<p> cg';"rL– $</p><p>-;+:yfsf] gfd_ >L ======åf/f g]kfn art tyf C0f s]Gb|Lo ;xsf/L ;+3 lnld6]8 ;dIf k]z ul/Psf]</p><p>C0f dfu kmf/d</p><p>>L g]kfn art tyf C0f s]Gb|Lo ;xsf/L ;+3 ln======sfof{no ======. ljifo M C0f dfu kmf/d k]z u/]sf] . dxf]bo, o; ;+:yfsf] ;~rfns ;ldltsf] a}7s g+======ldlt @) . . af6 kfl/t lg0f{o cg';f/ tkl;nsf sfuhftx? ; +nUg /fvL o;} ;+:yfsf ;b:o÷;d"xnfO{ b]xfo jdf]lhdsf sfo{qmd ;+rfng ug{/;+:yf cfkm}n] sfo{qmd ;+rfng ug{ ?======-cIf/]lk ======_ dfq C0f cfjZos ePsf]n] C0f dfu kq k]z u/]sf 5f}+ . pNn]lvt /sd :jLs[t u/L ;+:yfnfO{ hfgsf/L lbg' x'g cg'/f]w ub{5f}+ . v08– -s_ ;+:yf ;DaGwL ljj/0f qm=; ljj/0f += 1. ;+:yfsf] gfd ======2. 7]ufgf uf=kf=÷g=kf=M ======jf8{======lhNnf======3. k|sf/ - lrGx lbg]_ ;xsf/L ;+:yf � lhNnf ;+3 � 4. ;+:yfsf] cWoIfsf] gfd ======kmf]g ======g+=M======5. ;+:yfsf] Joj:yfkssf] gfd ======kmf]g ======g+=M======6. ;+:yfsf] kmf]g ;Dks{ g+======O{d]nM ======7. btf{ ePsf] ldlt======btf{ g+======8. btf{ ug]{ sfof{no ======9. :jLs[t sfo{If]q ======10. s'n ;b:o ;+Vof dlxnf ======k'?if ======hDdf ======11. nufgLdf /xL /x]sf] ;fjfF /sd ======12. efvf gf3]sf] ;fjfF /sd ======k|ltzt ======Jofh /sd ======13. C0f c;'nL b/ cf=j=@)===÷@)===df ======cf=j=@)===÷@)===df ======Ü =Ü 14. ;b:ox?af6 ;+slnt s'n art ======z]o/ k"FhL ======15. ;+:yfut k"FhL cljtl/t gfkmf ======;fwf/0f hu]8f sf]if ======16. hf]lvd sf]if Joj:yf ======17. gf]S;fgdf ePsf] eP ut cfjsf] gf]S;fg ======s'n gf]S;fg ======18. hDdf ltg{ afFsL C0f ======ltg{ afFsL Jofh ======-s_ art ;+sng ug{ ;Sg] � ljlgod÷ljwfgdf lgDg s'/f pNn]v -v_ cfod"ns Joj;fo ;~rfng ug{ C0f k|bfg ug]{ � 19. 5÷5}g -u_ cGo lgsfoaf6 C0f k|fKt ug{ ;Sg] � 22. gLlt –5÷5}g !=C0f ;DaGwL � @=art ;DaGwL #=cfly{s÷k|zf;lgs � � 23. ;+3;Fu cfjZos ;Demf}tf ug{ clVtof/L gfd kfPsf] JolQmsf] ======kb======v08–-v_ != dfu ul/Psf] C0fsf] ljj/0f Q C0f lat/0f ul/g] m C0fsf] k|of]hg nufgL ul/g] /sd ? lwtf]÷;'/If0fsf] ljj/0f ;b:o ;+Vof ;+ = ! @ hDdf @= ;+3af6 C0f l:js[t ePdf ;+:yfn] e'QmfgL n}hfg] ;do tflnsfsf] k|:tfj qm C0f :jLs[t eP kl5 b'a} kIfn] qm = C0f e'QmfgL n}hfg] d~h'/ u/]sf] e'QmfgL n}hfg] ; = ; +;f]lwt ldlt ;+= += ldlt /sd ldlt /sd ! ! @ @ # # hDdf hDdf</p><p>#= ;+nUg sfuhftx?