efu-1

n#'ljQ sfo{qmdsf] z'ecf/De

(Origin of Micro Finance)
e'ldsf:
df]xDdb o'g'; To; dxfg JolQmTjsf] ;'kl/lrt gfd xf] h;n] ;fwf/)f hLjg ljtfpg] :jb]zL
n'uf nufpg] / u/La ljkGg kl/jf/sf] lxtdf ;b}j sfd ug]{ ;+sNk lnO{ n#'ljQ sfo{qmd
cyf{t u|fld)f a}ls sfo{qmdsf] k|ltkfbg ul/ ;+rfng u/] . h;sf] gfd n#'ljQ ;+u kl/lrt
hf] sf]xLnfO{ klg gf}nf] gxf]nf eGbf clQo'lQm gxf]nf . ;g\ 1974 sf] ;do lyof] h;a]nf
a+fUnfb]zdf

&'nf] ef]sd/L k/]sf]

lyof] . df]xDdb o'g'; r^uf+p

ljZjljBfnodf cy{zf:qsf

k|fWofks lyP . To;} ;do pgL cfkm\gf ljwfyL{ ;lxt ef]sd/L k|efljt uf+p Jabra village df
e|d)fdf k'u]sf /x]%g\ . To; bf}*fg\ Toxf+sf dlxnfx?n] c;fWo} rsf]{ Aofh b/df shf{ lnO{
af+;sf #/]n' ;fdfg agfO/x]sf pgn] kfP . To;af^ pgLx?nfO{ gu)o cfDbfgL x'g] ub{Yof] /
To;}af^ ltgLx?n] cfkm\gf] b}lgs u'hf/f rnfpg' kb{Yof] . Tof] b]v]/ o'g';nfO{ cfkm'n] k(fpg]
cy{zf:qdf kSs} klg sxL+ st} s]xL u*a*L x'g' k%{ eGg] nfUof] . kmn:j?k: pgn] cfkm\gf]
vNtLdf ePsf] s/La 27 *n/ a/fa/sf] /sd 42 hgf dlxnfx?nfO{ af+*] . h;sf] kl/)Ffd
/fd|f] eof] . tL dlxnfx?n] lglZrt ;dodf ;f+jf Aofh a'emfP / cfkm\gf] pBf]udf klg /fd|f]
k|utL u/] . jf:tjdf pQm ;'?jf+t g} u|fld)f a}ls sfo{qmdsf] ?kdf kl/)ft x'g uof] .
sd Aofh b/df lagf lwtf] shf{, Jofkfl/s a}+{s / rsf]{ Aofh c;'Ng] :yflgo
zfx' dxfhgsf] sf/f]af/sf] :yfgdf pgn] k|ltkfbg u/]sf] k|d'v gLlt xf] .
cfkm\gf] lwtf] hf]ufpg C)fLx? pBf]udf bQlrQ eO{ nfUg]%g\ kmn:j?k pBf]u
gfkmfdf hfg]% eGg] cy{zf:qsf] l;$fGt eGbf km/s o'g'zsf] u|fld)F a}ls sfo{qmdsf] l;$fGt,
;d'xsf] lgu/fgL / Ps csf{ aLrsf] ;xof]u Pj+ k|lt:kwf{df ;fgf pBdL km:^fpg ;S%g\ eGg]
l;$fGtdf cfwfl/t % . 42 hgf dlxnfx?af^ z'? ePsf] n#'ljQ sfo{qmddf clxn] 100 nfv
eGbf a(L dflg;x? ;+nUg %g\ h;df 98 k|ltzt C)fLx? dlxnf /x]sf %g\ . To:t} pQm
u|fld)f a}+ssf] 97 k|ltzt eGbf a(L c;'nL b/ /x]sf] % . h'g ;+;f/sf h'g;'s} a}ls
sfo{qmdsf] eGbf pQd dflgG% .
u|fld)f

a}ls

sfo{qmd

ljkGg

ju{sf

;fy}

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;d]tn]

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C)f

lnO

% . cToGt}
sf/f]af/

ug{

sfo{qmdsf] cnjf tdfd

;+:yfx?n] lghL If]qaf^ klg n#'ljQ sfo{qmd ;+rfng ul/ /x]sf]

kfOG% . tL ;+:yfx?n] u|fld)f a}ls sfo{qmd df]*]nsf ;fy} y'k|}
km/s

df]*]ndf

n#'ljQ

sfo{qmd

;+rfng

ul//x]sf

%g\

tL
2

;+:yfx? ASA, BRAK, Buro tangal, Sakti Foundation cflb /x]sf %g\ . g]kfndf klg n#'ljQ
sfo{qmd

;kmn

/x]sf]

g]kfn

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w]/}

;dfgtf

/x]sf]

kfOG%

clws+z

gful/sx? u/La / a]/f]huf/ %g\ . dlxnfx? lk%fl*osf / lyrf]ldrf]df k/]sf %g\ . dlxnf
k'?ifsf] lje]bsf] v*n &'nf] % . afnaflnsfx?sf] /fd|f] :ofxf/ %}g . a+Unfb]zdf h:t} g]kfndf
klg u/La kl/jf/ / dlxnfx?nfO{ nlIft u/]/ y'k|} n#'ljQ sfo{qmdx? ;+rflnt %g\ / ;fy}
n#'ljQ sfo{qmdaf^ cfkm\gf] hLjg:t/ psf:g]sf] ;+Vof nfvf}+ /x]sf]% .

g]kfndf n#'ljQ sfo{qmdsf] Oltxf;

(History of Microfinance in Nepal)
g]kfn /fi^ a}+ssf tt\sflng *]k'^L ue{g/ *f= xl/x/ b]j kGt g]kfn /fi^ a}+saf^ e|d)fsf]
lznlznfdf a+fUnfb]zsf] (fsfdf k'Ug' ePsf] /x]% . Toxf+ pxf+n] df]xDdb o'g'; $f/f k|ltkfbg
ul/ ;+rfng ul/Psf] u|fld)f a}ls sfo{qmdsf] cjnf]sg ug]{ cj;/ k|fKt ug'{ eof] . To;
cjnf]sgsf] k|;Ggtsf]
kmn:j?j g} g]kfndf klg n#'ljQ sfo{qmdsf] ue{ /xg k'Uof] .
sfo{qmdsf] cjnf]sgaf^ cToGt} k|efjljt eO{ pxf+n] lj=;= 2047 ;fndf lgw{g gfds u}/
;/sf/L ;+:yfsf] ;dfh sNof)f kl/;bdf btf{ u/fpg' eof] . b]zsf] s]Gb|Lo a}+s g]kfn /fi^
a}+saf^ ljQLo sf/f]jf/ ug]{ Ohfht k|fKt ul/ lj=;+= 2049 ;fn r}qdf g]kfndf klxnf] k^s
ljlwjt ?kdf *f= xl/x/ b]j kGtsf] g]t[Tj / cu|;/tfdf n#'ljQ sfo{qmdsf] k|fb'efj eof] .
o;/L ?kGb]xL lhNnf l;S^xg uf+p ljsf; ;ldltsf] pbud :yn k|ultgu/af^ lgw{g pTyfg
a}+ssf] dft[ ;+:yf 'lgw{g' gfds u}/;/sf/L ;+:yf dfkm{t 2049 ;fndf n#'ljQ sfo{qmdsf]
g]kfndf ljlwjt ?kdf aLhf/f]k)f eof] . o;/L u/LaL lj?$ n*\g] ;+sNksf ;fy lgw{g ;+:yfn]
cfkm\gf] sfo{qmd cuf*L a(fof] . To;sf] s]xL ;do kZrft ;/sf/L :jfldTjdf 5 j^f u|fld)f
a}+ssf] :yfkgf eof] / ;fy} cGo n#'ljQ ;+:yfx?sf] klg qmdz :yfkgf x'b} uof] .
u}/;/sf/L
hgtfdf

ljQLo
/x]sf]

;+:yf
ljZjf;sf]

k|lt
sdL

g]kfnL
t/

sfo{qmd k|ltsf] cufw/ ckf/ dfofn] ubf{

b]zJofkL ?kdf sfo{qmdsf] lj:tf/ ul/

b]zsf] u/LaL lgjf/)fdf ;#fp k'-ofpg]
p$]Zon]

2055

;fn

sflt{s

12

ut]

klxnf]

k|jlw{t n#'ljQ a}+s

:yfkgf

x'g k'Uof] . o;

lghL If]qdf
k|sf/ g]kfndf

;/sf/L ;lxt lghL If]qsf

n#'ljQ a}+s xfn s'n 18 j^f sfo{/t %g\ . oL n#'ljQ a}+sx?df 1_ lgw{g pTyfg a}+s, 2_
?/n dfOqmf] kmfOgfG; *]enkd]G^ a}+s 3_ l*k|f]S; ljsf; a}+s, 4_ l%d]s ljsf; a}+s 5_
:jfjnDj n#' ljQ ljsf; a}+s 6_ ;fgf ls;fg ljsf; a}+s ln= 7_ g]?*] n#' ljQ ljsf;
a}+s ln= 8_ gof+ g]kfn n#' ljQ ljsf; a}+s ln= 9_ ldlynf n#' ljQ ljsf; a}+s ln= 10_
;ld^ dfOqmf] kmfOgfG; *]enkd]G^ a}+s ln= 11_ :j/f]huf/ n#' ljQ ljsf; a}+s ln= 12_
3

km:^{ dfOqmf]kmfOgfG; *]enkd]G^ a}+s ln= 13_ gfuj]nL n#' ljsf; a}+s ln= cflb / 5 j^f
u|fld)f

ljsf;

a}+sx?

/x]sf

%g\ . o;sf

cnjf

;fx/f,

km/jf*

h:tf

u}/;/sf/L If]qsf

n#''ljQ ;+:yfx?n] b]zsf ljleGg &f+px?df sfo{qmd ;+rfng ul/ u/LaL lgjf/)fdf ;#fp k'ofO{/x]sf%g\ . o; dWo] lgw{g pTyfg a}+s ;a} eGbf &'nf] / /fli^o n#'ljQ a}+ssf] ?kdf
:yfkgf eO{ sfo{/t /x]sf] % .
n#'ljQ

sfo{qmd

sfo{qmdsf] gfd

cToGt}

s&Lg s&f]/

t/

xf] . o;n] kl/sNkgf

;'vb

eljiosf]

kl/sNkgf

u/]sf] eflj g]kfnL ;dfh

ul/ cf/De

cfod'ns,

ul/Psf]

cg'zfl;t /

:j:km't{ ?kdf ;+rfng x'g] ljZjf;df cfwfl/t % . n#'ljQsf] :yfkgf k'j{ s&f]/ / k|;a
kL*fsf] cg'e'lt ul/Psf] lyof] . Pslt/f ljutsf s^' cg'ej / cEof;n] kl/nlIft u/]sf]
;+s]tx?af^ k/Dk/fut zLk, z}nL / Jojxf/n] casf] u|fdL)f r'gf}tL Pj+ sxnL nfUbf] u/LaL
x^fpg

;lsb}g

eGg]

dGotfnfO{

:jLsf/

ul/

n#'ljQ

sfo{qmdsf]

;dfi^Lut

k|zf;g

Joj:yfkg ;+oGq u|fdL)f u/LanfO{ k|bfg ul/g] ;]jfsf] lsl;d ;+u ldNg] ul/ ?kfGt/Lt ul/Psf]
% .

/fli^o cy{tGqdf s[ifLsf] e'ldsf

(Role of Agriculture in National Economy)
b]zsf]

cy{tGq cTolws ?kn] s[lifdf lge{/ /x]sf] % . o; c+un] cfly{s b[li^sf])faf^ ;lqmo

hgzflQmsf] -80 b]vL 90%) 91% eGbf al( hgzlQmnfO{ /f]huf/ pknAw u/fpg'sf ;fy} s'n
/fli^o pTkfbgdf s/La 60% of]ubfg u/]sf] % . s'n lgof{t Jofkf/df o; If]qsf] lx:;f 60%
eGbf a(L /lx cfPsf] % . To;t} g]kfnsf pBf]ux?n] k|fKt ug]{ sRrf kbfy{x? s[lif / ag
If]qaf^}

nueu 82% eGbf al( k|fKt x'G% . o; kl/k|]Iodf ;du| cy{tGqsf] ljsf;sf] lgldQ

s[lif If]qsf] pTkfbg / pTkfbsTj ckl/xfo{ x'g cf+pb% . jf:tjdf s[lif If]qsf] cu|)fL e'ldsf
/lx cfPsf] x'bf u}/ s[lif If]qsf] pTkfbg k|ToIf s[lif If]q ;+u ;DalGwt /x]sf] kfOG% . To;}n]
b]zsf] jf:tljs ?kdf ljsf; ug]{ xf] eg] s[lif If]qsf] ljsf; / tbg';f/ jflif{s k|ufltsf
c+sx?nfO{ /fli^o ljsf; / /fli^o pTkfbgsf ;'rsx? ;+u cfa$ ul/ ;Dk')f{ cfly{s ef}lts
gLltx? / cfoft lgof{t gLltx?sf] k|ltkfbg ug'{ kg]{ x'G% . xfn;Dd

s[lif If]qdf

ePsf]

nufgLaf^ >[lht k'j{wf/x?af^ pko'Qm gLlt sfof{Gojgsf] dfWodaf^ k|of]u ug{ ;lsPdf o;
If]qsf] ljsf;df k|z:t u'Ghfo; /x]sf] b]lvG% .
/fli^o

cy{tGqsf]

of]hgfsfn

b]lv

;d'Ggltdf

s[lif

If]qsf]

dxTjnfO{

Wofgdf

/fv]/

;jf]{Rr k|fyldstf lbg'sf]

;fy} s'n

ljsf; vr{sf]

g}

o;

If]qnfO{

rf}yf]

s/La 30% efu s[lif

If]qnfO{ %'ofOPsf] b]lvG% . laub 30 jif{ b]lv g} cToflwt /sd s[lif If]qdf %'^ofp+bf klg
s[lif pTkfbgsf] a[l$df &'nf] #^a)f ePsf] kfOG% . ljutsf] vBGg afnLsf] tYofnfO{ x]bf{
4

cf=j= 2032.033df 39 nfv 8d]l^s ^g / 2045.046 df a[l$ eO{ 53 nfv 95 xhf/

d]l^s ^g k'u]sf] lyof] . o;sf] d'Vosf/)f s[lif pTkfbg d'nt df};d d} lge{/ /x]sf] % eGg]
s'/f k|i^ x'G% .
b]zsf] s'n If]qsf] s/La 18% efu dfq v]ltof]Uo hdLg ePsf]n] pTkfbg a(fpg l;+rfO{
;'ljwfsf] g} lg)f{os e'ldsf /x]sf] kfOG% . xfn;Dddf s[ifs:t/af^ / ;/sf/L If]qaf^ u/L
s'n v]ltof]Uo hdLgsf] 20% eGbf sd e'efu l;+rfO{ ;'ljwf pknAw u/fOPsf] cg'dfg % .
laut 15 jif{ b]vL ;/sf/L :t/af^ l;rfO{ ;'ljwfsf] nflu Jofks Joj:yf ul/Psf] kfOG% .
l;rfO{ If]qdf

ul/Psf] a(|bf]

nufgL cg'?k l;+lrt e'ld

lj:tf/ x'b} uPsf]

b]lvP tf

klg

jf:tljs ?kdf ;dodf gx/ s'nf]x?df dd{t ;+ef/ gx'g' s[ifssf] v]tLaf/Ldf kfgL ljt/)f
k|)ffnL :t/Lo gx'g' tyf v]ltsf] ;dodf l;rfO{ ;'ljwf cljlR%Gg Pj+ lgjf{w?kdf pknAw
gx'gn] ck]lIft ?kdf s[lif pTkfbsTj a[l$df k|ult x'g g;s]sf] b]lvG% .
ljut 15 jif{sf] cjlwdf s[lif pTkfbg j[l$ b/ 2=4% a[l$ ePsf] % . hals hg;+Vof a[l$
2=1%

ePsf] % . vBGg afnLsf] pTkfbg s]jn 1=2%

s[ifsx?sf] d'Vo afnL

x'g

uPaf^

s[ifsx?sf]

dfq a[l$ ePsf] % . g]kfndf

vfBfGg ePsf]n] hlt pTkfbg ePsf] % Tof] ux{:y vfBsf] ?kdf vkt
cfly{s

l:yltdf

;'wf/

x'g'sf]

;f^f]

emg

emg

boflgo

ePsf]

lj=;+=2020 sf] bzsdf g]kfn vfB lgof{t ug]{ d'n's cfh vfB cfoft ug'{ kg]{ :t/df em/]sf]
%

t/

t/sf/L

kmnkm'n

df%f

pTkfbgdf

;Gtf]ifhgs

k|utL

kfOG%

->f]t: tYof+s c?)ff]bo jif{ 15 c+s 13 2066_

u/LaL lgjf/)fdf n#'ljQ sfo{qmdsf] e'ldsf

(Role of Microfinance in Poverty Elevation)
g]kfndf s/La s'n hg;+Vofsf] 31% u/LaLsf] /]vfd'lg /x]sf] kfOG% . s]xL cNk;+Vos hgtfx?
dfq pRrau{df /x]sf] kfOG% . clwSQd hgtfx? cfkm\gf] b}lgs cfwf/e't cfjZoStfaf^ klg
alGrt /x]sf %g\ . pgLx?nfO{ vfgf, nfpg, a:g / cf}ifwL pkrf/af^ tyf k|fylds lzIff
xfl;n ug{ klg ;ls/x]sf %}gg\ . o;sf] d'Vosf/)f pgLx? s[lifdf cfwfl/t /x]sf %g\ .
k/Dk/fut s[lif

k|)ffnL l;+rfO{sf]

c;'ljwf

tyf s[lif

pTkfbgsf] plrt ahf/ Joj:yf

gx'g'

shf{sf] nflu ;+ul&t ;+:yfsf] cefj eO{ zfx' dxfhgsf] rqmf] Aofhb/sf] C)faf^ lklN;Psf
%g\ . lbg k|lt lbg hg;+Vofsf] a[l$sf] sf/)f / cGo ;xfos k]zfsf] cefjaf^ pgLx?sf]
v]lt of]Uo hdLg #^\b} u}/x]sf] % . g]kfn ;/sf/af^ &f]; sbd grflnPdf g]kfnsf hgtfx?
emg emg u/La x'g ;Sg] :ki^ b]lvG% . o;/L b}lgs ?kdf a(\b} uO/x]sf] u/LaL sd ug{ jf
lgjf/)fsf] nflu n#'ljQ sfo{qmdn] v]Ng ;Sg] e'ldsf cfjZo klg ;x|flog x'g] % . n#'ljQ
sfo{qmd u|fld)f ljsf;sf] nflu ;+rflnt Pp^f ljz]if z:q xf] . h'g sfo{qmdsf] c+lusf/
5

To:tf ;+:yfx?af^ ul/Psf %g\ h;sf] d'Vo p$]Zo u/LaL lgjf/)f /x]sf] kfOG% . n#'ljQ
sfo{qmdn] u|fld)f ljkGg dlxnfx? ;+ul&t ul/ art kl/rfng / n#'pBd Joj;fosf] nflu
pTk|]l/t ub{% . o; sfo{qmd dfkm{t ljkGg dlxnfx?n] ;fd'lxs hdfgLdf lagf lwtf] shf{ k|fKt
ub{%g\ . ;f] /sd Joj;flos sfo{df nufgL ul/ To;af^ cflh{t cfDbfgL ;f ;fgL ls:tfsf]
?kdf n#'ljQ a}+snfO{ a'emfpb%g\ . n#'ljQ a}+ssf sd{rf/Lx? u|fld)f kl/jf/sf] #/ b}nf]df
k'uL shf{ art sf/f]af/ ug'{sf] ;fy} pgLx?nfO{ z zlQms/)F, ;Nnfx, ;'emfj, k/fd;{ ug]{
kl/of]hgfsf]
pTk|]l/t

lg/LIf)f

x'G%g\

cg'udg

n#'ljQ

ug]{

sfo{qmdn]

ePsf]

x'bf

u/LaL

dlxnfx?

lgjf/)fdf

:j:km't{

v]Ng

;Sg]

?kdf

pBd

e'ldsfnfO{

;+rfng
lgDg

ug{

lnlvt

a'+bfx?af^ :ki^ ug{ ;lsG% .

1_ n#'pBd Joj;fosf] nflu shf{:
n#'ljQ sfo{qmdn] u|fld)f ljkGg dlxnfx?nfO{ ;fd'lxs hdfgLdf ;j{;n
' e shf{ k|efx
ul/ n#'pBd Joj;fo ;+rfng ug{ pTk|]l/t ub{%g\ . h;sf] dfWodaf^ r'nf] rf}sfdf ;Lldt
dlxnfx? #/af^ aflx/ lg:sL Joj;flos :j/f]huf/df nflu u/LaL x^fpg k'?if >Ldfg\x? ;+u
xft]dfnf] ub{%g\ . shf{sf] ;b'kof]u b]lv shf{ ls:tf a'emfpg] sfo{df :jd ;xefuL eO{ cfTd
lge{/ x'G%g\ .
2_ artsf] nflu pTk|]l/t ug]{:
n#'ljQ sfo{qmdn] u|fld)f ljkGg dlxnfx?sf] ;d'x dfkm{t ljleGg lsl;d art l:sd
dfkm{t ; ;fgf artnfO{ k|f]T;flxt ub{% . o;/L ; ;fgf l%tfl/P/ /x]sf art hDdf x'g] /
kmh'n vr{ sd eO{ art ug]{ afgLsf] ljsf; eO{ k'+hLsf] lgdf{)f ug{ dbQ x'G% .
3_ >d / zLksf] ;b'kof]u:
n#'ljQ sfo{qmdn] u|fld)f If]qdf /x]sf n's]sf k|ltef zLk snf / >dnfO{ n#'shf{sf]
dfWodaf^ k|:km'^g ul/ aflx/ phfu/ ub{% .
4_ /f]hufl/tf tyf :j/f]hufl/tf:
n#'ljQ sfo{qmdn] u|fld)f o'jf o'jtLx?nfO{ k|ToIf /f]huf/ lbg'sf ;fy} ;j{;'ne #/ b}nf]
shf{sf] dfWodaf^ Joj;flos sfo{sf] nflu k|f]T;flxt ul/ n#'pBd Joj;fo ;+rfng dfkm{t
/f]huf/L tyf :j/f]huf/L k|bfg u/]sf] % .
5_ zfx' dxfhgsf] rqmf] Aofhb/sf] C)faf^ d'lQm:
u|fld)f hgtfx?nfO{ ljleGg cfjZoStfsf] kl/k'lt{sf] nflu jf ljleGg pBd ;+rfngsf] nflu
C)fsf] cfjZoStf kb{% h'g n#'ljQ sfo{qmdsf] dfWodaf^ ljgf emgem^ ;xh (+uaf^ k|fKt
ug{ ;Sb%g\ h;af^ zfx' dxfhgsf] rqmf] Aofh b/sf] C)faf^ d'lQm ldNb% .
6

6_ dlxnf ;xeflutfsf] ljsf;:

n#'ljQ sfo{qmdn] dlxnfx?nfO{ g} sfo{qmddf ;xeflu ;+ul&t u/fO{ C)f pknAw u/fpg]
ePsf] x'bf u|fld)f dlxnfx? klg #/sf] eft efG;faf^ aflx/ cfO{ Joj;flos :j/f]huf/df
;xeflu x'G%g\ h;n] ubf{ pTkfbgzLn sfo{df klg dlxnfx?sf] ljsf; x'g hfG% .
7_ u|fld)f s[ifssf] cfodf a[l$:
n#'ljQ sfo{qmdn] u|fld)f If]qnfO{ g} ljz]if ?kdf cfkm\gf] sfo{If]q agfPsf] x'bf u|fld)f
s[ifsx?sf] pBdlzn sfo{df ;xeflutf a(\g uO{ u|fld)f s[ifsx?sf] a[l$ x'g hfG% .
8_ ;+t'lnt ljsf;df ;#fp:
n#'ljQ sfo{qmdn] uf+psf u/La lg;xfo hgtfx?df lagflwtf] shf{ k|jfx ul/ n#'pBd
Joj;fo ug{ k|f]T;xg ug]{ x'bf uf+psf u/La lg;fo hgtfx?sf] klg cfodf a[l$ eO{ o;af^
;+t'lnt ljsf;df ;#fp ldNb% .
9_ s[lif If]qsf] cfw'lgsLs/)fdf ^]jf:
n#'ljQ

sfo{qmdn]

u|fld)f

s[ifsx?nfO{

ljz]if

?kdf

cfkm\gf]

nlIft

ju{

agfO{

sfo{qmd

;+rfng u/]sf] x'bf s[ifsx?n] s[ifL If]q d} nufgL ug{ ?rfpg] t/ k/Dk/fut s[ifLdf nufgL
ubf{ t'?Gt cfDbfgL k|fKt gx'g] / pgLx?nfO{ shf{ ls:tf a'emfpg t'?Gt cfDbfgL cfjZos
ePsf]

x'bf

s[ifsx?

s[ifL

If]qnfO{

cfw'lgsLs/)f

ug{

k|f]T;flxt

x'G%g\

s[ifL

If]qnfO{

cw'lgsLs/)f cyjf gub] afnLdf k|f]T;flxt ug{ cfjZos l;+rfO ;'ljwfsf shf{x? lnO{ To;
If]qdf nufgL a(fpb%g\ .
10_ cfTdlge{/tf :
u|fld)f s[ifsx? l;+rfO{, s[ifL cf}hf/, /f;folgs dnsf] cefjsf sf/)f k/Dk/fut jif{df
Ps k^s v]tL ug]{ ub{%g\ . n#'ljQ sfo{qmdaf^ dfly pNn]lvt oL s'/fx?sf nflu ;j{;n
' e
C)f k|fKt ug{ ;Sg] ePsf] x'bf wfg afnLsf cnfjf cGo gub] afnL h:t} t/sf/L, ds}, tf]/L
cflb pTkfbg ug{ ;kmn eO{ cfTd lge{/ x'G%g\ .
dfly pNn]lvt oL ljleGg a'+bfx?n] of] :ki^ ub{% ls u/LaL lgjf/)fdf n#'ljQ sfo{qmdn]
dxTjk')f{ e'ldsf v]Ng ;Sb% . n#'ljQ sfo{qmd dfkm{t lagflwtf] C)f ;'ljwf lnO{ ;Dk')f{
c;xfo u/La hgtfx? nfexlGgt x'G%g\ . art kl/rfng, :j/f]hufl/, >d zLksf] ;b'kof]u,
s[ifLdf cfw'lgsLs/)f / dlxnf ;xeflutfsf] ljsf; o; sfo{qmdaf^ x'g] ePsf] x'bf u/LaL
lgjf/)fdf n#'ljQ sfo{qmdsf] dxTjk')f e'ldsf :ki^ x'G% .

u|fld)f ljsf; dlxnf pTyfg / u/LaL lgjf/)fdf

n#'ljQ a}+sx?sf] sfo{qmd:
g]kfn uf+p g} uf+pn] el/Psf] s[ifL k|wfg b]z xf] . hxf+ s/La 51%

hg;+Vof dlxnfx?sf]

/x]sf] % . k|fo dlxnfx? g} of] b]zsf] ljkGg ju{ x'g\ oL ljkGg ju{x?sf] pTyfgsf] nflu
ljleGg n#'ljQ a}+sx? tklznsf sfo{qmdsf ;fy sfo{ ul//x]sf] kfOG% .
1_ art kl/rfng:
ljleGg n#'ljQ a}+s tyf ;+:yfx?n] u|fld)f ljkGg dlxnfx?sf] ;d'xsf] dfWodaf^ ;
;fgf art ;+sng ul/ art ug]{ afgLsf] ljsf; u/fpb%g\ . n#'ljQ a}+s tyf ;+:yfx?n]
artsf ljleGg l:sdx? NofO{ u|fld)f dlxnfx?nfO{ art ug{ pT;flxt ub{%g\ . h:t}: afn
art, dlxnf k]jf art, k]G;g art, z}lIfs art, a}jflxs art cflb .
2_ lagf lwtf] shf{:
ljleGg n#'ljQ a}+s tyf ;+:yfx?n] u|fld)f ljkGg dlxnfx?sf] ;fd'lxs hdfgLdf ;
;fgf kl/of]hgf ;+rfng ug{ lagf lwtf] shf{ k|bfg ul/ pgLx?nfO{ efG;faf^ aflx/ lgsfnL
pTkfbgzLn sfo{ ug{ k|f]T;flxt ub{%g\ .
3_ >d / zLksf] ;b'kof]u:
ljleGg n#'ljQ a}+s tyf ;+:yfx?n] u|fld)f ljkGg dlxnfx?df n's]/ /x]sf] k|ltefnfO{ ;
;fgf shf{sf] dfWodaf^ k|:km'^g u/fpb%g\ . u|fld)f dlxnfx?n] Ps csf{sf] b]vfl;vL ;xof]u
/ k|lt:kwf{df cfkm' leq /x]sf] k|ltefnfO{ shf{sf] dfWodaf^ k|of]udf Nofpb%g\ .
4_ :j/f]huf/sf] Joj:yf:
ljleGg n#'ljQ a}+s tyf ;+:yfx?n] ljkGg dlxnfx?sf] ;d'x agfO{ n#' shf{ pknAw
u/fO{ n#'pBd Joj;fo ug{ k|f]T;fxg ub{%g\ . dlxnfx?n] cfkm' leq /x]sf] k|ltefnfO{ shf{
artsf] dfWodaf^ aflx/ lgsfNg ;kmn x'G%g\ . pgLx?n] cfkm\gf] k/fk'j{ sfn b]vL rnL
cfPsf] x:tsnf, lzk, u'Gb|L, ;'O^/ a'Gg] snfnfO{ k|of]u ul/ Joj;flos ?kdf ;+rfng ub{%g\
h;af^ pgLx? :j/f]huf/ x'G%g\ .
5_ zfx' dxfhgsf] rqmf] Aofhb/sf] C)faf^ d'lQm:
u|fld)f ;d'bfonfO{ s[lifdf cfw'lgsLs/)f ug{ s[lif pks/)f, l;rfO{ ;'ljwf, /;fOlgs dn
cflbsf] nflu C)fsf] cfjZoStf kb{% . pgLx? pk/f]Qm sfo{sf] nflu zfx' dxfhgaf^ rqmf]
Aofhb/sf] C)f k|of]u ub{y] . n#'ljQ a}+s tyf ;+:yfx?sf] sfo{qmdn] ubf{ u|fld)f ;d'bfosf
8

ljkGg kl/jf/n] #/ b}nf] d} ;j{;n

' e shf{ k|fKt ul/ zfx' dxfhgsf] rqmf] Aofhb/sf] C)faf^
d'lQm k|fKt u/]sf %g\ .
6_ dlxnf z zlQms/)f:
u|fld)f

ljkGg dlxnfx?

r'nf] rf}sfdf

l;ldt x'G%g\ . pgLx?nfO{ aflx/sf] dxf}ndf

cfkm\gf] k|ltef b]vfpg] cj;/ k|fKt x'b}g . n#'ljQ a}+s tyf ;+:yfx?sf] sfo{qmdn] dlxnfx?nfO{
#/af^ aflx/ lgsfNg ;xof]u ub{% . h;n] ubf{ dlxnfx? ;dfhsf] jftfj/)f cfjZoStf yfx
x'G% / pgLx? klg k'?if ;+u sf+wdf sf+w ldnfP/ cuf*L a(\g ;Ifd x'G%g\ . h;n] ubf{
dlxnfx? z zQm x'G%g\ .
7_ cfTd lge{/tf xfl;n:
u|fld)f ;d'bfon] cfkm\gf] #/ b}nf] d} ;j{;'ne (+uaf^ n#'ljQ a}+s tyf ;+:yfx?af^
C)f

k|fKt

ul/ s[lifdf

cfw'lgsLs/)f,

gub]

afnL t/sf/L,

kmnkm'n,

ds},

bfn,

t]n

cfkm}

pkfh{g ug{ ;kmn x'G%g\ / af+sL ;do #/]n' ;fgf pBf]u Joj;fo ul/ cfTd lge{/tf xfl;n
ug{ ;kmn x'G%g\ .

g]kfnsf] cfly{s ;+/rgf / To;df u|fld)f / s[lif

If]qsf] c+z / of]ubfg

g]kfn pQ/df rLgsf] :jzfl;t k|b]z / k'j{ klZrd / blIf)f If]qdf ef/tsf] aLrdf cfjl:yt
Ps

e'kl/j]i&Lt

k|hftfGqLs

kxf*L

clw/fHo

xf]

oxf+sf]

s'n

hg;+Vofsf]

s/La

90%

hg;d'bfox?sf] d'Vo k]zf s[lif g} /x]sf] % . h;sf] cfly{s ;+/rgf lgDg lnlvt a'+bfx?af^
:ki^ kfl/G% .
1_ u|fld)f cy{tGq -Rural Economy):
g]kfn Ps u|fld)f d'n's xf] . s'n hg;+Vofsf] s/La 93%

eGbf al( dflg;x?

u|fdL)f Onfsfdf a;f]af; ub{%g\ . To;}n] g]kfnsf] ljsf; eGg' g} d'Votof u|fdL)f s[ifsx?sf]
ljsf; xf] . blIf)f Plzofsf] cGod'n'sx?df s'n hg;+Vofsf] u|fdL)f If]qdf a;f]af; ug]{x?sf]
k|ltzt af+Unfb]zdf 87, ef/tdf 75, kfls:tfgdf 72, / >Ln+sfdf 78% /x]sf] % .
2_ ldl>t cy{tGq -Mixed Economy):
9

of]hgf a$ cfly{s ljsf;sf] yfngL b]lv g} g]kfnn] ldl>t cy{tGq ckgfO cfPsf]
% . b]z ljsf;sf] lgldQ lghL / ;/sf/L b'j} If]qsf] e'ldsfnfO{ clsf/ ul/Psf] % . b]zsf]
cfly{s agf}^ s[lif pBf]u, Jofkf/x?sf] ljsf;df lglh If]qsf] ax'No /x]sf] kfOG% . g]kfn
clw/fHosf] ;+ljwfg 2047 df :jb]zL lghL Pj+ ;fj{hlgs pBdnfO{ k|fyldstf / k|>o lbO{
/fli^o cy{tGqnfO{ :jtGq Pj+ cfTdlge{/ u/fpg' /fHosf] d'ne't cfly{s p$]Zo x'g]% eGg]
:ki^ pNn]v ul/ ldl>t cy{tGq g} hf]* lbOPsf] kfOG% .
3_ s[lifdf cfwfl/t cy{tGq -Agriculture dependence):
g]kfnL

cy{tGq s[lifdf cfwfl/t /lx cfPsf] % . s'n >dzflQmsf] 91% eGbf al(

dflg;x? s[lif k]zfdf ;+nUg %g\ / s'n /fli^o pTkfbgdf o; If]qsf] of]ubfg s/La 60%
/x]sf] b]lvG% . af+Unfb]zdf 50%, ef/tdf 32%, kfls:tfgdf 24% / >Ln+sfdf 26% /x]sf] %
.
4_ a[xt u/La (Mass Poverty):
g]kfn Ps clt u/La /fi^ xf] . ljZja}+ssf] k|ltj]bg 1990 cg';f/ g]kfns ljZj
u/Lasf] :yfgdf kf+rf} /x]sf] lyof] . g]kfnLx?sf] aflif{s k|lt JolQm cfo 170 cd]l/sL *n/
/x]sf] kfOG% . h'g blIf)f PlzofnL d'n'sx?sf] bf+hf]df lgs} sd /x]sf] % . ef/tdf 270,
kfls:tfgdf

400

/x]sf]

/fli^o

of]hgf

cfof]u

2053 sf]

;j]{If)f

cg';f/

u/LaLsf]

/]vfd'gL (Below poverty line ) 31% /x]sf] kfOG% .

5_ ;DklQ / cfodf c;dfg ljt/)f ( Unequal distribution of wealth & income):
b]lvG% . s[lifn] cu|)fL e'ldsf v]n]sf] b]z g]kfn 75% eGbf

a(L ls;fgx? ;fgf sd hUuf

ePsf tyf hUuf laxLg %g\ . pgLx? ;+u cf};t 0=16 x]S^/ eGbf sd hUuf ePsf] b]lvG%
. yf]/} ;Lldt JolQmx? ;+u cem} klg v]tLof]Uo hdLgsf] lgs} &'nf] lx:;f /x]sf] kfOG% .
o;af^ of] :ki^ x'G% ls g]kfndf wlg / u/Lasf] vf*n emg emg a(\b} uPsf] kfOG% .
6_ sdhf]/ cfly{s a[l$ (Poor Economic Growth):
g]kfnsf] cfly{s a[l$ b/ lgDg /x]sf] % . ;g\ 1990 df blIf)f PlzofnL d'n'sdf
cfly{s a[l$ b/ g]kfndf 2=01, ef/tdf 2=4, kfls:tfgdf 6=2 / >Ln+sfdf 2=5 /x]sf] kfOG%
. k|lts'n df};d a(\bf] hg;+Vof rfk, ljb]zL C)fsf] cTolws ef/, a}b]lzs ;xfotfdf s^f}tL,
cflb lgDg cfly{s a[l$sf k|d'v sf/)fx? /x]sf %g\ .
7_ hg;+Vofdf cTolws a[l$ (Rapid Papulation Growth):
cGo PlzofnL d'n'sx?df h:t} g]kfndf klg hg;+Vof lta| a[l$ b/ /x]sf] kfOG% .
cf&f}+ k+ralif{o of]hgf cg';f/ g]kfnsf] hg;+Vof a[l$ b/ 2=1 /x]sf] kfOG% .
10

8_ ljs^ ef}uf]lns cjZyf (Diffcult Topographical setting):

g]kfn kxf*} kxf* tyf uf+p g} uf+pn] el/Psf] clt u/La d'n's xf] . oxf+sf] s'n
e'efusf] 68% kxf*, 15% lxdfn / af+sL 17% e'efu dfq t/fO{ ;Ddf] d}bfg kb{% . eg]
s/La 93% u|fld)f If]q kb{% .
9_ sdhf]/ cf}Bf]lus ljsf; (Slow Industrial development):
g]kfndf
lzz' cjZyfdf

cf}Bf]lus

% . s'n

ljsf;sf] ult ;+tf]ifhgs

/fli^o

pTkfbgdf

cf}Bf]lus

%}g . clxn] b]z cf}Bf]lusLs/)fsf]

If]qsf]

of]ubfg

5% / s'n

;lqmo

hgzflQmdf s]jn 2% dfq cf}Bf]lus /f]huf/Ldf /x]sf] kfOG% .

10_ k|fs[lts >f]t / ;fwgsf] sdhf]/ pkof]u (Poor Utilization of Natural
Resource Base) :
g]kfn k|fs[lts ;Dkbfn] el/ e/fp ePsf] b]z xf] . oL ;Dkbfx?sf] ;b'kof]u guGo
dfqdf ePsf] kfOG% . ckf/ hn;Dkbfn] el/k')f{ g]kfn ljZjsf] s'n cg'dflgt ljB't zflQmsf]
s/La 2=7 % -83000 d]uf jf^_ ljB't pTkfbg ug{ ;Sg] If]dtf x'bf x'b} s]jn 0=29%
(227=76 d]ufjf^_ dfq pkof]u ePsf] % . g]kfnsf] csf]{ k|fs[lts ;Dkbf

ag xf] . b]zsf]

s'n e'efu dWo] 28% (fs]sf] ag If]q clgolGqt ?kaf^ ljgfz x'b} u}/x]sf] % .

u|fld)f If]qsf] ljsf;, dlxnf pTyfg / u/LaL

lgjf/)fdf n#'ljQ sfo{qmdsf] of]ubfg

u|fdL)f ljsf; dlxnf pTyfg / u/LaL lgjf/)f Ps csf{sf k'/s zAbx? x'g\ . u| fdL)f ljsf;
eGg' g} dlxnf pTyfg / dlxnf pTyfg / dlxnf pTyfg eGg' g} u/LaL lgjf/)f xf] . lsg
ls u|fdL)f If]q leQ dlxnf ju{ kb{%g / dlxnf ju{ g} o; d'n'ssf] jf:tljs ljkGg ju{
x'g . o;y{ oL ;a} ljsf; pTyfg Pp^} dfWodaf^ Pp^} kl/kf^Laf^ ug{ ;lsG% . logLx?
Ps cfk;df cGt/ ;DalGwt

%g\ . oL ;Dk')f{ s'/fsf] nflu n#'ljQ sfo{qmdsf] of]ubfg s]

slt % . u|fdL)f ;dfhdf cfo g} %}g jf s]xL

x'g] cfo b}lgs s[ofsnfkdf vr{ e}/x]sf]

x'G% . yf]/} w]/} ePsf] art !fgsf] cefjn] ubf{ cg'pTkfbs If]qdf vr{ ul/G% . o;sf/)f
;dfhnfO{ hfu?s u/fO{ art kl/rfng cfod'ns sfo{df kl/rfng ug{ ;lsof] eg] u|fdL)f
ljsf; dlxnf pTyfg / u/LaL lgjf/)f s'g} ux|f] s'/f x'g ;Sb}g .
11

1_ :yflgo >d zLksf] pkof]u:

u|fdL)f ;dfhdf l%tfl/P/ /x]sf] /sd pTkfbgzLn If]qdf nufgL ug]{ art gePsf]
JolQmx?nfO{ shf{ k|jfx ul/ k/fdz{ tyf k|fljlws Pj+ Joj:yfkg ;DalGw ;]jf pknAw u/fO{
:yflgo k|ltef zLk, snfnfO{ Joj;flos If]qdf ptfg{ ;lsPsf] v)*df u|fdL)f ljsf; dlxnf
pTyfg / u/LaL lgjf/)f ;d:of xn x'g ;Sb% .
2_ km';b
{ sf] ;dosf] pkof]u:
u|fdL)f

s[ifsx?

2-4

dlxgf

s[lif

sfo{df

nufp%g\

af+sL

;do

a]/f]huf/

cw{a]/f]huf/ eO{ ljtfp%g\ . pQm ;dosf] pkof]u n#'ljQ sfo{qmd dfkm{t ; ;fgf s[lif hGo
Joj;fox?df t/sf/L v]tL, bfn ds} v]tL, gub] afnLx?, df%f kfng, a+u'/ kfng, cflbdf
nufgL x'g ;s]sf] v)*df lglZrt ?kdf u|fld)f ljsf; dlxnf pTyfg / u/LaL lgjf/)fdf
of]ubfg x'g;S% .
3_ hgr]tgfdf clea[l$:
n#'ljQ sfo{qmd dfkm{t art kl/rfng n#'shf{ k|jfxaf^ u|fdL)f ;d'bfo ; ;fgf
Joj;flos s[ofsnfkdf zl/s x'G%g\ . ;Dk')f{ JolQmx?n] c cfkm\gf] k|ltef snf, sf}znsf]
ljsf; ug]{ cj;/ k|fKt ub{%g\ . k|fljlws !fgsf] ljsf; x'G% . h;af^ hgr]tgfdf clej[l$
x'G% . %f]/f %f]/L k(fpg' k%{ cGwljZjf; / s'/Llt TofUg' k%{ eGg] efjgfsf] ljsf; x'G% .
h;af^ u|fdL)f ;d'bfosf] lbg k|ltlbg hLjg:t/ dfly p&\% dlxnfx/sf] pTyfg x'G% u/LaL
lgjf/)f x'G% .
4_ #/]n' lzNksnfsf] ljsf;:
n#'ljQ sfo{qmdsf] dfWodaf^ u|fdL)f hgtfx? ; ;fgf #/]n' pBf]ux? ;+rfng ug{
pTk|]l/t x'G%g\ . pBf]unfO{ cfjZos kg]{ k'+hL n#'ljQ sfo{qmd dfkm{t ;lhn} k|fKt ug{ ;Sb%g\
. of] #/]n' lzNksnfdf dlxnfx? a(L cfslif{t ePsf] x'bf dlxnfx? klg pTkfbglzn sfo{df
;l/s x'G%g\ h;af^ u|fdL)f ljsf; dlxnf pTyfg / u/LaL lgjf/)f ;Dej x'G% .
5_ kmh'n vr{df s^f}tL:
n#'ljQ sfo{qmd dfkm{t dflg;x? art ul/ k'+hL lgdf{)f ug{ nNnflxt x'G%g\ .
pgLx?nfO{

o;

sfo{qmdaf^

k};fsf]

;xL pkof]u

ug]{

t/Lsf

hfgsf/L x'G%

pTkfbglzn

sfo{df k};f nufgL ug]{ cj;/ k|fKt ub{%g\ . h;sf] sf/)f cjcfjZos kmh'n vr{sf] nflu
pgLx? ;+u k};f x'b}g / kmh'n vr{ :jtx s^f}tL x'g uO{ cfDbfgLdf j[l$ x'G% .
6_ cfTdlge{/ x'g xf};nf:
12

n#'ljQ sfo{qmdaf^

dflg;x?

cfkm}n] ;Dk')f{

cfjZos

j:t' pkfh{g ug{ ;Ifd

x'G%g\ . dflg;x? :jfanDaL x'ghfG%g\ . b}lgs cfwf/e't cfjZoStfsf j:t'x? cfkm} pTkfbfg
ul/ csf{sf] d'v x]g'{ kg]{ cfjZoStf kb]{g . k%{ eGg] efjgfsf] ljsf; x'G% / dlxnfx? :jtx
d'lQm k|fKt ub{%g\ .
e]befjsf] cGTo:
n#'ljQ sfo{qmdaf^ u|fdL)f If]qdf g} ;Dk')f{ s'/fsf] ljsf; eO{ uf+p klg zx/
pGd'v x'G% . uf+psf

ljkGg ju{ klg qmdz wlg x'b} hfG%g\

/ dlxnfx? klg ljleGg

s[ofsnfkdf ;/Ls x'G%g\ . h;af^ uf+p zx/, u/La wgL, / dlxnf k'?ifsf] b'/L ;dfKt eO{
e]befjsf] cGTo x'G% .
cGtdf

u|fdL)f

ljsf;

dlxnf

pTyfg

u/LaL

lgjf/)fsf]

nflu

n#'ljQ

sfo{qmd,

hg;+Vof lgoGq)f, jftfj/)f / cGo ;fdflhs ljsf; sfo{qmd ;+ u cGt/ ;DaGw /x]sf] kfOG%
. Pp^f s'/fsf] ljsf; e};s]kl% dfq csf]{ s'/fsf] k|fb'{efj x'G% . oL ;Dk')f{ s'/fx?df s'g}
s'/fsf] kl/rfng sfof{Gojgdf l(nf ;':tL jf gePdf u/LaL lgjf/)f dlxnf pTyfg

/ u|fdL)f

ljsf; ;Dej %}g .

u|fdL)f

ljsf; dlxnf pTyfg / u/LaL lgjf/)fsf] nflu

n#'ljQ sfo{qmd hg;+Vof lgoGq)f, jftfj/)f /

cGo ;fdflhs ljsf; sfo{qmdx?sf] cGt/ ;DaGw

u|fdL)f ljsf; dlxnf pTyfg / u/LaL lgjf/)f Ps csf{sf k'/s cyjf k|fojfrL zAbx? x'g\ .
u|fdL)f ljsf; eGg' g} dlxnf pTyfg ;+u ;DalGwt % eg] dlxnf pTyfg eGg' g} u/LaL
pTyfg ;+u ;DjlGwt % . csf]{ zAbdf eGbf u|fdL)f If]qsf] ljsf; g} u/LaL lgjf/)f /
dlxnf pTyfg x'g' xf] . lsg ls u|fdL)f

If]qsf hgtf g} k|fo u/La %g\ / s'n hg;+Vofsf]

51% eGbf a(L hg;+Vof dlxnfsf] % / k|fo ;Dk')f{ dlxnfx? g} x/]s If]qdf zf]lift %g\ .
o;y{ oL tLg j^} s'/f Pp^} x'g\ logLx?sf] ljsf; Pp^} k|s[ofaf^ x'G% .
n#'ljQ sfo{qmd hg;+Vof lgoGq)f, jftfa/)f / cGo ;fdflhs sfo{qmd u|fdL)f ljsf;
dlxnf pTyfg / u/LaL lgjf/)fsf] nflu geO{ gx'g] s'/fx? x'g\ . Pp^f gx'bf csf]{ cy{xLg
x'G%, csf]{ geP csf]{ cy{xLg x'G% . o;y{ oL ;Dk')f{ s'/fx? Ps csf{ ;+u ;DalGwt

%g\ .

h'g lgDd JofVofx?af^ :ki^ kfg{ ;lsG% .

13

1_ n#'ljQsf] cGo kIf ;+u cGt/ ;DaGw:

;j{k|yd jrtsf] nflu C)f k|jfx x'g' k%{ . shf{ ;j{ ;'ne (+uaf^ k|fKt x'g' k%{ .
clgdfq To;nfO{ cfod'ns sfo{df nufgL ul/ cfo cfh{g ug{ ;lsG% . o;/L cflh{t cfo
artsf] nflu To;lsl;dsf] jftfj/)fsf] >[hgf x'g' kb{% . hg;+Vof lgoGq)f x'g' kb{% h;af^
vr{ sd x'g hfG% . cGo ;fdflhs s[ofsnfkx?df a(L vr{ ul/g' x'b}g . cg]s k|sf/sf
;fdflhs s'/Llt s';:+ sf/ x'g' x'b}g h;af^ art ug{ ;Defjgf sd x'G% . ljleGg lsl;dsf
cg'pTkfbs sfo{x?df vr{ x'g hfG% . oL ;Dk')f{ s[ofsnfksf] ;kmntf kl%

dfq art

kl/rfng shf{ pkof]u ug{ ;lsG% .

2_ hg;+Vof lgoGq)f ;+u cGo kIfsf] cGt/;+DaGw:
dlxnf pTyfg u/LaL lgjf/)f / ;fdflhs ljsf;sf] nflu hg;+Vof lgoGq)f ;+u cGo
kIfsf] cGt/ ;+DaGw % . u/LaL lgjf/)f dlxnf pTyfg tyf u|ffdL)f ljsf;sf] nflu hg;+Vof
lgoGq)f

ul/g'

h?/L

b]lvG%

eg]

hg;+Vof

lgoGq)fsf]

nflu

w]/}{

aRrf

hRdfpg'

x'b}g

ltgLx?sf] :ofxf/ ;';f/ ug{ ;lsb}g h:tf jftfj/)fsf] >[hgf x'g' kb{% . ;fdflhs s'/Lltx?
s';+:sf/x?af^ kl/jf/ lgof]hg ug'{ x'b}g eGg] ;+:sf/ x^fpg' k%{ . h;af^ artsf] Joj:yf
ul/ To;sf] kl/rfng ug]{ Pp^f &f]; If]q %'ofO{ ;s]kl% shf{ k|jfx x'G% / dfq hg;+Vof
lgoGq)f ;Dej x'G% .
4_ jftfj/)f ;+u ;DalGwt cGo kIf:
u|fdL)f ljsf; dlxnf pTyfg / u/LaL lgjf/)fsf] nflu plrt jftfj/)f tof/ ug{
;j{k|yd ;fdflhs rfn rng ;+:sf/ To;} cg'?k kl/jt{g ul/g' k%{ . shf{ nufgLsf nflu
ljleGg kl/of]hgfx?sf] jf/]df cWoog ul/ shf{ nufgL ug{] jftfj/)f / To; kl% ;f]sf] nflu
art ug{ k|f]T;lxt ul/G% . oL ;a n#'ljQ sfo{qmdaf^ dfq ;Dae x'G% .

u/LaL lgjf/)f dlxnf ljsf; / u|fdL)f ljsf;sf] nflu ;fdflhs ljsf;sf sfo{qmd x'g'
cfjZos kb{% . ;fdflhs ljsf; sfo{qmdsf] ;+rfngsf] nflu n#'ljQ sfo{qmdsf] a}&s :yn
dxTjk')f{ x'G% . hxf+ u|fdL)f dlxnfx? x/]s dlxgf shf{ art sfo{qmdsf nflu e]nf x'G%g\
pQm

:ynnfO{

dlxnfx?nfO{

;fdflhs
shf{

hfu/)f

artsf

:ynsf]

cnfjf

?kdf

;fdflhs

s]xL

;do

k|of]u

hfu/)f

cflb

s'/fsf

ug{

clt

jf/]df

pQd
%nkmn

x'G%

rnfpg

;lsG% .

14

u/LaL lgjf/)f ;DaGwL g]kfn ;/sf/sf] gLlt

sfo{qmdx?:
2046

;fnsf]

hgcfGbf]ng

kZrft

k|hftGqsf]

k'g{jxfnL

kl%

ag]sf]

hgk|ltlglw

;/sf/n] cg]s k|sf/sf hgd'vL sfo{sf] yfngL u-of] . 2048 ;fnsf] lgjf{rg kl% ag]sf]
sf]O/fnf ;/sf/n] klg u/LaL lgjf/)fsf] nflu ah]^sf] 71% nufgL u|fdL)f pTyfgsf] nflu
u/]sf] lyof] . To;kl% Pdfn] ;/sf/n] klg cfkm\gf] ah]^ ljleGg gfd $f/f uf+p d} s]Gb|Lt uof] eg] u)ftGq kZrftsf ;/sf/x?n] klg u/LaL lgjf/)fsf] nflu ljleGg lsl;dsf] gLltx?sf]
th'{df ah]^ dfkm{t u/]sf] % . sfo{qmdx? lgDglnlvt a'+bfx?af^ :ki^ kfg{ ;lsG% .
1_ u|fdL)f :jfjnDag sf]ifsf] :yfkgf:
g]kfnsf] s'n

hg;+Vofsf] 93% hg;d'bfox?

u|fdL)f

If]qdf

a;f]af;

ub{% . ljleGg

sf/)fx?n] ubf{ u|fdL)f If]qdf a;f]af; ub{%g\ . ljleGg sf/)fx?n] ubf{ u|fdL)f hgtfx? lbg
k|lt lbg u/La x'b} u}/x]sf

%g\ . o;y{ oL ljleGg tYonfO{ dWogh/ /flv xfn

g]kfn

;/sf/n] k|To]s uf+p ljsf; ;ldltx? dfkm{t ?=10,00000. sf] sf]if v*f u/]sf] % . To;
If]qaf^ dfnkf]taf^ p&]sf] 75% /sd klg To;} uf=lj=;= nfO{ k&fpg] lg)f{o u/]sf] % .
h;af^ u|fdL)f ljsf;df k|ToIf ^]jf ldn]sf] % .

2_ cfw'lgs s[lif k|)ffnLsf] Joj:yf:

k/Dk/fut (+uaf^ e}/x]sf] s[lif sfo{ pTkfbsTjdf j[l$sf] nflu cfw'lgs ;+oGqsf] ;'ne
Joj:yfsf] nflu s[lif pksf/)fdf -^]S^/, ^o/uf*fdf_ e+;f/s/ tyf ljqmLs/ %'^sf] Joj:yf
u/]sf] % eg] l;rfO ;'ljwfsf] nflu cfjZos kDkL;]^, af]l/sf] nflu s[lif ljsf; a}+s dfkm{t
shf{sf] Joj:yf h;sf] nflu n#'ljQ a}+sx?n] klg shf{sf] Joj:yf u/]sf] kfOG% . ;'Vvf u|:t
If]qdf 50% / cGo If]qdf 40% ;x'lnot %'^sf] Joj:yf u/]sf] kfOG% .
3_ ;+:yfut ljQLo ;|f]tsf] Joj:yf:
u|fdL)f s[ifsx? zfx' dxfhgsf] C)faf^ u|l;t %g\ . ljQLo ;|f]tsf] ;+:yfut Joj:yf
ge;s]sf] x'bf u|fdL)f s[ifsx? uf+p #/sf &'nf a*f zfx' dxfhgaf^ rqmf] Aofhb/sf] C)faf^
u|fl;t %g\ . o;y{ oL ;a s'/fx?nfO{ dWogh/ /fvL g]kfn ;/sf/n] u|fdL)f If]qd} ljleGg
ljQLo ;+:yfx?sf] ;fj{hlgs tyf lglh ;|f]tx?af^ ;+rfng ug{ :jLs[tL k|bfg u/]sf]% . h;af^
u|fdL)f u/La hgtfn] lwtf] jf ljgflwtf] klg C)f k|fKt ul/ cfod'ns sfo{df ;+nUg x'g]
;'cj;/ kfPsf %g\ .

15

4_ s[lif pTkfbg ahf/ Joj:yf:

g]kfn ;/sf/n] s[lif pTkfbg ljt/)fsf] nflu k|To]s &f+px?df Rice Mill sf] :yfkgf ug]{
Joj:yf ul/ s[lif pTkfbg v/Lb ug]{ Joj:yf ldnfPsf] % eg] gub] afnLx?sf] nflu oftfoftsf]
plrt Joj:yfaf^ ljqmL ljt/)fdf ;#fp ldn]sf] kfOG% . lgof{tsf] nflu aGb]h klg x^fPsf]
% . h;af^ s[lifdf cfwfl/t ax';V+ os u|fdL)f hg;d'bfox?sf] hLjg:t/ lbg k|ltlbg ;'wf/ x'b}
u}/x]sf] % .
5_ Aofh cg'bfg:
u|fdL)f ;d'bfox? hgr]tgfsf] sdLn] ubf{ lnPsf C)f pTkfbg d'ns If]qd vr{ gu/L
To;sf] b'?kof]u eO{ C)fsf] ;f+jf

Aofh

ltgf{ g;sL ljleGg ;d'bfonfO{ Ps

k^s

Aofh

cg'bfg lbO cj;/ k|bfg ug'{ &'nf] /fxt x'g] b]lvG% .

6_ hgr]tgfdf clej[l$:
hgr]tgfsf] cefjn] ubf{ u|fdL)f ;d'bfo zfx' dxfhgsf] zf]if)faf^ kLl*t ePsf %g\ .
k/Dk/fut s'/Llt s';+:sf/ cfgZos vr{ cflb sf/)fx?n] ubf{ emg emg u/La x'b} u}/x]sf %g\
. o;y{ g]kfn ;/sf/n] hgr]tgf a(fpg ;If/tf cleofg, ljleGg zLkd'ns tflnd, ;]ldgf/,
cWoogsf sfo{x? ;+rfng ul/ cfPsf] % .
7_ k|fljlws tflnd:
cfh

y'k|}

o'jf

o'jfltx?

/f]huf/Lsf]

cefjdf

ef}tfl//x]sf

%g

. ltj| hg;+Vof j[l$ cflb sf/)faf^ nfvf}+ o'jfx? a]/f]huf/ aif]{gL eO{ /x]sf %g\ . o;y{
g]kfn ;/sf/n] a]/f]huf/L eQf tyf 10000 o'jf o'jltx?nfO{ k|fljlws tflnd lbO ltlgx?nfO{
:j/f]huf/ pknAw u/fpg lagf lwtf] cyf{t z}lIfs k|df)f kqsf] cfwf/df shf{ pknAw u/fpg]
lg)f{o u/]sf] % . t/ o;sf] nflu k|fljlwt tflnd clgjfo{ /x]sf] % .
8_ dlxnf ljsf; sfo{qmd:
g/ gf/L Ps

/ysf

b'O{ kfu|fx?

x'g\ eGg] dGotf x'bf

x'b} cfh 50% eGbf al(

hg;+Vof dlxnfsf] /x]sf] b]zdf dlxnfx? x/]s If]qdf k%f*L kg'{ u/LaLsf] csf]{ sf/)f xf] .
dlxnf / k'?ifdf x/]s If]qdf ePsf] e]befj lkt[ c+zaf^ dlxnfx?nfO{ a+lGrt u/fOg'sf ;fy}
k|To]s s[ofsnfkdf dlxnfx? k%f*L kl//x]sf %g\ . cfh ljZjsf] s}of}+ d'nsx?df dlxnfx?n]
;xh(+uaf^ b]znfO{ *f]/ofO{ /x]sf %g\ . To;sf/)f b]zdf u/LaL lgjf/)fsf] nflu dlxnfx?
pTyfg x'g h?/L ;DemL g]kfn ;/sf/n] dlxnf dGqfnosf] Joj:yf u/]sf] % . dlxnf ljsf;sf
sfo{qmdx?

^]lnlehgsf

r]gnx?af^

k|zf/)f

ul//x]sf],

g]=l^=eL=

af^

x/]s

zlgjf/

/]l*of]af^ k|To]s ;f]daf/ k|zf/)f u/]sf] kfOG% . dlxnf sfg'gL ;fIf/tf cleofg g]kfn af/
ozf];;
] g $f/f ul/Psf] % .
16

9_ cfDbfgL tyf cfosf] ;fdfg ljt/)f Joj:yf:

cfh d'n'sdf u/La / wlgsf] aLrsf] vf*n emg emg ulxl/b} u}/x]sf] % . wlgx? emg
emg wlg / u/Lax? emg emg u/La x'b} u}/x]sf %g\ . o;y{ g]kfn ;/sf/n] of] vf*s sd
ug{

;dfhjfbL sfo{qmd NofPsf] % . e'lddf xbaGbL, cfos/, cflb tyf u/La pTyfgsf

sfo{qmdx?

