LIfsn] cfkm}n] ;Dkfbg ug'{kg]{ sfdsf nflu cfjZostf cg';f/ ;+3 tyf k|b]zdf sfof{no :yfkgf ug{ ;Sg] .

3_ P]gsf] bkmf !(-$_ cg';f/ dxfn]vfk/LIfsn] k|To]s

jt{dfg dxfn]vfk/LIfssf] b'O{ jif{sf] cjlwdf ;Dkflbt k|d'v sfo{x¿k|b]zsf] sfd sf/afxL ;DaGwdf cnu cnu jflif{s k|ltj]bg tof/ u/L ;DalGwt k|b]z k|d'v ;dIf k]z ug{ ;Sg] / pkbkmf -$_ adf]lhd k]z u/]sf] k|ltj]bg d'VodGqL dfkm{t\ k|b]z ;efdf k]z x'g] .

ª_ P]gsf] bkmf !(-^_ cg';f/ rn jf crn /fli6«o ;DklQsf] 7"nf] xflg–gf]S;fgL ePsf] jf tTsfn} sf/afxL gu/] To:tf] xflg–gf]S;fgL x'g ;Sg] b]lvPdf dxfn]vfk/LIfsn] h'g;'s} a]nf To:tf] sf/f]af/sf] n]vfk/LIf0f u/L /fi6«klt jf k|b]z k|d'v ;dIf k|ltj]bg k]z ug{ ;Sg] .

r_ P]gsf] bkmf @) cg';f/ :yfgLo txsf] n]vfk/LIf0f ;DkGg u/L cnu cnu n]vfk/LIf0f k|ltj]bg hf/L ug{ ;Sg] tyf pQm k|ltj]bg :yfgLo txsf] k|rlnt sfg"g adf]lhd ufpF;ef jf gu/;efdf k]z u/L 5nkmn ug'{kg]{ .

5_ o;sf cnfjf P]gdf ljljw ljifo / ;fdlos n]vfk/LIf0f, cg'bfg / ;xfotfsf] n]vfk/LIf0f, dxfn]vfk/LIfsn] lgb]{zg lbg ;Sg], sf/afxLsf n]vL k7fpg ;Sg], pTs[i6 sfo{ ;Dkfbg ug]{ sd{rf/LnfO{ k'/:sf/ lbg ;Sg], clwsf/ k|Tofof]hg, lgod agfpg ;Sg] tyf dfgb08 jf lgb]{lzsf hf/L ug{ ;Sg] nufotsf yk Joj:yfx¿ ePsf] .

• n]vfk/LIf0f;Fu ;DalGwt sfg"gL tyf gLltut kIfdf ;'wf/ ug{] ;DaGwdf dfggLo dxfn]vfk/LIfsHo"sf] ldlt @)&^ j}zfv @# ut]sf] lg0f{ofg';f/ n]vfk/LIf0f lgodfjnLsf] d:of}bf ;ldlt, n]vfk/LIf0f ;]jfsf sd{rf/Lsf] ;]jf zt{ ;DaGwL lgodfjnL d:of}bf ;ldlt, n]vfk/LIf0f ;]jfsf sd{rf/Lsf] k'/:sf/ ;DaGwL sfo{ljlwsf] d:of}bf ;ldltsf] u7g ul/Psf]df pQm ;ldltx¿ tf]lsP adf]lhd d:of}bf tof/ ug{ lqmofzLn /x]sf 5g\ .

• n]vfk/LIf0fsf] u'0f:t/ ;'wf/, Ifdtf ljsf;, ;+u7gfTds ;'wf/ nufot;Fu ;DalGwt !!) lqmofsnfkx¿ ;dfj]z u/L NofOPsf]] dxfn]vfk/LIfssf] ^ jif]{ sfo{of]hgf -@)&$–@)*)_ sfof{Gjogdf /x]sf] .

• :yfgLo txsf] n]vfk/LIf0f ;DaGwL lgb]{lzsf, @)&$ nfO{ cBfjlws ug]{ sfo{ clGtd r/0fdf k'u]sf] .

• o;}u/L ;fj{hlgs lgdf{0f, ;xeflutfTds n]vfk/LIf0f, ;fdlos n]vfk/LIf0f, ;fj{hlgs ;+:yfg nufot cGo ljifout If]qsf n]vfk/LIf0f dfu{bz{g / dfgb08 cBfjlws / th'{df ug]{ sfo{ eO{/x]sf] .

#= ef}lts k"jf{wf/ tyf ;|f]t ;fwg• ;DdfggLo /fi6«klt >LdtL ljBfb]jL e08f/LHo"af6

ldlt @)&$ d+l;/ !* ut] lznfGof; ePsf]



sf7df8f+}, cgfdgu/l:yt sfof{no ejgsf] aflx/L ;+/rgf lgdf{0f sfo{ ;DkGg eO{ xfn;Dd sl/a ^% k|ltzt ef}lts k|ult ePsf] .

• o; cjlwdf sfof{nodf yk !@ rf/ kfª\u|] / %) b'O{ kfª\u|] u/L hDdf ^@ ;jf/L ;fwgx¿ k|fKt u/L ;~rfngdf cfPkZrft\ sfof{nosf] b}lgs sfo{ ;~rfngdf ;xhtf ePsf] .

$= cfGtl/s sfo{ k|0ffnL • ;jf]{Rr n]vfk/LIf0f ;+:yfsf] k]zfut d"No / dfGotfsf]

cfwf/df j:t'lgi7tf, ljZj;gLotf, k]zfut dof{bf tyf Jofj;flos sfo{ ;+:s[ltsf] ljsf;sf nflu n]vfk/LIf0f of]hgf th'{df, sfof{Gjog / k|ltj]bg k|0ffnL;Fu ;DalGwt ;d:of ;dfwfgsf] sfo{nfO{ lg/Gt/tf lbO{Psf] .

• n]vfk/LIf0fdf b]lvPsf] sfo{ af]em, hf]lvd, hgzlQm, Ifdtf ;d]tsf cfwf/df cfufdL jif{ b]lv hf]lvddf cfwfl/t n]vfk/LIf0f k2ltsf] cjnDag ug]{ nIo cg';f/ dxfn]vfk/LIfssf] jflif{s n]vfk/LIf0f of]hgf th'{dfsf] sfo{ eO{/x]sf] .

• n]vfk/LIf0fsf] u'0f:t/ / ljZj;gLotf clej[l4 ub}{ glthfd"ns agfpg sfo{d"ns, ljz]if, ;"rgf k|ljlw n]vfk/LIf0fnfO{ qmdzM j[l4 ub}{ hfg] gLlt cjnDjg ul/Psf] .

• k"0f{:jfldTjsf ;+ul7t ;+:yfx¿sf] n]vfk/LIf0f ug{ cfjZos Ifdtf clej[l4 u/L sfof{nosf sd{rf/Laf6 n]vfk/LIf0f ;DkGg ug]{ gLlt cg';f/ xfn lgodgsf/L lgsfosf] n]vfk/LIf0f cfˆg} sd{rf/Laf6 ul/Psf] .

• n]vfk/LIf0fsf] u'0f:t/ clej[l4 ug{ o;sf] cg'udg, u'0f:t/ lgoGq0f / cfZj:ttfsf] sfo{nfO{ ljz]if k|fyldstfdf /flvPsf] .

• n]vfk/LIf0f k|ltj]bg hf/L ug'{k"j{ ;DalGwt ;'k/Lj]Ifs tyf u'0f:t/ cfZj:ttf lgb]{zgfnoaf6 Pre-issuance / Post-issuance cfZj:ttf k'g/fjnf]sg ug{] gLlt sfof{Gjogdf NofOPsf] .

