n}lËs pQ/bfoL ah]6 th'{df lbUbz{g

@)^(

g]kfn ;/sf/
cy{ dGqfno
l;+xb/af/
 dGtJo
cfly{s jif{ @)^$÷)^% b]lv sfof{Gjogdf cfPsf] n}lËs pQ/bfoL ah]6 k|0ffnLn]
Ps cfly{s jif{leq ;+rfng x'g] sfo{qmdx¿sf] n}lËs ;Dj]bgzLntf dfkg u/L ;f]
sf cfwf/df k|ToIf n}lËs pQ/bfoL, ck|ToIf n}lËs pQ/bfoL / n}lËs?kn] t6:y
u/L tLg k|sf/n] ah]6sf] juL{s/0f ug{] k|of; u/]sf] lyof] . t/ o; juL{s/0fn]
of]hgf tyf ah]6 th'{dfsf] ;dodf g} sfo{qmdx?nfO{{ n}lËs ;Dj]bgzLn x'g] u/L
th'{df ug{ eg] ck]Iffs[t ?kdf ;3fPsf] kfOPg . n}lËs ;Dj]bgzLntfsf] dfkg ug{
k|rngdf NofOPsf ;"rsx? ;f] sf] AofVof ug]{ pk;"rssf] cefjdf ck]Iffs[t
oyfy{k/s aGg ;s]sf lyPgg\ . To:t} dGqfnout k/LIf0f ;"rLx?sf] cefjdf
;"rsx?sf] k|of]u oyfy{k/s aGg ;s]sf] lyPg . oL ;d:ofx?nfO{ ;DAff]wg ug{
of]hgf tyf ah]6 th'{dfsf] ;dodf g} n}lËs ;Dj]bgzLn b[li6sf]0f cjnDjg ug{
;xof]u k'¥ofpg] u/L k|rngdf NofOPsf ;"rssf] nflu pk;"rsx? tyf ;f] sf]
dfkg ug{ dGqfnout k/LIf0f ;"rLx¿ lgwf{/0f u/L n}lËs pQ/bfoL ah]6 th'{df
lbUbz{g, @)^( tof/ kfl/Psf] 5 .
s]Gb|Lo:t/sf If]qut lgsfo tyf cGo ;/f]sf/ kIfx¿n] lgdf{0f ug]{ of]hgf tyf
ah]6df n}lËs ;Dj]]bgzLntfsf] kIfdf ljZn]if0f, n}lËs c;dfgtf / ;zlQms/0fsf
kIfsf] klxrfgsf ;fy} ;Daf]wgsf] kIfdf k|f/Deb]lv g} lgof]lht k|of;sf] yfngL
cfjZos x'G5 . o;sf nflu of]hgf th'{df k|lqmofdf ;+nUg x'g] of]hgf dxfzfvf
k|d'vsf] ;+of]hsTjdf zfvf k|d'vx¿ /x]sf] If]qut n}lËs pQ/bfoL ah]6 ;ldltsf]
;+:yfut Joj:yf ul/Psf] 5 .
lbUbz{gdf pNn]lvt ;"rs / pk;"rsx¿ tyf ltgnfO{ k|of]u ug]{ k/LIf0f ;"rLx¿,
sfo{qmdnfO{{ cÍef/ lbg] tl/sf, ah]6sf] juL{s/0f ug]{ cfwf/n] o;sf
k|of]ustf{x?nfO{ :ki6 dfu{bz{g ug]{5 eGg] nfu]sf] 5 . o; lbUbz{gsf] k|of]uaf6
cfufdL lbgdf k|ToIf n}lËs pQ/bfoL ah]6sf] cfsf/df a[l4 / t6:y ah]6sf]
cfsf/df qmdzM sdL cfpg]5 eGg] ljZjf; lnPsf] 5' . ;/sf/L :jfldTjsf ;+:yfx?,
ljsf;sf ;fem]bf/ ;+:yfx?, u}/ ;/sf/L lgsfo / lghL If]q ;d]tnfO{ o;} lbUbz{gsf
cfwf/df cf–cfˆgf] If]qsf ah]6sf] th'{df / juL{s/0f ug'{x'g cg'/f]w ub{5' .
cGtdf, lbUbz{g tof/L sfo{df ;+nUg ;xefuL ;+:yf, o"=Pg= cf]dg / cy{ dGqfno
ah]6 tyf sfo{qmd dxfzfvfnfO{ wGojfb k|bfg ub{5' .

>L aif{dfg k'g

cy{dGqL
 e"ldsf
dlxnf / k'?ifaLr h}ljs?kdf /x]sf] leGgtf / ;f]af6 ;[lht c;dfgtfsf sf/0fn]
/fHoaf6 ;dfgtfsf gfddf pknAw u/fOg] ;]jf, ;'ljwfdf dlxnfx¿sf] Go"g kx'Frsf]
l:ylt ljBdfg 5 . g]kfnn] o;nfO{{ ;Daf]wg ug{ gjf}+ cfjlws of]hgfb]lv -@)%$—
@)%(_ n}lËs ;dfgtfsf] gLlt cjnDjg ub}{ cfPsf] 5 . n}lËs ;dfgtfsf nflu
;+:yfut lgof]lht k|of; :j?k @)%@ ;fndf dlxnf afnaflnsf tyf ;dfhsNof0f
dGqfnosf] :yfkgf ul/of] . cfly{s jif{ @)^$÷)^% b]lv sfo{qmddf ljlgof]lht
ah]6nfO{ n}lËs pQ/bfoLkgsf cfwf/df k|ToIf n}lËs pQ/bfoL, ck|ToIf n}lËs
pQ/bfoL / n}lËs?kdf t6:y u/L tLg k|sf/n] juL{s/0f ug{ yflnof] .
cf=a= @)^$÷)^% b]lv sfof{Gjogdf cfPsf] n}lËs pQ/bfoL ah]6 k|0ffnLn] If]qut
lgsfox¿n] ;~rfng u/]sf sfo{qmdx¿sf] n}lËs ;Dj]bgzLntfnfO{{ cf+lzs dfqfdf
dfkg ug{ t vf]h]sf] 5, t/ To;n] sfo{qmdnfO{{ n}lËs ;Dj]bgzLn x'g] u/L th'{df
ug{ eg] pTk|]/0ff ug{ ;s]sf] 5}g . o;} cfjZostfnfO{{ b[li6ut u/L of]hgf tyf
ah]6 th'{dfsf] ;dodf g} n}lËs ;Dj]bgzLn b[li6sf]0f cjnDjg ug{ ;xof]u
k'¥ofpg k|rngdf NofOPsf ;"rssf] nflu pk;"rs tyf ;f]sf] dfkg ug{ k/LIf0f
;"rLx¿ lgwf{/0f u/L n}lËs pQ/bfoL ah]6 th'{df lbUbz{g, @)^( tof/ kfl/Psf] 5
. lbUbz{gsf] kl/R5]b ! df n}lËs pQ/bfoL ah]6sf] cjwf/0ffut kIfnfO{ pNn]v
ul/Psf] 5 eg] kl/R5]b @ df n}lËs pQ/bfoL ah]6sf ;"rs, pk;"rs tyf k/LIf0f
;"rLx? / ;f]sf] sfo{ut AofVof tyf ;du| c+sef/sf cfwf/df ah]6sf] juL{s/0f ug]{
tl/sf pNn]v ul/Psf] 5 . s]xL If]qut lgsfox¿sf] nflu ljz]if¿kdf pbfx/0f
pNn]v u/L cg';"rLdf /flvPsf] 5 . dGqfnosf ;fna;fnL sfo{qmdx¿df kl/jt{g
e} /xg] x'Fbf pbfx/0fsf] ?kdf pNn]v ul/Psf ljifox? klg ablnbf] sfo{qmd cg'?k
km]l/g] x'G5g\ . ctM ;f]xL cg'?k cfˆgf] lgsfosf] nflu pko'Qm x'g] k/LIf0f ;"rLsf
pbfx/0fx?sf]] klxrfg u/L tf]lsPsf] cÍef/ lbg'kg]{ x'G5 .
k|:t't lbUbz{g n}lËs pQ/bfoL ah]6sf] ;}4flGts cjwf/0ff, o;sf nflu cfjZos
Go"gtd k"jf{wf/ / k|efjsf/L sfof{Gjogsf r/0fx¿, cfjZos Go"gtd zt{x¿, ;"rs
/ pk;"rsx¿ tyf ltgnfO{ k|of]u ug]{ k/LIf0f ;"rLx¿, sfo{qmdnfO{{ cÍef/ lbg]
tl/sf, ah]6sf] juL{s/0f, cfjZos ;+:yfut Joj:yf cflbsf ;DaGwdf k|f/lDes
a'emfOdf ;xof]uL x'g]5 . lgb]{lzsfdf plNnlvt ;"rs, pk;"rs / k/LIf0f ;"rLx¿
xfn k|rlnt ah]6 k|0ffnLsf] n}lËs ;Dj]bgzLntfsf] l:yltsf] d"NofÍg ug]{ dfq
geO{ cfufdL ah]6 th'{df ubf{ of]hgfsf] qmddf k|:tfljt sfo{qmddf ul/g]
nufgLnfO{{ n}lËs ;Dj]bgzLn eP/ ljlgof]hg / vr{ ug]{ kl/kf6L a;fNg ;xof]u
k'¥ofpg] cf}hf/ klg x'g\ . oL ;"rs tyf pk;"rsx?af6 n}lËs d"nk|jfxLs/0fnfO{{
;+:yfut ug{ of]ubfg k'¥ofpg] ck]Iff /flvPsf] 5 . of] lbUbz{g ;/sf/L ah]6
k|0ffnLsf ;fy} u}/ ;/sf/L, lghL tyf ljsf;sf ;fem]bf/ lgsfox?n] g]kfndf k|bfg
ug]{ j}b]lzs ;xfotfdf nfu" ug{ ;lsG5 . o; lbUbz{gdf ;DalGwt If]qaf6 k|fKt
k[i7kf]if0fsf cfwf/df ;dofg's"n kl/dfh{g ub}{ nlug]5 .
lbUbz{g lgdf{0fdf k|fljlws ;xof]u k'¥ofpg] o"=Pg= cf]dgsf sfo{qmd ;+of]hs ;+lutf
yfkf, sfo{qmd clws[t b'uf{ vltj8f / ;Nnfxsf/ lgUdf tfd|fsf/k|lt dGqfno
cfef/ k|s6 ub{5' . lbUbz{g tof/Lsf] cWoog sfo{df ;+nUg ;xefuL ;+:yf tyf
cWoog 6f]nL k|d'v 8f= dLgf cfrfo{, ;b:o aL/eb| cfrfo{, l;tf/fd k|;fO{,
8f=rknf sf]O/fnf / Ct'/fh e08f/LnfO{{ wGojfb 1fkg ub{5' . lbUbz{gnfO{ clGtd
?k lbg ;xof]u ug]{ cy{ dGqfno, ah]6 tyf sfo{qmd dxfzfvfsf ;x;lrj tyf
n}lËs pQ/bfoL ah]6 ;ldltsf ;+of]hs nf]s bz{g /]UdL / ;f]xL dxfzfvfsf
pk;lrj tyf n}lËs pQ/bfoL ah]6 ;ldltsf ;b:o ;lrj lzjfb]jL bfxfnnfO{
wGojfb k|bfg ub{5' .

s[i0fxl/ af:sf]6f
;lrj, cy{ dGqfno
 ljifo—;"rL

Kfl/R5]b – !
n}lËs pQ/bfoL ah]6sf] cjwf/0ff tyf kl/efiff
!=! k[i7e"ld !
!=@ lbUbz{gsf] p2]Zo @
!=# lbUbz{g k|of]ustf{ #
!=$ lbUbz{gsf ljifoj:t'x¿ #
!=% n}lËs pQ/bfoL ah]6sf] cjwf/0ff tyf kl/efiff #
!=^ sfof{Gjogsf k"j{zt{x¿ %
!=& sfof{Gjogsf k|d'v r/0fx¿ *

Kfl/R5]b – @
n}lËs ;"rsx¿ tyf pk;"rsx¿
@=! ljBdfg ;/sf/L Joj:yf !#
@=@ ;"rs tyf pk;"rsx¿ / ;f]sf] sfo{ut JofVof !#
@=# k|:tfljt cÍef/sf] cfwf/ @*
@=$= ;du| cÍef/sf] cfwf/df ah]6sf] juL{s/0f #^
@=% ;+:yfut ;+/rgf #*
@=^ cg'udg, k|ltj]bg / k[i7kf]if0f $!
@=& lbUbz{gsf] sfof{Gjog $@
tflnsfx?
tflnsf— ! ;"rsx¿sf] cÍef/ @*
tflnsf — @ n}lËs pQ/bfoL ah]6 dfkgsf k|d'v ;"rs / pk;"rsx¿ #)
tflnsf— # sfo{qmdsf] juL{s/0f #&

cg';"rLx?
lgsfout n}lËs pQ/bfoL ah]6 dfkgsf k|d'v ;"rs / pk;"rsx¿
cg';"rL – ! zflGt tyf k'glg{df0f dGqfno $$
cg';"rL – @ s[lif ljsf; dGqfno, kz' ;]jf ljefu $(
cg';"lr – # s[lif ljsf; dGqfno, s[lif ljefu %$
cg';"rL – $ jg tyf e";+/If0f dGqfno %(
cg';"rL – % pBf]u dGqfno ^$
cg';"lr – ^ :jf:y tyf hg;+Vof dGqfno ^(
cg';"rL – & ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfno &$
cg';"rL – * ef}lts of]hgf, lgdf{0f tyf oftfoft Joj:yf dGqfno &(
cg';"rL – ( dlxnf, afnaflnsf tyf ;dfhsNof0f dGqfnosf *$
cg';"rL – !) lzIff dGqfnosf *(
 Kfl/R5]b –!
n}lËs pQ/bfoL ah]6sf] cjwf/0ff tyf kl/efiff
(Gender Responsive Budget Concept and Definition)
!=! k[i7e"ld (Background)

Dffgj?kdf dlxnf / k'?if ;dfg -equal_ eP klg p:t} -same_ eg] xf]Ogg\ .
h}ljs leGgtfsf sf/0f dlxnf / k'?ifsf Jofjxfl/s / /0fgLlts cfjZostfx¿
km/s 5g\\ . ztfAbLcf+}b]lv dlxnfx¿k|lt ul/Psf] lje]b / h}ljs cfjZostfnfO{{
ljrf/ gu/L /fHo jf ;dfhaf6 ul/g] t6:ytfsf] Aoj:yf / Jojxf/n] dlxnf /
k'?ifdf ;dfg Jojxf/ u/]sf] efg eP tfklg To;af6 x'g] nfe jf kmfObfaf6 b'j}
kIf, ;dfg?kdf nfeflGjt gx'g ;Qm5g\ . ctM n}lËs ;dfgtfsf] nflu
lgof]lht?kdf ul/g] ljsf;sf k|of; / nufgLsf] ljZn]if0f ubf{ To;df n}lËs
;Dj]bgzLntf /xg h?/L x'G5 . n}lËs ;dfgtf / cfly{s pGgltaLr cy{k"0f{
;DaGw /x]sf] x'G5 . ctM ljsf; / nufgLsf pknlAwx¿df dlxnf / k'?ifsf] ;dfg
kx'Fr k'¥ofpg ljz]if sfo{qmdx¿ / ;|f]tsf] ;'lglZrttf clgjfo{ dflgG5 . o;sf
nflu n}lËs pQ/bfoL ah]6 Pp6f dxTjk"0f{ cf}hf/ xf] .
;g\ !((% df ;+o'Qm /fi6«;+3n] cfof]hgf u/]sf] a]OlhË ;Dd]ngb]lv g} dlxnf
;dfgtfsf] nflu ;|f]t / ;fwg ljlgof]hg / n}lËs pQ/bfoL ah]6sf] s'/f ul/P
tfklg ;g\ @))) sf] a]OlhË hf]8 % ;Dd]ngn] a]OlhË 3f]if0ff -!((%_ sf]
pknlJwsf] ;dLIff ubf{ ;|f]t / ;fwgsf] ckof{Kt ljlgof]hgn] ubf{ n}lËs
;dfgtfsf nflu 3f]lift nIf k|fKt x'g g;s]sf] lgisif{ lgsfn]sf] lyof] . To;kl5
eg] n}lËs pQ/bfoL ah]6sf] cjwf/0ffn] ljZjsf] Wofg a9L cfs[i6 u/]sf] kfOG5 .
g]kfndf 5}6f}+ of]hgf -@)#&–@)$@_ cjlwb]lv dlxnf ljsf;sf ljifonfO{{ ljsf;
of]hgfdf ;dfj]z ug]{ kl/kf6Lsf] k|f/De eP tfklg gjf}+ of]hgf cjlw -@)%$—
@)%(_ b]lv dfq n}lËs ;dfgtf / ;zlQms/0fsf] gLlt cjnDjg ul/b} cfOPsf]
5 . ;f] gLlt sfof{Gjogdf cfPkl5 @)%(÷^) df klxnf] k6s dlxnf tyf
afnaflnsf dGqfnon] ljleGg dGqfnosf] n}lËs ah]6 ljZn]if0f ug]{ kl/kf6Lsf]
cf/De u/]sf] lyof] . cfly{s jif{ @)^@÷)^# sf] ah]6 jStJosf] j'bf g+= !#( df
pNn]lvt æn}lËs ;dfgtfk|lt g]kfnn] u/]sf] /fli6«o tyf cGt/f{li6«o k|lta4tf
sfof{Gjog ug{ ;/sf/L vr{nfO{{ n}lËs pQ/bfoL agfpg] ;f]r cg'?k pQm cfly{s
jif{b]lv n}lËs pQ/bfoL ah]6 k|lqmof z'? ul/Psf] 5 . n}lËs pQ/bfoL ah]6nfO{{
;+:yfut ug{ cy{ dGqfnodf Ps n}lËs pQ/bfoL ah]6 ;ldlt u7g ug]{ Aoj:yf
ul/Psf] 5 . o;af6 /fli6«o ah]6df dlxnfd'vL sfo{qmdx¿n] cem a9L :yfg kfO{
1
 dlxnfju{sf] ;du| ljsf;df of]ubfg k'Ug hfg] ljZjf; lnOPsf] 5Æ eGg]
jfSof+zaf6 g]kfndf n}lËs pQ/bfoL ah]6 k|0ffnLsf] cf}krfl/s?kdf yfngL ePsf]
xf] .
;f] 3f]if0ff ePsf] b'O{ jif{;Dd n}lËs pQ/bfoL ah]6 ;ldltsf] lgdf{0f, n}lËs
pQ/bfoL ah]6 th'{df / ljZn]if0fsf cfwf/sf] lgdf{0f, sd{rf/Lx¿sf] bIftf
clej[l4, sDKo'6/ ;ˆ6j]o/ tof/L cflb h:tf ;+:yfut k"jf{wf/ tof/ ul/of] .
cf=j= @)^$÷)^% b]lv g]kfn ;/sf/sf] ah]6sf] n}lËs juL{s/0f ug]{ kl/kf6L z'?
eof] . cy{ dGqfnon] ah]6 tyf sfo{qmd dxfzfvf k|d'vsf] ;+of]hsTjdf /x]sf]
n}lËs pQ/bfoL ah]6 ;ldltsf] l;kmfl/;df lgwf{l/t juL{s/0f cg';f/ g]kfn
;/sf/sf] ;Dk"0f{ ah]6nfO{{ k|ToIf n}lËs pQ/bfoL, ck|ToIf n}lËs pQ/bfoL /
n}lËs b[li6sf]0fn] t6:y u/L tLg ;d"xdf juL{s/0f u/L k|sfzdf Nofpg] k|lqmof
k|f/De eof] . o;sf nflu % j6f u'0ffTds ;"rsx¿ dlxnfsf] Ifdtf clej[l4,
dlxnfsf] of]hgf th'{df / sfof{Gjogdf ;xeflutf, nfesf] afF8kmfF8df dlxnfsf]
lx:;f, dlxnfsf] /f]huf/L÷cfo clej[l4df ;xof]u Pj+ dlxnfsf] ;dosf] k|of]udf
u'0ffTds ;'wf/ / sfo{af]emdf sdLnfO{ k|of]udf NofOof] . If]qut dGqfnox¿n]
lgwf{l/t ;"rsx¿sf] cfwf/df sfo{qmddf ljlgof]lht ah]6sf] juL{s/0f ug{ yfn]sf]
sfo{n] kfFrf}+ jif{ k"/f u/L 5}6f}+ jif{df k|j]z u/]sf] 5 .
!=@ lbUbz{gsf] p2]Zo (Guideline Objective)

lgwf{l/t ;"rsx¿sf] k|of]udf Ps?ktf Nofpg / If]qut lgsfox¿sf] ah]6 th'{df

k|lqmofnfO{{ n}lËs pQ/bfoL agfO{ kl/0ffddf n}lËs ;dfgtfnfO{{ ;'lglZrt u/fpg
;xh kfg{ of] lbUbz{g th'{df ul/Psf] 5 . o;sf lgDg p2]Zox? /x]]sf 5g\\ M
 sfo{qmd tyf ah]6nfO{ yk n}lËs pQ/bfoL agfpg dfu{ lgb]{zg ug]{,
 n}lËs ;dfgtfsf] nflu sfo{qmd / ah]6sf] ;DaGw :yflkt ug{ ;xof]u ug]{,
 tf]lsPsf] cÍef/sf] cfwf/df ah]6sf] n}lËs ;Dj]bgzLntfsf] dfkg ug{
;xof]u k'¥ofpg] /
 kl/of]hgfx¿sf] pknlAwsf] d"NofÍgdf dlxnfx¿n] kfpg'kg]{ nfe kfPsf] jf
gkfPsf] d"NofÍg ug{] .
dfly pNn]lvt p2]Zox¿sf] kl/k"lt{af6 n}lËs ;dfgtfsf] nIo kl/0ffddf
?kfGt/0f x'g] ck]Iff ul/Psf] 5 .

2
!=# lbUbz{g k|of]ustf{ (Users of Guideline)

of] lbUbz{g vf; u/]/ sfo{qmd tyf ah]6 th'{dfsf] of]hgfqmddf If]qut
lgsfox¿n] Wofgdf /fVg'kg]{ kIf÷ ljifodf s]lGb|t /x]sf]] 5 . o; lbUbz{gsf
k|of]ustf{ lgDg /x]sf 5g\ M
 dGqfnosf of]hgf th'{dfsf] lhDd]jf/Ldf /x]sf kbflwsf/L / n}lËs ;Dks{
kbflwsf/Lx¿Ù
 ljefuLo:t/sf of]hgf th'{dfsf] lhDd]jf/Ldf /x]sf] kbflwsf/Lx¿Ù
 lhNnf:t/Lo sfof{nox¿Ù
 ljsf;sf ;fem]bf/x¿Ù
 /fli6«o÷cGt/f{li6«o u}/;/sf/L ;+:yfx¿ tyf
 gful/s ;dfh .
!=$ lbUbz{gsf ljifoj:t'x¿ (Contents of the Guideline)

k|:t't lbUbz{gdf lgDg ljifoj:t' ;d]l6Psf 5g\\ M

 lbUbz{gsf] p2]ZoÙ
 lbUbz{gsf] k|of]ustf{Ù
 n}lËs pQ/bfoL ah]6sf] cjwf/0ff tyf kl/efiffÙ
 sfof{Gjogsf k"j{zt{x¿Ù
 sfof{Gjogsf k|d'v r/0fx¿Ù
 n}lËs ;"rs / pk;"rsx¿ ;DaGwL jt{dfg Joj:yfÙ
 ;"rs tyf pk;"rs k|of]u ug]{ t/LsfÙ
 ;"rs tyf pk;"rssf] cfwf/df cÍef/ lbg] t/LsfÙ
 cÍef/sf cfwf/df ah]6sf] juL{s/0f ug]{ /
 ;+:yfut ;+/rgf cg'udg, k|ltj]bg / k[i7kf]if0f
!=%= n}lËs pQ/bfoL ah]6sf] cjwf/0ff tyf kl/efiff (Concept and Definition
of GRB)
/fi6«n] ljleGg cjlwsf nflu th'{df ug]{ sfo{qmddfkm{t dlxnf / k'?ifsf
cfjZostf tyf ;/f]sf/nfO{{ ;Daf]wg ug{ k'¥ofpg ;Sg] of]ubfgnfO{{ s]Gb|ljGb'df
/fvL ul/g] ljlgof]hg, vr{ / ;f]sf] n]vfhf]vfsf] nflu n}lËs pQ/bfoL ah]6 Pp6f

3
dxTjk"0f{ ;+oGq÷cf}hf/ xf] . ;fdfGotof ah]6nfO{{ t6:y cf}hf/sf] ?kdf lnOg]
k|rng /x]sf] eP klg /fHon] ;fna;fnL ?kdf /fi6« ljsf;df ug]{ nufgLsf] n}lËs
ljZn]if0f ubf{ ah]6n] dlxnf / k'?ifdf kfg]{ k|efj leGgleGg x'g] u/]sf] tYo
cWoogx¿n] g} b]vfPsf 5g\\ .
n}lËs pQ/bfoL ah]6 lgDg dfGotf / ljz]iftfdf cfwfl/t /x]sf] 5 M
 ah]6sf] ;a} k|lqmof / o;n] kfg]{ k|efj n}lËs?kdf t6:y x'b}g . ah]6sf]
cg'dfg, ;|f]tsf] vf]hL tyf ;+sng / vr{ ;a} kIfdf of] tYo nfu" x'G5 .
ljsf;sf ljleGg ;fem]bf/x¿sf] nufgLnfO{{ n}lËs ;dfgtfsf] kl/0ffdtkm{
8f]¥ofpg klg of] pkof]uL x'G5 Ù
 n}lËs pQ/bfoL ah]6n] n}lËs ;dfgtfsf] gLlt Pj+ ;dli6ut cfly{s gLltsf
aLr ;DaGw :yflkt ub{5 Ù
 n}lËs pQ/bfoL ah]6 k|lqmof dlxnf / k'?ifdf ah]6n] kfg]{ k|efjsf] ljZn]if0f
;fy} ah]6 th'{dfdf n}lËs kIfsf] ;dfof]hg -integration_ af6 k|f/De x'G5 Ù
 n}lËs pQ/bfoL ah]6n] n}lËs d"nk|jfxLs/0fnfO{{ a9L cy{k"0f{ jgfpF5 Ù
 n}lËs pQ/bfoL ah]6 dlxnfsf nflu 5'6\6} ah]6 geO{ ah]6sf] ;a}
pknlAwdf dlxnf÷k'?ifsf] ;Gt'lnt ;xeflutf / nfe vf]Hg] k|lqmof xf] .
n}lËs pQ/bfoL ah]6nfO{{ a'‰g o;df cGtlg{lxt æn}lËsÆ, æpQ/bfoLÆ / æah]6Æ
tLgj6f zAbfjnLnfO{{ a'‰g' cfjZos x'G5 .
dfgjsf] ?kdf dlxnf / k'?if ;dfg eP klg pgLx¿aLr /x]sf] h}ljs leGgtfn]
ubf{ pgLx¿sf Jofjxfl/s / /0fgLlts cfjZostfx? km/skm/s x'G5g\\ . æn}lËsÆ
eg]sf] hGdbf dlxnf / k'?ifdf /x]sf] h}ljs leGgtfnfO{{ dlxnf jf k'?ifsf] sdhf]/L
jf of]Uotf 7fgL ;fdflhs, ;fF:s[lts / dgf]j}1flgs tl/sfn] ;dfhåf/f dlxnf /
k'?ifsf egL lgwf{l/t ug]{ ul/Psf] e"ldsfdf cfwfl/t /x]sf] klxrfg xf] . dlxnf
tyf k'?ifsf egL tf]lsPsf o:tf e"ldsf, ;fdflhs agf]6, d"No, dfGotf, k/Dk/f,
;+:s[lt / dfgj r]tgfdf cfwfl/t x'g] x'Fbf ;dfh, ;d'bfo ljz]if / ;do cg';f/
Ps} ;dfhdf klg leGgleGg ?kdf /x]sf x'G5g\\ .
æpQ/bfoLÆ zAbn] h}ljs tyf ;dfhn] lgwf{/0f u/]sf] e"ldsfdf /x]sf ;sf/fTds
/ gsf/fTds kIfnfO{{ ;dfgtfdf ?kfGt/0f ug{{sf nflu sfo{qmddf ljrf/ k'¥ofpg'
kg]{ n}lËs ;Dj]bgzLntfsf] kIfnfO{{ hgfpF5 . t6:ytfdf cfwfl/t eP/ lgwf{/0f
ul/g] sfo{qmdaf6 k/fk"j{sfnb]lv lje]bdf /x]sf dlxnfx¿n] k'?if ;/x nfe lng
g;Sg] x'Fbf ;/f]sf/sf lgsfox¿n] ;~rfng ug]{ sfo{qmdn]] dlxnf / k'?ifsf
4
 cfjZostf tyf ;/f]sf/x¿nfO{{ ;Daf]wg ug]{ u/L ;'lglZrt x'g lgof]lht k|of;sf]
nflu pQ/bfoL aGg' kg]{ cfjZostfnfO{{ OlËt ub{5 .
æah]6Æ zJbn] tf]lsPsf] nIf / p2]Zo k|flKtdf tf]lsPsf] ;dosf nflu cfjZos
kg]{ ;|f]tsf] cg'dfg, ;f]sf] ljlgof]hg, vr{, clen]vg / n]vfhf]vfnfO{{ hgfpF5 .
o;} cg'?k ;/sf/n] ah]6 agfP/ ;fj{hlgs u/L ;f] cg';f/ /fHo ;~rfngdf vr{
ub{5 .
oL tLgj6f zAbfjnLnfO{{ ;ld>0f ubf{ n}lËs pQ/bfoL ah]6nfO{{ lgDgfg';f/
kl/eflift ug{ ;lsG5 .
s'g} lglZrt cjlwsf nflu /fHonfO{{ cfjZos kg]{ s'n ah]6sf] cg'dfg, cfosf]
cfwf/sf] vf]hL, ljleGg zLif{sx¿df ul/g] ljlgof]hg / vr{, vr{sf] clen]v /
n]vfhf]vf nufotsf ;Dk"0f{ kIfdf n}lËs ;dfgtfsf] nIo k|flKtnfO{{ s]Gb|df /fv]/
p2]Zod"ns 9+un], of]hgfa4?kdf, n}lËs ljZn]if0f ;lxt cfly{s ;|f]tsf]
;'lglZrttf / pknlAwsf] ;dtfd"ns ljt/0f / pkef]u x'g]u/L ul/g] ah]6 th'{df
k|lqmof g} n}lËs pQ/bfoL ah]6 k4lt xf] .
o; kl/efiffnfO{{ b[li6ut ubf{ n}lËs pQ/bfoL ah]6, n}lËs ;dfgtfsf] nflu
ah]6sf] ;'lglZrttf, ah]6sf ;a} k|lqmofdf n}lËs d"nk|jfxLs/0f / pknlAwsf]
;dtfd"ns ljt/0fsf ;fy} pkef]usf] nflu n}lËs ljZn]if0f ;lxt p2]Zod"ns /
of]hgfa4?kdf sfo{qmdx¿ th'{df / k|fyldsLs/0f ub}{ sfo{qmd 5gf}6 u/L nufgL
ug]]{ k4lt xf] .
g]kfnsf] ;Gbe{df If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿sf] nIf tyf p2]Zo
k"/f ug{ ul/g] sfo{qmddf dlxnf / k'?ifaLr ljBdfg zlQm afF8kmfF8df /x]sf] cGt/
-gaps_ nfO{{ sd ug]{ tyf dlxnf ;zlQms/0fdf ;xof]u k'Ug]u/L ul/g]
k|fyldsLs/0f ;lxt sfo{qmdsf] 5gf}6 / ah]6sf] ;'lglZrttf ul/g] k4ltnfO{{
n}lËs pQ/bfoL ah]6 egL a'‰g' kb{5 .
!=^ sfof{Gjogsf k"j{zt{x¿ (Pre-requisite for Implementation)

n}lËs pQ/bfoL ah]6 sfof{Gjogdf lgDg k"j{ zt{x¿ k"/f ePsf] x'g' kb{5 .
!=^=! n}lËs ;DaGwL cjwf/0ffTds :ki6tf (Understanding Gender Concept)

