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Periodic plan of Kritipur Municipality has been prepared by Sustainable and Research

Centre ( SDRC) Naya Bazaar. The report is prepared with due attention to the
expectations expressed in the invitation notice provided by DUDBC.

The overall objective of the study was to draft a periodic plan (PP) for Kritipur
Municipality by the Local Self-Governance Act 1999 & Regulations1999 in accordance
with the Periodic Plan Preparation Guidelines 2002 (MOLD), and as guided by the
concerned authority of DUDBC. PP of Kritipur Municipality envisages overall
development of the municipality related to social, economical, environmental, cultural,
institutional and physical aspects through formulation of: (i) sectoral goals, objectives,
strategic and operational policies; and (ii) a long-term physical development Plan; in
accordance with long-term vision set for the city.

The current developmental issues of the Kritipur Municipality are: the growing
dimensions of urban poverty; unplanned urban growth, serious deficiencies of
infrastructure and services; deteriorating environmental and sanitation problems,
financial resource constraints and organizational weaknesses. Apart from meeting the
current deficits, the future infrastructure and services requirement for the Kritipur
Municipality's growing urban population provides the major policy; challenges for the

Periodic plan of the municipalities comprised of sectoral goals and programs that are
guided by or consistent with long term vision and physical development plan of the
municipality". The PP of the Kritipur Municipality is also envisaged to consist of short-
term action plans and programs - "action schedule spanning for five years'-, to resolve
both city level and ward level problems.

Kritipur Municipality Periodic Plan' (PP) preparation as provided by Local Self-

Governance Act (LSGA) is divided into five sections.

First section contains description, objective scope of work of periodic plan.

Second section contains town profile,

Third section contains detail output came from ward gathering.

Fourth section contains long term vision and physical & environmental development

Fifth and Last section contains Formulation of Multi Sector Investment Plan (MSIP)
which would consist of a package of prioritised and mutually supportive sectoral
programs/projects. It also contains preliminary designs and cost estimates (short term &
long term, city level planning & ward level planning) for a period of 5 years consistent
with the set vision for the city, sectoral goals & objectives along with physical
development plan and multi sectorial investment plan.

The identified sectors in Kirtipur Municipality are physical & infrastructure development
part, environmental management part, social development part, economic development
part, financial development part, heritage conservation part and institution development
Following Periodic Plan Formulation Process: Flow Chart were adopted
 Commitme
nt to carry
Workshop Data collection and out
Conceptualisation of the long  Formation
(Planning Team term strategic vision analysis
and the Steering  Socio-economic of Steering
Committee)  Environmental Committee,
 Institutional . Study
 Physical team
 Financial  Organising
Ward Identification of Lead Workshop
 Heritage
level Sector

Identification and analysis

Town Level of problem, potentials, Town Profile
meetings challenges and Preparation
Design of preliminary plans & program s based
on log frame
 Physical infrastructure development Plan
 Environmental Management Plan
 Social Development Plan
 Economic Development Plan Budget Formulation
 Institutional development Plan -Allocation of
 Financial Development Plan development budget
 Heritage conservation Plan Budget distribution (ward
s and municipal levels,
disaster relief &
Brief Town Profile

Kritipur Munjicipality is situated at South west part of Kathmandu Municipality. Kritipur

Nagarpalika was formed on Chaitra 14, 2053 by combining eight numbers of then VDC
of that region. There are 19 numbers of wards altogether in Kritipur Munjicipality.

Traditional compact settlement of Kritipur hill also know as Kepu is the main part of the
municipality. Beside this central part of municipality Panga, Naa Gaun and Bhagangal
are other three major settlements of the Municipality. Other remaining most of the
settlements on southern part of the Municipality have rural character. Most of the new
settlements are coming up on northern part of the Municipality.
There is Lalitpur Municipality on Eastern part of the municipality, Matsenarayan VDC
lies on western part, of municipality while Chalnakhel VDC lies on Southern part of
municipality. There are Thinthana VDC and Kalanki area of Kathmandu metropolitan city
on Northern part of Kritipur Municipality. The Kritipur Municipality occupies 19.91 sq km
area. This municipality comes under number election constitution sector of Kathmandu
district. Most of the middle part of the municipality has very fertile agriculture flat land.
The municipality area is considered as safe regarding earth quake. There are some
landslide zone and geologically sensitive area on Char Ghare of ward 15 and high flood
prompt zone along Bagmati river and Balkhu River.
The main water sources of water are Bagmati river , Balkhu River , various streams
from champadevi hill and Tau daha.
The total population of Kritipur Municipality according to census 2001 (LBS) is 40835.
53% of the total population occupied by male and 47% population occupied by female.
Population growth rate is around 2.68 per annum. The density of population is around
23 person per hector. Ward no. 9,2,3,4,5 and 6 have high density pops.
(43 person/hectors) Ward no. 4 has highest pop density of 308 person per hector. Ward
no 8 and 15 have list pop density of as around 8 person per hector. Area wise ward no 8
7 & 15 are the largest ward.
Kritipur Municipality has 67% active population. 65.5% of pop are from Newar
community. 58% are Hindu and 40 % population are Buddhists.
First and largest university, Tribhuvan University is situated in this municipality. Students
from all over the country come here to study and most of them stay in the municipality.
Besides having of the largest University in the municipality, only 42 % of population of
the municipality is literate.
48 % of the population go to government hospital while around 37 % go to private clinic
and nursing home . There are still some people who take traditional treatment.
Lots of studies of Kirtipur Municipality have been done. The major studies regarding
Kirtipur are Land Use Map, UDLE Municipal Level Poverty Profile of Kirtipur 2064, GIS
for Municipal Planning, and A case study from Kirtipur municipality ECIMOD.

Present Physical Development scenario

As per geographical and settlement pattern Kritipur Municipality can be classified into
following parts.

a) Historical City Core :-

Dense historical settlement situated on two hills of main Kritipur area can be considered
as Historical City Core. Most of the temple, monastery, and heritage zone fall into this
area. Most of the part of ward no 4, North East part of ward nos. 3, 4, and 12 and main
part of ward nos. 6, 7, and 11 fall into this historical city core.

b) Traditional Compact Settlement

Other dense compact settlements apart from core area come into this classification,
Panga, Nagaun, Itagole, Chovar are the main settlements of this kind. Beside dense
nature, there exists lots of open urban spaces in-between these settlement. Most of
these parts came on Southern part of ward nos 9,10, 11 & 18.

c) Scattered dense settlement

A compact settlement with less density and also having rural character come under this
category. Charghare, Bhutkhel, Taudaha are main part settlement of this nature. Most of
these settlement fall in ward nos 15 , 12 , 13, 14, 7and 8.

d) Rapid growing new settlement:

Tyanglaphat, Bhatkyapati are the rapid growing new settlement. The rate of
urbanization in these areas is very high. Most of the northern part of ward no 1 comes
under this category.

e) Scattered rural settlement :

Scattered settlement with rural character comes under this category. Tamang
Gaun,Sarki Gaun, Gamcha settlement have these type of nature. Most part of ward no
7,8 and 14 have these type of settlements. Some of southern part of ward no 15 has
also Scattered rural settlement.

Comparision of land use changes

Area in Hector
Land use
;g\ !((@ la= ; la=; la=;
+=!((^ +=@)) +=@))(
High Dense !=#@ !% @)=! #)
Medium $% &) !^$=& @!)=$
dense area
Low dense ^ !)) @^@ ##!=&
%=&* =@
Old #% #% #% #%
Commercial %=! (=& !)=# !$=#
Institutional !%% ! ! !
area %^=^ %^=^ ^@=^
Total #)&= #*^=$ ^$( &*$
lgdf{0f ljlxg If]q -/f]kgLdf_
s[lif If]q !)&) (() &@$= %*(=^
h+un #*) #*) #*# #*#
xl/ofnL $=@ $=@ $=@ $=@
hnfzo ^ $=( $=( $=(
;fj{hlgs !# !#=* !#=* !#=*
wfld{s !! !!=* !!=* !!=*
hDDff ! !$)% !! !))&=$
$*$=@ $@=$
>f]t M Municipal Level Poverty profile of Kirtipur Municipality 2008

Present situation of Urbanization

Add from page 12

Physical Infrastructure

Beside good road networking, most of roads of Kritipur Municipality are narrow in width.
The North south accessibility are better campare to the East West accecibility. There is
very high possibility of connecting Lalitpur District to Thankot via Kritipur. This could be
the alternative route of Kalanki Road. Kritipur Municipality has 6500 telephone lines and
500 more lines are adding near future. zAlmost all houses have electrical connection.
Thought 97 % of houses have municipal water supply connect due to the storage of
water source. People of kritipur are facing water problem.

In comparison to Kathmandu Metropolitan city air and sound pollution is Kritipur

municipality is less, 96% of house hold have sanitation facility. According to the
municipal level proverty profile 2008, 50% of waste generation are from water. 74 % of
waste generation are organic and 50% of generated waste are disposed in river.

Kritipur Municipality is reach in Heritage.Some of the monuments and site are falls in
World Heritage Zone. Kritipur is reached in natural also. Kritipur has around 59
temples, 59 patis, 64 nos of gumbas and 7 nos of Vihar.

Around 51 % of the population are engaged in trade and commerce whereas 15.83 % of
population are dependent in agricultural activities.
Beside being traditional and culturally riched town, Kritipur Municipality is not getting
sufficient advantage fron tourism activities. Probably kritipur is oldest settlement in the
Municipality source says that only 1000 tourist visit Kritipur in a year and tourists spend
very less time inside Kritipur.
53% of Total income of kritipur Municipality comes from its own resources and 62 % of
income comes from central government and grounds. Around 5% of income comes from
people’s participatory approach.

