Business Plan of Orthodox

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Business Plan Of Orthodox Coffee Pvt. Ltd.

Submitted To:
Mr. Bal Ram Chapagain

Submitted By: Orthodox Coffee Pvt. Ltd
Thinthana - 4. Kathmandu Phone: 014313829 Email: [email protected]

27, July 2012

Table of Contents
CHAPTER I ............................................................................................................................................... 1 INTRODUCTION ..................................................................................................................................... 1 1.1 Background ................................................................................................................................... 1 Vision ................................................................................................................................ 2 Mission............................................................................................................................... 2 Purpose of the Venture...................................................................................................... 2 Objective of the founder .................................................................................................... 2 Description of the firm ....................................................................................................... 3 Product and Service Features ................................................................................................. 4

1.2.2 1.2.3 1.2.4 1.2.5 1.2.6 1.2.7

ASSESSMENT OF BUSINESS ENVIRONMENT .................................................................................. 6 SWOT Analysis ..................................................................................................................................... 6 Strengths ............................................................................................................................................ 6 Weakness ........................................................................................................................................... 6 Opportunity ........................................................................................................................................ 6 Threats ............................................................................................................................................... 6 ENVIRONMENTAL ANALYSIS ........................................................................................................ 7 Political environment ......................................................................................................................... 7 Economic environment ...................................................................................................................... 7 Social Environment ............................................................................................................................ 8 Technological Environment ............................................................................................................... 8 Legal Environment............................................................................................................................. 8 COMPETITIVE ANALYSIS .................................................................................................................... 9 Intensity of rivalry.............................................................................................................................. 9 Threat of new entrants ....................................................................................................................... 9 Threat of substitute products .............................................................................................................. 9 Bargaining power of customer ......................................................................................................... 10 Bargaining power of supplier........................................................................................................... 10 THE BUSINESS PLAN .......................................................................................................................... 11 3.1 MARKET PLAN ........................................................................................................................ 11

3.2. PRODUCTION PLAN ................................................................................................................. 15 3.3 FINANCIAL PLAN....................................................................................................................... 26 Appendices........................................................................................................................................... 32

CHAPTER I INTRODUCTION 1.1 Background

Many people are doing their best to go green to live a lifestyle that is more environments friendly. One way they can do this is to consume organic coffee instead regular coffee. Organic coffee beans are grown in the shade without anything harmful. They don’t have any pesticides or chemicals used in the process. As a result, your body will be healthier when you consume this type of coffee. Generally, what we eat and drink plays a vital role in our overall health. More people are becoming conscious of this as well. Therefore they are trying to eliminate many of the negative aspects of certain foods from their diet. This doesn’t mean that they have to completely give them up though. Most people would be very upset if they had to give that up each day. However, when you turn to organic coffee it is better for your health and it tastes great. Therefore, for the betterment of the people's health as well as concerning towards their taste and preferences, we have launched an organic coffee named “Orthodox Coffee.” Organic coffee has more to offer than people realize. As society learns more about them, there is a significant increase in the number of people that consume it. First, it tastes really good which is key point of our product to keeping people interested in it. As Nepal is an agricultural country, we are focused on producing agricultural product that is Organic Coffee. 1.2 Company Summary

This is a partnership business where the main activity of the firm is to manufacture organic coffee and quality product throughout the Nepal and we may go abroad as well. Our coffee will be distributed to various retail store, and outlets within the country. We will be also targeting the local community and local people of Kathmandu valley and encourage them to use the organic product to enhance their health situation.

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1.2.1 Company Ownership Venture category of our business will be partnership and it will be a private limited company. The company will be incorporated and registered under the provisions of the Company Act, 1997 as amended from time to time. 1.2.2 • Vision To substitute synthesized and unnatural coffee with organic coffee, and develop healthy coffee culture. 1.2.3 • • • 1.2.4 • • • • 1.2.5 Mission To achieve more sustainability in the coffee sector. To establish sound cooperation between farmers, rosters and ultimately consumers and to there by creates close-knit coffee community. To provide customers with the best quality product with fair prices. Purpose of the Venture To meet the demand of customer and built strong customer relationship using organic coffee. To create the employment opportunity. To contribute to the economy of the country. Sustain and strengthen the traditional knowledge, skills, and capabilities. Objective of the founder

The major objective of the founder is creating self employment, to enhance the health of the people and mobilize the local resources. Besides, we want to provide and encourage people to go for health conscious products.

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1.2.6

Description of the firm Name of the venture Address Orthodox Coffee Pvt. Ltd. Tiinthana ward no - 4 , Kathmandu Binod Shrestha Himali Acharya Founder Prachanda Thapa Rina Gurung Sunena Maharjan Yamuna Adhikari To substitute synthesized and unnatural coffee Vision with organic coffee, and develop healthy coffee culture E-mail [email protected]

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1.2.6

Organization Structure

1.2.7 Product and Service Features
Orthodox coffee are being manufactured by our company named ‘Orthodox coffee Private Ltd.” with the proposition “Natural and refreshing coffee for healthy living.” The product orthodox coffee is grown without the use of harmful pesticide or chemicals using processes and materials that have a natural impact on the environment. The company will be distributing the coffee within the Nepal. Organic coffee named “Orthodox coffee” focuses mainly on health of the people as well as with good taste. The quality will also maintain and there will be no compromise as

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well. We will also provide some additional facility to the customers that are not provided by other local suppliers: As organic coffee tends to be much healthier than non-organic brands so Orthodox Coffee Company offers a coffee mainly focusing on the health of the customer. Our product provides many benefits for people as well as to the environment. • • • • Our coffee can available at very reasonable prices at different location. Under able guidance of our trained professionals, we offer coffee. Coffee is tasty as well as healthy. Backed by the team of talented professionals, we offer a superior quality, Location

1.2.8

Our production plants as well as Head office will be located in Tinthana VDC-4 (near Kalanki) where different transaction or process takes place such as marketing, promotional and selling activities. Our raw material will be transported from Gulmi as it is the only place where there is mass production of coffee in Nepal. The important factors that are considered while choosing Tinthana as our production location are as follows: • • • • Infrastructure facilities like road, power, transportation etc are easily available. Low rental cost. Far away from city area. Proximity to markets and distribution channels.

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CHAPTER II ASSESSMENT OF BUSINESS ENVIRONMENT We have done SWOT analysis of Orthodox coffee along with Environmental analysis.This will help to see what the competitive edges are; the company has in respect to the environment. SWOT Analysis Strengths • • • • • Weakness • • • • Growth of new stores has slowed to halt. Active in only limited number of market. High transportation cost. Damage cost will be high.
100 % organic product.

High quality product, associated with sustainable agriculture. Commitment to customer service. Strong presence in hometown market. Smooth distribution channel.

Opportunity • • • • Threats • • Continuous increase of smaller chain/independent coffee production companies. International products 6 Increased spending on advertising can attract new customers and retain existing customer. New product can create buzz. Increasing number of customer Opportunity to expand



Organic teas are our threats because investment is low.

ENVIRONMENTAL ANALYSIS Business environment are normally beyond the organizations control. These factors bring and create huge opportunities and positive approach. They also present threat to the organizations success. They measure the growth and decline of business organizations in terms of market behavior, business potential and suitability of access. These factors always tend to produce an impact on the way the business organizations exist. Political environment Political environment has a direct impact on any country’s business environment and when it comes to underdeveloped nations such as Nepal, whose economy has been seriously affected by the political conflict in recent years; its impact on business has been very lethal. Nepal’s economy looks remarkably shaky given the storm clouds gathering all over the global economy, and the various economic indicators does not expect the country to accelerate its economic pace in the near future, though the political situation in Nepal is slowly but surely improving. Our country witnessing political instability since a decade may be major factor affecting the function of the business. Banda and strike may cause problems in bringing the necessary raw materials for that may affect the production cycle its affects the supply chain as well. Economic environment Nepal is a small landlocked, developing nation and has a mixed economic system. The current inflation rate of the country may lead higher raw material cost, wage demands and other facilities from staffs that cause raising cost.

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Social Environment These days’ people are more health conscious in which organic coffee has been major attraction of every people. Organic coffee beans are grown in the shade without anything harmful. They don’t have any pesticides or chemicals used in the process. As a result, your body will be healthier when you consume this type of coffee. This is also one of the main reasons that the people these days are inclined towards consuming organic coffee. Technological Environment Technological environment consists of the invention, techniques and the vast store of organized knowledge of ways of doing things. Technology makes the world very small. Everyday new products are introduced in the market this creates threats to the existing products. Orthodox will try to manage the best technology for quality production. Legal Environment Country laws and policy play a key role in the production sector. Our country law is changing and revised frequently. A change in political environment may impose taxes and other charges in this type of business. Our country’s political situation is in transition stage and still new constitution is line to draft. Regarding orthodox coffee, there will be no restriction from the government while opening this factory. We can register it easily. We can register this factory under company act. The registration fee for the firm is Rs 10000. In order to register this company under the name of “Orthodox coffee” we need to fulfill some of the legal formalities which are as follows: • An application form is submitted along with the Rs 5 stamp at the office of the registrar which is situated at Tripureshwor. Besides this citizenship certificate of the Partners and the company register stamp is provided to the office of the registrar. • Once the company is registered the next steps is to take PAN number that is Permanent account number from “In land revenue Department” which is situated 8

at Lazimpat. For this necessary documents are: Application form, Copy of the citizenship certificate of the Partners, Copy of the company/firm registration certificate, two passport size photos of the Partners, and Hand drawn sketch of the business location.

COMPETITIVE ANALYSIS It is essential for every business organization to identify its existing competitors their skill, strength as well as weakness. We have huge number of existing competitors but most of them do not possess high skill and future orientation. The future competitors can easily enter the business because of the profitability that can be generated and its industry structure which is very easy. Under the competitive analysis we can see the five competitive forces which are explained below Intensity of rivalry Although there are few number of Coffee manufacturing Company in our country, so there are not major competitor for our product. Therefore, our major competitor will be Nescafe coffee. And also other local products such as the Herbal tea, Organic tea are also playing substitute role for our product which may create tougher competition in future. The factory will be able to achieve the competitive advantage on the quality and the product itself. Threat of new entrants The new entrants can easily enter the business because of the potentiality of growth and values that can be generated and its industry structure which is very easy. Due to the fact that customers face low switching costs in such industry, the threat of new entrants is high. However because of cost disadvantages, capital requirements and low level of differentiation possible, this threat can be minimized. Threat of substitute products The threat of the substitute products is very high. Since there is high availability of raw material as well as production cost is low, small investor can also switch to our 9

business which may create problem for Orthodox Coffee. Again, when the economic situation stays bad, people want to spend less on average. In this last case, the threat of the substitutes can become higher. Bargaining power of customer The bargaining power of customer is high as there is substitute product of organic coffee that is organic tea or any other herbal product which is related to the good health of the customer so customer may easily switch towards those new product rather than coffee due to low cost. Therefore, customer has high power to bargain. Bargaining power of supplier As the raw material supplied for our product is only from Gulmi so the bargaining power of supplier is very high.

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CHAPTER III THE BUSINESS PLAN 3.1 MARKET PLAN Organic coffee in Nepal is sold in different weight categories, ranging from 25gram to1000gram. So our product will also range similar weight categories as people have different preference to various size products. But most of our product will weight 50250gram as they are most commonly in demand and sold. Product to be sold in international market will not be fully produced coffee, as they will be processed as per requirement. Our products are useful for both male and female including all age groups. Comparison of the product with its Competitors Before deciding to establish our plant we had surveyed about the Orthodox Coffee in the market, its rate of consumption and people’s attitude towards the natural products against the chemical ones. We found that as more people are being literate their way of thinking has changed. People are switching to organic products as it gives powerful antioxidants, a variety of vitamins our body needs, and plenty of nutritional value. People are fed up with consisted synthesized and unnatural product. Thus they prefer natural things over synthesized unnatural things being conscious about their health. From current market research, locally by us and from National Tea and Coffee Development Board, there is very high demand of organic coffee within the country and in international market. As we have many competitive producers, all of them are not effective in fulfilling demand and quality coffee. This provides us an upper hand opportunity to explore the unshared and unfulfilled market area, within and outside the country. We are also planning to develop a "Customer Choice Envelop Program" where customer can describe their choice of coffee they like to taste. This way we will meet peoples’ demand with quality and providing better customer satisfaction.

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Our organic coffee cost about NRs. 700-1200 per Kg. as per their quality. We are planning to begin with NRs. 1020 per kg in the beginning and then adjust as per requirement. Market Area Our market will be major cities of Nepal like Narayanghat, Katmandu, Bhaktapur, Lalitpur, Pokhara, Nepalgunj, Dharan and Dhangadi as major consumers of organic coffee. Departmental stores of these areas will be focused much. Main Customer Our main customers are the wholesalers, dealers and retailers who use our products for reselling. Individual households mainly focused on middle and upper class income group.

