g]kfn ljQLo k|ltj]bgdfg (NFRS) M a}+s tyf ljQLo ;+:yfdf kg]{ c;/ / sfof{Gjog

r"gf}tL - l;=P= l*NnL /fd kf]v|]n, ;xfos lgb]{zs, cfly{s dLdf+;f–2070_M

ljifo k|j]zM
cd]l/sfsf] OG/f]g(ENRON) eGg] sDkgL ^f^ klN^P kl% n]vf tyf ljQLo
k|ltj]bgk|ltsf] kf/blz{tfdf k|Zg ug{ yflnof] . sDkgLsf] Joj:yfkgn] lx;fj lstfj
ldnfO{ gfkmf al( b]vfpg] / C)fnfO{ jf;fnft aflx/sf] sf/f]af/df b]vfO{ lx;fa k|:t"t
ug]{ u/]sf] s"/fdf n]vfkl/Ifs cy{/ P+*/;g (Arthur Andersen) n] ;d]t ;xdt lbO{
hfn;fhL (Fraud) df ;xefuL ePsf] s"/f ;fj{hlgs eof] . kmn:j?kM lgoddf cfwfl/t
(RuleBased) ;fljssf] n]vfdfg k|of]u u/L k|:t"t ul/Psf] ljQLo ljj/)fdf sdhf]/L
/x]sf] dxz"; u/L cd]l/sfsf] ljQLo n]vfdfg af]*{ (FASB) n] a]nfotsf] cGt/f{li^«o
n]vfdfg af]*{ (IASB) ;¤u ldln ljZje/ :jLsf/of]Uo n]vfdfg tof/ ug]{ lg)f{o u¥of] .
clg IASB n] l;$fGtdf cfwfl/t (Principle Based) n]vfdfg -h;nfO{ csf]{ zAbdf
ljQLo k|ltj]bgdfgn] ;d]t lrlgG%_ tof/ kfg{ z"? u¥of] .
;g\ 2001 df ;fljssf] cGt/f{li^«o n]vfdfg ;ldlt (IASC) af^ cGt/f{li^«o n]vfdfg
(International Accounting Standards-IAS)ljsf; ug]{ lhDdf lnPsf] IASB n]
cGt/f{li^«o ljQLo k|ltj]bgdfg (International Financial Reporting Standards-IFRS)
gfd /fvL n]vfdfg hf/L ug]{ u/]sf] % / ljZje/L :jLsf/of]Uo n]vfdfg hf/L ug]{ t^:y
lgsfosf] ?kdf ;kmntf k|fKt ul//x]sf] % . ljZjsf x/]s d"n"sdf /flvg] n]vf / To;sf]
k|:t"lt (Reporting) nfO{ Ps?ktf tyf bf¤Hg ldNg] (Comparative) agfpg ;DalGwt
b]zdf hf/L n]vfdfgnfO{ ;+;/)f (Convergence) u/L IFRS sfof{Gjog ug]{ p@]Zo ;lxt
IFRS Foundation u&g ePsf] / o; cGtu{t /x]sf] IASB n] ljQLo k|ltj]bgdfgx?
ljsf; ug]{ u/]sf] % .
w]/} h;f] b]zx?n] cfkm\gf] cy{tGqnfO{ v"Nnf ul/;s]sf %g\ / cGt/f{li^«o k'¤hL ahf/sf]
ljsf; ;¤u;¤u} n]vfdfgdf Ps ?ktf x"g"kg]{ cfjZostf dxz"; x"b¤ } cfPsf] % . o;sf]
Pp^} dfq ljsNk eg]sf] Pp^} n]vfdfgsf] cfwf/df ljZje/ ljQLo ljj/)f tof/ ug"{ xf] .
cGt/f{li^«o ljQLo k|ltj]bgdfg (IFRS) M
ljZjel/ dfGotf ePsf] jf :jLsfl/Psf] pRru")f:t/sf] n]vfdfgnfO{ cGt/f{li^«o ljQLo
k|ltj]bgdfg (IFRS) elgG% . pQm dfgn] b]xfosf s"/fx?nfO{ ;d]^\% M
1. IASC n] hf/L u/]sf] cGt/f{li^«o n]vfdfg (IAS)
2. IASB n] hf/L u/]sf] cGt/f{li^«o ljQLo k|ltj]bgdfg (IFRS) /
3. International Financial Reporting Interpretation Committee (IFRIC)jf ;fljssf]
Standing Interpretation Committee (SIC) af^ ePsf] JofVof (Interpretation) .
