seylan bank - ca sri lanka (ceylon) plc, 2014/15) cargills (ceylon) plc j}unehf;f kw;wk ; gzpf;$w;w...

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Page 1: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs
Page 2: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

je;jpNuhgha ,aYikfs

je;jpNuhgha ,aYikfs; vd;gJ tzpfk; xd;W epiyj;J epw;gjw;fhd> nrOikahf nraw;gLtjw;fhd kw;Wk; mjd; Nehf;fq;fis mile;J nfhs;tjw;fhd ,aYik vdf; $wg; glyhk;.nrhw;fspy; $wpdhy; tzpfj;jpy; tsq;fs;> nraw;ghLfs; kw;Wk; eltbf;iffs; fhzg;gLfpd;wd. mtw;wpy; rpy tpNrl jd;ik tha;e;jitahf "je;jpNuhgha mD$yq;fis" toq;ff; $baitahf ,Uf;Fk;. (N[hd;rd; 2008) NtW nrhw;fspy; $wpdhy; je;jpNuhgha ,aYikfs; vd;gJ tzpfk; xd;W nfhz;bUf;ff; $ba tsq;fs; kw;Wk; Mw;wy;fs; vdf; $wyhk;. tsq;fs; vd;gJ tzpfk; nfhz;bUf;fpw my;yJ "mtu;fSf;F cupikahdit" vd tzpfk; $wf; $ba nrhj;Jf;fs; MFk;. Mw;wy;fs; vd;gJ tzpfk; me;j nrhj;Jf;fis rpwg;ghd tifapy; gad;gLj;Jtjw;fhd tpNrl Kiwfs;> mjhtJ> “rpwg;ghd nraw;ghLfs;"

cjhuzk;: tq;fp xd;W epyk;> fl;llk;> tiyaikg;G (jfty; njhopEl;g) trjpfs; Kjyhd nrhj;Jf;fisAk; mt;tsq;fisf; nfhz;L jkJ thbf;ifahsu;fSf;F rpwg;ghd tifapy; Nritapid toq;ff; $bathwhd nraw;ghLfs;> cjhuzkhf fld; trjp xd;wpid 24 kzp Neuj;jpDs; mq;fPfhuk; nra;jy;> Fwpj;j 15 epkpl Neuj;jpDs; Gjpa fzf;F xd;wpid Muk;gpj;jhy; Kjypa NritfSf;fhd mu;g;gzpg;G Kjyhd Mw;wy;fisAk; nfhz;Ls;sJ.

tsq;fs; cUtKs;s kw;Wk; cUtkpy;yhj tsq;fs; vd tifg;gLj;jg;g;gl KbAk;. NkYk;> ngsjPf tsq;fs;> kdpj tsq;fs;> epjp tsq;fs; kw;Wk; Giyikrhu; tsq;fs; vd cg gpupTfshf tifg;gLj;j KbAk;. cjhuzk;: tpahghug;ngau;> ed;kjpg;G> xg;ge;jq;fs;> Mf;fTupikfs; kw;Wk; mDkjpg; gj;jpuq;fs;

1.1 tzpfq;fspdJ ,ay;G

1.2 epWtdq;fspdJ ,ay;G

1.3 epWtdq;fs; Vd; epiyj;jpUf;fpd;wd?

1.4 epWtdq;fs; vt;thW NtWgLfpd;wd?

1.5 epWtdk; vjid Nkw;nfhs;Sfpd;wJ?

,yhg Nehf;fk; : `kPbah

,yhgkw;w Nehf;fk; : ,yq;ifg; gl;laf; fzf;fwpQu; epWtfk;

jdpahu; : Perera & Sons (Bakers) Ltd, Seylan Bank Plc

nghJj;Jiw : ifj;njhopy; njhopEl;g epWtfk;

2.3.1 rl;l hPjpapyhd me;j];J

2.3.2 tiuaWf;fg;gl;l fk;gdpfs;

2.3.3 tiuaWf;fg;gl;l fk;gdpfspd; tiffs;

tiuaWf;fg;gl;l jdpahu; fk;gdp : Perera & Sons (Bakers) Ltd

nghJ fk;gdp : Seylan Bank Plc

2.3.4 tiuaWf;fg;gl;l fk;gdpapd; mD$yq;fSk; gpujp $yq;fSk;

2.4 nghJj;Jiw

2.5 mur rhh;gw;w epWtdq;fs (NGO)

Save the Children FundWorld Vision

2.6 $l;LwTr; rq;fq;fs; kw;Wk; gu];gumikg;Gf;;fs;

$l;LwT mikg;Gf;fs; kw;Wk; gu];gu epWtdq;fs;- ,yq;if Efu;Nthu; $l;LwTr; rq;fq;fspd; rk;Nksdk;.

2.4.1 nghJj;Jiwapd; gpujhd gz;Gfs; 2.4.2 nghJj; Jiwapd; mD$yq;fs;

2.4.3 nghJj;Jiw epWtdq;fspd; gpur;ridfs;

3.1 nghUl;fs;

3.1.1 nghUl;fspd; gz;Gfs;

3.2 Nritfs;

3.3 Vida ngWkjp toq;fy;fs;

4 tz

pfj;jpdJ tsq;fs;

5 tz

pfj;jpd; vjph;f

hyg;Nghf;F

5.1 tzpfKk; vjph;fhyKk

5.2 gzpf;$W vd;why; vd;d?