• sfo{d"ns n]vfk/LIf0fsf nflu cfjZos ;"rgf ;+sng, n]vfk/LIf0f of]hgf th'{df, sfof{Gjog, k|ltj]bg tof/L, k|ltj]bgsf] ;Dk|]if0f / cg'udg sfo{df gful/s ;dfh tyf ;/f]sf/jfnfsf] ;xeflutfnfO{ k|fyldstf lbOPsf] .

%= ;+:yfut ;'b[9Ls/0f

• n]vfk/LIf0fsf If]qdf ;xof]u ug{ tyf dxfn]vfk/LIfssf] ^ jif]{ sfo{of]hgfsf] sfof{Gjogsf nflu ljZj a}+ssf] ;xof]udf ?=$) s/f]8 vr{ ug]{ u/L dxfn]vfk/LIfssf] sfof{nosf] ;+:yfut ;'b[9Ls/0f cfof]hgf ldlt @)&% cfiff9 !# b]lv sfof{Gjogdf cfPsf] .

• tLg jif{sf] nflu ;~rfng x'g] pQm cfof]hgf cGtu{t d'Vo ?kdf n]vfk/LIf0f dfgb08df ;d;fdlos ;'wf/ ug]{, n]vfk/LIf0fnfO{ yk k|efjsf/L / u'0f:t/Lo agfpg], sd{rf/Lsf] sfo{ Ifdtf clej[l4 ug]{, ;"rgf k|ljlw k|0ffnLdf cfwfl/t ljB'tLo n]vfk/LIf0f k4ltsf] k|j4{g ug]{, n]vfk/LIf0fdf gful/s ;xeflutfsf] clej[l4 ug]{ nufotsf lqmofsnfkx¿ ;dfj]z ul/Psf] .

• cfof]hgfsf] klxnf] r/0f cGtu{t sfof{nosf] b}lgs sfo{ ;~rfngsf nflu cTofjZos ;"rgf k|ljlw;Fu ;DalGwt Nofk6k, sDKo'6/, lk|G6/ vl/b ug]{ tyf cfof]hgf cGtu{tsf d'Vo lqmofsnfksf] sfof{Gjog ug{ k/fdz{bftf 5gf}6 ug]{ sfo{ clGtd r/0fdf /x]sf] .

^= hgzlQm tyf Ifdtf ljsf;• sd{rf/L Ifdtf ljsf;sf nflu cfGtl/s tflnd

tyf :jb]zL sfo{qmddf sd{rf/Lsf] ;xeflutf u/fpg] sfo{nfO{ lg/Gt/tf lbO{Psf] .

• @ jif{sf] cjlwdf ##^ sd{rf/Ln] ljleGg :jb]zL tflnd÷;]ldgf/÷uf]i7Ldf ;xeflutf hgfPsf .

• o; cjlwdf n]vfk/LIf0f;Fu ;DalGwt j}b]lzs tflnd, uf]i7L tyf sfo{qmdx¿df !&@ hgf sd{rf/L ;xefuL ePsf .

• ldq/fi6« rLgaf6 @ sd{rf/L n]vfk/LIf0f ljifo / ! sd{rf/L ldq/fi6« blIf0f sf]l/ofaf6 :gftsf]Q/ tx ptL0f{ eO{ :jb]z lkmtf{ ePsf 5g\ eg] @ sd{rf/L ldq/fi6« rLgdf pRr lzIff cWoog/t /x]sf .

• To;}u/L cGo j}b]lzs cWoog cGtu{t ldq/fi6« hfkfgdf @ sd{rf/L cWoog/t /x]sf .

&= ljQLo cg'zf;g / hjfkmb]lxtf • g]kfn ;/sf/sf ;lrj, ljefuLo k|d'v / Ps

ca{eGbf a9L /sdsf] cfof]hgf k|d'v h:tf kbdf ljz]if lhDd]jf/L lbFbf dxfn]vfk/LIfssf] sfof{noaf6 ljQLo cg'zf;g kfngfsf] ljj/0f lnO{ ljQLo hjfkmb]lxtf kfngf:t/ ;d]tsf] cfwf/ lng] k2lt sfof{Gjogdf cfPsf] .

• ljQLo hjfkmb]lxtfsf] d"Nof+sg u/L sfof{no / lhDd]jf/ kbflwsf/Lsf] juL{s/0f u/L n]vfk/LIf0f k|ltj]bgdf ;dfj]z ug]{ sfo{sf] z'?jft\ ePsf] .

• lgsfout ?kdf a]?h" l;h{gf ug]{ lhDd]jf/ n]vf pQ/bfoL clws[t / ;fj{hlgs ;+:yfgsf k|d'vnfO{ hjfkmb]xL agfpg lghsf] gfd / sfo{ cjlw ;lxtsf] k|ltj]bg ;fj{hlgs ul/Psf] .

• ljut jif{b]lv n]vfk/LIf0f aSof}tf /x]sf ;fj{hlgs ;+:yf, sfof{no / lgsfosf] n]vfk/LIf0f ;DkGg ug]{ sfo{nfO{ k|fyldstfdf /flvPsf] / n]vfk/LIf0f gu/fpg] pk/ sf/afxL ug{ kqfrf/ ul/Psf] .

*= ;+:yfut ;DaGw • ;DdfggLo /fi6«klt >LdtL ljBfb]jL e08f/LHo"sf]



;d'kl:yltdf dxfn]vfk/LIfssf] sfof{nosf] %( cf}F / ^) cf}F jflif{sf]T;j sfo{qmd ;DkGg ul/Psf] .

• ;DdfggLo /fi6«kltHo", ;DdfggLo k|wfgdGqLHo", ;DdfggLo k|wfgGofowLzHo", ;+3Lo ;+;b k|ltlglw ;efsf ;DdfggLo ;efd'vHo", /fli6«o ;efsf ;DdfggLo cWoIfHo" nufotsf kbflwsf/Lx¿;Fu 5nkmn u/L k|fKt ;'emfj ;d]tnfO{ Wofg lbO{ n]vfk/LIf0fsf] of]hgf th'{df / sfof{Gjog ul/Psf] .

• ;ft j6} k|b]zsf dfggLo k|b]z k|d'vHo"x¿, dfggLo d'VodGqL tyf dGqLHo"x¿, k|b]z;efsf dfggLo ;efd'v / pk–;efd'vHo"x¿ tyf k|b]z ;efsf dfggLo ;b:oHo"x¿ nufot ;+3, k|b]z / :yfgLo txsf n]vfpQ/bfoL clws[t, sfof{no k|d'v tyf n]vf k|d'v, ;fj{hlgs ;+:yfgsf kbflwsf/L ;d]t;Fu n]vfk/LIf0f / o;sf ljljw kIfdf 5nkmn ul/Psf] .

• o; jif{ ljleGg !% lhNnfdf #^ j6f cGtlqm{of sfo{qmd dfkm{t\ sl/a % xhf/ ;/f]sf/jfnf kbflwsf/LnfO{ n]vfk/LIf0fsf ljljw ljifodf hfgsf/L u/fpFb} k|ToIf 5nkmn ul/Psf] .

• dxfn]vfk/LIfssf] jflif{s k|ltj]bg;Fu ;DalGwt ljifosf] 5nkmn tyf cGtlqm{ofsf nflu ;+3Lo ;+;bsf] ;fj{hlgs n]vf ;ldltdf sfof{nosf tkm{af6 lg/Gt/ ;xeflutf hgfOPsf] .

• n]vfk/LIf0f, o;sf ljljw kIf / k|b]z ;fj{hlgs n]vf ;ldltsf] e"ldsf ;DaGwdf k|To]s k|b]zsf ;fj{hlgs n]vf ;ldltsf ;efklt / cGo ;b:o;Fu 5nkmn tyf cGt/lqmof dfkm{t\ sfo{ If]qdf :ki6tf sfod ub}{ ;dGjofTds e"ldsf lgjf{x ul/Psf] .

