KOg; gjpg;GupikAilaJ.

,yq;if fzf;fl
P L
; j; njhopyE
; l;gtpayhsu; fofk;
kl;lk; III guPli
; r – 2022 rdtup
(303) epjpf; fl;Lg;ghLfSk; fzf;fha;Tk; 2022-03-19
gpw;gfy;
(Financial Controls & Audit)
[01.45 – 05.00]
• guPlr
; hu;jj
; pfSf;fhd mwpTWj;jy;fs; (jaTnra;
jaTnra;J ftdkhf thrpf;fTk;):
(1) mDkjpf;fg;gl;l fhyk; : thrpg;Gf;F : 15 epkplq;fs; gf;fq;fs; : 08
tpilnaOj : 03 kzpj;jpahyq;fs; tpdhf;fs; : 09

(2) rfy tpdhf;fSf;Fk; tpilaspj;jy; Ntz;Lk;.

(3) toq;fg;gl;Ls;s tpilg; Gj;jfj;jpy; ePqf
; s; tpz;zg;gpj;j nkhop %yj;jpNyNa tpilfs;
vOjg;gly; Ntz;Lk;.
(4) rfy nra;KiwfisAk; fzpg;gL P fisAk; rku;gg ; pf;fTk;. ePqf
; s; VNjDk; vLNfhs;fis
Nkw;nfhz;bUg;gpd; mtw;iwj; njspthff; Fwpg;gplTk;.
(5) epuw;gLj;jg;glhj fzpg;ghd;fspd; ghtid khj;jpuk; mDkjpf;fg;gl;Ls;sJ.
(6) nray; tpidr; nrhw;fspd; nrt;it epuy; mtw;wpd; tiutpyf;
tiutpyf;fzq;fSld
Sld; ,izf;fg;
gl;Ls;sJ. OTQs jtpu;ej ; xt;nthU tpdhTk; xU nray; tpidr; nrhy;iy nfhz;Ls;sJ.
guPlr
; hu;jj
; pfs; nray; tpidr; nrhy; nrt;it epuypy; jug;gl;Ls;s tiutpyf;fzq;fspd;
mbg;gilapy; tpdhf;fSf;F tpilaspj;jy; Ntz;Lk;.
(7) 100 Gs;spfs;.

gFjp A
(nkhj;jk; 20 Gs;spfs;)

tpdh 01
epWtd MSif vd;gJ fk;gdpfis topelj;jpf; fl;Lg;gLj;Jfpd;w Kiwik MFk;. xU rpwe;j
epWtd MSif Kiwikia eilKiwg;gLj;Jtjd; %yk;> epWtdk; mile;Jnfhs;sj;
jpl;lkpLtij mJ vg;NghJk; njhlu;GgLj;Jtjhy; ,J epWtd #oypy; Kf;fpakhdjhff;
fhzg;gLfpwJ. Kiwahd mwpf;ifaply; fl;likg;nghd;Wld;$ba epWtdf; fl;likg;ghdJ
epWtdj;jpd; MSif Ntiyr;rl;lfj;jpd; gpujhd ghfq;fspy; (components) xd;whf ,Uf;fpwJ.

; s; nra;a Ntz;bait :
ePqf

(a) xU fk;gdp rpwe;j epWtd MSif Kiwikiag; gpd;gw;Wtjhy; Vw;glf;$ba %d;W (03)
mD$yq;fis (advantages) ,dq;fhz;f. (03 Gs;spfs;)

(b) epWtdj;jpd; MSif Ntiyr;rl;lfj;jpy; fhzg;gLk; epWtdf; fl;likg;G jtpu;ej

; NtW
,uz;L (02) ghfq;fisf; Fwpg;gpLf. (02 Gs;spfs;)
(nkhj;jk; 05 Gs;spfs;)
 tpdh 02
tzpf epWtdnkhd;Wf;F Xu; Mgj;J vd;gJ cz;ikahd KbTfs; vjpu;ghu;ff
; g;gl;ljpypUe;J
khWgLk; rhj;jpak; MFk;. tzpf ,lu;fs; cs;sf ,lu;fs; (internal risks) kw;Wk; ntspthup
,lu;fs; (external risks) vdg; nghJthf tifg;gLj;jg;gLfpd;wd.