5}6f+} of]hgf cjlwb]lv sNof0fsf/L efjgfaf6 k|]l/t eP/ k|f/De ePsf] ljsf;df
dlxnf gfds cjwf/0f ljsf;df dlxnfsf] ;xeflutf, dlxnf / ljsf; cjwf/0ff
x'b} clwsf/df cfwfl/t n}lËstf / ljsf;sf] cjwf/0ffnfO{{ gjf}+ of]hgf cjlwaf6
k|of]udf NofPsf] 5 . t/ sfo{qmd, ;|f]t / ;fwgn] o;nfO{{ k[i7kf]if0f gu/];Dd
5
 n}lËs ;dfgtfsf] nIfdf k'Ug g;lsg] eGg] /fli6«o, cGt/f{li6«o cg'ejnfO{
Jojxf/df ptfg{ n}lËs pQ/bfoL ah]6 Pp6f k|efjsf/L cf}hf/ aGg ;Sb5 . t/
n}lËs klxrfgnfO{{ dlxnf jf k'?ifsf] u'0f, bf]if jf of]Uotf dfg]/ dlxnf jf
k'?ifsf] nflu ;dfhn] lgwf{/0f u/]sf] c;dfgtfaf6 gLlt lgdf{tf d'Qm x'g g;Sbf
n}lËs ;dfgtfsf] rrf{ k':tsaf6 lgl:sP/ Jojxf/df ?kfGtl/t x'g eg]
;ls/x]sf] 5}g . clwsf/ (Right), lhDd]jf/L (Responsibility) / kl/0ffd
(Result) df ;d]t leGgtf ul/Psf dfGotfx¿ ;fdflhsLs/0fsf] k|lqmofdfkm{t
k|To]s dflg;df ulx/f];Fu a;]sf] x'gfn] ;fdfGo em}+ nfUg] ub{5 / yfx} gkfO{
lje]bo'Qm Jojxf/ e}/x]sf] x'G5 . n}lËs pQ/bfoL ah]6sf] ;Gb{edf sfd ubf{
dlxnf / k'?ifdf /x]sf clwsf/, lhDd]jf/L / kl/0ffddf /x]sf e]befjsf] kIfnfO{{
/fd|f];Fu ljZn]if0f ug'{ kb{5 . ljZn]if0faf6 dfq} aGg] of]hgf, ah]6 ljlgof]hg
tyf vr{ / o;n] kfg]{] k|efj jf kl/0ffdn] dlxnf / k'?ifnfO{{ kg]{ leGgleGg
k|efj÷kl/0ffd af/]sf] tYonfO{ a'‰g ;lhnf] x'G5 .
!=^=@ /fhgLlts k|lta4tf (Political Commitment)
g]kfnn] ;g !((% df a]lhË sfo{of]hgfdf k|lta4tf hgfO{ n}lËs
d"nk|jfxLs/0fnfO{{ n}lËs ;dfgtfsf] /0fgLltsf] ?kdf :jLsf/]/ To;sf nflu
;|f]t ljlgof]hg ug]{ /fhgLlts k|lta4tf hgfPsf] 5 . cfly{s jif{ )^@÷^# sf]
ah]6 jQmJo dfkm{t n}lËs pQ/bfoL ah]6 k|0ffnLsf] cjnDjg ug]{ gLlt 3f]if0ff
u/]/ n}lËs ;dfgtfsf] nflu cfly{s ;|f]t ;'lglZrt ug]{ klg k|lta4tf JoQm
u/]sf] 5 .
!=^=# ;+:yfut k|lta4tf (Institutional Commitment)
n}lËs pQ/bfoL ah]6nfO{{ d"t{¿k k|bfg ug{ If]qut lgsfox¿sf] sfo{z}nL klg
n}lËs ;Dj]bgzLn x'g' cfjZos 5 . o;sf nflu ;+u7gdf /x]sf] hgzlQmnfO{{
n}lËs ljifosf ljleGg tflndx¿ k|bfg ug'{ kb{5 . of]hgf th'{df / ah]6 th'{df
nflu ljsf; ul/Psf ljleGg kmf/dx¿df n}lËs kIfnfO{{ clgjfo{ ;DAff]wg
x'g]u/L ;'wf/ ul/g' cfjZos x'G5 . ah]6df dfq n}lËs pQ/bfoL vf]Hg]
kl/kf6Ldf ;'wf/ u/L of]hgf th'{df k|lqmofdf klg Wofg lbg] Aoj:yf cfjZos
x'G5 . n}lËs vl08s[t ;"rgfnfO{{ ;+u7gn] clen]vgdf clgjfo{ Joj:yfsf] ?kdf
ljsf; ug{ sDKo'6/ ;ˆ6j]o/ k|0ffnL ljsf; u/L k|of]u ug]{ Aoj:yf ldnfpg'
kb{5 . ;+u7g leq klg of]hgf dxfzfvf÷zfvfdf n}lËs kIfsf] ljZn]if0f ug]{
;d"x agfO{ sfdsf] yfngL ug'{ kb{5 . n}lËs ;dfgtfsf ljifo j:t'nfO{{
;+u7gsf] sfo{z}nLdf cGtlg{lxt ljifosf] ?kdf lng] kl/kf6L cfjZos 5 .
sd{rf/Ldf n}lËs d"nk|jfxLs/0fsf] sfdnfO{{ 5'6\6} ljifosf] ?kdf x]g]{ / o;nfO{{
6
 yk sfdsf] ?kdf lng] dgf]lj1fgn] sfd u/]df o;sf] ;xL sfof{Gjogdf ;d:of
pTkGg x'G5 . n}lËs d"nk|jfxLs/0fn] kl/0ffdnfO{{ cem a9L nlIft ju{;Dd k'Ug
;xof]u k'¥ofpFb5 .
!=^=$ sfg"gL Aoj:yf ;lxt lbUbz{g / kmf/dx¿sf] Aoj:yf (Legal Provision,
Guideline and Forms)
sfo{qmd n}lËs ;Dj]bgzLn eP To;df ul/g] nufgL :jtM n}lËs pQ/bfoL
jGb5 . ctM of]hgf cfof]uaf6 of]hgf th'{dfsf nflu lgwf{/0f ul/Psf lbUbz{g /
ljleGg lsl;dsf kmf/dx¿ n}lËs ;dfgtf sfod ug{ ;'lglZrt x'g]u/L tof/
ul/g'kb{5 . o:tf ljj/0fx¿df If]qut lgsfox¿n] k|:tfljt ug]{ sfo{qmdx¿n]
n}lËs ;/f]sf/ / cfjZostfnfO{{ ;Daf]wg ug{ lnPsf cfwf/x¿ pNn]v ug]{
Aoj:yf ul/g'kb{5 . ah]6sf kmf/dx¿df klg of]hgfn] klxrfg u/]sf n}lËs
;/f]sf/ / cfjZostfx¿nfO{{ ah]6n] ;Daf]wg ug{;Sg] k'i6\ofO{ clgjfo{ /fVg' kg]{
sfg"gL Aoj:yf x'g cfjZos 5 . o;sf ;fy} n}lËs ;dfgtfsf ;DaGwdf
ul/Psf ;Dk"0f{ k|of; / k|fKt glthfx¿sf] clen]vgsf] nflu sDKo"6/ k|0ffnLsf]
ljsf; ul/g\' kb{5 . o;sf nflu ljsl;t ;a} lsl;dsf k"jf{wf/x¿sf] ;xL
k|of]usf nflu ;+:yfut ;+/rgf / ;+u7gsf hgzlQmx¿nfO{{ lgoldt tflnd
k|bfg ug'{ kb{5 .
!=^=% n}lËs ;dfgtf ;DaGwL gLltsf] Jojxfl/s ;Daf]wg (Operational
Transformation of Gender Equality Policy)
;/sf/sf] k|To]s If]qut lgsfosf gLlt lgod tyf sfo{qmddf n}lËs ;dfgtfsf]
ljifoj:t'sf] ;dfj]z, n}lËs pQ/bfoL ah]6 sfof{Gjogsf] csf]{ dxTjk"[0f{ zt{
xf] . o;sf] nflu n}lËs ;dfgtfnfO{{ ;xof]u k'Ug]u/L ;a} If]qut lgsfo tyf
cGo ;/f]sf/sf kIfx¿n] ;Dkfbg ug]{ sfddf k|ult dfkg ug{;lsg] u/L
;Ldf/]vfx¿ -benchmarks_, nIf (target) / ;"rsx¿ -indicators) lgwf{/0f ug]{
kl/kf6L yfNg' kb{5 . n}lËs ;dfgtfsf] gLlt ;a} s]Gb|Lo lgsfox¿sf] cfˆg}
If]qut gLltsf] lx:;f gag];Dd n}lËs d"nk|jfxLs/0fn] ult lng ;Sb}g .
o;nfO{{ ;lhnf];Fu a'‰g ;+u7gn] ;Dkfbg ug]{ sfdn] kl/0ffddf s;nfO{{, s:tf]
k|efj kfb{5, t6:ytfdf ul/g] sfdsf] clGtd k|efj jf kl/0ffdaf6 s] dlxnf /
k'?if ;dfg?kdf nfeflGjt x'g ;S5g\\ jf sfof{Gjogsf] qmddf ;fdfGo r]i6f
k'¥ofpg ;s] klg n}lËs ;dfgtfdf ;xof]u k'Ug ;Sb5 < cflb kIfdf ;r]t x'g]
kl/kf6Ln] n}lËs d"nk|jfxLs/0fsf] nflu dfu{ k|z:t ub{5 . s'g} klg lgsfon]
b]z ljsf;sf] gfddf ug]{ sfdsf] k|efjsf] efuLbf/ ToxfFsf hgtf g} x'g\ . xfd|f]
7
 h:tf] c;Gt'lnt zlQm ;DaGw ePsf] b]zdf /fHosf] nufgLaf6 kfpg]
k|ltkmnaf6 dlxnfx¿ ;dfg?kdf nfeflGjt x'g jf nfe lng g;Sg] ePsf] x'Fbf
n}lËs pQ/bfoL ah]6 cfjZostf kb{5 .
!=& sfof{Gjogsf k|d'v r/0fx¿ (Key Steps for GRB Operationalization)
n}lËs pQ/bfoL ah]6sf] k|efjsf/L sfof{Gjogsf nflu dlxnf / k'?ifsf] l:yltsf]
ljZn]if0f tyf klxrfg, df}h'bf gLlt lgodx¿sf] n}lËs ;+Dj]bgzLntfsf] k/LIf0f,
ah]6 ljlgof]hg l:yltsf] k/LIf0f, dlxnf / k'?ifsf] l:yltdf /x]sf] c;dfgtfsf]
klxrfg, ;f]nfO{{ ;Daf]wg ug]{ u/L ah]6sf] cg'dfg tyf k'gM ljlgof]hg, jf:tljs
vr{sf] l:ylt / lg0f{o k|lqmof ;fy} o;af6 k|fKt pknlAw / k|efjsf] ljZn]if0fsf
kIfx¿ ;"Id hfgsf/L cfjZos x'G5 .
n}lËs pQ/bfoL ah]6sf] sfof{Gjogsf] nflu n}lËs ;dfgtfsf] cjwf/0ff,
n}lËstfsf ;Gb{edf k|o'Qm zAbfjnLx¿sf] :ki6 a'emfO{ cfjZos x'G5 . /fHon]
n}lËs ;dfgtf / dlxnfx¿sf] dfgj clwsf/ k|j4{gdf hgfPsf /fli6«o /
cGt/f{li6«o k|lta4tf / ;f]af6 ;[lht bfloTj lgjf{xdf If]qut lgsfo tyf cGo
;/f]sf/sf kIfx¿sf] lhDd]jf/L / hjfkmb]lxtf, To;nfO{{ k"/f ug{ ;Dkfbg ug'{kg]{
sfo{x¿ / ;f]sf nflu cfjZos ah]6sf] ;'lglZrttf tyf lgof]lht tTk/tf oL
s'/fx¿ n}lËs pQ/bfoL ah]6sf k|fylds cfjZostf x'g\ . n}lËs pQ/bfoL
ah]6nfO{{ sfof{Gjog ug{ lgDgfg';f/ r/0fx¿ k"/f ug'{ kb{5 .
!=&=! n}lËs l:yltsf] ljZn]if0f (Analysis of Gender Situation)
/fHon] cjnDjg u/]sf jf ug]{ ;a} gLlt tyf sfo{qmdn] dlxnf / k'?ifx¿sf]
;/f]sf/ / cfjZostfx¿sf] ;Daf]wgdf Wofg k'¥ofpg'' kb{5 . o;sf nflu dlxnf
/ k'?ifsf cfjZostf, pgLx¿sf lgldQ ;dfh, ;d'bfo jf /fHo ljz]ifn]
lgwf{/0f u/]sf e"ldsf, pgLx¿ aLr /x]sf] cfly{s, ;fdflhs, ;f+:s[lts / sfg"gL
;dfgtf / lje]b cflb h:tf ljifo jf kIfsf] klxrfg x'g]u/L ;"rgfx¿sf]
;Íng tyf ljZn]if0f u/L jt{dfg cj:yf / cfjZostfsf] klxrfg ug'{ kb{5 .
n}lËs d"nk|jfxLs/0fsf] k4ltnfO{{ ;'lglZrt ug{ ah]6sf] k|f/lDes tof/L, ah]6
k|:tfj, 5nkmn / :jLs[ltsf ;a} r/0fdf ah]6n] Nofpg] kl/jt{g jf ;'wf/sf
;a} kl/0ffddf n}lËs kIfsf] ljZn]if0f / ljj]rgf ul/g] kl/kf6Lsf] yfngL ul/g'
kb{5 . n}lËs ljifodf aGg] gLlt s'g} Ps dGqfno ljz]ifsf] lhDd]jf/L xf] eGg]
dfGotfn] sfd u/];Dd n}lËs d"nk|jfxLs/0f k|lqmofn] d"t{¿k lng ;Qm}g .
o;sf nflu x/]s dGqfno jf dftxtsf lgsfox¿ tyf ;/f]sf/sf cGo
kIfx¿n] ;Dkfbg ug]{ sfdaf6 n}lËs e"ldsf / dlxnf k'?ifsf h}ljs leGgtfaf6
8
 pTkGg ePsf leGg Jofjxfl/s cfjZostfx¿ a'‰g / :ki6¿kdf ;Daf]wg ug{
;Sg' kb{5 . c;dfg kl/l:yltdf /x]sf dlxnf / k'?ifnfO{{ t6:y Jojxf/n]
pgLx¿nfO{{ ;dfg?kdf ;Daf]wg ug{ ;Qm}g . To;n] lbg] kl/0ffdaf6 ;a} kIfdf
pgLx? ;dfg ?kdf nfeflGjt gx'g ;Qm5g\\ eGg] oyfy{nfO{{ dgg ug'{ kb{5 .
!=&=@ n}lËs ;/f]sf/ / cfjZostfsf] klxrfg (Identfication of Gender
Concerns and Needs)
n}lËs pQ/bfoL ah]6sf] nflu lgwf{/0f ul/Psf kfFrj6f u'0ffTds ;"rsx¿ / ;f]
cGtu{t o; lbUbz{gn] k|:t't u/]sf pk;"rsx¿sf]] cfwf/df tTsfnsf] nflu
n}lËs ;/f]sf/ / cfjZostfsf] klxrfg ug{ k|f/De ug{ ;lsG5 . o;sf nflu
If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿sf] lhDd]jf/L / pQ/bfloTjnfO{{ :ki6
kfg]{u/L If]qut lgsfon] ;Dkfbg ug]{ k|d'v sfdx¿sf] klxrfg tyf lgwf{/0f ug'{
kb{5 . pbfx/0fsf] nfluM u[x dGqfnosf] k|d'v sfdnfO{ a'‰g' kbf{ sfo{ ljefhg
lgodfjnL / ;fnj;fnL lgwf{/0f ul/Psf lqmofsnfksf] cfwf/df o;n] ;Dkfbg
ug]{ sfdx¿nfO{{ lgDg v08df ljefhg ubf{ ;Dk"0f{tM dGqfnonfO{{ a'‰g ;lhnf]
x'G5 . h:t}M zflGt ;'/Iffsf] Joj:yfkg, b}jL k|sf]k Joj:yfkg, gful/s ;]jf,
nfu" cf}ifwL lgoGq0f cflb . pQm sfo{qmdx¿df n}lËs pQ/bfoL ah]6sf] nflu
lgwf{/0f ul/Psf ;"rs / pk;"rssf] cfwf/df ;+u7gsf] ah]6 th'{df ubf{
pNn]lvt ;a} sfo{qmdx¿af6 n}lËs ;dfgtf k|a4{g ug{ sxFf, s'g kIfdf
;'wf/sf] cfjZostf 5, klxrfg ug{ ;lsG5 .
k|To]s sfo{qmd cGtu{t ;Dkfbg ul/g] lqmofsnfkx¿df n}lËs ;/f]sf/x¿ s] s]
x'g ;Sb5g\ egL x]g{' kb{5 . pbfx/0fsf] nflu u[x dGqfnon] ;Dkfbg ug]{ k|d'v
s[ofsnfk dWo] b}jLk|sf]k Joj:yfkg cGtu{t ;+rfng ul/g] k|sf]kaf6 aRg]
k"j{tof/L, k|sf]ksf] cj:yfdf p4f/ / p4f/ ul/Psfx?sf] k'g:yf{kgf cflb /x]sf
5g\ . k"j{ tof/Lsf] nflu hgr]tgfd"ns sfo{qmd ubf{ dlxnfx?sf] ;d]t
;+nUgtf a9fpg], ljifoj:t' k|:t'ltdf ljifox? h:t} p4f/sf] ;dodf
dlxnfx?;Fu ;Da]bgfTd?kdf hf]l8Psf] afnaRrfsf] ;DaGwdf cfjZos tof/L,
;'/lIft :yfgsf] vf]hLdf nfUbf afnaflnsf tyf cfˆgf] ;'/Iff pkfox? ;DaGwL
hfgsf/L, ljz]if cj:yfdf /x]sf h:t} ;'Ts]/L, ue{jtL cj:yfsf dlxnfn] Wofg
lbg' kg]{ ljifo ;d]6\g' kb{5 . p4f/sf nflu k"j{tof/Lsf] nflu cfjZos
;fdfu|Lsf] hf]xf] ubf{ dlxnfsf Jojxfl/s cfjZostfx? ;Daf]wg x'g ;Sg]
lsl;ddf ;fdfu|Lsf] nflu ah]6sf] Aoj:yf n}lËs ;Da]bgzLntfsf] b[li6sf]0faf6
cfjZos x'G5g . k'g:yfkgfsf] sfo{ ubf{ p4f/ ul/Psf pNn]lvt ljz]if
cj:yfsf dlxnfsf cfjZostfnfO{ ;Daf]wg x'g] u/L c:yfoL cfjf;df :jf:Yo
9
 ;]jf ;d]tsf] Joj:yf, dlxnfx?df x'g ;Sg] lx+;f / pgLx?sf Jojxfl/s
cfjZostfsf cflbdf ljz]if Aoj:yf ;fy} p4f/df vl6g] hgzlQmnfO{ tflndsf]
Joj:yfsf nflu ah]6 ljlgof]hg tyf vr{ n}lËs pQ/bfoL ah]6 th'{dfsf kIf
aGg ;Sb5g . u[x dGqfnon] ;Dkfbg ug]{ cGo lqmofsnfkx? h:t} zflGt ;'/Iff
Joj:yfkg, nfu' cf}ifwL lgoGq0f ;fy} b}lgs?kdf ;Dkfbg ul/g] gful/stf
ljt/0f, /fxbfgL ljt/0f cflb sfo{df klg n}lËs ;Da]bgzLntfsf kIf vf]Hg
;lsG5 .
o;/L g} cGo If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿n] ;Dk"0f{
lqmofsnfkx¿df dlxnfsf Jofjxfl/s / /0fgLlts cfjZostf, dlxnfsf cfly{s,
;dflhs / /fhgLlts sl7gfO{ -hardship_ sd ug{ cjnDjg ug{ ;lsg]
sfo{gLlt jf ;'wf/sf nflu rfNg' kg]{ sbd / sfo{z}nLnfO{{ ljrf/ u/]/ n}lËs
ljZn]if0f ul/Pdf n}lËs cfjZostf / ;/f]sf/x¿sf] klxrfg ug{ ;lsG5 .
!=&=# sfo{qmdsf] n}lËs ljZn]if0f (Gender Analysis of the Program)
If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿n] ;Dkfbg ug]{ k|d'v sfd cGtu{t
;Dkflbt lqmofsnfkaf6 n}lËs pQ/bfoL ah]6sf] nflu lgwf{/0f ul/Psf
;"rsx¿sf] cfwf/df klxrfg ul/Psf cfjZostf / ;/f]sf/dWo] s] s] s'/fx¿sf]
k"0f{ ;Daf]wg x'G5 < s'gdf cf+lzs clg s'g cfjZostfx¿ k"/f x'g g;Sg]
b]lvG5g\\ < cflb kIfdf s'g} k"jf{u|x g/fvL oyfy{ l:yltsf] cfFsng ul/g' kb{5 .
o;sf] nflu ;+:yfdf pknAw tYofÍ / ;"rgfx¿sf] k|of]u ug'{ kb{5 . If]qut
lgsfo tyf cGo ;/f]sf/sf kIfsf] sfo{If]qdf kg]{ ljifox¿df ;~rfng u/]sf]
lqmofsnfkx¿n] ;]jfu|fxLsf] -dlxnf / k'?if_ Go"gtd cfjZostfnfO{{ ;Gt'i6 ug{
;Snf < lqmofsnfkn] s'g xb;Dd n}lËs lje]bnfO{{ sd ug{ ;Snf < jf emg
a9fpnf < jf oyfjt /fVnf < s'g} kIfnfO{{ ;]jf lngdf /x]sf cˆ7\of/fx¿ s]xL
5g\ ls < cflb k|Zg u/]/ sfo{qmdsf] n}lËs ljZn]if0f ug'{ kb{5 . o:tf
ljZn]if0faf6 cfufdL lbgx¿df lng' kg]{ /0fgLlt / sfo{qmdx¿sf] klxrfg ug{sf
;fy} ah]6 Aoj:yf ug{ ;xof]u k'Ub5 .
!=&=$ sfo{qmd / ah]6df n}lËs cfjZostf / ;/f]sf/sf] ;Daf]wg (Address
Gender Needs in Program and Budget)
n}lËs pQ/bfoL ah]6 th'{dfsf nflu lgwf{/0f ul/Psf ;"rsx¿sf] cfwf/df
klxrfg ul/Psf n}lËs cfjZostf / ;/f]sf/x¿sf] ;Daf]wg ug]{, n}lËs cGt/
(Gaps) sd ug]{ / dlxnf ;zlQms/0fdf ;xof]u k'Ug]u/L sfo{qmdx¿sf] 5gf}6
ug'{ kb{5 . o; qmddf sfof{Gjogsf] lhDdf ePsf kIfx¿;Fu uxg / lj:t[t
10
5nkmnsf] cfjZostf kb{5 . sfo{qmd to ubf{ n}lËs d"nk|jfxLs/0fsf] d'2fnfO{{
ah]6sf] k|lqmofdf k4ltut?kdf ;dfj]z ug]{ kl/kf6L a:ffNg'kb{5 . xr'jfsf
e/df n}lËs ;dfgtfsf] gfddf dlxnfsf] nflu 5'6\6} ;~rfng ul/g] ljz]if
sfo{qmdn] dfq n}lËs ;dfgtf xfl;n x'g;Sb}g . o;sf nflu ;~rfng ul/g]
;a} sfo{qmdaf6 dlxnf / k'?ifn] ;dfg nfe kfpg ;Sg] cj:yfsf] clgjfo{tf
x'G5 . /fHon] ug]{ k|To]s nufgLdf dlxnf / k'?ifsf] ;dfg clwsf/ x'G5 .
t6:ytfdf ul/g] sfdn] b'a} ju{df ;dfg k|ltkmn k'¥ofp5 g} eGg] dfGotfaf6
aflx/ lg:sg'kb{5 . ;a}sf] nflu ;femf eg]/ ;~rfng ul/g] sfo{qmdleq klg
dlxnf / k'?ifsf leGg cfjZostfnfO{{ b]Vg] b[li6sf]0fsf] ljsf; o;sf nflu
cfjZos 5 .
u[x dGqfnosf] b}jL k|sf]k Joj:yfkgsf] pbfx/0f pNn]v u/] h:tf] a:g] 7fpF,
:jf:Yo pkrf/df dlxnf / k'?ifsf] leGg cfjZostf x'G5g\\ eGg] gb]v];Dd
t6:y?kdf pknAw u/fOg] ;]jfn] b}jL k|sf]k Joj:yfkgsf nflu th'{df ul/Psf
sfo{qmdaf6 dlxnf / k'?ifn] kfpg] kmfObfdf ;dfgtf x'g ;Sb}g . o:t} k|sf/sf]
pbfx/0f :jf:Yo tyf hg;+Vof dGqfno cGt/utsf lqmofsnfkdf klg b]Vg
;lsG5 . :jf:Yo rf}sL jf s]Gb|x?df dlxnfx?sf] nflu 5'6\6} zf}rfno,
dlxnfx?sf] k|hgg\ :jf:Yo k/LIf0fsf] nflu uf]kgLotf sfod x'g] u/L cnu}
k/LIf0f sIf, dlxnf :jf:YosdL{sf] Aoj:yf cflbsf] Joj:yfn] dlxnfx?sf]
:jf:Yo ;]jfdf kx'FrnfO{ ;xh agfpg ;xof]u ub{5 . ctM dlxnfx?sf
cfjZostf / ;/f]sf/sf o:tf kIfx?df sfo{qmd th'{df tyf ah]6 ljlgof]hg
ubf{ ;Daf]wg ul/g' kb{5 .
n}lËs ;dfgtfsf nflu dlxnf / k'?ifsf cfjZostf / ;/f]sf/sf] klxrfg dfq
klg kof{Kt x'b}g . sfo{qmd / ah]6n] o;nfO{{ ;Daf]wg ug{ cfly{s ;|f]t
;'lglZrt ul/g' kb{5 . /fHon] ug]{ nufgLsf] k|ltkmnaf6 n}lËs ;dfgtfsf]
k|flKtdf s], s;/L / slt pknlAw xfl;n ug{ vf]lhPsf] xf] < eGg] :ki6
ls6fgLsf;fy ah]6 ljlgof]hg / vr{sf] of]hgfa4 yfngL ul/g' kb{5 . o;sf
nflu nlIft ju{, nlIft ju{leqsf klg dlxnfsf] klxrfg, ljlgof]hg ul/Psf]
sfo{qmdaf6 ltgnfO{{ x'g] nfe, pQm nfe k'Ug] u/L sfo{qmdsf] ;~rfngsf nflu
cfjZos kg]{ /sd, To;af6 n}lËs ;dfgtfdf ;xof]u k'Ug] cfwf/ cflb x]l/g]
kl/kf6L a;fNg h?/L 5 . vr{sf] clen]vg / vr{sf] n]vfhf]vf ubf{ n}lËs
;Dj]bgzLntf x'g]u/L eg'{kg]{ ljj/0fsf nflu cfjZos kmf/dx¿, sfo{ ;~rfng
k|lqmof÷ljlwdf kl/jt{g / tTsfn tbg''?k ;"rgf kfpg ;Sg] ul/ sDKo'6/
k|0ffnLsf] ljsf; cflb k"jf{wf/ k"/f u/L kl/0ffddf n}lËs ;dfgtf cg'e"t x'g]

11
;'wf/sf sfo{qmdx¿ ;~rfng ul/g' kb{5 . /fHon] ug]{ vr{af6 n}lËs
;dfgtfdf kfg]{ k|efj, nufOg] jf 5'6 ul/g] b:t'/x¿af6 dlxnf / k'?ifdf kg]{
k|efjsf] ljZn]if0f / k|:tfljt ah]6 ;+;bdf k]z ubf{ cy{dGqLn] ah]6n] n}lËs
;dfgtfsf kIfdf k'¥ofpg] of]ubfgsf] ;d]t pNn]v ug]{ kl/kf6L nufot ;+;bdf
x'g] ah]6 5nkmndf If]qut / ;dli6ut?kdf sfo{qmdn] kfg]{ n}lËs k|efjsf]
;dLIff ug]{ kl/kf6L ckgfpg'kb{5 .

12
 Kfl/R5]b –@
n}lËs ;"rsx¿ tyf pk;"rsx¿
(Gender Indicators and Subindicators)
@=! ljBdfg ;/sf/L Aoj:yf (Existing Government Provision)

n}lËs pQ/bfoL ah]6 sfof{Gjog ubf{ If]qut lgsfo tyf cGo ;/f]sf/sf
kIfx¿n] cfˆgf] sfo{qmdn] k|efj kfg]{;Sg] n}lËs kIfsf] ljZn]if0f u/L n}lËs
cfjZostf / ;/f]sf/sf] klxrfg tyf ;Daf]wgsf nflu % j6f ;"rsx¿ dlxnfsf]
Ifdtf clej[l4, dlxnfsf] of]hgf th'{df / sfof{Gjogdf ;xeflutf, nfesf]
afF8kmfF8df dlxnfsf] lx:;f, dlxnfsf] /f]huf/L÷cfo clej[l4df ;xof]u, dlxnfsf]
;dosf] k|of]udf u'0ffTds ;'wf/ / sfo{af]emdf Nofpg] sdLdWo] k|To]snfO{{
clwstd @) cÍ;Dd lbg ;lsg] cfwf/df ah]6sf] n}lËs ;DA]fbgzLntf dfkg
ug]{ ljlw k|of]udf /x]sf] 5 . o; cfwf/df If]qut lgsfox¿sf] sfo{qmdn] k|fKt ug]{]
cÍef/ %) jf ;f]eGbf a9L ePdf k|ToIf n}lËs pQ/bfoL, @) jf ;f]eGbf dfly /
%) eGbf sd ePsf sfo{qmdnfO{{ ck|ToIf n}lËs pQ/bfoL / @) eGbf sd cÍef/
ePsf sfo{qmdnfO{{ t6:y egL juL{s/0f ug]{ ul/Psf] 5 . n}lËs ;dfgtfsf nflu
;fwg -input_, k|lqmof (process) / kl/0ffd (result) sf tLg j6} kIfnfO{{ ;Daf]wg
ug{ ljsl;t ul/Psf oL ;"rsx¿sf]] k|of]udf a9L ljifout kIfn] e"ldsf v]n]sf]
x'Fbf sfo{qmdsf] nflu ljlgof]lht ah]6sf] juL{s/0fdf Pp6} lgsfoleq klg
sd{rf/Lsf] km]/jbn;Fu} Ifdtfsf] sdLn] ubf{ juL{s/0fsf :j?k klg km]l/g] u/]sf]
5 . o;sf k|of]ustf{nfO{{ ah]6 juL{s/0fsf j:t'ut cfwf/ k|bfg ug{ k"j{ lgwf{l/t
d"n;"rsx¿sf nflu pk;"rsx¿sf] ljsf; / ;f]sf nflu k/LIf0f cfwf/x¿ k|:t't
ul/Psf] 5 . oL pk;"rsx¿ lgwf{/0f ubf{ d"n ;"rsx¿sf] u'0ffTds / ;+VofTds
b'j} kIfnfO{{ ;d]l6Psf] 5 . clwsf+z pk;"rsx¿ g]kfn ;/sf/sf If]qut lgsfo
tyf cGo ;/f]sf/sf kIfx¿sf ljsf; sfo{qmdx¿df k|of]u e}/x]sf t/ clgjfo{
gul/Psf cj:yfdf /x]sf kIfx¿sf] cfwf/df ljsl;t ul/Psf 5g\\ .

@=@ ;"rs tyf pk;"rsx¿ / ;f]sf] sfo{ut JofVof (Operational Definition

of Each Indicator and Sub Indicator)
ah]6 th'{df k|lqmofdf lgwf{/0f ul/g] sfo{qmdx¿ n}lËs pQ/bfoL eP gePsf]
dfkg ug{ lgwf{/0f ul/Psf ;"rsx¿ tflnsf—! df pNn]v 5 . o;n] If]qut
lgsfo tyf cGo ;/f]sf/sf kIfx¿nfO{{ sfo{qmdx¿sf] n}lËs ;Dj]bgzLntf
k/LIf0f ug{ ;xof]u k'¥ofpg dfu{ lgb]{zg ug]{5 . sfo{qmdn] n}lËs ;dfgtfdf
13
k'¥ofpg] of]ubfgsf] dfkg u/L juL{s/0f ug{ tflnsf—@ df d"n;"rs tyf ;f]
cGtu{t kg]{ pk;"rsx¿af/] pNn]v ul/Psf] 5 . tL ;"rs / pk;"rsx¿ k"/f eP
gePsf] k/LIf0f ug{ ;f]xL tflnsfdf k/LIf0f ;"rL lbOPsf] 5 . ;f] tflnsfdf
If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿sf] sfo{qmdn] k|To]s k/LIf0f ;"rLdf
pNn]lvt cj:yfsf] l:yltsf]] cfwf/df kfpg] cÍef/ ;d]t pNn]v ul/Psf] 5 .
If]qut lgsfon] cfufdL jif{sf] nflu ah]6 th'{df ubf{ sfo{qmdn] k/LIf0f cfwf/
k"/f ug{ ;s] g;s]sf] x]/L g;s]sf] eP ;Dej eP;Dd pQm cfwf/x¿ k"/f ug]{
k|of; ug'{ kb{5 . sltko cj:yfdf o;sf nflu sfo{qmddf ;fdfGo /0fgLlts
km]/jbn dfq klg kof{Kt x'g;Sb5 . n}lËs ;dfgtfsf] k|flKt, k'?ifsf] clwsf/sf]
s6f}tL xf]Og gt dlxnfx¿sf] clwsf/sf] a9f]Q/L . of] cj:yf /fi6«sf] ;Gt'lnt
ljsf;sf] nflu hLt—hLtsf] -win-win situation_ cj:yf xf] . tflnsfdf k|To]s
;"rs, pk;"rs tyf ltgLx¿sf] k/LIf0f cfwf/ ;DaGwdf pNn]v ul/Psf] 5 .
If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿n] cf—cfˆgf] sfo{qmdx¿sf] d"Nof+sg
u/L x/]s sfo{qmdsf] nflu tflnsf—@ df pNn]v u/] cg';f/ cÍef/ lbg'kb{5 .
k/LIf0f ;"rLdf pNn]lvt cj:yfsf] cfwf/df pQd, dWod / ;fdfGo u/L juL{s/0f
u/L ;f]xL cg'?k cÍef/ lgwf{/0f ul/Psf] 5 . d"n ;"rssf pk;"rs / k/LIf0f
;"rLdf lgwf{l/t cÍef/ tLg k|sf/af6 /flvPsf 5g\ . pbfx/0fsf nflu qm=;= !=!,
!=@=!, !=@=@, @=@, #=!, #=@ / $=! Dff pNn]lvt cj:yfdf lgwf{l/t tLg
cj:yfdWo] s'g} Pssf nflu dfq cÍ lbg'kg]{ x'G5 . hals qm=;= !=@=#, !=#, $=@,
$=# / %=! Dff Pp6f cj:yf dfq pNn]v ul/Psf] 5 / ;f]df dfq cÍ lbg' k5{ .
To;/L g} qm=;= @=!, @=#, #=#, #=$, #=% / %=@ df Ps eGbf a9L cj:yfsf] pNn]v
eP klg k|To]sdf jf s]xLdf dfq klg cÍ lbg ;lsg] u/L lgwf{/0f ul/Psf] 5 .
ctM cÍef/ lgwf{/0f ubf{ k|of]ustf{ :ki6 x'g' cfjZos 5 . If]qut lgsfo tyf
cGo ;/f]sf/sf kIfx¿n] pNn]lvt k/LIf0f ;"rLnfO{{ lgoldt?kdf x'g] tnj, eQf,
b}lgs x'g] sfof{no vr{, C0f e'QmfgL cflbdf ul/g] ljlgof]hgdf geO{ lglZrt
nIf /fvL ul/g] sfo{qmdsf] ;Gb{edf k|:t't ;"rs, pk;"rs tyf ;f]sf] k/LIf0f
;"rL k|of]u u/L sfo{qmdut ?kdf k|To]s sfo{qmdnfO{{ n}lËs?kdf k|ToIf pQ/bfoL,
ck|ToIf pQ/bfoL jf t6:y egL juL{s/0f ug'{kg]{ x'G5 . lgwf{l/t k|To]s ;"rsx¿
Ps csf{sf] kl/k"/ssf] ?kdf /x]sf ePtf klg n}lËs ;dfgtfsf] nflu
k'¥ofpg;Sg] of]ubfgsf] k|fyldstfsf] cfwf/df ljsf; sfo{qmdsf] k|ltkmndf
dlxnfsf] nflu ;dfg k|ltkmnsf] ;'lglZrttfnfO{{ n}lËs ;dfgtfsf] nflu dxTjk"0f{
pknlAw x'g;Sg] dfgL o; ;"rsnfO{{ clws cÍef/ lbg k|:tfj ul/Psf] 5 . ;"rs
kfFrdf pNn]lvt cj:yf tTsfn cfFsng ug{ g;Sg], s]jn cg'dfgdfq ug{ ;lsg]

14
 ePsf] x'Fbf ;a}eGbf sd cÍef/ lbOPsf] 5 . cGo ;"rsx¿sf] cÍef/sf] ;flas
adf]lhd g} /x]sf] 5 .
;"rs ! M of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf
o; ;"rsn] of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf vf]Hb5 . o;
;"rsdfkm{t of]hgf th'{df k|lqmofdf dlxnfx¿sf] ;+VofTds / u'0ffTds
;+nUgtfnfO{{ x]g{ vf]lhPsf] 5 . dlxnfx¿sf] b}lgsL tyf ;Dk"0f{ hLjgdf dxTjk"0f{
k|efj kfg]{ kIf / ljifo;Fu ;DalGwt lg0f{o k|lqmofdf pgLx¿sf] ;+nUgtf dlxnf
clwsf/sf] Ps dxTjk"0f{ kIf xf] . o;af6 dlxnfx¿sf] cl:tTjsf] :jLsf/f]lQm
x'g'sf ;fy} pgLx¿sf] ;zlQms/0fdf ;xof]u k'Ub5 . of]hgf÷ah]6 th'{df
k|lqmofdf dlxnfsf] ;xeflutfn] n}lËs ;dfgtfsf] nIf k|flKtdf ;xof]u k'Ub5 .
sfo{qmdsf nflu ul/g] vr{sf] k|efjaf6 cfwf hg;+Vofdf /x]sf dlxnfx¿ c5't
/xg] s'/f dfGg g;lsg] x'Fbf pgLx¿nfO{{ k|efljt kfg]{ ljifodf pgLx¿sf] wf/0ff
lng, ;xeflutf k|d'v pkfo xf] . ctM n}lËs pQ/bfoL ah]6 k|lqmofdf o;nfO{{
Pp6f ;"rssf] ?kdf lnOPsf] 5 . o; ;"rssf] cÍef/ @) /x]sf] 5 . o;
;"rsnfO{{ of]hgf th'{df a}7s / 5nkmndf, of]hgf sfof{Gjog ubf{ ;fy}
sfo{qmdsf] cg'udgdf dlxnfx¿sf] ;+VofTds / u'0ffTds ;xeflutfsf] cfwf/df
k/LIf0f ug{ ;"rLx¿ /flvPsf] 5 . ;f]xL cfwf/df sfo{qmdsf] ljZn]if0f u/L
tflnsf—@ df pNn]lvt cÍef/ lbg'kb{5 . o; ;"rsn] dlxnfx¿ ;]jfu|fxL -
recipient) dfq xf]Ogg\ eGg] dfGotfnfO{{ clËsf/ u/]sf] 5 . dlxnf ;xeflutfsf]
u'0ffTds kIf eg], dlxnfnfO{{ lgof]lht sfo{qmdaf6 ;dfg nfe k'¥ofpg pgLx¿sf]
;/f]sf/ / cfjZostfsf] ;Daf]wg Aoj:yf eP, gePsf] cwf/df lge{/ ub{5, h'g
;"rs # df ;d]l6Psf] 5 . o; ;"rssf] nflu tLg v08df ljefhg u/L
pk;"rsx¿ lbOPsf 5g\\ .
pk;"rs=!=! M of]hgf, sfo{qmd / ah]6 th'{df k|lqmofdf dlxnfx¿sf] ;xeflutfsf]
Aoj:yf
of]hgf tyf ah]6 th'{dfsf] qmddf s]Gb|n] s]Gb|Lo tyf lhNnfn] lhNnf:t/df dlxnf
/ k'?ifsf] ;xeflutfsf] ;+VofTds cg'kftnfO{{ x]g'{kb{5 . cfk"mnfO{{ k|efj kfg]{
ljifodf ;/f]sf/sf kIfsf] ¿kdf /x]sf dlxnfx¿sf] ;+nUgtf dlxnfx¿sf]
clwsf/sf] ljifo ePsf] / o;n] th'{dfs} qmddf dlxnfx¿sf] ;/f]sf/ tyf
cfjZostfx¿nfO{{ j'‰g / ;Daf]wg ug{ ;xof]u k'Ug] x'G5 . o; pk;"rssf] nflu
s'n $ cÍef/ lbOPsf] 5 . o;sf nflu of]hgf tyf ah]6 th'{df ubf{ s]Gb|Lo
:t/df lg0ff{ostxsf dlxnf sd{rf/L ;fy} n}lËs O{sfO{sf ;Dks{ JolQm;Fu k/fdz{
ul/Psf] eP / lhNnf txsf] xsdf ## k|ltzt jf a9L ;]jf k|jfxdf cfa4 dlxnf
15
 sd{rf/L jf ;/f]sf/jfnf dlxnf tyf cGo ;d"xsf dlxnf k|ltlglw;Fu 5nkmn
ul/Psf] eP pQd dfgL tf]lsPsf] cÍ lbg'kb{5 .
To;/Lg} s]Gb|Lo :t/df lg0ff{os txsf dlxnf sd{rf/L jf n}lËs ;Dks{ JolQmsf]
;+nUgtf / lhNnf:t/df eP @) b]lv #@ k|ltzt ;]jf k|jfxdf cfj4 dlxnf tyf
cGo ;d"x;Fu 5nkmn ul/Psf] eP dWod dfgL tf]lsPsf] cÍ lbg'kb{5 .
s]Gb|Lo :t/df lg0ff{os txsf jfx]ssf dlxnf sd{rf/Lsf] ;+nUgtf / lhNnf:t/df
eP % k|ltztb]lv !( k|ltzt ;]jf k|jfxdf cfj4 dlxnf jf ;/f]sf/jfnf dlxnf
tyf cGo ;d"x;Fu 5nkmn ul/Psf] eP ;fdfGo dfgL tf]lsPsf] cÍ lbg'kb{5 .
pk;"rs !=@ M sfof{Gjogdf dlxnf ;xeflutfsf] ;'lglZrttf
sfo{qmd sfof{Gjogdf dlxnf ;xeflutfn] nfedf dlxnfx¿sf] ;'lglZrttfnfO{{
;xof]u k'Ug] dfq geO{ dlxnfx¿sf] /fhgLlts, cfly{s / ;fdflhs ;zlQms/0fdf
klg of]ubfg k'¥ofpFb5 . sfof{Gjogdf dlxnfsf] cfd ;xeflutf, lg0ffo{s tx /
kbdf dlxnf ;xeflutf / dlxnfx¿sf] clgjfo{ pkl:yltsf] nflu ul/g] Joj:yfsf]
cfwf/df o; pk;"rsnfO{{ tLg v08 ul/Psf] 5 . ;/sf/L ;]jf / cGo ljsf;sf
;fem]bf/x¿df sfo{/t dlxnfx¿sf] ;+Vof pNn]Vodfqfdf j[l4 geO{ ;s]sf],
sfof{Gjog ubf{ pkef]Qmf ;ldlt, u}/÷;/sf/L ;+:yf / cGo 7]s]bf/dfkm{t ;d]t
sfof{Gjog ug]{ kl/kf6L ljBdfg /x]sf] kl/l:yltdf pNN]lvt k/LIf0f ;"rLn]
sfof{Gjog ug]{ ;a} lsl;dsf kIfnfO{{ ;d]6\g vf]lhPsf] 5 . o;sf] nflu s'n !@
cÍ lgwf{/0f ul/Psf] 5 .
!=@=! M sfo{qmd sfof{Gjogdf dlxnf ;xeflutfsf] Aoj:yf -kl/of]hgf tyf lhNnf:t/_
If]qut lgsfosf sfo{qmdx¿n] n}lËs cfjZostf / ;/f]sf/x¿ ;Daf]wg u/]sf]
eP klg sfof{Gjog kIf ;Dj]bgzLn gx'Fbf ck]lIft k|ltkmn k|fKt x'g;Sb}g . o;df
;'wf/ cfpg sfof{Gjog ;+oGq n}lËs ;Dj]bgzLn x'g'kb{5 . lgDglnlvt cj:yf
ljBdfg /x]df of]hgf, sfo{qmd tyf ah]6 sfof{Gjogdf dlxnfx¿sf] ;xeflutf
ePsf] dfgL tf]lsPsf] cÍef/ lbg ;lsG5 .
s]Gb|Lo jf lhNnf:t/df sfo{qmd sfof{Gjog ubf{ sd{rf/L jf sfof{no Joj:yfkg÷
;dGjo ;ldltdf dlxnfsf] ;+Vofsf] cfwf/df pQd -## k|ltzt jf ;f]eGbf a9L_,
dWod -@) b]lv #@k|ltzt;Dd_ jf ;fdfGo -% b]lv !(k|ltzt;Dd_ dlxnf
;xeflutf /x]df ;f]xL cfwf/df cfˆgf] If]qut sfo{ k|s[lt cg';f/ pk;"rsx¿sf]
nflu lgwf{l/t cÍef/ leq /xL cÍ lbg'kb{5 .

16
 !=@=@ M sfof{Gjogsf] -lg0ff{os tx / ;/f]sf/÷pkef]Qmf ;ldlt nufotdf dlxnfsf]
Joj:yf
sfof{Gjogsf r/0fdf dlxnfx¿sf] pkl:yltn] sfof{Gjogsf] nflu k'?ifsf] cg'ej
jf a'emfOsf] cfwf/df lnOg] /0fgLlt jf sfo{of]hgfdf dlxnfx¿sf] ;/f]sf/df Wofg
gk'u]sf] x'g;Sb5 . ctM sfof{Gjog ug]{ ;+oGqsf] lg0ff{os tx / kbdf dlxnfsf]
;xeflutf cfjZos dflgG5 . ctM ljifout sfof{Gjogsf ;/f]sf/÷pkef]Qmf
;ldlt nufotsf ;+oGqx¿sf lg0ff{os tx / kbsf kbflwsf/Lx¿ nufotdf
dlxnf ;xeflutfsf] ;+Vofsf] cfwf/df cfˆgf] If]qut sfo{ k|s[lt cg';f/
pk;"rsx¿sf] nflu lgwf{l/t cÍef/leq /xL pQd -lg0ff{os tx / ;ldltdf ##
k|ltzt jf ;f]eGbf a9L_ dWod -lg0ff{os txdf ## k|ltzteGbf sd t/ ;ldltdf
## k|ltzt jf ;f]eGbf a9L_ jf ;fdfGo -lg0ff{os tx / ;ldltdf !) k|ltztb]lv
#@ k|ltzt;Dd_ h'gdf k5{ ;f]xL cg';f/ cÍ lbg' kb{5 .
!=@=# M dlxnfsf] clgjfo{ pkl:yltsf] Joj:yf
clwsf+z cj:yfdf sfo{qmd sfo{Gjog ubf{ cfof]hgf ul/g] 5nkmn jf a}7sdf
dlxnfx¿ /xg] Aoj:yf ul/Psf] eP klg dlxnfx¿n] lgjf{x ug'{kg]{ bf]xf]/f]
bfloTjnfO{{ Wofgdf g/fvL 5nkmn tyf a}7ssf] cfof]hgf ul/G5 . dlxnfx¿nfO{{
;fdfGotM k|lts"n x'g] ;do / :yfgdf 5nkmn, a}7s cfof]hgf ul/g] kl/kf6Lsf]
cGTo u/L dlxnf ;xefuLx¿nfO{{ ;d]t cg's"n x'g] u/L 5nkmn jf j}7ssf]
cfof]hgf ul/g] / To:tf]df dlxnfx¿sf] pkl:yltnfO{{ clgjfo{ dflgPsf ePdf
cfˆgf]] If]qut sfo{ k|s[lt cg';f/ pk;"rsx¿sf] nflu lgwf{l/t cÍef/leq /xL
cÍ lbg'kb{5 .
pk;"rs !=# M cg'udgdf dlxnf ;xeflutfsf] ;'lglZrttf
o; pk;"rssf] nflu $ cÍef/ lbOPsf] 5 . lgwf{l/t sfo{qmd n}lËs ;dfgtfsf]
lbzfdf lgb]{lzt 5g\\ jf 5}gg\ < n}lËs ;dfgtfsf nflu tf]lsPsf nIfx¿ k"/f x'b}
5g\\ jf 5}gg\ < ljlgof]hg ul/Psf] ah]6 ;f]xL sfd jf leGg sfddf vr{ e} /x]sf]
5 jf 5}g < cflb kIfsf] ;'lglZrttfsf] nflu cg'udg / d"Nof+sg k|0ffnL Ps
dxTjk"0f{ cf}hf/ xf] . cg'udg;DaGwL sfo{qmd to ubf{ o; k|lqmofdf dlxnf
sd{rf/L jf n}lËs lj1sf] - n}lËs O{sfO{sf ;Dks{ JolQm jf cGo_ ;xeflutf x'g]
Aoj:yf eP tf]lsPsf] cÍ lbg'kb{5 .
;"rs @ M dlxnfx¿sf] Ifdtf clej[l4
o; ;"rs cGtu{t lgwf{l/t pk;"rsx¿sf] nflu s'n @) cÍ lgwf{/0f ul/Psf] 5 .
Ifdtf clej[l4, n}lËs pQ/bfoL ah]6sf] nflu glthf dfkg ug]{ ;"rs xf] .
17
 dlxnfx¿n] k'?if ;dfg pknAw nfesf] pkef]u ug{ g;Sg] sf/0fx¿ dWo]
dlxnfx¿df /x]sf] Ifdtfsf] sdL klg Pp6f xf] . e]befjo'Qm n}lËs e"ldsf,
k/fk"j{sfnb]lv rn]sf] e]befj, zlQmsf] c;Gt'lnt cj:yf cflbsf sf/0f dlxnfx¿
/fHoaf6 pknAw u/fOg] sltko ;'ljwf pkef]u ug{ g;Sg] cj:yfdf x'G5g\\ . 1fg
/ ;Lkdf sdL tyf cj;/sf] cefjn] ubf{ dlxnfx¿ cfd?kdf lg0f{o ug]{ :yfgdf
k'Ug ;Sb}gg, k'u] klg ;Ifd eP/ sfo{ ug{ ;sb}gg\ . ctM n}lËs ;dfgtfsf]
k|a4{gsf nflu dlxnfsf] Ifdtf clej[l4df ah]6sf] ;'lglZrttf cfjZos dflgG5 .
lg0ff{ostxdf dlxnfx¿sf] pkl:ylt cf}krfl/stfdf ;Lldt /x]sf] 5 . o;sf] k|d'v
sf/0fdf k'?ifsf] t'ngfdf dlxnfsf] ;"rgf tyf hfgsf/Ldf Go"g kxF'r / pknAw
cj;/df Go"g ;xeflutfsf sf/0f pgLx¿df /x]sf] Go"g cfTdljZjf; xf] . To;}n]
tflnd / cj;/sf] dfWodaf6 lg0f{o ;Lk clej[l4 ug{ ljz]if k|of;sf] cfjZostf
5 . o;sf nflu lgDg pk;"rs / ;f]sf nflu cfˆgf]] If]qut sfo{ k|s[ltcg'?k
k|:tfj ul/Psf k/LIf0f ;"rLx¿sf] k|of]u u/]/ o; ;"rssf] nflu ah]6n] k'¥ofpg]
of]ubfgnfO{{ dfkg u/L cÍef/ lbg' kb{5 .
pk;"rs @=! M gLlt lg0f{o tyf sfof{Gjog txsf dlxnfx¿sf] Ifdtf clej[l4
sltko cj:yfdf of]hgf th'{df / o;sf] sfof{Gjogdf dlxnfx¿sf] ;xeflutfsf]
;+:yfut Aoj:yf eP klg dfly hgfOPsf] lje]bsf] sf/0f dlxnfx¿n] To:tf]
cj;/sf] pkof]u ug{ gkfpg] jf g;Sg] x'Fbf o;sf] nflu lgof]lht k|of;sf]
cfjZostf kb{5 . o:tf] kl/kf6Ln] ul/Psf] gLltut Joj:yfnfO{ ;fy{s kfg{ ;fy}
nlIft k|ltkmn k|fKt ug{ ;xof]u k'Ub5 . If]qut lgsfo tyf cGo ;/f]sf/sf
kIfx¿n] ;~rfng ug]{ sfo{qmdn] dlxnfx¿sf] lg0f{o Ifdtfdf u'0ffTds ;'wf/
cfpg] x'Fbf To;af6 ;zlQms/0fdf ;xof]u k'Ub5 . o; ;"rs cg';f/ sfo{qmd /x]
g/x]sf] d"Nof+sg ug{ lgDg k/LIf0f ;"rLx¿sf] cfwf/df cÍef/ lbg' kb{5 .
 ;"rs—! sf tLgj6f pk;"rsdf pNn]lvt of]hgf th'{df, sfof{Gjog /
cg'udg k|lqmofdf ;+nUg x'g] dlxnfx¿n] lgjf{x ug'{kg]{ e"ldsf / dlxnfsf
;/f]sf/x¿ k|efjsf/L?kdf /fVg ;xof]u k'Ug] lsl;ddf Ifdtf clej[l4 ug]{
sfo{qmd /x]sf] ePdf,
 Ifdtf clea[l4sf] sfo{qmd e};s]sf] lgsfosf] xsdf k'gtf{huL tflnd
sfo{qmdsf] Aoj:yf ePdf,
 tflnd sfo{qmd ;~rfng ubf{ If]qut lgsfon] ;Daf]wg ug]{ dlxnfx¿dWo]
ljz]if ju{sf -cfly{s, ;fdflhs sf/0fn] k5fl8 kfl/Psf_ dlxnfx¿nfO{{
;dfj]zL x'g] u/L nlIft ul/Pdf .
18
pk;"rs @=@ M cGo Ifdtf clej[l4 sfo{qmddf dlxnfsf] ;xeflutf
sfo{qmd tyf kl/of]hgfdf sfo{/t sd{rf/L tyf nlIft ju{sf] Ifdtf j[l4sf]
sfo{qmd k|To]s ljifosf tflnddf ljifout n}lËs ;afnx¿sf] ;Daf]wg ;lxt
o:tf tflnd tyf uf]i7Lx¿df klg dlxnfsf] lgDgfg';f/ ;xeflutf ;'lglZrt
ePdf tf]lsPsf] cÍef/ k|bfg ug]{ .
To:tf Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; sfo{qmd cflb sfo{qmddf dlxnfsf]
;xeflutfsf] ;+Vofsf] cfwf/df pQd -## k|ltzt jf ;f]eGbf a9L_, dWod -@)
b]lv #@ k|ltzt;Dd_ jf ;fdfGo -% b]lv !( k|ltzt;Dd_ ;'lglZrt ePdf cfˆgf]
If]qut sfo{ k|s[ltcg'?k lgwf{l/t cÍ ;Ldfleq /xL cÍ lbg'kb{5 .
pk;"rs @=# M sfo{zfnf, tflnd, hgr]tgf clej[l4 / ;Lk ljsf; cflbsf sfo{qmddf
n}lËs ;Dj]bgzLntf
t6:ytfdf ;~rfng ul/g] sfo{qmdsf ljifoj:t'n] leGg cj:yfdf /x]sf] dlxnf /
k'?ifx¿sf] cfjZostf tyf ;/f]sf/x¿ ;Daf]wg x'gg;Sg] x'G5 . o; k|sf/sf]
sfo{qmdaf6 k'Ug] kmfObf, s'g} Ps kIfsf] efudf a9L / csf]{ kIfsf] efudf sd
kg]{ x'Fbf Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; sfo{qmd cflbsf] ljifoj:t'df dlxnf
/ k'?ifsf ;/f]sf/x¿nfO{{ ;d]6\g' cfjZos x'G5 . Ifdtf clej[l4sf] nflu lgwf{/0f
ul/Psf ljifoj:t' / kf7\oqmdsf ljifoj:t'n] dlxnf / k'?ifsf leGg Jojxfl/s /
/0fgLlts cfjZostfnfO{{ k|i6?kdf cg'e"lt x'g]u/L pNn]v ul/Psf] x'g'kb{5 .
tflnd k|bfg ubf{ k|o'Qm efiffdf, lbOg] pbfx/0fdf n}lËs ;Gt'ngo'Qm x'g]u/L
sfo{qmd th'{df ul/Psf] ePdf tf]lsPsf] cÍ lbg' kb{5 . h:t} s[lifdf
dlxnf÷k'?ifsf aLr >d ljefhg k|lqmofut ePsfn] tflndsf ljifoj:t'df dlxnf
s]lGb|t e"ldsf / ;f]sf] k|lqmofx¿af/] klg tflnddf ;Daf]wg x'g'kb{5 .
g]kfn h:tf] ax'eflifs, ax';fF:s[lts ;dfhdf ;a} :yfgdf Ps} k|sf/n] sfo{qmd
;~rfng ubf{ sfo{qmdn] ck]lIft nfe gk'¥ofpg ;Sb5 . ctM o;tkm{ ;r]t eO{
sfo{zfnf, tflnd, hgr]tgf clej[l4 / ;Lk ljsf; cflbsf sfo{qmdsf] ;~rfng
tyf k|:t'lt ubf{ :yfgLo kl/j]z jf :yfg ljz]ifsf] ljz]iftfsf] cfwf/df
;xefuLx¿n] a'‰g] efiffdf n}lËs ;Gt'lnt -;Ddfghgs, gxf]Rofpg] zAb_ 9Fun]
ul/g] Aoj:yf ldnfOPsf] ePdf o; pk;"rssf] nflu lgwf{l/t cÍ lbg'kb{5 . ;fy}
tflnd :yn, ;do / :t/ dlxnf cg's"n x'g' kb{5 .

