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fufyhqï wÈhr
wkq wxlh( ………………
© ish¨u ysñlï weúßKs
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr
2014 fkdjeïn¾ úNd.h
úNd. Èkh:
úNd. fõ,dj:
2014 fkdjeïn¾ 15
fm'j' 9'30 - m'j' 12'30
msgq .Kk
m%Yak .Kk
:
:
11
07
whÿïlrejkag Wmfoia(
1' kshñ; ld,h meh 3 ls'
2' uq¿ ,l=Kq 100 hs'
3' I fldgfia ish¨u m%Yakj,g o" II fldgfia A yd B ldKavj,ska m%Yak 2 ne.ska f;dardf.k
;j;a m%Yak 04 lg o W;a;r imhkak'
4' ms<s;+re iemhsh hq;Af;A isxy, NdIdfjkA muKs'
úIh
úIh ixfla;h
uQ,H .sKqïlrKh yd jd¾;dlrKh
(FAR / OL2 - 202)
I fldgi
m%Yak wxl 01 ( ^,l=Kq 20&
m%Yak wxl 01 ys ^1& isg ^10& olajd fldgia i|yd (a), (b), (c) iy (d) hkdoS we;s W;a;r j,ska jvd;au
ksjeros W;a;rh f;dard W;a;rhg wod< bx.%Sis wlaIrh m%Yak wxlh iuÕ ms<s;=re fmdf;a ,shkak¡ Wod((a)
fyda (b) fyda (c) fyda (d) jYfhka¡
(1)
ffk;sl ;;a;ajhg jvd yrh igyka lsÍu ms<.
s ;a .sKqïlrK uQ,O¾uhla jkafkah'
fuh lvlsÍu ;=,ska jkafka:
(a) j;alï y÷kd fkd.ekSu (non-recognition of assets)
(b) ,dN úlD;sùu (profit manipulation)
(c) m%udKj;a Kh uQ,H m%ldYk j, i|yka fkdùu
(d) by; ish,a,u
(2)
.sKqï jd¾;d lrk ld, iSudfjka miq isÿjk isÿùï hkq my; i|yka ld, w;r isÿjk isÿùïh:
(a) .sKqï jd¾;d lrk wjidk ld,h yd uQ,H m%ldYk bÈßm;a lsÍug wOHlaIl uKav,h
wjir §u.
(b) ú.Kk jd¾;d bÈßm;a lsÍug fmr iy .sKQï jd¾;d lrk ld,mßÉfþoh wjidk.
(c) ú.Kkh wdrïN lsÍug fmr iy .sKqï jd¾;d lrk ld,mßÉfþoh wjidk.
(d) .sKqï jd¾;d lrk yd m%ldYkh i|yd uQ,H m%ldYk wjika lsÍu.
(3)
Khg .ekqï msßjeh m%d.aOks; lrk wjia:djka meyeos,s lrkak.
(a) j;alï Ndú;d lsÍug iQodkï kuq;a Kh i|yd msßjeh ;ju;a orñka mj;S.
(b) Khg .ekqï msßjeh iDcqju iamDYH iqÿiqlï,;a j;alï i|yd ork ,o ùu.
(c) Khg .ekqï msßjeh iDcqju iqÿiqlï,;a j;alï i|yd ork ,o ùu.
