A S S A M G R A M I N V I K A S H B A N K

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2 A S S A M G R A M I N V I K A S H B A N K BOARD OF DIRECTORS AS ON Chairman Appointed by United Bank of India (Sponsor Bank) under Sec.11(1)of the RRB Act,1976 Shri Sanjaya Nand From Shri Sanjaya Nand 2. Nominee Directors of Govt. of India Nominated by Govt. of India under Sec.9(1)(a) of the RRB Act, 1976 Shri S U Laskar from Shri P L Dev Mahanta from Nominee Director of Reserve Bank of India Nominated under sec.9(1)(b) of the RRB Act,1976 Shri Abhishek Kumar Sinha, AGM FIDD, Reserve Bank of India, Guwahati from Nominee Director of National Bank Nominated under sec.9(1)(c) of the RRB Act,1976 Shri M. Ravindra Kumar Reddy, DGM NABARD, Guwahati from Nominee Directors of Sponsor Bank Nominated under sec.9(1)(d) of the RRB Act,1976 Shri Manas Dhar, GM ( Prisec, LBD,FI, RRB & PMJDY) United Bank of India, Head Office from Shri Raj Kishore Nayak, AGM & CRM United Bank of India, Guwahati Regional Office from Shri S U Laskar Shri M Dhar Shri Abhishek Kumar Sinha Shri M. Ravindra Kumar Reddy Shri Raj Kishore Nayak Shri P L Dev Mahanta 6. Nominee Directors of Govt. of Assam Nominated under sec.9(1)(e) of the RRB Act,1976 Smt. Eva Deka, Director Finance Deptt. (Institutional Finance) Govt. of Assam, from Shri Kishore Thakuria, Joint Secretary Finance (Audit & Fund) Deptt., Govt. of Assam, from Statutory Auditors : M/s. ALPS & Co., 310, Todi Chambers, 2, Lalbazar Street, Kolkata Smt. E. Deka Shri Kishore Thakuria

3 A S S A M G R A M I N V I K A S H B A N K HEAD OFFICE ADMINISTRATIVE SET UP OF HEAD OFFICE & REGIONAL OFFICES AS ON Sanjaya Nand Chairman Ajit Kumar Neog Chief Manager Insp.,Vigilance & Audit Department Nibha Talukdar Chief Manager IT, MIS & FI Department REGIONAL OFFICES Nripendra Nath Baishya General Manager Bhabani Kanta Deka Chief Manager Accts & Investment Department Haripada Debnath Chief Manager Recovery Department Anil Nath Chief Manager Credit Monitoring Department Ramkrishna Sarma Chief Manager P&D and CS, Personnel Department Naba Kamal Hazarika Chief Manager Credit Department REGIONAL OFFICE REGIONAL MANAGER DISTRICTS COVERED NO. OF BRANCHES NALBARI Prasanta Kumar Bujarbaruah 1. Nalbari 2. Baksa 3. Barpeta 4. Darrang 5. Udalguri GOLAGHAT Dipankar Baruah 1. Golaghat 2. Jorhat 3. Nagaon 4. Hojai 5. Majuli 78 SILCHAR Rukun Uddin Ahmed 1. Cachar 2. Karimganj 3. Hailakandi 48 LAKHIMPUR Girish Dutta 1. Lakhimpur 2. Sonitpur 3. Dhemaji 4. Biswanath 61 GUWAHATI Kamal Bhowmik 1. Kamrup 2. Kamrup (M) 3. Morigaon 48 KOKRAJHAR DIBRUGARH Amulya Talukdar Prashanta Kr. Dev 1. Kokrajahr 2. Bongaigaon 3. Chirang 4. Goalpara 5. Dhubri 6. South Salmara 1. Dibrugarh 2. Tinsukia 3. Sivasagar 4. Charaideo Lakhimpur Region Dibrugarh Region Kokrajhar Region Guwahati Region Nalbari Region Golaghat Region Silchar Region 12 th A N N U A L R E P O R T,

4 DIRECTORS REPORT In terms of provisions made under Section 20 of the Regional Rural Bank's Act-1976, the Board of Directors, with profound pleasure presents the 12th Annual Report of the Bank along with Audited Balance Sheet, Profit & Loss Account, Notes on Accounts and Auditor s Report for the accounting period from 1st April, 2016 to 31st March, PERFORMANCE HIGHLIGHTS OF THE YEAR Total business of the Bank stands at ` crore as on Growth recorded against Total Business was 4.85 % over previous year. Of the Total Business, ` crore consists of Deposit and ` crore consists of Loans & Advances. Bank s clientele base has crossed 9.92 million mark registering a growth of 10.46% nos. new accounts (Deposit + Loan) were opened during the period new Savings Bank Accounts have been opened during the year against the target of The share of demand deposits (CASA) to the total deposits of the bank stood at 66.35% as on Per Branch productivity has increased from `28.08 crore to `29.16 crore. Per Employee productivity has grown to `5.82 crore from `5.42 crore. Priority Sector Advances have increased from ` crore to ` crore. The Agriculture advance has increased from ` crore to ` crore registering a growth of over 9.43% The Bank has issued no. of fresh Kisan Credit Cards (KCC) during the year no. of new Self Help Groups (SHGs) have been Deposit Linked during the year. Cumulative no. of SHGs Deposit Linked by the bank up to has increased to no. of new Self Help Groups (SHGs) were Credit Linked during the year. Cumulative no. increased to no. of new General Credit Cards (GCCs) issued during the year, thereby raising the no. of cumulative Cards to Cash recovery from NPA stood at a level of ` crore as on and an amount of ` lakh has been recovered from Shadow Register Accounts during the year. Bank earned Net Profit (after Tax) of ` 0.56 crore. The bank has issued no. of ATM Cards and no. of KCC RuPay Cards during the year. 04 new branches were opened during the year increasing the total number of branches to 414 nos. Total 2080 no. of FLC programme organized during the year. Total no. of accounts were opened under Pradhan Mantri Jan Dhan Yojana (PMJDY). The Bank has implemented the social security schemes viz. PMSBY, PMJJBY and APY and made , and no. of enrolments, respectively under the said schemes. During the gradation exercise done by Ministry of Rural Development, Govt. of India, AGVB RSETI Bongaigaon, Tezpur and Jorhat have been awarded Grade AA while, AGVB RSETI, Kamrup(M) & Kamrup have been awarded Grade A for their outstanding performance, in respective categories. The Bank has received Best Bank Award from NABARD for SHG Credit Linkage for the year During the year, the Bank has organized 13 no. of Digital Financial Literacy Camps th A N N U A L R E P O R T,

5 BRIEF INTRODUCTION A S S A M G R A M I N V I K A S H B A N K Assam Gramin Vikash Bank, the only restructured RRB of the N.E Region was set up on 12th January, 2006 by amalgamating the erstwhile Pragjyotish Gaonlia Bank, Lakhimi Gaonlia Bank, Cachar Gramin Bank & Subansiri Gaonlia Bank as per provision under section 23(A) of RRB Act, The Head Office of the Bank is situated at Mahapurush Srimanta Sankardev Path, Bhangagarh, Guwahati , Assam. The operational area of Assam Gramin Vikash Bank consists of the entire area of operation of the aforesaid four pre-amalgamated RRBs which cover 30 districts out of 33 districts in the State of Assam, barring only the three hill districts, viz. Karbi Anglong, West Karbi Anglong and Dima Hasao. The Bank enjoys the status of a Scheduled Bank in terms of Reserve Bank of India Notification No. RPCD.CO.RRB No. 7430/ / dated The objectives set before the RRBs remain intact for Assam Gramin Vikash Bank also. Assam Gramin Vikash Bank gives maximum emphasis for developing the rural economy by providing credit for agriculture, MSME, trade & services and other productive activities, with thrust on productive credit to the small & marginal farmers, agricultural labourers, artisans and small entrepreneurs, SHGs, etc. and also to transact business as defined in Section 18(2) of the RRB Act, 1976 and Section 6(1) of Banking Regulation Act, Our Mission With the advantage of having largest network of branches in the Rural Assam, it is our duty and obligation to serve the rural masses, the deprived and denied with all banking facilities for augmentation of agricultural production, uplift of the downtrodden, employment of rural youth, with commitment to the sacred task of all out development of the Rural Assam. The bank s initiatives have strengthened our culture and we aim to be the top class Rural Bank of the Country, benchmarking ourselves against the best standards and practices in terms of product offering, service level and professional integrity. What remains to be achieved is much larger than what we have achieved so far. our Vision To financially include as well as to spread Banking Literacy to each household and initiate appropriate intervention for economic uplift of the people of Assam through Agriculture, Micro, Small and Medium Enterprises to accomplish the mandate set out for the RRBs and thus emerging as a strong, vibrant and socially committed Mass-Class Bank. ORGANISATIONAL STRUCTURE The Bank functions in a three-tier structure Head Office 07 Regional Offices 414 Branches Head Office at Guwahati ( Mahapurush Srimanta Sankardev Path, Bhangagarh, Guwahati-5 ) Seven Regional Offices at 1 Nalbari (PNC Road, P.O.& Dist.: Nalbari, Assam PIN ) 74 Branches 2 Golaghat (Kushal Path, New Amolapatty, P.O. & Dist. : Golaghat, Assam PIN ) 78 Branches 3 Silchar (Chowrangee, Ambicapatty, Silchar, Dist. : Cachar, Assam PIN ) 48 Branches 4 Lakhimpur (Hospital Road, North Lakhimpur, Dist. : Lakhimpur Assam PIN ) 61 Branches 5 Guwahati (Rajgarh Road, Chandmari, Guwahati-3, Assam PIN ) 48 Branches 6 Kokrajhar (Thana Road, P.O. & Dist. : Kokrajhar, Assam PIN ) 52 Branches 7 Dibrugarh (C R Building, Milan Nagar, Dibrugarh, Assam PIN ) 53 Branches 12 th A N N U A L R E P O R T,

6 THE AREA OF OPERATION OF THE REGIONAL OFFICES (A) District & Category wise: Sl. No. Regional Office No. of Districts Covered 1 Nalbari 05 2 Golaghat 05 3 Silchar 03 4 Lakhimpur 04 5 Guwahati 03 6 Kokrajhar 06 7 Dibrugarh 04 Name of the District and No. of Branches Districts 1. Nalbari 2. Baksa* 3. Barpeta 4. Darrang 5. Udalguri 1. Golaghat 2. Jorhat 3. Majuli 4. Nagaon 5. Hojai 1. Cachar 2. Karimganj 3. Hailakandi 1. Lakhimpur 2. Dhemaji 3. Sonitpur 4. Biswanath 1. Kamrup 2. Kamrup(Metro) 3. Morigaon 4. Baksa* 1. Kokrajhar 2. Bongaigaon 3. Chirang 4. Goalpara 5. Dhubri 6. South Salmara 1. Dibrugarh 2. Tinsukia 3. Sivasagar 4. Charaideo No. of Branches Upto `10.00 Above ` up to ` Category wise Branches Business Level (` crore) Above ` up to ` Above ` up to ` A B C D E Above ` Total Total * Two (02) branches namely Naokata and Dwarkuchi under Baksa district are under the control of Regional Office, Guwahati. 1 no. of service branch at Guwahati does not fall under category based on business criteria th A N N U A L R E P O R T,

7 A S S A M G R A M I N V I K A S H B A N K B) Population Group wise: Assam Gramin Vikash Bank, the only amalgamated Regional Rural Bank of the N.E. Region continues to be the largest bank in the state of Assam in terms of branch network. The population group wise break up of branches is as follows: Sl.No. District Rural Semi-Urban Urban TOTAL 1 Nalbari Baksa Barpeta Kamrup (M) Kamrup Darrang Udalguri Sonitpur Biswanath Goalpara Dhubri South Salmara Kokrajhar Chirang Bongaigaon Sivasagar Charaideo Jorhat Majuli Golaghat Nagaon Hojai Morigaon Cachar Hailakandi Karimganj Lakhimpur Dhemaji Dibrugarh Tinsukia TOTAL th A N N U A L R E P O R T,

8 A BRIEF REVIEW OF THE PERFORMANCE OF THE BANK IN VARIOUS FUNCTIONAL AREAS IS PRESENTED BELOW: BRANCH NETWORK-OPENING / SHIFTING OF BRANCH The bank has a geographically well-spread branch network in the state of Assam, excepting three hill districts, viz. Karbi Anglong, West Karbi Anglong and Dima Hasao. The Bank has 414 branches in 30 out of 33 districts of the state as at the end of March Distribution of these branches is Urban- 20, Semi-urban-87 and Rural 307. During the reporting period, under the branch expansion programme, Bank opened following 04 (Four) new branches: Sl No Name of the Branch Region Date of opening District Address 01 Demow Lakhimpur Dhemaji NH-52 P.O.-Demow Chariali, District -Dhemaji, Assam, PIN Kahilipara (Narakasur) Guwahati Kamrup (M) House No. 99, Kahilipara Road, Narakasur, Guwahati Jalalpur Silchar Cachar Vill & P.O. Jalalpur, District: Cachar, Pin Vivekananda Road Sichar Cachar Vivekananda Road, Silchar, District-Cachar, Assam, PIN SHARE CAPITAL The detailed break up of Share Capital of the Bank as on is given below: Details of Share Capital Account (Amount in ` thousand) Share Holders Issued Paid - up Unpaid Government of India Nil Government of Assam Nil United Bank of India Nil TOTAL Nil Share Capital amounting to ` thousand has been sanctioned as well as released to the bank by Govt. of India, Govt. of Assam and United Bank of India in the proportion of 50% : 15% : 35% respectively. The details of sanction and release of Share Capital of the Bank as on is furnished below: (Amount in ` thousand) Details of Sanction and Release of Share Capital Particulars Govt. of India Sponsor Bank Govt. of Assam Total Share Capital Sanctioned Share Capital Released It may be mentioned that the share capital deposit of Govt. of India, Govt. of Assam and United Bank of India has been converted to share capital as per NABARD's letter no. NB.IDD.RRCBD/1637/316 (Gen)/ dated th A N N U A L R E P O R T,

9 A S S A M G R A M I N V I K A S H B A N K DEPOSIT As on , total deposit of the Bank stands at ` crore. Continuous emphasis is given for increasing the share of demand deposits, so as to reduce the cost of deposits further and to increase the spread. The share of demand deposits was % as on The comparative position of category wise deposit for the fiscal and is shown below (Amt. in ` thousand) Category As on As on Accounts Amount Growth (%) Accounts Amount Growth % 1. Current Account Savings Bank Demand Deposit (1+2) Term deposit TOTAL The share of Current, Savings and Term Deposit to total Deposit comes to 5.57%, 60.78% and 33.65% respectively. Per branch and per employee Deposit and Business along with comparative figures of the previous year are furnished below. (Amount in ` thousand) Particulars As on As on Amount Growth (%) Amount Growth (%) Per Branch Deposit Per Employee Deposit Per Branch Business Per Employee Business BORROWING During the year under review, the Bank availed refinance to the extent of ` thousand from NABARD. Out of the total Refinance availed during the year, an amount of ` thousand has been drawn for ST (SAO). There was no default in repayment of either installment or interest by the Bank. As on , an amount of ` thousand remained outstanding borrowing as against ` thousand as on CASH & BALANCE WITH BANKS A) As on , the position of Cash-in-hand of the Bank stands as follows: Particulars (Amount in ` thousand) Cash at the year end Average Cash-in-hand Average Cash as % to average deposit The increase in average cash holding during was mainly for the higher cash retention by the branches during demonetisation period. 12 th A N N U A L R E P O R T,

10 B) The balance in Current Account held by the Bank was as follows: Particulars Current Account Balance with Amount Reserve Bank of India UBI & Other Banks TOTAL INVESTMENT (Amount in ` thousand) As on , the outstanding amount of investment made by the Bank in Govt. and approved securities stands at ` thousand as against ` thousand as on Investment to Deposit (ID) Ratio stands at %. The breakup of the SLR and Non-SLR investment along with comparative position of the previous fiscal is furnished here-in-below. All investments are conformed to RBI guidelines. (Amount in ` thousand) INVESTMENTS As on As on S L R Non-SLR TOTAL Of which, Non-Performing Investment Provision against Non-Performing Investment During the period under report, the average yield on investment is 7.26% LOANS & ADVANCES At the end of the financial year , the gross outstanding position of loans & advances stands at ` thousand as against ` thousand during the previous year. The percentage of priority sector advances comprises 87.87% of total loans and advances outstanding as on The category wise break up of loans & advances outstanding as on is furnished below along with comparative position as on (Amount in ` thousand) Category of advance As on As on Amount % to total loans Amount % to total loans Agril. & Allied % % Priority SSI/MSME % % Sector Services & Others % % Housing Loan % % Total Priority Sector % % Non-Priority Sector % % Total Advances % % Out of Total Advances, Weaker Sections % % Per Branch Advance (Average) XXX XXX Per Employee Advance (Average) XXX XXX 8 12 th A N N U A L R E P O R T,

11 A S S A M G R A M I N V I K A S H B A N K Performance under Annual Credit Plan, Performance of the Bank under Annual Credit Plan for the financial year is furnished below. (Amount in ` thousand) Parameters Commitment Achievement a) Agriculture Of which Crop Loan b) SSI c) Services d) Others Total CREDIT DEPOSIT RATIO The Credit Deposit (CD) Ratio of the Bank has registered as 52.34% as on IRAC NORMS Asset Classification: In compliance with RBI guidelines, the Bank has classified its Loans and Advances as per IRAC norms and necessary provision has been made. However, at present the same is not completely driven by system. The Bank has a target of switching over to system based NPA w.e.f The position as on along with corresponding figures of the previous year end is furnished here in below. (Amount in ` thousand) Asset Type As on As on Secured Unsecured Total Provision Secured Unsecured Total Provision Standard Sub- Standard Doubtful-I Doubtful-II Doubtful-III Loss Asset Total NPA MANAGEMENT During the year under report, Bank could recover and reduce a sum of ` thousand from NPAs as against ` thousand during the previous fiscal. The movement of NPA during the financial year along with corresponding figures of the previous financial year is furnished here-in-below. (Amount in ` thousand) PARTICULARS NPA at the beginning of the year Recovery/Reduction of NPA Addition to NPA during the year NPA at the end of the year NPA net of provision Net NPA as % of net advances In terms of percentage, while Gross NPA has increased from 20.44% to %, the Net NPA has increased from 15.61% to 19.99%. 12 th A N N U A L R E P O R T,

12 Initiatives taken during the year to reduce NPAs: The Bank has continued with the compromise settlement policy to encourage reduction of long outstanding NPAs through compromise settlements. Incipient NPA accounts /Special Mention Accounts were identified for effective follow-up and to initiate recovery measures. Top NPA accounts of the Bank have been taken up for intensive follow-up and recovery by the Regional Offices/ Head Office in addition to the respective branches. Enforcement of SARFAESI Act in a big way. The Bank has introduced a system of weekly voice call with all Regional Heads along with their Recovery team for discussion on a case to case basis. The new Recovery policy also has the provision of compromise with delegation at all operational level for a faster decision. The Bank has also created a tier at District level, whose primary job is to visit the villages for both recovery and scouting new proposals of advances and also to coordinate with the DDM, NABARD and DC Office for all assistance for the Recovery & Business. The Bank has taken initiative for recovery of NPA loan by involving state Govt. machineries. The list of defaulters is given to the DDOs/ Treasury officers for realization of overdue amount from the salary bill of the staff concerned. To discuss and address the problem of NPA clients, the bank is organizing exclusive customers meet at various important centers. Large no. of cases have been settled through National Lok Adalat. RISK FUND No separate risk fund has been created by the bank as adequate provision has been made as per the Income Recognition & Asset Classification (IRAC) norms prescribed by the Reserve Bank of India. Besides, all other provisions are adequately made including against contingent liabilities and expenses. LOANS DISBURSED DURING THE YEAR During the year under report, the Bank disbursed a total sum of ` thousand (96146 in accounts), as against ` thousand (81906 accounts) during the previous financial year. Bank s disbursement under Priority Sector is 71.41%. In the Agriculture & Allied Activity sector (including KCC), Bank could disburse a sum of ` thousand during the year as against the amount of ` thousand during the previous year. All the branches organized Credit disbursement camps almost every month to expand the credit portfolio. The sector wise disbursement of Loan and Advances during the financial year and also the corresponding figures of the previous year are shown below. (Amount in ` thousand) Category of Advances Amount As % of total Loans disbursed Amount As % of total Loans disbursed Agril & Allied SSI / MSME Services & Others Housing Loan Total Priority Sector Non-Priority Sector Total Out of Total loans disbursed, weaker sections th A N N U A L R E P O R T,

13 A S S A M G R A M I N V I K A S H B A N K SPECIAL ATTENTION TO WEAKER SECTIONS AND SC/ST BENEFICIARIES Credit to Weaker Sections increased to ` thousand as at March 31, 2017, registering an increase of ` thousand. Ratio of Weaker Section Advances to Total Advances was 63.74%. During the year, loan amounting to ` thousand was disbursed to SC/ ST beneficiaries belonging to weaker sections as against ` thousand during the previous year. LOANS TO MINORITY COMMUNITY During , loan amounting to ` thousand was disbursed to Minority Communities. The outstanding advances to Minority Communities (` thousand) registered a growth of 13.58% over the position as on ASSISTANCE TO WOMEN BENEFICIARY The Bank has initiated special steps to cover more number of women under various types of credit facilities of the bank. The Women Development Cell has taken special interest in conducting Gender Sensitization Meets, Awareness Camps, SHG promotion, fairs, exhibition etc. This has helped to extend finance to women beneficiaries during the year with credit support of ` thousand which forms 17.50% of the Bank s total credit. Thus, the Bank has complied with RBI instructions of ensuring minimum credit flow of 5% of total credit to women. The outstanding amount of credit delivered to women stands at ` thousand against beneficiaries. Total 7791 no. of NRLM SHG groups were financed during the year. During the year, 28 no. of women beneficiaries were financed under Stand Up India Scheme. MICRO, SMALL & MEDIUM ENTERPRISES (MSME) During the financial year , the Bank sanctioned fresh loans amounting to ` thousand to MSME sector covering accounts as against ` thousand covering accounts during the previous year. The outstanding advances in MSME is ` thousand. Under Stand Up India Scheme, total 36 no. of beneficiaries were financed with an amount of ` 7.94 crore. The details of MUDRA loans sanctioned/disbursed during the financial year under different categories are furnished below: (Amount in ` Crore) Category No. of Loan Amount sanctioned/disbursed SISHU KISHOR TARUN Total RECOVERY OF LOANS During the period under report, 4619 no. Recovery Camps were organized besides conducting joint recovery drives with the help of branches/offices/sponsoring agencies/local Panchayat/Recovery Agents etc. Further, special thrust was given to recover long sticky overdue through compromise settlement. Lok Adalats were also organised by large no. of branches and responses received were most encouraging. The Demand, Collection and Balance and also age wise classification of overdue as on are furnished below: (Amount in ` thousand) Sector Demand Collection Balance Recovery % Farm Sector Non Farm Sector Total th A N N U A L R E P O R T,

14 Age-wise classification of overdue as on was as follows:: th A N N U A L R E P O R T, (Amount in ` thousand) Periods S e c t o r s Farm Non-Farm Total Below 1 year to 3 years Above 3 years Total SELF-HELP GROUPS/ JOINT LIABILITY GROUPS Promotion and credit linkage of Self-Help Groups: Empowerment of rural populace particularly women in the lowest strata, by developing the habit of thrift and credit, topped the list of agenda for the development institutions including banks. This has motivated the institutions/ organizations to go with the concept of Self- Help Group and accordingly involve themselves in the process of promoting Self-Help Groups. Against this backdrop, the Bank is actively associated in promotion and credit linkage of Self-Help Groups (SHGs) in its area of operation, since inception of the concept. The scheme for credit linkage of SHG has got momentum in the operational area of the bank during the period under review. Up to , Bank has formed as many as SHGs involving members. Out of these, SHGs have been credit linked till with sanction limit of ` thousand. During the year under report, SHGs have been formed by the bank covering members. Bank has provided credit assistance to SHGs amounting to ` thousand during the year. Many of the SHGs have availed credit from the Bank for the second or subsequent times and have been able to qualify themselves as the micro enterprises and thereby entitled for larger size of credit for establishment of their own enterprises for economic sustainability. In order to create awareness about microfinance, Workshops and Group Meetings were organized at village level. Further, to give boost to market the products of SHGs, the following initiatives were taken by the bank : The bank has organized one State Level Exhibition cum Sale of SHG products at Maniram Dewan Trade Centre from to wherein 70 no. of SHG groups representing all the districts of area of operation participated. Synchronizing with the occasion a Buyer- Seller Meet was also organized. Bank has already submitted claim for grant assistance to the tune of ` lakh from NABARD under SHPI programme out of which ` lakh has been received. Financing of Joint Liability Groups: The concept has been introduced in the Bank during the year During the period under report, Bank could form 858 no. of Joint Liability Groups with credit support amounting to `71121 thousand. Up to , a total of no. (Cumulative) Joint Liability Groups (JLGs) have been financed covering beneficiaries. Grant assistance of `1.26 lakh was received from NABARD under JLPI programme. KISAN CREDIT CARDS (KCC) To obviate the problems of the low profile, poor farmers to approach the bank for sanction of crop loans every time they want to grow crops and to impart a longer lease of life to the sanction limit and also to minimize hassles of repeated documentations, the Bank has been extending production credit in the form of Kisan Credit Card, to as many eligible farmers as possible, since launching of the Scheme by Govt. of India. The Bank continues its effort to bring in still more farmers within the ambit of the scheme. It is worth mentioning that a good no. of educated unemployed youths who failed to procure a salaried job even after running from pillar to post and pausing a psychological threat not only to the family but also to the society at large, have been persuaded to

15 A S S A M G R A M I N V I K A S H B A N K take up mainstream agriculture as a profession and in fact they now claim to be a part of the farming community. The social institutions like farmers clubs, SHGs and Govt. Line departments have been involved in successful implementation of the scheme. The growing of crop on a commercial scale has also drawn the idea of aggressive marketing in the post production stage and thereby leading to the diversification of agro based activities. During the year under review the Bank had drawn a plan to cover all eligible farmers under the fold of KCC (Crop Loan) and could issue numbers of KCCs with credit limit of ` thousand. As on , the outstanding advances under KCC was ` (crop) thousand against (crop) no. of KCCs. The cumulative no. of Kisan Credit Cards issued as at the end of the financial year was FARMERS CLUBS The Bank plays a vital role in formation of Farmers Clubs in the State. The idea of Farmers Clubs was mooted with the principle of Development through credit and for propagating this principle among the rural farmers. Farmers Clubs are considered to be the most acceptable and affective intermediary agency for smooth flow of agricultural credit to potential borrowers. With this aim in view, the programme was launched in this Bank and a good no. of farmers clubs was opened in phases and are being managed with the active support of the respective branches. The services of the farmers clubs have been utilized for catering better relationship between farmers and the Bank. These Farmers Clubs have conducted a number of programmes concerning agricultural activities, micro finance, etc. Some of the clubs are promoting SHGs also. As on , as many as 564 no. of farmers clubs are functioning in the area of operation of the Bank and have been able to establish themselves as the extended wings of the Bank. PRIME MINISTER S EMPLOYMENT GENERATION PROGRAMME (PMEGP) The Prime Minister s Employment Generation Programme (PMEGP) is one of the Flagship programme of Govt. of India with the prime objective to generate more and more employment. During the period under review, the bank sanctioned 1071 no. of proposals under the scheme. FINANCIAL LITERACY AWARENESS PROGRAMMES During the year, the Bank has conducted 2080 no. of Financial Literacy Camps including 19 no. of Financial Literacy Awareness Programmes under the Young Champion Programme introduced by National Payments Corporation of India on the occasion of World Literacy Day, i.e. 8th September, Moreover, to promote digital transactions among the rural masses, the bank has conducted 13 no. of Digital Financial Literacy Awareness Programmes on on the occasion of Bank s 11th Anniversary. MoU WITH SMALL FARMERS AGRIBUSINESS CONSORTIUM (SFAC) FOR AVAILING CREDIT GUARANTEE UNDER CREDIT GUARANTEE FUND SCHEME AGAINST CERTAIN CREDIT FACILITIES GRANTED BY THE BANK TO FARMER PRODUCER COMPANIES (FPCS) Govt. of India has created a Fund in the name of Credit Guarantee Fund for Farmer Producer Companies (FPCs) with Small Farmers Agribusiness Consortium (SFAC) with the primary objective of providing Credit Guarantee Cover to Banks to enable them to provide collateral free credit to FPCs by minimizing their lending risks in respect of loans not exceeding ` lakhs. Accordingly, the Bank has executed an MoU with SFAC in this regard on for availing guarantee under Credit Guarantee Fund Scheme against certain credit facilities granted by the Bank to Farmer Producer Companies (FPCs). MoU WITH DEPARTMENT OF INDUSTRIES & COMMERCE, GOVT. OF ASSAM FOR IMPLEMENTATION OF A SCHEME NAMED AS SAROTHI THE START-UP ASSAM. The Bank has entered into a Memorandum of Understandings (MoU) with Department of Industries & Commerce, Govt. of Assam on 21st March, 2017 for implementation of a scheme named as SAROTHI The Start-Up Assam. The objective of the scheme is to provide easy loan to skilled as well as un-skilled entrepreneurs for starting or developing micro enterprises under manufacturing & service or any other sector for gainful employment. The Department of Industries & Commerce, Govt of Assam shall provide financial assistance in the form of Interest 5.00% on bank loans to the selected beneficiaries under the scheme. 12 th A N N U A L R E P O R T,

16 MoU WITH NATIONAL HOUSING BANK (NHB) FOR IMPLEMENTATION OF PRADHAN MANTRI AWAS YOJANA (PMAY) Ministry of Housing & Urban Poverty Alleviation (MoHUPA) had launched Pradhan Mantri Awas Yojana (PMAY) Housing for All (Urban) Mission w.e.f. 17 June, 2015 with an aim to accomplish the Govt. of India s vision for facilitating Housing for All by Out of the four components under the Mission, one of the components is for Promotion of Affordable Housing through Credit Linked Subsidy Scheme (CLSS). The Credit Linked Subsidy Scheme (CLSS) component is to be implemented as a Central Sector Scheme across the country in all statutory towns. This scheme aims to provide credit linked subsidy on home loans taken from Banks by eligible urban poor for acquisition, construction of house. Accordingly, the Bank had executed a Memorandum of Understanding (MoU) with National Housing Bank (NHB) on as per approval of the Hon ble Board of Directors of the Bank in its 59th meeting held on for implementation of the Scheme. Recently, Ministry of Housing and Urban Poverty Alleviation, Government of India, has brought in certain amendments in the scheme of Pradhan Mantri Awas Yojana for Economically Weaker Sections and Low Income Group and renamed it as CLSS for EWS / LIG. Also, considering the projected growth of urbanization in India and the consequent housing demands, the Ministry has introduced another interest subsidy scheme for acquisition / construction of House (including re-purchase) to cater to Middle Income Group (MIG) called Credit Linked Subsidy Scheme CLSS for MIG in urban areas, which will also be implemented as a Central Sector Scheme. This new component of the scheme shall be implemented for a period of one year w.e.f OPENING OF BASIC SAVING BANK (BSB) ACCOUNTS: All the branches of the Bank have actively participated in opening of BSB accounts of the under privileged households. During the period under report, BSB accounts have been opened by the bank and thus raising the total nos. of BSB accounts to GENERAL CREDIT CARDS (GCC): As a part of Financial Inclusion, Bank introduced the General Credit Card Scheme during , performance under which appears to be encouraging. The scheme is mainly targeted for providing credit support to the under privileged section of the society, without any hassles of complicated documentation and collaterals. During the period under review, Bank could issue 6837 no. General Credit Cards (GCCs). No. of Cumulative Cards issued comes to with outstanding amount of ` thousand. RURAL DEVELOPMENT AND SELF EMPLOYMENT TRAINING INSTITUTE (RSETI) The five RSETIs established by the Bank in Sonitpur, Bongaigaon, Jorhat, Kamrup(M) and Kamrup districts have been rendering yeomen service to the rural unemployed youths of the districts since their inception. The functioning standard of these institutes has been lauded by the authorities concerned in various states as well as national platforms. The role of RSETIs are not limited in imparting training only. During the period, 2806 no. RSETI trained candidates have been helped earn their livelihood either through self-employment or wage engagements and out of these total 1853 nos. of candidates have been settled during the year It is mention worthy that during gradation exercise conducted by the National Academy of RUDSETIs (NAR) and as approved by the Ministry of Rural Development, Govt. of India, RSETI Bongaigaon, RSETI Tezpur and RSETI Jorhat have been awarded Grade AA while, RSETI -Kamrup(M) & RSETI Kamrup have been awarded Grade A, all sponsored by AGVB, for their outstanding compliance level. INCOME EARNED Total income earned by the Bank during the year was ` thousand as against ` thousand earned during the corresponding period of the previous year. Major part of income was from interest on Advance (41.97%) and from Investment (40.50%). EXPENDITURE INCURRED The bank has incurred total expenditure of ` thousand as against ` thousand incurred during the corresponding period of previous year. Expenditure on account of interest (both Deposit and Borrowings) constitutes 55.16% of total expenditure; operating expenses constitute 30.97%, while other expenditure like provision & contingencies constitute 13.87% of the total expenditure th A N N U A L R E P O R T,