19
;"rs # M sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf ;'lglZrttf -cGo nlIft
ju{sf sfo{qmddf ;d]t_
o; ;"rs cGtu{t pk;"rsx¿sf] nflu s'n #) cÍef/ lgwf{/0f ul/Psf] 5 .
n}lËs pQ/bfoL ah]6sf kfFrj6f ;"rsx¿dWo] o; ;"rsnfO{{ clwstd cÍef/
lgwf{/0f ul/Psf] 5 . ;/sf/n] u/]sf] nufgL kl/0ffdd'vL ePsf] x'g'kg]{ ;Gbe{df
vr{sf] nflu vr{ dfq ug]{ kl/kf6Lsf] cGTo x'g' h?/L x'G5 . o;/L k|fKt x'g]
kl/0ffd jf k|ltkmnsf] ljt/0fdf n}lËs ;Gt'ng sfod x'g cfjZos ePsf]n]
dlxnfx¿sf lgldQ nfe ;'lglZrt u/fpg o; ;"rsnfO{{ a9L cÍef/ lbOPsf] 5 .
/fHon] ug]{ k|To]s nufgLaf6 k|ltkmn jf ;]jfsf] ?kdf k|jfx x'g] nfedf
dlxnfx¿n] hg;+Vofsf] ;dfg'kflts cfwf/df nfeflGjt x'g kfpg' dlxnfx¿sf]
clwsf/ xf] . ;/sf/n] ?= % s/f]8 eGbf a9L nufgLsf cfof]hgfx¿af6 dlxnf /
k'?ifdf k/]sf] k|efjsf] clgjfo{?kdf n}lËs k/LIf0f ul/g] gLlt clVtof/ u/]sf] 5 .
dlxnfleq klg ljleGg hft÷hfltsf ;d"xsf dlxnfx¿ ljz]if al~rltdf k/]sfn]
pgLx¿sf] rfxgf / cfjZostfdf klg ljz]if Wofg k'¥ofpg' kg]{ x'G5 .
dlxnfx¿dfqdf nlIft gu/L cGo cfwf/ h:t} blnt, hghflt, ckf+utf ePsf
JolQm jf ljkGg cflbk|lt nlIft sfo{qmdleq klg dlxnfx¿ alGrtdf kg{ ;Sg]
x'Fbf o:tf sfo{qmdx¿af6 k|fKt x'g] nfe / nfesf] lgoGq0fdf klg tf]lsPsf nlIft
ju{sf dlxnfx¿sf] ;d]t kx'Frsf] ;'lglZrttf x]l/g' kb{5 . o;sf nflu If]qut
lgsfo tyf cGo ;/f]sf/sf kIfx¿sf] sfo{If]qdf kg]{ ljifoj:t'n] ;d]6\g] If]qdf
dlxnf / k'?ifaLrdf /x]sf] vf8nnfO{{ sd ug{ ljz]if nlIft sfo{qmd ;~rfng ug'{
kb{5 . pbfx/0fsf] nflu blntx¿sf] nflu lzIffsf sfo{qmd ;~rfng ubf{
;fdfGotM cf/If0f ul/Psf] 5fqj[lQ ;+Vofdf lnËLo ;f]r g/fvL 5fqj[lQdf
tf]lsPsf] ;+Vof k'u]sf] cfwf/df sfo{ k|ult ePsf] dflgg] kl/kf6Laf6 x6]/ ;f]
;+Vofdf blnt afns slt / blnt aflnsf slt eGg] ;d]tsf] nIf lgwf{/0f ug]{
kl/kf6L z'? ug'{ kb{5 . o;sf ;fy} o; ju{sf afnaflnsfsf] ljBdfg z}lIfs
vf8nnfO{{ x6fpg dlxnfsf] nflu ljz]if z}lIfs sfo{qmd -dlxnfsf nflu 5fqj[lQ,
dlxnf 5fqfaf;, lgz'Ns lzIff cflb_ ;Fu;Fu} ;~rfng ug'{kg]{ x'G5 . pknAw
nfedf dlxnfx¿n] cfˆgf]] :jljj]sLo lg0f{oaf6 pkef]u ug{ kfpg] cj:yf
;'lglZrt ul/g'kb{5 . o;sf nflu dlxnfx¿df cfTd ljZjf; a9fpg] tyf
k'?ifx¿df ;dfgtfsf] clwsf/;DaGwL ;r]tgfsf] sfo{qmdx¿ ;~rfng
ul/g'kb{5 . o;sf nflu lgDg pk;"rsx¿sf] cfwf/df sfo{qmdx¿ th'{df ug'{
kb{5 .

20
pk;"rs #=! M n}lËs vl08s[t nfesf] -nfeflGjt dlxnfsf]_ ;'lglZrttf
hg;+Vofdf %) k|ltzteGbf a9L /x]sf dlxnfx¿ /fHon] ug]{ vr{sf] k|ltkmndf
;dfg?kdf nfeflGjt x'g kfpg' dlxnfx¿sf] clwsf/ xf] . ctM of]hgf tyf
sfo{qmdaf6 dlxnfx¿n] ;dfg?kdf nfe kfpg] u/L ;'lglZrt ul/g'kb{5 . of]hgf
tyf sfo{qmdaf6 tTsflng nfe kfpg] dlxnfsf] cg'kft %) k|ltzt jf a9L, #)
b]lv $(k|ltzt;Dd jf % b]lv @(k|ltzt;Dd ePdf ;f]xLcg'?k qmdz pQd,
dWod jf ;fdfGo dfgL cfˆgf] If]qut sfo{k|s[lt cg'?k lgwf{l/t cÍ ;Ldfleq /xL
cÍef/ lbg'kb{5 .
pk;"rs #=@ M n}lËs vl08s[t nfesf] ;'lglZrttfsf nflu n}lËs cGt/ -gaps_,
dlxnfsf ljz]if cfjZostf / cj/f]wx¿sf] klxrfg / ;f]sf] ;Daf]wg
dlxnf / k'?ifdf k/fk"j{sfnb]lv /x]sf] e]befj tyf k|rlnt ;fdflhs dfGotfsf
sf/0f pgLx¿aLr ljleGg kIfdf 7"nf] cGt/ -gaps_ /x]sf] 5 . e]befjsf sf/0f
dlxnfx¿n] ljleGg lsl;dsf sl7gfOsf] ;fdgf ug'{kg]{ ePsf] x'Fbf gLltut¿kdf
;dfgtfsf nflu ul/Psf Joj:yfx¿af6 ck]lIft¿kdf nfeflGjt x'g ;Sb}gg\ .
cfly{s -pkrf/ ug{ hfg vr{sf] cefj, s'g} sfo{qmddf ;xefuL x'g oftfoft
vr{sf] cefj cflb nufotsf cfo cfh{g, lgoGq0f / kl/rfng, /f]huf/Lsf
cj;/df sdL_, ;fdflhs -bf]xf]/f] bfloTjn] sfo{ Joj:yfkg / ;do Joj:yfkgdf
x'g] sl7gfO{, lje]bo'Qm d"No dfGotf, k|yf / k/Dk/f_ tyf /fhgLlts -;xeflutf,
lg0ff{os d08n, gful/s clwsf/ cflb_ cflb cfdg]kfnL dlxnfx¿n] ef]Ug k/]sf
sl7gfOx¿ x'g\ . h}ljs leGgtfsf sf/0f dlxnfx¿sf leGg cfjZostfx¿ x'G5g\\ .
/fHon] ;~rfng ug]{ sfo{qmdn] o;nfO{{ ;Daf]wg gu/];Dd dlxnfx¿ ;~rflnt
sfo{qmdsf] nfe lng ;Sb}gg\ . ctM If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿n]
cfˆgf]] sfo{If]q ;'xfpFbf] pkfox¿ ;'lglZrt ug'{ kb{5 . ;dfg'kflts nfesf]
;'lglZrttfsf nflu If]qut lgsfosf] sfo{ ;Dkfbgdfdf /x]sf n}lËs c;Gt'ng,
dlxnfsf ljz]if cfjZostf / cj/f]wx¿sf] klxrfg ;lxt cfly{s, ;fdflhs /
/fhgLlts cj/f]w ;Daf]wg x'g] u/L sfo{qmd ;~rfng ug]{ sfo{qmdx¿ ePdf
pQd, klxrfg ul/PsfdWo] s'g} b'O{j6f cj/f]w ;Daf]wg x'g] ePdf dWod /
klxrfg ul/Psf s'g} Ps cj/f]w ;Daf]wg x'g] u/L dfq sfo{qmd /flvPdf ;fdfGo
dfgL tf]lsPsf] cÍef/ lbg'kb{5 .

21
pk;"rs #=# M n}lËs vl08s[t nfesf] ;'lglZrttfsf nflu n}lËsd}qL sfo{fGjog
;+oGq tyf jftfj/0f
sltko cj:yfdf ljleGg Aoj:yf / sfo{qmdn] dlxnfnfO{{ kmfObf k'Ug]u/L th'{df
ul/Psf] eP klg k|rlnt Jojxf/, sfo{z}nL / sfo{:yndf pknAw ;]jf ;'ljwfx¿
dlxnfd}qL x'g] u/L ;'wf/sf] kxn ul/Psf] 5}g eg] sfo{qmdn] nlIft u/] cg'?k
dlxnfn] kmfObf kfpg ;Sb}gg\ . pbfx/0fsf] nflu dlxnf lx+;fsf 36gf ;Daf]wg
ug]{ ;DalGwt kIfn] k|of]u ug]{ efiff jf ph'/L eGg] jf n]vfpg] :yfg ;a}n] ;'Gg]
lsl;dsf] v'Nnf 7fpFdf ePdf kLl8tn] /fHoaf6 pknAw u/fOg] ;]jfsf] nflu tTk/
gx'g ;S5 . lgDg Aoj:yf ePsf dlxnfd}qL sfof{Gjog ;+oGq tyf jftfj/0f
ePsf] dfgL o; pk;"rssf] nflu lgwf{l/t cÍef/ lbg'kb{5 .
 P]g, lgod, ljlgod, sfo{ljlw,lgb]{lzsf cflbnfO{{ n}lËsd}qL agfpg -;dfgtf
k|j4{g ug{ / lje]bsf/L k|fjwfg x6fpg_ tyf sfo{:ynnfO{{ dlxnf lx+;fd'Qm
agfpg -cfrf/ ;+lxtf, ph'/L ;'gjfO{ Joj:yf_ kxn ug]{ Aoj:yf pNn]v
ePdfÙ
 dlxnfsf ljz]if cfjZostfnfO{{ ;Daf]wg ug]{ ef}lts ;'ljwfsf] Aoj:yf ePsf]
eP -leGg zf}rfno, aRrfnfO{{ :tgkfg u/fpg] :yfg, dlxnfd}qL sfof{no n]—
cfp6 cflbsf] Aoj:yf ul/g] sfo{qmd ePdfÙ
 sd{rf/Lx¿nfO{{ n}lËs pQ/bfoL ;]jf k|jfx;DaGwL lqmofsnfk -n}lËs ;dfgtf
k|a4{g ug]{ sfo{qmdx¿af/] hfgsf/Ld"ns ;"rgf k|jfxsf] Joj:yf,
gful/sa8fkq, e|d0f, cled"lvs/0f, tflnd cflb_ sf] Aoj:yf ePdf .
pk;"rs #=$ M n}lËs vl08s[t nfesf] ;'lglZrttfsf nflu ah]6sf] ;'lglZrttf
n}lËs pQ/bfoL ah]6sf ;Dk"0f{ ;"rsx¿n] n}lËs ;dfgtfsf nflu ah]6sf]
;'lglZrttfs} dfu ub{5 . o;sf nflu lgof]lht tyf nIod"ns k|of;sf] cfjZos
x'G5 . ctM If]qut lgsfosf k|To]s sfo{qmdx¿df n}lËs d"nk|jfxLs/0f cfjZos
5 . o; pk;"rsdf n}lËs ;dfgtf tyf ;dtf k|aw{s sfo{qmdsf nflu /sd
ljlgof]hg ul/Psf] ;fy} o;k|sf/ ljlgof]lht /sdnfO{{ ;f]xL k|of]hgsf nflu vr{
ul/g'kg]{ ;'lglZrttf vf]h]sf] 5 . n}lËs ;dfgtf tyf ;dtf k|a4{g sfo{qmdsf
nflu ljlgof]hg ul/Psf] /sd ;f]xL sfddf vr{ ePdf cfˆgf]] If]qut sfo{ k|s[lt
cg'?k lgwf{l/t cÍ ;Ldfleq /xL cÍef/ lbg' kb{5 .

22
pk;"rs #=% M n}lËs vl08s[t nfesf] ;'lglZrttfsf nflu n}lËs cg'udg tyf
k|efj d"Nof+sg
 n}lËs vl08s[t ;"rgf clen]vg M If]qut lgsfosf sfo{qmdx¿ n}lËs
;Gt'lnt agfpg ;"rgfsf] dxTjk"0f{ e"ldsf x'g] ub{5 . o:tf] Joj:yfn] ;+:yfn]
n}lËs ;dfgtfdf k'¥ofPsf] of]ubfgsf] cf+Íng ug{ ;xh x'g] dfq xf]Og ls
cfufdL sfo{qmdnfO{{ pQm p2]Zo k|flKttkm{ lgb]{lzt ug{ ;d]t d2t k'Ub5 . o;
k|sf/ /fHon] n}lËs ;dfgtfsf ;DaGwdf lnPsf] gLltnfO{{ If]qut lgsfo tyf
cGo ;/f]sf/sf kIfx¿sf] sfo{qmddf d"nk|jfxLs/0f ub}{ n}hfg ;xof]u k'Ub5 .
n}lËs pQ/bfoL ah]6sf] sfo{fGjogsf] clgjfo{ k"j{zt{sf] ?kdf /x]sf] o;
pk;"rssf] sfof{Gogsf] nflu If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿n]
cfˆgf cfof]hgf÷sfo{qmdaf6 nfeflGjt hgtfsf] n}lËs vl08s[t ljj/0f
cfpg] u/L u'0ffTds / kl/df0ffTds ;"rgf, tYofÍx¿ tyf clen]v /fv]]df
lgwf{l/t cÍ lbg'kb{5 .
 k|ult ;dLIffdf n}lËs ;dfgtf / ;dtf;DaGwL ljj/0f M /fli6«o of]hgf
cfof]un] sfo{qmdsf] k|fyldstf lgwf{/0fdf n}lËs kIfnfO{{ klg Pp6f cfwf/sf]
?kdf dfg]sf]] ePtf klg rf}dfl;s / jflif{s k|ult ;dLIffdf n}lËs
;dfgtftkm{sf] k|ultnfO{{ pNn]v ug}{kg]{ u/L clgjfo{ ul/Psf] 5}g . o;
lsl;dsf] Joj:yfn] ubf{ nufgLaf6 n}lËs ;dfgtftkm{ k|fKt pknlAwnfO{{
/fli6«o / cGt/f{li6«o hutdf cflwsfl/s ¿kdf k|:t't ug{ g;Sbf cg'dfgdf
e/ kg'{kg]{ l:ylt ljBdfg 5 . o:tf] cj:yfn] tYout?kdf ePsf k|ultsf
cfwf/df jf:tljstfdf cfwfl/t efjL lbzf lgwf{/0f ug{ c;xh ePsf] 5 .
ctM o; kIfdf If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿sf] kxnsf] lgDg
k/LIf0f ;"rLsf] cfwf/df d"Nof+sg u/L cÍ k|bfg ug'{ kb{5 .
 dfly pNn]lvt k|d'v ;"rs g+= ! b]lv #=@ ;Dd ;"rs tyf pk;"rsx¿df
pNn]lvt ;jfnx¿ ;Daf]wg ePsf] gePsf] ;dLIff ul/Pdf Ù
 n}lËs ;dfgtf ;'lglZrt ug{ ljlgof]lht ah]6 ;f]xL sfddf vr{ eP
gePsf] n]vfhf]vf ul/Pdf Ù
 cl3Nnf] jif{sf] l;sfOsf] cfwf/df of]hgf th'{df ePdf M dfly pNn]lvt
;dLIffsf cfwf/df n}lËs ;dfgtfsf nflu ;Daf]wg ug{ cfjZos b]lvPsf
kIf / ljifodf ePsf l;sfOx¿sf cfwf/df cfufdL jif{sf] of]hgf÷ah]6
th'{df ul/Pdf lgwf{l/t cÍ lbg'kb{5 .

23
  ;~rflnt sfo{qmdsf] n}lËs k|efj d"Nof+sg ug]{ Aoj:yf M k|To]s sfo{qmdsf]
d"NofÍg, To;af6 nlIft ju{df k/]sf] bL3{sfnLg k|efjsf] -Impact_ k/LIf0f
tyf d"NofÍg x'g' cfjZos x'G5 . of]hgf th'{dfsf] qmddf o;n] kfg]{] n}lËs
k|efjsf kIfnfO{{ ;d]t ;d]6\g] u/L sfo{qmd d"Nof+sg ug]{ kl/kf6L a;fNg'
kb{5 . sfo{qmdn] dlxnf / k'?ifdf s:tf] k|efj kfg{ vf]lhPsf] xf] :ki6 eP/
sfo{qmd ;~rfng ul/Pdf ck]lIft glthf k|fKt ug{ ;lsg] x'Fbf o;tkm{ ah]6
th'{dfsf] qmddf ;Daf]wg ul/Psf] eP o; pk;"rssf] nflu lgwf{l/t cÍ
lbg'kb{5 . pbfx/0fsf] nflu n3' C0faf6 dlxnfsf] s] slt cfwf/e"t / s] slt
/0fgLlts cfjZostf k"lt{ eO{ pgLx¿sf] hLjg k2lt, dof{bf, cfly{s tyf
;fdflhs l:yltdf ;'wf/ cfPsf] 5 To;sf] d"NofÍg x'g' kb{5 . o;af6 efjL
/0fgLlt / sfo{qmd 5gf}6df dxTjk"0f{ of]ubfg k'Ub5 .
;"rs—$ M cfo cfh{g tyf /f]huf/L
;/sf/n] :j—/f]huf/ s]lGb|t sfo{qmddfkm{t dlxnfx¿sf] cfly{s e"ldsf clej[l4sf]
nflu kxn ug{ yfn]sf] 5 . ;/sf/n] u/]sf] vr{sf] k|To]s k};fsf] cfly{s ljsf;,
ul/aL lgjf/0f / ;xz|fAbL ljsf; nIfdf of]ubfg k'u]sf] kl/0ffd cg'e"lt x'g
cfjZos 5 . /fHosf] nufgLaf6 ;[hgf x'g] sfo{qmdsf] k|ToIf If]qut pknlAw
(Output) sf ?kdf k|fKt x'g] /f]huf/Lsf ;Gbe{df kfpg' kg]{ cÍef/ d"n;"rs—# /
;f] ;'lglZrt ug{ cfjZos ;xfos lqmofsnfkn] ;d]l6;s]sf] 5 .
o; ;"rsn] kl/of]hgf ;~rfngsf qmddf ;[hgf x'g] /f]huf/L] / cfo cfh{gsf]
cj;/df dlxnfx¿nfO{{ klg ;dfg kx'Frsf] ;'lglZrttfsf] dfu ub{5 . o;sf] cy{
;dfg?kdf /f]huf/Ldf ;+nUg x'g}kb{5 eGbf klg dlxnfn] rfx]df o; clwsf/nfO{{
pkof]u ug{;Sg] jftfj/0fsf] ;[hgf ug'{ xf] . dlxnfx¿sf] bf]xf]/f e"ldsfsf] sf/0f
sfo{qmdx¿af6 ;[lht /f]huf/L / cfo cfh{gsf cj;/df k'?if ;/x ;xefuL gx'g
;S5g\ t/ cfˆgf] Jofjxfl/s sl7gfO{nfO{{ Joj:yfkg u/]/ cj;/sf] pkof]u ug{
rfx] eg] ;f] k|of]u ug{;Sg] jftfj/0fsf] ;'lglZrttf x'g'kb{5 eGg] xf] . clwsf+z
cj:yfdf cfof]hgfsf] p2]Zo tf]lsPsf] If]qut pknlAw xfl;n ug]{ sfo{qmd
;Dkfbg ug]{ x'G5 gls /f]huf/L ;[hgf h:t} lzIff, hg:jf:Yo, ;8s lgdf{0f cflb .
t/ cfof]hgf sfof{Gjog ubf{ klg /f]huf/L jf cfo cfh{gsf] cj;/ ;[hgf x'g
;S5 . cfjZostf o;/L ;[hgf x'g] cj;/x¿df dlxnfx¿sf] klg ;dfg kx'Fr
x'g;Sg] u/L ;+/rgfTds cj/f]wx¿ x6fpg]tkm{ ;r]i6tfsf] xf] . sltko cj:yfdf
cfof]hgfn] k|ToIf /f]huf/L jf cfo cfh{g cj;/ eGbf klg cfof]hgfaf6 l;s]sf]
;Lk jf cfof]hgf sfof{Gjogsf sf/0f To;sf] k|efj :j?k cGo w]/} cfo cfh{gsf
cj;/x¿ ;[hgf x'g ;Sb5g\ . h:t} hnljB'tsf] cfof]hgfsf] nflu lgdf{0f ul/g]
24
 af6f]sf] sf/0f :yfgLo pTkfbgnfO{{ ahf/;Dd n}hfg ;Sg] jf :yfgLo?kdf g}
ahf/sf] ljsf; eO{ ljljw cfocfh{gsf cj;/ a9\g] jf cfof]hgfsf] nflu agfPsf]
jfFwaf6 l;rfFO{ nufotsf] ;'ljwfaf6 s[lif pTkfbgdf k'Ug] ;sf/fTds k|efj jf
afFwdf g} ug{ ;lsg] ko{6sLo k|a4{g jf df5fkfng cflbaf6 cg]sf} cfo cfh{gsf
cj;/x¿ ;[hgf x'g;Sg] cj:yf pTkGg x'g;Sg] kl/l:yltnfO{{ klg sfo{qmd th'{df
ubf{ cfFsng u/L lgDg pk;"rs / ;f]sf] dfkgsf] nflu pNn]v ul/Psf k/LIf0f
;"rLx¿sf] cfˆgf]] If]qut sfo{k|s[lt cg'?k ljZn]if0f u/]/ cÍef/ lbg'kb{5 . o;sf
nflu s'n @) cÍef/ lgwf{/0f ul/Psf] 5 . o;sf lgDg tLg pk;"rsx? /x]sf
5g\ .
pk;"rs $=! M dlxnfx¿sf] nflu /f]huf/Lsf] cj;/sf] pknJwtf
cfof]hgfsf] ;+rfngaf6 tTsfn s'g} /f]huf/Lsf] cj;/ ;[hgf x'g] cj:yf ePdf
To;df dlxnfsf] kxF'rsf] ;'lglZrttf ul/g' kb{5 . pbfx/0fsf] nflu ef}lts
of]hgf, lgdf{0f tyf oftfoft Aoj:yf dGqfno cGtu{ts'g} klg lgdf{0f sfo{
;DkGg ug{ :jo+ dGqfno dftxtsf lgsfox? jf 7]Ssfk6\6fdf sfddf nufpbf
;[hgf x'g] /f]huf/Lsf] cj;/df dlxnfx¿ ;xefuL x'g rfx], ;f]sf] ;'lglZrt x'g
;Sg] Joj:yf, dGqfno nufot ;DalGwt lgsfox¿af6 hf/L ul/g] ;"rgf /
zt{x?df dlxnfsf] kx'Fr / ;xeflutf ug{ kfpg] u/L /flvPsf ljz]if Aoj:yf Pj+
nfedf dlxnfsf] kx'Frsf] ;'lglZrttf x'g] u/L sfo{ lgb]{lzsfdf pNn]v ul/Psf] x'g'
kb{5 . pbfx/0fsf nflu 7]s]bf/ 5gf}6 ubf{ Joj:yfkgb]lv lgdf{0fsfo{df ;d]t
dlxnf ;xeflutf ;'lglZrttf ul/Psf jf k]6L sG6\ofS6 ubf{ dlxnf ;d'xnfO{
k|fyldstf lbg], Hofnfdf dlxnf k'?ifsf lje]b ug{ gkfOg] zt{ /fVg] cflbsf]
afWofTds Aoj:yf ug{ ;lsG5 . sltko cj:yfdf ;~rflnt sfo{qmdaf6 /fHon]
lnPsf] gLltn] dlxnfx¿sf] nflu dfq klg /f]huf/Lsf] cj:yf ;[hgf ug{ ;Sb5
h:t} ljBfnodf dlxnf lzlIfsf, :jf:Yo :jo+ ;]ljsf cflb . ;DaGwLt lgsfon]
cfkm} cfof]hgf ;+rfng gu/L cg'bfg jf 7]Ssfk6\6f ;+rfng ug]{ ePdf pNn]lvt
/f]huf/Lsf Aoj:yf ;'lglZrt x'g]u/L zt{ /fVg] Aoj:yf ug'{ kb{5 . o;/L ;[lht
x'g] cfo cfh{g jf /f]huf/Lsf cj;/x¿df ## k|ltzt jf ;f]eGbf a9L, @) b]lv
#@ k|ltzt;Dd jf % b]lv !( k|ltzt;Dd dlxnfx¿sf] ;xeflutf x'g ;Sg]]
Aoj:yf ul/Psf] eP ;f]xL cg'?k qmdz pQd, dWod jf ;fdfGo dfgL cfˆgf]]
If]qut sfo{k|s[lt cg'?k lgwf{l/t cÍ ;Ldf leq /xL cÍef/ lbg'kb{5 .

25
 pk;"rs $=@ M cfo cfh{gsf j}slNks cj;/ jf j[lQ ljsf;sf cj;/ ;[hgf x'g]
ePdf
;a} ;~rflnt sfo{qmdaf6 tTsfn /f]huf/ ;[hgf gx'g;S5 . t/ pQm
sfo{qmdaf6 j[lQ ljsf; / cfo cfh{gsf yk cj;/ eg] ;[hgf x'g ;S5g\ .
pbfx/0fsf] nflu pBf]u dGqfno, >d tyf /f]huf/ dGqfno, lzIff dGqfno
cGtu{t lbOg] k|fljlws 1fg / ;Lk ljsf;sf sfo{qmdaf6 :j/f]huf/ eO{ cfo
cfh{gsf cj;/x¿ pkfo aGg ;Sb5g . To;/Lg} ljleGg ef}lts k"jfwf/ lgdf{0f
;Fu} ufl;P/ x'g] ;xfos sfo{n] :yfgLo pTkfbg nufot cfo cfh{gsf yk
ljsNkx¿ cfkm}+cfkm ljsf; ePsf x'g ;S5g . ;~rflnt sfo{qmdaf6 tTsfn
;[lht /f]huf/L afx]s cfo cfh{gsf jf j[lQ ljsf;sf cGo j}slNks cj;/x¿
;[hgf x'g ;Sg] cj:yf ePdf -h:t} M ljleGg k|fljlws tyf ;Lk ljsf; ;DaGwL
sfo{qmdaf6 ;[hgf x'g] j[lQ ljsf; / ahf/ ljsf;sf nofotsf sf/0f ;[lht
j}slNks cj;/ cflb_ x'g] ;Sg] l:yltsf] ljZn]if0f u/L lgwf{l/t cÍ lbg'kb{5 .
pk;"rs $=# M pknJw /f]huf/Ldf dlxnf / k'?ifsf] nflu ;dfg Hofnf x'g] ePdf
;[lht sfddf dlxnf / k'?ifsf] nflu ;dfg sfdsf] nflu ;dfg Hofnfsf]
;'lglZrttf ul/g'kb{5 . Ps} k|s[ltsf] sfdsf] Hofnfdf c;dfgtf ePdf tTsfn
;+Daf]wg ug]{ ;+oGqsf] ljsf;u/L Hofnfdf ;dfgtfsf] gLltnfO{{ sfof{Gjogdf
Nofpg] of]hgf ePdf o;sf nflu lgwf{l/t cÍ lbg'kb{5 . h:t}M lgdf{0f
;Demf}tfx¿ dlxnf / k'?ifsf] aLrdf Hofnfdf lje]b ug{ gkfOg], dlxnfx¿nfO{{
klg ;[hgfTds /f]huf/Ldf nufpg' kg]{ a'Fbfx¿ /fVg ;lsG5 .
;"rs—% M dlxnfx¿sf] ;dosf] k|of]udf u'0ffTds ;'wf/ tyf sfo{af]emdf sdL
o; ;"rsn] ;~rflnt sfo{qmdaf6 dlxnfx¿n] k/Dk/fut?kdf ;Dkfbg ub}{
cfPsf] sfdsf] ;Dkfbgdf ;xhtf, dlxnfsf] k/Dk/fut n}lËs e"ldsfdf ?kfGt/0f
/ ;dosf] art u/L dlxnfx¿n] ef]Ug'kg]{ bf]xf]/f] bfloTj lgjf{xdf ;xof]u k'¥ofpg]
of]ubfgnfO{{ lng'kb{5 . dlxnfx¿n] ub}{ cfPsf] cj}tlgs sfdx¿dfqsf] ;+nUgtf
sd ub}{ qmdzM k|ToIf cfDbfgL x'g] lqmofsnfkx¿df ;+nUgtf a9fpb} ul/aL
Go"gLs/0f / ;xz|fAbL ljsf; nIfdf ;xof]u k'¥ofpg o; ;"rsn] of]ubfg ug]{5 .
o;sf nflu !) cÍef/ lgwf{/0f ul/Psf]5 . o;sf pk;"rs lgDg adf]lhd /x]sf
5g\ .
pk;"rs %=! M sfo{ ;Dkfbgdf ;xhtf / ;dosf] art
If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿sf] k|:tfljt jf ;+~rflnt
sfo{qmdx¿af6 dlxnfn] ug]{ sfdx¿nfO{{ ;xh agfpg' tyf ;do art ug{ d2t
26
 k'Ug] gofF k|ljlwsf] Aoj:yf / To;sf] k|of]usf] tf}/ tl/sfsf] Joj:yfnfO{{ k|j4{g ug{
;xof]uL x'g] ePdf -h:t}} M 3'DtL a}s, vfg]kfgL, ;8s, l;rfO{, :jf:Yo ;]jf,
ufpFdf ljBfno, afnaflnsfsf nflu ;dosf] nrstf ePsf] sIff ;~rfng, gofF
dlxnfd}qL k|ljlwx¿, j}slNks phf{ cflb_ lgwf{l/t cÍ lbg' kb{5 .
pk;"rs %=@ M k/Dk/fut e"ldsf kl/jt{gsf nflu bL3{sfnLg kl/0ffdd'vL k|of;
ePdf
dlxnfsf lgldQ tf]lsPsf e]befjo'Qm dfGotf / Jojxf/nfO{ ;dfgtfdf ?kfGt/0f
ug{ k/Dk/fut?kdf ub}{ cfPsf] cj}tlgs sfdsf] cfly{s d"NofÍg ug]{ jftfj/0f
jGb} uPdf dlxnfx¿sf] cfTd;Ddfg a9\g'sf ;fy} 3/fo;L sfddf klg qmdzM
k'?ifx¿sf] ;xeflutf clej[l4df ;xof]u k'Ub5 . o;n] lbgdf cf};t !$ 306f
sfd u/]/ klg dlxnfx¿n] s]xL sfd ub}{gg, 3/d} a:5g eGg] gsf/fTds egfOdf
?kfGt/0f eO{ 3/fo;L sfdsf] klg ;Ddfg ug]{ / ;f] sfd ug]{sf] dof{bf klg sfod
x'b} hfg] x'G5 . ctM sfo{z}nL, kf7\ok':ts tyf z}lIfs / k|rf/ ;fdu|Ldf
dlxnfsf] sfo{af]emaf/] 5nkmn, 3/fo;L sfddf k'?ifsf] ;xeflutfsf]
cfjZostfaf/] ;sf/fTds pbfx/0fx¿sf] Aoj:yf ePdf bf]xf]/f] e"ldsfn] sfo{af]em
a9] klg dlxnfx¿n] cfTd;Ddfg ePsf] dx;"; ug]{ 5g . ctM n}lËs e"ldsfdf
kl/jt{g bzf{pg] ljifox¿sf] ;dfj]z x'g] u/L lgDg adf]lhdsf] Aoj:yf ul/Psf]
eP lgwf{l/t cÍ lbg' kb{5 .
 ljleGg If]qdf k/Dk/fut?kdf ul/g] >d ljefhg eGbf leGg k|s[ltsf]
sfo{df -d''No tyf :t/clej[l4 ;lxt_ dlxnfx¿sf] e"ldsfdf ?kfGt/0f
x'g;Sg] u/L sfo{qmd th'{df ul/Psf] ePdf
 dlxnfx¿sf] cj}tlgs sfdsf] dxTj, 3/fo;L sfddf dlxnfsf] ljz]if af]emaf/]
k|lzIf0f tyf k|rf/ ;fdu|Ldf 5nkmn ug]{ u/L sfo{qmd th'{df ul/Psf] ePdf
 o:tf 3/fo;L sfddf k'?ifsf] ;xeflutf clej[l4 u/L ;xsfo{sf] efjgfnfO{{
k|f]T;fxg ug]{] ;sf/fTds Aoj:yf ePdf
lgwf{l/t kfFrj6f ;"rs cGtu{tsf pk;"rsx¿sf] nflu lbOPsf] k/LIf0f ;"rLsf]
cfwf/df cÍef/ lbg] ;DaGwdf s]xL If]qut dGqfnox¿sf] ;"rsx¿ pbfx/0fsf]
nflu cg';"rL ! b]lv !) ;Dd lbOPsf] 5 . To;df k|:t't ul/Psf k/LIf0f ;"rL
xfnsf] sfo{qmdnfO{ Wofgdf /fv]/ pbfx/0fsf] nflu dfq k|:t't ul/Psf] xf] . aflif{s
?kdf th'{df ul/g] sfo{qmdx?sf] cfwf/df If]qut lgsfox¿n] lgwf{l/t ;"rs /
pk;"rssf] ljifoj:t'nfO{{ ;d]6\g]u/L cfˆgf] sfo{ k|s[lt ;'xfpbf] k/LIf0f ;"rLx¿
cfkm}+ lgwf{/0f u/]/ n}lËs pQ/bfoL ah]6 sfof{Gjog ug'{ kb{5 .
27
@=# k|:tfljt cÍef/sf] cfwf/ (Bases of Rating Score)
dfly j'bf g+= % df pNn]v ul/Psf ljleGg kfFrj6f ;"rs / ;f] cGtu{t JofVof
ul/Psf pk;"rsx¿sf] s'n of]unfO{{ !)) k"0ff{Í dfgL tn pNn]lvt cÍef/ k|bfg
ul/Psf] 5 . kfFr d"n;"rsdWo] dlxnf ;zlQms/0fsf] cfwf/sf] ?kdf ;"rs—# sf]
sfo{qmdaf6 pknAw nfedf dlxnfx¿sf] ;dfg'kflts c+zsf] ;'lglZrttf k|d'v
dfgL c? ;"rseGbf a9L cÍef/ lbOPsf] 5 . o;nfO{ ;DalGwt lgsfox¿n]
k|fyldsLs/0f, 5gf}6 / th'{df ug]{ sfo{qmdaf6 k|jfx x'g] ;]jf jf k|ltkmndf
dlxnfx¿sf] kx'Frsf]] ;dfgtfnfO{{ ;Daf]wg ug{ ul/Psf] k|of;sf] ?kdf lnOPsf]5 .
;"rs % df pNn]lvt cj:yf ;DalGwt lgsfox¿n] th'{df ug]{ sfo{qmdsf] ck]lIft
k|ltkmn ePsf] x'bf tTsfn pk;"rs / To;sf nflu lgwf{l/t k/LIf0f ;"rLsf]
cg'dfg dfq ug{ ;lsg] x'Fbf o;nfO{{ ;a}eGbf sd cÍef/ lbOPsf] 5 . afFsL tLg
;"rsx¿sf] cÍef/ k"j{ lgwf{/0f u/] adf]lhd oyfjt /flvPsf] 5 .
pNn]lvt tflnsfdf k|d'v ;"rsx¿sf] nflu lgwf{/0f ul/Psf] cÍef/nfO{{ k'gM
pk;"rsx¿df ljefhg ul/Psf] 5 . pk;"rsx¿sf] nflu lgwf{l/t cj:yf k"'/f eP
gePsf] k/LIf0f ug{ pbfx/0fsf] nflu÷s]xL k/LIf0f ;"rLx¿ klg pNn]v ul/Psf]
5 . cfˆgf] If]qut sfo{ k|s[lt;Fu d]n gvfg] k/LIf0f ;"rLsf] xsdf If]qut
lgsfox¿n] cf—cfˆgf] If]q;+u ldNg] k/LIf0f ;"rL lgwf{/0f u/L cÍef/ lbg'kb{5 .
cfkm}n] ;f]em} sfo{qmd ;+rfng gu/L cg'bfg jf 7]Ssfk6\6fdf jf ;xsfo{df
;+rfng ug]{ lgsfox¿ / sfo{qmdsf xsdf, csf]{ kIfnfO{ sfof{Gjog ug]{ lhDd]jf/L
lbFbf sfo{qmd ;+rfng ug]{ kIf;Fu n}lËs pQ/bfoL ah]6sf nflu lgwf{l/t
;"rsx¿sf] dfkb08 k"/f ug'{kg]{ u/L zt{ /fvL sfo{qmd ;+rfng u/fpg nufpg'
kb{5 .
tflnsf—!
;"rsx¿sf] cÍef/
qm=;+= ;"rsx¿ (Indicators) jt{dfg k|:tfljt
cÍef/ cÍef/
! of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf @) @)
@ dlxnfx¿sf] Ifdtf clej[l4 @) @)
# sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf @) #)
;'lglZrttf –cGo nlIft ju{sf sfo{qmddf ;d]t_
$ dlxnfx?sf] /f]huf/L / cfo cfh{g clej[l4 @) @)
% dlxnfx¿sf] ;dosf] k|of]udf u'0ffTds ;'wf/ tyf @) !)
sfo{af]emdf sdL
28
d"n ;"rsn] kfPsf] pNn]lvt cÍef/nfO{{ pk;"rs / ;f]sf] k/LIf0f ;"rLdf pNn]v
ul/Psf cj:yfx¿sf] cfwf/df ljefhg u/L If]qut lgsfo tyf cGo ;/f]sf/sf
kIfx¿sf] sfo{ k|s[ltsf cfwf/df ef/ k|bfgug'{ kb{5 . o;n] d"Nof+sg k4ltnfO{{
s]xL dfqfdf eP klg j:t'ut agfpg ;xof]u k'¥ofpg]5 . sltko If]qut
lgsfosf] sfo{ k|s[ltcg';f/ lgwf{l/t ;"rsx¿sf] cfwf/df ah]6nfO{{ dfkg ug{
g;lsg] x'g ;Sb5 . ljz]if u/L :yfgLo jf lhNnf:t/df ljsf;;Fu ;DalGwt
sfo{qmd ;+rfng ug'{ gkg]{ k|s[ltsf lgsfox¿ h:t}M sfg"g tyf Gofo dGqfno,
u[x dGqfno, /Iff dGqfno cflbsf] k|ToIf nfe lbg] jf /f]huf/L tyf cfo cfh{gdf
;xfos x'g] sfo{qmd gx'g ;S5g . ctM ;f] cGtu{t lbOg] cÍef/ s;/L lbg] eGg]
k|Zg p7\g ;S5 . To:Tff lgsfox¿n] ;Dkfbg ug]{ ;a} lqmofsnfkaf6 cfpg]
k|ltkmnaf6 dlxnf / k'?if ;dfg?kdf nfeflGjt x'g ;Sg] cj:yfsf] ;'lglZrttf
ul/Psf] eP To;sf cfwf/df d"Nof+sg ubf{ ;a} ;"rsx¿nfO{{ pkof]udf Nofpg
;lsG5 . pbfx/0fsf] nflu u[x dGqfnon] ;Dkfbg ug]{ b}jL k|sf]ksf] Joj:yfkg,
zflGt ;'/Iffsf] Joj:yfkg jf b}lgs k|zf;gdf ug'{ kg]{ gful/stfsf] k|df0fkq,
/fxbfgL ljt/0f jf ;fgfltgf ljjfb ;dfwfg cflbdf ;a} cj:yfdf dlxnf /
k'?ifsf] cfjZostf / ;/f]sf/ leGg x'G5g eGg] tYonfO{ cfTd;ft u/]/ sfo{
;Dkfbg ubf{ ;/f]sf/sf kIfx¿nfO{{ k|Tofe"t x'g] u/L sfo{z}nLdf ;fdfGo kl/jt{g
-h:t} gful/stf jf /fxbfgL lng cfpg]dWo] ljt/0f ubf{ dlxnfnfO{{ k|fyldstf
lbg]_, hgzlQm ljsf;, p4f/sf sfo{qmd jf zflGt ;'/Iffsf] ;Gbe{df ljz]if
tflndsf] Aoj:yf u/]df o; cg';f/sf] cÍef/ lbg ;lsG5 . To:t} k|x/L
k|zf;gdf egf{ gLltdf dlxnfx¿sf] nflu ljz]if Joj:yf, pgLx¿sf] Ifdtf j[[l4
cflbsf] Aoj:yf ePdf cÍ lbg ;lsG5 . ;'/Iff lgsfox¿nfO{{ dlxnf lx+;fk|lt
ljz]if ;r]t u/fpg] sfo{qmd /flvPdf n}lËs pQ/bfoL ah]6sf nflu lgwf{l/t
;"rsx?nfO{ ;xhtfsf ;fy k|of]u ug{ ;lsG5 .
pQm ;"rs tyf pk;"rsx¿sf] lgwf{l/t cÍef/sf] nflu ;j{k|yd If]qut lgsfo
tyf cGo ;/f]sf/sf kIfx¿n] n}lËs d"nk|jfxLs/0f / ;f]sf nflu ;|f]tsf]
;'lglZrttfnfO{{ :ki6;Fu cfTd;ft u/]sf] x'g'kb{5 . pNn]lvt ;"rsx¿ If]qut
lgsfo tyf cGo ;/f]sf/sf kIfx¿n] ;Dkfbg ug]{ lgoldt sfddf ;dfg ?kdf
k|of]udf gcfpg] x'g;S5 . t/ tL lgsfox¿sf ;Dkfbg x'g] ;a}
sfo{qmd÷cfof]hgfx¿af6 k|jfx x'g] ;]jf / pknlAwn] dlxnf / k'?ifdf ;dfg nfe
k'¥ofpg] p2]Zo eg] ;'lglZrt x'g'kb{5 . pbfx/0fsf] nflu sfg"g th'{df, sfg"gL /fo
;Nnfxf jf cGt/fli6«o ;GwL, dxf;GwL jf cle;GwLdf /fok/fdz{ k|bfg ug]{ k|d'v
lhDd]jf/Ldf /x]sf] sfg"g, Gofo, ;+ljwfg;ef tyf ;+;bLo dfldnf dGqfnon]
nfesf] afF8kmfF8 jf /f]huf/L ;[hgf / cfo cfh{gdf cÍef/ lbbf cGo cfof]hgf
29
 ;+rfng ug]{ lgsfox¿sf] h:tf] ;b[Zo lrq gb]lvP klg dfly elgPsf sfo{x¿
;Dkfbg ubf{ To;n] kfg]{ n}lËs k|efjaf/] ljZn]if0f / ljj]rgf u/]/ ;dfgtf k|j4{g
x'g] u/L sfo{ ;Dkfbg u/]df lgwf{l/t ;"rsx¿df klg cÍef/ lbg] cfwf/x¿ b]Vg
;lsG5 . To:tf lgsfon] ;Dkfbg u/]sf sfdaf6 dlxnfn] ef]Ug'k/]sf lje]bsf]
cj:yf, cGofo / lx+;fsf] cj:yf lg/fs/0f / n}lËs ;dfgtf k|a4{g cflbdf s],
s:tf] ;xof]u k'Uof] eGg] cfwf/df d"Nof+sg ug'{ kg]{ x'G5 .
t6:ysf] gfddf ;+rfng ul/g] ef}lts lgdf{0fsf lsofsnfkx¿sf] pkef]u s]
dlxnf / k'?ifn] ;dfg?kdf ;xh x'g]u/L pkof]u ug{ kfp5g\ jf kfPsf 5g\< egL
k|ZGf u/]df, o:tf ef}lts lgdf{0fsf] r/0fdf dlxnfsf s:tf cfjZostfx¿nfO{
pQm kl/of]hgfn] s;/L ;Daf]wg ug{ ;S5 eGg] cf+sng ug{ ;/f]sf/sf kIfx¿ jf
n}lËs ljz]if1;Fu k/fdz{ ug]{ kl/kf6L cjnDjg u/]df n}lËs pQ/bfoL ah]6sf
;"rsdf pNn]v u/]sf kIfx¿ b]Vg jf e]6\g ;lsG5 . o:tf] cEof;n] pNn]lvt
;"rs cg';f/sf] cj:yf ;[hgf ug{ kl/of]hgfx¿nfO{{ af6f] ;d]t v'Nb} hfG5 .
sltko cj:yfdf If]qut lgsfon] n}lËs ;Dj]bgzLn eP/ g} ;+rfng ul/Psf
sfo{qmdaf6 ;"rsdf pNn]v ul/P cg';f/sf l:yltsf] cfs+ng ug{ g;lsg] klg
x'g ;S5 . pbfx/0fsf] nflu lzIff jf :jf:Yodf u/]sf] nufgLn] bL3{sfndf
dlxnfsf nflu slt /f]huf/Lsf cj;/ ;[hgf ub{5, tTsfn eGg ;lsb}g . of]
cGtdf b]lvg] kl/0ffd xf] . t/ lbOPsf] ;]jfdf dlxnfsf /0fgLlts / Jojxfl/s
cfjZostfx¿nfO{{ ;Daf]wg ul/Psf] eP tflnsf—@ df tf]lsPsf] k/LIf0f ;"rLsf]
cfwf/df ljZn]if0f u/L cÍef/ lgwf{/0f ug{ ;lsG5 .
tflnsf — @
n}lËs pQ/bfoL ah]6 dfkgsf k|d'v ;"rs / pk;"rsx¿
qm=;+= k|d'v ;"rs / pk;"rsx¿ tyf k/LIf0f ;"rL -r]s lni6_ cÍ ef/