Total Demand In Nepal exact amount of coffee demanded is not yet exactly defined. It is estimated to be easily above 50 thousand (50000) kg per year. And as per the report of Society of Energy and Environment Development (SEED), coffee is the second highest selling product in the world after petroleum product. So, it is hard to say exact quantity. But what certainly can be said is supply is very less than the quantity demanded, especially of organic coffee. So, here, what matters is how much we will produce by our capacity. And estimation from our production plant per year is 8000 Kg. in the beginning and expansion continuously in coming years Market Share Since we have huge market and less capacity to produce, we are planning to distribute or sell what quantity we produce, with regard to our many distribution channels. And in the initial stage of production, operation at 100% cannot be assumed. There are bound to be initial operating problem as lack of experience, raw material shortage, distribution problem and sometimes low quality goods. So we can't assume total efficiency. We have predicted 72% of the project to be served for 5 year.

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As our capacity is to produce 8000 kg we will be contributing 16 % of total market share. As time passes and we will be expanding our project we will be covering more areas.

Sales Forecast: Since demand exceeds very high than we can produce, so our estimated production capacity is taken as total demand. And also assumed, complete supply of produced goods. i.e. 8000kg. However for practical purposes, only 72% of project market size will be considered for sales forecast, that is 8000 * 72/100 = 5728 kg. in a year. And as we keep on working our experience and efficiency will increase giving rise to 15% increase in distribution and sales of product every year. We estimate that the product will sell in the market. But we are expecting change in this ratio every year. Selling Price: The selling price is based on the "Comparative Cost Method". Since the price of coffee is not fixed and constant, we will study the market which we are willing to explore and decide in relativity with the competitor price. In the beginning our main aim is to capture market whether potential or existing others consumers. For this we will begin with normal price as our competitors and then adjust with time. Normal price will range from Rs. 1020 for retailer and Rs. 961 for wholesaler as per our goods. Promotional Measures: • In order to secure goodwill of the retailers 25 days credit will be extended to the retailers for reselling our products who will be buying regularly in bulk. • Free delivery for volume purchase. • Word of mouth advertisement. • Use of media, newspapers etc for advertisement. 13

• Online marketing and promotion through websites. • Use of posters and regular and prompt supply of products. • Discount in huge demand. 3.1.1 Marketing Strategy: The project's marketing strategy to achieve total sales of our product is based on the following strategies: 3.1.2 Product strategy: • It has superior quality. • It has a brand name "Refreshing and natural coffee for healthy living" is appealing. So we can attract more consumers. • Designing attractive packages for coffee. Bringing scheme like - buy 250gram, get 50gram free. Bring 5 empty packets of 250gram coffee, take 100gram free.

3.1.3 • •

Price strategy: Its wholesale price is lower than our existing competitors. The business will extend credit up to 25 days for regular retailer or whole sellers. Instant payment of cash to raw material producing and selling farmers.

3.1.4

Promotion Strategy: • • • • • • • Free delivery. Word of mouth advertisement. Prompt, courteous and efficient services. Use of signboards, free sample, free trail, press release, coupons. Sponsorship of locals show and festivals. Participate in trade fairs and exhibits. Volume discount.

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3.1.5

Distribution strategy:• • • •
Distribution in departmental and grocery stores.

Participating in food and many exhibitions. Distribution center in 6 major cities in the country. Contract with dealer, wholesaler and retailer. Good courteous relation with retailers and whole sellers.

Marketing expenses: “Orthodox Coffee” will have good sum of money to be invested in promotion and distribution of its product. It will rely mostly on its own distribution channels located in 6 cities and to retailers and whole sellers. Since we won’t have own distribution channel we will have negotiations and contract with existing distributers in respective cities. Meanwhile we will also promote our products through advertisements in electronic media, flex print, pamphlets, placing stalls in different places, word of mouth and hoarding boards. Hoarding boards will be kept at 4 places in Kathmandu valley and 5 places outside the valley. For this purpose we will be investing about 901,240 in first year, 946,302 in second year, 10,12,543 in third year, 10,83,421 in fourth year and 12,02,597 in fifth year for marketing and advertisements. And more with time to come.

3.2. PRODUCTION PLAN 3.2.1 Production process: The production process of making Natural and Refreshing Coffee is: • • • First collecting the red cherries from the farmer. These cherries are brought to the Kathmandu valley; we need 15 tones of cherries per year to fulfill our production requirement. Now these cherries are processed by two methods:- Dry processing (semi washed process) - Wet processing (full washed process)

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Since the demand of coffee processed by wet method is most popular and demanded, we will focus in this process of production. Sort out green and ripen cherries from red cherries, then take the good red cherries for drying. Now red cherries are processed in Pulper Machine to separate it from their covers. Coffee obtained after such process are fermented to matured fermentation point for about 24 to 48 hours to throw out mucilage(liquid) from red cherries. These fermented red cherries are now known as Parchments. Such parchments are washed with clean water 4 to 5 times and are then dried in sun rays for about 7 to 10 days, until the moisture level reaches 11% to 13%. Now these dried parchments are known as Green Beans. Such green beans are put in clean jute or cotton sacks in warehouse. The warehouse will be an open room with ease access of air inside. There will be wooden plank on the floor so as to keep it safe. Maximum storage period of green beans will be 1 year, after that it will be useless. For consumptions, green beans are roasted in Roster Machine in temperature around 200- 300 degree centigrade. Roasted beans are then processed in a Grinding Machine to obtain edible coffee powder. Such powder is then packed and labeled for sales in the market.

The figures of Machine are shown below:

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Pulper Machine

Roster Machine

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GrindingMachine 3.2.2 Fixed Capital Requirement: Qt. Rate Amount 11,25,000

S.N. Descriptions 1. 2. Land and Building (leasing) Machine and Equipments Pulper Machine Roaster Machine Grinding Machine 3. Branch office & equipments Total machine & equipment costs Total fixed capital investment

1 1 1

25,000 5,00,000 1,50,000

25,000 5,00000 1,50,000 5,00000 1,17,5000 23,00,000

3.2.3

Life of Fixed Capital:

The leasing contract is for 10 years and the lease payment is 112500 per year, the life of the machinery and equipment, it is expected to be of about 5 years, because of its 18

regular involvement in production and constant contact with heat, chemical and water. This makes the depreciation charge 5% per year for machine and equipments. The depreciation method used is straight line depreciation method. S.N. 1. Descriptions Machinery & equipments Total Depreciation Per Month Rate 20% Total 1175000 Depreciation(Rs.) 235000 261250 21770

3.2.4

Maintenance and Repair:

As the machine is simple in design and structure, it is easy to operate. So, minute problems will be solved by the machine operator himself, for complex machine failures; nearby engineering workshop will be available. As in Kathmandu there are many of those available. So we won't face any problem 3.2.5 Sources of Equipments:

All the machines we need will be imported from India as cheap and good machine is available there. All the cost including transportation charges are mentioned above already. 3.2.6 Planned Capacity:

The demand is much more in the local markets then what is being produced now, domestically, as we are planning to domestic market. So, our current production capacity is 5728 kg per annum. That is 33.34kg per day. At the beginning we operate at 72% of our capacity, so we will produce 23.34kg per day at working 20 days a month, so per month production will be 467kg. 3.2.7 Future Capacity:

Our production capacity will increase by 15% every year as our production efficiency will increase with experience. i.e. 72% for first five year and we will be increasing the production as the demand of the customer.

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Terms & Conditions of Purchase of Machinery & Equipments: All the machines and equipments will be bought in total cash, no agreement of later payment. Factory location and layout: The factory will be located in Thinthana VDC, Kathmandu. We are taking land and building in a lease for 10 years the factory will cover an area of 80sq. m. with lease value of Rs. 112500 per year for 10 year.

Raw Materials Requirements: Our only raw material for production is red cherries, which will be bought from the farmers. 1kg of red cherries will produce 0.4kg of organic coffee powder. In one day we produce 23.34 kg of coffee. So for one day production we need 58.35kg of red cherries.

Cost of Raw Materials: S.N. Descriptions Unit Qt. Rate (Rs.) 1. Red Cherries Kg 58.35 160 20 Days Amount (Rs.) 186720

Total

cost

of

raw

182670

materials per month Per year 2192040

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Raw Materials Availability: Red cherries are the only raw material we need. And it is easily available in Gulmi district (as it is well known for huge exporter of red cherries).In Gulmi red cherries are planted in various villages. So we do not have collection problems. Generally collection is done from Mangshir to Chaitra every year. Such collected cherries are immediately sent to the Kathmandu valley for processing. Number of Labors: All our partners will be involved in many departments like accounting, marketing, and managing. Then we will hire four people who will be responsible for production, one skilled machine operator having sound knowledge about machinery and equipment, one office assistance, one security guard and five office workers in our office branches within the country, all these will work full time. Cost of Labor

S.N. Descriptions A. Direct labor 1. Workers Per year B. Indirect labor 1. Machine Operator 2. Office Assistance 3. Security Guard 4. Office Worker Indirect month labor cost/

No.

Payment style.

Rate

Amount

4

Daily

150*20=3000

12000 144000

1 1 1 5

Monthly Monthly Monthly Monthly

4000 4000 3500 4000

4000 4000 3500 20000 31500 378000 522000

Per year cost Total labor cost per year.

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Labor Availability: Workers for these types of industrial jobs are easily available in Kathmandu. Since there is lack of employment opportunity, we can easily train and get the worker as per our requirements. Kathmandu being based on coffee plant agriculture and coffee industry, we will have easy access to workers throughout the year. Labor Motivation: Wages to direct labor will be paid daily, as paying Nrs.150 per day is high compared to what market is paying, so they would not want to lose this job. And others are paid monthly. They will be given produced organic coffee as gifts for their work sometimes, give extra benefits if they work well and provide extra sum of money during festivals. During break of 1 hour coffee will be provided to them. Factory Overhead Expenses:

S.N. 1 2 3 4 5 6 7 Indirect Labor

Descriptions

Amount 31500 2500 5500 2500 5000 21770 3000 71770

Electricity and Water Repair and Maintenance Coffee for workers Transport of Raw Materials Depreciation Warehouse cost Total Factory overhead per month expenses Total Factory overhead Per year

861240

expenses

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Production cost per unit:Production cost per kg of organic coffee can be calculated as:S.N. 1. 2. 3. Descriptions Raw materials Direct labor Factory overhead Total cost of production per month Total production Kg. per month Per Kg. cost of production Amount 182670 12000 71770 266440 467 570.5

Hence, production cost of per kg Orthodox Coffee is NRs. 570.5per Kg.

3.2.1.1 Pre-Operating Activities:We have listed down following activities to be undertaken before we can operate business: Registering the business Preparing the business Plan Applying for loan and approval Contracting equipment suppliers Hiring and training labors Installing the equipments Purchasing raw materials Trial production 2 days 4 weeks 8 weeks 2 weeks 2 week 3 days 5 days 2 weeks

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3.2.1.2

Pre-Operating Expenses:-

Training the workers will be necessary since there involves few procedure, but it will not be much complex. Our production manager will be trained, so she will train newly recruited labor. Hence cost will be of providing them breakfast and food while training for few days. Some cost will incur in registering the business, in doing sample test of the final product while determining the level of fermentation, roasting and grinding. Others cost such as transportation will also incur. And then buying copy and pen at the beginning will also cost more. All other operating cost including above mentions are:S.N. Descriptions 1. 2. 3. 4. 5. 6. 7. Registration cost Sample production Survey Costs Training Costs Transportation Cost Electricity Cost Stationery Cost Total Pre-Operating Expenses Amount 1000 7000 5000 1500 3000 1000 1500 20000

Office Equipment Since we are opening our branch stores in five different regions of the country, we will be expending some amount in office equipment. We will buy few chairs, tables, calculators, carpets, sofa, information board and few more. All these will cost us about NRs. 500000. The life of these equipments is estimated to be of 10 years. So,

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monthly depreciations of these equipments will be NRs. 4167 or NRs. 50000 annually.

3.2.1.3 Administrative Expenses:We want fluency in our cost, so required cost will be expend. Our monthly administrative cost consists of the following and the amount is: S.N. 1. 2. 3. 4. 5. 6. Treasurers Salary of security guard Salary of office secretary Depreciation of office equipment Supplies and communication Electricity Representatives Total administrative expenses Per year NO. 1 1 5 4 Amount 3500 4000 21770 15000 5000 5000 54270 651240

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3.3 3.3.1

FINANCIAL PLAN Capital Requirement (PROJECT COST)

3.3.1.1 Working Capital Requirement:S.N. 1 2 3 4 5 Particulars One month raw materials Work in progress for one day Finished products Credit sales 80% month Cash for one month expense (excluding depn.) Total working capital Amount 186720 133212 112149 112149 85770 630000

3.3.1.2 Total Capital Requirement:

S.N. 1. 2. 3.