17 OPERATING RESULT Net Profit (After Tax) comes to `5623 thousand. A S S A M G R A M I N V I K A S H B A N K FINANCIAL RATIOS The key financial ratios of the Bank based on monthly average have been worked out as under. (Amount in ` thousand) PARTICULARS Average Working Fund Financial Return Financial Cost Financial Margin Operating Cost Miscellaneous Income Operating Margin Risk Cost Net Margin TRANSFER PRICE MECHANISM (TPM) The bank has introduced Transfer Price Mechanism (TPM) and the current rates of transfer price mechanism are as follows: Sl.No. Parameter Applicable TPM Rate in % p.a. Receivable by Branch: 1. Average Current Deposit 2. Average Savings Deposit Metro & Urban 6.75% Semi Urban & Rural 7.75% Metro & Urban 6.75% Semi Urban & Rural 8.25% 3. Average Term Deposit Metro & Urban 9.25% Semi Urban & Rural 10.00% 4. Average Agriculture Advances 2.50% 5. Fresh Disbursement in Retail Housing Loans 2.50% 6. Actual Recovery in Doubtful & Loss Assets 100% 7. Cash Recovery in Sub Standard Assets 15% 8. Actual Expense on Currency Chest Full Actual Establishment, Rent on Office Premises and 9. Depreciation for newly opened Branches during first year Payable by Branch: 1. Average Advances 2 3 Penalty for holding average cash in excess of 0.50% of Deposit Penalty for holding average balance in Current A/c with other Banks in excess of `2.00 lac (excluding balance in RBI a/c) 25% Metro & Urban 8.50% Semi Urban & Rural 8.00% 10% 10% 12 th A N N U A L R E P O R T,

18 ACHIEVEMENT AGAINST BUSINESS PLAN The key parameters of the Business Plan, , executed with the Sponsor Bank for the financial year and achievement there against are furnished below. (Amt. In ` crore) Particulars MoU Target for Achievement during Deposits Borrowings Loans & Advances Investment Loan Issued Recovery % Non- Performing Assets. a) Position at the beginning of year b) Fresh generation,if any c)total Reduction d) Position at the end INCOME a) Interest on Advance b) Discount on Investment c) Other Income TOTAL EXPENDITURE a) Interest on Deposits b) Interest on Borrowings c) Staff Expenses d) Other Operating Expenses TOTAL Profit /Loss (Operating ) Less Provision made for NPA a/cs Less Other Provision Add Excess Provision for Income Tax written back & Deffered Tax Asset NET PROFIT IMPORTANT PERFORMANCE INDICATORS Average yield on Investments Average yield on advances Average cost of deposits Average cost of funds CD Ratio Per Branch Business Per Employee Business th A N N U A L R E P O R T,

19 NON-FUND BUSINESS A S S A M G R A M I N V I K A S H B A N K Arrangement of collection of Cheques & Bills, trading of securities, issue of Demand Drafts/Bank Guarantee/Gift Cheques, arrangements for issuing Demand Draft, commission against Bancassurance business, letting out of lockers were the source of non-fund based business income for the bank and the Bank could earn ` thousand as commission, exchange, profit on Sale of investments etc. during the period under report, as against ` thousand during the previous financial year. Bank is continuously working for increase of its non-interest income by adopting measures like issuance of Bank Guarantee, Letter of Credit through United Bank of India, Sale/promotion of third party products like Bancassurance, on commission sharing basis, RTGS/NEFT, ATM uses charge, etc. BANCASSURANCE BUSINESS Under third party product marketing provisions, the Bank has been acting as Corporate Agents of M/s Bajaj Allianz Life Insurance Company Ltd and M/s Bajaj Allianz General Insurance Co. Ltd for selling of Life and Non- Life insurance products and also associated with M/s India First Life Insurance for covering loan assets of the Bank under Group Credit Life Insurance Policy. During the period under report, despite tough competition faced from the other major insurance players, Bank s performance under the Bancassurance business was encouraging. Bancassurance commission amounting to `22.61 lakh have been earned by the bank as on MANPOWER PLANNING AND HUMAN RESOURCE The position of existing manpower of the Bank as on (excluding the Chairman and General Manager, who are on deputation from the Sponsor Bank), was as under: Sl.No. Category Existing Strength 1 Assistant Manager Manager Sr. Manager Chief Manager 21 Total Officer Office Assistant (Multi purpose) Office Attendant / Driver 217 Total 2074 INTERNATIONAL WOMEN S DAY Like every year, this year too the Bank celebrated International Women s Day on at AGVB Centre for Banking and Technology Learning, Rajgarh Road, Guwahati. On the occasion, Chairman of the Bank, Sri. Sanjaya Nand delivered his address on this year s International Women s Day theme Women in the Changing World of Work: Planet by Sri Nripendra Nath Baishya, General Manger, Sri Ramkrishna Sarma (Chief Manager P&D, CS and Personnel), Smt. Nibha Talukdar (Chief Manger IT,MIS & FI), Sri Kamal Bhowmik (Regional Manager,Guwahati) also spoke on the occasion. Large no. of lady staff of the bank participated in the programme. 12 th A N N U A L R E P O R T,

20 TRAINING AND HUMAN RESOURCE DEVELOPMENT The Bank has been giving priority to upgrade the knowledge and skills of its workforce by deputing them to various training programmes, both within and outside the State. During the year , altogether 729 Officers have attended such training, the detailed particulars of which are as under: Institute/Organisation No. of participants IIBM 303 UBI, STC, Ghy 49 RBI 21 BIRD, Bolpur 41 RUDSETI, Bangalore 2 NABARD 31 BIRD, Lucknow 11 NIRD, Khanapara 6 FIU, New Delhi 1 AGVBCBTL 242 IDRBT, Hyderabad 3 Others 19 TOTAL 729 INTERNAL INSPECTION & AUDIT With a view to curb operational deficiencies and to verify and ensure the observance of prescribed rules and regulations of the bank at branch as well as at the controlling office level and also to have a qualitative review of the affairs of the branches/offices, the Inspection Department at Head Office is conducting inspection of the branches. During the period under review, against the target of 299 branches, 273 no. of branches were inspected by the Officials of Audit & Inspection Department of the Bank besides carrying out Revenue Audit in 131 branches. CONCURRENT AUDIT The bank has also conducted Concurrent Audit in respect of the selected branches. During the year under report concurrent audit was undertaken in respect of 90 branches. STATUTORY AUDIT In terms of Sub-Section (1) & (2) of Section 19 of RRB Act, 1976 M/S A L P S & Co. was appointed as the Statutory Central Auditor to undertake statutory audit of the Bank and also to conduct audit for 47 no. of branches (total 48 including Head Office) for the financial year Moreover, 13 Branch Auditors were also appointed for the financial year Both the Central Auditor and Branch Auditors together have audited 220 branches and Head Office of the Bank, as per guidelines of NABARD/RBI. The Board of Directors conveys its heartiest thanks to the Auditors. STATUTORY INSPECTION During the period under review, NABARD has conducted its VII statutory inspection from to CUSTOMER SERVICE All out efforts have been made to provide prompt and efficient services to customers through 414 CBS branches. To provide better customer service, Note Counting Machines have been provided to the branches handling higher volume of cash. Telephone facilities have been provided to almost all branches. Customer complaints were attended to on priority basis. Further, Customer Service Committees have been formed in all branches covering th A N N U A L R E P O R T,

21 A S S A M G R A M I N V I K A S H B A N K representation from various groups of customers and local dignitaries. Regular meets of the customers were organized at branch level to have direct interface with customers and to record their observations for improving customer service. Regional Level Customers meet were also organized. More and more no. of branches were included under clearing house membership to facilitate quick collection of cheques/demand drafts. A centralized customer s meet was also organized by Head Office on synchronizing with the occasion of the12th Foundation Day of the Bank. In financial year , customer complaints redressed percentage was 95.56%, 04 numbers of complaints remained outstanding at the end of the financial year out of which 03 number of cases are less than one month. To improve the ambience and customer facilities, new set of furniture of contemporary style and look were provided to 17 more branches during the year under review. Further, facilities of drinking water, toilets, cheque drop box, etc. were also provided to all the branches. RIGHT TO INFORMATION ACT The Right to Information Act, which came into force on October 12, 2005, has been implemented by the Bank. The relevant information as per the Provision of the Act has been put on Bank s website ( All the applications/appeals received during the year have been disposed of. COMPLIANCE TO BANKING OMBUDSMAN SCHEME During the period under review, the Bank complied with the provisions of the Banking Ombudsman Scheme, 2006 by submitting as well as presenting all relevant data, records and comments, as advised by the Competent Authority. During the period 44 no. of complaints were lodged before the Hon ble Banking Ombudsman, N E Region, of which 40 no. of cases have been resolved by mutual conciliation process. No Awards were passed by the Hon ble Banking Ombudsman against the Bank, during the period under review. CELEBRATION OF 11th ANNIVERSARY The amalgamated Bank has completed eleventh glorious years of its existence on the 12th of January, To mark the occasion, Bank had organized a Customers Meet at Hotel Gateway Grandeur Guwahati where the Premium Customers of the Bank were felicitated. Customer meets were also held at different branches and Offices of the Bank. Moreover, to promote digital transactions among the rural masses, the bank has conducted 13 no. of Digital Financial Literacy Awareness Programmes on on the occasion of its 11th Anniversary. Further, to mark the occasion, Regional Offices had organized Sit and Draw contests among the school children involving all branches. OBSERVANCE OF VIGILANCE AWARENESS WEEK The Bank observed Vigilance Awareness Week from to in accordance with the CVC guidelines. On this special occasion, the Chairman of the Bank, Sri Sanjaya Nand administered the Vigilance Pledge to staff of Head Office. Sri Ajit Kumar Neog, Chief Manager, Vigilance Department explained the objective of the function and the importance of this year s theme Public participation in promoting integrity and eradicating Corruption. To mark the occasion, a Seminar was also organised on at BSNL Multipurpose Hall, Guwahati. Sri Kuladhar Saikia, IPS, Director General of Police (Law and Order), Assam Police graced the occasion as Chief Guest and Sri Samir Baruah, Ex-General Manager, Indian Overseas Bank and Director APGCL attended the function as Distinguished Guest, Sri S.S. Singh, DGM, Northeast Network & Business Development, UBI, Guwahati was also present in the event. The Vigilance Awareness Week was also observed across the Regional Offices and branches by organizing awareness programs at panchayat level. DONATION TO CHIEF MINISTER S RELIEF FUND As decided by the Hon ble Board of Directors of the Bank, Chairman of the Bank handed over a cheque to Hon ble Chief Minister at his office of `25,00,000/- (Rupees twenty five lakh) to the Chief Minister s Relief Fund of Govt. of Assam on th A N N U A L R E P O R T,

22 INDUSTRIAL RELATION Consequent upon amalgamation of the Bank, the Officers of the Bank are represented by the Assam Gramin Vikash Bank Officers Association and all the workmen employees are represented by the Assam Gramin Vikash Bank Employees Association. Both the Associations are registered with the Registrar of Trade Unions, Assam and have also been accorded recognition by the Bank. Periodical discussions are held with the associations on their Charter of Demands and to sort out various issues raised by them from time to time and also to apprise them the progress made by the Bank in business development, recovery etc. The atmosphere of the talks has always been cordial and co-operative. The Bank has been trying its best to address the issues raised by the Associations and in fact quite a number of issues have been settled across the table. BOARD OF DIRECTORS During the Financial Year (from to ), five meetings of the Board of Directors were held. Further, following changes have taken place in the Board of Directors during this period. Outgoing Director From & To Incoming Director From Shri Shio Shankar Singh Chairman Assam Gramin Vikash Bank Head Office, Guwahati Shri M.T. Muanding Guite, Assistant General Manager, Consumer Education & Protection Cell Reserve Bank of India, Guwahati Shri Nabarun Dey Purkaystha, DGM & CRM, United Bank of India Guwahati Regional Office Smt. Laya Madduri, IAS, Joint Secretary, Finance Deptt., Govt. of Assam Shri Simanta Thakuria, IAS, Commissioner & Secretary, Finance Deptt., Govt. of Assam to to to to to Shri Sanjaya Nand Chairman Assam Gramin Vikash Bank Head Office, Guwahati Shri Abhishek Kumar Sinha, Assistant General Manager, Human Resource Management Department Reserve Bank of India, Guwahati Shri Raj Kishore Nayak, AGM & CRM, United Bank of India Guwahati Regional Office Smt. Eva Deka, Director, Finance (Institutional Finance) Deptt. Govt. of Assam Shri Kishore Thakuria, Joint Secretary, Finance (Audit & Fund) Dept. Govt. of Assam th A N N U A L R E P O R T, The Board of Directors placed on record its deep gratitude for valuable support and guidance extended by the outgoing Directors and heartily welcomed the new Directors of the Bank. RETIREMENT FROM SERVICE During the period under report, 88 Officers & Award Staff have retired from the service of the Bank on attaining superannuation. The Board of Directors acknowledges their contribution to the bank and also wishes happy & healthy retired life to them. OBITUARY The Board of Directors remembers with grief the untimely demise of the following members of staff of Assam Gramin Vikash Bank, namely i) Sunirmal Kanti Chakraborty, Office Assistant (M) ii) Mahendra Dutta, Office Attendant(M) iii) Krishna Kanta Das, Manager iv) Babul Chandra Konch, Office Attendant(M) v) Hrishikesh Timsina, Manager vi) Nikhil Ch. Das, Office Attendant(M) vii) Bipul Baruah, Manager viii) Ananda Kumar Nath, Office Attendant(M) ix) Bakul Ch. Das, Office Assistant(M) x) Julu Basumatary, Office Assistant(M) xi) Sankar Kumar Roy, Office Assistant(M) xii) Rajendra Sahani, Office Assistant(M) xiii) Nirban Baruah, Manager xiv) Biren Chandra Borah, Office Attendant(M) xv) Abdul Matlib Sarkar, Senior Manager and pays homage to the departed souls to rest in peace and also expresses its sympathy towards the bereaved members of their families.

23 A S S A M G R A M I N V I K A S H B A N K The Board of Directors puts on record its gratitude to the Govt. of India, Govt. of Assam, Reserve Bank of India, National Bank for Agriculture and Rural Development and United Bank of India for extending valued guidance and support for proper functioning of the Bank. The Board of Directors also expresses thanks to District Authorities of various districts within the area of operation of the Bank for their support and co-operation particularly for their patronage and extending support in the process of implementation of poverty alleviation programmes and recovery of overdues. The Board also expresses thanks to the millions of clientele and well wishers for extending their continuous support, co-operation and patronage to the Bank. The Board of Directors further expresses gratitude and extends sincere thanks to various training institutes-such as IIBM-Guwahati, UBI-STC, UBI-Kolkata, PMO, BIRD-Bolpur, BIRD-Lucknow, RBI, EPFO, Ministry of Labour, GoI, New Delhi, PFRDA, New Delhi, FIU, New Delhi, NACER, Bengaluru, IDRBT, Hyderabad (NABARD) and NIRD, Guwahati for delivering their best for development of human resource of the Bank. The Members of the Board place their sincere appreciation for the dedicated service rendered by all categories of staff including officers deputed from Sponsor Bank for the overall development of the Bank. The Board of Directors offers its heartiest thanks to Assam Gramin Vikash Bank Officers Association and Assam Gramin Vikash Bank Employees Association for maintaining a congenial and peaceful industrial relation in the Bank. The Board of Directors further wishes that all categories of employees of the Bank would continue to perform better by providing excellent customer service and dedication to uplift the cause of the Bank as well as rural masses. For and on behalf of Board of Directors (Sanjaya Nand) CHAIRMAN 12 th A N N U A L R E P O R T,

24 PERFORMANCE OF THE BANK AT A GLANCE AS ON 31 ST MARCH-2017 (Amount in ` thousand) A B Sl No P A R A M E T E R S KEY PERFORMANCE INDICATORS 1 No. of District Covered No. of Branches Of which - a) Rural b) Semi Urban c) Urban d) Metropolitan X X X 3 Total Staff Of which - Officers Deposits Growth % Borrowings Outstanding Growth % Gross Loans & Advance outstanding Growth % Of which (6) above i) Loans to Priority Sector ii) Loans to Non-Priority Sector iii) Loans to SC/ST iv) Loans to SF/MF/AL v) Loans to Minority Community CREDIT DEPOSIT RATIO Investments Outstanding Growth % SLR Investment outstanding Non-SLR outstanding AVERAGE 9 Average Deposits Growth % Average Borrowings Growth % Average Loans & Advances Growth % Average Investments Growth % Avg. SLR Investment % to Avg. Deposit Average Non-SLR Investment as % to Avg. Deposit Average Working Funds th A N N U A L R E P O R T,

25 A S S A M G R A M I N V I K A S H B A N K Sl No P A R A M E T E R S C LOANS ISSUED DURING THE YEAR 14 Loans issued during the year Of 14 above, loans to Priority Sector Of 14 above, loans to Non-Priority Sector Of 14 above, Loans to SC/ST Of 14 above, Loans to SF/MF/AL Of 14 above, Loans to Minority Community D 15 PRODUCTIVITY Per Branch Per Employee E 16 RECOVERY PERFORMANCE a) Demand b) Recovery c) Over dues Recovery % (March Position for ) Farm Sector - Demand Recovery Overdue Recovery% (March position for ) Non-Farm Sector -Demand Recovery Overdues Recovery % F 19 ASSET CLASSIFICATION a) Standard b) Sub Standard c) Doubtful d) Loss T o t a l Standard Assets as % Gross Loans & Adv. outstanding G PROFITABILITY ANALYSIS 21 Interest paid on - a) Deposits b) Borrowings Staff Expenses Other Operating Expenses Provisions made during the year a) Against NPAs th A N N U A L R E P O R T,

26 Sl No P A R A M E T E R S b) Other Provisions Interest received on - a) Loans & Advances b) Current A/c with Other Bank XXX XXX XXX c) Investment / approved Securities Misc. Income Profit / Loss (before Tax) (-)11347 H OTHER INFORMATION 28 Share capital deposit Accumulated loss Nil Nil Nil 30 Reserves th A N N U A L R E P O R T,

27 A S S A M G R A M I N V I K A S H B A N K ALPS & CO. Chartered Accountants 310, TODI CHAMBERS 2,Lalbazar Street, Kolkata Phone : , INDEPENDENT AUDITOR'S REPORT To, The Members of ASSAM GRAMIN VIKASH BANK Report on the Financial Statements 1. We have audited the accompanying financial statements of ASSAM GRAMIN VIKASH BANK, GUWAHATI as at 31st March, 2017, which comprise the Balance Sheet as at March 31, 2017, Profit and Loss Account and Cash Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory information. Incorporated in these financial statements are the returns of 47 branches audited by us and 173 branches audited by statutory branch auditors. The branches audited by us and those audited by other auditors have been selected by the Bank in accordance with the guidelines issued to the Bank by the Reserve Bank of India/NABARD. Also incorporated in the Balance Sheet and the Statement of Profit and Loss are the returns from 7 Controlling Offices and 193 branches which have not been subjected to audit. These unaudited branches account for per cent of advances,29.55 per cent of deposits, per cent of interest income and per cent of interest expenses. Management's Responsibility for the Financial Statements 2. Management is responsible for the preparation of these financial statements in accordance with Banking Regulation Act, 1949, Reserve Bank of India/NABARD guidelines from time to time and accounting standards generally accepted in India. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation of the financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility 3. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. 4. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Bank's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. s. 12 th A N N U A L R E P O R T,

28 Opinion 5. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 6. We are unable to express an opinion on the impact that may arise out of reconciliation of Inter Branch Transactions which is underway and elimination of outstanding entries is in process. 7. We are unable to comment on the correctness of the amount provided against Non-Performing Assets, as prudential norms regarding Income recognition and Asset Classification norms of RBI is not followed in true spirit as stated in point no. 4 (2) of schedule Subject to the observation made in para 6 and 7 above, in our opinion, as shown by books of bank, and to the best of our information and according to the explanations given to us: (i) the Balance Sheet, read with the notes thereon is a full and fair Balance Sheet containing all the necessary particulars, is properly drawn up so as to exhibit a true and fair view of state of affairs of the Bank as at 31st March 2017 in conformity with accounting principles generally accepted in India; ii) the Profit and Loss Account, read with the notes thereon shows a true balance of profit, in conformity with accounting principles generally accepted in India, for the year covered by the account; and (iii) the Cash Flow Statement gives a true and fair view of the Cash Flow for the year ended on that date. Report on Other Legal and Regulatory Requirements 9. The Balance Sheet and the Profit and Loss Account have been drawn up in Form A and B respectively of the third schedule to the Banking Regulation Act, Subject to the limitations of the audit indicated in paragraph 1 to 5 above and as required by the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970/1980, and subject also to the limitations of disclosure required therein, we report that: a) We have obtained all the information and explanations which to the best of our knowledge and belief, were necessary for the purposes of our audit and have found them to be satisfactory. b) The transactions of the Bank, which have come to our notice have been within the powers of the Bank. c) The returns received from the offices and branches of the Bank have been found adequate for the purposes of our audit. 11. In our opinion, the Balance Sheet, Profit and Loss Account and Cash Flow Statement comply with the applicable Accounting Standards. For ALPS & CO. Chartered Accountants FRN No E (A. K. KHETAWAT) Partner Membership No Place: Guwahati Date: th A N N U A L R E P O R T,

29 PARTICULARS A S S A M G R A M I N V I K A S H B A N K ASSAM GRAMIN VIKASH BANK HEAD OFFICE: GUWAHATI (ASSAM) BALANCE SHEET AS ON 31 ST MARCH, 2017 SCHEDULE NO AS ON Amount(Rs.) AS ON Amount(Rs.) CAPITAL & LIABILITIES CAPITAL RESERVES & SURPLUS DEPOSITS BORROWINGS OTHER LIABILITIES & PROVISIONS TOTAL Rs ASSETS CASH AND BALANCE WITH RESERVE BANK OF INDIA BALANCE WITH BANKS & MONEY AT CALL & SHORT NOTICE INVESTMENTS ADVANCES FIXED ASSETS OTHER ASSETS TOTAL Rs CONTINGENT LIABILITY BILLS FOR COLLECTION S. Nand M.R.K. Reddy A. K. Sinha Chairman Director Director V. GANDOTRA R. K. NAYAK K. THAKURIA Director Director Director E. DEKA S. U. LASKAR P. L. DEV MAHANTA Director Director Director Date: Place: Guwahati For ALPS & CO. Chartered Accountants Firm Regd. No E (A. K. KHETAWAT) Partner M No th A N N U A L R E P O R T,

30 PARTICULARS ASSAM GRAMIN VIKASH BANK HEAD OFFICE: GUWAHATI (ASSAM) PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED: SCHEDULE NO AS ON Amount(Rs.) AS ON Amount(Rs.) I. INCOME INTEREST EARNED OTHER INCOME TOTAL Rs II. EXPENDITURE INTEREST EXPENDED OPERATING EXPENSES PROVISION & CONTINGENCY TOTAL Rs III. PROFIT / LOSS Net Loss for the year before taxation Less : Provision for Income Tax Add : Excess provision of Income Tax written back Less : Deferred Tax Liability Add : Deferred Tax Asset NET PROFIT AFTER TAX IV. APPROPRIATIONS Transfer to Special (Statutory) Reserve Transfer to Special (Capital) Reserve Transfer to General/Revenue Reserve Transfer to Technology/Obsolence Fund TOTAL V. EARNING PER SHARE Face Value Basic and Diluted Earning per Share SIGNIFICANT ACCOUNTING POLICIES AND NOTES ON ACCOUNTS 17 S. Nand M.R.K. Reddy A. K. Sinha Chairman Director Director V. GANDOTRA R. K. NAYAK K. THAKURIA Director Director Director Date: Place: Guwahati E. DEKA S. U. LASKAR P. L. DEV MAHANTA Director Director Director For ALPS & CO. Chartered Accountants Firm Regd. No E (A. K. KHETAWAT) Partner M No th A N N U A L R E P O R T,

31 A S S A M G R A M I N V I K A S H B A N K SCHEDULES ANNEXED TO & FORMING PART OF BALANCE SHEET AS ON 31 ST MARCH, 2017 PARTICULARS AS ON Amount(Rs.) AS ON Amount(Rs.) SCHEDULE :01 : CAPITAL Authorised Capital shares of `10/- each Subscribed shares of `10/- each Paid up Capital 50% Govt. of India % Govt. of Assam % United Bank of India TOTAL Rs SCHEDULE : 02 : Reserve & Surplus A. Special (Statutory) Reserve Opening Balance Less : Withdrawals Additions during the year Closing Balance B. Special (Capital) Reserve Opening Balance Less : Withdrawals Additions during the year Closing Balance C. General/Revenue Reserve (i) General/Revenue Reserve Opening Balance Less : Withdrawals Additions during the year Closing Balance (ii) Investment Fluctuation Reserve Opening Balance Less : Withdrawals Additions during the year Closing Balance (iii) Technology/Obsolence Fund Opening Balance Less : Withdrawals Additions during the year Closing Balance TOTAL (A+B+C) th A N N U A L R E P O R T,

32 PARTICULARS AS ON Amount(Rs.) AS ON Amount(Rs.) SCHEDULE : 03 : Deposits A. i) Demand Deposits a) From Banks b) From Others ii) Savings Bank Deposits iii) Term Deposits a) From Banks b) From Others TOTAL Rs B i) Deposit of Branches in India ii) Deposit of Branches outside India TOTAL Rs SCHEDULE : 04 : Borrowings A. Borrowings in India i) Reserve Bank of India ii) NABARD iii) Other Banks a) Sponsor Bank b) NHB c) SBI iv) Other Institutions & Agencies B. Borrowings Outside India TOTAL Rs Secured borrowings included in A & B above SCHEDULE : 05 : OTHER LIABILITIES & PROVISIONS i) Bills Payable ( As per Annexure - I ) ii) Inter Office Adjustment (Net) iii)interest Accrued ( As per Annexure - II ) iv) Others including Provisions ( As per Annexure -III ) TOTAL Rs SCHEDULE : 06: CASH & BALANCE WITH RESERVE BANK OF INDIA i) Cash in hand ii) Balance with Reserve Bank of India a) In Current Accounts TOTAL Rs SCHEDULE: 07 BALANCES WITH BANKS & MONEY AT CALL & SHORT NOTICE A. In India i) Balances with Banks a) In Current Accounts b) In Other Deposit Accounts th A N N U A L R E P O R T,

33 A S S A M G R A M I N V I K A S H B A N K PARTICULARS AS ON Amount(Rs.) AS ON Amount(Rs.) ii) Money at call & Short Notice B. Outside India TOTAL Rs SCHEDULE : 08 : INVESTMENTS I. Investment in India in i) Government securities ii) Mutual Funds iii) Share of Co-Op. Societies iv) In Debentures & Bonds v) Others II) Investments outside India TOTAL Rs Grand TOTAL Rs SCHEDULE : 09 : ADVANCES A. i) Bill Purchased & Discounted ii) Cash Credit, Overdraft and Loan repayable on Demand iii) Term Loans TOTAL Rs B. i) Secured by tangible Assets ii) Secured by Bank / Govt. Guarantees/ ECGC / CGTMSE iii) Unsecured TOTAL Rs C. I. Advances in India i) Priority Sector ii) Public Sector iii) Banks iv) Others II Advances outside India TOTAL Rs D. i) Standard Assets ii) Sub-Standard Assets iii) Doubt Assets a) Doubtful Assets - I b) Doubtful Assets - II c) Doubtful Assets - III d) Loss TOTAL Rs th A N N U A L R E P O R T,

34 PARTICULARS AS ON Amount(Rs.) AS ON Amount(Rs.) SCHEDULE : 10 FIXED ASSETS i) Land At cost as on 31st March of Preceding year Addition during the year ii) Premises Less - Depreciation to date on premises iii) Other Fixed Assets At cost as on 31st March of Preceding year Addition during the year on other Fixed Assets Less - Deduction during the year Add - Adjustment during the year Less - Depreciation to date on other Fixed Assets TOTAL Rs SCHEDULE : 11 : OTHER ASSETS i) Inter Office Adjustment (Net) ii) Interest accrued on Investment iii) Interest accrued on Advance iv) Tax paid in Advance/deducted at source v) Stationery & Stamps vi) Suspense A/c HO & Branches vii) Others ( As per Annexure - IV ) TOTAL Rs SCHEDULE:12: CONTINGENT LIABILITIES i) Claims Against the Bank not acknowledged as debts ii) Liabilities for partly paid Investments iii) Liability on account of Outstanding Forward Exchange Contracts iv) Guarantee given on behalf of constituents in India v) Acceptance, Endorsements and Other Obligations vi) Other items for which the bank is contingently liable TOTAL Rs th A N N U A L R E P O R T,

35 A S S A M G R A M I N V I K A S H B A N K PARTICULARS AS ON Amount(Rs.) AS ON Amount(Rs.) SCHEDULE : 13 : INTEREST EARNED i) Interest/discount on Advances/Bills ii) Income on Investments (including interest on F.D. with Banks) iii) Others TOTAL Rs SCHEDULE : 14 : OTHER INCOME i) Commission, Exchange & brokerage ii) Profit on sale of Investment iii) Profit on sale proceeds of newspaper etc iv) Profit on sale of Land, Building and Other Assets v) Recovery in Bad debt written off vi) Miscellaneous Income ( details in Annexure V ) TOTAL Rs SCHEDULE :15 : INTEREST EXPENDED i)interest on Deposit ii)interest to NABARD/SIDBI iii)interest to Bank on Borrowing TOTAL Rs SCHEDULE : 16 : OPERATING EXPENSES i) Payment to Employees (including deputed staff) ii) Rent,Taxes & Lighting iii) Printing & Stationery iv) Advertising & Publicity v) Depreciation on Banks Property vi) Audit Fees & Exp. ( including Branch Auditors ) vii) Law & Professional Charges viii) Postage, Telegrams, Telephone etc ix) Car Maintenance x) Other Repairs & Maintenance xi) Insurance xii) Other Expenditure ( As per Annexure - VI ) TOTAL Rs th A N N U A L R E P O R T,

36 ANNEXED TO & FORMING PART OF BALANCE SHEET AS ON 31 ST MARCH, 2017 ANNEXURE - I DETAILS OF BILLS PAYABLE PARTICULARS AS ON AS ON Amount(Rs. ) Amount(Rs. ) Demand Draft Payable Stale remittance Pay order Gift Cheque payable Total Rs ANNEXURE -II DETAILS OF INTEREST ACCRUED PARTICULARS AS ON AS ON Amount(Rs. ) Amount(Rs. ) On Deposit On Borrowings from NABARD Total Rs ANNEXURE : III DETAILS OF OTHER LIABILITIES ( INCLUDING PROVISIONS ) PARTICULARS AS ON AS ON Amount(Rs. ) Amount(Rs. ) Marginal Deposit Outstanding Income Tax Outstanding Professional Tax on Salary Outstanding House Rent A/c Outstanding GSLI Premium Outstanding EPF A/c Security Deposit Grant Assistance SHPI Outstanding Bills for expenses Insurance Premium Collection/Payable A/C Venture Capital Fund Payable Audit fees & Expenses payable Provision against Standard Advances Provision for loss on mis-appropriation of bank s fund Provision on Inter Office adjustment Oustanding salary bill Provision for Income Tax RTGS/NEFT Transit A/c ATM Payable Total Rs th A N N U A L R E P O R T,

37 A S S A M G R A M I N V I K A S H B A N K ANNEXED TO & FORMING PART OF BALANCE SHEET AS ON 31 ST MARCH, 2017 ANNEXURE : IV : DETAILS OF OTHER ASSETS ( INCLUDING PROVISIONS ) PARTICULARS AS ON Amount(Rs. ) AS ON Amount(Rs. ) Deferred Tax Assets Suspense Accounts ( Net of Provision) Law Charges Recoverable Temporary Advance to staff Festival Advance Security Deposit for Meter,Telephone & F.Machine Clearing Adjustment A/C DEAF Receivable from RBI Commission rent etc. Receivable Total Rs ANNEXED TO & FORMING PART OF PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31 ST MARCH, 2017 ANNEXURE : V : DETAILS OF MISCELLANEOUS INCOME PARTICULARS AS ON Amount(Rs. ) AS ON Amount(Rs. ) Incidental Charges Service Charges Evaluation Charges & Processing Charges Locker Rent Total Rs DETAILS OF PROVISIONS & CONTINGENCIES PARTICULARS AS ON Amount(Rs. ) AS ON Amount(Rs. ) Provision against NPA Provision against Standard Advance Provision on Inter Office adjustment Total Rs th A N N U A L R E P O R T,

38 ANNEXED TO & FORMING PART OF PROFIT & LOSS ACCOUNT FOR THE YEAR ENDED 31 ST MARCH, 2017 ANNEXURE : VI : DETAILS OF OTHER EXPENDITURE PARTICULARS AS ON AS ON Amount (Rs. ) Amount (Rs. ) Remittance Expenses Commission and other Bank Charges Clearing House Charges News Papers & Periodicals Sanitation Entertainment Meeting expenses Conveyance Expenses Travelling Expenses Freight & Coolie Business development Insurance on Deposit to DICGCI Training Cost Examination Cost Institutional membership subscription Incentive & Honorarium Gratuity Premium Donation/Corporate Social Responsibility Administrative Charges EPF Staff welfare (Exgratia) Net Expenses for CBS/CBS others RSETI Misappropriation/Fraud /Dacoity Service Charge Total Rs th A N N U A L R E P O R T,

