a}+lsË ck/fw, hfn;fhL / clgoldttf Ps ljZn]if0f

lza s'df/ clwsf/L

ljifo k|j]zM
a}+lsË Joj;fo /fHo ;~rfngsf] Ps ckl/xfo{ ;fwgsf] ?kdf :yflkt eO;s]sf] 5 . /fHosf]
ljQLo kl/rfngb]lv ;j{;fwf/0fsf] cfly{s ;'/Iff, ljt/0f / ;+sngsf] dfWodklg a}+lsË If]q g}
xf] . o; cy{df /fHosf] ljsf; lgdf{0f, cfly{s kl/rfng, Jofkf/ k|j4{g b]lv ;j{;fwf/0fsf]
hLjgofkgsf] nflu cfjZos kg]{ j:t' / ;]jf pknAw u/fpg] k|d'v dfWod a}+lsË If]q g} xf]
eGg ;lsG5 . o;sf] ;'–;~rfng / ;jntfaf6 g} /fHon] cu|utL xfFl;n ug{ ;Sb5 eGg]df
s;}sf] b'O{dt x'Fb}g . /fHo /fHosf] aLrdf, /fHo / JolQmsf] aLrdf jf JolQm JolQmsf] aLrdf
lsg gxf];\ hxfF ?k}ofF k};fsf] sf/f]jf/ x'G5 To:tf] sf/f]jf/ ug{ Ps e/kbf]{ Pj+ ljZj;gLo
dfWodsf] h?/t kb{5 To:tf] dfWod a}+s tyf ljQLo ;+:yfx? g} x'g\ . a}s tyf
ljQLo ;+:yfx? sfg'g4f/f ;+:yflkt, ;+/lIft Pj+ lgolGqt ePsf x'G5g . cfw'lgs ljsf; ;Fu}
o;sf] ljZjJofkL ;+hfn v8f eO;s]sf] 5 / ;+;f/sf] s'g} Pp6f s'gfdf a;]sf] JolQmn] s'g}
csf]{ :yfgaf6 ;lhn} a}+lsË ;'ljwf k|fKt ug{ ;Sb5 . cfjZostfn] r]tgfsf] ljsf; x'G5 /
To:tf] r]tgfn] ;+:yfsf] lgdf{0f ub{5 . ;fdflhs, /fhgLlts r]tgf, >f]t / ;fdYo{af6 To;sf]
ljsf; / lj:tf/ x'G5 . s'g} klg ;+:yfsf] ljsf; / lj:tf/ ;Fu;Fu} To;sf r'gf}tL / cj/f]ws
tTjx? klg gofF gofF cfsf/ / cfotgdf k|s6 x'Fb} hfg' ljsf;sf] clgjfo{ lgod g} xf] .
To:tf r'gf}tL / cj/f]wx? l5rf]Nb} cl3 a9\bf dfq s'g} klg ;+:yfsf] cl:tTj sfod
/xg ;Sb5 . a}+lsË If]qklg o;af6 c5'tf] /xg ;Sb}g . cfh b'lgofFdf hlthlt a}+lsË ahf/sf]
ljsf; / la:tf/ x'Fb} 5 Tolt g} o;df cg]sf}+ ljsf/ / lj;+utLx? klg l;h{gf x'Fb} uPsf 5g\ .
cj;/ / r'gf}tLx? ;dfgfGt/ ?kdf ljsf; eP/ uPsf 5g . a}lsË Joj;fodf
u}Xsfg'gL ?kdf cg'lrt cfly{s nfe jf ;'ljwf lnO{ ;+:yfnfO{ xfgL gf]SzfgL ug]{ / JolQmn]
kmfObf n'6g] sfo{nfO{ To;sf] k|s[ltsf] cfwf/df a}+lsË ck/fw, hfn;fhL jf clgoldttf eg]/
dfGg ;lsG5 . o:tf ck/fwhGo sfo{n] Pp6f ;+:yf ;dfKt x'g]dfq xf]Og sL To;n] a}+lsË
If]qnfO{ Wj+z u/L cy{tGq g} 8fFjf8f]n x'g uO{ / d'n's Ps c;kmn /fi6« (Failure State) df
kl/0ft ;d]t x'g;Sb5 .

kl/efiffM
;fdfGo cy{df a}+ssf] Joj:yfksLo sfo{ tyf lg0f{o k|lqmof, b}lgs sf/f]jf/ ;~rfng Pj+
a}+lsË sf/f]jf/sf] qmddf k|rlnt sfg'g, a}+ssf] gLlt, lgod, /fi6« a}+ssf] lgb]{zg Pj+
kl/kqx?n] gug'{ eg]sf] sfo{ ug'{ / ug'{ eg]sf] sfo{ gug'{ ljifosf] k|s[lt cg';f/ a}+lsË ck/fw,
hfn;fhL Pj+ clgoldt sfo{ xf] eGg ;lsG5 . h'g sfo{ b08gLo x'G5 / To;n] ;+:yf tyf
JolQmnfO{ xfgL gf]SzfgL k'/\ofPsf] x'G5 .
g]kfnsf] k|rlnt sfg'g Pj+ ljleGg lj4fgx?n] o;nfO{ ljleGg 9+un] kl/eflift u/]sf 5g\ .
s]xL dxTjk"0f{ kl/efiff tn pNn]v ul/Psf] 5 .