Chovar Hetauda fast track road could be the base of the development of Kritipur
municipality. There is very high opportunity and scope of tourism development in
Kritipur. There are numerous man made heritage as well as natural heritage. Presence
of Tribhuvan University in the Kritipur Municipality is great achievement for that area.
Education sector and tourism sector have the high value in Town. So, these two
sectors were considered as the lead sector of kritipur municipality. Based on these two
lead sectors, 20 years vision were set in the workshop vision.

Following vision of Kritipur Municipality were accepted

a) Kritipur as an educational centre

b) Kritipur Heritage town as a Tourism destination

Kritipur would be developed as a education centre (University town) along with tourism

Some of the importang log frame are shown as follows.

Physical Development Part
Summary of programme Indicators Justifications Risk part
Sectoral objective  Stronge base for Physical
Well planned physical physical  Annul infrastructure
infrastructure to infrastructure Implementation.
support kirtipur development reort of the
municipality as Resources
educational and  Awareness to the municipality
heritage town. people regarding  Regular survey
future of the report
municipality.  Annul report of
 Citizen also be industry and
able to play strong commerce
role in the city

 Drastic development in  gu/sf]  sL=g=kf=sf  u'? of]hgf / cfrf/;+lxtf
physical development part. 9n ] k|lta]bg .  u'? of]hgf cg';f/ sfd g
 Drastic reduction in the gfnf, ;  gu/ ;dGjo  gu/af;Lx?sf] ;xeflutfs
complain of citizen
8sx?sf] ;ldltsf] k| x'g g;s]df .
 Planned development in
residential zone. ltj]bg .  g]kfn ;/sf/sf] cfjZos ;x
Summary of programme Indicators Justifications Risk part
 Services in different of]hgf  j8f / ;+oQm >f]t / ;fwg ckof{Kt eP
increases. tof/ 6f]n ;
ePsf] . +u7gsf] k|
 lgdf{0f ltj]bg .
sfo{sf  lhNnf ;8s
nflu sfof{nosf]
cfrf/; k|ltj]bg .
+lxtf  /fli6«o
lgodfg';f hgu0fgf .
 cfjf;Lo
ePsf] .
 9n /
hDg] / ;
cfPsf] .
 xl/t, hn /
g If]qx?
sf] lasf; /
Summary of programme Indicators Justifications Risk part
 kmf]xf]/
ePsf] .
 hg;
a9]sf] .
 hg;
df ;dfj]z
ePsf] .

!= ;8ssf] ljsfz tyf  ;8ssf] ;  gu/kflnsfsf]  kof{Kt jh]6 pknAw gx

lj:tf/ +/rgfdf tYofÍ  hg ;xeflutf kof{Kt gx
. lasf;  ;8s ljefusf]  s]Gb|Lo :t/af6} ;8s lje
eO{ ;8s tYofÍ pknAwtf gx'g'
oftfoftdf  hUuf clwu|x0f ;DaGw
;'udtf  gx/ 5]p ;8s lgdf{0f u
a9]sf] . +rfO{ cfof]hgfsf] ;xd

jf6 a9]/
Summary of programme Indicators Justifications Risk part
x'g]5 .
jf6 j9]/
gof+ u|
fe]n ;
8s ;lxtsf]
x'g]5 .
lsld= ;
sf] ;'wf/
tyf lj:tf/
x'g] 5 .
$= #=#&
ls= dL=
;8s dd{t
x'g]5 .
kf+uf / ;
Summary of programme Indicators Justifications Risk part
yfgdf u/L
ls= dL=
f] l/8/f]8
x'g]5 .
^= $#%
dL l;8L
x'g] 5
&= !=%
uf]/]6f[ a
x'g] 5 .
! j8f g+=  gu/kflnsfsf]  kof{Kt jh]6 pknAw gx
gu/ If]q leqsf] oftfoft # l:yt tYofÍ  hg ;xeflutf kof{Kt gx
k|0ffnLdf ;'wf/ ePsf] gofahf/  ;8s ljefusf]  s]Gb|Lo :t/af6} ;8s lje
x'g]5 . glhsTU tYofÍ pknAwtf gx'g
sf]  6\|flkms  hUuf clwu|x0f ;DaGw
;8s b"w{6gfdf sdL hUufdf sfof{nosf]  6\|flkms sfof{no;+u
cfPsf] x'g]5 a; tYofÍ gx'g'
!= 6ld{gn
x'g]5 .
@= @ j6f
Summary of programme Indicators Justifications Risk part
k'n / @
j6f shj]
x'g]5 .

k|dv sfo{qmdx?

 kf+uf rs|ky lgdf{0f

ug]{ .
 efh+un b]lv rf/3/];Dd
jf6f] kLr ug'{kg]{
 eTs]kf6L rf/3/] hf]8g]
link roadlgdf{0f ug]{
 sL=g=kf=%/!
]n x'b} 3'dfp/f] df]6/
jf6f] lgdf{0f ug]{
 j}slNks jf6f] lj:tf/ - !& /
!* g+ j8fsf] l;dfgf x'b}
sLlt{ ljxf/ x'b} 6fpg
 sL=g=kf= !
( dflyNnf] ;Nofg:yfgsf]
xl/ljgfos u0f]z dlGb/
x'b} ufDrf 6';fn
eO{ dR5]ufpF ;femf
kzn lg:sg] jf6f] lgdf{0f
 eTs]kf6L b]lv eujfg:yfg
x'b} tLgyfgf uf=lj=;=
x'b} lji0f'b]jL dlGb/
;Ddsf] jf6f] sfnf]kq]
ug]{ .
 9Lv' vf]Nrf lsgf/} lsgf/
hnljgfos kfuf-bxg_ l;wf
df]6/jf6f] ;'wf/ .
 afUdtL e'tv]n,yfkf
Uffp df]6/af6f] sfnf]
kq] ug]{ .
dfyLNnf] rf/3/] b]lvkf08] 5fk
df]6/ jgfpg
/0fgLlt M
 ;8s, 9n / gfnfx?sf] lgdf{0f bL3{sfnLg u'? of]hgf
cg';f/ ug]{ .
 cfjf; lasf; of]hgfx? bL3{sfnLg u'? of]hgfdf k|ltkfbg
u/LPsf ;8s, 9n / gfnfx?sf]
/]vfÍgsf] cfwf/df ug]{ .
 cfjf; lasf; of]hgfx?df ;fa{hlgs x/Lt If]qx? ;dfj]z x'g] .
 ef}lts lasf; of]hgf th'{df, cg'udg tyf
d"NofÍgubf{ hg;xeflutdf hf]8 lbg] .
 lghL If]qx?sf] e"ldsfnfO{ pT;flxt / sfo{qmddf ;dfj]z
ug]{ .
 aftfj/0f ;Gt'ng sfod ug]{ .
 bL3{sfnLg sfo{qmdsf] cg'udgsf nflu Ps sfo{bn
-TASK FORCE_ u7g ug]{ .
@= p2]ZoM vfg]kfgL ;'rsx? k':ofO{sf cfwf/x?
cfk"lt{df ;'wf/ cfpg] 5 .
!= vfg]kfgLsf] cfk"lt{df != b'w kf[v/L /  g]=vf=kf=;+,
pNn]vgLo j[l4 x'g]5 . gf}d'n] vf=kf sL=g=kfsf] tYof
of]hgf ;'wf/ af6  vfg]kfgL ln=sf]
!))) yk hgtfn] tYofÍ
kfO{kåf/f ljtl/t
kfgL vfg kfpg] 5
@= j8f g+=@ df !
j6f gof+ l8k
af]l/Ë ul/ kfgLsf]
pTkfbgdf j[l¢
#= dsjfgk'/sf] /fs;
vf]nfsf] kfgL
Nofpg] gof+
sfof{Gjog x'g] 5
$= !)=)% ls=ld
lj:tf/ x'g] 5 .
% @=%ls=ld+
kfO{knfO{Gf ;'
wf/ u/Lg] 5 .
^= !%j6f 6ofsL
ykL !(!$))) ln6/
kfgL ;+ro Ifdtf
agfO{g] 5 .
&= %j6f 9'Uu]
wf/f ;+/If0f
u/Lg] 5 .
 bLuf] Pj+ Joj:yLt vfg]kfgLsf]
Joj:yf -b"wkf]v/L vf=kf=_
 b"wkf]v/L emjfl/6L;Ddsf]
vfg]kfgL Joj:yfkg ug'{ kg]{
 dsjfgk'/ lhNnfdf cjl:yt
v]/u}/x]sf] /fs; vf]nfsf]
kfgL sL=g=kf= rDkfb]jL
x'b} ;du| sLlt{k'/df
ljt/0fsf] nflu of]hgf th'{df
ug]{ .
#= p2]ZoM 9n lgsf;sf]
cj:yfdf ;'wf/ ePsf] x'g]5 .
!= Jojl:yt 9n k|0ffnLsf] u'? != ;Dk"0f{ gu/  u'? of]hgf
of]hgf tof/ ePsf] x'g]5 . If]qsf]  gu/kflnsfsf] tYof
@= gofF If]qdf 9n lgsf;sf] 8«]g]h÷;]j/]hsf]
Joj:yf ePsf] x'g] 5 . u'? of]hgf jg]sf]
#= ljBdfg 9n lgsf; x'g]5 .
cj:yfdf ;'wf/ x'g]5 . @= 9nx/msf]
;kmfO{ ePsf]
x'g]5 .
#= #=! ls=ld=
;tx 9n lgdf{0f
ePsf] x'g] 5 .
$= !^=%^
ls=ld= gof+
kmf]x/ 9n
lgdf{0f ePsf]
x'g] 5 .
%= !ls=ld=
kmf]x/ 9nsf]
Ifdtf j[2L ePsf]
x'g] 5 .
 cfufdL !%, @) jif{sf] hg;
+VofrfknfO{ wfGg] u/L 9n ;
+hfnsf] Joj:yf ug]{
 rDkf b]jL b]lv a:g]t ufp
;Dd ;8ssf] 5]pdf gfnL
lgdf{0f u/L psfnf]df 9nfg
;lxtk'/} lkr ug]{ .
 r'O{v' vfFbsf] k|b'if0f x6fpg
:Nofj 9nfg ul/ jf6f] agfpg]
 b]j 9f]sf u'Djf d'gL b]lv v;L
jhf/ ;Ddsf] jNv' vf]nf
;/;kmfO{ ug]{ .
$= p2]ZoM laB't ljt/0f k| ;'rsx? k':ofO{sf cfwf/x?
0ffnLdf ;'wf/ ePsf] x'g]5 .
!= gu/sf] ;Dk"0f{ If]qdf != ljB'tsf]  g]kfn ljB't k|
lah'nLsf] ;'ljwf k'u]sf] ef]N6]Hf !@) flws/0f,
x'g]5 . ef]N6 sfod x'g] sL=g=kf=sf] tY
@= laB't cfk"lt{df ;'wf/ ePsf] 5.  gu/kflnsfsf] tYof
x'g]5 . @= #% n] r'xfj6
#= emf]lnPsf] tf/ kf]n sd ePsf] x'g]5 .
Aoa:yLt u/LPsf] x'g] 5 . # gof+ 6\|
fG;kmd{/x/m yk
ePsf] x'g] 5 .