39 A S S A M G R A M I N V I K A S H B A N K ASSAM GRAMIN VIKASH BANK HEAD OFFICE: GUWAHATI (ASSAM) Schedule 17 NOTES ON ACCOUNTS TO THE BALANCE SHEET AND PROFIT & LOSS ACCOUNT FOR THE YEAR A) SIGNIFICANT ACCOUNTING POLICIES: 1. BASIS OF PREPARATION OF FINANCIAL STATEMENTS The accompanying financial statements are prepared on historical cost basis, except as otherwise stated, following the Going Concern concept and conform to the Generally Accepted Accounting Principles (GAAP) in India, applicable statutory provisions, regulatory norms prescribed by the Reserve Bank of India (RBI), applicable mandatory Accounting Standards (AS) / Guidance Notes / pronouncements issued by Institute of Chartered Accountants of India (ICAI) and practices prevailing in the banking industry in India. 2. USE OF ESTIMATES The preparation of financial statements requires the management to make estimates and assumptions for considering the reported assets and liabilities (including contingent liabilities) as on the date of financial statements and the income and expenses for the reporting period. Management believes that the estimates used in the preparation of the financial statements are prudent and reasonable. 3. A) INVESTMENTS a) Profit & Loss on sale of investment is taken to the profit & loss account as other income. b) Broken period interest received on Govt. securities is taken to Profit and Loss account and similarly Brokerage, Commission and Broken period interest paid is charged to Profit & Loss account. c) Investments are categorized as (1) Govt. Securities, (2) Other Approved Securities, (3) Shares, (4) Bonds and Debentures and (5) Others. (i) In accordance with the Reserve Bank of India guidelines, Investments under Govt. Securities are classified into (i) Held to maturity, (ii) Held for trading and (iii) Available for sale. The securities acquired by the Bank with an intention to hold till maturity is classified as Held to maturity. Held for trading category comprised Securities acquired by the Bank with intention of trading. The securities which do not fall within the above two categories are classified as Available for sale. (ii) Investments classified under Held to maturity are carried at cost and premium is amortised over the remaining period of maturity of the individual securities. (iii) Investments classified under Held for trading and Available for sale are marked to market and are valued as per price declared by FIMMDA and accordingly if net result is appreciation, the same is ignored and if it is depreciation, the same is charged to the Profit & Loss a/c. d) Bonds, Debentures, Shares and other long term investments have been categorized under current category. B) CASH INSURANCE: a) Settlement of Insurance claim has been taken on cash basis. b) Payment of Premium against Bankers Indemnity Policy has been taken on actual payment basis. 4. ADVANCES: All advances are classified into Performing and Non- Performing as per prudential norms regarding Income Recognition and Asset Classification (IRAC) laid down by RBI. Non Performing Advances (NPA) are classified into Sub-standard, Doubtful and Loss assets. Provisions are arrived at in accordance with the prudential norms prescribed by RBI, which is as under: 1. a) Standard 0.25% for Agriculture & SME and 0.40% on other assets except Real Estate Advances which is 1%, computed over the balance outstanding as per RBI guidelines. b) Sub-Standard 15% on the secured portion and 25% on unsecured portion on the balance outstanding. c) Doubtful assets Category 25% on the secured portion and 100% on unsecured portion. Category 50% on the secured portion and 100% on unsecured portion. Category on the balance outstanding irrespective of security. d) Loss Assets on the balance outstanding irrespective of security 12 th A N N U A L R E P O R T,

40 2. Bank is yet to adopt the GOI guidelines in terms of identification of all NPAs in a fully system driven environment. Bank continues to do manual intervention for identification and declaration of NPA. It may reveal that if the system driven IRAC norms of RBI is implemented, the NPA amount is much higher than that of the declared amount. The same is also revealed from analysis of gap between accrued income and realised income. 3. Advances are stated in the Balance Sheet is net of provision made against Non-Performing Assets. Provisions made against Standard Advances is shown in the Balance Sheet as Other Liabilities & Provisions. 5. FIXED ASSETS & DEPRECIATION: a) Fixed assets are stated at cost less depreciation. b) Depreciation has been provided for on written down value/straight line method at the rates prescribed by the Bank as stated below. The assets which are purchased during the year, depreciation on such assets has been provided on prorata basis i.e. for the number of days from the date of purchase till end of the year. Further no depreciation is provided on the assets which are sold / discarded irrespective of the period of use during the year. The depreciation on various categories of fixed assets during the year has been charged at the following rates: 1 Premises 5% 2 Furniture & Fixture 19% 3 Electric Fittings 14% 4 Office Machinery 14% 5 Motor Car/Van 26% 6 Cycle 20% 7 Locker 10% 8 Temporary Construction 10% 9 Computer (on Straight line Method) 33.33% 6. REVENUE RECOGNITION: a) All items of Income & Expenditure are accounted for on accrual basis or otherwise stated elsewhere. b) Interest on advances and investments are recognized on a time proportion basis taking into account the amount outstanding & the rate of interest applicable except in the case of non performing advances and investments where interest has been recognized to the extent realized in accordance with the guidelines issued by the RBI/NABARD. In respect of advances classified as non-performing assets for the first time during the year, the income accounted for during the year & remaining unrealized at the year-end has been reversed. c) Commission earned, locker rent, interest on non performing investment, interest on matured term deposits are accounted for on Cash basis. d) The Bank s operation are solely in the Banking Service Industry including investment/treasury operations. 7. RETIREMENT BENEFIT: 7.1 Employee Benefits are recognized in accordance with AS-15 on Employee Benefits 7.2 Short term employee benefits namely Leave Fare Concession and Medical Aid are measured at cost. 7.3 Long term Employee benefits and post-retirement benefits namely gratuity, pension and leave encashment are measured on a discounted basis under the Projected Unit Credit Method on the basis of annual third party actuarial valuations. 8. OTHER PROVISIONS During the year under review, an amount of Rs.1,71,55, has been provided against net outstanding entries of old General Accounts of one of the constituent bank. 9. TAXATION Provision made for deferred taxes in accordance with AS-22 on Accounting for Taxes on Income th A N N U A L R E P O R T,

41 A S S A M G R A M I N V I K A S H B A N K 10. APPROPRIATION OF PROFIT 20% of total Profit after tax has been appropriated to Special (Statutory) Reserve and the balance to General/ Revenue Reserve. 11. AS 20 EARNINGS PER SHARE (Amount in lakhs) Particulars Net Profit/(Loss) after tax available for Equity Share Holders (`) Weighted Average number of Equity Shares Basic and Diluted earnings per Share (`) Nominal Value per Share (`) B) NOTES ON ACCOUNTS: 1. RECONCILIATION: Bank is in process of Reconciliation and clearance of old outstanding entries of Inter office/ Inter Branch transactions. It is worth mentioning that the data entry in respect of inter branch transaction has been completed up to Transaction of this account has been centralised w.e.f and reconciliation of centralised account is up to date.further, as on , AGVB draft issue and payment have been matched in regard to all the branches up to and data entry for reconciliation of this account has been completed upto Bank has started Centralised Demand Draft a/c w.e.f and all Demand Drafts are now issued & paid from this account. The centralized DD is reconciled as on Further Centralised Bankers Cheque has been introduced from and the same is reconciled upto Reconciliation of old General Accounts of one of the constituent bank are still pending and presently there is a net difference of Rs , the same has been fully provided by the bank. Reconciliation of balances of Books of Accounts of all the branches except stated above has also been completed. 2. INVESTMENTS Additional depreciation of Rs.7,32,41, (net of withdrawal of Rs.14,75,54,868.00) has been shifted from Investment Fluctuation Reserve to Depreciation of Investment. 3. ADDITIONAL DISCLOSURES. In terms of guidelines issued by the RBI/NABARD additional disclosures are as under: a. Capital Sr. No. Particulars i. CRAR (%) ii CRAR Tier I Capital (%) iii. CRAR Tier II Capital (%) iv. Percentage of shareholding of the a. Government of India b. State Government (Government of Assam) c. Sponsor Bank (United Bank of India) b. Investments (Rs. Lakh) Sr. No. Particulars Value of Investments i. Gross value of Investments ii Provisions for Depreciation iii. Net Value of Investments th A N N U A L R E P O R T,

42 2. Movement of provisions held towards depreciation of investments i. Opening Balance ii. Add : Provisions made during the year iii. Less : Write off/write back of excess provisions during the year iv. Closing Balance c. (i) Non- SLR Investment portfolio (i) Issuer composition of Non SLR Investments Sl. No. Issuer Amount Extent of private placement Extent below investment grade securities Extent of unrated securities (`. Lakh) Extent of unlisted securities 1 PSUs NIL NIL NIL 2 FIs NIL NIL NIL 3 Banks NIL NIL NIL 4 Private corporate NIL NIL NIL 5 Others NIL NIL NIL TOTAL NIL NIL NIL Provision held towards depreciation NIL NIL NIL (ii) Non-performing Non-SLR Investments Sl.No. Particulars Opening balance Additions during the year Reductions during the year Closing Balance Total provisions held (`. Lakh) 4. Asset Quality 4.1. a) Non-Performing Asset (` Lakh) Sr. No. Particulars i. Percentage of net NPA to net Advances: ii. Movement of NPAs (a) Gross NPA at the beginning of the year (b) Additions (Fresh NPAs) during the year Sub-Total (A) (C) Less : Upgradations Recoveries (excluding recoveries made from upgraded accounts) Write offs Sub-Total (B) Closing Balance th A N N U A L R E P O R T,

43 A S S A M G R A M I N V I K A S H B A N K Sr. No. Particulars iii. iv. Movement of Net NPAs (a) Opening Balance (b) Additions during the year (c) Reductions during the year (d) Closing Balance Movement of provisions for NPAs (excluding provisions on standard assets) (a) Opening Balance (b) Provisions made during the year (c) Write Off/write-back of excess provisions (d) Closing Balance b) Calculation of NPA Provision coverage ratio (` Lakh) Particulars Total Non-Performing Assets Total Provision Held Provision Coverage Ratio c) Category wise classification of provision against Non-performing advances (` Lakh) Sl No. Category of advance Gross Amount Cumulative Provision Net Advance 1 Standard* Sub-Standard Assets Doubtful Assets - I Doubtful Assets - II Doubtful Assets III/ Loss Assets Total * Not netted with Provisions 4.2. Details of Loan Assets subject to Restructuring (` Lakh) Sr. No. i. ii iii. iv. Particulars Total amount of loan assets subject to restructuring, rescheduling, renegotiation The amount of Standard assets subject to restructuring, rescheduling, renegotiation The amount of Sub-Standard assets subject to restructuring, rescheduling, renegotiation NIL NIL The amount of Doubtful assets subject to restructuring, rescheduling, renegotiation NIL NIL Note [(i) = (ii) + (iii) + (iv)] NIL NIL NIL 12 th A N N U A L R E P O R T,

44 4.3 Details of financial assets sold to Securitization (SC)/Reconstruction Company (RC) for Asset Reconstruction (` Lakh) Sr. No. Particulars i. No. of Accounts NIL NIL ii Aggregate value (net of provisions) of accounts sold to SC/RC NIL NIL iii. Aggregate consideration NIL NIL iv. Additional consideration realized in respect of accounts transferred in earlier years NIL NIL v. Aggregate gain/loss over net book value NIL NIL 4.4. Details of non-performing financial assets purchased (` Lakh) Sr. No. Particulars (a) No. of Accounts purchased during the year NIL NIL (b) Aggregate outstanding NIL NIL 2(a) Of these, number of accounts restructured during the year NIL NIL (b) Aggregate outstanding NIL NIL 4.5. Details of non-performing financial assets sold (` Lakh) Sr. No. Particulars No. of Accounts sold NIL NIL 2. Aggregate outstanding NIL NIL 3. Aggregate consideration received NIL NIL 4.6 Provisions of Standard Assets (` Lakh) Sr. No. Particulars (i) Provisions made towards Standard Assets (-) (-) Concentration of Deposits, Advances, Exposures and NPAs i) Concentration of Deposits (` in Crores) Total Deposits of twenty largest depositors Percentage of Deposits of twenty largest depositors to Total Deposits of the bank 5.06 ii) Concentration of Advances (` in Crores) Total Advances to twenty largest borrowers Percentage of Advances to twenty largest borrowers to Total Advances of the bank 2.60 iii) Concentration of Exposures (` in Crores) Total Exposures of twenty largest borrowers/customers Percentage of Exposures to twenty largest borrowers/customers to Total Exposure of the bank on borrowers/customers 2.82 iv) Concentration of NPAs (` in Crores) Total Exposure to top four NPA accounts th A N N U A L R E P O R T,

45 A S S A M G R A M I N V I K A S H B A N K 4.8 Sector-wise NPAs Sl No. Sector Current Year Previous Year Outstanding Total Advances Gross NPAs Percentage of Gross NPAs to Total Advances in that Sector Outstanding Total Advances Gross NPAs (` Crore) Percentage of Gross NPAs to Total Advances in that Sector A Priority Sector 1 Agriculture and Allied Activities Advances to industries sector eligible as priority sector lending 3 Services Personal loans Sub total (A) B Non-Priority Sector 1 Agriculture and Allied Activities Industry Services Personal loans Sub total (B) TOTAL (A+B) Business Ratio Sr. No. Particulars (i) Interest income as percentage of average working fund (ii) Non-interest income as percentage of average working fund (iii) Operating profit as percentage to average working fund (iv) Return on assets (v) Business (Deposits plus advances) per employee lac lac (vi) Net profit per employee 0.03 lac 1.26 lac No. of employees of the Bank: th A N N U A L R E P O R T,

46 6. Asset Liability Management Maturity pattern of certain items of assets and liabilities The classification of Asset and Liabilities in different time buckets has been compiled on the basis of information collected from the branches/offices and necessary adjustment/apportionment made at Head Office on the basis of behavioural maturity pattern. The details are as under: (`in lakhs) 1-14 days days 29 days up to 3 months Over 3 months & up to 6 months Over 6 months and up to 1 year Over 1 year & up to 3 years Over 3 years & up to 5 years Over 5 years Deposits Advances Investments Borrowings Total 7. Exposures Exposure to Real Estate Sector (` in lakh) Sr. No. Category A (i) (ii) Direct exposure Residential Mortgages Lending fully secured by mortgages on residential property that is or will be occupied by the borrower or that is rented Commercial Real Estate Lending secured by mortgages on commercial real estates (Office buildings, retail space, multi-purpose commercial premises, multi-family residential buildings, multi-tenanted commercial premises, industrial or warehouse space, hotels, land acquisition, development and construction, etc.) Exposure would also include non-fund based (NFB) limits; (iii) Investments in Mortgage Backed Securities (MBS) and other securitized exposures NIL NIL a. Residential NIL NIL b. Commercial Real Estate NIL NIL B Indirect Exposure NIL NIL Fund-based and non-fund based exposures on National Housing Bank (NHB) and Housing Finance Companies (HFCs) NIL NIL 8. Details of Single Borrower (SGL), Group Borrower Limit (GBL) exceeded by the Bank The Bank has not made any investment/advance beyond the prudential exposure limit of the Bank during the financial year. 9. AS 22- Accounting for Taxes on Income a) Amount of provisions made for Income-tax during the year (` Lakh) Particulars Provision for Income Tax Nil th A N N U A L R E P O R T,

47 A S S A M G R A M I N V I K A S H B A N K b) The component of Deferred Tax Assets is as follows: (` Lakh) Particulars Timing differences Depreciation on Fixed Assets Unabsorbed Depreciation Nil 10. Disclosure of Penalties imposed by RBI During the year under report the bank had to pay Rs.64937/- (Rupees sixty four thousand nine hundred thirty seven) only as penalty imposed by Reserve Bank of India for default in maintenance of CRR for the fortnight Aug 13th 26th, Disclosure of requirements as per Accounting Standards where the RBI has issued guidelines in respect of disclosure items for Notes to Accounts a) Compliance of Accounting Standard 18: As on , 2(Two) officers are working in the bank on deputation from Sponsor Bank i.e. United Bank of India. The details of the date of joining, emoluments drawn etc. are given below: (` Lakh) Sl No. Name of the officer Designation in the Bank Date of joining Date of transfer Emoluments drawn during the year 1 Sri Shio Shankar Singh Chairman Sri Sanjaya Nand Chairman NA Sri Nripendra Nath Baishya General Manager NA TOTAL Remarks 12. Other Accounting Standards Bank has complied with the disclosure norms stipulated under the various Accounting Standards issued by the ICAI in accordance with NABARD directives. 13. Provisions and Contingencies The aggregate position of all the provisions and contingencies of the Bank are disclosed as under: (` Lakh) Sr. No. Particulars a Opening Balance in the provisions accounts b The quantum of provisions made in the accounting year c Amount of draw down made during the accounting year d Closing Balance in the provisions accounts Amount of draw down as shown above is the amount written off against Bad debts and Investment Fluctuation Reserve. 14. Draw Down from Reserve Bank has not drawn down any amount from the Reserve other than Investment Fluctuation Reserve. 15. Disclosure of complaints The position of disposal of complaints is as under: 12 th A N N U A L R E P O R T,

48 A. Customer Complaints Sr. No. Particulars Details a No. of complaints pending at the beginning of the year 4 b No. of complaints received during the year 86 c No. of complaints redressed during the year 86 d No. of complaints pending at the end of the year 4 B. Award passed by the Banking Ombudsman a No. of unimplemented Awards at the beginning of the year NIL b No. of Awards passed by the Banking Ombudsmen during the year NIL c No. of Awards implemented during the year NIL d No. of unimplemented Awards at the end of the year. NIL 16. Previous year s figures have been regrouped /rearranged wherever considered necessary. S. Nand M.R.K. Reddy A. K. Sinha Chairman Director Director V. GANDOTRA R. K. NAYAK K. THAKURIA Director Director Director E. DEKA S. U. LASKAR P. L. DEV MAHANTA Director Director Director Date: Place: Guwahati For ALPS & CO. Chartered Accountants Firm Regd. No E (A. K. KHETAWAT) Partner M No th A N N U A L R E P O R T,

49 A S S A M G R A M I N V I K A S H B A N K CRAR STATUS AS ON PRUDENTIAL NORMS Statement of Capital Funds, Risk Assets/ Exposures and Risk Asset Ratio. Part A-Capital Funds and Risk Assets Ratio Amount in Lakh I Capital Funds A Tier I Capital elements 1 Paid up capital 8, Less1 1.1 Accumulated losses 1.2 Deferred Tax Assets (DTA) Shortfall in provisions 1.4 Shortfall in provisions for Gratuity Payable 1.5 Shortfall in provisions for Leave encashment 1.6 Other Intangible assets, if any 2 Net paid-up Capital 8, Reserves and Surplus 29, Statutory reserves 5, Capital reserves 3, Other reserves* (Specify) (General/Revenue Reserve) 20, Surplus in Profit and Loss Account 4 Total of Tier I Capital 38, B Tier II Capital elements 1 Revaluation reserves 2 General provisions and loss reserves Investment fluctuation reserves/ funds 4, HEAD ROOM DEDUCTION 5 Net Tier II Capital 5, C Total Capital (Tier I + Tier II) 43, II Risk Assets 1 Adjusted value of funded risk assets i.e. on Balance Sheet items (tallies with Part "B") 372, Adjusted value of non-funded and off-balance Sheet items(tallies with Part C) Total Risk -Weighted Assets (1+2) 373, III Percentage of Capital Funds to Risk Weighted Assets (I/II*100) S. Nand M.R.K. Reddy A. K. Sinha Chairman Director Director V. GANDOTRA R. K. NAYAK K. THAKURIA Director Director Director Date: Place: Guwahati E. DEKA S. U. LASKAR P. L. DEV MAHANTA Director Director Director For ALPS & CO. Chartered Accountants Firm Regd. No E (A. K. KHETAWAT) Partner M No th A N N U A L R E P O R T,

50 Part-B Risk Weight Assets and Exposures Amount in lakh Sl. No. Asset Item Book Value {net} Risk Weight (%) Risk Adjusted Value Asset Items I Cash and Bank Balances 5, Cash, balances with RBI 32, Balances in current a/c with other Banks 56, , Claims on banks 187, , II Investments 1 Investments in Govt. Securities 246, , Investments in other approved securities guaranteed by central/ state govt. Investments in other securities where payment of interest and repayment of principal are guaranteed by central Govt. (It will include Indira/kisan vikas patra and investment in bonds where payment of interest and principal is guaranteed by Central Govt/State Govt.) Investments in other securities where payment of interest and repayment of principal are guaranteed by State Govt. (If, the same has became NPA, it will attract 102.5% risk weight and therefore include under all other investments at 10 below.) Investments in other approved securities where payment of interest and repayment of principal are not guaranteed by central/ state Govt. Investments in Govt. Guaranteed securities of Govt. Undertakings which do not form part of the approved market borrowing programme Claims on commercial banks III Investments in securities which are guaranteed by banks as to payment of interest and repayment of principal Investments in bonds issued by public financial institutions for their Tier II capital All other investments including investments in securities issued by Public Financial Institutions Direct investment in equity shares, convertible bonds, debentures and units of equity oriented mutual funds including those exempted from Capital Market Exposure Loans and Advances including bills purchased and discounted , , Loans and advances guaranteed by GOI th A N N U A L R E P O R T,

51 A S S A M G R A M I N V I K A S H B A N K Sl. No. Asset Item Book Value {net} Risk Weight (%) Risk Adjusted Value 2 Loans guaranteed by State Governments State Government guaranteed loan which has become a non performing asset Loans granted to PSU of GOI Loans granted to PSU of State Govt Others including PFIs 2,67, ,67, For the purpose of credit exposure, bills purchased/ discounted/ negotiated under LC (where payment to the beneficiary is not under reserve) is treated as an exposure on the LC issuing bank and assigned risk weight as is normally applicable to inter-bank exposures Bills negotiated under LCs under reserve, bills purchased/ discounted/ negotiated without LCs, will be reckoned as exposure on the borrower constituent. Accordingly, the exposure will attract a risk weight appropriate to the borrower a Government 0.00 b Banks c Others Micro and Small Enterprises (MSE) Advances Guaranteed by Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE) up to the guaranteed portion. (Banks may assign zero risk weight for the guaranteed portion. Outstanding balance in excess of the guaranteed portion would attract a risk-weight as appropriate to the counter-party) 9.1 Housing Loan to individuals - Category of Loan 3, a Up to Rs 20 Lakh 20, , b Above Rs 20 lakh and up to Rs 75 lakh 1, c Above Rs 75 lakh Housing loans guaranteed by Credit Risk Guarantee Fund Trust for Low Income Housing (CRGFTLIH) up to the guaranteed portion. (The bank may assign zero risk weight for the guaranteed portion. The balance outstanding in excess of the guaranteed portion would attract a risk-weight as appropriate to the counterparty). 10 Consumer credit including personal loan 11, , Loans up to Rs. 1 lakh against gold and silver ornaments. (In case the loan amount is more than Rs. 1 lakh, entire loan amount has to be risk weighted for the purpose for which the loan has been sanctioned.) Education loans th A N N U A L R E P O R T,

52 Sl. No Asset Item Loans extended against primary/ collateral security of shares/ debentures Advance guaranteed by DICGC. (The risk weight of 50% should be limited to the amount guaranteed and not the entire outstanding balance in the accounts. In other words, the outstanding in excess of the amount guaranteed, will carry 100% risk weight.) Book Value {net} Risk Weight (%) Risk Adjusted Value 15 Advance against term deposits, life policies, NSC, IVPs, and KVPs where adequate margin is available. 8, Loans and Advances granted by RRBs to their staff 7, , Takeout Finance 17.1 Unconditional takeover (in the books of lending institution) a Where full credit risk is assumed by the taking over institution b Where only partial credit risk is assumed by taking over institution b.1 The amount to be taken over b.2 The amount not to be taken over IV Conditional takeover (in the books of lending and taking over institution) Other Assets Premises, furniture and fixtures 1, , Interest due on Government securities 3, Accrued interest on CRR balances maintained with RBI (net of claims of government/rbi on banks on account of such transactions) Income Tax deducted at source (net of provision) Advance tax paid (net of provision) All other Assets 11, , V Total 8,75, , th A N N U A L R E P O R T,

53 A S S A M G R A M I N V I K A S H B A N K Part C-Off Balance Sheet items Amount in lakh Credit Contingent/ OBS items Client/ Obligant/ Guarantor Gross Book Exposure Margins and provisions Net Exposure CCF for Contingent % RW for Obligant % 1 Letter of Credit (Doc) Govt Letter of Credit (Doc) Banks Letter of Credit (Doc) Others Total letter of Credit 5 Guarantees - Financial Govt Guarantees - Financial Banks Risk Adjusted Value of Exposure 7 Guarantees - Financial Others Total Guarantees - Financial Guarantees - Others Govt Guarantees - Others Banks Guarantees - Others Others 1, , Total Guarantees - Others 1, , Acceptance and Endorsements Govt Acceptance and Endorsements Banks Acceptance and Endorsements Others Total Acceptance and Endorsements 17 Undrawn Committed credit lines Govt Undrawn Committed credit lines Banks Undrawn Committed credit lines Others Total Undrawn Committed credit lines 21 Transactions/ Asset sale with Recourse 22 Transactions/ Asset sale with Recourse 23 Transactions/ Asset sale with Recourse 24 Total Transactions/ Asset sale with Recourse Govt Banks Others Liability on account of partly paid shares Others Govt Others Banks Others Others Total Others 30 Total Contingent Credit Exposure 1, , Claims against bank not acknowledged as debt th A N N U A L R E P O R T,

54 ÈÅÿÊ ÿ ÊÊ ÁŸ UøŸÊ ÈÅÿÊ ÿ ÃÕÊ ˇÊappleòÊËÿ ÊÿÊ ÿ xv.æx.wæv à U üêë ÿê ŸãŒ äÿˇê Á Ã È Ê U Ÿapple Uª ÈÅÿ œ ÁŸ UˡÊáÊ, à ÃÊ fl appleπê UˡÊÊ Áfl ʪ ÁŸ Ê ÃÊ È ŒÊ U ÈÅÿ œ Êß UË, Êß fl ÁflûÊ Áfl ʪ ˇÊappleòÊËÿ ÊÿÊ ÿ ŸÎ apple 㺠ŸÊÕ Ò ÿ UÊ œ flêÿë Ê Ã «appleu Ê ÈÅÿ œ appleπê fl ÁŸflapple Ê Áfl ʪ U UË Œ Œapple ŸÊÕ ÈÅÿ œ fl Í Ë Áfl ʪ ÁŸ ŸÊÕ ÈÅÿ œ Rapple Á«U U ÁŸª UÊŸË Áfl ʪ UÊ Î cáê Ê Ê ÈÅÿ œ Ë «U «UË ı U Ë, ÊÁ Áfl ʪ Ÿ ÊÁ U Ê ÈÅÿ œ Rapple Á«U U Áfl ʪ ˇÊappleòÊËÿ ÊÿÊ ÿ ˇÊappleòÊËÿ œ ÊÊÁ Á apple ÊÊπÊ Êapple Ë ÅÿÊ Ÿ Ê«UË ÊÊ Ã È Ê U È U L flê v. Ÿ Ê«UË w. ÊÄ Ê x. U apple UÊ y. Œ Uª z. UŒÊ ªÈ«UË 74 ªÙ ÊÉÊÊ U ŒË Ê U L flê v. ªÙ ÊÉÊÊ U w. Ù U UÊ U x. ŸªÊ fl, y. Êapple Êß z. Ê È Ë 78 Á ø U L È ŸÈgËŸ Œ v. UÊ U w. UË ª x. ÒU Ê Ê ŒË 48 πë È U Áª UËU Ê ŒûÊ v. πë È U w. ÊÙÁáÊÃ È U x.œapple Ê Ë, y. Áfl flÿêõ 61 ªÈflÊ UÊ UË ıá v. Ê M w. Ê M ( apple UÙ) x. Ù ËUªÊ fl 48 Ù UÊ ÊÊ«U ÍÀÿ ÃÊ È ŒÊ v. Ù UÊ ÊÊ«U w. ªÊß ªÊ fl x. Áø UÊ ª y. ÇflÊ Ê«UÊ z. œè «UË, {. Ê Õ ÊÊ Ê UÊ 52 Á«U Ȫ U ÊÊ Ã È Ê U Œapplefl v. Á«U Ȫ U w. Áß ÈÁ ÿê x. Á Êfl ʪ U, y. ø UÊß Œapplefl 53 Lakhimpur Region Dibrugarh Region Kokrajhar Region Guwahati Region Nalbari Region Golaghat Region Silchar Region 52 vwflê flêá ÁÃflappleŒŸ,

55 ÁŸŒapple Ê Ê ÁÃflappleŒŸ wæv{-v ª Ê ËáÊ Áfl Ê Ò ˇÊappleòÊËÿ ª Ê ËáÊ Ò ÁœÁŸÿ -v~ { Ë œê UÊ wæ apple ÊflœÊŸÙ apple ê à ÁŸŒapple Ê «U «appleu U apple ÊÕ v Ò wæv{ apple xv Êø wæv Ë flᜠà apple appleπê- UËÁˇÊà ÃÈ Ÿ- òê, Ê fl UÊÁŸ πêãê, appleπù U Á Uå ÁáÊÿÙ ı U appleπê UËˇÊ Êapple apple ÁÃflappleŒŸ apple ÊÕ vwflê flêá ÁÃflappleŒŸ Ù SÃÈà UÃapple Ò U fl wæv{-v apple Œı UÊŸ Êÿ ÁŸc ÊŒŸ Ë Ê Á ÿê xv-æx-wæv Ã È ÿfl ÊÿU U U vwæ w.æ{ UÙ«U à UÙ ªÿÊ Á U apple fl apple È ÿfl ÊÿU apple È Ê apple y.}z' Ë UÙûÊ UË Œ Ë ªÿË È ÿfl Êÿ apple ~wy.ww UÙ«U L ÿapple Ê ı U yvy.}y UÙ«U áê fl Áª apple Ò U Ò apple ª Ê U Ù Ë ÅÿÊ ~.~w Êπ apple ÖÿÊŒÊ UÙ ªÿË ÒU ª Ê U Ù apple Ê apple apple væ.y{' Ë flîáh Œ Ë ªÿË ß flᜠapple Œı UÊŸ vz~}æz{ Ÿÿapple πêãapple ( Ê+ áê) πù apple ªÿapple fl apple Œı UÊŸ }ÆÆÆÆÆ apple ˇÿ apple È Ê apple vx~}æzz Ÿÿapple øã Ò πêãapple πù apple ªÿapple xv.æx.wæv Ã Ò apple È Ê apple Ê ª Ê ( Ë ) Ê Á US Ê {{.xz' ÒU Áà ÊÊπÊ Ë Uà ÊŒ ÃÊ w}.æ} UÙ«U L ÿapple apple U U w~.v{ UÙ«U UÙ ªÿË Áà øê UË Ë Uà ÊŒ ÃÊ z.yw UÙ«U L ÿapple apple U U z.}w UÙ«U L ÿapple UÙ ªÿË ÊÕÁ ÃÊ ˇÊappleòÊ apple Áª x{ææ.yy UÊapple«apple U U x{yy.~v UÙ«U L ÿapple UÙ ªÿË Î Á ˇÊappleòÊ apple Áª v{~.}v UÙ«U L ÿapple apple U U v}z.~x UÙ«U L ÿapple UÙ ªÿË ß apple ~.yx' Ë UÙà UË Œ Ë ªÿË Ò Ÿapple ß fl yzzwæ Ÿÿapple Á ÊŸ apple Á«U U Ê«U ( apple Ë Ë) Ê UË Á ÿapple fl apple Œı UÊŸ wv}xv Ÿÿapple Êà UÊÿ Í Êapple ( ø Ë) Ù Ê apple ÊÕ Ù«UÊ ªÿÊ ß Ã U U apple xv-æx-wæv Ã Ò Ê apple ÊÕ Ù«appleU ªÿapple È ø Ë Ë ÅÿÊ U U wwæwx UÙ ªÿË fl apple Œı UÊŸ v}æz~ Ÿÿapple Êà UÊÿ Í Êapple ( ø Ë) Ù Ò apple áê apple ÊÕ Ù«UÊ ªÿÊ ß Ë È ÅÿÊ U U v}wyv UÙ ªÿË fl apple Œı UÊŸ {}x Ÿÿapple Ê Êãÿ apple Á«U U Ê«U ( Ë Ë Ë) Ê UË Á ÿapple ªÿapple ß Ã U U apple È apple apple Ê«UÙZ Ë ÅÿÊ U U }~wvx UÙ ªÿË Ÿ Ë apple Ÿ Œ fl Í Ë xv-æx-wæv à L. xv.xæ UÊapple«U Ë ÃÕÊ fl apple ŒÊÒ UÊŸ ÊÒ«UÊapple UÁ S U U Ê apple L. {~.v} Êπ fl Í Ë ªß Ò Ê ÊÈh Ê ( U Ë ŒÊÿªË apple ÊŒ) ß fl Æ.z{ UÙ«U L ÿapple Ê U UÊ Ò Ÿapple fl ŒÊÒ UÊŸ {yvæzw UË Ê«U ı U v~}}{x apple Ë Ë L apple Ê«U Ù Ê UË Á ÿê fl apple Œı UÊŸ ÃËŸ Æy ŸÿË ÊÊπÊ πù Ë ªßZ ß apple È ÊÊπÊ Ù Ë ÅÿÊ U U yvy UÙ ªÿË fl apple Œı UÊŸ È wæ}æ» Ë Êÿ ÊÿÙÁ à Á ÿapple ªÿapple œêÿ òêë Ÿ œÿ ÿù ŸÊ ( Ë apple«uëflêß ) apple ê Ã È vxwxvy} Ÿÿapple πêãapple πù apple ªÿapple Ò Ÿapple Ê ÊÁ È UˇÊÊ ÿêapple ŸÊ Êapple Ò apple Ë ËflÊß, Ë apple ËflÊß ÃÕÊ ËflÊß Êapple ÊÿÊ Áãflà Á ÃÕÊ Äà ÿêapple ŸÊ Êapple apple à à R Ê xæzyxw, vvwvyw ÃÕÊ ywvxw Êapple ÍøË h Á ÿê ÕÊ ß apple UÊíÿ apple flê Áœ Ë Î Ã Á ª Ê Uà U Ê U apple ª Ê ËáÊ Áfl Ê òêê ÿ mê UÊ ª apple«appleu ÊŸ ÁR ÿê apple à à ËflË Ë- Ê U ß UË Êß ªÊß ªÊ fl, Ãapple È U ÃÕÊ Êapple U Ê U Êapple ª apple«u Á ËflË Ë- Ê U ß UË Êß, Ê M ( ) ÃÕÊ ªÊß ªÊ fl Êapple À appleπÿëÿ Œ Ê Ÿ apple Á ª apple«u È US Ê U ŒÊŸ Á ª Ò Ÿapple fl wævz-v{ apple ŒÊÒ UÊŸ ø Ë Rapple Á«U U Á apple apple Á ŸÊ Ê«U apple fl üêapplec U Ò È US Ê U Êåà Á ÿê fl apple ŒÊÒ UÊŸ Ò Ÿapple vx Á«UÁ U» Êߟapple Á ÿ Á UappleU Ë Ò ÊÿÊappleÁ à Á ÿê vwflê flêá ÁÃflappleŒŸ,