• ;+j}wflgs lgsfo, n]vfk/LIf0f ;Nnfxsf/ ;ldlt, gful/s ;dfh tyf o; If]qdf lqmofzLn ;+:yfx¿;Fu ;xsfo{ ug]{ gLlt cjnDjg ul/Psf] .

• leotgfdsf] xgf]O{df ePsf] Pl;ofnL ;jf]{Rr n]vfk/LIf0f ;+:yf -P;f];fO{_ sf] !$ cf}F ;fwf/0f ;efaf6 g]kfn ;g\ @)!* b]lv # jif{sf nflu uelg{ª af]8{sf] ;b:odf k'gM lgjf{lrt ePsf] .

• cGo b]zsf ;jf]{Rr n]vfk/LIf0f ;+:yfx¿ tyf o; If]qdf lqmofzLn cGt/f{li6«o lgsfox¿;Fu låkIfLo ;DaGw sfod u/L cfk;L lxt / Ifdtf ljsf;sf sfo{df k|fyldstf lbOPsf] .

(= ;"rgf tyf ;~rf/ • dxfn]vfk/LIfssf] jflif{s k|ltj]bg ;DdfggLo

/fi6«klt;dIf k]z eP kZrft\ kqsf/ ;Dd]ng u/L ljleGg dfWodaf6 k|ltj]bg ;fj{hlgs ug]{ ul/Psf] .

• sfof{nosf sfd–sf/afxL / ultljlwx¿ af/] hfgsf/L u/fpg k|]; lj1lKt dfkm{t ;"rgf k|jfx ug]{ ul/Psf] .

• ljQLo cg'zf;g / n]vfk/LIf0f;Fu ;DalGwt ljljw ljifodf o; If]qsf lqmofzLn kqsf/nfO{ k|lzIf0f lbOPsf] .

• n]vfk/LIf0f;Fu ;DalGwt ljifo, u'gf;f / cGo lqmofsnfk af/] ;/f]sf/jfnfnfO{ hfgsf/L u/fpg lhNnf:t/;Dd ;fj{hlgs ;"rgf ;Dk|]if0f tyf cGtlqm{of sfo{qmdx¿ ;+rfng ul/Psf] .

• n]vfk/LIf0f / ljQLo hjfkmb]lxtf ;DaGwL ultljlwx¿ ;dfj]z u/L lgoldt ?kdf n]vfk/LIf0f a'n]l6g, n]vfk/LIf0f klqsf, jflif{s k|ult k|ltj]bg, ;"rgfd"ns a|f];/ k|sfzg / ljt/0f nufot 6]lnlehg sfo{qmd ;~rfng ul/Psf] .

!)= n]vf 9fFrf / kmf/fd• k|b]z tyf :yfgLo txsf ;+/rgfdf ;d]t cg's"n

x'g] u/L dxfn]vf lgoGqssf] sfof{non] ;+zf]wg tyf kl/dfh{g u/L cy{ dGqfno dfkm{t k]; u/]sf] PsLs[t cfly{s ;+s]t tyf juL{s/0f / JofVof, @)&$ / g]kfn ;fj{hlgs If]q n]vfdfgdf cfwfl/t ljQLo k|ltj]bgsf] 9fFrf -d=n]=k=kmf=g+= @!) -s_ tyf d=n]=k=kmf=g+= @!) -v_ dxfn]vfk/LIfsaf6 qmdzM ldlt @)&% efb| % / ldlt @)&% dfu{ ( df :jLs[t eO{ sfof{Gjogdf cfPsf] .

• ;+3Lotf sfof{Gjogsf] l;nl;nfdf ;+3, k|b]z / :yfgLo txsf] cfly{s sf/f]af/ nufotsf b}lgs sfo{ ;~rfngsf nflu dxfn]vf lgoGqssf] sfof{non] k]z u/]sf n]vf 9fFrf tyf kmf/fdx¿ dggLo dxfn]vfk/LIfsHo"af6 @)&^ h]i7 !( ut] :jLs[t ePsf] .

!!= jflif{s n]vfk/LIf0f k|ltj]bg• o; cjlwdf g]kfnsf] ;+ljwfgsf] wf/f @($ adf]lhd

;DdfggLo /fi6«kltHo";dIf dxfn]vfk/LIfssf] %% cf}F -cf=j= @)&#÷&$_ / %^ cf}F -cf=j= @)&$÷&%_ jflif{s k|ltj]bg k]z ul/Psf] .

• %^ cf}F jflif{s k|ltj]bg ;+3Lotf sfof{Gjog kZrft\ tLg} tx -;+3, k|b]z / :yfgLo tx_ sf] ;/sf/sf] PsLs[t ?ksf] klxnf] k|ltj]bg ePsf] .

• ;fj{hlgs lgsfoaf6 ;Dkflbt sfo{sf] :jtGq / lgikIf d"Nof+sg u/L ;/f]sf/jfnfnfO{ ;';"lrt u/fpg] p2]Zon] jflif{s k|ltj]bgsf ;f/e"t ljifo ;dfj]z u/L ;f/f+z ;d]t tof/ ul/Psf] .

• cfly{s jif{ @)&$÷&% sf] k|b]z ;/sf/ tyf dftxtsf lgsfosf] n]vfk/LIf0f u/L k|yd k6s k|b]zut ?kdf tof/ ul/Psf] jflif{s k|ltj]bg ;ft j6} k|b]zsf k|b]z k|d'vHo" ;dIf k]z ul/Psf] .

• :yfgLo txsf] cfly{s sf/f]af/sf] n]vfk/LIf0f u/L cfly{s jif{ @)&#÷&$ df &#* / @)&$÷&% df &$& :yfgLo txsf] 5'§f5'6} n]vfk/LIf0f k|ltj]bgx¿ hf/L ul/Psf] .

• sfo{d"ns n]vfk/LIf0f ;DkGg ul/Psf lgsfosf] 5'6\6f 5'6\6} k|ltj]bg ;dfj]z u/L sfo{d"ns n]vfk/LIf0f k|ltj]bg hf/L ul/Psf] .



% h]i7, @)&^

dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"sf] pkl:yltdf dxfn]vfk/LIfssf] sfof{noaf6 x'g] sfo{d"ns n]vfk/LIf0fdf gful/s ;dfhsf ;+:yfx¿sf] ;xeflutf ;DaGwL] ;dLIff uf]i7L ;DkGg eof] . uf]i7Ldf dxfn]vfk/LIfssf] sfof{nosf sd{rf/L, ljZj a}+ssf k|ltlglw, ljleGg lhNnf l:yt gful/s ;dfhsf k|ltlglwx¿, ;~rf/sdL{ nufotsf] ;xeflutf lyof] .

sfo{qmdnfO{ ;Daf]wg ub{} dfggLo dxfn]vfk/LIfsHo"n] n]vfk/LIf0fsf nflu cfjZos ;"rgf ;+sng, n]vfk/LIf0f of]hgf th'{df, sfof{Gjog, k|ltj]bg tof/L / k}/jLsf] sfo{df gful/s ;dfhsf] dxTjk"0f{ e"ldsf /xg] atfpg' eof] . ;f] qmddf pxfFn] ;fj{hlgs vr{, ;]jf k|jfx / Jojxf/sf] lgu/fgL u/L ;fj{hlgs lgsfoaf6 x'g] sfo{nfO{ glthfd'vL agfpg gful/s n]vfk/LIfssf] ;+Vof / Ifdtf a9fpFb}] nUg] sfof{nosf] p2]Zo /x]sf] atfpg' eof] .

