01' my; i`oyka isoah weiqfrka wxl ^& isg

01' my; i`oyka isoah weiqfrka wxl ^& isg

01' my; i`oyka isoah weiqfrka wxl ^& isg ^& f;la m%Yakj,g ms

weh fh WmlrK 10 000 2019 Tlaf;dn 31 osfkka wjika udih ;=

150 000 50 000 20 000 30 000 fuu ksIamdos; wmkhk ixjOk uKav,h u`.ska ixOdkh lrk ,o m%oYkhg bosm;a l< w;r tysoS .ekqlrejka foaYSh f,i y`kdf.k oHq;a ;emE, ^E-mail& u`.ska wekjq lr we;'m%jdyk lghq;= i`oyd re 300 000 l=vd f,d r:hla Khg l=f iud.fuka .;a;dh' b,a,qu je jq g m %udKj;a uQ,H Yla;shla fkdue;s neka re 200 000 nexl= Khla 2019 Tlaf;dn 15 osk .;a w;r tys jdIsl fmd

we;' tfukau wjidkfha b;s f;d. f,i re 2000 lg ;lafiare flKs' ' by; isoafha y; ksmhq jHdmdrh ljr jHdmdr ixOdkhlg wh;a [email protected] jH ' fuu jHdmdrfha ;drld ljr ksIamdok idOkhg wh;a [email protected] ' y; ksmhq jHdmdrfha Yla;shla yd wjia:djla

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oskg yslu lSh [email protected] ' y; ksmhq jHdmdrfha Rcq msjehla yd jl% msjehla jkdlula iys;j ,shkak' . d 2007 7 d ' 10000 10000

110000 ' - jh 50 000 jl% - 30 000 ' w' y; ksmhq jHdmdrfha 2019$10$31 oskg uqo,a fYaIh fldmuK [email protected] wd' fuu jHdmdrfha cx.u fkdjk j.lSula yd cx.u jkdlu iys;j ,shkak' j.lSula

'jHdmdrfha Y=oaO ,dNh .Kkh lrkak' w'jHdmdrfha ysl .sKqula yd wdodh .sKqula ksoiqkla ne`.ska fokak' i`oyd wd'jHdmdrfha cx.u fkdjk j;al yd tys jkdl olajkak'

( i$ms yr

ner re 300 000 re 3000 000 1 fldgi ^m%Yak follg mukla ms

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wd meje;au - ia:djr meje;aula we; whs;sh - fmd wxYh 03' ' w' fplam;a fLkh lsu hkqfjka l=ula woyia [email protected] wd' rlaIK uq,Ou 02la olajkak' w' fplam; u;=msg iudka;r fLd folla we`oSu wd' flaIKd yslu Wmu YAjdih ydks mQKh ' my; i`oyka m%ldY i;H o wi;H o hkak olajkak' w' zisf.ardZ iska ,Sisx l%uhg .;a r: jdykh rlaIKh lsug Tyqg whs;shla we;'

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we;af;a re 70 000 muKs 'tfy;a Tyq iska re 100 000l f.ula is lrhs' w' fuu f. y`kajk ku [email protected] wd' tys jkdlu [email protected] ' w nexl= whsrdj wd re 30 000 ' isfujka wikSm jq g ziqj iyk frday,ska Zm %;sldr ,nd .;af;ah' w' isfujkaf.a frday,a .dia;=j f.h yels oHq;a udOHka 02la k lrkak'