xfn;Dd 13 j^f IFRS, 28 j^f IAS, 17 j^f IFRIC / 8 j^f SIC ;lxt 66 j^f
IFRS hf/L eO{;s]sf] % eg] lgoldt ?kdf kl/dfh{g ;d]t ul/¤b} cfPsf] % .
g]knf ljQLo k|ltj]bgdfg (NFRS) M
g]kfn n]vfdfg af]*{ g]kfn rf^{* PsfpG^]G^\;\ ;+:yf P]g, 2053 cGtu{t lj=;+= 2059
;fndf :yfkgf ePsf] sfg'gL x}l;ot ePsf] :jtGq lgsfo xf], h;sf] g]t[Tj g]kfn
;/sf/$f/f lgo"Qm rf^{* Psfp)^])^n] ub{%g\ . o; lgsfosf] k|d"v bfloTj ljZjsf
k|rlnt cGt/f{li^«o k|ltj]bgdfgx?;¤u tfbDotf x"g] u/L gfkmf sdfpg] p@]Zon] ;+:yflkt
k|lti&fgx?sf nflu /fli^«o k|ltj]bgdfgx? ljsf; hf/L ug"{ /x]sf] % .
g]kfn n]vfdfg af]*{(Accounting Standard Board-ASB), af^ hf/L ePsf] n]vfdfg jf
;f]sf] JofVofnfO{ g]kfn ljQLo k|ltj]bgdfg (Nepal Financial Reporting Standard-
NFRS) elgG% . g]kfn n]vfdfg af]*{af^ hf/L o:tf k|ltj]bgdfgx? g]kfn rf^{*{
PsfpG^]G^\ ;+:yfn] nfu" ub{% . pQm k|ltj]bgdfgn] b]xfosf s"/fnfO{ ;d]^\b%M
1. g]kfn n]vfdfg (NAS)-;g\ 2013 eGbf klxnf hf/L u/]sf g]kfn n]vfdfgx?_
2. g]kfn ljQLo k|ltj]bgdfg (NFRS) -;g\ 2013 kl% hf/L ePsf_ /
3. IFRIC jf SIC af^ ePsf] AofVof jf g]kfn n]vfdfg af]*{n] g]kfn ljQLo
k|ltj]bgdfgsf] ;DaGwdf u/]sf] AofVof .
g]kfn ljQLo k|ltj]bgdfg ;}$flGts ?kdf cGt/f{li^«o k|ltj]bgdfg eGbf km/s gx"g] u/L
tof/ kfl/Psf] % .
n]vfdg af]*{n] ;g\ 2013 kl% g]knf n]vfdfgx? (Nepal Accounting Standards) hf/L
ub}{g t/ clxn] hlt klg gof¤ n]vfdfgx? hf/L ub{% ltlgx? g]kfn ljQLo k|ltj]bgdfg
(Nepal Financial Reporting Standards) sf] gfdaf^ ljsf; u/L hf/L ub{% . t;y{,
g]kfn n]vfdfgx?nfO{ qmdzM g]kfn ljQLo k|ltj]bgdfgx? (Nepal Financial Reporting
Standards) n] / SIC Interpretations nfO{ IFRIC Interpretations x?n] k|lt:yfkg ub}{
hfg]%g\ .