(d) by; ish,a,u
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – uQ,H .sKqïlrKh yd jd¾;dlrKh (FAR / OL2 - 202) – 2014 fkdjeïn¾ úNd.h
1
(4)
my; i|yka m%ldY j,ska ksjeros jkafka [email protected]
(i) f;d. hkq wuqøjH fyda ksIamdok l%shdj,shg wjYH iemhqï fyda fiajdjka ,nd§ug wjYH
wkaofï j;alïh'
(ii) idOdrK w.h hkq wod, md¾Yj w;r j;alula yqjudre l, yels w.h fyda j.lSula
ksrdlrKh l, yels w.h fõ'
(iii) f;d. w.h l, hq;= jkafka msßjeh yd Y=oaO Wm,íê w.hkaf.a wvqu w.h u;h'
(iv) f;d.fha msßjeh ilia ù we;af;a ish¿u .ekqï msßjeh" mßj¾;k msßjeh yd f;d.h
j¾;udk ;;a;ajhg yd ia:dkhg f.k taug ±rE fjk;a msßjeh hdkdosfhys tl;=fjks'
(a)
(b)
(c)
(d)
(i) iy (iii) muKè
(i), (ii) iy (iii) muKè
(i), (iii) iy (iv) muKè
(ii), (iii) iy (iv) muKè
my; m%Yak 5"6 iy 7 ys i|yka m%ldY i;Ho wi;H o hkak olajkak'
(5)
.Kkh lsÍfï mokfï fjkiaùula hkq .sKqïlrK m%;sm;a;sfha fjkiaùula jk w;r
.sKqïlrK weia;fïka;= j, fjkiaùula fkdfõ'
(a) i;Hhè
(b) wi;Hhè
(6)
msßjeh tl;= fldka;%d;a;= j,§ bÈlsÍï fldka;%d;alreg kej; f.jkq ,nkafka wjir Èh yels
fyda ksYaÑ; msßjeh muKs'
(a) i;Hhè
(b) wi;Hhè
(7)
w¿;a ia:dkhl jHdmdrh mj;ajdf.k hdug fyda w¿;a .Kqfokqlrejka msßila f.dvk.d
.ekSug orK msßjeh foam," msßh; yd WmlrK msßjeh hg;g wod< fkdfõ'
(a) i;Hhè
(b) wi;Hhè
(8)
msßjeh tl;= fldka;%d;a hgf;a bÈlsÍï fldka;%d;a;=jl m%;sM,h úYajdiodhl f,i
weia;fïka;= l, yelafla hïlsis fldkafoais lsysmhlg wkqjh' ta [email protected]
(i) fldka;%d;a;=jlg wod, wd¾Ól m%;s,dN wod< wdh;kh ;=<g .,d hdfï iïNdú;djla
;sîu'
(ii) j;alug wod, iEu md¾Yjhlgu n,d;aul l, yels whs;sjdislï f.dvk.d ;sîu'
(iii) fldka;%d;a;=jlg wod, fldka;%d;a msßjeh úfYaIfhka kej; wh l, yels fyda meyeÈ,sj
y÷kd .; fkdyels yd úYajdiodhS f,i ueksh fkdyels ùu'
(iv) fldka;%d;a;=j ksulsÍug hk msßjeh yd .sKqï jd¾;d lrk ld,h wjidkfha wod<
fldka;%d;a;=j ksu lrk wÈhr úYajdiodhS f,i ueksh yels ùu'
(a)
(b)
(c)
(d)
(iii) iy (iv) muKè
(i) iy (iii) muKè
(ii) iy (iii) muKè
by; ish,a,u
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – uQ,H .sKqïlrKh yd jd¾;dlrKh (FAR / OL2 - 202) – 2014 fkdjeïn¾ úNd.h
2
(9)
foam, msßh; yd WmlrK j,g wod<j my; i|yka f;dr;=re w;ßka uQ,H m%ldYk j,
wkdjrKh l, hq;= jkafka(
(i) CIh l%uh (Depreciation method)
(ii) o< /f.k hdfï w.h .Kkh lsÍug fhdod .;a ñkqï moku.
(iii) ld, iSudj wdrïNfha yd wjidkfha /f.k hdfï msßjefhys ixikaok jd¾;dj.
(iv) iEu j;alïs j¾.hlgu wod< jk m%d.aOks; msßjefhys wvx.= fldgia.