;dLIff uf]i7Ldf sfo{d"ns n]vfk/LIf0fdf gful/s ;dfhsf ;+:yfx¿sf] xfn;Ddsf] ;xeflutf sfo{sf] k|ult ;dLIff ub}{ cfufdL lbgdf o;sf] kl/rfng, of]Uotf, Ifdtf, ;xsfo{sf If]qx¿ tyf lhNnf:t/df n]vfk/LIf0f k|ltj]bgsf] ax; k}/jL nufotsf ljifodf 5nkmn ePsf] lyof] . sfof{Gjogdf NofOPsf] ;fj{hlgs vr{sf] pRrtd nfe l;h{gf ug]{ p2]Zo ;lxtsf] o; cjwf/0ffn] /fHosf gLlt tyf sfo{qmdsf] k|efjsf/L sfof{Gjogdf ;d]t ;xof]u k'Ug] ck]Iff ul/Psf] 5 .

n]vfk/LIf0fdf gful/s ;dfhsf] ;xeflutf ljifos ;dLIff uf]i7L

uf]i7Ldf ;xefuL sd{rf/L, gful/s ;dfhsf k|ltlglw tyf ;~rf/sdL{x? .

@( j}zfv, @)&^

dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"sf] cWoIftfdf n]vfk/LIf0f ;Nnfxsf/ ;ldltsf] !# cf}F a}7s dxfn]vfk/LIfssf] sfof{no, aa/dxndf ;DkGg eof] . pQm a}7sdf dxfn]vfk/LIfssf] %^ cf}F jflif{s k|ltj]bgsf] ;dLIff, hf]lvddf cfwfl/t n]vfk/LIf0f k2lt / cfufdL

jif{sf] n]vfk/LIf0fdf ;d]6\g'kg]{ ;fj{hlgs dxTjsf ljifox¿ nufot ljljw kIfdf 5nkmn ePsf] lyof] .

a}7sdf dfggLo dxfn]vf k/LIfsHo"n] ;ldltsf kbflwsf/LnfO{ dxfn]vfk/LIfssf] %^ cf}F jflif{s k|ltj]bgdf ;dfj]z ePsf k|d'v ljifox¿ cfGtl/s lgoGq0f, lhDd]jf/L / hjfkmb]lxtf, ah]6 cg'zf;g, ;]jf k|jfx Joj:yfkg, ;fj{hlgs vl/b, cfof]hgf Joj:yfkg, k|b]z tyf

:yfgLo tx Joj:yfkg, ;+:yfg ;+rfng ;DaGwdf ;+lIfKt Joxf]/fx¿ hfgsf/L u/fpg' ePsf] lyof] .

a}7sdf pkl:yt ;ldltsf kbflwsf/Lx¿n] jflif{s k|ltj]bgdf cf+}NofOPsf ljifo÷Joxf]/fx¿ k|;+zgLo /x]sf tyf k|:t't ;'emfjsf] sfof{Gjogaf6 ;fj{hlgs k|zf;gdf

j}zfv dlxgfsf sfof{no ultljlw

n]vfk/LIf0f ;Nnfxsf/ ;ldltsf] !# cf}“ a}7s ;DkGg

a}7sdf ;xefuL x'Fb} dfggLo dxfn]vfk/LIfsHo" / n]vfk/LIf0f ;Nnfxsf/ ;ldltsf kbflwsf/Lx? .



ljQLo cg'zf;g sfod ug{ / ;]jf k|jfxnfO{ k|efjsf/L agfpg ;xof]u k'Ug] ck]Iff ug'{eof] . ;f] qmddf pxfFx¿n] ;+3Lo ;+;bsf] ;fj{hlgs n]vf ;ldltdf dxfn]vfk/LIfssf] k|ltj]bg pk/ lgoldt 5nkmnsf] jftfj/0f l;h{gf ug{ cfjZos ;dGjo ug]{ tyf k|ltj]bg sfof{Gjog cj:yf ;DaGwdf lg/Gt/ d"Nofª\sg ug'{kg]{ s'/fdf hf]8 lbg'eof] .

;b:ox¿n] n]vfk/LIf0fdf b]lvPsf] sfo{af]em, hf]lvd, pknAw hgzlQm / ltgsf] Ifdtf nufotsf kIfdf ljrf/ u/L hf]lvddf cfwfl/t n]vfk/LIf0f k2ltsf] cjnDag ug'{kg]{ atfpg' eof] . To;}u/L jflif{s k|ltj]bgnfO{ ;/n,

kf7sd}qL / tYodf cfwfl/t agfpg] sfo{df lg/Gt/ ;'wf/ ub}{ n]vfk/LIf0f P]g, @)&% / o;n] u/]sf Joj:yfx¿ tyf ;fj{hlgs ;DklQsf] pkof]u / cltqmd0fnfO{ ;d]t n]vfk/LIf0fsf] bfo/fdf Nofpg' kg]{ ljifodf ;b:ox¿n] cfˆgf] wf/0ff /fv]sf lyP .

sfo{qmdsf] cGTodf dfggLo dxfn]vfk/LIfsHo"n] cfly{s jif{ @)&%÷&^ sf] jflif{s n]vfk/LIf0f of]hgf tof/Lsf] qmddf /x]sf] hfgsf/L u/fpFb} k|fKt ;'emfjnfO{ of]hgf lgdf{0fdf dfu{bz{gsf] ?kdf u|x0f ul/g] atfpg'eof] .

@* j}zfv,@)&^

dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"sf] pkl:yltdf ;+3Lo, k|b]z, :yfgLo tx, ;fj{hlgs ;+:yfg ;d]tsf] hf]lvddf cfwfl/t n]vfk/LIf0f ljifos b'O{lbg] sfo{zfnf uf]i7L ;DkGg eof] . uf]i7Ldf sfof{nosf pk–dxfn]vfk/LIfs, gfoj–dxfn]vfk/LIfs / n]vfk/LIf0f of]hgf @)&^ tof/ ug{ ul7t ;ldltsf kbflwsf/L nufotsf sd{rf/Lx¿sf] pkl:ylt lyof] .

sfo{qmddf dfggLo dxfn]vfk/LIfsHo"n] cfly{s jif{ @)&%÷&^ df ;+3, k|b]z / :yfgLo txsf ;a} ;/sf/L lgsfo, ;+ul7t ;+:yf, af]8{, ;ldlt nufot ;fj{hlgs ;+:yf u/L s/Lj ^&)) lgsfosf] n]vfk/LIf0f $%) hgf sd{rf/Laf6 ;DkGg ug{'kg]{ atfpg' eof] . pxfFn] ljZjsf sltko d'n'sn] hf]lvddf cfwfl/t n]vfk/LIf0f dfkm{t >f]t / ;fwgnfO{ a9L hf]lvdo'St If]q÷ljifodf s]lGb|t ub}{ uO{/x]sf] cj:yfnfO{ xfdLn] klg cfTd;fy ug{ l9nfO{ ug{ gx'g] atfpg' eof] . ;f] cj;/df pxfFn]] %^ cf}F jflif{s k|ltj]bgdf ;dfj]z ePsf ljifox¿sf] ;dLIff ub}{ /fli6«o dxTj, hf]lvddf cfwfl/t tyf

cfd hgrf;f]sf ljifonfO{ ljif]z Wofg lbO{ cfly{s jif{ @)&%÷&^ sf] n]vfk/LIf0f of]hgfsf] th'{df ug{ lgb]{zg ;d]t lbg'eof] . sfo{qmddf ;xefuL aLr ;+3Lo ;+/rgf / :jLs[t ;+u7g 9fFrf cg'?k n]vfk/LIf0f Joj:yfkg ug{ tyf o;nfO{ yk u'0f:t/Lo / ljZj;gLo agfpg ug'{kg]{ ;'wf/sf If]q, 9fFrf, k2lt, k|ltj]bg k|0ffnL nufotsf ljifodf 5nkmn ePsf] lyof] .