n]vf clws[t, /f=af=a}+s s]=sf= sfg'g ljefu
a}+lsË ck/fwM
ljutdf g]kfn sfg'gdf 5'§} ?kdf a}+lsË ck/fw ;DaGwL sfg'gL Joj:yf g/x]sf], d'n'sL P]g,
7uLsf] dxn, lst]{ sfuhsf] dxn adf]lhd 7uL tyf lst]{ hfn;fhLsf] j[xt kl/efiff leq}
a}+lsË ck/fwnfO{ ;d]t kl/eflift ug'{kg]{ cj:yf lyof] . e|i6frf/hGo s;"/sf] xsdf e|i6frf/
lgjf/0f P]g, @)%( Pj+ clVtof/ b'?kof]u cg';Gwfg cfof]u P]g, @)%* adf]lhd a}+lsË
ck/fwnfO{ kl/eflift ug'{kg]{ cj:yf lyof] . xfn a}lsË s;'/ tyf ;hfo P]g,
@)^$ sfof{Gjogdf cfO;s]kl5 a}+lsË ck/fwnfO{ a}+lsË s;"/sf] ?kdf kl/eflift u/]sf]
cj:yf 5 . pQm P]gsf] bkmf @-v_ df "a}lsË s;"/" eGgfn] kl/R5]b @ adf]lhdsf]
s;"/ ;Demg' k5{ eGg] pNn]v u/L kl/R5]b @ df s] s:tf sfo{x? a}lsË s;"/ x'g\ eGg] pNn]v
ul/Psf] 5 h;cg';f/,
cglws[t ?kdf vftf vf]Ng jf /sd e''QmfgL dfu ug{ gx''g], cglws[t ?kdf r]s, r]sa's jf
a}Í ljj/0f k|fKt ug{ jf lbg gx''g], cglws[t ?kdf /sd lgsfNg jf e''QmfgL lbg gx''g],
ljB''tLo dfWodsf] b'?kof]u jf cglws[t k|of]u u/L e''QmfgL lng jf lbg gx''g], cglws[t ?kdf
shf{ lng jf lbg gx'g], shf{sf] b'?'kof]u ug{ gx'g], a}lÍË ;|f]t, ;fwg / ;DklQsf] b'?'kof]u
ug{ gx'g], efvf gf3]sf] C0fLn] ;DklQ k|fKt ug{ jf vftf vf]Ng gx'g], C0fLsf] rfn"
kl/of]hgfnfO{ gf]S;fg x'g] u/L C0f jf ;''ljwf /f]Sg gx'g], sfuhft jf vftf
axL ;RofO{ sLt]{] jf hfn;fhL u/L xflg gf]S;fgL k'¥ofpg gx'g], a9L, sd jf unt d"NofÍg
ug{ gx'g], clgoldt cfly{s tyf ljQLo sf/f]af/ ug{ u/fpg gx'g] eGg] sfg'gL Joj:yf ePsf]
ePsf] x'Fbf pNn]lvt sfo{x? a}lÍË s;"/ cyf{t a}lÍË ck/fw x'g\ .

a}lÍË ck/fwsf] kl/efiffsf] ;Gbe{df rrf{ ubf{ d'n'sL P]g, 7uLsf] dxndf pNn]lvt s] s:tf
sfo{x? 7uL x'g\ eGg] ;Gbe{nfO{ klg hf]8g' cfjZos 5 . a}+s 7uL h3Go a}lÍË ck/fw xf] .
7uLsf] dxnsf] ! g+= adf]lhd,
"s;}n] cfkm\gf] xs gk'Ug] csf{sf] xssf] rn crn wgdfn xs k'Ug]nfO{ jf h;sf lhDdfdf
/x]sf] 5 p;nfO{ nnfO{ kmsfO{ jf hfn kl/kGr u/L jf cfkmgf] xs gePsf] ;DklQdf cfkm\gf]
xs k'Ug] lst]{ sfuh agfO{, lbO{ jf k]z u/L jf cfkm";+u gePsf] s'/f cfkm";+u 5 egL
em'SofO{ jf em'7f] s'/fnfO{ ;2] xf] egL em'SofO{ jf c? h'g;'s} Joxf]/f;+u wf]sf lbO{ ukmntdf
kf/L cfkm\gf] xs gk'Ug] csf{sf] xssf] rn crn wgdfn lnP lbP lbnfPdf jf csf{sf] dfn
d]/f] xf] egL jf d]/f] ePsf] 5 egL lnvt u/L jf gu/L ;f]xL dfn lnP lbP laqmL Jojxf/
u/]df jf ;§fk§f u/L lnPdf 7uL u/]sf] 7x5{ ."
To:t} ;f]xL dxnsf] @ g+ adf]lhd,
"s;}n] cfkm\gf] gfpF 9fF6L ;f] gfpF d]/f] xf]Og, cs}{sf] xf] egL jf ;f] dflg; d xf]Og cs}{ xf]
egL / csf]{ dflg;sf] gfpFnfO{ d]/f] xf] ;f] dflg; d} x'F egL eGg' jf To:tf] s'/f csf{af6 hfgL
a'emL egfpg' egL lbg' OToflb h'g;'s} s'/f] u/L xf];\ s;"/ ;hfoaf6 aRgsf nflu jf
a]OdfgLsf] lgot;+u c? s;}nfO{ wf]sf, ukmnt jf em'Sofgdf kf/L csf{sf] gf]S;fg jf cfkm\gf]
kmfObf x'g] sfd u/]df 7uL u/]sf] 7x5{ ."
To:t} ;f]xL dxnsf] % g+= adf]lhd, "7uL ug]{;+u ldnL 7uL u/]sf] wgdfn afF8L lng] jf 7uL
ug{nfO{ d2t lbg] jf 7uL ug{sf] lgldQ u/]sf] s'g} lnvtdf hfgL hfgL ;fIfL x'g] JolQm
dltof/ 7x5{ . To:tfnfO{ 7uL ug]{ ;/x ;hfo x'G5 ."
To;} u/L d'n'sL P]g, rf]/Lsf] dxn / n'6lk6sf] dxndf ePsf sfg'gL Joj:yf adf]lhd a}lÍË
If]qdf x'g] rf]/L tyf n'6lk6 ;d]t h3Go a}lÍË ck/fw cGtu{t kb{5g\ .