5.2.1 J}uNehf;F

5.3 gzpf;$w;W thf;fpak;

5.4 gzpf;$w;wpd; tfpgq;F

5.5 ,yf;Ffs;> Nehf;fq;fspd; ,ay;Gfs;

5.6 epWtdj;jpy; Nehf;fq;fis cUthf;Ftjw;fhd Njitg;ghL5.7 Nehf;fq;fspd; thpir

5.7.1 mbg;gil Nehf;fq;fs;5.7.2 ,uz;lhk;epiy Nehf;fq;fs;

5.7.3 rkepiy kjpg;gl;il5.8 Nehf;fq;fSf;F ,ilapy; tpl;Lf;nfhLg;Gf;fs;5.8.1 ePz;l fhy> FWq;fhy Nehf;fq;fs;

J}uNehf;Fk; gzpf; $w;Wk;

J}uNehf;F: mJ epWtdj;jpd; je;jpNuhgha ,yf;F MFk;- mjhtJ epWtdj;jpd; tpUk;gg;gl;l vjpu;fhy epiyik MFk;. mJ gpujk epiwNtw;W mjpfhup Kjyhd je;jpNuhgha mYtyu;fs; epWtdj;jpd; Nehf;F MFk;. cWg;gpdu;fsJ rf;jpiaf; nfhz;L epiwNtw;w Ntz;Lk; vdf; fUJfpd;w

gzpf;$w;W : gzpf;$w;W thf;fpakhdJ epWtdj;jpDila xl;Lnkhj;j Nehf;fk; kw;Wk; mjd; ,af;fj; jpir Mfpait njhlu;gpy; Copau;fs; kw;Wk; Vida mf;fiw cs;s jug;gpdUf;F njsptpid Vw;gLj;JfpwJ. ,J ,yf;Ffs; kw;Wk; Fwpf;Nfhs;fshf khw;wg;gl KbAk;.

J}uNehf;F: r%f rpNef G+u;tkhd Njrpa mgptpUj;jpapy; xU G+Nfhs $l;Ltzpf Kd;khjpupahf tpsq;Fjy;. gzpf;$w;W Cargills (Ceylon) Plc, 2014/15)

gzpf;$w;W: tho;f;ifr; nrytpidf; Fiwj;jy;> ,isQu; rKjhaj;jpd; jpwd;fis Nkk;gLj;Jjy; kw;Wk; cs;ehl;L kw;Wk; G+Nfhs re;ijfis Nkk;gLj;Jtjd; %yk; gpuhe;jpa uPjpahd Vw;wj; jho;Tfis ,zf;fg;gLj;Jjy; Mfpa %d;W Nfhl;ghLfspd; mbg;gilapy; vkJ gpujhd tzpfkhfpa czTldhd ghrk; kw;Wk; Vida njhlu;Ggl;l tzpfq;fspd; Clhf fpuhkpa r%fk;> vkJ thbf;ifahsu;fs; kw;Wk; Vida mf;fiw cs;s jug;gpdUf;F Nrit toq;Fjy;. Cargills (Ceylon) Plc, 2014/15)

Cargills (Ceylon) Plc J}uNehf;F kw;Wk; gzpf;$w;W

4.1 epWtdj;jpd; tsq;fs;

4.2 ngsjPf tsq;fs;4.3 kdpj

tsq;fs;

4.4 epjpfs; tsq;fs;

4.5 tsq;fspd; xUq;fpizg;G

Fwpf;Nfhs;fs;

milag;gl Ntz;ba gpuj;jpNafkhd ntspaPLfs; njhlu;ghd $w;Wf;fs; ,it MFk;. (Johnson, 2008). ve;jnthU tzpfj;jpdJk; gpujhd Fwpf;Nfhs;fs; gzpf;$w;W milTld; fl;GydhFk; tifapy; ,zf;fg;ghl;ilf; nfhz;l ePz;lfhy tplaq;fs; my;yJ Nehf;fq;fis Neubahf ntspg;gLj;Jk; Fwpf;Nfhs;fshff; fhzg;gLk;. epWtdk; xd;wpd; Jizf; Fwpf;Nfhs;fs; gpujhd Fwpf;Nfhs;fis mile;J nfhs;tJld; njhlu;G gl;litahff; fhzg;gLk;. cjhuzk;: gpujhd Fwpf;Nfhs; Jizf; Fwpf;Nfhs;fs; 15% ,yhg tsu;r;rp

njhopw;ghl;Lr; nryTfspy; 15% Nrkpg;gpid mile;J nfhs;sy; 15% tpw;gid tsu;r;rpapid mile;J nfhs;sy;

2.1 ,yhg kw;Wk; ,yhg Nehf;fw;w epiy

2.2 kw;Wk; nghJj; Jiw

2.3 jdpahh;Jiw th;j;jf epWtdq;fs;

ghlg; Gj;jfj;jpy; “epWtdj;jpd; tsq;fs;;” vd;Dk; gFjpapy; Fwpg;gplg;gl;l cs;slf;fq;fSf;F

Nkyjpfkhfg; gpd;tUk; Fwpg;gpidg; ghh;itaplTk;.

mj;jpahak; 1Tzpf epWtdq;fSf;fhd

mwpKfk

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

Kdpj tsq;fs; Mdit epWtdj;jpw;F kf;fshy; toq;fg;glf;$bacw;gj;jpj;jpwd; tha;e;j Nritfis cs;slf;Ffpd;wd. ,it epWtdq;fspd;je;JNuhgha ,aYikapd; gpujhdkhd mk;rq;fshFk;. gpd;tUtdtw;iw kdpj tsq;fs; cs;slf;Ffpd;wd.

egh;fspd; vz;zpf;if

epWtdj;jpw;FNjitahd

jpwd;fs;

fyhrhuk;

mwpT

njhopw;gil

Page 3: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

mj;jpahak; 2

fzf;fPl;bd; tfpgq;F

1.1 fzf;fPL vd;why; vd;d?