(a)
(b)
(c)
(d)
(i), (ii) iy (iii) muKè
(i) iy (ii) muKè
(i), (ii) iy (iv) muKè
by; ish,a,u
(10) my; i|yka m%ldY w;ßka ksjerÈ [email protected]
(i) mqrialdr y÷kd.; hq;af;a WmÑ; moku u; yd wod< .súiqfï yrh wkqjh'
(ii) ,dNdxY y÷kd.; hq;af;a fldgia lrejkag wod, f.ùu kshñ; nj iaÒr l, miqjh'
(iii) fmd,sh y÷kd .; hq;af;a iM,odhS fmd,S l%uhgh'
(a)
(b)
(c)
(d)
by; ish,a,u
(ii) iy (iii) muKè
(i) iy (iii) muKè
(i) iy (ii) muKè
^,l=Kq 02 × 10 = uq¿ ,l=Kq 20&
I fldgi wjidkhè
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – uQ,H .sKqïlrKh yd jd¾;dlrKh (FAR / OL2 - 202) – 2014 fkdjeïn¾ úNd.h
3
II
fldgi
A ldKavh
´kEu m%Yak 02 lg W;a;r imhkak'
m%Yak wxl 02 ( ^,l=Kq 20&
Íkd iud.fïyS ^Reena PLC& 2014 j¾Ifha ud¾;= 31 ka wjika Èkg fYaI msßlaiqu my; ±lafõ'
nÿ foam, - ;lafiare l, 01/04/2013
msßh; yd WmlrK - msßjeh
yr
(re'000)
50,000
76,600
msßh; yd WmlrK - iïÉÑ; laIh 01/04/2013
m%d.aOks; ixj¾Ok úhoï 01/04/2013
ner
(re'000)
24,600
20,000
ixj¾Ok úhoï - iuqÉÑ; l%ulaIh 01/04/2013
6,000
31/03/2014 Èkg f;d.h
fj<| Kh .e;sfhda
20,000
fjk;a ,eìh hq;= Kh
34,600
54,500
nexl= fYaIh
1,300
fj<| Kh ysñfhda yd fjkalsÍï
23,800
fjk;a f.ùï
500
wdodhï
300,000
úl=Kqï msßjeh
204,000
mßmd,k úhoï
22,200
fnodyeÍfï msßjeh
14,500
jrKSh ,dNdxY f.ùï
800
nexl= Kh fmd,S
200
idudkH ,dNdxY f.ùï
6,000
m¾fhaIK yd ixj¾Ok msßjeh
8,600
idudkH fldgia ^fldgila re' 10/-&
100,000
8] ksoyia l, yels jrKSh fldgia ^fldgila re'10/-&
20,000
r|jd.;a ,dNdxY 01/04/2013
ú,ïNS; nÿ
20,000
nÿ foam< m%;Hd.Kk ixÑ;
10,000
5,800
512,000
512,000
wu;r f;dr;=re my; § we;'
(1)
m%d.aOks; ixj¾Ok úhou jQ re' ñ,shk 20 g wu;rj 2013 wfm%A,a 1 jk Èk wdrïN lrk ,o
kj jHdmD;sh i|yd ;j;a m¾fhaIK yd ixj¾Ok msßjehla ork ,§' tu w¿;a jHdmD;sfha
m¾fhaIK wjêh 2013 cQks 30 jk Èk olajd mej;=kq w;r msßjeh re' ñ,shk 1'4 ls' tÈk isg
jHmD;sh i|yd ixj¾Ok msßjeh udislj re' 800"000 orK ,§' 2013 iema;eïn¾ 30 jk Èk
jHdmD;sh id¾:l njg yd msßjeh blaujd ,dN ,nk njg úYajdiodhS f,i wOHlaIl uKav,g
yeÕS .shy' 2014 ud¾;= 31 jk Èkg jHdmD;sh ixj¾Ok wjêfha miqfõ'
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – uQ,H .sKqïlrKh yd jd¾;dlrKh (FAR / OL2 - 202) – 2014 fkdjeïn¾ úNd.h
4
m%d.aOks; ixj¾Ok úhou jd¾Islj 20] wkqmd;hg ir, ud¾. l%uh Tiafia l%ulaIh lrkq
,efí' ish¨u m¾fhaIK yd ixj¾Ok úhoï úl=Kqï msßjeh hgf;a whlrkq ,efí'
(2)
2013 wfma%A,a 1 jk Èk msßh; whs;uh re' ñ,shk 2'5 lg úl=Kk ,§' tu.ska ,o uqo,a úl=Kqï