; s; nra;a Ntz;baJ :
ePqf

epWtdnkhd;W vjpu;nfhs;fpd;w ,uz;L (02) cs;sf ,lu;fis xt;nthd;wpw;Fk; xt;nthU

cjhuzj;Jld; tpgupf;Ff. (05 Gs;spfs;)

tpdh 03
tiuaWf;fg;gl;l SJ (jdpahu;) fk;gdp (“fk;gdp”) tptrhaj; Jiwf;fhd $l;Lg; grisj; jahupg;gpy;
<LgLfpwJ. fk;gdpapd; KfhikahdJ Gjpa ,ae;jpuj;jpy; KjyPL nra;tjd; %yk; nfhs;ssit
mjpfupf;fj; jPuk
; hdpj;J> mur tq;fpnahd;wplkpUe;J rYiff; flndhd;iwg; ngwTs;sJ. ,e;j
Nehf;fj;jpw;fhf> fk;gdpapd; fzf;fhsu; 5 Mz;LfSf;fhd vjpu;T$wnyhd;iwj; jahupj;J>
tq;fpf;Fr; rku;gg
; pj;Js;shu;. tq;fpahdJ mjid RahjPd fzf;fha;thsu; xUtupd;
mgpg;gpuhaj;Jld; rku;gg
; pf;FkhW NfhupAs;sJ.

; s; nra;a Ntz;baJ :
ePqf

Nkw;gb <LgLj;jYf;fhd cWjpg;ghl;L <LgLj;jypd; %yfq;fis (elements) njhlu;GgLj;Jf.

f
(05 Gs;spfs;)

tpdh 04
Nfhtpl; 19 Neha;g; guty; njhlu;eJ
; k; gutptUtjhy;> ckJ fzf;fha;T epWtdkhdJ
fzf;fha;Tfis elj;Jk;NghJ Fwpg;gpl;l nrad;Kiwfis eilKiwg;gLj;jj; jPuk
; hdpj;J>
,zq;fpAs;sJ. ngUk;ghyhd ,j;jifa khw;wq;fs; gazf; fl;Lg;ghLfs; kw;Wk; njhopy;El;g
Kd;Ndw;wq;fs; fhuzkhf Vw;gl;Ls;sd. mz;ika fzf;fha;Tf; $l;lj;jpd;NghJ> jw;Nghija
#oypy; fzf;fha;tpd; juj;ijg; NgZtjd; Kf;fpaj;Jtk; gw;wpAk; epWtdkhdJ newpKiwf;
Nfhl;ghLfSf;fhd mu;gg
; zpg;G> NghJkhd Mw;wy;fs; kw;Wk; ,aYikfisf; nfhz;l egu;fis
gzpf;fku;jj
; Ntz;Lk; vd;gJ gw;wpAk; <LgLj;jy; gq;fhsu;> fzf;fha;T mzpaplk;
typAWj;jpAs;shu;.

; s; nra;a Ntz;bait :
ePqf

(a) fzf;fha;T epWtdj;jpy; gzpf;fku;j;jg;gLk; egupd; Mw;wy;fis tpUj;jp nra;fpd;w ,uz;L

(02) Kiwfis ,dq;fhz;f. (02 Gs;spfs;)

(b) epWtdnkhd;W jhgpj;Jg; Ngz Ntz;ba juf; fl;Lg;ghl;L Kiwik xd;wpd; %d;W (03)
%yfq;fisf; (elements) Fwpg;gpLf. (03 Gs;spfs;)
(nkhj;jk; 05 Gs;spfs;)
gFjp A KbT

2|Pag e
 gFjp B
(nkhj;jk; 30 Gs;spfs;)

tpdh 05
gl;laf; fzf;fhsu; epWtdkhd ngNuuh md;l; Nfh. ,d; xU rpNul;l fzf;fha;thsu; ePqf
; s;
; s;. 5 el;rj;jpu N`hl;lyhd tiuaWf;fg;gl;l `g;
MtPuf `g;gp (jdpahu;) fk;gdpapd; (HPL) fle;j 5
Mz;LfSf;fhd fzf;fha;thsuhf cq;fSila epWtdk; gzpahw;WtJld; fle;j Mz;bypUe;J
,e;jf; fzf;fha;tpy; ePqf
; s; <LgLfpwPuf
; s;. ePqf
; s; jw;NghJ tutpUf;Fk; epjpahz;bw;fhd
fzf;fha;itj; jpl;lkpLfpwPuf
; s;.

jpl;lkply; $l;lj;jpd;NghJ> cq;fsJ Kfhikahsu; fPot

; Uk; tplaq;fisj; njuptpj;Js;shu; :

• fk;gdpahdJ mjd; Kfhikg; gzpg;ghsuplkpUe;J (MD) &gh 100 kpy;ypaDf;F nrhFR

mLf;Fkhbf; FbapUg;G xd;iwf; nfhs;tdT nra;J> mjid MD ,d; kidtpahd gpujk
epjp mjpfhupf;F (CFO) jq;Fkplkhf toq;fpAs;sJ.