NofPsf]

h:t}

;j{;'ne

lagf

lwtf]

C)fsf]

Joj:yf,

Aofh

cg'bfg,

#/]n'

pBf]udf cfos/ %'^ cflb .

g]kfnsf] cfly{s ljsf;sf] ;d:ofx?:

g]kfn Ps s[lif k|wfg d'n's xf] . hxf+ 90% hgzflQm s[lifdf cfwfl/t /x]sf %g\ . k|fs[lts
;Dkbfsf] ckf/ wlg tyf kxf*} kxf*n] #]l/Psf] e'kl/j]li&Lt /fi^ ePsf] x'bf oxf+sf] cfly{s
ljsf;sf] nflu ljleGg k|sf/sf] ;d:ox? /x]sf] kfOG% . h;n] ubf{ cfly{s ljsf;df k|ToIf
k|efj kf/]sf] kfOG% . h'g tnsf a'+bfx?sf] JofVofaf^ :ki^ kfl/G% .
1_ k/Dk/fut s[lif k|)ffnL:
g]kfn s[lif k|wfg d'n's xf] . oxf+sf] s[lif k/fDk/fut z}nL, df};ddf lge{/ /xL ul/g]
/ vfBfGg afnLsf] dfq v]lt ul/g] rng /x]sf] x'bf cfly{s ljsf;df k|ToIf c;/ k/]sf] % .
s[lifsf] cfw'lgsLs/)fsf] nflu plrt C)f Pj+ ;fdu|Lx?sf] cefj l;+rfO{ ;'ljwfsf] Joj:yf gx'g'
cflb sf/)faf^ s[lif If]qsf] pTkfbsTjdf x|f; eO/x]sf] kfOG% .
2_ ;+:yfut ljQLo ;|f]tsf] sdL:
u|fdL)f If]qdf C)sf] nflu ;+:yfut ljQLo ;+:yfx?sf] sdL % . ljQLo ;+:yfx? zx/
s]Gb|Lt /x]sf %g\ . ljs^ u|fdL)f If]qdf sfo{ ug{ rfxb}gg\ . ;/sf/L :jfldTjsf s[lif ljsf;
a}+sx? klg ;'/Iffsf sf/)f s]xL aif{ otf zx/ k|j]z u/]sf %g\ . s]xL n#'ljQ a}+s lgw{g
pTyfg a}+s h:tf a}+sx? dfq ljs^ u|fdL)f If]qdf sfo{/t /x]sf %g\ . h;sf] sf/)f u|fdL)f
;d'bfonfO{ ;+:yfut shf{sf] k|ofKt pknAwtf %}g . o;y{ pgLx? zfx' dxfhgsf] rqmf] Aofh
b/sf] C)f lng aWo /x]sf %g\ .
3_ s[lif ahf/sf] pko'Qm Joj:yf gx'g':
s[lifaf^ pTkflbt a:t' tyf ;]jfx?sf] pko'Qm ahf/sf] sdLsf sf/)f pTkflbt a:t' tyf
;]jfx? plrt d'Nodf ljqmL x'b}g . s[lif ahf/ Jofkf/Lx?sf] sAhfdf /x]sf] kfOG% . ;/sf/sf]
s'g} lgoGq)f %}g . o;y{ s[ifsx?n] ljqmL ug]{ ;dodf d'No ;:tf] x'g] / kl% d'Non] cfsfz
%'g] cjZyf /x]sf] % . h; tkm{ ;/sf/sf] s'g} kxn rf+;f] b]vfPsf] kfOb}g . o;sf/)f eGg
17

;lsG% ls s[lif pTkfbgsf] plrt ahf/ Joj:yfsf] sdL x'g' cfly{s r'gf}tLsf] ?kdf /x]sf]
kfOG% .
4_ pRr u/LaL:
u|fdL)f hgtfx? tdfd sf/)fx?n] ubf{ lbg k|lt lbg u/LaLaf^ emg emg u/La x'b}
uO/x]sf %g\ . lta| hg;+Vofsf] j[l$, cfly{s j[l$df #^\bf] b/ /x]sf] % . s'n hg;+Vofsf]
s/La 31% hg;d'bfo u/LaLsf] /]vfd'lg /x]sf] kfOG% . k|fs[lts ;Dkbf tyf cfDbfgLsf] c;dfg
ljt/)f, a]/f]huf/L, s'/Llt s';:+ sf/, k/Dk/fut s[lif k|)ffnL, ;j{ ;'ne C)fsf] Joj:yf gx'g'
u/LaLsf] d'Vo sf/)f /x]sf] % .
5_ hgr]tgfsf] cefj:
r]tgfsf] cefj jf lzIffsf] sdLn] ubf{ ljleGg lsl;dsf zfx' dxfhgaf^ zf]lift eO{
/x]sf %g\ . oL ;d'bfosf JolQmx?n] ljleGg p$]Zosf nflu lnPsf C)f ;xL sfo{df vr{
gul/ cg'pTkfbg kmh'/ vr{df pkof]u ub{%g\ . o;y{ cfly{s ljsf;sf] nflu r]tgfsf] ljsf;
x'g' h?/L /x]sf] % .
6_ ljs^ ef}uf]lns cjZyf:
g]kfn kxf*} kxf*n] #]l/Psf] ;'Gb/ k|fs[lts ;Dkbfsf] wgL b]z xf] . kxf*} kxf* tyf
u|fdL)f hghLjgn] af^f] #f^f]sf] Joj:yf plrt ?kdf x'g ;s]sf] %}g . h;sf] sf/)f pTkflbt
a:t' ;do d} ahf/ ;Dd k'-ofpg s&LgfO eO/x]sf] % . ljs^ ef}uf]lns cjZyfn] ubf{ s'n
e'efudf v]tL x'b}g . v]tL of]Uo e'efu s]jn 23% kb{% . l;rfO{ ;'ljwf /fd|f] ;+u x'g ;s]sf]
%}g .
7_ /fhg}lts cl:y/tf:
k|hftGq tyf nf]stGqsf] k'g{jxfnL kl% b]zdf /fhg}lts l:y/tf cfpg ;s]sf] %}g .
b]z ;w} d'^e]^, aGb, x/tfn, rSsfhfd, n'^kf^, tgfj, JolQm JolQmdf, hflt hfltdf /lx
cfPsf] % . l:y/ ;/sf/, l:y/tf, x'g g;s]sf] x'bf :yfoL ljsf; sfo{ x'g kfO/x]sf] %}g .
8_ k'+hLsf] cefj:
g]kfn ckf/ k|fs[lts ;Dkbfsf] d'n's x'bf x'b} o;sf] pko'Qm ;b'kof]u x'g ;ls/x]sf]
%}g . o; k|fs[lts ;Dkbfaf^ vlgh, ljB't, pTkfbg ug{ ;lsg] ;Defjgf x'bf x'b} /fhg}lts
cl:y/tf / lb#f{sflng nufgLsf] nflu k'+hLsf] cefjn] ubf{ of] ;Dej x'g ;ls/x]sf] %}g .
9_ a]/f]huf/Ltf:

18

cfh tdfd o'jf o'jltx? cfkm' ;/x sfo{ gkfP/ a]/f]huf/L eO{ ef}tfl/ /x]sf %g\ .
s}of}+ s[ifsx? cw{j]/f]huf/L %g\ . jif{sf] 4- 6 dlxgf

sfd

u/]/ jif{ el/ To;}af^

a;]/

hLljsf rnfpg' k/]sf] kfOG% . ;+:yfut ljQLo ;|f]tsf] sdLn] ubf{ ;j{ ;'ne C)f gkfO{
s[lifsf cnjf cGo k]zf ug{ kfO/x]sf %}gg\ . h;sf] sf/)f g} aif]{gL nfvf}+ nfv o'jf o'jltx?
/f]huf/Lsf] vf]hLdf lab]lzgf afWof eO/x]sf%g\ .
10_ Jofkf/ #f^f c;Gt'ng:
g]kfnsf

90% hgtfx?

s[lifdf

cfwfl/t %g\

o$lk

s[lif

hGo j:t'x?

vfBfGgx?

ljb]zaf^ cfoft ug'{ kl/ /x]sf] % . oxf+ cfoft lgof{tsf] ;Gt'ng %}g . Jofkf/ #f^f /x]sf]
kfOG% .

g]kfnsf] cfly{s ljsf; b/ lta| kfg{ lnOPsf gLltut

k|of;x?:

g]kfn kxf*} kxf*n] #]l/Psf] ;'Gb/ k|fs[lts ;Dkbf ePsf] e'kl/j]i&Lt /fi^ xf] . oxf+ s'n
hg;+Vofsf] s/La 90% hgzflQm s[lifdf cfl>t /x]sf %g\ . s'n u|x:t pTkfbgdf s[lif If]qsf]
of]ubfg 60% /x]sf] % . g]kfn pRr lxdfn / t/fO{sf] xl/ofnL kmf+^ ;d]^]/ o'uf}+ b]lv cfkm\g}
df^f]df df}nfpb} cfPsf] % . ljZjdfg lrqdf g]kfn ;fg} ePklg oxf+sf] ckf/ k|fs[lts ;Dkbf,
ljljw ;+f:s[lts cjZyf, P]ltxfl;s snfn] ljZjsf] Wofg cfslif{t ub}{ cfO/x]sf] % . oxf+ s'g
hg;+Vofsf] s/La 90% hgzflQm s[lifdf cfl>t /x]sf %g\ . o;y{ g]kfnsf] cfly{s ljsf;df
s[lif

If]qsf]

e'ldsf

dxTjk')f{

/x]sf]%

o;y{

g]kfnsf]

cfly{s

ljsf;

lta|

kfg{

g]kfn

;/sf/af^ lnOPsf gLltut k|of;x? lgDd a'+bfx?af^ :ki^ kfg{ ;lsG% .

1_ s[lifdf cfw'lgsLs/)f(Mordenrisation of Agriculture):
g]kfnsf] cfly{s ljsf; d'Votof s[lif d} cfwfl/t /x]sf] kfOG% . o;y{ cfly{s ljsf;
ltj|

kfg{

s[lif

If]qsf]

ljsf;

ckl/xfo{

/x]sf]

ct

g]kfn

;/sf/n]

s[lif

If]qdf

cfw'lgsLs/)fsf] nflu s[lif ;fdu|Lx? ;'ky Pj+ ;xh (+uaf^ pknAw u/fpg e+;f/ s/ Pj+
ljqmLs/ %'^ lbPsf] % . l;rfO{ ;'ljwfsf] nflu cfjZos kDkL;]^, af]l/+u, cflbsf] nflu C)fsf]
;xh Joj:yf ldnfpg tTk/ b]vLG% . h;sf] nflu ;+:yfut ljQLo ;+:yfx?sf] u|fdL)f If]qdf
Jofks lj:tf/ u/]sf] kfOG% .
2_ s[lif ahf/sf] Joj:yf(Provission of Agriculture Market):

19

cfly{s

ljsf;

ltj|

kfg{

s[lif

If]qsf]

pTkfbgsf] plrt ahf/ Joj:yf b]z leq

d'Vo

e'ldsf

/x]sf]n]

g]kfn

;/sf/n]

s[lif

Pj+ b]z aflx/ klg lgof{t aGb]h x^fOPsf] kfOG%

. h;sf] nflu ljleGg &f+px?df /fO; ldnx?sf] Joj:yf u/]sf] % . h;af^ uf+p uf+pdf /x]sf
dxfhg k|yfsf] cGTo ePsf] % .
3_ u|fdL)f :jfanDag sf]ifsf] :yfkgf ( Establishment of Rural fund):
at{dfg

;o'Qm

;/sf/n]

cfly{s

ljsf;nfO{

ltj|

kfg{

k|To]s

Uff+p

ljsf;

;ldltdf

?=10,00000. sf b/n] :jfanDjg sf]if v*f u/]sf] kfOG% . h;af^ uf+p ljsf;sf] ljsf;sf]
nflu ^]jf

ldn]sf] %

. g]kfnsf] s'n

a;f]af; dWo] s/La 93% hg;d'bfo u|fdL)f If]qdf

a;f]af; ub{%g\ . u|fdL)f If]qsf hgtfx? x/]s If]qdf k%f*L k/]sf]n] u|fdL)f ljsf;af^ cfly{s
ljsf;df ltj|tf Nofpb% .
4_ ;+:yfut ljQLo ;+:yfsf] Joj:yfkg:
cfly{s

ljsf;

ltj|

kfg{

g]kfn

;/sf/n]

u|fdL)f

If]q

d}

tdfd

;+:yfut

ljQLo

;+:yfx?sf] Joj:yf u/]sf] % . n#'ljQ a}+sx? uf+p uf+pdf sfo{/t %g\ . #/]n' tyf ;fgf
pBf]u ljsf; a}+ssf] :yfkgf ug}{ lg)fo{ u/]sf] % . oL ljleGg ljQLo ;+:yfx? ;j{ ;'ne
(+uaf^

lwtf]

lnP/

lagf

lwtf]

;fd'lxs

hdfgLdf

C)f

k|$fg

ul/

Psf

lt/

u|fdL)f

hg;d'bfonfO{ zfx' dxfhgsf] zf]if)faf^ %'^sf/f ldnfPsf] % eg] ljleGg Joj;flos sfo{ ug{
/ s[lif If]qsf] cfw'lgsLs/)f ug{ k|f]T;fxg ldn]sf] % .
5_ Aofh cg'bfg:
g]kfnsf] cy{tGqsf] ljsf; ltj| kfg{ u|fdL)f hgtfx?nfO{ k|f]T;flxt ug'{ h?/L x'G% .
u|fdL)f ljkGg ;d'bfonfO{ a}ls sfo{df k|f]T;fxg ug{ g]kfn ;/sf/n] Aofh cg'bfg lbg] u/]sf]
kfOG% . o;af^ w]/} hgtf nfexflGgt x'g] u/]sf %g\ o;af^ Ps lt/ s]xL /fd|f pBdL hf]
sfd ubf{ ub}{ k|fs[lts k|sf]ksf sf/)f cyjf kl/of]hgf gi^ eP/ shf{ ltgf{ ;ls/x]sf lyPgg\
To:tfnfO{ ;xof]u / k|f]T;fxg ldNb% eg] sltko v/fa C)fLx?nfO{ df}sf ldNb% . o;af^
ljQLo ;+:yfx?nfO{ eg] v/fa c;/ kfb{% .
6_ dlxnf ljsf;:
s'n hg;+Vofsf] 50% eGbf al( lx:;f cf]u]^]sf] dlxnf ;d'bfox? g]kfndf x/]s If]qaf^
lk%fl*osf
dWo]gh/

%g\
/fvL

o;y{

n#'ljQ

g]kfnsf]
sfo{qmd

cy{tGqsf]
dfkm{t

ljsf;

ljleGg

dlxnfsf]

lsl;dsf

ljsf;

Joj;flos

dfly

/x]sf]

sfo{x?sf

tYonfO{

nflu

C)f

pknAw u/fpg], dlxnf pTyfgsf nflu g]kfn ^]lnlehg dfkm{t k|To]s zlgjf/ dlxnf ljsf;
sfo{qmd tyf /]l*of] g]kfn dfkm{t k|To]s ;f]daf/ r]nLa]^L tyf dlxnf ljsf; sfo{qmd, dlxnf
;If/tf

cleofg

g]kfn

af/

ozf];];g

dfkm{t,

b]jsL

Pj+

af+lwgL

k|yfsf]

pGd'ng

cWoog

20

k|f]T;fxgsf]

nflu

75000

aflnsfx?nfO{

;x'lnot

;If/tf

cleofgdf

dlxnfx?sf]

Jofks

;xeflutfsf] u/fOPsf] % .
7_ zLkd'ns tfnLd:
g]kfn ;/sf/n] ;fdfGo n]vk( u/]sf a]/f]huf/Lx?nfO{ k|fljlws tflnd lbnfpg] Joj:yf
ldnfPsf] % . b'O{ jif{ leq s/La 10000 hgzlQmx? zLkd'ns tflnd lbnfpg] Joj:yf u/]sf]
% . o;t} tflnd lnPsf hgzlQmx?nfO{ ;/n Pj+ z'ne C)f pknAw u/fpg] Joj:yf klg
u/]sf] % .
8_ lghLs/)f :
g]kfn ;/sf/sf] :jfldTjdf /x]sf] ljleGg ;+:yfgx? lt ;+:yfgx?sf] ljsf;df ltj|tf
Nofpg qmdz kf/bzL{ (+uaf^ ;fdfGo hgtfdf x:tfGt/)f ug]{ hdsf]{ u/]sf] kfOG% . h;af^
JolQmut snf sf}zn Pj+ /]vb]vaf^ ;+:yfgx? lj:tf/} pRr :yfgdf k'Ub} uPsf %g\ .
9_ ;fdg'kflts ljsf;:
g]kfn ;/sf/n] b]zsf] k|To]s s'g s'gdf ljsf;sf nx/ rnfpg ljleGg lsl;dsf &f+p
cg';f/ cfos/ cGtz'Ns %'^ lbOPsf] kfOG% . h:t} clt ljsl;t If]qdf cfos/ 60% ,
cGtz'Ns

35% %'^

lbPsf] % eg] k|fyldstf

k|fKt If]q elg tf]lsPsf] If]qdf

nufgL ug{

nufgLstf{x?nfO{ klg tax holiday & exemptions lbPsf] % .

g]kfnsf] cfly{s ljsf; b/ ltj| kfg{ cfjZos

pkfox?
g]kfnsf] cfly{s pGglt s[lifdf cfwfl/t % . s[lifsf] df};ddf lge{/tf k/Dk/fut z}nLdf v]tL,
hg;+Vofsf]

ltj|

j[l$

cflb

sf/)fx?

g}

g]kfnsf]

s[lif

If]qsf]

;d:ox?

x'g\

oL

;d:o

;dfwfgsf pkfox? %g\ h'g lgDg lnlvt a'+bfx?af^ k|i^ kfg{ ;lsG% .
1_ cfw'lgs s[lif k|)ffnLsf] Joj:yf:
g]kfnsf]

cfly{s

ljsf;

ltj|

kfg{

s[lifdf

cfw'lgsLs/)f

h?/L

To;sf

nflu

cfjZos k|ljlwx? g]kfn ;/sf/af^ tbf?Stfsf ;fy cfk'lt{ ul/g' k% . To;sf ;fy} a}!flgs

21

s[lif k|)ffnLsf] hfgsf/Lsf] nflu k/fdz{ ;]jf, tflnd ;]ldgf/sf] plrt Joj:yf s[lif ahf/ s[lif
C)fsf] Joj:yf ul/g' k%{ .
2_ u|fdL)f ljQLo ;+:yfx? Joj:yf:
k|To]s
(+uaf^ C)f

uf+p

uf+pdf

ljQLo

pknAw ul/ ;xfos

;+:yfx?sf] Joj:yf

x'g' kb{% . h;af^

k]zfx?sf] lj:tf/ ug{ ;Sb%g\

. s[lif

s[ifsx?n] ;xh
k|)ffnLdf l;+rfO{

;'ljwfsf] nflu ;DkL;]^, af]l/+ux?sf] Joj:yfsf] nflu C)f ;xh Joj:yf x'g' h?/L x'G% .
3_ hgr]tgfdf clej[l$:
hgr]tgfsf] ljsf;sf] nflu z'ne lzIffsf] Joj:yf ;If/tf cleofg gof+ gof+ k|fljlws
tflnd ;]ldgf/sf] ;do ;dodf Joj:yf k'/fgf s'/Llt s';:+ sf/ lj?$ cleofg/ k/fdz{ ;]jfsf]
Joj:yf x'g' h?/L b]lvG% .
4_ u/LaL lgjf/)f:
g]kfn ;/sf/n] cfly{s ljsf; ltj| kfg{ u|fdL)fd'lv sfo{qmdsf] ;'ne Joj:yf ul/g' k%{
. ljgflwtf] C)fsf] Joj:yf, tflnd ;]ldgf/sf] Joj:yf, ;xfos k]zfsf] lj:tf/ #/]n' pBf]u tyf
lzNksnf pBf]ux?df cfos/ %'^ tyf cGo d'n'sdf lgof{tsf] nflu ;xh Joj:yf ljleGg
lsl;dsf cfod'ns sfo{ ug{ k|f]T;fxg tyf ;]jfd'ns ljleGg ;]jfx?sf] Joj:yf ul/g' kb{% .
5_ /fhg}lts l:y/tf:
ha ;Dd b]zdf /fhg}lts l:y/tf cf+pb}g ta ;Dd b]zn] gof+ gof+ lsl;dsf ljsf;sf
sfo{ ug{ ;Sb}g . b]z hlxn] ;'s} cToGt} vr{n' r'gfjdf xf]lDd /xG% . hgpQ/bflo sfo{x?
j}b]lzs ;DaGw /fd|f] x'g kf+pb}g . o;y{ cfly{s pGgltsf] nflu /fhg}lts l:y/tf x'g' h?/L
% .
6_ k|fs[lts ;Dkbfx?sf] plrt ;b'kof]u:
cfly{s pGgltsf] nflu b]zdf pknAw k|fs[lts ;Dkbfsf] pRr ;b'kof]u x'g' kb{% .
g]kfndf y'k|} gbL gfnfx? x'bf x'b} klg To;sf] plrt ;b'kof]u x'g ;ls /x]sf] %}g . g]kfndf
ljB't pTkfbg If]dtf 83000 d]#fjf^ /x]sf] % h;df s]jn 237=76 d]#fjf^ ljB't dfq
pTkfbg ul/Psf] % . To;t} k|fs[lts ;Dkbfsf] ckf/ ;|f]tx? x'bf x'b} To;sf] ;d'lrt ;b'kof]u
e}/x]sf] %}g . oxf+ dgf]/d

k|fs{lts

;fwgx?

tdfd %g\

. em/gf tfn

tn}of,

k'/fgfnf]s

;+:s[lt cflb t/ ko{^sx?sf] plrt ;'/Iff tyf /fd|f] a:g] Joj:yf x'g ;s]sf] %}g . vlghx?
t]n, ;'g, rf+bL, kmnfdsf] vf]hlag x'g ;ls/x]sf] %}g .
7_ Jofkf/ ;Gt'ng:

22

Jofkf/ #f^fn] ubf{ b]z lbg k|lt lbg C)fdf hs*L/x]sf] % . lgof{t emg\ emg\ #^\b}
hfg' / cfoft ylkb} hfg' Jofkf/ c;Gt'ng x'g' xf] . o;y{ Jofkf/ ;Gt'ng Nofpg g]kfn
;/sf/n] plrt s[lif Joj:yf, l;rfO{ ;'ljwf, gof+ gof+ k|ljlwx?sf] ljsf;, vfBfGg afnLsf
cnjf gub] afnLx/ nufpg k|f]T;fxg ul/ Jofkf/df ;Gt'ng Nofpg ;lsG% .
8_ cf}Bf]lus ljsf;:
g]kfndf cf}Bf]lus ljsf; ;fx|} g} guGo cjZyfdf /x]sf] % . s'n u|xo:t pTkfbgdf
pBf]u If]qsf] e'ldsf s]jn 5% / s'n /f]huf/Ldf pBf]usf] e'ldsf hDdf 2% /x]sf] % . o;y{
b]zdf cf}Bf]lus ltj| ljsf; x'g' kb{% . h;n] g]kfnL hgtfnfO{ :jb]zL j:t' pkef]u ug{ /
k|ToIf /f]huf/Lsf] Joj:yf eO{ cfly{s ljsf;df ^]jf k'Ub% .
9_ dlxnf ;xeflutfsf] ljsf;:
s'g} klg sfo{df dlxnfx?sf] of]ubfg k'?if ;/x g} x'g] x'bf dlxnfx?sf] ;xeflutfsf]
ljsf; x'g' kb{% . g]kfnsf] s'n hg;+Vofsf] s/La 51% lx:;f dlxnfx?n] cf]u]^]sf %g\ . t/
x/]s If]qdf dlxnfx?sf] ;xeflutf guGo g} /x]sf] % . o;y{ dlxnfx?sf] pTyfgsf] nflu
Joj:yf ul/ dlxnf hfu?stfsf] ljsf; x'g' kb{% .
10_ k|zf;lgs ljs]Gb|Ls/)f:
g]kfn ;/sf/sf] x/]s sfo{qmd b]zsf] s'gf s'gfdf uf+p uf+pdf k'u]sf] x'g' kb{% .
k|zf;lgs sfo{x? k|To]s u+f+p ljsf; ;ldlt dfkm{t x'g' kb{ % . ;/sf/ $f/f ljtfl/t ;'ljwf
;x'lnot k|To]s lgd'vf u/La hgtfn] pkef]u

ug{ kfpg' kb{% .

11_ hg;+Vof lgoGq)f:

g]kfndf klg lbg k|lt lbg hg;+Vofsf] rfk al( /x]sf] % . x'g t 2048 ;fnsf]
hgu)fgf

cg';f/ 2=66 af^

2=1

df

j[l$

b/ em/]sf] % . t/ v'Nnf

l;dfgf,

z/f)ffyL{

;d:ofn] ubf{ ljb]zLx?sf] #'Orf] g]kfndf b]lvg yfn]sf] % .

12_ ;fwg ;|f]t tyf cfDbfgLsf] ;fdfg ljt/)f:
g]kfndf klg wlg / u/Lasf] vf*n emg emg ul/l/b} uO/x]sf] % . v]tLof]Uo e'efu
;Lldt JolQmx/ ;+u s]Gb|Lt % . w]/} hgtfx? ;+u ;Lldt jf yf]/ yf]/} e'efu % . ;/b/
75% hg;d'bfonfO{ 0=16 x]S^/ k|lt JolQm e'efu kb{% . o;y{ g]kfn ;/sf/ $f/f wlg
ju{nfO{ cln a(L s/ cfos/ cyjf pRr cfDbfgLsf] pRr s/sf] cjwf/)ff cg'?kdf of]
vf*n sd ug{ ;lsG% .

23

u|fdL)f ljsf;, dlxnf pTyfg / u/LaL lgjf/)f ;DaGwdf

jfl)fHo a}+s, ljsf; a}+s tyf n#' ljQ
a}+s ;+:yfx?sf] sfo{qmd e'ldsf
u|fdL)f ljsf;, dlxnf pTyfg / u/LaL lgjf/)f Ps csf{sf k'/s tTjx? x'g\ . u|fdL)f ljsf;
lagf dlxnf pTyfg ;Dej x'b}g . dlxnf pTyfg lagf u/LaL lgjf/)f ;Dej %}g . u|fdL)f
ljsf; af^ g} dlxnf pTyfg / dlxnf pTyfg af^ g} u/LaL lgjf/)f ;Dej x'G% . o;y{ oL
tTjx?sf] lgjf/)faf^ g} ;a}sf] ljsf; ;Dej x'G% . oL ltg} tTjx? Pp^} DFFWdaf^ lgjf/)f
ug{ ;lsG% . oL tTjx?sf] lgjf/)fdf ljleGg a}+s Pj+ cfof]hgfx?sf] e'ldsf ;dfi^L ?kdf
o;k|sf/ k|:t't ul/G% .
1_ Providing Loan:oL

;Dk')f{

a}}+sx?

Pj+

cfof]hgf

Joj;flos

sfo{

;+rfngsf]

nflu

Pj+

s[lifdf

cfw'lgsLs/)fsf] nflu s[lif hGo ;dfu|Lx? v/Lb ug{sf] nflu l;+rfO{ ;'ljwfsf] nflu crn
;DklQsf] lwtf] /fvL jf ljgf lwtf] ;fd'lxs hdfgtdf shf{
u|fdL)f ;d'bfosf] cfodf j[l$ x'g &'nf] d$t k'Ub%

pknAw u/fpb%g\ . h;af^

2_ Banking Service:afl)fHo a}+s Pj+ ljsf; a}+sx?n] u|fdL)f hgtfdf l%tfl/P/ /x]sf] ; ;fgf jrtnfO{
rfn',

art

hgtfnfO{

/ d'$lt vftfsf]

art

ug{

xf};nf

dfWodaf^

ldNb%

hDdf

ul/ /fVg pTk|]l/t

/ dlxnfx?sf]

k] jf

ub{%

klg ;'/lIfttf

o;/L

u|fdL)f

k|bfg ul/

ljleGg

cfod'ns sfo{ug{ cj;f/ k|bfg ub{% .

3_ zf]if)f af^ d'lQm:
u|fdL)f hgtfx? zfx' dxfhgsf] rqmf] Aofhb/sf] C)faf^ lklN;Psf %g\ . u|fdL)f zfx'
dxfhgx?n] clzlIfQtfsf] kmfObf p&fO{ pgLx?sf] zf]if)f pgLx?sf] zf]if)f ul/Psf] kfOG%
o;y{

oL

ljleGg

ljQLo

;+:yfgx?n]

u|fdL)f

hgtfnfO{

;'ne

(+uaf^

shf{

pknAw

u/fO{

zf]if)faf^ d'lQm k|$fg u/]sf] kfOG% .

4_ k|fljlws tyf k/fdz{ ;]jf:
u|fdL)F hgtfx?df r]tgfsf] sdL % . pgLx?df k|fljlws !fg %}g o;y{ oL ljleGg
ljQLo ;+:yfgx?n] c cfkm\gf] (+uaf^ tflnd ;]ldgf/ tyf k/fdz{ ;]jf pknAw u/fpb} gof+
gof+ sfo{ gof+ gof+ t/Lsfaf^ ug{ k|f]T;fxg ldNb% .
24

5_ :yflgo >d zLk snf sf}znsf] pkof]u:

u|fdL)f hgtfdf n's]/ /x]sf] k|ltef, :yflgo zLk snf sf}zn ljleGg ljQLo ;+:yfx?sf]
;'ne shf{ k|jfx Pj+ k|fljlws ;Nnfx?af^ :yflgo snf zLkdf cfwfl/t Joj;flos ;fgf]
;fgf] pBf]ux?sf] ljsf; ug{ k|f]T;fxg ldNg hfG% .
6_ hgr]tgfsf] ljsf;:
u|fdL)f hgtfx?df r]tgfsf] cefjsf] sf/)f lbg k|ltlbg logLx?sf] cfo :t/ vl:sb}
uO/x]sf] kfOG% . ljQLo ;+:yfx?sf] b}lgs e]^#f^ ;/ ;Nnfx k|fljlws tflnd, ;]ldgf/af^
u|fdL)f hgtfsf] r]tgfdf ljsf; ePsf] kfOG% .
7_ dlxnf ;xeflutfsf] ljsf;:
n#'ljQ sfo{qmd $f/f u|fdL)f dlxnfx? s} ;d'x agfpg] pgLx?s} ;fd'lxs hdfgtdf
shf{ pknAw

u/fpg] . dlxnfx?nfO{ cfkm\gf]

ljleGg tflnd

;]ldgf/df

;fd]n

u/fpg] x'bf

dlxnfx?nfO{ gof+ hf]; hf+u/ ldn]sf] kfOG% .

8_ /f]huf/L / :j/f]huf/Lsf] Joj:yf:
oL

ljleGg

ljQLo

;+:yfx?n]

hgtfnfO{

k|ToIf

/f]huf/L

Pj+

ljleGg

shf{x?sf] dfWodaf^ tdfd kl/of]hgf, Joj;fo ;+rfng ug{ cj;/ k|bfg ul/ :j/f]huf/Lsf]
Joj:yf u/]sf] % .
9_ Ph]G;L ;DaGwL sfo{:
jfl)fHo a}+s tyf ljsf; a}+sx?n] aLdf lk|ldod s/ ltl/lbg], hdfgL a;Llbg], tyf
ljleGg ;+:yfx?sf] z]o/ l*j]Gr/ v/Lb ul/ lbg] sfo{ ub{%g\ .
10_ cfTd lge{/:
ljldGg
kl/jf/nfO{

;+:yfx?n]

;d]t

ljgf

;fdfGo
s'g}

lwtf]

u/La

hgtfx?nfO{

/fvL

shf{

pknAw

tyf

crn

u/fpg]

;DkQL

ub{%g\

gePsf
h;af^

ljkGg
pgLx?n]

Joj;flos sfo{ ;+rfng ub{%g\ . o;af^ pgLx? cfTd lge{/ x'g] cj;/ ldNb% .
cGtdf oL ljleGg ljQLo ;+:yfx?n] ljleGg s[ofsnfksf] dfWodaf^ u|fdL)f ljsf;df
k|ToIf ;xof]u ub{%g\ . h;af^ dlxnf pTyfg / u/LaL lgjf/)fdf ;xof]u ldNg uO{ ;dfh
lbg k|lt lbg lj:tf/} dfly dfly r*\b} hfG% . dlxnfx? lj:tf/} hfu?s x'b} hfG%g\ . o;af^
dlxnfx? klg k'?if ;/x k|To]s s[ofsnfkdf ;xdfuL x'b} hfG%g\ .

25

u|fdL)f dlxnf pTyfg ;DalGw gLlt

dlxnf ju{ g} cfhsf ljkGg ju{ x'g\ . k|To]s If]qdf dlxnf ju{ g} kLl*t %g\ . x/]s If]qdf
x/]s s[ofsnfkdf dlxnfju{sf] ;xeflutf guGo /x]sf] b]lvG% . b]zsf] hg;+Vofsf] 50% eGbf
klg al( lx:;f o;/L x/]s If]qdf x/]s b[li^sf])faf^ k%f*L kbf{

cGoju{ hlt;'s} cuf*L

ePtf klg o;sf] dxTj /xb}g . lsg ls s'g} klg s[ofsnfkdf g/ gf/Lsf] ;fdfg e'ldsf
/xG% . cem} b}lgs hLjg ;+rfngdf k'?ifsf] eGbf dlxnfsf] e'ldsf pQd /x]sf] kfOG% . o;y{
u|fdL)f

dlxnfx?sf]

pTyfgsf]

;Gbe{df

ljleGg

lsl;dsf

hLlt

/)fgLltx?

g]kfn

;/sf/n]

ckgfPsf] kfOG% . h'g lgDg lnlvt a'+bfx?af^ :ki^ kfg{ ;lsG% .

1_ ;If/tf cleofg sfo{qmd:
u|fdL)f

dlxnfx?

clzlIfQtfsf

sf/)f

zfx'

dxfhgn]

ljleGg

lsl;dsf

?*Lal*tf,

s';+:sf/, nf]enfnrdf km;fO{ zf]if)f ul/Psf] kfOG% . o;y{ g]kfn ;/sf/n] k|To]s uf+p uf+psf]
s'gf sfKrfdf ;Dk')f{ JolQmx? lzIffaf^ alGrt x'g gkfpg eGg] b[li^sf])faf^ ;If/tf cleofg
sfo{qmd ;+rfng ub}{ cfPsf] kfOG% . eg] cWoog k|f]T;fxgsf] nflu 75000 aflnsfx?nfO{
k|ltdlxgf ?=25. k'/:sf/ :j?k k|bfg ug]{ gLlt lnPsf] % . h;sf] nflu Pp^f %' } dlxnf
dGqfnosf] klg Joj:yf u/]sf] % . dlxnfx?nfO{ r]tgzL agfpg k|To]s zflgjf/ l^=aL=af^ /
k|To]s

;f]djf/ /]l*of] dfkm{t dlxnf sfo{qmdx?

k|zfl/t ul/ dlxnfx?nfO{ hfu?s

agfpg]

hdsf]{ g]kfn ;/sf/af^ lnOPsf] % .

2_ c;xfo ljB'jf eQf tyf lgz'Ns :j:Yo ;]jf:
60

aif{

pd]/

k'u]sf

g]kfnL

dlxnf

ljw'jf

eO{

b'v

kfO{

/x]sf]

eg]

To;tf]

dlxnfx?nfO{ ;xof]u :j?k k|lt dlxgf ?=500. sf b/n] ljw'jf eQf / lgz'Ns :j:Yo pkrf/
;]jf pknAw u/fpg] Joj:yf g]kfn ;/sf/n] lnOPsf] % .
3_ ;'ne C)fsf] Joj:yf:
zf]lift dlxnfx?nfO{ k|To]s s[ofsnfkdf zl/s u/fpg tyf dlxnfx?df /x]sf] n's]sf]
k|ltefnfO{ Joj;flos cfod'ns sfo{df ptf{gsf] nflu lagf lwtf] ;fd'lxs hdfgtdf n#'ljQ
a}+s tyf n#'ljQ ;+:yfx? dfkm{t ;j{ ;'ne C)fsf] Joj:yf u/]sf] kfOG% . h'g a}+sx? xfn
u|fdL)f If]qsf s'gf s'gfdf sfo{/t %g\ . h;af^ :yflgo zLk, snf sf}zn / k|ltefx?nfO{
cfod'ns sfo{df ?kfGtl/t ug{ k|f]T;fxg ldn]sf] kfOG% .
4_ dlxnf sfg'gL ;If/tf cleofg sfo{qmd:
u|fdL)f dlxnfx? lzIffsf] sdL, r]tgfsf] ljsf;sf] sdL, sfg'gL !fgsf] sdLn] ubf{
ljleGg JolQmx?af^ ;lhn} zf]if)f ug]{ cj;/ ldn]sf] % . JolQmx?af^ ;lhn} zf]if)f ug]{
26

cj;/ ldn]sf] b]lvG% . cfkm\g} kl/jf/x?af^ klg To;sf] pkof]u ul/Psf] kfOG% . h;af^
ljkGgtfsf] ;+Vof emg\ emg\ al( /x]sf] % . o;}n] g]kfn af/ ozf];i] fg $f/f dlxnf sfg'gL
;If/tf

cleofg

s';+:sf/af^

sfo{qmd

rnfPsf]

b]zsf] ;'b'/klZrd

kfOG%

To;

af^

u|fdL)f

dlxnfx?df

If]qdf rnfOg] b]jsL / aflwgL k|yf

k'/fgf

s'/Llt,

pGd'ngsf] nflu ^]jf

ldn]sf] kfOG% .
5_ Joj;flos s[ofsnfkdf zl/s:
u|fdL)f dlxnfx?df n's]/ /x]sf] k|ltef, zLNksnf, zLk - /f*L kfvL, ;'O^/, l;nfO{
a'gfO{_ x?nfO{ #/]n' pBf]usf] ?kdf ;+rfng ug{ ;'ne C)f / To;df s'g} klg lsl;dsf] s/
gnfUg] tyf lgof{tsf] nflu s'g} klg afwf g/x]sf] Joj:yf u/fOPsf] % . h;af^ u|fdL)f
dlxnfx?sf] :j/f]huf/L ldNg'sf] ;fy} g]kfnL snf sf}zn tyf nf]s ;+:s[ltsf] ljb]zdf ;d]t
k|b{zg x'g] cj;/ ldn]sf] kfOG% .
6_ s'/Llt Pj+ s';:+ sf/ Pj+ unt s[ofsnfksf] aGb]h:
u|fdL)f If]qdf /x]sf] s'/Llt s';:+ sf/sf] lgjf/)fsf] nflu dlxnf hgr]tgfsf] ljsf; Pj+
sfg'gL

Joj:yf

u/]sf]

kfOG%

h:t}

g]kfn

clw/fHosf]

;+ljwfg

2047

d}

afn

ljjfx

ax'ljjfxsf] lgz]w ul/Psf] % . bf+Ohf] k|yfsf] pGd'ng b]jsL / aflwgL k|yfsf] pGd'ngsf]
nflu sfg'gL Joj:yf .
7_ ;dfgtf ;DalGw xs:
g/ gf/L Ps /ysf b'O{ kf+u|f x'g\ . Pp^f ;fgf] / Pp^F &'NFF] ePdf /y s'zntfk'j{s
;+rfng x'g ;Sb}g . /y ;+rfngsf] nflu h;/L b'j} kf+u|fsf] plQs} dxTj x'G% To;} ul/
dfgj hLjg ;+rfngsf] b'j}sf] e'ldsf ;fdfg /xg] x'bf b'j}nfO{ x/]s b[li^sf])faf^ ;fdfg /fVg]
Joj:yf ul/Psf] % . h'g g]kfn clw/fHosf] ;+ljwfg efu 3 sf] wf/f 11 df ;fdgtf ;DalGw
Joj:yf

ul/Psf] % . s'g} klg g]kfnL gful/snfO{ j)f{ wd{ lnu+sf] cfwf/df e]befj ug{

gkfOg] sfg'gL Joj:yf ul/Psf] % .

8_ dlxnf dGqfnosf] Joj:yf:
u|fdL)f dlxnfx? x/]s tf}/ af^ zf]lift x'b} u}/x]sf %g\ . ;Dk')f{ b[li^sf])faf^ lk%fl*b}
uPsf] tYonfO{ dWo]gh/ /flv g]kfn ;/sf/n] xfn cfP/ hfu?stfsf ;fy} dlxnf zf]if)fsf]
la?b dlxnf

xsxLtsf]

s[ofsnfkdf

;l/s

x'g]%

. h;af^

dlxnfx?

:jd

dlxnf

d'lQmsf]

s[ofsnfkdf ;hu x'g] %g\ .

g]kfn clw/fHosf] ;+ljwfg 2047 sf] wf/f 114 df k|ltlglw ;ef lgjf{rgdf ;Dk')f{
kf^L{x?n] cfkm\gf] pDd]bjf/Lsf] 5% clgjfo{ ?kdf pDd]bjf/L lbnfpg' kg]{ Joj:yf u/]sf] % .
k|ltlgwL ;efaf^ /fli^o ;efdf lgjf{lrt x'g] 35 hgf dWo] clgjfo{ ?kdf slDtdf 3 hgf
27

dlxnf k&fpg] Joj:yf /x]sf] lyof] . xfn ;+ljwfg ;efdf x/]s kf^L{x?n] ;dfg'kflts ;ef;b
k&fpg] ;ef;bdf slDtdf 30% dlxnf clgjfo{ dgf]gog ug'{ kg]{ ;+j}wflgs Joj:yf u/]sf] % .

dlxnf pTyfg ;DalGw ;d:ofx?:

dlxnfx? k|To]s If]qdf zf]lift %g\ . x/]s s[ofsnfkx?df dlxnf ;xeflutf guGo dfqfdf
/x]sf] kfOG% . dlxnfx? ;fdflhs b[li^sf])faf^ klg ckx]lnt %g\ . To;sf] pkrf/y{ s'g} klg
sfg'gL k|fjwfg g/x]sf] kfOG% . g]kfnL ;dfhdf %f]/Lsf] hGd x'bf g} To;nfO{ ;xif{ :jLsf/Lb}g
.

%f]/f

x'bf

v'zL

/dfOnf]

dgfOG%

eg]

%f]/L

hGdbf

lg/fz

eOG%

o;tf]

lsl;daf^

s';+:sf/af^ hsfl*osf] g]kfnL ;dfhdf dlxnf pTyfgsf nflu ;d:ofx? cgluGtL /x]sf] kfOG%
. h'g k|d'v ?kdf lgDg lnlvt %g\ .
1_ ;fdflhs l/tLl/jfh / k/Dk/f:
?kaf^ x]l/G% . kTgL eg]sf] kltsf] v'fsf] w'nf] xf] klTgn] kltsf] cG*/df a:g' kb{% .
kltsf] h:tf] ;'s} cfb]znfO{ cg'z/)f ug'{ k%{ . kltsf] s'g} klg lg)f{o klTgsf] :jLsfo{ x'g'
k%{

o;y{

cfhsf]

cfw'lgs

;dfhsf]

dfgjclwsf/

;dfgtfsf]

k+lQmdf

;fdflhs

s'/Llt

s';+:sf/ rSsf TofUg ;s]sf %}gg\ .

2_ ;fdflhs s';+:sf/ lj?$ sfg'gL pkrf/sf] sdL:
;fdflhs s';:+ sf/af^ ePsf] afnljjfx, ax'ljjfx, bf+Ohf] k|yf, af+lwgL k|yf, b]jsL k|yf,
h:tf k|yfdf hsfl*osf] dlxnf ;dfhnfO{ Tof] vfN^f]af^ pDsfpg ;fx|} g} ux|f] /x]sf] kfOG% .
lt s';:+ sf/x? pGd'ngsf] nflu cUff*L cf+pg ;ls/x]sf] %}g .
3_ hgr]tgfsf] sdL:
u|fdL)f dlxnfx?df r]tgfsf] sdL % . pgLx?

c+wljZjf; s'/Lltx?df

al( ljZjf;

ub{%g\ . dlxnfx?nfO{ r]tgzLn agfpg] s'g} &f]; of]hgf %}g . u|fdL)f ;dfhdf %f]/fnfO{ :s'n
/ %f]/LnfO{ #/sf] sfo{df nufpg] sfo{ ul/G% . h;;Dd lj?$ dlxnf d'lQmsf] sfo{df xf]lDdgf
;Sb}gg\ .
4_ dlxnf c/If)fsf] Joj:yf gx'g':
dlxnfx?

x/]s

If]qdf

k'?ifsf]

t'ngfdf

;fx|}

g}

k%f*L

%g\

k'?if

k|wfg

b]zdf

dlxnfx?sf] nflu s'g} klg lgsfodf c/If)fsf] Joj:yf %}g . To;n] ubf{ k'?ifsf] t'ngfdf w]/}
k%f*L /x]sf dlxnf ;dfhsf] d'lQmsf] sNkgf ug'{ csfzdf tf/f xfGg' h:t} xf] .

28

5_

/fHosf]

sfo{kflnsf

tyf

;+j}wflgs

lgsfox?df

dlxnfx?sf]

gx'g' :

;xeflutf

/fHosf] sfo{kflnsfn] d'n'snfO{ Pp^f lglZrt lbzfdf *f]/ofpg g]t[Tj k|bfg ub{% .
o;tf] g]t[TjboL If]qdf dlxnfx?sf] ;xeflutf gu/fpg' pgLx?nfO{ b'?T;flxt u/fpg' xf] . cem}
dlxnf dGqfnodf ;d]t dlxnfx?sf] ;xeflutf gx'g' dlxnf ljsf;sf] nflu hl^n ;d:of xf]
eg] s'g} klg ;+j}wflgs lgsfodf dlxnfx?sf] ;xeflutf /x]sf] %}g . hals s}of}+ &'nf &'nf
d'n'sx?df dlxnfx? $f/f g} g]t[Tj ul/Psf] % .
6_ k}t[s ;DklQdf xs gnfUg':
dlxnfx? klg of] d'n'ssf] gful/s x'g elg kl/eflift u/]sf] % . s'g} klg g]kfnL
dlxnfx?nfO{ cfkm\gf] k}t[s ;DklQsf] efu a+*fdf ;xeflutf x'g kfOb}g . ;DklQsf] gfddf
s]jn k]jf /x]sf] x'G% . o;y{ pgLx?n] cfkm' :jd s'g} Joj;flos s[ofsnfkdf :jtGq k'j{s
nfUg ;Sb}gg\ .
7_ ;dfgtf / :jtGqtfsf] cefj:
2047

;fnsf]

hgcGbf]ng

kZrft

k|hftGqsf]

sf]lknf

b]zdf

^';fPsf]

;Dk')f{

g]kfnL gful/sx?nfO{ g]kfn clw/fHosf] ;+ljwfg 2047 sf] efu 3 sf] wf/f 11 / 12 df
;dfgtf / :jtGqtf ;DalGw xs k|bfg u/]sf] % . g]kfnL dlxnf ju{nfO{ s'g} s[ofsnfkdf
;dfgtf %}g . ;fdfg sfo{df klg e]befj ul/G% . s'g} klg s[ofsnfkdf :jtGq ?kaf^
;xefuL eO{ sfo{ ug]{ %'^ dlxnf ju{nfO{ ldn]sf] %}g . To;sf/)f cem} klg g]kfnL dlxnfx?
:jtGqtfsf] nflu n*\gf af+sL g} % .
8_ gf/L pTyfg ;DalGw s|fGtLsf/L sfo{qmdsf] cefj:
g]kfnsf] hg;+Vofsf] cfwf eGbf

klg dflysf] Ps

lx:;f ef+l;b} hf+bf

klg To;nfO{

psf:g dfly p&fpg elg s'g} klg k|fyldstf k|fKt sfo{qmd NofO{ /x]sf] %}g . gf/L pTyfg
;DaGwL

;'Gb/

gf/fx?

lbOG%

efif)fx?

ul/G%

k':ts

n]vx?

n]lvG%

t/

jf:tljs

w/ftfndf s'g} klg qmfGtLsf/L sfo{qmdx? NofOPsf] kfOb}g .

n#'ljQ sfo{qmddf zfvf clws[tsf] ?kdf

tkfO{sf] e'ldsf
n#'ljQ sfo{qmd s&Lg t/ ;'vb eljiosf] kl/sNkgf ul/ cf/De ul/Psf] k$ltsf] gfd xf] .
o;n] kl/sNkgf u/]sf] efjL g]kfnL ;dfh cfod'ns cg'zfl;t / :j:km't{ ?kdf ;+rfng x'g
29

;Sg] ljZjf;df cfwfl/t % . o;sf] g]kfndf z'ecf/De s&f]/ k|;a kL*fsf] k|Tofe'tL ul/Psf]
lyof] . Pslt/f ljutsf s^'cg'ej / cEof;n] ul/nlIft u/]sf ;+s]tx?af^ k/Dk/fut zLk
z}nL / Jojxf/ cjsf] u|fdL)f r'gf}tL sxnL nfUbf] u/LaL x^fpg ;lsb}g eGg] dGotfnfO{
:jLsf/ ul/ n#'ljQsf] ;dfi^Lut k|zf;g / Joj:yfkg ;+oGq u|fdL)f u/LanfO{ k|$fg ul/g]
;]jfsf] l;l;d ;+u ldNg] ul/ ?kfGtl/t ul/Psf] % .
n#'ljQ sfo{qmdn] tof/ u/]sf] gLlt lgb]{zgnfo{ jf:tljs sfo{If]qdf ;'rf? ?kdf nfu'
u/fpg zfvf clws[tsf] dxTjk')f{ e'ldsf /xg] ub{% . zfvfsf] pRr Joj:yfkgaf^ th'{df
ul/Psf] gLlt lgb]{zgaf^ jf:tljs nIo xfl;n ug{ ;f] gLlt lgb]{zgnfO{ jf:tljs hLjgdf
ptfg{ Pp^f sdf)*/sf] d}bfgdf ;kmntf xfl;n ug{ ljleGg lsl;dsf /)fgLltx? ckgfpg' kg]{
cfjZoStf dx;'; ul/Psf] % . zfvf clws[tn] pRr Joj:yfkg / tNnf] sd{rf/Lx? aLr
k'nsf] e'ldsf v]Nb% . o;n] dflyaf^ cfPsf] gLlt lgb]{zgsf] tNnf] txdf sfof{Gojgsf] ;fy}
sfd

ubf{ b]vfkg]{ lj#\gjfwf c*rgx?sf]

feedback

sf] ?kdf

k'g pRr Joj:yfkg ;dIf

k'/ofpg] sfo{ klg ub{% . o;sf cnjf b]xfosf bfolTj zfvf clws[tsf] sfo{ut ?kdf /xg]
ub{% .
1_ Planning:
pRr Joj:yfkgsf] n] lgb]{lzt u/]sf] gLlt lgb]{zg cGt{ut /lx zfvf clws[tn] zfvfsf]
b}lgs

dfl;s

sfo{sf]

nflu

zfvf

cGo

sd{rf/Lx?

;+u

%nkmn

u/L

of]hgf

agfpb%

zfvfnfO{ sxf+ k'/ofpg], sxf+ nUg], s;/L nfg], s'g If]qdf nflIft ug]{, sd{rf/Lx?sf] nIo
af+*\g], sxf+ k&fpg], tyf zfvfsf] ;b:o, nufgL, c;'nL, art cflbsf] of]hgf agfpg] sfo{
zfvf clws[tn] ug'{ kb{% .
2_ Organizing:
zfvf

clws[tn]

cfkm'

cGt{utsf

sd{rf/Lx?nfO{

;+u&Lt

ul/

ltgLx?sf]

sfo{

tf]Sg]

v^fpg] / To;sf] d'Nof+sg ug]{ sfo{ ub{% . s'g sd{rf/L s'g sfddf nufpg] sd{rf/Lx?sf]
?rL If]dtf / bIftfsf] cfwf/df tf]Sg' kb{% / dfq} a(L k|ltkmn kfpg ;lsG% .
3_ Direction & Motivating:
zffvf clws[tn] cfkm' dftxtsf sd{rf/Lx? ;+u ;/;Nnfx ul/ x/]s sd{rf/Lx?nfO{
lglZrt sfo{sf] nflu lgb]{zg lbg] tyf ltgLx?nfO{ sfd k|lt pTk|]l/t ug]{ sfo{ klg ug'{ kb{%
. pgLx?nfO{ sfo{ ug{ xf};nf ljleGg tf}/ tl/sfx?af^ ug'{ kb{% .
4_ Co ordinating:

30

pRr

zfvf clws[tn] dflyNnf] lgsfo

/ dftxtsf sd{rf/Lx?df

Joj:yfkgaf^

s'/f

lgb]{zgaf^

lgb]{lzt

nfu'

u/fpg'

sfo{sf]

dftxtsf

;dGoj ub{% .
sd{rf/Lx?df

kg]{

c;'ljwfx? pRr Joj:yfkg ;dIf k'/ofpg' sfo{ ub{% .

5_ Leading & Controlling:
zfvf clws[tn] zfvfsf sd{rf/Lx?df g]t[Tj k|bfg ub{% . pgLx?df sfo{ ug{ g]t[Tj
lbg], To;sf] /]vb]v ug]{ / d'Nof+sg ug]{ sfo{ ug'{ kb{% .
n#'ljQ sfo{qmdsf] p$]Zo k|fKtLsf] nflu zfvf clws[tn] ljleGg lsl;dsf cj;/x?
vf]Hg], gof+ gof+ k|ljlwx? ljsf; ul/ lgb]{lzt gLltx? dftxtdf sfof{Gojg ug'{ tyf pRr
Joj:yfkg / zfvfsf sd{rf/Lx?df ;dfgh:otf Nofpg] sfo{ ub{% .

dlxnf ju{ g} ljkGg ju{ x'g\ .

g]kfnsf]

s'n

hg;Vofsf]

50% eGbf

a(L hgv+Vof

dlxnf

ju{n]

g}

cf]u]^]sf]

o;y{

dlxnfx? x/]s If]qaf^ zf]lift x'g' eg]sf] s/La cfwf eGbf al( efu k%f*L ws]lng' xf] .
cfwf efu k%f*L ws]lng' eg]sf] hlt ;'s} ljsf;sf] r/d df k'u]tf klg cfwf eGbf al(
ljsf; x'g ;Sb}g . g/ gf/L Ps /ysf b'O{ kf+u|fx? x'g\ . b'O{ dWo] s'g} Pp^f clnslt klg
;fgf]

jf sdhf]/ ePdf rNg ux|f] x'G% . o;y{ /ynfO{ s'zntfk'j{s ;+rfngdf b'j} kf+u|fsf]

;dfg cfjZoStf /x]sf] x'bf b'j}nfO{ ;fdfg'kflts (+uaf^ Pp^} :t/df nUg h?/L kb{% . o;y{
b'O{ kf+u|f ?kL g/ gf/Lx?nfO{ x/]s tj/af^ Pp^} :t/df ljsf; x'g' kb{% . ;dfg cj;/ lbg'
cfjZos b]lvG% .
dlxnf ju{ x/]s If]qdf k%f*L k/]sf] s'/f ;j{ljlwt} % . rfx] Tof] cfly{s If]qdf xf];
rfx] ;fdflhs If]qdf xf]; rfx] /fhg}lts b[li^|n] rfx] z}lIfs b[li^|n \ xf];\ dlxnf ju{ ckx]lnt
/x]sf] kfOG% . cfly{s b[li^|sf])faf^ klg dlxnfx? zf]lift %g\ . s'g} klg g]kfnL %f]/LnfO{
k}t[s ;Dkltaf^ crn ;Dkltsf] lx:;]bf/ x'g kfOb}g . ;fdflhs b[li^|af^ klg dlxnf eg]sf]
k'?ifsf] k}tnfsf] w'nf] ;/x x'g\ logLx?n] k'?ifsf] ;]jf ug'{ kb{% . ;Ddfg ug'{ kb{% . k'?if
;/xsf] s[ofsnfk ug{ kfOb}g . /fhg}lts b[i^|Lsf])faf^ klg dlxnfx? zf]lift %g\ . x'g t
g]kfn

clw/fHosf] ;+ljwfgsf] wf/f 114

df s'g} klg /fh}lts

kf^L{n] sDtLdf 5% dlxnf

pDd]bjf/L k|ltlgwL ;efsf] nflu lbg' kg]{ / ;+ljwfg ;efsf] v'Nnf lgjf{rgsf] nflu lbg' kg]{
Joj:yf % . o$lt dlxnfx? k'?if ;/x kfpg' kg]{ clwsf/af^ a+lrt /x]sf %g\ . z}lIfs
b[li^|sf])faf^

klg

%f]/fx?nfO{

#/sf]

sfd

sfudf

nufpg]

s]jn

%f]/fx?nfO{

dfq

:s'n

k&fpg] rng % .

31

dflysf] x/]s b[li^|sf])fsf] ljj]rgfaf^ of] :ki^ x'G% ls dlxnf g} jf:tljs of] b]zsf
ljkGg ju{ x'g\ lsg ls s;/L 51% hg;+Vof cf]u]^]sf] of] ju{ x/]s If]qdf zf]lift /x]xf %g\ .
o;y{ ha;Dd of] ju{sf] ljsf;df hf]* lbOb}g ta;Dd of] b]zsf] ljsf; c;Dej g} % eg]/
eGbf clto'lQm gxf]nf . o;y{ dlxnf ju{nfO{ cuf*L a(fpg x/]s If]qaf^ k|of; x'g' h?/L %
. dlxnfx? s} ljsf;df

of] b]zsf] ljsf; c*]sf] % . ;j{k|yd xfd|f] ;+ljwfgdf e}/x]sf] %f]/f

%f]/Lsf] e]befj vtd ul/g' k%{ . %f]/L eg]sf] %f]/f xf] / %f]/f eg]sf] %f]/L xf]

eGg]

efjgfsf] ljsf; u/fOg' k%{ . logLx? Ps csf{sf k'/s x'g\ . %f]/f geP %f]/Lsf] cl:tTj
/xGg / %f]/L geP %f]/fsf], o;y{ b]zdf ;fdfg'kflts

ljsf;sf] nflu k'?ifdf dfq ;Lldt

/x]sf] clwsf/nfO{ qmdz %f]/Ldf x:tfGt/)f ul/g' kb{% . cfh ljZjs} Oltxf;nfO{ x]l/g] xf]
eg] tdfd b]zx?sf] /fHo ;Qf dlxnfx?n] ;xh (+un] bf}*fPsf] kfOG% .
cGtdf xfd|f] b]zsf] 51% hg;+Vof x/]s b[li^|n] lk%fl*Psf] x'bf of] b]zsf] jf:tljs
ljkGg ju{ dlxnfx? g} x'g\ .

df}lb|s gLltsf] k|efjsfl/tf / ;Ldfx?

df}lb|s

gLlt eGgfn] s]Gb|Lo

a}+sn] d'n'ssf] cy{tGqsf] dfu Pj+ cfk'lt{sf] cjZyf

x]/L ;f]

cfwf/df d'b|f cfk'lt{ ug]{ gLlt xf] . of] df}lb|s clwsf/L$f/f d'b|f, Aofhb/ / shf{ ;DaGwdf
pko'Q

gLlt

cjnDag

u/L

;dli^ut

cfly{s

p$]Zox?

h:t}

cfly{s

:yfloTj

cfly{s

ljsf;df k|efj kfg]{ gLlt xf] . d'b|f ;fv, Aofhb/ df}lb|s gLlt;+u k|ToIf ;DaGw /fVb%g\ eg]
d'No lgoGq)f, Hofnf Pj+ ah]^ Joj:yfkg df}lb|s gLlt;+u ck|ToIf?kn] ;DaGw /fVg] tTjx?
x'g\ .
d'b|fsf] nfut / dfqfdf x'g] kl/jt{gn] ljleGg ;dli^ut rnx? h:t} cfly{s ljsf;, d'b|f:kmLlt,
Aofhb/,

ljlgdo

b/

zf]wgfGt/df

&'nf]

k|efj

kfb{%

df}lb|s

gLltsf]

ljljw

cfly{s

rnx?df kg]{ k|efjsf ;DaGwdf cy{zf:qLx?aLr dt}Sotf eg] %}g . zf:qLo / gjzf:qLo
cy{zf:qLx? d'b|fdf ul/Psf] j[l$n] d'b|f:kmLltdfq u/fp+% eGg] s'/fdf ljZjf; ub{%g\ . eg]
lslG;og cy{zf:qLx?n] Aofhbsf] dfWodaf^ d'b|f k|bfosf] jf:tljs rnx?df kg]{ c;/df hf]*
lbPsf

%g\

df}lb|s

cfy{zf:qLx?n]

eg]

d'b|fk|bfon]

cNksfndf

pTkfbgsf

;fwgx?

ck')f{

/f]huf/Lsf] l:ytLdf x'g] x'+bf d'b|f k|bfodf j[l$ x'g]ljQLs} pTkfbgdf j[l$ x'G%, t/ d'Nodf j[l$
x'b}g, t/ bL#{sfndf pTkfbgsf ;fwgx? k')f{ /f]huf/ x'g]x'bf+ d'b|fk|bfodf j[l$ x'bf+ pTkfbg
xf]Og, a? d'No j[l$ x'G% .

