GK avc Ges eû avcwewkó Avq-e¨q weeiYxi g‡a¨ cv_©K¨ Kx? e¨vs‡K †Kvb ai‡bi Avq-e¨q weeiYx cÖ¯‘Z Kiv nq? D`vniY w`b|, Closing Entry Kx? ‡Kvb †Kvb wnmve¸‡jv eÜ Kiv nq?

(40) GK avc Ges eû avcwewkó Avq-e¨q weeiYxi g‡a¨ cv_©K¨ Kx? e¨vs‡K †Kvb ai‡bi Avq-e¨q weeiYx cÖ¯‘Z Kiv nq? D`vniY w`b|
 

GK avc Avq weeiYx

-   GK avc Avq weeiYx‡Z weµq ev †mev Avqmn Ab¨vb¨ Avq cÖ_g av‡c †hvM Ki‡Z nq| AZtci Ab¨vb¨ me©‡gvU Avq n‡Z weµxZ c‡Y¨i e¨qmn mKj cwiPvjb LiP I Ab¨vb¨ Li‡Pi mgwó ev` w`‡q mivmwi bxU jvf ev ¶wZ wbY©q Kiv nq|

-   A_©vr GK avc Avq weeibx‡Z mKj DcvË `yB fv‡M wef³ Kiv nq| h_v t Avqmg~n I LiPmg~n| cwiPvjb Avq I Ab¨vb¨ Avq GK‡Î Avqmg~n aiv nq Ges cwiPvjb e¨q I Ab¨vb¨ LiP GK‡Î LiPmg~n aiv nq|

-   G c×wZi cÖavb myweav n‡jv cÖ¯‘ZKi‡Yi mijZv| GB Avq weeiYx n‡Z GK bR‡i mKj cÖKvi Avq Ges mKj cÖKvi e¨q m¤ú‡K© aviYv cvIqv hvq|

eû avc Avq weeiYx

-   G‡Z wewfbœ cÖKvi Avq I e¨qmg~n‡K wewfbœ av‡c c„_Kfv‡e †`wL‡q GKvwaKevi gybvdv ev Avq wbY©q Kiv nq|

-   eûavc Avq weeiYx‡Z mvaviYZ †h mg¯— Avq I Li‡Pi avc _v‡K †m¸‡jv wbgœiƒc t

                   (i).      cwiPvjb Avq t cwiPvjb Avq ej‡Z e¨emv‡qi cÖavb Kvh©vewj n‡Z m„ó Avqmg~n‡K eySvq| †hgb- cY¨ weµq ev †mev cÖ`vb Avq A_ev DfqB cwiPvjb Avq|

                 (ii).      weµxZ c‡Y¨i e¨q t Kvievi cÖwZôv‡bi Rb¨ weµqK…Z c‡Y¨i e¨q GKwU ¸i“Z¡c~Y© e¨q| Avq weeiYx‡Z wbU weµq Avq n‡Z weµxZ c‡Y¨i e¨q ev` w`‡q †gvU Avq wbY©q Kiv nq| weµqK…Z c‡Y¨i e¨‡qi Dci bxU weµ‡qi AvwaK¨‡K †gvU gybvdv ejv nq|

              (iii).      cwiPvjb e¨q t

-   e¨emvq cÖwZôv‡bi weµxZ c‡Y¨i e¨q e¨ZxZ weµq I cÖkvmwbK KvRK‡g©i Rb¨ msNwUZ LiPmg~n‡K cwiPvjb e¨q ejv nq|

-   G e¨q‡K `yÕfv‡M fvM Kiv nq| h_v t- weµq LiP I cÖkvmwbK LiP|

-   cY¨ weµq I evRviRvZKi‡Yi Rb¨ †h mg¯— LiP msNwUZ nq †m¸‡jv‡K weµq LiP ejv nq|

-   Aciw`‡K, Kviev‡ii mvwe©K e¨e¯’vcbv msµvš— LiPmg~n‡K cÖkvmwbK LiP ejv nq|

              (iv).      AcwiPvjb Avq I e¨q t e¨emvq cÖwZôv‡bi †h mg¯— Avq weµq Avq ev †mev Av‡qi mv‡_ RwoZ bq H Avq‡K AcwiPvjb Avq ejv nq|

e¨vs‡Ki Avq-e¨q weeiYx

-   e¨vsKmg~n mvaviYZ GK avc Avq weeiYx cÖ¯‘Z K‡i _v‡K| G ai‡bi weeiYx‡Z e¨vsK mKj cÖKvi Avq GK av‡c Ges mKj cÖKvi e¨q c„_K av‡c †`Lvq|

-   mKj Av‡qi mgwó n‡Z e¨‡qi mgwó ev` w`‡q e¨vsK bxU gybvdv ev bxU ¶wZi cwigvY wbY©q K‡i|

-   wb‡P GKwU e¨vs‡Ki Avq-e¨q weeiYx bgybv cÖ`Ë n‡jv t

ABC e¨vsK wjwg‡UW

Avq-e¨q weeiYx

wW‡m¤^i 31, 2014

	Notes	2014 (UvKv)	2013 (UvKv)
Avq
my`, evÆv I Ab¨vb¨ Avq
jf¨vsk n‡Z Avq
wd, Kwgkb, †eªvKv‡iR A-e¨vsK m¤ú` n‡Z Avq
Ab¨vb¨ cwiPvjb Avq
my‡`i nvi cwieZ©bRwbZ Avq
†gvU Avq		XXX	XXX
e¨q
cÖ‡`q my`
cÖkvmwbK e¨q
Ab¨vb¨ e¨q
e¨vs‡Ki m¤ú‡`i AePq
my‡`i nvi cwieZ©bRwbZ Avq
†gvU e¨q		XXX	XXX
bxU gybvdv/bxU ¶wZ		XXXXX	XXXXX

(41) Closing Entry Kx? ‡Kvb †Kvb wnmve¸‡jv eÜ Kiv nq?
 

  Closing Entry

-   mswk­ó wnmve eQi †k‡l cÖwZôv‡bi Avw_©K djvdj A_©vr jvf ev ¶wZ wbY©‡qi Rb¨ hveZxq bvwgK ev Avqe¨qevPK wnmv‡ei e¨v‡jݸ‡jv Avq weeiYx ev jvf-‡jvKmvb wnmv‡e ¯’vbvš—‡ii Rb¨ †h `vwLjv Kiv nq, Zv‡K mgvcbx `vwLjv ev Closing Entry ejv nq|

-   mgvcbx `vwLjvi gva¨‡g bvwgK wnmve¸‡jv eÜ Kiv nq|

-   bvwgK ev Avq-e¨q evPK wnmvemg~‡ni Øviv Avq weeiYx ev jvf-‡jvKmvb wnmve cÖ¯‘Z K‡i bxU jvf ev ¶wZi cwigvY wbY©q Kiv nq Ges wbY©xZ jvf ev ¶wZ g~jab wnmv‡e ¯’vbvš—i Kiv nq| ZvB bvwgK wnmve¸‡jvi Dc‡hvwMZv PjwZ eQ‡iB †kl n‡q hvq e‡j mgcvbx `vwLjvi gva¨‡g eÜ Kiv nq|