Particulars Fixed capital Pre-operating expenses Working capital Total capital

Amount 2350000 20000 630000 3000000

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3.3.1.3 Projected Cost Unit selling price can be determined as:

Particulars Raw materials Direct labor Overhead expenses Total monthly factory production cost Marketing expenses Administrative expenses Total monthly cost of production Total production volume per month Unit cost of production 25 % profit markup per kg. Factory selling price Add 10 % profit markup Retailer’s selling price

Amount 182670 12000 71770 266440 20834 54270 359044 467 kg. 769 per kg 192 961 96 1022

Note: - As we are concentrating on local market only so we have calculate all for the local market. We have not planned to sell semi- finished product or raw material. Only refined final product will be sold through the factory.

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Projected Sales revenue

Years Year 1 Year 2 Year 3 Year 4 Year 5

Sales Revenue Rs. 5700520/Rs. 5985546/Rs. 6404534/Rs. 6852852/Rs. 7606665/-

Assumption: Here it is assumed that sales revenue will increase by 5% for 2 years and 7% for 3 and 4 years and 11% for year 5 due to inflation and other factors.

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3.3.2

Profit & Loss Statement:

Particulars Sales revenue Sales to wholesaler ( 45% of total sales) 2582*961=

1 year 24,81,302

2 year 26,05,367

3 year 27,87,743

4 year 29,82,885

5 year 3311002

Sales to retailers(55% of 32,19,400 total sales) 3150*1022= TOTAL REVENUE Less: Raw materials Direct labor Indirect factory overhead Total operating cost Gross profit Less: Marketing expenses & (901240) 2192040 144000 861240 (3197280) 25,03,240 SALES 57,00,520

33,80,370

36,16,996

38,70,186

4295906

59,85,737

64,04,739

68,53,071

76,06,908

23,01,642 1,51,200 9,04,302 (3357144) 26,78,467

24,62,757 1,61,784 9,67,603 (3592144) 28,12,595

26,35,150 1,73,109 10,35,335 (3843594) 30,09,477

2925017 1,92,151 11,49,222 (4266390) 3340518

(946302)

(1012543)

(1083421)

(1202597)

administrative expenses Earnings before tax Less: Tax (35% of EBT) Net income 1602000 (560700) 1041300 1732165 (606258) 1125907 1800052 (630018) 1170034 1926056 (674119) 1251937 2137921 (748272) 1389649

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3.3.3

Cash Flow Statement:

Cash Flow Statement Particulars Receipt Beginning Balance Equity Sales Revenue Total Receipt 0 3000000 680000/0
59,85,737

Year 0

Year 1

Year 2

Year 3

Year 4

Year 5

58474/0

250527/0
64,04,739

390237/0
68,53,071

496966/0
76,06,908

0 57,00,520 3000000/6380520

6044211/- 6655266/- 7243308/- 8103875/-

Disbursement Fixed assets Pre- operating cash flow Cost of goods sold Operating expenses Dividend paid Tax paid Total Disbursement Surplus/Deficit (AB) 680000/58474/250527/390237/496966/593104/20000 0 2192040 0 3197280 0 0 0 31250/0 23,01,642 3357144 0 134898 0 0 24,62,757 3592144 0 210128 0 26,35,150 3843594 0 267597 2925017 4266390 0 319364 0 2300000/0 0 0 0 0

2320000/- 5422046/- 57,96,684/- 6265029/- 6746341/- 7510771/-

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3.3.4

Balance Sheet: Preoperatin g 1st year 2 year 3 year 4 year 5year

Particulars

Assets Cash 680000/Inventories Account receivable Total assets current 680000 58474/2192040 1369260 2250514 250527/ 23,01,64 2 1113738 2552169 390237/24,62,757 857040 97596419 496966/26,35,150 659821 20181517 593104/2925017 411528 24502542

Total gross fixed 2300000 assets Less: accumulated depreciation Net fixed assets Pre-operating expenses Total assets Owners equity Retained Earnings Total liabilities 3000000 and owners equity 2300000 20000 3000000 3000000 460000 460000 460000 460000 460000

460000 20000 4041300 3000000 1041300 4041300

460000 0 4125907 3000000 1125907 4125907

460000 0 4170034 3000000 1170034 4170034

460000 0 4251937 3000000 1251937 4251937

460000 0 4389649 3000000 1389649 4389649

31

Appendices

Format of Application Form for Company Registration cg';"rL–! -bkmf $ sf] pkbkmf -!_ ;Fu ;DalGwt_ sDkgL ;+:yfkgf ug{sf] nflu lbg] lgj]bgsf] 9fFrf >Ldfg\ /lhi6«f/Ho" , sDkgL /lhi6«f/sf] sfof{no, ======================. ljifo M sDkgL ;+:yfkgf u/L kfpFm . dxf]bo, xfdLnfO{ ================================================gfdsf] k|fOe]6÷klAns lnld6]8÷d'gfkmf ljt/0f gug]{ sDkgL ;+:yfkgf ug]{ OR5f ePsf] x'Fbf sDkgL P]g, @)^# sf] bkmf $ sf] pkbkmf -!_ adf]lhd sDkgL ;+:yfkgf ug{ tkl;n adf]lhdsf sfuhftx? ;+nUg /fvL of] lgj]bg k]z u/]sf 5f}+ . pQm sDkgL xfd|f] gfddf btf{ u/L kfpFm . tkl;n != @= #= $= %= ^= k|aGwkq tyf lgodfjnL k|To]ssf] b'O{ ÷b'O{ k|lt, ;+:yfksx? g]kfnL gful/s ePdf ;+:yfksx?sf] gful/stfsf] k|df0fkqsf] k|ltlnlk, klAns lnld6]8 sDkgLsf] xsdf ;+:yfkgf cl3 ;+:yfksx?aLr s'g} ;Demf}tf ePsf] eP ;f]sf] k|ltlnlk, k|fOe]6 lnld6]8 sDkgLsf] xsdf ;+:yfksx?jLr s'g} ;j{;Ddt ;Demf}tf ePsf] eP ;f]sf] k|ltlnlk, sDkgL ;+:yfkgf ug]{af/] ;DalGwt lgsfosf] k"j{ :jLs[lt jf Ohfhtkq -s'g} lgsfosf] k"j{ :jLs[lt jf Ohfhtkq rflxg] ePdf dfq_ ;+:yfks ;+ul7t ;+:yf eP,– -s_ ;+:yf btf{ k|df0fkq, -v_ sDkgL ;+:yfkgf af/] ;~rfns ;ldltsf] lg0f{o, -u_ ;+:yfkgf jf btf{sf] k|df0fkq tyf ;+:yfkgf ;DaGwL k|d'v lnvtx? , -3_ ;+:yfkssf] ?kdf ;+ul7t ;+:yfsf] k|ltlglwTj ug]{ JolQmsf] lgo'lQm ;DaGwL lnvt . ljb]zL nufgL x'g] eP,– -s_ ljb]zL nufgLaf/] ;DalGwt lgsfosf] cg'dlt kq, -v_ ;+:yfks ljb]zL JolQm eP lgh s'g d'n'ssf] gful/s xf] ;f] v'Ng] k|df0f jf /fxbfgLsf] k|ltlnlk, -u_ ;+:yfks ljb]zL ;+ul7t ;+:yf eP ;+:yfkgfsf] k|df0fkqsf] k|ltlnlk tyf ;+:yfkgf ;DaGwL k|d'v lnvtx? -h:t} – k|aGwkq, lgodfjnL jf ljwfg _ d . xfdLn] ;/sf/L jf ;fj{hlgs ;+:yfgx?nfO{ a'emfpg' kg{] afFsL aSof}tf 5}g pko'{Qm Joxf]/f 7Ls ;fFrf] 5, em'6[f 7x/] sfg"g adf]lhd ;x'Fnf a'emfpFnf . ldlt M b:tvt gfd,y/ M :yfoL 7]ufgf M
32

&=

*= (=

lgj]bsx?

xfnsf] 7]ufgf M 6]lnkmf]gM df]jfO{n M ˆofS; g+= M kf]i6aS; gDa/ M Od]n M -k|To]s ;+:yfkssf] pko'{Qm ljj/0f pNn]v ug]{ _

Format of Articles of Association
cg';"rL– !) -bkmf !* sf] pkbkmf -^_ ;Fu ;DalGwt_ Psn jfx]ssf cGo k|fOe]6 lnld6]8 sDkgLsf] k|aGwkqsf] 9fFrf sDkgL P]g, @)^# cGtu{t ;+:yflkt ===========-sDkgLsf] gfd k"/f gfd n]Vg]_ k|fOe]6 lnld6]8 sDkgLsf] k|jGwkq != @= #= $= sDkgLsf] gfdM o; sDkgLsf] gfd ============================ x'g]5 . sDkgLsf] /lhi68{ sfof{no /xg] 7]ufgf M o; sDkgLsf] /lhi68{ sfof{no =========== lhNnf========= gu/kflnsf÷uf=lj=;=df /xg] 5 . sDkgLn] ug]{ Joj;fo jf sf/f]jf/sf] k|s[lt M sDkgLn] ug]{ Joj;fo jf sf/f]jf/ pTkfbgd"ns, Jofkf/d"ns, ;]jfd"ns jf cGo s'g k|s[ltsf] xf] ;f] v'nfpg] . sDkgLsf] p2]ZoM -!_ o; sDkgLsf] p2]Zo b]xfo adf]lhd x'g]5 M– -s_ -v_ -u_ -3_ -@_ sDkgLn] pkbkmf -!_ adf]lhdsf] p2]Zo sfof{Gjog ug{ k|rlnt sfg"g adf]lhd ;DalGwt lgsfoaf6 cg'dlt jf Ohfht k|fKt ug'{ kg]{ ePdf ;f] k|fKt ePkl5 dfq sfof{Gjog ul/g]5 . -#_ pkbkmf -!_ df plNnlvt p2]Zosf ;DaGwdf cg'dlt jf Ohfht k|fKt u/]sf] kGw| lbgleq To:tf] cg'dlt jf Ohfhtkqsf] k|ltlnlk sfof{nodf k]z ul/g]5 . sDkgLsf] p2]Zo k|fKt ug{ ul/g] sfdx?Mo; sDkgLn] bkmf $ adf]lhdsf p2]Zo k|fKt ug{ b]xfosf sfdx? ug{ ;Sg]5 M– -s_ sDkgLnfO{ cfjZos kg]{ hUuf, ejg, ;jf/L ;fwg / cfjZos pks/0f vl/b ug]{ jf ef8fdf lnO{ k|of]u ug]{, -v_ sDkgLnfO{ cfjZos kg]{ sd{rf/L lgo'Qm ug]{ tyf ltgsf] ;]jfsf zt{x? lgwf{/0f ug]{, -u_ sDkgLsf] gfddf a}+s tyf ljQLo ;+:yfdf vftf vf]Ng] / ;~rfng ug]{,

%=

33

-3_ sDkgLnfO{ cfjZos kg]{ /sd a}++s jf s'g} ljQLo ;+:yfaf6 sDkgLn] lwtf] /fvL jf g/fvL shf{ lng] -ª_ sDkgLsf] gfdaf6 z]o/ tyf l8a]Gr/ vl/b ug{] tyf To;nfO{ laqmL ug{] . -cGo cfjZos s'/fx? eP v'nfpg] _ ^= sDkgLsf] k"FhLsf] ;+/rgf M sDkgLsf] k"FhLsf] ;+/rgf b]xfo adf]lhd x'g]5 M– -s_ sDkgLsf] clws[t k"FhL ?= ===============================x'g]5 . ;f] k"FhLnfO{ k|ltz]o/ ?= ==== b/sf ===========yfg ;fwf/0f z]o/ / ===========yfg cu|flwsf/ z]o/ -olb cu|flwsf/ z]o/ hf/L ul/g] eP_ df ljefhg ul/Psf] 5 . -v_ sDkgLsf] tTsfn hf/L ug]{ k"FhL ?= =================================================x'g]5 . ;f] k"FhLnfO{ k|ltz]o/ ?= ==== b/sf ===========yfg ;fwf/0f z]o/ / ===========yfg cu|flwsf/ z]o/ -olb cu|flwsf/ z]o/ hf/L ul/g] eP_ df ljefhg ul/Psf] 5 . sDkgLsf ;+:yfksx?n] tTsfn r'Qmf ====================== x'g]5 . ug{ sa'n u/]sf] k"FhL ?=

-u_

34

&=

sDkgLsf] z]o/sf] lsl;dM -!_sDkgLn] ;fwf/0f z]o/ dfq hf/L ug]{ xf] jf ;fwf/0f / cu|flwsf/ b'j} k|sf/sf z]o/ hf/L ug]{ xf] ;f] s'/f v'nfpg] . -@_ cu|flwsf/ z]o/ hf/L ug]{ eP lgDg s'/f v'nfpg] M– -s_ cu|flwsf/ z]o/ ;+Vof ==== / k|lt z]o/sf] d"No ?= ====, -v_ cu|flwsf/ z]o/wgLsf] xs clwsf/ ;DaGwL Joj:yf , -u_ cu|flwsf/ z]o/ ;fwf/0f z]o/df kl/0ft x'g] jf gx'g] xf] ;f] s'/f . -#_ cGo s'g} k|sf/sf] z]o/ hf/L x'g] eP ;f] s'/fsf] ljj/0f v'nfpg] .