32

cy{tGqdf

d'b|fsf] dfueGbf

cfk'lt{ a(L x'g uof] eg] To;n] s'n dfu j[l$

ub{% . olb

cy{Joj:yfdf yk pTkfbg Ifdtf %}g eg] o;n] d'No j[l$ u/f+pb% . olb v'nf cy{tGq ePsf]
d'n's % eg] cfotdfkm{t ;f] dfu k'/f x'gfn] a(L ePsf] d'b|fn] zf]wgfGt/ ;+s^ / ljlgdo
cjd'Nog lgDTofp+% . t;y{, o:tf] cj:yfdf d'b|fk|bfo lgoGq)f ug{ s]Gb|Lo a}+sn] a}+sb/ /
clgjfo{ gub cg'kftdf j[l$ ub{% cyjf v'nf ahf/df k|ltd'ltx? ljqmL ub{% . o;n] ubf{
jfl)fHo a}+sx?sf] t/ntf sd eO{ nufgL ug]{ Ifdtfdf sdL cfO{ d'b|fsf] cfk'lt{ #^L dfu
a/fa/ x'G% / cfly{s l:y/tf k|fKt x'G% . To:t} d'b|fsf] dfusf] t'ngfdf cfk'lt{ sd eof] eg]
cfly{s dGbL, a]/f]huf/L pTkfbg x'G% / pTkfbgdf s^f}tL x'G%, h;n] cGttf]uTjf cfDbfgL,
art, nufgLnfO{ k|lts'n c;/ kfb{% . To;}n] cy{tGqdf ;xL (+un] d'b|f dfusf] k|If]k)f u/L
;fxLadf]lhd d'b|fsf] cfk'lt{ ug'{ cfjZos % . oxL sfo{sf nflu df}lb|s clwsf/Ln] cjnDjg
ug]{ gLlt df}lb|s gLlt xf] .

g]kfnsf] ;Gbe{
g]kfndf g]kfn /fi^| a}+sn] df}lb|s gLltsf] th'{df / sfof{Gjog ub{% . jfl)fHo a}+s, ljsf;
a}+s / ljQ sDkgLx? df}lb|s gLlt sfof{Gjogdf d'Vo ;dsIfLsf] ?kdf /x]sf x'G%g\ . g]kfn
/fi^| a}+s P]g 2058 cfpg' cl#;Dd g]kfn /fi^| a}+sn] df}lb|s pks/)fdf cfjZos kl/jt{g
u/L d'b|fk|bfodf lgoGq)f ug]{ ub{Yof] . cf}krfl/s df}lb|s gLltsf] Joj:yf lyPg . of] P]g
cfPkl% cfly{s jif{ 2059.60 b]lv g]kfn /fi^| a}+sn] k|To]s jif{ cf}krfl/s?kdf df}lb|s gLltsf]
th'{df, #f]if)ff / sfof{Gjog ub}{ cfPsf]% .

df}lb|s gLltsf] p$]Zo

df}lb|s gLltsf] k|efjsf/L sfof{Gjog eof] jf ePg egL x]g{sf nflu o;sf p$]Zox?sf] jf/]df
hfgsf/L x'g' h?/L x'G% . df}lb|s gLltsf p$]Zox? cfly{s l:y/tf -d'No l:y/tf, ljlgdo b/
l:y/tf / zf]wgfGt/ l:y/tf_ / cfly{s ljsf; -cfly{s j[l$, /f]huf/L clej[l$, u/LaL lgjf/)f,
wgsf] Gofok')f{ ljt/)f_ x'g\ . df}lb|s gLltsf p$]Zox? s] x'g] eGg] s'/f d'n'ssf] cfly{s
ljsf;sf] :t/ / ;+/rgfn] lgwf{/)f ub{% . cfly{s ljsf;sf] lglZrt r/)f kf/ ul/;s]sf
d'n'sx?df df}lb|s gLltsf] p$]Zo cfly{s l:y/tfdfq x'g] ub{% / To;df klg sltko ljsl;t
d'n'sx?n] t d'b|f:kmLlt lgoGq)fnfO{ dfq nIosf] ?kdf lng] u/]sf %g\ . ljsf;zLn d'n'sx?df
eg] cfly{s ljsf; / cfly{s l:y/tf b'j} g} df}lb|s gLltsf p$]Zo /xg] u/]sf%g\ . g]kfn
/fi^| a}+s P]g 2058 cg';f/ df}lb|s gLtsf] d'Vo p$]Zo g]kfnsf] bLuf] cfly{s ljsf;sf nflu
d'No l:y/tf / zf]wgfGt/ l:y/tf sfod ug'{ /x]sf] % .

33

ct df]lb|s gLltsf] k|efjsfl/tf ljZn]if)f ug{sf nflu df}lb|s pks/)fx?df ul/Psf] kl/jt{gn]
pk/f]Qm p$]Zox? slt k|efjsf/L ?kdf xfl;n x'g;s] t eGg] s'/fsf] ljZn]if)f x'g' h?/L % .
o;sf nflu df}lb|s pks/)fx?sf] klg hfgsf/L x'g' cfjZos % . df}lb|s pks/)fx? k|ToIf /
ck|ToIf ul/ b'O{ lsl;dsf x'G%g\ . k|ToIf df}lb|s pks/)f eGgfn] shf{ ;Ldf, Aofhb/ lgwf{/)f,
dflh{g b/ lgwf{/)f, k|ToIf sf/jfxL, g}lts bafa cflb x'g\ eg] ck|ToIf df}lb|s pks/)fx?
eg]sf clgjfo{ gub df}Hbft, a}+s b/ / v'nf ahf/ k|ls[of x'g\

. ljQLo pbf/Ls/)fsf]

lj:tf/ / v'nf ahf/ cjwf/)ff;+u} g]kfn /fi^| a}+sn] ck|ToIf df}lb|s pks/)fsf] k|of]u ug]{
u/]sf] % . clgjfo{ gub df}Hbft eg]sf] jfl)fHo a}+s tyf ljQLo ;+:yfx?n] cfkm\gf] s'n lgIf]k
bfloTjsf] Ps lglZrt k|ltzt s]Gb|Lo a}+sdf /fVg'kg]{

df}Hbft xf] . g]kfndf of] cg'kft clxn]

5=5 k|ltzt % . cy{Joj:yfdf d'b|f lj:tf/ eO{ d'b|f:kmLltsf] cj:yf cfPdf s]Gb|Lo a}+sn] of]
cg'kft a(fOlbG% . h;n] ubf{ jfl)fHo a}+sx?n] w]/} /sd s]Gb|Lo a}+sdf /fVg'kg]{ eO{ pgLx?sf]
nufgL ug]{ Ifdtfdf x|f; cf+p% / d'b|fk|bfo lgoGq)f x'G% . d'b|f ;+s'rgsf] cjZyfdf eg]
s]Gb|Lo

a}+sn]

of]

cg'kft

#^fp+%

To:t},

a}+sb/

eg]sf]

s]Gb|Lo

a}+sn]

clGtd

C)fbftf

;'ljwfsf] ?kdf jfl)fHo a}+sx?nfO{ C)f lb+bf lng] Aofhb/ xf] . xfn g]kfndf a}+sb/ 6=5
k|ltzt % . d'b|f lj:tf/sf] ;dodf s]Gb|Lo a}+sn] of] a}+sb/ a(fp+%, h;n] ubf{ jfl)fHo
a}+sx?n] s]Gb|Lo a}+s;+u lng] C)f dx+uf] kg{ hfG% . Aofhb/ a(]kl% shf{sf] dfu sd x'G%
/ d'b|fk|bfo lgoGq)f x'G% . d'b|f ;+s'rgsf] cjZyfdf eg] s]Gb|Lo a}+sn] a}+sb/ #^fp% . v'nf
ahf/ k|lqmof cGt{ut rflx d'b|f lj:tf/sf]

k|lte'ltx? v/Lb ubf{ pgLx?;+u /x]sf] d'b|f s]Gb|L

a}+ssf] xftdf cf+p% / d'b|fk|bfo lgoGq)f x'G% . d'b|f ;+s'rgsf] cjZyfdf eg] s]Gb|Lo a}+sn]
v'nf ahf/af^ k|lte'ltx? v/Lb ub{% .

df}lb|s gLltsf] k|efjsfl/tf / ;Ldfx?

df}lb|s pks/)fx?df cfjZos kl/jt{g u/L d'b|fk|bfodf kl/jt{g ubf{ dfly pNn]lvt p$]Zox?
k|efjsf/L?kdf xfl;n x'g;s] eg] df}lb|s gLlt k|efjsf/L ePsf] dfGg ;lsG% . t/ g]kfndf
df}lb|s gLltsf] k|efjsf/L sfof{Gjogdf w]/} ;Ldfx? /x]sf %g\ . df}lb|s gLltsf] k|efjsfl/tf
b]xfosf tTjx?df e/ kb{% .
df}lb|s gLltsf] p$]Zo: df}lb|s gLt k|efjsf/L x'gsf] nflu o;sf] Psn p$]Zo x'g' cfjZos %
. cfly{s ljsf; jf cfly{s l:y/tddWo] Pstkm{ dfq df}lb|s gLlt s]Gb|Lt /x\of] eg] o;sf]
k|efjsfl/tf ;'lglZrt ug{ ;lhnf] x'G% . t/ g]kfndf df}lb|s gLltsf] p$]Zo cfly{s ljsf; /
cfly{s l:y/tf b'j} /x]sfn] Pp^f p$]Zo xfl;n ug{ ul/Psf] k|of;n] csf]{ p$]Zo k| fKtLdf
cj/f]w l;h{gf ug]{ ePsfn] df}lb|s k|efjsfl/tf ;'lglZrt ug{ s&Lg % . cfly{s ljsf; x]t'
shf{ k|jfxdf lj:tf/, Aofhb/df sdL ubf{ d'b|fk|bfodf lj:tf/ eO{ d'b|f:kmLlt pTkGg x'ghfG%,
h;n] ubf{ cfly{s l:y/tf sfod x'g ;Sb}g eg] cfly{s l:y/tf sfod ug]{ p$]Zon] d'bfk|bfo
34

lgoGq)f cyf{t shf{ k|jfxdf sdL / Aofhb/df cjZyfdf df}lb|s gLltsf] k|efjsfl/tf lgSof}{n
ug]{ sfo{ s&Lg % . o;sf nflu ;/sf/L If]qsf] klg ;xof]u cfjZos % .

cy{{tGqsf] v'nfkg / ljlgdob/ k|)ffnL

df}lb|s

gLltsf]

k|efjsf/L

sfof{Gjog

eGg]

s'/f

d'n'ssf]

cy{tGqsf]

v'nfkg

-s'n

ufx{:y

pTkfbgdf j}b]lzs Jofkf/df c+z_ / ljlgdob/ k|)ffnLdf e/ kb{% . cy{tGq v'nf / nlrnf]
ljlgdob/ k|)ffnL ePsf] cjZyfdf df}lb|s gLlt k|efjsf/L x'G% . o:tf] cj:yfdf zf]wgfGt/
artaf^

l;h{gf

ePsf]

cl:y/tfnfO{

nlrnf]

ljlgdob/n]

:jt

lg:t]h

ug]{

ub{%

To;n]

cy{Joj:yfdf d'b|f k|bfo, ljlgdob/, d'Nodf gsf/fTds c;/ kfb}{g . t/ olb d'n'sdf l:y/
ljlgdob/ k|)ffnL % eg] zf]wgfGt/ artaf^ l;h{gf ePsf] ljlgdob/ clwd'NognfO{ /f]Sg
s]Gb|Lo a}+sn] ljb]zL d'b|f lsgL :jb]zL d'b|f cy{tGqdf lj:tf/ ubf{ d' b|fk|bfo a(\g uO{ cfly{s
cl:y/tf pTkGg x'G% . elgG%, 'k')f{ k'+hL vftf kl/jTo{tf, l:y/ ljlgdob/ k|)ffnL / k|efjsf/L
df}lb|s gLlt' ;Dej %}g . o; ts{nfO{ cy{zf:qLx?n] 'Impossible Trinity' sf] gfd lbPsf %g\ .
g]kfnsf] cy{tGq ;fdfGot v'nf / nlrnf] ljlgdob/ k|) ffnL ePsf] dflgG% . t/ ljlgdob/sf]
xsdf Managed Float ckgfPsf] / ef/tLo ?k}of+ ;+u l:y/ b/ ckgfPsf]n] xfd|f] ljlgdob/
ck|ToIf?kdf l:y/ g} dfGg' kg]{ x'G% . k')f{?kdf k'+hL vftf kl/jTo{ klg gePsf]n] ubf{ cy{tGq
k')f{?kdf v'nf % klg eGg ;lsg] cjZyf %}g . d'n t log} sf/)fx? df}lb|s gLltsf] k|efjsf/L
sfof{Gjog x'g g;Sg'sf sf/)fx? x'g\ .

%f]^f] a'+bfut pQ/x?:

g]kfnsf] cfly{s ;+/rgf:
1_ ljs^ ef}uf]lns cjZyf .
2_ s[lifdf cfwfl/t cy{Joj:yf .
3_ u|fdL)f cy{tGq .
4_ ld>Lt cy{tGq .
5_ pRrQd u/LaL .
6_ ;DkQL tyf cfosf] c;dfg ljt/)f .
7_ Go'gtd cfly{s j[l$ .
8_ ltj| hg;+Vofdf j[l$ .

35

9_ dGb cf}wf]lus ljsf; .

10_ ljsf; k'j{wf/sf] ck|ToKQtf .
11_ cljsl;t ;fdflhs ;]jf If]q .
12_ k|fs[lts ;Dkbfsf] plrt pkof]usf] cefj .
13_ a(\bf] Jofkf/ #f^f .
14_ a(\bf] a}b]lzs C)F .
15_ a(\bf] a]/f]huf/L cw{a]/f]huf/L .

g]kfnsf] cfly{s ljsf; b/ ltj| kfg{ lnOPsf gLltut

k|of;x?:
1_ n#'ljQ sfo{qmdx? uf+p uf+pdf ;+rfng .
2_ ;If/tf cleofg sfo{qmd .
3_ u|fdL)f :jfnDjg sfo{qmd
4_ s[lif pTkfbgsf] lgsf;Lsf] aGb]hsf] cGTo .
5_ zLkd'ns tflnd / a]/f]huf/ shf{sf] Joj:yf .
6_ sd}of k|yfsf] pGd'ng .
7_ e'ld;'wf/ cfof]usf] u&g .
8_ gLlhs/)fdf hf]* .
9_ #/]n' tyf ;fgf pBf]u ljsf; a}+ssf] :yfkgf .
10_ Aofh cg'bfg .
11_ dxuL lgoGq)f .
12_ uf+pd'vL sfo{qmd .

36

sdhf/L, ;d:ofx?:
1_ s[lifdf cfwfl/t cy{Joj:yf .
2_ pRr u/LaL .
3_ a]/f]hufl/tf .
4_ clzIff .
5_ /fhg}lts cl:y/tf .
6_ ljsf;sf k'j{wf/x?sf] ck|oKQtf .
7_ k|fs[lts ;Dkbfsf] plrt pkof]usf] cefj .
8_ Jofkf/ #f^f / Jofkf/ c;Gt'ng

;dfwfgsf pkfox?

1_ cfw'lgs s[lif k|)ffnL .

2_ cfod'ns / zLkd'ns lzIFf .
3_ hgr]tgfdf clej[l$ .
4_ k|fs[lts ;Dkbfsf] pRrQd pkof]u .
5_ cfoft k|lt:yfkg Pj+ lgof{t k|jw{g .
6_ hg;+Vof lgoGq)f .

u/LaL lgjf/)f ;DaGwL ;/sf/sf] gLltx?

1_ n#'ljQ sfo{qmd ;+rfng ug]{ ;+:yfx?sf] l;#| :jLs[tL .
2_ k|fyldStf If]qdf clgjfo{ nufgL ug'{ kg]{ Joj:yf .
37

3_ u|fdL)f :jfnDjg sf]ifsf] :yfkgf / ;+rfng .

4_ ;If/tf cleofg .
5_ sd}of k|yfsf] pGd'ng .
6_ s[lif pTkfbg lgof{tsf] aGb]hsf] cGTo .
7_ zLkd'ns pBdzLn tfnLdsf] Joj:yf .
8_ #/]n' tyf ;fgf pBf]u ljsf; a}+ssf] :yfkgf .
9_ j[$ c>fd .
10_ s[lif ;fdu|Ldf e+;f/ ljqmLs/sf] %'^ .
11_ c;xfo ljw'jf a}jflxs eQf .
12_ e'ld;'wf/ .

u|fdL)f cy{tGqsf] ;+/rgf .

1_ oftfoftsf] c;'ljwf .
2_ s[lifdf cfwfl/t cy{Joj:yf .
3_ ldl>t cy{tGq .
4_ pRrQd u/LaL .
5_ ;DkQL tyf cfosf] c;dfg ljt/)f .
6_ ltj| hg;+Vofdf j[l$ .
7_ zfx' dxfhgsf] rqmf] Aofhb/sf] C)faf^ u|fl;t .
8_ hgr]tgfsf] cefj .
9_ cw{j]/f]huf/Ltf .
10_ ljleGg ;d'bfo / s'l/tL .
38

ljsf; tyf cfw'lgsLs/)f ug{ lnOPsf] gLlt

1_ u|fdL)f :jfnDag sf]ifsf] :yfkgf .
2_ cWoog k|f]T;fxg .
3_ #/]n' ;fgf pBf]u ljsf; a}+ssf] :yfkgf .
4_ s[lif pTkfbgsf] aGb]hsf] cGTo .
5_ ljw'jf eQf / lgz'Ns :j:y ;]jf .
6_ a[$ cf>fd .
7_ Aofh cg'bfg .
8_ u|fdL)f :j:y lsNgLs vf]Ng C)f .
9_ h]i& gful/s eQf .
10_ zLkd'ns tfnLd .

;d:ofx?
1_ k/Dk/fut s[lif k|)ffnL .
2_ pRr u/LaL .
3_ clzIff .
4_ cw{j]/f]hufl/tf .
5_ zfx' dxfhgsf] rqmf] Aofhb/sf] C)f .
6_ ljQLo ;+:yf ;DaGwL !fgsf] cefj .
7_ k}t[s C)f .
8_ sfg'gL emge^ .
9_ cg'pTkfbs vr{ .

39

10_ pko'Qm s[lif ahf/sf] cefj .

;dfwfgsf pkfox?
1_ pBdlzn Joj;fosf] lj:tf/ .
2_ ljQLo ;+:yfx?sf] ljsf; .
3_ z'ne lzIffsf] Joj:yf .
4_ s[lifdf cfw'lgsLs/)f .
5_ dxfhgL k|yfsf] pGd'ng .
6_ zflQmsf] ljs]Gb|Ls/)f .
7_ s[lif cf}hf/ tyf /;folgs dnsf] ;j{;n
' e Joj:yf tyf cg'bfg .

u|fdL)F dlxnfx? pTyfg ;DalGw gLlt

1_ n#'ljQ sfo{qmd dfkm{t clgjfo{ dlxnf dfkm{t C)fsf] Joj:yf .
2_ cWoog k|f]T;fxg .
3_ ljw'jf eQf / lgz'Ns :j:y ;]jf .
4_ #/kl/jf/ sfo{qmd zflgjf/ l^=jL= dfkm{t

5_ dlxnf sfg'gL ;If/tf cleofg /]l*of] g]kfn dfkm{t .

6_ dftlzz' sNof)f kl/of]hf .
7_ hgr]tgfdf clej[l$ .
8_ b]jsL / aflwgL k|yfsf] pGd'ng .
9_ dlxnf dGqfnosf] :yfkgf .
10_ dlxnf sfg'gL ;If/tf cleofg sfo{qmd

-g] jf/ ozf];];gaf^ _

40

;dfwfgsf pkfox?
1_ cfw'lgs s[lif k|)ffnL .
2_ cfod'ns / zLkd'ns lzIff .
3_ hgr]tgfdf clej[l$ .
4_ k|fs[lts ;Dkbfsf] pRrQd pkof]u .
5_ cfoft k|lt:yfkg Pj+ lgof{t k|jw{g .
6_ hg;+Vof lgoGq)f .
7_ pBdlzn k]zfsf] ljsf; .

u|fdL)f If]qsf] ljsf;, dlxnfsf] pTyfg / u/LaL

lgjf/)fdf n#'ljQ sfo{qmdsf] of]ubfg

1_ b]zsf] ;Gt'lnt ljsf; .

2_ u|fdL)f s[ifssf] cfodf j[l$ .
3_ >d / zLksf] ;b'kof]u .
4_ /f]hufl/tf / :j/f]huf/L .
5_ pBdzLn shf{ tyf artsf] nflu pTk|]l/t .
6_ zf]if)faf^ d'lQm .
7_ ;DklQ tyf cfosf] cdfgtf x^\g] .
8_ dxfhgL k|yfsf] pGd'ng .

41

9_ dlxnf z zflQms/)f / zf]if)faf^ d'lQm .

;/sf/L k|of;x?
1_ uF|dL)f :jnDag sf]ifsf] :yfkgf .
2_ #/]n' tyf ;fgf pBf]u a}+ssf] :yfkgf .
3_ zLkd'ns tflndsf] Joj:yf .
4_ u|fdL)f If]qdf clwSQd nufgL .
5_ dlxnf ljsf; sfo{qmd .
6_ hgr]tgf clej[l$ sfo{qmd .
7_ s[lif ahf/ Joj:yf .
8_ n#'ljQ sfo{qmdsf] Jofks ljsf; .
9_ s[lif ;dfu|Lx?df e+;f/s/ / cGtz'Ns s/ %'^ .
10_ ljs]Gb|Ls/)f
11_ l;rfO ;'ljwf .
12_ s[ifL ahf/ Joj:yf .

gf]a]n zflGt k'/:sf/ 2009

zflGt k|flKtsf] af^f] u/LaLaf^ d'lQm xf][ eGg] egfO{ rl/rfy{ ub}{ o; cuf*L sf] gf]an
] zflGt
k'/:sf/ u|fld)f a}ls sfo{qmdsf k|ltkfbs a+Unfb]zsf k|f]= df]xDdb o'g';n] kfPsf %g\ . s/La
33 jif{sf] ofqfdf pgn] 50 nfv eGbf clws lgw{gQd a+Unfb]zL gful/snfO{ cfkm\g} ana'tfdf
kf}/v u/]/ :jfjnDaL hLjg ljtfpg ;xof]u k'-ofpg] pgL ;g\ 1984 sf] /fdf]g Dofuf;];
k'/:sf/af^ ;Ddflgt eO;s]sf %g\ . pgnfO{ gf]an
]
zflGt k'/:sf/ k|flKtkl% blIf)f Pl;of
If]qdf

v'zLsf]

k|ltkfbssf

nx/

?kdf

%fPsf]

k|Voft

pgL

u/LanfO{

gf]a]n

zflGt

lagf

lwtf]

k'/:sf/

shf{

kfpg]

pknAw
klxnf]

u/fpg]

a+Unfb]zL

sfo{qmdsf
ag]sf%g\

u/Lasf d'lQmbftfsf ?kdf kl/lrt x'b} cfPsf pgL / pgn] z'? u/]sf] u|fld)f a}snfO{ ;+o'Qm

42

?kdf zflGt k'/:sf/ lbg] gf]an

] zflGt k'/:sf/ ;ldltsf] Tof] %gf}^ lglZro g} :jfutof]Uo %
.
u/LaL, clzIff, /f]u nufPtsf ;dfg ;d:ofaf^ u'lh|/x]sf] l%ldsL a+Unfb]zsf Ps gful/sn]
;+;f/s} ;jf]{Qd dflgg] Ps k'/:sf/af^ ;Ddflgt ePsf] va/n] cfdg]kfnL tyf u|fld)f a}ls
sfo{qmddf ;+nUg a}+s tyf ljQLo ;+:yfx?nfO{ xf};nf k|fKt x'g' :jefljs xf] . ;fwf/)f hLjg
ljtfpg] :jb]zL n'uf nufpg] / u/La ljkGg kl/jf/sf] lxtdf sfd ug]{ u/]sf o'g'z h:t}
;dfh ;'wf/ssf] g]kfndf klg plQs} vf+rf] % . xfn g]kfndf klg To:tf JolQm b]vf kg{
yfn]sf %g\ . tL JolQm /fhlglt! geP/ o'g'; h:t} a}ls If]qdf nfu]sf JolQm x'g\ . k'/:sf/
/sdaf^ u/La afnaRrfnfO{ kf]if)fo'Qm vfgf agfpg] sf/vfgf vf]Ng] / af+sL /sdn] u/Las}
nflu cf+vf c:ktfn vf]Ng] pgsf] of]hgf ;kmn xf]; \ . 66 aifL{o o'g';n] 30 jif{df u/]sf]
ldxg]tn]

nfvf}+

u/Lasf

hLjgdf

NofOPsf]

kl/jt{gaf^

;Ddfg

k|fKtsf]

cj;/ xfd|f

h:tf

n#'ljQ ;]jfaf^ u/LaL lgjf/)f ug{ ;lsG% / bLuf] zflGtsf] nflu u/LaL d'Qm ;+;f/ x'g' k%{
eGg] dfGotfdf sfd ul//x]sf] xfd|f] h:tf] ;+:yfnfO{ klg o'g'zsf] ;Ddfgn] xf};nf a(fPsf] % .
o; z'ecj;/df xfd|f] tkm{ af^ k|f]km];/ o'g'z tyf u|fld)f a}+s a+Unfb]znfO{ xflb{s afwfO{ .

u|fdL)F a}+s k|)ffnL

1= kl/roM
;g 1976 sf] cGTo b]lv ;g 1979 sf] dWofjlw;Dd r^ufp ljZjljBfnosf] ;fd'Gg] hf]a|f eGg]
ufpaf^ e"ldlxg JolStx?af^ shf{ ljt/)F z'? u/L u|fld)f a}+s k|)FfnLsf] k|ltkfbg a+ unfb]zsf k|f]=
o'g';n] u/]sf x'g . 'ul/a d'n'sn] ;[hgf u/]/ wgLn] c+ufn]sf] k|f)ffnL eg]/ ;d]t
ljZje/ k|rlnt /x]sf] k|)ffnL n#'ljQ xf]' . z'?df o;sf] shf{ c;'nL b}lgs ?kdf ug]{ /x]sf]
df]xDdb

lyof] eg] kl% la:tf/} ;Ktflxs x'b} xfn cfP/ dfl;s ;d]t x'b} uPsf] kfOPsf] % . xfd|f] b]zdf
u|fdL)F a}+s k|)FFnL cg';/)F ug]{ lgw{g ;:+yf xf] . o;n] 2049 ;fn r}q 1 ut] ?kGb]xL lhNnfsf]
l;S^xg eGg] ufpaf^ shf{ nufgL u/L kl/IF)Fsf] ?kdf sfd ub}{ cfPsf] / u}/ ;/sf/L ;+:yfsf] ?kdf
sfd ubf{ laleGg lsl;dsf ;d:ofx? pTkGg ePsf]n] lj=;+= 2055 ;fn sflt{s 12 ut] lgw{g pTyfg
a}+s lnld^]*sf] ?kdf btf{ u/fO{ lgw{g ;:yfn] u/]sf] ;Dk')f{ lalQo sf/]faf/nfO{ 2056 ;fn >fj)f 1
ut] b]lv l;$fy{gu/, ?kGb]xLdf s]Gb|Lo sfof{no :yfkgf u/L x:tfGt/)F u/]/ clal%Gg ?kdf xfn;Dd
lg/Gt/ k|utLsf ;fy cuf*L a(b} cfPsf] % . of] a}+s sDkgL P]g 2053 cGt/ut tTsfnLg >L 5 sf]
;/sf/, sDkgL /lhi^f/sf] sfof{no, sf&df)*f}df ldlt 2055.07.12 df ljsf; a}+s P]g 2052 cg";f/
sf/f]af/ ;+rfng ug]{ u/L btf{ ePsf] xf] . o; a}+ssf] xfn clws[t k'hL ?= 30 s/f]*, hf/L k'+hL ?=
20 s/f]* / r'Qmf k'+hL ?= 17 s/f]* 82 nfv (2068 cfiff( d;fGt;Dd_ /x]sf] % . of] a}+s lgw{g
;+:yfn] lj=;=+ 2049 ;fn r}qb]lv u|fld)f If]q sf lakGGf dlxnfx?nfO{ k|bfg ub}{ cfPsf] ljlQo ;]jf
;'rf? ?kn] k|bfg ub}{ lgw{g ;+:yfsf] Successor sf] ?kdf :yfkgf ePsf] xf] . o;sf] ;+:yfkgfsf] nflu
nufgL ug]{x?df d'Vo ;+:yfx?df lgw{g ;+:yf, u|fdL)f ^ i^ -a+unfb]z_, glan a}+s ln=, lxdfnog a}+s

43

ln=, Pe/]i^ a}+s ln= IFC (International finance corporation) , u/LaL lgjf/)f sfo{df k|ltj$ JolQmx?,
;j{;fwf/)fx? sf ;fy} a}+sdf sfo{/t sd{rf/Lx? /x]sf %g\ .
o; a}+sn] a+unfb]zsf] u|fdL)f a}+s ljQLo k|)ffnL cg';/)fstf{sf] ?kdf n#'ljQ sfo{ s|d ;+rfngdf
NofPsf] xf] . o;n] u|fdL)f If]qsf] u/LaL lgjf/)fsf] nflu lalQo ;]jfnfO{ dfWod agfO{ dlxnfju{sf]
;xeflutfTds

;+u&gfTds

;+:yf

u&gf/f

k'+hL;+ u

k|ToIf

;DaGw

u/fO{

:j-/f]huf/

cj;/

cfo

clea[l$ u/fp+% . a}+sn] ;/n tl/sfn] ljgf lwtf] ;d'x hdfgtdf sfg'gL pNemg lagf ljlQo ;]jf
pknAw

u/fO{ u|fdL)f u/LaL sd

ub}{ n}hfg] gLlt lnPsf]

bL#{sfndf ljkGgju{sf] cfly{s

Pj+

;fdflhsdfgl;s ljsf; ug]{ clek|fon] of] a}+s ;+rfng ePsf] % . 2068 cfiff( dzfGt;Dddf of]
a}+sn] g]kfnsf 37 lhNnfx?df 92

j^f zfvf sfof{nox?, 5

j^f If]lqo sfof{no, 1

j^f ;Dks{

sfof{no / ?kGb]xL lhNnfsf] l;fy{gu/df /x]sf] s]lGb|o sfof{no ;d]t u/L s'n 99 j^f sfof{nox?
dfkm{t

cfkm\gf]

sfo{qmd

cuf*L

a(fPsf]

2068

cfiff(

dzfGt

;Dd

s'n

465

hgf

:yfoL

sd{rf/Lx? / 100 hgf cGo ;xof] uL sd{rf/L ;lxt s'n 147845 #/ kl/jf/df 25431 ;d'x /
6199 s]Gb| dfkm{t ;]af k" ofO{ ltgLx?nfO{ ;f]xL ldlt;Dd ?=12 c/a 23 s/f]* shf{ nufgL u/L ?=
2,026,977,826.

p&fpg

af+sL

shf{

/sd

/x]sf]

;f]xL

ldlt;Dd

;b:ox?sf]

gfdaf^

?=634,210,981. art tyf lgIf]k ;d]t hDdf e};s]sf] % .

2= kl/sNkgf (Vision)
of] Pp^f o:tf] ;fdflhs hfu[lt Nofpg] a}+s x"g]%, h;n] dlxnfju{nfO{ :j/f]huf/ / ;fdflhs hfu/)fsf]
dfWodn] pgLx?nfO{ pGgtzLn, cfTd lge{/ u|fdL)f ;dfh lgdf{)fdf of]ubfg k"ofpg of]Uo agfpg] % .
3= cleofg (Mission)
u|fdL)f u/La dlxnfx?nfO{ lbuf] tl/sfn] ljQLo ;]jf k|bfg ug]{ / ;fdflhs r]tgf hufpg] o; a}+ssf]
cleofg /x]sf] % .

4= nIo (Goals)
;b:otf clea[l$ / s"zn ljt/)f ;+oGq$f/f ljQLo ;Ifdtf xfl;n ug]{ .
;+:yfut s"zn Joj:yfkg / sd{rf/Lsf] pRr dgf]jn sfod /fVg] .
;fdflhs ;r]tgf clea[l$, shf{ ;b"kof]u / e'QmfgL tyf lgoldt artsf] dfWodn] dlxnfx?sf]
cfTd;Ddfg sfod /fVg of]ubfg k"ofpg] .

g]kfnsf] ef}uf]lns, ;fdflhs, cfly{s l:ylt

# ef}uf]lns

l:ylt

g]kfnsf]

ef}uf]lns

;+/rgf

Ps

gf;sf]

geP/

pRr

e'-efusf]

?kdf

laeflht

ePsf]]n] oxf+ laifd w/ftn /x]sf] kfO{G% . g]kfn ;d'b| ;txb]lv 600 dL= prfO{ b]lv lnP/ 8848 dL=
prfO{ ;Ddsf] e'efudf kb{% . oxf+ ef}uf]lns prfO{sf] ljljwtfn] ubf{ tLg k|b]zx?df cnu cnu hg
hLjg kfOG% .

44

lxdfnL k|b]z M g]kfnsf] s'n e"-efusf] s/La 15 k|ltzt e"-efu lxdfnL k|b]z kb{% . of] k|b]zsf] prfO{
nueu 3000 dL= b]lv 8848 dL= ;Dd /x]sf] % . of] e"-efudf afx| dlxgf lxp+n] (flsPsf] x'G% .
o; efudf g]kfnsf k|d'v lxdgbLx? kb{%g\ . laZjsf] ;af]{Rr lzv/ ;fu/dfyf o;} efudf kb{% .
kxf*L k|b]zM g]kfnsf] s'n e"-efusf] s/La 68 k|ltzt e"-efu kxf*L k|b]zdf k{b% . kxf*L k|b]zdf
nueu 600 dL= prfO{ b]lv 3000 dL= ;Ddsf] prfO{df lxdfnosf] blIf)f kl km}lnPsf] % . o;
k|b]zdf cUnf xf]rf kxf*x? km/flsnf pkTosf, ^f/ tyf b'ga]+zL kfvfx? /x]sf %g\ .
t/fO{ k|b]z M g]kfnsf] s'n e"-efusf] s/La 17 k|ltzt e"-efu t/fO{ k|b]zdf kb{% . t/fO{ k|b]z ;d'b|
;tx b]lv 600 dL= ;Ddsf] prfO{df kb{% . o; k|b]zsf] rf}*fO{ s/La 40 b]lv 56 lsnfdL^/ /x]sf]
% . o; k|b]zdf ljljw ef}lts ;'lawf pknAw ePsf] / l%d]sL d'ns ef/t;+u v'Nnf l;dfgfn] ubf{
klg g]kfnsf] t/fO{ k|b]zdf cGo k|b]zsf] t'ngfdf ;a} eGbf a(L hg;+Vof cfjfbL /x]sf] kfOG% .

lgw{g pTyfg a}+sx?n] pknAw u/fpb} cfPsf ;]jfx?M

1_

shf{ ;]jf

2_

arttyf lgIf]k

3_

n#'ladf

4_

lak|]if)F

1_
shf{ ;]jfx?
lgw{g pTyfg j}+ssf] nlIft ju{sf] dfkb)*leqsf u|fxsx?sf] cfo cfh{g Pjd cGo cfaZostf k'/f ul/
pgLx?sf] cfyL{s ;fdflhs hLjg:t/ dfyL p&fpg o; laleGg lsl;dsf shf{ ;]jfx? pknAw u/fO{g]%
. a}+saf^ lagf lwtf] shf{ k|fKt ug{ nlIft ju{ leqsf p:tf p:t} cfly{s, ;fdflhs :t/ ePsf u+fp
^f]nsf k+fr hgf dlxnfx?sf] em)* cyf{t ;dx lgdf{)f ug{ cfaZos x'g]% .

;fwf/)f shf{

df}ifdL shf{

wf/f l;+rfO{ shf{

rkL{ lgd{f)f shf{

a}b]lzs /f]huf/ shf{

phf{ shf{

z}lIFs shf{

n#'pBd shf{

#/ lgdf{)f tyf #/ #*]/L vl/b shf{

cfslids shf{

2_ art tyf lgIf]k ;]jf

a}+ssf] bL#{sflng ;Ifdtfsf] nflu artsf] cToGt dxTj ePsf]n] clws eGbf clws art kl/rfng
ul/ shf{ nufgL ug]{ gLlt /x]sf] % . jrtdf xg] j[l$n] j}+snfO{ cfjZos kg]{ k+hL sf]ifsf] lgdf{)f ug]{

45

ePsf]n]

o;sf]

j[l$n]

aflx/L

;+:yfx?;+usf]

lge{/tf

#^fO{

cfTdlge{/tftkm{

pGdv

u/fp+%

j}+ssf]

cjwf/)ff ljgf lwtf] cfkmgf u|fxsx?nfO{ shf{ ljt/)f ug]{ /x]sf]n] pgLx?jf^ ul/Psf] jrt kl/rfngg]
Psftkm{

pgLx?nfO{

ljt/)f

ul/Psf]

C)fsf]

;/If)fsf]

sfo{

u%{

eg]

csf]{tkm{

pgLx?nfO{

j}+s

k|lt

ckgTjsf] efjgf hufpg] ck]Iff ul/Psf] % .

artnfO{ ljljlws/)f ug]{ p@]:on] lgDg art ;]jfx? cfkmgf ;d'x ;b:ox?nfO{ pknAw u/fO{Psf] % eg]
g]kfn

/fi^a}+ssf] ldlt 2067.10.10

sf] kq

;+Vof a}=lj=lg=ljn#'lgw{g06768 sf] kq

adf]lhd

;j{;fwf/)Faf^ ;d]t lgIF]k kl/rfng ug{ l:js[t ;d]t kfPsf]] / ;f]xL cg';f/ a}+ssf ;a} zfvfx?af^
;a{;fwf/)Faf^ ;d]t lgIf]k kl/rfng ug{] sfo{ ;'? ul/;s]sf] % .

clgafo{ art

JolQmut jrt

klAns l*kf]lh^

s]Gb| sf]if

3_

n#'ladf

o; a}+ssf] nlIft ju{ u|fdL)f u/La dlxnfx? ePsf]n] plgx?nfO{ lbuf] lsl;dn]] ljQLo ;]jf k|bfg ug]{
/ ;fdflhs r]tgf hufpg] a}+ssf] k|d'v nIo /lxcfPsf] % . u|fld)f ul/jx?n] o; a}+saf^ shf{ lnO{
s'g}klg

lsl;dsf]

cfocfh{g

x'g]

kl/of]hgf

;+rfng

ul//x]sf]

cj:yfdf

cs:dft

u|fxs

:jo+d

jf

kl/jf/sf] cfly{s ?kn] ;ls|o ;b:osf] d[To' ePsf] v)*df kl/jf/df &'nf] ljkQL cfpg] ;+efjgf Go'g
u/fpg] o;s]f d'n p@]Zo /x]sf] % . d[To kZrft kl/jf/df cfO{kg]{ ;fdflhs bfoLTj, cfly{s jf]em
cflbnfO{ s]xL xb;Dd of] ;]jfn] /fxt kof{pg] ck]Iff ul/Psf]% . xfn of] ;]jf MET life alico eGg]
cd]l/sL sDkgL;+u x'b} cfPsf] % .
4_

lak|]if)F -dlg ^fG;km/ ;]jf_

n# ljQ ;]jfsf] rf}yf] ;]jfsf] ?kdf /x]sf] dlg ^fG;km/ ;]jf /x]sf] % . xfn j}+sn] ljleGg jfl)fHo
j}+sx? ty cGo cGo dgL ^fG;km/ ug]{ ;+:yfx?sf] ;j Ph]G^sf] x}l;otn] ljZjsf ljleGg s+kgLx?
dfkm{t cfkmgf u|fxsx?nfO{ of] ;] jf k| jfx ub}{ cfPsf] % . j}+sn] 'Ps$f/ k|)ffnLsf]' cjwf/)ff cg;f/
cfkmgf u|fxsnfO{ cfjZos kg]{ n# ljQsf ;Dk)f{ ;]jfx? cfkmg} j}+s zfvf dfkm{t pknAw u/fpg]
;f]r

jgfP

cg?k

of] ;]jf nfu ul/Psf]

xf] . xfn b]zsf] cy{tGqsf] d]?b)*sf] ?kdf /x]sf] dlg

^fG;km/ ;]jf cyf{t /]ld^fG; Joj;fo lgw{g pTyfg j}+ssf]nfuL cfDbfgLsf] e/kbf]{ j}slNks >f]t l;$
xg] ck]Iff ul/Psf]% .

j}+s;+u cfj$ o;sf u|fxs / j}+ssf] sfo{If]q leqsf u}/ u|fxs ;j}n] of] ;]jf pkef]u ug{ kfpg]%g
.

j}+sn] :jb]zL tyf lab]zL

a}+s

tyf d'b|f lak|]if)f ;]jf

k|bfos

;+:yf

(Money Transfer Service

Provider) ;+u ;Demf}tf u/]/ of] ;]jf ;xh / ;'ne (+un] k|bfg ul/Psf] % .

j}+ssf] sfo{If]q leqsf u|fxssf cfkmGtn] ;+;f/sf] sg} klg /fi^ jf^ k&fPsf] k};f j}+s zfvfx?
dfkm{t k|fKt ePdf pgLx?sf] xftdf tTsfn pknAw u/fOg] % .

k};f cfPsf] % elg s'g} u|fxs a}+sdf ;Dks{ /fVg cfPdf lgh;+u cfaZos e/kbf]{ k|df)f a'emL
k};f cfP gcfPsf] lgSof]{n u/L e'QmfgL lbO{g] % .

46

k}+;f k|fKt ePsf] eP ;DalGwt AolQm;+u tf]sLP adf]hLdsf] lga]b g /

eP;Dd gful/stfsf] k|df)fkq lnO{ /sd e'QmfgL lbg' kg{]% .

clwsf/Ls

kl/rokq

;Dea

n#'ljQ / o;sf r'gf}ltx?

;fdfGotof zflAbs lx;fan] x]g]{ xf] eg] ;-;fgf] cfly{s sf/f]jf/nfO{ n#'ljQ eGg] a'lG% . g]kfn /fi^
a}+sn] tf]s]sf] dfkb)* tyf ;+;f/e/ k|rlnt l;$fGt cg';f/ u|fld)f tyf zx/L If]qsf l;dfGts[t ul/a
dlxnfx?nfO{ ;d'xdf cfj$ u/fO{ pgLx?nfO{ cfod'ns s[ofsnfk tkm{ cu|;/ agfO{ d'Vo ?kdf 4 j^f
;]jfsf] k|jfxnfO{ n#'ljQ elgG% . lt ;]jfx? lgDgfg';f/ /x]sf %g\ .
-s_
-v_
-u_
-#_

n#'shf{ -lagflwtf]_ ?=90,000. ;Dd

n#'art tyf lgIF]k
ljk|]if)f
n#'ladf

Micro credit
Micro Saving
Money Transfor
Micro Insurance

dfly pNn]lvt ;]jfx?sf] ;fy;fy} ul/ax?nfO{ cfjZoQmf kg]{ pTkfbg of]Uo k'hL lgdf{)f shf{, pkof]u
shf{, #/ lgdf{)f shf{ tyf cGo ;dflhs Pjd #/fo;L v/vfrf] ^fg]{ vfnsf ;]jfx?sf] cfjZoStf klg
clxn] n#'ljQsf] k|fyldstfsf] If]q /x]sf] % .
Micro Finance sf] k|f/lDes ;'?jft ;g\ 50 sf] bzsaf^ ePklg cf}krfl/s ?kaf^ eg] 70 sf]
bzsdf blIf)f Pl;ofnL d'n's a+unfb]zsf ljsf;jfbL cy{zf:qL gf]j]n zflGt k'/:sf/ lah] tf k|f]=df]xDdb
o'g';n] a+unfb]zsf] r^ufpm eGg] :yfgdf ul/ax?nfO{ shf{ lbP/ z'?jft u/]sf x'g . o;/L z'?jft
ePsf] n#'ljQsf] qmfGtL ljZje/L g} km}lng] qmddf xfn;Dd sl/a 1 nfv eGbfa(L n#'ljQ ;+: yf /
30 eGbf al( cGt/fli^o n#'ljlQo ;+hfnx/ (Network) /x]sf %g . 'ul/a d'n'sn] ;[hgf u/]/ wgLn]
c+ufn]sf] k|f)ffnL eg]/ ljZae/ k|rlnt /x]sf] k|)ffnL n#'l jQ xf]' .
xfd|f] b]zdf sfo{/t n#'ljQ ;+ :yfx? dWo] lgW{g pTyfg a}+ssf] ljlzi^ :yfg /x]sf] % . o; a}+sn]
g]kfndf ;a}eGbf a(L u|fxsnfO{ ;]jf k'ofpg ;Ifd /x]sf] % . 2068, cfiff( d;fGtsf] l/kf]{^ cg';f/
o; a}+ssf 147845 xhf/ u|fxs ;b:o /x]sf %g\ . cfkm\gf] sf/f]jf/ g]kfnsf] k'j{ d]rL b]vL klZrddf
dxfsfnL c~rn ;Dd b]zsf 37 lhNnfdf 92 j^f zfvf sfof{no dfkm{t ;]jf ;+rfnfg ug{ ;kmn
/x]sf] % . la:tfl/t sf/f]jf/nfO{ k|efjsf/L tl/sfn] sfo{ ;+rfng ug{ cg'udg tyf ;'kl/j]If)f sfo{nfO{
;]jfsf] u')f:t/df ;'wf/, nIo tyf pknAwLsf] dfkg ug]{, sfo{qmd ;'rf?, lbuf] ?kn] ;+rfng ug]{ .
sfo{qmddf Ps?ktf Nofpg], xfn b]zdf ljBdfg ljifd kl/l:yltaf^ ;+:yfnfO{ s;/L cuf*L a(fpg] eGg]
;'kl/j]If)f lgsfosf] dxTjk')f{ of]ubfg x'g] ePsf]n] o;sf] &'nf] r'gf}tLsf] ?kdf /x]sf] % . o;} cjwLdf
ljleGg dfux? cuf*L ;f/L b]zsf] k'jL{ kxf* tyf t/fO{df pTkGg ePsf cgluGtL ;z:q ;d'xx?n]
AolQm xTof, ckx/)f, wDsL, rGbf cft h:tf u}/ sfg' gL / cdfglao lqmofsnfkx? la:tf/ ul//x]sf
%g\ .c;Dd klg b]zsf] clwsf+z If]qx?df hgtfn] /fHosf] pkl:yltsf] dxz'; ug{ ;ls/x]sf %}gg\ .
;+lawfg ;efsf] r'gfj kZrft dfcf]jfbL kf^L{ b]zsf] ;a}eGbf &'nf] kf^L{sf] ?kdf cuf*L cfPsf] % /
p;sf] g]t[Tjdf ;/sf/ u&g e};sf] cj:yf /x]sf klf pSt kf^L{sf] cfly{s lgltsf] ;jfndf k|tL
nufgLstf{x? tyf a' l$lhjL ju{ c} lglZrGt x'g ;s]sf %}gg\ . o:tf] cj:yfdf n#'ljQ ;+rfnsx?,
a]=s ;+rfnsx?, nufgLstf{x?, pBdL Aoj;foLx?, Aofkf/L ju{ kf/bzL{ cfly{s lgltsf] cefj / g] t[Tj
ju{sf] ljZj;lgo c&f]^sf] sdL v*\lsPsf] dxz'; ul//x]sf %g\ .

n#' laQ ;]jfM cfhef]ln n#'ljQ ;]jfnfO{ la:t[t cy{df k|of]u ul/G% . o; cGtu{t u/La tyf lakGg
au{nfO{ art u/fpg pTk|]l/t ug]{, shf{ /sd e'StfgL tyf ladf ;]jf pknAw u/fpg] sfo{x? kb{%g\ .

47

k|efjsf/L n#'laQ ;]jfn] u/LaL lgjf/)fsf] nlu k|efjsf/L e'ldsf lgjf{x ug{{ ] s'/f ;To ;flat eO;s]sf]
% . cyf{t u/La jf lakGg au{nfO{ ;+:yfut shf{, art, ladf, /sd e'StfgL / /sdfGt/ ;]jf cflbdf
kx'r a(fO{ ltgLx?nfO{ :j/f]huf/ / cfTdlge{/ ug{sf] nflu n#' laQ ;]jf Pp^f ;lhnf] pkfo l;$
eO;s]sf] % .
;+:yfut n#'laQ ;]jf u/LaL lgjf/)fsf] tTjx? dWo] clt ;Da]bgzLn tTj dflgG% . o;sf] k|efjsf/L
pkof]un] n#'pBd tyf ;'k|aGw Pjd\ ljsf; eO{ cfo>f]tdf ;sf/fTds ;'wf/ Pjd\ kfl/jfl/s sNof)fdf
clea[l$ x'G% . o; art kl/rfnfgsf] dfWodn] lgdf{)f cj;/df clea[l$ eO{ u/LaL lgjf/)fdf ^]jf
k'Ub% . olb cgf}krfl/s lge{/ /xg'kg]{ cj:yf ePdf nlIft au{ pgLx? lasf;sf] cj;/af^ j+lrt eO{
;Lldt #]/f leq /xg afWo x'G%g\ . t/ ;+:yfut n#'laQ ;]jfn] dlxnfau{nfO{ ;zlSts/)f k|bfg ug{df
&'nf] ^]jf k'/\ofPsf] ;To tYo cfTd;ft eO;s]sf] % . o;n] ;fwg / >f]tnfO{ ;dfg' kflts pkof]u
u/fpg laQLo Aoj;fodf ;'wf/ Nofpg tyf cfly{s lasf;df ^]jf k'\/ofpg k|efjsf/L e'ldsf lgjf{x
ug{df d@t k'\/ofp+b% .
n#'laQ

;]jf

cGtu{t

u/LaL

lgjf/)f

sfo{df

clt

k|efjsf/L

Pjd

dxTjk')f{

kIf

n#'

shf{

l;$

eO;s]sf] % . o; ;]jfn] u/La au{nfO{ k|ToIf Pjd\ k/f]If ?kdf k'+hL ;[hgfsf] cj;/ a[l$ u/L u/LaL
lgjf/)fdf ;xof]u k'/\ofp+b% . Plzof k|zfGt If]qdf g} of] shf{ Aoj:yf ;xsf/L shf{ kl%sf] gof+ shf{
Aoj:yf dflgG% . ;g\ 1970 cf}+ bzsdf a+unfb]zsf k|f]km];/ df]xDdb o'g';n] n#' shf{sf] k|efjsf/L
k|)ffnL -Model_ k|of]ufTds ?kdf tof/ u/LlbP+ . pgn] u/Lax? laZjf;gLo x'G%g\, a}+s of]Uo %g\ /
u/La la?$sf] ;#+;{df kl/>dL Pjd\ nugzLn x'G%g\ . eg]/ k/Dk/fut a}+snfO{ xf+ssf] ?kdf k|dfl)t
u/]/ b]vflbP . of] k|)ffnL u/Lax?nfO{ :j/f]huf/ clea[l$ ug]{ sfo{df nufgL ug{ cfjZos x'g] n#'
shf{ ;fRr} g} u/LaLaf^ pDsg] k|efjsf/L pkfo ePsf] tYo k|dfl)f u/]/ b]vfPsf] % .
n#' shf{ laQ ;]jfn] u|fld)f lakGg au{nfO{ tk;Ln adf]lhd ;]jf k'/\ofPsf] % .

:j/f]hu/Lsf] cj;/ k|bfg ub{% .

lakGg au{sf] k'hL lgdf{)fdf ;xof]u k'/\ofp+% .
cfosf] cf;dfg lat/)fdf ;'wf/ Nofp+% .
hgr]tgf tyf dlxnf pTyfg Pjd\ z;lStLs/)f ub{% .
cfly{s :yfloTj sfod ug{ d@t ub{% .

g]kfndf n#' laQLo ;]jfsf] cf}lrTo M xfd|f] b]zdf klxnf klxnf e'klt, hldGbf/ tyf Aofkf/L au{n]
;'g, rf+bL , hUuf hdLg, lwtf]df /flv dxuf] Aofh b/df u/La au{nfO{ shf{ nufgL ug]{ ub{y] . h;n]
ubf{ sltko AolStn] shf{ ltg{ g;sL tyf ;'g rf+bL u'dfpg' afWo x'Gy] . b]zsf] Aofkf/, pBf]u Pjd\
a}b]lzs, cj;/ e'StfgLsf] nflu t]hf/y c*\*f / tf]kvfgf h:tf :yfkgf eP klg ltgLx? vf; ?kn]
;+:yfut laQLo ;] jf k'/\ofpg c;kmn eP kmn:j?k aofkf/, pBf]u Pjd\ cGo Aoj;fo k|jw{g Pjd\
ljsf;sf] nflu cfw'lgs a}+sls ;+: yfsf] ?kdf lj= ;+= 1994 ;fn sflt{s 30 ut] ;/sf/sf] 51
k|ltzt / ;a{;fwf/)sf] 49 k|ltzt z]o/ k'+hL :jfldTj /xg]u/L g]kfnsf] klxnf] afl)fHo a}+ssf] ?kdf
g]kfn a}+s ln= sf] :yfkgf eof] . To; kl% 2022 ;fn df# 10 ut] csf]{ afl)fHo a}+s /fli^o
afl)fHo a}+ssf] :yfkg eof], oL a}+sx?sf] ;]jf ;x/L If]qdf dfq ;Lldt ePsf] x'gfn] 2024 ;fndf s[lif
ljsf; sfo{ x]t' s[lif ljsf; a}+ssf] :yfkgf eof] . To:t} u/L xfn lghL If]qdf klg y'k|} a}+sx? v'nL
;s]sf %g . cf cfkm\gf] If]qaf^ a}+sls tyf laQLo ;] jf k'/ofO/x]sf %g . t/ xfd|f] b] zdf ef}uf]lns

48

laljwtf, af^f] #f^f]sf] cefjn] u|fdL)f If]qdf oL a}+sx?sf] kx'+r geO{ zx/ ahf/df dfq} s]lGb|t ePsf]
b]lVfP+ .

afl)fHo a}+sn] ;#g a}+ls

tyf s[lif ljsf; a]=sn] ;fgf ls;fg ljsf; cfof]hgf

dfkm{t

u|fldL)f If]qsf ljkGg au{nfO{ laQLo ;]jf k'/\ofpg] p@]Zon] sfo{qmd ;+rfng u/] klg To;sf] pkef]u
lakGg au{sf] hgr]tgf / kx'+rsf] cefjn] &'nf au{n] g} u/]+ . h;n] ubf{ g]kfndf u|d L)f If]qsf ljkGg
au{x?

k')f{

?kn]

;+:yfut

laQLo

;]jfaf^

al~rt

x'g'

k/\of]

cyft{

lakGgau{

afWo

eP/

;fx'

dxfhgsf] rsf]{ Aofhdf C)f lng k/L/x]sf] / C)f ltg{ g;sL crn ;DkQL tyf ;'g, rf+bL u'dfpg'sf]
;fy} xlnof eO{ klg a:g' k/]sf] ;fdfhdf k|z:t dfqfdf b]vg kfOGYof] . kmn:j?k g]kfndf lj= ;+
2049 ;fndf cfhsf] lgw{g pTyfg a}+s ln= sf] dft[ ;+:yf lgw{g ;+: yfn] n#' laQ ;]jf cGtu{t n#'
shf{sf] ;kmn k/LIf)f u/\of] h;n] ubf{ n#' laQLo ;]jf lbg] ;+:yfx? Ps kl% Ps wdfwd v'ln/x]sf
%g\ . h'g lakGg tyf u/La au{nfO{ k'+hL gldf)f{df ;xof]u u/L ltgLx?nfO{ :j/f]huf/, cfo cfh{g
d'ns shf{n] cfTdlg{e/ agfO{ cfwf/e't cfjZoStf, :jf:Yo, lzIff / hgr]tgfdf clea[l$ u/L u/LaL
lgjf/)fdf &'nf] ^]jf k'u]sf] % .

n#'ljQsf] dxTj / r'gf}tLx?

n#'ljQ eGgfn] n#'shf{, n#' jrt, n#'lhjg ljdf / ljk]|if)F u/L rf/ j^F ;] jfnfO{ a'lemG% . g]kfnsf]
;Gbe{df n#' shf{ / n#' jrt ;]jfx? a(L k|jflxt ePsf %g\ . n#';]jfsf] dfWodaf^ u/Lla lj?$
h'Wg u/La ;d'bfosf dlxnfx?nfO{ ;dfj]z u/]/ ;a{k|yd ;d'xdf cfj$ ul/G% . To;kl% pgLx?df
:j/f]huf/ k|fKt ug]{ ;Lk ljsf; ug'{ kb{% . u/La ;d'bfosf] rfxgf, pTkfbsTj / Joj:yfksLo Ifdtf
sd x'g] x'+bf To;kl% pgLx?sf] pBdlzntfnfO{ ;fgf] k'+hLaf^ c+s'/Lt u/fpg' kb{% .
;dfhdf sdhf]/ JoflQmnfO{ ;r]t t''Nofpg, pgLx?df jrt ug]{ afgL a;fNg, /f]huf/L / cfo cfh{gsf
cj;/x? >[hgf ug{, :yfgLo l;k , >d / ;fwgsf] pkof]u ug{ / kmh'n vr{ s^f}tLug{ n#'ljQ
k|)ffnL Pp^f k|efjsf/L dfWod / ;xof]uL pks/)fsf] dWo]sf] ;zSt ljsNk e} ;s]sf] % . ljkGg
ju{sf] cfly{s :t/ psf:g dfq x}g pgLx?nfO{ ;fdflhs Pj+ dgf]a}!flgs ?kdf ;zSt agfpg ;'rgf,
;fIf/tf, :j:Yo / ;/;kmfO{, JolQmdf cGt{lglxt Ifdtf k|km'^g , lxgtfaf]w pGd'ng ug{ n#'ljQ ;]jfn]
pNn]vgLo kl/jt{g NofPsf] kfO{G% .
n#'l jQsf ljif]ztfx? M

nlIft kl/jf/sf] klxrfg ug]{ .

g]t[Tj ljsf; / Joj:yfkg, ;Lk tyf pBd ljsf;sf nflu tflndsf dfWodaf^ vf; u/]/
;]jfaf^ alGrt ljkGg dlxnfx?nfO{ :j/f]huf/ / lgoldt cfo cfh{gsf sfo{df pTk|]/)F ug]{ .
;'rgf, lzIff / ;+rf/ sf] dfWodaf^ ;fdflhs Pj+ k/Dk/fut ;+:sf/df ;sf/fTds kl/at{g ug]{
.
ljgf lwtf] / ;/nLs[t tl/sfaf^ ;d'x hdfgLdf shf{ k|jfx ug]{ .
n#'ljQ sf/f]af/ ug]{ ;+:yfx?n] u|fxs ;b:osf] #/ b}nf]df g} uO{ ;]jf k|bfg ug]{
.
dlxnfx?nfO{ k|fyldstf lbO{ ; ;fgf shf{ k|jfx ug]{ .
n#'ljQdf ;+nUg ;+:yfx?af^ u/LanfO{ shf{ pknAw u/fpg] .
;d'x lhDd]jf/Ldf shf{ nufgL / ;d'x bafjdf shf{ c;'nL .
kf/bzL{ sf/f]af/ .
cfod'ns shf{ k|jfx .

49

clgjfo{ art kl/rfng .

:j]RIFfn] kl/of]hgf %gf}^ ug{ ;Sg] .
tnsf] txsf] ;:+yfut (frf .
sd{rf/LnfO{ s&f]/ Jojxfl/s kl/IF)F .

u/LjL Go'gLs/)fdf n#'l jQsf] e"ldsf / pknAwL M

xfnsf] cj:yfdf cltljkGg, lgd'vf, dlxnf, blnt / kl% kfl/Psf ;d'bfox?sf] >f]t / ;fwgdf
kx+'r a(fO{ u/LaL Go'gLs/)f ug]{ ;fwg dWo] n#'l jQ lgs} nf]slk|o / k|efjsf/L dfWod ag]sf]
% .
u/Lax?n] C)F ltg{ ;Sb}gg\, pgLx?sf] art ug]{ Ifdtf / cfwf/ %}g eGg] k/Dk/fut ;f]rnfO{
o; cleofgn] k/f:t u/L ljkGgx?sf] a(\bf] ;xeflutf, ;/b/ 96 k|ltzt eGbf a(L c;' nL b/
/ o;n] u/La kl/jf/df kf/]sf] k|efjn] o;sf] ;sf/fTds e'ldsf k'i^L u/]sf] % .
n#'ljQ ;+:yfx?n] cfkm\gf] nfut wfGg ;Sb}gg\, logLx? cg'bfg ljgf rNg ;Sb}gg\, logLx?n]
u/La / ljkGgx?af^ k'+hL >f]t ;+sng ug{ c;Dej x'G%, ljgf lwtf]df C)f nufgL ug{ /
cGo ljlQo >f] t ;+sng x'g lgtfGt sl&gfO{ x'g] dfGotf / r'gf}tLnfO{ ;fdgf u/L ;+ rfng
:j;Ifdtf 100% eGbf a(L k'/\ofpg ;kmn eO{ art ;+sng / cGo ljlQo ;+ :yf Pj+ a}+ saf^
;d]t k'+hL >f]t ;+sng ug{ ;kmn ePsf] kfO{G% .

n#'l jQsf r'gf}tL M

n#'ljQ;]jf k|efjsf/L / nf]slk|o x'+bfx'+b} klg o;n] w]/} r'gf}tLx?sf] ;fdgf ug'{ k/]sf] % .

n#'ljQ ;]jf cltljkGg ju{ k''Ug' kg]{ k|fjwfg x'+bf x'+b} klg c;'nLdf hf]lvd x'g] dflg pSt
ju{df k|ofKt ;]jf gk'Ug' .
g]kfnsf] e"-agf]^sf] cfwf/df 35 k|ltzt t/fO{, kxf*df 60 k|ltzt / 5 k|ltzt lxdfndf
hg;+Vof /x]sf]df clwsf+z n#'ljQ ;]jf k|bfos ;+:yfx? t/fO{df g} l;ldt /x]sf] x'+bf kxf*L
tyf lxdfnL efudf nueu 10 k|ltztdf dfq ;]jf k'ofpg ;s]sf] .
k|foM ;a} n#'ljQ ;] jf k|bfos ;+# ;+:yfx?n] l;ldt If]qdf dfq cfkm\gf] ;]jf lj:tf/
u/]sfn] sfo{If]qdf c:j:Yo k|lt:kwf{ / bf]xf]/f]kgf a(]/ uPsf] .
n#'ljQ ;]jfdf ;+nUg ;+:yfx?ljr ;DaGw / ;dGjo sf] sdL x'g' .
;/sf/sf] n#'ljQ sfo{qmd ;DaGwL &f]; lglt gx'g' .
nfut-k"hLut vr{ / ;+rfng vr{_ vr{ a(L eO{ ;+:yfx? #f^Fdf hfg' .
Gsf sf/)F sfo{qmd lj:tf/ x'g g;Sg' .
ljlQo cg';fzg sfod /fVg g;Sg' tyf shf{sf] ;xL ;b'kof]u gx'g' .
nufgLsf nflu ljlQo >f] tsf] cefj x'g' .

l;sfO{ tyf cg'ejx? M

dlxnf g} n#'ljQsf ;a}eGbf k|efjsf/L u|fxs x'g .

cg'zf;gsf] bof, dfof / Jojxfl/stf cflb h:tf cfbz{;+u ;Demf}tf ePdf n#'ljQsf]
ljgfz ;'? x'G% .