!=) of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf @)

!=! of]hgf sfo{qmd tyf ah]6 th'{dfdf dlxnf ;xeflutfsf] Aoj:yf
– of]hgf, sfo{qmd tyf ah]6 th'{dfsf] qmddf s]lGb|o tyf lhNnf:t/df
lgDg adf]lhdsf] Aoj:yfePdf
 pQd -s]lGb|o :t/df eP lg0ff{os txsf dlxnf sd{rf/L / n}lËs $
;Dks{ JolQmsf] ;+nUgtf, lhNnf:t/df eP ## k|ltzt jf a9L ;]jf
k|bfg ug{ cfj4 dlxnf sd{rf/L jf ;/f]sf/jfnf dlxnfsf] ;+nUgtf
ePdf tyf cGo ;d"x;Fusf dlxnf k|ltlglw;+u 5nkmn ePdf_

30
  dWod -s]lGb|o :t/df eP lg0ff{os txsf dlxnf sd{rf/L jf n}lËs #
;Dks{ JolQmsf] ;+nUgtf, lhNnf:t/df eP @) b]lv #@ k|ltzt ;]jf
k|bfg ug{ cfj4 dlxnf sd{rf/L jf ;/f]sf/jfnf dlxnfsf] ;+nUgtf
ePdf tyf cGo ;d"xsf dlxnf k|ltlglw;+u 5nkmn ePdf_
 ;fdfGo -s]lGb|o :t/df eP lg0ff{os txsf jfx]ssf dlxnf sd{rf/Lsf] @
;+nUgtf, lhNnf:t/df eP % k|ltztb]lv !( k|ltzt ;]jf k|bfg ug{
cfj4 dlxnf sd{rf/L jf ;/f]sf/jfnf dlxnfsf] ;+nUgtf ePdf tyf
cGo ;d"xsf dlxnf k|ltlglw;+u 5nkmn ePdf_
!=@ sfof{Gjogdf dlxnf ;xeflutfsf] ;'lglZrttf !@
!=@=! sfo{qmd sfof{Gjogdf dlxnf ;xeflutfsf] Aoj:yf-kl/of]hgf tyf
lhNnf:t/_
– sfo{qmd sfof{Gjogdf sd{rf/L jf Joj:yfkg÷ ;dGjo ;ldltdf
lgDgfg';f/ dlxnfsf] ;+nUgtf x'g] Aoj:yf ePdf
 pQd -lg0ff{os kbdf ;d]t ## k|ltzt jf a9L_ %
 dWod -lg0ff{os kbdf ;d]t @) b]lv #@ k|ltzt;Dd_ $
 ;fdfGo -% b]lv !( k|ltzt;Dd_
#
!=@=@ sfof{Gjogsf] -;/f]sf/÷pkef]Qmf ;ldlt nufot_ lg0ff{os tx nufotdf
dlxnfsf] Joj:yf
– ljifout sfof{Gjogsf lg0ff{os tx / ;/f]sf/÷pkef]Qmf ;ldlt cflb kbsf
kbflwsf/Lx¿ nufotdf dlxnf ;xeflutfsf] Joj:yf
 pQd -lg0ff{os tx / ;ldltdf ## k|ltzt jf a9L _ $
 dWod -lg0ff{os txdf ## k|ltzt eGbf sd t/ ;ldltdf ## k|ltzt #
jf a9L _
 ;fdfGo -lg0ff{os tx / ;ldltdf !) k|ltztb]lv #@ k|ltzt ;Dd_ @
!=@=# dlxnfsf] clgjfo{ pkl:yltsf] Aoj:yf
– of]hgf Joj:yfkg tyf sfo{Gjog a}7sdf dlxnf kbflwsf/Lx¿sf] clgjfo{ #
pkl:ylt x'g' kg]{ Aoj:yf ul/Psf] ePdf
!=#= cg'udgdf dlxnf ;xeflutfsf] Aoj:yf
– cg'udg of]hgfdf dlxnf jf n}lËs lj1sf] ;xeflutfsf] ;'lglZrttf $

31
 @=) dlxnfx¿sf] Ifdtf clej[l4 @)
@=! gLlt lg0f{o tyf sfof{Gjog txsf dlxnfx¿sf] Ifdtf clej[l4sf] Aoj:yf ^
– ;d"x tyf ;ldltsf dlxnf kbflwsf/Lx¿sf] Ifdtf clej[l4sf] nflu
lgDg sfo{qmdsf] Aoj:yf ePdf
 sDtLdf Psk6s lg0f{o bIftf clej[l4 x'g] sfo{qmdsf] Joj:yf -@_
 k'gtf{hsL sfo{qmdsf] Aoj:yf ePdf -@_
 sfo{qmddf ljz]if ju{sf dlxnfx¿nfO{{ nlIft ul/Pdf -@_
@=@ Ifdtf clej[l4 sfo{qmddf dlxnfsf] ;xeflutfsf] Aoj:yf
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; cflb sfo{qmddf lgDgfg';f/ dlxnf
;xefuL x'g] Aoj:yf ePdf
 pQd -## k|ltzt jf a9L_ &
 dWod -@) b]lv #@ k|ltzt;Dd_ %
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #
@=# n}lËs ;Dj]bgzLn ljifoj:t'÷kl/j]z &
– Uff]i6L, tflnd, ;r]tgf, ;Lk ljsf; sfo{qmd cflbsf] ljifoj:t' n}lËs
;+j]bgzLn ePdf
 n}lËs ;/f]sf/x¿nfO{{ ;d]l6Psf] ePdf -$_
 kl/j]z hGo÷ljz]if n}lËs ;Dj]bgzLn k|:t'lts/0fsf] k|jwfg ePdf -#_
# sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf ;'lglZrttf -cGo nlIft #)
ju{sf sfo{qmddf ;d]t_
#=! dlxnfx¿nfO{{ nfesf] -nfeflGjt dlxnfsf]_ ;'lglZrttf
– of]hgf tyf sfo{qmdaf6 tTsflng nfe kfpg] dlxnfsf] cg'kft
lgDgfg';f/ ePdf
 pQd -%) k|ltzt jf a9L_ *
 dWod -#) b]lv $( k|ltzt;Dd_ ^
 ;fdfGo -% b]lv @( k|ltzt;Dd_ $
#=@ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËs cGt/, -gaps_ dlxnfsf
ljz]if cfjZostf / cj/f]wx¿sf] klxrfg tyf ;Daf]wg
– If]qut lgsfosf] sfo{ ;Dkfbgdfdf /x]sf n}lËs cGt/ -gaps_, dlxnfsf
ljz]if /0fgLlts cfjZostf / cj/f]wx¿sf] -cfly{s ;|f]tdf sd kx'Fr, sd

32
 z}lIfs:t/ / lx+88'ndf cj/f]w_ klxrfg ug]{ / ;f] ;dfwfg ug]{ sfo{qmd
ePdf
 pQd -dfly klxrfg ul/Psf tLgj6} cj/f]w ;Daf]wg x'g] ePdf_ ^
 dWod -dfly klxrfg ul/Psf s'g} b"O{j6f cj/f]w ;Daf]wg x'g] ePdf_ $
 ;fdfGo -dfly klxrfg ul/Psf s'g} Ps cj/f]w ;Daf]wg x'g] ePdf_ @
#=# dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËsd}qL sfo{fGjog ;+oGq tyf &
jftfj/0f
– gLltut, ;+/rgfut tyf sfo{jftfj/0fnfO{ n}lËsd}qL agfpg lgDg
Aoj:yf ePdf
 P]g, lgod, ljlgod, sfo{ljlw,lgb]{lzsf cflbnfO{{ n}lËsd}qL agfpg -#_
-;dfgtf k|j4{g ug{ / lje]bsf/L k|fjwfg x6fpg_ tyf sfo{:ynnfO{{
dlxnf lx+;f d'Qm agfpg -cfrf/ ;+lxtf, ph'/L ;'g'jfoL Joj:yf_ kxn
ug]{ Aoj:yf pNn]v ePsf]
 dlxnfsf ljz]if cfjZostfnfO{{ ;Daf]wg ug]{ ef}lts ;'ljwfsf] Aoj:yf -@_
ePsf] eP -leGg zf}rfno, aRrfnfO{{ :tgkfg u/fpg] :yfg, dlxnfd}qL
sfof{no n]—cfp6 cflb_
 sd{rf/Lx¿nfO{{ n}lËs pQ/bfoL ;]jf k|jfx ;DaGwL lqmofsnfk -n}lËs -@_
;dfgtf k|j4{g ug]{ sfo{qmdx¿af/] hfgsf/Ld"ns ;"rgf k|jfxsf]
Joj:yf, gful/sa8fkq, e|d0f, cled"vLs/0f tflnd cflb Joj:yf_sf]
Aoj:yf ePdf
#=$ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu ah]6sf] ;'lglZrttf @
 n}lËs ;dfgtf tyf ;dtf k|a4{gsf nflu klxrfg ePsf sfo{qmdsf -!_
nflu kof{Kt /sd ljlgof]hg ul/Psf]
 n}lËs ;dfgtf tyf ;dtf k|aw{s sfo{qmdsf nflu ljlgof]hg ul/Psf] -!_
/sd ;f]xL sfddf vr{ x'g] ;'lglZrttf ePdf
#=% n}lËs vl08s[t nfesf] ;'lglZrttfsf nflu n}lËs cg'udg, k/LIf0f tyf &
k|efj d"Nof+sgsf] Aoj:yf
cfof]hgf÷sfo{qmdsf] ;a} txdf lgDgfg';f/ n}lËs vl08s[t ;"rgf /
tYofÍsf] clen]vg /fVg] tyf k|efj d"Nof+sgsf] nflu lgDg adf]lhdsf]
Aoj:yf ePdf
33
  k|ltkmndf dlxnf÷k'?ifsf] leGgfleGg} ljj/0f cfpg] u/L -@_
cfof]hgf÷sfo{qmdsf] clen]v /fv]]df
 dGqfno, ljefu / dftxt lgsfosf] sfo{;Dkfbgsf] jflif{s k|ult
k|ltj]bg tyf ;dLIffdf n}lËs ;dfgtf ;DaGwdf ePsf k|ultx¿
lgDgfg';f/ ;dfj]z ePdf
-s_ ! b]lv #=@ a'bf sf ;"rs tyf pk;"rsx¿df pNn]lvt ;jfnx¿ -!_
;Daf]wg ePsf] gePsf] ;dLIff ul/Pdf
-v_ n}lËs ;dfgtf ;'lglZrt ug{ ljlgof]lht ah]6 ;f]xL sfddf vr{ -!_
eP gePsf] n]vfhf]vf ul/Pdf
 ;dLIffaf6 cfPsf l;sfOx¿sf cfwf/df cfufdL jif{sf] of]hgf÷ah]6 -!_
th'{df ul/Pdf
 ;~rflnt sfo{qmdsf] n}lËs k/LIf0f -audit_, k|efj (impact) d"Nof+sg -@_
ug]{ Aoj:yf ePdf
$=) dlxnfx¿sf] /f]huf/L / cfo cfh{g clej[l4 @)
$=! dlxnfx¿sf] nflu /f]huf/Lsf] cj;/sf] pknJwtf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/Ldf ;xeflutfsf] ;'lglZrttf
-h:t} ;[lht cj;/df cf/If0f, k|fyldstf, dlxnfx¿sf] nflu dfq_
lgDgfg';f/ ePdf
 pQd -## k|ltzt jf a9L_ *
 dWod -@) b]lv #@ k|ltzt;Dd_ ^
 ;fdfGo -% b]lv !( k|ltzt;Dd_ $
$=@ cfo cfh{gsf j}slNks cj;/ jf j[lQ ljsf;sf cj;/ ;[hgf x'g] ePdf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/L afx]s cfo cfh{gsf jf j[lQ &
ljsf;sf cGo a}slNks cj;/x¿ ;[hgf x'g ;Sg] cj:yf ePdf -h:t}M
ljleGg k|fljlws tyf ;Lk ljsf; ;DaGwL sfo{qmdaf6 ;[hgf x'g] j[lQ
ljsf; / ahf/ ljsf;sf nofotsf sf/0f ;[lht j}slNks cj;/ cflb_
$=# ;dfg Hofnf b/
– pknJw /f]huf/Ldf dlxnf / k'?ifsf nflu ;dfg Hofnfsf] ;'lglZrttf %
ePdf

34
 %=) dlxnfx¿sf] ;dosf] k|of]udf u'0ffTds ;'wf/ tyf sfo{af]emdf sdL !)
%=! sfo{ ;Dkfbgdf ;xhtf / ;dosf] art
– t'?Gt nfe x'g] tyf dlxnfsf] ;do art x'g] gofF k|ljlw, tf}/ tl/sfsf] $
k|of]usf] Aoj:yf ePdf -h:t}M 3'lDt j}s, vfg]kfgL, ;8s, l;rfO{, :s"n hfg
gkfPsf o'jf o'jtLx¿nfO{{ cgf}krfl/s lzIff, sfo{ :yndf :s"n, :jf:Yo
;]jf, gofF dlxnfd}qL k|ljlwx¿, cflb_
%=@ k/Dk/fut e"ldsf kl/jt{gsf nflu bL3{sfnLg kl/0ffdd'vL k|of; ePdf ^
– k/Dk/fut e"ldsf kl/jt{gsf nflu lgDg adf]lhdsf] k|of; ePdf
 ljleGg If]qdf k/Dk/fut?kdf ul/g] >d ljefhg eGbf leGg -@_
k|s[ltsf] sfo{df -d"No tyf :t/clej[l4 ;lxt_ dlxnfx¿sf] e"ldsfdf
?kfGt/0f x'g] Aoj:yf ePdf
 dlxnfx¿sf] cj}tlgs sfdsf] dxTj, 3/fo;L sfddf dlxnfsf] ljz]if -@_
af]em af/] k|lzIf0f tyf k|rf/ ;fdu|Ldf 5nkmn ePdf _
 o:tf 3/fo;L sfddf k'?ifsf] ;xeflutf clej[l4 u/L ;xsfo{sf] -@_
efjgfnfO{{ k|f]T;fxg ug]{] ;sf/fTds Aoj:yf ePdf .
b|i6JoM dfly ljleGg pk;"rsx?sf] nflu k/LIf0f ;"rLdf lgwf{/0f ul/Psf] k|ltztsf] lx;fj ubf{
bzdjndf cfPdf )=% eGbf sd ePdf tNnf] k"0f{cÍdf / )=% jf ;f]eGbf dfly cfPdf dflyNnf]
k"0f{cÍdf ug'{ kg]{5 . dfkb08sf nflu tf]lsPsf] Go"gtd cj:yf klg ljBdfg gePsf] cj:yfdf
sfo{qmdn] s'g} cÍ kfpg] 5}g . pbfx/0fsf] nflu k|ltzt u0fgf ubf{ !%=$ cfPdf ;f]nfO{ !% k"0f{cÍdf
t/ !%=% jf bzdnj kl5sf] cÍ ;f]eGbf a9L ePdf !^ k"0f{cÍdf u0fgf ug'{ kb{5 .
tflnsf—@df pNn]lvt d"n ;"rs, pk;"rs tyf ;f]sf nflu lgwf{l/t k/LIf0f ;"rL If]qut
lgsfox?sf] nflu ;fnj;fnL?kdf x'g] lgoldt k|zf;lgs Joj:yfkgsf] vr{sf] xsdf geO{
If]qut lgsfox?sf] k|d'v lhDd]jf/L / e"ldsf lgjf{xsf nflu th'{df ul/g] sfo{qmdx?sf]
;Gb{edf dfq k|of]udf cfpg] u/L lgwf{/0f ul/Psf] x'bf k|of]ustf{ o; ;DaGwdf :ki6 x'g
cfjZos 5 .

35
 Wofg lbg' kg]{ kIf
of] lbUbz{gdf pNn]lvt ;"rsx¿ / pk;"rsx¿ k|To]s If]qut lgsfox¿n] cf—cfˆgf]] If]qsf] cf—
cfˆg} ah]6 th'{dfsf] qmddf ah]6nfO{{ n}lËs pQ/bfoL agfpg k|of]udf Nofpgsf] lgldQ agfOPsf]
5 . sfo{qmd 5gf}6 u/L /sd ljlgof]hg ubf{sf] ;dodf sfo{qmddf cGt/lglxt ljifo /
sfof{Gjogsf] nflu ul/Psf] of]hgfsf] cfwf/df o;df ;+nUg ;/f]sf/sf kIfx¿n] ;"rssf nflu
lgwf{l/t cÍef/ lbg'kb{5 . ljut jf rfn' sfo{qmd slQsf] n}lËs ;Dj]bgzLn lyof] jf 5 eGg]
ljrf/ u/]/ ah]6 th'{df ul/;s] kl5 cÍef/ lbg vf]lhPdf k|:t't pk;"rssf] k|of]udf cGof]n tf
cfpF5 . ah]6 th'{df u/L;s]kl5 o;cg';f/ ah]6sf] juL{s/0fsf] k|of; ah]6sf] n}lËs n]vfhf]vf
xf] . n}lËs pQ/bfoL ah]6 k|0ffnLsf] nflu sfo{qmd of]hgfsf] k|To] s r/0fdf o;nfO{{ k|of]udf
Nofpg h?/L 5 . ah]6 th'{dfdf ;+nUg kIf o; ;Gbe{df :ki6 x'g' cfjZos 5 .
@=$= ;du| cÍef/sf] cfwf/df ah]6sf] juL{s/0f (Budget Classification as
per Score)

If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿n] ;Dkfbg ug]{ ;a} lqmofsnfkx¿df
n}lËs pQ/bfoL ah]6sf] nflu lgwf{l/t cÍef/nfO{{ pk;"rsdf pNn]lvt
v08x¿sf] k/LIf0f ;"rLsf] cfwf/df d"Nof+sg u/L To;nfO{{ ;du|tfdf ef/ k|bfg
u/]/ k|:tfljt sfo{qmd / ah]6nfO{{ k|ToIf n}lËs pQ/bfoL, ck|ToIf n}lËs
pQ/bfoL jf n}lËs b[li6sf]0fn] t6:y u/L tLg ju{dWo] s'gdf k5{ lgwf{/0f ug'{
kb{5 . t];|f] juL{s/0fdf kg]{ elgPsf] sfo{qmd / ah]6 eg]sf] dlxnf / k'?ifsf]
cfjZostf tyf ;/f]sf/x¿sf] klxrfg tyf pgLx¿sf] ;xeflutf / nfesf]
ljt/0fsf] ljZn]if0f ug{ g;s]sf] cj:yf xf] . t6:ytfsf] l:ylt eg]sf] s]jn
s|fo{qmd jf kl/of]hgfsf] af/]df s'g} ljZn]if0f gu/]sf], nfesf] n}lËs n]vfhf]vf
gePsf] / nfesf] ;''lgZrttf gul/Psf]] l:ylt xf] . olb ah]6sf] vr{ hgtfnfO{{
;]jf k|jfx u/fpgsf nflu xf] eGg] dfGotf /fv]/ sfo{qmdn] k'¥ofpg] c;/ jf
k|efjsf] ljZn]if0f ug]{ xf] eg] pQm ;]jfsf] nfe clws+f; cj:yfdf Pp6f ljz]if
;d"xn] / To;leq klg dlxnfsf t'ngfdf k'?ifn] a9L lnO{ /x]sf] cj:yf b]Vg
;lsG5 . sltko cj:yfdf t dlxnfx?df o;af6 k|lts"n k|efj klg k/]sf] x'g
;Sb5 . o:tf] c;Gt'lnt cj:yfsf] lg/fs/0faf/] kl/of]hgfdf ;f]r]/ To;nfO{{
;Daf]wg ug]{ sfo{qmddf kl/jt{g ul/Pdf, t6:y elgPsf] sfo{qmd k|ToIf cyjf
ck|ToIf n}lËs pQ/bfoL juL{s/0fdf kg{ cfpFb5 . dlxnf / k'?ifaLrsf]
36
 c;dfgtfsf] cGt/ w]/} ePsf] xfd|f] h:tf] b]zsf] nflu dlxnfn] ljz]if ;]jf pkef]u
u/]sf] jf b'a} kIfnfO{{ ;dfg nfe k'u]sf] cj:yf eg]sf] n}lËs ?kn] k|ToIf nfe
k'u]sf] cj:yf xf] . o;sf] ljkl/t dlxnfnfO{{ sd nfe / k'?ifnfO{{ j9L nfe ePsf]
cj:yfnfO{{ ck|ToIf jf c;Gt'lnt ah]6sf] ?kdf x]g{ ;lsG5 . k'?ifTj÷:qLTjsf]
lje]bo'Qm dfGotfaf6 ljsl;t ;fdflhsL/0fsf] k|lqmofaf6 ljsl;t ;fdflhs d"No,
dfGotf / k|rngsf] k|jntf /x]sf] ;dfhdf dlxnfsf cfjZostf / ;/f]sf/nfO{{
;xh?kdf b]Vg / a'‰g ;lsb}g . o:tf] cj:yfdf If]qut lgsfo tyf cGo
;/f]sf/sf kIfx¿n] cfˆgf lqmofsnfkx¿ ;xh n}lËs ljZn]if0f ug{ g;s]sf]
cj:yfsf cfˆgf lqmofsnfknfO{{ s]xL ;do;Dd t];|f] ju{df /fVg'kg]{ x'G5 . n}lËs
pQ/bfoL ah]6 k|lqmofn] ;Lldt >f]tnfO{{ n}lËs ;dfgtfsf] nflu cg'e"t ug{
;lsg] pknlAwdf ?kfGt/0f ug{ of]ubfg k'¥ofpFb5 . h;af6 dlxnfx¿sf] hLjgdf
cg'e"lt ug{ ;lsg] pknlAw k|fKt x'G5 . sfo{qmddf ljlgof]lht ah]6 juL{s/0fsf]
nflu lgwf{l/t cfwf/ lgDg adf]lhd /x]s]f 5 .
tflnsf—#
sfo{qmdsf] juL{s/0f
juL{s/0fsf] cfwf/ juL{s/0f Jfh]6 sf]8
ljleGg ;"rssf nflu lgwf{/0f ul/Psf] cÍef/sf] s'n k|ToIf n}lËs pQ/bfoL !
of]u %) jf ;f]eGbf j9L ePdf
ljleGg ;"rssf nflu lgwf{/0f ul/Psf] cÍef/sf] s'n ck|ToIf n}lËs @
of]u @) jf ;f]eGbf dfly t/ %) eGbf sd ePdf pQ/bfoL
ljleGg ;"rssf nflu lgwf{/0f ul/Psf] cÍef/sf] n}lËs b[li6sf]0fn] #
s'n of]u @) eGbf sd ePdf t6:y
cfˆgf sfo{qmdx¿df kfFr}j6f ;"rssf] nflu k|fKt cÍ+nfO{{ hDdf ubf{ x'g cfpg]
s'n cÍsf] cfwf/df lgwf{l/t tLg ju{ dWo] s'gdf kb5{, lgwf{/0f ug'{ kb{5 .
pbfx/0fsf] nflu s'g} sfo{qmdnfO{{ dfly plNnlvt kfFr}j6f ;"rsx¿sf cfwf/df
d"NofÍg ubf{ k|fKt cÍ+ef/sf] of]u of]hgf th'{df tyf sfof{Gjogdf dlxnf
;xeflutfsf] nflu lgwf{l/t @) dWo] !% cÍ, dlxnfx?sf] Ifdtf clej[l4sf nflu
lgwf{l/t @) df !) cÍ , sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf
;'lglZrttf –cGo nlIft ju{sf sfo{qmddf ;d]t_ sf nflu lgwf{l/t #) dWo] @%
cÍ , dlxnfx?sf] /f]huf/L / cfo cfh{g clej[l4df @) dWo] # cÍ / dlxnfx¿sf]
37
 ;dosf] k|of]udf u'0ffTds ;'wf/ tyf sfo{af]emdf sdLsf nflu lgwf{l/t !) dWo]
@ cÍ k|fKt u/]df pQm sfo{qmdn] kfpg] hDdf cÍ %^ -
!%±!)±@%±$±@_ x'G5 . of] %) eGbf a9L ePsf]n] k|ToIf n}lËs pQ/bfoLsf]
juL{s/0fdf kb{5 .
tflnsf—@ sf] Go"gtd cj:yf ;d]t ljBdfg gePsf sfo{qmdn] z'Go cÍef/
kfpg] tyf ;fna;fnL x'g] lgoldt k|zf;lgs vr{ ;d]t o;sf] ljZn]if0fsf] cfwf/
gagfOPsf] kl/k|]Iodf If]qut lgsfox?sf] dfly pNn]lvt tLgj6f juL{s/0fdf
ljlgof]hg ePsf] /sddf z'Go cÍef/ kfpg] sfo{qmd tyf ;fna;fnL x'g] lgoldt
k|zf;lgs vr{sf] nflu ljlgof]lht /sd hf]8\bf s"n ah]6 x'g cfp5 . z'Go
cÍef/ kfpg] sfo{qmdsf] nflu ljlgof]hgsf] l:yltn] cfufdL lbgdf ah]6 th'{df
ubf{ n}lËs ;Dj]bgzLn x'g ljz]if ljj]rgf ug'{ kg]{ kIfsf] klxrfg x'g] x'Fbf n}lËs
;dfgtfsf] clej[l4df ;xof]u k'Ug] x'G5 .
@=% ;+:yfut ;+/rgf (Institutional Mechanism)

sfof{Gjogsf nflu cfjZos ;+:yfut ;+/rgfsf ?kdf cy{ dGqfnodf ah]6 tyf
sfo{qmd dxfzfvf k|d'vsf] ;+of]hsTjdf n}lËs pQ/bfoL ah]6 ;ldlt u7g
ul/Psf] 5 . o;sf] ;+/rgf b]xfo cg';f/ 5 .

qm=;+= gfdfjnL Kfb

! ;x ;lrj, ah]6 tyf sfo{qmd dxfzfvf, cy{ dGqfno ;+of]hs
@ k|ltlglw, /fli6«o of]hgf cfof]usf] ;lrjfno ;b:o
# k|ltlglw, ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfno ;b:o
$ k|ltlglw, dlxnf afnaflnsf tyf ;dfhsNof0f dGqfno ;b:o
% k|ltlglw, dxfn]vf lgoGqssf] sfo{no ;b:o
^ k|ltlglw, j}b]lzs ;xfotf ;dGjo dxfzfvf, cy{ dGqfno ;b:o
& k|ltlglw, o"=Pg=cf]dg ;b:o
* pk ;lrj, ah]6 tyf sfo{qmd dxfzfvf,-dlxnf afnaflnsf tyf ;b:o ;lrj
;dfhsNof0f dGqfno x]g]{_ cy{ dGqfno

38
n}lËs pQ/bfoL ah]6 ;ldltsf] sfo{If]q b]xfo cg';f/ 5 M
!= cfjlws of]hgf tyf jflif{s sfo{qmd / ah]6nfO{ n}l¨s pQ/bfoL agfpg
cjnDjg ug{'kg]{ If]qut gLlt tyf sfo{s|dx? /fli6«o of]hgf cfof]u /
cy{dGqfnodf ;'emfjsf] ?kdf k|:t't ug]{ .
@= ah]6nfO{ n}l¨s pQ/bfoL t'Nofpg ljBdfg ah]6 k|0ffnLdf ug'{kg]{ ;'wf/sf nflu
;'emfj lbg] .
#= n}l¨s ;dfgtf k|j4{g ug{ ;dli6ut cfly{s gLlt tyf /fli6«o ljsf; gLltx?af6
kg{ uPsf] c;/x?sf] lgoldt ljZn]if0f ug]{ .
$= n}l¨s pQ/bfoL ah]6 Pj+ sfo{s|d lgdf{0f, sfo{fGjog, cg'udg tyf d"NofÍgsf
nflu n}l¨s ;Dks{ laGb' nufot ;/sf/L lgsfox?sf] ;+:yfut Ifdtf tyf
hgzltmsf] bIftf clea[l4sf nflu cfjZos Aoj:yf ug]{ .
%= n}l¨s pQ/bfoL ah]6 ;DaGwL hgr]tgf clej[l4 ug{ k|rf/ k|;f/ ug]{ tyf
u/fpg] .
^= ;fj{hlgs vr{sf] n}l¨s b[li6sf]0faf6 cg'udg tyf d"NofÍg u/L ;f]sf] glthf
k|sfzg ug]{ .
&= ;fj{hlgs vr{nfO{ n}l¨s pQ/bfoL agfpg If]qut dGqfno tyf lgsfox?;Fu
;dGjo ug]{ .
*= bft[ lgsfox?;Fu ;dGjo u/L n}l¨s b[li6n] ;xfotfsf] k|efjsf/Ltfdf clej[l4
ug{ kxn ug]{ .
(= u}/ ;/sf/L ;+:yf, gful/s ;dfh tyf lghL If]qsf cfly{s ;fdflhs ljsf;
;DaGwL gLtLx?nfO{ n}l¨s pQ/bfoL agfpg ;dGjo ug]{ .
!)= /fli6«o ljsf;sf] kl/k|]Ifdf ;/sf/L tyf u}/ ;/sf/L If]qsf] ah]6n] dlxnf /
k'?ifdf kfg]{ k|efjx?sf] cWoog ug{ ;dGjo ug]{ .
s]Gb|Lo:t/sf If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿n] lgdf{0f ug]{ of]hgf tyf
ah]6df n}lËs ;Dj]]bgzLntfsf] kIfdf ljZn]if0f, n}lËs c;dfgtf / ;zlQms/0fsf
kIfsf] klxrfgsf ;fy} ;Daf]wgsf] kIfdf k|f/Deb]lv g} lgof]lht k|of;sf] yfngL
cfjZos x'G5 . o;sf nflu of]hgf th'{df k|lqmofdf ;+nUg x'g] of]hgf dxfzfvf
39
k|d'vsf] ;+of]hsTjdf zfvf k|d'vx¿ /x]sf] If]qut n}lËs pQ/bfoL ah]6 ;ldltsf]
Aoj:yf ul/Psf] 5 . If]qut n}lËs pQ/bfoL ah]6 ;ldltsf] sfo{ b]xfo cg';f/
5M
 j'bf g+= !=^ df pNn]v ul/Psf n}lËs pQ/bfoL ah]6sf k"j{zt{sf] ?kdf /x]sf
k"jf{wf/x¿ cfˆgf lgsfox¿df Aoj:yf ug{ lgoldt / lg/Gt/ kxn Ù
 j'bf g+= !=& df pNn]v ul/Psf n}lËs pQ/bfoL ah]6 th'{dfsf r/0fx¿sf]
kfngf Ù
 ;a} zfvfsf sfo{/t hgzlQmnfO{{ zfvfsf lqmofsnfkx¿df n}lËs
d"nk|jfxLs/0fnfO{{ cGt/lg{lxt -intersection_ ljifoj:t'sf] ?kdf ;dflxt
u/fpg] Ifdtf ljsf;sf tflnd sfo{qmdx¿ ;+rfng Ù
 cy{ dGqfnon] lgwf{/0f u/]sf k|d'v ;"rsx¿leq If]qut lgsfo tyf cGo
;/f]sf/sf kIfx¿n] ;Dkfbg ug]{ sfdsf] cfwf/df pk;"rsx¿df ljj]rgf
ug'{kg]{, Wofg lbg'kg]{ / ;Daf]wg ug'{kg]{ kIfx¿sf] klxrfg / k|of]u ljlw
lgwf{/0f Ù
 n}lËs ;dfgtfsf] nIf, nlIftju{ / nfesf] ;doj4 ;Ldf:te -benchmark)
lgwf{/0f Ù
 k|:tfljt sfo{qmdx¿sf] lgwf{l/t ;"rsx¿sf] cfwf/df cÍ+ef/ tyf juL{s/0f Ù
 If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿df n}lËs pQ/bfoL ah]6
sfof{Gogsf] ;'lglZrttfsf] Aoj:yf Ù
 dlxnf / k'?ifn] ;dfg nfesf] cj;/ kfpg] cfwf/x¿sf] lgdf{0f Ù
 n}lËs ;Dj]bgzLn cg'udg Ù
 n}lËs vl08s[t ;"rgf k|0ffnLsf] Aoj:yf Ù
 n}lËs d"nk|jfxLs/0f lgoldt k|ult clen]vg, ef]Ug' k/]sf ;d:of,r'gf}tL tyf
cj/f]wx¿ ;DaGwdf 5nkmn tyf ;dfwfgsf pkfox¿sf] ;dLIff Ù
 cfjZostf cg';f/ n}lËs lj1x¿;Fu k/fdz{ tyf ;]jf pknJw ug]{ Ù
 dftxtsf lgsfox¿nfO{{ cfjZostf cg';f/ lgb]{zg tyf tflndsf] Aoj:yf Ù
;a} If]qut lgsfox¿sf dxfzfvf÷zfvfaf6 tof/ ul/g] sfo{qmdx¿ cGtu{t
;~rfng ul/g] lqmofsnfkx¿n] n}lËs ;dfgtfsf] s'g kIfdf, s:sf nflu,
slt ;Ddsf] kl/jt{g, jf s'g xb;Ddsf] cfjZostf jf ;/f]sf/nfO{{ ;Daf]wg
ug{ vf]lhPsf] xf] < :ki6 eO{ p2]Zod"ns 9+uaf6 sfo{qmdx¿ tyf