!= gof+ 6\|fG;kmd{/x/m yk
@= hl8t 6\|fG;kmd{/x/msf]
Ifdtf j[l4 ug]{
# ljB't r'xfj6 /f]s sfo{qmd ;
+rfng ug]
$=emf]lnPsf] tf/ kf]n
%= p2]ZoM b"/ ;
+rf/ ;]jfdf ;'wf/ ePsf] x'g]5.
glthfx?M ;'rsx? k':ofO{sf cfwf/x?
!= gu/sf] ;Dk"0f{ If]qdf != !))) j6f gof+  g]kfn ljB't k|
6]lnkmf]gsf] ;'ljwf k'u]sf] nfO{g yk ePsf] flws/0f, sLlt{k'/s
x'g]5 . x'g]5 . tYofÍ
@= b"/ ;+rf/ ;]jfdf ;'wf/ ePsf] @= @) j6f yk  gu/kflnsfsf] tYof
x'g]5 . ;fj{hlgs
a'yx/msf] :yfkgf
ePsf] x'g]5 .
^=!=@ jftfj/0fLo Joj:yfkg of]hgf
of]hgf ;f/f+z ;"rsx? k'i6\ofOsf
!=p2]ZoM gu/sf]
kmf]xf]/ d}nf Joj:yfkg
k|0fnLdf ;'wf/ ePsf]
x'g]5 .
!= kmf]xf]/ ;Íngsf] kl/df0fdf j[lå != kmf]xf]/ ;Íngsf]  jftfj/0f tyf
ePsf] x'g]5 . kl/df0f *%Ü k'Ug]5 . ;/;kmfO{ zfv
@=$)) hgfn] kmf]x/ sf] tYofÍ
Joa:yfkg tflnd k|fKt  lghL If]qsf
u/]sf x'g] 5g . kmf]xf]/ ;Íng
#= kmf]x/ ;+sngsf]nflu s]Gb|x?sf]
yk !% :yfgdf sG6]g/sf] tYofÍ
Joa:yf x'g] 5 .
$=!@@) /f]kgL yk :yfgdf
ePsf] x'g] 5 .
%= * j6f ;fj{hlgs zf}rfno
lgdf{0f ePsf] x'g] 5 .
^=$:yfgdf vx/] tyf kxL/f]
lguGq0f u/LPsf] x'g]
&= nfut ;fem]bf/Ldf
ljkGGf k/Ljf/sf] 3/df yk
&) zf}rfno lgdf{0f
ePsf] x'g] 5
*= jBzfnf lgdf{0f ePsf]
x'g] 5 .
@= kmf]xf]/ pTkfbgsf] dfqfdf != x/]s j8fdf ;fd'bflos  gu/kflnsfsf]
sdL cfPsf] x'g]5 . sDkf]i6LË Knf06sf] jftfj/0f zfvfsf
:yfkgf ePsf] x'g]5 . tTyf+sx?
@= Ps kmf]xf]/ k|zf]w/
s]Gb|sf] :yfkgf ePsf]
x'g]5 .

#= kmf]xf]/sf] clGtd lj;h{g != gof ahf/ glhssf]  gu/kflnsfsf]

sfo{df ;'wf/ ePsf] x'g]5 . v'Nnf If]qdf kmf]xf]/ jftfj/0f zfvfsf
kmfNg] sfo{ jGb ePsf] tTYof+sx?
@= kmf]x/ lj;{hgsf] nflu
sf7df08f} dxf
gu/kflnsf ;+u ;DfGjo
u/LPsf] x'g]5 .

! kmf]xf]/ Joj:yfkgsf] nflu lghL ;
+:yfx/mnfO{ lhDd]jf/L lbg]
@ ;+:yfut If]qx?df yk sG6]g/x?sf]
Joj:yf ug]{
# PPP cGtu{t yk ;fem]bf/x?sf]
vf]hL ug]{ / >f]t / ;fwgsf]
x:tfGt/0f ub}{ hfg]
! j[xt l/;fOsnLË KnfG6 :yfkgfsf]
lglDt ;+efJotf cWoog ug]{
@ INGO ;+usf] ;dGjodf 3/3/df
sDkf]i6 jLg ljt/0f ug]{
@=# Ps kmf]xf]/ k|zf]wg
s]Gb|sf] :yfkgf ug]{
@=$kmf]xf]/ Go"gLs/0f ;DjGwL
tflnd sfo{qmdx? ;~rfng ug]{
@= p2]ZoM hnk|
b'if0f ;DjGwL ;d:ofdf
sdL cfPsf] x'g]5 .
!= aNv' vf]nfsf] kfgLsf] !=gbL lsgf/fdf kmf]xf]/  g]=vf=kf=;
;kmfO{df ;'wf/ cfPsf] x'g] kmfNg] sfo{ jGb ePsf] 9n zfvfsf]
x'g]5 . tYofÍ
@= aNv' vf]nf  aNv'vf]nfsf]
;kmfO{ u/LPsf] x'g]5 . kfgLsf] u'0f:
 gu/kflnsfsf]
 jftfj/0f zfvfsf

!= lghL ;fembf/L sfo{s|d-PPP_
cGtu{t vf]nf lsgf/df j[Iff/f]k0f
@ ;fd'bflos ;]K6Ls 6}+ÍL k|jw{g
sfo{qmd ;+~rfng ug]{
pb]Zo =cf}Bf]lus k|b'if0f sd b'w kmofs6|Lsf]af6 vx/]sf] kfgLsf]
ug]{ lg:sg] kmf]x/ sd z'2tfsf] glthf
glthfx?M b'w kmofs6|Lsf]af6 ug{ kmofs6|
lg:sg] kmf]x/ sd x'g] LnfO{ kmf]x/
ug{ nufO{Psf] x'g] 5 .
!= b'w kmofs6|Lsf] kmf]x/
Aoa:yfkg ug]{
@= hnk|b'if0f ;DjGwL dfkb08
sfof{Gjog ug]{
$= p2]ZoM gu/sf] jfo'sf]
u'0f:t/df ;'wf/ ePsf] x'g]5
!= k|b"lift ;jf/L ;fwf/x?jf6 x'g] k| != k|b'if0f dfkb08  6«flkms
b'if0fdf sdL cfPsf] x'g]5 . pNn+3g u/]sf ;jf/L sfof{nosf]
;fwgx? !))Ü lj:yflkt tYofÍ
ePsf] x'g]5 .