50

k|efjsf/L e]^#f^ g} n#'ljQsf] e/kbf]{ / ax'd'No lwtf] xf] .

n#'ljQ ;]jfdf w]/} ;do ;Dd u|fxs /lx/xg sl&g b]lvPsf] % . To;}n] u|fxsnfO{
ydfO{ /fVg gof+ cfsif{s shf{ l;df / sf/f]jf/df gof+?k lbg afWotf >[hgf ePsf] %
.

Micro finance Opportunity & Challenges

Micro-finance is relatively a new innovation in the age-old banking industry. With the untiring efforts of microfinance practitioner specially by Muhammad Yunus (Winner of Nobel peace prize-2006) for over 30 years in
developing country. Micro-finance has received a global recognition today not only as a powerful instrument for
poverty reduction and empowerment of women, but also as a promising sector of financing for the banks, financial
organizations and NGOs. Countries with sound Micro-finance system have succeeded in reducing poverty and
improving socio-economic conditions of women significantly. MDG calls for reducing world poverty in all its forms
by the year 2015 with significant improvement in education, gender equality, health care and overcoming hunger
and environmental degradation through microfinance intervention(NPC, 2003). In the process of observations the
researcher visited Grameen Bank (rural branch, center meeting, group and individual) and interacted and received
valuable insight about the World famous 'Grameen Bank' with innovator Prof. Muhammad Yunus since most of
Nepalese MFIs were adopting 'Grameen Model' of micro-finance. Besides this the researcher also visited and
interacted with BRAC,ASA, and PKSF organizations and their top authorities.
2. An Overview of Micro-finance in Nepal and Bangladesh
Nepal and Bangladesh are countries in South Asia that share borders with India. Bangladesh is much larger than
Nepal in terms of population and the population of Bangladesh is estimated 160 million and the total area occupied
is 145570 square kilometer. It has one of the largest population densities in the world over 867 people per square
kilometer. The contribution of agriculture sector in the GDP of Bangladesh is 34.5 percent. Eighty percent of the
population live in rural areas and the current population growth rate is 1.67 percent (WB, 2005). The population of
Nepal is about 26 million and its total area is 147,181 square kilometers. The economy of both Nepal and
Bangladesh is characterized by the predominance of the agricultural sector. About 40 percent of GDP and 80 percent
of total population are employed 232 by the agriculture sector in Nepal. In both countries, women working in
agriculture account for a large majority. Moreover, in both countries the role of women is given lessor importance
due to the prevalence of patriarchal system. Despite these similarities, intervention of micro-finance program on the
status of poor and women have different priorities. Bangladesh is considered as the pioneer in the world for applying
and achieving successful results. The fact that the micro-finance industry has been able to provide access to credit,
currently to nearly thirteen million poor households in Bangladesh is truly remarkable. There are around twelve
hundred micro-finance institutions (MFIs) in Bangladesh (ADB, 2002) alone but the industry is dominated by four
large MFIs (BRAC, Grameen, ASA and Proshika) that serve around 11.4 million or ninety percent of all clients.
These four institutions combined have over $800 million in outstanding loans and around $380 million in savings.
The differences between the number of borrowers and
members reflect differences in the variety of services offered by these MFIs. Proshika and BRAC offer a range of
services to their members, while Grameen and ASA focus on the provision of micro-finance services.
Conclusions, Lessons from Bangladesh and Recommendations
The observation and available literature study highlights some lessons from Bangladesh thatmay be relevant to
micro-finance growth and impact in other countries including Nepal.
The first lesson is the importance of an enabling environment for micro-finance. A critical part is maintaining a
stable macro-economic environment with both interest rates and inflation kept at reasonable levels. The lack of
macro-stability has seriouslyconstrained the growth of micro-finance in several countries.
The second lesson is that micro-finance may be a more effective remedy against poverty and vulnerability if it is
complemented with other interventions. These interventions may be particularly appropriate for the poorest
households that face the higher risks of income fluctuations and have the greatest need for a range of financial and

51

non-financial services. In Nepal, lack of co-ordination of MFI with other line agencies and government agencies
regarding skill development training, management development training, and other various non- financial aspects.
The third lesson is that there is a role for donor financial assistance in expanding the capital base in emerging
micro-finance institutions as well as in developing technical capacity that leads to organizational sustainability.
Hence, subsidies can be justified to support infant micro-finance institutions as long as there is a viable route to
institutional sustainability. The duration of these subsidies would vary according to local conditions and level of
poverty of the clients. In the name of financial self sufficiency, if we are not cooperating infant MFI, they can not
recover the initial social cost, which ultimately can not address their services to the poor. So the role of donor should
be worked as complement rather than competitor for the private MFI.
The fourth lesson is that while visionary leadership cannot simply be franchised, the systems and formal rules
that govern the successful micro-finance industry in Bangladesh to an extent can be replicated. In Nepalese MFI less
consideration are found in this aspect in general and especially by the government initiated MFI. The role of the
government should as enabler, not as a direct provider of micro-finance services.
The fifth lesson from the Bangladesh experience is that the creation of a micro-finance wholesaler has the potential
to play an important role in expanding access, developing professional standards and in advocating for MFI issues.
In Nepalese context, the role of apex institution confined only to provide credit need of the MFI, without intensive
investigation of the partner organization. The role should be broadening other institutional development like human
resource development, capacity building, high level outreach and financial sustainability. Specially government run
apex fund, should be optimized and utilized properly by looking their objectives for the period, it should not be
confined only to lending and repayment rate. The issue of fund parking is raised by the partner organizations as a
fault of wholesale lenders.
The sixth lesson is that the bulk of the scaling up took place through four institutions (GB, BRAC, ASA,
PROSIKA) that currently serve ninety percent of all micro-finance borrowers. Hence another lesson from the
Bangladesh experience could be that it is not necessarily a sound strategy to support many different institutions, and
risk spreading resources thinly, in order to reach large numbers of poor people. This is particularly important in light
of the fact that there may not be adequate leadership skills and professional capacity available to up scale. In
Nepalese perspective, lack of wide vision, foresighted leadership, corporate governance, and institutional
development of MFI are the main challenges for the coming days. However, few privately run MFI performing
better in comparison to government initiated MFI. The overall productivity of the Nepalese MFIs are poor in
comparison to GB, Bangladesh. The followings are the some observations to improve the micro-finance services
more effectively.
1) . To increase the outreach of existing MFIs, the government, INGO/ Donor agency should subsidize social costs
of MFIs either on clients basis or on time basis until and unless they reach a level of operating self-sufficiency as
these border mission is beyond the goals or capacity of the MFIs alone. The culture of long term subsidy should be
discouraged and ultimately it should be directed towards financial selfsufficiency for their sustainability in the long
run.
2) To create healthy competition among MFIs the problem of duplication among institutions should be avoided
immediately. For this local co-ordination network of MFIs should be established by incorporating credit information
of the new clients.
3) In order to increase clients serving capacity of the MFIs proper planning and implementation clarifying the
authority and accountability of each branch and staffs should be prepared and monitored time to time effectively.
4) The motivation level of the field staff should be maintained at high level , they are the 'key scorers' of the microfinance game
5) To increase the enterpreneurship and business skill of the clients vocational and skill enhancement training should
be emphasized, since credit without skills may not be sustainable in the future. For this there should be proper coordination with training delivery government and non-governmental institutions at national, regional and local

52

level. Basic training at the beginning of the program should be intensive, it should not be used only for formality for
taking credit.
6) Credit plus approach provides an effective and cost-effective model for creating sustainable enterprises among the
poor, the ultra poor, and the severely socially excluded, so government and central bank should formulate the policy
and program of credit plus approach of micro-finance specially for the deprived and hard core poor.
7) To minimize the vulnerability and risk of the clients micro insurance schemes and products should be designed
by addressing the need of the clients. Awareness building program should be launched time to time regarding rules,
terms, conditions and provisions of the services.
8) To strengthen the internal resources of the MFIs, saving schemes should be diversified. There should not be wide
gap between saving interest rate and lending interest rate in the name of microfinance services. MFIs should be alert
about the competitors and market rate of interest. The effort of MFIs should always be to minimize their
transaction costs.
9) The existing outreach of MFIs is focused on terai and hilly urban areas rather than the mountain and rural hills.
The government should design a special program with the provision of subsidies for meeting operational costs in
order to motivate the MFIs to implement microfinance programs in the remoter mountain and hill areas. Besides,
the MFIs should promote the local NGOs and Cooperatives to make them capable of carrying out micro-finance
program in their areas. Such NGOs and Cooperatives would be more cost effective and locally oriented than the
MFIs from outside.
10) The working procedure in the Grameen modality should be reviewed by interacting with the clients like weekly
installment may be changed to fortnightly or monthly according to the need and desire of the clients
11) The cause of drop out should be analyzed properly and if the causes are within the control of MFIs, then it
should take necessary action immediately.
Problems and Challenges of Micro finance industry

1.

There are many problems and challenges ahead for promotion of the microfinance industry in the country for
integrating the microfinance sector into the overall financial system for poverty reduction and balanced growth
in the country. They are highlighted below.

2.

Microfinance has still not been understood in right perspective particularly its strong power to play an
instrumental role in poverty reduction by the politicians and policy makers in the country. Due to this
microfinance has not still got an important place in national development plans although poverty reduction is
the top most agenda in the last ninth and present tenth national development plans of the country. There is no
national vision, policy and specific strategies for promotion and development of microfinance industry in the
country. The politicians and top government officials are never seem to have concerned about accessibility of
credit to the poor masses, and the sustainability and quality of the services of the MFIs serving them, rather they
always spoke of subsidized credit only. They often compare the interest rate of MFIs providing doorstep
services to the poor with never accessible cumbersome credit of the traditional banks. The development roles of
private microfinance development banks and other microfinance institutions have not been well recognized.
This has discouraged them to focus on microfinance as it incurs a lot of costs and takes relatively longer time to
reach financial viability.

3.

On-going political disability and the Maoist problem have also created enormous problem in continuing and
expanding microfinance services in the rural areas. This has been very serious in the hills and remote rural areas
particularly in the Mid-Western and Far-Western regions. Unless and until this problem is tackled, it cannot be
hoped for expanding microfinance programs in a desirable scale.

53

4.

Presently, there is very limited number of MFIs attaining financial viability and reaching sizeable number of
poor households at the same time. So far, none has realized financial sufficiency although some of them have
attained operational self-sufficiency. This is mainly because of the low interest rate (18% - 20%), which most
MFIs charge on their loans to clients. This could be probably the lowest range of interest rate being charged on
microfinance loans in the world.

5.

Five regional GBBS mainly owned by the government and the central bank have been suffering from poor
governance and management which in turn resulted in low performance and depleting financial position in the
banks. The banks may take longer period to have commercial culture and professional management if required
efforts are not taken immediately from the concerned. It would be a disaster if the GBBs are not rehabilitated
soon, as they have already reached a large number of poor families. However, the concerned parties have not
shown adequate seriousness in bringing them to track.

6.

Reaching the poorest and attaining financial sustainability is still a dilemma for the Nepalese MFIs whatever
the operating models they have followed. Grameen type MFIs are taking significantly longer period to attain
financial viability; whereas the cooperatives and other type of MFIs are not yet successful in reaching large
number of the poor families as they do not have the appropriate culture of financing to the poor and require
physical collateral for lending. And none of the existing MFIs have been able to reach the poor families living
in hills and mountains region.

dlxnf z;lQms/)fdf lgw{g pTyfg a}+s

b]zsf] cfwf eGbfa(L gh;+Vof cf]u^]sf dlxnfx?sf] ha ;Dd z}lIfs, ;fdflhs / cfly{s pGgtL x'g
;Sb}g ta;Dd /fi^sf] lasf; c;Dej % . u|fld)f e]udf AofKt ul/aL, To;dWo] klg lkt[;QfTds
d'n's xfd|f] b]zdf dlxnf dflysf] zf]if)f, cTofrf/, lje]b / cGofon] cfkm\gf] ks* ;dfhdf alnof]
?kdf :yflkt u/]sf] kfO{G% . dlxnfx? eg]sf] nf]Ug] dflg;sf] zt{ cg';f/ jf clwgdf afRg' kg]{ .
h;sf] ?k ;do ;fk]If km/s km/s x'G% . h:t}M hGdg] ljlQSs} ;dfhdf %f]/f / %f]/L k|lt ul/g]
lje]b, z'?df afa' tyf bfh'efO{sf] clwgdf /xg' kg]{ . lajfx kZrft nf]Ug]sf] clwgdf afRg'kg]{
;fdflhs dfGotf . #/ Aojxf/ eg]sf] nf]Ug] dflg;n] dfq u/] k'U% dlxnfn] ug'{ x'b}g eGg] k/Dk/fut
unt wf/)ff /x]sf] kfO{G% . nf]Ug] dflg; klTga|tf x' g' gkg]{ t/ dlxnf klta|tf x'g' kg]{ cyf{t >LdtL
lhljt jf dl/;s] kZrft klg nf]Ug]n] ;fsflhs k/Dk/f cg';f/ csf]{ ljjfx ug]{ %' ^ /x]sf] t/
dlxnfsf] xsdf ;f] k|fjwfg k')f{ ?kdf alh{t ul/Psf] h:tf cAojxfl/s k/Dk/fjfbL ;+:sf/af^ u|fld)f
;dfh u'lh|/x]sf] % .
Go'gtd lhjg:t/ sfod ug{ c;Ifd x'g' g} ul/aL ePsf] x'bf ul/a / cefjaf^ g} ;dfhdf zf]if)f
;[hgf x'g k'u]sf] % . cfh lbg k|ltlbg ;of}+ ;# ;+:yfx? dlxnf z;lQms/)fsf] cleofgdf h'^]sf]
kfO{G% . ha lzIff / hgr]tgfsf] lasf; x'g ;Sb}g . ;fd'lxs efjgfsf] lasf; x'g klg ;Sb}g,
cfo:t/df kl/j{tg klg cfpb}g ta;D def]sf] k]^ / gff] xftn] s]xL ug{ / ;f]Rg ;Sb}g . nfvf}+
dlxnfx?nfO{ :j/f]huf/ / cfo cfh{gsf] cj;/ k|bfg ug{ ljleGg ;+# ;+:yf cuf*L cfPtf klg ck]lIft
pknAwL xfl;n x'g eg] ;s]sf] kfO{b}g . t/ sl/a 2 bzssf] cjwLdf g} lgw{g pTyfg a}+sn]
147845 -Ps nfv ;Rrfln; xhf/ cf& ;o k}rfln;_ eGbf a(L dlxnfx?nfO{ -#/ kl/jf/_ cfo
cfh{g / :j/f]huf/ sf] cj;/ k|bfg ug{ ;kmn ePsf] % . cfh ljZjdf 60 /fi^n] cg'z/)f u/]sf]
u|fld)f n#' shf{ k$ltaf^ u|fld)f e]udf /x]sf ljkGg kl/jf/sf dlxnfx?n] ;fd'lxs hdfgLdf ljgf
lwtf] c/af}+ ?k}ofsf] shf{ pkof]u ul/;s]sf %g . o;af^ u| fld)f e]usf ;:tf] ;'ne tl/sfaf^ s]xL
/sd kfP s]xL ug]{ lyP eGg] ;Ifd gf/Lsf] xft ;'lsnf ePsf %g\ . #/]n' pBf]u eGbf v'b|f k;n,
lrof k;n, s[ifL Aoj;fo cGt{ ut pGgt hftsf ufO{, e}+;L, afv|f, s'v'/f, kmnkm'n, t/sf/L v]tL, b'Uw
Aoj;fo,h:tf ;fgf] Aoj;fo u/]/ #/ kl/jf/df cfo cfh{g u/L #/ gePsfn] #/uf]& hUuf, hldg

54

hf]*g ;kmn ePsf] xfdLn] k|z:t} b]v]sf %f} . s'g} >d a]r]/ Hofnf dhb'/L ug]{ Pp^L gf/L /fd|f] wf]tL
rf]nL nfpg ;Sg], a:g] #/sf] Aoj:yf, b'O{ %fssf] vfgf, afnaRrfsf] plrt :ofxf/, jfnaRrfnfO{
laBfno k&fpg ;Sg] ePsf %g\ . h'g s'/faf^ c} klg b]zsf] s'n hg;+Vofsf] w]/} k|ltzt j+lrt
/x]sf %g\ . u|ld)f e]udf AofKt clzlIft dlxnfx?nfO{ zfIf/ agfO{ ;fd'lxs Pstf, ldng;f/,
g]t{Tjjfg, agfpg dxTjk')f of] ubfg u/]sf] % . cfDbfgLsf] af^f] klxNofpg nufO{ cfo cfh{g ug{ ,
;b'kof]u ug{, art ug{ , kmh'n vr{ #^fpg, ;fdflhs lj;+ultsf la?$ Psh'^ x'g, Ps csf{df
;xof]u ug]{ afgL a;fNg] cfh b'O{ rf/ hgf dfG%] ePsf] &fpdf uP/ lgw{Ss ;fy af]Ng ;Sg] agfPsf]
% . o; a}+ssf ;b:o :yflgo :t/sf /fhlglts kbflwsf/L b]vL /fli^o :t/df ;+lawfg ;ef ;b:o
;d]t x'g ;kmn ePsf %g . aflx/ x]bf{ lgw{g pTyfg a}+sn] C)f lbG% / Aofh lnG% eGg]x? klg
%g\ . t/ lt u| fld)f e]usf ;' lsnf d'lsnf AolQmx? b]Vbf y// sfk]/ pleg] dlxnf cfh ^Ss pleP/
efif)f ug{ ;Sg], cfkm'nfO{ lrQ ga']sf] laifodf tfls{s ?kaf^ ;jfn hjfkm ug{ ;Sg] ePsL %g\ .
h'g lgw{g a}+ssf] ;a} eGbf &'nf] pknAwLsf] ?kdf lng ;lsG% . k};fsf] n]gb]g lx;fa lstfa ul%{g .
c?n] u/]sf pknAwLx?af^ l;s]/ !fg xfl;n ul%{g . h'g s'/f ;dfhdf /x]sf wgL / x'g] vfg]
dflg;x?sf] s'g} klg pknAwL gx'g ;S% t/ lt u|fld)f e]usf dflg; h;nfO{ lxhf] ToxL ;dfhn] 2-4
?k}ofsf] nfuL kTofb}g lyof] cfh nfvf}+sf] dflns ePsf] % . ;dfhdf cfTd;Ddfgsf ;fy afr]sf]
p;nfO{ ;f]w]sf] v)*df lgw{g pTyfg a}+sn] k'ofPsf] ;]jf tyf pknAwLx?sf] af/]df hfgsf/L xfl;n ug{
;lsG% .
cfh o;} a}+ssf sf/)f xhf/f}+ dlxnf lblb alxgLx? hf] ;'s} klg cj;/ / dfu{ lgb]{ zgsf] vf]hLdf
/x]sf %g . ljutdf #/sf] r'Nxf] rf}sf}df / u[lx)fLsf] ?kdf nf]Ug]n] lbG% / vfG%' eg]/ ca a:g kg]{
cj:yfsf] lgbfg ePsf] % . ;dfhdf k|ltli&t ;xof]uL eP/ afRg] /x/ x'G% . k'h
Lsf] cefjdf s'l)&t
l;k, hf]; hfu/ knfpg yfn]sf] % .
oL ;'lawfx? lgw{g pTyfg a}+sn] #/ b}nf]df lbg ;kmn ePsf] % . lgw{g pTyfg a}+sdf dlxnf lbbL
alxgLx?af^ ;+slnt s]Gb| sf]ifaf^ ufp ufpsf ;d'bfodf a}&s ug]{ #/ -s]Gb| #/_ ag]sf %g\ .
cfktsflng sf]ifaf^ cfkt kbf{ cfly{s ;xof]u kfpg ;s]sf %g\ . ;d'xdf cfj$ x'gfn] lasf;
lgdf{)fsf sfdx?df ;/;Nnfx ug{ / Plss[t x'g ;xof]u k'u]sf] % .

u/LaL
kl/ro M u/La s'g} ;d'bfo s'g} If]q jf s'g} :yfgdf s]lGb|t ul/Psf] a:t' jf rLh xf]Og . of] t s'g}
AolSt, kl/jf/ jf ;d'bfodf Go'g ;fwgaf^ ;[lht ;fdflhs cj:yf xf] . cyf{ t of] s'g} klg b]zsf]
hg;+Vofsf] &'nf] lx:;fsf] hLjgz}nL xf], h;n] o;nfO{ :jLsf/ u/L afrg l;s]sf] x'G% . of] o:tf] /f]u
xf] h;n] z/L/ / dlZtis b'a}nfO{ kIf#ftn] }+ c;/ kf/]sf] x'G% .
;fwf/)ftof Go'gtd :t/sf] a:t' jf ;]jf pkef]Uoaf^ alGrt /xg] cj:yfnfO{ u/LaL elgG% . Go'gtd
cfjZotfsf] a:t' tyf ;] jf eGgfn] cfjf;, nQf sk*f, lzIff, k|fylds :jf:Yo, ;'/Iff cflbsf] Go'gtd
pkef]u :t/ a'lG% . o:tf] a:t' tyf ;]jfsf] Go' gtd :t/ tf]sL ;f] eGbf Go' g pkef]u :t/ ePsf
AolStx?nfO{ u/LaLsf] /]vf d'lg /x]sf] dflgG% . h'g :t/ b]z cg';f/ km/s km/s x'G% . xfd|f] b]zdf
kf}li^s cfxf/fsf] nflu 2250 sofnf]/L / Go'gtd nQfsk*f k|lt AolSt k|l t aif{ 11 dL^/, Go'gtd
:t/sf] cfjf;, k|fylds

:jf:Yo, ;'lawf / cfwf/e't ;'lawfsf] pkef]u :t/nfO{ u/Lsf] l;df lgwf/)f

ul/Psf] % . of] /]vf d'lg klg laleGg u/Lasf txx? /x]sf %g\ .

55

u/LaLsf] k|efj M u/LaLn] kl/jf/, ;fdfh, b]z Pjd\ hgtfdf laleGg lsl;dsf] gfsf/fTds k|efj kfb{%
. b]zsf] cy{ Aoj:yf / zfGtL ;'/Iffdf ;d]t g/fd|f] c;/ kf%{ . u/LaLn] Nofpg ;lsg] c;/x? o;
k|sf/ /x]sf %g\ .
1= afnsfndf kf}li^s

vfgf, ;kmf Pjd\ /fd|f] sk*f, /fd|f] lzIff, :jf:Yosf] cj;/

laxLg AolStn]

b]zsf] nflu ;f] Rg' k/} hfjf]; cfkm\gf] eljiosf] af/]df lb#{sflng ;f]r /fVg'sf] ;f cfkmnfO[{ cj;/lxg
Pjd\ ckdflgt &fgL s]jn cfkm\gf] hLjg lgjf{x nflu dfq ;f]rg afWo x' g'kg{] cj:yfsf] ;[hgf x'G% .
s:tf] sfd ubf{ cfkm'nfO{ lb#{sfnLg kmfObf x'G% eGg] ;d'lrt ;f]rfO{sf] cefjn] cfkm\gf] eljio Go'gtd
uf+;, af+; / skf;df ;Lldt /fVb% . o:tf] cj:yf ePsf] hgtfaf^ ;fdfh Pjd\ b]z lgdf{)fdf s]
cfzf lng ;lsg% h;sf] k]^ kfng ;d:of tyf ;+#if{ ug'{ kl//x]sf] % .
2= u/LaLn]\ sg} klg kl/jf/df bl#{sfnLg gsf/fTds c;/ kf%{ . o'uf} k'/fgf}+ u/LaL b'Zrs| - Vicious
Cicrle of PovertY _ sd, cfo, sd art sd nufgL sd cfdbfgL eGg] cjwf/)ff Aojxf/df kl/)ft
x'G% . u/LaLsf] sf/)fn] pkef]Uo Ifdtf sdL Nofp+% . cyf{t kf}li^s cfxf/F , :j:Yos/ sk*f Pjd\
;dofg's'n cf}ifwL pkrf/df sdL cfO{ zf/Ll/s Pjd\ dflG;s ?kdf b'/an agfp+% . h;n] ubf{ /fd|f]
lzIff / :jfYosf] cefjdf ;Gtfgx?sf] eljio cGwsf/ d} x'G% .
3= zx/L If]qdf /f]huf/sf] cj;/ k|fKt x'g] csf+Iffn] u|fld)f If]qaf^ cToflws hg;+Vof zx/lt/ nlug]
x'gnf] zx/L If]q cTolws hg;+Vof rf+ksf] rk]^fdf kb{% .
4= clwsf+z s[lifdf cfwfl/t hg;+Vofn] g]kfndf e'ld k|ltsf] cfs{if)f k|an ?kdf ePsf] kfOG% . To;}n]
a]/f]huf/L xn ug]{ clek|fon] ag clts|d)f , cAojl:yt a;f]af; / k'g{af; h:tf hl^n ;d:of a(bf]
% . h;n] aftfa/)f k|b'if)f eO{ b]zsf] u/LaL emg\ a(L eO{ zfGtL ;'/Iffdf ;d]t c;/ k%{ .
5= u/LaLn] b]zsf] cy{Aoj:yfnfO{ kIf#ftn] }+ c;/ kfb{% . ;fwf/)f hgtfdf art / s/ef/ axgug]{
Ifdtf cefjn] /fh:j ;+sngdf Go'gtf cfp+b% kmn:j?k /fli^|o nufgLdf sdL cfO{ a}b]lzs C)f Pjd\
;xof]udf cfwfl/t x'g'k%{ .
u/LaLsf sf/)f M xfd|f] b]zdf u/LaLsf] sf/)fx? w]/} %g\ t/ s]xL d'Vo d'Vo sf/)fx? o; k|sf/ %g\
1= cfly{s sf/)f M hg;+Vof a[l$, ;Lldt /f]huf/ cj;/, Go'g pTkfbsTj :t/, lzlyn cfly{s ultlalw
Pjd\ art nufgLdf dGbtf cflb kb{%g\ . To:t} ;/sf/sf] c;Gt'lnt nufgL klg kb{% .

h;n] u/La

/ wgL au{sf] vf*n emg &'nf] kfb{% .

2= ;fdflhs sf/)f M xfd|f] b]zsf dflg;x?nfO{ bl/b|tfn] ;tfPsf] % . oxf+sf] ;fdfh k'/fg} k/Dk/fdf
cfwfl/t % . c!fgtf / clzIffsf] cefjn] cfkm'nfO{ rflxg] pko''St lg)f{o lng ;lsb}g .
3= wfld{s Pjd\ ;f+:s[l ts afWotfx? Mxfd|f] b]zdf k/Dk/Fut wfld{s Pjd ;+f:s[lts
/fVg

dfGotf sfod

cyf{{t ;fdflhs d'No dfGotf sfod /fVg &'nf] vr{{sf] af]em Joxf]/g] u/]sf kfOG% . h:t} ljafx,

a|t aGw, bz}+, ltxf/, %&, >f$, kf:gL / k'hf cfhf h:tf sfo{df cfjZos eGbf a(L vr{ u/]sf]
kfOG% .

56

4= Aojl:yt k|lzIf)f Pjd\ k|flalws lzIffsf] cefj M xfd|f] b]zdf k'a{sfn b]lv ;~rflnt Aoj;fox?
;do ;fk]If tflnd / k|fljlws lzIffsf] cefjn] k|lt:kwf{df cfpg g;sL nf]k x'b}+ hfg] cj:yfdf %g\
h;n] ubf{ lgof{t ug'{kg]{ ;fdfg klg cfoft ug'{kg]{ l:ylt ;[hgf ePsf] % .
g]kfndf u/LaL lgjf/)fsf] k|of; M

of]hgf a$ cfly{s ljsf;sf] dfWodn] hgtfsf] lhjg:t/ psf:b}

hgsNof)fsf/L ;fdfhsf] l;{hgf ug]{ sfo{sf] nflu lj=;= 2013 ;fn b]lv cfjlws of]hg z'? u/]sf]
lyof] . b]zn] lautdf z'?sf rf/ ljsf; of]hgfn] laBdfg cfly{s ;fdflhs ljsf;sf nflu cTofjZos
ef}lts k"jf{wf/x? l;h{gfdf g} hf]* lbPsf lyP . kf+rf} of]hgf -2032-2037_ n] eg] laleGg au{ lar
/xL cfPsf] cfo laifdtf #^fpg] p@]Zo /flv hgtfsf] cfwf/e't cfjZoStf kl/k'lt{ ug]{ nIo cLsf/
u/L ljsf; k|of;df gof cfofd yk]sf] kfOG% .
pTkfbgdf

a(L

b/n]

a[l$

Nofpg],

pTkfbgzLn

oxL p@]Zo /fvL %}+&f} of]hgf -2037- 2042_ n]

/f]huf/

cj;/

clea[l$

ug]{ ,

hgtfsf]

cfwf/e"t

cfjZoStf kl/k"lt{ ug]{ nIonfO{ %}+&f} of]hgfsfn b]lv k|d 'v p@]Zosf] ?kdf ckgfO{ cfPsf] lyof] eg] ,
;ftf}+

of]hgf

-2042-2047_

n]

klg

o;}

p@]ZonfO{

k|fyldQmf

lbPsf]

kfOG%

o;/L ;/;/tL

x]bf{

g]kfndf kf+rf} of]hgf b]lv g} cfwf/e"t cfjZoStf kl/k"lt{ ug{] p@]Zo /flv u/LaL a(b} uPsf] tYonfO{
cLsf/

u/L efjgfTds

tof/Ldf nfu]sf]

g]kfnn] cf+ &f} of]hg -2047-2052_

df u/LaL lgjf/)fnfO{

k|fyldQmf k|fKt /fli^ogLlt dflg k|d'v :yfg lbPsf] kfO{G% .

o;

of]hgfn]

u/La

au{sf]

klxrfg

ug{

;lhnf]

t/Lsfsf]

ljsf;

u/L

Ps?ktfsf

;fy

k|of]u

ug]{,

pgLx?sf] nflu nlIft / :jod\ nlIft sfo{qmdx? ;+rfng ug]{, pTkfbgsf ;fwgx?df kx'+r a(fpg],
k|fljlws b[li^n] ;/n lgdf{)f sfo{x?df u/La ;d'xnfO{ l;w} &]Ssf lbg] Aoj:yf ug]{ bLg c;xfo k|lt
x'g] zf]if)f la?$k|efjsf/L sfg' gL Aoj:yf ug{], a}b]lzs /f]huf/sf nflu ;/sf/L :t/df ;Df}tfsf nflu
jftf{

ug]{,

vf;

;'/Iff

dfkm{t

u}/

s[lif

If]qdf

/f]huf/L

;[hgfsf]

Aoj:yf

ug]{

u/LaL

lgjf/)fdf

cfjZos ;xof]u k'ofpg] ;+:yfut Aoj:yf ug]{ h:tf lgltut Aoj:yf /x]sf lyP . eg] gjf+} of]hgf b]lv
la; aif]{ u/LaL lgjf/)f nIo / l;df lgwf{/)f u/L xfnsf] u/LaL /]vf d'lgsf] hg;+VofnfO{ of]hgf cjlw
leq 32 k|ltztdf cf]/fNg] a[xt nIo lnP/ sfo{s|d cufl* a(fOPsf] lyof] h'g nIo k| sflzt tYod
cg';f/ xf+l ;n ;d]t ePsf] b]lvG% .
u/LaL lgjf/)fsf nfuL xfn

b]zdf If]qut Pjd\ nlIft sfo{s|d

;'ud

If]qdf k|z:t ;+rfng ePsf]

kfO{G% . oL sfo{s|dx? ;/sf/L, cw{;/sf/L, Pjd\ u}/ ;/sf/L :t/af^ ;Grfng ePsf %g\ . ;fgf
ls;fg cfof]hgf, dlxnf ljsf; sfo{s|d, u|fdL)f a}+s sfo{s|d, sd}of j[tLljsf; sfo{s|d, ;xeflutfTds
lhNnf ljsf; sfo{s|d, -PDDP_, klZrd t/fO{ u/LaL lgjf/)f, t];|f] kz'ljsf; sfo{s|d cflb d'Vo ?kdf
b]lvPsf %g\ . To;} u/L dlxnfx?nfO{ ;d'x lzIff, zLk ljsf;, :j/f]huf/, hg:jf:Yo, tyf ;xsf/L
h:tf laifodf tflnd lbO{ s[lif ljsf; a}+ssf] n#' shf{ ;+u ca$ u/fO{ :j/f]huf/ / cfo cfo{hgsf]
dfWodn] cfly{s, ;fdflhs ;zlSts/)f lbnfpg] pB]Z on] hfu[lt dlxnf cfo cfo{hg sfo{s|d k|f/De
ul/Psf] %

. o;/L ;/;/tL x]g]{ xf] eg], clwsf+z

u/LaL lgjf/)fsf sfo{s|dx? n#'shf{nfO{ u/LaL

lgjf/)fsf] d'Vo c:q dfgL sfo{ u/L/x]sf] kfO{G% . n#' shf{ ;DaGwL b]zdf w]/} ;+:yfx? v'n] klg
kxf*L e"-efu / %l/Psf hg#gTjdf u/LaL lgjf/)f sfo{s|d k|efjsf/L ?kdf

s;/L cuf*L a(fpg]

eGg] sfo{ r'gf}tLk")f{ ePsf]% .

u/Lax? s*f kl/>d

ub{%g\ t/

kl/>dsf] k|ltkmnsf] clwstd

lx:;f dWo:ystf{n] pkef]u u/Llbg]

ePsf]n] pgLx? u/La x'g hfG%g\ lsg eg], u/La ;+u kl/>d / ;Lk eP klg ;fwg >f]tsf] cefjn]

57

kg]{ afWotf k%{ . kmn:j?k Return df sdL cfp+% . ToxL eP/ u/La

ubf{ pgLx?sf] ;xf/f lng'

rfxL kl/>d u/] klg u/La x'b} hfG%g wgL ju{ rfxL wgL x'b+} hfG%g\ .
u/LaL lgjf/)fdf b]lvPsf ;d:ofx?M

b]zsf] ef}uflns agf}^

?(LafbL k/Dk/f

afgL Aoxf]/f

wfld{s Pjd\ ;+:s[t

e'-:jfldTjsf] clgoldt lat/)f

b]zdf ljBdfg zfGtL ;'/Iffsf] sdL

/fhg}lts cl:y/tf / x:tIf]k

k/Dk/fut s[ifL k|)ffnL

l;+rfO{sf] cefj

lau|Lbf] / cl:y/ >d ahf/

ljZjAofkL cfly{s dGbL

zflGt ;"/Ifsf] cefjdf k"h

Lsf] knfog

lzlIft AolQmx?sf] knfog .

cAojxfl/s lzIff k|)ffnL .

cl:y/ ;/sf/ .

;dfwfgsf pkfoM

s[lifdf cfw'lgs/)f

s[lifdf l;+rfO{sf] Aoj:yf

Aoj;flos tflnd / k|fjlws lzIff

hgr]tgf clea[l$

dlxnf ;zlQms/)f

laQLo ;]jfdf kx'+r

Aojxfl/s lzIff k|)ffnLsf] lasf;

zflGt ;"/Ifsf] k|efjsf/L Uof/]G^L

nufgL d}qL jftfj/)f

cfly{s ljsf; / u/LaL lgjf/)f aLr cGt/ ;DaGw M

cfly{s ljsf; eg]sf] b]zdf ;Dk")f{ hgtfsf] cfo:t/df a[l$ eO{ art Ifdtfdf a[l$ x'g' xf] . cyf{t
b]zsf

hgtfn]

cfwf/e"t

cfjZoStf,

:jf:Yo

lzIff,

/f]huf/L

cfflbdf

kx+'r

eP/

cfo:t/

art

Ifdtfdf a[l$ x'g' xf] . h;n] ubf{ /fli^o k"+hLdf ;xof]u k'uL b]zsf] cfly{s ljsf; ePsf] b]lvG% .
cyf{t cfly{s ljsf; a[l$ b/ a(]sf] x'G% . of] s'/f ta ;Dej x'G% . ha b]zdf u/La ju{sf]
lgjf/)f

ePsf]

x'G%

lsg

eg]

u/La

eg]s}

xfd|f]

b]zn]

u/Lasf]

kl/efiff

u/]

cg' ;f/

cfwf/e't

cfjZoStf, k|fylds :jf:Yo, lzIffsf] cflbsf] Go"gtd ;fwgdf kx'+r gePsf AolSt, kl/jf/, jf ;d'bfo
x'g . h;n] ubf{ u/La ju{n] kf}li^s vfgf, /fd|f] :jf:yo, lzIffsf] cj;/ ljxLg eO{ b] zsf] nfuL /

58

cfkm\gf] eljio tyf ;Gtfgsf] eljiosf] af/]df ;f]Rg'sf] ;f cfkm'nfO{ cj;/xLg / cdflgt &fgL s]jn
cfkm\gf] hLjg lgjf{xsf] nflu dfq ;f]Rg afWo x'G%g . h;n] ubf{ u/LaLsf] g bnbndf km:b} hfG%g\ .
o:tf] ;dfhaf^ b]zsf] cfly{s ljsf;df c;/ k%{ lsg eg], u/La hgtfsf] cfo:t/ sd ePsf]n] art
Pjd\ s/ jxg ug]{ Ifdtfsf] cefjn] /fh:j ;+sngdf Go"gtf cfpg' / /fi^osf] nufgL Ifdtfdf sdL
cfO{ a}b]lzs C)f tyf ;xfotfdf lge{/ x'g'kg]{ x'G% . h;n] ubf{ cfly{s ljsf;df x|f; Nofp+% . o;y{
cfly{s ljsf; / u/LaL lgjf/)f aLr cToGt} uxg cGt/ ;DaGw /x]sf] % . cfly{s ljsf; u/LaL
lgjf/)f ;+u ;+ u} cf+p% . u/LaL lgjf/)f geO{ cfly{s ljsf; ;Dej x' g ;Sb}g . olb cfly{s ljsf;df
a[l$ ePsf] % eg], To; b]zdf kSs} u/LaL lgjf/)fdf klg ;sf/fTds a[l$ ePsf] x'gk%{

g]kfndf ul/aL ;d:of / ;dfwfgsf nfuL ul/Psf k|of;x? M

s'g} AolSt jf kl/jf/nfO{ ul/a eg]/ To; a]nf elgG% ha p;sf] lhjg:t/ ;fdfGo ul/aLsf] /]vfeGbf
tn kb{% . k/Dk/fut ?kdf lhjg:t/sf] dfkg ubf{ cfDbfgL / pkef]usf] cfwf/df ul/GYof] eg]
dfgjLo ljsf;sf] cjwf/)ffn] dfgjLo ljsf;sf] cfofd cGt{ut lzIffsf] pknAwL jf lhjgf]kof]uL !fg
jf Aofj;flos tflnd tyf ;/b/ cfo' o;leq /fv]sf] % . ljutdf ul/aLdfkg ug'{ lgs} sl&g sfo{
x'GYof] . t;{y ul/aLsf] laifodf rrf{ ubf{ cfly{s sNof)f, :jf:Yo, ;/b/ cfo', lzIff, ;fj{hlgs ;]jf,
;'ljwf, tyf >f] tx?df kx'r

h:tf tYox?n] klg &'nf] dxTj /fVb%g .

g]kfnsf] xfnsf] jflif{s ;/b/ k|ltAolQm cfo sl/a 484 cd]/LsL *n/ % . ljZjdf ul/aLn] AofKt
d'n'sx? dWo] s} Ps /fi^ eP/ lg/Gt/ ?kdf ul/aL;u ;+ \#if{/t % . s'n >d zlQmsf] 78% s[lif
If]qd} ;+nUg % . u|fx:y pTkfbgsf] 39% of]ubfg s[lif If]qn] g} cf]u^]sf] % . u| fld)f cy{Aoj:yfdf
s'n k')f{ a]/f]huf/Lsf] b/ 5% / cw{ a]/f]huf/Lsf] b/ 47% /x]sf] cg'dfg ul/Psf] % . lzIff /
cbIftfsf] sf/)faf^ >fdzlStsf] s[lif If]qaf^ cy{tGqsf] s[ifL If]qaf^ cy{tGqsf] cGo If]qdf ?kfGt/)f
ug{ klg &'nf] ;+VofnfO{ sl&g % . k/Dk/fut ;fdflhs Aoj:yf, hflto agf}^ zf]if)f h:tf kIfx? Klg
pNn]vlgo %g\ .
g]kfndf laBdfg ul/aLsf sf/)fx?sf] ;+Vof &'nf] % . oL sf/)fx? dWo sltko Pscfk;df ;DalGwt
%g eg] sltko Ps cfk;af^ k|efljt %g . t/ d'Vo tYorfxL Pp^f ul/an] cfkm\gf] lhjg lgjf{xsf
nflu cfjZos kg]{ cfwf/e't cfjZoQmf leq kg]{ k|ofKt a:t' tyf ;]jfx?sf] pkef]u ug{ g;Sg' g}
ul/aL xf] .
g]kfndf ul/aLsf sf/)fx? M
pRr hg;+Vof a[l$b/
cfwf/e't ;]jfx?df kx'r g;Sg', ckof{Kt ;fdflhs, cfly{s k'jf{wf/
cfly{s / ;fdflhs zf]if)f
/fhg}lts / cfly{s e|i^frf/
;fwg / hg;+Vof lar Go'g cg'kft
;]jfsf] lj:tf/ / kx'r
df sdL, e|i^ sd{rf/LtGq
Go'g pTkfbsTj / ;fwgx?sf] ckof{Kt kl/rfng
;fwgx?sf] u')ffTds / kl/df)ffTds ljt/)fdf c;Gt'ng
sdhf]/ ahf/ k'jf{wf/
bIf / ;dlk{t ;fdflhs sfo{stf{sf] cefj
/fhg}lts k|ltj$tfsf] sdL / hgtf k|lt pQ/bfoL x'g g;Sg'
Ul/ax?sf lgldQ ;+rfng ul/Psf sfo{qmdsf] Aoj:yfkg k|efjsf/L x'g g;Sg'
n}Ls c;dfGtf
k|To'Tkfbs ;fdflhs Aojxf/ h:t} h'jf tf;, /S;L ;]jg bfO{hf] k|yf cfbL .
>d zlQmsf] a[l$sf] cg'kftdf /f]huf/Lsf cj;/x? a[l$ x'g g;Sg' / u}/ s[ifL If]q
cfw'lglss/)f x'g g;Sg' .
ul/ax?df efUojfbsf] efjgf x'g' .

59

g]kfnLsf] lhjg :t/ dfkg ;j]{If)f 206061 sf cg';f/ ljut 8 jif{sf] cjlwdf lg/k]If ul/aL 42%
af^ 11% laGb'n] #^L 31% df /]sf] cg'dfg ul/Psf] % . o;/L ul/aL #^g'df s[lif tyf u}/s[lif
If]qsf] Hofnfb/df, ePsf] a[l$ a(bf] zx/Ls/)f, hg;+Vofdf cfly{s ?kdf ;lqmo hg;+V ofsf] lx:;fdf
ePsf] a[l$ / &'nf] kl/df)fdf lelqg ;s]sf] ljk|]if)f k|d'v sf/)f /x]sf] % . t/ o; cjwLdf cfo
ljt/)fsf] c;dfgtf bzf{pg] lugL u')fs (Gini Co-efficient) 0=34 af^ 0=41 k'u]sf] b]lvG% .
To;} ul/ dfgj lasf; k|ltj]bg 2063 cg';f/ g]kfnsf] dfgj ljsf; ;'rfs cl#Nnf] jif{sf] 0=513
sf] t'ngfdf a(] tfklg 0=527 n] g]kfn blIf)f Pl;ofd} ;a}eGbf sd dfgj ljsf; ePsf] d'n'ssf]
?kdf /x]sf] % . g]kfn dfgj ljsf;sf] ljZj ;'rLdf 138 cf}+ :yfgdf /x]sf] % . -/fli^o of]hgf
cfof]u 2064_
ul/aLsf k|sf/x? M
Ul/aLnfO{ 3 lsl;ddf laefhg ug{ ;lsG% . h;nfO{ lgDg cg';f/ AofVof ul/G% .
-s_ ;fd'lxs ul/aL M
h'g :yfgdf Toxfsf hg;+Vofsf] Go' gtd cfjZoStf cfly{s >f]t / ;fwgn] y]Ug ;Sb} g pbfx/)fsf] nflu g]kfnsf kxf*L / lxdfnL e]usf b'u{d ufpx?_
c!fgtfsf] sf/)faf^ l;h{gf x'g] h:tf] g]kfnL dlxnfx?df /x]sf] lg/If/tfsf] &'nf] k|ltzt .
;fdflhs If]qdf s'g} ju{ af^ x'g] zf]if)f h:t} ljutsf] sd}of k|yf, xlnof k|yf cflb .
;fdflhs ?kdf sltko hft hfltdf /x]sf] ultlzntfsf] sdL h:t} blnt hflt .
-v_
rlqmo ul/aL M
of] ul/aL dfu / cfk'lt{ lar x'g] c;Gt'ngaf^ l;h{gf x'g] kl/l:ylt xf] h'g lglZrt cjlwe/
dfq /xG% . pbfx/)fsf] nflu cfly{s dlGbaf^ cf}Bf]lus ;dfhdf kg]{ k|efj / clgoldt aiff{sf]
sf/)faf^ s[lif If]qdf kg]{ k|efj .
-u_

AolStut ul/aL M
ul/aL cfly{s sf/)fx?sf] pkh dfq xf]Og . o;sf] nflu cGo sf/)fx? H:t} cgfy la/fdL, a[$
a[$fx? klg sf/)f x'g ;S%g\ .
ul/aLsf] jt{dfg cj:yf M
sf] ;j]{If)f cg';f/ 31 k|ltzt g]kfnLx? lg/k]If ul/aLsf] /]vfd'gL lhjg ofkg ul//x]sf %g\ .
o;leq kg]{ kl/jf/n] vfB / cGo j:t'df ul/g] vr{ cfwf/e't cfjZoStfsf] t'ngfdf Go'g % .
vfBGgdf cfjZos kg]{ tTj Sofnf]l/o'St kf]if)f cfxf/ lsGg ;Sg] ;fdYo{ %}g . Nepal Living
Stadards Survey 1995/1996 sf] cWoogn] lg/k]If ul/aLsf] k|ltzt 42 k|ltzt b]vfPsf] lyof] .
oL b'O{ cWoog cjlwsf] cGt/fndf 11 k|ltztn] lg/k]If ul/aL #^]sf] b]lvG% .
o; ;Gb{edf tnsf] tflnsfaf^ g]kfnsf] ul/aL ljleGg hft hftLsf] cj:yfaf/] k|i^ kfg{ ;lsG%
. ;g\ 2004 ;fndf g]kfnsf] ;dli^ ul/aL 31 k|ltzt /x] klg hfltut ?kdf km/s ?kdf
ul/aL /x]sf] % . t/ ljleGg hftL hghftL lar &'nf] leGgtf /x]sf] e]l^G% . s]xL hghftLsf]
eg] ;g\ 1996 sf] t'ngfdf ;g\ 2004 df ul/aLsf] cj:yf a(]sf] b]lvG% . kxf*sf hghftLdf
ul/aLsf] b/ 19=7 k|ltztaf^ 27=8 k|ltzt k'u]sf] % eg] d'l:nd ;d'bfodf 5=7 k|ltztaf^
8=7 k|ltzt k'u]sf] % .
ul/aLsf] hfltut ljj/)f M
qm=;= hfltut ljj/)f

Ul/aL k|ltzt

1=

48 k|ltzt

kxf*sf blnt

60

2=

t/fO{sf blnt

46 k|ltzt

3=

kxf*sf hghftL

44 k|ltzt

4=

d'l:nd

41 k|ltzt

dflysf] tflnsfn] klg :ki^ kf/]sf] tYo s]xf] eg] ul/aL ;a} If]q / ;a} ;d'bfodf ;dfg ?kn]
AofKt %}g . of] If]lqo, n}ls / hfltut ?kdf km/s km/s % . ljif]z u/L kxf* / lxdfnsf
b'u{d ufpsf jfl;Gbf ul/aLaf^ dfqfdf a(L k|efljt %g . To:t} u|fld)f If]q o;af^ a(L
dfqfdf cfs|fGt /x]sf % eg] zx/L If]q / o;sf] cf;kf;sf If]q t'ngfTds ?kdf o;sf]df/df
sd k/]sf b]lvG% . blnt hfltsf dflg;x? clwsfz ul/a %g\ To;df klg k'?ifsf] t'ngfdf
dlxnfx? a(L k|efljt b]lvG%g .
ul/aLnfO{ ax'cfoflds b[li^sf])fn] AofVof ug]{ xf] eg] cfDbfgL, pTkfbg / /f]huf/L;u}
dfgljo ljsf;, ;fdflhs / /fhg}l ts ;dfj]zL kIfx? Klg o;leq kb{%g . dfgljo ljsf;,
;'rfsx? h:t} k|fylds ljBfnodf jfnaflnsfsf] egf{ b/, dft[lzz' d[To'b/, ;/b/ cfo', :jR%
vfg]kfgLdf kxr, cfjf; ;'l jwf, ;fj{hlgs ;]jf / ;' ljwfdf kx'r

/ a[x t dfqfdf ;dfj]zL

sfo{qmdn] dxTj kfPsf] %g\ . dfgj clwsf/, cfkm\gf] lhjgnfO{ k|efljt kfg]{ sfdx?df lg)f{o
ug]{ clwsf/ /;du| lqmofsnfkx?sf] d'Nofg ug{ kfpg] k|hftflGqs clwsf/ ul/aL lgjf/)fsf
nflu dxTjk')f{ kIfx? x'g . oL kIfx?sf] sfof{Gog g} cfhsf] k|d'v cfjZoStf xf] .
;g\ 199596 / ;g\ 200304 larsf] cjlwdf ul/aL 11 k|ltztn] #^g'df j} b]lzs
/fhufl/af^ b]zdf lelqPsf] ljk|]If)f g} k|d'v kIf xf] . o;nfO{ b]zsf] ljsf; k|lqmofdf lbuf]
pknlAwsf] ?kdf lng' lgs} r'gf}ltk')f{ / ljjfbf:kb ljifo x' g ;S% .
"xfn} ;fj{hlgs k|ltj]bg cg';f/ /fhgLlts cl:y/tf / ;':t cfly{s a[l$ x'bfx'b} d'n'sdf ul/asf] ;+Vof
#^]sf] nYof+sn] b]vfPsf] % . g]kfn hLjg:t/ ;j]{If)f 2010 sf cg';f/ 2060 b]lv 2066 ;Dddf
u/LaLsf] /]vf d'l g /x]sf hg;+Vofsf] cg'kft 18 k|l tzt ljGb'n] #^]/ 13 k|l tztdf cfPsf] % . pSt
k|ltj]bg ljZj a}+ssf] k|f ljlws ;xof]udf s]lGb|o tYof+s ljefun] u/]sf] ;j]{If)Fsf] k|ltj]bgsf] cfwf/df 6
pNn]v ul/Psf] %" .

g]kfnsf] ul/aL Go'gLs/)f ug{ o;sf r'gf}tLx? M

g]kfnsf] ul/aL Go'gLs/)f sfo{qmd lgSs} r'gf}tLk')f{ % . o;nfO{ lgDg cg';f/ AofVof ul/G% .
cfo / wgsf] c;dfg ljt/)f M ljsf;sf sfo{qmdx? a(L dfqfdf ul/aLd'vL x' g ;s]sf]
%}g . b]zsf] jt{dfg cfly{s k|)flnaf^ wgL / ul/asf] :t/sf] cGtf/ a(b} uPsf]
b]lvG% .
e'ldlxg / cfly{s ?kdf ljkGg dlxnfx? cfly{s lqmofsnfkdf ;+nUg x'g >f]t / ;fwg
ljlxg ?kdf /x]sf %g\ .
Psn kl/jf/ / kl/jf/sf d'nL a}b]lzs /fhuf/df x'g] kl/jf/sf ;b:ox? klg #/fo;L
sfdn] cfly{s lqmofsnfkdf ;lqmo x'g g;Sg' .
;fdflhs ;'/Iff sfo{qmd, lgMz'Ns :jf:Yo ;]jf, lzIff, k]G;g, cg'bfgsf] cefjsf sf/)f
klg a[$ a[$fx? ul/aLsf] lhjg latfpg afWo %g \ .
blntx? a(L dfqfdf ul/a %g\ .
Aofks a]/f]huf/Lsf] sf/)fn] o'jf ju{ cfly{s lqmofsnfkdf ;xeflu x'g gkfpg' .

61

pTkfbg, cfo:t/, bIftf //f]huf/L ;[hgf tyf cfly{s /;fdflhs k'jf{wf/x? ck|ofKt x'g'
.
jt{dfg lzIff k|)ffnL Aojxf/Ls gx'g' .
/fhg}lts cl:y/tf nfdf] ;do b]vL hf/L /xg' .
cf}Bf]lus If]qdf sfod >d ;d:ofsf sf/)f k'hLsf] knfog x'g' .
b]zdf ljBdfg zflGt ;'/Iffsf] cefjsf sf/)f gof /f]huf/Lsf] cj;/x? ;[hgf x'g
g;Sg' .

lgisif{ M
;/sf/ ;'zf;g /hgtfk|lt pQ/bfoL x' g] qmddf ;kmn x'g ;s]sf] %}g . /fhg}lts cl:y/tf,
;/sf/ d'vL k|j[QL / u&aGwgsf] ;/sf/ ;+:sf/n] /fhg}lts Ifq / k|zf;lgs Ifq, e|i^frf/n]
AofKt % . ljlwsf] zf;g / sfg'gL /fHosf] cjwf/)ffn] k|fyldtf kfpg ;s]sf] %}g / o:t}
cj:yf sfod /x]df To;sf] ;+s]t klg b]lvb}g . b)*lxgtfn] st{Ao, clwsf/, pQ/bfloTj /
;dk{)f h:tf s'/fx? sfof{Gjogdf b'n{e b]lvG%g\ . b]z ljsf;sf] ;kmn sfof{Gjog /ljsf;sf]
k|ltkmsf] Gofof]lrt ljt/)fsf] dfWodaf^ ;Dej x'g] ul/aL lgjf/)fsf] sfo{qmd lgs} hl^n % .
/fhg}lts k|ltj$tf / ;/sf/sf] s&f]/ sfof{Gjogaf^ dfq ul/aL lgjf/)f sfo{qmd ;kmntf kfpg]
% .

u|fdL)f ljsf;, dlxnf pTyfg / ;zlSts/)f, ;dljsf;df lgw{g pTyfg

a}+ssf] e"ldsf M
lgw{g

pTyfg

a}+s

lnld^]*

:yfkgfsfn

b]lv

g}

u|fdL)f

ljsf;,

dlxnf

pTyfg

;zlSts/)f,

;dljsf;df nfuLk/]sf] % . kmn:j?k lgw{g pTyfg a}+ssf] sfo{If]q leq cfly{s tyf ;fdflhs ;kmntf
k|fKt u/]sf] % .
u|fdL)f ljsf;M u|fdL)f ljsf;df lgw{ g pTyfg a}+sn] o:tf] ljkGg ju{nfO{ nlIft u/L sfo{qmd ;+rfng
u/]sf] % h;nfO{ b'O{ %fs ^fg{ klg wf} wf} kYof{] t/ cfhef]nL o; a}+ssf] n#' shf{ tyf art dfkm{t
s;}n] k;n hf]+*] eg], s;}n] e}+;L kfng, l/S;f, ^f+uf cfod'ns Aoj;fo ;+rfng u/L :j/f]huf/Lsf
cj;/ kfPsf %g\ . h;n] ubf{ hldGbf/ ;fx'sf] cwLgdf ga;L cfkm' :jod\ :jtGq ?kn] cfod'ns sfd
u/]/ cfkm\gf] kfl/jfl/s cfo>f]tsf] a[l$ u/L ;fdfhdf cfkm\gf] cl:tTj sfod ug{ ;kmn ePsf %g\ .
h;n] ubf{ art Ifdtfdf a[l$ eO{ k|fy{lds :j:Yo, lzIff cflbdf la:tf/} kx+'r a(L/x]sf] kfOPsf] % .
dlxnf pTyfgM

lgw{g pTyfg a}+s

ln= n] xfd|f] b]zsf] vf; u/L t/fO{ ;d'bfodf dlxnfnfO{ #/sf]

uxgfsf] cyf{t dlxnfnfO{ vfnL #/fo;L sfddf dfq l;ldt u/fO{ kbf{ leq /flvg] k| yfnfO{ cfkm\gf]
sfo{If]q leq w]/} xb ;Dd x^fO{ ltgLx?nfO{ cfly{s sf/f]af/df klg ;dfa]; u/fpg ;kmn ePsf] % .
klxnf ufp+df sfo{qmd hf+bf h'g dlxnf nfh dfgL #/ leq k:y] / k};f eGg] s'/f t >LdfgnfO{ dfq
dtna x'GYof] . lsgeg] n]gb]g ug]{ sfo{ nf]Ug] dfG%] dfq ub}y] t/ cfhef]nL tL dlxnfx?n] cfkm\gf]
Aoj;fo cg';f/ shf{sf] lg)f{o / Aoj;fosf] lg)f{o cfkm} ug{ ;kmn x'g'sf] ;fy} dlxnfx?nfO{ g} cfkm\gf]
Target

leq

/flv

ltgLx?df

cfTdljZjf;,

;fx;,

cfly{s

sf/f]af/df

kx+ 'r

hgr]tgf

tyf

g]t[Tj

Ifdtfdf klg ljsf; ePsf] s'/f ;fdfhn] g} :jLsf/]sf] htftt}af^ k|i^ e/x]sf] % . h'g cfly{s /
;fdflhs b'O^} kl/jt{g ug{ lgw{g pTyfg a}+s ;kmn ePsf] % .

