Accounting Grade 13 Teacher s guide.pdf

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(1)fzf;fPL juk; 13 Mrpupau; mwpTiug;G topfhl;b. tzpff; fy;tpj; Jiw tpQ; Q hd> njhopy; E l; g g; gP l k; Njrpa fy;tp epWtfk; kfufk 2010.

(2) fzf;fPL juk; 13 Mrpupau; mwpTiug;G topfhl;b (2010 Mk; Mz; b ypUe; J eilKiwKiwg; g Lj; j g; g Lk; . ). tzpff; fy;tpj; Jiw tpQ; Q hd> njhopy; E l; g g; gP l k; Njrpa fy;tp epWtfk; kfufk 2010. i.

(3) fzf; f P L juk; - 13 Mrpupau; mwpTiug;G topfhl;b  Njrpa fy;tp epWtfk; Kjyhk; gjpg;G - 2010. tzpff; fy;tpj; Jiw tpQ; Q hd njhopy; E l; g g; gP l k; Njrpa fy;tp epWtfk; kfufk. ii.

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(5) Kd; D iu ,e;j Mrpupau; mwpTiug;G topfhl;b 2010 Mk; Mz;L njhlf;fk; 13 Mk; juj;jpw;Fupa fw;wy; - fw;gpj;jw; nrad;Kiwia Mrpupau;fs; xOq;fikj;Jf; nfhs;sg;gadspg;gjhFk;. ,e;j topfhl;b E}iyj; jahupg;gjw;F mbg;gilahff; nfhs;sg;gl;l ghlj;jpl;lk; ,Jtiuapy; eilKiwapy; ,Ue;j ghlj;jpl;lj;jpypUe;J NtWgl;ljhFk;. ,J Nju;r;rpfis mbg;gilahff; nfhz;l ghlj;jpl;lkhf mike; jpUg;gNj mt;NtWghlhFk;. ,q;F jug;gl;Ls;s Nju;rr ; pfis ,j;juj;jpNyNa mila Kbahky; Nghf ,lKz;L. rpyNtis mjw;fhf ePzl ; fhyk; vLf;fyhk;. vdpDk;> Nju;r;rp kl;lq;fisAk; me;je;j Nju;r;rp kl;lq;fspd; fPo;j; jug;gl;Ls;s fw;ww;NgW fisAk; ,j;juk; Kbtjw;Fs; miljy; mtrpak; MFk;. vdNt> ,j;juj;jpw;Fupa ghlq;fisj; jpl;lkpl;Lf; nfhs;tjw;F> Nju;r;rp kl;lq;fSk; fw;ww; NgWfSk; JizahFk;. ,f;fw;ww; NgWfis fw;wy; - fw;gpjj ; y; nrad;Kiwapd; FwpfN ; fhs;fis tFj;Jf;nfhs;tjw;Fk; tFg;giw kjpgg ; l P L ; fUtpfisj; jahupjJ ; f; nfhs;tjw;fhd epajpfshf gad;gLj;JtJ Fwpj;Jk; ftdk; nrYj;j Ntz;Lnkd vjpu;ghu;f;fg;gL fpd;wJ. NkYk;> ,g;ghlj;ijg; gapYk; NghJ crhTtjw;Fupa Nkyjpf E}y;fs; ,izaj;jsq;fs; (web site) vd;gd Fwpj;J khztu;fSf;F mwpT+l;Ltjw;Fk; ,e;j Mrpupau; mwpTiug;G topfhl;b Jizahf mikAk;. ,q;F jug;gl;Ls;s cj;Njr nraw;ghLfs; ePq;fs; Mf;fG+u;tkhd Mrpupau; fshf nraw;gLtij Nehf;fhff; nfhz;L khjpupr; nraw;ghLfshf jug;gl;Ls;sJ vdf; fUjpf;nfhs;f. Fwpg;ghf Mrpupau; ika tFg;giwr; nrad;Kiwia khw;wp> khztu; ikar; nrad;Kiwahf khw;wp mikj;jNy ngupJk; vjpug ; hu;ff ; g;gLfpdw ; J. vdNt> khztiu E}y; crhTif> ,izag; gad;ghL Kjyhd Njly;fspd; ghy; ,l;Lr; nry;yj;jf;fthW fw;wy; tha;g;Gf;fis cUthf;FtJ Fwpj;J kpfTk; ftdk; nrYj;jy; Ntz;Lk;. fw;gpj;jypd; NghJ kuG uPjpahd Kiwapy; Fwpg;G toq;Ftjw;Fg; gjpyhf ftu;r;rpfukhd tifapy; Gj;jwpT> Nfhl;ghLfs; Kjyhd tw;iw Kd;itj;jy; Ntz;Lk;. mjw;fhf ,g;Gjpa tFg;giwapy; njhopy;El;gj;ij cr;r mstpy; cgNahfg;gLj;Jk; njhlu;ghly; Kiwfisg; gad;gLj;JtJ Fwpj;J ftdk; nrYj;j Ntz;Lk;. vdNt> Gjpa njhopy;El;g rhjdq;fis ,ad;wsTf;F Mf;fG+u;tkhf gad;gLj;JtJ mtrpakhFk;. 13Mk; juj;jpy; ,g;ghlj;ijf; fw;fj; njhlq;Fk; cq;fs; khztu;fSf;F ,g;ghlj;jpl;lk; Fwpj;J njspTgLj;JtJ gaDilajhFk;. tUlk; KOtJk; eilKiwg;gLj;j vjpu;ghu;f;Fk; cq;fsJ fw;wy; - fw;gpj;jy; jpl;lj;ij mwpKfQ; nra;tjhy; fw;wypd;ghy; mk;khztu;fspd; Mu;tj;ijj; J}z;lyhk;. NkYk;> KOg; ghlj;jpl;lj;ijAk; fw;gjw;F khztu;fs; ghlrhiyapd;ghy; <u;f;fg;gLtjw;Fk;. iv.

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(8) newpg; g Lj; j y; :. fyhepjp cghyp vk;. Nrju> gzpgg ; hsu; ehafk;> Njrpa fy;tp epWtfk;.. MNyhrid :. jpU. tpky; rpak;gyhq;nfhl> cjtpg; gzpg;ghsu; ehafk;> ghlj;jpl;l mgptpUj;jp> Njrpa fy;tp epWtfk;.. jpl; l kplYk; ,izg; G k; : 1.. jpUkjp gp. vr;. FRkhtjp> nraw;jpl;l mjpfhup> tzpff; fy;tpj; Jiw>. 2.. Njrpa fy;tp epWtfk;.. fyhepjp. m. rptNdruh[h> gpujhd nraw;jpl;l mjpfhup> tzpff; fy;tpj; Jiw> Njrpa fy;tp epWtfk;.. ghlj; j pl; l f; FO: 1.. fyhepjp. m. rptNdruh[h> gpujhd nraw;jpl;l mjpfhup> tzpff; fy;tpj; Jiw> Njrpa fy;tp epWtfk;.. 2.. jpUkjp gp. vr;. FRkhtjp> nraw;jpl;l mjpfhup> tzpff; fy;tpj; Jiw>. 3.. Njrpa fy;tp epWtfk;.. jpU. v. gP. tpN[#upa> gpujhd nraw;jpl;l mjpfhup> tzpff; fy;tpj; Jiw> Njrpa fy;tp epWtfk;.. 4.. jpUkjp vk;. V. ,e;jpuh gj;kpdp ngNuuh> nraw;jpl;l mjpfhup> tzpff; fy;tpj; Jiw>. 5.. jpU. v];. Nf. gpughfud;> nraw;wpl;l mjpfhup> tzpff; fy;tpj; Jiw>. 6.. Njrpa fy;tp epWtfk;.. jpU. v];. Mu;. uj;d[Pt> cjtpr; nraw;jpl;l mjpfhup> tzpff; fy;tpj; Jiw>. 7.. Njrpa fy;tp epWtfk;.. Njrpa fy;tp epWtfk;.. jpU. B. vy;. rP. Mu;. m[pj;Fkhu> cjtpr; nraw;jpl;l mjpfhup> tzpff; fy;tpj; Jiw>. Njrpa fy;tp epWtfk;.. kPsha;Tf; FO: 1.. jpU. mdpy; [ae;j ngu;zhe;J> rpNul;l tpupTiuahsu;> =[atu;j;jdGu gy;fiyf;fofk;.. 2.. jpU. jahde;j mk;gyq;nfhl> rpNul;l tpupTiuahsu;> =[atu;j;jdGu gy;fiyf;fofk;.. 3.. jpU. b. ju;kuh[h> gl;laf; fzf;fhsu;. 4.. fyhepjp. vk;. my;gpul;> rpNul;l tpupTiuahsu;> Nguhjidg; gy;fiyf;fofk;.. 5.. fyhepjp. f. fN[e;jpuh> rpNul;l tpupTiuahsu;> nfhOk;Gg; gy;fiyf;fofk;.. vii.

(9) tsthsu; FO: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20.. jpUkjp. rpupkh ehzaf;fhu> Mrpupa MNyhrfu;> tyaf; fy;tpg; gzpkid> my;gpba. jpU. vk;.vr;. vk;. G`hup> Mrpupau; MNyhrfu;> tyaf; fy;tpg; gzpkid> Nffhiy. jpU. v];. ghyRg;gpukzpak;> Kfhikahsu;> Mrpupau; epiyak;> griw. jpU. ]p.vy;.vk;. eth];> Mrpupa MNyhrfu;> tyaf; fy;tpg; gzpkid> ,g;ghfKt. jpU. I. B. gpNukjpyf> Mrpupau; Nrit> fud;njdpa kj;jpa tpjj ; pahyak;. jpUkjp. ePj;jh Fzjpyf> Mrpupau; Nrit> kj;jpa kfh tpjj ; pahyak;> N`hkhfk. nry;tp. mNdhkh Fzjpyf> Mrpupau; Nrit> rhe;j fd;dpau; klk; tpjj ; pahyak;> kpyhfpupa. jpU. a+. gP. ju;kjhr> Mrpupau; Nrit> m / jyht k`h tpjj ; pahyak;> jyhit. jpU. <. vk;. etuj;d> Mrpupau; Nrit> rpup guhf;fpuk Njrpa ghlrhiy> nfhNgfd jpU. Mu;. gP. uh[gf;r> Mrpupau; Nrit> Mde;j ikjpup Njrpa ghlrhiy> gdhq;nfhil. jpU. a+. V. Vfdhaf> Mrpupau; Nrit> kh /rhe;j Njhk]; Njrpa ghlrhiy> khj;jis. jpU. v];. gy;Ny Mur;rp> Mrpupau; Nrit> f / n`hud tpj;jpahuj;d gy;fiyf;fofk;> n`hud jpU. gP. vk;. v];. jprehaf;f> Mrpupau; Nrit> =Rkq;fy kj;jpa kfh tpj;jpahyak;> thupanghy. jpU. fpj;rpup. Vf;fehaf;f> Mrpupau; Nrit> m / eptq;jf kfh tpj;jpahyak;> mDuhjGuk;. jpUkjp. Nf. V. epye;jp> Mrpupau; Nrit> Nk / [a ju;kghy tpj;jpahyak;> gd;dpg;gpl;ba. jpUkjp. vr;. vk;. vd;. vk;. N`uj;> Mrpupau; Nrit> Nk.kh / [a ju;kghy tpj;jpahyak;> gd;dpg;gpl;ba. jpU. vk;. Nf. nuhl;upNfh> Mrpupau; Nrit> ngh / Njhg;ghntt k.k.tp. nghyd;dWt. jpUkjp. vk;. [P. Ngkyjh> Mrpupau; Nrit> ngh / NrthKf;j fjTu eNthj;jpa tpj;jpahyak;> nghyd;dWt. jpU. v];. rpupyhy;> Mrpupau; Nrit> ty;fk `p re;jhjp];r k.tp.> ty;fk> gz;lhufk. jpU. ftpe;jpu rk;gj;> Mrpupau; Nrit> ngh/ ep / nrtdgpba> k.tp. nghyd;dWt.. viii.

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(11) cs; s lf; f k; gf; f k ;. gzpg;ghsu; ehafj;jpd; nra;jp ...................................................................... iii. Kd;Diu .......................................................................................................... iv. fw;wy;NgWfSk;> khjpupr; nraw;ghLfSk; ................................................. 01 - 183 ghlrhiyia mbg;gilahff; nfhz;l kjpg;gPLfs; ................................ 184 -199. x.

(12) fw;ww;NgWk; khjpupr; nraw;ghLfSk;.

(13) Nju;r;rp 12.0. :. ,yq;iff; fzf;fPl;L epakq;fisg; gad;gLj;Jthu;.. Nju;r;rpkl;lk; 12.1. :. ,yq;iff; fzf;fPl;L epakq;fspd; rl;luPjpahd gpd;dzpiag; gFg;gha;T nra;thu;.. ghlNtisfs;. :. 06. fw;wy; NgWfs;: •. 1995k; Mz;L 15 Mk; ,yf;f ,yq;iff; fzf;fPl;L> fzf;fha;T epakq;fs; rl;lj;jpy; fhzg;gLk; tplaq;fspd; Kf;fpaj;Jtj;jpidr; Rl;bf; fhl;Lthu;.. •. fzf;fl P L ; epakf; FOtpd; flikg;ghq;F> ,yq;iff; fzf;fl P L ; fzf;fha;Tg; guprPyidr; rigapd; flikg;ghq;F vd;gitfs; fzf;fl P L ; f;Fg; nghUj;jkhf mikfpd;w Kiwapid tpgupj;Jf; fhl;Lthu;.. •. ,yq;if gl;laf; fzf;fhsu; epWtdj;jpd; flikg;ghq;fpid tpgupj;Jf; fhl;Lthu;.. •. ePbj;j tho;tpw;Fj; Njitahd rl;luPjpahd %y Mtzq;fis eilKiw uPjpahfg; gad;gLj;Jtjw;Fj; J}z;lg;gLthu;.. •. rl;ltpjpfis cUthf;fy; njhlu;gpy; fhzg;gLk; epWtd uPjpahd Kf;fpaj;Jtj; jpid cWjpg;gLj;Jthu;.. fw;wy; - fw;gpj;jy; nranyhOq;Ffs;: gpuNtrk;: •. tzpfnkhd;wpd; 2009.03.31k; jpfjpapy; fhzg;gl;l ,Wjpr; ruf;fpUg;Gf; fpuak; &gh 200,000 MFk;. mt;tpUg;Gf;fspd; Njwpa Njwj;jf;f ngWkjp &gh 180,000 MFk;.. •. epjpf$ ; w;Wf;fspy; ,Wjpr; ruf;fpUg;G 200,000 &ghtpyh my;yJ 180,000 &ghtpyh ntspgg ; Lj;jg;gLk; vd tpdh vOg;Gtjd; %yk; fye;Jiuahliy Muk;gpff ; Tk;.. •. fzf;fPl;bd; %yk; Kd;itf;fg;gLk; jfty;fs; cz;ikahdjhfTk; epaha khdjhfTk; ,Ug;gjw;Fg; gy;NtW epWtdq;fs;> FOf;fs; vd;gdtw;wpd; %yk; mjw;fhd gy;NtW rl;ltpjpfs;> rpghu;Rfs; Nghd;wd Vw;gLj;jg;gl;bUg;gp Dk; mtw;Ws; fzf;fl P L ; epakq;fs; Kf;fpakhdit vdf; fye;JiuahlTk;.. 1.

(14) fw;wy; njhlu;ghf Kd;nkhopag;gLk; MNyhridfs;: •. gpd;tUk; jiyg;Gf;fSs; xt;nthU FOf;fSf;Fk; fpilf;Fk; jiyg;gpd; kPJ ftdQ; nrYj;jTk;. •. fzf;fPl;L epakf;FO. •. ,yq;iff; fzf;fPl;L fzf;fha;T epakg; guprPyidr; rig. •. ,yq;ifg; gl;laf; fzf;fhsu; epWtdk;. •. thrpgG ; g; gj;jpuj;jpid thrpff ; topgg ; Lj;jp gpdd ; u; jiyg;gpwN ; fw;g jfty;fis ntspg;gLj;Jtjw;F topfhl;lnyhd;iw toq;Fq;fs;.. •. 1995 Mk; Mz;L 15 Mk; ,yf;f ,yf;if fzf;fPl;L> fzf;fha;T epakr; rl;lj;jpid mwpKfg;gLj;Jtjw;F MNyhrid toq;fTk;.. •. xt;nthU FOf;fSf;Fk; fpilf;Fk; jiyg;Gf;fis mwpKfg;gLj;Jtjw;F MNyhrid toq;fTk;.. •. xt;nthU FOf;fSf;Fk; fpilj;j jiyg;Gf;fs; fzf;fPl;by; Vw;gLj;Jk; jhf;fj;ijf; Nfl;lwpaTk;.. •. mt;thwhdnjhd;W Njhd;Wtjw;F mbg;gilahf mike;j fhuzq;fisf; Nfl;lwpaTk;.. •. FOj; Njbawpjy;fis Mf;fg+u;tkhfTk; xUikg;ghl;LlDk; KO tFg;gpwF ; k; Kd;itg;gjw;F Maj;jkhfTk;.. ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;: •. Fwpg;ghf ,dq;fz;l Kaw;rpahz;ikfspy; tpahghu epWtdnkhd;W epjpf; $w;Wf;fs; jahupjj ; y;> mtw;iw Kd;itj;jy; Nghd;w re;ju;gg ; q;fspy; ,yq;iff; fzf;fPl;L epakq;fspd; rpghu;Rfisg; gpd;gw;Wjy; Ntz;Lk; vd;gJ 1995 Mk; Mz; L 15 Mk; ,yf; f ,yq; i ff; fzf; f P l ; L > fzf; f ha; T r; pd; %yk; njspTWj;jg;gLfpd;wJ. rl;lj;jpd. •. 1995 Mk; Mz;L 15 Mk; ,yf;f ,yq;iff; fzf;fPl;L> fzf;fha;Tr; ; f; fhl;lg;gl;Ls;s tpjpKiwfSf;Nfw;g ,yq;iff; fzf;fl P L ; > rl;lj;jpy; FwpjJ fzf;fha;Tg; guprPyidr; rig cUthf;fg;gl;Ls;sJ. ,r;rl;lj;jpd; %yk; ,yq;if gl;laf; fzf;fhsu; epWtdj;jpwF ; ,yq;if fzf;fl P L ; epakq;fisj; jahupj;jy;> mtw;wpid cWjpg;gLj;jy; vd;gtw;Wf;F cjtpahf mikAk;.. 2.

