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bwËtk Dek jwKwZ xdcêwkY


GLwËd bwt glËZ ÌKwóewxd gw ovþpwk bwt oóeËKê AwËlwPdw Kkw pËtËQ| ÈùeËitwxb I byNêËitwxb FY, ewIdwbwk, eÞËbt ÌdwU gw xgl, gøwvËK RiwxZxk£ß DË£wld (IhwkWÝwfU), gËKtw LkP, AxMÞi eÞw® Awt, gËKtw Kk, AxMÞi MøwkwxëU eÞbwd, eÞËbt lhøwvm BZøwxb bwËtk AwIZwhÖ£ß|


1. byNêËitwxb bwt (Long-term Liabilities)
xpowgxgšwËdk ovšw I iÔløwtd
byNêËitwxb bwt glËZ ÌKwóewxd gw ovþpwk Avm xgËmËnk Dek GK AwxaêK gQËkk iËcø exkËmwc dt Gid bwt xdËbêm KËk| Ìjid- byNêËitwxb FY, RwiwdZjÖ£ß FY, eÞËbt ÌdwU BZøwxb| AxhxpZ iÔËløk xhx£ËZ G†Ëlwk iÔløwtd Kkw pt| oÖb exkËmwc Kkw dw pËt awKËl oÖbI Gk oËŠ ÌjwM KkËZ pËg| iwxlKwdw ÈZñ Ggv exkËmwËck AŠyKwÌkk xhx£ËZ G†Ëlwk ÌmÝYyËhb Kkw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
owcwkYZ: AxhxpZ iÔËløk xhx£ËZ bwËtk iÔlø cwjê Kkw pt| Gog Ìbdw gøgpwËkk DË¥mø I eÞKÚxZ AdÖjwty jwKwËZk bÚxÄËKwËY xo¦wÌìæk iËcø ewaêKø lqø Kkw jwt| Ìjid-

K) byNêËitwxb FËYk gøgpwk iwlwiwl ¢ßt gw Adø ÌKwd PlxZ oóeËb gøt Kkw pËl, Ìo ÌqË¢ D£ß oóeÔYê gËKtw Aagw xKxþæ gËKtw pËl Dpw ÌKwóewxd gw eÞxZÅwËdk jwKwZËjwMø oóeb ÌaËK gwb jwËg, jxb ÌKwóewxd gw eÞxZÅwËdk Ìi#xlK eÞËtwRd xiUwËdwk ek D¦Ú£ þpwty oóeb dw awËK|

L) byNêËitwxb FY jxb þpwty oóex£ ARêËdk AaêwtËYk KwËR gøgpwk Kkw pt , ZËg gËKtw xKxþæ/xKxþæoiÔp jwKwZËjwMø oóex£ ÌaËK gwb jwËg| xKìç xKxþæ exkËmwËck ZwxkL PlxZ AwxaêK gQËkk ÌitwËbk iËcø dw pËl xKxþæ gwb jwËg dw|

ZËg Dht ÌqË¢ FËYk gËKtw xKxþæ jwKwZËjwMø oóeb ÌaËK gwb jwËg|



2. ÈùeËitwxb bwt (Short-term Liabilities)
Èùe oiËtk iËcø, owcwkYZ: GK AwxaêK gQËkk iËcø exkËmwËck AŠyKwk xdËbêmK bwtËK ÈùeËitwxb bwt gËl| Ìjid- ewIdwbwk, eÞËbt ÌdwU BZøwxb|

(1) ewIdwbwk (Creditors)
ovšw I iÔløwtd
Èùe oiËtk iËcø, xgËmnZ : GK gQËkk iËcø cwËk eYø okgkwpKwkyËbk ewIdwbwkgÚëb gËl| Duewbd Kwjê¢ßiËK oxVKhwËg PwxlËt Ìdtwk Rdø K^wPwiwl I eYø cwËk ¢ßt ÌaËK ewIdwbwËkk oÚxÄ pt| AwxaêK gQËkk xpowËgk gBËt xlxLZ iÔËløk xhx£ËZ ewIdwbwkËbk iÔløwtd Kkw pËg|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
xpowËgk gBËt xlxLZ iÔËløk xhx£ËZ ewIdwbwkËbk iÔlø cwjê Kkw pt| G†Ëlw Èùe ËitwËb exkËmwËck AŠyKwk xdËbêm KËk gËl jwKwZËjwMø oóex£oiÔp ÌaËK gwb xbËZ pËg |