62

;dljsf;M

xfd|f] b]zdf k'?if /

dlxnf aLr

/x]sf] ?(LafbL k/Dk/fnfO{ cfkm\gf] sfo{If]q

leq

lgw{g

pTyfg a}+sn] w]/} xb ;Dd Go'g u/]sf] % . h:t} k'?ifn] aflx/sf] sfd cyf{t cfly{s sf/f]af/ Pjd\
n]gb]g, d]nfdh'/L tyf Aoj;fo ug]{ eg], dlxnfn] #/sf] vfgf ksfpg], ef+*f w'g], nLkkf]t ug]{ sfo{df
dfq l;ldt x'g] t/ cfhef]nL lgw{g pTyfg a}+ssf] sfof{qmdn] ubf{ w]/} xb ;Dd b'O^} dlxnf k'?if
Pscfsf{sf] sfddf ;dofg's'n ug{ hgr] tgsf] ljsf; ePsf] % . o; a}+sn] dlxnsf] gfdn] laQLo ;] jf
k|bfg ug]{ x'gfn] pgLx? ;dodf ls:t a'fpg art ug{ ;lsPg eg] cfkm'nfO{ a]OHht dxz'; x'G%
eGg] */n] >ldfg;+u ;+u} cfkm' klg aflx/sf] sfddf ;/Ls ePsf] b]lvPsf] % .

cyf{ t >LdtL k};f

sdfpg] sfo{df Ao:t ePsf] a]nf >Ldfgn] vfgf ksfO{lbg], s]^fs]^Lsf] n'uf wf]O{ lbg] / s]^fs]^LnfO{
:s'n ;Dd k'/\ofO{ lbg] cfflb sfo{df ;#fPsf] x]g{ kfOPsf] % . o;/L ;/;/tL x]bf{ ;dljsf;df lgw{g
pTyfg a}+sn] &'nf] hf]+* lbPsf] b]lvG% .
lgw{g pTyfg a}+ssf] afhf/ M
lgw{g pTyfg a}+s ljkGg au{nfO{ shf{ tyf art, hgr]tgf, dlxnf ;zlQms/)fsf] dfWodn] pgLx?sf]
lhjg :t/ psf:g] x]t'n] :yfkgf ePsf] xf] . o;sf] afhf/ u|fdL)f If]q xf] hxf+ af^f] #f^f] c;'ljwfsf]
sf/)f c? a}+saf^ laQLo ;]jf gkfO{ Toxf+ ljkGg ju{sf] cj:yf bolgo % . pgLx?;+u kl/>d, ;Lk
s]xL dfqfdf crn ;DkQL eP klg ljlQo ;fwg Pjd\ hgr]tgsf] cefjn] lhjg si^k|b % . k|fylds
:jf:Yo, lzIff, cfwf/e't cfjZoStfdf kx'+r Go"g % . To:tf ju{nfO{ ;]jf k'ofpgsf] nflu lgw{g pTyfg
a}+sn] cfkmgf] ahf/sf] vf]hL u%{ . h;n] ubf{ b]zsf] u/LaL lgjf/)fdf ;xof]u k'uL /fi^sf] cfly{s
ljsf;df ^]jf k'uf]; t/ o;sf] nflu zflGt ;'/Iff / ef}uf] lns agf]^ klg cg's'n x'g'k%{ . h;n] ubf{
;+:yf cfkm\gf] vr{ axg u/L u/La ju{nfO{ ljlQo ;]jf k'ofpg nfO{ ;kmn /xf]; .
aftfj/)fsf] ljZn]if)fM
jftfa/)f laZn]if)f eGgfn] u/La ju{nfO{ ljlQo ;]jf pknAw u/fO{ ltgLx?nfO{ cfod'ns shf{ pknAw
u/fP/ :j/f]huf/ / cfTd lge{/ agfpg] o;sf] d'Vo p@]Zo xf] . h;sf] nflu zfGtL ;'/Iff, ahf/
Aoj:yf, ;DalGwt &fp+df sRrf kbfy{sf] pknAwtf, Toxf+sf] ;d'bfosf] l;k

tyf afgL

Aoxf]/f cflb

s'/fsf] ljZn]if)f u/L dfq sfo{qmd ;+rfng u%{ h'g jftfa/)f ljZn]if)f sfo{ cGtu{ t kb{% . o;/L
plrt lsl;dn] jftfj/)f laZn]if)f ug{ ;s] dfq sfo{qmdn] ;kmntf kfp+b% .
sfo{qmd lj:tf/ M
xfd|f] b]z ufp+ g} ufp+n] el/Psf]n] oxf+sf clwsf+z hgtf u|fdL)f If]qdf a;f]af; ub+% g\ . h'g a}+sls
;'ljwfaf^ w]/} al~rt %g\ . lsgeg] cfhef]nL zfGtL ;'/Iffsf] sf/)fn] nueu k|ofM a}+ s tyf laQLo
;+:yfx? zx/ afhf/ lt/ la:yflkt ePsf %g\ h;n] ubf{ u|dl)f If]qdf Micro Creadit ;+:yfx? afx]s
c? ljsf; a}+s Pjd\ afl)fHo a}+sx?sf] lakGg ju{df kx'+r g sd x'b+ uO/x]sf] % . h;n] ubf{
lgw{g pTyfg a}+ssf] sfo{qmd la:tf/ ug{ Psbd} cfjZoStf % t/ sfo{qmd la:tf/ ubf{ vr{ a(L nfUg]
ePsf]n] o;df a}+ssf] ;fd'Gg] lta| ultdf sfo{qmd la:tf/ ug{ r'gf}tL % . o;df ;/sf/L If]qaf^
;+rfng vr{df ;xof]u x'g] xf] eg] a}+sn] b]zsf] w]/} If]qdf sfo{If]q ug{ ;SYof] .

k|ZgM ljlQo ;+:yf eg]sf] s] xf] < lhjLsf]kfh{gdf ljlQo ;+:yfsf] e'ldsf jf/] rrf{ug'{xf]; <
lhljsf]kfh{g c+u|]hL zAb 'Livelihood' xf] o;sf] zflAbs cy{ lhjg k$tL jf lhjg lhpg] tl/sf x'G% .
ljlQo ;+: yfsf] c+u|]hL zAb 'Financial Institutions' af^ cfPsf] xf] . o;sf] cy{ n]vf, a}+ls Aofkf/,

63

cy{ cfbL ;u ;DaGwLt % . csf]{ zAbdf ljlQo ;+:yf eGgfn] cy{ ;DaGwL sf/f]jf/ ug]{ ;+:yfnfO{
hgfp%

o;

cGt{ut

;+ul&t

cfwfl/t ;d'x b]vL lnP/

jf

c;+ul&t

?kn]

ljleGg :t/sf cfly{s

lglZrt

pB]Zo

af]s]/

;+rfng

b[li^n] ljkGg tyf sdhf]/

ePsf

;d'bfodf

ju{sf] pTyfgsf nfuL

;+:yfut C)f pknAw u/fP/ pgLx?sf] cfo:t/df ;'wf/ Nofpgsf] / cfly{s tyf cGo ;DkQL dfyL
kx'r

a(fpg dxTjk')f{ e'ldsf x'G% . o:tf ;+:yfx?n] !fg, l;k / Ifdtfsf] k|of]uaf^ :yfgLo ;fwg /
>f]tsf] clwstd klxrfgdf ljkGg ju{nfO{ :jfnDagsf] efjgfaf^ pTk|]l/t u/fO{ cfo Pjd /f]huf/Lsf
cj;/ >[hgf ug{ ;xof]u k'Ug] ck]Iff ln ;lsG% .

lhjLsf]kfh{gdf ljlQo ;+:yfsf] e'ldsf M

g]kfn ufpm g} ufpmn] el/Psf] b]z xf] . oxfsf a/La 85% dflg; c} klg ufpmdf a;f]jf; ub{% g .
b]zsf] ef}uf]lns ljljwtfn] ubf{ pgLx?n] j:tLsf] lat/)f km}nfj^, ;]jf / ;'ljwfsf] lj:tf/, Aoj;flos
cfwf/nfO{ klg k|efj kf/]sf] b]lvG% . u|fld)f If]qdf a;f]jf; ug]{ dflg;x? d'Vo u/L k|fylds pTkfbg
sfo{df ;+nUg %g\ . pgLx?sf l$lto / t[ lto Aoj;fo Go' gtd hg;+Vof (Threshold) gk'Ug] x'b
f Tolt
km:^fPsf %}gg\ .

h;n] ubf{ pgLx?sf] b}lgs

cfwf/e"t cfjZoStf kl/k'lt{ ug{ g;Sg]

ePsf]n] yk

cfDbfgLsf nfuL ag tyf l;dfGt e"ldsf] cTolws bf]xg (Over Exploitation) ul//x]sf %g\ . To;}n] s[lif
If]qnfO{

cfw'lgsLs/)f

ahf/d'lv

agfpg]

s[lifdf

cfwfl/t

k|zf]wg

pBf]u

;+rfng

u/]/

u|fld)f

lhljsf]kfh{g k$ltdf kl/jt{g Nofpg ljlQo ;+:yfx?sf] dxTjk")f{ e"ldsf /x]sf] % .

;d'bfodf cfb{z ;dfh lgdf{)fsf nflu kl/j{tgsf/L cleofgsf] cfjZoStf kb{% o;n] pgLx?sf] ;f]rfO{,
d"No dfGotfdf cfd'n kl/j{tg NofP/ o;} dfWodaf^ ;fdflhs cfly{s ljsf;sf nflu cuf*L a(g
k|]/)ffn] ;d'bfosf k|To]s ;b:onfO{ xfdL :jod xfd|f] eUo lgdf{tf xf}+ eGg] ;Gb]z lbg ;s]sf] v)*df
:yflgo ;fwg / >f]tx?df pgLx?sf] kx'r

a(g hfG% . csf]{ tkm{ u|fld)f ;d'bfo;u cl;ldt zlQm,

Ifdtf, l;k, / k"hL n's]/ /x]sf] % . pgLx? ;u /x]sf] l;k / >f]tx?nfO{ b]Vg / a' \g ;Sg] agfP/
ul/aLsf] la?$ n*g ;Sg] cfTdlaZjf; hufpg, lhjg lgjf{xd'vL s[lifnfO{ Aoj;flosd'vL tyf dfudf
cfwfl/t pTkfbg k|)flndf n}hfg ljlQo ;+:yfsf] cfjZoStf kb{% .

lhjLsf]kfh{gdf ljlQo ;+:yfn] lgDgfg';f/ e"ldsf v]Ng ;Sg] b]lvG% M

-s_

;d'bfonfO{ ;+ul&t ug]{ .

-v_

;fdflhs ljZn]if)f ug]{ .

-u_

lgoldt a}&s / dfl;s art kl/rfng .

-#_

;xsfl/tf / ;d'bflos a}+ssf] u&g / kl/rfng .

-_

:j/f]huf/Lsf cj;/ ;[hgf ug]{ .

-r_

:yflgo !fg, l;ksf] k|j${g / gof ahf/sf] vf]hL .

-%_

:yflgo ;fwg / >f]tsf] plrt kl/rfng .

lgisif{ M
ljlQo ;+:yfsf] k|]/)fn] ufpmdf a:g] dflg;x?nfO{ lgZrog} xfd|f] efUo lgdf{tf xfdL cfkm} xf}+ / xfdL ;u
klg cl;ldt Ifdtf, >f]t / ;fwg /x]sf]% To;sf] ;xL ;b'kof]un] xfd|f] lhljsf]kfh{gdf gof cfofd yKg]
%

eGg] xf};nf lbg]

c&f]^ ug{ ;lsG%

ljlQo

;+:yfx?sf] o:tf] dxTjk")f{ of] ubfgn] cfdg]kfnLsf]

64

;d'Ggt ;dfhsf] ;[hgf tyf cfb{z ;dfh lgdf{)fsf] nfuL kl/j{tgsf/L cfleofgdf xfdL :j+ o xfd|f] efUo
lgdf{tf xf}+ eGg] efjgfsf] hfu[tL u/fpg ;lsG% .

k|ZgM u|fld)f ljsf; ;Gb{edf lgw{g pTyfg a}+s ln= sf] sfo{If]q sltsf] k|efjsf/L b]Vg' x'G% < o;nfO{
ca(L k|efjsf/L agfpg s] s:tf sbdx? rfNg' pko'Qm xf]nf <
xfd|f] b]z ufp g} ufpn] el/Psf] b]z xf] . oxf w]/} h:tf] hgtfsf] k"+hL, ;fwg / cfjZos hgr]tgfsf]
cefjn] cfly{s cj:yf bolgo % . ltlgx?;+u >d, ;Lk / s]xL dfqfdf ;fwg eP klg ljQLo ;fwgsf]
cefj cyf{t ;:+yfut ljQLo ;]jfaf^ alGrt eO{ ;fx'dxfhgsf] rsf]{ Aofhdf sf/f]af/ u/]sf x'G% h;n]
ubf{ k|ltkmnsf] w]/} lx;f ;fx'dxfhgsf] lbg'kg]{ x'g% . o:tf] l:ylt lgw{ g a}+s :yfkgf sfn b]lv ljkGgf
au{sf] ;]jfdf nflu k/]sf] % oxf+ ;Ddls hxf+ af^f] #f^f]sf] ;'lawf %}g c? a}+s tyf ljQLo ;:+yf
Toxf+ hfg gdfg]sf] &fp+df klg of] ;:+yf sfo{/t % . To:tf] &fp+df ljkGg ju{sf] klxrfg u/L h;nfO{
ufp+

;dfhn]

klg

k%\ofPsf

x'g

To:tfnfO{

cfkm\gf]

shf{

art

Pjd\

plrt

hgr]tgf

tyf

dlxnf

;zlQms/)Fsf] dfWodn] pGgtLsf] dfu{df Nofpg ;kmn b]lvG% . t;y{ xfd|f] h:tf] b]zdf lgjf/)Fsf] nflu
lgw{g pTyfg a}+s sfo{qmd Psbd} k|efsf/L % .
lgw{g pTyfg a}+ssf] sfo{qmd c a(L k|efjsf/L agfpgsf] nflu lgDg lnlvt sbdx? rfNg pko'St
b]lvG% .
a) b]zdf ePsf] czfGtL ;'/IFf / /fhlglts cl:y/tfnfO{ dWogh/ u/L ljkGg ju{nfO{ ;]jf lbg'sf] ;fy}
lgDgdWod ju{nfO{ lwtf] shf{ lnO{ shf{ k|bfg ug'{ kb{% lsg eg] ljkGg ju{nfO{ ;]jf ug{ klg
;:+yf klxnf cfkm' afR g' k%{ / a]nfa]nfdf laleGg ;d:of b]lvPsf] a]nf klg To; ;+u ;fdgf ug{
;lhnf] xf]; / sd{rf/Lsf] dgf]an klg pRr /fVgsf] nflu .
b) o; sfo{qmdnfO{ cfjZos ;xof]uL sfo{qmd hgr]tgf / dlxnf;zlQms/)F cflb u}/ ljQLo ;]jfsf]
dfWodn] u|fld)F hgtfsf] hgr]tgfdf c hf]*lbPdf sfo{qmd c k|efsf/L x'G% .
c) a}+sdf ePsf ;]jfx? ;a} &fp+df /fd|f] ;+u k|rf/ k|;f/ u/L k|bfg u/]df sfo{qmd c k|efjsf/L
x'G% .

k|Zg= n#'l jQ ;]jf eGgfn] s] a'\g'x'G% < o; cGt{ut s'g s'g ;]jfx? kb{% g < lgw{g pTyfg a}+sn]
pknAw u/fO{/x]sf n#'l jt ;]jfx?sf] af/]df rrf{ ug['xf]; .
pm= n#'ljQ ;]jf eGgfn] ljkGg ju{nfO{ ;:+yfut ljQLo ;] jf k|bfg ug'{ xf] . h;nfO{ cfh ef]nL la:t[ t
cy{df

ljkGgau{nfO{

shf{,

art,

ladf;]jf,

/sde'StfgL

/sdfGt/

;]jf

ljkGg

ju{ nfO{

ltlgx?sf]

pTyfgsf] lgldt ;]jf k|bfg ug'{ xf] . o; cGt{ut ljkGg ju{sf] pTyfgsf] nflu ltlgx?nfO{ :j/f]huf/ /
cfTdlge{/ agfpg lgDglnvLt ;]jfx? kb{%g .
a)
b)
c)
d)
e)

shf{ ;]jf
art ;]jf
ladf ;]jf
ljk|]if)f ;]jf -/sd e'StfgL tyf /sdfGt/ ;]jf_
hgr]tgf tyf dlxnf ;zlQms/)F ;]jf
lgw{g pTyfg a}+sn] pko{'St ;a} ;]jfx? pknAw u/fp+b} cfPsf] % h;sf] AoFVof o;k|sf/ %

65

a) shf{ ;]jfM lgw{g a}+sn] ljkGg ju{nfO{

Jofkf/ shf{, df};dL Jofkf/ shf{, df};dL
cfPsf] % To:t} o; a}+saf^ shf{ lnO{
lgdf)f{, rkL{ lgdf{)f tyf afof]Uof; lgdf{)f
b) art
art
b/n]
/fVg

:j/f]huf/ / cfTdlge{/ aGgsf] nflu :j%gf} ^ cfwf/df

s[lif shf{, a}b]lzs /f]huf/ tyf z}lIFs shf{ k|bfg ub{}
pGgtL u/]sfnfO{ pkef]Uo shf{ jfkt #*]/L v/Lb, #/
cflb pkef]Uo shf{ k|bfg ub}{ cfPsf] % .

;]jfM xfn ;Dd o; a}+sn] ljkGg au{nfO{ cfTdlge{/ agfpg] p@]Zon] clgjfo{ tyf JolQmut
u/L b'O{ ls;Ldsf] art u/fO{/x]sf] % h;df clgjfo{ art a}&sdf Pp^f lglZrt /sdsf]
;a} ;b:ox?n] ug'{kg]{ x'G% . AolStut art :j]lR%s art xf] h'g cfkm\gf] O{R%F cg';f/
/ lSg kfpg] u|fxsnfO{ ;'lawf x'G% .

c) ladf ;]jfM lgw{g pTyfg a}+sn] cfkm\gf] ;b:o tyf ;b:osf] nf]Ug], ;f;' / ;;'/f ;d]tnfO{ hLjg
ladf ;]jf k|bfg ub}{ cfPsf] % .

d) /sd e'S tfgL / /sdfGt/ ;]jfM o;df cfkm\gf] u| fxs tyf uf+pdf cGo ju{nfO{ klg ltgLx?sf]
%f]/f%f]/L lab]zdf sdfPsf] /sd #/ b}nf] ;Dd k'ofPsf] % .

u|f ld)F a}+s ljQLo k|)ffnL eGgfn] s] a"\g" x"G%

< g]kfndf o; k|)ffnLsf] k|fb'{efj lsg / slxn]

ePsf] xf] < of] k|)ffnL s:tf] ju{nfO{ s] s:tf ;]jf k'ofO{/x]sf] % < JofVof ug'{xf]; <
u|fld)F a}+s ljQlo k|)ffnL eGgfn] ufp+sf ljkGg ju{nfO{ shf{ art tyf art, ladf / /sdfGt/ ;]jf
k|bfg ug"{ xf] . h"g IF]qdf c? afl)FHo tyf ljsfz a}+sx? k"u]sf %}gg\ hxfsf hgtfsf] ljlQo ;]jfdf
kx"+r

%}g,

hgr]tgfsf]

cefjn]

ul/aLsf]

bnbndf km;]sf

%g

;fx"

dxfhg

;+u

rsf]{

Aofhb/df

sf/f]af/ u/]sf %g To:tf u|fld)f IF]qdf ljkGg ju{nfO{ ljlQo ;]jf k|bfg ug]{ a}+snfO{ u|fld)F a}+s
ljlQo k|)FfnL elgG% . g]kfndf ljlQo ;]jf k|bfg ug{sf nflu ;/sf/L :t/df g]kfn a}+s ln=, /fli^o
afl)FHo a}+s :yfkgf eP klg zx/L If]qdf dfq ;Lldt ePsf sf/)f 2024 ;fndf s[lif ljsfz x]t "
s[lif ljsfz a}+ssf] :yfkgf eP klg u|fld)f If]qsf hUuf gePsf ljkGg ju{ o;af^ k'){f?kn] alGrt g}
/x] o;/L ;f/f ls;fgnfO{ ljlQo ;]jf k|bfg ug]{
p@]Zo ;fgfls;fgsf] :yfkgf eP hgr]tgfsf] cefjn] o;sf] pkef]u ug]{ klg &'nf] au{df g} ;Lldt /x]
To:t} afl)FHo a}+sn] :j\od a}+ls k|)ffnL /fi^ a}+sn] k|fylds If]qdf shf{ nufgL ug{ hlt k|of; u/]klg
uf+psf ljkGg ju{ ;:+ yfut ljlQo ;] jfaf^ alGrt eP/ afWo eO{ ;fx" dxfhgsf]

rsf]{ Aofhb/df

shf{ lnO{ sf/f]af/ ug"{ kg]{ afWotf x^g ;s]g . kmn:j?k 1970 cf} a}+s a+unfb]zsf k|f]=df]= o"g';n]
u|fld)f a}+s k|)FfnLsf] ;kmn kl/If)F ug"{ eof] ToxL l;$fGtnfO{ cg"z/)F ub}{ xfd|f] b]zdf lgw{g cfof]hgf
xfnsf] -lgw{g pTyfg a}+s _ n] ldlt 2049 r}q 1 ut] ;j{ k|yd z"?jft u/]sf] xf] . h" g xfn b]zdf
Ps kl% Ps n#"ljt ;:+ yf v"nL/x]sf %g . of] k|)FfnLn] u|fld)f e]usf lk%l*Psf ljkGg ju{nfO{ lagf
lwtf] ;d'x hdfgLdf ljlQo ;]jf k|bfg ub}{ cfO{/x]sf] % .
lgw{g pTyfg a}+sn] dlxnfx?nfO{ g} nlIft u/L sfo{qmd ;rf+ng ug"{ sf sf/)fx? s] s] x"g <
xfd|f] b]zdf

hg;V+ofsf] cfwf

eGbf

a(L

dlxnfsf] ;V+of /x]sf] % h;df

klg w]/} uf+pdf

a;f]af; ub{%g .

k/Dk/fut cGwljZjf;df km;]sf %g cyf{t plrt hgr]tgf Pj\d lzIffsf] cefjn] dlxnfx?sf] #/fP;L sfo{df dfq
w]/} h;f] ;Lldt %g . ox+f ;dflhs k/Dk/fn] dlxnfx?sf] aflx/sf] tyf cfly{s sf/f]af/df ;n+Ug gu/fO{ #/sf]

66

u[x)fLsf] ?kdf dfq lnO{Psf] % . oxf+ ;Dd ls #/df 4-5 hgf dlxnf eP klg olb #/df Ps hgf dfq k'?if
dfG%] sdfpg] % eg] p;} dfly ;a} cfwf/Lt x'G%g cyf{t dlxnfx?nfO{ cfly{s sf/f]af/df ;n+Ug u/fO{Psf] Psbd
sd} kfO{G% . t;y{ lgw{g pTyfg a}+s lnld^]* n] ;dflhs Pjd cfly{s kl/jt{gsf] nflu xfd|f] b]zdf lk%l*Psf
ljkGg au{nfO{ hgr]tgf, dlxnf ;zlQms/)Fsf] dfWodn] dlxnfx?nfO{ hfu?s u/fO{ ltgLx?nfO{ ljlQo ;]jf dfkm{t
cfTdlge{/ / :j/f]huf/ agfpg] p@]Zo /fvL lgw{g pTyfg a}+sn] dlxnfnfO{ g} nlIft u/L sfo{qmd ;rf+ng u/]sf] %
lsg eg] dlxnfx? k|foM #/ b}nf] u/L b}lgs ?kn] ltgLx?sf] ;do Tolts} gi^ ePsf] x'G% . o; sfo{qmdn]
ltglx?sf] ;dosf] ;b'kof]u eO{ cfly{s a[l$ x'G% . kmn:j?k pgLx?sf] #/ kl/jf/sf] cfo :t/ a(L a]/f]huf/L /
u/LaL qmdzM #^b} hfG% .
u/LaL lgjf/)fdf lgw{g pTyfg a}+saf^ ePsf k|of;z?sf] rr{f ub}{ u|fld)f ljsfz a}+s / lgw{g pTyfg a}+s
aLrdf /x]sf ;dfGtf / leGgtfsf] af/]df pNn]v ug'{xf]; <
lgw{g pTyfg a}+ssf] p@]Zo g} u|fld)f If]qsf dlxnfdf hgr]tgf hufO{ shf{ tyf art ;]jfsf] dfWodn] ltgLx?nfO{
:j/f]huf/ k|bfg u/L ltgLx?sf] u/LaL #^fpg] nIo lnPsf]n] o; a}+sn] :yfkgfsfn b]lv g} u/LaL lgjf/)fdf nflu
k/]sf] s'/f o; a}+ssf] sfo{ If]qaF^ kl'i^ x'G% . o; a}+sn] cfkm\gf] sfo{qmd ul//x]sf] &fp+df x]bf{ h'g dfG%] h'g
kl/jf/nfO{ ;dfhn] =100. lbg kTofpb}gYof] ToxL #/ kl/jf/n] o; a}+s n] cfkm\gf] ;]jf dfkm{t lgDglnlvt kl/jt{g
u/fO{ u|fld)f hgftfsf] u/LaL lgjf/)fdf &"nf] ;xof]u k'ofPsf] % .
a)

cfly{s kl/jt{gM
o; a}+sn] cfkm\gf] sfo{qmd ;+rfng u/]sf] &fp+df h'g dfG%] kl/jf/nfO{ ;dfhn] = 1= lbg kTofp+b}GYof] To;
JolQm kl/jf/nfO{ u/LaL lgjf/)f x]t' lagf lwtf] shf{ k|bfg u/L ltlgx?sf] cfo :t/df a[l$ Nofpg ;kmn
ePsf] % kmn:j/k s;}n] e}+;L, s;}n] k;n, s;}n] #/ #*]/L h:tf cfo d"ns tyf l:y/ ;Dklt hf]*L
;dfhdf cfkmgf] :yfg agfpg ;kmn /x]sf %g .

b)

dlxnf ;zlQms/)fM o; a}+ssf sd{rf/Ln] uf+pdf sfo{qmd lnP/ hf+bf h'g dlxnf nfh dfgL #/ leq kl:yO{g
cfh ef]nL ltgLx? ;dfhdf af]Ng] sfo{nodf cfP/ cfkm\gf] clwsf/sf] nflu n*\g] oxf+ ;Dd ls :yflgo lgsfo
b]vL b]zsf] ;jf]{Rr ;+:yf ;+ljwfg ;efdf ;d]t k|ltlglwTj ug{ ;kmn ePsf %g . h'g Pp^f u/LaL lgjf/)f
tyf dlxnf ;zlQms/)fdf &"nf] pknAwLsf] ?kdf lng ;lsG% h'g pknAwL lgw{g pTyfg a}+sn] xfl;n u/]sf]
% .

c)

hgr]tgfsf] ljsfz M b]zsf u|fld)F If]qdf k'?ifx?n] dfq k};f sdfpg] sfo{df nfUg] / dlxnf rfl+x #/fo;L
sfo{df l;ldt x'g] h:tf k/Dk/fut ;f]rx?nfO{ cfkm\gf] sfo{ If]q leq hgr]tgfsf] dfWodn] x^fP/ dlxnfx?nfO{
klg cfod"ns sfo{ df ;fy} s]^fs^L b'a}nfO{ k(fpgk%{ eGg] ;f]rfO{sf] ljsfz u/L ;dflhs kl/jt{g ug{
;kmn ePsf] % .
o;/L pk/f]St s'/fx?nfO{ b]zsf] u/LaL lgjf/)fdf lgw{g pTyfg a}+sn] k'oPsf] of]ubfgsf] ?kdf lng ;lsG% .

u|fld)f ljsfz a}+s / lgw{g pTyfg a}+s aLr ;dfgtf / leGgtf

;dfgtf M
A. b'O{j^} a}+s ljkGg dlxnf ju{x?nfO{ ljlQo ;]jf Pjd\ hgr]gf dfkm{t ltgLx?sf] u/LaL #^fpg] nIo lnPsf a}+s
x'g .
B. b'j}n] ul/a ju{nfO{ ;]jf ub{%g\ .
C. ;b:ox?nfO{ lagf lwtf] shf{ pknAw u/fp%g .
D. ;fd'lxs bfloTjsf] dd{ a'fOG% .

A.
B.

c;dfgtf M
u|fdL)f lasfz a}+s ;/sf/L :jfldTjsf] a}+s xf] t/ lgw{g pTyfg a}+s lglh If]qsf] kxndf :yflkt a}+s xf] .
;/sf/L :jfldTjsf] ePsf]n] sd{rf/Lx?df ul/ax?df ;]jf k'ofpg' k%{ eGg] ;f]r kfO{b}g t/ lgw{g a}+ssf
sd{rf/Ln] ul/anfO{ klxnf] k|yldstf /fVb%g .

67

C.

D.

E.
F.
G.

;/sf/L :jfldTj ePsf]n] u|fdL)F ljsfz a}+ssf sd{rf/Ln]] ;]jfnfO{ eGbf hflu/nfO{ k|fyldtfdf /fVb%g . lgw{g
pTyfg a}+ssf sd{rf/Ln] xfdL cfkm}n] sdfP/ vfg] xf] eg] ;f]rn] sd{rf/Lx? d]xgtL Pjd\\ nugzLn /x]sf %g
.
u|fdL)f ljsfz a}+s u|fdL)f ljsfzsf] nflu :yfkgf eP klg af^F] #f^f] k'u]sf] / zx/L ;'ljwf ;Dkg ePsf]
ahf/df dfq zfvfx? :yfkgf u/]sf] kfO{G% . hals lgw{g pTyfg a}+sn] u|fdL)f Ifq]nfO{ g} k|d'v cfwf/
agfO{ zfvfx? :yfkgf ul/ /x]sf] % .
s'g} klg u|fld)f lasfz a}+sx?n] xfn ;Dd b]zsf lxdfnL lhNnfdf zfvf :yfkgf u/]sf %}gg t/ lgw{g
pTyfg a}+sn] :yfkgf u/]sf] % .
u|fld)f lasfz a}+sdf ;/sf/sf] ;xof]u /x]sf]n] x:tIf]k a(L /xG% . lgw{g pTyfg a}+sdf s'g} lsl;dsf]
;/sf/L ;xof]u g/x]sf]n] x:tIf]k klg x'b
}g .
u|fld)f lasfz a}+sdf ;/sf/sf] ;xof]u /x]tf klg la:tf/ /f]lsPsf] % . lgw{g pTyfg a}+sdf s'g} lsl;dsf]
;/sf/L ;xof]u g/x]tf klg x/]s aif{ la:tf/ ul//x]sf] % .
o;/L pk/f]St s'/f x]bf{ u|fdL)f ljsfz a}+s eGbf lgw{g pTyfg a}+s cfkm\gf] p@]Zo k|lt Psbd} nugzLn eO{
bQlrtsf ;fy u/LaL lgjf/)fdf nflu k/]sf] b]lvG% .

n#"laQ -Microfinance_ ;]jf eGgfn] s] a"\g" x'G% ? n#'shf{ -Microcredit_ ? n#'laQ -Microfinance_ df s]
s:tf] leGgtf x"G% ? ;kmn n#'laQsf cfjZos tTjx? s] s] x"g ? pNn]v ug"{xf]; .
n#'laQ ;]jf eGgfn] u/La tyf lakGg au{nfO{ art shf{ /sdfGt/, /sd e'StfgL tyf ladf ;]jf pknAw u/fpg]
sfo{x? kb{%g\ . k|efjsf/L n#'laQ ;]jfn] u/LaL lgjf/)fsf] nlu k|efjsf/L e"ldsf lgjf{x ug{{] s'/f ;To ;flat
eO{;s]sf] % . cyf{t u/La jf lakGg ju{nfO{ ;+:yfut shf{, art, ladf, /sd e"StfgL / /sdfGt/ ;]jf cflbdf
kx'r a(fO{ ltgLx?nfO{ :j/f]huf/

/ cfTdlge{/

sfo{nfO{ n#"laQ ;]jf

elgG% . eg] n#"shf{ n#"laQ ;]jfsf]

dxTjk")f{ tTj xf] h'g n#"laQ ;]jf leq g} kb{% . n#"laQ ;]jf cGtu{t u/LaL lgjf/)f sfo{df clt k|efjsf/L
Pjd dxTjk")f{ kIf n#"shf{ l;$ eO;s]sf] % . o; ;]jfn] u/La au{nfO{ k|ToIf Pjd\ k/f]If ?kdf k"+hL ;[hgfsf]
cj;/ a[l$ u/L u/LaL lgjf/)fdf ;xof]u k'ofp+b% .
n#'laQ / n#' shf{df leGgtf M n#"shf{ n#"laQsf] Pp^f c+u xf] h;df lakGg au{ cyf{t ;+:yfut shf{af^
al~rt

/x]sf

ju{

Pjd

;d'bfonfO{

;+:yfut

shf{

pknAw

u/fO{

ltgLx?sf]

k"+hL

lgdf{)fdf

cfTdlge{/

Pjd

:j/f]huf/Lsf] l;h{gf ub{% eg], n#"ljQ cGtu{t lakGg ju{sf] shf{sf] ;fy ;fy} art, ladf, /sd e"StfgL tyf
/sdfGt/df klg kx'+r a(fO{ ltgLx?sf] ;+:yfut lasf; ug]{ xf] .

lgw{g pTyfg a}+sdf lgIF]k hDdf tyf e"QmfgL ;DaGwL s] s:tf] Joj:yf /x]sf] % . laa]rgf
ug'{xf]; .
a}+s tyf ljQLo ;+: yfn] ug]{ w]/} sfo{x? dWo] lgIf]k ;+sng cToGt dxTjk")f{ sfo{ xf] . of] sfo{
cToGt

Jojl:yt

e/kbf]{

tl/sfn]

;+rfng

ug'{kg]{

x'G%

lgw{g

pTyfg

a}+sn]

;d'xdf

;b:ox?af^ JolQmut jrt / ;d'x ut jrt hDdf u/fpg'sf ;fy ;fy} g]kfn /fi^

cfwfl/t

a}+saf^ lgIf]k

;+sngsf] nfuL ;d] t l:js[t lnO{ ;a{;fwf/)Faf^ a}ssf s'n 92 j^} zfvfx?af^ lgIf] k ;+sng ub}{
cfPsf] % eg] a}+sn] xfn ;Dd lgDgfg';f/sf lgI]fkx? hDdf ub}{ cfPsf] % .
;d'xdf cfwfl/t ;b:ox?sf]
JolQmut

jrt

clgjfo{ jrt

68

s]Gb|sf]if jrt
;a{;fwf/)Fsf] nfuL
s= art vftf (Saving Deposit, SD)
of] vftfdf u|fxsn] rfx]hlt /sd /fVg ;S% t/ lemSgsf] nflu a}+sn] cl;ldt clwsf/ eg] glbg
;S% . Joj:yfkgn] ;do ;dodf tf]s]sf] /sd eGbf a(L /sd lemSgsf] nfuL k"j{ ;"rgf ug'{kg]{ x'G%
of] vftfaf^ /sd lemSgsf nflu a}+sn] u|fxsnfO{ lgMz'Ns r]sa's / sf/f]af/sf] hfgsf/Lsf] nflu 3
dlxgfsf] Psk^s n]h/ ptf/ -:^]^d]G^_ pknAw u/fpg]% . o:tf] vftfdf q}dfl;s ?kdf kfs]sf]
JofhnfO{ k"hLs[t ul/g]% . a}+sn] xfnnfO{ lgDg lnlvt art vftfx? ;+rfngdf NofPsf] % . ;+rfns
;ldtLn] lg)f{o ul/ o:tf vfn] c? art vftfx? ;d]t ;+rfngdf Nofpg ;Sg]% .
1= ;lhnf] art vftf

(ES)

;lhnf] art vftf (Easy saving Account_ ?=100. df vf]Ng ;lsg] .

2= ljz]if art vftf
(SS)
laz]if art vftf (Special saving Account_ ?=5000. df vf]Ng ;lsg] .
3= sd{rf/L tna vftf (SL).
sd{rf/L art vftf (Staff salary Account_ ?=500. df vf]Ng ;lsg] .
4= qmlds lgIf]k vftf (Recurring Deposit, RD)
of] vftfdf dfl;s Go'gtd ?= 100. / ;f]eGbf dfly 100 sf] u')fgkmnn] x'g cfpg] /sd lglZrt
cjlw;Ddsf] nflu hDdf ug{ ;lsg]% . Psk^s otL /sd lgoldt art ug]{ egL saf]n u/]kl% ;f]
/sd x/]s dlxgf bflvnf ug'{kg]{ x'G% . tf]lsPsf] cjlw k'/f ePkl% Jofh ;lxt k'/} /sd lkmtf{
ul/g]% . o:tf] art vftfdf bflvnf ug'{kg]{ dfl;s /sd, cjlw k'/f ePkl% lbOg] Psd'i^ /sd, Jofh
b/ ;+rfns ;ldltn] a]nf a]nfdf tf]s] adf]lhd x' g]% . s;}nfO{ lardf /sd cfjZos k/]sf] v)*df
;+lrt art /sdsf] 90 k|ltzt;Dd 14 k|ltzt Jofhb/df shf{ kfpg ;Sg] %g .
qmlds lgIF]k vftf -Recurring Deposit_ cGtu{t art stf{n] tf]lsPsf] lbg sfof{nodf cfO{ art hDdf
ug'{ kg]{% . tf]lsPsf] lbg labf k/]df ;f] kZrft nut} sfof{no v'Ng] lbgdf sfof{nodf cfO{ bflvnf
ug'{ kg]{% . tf]lsPsf] lbgdf art hDdf geO{ kl% hDdf ePsf] cjZyfdf pQm cawLsf] hDdf ug'{ kg]{
/sdsf] 10 k|ltztsf] b/n] xhf{gf Jofh ;lxt hDdf ug{ ;lsg] % . jrt hDdf ug'{ kg]{ lbg eGbf
30 lbg kl%;Dd klg pQm cawLsf] art hDdf gu/]df ;+f}tf e+u ePsf] dflgg] % / ;f] ;+f}tf e+u
ePsf] cj:yfdf art vftfdf hDdf ePsf] /sd / ;f] cawL;Dd kfs]sf] Jofh /sdsf] 50 k|ltzt
/sd lkmtf{ ul/g] % .
qmlds lgIF]k vftf

-Recurring Deposit_ cGtu{t Jofh lx;fa ubf{ x/]s q}dfzdf 9 k|ltzt Jofh

u)Fgf u/L ;f] Jofh /sdnfO{ e'QmfgL lbg afsL Jofhdf hDdf ub}{ nfg' kg]{ % . art ;DaGwdf cGo
Joj:yf ;flassf] kl/kq cg';f/ g} x'g]% .
5= d'@tL lgIf]k (Fixed Deposit, FD)
of] vftfdf Go'gtd ?=5,000/- af^ vf]Ng ;lsg] % . ;fdfGotof vftf vf]Ng rfx]sf] /sdnfO{
?=1,000/- n] efu hfg] x'g'kg]{% . of] vftfdf /flvg] /sd a}+ssf] nflu s]lx dx+uf] kg]{ ePtfklg /sd

69

lkmtf{ ug'{kg]{ ;do lglZrt x' g] x'+bf a}+ssf] t/ntf Joj:yfkg ug{sf] nflu ;xh x'G% . a+}sn] xfnnfO{
3 dlxgfb]lv a(Ldf 2 jif{;Dd cjlwsf] d'@lt vftf ;+rfngdf NofPsf] % . of] vftfdf cawL cg';f/
Jofh u)Fgf u/Lsf] % .
lgIf]k e'QmfgL (Payment of Deposit)
r]ssf] lsl;d / e'QmfgL ug]{ tl/sf
r]ssf] /sd e'QmfgL ug]{k|s[of a'em\g' cl# r]ssf k|sf/ (Types of Cheques) yfxf kfpg' h?/L % .
o;nfO{ lgDg cg';f/ j)f{g ug{ ;lsG% .
1= Bearer Cheque :- o; k|sf/sf] r]ssf] e'QmfgL r]s lnP/ cfpg] h'g;'s} JolQmnfO{ lbg] eGg] xf] .
r]ssf] k%f*L b:tvt u/]/ k]z ug]{nfO{ e'QmfgL lbOG%
. h:df r]sdf gfd n]lvPsf] JolQm / e'QmfgL
lng] JolQm cnu cnu klg x'g ;S%g .
2= Order Cheque :- o:tf] r]s h:sf] gfddf lvlrPsf] % p;}nfO{ dfq e'QmfgL lbg' kb{% . ctM lghsf]
kl/ro v'Ng] s'g} sfuh lnO{ jf a}+s;+u kl/lrt s'g} JolQmaf^ r]s k%f*L kl/ro u/fPkl% dfq
e'QmfgL lbg'k%{ . kl/ro u/fpg]sf] o; a}+sdf vftf eP ;f] pNN]v ug'{ kb{% .
3= Cross Cheque :- o:tf] r]s tyf *km\^ ;'/Iffsf] b[li^n] lvlrG% . s|; r]snfO{ 2 efudf af*\g
;lsG% .
s= Simple Cross Cheque :- o:tf] r]sdf & Co, Not negotiable n]v]sf] jf t];|f] 2 j^f /]vf dfq
sf]l/Psf] x'g ;S% . o:tf r]ssf] e'QmfgL s;}sf] vftf dfkm{t cyjf tf] lsPsf] vftfdf dfq ug{ ;lsG%
.
v= Special Cross Cheque :- o:tf] r]sdf wsf{ tfg]/ cyjf gtfg]/ cyjf gtfg]/ A/C Payee only, Banks
name cyjf cGo zAb n]lvPsf] x'g ;S% . o:tf] r]ssf] e'QmfgL ;DalGwt vftfdf g} / ;DalGwt
a}+saf^ dfq x'g ;S% .
o;/L r]ssf] e'QmfgL ug'{ cl# r]s s:tf] lsl;dsf] xf] / To;sf] e'QmfgL k|s[of s] xf] eGg] s'/fsf]
klg olsg ug'{ k%{ .
2= r]ssf] /sd e'QmfgL ubf{ Wofg lbg'kg]{ s'/fx? M
a}+sdf hDdf u/]sf] /sd u|fxsn] cfkm\gf] cfjZostf cg';f/ ;do ;dodf lemSg cfpg] ub{%g\ . u|fxs
/sd hDdf ug{ cyjf lemSg h' g sfdsf] nflu cfP klg ;f}xfb{k')f{ / lzi^ Jojxf/ ug'{ k%{ . a}+saf^
/sd lemSgsf] nflu u|fxsnfO{ r]ssf] k|of]u u/fpg'k%{ . r]saf^ e'QmfgL ubf{ Wofg lbg'kg]{ s'/fx?
lgDg cg';f/ %g .
r]ssf] ldlt e'QmfgL x'g] lbg eGbf kl%sf] -cfhsf] ldltdf e'QmfgL lb+bf ef]lnsf] ldltsf] _ x'g'
x'b}g . 3 dlxgf eGbf k'/fgf] r]s e'QmfgL ug'{ x'b}g .
r]ssf] /sd c+s / cIf/df a/fa/ n]lvPsf] x'g' k%{ .
cIf/df /sd n]Vbf ;o, xhf/, nfv df n]lvPsf] x'g'k%{ . h:t} kGb|x ;o x'g' x'b}g Ps xhf/
kf+r ;o x'g' k%{ .
r]s kSsf dl;n] jf *^ k]gn] n]lvg' /fd|f] x'G% . r]s of}^} dl;n] n]lvPsf] x'g' k%{ . r]sdf
u|fxsn] /ftf] jf xl/of] d;L k|of]u ug'{ x'b}g .
r]s sf^\bf s]/d]^ ePsf] x'g' x'b}g . s]l/Psf] &fpmdf cflwsfl/s b:tvt u/]sf] x'g'kb{% .
e'QmfgL dfq u/]sf] r]sdf b:tvt gd'gfdf lbP cg';f/sf] b:tvt % %}g le*fO{ b:tvt le*]
kl% dfq e'QmfgL lbg' k%{ .

70

b:tvt gd'gf NofKr] ePdf ;DalGwt JolQm g} pkl:yt e}+ a}+s clwsf/Lsf] /f]xj/df NofKr]
nufPsf] x'g' k%{ .
vftf vf]Nbf ljif]z lgb]{zg -;+o'Qm b:tvts'g} Ps b:tvt clgjfo{ s'g} b'O{ cyjf ltg_ s]lx
b:tvt gd'gf sf*{df pNn]v % %}g x]g'{ k%{ .
r]s sf^]sf] /sd e'QmfgL ug{ lghsf] vftfdf kof{Kt df}Hbft % %}g ;f] df ljz]if ;hu /xg'
kb{% .
r]sdf ljz]if lgb]{zg % ls < h:t} AC/Payee, & Co cflb . o:tf s'/f r]ssf] cuf*L g}
n]lvPsf] x'G% eg] slxn]sfxL u|fxsn] r]ssf] k%f*L klg s]xL lgb]{zg u/]sf] x'g ;S% To;df
;d]t b[li^ k'ofpg' kg]{ x'G% .
e'QmfgLsf] nflu r]s lnO{ ;s]kl% r]ssf] cuf*L k%F*L /fd|/L x]g'{ k%{ . s]xL lgb]{zg eP ;f]xL
cg';f/ ug'{ k%{, cGoyf h:sf] gfddf r]s % p:sf] b:tvt u/fpg' k%{ . ljo// r]ssf] xsdf
olb ;DalGwt JolQm cfPsf] %}g eg] p:n] b:tvt u/]/ k&fPsf] x'g' k%{ . u|fxsnfO{ /sd
e'QmfgL ubf{ r]s k%f*L lghsf] b:tvt / ;Dej eP;Dd b:tvt tn sf]i&df gfd klg
n]vfpbf plrt x'g]% t/ vftfjfnf
:jo+ e'QmfgL lng cfPdf r]s k%f*L b:tvt dfq u/fP
k'U% .
x/ t/xn] unt JolQmnfO{ e'QmfgL ghfcf]; elg ;hu x'g' k%{ . cfkm\gf] clwsf/ eGbf a(L
/sdsf] r]s e'Qmfg ubf{ clwsf/ k|fKt JolQmaf^ :jLs[t u/fpg' k%{ .

k|ZgM :jfanDaL ktL eg]sf] s] xf] .

:jfanDaL ;d'x (SELF RELIANT GROUP)
o;

a}+ssf]

;xof]un]

cfkm\gf]

cfly{s

tyf

;fdflhs

cj:yf

;'wf/

ug{

sl^j$,

p:t}

dfgl;stf

;fdflhs cfly{s cj:yf ePsf Pp^} ufp+ l%d]ssf 10 hgf jf ;f] eGbf al( dlxnfx? ldn]/ lgdf{)f
xg] ;+u&gnfO{ :jfanDaL ;d'x elgG% . t/ cf};tdf 25-30 hgfsf] :jfanDaL ;d'x x'g]% .
:jfanDaL ;d'x lgwf{/)f ubf{ lgDg tTjdf Wofg k"ofpg" k%{ .

nlIftju{ leqsf] dlxnf ;b:o :yfoL ?kdf ;f]xL ufp+df a;f]jf; ePsf] .

jflx/L x:tIf]k ljgf nlIft ju{sf dlxnfx? :jo+n] ;d'x agfPsf] / lgs^tf ePsf] x"g" k%{ .

ldNbf] h'Nbf] ;fdflhs cfly{s / dfgl;s -z}lIfs_ cj:yf ePsf] tyf Ps cfk;df #lgi^tf ePsf]
x"g" k%{ .

Pp^f kl/jf/sf] Ps ;b:o dfq ;d'xdf ;fd]n ul/g" k%{ .

/fhg}lts ;ls|o JolQm geP/, cfkm\gf] hLljsfsf]nflu sdfO{ ug{ OR%"s ePsf] JolQm x"g" k%{ .

a}+ssf] k|ls|of, gLlt, lgod kfngf ug{ OR%"s dlxnfx? .

Self Reliant Group (SRG) Model:

NUBL started its operation in hilly areas of Nepal in 2002-03. The model was first piloted in Palpa a hill
district near Bhairahawa and in Banke district- western part of Nepal, a Terai district. As the
populationdensity is very low and infrastructure in hilly area is weak, the organisation has opted SRG model
for oviding financial services to its members to optimize operational expenses. In this model the
responsibility of group meetings and instalment collection is gradually shifted from staff to the group.
However, so far these responsibilities have not been handed over to any group. SRGs created and promoted
by NUBL comprises of 10-40 members. The LO is the key functionary who visits the villages and begins the
71

SRG formation. The interested people are organised into groups and are imparted CGT for three days
(conducted by LO). GRT is conducted by the BM after which the SRGs are encouraged to practice thrift and
compulsory savings. After 3-4 months of functioning the group becomes eligible for loans from the
organisation. The appraisal and disbursement process remains the same as in case of General Loan and
Seasonal Loan. NUBL lends to the group at a reducing rate of 18% p.a. up to a maximum of 20 times of its
savings amount for its general loan product. The group then lends to individual members at 24% p.a. (on
reducing balances). Collection of the repayments is done at the centre meeting which is coordinated by the
loan officer.

g]kfndf xfn;Dd ePsf] n#"ljQ lasfz a}+sx? -u|fld)F a}+s_ / ltgLx?sf] :yfkgf / k"h
Lut ;+/rgf .
g]kfndf cf}krf/Ls a}+lssf] z'?jft laqmd ;Dat 1994 ;fn sflt{s 30 ut] g]kfn a}+s ln= sf]
:yfkgfaf^ ePs]f xf] eg] xfn;Dd -2068 cfiff( dzfGt;Dd_ 31 j^f s au{sf afl)fHo a}+sx?, 87
a^F /fli^o, IF]lqo / lhNnf:t/sf v au{sf lasfz a}+sx?, 79 j^f u au{sf laQ sDkgLx?, 21
j^F # au{sf n#' laQ sf/f]af/ ug]{ lasfz a}+sx?, 16 j^f g]kfn /fi^a}+saf^ l;ldt sf/f]af/ ug{
l:js[t k|fKt ;xsf/L ;+:yfx? / 38 j^F u}/ ;/sf/L ;+:yf nufot xhf/f}sf] ;+Vofdf ;xsf/L lasfz
af]*{af^ l:js[t ePsf ;xsf/L ;+:yfx?sf] ?kdf sf/f]af/ ug]{ lalQo ;+:yfx? /x]sf %g .
2068 ;fn cfiff( dzfGt;Dddf g]kfn /fi^a}+saf^ n#' laQsf] sf/]faf/ ug{ O{hfht k|fKt # au{sf
lalQo ;+:yfx?, ltgLx?sf] s]lGb|o sfof{no, :yfkg ldlt / k"hLut ;+/rgfsf] cj:yf o; k|sf/ /x]sf] %
.

qm=;+=
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Gffd

s]Gb|Lo sfof{no

k'jf{~rn u|fdL0f ljsf; a}+s ln=

;'b'/ klZrdf~rn u|fdL0f ljsf; a}+s ln=
klZrdf~rn u|fdL0f ljsf; a}+s ln=
dWo klZrdf~rn u|fdL0f ljsf; a}+s ln=
dWodf~rn u|fdL0f ljsf; a}+s ln=
lgw{g pTyfg a}+s ln=
?/n dfOqmf] kmfOgfG; 8]enkd]06 ;]G6/ ln=
l8k|f]S; n3' ljQ ljsf; a}+s ln=
l5d]s n3' ljQ ljsf; a}+s ln=
:jfjnDag n3' ljQ ljsf; a}+s
;fgf ls;fg ljsf; a}+s ln=
g]?8] n3' ljQ ljsf; a}+s ln=
GfofF g]kfn n3' ljQ ljsf; a}+s ln=
ldlynf n3' ljQ ljsf; a}+s ln=
;ld6 dfOs|f] kmfOgfG; 8]enkd]06 a}+s ln=
:j/f]huf/ n3' ljQ ljsf; a}+s ln=
km:6{ dfOs|f]kmfOgfG; 8]enkd]06 a}+s ln=
gfuj]nL n3' ljQ ljsf; a}+s ln=
sflnsf dfOqmf]qm]l86 8]enkd]06 a}+s ln=
ldld{/] dfOs|f]kmfOgfG; 8]enkd]06 a}+s ln=

lj/f6gu/, df]/
wgu9L, s}nfnL
a'6jn, ?kGb]xL
g]kfnu~h, afFs]
hgsk'/, wg'iff
l;4fy{gu/, ?kGb]xL
k'tnL;8s, sf7df8f}
/Tggu/, lrtjg
x]6f}+8f, dsjfgk'/,
hgsk'/, wg'iff
;'ljwfgu/, sf7df8f}+
lj/f6gu/, df]/
w'lnv]n, sfe|]knf~rf]s
9Ns]j/, wg'iff
cgf/dgL, emfkf
jg]kf, sfe|]
1fg]Zj/, sf7df8f}
cgf/dgL, emfkf
jfln, :ofhf
ag]kf, sfe|]knf~rf]s

;+Rffng ldlt

r'Q mfk"FhL *

2049.11.17

600

2049.11.17

585

2051.12.28

660

2051.12.28

683

2053.03.24

1000

2055.12.30

1782

+ 2056.08.20

3200

2058.03.19

425

2058.08.25

1234

2058.10.01

1159

2058.11.02

1288

2064.03.01

400

2065.12.7

140

2066.01.16

165

2066.02.6

140

2066.08.16

110

+ 2066.9.13

700

2066.10.21

100

2067.04.05

120

2067.06.07

140

72

hgpTyfg ;fd'bflos n3'ljQ ljsf; a}+s,

21

a'6jn, ?kGb]xL

2067.07.23

110

pTk|]/)ff Motivation
;:+yfsf] lglb{i^ nIo xfl;n ug{sf] nflu ;+ u&gdf sfd ug]{ sd{rf/Lsf] dgdf :j:km"t{ ?kdf sfd ug'{
k%{ eGg] efjgf hfu[t x'g'k%{ . dflg;df o;/L :j:km"t{ ?kaf^ sfd ug'{k%{ eGg] efjgf olts} hfu[t
x'b}g s]xL g s]xL tTjn] k|]l/t x'g'k%{ . o;/L sfd ug]{ efjgf hufpg] tTjnfO{ pTk|]/)ff lbg] tTj Motion Factor_ elgG% . To;sf/)f dflg;nfO{ hlt k|]/)FF lbg ;lsof] TotL g} Jojl:yt / ;kmn ?kdf
sfo{ ;Dkfbg x'G% .
pTk|]/)Ff zAbnfO{ c+u|]hLdf

Motivation

elgG%, h'g c+u|]hL efiffs}

Motive af^ ag]sf] %

. c+u|]hLsf]

Motive zAb Nofl^g efiffsf] Movere af^ cfPsf] xf] . h;sf] cy{ x'G% To move cyf{ t cu|;/ x'G%
. o;/L x]bf{ pTk|]/)ff eGgfn] sfd ug{sf] nflu rfxgf, OR%f, hfu/)f x'g' eGg] a'lG% . pTk|]/)ff
dflg;sf] rfxgfsf] kl/)Ffd xf] . ltg} rfxgfn] ubf{ pm sfd ug{sf] nflu pTk|]l/t x'G% h;nfO{ tnsf]
/]vf lrqaf^ :ki^ kfg{ ;lsG% .

Motive

Goal Directed
Activities

Goal

ct: dflg;n] rfxgfx? kl/k'lt{ ug{sf] nflu sfo{ ub{% To;}n] tL rfxgfx? k'lt{ x'g ;Sg] ;Defjgf
b]vfP/ sfd ug{ pTk|]/)ff lbnfpg ;lsG% . To;}n] eGg ;lsG% ls dflg;nfO{ cfTdf b]lv sfd u? u?
eGg] efjgf hfu[t u/fpg] k|lqmofnfO{ Motivation elgG% .
Motivation sf] ljz]iftfx? :
1.
2.
3.
4.
5.
6.

dgf]a}!flgs kIF -Psycholical Aspects_

dfgjLo ;fwg ;+ u ;DalGwt -Related to Human Resources_
dfgjLo ;+t'l i^sf] sf/)F tyf kl/)Ffd -Cause & Effect Human Satisfaction)
lg/Gt/ tyf ultzLn k|lqmof -Continous & Dynamic Process_
;Dk")F{ JolSt pTk|]l/t -Total Individual Motivated_
pTk|]/)ffsf ljlwx? -Motivational Technique_

Importance of Motivation
1.
2.
3.
4.

clws pTkfbsTj k|fKtL -Attainment of Heigher Level of Productivity_

dfgjLo ;fwgsf] k|efjsf/L pkof]u -Effective Utilization of human Resourcess)
kl/jt{g lj/f]wsf] ;dfwfg -Best Remedy for Resistance to Charge
pRr dgf]an -Heigher Morale of Personal_

73

5. :j:Yo >d ;DaGwg -Healthy Industrial Relation_

6. ;xof]udf a[l$ -Improvement in Co-Operation_
Kinds of Motivation
1.
2.
3.
4.

df:nf]sf]

Positive & Negative Motivation

Financial & Non Financial Motivation
Individual & Group Motivation
Intrinsic & Extrinsic Motivation

pTk|]/)ff

l;$fGt

-Moslows Theory of Motivation_

: caf|xd

df:nf]

Ps

k|l;$

cd]l/sL

dgf]a}!flgs x'g . pgn] ;g\ 1943 df pTk|]/)ff ;DalGw Pp^f l;$fGt k|l t{kfbg u/] h;nfO{ df:nf]sf]
cfjZoStf z[vnfsf] l;$fGt elgG% . o; l;$fGt cg';f/ k|To]s Joltm cfjZoStff/f k|]l/t eP/
sfd ub{% / cfjZoStf Ps lglZrt s|da$tf x'G% . To;}n] s'g} JoStL sfd k|lt pTk|]l/t ug{sf]
nflu s|da$ ?kdf lghsf cfjZoStfx? ;Gt'i^ ug}{ hfg'kb{% . lsg eg] Pp^ cfjZoStf ;Gt'i^ x'g
;fy dflg;sf] csf]{ cfjZoStf ;[hgf x'g hfG% . pgn] dfgjLo cfjZoStfnfO{ zfl/l/s cfjZoStf,
;'/IFf cfjZoStf, ;fdflhs cfjZoStf, cxd cfjZoStf / cfTd ;Gt'li^ cfjZoStf u/L kf+r txdf
ljefhg u/]sf %g . h;nfO{ tnsf]] /]vflrq af^ k|i^ kfg{ ;lsG% .
cfTd
;Gt'li^
cfjZoStf Self Actualixation
cxd cfjZoStf Ego Esteem Needs
;fdflhs cfjZoStf Social Needs
;'/IFF cfjZoStf SEfty Needs
zfl//Ls cfjZoStf Physialogical Needs

Leadership
Jo;flos ;:+yfnfO{ ;kmntf k"j{s ;+rfng ug{ k|efjsf/L g] t[Tjsf] cfjZoStf kb{% . g]t[Tj lagfsf]
;+u&g s]jn dflg;sf] ;d'x dfq x'G% . To;}n] g]t[TjnfO{ ;:+yfsf] ;Dk"{)F Joj:yfklso sfo{ dflgPsf] xf]
.

g]t[Tj lagf ;du| ;+u&gsf] p@]Zo xfl;n

ug{ ljleGg sfo{x? ljleGg txut

nIox? /

ljleGg

Joltmut nIo aLr ;dGjo Nofpg ;Sb}g . To;}n] ;:+yfnfO{ ;xL dfu{ tkm{ *f] ofpg klg g]t[Tjsf]
dxTjk")F{ e"ldsf x'G% . g] t[Tj lng] JolStdf c?df k|efj k|fg{ ;Sg] / ;du| ;:+yfnfO{ ;kmntfsf]
dfu{df *f]ofpg ;Sg] ljlzi^ v'a L x'g h?/L % . To;}n] elgG% ls Pp^f g]tf Joj:yfks gx'g;S%
t/ Joj:yfks rfxL+ g]tf x'g' clgjfo{ x'G% .
o;/L ;fd'lxs p@]Zox? k|fKt ug{sf] nflu leq} b]lv OR%f hufpgdf dflg;x?nfO{ k|efljt ug]{ sfo{ g}
g]t[Tj xf] . g]t[Tj lbg] g] tf ;IFd tyf b'/bzL{ x'g'sf ;fy} k|efjzfnL JolStTj ePsf] x'g'k%{ . To;}n]

74

elgG% ls Pp^f ;kmn Aj:yfks x'gsf] nflu g]tf / Aoj:yfks b'O^} x'gk%{ t/ g]tf aGg Aoj:yfks
x'g h?/L %}g . ;+u&gfTds nIo xfl;n ug{sf] nflu ;:+yfnfO{ g] t[Tj lbg] Joj:yfksdf g]tfdf x'g'kg]{
u')fn] el/k")F{ x'g'kb{% .
Qualities of Good Leadersheep
g]tfdf g]t[Tj lbg ;Sg] v'aL tyf ;Lk x'g' cfjZos x'G%, h'g o;k|sf/ %g .
1.
2.
3.
4.
5.
6.
7.

zlStsf] k|of]u ug{ ;Sg] .

dflg;nfO{ af]w u/fpg] ;Sg] IFdtf .
cg'ofoLx?nfO{ pT;flxt ug{ ;Sg] IFdtf .
sfd ug{ ;Sg] IFdtf .
c?nfO{ cfkm\gf] k|efj kfg{ ;Sg] .
O{dfGbf/, lgle{s, s&f]/ / b'/bzL{ .
c?sf] s'/f ;'Gg ;Sg] .

Leadership sf ljz]iftfx?
1. cg'ofoLx? (Followers)
2. ;fdfg p@]Zo (Common Objectives)
3. sfo{ ;DaGw (Working Relationship)
4. pbfx/)FLo cfr/)f (Examplary Conduct)
5. kl/l:ylt (Situational)

Function of Leadership :- ;:+yfsf] lgwf{l/t p@Z]o xfl;n ug{sf] nflu Pp^f s'zn g]tfn] lgDg
sfo{x? ug'{kb{% .
1.
2.
3.
4.
5.

nIo lgw{f/)F (Determination of goals)

k|ltlglwTj (Representation)
;f+u&lgs sfo{ (Orgnising Function)
pTk|]/)Ff (Motivation)
;dGjo tyf lgb]{zg (Co- ordination & direction)

g]t[Tj k|efjsfl/tfsf ;fdfGo cj/f]wx? -Comman Barries of Leadership Effectiveness_M

Pp^f s'zn g]tfdf x'g'kg]{ u')fx? tyf IFdtfx? ljBdfg ePdf dfq p;n] cfkm\gf cg'ofoLx?nfO{ k|efljt
u/L ;kmn g]t[Tjlbg ;Sb% / ;+u&gfTds p@]Zo xfl;n ug{df ;xof] u k'offpb% . ;a} JolStdf h'g
;'s} ;do / kl/l:yltdf g]t[Tj lbg ;Sg] IFdtf x'b}+g To;}n] Jojxf/df sltko g]tfx? %F] ^f] ;dodf g}
c;kmn ePsf] b]lvG% . k|efjsf/L g]t[Tjdf klg s]xL Jojwfgx? b]lvG% . h'g o;k|sf/ %g\ .
1.
2.
3.
4.

cg'ofoLx? ;+u glhs x'g' (No class to followers)

cfj]ufTds cl:y/yf (Emotional Instability)
dfgjLo ;dbf/Lsf] cefj (Lock of human understanding)
b'/blz{tfsf] sdL (Lock of Foresight)

75

5.
6.
7.
8.
9.
10.

n#'tfef; (Feeling of Inferiorty)

ljrf/ ljd{; ug{ g;Sg] (Failure to Communicate)
bf];fk")F{ pTk|]/)FFsf pkfox? (Defective Motivation Devices)
c;+ut Jojxf/ (Inconsistent Behaviour)
;xof]usf] sdL (Lock of Co- opretion)
k|lts'n kl/l:ylt (Unfavourable Situation)

Labour Relation
>d ;DaGw cyf{t sd{rf/L ;DaGw eGgfn] s'g} klg ;+u&gdf sfd ug]{ sd{rf/L, Joj:yfkg kIF tyf
dflnsx?sf] ;DaGw a'lG% . >d;DaGwn] sd{rf/Lx? tyf ;+u&g;+usf] ;'dw'/ ;DaGwnfO{ nlIft u/L
;+u&gfTds p@]Zo k|fKt ug{sf] nflu dxTjk")F{ of] ubfg k'ofpb+% . o;sf nflu >d ;DaGwn] JolStut
tyf ;:+yfut nIo

k'/f ug]{ u/L >dzltmnfO{ k|]l/t

ub{%

k/Dk/fut ?kdf >d;DaGwnfO{ sfdbf/

/f]huf/bftf aLrsf] ;DaGwnfO{ lnOGYof] eg], cfw'lgs o'udf >d;DaGw cGt{ut sfdbf/, /f]huf/bftf /
;dfh aLrsf] ;DaGwnfO{ lnOG% . >d;DaGw cGt{ut kg]{ sfdbf/x?sf] k|ltlglwTj sd{ rf/L ;+u&gn]
u/]sf]

x'G%

eg]

/f]huf/bftfsf]

k|ltlglwTj

Joj:yfkg

kIFn]

u/]sf]

x'G%

tyf

;dfhsf]

k|ltlglwTj

;/sf/ tyf bafj ;d'xn] u/]sf] x'G% .