(15) •. tpNrlkhd Kaw;rpahz;ikfspy; epjpf;$w;Wf;fisj; jahupf;Fk;nghOJ ,yq;iff; fzf;fPl;L epakq;fs; gpd;gw;wg;gl;Ls;sjh vd;gjid gupNrhjid nra;tjw;Fk;@ mt;thW ,y;yhtpbd; mjw;Fj; Njitahd eltbf;iffis Nkw;nfhs;tjw;Fk; ,yq;iff; fzf;fPl;L> fzf;fha;T epakg; guprPyidr; rigf;F mjpfhuk; toq;fg;gl;Ls;sJ.. ,yq;ifg; gl;laf; fzf;fhsu; epWtdj;jpd; njhopw;ghLfSf;fhd cjhuzq;fs;: •. jifikfisg; ngw;Wf; nfhLg;gjw;Fg; guPl;irfis elhj;JjYk; mjw;Fj; Njitahd ghltpjhdq;fisj; jPu;khdpj;jYk;.. •. khztu; fy;tpg; gapw;rp> Nkw;ghu;it> fl;Lg;ghL vd;gtw;iw Nkw;nfhs;sy;.. •. njhopy;rhu; epakq;fisr; rupahf elhj;jpr; nry;tJld; epakq;fisg; Ngzpr; nry;tjw;fhd KiwfisAk; mtw;Wld; njhlu;ghditfisAk; r%fj;jpw;F mwpKfg;gLj;jy;.. •. fzf;fPLk; mjw;Fupa ghlq;fs; njhlu;gpYk; Ma;Tfs; nra;tjw;F Cf;fg; gLj;Jjy;.. •. njhopy;rhu; eyd;fisAk; jd;dk;gpf;ifAk; ghJfhj;jy;. •. 1995 Mk; Mz;L 15 Mk; ,yf;f ,yq;iff; fzf;fPL> fzf;fha;T epakr; rl;lj;jpd; %yk; fpilf;fg; ngw;w rl;l epajpfspd; mjpfhuj;jpdbg;gilapy; Fwpj;j tzpf epWtdq;fsJ NjitfSf;fhf epakq;fis cUthf;fy;> eilKiwg;gLj;Jjy;> kWrPuikg;Gr; nra;jy; vd;gdtw;iw Nkw;nfhs;sy;.. 3.

(16) Nju;r;rpkl;lk; 12.2. :. fzf;fl P L ; f; nfhs;iffs;> fzf;fl P L ; kjpgg ; L P fspy; khw;wk; my;yJ tOf;fs; njhlu;ghff; fzf;F itj;jy;fisAk;> ntspg;gLj;jy;fisAk; Nkw;nfhs;thu;.. ghlNtisfs;. :. 04. fw;wy; NgWfs;: •. fzf;fPl;Lf; nfhs;iffs;> fzf;fPl;L kjpg;gPL> fzf;fPl;L tOf;fs; vd;gd njhlu;ghd fzf;fPl;L epakq;fisj; njspTgLj;Jthu;.. •. fzf;fPlL ; epakk; 10 ,w;F Vw;g nfhLf;fy; thq;fy;fisAk; epfo;TfisAk; fzf;Ffspy; gjpthu;.. •. fzf;fl P L ; epakk;> 10 ,w;f mika Kf;fpakhd jfty;fis ntspgg ; Lj;Jthu;.. •. thrpg;Gg; gj;jpuj;jpid guprPyid nra;J Njitahd jfty;fis tpisthfg; ngw;Wf; nfhs;thu;.. •. khw;wq;fSf;F ntw;wpfukhf Kfq;nfhLg;gjw;F J}z;lg;gLthu;.. fw;wy; - fw;gpj;jy; nranyhOq;Ffs;: gpuNtrk;: •. tiuaWf;fg;gl;l re;Njhrk; fk;gdpapd; 2009.03.31k; jpfjpapy; Kbtile;j tUlj;Jf;fhd epjpf; $w;Wf;fspy; ntspg;gLj;jg;gl;l jfty;fs; rpy fPNo jug;gLfpd;wd. •. 2009.03.31k; KbTw;w Mz;bd; tupf;F gpd;duhd ,yhgk; &gh 200,000. •. 2008.04.01k; jpfjpapy; ,yhgel;lf;fzf;F kPjp &gh 50,000. •. 2009.03.31k; jpfjpapy; ,ae;jpuk; fpuaj;jpy; &gh 250,000 mj;jpfjpapy; ,ae;jpu ngWkhdj;Nja;T Vw;ghL &gh 100,000. •. ngWkhdj;Nja;Tf; nfhs;if Neu;Nfhl;L Kiwapy; rkkhd 10 tUlj; jtizfisf; nfhz;lJ. epjpahz;L fhyj;jpy; gpd;tUk; jfty;fs; ,dq;fhzg;gl;ld.. •. ,ae;jpuq;fspd; gad;gL MAl;fhyj;jpid kPs;gupNrhjid nra;jNghJ mJ ,uz;L tUlq;fshy; mjpfupf;Fk; vd kjpg;gplg;gl;lJ.. 4.

(17) •. •. •. 2007.10.01e; jpfjpapy; &gh 20,000 f;F nfhs;tdT nra;j jsghlq;fs; me;epjpahz;bd; nfhs;tdTf; fzf;fpy; cs;slf;fg;gl;bUe;jJ. jsghlq; fSf;F Neu;Nfhl;L Kiwapy; 10% ngWkhdj;Nja;T nra;ag;gl;bUe;jJ.. •. nfhs;tdT nra;ag;gl;l tUlj;jpypUe;J ,e;j jsghlq;fSf;F xLq;F ghfKiwapy; 10% ngWkhdj;Nja;T nra;tjw;F Kfhikj;Jtk; jPuk ; hdpj; Js;sJ.. Nkw;$wg;gl;l jfty;fis mbg;gilahff; nfhz;L gpd;tUk; tplaq;fs; ntspg;gLk; tifapy; fye;Jiuahliy Nkw;nfhs;Sq;fs;. •. fzf;fPl;Lf; nfhs;iffs;. •. fzf;fPl;Lf; nfhs;iffspd; khw;wq;fs;. •. fzf;fPl;L kjpg;gPL. •. fzf;fPl;L kjpg;gPLfspd; khw;wq;fs;. •. fzf;fPl;L tOf;fs;. fzf;fPlL ; f; nfhs;iffs;> fzf;fPlL ; kjpg;gPLfspd; khw;wq;fSk; tOf;fSk; epjpf; $w;Wf;fspd; mbg;gilfspy; jhf;fj;ij Vw;gLj;Jk; vd;gij njspTg; gLj;jTk;.. fw;wy; njhlu;ghf Kd;nkhopag;gLk; MNyhridfs;: •. gpd;tUk; jiyg;Gf;fSs; xt;nthU FOf;fSf;Fk; fpilf;Fk; jiyg;gpd; kPJ ftdQ; nrYj;jTk;. •. fzf;fPl;Lf; nfhs;iffs;. •. fzf;fPl;L kjpg;gPl;bd; khw;wq;fs;. •. fzf;fPl;L tOf;fs;. •. toq;fg;gl;l thrpg;Gg;gj;jpuj;ijg; guprPyid nra;J xt;nthU FOtpw;Fk; fpilf;Fk; jiyg;gpid tiutpyf;fzg;gLj;Jq;fs;.. •. jiyg;gpw;Fupa cjhuzq;fis Kd;itg;gjw;F MNyhrid toq;fTk;.. •. tiuaWf;fg;gl;l re;Njhrk; fk;gdpapd; jfty;fis jiyg;Gf;Nfw;g njupT nra;a topfhl;lTk;.. •. mj;jfty;fs; epjpf; $w;Wf;fspd; mbg;gilfspy; jhf;fj;ij Vw;gLj;Jk; tpjj;ij Kd;itAq;fs;.. •. FOj; Njbawpjy;fis Mf;fg+u;tkhfTk; xUikg;ghl;LlDk; KO tFg;gpwF ; k; Kd;itg;gjw;F Maj;jkhfTk;. 5.

(18) ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;: •. ,yq;iff; fzf;fPl;L epakk; 10 - fzf;fPl;Lf; nfhs;iffs;> fzf;fPl;L kjpg;gPLfspd; khw;wq;fs;> tOf;fs;. (Accounting Policies, Changes in Accounting Estimates and Errors) •. fzf;fPl;Lf; nfhs;iffs;. •. (Accounting. Policies). epWtdnkhd;wpy; epjpf$ ; w;Wf;fisj; jahupfF ; k;NghJk;> Kd;itf; Fk;NghJk; gpd;gw;wg;gLk; Fwpj;j jj;Jtq;fSk; kuG uPjpahd mbg;gil tpjpKiwfSk; tpjg;GiufSk; fzf;fPl;Lf; nfhs;if fshFk; vd mwpKfg;gLj;jyhk;.. cjhuzk; :. •. •. ngWkhdj; Nja;tply; nfhs;if. •. ruf;fpUg;G kjpg;gply; nfhs;if. •. tUkhdq;fis ,dq;fhZk; nfhs;if. •. tupf;nfhs;if. fzf; f P l ; L f; nfhs; i ffisj; njupT nra; j y;. nfhLf;fy; thq;fy;fs;> epfo;Tfs; njhlu;ghff; Fwpjj ; tplankhd;Wf;Ff; fzf;fPl;L epaknkhd;W cWjpahd cupj;Jilajhf ,Ug;gpd; me; epakj;jpwF ; Vw;gf; fzf;fl P L ; f; nfhs;iffs; jPuk ; hdpff ; g;gly; Ntz;Lk;. mt;thW ,y;yhJtpbd; gpd;tUk; tplaq;fisg; g+u;jj ; p nra;J nfhs;sf; $bathW Kfhikj;Jtj;jpd; jPuk ; hdj;jpd; mbg;gilapy; nfhs;iffis cUthf;fp mtw;iwg; gpd;gw;wy; Ntz;Lk;. (1). epjpf;$w;Wf;fspd; jfty;fs; mtw;iwg; gad;gLj;JNthu;fsJ NjitfSf;F mD$ykhdjhf ,Uf;f Ntz;Lk;.. (2). epjpf; $w;Wf;fs; %yk; Kd;itf;fg;gLk; jfty;fs; gpd;tUk; tplaq;fs; njhlu;ghf ek;gfj;jd;ikia cWjpg;gLj;jf;$bajhf ,Uj;jy; Ntz;Lk;. (m) epjp epiyikfs;> ,yhgj;jd;ik> fhRg;gha;rr ; y;fs; vd;gd ek;gfj;jd;ikia ntspg;gLj;jf;$bajhf ,Uj;jy;. (M) tplaj;Jf;F nghUj;jKilajhf ,Uj;jy;. (,) eLepiyikj;jd;ik nfhz;ljhf ,Uj;jy;. (<). ek;gfj;jd;ik nfhz;ljhf ,Uj;jy;. 6.

(19) •. •. epWtdnkhd;W jdJ fzf;fPl;Lf; nfhs;iffis ,UKiwfspy; khw;wk; nra;ayhk;. •. fzf; f P l ; L epakj; j pd; Njitg; g hl; b d; mbg; g ilapy; . my; y J. •. epWtdj;jpd; epjpepiyikfs;> nraw;ghl;Ljpwd; kw;Wk; fhRg; gha;r;ry;fspy; Kd;diu tpl ek;gfj;jd;ik nfhz;ljhd jfty; fis toq; f f; $ bajhf ,Ug; g pd; .. fzf;fPl;Lf; nfhs;iffspd; khw;wq;fs; fzf;Ffspy; gpd;tUk; Kiwapy; gjpT nra;ag;gLjy; Ntz;Lk;.. fzf; f P l ; L f; nfhs; i ffspd; khw; w q; f isf; fzf; F fspy; gjpTnra; j y;. . . Gjpa epakq;fis mwpKfg; gLj;JtjpD}lhf khw;wq;fs; nra;tjhapd;. Rakhf Kfhikj;Jtj;jpdhy; jPu;khdpf;fg;gl;L fzf;fPl;Lf; nfhs;ifnahd;iw khw;wk; nra;tjhapd;. Gjpa epak tpjpKiwfspd; mbg;gilapy; fzf;Ffspy; gjpT nra;jy; Ntz;Lk;.. . . Gjpa epakj;jpy; fzf;Ffspy; gjpT nra;a Ntz;ba Kiw njhlu;ghf cWjpahff; Fwpg;gplg;glhjpUg;gpd;. khw;wq;fs; fle;jfhyk; njhlf;fk; eilKiwg;gLj;jg;gLk; vd;wthW fzf;Ffspy; gjpT nra;ag;gLjy; Ntz;Lk;.. •. fzf;fPl;L kjpg;gPl;L khw;wk;. •. }. (Changes in Accounting Estimates). ahNjDk; epWtdnkhd;wpd; nrhj;Jf;fs; nghWg;Gf;fs; njhlu;ghf vjpu; fhy mD$yq;fs;> flg;ghLfs; njhlu;ghf eilKiwapy; fhzg;gLk; epiyikfSf;Nfw;g kjpgg ; L P nra;tjd; gpujpgyndhd;whf nrhj;njhd;wpy; my;yJ nghWg;nghd;wpy; Njwpa ngWkhdj;jpw;fhf Nkw;nfhs;sg;gLk; rPuhf;fNk kjpg;gPl;L khw;wnkd vd miof;fg;gLk;.. 7.

(20) gpd;tUk; re;ju;g;gq;fspy; fzf;fPl;by; kjpg;gPL nra;ag;gLk;.. •. •. •. Iaf; flDf;F Vw;ghL nra;jy;.. •. Nja;TWk; nrhj;Jf;fspd; gad;jU MAl;fhyj;jpid khw;WjYk;> Nja;T Kiwapid khw;WjYk;.. •. ruf;fpUg;gpid kjpg;gPL nra;jy;.. •. rl;luPjpahd flg;ghL.. •. epjpr; nrhj;Jf;fspd; epahakhd ngWkhdk;.. fzf;fPl;L kjpg;gPlhdJ Gjpa jfty;fs; fhuzkhf my;yJ etPd Nghf;Ffs; fhuzkhf khw;wkila KbAk;.. fzf;fPl;L kjpg;gPLfspy; Vw;gLk; khw;wq;fisf; fzf;Ffspy; gjpTnra;jy; gpd;tUk; Kiwfspy; ,lk;ngw Ntz;Lk;. •. khw;wk; jhf;fj;ij Vw;gLj;JtJ khw;wk; Vw;gl;l fhyj;jpwF ; khj;jpukhapd; me;epjpahz;L ,yhgj;jpy; my;yJ el;lj;jpy; rPuhf;fk; nra;jy;.. •. khw;wk; epfo;e;j fhyg;gFjpfspYk; vjpu;tUk; fhyg;gFjpfspYk; jhf;fj;ij Vw;gLj;Jkhapd; mt; xt;nthU epjpahz;L fhyg;gFjpapd; ,yhgj;jpy; my;yJ el;lj;jpy; rPuhf;fk; nra;jy;.. •. khw;wq;fs; nrhj;Jf;fs;> nghWg;Gf;fs;> cupikahz;ik vd;gtw;wpy; jhf;fj;ij Vw;gLj;Jkhapd; mk;khw;wq;fs; epfo;e;j fhyg;gFjpapd; nrhj;Jf;fs;> nghWg;Gf;fs; my;yJ cupikahz;ikapd; Njwpa ngW khdj;jpw;Fr; rPuhf;fk; nra;jy;.. •. fl;llq;fspd; fpuak; 400 000/= MFk;. kjpg;gplg;gl;l gad;jU MAl; fhyk; 20 tUlq;fs; MFk;. Mdhy; 5 tUlq;fspd; gpd; mjd; gad;jU MAl;fhyk; 10 tUlq;fs; vdf; fUJq;fs;.. •. Kjy; 5 tUlq;fspDs; xt;nthU tUlj;jpw;Fkhd ngWkhdj;Nja;T. mLj;j 10 tUlq;fspDs; xt;nthU tUlj;jpw;Fkhd ngWkhdj;Nja;T. = 30 000/= MFk;.. 8.