1.2 fzf;FfSf;fhd Njit

1.3 epjp mwpf;iffs; kw;Wk; fzf;fPl;Lj; jfty;fisg; gad;gLj;Jgtu;fs;

1.4 fzf;fPl;Lj; jfty;fspd; gz;Gfs;

1.5 fzf;fPl;L njhopw;ghl;bd;

fl;likg;G

1.3.2 epiyj;jpUf;ff;$baJk;

xUq;fpizf;fg;gl;lJkhd mwpf;iffs;

2.1 epjpf;fzf;fPLk; Kfhikf;fzf;fPLk ;

2.2 jfty; gpuNahfk;

2.3 epjp Kfhikj;Jtk;

2.4 fzf;fha;T

2.5 ,lu; Kfhikj;Jtk

2.6 nghJ tzpfj; jiytu;

2.7 Vida jpizf;fsq;fSk; gFjpfSk;

2.2.1 fl;Lg;ghL kw;Wk; nraw;ghl;Lj;jiyik

2.4.1 cs;sff;fzf;fhaT;

1.3.1 ,yhg Nehf;fkw;w Kaw;rpfs;

3.1 Ntiyr;#oiy khw;wpaikj;jy;

3.2 Gjpa njhopy;El;gq;fs; 3.3 fzf;fhsu;fSf;F Njitahd jpwd;fs;

3.4 fzf;fhsupd; tfpghfk;

Re;ijg;gLj;jy;> cw;gjp;jp eltbf;iffs; kw;Wk; tpw;gidf;fg; gpd;dhd Nrit Kjyhd

Nkyjpf njhopw;ghLfisAk; ghPl;rpj;Jg;

ghh;f;FkhW khzth;fs; Ntz;lg;gLfpd;wdh;.

3.4.1 ghuk;gupa tfpghfj;jpw;F vjpuhd tpku;rdq;fs

3.4.2 tzpfg;gq;fhsuhf epjpj; njhopw;ghL

3.4.3 tzpf gq;fhsu; khjpupapy; cs;s gpur;rpidfs;

3.4.4 Rje;jpukhd tzpfg;gq;fhsu;

fzf;fhsu; xUtuJ tfpghfk;

20Mk; E}w;whz;bd; ,Wjpg; gFjp tiu fzf;fhsuJ tfpghfk; fzf;Ffis rkg;gLj;jy; kw;Wk; ,yf;fq;fisg; gupNrhjpj;jy; Mfpatw;Wld; njhlu;Ggl;ljhfNt fhzg;gl;lJ. vdpDk;> ,d;W mtu;fs; xU NtWgl;l tfpghfj;ij tfpg;gJld;> mtu;fs; jkJ tfpghfj;jpDs;Ns gytifahd tplaq;fis cs;slf;fpAs;sdu;. gpd;tUk; njhopw;ghLfis milahsk; fhz KbAk;.

epjp mwpf;ifaply;- ,zf;fg;ghl;L tfpghfk;: epjp mwpf;iffs; fzf;fhsu;fsJ ntspaPLfspy; Kf;fpakhditahFk;. jdpahu; fk;gdp my;yJ nghJf; fk;gdp vJthf ,Ug;gpDk;> mit epajpj; Njitg;ghLfis epiwT nra;Ak; tifapy; tzpfj;jpd; epjpg; ngWNgWfs;> epjp epiyikfs; kw;Wk; fhRg; gha;r;ry;fs; Mfpatw;iwj; njspthff; fhl;lf; $ba tifapyhd epjpf; $w;Wf;fisj; jahupj;J toq;Fjy; Ntz;Lk;.

Kfhik mwpf;ifaply;:,e;j mwpf;iffs; gpujhdkhf epWtdj;jpd; njhopw;ghLfSf;F cjtp toq;Ftjw;fhf jahupf;fg; gLtJld;> cs;sf mf;fiw cs;s jug;gpdUf;F toq;fg;gLfpd;wd. tzpfj;jpd; epjpg; ngWNgWfisj; jPu;khdpf;Fk; njhopw;ghl;L khwpfis fz;fhzpj;jy; kw;Wk; ifahSjy; ,q;F fhzg;gLk; rthyhFk;.

cs;sff; fzf;fha;T:cs;sff; fzf;fha;Tj; njhopw;ghlhdJ gpujhdkhf epjp mwpf;ifaply; nraw;ghl;Lg; gFjpapy; fl;Lg;ghLfs; fhzg;gLfpd;wdth vd;gijAk; rupahd gbKiwfs; gpd;gw;wg;gLkplj;J Jy;ypakhd tifapy;> cupa fhyhfhyj;jpy; epjpf; $w;Wf;fisj; jahupj;J toq;f cjTjy; MFk;.