wdodhula f,i i,lkq ,eîh' wod, úlsKSu ms<n
s | .sKqïlrK igyka mj;ajdf.k hd fkdue;'
ish¿u msßh; jd¾Islj 20] wkqmd;lhlg ySk jk fYaI l%uh hgfla CIh lrkq ,nhs'
ish¨ ia:djr j;alï j, l%ulaIh yd CIh lsÍï úl=Kqï msßjeh .sKQug whlrkq ,efí'
2013 wfm%A,a 01 jk Èkg nÿ foam, j, M,odhs Ndú;d ld,h wjqreÿ 20 ls' 2014 ud¾;= 21 jk
Èkg foam< re' ñ,shk 43 la f,i ;lafiare lr we;' m%;Hd.Kk ú,ïNS; nÿ fkdi,ld
yßkak'
(3)
Íkd iud.u ^Reena PLC& yg .KQfokqlrefjl= úiska re' ñ,shk 2 l jkaÈhla i|yd kvq mjrd
we;' thg fya;= ù we;af;a Ndr.;a weKjqula wj,x.= lsÍuhs' Íkd iud.u fuu kvqj mer§fï
m%jK;djh 20] l wkqmd;hla orhs' Íkd iud.ug re' 400"000 ^re' ñ,shk 2 × 20]& la fjka
lr we;s w;r th mßmd,k úhoï j, igyka lr we;' fuu kvqj i|yd ;lafiare lr we;s"
kej; whlr .; fkdyels kS;suh .dia;=j re' 100"000' tu uqo, ;ju;a fjkalr fkdue;af;a
wod, kS;suh mshjr B,Õ j¾Ih ;=,§ .ekSug kshñ; ksidh'
(4)
2014 ud¾;= 31 jk Èkg re' ñ,shk 11'4 l wdodhï nÿ fjkalsÍï wOHlaIl uKav,h u.ska
;lafiare lr we;' 2014 ud¾;= 31 jk Èkg wjYH ú,ïNS; nÿ fjkalsÍï re' ñ,shk 6 ls'
(5)
2013 Tlaf;dan¾ ui 1 jk Èk jrKSh fldgia iu ñ,g ksl=;a lrk ,§' tajd wê ñ,g kej;
uqo,a lr .; yels w;r iM,odhS uQ,H msßjeh jd¾Islj 12] ls'
Tn úiska my; i|yka oE ms<f
s h, lrkak.
(a)
2014 ud¾;= 31 jk Èfkka wjika jk j¾Ih i|yd ,dNd,dN m%ldYkh iy fjk;a úia;SrK
wdodhï m%ldYkh.
(,l=Kq 10)
(b)
2014 ud¾;= 31 jk Èkg uQ,H ;;a;aj m%ldYkh.
(c)
2014 ud¾;= 31 jk Èkg ysñlï fjkiaùfï m%ldYkh.
(,l=Kq 08)
(,l=Kq 02)
(uq¿ ,l=Kq 20)
m%Yak wxl 03 ( ^,l=Kq 20&
(a)
is,aj¾ iud.ug hka;%hla re'200"000 uqo,lg ,nd.; yels w;r tu hka;%hg jd¾Islj
re'45"000 ne.ska j¾I 05 la i|yd j¾Ifha uq,§ f.jk f,i l,anÿ .; yel' wju l,anÿ
uqof,a j¾;udk w.h re'195"142 hka;%fha M,odhs Ôú; ld,h wjqreeÿ 05 ls' is,ajd iud.u úiska
hka;%fha kv;a;= lghq;= l, hq;= fõ'
fuu l,anÿ l%uh uQ,H l,anÿ o ke;fyd;a fufyhqï l,anÿ o hkak i|yka lrkak' Tfí
ms<;
s =rg fya;= olajkak'
(,l=Kq 04)
(b)
ßjßkd ^Riverina& iud.fï uQ,H m%ldYk j, uQ,H l,anÿ jer§ulska fufyhqï l¨nÿ f,i
igyka ù we;' ßjßkd ^riverina& iud.fï uQ,H m%ldYk j,g we;s jk n,mEu ksYaÑ;
WodyrK olajñka meyeÈ,s lrkak'
(,l=Kq 04)
(c)
uq,H yd fufyhqï l,anÿ .sKqïlrKfha§ ±laúh hq;= .sKqïlrK wkdjrK lsÍï [email protected]
(,l=Kq 04)
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – uQ,H .sKqïlrKh yd jd¾;dlrKh (FAR / OL2 - 202) – 2014 fkdjeïn¾ úNd.h