@= ;fj{hlgs oftfoft Joj:yfdf ;'wf/ != k|b'if0f /lxt  oftfoft Joj:yf

cfPsf] x'g]5. O{n]S6«Ls e]lxsnsf] ; ljefu
+Vofdf j[l4 ePsf] x'g]5

#= jfo' k|b"if0fdf sdL cfPsf] != v'Nnf 9nx/m  gu/kflnsfsf]

x'g]5 . 5f]lkPsf] x'g]5 . tYofÍ
@= lrxfg j/Lk/L j[If/f]k0f  >d sfof{nos
u/LPsf] x'g] 5 . tYofÍ
!=! oftfoft Joj:yfkg sfo{qmd
;~rfng ug]{
!=@lgoldt k|b'if0f lgl/If0f
sfo{qmd ;~rfng ug]{
!=# j;kfs{ Joj:yfkg ug{ PPP
cfof]hgf ;~rfng ug]{
#=% ;j} lrxfg j/k/ j[If/f]k0f u/L
x/LofnL a9fpg]
%= p2]ZoM gu/sf] WjgL k|
b"if0fsf] l:yltdf ;'wf/
!= gu/df WjgLjf6 x'g] k|b'if0fdf != gu/ If]q leq k|];/  6«flkms
sdL cfPsf] x'g]5. xg{sf] k|of]udf k| sfof{nosf]
ltaGw nfu]sf] x'g] 5 . tYofÍ
@= cf}Bf]lus ejg lgdf{0f  gu/kflnsf
ubf{ jftfj/0f zfvfsf] /fo jftfj/0f zfvf /
lnO{Psf] x'g] 5 . zx/L ljsfz
zfvfsf] tYofÍ
!= gu/ If]q leq $) ls=dL= k|lt
w06f eGbf a9L utLdf uf8L
rnfpg gkfOg]
@ dGbL/, d:hLb tyf ef]heQ]/df
ahfOg] rsf]{ cfjfhsf] sf/0fn]
x'g] jfbljjfbdf sdL
ug{ cGt{lqmofx/m ;+rfng u/L
sfof{ljlwx/m agfpg] .
# cf}Bf]lus ejgsf] gS;fsf kf; ubf{
jftfj/0f zfvfsf] cg'dlt lng' kg]
{ lgod agfpg]
% WjgLsf] ;Ldf ;DaGwL dfkb08
th'{df u/L sfof{Gjog ug]{

^=!=# ;fdflhs ljsf; kIf

of]hgf ;f/f+z ;"rsx? k'i6\ofOsf hf
laifout d'n nIoM pknAw ;fwg /
>f]tsf] clwstd pkof]u u/L dfgj
z+;fwg ljsf;, ;fdflhs ;'/Iffsf] k|
Tofe"lt, /fli6\o /0flgtL tyf ;x;|fJbL
lasf; nIo cg'?k u/LjL
Go"gLs/0f, ;fd"bfoLs ljsf; / snf;
+:s[ltsf] hu]{gf nfO lg/Gt/tf lbO
gu/nfO{ ;dtfd"ns / ;dfj]zL
zx/sf] ?kdf ljsf; u/L lbuf]ljsf;
nfO{ 6]jf lbg] .
!= Dffgj z+;fwg ljsf;
laifout nIoM
lzIff, lzkljsf; z}lIfs
aftfj/0fLo ;'wf/sf dfWodaf6 gu/sf]
dfgj z+;fwg ljsf;df 6]jf lbg] .
p2]Zo !- M gu/jf;Lx?sf] z}lIfs !=zfIf/tf k|ltzt =$@ gkfsf] k|ult hg k|
:t/df pNn]vgLo k|ult k|fKtL tkm{ =&) af6 a9]/ &) k| k|ltj]bg ljlxgt
pGd'v x'g ;fIf/tfdf clwj[l4 ug]{ . ltzt =k'Ug] 5 . tYof+s of]hg
ljefusf] sfo{f
tYof+sx? oflzn
glthf !=laBfno ghfg]sf] ; gkfsf] k|ult :s"n
!M afn lzIffsf] If]qdf pNn]vlgo +Vof !!$! af6 36]/ k|ltj]bg sf] ;x
pknlAw k|fKt x'g]5 . %)) df k'Ug] 5 . gkfsf / ; ck]Iff
@ zfIf/ k|f}9x?sf] ;+Vofdf +alGwt lhNn
clej[l4 x'g]5 :s'nx?sf] k| / u};
# k|lalws tyf :jf:Yo If]q ltj]bg . +nUg
nufotsf pRr lzIff pNn]vlgo lhNn
pknlAw k|fKt x'g]5 . sfof{
sf] ;+
p2]Zo - @M ;fd'bflos :s'nx?sf] !=cfufld % jif{sf] gkfsf / ; :s"n
z}lIfs aftfj/0fdf ;'wf/ ug} . cjlwdf # ;fd'bflos +alGwt ;ldltx
glthf -! ;fd'bflos laBfnox?sf] ljBfnosf] ef}lts :s'nx?sf] k| ;xeflu
ef}lts k'jf{wf/ tyf z}lIfs k'jf{wf/sf] ljsf;df ltj]bg . gePd
aftfj/0fdf ;'wf/ x]g]5 . yk !) sf]7f lgdf{0f of]hg
ePsf] x'g] 5 gePd
@=Ps ;fj{ hlgs ah]6
df=lj=nfO{ pRr
df=lj= ePsf] x'g] 5
#=d+un df=lj nfO{
gd'gf df=lj=
agfO{Psf] x'g]5 .
$= ! dlxnf ljBfno
:ykgf ePsf] x'g] 5 .
pb]Zo # r]tgf:t/ j[2L u/fpg] !=$) hgf dxLnfn] gkfsf] k|ult
glthf ;fdflhs r]tgf :t/df ;'wf/ g]t[Tj ljsf; tflnd k|ltj]bg
ePsf] xf;Ln u/]sf x'g]
5g .
@=yk $$% hgfn]
r]tgfd'ns tflnd
kfPsf x'g] 5g .
pb]Zo # v]n d}bfg / dgf]/Ghg != @j6f v]n d}bfg gkfsf] k|ult
glthf v'Nnf 7fp / v]n d}bfg / agfO{Psf] x'g] 5 . k|ltj]bg
kfs{sf] ljsf; u/Lg] 5 . @+ $ j6f jfn pBfg
agfO}Psf] x'g] 5 .
pb]Zo $ :jf:Yo ;'wf/ sfo{s|d gkfsf] k|ult
glthf c:ktfn :yfkgf / ljBdfg != ;'ljwf o'Qm ! k|ltj]bg
;\:jf:Yo rf}sL tyf pk :jf:Yo rf}sLsf] c:ktfn :yfkgf ePsf] hg :jf:Yosf]
cj:yfdf ;'wf/ ePsf] x'g] 5 . x'g] 5 . k|ltj]bgx?
@= @ j6f pk :jf:yo
rf}sLsf] :t/ pGGftL
u/LPsf] x'g] 5 .
#=yk @ j6f :jf:yo
rf}sLsf] :Yfkgf
u/LPsf] x'g] 5
!==cgf}krf/Ls zx/L afn lzIff
@ laBfno egf{ sfo{qmd
# cleefjs lzIff
$ k|f}9 lzIff sfo{qmd ;+rfng
% k|lalws tyf :jf:Yo If]q nufotsf
laBfnox?sf] :yfkgf / lasf;
;xof]u sfo{s|d
^= pRr lzIff 5fqa[lt ;xof]u
sfo{qmd -blnt, hghftL /
cflbjf;L ;d'bfosf clt ul/j
kl/jf/sf h]xGbf/ afnalnsf x?_
& ;fd'bflos laBfnox?sf] ef}lts
k'jf{wf/ tyf z}lIfs u'0f:t/ ;"wf/
*= ljleGGf r]tgfd'ns tyf
;ZflQms/0f tflnd
!=@ lzk ljsf;
p2]Zo M lzkljsf;sf] dfWodaf6
gu/af;Lx?sf]] dfgj z+;fwgf ljsf;df
clwj[l4 x'g]5 .
glthf – =!M gu/af;Lx?sf] lzk !=laleGg laifodf l;k g=kf= k| lzk lj
ljsf;df pNn]vlgo clej[l4 x'g]5 . tyf /f]huf/ d'ns ltj]bg s]Gb
tflndaf6 !#$) hgf tYof+s k| ;fem
nfeflGjt x"g] ltj]bgx? ljsf; x