epjpj; njhopw;ghl;L ,lu; Ma;thsu;/Kfhikahsu; (njhopw;ghLfspd; ,lu;fis Ma;T nra;jy;)ngUkstpy; fzf;fPl;L nkd;nghUl;fs; epjp mwpf;ifapy; gq;fspg;G nrYj;Jk; tzpfq;fspy; fzzp kag;gLj;jg;gl;l fzf;fPl;L Kiwfspyhd ehshe;j njhopw;ghLfspy; fhzg;glf; $ba ,lu;fis milahsk; fz;L Kfhik nra;tjw;fhd Njit mjpfkhff; fhzg;gLfpwJ.(c-k;: juT cs;sPbyhd jtWfs;)

fzf;fPl;Lj; jfty; Kiwik (fzf;fPl;L Kiwikfis

tbtikj;jYk; eilKiwg; gLj;jYk;)rpy fzf;fhsu;fs; ghuk;gupa my;yJ fzzp Kiwikapy; mike;j fzf;fPl;L Kiwikfis tbtikj;J eilKiwg; gLj;Jtjpy; epGzj;Jtk; tha;e;jtu;fshf cs;sdu;. fzzp kag;gLj;jg;g;gl;l fzf;fpay; KiwikAld; njhlu;G gLk; NghJ>

ghlg; Gj;jfj;jpy;

“fzf;fhshpd; tfpghfk;” vd;Dk; gFjpapy; Fwpg;gplg;gl;l cs;slf;fq;fSf;F Nkyjpfkhfg; gpd;tUk; Fwpg;gpidg; ghh;itaplTk;.

fzf;fhsu; Kfhik kw;Wk; jfty; njhopEl;g tbtikg;ghsu;fs; MfpNahupilNa xU ,izg;ghf njhopw;gl;L Kfhikapd; Njitg;ghl;il jfty; njhopEl;g jpizf;fsk; Gupe;J nfhs;sf;$ba tifapy; nkhop ngau;j;Jf; $Wtjpy; <LgLtu;. tzpf cyFldhd cwTfs; (tzpf cyFldhd tiyaikg;G):jw;fhyj;jpy; fzf;fhsu;fs; R+oy; kw;Wk; ifj;njhopypy; cUthFk; rthy;fs; kw;Wk; tha;g;Gf;fis milahsk; fz;L me;j rthy;fs; kw;Wk; tha;g;Gf;fspd; jhf;fk; njhlu;gpy; jkJ rpNu\;l Kfhikj;Jtj;Jf;Fj; njupag; gLj;Jtjw;fhf jkJ tiyaikg;Gf;fisg; gad;gLj;Jfpd;wdu;.

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

Page 4: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

Kfhikj;JtJf;fhd mwpKfk;

Kfhikj;Jt nrad;Kiwfs; (Robbbins, De Cenzo, & Coulter, 2012). Kfhikj;Jtj;jpd; gpujhd nraw;ghLfs; xd;Nwhnlhd;W njhlu;G gl;litahff; fhzg;gLfpd;wd.

jpl;lkply;

jpl;lkply; vd;gJ tzpfj;jpd; ,yf;Ffis fUj;jpy; nfhz;L milag;gl Ntz;baitfSld; njhlu;G gLtJld; ,e; Nehf;fq;fis milaf; $baitfs; njhlu;gpy; jPu;khdq;fis Nkw;nfhs;Sjy; MFk;. ,J NkYk; ahu; vjid epiwNtw;Wjy; Ntz;Lk;> mJ vt;thW epiwNtw;wg;gly; Ntz;Lk; kw;Wk; mit vt;tsT fhyj;jpDs; epiwNtw;wg;gly; Ntz;Lk; Kjyhd gpuj;jpNafkhd rpy nraw;ghLfSld; njhlu;G gLfpd;wd.

xOq;fikj;jy;

xOq;fikj;jy; vd;gJ tzpfk; xd;wpy; fhzg;gLk; kdpj tsk;> cgfuzq;fs; kw;Wk; epjp Mfpa tsq;fis xd;wpizf;fpd;w xU Kfhikj;Jt nraw;ghL MFk;. ,t;tsq;fs; nraw;jpl;lk; my;yJ nraw;ghL xd;wpid epiwNtw;Wtjw;F Kf;fpakhditahff; fhzg;gLtJld; ,k; %d;W tsq;fSk; tpidj;jpwd; kw;Wk; gaDWjp tha;e;j tifapy; gad;gLj;jg; gLtjid cWjp nra;Ak; nghWg;G KfhikahsUilajhFk;.

xOq;fikj;jypd; mbg;gil jpl;lkply; MFk; vd;gJ ,q;F njspthfpd;wJ. jpl;lkply; Nkw;nfhs;sg;gl Ntz;ba nraw;ghLfSld; njhlu;G gLtjdhy; Kfhikahsu; tsq;fis rpwg;ghf xOq;fikf;ff; $bajhf ,Uf;Fk;.

jiyik tfpj;jy;