5
(d)
2013 wfm%a,a 01 jk Èk fiks;a ^Zenith& iud.u foam, ñ,§ .ekSu i|yd wjqreÿ 40 lg l,anÿ
.súiqulg t<Uqk's tÈk l,anÿ foamf,ys idOdrK w.h re' ñ,shk 25 ls' ^40 ( 60 wkqmd;hg
bvï yd f.dvke.s,s w;r fn§ we;'& uQ,l
s ;ekam;=j jYfhka re' ñ,shk 5 la l,anÿ iSudj
uq,§ f.jk ,o w;r jd¾Isl l=,sh re' ñ,hk 2 ne.ska f.ùug leue;a; m,lrk ,§' m<uq
jdßlh 2014 ud¾;= 31 Èk f.jk ,§' l,anÿ jd¾Isl fmd,S wkqmd;slh 6] ls' wju l,anÿ
jdßlhkays j¾;udk w.h ^;ekam;= uqo, we;=,;aj& wdikak jYfhka re' ñ,shk 25 ls' 2013
wfm%A,a 01 jk Èkg f.dvke.s,s ;lafiare lrk ,o M,odhs Ôú; ld,h wjqreÿ 40 ls' fiks;a
^Zenith& iud.u úiska wod, l,anÿ ld, iSudj ;=, f.dvke.s,f
a ,ys ish¿u kv;a;= lghq;=
i|yd j.lSï ±ßh hq;= fõ' fiks;a ^Zenith& iud.u l,anÿ ld,iSudj wdikakfha§ bvu w;am;a
lr .; fkdyel'
fiks;a ^Zenith& iud.fï 2014 ud¾;= 31 ka wjika j¾Ih i|yd úia;SrK wdodhï m%ldYkfhys
yd uQ,H ;;a;aj m%ldYkfhys wod, .Kqfokqj .sKqï .; l, hq;af;a flfia ±hs wod, .Kkh
lsÍï iu. úia;r lrkak'
ie.hq.: nÿ n,mEu u.yeßh hq;= w;r Tn úiska wkdjrKh lsÍï ±laúh hq;= jkafka ke;'
(,l=Kq 08)
(uq¿ ,l=Kq 20)
m%Yak wxl 04 ( ^,l=Kq 20&
ldiS ^Kasee& ,ehsia;=.; iud.fï tys uQ,H m%ldYk úia;r yd wod, igyka my; § we;'
2014 ud¾;= 31 ka wjika j¾Ih i|yd úia;S¾K wdodhï m%ldYkh
(re' ‘000)
wdodhu
5,740
úl=Kqï msßjeh
(4,840)
o< ,dNh
900
foam, j,ska ,o wdodhu
60
mßmd,k úhoï
(350)
fnodyeÍfï úhoï
(120)
uQ,H msßjeh
(50)
nÿ fmr ,dNh
440
wdodhï nÿ
(160)
j¾Ifha ,dNh
280
fjk;a úia;S¾K wdodhï
foam, m%;Hd.Kk w;sßla;h
100
uq¿ úia;S¾K wdodhu
380
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – uQ,H .sKqïlrKh yd jd¾;dlrKh (FAR / OL2 - 202) – 2014 fkdjeïn¾ úNd.h
6
2014 ud¾;= 31 jk Èkg uQ,H ;;aj m%ldYh
31/03/2014 (re'’000)
j;alï
cx.u fkdjk j;alï
foam< msßh; yd WmlrK
foam, wdfhdack
cx.u j;alï
f;d.h
fj<| Kh .e;sfhda
wdodhï nÿ ,eîï
nexl=
yèñlï yd j.lSï
idudkH fldgia ^re' 10/- ne.ska&
fldgia wê ñ,
m%;Hd.Kk ixÑ;
r|jd.;a ,dNdxY
2,880
420
1,860
400
3,300
2,260
1,370
480
10
uq¿ j;alï
600
150
1,440
cx.u fkdjk j.lSï
6% Kh
ú,ïNS; nÿ
810
570
50
1,860
1,430
5,160
3,690
1,000
600
2,190
50
31/03/2013 (re'’000)
50
1,310
1,360
400
50
30
430
cx.u j.lSï
fj<| Kh ysñfhda
nexl= whsrd
m%;s{d Ndr fjkalsÍï
f.úh hq;= nÿ
1,570
200
150
uq¿ ysñlï yd j.lSï
1,080
120
100
0
1,920
1,300
5,160
3,690
my; i|yka úia;r § we;'
(1)
j¾Ih ;=,§ hka;%hla re'90"000/- l w,dNhg úl=Kk ,§' ,shd y, w.h re'240"000/-.