</p><p>1. lgDg s'/fx? k|i6 x'g] u/L ;+:yfsf] ;~rfns ;ldltn] ldlt ======df u/]sf] lg0f{osf] k|ltlnkL – 1.1. o; >L======;xsf/L ;+:yf ln= n] ======sfdsf] nflu ======;do leqdf nufgL ug]{ u/L >L g]kfn art tyf C0f s]Gb|Lo ;xsf/L ;+3 ln=;Fu C0f ?======dfu ug{ ul/Psf] lg0f{o, 1.2. >L g]kfn art tyf C0f s]Gb|Lo ;xsf/L ;+3 ln=;Fu C0f sf/f]af/ ug{ / ;f] ;Fu ;DalGwt td;'s÷lnvt / ;Demf}tfdf b:tvt ug{ tyf cfjZos cGo sfo{x? ug{sf] nflu ;+:yfsf] tkm{af6 o; ;+:yfsf ======>L ======nfO{ k|ltlglw tf]sL lghnfO{ clwsf/ k|Tofof]hg ul/Psf] lg0f{o, 1.3. >L g]kfn art tyf C0f s]Gb|Lo ;xsf/L ;+3 ln=af6 lnPsf] C0f ;+3n] tf]s]sf] ;t{ ;'ljwf cg';f/ e'QmfgL ug{ JolQmut tyf ;fd"lxs ?kdf ;d]t ;~rfns ;ldlt lhDd]jf/ /x]sf] k|ltj4tf ;lxtsf] lg0f{o, 1.4. >L g]kfn art tyf C0f s]Gb|Lo ;xsf/L ;+3 ln= sf] gLlt, lgod, gLlt, ;'emfj / lgb] {zgsf] kfngf ug{ d~h'/ u/]sf] lg0f{o . 2. g]kfn art tyf C0f s]Gb|Lo ;xsf/L ;+3sf] ;t{ / ;'ljwf dfGg] u/L pQm ;+3;Fu C0f sf/f]af/ ug{ cfjZos ;Dk"0f{ clwsf/ ;+:yfsf] ;~rfns ;ldltnfO{ lbg] egL ;+:yfsf] ;fwf/0f ;efn] ldlt ======df u/]sf] lg0f{osf] k|ltlnlk . -klxnf] k6s k|bfg x'g] C0fsf] nflu tTsfn ;fwf/0f;ef a:g ;Dej gePdf To; kl5 x'g] ;fwf/0f ;efaf6 cg'df]bg ug] { u/L ;~rfns ;ldltn] ldlt ======df u/]sf] lg0f{o_ 3. ======sfof{nodf ldlt======df btf{ g+======df ;+:yf btf{ ePsf] k|df0fkqsf] k|ltlnkL 4. b]xfosf s'/fx? pNn]v ePsf] o; >L======;xsf/L ;+:yfsf] ljlgod–======sf] k|ltlnlk -klxnf] k6sdfq / ;+;f]wg ePdf x/]s ; +;f]wg kZrft_M– -s_ art ;+sng ug{ ;Sg] s'/f ljlgodsf] bkmf ======df 5 . -v_ cfod"ns Joj;fo ;~rfng ug{ cfkm\gf ;b:onfO{ C0f k|bfg ug{ ;lsg] s'/f ljlgodsf] bkmf======df 5 . -u_ o; ;+:yfn] ;+3 jf cGo lgsfoaf6 C0f k|fKt ug{ ;Sg] s'/f ljlgodsf] bkmf ===== df 5 . olb dfly plNnvt s'/fx? pNn]v gePsf] eP :ki6 n]Vg]======5. ;+:yfn] nlIft ;d"xdf n3'ljQ ;]jf k|bfg ug]{ u/L to u/]sf] art tyf C0f nufgL ;DaGwL gLlt lgodx?sf] k|ltlnlk ;+nUg 5÷5}g < 5}g eg] lsg ======, 6. cf=j======/ cf=j======sf] b'O{ cfly{s aif{sf] ;+:yfsf] n]vf k/LIf0f k|ltj]bgsf] k|ltlnlk ;+nUg 5÷5}g . 7. ;+:yfsf ;~rfns tyf Joj:yfkssf] cg';"rL–@ cg';f/sf] JolQmut ljj/0f–afof]8f6f yfg======;+nUg 5 . olb Joj:yfks jf s'g} kbflwsf/Lx?sf] 5'6]sf] ePdf s;sf] / lsg 5'6]sf] xf] pNn]v ug]{ . 