(21) •. tOf;fs; (Errors) epWtdnkhd;W epjpf; $w;Wf;fisj; jahupfF ; k;nghOJk; Kd;itf;Fk;nghOJk; fUj;jpw; nfhs;sg;gl;Ls;sJ vdg; nghJthf vjpu;ghu;ff ; f;$ba jfty;fisg; gad;gLj;jhJ tpLjy; my;yJ cupa Kiwapy; gad;gLj;jhJ tpLjy; fhuz khf@ fle;j epjpahz;nlhd;wpy; my;yJ gytw;wpy; ,Uf;ff;$ba jtWfshdit “fle; Kd;ida fhy tOf;fs;” vd (Prior Errors) miof;fg;gLk;. tOf;fs; epfo;fhyj;jpy; Nghd;Nw Kd;ida fhyq;fspYk; ,lk;ngw;wpUf;f KbAk;.. •. •. Kd;ida fhyg;gFjpapd; tOf;fs; gpd;tUkhW ,lk;ngWk;. • vz;fzpj uPjpahd tO • fzf;fPl;Lf; nfhs;iffisg; gad;gLj;Jtjpy; Vw;gLk; tO • ftdaPdk; Kd;ida fhyg;gFjpapy; ,lk;ngw;w tOnthd;wpidj; jpUj;jp mjid epjpf; $w;Wf;fspy; ntspg;gLj;JtJ fle;j fhyj;jpw;Fupaij kPs; Fwpg;gply; (Restatement) mbg;gilapyhFk;.. •. elg;G tUlj;jpd; tOf;fs; mt;tUl epjpf; $w;Wf;fs; mq;fPfupf;fg;gLtjw;F Kd;du; rPuhf;fg;gly; Ntz;Lk;.. •. ntspg; g Lj; j y; f Sf; f hd cjhuzq; f s; : fzf; f P l ; L f; nfhs; i ffspy; khw; w q; f s;. fzf; f P l ; L kjpg; g P l ; L khw; w q; f s;. Kd; i da fhyg; g Fjp apYs; s tOf; f s;. •. fzf;fl P L ; f; nfhs;ifapd; khw;wj;jpd; jd;ik.. •. kjpg;gPl;by; khw;wk; nra;tjw;fhd fhuzq;fs;.. •. fle;j epjp ahz;by; Vw;gl;l tOtpd; jd;ik.. •. vjpu;fhy> epfo; fhy epjpahz;L fspy; Vw;glf; $ba jhf;fk;.. •. kjpg;gPl;by; khw;wk; nra;tjd; fhuz khf epjpf;$w;Wf; fspy; Vw;gLk; jhf;fk;.. •. Kd;itf;fg;gl;l fle;j fhy epjpahz;L Muk;gj;jpNyNa rPuhf;fk; nra;jy;.. •. tOf;fs; rPuhf;f ypUe;J> vt;thW tOf;fs; rPuhf; fg;gl;Ls;sd vd;git njhlu;ghd tpgunkhd;W.. 9.

(22) Nju;r;rpkl;lk; 12.3. :. ,yq;iff; fzf;fl P L ; epakk; 12w;Nfw;g Ie;njhifj; jpfjpfF ; g; gpdd ; u; eilngWk; epfo;Tfs; njhlu;ghf fzf;F itj;jy; kw;Wk; ntspgg ; Lj;jy;fis Nkw; nfhs;thu;.. ghlNtisfs;. :. 04. fw;wy; NgWfs;: •. Ie;njhifj; jpfjpfF ; g; gpdd ; u; ,lk;ngWk; epfo;Tfis tiutpyf;fzg;gLj;jpf; fhl;Lthu;.. •. Ie;njhifj; jpfjpf;Fg; gpd;du; ,lk;ngWk; epfo;Tfis tifg;gLj;jp cjhu zq;fs; Kd;itg;ghu;.. •. epjpawpf;iffisg; guprPyid nra;Nthu;fs; jPu;khdq;fis vLg;gjw;fhf Ie;njhifj; jpfjpf;Fg; gpd;du; ,lk;ngWk; epfo;Tfs; Kf;fpaj;Jtk; ngWk; vd tpgupg;ghu;.. •. jPuk ; hdk; vLg;gjw;Fg; nghUj;jkhd jfty;fisAk; nghUj;jkw;w jfty;fis Ak; NtWgLj;jpf; fhl;Lthu;.. •. jfty;fspd; nghUj;jg;ghl;bd; Kf;fpaj;Jtj;ij tpgupg;ghu;.. fw;wy; - fw;gpj;jy; nranyhOq;Ffs;: gpuNtrk;: fk;gdp xd;wpd; rhjhuz gq;Fjhuu; ,UtUf;fpilapy; Vw;gl;l ciuahliy khztu;fSf;F Kd;itAq;fs;. khjtd; :. ghUq;fs; epah];. ,t; Ie;njhif 2009.03.31 Mk; jpfjpf;Nf jahupf;fg;gl;Ls;sJ. md;iwa jpdj;jpy; fld;gl;Nlhupd; njhif &gh 80>000 khf ,Ue;jpUf;fpwJ. Mdhy; Ie;njhifapy; &gh 60>000 MfNt fhl;lg;gl;Ls;sJ. ,J njhlu;ghf Njbg; ghu;j;j nghOJ &gh 20>000 ngWkhdk; nfhz;l fld;gl;Nlhd; xUtu; 2009.04.15 Mk; jpfjpad;W Kwpe;jtuhfp tpl;lhu; vd;gij mwpaf; $bajhf ,Ue;jJ. mt;thW vdpd; vt;thW mj;njhif fhl;lg;gl KbAk;?. epah]; :. vdf;Fk; ngupa gpur;rpidnahd;W Njhd;wpAs;sJ. epjpf;$w;wpy; &gh 10 kpy;ypad; ,yhgk; fhzg;gl;lhYk; vq;fSf;F ,yhgg; gfpu;T gpufldg;gLj;jg;gltpy;iy!! mit vq;fSf;Ff; fpilf;Fkh vd;gJ njupahJ. 10.

(23) •. Nkw;fhl;lg;gl;l ciuahliy mbg;gilahff; nfhz;L gpd;tUk; tplaq;fs; ntspg;gLkhW fye;Jiuahlnyhd;iw Nkw;nfhs;Sq;fs;. •. ,t;tzpfj;jpd; Ie;njhifj; jpfjp. •. Ie;njhifj; jpfjpf;Fg; gpd;du; ,lk;ngWk; epfo;Tfs;. •. epjpf; $w;Wf;fspy; rPuhf;fk; nra;ag;glf;$ba> rPuhf;fk; nra;a Kbahj epfo;Tfs;.. fw;wy; njhlu;ghf Kd;nkhopag;gLk; MNyhridfs;: •. gpd;tUk; jiyg;Gf;fSs; xt;nthU FOf;fSf;Fk; fpilf;Fk; jiyg;gpd; kPJ ftdQ; nrYj;jTk;. •. Ie;njhifj; jpfjpapy; fhzg;gl;l epiyikfspid cWjpg;gLj;jf;$ba epfo;Tfs;. •. Ie;njhifj; jpdj;jpwF ; g; gpdd ; u; Njhd;wpa epiyikfis ntspgg ; Lj;jf; $ba epfo;Tfs;. •. toq;fg;gl;l thrpg;Gg;gj;jpuj;ijg; guprPyid nra;J xt;nthU FOtpw;Fk; fpilf;Fk; jiyg;gpid tiutpyf;fzg;gLj;Jtjw;F MNyhrid toq;Fq;fs;.. •. gpd;tUk; cjhuzj;jpy; ftdQ; nrYj;jr; nra;aTk;. (1). tiuaWf;fg;gl;l rpwPju; fk;gdpapy; epjpahz;L 2009.03.31 Mk; jpfjpapy; KbtiltJld; 2009.05.30k; jpfjp fk;gdpapd; epjpf;$w;Wf;fs; gzpg;ghsu; fspdhy; mq;ff P upf;fg;gl;Ls;sJ. 2009.03.31 Mk; jpfjpapd; gpd;du; fk;gdp njhlu;ghf gpd;tUk; jfty;fs; ntspg;gLj;jg;gl;Ls;sd. 2009.03.31 Mk; jpfjpapy; &gh 300 000 ngWkjpiaf; nfhz;l ruf;fpUg;Gf;fpuak;> 2009.04.25 ,y; ,jd; Njwpa Njwj;jf;f ngWkhdjhf &gh 290 000 vd kjpg;gPL nra;ag;gl;lJ. ,r; ruf;fpUg;Gf;fs; 2009.04.25 ,y; &gh 250>000 w;F tpw;gid nra;ag;gl;ld.. (2). fk;gdpapd; gzpahsnuhUtuhd uh[htpdhy; mf;fk;gdpf;nfjpuhf tof; nfhd;W njhlug;gl;Ls;sJ. mt;tof;Fj; njhlu;ghf &gh 100>000 el;l <lhf nrYj;jg;gly; Ntz;Lk; vd 2009.04.15k; jpfjpapy; ePjpkd;wj;jpdhy; jPu;g;G $wg;gl;lJ.. (3). 2009.04.30 Mk; jpfjp &gh 500>000 ngWkjpahd fl;llnkhd;W jPapdhy; mopTw;wJ. el;lk; &gh 150>000 vd kjpg;gplg;gl;lJ.. (4). fk;gdpapdhy; gad;gLj;jg;gl;l &gh 1>000>000 ngWkhdk; nfhz;l Nkhl;lhu; thd; 2009.05.07k; jpfjp murpdhy; RtPfupj;Jf; nfhs;sg;gl;lJ.. 11.

(24) • • •. Nkw;fhl;b ; a jfty;fis xt;nthU FOf;fSf;Fk; fpilf;Fk; jiyg;Gf;fSf; Nfw;g NtWgLj;Jtjw;F MNyhrid toq;fTk;. mj;jfty;fs; epjpf; $w;Wf;fspy; ntspg;gLj;jg;gLk; Kiwia tpgupf;fr; nra;aTk;. FOj; Njbawpjy;fis Mf;fg+u;tkhfTk; xUikg;ghl;LlDk; KO tFg;gpwF ; k; Kd;itg;gjw;F Maj;jkhfTk;.. ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;:. epjpahz;L. fzf;Ffs; jahupf;Fk; fhyk;. }. •. ,yq;if fzf;fPl;L epakk; - 12 Ie;njhifj; jpfjpf;Fg; gpd;du; ,lk;ngWk; epfo;Tfs; (Events after the balance sheet date). }. •. 2009.04.01. 1. 2010.03.31. 2010.06.30. 2010.09.30. Ie;njhifj; jpfjp. gzpg;ghsu; rig epjpf; $w;Wf;fis mq;ff P upf;Fk; jpfjp. fk;gdpr; rl;lj;jpw; fika toq;fg;gl; Ls;s fhyk;. ,yq;if fzf;fPl;L epakk; 12 . . Ie;njhifj; jpfjpapy; fhzg;gLk; epiyikfs; njhlu;ghf cWjpg; gLj;jf;$ba epfo;Tfs;.. Ie;njhifj; jpfjpf;Fg; gpd;du; Njhd;wpa epiyikfis ntspg;gLj;Jk; epfo;Tfs;.. . . ,it epjpf; $w;Wfspy; rPuhf;fk; nra;ag;gl Ntz;Lk;.. ,it Njitahf ,Ue;jhy; kl;Lk; epjpf;$w;Wj; njhFjpfspy; Fwpg;ghf ntspg;gLj;Jjy; Ntz;Lk;.. . rPuhf;f Kbahj epfo;Tfs;. (Non Adjusting Events after the balance sheet date). . rPuhf;ff;$ba epfo;Tfs;. nghUj;jkw;w msTuPjpahf epfo;T fs; njhlu;gpy; mit ,lk; ngw;w jd;ik epjpj; jhf;fk; njhlu;ghd kjpg;gPnlhd;W ntspg;gLj;jg;gLk;.. (Adjusting Events after the balance sheet date). 12.

(25) • • • •. •. ,f;Fwpg;Gf;fis thrpj;J Ie;njhifj; jpfjpf;Fg; gpd;du; Vw;gLk; epfo;Tfis tiutpyf;fzg;gLj;jp cjhuzq;fis Kd;itf;fr; nra;aTk;. ,t;tl;ltizia mtjhdpj;J Ie;njhifj; jpfjpf;Fg; gpd;du; ,lk;ngWk; epfo;Tfis tiutpyf;fzg;gLj;jp cjhuzq;fis Kd;itf;fr; nra;aTk;. mt;ntht;nthU cjhuzq;fisAk; epjpf; $w;Wf;fspy; nrk;ikahf;Fk; Kiw fis my;yJ Fwpg;Gf;fshf ntspg;gLj;Jk; Kiwia tpgupf;fTk;. Ie;njhifj; jpfjpf;Fg; gpd;du; Vw;gLk; epfo;Tfspy; tzpfj;jpd; njhlu;e; jpaq;Fjy; njhlu;ghd fUJNfhshdJ jhf;fj;ij Vw;gLj;Jk; Kiw gpd;tU khW fhl;lg;gl;Ls;sJ. • Ie;njhifj; jpfjpf;Fg; gpd;du; Njhd;Wk; epfo;Tfspd; mbg;gilapy; tzpfj;ij KbTWj;Jjy; my;yJ VykpLjYf;Fj; jPuk ; hdpff ; g;gl;ljhapd; njhlu;e;jpaq;Fk; mbg;gilapy; epjpf;$w;Wf;fs; jahupf;fhjpUj;jy; Ntz;Lk;. • ,jw;fhd cjhuzq;fshf • njhopyhsu; gpur;rpidfs;> NtiyepWj;jq;fs; fhuzkhf tzpfj; jpd; tho;jd;ik epr;rakw;wjhf ,Uj;jy;. • murpdhy; Njhw;Wtpf;fg;gLk; rl;lq;fs; fhuzkhf tzpfj;jpd; tho;jd;ikapy; jhf;fk; Vw;gLjy;. • jPgg ; pbj;jy;> Rdhkp> nts;sk; Nghd;w mdu;jj ; q;fs; fhuzq;fspdhy; tzpfk; Nrjj;jpw;Fs;shFjy;. fzf;fl P L ; epakk; 12w;Nfw;g epjpf$ ; w;Wf;fspd; ntspgg ; Lj;jy;fis Kd;itf;fr; nra;aTk;. ntspg; g Lj; J jy;. . . rPuhf;ff;$ba. rPuhf;f Kbahj. epfo;Tfs;. epfo;Tfs;. (i). epjpf;$w;Wf;fis ntspg;gLj;J tjw;F mq;fPfhukspf;fg;gl;l jpfjp.. (i). epfo;tpd; jd;ik. (ii). vtu; %yk; mq;fPfhuk; mspf;fg;gl;lJ.. (ii). mtw;wpy; epjpj;jhf;fk; njhlu;ghd kjpg;gPnlhd;W my;yJ kjpg;gPL nra;a Kbahjtplj;J mJ gw;wpa $w;W.. (iii). mDkjpapd; gpd;du; epjp mwpf;iffspy; khw;wq;fs; nra;tjw;F mjpfhuk; ,Ug;gpd; mJ njhlu;ghd tpguk;. 13.

(26) Nju;r;rpkl;lk; 12.4. :. Vw;ghL> epfoj;jf;f nghWg;Gf;fs;> epfoj;jf;f nrhj;Jf;fs; njhlu;ghff; fzf;F itj;jy; ntspg;gLj;jy;fis Nkw;nfhs;thu;.. ghlNtisfs;. :. 04. fw;wy; NgWfs;: •. ,yq;if fzf;fPl;L epakk; 36w;fika Vw;ghLfs;> epfoj;jf;f nghWg;Gf;fs;> epfoj;jf;f nrhj;Jf;fs; vd;gtw;iw tiutpyf;fzg;gLj;jpf; fhl;Lthu;.. •. Vw;ghLfs;> epfoj;jf;f nghWg;Gf;fs;> epfoj;jf;f nrhj;Jf;fs; vd;gtw;iw NtWgLj;jp ,dq;fhz;ghu;.. •. ,yq;iff; fzf;fPl;L epakk; 36w;fika ntspg;gLj;jy;fisr; nra;thu;.. fw;wy; - fw;gpj;jy; nranyhOq;Ffs;: ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;: •. Vw;ghLfs; (Provisions) ngWkhdk;> fhyk; njhlu;ghf epr;rakw;w epiyikfisf; nfhz;l nghWg;Gf; fs; Vw;ghLfs; vd;wiof;fg;gLk;. MapDk; nghWg;Gf;fspd; (nrYj;j Ntz;baitfs;) nfhLg;gdTf; fhyk;> ngWkhdk; vd;gdtw;wpy; epr;raj; jd;iknahd;wpUg;gjdhy; nghWg;Gf;fspypUe;J Vw;ghLfs; NtWgLfpd;wJ vdyhk;. Vw;ghLfs; epjpf; $w;Wf;fspy; nghWg;Gf;fshf / (nrYj;j Ntz;bait fshf) ,dq;fhzg;gly; Ntz;Lk;.. •. Vw;ghLfs; fzf;Ffspy; gjpag;gLk; nghOJ ftdj;jpw; nfhs;s Ntz;ba epajpfs;: (1). fle;j fhy epfo;nthd;wpd; ngWNgnwhd;whf epfo;fhyj;jpy; flg;ghnlhd;W cUthFjy;.. (2). mf;flg;ghl;bid eptu;j ; j ; p nra;tjw;fhfg; nghUshjhu mD$yq;fSld; $ba tsq;fs; ntspr;nry;Yk; epfoj;jf;fitnahd;W cUthFjy;.. (3). mf;flg;ghl;Lg; ngWkhdk; ek;gfj;jd;ik nfhz;ljhf kjpg;gPL nra;af; $bajhf ,Uj;jy;.. 14.