(2)
2014 ud¾;= 31 jk Èfkka wjika j¾Ih i|yd foam<" msßh; yd WmlrK laIh
re' 280"000/- la úl=Kqï msßjeh .sKqug we;=,;a lr we;'
(3)
wdfhdack foam, .sKqï.; lr we;af;a idOdrK w.h u; jk w;r j¾Ih ;=< wdfhdack
foam< ñ,§ .ekSï fyda úlsKSï lr ke;'
(4)
2013 Tlaf;dan¾ 1 jk Èk fldgia ksl=;a lr we;'
(5)
j¾Ih ;=,§ fldgilg re'1'50/- ne.ska w;=re ,dNdxY f.jd we;'
(6)
6] Kh j¾Ih ;=,oS f.jd ksu lrk ,oS'
(7)
m%;s{d Ndr fjkalsÍï ksjerÈ
we;=,;a ù we;'
w.h lsÍula jk w;r tu msßjeh úl=Kqï msßjefhys
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – uQ,H .sKqïlrKh yd jd¾;dlrKh (FAR / OL2 - 202) – 2014 fkdjeïn¾ úNd.h
7
Tn úiska l, hq;af;a:
(a)
2014 ud¾;= 31 jk Èfkka wjika jk j¾Ih i|yd ldiS ^Kasee& iud.fï uqo,a m%jdy m%ldYkh
ms<f
s h, lrkak'
(,l=Kq 15)
(b)
uqo,a m%jdy m%ldY j, M,odhS;dj yd úYajdikSh;ajh úia;S¾K wdodhï m%ldYk j,g jvd jeä
jk njg biau;= ù we;s lreKls' uqo,a m%jdy m%ldYkfha m%;s,dN .ek i|yka lrñka fuu
m%ldYh ú.%y lrkak'
(,l=Kq 05)
(uq¿ ,l=Kq 20)
A ldKavh wjidkhs
B ldKavh
´kEu m%Yak 02 lg W;a;r imhkak'
m%Yak wxl 05 ( ^,l=Kq 20&
fydrhsika ^Horizon& iud.u 2013 Tlaf;dan¾ 01 jk Èk ika ^Sun& iud.fï ysñlï fldgia j,ska
80] w;am;a lr.kakd ,§' 2013 Tlaf;dan¾ 01 jk oskg fydrhsika ^Horizon& iud.fï yd ika ^Sun&
iud.fï fldgia fj<|m, w.h ms<f
s j,ska re' 60 ne.ska yd re' 32 ne.ska fõ'
2013 Tlaf;dan¾ 01 jk Èk fydrhsika ^Horizon& iud.ug uQka ^Moon& iud.fï fldgia j,ska 40] la
fldgilg re' 20 ne.ska f.jñka w;am;a lr.kakd ,§'
2014 ud¾;= 31 jk okg wod, iud.ï 3 ys ,dNd,dN m%ldYkfha Wmqgd .kakd ,o fldgila my;
±lafõ'
wdodhu
úl=Kqï msßjeh
o< ,dNh
fjk;a wdodhï ^fmd,S iy ,dNdxY&
mßmd,k úhoï
fnodyeÍfï úhoï
uQ,H úhoï
nÿ fmr ,dN$w,dNh
wdodhï nÿ
j¾Ih i|yd ,dNh
fydrhsika
(re'‘000)
210,000
(126,000)
84,000
ika
(re'‘000)
150,000
(100,000)
50,000
uQka
(re'‘000)
50,000
(40,000)
10,000
9,500
-
-
(18,300)
(11,200)
(1,800)
62,200
(15,000)
47,200
(9,000)
(7,000)
(3,000)
31,000
(10,000)
21,000
(11,000)
(5,000)
(6,000)
1,000
(5,000)
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – uQ,H .sKqïlrKh yd jd¾;dlrKh (FAR / OL2 - 202) – 2014 fkdjeïn¾ úNd.h
8
my; i|yka wu;r f;dr;=re ,nd § we;'
(1)
2014 ud¾;= 31 jk Èkg iud.ï 3 ys ysñlï ms<sn| f;dr;=re:
ysñlï fldgia ^re' 10/- ne.ska&
fldgia wêñ,
r|jd .;a ,dNdxY ^2013 wfm%a,a 01 Èkg&
,dNd,dN ^2014 ud¾;= 31 Èkg&
,dNdxY f.ùï ^2014 ud¾;= 25 Èkg&
(2)
fydrhsika
^re'&
2,000,000
3,000,000
40,000
47,200
0
ika
^re'&
1,200,000
0