(2) eÞËbt ÌdwU (Notes Payable)
ovšw I iÔløwtd
eYø ¢ßËtk AdÖixZ oóexKêZ bxll gw xgl ÌaËK eÞËbt ÌdwËUk oÚxÄ| eÞËbt ÌdwU eYø okgkwpKwkyk eÞxZ ÈùeËitwby bwt xdËbêm KËk| Gog bwt Èùe oiËtk (GK gQËkk Ki oit) iËcø exkËmwc KkËZ pt| AwxaêK gQËkk ÌmËn xpowËgk gBËt xlxLZ iÔËløk xhx£ËZ eÞËbt ÌdwËUk iÔløwtd Kkw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
eÞËbt ÌdwËUk MwËt xlxLZ iÔËløk xhx£ËZ G†Ëlwk iÔlø cwjê Kkw pt| G†Ëlw ÈùeËitwxb bwt gËl MYø pt Ggv jwKwZËjwMø oóex£oiÔp ÌaËK gwb Ìbtw pt| eÞËbt ÌdwËUk Dek xgl¹RxdZ mwxþæiÔlK oÖb (Late Interest Penalty) cwjê Kkw pËl Zw gwb jwËg dw, KwkY BolwËi oÖbËK Ëj#x£ßK, Ñgc I exkËmwcËjwMø Ìbdw gËl MYø Kkw pt dw|


3. gøwvK I FY eÞbwdKwky ovþÿw ÌaËK Ìdtw FY I IhwkWÝwfU (Loans and overdraft accounts at Banks and Lending Institute)
ovšw I iÔløwtd
jxb ÌKwd ÌKwóewxd gw ovþÿw gøwvK gw FYbwZw eÞxZÅwd ÌaËK ÈùeËitwxb FY MÞpd KËk awËK Ggv GK gQËkkI Ki oiËtk iËcø G†Ëlw exkËmwc KkËZ pt, ZËg Gog FY I PlxZ bwt AwxaêK gQk ÌmËn ZwËbk xlxLZ iÔËlø iÔløwxtZ pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
Èùe Ëitwxb bwtoiÔp ZwËbk MwËt xlxLZ iÔËløk xhx£ËZ iÔløwtd Kkw pt Ggv jwKwZËjwMø oóex£oiÔp ÌaËK gwb Ìbtw pt| xKìç GËbk Dek cwjêKÚZ oÖb gwb jwËg dw| KwkY oÖb oóexKêZ bwt BolwËi Ìj#x£ßK, Ñgc I exkËmwcËjwMø Ìbdw gËl MYø Kkw pt dw|


4. gËKtw LkP (The expenses due)
ovšw I iÔløwtd
PlxZ xpowg gQk oóexKêZ LkP jwpw GLdI exkËmwc Kkw ptxd Ggv ekgZêy AwxaêK gQËk exkËmwc Kkw pËg iËd Kkw pËâQ Ìo†ËlwB gËKtw LkP| AwxaêK gQËkk ÌmËn xpowËgk gBËt DËlöxLZ iÔËlø gËKtw LkPoiÔËpk iÔlø xdkÕxeZ pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
xpowËgk gBËt xlxLZ iÔËløk xhx£ËZ gËKtw LkPwxb iÔløwxtZ pt Ggv jwKwZËjwMø oóex£oiÔp ÌaËK gwb Ìbtw pt| KwkY G†Ëlw ÈùeËitwxb AŠyKwk gËl MYø Kkw pt |


5. AxMÞi eÞw® Awt (The revenues received in advance)
ovšw I iÔløwtd
ekgZêy AwxaêK gQk oóexKêZ Awt PlxZ gQk AxMÞi ewItw ÌMËl ZwËK AxMÞi eÞw® Awt gËl| AxMÞi eÞw® Awt ÌKwóewxd gw eÞxZÅwËdk xbK ÌaËK Adø KwkI eÞxZ hxgnøËZ eYø gw Ìogw okgkwp P×x£ß ÌaËK D¨ÔZ pËZ ewËk| AxMÞi eÞw® Awt ÌKwdkÕe exkgZêd QwrwB xpowËgk gBËt xlxLZ iÔËlø xdcêwxkZ pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
exkgxZêZ exkxþpxZk Dek xhx£ KËk AxMÞi eÞw® Awt oóexKêZ jwKwËZk xo¦wÌìæk exkgZêd pËZ ewËk-

K) AxMÞi eÞw® Awt jxb GLdI Ì¢ßZwËK okgkwp Kkw ptxd Gid eËYøk iÔËløk Avm xgËmn oóexKêZ pt (jxb eYø†Ëlw jwKwZËjwMø oóex£oiÔËpk iËcø AìæhêÖ£ß dw pt) ZwpËl H AxMÞi eÞw® Awt gwb Ìbtw pËg dw| xKìç jwKwZËjwMø oóex£†Ëlwk iËcø H eYøoiÔp AìæhêÖ£ß pËl AxMÞi eÞw® Awt gwb jwËg|

L) AxMÞi eÞw® Awt jxb GLdI okgkwp Kkw ptxd Gid Ìogwk AwvxmK iÔlø oóexKêZ pt, ZwpËl GUw Ìbdw gËl MYø pËg Ggv jwKwZËjwMø oóex£ ÌaËK gwb Ëbtw pËg| G AwtËK eÔYê iwxlKwdwcyd glw jwt dw, KwkY dwdw KwkËY Ìogw okgkwËpk P×x£ß ewxlZ dw-I pËZ ewËk|