sfo{qmd -
=! /f]huf/ d"ns tyf lzk ljsf; tflnd
sfo{qmd .
j8fx?df ;d]t .
@ cf}Bf]lus tyf AojzfoLs lasf;sf
nflu dWod :t/sf k|lalws hg;lQm
pTkfbg ug]{ lzIffnox?sf] :yfkgf /
lasf; ;xof]u sfo{s|d
# k|fyldstfsf] cfwf/df !$
aif{ dflysf >lds afn aflnsfx?sf]
nflu /f]huf/d"ns lzkljsf; tflnd ;
@.$ ;fdflhs ;'/Iff -cfktsflng
;fjf tyf b}aL k|sf]k ;d]t_
ljifout p2]Zo aflif{s k|ult gu/kfl
cfktsflng tyf b}aL k|sf]ksf ljj/0f . pko'Q
If]qdf pNn]vlgo pknlAw k|fKt tflnd
x'g]5 . Joj:yf
glthf !
lgoGq0f tyf bdsn ;]jf ;~rfng /
cfsl:ds ;]jf la:tf/ ePsf] x"g]
! bdsn ;]jf lasf; / ;~rfng
@ Pda"n]G; tyf ;jaxfg tyf
cGo ;]jf ;~rfng
#. ul/jL lgjf/0f / ;fd"bfoLs
ljsf; tyf nlIft ;d"x ;dfj]lzs/0f
/ z;lQms/0f
laifout nIoM u/LjL Go"gLs/0fsf]
nflu !) cf}+ of]hgfdf pNn]v
ePsf] /fli6\o /0flgtL tyf ;x;|fJbL
lasf; nIo cg'?k u/LjL
Go"gLs/0f, ;fd"bfoLs ljsf; / snf;
+:s[ltsf] hu]{gf sfo{qmdnfO]
lg/Gt/tf lbO gu/nfO{
;dtfd"ns / ;dfj]zL zx/sf] ?kdf ljsf;
u/L lbuf]ljsf; nfO{ 6]jf lbg] .
p2]Zo - ! /fli6\o / ! gu/ If]q leqsf] aflif{s k|ult ah]6
laBdfg zx/L ljj/0f gu/kfl
0flgtL tyf ;x;|fJbL u/LjLnfO{ ;g\ @)!$ zfvf /
lasf; nIo cg'?k u/LjL ;Dd xfnsf] cj:yfdf sNof
- d+l;/ )^@ _ %) Ü
Go"gLs/0f tkm{ 7f]; ;Ddn] 36fpg] . ;xsfo
@ cu'jf dxLnfx?nfx?
kxn ug]{ . n] ;zlQms/0f tflnd
p2]Zo - @M gu/sf] kfPsf] x'g] 5 .
cfwf lx:;f cf]u6]sf]
dlxnfx?sf] ljsf;df
;xeflutf / ;zlQms/0f
tkm{ pGd"v x'g]5 .
p2]Zo - # blnt,
plTkl8t ÷pk]lIft
juf{sf] ljsf;df ;xeflu
u/fO{ cfly{s,
/fhg}lts / ;fdflhs ?
kn] ;zlQmx/0f
x'g]5 ]{ tfls dof{lbt
Pj+ cfTd ;Ddfgk"0f{
hLjg ofkg ug{ ;sf]; .
Glthf - ! u/LjL # u/LjL k|ltzt @)% sL=gkf=sf 6f]n;
af6 !# % x'g]5 . jflif{s k| +nUg
Go"gLs/0f x'g]5 . % jif]{ of]hgf cjlwdf ltj]bg gePd
Glthf - @M dlxnfx? %)) kl/jf/x? nfeflGjt 6f]n;
x'g] . +nUg
sf] :yLltdf Jofks ;'wf/ 6f]n
cfpg] 5 . u};;s
Glthf - # a[4f, c;Qm / 6f]n
ckfË ju{sf]:yLltdf
;af{lË0f ;'wf/ x'g]5
Glthf - $ blnt, hghflt,
ju{sf] cj:yfdf
ck]Ifs[t ?kn] ;'wf/
x'g]5 .
!=ul/jL lgjf/0f sf]]ifsf] :yfkgf,
ef}lts k"jf{wf/ lgdf{0f, dfgj ;
+;fwg lasf;, / cfo cfh{g sfo{s|
d x'g] 5 .
@ ;fd'bflos ejg lgdf{0f tyf
a[¢f>d lgdf{0f x'g] 5.
# g]t[Tj lasf; ;d'bfod'lv
sfo{qmd, pBd ljsf; tflnd sfo{s|
$ Dlxnf ;zlQms/0f ;+aGwL
cled'lvs/0f hgr]tgf / cfocfh{g
^ ;flxTo, snf, wd{ / k/Dk/fut
;f:s[ltsf] hu]gf{ tyf lasf; sfo{s|
& blnt, hghftL, cflbaf;L
plTkl8t÷pk]lIft ju{sf] tyf
l;dfGts[t kl/jf/ / cGwf, ckf+u
;dfa];Ls/0f ;xof]udf nlIft
* ;"rgf k|lalw, zx>flAb lasf;
nIf / o"jf lasf; sfo{s|d
 o'jf ljsf; sfo{qmd -hghftL,
blnt, cflbaf;L o"jfx?nfO{ k|
fyldsftfdf /flv v]ns'b, o"jf
:jfo+;]js tflnd tyf cltl/Qm
s[ofsnfk sfo{s|d ;d]t ;~rfng
# zx>fAbL ljsf;, nIf, :yfgLos/0f
:jf:Yo, lzIff / cfwf/e"t ;]jf
sfo{ cufl8 j9\g]5

^=!=$ cfly{s ljsf; of]hgf

of]hgfsf] ;f/f+z ;"rsx? k"i6\ofOsf
nIfM Jofkf/Ls tyf ko{6g k|jw{g != cfof]hgf cjwL  gu/kflnsfsf] of]
;DjGwL lqmofsnfkx?df a[l4 u/L e/Ldf s'n !@@) clen]v d;
gu/sf] cfly{s ljsf; ePsf] x'g]5 . hgfn] l;k ljsf; lnPsf
x'g]] 5g .
p2]Zo !M sLlt{k'/ cfpg]
ko{6ssf] ;Vof a9fpg]
Glthfx?M ko{6g Aofj;fodf j[2L !=rDkfb]jLdfView  gu/kflnsfsf] sfo
u/Lg] tower sf] lgdf{0f clen]v ge
ePsf] x'g]5
@= ! ko{6g ;'rgf
s]Gb|sf] :yfkgf
ePsf] x'g]5
!= k"jf{wf/sf] ljsf; ePsf] x'g]5 .  kof{Kt  gu/kflnsfsf]  ;
af6f]÷oftfoftsf] clen]v e
Joj:yfkg ePsf] x'g]5  3/]n' tyf  lg
. ;fgf pBf]u ;x
 ko{6sx?sf] cfjudg sfof{no g
ePsf] x'g] 5 sf7sf08f}sf s
 @)Ü lghL ;xefuLtf ] clen]v
a[l4 ePsf] x'g]5 .
@= /f]huf/Ldf a[l4 eO{ cfo cfh{g  :j/f]huf/ tflnd  gu/kflnsfsf]  ;
a9]sf] x'g]5 . Joj:yfkg ePsf] x'g]5 clen]v /x
. g
 nufgLsf] If]q lgwf/
{0f u/L k|
fyldstfdf /flvPsf]
x'g]5 .
#= sL=g=kf=sf] Jofkf/Ls  ahf/ Joj:yfkgdf @  gu/kflnsfsf]  g
ultljlwdf a[l4 ePsf] x'g]5 . %Ü ;'3f/ ePsf] clen]v a
x'g]5 .  ;8s g
 ln+s /f]8x?sf] #)Ü sfof{nosf] r
a[l4 ePsf] x'g]5 . clen]v c
!=l;kd'ns / ko{6g ljsf; ;DjGwL
tflnd .
@ Jofkf/ a[l4 sfo{qmd lghL If]qsf]
;xefuLtfdf ;+rfng ug]{ .
# hgr]tgf tyf counseling sfo{qmd ;
+rfng ug{ lghL If]qsf] ;
+:yfnfO{ lhDd]jf/L lbg] .
p2]Zo @M /f]huf/L k|jw{g u/L
cfly{s ljsf;df 6]jf lbg] .
!= /f]huf/Ldf a[l4eO{ cfo cfh{g  :j/f]huf/ tflndsf]  g=kf=sf] ;
a9]sf] x'g]5. Joj:yfkg ePsf] x'g]5 clen]v g
 nufgLsf] If]q
lgwf{/0f u/L k|
fyldstf /flvPsf]
x'g]5 .
!= /f]huf/L k|jw{g sfo{qmd
@= tflnd s]Gb« Joj:yfkg
#= cg';Gwfg tyf clen]lvs/0f
p2]Zo #M sL=g=kf=nfO{ z}lifs
tyf ko{6sLo ?kdf ljsf; ug{ cGo
cfly{s ultljlwx? s[ofzLn ePsf]
x'g]5 .
@= /f]huf/d"ns lzIff k|bfg ug]  k|fljlws lzIf0f ;  g=kf=sf] o
{ lzIf0f ;+:yfx?sf] kof{Kt ljsf; +:yfx?sf] :yfkgf clen]v k
ePsf] x'g]5 . ePsf] x'g]5 . g
 lzlIft hgzlQmsf]
ljsf; ePsf] x'g]5 .
^=!=% ljlQo ljsf; of]hgf
of]hgfsf] ;f/f+z ;"rsx? k"i6\ofOsf
nIfM gu/sf] ljlQo
l:ytLdf ;'wf/ Nof{O
;fj{hgLs ;]jf ;"ljwfx? k|
bfg u/LPsf] x"'g]5 .
ljlQo l:ytLdf ;'wf/
ePsf] x'g]5 .
Glthfx?M  n]vfk|0fnLdf ;'wf/
Corporate Accounting  gkfsf] clen]v s
System nfu' ePsf] x'g]5 ePsf x'g]5 .  cfly{s k|ltj]bg j
.  n]vf computerize x'g]5 .  Accounting Manual A
 Accounting Manaul to o
ePsf] x'g]5 .
 ;Dklt tyf bfloTjsf]
clen]v ePsf] x'g]5 .
!= cfodf j[l4 ePsf] x'g]5 .  cfo j[l4sf cfwf/df jh]6  gkfsf] clen]v ;
j[l4 ePsf] x'g]5 .  jh]6 e
 cfDbfgLsf] ;|f]t klxrfg  cfly{s k|ltj]bg c
ePsf] x'g]5 . ;
 cfo j[l4sf] nIf k'/f
ePsf] x'g]5 .
@=k|efjsf/L k|ltj]bg k|0ffnL  dlxgf ;dfKt ePsf] &  dfl;s tyf jfli{fs t
nfu' ePsf] x'g]5 . lbg eLq k|ltj]bg tof/ k|ltj]bg x
ePsf] x'g]5 .
 cfly{s jif{ lt]sf] dlxgf
eLq jflif{s k|ltj]bg
tof/ ePsf] x'g]5.
 hgzlQmsf] ljsf; ePsf]
x'g]5 .
%= vr{ Joj:yfkg  vr{ lgb]{zLsf tyf  vr{ lgb]{lzsf v
lgoGq0fd'vL ePsf] x'g]5. Accounting Manual sf] tyf Acounting Manual A
sfof{Gjog sf] sfof{Gjog . s
 k]ZsL lgoGq0f ePsf]  k]ZsL /sdsf] k
x'g]5 . cGTo u
 jh]6 eGbf abL  jh]6 ;Ldfdf /xL j
vr{ gePsf] x'g]5 . vr{ x'g' . v
Sfo{qmdx?M   
!=!=cjwf/0ff :ki6
ug{ ;]dLgf/ cfof]hgf ug]{
!=@= Consultant nfO{ t'?Gt
lhDd]jf/L lbg] .
!=# Accounting Manaul cljnDa
tof/ u/L sfof{Gjog ug]{ .
!=$ vr{ lgb]{lzsf tof/ u/L
sfof{Gjogdf Nofpg] .
!=%n]vf tyf /fh:j zfvfnfO{
Computerised ug]{ uf/pg] .