lst]{,hfn;fhLM
d'n'sL P]g, sLt]{ sfuhsf] dxnsf] ! g+= adf]lhd,
"x:tfIf/ jf cf}+nfsf] NofKr] ;xL lgzfgf / 5fk OToflb em'¶f agfO{ u/L jf P]g adf]lhd
/Ltk"j{ssf] ;lx5fk eO/x]sf] cs}{ ljifosf] ;Rrf lnvtdf n]lvPsf] Joxf]/f s'g} tl/sj;+u
p8fO{ cs}{ dtnj lg:sg] Joxf]/f kf/L ldnfO{ n]Vg] / Pp6f sfdnfO{ egL ;xL5fk u/]sf] lnkmf
sfuh jf 5fk lnP lbPsf]df ;f] sfddf gnufO{ cs}{ Joxf]/fsf] lnvtdf nufO{ jf
cs}{ Joxf]/fsf] lnvt n]Vg] OTofbL sfd u/]sf]af6 csf{sf] hLp wg jf xs hfg] gf]S;fg x'g]
jf ;f] s]xL geP klg em'¶f sfd ug]{ dflg; cfkm}+nfO{ jf c? s;}nfO{ kmfObf k|df0f x' g] u/L
sfd u/]sf] /x]5 eg] To:tf em'¶f sfuhaf6 sfd u/L eO;s]sf] xj;\ jf gxj;\ sLt]{ u/]sf]
7x5{ . To:tf] sLt]{ u/fpg]nfO{ / hfgL a'emL sLt]{ sfuhdf a:g] ;fIfL dltof/ ;d]tnfO{ aft
nfU5 ."
To;}u/L ;f]xL dxnsf] @ g+= adf]lhd,
";d"rf lnvtdf eg] sLt]{ gu/]sf] sf/0fLsf hfgsf/L dGh"/Ln] e}/x]sf] ;Rrf lnvtdf ldlt
jf s]xL Joxf]/f 36L a9L kf/L ;RofO{ agfPsf];Dd /x]5 eg] h] hlt s'/f 36L a9L kf/L
agfPsf]5 plt s'/fsf] sLt]{ ug]{ 7x/L aft nfU5 ."
;f]xL dxnsf] # g+= adf]lhd,
"n]lvPjfx]s csf{sf] xs d]6\g], xbDofb tfl/v hfg] jf s'g} t/x;+u gf]S;fg kfg]{ OToflb
h'g;'s} dtnjn] xf];\ gu/] gePsf] em'¶f s'/f u/] ePsf] xf] egL ldlt, cÍ jf Joxf]/f km/s
kf/L ;lx5fk u/L u/fO{ sfuh agfP jf agfpg nufPdf ;d]t hfn;fhL u/]sf] 7x5{ ."
g]kfnL j[xt\ zAbsf]zdf hfn;fh zAbsf] cy{ M
"gePsf e'¶f s'/f u/]sf] jf ePsf] xf] egL c+s, ldlt, a]xf]/f cflb km/s kf/L n]v]/ ;xL5fk
u/L lng] jf lbg] sfd ."
Oxford Dictionary of Business Second Edition n] Fraud sf] ;DaGwdf u/]sf] kl/efiff M
"A false representation by means of a statement or conduct, in order to gain a
material advantage. A contract obtained by fraud is avoidable on the ground of
fraudulent misrepresentation. If person uses fraud to induce someone to part with
money he or she would not otherwise have parted with, this may amount to theft."

hfn;fhLnfO{ g]kfnsf] Accounting Standards df ul/Psf] kl/efiff M

"The term "fraud" refers to an international act by one or more individuals among
management, employees, or third parties, which results in a misrepresentation of
financial statement. Fraud by involve:
- Manipulation, falsification or alteration of records or documents.
- Misappropriation of assets.
- Suppression or omission of the effects of transactions from records of
documents.
- Recording of transactions without substance.
- Misapplication of accounting policies."
clgoldttfM
lgoldt Pj+ lgod sfg'g ;Ddt 9+un] ;Dkfbg gePsf jf gul/Psf sfd
sf/jfxLnfO{ clgoldttf egL ;fdfGo cy{df eGg ;lsG5 . clgoldttf d"ntM s'g} ;+:yf jf
sd{rf/Ln] cfGtl/s sfd sf/jfxLsf l;nzLnfdf ug]{ nfk/jfxL, j]xf]lzof/L cflb;Fu
a9L ;DalGwt x'G5 . h;sf] sf/0f q'6L x'g uO{ ;+:yfdf cfly{s ef}lts xfgL gf]SzfgL
x'g], ;+:yfsf] ljZj;gLotfdf c;/ ug]{ jf To;sf] kl/0ffdtM ck/fw ;d]t x'g ;Sb5 .
'clgoldttf' nfO{ g]kfnL j[xt\ zAbsf]ifdf o;/L kl/eflift ul/Psf] 5 M
"!_ lgod cGtu{t gkgf{sf] efj jf cj:yf, lgoldttfsf] cefj, Jojl:yttfsf] cefj,
cJojl:yttf,
@_ s'g} vfz tl/sf jf k|lqmof gtf]lsPsf] l:ylt,
#_ P]g–sfg'g / ?n lgodsf] kfngf gePsf] l:ylt,
$_ lgwf{l/t lgod / k|lqmof gk'/\ofO{ vr{ar{ cflb ubf{ x'g cfpg] bf]if ."

pNn]lvt kl/efiff cg';f/sf ljleGg ?kdf x'g] cfk/flws, clgoldt Pj+ hfn;fhLk"0f{ sfo{x?
h;af6 JolQm tyf ;+:yfsf] cfly{s xfgL gf]S;fgL x'g] dfq xf]Og sL a}+s tyf ljQLo ;+:yfsf]
ljZj;gLotf u'Dg], a}+s 8'Ag], vf/]h x'g] / To;af6 d'n'ssf] cy{tGqdf g} k|lts'n k|efj
kg{ hfG5 . o;y{ a}+lsË ck/fw /fli6«o cy{tGqs} Ps k|d'v r'gf}tL xf] eg]/ eGg ;lsG5 .

k|rlnt sfg'gL Joj:yf

a}+lsË ljsf; / cfw'lglss/0f ;Fu} gofF gofF a}+lsË ck/fwsf >[+vnfx? ;d]t b]vf kg]{ u/]sf
5g\ . o;y{, a}+lsË ck/fwnfO{ lgoGq0f tyf Go'lgs/0f ug{ ;fdfGo sfg'gn] dfq k|ofKt gx'g]
dx;'; u/L ;/sf/n] laleGg P]g sfg'gsf] th'{df u/]sf] 5 . ;+:yfut ?kdf x'g ;Sg] a}+lsË
ck/fwnfO{ lgoGq0f tyf Go'lgs/0f ug{ lgodg, lgl/If0f, ;'kl/j]If0f Pj+ lgoGq0f ;DaGwdf
g]kfn /fi6« a}+snfO{ Jofks clwsf/ ;lxtsf] /fi6« a}+s P]g, @)%*, Plss[t 5ftf P]gsf] ?kdf
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# Pj+ pQm P]g adf]lhd g]kfn /fi6« a}+s4f/f hf/L
ul/Psf] Plss[t a}+lsË lgb]{zg / ;DalGwt a}+ssf k|jGwkq Pj+ lgodfjnLx?, ljlgd]o
clwsf/kq P]g, @)#$, ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$, ljB'tLo sf/f]jf/ P]g, @)^#,
efvf gf3]sf shf{ c;'nL ug{ a}+s tyf ljQLo ;+:yfsf] C0f c;'nL P]g, @)%* Pj+ a}+s tyf
ljQLo ;+:yfdf x'g;Sg] s;"/hGo sfo{af6 a}+s tyf ljQLo k|0ffnLdf kg]{ c;/ /
hf]lvdnfO{ Go"g u/L a}+s tyf ljQLo k|0ffnLk|lt ljZj;gLotf clej[l4 ug]{ p2]Zo ;lxt a}+lsË
s;"/ tyf ;hfo P]g, @)^$ sfof{Gjogdf /x]sf 5g\ .