(27) •. flg;ghl;Lld; $ba epfo;Tfis gpd;tUkhW tifg;gLj;j KbAk;. Vw;ghL njhlu;ghd flg;ghLfs;. . . rl;luPjpahd flg;ghL. fl;LUthf;ff; flg;ghL. (Legal Obligation). (Constructive Obligation). . xg;ge;jnkhd;wpd; %yk;. . rl;l%y nkhd;wpd; %yk;. . rl;lj;jpd; %yk;. . • fle;jfhyk; Kjy; gpd;gw;wg;gl;L tUk; gbKiwfs;. . • gfpuq;fg;gLj;jg;gLk; nfhs;iffspd; mbg;gilapy;. Vw; g hl; L f; fzf; F fs; epjpf; $ w; W fSld; njhlu; G gLk; Kiw. cjhuzk; : &gh 100>000w;fhd Copau; el;l<L Vw;ghL 2008.04.01 guPli ; r kPjpapy; cs;sf;fg; gl;Ls;sJ. 31.3.2009y; KbtilAk; Mz;by; jPu;g;gspf;fg;gl;l tof;fpw;fika nrYj;j Ntz;ba el;l<l;Lj; njhif &gh 120>000 vdj; jPuk ; hdpff ; g;gl;Ls;sJ. el;l<l;Lj;njhiff;fhf 20>000 &gh Nkyjpfkhf Vw;ghL nra;jy;. •. tUkhdf;$w;W. 20>000. Copau; el;l<l;L Vw;ghl;Lf; fzf;F nryT. •. 20>000. Copau; el;l<l;L Vw;ghL &gh 120>000j;ij Ie;njhifapy; eilKiwg; nghWg;gpd; fPo; fhl;Ljy; Ntz;Lk;.. epfoj; j f; f nghWg; G f; f s;. (Contingent Liabilities) (m) epWtdj;jpd; KOikahd fl;Lg;ghbd;wp vjpu;fhy epfo;nthd;W epfo;jy; my;yJ mij tplf; $Ljyhd mstpy; epfo;jy; my;yJ epfohjpUj;jy; vDk; mbg;gilapy; Njhd;Wk; flg;ghnlhd;W my;yJ. 15.

(28) (M) fle;jfhy epfo;nthd;wpd; mbg;gilapy; Njhd;wpajhapDk; (1). Fwpj;j flg;ghl;bid epiwT nra;tjw;F tzpfj;jpd; tsq;fs; ntspNa nry;Yk; Nghf;nfhd;W ,y;yhj my;yJ. (2). flg;ghl;bd; ngWkjpapid njspthf kjpg;gpLtjw;F KbahjpUg;gjd; fhuzkhf ,jid ,dq;fhz Kbahj epfo;fhyf; flg;ghL epfoj; jf;f nghWg;Gf;fshFk; vd miof;fg;gLk;.. cjhuzk; : (i). tUlj;jpDs; Copau;fis ePf;fpajd; fhuzkhf CopanuhUtu; el;l<L Nfhup tof;Fj; njhlUjy;.. (ii). epWtdj;jpd; gpupnthd;iw %btpLtjd; fhuzkhf CopaUf;Fr; nrYj;jNtz;ba ,og;gPL.. (iii). tUlj;jpDs; tpw;gidg; gz;lnkhd;wpw;F cj;juthjkspj;jy;.. epfoj;jf;f nryTfs; njhlu;ghd jPu;khdq;fs; fle;j fhy epfo;nthd;wpd; ngWNgw;wpdbg;gilapy; epfo;fhyj;jpy; flg;ghnlhd;W fhzg;gLkhapd;> mf;flg;ghl;bidj; jPu;g;gjw;fhd nfhLg;gdTfs; cWjpg;gLj;jg; gl;ljhfTk;> mf;nfhLg;gdT ek;gfj;jd;ik nfhz;ljhfTk; kjpg;gplf;$bajhfTk; ,Ug;gpd; mjid Vw;ghL nra;a KbAk;. mt;thW nra;a KbahjpUg;gpd; epfoj;jf;f nghWg;Gf;fis Fwpg;Gf;fspd; %yk; ntspg;gLj;Jjy; Ntz;Lk;. epfoj;jf;f nrhj;Jf;fs; (Contingent Assets) fle;j fhy epfo;Tfspd; ngWNgwhf tzpfj;jpd; fl;Lg;ghbd;wp vjpu;fhyj;jpy; Vw;glf;$ba ahNjDk; xU epfo;T my;yJ gy epfo;Tfs; epfo;jy; my;yJ epfohjpUj;jy; vDk; mbg;gilapy; tho;jd;ikia cWjpgg ; Lj;jf;$ba nrhj;Jf;fs; epfoj;jf;f nrhj;Jf;fs; vd;wiof;fg;gLk;.. cjhuzk; : tzpfj;jpw;Fupj;jhd epynkhd;W tPjp mgptpUj;jp mjpfhurigapdhy; RtPfupj; jikf;fhf tpzz ; g;gpjJ ; s;s ,og;gl P L ; j; ngWkjpapid ntspafj; jug;gpdu;fs; jPu;khdpf;fhjpUg;gjdhy; mjidr; nrhj;njhd;whf ,dq;fhz Kbahik. mt;thW ,dq;fhz Kbahj tUkhdnkhd;W fzf;NfLfspy; ,dq;fhzg; glhjjd; mbg;gilapy; itf;fg;gLk;.. 16.

(29) ntspg; g Lj; J jy; f s; (Disclosures) cjhuzq; f s; :. epfoj; j f; f nrhj;Jf;fs;. epfoj; j f; f nghWg;Gf;fs;. Vw; g hL. •. Vw;ghLfspd; Muk;g> ,Wjp kPjpfs;.. •. jd;ik njhlu;ghd RUf;fkhd tpgunkhd;W.. •. nghUshjhu mD$yq;fs; fpilf;ff;$ba epiyikfs; ,Ug;gpd; gpd;tUk; jfty;fs; ntspg; gLj;jg;gLk;.. •. epjpahz;bw; Fs; Nkw; nfhs;sg;gl;l Nkyjpf Vw;ghLfs;.. •. epjpapd; jhf;fk; njhlu;ghd kjpg;gPnlhd;W.. •. jd;ik njhlu;ghd RUf;f tpgunkhd;W.. •. Fwpg;gpl;l • fhyg;gFjp apy; gad; gLj;jg;gl;l ngWkhdq;fs;.. tsq;fs; ntspr; nry;Yk; ngW khdq;fs; my;yJ fhy ,ilntsp njhlu;gpy; epr;rakw;w epiyikfspd; tpsf;fk;.. •. mtw;wpd; epjpj; jhf;fk; njhlu;ghd kjpg;gPnlhd;W.. •. fhyg;gFjpapy; kPs;kjpg;gPL nra;ag;gl;l ngWkhdq;fs;.. 17.

(30) Nju;r;rpkl;lk; 12.5 :. Fj;jif njhlu;ghd fzf;F itj;jypd; mbg;gilj; njsptpidg; ngw;Wf; nfhs;thu;.. ghlNtisfs;. :. 04. fw;wy; NgWfs;: •. ,yq;if fzf;fPl;L epakk; 19w;Nfw;g Fj;jiff; fzf;fPl;bid tiutpyf; fzg;gLj;jpf; fhl;Lthu;.. •. Fj;jiffis tifg;gLj;jpf; fhl;Lthu;.. •. Fj;jiff; nfhs;tdthsu;fspd; VLfspy; Fj;jifapidg; gjpTnra;J fhl;Lthu;.. fw;wy; - fw;gpj;jy; nranyhOq;Ffs;: ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;: •. mNefkhd tzpfq;fspy; mNefkhd nfhLf;fy; thq;fy;fs; jtizf; nfhLg;gdT Kiwapy; ,lk;ngWtjdhy; Fj;jif (Lease) njhlu;ghd fzf;F fspd; Njitg;ghL cUthdJ.. •. vtNuDk; thbf;ifahsnuhUtupdhy; ahNjDk; nrhj;njhd;W my;yJ nrhj;Jj; njhFjpnahd;W Fj;jif toq;Fdu;fspd; cld;ghl;bw;fika mf;fhyk; KbAk; tiuapy; gad;gLj;Jtjw;fhd cupikapid VNjDk; nfhLg;gdtpwN ; fw;g ngw;Wf; nfhs;sg;gLkhapd; mJ Fj;jif vd;wiof;fg;gLk;.. •. Fj;jif njhlu;ghf xg;ge;jnkhd;W eilKiwg;gLj;jg;gLk;.. •. ,jw;fika Fj;jif xg;ge;jk; njhlu;ghf ,U gpuptpdu;fs; njhlu;GgLfpdw ; du;. •. Fj;jiff; nfhs;tdthsu;fs;. •. Fj;jif tpw;gidahsu;fs;. (1) epjpf; Fj;jif ahNjDk; nrhj;njhd;wpd; cupikapd; mbg;gilapy; cUthFk; ,lu;> mD$yq;fs; vd;gtw;wpy; ftdj;jpw; nfhs;sg;gl Ntz;ba ngWkhdnkhd;wpid Fj;jif xg;ge;j Muk;gj;jpd;NghJ Fj;jif tpw;gidahsuplkpUe;J Fj;jiff; nfhs;tdthsUf;F khw;wg;gLkhapd; mJ epjpf; Fj;jif vd;wiof;fg;gLk;. (2) nraw; g hl; L f; Fj; j if epjpay;yhj midj;Jf; Fj;jiffSk; nraw;ghl;L Fj;jiffs; vdg;gLk;.. 18.

(31) •. Fj;jiff; nfhs;tdthsu;fspd; Gj;jfq;fspy; fzf;Ffs; gjpag;gLk; Kiwfs; gpd;tUkhW: •. epjpf; Fj; j if. (1). nrhj;Jf;fis Fj;jifapdbg;gilapy; ngw;Wf; nfhs;Sk;nghOJ nrhj;Jf;fspd; epahakhd ngWkhdk; my;yJ fhR tpiy. Fwpj;j nrhj;Jf; fzf;F. tuT. Fj;jif tpw;gidahsupd; fzf;F (2). nryT. Muk;g itg;Gf; fl;lzj;ijr; nrYj;Jjy; Fj;jif tpw;gidahsu; fzf;F. tuT. fhR / tq;fpf; fzf;F (3). nryT. nrhj;jpw;fhd tUlhe;jg; ngWkhdj; Nja;Tj;njhif Fwpj;j ngWkhdj; Nja;Tf;fzf;F. tuT. Fwpj;j ngWkhdj; Nja;T Vw;ghl;Lf; fzf;F (4). nryT. Fj;jif tl;biag; gjpT nra;jy; Fj;jif tl;bf;fzf;F. tuT. Fj;jif tpw;gidahsu; fzf;F (5). nryT. Fj;jifj; jtizf; fl;lzk; nrYj;Jjy;. Fj;jif tpw;gidahsu; fzf;F fhRf; fzf;F. tuT nryT. cjhuzk;: tiuaWf;fg;gl;l gpupah fk;gdp 2006.01.01 Mk; jpfjpapy; tiuaWf;fg;gl;l rhe;jp fk;gdpaplkpUe;J Fj;jif xg;ge;jj;jpdbg;gilapy; tpNrl ,ae;jpu nkhd;wpidg; ngw;Wf; nfhz;lJ. xg;ge;jj;jpw;fhd epge;jidfs; gpd;tUkhW: •. Fj;jif xg;ge;jf; fhyk; 05 tUlq;fshFk;.. •. Muk;g itg;Gf;fl;lzk; &gh 60>000. •. 2006.12.31 Mk; jpfjp njhlf;fk; &gh 60>000 tPjk; tUlhe;jj; jtizfs; Ie;J MFk;. (tl;bAld;). •. tUlhe;j tl;b 12%. 19.

(32) nrhj;jpd; rhjhuz ngWkhdk; &gh 242> 240 tUlhe;jg; ngWkhdj;Nja;T Neu;Nfhl;L Kiwapy; 10% Nkw;nfhs;sg; gLk;. ,f;nfhLf;fy; thq;fy;fis tiuaWf;fg;gl;l gpupah fk;gdpapd; gj;jfq;fspy; gjpT nra;aTk;.. • •. tl;bf; fzpg;gPl;L ml;ltiz. &gh nrhj;jpd; rhjhuz ngWkhdk;. 242,240. Muk;g itg;Gf; fl;lzk;. (60,000). 2006.01.01w;fhd kPjp. 182,240. $l;Lf: 2006 Mk; Mz;bw;fhd tl;b 12%. 21,869 204,109. 2006 Mk; Mz;bd; jtizf;fl;lzk;. (60,000). 2006.12.31y; kPjp. 144,109. 2007 Mk; Mz;bw;fhd tl;b 12%. 17,293. 2007.21.31y; kPjp. 161,402. 2007 Mk; Mz;bw;fhd jtizf;fl;lzk;. (60,000). 2007.12.31y; kPjp. 101,402. 2008 Mk; Mz;bw;fhd tl;b 12%. 12,168. 2008.12.31y; kPjp. 113,570. 2008 Mk; Mz;bw;fhd jtizf;fl;lzk;. (60,000). 2008.12.31y; kPjp. 53,570. 2009 Mk; Mz;bw;fhd tl;b 12%. 6,430. 2009.12.31y; kPjp. 60,000. 2009 Mk; Mz;bw;fhd jtizf;fl;lzk;. (60,000) 00,000. Kjyhk; tUlj;jpy; tl;b fzpg;gplg;gl;l Kiw. ,k;KiwapNyNa Vida tUlq;fSf;Fk; tl;b fzpg;gplg;gly; Ntz;Lk;. fbdkhf jfty;fs; ,k;kjpg;gl P b ; y; gad;gLj;j Ntz;bajpy;iy. nfhLf;fg;gLk; jfty;fis khj;jpuk; tpku;rdk; nra;f. Nkw;Fwpg;gpl;l fzpg;gPL Mrpupau;fspd; tpsf;fq;fSf;F kl;LNk gad;gLj;jg;gly; Ntz;Lk;. 20.

(33) nfhs; t dthsu; (gpupah fk; g dp) Gj; j fq; f spy; fzf; F fs; Fj;jif tpw;gidahdu; fzf;F (tiuaWf;fg;gl;l rhe;jp fk;gdp) Fj; j if fld; n fhLj; N jhu; fzf; F 2006.01.01 fhR (Muk;gitg;G). 2006.01.01 ,ae;jpuk;. 60,000. 2006.12.31 fhR. 2006.12.31 Fj;jif tl;b. (Kjyhk; jtizf;fl;lzk;). 60,000. 2006.12.31y; kPjp fP.nfh.nr.. 144,109 264,109. 242,240 21,869. 264,109. 2006.12.31 fhR. 2006.01.301y; kPjp fP.nfh.t. 144,109. (jtizf;fl;lzk;) 2006.12.31 kPjp fP.nfh.nr.. 2006.12.31 Fj;jif tl;b. 60,000. 17,293. 101,402 161,402. 161,402 2008.01.01y; kPjp fP.nfh.t. 101,402. ,ae; j puf; fzf; F 2006.01.01 Fj;jif tpw;gidahsu;. 242,240. Fj; j if tl; b f; fzf; F 06.12.31 Fj;jif tpw;gidahsu; 21,869. 06.12.31 ,yhgel;lf;f/F. 21,869. 07.12.31 Fj;jif tpw;gidahsu; 17,293. 07.12.31 ,yhgel;lf;f/F. 17,293. ,ae; j pu ngWkhdj; Nja; T f; fzf; F 2006.12.31 ng.Nj.Vw;ghL. 24,224. 2006.12.31 ,yhgel;lf;f/F. 24,224. 2007.12.31 ng.Nj.Vw;ghL. 24,224. 2007.12.31 ,yhgel;lf;f/F. 24,224. ,ae; j pug; ngWkhdj; Nja; T Vw; g hl; L f; fzf; F 2006.12.31y; kP.fP.nfh.nr.. 2006.12.31 ngW.Nja;Tf;f/F. 24,224 24,224. 2006.12.31y; kP.fP.nfh.nr.. 24,224 24,224. 48,448. 2007.01.01 kP.fP.nfh.t.. 24,224. 2007.12.31 ngW.Nja;Tf;f/F. 24,224. 48,448. 48,448 2008.01.01 kP.fP.nfh.t.. 21. 48,448.