• fk;gdpapd; nrhj;Jf;fis CFO KiwNflhfg; gad;gLj;jpajhf mz;ikf; fhyq;fspy; xU

Nkhrkhd Clf tpsk;guk; fhzg;gl;lJ.

; s; nra;a Ntz;bait :
ePqf

(a) “,lu; kjpg;gl

P L
; eilKiwfs; (Risk assessment procedures)” vDk; gjj;ij tpgupf;Ff.
(02 Gs;spfs;)

(b) HPL njhlu;gpy; cq;fshy; Mw;wg;glf;$ba %d;W (03) ,lu; kjpg;gl

P L
; eilKiwfisf;
Fwpg;gpLf. (03 Gs;spfs;)

(c) (i) HPL njhlu;gpy; cq;fshy; ftdj;jpy; nfhs;sg;gl Ntz;ba Nkhrb ,lu; fhuzpfs;
(fraud risk factors) ,uz;bidf; (02) Fwpg;gpLf.
(02 Gs;spfs;)

(ii) HPL ,y; Nkhrbfisf; fz;Lgpbg;gjw;Fk; jLg;gjw;Fkhd fzf;fha;thsupd; nghWg;ig

tpgupf;Ff. (03 Gs;spfs;)
(nkhj;jk; 10 Gs;spfs;)

tpdh 06
Jyhdp vd;gtu; njhopy;rhu; fzf;fl ; epWtdnkhd;wpy; jdJ kl;lk; 1 guPli
P L ; ria epiwT nra;j
gpd;du; YK mNrhrpNaw;]; vd;w gl;laf; fzf;fhsu; epWtdj;jpy; fzf;fha;Tr; gapw;rpahsuhf
jw;NghJjhd; ,ize;Js;shu;. mtu; tiuaWf;fg;gl;l rkd; bNubq; (jdpahu;) fk;gdpapd; (SPL)
fzf;fha;Tf;fhf xJf;fg;gl;Ls;sJld; me;jf; fzf;fha;tpd; fzf;fha;T epiwNtw;Weuhf (Audit
Executive) ePqf
; s; ,Uf;fpwPuf
; s;. Mjdk;> nghwp kw;Wk; cgfuzk; njhlu;ghd fzf;fha;T
eilKiwfis Mw;WkhW Jyhdp Nfl;fg;gl;Ls;shu;. Mw;w Ntz;ba mtrpakhd fzf;fha;T
eilKiwfs; gw;wp ePqf
; s; mtSf;F tpsf;fpAs;suP f
; s;. vt;thwhapDk;> mts; xU rpwe;j
Gupjiyg; ngw;Wf;nfhs;tjw;fhf> “Vd; njhopy;rhu; re;Njfk; (professional skepticism) kw;Wk;
njhopy;rhu; jPug
; G
; ld; (professional judgment) fzf;fha;thsu;fs; fzf;fha;it Nkw;nfhs;s
Ntz;Lk; vdf; Nfl;Ls;shu;.

3|Pag e
 ; s; nra;a Ntz;bait :
ePqf

(a) njhopy;rhu; re;Njfk; kw;Wk; njhopy;rhu; jPu;gG

; Mfpatw;Wf;fpilapyhd NtWghl;ilf;
Fwpg;gpLf. (03 Gs;spfs;)

(b) Mjdk;> nghwp kw;Wk; cgfuzk; njhlu;ghd ,uz;L (02) epjpf;$w;W typAWj;jy;fis
(assertions) tpgupf;Ff. (04 Gs;spfs;)

(c) fzf;fha;thsupd; xl;Lnkhj;j Nehf;fq;fis (objectives) tpgupf;Ff. (03 Gs;spfs;)