;+u&gsf sd{rf/Lx? clt cfjZos zlSt x'g . s'g} klg ;+u&g sd{rf/L lagf x'g ;Sb}g . ;+u&gsf
sd{rf/L dxTjk')F{ zlSt ePsfn] ltgLx?nfO{ plrt :yfg lbP/ ;+u&g ;+rnfg ug{ g;] sfdf ;+u&gn]
;kmntf xfl;n ug{ ;Sb}g, cyf{t ;+u&g leqsf o:tf] dxTjk')F{ ;'dw'/ ;DaGw sfod ug'{k%{ .
o;/L ;+u&gsf] sfdbf/, /f]huf/bftf tyf ;dfh aLrsf] /fd|f] :j:Yo ;DaGwnfO{ >d ;DaGw elgG% .
o:tf] ;DaGw ;'dw'/ / cfs{ifs ePdf ;:+yfn] nlIft p@]Zo k|fKt ug{ ;Sb% .
>d ;DaGw Aoj:yfg ug]{ k|lqmofM
1= ;+u&gLs/)f ( Unionizatio)
2= laafb jf $fGb ( Dipute or Conflit )
3= ;fd'lxs df]ndf]nfO{ ( Collective Barganing )
4= ;Df}tfsf] tof/ ( Settlement of Contract )
5= ;Df}tf k|zf;g ( Contract Administration )

Uninonizatio

Dispute or
Conflict

76

Process of
Labour Relation

Contract
Administration
Collective
Barganing

Settlement of
Contract

>d ;DaGwnfO{ k|efj kfg]{ tTjx? M ( Factor Affecting Labour relation )

1= cfGtl/s tTj ( Internal Factor )M
2= afxo tTj ( External Factor )M
Purpuse of Labour Relations
1= k|efjsf/L ;DaGw ( Effective Relation )
2= sfg'gL sfof{Gjog ( Effective Relation )
3= cf}Bf]lus zfGtL ( Effective Relation )
4= ef}lts ;'lawf ( Effective Relation )
5= k|efjsf/L Aoj:yfkg ( Effective Relation )
6= kl/jt{g Aoj:yfkg ( Effective Relation )
7= pTkfbsTj / ;+u&g ( Effective Relation
8= aftfa/)fLo ;dof]hg ( Effective Relation )
9= cf}Bf]lus sfo{x? sd u/fpg' ( Effective Relation )
10= ;+u&gfTds :yfloTj / nIo k|fKtL ( Effective Relation )

77

Team building
Team building M eGgfn] ;+ u&gdf x/]s sfd sfo{jfxL jf lgltlgwf{/ )fdf ;a} txsf] ;xeflutf u/fO{
lg)f{o ul/g] xf] . lsg Ps Joltmn] lg)f{o u/]sf] eGbf b'O{ jf b'O{ eGbf a(L Joltm ldn]/ s'g} lg)f{o jf
of]hgf th{'df ubf{ gof gof s'/f tyf ljrf/

cfp% cyf{t rf/

hgf ljrf/

ldnfpbf Pp^f gof

ljrf/sf] lgdf{)f x'G%, 2*2=5 x'G% . Team building n] ;:+yfsf] p@]Zo xfl;n ug{ &"nf] e'ldsf v]Nb%
.
;:+yfsf] ;a} sd{rf/L tyf ;a} txdf Pstfsf] ljsf; x'G% .
1. ;:+yfdf Co-Ordination eO{ ;:+yfsf] lgb]{lzt p@]Zo xfl;n ug{ ;kmn x'G% .
2. Management nfO{ sd{rf/Lx?;+u sfd u/fpg ;lhnf] x'G% lsgeg] cfkm' klg ;xefuL eO{
Planing u/sf] sfd ug{ :jod\ k]|l/t x'G% .
;+&gdf Gb cfpg] ;Defjgf sd x'G% . cyf{t Team building n] ;:+yfsf] jftfj/)F /fd|f] agfp% h;n]
;:+yf cfkm\gf] lgw{fl/t p@]Zo k|fKt ug{ ;kmn x'G% .

g]kfn /fi^ a}+ssf] sfo{x? s] s] x'g / /fi^ a}+s P]gsf] 2058 sf] laz]iftf dfly rrf{
ug'{xf]; .
/fi^ a}+s xfd|f] b]zsf] s]Gb|Lo a}+s ePsf] x'gfn] g]kfn /fHosf] lbuf] ljsf;sf] lgldQ d"No l:y/tf sfod
ug{ / ;f]wfgfGt/ z'$Ls/)f ug{sf] nflu cfjZos df}lb|s tyf lab]zL ljlgodo gLlt lgdf{)f, :j:Yo tyf
;Ifd e"StfgL k|)ffnLsf] ljsf; ug'{ , a}+ls tyf laQLo k|)ffnLsf] :j:Yo ljsf;sf] nlfu pko'St lgodg\,
lg/LIf)f tyf ;'kl/j]If)f ug{ d'nssf] ;du| a}+ls tyf laQLo k|)ffnL k|lt ;a{;fwf/)fsf] ljZjf;gLotf
clea[l$ ug]{ x]t' /fi^ a}+sn] /fi^ a}+s P]g, 2058 cg;f/ tk;Ln adf]lhd sfo{ ub{% .
s_ cy{tGqsf] lbuf] ljsf;sf] lgldQ d'No / ;f]wfGt/ l:y/tf sfod ug{sf] nflu cfjZos df}lb|s tyf
ljb]zL ljlgdo gLlt lgdf{)f u/L ;f] sf] Joj:yfkg ug{] .
v_ a}+s tyf laQLo If]qsf] :yfloTj / cfjZos t/ntfnfO{ k|j${g ug]{ .
u_ ;'/lIft, :jYo tyf ;Ifd a}+ls k|)ffnLsf] ljsf; ug]{ .
#_ a}+ls tyf laQLo k|)ffnLsf] lgodg, lg/LIf)f, ;'k/Lj]If)f tyf cg'usg ug]{ . /
_ g]kfn clw/fHosf] ;du| a}+ls tyf laQLo k|)ffnLsf] ;D${g u/L ;f] k|lt ;a};fwf/)fsf] ljZjf;gLotf
clea[l$ ug]{ .
r_ o; afx]s b]zsf] s]Gb|Lo a}+ssf] gftfn] k/Dk/fut sfd h:t} gf]^ lgisfzg, a}+sx?sf] a}+s, g]kfn
;/sf/sf] Ph]G^sf] ?kdf sfo{ ug]{ nufot cflb %g\ .
g]kfn /fi^a}+ssf laz]i ftf tyf sfo{x?

df}lb|s gLlt th'{df ug]{

ljb]zL ljlgod gLlt lgdf)f{ ug]{
ljlgod b/ k@tL lgwf/)f{ ug]{

78

cfkm\gf] p@]Zo k|fKtLsf] nflu ;fj{hlgs lgsfo;+u ;dGjo ug]{

a}+s ;DalGw sfd s'/fdf g]kfn cwl/fHosf] k|ltlglwTj ug]{, efu lng], clw/fHosf] k|ltlglwTjsf] x}l;otn] efu
lnO{ d'n'ssf] tkm{af^ ;a} lhDd]jf/L lng]
a}+ls tYof lgoldt k|sfzg ug]{
;rf+ns ;ldtLsf] a}&s sDtLdf dlxgfsf] 1 k^s a:g' kg]{
;+rfns ;ldtLsf] sfo{ljwL ;DaGwdf ljlgod agfpg]
ueg{/, *]k'^L ueg{/n] lgo'lQm / kbd'St ePsf] 1 dlxgf leq ;DktL ljj/)f ;fj{hlgs ug]{
ueg{/, *]k'^L ueg{/ jf ;+rfnsn] k|To]s 6 dlxgfdf cfkm\gf] jf cfkmfgf kl/jf/sf ;b:osf] s'g} Jofkfl/s
:jfy{ ePsf] ljifodf ;ldtLnfO{ hfgsf/L u/fpg]
;+rfns ;ldtldf k]z x'g] k|:tfjdf s'g} lghL :jfy{ ePdf ;f] sf] hfgsf/L lbg]
Joj:yfkg ;ldtL u&g ug][, sfd, st{Jo clwsf/ tf]Sg] / ;f] ;DaGwdf ljgLod agfpg]
Jo:yfkg ;ldtLn] dlxgfsf] 1 k^s k|zf;g ;+rfng, df}lb|s tyf lgod lgL ;+rfng, a}+ls k|)FfnLsf] :j:ytf,
d'b|, k'+hL tyf ljb]zL ljlgod ahf/sf] cj:yf nufot a}+ls k|)FfnL ;DaGwL dxTjk')f{ #^gfsf] k|ltj]bg
;ldtLdf k]z ug]{
n]vf kl/If)f ;ldtL u&g ug]{ / a}+ssf] n]vf kl/If)F sfo{ lgoldt tyf Jojl:y tug{ ljlgod agfpg]
jflif{s ah]^ ;/sf/df hfgsf/Lsf] nflu k&fpg]
k'j{ ah]^ sfnLg ;dLIff k|lj]bg k]z ug]{
a}+s tyf ljQLo ;:+yf lg/LIF)Fsf] nflu cGt/f{li^o :t/sf] ljlgod agfpg]
lgl/IF)F tyf ;'kl/IF)F u/sf] 15 lbg leq ;f] sf] k|ltj]bg k]z ug]{ / To:tf] k|ltj]bg ;+rfns ;ldtLsf]
cufdL a}&sdf k]z ug]{
a}+ls tyf ljQLo k|)ffnLsf] ;'rgf g]^js{sf] :yfkgf ug]{
shf{ ;'rgf s]Gb| :yfkgf ug}{ jf u/fpg]
jflif{s k|ltj]bg cfly{s ;dfKt ePsf] 4 dlxgf leq g]kfn ;/sf/df k]z ug]{

df}lb|s lglt 2068 cg';f/ n#'laQ lasfz a}+sx? ;DaGwdf ul/Psf Joj:yfx? .

n3'ljQ tyf ljQLo kx'Fr

n3'ljQ ;+:yfxsf] lgodg, lg/LIf0f tyf ;'kl/j]If0fsf nflu lgofds lgsfosf] kdf n3'ljQ k|flws/0f :yfkgf
ug]{ sfo{nfO{ zL3| cufl8 a9fOg]5 .
1.

Pp6f :jfoQ n3'ljQ sf]ifsf] :yfkgf ug]{ sfo{ ;d]t cufl8 a9fOg]5 . g]kfn /fi6 a}+s 641. ;'b'/ klZrd tyf dWo
klZrdsf kxf8L If]qdf ljQLo ;]jfsf] kx'Fr cToGt} sdhf]/ /x]sf] ;Gbe{df Ps cWoog u/L k|fKt ;'emfjxsf
cfwf/df ljQLo kx'Fr a9fpg] sfo{ cl3 a9fOg]5 .
2. ljQLo

;]jfsf] kx'Fr sd ePsf tf]lsPsf ( lhNnfdf 3 ju{ sf ljQLo ;+:yfn] zfvf vf]nL ljQLo ;]jfsf] sfo{qmd
;+rfng u/]df o; a}+saf6 ;DalGwt ;+:yfsf] k'FhL Ifdtf x]/L gofF zfvf ;+rfngsf nflu = !% nfv;Dd lglZrt
;dosf nflu z'Go Jofhb/df ;fk6L pknAw u/fOg]5 .
ljkGg ju{df shf{ nufgL ug'{kg]{ ljBdfg cg'kftnfO{ )=% k|ltzt ljGb'n] j[l4 ul/Psf] 5 . of] cg'kftnfO{ cfufdL
# jif{;Dd qmdzM )=% k|ltzt ljGb'sf b/n] j[l4 ul/g]5 .
3.

dfWolds tyf pRr dfWolds tx ;/xsf] k|fljlws tyf Joj;flos lzIff cWoogsf] nflu ljkGg kl/jf/sf
o'jfxnfO{ lagf lwtf]df k|jfx x'g] = @ nfv;Ddsf] ljkGg ju{ shf{sf] ;'/If0f ug]{ Joj:yf ldnfOg]5 .
4.

ljQLo ;]jfsf] kx'Fr sd ePsf If]qxnfO{ k|fyldstf lbO{ bf]xf]/kgf gx'g] u/L 3 ju{sf ljQLo ;+:yfxnfO{
Ohfht lbg] Joj:yf ldnfOg]5 .
5.

b'ud
{ lhNnfdf zfvf vf]n]df o; a}+saf6 lgJof{hL /sd lglZrt cjlwsf] nflu ;fk6Lsf] kdf pknJw u/fpg]
Joj:yfdf cfjZos kl/dfh{g ul/g]5 . ;fy}, a}+s tyf ljQLo ;+:yfxsf] pkl:ylt Go'g /x]sf tf]lsPsf :yfgxdf
6.

79

sDtLdf Ps zfvf / cGoq Ps zfvf u/L b'O{j6f zfvf vf]nL ;+rfngdf NofP kZrft\ dfq sf7df8f}+ pkTosfleq
zfvf vf]Ng kfpg] gLltut Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . of] k|fjwfg cGtu{t ljQ sDkgLn] zfvf vf]Ng rfx]df
cltl/Qm k'FhL grflxg] Joj:yf ul/Psf] 5 .
= @ nfv;Ddsf] lgIf]k ;'/If0f ug]{ Joj:yf eO/x]sf]]df of] Joj:yfnfO{ jfl0fHo a}+sdf klg nfu' ul/g'sf ;fy}
;'/If0f ;LdfnfO{ qmdzM a9fpFb} nlug]5 .
7.

cfly{s jif{ @)^&^* df k|f/lDes sfo{ z'? ul/Psf] u|fdL0f shf{ ;j]{If0f sfo{nfO{ cfly{s jif{ @)^*^( df cl3
a9fOg]5 .
8.

9. ljkGg

ju{ shf{ ;DaGwL tyf ljQLo ;]jf kx'+r ;DaGwL cGo Joj:yfx? oyfjt /flvPsf 5g\ .

ljQLo If]q ;'wf/, lgodg tyf ;'kl/j]If0f ;DaGwdf df}lb|s lgtLdf tf]lsPsf Joj:yfx?
ljut s]xL jif{b]lv sfof{Gjogdf NofOPsf] ljQLo If]q ;'wf/ sfo{qmdnfO{ cfly{s jif{ @)^*^( df klg lg/Gt/tf
lbOg]5 .
1.

k'FhLsf]if ;DjGwL gofF dfkb08 jf;]n ltLo (BASEL II) v ju{sf ljQLo ;+:yfsf] xsdf klg @)^&^* b]lv
;dfgfGt/ kdf nfu' ul/Psf]df o; sfo{nfO{ cfufdL lbgxdf yk k|efjsf/L agfOg]5 . ;fy}, a}+ls Joj;fodf
lglxt hf]lvd cg';f/ k'FhL Joj:yfkgnfO{ yk ;'b[9Ls/0f ug{ cfGtl/s k'FhL df}lb|s gLlt @)^*^( -;f/f+z_ 7
kof{Kttf d'NofFsg k|s[of (Internal Capital Adequacy Assessment Process
2.

ICAAP) ;DaGwL

lgb]{lzsf tof/ u/L nfu' ul/g] 5 .

k|To]s cfly{s jif{leqdf ;a} ljQLo ;+:yfxsf] :ynut lg/LIf0f ;DkGg ug{ lg/LIf0f tyf ;'kl/j]If0f ;DjGwL
Joj:yfnfO{ k|efjsf/L kdf sfof{Gjog ul/g]5 . o;sf nflu ;'kl/j]IfsLo ljefuxsf] yk ;' b[9Ls/0f ul/g]5 .
3.

4. hf]lvddf

cfwfl/t ;'kl/j]If0f dfu{bz{gnfO{ sfof{Gjogdf NofO{ ;f]xL cg'?ksf] ;'kl/j]If0f k4lttkm{ pGd'v ul/g] 5 .
o;nfO{ yk k|efjsf/L agfpg ljBdfg ljlgodfjnLdf cfjZos ;'wf/ ul/g'sf ;fy}, ;'kl/j]IfsLo Ifdtf clej[l4sf
nflu hgzlQm Joj:yfkg tyf ljefuLo k'g/;+/rgfsf] sfo{ ul/g]5 .
g]kfn /fi6 a}+ssf] ;'kl/j]IfsLo Ifdtf clej[l4 ug]{ qmddf cGt/f{li6o k/fdz{bftfaf6 cfjZos ;xof]u lnO{ o;sf]
k| efjsf/L sfof{Gjog ug]{ sfo{ ;'? ul/;lsPsf] 5 . k|efjsf/L ;'kl/j]If0fsf] nflu ;'rgf Joj:yfkg k|0ffnL tyf
oflGqsLs/0fdf ljz]if hf]8 lbOg]5 .
5.

k'j{;r]ttf k|0ffnL (Early Warning System) nfO{ cem a9L k|efjsf/L agfp+b} nlug] 5 . ;Defljt hf]lvd klxrfg
tyf Joj:yfkg k|0ffnL ljsf; u/L ljQLo k|0ffnLdf cs:dft cfpg ;Sg] ;+s6nfO{ ;dod} ;Djf]wg ug{ cfsl:ds
of]hgf (Contingency Plan) tof/ ul/g]5 . ;+s6 Joj:yfkg (Crisis Management) sf r/0fa4 sfo{x lgwf{/0f u/L ;f]
;lxtsf] ;d:ofd'ns a}+s k'gTyfg ;+/rgf (Bank Resolution Framework) tof/ ul/g]5 .
6.

bjfj k/LIf0f (Stress Test) cGtu{t gd'gf k/LIf0fsf] sfo{ ;DkGg eO;s]sf] 5 . a}+sx :jo+n] cfgf] bjfj k/LIf0f
ug{ ;Sg] u/L cfjZos dfu{bz{g hf/L ul/g]5 . t/ntf Joj:yfkgsf] nflu cu| b[li6sf]0f ;DaGwL ljZn]if0f (Forward
Looking Analysis) IfdtfnfO{ ;xof]u k'ofpg ;+:yfut (Institution-wise) t/ntf cg'udg ;+/rgf (Liquidity
Monitoring Framework) tof/ u/L sfof{Gjogdf NofOg]5 .
7.

lg/LIf0f tyf ;'k/Lj]If0fsf] qmddf b]lvPsf sdLsdhf]/LnfO{ t'Gt ;'wf/ u/L ljQLo k|0ffnLk|lt ;j{;fwf/0fsf]
ljZj;gLotf lg/Gt/ sfod /fVg zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL, @)^$ sf] sfof{Gjog Pj+ cg'udgsf]
k|lqmofnfO{ yk k|efjsf/L agfpFb} nlug]5 .
8.

80

ljQLo ;'b[9Ls/0f k|j4{g ug]{tkm{ gLltut k|of; ul/g]5 . ljQLo ;]jfsf] kx'Fr sd /x]sf] u|fdL0f If]qxnfO{ sfo{If]q
sfod u/L 5gf}6k'0f{ Ohfhtkq ;DaGwL gLlt clVtof/ ul/g]5 .
9.

Ohfhtkqsf] k|lqmof cGtu{t ;++:yfksx kl/jt{g ug]{ / z]o/ k'FhL :jfldTj ;+/rgf yk36 tyf kl/jt{g ug]{
k|j[lQ a9\b} uPsf] b]lvPaf6 ljBdfg gLltut Joj:yfdf ;do;fk]If k'g/fjnf]sg ul/g]5 .
10.

11. ;+:yfks

z]o/wgLsf] of]Uotf d'Nofg ug]{ k|0ffnLdf cfjZos ;'wf/ ul/g]5 .

a}+s tyf ljQLo ;+:yfxnfO{ Pscfk;df ufEg] tyf ufleg] sfo{df k|f]T;flxt u/L ;+:yfut ;'zf;g, :jR5
k|lt:kwf{ / ljQLo ;'b[9Ls/0fdfkm{t\ ljQLo :yfloTjnfO{ k|efjsf/L agfOg]5 . o; ;DaGwdf cfjZos ljlgodfjnL
hf/L eO;s]sf] 5 eg] g]kfn ;/sf/n] o;nfO{ k|f]T;fxg ug{ o; a}+ssf] l;kmfl/;df /lhi6]zg z'Nsdf 5'6 lbg] Joj:yf
;d]t ul/;s]sf] ljlbt} 5 .
12.

ljQLo cg' zf;g k|j4{gsf nflu ;+:yfut ;'zf;g, lgb]{zgsf] kfngf tyf ;+:yf cg'udg ;DaGwL Joj:yfnfO{
cem k|efjsf/L kdf sfof{Gjog ul/g]5 . o; kIfdf ;'wf/ ug{ a}+s tyf ljQLo ;+ :yfsf ;+rfnsn] cfk'm jf cfkm\gf]
kl/jf/sf ;b:o tyf cfkm\gf] jf cfkm\gf] kl/jf/sf] :jfldTj jf lgoGq0fdf /x]sf] kmd{ sDkgLsf] gfddf ljleGg a}+s
tyf ljQLo ;+:yfxaf6 lnPsf] shf{ ;DaGwL :j3f]if0ff ljj/0f cBfjlws u/L /fVg] Joj:yf ldnfOg]5 .
13.

ax'a}+ls 3f]if0ff u/fpg' kg]{ Joj:yfnfO{ yk k|efjsf/L agfO{ ax'a}+ls sf/f]jf/af6 shf{sf] hf]lvd a9\g glbg
cfjZos Joj:yf ul/g]5 .
14.

C0f c;'nL Gofoflws/0f tyf shf{ ;'rgf s]Gb| ln= sf] ;'b[9Ls/0f ug]{ sfo{nfO{ sfof{Gjog ub}{ nlug]5 . lgis[o
shf{df ;'wf/ Nofpg lghL If]qsf] ;xeflutfdf ;DklQ Joj:yfkg sDkgL :yfkgf ug{ k|f]T;fxg ul/g]5 .
15.

lgotjZf C0f gltg]{ C0fLxsf] /fxbfgL hkmt nufotsf cGo sf/jfxLnfO{ yk k|efjsf/L agfOg] 5 . tf]lsPsf]
If]qdf nufgL gug]{, shf{ lngsf nflu Joj;fo btf{ ug]{ / To;sf cfwf/df shf{ lnO{ lgotj; C0f gltg]{
C0fLxnfO{ ;d]t g]kfn ;/sf/;Fu cfjZos ;dGjo u/L sfg'gsf] bfo/fdf Nofpg cfjZos Joj:yf ul/g]5 .
16.

hnljB't pTkfbg kl/of]hgfdf shf{ k|jfx a9\g ;sf];\ eGg] p2]Zon] k'g/shf{ ;DaGwL ljBdfg Joj:yfdf
cfjZos k'g/fjnf]sg ul/g]5 .
17.

18. JolQmut

clwljsif{ shf{nfO{ ;Ldfj4 tyf lgoldt Pj+ lgolGqt ug{ cfjZos Joj:yf ul/g]5 .

tf]lsPsf pTkfbgzLn If]qdf tLg jif{leq cf};t shf{ nufgL tf]lsPsf] cg'kftdf k'ofpg' kg]{ Joj:yf cg'?k k]z
ul/Psf]] sfo{of]hgfsf] sfof{GjognfO{ k|efjsf/L kdf cg'udg ul/g]5 .
19.

20. Do'r'cn

km08 sf/f]jf/ ug{ jfl0fHo a}+sxnfO{ k|f]T;fxg ul/g]5 .

;'/lIft sf/f] jf/ P]g, @)^# cGtu{t 5'} ;'/lIft sf/f]af/ btf{ sfof{no :yfkgf ug{ g]kfn ;/sf/nfO{ cfjZos
;xof] u k'ofOg]5 .
21.

22. cfw'lgs

s]Gb|Lo a}+ssf] cjwf/0ff cg'?k gf]6 gi6 ug]{ sfo{nfO{ jftfj/0fd}qL agfpg Currency Verification and
Processing System (CVPS) tyf Shredding and Briquetting System (SBS) nfu' ug]{ sfo{nfO{ cl3 a9fOg]5 .
;kmf gf]6 rngrNtLdf Nofpg] gLltnfO{ lg/Gt/tf lbOg]5 . g]kfnL d'b|fsf] cfk'lt{ Joj:yfnfO{ ;xh / ;/n
t'Nofpg tf]8f rnfg sfo{nfO{ ;zQm agfO{
23.

g]kfn/fi^a}+saf^ hf/L ul/Psf] Plss[t lgb]{lzsf 2068 adf]lhd # au{sf n#'laQ lasfz
a}+sx?nfO{ hf/L ul/Psf] lgb]{zgx?

81

n#' pBd shf{sf] xsdf ?=2 nfv;Ddsf shf{ k|jfx ubf{ s'n shf{sf] laBdfg 25 k|ltztsf]
l;dfsf] ;f Ps ltxfO{ eGbf a(L gx'g] Joj:yf sfod ul/Psf] .

g]kfn /fi^af^ Ohfht k|fKt # au{sf n#'laQ ;+:yfx?, l;ldt a}+ls sf/f]af/ ug]{ ;xsf/L
;+:yfx?, lalQo dWo:ytf ;DaGwL sf/f]af/ ug]{ u}/ ;xsf/L ;+:yfx?sf] lgl/IF)F tyf ;'al/j]IF)F sfo{
2067 >fa)F 1 b]vL n#' laQ k|ag tyf ;'kl/j]If)F laefun] ug]{ u/L tf]lsPsf] .

v'b|f n#' a}ls ug]{ # au{sf O{hfht k|fKt ;+ :yfn] s'n lgIf]k bfloTjsf] 2 k|ltzt clgafo{
df}Hbft /fVg' kg]{ % .

clgjfo{ df}Hbft k|of]hgsf] nfuL vf]lng] vftf ;DaGwLt lalQo ;+: yfsf] s]lGb|o sfof{no ePsf]
:yfgdf dfq vf]Ng' kg]{ % / Ps eGbf a(L a}+s tyf zfvfdf hDdf ePsf] /sdnfO{ clgjfo{ gub
df}Hbftsf] u)Fgfsf] k|of]hgsf nfuL of]Uo dflgg] %}g .

;d'x ;b:oaf^ ;+sng u/]sf] JolQmut, ;d'xut, laz]if tyf ;fk^L sf]ifsf] sDtLdf ;'Go bzdnj
kf+r k|ltzt x' g] /sd clgjfo{ df}Hbftsf] ?kdf g]kfn /fi^a}+sdf jf s au{sf] afl)FHo a}+sx?df
rNtL vftf vf]nL hDdf ug'{ kg]{ % .

Go'gtd 2=5 k|ltzt t/n ;DktLsf] ?kdf /fVg' kg]{ % .

;a{;fwf/)Fsf] ;d]t lgIF]k kl/rfng ug]{ #

cg'kft sfod ug'{ kg]{ % .

lgIf]k stf{sf] sDtLdf 3-3 dlxgfdf Jofh k|bfg ug'{ kg]{ % .

# au{sf] ;:yfn] k|fylds k'+hLsf] 30 u')Ff;Dd lalQo ;|f] t kl/rfng ug{ ;Sg] % .

au{sf lalQo ;+:yfn] 4 k|ltzt a}wflgs t/ntf

3 ju{sf] Ohfhtkqk|fKt ;+:yf afx]s cGo Ohfhtkqk|fKt ;+:yfn] shf{ tyf ;fk6df ;db/ (Flat rate)df
Aofhb/ tf]Sg kfOg] 5}g .

Ohfhtkqk|fKt v'b|f n3'a}+ls+u sf/f]jf/ ug]{ 3 ju{sf ljQLo ;+:yfxn] ;j{;fwf/0faf6 lgIf]k kl/rfng ug]{
;DaGwdf
!=b]xfosf zt{x? k'/f u/]sf v'b|f n3'a}+ls (Retail Micro Banking) sf] sf/f]jf/ ug]{ 3 ju{sf ljQLo ;+:yfx?n]
;j{;fwf/0faf6 o; a}+ssf] :jLs[lt lnO{ lgIf]k kl/rfng ug{ ;Sg] 5g\ M
-s_ afo n]vfk/LIf0faf6 ljut # jif{b]lv v'b d'gfkmf cfh{g u/]sf] k|dfl0ft ePsf] ,
-v_ g]kfn /fi6 a}+sn] tf]s]sf] Go'gtd k'FhLsf]if k'/f u/]sf] ,
-u_ k'j{ ;~rfng vr{ k'0f{?kdf ckn]vg ePsf] ,
-3_ k|aGwkq tyf lgodfjnLdf ;j{;fwf/0faf6 lgIf]k kl/rfng ug{ ;Sg] Joj:yf ePsf] ,
-_ jrt, shf{ nufgL gLlt / sf]if kl/rfng;DaGwL gLlt tof/ u/]sf] ,
-r_ g]kfn /fi6 a}+sf/f hf/L ;Dk'0f{ lgb]{zgx?sf] kfngf ePsf] ,
-5_ l7s cl3Nnf] qodf;sf] ljj/0f cg';f/ lgis[o shf{ % k|ltzteGbf a9L gePsf] ,
-h_ s'n ;d'x ;+Vof sDtLdf %)) /x]sf] jf sDtLdf @,%)) ;b:o;+u shf{ sf/f]jf/ ul//x]sf,
-em_ ;+:yfn] cGo lgsfoaf6 k|fKt u/]sf] ;fk6LC0f zt k|ltzt cfgf u| fxsx?df nufgL u/]sf] .
@= pko'{Qm zt{x? k'/f u/L lgIf]k kl/rfng ug]{ n3'ljQ ljsf; a}+sx?n] ;j{;fwf/0faf6 lgIf]k kl/rfng ug]{ ;Ldf
tyf cGo Joj:yf b]xfo adf]lhdsf] x'g]5 M
82

 -s_ cfkm\gf] k|fylds k'FhLsf] #) u'0ff;Dd ljQLo >f]t kl/rfng ug]{ ;Ldfleq /xL k|fylds k'FhLsf] a9Ldf %
u'0ff;Dd ;j{;fwf/0faf6 lgIf]ksf] ?kdf ljQLo >f]t kl/rfng ug{ ;Sg] 5g\ . ;j{;fwf/0faf6 ;+slnt lgIf]ksf]
;Ldfdf ;d'x ;b:ox?sf] art lgIf]k u0fgf x'g] 5}g .
-v_ jrt tyf @ jif{;Ddsf] d'2lt lgIf]k dfq kl/rfng ug{ ;Sg] 5g\ .
-u_ s'g} Pp6f kmd{, sDkgL jf ;+ul7t ;+:yfaf6 cfkm\gf] s'n lgIf]ksf] j9Ldf la; k|ltzt;Ddsf] ;Ldfdf ga9\g]
u/L ;+:yfut lgIf]k kl/rfng ug{ ;Sg] 5g\ .
#=lgIf]k ;+sng sfo{nfO{ cfsif{s agfpg pkxf/ ;DaGwL sfo{qmd ;~rfng ug{ gkfO{g] ;DaGwdf a}+s tyf ljQLo
;+:yfx?n] lr6\7fdf cfwfl/t s'g} klg k|sf/sf] lgIf]k pkxf/ sfo{qmd ;~rfng ug{ kfOg] 5}g . t/, ;DalGwt
a}+sljQLo ;+:yfn] tf]s]sf lglZrt dfkb08x? cGtu{t kg]{ ;Dk'0f{ lgIf]kstf{x?sf aLrdf s'g} lje]b gu/L To:tf ;a}
lgIf]kstf{x?n] lgIf]k /sdsf] cfwf/df ;dfg?kdf pkxf/ k|fKt ug]{ u/L lgIf]k pkxf/ sfo{qmd ;~rfng ug{ eg] o;
Joj:yfn] s'g} afwf k'ofPsf] dflgg] 5}g .

lgIf]k ;'/If0f u/fpg] ;DaGwdf

o; a}+saf6 Ohfhtkqk|fKt v, u / 3 ju{sf ljQLo ;+:yfx?n] cfkm\gf] ;+:yfdf k|fs[lts JolQmsf gfddf art
tyf d'2lt vftfdf /x]sf] ? @ nfv;Ddsf] lgIf]k lgIf]k tyf shf{ ;'/If0f lgud ;Fu ;'/If0f ug]{u/fpg] Joj:yf
ug'{ kg]{5 . ;fy}, Ohfhtkqk|fKt v, u / 3 ju{sf ljQLo ;+:yfx?n] cfkm\gf] ;+:yfdf /x]sf] @ nfv
?k}ofF;Ddsf] JolQmut art tyf d'2tL lgIf]ksf] /sd / To:tf lgIf]kstf{sf] ;+VofTds ljj/0f q}dfl;s ?kdf qodf;
;dfKt ePsf] Ps dlxgf leq lgIf]k tyf shf{ ;'/If0f lgudnfO{ pknAw u/fpg' kg]{5 .

n3's hf{ -Microcredit_ ;DaGwdf

3 ju{sf n3'ljQ ljsf; a}+sx?n] ;d'xdf cfj4 gePsf OR5's JolQmx?nfO{ klg kof{Kt lwtf] lnO{ a9Ldf ?=;f7L
xhf/;Ddsf] n3'shf{ k|bfg ug{ ;Sg] 5g\ .
3 ju{sf n3' ljQ ;+:yf :t/f]Gglt ug]{ sfo{ xfnnfO{ :ylut ul/Psf] 5 .
cfly{s aif{ 2068069 sf] ah]^ efif)fsf d'Vo pB]Zox?

ah]6sf p2]Zox?
cfly{s jif{ @)^*.^( sf] ah]6sf p2]Zox? lgDgfg';f/ /x]sf 5g\ .
-s_ zflGt k|lqmofsf afFsL sfd k'/f ug{ / gofF ;+ljwfg lgdf{0f ug{sf nflu ;xof]u k'ofpg],
-v_ cfdhgtf, GkLl8t / zlxb tyf j]kQfsf kl/jf/nfO{ /fxt lbg'sf ;fy} k'glg{df{0f / k'g:yf{kgfsf] sfo{ ;DkGg
ug{],
-u_ :jb]zL k'FhL / /fli6o ;|f]tx?sf] clwstd pkof] u u/L :jfwLg, :jtGq / cfTdlge{/ cy{tGq lgdf{0fsf]
cfwf/zLnf v8f ug{] tyf e'ld nufot pTkfbgsf ;fwg Pj+ ;|f]tdf u/La tyf ljkGgsf] kx'r k'ofO{ ;fdflhs Gsf]
Go'lgs/0f / ;dfj]zL ljsf; k|lqmof cl3 a9fpg],
-3_ ;/sf/L, ;xsf/L / lghL nufgL j[l4 ub{} s[lifsf] Aoj;flos/0f, cf}Bf]lus k'g?{Tyfg / ;]jf If]qsf] lj:tf/ u/L
;fdflhs Gofoo'Qm / /f]huf/Ld'ns pRr cfly{s j[l4 xfl;n ug{],
-_ ef}uf]lns, If]qLo tyf hg;f+VoLs ;Gt'ng ldnfpg] / efjL ;+3Lo :j?knfO{ ;3fp k'ofpg] u/L ef}lts k'jf{wf/
lgdf{0fnfO{ tLa|tf lbg], /
-r_ ;dli6ut cfly{s :yfloTj sfod ug{] / ljQLo If]qdf ;'zf;g ;'b[9 u/L hg ljZjf; clej[l4 ug{] .

83

cfly{s aif{ 2068069 sf] ah]^ efiff)fsf] qmddf lalQo tyf k'hL ahf/sf] IF]qdf ;/sf/f/f
ul/Psf] #f]if)Ff ...

ljQLo If]q / k'FhLahf/ ;DaGwdf ul/Psf] 3f]if0ff

a}+s tyf ljQLo ;+:yfx?k|lt ljZjf;sf] jftfj/0f ;'b[9 agfpg ;+:yfut ;'zf;g sfod ub{}t/ntf Aoj:yfkg,
k'FhLahf/sf] ;'wf/, a}+s tyf ljQLo ;+:yfx?sf] ;Gt'lnt lj:tf/ / ljQLo ck/fw lgoGq0fsf sfo{ x? cl3
a9fOg]5g\ . ;/sf/sf] ;+nUgtf ePsf a}+s tyf ljQLo ;+:yfx?sf] k'g;{+/rgf tyf cfjZos k'FhLs/0f ul/g]5 .
g]kfn /fi6 a}+s, g]kfn lwtf]kq af]8{ / aLdf ;ldltsf] Ifdtf clej[l4 u/L a}+s tyf ljQLo ;+:yfx?sf] cg'udg /
;'kl/j]If0fnfO{ k|efjsf/L t'NofOg]5 . pRr:t/Lo ljQLo If]q ;dGjo ;ldltnfO{ yk lqmofzLn agfOg]5 .
cfufdL jif{b]lv nfu' x'g] u/L s'g} AolQm, sDkgL jf ;+:yfn] s'g} a}+s jf ljQLo ;+:yfdf ?= !) nfv jf ;f] eGbf
a9L lgIf]k /fv]df o:tf] /sd cft+sjfb, nfu' kbfy{ sf/f]jf/, dfgj a]rljvg / ;+ul7t ck/fw nufotsf ca}w
;|f]tx?af6 cfh{g ePsf] xf]Og eGg] :j3f]if0ffsf] gofF Aoj:yf g]kfn /fi6 a}+sn] ug{] Aoj:yf ldnfPsf] 5' .
;DklQ vl/b ubf{ cfo;|f]t v'nfpg' kg{] ljBdfg Aoj:yfnfO{ kl/jt{g u/L ?= %) nfv;Ddsf] ;jf/L ;fwg / Ps
s/f]8 ?k}ofF ;Ddsf] 3/ hUuf vl/b ubf{ ;|f]t v'nfpg' gkg{] Aoj:yf u/]sf] 5' .
lwtf]kq, Aoj;flos 3/ lgdf{0f / 3/hUufsf] sf/f]jf/ Pj+ ahf/sf] lzlyntfnfO{ ;Daf]wg ug{ k'FhLut nfes/sf]
b/nfO{ 36fPsf] 5' . o; cltl/Qm a}+s tyf ljQLo ;+:yfaf6 lnPsf] C0fsf] Aofh a'emfO ;fjfF gjLs/0f ug{ ;Sg] /
z]o/sf] lwtf]df lbOg] C0fsf] ;Ldf ;DaGwdf a}+s tyf ljQLo ;+:yfn] cfkm}+ lg0f{o ug{;Sg] Aoj:yf g]kfn /fi6
a}+sn] ul/;s]sf] hfgsf/L u/fpg rfxG5' .
Aoj;flos tyf cfjf;Lo 3/df nufgL a9fpg o:tf Pkf6{d]G6 jf Nof6 g]kfn ;/sf/af6 g]kfnL d'nsf ljb]zL
gful/s egL kl/ro k|fKt u/]sf AolQmnfO{ tf]lsPsf zt{sf] clwgdf /xL vl/b ug{ lbg] Aoj:yf ldnfPsf] 5' .
;fy}, ljb]zL sDkgL jf AolQmnfO{ klg b'O{ nfv cd]l/sL 8n/ jf ;f] j/fj/sf] ljb]zL d'b|f eGbf a9L d'Nosf] Nof6
jf Pkf6{d]G6 vl/b ug{ lbg], o;/L vl/b u/]sf] Nof6 jf Pkf6{d]G6 % jif{ ;Dd laqmL ug{ gkfpg] Aoj:yf ug{
e'ld;'wf/ tyf Aoj:yf dGqfnon] @)^* sflQ{s leq cfjZos sfo{ljlw tof/ ug{]5 .
g]kfnL d'nsf ljb]zL gful/snfO{ g]kfnL lwtf]kqdf nufgL ug{] Aoj:yf ldnfpg @)^* sflQ{sleq g]kfn lwtf]kq
af]8{n] cfjZos sfo{ljlw agfpg]5 . ljZj a}+ssf] k|fljlws ;xof]udf tof/ kfl/Psf] kfFr aifL{o k'FhL ahf/ ljsf;
u'?of]hgf cfufdL cfly{s jif{ b]lv r/0fa4 ?kdf nfu' ul/g]5 .
jflif{s ?= kfFr s/f]8 eGbf a9L sf/f]jf/ ug{] C0f tyf art ;xsf/L ;+:yfsf] cg'udg / ;'kl/j]If0f ;xsf/L
ljefusf] ;dGjodf g]kfn /fi6 a}+sn] ug{] Aoj:yf nfu' ul/g]5 .
ljQLo If]q k|ltsf] ljZj;gLotf a9fpg lgIf]k ;'/If0f ug{] gLltnfO{ s ju{sf a}+sx?df lj:tf/ ul/g]5 . sfg'gL /
;+/rgfTds ;'wf/ u/L lgIf]k ;'/If0f ug{] lgsfosf] Ifdtf clej[l4 ul/g]5 . clgjfo{ lgIf]k aLdfsf] /sd a9fO{
qmdzM ?= % nfv k'ofOg]5 . lgIf]k ;'/If0f lgsfosf] k'FhL a9fpg ?= %) s/f]8 yk nufgL ul/g]5 .
a}+s tyf ljQLo If]qaf6 lnOPsf] shf{ tf]lsPsf] If]qdf nufgL gu/]/ cGo If]qdf nufgL ug{] Pj+ shf{ lngsf nflu
pBf]u Aoj;fo btf{ ug{] / To;sf cfwf/df shf{ lnO lgotj; C0f gltg{] C0fLx?nfO{ sfg'gsf] bfo/fdf NofOg]5 .
n3'ljQ ljsf; a}+s / art tyf C0f ;xsf/L ;+:yfx?sf] ;' b[9Ls/0f, ljsf; / lj:tf/sf] nflu cfjZos yk sfg'g
cfufdL cfly{s jif{leq th{'df ul/g]5 .

84

 k'FhL ahf/df b]lvPsf] lu/fj6nfO{ Wofgdf /fvL ;+:yfut nufgLstf{ / ;fd'lxs nufgL sf]if dfkm{t ul/g]
nufgLnfO{ ;x'lnot lbOg]5 . z]o/ sf/f]jf/sf jf/]df ;j{;fwf/0fsf] cfsif{0f j[l4 ug{ ljBfno, sn]h / ufpFufpFdf
Aofks k|rf/ k|;f/ ul/g]5 .
b]zsf k|d'v zx/x? / ljb]zaf6 ;d]t lwtf]kq sf/f]jf/ ug{ ;lsg] agfpg lwtf]kqsf] ljB'tLo sf/f]jf/ z'? ul/g]5
. s]Gb|Lo lgIf]k k|0ffnLnfO{ sfof{Gjogdf NofO ;'rLs[t lwtf]kqx?sf] sf/f]jf/nfO{ :jR5 / ;'rgf k|ljlw d}qL
agfOg]5 .
Ifdtf clej[l4 u/L ljZj;gLo ;]jf k|jfx ug{ a}+s tyf ljQLo ;+:yfx?nfO{ k/:k/ ufEg k|f]T;fxg ug{ g]kfn /fi6
a}+ssf] l;kmfl/;df /lhi6]zg z'Nsdf 5'6 lbg] Aoj:yf u/]sf] 5' .
;/sf/L If]qdf /x]sf a}+s tyf ljQLo ;+:yfx? ;d]t ;DefAotfsf] cfwf/df ufEg] sfo{ cl3 a9fOg]5 .
cfly{s ultljlwx?df x'g] ck/fw lgoGq0f u/L cy{tGqnfO{ ;xL af6f]df n}hfg cfjZos kg{] sfg'gL tyf ;+:yfut
Aoj:yfdf yk ;'wf/ u/L ;DklQ z'4Ls/0f P]gnfO{ k|efjsf/L ?kdf sfof{Gjog ul/g]5 .
n3'ljQ ;+:yfx?af6 x'g] sf/f]jf/sf] bfo/f km/flsnf] kf/L u/La tyf ljkGgju{df hfg] shf{df ;x'lnot Aofhb/sf]
Aoj:yf ul/g]5 . o;sf] nflu Pp6f 5'6[} n3'ljQ sf]ifsf] :yfkgf ug{] sfo{ cufl8 a9fOg]5 .
cfsl:ds aLdf sf]ifsf] k'gM;+/rgf u/L k'gaL{df Aoj;fo ug{ cfjZos k'jf{wf/ tof/ u/L sDkgLdf kl/0ft ul/g]5
.
aLdf ;]jfnfO{ b'u{d u|fdL0f If]q tyf Go'g cfo ju{;Dd k'ofpg] p2]Zosf nflu of] jif{ s]xL kxf8L lhNnfx?df
k/LIf0fsf] ?kdf n3' aLdf sfo{qmd k|f/De ul/g]5 .
cfly{s aif{ 206869 sf] ah]^sf lglt tyf sfo{qmdx?

zflGt :yfkgf, ;+ljwfg lgdf{0f / Gsf] lbuf] ;dfwfg

cfd hgtfnfO{ /fxt lbg ;fj{hlgs ;]jf k|jfx / cfk'lt{ k|0ffnLdf ;'wf/
;fdflhs Gofo / ;dfj]zL ljsf;
clt ljs6 tyf lk5l8Psf If]q ljsf; sfo{qmd
n}ls ;dfgtf / ;zlQms/0f
e'lddf u/La tyf ljkGg ju{sf] :jfldTj Pj+ kx'Fr clej[l4
s[lifIf]qsf] ?kfGt/0f / Aoj;foLs/0f
;xsf/LnfO{ cy{tGqsf] Ps d'Vo vDjf x'g] u/L k|j4{g / lj:tf/
;8s, k'n / cGo k'jf{wf/sf] ljsf;
pmhf{ ;+s6 lgjf/0f cleofg
l;+rfO / gbL lgoGq0f
o'jf :j/f]huf/ sfo{qmd
;fj{hlgs, ;xsf/L / lghL If]q dfkm{t Aofks?kdf /f]huf/L l;h{gf
j}b]lzs /f]huf/ / ljk|]if0f cfo
:jR5 jftfj/0f / a}slNks pmhf{
u|fdL0f k'jf{wf/ tyf gd'gf ufpF
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jg ljsf;
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85

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lgof{t k|j4{g
lzIff / ;fIf/tf cleofg
:jf:Yo ;]jf
cfjf;, vfg]kfgL / ;/;kmfO{
;'rgf tyf ;+rf/
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o'jf kl/rfng tyf v]ns'b ljsf;
of]hgf, ah]6 k|0ffnL tyf ;fj{hlgs vr{ Aoj:yfkg
j}b]lzs ;xfotf
;fj{hlgs ;+:yfg ;'wf/

cfyL{s aif{ @)^*^( sf] ah]6 dfkm{t o'jf :j/f]huf/ sfo{qmd cGtu{t ul/Psf sfd
sf/afxLx?dfyL k|sfz kfg'xf];
s[lif, pBf]u, k'jf{wf/ ljsf; cfof]hgf dfkm{t 7'nf] ;+Vofdf /f]huf/L l;h{gf ul/g]5 . /fi6sf] ;d[l4o'jfsf] /f]huf/L
eGg] /fli6o cleofgsf ;fy o'jf zlQmnfO{ :j/f]huf/sf] cj;/ pknAw u/fpb} /fi6 lgdf{0f cleofgdf kl/rfng ug{
;/sf/L, ;xsf/L / lghL If]qsf] ;+o'Qm k|of;df o'jf :j/f]huf/ sfo{qmdnfO{ /fli6o cleofgsf] ?kdf lj:tf/ ul/g]5 .
o; cGtu{t b]xfosf sfo{qmdx? ;+rfng ug{] k|:tfj ul/Psf] 5 .
-s_ cfly{s ?kdf k5fl8 k/]sf ljkGg ju{, dlxnf, blnt, cflbjf;L hghflt, GkLl8t tyf z}lIfs o'jf j]/f]huf/nfO{
nlIft u/L Aoj;flos v]tL, kz'kfng, s[lifhGo pBf]u, 3/]n' pBf]u, skfn sf6\g], ;f}Gbo{, df6f] k/LIf0f nufotsf ;]jf
Aoj;fo ;+rfng ug{ ljgflwtf] ;x'lnotk'0f{ Aofhdf k|lt AolQm ?= b'O{ nfv;Dd C0f pknAw u/fOg]5 .
-v_ o'jfju{df pBdzLntf / ;Lk ljsf; ug{ Aoj;fo ;+rfng / Aoj:yfkg ;DaGwL lgMz'Ns tflnd lbOg]5 .
o'jfx?nfO{ s[lif Aoj;fodf cfslif{t ug{ pGgt aLp / k|ljlwsf] k|of]uaf6 clwstd pTkfbg lbO{ /x]sf s[lif
Aoj;foLx?sf af/]df 1fg, ;Lk / cg'ejsf] cfbfg k|bfg u/fpg cjnf]sg e|d0f u/fOg]5 .
-u_ k/Dk/fut ;Lk ePsf t/fO{sf 8f]d, rdf/, d';x/ / kxf8sf sfdL, bdfO{, ;fsL{, r]kf tyf /fp6] ;d'bfosf
o'jfsf] k]zfnfO{ cfw'lgs Aoj;fosf] ?kdf ljsl;t ug{ of] sfo{qmddf k|fyldstf ;fy ;dflxt ul/g]5 .
-3_ l/S;f dhb'/nfO{ l/S;f dflns agfpg] cleofg cGtu{t l/S;f vl/b ug{ ;x'lnotk'0f{ Aofhb/df C0f pknAw
u/fOg]5 .
-_ afbL ;d'bfosf o'jfn] ;d'x agfO{ 6\ofS;L rnfpg] Aoj;fo ;+rfng ug{ rfx]df cf}lrTo x]/L 6\ofS;L cfoftdf
nfUg] eG;f/ dx;' n 5'6 lbg'sf ;fy} 6\ofS;L vl/b ug{ ;x'nLotk'0f{ Aofhb/df C0f pknAw u/fOg]5 .

86

klZrdf~rn If]lqo n#'laQ ;b:o ;Dd]ng

kf]v/f
30-31 a}zfv 2068
cuf*Lsf] dfu{lrq
;+:yfsf] nfuL
clt lakGgnfO{ ;b:o agfpg] .
;a} ;b:onfO{ C)F lng tyf jrt ug[ pTk|]/)F ug]{ .
C)F nufgL ubf{ bf]xf]/f]kg gug]{ .
cGo n#'laQ ;+:yf;+u bf]xf]/f]kgf ug]{ ;b:ox?nfO{ s]Gb| k|d'v gagfpg] .
bf]xf]/f]kg ug]{ cGo ;+:yfnfO{ ;Demfpg] .
;+:yfn] s]Gb| k|d'v uf]li& dfkm{t ;Dd]ngsf s'/fx? a'emfpg] .

;b:osf nfuL
xfnsf] n#'laQ ;+:yfx?sf] Jofhb/ pko'Qm ePsf] af/] ;a}nfO{ hfgsf/L u/fpg] .
s]Gb| k|d'v / ;d'x cWoIFx?n] C)F ;b:kof]uLtf hf+ra'em u/L s]Gb|df l/kf]{^ ug]{
cfkm'n] u/L /x]sf] k]zf, Jofkf/nfO{ cem Joj;flos agfO{ cfDbfgL a(fpg] .
cfkm' pTs[i^ ;b:o aGg] tyf cfj ePsf] s]Gb|nfO{ pTs[i^ s]Gb| agfpg] tkm{ r]tgl;n x'g] .
;xefuL ;b:ox?n] ;Dd]ngaf^ l;s]sf /fd|f s'/f cfkm\gf] s]Gb|sf cGo ;b:ox?nfO{ l;sfpg]
bf]xf]/f]kgf x'g] u/L C)F l;kmfl/; gug]{ .

;:yf / ;b:ox? b'a}sf] nfuL

6-6dlxgfdf ;b:ox?sf] cfosf] d'Nof+sg ug]{
bf]xf]/f]kg ug]{ ;b:ox?nfO{ c? ;+:yfsf] C)F r'Qmf u/] kl% dfq k'g C)F l;kmfl/; ug]{ .
;b:ox?sf] cfjZostf / IFdtf laZn]if)F u/L dfq C)F lbgsf] nfuL lzkmfl/; ug]{ .
s]Gb|df C)Fsf] s'/f dfq geO{ ;/;kmfO{, afnaRrfsf] k(fO{ / cGopkof]uL laifodf klg %nkmn ug]{ .
lalQo cg';f;g a(fpg] sfo{ ug]{

s]Gb|sf sfo{ ;Dkfbg d'Nof+sg lgoldt ?kdf ug]{ .

s]Gb| u')F:t/ o'Qm agfpg] .

87

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88

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h"g n]vf k|)FfnL cg";f/ x/]s n]gb]gsf] sf/f]af/df b"O{ vftfx? k|eflat x"G%g To;nfO{ bf]xf]/f] n]vf
k|)FfnL elgG% . of] n]vf k|)ffnL cfw"lgs tyf a}!flgs n]vf k|)FfnL lalw xf] .
bf]xf]/f] n]vfk|)ffnLsf laz]iftfx?

;dfg /sd-Amount_ sf] b]fxf]/f] k|efj x"g] / lgoldt clen]v x"g] .

sf/f]af/x?sf] clen]v lgl:rt l;fGtx?df cfwfl/t x"G% .
of] n]vf k|)ffnL Psxf]/f] n]vf k|)ffnL eGbf ;a{>]i& n]vf k|)FfnL xf] .
of] n]vf k|)FfnLn] lalQo l:ytL gfkmf gf]Szfg vftf, jf;nft, ;Gt"ng kl/IF)Ff/f lx;fj lstfjsf]
;"tf af/] hfgfsf/L u/fpg" o;sf] k|d"v laz]iftf xf] .
o;sf] clen]v qmda ?kdf /flvg] % .
;"tf / lalQo ;"rgf sf] hfgfsf/L x"g"

uf]Zjf/f ef}r/ M bf]xf]/f] n]vf k|)ffnL cGtu{t /flvg] k|d"v Record dWo] Journal Entry Pp^f dxTjk")f{
clen]v xf] . o;nfO{ k|fylds axL vftf -Book of Original Entry _ elgG% . of] clen]v tof/ gu/Lsg
c? vftx? tof/ kfg{ ;lsGg . ;+If]kdf eGg] xf] eg] Aoj;flos cfly{s sf/f]af/nfO{ b}lgs Record
k"l:tsfdf k|f/lDes clen]vsf] ?kdf /flvg] n]vf clen]vnfO{ uf]Zjf/f ef}r/ elgG% . h"g n]vfsf] d"n
h/f] xf] . of] lan, e/kfO{, /;Lb, cfb]z, a}+s ef]r/ cflb k|dfl)ft sfuhftsf] cfwf/df tof/ ul/G% .
bf]xf]/f] n]vf k|)ffnLdf Debit / Credit ug]{ lgodx?M
s_ k/Dk/fut larf/wf/f - Traditional Approach _ M o; larf/wf/f cg";f/ tk;Ln adf]lhd Debit
Credit ul/G% .
1) Personal A/c

Debit the receiver

Credit the Giver

2) Real A/c -

Debit what comes in.

Credit what goes out.

3) Nominal or Ficitious A/c

Debit all Expenses or losses.

Credit all Income or Gain.

v_ cfw"lgs larf/wf/f - Modern Aproach _ M k/Dk/fut cjwf/)f axLvftf k|)ffnLdf cfwfl/t

eP klg of] cjwf/)f cfhef]nL klg nf]slk|o g} % . t/ o; cfw"lgs o"udf gof+ l;$fGt k|ltkfbg
ePsf] %

h;nfO{ Balanc Sheet Approach / Accounting Equation elgG% . h; cg";f/ k|To]s

sf/f]af/df bf]xf]/f] k|efj Debit / Credit a/f/ x"G% . ;DklQ bfloTj klg a/fa/ x"G% .
n]vf ;dLs/)f o; k|sf/ % M
1. Assets = Liabilities or Equities.
or
Assets + Expenses = Liabilities + Income .

89

2. Assets Liabilities = Capital.

3. Assets = Liabilities + Capital.
o; ;dLs/)fn] ;DklQ, bfloTj / k"+hLsf] ;DaGwnfO{ b]vfp+%

. ;dLs/)f cg";f/

vftfnfO{ rf/

efudf laefhg ul/Psf] % .