@=!g=kf=sf] ;Dkltsf]
clen]v /fVg]
;/f]sf/jfnfsf] ;xof]u cleofg
rnfpg] -lghL If]qsf]
@=@ Resource Maping sf
nflu ljz]if1nfO{ lhDd]jf/L
lbg] .
@=# jflif{s cfo j[l4sf
nflu ljz]if of]hgf
jgfO{ nfu' ug'{ kg]{ .
@=$ cfoj[l4df
;j}nfO{ kl/rfng
ug{ k'/:sf/ / b08sf] Joj:yf
ug'{ kg]{ .

#=! b/jGbL tyf of]Uotf

lgwf{/0f ug'{ kg]{ .
#=@ cgfjZos b/jGbL
s6f}tL u/L sd{rf/L
Joj:yfgnfO{ k|efjsf/L
jgfpg] .
$=! K|ltj]bg k|0ffnLsf] z'?
jft ul/g' kg]{.
$=@ bIftf clej[l4sf nflu
cfjZos tflndsf] Joj:yfkg
ug]{ .
$=# P]g lgod, lgb]
{zLsf kfngfsf] nflu
hLDd]jf/ jgfpg followup
sfo{qmd ;+rfng ug]{ .
%=!vr{ lgb]{zLsf tof/ u/L
nfu' ug'{kg]{ .
%=@ k]ZsL lgoGq0f
sfo{qmd nfu' ug'{ kg]{ .
%=# jh]6 cg';f/ dfq vr{
ug]{ k/Lkf6L j;fpg followup
sfo{qmd ;+rfng
ug'{ kg]{ .
%=$ cf=j=sf] cGTodf
vr{ ug]{ k/Lkf6Lsf] cGTo
ug]{ .
!= cfGt/Ls n]vfk/LIf0f  clGtd v]kfk/LIf0f  cfn]k k|ltj]bg b
k4tLnfO{ k|efjsf/L cufj} cfGt/Ls n]vf  vr{ Joj:yfkgdf ;' s
jgfO{Psf] x'g]5 . k/LIf-f ;DkGg ePsf] wf/ e
x'g]5 . c
@= hLG;L Joj:yfkg k|efjsf/L  hLG;L / n]vf zfvfsf  lhG;L lg/LIf0f k|  ;
ePsf] x'g]5 . aLr ;dGjog ePsf] ltj]bg x
x'g]5 .
 ljZjJofkL dfTotfsf  cfn]k÷cGtLo h
cfwf/df hLg;L n]vf n]vf kl/If0f k| x
/flvPsf] x'g]5 . ltj]bg
 gu/ ;Dk"0f{ ;Dkltsf]  gkfsf] hLG;L b
clen]v /flvPsf] x'g]5 . clen]v h
#= a]?h' km5of}6 Joj:yfkg  a]?h'sf] nut tof/ ePsf]  a]?h'sf] nutsf] s
k|efjsf/L ePsf] x'g]5 . x'g]5 . cwfjlw c
!=!= cfGt/Ls n]vfkl/If0f
zfvfsf] Joj:yfkg
!=@= cfGt/Ls n]vfk/LIf0f
lgb]{zLsfsf] tof/L tyf
@=!= /fhZj, n]vf, k|zf;g,
hLG;L zfvfsf aLr
;DGjofTds sfo{qmd ;
+rfng u/Lg'kg]{
@=@= gu/sf] ;Dk"0f{
;Dkltsf] clen]v zfvf
computerize software lgdf{0f
u/L k|of]udf Nofpg' kg]{
@=#= sd{rf/Lx?
nfO{ cfjlws tflnd
@=$= Corporate
accountingsystem dfq hLG;L
n]vfnfO{ ;dfj]z u/Lg'kg]
@=%= cfjflws lhG;L
n]vfk/LIf0f u/Lg' kg]{ .
#=!= a]?h' km5of}6 ljz]if
 lglZrt ;do ls6f u/L /sd
ltg]{ jf jLn e/kfO{ k]z
u/L km5of}6 ug]
{ JolQmnfO{ 5'6 tyf
k'/:sf/ lbg] .
 ;dodf a]?h' km5of}6 ug]
{ JolQm÷;
+:yfnfO{ pkxf/
sfo{qmd cflb .
#=@= a]?h'sf] nut
Joj:yfkg sfo{qmd
#=#= a]?h' km5of}6sf
nflu ljz]if ;ldlt lgdf{0f tyf

^=!=^ ;+:yfut ljsf;

of]hgf ;f/f+z ;"rsx? k'i6\ofO
:yfgLo lgsfox?sf] ;+:yfut ljsf;  :yfgLo lgsfox?df cfGtl/s  gu/kflnsf
eO{ gu/jf;Lx?n] l5^6f] >f]tsf] kl/rfng ePsf] x"g]5. jflif{s k|l
5l/tf] / :jRr ;]jf kfPsf x"g]5g\  hg;xeflutfsf] cfwf/df ;+rfng  ;ef]{If0f
ul/g] of]hgfdf slDtdf 25 k|ltzt ltj]bg
hg;xeflutf ePsf] x"g]5 .
 :yflgo :jfoQ zf;g P]g /
lgodfjnL k')f{ ?kn] sfof{Gjog
eO;s]sf] x"g]5 .
glthfx?  cf=j@)^&/@)^* df  gu/kflnsf
gu/kflnsfdf cfGtl/s >f]t jf6 ? jflif{s k|l
* s/f]8 kl/rfng ePsf] df cf=j=  gu/kflnsf
@)&!/@)&@ df ? !) s/f]8 jflif{s
k'u]sf] x"g]5 . cfo÷Joo

dfgljo ljsf; k|efjsf/L ePsf]  cfjZos tflnd z'Gojf6

x"g]5 .  >f]t JolQmsf] /f]i6/ tof/ ePsf]
ls=k'=gu/kfnsfdf pko'Qm ;'rgf  gu/kflnsfsf] Pp6f web page
s]Gb|sf] ljsf; ePsf] x"g]5 . :yfkgf x"g]5
 ;'rgfsf] lgoldt k|jfx q}dfl;s
a"n]l6g dfkm{t !( j8df
gu/ ljsf; ;+jlGw sfo{sf] cg"udg  cg"udg tyf d"Nof°g ;+jlGw
tyf d"Nof°g ePsf] x"g]5 . lgb]{lzsf Pp6f tof/ ePsf]
x"g]5 .
 ;'r°x? k|To]s $ dlxgfdf k|sf;g
ul/Psf] x"g]5
ljifout zfvf :yfkgf ul/g] 5 .  zfvf :yfkgf cfjZostfg";f/
:yfkgf x"g]5
gu/kflnsfsf] ljsf;sf] nflu GIS k|  cfjZostf cg";f/ GIS k|0ffnLsf]
ljlwsf] :f:yfkgf ug]{ k|of]u of]hgf th"{df tyf
sfo{FGjogdf d4t k'Ug]5 .
cfly{s ljsf; ;+jlGw ul/jL  zfvf :yfkgf Ps j6f :yfkgf x"g]5  gu/kflnsf
Go"gs/0f, lzk ljsf;, /f]hufl/d'ns clen]v
tflnd sfo{qmdx?sf] nfuL ;dGjo  :ynut cjn
zfvf :yfkgf ul/g] 5 .
sL=k' g=kf sf] ljsf; ;+u ;  ;+:yfut ;+hfn (network) sf]
+jlGwt ;/sf/L :ylLgo lgsfo Pj+ Joj:yf ul/g] 5 .
u}=;= ;+3 ;+:yfx? ;+u7lgs /  ;+:yfut ;dGjo ;ldltsf] :yfkgf
k|zf;lgs Ifdtfdf pNn]vgLo tj/n]
 ;+:yfut ;dGjosf] lgoldt j}7s
j[lå ePsf] x"g]5
j;]sf] x"g]
 :jfoQ zf;g P]g / lgodfjnL
cg";f/sf] ;+u7gfTds 9frf
d"tfljs cfjZos kg]{ sd{rf/L
kl/k'lt{ eO{ sfo{/t ePsf]