8. ;+:yfsf ;~rfns tyf Joj:yfkssf] gful/stfsf] k|df0f kqsf] ;DalGwt ;+:yfsf cWoIfn] k| dfl0ft u/L ;+:yfsf] 5fk nufPsf] k|ltlnlk yfg ======;+nUg 5 . olb Joj:yfks jf s'g} kbflwsf/Lx?sf] 5'6]sf] ePdf s;sf] / lsg 5'6]sf] xf] pNn]v ug]{ . 9. ;+:yfsf] tLg aifL{o Jofj;flos of]hgf ;+nUg 5÷ 5}g . olb 5}g eg] sf/0f pNn]v ug]{ . 10. ;+:yfsf] cl3Nnf] dlxgf -ldlt ======;Dd_ sf] ljQLo ljj/0f -k"FhL sf]if, jrt ljj/0f, C0fsf] cj:yf / alu{s/0f tyf gfkmf gf]Szfgsf] cj:yf cflb ;d]t v'Ng] u/L_ ;+nUg 5÷5}g . 11. ;+:yfsf] 3/ hUuf eP hUufwgL k|df0fk"hf{sf] k|ltlnkL ;+nUg 5÷5}g . lt/f] lt/]sf] /l;bsf] k|ltlnkL ;+nUg 5÷5}g . cGo ;DklQsf] xsdf :jfldTjsf] k|dfl0ft k|ltlnkL ; +nUg 5÷5}g . 12. ;+:yfn] cGo a}+s tyf ljQLo ;+:yfx?;Fu sf/f]af/ u/]sf] 5÷5}g . u/]sf] eP ;f]sf] cj:yf, ;t{ / ljj/0f ;+nUg u/]sf] 5÷5}g . 13. ;+:yfsf ;~rfns tyf sd{rf/Lx?n] ;+3n] tf]s]sf] 9Ffrfdf :j3f]if0ff tof/ u/L b:tvt u/]sf] kq yfg======;+nUg 5 . olb s'g} sd{rf/L tyf kbflwsf/Lx?sf] :j3f]if0ff ;+nUg gePdf s;sf] / lsg 5'6]sf] xf] pNn]v ug]{ . -g]f6M–dfly plNnlvt ;Dk"0f{ sfuhftx? ;DalGwt ;+:yfsf cWoIf jf k|aGwsn] k| dfl0ft u/L ;+:Yffsf] 5fk ;d]t nufPsf] x'g' kg]{5 ._ $= C0f dfu ug]{ ;+:yf >L ======sf] tkm{jf6 M b:tvt M b:tvt M gfd M gfd M kb M bhf{ M -;+rfns÷sfo{sf/L;ldltsf cWoIf/clwsfl/s k|ltlglw_ -;+:yfsf] Joj:yfks÷sfo{sf/L k|d'v_</p><p> cg';"rL % </p><p> g]kfn art tyf C0f s]Gb|Lo ;xsf/L ;+3 ln=åf/f ======;+:yfsf] C0f :jLs[ltsf nflu C0f ljZn]if0f s_ ;+:yf ;DaGwL ljj/0f != ;+:yfsf] gfd / 7]ufgf M @= s'n ;b:o ;+VofM– dlxnf M k'?if M hDdf M #= ;+:yfsf] ljlQo l:yltM</p><p>#=s jf;nftsf] ;f/fz+ -======;Ddsf]_ ;DklQ /sd k"lh+ tyf bfloTj /sd gub z]o/ a}+s art nufgLdf /x]sf] afXo C0f cGo nufgL cGo ltg'{ kg] l:y/ ;+klt hu]8f sf]if cGo kfpg' kg]{ cGo sf]if ======cGo e'QmfgL lbg'kg]{</p><p> hDdf hDdf</p><p>#=v cfo Joosf] ljj/0f -======b]lv======;Ddsf]_ </p><p> lzif{s /sd Jofh cfDbfgL cGo cfDbfgL hDdf cfDbfgL Jofh vr{ sf/f]jf/af6 cfDbfgL k|zfzlso vr{ Xf; s§L Xf; s§L kl5sf] art sd{rf/L jf]g; cfo s/ v'b gfkmf v'b gfkmfsf] af+8kmf+8 ======#=3 ljQLo kl/k|]Io hfFr qm ;'rsf+s nIo÷x'g'kg]{ jf:tljs s}lkmot÷sf/0f =; += 1. !@ dlxgf eGbf a9L efvf gf3]sf] C0fsf] !))Ü Nfflu Joj:yf 2. !@ dlxgf eGbf sd efvf gf3]sf] C0fsf] Nfflu #%Ü Joj:yf 3. s'n ;DklQsf] cg'kftdf s'n art /sd &)–*)Ü 4. s'n ;DklQsf] cg'kftdf v'b C0f /sd &)–*)Ü 5. s'n ;DklQsf] cg'kfktdf z]o/ !)