*=

z]o/ vl/b jf x:tfGt/0f ug{ s'g} aGb]h /x]sf] eP ;f] s'/f M -s_ -v_ -u_ -cfjZostfg';f/ qmd ;+Vof ldnfO{ v'nfpg]_ z]o/ jfktsf] /sdsf] e'QmfgL M -!_ sDkgLn] cfˆgf] cfjZostfg';f/ ;~rfns ;ldltsf] a}7saf6 lg0f{o u/L z]o/ jfktsf] /sd cf+lzs jf k"0f{ ?kn] e'QmfgL dfu ug{ ;Sg]5 . -@_ z]o/ jfkt sDkgLn] dfu u/]sf /sdx? lgwf{l/t ;dodf z]o/wgLn] a'emfpg'

(=

kg]{5 . -#_ z]o/ jfktsf] /sd dfu ug]{, dfu u/]sf] /sd lgwf{l/t ;dofjlwleq a'emfpg], e'QmfgLsf] Dofb yk dfu ug]{ tyf sDkgLn] Dofb lbg] h:tf s'/fx?sf] Joj:yf lgodfjnLdf pNn]v eP adf]lhd x'g]5 . !)= z]o/wgLsf] clwstd ;+Vof M z]o/wgLx?sf] clwstd ;+Vof krf; hgf eGbf a9L gx'g] u/L v'nfpg] t/ sd{rf/Lx?nfO{ z]o/ ljqmL ug]{ of]hgf cGtu{t sDkgLsf z]o/ vl/b u/]sf sd{rf/L jf To:tf] of]hgf cGtu{t z]o/ vl/b u/L ;s]sf t/ tTsfn sDkgLsf ;]jfdf g/x]sf sd{rf/LnfO{ z]o/wgLsf] clwstd ;+Vofsf] lgwf{/0f ug]{ k|of]hgsf] nflu u0fgf ul/g] 5}g . bfloTj ;Lldt x'g] M o; sDkgLsf] sf/f]jf/sf] ;DaGwdf z]o/wgLsf] bfloTj lghn] vl/b u/]sf] jf vl/b ug{ sa'n u/]sf] z]o/sf] c+lst d"No;Dd dfq ;Lldt /xg]5 . t/ s'g} z]o/wgL jf ;~rfnsn] ;f] x}l;otdf t];|f] kIf;Fu u/]sf] JolQmut hdfgt ;DaGwL ;Demf}tf adf]lhdsf]] bfloTjsf] xsdf of] Joj:yf nfu" x'g] 5}g . !@= cGo cfjZos s'/fx? M -!_ sDkgLsf] ;+:yfkgf ubf{ nfu]sf] vr{ sDkgLn] g} Joxf]g'{ kg]{ jf gkg]{ xf] ;f] s'/f v'nfpg], -@_ ;+:yfks jf cGo s'g} Joltmn] gub afx]s s'g} lsl;daf6 z]o/ vl/b ug]{ jf z]o/df xs kfpg] jf gkfpg] xf] ;f] s'/f v'nfpg], -#_ sDkgLn] sf/f]jf/ z'? ubf{sf] avtdf ;+:yfks jf cGo s'g} JolQmaf6 s'g} lsl;d;Fu s'g} ;DklQ k|fKt ug]{ eP ;f] s'/f v'nfpg], -$_ ;+:yfks jf cGo s'g} JolQmn] sDkgLaf6 s'g} ljz]if ;x'lnot jf clwsf/ kfpg] eP ;f] s'/f v'nfpg], -%_ sDkgLsf] z]o/ ljqmL jf x:tfGt/0fdf s'g} aGb]h /x]sf] eP ;f] s'/f v'nfpg] . !#= sDkgLsf] k|s[lt cg';f/ s'g} yk Joj:yf ug]{ eP ;f] s'/f v'nfpg] .
35

!!=

!$=

k|jGwkqdf ;+zf]wg ePdf nfu" x'g] cj:yf M o; k|aGwkqdf s'g} ;+zf]wg ug'{ kg]{ ePdf ;fwf/0f ;efaf6 ljz]if k|:tfj kfl/t u/L -;fwf/0f ;ef ug]{ sDkgL eP _ jf ;j{;Ddt ;Demf}tfdf pNn]v eP adf]lhd lg0f{o u/L -;fwf/0f ;ef gug]{ sDkgL eP_ ;f] k|:tfj jf lg0f{o sfof{nodf clen]v ePkl5 dfq k|aGwkq ;+zf]wg ePsf] dflgg]5 . k|jGwkq aflemPsf] xb;Dd cdfGo x'g] M o; k|aGwkqdf n]lvPsf] s'/f sDkgL P]g,@)^# jf cGo k|rlnt sfg"g;Fu aflemPdf aflemPsf] xb;Dd :jtM ab/ x'g]5 . ;+:yfksx?n] tTsfn lng sa'n u/]sf] z]o/ ;+Vof / pb\3f]if0f M xfdL==================== k|f=ln= sf ;+:yfksx?n] of] sDkgL ;+:yfkgf u/L k|rlnt sfg"g adf]lhd ;~rfng ug{ d~h'/ u/]sf 5f}+ . of] k|aGwkqdf pNn]lvt xfd|f] gfd, 7]ufgf, x:tfIf/, xfdLn] lng sa'n u/]sf] z]o/ / ;fIfL ;DaGwL Joxf]/f 7Ls ;fFrf] xf] . s'g} sf/0fn] em'6[f 7xl/g uPdf sDkgL btf{ kZrft\ l;h{gf x'g] bfloTj Joxf]g{ xfdL tof/ 5f} . of] k|aGwkqdf n]lvPsf s'/f ;fFrf] xf], em'6[f 7x/] sfg"g adf]lhd ;xg a'emfpg d~h'/ 5f} egL ;lx5fk u/]sf 5f}+ .
;+:yfkssf] gfd, 7]ufgf / ;lx5fk afa'÷kltsf] gfd gful/stf k|df0fkq g+= / gful/stf k|fKt u/]sf] lhNnf÷ljb] zL eP /fxbfgL g+= lng sj'n u/]sf] z]o/ ;+Vof ;fIfLsf] gfd, y/, 7]ufgf / ;lx5fk ;fIfLsf] gful/stfs f] k|df0fkq g+= / lhNnf

!%=

!^=

b= gfd M 7]ufgf ======== lhNnf ======== gu/kflnsf ÷uf=lj=;=,j8f g+= === Jns g+= ====== kmf]g g+= M ˆofS; M O–d]n M kf]=j=g+= M bf= af= -cfjZostfg';f/ yk ub}{ hfg]_

b= gfd M 7]ufgf==== ======== ======== ======== lhNnf==== ======== ======== ======== ==== gu/kflnsf÷ uf=lj=;= j8f g+= ======== Jns g+======= ==== bf= af=

36

Olt ;+jt\ @)======== ;fn ============= dlxgf ============ ut] /f]h ================= z'ed\———————

Format of Articles of Memorandum
cg';"rL– !$ -bkmf @) sf] pkbkmf -$_ ;Fu ;DalGwt_ k|fOe]6 lnld6]8 sDkgLsf] lgodfjnLsf] 9fFrf sDkgL P]g, @)^# cGtu{t ;+:yflkt ========================-sDkgLsf] k"/f gfd n]Vg]_ k|fOe]6 lnld6]8 sDkgLsf] lgodfjnL kl/R5]b – ! k|f/lDes != sDkgLsf] gfd M o; gfd===============================================x'g]5 . @= sDkgLsf]

sDkgLsf] /lhi68{ sfof{no M o; sDkgLsf] /lhi68{ sfof{no=========lhNnf===================gu/kflnsf÷ ufpF ljsf; ;ldltdf /xg]5 . kl/efiff M ljifo jf k|;+Ën] csf]{ cy{ gnfu]df o; lgodfjnLdf,–
37

#=

-s_ æP]gÆ eGgfn] sDkgL P]g,@)^# ;Demg' k5{ . -v_ æsfof{noÆ eGgfn] sDkgL /lhi6«f/sf] sfo{fno ;Demg' k5{ . -u_ æsDkgLÆ eGgfn] ======================== k|f=ln= ;Demg' k5{ . -3_ ækbflwsf/L Æ eGgfn] sDkgLsf] ;~rfns, sfo{sf/L k|d'v, k|aGws, sDkgL ;lrj, lnSjL8]6/ jf ljefuLo lhDd]jf/L lng] s'g} sd{rf/L ;d]t ;Demg' k5{ . -ª_ æ;efÆ eGgfn] sDkgLsf] ;fwf/0f ;ef ;Demg' k5{ . -cfjZostfg';f/ qmd ;+Vof a9fO{ kl/efiff ug'{ kg]{ zAbx?sf] kl/efiff ug]{_ $= sDkgLsf] p2]Zo M sDkgLsf] p2]Zo k|aGwkqsf] bkmf $ df pNn]v eP adf]lhd x'g]5 .

kl/R5]b–@ z]o/ k"FhL tyf C0f %= z]o/sf] c+lst d"No M o; sDkgLsf] z]o/sf] c+lst d"No ?= ============= x'g]5 . ^= z]o/df lnog /xg] s'/f M z]o/wgLx?n] sDkgLnfO{ ltg{ afFsL /x]sf] z]o/ jfktsf] /sd jf sDkgLnfO{ sfg"g adf]lhd a'emfpg' kg]{ afFsL /sd jfkt lghx?sf gfddf btf{ ePsf] z]o/ / ;f] afkt afFl8g] nfef+zdf sDkgLsf] lnog jf bfjL /xg]5 . ljleGg ju{sf z]o/x? hf/L ug]{ eP To:tf z]o/sf] ju{, To;df lglxt z]o/wgLsf] xs, clwsf/ tyf aGb]hx? M -!_ -@_ -cfjZostfg';f/ s|d ;+Vof a9fO{ v'nfpg] _ lgod & adf]lhd hf/L ePsf] z]o/ vl/b ug]{ z]o/wgLsf] clwsf/df x]/km]/ ubf{ ;DalGwt ju{sf z]o/wgLx?sf] :jLs[lt rflxg] jf grflxg] xf] ;f] s'/f v'nfpg] . cu|flwsf/ z]o/ ;DaGwL Joj:yf Mcu|flwsf/ z]o/ hf/L ug]{ eP ;f] ;DaGwdf b]xfosf s'/f v'nfpg] M– -s_ ;fwf/0f z]o/ eGbf cufl8 nfef+z k|fKt ug]{ s'/f, -v_ cu|flwsf/ z]o/wgLn] slt k|ltzt nfef+z k|fKt ug]{ xf] ;f] s'/f, -u_ k|To]s jif{ d'gfkmf hf]l8b} hfg] -So"d'n]l6e_ xf] jf d'gfkmf ePsf] jif{ dfq d'gfkmf -gg\ So'd'n]l6e_ ljt/0f x'g] xf] ;f] s''/f, -3_ sDkgL vf/]h ePsf] cj:yfdf z]o/sf] /sd lkmtf{ ubf{ cu|flwsf/ lbg] jf glbg] xf] ;f] s'/f, -ª_ dtflwsf/ x'g] jf gx'g] / dtflwsf/ x'g] eP cu|flwsf/ z]o/sf] ljifodf dfq jf cGo ljifodf klg x'g] xf] ;f] s'/f, -r_ v08 -ª_ adf]lhd cGo s'/fdf klg dtflwsf/ x'g] eP s'g cg'kftdf dtflwsf/ x'g] xf] ;f] s'/f, -5_ ;fwf/0f z]o/df kl/jt{g x'g ;Sg] jf g;Sg] xf] ;f] s''/f, -h_ cu|flwsf/ z]o/ /sd lglZrt cjlwkl5 lkmtf{ ug{ ;lsg] -l/l8d]jn_ jf lkmtf{ ug{ g;lsg] -Ol/l8d]jn_ s] x'g] xf] ;f] s'/f,
38