1_ ;DklQ vftf - Assets A/c _ M ;DklQ a(]df Debit
;DklQ #^]df - Credit
2_ bflTj vftf - Liabilities A/c _ MbfloTj #^]df - Debit
bfloTj a(]df credit
3_ vr{ jf gf]S;fg vftf - Expenses or Losses A/c _
vr{ jf gf]S;fg a(]df - Debit
vr{ jf gf]S;fg #^]df Credit
4_ cfDbfgL jf gfkmf vftf - Income or Profit A/c _
cfDbfgL jf gfkmf #^]df Debit
cfDbfgL jf gfkmf a(]df Credit ul/G% .

tyf lalQo ;+:yfx?n] tof/ ug]{ jf;nft tyf gfkmf gf]Szfg lx;fj cGtu{tsf lzif{sx?
;fdfGo hfgfsf/L

/ ltlgx?sf]

gfkmfgf]S;fg lx;fjsf zLif{sx?sf] ;+lIfKt JofVof

Profit & Loss A/c Mgfkmf gf]S;fg vftf Tof] vftf xf] h;n] Aoj;fo jf Aoj;flos ;+# ;+:yfsf] Ps
lglZrt cjlwsf] gfkmf jf gf]S;fg b]vfp+% . cyf{t Aoj;fosf] gfkmfgf]S;fgsf] cj:yf s] % ;f] sf]
yfxf kfpgsf nflu gfkmfgf]S;fg vftf tof/ kfl/G% . of] clGtd vftfsf] bf];|f] r/)f xf] .
Object & Function of P&L A/C M
1.
2.
3.
4.
5.

s"g} klg lglZrt ;dfjlwdf eP u/]sf] cfDbfgL vr{sf] ;f/+fz k|:t"t ug{" .
;DalGwt If]qsf] nflu cfjZos cfly{s ;"rgfx? k|bfg ug{" .
Jofkfl/s d"gfkmfsf] kl/IF)f ug{" .
cgfjZs vr{x?sf] lgoGq)fdf ;xof]u k"ofpg" .
cfly{s laZn]if)Fsf nflu cfjZos tYofx? k|:t"t u/L laZn]if)f stf{nfO{ ;xof]u k"ofpg" .

of] vftf o:tf] k|sf/sf] vftf xf] h;nfO{ Ps Joj;fosf] s'g} lgl:rt ;do / cawLsf] v'b gfkmf / gf]Szfg
lgsfNg] pB[Zon] tof/ ul/G5 . o;df d'Vo tyf lgDgfg';f/sf lzif{sx? ;dfa]z ul/G5 .
!= Aofh cfDbfgL
Ohfhtkqk|fKt ;+:yfn] k|bfg u/]sf] shf{ ;fk6df k|fKt x'g' kg]{ AofhnfO{ gub k|fKtLsf] cfwf/df cfDbfgL jfFwL o;
zLif{sdf b]vfpg' kg]{5 .
90

@= Aofh vr{
Ohfhtkqk|fKt ;+:yfn] :jLsf/ u/]sf] lgIf]kdf tyf lnPsf] ;fk6Ldf pNn]lvt cjlwdf ltg'{ kg]{ Aofh /sdnfO{ Aofh
vr{ lx;fj zLif{sdf vr{ n]Vg' kg]{5 . gfkmfgf]S;fg lx;fjsf] o; zLif{sdf hgfO{g] s'n /sd pNn]v ug'{ kg]{5 .
#= sldzg tyf l8isfp06
Ohfhtkqk|fKt ;+:yfn] cfgf] sf/f]jf/sf] l;nl;nfdf plNnlvt cjlwdf cfh{g u/]sf] sldzg, ;]jf z'Ns tyf
l8isfp06sf] s'n /sdnfO{ o; zLif{sdf b]vfpg' kg]{5 .
$= cGo ;~rfng cfDbfgL
cfDbfgL zLif{stk{m Joj;fo ;~rfngaf6 dfly pNn]v ul/P jfx]s Ohfhtkqk|fKt ;+:yfn] cfh{g u/]sf] cGo s'g} klg
cfDbfgLnfO{ o; zLif{sdf b]vfpg' kg]{5 .
%= ;6xL 36j9 cfDbfgL
Ohfhtkqk|fKt ;+:yfn] ljb]zL d'b|f sf/f]jf/ -af jfx]s_ jf6 ePsf] gfkmf tyf ljb]zL d'b|f ;6xL b/df ePsf]
kl/jt{gsf] sf/0fn] x'g uPsf] gfkmfgf]S;fgnfO{ 5'f5'} zLif{sdf b]vfpg' kg]{5 .
s_ ljlgdob/df ePsf] km/saf6 ePsf] s"n cfDbfgLsf] @%% k|To]s ;fn tdfddf gfkmf gf]S;fg jfF8kmfF8 lx;fj
ljlgof]hgaf6 ;6xL 36j9 lx;fjdf hDdf ug'{ kg]{5 .
^= sd{rf/L vr{
Ohfhtkqk|fKt ;+:yfsf sd{rf/Lx?sf] lgldQ eP u/]sf] vr{x?sf] s'n /sd o; zLif{sdf hgfpg' kg]{5 . o;
zLif{sdf ;dfj]z x'g] vr{x?df sd{rf/L tnj, eQf, k]G;g, pkbfg vr{, ;~rosf]if yk, tflnd vr{, kf]zfs vr{,
jLdf cflb pNn]v ug'{ kg]{5 .
&= cGo ;~rfng vr{
Ohfhtkqk|fKt ;+:yfn] cfgf] sfof{no ;~rfngsf] l;nl;nfdf ePu/]sf cGo ;Dk"0f{
;~rfng vr{x?sf] s'n /sd of] zLif{sdf hgfpg' kg]{5 . o; zLif{sdf pNn]v ul/g] /sd
cg';"rL $=@$ df pNn]v ug'{ kg]{5 .
*= ;6xL 36j9 gf]S;fg
;6xL 36j9 cfDbfgLgf]S;fg lx;fjdf b]lvPsf] v'b df}Hbft C0ffTds /x]df of] zLif{sdf b]vfpg' kg]{ 5 .
(= ;Defljt gf]S;fgL Joj:yf
hf]lvdo'Qm ;DklQ (Risk assets) sf] nflu o; a}+ssf] lgb]{zg jdf]lhd /fVg'kg]{ Joj:yf (Provision) gfkmfgf]S;fg
lx;fjsf] o; zLif{sdf vr{ hgfO{ pNn]v ug'{ kg]{5 . o:tf] Joj:Yffsf] cg'dfg q}dfl;s ?kdf ug'{ kg]{5 .
!)= u}/ ;~rfng cfDbfgLgf]S;fg
sf/f]jf/sf] l;nl;nfdf k|ToIf ?kn] ;~rfng;+u ;DjlGwt g/x]sf cfDbfgL tyf vr{x? o; zLif{s cg';f/ pNn]v ug'{
kg]{5 .
!!= ;Defljt gf]S;fgL Joj:yfjf6 lkmtf{
hf]lvdo'Qm ;DklQx? (Risk assets) sf] nflu ul/Psf] Joj:yf /sd a9L ePdf a9L ePsf] /sd lkmtf{ cfDbfgL (Write
back) ug'{ kg]{ cj:Yff cfPdf o; zLif{s cGtu{t b]vfO{ pNn]v ug'{ kg]{5 .
!@= c;fdfGo sf/f]jf/x?af6 ePsf] cfDbfgLvr{
c;fdfGo sf/f]jf/x?af6 ePsf] cfDbfgLvr{ cGtu{t dfly plNnlvt cGo zLif{sx? jfx]s v'b Aofh cfDbfgLsf] %
k|ltzteGbf a9L /x]sf ;a} vr{ tyf cfDbfgLsf] nflu cnUu} zLif{sdf b]vfpg' kg]{5 .
!#= sd{rf/L af]g; Joj:yf
91

sd{rf/L jf]g;sf] Joj:yf ubf{ gfkmfgf]S;fg lx;fjsf] ;Dk"0f{ sf/f]jf/ kl5sf] v'b d'gfkmf - jf]g; Joj:yf ;d]t_ nfO{
cfwf/ lng'kg]{ 5 . ljBdfg sfg'g jdf]lhd v'b gfkmfaf6 tf]lsPsf] k|ltztn] jf]g;sf]nflu 5'6fpg' kg]{ /sdnfO{ o;
zLif{s dfkm{t gfkmfgf]S;fg lx;fjdf vr{ hgfpg' kg]{5 .
!$= cfo s/ Joj:yf
v'b s/ of]Uo gfkmfdf nfUg] cfos/ jfktsf] /sd o; zLif{sdf vr{ n]Vg' kg]{5 . Ohfhtkqk|fKt ;+:yfn] cfo s/ P]g
tyf k|rlnt cfly{s sfg'gn]] 5'6 lbPsf / dfGotf glbOPsf vr{x?sf] lx;fj u/L s/ of]Uo gfkmf sfod ug'{kg]{ 5 /
;f]xL cg'dflgt s/ of]Uo gfkmfsf] cfwf/df cfo s/ ;DjGwL efjL bfloTj lgwf{/0f u/L o; zLif{s dfk{mt gfkmf
gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 .
!%= v'b gfkmfgf]S;fg
o; zLif{sdf /x]sf] /sdnfO{ ;f]xL jif{sf]cjlwsf] gfkmfgf]S;fg jfF8kmfF8 lx;fj sf] o; jif{sf] d'gfkmf jf o;
jif{sf] gf]S;fg zLif{sdf b]vfpg' kg]{5 .
gfkmfgf]S;fg jfF8kmfF8 lx;fj ;DaGwL zLif{sx?sf] ;+lIfKt JofVof
vr{ tk{msf] ljj/0f -Debit tkm{_
!= ut jif{;Ddsf] ;l~rt gf]S;fg
Ohfhtkqk|fKt ;+:yfsf] lx;fjdf ut cfly{s jif{;Ddsf] ;l~rt 3f6f /x]sf] cj:yfdf o; zLif{sdf hgfpg' kg]{5 .
@= ;fwf/0f hu]8f sf]if
r'Qmfk'FhLsf] bf]Jj/ geP;Dd k|To]s jif{sf] v'b gfkmfaf6 sDtLdf jL; k|ltzt /sd ;fwf/0f hu]8f sf]ifdf jfF8kmfF8
ug'{ kg]{5 .
#= e}kl/ cfpg] hu]8f
cfgf] v'b gfkmfaf6 s]xL c+z 5'6\ofO{ e}k/L cfpg] hu]8f zLif{sdf /fVg] lg0f{o u/]df To:tf] /sd o; sf]ifdf
afF8kmfF8 ug'{ kg]{5 .
$= ;+:yf ljsf; sf]if
cfgf] gfkmfnfO{ ;+:yf ljsf; sf]ifdf hDdf ug]{ u/L jfF8kmFf8 ug]{ lg0f{o u/]df ;f] jdf]lhdsf] /sd o; zLif{ sdf
b]vfpg' kg]{5 .
%= nfef+z ;lds/0f sf]if
;+:yfsf] gfkmfjf6 s]xL /sd cfufdL jif{x?df nfef+z ;lds/0f ug]{ p2]Zon] jfF8kmfF8 u/L 5'} /fVg rfx]df To:tf]
/sdnfO{ o; zLif{s dfkm{t jfF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .
^= sd{rf/L ;DjGwL hu]8fx?
;+:yfsf] sd{rf/Lx?;+u ;DjlGwt s'g} k|sf/sf sNof0fsf/L sf]if jf cGo s'g} lsl;dsf sf]ifx?df gfkmfsf] s]xL c+z
jfF8kmfF8 ug]{ ePdf o; zLif{s dfk{mt jfF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .
&= k|:tfljt nfef+z
cfgf] gfkmfsf] s]xL c+z nfef+z ljt/0f ug{ k|:tfj u/]sf] ePdf ;f] /sdnfO{ o; zLif{ssf] afF8kmfF8 lx;fjdf vr{
hgfpg' kg]{5 .
*= k|:tfljt jf]g; z]o/
cfgf] ;l~rt d'gfkmfnfO{ k'FhLs/0f u/L ljBdfg z]o/jfnfx?nfO{ af]g; z]o/ k|bfg ug]{ jf z]o/s} r'Qmf d"No a9fpg]
lg0f{o u/]df ;f] jfktsf] /sddWo] ;l~rt d'gfkmfaf6 hlt k|of]u x'g] xf] ;f] /sdnfO{ gfkmfgf]S;fg afF8kmfF8 lx;fadf
vr{ n]vL o; zLif{sdf hDdf ug'{ kg]{5 .
92

(= ljz]if hu]8f sf]if

o; a}+ssf] lgb]{zg adf]lhd s'g} klg lsl;dsf] ljz]if hu]8f sf]ifx? v8f ug{ ;l~rt d'gfkmf k|of]u ug'{kbf{ o; zLif{s
dfk{mt afF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .
!)= ;6xL 36a9 sf]if
ljb]zL d'b|fsf] k"gd"{Nofgaf6 jif{ e/Ldf ePsf] cfDbfgLdWo] ;6xL 36j9 ;DjlGw gLlt jdf]lhd pQm sf]ifdf
ljlgof]hg ug'{ kg]{ /sd o; zLif{sdf b]vfpg' kg]{5 .

jf;nftsf zLif{sx?sf] ;+lIfKt JofVof

Balance Sheet clGtd vftfsf] clGtd r/)f xf] . cfly{s jif{sf] cGtdf Jofkf/ vftf / gfkmf gf]S;fg vftf tof/
ul/;s]kl% o;nfO{ tof/ kfl/G% . o;n] Joj;fo jf kmd{sf] ljQLo cj:yf s:tf] % eGg] af/]df :ki^ kfb{% . of]
s"g} k|sf/sf] vftf geO{ s]jn cfly{s ljj/)F kq dfq xf] . h;n] ljQLo cj:yfnfO{ hg ;dIF k|:t"t ub{% .
of] s"g} klg Joj;flos ;+# ;:+yfsf] cfly{s cj:yfnfO{ k|ltljd\lat ug]{ ;fwg / dfWod dfq x]fO{g ls of] t
cfly{s ljZn]if)f ug]{ tyf cfjZos ;"rgfx? k|bfg ug]{ Pp^f k|d"v cf}hf/ klg xf] o;sf b"O{ kIFx? x"G%g, ;Dklt
/ bfloTj . o;sf ;Dklt kIFdf ;Dk")F{ ;Dklt b]vfO{G% eg] bfloTj kIfdf ;Dk")F{ bfloTj / k"h+L b]vfO{G% . b"a}
;Dklt / bfloTj lt/sf] s"n /sd Ps cfk;df a/fa/ x"g"kb{% .
af;nftsf] p@]Zo tyf sfo{x? :

ljQLo cj:yfnfO{ k|ltljlDat ug]{ .

;Dklt / bfloTjsf] ;/f+z lvRg" .
t/ntf -Liquidity_ sf] k/LIf)f ug"{ .
Joj;flos :j:Yotf -Salvency_ sf] hf+r ug"{ .
cfly{s ljZn]if)fsf nflu cfjZos ;"rgfx? k|bfg ug"{ .

k"FhL tyf bfloTjtk{m

jf;nft Pp6f o:tf] k|sf/sf] laa/0f xf] h;n] Joj;fosf] Ps laz]if ldltsf] cfly{s l:ytLsf] ;DaGwdf yfxf kfpg
;lsG5 . o;df d"Votyf lgDgfg';f/sf lzif{sx? ;dfa]z ul/Psf] x'G5 .
!= z]o/ k'FhL
o; zLif{sdf Ohfhtkqk|fKt ;+:yfsf] r'Qmf z]o/ k'FhL pNn]v x'g' kg]{5 . ;l~rt d'gfkmf jf hu]8f /sdaf6 af]g;
z]o/ hf/L ePdf o;/L hf/L u/L z]o/ k'FhLdf hDdf u/]sf] /sdnfO{ ;d]t s'n /sd jf;nftsf] o; zLif{sdf hgfpg'
kg]{5 .
@= hu]8f tyf sf]ifx?
Ohfhtkqk|fKt ;+:yfn] hu]8f sfod ug]{ l;nl;nfdf gfkmfaf6 afF8kmfF8 e} cfPsf jf cGo s'g}k|lqmofaf6 ;[hgf
ePsf tyf gfkmfgf]S;fg lx;fjdf afF8kmfF8 gu/L ;+ro u/L /flvPsf] /sdx?nfO{ o; zLif{s df hgfpg' kg]{5 . o;
zLif{sdf ;fdfGotM gfkmfgf]S;fg afF8kmfF8 lx;fjdf vr{ hgfO{ hDdf ug'{ kg]{ / oL hu]8f k|of]u ubf{ ;DalGwt hu]8f
tyf sf]if lx;fjdf vr{ hgfpg' kg]{5 .
-s_ ;fwf/0fj}wflgs hu]8f sf]if
;fwf/0f hu]8f sf]if eg]sf] j}wflgs hu]8f sf]if (Statutory Reserve) xf] . o; cGtu{t a}+s tyf ljQLo ;+:yf ;DaGwL
P]g cg';f/ v'b d'gfkmf ljlgof]hgaf6 ;fl/Psf] /sd ;dfj]z ug{' kg]{5 . ;fwf/0fj}wflgs hu]8f sf]ifdf /x]sf]
/sdaf6 s'g} klg k|sf/sf] nfef+z -gub jf af]g; z]o/_ ljt/0f ug{ kfOg] 5}g . pQm sf]ifdf /x]sf] /sd k|of]u ug{
o; a}+ssf] :jLs[lt lng' kg]{5 .
93

-v_ k'FhLut hu]8f sf]if

k'FhLut hu]8f sf]if cGt{ut b]xfosf zLif{sx? /xg] 5g\ .
-c_ z]o/ lk|ldod
Ohfhtkqk|fKt ;+:yfn] cfgf] z]o/ hf/L ubf{ z]o/sf] c+lst d"No eGbf a9L b/n] hf/L u/]sf] /x]5 eg] pQm a9L /sd
hlt o; lx;fjdf hDdf ug'{ kg]{5 . o; lx;fjdf /xg] /sd gub nfef+z ljt/0f k|of]hgsf] nflu of]Uo dflgg] 5}g
.
-cf_ k'FhLut hu]8f
o; cGt/ut lgDg /sdx? /fVg' kg]{5 . r'Qmf gePsf] z]o/sf] afFsL /sd dfu ubf{ e'QmfgL gu/]sf] sf/0fn] pQm
z]o/nfO{ hkmt u/L k|fKt x'g cfPsf] /sd . kF'hLut cg'bfg jfkt k|fKt x'g cfPsf] lhG;L tyf gub /sd .
-O_ ;DklQ k'gd"{Nofg hu]8f (Assets Revaluation Reserve)
sDkgLn] ;DklQsf] k'g/d"Nofg u/L ;[hgf x'g cfPsf] hu]8fnfO{ o; cGtu{t /fVg' kg]{ 5 .
-O{_ cGo k'FhLut hu]8f
-u_ nfef+z ;dLs/0f sf]]if
nfef+zdf Ps?ktf sfod ug{] p2]Zon] gfkmf ePsf] cj:yfdf gfkmfaf6 o; vftfdf hDdf ug{;lsGf] 5 . To:tf]
cj:yfdf ;+rfns ;ldltsf] k|:tfj / ;fwf/0f ;efsf] cg'df]bgdf o; vftf vr{ u/L nfef+z lbg ;lsg] 5 .
-3_ ;l~rt gfkmfgf]S;fg
o; cGtu{t gfkmfgf]S;fg afF8kmfF8 lx;fjdf b]lvPsf] ;l~rt gfkmf jf ;l~rt gf]S;fgnfO{ b]vfpg' kg]{ 5 . ;l~rt
gf]S;fgnfO{ C0ffTds lrGx lbO{ jf sf]i7 -===_leq b]vfpg' kg]{5 .
-_ k'FhL ;dfof]hg sf]if
o; a}+saf6 tf]lsPsf] Go"gtd r'Qmf k'FhL k'ofpg k'FhL ;dfof]hg sf]if v8f u/L /fv]sf] /sd o; zLif{s cGtu{t /fVg'
kg]{5 .
-r_ cGo hu]8f sf]if
s'g} vf; p2]Zo lnP/ jf glnO{sg cGo s'g} hu]8f sf]if -dfly pNn]lvt afx]s_ v8f u/]df zLif{s vf]nL o; cGtu{t
/fVg' kg]{5 .
#= C0fkq tyf j08
Ohfhtkqk|fKt ;+:yfn] C0fkq tyf a08 hf/L u/L k'FhL p7fPsf] ePdf pQm /sdnfO{ o;zLif{s cGtu{t ;DalGwt
pks/0fsf] gfd v'nfO{ pNn]v ug'{ kg]{5 .
$= ltg{ afFsL shf{ -;fk6L_
Ohfhtkqk|fKt ;+:yf cfkm"n] shf{ ;fk6 lnO{ ltg{ afFsL /x]sf] s'n /sdnfO{ o; zLif{sdf hgfpg' kg]{5 .
%= e'QmfgL lbg' kg]{ ljnx?
-s_ o; cGtu{t Ohfhtkqk|fKt ;+:yfn] cfg} zfvfx?af6 Ps csf]{ zfvf pk/ lvlrPsf], :jb]zL tyf ljb]zL a}+s
tyf ljQLo ;+:yfx?af6 cfkm" pk/ lvr]sf] 8f6, l6=l6=, d]n 6fG;km/ tyf cGo k]c8{/ dWo] e'QmfgL lbg afFsL /sd
;dfj]z ug'{ kg]{5 . cfk"m pk/ lvlrPsf] e'QmfgL cfb]zsf] ;"rgf jf ;]8\o'n jf cfb]z k|fKt x'g] ljlQs} ;DalGwt zfvf
lx;fj jf Ph]G;L lx;fj 8]lj6 u/L of] lx;fj q]ml86 ug'{ kg]{5 .
-v_ Ohfhtkqk|fKt ;+:yfn] l8:sfp06 u/]sf ljnx?nfO{ olb cGo Ohfhtkqk|fKt ;+:yf;Fu k'gM l8:sfp06 u/]df ;f]
;+:yfn] ljn l8:sfp06 lx;fjnfO{ g} q]ml86 u/L l8:sfp06 lx;fj aGb ug{ jf k'gM l8:sfp06 ul/Psf ljn lx;fj
egL leGb} vftf vf]nL o;df q]ml86 ug{ ;Sg]5 . of] lx;fjdf /x]sf] /sdnfO{ klg e'QmfgL lbg' kg]{ ljn cGtu{t g}
Psd'i6 u/L b]vfpg' kg]{5 . ljn l8:sfp06 lx;fjd} q]ml86 ug]{ eP Ohfhtkqk|fKt ;+:yfsf] lx;fj lstfjdf k'gM
l8:sfp06 u/]sf] ;DaGwL s]xL bfloTj gb]lvg] x'G5 . t/, k'gM l8:sfp06 ljn ;DaGwL Ohfhtkqk|fKt ;+:yfsf] cb[Zo
bfloTj /lx/xg] x'Fbf To:tf] /sdnfO{ jf;nftdf ;Defljt bfloTj cGtu{t hgfpg' kg]{5 .

^= lgIf]k bfloTj

Ohfhtkqk|fKt ;+:yfn] lgIf]kstf{x?af6 kl/rfng u/]sf] s"n lgIf]k o; zLif{s cGt/ut b]vfpg' kg]{5 .
94

&= k|:tfljt tyf e'QmfgL lbg afF+sL nfef+z

k|:tfljt tyf ;fwf/0f;efn] kfl/t u/]sf] t/ e'StfgL u/L g;s]sf] nfef+; /sd o; cGtu{t /fVg' kg]{5 .
*= cfos/ bfloTj
;+:yfn] o; zLif{s cGtu{t cfos/ P]g adf]lhd e'QmfgL ug'{ kg]{ cfos/ jfktsf] Joj:yf /sd /fVg' kg]{5 . cu|Ld
e'QmfgL ePsf] cfos/ /sd 36fP/ v"b ltg{ afFsL cfos/ eP dfq o; zLif{s cGtu{t /fVg'' kg]{5 . olb cfos/
bfloTj eGbf clu|d s/ e'QmfgL /sd a9L /x]df v'b /sd cGo ;DklQdf b]vfpg' kg]{5 .
(= cGo bfloTj
;+:yfsf] lx;fadf b]lvPsf dfly pNn]lvt k'FhL tyf bfloTjx? afx]ssf cGo s'g} klg lsl;dsf bfloTjx? o;
zLif{sdf b]vfpg' kg]{5 . o;df lbOPsf] pkzLif{sx? ;Lldt /x]sf] dflgPsf] 5}g / ;+:yfn] cfjZostf cg';f/ cGoq
k|bz{g ug{ g;lsg] zLif{sx? o;df /fVg ;Sg]5 .
-s_ e'QmfgL lbg aFfsL af]g;
sd{rf/LnfO{ e'QmfgL lbg afFsL] af]g; /sd o; cGtu{t /fVg' kg]{5 .
-v_ lgIf]kdf e'QmfgL lbg afF+sL Aofh
lgIf]kdf e'QmfgL lbg afFsL] Aofh /sd o; cGtu{t /fVg' kg]{5 .
-u_ shf{ tyf ;fk6Ldf e'QmfgL lbg aFfsL Aofh
;+:yfn] shf{ tyf ;fk6Ldf e'QmfgL lbg aFfsL Aofh /sd o; cGtu{t /fVg' kg]{5 .
-3_ kfsL g;s]sf] sldzg
;+:yfn] s'g} ;]jf ul/lbP jfkt kfpg] sldzg b'O{ jf b'O{ eGbf a9L cfly{s jif{sf] nflu k|bfg ug'{kg]{ ;]jf;Fu ;DalGwt
5 eg] k|bfg ug]{ ;]jfsf] cfwf/df b'O{ jf b'O{ eGbf a9L cflys jif{df cfDbfgL hgfpg' kg]{5 . cfDbfgL hgfpg aFfsL
clu|d?kdf k|fKt sldzg /sd o; zLif{s cGtu{t /fVg' kg]{5 .
-_ ;08L qm]l86;{
;+:yfsf] b}lgs sfd sf/jfxLsf l;nl;nfdf e'QmfgL lbg' kg]{ t/ cGo zLif{s cGtu{t gkg]{ bfloTjx? o; zLif{s
cGtu{t /fVg' kg]{5 .
-r_ n]vfk/LIf0f z'Ns
n]vfk/LIf0f sfo{ u/] afkt n]vfk/LIfsnfO{ e'QmfgL lbg aF+fsL /sd o; zLif{s cGtu{t /fVg' kg]{5 .
-5_ pkbfg sf]if
;+:yfn] cfgf] sd{rf/L lgodfjnL cg';f/ sd{rf/Lx?k|ltsf] pkbfg jfktsf] bfloTj /sd o; zLif{s cGtu{t /fVg'
kg]{5 .
-h_ sd{rf/L ;+rosf]if
;+:yfn] sd{rf/LnfO{ ;+ros]fif Affkt k|bfg ug{sf] nflu sd{rf/Lsf] dfl;s tnaaf6 sf ul/Psf], ;+:yfn] yk u/]sf] /
To; sf]ifn] cfh{g u/]sf] Aofh tyf cfDbfgL jfktsf] bfloTj /sd o; zLif{s cGtu{t /fVg' kg]{5 .
-em_ zfvf lx;fa
;+:yfsf] ljleGg zfvfsf] lx;fa ldnfgubf{ qm]l86 Jofn]G; cfPdf o; zLif{s cGtu{t k|:t't ug{' kg]{5 .

;DklQtk{mM
!= gub df}Hbft
95

Ohfhtkqk|fKt ;+:yfsf] cfgf] 9's'6Ldf :jb]zL Pj+ ljb]zL d'b|fdf /x]sf] s'n gub df}Hbft /sd o; zLif{sdf pNn]v
ug'{ kg]{5 .
@= g]kfn /fi6 a}+sdf /x]sf] df}Hbft
Ohfhtkqk|fKt ;+:yfn] g]kfn /fi6 a}+sdf Aofh k|fKt gx'g] u/L hDdf u/]sf] s'n /sdnfO{ o; zLif{sdf b]vfpg' kg]{5
.
#= a}+sljQLo ;+:yfdf /x]sf] df}Hbft
Ohfhtkqk|fKt ;+:yfn] :jb]zL tyf ljb]zL a}+s tyf ljQLo ;+:yfx?df Aofh k|fKt gx'g] u/L hDdf u/]sf] s'n /sdnfO{
o; zLif{sdf b]vfpg' kg]{5 .
$= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd
o; zLif{sdf j9Ldf & lbg;Ddsf] e'QmfgL cjlw (Maturity Period) sfod u/L dfu ugf{;fy jf 5f]6f] cjlwsf] ;"rgf $* 306f_ df e'QmfgL k|fKt x'g] zt{df cGo Ohfhtkqk|fKt ;+:yf - :jb]zL jf ljb]zL_ df Aofh k|fKt x'g] u/L nufgL
ul/Psf] /sd pNn]v ug'{ kg]{5 .
%= nufgL
-s_ Ohfhtkqk|fKt ;+:yfn] Jofkfl/s nufgL (Held For Trade), ljqmLsf] nflu pknAw nufgL
e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity) u/L ltg efudf 5'ofO b]vfpg' kg]{5 .

(Available for Sale)

tyf

-v_ z]o/ nufgLaf6 k|fKt x'g] af]g; z]o/nfO{ z]o/ ;+Vofdf dfq j[l4 u/L k/ndf]ndf s'g} kl/jt{g gu/L nufgLsf]
n]vfg ug'{ kg]{5 .
-u_ ;+:yfsf] z]o/ k'FhLdf nufgL ul/Psf] laj/0f sf] z]o/ nufgL zLif{sdf b]vfpg' kg]{5 . pQm laj/0fdf lgDg s'/fx?
:ki6 v'nfpg' kg]{5 .
-!_ sDkgLsf] gfd
-@_ z]o/sf] lsl;d -;fwf/0f jf lk|km/]G;_, lk|km/]G; z]o/df nfef+z b/ ;d]t .
-#_ lnPsf] z]o/ lsQf -af]g; z]o/ kfPsf] eP ;f] ;d]t_ .
-$_ k|lt z]o/ c+lst d"No
-%_ k/n df]n dxndf Ohfhtkqk|fKt ;+:yfsf] nfut .
-^_ :6s PS;r]Ghdf ;"rLs[t z]o/ eP jf;nftsf] lbgsf] ;"lrs[t d"No .
-&_ Ohfhtkqk|fKt ;+:yfn] z]o/df nufgL u/]sf] s'g} sDkgLn] ljut # jif{ jf
;f]eGbf a9L ;dob]lv s'g} nfef+z 3f]if0ff u/]sf 5}gg\ eg] ;f] ;d]t v'nfpg'
kg]{ .
-3_ sDkgLx?sf] l8j]Gr/ tyf j08df ul/Psf] nufgLsf] laj/0fsf] l8j]Gr/ tyf j08 nufgL zLif{sdf b]vfpg' kg]{5 .
-!_ sDkgLsf] gfd
-@_ Aofhb/
-#_ l8j]Gr/j08sf] lsQf
-$_ l8j]Gr/j08sf] c+lst d"No
-%_ l8j]Gr/j08sf] e'QmfgL x'g] ldlt
-^_ l8j]Gr/j08 vl/bsf] nfut d"No k/n df]n dxndf b]vfpg' kg]{ .
-_ lwtf]kq ljlgdo ahf/df ;"rLs[t z]o/, l8j]Gr/ tyf cGo lwtf]kq k/n d"NoeGbf ahf/ d"No sd ePdf To:tf
k|To]s nufgLx?df xfgL gf]S;fgL jfkt Joj:yf ug'{ kg]{5 . ;f] Joj:yf ul/Psf] /sd nufgLsf] s'n /sddf 36fO{ v'b
nufgL /sd o; zLif{sdf b]vfpg' kg]{5 .
^= shf{ ;fk6 tyf ljn vl/b
Ohfhtkqk|fKt ;+:yfn] k|bfg u/]sf] s'n shf{ ;fk6, vl/b tyf l8isfp06 ul/Psf ljnx? jfktsf] s'n jSof}tf
(Outstanding) /sd Pj+ s'n shf{af6 shf{ gf]S;fgL jfkt Joj:yf u/]sf] /sd 36fO{ o; zLif{s cGtu{t v'b shf{
;fk6sf] dxndf b]vfpg' kg]{5 . Ohfhtkqk|fKt ;+:yfsf] sd{rf/LnfO{ sd{rf/L ljlgodfjnL cg';f/ k|bfg ul/g] shf{
;'ljwfnfO{ o; zLif{sdf gb]vfO{ jf;nftsf] ;DklQ / hfoh]yf tk{msf] cGo ;DklQ zLif{s cGtu{t b]vfpg' kg]{5 .
96

&= :yL/ ;DklQ

Ohfhtkqk|fKt ;+:yfsf] :jfldTjdf /x]sf] :yfoL k|s[ltsf ;DklQx?sf] n]vfg o; zLif{sdf
u/L ;DklQsf] s'n d"Nodf x|f; sf u/L afFsL /x]sf] /sdnfO{ jf;nftsf] o; zLif{sdf b]vfpg'
kg]{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=!$ df pNn]v ug'{ kg]{5 .
*= u}/ a}+lsu ;DklQ
o; zLif{s cGtu{t u}/ j}+lsu ;DklQ / ;f] sf] nflu ul/Psf] Joj:yf /sdsf] v'b cj:Yff b]vfpg' kb{5 .
(= cGo ;DklQ
dfly pNn]v ePsf afx]s cGo s'g} klg zLif{sdf /x]sf] ;DklQx? (Tangible or Intangible) o; zLif{sdf b]vfpg' kg]{5 .
o;df /xg] /sdx?df d;nGb df}Hbft, Ohfhtkqk|fKt ;+:yfsf] sd{rf/LnfO{ sd{rf/L ljlgodfjnL cg';f/ k|bfg ul/g]
;fk6L tyf ;'ljwf, nufgLdf c;'n ug{ afFsL cfDbfgL, shf{df c;'n ug{ afFsL Aofh, ;08L 8]6;{, dfu{:y ;DklQx?,
ckn]vg x'g afFsL vr{ cflb kg]{5g\ . o; zLif{sdf b]vfOg] ;DklQx?df ul/Psf] ;Defljt gf]S;fgL Joj:yf 36fO{
cfpg] v'b /sd dfq pNn]v ug'{ kg]{5 .
shf{;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf .
ljQLo sf/f]jf/ ug{ Ohfhtkqk|fKt ;+:yfn] shf{ ;fk6sf] juL{s/0f b]xfo cg';f/ ug'{ kg]{ x'G5 .

shf{ ;fk6sf] juL{s/0f

Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{;fk6sf] ;fFjf jf Aofh e'StfgL x'g' kg]{ efsf gf3]sf] cjlwsf cfwf/df
;Dk"0f{ shf{ ;fk6nfO{ b]xfo jdf]lhd juL{s/0f ug'{ kg]{5 .
-s_ c;n (Pass) M
-v_ sd;n (Sub-standard) M
-u_ z+sf:kb (Doubtful) M
-3_ v/fj (Loss) M

efsf ggf3]sf / # dlxgf;Dd efsf gf3]sf shf{;fk6 .

# dlxgfb]lv a9Ldf ^ dlxgf;Dd efsf gf3]sf shf{;fk6 .
^ dlxgfb]lv a9Ldf ! jif{;Dd efsf gf3]sf shf{;fk6 .
! jif{eGbf a9L cjlwn] efsf gf3]sf shf{;fk6 .

c;n shf{nfO{ ;ls|o shf{ (Performing Loan) / k'g/tflnsLs/0fk'g/;+/rgf u/]sf, sd;n, z+sf:kb tyf v/fa
shf{nfO{ lgis[o shf{ (Non-performing Loan) egL kl/efiff ul/Psf] 5 .

shf{ gf]S;fgL jfkt sfod ug'{ kg]{ Joj:yf

juL{s/0f ul/Psf shf{ tyf laN; vl/bx?sf] nflu aSof}tf ;fFjf /sdsf] cfwf/df b]xfo jdf]lhd shf{ gf]S;fgL
Joj:yf sfod ug'{ kg]{5 M
shf{ juL{s/0f Go"gtd shf{ gf]S;fgL Joj:yf
-s_ c;n ! k|ltzt
-v_ sd;n @% k|ltzt
-u_ z+sf:kb %) k|ltzt
-3_ v/fjsfnf];"rLdf k/]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?nfO{ k|bfg u/]sf] shf{ !)) k|ltzt t/, jLdf
l/Psf shf{x?sf] xsdf pka'Fbf -!_ df pNn]v ul/Psf] Joj:yfsf] kRrL; k|ltzt dfq shf{ gf]S;fgL Joj:yf sfod
u/] k'Ug] 5 .
Ratio Anlysis

ljQLo ljj/)f kqx?sf] ljZn]if)Fdf ;aeGbf dxTjk")f{ t/Lsf cg"kft ljZn]if)F xf] . cg"kft ljZn]if)fn]
b"O{ rn c+sx?nfO{ gfKb% . Pp^f n]vfzf:qLo cg"kftn] cfk;L ;DaGw ePsf b"O{ n]vf zf:qLo c+ssf

97

aLrsf ;DaGwnfO{ ul)flto efiffdf Jotm ub{% . cyf{t ;:+yfsf] Joj:yfkg kIFn] k|;t"t ug]{ ljQLo
ljj/)f

kqx?

af;nft

tyf

cfo

ljj/)f

kqdf

pNn]lvt

laleGg

c+sx?

aLrsf]

cGt/

;DaGwnfO{

ul)flto efiffdf k|:t"t u/L To;sf] plrt JofVof Pjd\ laZn]if)fsf] dfWodaf^ ;:+yfsf] ljQLo af/] plrt
lgisif{ lgsfNg] t/Lsf g} cg"kft ljZn]if)f xf] .
Use
Pp^f pBf]u leq ljleGg ;:+yfx?sf] t"ngf ug{ .
ljleGg pBf]ux?sf] t"ngf ug{ .
ljleGg cjlwdf Pp^} ;:yfsf] d"Nofg ug{ .
Users

cNksflng C)f bftfx? .

bL#{sflng Cg bftfx? .
z]o/xf]N*/; tyf nufgLstf{x? .
Joj:yfksx? .

Base for Comprison

pxL ;:+yfsf ljutsf cg"kftx? .
p:t} ;:+yfsf ;DalGwt cg"kftx? .
;DalGwt pBf]u cf}ift .
lautsf nIo tyf k"j{fg"dfgx? .
;fdfGo ;"a" .
af;nft / cfo ljj/)f kq cg"kft ljZn]if)fsf] nflu k|of]u ul/g] k|d"v ljj/)f kqx? x"g, oL b"O{
ljj/)f kqdf pNn]lvt c+ssf] cfwf/df cg]sf}+ cg"kftx? lgw{f/)F ug{ ;lsG% t/ cfhef]nL k|of]ust{fx?
tyf pkoflutf sf] cfwf/df cg"kftx? sf] auL{s/)f ug]{ k|rng ;j{q b]lvG% . h;cg";f/ cg"kftx?nfO{
rf/ efudf auL{s/)f ug{ l;sG% .
1. t/ntf ;DalGw cg"kft : o;n] ;:+yfsf] rfn" bfloTj r"Stf ug{ ;Sg] of]Uotf gfKb% .
2. lqmofsnfk ;DalGw cg"kft : o;n] lalqm k|${g ug{ ;:+yfn] cfKmgf] ljljw ;Dkltx?nfO{ k|of]u ug{
;Sg] IFdtf jf s"zntf gfKb% .
3. k"+hLsf] agf]^ ;DalGw cg"kft : o;n] ;:+yfsf] s"n ;Dkltsf] nufgL dfly afXo Cg bftfx? /
of]ubfg :ki^ kfb{% .
4. nfebfostf ;DalGw cg"kft : o;n] nufgL tyf lalqmsf] k|ltkmn b/sf] cfwf/df ;:+yfsf]
k|efjsfl/tf nfebfostf, sfo{s"zntf gfKb% .

Liquidity Ratios
1. Current ratio : ;:+yfsf] s"n rfn" ;Dklt -Current ratio_ / s"n rfn" bfloTj -Current liabilities_
aLrsf] cg"kftnfO{ Current ratio elgG% . Ps jif{ leq gubdf kl/)ft ug{ ;lsg] ;DkltnfO{ rfn"
;DktL elgG% . h:t} M Cass, marketable , Debtors, Bills receivable, Inventories , Prepaid expenses tyf
accured incomes To;t} rfn" bfloTj Sundry creditors, Bills payble, Bank overdraft, Income tax liabilities,
Outstanding expenses tyf Advance income o;nfO{ ;"qfTds ?kdf o;/L Jotm ug{ ;lsG%

98

a. Current Ratio =

Current Assests
Current Liabilities

2 Quick ratio : Current ratio n] ;+w} &f]; hfgsf/L lbg ;Sb}g, lsg eg] rfn" ;DktLdf kg]{ Inventory
tyf prepaid expenses nfO{ eGg] a]nfdf gubdf kl/)Ft ug{ ;lsb}g . To;y{ o;nfO{ current asset
af^ #^FPkl% quick current assest aGb% o;nfO{ acid test ratio klg elgG% of] rflx quick assest /
current liabilities aLrsf] u)FtLo ;DaGw xf] . t"ngfTds cfwf/ eGbf &"nf] quick ratio n] ;:+yfsf]
t/ntf

a(L

ePsf]

b]vfp%

h;n]

ubf{

;fx"

jf

C)Fbftfsf]

b[li^sf])fn]

ltgLx?sf] dgdf ;"/Iffsf] efj a(fp% . / ;:+ yfsf] ljZjf;gLotfdf a[l$

x]bf{

&"nf]

quick

ratio

n]

ub{% eg] ;fgf] ratio n]

credit rating df k|lts"n c;/ kfb{% t/ Joj:yfkgsf] kIFaf^ x]bf{ &"nf] cg"kftn] unprofitable ;Dkltdf
a(L nufgL eO/x]sf] b]lvG% .
Quick Assets
b. Quick Ratio = Current Liabilities
;rf+ng :j;IFdtf -Operating Self Sufficiency_
n#" ljt ;:+yfn] ljQLo ;] jf k|bfg ug{ sd{rf/L vr{, k|zf;lgs vr{, ljQLo vr{ -shf{ lnPsf]df Aofh
/ lgIF]kdf Aofh_ cflb sdfP/ wfGg ;Sg] x" g"k%{ . olt dfq x} g shf{ nufgL u/]kl% To;sf] s]xL
lx;f shf{ hf]lvd sf]ifdf klg /fVg" k%{ . oL ;Dk")F{ vr{ wfGg ;lsg] l:yltnfO{ ;rf+ng :j;IFdtf Operating Self Sufficiency_ elgG% .
;rf+ng :jIFdtf = s"n cfDbfgL
;rf+ng vr{ +ljQLo vr{
;rf+ng ;IFdtf k|fKt u/]sf] ;:+yfsf] ;+:yfnfO{ klg d"b|f :lkmltn] &"nf] c;/ kf/]sf] x"G% . olb b]zdf
tLj| d"b|f :lkmlt a(bf] % eg] d"b|fsf] cjd"Nojg eO{

x|f; cfp% h;n] ubf{ nufgLdf ;+s"rg

cfp% .
ljQLo :j;IFdtf= s"n cfDbfgL
;rf+ng vr{ +ljQLo vr{+cjd"Nojg vr{
clwsfz+ n#" shf{ sfo{qmdn] ;x"lnotk")F{ shf{ pkof]u u/]sf] x"G%g h"g ls ;w}+ pknAw x"g ;Sb}g .
olb ;:+yfnfO{ o:tf] b/sf] shf{ pknAw gePdf afhf/ b/sf] shf{ pkof]u ug]{ afWotf cfp% To;}n]
;:+yfn] of] vr{ klg wfGg ;Sof] eg] bL#{sflng ljQLo ;IFdtf xfl;n u/]sf] dflgG% . of] ;IFdtf :t/
dfkgsf] nflu lgDg ;"q k|of]u ug]{ ul/G% .

bL#{sflng ljQLo ;IFdtf =

s"n cfDbfgL

99

;rf+ng vr{ +ljQLo vr{+cjd"Nojg vr{ cg"bfg ;dfof]hg

s]xL dxTjk")F{ Ratio x?

1.Current repayment rate: Ratio of principal recovered (net of pre-payments) to the principal due for the
last one year.
2. Portfolio at risk (PAR 30): Ratio of the principal balance outstanding on all loans with over dues greater
than or equal to 30 days to the total loans outstanding on a given date.
3. Yield on portfolio: Income derived from microfinance portfolio (interest, fee, penalties) divided by the
average loan portfolio for the year.
4. Financial cost ratio: Total interest expense for the year divided by the average portfolio.
5. Loan loss provisioning ratio: Total loan loss provisioning expense for the year divided by the
average portfolio.
6. Operating expense ratio: Ratio of salaries, travel, administrative costs and depreciation expenses to the
average loan portfolio.
7. Net operating margin: Difference of (yield on portfolio+ yield on other income) and (financial cost
ratio+ loan loss provisioning + interest loss provisioning) also known as spread on portfolio
8. Average loan portfolio: Average loan outstanding for the year computed on a monthly basis.
9. Average total assets: Average total assets for the year calculated on an annual basis.
10. Operational Self-Sufficiency: Ratio of total income to total costs for the year.
11. Risk weighted capital adequacy ratio: Ratio of net worth to risk weighted assets Risk weights: 100%
for all assets except: fixed assets 50%, deposits with banks and cash 0%.
12. Return on assets: Ratio of operational income/(loss) to average total assets
13. Return on equity: Ratio of operational income/(loss) to average net worth

gub k|jfx

s"g} Joj;fosf] jf:tljs cj:yf ;DalGwt ljleGg kIFx? a" \g rflx /x]sf] x"G%g . oxL

p@]Zo k"lt{sf] nfe k|To]s

jif{ sDkgLn] cfkm\gf] oyf{t cfly{s

l:ylt lNsg] u/L cfly{s

ljj/)Fx?

jf;nft / gfkmf gf]S;fg vftf ;fj{hlgs ug]{ ub{% . jf;nftn] Joj;fosf] ;Dklt / bfloTj k|:t"t
ub{% . eg] gfkmf
Ps

gf]S;fg vftf kmd{sf] gfkmf jf gf]S;fgsf] l:ylt b]vfp% . t/ oL ljj/)Fx?n]

lglZrt cjwL aLrdf s] slt sf/f]af/

eof] cyf{ t gubsf] k|efj s] slt s;/L eof] eGg]

b]vfpb}g . To:t} cfo ljj/)Fdf klg sltko o;tf vr{x? ;dfj]; x"G%g . h"g vr{ t b]vfOPsf] x"G%
t/

To; ;DalGw

s"g}

gub

k|jfx ePsf] x"b}+g To:t} sltko cfDbfgL x"G%

h" g gub

?kdf k|fKt

eO{;s]sf] x"b}+g . To;}n] oL ;a} s"/fx?sf] laZn]if)f u/L af:tljs gub k| jfx slt eof] hGgsf] nflu

100

gub k|jfx ljZn]if)F u/L k|ltj]b g tof/ ul/G% . cyf{t o;n] b"O{ jf;nftsf] aLrdf gubdf ePsf]
k|ltj]bgnfO{ k|:t"t ub{% . csf]{ zAbdf o;n] b"O{ gub >f] t / k|of]u sf] ljZn]if)f ub{% .
gub k|jfxsf] Sources & Uses lgDgfg";f/ x"g;Sb% .
Sources of Cash
1.
2.
3.
4.

The profitable operation of the firm.

Decrease in any liabilities (except cash).
Increase in any liabilities &
Sale proceeds from an ordinary or preference share issue .

Uses of cash
1. Loss from operation .
2. Increase in any (except cash)
3. Decrease in any liabilities .
4. Redemption of redeemable preference share and
5. Cash dividends
6.
Cash from operation:- gub k|jfx ljZn]if)f ubf{ Joj;fo ;+rfngaf^ s] slt gub Joj;fodf
lelqof] / s] slt gub Joj;foaf^ aflxl/of] eGg] s"/fsf] olsg ug"{kb{% . x"g t gfkmf gf]S;fg
vftfn] klg b]vfPsf] x"G% t/ klg To;df sltko zLif{sx? gub k|jflxt gx" g] lsl;dsf] x"G%g .
h:t} x|f; vr{, pwf/f] vr{, pwf/f] lalqm tyf pwf/f] vl/b cflb . t;{y o:tf ;a} u}x| gub
k|jflxt sf/f]af/x?sf] ;dfof]hg u/L To; cjwLdf Joj;flos ;r+fngaf^ vf; gub s] slt eof]
eg] ktf nufpg kb{% . o;sf] u)Fgf Net profit af^ z"? eO{ ul/G% . h"g lgDg tflnsf cg";f/
lgsflnG% .
Net profit
Add : Depreciation

+++

Amortization the in tan giblet assets

+++

Loss on sale of any assets

+++

Decrease in debtors stock

+++

Prepaid expenses accrued incomes

+++

Increase in creditors out

Standing expenses tan
Liabilities, income in advance

+++

Less :
Gain on sale of an assets

+++

Increase in debtors stock

101

Prepaid expenses, accrued incomes

pk/f]Stfg";f/ s"g} lglZrt cjlwdf ePsf] ;+rfngaf^ kQf nufP kl% ;a{ gubsf] >f]t / k}of]ux?sf]
Pp^f laj/)f - schedule of Cash Flow _ tof/ kfl/G% h;sf] z"?jft gubsf] z"? df}H bftaf^ ul/G%
o;nfO{ lgDg gubsf] pbfx/)faf^ k|i^ kfl/Psf] % .
Internal Check: - cfGt/Ls hf+r k|)FFnL sfo{ ljefhgsf] l;$fGtdf cfwfl/t % . o; k|)FFnL cg";f/
Pp^f sd{rf/LnfO{ dfq} sfdsf] lhDd]jf/L lbOb}g . Pp^F sfo{nfO{ ;Dkfbg ug{ ljleGg JolStx?nfO{
lhDd]jf/L lbOg% . h;n] ubf{ Pp^f sd{rf/Ln] cfkm\gf] lhDd]jf/L k"/f ug]{ s|ddf csf]{ csf]{ sd{rf/Ln]
u/]sf] sfdnfO{ PStf kl/IFG ul/G% .
Internal Control :- cfly{s ;:+yf ;+u ;DalGwt tyf cGo s"g} k|sf/sf] lgoGq)fnfO{ cfGtl/s lgoGq)F
elgG% . o; cGt{ut lg/IF)F, cgGtl/s n]vfkl/IF)F tyf lgoGq)Fsf sfo{x? ;dfj]z ul/Psf] x"G% .
cfGtl/s lgoGq)F Pp^f o:tf] k|lqmof xf] h;df Ps sd{rf/Lsf] sfo{ csf]{ sd{rf/L f/f :;jtGq ?kdf
cfkm\gf] sfo{ ug{ x"g] ub{% .
Advantegs of intenal control:1. Joj;fosf ;Dkltx?sf] lxgf ldgf Pjd\ cfsl:ds rf]/L, b"#{^gf cflbaf^ ;"/lIFt /fV% .
2. Joj:yfkn] lgwf{/)F u/]sf] p@]Zo lgltx? k")F{ ?kdf k|fKt ug{ jf nfe ug{ ;xof]u ug{ .
3. cfGtl/s lgoGq)fsf dfWodaf^ lx;falstfasf] z"$ tf n]vf kl/IF)F sfo{nfO{ ;/n Pjd\ ;xh
agfpg .
4. Joj;flos ;:+yfx?sf] ljQLo ljj/)F Pjd\ lx;fa lstfax?sf] ljZjf;lgotf a[l$ ug"{ .
5. sd{rf/Lx?sf] O{R%F Pjd\ k|s[ltnfO{ lgoldt u/L a}!flgs tl/sfaf^ sd{rf/Lx?sf] sfo{ ljefhg
Joj;fosf b}lgs sfo{x?nfO{ a(L k|efjsf/L agfpg .
6. cfGtl/s lgoGq)Fn] z"$ / ;xL ;"rgfx? Jo;fyksnfO{ k|bfg ug][ x"gfn] plrt Joj:yflksf
of]hgf agfO To;sf] k|efjsf/L sfo{fGq)F ug{ .
7. cfGtl/s lgoGq)F sf dfWodaf^ sd{rf/Lx/nfO{ g}lts bjfa lbgsf nflu .
Objective of internal check
1. cfGtls hf+r b}lgs ?kdf ePs} ;dodf x"g]x"gfn] o;n] n]vf kl/IF)F sfo{ / k|ltj]bg tof/ kfg{
o;n] ;lhnf] agfp% .
2. n]vfkl/IFsn] hf+r ug]{ n]vfkfnsf] sfo{ bIFtfsf] af/]df l6kf]6 lbg ;lhnf] x"G% .
3. n]vfkl/IFsnfO{ p;sf] sfo{ ;Dkfbg ;DaGwdf tflnd lbg nflu klg o;tf sfuhft dxTjk"{)F
x"G% .
4. cfGtl/s lgoGq)Fdf eP u/]sf] sdhf]/lx? ktf nufO{ ;Nnfx Pjd\ ;"fj k|;t"t ug{sf nflu
of]hgf tof/ ug{ To:tf sfo{kqx? cfjZos x"G% .
5. eljiodf ul/g] n]vfkl/IF)FnfO{ e/kbf]{ tl/sfaf^ n}hfgsf] nflu klg sfo{ kqx? cfjZos
/xG%g .

-s_

sfo{

ljefhg

-Division of work_M-

cfGtl/s

hf+r

k|efjsf/L

agfpg

sd{rf/Lx?nfO{

a}!flgs

tl/sfn] sfo{sf] ljefhg ug"{ kb{% h:t} ;dfg vl/b ug]{ lhDd]jf/L Pp^f sd{rf/LnfO{ lbPsf] % eg]
e"Stfg csf]{ sd{rf/LaF^ x"g"kb{% .

102

-v_ hf+rsf] kl/IF)F -Provision of check_M- sd{rf/Laf^ ePsf sfo{x?nfO{ cGo sd{rf/Laf^ :jtM hf+r
kl/kf^Lsf] Joj:yf ldnfpg" kb{% . h:t} sd{rf/Lx?nfO{ ;do ;dodf ;?jf, Psn] u/]sf] sfd csf]{af^
kl/IF)F u/fpg ;lsG% .
-u_ ;o+Gqsf] k|of]u -Use of device_M- cfhsf] cfw"lgs o"udf ljleGg sfo{sf] nflu ljleGg ;o+Gqx?sf]
k|of]u ug{ ;lsG% h;n] ubf{ hf+rnfO{ ;/n x"G% .
-#_ :jtM ;Gt"n g k|)FFnL -Self balancing system_M- :jtM ;Gt"ng vftfx/sf] k|of]uaf^ cfGt/Ls hf+r
ug{ ;lsG% .
-_ sfo{sf] kl/jt{g -Change of work_M- Pp^} sd{rf/lnfO{ Pp^} sfddf nfdf] ;do ;Dd g/fvL
pgLx?sf] sfo{ kl/jt{g ug]{ k$tLsf] ljsfz u/LPdf :jtm csf]{ df{rf/Lsf] sfd kl/IF)F x"g hfG% .
-r_ lgoGq)f -Control_M- a(L cfly{s lxgf ldgf x"g ;Sg] sfo{nfO{ k|efjsf/L agfpg ;lsg% .
Advantages of internal check
-s_ n]vfkl/IFsnfO{ kmfObfhgs
-v_ jofkf/lsf nflu kmfO{bfhgs
-u_ Joj;fosf nflu kmfO{bfhgs
Diffrence between internal check & internal audit :- cfGt/Ls hf+r / cfGt/Ls n]vfkl/IF)F b"a}sf]
p@]Zo Joj;fodf eP u/]sf] sdL sdhf]/Lx? jtf nufpg" Pjd\ To:tf uNtlx?df sdl Nofpg" xf] tf
klg logLx?sf] ks[lt, k|lqmof cflbsf] cfwf/df km/s b]vfpg ;ldG%, h"g lgDg k|sf/sf %g\ .
1. cfGt/Ls hf+r Pp^f sd{rf/Ln] sfo{ ;Dkbfg u/]sf n]vf ;DalGw sfo{x? h:t} hg/n tof/ ug][
k|ljli^ ug]{ cflb sfo{ csf]{ sd{rf/Lf/f :jtM kl/IF)F ul/G% eg] cfGt/Lsn]vfkl/IF)F Pp^F sfo{
l;WofO{ ;s]kl% To;df eP u/sf] sdhf]/Lx? ktf nufO{ csf]{ f/ ul/G% .
2. cfGt/ls hf+rdf sd{rf/Lx?sf] o:tf] tl/sfaf^ sfo{ ljefhg ul/Psf] x"G% ls uNtL, %nsk^ x"g]
;Defjgf sd x"G% . t/ cfGt/ls n]vfkl/IF)F klxnf eO{;s]sf] uNtL tyf %nsk^x? kQf nufO{G%
.
3. cfGt/Ls hf+rsf sf/)F uNtLx? %}g eGg] k|Tofe"tL lbg ;lsb}g t/ cfGt/Ls n]vfkl/IF)F kZrft
uNtL, %nsk^ x"g] ;Defjgf sd x"G% .
4. cfGt/Ls hf+rsf] sfo{ IF]q lj:t[ t /xG% . o;df lx;fa lstfa /fVg] Pjd\ hf+r ug]{ x"g] sfd
ul/G% eg] cfGt/Ls n]vfkl/If)fn] lxfa lstfasf] kl/IF)F ug]{ sfo{ dfq x"G% .
5. cfGt/Ls hf+rsf] nflu %"^} sd{rf/L lgo"St ul/b}g eO{/fv]sf] sd{rf/L af^ x"G% . t/ cfGt/Ls
n]vfkl/IF)fsf nflu %"^} sd[rf/L lgo"St ul/G% h;nfO{ cfGt/Ls n]vfkl/IFs elgG% .
6. cfGt/Ls hf+r k$ltsf] p@]Zo %nsk^ Pjd\ uNtL x"g glbg jf sd ug"{ xf] eg] cfGt/Ls
n]vfkl/IF)F p@]Zo eO{;s]sf] uNtL Pjd\, %nsk^x? kQf nufpg" xf] .
7. cfGt/Ls hf+r lg/Gt/ rln/xg] Ps Joj;flos sfo{sf] Ps cleGg c+u xf] eg] cfGt/Ls
n]vfkl/IF)F Pp^f %"^} ;dodf ul/g] sfo{ xf] .

103

# sfo{ s"zntf -Efficiency_M1.

2.
3.
4.

k|lt lkmN* ;xfos C)fL ;+Vof

k|lt lkmN* ;xfos shf{ p&fpg af+sL
;+rfng sfo{ ;+rfng cg"kft
k|lt OsfO shf{ vr{ = s"n ;+rfng vr{
s"n shf{ ljt/)F

5 k|lt shf{ nfutM s"n ;+rfng vr{

s"n shf{ ;+Vof
# ;+:yfut ;Ifdtfsf afws tTjx?M
1= hg#gTj
2= cfwf/lznfsf] lasf;sf] cefj
3= C)fL ;b\:osf] u")f:t/
4= ;]jsf] u")f:t/
5= ;+:yfx? aLr c:j:Yo k|lt:kwf{

gub k|jfx : s"g} klg ;:+ yf leq gub cfpg] / ;:+yfaf^ gub aflx/ hfg] k|lqmofnfO{ gub k|jfx Cash Flow_ elgG% . ;:+yf leq o;/L gub cfpg] / hfg] k|lqmofdf h"g gub kl/df)fsf] art x"G%,
To;nfO{ v"b gub - Net Cash Flow elgG% . v"b gub k|jfx eg]sf] ;:+yfn] s"g} sfd u/] jfkt kfpg]
gubL cfo -Cash Revenues_ h;nfO{ Cash inflow elgG% . To:t} Cash Expenses nfO{ Cash Out
Flow elgG% . ;+If]kdf Cash Flow eGgfn] gubsf] cfGtl/s / afXo k|jfxsf] leGgtf g} v"b gub k|jfx
xf] .
gub kl/rfng tyf Joj:yfkg (Cash Transaction & Management)
gub sf/f]af/ a}+ssf] cToGt dxTjk')f{, ;Dj]b gzLn / hf]lvt k')f{ sfo{ xf] . ljz] if
sf/f]af/df k|ToIf ?kn] ;+nUg x'g] sd{rf/Lx? o; af/]df a(L ;hutf ckgfpg' kg]{ x'G% .

u/L

gub

gubsf] sf/f]af/ ;+rfng ubf{ ;a} sf/f]af/ lnlvt ug]{ / n]gb]g ubf{ klg lnlvt ?kd} ug'{ lxts/
x'G% . o;f] ugf{n] b]vfkg{ ;Sg] w]/} ;d:ofx?sf] lg/fs/)f x' g ;S% . gub Joj:yfkg sfo{ n]vfkfnsf]
k|d'v sfo{ xf] . sfp)^/ tyf cGo sfo{ ;+rfngsf] nflu slxn] slt /sdsf] h?/t k%{ / Tof] s;/L
Joj:yf ug{ ;lsG% eGg] af/] n]vfkfnn] cg'dfg ug'{ kb{% . of] cg'dfg b}lgs sf/f]af/sf] l:ylt
cjnf]sg u/]/ ug{ ;lsG% .
1= gub kl/rfngM a}+sdf gub ;+rfngdf lgDg cj:yfx?df /x]sf] x'G% .
s= r]s e'QmfgL tyf cGo sf/f]af/sf nflu ('s'^Laf^ lems]sf] /sd .
v= vftfjfnfx?n] hDdf ug{ NofPsf] /sd .
u= shf{ c;'nLsf] nflu k|fKt /sd .

104

#= Jofh c;'nLsf] nflu k|fKt /sd .

cGo ljn e'QmfgLsf] nflu Joj:yf ul/Psf] /sd .
r= C)f nufgL tyf cGo ljljw sfo{sf] nflu k|fKt /sd .
gub e"StfgL tyf hDdfsf] b[li^af^ 2 lsl;dsf sfpG^/ sf/f]af/ x"g]%, tL 2 sfpG^/ sf/f]af/
Ps}hgf jf PseGbf a(L sd{rf/Ln] ug{ ;Sg]% g . Pshgfn] dfq} sfpG^/ sf/f]af/ ;Dxfn]sf]
cj:yfdf klg e"StfgL / bflvnfsf] :ki^ clen]v /fVg" kb{% .

105

efu-3

106

bf]>f] k|Zgkq
P]lss lgod lx;fa
k|= /fdn] Pp^f sfd 20 lbgdf / Zofdn] 30 lbgdf ug{ ;Sb%g . /fd PSn}n] 8 lbg ;Dd sfd
u/]kl% %f]*]%g\ eg] Zofd PSn}n] af+sLsfd slt lbgdf ug{ ;S%g\ .

p= /fdn] 20 lbgdf 1 sfd ug{ ;S%g

1
ug{ ;S%g
20

/fdn] 1 lbgdf

/fdn] 8 lbgdf

af+sL sfd = 1 -

1
X 8 sfd ug{ ;S%g
20
2
5
2
3
52
=
=
5
5
5

Zofdn] 1 sfd ug{ 30 lbg nfU%

Zofdn]

3
3
sfd ug{ 30X
lbgdf ub{%g\
5
5

= 18 lbg -pQ/_

k|= s"g} sfd ug{ P nfO{ Q sf] bf]Aa/ / R sf] t]Aa/ ;do nfU% . ;a} ldnL ;f] sfd ubf{
ltgLx?nfO{ 6 lbg nfUof] eg] PSnfPSn} ubf{ slt lbg nfUG% .

dfgf}+ P n] s"g} sfd x lbgdf u%{ .

p=

k|Zgfg";f/, Q n] ToxL sfd

X
2

P n] X

lbgdf 1 sfd u%{ .

P n] 1

lbgdf

lbgdf / R n] ToxL sfd

X
3

lbgdf u%{

1
sfd u%{ .
X
107

X
lbgdf 1 sfd u%{ .
2
2
Q n] 1 lbgdf
sfd u%{ .
X
X
R n]
lbgdf 1 sfd u%{ .
3
3
R n] 1 lbgdf
sfd u%{ .
X
1 2 3
P+Q+R ldn]/ 1 lbgdf (
+
+
)
X X X
1 2 3
=(
) sfd u%{ .
X

Q n]

6
X

sfd u%{

P+Q+R ldn]/ 6 lbgdf 1 sfd u%{ .

P+Q+R ldn]/ 1 lbgdf

k|Zgfg";f/,

1
sfd u%{ .
6

6 1
=
X=36
X 6

P n] 1 sfd ug{ 36 lbg nufp+%

Q n] ToxL sfd ug{ 18 lbg nufp+%

pQ/

R n] ToxL sfd ug{ 12 lbg nufp+%

gfkmfgf]S;fgM
k|= Pp^f Aofkfl/n] cfkm\gf] ;fdfgsf] d'No qmod'No eGbf 20 % a(L sfod u%{ t/ k|To]s j:t"sf]
dflgPsf] d'Noaf^ 10% %"^ lbP/ laqmL u%{ eg] slt k|ltzt gfkmf ub{% ?
pQ/M
;fdfgsf] d'No

=?=X dfgf}+

Aofkfl/n] /fv]sf] qm=d'= = ?=(X+Xsf] 20%)

=?=-X+X*

20
X
6X
)=?=(X+
)=?=
100
5
5

108

=?=

Aofkf/Ln] lbPsf] %"^

Jofkf/Lsf] ljs|o d'No = ?=

6X
6X 10
3X
sf] 10%=?=
*
=?=
5
5 100
25

6X
5

30 X 3 X
3X
=
25
25

gfkmf %"^ kl%sf] ljs|o d"No s|o d"No = ?