cg";/)f jf ;+;/)f (Adoption Vs Convergence) M
cg";/)f (Adoption) n] cGt/f{li^«o k|ltj]bgnfO{ x"ax" kfngfug]{ sfo{nfO{ hgfp¤% eg]
;+;/)f (Convergence) n] /fli^«o n]vfdfgx?nfO{ cGt/f{li^«o ljQLo k|ltj]bgdfgx?;¤u
Ps?ktf x"g] u/L qmdzM kl/dfh{g ub}{ nUg] sfo{nfO{ hgfp¤% . o;y{, ;+;/)fn] lx*\g]
af^f]nfO{ hgfp¤% eg] cg";/)fn] uGtAonfO{ hgfp¤% . ctM cGt/f{li^«o ljQLo
k|ltj]bgdfgx?nfO{ s"g} b]zn] x"jx" sfof{Gjog ug]{ lg)f{o lng ;S% eg] s"g} b]zn]
cGt/f{li^«o ljQLo k|ltj]bgdfgx?;¤u d]n vfg] u/L cfkm\gf n]vfdfgnfO{ qmdzM kl/dfh{g
÷;+zf]wg ub}{ hf]g af^f] /f]Hg ;S% . h"g af^f] /f]h] klg s"g} Pp^f lglZrt ljGb"df
k"u]kl% cGt/f{li^«o ljQLo k|ltj]bgdfgx?sf] cg";/)f jf ;f] ;¤u k')f{ ?kn] ldNbf] /fli^«o
n]vfdfgsf] sfof{Gjog g} clGtd uGtAo xf] .
g]kfndfIFRS sfof{Gjogsf] nflu to ul/Psf] af^f] (Road Map) M
;g\ 2005 df ljleGg b]zx?n] cGt/f{li^«o ljQLo k|ltj]bgdfg nfu' u/] b]lv g} g]kfndf
klg To;sf] sfof{Gjog af/] %nkmn ;"? ePsf] lyof] . ;g\ 2008 gf]e]Da/df g]kfn
rf^{* Psfp)^])^\; ;+:yfn] InternationalFederation of Accounting (IFAC) sf]
;b:otf lnP kZrft g]kfnn] klg ;g\ 2012 b]lv cGt/f{li^«o ljQLo k|ltj]bgx?
sfof{Gjogsf] k|ltj$tf hgfPsf] lyof] . ;f]xL k|ltj$tf adf]lhd ldlt 2067 c;f/ 32
sf] ;+:yfsf] kl/ifb\sf] lg)f{o adf]lhd cf=j= 2068÷69 b]lv g]kfn :^s PS;r]Ghdf
;"lrs[lt sDkgL, cf=j+ 2069÷70 b]lv cGo klAns lnld^]* sDkgL / cf=j= 2070÷71
b]lv ;a} sDkgLx?nfO{ cGt/f{li^«o ljQLo k|ltj]bgdfg nfu' x"g] #f]if)ff u/]sf] lyof] .
t/ pQm #f]if)ff sfof{Gjog ug{ ug"{kg]{ k'j{ tof/Lx? k'/f gePsf] sf/)fn] ;dodf
cGt/f{li^«o ljQLo k|ltj]bgdfg nfu' x"g ;s]g / ljsNkdf ;+;/)fsf] af^f] /f]lhof] .
cGt/f{li^«o ljQLo k|ltj]bgdfg ;+;/)fsf] nflu g]kfn n]vfdfg af]*{n] hf/L u/]sf];fljssf]
n]vfdfgnfO{ cGt/f{li^«o ljQLo k|ltj]bgdfg cg"?k agfpg ljleGg pk ;ldlt u&g u/L
g]kfn ljQLo k|ltj]bgdfg tof/ kfg]{ sfo{ cufl* a(\of] . kmn:j?kM g]kfn n]vfdfg
af]*{n] 1 hgj/L 2012 df cGt/f{li^«o n]vfdfg af]*{ (IASB) af^ hf/L ePsf] cGt/f{li^«o
ljQLo k|ltj]bgdfg (IFRS) cg";f/ tof/ kf/]sf] g]kfn ljQLo k|ltj]bgdfg (NFRS) -
h;df 27 j^f NAS, 13 j^f NFRS, 15 j^f IFRIC / 8 j^f SIC nfO{ ;d]l^Psf] %_
nfO{ nfu' ug{ g]kfn rf^{*{ Psfp)^])^\; ;+:yfnfO{ k&fof] .
;+:yfsf] kl/ifb\sf] ldlt 2070 efb| 28 sf] lg)f{on] g]kfn n]vfdfg af]*{af^ k|fKt ePsf
pk/f]Qm adf]lhdsf g]knf ljQLo k|ltj]bgdfgx? :jLs[t u/L g]kfn rf^{*{ PsfpG^]G^\;
P]g 2053 sf] bkmf 11-*_ cg";f/ b]xfosf lgsfox?nfO{ b]xfosf cfly{s jif{sf] cfly{s
ljj/)f tof/ ug{ qmlds ?kdf nfu" ug]{ lg)f{o ul/Psf] % . s"g} lgsfon] pk/f]Qm
adf]lhd cfkm'nfO{ nfu"x"g] ldlt eGbf cufl* NFRS nfu" ug{ rfx]df nfu" ug{ ;lsg] % .
qm=;+= ;d"x lgsfo cfly{s jif{
1 ;'lrs[t ax"b]lzo pTkfbg d"ns sDkgLx?