&=

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-em_ cu|flwsf/ z]o/ lkmtf{ ubf{ lk|ldod ;lxt jf lk|ldod lagf lkmtf{ x'g] xf] ;f] s'/f, -`_ cGo cfjZos s'g} s'/f eP ;f] s'/f v'nfpg] . !)= ;+:yfksn] lng' kg]{ z]o/ M sDkgLsf] ;+:yfks x'g ===== lsQf z]o/ lnPsf] x'g' kg]{5 . !!= z]o/ jfktsf] /sdsf] e'QmfgLsf] dfu tyf z]o/ hkmt ;DaGwL Joj:yf M sDkgLn] cfjZostfg';f/ z]o/ jfktsf] /sdsf] e'QmfgL dfu ug]{5 . z]o/ jfktsf] /sdsf] e'QmfgL tyf z]o/ hkmt ;DaGwL cGo s'/f P]g adf]lhd x'g]5 . z]o/ ljqmL jf lwtf]aGws ;DaGwL Joj:yf M -!_ sDkgLsf] s'g} z]o/wgLn] ;~rfns ;ldltsf] k"j{ :jLs[lt glnO{ cfˆgf] gfddf /x]sf] z]o/ sDkgLsf] z]o/wgL jfx]s cGo JolQmnfO{ las|L jf x:tfGt/0f ug{ jf lwtf]aGws /fVg ;Sg] 5}g . -@_ cfˆgf] gfddf /x]sf] z]o/ ljs|L ug{ jf lwtf]aGws /fVg rfxg] z]o/wgLn] ;~rfns ;ldltdf lnlvt ?kdf hfgsf/L u/fpg' kg]{5 . To;/L hfgsf/L u/fpFbf z]o/ ljs|L ug{ nfu]sf] eP cfkm"n] ljs|L ug{ rfx]sf] z]o/sf] d"No / lwtf]aGws /fVg rfx]sf] eP lwtf]aGws lng] JolQmsf] gfd, 7]ufgf, lwtf]jfkt lnPsf] C0f, lwtf] km's'jf x'g] k|:tfljt ldlt ;d]t v'nfpg' kg]{5 . -#_ s'g} z]o/wgLn] pklgod -@_ adf]lhd z]o/ ljs|L ug{sf] lgldQ hfgsf/L u/fPdf ;~rfns ;ldltn] ;f] hfgsf/L kfPsf] ;ft lbgleq cGo z]o/wgLnfO{ lnlvt ?kdf hfgsf/L lbg' kg]{5 . -$_ s'g} z]o/wgLn] o;/L las|L x'g nfu]sf] z]o/ v/Lb ug{ rfx]df pklgod -#_ adf]lhd hfgsf/L kfPsf] k}tL; lbgleq ;f] s'/fsf] hfgsf/L ;~rfns ;ldltnfO{ lbg'kg]{5 . -%_ z]o/ v/Lb ug{ rfxg] pklgod -$_ adf]lhd hfgsf/L lbg] z]o/wgLn] To;/L hfgsf/L lbPsf] tLg dlxgfleq To:tf] z]o/ v/Lb ug'{ kg]{5 . Ps eGbf a9L z]o/wgLn] pklgod -$_ adf]lhd hfgsf/L lbPsf]df ;a}eGbf klxn] hfgsf/L lbg] z]o/wgLn] z]o/ v/Lb ug{ kfpg]5 . -^_ pklgod -$_ adf]lhd k}+tL; lbgleq s'g} klg z]o/wgLn] z]o/ v/Lb ug{ rfx]sf] hfgsf/L ;~rfns ;ldltnfO{ glbPdf ;~rfns ;ldltn] pklgod -@_ adf]lhd hfgsf/L lbg] z]o/wgLnfO{ ;f] sDkgLsf z]o/wgL jfx]s cGo JolQmnfO{ z]o/ ljs|L ug{ :jLs[lt lbg]5 / To:tf] :jLs[lt Ps jif{;Dd sfod /xg]5 . t/ o; pklgod adf]lhd cGo JolQmnfO{ z]o/ ljs|L ubf{ pklgod -@_ df plNnlvt d"No eGbf sd d"Nodf z]o/ ljs|L ug{ kfpg] 5}g . -&_ s'g} z]o/wgLn] cfˆgf] z]o/ sDkgLsf z]o/wgL jfx]s cGo JolQmnfO{ lwtf]aGws /fVg pklgod -@_ adf]lhd hfgsf/L u/fPdf ;~rfns ;ldltn] hfgsf/L kfPsf] kGw| lbgleq lwtf]aGws /fVg :jLs[lt lbg] jf glbg] ;DaGwdf lg0f{o u/L ;f]sf] hfgsf/L z]o/wgLnfO{ lbg'kg]{5 . :jLs[lt glbg] eP ;f]sf] sf/0f ;d]t v'nfpg'kg]{5 . -*_ o; lgoddf h'g;'s} s'/f n]lvPsf] eP tfklg z]o/ ljs|L jf x:tfGt/0f jf lwtf] aGws /fVg] ;DaGwdf ldlt ================= df ePsf] ;j{;Ddt ;Demf}tfdf n]lvPsf] s'/fsf] xsdf ;f]xL adf]lhd x'g]5 -;j{;Ddt ;Demf}tf ePsf] sDkgLn] dfq pNn]v ug]{_ . -(_ z]o/ ljs|L jf lwtf]aGws / bflvn vf/]h ;DaGwL cGo Joj:yf P]g adf]lhd x'g]5 . z]o/sf] k|df0f kq M sDkgLn] hf/L ug]{ z]o/sf] k|df0fkqdf s'g–s'g kbflwsf/Ln] b:tvt u/L hf/L ug]{ xf] ;f] s'/f v'nfpg]] .

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z]o/ k"FhL x]/km]/ ug]{ s'/f M ;fwf/0f ;ef ug]{ sDkgL eP ;fwf/0f ;efaf6 k|:tfj kfl/t u/L ;fwf/0f ;efsf] lg0f{oaf6 P]g adf]lhd sDkgLsf] z]o/ k"FhL x]/km]/ ug{ ;lsg]5 . ;fwf/0f ;ef gug]{ sDkgL eP s;/L z]o/kF"hL x]/km]/ ul/g] xf] ;f] s'/f v'nfpg] . C0f jf l8a]~r/ ;DaGwL Joj:yf M -!_ sDkgLn] C0f jf l8j]~r/ p7fpg] eP ;f] s'/f v'nfpg], -@_ sDkgLn] hf/L u/]sf] l8j]~r/ z]o/df kl/0ft x'g ;Sg] jf g;Sg] xf] ;f] s'/f v'nfpg], -#_ pklgod -@_ adf]lhd l8j]~r/ z]o/df kl/0ft ug'{ kbf{ To; ;DaGwL s'g} zt{ ePdf ;f] s'/f v'nfpg], -$_ sDkgLsf] l8j]~r/ cGo rn ;Dklt ;/x lwtf] aGws /fVg ;lsg]5 , -%_ l8a]~r/ x:tfGt/0f / bflvn vf/]hsf] ;DaGwdf s'g} zt{ aGb]h eP ;f] s'/f v'nfpg], -^_ C0f jf l8j]~r/ ;DaGwL cGo s'/f P]gdf Joj:yf eP adf]lhd x'g]5 . z]o/wgL tyf l8a]~r/jfnfsf] btf{ lstfjsf] lg/LIf0f M z]o/wgL jf l8j]~r/jfnfn] sDkgLsf] z]o/ jf l8j]~r/ btf{ lstfa lg/LIf0f ug{ rfx]df sDkgLn] lg/LIf0f ug{ lbg' kg]{5 . t/ sDkgLn] cfˆgf] ;"rgf kf6Ldf======lbg cufj} ;"rgf 6fF; u/L Ps jif{df k}tfnL; lbgdf gj9fO{ Ps k6sdf a9Ldf tL; lbg;Dd btf{ lstfjsf] lg/LIf0f aGb ug{ ;Sg]5 . kl/R5]b # ;fwf/0f ;ef

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;fwf/0f ;ef ;DaGwL Joj:yf M -!_ ;fwf/0f ;ef ug]{ jf gug]{ xf] ;f] s'/f pNn]v ug]{ . -@_ pklgod -!_ adf]lhd ;fwf/0f ;ef gug]{ eP ;fwf/0f ;efn] ug'{ kg]{ sfd sf/jfxL tyf lg0f{o s;n] ug]{ xf] ;f] s'/f v'nfpg] . -#_ ;fwf/0f ;ef ug]{ eP ;fwf/0f ;ef ;DaGwL o; lgodfjnLsf] ;j} Joj:yf nfu" x'g]5 ;fwf/0f ;ef gug]{ sDkgLsf ;DaGwdf lgod !* b]lv @& ;Ddsf] Joj:yf nfu" x'g]5}g . sDkgLsf] ;fwf/0f ;ef ;DaGwL Joj:yf M -!_ o; sDkgLsf] ;fwf/0f ;ef b]xfo adf]lhd x'g]5g\ M– -s_ jflif{s ;fwf/0f ;ef -v_ ljz]if ;fwf/0f ;ef -@_ o; sDkgLsf] k|yd jflif{s ;fwf/0f ;ef sDkGfL ;+:yfkgf ePsf] ldltn] ===========dlxgfleqdf ul/g]5 / To; kl5sf jflif{s ;fwf/0f ;efx? cfly{s jif{ ;dfKt ePsf]==============dlxgfleq ul/g]5 . -#_ o; sDkgLsf] jflif{s ;fwf/0f ;ef ug{sf] nflu sDtLdf ==== lbg cufj} / ljz]if ;fwf/0f ;ef ug{sf nflu sDtLdf ======== lbg cufj} ;ef x'g] 7fpF, ldlt / 5nkmn ug]{ ljifo vf]nL ;j} z]o/wgLnfO{ ;"rgf lbOg]5 .

40

-$_ ;~rfns ;ldltsf] cWoIf jf ;~rfns ;ldltn] tf]s]sf] kbflwsf/Ln] ;fwf/0f ;ef af]nfpg]5 . -%_ pklgod -$_ df plNnlvt kbflwsf/Ln] ;fwf/0f ;ef gjf]nfPdf jf cGo s'g} sf/0fn] ;~rfns ;ldltsf] a}7s a:g g;s]df ;~rfns ;ldltsf] s"n ;~rfnsx? dWo] sDtLdf PsfpGg k|ltzt ;~rfns pkl:yt e} ;f]xL sf/0f v'nfO{ ;fwf/0f ;ef af]nfpg] lg0f{o ug{ ;Sg]5g\ . o;/L ;fwf/0f ;ef af]nfpg ;a} z]o/wgLnfO{ pklgod -#_ adf]lhdsf] ;"rgf lbg' kg]{5 . o;/L a:g] ;~rfns ;ldltsf] a+}7s / ;fwf/0f ;efdf cWoIf pkl:yt ePsf]df lghsf] cWoIftfdf / cWoIf cg'kl:yt ePdf pkl:yt ;~rfnsx? dWo]af6 5flgPsf] ;~rfnsn] ;~rfns ;ldltsf] a}7s tyf ;fwf/0f ;efsf] cWoIftf ug]{5 . -^_ pklgod -#_ jf -%_ adf]lhd jf]nfOPsf] ;fwf/0f ;efdf lgod @$ adf]lhdsf] u0fk"/s ;+Vof gk'uL ;ef x'g g;s]df sDtLdf=======lbgsf] Dofb lbO k'g M ;fwf/0f ;ef af]nfOg]5 . -&_ ;fwf/0f ;ef ug'{ kg]{ :yfgsf ;DaGwdf s'g} aGb]h eP ;f] s'/f v'nfpg] h:t}– g]kfn aflx/ jf sDkgLsf] /lhi68{ sfof{no /x]sf] lhNnf afx]s cGoq uO{ ;fwf/0f ;ef ug{ ;lsg] jf g;lsg] s'/f v'nfpg]_ .