40
 lqmofsnfkx¿sf] 5gf}6 ug'{ kb{5 . sfo{qmdsf] 5gf}6;Fu} o;sf] sfof{Gjog
vfsfdf s;/L n}lËs ;Dj]bgzLntf cjnDjg ug]{ eGg] ljifosf] rrf{ tyf
clen]vg ug]{ cEof;sf] yfngL ug'{ kb{5 . h;n] ubf{ sfof{Gogdf Nofpg]
lgsfonfO{{ sfo{qmdsf] dd{ j'‰g / sfof{Gjog ug{ ;xh xf]; .
@=^ cg'udg, k|ltj]bg / k[i7kf]if0f (Follow up, Reporting and Feedback)

n}lËs pQ/bfoL ah]6 sfof{Gogsf] ;'lglZrttfsf] nflu cg'udg k|0ffnL Pp6f

k|d'v cf}hf/ dflgG5 . o;/L cg'udg ubf{ :ynut e|d0fsf] ;fy} pknlJw
clen]vnfO{{ cfwf/ agfpg ;lsG5 . o;sf] cfwf/df ;a} If]qut lgsfo tyf cGo
;/f]sf/sf kIfx¿n] ljifonfO{{ uDeL/tf;Fu lnP glnPsf] jf cfTd;ft u/] gu/]sf
k/LIf0f ug{ ;lsG5 . of] j'bf g+= * df pNn]v ul/Psf] If]qut n}lËs pQ/bfoL
ah]6 ;ldltsf] Ps k|d'v bfloTj klg xf] . ah]6 k|0fnLnfO{{ If]qut lgsfo tyf
cGo ;/f]sf/sf kIfx¿n] cg'udg ubf{ cg'udg ug]{ 6f]nLsf] agfj6df
dlxnf÷k'?if b'as
} f] cyjf n}lËs lj1sf] pkl:ylt n}lËs ;Dj]bgzLntfsf nflu
cfjZos x'G5 . ;Gt'lnt 6f]nLn] sfo{s|dsf] cg'udg ubf{ sfo{qmdsf ljifoj:t'df
n}lËs ;Dj]bgzLntfsf] l:ylt nufot sfof{Gjog ubf{ cjnDjg ul/Psf
n}lËsd}qL Jojxf/ / clen]vg Joj:yfnfO{{ ;d]t Wofgdf /fVg'kb{5 .
If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿ afx]s klg /fli6«o of]hgf cfof]u /
n}lËs pQ/bfoL ah]6 ;ldltn] sfo{of]hgf agfO{ If]qut lgsfo tyf cGo
;/f]sf/sf kIfx¿sf] n}lËs ;Dj]bgzLntf cg'udg ug'{ kb{5 . /fli6«o of]hgf
cfof]u / cy{ dGqfnon] o;/L cg'udg ubf{ n}lËs d"nk|jfxLs/0fsf] /0fgLltnfO{{
clgjfo{?kdf kfngf ul/P gul/Psf] af/] Wofg k'¥ofpg' tyf cfjZos lgb]{zg lbg]
ug'{ kb{5 . cg'udg ug]{ lgsfox¿n] o;sf nflu k/LIf0fsf] cfwf/df ah]6sf]
juL{s/0fdf ckgfPsf] ;"rs tyf pk;"rsnfO{{ lng ;lsG5 . ljleGg tLg ah]6
juL{s/0fdf k/]sf sfo{qmdx?sf] Jojxf/df sfof{Gjogsf] l:ylt x]g{ ;lsG5 .
clwsf+z ;/sf/L sfdsf/jfxLsf] n}lËs vl08s[t clen]vg k|0ffnL sdhf]/ /x]sf]
5 . o; l:yltdf If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿n] ;Dkfbg u/]sf
sfdx¿nfO{{ k'i6\ofO{ ug]{ cfwf/x¿ gx'Fbf ul/Psf /fd|f sfdx¿ klg b]vfpg g;Sg]
l:ykt ljBdfg 5 . of]hgf th'{dfsf ;a} r/0fdf cjnDjg ul/Psf n}lËs
;Dj]bgzLn ljifoj:t', sfo{qmd jf cfof]hgfsf ;fwg -inputs_ k|lqmof -process_
41
 / sfo{qmd jf cfof]hgfaf6 k|fKt k|ltkmn -outputs_ x¿sf] ljZn]if0f ;lxtsf]
clen]vgsf] lhDdf /fli6«o of]hgf cfof]u / cy{ dGqfno / If]qut lgsfo tyf
cGo ;/f]sf/sf lgsfofx¿df clgjfo{ ?kdf /fVg] ug'{ kb{5 .
n}lËs ;dfgtfsf] k|j4{gsf nflu ah]6 th'{df k|lqmofdf ah]6sf] juL{s/0fdfq
kof{Kt x'b}g . ljlgof]lht ah]6sf] vr{sf] l:ylt / To;n] k|jfx u/]sf] ;]jfaf6
n}lËs ;dfgtfsf k'¥ofPsf] of]ubfgsf] klg lgoldt n]vfhf]vf / clen]v cfjZos
x'G5 . o:tf clen]vaf6 /fHon] cGt/f{li6«o ;d'bfo ;dIf lgjfx{ ug'{kg{] e"ldsf
;Dkfbgdf ;d]t ;xof]u k'Ug] x'Fbf o;sf] cGt/f{li6«o dxTj ;d]t /x]sf] 5 .
lbUbz{g sfof{Gjogdf cfPsf] rf/ jif{df o;n] n}lËs ;dfgtfsf] kIfdf kf/]sf]
k|efjsf] d"Nof+sg u/L lbUbz{gdf kl/dfh{g ub}{ n}hfg' k5{ .
cg'udg k|0ffnL nufot clen]vgsf] Joj:yfaf6 k|fKt ;"rgfx¿sf] cfwf/df dfly
plNnlvt ;a} ;+/rgfx¿n] ;+u7gsf ;a} kbflwsf/Lx¿;Fu ;do;dodf a}7s u/L
;d:of ;dfwfg ug]{ k/Lkf6L a;fNg' kb{5 . pNn]lvt ;+:yfut ;+/rgfsf]
Joj:yf;Fu} /fli6«o of]hgf cfof]u / cy{ dGqfnodf /xg] ;ldltx¿df
dGqfnox¿af6 k]z ul/g] of]hgf tyf ah]6 k|ls|ofdf n}lËs d"nk|jfxLs/0fsf]
/0fgLltnfO{{ clgjfo{?kdf kfngf ul/P gul/Psf] af/] If]qut lgsfo / ;dli6df
5nkmndf Nofpg] / ;fy} rf}dfl;s / jflif{s k|ult k|ltj]bg tyf ;dLIffdf o;
ljifonfO{{ clgjfo{ ;dfj]z ul/g' kb{5 . cy{ dGqfno / dftxtsfn] ;do
;dodf If]qut lgsfo tyf cGo ;/f]sf/sf kIfx¿nfO{{ ah]6sf] clVtof/L /
lgsf;f lbbf cGo kIfx¿;Fu} n}lËs ;dfgtfsf] nflu nlIft ul/Psf] p2]Zo
xfl;n eP gePsf] k/LIf0f ug]{ ;"rsx¿sf] ljsf; u/L ;f]sf cfwf/df ;xdlt
hgfpg] kl/kf6LnfO{{ ;+:yfut ug'{ kb{5 .
@=& lbUbz{gsf] sfof{Gjog (Execution of Guideline)

k|:t't lbUbz{g cfly{s jif{ @)&)÷)&! sf] ah]6 th'{df ubf{sf avtb]lv
sfof{Gjogdf NofOg]5 .

42
 cg';"rLx?
-s]xL lgsfout ;"rs, pk;"rs / kl/If0f
;"rsx¿_

43
 cg';"rL !
zflGt tyf k'glg{df0f dGqfnosf nflu n}lËs pQ/bfoL ah]6 dfkgsf k|d'v ;"rs
/ pk;"rsx¿
qm=;+= k|d'v ;"rs / pk;"rsx¿ tyf k/LIf0f ;"rL cÍ ef/
!=) of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf @)
!=! of]hgf sfo{qmd tyf ah]6 th'{dfdf dlxnf ;xeflutfsf] Aoj:yf
– of]hgf, sfo{qmd tyf ah]6 th'{dfsf] qmddf s]lGb|o tyf lhNnf:t/df lgDg
adf]lhdsf] Aoj:yf ePdf
 pQd -dGqfno :t/df ;x;lrj jf ;f]eGbf dflyNnf] txsf dlxnf
sd{rf/L ;fy} n}lËs ;Dks{ JolQmsf] ;+nUgtf ePdf / lhNnf:t/df $
eP ## k|ltzt jf ;f]eGbf a9Lsf] ;+Vofdf :yfgLo zflGt ;ldltsf
dlxnf ;b:o, dlxnf ljsf; clws[t, åGå kLl8t dlxnfsf] k|ltlglw
;xefuL ePdf_
 dWod -;x;lrj jf ;f]eGbf dflyNnf] txsf dlxnf sd{rf/L jf n}lËs
;Dks{ JolQmsf] ;+nUgtf / lhNnf:t/df eP @) b]lv #@k|ltzt;Dd #
:yfgLo zflGt ;ldltsf dlxnf ;b:o, dlxnf ljsf; clws[t, åGå
lkl8t dlxnfsf] k|ltlglw ;xefuL ePdf_
 ;fdfGo -lg0ff{os txsf jfx]ssf dlxnf sd{rf/Lsf] ;+nUgtf /x]sf] eP @
/ lhNnf:t/df eP % k|ltztb]lv !( k|ltzt;Dd :yfgLo zflGt
;ldltsf dlxnf ;b:o, dlxnf ljsf; clws[t, åGå lkl8t dlxnfsf]
k|ltlglw ;xefuL ePdf_
!=@ sfof{Gjogdf dlxnf ;xeflutfsf] ;'lglZrttf !@
!=@=! sfo{qmd sfof{Gjogdf dlxnf ;xeflutfsf] Aoj:yf -kl/of]hgf tyf lhNnf:t/_
– sfo{qmd sfof{Gjogdf sd{rf/L jf Joj:yfkg÷;dGjo ;ldltdf lgDgfg';f/
dlxnfsf] ;+nUgtf x'g] Aoj:yf ePdf
 pQd -lg0ff{os kbdf ;d]t ## k|ltzt jf a9L_ %
 dWod -lg0ff{os kbdf ;d]t @) b]lv #@ k|ltzt;Dd_ $
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #

44
 !=@=@ sfof{Gjogsf] -;/f]sf/÷pkef]Qmf ;ldlt nufot_ lg0ff{os tx nufotdf
dlxnfsf] Aoj:yf
– ljifout sfof{Gjogsf -;/f]sf/ ;ldlt h:t} ls uf=lj=;= :t/Lo zflGt
;ldltx¿sf nufot_ lg0ff{os tx / kbsf kbflwsf/Lx¿ nufotdf dlxnf
;xeflutfsf] Joj:yf
 pQd -lg0ff{os tx / ;ldltdf ## k|ltzt jf a9L _ $
 dWod -lg0ff{os txdf ## k|ltzt eGbf sd t/ ;ldltdf ## k|ltzt jf #
a9L _
 ;fdfGo -lg0ff{os tx / ;ldltdf !) k|ltztb]lv #@ k|ltzt;Dd_ @
!=@=# dlxnfsf] clgjfo{ pkl:ylt #
– of]hgf tyf sfo{Gjog a}7sdf dlxnf kbflwsf/Lx¿sf] clgjfo{ pkl:ylt
x'g'kg]{ Aoj:yf ul/Psf] ePdf
!=#= cg'udgdf dlxnf ;xeflutfsf] Aoj:yf $
– cg'udg of]hgfdf dlxnf jf n}lËs ;Dks{ JolQm jf ;/f]sf/sf dlxnf
k|ltlglwx¿ ;xeflutfsf] ;'lglZrttf
@=) dlxnfx¿sf] Ifdtf clej[l4 @)
@=! gLlt lg0f{o tyf sfof{Gjog txsf dlxnfx¿sf] Ifdtf clej[l4sf] Joj:yf ^
– ;d"x tyf ;ldltx¿df dlxnf kbflwsf/Lx¿sf] Ifdtf clej[l4sf] nflu lgDg
sfo{qmdsf] Aoj:yf ePdf
 sDtLdf Psk6s lg0f{o bIftf clej[l4 x'g] sfo{qmdsf] Aoj:yf -@_
 k'gtf{huL sfo{qmdsf] Aoj:yf ePdf -@_
-@_
 sfo{qmddf ljz]if ju{sf dlxnfx¿nfO{{ nlIft ul/Pdf
@=@ Ifdtf clej[l4 sfo{qmddf dlxnfsf] ;xeflutfsf] Aoj:yf
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; cflb sfo{qmddf lgDgfg';f/ dlxnf
;xefuL x'g] Aoj:yf ePdf
 pQd -## k|ltzt jf a9L_ &
 dWod -@) b]lv #@ k|ltzt;Dd_ %
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #
@=# n}lËs ;Dj]bgzLn ljifoj:t'÷kl/j]z
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; sfo{qmd cflbsf] ljifoj:t' n}lËs &
;Dj]bgzLn ePdf
 n}lËs ;/f]sf/x¿nfO{{ ;d]l6Psf] ePdf
 kl/j]zhGo÷ljz]if n}lËs ;Dj]bgzLn k|:t'lts/0fsf] k|fjwfg -$_
-#_
#=) sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf ;'lglZrttf -cGo nlIft #)
ju{sf sfo{qmddf ;d]t_
#=! dlxnfx¿nfO{{ nfesf] -nfeflGjt dlxnfsf]_ ;'lglZrttf
– of]hgf tyf sfo{qmdaf6 tTsfn nfe kfpg] dlxnfsf] cg'kft lgDgfg';f/
ePdf
45
  pQd -%) k|ltzt jf a9L_ *
 dWod -#) b]lv $( k|ltzt;Dd_ ^
 ;fdfGo -% b]lv @( k|ltzt;Dd_ $
#=@ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËs cGt/, -gaps_ dlxnfsf ljz]if
cfjZostf / cj/f]wx¿sf] klxrfg tyf ;Daf]wg
– If]qut lgsfosf] sfo{ ;Dkfbgdfdf /x]sf n}lËs cGt/ -gaps_ dlxnfsf
ljz]if /0fgLlts cfjZostf / cj/f]wx¿sf] -cfly{s ;|f]tdf sd kx'Fr h:t} k"j{
n8fs' tyf åGå lkl8t dlxnfx¿sf] k'g:yf{kgfsf] nflu ljz]if cfly{s tyf ;Lk
ljsf; / cfo cfh{gsf sfo{qmdx¿, pBd ljsf;sf] nflu ljgf lwtf] C0f cflb
kIfdf /x]sf cj/f]wÙ sd z}lIfs:t/ h:t} åGåsf] ;dodf dlxnfx¿df xgg x'g
;Sg]] clwsf/sf kIfx¿, ckgfpg' kg]{ ;ts{tf cflb nufotsf kIfdf /x]sf]
hfgsf/Ldf /x]sf cj/f]w / lx+88'ndf jGb]h h:t} k"j{ n8fs' tyf åGåkLl8t
dlxnfx¿nfO{{ /fxt, sRrf kbfy{ tyf pTkflbt a:t'sf] Afhf/;Dd n}hfg
cfjthfjtdf /x]sf] cj/f]w_ klxrfg ug]{ / ;f] ;dfwfg ug]{ sfo{qmd ePdf
 pQd -dfly klxrfg ul/Psf tLgj6} cj/f]w ;Daf]wg x'g] ePdf_ ^
 dWod -dfly klxrfg ul/Psf s'g} b'O{j6f cj/f]w ;Daf]wg x'g] ePdf_ $
 ;fdfGo -dfly klxrfg ul/Psf s'g} Ps cj/f]w ;Daf]wg x'g] ePdf_ @
#=# dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËsd}qL sfo{fGjog ;+oGq tyf &
jftfj/0f
– gLltut, ;+/rgfut tyf sfo{jftfj/0fnfO{ n}lËsd}qL agfpg lgDg Aoj:yf
ePdf
 P]g, lgod, ljlgod, sfo{ljlw, lgb]{lzsf cflbnfO{{ n}lËsd}qL agfpg -;dfgtf -#_
k|a4{g ug{ / lje]bsf/L k|fjwfg x6fpg_ tyf sfo{:ynnfO{{ dlxnf lx+;f d'Qm
agfpg -cfrf/ ;+lxtf, ph'/L ;'g'jfO Joj:yf_ kxn ug]{ Aoj:yf pNn]v
ePsf]
 dlxnfsf ljz]if cfjZostfnfO{{ ;Daf]wg ug]{ ef}lts ;'ljwfsf] Aoj:yf ePsf] -@_
eP -leGg zf}rfno, aRrfnfO{{ :tgkfg u/fpg] :yfg, dlxnfd}qL sfof{no
n]—cfp6 cflb_
 sd{rf/Lx¿nfO{{ n}lËs pQ/bfoL ;]jf k|jfx;DaGwL lqmofsnfk -n}lËs -@_
;dfgtf k|j4{g ug]{ sfo{qmdx¿af/] hfgsf/Ld"ns ;"rgf k|jfxsf] Joj:yf,
gful/sa8fkq, e|d0f, cled"lvs/0f tflnd cflb Joj:yf_sf] Aoj:yf ePdf
#=$ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu ah]6sf] ;'lglZrttf @
 n}lËs ;dfgtf tyf ;dtf k|j4{gsf nflu klxrfg ePsf sfo{qmdsf nflu -!_
kof{Kt /sd ljlgof]hg ul/Psf]
 n}lËs ;dfgtf tyf ;dtf k|aw{s sfo{qmdsf nflu ljlgof]hg ul/Psf] -!_
/sd ;f]xL sfddf vr{ x'g] ;'lglZrttf ePdf
#=% n}lËs vl08s[t nfesf] ;'lglZrttfsf nflu n}lËs cg'udg, k/LIf0f tyf k|efj &
d"Nof+sgsf] Joj:yf
– cfof]hgf÷sfo{qmdsf] ;a} txdf lgDgfg';f/ n}lËs vl08s[t ;"rgf /
46
 tYofÍsf] clen]vg /fVg] tyf k|efj d"Nof+sgsf] nflu lgDg adf]lhdsf]
Aoj:yf ePdf
 k|ltkmndf dlxnf÷k'?ifsf] leGgfleGg} ljj/0f cfpg] u/L -@_
cfof]hgf÷sfo{qmdsf] clen]v /fv]]df
 dGqfno, ljefu / dftxt lgsfosf] sfo{;Dkfbgsf] jflif{s k|ult
k|ltj]bg tyf ;dLIffdf n}lËs ;dfgtf ;DaGwdf ePsf k|ultx¿
lgDgfg';f/ ;dfj]z ePdf
-s_ ! b]lv #=@ a'bfsf ;"rs tyf pk;"rsx¿df pNn]lvt ;jfnx¿ -!_
;Daf]wg ePsf] gePsf] ;dLIff ul/Pdf
-v_ n}lËs ;dfgtf ;'lglZrt ug{ ljlgof]lht ah]6 ;f]xL sfddf vr{ -!_
eP gePsf] n]vfhf]vf ul/Pdf
-!_
 ;dLIffaf6 cfPsf l;sfOx¿sf cfwf/df cfufdL jif{sf] of]hgf÷ah]6
th'{df ul/Pdf
 ;~rflnt sfo{qmdsf] n}lËs k/LIf0f -audit_, k|efj (impact) d"Nof+sg -@_
ug]{ Aoj:yf ePdf
$=) dlxnfx¿sf] /f]huf/L / cfo cfh{g clej[l4 @)
$=! dlxnfx¿sf] nflu /f]huf/Lsf] cj;/sf] pknAwtf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/Ldf ;xeflutfsf] ;'lglZrttf
-h:t} k'glg{df{0f tyf k'g:yfkg sfo{ nufotdf ;[lht cj;/df dlxnfx¿sf]
nflu dfq cf/If0f, k|fyldstf cflb_ lgDgfg';f/ ePdf
 pQd -## k|ltzt a9L_
 dWod -@) b]lv #@ k|ltzt;Dd_ *
^
 ;fdfGo -% b]lv !( k|ltzt;Dd_ $
$=@ cfo cfh{gsf j}slNks cj;/ jf j[lQ ljsf;sf cj;/ ;[hgf x'g] ePdf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/L afx]s cfo cfh{gsf jf j[lQ &
ljsf;sf cGo a}slNks cj;/x¿ ;[hgf x'g;Sg] cj:yf ePdf -h:t} ljleGg
k|fljlws tyf ;Lk ljsf; ;DaGwL sfo{qmdaf6 ;[hgf x'g] j[lQ ljsf; /
ahf/ ljsf;sf nofotsf sf/0f ;[lht j}slNks cj;/ cflb_
$=# ;dfg Hofnf b/ %
– pknJw /f]huf/Ldf dlxnf / k'?ifsf nflu ;dfg Hofnfsf] ;'lglZrttf ePdf
-h:t} pk;"rs $=! cg';f/ ;[lht /f]huf/Ldf lbOg] kfl/>lds_
%=) dlxnfx¿sf] ;dosf] k|of]udf u'0ffTds ;'wf/ tyf sfo{af]emdf sdL !)
%=! sfo{ ;Dkfbgdf ;xhtf / ;dosf] art $
– t'?Gt nfe x'g] tyf dlxnfsf] ;do art x'g] gofF k|ljlw, tf}/ tl/sfsf]
k|of]usf] Aoj:yf ePdf -h:t} åGåsf] k|efjdf k/]sfx¿ k'glg{df{0f /
k'g:yf{kgfsf] nflu ;+rfng ul/g] ;]jfdf gofF dlxnfd}qL k|ljlwx¿sf] k|of]u
ul/Pdf cflb_

47
%=@ k/Dk/fut e"ldsf kl/jt{gsf nflu bL3{sfnLg kl/0ffdd'vL k|of; ePdf
– k/Dk/fut e"ldsf kl/jt{gsf nflu lgDg adf]lhd k|of; ePdf ^
 ljleGg If]qdf k/Dk/fut?kdf ul/g] >d ljefhgeGbf leGg k|s[ltsf]
sfo{df -d"No tyf :t/clej[l4 ;lxt_ dlxnfx¿sf] e"ldsfdf ?kfGt/0f -@_
x'g] Aoj:yf ePdf
 dlxnfx¿sf] cj}tlgs sfdsf] dxTj, 3/fo;L sfddf dlxnfsf] ljz]if
af]emaf/] k|lzIf0f tyf k|rf/ ;fdu|Ldf 5nkmn ug]{ u/L sfo{qmd th'{df -@_
ul/Psf] ePdf
 o:tf 3/fo;L sfddf k'?ifsf] ;xeflutf clej[l4 u/L ;xsfo{sf]
efjgfnfO{{ k|f]T;fxg ug]{] ;sf/fTds Aoj:yf ePdf -@_
b|i6Jo M dfly ljleGg pk;"rsx?sf] nflu k/LIf0f ;"rLdf lgwf{/0f ul/Psf] k|ltztsf] lx;fj ubf{
bzdjndf cfPdf )=% eGbf sd ePdf tNnf] k"0f{cÍdf / )=% jf ;f]eGbf dfly cfPdf
dflyNnf] k"0f{cÍdf ug'{ kg]{5 . dfkb08sf nflu tf]lsPsf] Go"gtd cj:yf klg ljBdfg
gePsf] cj:yfdf sfo{qmdn] s'g} cÍ kfpg] 5}g .

48
 cg';"rL @
s[lif ljsf; dGqfno, kz' ;]jf ljefusf nflu n}lËs pQ/bfoL ah]6 dfkgsf
k|d'v ;"rs / pk;"rsx¿
qm=;+= k|d'v ;"rs / pk;"rsx¿ tyf k/LIf0f ;"rL cÍ ef/
!=) of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf @)
!=! of]hgf sfo{qmd tyf ah]6 th'{dfdf dlxnf ;xeflutf
– dGqfno tyf lhNnf:t/sf of]hgf, sfo{qmd tyf ah]6 th'{df a}7sx¿df
lgDg adf]lhd ePdf
 pQd -dGqfno÷ljefu :t/df ;x;lrj jf ;f]eGbf dflyNnf] txsf
dlxnf sd{rf/L ;fy} n}lËs ;Dks{ JolQmsf] ;+nUgtf ePdf / $
lhNnf:t/df eP ## k|ltzt jf ;f]eGbf a9Lsf] ;+Vofdf ;]jf k|bfg ug{
cfj4 dlxnf sd{rf/L jf dlxnf cu'jf s[ifs ;d"x÷dlxnf kz'kfns
;d"x tyf cGo ;/f]sf/jfnf ;d"xsf dlxnf k|ltlglw ;xefuL ePdf_
 dWod -;x;lrj jf ;f]eGbf dflyNnf] txsf dlxnf sd{rf/L jf n}lËs
;Dks{ JolQmsf] ;+nUgtf / lhNnf:t/df eP @) b]lv #@ k|ltzt;Dd #
;]jf k|bfg ug{ cfj4 dlxnf sd{rf/L jf dlxnf cu'jf s[ifs
;d"x÷dlxnf kz'kfns ;d"x tyf cGo ;/f]sf/jfnf ;d"xsf dlxnf
k|ltlglw ;xefuL ePdf
 ;fdfGo -lg0ff{os txsf jfx]ssf dlxnf sd{rf/Lsf] ;+nUgtf /x]sf] eP @
/ lhNnf:t/df eP % k|ltztb]lv !( k|ltzt;Dd ;]jf k|bfg ug{ cfj4
dlxnf sd{rf/L jf dlxnf cu'jf s[ifs ;d"x÷dlxnf kz'kfns ;d"x tyf
cGo ;/f]sf/jfnf ;d"xsf dlxnf k|ltlglw ;xefuL ePdf
!=@ sfof{Gjogdf dlxnf ;xeflutfsf] ;'lglZrttf !@
!=@=! sfo{qmd sfof{Gjogdf dlxnf ;xeflutfsf] Aoj:yf -kl/of]hgf tyf
lhNnf:t/_
– sfo{qmd sfof{Gjogdf sd{rf/L jf Joj:yfkg÷;dGjo ;ldltdf
lgDgfg';f/ dlxnfsf] ;+nUgtf x'g] Aoj:yf ePdf
 pQd -lg0ff{os kbdf ;d]t ## k|ltzt jf a9L_ %
 dWod -lg0ff{os kbdf ;d]t @) b]lv #@ k|ltzt;Dd_ $
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #
!=@=@ sfof{Gjogsf] -;/f]sf/÷pkef]Qmf ;ldlt nufot_ lg0ff{os tx nufotdf
dlxnfsf] Aoj:yf
– ljifout sfof{Gjogsf -;/f]sf/÷pkef]Qmf ;ldlt nufot_ lg0ff{os tx /
kbsf kbflwsf/Lx¿ nufotdf dlxnf ;xeflutfsf] Joj:yf
 pQd -lg0ff{os tx / ;ldltdf ## k|ltzt jf a9L_ $
 dWod -lg0ff{os txdf ## k|ltzt eGbf sd t/ ;ldltdf ## k|ltzt #
jf a9L_
49
  ;fdfGo -lg0ff{os tx / ;ldltdf !) k|ltztb]lv #@ k|ltzt;Dd_ @

!=@=# dlxnfsf] clgjfo{ pkl:ylt #

– of]hgf Joj:yfkg tyf sfo{Gjog a}7sdf dlxnf kbflwsf/Lx¿sf] clgjfo{
pkl:ylt x'g' kg]{ Aoj:yf ul/Psf] ePdf
!=#= cg'udgdf dlxnf ;xeflutfsf] Joj:yf $
– cg'udg of]hgfdf dlxnf jf n}lËs ;Dks{ JolQm jf ;/f]sf/sf dlxnf
k|ltlglwx¿ ;xeflutfsf] ;'lglZrttf
@=) dlxnfx¿sf] Ifdtf clej[l4 @)
@=! gLlt lg0f{o tyf sfof{Gjog txsf dlxnfx¿sf] Ifdtf clej[l4sf] Joj:yf
– ;d"x tyf ;ldltsf dlxnf kbflwsf/Lx¿sf] Ifdtf clej[l4sf] nflu lgDg ^
sfo{qmdsf] Aoj:yf ePdf
 sDtLdf Psk6s lg0f{o bIftf clej[l4 x'g] sfo{qmdsf] Aoj:yf -@_
 k'gtf{huL sfo{qmdsf] Aoj:yf ePdf -@_
 sfo{qmddf ljz]if ju{sf dlxnfx¿nfO{{ nlIft ul/Pdf -@_
@=@ Ifdtf clej[l4 sfo{qmddf dlxnfsf] ;xeflutf
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; cflb sfo{qmddf lgDgfg';f/ dlxnf
;xefuL x'g] Aoj:yf ePdf
 pQd -## k|ltzt jf a9L_
 dWod -@) b]lv #@ k|ltzt;Dd_ &
%
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #
@=# n}lËs ;Dj]bgzLn ljifoj:t' ÷kl/j]z
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; sfo{qmd cflbsf] ljifoj:t' n}lËs &
;Dj]bgzLn ePdf
 n}lËs ;/f]sf/x¿nfO{{ ;d]l6Psf] ePdf -$_
 kl/j]z hGo÷ljz]if n}lËs ;Dj]bgzLn k|:t'lts/0fsf] k|jwfg -#_
# sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf ;'lglZrttf -cGo nlIft #)
ju{sf sfo{qmddf ;d]t_
#=! dlxnfx¿nfO{{ nfesf] -nfeflGjt dlxnfsf]_ ;'lglZrttf
– of]hgf tyf sfo{qmdaf6 tTsflng nfe kfpg] dlxnfsf] cg'kft lgDgfg';f/
ePdf
 pQd -%) k|ltzt jf a9L_ *
 dWod -#) b]lv $( k|ltzt;Dd_ ^
 ;fdfGo -% b]lv @( k|ltzt;Dd_ $

50
 #=@ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËs cGt/, -gaps_ dlxnfsf
ljz]if cfjZostf / cj/f]wx¿sf] klxrfg tyf ;Daf]wg
– If]qut lgsfosf] sfo{ ;Dkfbgdfdf /x]sf n}lËs cGt/ -gaps_ dlxnfsf
ljz]if /0fgLlts cfjZostf / cj/f]wx¿sf] -cfly{s ;|f]tdf sd kx'Fr h:t}
kz'wgaf6 x'g] cfDbfgLsf] k|of]udf jGb]h, ahf/sf] cefj cflbÙ sd
z}lIfs:t/ h:t} kz'wgsf] cfw'lgs x]/rfx / kfng, cfk"m'nfO{{ x'g ;Sg] vt/f,
/f]u cflbaf/] 1fg cfh{gdf /x]sf cj/f]w / lx+88'ndf aGb]h h:t} dlxnf
kz'kfns ls;ffgx¿sf] nflu kz' pkrf/, v/Lb tyf pTkflbt a:t'sf] ahf/
Joj:yfsf] nflu cfjthfjtdf /x]sf cj/f]w_ klxrfg ug]{ / ;f] ;dfwfg ug]{
sfo{qmd ePdf
 pQd -dfly klxrfg ul/Psf tLgj6} cj/f]w ;Daf]wg x'g] ePdf_ ^
 dWod -dfly klxrfg ul/Psf s'g} b"O{j6f cj/f]w ;Daf]wg x'g] ePdf_ $
 ;fdfGo -dfly klxrfg ul/Psf s'g} Ps cj/f]w ;Daf]wg x'g] ePdf_ @
#=# dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËsd}qL sfo{fGjog ;+oGq tyf &
jftfj/0f
– gLltut, ;+/rgfut tyf sfo{jftfj/0fnfO{ n}lËsd}qL agfpg lgDg Aoj:yf
ePdf
 P]g, lgod, ljlgod, sfo{ljlw,lgb]{lzsf cflbnfO{{ n}lËsd}qL agfpg
-;dfgtf k|a4{g ug{ / lje]bsf/L k|fjwfg x6fpg_ tyf sfo{:ynnfO{{ -#_
dlxnf lx+;f d'Qm agfpg -cfrf/ ;+lxtf, ph'/L ;'gjfO Joj:yf_ kxn
ug]{ Aoj:yf pNn]v ePsf]
 dlxnfsf ljz]if cfjZostfnfO{{ ;Daf]wg ug]{ ef}lts ;'ljwfsf] Aoj:yf -@_
ePsf] eP -leGg zf}rfno, jRrfnfO{{ :tgkfg u/fpg] :yfg, dlxnfd}qL
sfof{no n]—cfp6 cflb_
 sd{rf/Lx¿nfO{{ n}lËs pQ/bfoL ;]jf k|jfx ;DaGwL lqmofsnfk -n}lËs -@_
;dfgtf k|a4{g ug]{ sfo{qmdx¿af/] hfgsf/Ld"ns ;"rgf k|jfxsf]
Joj:yf, gful/sa8fkq, e|d0f, cled"lvs/0f tflnd cflb Joj:yf_ sf]
Aoj:yf ePdf
#=$ dlxnfx¿nfO nfesf] ;'lglZrttfsf nflu ah]6sf] ;'lglZrttf @
 n}lËs ;dfgtf tyf ;dtf k|aw{gsf nflu klxrfg ePsf sfo{qmdsf -!_
nflu kof{Kt /sd ljlgof]hg ul/Psf] eP
 n}lËs ;dfgtf tyf ;dtf k|aw{s sfo{qmdsf nflu ljlgof]hg ul/Psf] -!_
/sd ;f]xL sfddf vr{ x'g] ;'lglZrttf ePdf
#=% n}lËs vl08s[t nfesf] ;'lglZrttfsf nflu n}lËs cg'udg, k/LIf0f tyf &
k|efj d"Nof+sgsf] Joj:yf
– cfof]hgf÷sfo{qmdsf] ;a} txdf lgDgfg';f/ n}lËs vl08s[t ;"rgf /
tYofssf] clen]vg /fVg] tyf k|efj d"Nof+sgsf] nflu lgDg adf]lhdsf]
Aoj:yf ePdf
 k|ltkmndf dlxnf÷k'?ifsf] leGgfleGg} ljj/0f cfpg] u/L -@_
51
 cfof]hgf÷sfo{qmdsf] clen]v /fv]]df
 dGqfno, ljefu / dftxt lgsfosf] sfo{;Dkfbgsf] jflif{s k|ult
k|ltj]bg tyf ;dLIffdf n}lËs ;dfgtf ;DaGwdf ePsf k|ultx¿
lgDgfg';f/ ;dfj]z ePdf
-s_ ! b]lv #=@ j'bf sf ;"rs tyf pk;"rsx¿df pNn]lvt -!_
;jfnx¿ ;Daf]wg ePsf] gePsf] ;dLIff ul/Pdf
-v_ n}lËs ;dfgtf ;'lglZrt ug{ ljlgof]lht ah]6 ;f]xL sfddf -!_
vr{ eP gePsf] n]vfhf]vf ul/Pdf
 ;dLIffaf6 cfPsf l;sfOx¿sf cfwf/df cfufdL jif{sf] -!_
of]hgf÷ah]6 th'{df ul/Pdf
 ;~rflnt sfo{qmdsf] n}lËs k/LIf0f (audit), k|efj (impact) -@_
d"Nof+sg ug]{ Aoj:yf ePdf
$=) dlxnfx¿sf] /f]huf/L / cfocfh{g clej[l4 @)

$=! dlxnfx¿sf] nflu /f]huf/Lsf] cj;/sf] pknJwtf

– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/Ldf ;xeflutfsf]
;'lglZrttf -h:t} kz' ;'wf/ jf ljsf; nufotsf nflu ;~rfng ul/g]
kl/of]hgf ;[lht cj;/df dlxnfx¿sf] nflu dfq cf/If0f, k|fyldstf
cflb_ lgDgfg';f/ ePdf
 pQd -## k|ltzt a9L_ *
 dWod -@) b]lv #@ k|ltzt;Dd_ ^
 ;fdfGo -% b]lv !( k|ltzt;Dd_ $
$=@ cfo cfh{gsf j}slNks cj;/ jf j[lQ ljsf;sf cj;/ ;[hgf x'g] ePdf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/L afx]s cfo cfh{gsf jf &
j[lQ ljsf;sf cGo a}slNks cj;/x¿ ;[hgf x'g ;Sg] cj:yf ePdf
-h:t} ljleGg k|fljlws tyf ;Lk ljsf; ;DaGwL sfo{qmdaf6 ;[hgf x'g]
j[lQ ljsf; / ahf/ ljsf;sf nofotsf sf/0f ;[lht j}slNks cj;/
cflb_
$=# ;dfg Hofnf b/
– pknJw /f]huf/Ldf dlxnf / k'?ifsf nflu ;dfg Hofnfsf] ;'lglZrttf %
ePdf -h:t} pk;"rs $=! cg';f/ ;[lht /f]huf/Ldf lbOg] kfl/>lds
cflb_
%=) dlxnfx¿sf] ;dosf] k|of]udf u'0ffTds ;'wf/ tyf sfo{af]emdf sdL !)
%=! sfo{ ;Dkfbgdf ;xhtf / ;dosf] art
– t'?Gt nfe x'g] tyf dlxnfsf] ;do art x'g] gofF k|ljlw, tf}/ tl/sfsf]
k|of]usf] Aoj:yf ePdf -h:t}M glhs kz' r/g, ;fd'bfoLs jg, 3'lDt $
j}s, cflb_
%=@ k/Dk/fut e"ldsf kl/jt{gsf nflu bL3{sfnLg kl/0ffdd'vL k|of; ePdf
– k/Dk/fut e"ldsf kl/jt{gsf nflu lgDg adf]lhdsf] k|of; ePdf ^
 ljleGg If]qdf k/Dk/fut?kdf ul/g] >d ljefhgeGbf leGg k|s[ltsf] -@_
52
 sfo{df -d"No tyf :t/clej[l4 ;lxt_ dlxnfx¿sf] e"ldsfdf ?kfGt/0f
x'g] Aoj:yf ePdf h:t} j}1flgs kz'kfngdf ;+nUg x'g] cj:yf ;[hgf
ePdf
 dlxnfx¿sf] cj}tlgs sfdsf] dxTj, 3/fo;L sfddf dlxnfsf] ljz]if -@_
af]em af/] k|lzIf0f tyf k|rf/ ;fdu|Ldf 5nkmn ePdf
-@_
 o:tf 3/fo;L sfddf k'?ifsf] ;xeflutf clej[l4 u/L ;xsfo{sf]
efjgfnfO{{ k|f]T;fxg ug]{] ;sf/fTds Aoj:yf ePdf
b|i6Jo M dfly ljleGg pk;"rsx?sf] nflu k/LIf0f ;"rLdf lgwf{/0f ul/Psf] k|ltztsf] lx;fj ubf{
bzdjndf cfPdf )=% eGbf sd ePdf tNnf] k"0f{cÍdf / )=% jf ;f]eGbf dfly cfPdf
dflyNnf] k"0f{cÍdf ug'{ kg]{5 . dfkb08sf nflu tf]lsPsf] Go"gtd cj:yf klg ljBdfg
gePsf] cj:yfdf sfo{qmdn] s'g} cÍ kfpg] 5}g .

