Income Statement Act 1991 and Balance Sheet related Financial Institution Act 1993 Steps

(33).    Income Statement msµvš— e¨vsK †Kv¤úvwb AvBb, 1991 Gi aviv¸wj e¨vL¨v Ki“b|

a Income Statement msµvš— e¨vsK †Kv¤úvwb AvBb, 1991 Gi avivmg~n

Income Statement msµvš— e¨vsK †Kv¤úvwb AvBb, 1991 Gi ms‡kvabx wb‡gœv³fv‡e Kiv n‡q‡Q t

— aviv-42|	1991 m‡bi 14bs AvB‡bi aviv 42 Gi ms‡kvab| — D³ AvB‡bi aviv 42 Gi cwie‡Z© wbgœiƒc aviv 42 cÖwZ¯’vwcZ nB‡e, h_v t
	Ò42| evsjv‡`‡k Kvh©iZ e¨vsK-‡Kv¤úvwb KZ…©K wbixw¶Z e¨v‡jÝkxU cÖ`k©b| — evsjv‡`‡k Kvh©iZ †Kvb e¨vsK-‡Kv¤úvwb‡K aviv 38 Gi Aax‡b cÖ¯‘ZK…Z Bnvi me©‡kl e¨v‡jÝkxU Ges jvf¶wZi wnmve e¨vs‡Ki AvgvbZKvix, †kqvi‡nvìvi I wbqš¿YKvix KZ…©c¶mn Ab¨vb¨ e¨enviKvixMY e¨vsK m¤ú‡K© hvnv‡Z mn‡R Z_¨ jvf Kwi‡Z cv‡ib †mB Rb¨ evsjv‡`k e¨vs‡K `vwL‡ji GK mßv‡ni g‡a¨ eûj cÖPvwiZ GKwU RvZxq I GKwU Bs‡iwR ˆ`wbK cwÎKvq cÖPvi I e¨vs‡Ki I‡qemvB‡U D³ weeiYx cÖKvk Kwi‡Z nB‡e Ges D³iƒc cÖKvk Dnvi cieZ©x e¨v‡jÝkxU I wnmve GKBfv‡e cÖKvwkZ bv nIqv ch©š— Dnv Ae¨vnZ _vwK‡e|Ó
— aviv-43|	1991 m‡bi 14bs AvB‡bi aviv 44 Gi ms‡kvab| — D³ AvB‡bi aviv 44 Gi—
	(K)	Dc-aviv (1) G D‡j­wLZ ÒGes miKvi KZ…©K wb‡`©wkZ nB‡j Abyiƒc cwi`k©b KivB‡eÓ kã¸wj wejyß nB‡e;
	(L)	Dc-aviv (2) G D‡j­wLZ Òhw` D³ e¨vsK-‡Kv¤úvwb Aby‡iva K‡i, ev GBiƒc cix¶vi wfwˇZ Dnvi wei“‡× †Kvb e¨e¯’v MÖn‡Yi cÖ¯—ve we‡ePbvaxb _v‡K, Zvnv nB‡j evsjv‡`k e¨vsK D³ cix¶vi wfwˇZ cÖ¯‘ZK…Z cÖwZ‡e`‡bi GKwU Abywjwc D³ e¨vsK-‡Kv¤úvwb‡K mieivn Kwi‡eÓ kã¸wj, Kgv¸wj I nvB‡db¸wji cwie‡Z© Òevsjv‡`k e¨vsK Avek¨K g‡b Kwi‡j D³ cix¶vi wfwˇZ cÖ¯‘ZK…Z cÖwZ‡e`‡bi GKwU Abywjwc D³ e¨vsK-‡Kv¤úvwb‡K mieivn Kwi‡Z cvwi‡eÓ kã¸wj I nvB‡db cÖwZ¯’vwcZ nB‡e;
	(M)	Dc-aviv (5) Gi cwie‡Z© wbgœiƒc Dc-aviv (5) cÖwZ¯’vwcZ nB‡e, h_v t— Ò(5) evsjv‡`k e¨vsK GB avivi Aaxb †Kvb cwi`k©b ev cix¶vKvh© m¤úbœ Kivi ci D³ cÖwZ‡e`b we‡ePbv‡š— hw` GBiƒc AwfgZ †cvlY K‡i †h, D³ e¨vsK-‡Kv¤úvwbi Kvh©vewj Dnvi AvgvbZKvix‡`i ¯^v‡_©i cwicš’x c×wZ‡Z cwiPvwjZ nB‡Z‡Q, Zvnv nB‡j evsjv‡`k e¨vsK, wjwLZ Av‡`k Øviv—
		(K)	D³ e¨vsK-‡Kv¤úvwb KZ…©K bZzb AvgvbZ MÖnY wbwl× Kwi‡Z cvwi‡e;
		(L)	aviv 64 Gi Dc-aviv (4) Gi Aaxb D³ e¨vsK-‡Kv¤úvwbi Aemvq‡bi D‡Ï‡k¨ Av‡e`b `vwLj Kwi‡Z cvwi‡e;
		(M)	AvgvbZKvix‡`i ¯^v_© i¶v‡_© evsjv‡`k e¨vsK †hBiƒc m½Z g‡b K‡i †mBiƒc Av‡`k cÖ`vb wKsev Kvh©µg MÖnY Kwi‡Z cvwi‡e;