,J Copau;fspilNa mjpf ngWNgw;iw Vw;gLj;jf; $ba mjpf jd;dk;gpf;ifia Vw;gLj;Jtjw;fhd Neu;f;fzpa Cf;Ftpg;igg; gad;gLj;JjYld; njhlu;G gLfpd;wJ. epWtdk; jpl;lkpl;l tifapy; Nehf;fq;fis mile;J nfhs;tjw;F ngWNgWfs; mtrpakhditahf cs;sd.

fl;Lg;gLj;Jjy;

fl;Lg;gLj;jyhdJ xl;Lnkhj;j jpl;lj;jpw;F Vw;g nraw;ghLfs; epiwNtw;wg; gl;likia cWjp nra;tJld; njhlu;G gLfpd;wJ. xU Kfhikahsu; vd;w tifapy; jpl;lkplg;gl;l tifapy; nraw;ghLfs; epiwNtw;wg;gLjiy cWjp nra;jy; mtrpakhdjhFk;.

2.3 vy;ld; khNah: kdpjts njhlu;Gfs;

1.3 Kfhikj;Jt nrad;Kiw

1.1 Kfhikj;Jtk;

3 tpidj;jpwDk; tpisjpwDk;

1.4 Kfhikj;Jt tifg;gLj;jy;fs;

2.1 n`d;wp ghay;: Kfhikj;Jtj;jpd; Ie;J njhopw;ghLfs;

2.2 F.W. nla;yu;: tpQ;Qhd Kfhikj;Jtk;

2.4 Kfhikj;Jtk; njhlu;ghd etPd vOj;jhsu;fs;

1.2 epWtdq;fis Kfhiknra;jy;

1.5 xOq;fikj;jy; njhopw;ghl;by; Kfhikahsupd; ghj;jpuk;

1.5.1 Ntiyia jpl;lkply;

1.5.2 vq;F tsq;fshdJ gad;ghl;bw;fhf mjpfk; xJf;fg;gLfpwJ vd;gij kjpg;gply;

2.3.1 etPd kdpj njhlu;Gfs;

2.1.1 ghaypd; gjpdhd;F jj;Jtq;fs;

1.4.1 rpNul;l Kfhikj;Jtk;

1.4.2 ,ilepiy Kfhikahsu;fs;

1.4.3 fPo;kl;l Kfhikahsu;fs;

1.4.4 tupirepiy kw;Wk; Copa Kfhikahsu;fs

1.4.5 njhopw;ghl;L mjpfhuk;

1.4.6 ngWkjpg; ghq;F Kfhikahsu;fs;

3.2 tpisjpwdpw;fhd Kiwik ts mZFKiw

3.3 cs;sf nrad;Kiw mZFKiw

3.1 rpf;fdk;> tpidj;jpwd; kw;Wk; tpisjpwd;

3.4 Fwpf;Nfhs; mZFKiw

2.5.1 Kfhikj;Jtj;jpd; gzpfs;

2.5.2 Kfhikj;Jt nrad;Kiwfs;

1 Kfhikj;Jtj;jpd; Nehf;fKk; nrad;KiwAk;

ngWkjpg; ghq;F kw;Wk; ngWkjpg; ghq;F Kfhikahsu;fs;

ngWkjpg; ghq;F vd;gJ thbf;ifahsu; tpUk;Gk; nghUl;fs; my;yJ Nritfis toq;Ftjw;fhd njhlu;r;rpahd gbKiwfis cs;slf;FfpwJ. ,e;j nrad;KiwfSld; njhlu;Ggl;l Kfhikahsu;fs; me;j Kiwikfspy; cs;s tpuaq;fis Fiwj;J nghUl;fs; NritfSf;F ngWkjp Nru;f;fpd;wdu;.

,e;j njhlu; eltbf;iffs; ntspthupahf toq;Fdu;fSld; Muk;gpj;J thbf;ifahsu;fSld; Kbtilfpd;wJ. toq;Fdu;fs; kw;Wk; thbf;ifahsu;fs; tzpfj;jpd; tbtikg;G> cw;gj;jp> re;ijg;gLj;jy;> tpepNahfk; kw;Wk; thbf;ifahsu; Nrit Kjyhd cs;sf nraw;ghLfs; %ykhf ,izf;fg; gLfpd;wdu;.

tzpfk; Njitahd %yg; nghUl;fis toq;Fdu;fsplk; ,Ue;J ngw;Wf; nfhs;tJld; jkJ cs;sf nrad;Kiwfspd; Clhf mtw;wpid KbTg; nghUl;fs; Nritfshf epiwT nra;J ntspthup thbf;ifahsu;fSf;F toq;Ffpd;wdu;.

cs;sf nraw;ghLfs; %yg; nghUl;fSf;F ngWkjpia Nru;g;gjd; %yk; epWtdj;jpd; thbf;ifahsu;fSf;F Njitahd KbTg; nghUl;fs; Nritfshf cw;gj;jp nra;fpd;wd.

tpuaq;fis Fiwj;J ngWkjpia Nru;f;Fk; cs;sfr; nraw;ghLfspy; <LgLk; Kfhikahsu;fs; ngWkjpg; ghq;F Kfhikahsu;fs; vdg;gLtu;.

mj;jpahak 3Kfhikj;JtJf;fhd

mwpKfk;

ghlg; Gj;jfj;jpy; “ Kfhikj;Jt nrad;Kiw;;” vd;Dk; gFjpapy; Fwpg;gplg;gl;l cs;slf;fq;fSf;F Nkyjpfkhfg; gpd;tUk; Fwpg;gpidg; ghh ;itaplTk;.

ghlg; Gj;jfj;jpy; “ngWkjpg; ghq;F Kfhikahsu;fs;;;” vd;Dk; gFjpapy; Fwpg;gplg;gl;l cs;slf;fq;fSf;F Nkyjpfkhfg; gpd;tUk; Fwpg;gpidg; ghh;itaplTk;.