56 ÁˇÊåà Á Uøÿ ÍflÙ ûê U ˇÊappleòÊ apple ÊòÊ ÈŸª Á UÃ Ê U Ê U Ë ª Ê ËáÊ Áfl Ê Ò Ë SÕÊ ŸÊ vw Ÿfl UË, wææ{ Ù Ê U Ê U Ë ÁœÁŸÿ, v~ { Ë œê UÊ wx ( ) apple ÊflœÊŸÙ apple ê à Ãà Ê ËŸ ʪÖÿÙÁà ªÊ fl ËÿÊ Ò, Áπ Ë ªÊ fl ËÿÊ Ò, UÊ U ª Ê ËáÊ Ò ı U È ŸÁ UË ªÊ fl ËÿÊ Ò Ù Ë Î Ã U apple Ë ªÿË ÕË Ò Ê œêÿ ÊÿÊ ÿ Ê ÈL Ê UŒapplefl Õ, Ê ªÊª U, ªÈflÊ UÊ UË- }vææz, apple ÁSÕà ÒU ª Ê ËáÊ Áfl Ê Ò, UÊÖÿ apple xx Á Ù apple apple xæ Á Ù apple, Ê Ë ÊÇ Ê ª, Ífl Ê Ë ÊÇ ª ı U Á Ê ß Ê Ù apple UÙ U U ãÿ Ë Á Ê apple Êÿ Uà ÒU Ò Ù Ê UÃËÿ Á U fl Ò apple ÁŒŸÊ w.æv. wææ~ Ù Ê UË Áœ ÍøŸÊ ÅÿÊ Ê U Ë Ë«UË. Ë Ù. Ê U Ê U Ë. yxæ/æx.æz.vææ/wææ}-æ~ apple ŸÈ Ê U Áœ ÍÁøÃ Ò Ê Œ Ê Êåà ÒU Ê U Ê U Ë apple Á Ãÿ Ugapple ÿ ª Ê ËáÊ Áfl Ê Ò apple Á Ë U UÊ U Ò U ª Ê ËáÊ Áfl Ê Ò Î Á, ß, ÿê Ê U fl appleflê ÃÕÊ ãÿ Uà ÊŒŸ ªÁÃÁflÁœÿÙ apple Á áê U éœ UÊ U ª Ê ËáÊ Õ ÿflsõê apple Áfl Ê U apple ÖÿÊŒÊ Ù U ŒappleÃÊ ÒU ß apple ÉÊÈ ı U Ë Ê Ã Á ÊŸÙ, Î Á üêá Ù, ŒSÃ Ê UÊapple, ÉÊÈ UlÁ ÿù, ø Ë ÊÁŒ Ù Uà ÊŒ ÊÿÙZ apple Á áê ı U Ê U Ê U Ë ÊŸÍŸ, v~ { Ë œê UÊ v}(w) apple ÃÕÊ Ò ÁŸÿÊ ÊŸÍŸ, v~y~ Ë œê UÊ {(v) apple UÀ appleáπã apple ŸÈ Ê U ÿêfl ÊÁÿ Ê UÙ Ê U apple Á áê ŒappleŸapple U Ù U ÁŒÿÊ ÊÃÊ ÒU Ò Ê ˇÿ ª Ê ËáÊ apple apple ÖÿÊŒÊ ÊÊπÊ UÙŸapple apple Ê UáÊ U Ê UÊ Ã ÿ ı U ŒÊÁÿàfl ÒU Á U ª Ê ËáÊ ÙªÙ, πê U U appleáˇêã fl fl ÁøÃ, Ù Î Á Uà ÊŒŸ UÊŸapple, Ù U flª apple ÙªÙ apple UàÕÊŸ, ª Ê ËáÊ ÿèflê Ù apple UÙ ªÊ U apple Á Ò Á ª ÈÁflœÊ ŒÊŸ UŸapple apple ÊÕ UË ª Ê ËáÊ apple flêzªëáê Áfl Ê apple Á ŸË Áà hãê Ù Œ ÊÊ Ò apple Áfl Ê Ë U Ù apple U Ê UË S Î Áà ȌΠU ÈUß ÒU ı U U Œapple Ê apple ÊË ª Ê ËáÊ Ò UÙŸapple Ê ˇÿ apple U ø U appleu Ò U ß apple Á Uà ÊŒ ŒÊŸ UŸapple, appleflê apple Sà U ı U ÿêfl ÊÁÿ ÃÊ ŸÊÿapple UπŸapple Ù apple U üêapplec U ÊŸ Ù fl ø Ÿ Ù ŸÊ U appleu Ò U U à Á ÃŸÊ Êåà U øè apple Ò U, U apple Ë UË ı U ÖÿÊŒÊ Êåà UŸÊ Ê Ë ÒU Ò Ë ŒÎÁc U ÁflûÊËÿ àõêÿ apple ÊÕ- ÊÕ ÉÊ U-ÉÊ U apple Ò Á ª ÊˇÊ UÃÊ Ê øê U UŸÊ ÊÒ U Î Á, ͡, ÉÊÈ fl Éÿ lêappleªêapple apple Á U apple ÊappleªÊapple apple ÊÁÕ Áfl Ê apple Á UUË Êÿ R UŸÊ ÃÊÁ Ê U Ê Ë mê UÊ ÁŸœÊ Á Uà ÊÒ UË U π UÊ Ã UÊ Ê apple ÊÒ U ÿ ÊQ ËflŸ fl Ê ÊÁ L apple Áà h Ÿ Á ÃÒ Ë Ò Ÿ apple ª UŸÊà UøŸÊ Ò ÃËŸ Sà UËÿ UÊ øapple apple Êÿ UÃÊ ÒU ÈÅÿÊ ÿ 07 ˇÊappleòÊËÿ ÊÿÊ ÿ 414 ÊÊπÊ ªÈflÊ UÊ UË apple œêÿ ÊÿÊ ÿ ( Ê ÈL Ê UŒapplefl Õ, Ê ªÊª U, ªÈflÊ UÊ UË - z) Êà ˇÊappleòÊËÿ ÊÿÊ ÿêapple apple Ò - 1 Ÿ Ê«UË ( Ë Ÿ Ë UÙ«U, «UÊ ÉÊ U fl Á Ê Ÿ Ê«UË, Á Ÿ - }v xxz) 74 ÊÊπÊ 2 ªÙ ÊÉÊÊ U ( È Ê Õ, ãÿí Ê Ù Ê ^ÔUË, «UÊ ÉÊ U fl Á Ê ªÙ ÊÉÊÊ U, Á Ÿ - }z {wv) 78 ÊÊπÊ 3 Á ø U (øı UªË, Á Ê ^ÔUË, Á ø U, Á Ê UÊ U, Á Ÿ - }} ÆÆy) 48 ÊÊπÊ 4 πë È U ( UÊÚS Ë U UÙ«U, UûÊ U πë È U, Á Ê πë È U, Á Ÿ - } ÆÆv) 61 ÊÊπÊ 5 ªÈflÊ UÊ UË ( UÊ ª U UÙ«U, øê Œ Ê UË, ªÈflÊ UÊ UË - x, Á Ÿ - }v ÆÆx) 48 ÊÊπÊ 6 Ù UÊ ÊÊ«U (ÕÊŸÊ UÙ«U, «UÊ ÉÊ U fl Á Ê Ù UÊ ÊÊ«U, Á Ÿ }x x Æ) 52 ÊÊπÊ 7 Á«U Ȫ U ( Ë Ê U Á ÁÀ«Uª, Á Ÿ Ÿª U, Á«U Ȫ U, Á Ÿ - }{ ÆÆx) 53 ÊÊπÊ 54 vwflê flêá ÁÃflappleŒŸ,

57 ª Ê ËáÊ Áfl Ê Ò ˇÊappleòÊËÿ ÊÿÊ ÿù apple Êÿ Ê ˇÊappleòÊ ) Á Ê fl üêappleáêëflê U ˇÊappleòÊËÿ ÊÿÊ ÿ Áê Á à Á Ù Ë ÅÿÊ Ÿ Ê«UË 05 ªÙ ÊÉÊÊ U 05 Á ø U 03 πë È U 04 ªÈflÊ UÊ UË 03 Á apple Ê ŸÊ ı U ÊÊπÊ Ù Ë ÅÿÊ Á apple v. Ÿ Ê«UË w. ÊÄ Ê* x. U apple UÊ y. Œ Uª z. UŒÊ ªÈ«UË v. ªÙ ÊÉÊÊ U w. Ù U UÊ U x. Ê È Ë y. ŸªÊ fl z. UÙ Êß v. UÊ U w. UË ª x. ÒU Ê Ê ŒË v. πë È w. œapple Ê Ë x. ÊÙÁáÊÃ È U y. Áfl flÿêõ v. Ê M w. Ê M ( apple UÙ) x. ÙÁ UªÊ fl y. ÊÄ Ê* ÊÊπÊ Ù Ë ÅÿÊ UÙ«U L. à üêappleáêëflê U ÊÊπÊ ÿê Ê U ÊœÊ U ( UÙ«U L ÿapple apple ) apple L. à apple L. à apple L. à L. apple Ë Ë «UË ß È Ù UÊ ÊÊ«U 06 v. Ù UÊ ÊÊ«U w. ªÊß ªÊ fl x. Áø UÊ ª y. ÇflÊ Ê«UÊ z. œè «UË {. ŒÁˇÊáÊ ÊÊ Ê UÊ Á«U Ȫ U 04 v. Á«U Ȫ U w. Áß ÈÁ ÿê x. Á Êfl ʪ U y. ø UÊß Œapplefl È * ÊÄ Ê Á apple apple ê à ŒÙ (Æw) ÊÊπÊ ŸÊ Ù Ê UÊ ı U mê U È øë ˇÊappleòÊËÿ ÊÿÊ ÿ, ªÈflÊ UÊ UË apple ÁŸÿ òêáê apple ÊÃË Ò U ªÈflÊ UÊ UË ÁSÕà appleflê ÊÊπÊ Ë üêappleáêë Á Ë Ë ÿê Ê U ÊŸŒ «U apple à Uà Ÿ UË ÊÃË ÒU vwflê flêá ÁÃflappleŒŸ,

58 Ë) Ÿ ÅÿÊ Í U apple ŸÈ Ê U ÍflÙ ûê U ˇÊappleòÊ Ê ÊòÊ Ë Î Ã ˇÊappleòÊËÿ ª Ê ËáÊ Áfl Ê Ò ª Ê ËáÊ Áfl Ê Ò ÊÊπÊ Ÿapple Ufl apple Œ apple UÊÖÿ Ê apple «UÊ Ò ŸÊ ÈU Ê ÒU Ÿ ÅÿÊ apple Í U apple ŸÈ Ê U ÊÊπÊ Ù Ê flªë UáÊ ÁŸêŸÁ Áπà ÒU.. Á Ê ª Ê ËáÊ h - Ê U UË Ê U UË È 1 Ÿ Ê«UË ÊÄ Ê U apple UÊ Ê M ( apple UÙ) Ê M Œ Uª UŒÊ ªÈ«UË ÊÙÁáÊÃ È U Áfl flÿêõ ÇflÊ Ê«UÊ œè «UË ŒÁˇÊáÊ ÊÊ Ê UÊ Ù UÊ ÊÊ«U Áø UÊ ª ªÊß ªÊ fl Á Êfl ʪ U ø UÊß Œapplefl Ù U UÊ U Ê È Ë ªÙ ÊÉÊÊ U ŸªÊ fl UÙ Êß ÙÁ UªÊ fl UÊ U ÒU Ê Ê ŒË UË ª πë È U œapple Ê Ë Á«U Ȫ U Áß ÈÁ ÿê È vwflê flêá ÁÃflappleŒŸ,

59 ª Ê ËáÊ Áfl Ê Ò øê Ÿ apple ÁflÁ ãÿ ˇÊappleòÊÙ apple Ò apple Œ Ê Ÿ Ë ÁˇÊåÃ ËˇÊÊ ŸËøapple SÃÈÃ Ë Ê U Ë Ò ÊÊπÊ Ÿapple Ufl - ÊÊπÊ Ù Ê πù ŸÊ / SÕÊŸÊ Ã UáÊ Ò apple UÊíÿ apple ÊÊπÊ Ÿapple Ufl ÊÒªÊappleÁ M apple ë UË Ã U ÊÁ Uà Ò, Á» ÃËŸ Ê«Ë Á Êapple ÿõê Ê Ë Ê Ç Ê ª, flapples U Ê Ë Ê Ç Ê ª ÃÕÊ Á«U Ê Ê Ê Êapple UÊapple«U Ò Ë Êø wæv apple à à UÊíÿ apple xx Á Êapple apple apple xæ Á Êapple apple yvy ÊÊπÊ Ò ßŸ ÊÊπÊ Êapple Ê Áflà UáÊ Ê UË apple wæ h Ê UË apple } ÃÕÊ ª Ê ËáÊ apple xæ ÊÊπÊ Ò ÁÃflappleÁŒÃ ÿ apple ÊÊπÊ ÁflSÃÊ U Êÿ R apple Ã Ã Ò Ÿapple Æy (øê U) Ÿß ÊÊπÊ Êapple Êapple πêapple Ê.. ÊÊπÊ apple ŸÊ ˇÊappleòÊ πù Ÿapple Ë ÁÃÁÕ Á Ê ÃÊ 01 Á«U ÊÒ πë È U w{.æy.wæv{ œapple Ê Ë Ÿ ø-zw, ÊappleS U Á«U ÊÒ øêá U Ê Ë, Á Ê œapple Ê Ë,, Á Ÿ } Æz~ 02 ÊÁ Ë Ê UÊ (Ÿ U Ê È U) ªÈflÊ Ê UË Æ~.ÆzwÆv{ Ê M ( apple UÊapple) ÉÊ U. ~~, ÊÁ Ë Ê«Ê UÊapple«U, Ÿ U Ê È U, ªÈflÊ Ê UË- }væv~ 03 Ê È U Á ø U Æy.Æ{.wÆv{ UÊ U 04 Áflflapple ÊŸ Œ UÊapple«U Á ø U ww.æ{.wæv{ UÊ U ª Ê fl ÊappleS U Ê È U, Á Ê UÊ U, Á Ÿ }}}v{ Áflflapple ÊŸ Œ UÊapple«U, Á ø U, Á Ê UÊ U,, Á Ÿ }}ÆÆ Êappleÿ U Í Ë xv-æx-wæv Ã Ò Ë ÁflSÃÎà Êappleÿ U Í ËªÃ Áflfl UáÊ ÁŸêŸflÃ Ò ( UÊÁ Ê L. Ê U apple ) Êappleÿ U Í Ë πêãapple Ê ÁflSÃÎà Áflfl UáÊ Êappleÿ U œê U Ê UË/ Ê ÁòÊà øè ÃÊ Ÿ Ë ÁŒÿÊ ªÿÊ Ê Uà U Ê U ÊÍãÿ U Ê U ÊÍãÿ ÿíÿêß appleu«u Ò ÊÚ» ß Á«UÿÊ ÊÍãÿ È ÊÍãÿ Êappleÿ U Í Ë Ë UÊÁ Ê L. }~{xwz Ê U Ê Uà U Ê U, U Ê U ÃÕÊ ÿíÿêß appleu«u Ò ÊÚ» ß Á«UÿÊ mê UÊ Ò Êapple Í U UŸapple apple ÊÕ- ÊÕ Ê UË U ÁŒÿÊ ªÿÊ Ò, Êapple zæ' vz' xz' R Ê Ò xv-æv-wæv Ã Ò Ë Í U ÃÕÊ Ê UË Êappleÿ U Í Ë Ê Áflfl UáÊ SÃÈà U ÁŒÿÊ ªÿÊ Ò ( UÊÁ Ê L. Ê U apple ) Êappleÿ U Í Ë apple Í U ÃÕÊ Ê UË Áflfl UáÊ Áflfl UáÊ Ê Uà U Ê U ÊÿÊapple Ò U Ê U ÿêappleª Í U Êappleÿ U Í Ë Ê UË Êappleÿ U UÀ appleπÿëÿ ÒU Á ÒU Ë Ê Uà U Ê U, U Ê U ı U ÿíÿêß appleu«u Ò ÊÚ» ß Á«UÿÊ Ë Êappleÿ U Í Ë Ê Ù ŸÊ Ê«U apple òê NB.IDD. RRCBD/1637/316 (Gen)/ ÁŒŸÊ 30/03/2016 apple ŸÈ Ê U Êappleÿ U Í Ë apple M apple Á UflÁà à U ÁŒÿÊ ªÿÊ ÒU vwflê flêá ÁÃflappleŒŸ,

60 Ê xv-æx-wæv Ã Ò Ë È Ê L. ~wy.ww UÊapple«U Ë ÿêappleª Ê apple Êappleÿ U Êapple ÊŸapple apple Á Ãà M apple ÁŒÿÊ Ê U Ê Ò ÃÊÁ ʪapple Ê Ë ÊªÃ Êapple ÉÊ UÊÿÊ Ê apple ÃÕÊ Ê U Êapple ÊÿÊ Ê apple xv-æx-wæv{ Ã Ê ª Ê Ê Êappleÿ U {{.xz' U Ê ÁflûÊ fl wæv{-v{ ÃÕÊ wæv{-wæv Ê üêappleáêëflê U Ê Ë ÃÈ ŸÊà ÁSÕÁà ÁŸêŸflà U Ë - ( UÊÁ Ê L. Ê U apple ) à à flª πêãê UÊÁ Ê flîáh (% apple ) πêãê UÊÁ Ê flîáh % apple 1. øê Í πêãê øã Ò Ê ª Ê (v+w) ÊflÁœ Ê È È Ê apple øê Í, øã ı U ÊflÁœ Ê Ë Á US appleœê UË Ê z.z ', {Æ. }' ÃÕÊ xx.{z' U apple Áà ÊÊπÊ ÃÕÊU Áà øê UË Ê fl ÿfl Êÿ apple ÊÕ Ífl fl Ë ÃÈ ŸÊà UÊÁ Ê ŸËøapple SÃÈÃ Ò - ( UÊÁ Ê L. Ê U apple ) Áflfl UáÊ Ã Ã UÊÁ Ê flîáh (% apple ) UÊÁ Ê flîáh (% apple ) Áà ÊÊπÊ Ê Áà øê UË Ê Áà ÊÊπÊ ÿfl Êÿ Áà øê UË ÿfl Êÿ œê UË ËˇÊÊ apple ê à fl apple ŒÊÒ UÊŸ Ò Ÿapple ŸÊ Ê«U apple L. v {xzwæ Ê U à ȟÁfl ûê Ê Ê UÊÿÊ fl apple ŒÊÒ UÊŸ È ÈŸÁfl ûê UÊÁ Ê apple L. z {zxz Ê U Ë UÊÁ Ê UË ( Êapple) apple Á Ê Á UÃ Ë ªß Ò apple mê UÊ Á à ÿê éÿê apple ÈŸ ªÃÊŸ apple Êappleß òêèá U Ÿ Ë Èß xv-æx-wæv à L. {vzvyyv Ê U Ë UÊÁ Ê xv-æx-wæv{ Ë L. z}xwvx U Ë ÃÈ ŸÊ apple ÊÿÊ áê U Ê Ò Êapple apple Ÿ Œ ÃÕÊ Êapple ) xv-æx-wæv Ã Ò apple Ÿ ŒË UÊapple «Ë ÁSÕÁà ÁŸêŸflÃ Ò ( UÊÁ Ê L. Ê U apple ) Áflfl UáÊ fl apple à apple Ÿ ŒË Ÿ ŒË Ë ÊÒ Ã ı Ã Ê Ê ÊÒ Ã Ÿ ŒË % apple wæv{-v apple Œı UÊŸ ı à Ÿ ŒË œê UáÊ apple flîáf ÈÅÿà Ⱥ Ë UáÊ apple Œı UÊŸ ÊÊπÊ Ù mflê UÊ ÖÿÊŒÊ Ÿ Œ œê UáÊ apple U apple ÒU 58 vwflê flêá ÁÃflappleŒŸ,

61 Ë) Ò apple Ê øê Í πêãapple apple Êapple UÊÁ Ê ÁŸêŸflÃ Ò Áflfl UáÊ øê Í πêãê apple Ê UÊÁ Ê UÊÁ Ê Ê UÃËÿ Á U fl Ò apple ÿí Ë Êß ı U ãÿ Ò Ù apple È ª Ê ËáÊ Áfl Ê Ò ( UÊÁ Ê L. Ê U apple ) ÁŸflapple Ê xv-æx-wæv{ Êapple L. yæyv~ {~ Ê U Ë ÃÈ ŸÊ apple xv-æx-wæv à U Ê U apple Ò mê UÊ ÁŸflapple Ê Ë Ê US ÒappleUÁ«Uª UÊÁ Ê ÃÕÊ ŸÈ ÊappleÁŒÃ Áà ÍÁÃÿÊ L. yy~xw Æv Ê U U Ë Ê ( Êß «UË) ŸÈ Êà apple ÁŸflapple Ê z{. Æ' U Ê Ê U ı U ªÒ U- Ê U ÁŸflapple Ê Ê Áflfl UáÊ Á U apple ÁflûÊ fl Ë ÃÈ ŸÊà ÁSÕÁà apple ÊÕ ŸËøapple ÁŒÿÊ ªÿÊ ÒU Ë ÁŸflapple Ê Ê U Ë Êß apple ÁŒ ÊÊÁŸŒapple ÊÙ apple ŸÈM Á ÿapple ªÿapple ( UÊÁ Ê L. Ê U apple ) ÁŸflapple Ê Ù Ù Ê U ªÒ U- Ê U È ßŸ apple apple ªÒ U-ÁŸc ÊŒ ÁŸflapple Ê ªÒ U-ÁŸc ÊŒ ÁŸflapple Ê apple ÊflœÊŸ ˡÊÊ flᜠapple Œı UÊŸ ÁŸflapple Ê U ı à Êÿ.w{' UÙ ªÿÊ áê fl Áª ÁflûÊ fl wæv{-v apple à apple áê fl Áª Ë È ÊÿÊ ÁSÕÁà Á U apple fl apple Œı UÊŸ yvy }yxv U Ê U L ÿapple apple È Ê apple apple yvxwv~v{ U Ê U L ÿapple U Ë xv-æx-wæv Ã È áê fl Áª ÊÿÊ apple ÊÕÁ ÃÊ ˇÊappleòÊ Ù Áª Ê Áà Êà }.} ' U Ê xv-æx-wæv à apple áê fl Áª Ê flªë UáÊ xv-æx-wæv{ apple ÃÈ ŸÊà ÁSÕÁà apple ÊÕ ŒflÊ U éÿêò UÊ ŸËøapple ÁŒÿÊ ªÿÊ ÒU ÊÕÁ ÃÊ ˇÊappleòÊ Category of advance ( UÊÁ Ê L. Ê U apple ) à à UÊÁ Ê È áê Ê % UÊÁ Ê È áê Ê % Î Á fl Î Á ÊœÊÁ Uà % % Êß / ß % % appleflê fl ãÿ % % ÊflÊ áê % % È ÊÕÁ ÃÊ ˇÊappleòÊ % % ªÒ U- ÊÕÁ ÃÊ ˇÊappleòÊ % % È Áª % % È Áª apple apple Ù U flª Ù % % Áà ÊÊπÊ Áª ( ı Ã) XXX XXX Áà øê UË Áª ( ı Ã) XXX XXX vwflê flêá ÁÃflappleŒŸ,

62 flêá áê ÿù ŸÊ, wæv{-v apple à à Êÿ ÁŸc ÊŒŸ ÁflûÊËÿ fl wæv{-v apple Á flêá áê ÿù ŸÊ apple Ã Ã Ò Ê Êÿ ÁŸc ÊŒŸ ÁŸêŸflà U Ê ( UÊÁ Ê L. Ê U apple ) ÊŸ Áà hãê Áéœ ) Î Á ߟ apple apple» áê apple Á Ë) Êß Ë) appleflê «UË) ãÿ È áê Ê ŸÈ ÊÃ Ò Ê áê Ê ( Ë«UË) ŸÈ Êà xv.æx.wæv Ù zw.xy' Œ Á ÿê ªÿÊ Êß Ê U Ë ÊŸŒ «U ÊÁSà flªë UáÊ Ê U Ë Êß apple ÁŒ ÊÊÁŸŒapple ÊÙ Ê ŸÈ Ê Ÿ UÃapple ÈU Ò Ÿapple Êß Ê U Ë ÊŸ Ù apple ŸÈ Ê U Ÿapple áê fl Áª Ê flªë UáÊ Á ÿê ı U M UË ÊflœÊŸ Ë ÿflsõê Ë U Ê Á flã ÊŸ apple ÿ U Í UË Ã U U apple Á S U mê UÊ øêá à Ÿ UË ÒU Ò apple Ê ÁŒŸÊ Æv-Æv-wÆv} à Á S U ÊœÊÁ Uà Ÿ Ë U ÁSflø UŸapple Ê ˇÿ ÒU Á U apple fl apple Ê «UÙ apple ÊÕ xv.æx.wæv Ë ÁSÕÁà ŸËøapple ŒË ªÿË ÒU ( UÊÁ Ê L. Ê U apple ) à à Asset Type È UÁˇÊÃ È UÁˇÊÃ È Ê œêÿ È UÁˇÊÃ È UÁˇÊÃ È Ê œêÿu ÊŸ fl ÊŸ ÁŒÇœ-I ÁŒÇœ-II ÁŒÇœ-III UÊÁŸ ÁSÃ È Ÿ Ë œÿ ˡÊÊ fl apple Œı UÊŸ Ò fl Í Ë apple Á U Ÿ Ë apple x ~~~ z U Ê U L ÿapple Ë UÊÁ Ê Ù U Ê Á U apple ÁflûÊ fl apple w{zvzxæ U Ê U L ÿapple apple Ÿ Ë Ë fl Í Ë ÈUß ÕË Á U apple ÁflûÊ fl apple Ê «UÙ apple ÊÕ UË ÁflûÊ fl wæv{-v apple Ÿ Ë Ë ÁSÕÁà ŸËøapple ŒË ªÿË ÒU ( UÊÁ Ê L. Ê U apple ) Áflfl UáÊ fl apple Ê U apple Ÿ Ë Ÿ Ë Ë fl Í Ë/ Ë fl apple Œı UÊŸ Ÿ Ë apple UÙûÊ UË fl apple à apple Ÿ Ë ÊflœÊŸ apple ÊŒ Ÿapple U Ÿ Ë È Áª apple Ÿapple U Ÿ Ë Ê % ŸÈ Êà apple Œ apple Ÿ Ë wæ.yy' apple U U wz.~æ ' ı U Ÿapple U Ÿ Ë vz.{v' apple U v~.~~' UÙ ªÿÊ 60 vwflê flêá ÁÃflappleŒŸ,

63 Ÿ Ë apple Ë apple Á fl apple Œı UÊŸ U UÊÿapple ªÿapple Œ Ò Ÿapple È U ÁŸ UÊ appleu apple Á U Ë flᜠapple Ÿ Ë Ù UŸapple apple Á È U ŸËÁà ٠UÊflÊ ŒappleŸÊ Ê UË UπÊ ßŸÁ Á U Ÿ Ë πêãê/áflá Êc U ÁÀ Áπà πêãêapple Ë øêÿ Êfl Ê UË ŸÈ Ê UáÊ ÃÕÊ ˇÊÁà ÍÁà apple Á Ë ªß ª Ê ËáÊ Áfl Ê Ò Ò apple fl üêapplec U Ÿ Ë πêãêapple Ê ˇÊappleòÊËÿ ÊÿÊ ÿêapple / œêÿ ÊÿÊ ÿ apple ÊÕ- ÊÕ ŒÁ à ÊÊπÊ Êapple apple mê UÊ ª ŸÃÊ Ífl ŸÈ Ê UáÊ ÃÕÊ ˇÊÁà ÍÁÃ Ë Ë ªß Ê U» ß Êß ÁœÁŸÿ Êapple ÁflSÃÎà ÃÊÒ U U ÊªÍ Á ÿê ªÿÊ Ò Ÿapple Ê Ê Œ U Ê ÊœÊ U U Á U fl UË UË apple ÊÕ Ë ˇÊappleòÊËÿ ÊÿÊ ÿêapple apple ÊÕ ÊåÃÊÁ flêÿ Ê áêê Ë ÊÈM Ë ÃÊÁ flêãê Ê Êapple apple ÃËfl ÁŸáÊ ÿ apple Á Ÿß ˇÊÁà ÍÁà ŸËÁà apple Ã Ã Ë Á UøÊ Ÿ Sà U U ÁÃÁŸÁœ apple ÊÕ ÊÊÒÃapple Ê ÊflœÊŸ Á ÿê ªÿÊ Ò Ÿapple Á Ê Sà U U UËÿ U Ê ÁŸ Ê áê Á ÿê Ò, Á Ê ÊÕÁ Êÿ ªÊ flêapple Ê ŒÊÒ UÊ UŸÊ Ò, ÃÊÁ fl Í Ë apple ÊÕ- ÊÕ Ÿ SÃÊflÊapple Êapple Áª M apple ø ÊÿÊ Ê apple ÃÕÊ fl Í Ë ÃÕÊ ÿfl Êÿ apple Ë Ã U apple ŒŒ apple Á «UË«UË, ŸÊ Ê«U ÃÕÊ «UË Ë ÊÿÊ ÿ apple ÊÕ ãflÿ ŸÊÿÊ UπÊ Ê apple Ò Ÿapple Ÿ Ë áê Ë fl Í Ë apple Á U Ê UË Ã òê Êapple ÊÊÁ U ÊÈM Ë Ò h S UÊ» apple flappleãÿ Á apple ÊÿÊ UÊÁ Ê Êapple ÊŸ Ê UË «UË«UË Êapple/ appleu UË ÊÿÊ ÿêapple Êapple øí ÃÊ ûêê Êapple Ë ÍøË ÊÒ ŒË ªß Ò Ÿ Ë ª Ê Êapple Ë SÿÊ Êapple U ÊÃøËà apple Á Ò ÁflSÃÎà ÃÊÒ U U ª Ê Ò U ÁflÁ ãÿ apple Œ Êapple U ÊÿÊappleÁ à U U Ê Ò Èà apple Ê Êapple Êapple UÊc UËÿ Êapple ŒÊ à apple Êäÿ apple È ÊÊ Á ÿê Ò ÙÁπ ÁŸÁœ Ê UÃËÿ Á U fl Ò mê UÊ ÁflÁŸŒapple Á Êà Êÿ ÊãÿÃÊ fl Á U ÁûÊ flªë UáÊ ( Êß Ê U Ë) apple ŸÈ Ê U ÿê åã ÊflœÊŸ UŸapple apple Ê UáÊ Ò Ÿapple Á Ë ª ÙÁπ ÁŸÁœ Ê ª UŸ Ÿ UË Á ÿê ß apple ÊflÊ Ê Êà ŒappleÿÃÊ Ù ı U ÿÿ appleã ãÿ Ë ÊflœÊŸÙ Ë ÿflsõê Ë ªÿË fl apple Œı UÊŸ áê Áflà UáÊ ËˇÊÊ fl apple Œı UÊŸ Ò Ÿapple Á apple ÁflûÊ fl apple {}y}}{} U Ê U L ÿapple (}v~æ{ πêãù ) Ë ÃÈ ŸÊ apple ~{vy{ πêãù U È ~yzz ~ U Ê U L ÿapple Ê áê ÁflÃÁ Uà Á ÿê ÊÕÁ ÃÊ ˇÊappleòÊ v.yv% apple Ò Ê Áflà UáÊ Ê U Ê U Ë apple Á Ãÿ ÊÕÁ ÃÊ ˇÊappleòÊ apple ãÿíÿã áê apple ˇÿ apple UË ÖÿÊŒÊ ÒU Î Á fl ãÿ ªÁÃÁflÁœÿÙ ( apple Ë Ë appleã) apple ˇÊappleòÊ apple Ò Ÿapple Á U apple fl apple w{xyzx} U Ê U L ÿapple Ë ÃÈ ŸÊ apple ß fl x}{vvæx U Ê U L ÿapple Ë UÊÁ Ê Ê Áflà UáÊ Á ÿê áê Œ apple flîáh apple Á Ë ÊÊπÊ Ù Ÿapple ª ª àÿapple Ê U apple áê Áflà UáÊ Á ÊÁfl U Ê ÊÿÙ Ÿ Á ÿê Á U apple ÁflûÊ fl apple Ê «UÙ apple ÊÕ ÁflûÊ fl wæv{-v apple Œı UÊŸ ÁflÃÁ Uà áê ı U Áª Ù ˇÊappleòÊflÊ U ŸËøapple ÁŒÿÊ ªÿÊ ÒU ( UÊÁ Ê L. Ê U apple ) Áª apple Ê U UÊÁ Ê È ÁflÃÁ Uà áê % apple UÊÁ Ê È ÁflÃÁ Uà áê % apple Î Á fl Î Á ÊœÊÁ Uà Êß / ß appleflê fl ãÿ ÊflÊ áê È ÊÕÁ ÃÊ ˇÊappleòÊ ªÒ U- ÊÕÁ ÃÊ ˇÊappleòÊ È È ÁflÃÁ Uà áê apple apple Ù U flª Ù vwflê flêá ÁÃflappleŒŸ,