2 s a}+s tyf ljQLo ;+:yf afx]ssf Go'gtd 5 cj{ r"Qmf k'¤hL ePsf 2071÷72
;/sf/L :jfdLTjsf ;+:yfx?
3 jfl)fHo a}+sx? -;/sf/L :jfldTjdf ePsf ;d]t_ 2072÷73
4 v cGo ;a} ;/sf/L :jfdLTjsf ;'lrs[t ;+:yfx?
5 s / v ;d'xdf gk/]sf ;a} ljQLo ;+:yfx?
6 cGo ;a} ;/sf/L :jfldTjsf ;+:yfx?
7 u aLdf sDkgLx?
8 cGo ;'lrs[t sDkgLx? 2073÷74
9 50 s/f]* eGbf al(sf] shf{ lng] ;+:yf jf SME cGt/ut gkg]{
cGo ;a} sDkgL jf lgsfox?
10 # g]kfn n]vfdfg af]*{n] kl/eflift tyf juL{s[t u/] adf]lhdsf 2074÷75
SME sf] nflu NFRS

pk/f]Qm adf]lhd g]kfnsf jfl)fHo a}+sx?n] cf=j= 2072÷73 / ljQLo ;+:yfx?n]

2073÷74 b]lv NFRS kfngf ;lxtsf] ljQLo ljj/)f tof/ ug"{kg]{ b]lvG% .
a}+s tyf ljQLo ;+:yfnfO{ kg]{ c;/ tyf k|efj (Impact & Implications) M
NFRS sfof{Gjog kl% a}+s tyf ljQLo ;+:yfsf] Jojf;fo (Business), ;+/rgf (Systems)
/ k|lqmof (Processes) sf ;fy} nufgLstf{nfO{ lbO{g] ;'rgf tyf hfgsf/Ldf ;d]t c;/
kf%{ . o:tf] c;/ ;+:yf lkR%] km/s x"g ;Sb% . t;y{, ;+:yfn] cfkm'df kg]{ k|efjsf]
;"Id d'Nof+sg ug{ h?/L % .
;du| ?kdf NFRS k|of]un] a}+s tyf ljQLo ;+:yfdf Joj;flos, ljQLo, lgofds /
;+/rgfTds ?kdf c;/ kfg]{ x"G% . g]kfnsf] ;Gbe{df a}+s tyf ljQLo ;+:yfx?df NRFS
nfu" kl% d"Vo ?kdf c;/ kfg]{ lzif{s eg]sf] ;"/If)fkqdf nufgL tyf shf{ nufgL g} xf]
h;n] ;+:yfsf] ljQLo cj:yfdf ;d]t &"nf] c;/ kfg{ ;S% . a"¤bfut ?kdf eGg" kbf{ a}+s
tyf ljQLo ;+:yfdf NFRS sfof{Gjogn] b]xfosf If]q÷ljifox?df c;/ kfg]{ b]lvG% .
 cg"kfngf cleef/f ylkg] Ma}+s tyf ljQLo ;+:yfx?n] ljleGg sfg'gL Joj:yfx?nfO{
kfngf ug"{kg]{ x"G% . shf{ tyf nufgL, Go'gtd k'¤hL, gf]S;fgL Joj:yf cflb g]kfn
/fi^« a}+saf^ hf/L lgb]{zg adf]lhd ug"{kg]{ x"G% . ;fy} sDkgL sfg'g tyf s/
;DaGwL sfg'gsf] ;d]t kfngf ug"{kg]{ x"G% . To:tf sfg'gx? g]kfn ljQLo
k|ltj]bgdfg adf]lhd gx"Gh]n ;Dd ;+:yfn] x/]s sfg'g tyf lgb]{zg cg"?k %"^\^f%"^\^}
 n]vfª\sg tyf u)fgf ug"{kg]{ x"G% o;n] ubf{ a}+s tyf ljQLo ;+:yfdf cg"kfngf
cleef/f (Compliance Burden yk x"g] b]lvG% .