Page 5: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

1.1 epWtd Kiwik mZFKiw

1.2 tzpfg;

nghUspay

2.1 cw;gj;jpf fhuzpfs;

2.2 rhjhuz gz;lKk; ,opTg;

gz;lKk;

2.3 fpgd; gz;lk;

2.4 ntg;yd;

gz;lq;fs;

3.1 tsq;fspd;

mUikj;jd;ik

4.1 fzf;fPl;L ,yhgk;

4.2 nghUspay; ,yhgk;

3.2 cw;gj;jpr;

rhj;jpa tisap

3.3 re;ju;g;gr;nryT : tsq;fspy; xd;iwg;

gad;gLj;jp kw;nwhd;iwg;;gad;gLj;j

hJ tpLtjd; nryT.

2.5 nghJg; gz;lq;fs;

2.5.2 ,ytr rthupg; gpur;rpid

2.5.1 nghJg; nghUl;fSf;fhd epge;jidfs;

“rhjhuz gz;lq;fs; kw;Wk; ,opTg; gz;lq;fs;” fPo; toq;fg;gl;Ls;s tpsf;fj;jpw;F fPNo nfhLf;fg;gl;Ls;s tiugl vLj;Jf;fhl;Lf;fis ghHf;fTk;.

“fpgd; gz;lk” fPo; toq;fg;gl;Ls;s tpsf;fj;jpw;F fPNo nfhLf;fg;gl;Ls;s tiugl vLj;Jf;fhl;Lf;fis ghHf;fTk;.

ghlE}ypd; cs;slf;fj;jpy; “nghUshjhu tsq;fs;” fPo; toq;fg;gl;Ls;s tpsf;fj;jpw;F fPNo nfhLf;fg;gl;Ls;s tiugl vLj;Jf;fhl;Lf;fis ghHf;fTk;.

“ntg;yd; gz;lq;fs; ” fPo; toq;fg;gl;Ls;s tpsf;fj;jpw;F fPNo nfhLf;fg;gl;Ls;s tiugl vLj;Jf;fhl;Lf;fis ghHf;fTk;.

mj;jpahak; 4tzpfg; nghUspaYf;fhd Xh;

mwpKfk;

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

Page 6: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

Kiwik xd;wpd; mbg;gilf; fl;likg;G m. cs;sPL M. nrad;Kiw

,. ntspaPL

4.4 Efu;Nthd; gFj;jwpT njhlu;ghd

vLNfhs;fs;

1.1 epWtd Kiwik

mZFKiw 1.2 Kiwik vy;iyfSk; mjdJ

#oYk;

2.3 nghJr; #oy;fs;

4.4.1 msTrhu; gad; ghL

2.1 cs;sfr; #oy;

1.3 %ba kw;Wk; jpwe;j

Kiwikfs;

1.4 tzpfq;fs; vd;gJ khw;Wr;nra;if

Kiwikfs;

1.5 mf;fiwjhuu;fs;

%lg;gl;l Kiwik

,q;F R+oypy; ,Ue;J vJtpjkhd cs;sPLfSk; ngwg;gLtNjh my;yJ R+oYf;fhd vJtpjkhd ntspaPLfSk; Nkw;nfhs;sg; gLtNjh ,y;iy.

2.2 Ntiyr; #oy;

xU gue;Jgl;l tifg;gLj;jypy; epWtd R+oypy; %d;W gilfs; fhzg;gLfpd;wd.

1. cs;sf R+oy; 2. Ez;ghf/nraw;ghl;L R+oy; 3. ngUk;ghf/nghJ R+oy;

2.4 Neub kw;Wk; kiwKf

nraw;ghl;L #oy;

,ilepiyahsu;fs;- tpepNahf];ju;fs;

epWtdq;fs; jkJ cw;gj;jpfis thbf;ifahsu;fSf;F nrd;wilaTk; tpepNahfk; nra;aTk; ,ilepiyahsu;fis njupT nra;tJld; ,ilepiyahsu;fs; ,d;wpAk; mtw;wpdhy; Efu;Nthiu nrd;wila KbAk;.

,e;j ,ilepiyahsu;fs; rpy;yiw tzpfq;fshfNth my;yJ nkhj;j tzpfq;fshfNth ,Uf;fyhk;. gpd;tUk; tiuglk; ,ilepiyahsu;fsJ gad;ghl;bidf; fhl;LfpwJ. (mj;jpahak; 7 Ig; ghu;f;fTk;)

2.5 rpw;wpd kw;Wk; Ngupdr;

#oy;fs;

4.1 re;ij vd;why;

vd;d?