hf]lvddf cfwfl/t n]vfk/LIf0f ljifos sfo{zfnf uf]i7L

5nkmndf ;xefuL sfof{nosf kbflwsf/L tyf sd{rf/Lx? .

ljifout ;ldltx¿ u7g@$ j}zfv, @)&^

dxfn]vfk/LIfssf] sfof{nonsf] ;du| sfd–sf/afxLnfO{ yk k|efjsf/L tyf Jojl:yt agfpFb} ;du| n]vfk/LIf0fsf] u'0f:t/ clej[l4 ug]{ p2]Zon] dfggLo dxfn]vfk/LIfsHo"sf] ldlt @)&^ j}zfv @# sf] lg0f{ofg';f/ tkl;n adf]lhdsf ljleGg ljifout ;ldltx¿ u7g ul/Psf 5g\M

-s_ dxfn]vfk/LIfssf] jflif{s n]vfk/LIf0f of]hgf, @)&^ tof/L ;ldlt

dxfn]vfk/LIfsf] jflif{s n]vfk/LIf0f of]hgf, @)&^ / o;sf] sfo{tflnsf tof/ ug{ b]xfo adf]lhdsf kbflwsf/Lx¿ /xg] u/L Ps ;ldltsf] u7g ul/Psf] 5 .



qm=;+= kbflwsf/Lx¿sf] gfd kb

! pk–dxfn]vfk/LIfs >L /fd'k|;fb 8f]6]n ;+of]hs

@ gfoj–dxfn]vfk/LIfs >L jfdb]j zdf{ clwsf/L ;b:o

# gfoj–dxfn]vfk/LIfs >L >Ls'df/ /fO{ ;b:o

$ lgb]{zs >L OGb|k|;fb cfrfo{ ;b:o

% lgb]{zs >L rGb|sfGt e08f/L ;b:o

^ lgb]{zs >L dx]z kf}8\ofn ;b:o

& lgb]{zs >L x'dgfy ;'j]bL ;b:o

* lgb]{zs >L g]qk|;fb kf}8]n ;b:o

pQm ;ldltnfO{ sfof{nosf] :jLs[t Joj:yfkg ;j]{If0f cg';f/ ;+7gfTds 9fFrf k'g/fjnf]sg u/L n]vfk/LIf0f hgzlQm lgwf{/0f ug]{, n]vfk/LIf0f k2lt / o;sf] Joj:yfkgsf] ;DaGwdf cWoog u/L ;'emfj k|bfg ug]{, hf]lvd d"Nofª\sg u/L n]vfk/LIf0f ul/g] lgsfo / ;f]sf] ljlw to ug]{, lgb]{zgfnout ;dGjo u/L ;+3, k|b]z / :yfgLo txsf lgsfox¿sf] ljj/0f cBfjlws ug]{ tyf O{sfOut n]vfk/LIf0f of]hgfsf] 9fFrf lgwf{/0f ug]{ lhDd]jf/L tf]lsPsf] 5 .

-v_ n]vfk/LIf0f lgodfjnL d:of}bf ;ldlt

n]vfk/LIf0f P]g, @)&% sf] bkmf @* adf]lhd …n]vfk/LIf0f lgodfjnLsf] d:of}bfÚ tof/ ug{ b]xfo adf]lhdsf kbflwsf/Lx¿ /xg] u/L Ps ;ldlt u7g ul/Psf] 5 .


! pk–dxfn]vfk/LIfs >L afa'/fd uf}td ;+of]hs

@ gfoj–dxfn]vfk/LIfs >L kbd/fh kf}8]n ;b:o

# lgb]{zs >L 3gZofd k/fh'nL ;b:o

$ pk–;lrj -sfg"g_ >L pk]Gb|s]z/ vgfn ;b:o

% lgb]{zs >L lzjk|;fb cfrfo{ ;b:o

^ k|ltlglw, sfg"g, Gofo tyf ;+;bLo dfldnf dGqfno ;b:o

& k|ltlglw, cflwsfl/s 6]«8 o'lgog, ljefuLo sfo{ ;ldlt ;b:o

-u_ n]vfk/LIf0f ;]jfsf sd{rf/Lsf] k'/:sf/ ;DaGwL sfo{ljlw d:of}bf ;ldlt

n]vfk/LIf0f P]g, @)&% sf] bkmf @^ adf]lhd …n]vfk/LIf0f ;]jfsf sd{rf/Lsf] k'/:sf/ ;DaGwL sfo{ljlw d:of}bfÚ tof/ ug{ b]xfo adf]lhdsf kbflwsf/Lx¿ /xg] u/L Ps ;ldlt u7g ul/Psf] 5 .


! pk–dxfn]vfk/LIfs >L O{Zj/ g]kfn ;+of]hs

@ gfoj–dxfn]vfk/LIfs >L lji0f'k|;fb l/hfn ;b:o

# lgb]{zs >L gf/fo0fk|;fb k/fh'nL ;b:o

$ lgb]{zs >L s[i0fk|;fb e§/fO{ ;b:o

% lgb]{zs >L g]qk|;fb kf}8]n ;b:o

^ pk–;lrj -sfg"g_ >L pk]Gb|s]z/ vgfn ;b:o


-3_ n]vfk/LIf0f ;]jfsf sd{rf/Lsf] ;]jf ;'ljwf ;DaGwL lgodfjnL d:of}bf ;ldlt

lghfdtL ;]jf P]g, @)$( sf] bkmf &% adf]lhd …n]vfk/LIf0f ;]jfsf sd{rf/Lsf] ;]jf ;'ljwf ;DaGwL lgodfjnL d:of}bfÚ tof/ ug{ b]xfo adf]lhdsf kbflwsf/Lx¿ /xg] u/L Ps ;ldlt u7g ul/Psf] 5 .




! gfoj–dxfn]vfk/LIfs >L lji0f'k|;fb l/hfn ;+of]hs

@ lgb]{zs >L /ljGb|k|;fb b]jsf]6f ;b:o

# lgb]{zs >L nId0f cfrfo{ ;b:o

$ lgb]{zs >L dx]z kf}8\ofn ;b:o

% lgb]{zs >L g]qk|;fb kf}8]n ;b:o

^ pk–;lrj -sfg"g_ >L pk]Gb|s]z/ vgfn ;b:o


dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufnHo"n] g]kfnsf k|yd dxfn]vfk/LIfs :j= rGb|axfb'/ yfkfsf] :d[lt u|Gy æljKnk'?if rGb|axfb'/ yfkfÆ sf] Ps sfo{qmdsf aLr @)&% r}q % ut] nf]sfk{0f ug'{eof] . pQm sfo{qmddf dxfn]vfk/LIfssf] sfof{nosf kbflwsf/L, :j= rGb|axfb'/ yfkfsf kl/jf/sf ;b:o, cGo ljlzi6 dxfg'efjx¿ Pj+ ;~rf/sdL{ nufotsf] pkl:ylt /x]sf] lyof] .

nf]sfk{0f sfo{qmdnfO{ ;Daf]wg ug'{x'Fb} dfggLo dxfn]vfk/LIfsHo"n] @)!^ cfiff9 !% ut] g]kfnsf] k|yd dxfn]vfk/LIfssf] ?kdf lgo'Qm lj|u]l8o/ hg/n :j= rGb|axfb'/ yfkfn] a;fNg' ePsf] dxfn]vfk/LIfssf] sfof{nosf] dha't hu, n]vfk/LIf0f ;DaGwL sfg"gL Joj:yf / :yflkt u/]sf d"No dfGotfn] xfn;Dd klg ;fj{hlgs ljQLo k|zf;gdf cfly{s cg'zf;g sfod ug{ ;xof]u k'u]sf] atfpg' eof] .