 s/ ;DaGwL bfloTj M g]kfn ljQLo k|ltj]bgdfgsf] sfof{Gjogn] s/ ;DaGwL
Joj:yfnfO{ yk hl^ntf k|bfg ug]{ x"g ;S% . a}+s tyf ljQLo ;+:yfx?sf] nflu
s/of]Uo cfo / cfo ljj/)f adf]lhdsf] gfkmf ljrsf] km/sn]] w]/} dxTj /fVb% .
o:tf] km/s w]/} ePsf] cj:yfdf s/ ;DaGwL ;'rgf k|)ffnL tyf s/ Joj:yfkg (Tax
Planning) ;xL (+uaf^ ug"{kg]{ x"g ;S% . d"VotofM a}+s tyf ljQLo ;+:yfn] b]xfosf
ljifodf Wofg lbg"kg]{ b]lvG% .
 g]kfn ljQLo k|ltj]bgdfg adf]lhdsf] n]vf+sg gLlt s/ k|of]hgsf] nflu dfGo xf]
jf xf]Og<
 g]knf ljQLo k|ltj]bgdfg adf]lhd kl/jt{g ul/Psf] n]vf+sg gLltsf] hfgsf/L s/
clws[tnfO{ lbg"kg]{ xf] jf :jLs[lt lng"kg]{ xf] :ki^ x"g cfjZos % ls %}g<
 :yut u/ (Deferred Tax) u)fgf ljlw kl/jt{g ug"{kg]{ xf] jf xf]Og<
 ;DklQ / bfloTjsf] Fair d"Nof+sgaf^ ePsf] gf]S;fgL s/s^\^L x"g] vr{sf] ?kdf
bfjL ug{ ldN% ls ldNb}g<
 ;'rgf k|)ffnLM g]kfn ljQLo k|ltj]bgdfgsf] sfof{Gjog kl% ;'rgf k|)ffnLsf] ;+/rgf
cGt/ut /x]sf] ;a}h;f] applications / interfaces nfO{ c;/ kfg]{ x"G% . ljBdfg sf]/
a}+lsª\u k|)ffnL (Core Banking System) nfO{ gof¤ n]vf+sg d}qL agfpg ;'rgf
k|)ffnL ljefunfO{ r"gf}ltk')f{ x"g] b]lvG% . ljBdfg ;'rgf k|)ffnLnfO{ kl/is[t /
;do;fk]If agfpg &'nf] nufgLsf] cfjZostf x"G% / To:tf] nufgLn] a}+s tyf ljQLo
;+:yfsf] t/ntfnfO{ ;d]t c;/ kfg{ ;S% . ;fy}, n]vfdfgx? ;do;fk]If kl/jt{g x"¤b}
hfg] x"b¤ f ;'rgf k|)ffnLdf ;"wf/ ug]{ sfo{ lg/Gt/ cfjZos x"g] x"G% .
 ljlQo pks/)fM a}+s tyf ljQLo ;+:yfx?sf] cfDbfgLsf] d"Vo ;|f]tsf] ?kdf ljQLo
pks/)fx? /x]sf] x"G% . To:tf pks/)fx? k'g/juL{s/)f tyf d'Nof+sg ljlwdf
kl/jt{g ubf{ ;+:yfsf] cfDbfgLdf &'nf] c;/ kg{ ;Sg] x"G% .
 hgzlQm M ljQLo k|ltj]bgdfgsf] ;+;/)f ug]{ sfo{ ljQ tyf n]vf ljefusf] dfq Psn
bfloTj x}g . o;df ;+:yfsf ;a} ljefusf] ;+o"Qm k|of; cfjZos x"G% . o;n] ubf{
bIf hgzlQmsf] egf{ ug"{kg]{ jf ;fljssf sd{rf/LnfO{ yk bIf agfpg" kg]{ cfjZostf
x"G% . o;n] ubf{ hgzlQm nfutdf j[l$ x"g] lglZrt % .