4.2 tpiyf; Nfhl;ghLk;

re;ijAk;

4.3 gad;ghL 4.4.2 tupirrhu;

gad;ghL;

3.1 rpw;wpdr; #oypd;

$Wfs;

ngUk;ghf R+oyhdJ nghJr; R+oy; vdTk; miof;fg;gLk;. ,J midj;Jj; JiwfSf;Fk; nghJthdjhFk;. murpay; kw;Wk; rl;l mstpy; Nkw;nfhs;sg;gLk; jPu;khdq;fs; nghUshjhuj;jpy; fhzg;gLk; midj;Jj; JiwfspYk; Neu;f;fzpa my;yJ vjpu;f;fzpaj; jhf;fj;jpid Vw;gLj;Jk;. MfNt nghUspay;> r%f fyhrhu kw;Wk; njhopEl;g fhuzpfspy; Vw;gLk; khw;wq;fs; me;j Jiwapy; njhopw;gLk; midj;J tzpfq;fspdJk; eltbf;iffs; kPJ jhf;fk; nrYj;Jk;. epWtdq;fs; mtw;wpd; kPJ fl;Lg;ghl;bidf; nfhz;bUf;fhikapdhy; Ngupdg; nghUshjhu Ma;T kpfTk; Kf;fpakhdjhFk;. MfNt mtw;wpyhd khw;wq;fs; kw;Wk; Nghf;Ffs; Mfpatw;wpid mwpe;jpUj;jy; epWtdj;ij tpidj;jpwd; kw;Wk; tpisjpwd; tha;e;j tifapy; epWtdj;ij Kfhik nra;tjw;F mtrpakhFk;. cjhuzk;: tzpfq;fSf;fhd tupia muR mjpfupg;gpd;> mJ epWtdq;fs; kPJ jhf;fj;ij Vw;gLj;Jk; (rl;lf; fhuzp)

ghlg; Gj;jfj;jpy; “%ba kw;Wk; jpwe;j Kiwikfs” vd;Dk; gFjpapy; wpg;gplg;gl;l cs;slf;fq;fSf;F Nkyjpfkhfg; gpd;tUk; Fwpg;gpidg; ghh;itaplTk;.

ghlg; Gj;jfj;jpy; “rpw;wpdr; #oypd; $Wfs; ” vd;Dk; gFjpapy; wpg;gplg;gl;l cs;slf;fq;fSf;F Nkyjpfkhfg; gpd;tUk; Fwpg;gpidg; ghh;itaplTk;.

mj;jpahak; 5

Ez;zpd nghUspay

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

Ed;dpiyr; #oy;

s

tpw;gidahsH thbf;ifahsH

,ilepiyahsHfs;

jd;dyf; FO

s

Nghl;bahsHfs;

s

jpwd;

s

fyhr;rhuk;

s epWtdk;

s

njhopyhsHfs;

epWtdk;

s

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3.4 eyd; ,og;G

1.15 Nfs;tp> ehfupfk; kw;Wk; vjpu;ghu;f;iffs;

1.13 re;ijf; Nfs;tp kw;Wk; tUkhdg; gq;fPL

1.11 gz;lj;jpw;fhd tpiy rhu; Nfs;tp nefpo;r;rpapy; nry;thf;F nrYj;Jk; fhuzpfs;

1.1 Nfs;tp vz;zf;fU

1.7 cjhuzk; Nfs;tpapd; Gs;sp nefpo;r;rp

1.9 FWf;F Nfs;tp nefpo;r;rp

1.5 tpiyrhu; Nfs;tp nefpo;r;rp

1.3 re;ijf; Nfs;tp tisap4.1 tpla cjhuzk;

4.2 gFg;gha;T

4.3 tpiy xU rkpQ;iQ

3.1 tpiy El;gj;jpd; njhopw;ghLfs;

3.2 tpiy El;gq;fSk; rkdpiy tpiyAk;

3.3 cw;gj;jpahsd; kpifAk; Efu;Nthd; kpifAk;

epiwNghl;b epiyikapy; CHP1 MdJ Efu;Nthu; kpif MFk;. (gf;fk; 148 Ig; ghu;f;fTk;). tpjpf;fg;gLk; tpiy P1 Mf cs;s NghJ> jdpAupik epiyikfspd; fPo; Efu;Nthd; kpif MFk;. jdpAupik epiyapd; fPo; HIJ MdJ KOikahf ,of;fg;gLk; ed;ikahf cs;sikahy; mJNt eyd; ,zf;fj; jhf;fk; MFk;. 2.1 epuk;gy; vz;zf;fU

2.2 epuk;gy; tisap

2.3 FWq;fhy epuk;gy; tisap

1.6 cjhuzk; Nfs;tpapd; tpy; nefpo;r;rp

2.4 ePz;lfhy epuk;gy; tisap2.5 epuk;gy; njhifapy; nry;thf;Fr; nrYj;Jk; fhuzpfs;

2.6 re;ij epuk;gy; tisapapd; efu;T

2.7 epuk;gy; tpiy nefpo;r;rp

2.8 epuk;gy; nefpo;r;rpiaj;

jPh;khdpf;fk; fhuzpfs;

1.2 Nfs;tp ml;ltizAk; Nfs;tp tisapAk;

1.4 gpujpaPLfSk; epug;Gf;fSk;

1.8 tUkhdk; rhu; Nfs;tp nefpo;r;rp

1.10 tpsk;gug;gLj;jy; Nfs;tp nefpo;r;rp

1.12 tPl;Lj;Jiw tUkhdKk; Nfs;tpAk;: rhjhuz gz;lKk; ,opTg; gz;lKk;