(nkhj;jk; 10 Gs;spfs;)

tpdh 07
ngUk;ghyhd njhopy;rhu; epWtdq;fs; jkf;fhd xOf;fnewpf; Nfhitapid itj;jpUf;fpd;wd.
njhopy;rhu; epWtdq;fspd; rfy mq;fj;jtu;fSk; me;j xOf;fnewpf; Nfhitf;F ,zq;f
elg;gjw;F Njitg;gLj;jg;gl;Ls;sdu;. ,yq;if fzf;fl
P L
; j; njhopy;El;gtpayhsu; fofj;jpd;
(VVup =yq;fh) mq;fj;jtu;fs;$l VVup =yq;fhtpd; xOf;fnewpf; Nfhitapy; tFj;jikf;fg;
gl;Ls;s mbg;gilf; Nfhl;ghLfSld; (fundamental principles) ,zq;fp elg;gJ fl;lhakhd
jhFk;.

; s; nra;a Ntz;bait :
ePqf

(a) VVup =yq;fhtpd; mq;fj;jtu;fSf;F Vw;Gilajhd njhopy;rhu; xOf;fnewpapd; %d;W (03)

mbg;gilf; Nfhl;ghLfis tpgupf;Ff. (06 Gs;spfs;)

(b) xOf;fnewpapd; mbg;gilf; Nfhl;ghLfSld; ,zq;fp elg;gjpy; fhzg;gLfpd;w ,uz;L (02)

mr;RWj;jy;fis xt;nthd;Wf;Fk; xt;nthU cjhuzj;Jld; tpgupf;Ff. (04 Gs;spfs;)
(nkhj;jk; 10 Gs;spfs;)
gFjp B KbT

gFjp C
(nkhj;jk; 50 Gs;spfs;)

tpdh 08
tiuaWf;fg;gl;l AB (jdpahu;) fk;gdp (“fk;gdp”) mnkupf;fh kw;Wk; ,yq;ifapYs;s Nrit
ehLeu;fSf;F (clients) MNyhrid Nritfis toq;Ftjpy; <Lgl;Ls;sJ. Nfhtpl; 19 Neha;g;
guty; fhuzkhf> fk;gdp jdJ tzpfj;jpy; tsu;rr
; pia mDgtpj;jpUe;jJ. fPot
; Uk; jfty;fs;
fpilf;fg;ngw;Ws;sd :

tUkhdk; kw;Wk; fhR Kfhikj;Jtk; :

(1) njhopw;ghl;Lg; gpupthdJ thbf;ifahsu; Njitfis ,dq;fhZjy;> tpjpfs; kw;Wk;

epge;jidfSld; cld;gLjy;> cld;gbf;iffis NgZjy;> tpiyg;gl;bay;fisj; jpul;Ljy;
kw;Wk; Nritfis toq;Fjy; Nghd;wtw;wpw;F nghWg;Gilajhf ,Uf;fpwJ. ,J
Kfhikahsu; (njhopw;ghLfs;) kw;Wk; 5 epiwNtw;W mjpfhupfs; %yk; topelj;jg;gLfpwJ.
epjpg; gpupthdJ xU Kfhikahsu; (epjp)> fzf;fhsu; [nghJg; NgNuL (GL)] kw;Wk; ,uz;L
cjtpf; fzf;fhsu;fs; MfpNahiuf; nfhz;Ls;sJ.