a}+s tyf ljQLo ;+:yfsf] xsdf g]kfn /fi6« a}+s lgodgsf/L lgsfo /x]sf] / /fi6« a}+s P]g,
@)%* Pj+ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# df tf]lsPadf]lhdsf sfd sf/jfxL gug]{,
To;sf] alv{nfkm hfg] a}+s tyf ljQLo ;+:yfnfO{ sfg'g adf]lhd sf/jfxL ug]{, To;sf
kbflwsf/Lx?nfO{ b08 ;hfo ug]{ / a}+s vf/]hL ;d]t ug{ ;Sg] clwsf/ pQm P]gn] u/]sf
5g\ . ;+:yfut 9+uaf6 x'g] a}+lsË ck/fwnfO{ pQm P]gn] lgoGq0f tyf Go'lgs/0f ub{5g\ .
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] kl/R5]b !! n] s;"/ tyf b08 ;hfo ;DaGwL
sfg'gL Joj:yf u/]sf] 5 . h;cg';f/, bkmf &) -s_ adf]lhd s;}n] Ohfht glnO{ jf
Ohfhtkqsf] ljkl/t x'g] u/L s'g} k|sf/sf] lgIf]k lnPdf jf shf{ lbPdf jf l8j]~r/ jf ljQLo
pks/0f hf/L u/]df jf /fi6« a}+sn] tf]s] ljk/Lt x'g] u/L Jofh lng] lbg] u/]df, sfg'g tyf
lgb]{zg ljk/t ljb]zL ljlgdo sf/f]jf/ u/]df / P]= sf] -v_ adf]lhd Ohfhtkqk|fKt ;+:yfsf]
ljQLo sf/f]jf/, lx;fa lstfa, vftf jxL, >]:tf jf n]vfsf] uf]kgLotf sfod /fVg'
kg]{ lhDd]jf/L ePsf kbflwsf/Ln] To:tf] uf]kgLotf sfod gu/]df jf o; P]g / P]g cGtu{t
hf/L ul/Psf] cfb]z jf lgb]{zg pNn+3g u/]df s;"/ u/]sf] dflgG5 . P]gsf] bkmf &! adf]lhd
o:tf] s;"/ ug]{ JolQm, ;+:yf tyf ;DalGwt kbflwsf/LnfO{ s;"/sf] k|s[lt cg';f/ ljuf] hkmt
u/L clwstd ?kdf ljuf]sf] # u'0ff;Dd hl/jfgf jf # jif{;Dd s}b jf b'j} ;hfo ug{ ;lsg]
Joj:yf u/]sf] 5 . P]gsf] bkmf &$ adf]lhd lgodg pNn+3g ug]{ a}+s tyf
ljQLo ;+:yfnfO{ ug{ ;Sg] ;hfosf] JofVof u/]sf] 5 . h; cg';f/, ;r]t u/fpg] jf lnlvt
r]tfjgL lbg], ;'wf/fTds sbd rfNgsf nflu ;~rfns ;ldltnfO{ lnlvt cfb]z hf/L
ug]{, ;L3| ;'wf/fTds sbd rfNg lnlvt cfb]z hf/L ug]{, a}+s tyf ljQLo ;+:yfn] cfkm\gf]
z]o/wgLnfO{ lbg] nfef+zsf] ljt/0f jf jf]g; z]o/ hf/L ug{ jf b'a} sfo{ ug{df k|ltaGw
nufpg], ;+:yfsf] sf/f]af/df cf+lzs jf k"0f{ k|ltaGw nufpg], lgIf]k lng], shf{ lbg] jf b'a}
sfo{ ug{df k|ltaGw nufpg], a}+s tyf ljQLo ;+:yfsf] Ohfhtkq lgnDag jf /4 ug]{, ;+:yf
vf/]h ug{ k'g/fj]bg cbfntdf lgj]bg lbg], To;}u/L, sfg'g adf]lhd /fi6« a}+sn] hf/L u/]sf]
cfb]z jf lgb]{zgsf] s'g} kbflwsf/Ln] pNn+3g u/]df jf To:tf kbflwsf/Ln] lgIf]kstf{ jf
nufgLstf{sf] lxt ljk/Lt sfd u/]df ljifosf] ulDe/tf x]/L /fi6« a}+sn] ;r]t u/fpg],
lgnDjgdf /fVg], kfFr nfv ;Dd hl/jfgf ug]{, tnj eQf /f]Ssf ug{ cfb]z lbg], kbaf6
x6fpg cfb]z lbg] nufotsf sf/jfxL ug{ ;Sg] nufotsf sfg'gL Joj:yf /x]sf] 5 .

P]gsf] bkmf &( adf]lhd a}+s tyf ljQLo ;+:yf / u|fxsaLrsf] ;DaGw tyf a}+s tyf
ljQLo ;+:yfsf] lx;fa lstfa, vftf axL, >]:tf / n]vfsf] ljj/0f ;DalGwt JolQm jfx]s cGo
s;}nfO{ yfx lbg gx'g] u/L uf]klgotf sfod ug'{kg]{ jfWosf/L Joj:yf u/]sf] 5 . o;sf]
pNn+3g ePdf klg bkmf &) adf]lhd s;"/ u/] ;/x b08 ;hfo x'g ;Sg] sfg'gL Joj:yf
/x]sf] 5 .

To;}u/L, ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ adf]lhd s;}n] klg ;DklQ z'4Ls/0f ug{ gx'g]
/ u/]df s;"/ u/]sf] dfgL pQm P]g adf]lhd b08 ;hfo x'g] sfg'gL Joj:yf 5 .