sfo{qmddf dfggLo dxfn]vf k/LIfsHo"n] xfnsf] dxfn]vfk/LIfssf] %% cf}F jflif{s k|ltj]bgsf] ;dofjlw, ;Gbe{, Joj:yf, kl/l:ylt / /fHo ;+rfngsf kfqdf w]/} leGgtf eP tfklg d'n'ssf] ;fj{hlgs ljQLo k|zf;g, cfly{s ;|f]t ;fwgsf] kl/rfng / ;fj{hlgs ;]jf k|jfx nufotsf ljifodf b]lvPsf k|j[lQx¿df eg] ;dfgtf /x]sf] atfpg' eof] . ;Daf]wgsf qmddf d'n'ssf] /fhg}lts Joj:yfdf ePsf] ;+:yfut kl/jt{g /

k|0ffnLut ljsf;sf] z'?jftL r/0fdf g]kfn k|x/L, g]kfnL ;]gf, lghfdtL ;]jf / dxfn]vfk/LIfssf] ?kdf g]kfnsf] ;fj{hlgs k|zf;gsf ljljw If]qdf :j=yfkfn] k'¥ofpg' ePsf] of]ubfg clj:d/0fLo /x]sf] Joxf]/f pNn]v ug'{eof] .

g]kfnsf k|yd dxfn]vfk/LIfssf ?kdf yfkfn] cfˆgf] sfo{ cjlwdf ;+ljwfg / k|rlnt sfg"gdf tf]lsP adf]lhdsf lgsfosf] cfly{s jif{ @)!*÷!( / @)!(÷@) sf] n]vfk/LIf0f ;DkGg u/L qmdzM lj=;= @)@)÷)^÷#! / @)@!÷!)÷!@ df tTsfnLg /fi6« k|d'v ;dIf dxfn]vfk/LIfssf] klxnf] / bf];|f] jflif{s k|ltj]bg k]z ug'{ePsf] lyof] .

k|yd dxfn]vfk/LIfs :j= rGb|axfb'/ yfkfsf] :d[lt u|Gy nf]sfk{0f

æljKnk'?if rGb|axfb'/ yfkfÆ :d[lt u|Gy nf]sfk{0f ug'{x'Fb} dfggLo dxfn]vfk/LIfsHo" ;lxtsf kbflwsf/Lx? .



cGt/f{li6«o ultljlwg]kfn / yfO{Nof08sf] ;jf]{Rr n]vfk/LIf0f ;+:yf aLr 5nkmn

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dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufn / yfO{Nof08sf] ;jf]{Rr n]vfk/LIf0f ;+:yfsf State Audit Commissioner, Mr. Sansern Poljieak ;lxtsf] 6f]nL aLr dxfn]vfk/LIfssf] sfof{no, aa/dxndf cf}krfl/s e]63f6 eof] . e]6sf qmddf b'a} b]zsf ;jf]{Rr n]vfk/LIf0f ;+:yf aLr x'g ;Sg] ;xsfo{sf If]qx?, sd{rf/Lsf] Ifdtf ljsf;, bLuf] ljsf; nIosf] n]vfk/LIf0f nufot låkIfLo / cfk;L lxtsf ljljw ljifox?df 5nkmn eof] .

;f] cj;/df yfO{Nof08sf State Audit Commissioner, Mr. Poljieak n] b'a} b]zsf ;jf]{Rr n]vfk/LIf0f ;+:yfsf] sfo{ ;Dkfbg Ifdtfdf clej[l4 u/L n]vfk/LIf0fnfO{ u'0f:t/Lo / k|efjsf/L agfpg cg'ejsf] cfbfg–k|bfg, kf/:kl/s ;fem]bf/L tyf bLuf] ljsf; nIosf] n]vfk/LIf0f ug{ Bilateral Academic Cooperation sf nflu ;xsfo{sf] k|:tfj ug'{eof] .

To; qmddf dfggLo dxfn]vfk/LIfsHo"n]]] bLuf] ljsf; nIosf] n]vfk/LIf0fsf nflu Ifdtf ljsf; / cg';Gwfgd"ns sfo{sf nflu yfO{Nof08sf] ;jf]{Rr n]vfk/LIf0f ;+:yfaf6 ul/Psf] k|:tfjsf] ;/fxgf ug'{eof] . ;fy} g]kfn

/ yfO{Nof08 PlzofnL ;jf]{Rr n]vfk/LIf0f ;+:yfx?sf] ;+u7g -P;f];fO{_ sf] uelg{Ë af]8{sf] ;b:o ;d]t /x]sf] cj:yfdf ;/sf/L n]vfk/LIf0fsf] dfWodaf6 ljQLo cg'zf;g sfod ug{ yk of]ubfg ug{ ;lsg] atfpg' eof] .

sfo{qmdsf] z'?jftdf pk–dxfn]vfk/LIfs >L /fd'k|;fb 8f]6]n / yfO{Nof08sf] State Audit Office sf Deputy Auditor General, Dr. Sirin Phankasem n] cf–cfˆgf sfof{nosf d"No–dfGotf, b"/b[li6, uGtJo, ;+u7gfTds ;+/rgf, n]vfk/LIf0fsf ljlw, k|lqmof, jt{dfg cj:yf, ljBdfg r'gf}ltx?sf ;fy} cfufdL lbgdf ul/g] ;xsfo{ nufotsf ljifodf k|:t'tLs/0f ug'{ePsf] lyof] .

5nkmnsf qmddf g]kfn / yfO{Nof08sf ;jf]{Rr n]vfk/LIf0f ;+:yfsf kbflwsf/Lx? .

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dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{ b+ufnHo" / ljZj a}+s ;d"xsf Vice President and Auditor General Ms. Anke D' Angelo aLr dxfn]vfk/LIfssf] sfof{no, aa/dxndf cf}krfl/s 5nkmn sfo{qmd ;DkGg eof] . pQm sfo{qmddf ljZj a}+ssf % hgf k|ltlglw / sfof{nosf kbflwsf/Lx?sf] pkl:ylt /x]sf] lyof] .

sfo{qmddf dfggLo dxfn]vfk/LIfsHo"n]] ljZj a}+s ;d"xsf] Vice President and Auditor General lgo'Qm x'g' ePsf]df Ms. Anke D' Angelo nfO{ awfO{ lbg'x'Fb} sfof{nosf] lgdGq0ffnfO{ :jLsf/ u/L sfo{qmddf ;xefuL x'g' ePsf]df wGojfb ;d]t 1fkg ug'{eof] . pxfFn] g]kfnsf] ;fj{hlgs ljQLo Joj:yfkgsf] cj:yf ;'wf/f]Gd'v /x]sf] / o; qmddf ljZj a}+saf6 ePsf] ;xof]usf] :d/0f ug'{eof] . To;}u/L ljZj a}+ssf] ;xof]udf ;+rflnt PsLs[t ljQLo Joj:yfkg ;'wf/ sfo{qmd cGtu{t dxfn]vfk/LIfssf] sfof{nodf n]vfk/LIf0f dfgb08sf] ;d;fdlos ;'wf/, n]vfk/LIf0fnfO{ yk k|efjsf/L agfO{ u'0f:t/ ;'wf/, n]vfk/LIf0fdf ;+nUg x'g] sd{rf/Lsf] Ifdtf clej[l4 nufotsf sfo{x? eO{/x]sf] hfgsf/L u/fpg'

eof] . sfo{qmddf pk–dxfn]vfk/LIfs >L /fd'k|;fb 8f]6]nn] g]kfnsf] ;+ljwfgdf ePsf] dxfn]vfk/LIfs ;DaGwL Joj:yf, sfof{nosf d"No dfGotf, b"/b[li6, uGtJo, ;+u7gfTds ;+/rgf, n]vfk/LIf0fsf ljlw, k|s[of, ljBdfg r'gf}ltx?sf ;fy} ljZj a+}sn] g]kfnsf ;fj{hlgs cfly{s k|zf;gdf u/]sf] ;xof]u tyf ;DaGw nufotsf ljifodf k|:t'lt ug'{ePsf] lyof] .