4|Pag e
(2) fk;gdpahdJ nghJg; NgNul;Lf; fzf;Ffisg; NgZjy; kw;Wk; mjd; thbf;ifahsu;
fSf;F khjhe;jf; $w;Wfisj; jahupj;jy; Nghd;w toikahd NritfisAk; nfhz;Ls;sJ.
epak cld;gbf;iffSld; 100 thbf;ifahsu;fs; fhzg;gLtJld; thbf;ifahsUldhd
me;je;j cld;gbf;ifapd; mbg;gilapy; fk;gdpahdJ khjhe;j Nritfis toq;Ftjw;F
cupj;Jilajhf ,Ug;gJld; tUkhdkhdJ (tpw;gid) xt;nthU 2 khjq;fSf;Fk; xU
Kiw Vw;gpirT nra;ag;gLfpwJ.
(3) rfy thbf;ifahsu; cld;gbf;iffSk; Kfhikahhsu; (epjp) ,dhy; ifr;rhj;jplg;gLtJld;
mit Kfhikahsu; (njhopw;ghLfs;) ,d; nghWg;gpd; fPo; xU jpwe;j gFjpapy; itj;Jg;
Ngzg;gLfpd;wd. rfy tpiyg;gl;bay;fSk; njhopw;ghl;Lg; gpuptpYs;s epiwNtw;Weu;
xUtuhy; jpul;lg;gLfpd;wd. gpd;du; fk;gdpapd; epjp KiwikapYs;s ehl;Fwpg;NgLfspy;
,jid ,LifapLfpd;w fzf;fhsUf;F (GL) ,jd; efy; (gpujp) kpd;dQ;ry; nra;ag;gLfpwJ.
(4) Kfhikahsuhy; (njhopw;ghLfs;) xt;nthU 6 khjq;fSf;Fk; xU Kiw cz;ikahd
tUkhdj;Jld; ghjPlhdJ xg;gpl;Lg; ghu;ff
; g;gLtJld;> ,Uf;fpd;w thbf;ifahsu;
cld;gbf;iffspd;gb jpul;lg;gl;l tpiyg;gl;bay;fspd; vz;zpf;ifAld; nghJg; NgNul;by;
cs;s tpiyg;gl;bay;fspd; vz;zpf;ifia mtu; ,zf;fk; nra;fpwhu;.
(5) rpy cs;ehl;L thbf;ifahsu;fs; gpw;Njjpaplg;gl;l fhNrhiyfis toq;FtJld; mit
cupa jpfjp tUk;tiu njhopw;ghLfs; gpuptpy; epiwNtw;Weu; xUtuhy; itj;jpUf;fg;gLfpwJ.
mjd; gpwF me;jf; fhNrhiyfs; epiwNtw;Weuhy; cjtpf; fzf;fhsu; xUtUf;F
ifaspf;fg;gLfpd;wd.
(6) tq;fpf; fzf;fpzf;ff; $w;W cjtpf; fzf;fhsu; xUtuhy; epjpahz;bd; ,Wjpapy;
jahupf;fg;gLfpwJ.