(34) ,k;Kiwf;fika vjpu;tUk; tUlq;fspYk; fzf;Ffspy; nfhLf;fy; thq;fy;fisg; gjpT nra;a KbAk;. •. epjpf;$w;Wf;fspy; Fj;jiff; fzf;fPl;Lf;Fupa jfty;fs; fhl;lg;gLk; Kiw.. •. Nkw;jug;gl;l cjhuzq;fSf;fika epjpf$ ; w;Wf;fspd; cUg;gbfs; gpdt ; UkhW: tUkhdf; $ w; W cUg; g bfs; 2006. 2007. 2008. 2009. 24,224. 24,224. 24,224. 24,224. 21,869. 17,293. 12,168. 6,430. epu; t hfr; nryT: ,ae;jpug; ngWkhdj;Nja;T epjpr; nryT: Fj;jif tl;b. ,Wjp Ie; n jhiffspyhd cUg; g bfs; 2007. 2008. 2009. 218,016 193,792. 169,568. 145,344. -. -. 2006. eilKiway;yhr; nrhj;Jf;fs;: ,ae;jpuk; - Njwpa ngWkjp eilKiway; y hg; nghWg; G f; f s s;: Fj;jif tpwg ; idahsu; rhe;jp fk;gdp. 101,402. 53,570. eilKiw nghWg;Gf;fs s;: Fj;jif tpwg ; idahsu;. •. 42,707 47,832. 53,570. -. nraw;ghl;Lf; Fj;jifahsUf;F Ie;njhifj; jpfjpapy; nrYj;jNtz;ba njhif eilKiwg; nghWg;Gf;fs;> eilKiway;yhg; nghWg;Gf;fs; vd tifg;gLj;jpf; fhl;lg;gl Ntz;Lk;.. nraw; g hl; L g; Fj; j ifapidf; nfhs; t dthsu; f spd; Gj; j fq; fspy; fzf;f itf;Fk; Kiw: •. •. nraw;ghl;Lf; Fj;jifapd; mbg;gilapy; vLf;fg;gLk; nrhj;Jf;fis Fj;jiff; nfhs;tdthsuJ Ie;njhifapy; nrhj;Jf;fshff; fhl;l KbahJ. vjpu; fhyj;jpy; nrYj;jg;gl Ntz;ba Fj;jifj; jtizf; fl;lzk; nghWg;nghd;whf ,dq;fhz KbahJ. ,jw;fika epjpahz;bw;fhfr; nrYj;jpa jtizf; fl;lzk; Fj;jiff; nfhs;tdthsu;fsJ fzf;Ffspy; gpd;tUk; Kiwapy; cs;slf;fg;gly; Ntz;Lk;. Fj;jifj; jtizf;fl;lzk; epjpahz;bd; nrynthd;whff; fUjp fzf;Ffspy; gjpag;gLk;. • Fwpj;j epjpahz;bw;fhd Fj;jifj; jtizf;fl;lzk;: Fj;jifj; jtizf; fl;lzf; fzf;F tuT fhR / nrYj;j Ntz;ba Fj;jiff; fl;lzf; fzf;F nryT 22.

(35) Nju;r;rpkl;lk; 12.6. :. “tUkhdk; tUkhdk;” njhlu;ghd fzf;F itj;jy;fisAk; ntspg;gLj;jy;fisAk; Nkw;nfhs;thu;.. ghlNtisfs;. :. 04. fw;wy; NgWfs;: •. tUkhdk;” vd;gjid tiutpyf; ,yq;if fzf;fPl;L epakk; 29 ,w;fika “tUkhdk; fzg;gLj;jpf; fhl;Lthu;.. •. “tUkhdq; tUkhdq;fs;” vd;gjid mstPL nra;tjw;fhd epajpfis Kd;itg;ghu;.. •. “tUkhdq; tUkhdq;fs;” ngw;Wf; nfhs;sg;gLk; Kf;fpa %d;W %yq;fSf;Nfw;g nfhLf;fy; thq;fy;fisAk; epfo;TfisAk; ntspg;gLj;jpf; fhl;Lthu;.. •. tUkhdq;fis ,dq;fhZk; epakq;fSf;fhd ntspg;gLj;jy;fis Kd; itg;ghu;.. fw;wy; - fw;gpj;jy; nranyhOq;Ffs;: ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;: •. •. ,yq;iff; fzf;fl P L ; epakk; 29 “tUkhdq; tUkhdq;fs;”; vDk; epakj;jpd; Nehf;fkhf ,Ug;gJ nfhLf;fy; thq;fy;fs;> epfo;TfspD}lhf cUthFk; tUkhdq; fshFk;. ,it> • ,dq;fhZjy;. • fzf;Ffspy; gjpT nra;jy;. • ntspg;gLj;jy;fs; nra;tij cWjpg;gLj;Jjy;. ,e;epakj;jpw;fika tUkhdq;fs; gpd;tUkhW fhl;lg;gLk;. • nghUs; tpw;gid tUkhdk; • Nrit toq;fy; tUkhdk; • tl;b> ,iw> gq;fpyhgq;fs; tUkhdk;. epakj;jpw;fika tiutpyf;fzq;fs; gpd;tUk; Kiwapy; mikAk;. tUkhdk; (Revenue). •. “cupikahsu;fspd; gq;fspgg ; pdw ; p cupikahz;ikapid mjpfupjJ ; r; nry;tjw; Ff; fhuzkhf mike;j epWtd uPjpahf nghJthf nraw;ghLfspD}lhfj; Njhd;Wk; nghUshjhu eyd;fspy; epjpahz;bDs; Vw;gLk; nkhj;j cl;gha;rr ; yhFk;.”. •. fpilj;j my;yJ fpilf;f Ntz;ba epahakhd ngWkjpNa tUkhdq;fshf mstplg;gly; Ntz;Lk;. 23.

(36) tUkhdq;fis ,dq;fhzy; (Recognition of Revenue ). •. •. ahNjDk; tUkhdnkhd;wpidg; Gj;jfq;fspy; gjpT nra;tij ,dq; fhz;g jw;F gpd;tUk; ,U epajpfs; g+uzg;gLj;jg;gl;bUj;jy; Ntz;Lk;. (1). vjpu;fhy nghUshjhu eyd;fs; tzpfj;jpDs; cs;tUtJ epr;rakhf ,Uj;jy;.. (2). ,e; eyd;fs; ek;gfj;jd;ik nfhz;ljhfTk; mstplf;$bajhfTk; ,Uj;jy;.. Nkw;fhl;ba Kiwapy; ,dq;fhzg;gl;l nfhLf;fy; thq;fnyhd;W njhlu;ghff; fpilj;j my;yJ fpilf;f Ntz;ba ngWkjpapd; mbg;gilapNyNa mf; nfhLf;fy; thq;fy;fs; kjpg;gPL nra;ag;gly; Ntz;Lk;.. cjhuzk;:. 10% tl;bapy; tq;fpapy; &gh 100>000 KjyPlhf itg;Gr; nra;ag;gl;bUg;gpd; tUlhe;j tl;bapd; epahakhd ngWkhd khf ,Ug;gJ &gh 10>000 khFk;.. epahakhd ngWkhdk; (Fair value). “mwpTk; tpUg;gKk; nfhz;l ,U gpuptpdu;fSf;fpilNa eilngWk; nfhLf;fy; thq;fnyhd;wpd;NghJ nrhj;Jf;fisg; gupkhw;wf;$ba my;yJ nghWg;nghd;wp ypUe;J tpLglf;$ba ngWkhdkhFk;.” nfhLf;fy; thq;fnyhd;iw ,dq;fhzy; (Identification of a transaction). ,e;epakj;jpdbg;gilapy; tUkhdq;fis cUthf;Fk; nfhLf;fy; thq;fy;fs; %d;wpid ,dq;fhz KbAk;.. (1). (1). nghUs; tpw;gidf; nfhLf;fy; thq;fy;fs;. (2). Nritfs; toq;Fjy; nfhLf;fy; thq;fy;fs;. (3). epWtdr; nrhj;Jf;fis NtW jug;gpdu;fs; gad;gLj;JtjpD}lhff; fpilf;Fk; njhiffs;. cjhuzk; : tl;b> ,iw> gq;Fyhgq;fs;. nghUs; tpw;gid (Sale of Goods). gpdt ; Uk; epge;jidfs; midj;Jk; g+uzg;gLj;jg;gl;L ,Ug;gpd; mg; nghUl;fs; tpw;gid nra;tjd; %yk; fpilf;Fk; tUkhdnkhd;whf mtw;iw ,dq;fhz Ntz;Lk;. (1). cupik njhlu;ghd ,lu;fs;> eyd;fs; vd;gtw;wpy; Fwpgg ; plj;jf;f njhif nahd;W tpw;gidahsupdhy; nfhs;tdthsu;fSf;F xg;gilf;fg;gly; Ntz;Lk;. 24.

(37) (2). (2). nghUl;fspd; cupikAld; ,ize;j Kfhikj;Jtj; jiyaPL my;yJ nghUl;fs; kPJ fl;Lg;ghl;bid epWtdk; NgzhjpUj;jy; Ntz;Lk;.. (3). tUkhdk; cau; ek;gpf;ifj;jd;ik nfhz;ljhf mstplf;$bajhf ,Uj;jy; Ntz;Lk;.. (4). nfhLf;fy; thq;fy;fSld; ,ize;j nghUshjhu eyd;fs; epWtdj; jpDs; cl;gha;r;rg;gLjy; cWjpahf ,Uj;jy; Ntz;Lk;.. (5). nfhLf;fy; thq;fy;fs; njhlu;ghf Rkj;jg;gl;l my;yJ Rkj;j Ntz;ba fpuakhdJ ek;gfj;jd;ik nfhz;ljhfTk; mstplf;$bajhfTk; ,Uj; jy; Ntz;Lk;. (tpwg ; id tUkhdq;fSld; tpwg ; idf; fpuaj;jpid ,dq; fhzy;) nfhLf;fy; thq;fy;fSf;Fupj;jhd nryTfs; ek;gfj;jd;ik nfhz;ljhf mstplKbahjpUg;gpd; tUkhdq;fshf epjpf;$w;Wf;fspy; ,dq;fhl;lhjpUj;jy; Ntz;Lk;. mjid Ie;njhifj; jpfjpapy; nghWg; nghd;whf ,dq; fhl;Ljy; Ntz;Lk;.. Nrit toq;fy; (Rendering of Services). VNjDk; fhyg;gFjpnahd;wpy; Nritnahd;wpid toq;Ftjw;F epWtdj;jpdhy; cld;ghnlhd;W Vw;gLj;jpf; nfhs;sg;gLk;. Nritapid epjpahz;bDs; my;yJ gy epjpahz;LfspDs; toq;fKbAk;. rpy tifahd Nritfs; Neubahd epuk ; hz xg;ge;jq;fSf;Fupajhf ,Uf;f KbAk;. ,t;tiff; nfhLf;fy; thq;fyp dhy; Njhd;Wk; tUkhdq;fis epakq;fspdhy; ,dq;fhz KbahjpUf;Fk;. Nrit toq;fy; njhlu;ghd nfhLf;fy; thq;fnyhd;wpd; ,Wjp tpisT ek;gfj;jd;ik nfhz;ljhf kjpgg ; plf;$bajhf ,Uf;Fk; re;ju;gg ; j;jpy; Ie;njhifj; jpfjpapy; nfhLf;fy; thq;fypy; g+u;j;jpahf;fg;gl;l mstpd; mbg;gilapy; tUkhdq;fs; ,dq; fhzg;gLk;. Nritf; nfhLf;fy; thq;fnyhd;wpy; ,Wjp tpisT ek;gfj; jd;ik nfhz;ljhf kjpg;gpLtjw;F gpd;tUk; epge;jidfs; g+u;j;jp nra;ag;gly; Ntz;Lk;. (1). tUkhdq;fspd; ngWkjp ek;gfj;jd;ik nfhz;ljhf mstplf;$bajhf ,Uj;jy; Ntz;Lk;.. (2). vjpu;fhyg; nghUshjhu eyd;fs; epWtdj;jpDs; cl;gha;r;rg;gLjy; njspTilajhf ,Uj;jy; Ntz;Lk;.. (3). Ie;njhifj; jpfjpapy; g+u;j;jpahf;fg;gl;l nfhLf;fy; thq;fy;fspd; ngWkhdq;fs; cau;e;j ek;gfj;jd;ik nfhz;ljhf msf;ff;$bajhf ,Uj;jy;.. (4). ,f;nfhLf;fy; thq;fy;fspdbg;gilapy; Vw;gl;lJk; nfhLf;fy; thq;fiy Kbg;gjw;Fk; Vw;fNtz;ba vjpu;ghu;f;fg;gl;l fpuak;> ek;gfj;jd;ik nfhz;ljhfTk; mstplf;$bajhfTk; ,Uj;jy; Ntz;Lk;. 25.

(38) (3). tl;b> ,iw> gq;Fyhgk; (Interest, Royalty and Dividend) tl;b (Interest). gzk; my;yJ gzj;jpw;Fr; rkkhdtw;iw NtnwhUtu; my;yJ NtW epWtd nkhd;W gad;gLj;Jtjw;fhf mwtplg;gLk; mwtPLfs; tl;b vd;W miof;fg; gLk;. ,iwfs; (Royalties). epWtdnkhd;W ePz;lfhyr; nrhj;Jf;fisg; gad;gLj;JtJld; njhlu;ghd mwtPLfs; ,iwfs; vd;wiof;fg;gLk;.. cjhuzk; :. tpahghuf;Fwp> nkd;nghUs;> Mf;f cupik. gq;fpyhgq;fs; (Dividends). ahNjDk; %yjd tifnahd;wpwf ; hf mjd; cupikahsu;fSf;F cupikj;Jt tpfpjj;jpdbg;gilapy; ,yhgj;jpypUe;J Nkw;nfhs;sg;gLk; gfpu;T gq;Fyhgk; vd miof;fg;gLk;. NtW epWtdq;fspdhy; nrhj;Jf;fs; gad;gLj;jg;gLtjdhy; tl;b> ,iw> gq;Fyhgk; Nghd;witfs; tUkhdq;fshfg; ngwg;gLk;. mit@ •. nfhLf;fy; thq;fYld; njhlu;Gila nghUshjhu eyd;fs; Kaw;rp ahz;ikf;F cl;gha;r;rg;gLtjd; cWjpj;jd;ik fhzg;gLk;.. •. tUkhdk; ek;gfj;jd;ik nfhz;ljhfTk;> mstplf;$bajhfTk;> ,Ug;gpd;> gpd;tUk; mbg;gilfspd; fPo; mjid ,dq;fhzy; Ntz;Lk;. (1). tpidjpwdhd tl;b tPjj;jpdbg;gilapy; fhyj;jpwN ; fw;g tl;bapid ,dq;fhz KbAk;.. (2). xg;ge;jj;jpd; eilKiw epiyikfSf;Nfw;g ml;LW mbg;gilapy; ,iwfs; ,dq;fhzg;gly; Ntz;Lk;.. (3). gq;Fjhuu;fSf;F gq;Fyhgk; fpilg;gjw;fhd cupik cUthtjd; %yk; gq;Fyhgk; ,dq;fhzg;gl KbAk;.. 26.

(39) ntspg;gLj;Jjy;fs; (Disclosures) epjpf;$w;Wf;fspy; gpd;tUtd ntspg;gLj;jg;gLjy; Ntz;Lk;. (1). tUkhdj;jpid tUkhdq;fs; njhlu;gpy; ,dq;fhZjy; njhlu;ghd fzf;fl P L ; f; nfhs;iffs;> Nritf; nfhLf;fy; thq;fnyhd;wpy; me;j xg;ge;jj;jpy; Kbf;fg; gl;l mstpid kjpg;gPL nra;tjw;fhf gad;gLj;jg;gl;l Kiw.. (2). xt;nthU tUkhd tiffspd; fPo; ,dq;fhzg;gl;l tUkhdq;fspd; ngW khdq;fshtd:. (3). (i). nghUs; tpw;gid. (ii). Nrit toq;fy;. (iii). tl;b. (iv). gq;Fyhgk;. (v). ,iwf;fl;lzk;. xt;nthU tUkhd tiffspYk; cs;slq;Fk; nghUl;fs; Nritfis gupkhw;wk; nra;tjpD}lhf ,dq;fhzg;gl;l njhiffs; tUkhdq;fspd; ngW khdq;fshFk;.. 27.