53
 cg';"rL #
s[lif ljsf; dGqfno, s[lif ljefusf nflu n}lËs pQ/bfoL ah]6 dfkgsf ;"rs /
pk;"rsx¿
qm=;+= k|d'v ;"rs / pk;"rsx¿ tyf k/LIf0f ;"rL cÍ ef/
!=) of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf @)
!=! of]hgf sfo{qmd tyf ah]6 th'{dfdf dlxnf ;xeflutf
– dGqfno tyf lhNnf:t/sf of]hgf, sfo{qmd tyf ah]6 th'{df a}7sx¿df
lgDg adf]lhd ePdf
 pQd -dGqfno÷ljefu :t/df ;x;lrj jf ;f]eGbf dflyNnf] txsf dlxnf
sd{rf/L ;fy} n}lËs ;Dks{ JolQmsf] ;+nUgtf ePdf / lhNnf:t/df eP $
## k|ltzt jf ;f]eGbf a9Lsf] ;+Vofdf ;]jf k|bfg ug{ cfj4 dlxnf
sd{rf/L jf ;/f]sf/jfnf dlxnf cu'jf s[ifs ;d"x tyf cGo ;/f]sf/jfnf
;d"xsf dlxnf k|ltlglw ;xefuL ePdf_
 dWod -;x;lrj jf ;f]eGbf dflyNnf] txsf dlxnf sd{rf/L jf n}lËs
;Dks{ JolQmsf] ;+nUgtf / lhNnf:t/df eP @) b]lv #@ k|ltzt;Dd #
;]jf k|bfg ug{ cfj4 dlxnf sd{rf/L jf dlxnf cu'jf s[ifs ;d"x tyf
cGo ;/f]sf/jfnf ;d"xsf dlxnf k|ltlglw ;xefuL ePdf_
 ;fdfGo -lg0ff{os txsf jfx]ssf dlxnf sd{rf/Lsf] ;+nUgtf /x]sf] eP /
lhNnf:t/df eP % k|ltztb]lv !( k|ltzt;Dd ;]jf k|bfg ug{ cfj4 @
dlxnf sd{rf/L jf dlxnf cu'jf s[ifs ;d"x tyf cGo ;/f]sf/jfnf
;d"xsf dlxnf k|ltlglw ;xefuL ePdf_
!=@ sfof{Gjogdf dlxnf ;xeflutfsf] ;'lglZrttf !@
!=@=! sfo{qmd sfof{Gjogdf dlxnf ;xeflutfsf] Aoj:yf -kl/of]hgf tyf
lhNnf:t/_
– sfo{qmd sfof{Gjogdf sd{rf/L jf Joj:yfkg÷;dGjo ;ldltdf lgDgfg';f/
dlxnfsf] ;+nUgtf x'g] Aoj:yf ePdf
 pQd -lg0ff{os kbdf ;d]t ## k|ltzt jf a9L_ %
 dWod -lg0ff{os kbdf ;d]t @) b]lv #@ k|ltzt;Dd_ $
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #

54
!=@=@ sfof{Gjogsf] -;/f]sf/÷pkef]Qmf ;ldlt nufot_ lg0ff{os tx nufotdf
dlxnfsf] Aoj:yf
– ljifout sfof{Gjogsf -;/f]sf/÷pkef]Qmf ;ldlt h:t} s[ifs tyf cu'jf
s[ifs ;d"x nufot_ lg0ff{os tx / kbsf kbflwsf/Lx¿ nufotdf dlxnf
;xeflutfsf] Joj:yf
 pQd -lg0ff{os tx / ;ldltdf ## k|ltzt jf a9L_ $
 dWod -lg0ff{os txdf ## k|ltzt eGbf t/ ;ldltdf ## k|ltzt jf #
a9L_ @
 ;fdfGo -lg0ff{os tx / ;ldltdf !) k|ltztb]lv #@ k|ltzt;Dd_
!=@=# dlxnfsf] clgjfo{ pkl:ylt #
– of]hgf Joj:yfkg tyf sfo{Gjog a}7sdf dlxnf kbflwsf/Lx¿sf] clgjfo{
pkl:ylt x'g'kg]{ Aoj:yf ul/Psf] ePdf
!=#= cg'udgdf dlxnf ;xeflutfsf] Joj:yf
– cg'udg of]hgfdf dlxnf jf n}lËs ;Dks{ JolQm jf ;/f]sf/sf dlxnf $
k|ltlglwx¿ ;xeflutfsf] ;'lglZrttf
@=) dlxnfx¿sf] Ifdtf clej[l4 @)
@=! gLlt lg0f{o tyf sfof{Gjog txsf dlxnfx¿sf] Ifdtf clej[l4sf] Joj:yf
– ;d"x tyf ;ldltx¿df dlxnf kbflwsf/Lx¿sf] Ifdtf clej[l4sf] nflu ^
lgDg sfo{qmdsf] Aoj:yf ePdf
 sDtLdf Psk6s lg0f{o bIftf clej[l4 x'g] sfo{qmdsf] Aoj:yf -@_
 k'gtf{hsL sfo{qmdsf] Aoj:yf ePdf -@_
 sfo{qmddf ljz]if ju{sf dlxnfx¿nfO{{ nlIft ul/Pdf -@_
@=@ Ifdtf clej[l4 sfo{qmddf dlxnfsf] ;xeflutfsf] Joj:yf
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; cflb sfo{qmddf lgDgfg';f/ dlxnf
;xefuL x'g] Aoj:yf ePdf
 pQd -## k|ltzt jf a9L_ &
 dWod -@) b]lv #@ k|ltzt;Dd_ %
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #
@=# n}lËs ;Dj]bgzLn ljifoj:t' ÷kl/j]z &
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; sfo{qmd cflbsf] ljifoj:t' n}lËs
;Dj]bgzLn ePdf
 n}lËs ;/f]sf/x¿nfO{{ ;d]l6Psf] ePdf -$_
 kl/j]z hGo÷ljz]if n}lËs ;Dj]bgzLn k|:t'lts/0fsf] k|fjwfg -#_

55
#=) sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf ;'lglZrttf -cGo nlIft #)
ju{sf sfo{qmddf ;d]t_
#=! dlxnfx¿nfO{{ nfesf] -nfeflGjt dlxnfsf]_ ;'lglZrttf
– of]hgf tyf sfo{qmdaf6 tTsfn nfe kfpg] dlxnfsf] cg'kft lgDgfg';f/
ePdf
 pQd -%) k|ltzt jf a9L_ *
 dWod -#) b]lv $( k|ltzt;Dd_ ^
 ;fdfGo -% b]lv @( k|ltzt;Dd_ $
#=@ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËs cGt/, -gaps_ dlxnfsf
ljz]if cfjZostf / cj/f]wx¿sf] klxrfg tyf ;Daf]wg
– If]qut lgsfosf] sfo{ ;Dkfbgdfdf /x]sf n}lËs cGt/ -gaps_ dlxnfsf
ljz]if /0fgLlts cfjZostf / cj/f]wx¿sf] -cfly{s ;|f]t tyf hldgdf
sd kx'Fr h:t} ;DklQ tyf lwtf] ljlxg dlxnf s[ifsx¿, 3/fo;L ;|f]tdf
clwsf/sf sdL, :jcfosf] sdLÙ sd z}lIfs:t/ h:t} s[lifsf]
cfw'lgsLs/0f tyf gof k|ljlw ;DaGwdf dlxnfx¿sf] a'emfO{sf] :t/ /
cfjZostf klxrfg / lx+88'ndf aGb]h h:t} dlxnf ls;fgx¿sf] nflu
v/Lb tyf pTkflbt a:t'sf] ahf/;Ddsf] kx'Frdf /x]sf cj/f]w_ klxrfg
ug]{ / ;f] ;dfwfg ug]{ sfo{qmd ePdf
 pQd -dfly klxrfg ul/Psf tLgj6} cj/f]w ;Daf]wg x'g] ePdf_ ^
 dWod -dfly klxrfg ul/Psf s'g} b'O{j6f cj/f]w ;Daf]wg x'g] $
ePdf_
 ;fdfGo -dfly klxrfg ul/Psf s'g} Ps cj/f]w ;Daf]wg x'g] ePdf_ @
#=# dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËsd}qL sfo{fGjog ;+oGq tyf &
jftfj/0f
– gLltut, ;+/rgfut tyf sfo{jftfj/0fnfO{ n}lËsd}qL agfpg lgDg Aoj:yf
ePdf
 P]g, lgod, ljlgod, sfo{ljlw,lgb]{lzsf cflbnfO{{ n}lËsd}qL agfpg
-;dfgtf k|a4{g ug{ / lje]bsf/L k|fjwfg x6fpg_ tyf sfo{:ynnfO{{ -#_
dlxnf lx+;fd'Qm agfpg -cfrf/ ;+lxtf, ph'/L ;'gjfoL Joj:yf_ kxn
ug]{ Aoj:yf pNn]v ePsf]
 dlxnfsf ljz]if cfjZostfnfO{{ ;Daf]wg ug]{ ef}lts ;'ljwfsf]
Aoj:yf ePsf] eP -leGg zf}rfno, aRrfnfO{{ :tgkfg u/fpg] :yfg, -@_
dlxnfd}qL sfof{no n]—cfp6 cflb_
 sd{rf/Lx¿nfO{{ n}lËs pQ/bfoL ;]jf k|jfx ;DaGwL lqmofsnfk
-n}lËs ;dfgtf k|a4{g ug]{ sfo{qmdx¿af/] hfgsf/Ld"ns ;"rgf -@_
k|jfxsf] Joj:yf, gful/sa8fkq, e|d0f, cled"vLs/0f tflnd cflb
Joj:yf_sf] Aoj:yf ePdf
#=$ n}lËs vl08s[t nfesf] ;'lglZrttfsf nflu ah]6sf] ;'lglZrttf @
 n}lËs ;dfgtf tyf ;dtf k|a4{gsf nflu klxrfg ePsf sfo{qmdsf -!_
56
 nflu kof{Kt /sd ljlgof]hg ul/Psf]
 n}lËs ;dfgtf tyf ;dtf k|a4{s sfo{qmdsf nflu ljlgof]hg ul/Psf] -!_
/sd ;f]xL sfddf vr{ x'g] ;'lglZrttf ePdf
#=% n}lËs vl08s[t nfesf] ;'lglZrttf sf nflu n}lËs cg'udg, k/LIf0f tyf &
k|efj d"Nof+sgsf] Joj:yf
– cfof]hgf÷sfo{qmdsf] ;a} txdf lgDgfg';f/ n}lËs vl08s[t ;"rgf /
tYofÍsf] clen]vg /fVg] tyf k|efj d"Nof+sgsf] nflu lgDg adf]lhdsf]
Aoj:yf ePdf -@_
 k|ltkmndf dlxnf÷k'?ifsf] leGgfleGg} ljj/0f cfpg] u/L cfof]hgf÷
sfo{qmdsf] clen]v /fv]]df
 dGqfno, ljefu / dftxt lgsfosf] sfo{;Dkfbgsf] jflif{s k|ult
k|ltj]bg tyf ;dLIffdf n}lËs ;dfgtf ;DaGwdf ePsf k|ultx¿
lgDgfg';f/ ;dfj]z ePdf
-s_ ! b]lv #=@ j'bf sf ;"rs tyf pk;"rsx¿df pNn]lvt -!_
;jfnx¿ ;Daf]wg ePsf] gePsf] ;dLIff ul/Pdf
-v_ n}lËs ;dfgtf ;'lglZrt ug{ ljlgof]lht ah]6 ;f]xL sfddf vr{ -!_
eP gePsf] n]vfhf]vf ul/Pdf
 ;dLIffaf6 cfPsf l;sfOx¿sf cfwf/df cfufdL jif{sf] of]hgf÷ah]6 -!_
th'{df ul/Pdf
 ;~rflnt sfo{qmdsf] n}lËs k/LIf0f -audit_, k|efj (impact)
d"Nof+sg ug]{ Aoj:yf ePdf -@_
$=) dlxnfx¿sf] /f]huf/L / cfo cfh{g clej[l4 @)
$=! dlxnfx¿sf] nflu /f]huf/Lsf] cj;/sf] pknAwtf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/Ldf ;xeflutfsf] ;'lglZrttf -
h:t} h] 6L, h] 6LP tyf cGo ;[lht /f]huf/Ldf dlxnfx¿sf] nflu cf/If0f,
k|fyldstf / pGgt s[lif k|ljlwaf6 ;[lht /f]huf/Ldf dlxnf sfdbf/x¿sf]
;+/If0f cflb_ lgDgfg';f/ ePdf
 pQd -## k|ltzt a9L_ *
 dWod -@) b]lv #@ k|ltzt;Dd_ ^
 ;fdfGo -% b]lv !( k|ltzt;Dd_ $
$=@ cfo cfh{gsf j}slNks cj;/ jf j[lQ ljsf;sf cj;/ ;[hgf x'g] ePdf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/L afx]s cfo cfh{gsf jf j[lQ &
ljsf;sf cGo a}slNks cj;/x¿ ;[hgf x'g ;Sg] cj:yf ePdf -h:t}
ljleGg k|fljlws tflnd, lzIffdf tyf ;Lk ljsf; ;DaGwL sfo{qmdaf6
;[hgf x'g] j[lQ ljsf; / ahf/ ljsf;sf nofotsf sf/0f ;[lht
j}slNks cj;/ cflb_
$=# ;dfg Hofnf b/
– pknAw /f]huf/Ldf dlxnf / k'?ifsf nflu ;dfg Hofnfsf] ;'lglZrttf %
ePdf -h:t} pk;"rs $=! cg';f/ ;[lht /f]huf/Ldf lbOg] kfl/>lds
cflb_
57
 %=) dlxnfx¿sf] ;dosf] k|of]udf u'0ffTds ;'wf/ tyf sfo{af]emdf sdL !)
%=! sfo{ ;Dkfbgdf ;xhtf / ;dosf] art
– t'?Gt nfe x'g] tyf dlxnfsf] ;do art x'g] gofF k|ljlw, tf}/ tl/sfsf] $
k|of]usf] Aoj:yf ePdf ePdf -h:t}M s[lifsf] pGgt k|ljlwsf] k|j4{g,pTkfbg
k|lqmofdf dlxnfn] u/L cfPsf lqmofsnfksf] cfw'lgsLs/0f, l;+rfO, cflb_
%=@ k/Dk/fut e"ldsf kl/jt{gsf nflu bL3{sfnLg kl/0ffdd'vL k|of; ePdf ^
– k/Dk/fut e"ldsf kl/jt{gsf nflu lgDgadf]lhdsf] k|of; ePdf
 ljleGg If]qdf k/Dk/fut?kdf ul/g] >d ljefhgeGbf leGg k|s[ltsf]
sfo{df -d"No tyf :t/clej[l4 ;lxt_ dlxnfx¿sf] e"ldsfdf ?kfGt/0f -@_
x'g] Aoj:yf ePdf -h:tf] 6«ofS6/ tyf cGo s[lif d]l;g rnfpg] tflnd_
 dlxnfx¿sf] cj}tlgs sfdsf] dxTj, 3/fo;L sfddf dlxnfsf] ljz]if
af]emaf/] k|lzIf0f tyf k|rf/ ;fdu|Ldf 5nkmn ePdf -@_
 o:tf 3/fo;L sfddf k'?ifsf] ;xeflutf clej[l4 u/L ;xsfo{sf] -@_
efjgfnfO{{ k|f]T;fxg ug]{] ;sf/fTds Aoj:yf ePdf
b|i6Jo M dfly ljleGg pk;"rsx?sf] nflu k/LIf0f ;"rLdf lgwf{/0f ul/Psf] k|ltztsf] lx;fj ubf{
bzdjndf cfPdf )=% eGbf sd ePdf tNnf] k"0f{cÍdf / )=% jf ;f]eGbf dfly cfPdf
dflyNnf] k"0f{cÍdf ug'{ kg]{5 . dfkb08sf nflu tf]lsPsf] Go"gtd cj:yf klg ljBdfg
gePsf] cj:yfdf sfo{qmdn] s'g} cÍ kfpg] 5}g .

58
 cg';"rL $
jg tyf e";+/If0f dGqfnosf nflu n}lËs pQ/bfoL ah]6 dfkgsf k|d'v ;"rs /
pk;"rsx¿
qm=;+= k|d'v ;"rs / pk;"rsx¿ tyf k/LIf0f ;"rL cÍ ef/
!=) of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf @)
!=! of]hgf sfo{qmd tyf ah]6 th'{dfdf dlxnf ;xeflutf
– dGqfno tyf lhNnf:t/sf of]hgf, sfo{qmd tyf ah]6 th'{df a}7sx¿df
lgDg adf]lhd ePdf
 pQd -dGqfno÷ljefu :t/df ;x;lrj jf ;f]eGbf dflyNnf] txsf
dlxnf sd{rf/L ;fy} n}lËs ;Dks{ JolQmsf] ;+nUgtf ePdf / $
lhNnf:t/df eP ## k|ltzt jf ;f]eGbf a9Lsf] ;+Vofdf ;]jf k|bfg ug{
cfj4 dlxnf sd{rf/L jf jg pkef]Qmf ;ldltaf6 tyf cGo
;/f]sf/jfnfsf ;d"xsf dlxnfsf] k|ltlglw ;xefuL ePdf_
 dWod -;x;lrj jf ;f]eGbf dflyNnf] txsf dlxnf sd{rf/L jf n}lËs
;Dks{ JolQmsf] ;+nUgtf / lhNnf:t/df eP @) b]lv #@ k|ltzt;Dd #
;+Vofdf ;]jf k|bfg ug{ cfj4 dlxnf sd{rf/L jf jg pkef]Qmf ;ldltaf6
tyf cGo ;/f]sf/jfnfsf ;d"xsf dlxnfsf] k|ltlglw ;xefuL ePdf_
 ;fdfGo -lg0ff{os txsf jfx]ssf dlxnf sd{rf/Lsf] ;+nUgtf /x]sf] eP / @
lhNnf:t/df eP % k|ltztb]lv !( k|ltzt;Dd ;+Vofdf ;]jf k|bfg ug{
cfj4 dlxnf sd{rf/L jf jg pkef]Qmf ;ldltaf6 tyf cGo
;/f]sf/jfnfsf ;d"xsf dlxnfsf] k|ltlglw ;xefuL ePdf_
!=@ sfof{Gjogdf dlxnf ;xeflutfsf] ;'lglZrttf !@
!=@=! sfo{qmd sfof{Gjogdf dlxnf ;xeflutfsf] Aoj:yf -kl/of]hgf tyf
lhNnf:t/_
– sfo{qmd sfof{Gjogdf sd{rf/L jf Joj:yfkg÷;dGjo ;ldltdf lgDgfg';f/
dlxnfsf] ;+nUgtf x'g] Aoj:yf ePdf
 pQd -lg0ff{os kbdf ;d]t ## k|ltzt jf a9L_ %
 dWod -lg0ff{os kbdf ;d]t @) b]lv #@ k|ltzt;Dd_ $
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #

59
!=@=@ sfof{Gjogsf] -;/f]sf/÷pkef]Qmf ;ldlt nufot_ lg0ff{os tx nufotdf
dlxnfsf] Aoj:yf
– ljifout sfof{Gjogsf -;/f]sf/÷pkef]Qmf ;ldlt h:t} ;fd'bflos jg
;d"x, tyf sfo{sf/L ;ldlt nufot_ lg0ff{os tx / kbsf kbflwsf/Lx¿
nufotdf dlxnf ;xeflutfsf] Joj:yf
 pQd -lg0ff{os tx / ;ldltdf ## k|ltzt jf a9L_ $
 dWod -lg0ff{os txdf ## k|ltzt eGbf sd t/ ;ldltdf ## k|ltzt #
jf a9L_
 ;fdfGo -lg0ff{os tx / ;ldltdf !) k|ltztb]lv #@ k|ltzt;Dd_ @
!=@=# dlxnfsf] clgjfo{ pkl:ylt
– of]hgf Joj:yfkg tyf sfo{Gjog a}7sdf dlxnf kbflwsf/Lx¿sf] clgjfo{ #
pkl:ylt x'g' kg]{ Aoj:yf ul/Psf] ePdf
!=#= cg'udgdf dlxnf ;xeflutfsf] Aoj:yf
– cg'udg of]hgfdf dlxnf jf n}lËs ;Dks{ JolQm jf ;/f]sf/sf dlxnf $
k|ltlglwx¿ ;xeflutfsf] ;'lglZrttf
@=) dlxnfx¿sf] Ifdtf clej[l4 @)
@=! gLlt lg0f{o tyf sfof{Gjog txsf dlxnfx¿sf] Ifdtf clej[l4sf] Joj:yf ^
–;d"x tyf ;ldltsf dlxnf kbflwsf/Lx¿sf] Ifdtf clej[l4sf] nflu lgDg
sfo{qmdsf] Aoj:yf ePdf
 sDtLdf Psk6s lg0f{o bIftf clej[l4 x'g] sfo{qmdsf] Aoj:yf -@_
 k'gtf{hsL sfo{qmdsf] Aoj:yf ePdf -@_
 sfo{qmddf ljz]if ju{sf dlxnfx¿nfO{{ nlIft ul/Pdf -@_
@=@ Ifdtf clej[l4 sfo{qmddf dlxnfsf] ;xeflutfsf] Joj:yf
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; cflb sfo{qmddf lgDgfg';f/ dlxnf
;xefuL x'g] Aoj:yf ePdf
 pQd -## k|ltzt jf a9L_ &
 dWod -@) b]lv #@ k|ltzt;Dd_ %
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #
@=# n}lËs ;Dj]bgzLn ljifoj:t'÷kl/j]z
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; sfo{qmd cflbsf] ljifoj:t' n}lËs &
;Dj]bgzLn ePdf
 n}lËs ;/f]sf/x¿nfO{{ ;d]l6Psf] ePdf -h:t} 3fF; bfp/f, ljp -$_
ljhgsf] ;+/If0f_
 kl/j]z hGo÷ljz]if n}lËs ;Dj]bgzLn k|:t'lts/0fsf] k|jwfg -#_

60
#=) sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf ;'lglZrttf -cGo nlIft #)
ju{sf sfo{qmddf ;d]t_
#=! dlxnfx¿nfO{{ nfesf] -nfeflGjt dlxnfsf]_ ;'lglZrttf
– of]hgf tyf sfo{qmdaf6 tTsfn nfe kfpg] dlxnfsf] cg'kft lgDgfg';f/
ePdf
 pQd -%) k|ltzt jf a9L_ *
 dWod -#) b]lv $( k|ltzt;Dd_ ^
 ;fdfGo -% b]lv @( k|ltzt;Dd_ $
#=@ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËs cGt/, -gaps_ dlxnfsf
ljz]if cfjZostf / cj/f]wx¿sf] klxrfg tyf ;Daf]wg
– If]qut lgsfosf] sfo{ ;Dkfbgdfdf /x]sf n}lËs cGt/ -gaps_ dlxnfsf
ljz]if /0fgLlts cfjZostf / cj/f]wx¿sf] -cfly{s ;|f]tdf sd kx'Fr
h:t} jgaf6 x'g] j}slNks cfDbgLsf] k|of]udf cj/f]wÙ sd z}lIfs:t/
h:t} lghL jg Joj:yfkg;DaGwL 1fgsf] cefj, jftfj/0f c;Gt'ngn]
dlxnfx¿sf] e"ldsf lgjf{xdf kfg]{ gsf/fTds k|efj, jgsf] k|efjsf/L
;+/If0f / pkof]u;DaGwL hfgsf/Lsf] sdL, ;fy} lx+88'ndf cj/f]w h:t}
;fd'bflos jgsf] ;+/If0fsf] nflu tyf dlxnfsf] nflu jg k}bfjf/sf]
k|of]usf] nflu cfjthfjtdf /x]sf] cˆ7\of/f]_ klxrfg ug]{ / ;f] ;dfwfg
ug]{ sfo{qmd ePdf
 pQd -dfly klxrfg ul/Psf tLgj6} cj/f]w ;Daf]wg x'g] ePdf_ ^
 dWod -dfly klxrfg ul/Psf s'g} b'O{j6f cj/f]w ;Daf]wg x'g] $
ePdf_
 ;fdfGo -dfly klxrfg ul/Psf s'g} Ps cj/f]w ;Daf]wg x'g] ePdf_ @
#=# dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËsd}qL sfo{fGjog ;+oGq tyf &
jftfj/0f
– gLltut, ;+/rgfut tyf sfo{jftfj/0fnfO{ n}lËsd}qL agfpg lgDg Aoj:yf
ePdf
 P]g, lgod, ljlgod, sfo{ljlw, lgb]{lzsf cflbnfO{{ n}lËsd}qL agfpg - -#_
;dfgtf k|j4{g ug{ / lje]bsf/L k|fjwfg x6fpg_ tyf sfo{:ynnfO{{
dlxnf lx+;f d'Qm agfpg -cfrf/ ;+lxtf, ph'/L ;'gjfoL Joj:yf_
kxn ug]{ Aoj:yf pNn]v ePsf]
 dlxnfsf ljz]if cfjZostfnfO{{ ;Daf]wg ug]{ ef}lts ;'ljwfsf] -@_
Aoj:yf ePsf] eP -sfo{:yndf leGg zf}rfno, aRrfnfO{{ :tgkfg
u/fpg] :yfg, dlxnfd}qL sfof{no n]—cfp6 cflb_
 sd{rf/Lx¿nfO{{ n}lËs pQ/bfoL ;]jf k|jfx ;DaGwL lqmofsnfk - -@_
n}lËs ;dfgtf k|j4{g ug]{ sfo{qmdx¿af/] hfgsf/Ld"ns ;"rgf
k|jfxsf] Joj:yf, gful/sa8fkq, e|d0f, cled"lvs/0f tflnd cflb_
sf] Aoj:yf ePdf

61
 #=$ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu ah]6sf] ;'lglZrttf @
 n}lËs ;dfgtf tyf ;dtf k|aw{gsf nflu klxrfg ePsf sfo{qmdsf nflu -!_
kof{Kt /sd ljlgof]hg ul/Psf] eP
 n}lËs ;dfgtf tyf ;dtf k|aw{s sfo{qmdsf nflu ljlgof]hg ul/Psf] -!_
/sd ;f]xL sfddf vr{ x'g] ;'lglZrttf ePdf
#=% n}lËs vl08s[t nfesf] ;'lglZrttf sf nflu n}lËs cg'udg, k/LIf0f tyf &
k|efj d"Nof+sgsf] Joj:yf
– cfof]hgf÷sfo{qmdsf] ;a} txdf lgDgfg';f/ n}lËs vl08s[t ;"rgf /
tYofÍsf] clen]vg /fVg] tyf k|efj d"Nof+sgsf] nflu lgDg adf]lhdsf]
Aoj:yf ePdf
 k|ltkmndf dlxnf÷k'?ifsf] leGgfleGg} ljj/0f cfpg] u/L -@_
cfof]hgf÷sfo{qmdsf] clen]v /fv]]df
 dGqfno, ljefu / dftxt lgsfosf] sfo{;Dkfbgsf] jflif{s k|ult
k|ltj]bg tyf ;dLIffdf n}lËs ;dfgtf ;DaGwdf ePsf k|ultx¿
lgDgfg';f/ ;dfj]z ePdf
-s_ ! b]lv #=@ j'bf sf ;"rs tyf pk;"rsx¿df pNn]lvt -!_
;jfnx¿ ;Daf]wg ePsf] gePsf] ;dLIff ul/Pdf
-v_ n}lËs ;dfgtf ;'lglZrt ug{ ljlgof]lht ah]6 ;f]xL sfddf vr{
eP gePsf] n]vfhf]vf ul/Pdf -!_
 ;dLIffaf6 cfPsf l;sfOx¿sf cfwf/df cfufdL jif{sf] of]hgf÷ah]6
th'{df ul/Pdf -!_
 ;~rflnt sfo{qmdsf] n}lËs k/LIf0f -audit_, k|efj (impact) -@_
d"Nof+sg ug]{ Aoj:yf ePdf
$=) dlxnfx¿sf] /f]huf/L / cfo cfh{g clej[l4 @)
$=! dlxnfx¿sf] nflu /f]huf/Lsf] cj;/sf] pknJwtf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/Ldf ;xeflutfsf] ;'lglZrttf -
h:t} jg tyf jGohGt' cf/If0f nufotsf sfo{df ;[lht cj;/df
dlxnfx¿sf] nflu dfq cf/If0f, k|fyldstf cflb_ lgDgfg';f/ ePdf
 pQd -## k|ltzt a9L_ *
 dWod -@) b]lv #@ k|ltzt;Dd_ ^
 ;fdfGo -% b]lv !( k|ltzt;Dd_ $
$=@ cfo cfh{gsf j}slNks cj;/ jf j[lQ ljsf;sf cj;/ ;[hgf x'g] ePdf
–;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/L afx]s cfo cfh{gsf jf j[lQ
ljsf;sf cGo j}slNks cj;/x¿ ;[hgf x'g;Sg] cj:yf ePdf -h:t} &
ljleGg k|fljlws tyf ;Lk ljsf; ;DaGwL sfo{qmdaf6 ;[hgf x'g] j[lQ
ljsf; / ahf/ ljsf;sf nofotsf sf/0f ;[lht j}slNks cj;/ cflb_
$=# ;dfg Hofnf b/
– pknJw /f]huf/Ldf dlxnf / k'?ifsf nflu ;dfg Hofnfsf] ;'lglZrttf %
ePdf -h:t} pk;"rs $=! cg';f/ ;[lht /f]huf/Ldf lbOg] kfl/>lds
62
 cflb_
%=) dlxnfx¿sf] ;dosf] k|of]udf u'0ffTds ;'wf/ tyf sfo{af]emdf sdL !)
%=! sfo{ ;Dkfbgdf ;xhtf / ;dosf] art
– t'?Gt nfe x'g] tyf dlxnfsf] ;do art x'g] gofF k|ljlw, tf}/ tl/sfsf] $
k|of]usf] Aoj:yf ePdf --h:t}M jgsf] hl8a'6L ;+sng, jg pTkfbg
k|zf]wgsf gofF dlxnfd}qL k|ljlwx¿, kfos kg]{ 7fpFdf ;fd'bfoLs jg, tyf
sa'lnotL jg cflb_
%=@ k/Dk/fut e"ldsf kl/jt{gsf nflu bL3{sfnLg kl/0ffdd'vL k|of; ePdf ^
– k/Dk/fut e"ldsf kl/jt{gsf nflu bL3{sfnLg kl/0ffdd'vL k|of; ePdf
 ljleGg If]qdf k/Dk/fut?kdf ul/g] >d ljefhgeGbf leGg k|s[ltsf]
sfo{df -d"No tyf :t/clej[l4 ;lxt_ dlxnfx¿sf] e"ldsfdf ?kfGt/0f -@_
x'g] Aoj:yf ePdf h:t} jg k}bfj/sf] Joj;flos v]ltdf ;+nUgtf
a9fpg] sfo{qmdx¿, jg /]Gh/, jg:klt lj1 cflb tof/ ug]{ sfo{qmd
 dlxnfx¿sf] cj}tlgs sfdsf] dxTj, 3/fo;L sfddf dlxnfsf] ljz]if
af]emaf/] k|lzIf0f tyf k|rf/ ;fdu|Ldf 5nkmn ePdf -@_
 o:tf 3/fo;L sfddf k'?ifsf] ;xeflutf clej[l4 u/L ;xsfo{sf]
efjgfnfO{{ k|f]T;fxg ug]{] ;sf/fTds Aoj:yf ePdf -@_
b|i6Jo M dfly ljleGg pk;"rsx?sf] nflu k/LIf0f ;"rLdf lgwf{/0f ul/Psf] k|ltztsf] lx;fj ubf{
bzdjndf cfPdf )=% eGbf sd ePdf tNnf] k"0f{cÍdf / )=% jf ;f]eGbf dfly cfPdf
dflyNnf] k"0f{cÍdf ug'{ kg]{5 . dfkb08sf nflu tf]lsPsf] Go"gtd cj:yf klg ljBdfg
gePsf] cj:yfdf sfo{qmdn] s'g} cÍ kfpg] 5}g .

63
 cg';"rL %
pBf]u dGqfnosf nflu n}lËs pQ/bfoL ah]6 dfkgsf k|d'v ;"rs / pk;"rsx¿
qm=;+= k|d'v ;"rs / pk;"rsx¿ tyf k/LIf0f ;"rL cÍ ef/
!=) of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf @)
!=! of]hgf sfo{qmd tyf ah]6 th'{dfdf dlxnf ;xeflutf
– dGqfno tyf lhNnf:t/sf of]hgf, sfo{qmd tyf ah]6 th'{df a}7sx¿df
lgDg adf]lhd ePdf
 pQd -dGqfno÷ljefu :t/df ;x;lrj jf ;f]eGbf dflyNnf] txsf $
dlxnf sd{rf/L ;fy} n}lËs ;Dks{ JolQmsf] ;+nUgtf ePdf /
lhNnf:t/df eP ## k|ltzt jf ;f]eGbf a9Lsf] ;+Vofdf ;]jf k|bfg ug{
cfj4 dlxnf sd{rf/L jf pBf]u afl0fHo ;+3sf dlxnf ;b:o tyf cGo
;/f]sf/jfnf ;d"xsf dlxnfsf] k|ltlglw ;xefuL ePdf_
 dWod -;x;lrj jf ;f]eGbf dflyNnf] txsf dlxnf sd{rf/L jf n}lËs #
;Dks{ JolQmsf] ;+nUgtf / lhNnf:t/df eP @) b]lv #@ k|ltzt;Dd
;]jf k|bfg ug{ cfj4 dlxnf sd{rf/L jf pBf]u afl0fHo ;+3sf dlxnf
;b:o tyf cGo ;/f]sf/jfnf ;d"xsf dlxnfsf] k|ltlglw ;xefuL ePdf_
 ;fdfGo -lg0ff{os tx jfx]ssf dlxnf sd{rf/Lsf] ;+nUgtf /x]sf] eP /
lhNnf:t/df eP % k|ltztb]lv !( k|ltzt;Dd ;]jf k|bfg ug{ cfj4
dlxnf sd{rf/L jf pBf]u afl0fHo ;+3sf dlxnf ;b:o tyf cGo @
;/f]sf/jfnf ;d"xsf dlxnfsf] k|ltlglw ;xefuL ePdf_
!=@ sfof{Gjogdf dlxnf ;xeflutfsf] ;'lglZrttf !@
!=@=! sfo{qmd sfof{Gjogdf dlxnf ;xeflutfsf] Aoj:yf -kl/of]hgf tyf
lhNnf:t/_
– sfo{qmd sfof{Gjogdf sd{rf/L jf Joj:yfkg÷;dGjo ;ldltdf lgDgfg';f/
dlxnfsf] ;+nUgtf x'g] Aoj:yf ePdf
 pQd -lg0ff{os kbdf ;d]t ## k|ltzt jf a9L_ %
 dWod -lg0ff{os kbdf ;d]t @) b]lv #@ k|ltzt;Dd_ $
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #

64
 !=@=@ sfof{Gjogsf] -;/f]sf/÷pkef]Qmf ;ldlt nufot_ lg0ff{os tx nufotdf
dlxnfsf] Aoj:yf
– ljifout sfof{Gjogsf -;/f]sf/÷pkef]Qmf ;ldlt h:t} pBf]u afl0fHo ;+3
nufot_ lg0ff{os tx / kbsf kbflwsf/Lx¿ nufotdf dlxnf ;xeflutfsf]
Joj:yf
 pQd -lg0ff{os tx / ;ldltdf ## k|ltzt jf a9L _ %
 dWod -lg0ff{os txdf ## k|ltzt eGbf sd t/ ;ldltdf ## k|ltzt $
jf a9L _
 ;fdfGo -lg0ff{os tx / ;ldltdf !) k|ltztb]lv #@ k|ltzt ;Dd_ #
!=@=# dlxnfsf] clgjfo{ pkl:ylt
– of]hgf Joj:yfkg tyf sfof{Gjog a}7sdf dlxnf kbflwsf/Lx¿sf] clgjfo{ #
pkl:ylt x'g'kg]{ Aoj:yf ul/Psf] ePdf
!=#= cg'udgdf dlxnf ;xeflutfsf] Joj:yf
– cg'udg of]hgfdf dlxnf jf n}lËs ;Dks{ JolQm jf ;/f]sf/sf dlxnf $
k|ltlglwx¿ ;xeflutfsf] ;'lglZrttf
@=) dlxnfx¿sf] Ifdtf clej[l4 @)
@=! gLlt lg0f{o tyf sfof{Gjog txsf dlxnfx¿sf] Ifdtf clej[l4sf] Joj:yf ^
– ;d"xx¿ tyf ;ldltsf dlxnf kbflwsf/Lx¿sf] Ifdtf clej[l4sf] nflu
lgDg sfo{qmdsf] Aoj:yf ePdf
 sDtLdf Psk6s lg0f{o bIftf clej[l4 x'g] sfo{qmdsf] Aoj:yf -@_
 k'gtf{hsL sfo{qmdsf] Aoj:yf ePdf -@_
 sfo{qmddf ljz]if ju{sf dlxnfx¿nfO{{ nlIft ul/Pdf -@_
@=@ Ifdtf clej[l4 sfo{qmddf dlxnfsf] ;xeflutfsf] Joj:yf
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; cflb sfo{qmddf lgDgfg';f/ dlxnf
;xefuL x'g] Aoj:yf ePdf
 pQd -## k|ltzt jf a9L_ &
 dWod -@) b]lv #@ k|ltzt;Dd_ %
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #
@=# n}lËs ;Dj]bgzLn ljifoj:t'÷kl/j]z &
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; sfo{qmd cflbsf] ljifoj:t' n}lËs
;Dj]bgzLn ePdf
 n}lËs ;/f]sf/x¿nfO{{ ;d]l6Psf] ePdf h:tf] sfo{:yndf lx+;f, -$_
dlxnf pBdL tyf sfdbf/sf] ljz]if ;d:of
 kl/j]z hGo÷ljz]if n}lËs ;Dj]bgzLn k|:t'lts/0fsf] k|fjwfg -#_
#=) sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf ;'lglZrttf -cGo nlIft #)
ju{sf sfo{qmddf ;d]t_

65
#=! dlxnfx¿nfO{{ nfesf] -nfeflGjt dlxnfsf]_ ;'lglZrttf
– of]hgf tyf sfo{qmdaf6 tTsfn nfe kfpg] dlxnfsf] cg'kft lgDgfg';f/
ePdf
 pQd -%) k|ltzt jf a9L_ *
 dWod -#) b]lv $( k|ltzt;Dd_ ^
 ;fdfGo -% b]lv @( k|ltzt;Dd_ $
#=@ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËs cGt/, -gaps_ dlxnfsf
ljz]if cfjZostf / cj/f]wx¿sf] klxrfg tyf ;Daf]wg
– If]qut lgsfosf] sfo{ ;Dkfbgdfdf /x]sf n}lËs cGt/ -gaps_ dlxnfsf
ljz]if /0fgLlts cfjZostf / cj/f]wx¿sf] -cfly{s ;|f]tdf sd kx'Fr
h:t} nufgLsf] nflu k"+hLsf] k|of]udf jGb]h, C0f cflbsf nflu cfjZos
zt{ k"/f ug{df /x]sf cˆ7\of/f cflbÙ sd z}lIfs:t/ h:t} pBdzLntf
ljsf; nufotsf ljifodf ;"rgfx¿df dlxnfdf /x]sf] a'emfOx¿ cj:yf
;fy} lx+88'ndf cj/f]w h:t} ahf/ ;~hfndf sd kx'Fr, dWo:ystf{x?af6
d"Nodf x'g] zf]if0f cflb_ klxrfg ug]{ / ;f] ;dfwfg ug]{ sfo{qmd ePdf
 pQd -dfly klxrfg ul/Psf tLgj6} cj/f]w ;Daf]wg x'g] ePdf_ ^
 dWod -dfly klxrfg ul/Psf s'g} b"O{ j6f cj/f]w ;Daf]wg x'g] $
ePdf_
 ;fdfGo -dfly klxrfg ul/Psf s'g} Ps cj/f]w ;Daf]wg x'g] ePdf_ @
#=# dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËsd}qL sfo{fGjog ;+oGq tyf
jftfj/0f
– gLltut, ;+/rgfut tyf sfo{jftfj/0fnfO{ n}lËsd}qL agfpg lgDg Aoj:yf
ePdf
 P]g, lgod, ljlgod, sfo{ljlw,lgb]{lzsf cflbnfO{{ n}lËsd}qL agfpg- #
;dfgtf k|j4{g ug{ / lje]bsf/L k|fjwfg x6fpg_ tyf sfo{:ynnfO{{
dlxnf lx+;fd'Qm agfpg -cfrf/ ;+lxtf, ph'/L ;'gjfoL Joj:yf_ kxn
ug]{ Aoj:yf pNn]v ePsf]
 dlxnfsf ljz]if cfjZostfnfO{{ ;Daf]wg ug]{ ef}lts ;'ljwfsf] @
Aoj:yf ePsf] eP -leGg zf}rfno, aRrfnfO{{ :tgkfg u/fpg] :yfg,
dlxnfd}qL sfof{no n]—cfp6 cflb_
 sd{rf/L tyf pBf]ukltx¿nfO{{ n}lËs pQ/bfoL ;]jf k|jfx ;DaGwL
lqmofsnfk -n}lËs ;dfgtf k|j4{g ug]{ sfo{qmdx¿af/] hfgsf/Ld"ns @
;"rgf k|jfxsf] Joj:yf, cf}Bf]lus P]g, lgod tyf st{Josf] a8fkq,
e|d0f, cled"lvs/0f tflnd cflb Joj:yf_sf] Aoj:yf ePdf_
dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu ah]6sf] ;'lglZrttf @
 n}lËs ;dfgtf tyf ;dtf k|a4{gsf nflu klxrfg ePsf sfo{qmdsf -!_
nflu kof{Kt /sd ljlgof]hg ul/Psf]
 n}lËs ;dfgtf tyf ;dtf k|aw{s sfo{qmdsf nflu ljlgof]hg ul/Psf] -!_
66
 /sd ;f]xL sfddf vr{ x'g] ;'lglZrttf ePdf
#=% n}lËs vl08s[t nfesf] ;'lglZrttf sf nflu n}lËs cg'udg, k/LIf0f tyf &
k|efj d"Nof+sgsf] Joj:yf
– cfof]hgf÷ sfo{qmdsf] ;a} txdf lgDgfg';f/ n}lËs vl08s[t ;"rgf /
tYofÍsf] clen]vg /fVg] tyf k|efj d"Nof+sgsf] nflu lgDg adf]lhdsf]
Aoj:yf ePdf
 k|ltkmndf dlxnf÷k'?ifsf] leGgfleGg} ljj/0f cfpg] u/L cfof]hgf÷ -@_
sfo{qmdsf] clen]v /fv]]df
 dGqfno, ljefu / dftxt lgsfosf] sfo{;Dkfbgsf] jflif{s k|ult
k|ltj]bg tyf ;dLIffdf n}lËs ;dfgtf ;DaGwdf ePsf k|ultx¿
lgDgfg';f/ ;dfj]z ePdf
-s_ ! b]lv #=@ j'bf sf ;"rs tyf pk;"rsx¿df pNn]lvt -!_
;jfnx¿ ;Daf]wg ePsf] gePsf] ;dLIff ul/Pdf
-v_ n}lËs ;dfgtf ;'lglZrt ug{ ljlgof]lht ah]6 ;f]xL sfddf vr{
eP gePsf] n]vfhf]vf ul/Pdf -!_
 ;dLIffaf6 cfPsf l;sfOx¿sf cfwf/df cfufdL jif{sf] of]hgf÷ah]6
th'{df ul/Pdf -!_
 ;~rflnt sfo{qmdsf] n}lËs k/LIf0f -audit_, k|efj (impact) -@_
d"Nof+sg ug]{ Aoj:yf ePdf
$=) dlxnfx¿sf] /f]huf/L / cfo cfh{g clej[l4 @)
$=! dlxnfx¿sf] nflu /f]huf/Lsf] cj;/sf] pknJwtf
–;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/Ldf ;xeflutfsf] ;'lglZrttf -
h:t} cf}Bf]lus If]q :yfkgf, cf}Bf]lus k|lti7fgx¿, lghL If]qdf ;d]t
;[lht cj;/df dlxnfx¿sf] nflu dfq cf/If0f, k|fyldstf cflb_
lgDgfg';f/ ePdf
 pQd -## k|ltzt a9L_ *
 dWod -@) b]lv #@ k|ltzt;Dd_ ^
 ;fdfGo -% b]lv !( k|ltzt;Dd_ $
$=@ cfo cfh{gsf j}slNks cj;/ jf j[lQ ljsf;sf cj;/ ;[hgf x'g] ePdf &
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/L afx]s cfo cfh{gsf jf j[lQ
ljsf;sf cGo j}slNks cj;/x¿ ;[hgf x'g ;Sg] cj:yf ePdf -h:t}
ljleGg k|fljlws tyf ;Lk ljsf; ;DaGwL sfo{qmdaf6 ;[hgf x'g] j[lQ
ljsf; / ahf/ ljsf;sf nofotsf sf/0f ;[lht j}slNks cj;/ cflb_
$=# ;dfg Hofnf b/ %
– pknAw cf}Bf]lus /f]huf/Ldf dlxnf / k'?ifsf nflu ;dfg Hofnfsf]
;'lglZrttf ePdf -h:t} pk;"rs $=! cg';f/ ;[lht /f]huf/Ldf lbOg]
kfl/>lds cflb_

67
 %=) dlxnfx¿sf] ;dosf] k|of]udf u'0ffTds ;'wf/ tyf sfo{af]emdf sdL !)
%=! sfo{ ;Dkfbgdf ;xhtf / ;dosf] art
– t'?Gt nfe x'g] tyf dlxnfsf] ;do art x'g] gofF k|ljlw, tf}/ tl/sfsf] $
k|of]usf] Aoj:yf ePdf
%=@ k/Dk/fut e"ldsf kl/jt{gsf nflu bL3{sfnLg kl/0ffdd'vL k|of; ePdf ^
– k/Dk/fut e"ldsf kl/jt{gsf nflu lgDg adf]lhdsf] k|of; ePdf
 ljleGg If]qdf k/Dk/fut?kdf ul/g] >d ljefhgeGbf leGg k|s[ltsf]
sfo{df -d"No tyf :t/ clej[l4 ;lxt_ dlxnfx¿sf] e"ldsfdf ?kfGt/0f -@_
x'g] Aoj:yf ePdf
 dlxnfx¿sf] cj}tlgs sfdsf] dxTj, 3/fo;L sfddf dlxnfsf] ljz]if
af]em af/] k|lzIf0f tyf k|rf/ ;fdu|Ldf 5nkmn ePdf -@_
 o:tf 3/fo;L sfddf k'?ifsf] ;xeflutf clej[l4 u/L ;xsfo{sf] -@_
efjgfnfO{{ k|f]T;fxg ug]{] ;sf/fTds Aoj:yf ePdf
b|i6Jo M dfly ljleGg pk;"rsx?sf] nflu k/LIf0f ;"rLdf lgwf{/0f ul/Psf] k|ltztsf] lx;fj ubf{
bzdjndf cfPdf )=% eGbf sd ePdf tNnf] k"0f{cÍdf / )=% jf ;f]eGbf dfly cfPdf
dflyNnf] k"0f{cÍdf ug'{ kg]{5 . dfkb08sf nflu tf]lsPsf] Go"gtd cj:yf klg ljBdfg
gePsf] cj:yfdf sfo{qmdn] s'g} cÍ kfpg] 5}g .