152,000
21,000
(8,000)
uQka
^re'&
400,000
0
15,000
(5,000)
0
ika iud.u w;am;a lr Èkg Y=oaO j;alï j,g idOdrK w.h /f.k hk w.hg
iudkfõ' kuq;a msßh; j,g re' ñ,shk 12 /f.k hk w.hla o re' ñ,shk 17l idOdrK
w.hla o mj;S' ika iud.u w;am;a lr.;a Èkg msßh; j, M,odhs Ôú; ld,h j¾I 5
la jk w;r ir, ud¾. l%uhg CIh lrkq ,nhs' ish¿u CIh úl=Kqï msßjehg we;=,;a
lr we;'
uQka iud.ug w;am;a lr.ekSug wod,j idOdrK w.h .e,mSug wjYH fkdfõ'
(3)
fydrhsika iud.u úiska ika iud.u w;am;a lr.ekSfuka miqj re' ñ,shk 50l Kh
uqo,la 8] l fmd,S wkqmd;hla hgf;a ,nd fok l=,S 2014 ud¾;= 31 jk Èkg iud.ï
foflysu ish¿u WmÑ; fmd,S .sKqï .; lr ;sfí' ika iud.ug 2014 ud¾;= 31 jk Èk,
,nd .;a ;j;a Kh uqo,la ;sfí'
(4)
fydrhsika iud.u úiska ika iud.fuka ,o ,dNdxY wfhdack wdodhï .sKQfï igyka lr
we;'
(5)
w;am;a lr.ekSffuka miqj fydrhsika iud.u úiska ika iud.u yg re' ñ,shk 15 la
jákd NdKav 20] ,dN wkqmd;slhla hgf;a úl=Kk ,o w;r 2014 ud¾;= 31 jk Èkg ika
iud.u wod, NdKav j,ska 2$3 muKla úl=Kd we;' 2014 ud¾;= 31 jk Èkg wka;¾
iud.ï cx.u .sKqfï fYaIhla ke;'
(6)
w;am;a lr Èkg ika iud.fï md,kh l, fkdyels fmd,sh w.h lrk ,oafoa idOdrK
w.h ^uq¿& u;h' fï i|yd ika iud.fï tÈkg fldgia ñ, md,kh l, fkdyels fmd,S
w.fha idOdrK w.h u; mj;S'
(7)
ika iud.fï lS¾;skduh ydkèlrKh fkdlrk ,§' kuq;a tys we;s w,dNh ksid 2014
ud¾;= 31 jk Èkg uQka iud.u i|yd fydrhsika iud.u úiska l, wdfhdackh re' ñ,shk
3 lg wmydhkh lrk ,§'
(8)
fjk;a whqrlska i|yka lrk foa yer by; ,dNd,dN m%ldYkfha ish¿u whs;u j¾Ifhka
j¾Ihg iudk mokula u; WmÑ; fõ'
Tn úiska l, hq;af;a:
(a)
2013 Tlaf;dan¾ 1 jk Èkg ika iud.ug w;am;a lr .ekSfï we;sjk lS¾;skduh .Kkh
lrkak'
(,l=Kq 06)
(b)
2014 ud¾;= 31 jk Èkg taldnoaO uQ,H ;;a;aj m%ldYkfha we;=,;a l, hq;= uQka iud.fï
wdfhdackfha /f.k hk w.h .Kkh lrkak'
(,l=Kq 03)
(c)
2014 ud¾;= 31 jk Èfkka wjika j¾Ih i|yd fydrhsika iud.fï ixhqla; ,dNd,dN m%ldYkh
ms,f
s h, lrkak'
(,l=Kq 11)
(uq¿ ,l=Kq 20)
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – uQ,H .sKqïlrKh yd jd¾;dlrKh (FAR / OL2 - 202) – 2014 fkdjeïn¾ úNd.h
9
m%Yak wxl 06 ( ^,l=Kq 20&
(a)
fi.d ^Sega& ,shdmÈxÑ bÈlsÍfï fmdÿ iud.uls' 2014 ud¾;= 31 wjika j¾Ih i|yd fldka;%d;a
3 l úia;r my; ±lafõ'
fldka;%d;a;=j
wdrïNl Èkh
wfmaCIs; ld,h
ia:djr fldka;%d;a ñ,
fldka;%d;a;=j wdrïNfha ;lafiare l, msßjeh
Èkg msßjeh:
2013 ud¾;= 31
2014 ud¾;= 31
2014 ud¾;= 31 jk Èkg ksulsÍug ;lafiare l, msßjeh
AA
01/04/2012
j¾I 3
BB
01/10/2013
udi 18
CC
01/10/2013