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;fwf/0f ;efsf] sfo{ljlw M -!_ ;fwf/0f ;efsf] cWoIftf ;~rfns ;ldltsf] cWoIfn] ug]{5 . -@_ ;~rfns ;ldltsf] cWoIf cg'kl:yt ePdf pkl:yt ;~rfnsn] cfkm" dWo]af6 5flgPsf] ;+~rfnsn] ;efsf] cWoIftf ug]{5 . t/ ;fwf/0f ;efdf s'g} klg ;~rfns pkl:yt gePdf ;efdf pkl:yt z]o/wgLx?n] cfkm" dWo]af6 5fg]sf] z]o/wgLn] ;fwf/0f ;efsf] cWoIftf ug]{5 . -#_ ;efsf] sfd sf/afxL k|f/De x'g' cl3 ;efsf] j}wtfaf/] 5nkmn u/L u0fk"/s ;+Vof k'u] jf gk'u]sf] olsg ug'{ kg{]5 / u0fk"/s ;+Vof k'u]sf] kfOPdf ;f] ;efsf] cWoIfsf] cg'dltn] ljlwjt\\ ;~rfng x'g]5 . -$_ ;efdf 5nkmn ul/g] k|To]s ljifo -Ph]08f_ k|:tfjsf] ?kdf k|:t't x'g]5 / k|To]s k|:tfjdf 5nkmn ul/g]5 . cWoIfn] cg'dlt lbPsf]df Affx]s Pp6f k|:tfjdf lg0f{o geO{{ csf]{ k|:tfjdf k|j]z ul/g] 5}g . -%_ ;efsf] lg0f{o ax'dtsf] cfwf/df x'g]5 . t/ ljz]if k|:tfjsf] xsdf ;efdf pkl:yt z]o/wgLx?dWo] krxQ/ k|ltzt z]o/sf] k|ltlglwTj ug]{ z]o/wgLn] k|:tfjsf] kIfdf dt lbPdf dfq To:tf] k|:tfj ;efaf6 kfl/t ePsf] dflgg]5 . -^_ ;efdf dt a/fa/ ePdf cWoIfn] lg0ff{os dt lbg]5 . -&_ s"n z]o/ k"FhLsf] ;t;¶L k|ltzt z]o/sf] k|ltlglwTj ug]{ z]o/wgLx?n] :jLs[lt lbPsf]df afx]s ;efsf] ;"rgfdf pNn]v gul/Psf] ljifo -Ph]08f_ pk/ ;efdf 5nkmn / lg0f{o ul/g] 5}g . -*_ s'g} ljifodf z]o/wgLx?sf] dt ;Íng ug'{ kg]{ ePdf ;efsf] cWoIfn] tf]s]sf] k|lqmof cg';f/ dt ;Íng ul/g]5 . -(_ s'g} vf; ljifodf vf; ju{sf z]o/wgLx?sf] ;efaf6 s'g} k|:tfj kf; ug{ ;lsg] eP ;f] s'/f v'nfpg] . -!)_ ;~rf/ ;Dks{sf] dfWodaf6 ;fwf/0f ;efdf efu lng kfpg] ljifodf s'g} yk Joj:yf ug]{ eP ;f] s'/f v'nfpg] . -!!_ ;efsf ;DaGwdf yk sfo{lalw cfjZos eP ;f] s'/f v'nfpg] . ;fwf/0f ;efaf6 kl/t ug'{ kg]{ ljz]if k|:tfj nufotsf k|:tfjx? kfl/t ug{ ;fwf/0f ;ef gaf]nfO{ z]o/wgLx?sf] lnlvt k|:tfjaf6 kfl/t x'g ;Sg] ePdf ;f] s'/f v'nfpg] .
41

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@@= ljz]if k|:tfj M P]gdf pNn]v ePsf] ljifo afx]s sDkgLn] ljz]if k|:tfj kfl/t u/L lg0f{o ug{'kg]{ cGo s'g} ljifo ePdf ;f] s'/f pNn]v ug]{ . @# = ljz]if ;fwf/0f ;ef M P]g adf]lhd sDkgLsf] ljz]if ;fwf/0f ;ef af]nfpg ;lsg]5 . @$= u0fk"/s ;+Vof M afF8kmfF8 ePsf] s"n z]o/ ;+Vofsf] sDtLdf ======== k|ltzt slt k|ltzt cfjZos kg]{ xf] ;f] v'nfpg]_ z]o/sf] k|ltlglwTj x'g] u/L s"n z]o/wgLx?dWo] sDtLdf======= hgf -slthgf z]o/wgL cfjZos kg]{ xf] ;f] s'/f v'nfpg] _ z]o/wgLx? :jod\ jf cfˆgf] k|ltlglw -k|f]S;L_ åf/f pkl:yt geO{ ;fwf/0f ;efsf] sfd sf/afxL k|f/De x'g]5}g . t/ lgod !* sf] pklgod -^_ df pNn]v ePadf]lhd k'gM af]nfO{Psf] ;fwf/0f ;efdf s"n z]o/ ;+Vofsf] sDtLdf ====== ===== k|ltzt z]o/sf] k|ltlglwTj x'g] u/L sDtLdf ============== hgf z]o/wgL :jod\ jf cfˆgf] k|ltlglwåf/f pkl:yt ePdf ;ef ;~rfng ug{ afwf kg]{5}g . @%= k|f]S;L dt ;DaGwL Joj:yf M -!_ k|rlnt sfg"g adf]lhd s/f/ ug{ of]Uo JolQmnfO{ k|ltlglw -k|f]S;L_ lgo'Qm ug{ ;lsg]5 . -@_ s'g} z]o/wgLn] k|ltlglw lgo'Qm u/L cfkm" :jod\+ pkl:yt ePdf To:tf] k|ltlglw :jtM /2 ePsf] dflgg]]5 . -#_ k|ltlglw dfkm{t dtbfg ug{ kfpg] jf gkfpg] xf] ;f] s'/f v'nfpg] . -$_ k|ltlglwn] dtbfg ug{ kfpg] clwstd\ xb jf ;Ldf tf]lsPsf] eP slt;Dd dtbfg ug{ kfpg] xf] ;f] s'/f v'nfpg] . @^= dtbfg M -!_ P]g tyf o; lgodfjnLdf cGoyf n]lvPsf]df afx]s k|To]s z]o/wgLnfO{ lghn] lnPsf] k|To]s z]o/ jfkt ;fwf/0f ;efdf Ps dt lbg] clwsf/ x'g]5 . -@_ km/s dtflwsf/ ePsf z]o/x? hf/L ug{ ;lsg] eP To:tf] z]o/ jfkt s'g cg'kftdf ;fwf/0f ;efdf dtbfg ug{ kfpg] xf] ;f] s'/f v'nfpg] . -#_ ;fwf/0f ;efdf dtflwsf/ gx'g] z]o/ hf/L ug]{ eP ;f] s'/f v'nfpg] . -$_ ;~rfns lgjf{rg ubf{ Ps z]o/sf] Ps dt eGbf a9L x'g] u/L dtbfg ug{ kfOg] eP s'g cg'kftdf dtbfg ug{ ;lsg] xf] ;f] s'/f v'nfpg] . -%_ ;~rfns lgjf{rg ubf{ dtbfg gu/L cGo tl/sfn] lgo'lQm ug]{ eP ;f] ;DaGwL Joj:yf v'nfpg] . -^_ s'g} ;~rfnsnfO{ sDkgLsf] ;fwf/0f ;efdf efu lngsf] nflu s'g} z]o/wgLn] cfˆgf] k|ltlglw -k|f]S;L _ lgo'Qm u/]sf] ePdf cfkm"nfO{ lgo'Qm ug]{ ljifodf jf cfˆgf] :jfy{ jf JolQmut kmfObfsf] s'g} ljifodf To:tf] ;~rfnsn] pQm z]o/wgLsf] k|ltlglwsf] x}l;otn] dtbfg ug{ kfpg] 5}g . @&= ;fwf/0f ;efsf] lg0f{o ljj/0fsf] clen]v M -!_ P]g cg';f/ v'nfpg'kg]{ s'/f v'nfO{ ;fwf/0f ;efsf] sfd sf/afxL tyf lg0f{osf] ljj/0fsf] 5'§} clen]v u/L /flvg] 5 . To:tf] ljj/0fdf ;efsf] cWoIf tyf sDkgL ;lrjn] x:tfIf/ ug'{ kg]{5 . s'g} Joxf]/fn] ;efdf sDkgL ;lrj cg'kl:yt ePsf] jf sDkgL ;lrjsf] lgo'lQm gePsf] cj:yfdf ;efsf] cWoIf tyf ;efn] lgo'Qm u/]sf] Pshgf z]o/wgLn] To:tf] ljj/0fdf x:tfIf/ ug'{ kg]{ 5 . -@_ pklgod -!_ cg';f/ /flvPsf] ;fwf/0f ;efsf] sfd sf/jfxLsf] ljj/0fsf] clen]v sDkgLsf] /lhi6«8{ sfo{fnodf /fVg' kg]{5 . To:tf] ljj/0f s'g} z]o/wgLn] sfo{fno ;dodf lg/LIf0f ug{ rfx]df sDkgL ;lrj jf sDkgLn] tf]s]sf] cGo sd{rf/Ln] lg/LIf0f ug{ lbg'kg]{ 5.
42

kl/R5]b–$ ;~rfns ;ldlt @*= ;~rfns ;ldltsf] u7g, ;+Vof / sfo{sfnM -!_;~rfns ;ldlt /xg] jf g/xg] xf] ;f] s'/f v'nfpg] . -@_ ;~rfns ;ldlt g/xg] eP ;~rfns ;ldltsf] lg0f{o cg';f/ ;Dkfbg ug'{ kg]{ sfd s;n] ug]{ xf] ;f] s'/f v'nfpg] . ;~rfns ;ldlt g/xg] sDkgLsf] lgodfjnLdf lgod @* sf] pklgod -#_ b]lv lgod #( ;Ddsf] Joj:yf v'nfpg' kg]{ 5}g . -#_ ;~rfns ;ldlt /xg] xf] eg] b]xfosf s'/fx? v'nfpg]M– -s_ o; sDkgLdf ====== hgfsf] ;~rfns ;ldlt x'g]5 . -v_ ;~rfnsx?sf] sfo{sfn =====jif{sf] x'g]5 . -$_ jflif{s ;fwf/0f ;ef x'g' cufj} s'g} sf/0fn] s'g} ;~rfnssf] kb l/Qm x'g cfPdf afFsL cjlwsf nflu ;~rfnssf] lgo'lQm h'g k|lqmofaf6 klxn] ;~rfns lgo'Qm ePsf] lyof] ;f]xL k|lqmofaf6 ul/g] 5 . s'g} ;~rfnssf] sfo{sfn k"/f gx'Fb} aLrdf kb l/Qm eO{ ;f] kbdf lgo'Qm ePsf] ;~rfnssf] sfo{sfn h'g ;~rfnssf] kb l/Qm eO{ lgo'Qm ePsf] xf] ;f] ;~rfnssf] afFsL sfo{sfn ;Ddsf] nflu dfq x'g]5 . t/ jflif{s ;fwf/0f ;efåf/f lgo'Qm ul/Psf] ;~rfnssf] kb s'g} Joxf]/fn] l/Qm ePdf ;f] l/Qm :yfgdf csf]{ ;fwf/0f;ef ;Ddsf] nflu ;~rfns ;ldltn] ;~rfns lgo'Qm ug]{5 . -%_ ;+ul7t ;+:yfn] ;~rfns lgo'Qm ubf{ lghsf] a}slNks ;~rfns klg lgo'Qm ug{ ;Sg]5 . -^_ o; sDkgLsf] k|yd fflif{s ;fwf/0f ;ef geP;Dd lgDg ;~rfns /x]sf] k|yd ;~rfns ;ldlt /xg]5 M -s_ -v_ -u_ ;~rfns x'g lng'kg{] Go'gtd z]o/ ;+Vof MM o; sDkgLsf] ;~rfnssf] kbdf lgo'Qm x'gsf] nflu s'g} klg z]o/wgLn] cfˆgf] gfddf============ lsQf z]o/ lnPsf] x'g' kg{]5 . t/ :jtGq ;~rfns / ;+ul7t ;+:yfsf] k|ltlglwTj ug{] ;~rfnssf] xsdf of] Joj:yf nfu" x'g] 5}g . #)= z]o/wgL jfx]ssf] cGo s'g} :jtGq / Joj;flos JolQmnfO{ ;~rfns lgo'Qm ug]{ eP lghx?sf] ;+Vof, sfo{sfn, of]Uotf tyf lgo'lQm k|lqmof ;DaGwL Joj:yf v'nfpg] . ;~rfns k'gM lgo'Qm x'g ;Sg] jf g;Sg]] M Ps k6s ;~rfns e};s]sf] JolQm k'gM ;~rfnsdf lgo'Qm x'g g;Sg] eP ;f] s'/f v'nfpg] .