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' my; i`oyka m%ldY i;H o wi;H o hkak olajkak w' wju im;a m%udKhlska Wmu m %fhdack ,efnk m im;a Nd;d lsu ldhlaIu;djhhs wd' NdKavd.dr ,am;a Y%S ,xld uy nexl=j u`.ska ksl=;a lrk flld,Sk iq/l=m;a j.hls we' mqoa.,hl= Wmhk wdodhka b;slr.;a uqo,a h wdl m%;s,dN wfmalaIdfjka ;ud ,`. ;nd .ekSu wdfhdackhhs' wE' ksia wjYH;d yd jqjukd ;Dma;su;a lsu i`oyd jkdlka hq;a ksIamdokhla ksudKh lsf yd

ms

B jHdmdrhlg wjYH m%d.aOkh ,nd .kakd wdldrh ;SrKh lsu' C jHdmdrhl whs;slre iska ;u fiajlhkag wdod, ldhhka bgq lsu ms

fldgi l=ula [email protected] wd' jHdmdrhlg jvd;a wdlYkSh f,i fukau ,dNodhSj ;Dma;su;a l< yels mdfNda.slhkaf.ka iuka; fj<`ofmd, fldgi l=ula [email protected] wd& b,lal fj,|fmd, ' is;=re lvodis nE.a ksIamdokh lrk msh,a W;aij iufha 10] fj<`o jgulg ksIamdok imhk nj fj wvh u`.ska oekq oS we;' th fld

j,ska ,nd.; yels njo okajd we;' w' fuys b we` moj,g wod, wf,lrK Y%hka k lrkak' wd' iqiq wdfhdack ud.hla f;dard .ekSfoS i,ld n,k ' w& ksIamdos;h , m%jOkh ia:dkh wd& wdfhdackfha

wruqKq wdfhdackfha wjodku wdfhdackfha m%;s,dN 11 fldgi ^m%Yak follg mukla ms

05' ' w' w;S; .kqfokqjl m%;sM,hla u jHdmdrfha md,khg hg;au wkd.; wdl m%;s,dN .,d tAu wd j;al } ysl ' iq uqo,a fmd; iq uqo,a f.jq jjqprh j.lS

' jHdmdrhl 2019 ckjd 01 kg j;al "j.lS ysl fYaI yd m

j.lS 100 000 fYaI 2 +50 000 (uqo,a) = +50 000

(nexl= Kh) 3 +20 000 (Kh ysfhda) (f;d.h) 4 5 000 =

20 000 = (f;d.h) (,dNh) + 25 000 (uqo,a) 5 000 (lv l=,S) (uqo,a) 5 + 20 000

= = +5 000 wjYH jkafka" w' by; tla tla .kqfokqj w.hka iys;j ,su' wd' my; i`oyka oE j, w.hka olajkak' uq j;al" uq j.lS "uq ysl 3 w& 1& re 50000 nexl= Khla .ekSu

2& re 20000 nvq f;d.hla w;amsg uqo,g lsKSu ' jHdmdrhl .sKq ;efoS is jQ jeros ksjeros lsrSu ioyd ;nd ;snQ czk, igyka my; oelaf' fmd czk,h oskh 2019$8 $31 jjqp wxl

i 200 jegqma .sKqu^yr& uqo,a .sKqu ^----------------& 01 02 201

,s WmlrK .sKqu ^yr& ,s WmlrK .sKqu w;ajehd ^----------------& f,' ms g yr^re& 50 000 ner^re

& 50 000 20 000 20 000 wjYH jkafka" ^w& by; jeros ksjeros lsj,g wod, ix,laIh ,su' ^wd& f,crhg msgm;a lsu' w& 1 re 50000l jegqma fmd;a j,ska uyef jeros lsu 2 re 20000l ,s WmlrK ,g .ekSu ,s WmlrK w;ajehd f,i igyka lsf jro ksjeros

lsu uqo,a 000 jegqma .sK qu 50 ,s WmlrK .sKqu ,s WmlrK w;ajehd 20

000 uqo,a .sKqu jegqma 000 50 ,s WmlrK w;ajehd .sKqu ,s WmlrK 20 000 re fYaIh b$f.

21 000 iDcq fm%aIK 2 000 23 000 re nexl= .dia;= 500 fYaIh m$f.