27 X
25

% gf]S;fg = -jf:tljs gfkmf X 100_/ s|o d"No = -

- X = ?=

2X
25

27 X
25

2X
25

X 100_ / X %

2 X *100
% = 8% -pQ/_
25 * X

k|= 20 k|l tzt #F^Fdf a]lrPsf] ;fdfgnfO{ ?=50 al(df a]Rg ;lsPsf] eP 5 % gfkmf x"g] lyof]
eg] j:t"sf] s|o d"No slt xf]nf <
pQ/M
qmod'No =?=X-dfgf}+_
laqmod'No

= ?=-X-Xsf] 20%) =?=(X-X*

= ?= (x-

ca, lj=d'

km]/L, lj=d' =

=?=(

20
)
100

X
4X
) = ?=
5
5

4X
+50)
5

=X+X sf] 5%= (X-X*

=(X+

5
)
100

X
21X
_ = ?=
20
20

zt{ cg";f/

109

21X
20

or,

4X
5

21X 16 X
20

or, X =

+ 50 or,

= 50

21X
20

or,

4X
5

= 50

5X = 50*20

50 * 20
= ?=200
5

;fdfgsf] s|od"No X = ?=200 -pQ/_

;lds/)f
k|= afa"sf] clxn]sf] pd]/ %f]/fsf] pd]/sf] b"O { u")ff % . 16 jif{ cl# afa"sf] pd]/ %f]/fsf] pd]/ eGbf
tLg u")ff lyof] eg] clxn] afa" / %f]/fsf] pd]/ slt-slt jif{ x"g"k%{ <
pQ/M dfgf} clxn]sf] afa"sf] pd]/ = X jif{
/ clxn]sf] %f]/fsf] pd]/ = Y jif{
X = 2y (i)
k"gM k|Zgfg";f/ 16 jif{ cl# afa"sf] pd]/ jif{ -X-16_ / %f]/fsf] pd]/ jif{ (y-16) x"G%g .
16 jif{ cl# afa" / %f]/f aLrsf] pd]/sf] ;DaGwM
X-16 = 3(y-16) or, X-16 = 3y-48
or, X-3y = -48+16
or, X-3y = -32 .. (ii)
;dL= (ii) df x sf] dfg /fVbf
X-3Y = -32
or 2y-3y = -32

or, -y = -32

Y= 32 jif{
y sf] dfg ;dL= (i) df /fVbf
X = 2y

110

or, X = 2*32 = 64 jif{

rs|Lo Aofh
s"g} d"nwg (Principal) sf] Aofh k|To]s jif{ jf lglZrt ;dokl% kfpg] JofhnfO{ d'nwgdf hf]*]/ h"g
Jofh lgsflnG% To;nfO{ ld> Jofh (Compound Interest) elgG% .
;'q
;f+jf = P, Jofh b/ = R%, ;do = T jif{, rs|Lo Jofh = I, ld>wg = A

klxnf] jif{sf] nflu

I=

RPT
100

or, I =

A=P+I=P+

RPI
100

or, I =

RP
100

RP
R
=P 1+
100
100

k|= ?= 450 rf/ jif{df ?= 540 x"G% eg] Toltg} Jofhb/df slt /sd kf+r jif{df ?=637.50 x"G% <
lx;fa u/]/ b]vfpg"xf]; .
pQ/M
;f+jf (P) = 450 ,
Jofh (I) = <

;do (T) = 4 jif{ ,

ld>wg (A) = 540

, Jofh b/ (R) = <

I=AP
= 540-450 = ?= 90
;"qfg";f/
I=

R=

RPT
100

, or, 100I = P X T X R

100 * I
100 * 90
=
= 5%
P *T
450 * 4

Now

111

R = 5% ,

T = 5 years ,

A = 637.50 ,

P = ?, I = ?

Assume P = X
According to formula

RPT
100

I=

X=

, or 100 I = P * T * R, or 100 I = X * T * R

100 * I
100 * I
, or =
, or = 4 I
T *R
5*5

Now
A = P + I, or P = A I
4 I = 637.50 I
4 I + I = 637.5
I = (637.5)/5, then I = 127.5

and putting the value of I

A = P + I, or P = A I
=

637.5 127.5

P = 510 (Ans)

lgDg sf/]faf/sf] ef}r/ tof/ ug"{xf]; .

1. /fdn] ?=50,000. nufgL u/L 2066 df# 1 ut] Joj;fo ;"? u/] .
2. lghn] 2066 df# 4 ut] xl/;+u ?=10000. dfn ;dfg c#f/f]df vl/b u/] .
3. lghn] Zofd ;Knfo{;nfO{ 2066 df# 5 ut] ?=2000. sf] ;dfg pWff/]fdf lalQm u/] .
4. 2066 df# 7 ut] ABC a}+sdf ? 2000. hDdf u/L vftf vf]n] .
5. 2066 df# 15 ut] sd{rf/L /fd s[i)f yfkfnfO{ ?=5000 tna k]lZs lbP .
ldlt 2066 df# 1
laa/)F
gub

*]

qm]
50000

112

nufgL -k"+hL_

5000
50000

5000

/fdf/f ?=50,000. nufgL u/]/ Joj;fo ;"? ul/Psf] .

ldlt 2066 df# 4
laa/)F

*]

dfn ;dfg

qm]
10000

x/L -e"QmfgL lbg" kg]{ lx;fj_

10000
10000

10000

x/L;+u ?=10,000. dfn ;dfg pwf/f]df vl/b ul/Psf] .

ldlt 2066 df# 5
laa/)F

*]

Zofd ;Knfo{;- e"QmfgL lng" kg]{ lx;fj _

2000

qm]

dfn ;dfg

2000
2000

2000

Zof ;Knfo{;nfO{ ?=2000. sf] ;dfg pwf/f]df lalqm ul/Psf] .

ldlt 2066 df# 7
laa/)F

*]

ABC a}+s

qm]
2000

Gub

2000
2000

2000

ABC a}+sdf ?=2000. hDdf u/L vftf vf]nLPsf] .

ldlt 2066 df# 15
laa/)F
/fd s[i)f yfkf -tnj k]lZs_

*]

qm]
5000

Gub

5000
5000

5000

/fd s[i)f yfkfnfO{ tnj k]lZs lbOPsf] .

tnsf laa/)Fx?af^ svu sDkgLsf] cfly{s aif{ 206566 sf] gfkmf gf]Szfg lx;fj tyf jf;nft
tof/ ug"{xf]; .
("jfgL vr{ ?=8,000., %"^ tyf sdLzg vr{ ?= 4,000., la!fkg vr{ ?= 5,000., k"+hL ?=4,16,000.,
tnj eQf vr{ 50,000., kmlg{r/ lkmSr/ ?=20,000. Xf; hu]*f ?=2,000. Jofh vr{ ?=8,000. lalqm

113

cfDbfgL ?=2,90000.

#/

ef*f vr{ ?=20,000., cGo sdLzg cfDbfgL

?=2000.

;fx" ?=30,000.

kfpg" kg]{ lx;fj ?=8000., clu|d e"QmfgL lk|ldod ?=2000. clu|d tnj e"QmfgL ?=5,000., ltg{ af+sL
?=10,000. e"QmfgL lbg af+sL Hofnf ?=5000. gub tyf a}+s df}Hbft ?=25000., ejg tyf hUuf
?=6,00,000.
gfkmfgf]Szfg lx;fj
laa/)F

*]= /sd

qm]= /sd

("jfgL vr{

8000

lalqm cfDbfgL

%"^ tyf sdLzg vr{

4000

cGo sdLzg cfDbfgL

la!fkg vr{

5000

tnj eQf vr{

290000
2000

50000

Jofh vr{

8000

#/ ef*f vr{

20000

Gfkmf

197000
292000

292000

jf;nft
bfloTj

/sd

k""hL

416000

Xf; hu]*f

2000

;DktL

/sd

gub tyf a}+s df}Hbft

25000

kmlg{r/ lkmSr/

20000

;fx"

30000

kfpg" kg]{ lx;fj

8000

ltg{af+sL
ltg{af+sL
Hofnf

10000

clu|d e"QmfgL lk|ldod

2000

clu|d e"QmfgL tnj

5000

gfkmf

5000
197000
660000

ejg tyf hUuf

600000
660000

dfl;s k|lta]bg
dfl;s k|ltj]bg Report s"g} klg ljifosf] lgl/If)f u/L To;sf] af/]df cWoog dgg u/L k|:t"t ug]{ kmf^jf/LnfO{
a"fp% eg] oxf sfo{fno Joj:yfkgdf dfl;s k|ltj]bg eg]sf] s"g} klg sfo{fnosf] dlxgf e/Ldf eP u/]sf] sfdsf]
k|utL ljj/)F xf] . h;af^ Tof] ;:+yf jf sfo{fnosf] lgb]{lzt nIo cg";f/ sfd k"/f ePsf] % ls %}g eGg] s"/f
k|i^ x"G% . ;fwf/)Ftof dfl;s k|ltj]bgdf dlxgf el/sf sfd sfo{jfxLsf] ;Dk")F ult ljwLx? k|:^ ?kdf v"nfO{G%
.To;}n] of] dlxgf e/Lsf] k"){F lja]rgfTds ljj/)f klg xf] . dfl;s kltj]bg tkl;nsf p@]Zox?sf nflu ul/G% .
1.
2.
3.

cfkm"n] u/sf] sfdsf] cyf{t hfgsf/L / kl/)ffd ;DalGw clwsf/L jf kIfnfO{ lbg .
sfo{fnosf] lglt lgwf{/g, lg)f{o ug[df ;xof]u ug]{ .
sfo{fnosf] p@]Zo k"/f ePsf] % jf %}g, sfo{nosf]

114

efu-4

115

hfgL /fVg'kg]{ s'/fx? M

-1_

n#'ljQ ;]jf cGt{ut s] s] kb{%g <

-s_ n#'shf{ -v_ art -u_ n#'ladf -#_ ljk|]if)f

-2_
g]kfn /fi^ a}+ssf] :yfkgf slxn] ePsf] xf] <
la=;=2013 a}zfv 14 ut] .
-3_
lgw{g pTyfg a}+s lnld^]*sf] :yfkgf slxn] ePsf] xf] <
la=;=2055 sflt{ s 12 ut]
-4_
g]kfn /fi^ a}+ssf k|y d ue{g / sf] x'g <
lxdfno zDz]/ ha/f
-5_
n#'ljQ a}+sn] s'g sf/f]jf/ ub}{g ?
Pn=;L=
-6_
g]kfnsf] df}lb|s lglt s;n] lgwf{/)f u%{ ?
g]kfn /fi^ a}+sn] .
-7_
g]kfndf xfn sltj^f n#'ljQ a}+sx? %g\ ?
15 j^f
-8_
g]kfn /fi^ a}+s :yfkgf x'g' k"j{ d'b|fsf] lg:sfzg ;DalGw sfd s;n] ub{Yof] ?
^S;f/ ljefu
-9_
g]kfnsf] k|l;$ dgsfdgf dlGb/ s'g lhNnfdf kb{% ?
uf]/vf lhNnf
-10_
g]kfnsf] u(LdfO{ dlGb/ s'g lhNnfdf kb{% ?
af/f lhNnf
-11_
xfn g]kfnsf] zf;g Aoj:yf s'g ;+lawfg cg';f/ ;+rflnt % ?
cGtl/d ;+lawfg 2063 cg';f/
-12_
g]kfnsf] /fli^o ufgsf /rlotf sf] x'g ?
Aofs'n dfO{nf .
-13_
g]kfnsf] /fi^klt ejgnfO{ lztnlgjf; elgG% eg] pk-/fi^klt ejgnfO{ s] elgG% ?
axfb'/ ejg
-14_
g]kfnsf s'g b'O{ jf^ gbLx? Pp^} gfdaf^ b'O{ If]qdf aUb%g ?
/fKtL gbL
-15_
;+o'St /fi^ ;+#sf xfnsf dxf;lrasf] gfd s] xf] ?
jfgls d'g, blIf)f sf]l/of
-16_
g]kfndf xfn k|rlnt sfuhL gf]^x?sf] Ps Ps k|ltsf] of]ukmn slt x'G% ?
?=1,963.
-17_
g]kfndf sfuhL gf]^sf] lgisfzg slxn] b]vL z'? eof] ?
la=;= 2002 ;fn b]vL
-18_
If]qkmnsf] cfwf/df g]kfnsf] ;a}eGbf &"nf] lhNnf s'g xf] ?
*f]Nkf
-19_
g]kfnsf] t/fO{nfO{ g%'g] ;a}eGbf &"nf] c+rn s'g xf] ?
s)ff{nL c~rn
20=
k|l;$ :ju{$f/L dlGb/ s'g lhNnfdf kb{% ?
Ko"&fg
21=
g]kfndf ah]^sf] z'?jft slxn] b]vL ePsf] xf] ?
la=;=2008 ;fn

116

22=
23=

24=
25=
26=
27=
28=
29=
30=
31=
32=
33=
34=
35=
36=
37=

38=

39=

40=

g]kfnssf] klxnf] ah]^ k|:t't ug]{ cy{dGqL sf] x'g ?

z'j{)f zDz]/
g]kfnsf] ;a} eGbf sd hg;+Vof ePsf] lhNnf s'g xf] ?
dgf
sfqm] ljxf/ s'g lhNnf kb{% ?
;'v]{t
a'na'n tfn s'g lhNnfdf kb{% ?
;'v]{t
C)fdf]If bx s'g lhNnfdf /x]sf] % ?
d'u' lhNnf
dft{*L s'g c~rndf k%{ ?
;]tL c~rn
:ofhf lhNnfsf] ;b/d'sfd sxf kb{% ?
k'tnLahf/
eujfg uf} td a'$sf] cfdfsf] gfd s] xf] ?
dfofb]aL
lxdfnoaf^ d"n ePsf] gbL s'g xf] ?
afUdtL
ef/t / lrg b'j}nfO{ %'g] lhNnf s'g xf] ?
tfKn]h'
;a} eGbf sd kfgL kg]{ lhNnf s'g xf] ?
d':tf
lgw{g pTyfg a}+s lnld^]* s'g P]g cGtu{t ;+rflnt % ?
a}+s tyf ljlQo ;+:yf ;DaGwL P]g 2063
lgw{g pTyfg a}+s lnld^]*sf ;+rfns ;ldltsf cWoIf sf] x'g ?
*f=u)f]z axfb'/ yfkf
n#'ljQsf hGdbftf eg]/ s;nfO{ lrlgG% ?
k|f]=*f=df]xDb o'g';, a+unfb]z
lgw{g pTyfg a}+s s'g ju{sf] a}+s xf] ?
# ju{sf] a}+s
lhNnf ;b/d'sfd M
af=====r}gk'/
c%fd=====d+ un;]g
s}nfnL=====wgu(L
/f]Nkf======lnjf
sflnsf]^===dfGdf
21cf}+ ztfAbLsf] bf;tf cGTosf] nfuL n*g] lx/f] eg]/ cd]/LsL ;/sf/n] ;Ddflgt ug]{ g]kfnL
r]nL sf] x'g ?
rl/dfof tfdf
xfn} g]kfndf ;DkGg ljZjsk km'^an %gf]^ r/)f cGt{utsf] bf]>f] lnu v]ndf hf]*{g la?$
uf]n ul/ a/fa/sf] glthf lgsfNg] v]nf*L sf] x'g ?
e/t vjf;
cnsfobf k|d"v cf];fdf ljg nfb]g cd]l/sL ;}lgs $f/f slxn] dfl/P ?

117

41=

xfn} o'/f]k]nL d'n's gj]{df 91 hgfsf] Hofg hfg]ul/ ePsf] cf+tsf/L xdnf slxn] ePsf] lyof]
?

118

efu-5

119

Job Interview Overview

Let's face it, the questions that you're asked during an interview, and the exchange of information that takes place, is
not how we normally communicate with others. It is a structured and formal process because of the very
compressed time period in which job interviews take place.It's also a very important process to both the interviewer
and the job applicant because a very important decision takes place following an interview: whether or not to make
an offer of employment to an applicant. Overall, the entire process is suboptimal, but it's the best solution we have
right now. In the end, however, we still come to the same conclusion. Properly preparing for an interview can
maximize your chances of being offered a job.
But because of the "unnatural" way in which a job interview is conducted, interviewing is a skill that we need to
develop. The more we practice this skill outside of an actual job interview, the etter our chances of "nailing" our
responses during an interview.
Interview Preparation Steps
We've outlined six steps you should take to prepare for a job interview. Some of these steps, such as practicing
interview questions and answers, you can take immediately. For others, such as researching the company, you can
wait until you're closer to an actual interview.
Practicing Interview Questions and Answers
You don't need to wait until you have an interview scheduled to start practicing answering and asking interview
questions. We've already put together several guides in this area including:

Interview Tips
Behavioral Interviews
Interview Questions
Answering Interview Questions

In those guides, you'll find examples of interview questions as well as techniques you can use and practice.
Preparing your responses to interview questions ahead of time will help you stay relaxed when you're answering
interview questions in front of an actual interview team.
Self Assessments
Whenever you're contemplating change, it's always a good idea to step back and spend some time doing some deep
reflection. Try to objectively examine your skills and accomplishments as an employee, and see if they really match
up against your long-term career plans.
If you have a gap in a skill or knowledge area, then now is as good a time as any to close that gap. There are many
self-help and self assessment tools available in the marketplace, as well as 360 degree feedback mechanisms.
Something as simple as a Myers-Brigg type indicator can help you gain valuable insight into your makeup as a
human being and a worker.

cGt{jftf{df ;f]lwg] s]xL dxTjk')f{ k|Zgx?

tkfO{sf] gfd, &]ufgf / z}lIfs of]Uotf .

xfn tkfO{n] s] ub}{ x'g'x'G% .
tkfO{n] of] a}+sdf cfj]bg lbgsf] sf/)f <

120

a}+ssf] ;]jfdf tkfO{nfO{ ;xefuL lsg u/fpg] <

u/LaL lgjf/)fdf dlxnfx?sf] e'ldsf s] xf] <
n#'ljQsf] hGd sxf+ / slxn] eof] <
n#'ljQsf] hgssf] ?kdf s;nfO{ elgG% <
a}+sn] k|bfg ul//x]sf] shf{ art tyf cGo ;]jfx? s] s:tf %g\ tkfO{sf] gh/df To;df s] s]
;'wf/ u/L cem a(L k|efjsf/L agfpg ;lsG% <
n#'ljQ / n#'shf{df s] km/s % <
a}+ssf] nIf k|lt tkfO{sf] s] s:tf] e'ldsf /xg]% <
lgw{g pTyfg a}+ssf] :yfkgfsf] p@@]Zo s] xf] <
u/LaL lgjf/)fdf lgw{ g pTyfg a}+sn] s:tf] e'ldsf lgjf{x u/L /x]sf] % .
pTk|]/)ff eg]sf] s] xf] < lgw{g pTyfg a}+sdf o:sf] s] dxTj % .
# ju{sf] a}+sn] CRR slt k|ltzt /fVg' kg]{ x'G% .
a}+s tyf ljQLo ;+:yfx?nfO{ slt efudf jlu{s/)f ul/Psf] % <
df}lb{s gLlt s] xf[ < / o;nfO{ s;n] lgwf{/)F u%{ <
n#'ljQdf dlxnfx?nfO{ dfq k|fyldstf lbgsf] sf/)f s] xf] <
a}+s tyf ljQLo ;+:yfx?df sd{rf/L o'lgogsf] e'ldsf s] xf] <
lgw{g pTyfg a}+snfO{ gfkmfdf n}hfg s] s:tf /)fgLltx? cjnDag ug'{ k%{ .

s]xL d"Vo Terms

LLP
(Loan Loss Provision)
NPA
(Non performing loan)
PIA
(Poartfolio in arriar)
ATM
( Atometic teller machine)
CAR
( Capital Adequacy Ratio)
BD
( Board of Directors)
CEO
(Chief Executive Officer)
CGT
( Compulsory Group Training)
CMF
(Centre for Micro Finance)
FCR
(Financial Cost Ratio)
FY
(Financial Year)
GM
( General Manager)
GRT
(Group Recognition Test)
HO
(Head Office)
HR
(Human Resource)
IMF
(International Monetary Fund)
KYC
(Know Your Customer)
LLR
( Loan Loss Reserve)
M-CRIL (Micro-Credit Ratings International Ltd)
MFI
( Microfinance Institution)
MIFAN (Microfinance Association of Nepal)
NRB
(Nepal Rastra Bank)
MIS
( Management Information System)
NGO
( Non-Governmental Organisation)
OER
( Operating Expenses Ratio)
OSS
(Operational Self-Sufficiency)
PAR
(Portfolio at Risk (>=0 days))
PGT
Pre Group Training
RoA
Return on Assets
RMDC
Rural Microfinance Development Centre Limited
RoE
Return on Equity

121

SRG
Self-Reliant Groups
MSDOS Microsoft Disk Operating System
CPU
Central Processing Unit
LC
Letter of Credit
BEP
Break Even Point
www
World Wide Web
AIDS
Acquired Immune Deficiency Syndrome
IMF
International Monitory Fund
IAS
International Accounting Standard
AGM
Annual General Meeting

ldltM 206==.0==.==

>Ldfg gfoj dxfk|aGwsHo"

lgw{g pTyfg a}+s lnld^]*,
s]Gb|Lo sfof{no, e}/xjf .
ljifoM cfn]v ;DaGwdf .
dxf]bo,
pk/f]Qm ;DaGwdf, o; lgw{ g pTyfg a}+s lnld^]*n] ldlt 2068.04.18 ut] a"waf/sf] lbg lj!fkg g+ =
12068069 df 50 hgf lkmN* ;xfos kbsf] sd{rf/Lx?sf] nflu v'Nnf k|ltof]lutf cfJxfg ul/Psf]
x'b
f To; lkmN* ;xfos kbsf] nflu o;} lgj]b g cg';f/ oxf ;fd' d Ps ;Ifd pDd]bjf/ ePsf] x'b
f
lgj]bg k]z u/]sLu/]sf] %' .
d}n] cfkmgf] P;=Pn=;L= k/LIff 20======== ;fndf >L ================ dfWolds ljBfno, af^ ==== >])fLdf /
2 k/LIff 20===== ;fndf ============SofDk;af^ ========= >])fLdf pQL)f{ u/]sLu/]sf] %" .
g]kfn ufp g} ufpn] el/Psf] b]zsf] o+xf clwsf+z dflg;x? u/La tyf ljkGg cGtu{t g} kb{%g\ .
ha;Dd ljkGg kl/jf/x?sf] cfly{s pGglt, ;fdflhs pGglt, dfgl;s cj:yfdf r]tgf Nofpg ;ls+b}g
ta;Dd b]zsf] ljsf; ;+ej %}g . b]zsf] cfly{s ljsf; ug]{ x]t'n] g]kfndf w]/} lsl;dsf sfo{qmdx?
;+rfngdf

cfP t/ s]jn

sfuhdf dfq ;Lldt /x], ;a} sfo{qmdx? dflyNnf] ju{df /

x'g] vfg]x?

k+x"rjfnfx?sf] kf]N^fdf uP . To;}n] a}+ssf] dft[ ;+:yf lgw{g n] lj=;+= 2049 ;fndf g]kfndf u|fdL)f
a}+ls ljQLo k|)ffnL ?kGb]xL lhNnfsf] l;S^xg uf=lj=;=af^ ;"? u/]sf] xf] . xfn ljleGg ldl*ofsf
cg";f/ a}+sn] g]kfnsf] 25 j^f lhNnfx? ?kGb]xL, gjnk/f;L, slknj:t", lrtjg, af/f, /f}tx^, k;f{,
afs], kfNkf, bf+, :ofhf, Ko'&fg, alb{of, tgx' , sfl:s, ;nf{xL, emfkf, O{nfd, kfry/, wgs' f, s}nfnL,
**]Nw'/f, dsjfgk'/, ;'g;/L, df]/ nufot 37 lhNnfdf 92 j^f zfvfx? /x]sf]% . dft[ ;+:yf lgw{g
s} kxndf 2055 ;fn sflQ{s 12 ut] g]kfn /fi^ a}+sdf btf{ eO{ 2056 ;fn >fj)f 1 ut]b]lv
;Dk")f{ sf/f]jf/ a}+snfO{ x:tfGt/)f u/]sf] lyof] . xfn of] a}+s /fli^o :t/sf] n#' ljQ ljsf; a}+s aGg
k'u]sf]% .

122

lgw{g pTyfg a}+s lnld^]* h:tf] ;fdflhs ;+:yfdf ;]jf ug]{ efjgf d]/f] klg k|jn O{R%f /x]sf] % . d
klg Pp^f ljkGg kl/jf/df hlGdPsf] x"+bf u/LaLsf] af/]df dnfO{ k")f{ cg'ej % . dnfO{ ljZjf; %
olb d}n] o; a}+sdf ;]jf ug]{ df}sf kfP eg] d st{Aolgi&, O{dfGbf/, ;Ifd sd{ rf/L eO{ sfd ug]{
k|ltj$tf hfx]/ ub{%' .
cfjZos ;+nUg sfuhft o;} ;fy ;+nUg u/]sLu/]sf] %" .

gful/stf k|df)f kqsf] k|ltlnlk k|tL 1

P;=Pn=;L=sf] ;l^{lkms]^sf] k|ltlnlk k|tL 1
ljBfnosf] rl/q k|df)f kqsf] k|ltlnlk k|tL 1
2 jf ;f] eGbf dfyLsf] ;l^{lkms]^sf] k|tL 1
sn]hsf] rl/q k|df)f kqsf] k|lt 1
k|f]lehgn ;l^{lkms^ k|tL 1
lgj]bs
b:tvt========================
gfdM ================
&]ufgf===============

123

lgw{g pTyfg a}+s lnld^]*

l;$fy{gu/, ?kGb]xL
kbk'lt{ ;ldlt
v'Nnf k|ltof]l utfTds lnlvt k/LIff, 2065

lj!fkg g=+ M 2.2065.66

kbM

k')ff{M 100

;xfos

;doM 2 #+^f 45 ldg]^ .

;d"x s

s'g} rf/j^f k|Zgx? xn ug'{xf]; .

4X12=5=50

1=

ul/aL eGgfn] s] a'emg' x'G% ? ul/aL lgjf/)fsf pkfox? ljj]rgfTds ?kdf k|:t't ug' {xf]; .

2=

a}+s eGgfn] s] a'emg' x'G% ? s]Gb|Lo a}}+ssf sfdx? pNn]v ug'{xf]; .

3=

n#'ljQ ;]jf eg]sf] s] xf] ? g]kfndf xfn ;+rflnt n#'ljQ sfo{qmd af/] rrf{ ug'{xf]; .

4=

lgw{g pTyfg a}+ssf] kl/ro lbb}+ o; a}+ssf] p$]Zo tyf o;n] k|bfg ug]{ ;] jfx? af/] k|sfz
kfg'{xf]; .

5=

%f]^s/Ldf l^Kk)fL n]Vg'xf];M

-s_ df}lb|s gLlt 2065.66
-v_ dlxnf ;zlQms/)f .
;d"x v

s'g} b'Oj^f k|Zgx? xn ug'{xf]; .

6=

2X10=20

/fdljnfzn] cfkm';+u ePsf] bfdsf] b"O{ltxfO{ efu vr{ u/]%g / af+sLsf] 25 k|ltzt x/fP%g,
cGtdf plg;+u ?= 3,000. af+sL /x]% eg] pgn] x/fPsf] /sd slt xf]nf ?

7=

Pp^f Jofkf/Ln] ?= 1,600. df 40 j^f lstfax? lsg]%, p;n] 10 j^f lstfax? k|To]ssf]
?= 40. sf] b/n] / 15 j^f lstfax? ?= 45. sf] b/n] a]r]% . ca s'n nufgLdf 15
k|ltzt gfkmf ug{ af+sL lstfax? s"g b/df a]Rg" knf{ ?

124

8=

2 hgf dflg;x?sf] xfnsf] pd]/sf] cg"kft 3M4 % . 4 jif{kl% of] cg"kft 7M9 x"G% eg]
ltlgx?sf] xfnsf] pd]/ slt xf]nf ?
;d"x u

s'g} Ps k|Zg xn ug'{xf]; .

1X10=10

jf;nftn] ;+:yfsf] s] l:yltnfO{ bzf{p% ? jf;nftdf ;dfj]; x"g] d"Vo lzif{sx? pNn]v ub}{

9=

gd'gf jf;nft tof/ kf/L b]vfpg"xf]; .

10=

tn lbOPsf ;'rgfx?af^ ABC Company sf] cfiff( d;fGt 2065 sf] gfkmf gf]S;fg lx;fa
tof/ ug"{xf]; .
s'n d"gfkmf ?= 60,000., #/axfn ?= 5,000., tna ?= 15,000., sldzg ?= 7,000. C)fdf
Jofh ?= 5,000., lj!fkg ?= 4,000., %"^ k|fKt ?= 3,000., %kfO{ tyf :^]zg/L ?= 2,000.,
sfg'gL

vr{

?=

5,000.,

z+sf:kb

C)f

?=

1,000.,

Xf;sl

?=

2,000.,

Jofh

k|fKt

?=

4,000., cfuf]af^ xfgL ?= 3,0000.

lgw{g pTyfg a}+s lnld^]*

l;$fy{gu/, ?kGb]xL
kbk'lt{ ;ldlt
v'Nnf k|ltof]l utfTds lnlvt k/LIff, 2065
lj!fkg g=+ M 2.2065.66
kbM

;xfos

;doM 15 ldg]^
;d'x #

;a} k|Zgx? xn ug'{xf]; .

= l&s pQ/df lrGx nufpg'xf];\ .
8X1= 8
-1_ lgw{g pTyfg a}+s lnld^]* s'g P]g cGtu{t ;+rflnt % ?
-s_ afl)fHo a}+s P]g,2031 -v_ n#' ljQ P]g,2065 -u_ a}+s tyf lalQo ;+:yf ;DalGw P]g,2063
-#_ s'g} klg xf]Og .
-2_ lgw{g pTyfg a}+ssf] :yfkgf slxn] ePsf] xf] ?
-s_ 2049 ;fn -v_ 2050 ;fn -u_ 2051 ;fn -#_ 2055 ;fn .

125

-3_ n#"laQ a}+sx?n] s"g sf/f]jf/ ub}{gg ?

-s_ /]ld^fG; -v_ Pn=;L= -u_ n#" aLdf -#_ jrt ;]jf .
-4_ g]kfn /fi^ a}+s slxn] :yfkgf ePsf] xf] ?
-s_ 2013.01.14 -v_ 2014.01.13 -u_ 2012.01.14 -#_ 2014.01.14 .
-5_ g]kfnsf] df}b|Ls gLlt s;n] lgwf{/)f u%{ ?
-s_ cy{ dGqfno -v_ g]kfn /fi^ a}+s -u_ /fi^Lo of]hgf cfof]u -#_ ;+;b .
-6_ g]kfn /fi^ a}+s :yfkgf x"g" k'j{ d"b|f lg:sfzg ;DalGw sfd s;n] ub{Yof] ?
-s_ sf};Ltf]iff vfgf -v_ g]kfn a}+s lnld^]* -u_ ;b/ d"n"sL vfgf -#_ t]hf/y c*\*f .
-7_ g]kfn /fi^ a}+ssf klxnf] ueg{/ sf] x"g\ ?
-s_ lxdfno zD;]/ h=a=/f= -v_ g/]Gb| /fh kf+*] -u_ s"nz]v/ zdf{ -#_ ofbj k|;fb kGt .
-8_ ax"rlr{t k":ts "cGt/dgsf] ofqf" sf] n]vs sf] x"g\ ?
-s_ hulbz l#ld/] -v_ dfwj k|;fb l#ld/] -u_ s)f{ zfSo -#_ hulbz rGb| kf]v|]n .

v= k"/f ?k n]Vg"xf];\ .

4X1= 4

-9_ IMF

-10_ www

-11_ AIDS

-12_ ATM

u= %f]^f] pQ/ n]Vg'xf];\ .

8X1= 8

-13_ jfh'/f lhNnfsf] ;b/d'sfd s'g xf] ?

-14_ g]kfnsf] k|l;$ dgsfdgf dlGb/ s'g lhNnfdf k%{ ?

126

-15_ xfn g]kfnsf] zf;g Aoa:yf s"g ;+ljwfg cg";f/ ;+rflnt % ?

-16_ g]kfnsf] /fi^Lo ufgsf] /roLtf sf] x"g\ ?

-17_ axfb"/ ejgnfO g]kfnsf] pk/fi^klt ejg agfOPsf] % eg] s"g ejgnfO{ /fi^klt ejg agfOPsf] % ?

-18_ g]kfnsf s"g b"O{ j^f k|d"v gbLx? Pp^} gfdaf^ b"O{ If]qdf aUb%g\ ?

-19_ ;+o"Qm /fi^ ;+#sf xfnsf dxf;lrj sf] x"g\ ?

-20_ g]kfndf xfn k|rlnt sfuhL gf]^x?sf] Ps Ps k|ltsf] of]ukmn slt x"G% ?

lgw{g pTyfg a}+s lnld^]*

l;$fy{gu/, ?kGb]xL
kbk'lt{ ;ldlt
v'Nnf k|ltof]l utfTds lnlvt k/LIff, 2065

lj!fkg g=+ M 2.2065.66

k')ff{M 100

kbM

;doM 3 #+^f

;xfos
;d"x s

s'g} rf/j^f k|Zgx? xn ug'{xf]; .

4X12=5=50

1=

n#'laQ ;]jf eg]sf] s] xf] ? o;n]] ul/aL lgaf/)fdf s] s;/L ;xof]u k'-ofp+% ? laa]rgf ug'{xf]; .

2=

lgw{g pTyfg a}+ssf] %f]^s/L kl/ro lbb} g]kfn /fi^ a}+s / o; a}+ssf] ;DaGw af/] rrf{ ug'{xf]; .

3=

ul/aLsf sf/)fx? s] s] x'g ? g]kfndf ul/aL lgaf/)f ug{ ;/sf/L tyf u}/ ;/sf/L If]qaf^ s] s:tf
k|of;x? ug'{knf{ ? laa]rgf ug'{xf]; .

4=

u|fdL)f a}+s lalQo k|)ffnL eGgfn] s] a'em\g'x'G% ? o; k|)ffnLsf] pb\ea s+xfaf^ s;/L ePsf] xf] ?
g]kfndf o; k|)ffnL canDag ug]{ ;+:yfx/?sf} kl/ro lbg'xf]; .

127

5=

%f]^s/Ldf l^Kk)fL n]Vg"xf];M

s=

g]kfn /fi^ a}+s

v=

dlxnf ;ZflQms/)f

;d'x v
s'g} b'O{j^f k|Zgx? xn ug'{xf]; .

2X10=20

? 450. rf/ aif{df ? 540. x'G% eg] Toltg} Aofhb/df stL /sd kf+r aif{df 637.50 x'G% ?

6=

lx;fa

u/]/ b]vfpg'xf]; .
7=

3 hgf dflg; jf 6 hgf s]^fnfO Pp^f sfd ug{ 16 lbg nfU% eg] 7 hgf dflg; / 4 hgf s]^fsf]
nflu ;f] sfd ug{ stL lbg nfUnf ?

8=

olb Pp^f ;fOsnsf] c+lst d"Nodf 10 k|lt;t %'^ lb+bf laqm]tfnfO 5 k|lt;t gfkmf x'G% / 5 k|lt;t
%'^ lb+bf ?= 325. gfkmf x'G% eg] laqm]tfn] pQm ;fOsn sltdf lsg]sf] xf]nf ?
;d'x u

s'g} Ps k|Zg xn ug'{xf]; .

1X10=10

jf;nft / gfkmf gf]S;fg lx;fadf s] km/s % ? jf;nftsf lgDg zLif{sx? ;DklQ, bfloTj / k"+hL s'g

9=

cGtu{t kb{%g\ ? alu{s/)f ug'{xf];M x|f; hu]*f sf]if, p&fpg af+sL shf{, e'QmfgL lbg'kg]{ /sd, z]o/ k'+hL,
:yL/ ;DklQ, e'QmfgL kfpg'kg]{ /sd, ;+:yfn] lnPsf] ;fk^L, ;+lrt gfkmf .
10=

lgDg lnlvt sf/f]af/x?sf] uf]Zjf/f clen]v -Journal Vouchers_ tof/ ug'{xf]; .

ldlt 2065.09.01 df /fdn] ?= 1 nfv gubaf^ Aofkf/ ;'? u/], 2065.09.02 df a}+sdf gub ?= 75
xhf/ hDdf ul/of], 2065.09.04 df Zofdaf^ ?= 50 xhf/sf] ;fdfg lslg t'?Gt} e'QmfgL gubdf ul/of],
2065.09.07

df

sld;g afkt ?=

4 xhf/ k|fKt eof],

2065.09.09

df

xl/nfO pwf/f]df

?=

10

xhf/sf] ;fdfg a]lrof] .

;d'x #
;a} k|Zgx? xn ug'{xf]; .
11=

10X2= 20

-s_ g]kfndf cfw'lgs a}+ls slxn] ;'? ePsf] xf] ? laqmd ;Datdf pNn]v ug'{xf];\ .
-v_ g]kfn /fi^ a}+ssf galgo'Qm ueg{/sf] gfd n]Vg'xf]; .
-u_ g]kfn /fi^ a}+ssf] alu{s/)f cg';f/ laQ sDkgLx? s'g au{df kb{%g ?
-#_ xfn lgw{g pTyfg a}+sn] ub}{ cfPsf] n#'laQ sfo{qmdsf] ;'?jft slxn] ePsf] xf] ? ;fn, dlxgf / ut]
n]Vg'xf]; .
-_ /fli^o of]hgf cfof]usf galgo'Qm pkfWoIf sf] x'g'x'G% ?

128

-r_ galgaf{lrt cd]l/sL /fi^kltn] slxn] b]lv cfkm\gf] kbef/ u|x)f ub}{x'g'x'G% ? c+u|]hL ;fn, dlxgf / ut]
n]Vg'xf]; .
-%_ IBRD sf] k'/f ?k n]Vg'xf]; .
-h_ g]kfnsf a}+s tyf lalQo ;+:yfx? xfn s'g a}+ls sfg"g cg';f/ ;+rflnt %g\ ?
-em_ g]kfndf sfuhL gf]^sf] k|rng slxn]af^ ;'? ePsf] xf] ?
-`_ g]kfnnfO cf}krfl/s ?kdf u)ftGq #f]if)ff slxn] ul/Psf] xf] ? ;fn, dlxgf / ut] n]Vg'xf]; .

lgw{g pTyfg a}+s lnld^]*

l;$fy{gu/, ?kGb]xL
kbk'lt{ ;ldlt
v'Nnf k|ltof]lutfTds lnlvt k/LIff 2066
lj!fkg g+= M 2.2066.67

k')ff{M 100

kbM ;'k/LIfs

;doM 2 #+^f
k|yd kq
ljifoM n]vf tyf Joa:yfkg

tnsf k|Zgx? xn ug'{xf]; .

1=

bf]xf]/f] n]vfk|)ffnL eg]sf] s] xf] ? bf]xf]/f] n]vfk|)ffnLsf laz]iftfx? pNn]v ug'{xf]; . 5+10_

2=

Aoa:yfkg eg]sf] s] xf] ? Aoa:yfkgsf cfwf/e't l;$fGtx? pNn]v ug'{xf]; .

5+10_
3=

g]t[Tj

eGgfn]

s]

a'em\g'x'G%

Aoa:yfksLo

g]t[Tjsf

k|d'v

sfo{x?sf]

af/]df

a)f{g

ug'{xf]; .-5+10_
4=

df}b|Ls gLlt eGgfn] s] a'em\g'x'G% ? g]kfndf df}b|Ls gLlt hf/L ug]{ ;DaGwdf s] s:tf]
Aoa:yf

rfn'

cfly{s

aif{sf]

ul/Psf]%

df}b|Ls

gLltdf

n#'laQ

pNn]v

;DaGwdf
ug'{xf];

s]

Aoa:yf
.

-5+5+5_
5=

g]kfn /fi^ a}+saf^ cfof]lht "n#'laQ / ul/aL lgjf/)f" laifos Ps lbg] cGt/qm[of
uf]i&Ldf

efu

lng

;'kl/Ifs

>L

Pla;LnfO

dgf]gog

ug]{

;DaGwdf

l^Kk)fL d:of}bf
129

ug'{xf]; . ;f] ;b/ l^Kk)fL adf]lhd lghnfO dgf]gog ul/Psf] kq ;DaGwLt lgsfonfO
n]Vg'xf]; .
6=

-10+10_

tnsf laa/)fx?af^ svu sDkgLsf] cfly{s aif{ 2065.66 sf] gfkmf gf]S;fg lx;fj
tyf

jf;nft

tof/

ug'{xf];

-10+10_
('jfgL vr{ ?= 8,000., %'^ tyf sldzg vr{ ?= 4,000., la!fkg vr{ ?= 5,000.,
k"+hL ?= 4,16,000., tnaeQf vr{ ?= 50,000., kmlg{r/ lkmSr/ ?= 20,000., x|f;
hu]*f ?= 2,000., Aofh vr{ ?= 8,000., laqmL cfDbfgL ?= 2,90,000., #/ ef*f
vr{ ?= 20,000., cGo sldzg cfDbfgL ?= 2,000., ;fx' 30,000., kfpg' kg]{ lx;fa
?= 8,000. cu|Ld e'QmfgL lk|ldod ?= 2,000., cu|Ld tna e'QmfgL ?= 5,000., ltg{
af+sL ?= 10,000., e'QmfgL lbg af+sL Hofnf ?= 5,000., gub tyf a}+s df}Hbft ?=
25,000., ejg tyf hUuf ?= 6,00,000.

lgw{g pTyfg a}+s lnld^]*

l;$fy{gu/, ?kGb]xL
kbk'lt{ ;ldlt
cfGtl/s k|ltof]lutfTds lnlvt k/LIff 2066
lj!fkg g+= 3.2066.67

k')ff{M 100

kbM ;'k/LIfs

;doM 3 #+^f

;d'x "s af^ sDtLdf b'O{j^f, ;d'x "v af^ sDtLdf 2 j^f ;lxt s'n 5 k|Zgx? xn ug'{xf]; .
;a} k|Zgx? ;dfg c+ssf %g .
;d'x "s
1=

;Ifd / lbuf] n#'laQ ;+ :yfsf] ?kdf cuf*L a(fpg xfn lgw{ g pTyfg a}+s ln= df b]vf k/]sf
;jn / b'a{n kIfx?sf] laa]rgf u/L ;'wf/sf] of]hgf k]z ug'{xf]; .

2=

lgw{g pTyfg a}+ssf] :yfkgf s;/L eof] ? o;sf] :jfldTj / k'lhut ;+/rgf s:tf] % ? o;sf
k|d'v ;]jfx? s] s] x'g ? lgw{g pTyfg a}+ssf ;]jfx?n] g]kfnsf] ul/aL lgjf/)fdf s] s;/L
of]ubfg k'-ofpg ;Sb% ? rrf{ ug'{xf]; .

130

3=

g]kfn /fi^ a}+s / lgw{g pTyfg a}+s larsf] ;DaGw af/] k|sfz kfb}{ g]kfn /fi^ a}+sn] hf/L
u/]sf] Plss[t lgb]{zg cg';f/ lgw{g pTyfg a}+s lnld^]*nfO lgDg laifodf s] s:tf] lgb]{zg %
? pNn]v ug'{xf]; .
-s_ Capital Adequacy Ratio
-v_ shf{ tyf ;fk^sf] alu{s/)f Pad\ shf{ gf]S;fgL Aoa:yf
-u_ k|lt ;d'x/AolQm shf{ ;Ldf
-#_ t/n ;DklQ / clgafo{ gub df}Hbft
-_ lalQo >f]t kl/rfng
;d'x "v

4=

sfo{

;Dkfbg

d'Nof+sg

lsg

cfa:os

x'G%

;xfos

:t/sf

sd{rf/Lsf]

sfo{

;Dkfbg

d"Nof+sgsf nflu lgw{g pTyfg a}+sn] ckgfPsf cfwf/x?sf /fd|f Pa+ g/fd|f kIfx?sf] laZn]z)f
ug'{xf]; .

5=

a}+sdf k|rlnt ah]l^ k|s[ofdf b]lvPsf k|d'v

;d:of Pa+ ltgsf] ;dfwfgsf pkfox?

af/]

laa]rgf ug'{xf]; .

6=

s= lgDglnlvt laa/)fsf] cfwf/df gfkmf gf]S;fg lx;fa / jf;nft tof/ ug'{xf]; .

sd{rf/L vr{ (Staff Expenses), ;fk^L (Borrowing), v/fa shf{sf] nflu Aoa:yf (Loan Loss
Reserve), Aofh

cfDbfgL (Interest Income),

x|f; s^\^L vr{

(Depreciation Expenses),

x|f;

hu]*f (Depreciation Reserve), dfu{:y gub (Cash in Transit), Aofh d'NtaL (Interest Suspense),
lng'kg]{

lx;fa

(Sundry Debtors),

sfo{

;+rfng

vr{

(Office Operating Expenses),

nufgL

(Investment), c;"n ug{ af+sL Aofh (Interest Receivables), Aofh vr{ (Interest Expenses),
art lgIf]k (Saving Deposit), cGo cfDbfgL (Other Income), c;n shf{ (Good Loan), :yL/
;DkQL (Fixed Assets) ;)*L qm]l*^;{ (Sundry Creditors), shf{ hf]lvd Aoxf]g]{ vr{ (Loan Loss
Provision Expenses), ckn]vg ug{ af+sL lx;fj (Amount to be written Off), efvf gf#]sf] shf{
(Bad Loan), gub tyf a}+s df}Hbft (Cash and Bank Balance) .
v= tkfOn] tof/ kfg'{ePsf] gfkmf gf] S;fg lx;fa / af;nftsf] cfwf/df ;+rfng :j;Ifdtf /
shf{df k|ltkmn kQf nufpg'xf]; .

lgw{g pTyfg a}+s lnld^]*

l;$fy{gu/, ?kGb]xL

131

kbk'l t{ ;ldlt
cfGtl/s k|ltof]lutfTds lnlvt k/LIff 2066

lj!fkg g=+ M 4.2066.67 -cfGtl/s_

k')ff{M 100

kbM jl/i& ;xfos

;doM 3 #+^f

;d'x "s af^ sDtLdf b'O{j^f, ;d'x "v af^ sDtLdf 2 j^f ;lxt s'n 5 k|Zgx? xn ug'{xf]; .
k|Zg g=+ 6 clgjfo{ % . ;a} k|Zgx? ;dfg c+ssf %g .
;d'x "s
1=

lgw{g pTyfg a}+saf^ s] s:tf ;]jf x? k|bfg e}/x]sf %g\ ? oL ;]jfx?nfO c+em k|efjsf/L
?kdf la:tf/ ug{ s] ug'{knf{ ? cfkm\gf] ;'emfj lbg'xf]; .

2=

n#"ljQ ;]jfn] u/La kl/jf/sf] pTyfgdf s] s;/L ;]jf k'/\ofpg ;Sb% ? u/Lla lgjf/)fsf]
nflu n#'laQ ;]jfsf] cltl/Qm cGo s] s:tf ;]jfx? pknAw u/fpg cfa:os % ? sf/)f
;lxt laa]rgf ug'{xf]; .

3=

;"q ;lxt %f]^f] l^Kk)fL n]Vg"xf];M

s=

;+rfng :j;Ifdtf (Operational Self-sufficiency_

v=

hf]lvddf /x]sf] shf{ (Portfolio at Risk)

u=

k|zf;lgs sfo{s"zntf (Administrative Efficiency)

#=

shf{df k|ltkmn (Yield on Portfolio)

;d'x "v

4=

sd{rf/L pTk|]/)ff (Motivation) Pa+ dgf]an cefadf :+:yfn] ck]lIft nIf xfl;n ug{ ;Sb}g .
;+:yfdf pTk|]/)ffsf] dxTj b;f{pb} xfn lgw{g pTyfg a}+sn] cfkm\gf sd{rf/Lx?nfO{ pTk|}l/t ug{ s]
s:tf pkfox? canDag ul//x]sf] % ? / yk s] s:tf pkfox? canDag ug'{knf{ ;'emfj
lbg'xf]; .

5=

kmfOln eGgfn] s] a'em\g'x'G% ? cfw'lgs sfof{nodf kmfOlnsf k|d'v lalwx? a)f{g ug'{xf] ; .

6=

lgDglnlvt laa/)fsf] cfwf/df gfkmf gf]S;fg lx;fa / jf;nft tof/ ug'{xf]; .

sd{rf/L vr{ (Staff Expenses), ;fk^L (Borrowing), v/fa shf{sf] nflu Aoa:yf (Loan Loss Reserve),
Aofh

cfDbfgL

(Interest Income),

x|f;

s^\^L

vr{

(Depreciation Expenses),

x|f;

hu]*f

(Depreciation Reserve), dfu{:y gub (Cash in Transit), Aofh d'NtaL (Interest Suspense), lng'kg]{

132

lx;fa (Sundry Debtors), sfo{ ;+rfng vr{

(Office Operating Expenses), nufgL (Investment),

c;"n ug{ af+sL Aofh (Interest Receivables), Aofh vr{ (Interest Expenses), art lgIf]k (Saving
Deposit), cGo cfDbfgL (Other Income), c;n shf{ (Good Loan), :yL/ ;DkQL (Fixed Assets)
;)*L

qm]l*^;{

(Sundry Creditors),

shf{

hf]lvd

Aoxf]g]{

vr{

(Loan Loss Provision Expenses),

ckn]vg ug{ af+sL lx;fj (Amount to be written Off), efvf gf#]sf] shf{ (Bad Loan), gub tyf
a}+s df}Hbft (Cash and Bank Balance) .

;d'x "s
1=

u|fld)f a}+ls ljQLo k|)ffnL eGgfn] s] a"em\g" x"G% ? o; k|)ffnLsf] pb\ej sxfaf^
s;/L ePsf] xf] ? u|fld)f a+}ls ljQLo k|)ffnL / k/Dk/fut a}+ls k|)ffnLsf] leGgtf
af/] :ki^ kfg"{xf]; .

2=

lgw{g pTyfg a}+ssf] :yfkgf s;/L eof] ? o;sf] :jfldTj / k'lhut ;+/rgf s:tf] %
?

o;sf

k|d"v ;]jfx? s] s] x"g

lgw{g pTyfg a}+ssf

;]jfx?

g]kfnsf] ul/aL

lgjf/)fdf s] s;/L of]ubfg k"-ofpg ;Sb% ? rrf{ ug"{xf]; .

3=

shf{ c;'nL b/ (Loan Recovery Rate) eGgfn] s] a"em\g" x"G% ? lgw{g pTyfg a}+sdf
shf{ c;'nL b/ pRr /fVg cKgfOPsf pkfox? af/] ljj]rgf ub}{ o;nfO{ yk k|efjsf/L
agfpg s] s:tf] pkfox? cKgfpg" kb{% ? ljj]rgf ug"{xf]; .
;d'x "v

4=

ljefluo sf/jfxL eGgfn] s] a"em\g" x"G% ? ljefluo sf/jfxLsf nflu lgw{g pTyfg
a}+ssf] sd{rf/L ljlgodfjnL 2061 -;+zf]wg ;lxt_ df s] s:tf k|fjwfg tyf k|lqmofx?
/flvPsf %g ? rrf{ ug"{xf]; .

5=

svu n#"ljQ ljsf;

a}+ssf] cf=j= 2064.65

sf]

;+nUg gfkmf

gf]S;fg lx;fa

2065 cfiff( d;fGtsf] jf;nftsf] cfwf/df lgDglnlvt cg"kftx? lgsfNg" xf];M

6=

s=

k|zf;lgs sfo{s"zntf (Administrative Efficiency)

v=

shf{df k|ltkmn (Yield on Portfolio)

u=

;+rfng :j;Ifdtf (Operational Self-sufficiency)

#=

;DklQdf k|ltkmn (Return on Assets) .

lgDglnlvt ljj/)fsf] cfwf/df gfkmf gf]S;fg lx;fa / jf;nft tof/ ug"{xf];M

C)f ;fk^ (Borrowings) ?= 402,456, ljQLo cfDbfgL (Financial Income) ?= 99000,
;+rfng vr{ (Operational Expenses) ?= 16000, gub df}Hbft (Cash Balance) ?= 1000,
133

^]lnkmf]g w/f}^L (Telephone Deposit) ?= 200, x\F; sl vr{ (Depreciation Expenses) ?=

1500, r"Stf k'+hL (Paid-Up Capital) ?=27,444, dfu{:y gub (Cash in Transit) ?= 300,
Jofh vr{ (Interest expenses) ?= 26000, art lgIf]k (Saving Deposit) ?= 161,000,
d;nGb df}Hbft (Stationery Stock) ?= 1200, ;+lrt gfkmf (Retained Profit) ?= 15000,
p&fpg afsL shf{ (Loans Outstanding) ?= 520,000, ;+rfng d"gfkmf (Operating Profit)
?= 48000, ;)*L *]A^;{ - Sundry Debtors) ?= 12000, shf{ hf]lvd sf]if (Loan Loss
Reserves) ?= 32000,

nufgL

(Investment) ?= 131000, shf{ hf[]lvd

Joxf]g]{ vr{

(Loan Loss Provision Expenses) ?= 7500, a}+s df}Hbft (Bank Balance) ?= 335000, xF;
hu]*f (Depreciation Reserves) ?= 10,000, sd{rf/L shf{ (Staff Loans) ?= 25000,
:yL/ ;DklQ (Fixed Assets) ?= 37,000. ;)*\L qm]l*^;{ (Sundry Creditors) ?= 60,000,
;fwf/)f hu]*f (General Reserves) ?= 5300 .

lgw{g pTyfg a}+s lnld^]*

l;$fy{gu/, ?kGb]xL
kbk'l t{ ;ldlt
cfGtl/s k|ltof]lutfTds lnlvt k/LIff 2066

lj!fkg g=+ M 4.2066.67 -cfGtl/s_

k')ff{M 100

kbM jl/i& ;xfos

;doM 3 #+^f

;d'x "s af^ sDtLdf b'O{j^f, ;d'x "v af^ sDtLdf 2 j^f ;lxt s'n 5 k|Zgx? xn ug'{xf]; .
k|Zg g=+ 6 clgjfo{ % . ;a} k|Zgx? ;dfg c+ssf %g .
;d'x "s
1=

lgw{g pTyfg a}+saf^ s] s:tf ;]jf x? k|bfg e}/x]sf %g\ ? oL ;]jfx?nfO c+em k|efjsf/L
?kdf la:tf/ ug{ s] ug'{knf{ ? cfkm\gf] ;'emfj lbg'xf]; .

2=

n#"ljQ ;]jfn] u/La kl/jf/sf] pTyfgdf s] s;/L ;]jf k'/\ofpg ;Sb% ? u/Lla lgjf/)fsf]
nflu n#'laQ ;]jfsf] cltl/Qm cGo s] s:tf ;]jfx? pknAw u/fpg cfa:os % ? sf/)f
;lxt laa]rgf ug'{xf]; .

134

3=

;"q ;lxt %f]^f] l^Kk)fL n]Vg"xf];M

s=

;+rfng :j;Ifdtf (Operational Self-sufficiency_

v=

hf]lvddf /x]sf] shf{ (Portfolio at Risk)

u=

k|zf;lgs sfo{s"zntf (Administrative Efficiency)

#=

shf{df k|ltkmn (Yield on Portfolio)

;d'x "v
4=

sd{rf/L pTk|]/)ff (Motivation) Pa+ dgf]an cefadf :+:yfn] ck]lIft nIf xfl;n ug{ ;Sb}g .
;+:yfdf pTk|]/)ffsf] dxTj b;f{pb} xfn lgw{g pTyfg a}+sn] cfkm\gf sd{rf/Lx?nfO{ pTk|}l/t ug{ s]
s:tf pkfox? canDag ul//x]sf] % ? / yk s] s:tf pkfox? canDag ug'{knf{ ;' emfj
lbg'xf]; .

5=

kmfOln eGgfn] s] a'em\g'x'G% ? cfw'lgs sfof{nodf kmfOlnsf k|d'v lalwx? a)f{g ug'{xf] ; .

6=

lgDglnlvt laa/)fsf] cfwf/df gfkmf gf]S;fg lx;fa / jf;nft tof/ ug'{xf]; .

sd{rf/L vr{ (Staff Expenses), ;fk^L (Borrowing), v/fa shf{sf] nflu Aoa:yf (Loan Loss Reserve),
Aofh

cfDbfgL

(Interest Income),

x|f;

s^\^L

vr{

(Depreciation Expenses),

x|f;

hu]*f

(Depreciation Reserve), dfu{:y gub (Cash in Transit), Aofh d'NtaL (Interest Suspense), lng'kg]{
lx;fa (Sundry Debtors), sfo{ ;+rfng vr{

(Office Operating Expenses), nufgL (Investment),

c;"n ug{ af+sL Aofh (Interest Receivables), Aofh vr{ (Interest Expenses), art lgIf]k (Saving
Deposit), cGo cfDbfgL (Other Income), c;n shf{ (Good Loan), :yL/ ;DkQL (Fixed Assets)
;)*L

qm]l*^;{

(Sundry Creditors),

shf{

hf]lvd

Aoxf]g]{

vr{

(Loan Loss Provision Expenses),

ckn]vg ug{ af+sL lx;fj (Amount to be written Off), efvf gf#]sf] shf{ (Bad Loan), gub tyf
a}+s df}Hbft (Cash and Bank Balance) .

135

lgw{g pTyfg a}+s lnld^]*

l;$fy{gu/, ?kGb]xL
kbk'lt{ ;ldlt
cfGtl/s k|ltof]lutfTds lnlvt k/LIff 2065

lj!fkg g=+ M 1.2064.65 -cfGtl/s_

k')ff{M 100

kbM ;"k/LIfs

;doM 3 #+^f

;d'x "s af^ sDtLdf b"O{j^f, ;d'x "v af^ sDtLdf 2 j^f ;lxt s'n 5 k|Zgx? xn
ug"{xf]; . ;a} k|Zgx? ;dfg c+ssf %g .

;d'x "s
1=

u|fld)f a}+ls ljQLo k|)ffnL eGgfn] s] a"em\g" x"G% ? o; k|)ffnLsf] pb\ej sxfaf^
s;/L ePsf] xf] ? u|fld)f a+}ls ljQLo k|)ffnL / k/Dk/fut a}+ls k|)ffnLsf] leGgtf
af/] :ki^ kfg"{xf]; .

2=

lgw{g pTyfg a}+ssf] :yfkgf s;/L eof] ? o;sf] :jfldTj / k'lhut ;+/rgf s:tf] %
?

o;sf

k|d"v ;]jfx? s] s] x"g

lgw{g pTyfg a}+ssf

;]jfx?

g]kfnsf] ul/aL

lgjf/)fdf s] s;/L of]ubfg k"-ofpg ;Sb% ? rrf{ ug"{xf]; .

136

3=

shf{ c;'nL b/ (Loan Recovery Rate) eGgfn] s] a"em\g" x"G% ? lgw{g pTyfg a}+sdf
shf{ c;'nL b/ pRr /fVg cKgfOPsf pkfox? af/] ljj]rgf ub}{ o;nfO{ yk k|efjsf/L
agfpg s] s:tf] pkfox? cKgfpg" kb{% ? ljj]rgf ug"{xf]; .

;d'x "v
4=

ljefluo sf/jfxL eGgfn] s] a"em\g" x"G% ? ljefluo sf/jfxLsf nflu lgw{g pTyfg
a}+ssf] sd{rf/L ljlgodfjnL 2061 -;+zf]wg ;lxt_ df s] s:tf k|fjwfg tyf k|lqmofx?
/flvPsf %g ? rrf{ ug"{xf]; .

5=

svu n#"ljQ ljsf;

a}+ssf] cf=j= 2064.65

sf]

;+nUg gfkmf

gf]S;fg lx;fa /

2065 cfiff( d;fGtsf] jf;nftsf] cfwf/df lgDglnlvt cg"kftx? lgsfNg" xf];M

6=

s=

k|zf;lgs sfo{s"zntf (Administrative Efficiency)

v=

shf{df k|ltkmn (Yield on Portfolio)

u=

;+rfng :j;Ifdtf (Operational Self-sufficiency)

#=

;DklQdf k|ltkmn (Return on Assets) .

s= lgDglnlvt laa/)fsf] cfwf/df gfkmf gf]S;fg lx;fa / jf;nft tof/ ug'{xf]; .

sd{rf/L vr{ (Staff Expenses), ;fk^L (Borrowing), v/fa shf{sf] nflu Aoa:yf (Loan Loss Reserve),
Aofh

cfDbfgL

(Interest Income),

x|f;

s^\^L

vr{

(Depreciation Expenses),

x|f;

hu]*f

(Depreciation Reserve), dfu{:y gub (Cash in Transit), Aofh d'NtaL (Interest Suspense), lng'kg]{
lx;fa (Sundry Debtors), sfo{ ;+rfng vr{

(Office Operating Expenses), nufgL (Investment),

c;"n ug{ af+sL Aofh (Interest Receivables), Aofh vr{ (Interest Expenses), art lgIf]k (Saving
Deposit), cGo cfDbfgL (Other Income), c;n shf{ (Good Loan), :yL/ ;DkQL (Fixed Assets)
;)*L

qm]l*^;{

(Sundry Creditors),

shf{

hf]lvd

Aoxf]g]{

vr{

(Loan Loss Provision Expenses),

ckn]vg ug{ af+sL lx;fj (Amount to be written Off), efvf gf#]sf] shf{ (Bad Loan), gub tyf
a}+s df}Hbft (Cash and Bank Balance) .
v=

tkfOn]

tof/

kfg'{ePsf]

gfkmf

gf]S;fg

lx;fa

af;nftsf]

cfwf/df

;+rfng

:j;Ifdtf

shf{df k|ltkmn kQf nufpg'xf]; .

137

138