–@)Ü 6. s'n ;DklQsf] cg'kftdf s'n ;+:yfut kF'hL ≥!)Ü 7. s'n ;DklQsf] cg'kftdf s'n ;+:yfut kF'hL ≥!)Ü 8. s'n ;DklQsf] cg'kftdf afXo C0f %Ü 9. s'n ;DklQdf ePsf] a[l4 d'b|f l:kmlt ± !)Ü 10. s'n ;b:o ;+Vofdf ePsf a[l4 slDtdf !%Ü #=ª ;'zf;g kl/k|]Io hfFr qm= ;'zf;g hfFrsf If]qx? 5 5}g ;+= 1. art gLlt cWofjlws / kl/kfngf ePsf] 2. C0f gLlt cWofjlws / kl/kfngf ePsf] 3. cfly{s gLlt cWofjlws / kl/kfngf ePsf] 4. sd{rf/L k|zf;g gLlt cWofjlws / kl/kfngf ePsf] 5. Joj;flos of]hgf tof/ ul/ nfu' ul/Psf] 6. /0fgLlts of]hgf tof/ ul/ nfu' ul/Psf] 7. lgoldt ?kdf n]vfk/LIf0f ;dod} ePsf] 8. jflif{s ;fwf/0f ;ef lgoldt ?kdf ;dod} ePsf] 9. ;~rfns ;ldltsf] lgoldt a}7s -a9Ldf $% lbgsf] km/sdf_ 10. a}7ssf] lg0f{o lnlvt lg0f{o k'l:tsfdf u/]sf] 11. lg0f{sf] hfgsf/L ;a} ;~rfnsnfO{ 5÷5}g 12. ;+:yfdf sd{rf/L / ;~rfnssf] sfo{laefhg ul/Psf] 13. ;~rfnsx?nfO{ ;xsf/L l;4fGtsf] hfgsf/L 5< 14. ;~rfnsx? ;+:yfsf] cfly{s sf/f]af/sf] af/]df hfgsf/ 5g\< 15. n]vf ;'kl/j]If0f ;ldlt ;lqmo 5< 16. n]vf ;'kl/j]If0f ;ldltsf] a}7s ;do ;dodf x'G5< 17. ;+:yfdf !))) eGbf a9L ;lqmo ;b:o 5g\ 5}gg\ < 18. pQm ;+:yf ljut # aif{ b]lv d'gfkmfdf ;~rfng ePsf] 5 < 19. kN; k4tL cg';f/ dfl;s ljZn]if0f ug]{ u/]sf] 5< 20. efvf gf3]sf] /sd % k|ltzt eGbf sd eO{ efvf gf3]sf] eO{ C0fsf] jlu{s/0f ul/ ;f]xL cg';f/ hf]lvd sf]if 5'§ofPsf] 5÷5}g < 21. ;+:yfdf slDtdf @ hgf lgoldt sd{rf/L 5g < 22. s'g} ljQLo ;+:yf jf ;xsf/L sfo{fnoaf6 sf/afxLdf k/]sf] 5< 23. cGo a}+s tyf ljQLo ;+:yf jf ;+3x?af6 C0f lnPsf] ÷ glnPsf], lnPsf] eP efvf gf3]sf] ÷ggf3]sf] 24. cfkm\gf ;b:ox?nfO{ C0f k|jfx ubf{ kof{Kt ;'/If0f Joj:yf ckgfPsf], 25. Jojl:yt ?kdf sfof{no :yfkgf u/L ;xsf/L dfkb08 cg';f/ n]vf tyf cGo sf/f]af/ ;~rfng u/]sf] . #=r lwtf] tyf d'NofÍg ljj/0f d'Nof+sg stf{M ;+3sf] sd{rf/L÷;'rLs[t d'Nof+sgstf{, d'Nof+sg stf{sf] gfdM ======, kbM ======, d'Nof+sg stf{ ;+:yfM ======lwtf]sf] hfgsf/LM qm=;+= hUufwgL hUufsf] ls=g+= If]=km= s}lkmot 7]ufgf</p><p> d'Nof+sg k|ltj]bg cg';f/ dfly pNn]lvt lwtf]sf] hDdf Distress ValueM ?======.– gLlt adf]lhd nufgL ug{ ;lsg] k|lt;tM ======Ü hDdf nufgL ug{ ;lsg] /sdM ?======.