6. Adøwdø LwËZ Ìbdw (Dues related to others)
ovšw I iÔløwtd
G†Ëlw Kk xghwM, owiwxRK gyiw Ggv AdÖkÕe Adøwdø DË¥Ëmø eÞËbt Aaê oóexKêZ | G†Ëlw AgmøB exkËmwcËjwMø AŠyKwk gËl MYø pt| xpowËgk gBËt xlxLZ AvËKk xhx£ËZ G†Ëlwk iÔlø xdcêwkY Kkw pt| ZËg oÖb gw xgl¹RxdZ mwxþæiÔlK oÖb Gk oËŠ ÌjwM Kkw ÌjËZ ewËk|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
xgl˹k Rdø mwxþæiÔlK oÖb ÌjwM dw KËkB xpowËgk gBËt xlxLZ iÔËløk xhx£ËZ G†Ëlwk iÔløwtd KkËZ pËg| eÞËbt AŠyKwk xdËbêm KËk gËl G†ËlwËK jwKwZËjwMø oóex£ ÌaËK gwb xbËZ pËg|


7. eÞþæwxgZ lhøwvm (Proposed dividend distributions)
ovšw I iÔløwtd
ËKwd xgËmn xbËd ÌKwóewxdk exkPwlK i«lyk ÌgwWê ohwt lhøwvm eÞbwËdk eÞþæwg MÚxpZ pËtËQ xKìç ÌmtwkiwxlKËbk gwxnêK owcwkY ohwt H eÞþæwg GLdI oixaêZ ptxd| GkÕe ÌqË¢ eÞþæwxgZ lhøwvm xgZkY KwjêKk Kkw oºg dt| eÞþæwxgZ lhøwvm exkPwlKËbk ohwt MÚxpZ xo¦wËìæk ÌeÞxqËZ xdcêwxkZ pËg| ZwQwrw eÞþæwxgZ gwxnêK iÖdwfw xmËkwdwËi G†ËlwËK gwËRËU DËlöL KkËZ pËg|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
eÞþæwxgZ lhøwvm exkPwlK-enêËbk xo¦wìæ AdÖjwty xpowËgk gBËt xlxLZ iÔËløk xhx£ËZ iÔløwtd Kkw pËg Ggv iÖdwfw gëUd xggkYyËZ Zw DËlöL KkËZ pËg| ÌKwóewxdk jwKwZËjwMø oóex£ ÌaËK eÞþæwxgZ lhøwvm gwb Ìbtw pËg dw| KwkY ÌmtwkiwxlKMY lhøwvm GLd ejêìæ AdÖËiwbd KËkdxd| G KwkËY ÌmtwkiwxlKMËYk DekI jwKwZ cwjê pËg dw|


8. xgxdËtwM ÌKwóewxdk iÖdwfw (Profits of Investing Companies)
ovšw I iÔløwtd
xgxdËtwM ÌKwóewxdk iÖdwfw glËZ AwxaêK gQËkk Ìmn ejêìæ oiËtk iËcø AxRêZ iÖdwfwËK gÖSwt| xKìç ZLdI Kwjê¢ßi PwlÖ awËK Ggv iÖdwfw iÔlcd xgxdËtwMKwky Ggv xgxdËtwM ÌKwóewxdk iËcø ÈyKÚZ AdÖewËZ gëUd Kkw pt |
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
xgxdËtwM ÌKwóewxd Ggv iÔlcd xgxdËtwMKwky DhtB jwKwZ exkËmwËck Rdø bwty pËg| iÔlcËdk fUKw Kwkgwkyk (Speculator's) iÖdwfwk Avm jawaêB xgxdËtwMKwkyk iÖdwfw ÌaËK gwb jwËg| (Aaêwu fUKw Kwkgwkyk iÖdwfwk Avm xgxdËtwM ÌKwóewxdk iÖdwfw ÌaËK gwb xbËZ pËg)|


9. iË~lËbk eÞb£ Rwxid/xdúPtZw (Guarantees paid by clients)
ovšw I iÔløwtd
Gog Rwxid Adø ÌKwóewxdk (gyiw gw xdúPtZw xpowËg gøgpÕZ) eÞxZ AŠyKwk xdËbêm KËk Aagw ÌKwd eÞKùe oóewbËdk eÞxZmÞØxZ xpowËg KwR KËk| xdgx¬Z iÔËløk xhx£ËZ G†Ëlw iÔløwtd Kkw pt|
jwKwËZk bÚxÄËZ iÔløwtd I xo¦wìæ
RwxiËdk iÔlø xlxLZ iÔËløk xhx£ËZ xdcêwxkZ pt| eÞËbt AŠyKwk gËl MYø pItwk KwkËY Rwxid jwKwZËjwMø oóex£ ÌaËK gwb Ìbtw pt| xKìç eÞËbt dw pËl Rwxid gwb jwËg dw| ZwQwrw, Ìj AwxaêK gQËk Rwxid exkËmwcËjwMø pt ÂcÖ ÌoB gQËkB Bpw jwKwZËjwMø oóex£ ÌaËK gwb xbËZ pËg|

 
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