xfn On]S6«f]lgs dfWodaf6 sf/f]jf/df j[l4 x'g yfn]sf] / ;f] ;DaGwL oy]i6 sfg'gL Joj:yf
geO/x]sf] kl/k|]Ifdf ljB'tLo sf/f]jf/ P]g, @)^# nfu" eO{ sfof{Gjogdf /x]sf] 5 . o; P]gsf]
Joj:yfn] sDKo'6/sf] dfWodaf6 x'g] ;a} k|sf/sf a}+lsË ck/fwnfO{ ;Daf]wg ug{ g;s]klg
sltko dxTjk"0f{ k|fjwfgx? /x]sf 5g\ . pQm P]gsf] kl/R5]b ( df sDKo'6/ ;DaGwL s;"/sf]
Joj:yf /x]sf] h; cg';f/, sDKo'6/ >f]t ;Í]tsf] rf]/L, gi6 jf kl/jt{g ug{ gx'g],
sDKo'6/ ;fdu|Ldf cglws[t kFx"r k'/\ofpg gx'g], sDKo'6/ ;"rgf k|0ffnLdf Iflt k'/\ofpg gx'g],
ljB'tLo :j?kdf u}Xsfg'gL s'/f k|sfzg ug{ gx'g], uf]kgLotf eË ug{ gx'g], em'§f
Joxf]/fsf] ;"rgf lbg gx'g], sDKo'6/ hfn;fhL ug{ gx'g] nufotsf sfo{x? s;"/ u/]sf] 7xl/g]
/ To:tf] s;"/ ug]{nfO{ b08 ;hfo x'g] sfg'gL Joj:yf /x]sf] 5 .
a}+lsË sf/f]jf/df x'g] ck/fw ;DaGwdf a}+lsË s;"/ tyf ;hfo P]g, @)^$ df ePsf] sfg'gL
Joj:yfsf] tn rrf{ ul/Psf] 5 .

lgIf]k sf/f]jf/ ;DaGwdfM

!_ vftf vf]Nbf jf /sd e'QmfgL dfu ubf{ gSsnL sfuhft k]z u/L vftf vf]Ng jf vf]ln lbg,
sfg'g adf]lhd jfx]s sfNklgs jf cGo JolQm jf ;+:yfsf] gfddf vftf vf]Ng, vf]lnlbg,
vftfdf gePsf] /sdsf] r]s sf6L e'QmfgL lng, lbg gx'g] -bkmf #_ .
@_ em'SofO{ jf ljZjf;df kf/L cGo JolQmsf] r]s, r]sa's jf a}+s ljj/0f k|fKt ug{ jf lbg
gx'g] -bkmf $_ .
#_ cglws[t ?kdf cGo JolQmsf] vftfaf6 /sd lgsfNg, cGo JolQmsf] r]s rf]/L u/L /sd
lgsfNg, u|fxssf] vftfaf6 /sdfGt/ jf gub e'QmfgL lbg, gSsnL jf cGo JolQmsf]
ljlgd]o clwsf/kq, r]s 8«fkm\6 jf cGo ;fwgaf6 gub lng jf e'QmfgL lbg gx'g] -
bkmf %_ .
$_ qm]l86 sf8{, 8]lj6 sf8{, ATM sf8{ jf cGo ljB'tLo dfWodsf] b'?kof]u jf cglws[t k|of]u
u/L e'QmfgL lng gx'g] -bkmf ^_ .

shf{ sf/f]jf/ ;DaGwdfM

!_ s;}n] klg a}Í jf ljQLo ;+:yfaf6 shf{ ln+bf jf lb+bf b]xfosf] sfo{ ug{ gx'g] M -bkmf &_
s_ unt jf em'7f ljQLo ljj/0f k]z u/L jf s[lqd Joj;fo u/L shf{ lng jf lbg,
v_ lwtf]sf] c:jfefljs ?kdf al9 d"NofÍg u/L shf{ lng jf lbg,
u_ kl/of]hgfsf] nfut c:jfefljs ?kdf a9fO{ shf{ lng jf lbg gx'g],
3_ clVtof/L jf :jLs[t ;LdfeGbf jflx/ shf{, ;'ljwf jf ;x'lnot lng jf lbg gx'g],
ª_ s'g} Ps a}Í jf ljQLo ;+:yfnfO{ Psk6s lbO;s]sf] ;'/If0f /Ltk"j{s k'ms'jf
geO{ jf ;f] ;'/If0fn] vfd]sf] d"NoeGbf a9L x'g] u/L ;f]xL ;'/If0f csf]{ a}Í jf
ljQLo ;+:yfdf /fvL k'gM shf{ lng jf lbg,
r_ jf:tljs ?kdf Joj;fo ;~rfng ug{ ;Sg] ljQLo x}l;ot gePsf] jf cfk"mn]
cg'lrt k|efj kfg{ ;Sg] JolQmsf] gfddf ;+:yf ;+:yfkgf u/fO{ To:tf] ;+:yf dfk{mt
shf{ lng jf To:tf] s'/f hfgL hfgL shf{ lbg,
5_ u|fxssf] sf/f]af/sf] t'ngfdf cfjZostfeGbf a9L shf{ lbg,
h_shf{ ;'ljwf pknAw u/fP afkt s'g} lsl;dsf] cg'lrt nfe lng jf lbg .
@_ shf{ b'?kof]u ug{ gx'g] . -bkmf *_
#_ efvf gf3]sf] C0fLn] ;DklQ k|fKt ug{ jf vftf vf]Ng gx'g] -bkmf !)_
s'g} efvf gf3]sf] C0fLn] a}Í jf ljQLo ;+:yfnfO{ ltg'{ kg]{ shf{ glt/L :jb]z jf
ljb]zl:yt a}Í jf ljQLo ;+:yfdf vftf vf]nL /sd /fVg jf To:tf] vftfnfO{ lg/Gt/tf
lbg jf ;~rfng ug{ jf cGo s'g} tl/sfn] s'g} rn jf crn ;DklQ vl/b ug{ jf
To:tf] ;DklQpk/ s'g} tl/sfn] xsef]u k|fKt ug{ x'Fb}g . s'g} C0fLn] ljQLo ;+:yfsf] efvf
ggf£b} :jb]z jf ljb]zdf s'g} rn jf crn ;DklQ k|fKt u/]sf] jf vftf v~rfng u/L
lg/Gt/tf lbO{ cfPsf] /x]5 eg] C0fLn] To:tf] ;DklQ jf a}Í vftfaf6 k|fKt x'g] /sd
shf{ ltg{ k|of]u ug'{ kg]{ .
$_ a}Í jf ljQLo ;+:yfn] C0fLsf] s'g} kl/of]hgfsf] nflu shf{ jf ;'ljwf :jLs[t u/L klxnf]
ls:tf k|bfg ul/;s]kl5 kof{Kt cfwf/ / dgfl;a sf/0fljgf C0fLsf] rfn"
 kl/of]hgfnfO{ gf]S;fg x'g]u/L afFsL ls:tf shf{ jf ;'ljwf lbg aLrdf /f]Sg x'Fb}g . -
bkmf !!_
%_ shf{sf] lwtf]:j?k a}Í jf ljQLo ;+:yfdf /flvg] rn crn ;DklQ jf u}/
a}lÍË ;DklQsf] ?kdf /x]sf] a}Í jf ljQLo ;+:yfsf] rn jf crn ;DklQ lnnfd laqmL jf
a}Í ;DaGwL cGo k|of]hgsf] nflu d"NofÍg ubf{ d"NofÍgstf{n] a9L, sd jf unt d"NofÍg
u/L a}Í jf ljQLo ;+:yfnfO{ xflg gf]S;fgL k'¥ofpg] sfo{ ug'{ x'Fb}g . -bkmf !#_