 Impairmentn]vf+sg M g]kfn ljQLo k|ltj]bgdfgn] ;DklQsf] n]vf+sg Impairment
Model df ug"{kg]{ Joj:yf u/]sf] % . h"g g]kfn /fi^« a}+saf^ hf/L lgb]{zg adf]lhd
gf]S;fgL Joj:yf / ckn]vg ljlw eGbf leGg % . To:t} shf{ nufgLnfO{
AmortizedCostsf] cfwf/df n]vf+sg ug"{kg]{ x"G% . o;/L Discountingu/]/ Present
 ValuelgsfnL AmortizedCost lgsfNg] sfo{ ug{ ;'rgf k|)ffnLsf] ljsf; ug"{sf]
ljsNk %}g .
 nufgL MnufgL ;DaGwL g]kfn /fi^« a}+saf^ hf/L lgb]{zg / g]kfn ljQLo
k|ltj]bgdfgdf ePsf] Joj:yf km/s % . To:tf] Joj:yfdf Ps ?ktf geP a}}+s tyf
ljQLo ;+:yfx?n] lgofds lgsfosf] nflu %"^\^} / NFRS adf]lhd %"^\^} ljQLo
ljj/)f tof/ kfg"{kg]{ x"g ;S% . h;n] nfutdf yk j[l$ u/fpg] lglZrt % .
 *]l/e]l^e;\ / x]h n]vf+sg M g]kfndf xfn;Dd s"g} :ki^ x]h n]vf¤sgsf] nflu
n]vfdfg lyPg ;fy} s"g} lgb]{zgn] klg ;f] ljifodf :ki^ kf/]sf] %}g . kmn:j?k a}}+s
tyf ljQLo ;+:yfx?n] cfkm' v";L n]vf+sg ljlw k|of]u ul//x]sf %g\ . o;n] ubf{
NFRS adf]lhdsf] n]vf+sg ljlwn] ;d]t ;+:yfnfO{ c;/ kfg]{ x"g;S% .
pk/f]Qm adf]lhdsf c;/x?nfO{ ;"Id d'Nof+sg u/L a}+s tyf ljQLo ;+:yfx?n] cfh} b]lv
NFRS sfof{Gjog k|lqmof cufl* a(fpg cfjZos b]lvG% . o; qmddf a}+s tyf ljQLo
;+:yfx?n] d"Vo u/L b]xfosf ljifodf Wofg k"¥ofpg h?/L % .
 nufgLstf{ nufotsf afXo ;DalGwt kIfx?nfO{ lzlIft kfg]{ / pgLx?sf] ck]Iff
Joj:yfkg ug]{ .
 ljBdfg Product / Business Model sfd gnfUg] jf Viable gx"g] cj:yfdfProduct
sf] k"g/;+/rgf ug]{ .
 NFRSadf]lhd ;DklQ tyf bfloTjnfO{ k"gj{lu{s/)f ubf{ d"Vo cg"kftx?df, lgofds
k'¤hLdf jf ;/sf/nfO{ ltg]{ s/df kg]{ k|efj d'Nof+s ug]{ .
 ljlQo ljj/)fdf v"nfpg"kg]{ yk hfgsf/Lx? pknAw x"g ;Sg] ;'rgf k|)ffnL ljsf;
ug]{ .
 ;+/rgf / k|lqmofdf kl/dfh{g u/]sf] sf/)f ;+rfng hf]lvddf x"g] j[l$sf] d'Nof+sg ug]{
.
 ;+:yfdf x"g] ;Dk')f{ kl/jt{gnfO{ sd nfut / ;"/lIft (+uaf^ Joj:yfkg ug]{ .
ljlQo k|ltj]bgdfg sfof{Gjjogsf r"gf}ltx? (Issues and Challenges) M
g]kfn rf^{*{ Psfp)^])^\; ;+:yfn] #f]if)ff u/] adf]lhd g]kfnsf jfl)fHo a}}sx?df cf=j=
2072÷73 / ljQLo ;+:yfx?df 2073÷74 b]vL NFRS nfu' ug{ Tolt ;xh b]lv¤b}g .
a}}+s tyf ljQLo ;+:yfdf NFRS sfof{Gjog ubf{ cfpg ;Sg] r"gf}ltx?nfO{ b]xfoadflhd
a"b¤ fut ul/Psf] % .