68
 cg';"rL ^
:jf:y tyf hg;+Vof dGqfnosf nflu n}lËs pQ/bfoL ah]6 dfkgsf k|d'v ;"rs
/ pk;"rsx¿
qm=;+= k|d'v ;"rs / pk;"rsx¿ tyf k/LIf0f ;"rL cÍ ef/
!=) of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf @)
!=! of]hgf sfo{qmd tyf ah]6 th'{dfdf dlxnf ;xeflutf
– dGqfno tyf lhNnf:t/sf of]hgf, sfo{qmd tyf ah]6 th'{df
a}7sx¿df lgDg adf]lhd ePdf
 pQd -dGqfno÷ljefu :t/df ;x;lrj jf ;f]eGbf dflyNnf] txsf
dlxnf sd{rf/L ;fy} n}lËs ;Dks{ JolQmsf] ;+nUgtf ePdf / $
lhNnf:t/df eP ## k|ltzt jf ;f]eGbf a9Lsf] ;+Vofdf ;]jf k|bfg
ug{ cfj4 dlxnf sd{rf/L jf :jf:Yo :jo+;]ljsf, cfdf ;d"x tyf
cGo ;/f]sf/jfnf ;d"xsf dlxnf k|ltlglw ;xefuL ePdf_
 dWod -;x;lrj jf ;f]eGbf dflyNnf] txsf dlxnf sd{rf/L jf n}lËs
;Dks{ JolQmsf] ;+nUgtf / lhNnf:t/df eP @) b]lv #@ k|ltzt;Dd #
;]jf k|bfg ug{ cfj4 dlxnf sd{rf/L jf :jf:Yo :jo+;]ljsf, cfdf
;d"x tyf cGo ;/f]sf/jfnf ;d"xsf dlxnf k|ltlglw ;xefuL ePdf_
 ;fdfGo -lg0ff{os txsf jfx]ssf dlxnf sd{rf/Lsf] ;+nUgtf /x]sf] @
eP / lhNnf:t/df eP % k|ltztb]lv !( k|ltzt;Dd ;]jf k|bfg
ug{ cfj4 dlxnf sd{rf/L jf :jf:Yo :jo+;]ljsf, cfdf ;d"x tyf
cGo ;/f]sf/jfnf ;d"xsf dlxnf k|ltlglw ;xefuL ePdf_
!=@ sfof{Gjogdf dlxnf ;xeflutfsf] ;'lglZrttf !@
!=@=! sfo{qmd sfof{Gjogdf dlxnf ;xeflutfsf] Aoj:yf -kl/of]hgf tyf
lhNnf:t/_
– sfo{qmd sfof{Gjogdf sd{rf/L jf Joj:yfkg÷;dGjo ;ldltdf
lgDgfg';f/ dlxnfsf] ;+nUgtf x'g] Aoj:yf ePdf
 pQd -lg0ff{os kbdf ;d]t ## k|ltzt jf a9L_ %
 dWod -lg0ff{os kbdf ;d]t @) b]lv #@ k|ltzt;Dd_ $
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #

69
!=@=@ sfof{Gjogsf] -;/f]sf/ ÷ Joj:yfkg ;ldlt nufot_ lg0ff{os tx nufotdf
dlxnfsf] Aoj:yf
– ljifout sfof{Gjogsf -;/f]sf/÷Joj:yfkg ;ldlt, :jf:Yo :jo+;]ljsf,
cfdf ;d"x tyf cGo ;/f]sf/jfnf ;d"xsf_ lg0ff{os tx / kbsf
kbflwsf/Lx¿ nufotdf dlxnf ;xeflutfsf] Joj:yf
 pQd -lg0ff{os tx / ;ldltdf ## k|ltzt jf a9L _ $
 dWod -lg0ff{os txdf ## k|ltzt eGbf t/ ;ldltdf ## k|ltzt jf #
a9L_
 ;fdfGo -lg0ff{os tx / ;ldltdf !) k|ltztb]lv #@ k|ltzt;Dd_ @
!=@=# dlxnfsf] clgjfo{ pkl:ylt
– of]hgf Joj:yfkg tyf sfo{Gjog a}7sdf dlxnf kbflwsf/Lx¿sf] #
clgjfo{ pkl:ylt x'g' kg]{ Aoj:yf ul/Psf] ePdf
!=# cg'udgdf dlxnf ;xeflutfsf] Joj:yf
– cg'udg of]hgfdf dlxnf jf n}lËs ;Dks{ JolQm jf ;/f]sf/sf dlxnf
k|ltlglwx¿ ;xeflutfsf] ;'lglZrttf
@=) dlxnfx¿sf] Ifdtf clej[l4 @)
@=! gLlt lg0f{o tyf sfof{Gjog txsf dlxnfx¿sf] Ifdtf clej[l4sf] Joj:yf ^
– ;d"x tyf ;ldltx¿df dlxnf kbflwsf/Lx¿sf] Ifdtf clej[l4sf] nflu
lgDg sfo{qmdsf] Aoj:yf ePdf
 sDtLdf Psk6s lg0f{o bIftf clej[l4 x'g] sfo{qmdsf] Aoj:yf -@_
 k'gtf{hsL sfo{qmdsf] Aoj:yf ePdf -@_
 sfo{qmddf ljz]if ju{sf dlxnfx¿nfO{{ nlIft ul/Pdf -@_
@=@ Ifdtf clej[l4 sfo{qmddf dlxnfsf] ;xeflutfsf] Joj:yf
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; cflb sfo{qmddf lgDgfg';f/ dlxnf
;xefuL x'g] Aoj:yf ePdf
 pQd -## k|ltzt jf a9L_ &
 dWod -@) b]lv #@ k|ltzt;Dd_ %
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #
@=# n}lËs ;Dj]bgzLn ljifoj:t' ÷kl/j]z – Uff]i7L, tflnd, ;r]tgf, ;Lk &
ljsf; sfo{qmd cflbsf] ljifoj:t' n}lËs ;Dj]bgzLn ePdf
 n}lËs ;/f]sf/x¿nfO{{ ;d]l6Psf] ePdf -$_
 kl/j]z hGo÷ljz]if n}lËs ;Dj]bgzLn k|:t'lts/0fsf] k|fjwfg -#_
#=) sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf ;'lglZrttf -cGo #)
nlIft ju{sf sfo{qmddf ;d]t_
#=! dlxnfx¿nfO{{ nfesf] -nfeflGjt dlxnfsf]_ ;'lglZrttf
– of]hgf tyf sfo{qmdaf6 tTsfn nfe kfpg] dlxnfsf] cg'kft lgDgfg';f/
ePdf

70
  pQd -%) k|ltzt jf a9L_ *
 dWod -#) b]lv $( k|ltzt;Dd_ ^
 ;fdfGo -% b]lv @( k|ltzt;Dd_ $
#=@ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËs cGt/, -gaps_
dlxnfsf ljz]if cfjZostf / cj/f]wx¿sf] klxrfg tyf ;Daf]wg
– If]qut lgsfosf] sfo{ ;Dkfbgdfdf /x]sf n}lËs cGt/ -gaps_
dlxnfsf ljz]if /0fgLlts cfjZostf / cj/f]wx¿sf] -cfly{s ;|f]tdf
sd kx'Fr h:t} :jf:Yo k/LIf0f tyf pkrf/sf nflu /sdsf] cefj
cflbÙ sd z}lIfs :t/ h:t} :jf:Yo;DaGwL r]tgfsf] cefj /
lx+88'ndf aGb]h h:t} :jf:y ;]jf lng hfg cfjthfjtdf /x]sf
cj/f]w_ klxrfg ug]{ / ;f] ;dfwfg ug]{ sfo{qmd ePdf
 pQd -dfly klxrfg ul/Psf tLgj6} cj/f]w ;Daf]wg x'g] ePdf_ ^
 dWod -dfly klxrfg ul/Psf s'g} b'O{j6f cj/f]w ;Daf]wg x'g] $
ePdf_
 ;fdfGo -dfly klxrfg ul/Psf s'g} Ps cj/f]w ;Daf]wg x'g] @
ePdf_
#=# dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËsd}qL sfo{fGjog ;+oGq &
tyf jftfj/0f
– gLltut, ;+/rgfut tyf sfo{jftfj/0fnfO{ n}lËsd}qL agfpg lgDg
Aoj:yf ePdf
 P]g, lgod, ljlgod, sfo{ljlw,lgb]{lzsf cflbnfO{{ n}lËsd}qL agfpg - -#_
;dfgtf k|j4{g ug{ / lje]bsf/L k|fjwfg x6fpg_ tyf sfo{:ynnfO{{
dlxnf lx+;fd'Qm agfpg -cfrf/ ;+lxtf, ph'/L ;'gjfO Joj:yf_
kxn ug]{ Aoj:yf pNn]v ePsf]
 dlxnfsf ljz]if cfjZostfnfO{{ ;Daf]wg ug]{ ef}lts ;'ljwfsf] -@_
Aoj:yf ePsf] eP -leGg zf}rfno, aRrfnfO{{ :tgkfg u/fpg] :yfg,
dlxnfd}qL sfof{no n]—cfp6 cflb_
 sd{rf/Lx¿nfO{{ n}lËs pQ/bfoL ;]jf k|jfx;DaGwL lqmofsnfk -@_
-n}lËs ;dfgtf k|a4{g ug]{ sfo{qmdx¿af/] hfgsf/Ld"ns ;"rgf
k|jfxsf] Joj:yf, gful/sa8fkq,, e|d0f, cled"lvs/0f tflnd cflb
Joj:yf_sf] Aoj:yf ePdf
#=$ n}lËs vl08s[t nfesf] ;'lglZrttfsf nflu ah]6sf] ;'lglZrttf @
 n}lËs ;dfgtf tyf ;dtf k|a4{gsf nflu klxrfg ePsf sfo{qmdsf -!_
nflu kof{Kt /sd ljlgof]hg ul/Psf]
 n}lËs ;dfgtf tyf ;dtf k|a4{s sfo{qmdsf nflu ljlgof]hg ul/Psf] -!_
/sd ;f]xL sfddf vr{ x'g] ;'lglZrttf ePdf
#=% n}lËs vl08s[t nfesf] ;'lglZrttfsf nflu n}lËs cg'udg, k/LIf0f tyf &
k|efj d"Nof+sgsf] Aoj:yf
71
 – cfof]hgf÷ sfo{qmdsf] ;a} txdf lgDgfg';f/ n}lËs vl08s[t ;"rgf /
tYofÍsf] clen]vg /fVg] tyf k|efj d"Nof+sgsf] nflu lgDg adf]lhdsf]
Aoj:yf ePdf
 k|ltkmndf dlxnf÷k'?ifsf] leGgfleGg} ljj/0f cfpg] u/L -@_
cfof]hgf÷sfo{qmdsf] clen]v /fv]]df
 dGqfno, ljefu / dftxt lgsfosf] sfo{;Dkfbgsf] jflif{s k|ult
k|ltj]bg tyf ;dLIffdf n}lËs ;dfgtf ;DaGwdf ePsf k|ultx¿
lgDgfg';f/ ;dfj]z ePdf
-s_ ! b]lv #=@ j'bf sf ;"rs tyf pk;"rsx¿df pNn]lvt -!_
;jfnx¿ ;Daf]wg ePsf] gePsf] ;dLIff ul/Pdf
-v_ n}lËs ;dfgtf ;'lglZrt ug{ ljlgof]lht ah]6 ;f]xL sfddf
vr{ eP gePsf] n]vfhf]vf ul/Pdf
-!_
 ;dLIffaf6 cfPsf l;sfOx¿sf cfwf/df cfufdL jif{sf] -!_
of]hgf÷ah]6 th'{df ul/Pdf
 ;~rflnt sfo{qmdsf] n}lËs k/LIf0f -audit_, k|efj (impact) -@_
d"Nof+sg ug]{ Aoj:yf ePdf
$=) dlxnfx¿sf] /f]huf/L / cfo cfh{g clej[l4 @)
$=! dlxnfx¿sf] nflu /f]huf/Lsf] cj;/sf] pknJwtf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/Ldf ;xeflutfsf]
;'lglZrttf -h:t} :jf:y rf}sL, c:ktfn ejg lgdf{0f jf k'glgdf{0f
nufot sfo{df ;[lht cj;/df dlxnfx¿sf] nflu dfq cf/If0f,
k|fyldstf cflb_ lgDgfg';f/ ePdf
 pQd -## k|ltzt jf a9L_ *
 dWod -@) b]lv #@ k|ltzt;Dd_ ^
 ;fdfGo -% b]lv !( k|ltzt;Dd_ $
$=@ cfo cfh{gsf j}slNks cj;/ jf j[lQ ljsf;sf cj;/ ;[hgf x'g] ePdf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/L afx]s cfo cfh{gsf jf &
j[lQ ljsf;sf cGo a}slNks cj;/x¿ ;[hgf x'g ;Sg] cj:yf ePdf
-h:t} :jf:Yo :jo+ ;]ljsf tyf P=Pg=Pd afx]s cGo If]qdf :jf:Yo
lj1sf] k|a4{g, :jf:Yo :jo+ ;]ljsf tyf P=Pg=Pdsf] j[lQ ljsf; cflb_
$=# ;dfg Hofnf b/
– pknAw /f]huf/Ldf dlxnf / k'?ifsf nflu ;dfg Hofnfsf] %
;'lglZrttf ePdf -h:t} pk;"rs $=! cg';f/ ;[lht /f]huf/Ldf lbOg]
kfl/>lds – :jf:Yo ejg lgdf{0f nufot cGo ;]jf cflb_
%=) dlxnfx¿sf] ;dosf] k|of]udf u'0ffTds ;'wf/ tyf sfo{af]emdf sdL !)
%=! sfo{ ;Dkfbgdf ;xhtf / ;dosf] art – t'?Gt nfe x'g] tyf dlxnfsf] $
;do art x'g] gofF k|ljlw, tf}/ tl/sfsf] k|of]usf] Aoj:yf ePdf -h:t}
dlxnfsf] nflu 3'DtL :jf:y 6f]nL, kfos kg]{ 7fFpdf ;'ljwf ;DkGg :jf:Yo
;+:yfx¿, cflb_
72
 %=@ k/Dk/fut e"ldsf kl/jt{gsf nflu bL3{sfnLg kl/0ffdd'vL k|of; ePdf ^
–k/Dk/fut e"ldsf kl/jt{gsf nflu lgDgadf]lhdsf] k|of; ePdf
 ljleGg If]qdf k/Dk/fut?kdf ul/g] >d ljefhgeGbf leGg
k|s[ltsf] sfo{df -d"No tyf :t/clej[l4 ;lxt_ dlxnfx¿sf] e"ldsfdf -@_
?kfGt/0f x'g] Aoj:yf ePdf -h:t}M gofF a9L cfod"ns k]zfdf
k|a4{g_
 dlxnfx¿sf] cj}tlgs sfdsf] dxTj, 3/fo;L sfddf dlxnfsf] ljz]if -@_
af]em / To;af6 :jf:Yodf kg]{ k|efjaf/] k|lzIf0f tyf k|rf/ ;fdu|Ldf
5nkmn ePdf -h:t} ;'Ts]/L tyf uef{j:yfdf x'g] sfo{af]emn] kf7]3/
v:g]_
 3/fo;L sfddf k'?ifsf] ;xeflutf clej[l4 u/L ;xsfo{sf] efjgfnfO{{ -@_
k|f]T;fxg ug]{] ;sf/fTds Aoj:yf ePdf
b|i6Jo M dfly ljleGg pk;"rsx?sf] nflu k/LIf0f ;"rLdf lgwf{/0f ul/Psf] k|ltztsf] lx;fj ubf{
bzdjndf cfPdf )=% eGbf sd ePdf tNnf] k"0f{cÍdf / )=% jf ;f]eGbf dfly cfPdf
dflyNnf] k"0f{cÍdf ug'{ kg]{5 . dfkb08sf nflu tf]lsPsf] Go"gtd cj:yf klg ljBdfg
gePsf] cj:yfdf sfo{qmdn] s'g} cÍ kfpg] 5}g .

73
 cg';"rL &
;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf nflu n}lËs pQ/bfoL ah]6
dfkgsf k|d'v ;"rs / pk;"rsx¿
qm=;+= k|d'v ;"rs / pk;"rsx¿ tyf k/LIf0f ;"rL cÍ ef/
!=) of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf @)
!=! of]hgf sfo{qmd tyf ah]6 th'{dfdf dlxnf ;xeflutf
– dGqfno tyf lhNnf:t/sf of]hgf, sfo{qmd tyf ah]6 th'{df a}7sx¿df
lgDg adf]lhd ePdf
 pQd -dGqfno÷ljefu :t/df ;x;lrj jf ;f]eGbf dflyNnf] txsf
dlxnf sd{rf/L ;fy} n}lËs ;Dks{ JolQmsf] ;+nUgtf ePdf / $
lhNnf:t/df eP ## k|ltzt jf ;f]eGbf Af9Lsf] ;+Vofdf ;]jf k|bfg ug{
cfj4 dlxnf sd{rf/L jf pkef]Qmf ;ldltsf dlxnf ;b:o cflb tyf
cGo ;/f]sf/jfnf ;d"xsf dlxnf k|ltlglw ;xefuL ePdf_
 dWod -;x;lrj jf ;f]eGbf dflyNnf] txsf dlxnf sd{rf/L jf n}lËs
;Dks{ JolQmsf] ;+nUgtf / lhNnf:t/df eP @) b]lv #@ k|ltzt;Dd #
;]jf k|bfg ug{ cfj4 dlxnf sd{rf/L jf pkef]Qmf ;ldltsf dlxnf
;b:o cflb tyf cGo ;/f]sf/jfnf ;d"xsf dlxnf k|ltlglw ;xefuL
ePdf_
 ;fdfGo -lg0ff{os txsf jfx]ssf dlxnf sd{rf/Lsf] ;+nUgtf /x]sf] eP @
/ lhNnf:t/df eP % k|ltztb]lv !( k|ltzt;Dd ;]jf k|bfg ug{ cfj4
dlxnf sd{rf/L jf pkef]Qmf ;ldltsf dlxnf ;b:o cflb tyf cGo
;/f]sf/jfnf ;d"xsf dlxnf k|ltlglw ;xefuL ePdf_
!=@ sfof{Gjogdf dlxnf ;xeflutfsf] ;'lglZrttf !@
!=@=! sfo{qmd sfof{Gjogdf dlxnf ;xeflutfsf] Aoj:yf -kl/of]hgf tyf
lhNnf:t/_
– sfo{qmd sfof{Gjogdf sd{rf/L jf Joj:yfkg÷;dGjo ;ldltdf
lgDgfg';f/ dlxnfsf] ;+nUgtf x'g] Aoj:yf ePdf
 pQd -lg0ff{os kbdf ;d]t ## k|ltzt jf a9L_ %
 dWod -lg0ff{os kbdf ;d]t @) b]lv #@ k|ltzt;Dd_ $
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #

74
!=@=@ sfof{Gjogsf] -;/f]sf/÷pkef]Qmf ;ldlt nufot_ lg0ff{os tx nufotdf
dlxnfsf] Aoj:yf
– ljifout sfof{Gjogsf -;/f]sf/÷pkef]Qmf ;ldlt h:t} Ufflj;, jf8{ ;ldlt
nufot_ lg0ff{os tx / kbsf kbflwsf/Lx¿ nufotdf dlxnf
;xeflutfsf] Joj:yf
 pQd -lg0ff{os tx / ;ldltdf ## k|ltzt jf a9L _ $
 dWod -lg0ff{os txdf ## k|ltzt eGbf sd t/ ;ldltdf ## k|ltzt #
jf a9L_
 ;fdfGo -lg0ff{os tx / ;ldltdf !) k|ltztb]lv #@ k|ltzt ;Dd_ @
!=@=# dlxnfsf] clgjfo{ pkl:ylt
– of]hgf Joj:yfkg tyf sfo{Gjog ;ldltsf a}7sdf dlxnf #
kbflwsf/Lx¿sf] clgjfo{ pkl:ylt x'g'kg]{ Aoj:yf ul/Psf] ePdf
!=#= cg'udgdf dlxnf ;xeflutfsf] Joj:yf $
– cg'udg of]hgfdf dlxnf jf n}lËs ;Dks{ JolQm jf ;/f]sf/sf dlxnf
k|ltlglwx¿ ;xeflutfsf] ;'lglZrttf
@=) dlxnfx¿sf] Ifdtf clej[l4 @)
@=! gLlt lg0f{o tyf sfof{Gjog txsf dlxnfx¿sf] Ifdtf clej[l4sf] Aoj:yf ^
– ;d"x tyf ;ldltx¿df dlxnf kbflwsf/Lx¿sf] Ifdtf clej[l4sf] nflu
lgDg sfo{qmdsf] Aoj:yf ePdf
 sDtLdf Psk6s lg0f{o bIftf clej[l4 x'g] sfo{qmdsf] Aoj:yf -@_
 k'gtf{hsL sfo{qmdsf] Aoj:yf ePdf -@_
 sfo{qmddf ljz]if ju{sf dlxnfx¿nfO{{ nlIft ul/Pdf -@_
@=@ Ifdtf clej[l4 sfo{qmddf dlxnfsf] ;xeflutfsf] Joj:yf
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; cflb sfo{qmddf lgDgfg';f/ dlxnf
;xefuL x'g] Aoj:yf ePdf
 pQd -## k|ltzt jf a9L_ &
 dWod -@) b]lv #@k|ltzt;Dd_ %
 ;fdfGo -% b]lv !(k|ltzt;Dd_ #
@=# n}lËs ;Dj]bgzLn ljifoj:t' ÷kl/j]z &
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; sfo{qmd cflbsf] ljifoj:t' n}lËs
;Dj]bgzLn ePdf
 n}lËs ;/f]sf/x¿nfO{{ ;d]l6Psf] ePdf -$_
 kl/j]z hGo÷ljz]if n}lËs ;Dj]bgzLn k|:t'lts/0fsf] k|fjwfg -#_
#=) sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf ;'lglZrttf -cGo #)
nlIft ju{sf sfo{qmddf ;d]t_

75
#=! dlxnfx¿nfO{{ nfesf] -nfeflGjt dlxnfsf]_ ;'lglZrttf
– of]hgf tyf sfo{qmdaf6 tTsfn nfe kfpg] dlxnfsf] cg'kft lgDgfg';f/
ePdf
 pQd -%) k|ltzt jf a9L_ *
 dWod -#) b]lv $( k|ltzt;Dd_ ^
 ;fdfGo -% b]lv @( k|ltzt;Dd_ $
#=@ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËs cGt/, -gaps_ dlxnfsf
ljz]if cfjZostf / cj/f]wx¿sf] klxrfg tyf ;Daf]wg
– If]qut lgsfosf] sfo{ ;Dkfbgdfdf /x]sf n}lËs cGt/ -gaps_
dlxnfsf ljz]if /0fgLlts cfjZostf / cj/f]wx¿sf] -cfly{s ;|f]tdf
sd kx'Fr h:t} :yfgLo lgsfoaf6 lng'kg]{ ljleGg k|df0f jf
l;kmfl/;sf] nflu cfjZos kg]{ z'Ns ltg{ g;Sg] cj:yfÙ sd
z}lIfs:t/ h:t} :yfgLo txsf ljleGg lgsfox¿af6 k|jfx x'g] ;]jf,
dlxnfx¿n] kfpg'kg]{ ;dfg nfesf] kIfx¿sf] a'emfOsf] cj:yf ;fy}
lx+88'ndf jGb]h h:t} :yfgLo txdf ;xeflutf / pknJw nfesf] nflu
cfjthfjtdf /x]sf] cj/f]w_ klxrfg ug]{ / ;f] ;dfwfg ug]{ sfo{qmd
ePdf
 pQd -dfly klxrfg ul/Psf tLgj6} cj/f]w ;Daf]wg x'g] ePdf_ ^
 dWod -dfly klxrfg ul/Psf s'g} b"O{j6f cj/f]w ;Daf]wg x'g] $
ePdf_
 ;fdfGo -dfly klxrfg ul/Psf s'g} Ps cj/f]w ;Daf]wg x'g] @
ePdf_
#=# dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËsd}qL sfo{fGjog ;+oGq tyf &
jftfj/0f
– gLltut, ;+/rgfut tyf sfo{jftfj/0fnfO{ n}lËsd}qL agfpg lgDg
Aoj:yf ePdf
 P]g, lgod, ljlgod, sfo{ljlw,lgb]{lzsf cflbnfO{{ n}lËsd}qL agfpg- -#_
;dfgtf k|a4{g ug{ / lje]bsf/L k|fjwfg x6fpg_ tyf
sfo{:ynnfO{{ dlxnf lx+;fd'Qm agfpg -cfrf/ ;+lxtf, ph'/L
;'gjfoL Joj:yf_ kxn ug]{ Aoj:yf pNn]v ePsf]
 dlxnfsf ljz]if cfjZostfnfO{{ ;Daf]wg ug]{ ef}lts ;'ljwfsf] -@_
Aoj:yf ePsf] eP -leGg zf}rfno, aRrfnfO{{ :tgkfg u/fpg]
:yfg, dlxnfd}qL sfof{no n]—cfp6 cflb_
 sd{rf/Lx¿nfO{{ n}lËs pQ/bfoL ;]jf k|jfx;DawL lqmofsnfk -@_
-n}lËs ;dfgtf k|j4{g ug]{ sfo{qmdx¿af/] hfgsf/Ld"ns ;"rgf
k|jfxsf] Joj:yf, gful/sa8fkq, e|d0f, cled"lvs/0f tflnd cflb
Joj:yf_ sf] Aoj:yf ePdf

76
#=$ dlxnfx¿nfO nfesf] ;'lglZrttfsf nflu ah]6sf] ;'lglZrttf @
 n}lËs ;dfgtf tyf ;dtf k|a4{gsf nflu klxrfg ePsf sfo{qmdsf -!_
nflu kof{Kt /sd ljlgof]hg ul/Psf]
 n}lËs ;dfgtf tyf ;dtf k|aw{s sfo{qmdsf nflu ljlgof]hg ul/Psf] -!_
/sd ;f]xL sfddf vr{ x'g] ;'lglZrttf ePdf
#=% n}lËs vl08s[t nfesf] ;'lglZrttfsf nflu n}lËs cg'udg, k/LIf0f tyf &
k|efj d"Nof+sgsf] Aoj:yf
– cfof]hgf÷ sfo{qmdsf] ;a} txdf lgDgfg';f/ n}lËs vl08s[t ;"rgf /
tYofÍsf] clen]vg /fVg] tyf k|efj d"Nof+sgsf] nflu lgDg adf]lhdsf]
Aoj:yf ePdf
 k|ltkmndf dlxnf÷k'?ifsf] leGgfleGg} ljj/0f cfpg] u/L cfof]hgf÷ -@_
sfo{qmdsf] clen]v /fv]]df
 dGqfno, ljefu / dftxt lgsfosf] sfo{;Dkfbgsf] jflif{s k|ult
k|ltj]bg tyf ;dLIffdf n}lËs ;dfgtf ;DaGwdf ePsf k|ultx¿
lgDgfg';f/ ;dfj]z ePdf
-s_ ! b]lv #=@ j'bf sf ;"rs tyf pk;"rsx¿df pNn]lvt -!_
;jfnx¿ ;Daf]wg ePsf] gePsf] ;dLIff ul/Pdf
-v_ n}lËs ;dfgtf ;'lglZrt ug{ ljlgof]lht ah]6 ;f]xL sfddf
vr{ eP gePsf] n]vfhf]vf ul/Pdf -!_
 ;dLIffaf6 cfPsf l;sfOx¿sf cfwf/df cfufdL jif{sf]
of]hgf÷ah]6 th'{df ul/Pdf -!_
 ;~rflnt sfo{qmdsf] n}lËs k/LIf0f -audit_, k|efj (impact) -@_
d"Nof+sg ug]{ Aoj:yf ePdf
$=) dlxnfx¿sf] /f]huf/L / cfo cfh{g clej[l4 @)
$=! dlxnfx¿sf] nflu /f]huf/Lsf] cj;/sf] pknJwtf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/Ldf ;xeflutfsf] ;'lglZrttf
-h:t} :j+o, pkef]Qmf ;ldlt jf 7]Ssfk6\6faf6 ul/g] ljsf; lgdf{0f
nufotsf sfo{df ;[lht cj;/df dlxnfx¿sf] nflu dfq cf/If0f,
k|fyldstf cflb_ lgDgfg';f/ ePdf
 pQd -## k|ltzt a9L_ *
 dWod -@) b]lv #@ k|ltzt;Dd_ ^
 ;fdfGo -% b]lv !( k|ltzt;Dd_ $
$=@ cfo cfh{gsf j}slNks cj;/ jf j[lQ ljsf;sf cj;/ ;[hgf x'g] ePdf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/L afx]s cfo cfh{gsf jf &
j[lQ ljsf;sf cGo a}slNks cj;/x¿ ;[hgf x'g ;Sg] cj:yf ePdf
-h:t} ljleGg k|fljlws tyf ;Lk ljsf; ;DawL sfo{qmdaf6 ;[hgf x'g]
j[lQ ljsf; / ahf/ ljsf;sf nofotsf sf/0f ;[lht j}slNks cj;/
cflb_

77
$=# ;dfg Hofnf b/
– pknAw /f]huf/Ldf dlxnf / k'?ifsf nflu ;dfg Hofnfsf] ;'lglZrttf %
ePdf -h:t} pk;"rs $=! cg';f/ ;[lht /f]huf/Ldf lbOg] kfl/>lds
cflb_
%=) dlxnfx¿sf] ;dosf] k|of]udf u'0ffTds ;'wf/ tyf sfo{af]emdf sdL !)
%=! sfo{ ;Dkfbgdf ;xhtf / ;dosf] art $
– t'?Gt nfe x'g] tyf dlxnfsf] ;do art x'g] gofF k|ljlw, tf}/ tl/sfsf]
k|of]usf] Aoj:yf ePdf - h:t} :yfgLo lgsfox¿af6 ;Dkfbg x'g]
vfg]kfgL, l;rfO{, lgdf{0f cflb lbzflk;fj d'Qm If]q, ;'wfl/Psf] r'nf] jf
36\6 lgdf{0f cflb nufot cGo ljsf; lgdf{0fsf sfo{ ubf{ To;sf] n}lËs
k|efj d"Nof+sg cflb .
%=@ k/Dk/fut e"ldsf kl/jt{gsf nflu bL3{sfnLg kl/0ffdd'vL k|of; ePdf ^
– k/Dk/fut e"ldsf kl/jt{gsf nflu lgDgadf]lhdsf] k|of; ePdf
 ljleGg If]qdf k/Dk/fut?kdf ul/g] >d ljefhgeGbf leGg -@_
k|s[ltsf] sfo{df -d"No tyf :t/clej[l4 ;lxt_ dlxnfx¿sf]
e"ldsfdf ?kfGt/0f x'g] Aoj:yf ePdf -h:t} ;d"xsf lg0f{o tyfdf
dlxnf Nofpg] Joj:yf, gofF j[lQ ljsf; of]hgf– ;fdflhs
kl/rfns_
 dlxnfx¿sf] cj}tlgs sfdsf] dxTj, 3/fo;L sfddf dlxnfsf] -@_
ljz]if af]emaf/] k|lzIf0f tyf k|rf/ ;fdu|Ldf 5nkmn ePdf
 o:tf 3/fo;L sfddf k'?ifsf] ;xeflutf clej[l4 u/L ;xsfo{sf] -@_
efjgfnfO{{ k|f]T;fxg ug]{] ;sf/fTds Aoj:yf ePdf
b|i6Jo M dfly ljleGg pk;"rsx?sf] nflu k/LIf0f ;"rLdf lgwf{/0f ul/Psf] k|ltztsf] lx;fj ubf{
bzdjndf cfPdf )=% eGbf sd ePdf tNnf] k"0f{cÍdf / )=% jf ;f]eGbf dfly cfPdf
dflyNnf] k"0f{cÍdf ug'{ kg]{5 . dfkb08sf nflu tf]lsPsf] Go"gtd cj:yf klg ljBdfg
gePsf] cj:yfdf sfo{qmdn] s'g} cÍ kfpg] 5}g .

78
 cg';"rL *
ef}lts of]hgf, lgdf{0f tyf oftfoft Aoj:yf dGqfnosf nflu n}lËs pQ/bfoL
ah]6 dfkgsf k|d'v ;"rs / pk;"rsx¿
qm=;+= k|d'v ;"rs / pk;"rsx¿ tyf k/LIf0f ;"rL cÍ ef/
!=) of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf @)
!=! of]hgf sfo{qmd tyf ah]6 th'{dfdf dlxnf ;xeflutf
– dGqfno tyf lhNnf:t/sf of]hgf, sfo{qmd tyf ah]6 th'{df a}7sx¿df
lgDg adf]lhd ePdf
 pQd -dGqfno÷ljefu :t/df ;x;lrj jf ;f]eGbf dflyNnf] txsf
dlxnf sd{rf/L ;fy} n}lËs ;Dks{ JolQmsf] ;+nUgtf ePdf / $
lhNnf:t/df eP ## k|ltzt jf ;f]eGbf a9Lsf] ;+Vofdf ;]jf k|bfg
ug{ cfj4 dlxnf sd{rf/L jf pkef]Qmf ;ldltsf dlxnf ;b:o
tyf cGo ;/f]sf/jfnf ;d"xsf dlxnf k|ltlglw ;xefuL ePdf_
 dWod -;x;lrj jf ;f]eGbf dflyNnf] txsf dlxnf sd{rf/L jf
n}lËs ;Dks{ JolQmsf] ;+nUgtf / lhNnf:t/df eP @) b]lv #@ #
k|ltzt;Dd ;]jf k|bfg ug{ cfj4 dlxnf sd{rf/L jf pkef]Qmf
;ldltsf dlxnf ;b:o tyf cGo ;/f]sf/jfnf ;d"xsf dlxnf
k|ltlglw ;xefuL ePdf_
 ;fdfGo -lg0ff{os txsf jfx]ssf dlxnf sd{rf/Lsf] ;+nUgtf /x]sf] @
eP / lhNnf:t/df eP % k|ltztb]lv !( k|ltzt;Dd ;]jf k|bfg
ug{ cfj4 dlxnf sd{rf/L jf pkef]Qmf ;ldltsf dlxnf ;b:o
tyf cGo ;/f]sf/jfnf ;d"xsf dlxnf k|ltlglw ;xefuL ePdf_
!=@ sfof{Gjogdf dlxnf ;xeflutfsf] ;'lglZrttf !@
!=@=! sfo{qmd sfof{Gjogdf dlxnf ;xeflutfsf] Aoj:yf -kl/of]hgf tyf
lhNnf:t/_
– sfo{qmd sfof{Gjogdf sd{rf/L jf Joj:yfkg÷ ;dGjo ;ldltdf
lgDgfg';f/ dlxnfsf] ;+nUgtf x'g] Aoj:yf ePdf
 pQd -lg0ff{os kbdf ;d]t ## k|ltzt jf a9L_ %
 dWod - lg0ff{os kbdf ;d]t @) b]lv #@ k|ltzt;Dd_ $
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #

79
 !=@=@ sfof{Gjogsf] -;/f]sf/÷pkef]Qmf ;ldlt nufot_ lg0ff{os tx nufotdf
dlxnfsf] Joj:yf
– ljifout sfof{Gjogsf ;/f]sf/÷pkef]Qmf ;ldltsf lg0ff{os tx /
lg0f{os kbdf dlxnf ;xeflutfsf] Joj:yf
 pQd -lg0ff{os tx / ;ldltdf ## k|ltzt jf Af9L_ $
 dWod -lg0ff{os txdf ## k|ltzt eGbf sd t/ ;ldltdf ## #
k|ltzt jf a9L_
 ;fdfGo -lg0ff{os tx / ;ldltdf !) k|ltztb]lv #@ k|ltzt;Dd_ @
!=@=# dlxnfsf] clgjfo{ pkl:ylt
– of]hgf Joj:yfkg tyf sfo{Gjog a}7sdf dlxnf kbflwsf/Lx¿sf]
clgjfo{ pkl:ylt x'gk' g]{ Aoj:yf ul/Psf] ePdf
!=#= cg'udgdf dlxnf ;xeflutfsf] Aoj:yf
– cg'udg of]hgfdf dlxnf jf n}lËs ;Dks{ JolQm jf ;/f]sf/sf dlxnf $
k|ltlglwx¿ ;xeflutfsf] ;'lglZrttf
@=) dlxnfx¿sf] Ifdtf clej[l4 @)
@=! gLlt lg0f{o tyf sfof{Gjog txsf dlxnfx¿sf] Ifdtf clej[l4sf] Joj:yf
– ;d"x tyf ;ldltx¿df dlxnf kbflwsf/Lx¿sf] Ifdtf clej[l4sf] nflu ^
lgDg sfo{qmdsf] Aoj:yf ePdf
 sDtLdf Psk6s lg0f{o bIftf clej[l4 x'g] sfo{qmdsf] Aoj:yf -@_
 k'gtf{hsL sfo{qmdsf] Aoj:yf ePdf -@_
 sfo{qmddf ljz]if ju{sf dlxnfx¿nfO{{ nlIft ul/Pdf -@_
@=@ Ifdtf clej[l4 sfo{qmddf dlxnfsf] ;xeflutfsf] Aoj:yf – Uff]i7L, tflnd,
;r]tgf, ;Lk ljsf; cflb sfo{qmddf lgDgfg';f/ dlxnf ;xefuL x'g]
Aoj:yf ePdf
 pQd -## k|ltzt jf a9L_ &
 dWod -@) b]lv #@ k|ltzt;Dd_ %
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #
@=# n}lËs ;Dj]bgzLn ljifoj:t' ÷kl/j]z – Uff]i7L, tflnd, ;r]tgf, ;Lk &
ljsf; sfo{qmd cflbsf] ljifoj:t' n}lËs ;Dj]bgzLn ePdf
 n}lËs ;/f]sf/x¿nfO{{ ;d]l6Psf] ePdf -$_
 kl/j]z hGo÷ljz]if n}lËs ;Dj]bgzLn k|:t'lts/0fsf] k|fjwfg -#_
#=) sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf ;'lglZrttf -cGo #)
nlIft ju{sf sfo{qmddf ;d]t_
#=! dlxnfx¿nfO{{ nfesf] -nfeflGjt dlxnfsf]_ ;'lglZrttf
of]hgf tyf sfo{qmdaf6 tTsfn nfe kfpg] dlxnfsf] cg'kft lgDgfg';f/ ePdf
 pQd -%) k|ltzt jf a9L_ *
 dWod -#) b]lv $( k|ltzt;Dd_ ^
 ;fdfGo -% b]lv @( k|ltzt;Dd_ $