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#@= ;~rfns lgo'lQm ;DaGwL s'g} vf; Joj:yf ug]{ eP ;f] s'/f v'nfpg] M s'g} ;d"x, lsl;d jf ju{sf z]o/wgLnfO{ ;~rfns ;ldltdf k|ltlglwTj x'g] u/L s'g} ljz]if Joj:yf ug]{ eP ;f] s'/f v'nfpg] . ##= ;~rfnssf] kfl/>lds, eQf / ;'ljwf ;DaGwL Aoj:yf M -!_ ;~rfnssf] kfl/>lds, a}7s eQf, b}lgs eQf tyf cGo ;'ljwf ;fwf/0f ;efn] tf]s] adf]lhd x'g]5 .
43

-@_ pklgod -!_ df h'g;'s} s'/f pNn]v ul/Psf] eP tfklg klxnf] ;fwf/0f ;ef geP;Dd To:tf] kfl/>lds, a}7s eQf, b}lgs eQf tyf cGo ;'ljwf ;~rfns ;ldlt cfkm}n] tf]Sg ;Sg]5 . t/ o;/L Psk6s tf]lsPsf] kfl/>lds, eQf tyf ;'ljwf k|yd ;fwf/0f ;ef geP;Dd kl/jt{g ug{ ;lsg] 5}g . -#_ ;fwf/0f ;ef gx'g] sDkgL eP ;~rfnssf] kfl/>lds, eQf / ;'ljwf s;n] tf]Sg] xf] ;f] s'/f v'nfpg] . #$= ;~rfns ;ldltsf] sfd st{Ao / clwsf/x? M P]gdf pNn]v ePsf clwsf/ / st{Jo afx]s P]gsf] cwLgdf /xL ;~rfns ;ldltsf] s'g} ljz]if clwsf/ / st{Jo tf]Sg] eP ;f] s'/f v'nfpg] .

#%= clwsf/ k|Tofof]hg ;DaGwL Joj:yf M -!_ ;~rfns ;ldltn] cfˆgf]] clwsf/ k|Tofof]hg ug{ ;Sg] jf g;Sg] xf] ;f] s'/f v'nfpg] . -@_ clwsf/ k|Tofof]hg ug{ ;Sg] eP s'g s'g ljifodf / s;nfO{ -h:tf]M ;~rfnsx?sf] pk;ldlt jf s'g} ;~rfns jf kbflwsf/L_ clwsf/ k|Tofof]hg ug{ ;lsg] xf] ;f] s'/f v'nfpg] . #^= k|jGw ;~rfns ;DaGwL Joj:yf M -!_ k|jGw ;~rfns lgo'Qm ug]{ jf gug]{ xf] ;f] s'/f v'nfpg] . -@_ k|aGw ;~rfns lgo'Qm ug]{ xf] eg] lghsf] of]Uotf, sfd,st{Jo, lhDd]jf/L / clwsf/ v'nfpg] . -#_ k|aGw ;~rfnssf] kfl/>lds tyf ;]jfsf cGo zt{x? s/f/åf/f lglZrt ul/g]5 . #&= ;~rfns ;ldltsf] a}7s s;n] af]nfpg] xf] ;f] s'/f v'nfpg] M cWoIf, sDkgL ;lrj jf sfo{sf/L k|d'v jf cGo JolQmdWo] s;n] ;~rfns ;ldltsf] a}7s af]nfpg] xf] ;f] s'/f v'nfpg] . ;~rfns ;ldltsf] a}7s ;DaGwL sfo{ljlw M -!_ ;~rfns ;ldltsf] a}7s cfjZostf cg';f/ lgod #& df n]lvPsf] kbflwsf/Ln] af]nfpg]5 . To;/L a}7s gjf]nfPdf s"n ;~rfns ;+Vofsf] sDtLdf kRrL; k|ltzt ;~rfnsx?n] dfu u/]df To:tf] kbflwsf/Ln] kGw| lbgleq ;~rfns ;ldltsf] a}+7s af]nfpg' kg]{5 . o;/L dfu ubf{ klg a}7s gaf]nfPdf ;f] s'/f v'nfO{ sDtLdf kRrL; k|ltzt ;~rfnsn] a}7sdf 5nkmn x'g] ljifo / a}7s a:g] ;do tyf :yfg pNn]v u/L ;~rfns ;ldltsf] a}7s jf]nfpg ;Sg]5g\ . o;/L a}7s af]nfpFbf cGo ;~rfnsx?nfO{ pklgod -@_ cg';f/ a}7ssf] ;"rgf lbg'kg]{5 . -@_ ;~rfns ;ldltsf] a}7ssf] ;"rgf ;~rfnsn] pNn]v u/]sf] 7]ufgfdf lnlvt ?kdf jf ljB'tLo ;~rf/ dfWodaf6 lbg ;lsg]5 -cGo s'g} dfWodaf6 ;"rgf lbg' kg]{ Ayj:yf eP ;f] s'/f v'nfpg]_ . -#_ ;~rfnsx? ;~rfns ;ldltsf] a}+7sdf :jod\ pkl:yt x'g'kg]{5 . t/ j}slNks ;~rfns lgo'Qm ug]{ ;+ul7t ;+:yfsf] k|ltlglwTj ug]{ ;~rfns cg'kl:yt ePsf] cj:yfdf lghsf] j}slNks ;~rfns pkl:yt x'g ;Sg]5 . -$_ ;~rfnsx?sf] ;+Vofsf] sDtLdf PsfpGg k|ltzt ;~rfnsx? pkl:yt geO{ ;~rfns ;ldltsf] a}7s x'g]5}g . t/ u0fk"/s ;+Vof gk'uL ;~rfns ;ldltsf] a}7s x'g g;s]df sDtLdf tLg lbgsf] ;"rgf lbO{ csf]{ a}7s af]nfpg ;lsg]5 . To:tf] a}7sdf klg u0fk"/s ;+Vof gk'u]df pkl:yt ;~rfnsx?n] u/]sf] sfd sf/afxL tyf lg0f{o dfGo x'g]5 .
44

#*=

-%_ ;~rfns ;ldltsf] a}7ssf] cWoIftf ;~rfns ;ldltsf] cWoIfn] ug]{5 . lghsf] cg'kl:yltdf a}7sdf pkl:yt ;~rfnsx?n] cfkm"dWo]af6 5fg]sf] ;~rfnsn] cWoIftf ug]{5 . -^_ ;~rfns ;ldltsf] a}7sdf jx'dtsf] lg0f{o dfGo x'g]5 / dt a/fj/ ePdf cWoIfn] lg0ff{os dt lbg ;Sg]5 . t/ ;~rfns ;ldltsf] a}7sdf cfˆgf lghL ;/f]sf/ jf :jfy{ ePsf] ljifodf x'g] 5nkmndf s'g} ;~rfnsn] efu lng jf dtbfg ug{ kfpg] 5}g . -&_ ;~rfns ;ldltsf] s'g} a}7ssf] lg0f{odf c;xdt x'g] s'g} ;~rfnsn] cfˆgf] c;xdlt hgfO{ /fo n]Vg jf /fVg kfpg]5 . -*_ o; lgodfjnLdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg ;~rfns ;ldltn] ug{ kfpg] s'g} sfdsf] ;DaGwdf ;~rfns ;ldltsf ;j} ;b:o lnlvt ?kdf ;xdt ePdf To:tf] ;xdltnfO{ lg0f{o k'l:tsfdf ;+nUg u/L To:tf] sfd a}7s lagf klg ug{ ;lsg]5 . To:tf] ;xdltnfO{ ;~rfns ;ldltsf] a}7ssf] lg0f{o ;/x dflgg]5 . #(= ;~rfns ;ldltsf] lg0f{osf] clen]v M -!_ ;~rfns ;ldltsf] a}7sdf 5nkmn ePsf] ljifo / tT;DaGwdf ePsf] lg0f{osf] ljj/0f -dfOGo"6_ sf] 5'\§} clen]v /fVg' kg]{5 / ;f] clen]vdf a}7sdf pkl:yt ;Dk"0f{ ;~rfnsx?dWo] sDtLdf PsfpGg k|ltzt ;~rfnsn] ;xL ug'{ kg]{5 . t/ a}7sdf pkl:yt s'g} ;~rfnsn] lg0f{osf] ljj/0fdf ;xL gu/]s} sf/0faf6 To:tf] lg0f{o cdfGo ePsf] dflgg] 5}g . -@_ laB'tLo ;~rfF/ ;fwg jf sDKo'6/sf] k|of]u ug]{ eP To:tf] ljB'tLo ;~rf/ ;fwg jf sDKo'6/sf] dfWodaf6 klg lg0f{osf] ljj/0f /fVg ;lsg]5 . o;/L lg0f{osf] ljj/0f /fVg] eP lg0f{osf] Aoxf]/f km]/abn ug{ gkfpg] kof{Kt Joj:yf ug'{ kg]{5 . -#_ s'g} z]o/wgLn] ;~rfns ;ldltsf] lg0f{o sfof{no ;doleq lg/LIf0f ug{ ;Sg]5 . k|d'v sfo{sf/L clws[t ;DaGwL Joj:yf M -!_ k|d'v sfo{sf/L clws[t lgo'Qm ug]{ jf gug]{ xf] ;f] s'/f v'nfpg] . -@_ k|d'v sfo{sf/L clws[t lgo'Qm ug]{ xf] eg] lghsf] of]Uotf, sfd st{Jo, lhDd]jf/L / clwsf/ v'nfpg] . k|d'v sfo{sf/L clws[tsf] kfl/>lds tyf ;]jfsf cGo zt{x? s/f/åf/f lglZrt ul/g]5 . kl/R5]b –% lx;falstfa, n]vf tyf n]vfk/LIf0f $@= sDkgLsf] lx;falstfa, n]vf / n]vfk/LIf0fM -!_ o; sDkgLsf] n]vf tyf lx;falstfa k|rlnt sfg"g cg';f/ clwsf/ k|fKt lgsfon] lgwf{/0f u/]sf] n]vf dfkb08 cg'?k tof/ ul/g]5 . -@_ sDkgLn] /fVg'kg]{ lx;falstfadf k|lt lbgsf] sf/f]jf/ :ki6 b]lvg] u/L cBfjlws ?kdf /fVg'kg]{5 . -#_ P]g adf]lhd tf]lsPsf] /sd eGbf a9L /sdsf] aflif{s sf/f]jf/ ePsf] cfly{s aif{df sDkgLn] cfˆgf] lx;falstfa n]vfk/LIf0f u/fpg]5 . -$_ pklgod -#_ adf]lhd lx;falstfa n]vfk/LIf0f u/fpg kg]{ ePdf ;f] k|of]hgsf] nflu jflif{s ;fwf/0f ;ef x'g] eP ;f]xL ;ef / To:tf] ;fwf/0f ;ef gx'g] eP ;~rfns ;ldltn] jf
45