22 500 23 000 06' ' w' nexl= iei ia;rh hkq [email protected] jHdmdrh ms

wd' ixfYda; nexl= .sKqf whs;u 02la ,shkak' nexl= .dia;= nexl= fm%aIK ia:djr ksfhda. u; f.u ' u,a fmda ksIamdokh lrk rukaf.a 2019 iema;en udifha f;dr;=re lSmhla my; oelaf' isfuka;s iy je,s i`oyd jevl=,S ,sh yd c, .dia;=j fjk;a iDcq ho l=,sh

re 90 000 re 30 000 re 8 000 re 2 000 re 10 000 ksIamdokh l, u,afmda 1 400 ls' u,a fmda l=Kq , re 150$} ls' wjYH jkafka" w' iema;en udifha m%d:l msrsjeh' wd' u,afmdahla lsKSfuka ,efnk wdodhu' w&

re 90000 30000 2000 122000 wd& re'50$} 122 000 18 000 } 140 000 $ 1 400 } 100 150 - 100 } 50 ' rkaf.a jHdmdrfha 2019$06$30 oskg ms

yr wksYa; .sKqu ner wksYa; .sKquhs ' oskh ia;rh i$m jkdlu

oskh ia;rh B ,o jg .sKqu 14 000 6 000 jkdlu ^re& ^re&

A .ekq .sKqu i$m fYaI msrslaiqf fjki C rlaIK .dia;= .sKqu D hka;% .sKqu wjYH jkafka"

1 jeros ksjeros lsrsug fmr fYaI msrslaiqf fjki 2 is we;ehs ie,flk jeros [email protected] 1 re'6 000 2 w' Khg .ekq re'14 000 Kh ys .sKqug muKla we;=,;a lsu wd' ,o jg re'6 000 ,o jg .sKqfuka u. yeu we' rlaIK .dia;= .sKqf re'4 000 jefhka igyka u wE' hka;% .sKqf re'10 000 jefhka igyka u

' 2019$08$31 oskg kdu,Sf.a jHdmdrfha nexl= .sKqf yr fYaIh re 21 000ls' toskg nexl=fjka ,o nexl= m%ldYkfha fYaIh tu fYaIhg fkd.e,mqks' udih ;=, ksl=;a l, kuq;a f.ug bosrsm;a fkdjq fplam;a jkdlu re 8000 udih ;=, ;ekam;a l, Wm,os fkdjq fplam;a jkdlu re 5000 nexl= .sKqf igyka fkdjq nexl= .dia;= re 500 nexl= .sKqf igyka fkdjq nexl=jg iDcqj ,o fm%aIK

wjYH jkafka" w' 2019$08$31 oskh jHdmdrfha nexl= .sKqf fYaIh ixfYdaOkh lsu' wd' 2019$08$31 oskg nexl= iei` ia;rh ms

23 000 fYaIh m$f. 500 22 500 23 000 kdu,Sf.a jHdmD;sh 2019 wf.daia;= udih i|yd nexl= iei ia;rh ixfYda; nexl= fYaIh 22 500

tl;= l,d bosm;a fkdl, fpla 8 000 30 500 wvq l,d 2019'08'31 Wm, fkdjQ fpla nexl= m%ldY wkqj fYaIh ^5 000& 25 000

7. w uQ,H ;;a;ajh m%ldYkhl we;=,;a lrk uQ,sldx. 02 la olajkak wd jHdmdrhl fnd,a Kh hgf;a igyka lsug wod< oa;aj igyk ,shkak 7 1 w j;al j.lS ysl wd fnd,a Kh .sKqu yr Kh .e;s .sKqu ner