80
 #=@ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËs cGt/, -gaps_ dlxnfsf
ljz]if cfjZostf / cj/f]wx¿sf] klxrfg tyf ;Daf]wg
– If]qut lgsfosf] sfo{ ;Dkfbgdfdf /x]sf n}lËs cGt/ -gaps_
dlxnfsf ljz]if /0fgLlts cfjZostf / cj/f]wx¿sf] -cfly{s ;|f]tdf
sd kx'Fr h:t} dGqfno / dftxtaf6 pknAw x'g] sfddf ;xefuL x'g
k'hLsf] cefjÙ sd z}lIfs:t/ h:t} k|fljlws lzIffdf sd kx'r,
7]Ssfsf zt{ a'‰g sl7gfO{ cflb ;fy} lx+88'ndf jGb]h h:t} 7fpF
7fpFdf dlxnfsf nflu ;f}rfnosf] Aoj:yf gePsf nfdf] b"/Ldf ofqf
ug{ sl7gfO{, hfjtdf /x]sf] cj/f]w_ klxrfg ug]{ / ;f] ;dfwfg ug]{
sfo{qmd ePdf 1
 pQd -dfly klxrfg ul/Psf tLgj6} cj/f]w ;Daf]wg x'g] ePdf_ ^
 dWod -dfly klxrfg ul/Psf s'g} b'O{j6f cj/f]w ;Daf]wg x'g] ePdf_ $
 ;fdfGo -dfly klxrfg ul/Psf s'g} Pp6f cj/f]w ;Daf]wg x'g] ePdf_ @
#=# dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËsd}qL sfo{fGjog ;+oGq &
tyf jftfj/0f
– gLltut, ;+/rgfut tyf sfo{jftfj/0fnfO{ n}lËsd}qL agfpg lgDg
Aoj:yf ePdf
 P]g, lgod, ljlgod, sfo{ljlw,lgb]{lzsf cflbnfO{{ n}lËsd}qL agfpg
-;dfgtf k|j4{g ug{ / lje]bsf/L k|fjwfg x6fpg_ tyf -#_
sfo{:ynnfO{{ dlxnf lx+;f d'Qm agfpg -cfrf/ ;+lxtf, ph'/L
;'gjfoL Joj:yf_ kxn ug]{ Aoj:yf pNn]v ePsf]
 dlxnfsf ljz]if cfjZostfnfO{{ ;Daf]wg ug]{ ef}lts ;'ljwfsf]
Aoj:yf ePsf] eP -leGg zf}rfno, aRrfnfO{{ :tgkfg u/fpg] -@_
:yfg, dlxnfd}qL sfof{no n]—cfp6 cflb_
 sd{rf/Lx¿nfO{{ n}lËs pQ/bfoL ;]jf k|jfx ;DaGwL lqmofsnfk
-n}lËs ;dfgtf k|j4{g ug]{ sfo{qmdx¿af/] hfgsf/Ld"ns ;"rgf -@_
k|jfxsf] Joj:yf, gful/sa8fkq, e|d0f, cled"lvs/0f tflnd cflb
Joj:yf_sf] Aoj:yf ePdf
#=$ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu ah]6sf] ;'lglZrttf @
 n}lËs ;dfgtf tyf ;dtf k|a4{gsf nflu klxrfg ePsf sfo{qmdsf -!_
nflu kof{Kt /sd ljlgof]hg ul/Psf]
 n}lËs ;dfgtf tyf ;dtf k|a4{s sfo{qmdsf nflu ljlgof]hg ul/Psf] -!_
/sd ;f]xL sfddf vr{ x'g] ;'lglZrttf ePdf
#=% n}lËs vl08s[t nfesf] ;'lglZrttf sf nflu n}lËs cg'udg, k/LIf0f tyf &

1
h:t} clwu|x0fdf k/]sf hUUffsf] dlxnfnfO{ Ifltk"lt{sf] ;'lglZrttf, 7]Ssfsf zt{x¿df ;'ljwf,
;/nefiffdf 7]Ssfsf zt{x¿sf] ljj/0f, ljs]lGb|s[t 7]Ssf Joj:yf cflb

81
 k|efj d"Nof+sgsf] Aoj:yf
– cfof]hgf÷ sfo{qmdsf] ;a} txdf lgDgfg';f/ n}lËs vl08s[t ;"rgf /
tYofÍsf] clen]vg /fVg] tyf k|efj d"Nof+sgsf] nflu lgDg adf]lhdsf]
Aoj:yf ePdf
 k|ltkmndf dlxnf÷k'?ifsf] leGgfleGg} ljj/0f cfpg] u/L -@_
cfof]hgf÷sfo{qmdsf] clen]v /fv]]df
 dGqfno, ljefu / dftxt lgsfosf] sfo{;Dkfbgsf] jflif{s k|ult
k|ltj]bg tyf ;dLIffdf n}lËs ;dfgtf ;DaGwdf ePsf k|ultx¿
lgDgfg';f/ ;dfj]z ePdf
-s_ ! b]lv #=@ j'bf sf ;"rs tyf pk;"rsx¿df pNn]lvt -!_
;jfnx¿ ;Daf]wg ePsf] gePsf] ;dLIff ul/Pdf
-v_ n}lËs ;dfgtf ;'lglZrt ug{ ljlgof]lht ah]6 ;f]xL sfddf
vr{ eP gePsf] n]vfhf]vf ul/Pdf -!_
 ;dLIffaf6 cfPsf l;sfOx¿sf cfwf/df cfufdL jif{sf]
of]hgf÷ah]6 th'{df ul/Pdf -!_
 ;~rflnt sfo{qmdsf] n}lËs k/LIf0f (audit), k|efj (impact) -@_
d"Nof+sg ug]{ Aoj:yf ePdf
$=) dlxnfx¿sf] /f]huf/L / cfo cfh{g clej[l4 @)
$=! dlxnfx¿sf] nflu /f]huf/Lsf] cj;/sf] pknJwtf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/Ldf ;xeflutfsf]
;'lglZrttf -h:t} :j+o, pkef]Qmf ;ldlt jf 7]Ssfk6\6faf6 ul/g] ljsf;
lgdf{0f nufotsf sfo{df ;[lht cj;/df dlxnfx¿sf] nflu dfq
cf/If0f, k|fyldstf cflb_ lgDgfg';f/ ePdf
 pQd -## k|ltzt a9L_ *
 dWod -@) b]lv #@ k|ltzt;Dd_ ^
 ;fdfGo -% b]lv !( k|ltzt;Dd_ $
$=@ cfo cfh{gsf j}slNks cj;/ jf j[lQ ljsf;sf cj;/ ;[hgf x'g] ePdf &
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/L afx]s cfo cfh{gsf jf
j[lQ ljsf;sf cGo j}slNks cj;/x¿ ;[hgf x'g;Sg] cj:yf ePdf
-h:t} ljleGg k|fljlws tflnd sfo{qmdaf6 ;[hgf x'g] j[lQ ljsf; h:t}
d]l;g rfns 8«fOe/ s08S6/ ahf/ ljsf;sf nofotsf sf/0f ;[lht
j}slNks cj;/ cflb_
$=# ;dfg Hofnf b/
– pknAw /f]huf/Ldf dlxnf / k'?ifsf nflu ;dfg Hofnfsf] ;'lglZrttf %
ePdf -h:t} pk;"rs $=! cg';f/ ;[lht /f]huf/Ldf lbOg] kfl/>lds
cflb_
%=) dlxnfx¿sf] ;dosf] k|of]udf u'0ffTds ;'wf/ tyf sfo{af]emdf sdL !)
%=! sfo{ ;Dkfbgdf ;xhtf / ;dosf] art
– t'?Gt nfe x'g] tyf dlxnfsf] ;do art x'g] gofF k|ljlw, tf}/ tl/sfsf] $
k|of]usf] Aoj:yf ePdf
82
%=@ k/Dk/fut e"ldsf kl/jt{gsf nflu bL3{sfnLg kl/0ffdd'vL k|of; ePdf ^
– k/Dk/fut e"ldsf kl/jt{gsf nflu lgDg adf]lhdsf] k|of; ePdf
 ljleGg If]qdf k/Dk/fut?kdf ul/g] >d ljefhg eGbf leGg -@_
k|s[ltsf] sfo{df -d"No tyf :t/clej[l4 ;lxt_ dlxnfx¿sf] e"ldsfdf
?kfGt/0f x'g] Aoj:yf ePdf h:t} dlxnfnfO{{ k/Dk/fut?kdf
zf/Ll/s >d hGo sfd afx]s d]lzgsf] k|of]u x'g] If]qdf ;+nUgtf
j9fpb} n}hfg] .
 lgdf{0f;Fu ;DalGwt lj:yflkt tyf :yfgLo hgtfsf nflu ;fd'bflos -@_
ljsf; sfo{qmddf dlxnfx¿sf] cj}tlgs sfdsf] dxTj, 3/fo;L
sfddf dlxnfsf] ljz]if af]em af/] k|lzIf0f tyf k|rf/ ;fdu|Ldf
5nkmn ePdf
 o:tf 3/fo;L sfddf k'?ifsf] ;xeflutf clej[l4 u/L ;xsfo{sf] -@_
efjgfnfO{{ k|f]T;fxg ug]{] ;sf/fTds Aoj:yf ePdf
b|i6Jo M dfly ljleGg pk;"rsx?sf] nflu k/LIf0f ;"rLdf lgwf{/0f ul/Psf] k|ltztsf] lx;fj ubf{
bzdjndf cfPdf )=% eGbf sd ePdf tNnf] k"0f{cÍdf / )=% jf ;f]eGbf dfly cfPdf
dflyNnf] k"0f{cÍdf ug'{ kg]{5 . dfkb08sf nflu tf]lsPsf] Go"gtd cj:yf klg ljBdfg
gePsf] cj:yfdf sfo{qmdn] s'g} cÍ kfpg] 5}g .

83
 cg';"rL (
dlxnf, afnaflnsf tyf ;dfhsNof0f dGqfnosf nflu n}lËs pQ/bfoL ah]6
dfkgsf k|d'v ;"rs / pk;"rsx¿
qm=;+= k|d'v ;"rs / pk;"rsx¿ tyf k/LIf0f ;"rL cÍ ef/

!=) of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf @)

!=! of]hgf sfo{qmd tyf ah]6 th'{dfdf dlxnf ;xeflutf
– dGqfno tyf lhNnf:t/sf of]hgf, sfo{qmd tyf ah]6 th'{df a}7sx¿df
lgDg adf]lhd ePdf
 pQd -dGqfno÷ljefu :t/df ;x;lrj jf ;f]eGbf dflyNnf] txsf
dlxnf sd{rf/L ;fy} n}lËs ;Dks{ JolQmsf] ;+nUgtf ePdf / $
lhNnf:t/df eP ## k|ltzt jf ;f]eGbf Af9Lsf] ;+Vofdf ;]jf k|bfg ug{
cfj4 dlxnf sd{rf/L jf ljleGg p2]Zod"ns dlxnf ;d"xsf ;b:o,
cfdf ;d"x, cflb tyf cGo ;/f]sf/jfnf ;d"xsf dlxnfsf] k|ltlglwTj
ePdf_
 dWod -;x;lrj jf ;f]eGbf dflyNnf] txsf dlxnf sd{rf/L jf n}lËs
;Dks{ JolQmsf] ;+nUgtf / lhNnf:t/df eP @) b]lv #@ k|ltzt;Dd #
;]jf k|bfg ug{ cfj4 dlxnf sd{rf/L jf ljleGg pB]Zod"ns dlxnf
;d"xsf ;b:o, cfdf ;d"x, cflb tyf cGo ;/f]sf/jfnf ;d"xsf
dlxnfsf] k|ltlglwTj ePdf_
 ;fdfGo -lg0ff{os txsf jfx]ssf dlxnf sd{rf/Lsf] ;+nUgtf /x]sf] eP @
/ lhNnf:t/df eP % k|ltztb]lv !( k|ltzt;Dd ;]jf k|bfg ug{ cfj4
dlxnf sd{rf/L jf ljleGg p2]Zod"ns dlxnf ;d"xsf ;b:o, cfdf
;d"x, cflb tyf cGo ;/f]sf/jfnf ;d"xsf dlxnfsf] k|ltlglwTj ePdf_
!=@ sfof{Gjogdf dlxnf ;xeflutfsf] ;'lglZrttf !@
!=@=! sfo{qmd sfof{Gjogdf dlxnf ;xeflutfsf] Aoj:yf -kl/of]hgf tyf
lhNnf:t/_
– sfo{qmd sfof{Gjogdf sd{rf/L jf Joj:yfkg÷ ;dGjo ;ldltdf
lgDgfg';f/ dlxnfsf] ;+nUgtf x'g] Aoj:yf ePdf
 pQd -lg0ff{os kbdf ;d]t ## k|ltzt jf a9L_ %
 dWod -lg0ff{os kbdf ;d]t @) b]lv #@ k|ltzt;Dd_ $
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #

84
!=@=@ sfof{Gjogsf] -;/f]sf/ ÷pkef]Qmf ;ldlt nufot_ lg0ff{os tx nufotdf
dlxnfsf] Aoj:yf
– ljifout sfof{Gjogsf -;/f]sf/÷pkef]Qmf ;ldlt h:t} ;xsf/L ;ldlt,
tyf sfo{sf/L ;ldlt nufot_ lg0ff{os tx / kbsf kbflwsf/Lx¿
nufotdf dlxnf ;xeflutfsf] Joj:yf
 pQd -lg0ff{os tx / ;ldltdf ## k|ltzt jf a9L _ $
 dWod -lg0ff{os txdf ## k|ltzt eGbf sd t/ ;ldltdf ## #
k|ltzt jf Af9L _
 ;fdfGo -lg0ff{os tx / ;ldltdf !) k|ltztb]lv #@ k|ltzt;Dd_ @
!=@=# nlIft ;d"x÷cGo dlxnfsf] clgjfo{ pkl:ylt
– of]hgf Joj:yfkg tyf sfof{Gjog a}7sdf nlIft ju{sf dlxnf #
kbflwsf/Lx¿sf] clgjfo{ pkl:ylt x'g'kg]{ Aoj:yf ul/Psf] ePdf
-dlxnfd'vL afx]s cGo sfo{qmddf h:tf] ls afnaflnsf ;DaGwL
sfo{qmd, jfbL cfjf; ;DaGwL sfo{qmd_
!=#= cg'udgdf dlxnf ;xeflutfsf] Joj:yf
– cg'udg of]hgfdf dlxnf jf n}lËs ;Dks{ JolQm jf ;/f]sf/sf dlxnf $
k|ltlglwx¿ ;xeflutfsf] ;'lglZrttf
@=) dlxnfx¿sf] Ifdtf clej[l4 @)
@=! gLlt lg0f{o tyf sfof{Gjog txsf dlxnfx¿sf] Ifdtf clej[l4sf] Joj:yf ^
– ;d"x tyf ;ldltx¿df dlxnf kbflwsf/Lx¿sf] Ifdtf clej[l4sf] nflu
lgDg sfo{qmdsf] Aoj:yf ePdf
 sDtLdf Psk6s lg0f{o bIftf clej[l4 x'g] sfo{qmdsf] Aoj:yf -@_
 k'gtf{hsL sfo{qmdsf] Aoj:yf ePdf -@_
 sfo{qmddf ljz]if ju{sf dlxnfx¿nfO{{ nlIft ul/Pdf -@_
@=@ Ifdtf clej[l4 sfo{qmddf dlxnfsf] ;xeflutfsf] Aoj:yf
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; cflb sfo{qmddf lgDgfg';f/ dlxnf
;xefuL x'g] Aoj:yf ePdf
 pQd -## k|ltzt jf a9L_ &
 dWod -@) b]lv #@ k|ltzt;Dd_ %
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #
@=# n}lËs ;Dj]bgzLn ljifoj:t'÷kl/j]z &
– Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf; sfo{qmd cflbsf] ljifoj:t' n}lËs
;Dj]bgzLn ePdf
 n}lËs ;/f]sf/x¿nfO{{ ;d]l6Psf] ePdf -$_
 kl/j]z hGo÷ljz]if n}lËs ;Dj]bgzLn k|:t'lts/0fsf] k|fjwfg -#_
#=) sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf ;'lglZrttf -cGo #)
nlIft ju{sf sfo{qmddf ;d]t_
#=! dlxnfx¿nfO{{ nfesf] -nfeflGjt dlxnfsf]_ ;'lglZrttf
– of]hgf tyf sfo{qmdaf6 tTsflng nfe kfpg] dlxnfsf] cg'kft
85
 lgDgfg';f/ ePdf
 pQd -%) k|ltzt jf a9L_ *
 dWod -#) b]lv $( k|ltzt;Dd_ ^
 ;fdfGo -% b]lv @( k|ltzt;Dd_ $
#=@ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËs cGt/, -gaps_ dlxnfsf
ljz]if cfjZostf / cj/f]wx¿sf] klxrfg tyf ;Daf]wg
– dGqfno / dftxt lgsfosf] sfo{ ;Dkfbgdfdf /x]sf n}lËs cGt/
-gaps_ dlxnfsf ljz]if /0fgLlts cfjZostf / cj/f]wx¿sf]
-cfly{s ;|f]tdf sd kx'FrÙ sd z}lIfs:t/ h:t} dlxnfnfO{{ ;dfg
clwsf/df /x]sf]] lje]b, lx+;fsf] l:ylt cflbsf] ;f]sf] sf/0fx¿ cflb
;DaGwL r]tgfsf] sdL cflb / lxF88'ndf jGb]hsf] h:t} cfˆgf]]
clwsf/sf] nflu ;DaGwLt kIf;Dd cfjthfjtdf /x]sf cj/f]w_
klxrfg ug]{ / ;f] ;dfwfg ug]{ sfo{qmd ePdf
 pQd -dfly klxrfg ul/Psf tLgj6} cj/f]w ;Daf]wg x'g] ePdf_ ^
 dWod -dfly klxrfg ul/Psf s'g} b'O{j6f cj/f]w ;Daf]wg x'g] ePdf_ $
 ;fdfGo -dfly klxrfg ul/Psf s'g} Pp6f cj/f]w ;Daf]wg x'g] ePdf_ @
#=# nlIft÷cGo dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËsd}qL &
sfo{fGjog ;+oGq tyf jftfj/0f
– gLltut, ;+/rgfut tyf sfo{jftfj/0fnfO{ n}lËsd}qL agfpg lgDg
Aoj:yf ePdf
 P]g, lgod, ljlgod, sfo{ljlw,lgb]{lzsf cflbnfO{{ n}lËsd}qL agfpg- -#_
;dfgtf k|j4{g ug{ / lje]bsf/L k|fjwfg x6fpg_ tyf sfo{:ynnfO{{
dlxnf lx+;fd'Qm agfpg -cfrf/ ;+lxtf, ph'/L ;'gjfO Joj:yf_ kxn
ug]{ Aoj:yf pNn]v ePsf]
 dlxnfsf ljz]if cfjZostfnfO{{ ;Daf]wg ug]{ ef}lts ;'ljwfsf] -@_
Aoj:yf ePsf] eP -leGg zf}rfno, aRrfnfO{{ :tgkfg u/fpg] :yfg,
dlxnfd}qL sfof{no n]—cfp6 cflb_
 sd{rf/Lx¿nfO{{ n}lËs pQ/bfoL ;]jf k|jfx;DaGwL lqmofsnfk -n}lËs -@_
;dfgtf k|a4{g ug]{ sfo{qmdx¿af/] hfgsf/Ld"ns ;"rgf k|jfxsf]
Joj:yf, gful/sa8fkq, e|d0f, cled"lvs/0f tflnd cflb Joj:yf_sf]
Aoj:yf ePdf
#=$ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu ah]6sf] ;'lglZrttf @
 n}lËs ;dfgtf tyf ;dtf k|a4{gsf nflu klxrfg ePsf sfo{qmdsf -!_
nflu kof{Kt /sd ljlgof]hg ul/Psf]
 n}lËs ;dfgtf tyf ;dtf k|aw{s sfo{qmdsf nflu ljlgof]hg ul/Psf] -!_
/sd ;f]xL sfddf vr{ x'g] ;'lglZrttf ePdf
#=% n}lËs vl08s[t nfesf] ;'lglZrttf sf nflu n}lËs cg'udg, k/LIf0f &
tyf k|efj d"Nof+sgsf] Aoj:yf
– cfof]hgf÷sfo{qmdsf] ;a} txdf lgDgfg';f/ n}lËs vl08s[t ;"rgf /
86
 tYofÍsf] clen]vg /fVg] tyf k|efj d"Nof+sgsf] nflu lgDg adf]lhdsf]
Aoj:yf ePdf
 k|ltkmndf dlxnf÷k'?ifsf] leGgfleGg} ljj/0f cfpg] u/L -@_
cfof]hgf÷sfo{qmdsf] clen]v /fv]]df
 dGqfno, ljefu / dftxt lgsfosf] sfo{;Dkfbgsf] jflif{s k|ult
k|ltj]bg tyf ;dLIffdf n}lËs ;dfgtf ;DaGwdf ePsf k|ultx¿
lgDgfg';f/ ;dfj]z ePdf
-s_ ! b]lv #=@ a'bf sf ;"rs tyf pk;"rsx¿df pNn]lvt -!_
;jfnx¿ ;Daf]wg ePsf] gePsf] ;dLIff ul/Pdf
-v_ n}lËs ;dfgtf ;'lglZrt ug{ ljlgof]lht ah]6 ;f]xL sfddf -!_
vr{ eP gePsf] n]vfhf]vf ul/Pdf
 ;dLIffaf6 cfPsf l;sfOx¿sf cfwf/df cfufdL jif{sf] -!_
of]hgf÷ah]6 th'{df ul/Pdf
 ;~rflnt sfo{qmdsf] n}lËs k/LIf0f -audit_, k|efj (impact) -@_
d"Nof+sg ug]{ Aoj:yf ePdf
$=) dlxnfx¿sf] /f]huf/L / cfo cfh{g clej[l4 @)
$=! dlxnfx¿sf] nflu /f]huf/Lsf] cj;/sf] pknAwtf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/Ldf ;xeflutfsf]
;'lglZrttf -h:t} dlxnf, afnaflnsf jf h]i7gful/ssf] ;+/If0f nufot
sfo{df ;[lht cj;/df dlxnfx¿sf] nflu dfq cf/If0f, k|fyldstf cflb_
lgDgfg';f/ ePdf
 pQd -## k|ltzt a9L_ *
 dWod -@) b]lv #@ k|ltzt;Dd_ ^
 ;fdfGo -% b]lv !( k|ltzt;Dd_ $
$=@ cfo cfh{gsf j}slNks cj;/ jf j[lQ ljsf;sf cj;/ ;[hgf x'g] ePdf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/L afx]s cfo cfh{gsf jf
j[lQ ljsf;sf cGo j}slNks cj;/x¿ ;[hgf x'g;Sg] cj:yf ePdf &
-h:t} ljleGg k|fljlws tyf ;Lk ljsf;;DaGwL sfo{qmdaf6 ;[hgf x'g]
j[lQ ljsf; / ahf/ ljsf; nofotsf sf/0f ;[lht j}slNks cj;/,
;/sf/L hflu/df dlxnf k|j]zsf nflu ljz]if sfo{qmd cflb_
$=# ;dfg Hofnf b/
– pknAw /f]huf/Ldf dlxnf / k'?ifsf nflu ;dfg Hofnfsf] ;'lglZrttf %
ePdf -h:t} pk;"rs $=! cg';f/ ;[lht /f]huf/Ldf lbOg] kfl/>lds
cflb_
%=) dlxnfx¿sf] ;dosf] k|of]udf u'0ffTds ;'wf/ tyf sfo{af]emdf sdL !)
%=! sfo{ ;Dkfbgdf ;xhtf / ;dosf] art
– t'?Gt nfe x'g] tyf dlxnfsf] ;do art x'g] gofF k|ljlw, tf}/ tl/sfsf] $
k|of]usf] k|a4{g ePdf
%=@ k/Dk/fut e"ldsf kl/jt{gsf nflu bL3{sfnLg kl/0ffdd'vL k|of; ePdf ^
– k/Dk/fut e"ldsf kl/jt{gsf nflu lgDg adf]lhdsf] k|of; ePdf
87
  ljleGg If]qdf k/Dk/fut?kdf ul/g] >d ljefhgeGbf leGg
k|s[ltsf] sfo{df -d"No tyf :t/clej[l4 ;lxt_ dlxnfx¿sf]
e"ldsfdf ?kfGt/0f u/fpg] sfo{qmd ePdf -@_
 dlxnfx¿sf] cj}tlgs sfdsf] dxTj, 3/fo;L sfddf dlxnfsf]
ljz]if af]emaf/] k|lzIf0f tyf k|rf/ ;fdu|Ldf 5nkmn ePdf
 o:tf 3/fo;L sfddf k'?ifsf] ;xeflutf clej[l4 u/L ;xsfo{sf] -@_
efjgfnfO{{ k|f]T;fxg ug]{] ;sf/fTds Aoj:yf ePdf
-@_
b|i6Jo M dfly ljleGg pk;"rsx?sf] nflu k/LIf0f ;"rLdf lgwf{/0f ul/Psf] k|ltztsf] lx;fj ubf{
bzdjndf cfPdf )=% eGbf sd ePdf tNnf] k"0f{cÍdf / )=% jf ;f]eGbf dfly cfPdf
dflyNnf] k"0f{cÍdf ug'{ kg]{5 . dfkb08sf nflu tf]lsPsf] Go"gtd cj:yf klg ljBdfg
gePsf] cj:yfdf sfo{qmdn] s'g} cÍ kfpg] 5}g .

88
 cg';"rL !)
lzIff dGqfnosf nflu n}lËs pQ/bfoL ah]6 dfkgsf k|d'v ;"rs / pk;"rsx¿
qm=;+= k|d'v ;"rs / pk;"rsx¿ tyf k/LIf0f ;"rL cÍ ef/
!=) of]hgf th'{df tyf sfof{Gjogdf dlxnf ;xeflutf @)
!=! of]hgf sfo{qmd tyf ah]6 th'{dfdf dlxnf ;xeflutf
– dGqfno tyf lhNnf:t/sf of]hgf, sfo{qmd tyf ah]6 th'{df a}7sx¿df
lgDg adf]lhd ePdf
 pQd -dGqfno÷ljefu :t/df ;x;lrj jf ;f]eGbf dflyNnf] txsf
dlxnf sd{rf/L ;fy} n}lËs ;Dks{ JolQmsf] ;+nUgtf ePdf / $
lhNnf:t/df eP ## k|ltzt jf ;f]eGbf a9Lsf] ;+Vofdf ;]jf k|bfg
ug{ cfj4 dlxnf sd{rf/L jf ljBfno Joj:yfkg ;ldlt,
cleefjs, lzIfs cflb tyf cGo ;/f]sf/jfnf ;d"xsf dlxnfsf]
k|ltlglwTj ePdf_
 dWod -;x;lrj jf ;f]eGbf dflyNnf] txsf dlxnf sd{rf/L jf
n}lËs ;Dks{ JolQmsf] ;+nUgtf / lhNnf:t/df eP @) b]lv #@ #
k|ltzt;Dd ;]jf k|bfg ug{ cfj4 dlxnf sd{rf/L jf ljBfno
Joj:yfkg ;ldlt, cleefjs, lzIfs cflb tyf cGo ;/f]sf/jfnf
;d"xsf dlxnfsf] k|ltlglwTj ePdf_
 ;fdfGo -lg0ff{os txsf jfx]ssf dlxnf sd{rf/Lsf] ;+nUgtf /x]sf] @
eP / lhNnf:t/df eP % k|ltztb]lv !( k|ltzt;Dd ;]jf k|bfg
ug{ cfj4 dlxnf sd{rf/L jf ljBfno Joj:yfkg ;ldlt,
cleefjs, lzIfs cflb tyf cGo ;/f]sf/jfnf ;d"xsf dlxnfsf]
k|ltlglwTj ePdf_
!=@ sfof{Gjogdf dlxnf ;xeflutfsf] ;'lglZrttf !@
!=@=! sfo{qmd sfof{Gjogdf dlxnf ;xeflutfsf] Aoj:yf -kl/of]hgf tyf
lhNnf:t/_
– sfo{qmd sfof{Gjogdf sd{rf/L jf Joj:yfkg÷ ;dGjo ;ldltdf
lgDgfg';f/ dlxnfsf] ;+nUgtf x'g] Aoj:yf ePdf
 pQd -lg0ff{os kbdf ;d]t ## k|ltzt jf a9L_ %
 dWod -lg0ff{os kbdf ;d]t @) b]lv #@ k|ltzt;Dd_ $
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #

89
 !=@=@ sfof{Gjogsf] -;/f]sf/÷pkef]Qmf ;ldlt nufot_ lg0ff{os tx nufotdf
dlxnfsf] Aoj:yf
– ljifout sfof{Gjogsf -;/f]sf/÷pkef]Qmf ;ldlt h:t} ;DalGwt ljBfno
Joj:yfkg ;ldlt, cleefjs lzIfs ;++3, ;+u7g tyf lzIfssf] k];fut
;+:yf cflb tyf sfo{sf/L ;ldlt nufot_ lg0ff{os tx / kbsf
kbflwsf/Lx¿ nufotdf dlxnf ;xeflutfsf] Joj:yf
 pQd -lg0ff{os tx / ;ldltdf ## k|ltzt jf a9L _ $
 dWod -lg0ff{os txdf ## k|ltzteGbf t/ ;ldltdf ## k|ltzt jf #
a9L _
 ;fdfGo -lg0ff{os tx / ;ldltdf !) k|ltztb]lv #@ k|ltzt ;Dd_ @
!=@=# dlxnfsf] clgjfo{ pkl:ylt
– of]hgf Joj:yfkg tyf sfof{Gjog a}7sdf dlxnf kbflwsf/Lx¿sf] #
clgjfo{ pkl:ylt x'gk' g]{ Aoj:yf ul/Psf] ePdf
!=#= cg'udgdf dlxnf ;xeflutfsf] Aoj:yf
– cg'udg of]hgfdf dlxnf jf n}lËs ;Dks{ JolQm jf ;/f]sf/sf dlxnf $
k|ltlglwx¿ ;xeflutfsf] ;'lglZrttf
@=) dlxnfx¿sf] Ifdtf clej[l4 @)
@=! gLlt lg0f{o tyf sfof{Gjog txsf dlxnfx¿sf] Ifdtf clej[l4sf] Aoj:yf
– ;d"x tyf ;ldltx¿df dlxnf kbflwsf/Lx¿sf] Ifdtf clej[l4sf] nflu ^
lgDg sfo{qmdsf] Aoj:yf ePdf
 sDtLdf Psk6s lg0f{o bIftf clej[l4 x'g] sfo{qmdsf] Aoj:yf -@_
 k'gtf{hsL sfo{qmdsf] Aoj:yf ePdf -@_
 sfo{qmddf ljz]if ju{sf dlxnfx¿nfO{{ nlIft ul/Pdf -@_
@=@ Ifdtf clej[l4 sfo{qmddf dlxnfsf] ;xeflutfsf] Aoj:yf
– kf7\oqmd tyf kf7\ok':ts ljsf;, tflnd lgb]{lzsf ljsf;, Uff]i7L, tflnd,
;r]tgf, ;Lk ljsf; cflb sfo{qmddf lgDgfg';f/ dlxnf ;xefuL x'g]
Aoj:yf ePdf
 pQd -## k|ltzt jf a9L_ &
 dWod -@) b]lv #@ k|ltzt;Dd_ %
 ;fdfGo -% b]lv !( k|ltzt;Dd_ #
@=# n}lËs ;Dj]bgzLn ljifoj:t' ÷kl/j]z &
– kf7\ok':ts tyf tflnd lgb]{lzsf, Uff]i7L, tflnd, ;r]tgf, ;Lk ljsf;
sfo{qmd cflbsf] ljifoj:t' n}lËs ;Dj]bgzLn ePdf
 n}lËs ;/f]sf/x¿nfO{{ ;d]l6Psf] ePdf -$_
 kl/j]z hGo÷ljz]if n}lËs ;Dj]bgzLn k|:t'lts/0fsf] k|fjwfg -#_
#=) sfo{qmddf dlxnfx¿sf] nflu nfe tyf lgoGq0fdf ;'lglZrttf -cGo #)
nlIft ju{sf sfo{qmddf ;d]t_

90
#=! dlxnfx¿nfO{{ nfesf] -nfeflGjt dlxnfsf]_ ;'lglZrttf
– of]hgf tyf sfo{qmdaf6 tTsflng nfe kfpg] dlxnfsf] cg'kft
lgDgfg';f/ ePdf
 pQd -%) k|ltzt jf a9L *
 dWod -#) b]lv $( k|ltzt;Dd_ ^
 ;fdfGo -% b]lv @( k|ltzt;Dd_ $
#=@ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËs cGt/, -gaps_ dlxnfsf
ljz]if cfjZostf / cj/f]wx¿sf] klxrfg tyf ;Daf]wg
– dGqfno / dftxt lgsfosf] sfo{ ;Dkfbgdfdf /x]sf n}lËs cGt/
(gaps)_ dlxnfsf ljz]if /0fgLlts cfjZostf / cj/f]wx¿sf]
-cfly{s–3/fo;L ;|ff]tdf sd kx'Fr h:t} aflnsnfO{{ lzIff cfh{gdf
/x]sf] cfly{s cj/f]w tyf 3/fo;L sfdsf] af]em cflb, afns÷ aflnsf
aLr ljBfno egf{ cg'kft, ljBfno 5f]8g] / sIff plt0f{ ug]{ cg'kft
cflbÙ sd z}lIfs:t/ h:t} 5f]/LnfO{ ljBfno k7fpg' k5{ eGg] r]tgfsf]
cefj / lx+88'ndf jGb]h h:t} lzIff cfh{g ug{ hfg cfjthfjtdf
/x]sf] cj/f]w, 3/ ePsf] :yfgeGbf aflx/ uP/ k9\g kfpg] cj;/sf]
sdL_ klxrfg ug]{ / ;f] ;dfwfg ug]{ sfo{qmd ePdf
 pQd -dfly klxrfg ul/Psf tLgj6} cj/f]w ;Daf]wg x'g] ePdf_ ^
 dWod -dfly klxrfg ul/Psf s'g} b'O{j6f cj/f]w ;Daf]wg x'g] $
ePdf_
 ;fdfGo -dfly klxrfg ul/Psf s'g} Ps cj/f]w ;Daf]wg x'g] @
ePdf_
#=# dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu n}lËsd}qL sfo{fGjog ;+oGq &
tyf jftfj/0f
– gLltut, ;+/rgfut tyf sfo{jftfj/0fnfO{ n}lËsd}qL agfpg lgDg
Aoj:yf ePdf
 P]g, lgod, ljlgod, sfo{ljlw,lgb]{lzsf cflbnfO{{ n}lËsd}qL agfpg -#_
-;dfgtf k|j4{g ug{ / lje]bsf/L k|fjwfg x6fpg_ tyf
sfo{:ynnfO{{ dlxnf lx+;fd'Qm agfpg -cfrf/ ;+lxtf, ph'/L
;'gjfO Joj:yf, aflnsf d}qL ljBfno_ kxn ug]{ Aoj:yf pNn]v
ePsf]
 dlxnfsf ljz]if cfjZostfnfO{{ ;Daf]wg ug]{ ef}lts ;'ljwfsf] -@_
Aoj:yf ePsf] eP -leGg zf}rfno, aRrfnfO{{ :tgkfg u/fpg]
:yfg cflb dlxnfd}qL sfof{no n]—cfp6 cflb_
 sd{rf/Lx¿nfO{{ n}lËs pQ/bfoL ;]jf k|jfx ;DaGwL lqmofsnfk -@_
-n}lËs ;dfgtf k|a4{g ug]{ sfo{qmdx¿af/] hfgsf/Ld"ns ;"rgf
k|jfxsf] Joj:yf, gful/sa8fkq, e|d0f, cled"lvs/0f tflnd cflb
Joj:yf_sf] Aoj:yf ePdf

91
#=$ dlxnfx¿nfO{{ nfesf] ;'lglZrttfsf nflu ah]6sf] ;'lglZrttf @
 n}lËs ;dfgtf tyf ;dtf k|a4{gsf nflu klxrfg ePsf sfo{qmdsf -!_
nflu kof{Kt /sd ljlgof]hg ul/Psf]
 n}lËs ;dfgtf tyf ;dtf k|aw{s sfo{qmdsf nflu ljlgof]hg ul/Psf] -!_
/sd ;f]xL sfddf vr{ x'g] ;'lglZrttf ePdf
#=% n}lËs vl08s[t nfesf] ;'lglZrttf sf nflu n}lËs cg'udg, k/LIf0f &
tyf k|efj d"Nof+sgsf] Aoj:yf
– cfof]hgf÷ sfo{qmdsf] ;a} txdf lgDgfg';f/ n}lËs vl08s[t ;"rgf /
tYofssf] clen]vg /fVg] tyf k|efj d"Nof+sgsf] nflu lgDg adf]lhdsf]
Aoj:yf ePdf
 k|ltkmndf dlxnf÷k'?ifsf] leGgfleGg} ljj/0f cfpg] u/L -@_
cfof]hgf÷ sfo{qmdsf] clen]v /fv]]df
 dGqfno, ljefu / dftxt lgsfosf] sfo{;Dkfbgsf] jflif{s k|ult
k|ltj]bg tyf ;dLIffdf n}lËs ;dfgtf ;DaGwdf ePsf k|ultx¿
lgDgfg';f/ ;dfj]z ePdf
-s_ ! b]lv #=@ j'bf sf ;"rs tyf pk;"rsx¿df pNn]lvt
;jfnx¿ ;Daf]wg ePsf] gePsf] ;dLIff ul/Pdf
-!_
-v_ n}lËs ;dfgtf ;'lglZrt ug{ ljlgof]lht ah]6 ;f]xL sfddf
vr{ eP gePsf] n]vfhf]vf ul/Pdf -!_
 ;dLIffaf6 cfPsf l;sfOx¿sf cfwf/df cfufdL jif{sf]
of]hgf÷ah]6 th'{df ul/Pdf -!_
 ;~rflnt sfo{qmdsf] n}lËs k/LIf0f -audit_, k|efj (impact) -@_
d"Nof+sg ug]{ Aoj:yf ePdf
$=) dlxnfx¿sf] /f]huf/L / cfo cfh{g clej[l4 @)
$=! dlxnfx¿sf] nflu /f]huf/Lsf] cj;/sf] pknJwtf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/Ldf ;xeflutfsf]
;'lglZrttf -h:t} ljleGg z}lIfs ejg lgdf{0f, lzIfs, cGo sd{rf/L
cflbsf nflu ;[lht cj;/df dlxnfx¿sf] nflu cf/If0f, k|fyldstf
cflb_ lgDgfg';f/ ePdf
 pQd -## k|ltzt a9L_ *
 dWod -@) b]lv #@ k|ltzt;Dd_ ^
 ;fdfGo -% b]lv !( k|ltzt;Dd_ $
$=@ cfo cfh{gsf j}slNks cj;/ jf j[lQ ljsf;sf cj;/ ;[hgf x'g] ePdf
– ;~rflnt sfo{qmdaf6 tTsfn ;[lht /f]huf/L afx]s cfo cfh{gsf jf &
j[lQ ljsf;sf cGo a}slNks cj;/x¿ ;[hgf x'g;Sg] cj:yf ePdf
-h:t} ljleGg k|fljlws tyf ;Lk ljsf; ;DaGwL sfo{qmdaf6 ;[hgf x'g]
j[lQ ljsf; / ahf/ ljsf;sf nofotsf sf/0f ;[lht j}slNks cj;/
cflb_

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 $=# ;dfg Hofnf b/ %
– pknJw /f]huf/Ldf dlxnf / k'?ifsf nflu ;dfg Hofnfsf] ;'lglZrttf
ePdf -h:t} pk;"rs $=! cg';f/ ;[lht /f]huf/Ldf lbOg] kfl/>lds
cflb_
%=) dlxnfx¿sf] ;dosf] k|of]udf u'0ffTds ;'wf/ tyf sfo{af]emdf sdL !)
%=! sfo{ ;Dkfbgdf ;xhtf / ;dosf] art
– t'?Gt nfe x'g] tyf dlxnfsf] ;do art x'g] gofF k|ljlw, tf}/ tl/sfsf] $
k|of]usf] Aoj:yf ePdf -h:t} b'/ lzIff, ljBfnoaf6 jlGrt 5fqfx¿sf]
nflu lzIff Joj:yf, b'O{ r/0fdf k9fpg] Joj:yf, r/g ePsf] :yndf
cgf}krfl/s lzIff cflb_
%=@ k/Dk/fut e"ldsf kl/jt{gsf nflu bL3{sfnLg kl/0ffdd'vL k|of; ePdf ^
– k/Dk/fut e"ldsf kl/jt{gsf nflu lgDg adf]lhdsf] k|of; ePdf
 ljleGg If]qdf k/Dk/fut?kdf ul/g] >d ljefhg eGbf leGg
k|s[ltsf] sfo{df -d"No tyf :t/clej[l4 ;lxt_ dlxnfx¿sf] -@_
e"ldsfdf ?kfGt/0f x'g] Aoj:yf ePdf -h:t}M k|wfgfWofks,
ljZjljBfnosf k|fWofks cflb_
 dlxnfx¿sf] cj}tlgs sfdsf] dxTj, 3/fo;L sfddf dlxnfsf] -@_
ljz]if af]emaf/] k|lzIf0f tyf k|rf/ ;fdu|Ldf 5nkmn ePdf h:t}
k|lzIf0f tyf k|rf/ ;fdu|Ldf 3/fo;L sfddf dlxnfsf] ljz]if af]em
af/] 5nkmn, lzIff;DaGwL krf{ kDKn]6df dlxnf / k'?ifsf] ;dfg
;xeflutf emNsg] lrq k|bz{g ul/Pdf
 o:tf 3/fo;L sfddf k'?ifsf] ;xeflutf clej[l4 u/L ;xsfo{sf] -@_
efjgfnfO{{ k|f]T;fxg ug]{] ;sf/fTds Aoj:yf ePdf
b|i6Jo M dfly ljleGg pk;"rsx?sf] nflu k/LIf0f ;"rLdf lgwf{/0f ul/Psf] k|ltztsf] lx;fj ubf{
bzdjndf cfPdf )=% eGbf sd ePdf tNnf] k"0f{cÍdf / )=% jf ;f]eGbf dfly cfPdf
dflyNnf] k"0f{cÍdf ug'{ kg]{5 . dfkb08sf nflu tf]lsPsf] Go"gtd cj:yf klg ljBdfg
gePsf] cj:yfdf sfo{qmdn] s'g} cÍ kfpg] 5}g .

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