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67 ª Ê ËáÊ Áfl Ê Ò Ò Ÿapple Ÿapple ÊŸ UÊ UÁ ª Ò ( Ÿ ø Ë) apple ÊÕ xv-væ-wævz Ù U Áà òê U USÃÊˇÊ U Á, Ù Á Ò apple z~flë Ò U Ù Á v{-væ-wævz Ù ÿù ŸÊ apple ÊÿÊ ãflÿ apple Á ÈUß, Ò apple ÊŸŸËÿ ÁŸŒapple Ê «U apple ŸÈ ÙŒŸ apple øêã Á ÿê ªÿÊ Ê apple ÊflÊ fl Ê UË ª UË Ë Áfl Ê òêê ÿ, Ê Uà U Ê U Ÿapple œêÿ òêë ÊflÊ ÿêapple ŸÊ Êapple ÊÁÕ M apple Êapple U flª apple Á ÃÕÊ ÁŸêŸ Êÿ Í apple Á Ò, apple È U ÊÊappleœŸ U ß Ê Ë» ÊÚ U ß «UéÀÿÍ / Êß Ë apple M apple Á ÿê Ê Uà apple Ê UË UáÊ apple ˇÊappleÁ à flîáh apple gappleÿ U ÃÕÊ Á UáÊÊ SflM ÃÕÊ ÊflÊ Ê ª Êapple ŒappleπÃapple È U Ê U Ÿapple ªÎ ÁŸ Ê áê ( ÈŸπ UËŒ Êapple ÊÊÁ U) ãÿ éÿê Áé «UË ÿêapple ŸÊ ÊÈM Ë Ò, ÊappleÁ äÿ Êÿ flª ( Êß Ë) apple Á Ò, Á Ê ŸÊ Ê UË ˇÊappleòÊÊapple apple Êß Ë apple Á Rapple Á«U U Á Ä«U Áé «UË S Ë Ë Ò, Á apple apple Œ Ëÿ ˇÊappleòÊ Ë ÿêapple ŸÊ apple M apple ÊÿÊ Áãflà Á ÿê Ê ªÊ ÿêapple ŸÊ apple ß Ÿ ÉÊ U Êapple fl ÿêáÿ Æv-Æv-wÆv apple ÊÿÊ Áãflà Á ÿê Ê ªÊ ß Ãâÿ U ÁfløÊ U UÃapple È Á Ò Ífl apple Ë Ÿ ø Ë apple ÊÕ Á UflÁà à Êapple øè Ê Ò ÃÕÊ ß «UéÀÿÍ / Êß Ë apple ÊÿÊ ãflÿÿ U ÊÊÒÃÊ Êapple ªÿÊ Ò, Ò v}.æy.wæv Êapple Ÿ ø Ë apple ÊÕ Êß Ë apple Ë apple ÊÿÊ ãflÿÿ apple Á ÁÃ- òê U SÃÊˇÊ U U øè Ê Ò appleá appleáfl ª Ò ( Ë Ë) πêãêapple Ê πè ŸÊ fl ÁøÃÊapple apple Á Ò Ë Ë ÊÊπÊ Êapple Ÿapple ÁR ÿ M apple Ë Ë πêãapple πêapple apple ˡÊÊ flᜠapple ŒÊÒ UÊŸ Ò Ÿapple vv~æ{~} Ë Ë πêãapple πêapple apple ª ÃÃÊ ß Ã U apple Ë Ë πêãêapple Ë ÅÿÊ U {}xææx Êapple ªß Ê Êãÿ Êπ òê ( Ë Ë Ë) ÁflûÊËÿ ÊÿÊapple Ÿ apple Á S apple apple ÃÊÒ U U Ò apple wææ{-æ apple ŒÊÒ UÊŸ Ê Êãÿ Êπ òê ÿêapple ŸÊ Ë ÊÈM ÊÃ Ë apple ê à Œ Ê Ÿ à Ê Ÿ U Ê ß ÿêapple ŸÊ apple ê Ã Ê apple appleáˇêã flª apple ÊappleªÊapple à ʪ Ë πêÿê ÍÁà fl Áà ÍÁà apple Á U appleu ÊÊŸË apple flªò U áê ÊÿÃÊ éœ UÊŸÊ Ò ËˇÊÊ apple ê à ʟapple flê apple fl apple ŒÊÒ UÊŸ Ò {}x Ê Êãÿ Êπ òê ( Ë Ë Ë) Êapple Ê UË U Ê ß apple ÊÕ Ë Ê UË Á ÿapple Ê øè apple È }~wvx Ë Ë Ë U È ÊÿÊ UÊÁ Ê wæww}zv Ê U L ÿapple Ê Ò ª Ê ËáÊ Áfl Ê fl Sfl- UÊapple ªÊ U Á ÊˇÊáÊ SÕÊŸ ( Ê U ß «UË Êß ) Ò mê UÊ ÊÙÁáÊÃ È U, ªÊß ªÊ fl, Ù U UÊ U, Ê M ( apple ) ÃÕÊ Ê M Á apple Êø Ê Uß UË Êß SÕÊÁ à Á ª ÒU, Ù Á Ÿapple Ê U Á Ê apple UË ª Ê ËáÊ apple appleu ªÊ U ÿèfl Ù Ù ŸË appleflê åœêÿ U U appleu ÒU ߟ SÕÊ Ù apple ìê Êÿ ÊÒ Ë Ë ÁflÁ ãÿ UÊëÿÙ apple ÊÕ- ÊÕ UÊc UËÿ ø U ÈÁ U- ÈÁ U Ê Ê Ë ªß Ê U ß UË Êß Ù ÈÁ Ê ÊòÊ åá ÊˇÊáÊ Ã UË ËÁ à Ÿ UË ÒU flᜠapple Œı UÊŸ w}æ{ Ê U ß UË Êß Á ÊÁˇÊà èÿõë Sfl Ù ªÊ U ÿê ÊÁ UüÊÁ Ë UÙ ªÊ U apple à Uà ŸË Ê ËÁfl Ê Ê U appleu ÒU ÃÕÊ ßŸ apple apple È v}zx èÿõë wæv{-v apple Œı UÊŸ È ÿflásõã Uı ª À appleπÿëÿ Ò Á Ê UÿÍ«UË ß UË Êß ( Ÿ Ê U) apple UÊc UËÿ Ê U Ë mê UÊ ÊŸ Ë UáÊ apple Œı UÊŸ ÃÕÊ Ê Uà U Ê U apple ª Ê ËáÊ Áfl Ê òêê ÿ mê UÊ ŸÈ ÙŒŸ apple ŸÈ Ê U Ê U ß UË Êß ªÊß ªÊ fl, Ê U ß UË Êß Ãapple È U ÃÕÊ Ê U ß UË Êß Ù U UÊ U Ù ÊŸ ŒÊŸ Á ª ÃÕÊ Ê U ß UË Êß Ê M ( apple ) ÃÕÊ Ê U ß UË Êß Ê M Ù ÊŸ ŒÊŸ Á ª ÿapple Ë UÀ appleπÿëÿ ŸÈ Ê Ÿ Sà U apple à Uà ÊËflË ËU mê UÊ ÊÿÙÁ à Á ª Á à Êÿ Á U apple ÁflûÊ fl Ë ÊŸ flᜠapple ŒÊÒ UÊŸ Á à zv{z Æ Ê U L ÿapple apple È Ê apple Ò Ÿapple ß fl apple ŒÊÒ UÊŸ È x~ wzæ Ê U L ÿapple Ë Êÿ Á Ã Ë Êÿ Ê Áœ Ê Ê Á S Ê Áª U éÿê (yv.~ ') ÊÒ U ÁŸflapple Ê (yæ.vz') apple Á Ê ÿÿ Ò Ÿapple Á U apple fl apple ÊŸ flᜠapple ŒÊÒ UÊŸ zw ~v Ê U L ÿapple apple È Ê apple ß fl È Ævvwx~ Ê U L ÿapple Ê ÿÿ Á ÿê È ÿÿ apple éÿê ( Ê ı U UœÊ UË ŒÙŸÙ ) U ÿÿ Ê Á US Ê zz.v{' ÕÊ ß apple ÊflÊ øê Ÿ U xæ.~ ' ÃÕÊ ãÿ ÿÿ Ò apple Ê Êà ÁSÕÁà fl ÊflœÊŸ U vx.} ÿÿ Á ÿapple ªÿapple øê Ÿ Á UáÊÊ È Ê ( U ȪÃÊŸ apple U apple) z{wx U Ê U M ÿapple Ê U Ê vwflê flêá ÁÃflappleŒŸ,

68 ÁflûÊËÿ ŸÈ Êà ÊÁ ı à apple ÊœÊ U U Ò apple Èπ ÁflûÊËÿ ŸÈ Êà ÁŸêŸÁ ÁπÃ Ò U ( UÊÁ Ê U Ê U M. apple ) Áflfl UáÊ ı à Êÿ ÊË ÁŸÁœ ÁflûÊËÿ Êÿ ÁflûÊËÿ ʪà ÁflûÊËÿ ÊÁ Ÿ Á UøÊ Ÿ ʪà ãÿ Êÿ Á UøÊ Ÿ ÊÁ Ÿ ÙÁπ ÊªÃ È ÊÁ Ÿ ÍÀÿ à UáÊ áêê Ë ( UË Ë ) Ò Ÿapple ÍÀÿ à UáÊ áêê Ë ( UË Ë ) Ù Ê UË Á ÿê ÒU ı U ÍÀÿ à UáÊ áêê Ë Ë flã ÊŸ Œ U ß Ã U U UÒ.. Áflfl UáÊ ÊÁÕ UÊÿÃÊ Ë UÊÁ Ê ÊÊπÊ apple Êåà 1. ı à øã πêãê Ê UÊŸª U ı U Ê U UË 6.75% h Ê UË fl ª Ê ËáÊ 7.75% 2. ı à ÊflÁœ Ê UÊŸª U ı U Ê U UË 6.75% h Ê UË fl ª Ê ËáÊ 8.25% 3. ı à fláœ Ê UÊŸª U ı U Ê U UË 9.25% h Ê UË fl ª Ê ËáÊ 10.00% 4. ı à ΠÁ Áª 2.50% 5. πèœ UÊ ÊflÊ Ëÿ áê apple ŸÿÊ Á«US ÍS apple U 2.50% 6. ÁŒÇœ fl πùß ÁûÊ Ë flê Ë 100% 7. U Œ apple Ë ÁûÊ apple ŸªŒ flê Ë 15% 8. apple U Ë øapples U U flêsãáfl πø Full 9. flêsãáfl SÕÊŸ, ÊÁ» Á U U Ê πø 25% ÊÊπÊ Ë Ù U apple Êåà 1. ı à Áª UÊŸª U ı U Ê U UË 8.50% h Ê UË fl ª Ê ËáÊ 8.00% % Ê Ê ı à ÁÃÁ UÄà UÊÁ Ê U appleÿêà UË 10% 3 øã πêãapple apple ÊÕ ãÿ Ò apple ÁÃÁ UÄà ı à Êapple `2.00 Êπ UUÊÁ Ê U appleÿêà UË (U Ê UÃËÿ Á U fl Ò apple πêãapple Ù UÙ«U U U ÃÈ Ÿ) 10% 66 vwflê flêá ÁÃflappleŒŸ,

69 ª Ê ËáÊ Áfl Ê Ò ÿêfl ÊÁÿ ÿù ŸÊ wæv{-v Ë U ÁéœÿÊ ÁflûÊ fl wæv{-v apple Á ÊÿÙ Ò apple ÊÕ Á ÿêáãflã ÿêfl ÊÁÿ ÿù ŸÊ wæv{-v apple Èπ ÊŸ ÃÕÊ UŸ U UÊÁ U ÁéœÿÊ ÁŸêŸÁ ÁπÃ Ò U ( UÊÁ Ê UÙ UU M. apple ) Áflfl UáÊ wæv{-v apple Á ÙÿÍ ˇÿ wæv{-v apple Œı UÊŸ U ÁéœÿÊ 1. Ê UœÊ UË áê fl Áª ÁŸflapple Ê áê Ê UË fl Í Ë % ªÒ U ÁŸc ÊŒ ÁûÊÿÊ ) fl Ë ÊÈL Êà apple ÁSÕÁà Ë) Ÿß flîáh, ÿᜠÙß UÙ ÃÙ Ë) È Ë «UË) à apple ÁSÕÁà Êÿ ) Áª U éÿê Ë) ÁŸflapple Ê U ÍU U Ë) ãÿ Êÿ È ÿÿ ) Ê U ÿê Ë) UœÊ UË U ÿê Ë) øêá UÿÙ U ÿÿ «UË) ãÿ øê Ÿ ÿÿ È Ê / UÊÁŸ ( Á UøÊ Ÿ) Ÿ Ë πêãù U ÊflœÊŸÙ Ù ÉÊ UÊ U ãÿ ÊflœÊŸÙ Ù ÉÊU UÊ U Add Excess Provision for Income Tax written back & Deffered Tax Asset È Ê Uàfl ÍáÊ Œ Ê Ÿ Íø Ê ÁŸflapple Ê U ı Ã Ê ŒŸË Áª U ı Ã Ê ŒŸË Ê U ı à πø ÁŸÁœÿÙ U ı à πø Ë«UË ŸÈ Êà Áà ÊÊπÊ ÿfl Êÿ Áà øê UË ÿfl Êÿ vwflê flêá ÁÃflappleŒŸ,

70 ªÒ U-ÁŸÁœ ÿfl Êÿ øapple fl Á Êapple Ë ªÊ Ë Ë ÿflsõê, Áà ÍÁÃÿÊapple Ë appleuá«uª, Á«U Ê «U «UÊç UÔ / Ò ªÊ U UË/Áªç U øapple Êapple apple ÁŸª Ë ÿflsõê, Á«U Ê «U «UÊç Ê UË UŸÊU Ò È apple U ÿflsõê apple ÁflL h Ë ÊŸ/ ÊÈÀ, Ê UÊapple Êapple Ê«apple U ŒappleŸÊU, Ò apple ªÒ U ÁŸÁœ ÊœÊÁ Uà Êÿ apple dêappleã U appleu ÃÕÊ Ò Ÿapple ªÃ ÁflûÊËÿ fl apple L. vwæxæw U Ê U Ë ÃÈ ŸÊ apple ß flᜠapple Ë ÊŸ, ÁflÁŸ ÿ, ÁŸflapple Ê ÊÁŒ Ë Á Ë U L. x zywæ U Ê U Ê Á à Á ÿê Ò ªÊ U UË Ê UË UŸÊ, ÿíÿêß appleu«u Ò Ê» ß Á«UÿÊ apple Ê» à apple U U Ê» apple Á«U U, ÃË UË Ê UË apple Uà ÊŒÊapple ÿõê Ò È apple U, Ê U UË Ë / Ÿß» UË, UË U ÿêappleª ÊÈÀ ÊÁŒ apple Êäÿ apple Ò Ÿapple ªÒ U-éÿÊ Êÿ Êapple UÊŸapple Ë ÁŒ ÊÊ apple Ãà ÿàÿ ÊË ÒU Ò È apple U ÿfl Êÿ ÃË UË Ê UË apple Uà ÊŒ apple Áfl áêÿ apple ÊflœÊŸÊapple apple à UÃ Ò apple Ê Á ÿê Êß» ß ÿêapple apple U ŸË Á. ÃÕÊ apple Ê Á ÿê Ÿ U ß ÿêapple apple U. Á. apple ËflŸ fl ªÒ U- ËflŸ Ë Ê Uà ÊŒÊapple Ë Á Ë appleuãè Ê U Êapple appleu U apple U apple M apple Ê U U UÊ ÒU ÃÕÊ ª È apple Á«U U Êß» ß ÿêapple apple U ÊÁ Ë apple à UÃ Ò apple áê ÁûÊÿÊapple Êapple fl U UŸapple appleuãè apple ß Á«UÿÊ» S U Êß» ß ÿêapple apple U apple ÊÕ È«UÊ ÈU Ê ÒU ÁÃflappleŒŸ apple ÈÃÊÁ ãÿ Èπ Ë Ê ÁŸÿÊapple apple «UË ÁÃS œê apple Êfl ÍŒ Ò Ÿapple ß flᜠapple Œı UÊŸ Ò È apple U ÿfl Êÿ apple à Uà Uà Ê U Ÿ Œ Ê Ÿ Á ÿê ÒU Ò Ÿapple xv-æx-wæv Ã Ò È apple U Ë ÊŸ apple Ãı U U L. ww.{v Êπ Ë UÊÁ Ê Á Ã Ë ÒU ÊŸfl ÊÁÄà ÁŸÿÊapple Ÿ ÃÕÊ ÊŸfl ÊœŸ Ò Ê xv-æx-wæv à flã ÊŸ ÊŸfl ÊÁÄà (øappleÿ U ÒŸ fl UÊ œ Êapple UÊapple«U U, ÄÿÊapple Á flapple ÊÿÊappleÁ Ã Ò apple «appleu È appleu ÊŸ U ÒU) ÁŸêŸflà ÒU.. üêappleáêë ı ÍŒÊ ÊÁÄà 1 UÊÿ œ œ flá c U œ ÈÅÿ œ 21 È Áœ Ê UË ÊÿÊ ÿ UÊÿ ( ÈU Ugapple ÊËÿ) ÊÿÊ ÿ Á UøÊ U / «UÊßfl U 217 È 2074 à UÊc UËÿ Á U Ê ÁŒfl U U fl Ë Ã U U ß fl Ë Ò Ÿapple Æ}-Æx-wÆv Ù ËflË Ë Ë apple U U» Ê U Ò Á ª «U appleuäÿù Ê Ë ÁŸZª, UÊ ª U UÙ«U, ªÈflÊ UÊ UË apple à UÊ c UËÿ Á U Ê ÁŒfl Ê ÊÿÙ Ÿ Á ÿê ß fl U U Ò apple øappleÿ U ÒŸ üêë ÿ Ÿ Œ Ÿapple ß fl apple à UÊ c UËÿ Á U Ê ÁŒfl U flí appleÿ ߟ Œ øapple Á ª flà«u Ê» fl å ÊŸapple U zæ-zæ Êß wæxæ U ÙÁœÃ Á ÿê üêë ŸÊÕ Ò ÿ, UÊ œ, üêë UÊ Î cáê Ê Ê ( ÈÅÿ œ Ë «U «UË, Ë.. ÃÕÊ ÊÁ, üêë ÃË ÁŸ Ê ÃÊ È ŒÊ U ( ÈÅÿ œ Êß UË, Êß «U» Êß ), üêë ıá (ˇÊappleòÊËÿ œ, ªÈflÊ UÊ Ë) Ÿapple Ë ÙÁœÃ Á ß Êÿ apple «UË ÅÿÊ apple Á U Ê S UÊÚ» Ë ÊÊÁ ÈUß 68 vwflê flêá ÁÃflappleŒŸ,

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72 apple UÁ Ê ÈÁflœÊ apple ÊÊÁ Á ÿê ªÿÊ ÒU ÃÊÁ øapple /Á«U Ê ««UÊç U Ê Ãapple Ë apple ª U UÙ apple Ò apple SÕÊ ŸÊ ÁŒfl U vw-æv-wæv Ù ÈÅÿÊ ÿ mê UÊ fl apple º Ëÿ Î Ã ª Ê U Ò U Ê ÊÿÙ Ÿ Á ÿê ªÿÊ ÁflûÊËÿ fl wæv{-v apple ª Ê U Á Ê ÊÿÃÙ Ê ÁŸflÊ UáÊ Áà Êà ~z.z{% ÕÊ, ÁflûÊËÿ fl apple à apple Æy Á Ê ÊÿÃapple π«uë U UË, Á Ÿ apple apple Æx Ê apple UËŸapple apple ÿ Ê ÕÊ Á Uflapple Ê ÃÕÊ ª Ê U ÈÁflœÊ apple ÈœÊ U appleuãè ÊœÈÁŸ ÊÒ Ë fl SflM Ë» ŸË ø U fl apple Œı UÊŸ v ÊÊπÊ Ù apple U éœ UÊÿÊ ªÿÊ ß apple ÊflÊ appleuÿ, ÊıøÊ ÿ, øapple «UÊ ÊÄ ÊÁŒ Ë ÈÁflœÊ Ë ÊÊπÊ Ù apple U éœ UÊß ªß ÍøŸÊ Áœ Ê apple ÁœÁŸÿ vw Ä ÍU U, wææz apple ÊÁflà ÍøŸÊ apple Áœ Ê U ÁœÁŸÿ Êapple Ò Ÿapple ÊÿÊ Áãflà Á ÿê ÁœÁŸÿ apple ÊflœÊŸ apple ŸÈ Ê U ŒÁ à ÍøŸÊ Êapple Ò apple flapple Êß«U ( U «UÊ ÁŒÿÊ ªÿÊ ÒU fl apple Œı UÊŸ Êåà ÊflappleŒŸÊapple / ʪ UÊapple Ê ÁŸ UÊ UÊ U ÁŒÿÊ ªÿÊ ÒU Ò Á ª Êapple Ê ÿêapple ŸÊ Ê ŸÈ Ê Ÿ ˡÊÊ flᜠapple Œı UÊŸ Ò Ÿapple ˇÊ Áœ Ê UË Ë Ê U apple ÈÃÊÁ Ò Á ª, Êapple Ê ÿêapple ŸÊ, wææ{ apple ÊflœÊŸÊapple Ê ŸÈ Ê Ÿ UÃapple ÈU Ë ŒÁ Ã Ê «UÊapple, Á U Ê«UÊappleZ ÃÕÊ Á Uå ÁáÊÿÊapple Êapple Ê UŸapple apple ÊÕ- ÊÕ ß Ê ŸÈ Ê Ÿ Á ÿê ß flᜠapple Œı UÊŸ yy Á Ê ÊÿÃÊapple Êapple ÊŸŸËÿ Ò Á ª Êapple Ê, Í. Ë. ˇÊappleòÊ apple Ê Œ Á ÿê ªÿÊ, Á Ÿ apple yæ Ê Êapple Ê Ê Ë ÊÊÒÃÊ Á ÿê apple ÁŸ UÊ UáÊ Á ÿê ˡÊʪà flᜠapple Œı UÊŸ Ò apple ÁflL h ÊŸŸËÿ Ò Á ª Êapple Ê mê UÊ Êappleß flê«uô Ê Ÿ UË Á ÿê ªÿÊ vvflë fl ªÊ U Ê ÊÿÊapple Ÿ ı U ËflË Ë ÈÅÿÊ ÿ Ë SÕÊ ŸÊ Ë Î Ã Ò Ÿapple vw Ÿfl UË, wæv Êapple Ÿapple ÁSÃàfl Ê vvflê fl Í UÊ U Á ÿê ß fl U U Ò Ÿapple ª Ê U Ò U Ê ÊÿÙ Ÿ ªÈflÊ UÊ UË apple UÙ U ªapple Uflapple ª apple U apple ÁŒÿÊ ªÿÊ ß ı apple U Ò apple ÊÕÁ ª Ê U Ù Á Ÿ ŒŸ Á ÿê ªÿÊ Ò apple ÁflÁ ãÿ ÊÊπÊ Ù ÃÕÊ ÊÿÊ ÿ apple ª Ê U Ò U Ê Ë ÊÿÙ Ÿ Á ÿê ªÿÊ ß apple ÊflÊ ª Ê ËáÊ ÙªÙ apple Á«UÁ U UÊ appleä ÊŸ Ù UÊflÊ ŒappleŸapple appleuãè Ò Ÿapple ß apple vvflapple fl ªÊ U U vw-æv-wæv Ù vx Á«UÁ U» Êߟapple Á ÿ Á U appleu Ë ÊªM ÃÊ Êÿ Ê Ë ÊÿÙ Ÿ Á ÿê ß apple ÊflÊ ß fl U U ˇÊappleòÊËÿ ÊÿÊ ÿù apple Á U «U «UÊ ÁÃÿÙÁªÃÊ Ê ÊÿÙ Ÿ S Í Ë ìêù apple Ëø Ë ÊÊπ Ù apple ÁŒÿÊ ªÿÊ Ã ÃÊ ÊªM ÃÊ åãê U Ê ÊÿÙ Ÿ Ò Ÿapple ËflË Ë ÁŒ ÊÊÁŸŒapple Ê apple ŸÈ Ê U xv-væ-wæv{ apple Æz-vv-wÆv{ à à ÃÊ ÊªM ÃÊ åãê U Ê ÊÿÙ Ÿ Á ÿê ªÿÊ ß πê fl U U Ò apple øappleÿ U ÒŸ üêë ÿ Ÿ Œ ÈÅÿ ÊÿÊ ÿ apple S UÊÚ» Ù Ã ÃÊ Ë Ê Õ ÁŒ Êß Ã ÃÊ Áfl ʪ Ÿapple ÈÅÿ œ üêë ËÃ È Ê U ÁŸÿÙª Ÿapple Êÿ apple Ugapple ÿù Áé ÊÁ UÁ apple ÊŸ ߟ ÙÁ Uª ß U˪ Ë UË «U ß ÒUÁ«U apple Á Uª Uå ÊŸU apple ß fl apple ÊË apple Uàfl U ÁflSÃÎà M apple Ê Ê «UÊ Ê ß ÊÿÙ Ÿ apple Ê Ÿ apple ı apple U Ë Ÿ À UË U UÊ, ªÈflÊ UÊ UË apple Æw-vv-wÆv{ apple appleá ŸÊ U Ê Ë ÊÿÙ Ÿ Á ÿê ªÿÊ üêë È œ U ß ÁÿÊ, Êß Ë, ÈÁ UÊ ÁŸŒapple Ê ( ÊŸÍŸ fl ÿflsõê), ÈÁ ß fl U U ÈÅÿ ÁÃÁÕ apple M apple U ÁSÕà Õapple ÃÕÊ üêë Ë U L flê, Ífl UÊ œ, ß Á«UÿŸ Ùfl U Ë Ò ÃÕÊ Ë Ë Ë apple ÁŸŒapple Ê ß Êÿ apple ªáÊ Êãÿ ÁÃÁÕ apple M apple Ë.. Á U, «UË. Ë., ŸÊÕ ß S U Ÿapple Ufl «U Á Ÿapple «appleufl apple U, ÿí Ë Êß, ªÈflÊ UÊ UË Ë ß Êÿ apple ÊÊÁ ÈU à ÃÊ ÊªM ÃÊ åãê U Ê ÊÿÙ Ÿ ˇÊappleòÊËÿ ÊÿÊ ÿù ÃÕÊ ÊÊπÊ Ù apple Ë ÊÿÙÁ à Á ÿê ªÿÊ ÃÕÊ øêÿã Sà U U ʪM ÃÊ Êÿ Ë ÊÿÙÁ à ÈU ÈÅÿ òêë UÊ Uà Êapple apple ŒÊŸ Ò apple ÊŸŸËÿ ÁŸŒapple Ê «U apple ÁŸáÊ ÿ apple ÈÃÊÁ Ò apple äÿˇê apple ŸappleÃÎàfl apple Œ Ÿapple apple ÊŸŸËÿ ÈÅÿ òêë Êapple L. wz,ææ,æææ ( ëøë Êπ L ) Ê øapple ÈÅÿ òêë UÊ Uà Êapple, U Ê U Êapple Æv-Æ~-wÆv{ Êapple ŒÊŸ Á ÿê ªÿÊ ılêapple᪠œ Ò apple Áœ Ê UË ª Ê ËáÊ Áfl Ê Ò Áœ Ê UË ÉÊ ÃÕÊ Sà øê U˪áÊ ª Ê ËáÊ Áfl Ê Ò øê UË ÉÊ mê UÊ ÁÃÁŸÁœàfl Á ª ŒÊappleŸÊapple ÉÊ, apple appleu«u ÿíáÿÿÿ apple Ëÿ apple ÿ UÊ Ë Î Ã Ò U ÃÕÊ Ò mê UÊ ßã apple U ÊãÿÃÊ ŒË ªß ÒU ÿ- ÿ U ÉÊ Ë Ê ªÊapple U flêãê Ê Ê ÊÿÊapple Ÿ Á ÿê ÊÃÊ ÒU ÃÊÁ ÿ- ÿ U UŸ Ë ÁflÁ ãÿ SÿÊ Êapple Ê ÊœÊŸ Á ÿê Ê apple ÃÕÊ Ò apple ÿfl ÊÁÿ Áfl Ê, ˇÊÁà ÍÁà ÊÁŒ apple œ apple Uã apple U flªã UÊÿÊ Ê apple ÊÃøËÃ Ê Ê Uı U apple ÊÊ ı Uʺ ÍáÊ ÃÕÊ UÿÊappleªÊà U UÊ Ò Ÿapple U apple ÊÊ ÿ U ÿê Á ÿê Á ÉÊÊapple mê UÊ U UÊß ªß SÿÊ Êapple Ê ÊœÊŸ Á ÿê Ê ÃÕÊ flêsãfl apple ß SÿÊ Êapple Ê ÊœÊŸ Ò U apple UË ÁŸ UÊ ª 70 vwflê flêá ÁÃflappleŒŸ,