 ljlQo k|ltj]bgdfg ;DaGwL ;r]tgf M
 bIf hgzlQm M
 ljBdfg sfg"gdf ;+zf]wg MNFRS k|of]u kl% ljlQo ljj/)fdf kfg]{ k|efjnfO{ sfg'gn]
cfTd;ft gu/];Dd To;sf] sfof{Gjog lg/y{s x"G% . g]knf rf^{*{ Psfp)^])^\;
;+:yfn] NFRS sfof{Gjog tflnsf ;fj{hlgs u/] klg To;sf] c;/ kfg{ ;Sg]
ljBdfg sfg't ;+;f]wg geP ;Dd pQm ljifo #f]if)ffdf dfq l;ldt x"g ;Sg]% . ctM
sDkgL sfg'g, cfos/ sfg'g ;+zf]wg geP ;Dd pQm ljifo #f]if)ffdf dfq l;dlt x"g
;Sg]% . ctM sDkgL sfg'g, cfos/ sfg'g, a}+s tyf ljQLo ;+:yf ;DaGwL sfg'g,
aLdf ;DaGwL sfg'g tyf lwtf]kq ;DaGwL sfg'gdf cfjZos ;+zf]wg ug"{kg]{ If]qx?
kQf nufO{ ;f] NFRS ;¤u d]n vfg] u/L ;+zf]wg ug"{ klg r"gf}ltk')f{ b]lvG% .
 lgodgsf/L tyf ;"kl/j]IfsLo b[li^sf])f M ljBdfg sfg'gdf kl/dfh{g u/]/ dfq
NFRS sfof{Gjog ug{ ;xh %}g . lgodgsf/L lgsfo / ;"kl/j]IfsLo lgsfosf]
b[li^sf])f klg NFRS d}qL x"g" h?/L % . ;fy}, g]kfn /fi^« a}+saf^ a}+s tyf ljQLo
;+:yfx?nfO{ hf/L lgb]{zgx? ;d]t NFRS ;¤u d]n vfg] u/L kl/dfh{g ug{ cfjZos
x"G% .
 d'Nof+s ljlw MNFRSadf]lhd ;DklQ tyf bfloTjsf] d'Nof+sg Fair d"Nodf ug"{kg]{
x"G% . g]kfndf w]/} h;f] ;DklQsf] Fair d'No kQf nufpg ;xh %}g . cem
#/hUufsf] Fair d'No klxrfg ug{ kf/bzL{ ahf/sf] cefjdf s&Lg h:tf] b]lvG% .
 ;}$flGts kIfdf Joj:yfkgsf] gh/ MNFRS l;$fGtdf cfwfl/t Joj:yf xf] . l;$fGt
adf]lhd w]/} h;f] cj:yfdf ljj]s k|of]u u/L gLlt %gf}^ ug]{ jf JofVofsf] lgisif{df
k"Ug" kg]{ x"G% . g]kfnsf a}+s tyf ljQLo ;:yfx?df lgoddf cfwfl/t Joj:yfsf
cfwf/df n]vf+sg ug{ tyf Jofkf/ ug{ cEo:t ePsf] ljBdfg cj:yfdf l;$fGtsf]
;xL %gf}^ u/L sfof{Gjogdf Nofpg" r"gf}ltk')f{ b]lvG% . o;sf] nflu a}+s tyf ljQLo
;+:yfsf pRr Joj:yfkgdf /x]sf JolQmx?n] NFRS sfof{Gjogdf %gf}^ ug"{kg]{ n]vf
gLltx? ljj]slzn (+uaf^ %gf}^ ug{ s]xL ;do vr{g"kg]{ b]lvG% .
olt r"gf}ltsf afah"t klg g]kfndf NFRS sfof{Gjogsf] ljsNk g/x]sf] x"b¤ f a}+s tyf
ljQLo ;+:yfx?df o;sf] sfof{Gjogaf^ kg]{ c;/sf] ;"Id cWoog u/L ;"/lIft / sd
nfut kg]{ u/L NFRS sf] sof{Gjog ug{sf] nflu cfh} b]lv cufl* a(\g h?/L % . o;n]
clGtd ;dodf sfof{Gjogsf] nflu ug"{kg]{ xtf/f] ^fg{"sf] ;fy} ;+:yfsf] nfutdf lbg]
bjfjnfO{ Go'gLs/)f ug{ ;lsG% .