a}lsË ;|f]t ;fwg / ;DklQsf] b'?kof]u M -bkmf (_

s_ a}Í jf ljQLo ;+:yfsf] ;+:yfks, ;~rfns, k|rlnt sfg"g adf]lhd ljQLo :jfy{ /x]sf]
dflgg] z]o/wgL, k|d'v sfo{sf/L clws[t, sd{rf/L, ;Nnfxsf/, d]g]lhË Ph]06 jf ;Da4
JolQm jf ;+:yf jf To:tf] JolQmsf kl/jf/sf ;b:o jf glhssf gft]bf/n] a}Í jf
ljQLo ;+:yfaf6 shf{ jf ;'ljwf lnO{ jf cGo s'g} tl/sfn] a}Í jf ljQLo ;+:yfsf] ;|f]t
/ ;fwgsf] b'?kof]u ug{ gx'g],
v_ lgIf]kstf{ jf a}Í jf ljQLo ;+:yfsf] lxt k|lts"n x'g] u/L a}Í jf ljQLo ;+:yfsf] ;DklQ
vr{ ug{ u/fpg gx'g],
u_ u}/ a}lÍË ;DklQ nufot a}Í jf ljQLo ;+:yfsf] cGo ;DklQ lnnfd laqmL ubf{ jf cGo
s'g} sf/f]af/ ubf{ s'g} cfly{s clgoldttf ug{ gx'g] .

sLt]{ jf hfn;fhL u/L xflg gf]S;fgL k'¥ofpg gx'g] M -bkmf !@_

s;}n] klg a}Í jf ljQLo ;+:yfsf] s'g} sfuhft jf vftf axLdf n]lvPsf] s'g} s'/f s'g}
tl/sfn] x6fO{ jf p8fO{ cs}{ dtna lg:sg] Joxf]/f kf/L ldnfO{ n]Vg] h:tf sfd u/]af6
cfk"mnfO{ jf c? s;}nfO{ kmfObf jf xflg gf]S;fgL ug]{ p2]Zon] sLt]{ ug{ jf csf{sf] xflg
gf]S;fgL ug]{ p2]Zon] gu/] jf gePsf] e'm§f s'/f u/] jf ePsf] xf] egL jf ldlt, cÍ jf
Joxf]/f km/s kf/L ;xL5fk u/L u/fO{ sfuhft agfO{ jf agfpg nufO{ hfn;fhL ug{ x'Fb}g .

clgoldt cfly{s tyf ljQLo sf/f]af/ ug{ u/fpg gx'g] M -bkmf !$_
a}Í jf ljQLo ;+:yfnfO{ xflg gf]S;fgL k'¥ofpg] p2]Zon] s;}n] klg s'g} sfd u/fpg jf
gu/fpg, df]nflxhf ug{ jf gug{, s'g} lsl;dsf] /sd lng jf lbg, lagf d"No jf sd
d"Nodf s'g} dfn, j:t' jf ;]jf lng jf lbg,bfg, bftJo, pkxf/ jf rGbf lng jf lbg,
unt lnvt tof/ ug{ jf u/fpg, cg'jfb ug{ jf u/fpg jf u}/ sfg"gL nfe jf xflg
k'¥ofpg] abgLotn] s'g} sfo{ ug{ jf u/fpg gx'g] sfg'gL Joj:yf /x]sf] 5 .

dfly pNn]lvt a}lÍË s;"/ ug]{ u/fpg] JolQm Pj+ kbflwsf/Lx? pk/ ljuf] e/fpg] / ljuf]
adf]lhd hl/jfgf Pj+ clwstd ?kdf % jif{;Dd s}b ;hfo ;d]t ug{ ;lsg] sfg'gL Joj:yf
P]gsf] kl/R5]b # df /x]sf] 5 .

a}lÍË ck/fw tyf hfn;fhLdf sfg'gL sf/jfxL ;DaGwL Joj:yfM

;fj{hlgs kb\ wf/0f u/]sf] JolQm tyf /fi6«;]js sd{rf/Ln] cg'lrt cfly{s nfe lnPsf]
cj:yfdf clVtof/ b'?kof]u cg';Gwfg cfof]u P]g, @)%* Pj+ e|i6frf/ lgjf/0f P]g,
@)%( adf]lhd e|i6frf/ ;DaGwL d'4fdf cfof]un] cg';Gwfg txlssft u/L ljz]if cbfntdf
d'4f bfo/ ug]{ sfg'gL Joj:yf /x]sf], a}+s 7uL tyf lst]{ ;DaGwL d'4fdf ;/sf/L d'4f ;DaGwL
P]g, @)$( sf] cg';"rL–! adf]lhd lhNnf k|x/L sfof{nodf hfx]/L btf{ u/fO{ k|x/L
tyf ;/sf/L jlsn dfkm{t cg';Gwfg txlssft u/L lhNnf cbfntdf cleof]ukq btf{ ug]{,
a}+lsË s;"/ tyf ;hfo P]g, @)^$ cGtu{t sf/jfxL ug'{kg]{ cj:yfdf /fhkqdf ;"rgf
k|sflzt u/L tf]lsPsf] cbfntdf ph'/L ug]{ / To:tf] d'4f ;/sf/jfbL x'g] sfg'gL Joj:yf
/x]sf] 5 . To;}u/L u|fxsn] hfn;fhL u/L a}+snfO{ cfly{s xfgLgf]S;fgL k'Ug ;Sg] cj:yfdf
d'n'sL P]g, lst]{ sfuhsf] dxndf ePsf] sfg'gL Joj:yf adf]lhd cGo gful/s ;/x a}+s tyf
ljQLo ;+:yfn] lhNnf cbfntdf hfn;fhL d'4f bfo/ ug{;Sg] Joj:yf 5 . g]kfn /fi6« a}+s P]g,
@)%*, a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# / ;f] cGtu{t ag]sf lgod tyf /fi6« a}+ssf]
lgb]{zg ljkl/t eP u/]sf sfd sf/jfxLdf g]kfn /fi6« a}+sn] ug{ ;Sg] sf/jfxL ;DaGwdf
rrf{ eO{;s]sf] 5 . To;sf] cnfjf ;DalGwt a}+s tyf ljQLo ;+:yfsf] k|aGw kq, lgodfjnL,
sd{rf/L ;]jf zt{ ljlgodfjnL adf]lhd sd{rf/Lx? pk/ ljefuLo sf/jfxL x'g;Sg]
Joj:yf ;d]t /x]sf] 5 .