;f] cj;/df ljZj a}+s ;d"xsf Vice President and Auditor General Angelo n] dxfn]vfk/LIfssf] sfof{non] ug]{ ;"rgf k|ljlw n]vfk/LIf0f, n]vfk/LIf0f k|ltj]bgn] cf}FNofPsf] ;'emfj sfof{Gjogsf] cj:yf, sfo{d"ns n]vfk/LIf0faf6 k|fKt cg'ej tyf glthf ;DaGwdf lh1f;f /fVg' ePsf] lyof] . pQm lh1f;fsf] ;Daf]wg ug'{x'Fb} dfggLo dxfn]vfk/LIfsHo"n]] o; sfof{non] tf]s]sf] 9fFrfdf ;Dk"0f{ ;/sf/L sfof{nox?n] n]vf clen]v /fVg'kg]{ / lbPsf ;'emfjsf] sfof{Gjog ;DalGwt lgsfon] ug'{kg]{ Joj:yf /x]sf] cjut u/fpFb} sfof{non] ;"rgf k|ljlw ;DaGwL ;ˆ6j]o/dWo] gd"gf 5gf}6 u/L hf]lvdo''Qm ;"rgf k|0ffnL k|ljlwsf] n]vfk/LIf0f ub}{ cfPsf] hfgsf/L u/fpg'eof] .

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dfggLo dxfn]vfk/LIfs >L 6+sdl0f zdf{, b+ufn / ljZj a}+s ;d"xsf Vice President and Auditor General, Ms. Anke D' Angelo



International Business, Economics and Marketing Society (IBEMS) n] 6sL{sf] O:tfga'ndf @)!) clk|n !* / !( df cfof]hgf u/]sf] “Social Sciences Within the Framework of the Latest Developments in the World” ljifos cGt/f{li6«o ;Dd]ngdf sfof{nosf tkm{af6 pk–dxfn]vfk/LIfs >L /fddfof s'Fj/ ;xefuL x'g'eof] . pQm ;Dd]ngdf g]kfn ;lxt ljleGg !@ b]zsf ;jf]{Rr n]vfk/LIf0f ;+:yf tyf lghL If]qsf n]vfk/LIf0f ;+:yfsf $# hgf kbflwsf/Lx¿sf] ;xeflutf /x]sf] lyof] .

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blIf0f sf]l/ofsf] ;jf]{Rr n]vfk/LIf0f ;+:yf Board of Audit and Inspection (BAI) sf] cfof]hgfdf @)!( clk|n @( b]lv d] @ ;Dd $ lbg] IT Audit : Sharing SAI's Best Practices ljifos sfo{qmd blIf0f sf]l/ofsf] /fhwfgL l;of]ndf ;DkGg eof] . PlzofnL ;jf{]Rr n]vfk/LIf0f ;+:yfx¿sf] ;+u7g -P;f];fO{_sf @% /fi6«sf #! hgf k|ltlglwx¿ ;xefuL /x]sf]] pQm sfo{qmddf

sfof{nosf tkm{af6 gfoj–dxfn]vfk/LIfs >L lji0f'k|;fb l/hfnn] ;xeflutf hgfpg' ePsf] lyof] .

sfo{qmdsf] pb\3f6g ;df/f]xdf blIf0f sf]l/ofsf n]vfk/LIf0f af]8{sf cWoIf Mr. Choe Jaehyeong n] blIf0f sf]l/ofn] ;"rgf k|ljlw n]vfk/LIf0fdf cjnDag u/]sf] gofF k|ljlw, o;sf] sfof{Gjogsf l;nl;nfdf ;fdgf ug'{k/]sf ;d:ofx¿ tyf jt{dfg cj:yf / pknlAw af/]

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pQm sfo{qmddf pkl:yt ljleGg b]zsf k|ltlglwaf6 cf–cfˆgf] b]zsf] ;jf]{Rr n]vfk/LIf0f ;+:yfn] c+uLsf/ u/]sf] ;"rgf k|ljlw n]vfk/LIf0f ljlw, k|lqmof, ;f]af6 b]lvPsf Joxf]/f, r'gf}lt, jt{dfg cj:yf, k|fKt pknlAw tyf cfufdL lbgsf] sfo{lbzf nufotsf ljifodf sfo{kq k|:t't tyf cg'ejsf] cfbfg–k|bfg ul/Psf] lyof] .

blIf0f sf]l/ofsf] n]vfk/LIf0f af]8{sf cWoIf Mr. Choe Jaehyeong ;Fu ljleGg b]zsf ;xefuL k|ltlglwx?

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1 n]vfk/LIf0f clwsf/L >L df]xg vgfn 207^/02/14/f=k=låtLo >]0fL, ;/sf/L jlsn tkm{ l;kmfl/;



@)&^ j}zfv, h]i7 / cfiff9 dlxgfdf gof“ lgo'Qm ePsf sd{rf/Lx?-s_ lgb]{zs cfGtl/s k|lt:kwf{af6 ldlt @)&^÷)@÷! sf] lg0f{o adf]lhd /f=k=låtLo >]0fLdf lgo'Qm x'g'ePsf sd{rf/L

qm=;+= sd{rf/Lsf] gfd

1 >L nf]sgfy l3ld/]-v_ n]vfk/LIf0f clwsf/L v'nf k|lt:kwf{af6 ldlt @)&^÷)#÷!) sf] lg0f{o adf]lhd /f=k=t[tLo >]0fLdf lgo'Qm x'g'ePsf sd{rf/Lx?

qm=;+= sd{rf/Lsf] gfd qm=;+= sd{rf/Lsf] gfd qm=;+= sd{rf/Lsf] gfd

1 >L k|ljg sfsL{ If]qL 13 >L ljgf]b v8\sf 25 >L ldgf nfdf

2 >L lzjhL v8\sf 14 >L t'nf/fd kf]v/]n 26 >L uLtf kGyL

3 >L ;'lgn a:g]t 15 >L jljtf kf]v/]n 27 >L gjo'jss'df/ ho;jfn

4 >L ljj]s sfkm\n] 16 >L clgtfs'df/L yfkf 28 >L gljg clwsf/L

5 >L ljgf]b kf7s 17 >L ledaxfb'/ tfdfª 29 >L lgd]z /fO{

6 >L lr/GhLjL lj=;L= 18 >L l8nf/fd vgfn 30 >L z'qm/fh tfdfË

7 >L l;h{gf e08f/L 19 >L zDe' u}/] 31 >L /Ldaxfb'/ 7f8f

8 >L a'l4dfg l3ld/] 20 >L /l:dtf l;Dv8f 32 >L 3gZofd a;]n

9 >L lg/f sfkm\n] 21 >L gf/fo0f Gof}kfg] 33 >L ddtf lj=s=

10 >L lbksk|;fb kGyL 22 >L k|sfz vgfn 34 >L dgf]x/k|;fb u'Ktf

11 >L b]jLnfn ofbj 23 >L zld{nfs'df/L a'9fyf]sL 35 >L nngk|;fb ofbj

12 >L hLjgs'df/ uf}td 24 >L tf/faxfb'/ /fO{-u_ n]vfk/LIf0f cwLIfs v'nf k|lt:kwf{af6 ldlt @)&^÷)#÷!^ sf] lg0f{o adf]lhd ! hgf / @)&^÷)#÷@( sf] lg0f{o adf]lhd $$ hgf

u/L hDdf $% hgf /f=k=cg+=k|yd >]0fLdf lgo'Qm x'g'ePsf sd{rf/Lx?