73 ª Ê ËáÊ Áfl Ê Ò ÁŸŒapple Ê «U ÁflûÊËÿ fl wæv{-v (Æv-Æy-wÆvz-wÆv{ apple xv-æx-wæv ) apple Œı UÊŸ ÁŸŒapple Ê «U Êapple Ë Ê ø Ò U apple ÊÿÊappleÁ Ã Ë ªßZ ß flᜠapple Œı UÊŸ ÁŸŒapple Ê «U apple ÁŸêŸÁ Áπà Á Uflà Ÿ È ÁŸflà ʟ ÁŸŒapple Ê apple ÃÕÊ Ã ÊÊÁ ÁŸŒapple Ê apple üêë Á Êfl Ê U Á, äÿˇê ª Ê ËáÊ Áfl Ê Ò ÈÅÿ ÊÿÊ ÿ, ªÈflÊ Ê UË üêë. UË. È ÊÁ«Uª ªÈ appleu, Êÿ Ê œ ÊappleÄÃÊ Á ÊˇÊÊ fl È UˇÊÊ Êapplec U Ê UÃËÿ Á U fl Ò, ªÈflÊ Ê UË üêë Ÿ ÊL áê «appleu È U ÊSÿÕ,«UË Ë fl Ë Ê U ªÈflÊ Ê UË ˇÊappleòÊËÿ ÊÿÊ ÿ, ÿíÿêß appleu«u Ò Ê» ß Á«UÿÊ üêë ÃË ÊÿÊ ÊgÈ«UË, Êß, ÿèq Áøfl ÁflûÊ Áfl ʪ, U Ê U Ë Êà UÊ È Á UÿÊ, Êß, ÊÿÈÄà fl Áøfl ÁflûÊ Áfl ʪ, U Ê U apple à apple à apple à apple à apple à üêë ÿ ŸŒ, äÿˇê ª Ê ËáÊ Áfl Ê Ò ÈÅÿ ÊÿÊ ÿ ªÈflÊ UÊ UË üêë Á apple È Ê U Á ã UÊ, UÊÿ UÊ œ ÊŸfl ÊœŸ œÿ Áfl ʪ Ê UÃËÿ Á U fl Ò, ªÈflÊ UÊ UË üêë UÊ Á ÊÊapple U ŸÊÿ, Ë fl Ë Ê U ªÈflÊ Ê UË Ê øá ÊÿÊ ÿ ÿíÿêß appleu«u Ò Ê» ß Á«UÿÊ üêë ÃË ßflÊ «appleu Ê, ÁŸŒapple Ê (ÁflûÊËÿ SÕÊŸ) Áfl ʪ U Ê U üêë Á ÊÊapple U UÊ È Á UÿÊ, ÿèq Áøfl ÁflûÊ ( ÊÁ«U U «U» «U) Áfl ʪ U Ê U ÁŸŒapple Ê «U Ÿapple ÁŸflà ʟ ÁŸŒapple Ê apple UÿÙª ı U ÊÿÙZ apple Á UŸ Ê Ê Ê U ÿäã Á ÿê ı U ÊÊÁ ÁŸŒapple Ê Ù Ê Sflʪà Á ÿê ªÿÊ appleflê apple fl Ê Ê ª UáÊ ÁÃflappleŒŸ apple ŸÈ Ê U ß flᜠapple Œı UÊŸ }} Áœ Ê UË ÃÕÊ flê«u S UÊ» ÁŸÁ øã U apple Êåà UÊappleŸapple U Ò Ë appleflê apple fl Ê Ê ª UáÊ Á ÁŸŒapple Ê «U Ÿapple Ò Êapple UŸ apple mê ÊU ÿêappleªœêÿ apple ÁÃ Ê Ê U U Ë ÃÕÊ UŸ apple πè Ê UÊ fl SflSÕ fl Ê Ê Êåà ËflŸ Ë Ê ŸÊ Ë üêhê Á ÁŸŒapple Ê «U Ÿapple ª Ê ËáÊ Áfl Ê Ò apple ÁŸêŸÁ Áπà ŒSÿÊapple Êapple ÁŸœŸ øêã àÿãã flappleœÿê apple ÊÕ S UáÊ Á ÿê UŸ apple ŸÊ Ò U v. ÈŸË U Ê Áà ør flãë, ÊÿÊ ÿ Ê ÿ ( ), w. apple Œ ŒûÊ, ÊÿÊ ÿ Á UøÊ ( ), x. Î cáê Ê Ã ŒÊ, œ, y. Ê È ø Œ Êapple ø, ÊÿÊ ÿ Á UøÊ ( ), z. NÁ apple Ê ÁÃÁ ŸÊ, œ, {. ÁŸÁπ ø Œ ŒÊ, ÊÿÊ ÿ Á UøÊ ( ),. Á È L flê, œ, }. ÊŸ Œ È Ê U ŸÊÕ, ÊÿÊ ÿ Á UøÊ ( ), È ø Œ ŒÊ, ÊÿÊ ÿ Êÿ ( ), v0. Í Í È ÃÊ UË, ÊÿÊ ÿ Êÿ ( ), vv. Ê U È Ê U UÊÿ, ÊÿÊ ÿ Êÿ ( ), vw. UÊ apple Œ Ê ŸË, ÊÿÊ ÿ Êÿ ( ), vx. ÁŸ Ê Ÿ L flê, œ, vy. Á appleuÿ ø Œ L flê, ÊÿÊ ÿ Á UøÊ ( ), vz. éœè ÊÁ U Ê U, flá Uc U œ ÃÕÊ Îà Êà Ê Êapple Ë Áø U- ÊÊ Áà apple Á üêhê Á ŒË ªß ÃÕÊ Îà Êapple apple Á U ŸÊapple apple Áà ª U UË UÊŸÈ ÍÁà ÿäã Ë ªß vwflê flêá ÁÃflappleŒŸ,

74 ÁŸŒapple Ê «U Ÿapple Ò apple ÈÁøà Êÿ ÊË ÃÊ apple U Ê U, Ê UÃËÿ Á U fl Ò, Ÿapple ÊŸ Ò» Ê U ª Ë Àø U «U M U «appleufl apple U ÃÕÊ ÿíÿêß appleu«u Ò Ê» ß Á«UÿÊ apple ÈU ÍÀÿ ÁŒ ÊÊ-ÁŸŒapple Ê ÃÕÊ UÿÊappleª U Î ÃôÊÃÊ ÿäã Ë ÁŸŒapple Ê «U Ÿapple Ò apple Á UøÊ Ÿ ˇÊappleòÊ apple ÁflÁ ãÿ Á Êapple apple Á Ê ÊÊ Ÿ apple UÿÊappleª ÃÕÊ U- Á UøÊ Ÿ πê U UŸ apple UˇÊáÊ ÃÕÊ ª UË Ë Uã Í Ÿ Êÿ ÃÕÊ ÊÿÊ UÊÁ Ê Ë fl Í Ë apple Á ª UÿÊappleª apple Áà œãÿflêœ ÿäã Á ÿê ÁŸŒapple Ê «U Ÿapple Ÿapple ÊπÊapple ª Ê U Êapple ÃÕÊ ÊÈ Áø à Êapple apple ÁÃ Ë ÊÈ Ê ŸÊ ÿäã Ë, Á ã UÊapple Ÿapple ŸÊ Ãà UÿÊappleª ÃÕÊ Ò Êapple UˇÊáÊ ŒÊŸ Á ÁŸŒapple Ê «U Ÿapple ʪapple ÁflÁ ãÿ Á ÊˇÊáÊ SÕÊŸÊapple ÿõê- Êß Êß Ë, ªÈflÊ UÊ UË, ÿí Ë Êß, UË Ë, ÿí Ë Êß Ù ÊÃÊ, Ë Ù, «U, Êapple È U, «U, πÿ, Ê U Ë Êß,ß Ë» Ù, üê òêê ÿ, ªÙ, Ÿß ÁŒÀ Ë, Ë» Ê U«UË, Ÿß ÁŒÀ Ë,» Êß ÿí, Ÿß ÁŒÀ Ë, Ÿ Ë Ê U, Êß «UË Ê U Ë UË, ÒUŒ UÊ ÊŒ (ŸÊ Ê«U) ı U Ÿ Êß Ê U«UË, ªÈflÊ UÊ UË apple Áà ΠÃôÊÃÊ fl ª Ë UÃÊ Ífl œãÿflêœ ÁŒÿÊ, Á ã UÊapple Ÿapple Ò apple ÊŸfl ÊœŸ apple Áfl Ê apple ŸÊ È ÍÀÿ ÿêappleª ÁŒÿÊ Ò apple ª Áfl Ê apple S UÊ» apple Ë üêappleááêÿêapple Á apple ÊÿÊappleÁ Ã Ò apple ÿèäã Áœ Ê UË Ë ÊÊÁ Ò U, apple Á à appleflê Ë ÁŸŒapple Ê «U apple ŒSÿÊapple Ÿapple ÍÁ U- ÍÁ U Ê Ê Ë ÁŸŒapple Ê «U Ÿapple ª Ê ËáÊ Áfl Ê Ò Áœ Ê UË ÉÊ ÃÕÊ ª Ê ËáÊ Áfl Ê Ò øê UË ÉÊ Êapple UÊÁŒ œãÿflêœ ôêêá à Á ÿê, Á ã UÊapple Ÿapple Ò apple ı Uʺ ÍáÊ fl ÊÊ Áà ÍáÊ ılêapple᪠œ ŸÊ UπŸapple apple ŒŒ Ë ß apple ÊflÊ ÁŸŒapple Ê «U Ÿapple ÿ U Ê ŸÊ Ë Á Ò apple Ë üêappleááêÿêapple apple øê UË apple Uà U ª Ê U appleflê U éœ UÊŸapple apple ŸË Œ Ê Ÿ Ãà M apple Uëø ÊappleÁ U Ê ŸÊ Uπapple ªapple ÃÕÊ Ò apple Á UÃÊapple fl ª Ê ËáÊ ÊappleªÊapple apple UàÕÊŸ apple ŸË Á à appleflê U éœ UÊÃapple U apple Uªapple ÁŸŒapple Ê «U appleuãè fl Ë Êapple U apple ( ÿ Ÿ Œ) äÿˇê 72 vwflê flêá ÁÃflappleŒŸ,

75 xv Êø wæv Ã Ò Ê º Ê Ÿ Ÿ ª Ê ËáÊ Áfl Ê Ò ( ÊÁ Ê Ê L. apple ).. Ò Ê Ë ÈÅÿ Êÿ ÁŸc ʺ Íø 1 Áê Á à Á Ù Ë ÅÿÊ ÊÊπÊ Ù Ë ÅÿÊ UŸ apple ( ) ª Ê ËáÊ (π) h Ê U UË (ª) Ê U UË (ÉÊ) apple UÊapple ÊÁ UŸ X X X 3 È øê Ë Ÿ apple Áœ Ê Ë Ê flîáh ( Áà Êà apple ) œê ÊÿÊ flîáh ( Áà Êà apple ) È áê ÃÕÊ Áª ÊÿÊ flîáh Áà Êà apple Á apple ({) U i) ÊÕÁ ˇÊappleòÊ Êapple áê ii) ªÒ U ÊÕÁ ˇÊappleòÊ Ù áê iii)../.. Ê. Ù áê iv)» /» / Ù áê v) À Åÿ ÈŒÊÿ Ù áê UœÊ U- Ê ŸÈ Êà ÁŸflapple Ê ÊÿÊ flîáh ( Áà Êà apple ) Ê U ÁŸflapple Ê ÊÿÊ ÇÊÒ U- Ê U ÊÿÊ π. ı à 9 ı Ã Ê flîáh ( Áà Êà apple ) ı à ( UœÊ ) flîáh ( Áà Êà apple ) ı à áê ÃÕÊ Áª flîáh ( Áà Êà apple ) ı à ÁŸflapple Ê flîáh ( Áà Êà apple ) ı Ã Ê Ê ı Ã Ê U ( Áà Êà apple ) ı Ã Ê Ê ı à ªÒ U Ê U ( Áà Êà apple ) ı à Êÿ ÊË ÁŸÁœ vwflê flêá ÁÃflappleŒŸ,

76 .. Ò Ê Ë ª. ÁflûÊËÿ flcê apple Œı UÊŸ áê Ê UË 14 ÁflûÊËÿ fl apple Œı UÊŸ áê Ê UË U UÙÄà vy Ê ÊÕÁ ˇÊappleòÊ Ù áê U UÙÄà vy Ê ªÒ U ÊÕÁ ˇÊappleòÊ Ù áê U UÙÄà vy Ê. Ê/.. ÊÁà ٠áê U UÙÄà vy Ê» /» / Ù áê U UÙÄà vy Ê À Åÿ Ù Ù áê ÉÊ. 15 Uà ÊŒ ÃÊ Áà ÊÊπÊ Áà øê UË æ. 16 fl Í Ë ÁŸc ÊŒŸ ( ) Ê ª ( Ê) fl Í Ë (ß) ÁÃŒappleÿ fl Í Ë Ê Áà Êà ( Êø Ë ÁSÕÁà xv.æx.wævy ) Î Á ˇÊappleòÊ Ê ª fl Í Ë ÁÃŒappleÿ fl Í Ë Ê Áà Êà ( Êø Ë ÁSÕÁà xv.æx.wævy) ÇÊÒ U- Î Á ˇÊappleòÊ Ê ª fl Í Ë ÁÃŒappleÿ fl Í Ë Ê Áà Êà ø. 19 ÊÁSà flªë UáÊ ( ) ÊŸ ( Ê) fl ÊŸ (ß) ÁŒÇœ (ß ) UÊÁŸ È ÊŸ ÊÁSà ( Áà Êà apple ) È áê ÃÕÊ Áª Ë ÃÈ ŸÊ apple U. Ê Ê Áfl apple áê 21 éÿê ÈÇÊÃÊŸ Á ÿê ÇÊÿÊ ( ) Ê ( Ê) UœÊ U øê UË πø ãÿ Á UøÊ Ÿ πø ÁflûÊËÿ fl apple Œı UÊŸ Á ª ÊflœÊŸ ( ) ªÒ U ÁŸc ÊŒ ÊÁSÃÿÙ apple ÁflL h vwflê flêá ÁÃflappleŒŸ,

77 ª Ê ËáÊ Áfl Ê Ò.. Ò Ê Ë ( Ê) ãÿ ÊflœÊŸ éÿê Êåà ( ) áê ÃÕÊ Áª ( Ê) ãÿ Ò Ù apple øê Í πêãê XXX XXX XXX (ß) ÁŸflapple Ê / SflË Î Ã ÁÃèÊÍÁÃÿÊ ÁflÁflœ Êÿ Ê / UÊÁŸ (Before tax) (-) ãÿ ÊŸ Ê UË 28 Êappleÿ U Í Ë Ê Áøà UÊÁŸ Nil Nil Nil 30 È UÁˇÊà vwflê flêá ÁÃflappleŒŸ,

78 Ë «U. øê U«U Ê U appleu UÔ 310, UÃÙ UË øapple w, Ê Ê Ê U S UË U Ù ÊÃÊ - ÆÆÆÆv ŒÈ U Ê : , Sflà òê appleπê UËˇÊ Ê ÁÃflappleŒŸ appleflê apple, ª Ê ËáÊ Áfl Ê Ò apple ŒSÿªáÊ ÁflûÊËÿ Áfl UáÊ U ÁÃflappleŒŸ v. U Ÿapple ª Ê ËáÊ Áfl Ê Ò, ªÈflÊ UÊ UË, apple xv Êø, wæv ÁflûÊËÿ Áflfl UáÊÊapple Á apple xv Êø, wæv Ã Ê ÃÈ Ÿ- òê ÃÕÊ Êåà fl apple Ê fl UÊÁŸ πêãapple ÃÕÊ Ÿ ŒË flê fl ãÿ Áflfl UáÊÊà ÍøŸÊ Êapple Ê appleπê UˡÊáÊ Á ÿê ÁŸªÁ à ߟ ÁflûÊËÿ Áflfl UáÊÊapple apple U Ê appleu mê UÊ apple ÁˇÊà y ÊÊπÊ Êapple ÃÕÊ Ê ÁflÁœ ÊÊπÊ appleπê UËˇÊ Êapple mê UÊ apple ÁˇÊà v x ÊÊπÊ Êapple Ë ÁÃÁ ÿê ÊÁ Uà ÒU U Ê appleu mê UÊ apple ÁˇÊà ÊÊπÊ Êapple ÃÕÊ ãÿ appleπê UËˇÊ Êapple mê UÊ ãÿ ÊÊπÊ Êapple Ê apple ˇÊáÊ Ê UÃËÿ Á U fl Ò /ŸÊ Ê«U mê UÊ Ò Ù Êapple Ê UË ÁŒ ÊÊ-ÁŸŒapple ÊÊapple apple ŸÈ Ê U Á ÿê ªÿÊ ÒU ÃÈ Ÿ- òê ÃÕÊ Ê UÊÁŸ apple Áflfl UáÊ apple ÁŸÿ òêáê ÊÿÊ ÿêapple ÃÕÊ v~x ÊÊπÊ Êapple Êapple apple ˇÊáÊ apple Áfl ÿ Ÿ UË ÒU, ÁãŸÁ Uà Á ÿê ªÿÊ Ò ßŸ ŸÊ apple ÁˇÊà ÊÊπÊ Êapple Ê appleπê wz.æv Áà Êà Áª, w~.zz Áà Êà Ê, wz.w{ Áà Êà éÿê Êÿ ÃÕÊ éÿê πø w~.w~ Áà Êà ÒU ÁflûÊËÿ Áflfl UáÊÊapple Ë œÿ Ë Á ê appleflê UË w. Ò Á ª ÁŸÿÊ ÁœÁŸÿ v~y~ ÃÕÊ Ê UÃËÿ Á U fl Ò /ŸÊ Ê«U mê UÊ ÿ- ÿ U Ê UË ÁŒ ÊÊ-ÁŸŒapple ÊÊapple ÃÕÊ Ê Uà apple Ê ÊãÿÃÊÒ U U Êãÿ appleπê ÊŸ apple ŸÈ Ê U ߟ ÁflûÊËÿ Áflfl UáÊÊapple Ë ÃÒÿÊ UË apple Á œÿ Á ê appleœê U ÒU ß Á ê appleœê UË apple Ê ÃÁ U ÁŸÿ òêáê Êapple Á ÁflûÊËÿ Áflfl UáÊÊapple Ë ÃÒÿÊ UË apple ŒÁ à ÒU, Ë ŸÊfl U, ÊÿÊ ãflÿÿ ÃÕÊ ÿflsõê Ÿ ÊÊÁ ÒU, œêappleπê ÿê òêèá U apple ÃâÿÊà Ãı U U ÈÄà ÒU appleπê UËˇÊ Ë Á ê appleœê UË x. U Ê UË Á ê appleœê UË U Ê appleu apple ˇÊáÊ U ÊœÊÁ Uà ߟ ÁflûÊËÿ Áflfl UáÊÊapple U ŸÊ Á à ÿäã UŸÊ ÒU Ê UÃËÿ ŸŒË appleπê Ê U SÕÊŸ mê UÊ Ê UË apple ˇÊáÊ apple Sà U apple ŸÈ Ê U U Ÿapple Ÿapple apple ˇÊáÊ Êapple øêá à Á ÿê ߟ Sà UÊapple apple ÿ U Êà Êfl ÿ ÒU Á U ŸÒÁà ŒÊÁÿàflÊapple Ê ŸÈ Ê Ÿ UÃapple ÈU apple ˇÊáÊ Ë ÿêapple ŸÊ ŸÊ ÃÕÊ Œ Ê Ÿ UÃapple ÈU apple ˇÊáÊ Ë ÿêapple ŸÊ ŸÊ ÃÕÊ Œ Ê Ÿ apple U ÃÊÁ UÊapple apple Œ Áfl flê Á apple Á UÁÀ Áπà Áflfl UáÊ ÃâÿÊà ª à Áflfl UáÊÊapple apple ÈÄà ÒU y. apple ˇÊáÊ apple Œ Ê Ÿ Ê UË Á ÿê ÊÊÁ UÊappleÃË ÒU ÃÊÁ ÁflûÊËÿ Áflfl UáÊÊapple Ë UÊÁ ÊÿÊapple ÃÕÊ ÃâÿÊapple Ê UË UáÊ Á ÿê Ê apple øÿáÿã Á ÿê appleπê UËˇÊ apple ÁŸáÊ ÿ Á apple ÁflûÊËÿ Áflfl UáÊÊapple apple ÃâÿÊà M apple ª à Áflfl UáÊ apple ÊappleÁπ Ê Ê Ÿ ÊÊÁ ÒU, øê appleu fl U œêappleπê ÿê òêèá U apple UÊapple, U ÊœÊÁ Uà ÒU UŸ ÊappleÁπ Êapple Ê Ê Ÿ UÃapple ÈU appleπê UËˇÊ Ò Ë ÃÒÿÊ UË apple ŒÁ Ã Ê ÃÁ U ÁŸÿ òêáê ÃÕÊ ÁflûÊËÿ Áflfl UáÊÊapple Êapple Á SflM appleπê UˡÊáÊ Á ÿê Á UÁSÕÁÃÿÊapple apple ÈÁøà ÒU appleπê UˡÊáÊ apple ÿèäã appleπê ŸËÁÃÿÊ ÈÁøà ÃÕÊ œÿ mê UÊ appleπê ŸÈ ÊŸ apple ÊÕ- ÊÕ ÁflûÊËÿ Áflfl UáÊÊapple Ê ª SÃÈÁà ÍÀÿÊ Ÿ UÁøà ÒU apple ˇÊáÊ apple ÿèäã appleπê ŸËÁÃÿÊapple Ë ŸÈ Í ÃÊ Ê ÍÀÿÊ Ÿ ÃÕÊ œÿ mê UÊ appleπê ŸÈ ÊŸÊapple apple à ªÃÃÊ apple ÊÕ- ÊÕ ÁflûÊËÿ Áflfl UáÊÊapple apple ª SÃÈÁÃ Ê ÍÀÿÊ Ÿ ÊÊÁ Ò z. U Áfl flê UÃapple Ò U Á Á Ÿ appleπê ÊáÊÊapple Êapple U Ÿapple ÊÿÊ ÒU fl U ÿê åã ÃÕÊ ÈÁøà ÒU ÃÊÁ U Ÿapple appleπê UˡÊáÊ Ã Êapple ÊœÊ U Á à ŒÊŸ U apple {. à ÊÊ πê appleÿ-œappleÿ Ê apple Á Ê Êfl U ÃÊ Ò ÄÿÊapple Á fl ø U Ê Ò ÃÕÊ ÊÿÊ ÁflÁc ÿê ÁflÁc UÿÊapple Ê Ê ÁŸ Ê ÁŸ UÊ UáÊ ÁR ÿêœëÿ Ò, apple Ê UáÊ Á à U UŸapple apple Õ Ò. à U ÊÊπÊ UÊ appleä ÊŸ apple Ê Sÿ apple U UŸapple flê apple Êfl apple Œ apple U Á à ÿäã UŸapple apple Õ Ò U, ÄÿÊapple Á ÿ U ø U UÊ ÒU ÃÕÊ ÊÿÊ ÁflÁc UÿÊ Ë Á ÿêœëÿ ÒU ªÒ U- Œ Ê Ÿ Ê UË ÁûÊÿÊapple apple Œ apple éœ UÊÁ Ê Ë UË ÃÊ U Á Uå áêë UŸapple apple Õ 76 vwflê flêá ÁÃflappleŒŸ,

79 ª Ê ËáÊ Áfl Ê Ò Ò ÄÿÊapple Á Ê U Ë Êß apple Êÿ øêÿ ÃÕÊ ÁûÊ flªë UáÊ Ê Œ «UÊapple apple ÈÁh ûêê ÍáÊ Ê Œ «UÊapple Ê Ë Ã UË apple apple ŸÈ Ê UáÊ Ÿ Ë Á ÿê ªÿÊ Ò, Ò Ê Á ÊÁ UáÊË v apple Á ŒÈ. y(w) apple ÃÊÿÊ ªÿÊ Ò }. U apple Uh UáÊ { fl apple Á ª ÁŸ UˡÊáÊ U Ê appleu Á à apple ŸÈ Ê U Ò apple È Êapple apple ÁŒπÊ ª apple ŸÈ Ê U ÒU, ÃÕÊ ÿapple U apple ŒûÊ ÍøŸÊ ÃÕÊ U apple ŒûÊ S c UË UáÊ U ÊœÊÁ Uà ÒU (i) UÊ Ã ÃÈ Ÿ- òê Ê flê ÒU, Á Uå ÁáÊÿÊapple apple ÊÕ äÿÿÿ U ÊœÊÁ Uà ÒU, ÍáÊ ÃÕÊ UË ÃÈ Ÿ- òê ÒU, Á apple Ë Êfl ÿ Áflfl UáÊ ÿèäã ÒU, ÈÁøà M apple ÒU, Êapple xv Êø, wæv à apple Ò Ê Êapple Ë ÁSÕÁà UÁøà ÁfløÊ U Êapple SÃÈà UÃÊ ÒU ÃÕÊ ÿ U Ê Uà apple Ê Êãÿ M apple SflË Êÿ appleπê UˡÊáÊ Á hê ÃÊapple Êapple S c U UÃÊ ÒU (ii) Ê fl UÊÁŸ appleπê Ê Á Uå ÁáÊÿÊapple apple ÊÕ äÿÿÿ Á ÿê ªÿÊ, Ò Ê ÁŒπÊÿÊ ªÿÊ ÒU, Ê apple UË ÃÈ Ÿ Êapple ÁŒπÊÃÊ Êapple appleπê apple ÊÊÁ fl apple Á ÒU, Êapple Ê Uà apple Ê Êãÿ M apple SflË Êÿ appleπê UˡÊáÊÊapple Ë ÈÁc U UÃÊ ÒU (iii) Ÿ ŒË flê Áflfl UáÊ ÁÃÁÕ Êapple Êåà fl apple Ÿ ŒË flê Ë Ë fl Áøà ÿ Êapple SÃÈà UÃÊ Ò ãÿ ÊŸÍŸË ÃÕÊ Êfl ÿ ÁŸÿÊ U ÁÃflappleŒŸ ~. Ò Á ª ÁŸÿÊ ÁœÁŸÿ, v~y~ Ë ÃË UË ÍøË apple ŸÈ Ê U ÃÈ Ÿ- òê ÃÕÊ Ê fl UÊÁŸ Êapple ÃÕÊ Ë apple R Á M ŒÊŸ Á ÿê ªÿÊ ÒU væ. appleπê UˡÊáÊ Ë Ë Ê Êapple Êapple Á Uh UáÊ v apple z U ÁŒÿÊ ªÿÊ ÒU ÃÕÊ Êapple Êfl ÿ Ò Á ª, ŸË ( ÄflË Ë ÊŸ «U UÊ» U Ê» «U U appleuá Ç ) ÁœÁŸÿ, v~ Æ/v~}Æ ÃÕÊ fl UÊ Êfl ÿ S c UË UáÊ Ë Ë Ê Êapple Ê Áfl ÿ ÒU, Êapple U ÁÃflappleŒŸ apple UÁÀ Áπà Á Ò U ( ) U Ÿapple Ë ÍøŸÊ Êapple ÃÕÊ S c UË UáÊ Êapple Êåà Á ÿê ÒU, Êapple U Ê UË fl üêapplec U ÊŸ Ê UË fl Áfl flê apple ÈÃÊÁ U Ê appleu apple ˇÊáÊ apple UŒ ÔŒapple ÿ apple Á Êfl ÿ ÒU ÃÕÊ flapple ÃÊapple Ÿ Ò U ( ) Ò Ê appleÿ-œappleÿ Êapple Ê appleu ŒappleπŸapple apple ÊÿÊ ÒU Ò apple Áœ Ê UÊapple apple ê à ÒU ( ) Ò apple ÊÿÊ ÿêapple ÃÕÊ ÊÊπÊ Êapple apple Êåà Á U Uã U Ê appleu appleπê UˡÊáÊ apple UŒ ÔŒapple ÿêapple Ë ÍÁà apple Á ÿê åã ÒU vv. U Ê appleu Á à apple ŸÈ Ê U ÃÈ Ÿ- òê, Ê fl UÊÁŸ πêãêapple ÃÕÊ Ÿ ŒË flê apple appleπê ÊŸ Êapple apple Á ÊÿÊappleÖÿ ÊÃÊappleZ Ê ŸÈ Ê Ÿ Á ÿê ªÿÊ ÒU Ë «U ŸË ŸŒË appleπê Ê UÊ» Ê U Ÿ. xvxvxwß. apple. πappleãêflã U ÊªË ŒSÿÃÊ. Æzw zv SÕÊŸ ªÈflÊ UÊ UË ÁŒŸÊ vz ÍŸ, wæv vwflê flêá ÁÃflappleŒŸ,

80 ª Ê ËáÊ Áfl Ê Ò œêÿ ÊÿÊ ÿ ªÈflÊ UÊ UË ( ) xv Êø, wæv Ã Ê ÃÈ Ÿ- òê Áflfl UáÊ ÍøË. xv-æx-wæv à UÊÁ Ê (L. apple ) xv-æx-wæv{ à UÊÁ Ê (L. apple ) Í Ë ÃÕÊ ŒappleÿÃÊ Í Ë Ê UÁˇÊà ÃÕÊ Áœ Êapple Ê œê U ãÿ ŒappleÿÃÊ ÃÕÊ ÊflœÊŸ È L Á U ÁûÊÿÊ apple ÊÕ Ÿ ŒË ÃÕÊ Êapple Ê UÃËÿ Á U fl Ò Ò Êapple apple Ê ÃÕÊ Ê ª fl À ÍøŸÊ U ÁÃŒappleÿ UÊÁ Ê ÁŸflapple Ê Áª ø Á U ÁûÊÿÊ ãÿ Á U ÁûÊÿÊ È L Ê ÁS ŒappleÿÃÊ ªÊ Ë appleuãè Á ÿê ŸãŒ. UÁfl Œ È Ê U appleuaë Á apple È Ê U Á ã Ê äÿˇê ÁŸŒapple Ê ÁŸŒ Ê ÁŸŒapple Ê Á. ª «UÙòÊÊ UÊ Á ÊÊapple U ŸÊÿ Á ÊÊapple U UÊ È Á UÿÊ ÁŸŒapple Ê ÁŸŒ Ê ÁŸŒapple Ê ÁŸŒapple Ê ß Ê «appleu Ê ÿí S U Ë Œapplefl Uà ÁŸŒapple Ê ÁŸŒapple Ê ÁŸŒapple Ê Ë «U ŸË SÕÊŸ ªÈflÊ UÊ UË ŸŒË appleπê Ê U ÁŒŸÊ vz ÈŸ, wæv» Ê U Ÿ E. apple. πappleãêflã U ÊªË ŒSÿÃÊ. Æzw zv 78 vwflê flêá ÁÃflappleŒŸ,

81 ª Ê ËáÊ Áfl Ê Ò œêÿ ÊÿÊ ÿ ªÈflÊ UÊ UË ( ) xv-æx-wæv Êapple Êåà fl apple Á Ê fl UÊÁŸ appleπê xv-æx-wæv Êapple Êåà fl UÊÁ Ê (L. apple ) Áflfl UáÊ ÍøË. ª Ê ËáÊ Áfl Ê Ò xv-æx-wæv{ Êapple Êåà fl UÊÁ Ê (L. apple ) I. Êÿ Á à éÿê ãÿ Êÿ È ` II. ÿÿ ÿÿ Á ÿê ªÿÊ éÿê Á UøÊ Ÿ ÿÿ ÊflœÊŸ ÃÕÊ Ê ÿãê È ` III. Ê / UÊÁŸ UÊ UÊapple áê apple Ífl ÁŸfl Ê ÉÊ UÊÿÊ ÁflûÊËÿ fl Ê Êÿ U Êapple«U Êÿ U apple Áà UËÄà ÊflœÊŸ flê ÉÊ UÊÿÊ SÕÁªÃ U ŒappleŸŒÊ UË Êapple«U SÕÁªÃ U ÁûÊ U øêã ÁŸfl Ê IV. ÁflÁŸÿÊappleª Áfl Êapple ( Ê ÁflÁœ ) Á U fl apple SÕÊŸÊ Ã UáÊ Áfl Êapple ( Í Ë) Á U fl apple SÕÊŸÊ Ã UáÊ Ê Êãÿ/ UÊ Sfl Á U fl apple SÕÊŸÊ Ã UáÊ ÊÒlÊappleÁª Ë é appleã Êapple apple SÕÊŸÊ Ã UáÊ È ` V. Áà Êappleÿ U Ÿ»apple ÍÀÿ ÊÒÁ ÃÕÊ «UÊßÀÿÍ appleu«u Êÿ Áà Êappleÿ U Uàfl ÍáÊ appleπê ŸËÁÃÿÊ ÃÕÊ appleπê U Á Uå áêë 17 ÿê ŸãŒ. UÁfl Œ È Ê U appleuaë Á apple È Ê U Á ã Ê äÿˇê ÁŸŒapple Ê ÁŸŒapple Ê ÁŸŒ Ê SÕÊŸ ªÈflÊ UÊ UË ÁŒŸÊ vz ÈŸ, wæv Á. ª «UÙòÊÊ UÊ Á ÊÊapple U ŸÊÿ Á ÊÊapple U UÊ È Á UÿÊ ÁŸŒapple Ê ÁŸŒ Ê ÁŸŒapple Ê ÁŸŒapple Ê ß Ê «appleu Ê ÿí S U Ë Œapplefl Uà ÁŸŒapple Ê ÁŸŒapple Ê ÁŸŒapple Ê Ë «U ŸË ŸŒË appleπê Ê U» Ê U Ÿ E. apple. πappleãêflã U ÊªË ŒSÿÃÊ. Æzw zv vwflê flêá ÁÃflappleŒŸ,

82 xv Êø, wæv à apple ÃÈ Ÿ- òê ÇŸ ÍøË ÃÕÊ Î ŸÊà ʪ Áflfl UáÊ ŸÈ ÍøË Æv Í Ë Áœ Î Ã Í Ë L. væ/- àÿapple apple wææææææææææ Êappleÿ U é R Êß / ŒÊ Ë ªß Í Ë L. væ/- àÿapple apple }~{xwyæ Êappleÿ U ÍáÊ ÈªÃÊŸ Í Ë zæ% Ê Uà U Ê U xv-æx-wæv à ( UÊÁ Ê L. apple ) 80 vwflê flêá ÁÃflappleŒŸ, xv-æx-wæv{ à ( UÊÁ Ê L. apple ) vz% U Ê U xz% ÿíÿêß appleu«u Ò Ê» ß Á«UÿÊ È ` ŸÈ ÍøË Æw Ê UÁˇÊà ÊÒ U Áœ Êapple - Áfl Êapple ( Ê ÁflÁœ ) Ê UÁˇÊà ÊÈL ÊÃË Áœ Êapple ÉÊ UÊfl ÁŸ Ê Ë fl apple Œı UÊŸ Êapple«U Áà Áœ Êapple Áfl Êapple ( Í Ë) Ê UÁˇÊà ÊÈL ÊÃË Áœ Êapple ÉÊ UÊfl ÁŸ Ê Ë fl apple Œı UÊŸ Êapple«U Áà Áœ Êapple Ê Êãÿ/ UÊ Sfl Ê UÁˇÊà (I) Ê Êãÿ/ UÊ Sfl Ê UÁˇÊà ÊÈL ÊÃË Áœ Êapple ÉÊ UÊfl ÁŸ Ê Ë fl apple Œı UÊŸ Êapple«U Áà Áœ Êapple (II) ÁŸflapple Ê UÃÊ U-ø UÊfl Ê UÁˇÊà ÊÈL ÊÃË Áœ Êapple ÉÊ UÊfl ÁŸ Ê Ë fl apple Œı UÊŸ Êapple«U Áà Áœ Êapple (III) appleuäÿêapple ÊÁ / Êé Êapple apple Êapple Ê UÁ Áœ Êapple ÉÊ UÊfl ÁŸ Ê Ë fl apple ŒÊÒ UÊŸ Êapple« Áà Áœ Êapple È ( + + ) `