j¾I 2
re'ñ,shk
20
15
re'ñ,shk
6
7.5(igyka 3)
re'ñ,shk
12
10
5
12.5(igyka 2)
3.5
ke;
2
5.5(igyka 3)
ke;
4
6
5.4
ke;
ke;
12.6
1.8
ke;
2013 ud¾;= 31 jk Èkg m%.;s f.ùï ,eîï ^igyka 1&
2014 ud¾;= 31 jk Èkg m%.;s f.ùï ,eîï ^igyka 1&
igyka:
(1)
fldka;%d;a j, ksul, wkqmd;h ;SrKh jkafka wod, Èk bkafjdhsia l, jev j,
jádkdlï fldka;%d;a ñ,;a iu. ixikaokh lsÍfukah' m%.;s f.ùï ,eîï bkafjdhsia l,
jev j,ska 90] la ksrEmkh lrhs'
CC fldka;%d;a;=j ksujk f;la lsisu m%.;s f.ùula bkafjdhsia lsÍug fyda ,eîu;a jkafka
ke;' tu ksid fldka;%d;a;=fõ ksu lrk wkqmd;h ;SrKh jkafka Èkg ±rE msßjeh
;lafiare l, uq¿ fldka;%d;a;= msßjeh ixikaokh lsÍfuks'
(2)
AA fldka;%d;a;=j 2014 ud¾;= 31 Èfkka wjika jk j¾Ih i|yd re' ñ,shk 1 l ie,iqï
fkdl, ksjerÈ lsÍfï msßjehla ±Íug isÿjqK's tu wh uqo, Èkg msßjeh re' ñ,shk 12'5
ys we;=,;a fõ'
(3)
BB fldka;%d;a;=fõ ñ, idlÉPd lsÍfï§ fidhd .ekSug yelsjf
Q ha wod, jHdmD;sh i|yd
ñ,§ .;a bvu ¥IKhg ,la ù we;s njh' fldka;%d;a;=j wdrïNfha ;lafiare msßjeh yd
fldka;%d;a;=j ksulsÍug ;lafiare lrk ,o msßjeh ;=, fldka;%d;a;=j wdrïN lsÍug fmr
¥Is; bvu i|yd ±re wúksYaÑ; msßjeh we;=<;a fõ'
Tn úiska 2014 ud¾;= 31 jk Èfkka wjika j¾Ih i|yd ^Sega& iud.fï wod, bÈlsÍï
fldka;%d;a;= i|yd ,dNd,dN m%ldYkfha yd uQ,H ;;aj m%ldYkfha Wmqgd .ekSï ms<f
s h, lrkak'
(,l=Kq 12)
(b)
Kh msßjeh m%d.aOks; lsÍfï § n,mj;ajk uQ,l
s uQ,O¾u ú.%y lrkak'
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – uQ,H .sKqïlrKh yd jd¾;dlrKh (FAR / OL2 - 202) – 2014 fkdjeïn¾ úNd.h
(,l=Kq 08)
(uq¿ ,l=Kq 20)
10
m%Yak wxl 07 ( ^,l=Kq 20&
(a)
ú,ïNS; nÿ i|yd fjkalsÍï l, hq;af;a wehs ±hs meyeÈ,s lrkak'
(b)
.sKqï jd¾;d ms,f
s h, lsÍfuka miq yg.kakd isoë
a ka miq.sh ld, iSudfõ uQ,H m%ldYk j,g
jeo.;a jkafka wehs ±hs meyeÈ,s lrkak'
(,l=Kq 04)
(c)
wdh;khlg .sKqï m%;sm;a;s yd .sKqïlrK ;lafiare lsÍï fjkiaùï hkak meyeÈ,s lr tajd
tlsfkl fjkia jkafka flfia±hs WodyrKhla olajñka fmkajkak'
(,l=Kq 03)
(d)
.sKqïlrK m%;sm;a;s fjkiaùï yd .sKqïlrK ;lafiare lsÍï fjkia ùu hkak meyeÈ,s lr
tajd tlsfkl fjkia jkafka flfia±hs WodyrKhla olajñka fmkajkak'
(,l=Kq 06)
(e)
j.lSula hkak ks¾jpkh lr fjkalsÍula y÷kd.kakd wjia:djka meyeÈ,s lrkak' (,l=Kq 05)
(uq¿ ,l=Kq 20)
B ldKavh wjidkhs
II fldgi wjidkhs
m%Yak m;%h wjidkhs
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – uQ,H .sKqïlrKh yd jd¾;dlrKh (FAR / OL2 - 202) – 2014 fkdjeïn¾ úNd.h
(,l=Kq 02)
11
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