$)=

;j{;Ddt ;Demf}tfdf ul/Psf] Aoj:yf cg';f/ P]g adf]lhd n]vfk/LIfs lgo'Qm ug]{5 . To;/L lgo'Qm ePsf] ldltn] kGw| lbgleq lghsf] gfd sfo{fnodf k7fpg]5 . t/ k|yd ;fwf/0f ;ef x'g' eGbf cl3 ;~rfns ;ldltn] n]vfk/LIfs lgo'Qm ug]{5 . -%_ pklgod -$_ adf]lhd lgo'Qm n]vfk/LIfsn] cfkm"n] n]vfk/LIf0f u/]sf] lx;falstfa / n]vfaf6 sDkgLsf] jf;nft, gfkmfgf]S;fgLsf] lx;fj Pj+ gub k|jfx ljj/0f k|dfl0ft u/L cfkm"nfO{ lgo'Qm ug]{ clwsf/LnfO{ ;Daf]wg u/L cfˆgf] k|ltj]bg sfof{nonfO{ / sDkgLnfO{ lbg]5 . sDkgLn] To:tf] k|ltj]bgsf] k|ltlnlk k|To]s z]o/wgL / sfof{nonfO{ k7fpg' kg{]5 . -^_ sDkgLsf] cBfjlws lx;falstfa s'g} z]o/wgLn] lg/LIf0f ug{ rfx]df sfof{no ;doleq oyfzL3| lg/LIf0f ug{ lbg' kg]{5 . kl/R5]b –^ ljljw nfef+z ;DaGwL JAofj:yf M -!_ nfef+z ljt/0f ug]{ lg0f{o ePsf] k}tfnL; lbgleq nfef+z ljt/0f ug'{ kg]{5 . -@_ pklgod -!_ adf]lhdsf] cjlwleq nfef+z ljt/0f gu/]df bz k|ltztsf] b/n] nfef+zsf] Jofh ;d]t yk u/L nfef+zsf] /sd e'QmfgL ug'{ kg]{5 . -#_ cGtl/d nfef+z ljt/0f ug]{ jf gug]{ ;f] s'/f v'nfpg] . -$_ o; lgodfjnLdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg sDkgLn] z]o/ jfkt dfu u/]sf] /sd r'Qmf gug]{ z]o/wgLnfO{ k|fKt x'g] nfef+z /f]Ssf /fVg ;lsg]5 . $$= z]o/wgL, l8a]~r/jfnf, ;~rfns / kbflwsf/LnfO{ lbO{g] tyf lghaf6 k|fKt x'g] ;"rgf M sDkgLn] z]o/wgL, l8a]~r/jfnf, ;~rfns jf kbflwsf/Lx?nfO{ / z]o/wgL jf l8a]~r/jfnfx?n] sDkgLsf ;~rfns jf sDkgLsf kbflwsf/LnfO{ s'g} ;"rgf jf hfgsf/L ljB'tLo jf cGo s'g} dfWodaf6 lbg ;Sg] jf g;Sg] xf] ;f] s'/f v'nfpg] . $%= sDkgL ;lrj ;DaGwL Joj:yfM sDkgL ;lrjsf] lgo'lQm x'g] sDkgL eP ;f] ;DaGwL Aoj:yf, lghsf] kbfjlw, ;]jf zt{ / lghsf] sfd, st{Jo / clwsf/ v'nfpg] . $^= sDkgLsf] 5fk ;DaGwL Joj:yf M -!_ sDkgLn] 5fk k|of]u ug]{ eP ;f] 5fk s;sf] lhDdfdf /xg] xf] ;f] s'/f v'nfpg] . -@_ cglws[t ?kdf 5fk k|of]u u/L sDkgL pk/ s'g} bfloTj l;h{gf ePdf ;f] 5fk lhDdf lng] JolQmaf6 To:tf] bfloTj jfkt l;h{gf x'g] /sd c;'n pk/ ug]{ s'/f v'nfpg] . $&= k|ltlnlk b:t'/ ;DaGwL Joj:yf M -!_ sDkgLsf] k|jGwkq, lgodfjnL, jflif{s cfly{s ljj/0f, n]vfk/LIf0f k|ltj]bg, ;~rfnssf] nut, z]o/wgLsf] btf{ lstfj, btf{ k|df0fkq jf sDkgLsf] tkm{af6 sfof{nodf k]z ul/Psf] s'g} lnvtsf] k|ltlnlk s'g} z]o/wgL jf c? s'g} ;/f]sf/jfnfn] dfu u/]df ?====== b:t'/ lnO{ k|ltlnlk lbg' kg]{5 . -@_ ;fwf/0f ;ef ug]{ sDkgL eP ;fwf/0f ;efsf] sfd sf/afxLsf] lja/0fsf] k|ltlnlk k|fKt ug{ k|lt k[i7 ?==== b:t'/ nfUg]5 . -#_ ;~rfns ;ldlt /xg] sDkgL eP ;~rfns ;ldltsf] lg0f{osf] k|ltlnlk k|fKt ug{ k|lt k[i7 ?==== b:t'/ nfUg]5 . -$_ z]o/ k|df0fkqsf] k|ltlnlk k|fKt ug{ ?======== b:t'/ nfUg] 5 . -%_ z]o/wgL jf l8a]~r/jfnfsf] btf{ lstfasf] k|ltlnlk k|fKt ug{ k|ltk[i7 ?= ====== b:t'/ nfUg]5 . $*= sDkgL ufleg] s'/f M -!_ o; sDkgLdf s'g} csf]{ sDkgLnfO{ jf o; sDkgLnfO{ s'g} csf]{ sDkgLdf ufEg cfjZos ePdf sDkgLsf] ;fwf/0f ;efn] ljz]if k|:tfj kfl/t u/L jf
46

$#=

$(=

%)=

;fwf/0f ;ef gug]{ sDkgL eP ;j{;Ddt ;Demf}tfdf pNn]lvt Joj:yf cg';f/ P]g adf]lhd csf]{ sDkgLnfO{ ufEg jf cfkm" csf]{ sDkgLdf ufleg ;Sg]5 . -@_ s'g} sDkgL csf]{ sDkgL;+u uflebf z]o/sf] x]/km]/, x:tfGt/0f jf sDkgLsf] ;Dk"0f{ hfoh]yfsf] laqmLdf ;xdlt ghgfpg] z]o/wgLsf] xsdf s'g} ljz]if Joj:yf ug]{ eP ;f] s'/f v'nfpg] . sDkgLsf] vf/]hL M -!_ k|rlnt sfg"gsf] cwLgdf /xL sDkgLsf] ;fwf/0f ;efn] cfjZos b]v]df ljz]if k|:tfj kfl/t u/L sDkgL vf/]h ug{ ;Sg]5 -;fwf/0f ;ef gug]{ sDkgL eP sDkgL vf/]hL ug]{ clwsf/ s;nfO{ x'g] xf] / s'g k|lqmofåf/f sDkgLsf] vf/]hL ul/g] xf] ;f] s'/f v'nfpg]_ . -@_ pklgod -!_ adf]lhd sDkgL vf/]hLsf] k|:tfj kfl/t ubf{ ;fwf/0f ;efn] vf/]hLsf] sfdsf nflu Ps jf PseGbf a9L lnlSj8]6/ tyf n]vfk/LIfssf] lgo'lQm ug]{5 . To;/L lgo'Qm ePsf lnlSj8]6/ tyf n]vf k/LIfssf] kfl/>lds ;fwf/0f ;efn] tf]lslbPadf]lhd x'g]5 . -#_ pklgod -@_ adf]lhd lgo'Qm lnlSj8]6/ tyf n]vfk/LIfsn] sDkgLsf] vf/]hL ;DaGwL sfd sf/afxL ug]{5g\ . s'g} vf; Joj;fo ug]{ sDkgLsf] lgodfjnLdf v'nfpg' kg]{ egL k|rlnt sfg"gdf s'g} Joj:yf ul/Psf] eP To:tf] s'/f v'nfpg] .

%!= cGo cfjZos s'/fx? M cGo cfjZos s'g} s'/f eP ;f] s'/f v'nfpg] . %@= lgodfjnLdf ;+zf]wg ePdf nfu" x'g] cj:yfM o; lgodfjnLdf s'g} ;+zf]wg ug'{ kg]{ ePdf ;fwf/0f ;ef ug]{ sDkgL eP ;fwf/0f ;efdf ljz]if k|:tfj kfl/t u/L jf ;fwf/0f ;ef gug]{ sDkgL eP ;j{;Ddt ;Demf}tf adf]lhd lg0f{o u/L To:tf] lg0f{o sfof{nodf clen]v ePkl5 dfq lgodfjnL ;+zf]wg ePsf] dflgg]5 . %#= lgodfjnL aflemPsf] xb;Dd cdfGo x'g] M o; lgodfjnLdf n]lvPsf] s'/f P]g, cGo k|rlnt sfg"g jf k|aGwkq;Fu aflemPdf aflemPsf] xb;Dd To:tf] s'/f :jtM ab/ x'g]5 . %$= ;+:yfksn] tTsfn lng sj'n u/]sf] z]o/ ;+Vof / pb3f]if0f M xfdL==================== k|f=ln= sf] ;+:yfksx?n] of] sDkgL ;+:yfkgf u/L k|rlnt sfg"g adf]lhd ;~rfng ug{ d~h'/ u/]sf 5f}+ . of] lgodfjnLdf pNn]lvt xfd|f] gfd, 7]ufgf, x:tfIf/, xfdLn] lng sa'n u/]sf] z]o/ / ;fIfL ;DaGwL Joxf]/f 7Ls ;fFrf] xf] . s'g} sf/0fn] em'6[f 7xl/g uPdf sDkgL btf{ kZrft\ l;h{gf x'g] bfloTj Joxf]g{ xfdL tof/ 5f}+ . of] lgodfjnLdf n]lvPsf s'/f ;fFrf] xf] em'6[f 7x/] sfg"g adf]lhd ;xg a'emfpg d~h'/ 5 egL ;xL5fk u/]sf 5f}+ .
;+:yfkssf] gfd, 7]ufgf / ;xL5fk afa'÷klt sf] gfd gful/stf k|df0fkq g+= / gful/stf k|fKt u/]sf] lhNnf÷ljb]zL eP /fxbfgL g+= lng sa'n u/]sf] z]o/ ;+Vof ;fIfLsf] gfd, y/, 7]ufgf / ;lx5fk ;fIfLsf] gful/stfsf] k|df0fkq g+= / lhNnf

47

b= gfd M 7]ufgf ======== lhNnf ======== gu/kflnsf ÷uf=lj=;=,j8f g+= === Ans g+= ====== kmf]g g+= M ˆofS; M O–d]n M kf]=a=g+= M bf= af= -cfjZostf g';f/ yk ub}{ hfg]_

b= gfd M 7]ufgf======= =========== ========== lhNnf======= ====== ==========g u/kflnsf÷ uf=lj=;=,j8f g+= ======== Ans g+========= == bf= af=

Olt ;+jt\ @)== ========;fn ======= =======dlxgf ============= ut] /f]h ============= z'ed\———————

48

Documents

required

for

Company

Registration

The person or people willing to register their company should present the following documents in the office of the company registrar.


An application in the format as per the ‘ANUSUCHI 1’ along with a 5 rupees stamp attached to it.



Two copies of ‘PRABANDHA PATRA’ (Article of Association) in the format as per ‘ANUSUCHI 2’.



Two copies of ‘NIYAMAWALI’ (Article of Memorandum) in the format as per ‘ANUSUCHI 3’.

• •

Attested copies of the citizenship certificates of the founder shareholders. In case of a public company, a copy of the agreement made among the founder members before the establishment of the company.

• •

In case of a private company, a copy of the mutual agreement (if any). If the founder company is a Nepali registered company, a copy of the company registration certificate, and a copy of the decision of the managing committee regarding details of the investment to be made upon the aspiring company, as well as the name and a copy of the citizenship certificate of the person representing the founding company.

Additional documents required for Company Registration by foreigner: A foreigner can also establish a company by receiving permission according to the act for establishing a company by investing within the kingdom of Nepal with the aim of profit making such a foreigner should present the following additional documents besides the ones mentioned above.

49



A copy of the permit received from the concerned body to invest within the kingdom of Nepal according the existing rules.



In case of Industrial Company with joint investment, a copy of the jointinvestment agreement issued and registered by the department of industries.



In case of the foreigner being a single person, an attested copy of his passport, and in case of the foreigner being a company (legal body), an attested copy of the company registration certificate and a copy of the decision regarding details of the investment to be made upon the aspiring company by the founder and an attested copy of the passport of the person representing the founder company.

Things to be considered while presenting the documents for company registration: While presenting the above mentioned documents to the office of the company registrar for the registration of the company, the following things should be considered:


In case of a private company, there can be at least one and at most 50 founders. In case of a public company, there should be at least seven founder shareholders. But if a public company is establishing another public company, there is no need of seven founders.



The

‘PRABHANDA

PATRA’

(Article

of

Memorandum)

and

the

‘NIYAMAWALI’ (Article of Association) should be prepared in clear and correct Nepali language.


All the founder shareholders should sign at the bottom of each page of the ‘PRABHANDA PATRA’ and ‘NIYAMAWALI’. In the last page of the ‘PRABHANDA PATRA’ and the ‘NIYAMAWALI’, the full name, address, number of shares agreed upon for buying and the signature of the founder shareholders as well as the full name, address and signature of one witness each for a shareholder should be included.In the end page of the ‘PRABHANDA PATRA’ and the ‘NIYAMAWALI’, the name, registration number and signature of the legal-professional or chartered accountant preparing the ‘PRABHANDA PATRA’ and the ‘NIYAMAWALI’ should be included along with the date of preparation.

50

Company registration: If circumstances to reject the company registration do not exist, the registrar decides to register the company. Then, the founders are notified to pay the registration charge and collect he certificate. If the company registration fee, which depends on the company’s registered capital (according to the index 21) is up to Rs.5,000 the payment is made in the accounts section of the office itself. Otherwise the amount should be deposited at the Nepal Rastra Bank, Banking Office, Thapathali, Kathmandu or in a branch of the commercial bank permitted by Nepal Rastra Bank, in the ‘RAJASWA’ account number1-1-05-10. Then two copies of the voucher should be submitted in the accounts section of the office of the company registrar, and the receipt should be presented in the registration section. After this, the company registration certificate (according to the index 5) and one copy of each (approved and signed by CRO Officer) of the ‘PRABHANDA PATRA’ and the ‘NIYAMAWALI’ presented by the founders are provided to the founders. After the company has been so registered, the company comes into existence and it can carry out the necessary activities to achieve the goals mentioned in the ‘PRABHANDA PATRA’ by staying within the conditions of registration.

51

52

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