a}lÍË ck/fw tyf hfn;fhLdf ;+nUg kIfx?M

!= ;+ul7t, c;+ul7t cfk/flws ;d"x tyf JolQmx?M
@= a}+ssf u|fxsx?
#= a}+s ;+rfns, kbflwsf/L Pj+ sd{rf/Lx?
$= ;/sf/L lgsfosf sd{rf/Lx?
%= lwtf] d'NofÍgstf{

a}lÍË ck/fw tyf hfn;fhLsf sf/0fx?M

!= cfk/flws dgf]j[lQ
@= cfly{s ljkGgtf tyf j]/f]huf/L
#= sdhf]/ ;'/Iff Joj:yf
$= ckof{Kt sfg'gL Joj:yf .
%= sfg'g, gLlt, lgodsf] kl/kfngf gx'g' .
^= unt ;fdflhs b[li6sf]0f
&= ;+:yfut ;';fzgsf] cefj
*= c:j:y k|lt:kwf{
(= ljQLo pks/0fx?sf] b'?kof]u
!)=sdhf]/ lgoGq0f k|0ffnL
!!= cgfjZos /fhgLlts x:tIf]k / /fhgLlts ;+/If0f
!@= sdhf]/ ;"rgf k|0ffnL
!#= uf]kgLotf pNn+3g cflb

g]kfn /fi6« a}+sn] a}+s tyf ljQLo ;+:yfx?sf] lgl/If0f tyf ;'kl/j]If0f ug]{ qmddf
xfn}sf kl5Nnf lbgdf ;+:yfut ;';fzgsf] cefjdf lgodg pNn+3g u/L lgIf]kstf{sf] lgIf]k
b'?kof]u u/]sf] / ;f] cfwf/df s;"/ u/]sf] 7x/ u/L s]xL a}+s tyf ljQLo ;+:yfx? sf/jfxLdf
k/]sf 5g\ . o;qmddf uf]/vf ljsf; a}+s / o"gfO6]8 ljsf; a}+snfO{ ;d:ofu|:t 3f]if0ff
ul/Psf] 5 . To;}u/L g]kfn z]o/ dfs]{6;\ P08 kmfOgfG; ln=/ Soflk6n dr]{06 P08 kmfOgfG;
ln= zL3| ;'wf/fTds sf/jfxLdf /x]sf 5g\ eg] o;k"j{ g} g]kfn ljsf; a}+s vf/]hLdf kl/;s]sf]
/ ;Demgf kmfOgfG; ln= vf/]hLsf] k|lqmofdf /x]sf] 5 .
a}lÍË ck/fw, hfn;fhL / clgoldttfsf s]xL k|j[lQx?M
!= clgoldt ?kdf zfvf clVtof/L / :jLs[t ;LdfeGbf a9L /sdsf] Pn=;L= sf/f]jf/ ug'{ .
@= clgoldt Pn=;L= sf/f]jf/sf cfwf/df ljb]zL d'b|f ckrng x'g' .
#= c1ft JolQmx?4f/f a}+s n'l6g' / a}+s ;'/IffsdL{sf] xTof x'g' .
$= /fhgLlts sf/0faf6 a}+s n'l6g', h;sf sf/0f a}+snfO{ cfly{s xfgLgf]S;fgL x'g'sf] ;fy}
To:tf zfvfsf] lx;fa ldnfg x'g g;Sg' .
%= a}+s sd{rf/Ls} ;+nUgtfdf a}+ssf] 9's'6Ldf /x]sf] /sd rf]/L x'g' .
^= /fi6« a}+ssf] gf]6 sf]ifdf /x]sf] /sd a}+s sd{rf/Ls} ;+nUgtfdf ufoj x'g' .
&= a}+ssf] 9's'6Ldf /fVg'kg]{ ;'g lwtf] g} g/fvL ;'g shf{df nufgL ug'{, /flvPsf] lwtf] ;'g
gSsnL km]nf kg'{ .
*= u|fxs4f/f gSsnL P8efO; v8f u/L a}+sdf k]z ug]{ / u}Xsfg'gL ?kdf /sd e"QmfgL lng' .
(= vftfjfnfsf] r]sdf gSsnL u|fxs v8f eO{ a}+saf6 /sd e'QmfgL lng' .
!)= Ps JolQmsf] gfddf k|fKt ePsf] l6=6L= gSsnL JolQm v8f eO{ cs}{ JolQmn] e'QmfgL lng' .
!!= u|fxssf] r]sdf gSsnL b:tvt u/L unt JolQmn] r]ssf] /sd e'QmfgL lng' .
!@= ABBS sf/f]jf/df Bearer n] r]sdf c+s cIf/ ;RrfO{ unt e'QmfgL lng' .
!#= u|fxsn] cw{s§L ef}r/df c+s cIf/ ;RofO{ a}+s;Fu a9L /sd bfjL ug'{ .
!$= u|fxs / a}+s sd{rf/Lsf] ldn]dtf]df vftfdf cf]e/8«g u/fO{ a}+saf6 /sd lemSg' .
!%= gSsnL C0fL v8f u/L a}+s sd{rf/Laf6 /sd lxgfldgf ug'{ .
!^= sDKo'6/ k|0ffnLdf Data Manupulation u/L a}+s sd{rf/Ln] /sd lxgfldgf ug'{ .
!&= l6=6L=dfkm{t /sdfGt/ ubf{ Pp6} sf]8 g+= k|of]u u/L gSsnL l6=6L= tof/ u/L e'QmfgL
lng' .
!*= gSsnL lwtf] /fvL shf{ nufgL ug'{ .
!(= Pp6f vftfdf hf/L ePsf] r]s csf]{ vftfdf vr{ n]lv e'QmfgL ug'{ .
@)= clt Go"g d'Nodf a}+s sd{rf/Lsf] gft]bf/sf gfpFdf lnnfd ;b/ x'g' .
@!= /fhgLlts bjfjdf c;'/lIft shf{ nufgL x'g' .
@@= a}+ssf] lwtf]df /x]sf] ;DklQ u|fxs;Fusf] cg'lrt ldn]dtf]df km's'jf u/L dfnkf]t
sfof{noaf6 cGo JolQmsf] gfpFdf xs x:tfGt/0f x'g' .
@#= a}+ssf] xs :jldTjdf /x]sf] a}+lsË tyf u}X a}+lsË ;DklQ u}X JolQmn] cg'lrt ?kdf x8k
u/L a:g', a}+sn] ef]urng ug{ gkfpg' .
@$= ;"lrs[t lwtf] d'NofÍgstf{n] u|fxs;Fu ldnL unt lwtf] d'NofÍg ug'{ .
@%= ljjflbt tyf cfkm\gf] xs :jfldTjg} g/x]sf] crn ;DklQ a}+snfO{ lwtf] lbO{ u|fxsn]
shf{ lng' cflb .