qm=;+= sd{rf/Lsf] gfd qm=;+= sd{rf/Lsf] gfd qm=;+= sd{rf/Lsf] gfd

1 >L cd[t kf}8]n 16 >L xf]daxfb'/ vqL 31 >L ljlgtf 1jfnL

2 >L ;'lgtf s'df/L ;fpb 17 >L lbk]Gb| d/fl;gL 32 >L g/]Gb|s'df/ >]i7

3 >L ljgf]b l/hfn 18 >L ;/:jtL l3ld/] 33 >L hoaxfb'/ vqL

4 >L Clif/fd kf]v|]n 19 >L kbdaxfb'/ /fjn 34 >L ljzfn g]kfnL

5 >L nf]sdl0f vgfn 20 >L ;Gho aflgofF 35 >L ;/nf 9sfn

6 >L efg'eQm rfkfufO{ 21 >L lx/f/fh lu/L 36 >L k|ldnf kf]v/]n

7 >L ;/f]h vqL 22 >L gj/fh cf]emf 37 >L lt;{gf uf]bf/

8 >L e/t e§/fO{ 23 >L gjLg n'O{6]n 38 >L dlgiff s'df/L

9 >L kf/; clwsf/L 24 >L b'uf{k|;fb cfrfo{ 39 >L cldGb| l;+x

10 >L s]zj/fh hf]zL 25 >L k|sfz s6'jfn 40 >L aXdfk|;fb ofbj

11 >L ;'/]z s]=;L= 26 >L cGhgf v8\sf 41 >L cho klhof/

12 >L lji0f'k|;fb pkfWofo 27 >L k|df]b /fO{ 42 >L /ljs'df/ bf;

13 >L hLjg s]=;L= 28 >L b'u{axfb'/ cf]nL 43 >L /+h]z clwsf/L

14 >L nId0fs'df/ cfrfo{ 29 >L c~hgf /fO{ 44 >L lji0f'dfof lnDa"

15 >L ;ljg k+u]gL 30 >L u'0faxfb'/ e'h]n 45 >L x]dGtaxfb'/ du/

@)&^ j}zfv, h]i7 / cfiff9 dlxgfdf a9'jf ePsf sd{rf/Lx¿qm=;+= ;fljssf] kb xfnsf] kb sd{rf/Lsf] gfd a9'jf ldlt

1 lgb]{zs gfoj–dxfn]vfk/LIfs >L czf]ss'df/ sfsL{ 207^/01/022 lgb]{zs gfoj–dxfn]vfk/LIfs >L a}s'07axfb'/ clwsf/L 207^/01/033 n]vfk/LIf0f clwsf/L lgb]{zs >L lzjk|;fb cfrfo{ 207^/01/024 n]vfk/LIf0f clwsf/L lgb]{zs >L huGgfy l3ld/] 207^/01/025 n]vfk/LIf0f clwsf/L lgb]{zs >L kbdaxfb'/ a:g]t 207^/01/036 n]vfk/LIf0f clwsf/L lgb]{zs >L e'ld/fh cfrfo{ 207^/01/037 n]vfk/LIf0f lg/LIfs n]vfk/LIf0f cwLIfs >L gGbk|;fb kf08] 2076/03/118 sfof{no ;xof]uL n]vfk/LIf0f lg/LIfs >L s]zjk|;fb lwtfn 2076/03/01

@)&^ j}zfv, h]i7 / cfiff9 dlxgfdf cjsf; ePsf sd{rf/Lqm=;+= kb sd{rf/Lsf] gfd z'? lgo'lQm ldlt cjsf; ldlt s}lkmot

! lgb]{zs >L s[i0fk|;fb zdf{ 2045/04/21 2076/01/01

@ lgb]{zs >L /fds[i0f clwsf/L 2039/05/01 2076/02/02

# n]vfk/LIf0f clwsf/L >L /fhgs'df/ l3ld/] 2038/03/08 2076/02/02

$ n]vfk/LIf0f clwsf/L >L ab|Laxfb'/ v8\sf 2039/01/11 2076/02/22

% n]vfk/LIf0f clwsf/L >L xl/afa' yfkf 2038/10/28 2076/03/29

^ n]vfk/LIf0f cwLIfs >L lnnfgfy ltldlN;gf 2046/04/16 2076/01/04

& xn'sf ;jf/L rfns >L s]bf/ lu/L 2052/12/28 2076/01/01

* xn'sf ;jf/L rfns >L /fdrGb| >]i7 2052/12/28 2076/02/29



dxfn]vfk/LIfssf] sfof{noaa/dxn, sf7df8f}+

;fj{hlgs cg'/f]w g]kfnsf] ;+ljwfg, n]vfk/LIf0f P]g, @)&% / cGo k|rlnt sfg"gn] tf]s] adf]lhdsf lgsfox?sf] n]vfk/LIf0f

ug{ @)&^ >fj0f rf}yf] xKtfb]lv bfr'{nf, a}t8L, aemfª, afh'/f, c5fd, x'Dnf, h'Dnf, d'u', 8f]Nkf, sflnsf]6, hfh/sf]6, ?s'd klZrd, ?s'd k"j{, ;Nofg, Ko'7fg, /f]Nkf, dgfª, d':tfª, DofUbL, /;'jf, l;Gw'kfNrf]s, vf]6fª, ef]hk'/, ;+v'jf;ef, tfKn]h'ª, t]x|y'd / kfFry/ u/L hDdf @& lhNnf / plNnlvt @& lhNnf afx]s ;+3, k|b]z / :yfgLo tx cGtu{tsf lgsfox?sf] n]vfk/LIf0f x'g uO{/x]sf] 5 .

o; ;Gbe{df ;fj{hlgs ;|f]t ;fwgsf] k|flKt / pkof]u, ljsf; lgdf{0f, /fh:j tyf vr{ / ;]jf k|jfxsf ;DaGwdf s'g} lsl;dsf] clgoldttf, b'?kof]u jf lxgfldgfsf ljifo n]vfk/LIf0fsf] l;nl;nfdf x]g{÷k/LIf0f ug{ ;lsg] x'Fbf plNnlvt ljifodf s'g} hfgsf/L ePdf ;DalGwt vl6g] n]vfk/LIf0f 6f]nL jf o; sfof{nonfO{ hfgsf/L u/fOlbg' x'g cg'/f]w ul/G5 . ;fy} o; sfof{noaf6 ;Dkfbg ul/g] sfdsf] ;DaGwdf ul/g'kg{] ;'wf/sf ljifodf s'g} ;'emfj, ;Nnfx Pj+ u'gf;f ePdf b]xfosf] 7]ufgfdf hfgsf/L u/fO{ p2]Zod"ns, ljZj;gLo / u'0f:t/Lo n]vfk/LIf0f ug{ ;xof]u k'¥ofpg ;d]t ;DalGwt ;a}df cg'/f]w ul/G5 .

kqfrf/ jf ;Dks{ ug{] 7]ufgfdxfn]vfk/LIfssf] sfof{no, aa/dxn sf7df8f}F .kf]i7 aS; g+= !$$@*kmf]g g+= M )!–$@%*!&$, $@^^)#$, $@%%&)&, ˆofS; g+= )!–$@^@&(*, $@^*#)(Od]n M [email protected], [email protected], j]e;fO6 M www.oagnep.gov.np

dxfn]vfk/lifssf ] sfof {nosf ] ^! cf }“ jflif sf{ ]t;j ;dkgg€¦ · jif{ @, c+s !@, @)&^...

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