^=!=& ;f+:s[lts ;Dkbf ;+/If0f of]hgf

qm of]hgfsf] ;f/f+z ;'rsx? k'i6\ofO{Fsf hf]
=; cfwf/x?
! laifout p2]Zox?  ;Dkbf ;+/If0fsf  sLgkfsf]  sLg
 bL3{sflng ;f]r nflu sLgkfdf aflif{s k|ltj]bg ;Dk
k|flKtsf nflu 5'6\6} zfvfsf]  Gf]kfn ;/sf/ / nfO
ef}lts, cef}lts, :yfkgf ePsf] . lab]zLx?af6 glb
k|fs[lts / dfgj  Jf8f :t/Lo ;ldltx? nuftf/ ;xof]u k| sf/0
lgld{t ;Dkbfx? Afg]sf] . fKt eO{/x]sf] . zfv
sf] lg/Gt/ ;  Gf]kfn ;/sf/ /  Hfg :t/df o; k| gu/
+/If0f / ;Daw{g lab]zL la1x?n] lt ePsf] ;dy{g  ;Dk
u/L, cfw'lgs oxfF ePsf ;+/If0f cfbL af/] nflu
kl/jt{gnfO{ cfT sfo{nfO{ k| lgoldt >f]
d;ft ub} f]T;fxg u/]sf] . ;e]{If0f k| ePd
{ gu/sf]  ;+/If0f sfo{sf] lta]bg .  Gf]
df}lnstf / dxTj hgzlQm a[l4 ;/sf
cIf'0f{ /fvL, ePsf] . k|fK
cGtTjuTjf ug{
o;nfO{ gu/sf]  Hfg
lasf;sf] lt
cfwf/lznf wf/
agfpg] . km
@ glthfx?
 Ef}lts /  Ef}lts / cGo  Tfof/ ePsf]  E
cGo ;Dkbfx? ;Dkbfx?sf] 8s'd]06 c
sf] cfjl3s cfjl3s 8s'd]06  ;Dkbf / ; s
8s'd]06 tof/ tof/ eO{ +/lIft If]q 8
x'g] ;j{;fwf/0fnfO{ 3f]if0ff u
 :df/s ;Dkbf / ; ;'ne ePsf] . ePsf] . l
+/lIft If]q  sLgkfn]  laZj e
ls6fg eO{ :df/s ;Dkbf / ; ;Dkbf ;"rLdf  s
;Dkbfx?sf] ; +/lIft If]q (WORLD ;
+/If0fdf 6]jf ls6fg u/L g]kfn HERITAGE +
SITE) ;"lrs[t
k'Ug] ;/sf/n] l:js[t I
ePsf] .
 sLgkfsf u/]sf] . o
;Dkbfx? ;  g]kfn ;/sf/ /  ko{6s t
+/lIft cGo ;fwgx?n] cfudgdf a[l4 ;
eO{ b]zsf] k| o;af/] a/fa/ k| ePsf] .  g
d'v ;Dkbf ltj]bg lbPsf] . ;
zx/sf] ?kdf  g]kfn ;/sf/sf] u
lrlgg] k|:tfjnfO{ UNES  :
 laZj CO n] ;dy{g ;
;Dkbf ;"rLdf u/L laZj s
(WORLD HERITAGE ;Dkbf ;"rLdf b
x'g SITE) ;"lrs[t k
 ;+/lIft u/]sf] . c
;Dkbfx?sf  ;Dkbfx?sf sf/0f g
sf/0f ko{6g ko{6g cfudgdf  ;
lasf;df 6]jf a[l4 ePsf] af/] >
k'lu gkfsf] g]kfn ko{6g e
afl;Gbfsf] af]8{ / cGo
/f]huf/Lsf] >f]tx?sf] k|
cj;/sf] a[l4 lta]bgx? .
eO{ gu/sf]
cfly{s lasf;
# koljsf;k|d'v
sfo{qmdx?  ;+/lIft ;Dkbf  sLgkfsf]  g
 l/· /f]8 leqsf] If]q / :df/s ;Dkbf aflif{s ;
sLlt{k'/sf] If]q l:js[t ePsf] sfo{qmd . ;
d"n al:t, 8s'd]06 .  sLgkfsf] +
KffFuf, 6f}  sLgkfsf] lgdf{0f d
bx If]q, aflif{s sfo{qmd dfkb08sf]  s
rf]ef/ ;lxt afx]s ;Dkbf ; 8s'd]06. a
afUdtL gbL +/If0fsf] 5'6\6}  sLgkfsf] s
nfO{ ; of]hgf th'{df aflif{s g
+/lIft ;Dkbf eO{ sfof{Gjog sfo{qmdsf]  ;
If]q agfpg] ePsf] . ;ldIff >
 nfos', af3  nfos', af3 e}/a 8s'd]06 . e
e}/a kl/;/, kl/;/, Bk'v',  G
Bk'v', nf5L / nf5L / cfbL gfy ;
cfbL gfy dlGb/ +
dlGb/ kl/;/nfO{ :df/s p
kl/;/nfO{ ;Dkbf If]q  g
:df/s ;Dkbf 3f]if0ff u/LPsf] . s
If]q agfpg] .  6f} bxsf nflu s
 sLgkf leqsf hg;xeflutfsf l
;fF:s[lts ;fy ;a}nfO{ dfGo g
;Dkbfx?sf] ePsf] of]hgf  ;
clen]v /fVg] / th{df >
o;sfnflu Ps eO{ sfof{Gjog e
cfof]hgf ePsf] .
agfpg]  lgdf{0fsf]
 ;Dkbf ;+/If0f dfkb08 ;Dkbf ;
af/] hg hfu/0f +/If0fnfO{ dWo]
sfo{ ug]{ . gh/ u/L
 afudtL agfO{Psf] .
aftfj/0f ;'wf/sf  afUfdlt / x/Lt
o{df laz]if If]q ;+/If0f gkfsf]
cu|;/tf /fVg] . aflif{s
 6f}bxsf] / sfo{qmddf ePsf]
 K|fflrg Kff]v/L
/ 9f]sfx?sf] ;
+/If0f ug]{ .
 lrln+rf] laxf/,
lry' axL /
tggL rf]ssf]
of]hgfa4 ;'wf
/ ug]{ .
 laleGg a8fx?
sf dlGb/,
wf/fx? /
sf] ;'wf/ ug]{
 sLlt{k'/sf]
O{ltxf; /
;Dkbf lrgfpg]
lgdf{0f ug]

 lb3{sflng ;f]r k|fKt ug{ sfo{ut
lqmofsnfknfO{ alnof] / ;}4flGts cfwf/ lbg
gu/kflnsfn] ;f+:s[lts ;Dkbf ;+/If0f ;DalGw gLlt
th{'df u/L nfu' ug]{ .
 l/„|\/f]8 leqsf] al:tnfO{ :df/s :fDkbf If]q,
kfFuf,gufpF / 6f}bxnfO{ ;+/lIft ;Dkbf If]q agfpg] .
 ;f+:s[lts ;Dkbf ;+/If0fsf nflu hg hfu/0fnfO{ ;an
agfpg] / ;+/If0f sfo{df hg;xeflutf / lghL
If]qnfO{ clu|d :yfg lbg] .
 k/Dk/f b]lv >[hLt pk]lIft / plTkbLt au{sf] o; If]qdf
ePsf] of]ubfgnfO{ ;x|fxgf ub}{ o; au{nfO{ ;+/If0f
sfo{sf ;dfg?kn] ;dfj]z ug]{ .
! ko{6g ljsf;
laifout p2]Zox?
 lb3{sfnLg ;f]r k|  b]zdf lelqg] sn  sLgkfsf]  sLg
flKtsf nflu alnof] ko{6s ; aflif{s k|aw
cfwf/lznf >[hgf +Vofsf] !)% k|lta]bg . sg}
u/L o; ko{6s  lgoldt ;e] gLlt
gu/nfO{ b]z tyf sLlt{k'/df cfPsf]. {If0f k|  /fhg
lab]zdf ;d]t  ; lta]bg . geP
cfslif{t t'NofpFg] Dk"0f{ dWosflng  k'/ftTj ko{
/ oxfF :jb]zL / gu/nfO{ ko{6g laefusf] cfud
lab]zL ko{6sx? If]qdf ;dfj]z u/L of]hgf . ePd
sf] cfudgdf a[l4 ko{6g sfo{qmd ;  sLgkfsf]  ko{
ug]{ . +rfng ePsf] . aflif{s of]h
 o;nfO{ pkTosfsf]  ko{6g Aoj;fodf of]hgf / sfof
ko{6g gu/sf] a9L hg; ko{6g gLlt . nflu
sfo{snfksf] Ps +Vof ;lDdlnt  gu/ :jR5 / k"jf
cleGg c„\u ePsf] . ;kmf ePsf] . ->f]
agfpg] .  xf]6n, nh, 6«fen ] geP
 …ko{6g lasf;sf] Ph]06x?sf] ;  g]kfn ko{6g  a9L
… d'Vo nIo +Vofdf a[l4 ePsf] af]8{sf] k| gu/a
ko{6g pwf]usf]  gu/df ePsf ltj]bg . ko{
lasf; åf/f ko{6lso Aoa
gu/af;Lsf] hLjg ;f+:s[lts ;Dkbfx? +nU
:t/ psf;L sf] lbuf] ?kn] ; g;s]
;f+:s[lts +/If0f eO{  ;f+:
w/f]x/sf] ; :jR5 / ;kmf ePsf] . ;Dk
+/If0fdf 6]jf k'/–  gu/sf ;8s, rf]s, plrt
ofpg' x'g]5 . axfnx? :jR5 / geP
 ko{6gsf] ;kmf ePsf] .
clea[l4n]  ko{6lso tYofÍsf] ;
+sng x'g] u/]sf] .
gu/sf]  gu/sf] cfly{s :t/df
;f+:s[lts ko{6gsf] a9L
of]ubfg ePsf] .
w/f]x/ / l/lt
 lghL If]q / ;fdflhs
@ glthfx?
 gu/sf] cfly{s
ultlalwdf  ko{6gn] gu/afl;x?  sLgkfsf] sLg
ko{6gsf] pNn]Vo sf] cfo>f]t aflif{s k| ko{
of]ubfg x'g]5 a9]sf] . lta]bg y{s
 ko{6gdf ;+nUg  ko{6s cfudgdf  k'/ftTj fyld
gu/af;Lx?sf] ; a[l4 ePsf] . laefusf] k| g/fv
+Vofdf pNn]Vo  gu/sf] k"jf{wf/x? ltj]bg . sLg
a[l4 x'g]5. lasl;t eO{ gu/  NATA, NATO, u'?
 ko{6s cfudgsf] ; :jR5 / ;kmf ePsf] . RIBAN, HAN / gu/]
+Vofdf a[l4  xf]6n, nh, 6«fen g]kfn ko{6g gu/a
x'g]5. Ph]06x?sf] ; af]8{sf] k| ;xefl
 ;f+:s[lts ;Dkbfx? +Vofdf a[l4 ePsf] lta]bg . kl/rf
sf] lgoldt ?kdf ;  ;f+:s[lts ;Dkbfx?  ko{6sx? sf] ;b'k
+/If0f eO{ /xg] sf] lgoldt ?kdf ; larf/ ;Íng . g;s]
5. +/If0f ePsf] g]kf
 gu/sf ;8s, uNnL /  gu/sf] cfjZ
rf]sx? :jR5 / ;kmf ;f}Gbo{tfdf a[l4 fKt
eO{ gu/sf] ePsf] .  >f]t
ef}lts :j?k al9 cko
cfsif{s / lk|o  /fhg
x'g]5. geP
 Gfu/sf] ef}lts :j? ko{
k a9L cfsif{s / cfud
lk|o x'g]5. ePd
 lghL 3/x?sf]
;f}Gbo{tf sfod
eO{ /xg] 5 .
# k|dv
sfo{qmdx? != ko{6g lasf;sf]  sLgkfsf]  u'?
! u'? of]hgf tof/ aflif{s geP
ePsf] . k|lta]bg .  sLg
@= pknAw  k'/ftTj sfo{
sf] cfwf/df laefusf] gk/]
ko{6g of]hgf  gu/a
cfwf/df ;  sLgkfsf] ;xefl
lasf;sf] u'?
+/If0fsf] aflif{s k|ef
of]hgf l:jsl[t / sfo{qmd . geP
sfddf lg/Gt/tf  sLgkfsf  /fhg
sfof{Gjog .
ePsf] / ef}lts lgdf{0f geP
@=;f+:s[lts ; lasf; cfrf/ ;+lxtf ko{
Dkbfx? /  k'/ftTj cfud
sfo{qmd laefusf] k| ePd
gu/sf] cg';f/ ;8s,9n / lta]bg .
k"jfwf/x?sf] ; gfnfsf]  ko{6g
+/If0f / ;'wf/ af]8{sf] k|
lgdf{0f / ltj]bg .
sfo{ . d/Ddt  gofF
sfof{Gjog sfo{qmdx?
h:t} ko{6g ?
ePsf] 6, ko{6g
d]nf cfbL z'?
#==tflnd s]Gb|x?  ko{6g
#=hu/af;Lnf sf] ;xof]udf g=kf= ;DalGw tYofÍ
O{ ko{6g ; n] tflndsf] cfof]hgf ;j{ ;'ne ePsf]
DalGw tflnd u/L kf+r jif{df @) .
hgf gu/:t/Lo kyk|
lbg] b{zs tof/ ePsf].
1_ ko{6sx?sf] kf+r jif{df @ j6f sLgkfsf  sLg
nflu ;'lawfx?sf] ko{6s ;"rgf s]Gb|x? ] aflif{s sfo{
a[l4 ug]{ jGg] 5g\ . k|lta]bg . gk/]
 kf+r jif{df % j6f  ;fw
ko{6s zf}rfnox?  sLgkfsf] sdL
jg]sf] . aflif{s
sfo{qmd .