µµµ

(34).    Balance Sheet msµvš— Financial Institution Act, 1993 Gi aviv¸wj e¨vL¨v Ki“b|

a Balance Sheet msµvš— Financial Institution Act, 1993 Gi avivmg~n

Balance Sheet msµvš— Financial Institution Act, 1993 Gi aviv¸wj wb‡gœ e¨vL¨v Kiv n‡jv t

— aviv-11|	cÖ‡Z¨K Avw_©K cÖwZôvb Dnvi me©‡kl wbixw¶Z e¨v‡jÝkxU-Gi Kwc, cwiPvjK‡`i bvgmn, Dnvi mKj Kvh©vjq I kvLvi cÖKvk¨ ¯’v‡b mviv ermi cÖ`k©b Kwi‡e Ges mswk­ó ermi †kl nIqvi 6 gv‡mi g‡a¨ D³ e¨v‡jÝkxU Kgc‡¶ GKwU ˆ`wbK cwÎKvq cÖKvk Kwi‡e|
— aviv-23|	cÖ¯‘ZK…Z jvf-¶wZi wnmve I e¨v‡jÝkxU Gi GKwU cÖwZwjwc evsjv‡`k e¨vs‡Ki wbKU `vwLj Kwi‡e|
— aviv-24|
(1).	‡Kv¤úvwb AvB‡b hvnv wKQzB _vKzK bv †Kb, cÖ‡Z¨K Avw_©K cÖwZôvb evwl©K wfwˇZ evsjv‡`k e¨vs‡Ki Aby‡gv`b mv‡c‡¶ GKRb wbix¶K wb‡qvM Kwi‡e|
(2).	‡Kvb Avw_©K cÖwZôvb wbix¶K wb‡qv‡M Amg_© nB‡j, A_ev evsjv‡`k e¨vs‡Ki we‡ePbvq hw` Dc-aviv (1) Gi Aaxb wbhy³ wbix¶‡Ki mv‡_ Aci GKRb wbix¶‡Ki KvR Kivi cÖ‡qvRb _v‡K, †m‡¶‡Î evsjv‡`k e¨vsK D³ Avw_©K cÖwZôv‡bi Rb¨ GKRb wbix¶K wb‡qvM Kwi‡Z cvwi‡e Ges Zvnv‡K cÖ‡`q cvwi‡ZvwlKI evsjv‡`k e¨vsK wba©viY Kwiqv w`‡e|
(3).	‡h erm‡ii Rb¨ wbix¶K wbhy³ nB‡eb †mB erm‡ii wnmve wbix¶v m¤úbœ Kiv Ges ZrwfwˇZ cÖwZ‡e`b ˆZwi KivB nB‡e GB avivi Aaxb wbhy³ wbix¶‡Ki `vwqZ¡|
(4).	Dc-aviv (3) G ewY©Z `vwqZ¡ QvovI, evsjv‡`k e¨vsK wbix¶‡Ki Dci ZrKZ…©K wba©vwiZ Ab¨ †h †Kvb `vwqZ¡ Av‡ivc Kwi‡Z cvwi‡e Ges D³iƒc AwZwi³ `vwqZ¡ cvj‡bi Rb¨ wbix¶K AwZwi³ cvwi‡ZvwlK cÖvc¨ nB‡eb|