IT nrad;Kiw :
Mz;bd; fhyg;gFjpapy;> fk;gdpahdJ cs;sfuPjpapy; xU Gjpa tpiyg;gl;bay; Kiwikapid
tpUj;jp nra;J> mjidr; Nrhjid nra;ahJ nraw;gLj;jpapUe;jJ. ,J xU cs;sfuPjpapy;
tpUj;jp nra;ag;gl;l nkd;nghUshf ,Ug;gjhy;> Mtzg;gLj;jy; Ngzg;gltpy;iy vd;gJld;
Kiwikiaj; jpwg;gjw;fhd (login) flTr;nrhy; (password) MdJ njhopw;ghl;Lg; gpuptpYs;s
Copau;fspilNa gfpug;gl;Ls;sJ. IT miwia mYtyfj;jpYs;s vtUk; vg;NghJ
Ntz;LkhdhYk; mZf KbAk;. rfy gpujhd juTfSk; (master data) cjtpf; fzf;fhsu;
xUtuhy; ifKiwahf Kiwikapy; cs;sL
P nra;ag;gLfpd;wd. khjhe;j fhg;Gg; gpujpfs; (back-
ups) Kfhikahsu; (epjp) ,d; miwapy; Ngzg;gLfpd;wd. fk;gdpahdJ jPrR
; tu;fisg;
(firewalls) gad;gLj;Jtjpy;iy.
; s; nra;a Ntz;bait :
ePqf
(a) “cs;sff; fl;Lg;ghL (Internal Control)” vDk; gjj;ij tiutpyf;
tiutpyf;fzg;gLj;Jf. (03 Gs;spfs;)
(b) tUkhdk; kw;Wk; fhR Kfhikj;Jtj;jpy; tiuaWf;fg;gl;l AB (jdpahu;) fk;gdpapy;
fhzg;gLk; cs;sff; fl;Lg;ghl;Lg; gytPdq;fs; Ie;jpid (05) ,dq;fhz;f. (05 Gs;spfs;)
(c) Nkw;gb gytPdq;fis eptu;j;jp nra;tjw;F me;jg; gytPdq;fs; xt;nthd;Wf;Fk; xt;nthU
gupe;Jiufisf; Fwpg;gpLf. (05 Gs;spfs;)
(d) toq;fg;gl;Ls;s jfty;fspypUe;J tiuaWf;fg;gl;l AB (jdpahu;) fk;gdpapd; IT nrad;
Kiwapy; Kiwahf tbtikf;fg;glhj IT nghJf; fl;Lg;ghLfs; (IT general controls)
ehd;fpid (04) xt;nthd;wpw;Fk; xt;nthU cjhuzj;Jld; tpgupf;Ff. (08 Gs;spfs;)
(e) COSO cs;sff; fl;Lg;ghl;L Kiwikapy; cs;slf;fg;gl;Ls;s fl;Lg;ghl;Lr; #oypd; ehd;F
(04) %yfq;fisf; (elements) Fwpg;gpLf. (04 Gs;spfs;)
(nkhj;jk; 25 Gs;spfs;)
5|Pag e
tpdh 09
Efu;Tg; nghUs;fs; tu;j;jfj;jpy; <LgLk; tiuaWf;fg;gl;l ~hk; fk;gdpapd; (“fk;gdp”) 2021
bnrk;gu; 31 ,y; Kbtile;j Mz;bw;fhd tUlhe;jf; fzf;fha;tpy; <LgLk; gl;laf; fzf;fhsu;
epWtdkhd jpy; mNrhrpNaw;
mNrhrpNaw;]; ,d; rpNul;l fzf;fha;thsu; rk;gj; Mthu;. ,yq;if fzf;fl P L
;
epakq;fSf;F ,zq;f> fk;gdp njhlu;eJ ; k; ,aq;FfpwJ vd;gjd; mbg;gilapy; KfhikahdJ
epjpf; $w;Wfisj; jahupj;jpUf;fpwJ.
fPot
; Uk; jfty;fs; fk;gdpapd; epjp KfhikahsuplkpUe;J fpilf;fg;ngw;Ws;sd :
epjp epiyf; $w;W (&gh ’000)
bnrk;gu; 31 ,y; 2021 2020
eilKiway;yhr; nrhj;Jfs; :
Mjdk;> nghwp kw;Wk; cgfuzk; - Kd;nfhzuw;
13,909 15,634
ngWkjpapy;
eilKiwr; nrhj;Jfs; :
njhf;Ffs; (fpuaj;jpy;) 44,493 40,417
tpahghu tUkjpfs; 102,284 94,199
fhRk; fhRr; rkhdq;fSk; 356 15,368
147,133 149,984
nkhj;jr; nrhj;Jfs; 161,042 165,618
cupikahz;ik :
Fwpg;gpL %yjdk; 21,625 21,625
iff;nfhs; ,yhgk; (35,655) 10,791
(14,030) 32,416
eilKiway;yhg; gupg;Gf;fs; :
fhyf; fld; 35,000 -
eilKiwg; gupg;Gf;fs; :
cwTKiwj; jug;gpdUf;F nrYj;j Ntz;ba
23,378 24,317
njhif
tpahghu nrd;kjpfs; 69,057 53,250
nrYj;j Ntz;ba tUkhd tup 17,757 17,757
tq;fp Nkyjpfg;gw;W 29,880 37,878
140,072 133,202
nkhj;j cupikahz;ikAk; gupg;Gf;fSk; 161,042 165,618

Kw;wlf;f tUkhdf; $w;W (&gh ’000)

bnrk;gu; 31 ,y; Kbtile;j Mz;bw;fhd 2021 2020
tUkhdk; 72,970 141,294
tpw;gidf; fpuak; (75,800) (113,568)
nkhj;j ,yhgk; / (el;
el;lk;) (2,830) 27,726
tpepNahfr; nrytpdk; (13,361) (32,950)
epUthfr; nrytpdk; (28,500) (16,250)
epjpr; nrytpdk; (1,755) (1,045)
tupf;F Kd;duhd ,yhgk; / (el;el;lk;) (46,446) (22,519)
tUkhd tup - -
Mz;bw;fhd ,yhgk; / (el;el;lk;) (46,446) (22,519)

6|Pag e
 tpahghu tUkjpfspd; gl;bay;
&gh (’000) fhyk;
kpy;ld; ypkpl;nll; 67 30 ehs;fs;
nfd; (gpiu.) ypkpl;nll; 1,967 30 ehs;fs;
Nuha; (gpiu.) ypkpl;nll; 20,967 90 ehs;fs;
nkf; gp.vy;.rp. 167 180 ehs;fs;
rk;rd; (gpiu.) ypkpl;nll; 45,767 720 ehs;fs;
tiu.gpuhq; 33,349 1,460 ehs;fs;
102,284

fzf;fha;T <LgLj;jYld; njhlu;Gila fPot

; Uk; tpguq;fs; fzf;fha;T Mtzg;gLj;jypypUe;J
gpupj;njLf;fg;gl;Ls;sd :

(1) fzf;fha;Tf;Fg; nghUj;jkhd nghUz;ik &gh 1,600,000/-.