11 Wodk l%Svd iudcfha jIh ;=, is jQ .kqfokq inkaO 2019$06$30 osfkka wjika jIfha ms

000 ,s ho W;aij ho re 4 000 6 000 10 000 Wodk l%Svd iudcfha 2019 06 30 osfkka wjika jIh i`oyd wdodh m%ldYh wdodhu re

idudl .dia;= B lm;a wf,fhka ,o wdodhu ho .uka .dia;= ,s ho W;aij ho C 5 000 D 10 000

idudlhka 10 fofkl= jIh i`oyd idudl uqo,a f.jd ke;' 2019'06'30 oskg Wm; ,s ho re 1 000 ls' lm;a wf,fhka ,eh hq;= uqo, re 5 000 ls' wjYH jkafka" w' A B C D ia:dk i`oyd ksjeros jkdlu

wd' 2019'06'30 osfkka wjika jIh i`oyd l%Svd iudcfha W!k;djh fyda w;sla;h w re 40 000 re 50 000 re 15 000 re 7 000 wd Wodk lS%vd iudcfha 2019$06$30 osfkka wjika jIh i|yd wdodh m %ldYh wdodhu idudcsl .dia;=

re 50 000 lm;a wf,fhka ,o 15 000 65 000 hou .uka .dia;= ,s ho W;aij ho w;sla;h

5 000 7 000 10 000 ^22 000& 43 000 kqjkaf.a jHdmdrfha 2018'12'31 oskg fYaI mslaiqu my; oelaf' yr ^remsh,a& ner ^remsh,a& m%d.aOkh .ekq

2018'01'01 f;d.h l=Kq Kh .e;sfhda Kh ysfhda jmk ,s .dia;= ka jg ,o jg f.k taf l=,S f;k 200 000 80 000 4 000

120 000 30 000 30 000 6 000 5 000 4 000 6 000 2 000 8 000 uqo,a fYaIh 10] nexl= Kh ,S nvq WmlrK ^msjehg& ,S nvq WmlrK laIh fjka ls

bv yd f.dvke.s,s 12 000 10 000 50 000 5 000 170 000 37 1000 371 000 wu;r f;dr;=re"

2018 12 31 oskg f;d.h re 6 000' WmlrK ir, ud. l%uhg jdIslj laIh flf' Kh .e;shkaf.ka re 2 000 fnd,aKh lmd yeu' wjYH jkafka" w' 2018'12'31 ka wjika jIh i`oyd ,dN fyda w,dN m%ldYkh'

wd' 2018 12 31 oskg uq,H ;;a;aj m%ldYkh' kqjka jHdmdrh 2018$12$31 ka wjika jIh i`oyd ,dN fyda w,dN m%ldYkh l=Kq wvql,d ( l=Kq msjeh 2018$1$1 f;d.h .eKq f.k taf l=,S wvql,d ( 2018$12$31 f;d.h o< ,dNh o< jgu fnod yef ho

ka jg fnd,a Kh 120 000 4 000 80 000 2 000 86 000 ^6 000& 40 000 6 000 46 000 4 000 2 000

6 000 ^80 000& mmd,k ho jmk 6 000 ,s .dia;= 5 000 f;k 8 000 ,S nvq WmlrK lSmh 5 000

uQ,sl ho nexl= Kh fmd,S Y=oaO ,dNh m%d$ys$ udre l,d 10 000 24 000 1 000 ^31 000& 15 000 kqqjka jHdmdrh 2018$12$31 oskg uQ,H ;;a;aj m

cx.u fkdjk j;al msjeh iuq; laIh %ldYh bv yd f.dvke.s,s ,S nvq WmlrK 170 000 50 000 220 000 cx.u j;al f;d.h Kh .e;sfhda

uqo,a 10 000 10 000 6 000 28 000 12 000 OdrK w.h 170 000 40 000 210 000 46 000

256 000 m%d.aOkh tl;= l,d - Y=oaO ,dNh 200 000 15 000 215 000 cx.u fkdjk j.lS 10] nexl= Kh 10 000

10 000 30 000 1 000 31 000 cx.u j.lS Kh ysfhda Wm; nexl= Kh fmd,sh 256 000

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