(5).	GB avivi Aaxb cÖ¯‘ZK…Z wbix¶‡Ki cÖwZ‡e`b, e¨v‡jÝkxU I jvf-¶wZi wnmv‡ei mv‡_ ms‡hvRb Kwi‡Z nB‡e Ges Dnvi GKwU cÖwZwjwc evsjv‡`k e¨vs‡Ki wbKU †cÖiY Kwi‡Z nB‡e|
(6).	‡Kvb Avw_©K cÖwZôv‡bi wbix¶K wn‡m‡e `vwqZ¡ cvj‡bi mgq hw` †Kvb wbix¶K GB g‡g© mš‘ó nb †h-
	(K)	GB AvB‡bi weavbmg~n ¸i“Zifv‡e jw•NZ nBqv‡Q ev cvjb Kiv nq bvB A_ev cÖZviYv ev AmZZvi `i“b †Kvb Avw_©K cÖwZôvb KZ…©K †dŠR`vix Aciva msNwUZ nBqv‡Q;
	(L)	‡jvKmv‡bi `i“b Avw_©K cÖwZôvbwUi g~jab cÂg kZvsk cwigvY bvwgqv wMqv‡Q;
	(M)	cvIbv`viM‡Yi cvIbv cÖ`v‡bi wbðqZv wewNœZ nIqvmn Ab¨ †Kvb ¸i“Zi Awbqg NwUqv‡Q; A_ev
	(N)	cvIbv`viM‡Yi cvIbv wgUv‡bvi R‡b¨ m¤ú` h‡_ó wK-bv †m e¨vcv‡i m‡›`n iwnqv‡Q;
	Zvnv nB‡j wZwb Awej‡¤^ D³ welq m¤ú‡K© evsjv‡`k e¨vsK‡K AewnZ Kwi‡eb|
— aviv-41|
(1).	‡Kvb Avw_©K cÖwZôv‡bi †Kvb cwiPvjK, e¨e¯’vcK, wbix¶K, `vwqZ¡cÖvß e¨w³, Kg©KZ©v ev Kg©Pvix B”QvK…Zfv‡e hw` D³ cÖwZôv‡bi wnmve ewn, wnmve, cÖwZ‡e`b, e¨emv msµvš— KvMR, ev Ab¨vb¨ `wj‡j, A_tci D³ `wjj ewjqv Dwj­wLZ, wg_¨v wKQz ms‡hvRb K‡ib ev Kwi‡Z mvnvh¨ K‡ib ev D³ `wj‡ji wKQz ‡Mvcb ev bó K‡ib, Zvnv nB‡j wZwb AbwaK `k j¶ UvKv A_©`Û, ev AbyaŸ© 3 erm‡ii Kviv`Û, ev Dfq `‡Û `wÛZ nB‡eb|
(2).	hw` ‡Kvb e¨w³ GB AvB‡bi †Kvb weav‡bi cÖ‡qvRb †gvZv‡eK ev Dnvi Aaxb ev Dnvi D‡Ïk¨ c~iYK‡í ZjeK…Z ev `vwLjK…Z †Kvb weeiY, cÖwZ‡e`b ev Ab¨vb¨ `wj‡j B”QvK…Zfv‡e wg_¨v Z_¨ cÖ`vb K‡ib, A_ev Abyiƒc †Kvb weeiY, cÖwZ‡e`b ev `wj‡j B”QvK…Zfv‡e †Kvb cÖ‡qvRbxq Z_¨ cÖ`vb bv K‡ib, Zvnv nB‡j wZwb Dc-aviv (1) G D‡j­wLZ `‡Û `Ûbxq nB‡eb|