(2) fk;gdpahdJ Mz;bd; fhyg;gFjpapy; tq;fpf; flndhd;iwg; ngw;Wf;nfhz;Ls;sJld;>

fk;gdp fld; cld;gbf;ifia kPwpAs;sJ. fld; cld;gbf;ifapd;gb> VjhtJ cld;gbf;if
kPwyhdJ cupikahd Nfhupf;ifapd; kPJ (on demand) flidr; nrYj;j toptFf;Fk;.

(3) 2021 bnrk;gu; 31 ,y; fhzg;gl;l rfy ,Ug;GfSk; 2022 rdtup 01 ,y; &gh
42,800,000/- ,w;F tpw;gid nra;ag;gl;lJ. ,J 2021 bnrk;gu; 31 ,y; Kbtile;j
Mz;bw;fhd epjpf; $w;Wfspy; rPuhf;fk; nra;ag;gltpy;iy.

(4) fk;gdpahdJ tUlhe;j Nja;khdj; njhifahd &gh 1,250,000/- ,y; 50 % ,id khj;jpuNk
,e;j Mz;bd; fhyg;gFjpapy; fzf;fpw; nfhz;bUe;jJ.

; s; nra;a Ntz;bait :
ePqf

(a) tiuaWf;fg;gl;l ~hk; fk;gdpapd; fzf;fha;T eilKiwfis Mw;Wk;NghJ tpNrl ftdk;

Njitg;gLfpd;w Ie;J (05) gFjpfis (areas) ,dq;fhz;f. (05 Gs;spfs;)

(b) fzf;fha;T nghUz;ikiaj; jPuk

; hdpf;Fk;NghJ ftdj;jpy; nfhs;s Ntz;ba ehd;F (04)
fhuzpfisf; Fwpg;gpLf. (04 Gs;spfs;)

(c) tiuaWf;fg;gl;l ~hk; fk;gdpapd; epjpf; $w;Wfisj; jahupf;Fk;NghJ njhlu;ej

; paq;Fk; vd;w
vLNfhspd; nghUj;jg;ghl;Lj;jd;ik gw;wp Muha;f. (05 Gs;spfs;)

(d) tiuaWf;fg;gl;l ~hk; fk;gdpapd; 2021 bnrk;gu; 31 ,y; Kbtile;j Mz;bw;fhd epjpf;
$w;Wfs; kPjhd fzf;fha;thsu; mwpf;ifapd; fzf;fha;T mgpg;gpuhaj;jpw;F NkNy ,y. (2)
njhlf;fk; (4) tiuAs;s tplaq;fspd; jhf;fj;ij kjpg;gpLf. (07 Gs;spfs;)

(e) fzf;fha;thsu;> fzf;fha;thsupd; mwpf;ifapYs;s fzf;fha;thsupd; mgpg;gpuhaj;ij

khw;Wfpd;w ,uz;L (02) re;ju;gg
; q;fis (instances) tpgupf;Ff. (04 Gs;spfs;)
(nkhj;jk; 25 Gs;spfs;)

gFjp C epiwT

7|Pag e
 nray; tpidr;nrhy; nrt;it epuy;
Mw;wy; kl;lk; tpguk; nray; tpidr;nrhy; tpidr;nrhy; tiutpyf;fzk;
tiuf (Draw) tiuglk; my;yJ tupg;glnkhd;iwr; rku;g;gpj;jy;
ju;ff; uPjpahf my;yJ fhuzuPjpahf
njhlu;GgLj;Jf (Relate) njhlu;Gfisj; jhgpj;jy;
tplaq;fisAk;
jpl;ltl;lkhf my;yJ njspthf tpguq;fis
mwpT (1) mbg;gil $Wf/
$Wf Fwpg;gpLf(State)
pLf ntspg;gLj;jy;
vz;zf; milahsq;fhz;f / fUj;jpw;nfhz;l gpd;du; Vw;gpirT nra;jy;>
fUf;fisAk; ,dq;fhz;f (Identify) jhgpj;jy; my;yJ njupTnra;jy;
Qhgfg;gLj;jy; epuw;gLj;Jf / gl;baypLf njhlu;Ggl;l cUg;gbfis xd;wd;fo
P ; xd;whf
(List) vOJjy;