(40) Nju;r;rpkl;lk; 12.7. :. fl;Gydhfhj nrhj;Jf;fs; njhlu;ghd fzf;F itg;gpidAk; ntspg;gLj;jy;fisAk; Nkw; nfhs;thu;.. ghlNtisfs;. :. 04. fw;wy; NgWfs;: •. ,yq;if fzf;fl P L ; epakk; 37 ,w;Nfw;g fl;Gydhfhj nrhj;Jf;fis tiutpyf; fzg;gLj;jpf; fhl;Lthu;.. •. fl;Gydhfhj nrhj;Jf;fis ,dq;fhz;ghu;.. •. fl;Gydhfhj nrhj;njhd;wpd; fpuaj;jpidf; fzpg;gpLthu;.. •. Ma;T> mgptpUj;jpg; gbKiwfis tpgupj;Jf; fhl;Lthu;.. •. fl;Gydhfhj nrhj;Jf;fs; njhlu;ghd ntspg;gLj;jy;fis Kd;itg;ghu;.. fw;wy; - fw;gpj;jy; nranyhOq;Ffs;: ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;: tiutpyf;fzk; (Difinition). tzpfj;jpdhy; jkJ cw;gj;jpapy; my;yJ nghUs; tpepNahfj;jpy; my;yJ Nrit toq;fypy; my;yJ VidNahu;fSf;F thliff;F tpLjy; my;yJ epUthf uPjpahd ngsjPf epiyg;ghlw;w gzuPjpaw;w fUkq;fSf;fhf itj;Jf; nfhs;Sk; fl; G ydhfhj (non-monetary) nrhj; J f; f s; vd ,dq; f hzf; $ bait “fl; nrhj;Jf;fs;” vd miof;fg;gLk;.. cjhuzk; :. •. fzpdp nkd;nghUs;> gjpg;Gupik> Mf;fupik> ed;kjpg;G> re;ijf; nfhLf;fy; thq;fy;fspd; jdpAupik thbf;ifahsu; gl;bay;fs;> Fj;jifr; Nrit toq;fy; cupik> re;ijg;gq;Fk; re;ij cupik fSk;.. Nkw;Fwpg;gpl;l rfy cUg;gbfisAk; fl;Gydhfhr; nrhj;Jf;fs; vd vy;yhr; re;ju;gg ; q;fspYk; ,dq; fhz KbahJ. Fwpj;j cUg;gbnahd;W fl;Gydhfhr; nrhj;Jf;Fupa ,e;epakk; $Wk; epge;jidfisg; g+u;j;jp nra;ahjpUg;gpd; fl;Gydhfhr; nrhj;jhf mr;nrhj;jpid ,dq;fhz KbahJ.. 28.

(41) fl;Gydhfhr; nrhj;Jf;fis ,dq;fhZjYk; mstpLjYk;. (Identification and Mesurement of the Intangible Assets) •. Muk;gj;jpy; ,dq;fhZk; nghOJ nrhj;njhd;W fpuaj;jpy; kjpg;gplg;gLtJld; fl;Gydhfhj nrhj;njhd;W tiutpyf;fzj;Jf;F Vw;g ,Uj;jy; Ntz;Lk;. NkYk; gpd;tUk; epge;jidfSk; epiwT nra;ag;gly; Ntz;Lk;. (1). vjpu;fhyg; nghUshjhu eyd;fs; tzpfj;jpw;F cl;gha;rr ; g;gLk; jd;ik apy; cWjpj;jd;ik ,Uj;jy;.. (2). fpuaj;ij ek;gfj;jd;ik nfhz;ljhf fzpg;gpl KbAkhapUj;jy;.. fl;Gydhfhr; nrhj;Jf;fSf;F Vw;g gpd;du; Vw;gLk; nryTfs;. (Subsequent Expeniture) fl;Gydhfhr; nrhj;Jf;fis cupikahf;fpf; nfhs;Sk;nghOJ fzf;Ffspy; mjidg; gjpjy; Ntz;Lk;. fl;Gydhfhr; nrhj;njhd;wpw;Fg; gpd;du; Nkw; nfhs;Sk; nryTfs; fhuzkhf vjpuf ; hy eyd;fspy; mjpfupgn ; ghd;W Vw;gLjy;> mr;nryTfs; ek;gfj;jd;ik nfhz;ljhf> mstplf;$bajhf ,Uj;jy; Nghd;wd fhzg;gbd; mjid mr; nrhj;jpy; Nru;j;jy; Ntz;Lk;.. cjhuzk; :. •. Gjpa nkd;ghfk; xd;iw cUthf;Ftjw;fhd epfo;r;rpj; jpl;lk;.. cs;sf uPjpahf cUthf;fg;gLk; fl;Gydhfhr; nrhj;Jf;fs;. fl;Gydhfhj nrhj;Jf;fis fl;Gydhfhj nrhj;njhd;W ,dq; fhz;gjw;Fupa jifikfis ngw;Ws;sjh vd;gij ,dq;fhz;gJ rpy re;ju;g;gq;fspy; rpuk khdjhf ,Uf;Fk;. vt;thnudpDk; cs;sf fl;Gydhfhr; nrhj;Jf;fisj; Njhw;Wtpf;Fk; eltbf;iffis gpd;tUk; ,U gbKiwfspd; fPo; Kd;itf;f KbAk;. (1). Ma;Tg; gbKiw. (2). mgptpUj;jpg; gbKiw. Ma;Tg; gbKiw (Research Phase). etPd tpQQ ; hd uPjpahd my;yJ njhopyE ; l;g mwpT> tpsf;fk; vd;gdtw;wpidg; ngw;Wf; nfhs;Sk; Nehf;fpy; Nkw;nfhs;sg;gLk; njhlf;f jpl;lkplg;gl;l gFg; Ma;T” vd miof;fg;gLk;. gha;nthd;Nw “Ma;. cjhuzk; :. •. Gjpa mwptpidg; ngw;Wf; nfhs;Sk; Nehf;fpy; Nkw;nfhs; sg;gLk; nray;Kiwfs;.. •. Gjpa mwptpid eilKiw epiyikfSf;F nfhz;L tUtjw;fhf Nkw;nfhs;Sk; nray;Kiwfs;. 29.

(42) •. cw;gj;jp my;yJ nray;KiwfSf;fhd khw;W Kiw fisj; NjLtjw;fhf Nkw;nfhs;Sk; nray;Kiwfs;.. •. Gjpa mwpT kjpg;gPLk;> mjpy; rpwe;jijj; njupT nra;t jw;F Vw;gLk; nryTfSk;.. ,t;tha;Tr; nryT Vw;gl;l tUlj;jpNyNa ,yhgj;jpw;nfjpuhfg; gjptopj;jy; Ntz;Lk;. midj;J Ma;TfSf;Fkhfr; nrytplg;gLk; nryTfspdhYk; eyd;fisg; ngw;Wf; nfhs;s KbAk; vd;gjpy; re;Njfq; fhzg;gLtNj ,jw;Ff; fhuzkhf mikfpd;wJ. mgptpUj;jpg; gbKiw (Development Phase). tzpf cw;gj;jpf;fhf my;yJ gad;ghl;bw;fhf gad;gLj;Jtjw;F Kd; etPd my;yJ tpUj;jp nra;ag;gl;l nghUl;fs;> cghaKiwfs;> cw;gj;jpr; nraw;ghL fs;> Jiwfs; my;yJ ,tw;iw cw;gj;jp nra;tjw;fhd gupNrhjidfspd; fz;Lgpbg;Gf;fs; my;yJ Vidatw;iwj; jpll ; kpLtjw;Nfw;g my;yJ Mf;fg+u;t khdjhf gad;gLj;Jtij mgptpUj;jp vd;W miof;fg;gLk;. gupNrhjid apD}lhfj; Njbawpe;j mwptpidg; gad;gLj;jp thbf;ifahsu;fspd; Njit fis epiwNtw;WtjhFk;.. cjhuzk; :. •. khw;Wg; nghUl;fs; my;yJ nray;Kiwfis kjpg;gpLjy;.. •. tzpf cw;gj;jpf;F Kd;du; khjpupfisAk; tbtikg;Gf; fisAk; jpl;lkply; (Prototypes). •. Gjpa njhopy;El;gq;fisg; gad;gLj;jp fUtpfs;> tb tikg;Gf;fs;> mr;Rf;fis epu;khzk; nra;jy;.. gpdt ; Uk; epge;jidfs; epiwNtw;wg;gLk;NghJ mgptpUj;jpr; nryTfs; %yjdr; nryTfshf khw;wg;gly; Ntz;Lk;. epjpay;yhj ,yhgj;jpwn ; fjpuhfg; gjptopjj ; y; Ntz;Lk;.. mgptpUj;jpr; nryTfs; %yjdr; nryTfshf khw;Wtjw;fhf epiwNtw;wg; gl Ntz;ba epge;jidfs; rpy fPNo jug;gl;Ls;sd. mit: (1) nraw; jpll ; j;jpwF ; j; njspthd rpwe;j vjpuf ; hyr; re;ijnahd;W ,Uj;jy;. (2) tzpf cw;gj;jpf;Ff; fUj;njhd;wpUj;jy;. (3) cw;gj;jpia KbTWj;Jtjw;fhd Njitnahd;wpUj;jy;. (4) Nkyjpf cw;gj;jp nra;tjw;Fj; Njitahd nghUshjhu tsq;fs; ,Uj;jy;. (5) Vw;glf;$ba fpuak; ek;gfj;jd;ik nfhz;ljhf kjpg;gplf;$bajhf ,Uj;jy;.. 30.

(43) Ma;T mgptpUj;jpf; fpuaf; $Wfs;: (1) (2) (3) (4). gzpahsu; FOtpdu;fsJ $ypAk; rk;gsq;fs; kl;Lkd;wp Vida nfhLg;gdTfSk;. gad;gLj;jg;gl;l nghUl;fspdJk; NritfspdJk; fpuak; Mjdg; nghwp cgfuzq;fsJ ngWkhdj;Nja;T nghJ Nke;jiyf; fpuaq;fs;. Copag; gapw;rp (Staff training) ,J Ma;T> mgptpUj;jpr; nryTfshff; fUjg;glkhl;lhJ. ,J cs;sf uPjpahf cUthFk; nrynthd;whf ,Ug;gpDk;> ,jd; %yk; vjpu;fhy Muk;g ed;ikfs; cl;gha;rr ; g;gLk; vd;gJ re;Njfkhf ,Ug;gjdhy; ,yhgj;jpwn ; fjpuhf gjptopf;fg;gly; Ntz;Lk;. Nkk;gLj;jy; kw;Wk; tpsk;gur; nryTfs; vjpuf ; hyj; njhlf;f eyd;fis kjpgg ; L P nra;tJ re;Njfkhf ,Ug;gjdhy; ,yhgj;jpwn ; fjpuhf mjidg; gjptopff ; g;gly; Ntz;Lk;. ,e;epakj;jpw;Fl;glhj fl;Gydhfhr; nrhj;Jf;fs; •. NtW epakq;fs; %yk; cs;thq;fg;gLk; fl;Gydhfhr; nrhj;Jf;fs;. •. epjpr; nrhj;Jf;fs;. •. fhg;GWjpf; fk;gdpfspd; jtizf; fl;lzq;fSld; Vw;gLj;jpf; nfhs;sg;gl;l xg;ge;jq;fs; %yk; NknyOk; fl;Gydhfhr; nrhj;Jf;fs;.. ntspg;gLj;jy;fs; (Disclosures) (1) (2) (3) (4). gad;gL MAl;fhyk; my;yJ Kiwahd ngWkhdj; Nja;T tPjk;. ngWkhdj; Nja;tpidg; gad;gLj;Jk; Kiw. nkhj;jj; epfug; ngWkjpf;Nfw;g jpuz;l ngWkhdj;Nja;T. tUkhdf;$w;Wf;F khw;w Ntz;ba ngWkhdj;Nja;tpd; msT. ,e;epakj;jpd; mbg;gilapy; fl;Gydhfhr; nrhj;Jf;fs; tzpfq;fis xd;wpizg;gjd; %yk; cupikahjy;> mur mjpfhupfs; %yk; Vw;gLjy;> gupkhw;wj;jpd; %yk; Vw;gLjy; vd;gtw;iw fye;Jiuahly; Njitaw;wJ.. 31.

(44) Nju;r;rp 13.0. :. tiuaWj;j fk;gdpnahd;wpd; nraw;ghl;Lg; ngWNgw; wpidAk; epjpepiyikapidAk; fhRg; gha;rr ; ypid Ak; ntspg;gLj;Jthu;.. Nju;r;rpkl;lk; 13.1. :. tiuaWf;fg;gl;l fk;gdp njhlu;ghff; fhzg;gLk; rl;lg; gpd;dzpfisj; Njbawpthu;.. ghlNtisfs;. :. 06. fw;wy; NgWfs;: •. 2007k; Mz;L 7 Mk; ,yf;fk; fk;gdpr; rl;lj;jpd; 3(1) gpupTf;Nfw;g fk;gdpfspd; tifg;gLj;jiyAk; mtw;wpd; jd;ikfisAk; ntspg;gLj;Jthu;.. •. fk;gdpnahd;wpid $l;bizg;gjw;Fj; Njitahd rl;l epiyikfis tpku;rpg;ghu;.. •. tiuaWf;fg;gl;l fk;gdpnahd;wpd; gq;Ffspd; jd;ik> gq;Ffspd; tiffs;> $wg;gl;l %yjdk; vd;gtw;iw tpgupg;ghu;.. fw;wy; - fw;gpj;jy; nranyhOq;Ffs;: ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;: ,opTg; gq;FjhuUk; cr;rg;gq;FjhuUk;. 2007k; Mz;L 7 Mk; ,yf;ff; fk;gdpr; rl;lj;jpw;Nfw;g tiuaWf;fg;gl;l jdpahu; fk;gdp> nghJf; fk;gdp vDk; ,U tiff; fk;gdpfspYk; Mff; Fiwe;j gq;Fjhuu; vz;zpf;if xUtuhFk;. jdpf; fk;gdpnahd;wpd; cr;r gq;Fjhuu; vz;zpf;if 50 MFk;. nghJf; fk;gdpnahd;wpd; cr;r gq;Fjhuu; vz;zpfi ; f tiuaWf;fg;gltpyi ; y. 2007k; Mz;L 07Mk; ,yf;f fk;gdpr;rl;lk;. ,yq;ifapDs; fk;gdpnahd;iw Muk;gpf;Fk;NghJk; elhj;jpr; nry;Yk;NghJk; gpdg ; w;w Ntz;ba eilKiwfis cs;slf;fp ghuhSkd;wj;jpdhy; epiwNtw;wg;gl;l rl;l MtzNk ,JthFk;. ,jpy; fhl;lg;gl;Ls;sthW fk;gdp tifg;gLj;jiy gpd;tUkhW Kd;itf;fyhk;.. 32.

(45) fk;gdpfs;. . . tiuaWf;fg;gl;l fk;gdpfs;. . cj;juthjj;jhy; tiuaWf;fg;gl;l fk;gdpfs;. . tiuaWf;fg;gl;l jdpahu; fk;gdpfs;. •. •. tiuaWf;fg;glhj fk;gdpfs;. . gq;Ffshy; tiuaWf;fg;gl;l fk;gdpfs;. . . . tiuaWf;fg;gl;l nghJf;fk;gdpfs;. tiuaWf;fg;gl;l fiufle;j fk;gdpfs;. tiuaWf;fg;gl;l fk;gdpnahd;iw cUthf;Fk;NghJ Mtzq;fs;.. ntspehl;Lf; fk;gdpfs;. Kd;itf;f Ntz;ba. •. fk;gdpg; gjpthsu; mYtyfk; mwpKfg;gLj;jpAs;s tpz;zg;gg;gbtk;. •. fk;gdp mikg;gf tpjp. •. ,af;Feu;fshfr; nraw;gLj;Jtjw;F rk;kjj;ijj; njuptpf;Fk; fbjk;. •. nrayhsuhfr; nraw;gLtjw;fhd rk;kjj;ijj; njuptpf;Fk; fbjk;. tiuaWf;fg;gl;l jdpahu; fk;gdpnahd;wpwF ; k;> tiuaWf;fg;gl;l nghJf; fk;gdpnahd;wpw;Fk; ,ilapyhd NtWghLfs;: tiuaWf; f g; g l; l jdpf; f k; g dp. •. •. •. •. •. tiuaWf; f g; g l; l nghJf; f k; g dp. gq;Fjhuu; vz;zpf;if Mff; Fiwe;jJ 01 MFk;. cr;r vz;zpf;if 50 MFk;. gfpuq;fkhf gq;Ffis ntsp aPL nra;tjw;F mDkjp apy;iy. ,af;Feu; rigapd; Mff; Fiwe;j mq;fj;jtu; vz;zpf;if 1 MFk;. fld; jPu;f;Fkhw;wy; njhlu; ghd guprPyidapd;wp toq; fy;fis Nkw;nfhs;syhk;. Mz;lwpf;ifAld; epjpf; $w;wpid Kd;itf;f Ntz;baJ fl;lhakpy;iy. 33. •. •. •. •. •. Mff;Fiwe;j 01 MFk;> cr;r vz;zpf;iff;F tiuaiw apy;iy. gfpuq;fkhfg; gq;Ffis ntsp aplyhk;. ,af;Feu; rigapd; Mff; Fiwe;j mq;fj;jtu; vz;zpf;if 02 MFk;. fld; jPu;f;Fkhw;wy; njhlu;ghd guprPyid Nkw;nfhs;sg;gly; Ntz;Lk;. Mz;lwpf;ifAld; epjpf; $w;wpid Kd;itg;gJ fl;lhakhFk;..