83 Áflfl UáÊ xv-æx-wæv à ( UÊÁ Ê L. apple ) ª Ê ËáÊ Áfl Ê Ò xv-æx-wæv{ à ( UÊÁ Ê L. apple ) ŸÈ ÍøË Æx Ê - i) Ê ª Ê ) Ò apple ) ãÿ apple ii) øã Ò Ê iii) ÊflÁœ Ê ) Ò apple ) ãÿ apple È ` i) Ê Uà apple ÊÊπÊ Êapple Ê Ê ii) Ê Uà apple Ê U U ÊÊπÊ Êapple Ê Ê È ` ŸÈ ÍøË Æy œê U UÊÁ ÊÿÊ - Ê Uà apple œê U UÊÁ ÊÿÊ i) Ê UÃËÿ Á U fl Ò ii) ŸÊ Ê«U iii) ãÿ Ò ) ÊÿÊapple Ò ) Ÿ ø Ë ) Ë Êß iv) ãÿ SÕÊŸ ÃÕÊ apple Á ÿê ( Ÿ UË» «UË Ë) Ê Uà apple Ê U U Ê áê È ` U UÊappleÄà fl Ë apple ÊÊÁ Á ÄÿÊapple«U áê ŸÈ ÍøË Æz ãÿ ŒappleÿÃÊ ÊÒ U ÊflœÊŸ i) ȪÃÊŸ ÿêappleçÿ Á ( ÇŸ -I apple ŸÈ Ê U) ii) à U ÊÿÊ ÿ ÊÿÊapple Ÿ (ÁŸfl ) iii) Áøà éÿê ( ÇŸ -II apple ŸÈ Ê U) iv) ãÿ ÊÊÁ ÊflœÊŸ ( ÇŸ -III apple ŸÈ Ê U) È ` ŸÈ ÍøË Æ{ Ÿ ŒË ÊÒ U Ê UÃËÿ Á U fl Ò apple Ê UÊÁ ÊÿÊ i) ÊÕ apple Ÿ ŒË ii) Ê UÃËÿ Á U fl Ò apple Ê Ê UÊÁ ÊÿÊ ) øê Í πêãapple apple È ` ŸÈ ÍøË Æ Ò Êapple apple Ê UÊÁ ÊÿÊ fl Ê ª ÊÒ U À ÍøŸÊ U ÁÃŒappleÿ UÊÁ Ê - Ê Uà apple i) Ò Êapple apple Ê UÊÁ ÊÿÊ ) øê Í πêãêapple apple vwflê flêá ÁÃflappleŒŸ,

84 xv-æx-wæv à xv-æx-wæv{ à Áflfl UáÊ ( UÊÁ Ê L. apple ) ( UÊÁ Ê L. apple ) ) ãÿ Ê πêãêapple apple ii) UÊÁ Ê U Ê fl ÁˇÊåà ŸÊappleÁ U Ê Uà apple Ê U U ŸÈ ÍøË Æ} ÁŸflapple Ê I- Ê Uà apple ÁŸflapple Ê i) U Ê UË Áà ÍÁÃÿÊ ii) êÿèøè» «UÔ iii) U Ê UË Á ÁÃÿÊapple apple Êappleÿ U iv) Á«U apple ø ÃÕÊ Ê «UÔ apple v) ãÿ II- Ê Uà apple Ê U U ÁŸflapple Ê È ` È ÿêappleª ` ŸÈ ÍøË Æ~ Áª - i) ÿ fl Á«US Ê U U Á ii) Ÿ Œ apple Á«U U, Êapplefl U«UÊç U ÃÕÊ áê Êapple Ê ª U ÈŸ È Ãappleÿ iii) ÊflÁœ áê È ` ) i) È UÁˇÊà flêsãáfl ÁûÊÿÊ ii) È UÁˇÊÃ Ò / U Ê UË ªÊ U UË / ß Ë Ë Ë/ Ë Ë UË ß iii) È UÁˇÊÃ È ` I- Ê Uà apple Áª i) ÊÕÁ ˇÊappleòÊ ii) Êfl ÁŸ ˇÊappleòÊ iii) Ò iv) ãÿ II- Ê Uà apple Ê U U Áª È ` Œ- i) Sà UËÿ ÁûÊÿÊ ii) U -Sà UËÿ ÁûÊÿÊ iii) ÁŒÇœ ÁûÊ ) ÁŒÇœ ÁûÊ-I ) ÁŒÇœ ÁûÊÿÊ -II ) ÁŒÇœ ÁûÊÿÊ -III Œ) UÊÁŸ vwflê flêá ÁÃflappleŒŸ, È `

85 Áflfl UáÊ xv-æx-wæv à ( UÊÁ Ê L. apple ) ª Ê ËáÊ Áfl Ê Ò xv-æx-wæv{ à ( UÊÁ Ê L. apple ) ŸÈ ÍøË væ ø ÁûÊÿÊ I) ËŸ Ífl flãë fl Ê xv Êø Ã Ë Ë Ã U fl apple ŒÊÒ UÊŸ Êapple« II) Á U U ÉÊ UÊfl - Á U U U ÁÃÁÕ Ã ÉÊ UÊfl III) ãÿ ø ÁûÊÿÊ Ífl flãë fl apple xv Êø à ʪà ãÿ ø ÁàÿÊapple U fl apple ŒÊÒ UÊŸ ÿêappleª ÉÊ UÊfl - fl apple ŒÊÒ UÊŸ ÉÊ UÊfl Êapple«- fl apple ŒÊÒ UÊŸ ÊÿÊapple Ÿ ÉÊ UÊfl - ãÿ ø ÁàÿÊÊapple apple ÁÃÁÕ Ã ÉÊ UÊfl È ` ŸÈ ÍøË 11 ãÿ ÁûÊÿÊ i) à U ÊÿÊ ÿ ÊÿÊapple Ÿ (ÁŸfl ) ii) ÁŸflapple Ê U fláh à éÿê iii) Áª U fláh à éÿê iv) Áª /dêappleã U ÉÊ UÊfl U ȪÃappleÿ U v) S appleu ÊŸ UË ÃÕÊ S Ò Uå vi) ÈÅÿÊ ÿ ÃÕÊ ÊÊπÊ Êapple apple ÁŒÇœ πêãapple vii) ãÿ ( ÇŸ - IV apple ŸÈ Ê U) È ` ŸÈ ÍøË vw ÊÁflà ŒÊÁÿàfl i) Á Ÿ áêêapple apple Ò SflË Ê U Ÿ UË UÃÊ apple ÁflL h ŒÊflapple ii) Ê Á Ê ÈªÃappleÿ ÁŸflapple Ê apple ŒÊÁÿàfl iii) ÊÿÊ ª ÊÁ Uà ÁflÁŸ ÿ appleu Ê apple πêãapple U ŒÊÁÿàfl iv) Ê Uà apple ÉÊ U Êapple Ë Êapple U apple ŒË ªß ªÊ U UË v) SflË Êÿ, Õ Ÿ ÃÕÊ ãÿ ÊäÿÃÊ vi) Á Ÿ ãÿ ŒÙ apple Á Ò Á UáÊà M apple UûÊ UŒÊÿË ÒU È ` vwflê flêá ÁÃflappleŒŸ,

86 Áflfl UáÊ xv-æx-wæv à ( UÊÁ Ê L. apple ) xv-æx-wæv{ à ( UÊÁ Ê L. apple ) ŸÈ ÍøË vx Á à éÿê i) Áª /Á Êapple U éÿê / ÍU U ii) ÁŸflapple Ê U Êÿ ( Ò Êapple apple Ê.. U éÿê ÊÊÁ ) iii) ãÿ È ` ŸÈ ÍøË vy ãÿ Êÿ i) Ë ÊŸ, ÁflÁŸ ÿ ÃÕÊ Êapple appleu ii) ÁŸflapple Ê Ë Á Ë U Ê iii) ÊøÊ U òê ÊÁŒ apple Á Ë U Ê iv) ÍÁ, flÿ ÃÕÊ ãÿ ÁûÊÿÊapple Ë Á Ë U Ê v) U appleu πêãapple apple «UÊ apple ªÿapple «ÍU à áê apple fl Í Ë vii) ãÿ Êÿ (ÁflSÃÎà Áflfl UáÊ ÇŸ v apple ) È ` ÍøË vz πø éÿê i) Ê U éÿê ii) ŸÊ Ê«U Á «U Ë Êapple éÿê iii) áê U Ò Êapple éÿê È ` ŸÈ ÍøË v{ Á UøÊ Ÿ πø i) øêá UÿÊapple Êapple ȪÃÊŸ ( ÿèäã S UÊ» ÊÊÁ ) ii) Á UÊÿÊ, U ÃÕÊ ÊßÁ Uª iii) Á Á Uª ÃÕÊ S appleu ÊŸ UË iv) ÁflôÊÊ Ÿ ÃÕÊ øê U v) Ò Ë ÁûÊ Ê OÊ vi) apple ˇÊáÊ ÊÈÀ ÃÕÊ πø ( ÊÊπÊ apple ˇÊ ÊÊÁ ) vii) ÊŸÍŸ ÃÕÊ apple Êapplefl U πø viii) ÊappleS appleu, appleuá ª Ê, appleuá» ÊappleŸ ÊÁŒ ix) Ê U ÿflsõê Ÿ x) ãÿ Uê à ÃÕÊ ÿflsõê Ÿ xi) Ë Ê xii) ãÿ πø ( ÇŸ -VI apple ŸÈ Ê U) È ` vwflê flêá ÁÃflappleŒŸ,

87 ȪÃappleÿ Á Êapple Ê ÁflSÃÎà Áflfl UáÊ fláh à éÿê Ê ÁflSÃÎà Áflfl UáÊ xv-æx-wæv Ã Ê ÃÈ Ÿ- òê Ê ÇŸ ÃÕÊ Î ŸÊà ʪ ÇŸ - I ÇŸ - II ÇŸ - III ª Ê ËáÊ Áfl Ê Ò Áflfl UáÊ xv-æx-wæv à ( UÊÁ Ê L. apple ) xv-æx-wæv{ à ( UÊÁ Ê L. apple ) ȪÃÊŸ ÿêappleçÿ Á«U Ê «U «UÊç U S appleu appleuá apple U ȪÃÊŸ ÊŒapple Ê ÈªÃÊŸ ÿêappleçÿ Áªç U øapple È ` Áflfl UáÊ xv-æx-wæv à ( UÊÁ Ê L. apple ) xv-æx-wæv{ à ( UÊÁ Ê L. apple ) Ê U ŸÊ Ê«U apple áêê U È ` ãÿ ŒÊÁÿàflÊapple Ê ÁflSÃÎà Áflfl UáÊ ( ÊflœÊŸÊapple Êapple ÊÊÁ U) Áflfl UáÊ xv-æx-wæv à ( UÊÁ Ê L. apple ) xv-æx-wæv{ à ( UÊÁ Ê L. apple ) ÉÊÈ Ê ÊÿÊ Êÿ U flappleãÿ U ÊÿÊ apple Êapplefl U U ÊŸ Ê«Ê ÊÿÊ πêãê ÊÿÊ Ë Êß ËÁ ÿ ÊÿÊ ß Ë» πêãê ÊŸ UÊÁ Ê ŸÈŒÊŸ UÊÿÃÊ ø Ë Êß ÿÿ Ê Á Ë Ê ËÁ ÿ ª U/ ȪÃÊŸ ÿêappleçÿ πêãê ȪÃÊŸ ÿêappleçÿ flapple ø U Í Ë Êapple ȪÃÊŸ ÿêappleçÿ apple ˇÊáÊ ÊÈÀ ÃÕÊ πø Sà UËÿ Áª apple Œ apple ÊflœÊŸ Ò apple Êapple apple ŒÈM ÿêappleª U UÊÁŸ Ê ÊflœÊŸ à U ÊÿÊ ÿ ÊÿÙ Ÿ U ÊflœÊŸ ÊÿÊ flappleãÿ Á Êÿ U Ê ÊflœÊŸ Ê U Ë Ë / Ÿß» UË UÊ Á U πêãê UË ÈªÃÊŸ ÿêappleçÿ Total ` vwflê flêá ÁÃflappleŒŸ,

88 xv Êø, wæv à apple ÃÈ Ÿ- òê Ê ÇŸ ÃÕÊ Î ŸÊà ʪ ÇŸ - IV : ãÿ ÁûÊÿÊapple Ê ÁflSÃÎà Áflfl UáÊ ( ÊflœÊŸÊapple Êapple ÊÊÁ U) Áflfl UáÊ xv-æx-wæv à ( UÊÁ Ê L. apple ) xv-æx-wæv{ à ( UÊÁ Ê L. apple ) SÕÁªÃ U ÁûÊÿÊ ÁŒÇœ πêãapple ( ÊflœÊŸ Ê ÁŸfl ) ˇÊÁà ÍÁà ÿêappleçÿ ÊŸÍŸ ÊÈÀ S UÊ» Êapple SÕÊß Áª UÊappleà fl Áª Ë U U, appleuá» ÊappleŸ ÃÕÊ». ÊËŸ Ë ÊŸÃ UÊÁ Ê ÁÄ ÿá Uª ÊÿÊappleapple Ÿ πêãê Ê U Ë Êß apple ÊåÃÿÙÇÿ «UËß» Êåà ÿêappleçÿ Ë ÊŸ/Á UÊÿÊ ÊÁŒ È ` xv Êø, wæv à apple Ê - ÊÁŸ Ê ÇŸ ÃÕÊ Î ŸÊà ʪ ÇŸ - V : ÁflÁflœ Êÿ Ê ÁflSÃÎà Áflfl UáÊ Áflfl UáÊ xv-æx-wæv à ( UÊÁ Ê L. apple ) xv-æx-wæv{ à ( UÊÁ Ê L. apple ) ÉÊ UŸÊà ÊÈÀ appleflê ÊÈÀ ÍÀÿÊ Ÿ ÊÈÀ ÃÕÊ S UáÊ ÊÈÀ Ê U Á UÊÿÊ È ` ÊflœÊŸÊapple fl Ê ÁS πø Ê Áflfl áê Áflfl UáÊ xv-æx-wæv à ( UÊÁ Ê L. apple ) xv-æx-wæv{ à ( UÊÁ Ê L. apple ) Ÿ Ë apple Áfl UËà ÊflœÊŸ ÊŒ Ê Áª apple Áfl UËà ÊflœÊŸ à U ÊÿÊ ÿ ÊÿÙ Ÿ U ÊflœÊŸ È ` vwflê flêá ÁÃflappleŒŸ,

89 Ê fl UÊÁŸ πêãapple Ê ÇŸ ÃÕÊ Î ŸÊà ʪ xv Êø, wæv fl à ǟ - VI : ãÿ πøêapplez Ê ÁflSÃÎà Áflfl UáÊ ª Ê ËáÊ Áfl Ê Ò Áflfl UáÊ xv-æx-wæv à ( UÊÁ Ê L. apple ) xv-æx-wæv{ à ( UÊÁ Ê L. apple ) œÿ- apple áê πø Ë ÊŸ ÃÕÊ ãÿ Ò ÊÈÀ ÁÄ ÿá Uª UÊ U ÊÈÀ ÊøÊ U òêu ÃÕÊ ÊÁˇÊ » Êß ŸÊapple U Ÿ Ò U πø Êflʪ Ÿ πø ÿêòêê πø » apple U ÃÕÊ È Ë ÿfl Êÿ Áfl Ê «UË Êß Ë Ë Ë Êß Êapple Ê Ë Ê Á ÊˇÊáÊ ÊªÃ UˡÊÊ ÊªÃ SÕʪà ŒSÿÃÊ é Á å ÊŸ ß appleá Ufl fl ÊŸÊapple appleuá Uÿ ª appleëÿí UË ËÁ ÿ Ê ÊÁ Á ê appleœê UË apple Á «UÊappleŸapple ÊŸ Ê U Êapple appleu ß Ë» U ÊÊ ÁŸ πø S UÊ» ÀÿÊáÊ ( Ä ª appleá ÿê) Ë Ë / Ë Ë ãÿ U ÁŸfl πø Ê U ß UË Êß ŒÈL ÿùª/œùπê/«u ÒÃË appleflê ÊÈÀ È ` vwflê flêá ÁÃflappleŒŸ,

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92 }. ãÿ ÊflœÊŸ fl apple ŒÊÒ UÊŸ ˡÊÊ apple à à ÉÊ U Ò apple Ë È UÊŸapple Ê Êãÿ πêãêapple Ë ÁŸfl ÊÿÊ ÁflÁc UÿÊapple apple Á U appleˇÿ apple L. v, v,zz,z{w.zy Ë UÊÁ Ê éœ UÊÿÊ ªÿÊ ~. Uʜʟ U Ê ÊflœÊŸ -ww apple Êÿ U U Ê appleπê apple ŸÈ Ê U ŒÙŸÙ flã ÊŸ Ôfl ÊSÕÁªÃ UÙ apple Á Á ÿê ªÿÊ ÒU væ. Ê Ê ÁflÁŸÿÙ Ÿ Ê apple wæ % Á US apple Ù Áfl Êapple (flòœêáÿ ) øÿ apple ÃÕÊ Êapple Ù ÊœÊ UáÊ/ UÊ Sfl øÿ apple ÁflÁŸÿÙÁ à Á ÿê ªÿÊ ÒU vv. wæ Áà Êappleÿ U Êÿ ( UÊÁ Ê Êπ apple ) Áflfl UáÊ ßÁÄfl UË Êappleÿ U apple Á U øêã ÁŸfl Ê /( ÊÁŸ) ßÁÄfl UË Êappleÿ UÊapple Ê flapple appleu«u ÊÒ Ã ÅÿÊ Áà Êappleÿ U U ÊÒÁ ÃÕÊ «UÊÿÀÿÍ appleu«u Êÿ Áà Êappleÿ U Ê Ê Êãÿ ÍÀÿ Ë. appleπù U Á Uå ÁáÊÿÊ v. apple -Á Ê Ò apple -Á Ê ı U à U ÊÿÊ ÿ/ à U ÊÊπÊ appleÿœappleÿ apple È UÊŸapple Êÿapple ÁflÁc UÿÙ Ê ÁŸ UÊ UÊ UŸapple Ë Á ÿê apple ÒU ÿ UÊ UÀ appleπÿëÿ ÒU Á à U ÊÊπÊ appleÿ-œappleÿ apple Œ apple xv.æx.wæv à apple Ê «UÙ Ë ÁflÁc UÿÊ Í UË Ë Ê øè Ë Ò U fl wæv{-v apple Á Ê «UÊ ÁflÁc U ø U UË ÒU ß πêãapple apple appleÿ-œappleÿ Ù v{-æ}-wævy apple apple Áº à U ÁŒÿÊ ªÿÊ ÒU ÃÕÊ apple Œ Ëÿ Î πêãapple ÁÃÁÕ Ã Á ÊŸ Ê Ê U ÁŒÿÊ ªÿÊ Ò ß apple ÊflÊ xv.æx. wæv à ËflË Ë «UÊç U Ê UË U ȪÃÊŸ Ê Á ÊŸ xv.æx.wævx Ã Ë ÊÊπÊ Êapple apple U ÁŒÿÊ ªÿÊ Ò ÃÕÊ ß appleπê apple ÃÊ - apple apple Á «UÊ UÊ ÁflÁc U Ê Êÿ xv.æx.wæv{ Ã Í ÊU U ÁŒÿÊ ªÿÊ Ò Ò Ÿapple Æv.Æy.wÆvw apple apple Œ Ëÿ Î Ã Á«U Ê «U «UÊç U πêãê ÊÈM Á ÿê Ò ÃÕÊ Ë Á«U Ê «U «UÊç UÊapple Êapple ß πêãapple apple Ê UË ÃÕÊ ÈªÃÊŸ U ÁŒÿÊ ªÿÊ Ò apple Œ Ëÿ Î Ã «UË«UË Ê xv.æx.wæv ÃÕÊ apple -Á Ê Á ÿê ªÿÊ ß apple ÊflÊ apple Œ Ëÿ Î Ã Ò øapple Êapple v{.æz.wævy apple ÊÈM Á ÿê ªÿÊ ÃÕÊ ß Ê xv.æx.wæv à apple -Á Ê Á ÿê ªÿÊ ÉÊ U Ò apple È UÊŸapple Ê Êãÿ appleπê Ê Á ÊŸ Ë Á Ã Ò ÃÕÊ flã ÊŸ apple L. v vzzz{w.zy Ê ÁŸfl à U Ò, ß apple Ò mê UÊ Í UË Ã U éœ UÊÿÊ ªÿÊ Ò Ë ÊÊπÊ Êapple apple appleπê- Á ÿêapple apple Á ÊŸ Ê Êÿ Í UÊ U Á ÿê ªÿÊ Ò, Á» UÊappleÄà Êapple UÊapple«U w. ÁŸflapple Ê,xw,yv,{Æy.ÆÆ (M. vy, z,zy,}{}.ææ ÁŸfl Ê Á UÃ) apple ÁÃÁ UÄà fl ÍÀÿŸ Ù ÁŸflapple Ê U fl ÍÀÿŸ apple ÁŸflapple Ê UÃÊ U-ø UÊfl øÿ apple SÕÊŸÊ ÃÁ Uà U ÁŒÿÊ ªÿÊ ÒU x. ÁÃÁ UÄà πè Ê apple Ê U Ë Êß /ŸÊ Ê«U mê UÊ Ê UË ÁŒ ÊÊÁŸŒapple Ê apple Œ apple ÁÃÁ UÄà πè Ê apple ÁŸêŸÁ ÁπÃ Ò U. Í Ë.. Áflfl UáÊ i. Ë Ê U Ê U (%) ii Ë Ê U Ê U - Sà U I Í Ë (%) iii. Ë Ê U Ê U - Sà U II Í Ë (%) iv. Êappleÿ UœÊ U Ù Ê Áà ÊÃ. Ê Uà U Ê U UÊÖÿ U Ê U ( U Ê U) ÊÿÙÁ Ã Ò (ÿíÿêß appleu«u Ò ÊÚ» ß Á«UÿÊ) vwflê flêá ÁÃflappleŒŸ,

93 ª Ê ËáÊ Áfl Ê Ò Ë. ÁŸflapple Ê ( Êπ apple ).. Áflfl UáÊ ÁŸflapple Ê Ë Ë Ã i. ÁŸflapple Ê Ë Ë Ã ii fl ÍÀÿŸ apple Á ÊflœÊŸ iii. ÁŸflapple Ê Ë È Ë Ã ÁŸflapple Ê U fl ÍÀÿŸ Ë ÁŒ ÊÊ apple ÊflœÊŸÙ Ê ø Ÿ i. πè Ÿapple Ê Ò apple ii Ù«apple U fl apple Œı UÊŸ Á ÿapple ªÿapple ÊflœÊŸ iii. ÉÊ UÊ fl apple Œı UÊŸ ÁÃÁ UÄà ÊflœÊŸ Ê Á UÊŸÊ/ Êåà UŸÊ iv. Ê Ÿ Ò apple c. (i) ªÒ U Ê U ÁŸflapple Ê Œ (I) ªÒ U Ê U ÁŸflapple Ê Ù Ê UË UŸapple Ê SflM ( Êπ apple ).. Ê UË ÃÊ UÊÁ Ê ÁŸ Ë Ãı U U ªÊÿapple ªÿapple Sà U Sà UËÿ Áà ÍÁÃÿÙ apple ÁŸflapple Ê apple Sà U apple ŸËøapple Á ŸÊ ÍÀÿ ÁŸœÊ Á Uà Áà ÍÁÃÿÙ apple Sà U ªÒ U- ÍøË h Áà ÍÁÃÿÙ Ê Sà U 1 U Ê UË ß Êß Ÿ UË Ÿ UË Ÿ UË 2 ÁflûÊËÿ SÕÊŸ Ÿ UË Ÿ UË Ÿ UË 3 Ò Ÿ UË Ÿ UË Ÿ UË 4 ÁŸ Ë ÁŸ Êÿ Ÿ UË Ÿ UË Ÿ UË 5 ãÿ Ÿ UË Ÿ UË Ÿ UË È Ÿ UË Ÿ UË Ÿ UË fl ÍÀÿŸ Ë ÁŒ ÊÊ apple Uπapple ÊflœÊŸ Ÿ UË Ÿ UË Ÿ UË (ii) ªÒ U- Ê U ÁŸflapple Ê apple ªÒ U-ÁŸc ÊŒŸ ( Êπ L. apple ).. Áflfl UáÊ πè Ÿapple Ê Ò apple fl apple Œı UÊŸ Ù«apple U fl apple Œı UÊŸ UıÁÃÿÊ Ê Ÿ Ò apple È Á ÿapple ªÿapple ÊflœÊŸ vwflê flêá ÁÃflappleŒŸ,

94 y. Á U ÁûÊÿÙ Ë ªÈáÊflûÊÊ y.v. ) ªÒ U-ÁŸc ÊŒ ÁûÊÿÊ ( Ÿ Ë ) ( Êπ apple ).. Áflfl UáÊ i. È Áª apple È Ÿ Ë Ê Áà Êà ii. Ë Ê UÃÊ U-ø UÊfl ( ) fl apple ÊÈM UÙŸapple apple ÿ È Ÿ Ë ( Ë) fl apple Œı UÊŸ Ù«apple U (ŸÿÊ Ÿ Ë ) ÿêappleª ( ) ( Ë) UıÃË ÊappleÛÊÿŸ ˇÊÁà ÍÁà ( ÊappleÛÊÿŸ πêãapple apple Ë ªß ˇÊÁà ÍÁà Êapple UÊapple«U) ÍU appleu È ÿêappleª ( Ë) Ê Ÿ Ò apple iii. È Ÿ Ë apple UÃÊ U-ø UÊfl ( ) πè Ÿapple Ê Ò apple ( Ë) fl apple Œı UÊŸ Ù«apple U ( Ë) fl apple Œı UÊŸ UıÁÃÿÊ («UË) Ê Ÿ Ò apple iv. Ÿ Ë apple Á ÊflœÊŸ apple UÃÊ U-ø UÊfl ( ÊŸ Á U ÁûÊÿÙ U ÊflœÊŸÙ Ù UÙ«U U) ( ) πè Ÿapple Ê Ò apple ( Ë) fl apple Œı UÊŸ Á ÿapple ªÿapple ÊflœÊŸ ( Ë) ÁÃÁ UÄà ÊflœÊŸ Ê Ê Ÿ/flÊ appleÿê («UË) Ê Ÿ Ò apple Ë) Ÿ Ë ÊflœÊŸ apple ŸÈ ÊÃ Ê Ê Ÿ (L. Êπ apple ) Áflfl UáÊ È ªÒ U-ÁŸc ÊŒŸ Á U ÁûÊÿÊ È Á ÿapple ªÿapple ÊflœÊŸ ÊflœÊŸ Ê ŸÈ Êà Ë) ªÒ U-ÁŸc ÊŒ Áª apple Á ÊflœÊŸ Ê flª apple ŸÈ Ê U flªë UáÊ (L. Êπ apple ).. Áª apple flª UÊÁ Ê Áøà ÊflœÊŸ È Áª 1 ÊŸ * fl Ê Êãÿ Á U ÁûÊÿÊ ÁŒÇœ Á U ÁûÊÿÊ - i ÁŒÇœ Á U ÁûÊÿÊ - ii ÁŒÇœ Á U ÁûÊÿÊ -iii/éêê UÊ Á U ÁûÊÿÊ * ÊflœÊŸ apple ÊÕ È«UÊ Ÿ UË È vwflê flêá ÁÃflappleŒŸ,

95 y.w áê Á U ÁûÊÿÙ Ê Áflfl UáÊ, ÿᜠȟª UŸ Á ÿê ªÿÊ UÙ (M. Êπ apple ).. ª Ê ËáÊ Áfl Ê Ò Áflfl UáÊ i. áê Á U ÁûÊÿÙ Ë È UÊÁ Ê, ÿᜠȟª UŸ, ÈŸÁŸ œê UáÊ fl Á» U apple ÊÃøËÃ Ë ªÿË UÙ Ÿ UË ii ÊŸ Á U ÁûÊÿÙ Ë UÊÁ Ê, ÿᜠȟª UŸ, ÈŸÁŸ œê UáÊ fl Á» U apple ÊÃøËÃ Ë ªÿË UÙ Ÿ UË iii. fl Ê Êãÿ Á U ÁûÊÿÙ Ë UÊÁ Ê, ÿᜠȟª UŸ, ÈŸÁŸ œê UáÊ fl Á» U apple ÊÃøËÃ Ë ªÿË UÙ Ÿ UË Ÿ UË iv. ÁŒÇœ Á U ÁûÊÿÙ Ë UÊÁ Ê, ÿᜠȟª UŸ, ÈŸÁŸ œê UáÊ fl Á» U apple ÊÃøËÃ Ë ªÿË UÙ Ÿ UË Ÿ UË Á Uå áêë [(i) = (ii) + (iii) + (iv)] Ÿ UË y.x Á U ÁûÊÿÙ apple ÈŸª UŸ apple Á È UÁˇÊà UáÊ ( Ë)/ ÈŸÁŸ Ê áê ÁŸÿÙ apple appleøë ªÿË ÁflûÊËÿ Á U ÁûÊÿÙ Ê Áflfl UáÊ ( Êπ L. apple ).. Áflfl UáÊ i. πêãù Ë ÅÿÊ Ÿ UË Ÿ UË ii Ë/ Ê U Ë Ù appleøapple ªÿapple πêãù Ê È ÍÀÿ ( ÊflœÊŸÙ Ê È ) Ÿ UË Ÿ UË iii. È ÁfløÊ U Ÿ UË Ÿ UË iv. Ífl flãë fl ÙZ apple USÃÊ ÃÁ Uà πêãù apple Œ apple ÁÃÁ UÄà ÁfløÊ U Ÿ UË Ÿ UË v. È Ë Ã U È Ê / UÊÁŸ Ÿ UË Ÿ UË 4.4. π UËŒapple ªÿapple ªÒ U-ÁŸc ÊÁŒÃ ÁflûÊËÿ ÁûÊÿÙ Ê Áflfl UáÊ ( Êπ L. apple ).. Áflfl UáÊ v ( ) fl apple Œı UÊŸ π UËŒapple ªÿapple πêãù Ë ÅÿÊ Ÿ UË Ÿ UË ( Ë) È ÊÿÊ Ÿ UË Ÿ UË w ( ) ߟ apple apple fl apple Œı UÊŸ ÈŸª Á Uà πêãù Ë ÅÿÊ Ÿ UË Ÿ UË ( Ë) È ÊÿÊ Ÿ UË Ÿ UË 4.5. appleøapple ªÿapple ªÒ U-ÁŸc ÊÁŒÃ ÁflûÊËÿ ÁûÊÿÙ Ê Áflfl UáÊ ( Êπ L. apple ).. Áflfl UáÊ appleøapple ªÿapple πêãù Ë ÅÿÊ Ÿ UË Ÿ UË 2. È ÊÿÊ Ÿ UË Ÿ UË 3. Êåà Á ÿapple ªÿapple È ÁfløÊ U Ÿ UË Ÿ UË y.{ ÊŸ Á U ÁûÊÿÙ apple ÊflœÊŸ ( Êπ L. apple ).. Áflfl UáÊ (i) ÊŸ Á U ÁûÊÿÙ Ë ÁŒ ÊÊ apple Á ÿapple ªÿapple ÊflœÊŸ (-) (-) vwflê flêá ÁÃflappleŒŸ,