Mw;wy; kl;lk; tpguk; nray; tpidr;nrhy; tpidr;nrhy; tiutpyf;fzk;

mwpT my;yJ #o;epiy mDgtj;ijg;
Vw;gpirT nra;f (Recognize) gad;gLj;jp nry;Ygbj;jd;ikia my;yJ mjd;
,ayhikiaf; fhl;Ljy;
Nahridfs;
nghUs; tpsf;Ff / tpsq;ff;$ba my;yJ gupr;rakhd gjq;fspy;
Kw;wlf;fk; kw;Wk; fUj;Jf;$Wf(Interpret)
Wf njspTgLj;jy;
(2) jfty;fis
tpsf;Ff (Describe) gpujhd mk;rq;fis vOJjYk; njhlu;ghLjYk;
tpgupj;jYk;
cupa tplaq;fisg; gad;gLj;jp njspthd
njspTgLj;jYk; tpgupf;Ff (Explain) tptuzj;ij tpgukhfj; njuptpj;jy;
nghUs; tiuaiw nra;f / rupahd jd;ik> Nehf;F my;yJ nghUisj;
tiutpyf;fzg;gLj;Jf(Define)
f jUjy;

Mw;wy; kl;lk; tpguk; nray; tpidr;nrhy; tpidr;nrhy; tiutpyf;fzk;

fzf;fpzf;fk; nra;f / Ntnwhd;Wld; xj;jpUg;gij / nghUe;jpapUg;gij
,zf;fk;1nra;f(Reconcile) xg;Gtpj;jy;

tiuf (Graph) tiuGfs; %yk; Fwpj;Jf;fhl;Ljy;

ngWkjp> jd;ik> ,aYik my;yJ juj;jpidj;
kjpg;gpLf (Assess) jPuk
; hdpj;jy;
Gjpa
#o;epiyfspy; fzpg;gLP fs; my;yJ tpsf;fq;fs; Clhf jPu;itf;
gpuNahfk; (3) jPuf
; F
; f (Solve) fz;Lgpbj;jy;
mwpitg;
Fwpj;j Nehf;fj;jpw;fhf cupa Kiwapy;
gad;gLj;jYk; jahupf;Ff (Prepare) jahu;gLj;jy;
gpd;gw;wYk; vLj;Jf;fhl;Lld; tptupf;Ff cjhuzq;fSld; epWTjy; my;yJ
(Demonstrate) ntspf;fhl;ly;

fzpf;Ff / fzpg;gpLf fzpjuPjpahd fzpg;gl

P L
; ld; fz;lwpjy; my;yJ
(Calculate) fzpj;jy;

gpuNahfpf;Ff (Apply) eilKiwg; gad;ghl;bw;Ff; nfhz;LtUjy;

Mw;wy; kl;lk; tpguk; nray; tpidr;nrhy; tpidr;nrhy; tiutpyf;fzk;

njhlu;ghLf(Communicate)
hLf jfty;fisg; gfpu;jy; my;yJ gupkhWjy;
RUf;fkhff1Fwpg;
khff Fwpg;gpLf(Outline)
pLf Kf;fpa mk;rq;fspd; njhFg;gpidj; jUjy;
NahridfSf;
NtWgLj;Jf (Contrast) NtWghLfisf; fhl;Ltjw;fhf Ma;Tnra;jy;
fpilapyhd
gFg;gha;T
njhlu;Gfis xg;gpLf (Compare) xw;Wikfis mwptjw;fhf Ma;Tnra;jy;
(4)
vOJjYk; fye;jha;T nra;f / Muha;f
tpthjpg;Gfs; %yk; tpgukhf Ma;Tnra;jy;
gpurpdq;fisj; (Discuss)
jPuj
; ;jYk; tpj;jpahrg;gLj;Jf / tifapLf rpytw;iw NtWgLj;Jfpd;w tpj;jpahrq;fisf;
(Differentiate) fhl;Ljy;
jPu;tpid my;yJ Ngwpid fz;Lgpbg;gjw;fhf
gFg;gha;T nra;f (Analyze) tpgukhf Ma;Tnra;jy;

8|Pag e