(46) •. $wg;gl;l %yjdk; (58tJ gpuptpd;gb) •. •. gq;Ffspd; jd;ikAk; gq;Ffspd; tiffSk; (49k; gpuptpd;gb) •. •. tiuaWf;fg;gl;l fk;gdpapd; gq;Ffs; mirAk; nrhj;njhd;whFk;. tiu aWf;fg;gl;l fk;gdpnahd;wpdhy; toq;ff;$ba gq;Ffspd; tiffs; gpd;tUkhW: •. rhjhuz gq;Ffs; / cupikg;gq;Ffs;. •. Kd;Dupikg; gq;Ffs;. •. tpNrl gq;Ffs;. •. tiuaWf;fg;gl;l my;yJ epge;jidfSld; $ba thf;Fupik fpilf;fg; ngWk; gq;Ffs;. •. thf;Fupikaw;w gq;Ffs;. •. kPl;fj;jf;f gq;Ffs;. gq;F toq;fYk; gzj;jpidg; ngw;Wf; nfhs;sYk; •. •. toq;fpa gq;Ffs; kPJ fk;gdpf;F fpilj;j kw;Wk; fpilf;fNtz;ba nkhj;jg; gzj;jpd; $l;Lj;njhifahFk;.. gq;Ftoq;fy; Muk;gg; gq;Ftoq;fy; my;yJ nghJg; gq;Ftoq;fy; %yk; Nkw;nfhs;s KbAkhf ,Ug;gJld; mjw;fhd gpujpgaid xNu Kiwapy; my;yJ jtiz Kiwapy; ngw;Wf; nfhs;s KbAk;.. fk;gdpnahd;wpdhy; Ngzg;gl Ntz;ba VLfSk; mwpf;iffSk; •. fk;gdpnahd;wpdhy; ngwg;gl;l kw;Wk; nrytopff ; g;gl;l fhRfisf; fhl;Lk; mwpf;if.. •. fk;gdpapd; nrhj;Jf;fs;> nghWg;Gf;fs; njhlu;ghd mwpf;if.. •. tpahghuj;Jld; njhlu;Gila gz;lq;fspd; fld; nfhs;tdTfs;> tpwg ; id fs; njhlu;ghd thbf;ifahsu;fspdJk; toq;Feu;fspdJk; tpgu mwpfi ; f.. •. ,Wjp ruf;fpUg;G mwpf;if. •. Nrit toq;fYld; njhlu;Gilajhapd; Nrit mwpf;if. 34.

(47) Nju;r;rpkl;lk; 13.2. :. gq;Ftoq;fypd; ngWkjpapid xNu Kiwapy; ngWk;NghJ mjw;Fupa nfhLf;fy; thq;fy;fisf; fzf;Ffspy; gjpT nra;thu;.. ghlNtisfs;. :. 06. fw;wy; NgWfs;: •. tiuaWf;fg;gl;l nghJf; fk;gdpnahd;W epjpal P l ; y; topnahd;whfg; gq;Ffis toq;Fjy; Ntz;Lk; vd;gijf; Fwpg;gpLthu;.. •. gq;Ftoq;fypd; %yk; fpilj;j fhirf; fzpg;ghu;.. •. miog;gpid xNu Kiwapy; ngw;Wf; nfhs;Sk;NghJ mjw;fhd nfhLf;fy; thq;fy;fisg; gjpT nra;thu;.. ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;: •. fk;gdpfs; rl;lj;jpd; 51k; gpuptpd;gbAk;> fk;gdpfspd; rl;l%yq;fspd; xOq; fikg;Gf;Nfw;gTk; fk;gdpnahd;W gq;Ffis toq;Fk;.. •. gq;Ffis toq;f Kd;du; fk;gdpfs; rl;lj;jpd; 52k; gpuptpw;Nfw;g fk;gdpapd; ,af;Feu; rigapdhy; gq;Ftoq;fYf;fhd gpujpgad; jPu;khdpf;fg;gLk;.. •. gq;nfhd;wpwf ; hd gpujpgad; vd;gJ gq;nfhd;Wf;F toq;fg;gLk; ngWkjpahFk;. ,e;jg; gpujpgaid fhR> thf;FWjpr;rPl;L> vjpu;fhyr; Nritfs;> nrhj;Jf;fs;> NtW gpizg;gj;jpuq;fs; vd;gtw;wpd; %yk; nrYj;j KbAk;.. •. gpujpgaid xNu Kiwapy; ngw;Wf; nfhs;Sk;NghJ fhRg; ngWtditg; gjpT nra;tjw;fhd ehl;Fwpg;Gg; gjpTfisg; gpd;tUkhW fhl;lyhk;.. •. tpz;zg;gj;Jld; fhR ngwy;. •. tq;fpff ; zf;F. tuT. gq;Ftoq;fy; fzf;F. nryT. XX XX. gq;Ffis xJf;Fjy; gq;Ftoq;fy; fzf;F. tuT. $wg;gl;l %yjdf;fzf;F. nryT. 35. XX XX.

(48) Nju;r;rpkl;lk; 13.3. :. gq;F toq;fypdN ; ghJ gq;nfhd;wpd; ngWkjpapid (gpujpgaid) gy jtizfspy; mwtpLk;NghJ mjw;fhd nfhLf;fy; thq;fy;fisf; fzf;Ffspy; gjpT nra;thu;.. ghlNtisfs;. :. 10. fw;wy; NgWfs;: •. gq;nfhd;wpw;fhd gpujpgaidj; jtiz Kiwapy; ngw;Wf; nfhs;sf;$ba re;ju;g;gq;fis tpgupg;ghu;.. •. gq;nfhd;wpw;fhd gpujpgaidj; jtiz Kiwapy; ngw;Wf; nfhs;Sk;NghJ $wg;gl;l %yjdj;ijf; fzpg;gpLthu;.. •. gq;nfhd;wpw;fhd gpujpgaidj; jtiz Kiwapy; ngw;Wf; nfhs;Sk;NghJ mjw;Fupa nfhLf;fy; thq;fy;fisg; gjpTnra;thu;.. ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;: •. gq;nfhd;wpw;fhd gpujpgaidj; jtizKiwapy; ngw;Wf; nfhs;Sk; re;ju;g; gq;fisg; gpd;tUkhW fhl;l KbAk;. •. kDtpd;NghJ. •. xJf;fypd;NghJ. •. miog;gpd;NghJ (xd;Wf;F Nkw;gl;l miog;Gf;fs; fhzg;glyhk;.). •. fk;gdpr; rl;lj;jpd; 55k; gpuptpd; %yk; gq;FfSf;fhd miog;Gj; njhlu;ghd tpjpKiwfs; $wg;gl;Ls;sd.. •. gq;nfhd;wpw;fhd tpz;zg;gg; gzk; fpilf;Fk;NghJ toq;fg;gl;l gq;Ffspd; mstpid tplTk; $Ljyhff; fpilf;fg; ngWfpd;w tpz;zg;gg;gj;jpuq;fs; njhlu;ghfg; gpd;gw;wf;$ba eilKiwfspy; rpy gpd;tUkhW:. •. •. Nkyjpfkhff; fpilf;fg; ngw;w jpUg;gp mDg;Gjy;.. tpz;zg;gq;fis. epuhfupj;J fhirj;. •. tpz;zg;gq;fs; midj;Jf;Fk; gq;Ffis tpfpjhrhu uPjpahf xJf;Fjy;.. tpfpjhrhu uPjpahd xJf;fy; vd;gJ toq;fg;gl;l gq;fpd; mstpid tpl tpzz ; g; gpjJ ; s;s gq;Ffspd; vz;zpfi ; f $LjyhfTs;s re;ju;gg ; j;jpy; tpzz ; g;gjhuu;fs; midtUk; gq;Ffisg; ngWk; tpjkhff; Fwpjj ; xU tpfpjj;jpy; my;yJ gy tpfpjq;fspd; mbg;gilapy; gq;Ffis xJf;fL P nra;jyhFk;.. 36.

(49) •. •. tpfpjhrhu uPjpahd xJf;fypd;NghJ Nkyjpf tpz;zg;gq;fspd; kPJ ngwg;gl;l gzk; njhlu;gpy; gpd;gw;wf;$ba khw;W Kiwfs; tUkhW: • Nkyjpff; fhR midj;ijAk; jpUg;gpaDg;Gjy;. • xJf;fYf;F my;yJ miog;Gf;F fpilf;f Ntz;ba gzj;jpw;fhf <Lnra;jy;. gq;nfhd;wpw;fhd gpujpgaidj; jtiz mbg;gilapy; ngw;Wf; nfhs;tjw;fhd ehl;Fwpg;Gg; gjpTfisg; gpd;tUkhW Kd;itf;f KbAk;. • tpz;zg;gj;Jld; (kD) fhR fpilj;jy;. tq;fpf;fzf;F tuT XX kD xJf;fy; fzf;F nryT XX •. •. •. •. •. •. •. •. • •. Nkyjpfkhff; fpilj;j fhrpidj; jpUg;gpaDg;Gjy;. kD xJf;fy; fzf;F tuT tq;fpf; fzf;F nryT. XX. gq;Ffis xJf;Fjy;. kD xJf;fy; fzf;F tuT $wg;gl;l %yjdf; fzf;F nryT. XX. xJf;fYf;Fupa gzk; fpilf;fg; ngwy;. tq;fpff ; zf;F tuT kD xJf;fy; fzf;F nryT. XX. gq;F xJf;fYf;Fupa gzk; epYitahapUj;jy;. xJf;fy; epYitf; fzf;F tuT kD xJf;fy; fzf;F nryT. XX. gq;fpw;fhd miog;gpid Nkw;nfhs;sy;. miog;Gf; fzf;F tuT $wg;gl;l %yjdf; fzf;F nryT. XX. gq;fpw;fhd miog;Gg; gzk; fpilf;fg;ngwy;. tq;fpf;fzf;F tuT miog;Gf;fzf;F nryT. XX. miog;Gg; gzk; epYitahapUj;jy;. miog;G epYitf; fzf;F tuT miog;Gf; fzf;F nryT. XX. Kw;gzkhff; fpilj;j miog;Gg;gzk;. tq;fpf;fzf;F tuT Kw;gz miog;Gf;fzf;F nryT. XX. XX. XX. XX. XX. XX. XX. XX. XX. Kw;gzkhff; fpilj;j miog;Gg; gzk; cupa Kiwapy; fzf;Ffspy; rPuhf;fg; gly; Ntz;Lk;. epYitahfTs;s gzk; kPsf; fpilj;jy;> epYitf;F mwtpLfpd;w tl;b vd;gitfs; cupa Kiwapy; fzf;Ffspy; gjpT nra;ag;gly; Ntz;Lk;. 37.

(50) Nju;r;rpkl;lk; 13.4. :. epYitg; gq;Ffis kPs tpw;gjw;Fupa nfhLf;fy; thq;fy;fisg; gjpT nra;thu;.. ghlNtisfs;. :. 20. fw;wy; NgWfs;: •. fk;gdpr; rl;lj;jpd; khjpup mikg;gf tpjpf;Nfw;gf; fk;gdpf;F gq;FfSf;fhf fpilf;f Ntz;ba gzk; njhlu;ghff; fk;gdpf;F tpl;Lf; nfhLf;Fk; cupik vdg;gLk; (Nrhe;ij cupik (Lein Right) cz;nld;gijj; njspTgLj;Jthu;.. •. epYitahfTs;s gq;Ffis ,af;Feu; rigapd; tpUg;gg;gb NtnwhUtUf;Ff; ifkhw;wf;$ba (kPs tpw;ff;$ba) Kiwapid tpgupg;ghu;.. •. epYitg; gq;Ffspd; kPs tpw;gidapidf; fzf;Ffspy; gjpT nra;thu;.. ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;: •. gq;FfSf;fhd miog;Gg;gzk; KOikahfr; nrYj;jg;glhj re;ju;gg ; nkhd;wpy>; mJ njhlu;ghf fk;gdpf;F tpl;Lf; nfhLf;Fk; cupik vdg;gLk; Nrhe;ij (Lein Right) cupik cz;L.. •. gq;FupikahsUf;F mwptpj;jy; nfhLj;j gpd;Gk; mtu; gzk; nrYj;jj; jtWthuhapd; Nrhe;ij cupikAila gq;Ffis NtnwhUtUf;F tpw;gid nra;Ak; cupik ,af;Feu; rigf;F cupj;JilajhFk;.. •. kPs tpw;gid nra;tjd; %yk; fpilf;fg; ngWfpd;w gzj;jpy; epYitg; gzk;> epYitg; gzj;jpw;fhd tl;b> tpw;gidf;fhf Vw;gl;l nryTfs; vd;gtw;iwf; fopjj ; gpd; kpFjpapUe;jhy; mj;njhif Kd;du; gq;if itj;jpUe;j tUf;F toq;fg;gLk;.. •. kPsr; nrYj;jg;gLk; gzk; Kd;ida gq;fhsu;fshy; Vw;fdNt nrYj;jpAs;s gzj;jpid tpl mjpfkhf ,Uj;jy; $lhJ.. •. kPs tpwg ; idapd; gpd; kPst ; pwg ; idf; fzf;fpy; epYitahfTs;s kPjp $wg;gl;l %yjdf; fzf;Ff;F khw;wg;gly; Ntz;Lk;.. •. epYitg; gq;Ffis kPs tpw;gid nra;tjw;Fupa nfhLf;fy; thq;fy;fisg; gjpT nra;tjid gpd;tUk; cjhuzk; %yk; fhl;l KbAk;. •. fkyk; nghJf;fk;gdpahdJ 2009 rdtup 01k; jpfjp 100>000 rhjhuz gq;Ffis gq;nfhd;W 28 tPjk; KOikahd gpurpj;j toq;fiy. 38.

(51) Nkw;nfhs;tjw;fhf fk;gdp Kd;tptuzj;ij ntspapl;lJ. gq;fpw;fhd ngWkjp gpd;tUkhW mwtplg;gLk;. kDtpd;NghJ. &. 10. xJf;fypd;NghJ. &.. miog;gpd;NghJ. &. 10. 8. 28 •. tpzz ; g;gk; KbtilAk; jpfjpahd 2009 rdtup 25 Mk; jpfjp 125>000 gq;FfSf;fhd tpz;zg;gq;fs; fpilf;fg; ngw;wpUe;jd. Nkyjpfkhff; fpilf;fg; ngw;wpUe;j tpz;zg;gq;fspy; 5000 gq;FfSf;fhd tpz;zg; gq;fs; epuhfupf;fg;gl;L fhR kPs mDg;gg;gl;lJld; kpFjpg; gq;Ffs; 2009 ngg;utup 10k; jpfjp tpfpjhrhu uPjpapy; xJf;fy; nra;ag;gl;lJ. 2009 ngg;utup 20k; jpfjp 5000 gq;FfSf;Fupj;jhd xUtiuj; jtpu Vidatu;fspd; xJf;fy; gzk; cupa Kiwapy; fpilf;fg; ngw;wJ.. •. 2009 khu;r; 01k; jpfjp gq;Ff;fhd miog;G tpLf;fg;gl;lNghJ> xJf;fypy; NghJ gzk; nrYj;jhj gq;Fjhuu; jtpu VidNahu; jkJ gzj;jpid 2009 khu;r; 15y; nrYj;jpdu;. epYitg;gq;Ffs; midj;Jk; 2009 khu;r; 25k; jpfjp xd;W &gh 32 tPjk; ,d;ndhUtUf;F tpw;gid nra;ag;gl;l Jld;> kPs;tpw;gidf;fhd &gh 10000 nrytpidAk;> epYit miog;G tl;b 2000 &gh cs;spl;l epYit miog;Gg;gzj;jpidAk; fopjj ; gpd; 2009 Vg;uy; 01k; jpfjp vQ;rpa gzk; %yg; gq;FupikahsUf;F mDg; gg;gl;lJ.. Kd; i tf; f g; g Lk; tpilfs; : jpfjp. 2009.01.25. 2009.02.10. 2009.02.10. tpguk;. tuT. tq;fpf; fzf;F kD xJf;fy; fzf;F (125>000 gq;FfSf;F 10/= tPjk; tpz;zg;gg;gzk; fpilj;jy;) kD xJf;fy; fzf;F tq;fpf; fzf;F (5000 gq;FfSf;fhd gzk; epuhfupf;fg;gl;L jpUg;gp mDg;gy;) kD xJf;fy; fzf;F $wg;gl;l %yjdf;fzf;F (100>000 gq;Ffis xJf;fPL) 39. nryT. 1.250,000 1,250,000. 50,000 50,000. 1,800,000 1,800,000.