– cIf/]kL ======dfq</p><p>$_ C0f dfu ;DaGwL ljj/0f ;+:yfn] dfu u/]sf] C0f tyf ;+:yfsf] gfddf afFsL /x]sf] C0f ljj/0f qm=; dfu ul/Psf] C0f ;DaGwL ljj/0f @) . . ;Dd ;+3nfO{ ltg'{ kg]{ af+sL sltcf}+ ;f+jf sltcf}+ C0f ljt/0f dfu u/]sf] Aofh += C0f ef=g=gf C0f xf]< ul/g] ;b:o ;+Vof /sd ef=gf= hDdf af+sL xf]< =</p><p>%_ ;+:yfsf] ljleGg ljQLo ;"rsx? ^_ C0f :jLs[tLsf] nflu l;kmfl/; C0fsf] C0f dfu /sd :jLs[t ug'{ kg]{ C0f c:jLs[t ug'{kg] p2]Zo /sd { C0f /sd s"n hDdf &_ e"QmfgL sfo{qmd qm C0f e'QmfgL ug'{ kg]{ Dofb C0f e'QmfgL ug'{{ kg]{ Dofb qm = = ; /sd /sd ldlt ;+= ldlt += ! & @ * # ( hDdf hDdf Jofh b/ M aflif{s ======k|ltzt ======clGtd e'QmfgL ug'{ kg]{M dfl;s÷cw{jflif{s÷aflif{s gf]6 M C0f ljZn]if0f ubf{ 5'6[} ljj/0f ;fydf /fVg ;lsG5 . 5_ C0f :jLs[t ug{ cfjZos x'g] yk ;t{x? != @= #=</p><p>(_ cGt/nufgL ;DalGw lg0f{o cfh ldlt ======sf lbg a;]sf] ======pk–;ldlt÷sfo{bnsf] a}7s g+======af6 ======art tyf C0f ;xsf/L ;+:yf ln= nfO{ ;+:yfsf] dfu adf]lhdsf] ======zLif{sdf ?======cIf/]kL ======C0f :jLs[t ug]{ jf ======sf/0fn] C0f c:jLs[t ug]{ jf ======;ldltnfO{ :jLs[tLsf] nflu l;kmfl/; ug]{ lg0f{o ul/of] .</p><p>======b:tvt b:tvt b:tvt ;b:o ;b:o ;b:o ======pk–;ldlt÷sfo{bn ======pk–;ldlt÷sfo{bn ======pk–;ldlt÷sfo{bn cg';"rL –^</p><p>======;+:yfsf ;~rfns÷sd{rf/Lsf] afof]8f6f</p><p> sd{rf/L ;~rfns</p><p> qm=; ljj/0f += Gffd :yfoL 7]ufgf 6]lnkmf]g g+= gful/stf g+= hGd ldlt afa'÷kltsf] gfd afh]÷;;'/fsf] gfd d'\Vo k]zf ;+:yfdf cfkm\gf] kb kbdf axfn ldlt z}lIfs of]Uotf ljQLo ;+:yfdf cg'ej lnPsf tflndx? cGo ;+:yf;Fu ;+nUgtf cg';"rL –& :j3f]if0ff ;~rfns÷ sd{rf/L d ldlt======b]lv o; -;+:yfsf] gfd / 7]ufgf_ >L======sf] ;~rfns ;ldlt÷sd{rf/Lsf] ?kdf sfo{/t -gfd_ >L======tyf d]/f] ;uf]nsf kl/jf/x?sf] gfddf ;+:yfdf s'g} lsl;dsf] efvf gf3]sf] C0f, a]?h' tyf ! dlxgf eGbf nfdf] cjlwsf] k]lZs afFsL /x]sf] 5}g . ;fy} d}n] o; ;+:yf afx]s cGo s'g} a}+s tyf ljQLo ;+:yfaf6 C0f lnPsf] 5}g÷jf, C0f lnPsf] ePtf klg cfhsf ldlt ;Dd efvf gf3]sf] C0f afFsL /x]sf] 5}g . d cfkm}+n] u/]sf] of] :j3f]if0ffsf] ljj/0f ;To 5 . em'6f] ljj/0f k]z u/]sf] ePdf k|rlnt sfg'g cg';f/ sf/afxL ef]Ug tof/ 5' egL d]/f] /fhL v';Ln] of] :j3f]if0ff kqdf ;xL 5fk u/L >L g]kfn art tyf C0f ;xsf/L s]Gb|Lo ;+3 ln,======sfof{no,======df a'emfPF . O{lt @) ======;fn ======dlxgf======ut] /f]h======z'ed\ .</p><p> b:tvt======cf}+7fsf] 5fk</p>