a}lÍË ck/fw Go'lgs/0f tyf /f]syfdsf pkfox?M

elgG5 Prevention is better than cure. o; dfg]df klg s'g} klg cfk/flws 36gf
3l6t x'g'k"j{g} To;sf] /f]syfdsf ;+efljt pkfox?sf] vf]hL ug'{kg]{ x'G5 . ljutaf6 kf7
l;Sb} gofF r'gf}tLx?sf] ;fdgf ug]{ u/L ;+efljt pkfox?sf] vf]hL ug'{kb{5 . a}+lsË
ck/fw / hfn;fhLsf] Go'lgs/f0f / /f]syfdsf] nflu lgDg pkfox? cjnDjg
ug'{ cfjZos 5 M
 !_ lgIf]k tyf shf{ sf/f]jf/ ug]{ u|fxssf] klxrfg ug]{, KYC k"0f{ ?kdf nfu' ug]{,
@_ sfg'gsf] k|efjsf/L sfo{fGjog
#_ sfg'gdf ;dofg's'n kl/dfh{g .
$_ ;+:yfut ;'zf;g .
%_ 5'§} jfl0fHo Ohnfz u7g .
^_ C0f c;'nL Gofoflws/0fsf] Ifdtf la:tf/ .
&_ ;DklQ Joj:yfkg sDkgL -Assects Management Company_ v8f ug]{ .
*_ /fhgLlts k|efj / x:tIf]ksf] cGTo .
(_ k|efjsf/L dfgj z+;fwg Joj:yfkg .
!)_ k|efjsf/L ;"rgf k|0ffnLsf] ljsf;,
!!_ shf{ ;"rgf s]Gb|nfO{ yk k|efjsf/L agfpg] .
!@_ Document verification / Legal Audit sf] Joj:yf .
!#_ pRr Joj:yfkgdf k"0f{tM Joj;foLs/0f .
!$_ k|efjsf/L cg'udg, lg/LIf0f tyf ;'kl/j]If0fsf] Joj:yf .
!%_ cfGtl/s lgoGq0f k|0ffnLdf k|efjsfl/tf .
!^_ a}lsË ck/fwLnfO{ /fHon] k|bfg ug{] ;Dk"0f{ ;'ljwfaf6 jl~rt ug{] .
!&_ a}lsË ck/fwLnfO{ ;fdflhs jlxisf/ ug'{kg]{ .
!*_ plrt b08 k'/:sf/sf] Joj:yf .
!(_ uf]kgLotf sfod ug]{ .
@)_ ;Dk"0f{ shf{ tyf lgIf]k ljdf ug{] .
@!_ Job Orientd Training/Refressment sf] Joj:yf ug]{, sfg'gL tflnd lbg] .
@@_ k|efjsf/L ;'/Iff ;+oGqsf] lasf; ug]{ .

lgisif{ M
dfly ;+lIfKt ?kdf a}+lsË ck/fw hfn;fhL / clgoldttf s] xf], o; ;DaGwdf
g]kfnsf] k|rlnt sfg'gn] s] s:tf] Joj:yf u/]sf] 5, o;sf] k|efj, sf/0f / Go'lgs/0fsf
pkfox?sf ;DaGwdf rrf{ ul/Psf] 5 . a}+lsË ck/fw, hfn;fhL / clgoldttf Ps cfk;df
cGof]Gofl>t /x]sf 5g\ . clgoldt sfo{af6 g} hfn;fhL x'g] / To:tf] sfo{ a}lsË ck/fwdf
kl/0ft x'g] cj:yf klg >[hgf x'g hfG5 . cfhsf] k|lt:kwf{Tds a}+lsË / Unf]jn a}+lsËsf]
o'udf a}+lsË ck/fw gofF gofF cfsf/ / :j?kdf k|s6 x'Fb} 5 / a}+lsË lasf;sf] lglDt Ps
k|d'v r'gf}tL aGg k'u]sf] 5 . a}+lsË ck/fws} sf/0f g]kfnsf] ;Gbe{df a}lsË Joj;fo hf]lvddf
kb}{ uPsf] l6Kk0fL klg ;'Gg kfOG5 . o;y{ a}+lsË Joj;fodf sfg'gL hf]lvdnfO{ Go"g ub}{ a}+lsË
If]qnfO{ ;'b[9 agfpg k|d'v Wofg lbg' g]kfn ;/sf/, g]kfn /fi6« a}+s Pj+ ;/f]sf/jfnf ;a}sf]
bfloTj aGg k'u]sf] 5 .

;Gbe{ ;fdfu|Lx?M
!= d'n'sL P]g -P3f/f}+ ;+;f]wg ;lxt_
@= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^#
#= g]kfn /fi6« a}+s P]g, @)%*
$= a}+s tyf ljQLo ;+:yfsf] C0f c;'nL P]g, @)%*
%= a}+lsË s;"/ tyf ;hfo P]g, @)^$
^= ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$
&= ljB'tLo sf/f]jf/ P]g, @)^#
*= ljlgd]o clwsf/kq kq P]g, @)#$
(= e|i6frf/ lgjf/0f P]g, @)%(
!)= clVtof/ b'?kof]u cg';Gwfg cfof]u P]g, @)%*
!!= g]=/f= a}+s4f/f hf/L ePsf] Plss[t a+}lsË lgb]{zg, @)^*
!@= g]kfnsf] cfw'lgs a}+lsË k|0ffnL – of]u]Gb| /]UdL
!#= g]kfnL j[xt\ zAbsf]z – g]kfn /fhsLo k|1f k|lti7fg
!$= Oxford Dictionary of Business -Second Edition
!%= ;/sf/L d'4f ;DaGwL P]g, @)$(
!^ gful/s b}lgs klqsf .