(52) jpfjp. 2009.02.20. 2009.03.01. 2009.03.15. 2009.03.25. 2009.03.25. 2009.03.25. 2009.04.01. tpguk;. tuT. tq;fpf; fzf;F epYit xJf;fy; fzf;F kD xJf;fy; (100000 gq;FfSf;F xJf;fy; gzk; fpilj;jy;) miog;Gf;fzf;F $wg;gl;l %yjdf; fzf;F (gq;FfSf;F miog;gpid tpLj;jy;). nryT. 570,000 30,000 600,000. 1,000,000 1,000,000. tq;fpf; fzf;F epYit miog;G miog;Gf;fzf;F (95000 gq;FfSf;F miog;G gzk; fpilj;jy;). 950,000 50,000. tq;fpf; fzf;F gq;F kPs; tpw;gidf; f/F (gq;F xd;W 32/= tPjk; kPs toq;fg;gly;). 160,000. 1,000,000. 160,000. gq;F kPs tpw;gidf; fzf;F tq;fpf; fzf;F (kPs; tpw;gidr; nryTfisg; gjpjy;). 10,000. gq;F kPs;tpw;gidf; fzf;F gq;F miog;G epYitf;fzf;F gq;F xJf;fy; epYitf;fzf;F (xJf;fy; epYit> miog;G epYit vd;g tw;iw gq;F kPs; tpw;gidf; fzf;Ff;F khw;Wjy;). 80,000. gq;F kPs; tpw;gidf;fzf;F tq;fpf; fzf;F tl;b tUkhdf; fzf;F (kPs; tpwg ; id %yk; ngw;w gzj;jpy; Kd;ida gq;Fjhuupd; tpz;zg;gg; gzj;jpid kPsr; nrYj;Jjy;.). 60,000. 10,000. 50,000 30,000. 58,000 2,000. 10,000 2009.04.01. gq;F kPs; tpw;gidf;fzf;F $wg;gl;l %yjdf;fzf;F (gq;F kPs; tpw;gidf;fzf;fpd; kPjpapid gq;F %yjdf; fzf;fpw;F khw;Wjy;. 40. 10,000.

(53) gq;F kPs; tpw;gidf; fzf;F. miog;G epYitf; fzf;F. 50,000. xJf;fy; epYitf; fzf;F. 30,000. tq;fpf; fzf;F. 160,000. tq;fpfzf;F(tpwg ; idr; nryT) 10,000 tq;fp f;fzf;F tl;b tUkhdf; fzf;F $wg;gl;l %yjdf; fzf;F. 58,000 2,000 10,000 160,000. 160,000. nra;if:. %yg; gq;FjhuUf;F mDg;g Ntz;ba njhifapidj; Njly;.. &gh kPs toq;fypdhy; ngw;w fhR. &gh 160,000. fop: xJf;fy; epYit. 30,000. miog;G epYit. 50,000. kPs; tpw;gidr; nryT. 10,000. 90,000 70,000. •. &gh 70,000 fk;gdpaplk; fhzg;gLfpd;wJ. epYitg; gq;Fjhuu;fsplkpUe;J ,Jtiu fpilj;j &gh 60,000 MFk;. mg;gq;FjhuUf;F 60,000 &ghtpy; tl;b 2000 &ghtpidf; fopj;J 58>000 &gh kl;LNk kPsr; nrYj;j KbAk;. kpFjp 10,000 &gh $wg;gl;l %yjdf; fzf;fpw;F khw;wg;gLk;.. 41.

(54) Nju;r;rpkl;lk; 13.5 :. xJf;fq;fis %yjdkhf;fy;> cupik toq;fy; vd;gd njhlu;ghd nfhLf;fy; thq;fy;fisf; fzf;Ffspy; gjpthu;.. ghlNtisfs;. :. 04. fw;wy; NgWfs;: • •. •. xJf;fq;fis %yjdkhf;fypD}lhf cgfhu gq;F toq;fy; ,lk;ngWk; Kiwapid tpgupg;ghu;. jw;NghJs;s rhjhuz gq;fhsu;fs; khj;jpuk; ngw;Wf; nfhs;tjw;fhd re;ju;g; gj;jpid toq;fp VjhtJ Kiwnahd;wpw;Nfw;g cupik toq;fy; ,lk;ngWk; vd;gij Rl;bf; fhl;Lthu;. cgfhug; gq;F toq;fy;> cupik toq;fy; vd;git njhlu;ghd nfhLf;fy; thq;fy;fis fzf;Ffspy; gjpT nra;thu;.. ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;: •. •. fk;gdpr; rl;lj;jpy; cgfhug; gq;F toq;fy; njhlu;ghf vJTk; $wg;glh tpl;lhYk; cgfhug; gq;Ffs; toq;fg;gl KbAk;. cgfhug; gq;F toq;fy; vd;gJ fk;gdpnahd;wpdhy; jPu;khdpf;fg;gl;l gq;fpdJ ngWkjpf;F fk;gdpap Ys;s xJf;fq;fis %yjdkhf;fy; nra;tjhFk;. cgfhug; gq;F toq;fYf;fhd nghJ ehl;Fwpg;G gjpTfs; gpd;tUkhW: Fwpj;j xJf;fq;fs; fzf;F tuT XXX $wg;gl;l %yjd (rhg) fzf;F. nryT. XXX. cjhuzk; : tiuaWf;fg;gl;l fiykfs; nghJf;fk;gdpapd; 2009.03.31e; jpfjpapy; ,Ue;j thwhd Ie; n jhifapd; cUg; g bfs; gpd; t UkhW:. &gh. $wg;gl;l %yjdk; rhjhuz gq;Ffs; (10000). &gh 300,000. xJf; f q; f s; kPs;kjpg;gPl;L xJf;fk;. 20,000. nghJ xJf;fk;. 20,000. epWj;jp itj;j ,yhgk;. 18,000. nkhj;j cupikahz;ik. 58,000 358,000. 42.

(55) 2009.10.01 ,y; fk;gdpapy; ,Ue;j rhjhuz gq;fhsu;fSf;F gq;nfhd;W &gh 40= tPjk; cgfhug;gq;Ffs; 1000 toq;fg;gl;lJ. •. cupa Fwpg;Ngl;Lg; gjpTfs;: kPs;kjpg;gPl;L xJf;ff; fzf;F. tuT. 20,000. nghJ xJf;ff; fzf;F. tuT. 20,000. rhjhuz gq;F $wg;gl;l %yjdf; fzf;F. nryT. 40,000. (40/= gb 1000 cgfhug;gq;F toq;fy; Nkw;nfhs;sg;gl;lJ.). •. cgfhug; gq;F toq;fypd; gpd;duhd Ie;njhif tiuaWf;fg;gl;l fiykfs; nghJf;fk;gdpapd; 2009.10.01 Me; jpfjpapyhd Ie;njhif. $wg;gl;l %yjdk; rhjhuz gq;F. &gh (11000). &gh 340,000. xJf; f q; f s; epWj;jp itj;j ,yhgk;. 18,000. nkhj;j cupikahz;ik. 18,000 358,000. •. fk;gdpnahd;W Gjpa gq;Ffis toq;Fk;NghJ mg;gq;Ffisf; nfhs;tdT nra;Ak; re;ju;g;gj;jpid Vw;fdNt cs;s rhjhuz gq;FjhuUf;F khj;jpuk; toq;FtJ cupik toq;fy; vdg;gLk;.. •. VNjDk; tPjnkhd;wpw;Nfw;g ,af;Feu; rig jPu;khdpj;j epahakhd Kiwapy; cupik toq;fy; Nkw;nfhs;sg;gLk;.. •. cgfhug; gq;F toq;fypd;NghJ toikahd Kiwapy; gq;Fjhuu;fsplk; mwtPLfs; nra;ag;glhjpUg;gJld;> cupik toq;fypd;NghJ mwtPLfs; nra;ag;gLk;.. 43.

(56) Nju;r;rpkl;lk; 13.6 :. tiuaWf;fg;gl;l fk;gdpnahd;wpd; tUkhdf;$w;W> cupikahz;ik khw;wy; $w;W> Ie;njhif> fhRg; gha;r;ry; $w;W vd;gdtw;iwj; jahupg;ghu;.. ghlNtisfs;. :. 40. fw;wy; NgWfs;: •. Kfhikj;Jtj; Njitf;Fk; nghJj; Njitf;Fnkd ntt;Ntwhd epjpf; $w;Wf;fs; jahupf;fg;gly; Ntz;Lnkd;gij tpsq;fpf; nfhs;thu;.. •. nghJj; NjitfSf;fhfj; jahupf;fg;gLfpd;w epjpf; $w;Wj; njhFjpnahd;wpd; gFjpfisAk; mjd; rl;lg;gpd;dzpiaAk; gFj;jha;thu;.. •. tiuaWf;fg;gl;l nghJf;fk;gdpnahd;wpd; epjpf;$w;wpidj; jahupg;ghu;.. ghl tplaq;fisj; njspTgLj;jpf; nfhs;tjw;fhd topfhl;ly;fs;: •. Kfhikj;Jtj;jpd; Njitapd;nghUl;L rfy tplaq;fisAk; cs;slf;fpAk; nghJj; Njitapd; nghUl;L fk;gdpfs; rl;lk; kw;Wk; fzf;fl P L ; epakq;fspd; gpd;dzpiag; gpd;gw;wpAk; tiuaWf;fg;gl;l fk;gdpfspd; epjpf; $w;Wf;fs; jahupf;fg;gLk;.. •. Kfhikj;Jtj;jpd; Njitf;fhf tpupthd epjpf;$w;Wj; jahupf;fg;gLk;.. •. tiuaWf;fg;gl;l fk;gdpnahd;wpd; tpupthd epjpf;$w;wpidj; jahupf;Fk;NghJ gpd;tUk; tplaq;fs; njhlu;ghff; ftdQ; nrYj;Jjy; Ntz;Lk;. •. tupf;F Kd;duhd Njwpa ,yhgk;.. •. tUlj;jpw;fhd tUkhd tupapidr; rPuhf;Fjy;.. •. fhyhz;L mbg;gilapy; Ra kjpg;gPl;L Kiwapd;gb fk;gdpfshy; tup nrYj;jg;gly;.. •. tUkhd tupj; jpizf;fsj;Jld; ,zf;fg;ghl;Lf;F tUfpdw ; tUkhdtup> tupahf Vw;gLj;jg;gLfpd;w ngWkjp vd;gtw;Wf;fpilapyhd NtWghL Fiwtup my;yJ kpif tup Vw;ghlhff; fhzg;gl KbAk; vd;gJld;> mjid elg;G Mz;by; tUkhdtupf;Fr; rPuhf;fk; nra;jgpd; tUkhdf; $w;wpw;F khw;wg;gLk;.. •. Kfhikapd; Njitf;F Vw;g tUkhdf;$w;W> Ie;njhif> fhRg;gha;r;ry; $w;W Nghd;wit tpupthd epjpf;$w;Wf;fshfj; jahupf;fg;gLk;.. •. nghJ Nehf;fj;jpw;fhd epjpf;$w;wpidj; jahupg;gJ njhlu;ghf ,yq;iff; fzf;fPl;L epakk; ,yf;fk; 03 ,y; tpje;Jiuf;fg;gl;l KiwfisAk; 2007k; Mz;L 7 Mk; ,yf;ff; fk;gdpfs; rl;lj;jpd; tpjpKiwfisAk; gpdg; w;Wjy; Ntz;Lk;. 44.

(57) •. ,yq;if fzf;fPl;L epakk; 03 ,d; Nehf;fkhf miktJ nghJ Nehf;fj; jpw;fhd epjpf;$w;wpidj; jahupg;gjw;Fupa mbg;gilfis tpje;Jiug;gjhFk;.. •. nghJ Nehf;fj;jpw;fhd epjpf;$w;W vd;gJ tzpfj;jpd; epjpepiyik> epjpg; ngWNgW> fhRg;gha;rr ; y; vd;git njhlu;ghd jfty;fSf;Nfw;g jkJ nghUsh jhuj; jPu;khdq;fis vLg;gjw;fhd vjpu;ghu;g;Gld; ,Uf;Fk; fl;rpapdu;fspd; Njitf;fhfj; jahupf;fg;gLk; epjp mwpf;iffs; MFk;.. •. ,yq;iff; fzf;fPl;L epakk; ,yf;fk; 03 ,w;Nfw;g epjpf;$w;Wf;fs; gpd;tUk; $Wfisf; nfhz;bUf;Fk;.. •. •. Ie;njhif. •. tUkhdf;$w;W. •. cupikahz;ik khw;wy; $w;W. •. fhRg;gha;r;ry; $w;W. •. fzf;fPl;Lf; nfhs;iffSk; tpupthd Fwpg;Gf;fSk;. tUkhdf;$w;wpd; Kfg;gpy; nryTfspd; tiffis gpd;tUkhW Kd;itf;f KbAk;. •. nryTfspd; jd;ikf;Nfw;g. •. nryTfspd; nraw;ghl;Lj; jd;ikf;Nfw;g. •. nghJthf tUkhdf;$w;W jahupf;fg;gLtJ nraw;ghl;bd; jd;ikf;Nfw;g thFk;.. •. tUkhdf; $w;wpidj; jahupf;Fk;NghJ ,yq;if fzf;fPl;L epakk; 03 ,y; tpje;Jiuf;fg;gl;l khjpupapidg; gad;gLj;Jjy; Ntz;Lk;. mit gpdt ; UkhW fhzg;gLk;. ............................ fk; g dpapd; .............................. Kbtile; j tUlj; j pw; f hd tUkhdf; $ w; W Fwpg; G. tpw;gidfs; tpw;gidf; fpuak; nkhj;j ,yhgk; Vida tUkhdq;fs;. &gh. xxx (xxx) xxx xxx xxx. (1). tpepNahff;fpuak; epu;thfr; nryTfs; Vida nryTfs; epjpr; nryT tupf;F Kd;duhd ,yhgk; tUkhdtup tupf;Fg; gpd;duhd ,yhgk;. (2) (3). 45. &gh. xxx xxx xxx xxx. (xxx) xxx (xxx) xxx.

(58) ............................ fk; g dpapd; ................. jpfjpapy; Kbtile; j tUlj; j pw; f hd cupikahz; i k khw; w y; $w; W tpguk;. rhjhuz Kd; D upikg; gq;Ffs; gq;Ffs;. &gh. Muk;g kPjp. &gh. kP s ; k jpg; g P l ; L xJf;fk;. nghJ xJf;fk;. &gh. &gh. ,yhg el;lf; fzf;F kPjp &gh. nkhj;jk;. &gh. xx. xx. xx. xx. xx. xx. -. -. xx. -. -. xx. gq;F toq;fy;. xx. -. -. -. -. xx. cgfhu toq;fy;. xx. -. (xx). (xx). -. -. -. -. -. -. xx. xx. kPs;kjpg;G Nkyjpfk;. tUlj;jpd; Njwpa ,yhgk; nghJ xJf;fk;. xx. (xx). ,ilf; f hyg; gq; f pyhgk; - Kd;Dupikg;gq;F. (xx). (xx). - rhjhuz gq;F. (xx). (xx). (xx). (xx). xx. xx. gpNuupf; f g; g l; l gq; F yhgk; - Kd;Dupikg;gq;F ,Wjp kPjp. xx. xx. xx. 46. xx.

(59) ..................... fk; g dpapd; ............... jpfjpf; f hd Ie; n jhif Fwpg; G. &gh. &gh. nrhj; J f; f s; eilKiway; y hr; nrhj; J f; f s; Mjdk; nghwp kw;Wk; cgfuzq;fs;. (4). xx. KjyP L. xx. fl;Gydhfhr; nrhj;Jf;fs;. xx. eilKiwr; nrhj; J f; f s; ruf;fpUg;G. xx. fld;gl;NlhUk; Vida tUkjpfSk;. xx. FWq;fhy KjyPLfs;. xx. Kw;gzr; nryTfs;. xx. fhRk; tq;fpkPjpAk;. xx. nkhj;jr; nrhj;Jf;fs;. xx xx. cupikahz; i kfSk; nghWg; G f; f Sk; cupikahz; i k $wg;gl;l %yjdk;. -. rhjhuz gq;Ffs;. xx. -. Kd;Dupikg;gq;Ffs;. xx. xx. xJf;fq;fs s; kPs;kjpg;gPl;L xJf;fk;. xx. nghJ xJf;fk;. xx. epWj;jp itj;j ,yhgk;. xx. nkhj;j cupikahz;ik. xx xx. eilKiw my; y hj nghWg; G f; f s; ePz;lfhyf;fld;. / njhFjpf;fld;. xx. ePz;lfhy epjp Vw;ghLfs;. xx. xx. eilKiwg; nghWg; G f; f s; fld;nfhLj;Njhu;. xx. epfo;fhy tup Vw;ghL. xx. FWq;fhy epjp Vw;ghLfs;. xx. epYitf; fld;tl;b. xx. epYitr; nryTfs;. xx. Copau; el;l<l;L Vw;ghL. xx. nkhj;j cupikahz;ikfSk; nghWg;Gf;fSk;. 47. xx xx.

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