96 y. Ê, Áª, Ä Ù U ÃÕÊ Ÿ Ë Ê apple º Ëÿ UáÊ i) Ê Ê apple º Ëÿ UáÊ ( UÊÁ Ê UÙ«U apple ) Ë apple «appleu Ê ûêê Ù Ê È Ê Ò apple È Ê apple Ë apple «appleu Ê ûêê Ù apple Ê Ê Áà Êà 5.06 ii) Áª Ê Ë UáÊ ( UÊÁ Ê UÙ«U apple ) Ë apple «appleu UœÊ UûÊÊ Ù Ê È Áª Ò apple È Áª apple Ë apple «appleu áê ûêê Ù apple Áª Ê Áà Êà 2.60 iii) ÙÁπ Ë Êª ÃÊ ( UÊÁ Ê UÙ«U apple ) Ë apple «appleu UœÊ UûÊÊ Ù /ª Ê U Ù Ê È Œ Ê Ÿ Ò apple áê ª UáÊ ûêê Ù /ª Ê U Ù apple È Œ Ê Ÿ apple Ë apple «appleu UœÊ U ûêê Ù /ª Ê U Ù apple Œ Ê Ÿ Ê Áà Êà 2.82 iv) ªÒ U-ÁŸc ÊŒ ÁûÊÿÊ Ê Œ Ê Ÿ ( UÊÁ Ê UÙ«U apple ) flù ìê øê U Ÿ Ë πêãù apple È Œ Ê Ÿ y.} ˇÊappleòÊflÊ U ªÒ U-ÁŸc ÊŒ ÁûÊÿÊ ( Ÿ Ë ). ˇÊappleòÊ Ê Ùëÿ fl Ífl fl. ) ÊÕÁ ˇÊappleòÊ È Áª ÊÿÊ È Ÿ Ë U ˇÊappleòÊ apple È Áª apple È Ÿ Ë Ê Áà ÊÃ È Áª ÊÿÊ È Ÿ Ë U ˇÊappleòÊ apple È Áª apple È Ÿ Ë Ê Áà Êà 1 Î Á fl h Á ÿê Ê ÊÕÁ ˇÊappleòÊ Ê apple Ãı U U UlÙª ˇÊappleòÊ Ù Áª appleflê ÿáäãªã áê U -ÿùª ( ) ) ªÒ U- ÊÕÁ ˇÊappleòÊ 1 Î Á fl h Á ÿê Ê UlÙª appleflê ÊÕÁ áê U -ÿùª ( ) È ÿêappleª ( + ) vwflê flêá ÁÃflappleŒŸ,

97 ª Ê ËáÊ Áfl Ê Ò z. ÿêfl ÊÁÿ ŸÈ ÊÃ.. Áflfl UáÊ (i) ı à Êÿ Í Ë U ı à apple Ãı U U éÿê Êÿ (ii) ı à Êÿ Í Ë U ı à apple Ãı U U ªÒ U-éÿÊ Êÿ (iii) ı à Êÿ Í Ë U ı à apple Ãı U U øê Ÿ Ê (iv) Á U ÁûÊÿÙ U Ê (v) àÿapple øê UË Ê UÙ Ê U ( Ê fl Áª Ù«U U) Êπ Êπ (vi) àÿapple øê UË U È Ê 0.03 Êπ 1.26 Êπ Ò apple øêá UÿÙ Ë ÅÿÊ wæ y {. Á U ÁûÊ ŒÊÁÿàfl œÿ - È U Á U ÁûÊÿÙ ı U ŒappleÿÃÊ Ù Ê Á U ÄflÃÊ ÁflÁœ ÊÊπÊ Ù / ÊÿÊ ÿù apple òê ÍøŸÊ apple ÊœÊ U U Á U ÁûÊÿÙ ı U ŒappleÿÃÊ Ù Ê ÁflÁ ãÿ ÿ U flªë UáÊ Á ÿê ªÿÊ ÒU ı U ߟ apple Á U ÄflÃÊ Ã UË apple apple ÿfl UÊ U apple ÊœÊ U U ÈÅÿÊ ÿ apple M UË ÊÿÙ Ÿ/ Ê Ÿ Á ÿê ªÿÊ ÒU ß Ê ÁflSÃÎà Áflfl UáÊ ÁŸêŸÁ Áπà ÒU ( Êπ L. apple ) v apple vy ÁŒŸ vz apple w} ÁŒŸ w~ ÁŒŸ apple x Ê U à x Ê U apple ÖÿÊŒÊ fl { Ê U à { Ê U apple ÖÿÊŒÊ fl v fl à v fl apple ÖÿÊŒÊ fl x fl à x fl apple ÖÿÊŒÊ fl z fl à z fl apple ÖÿÊŒÊ Ê Áª ÁŸflapple Ê È UœÊ U Á ÿê ªÿÊ Œ Ê Ÿ - Á Uÿ S appleu U ˇÊappleòÊ apple Œ Ê Ÿ ( Êπ L. apple ).. flª àÿˇê Œ Ê Ÿ (i) ÊflÊ Ëÿ 㜠ÊflÊ Ëÿ ÁûÊ, Á apple UœÊ U appleÿapple flê apple mê UÊ UÊÁ Á ÿê ÊŸÊ ÿê Á UÊÿapple U appleÿê ÒU, Ù Í UË Ã U U apple È UÁˇÊà U apple 㜠apple Ãı U U ŒÊŸ UŸÊ ÿêfl ÊÁÿ SÕÊfl U ŒÊ (ii) ÿêfl ÊÁÿ SÕÊfl U ŒÊ ( ÊÿÊ ÿ flÿ, πèœ UÊ ª U, ÈUgapple ÊËÿ ÿêfl ÊÁÿ Á U U, ÈU- Á UflÊ UÙ flê apple ÊflÊ Ëÿ flÿ, ß Á UÊÿappleŒÊ UÙ flê apple ÿêfl ÊÁÿ Á U UÙ, ılù᪠ÿê «UÊ UáÊ ª U, UÙ U, ÍÁ Áœª UáÊ, Áfl Ê fl ÁŸ Ê áê ÊÁŒ) Ù Í UË Ã U U apple È UÁˇÊà U apple 㜠apple Ãı U U ŒÊŸ UŸÊ U USÿÙŒ ÉÊÊ UŸ apple ªÒ U-ÁŸÁœ ÊœÊÁ Uà ( Ÿ» Ë) Ë Ê hãêÿapple Ë ÊÊÁ UÙ ªË (iii) 㜠ʜÊÁ Uà Áà ÍÁÃÿÙ ( Ë ) ı U UŸ apple È UÁˇÊà U USÿÙŒ ÉÊÊ U apple ÁŸflapple Ê Ÿ UË Ÿ UË. ÊflÊ Ëÿ Ÿ UË Ÿ UË Ë. ÿêfl ÊÁÿ SÕÊfl U ŒÊ Ÿ UË Ÿ UË Ë. àÿˇê Œ Ê Ÿ Ÿ UË Ÿ UË UÊc UËÿ ªÎ U Ò ( Ÿ ø Ë) ı U ªÎ U ÁflûÊ ÁŸÿÙ ( ø» Ë) apple ÁŸÁœ U ÊœÊÁ Uà ı U ªÒ U-ÁŸÁœ U ÊœÊÁ Uà U USÿÙŒ ÉÊÊ UŸ Ÿ UË Ÿ UË vwflê flêá ÁÃflappleŒŸ,

98 }. Ò mê UÊ UœÊ UË appleÿappleflê Ù ( Ë ) ı U Í U UœÊ UË Ë Ê ( Ë Ë ) Ù Ê U Á ÿapple ÊŸapple Ê ÁflSÃÎà Áflfl UáÊ ÁflûÊ fl apple Œı UÊŸ Ò Ÿapple Áœ Ã Ë Ê apple Ê U U Ùß ÁŸflapple Ê ÿê Áª ŒÊŸ Ÿ UË Á ÿê ÒU ~. ww - U apple Á Êÿ U appleπê Ÿ ) fl apple Œı UÊŸ Êÿ U apple Á Uπapple ªÿapple ÊflœÊŸ Ë UÊÁ Ê ( Êπ L. apple ) Áflfl UáÊ Êÿ U apple Á ÊflœÊŸ Ÿ UË Ê) SÕÁªÃ U ÁûÊ Ê ÉÊ U ÁŸêŸÊŸÈ Ê U ÒU ( Êπ L. apple ) Áflfl UáÊ ÿ à U - ø ÁûÊÿÙ U ÍÀÿNUÊ ÊÁœÃ ÍÀÿNUÊ Ÿ UË 10. Ê U Ë Êß mê UÊ ªÊ ª Œ «U Ê πè Ê Ê Á U Ù U apple à Uà fl apple Œı UÊŸ Ò Ù Ê UÃËÿ Á U fl Ò mê UÊ vx ʪSà apple w{ ʪSÃ, wæv{ Ã Ë Ê U Ê U apple Uπ UπÊfl apple Á«U$» Ù À U apple Ê UŸ ªÊÿÊ ªÿÊ Œ «U L ÿapple (øı U U Ê U Ÿı ı Ò ÃË L ÿapple) È Ê ŸÊ apple M apple ȪÃÊŸ UŸÊ ÕÊ vv. appleπê Á hê ÃÙ, UÊ Ê U Ë Êß Ÿapple appleπê U Á Uå ÁáÊÿÙ apple Á πè Ê apple apple Ê ÊŸ apple Œ apple ÁŒ ÊÊÁŸŒapple Ê Ê UË Á ÿapple Ò U, apple ŸÈ Ê U πè Ê apple Ë M Uà ) appleπê ÊŸ v} Ê ŸÈ Ê Ÿ : xv.æx.wæv Ù Ò apple w (ŒÙ) Áœ Ê UË ÊÿÙ Ò ÿêáÿ ÿíÿêß appleu«u Ò ÊÚ» ß Á«UÿÊ apple ÁÃÁŸÿÙ Ÿ U Êÿ U U appleu Ò U UŸ apple Êÿ Ê U Ê Ÿapple Ë ÁÃÁÕ, ÊÁ UüÊÁ ÊÁŒ Ê ÁflSÃÎà Áflfl UáÊ ÁŸêŸÁ Áπà ÒU ( Êπ L. apple ).. Áœ Ê UË Ê ŸÊ Ò apple U ÊÁœ Êÿ Ê U Ê Ÿapple Ë ÁÃÁÕ SÕÊŸÊ Ã UáÊ Ë ÁÃÁÕ fl apple Œı UÊŸ Êåà ÊÁ UüÊÁ 1 üêë Á Êfl Ê U Á U øappleÿ U ÒŸ üêë ÿ Ÿ Œ øappleÿ U ÒŸ U.Ÿ UË üêë ŸÎ apple º ŸÊÕ flò ÿ UÊ œ U.Ÿ UË È Á Uå áêë vw. ãÿ appleπê ÊŸ Ò Ÿapple ŸÊ Ê«U ÁŒ ÊÊÁŸŒapple ÊÙ apple ÊÕ Êß Ë Êß mê UÊ ÁflÁ ãÿ appleπê ÊŸ Ù apple ê Ã Ê UË Á ÿapple ªÿapple πè Ê Ê ÊŸ Ù Ê ŸÈ Ê Ÿ Á ÿê ÒU vx. ÊflœÊŸ ı U Ê Êà ÁSÕÁÃÿÊ Ò apple ÊflœÊŸÙ ı U Ê Êà ÁSÕÁÃÿÙ Ë È ÁSÕÁà ÁŸêŸÁ Áπà apple ŸÈ Ê U Ò U ( Êπ L. apple ) Sr. No. Particulars ÊflœÊŸ πêãapple apple πè Ÿapple Ê Ò apple Ë appleπê fl apple Œı UÊŸ Á ÿapple ªÿapple ÊflœÊŸ Ë UÊÁ Ê Ë appleπê fl apple Œı UÊŸ ÁŸ Ê Ë ªÿË UÊÁ Ê «UË ÊflœÊŸ πêãapple apple Ê Ÿ Ò apple U ÁŒπÊÿapple ªÿapple ÁŸ Ê Ë ªÿË UÊÁ Ê fl U UÊÁ Ê ÒU Á apple È appleu ı U ÁŸflapple Ê UÃÊ U-ø UÊfl øÿ apple Á Ê ÁŒÿÊ ªÿÊ ÒU 96 vwflê flêá ÁÃflappleŒŸ,

99 vy. øÿ apple ÁŸ Ê Ë ªÿË UÊÁ Ê Ò Ÿapple ÁŸflapple Ê UÃÊ U-ø UÊfl øÿ apple ÁŸ Ê Ë ªÿË UÊÁ Ê Ù UÙ«U U ãÿ Ùß UÊÁ Ê øÿ apple Ÿ UË ÁŸ Ê Ë ÒU vz. Á Ê ÊÿÃÙ apple πè Ê apple Á Ê ÊÿÃÙ apple ÁŸ UÊ appleu Ë ÁSÕÁà ÁŸêŸÁ Áπà ÒU ª Ê ËáÊ Áfl Ê Ò. ª Ê U Á Ê ÊÿÃapple.. Áflfl UáÊ ÁflSÃÎà Áflfl UáÊ. fl Ë ÊÈL Êà apple Á à Á Ê ÊÿÃÙ Ë ÅÿÊ 4 Ë. fl apple Œı UÊŸ Êåà Á Ê ÊÿÃÙ Ë ÅÿÊ 86 Ë. fl apple Œı UÊŸ ÁŸ UÊÿapple ªÿapple Á Ê ÊÿÃÙ Ë ÅÿÊ 86 «UË. fl apple à apple Á à Á Ê ÊÿÃÙ Ë ÅÿÊ 4 Ë. Ò Á ª Ù Ê mê UÊ ÁŸª à ÁŸáÊ ÿ.. Áflfl UáÊ ÁflSÃÎà Áflfl UáÊ. fl Ë ÊÈL Êà apple Á ÿêáãflã Ÿ UË Á ÿapple ªÿapple ê ÊŸ Ë ÅÿÊ Ÿ UË Ë. fl apple Œı UÊŸ Ò Á ª Ù Ê mê UÊ ŒÊŸ Á ÿapple ªÿapple ê ÊŸ Ë ÅÿÊ Ÿ UË Ë. fl apple Œı UÊŸ Á ÿêáãflã Á ÿapple ªÿapple ê ÊŸ Ë ÅÿÊ Ÿ UË «UË. fl apple à apple Á ÿêáãflã Ÿ UË Á ÿapple ªÿapple ê ÊŸ Ë ÅÿÊ Ÿ UË v{. Á U apple fl apple Ê «UÙ Ù, UÊ M UË ÈU Ê Á» U apple Á ÊÿÊ/ ÊÿÊ ªÿÊ ÿê ŸãŒ. UÁfl Œ È Ê U appleuaë Á apple È Ê U Á ã Ê äÿˇê ÁŸŒapple Ê ÁŸŒ Ê ÁŸŒapple Ê Á. ª «UÙòÊÊ UÊ Á ÊÊapple U ŸÊÿ Á ÊÊapple U UÊ È Á UÿÊ ÁŸŒapple Ê ÁŸŒapple Ê ÁŸŒ Ê ÁŸŒapple Ê ß Ê «appleu Ê ÿí S U Ë Œapplefl Uà ÁŸŒapple Ê ÁŸŒapple Ê ÁŸŒapple Ê Ë «U ŸË SÕÊŸ ªÈflÊ UÊ UË ŸŒË appleπê Ê U ÁŒŸÊ vz ÈŸ, wæv» Ê U Ÿ E. apple. πappleãêflã U ÊªË ŒSÿÃÊ. Æzw zv vwflê flêá ÁÃflappleŒŸ,

100 xv.æx.wæv Ù Ë Ê U Ê U Ë ÁSÕÁà Áflflapple Ë ÊŸ Í Ë ÁŸÁœ, ÙÁπ Á U ÁûÊ/πÈ Ê apple ı U ÙÁπ Á U ÁûÊ ŸÈ Êà U ÿêÿ Á US Ê - Í Ë ÁŸÁœ ı U ÙÁπ Á U ÁûÊ ŸÈ Êà I Í Ë ÁŸÁœ UÊ ÊË Êπ L. apple Sà U I apple Í Ë Ãàfl 1 ŒûÊ Í Ë 8, ÉÊ UÊ v 1.1 Ê ÉÊÊ appleu 1.2 ÊSÕÁªÃ U Á U ÁûÊÿÊ («UË UË ) ÊflœÊŸÙ apple Ë 1.4 Œappleÿ ª appleëÿè UË apple Á ÊflœÊŸ apple Ë 1.5 ÈU^ÔUË apple Œ apple Ÿ ŒË apple ÊflœÊŸ apple Ë 1.6 ãÿ S c U Á U ÁûÊÿÊ, ÿᜠÙß UÙ ÃÙ 2 È ŒûÊ Í Ë 8, øÿ ı U ÁÃÁ UÄà 29, flòœêáÿ øÿ 5, Í Ë øÿ 3, ãÿ øÿ* ( UÀ appleπ apple U) ( ÊœÊ UáÊ/ UÊ Sfl øÿ) 20, Ê fl UÊÁŸ πêãapple apple ÁÃÁ UÄÃ È Sà U I Í Ë 38, Ë Sà U II apple Í Ë Ãàfl 1 Á UflÒÀÿÍ ÊŸ øÿ 2 ÊœÊ UáÊ ÊœÊŸÙ ı U ŸÈ ÊŸ øÿ ÁŸflapple Ê ÁSÕ UÃÊ apple øÿ/ Í Ë 4, appleu«u M UıÃË 5 È Sà U II Í Ë 5, Ë. È Í Ë ( Sà U I + Sà U II) 43, II ÙÁπ Á U ÁûÊÿÊ 1 Ù ªÃ ÙÁπ Á U ÁàÿÙ ÿêáÿ ÃÈ Ÿ- òê Ë Ê Áª flù Ë ÊÿÙÁ Ã Ë Ÿ ( Ë Á US apple apple Á Ãapple È Ãapple) 372, ªÒ U- Ù ªÃ ı U ÃÈ Ÿ- òê apple Ê U U Ë Ê Áª ÿù Ë ÊÿÙÁ Ã Ë Ã ( Ë Á US apple apple Á Ãapple È Ãapple) È ÙÁπ flê Ë Á U ÁûÊÿÊ (1+2) 373, III ÙÁπ flê Ë Á U ÁûÊÿÙ apple Í Ë Ù Ê Áà Êà (I/II*100) ÿê ŸãŒ. UÁfl Œ È Ê U appleuaë Á apple È Ê U Á ã Ê äÿˇê ÁŸŒapple Ê ÁŸŒ Ê ÁŸŒapple Ê SÕÊŸ ªÈflÊ UÊ UË ÁŒŸÊ vz ÈŸ, wæv Á. ª «UÙòÊÊ UÊ Á ÊÊapple U ŸÊÿ Á ÊÊapple U UÊ È Á UÿÊ ÁŸŒapple Ê ÁŸŒ Ê ÁŸŒapple Ê ÁŸŒapple Ê ß Ê «appleu Ê ÿí S U Ë Œapplefl Uà ÁŸŒapple Ê ÁŸŒapple Ê ÁŸŒapple Ê Ë «U ŸË ŸŒË appleπê Ê U» Ê U Ÿ E. apple. πappleãêflã U ÊªË ŒSÿÃÊ. Æzw zv 98 vwflê flêá ÁÃflappleŒŸ,

101 Á US Ê- Ë ÙÁπ flê Ë Á U ÁûÊÿÊ ı U πè Ê apple.. Á U ÁûÊÿÙ apple Ê U Á U ÁûÊÿÙ apple Ê U Ë Ã ( È ) ª Ê ËáÊ Áfl Ê Ò ÙÁπ (%) UÊ ÊË Êπ L. apple ÊÿÙÁ à ÙÁπ Ë Ã I Ÿ ŒË ı U Ò Ò apple 5, Ê U Ë Êß apple Ê Ÿ ŒË, Ò apple 32, ãÿ Ò Ù apple øê Í πêãapple apple Ò apple 56, , Ò U ŒÊflapple 187, , II ÁŸflapple Ê 1 U Ê UË Áà ÍÁÃÿÙ apple ÁŸflapple Ê 246, , apple º / UÊÖÿ U Ê U mê UÊ È UˇÊÊ ŒÊŸ Á ÿapple ªÿapple ãÿ ŸÈ ÙÁŒÃ Áà ÍÁÃÿÙ apple ÁŸflapple Ê ÁŸflapple Ê ãÿ Áà ÍÁÃÿÙ, Á apple apple º U Ê U Ÿapple éÿê apple ȪÃÊŸ ı U Í apple ÈŸ È ªÃÊŸ Ë È UˇÊÊ ŒË ÒU, apple ÁŸflapple Ê (ß apple ß ÁŒ UÊ/Á ÊŸ Áfl Ê òê ı U áê òêù, Á apple apple º U Ê / UÊÖÿ U Ê UU Ÿapple éÿê apple ȪÃÊŸ ı U Í apple ÈŸ È ªÃÊŸ Ë È UˇÊÊ ŒË ÒU, apple ÁŸflapple Ê ÊÊÁ UÙªÊ ) ãÿ Áà ÍÁÃÿÙ, Á apple UÊÖÿ U Ê U Ÿapple éÿê apple ȪÃÊŸ ı U Í apple ÈŸ È ªÃÊŸ Ë È UˇÊÊ ŒË ÒU, apple ÁŸflapple Ê (ÿᜠÿ U Ÿ Ë Ÿ ªÿÊ ÒU ÃÙ ß apple væw.z' ÙÁπ πã UÊ ªappleªÊ, ß Á ÿ U ŸËøapple væ apple ÁŒÿapple ªÿapple Ë ãÿ ÁŸflapple Ê apple ÊÊÁ UÙªÊ ãÿ Áà ÍÁÃÿÙ, Á apple éÿê apple ȪÃÊŸ ı U Í apple ÈŸ È ªÃÊŸ Ë È UˇÊÊ apple º / UÊÖÿ U Ê U Ÿapple Ÿ UË ŒË ÒU, apple ÁŸflapple Ê U Ê UË U Ù apple U Ê U È UÁˇÊà Áà ÍÁÃÿÙ, Ù ŸÈ ÙÁŒÃ Ê Ê U UœÊ UË Êÿ apple Á US apple Ÿ UË ÒU, apple ÁŸflapple Ê ÿêfl ÊÁÿ Ò Ù U ŒÊflapple Áà ÍÁÃÿÙ, Á apple Ò Ù Ÿapple éÿê apple ȪÃÊŸ ı U Í apple ÈŸ È ªÃÊŸ Ë È UˇÊÊ ŒË ÒU, apple ÁŸflapple Ê Êfl ÁŸ ÁflûÊËÿ SÕÊŸÙ mê UÊ Ÿapple ŒÍ appleu Sà U Ë Í Ë apple Á Ê UË áê òêù apple ÁŸflapple Ê ãÿ Ë, Á apple Êfl ÁŸ ÁflûÊËÿ ÁÃc UÊŸÙ mê UÊ Ê UË Áà ÍÁÃ Ë ÊÊÁ Ò U, apple ÁŸflapple Ê , , ßÁÄfl UË Êappleÿ U, Á Uflà ŸËÿ œ òê, áê òêù ı U ÊŸ ß Êß U ÊœÊÁ UÃ Ê ÊÊ Ù, Á apple Í Ë Ê Ê U πè Ê apple apple ÍU U ÊÊÁ ÒU, apple Ëœapple ÁŸflapple Ê III áê fl Áª, Á apple π UËŒapple fl Á UÿÊÿà ÁŒÿapple ªÿapple Á Ë ÊÊÁ Ò U 1 Ê Uà U Ê U mê UÊ ªÊ U UË ŒÊŸ Á ÿapple ªÿapple áê ı U Áª 0.00 vwflê flêá ÁÃflappleŒŸ,

102 .. Á U ÁûÊÿÙ apple Ê U Ë Ã ( È ) ÙÁπ (%) 2 UÊÖÿ U Ê U mê UÊ ªÊ U UË ŒÊŸ Á ÿapple ªÿapple áê 0.00 ÊÿÙÁ à ÙÁπ Ë Ã 3 UÊÖÿ U Ê U mê UÊ ªÊ U UË ŒÊŸ Á ÿapple ªÿapple áê, Ù ªÒ U ÁŸc ÊŒŸ ÁûÊ Ÿ ªÿË ÒU Ê Uà U Ê U apple Ë ÿí mê UÊ ªÊ U UË ŒÊŸ Á ÿapple ªÿapple áê UÊÖÿ U Ê U apple Ë ÿí mê UÊ ªÊ U UË ŒÊŸ Á ÿapple ªÿapple áê Ë» Êß appleã ãÿ 267, , áê U USÿÙŒ ÉÊÊ UŸ apple Á Ë apple ê à π UËŒapple ªÿapple/Á UÿÊÿà ÁŒÿapple ªÿapple/ ÊÃøËà Á ÿapple ªÿapple Á Ù ( UÊ Ê ÊÕË Ù ÈªÃÊŸ øÿ apple ê à Ÿ UË ÒU) Ù Ë Ê UË ÃÊ Ò apple U USÿÙŒ ÉÊÊ UŸ apple Ãı U U Á ÿê ªÿÊ ÒU ß U ÙÁπ, Ù Ê Ãı U U à U- Ò U USÿÙŒ ÉÊÊ UŸ apple ÊÊÁ ÒU, Ù UπÊ Ê ªÊ Ë øÿ apple ê à π UËŒapple/Á UÿÊÿà ÁŒÿapple ªÿapple/ ÊÃøËà Á ÿapple ªÿapple Á Ù UœÊ U 7.2 appleÿapple flê apple ÉÊ U apple U USÿÙŒ ÉÊÊ UŸ U ÊŸÊ Ê ªÊ ß Ë apple ŸÈM UœÊ U appleÿapple flê apple apple ŸÈ Ê U ÙÁπ Ù UπÊ Ê ªÊ. U Ê U 0.00 Ë. Ò Ë. ãÿ ªÊ U UË apple Á US apple Ã Íˇ fl ÉÊÈ Ul áê ªÊ U UË ÁŸÁœ US U ( Ë Ë UË ß ) mê UÊ ªÊ U UË ÁŒÿapple ªÿapple ͡ ı U ÉÊÈ Ul ( ß ) Áª ( Ò ªÊ U UË apple Á US apple à Ùß ÙÁπ Ÿ UË UÙŸapple Ù Ë U Ãapple Ò U ªÊ U UË apple Á US apple apple Áœ apple ÊÿÊ Áœ Êapple U ÙÁπ UπÊ Ê ªÊ, Ù ŒÙŸÙ ˇÊ apple Á UÁøà ÒU ) 3, ÙªÙ Ù ŒÊŸ Á ÿapple ÊŸapple flê apple ªÎ U áê apple Ê U. wæ Êπ L ÿapple à 20, , Ë. wæ Êπ apple ÖÿÊŒÊ ı U z Êπ L ÿapple à 1, Ë. z Êπ L ÿapple apple ÖÿÊŒÊ ªÊ U UË apple Á US apple Ã Ë Ã apple ªÎ U apple Á áê ÙÁπ ªÊ U UË ÁŸÁœ US U ( Ë Ê U Ë» UË Êß ø) mê UÊ ªÊ U UË ÁŒÿapple ªÿapple ªÎ U áê ( Ò ªÊ U UË apple Á US apple à Ùß ÙÁπ Ÿ UË UÙŸapple Ù Ë U Ãapple Ò U ªÊ U UË apple Á US apple apple Áœ apple ÊÿÊ Áœ Êapple U ÙÁπ UπÊ Ê ªÊ, Ù ŒÙŸÙ ˇÊ apple Á UÁøà ÒU ) 10 ÿáäãªã áê appleã U ÙÄÃÊ áê 11, , ÙŸapple fl øê ŒË apple Ê Í áê apple Œ apple v Êπ L ÿapple à apple áê ( áê Ë UÊÁ Ê apple v Êπ L ÿapple apple ÖÿÊŒÊ UÙŸapple U Í UË áê UÊÁ Ê Ù U Ë Ugapple ÿ apple Á ÙÁπ ÊŸÊ Ê ªÊ, Á apple Á ß apple Í U Á ÿê ªÿÊ ÒU ) ÊÒˇÊÁáÊ áê Êappleÿ U/ áê òêù apple ÊÕÁ / ˇÊ È UˇÊÊ apple Œ apple ÁŒÿapple ªÿapple ÁflSÃÊÁ Uà áê vwflê flêá ÁÃflappleŒŸ,

103 .. 14 Á U ÁûÊÿÙ apple Ê U «UË Êß Ë Ë Ë mê UÊ ªÊ U UË ÁŒÿapple ªÿapple Áª ( ÙÁπ ªÊ U UË ŒÊŸ Ë ªÿË UÊÁ Ê Ê zæ' à ËÁ à U appleuªê, Ÿ Á appleπê apple È ÊÿÊ UÊÁ Ê Ã ŒÍ appleu ÊéŒÙ apple ªÊ U UË ŒÊŸ Ë ªÿË UÊÁ Ê apple Áœ apple ÊÿÊ U vææ' Ê ÙÁπ U appleuªê ) Ë Ã ( È ) ª Ê ËáÊ Áfl Ê Ò ÙÁπ (%) ÊÿÙÁ à ÙÁπ Ë Ã 15 ÊflÁœ Ê, ËflŸ Ë Ê, Ÿ Ë, Êß flë Ë ı U apple flë Ë apple Œ apple Áª, UÊ ÿê åã ÊÁ Ÿ U éœ ÒU 8, Ê U Ê U Ë mê UÊ Ÿapple øêá UÿÙ Ù ªÊ U UË ŒÊŸ Á ÿapple ªÿapple áê ı U Áª Ê 7, , ÁflûÊ ÁŸ Ê ŸÊ 17.1 Á ŸÊ Êà ÁŸ Ê ŸÊ (ŒappleŸapple flê apple SÕÊŸ apple πêãapple apple). UÊ ÁŸ Ê Ÿapple flê apple SÕÊŸ mê UÊ ÍáÊ ÙÁπ Ù ÊŸÊ ÊÃÊ ÒU Ë. UÊ ÁŸ Ê Ÿapple flê apple SÕÊŸ mê UÊ Ê Á Ê ÙÁπ Ù ÊŸÊ ÊÃÊ ÒU Ë.v UÊÁ Ê Ù ÁŸ Ê Ë Ê ªË Ë.w UÊÁ Ê Ù ÁŸ Ê Ë Ÿ UË Ê ªË Êà ÁŸ Ê ŸÊ ( appleÿapple flê apple ı U ŒappleŸapple flê apple SÕÊŸ apple πêãapple apple ) IV ãÿ Á U ÁûÊÿÊ 1 Á U U, Ê Ù- Ê ÊŸ ı U Ù«U 1, , U Ê UË Áà ÍÁÃÿÙ U Œappleÿ éÿê 3, Ê U Ë Êß mê UÊ Uπapple ªÿapple Ë Ê U Ê U Ò apple U Ê éÿê (ß Ã U U apple appleÿ-œappleÿ apple appleπê πêãapple U U Ê U/ Ê U Ë Êß apple È ŒÊflapple) dùã U Êÿ U Ë UıÃË ( È ÊflœÊŸ) Áª U Ê ÈªÃÊŸ ( È ÊflœÊŸ) ŒÍ UË ãÿ ÁûÊÿÊ 11, , V È 875, , vwflê flêá ÁÃflappleŒŸ,

104 Á US Ê Ë - xãè Ÿ- òê apple Ê U U Ë Ê ª Ë Êπ L. apple áê ÉÊ U / Ù Ë Ê ÊŸ ª Ê U / Ê Ê UË/ ªÊ U UË ŒÊŸ ÃÊ πè Ê apple ÊÁ Ÿ ı U ÊflœÊŸ È πè Ê apple Ê Ê UË apple Á Ë Ë» % Ê Ê UË apple Á Ê U«UéÀÿÍ % U USÿÙŒ ÉÊÊ UŸ Ë ÊÿÙÁ à ÙÁπ Ë Ã v. Êπ òê («UË Ù Ë) U Ê UË w. Êπ òê («UË Ù Ë) Ò x. Êπ òê («UË Ù Ë) ãÿ }. È ªÊ U UË - ÁflûÊËÿ z. ªÊ U UË - ÁflûÊËÿ U Ê UË {. ªÊ U UË - ÁflûÊËÿ Ò ªÊ U UË - ÁflûÊËÿ ãÿ }. È ªÊ U UË - ÁflûÊËÿ ~. ªÊ U UË - ãÿ U Ê UË væ. ªÊ U UË - ãÿ Ò vv. ªÊ U UË - ãÿ ãÿ 1, , vw. È ªÊ U UË - ãÿ 1, , vx. SflË Ê U ı U Õ Ÿ U Ê UË vy. SflË Ê U ı U Õ Ÿ Ò vz. SflË Ê U ı U Õ Ÿ ãÿ v{. È SflË Ê U ı U Õ Ÿ v. Ÿ UË ÁŸ Ê Ë ªÿË ŒûÊ áê U Ê UË v}. Ÿ UË ÁŸ Ê Ë ªÿË ŒûÊ áê Ò v~. Ÿ UË ÁŸ Ê Ë ªÿË ŒûÊ áê ãÿ wæ. È Ÿ UË ÁŸ Ê Ë ªÿË ŒûÊ áê wv. ÊÁüÊà appleÿ-œappleÿ/ Á U ÁûÊ Ë Á Ë U Ê UË ww. ÊÁüÊà appleÿ-œappleÿ/ Á U ÁûÊ Ë Á Ë Ò wx. ÊÁüÊà appleÿ-œappleÿ/ Á U ÁûÊ Ë Á Ë ãÿ wy. È ÊÁüÊà appleÿ-œappleÿ/ Á U ÁûÊ Ë Á Ë wz. Ê Á Ê L apple appleøapple ªÿapple Êappleÿ U U ŒappleÿÃÊÿ w{. ãÿ U Ê UË w. ãÿ Ò w}. ãÿ ãÿ w~. È ãÿ xæ. È ÉÊ U áê U USÿÙŒ ÉÊÊ UŸ 1, , xv. Ò U ŒÊflapple, Á apple áê apple Ãı U U ÊŸÊ Ÿ UË ªÿÊ ÒU vwflê flêá ÁÃflappleŒŸ,

105 Shri Sanjaya Nand, Chairman receiving the Best Bank Award given by NABARD, Assam Regional Office for SHG Credit Linkage from Dr. Himanta Biswa Sarma, Hon ble Finance Minister, Govt. of Assam A Co-operative Tea Factory financed by Melamati Branch of the Bank