2_ sLgkfk'/sf] 1_ k':ts n]vg u/L k':ts tof/ ePsf] k':ts

ko{6g dxQf 5kfpg] tyf ljt/0f
af/] :t/Lo k'l:tsf u/LPsf] .
k|sflzt ug]{
3_ /]l8of], l6le 2_ xKtfdf /]l8of] /]l8o
sfo{qmd lgdf0f{ Psj6f /]l8of] sfo{qmd k|;f/ k|;f
ug]{ sfo{qmd tyf ePsf] .
dlxgfdf Pp6f
6]lnlehg sfo{qmd
tof/ eO{ k|zf;/0f
4_ j]j;fO6 tof/ ug]{ 3_ j]j ;fO{6 tof/ ePsf] j]j ;fO{6 j]j ;fO
. gu/
5_ gofF xf]6]n / 4_ xf]6]n / nhx?sf] ; HAN sf] k|ltj]bg Gfkfn
nhx? vf]Ng g= +Vof a[l4 ePsf] stf
kf= n] laz]if x'g]5 . Kfo{
;x'lnotsf ;fy lghL geP
If{qnfO{ pT;flxt
ug]{ .
6_ ko{6g 6'/df 5_ tof/ ePsf] k'l:tsf tof/ k'l:ts
ko{6sx?n] ePsf] .
ug{ x'g] / gx'g]
af/] k'l:tsf tof/
ug]{ .
7_ gu/ lrgf/L k"l:tsf 6_ tof/ ePsf] k'l:tsf tof/ k'l:ts
-a|f];]o/_ tof/ ug] ePsf] . .
8_ ko{6g k|a4{g 7_ k|Tos jif{ ko{6g sLgkfsf]  sLg
nflu ko{6g dxf]T;j sfo{qmd aflif{s sfo{
dxf]T;j sfo{qmd ePsf] x'g]5 . k|lta]bg . gk/]
ug]{ . ;fwg
 sLgkfsf] sdL
sfo{qmd .
af]8{sf] k|
g]kfn ko{6g 9_ g]kfn ko{6g g]kfn ko{6g g]kfn
aif{ @)!! sf] aif{ @)!! sf] aif{ @)!! sf] aif{
sfo{qmddf sLlt{k/ sfo{qmddf sfo{qmd sfo
klg ;dfj]z u/L o; sLlt{k/ klg ;dfj]z g]kfn ko{6g sLlt
sfo{qmddf pRr k| ePsf] aif{ @)!! sf]
fyldstf;fy efu lng] k|ult k+|ltj]bg
10_ lab]zL elugL zx/ 8_ kfFr jif{ b'O{j6f = 9_ sLgkfsf  sLg
agfpg] zx/;+u eugL ] aflif{s hfFu
;DjGw lj:tf/ ePsf] k|ltj]bg
x'g] 5 .
11_ :df/sx?sf] kl/ro 10_ dxTjk'0f{ :df/sx? 11_ sLgkfsf 1
kf6L /fVg] df ;f]sf] gfd, ] aflif{s
dxTjk'0f{ ldlt tyf sfo{qmd . sfo{q
5f]6f] ljj/0f ;lxtsf] :df/sx? gk/]d
kf6L ePsf] x'g]5 . df xg] gfd 1

12_ # j6f ljifout 14_ gSzf tof/ n] ;f] a]axf
If]qsf] cfwf/df eO{ pkof]udf ko{6g dfu{sf] dfu
ko{6g dfu{sf] cfPsf] pkof]u u/]sf] geP
gof+ gSzf tof/ NATA,
ug]{ ko{
13_ g]kfn ko{6g aif{ 15_g]kfn ko{6g g]kfn ko{6g g]kfn
@)!! sf] aif{ @)!! sf] aif{ @)!! sf] aif{
sfo{qmddf sfo{qmddf sfo{qmd sfo
sLlt{k'/ ;dfj]z sLlt{k'/ ;dfj]z sLlt
ug]{ ePsf] gePd
Kfo{6g lasf; of]hgf
 lb3{sflng ;f]r k|flKtsf nflu, sfo{ut
lqmofsnfknfO{ alnof] / ;}4flGts cfwf/ lbg
gu/kflnsfn] ko{6g ;DalGw lglt th{df u/L nfu' ug]
 ko{6g lasf;nfO{ ls=g=kf=sf] cfly{s lasf;sf] k|
fyldstfdf /fVg] .
 ko{6g sfo{qmdsf nflu u'? of]hgf tof/ u/L ;f] cg';f/
sfo{ ug]{ .
 z'?df cfGt/Ls ko{6g lasf;df laz]if Wofg lbg] .
 df}lns tl/sfn]] ko{6g lasf; ug{ oxfFsf] ;+:s[lt /
hglhjgsf] ;fldKodf o:sf] :jcg'elt x'g ;Sg] aftfj/0f
agfpg] .
 ko{6g lasf;sf nflu hg hfu/0f ;an agfpg / laif]z
sfo{qmsf ;fy hg;xeflutf / lghL If]qnfO{ clu|d :yfg
lbg] .
 ko{6g sfo{qmddf ;dfhsf pk]lIft au{sf]
kxF'rnfO{ laz]if :yfg lbg] .
 cfufdL % aif{df g]kfndf lelqg] ko{6sx? dWo]
slDtdf !) k|ltzt ko{6sx? Nofpg ;fdYo{ agfpg] .
 ko{6sx?n] ;'/lIft aftfj/0fsf] cg'e"lt ug{ ;Sg]
agfpg] .
 ko{6g af6 cfpg;Sg] s'k|efj /f]Sb} gu/sf] ;+:s[lt
w/f]x/nfO{ ;+/If0f / ;Daw{g ub}{ nfg] zx/.
 g]kfn ;/sf/sf] ko{6gaf6 xg] cfosf] s]lx c+z
sL=g=kf=n] k|fKt ug]{ .
 /fli6`o / cGt/fli6`o ;+u7gx?;· ;xeflutfsf] cfwf/df
sfo{qmd ;+rfng u

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