1.14 Nfs;tpf; Nfhl;bd; efu;T

1.11.2 gjpyPLfspd; fpilg;gdT

1.11.1 gz;lj;jpd; kPJ nrytpLk; tUkhdj;jpd; tPjk;

1.11.3 Njitapd; jd;ik

1.11.4 fhy vy;iy

1.11.5 nfhs;tdTg; of;fk;

ghlg; Gj;jfj;jpy; “Efu;Nthu; kpif kw;Wk; eyd; ,zf;fj; jhf;fk;” gFjpapd; fPo; nfhLf;fg; gl;Ls;s Fwpg;Gf;fSf;F Nkyjpfkhf> fPNo nfhLf;fg; gl;Ls;s Fwpg;gf;fisg; ghh;itaplTk;.

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg;

gl;Ls;sd.

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg;

gl;Ls;sd.

O

C

P1

P

H

I

J

Q

AR=MR=D

MR

AR

AR= ruhrhp tUkhdk;

MR=vy;iy tUkhdk;

P1 = jdpAhpik tpiy

mj;jpahak;; 6Nfs;tp> epuk;gy; kw;Wk;

re;ijr; rkepiy

Page 8: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

5.1.1 Efh;Nth; nghUl;fs;

5.1.2 ifj;njhopy; my;yJ tzpfj;jpw;F tzpf (B2B) re;ijfs;

5.1.3 epWtd nfhs;Kjy; elj;ij

5.1.4 jPh;khdnkLj;jy; myF.

5.1.5 Cf;Ftpg;G fyg;G tpahghuk; my;yJ mur nfhs;tdthsh;

6 epuk;gyhsh;fSk; toq;Fdh;fSk; 2 Nghl;br; rf;jpfs;

toq;Fdu;fsJ tiffs;

gy;NtW tifahd toq;Fdu;fs; fhzg;gLfpd;wdu;. cjhuzkhf: cw;gj;jpahsu;fs;- toq;fy; rq;fpypapd; gpujhd %yfkhd ,it Muha;r;rpfis elhj;jp> cw;gj;jpfis cUthf;fp> cw;gj;jpfis Nkw;nfhs;fpd;wdu;. ,t;thwhd toq;Fdu;fsplk; ,Ue;J rpwe;j tpiyapidg; ngw;Wf; nfhs;sf; $bajhf ,Ug;gjdhy; ,it rpwe;j %yq;fshf fhzg;gLk;. nkhj;j kw;Wk; rpy;yiw tzpfq;fs;- ,uz;lhtJ epiy %yfq;fshfpa ,it cw;gj;jpahsu;fsplk; ,Ue;J ghupa njhiffspy; nfhs;tdtpid Nkw;nfhs;fpd;wd. ,it rpwpa cs;ehl;L tpw;gidahsu;fs;> nkhj;j tpahghupfs; kw;Wk; rpy;yiw tpahghupfSf;F tpw;gid nra;tjw;fhf nghUl;fis fsQ;rpag; gLj;jp itj;jpUf;Fk;. tpepNahf];ju;fs; kw;Wk; nkhj;j tzpfq;fs; epWtdq;fSf;Nfh my;yJ muRf;Nfh Neubahf ghupa njhiffis toq;ff; $Lk;.

,wf;Fkjpahsu;fs; kw;Wk; Vw;Wkjpahsu;fs;: ,tu;fs; xU ehl;by; cw;gj;jpahsu;fsplk; ,Ue;J nghUl;fisf; nfhs;tdT nra;tJld; kw;nwhU ehl;by; cs;s tpepNahf];ju; xUtUf;F Vw;Wkjp nra;tu; my;yJ kw;nwhU Vw;Wkjpahsuplk; ,Ue;J jkJ ehl;Lf;F ,wf;Fkjp nra;tu;. rpyu; kw;iwa ehLfspy; cs;s toq;Fdu;fsplk; ,Ue;J Neubahfg; nghUl;fisf; nfhs;tdT nra;tjw;fhf ntspehLfSf;F gazk; Nkw;nfhs;tu;.

RahjPd jpwdhsu;fs;- ,tu;fs; rhjhuzkhf jhk; tbtikj;j nghUl;fis rpwpa rpf ;fdkhd msTfspy; cw;gj;jp nra;J Neubahf rpy;yiw tzpfu;fSf;F my;yJ Kftu;fs; kw;Wk; tu;j;jf fz;fhl;rpfs; Clhf ,Wjpg; ghtidahsu;fSf;F tpw;gid nra;tu;.

Refer below note in addition to the content presented on “Competitive forces "in the Study Text.

ghlg; Gj;jfj;jpy; "toq;Fdh;fspf; Njh;T" vd;Dk; gFjpapy; toq;fg; gl;Ls;s Fwpg;Gf;fSf;F Nkyjpfkhfg; gpd;tUk; Fwpg;Gf;fisg; ghh;itaplTk;.

Nghl;lupd; Ie;J fhuzp Kiwik

gpujpaPLfspd; mr;RWj;jy;

nfhz;L nry;yf; $ba njhiyNgrpfspd; Nritf;F gpujpaPLfshf Neub re;jpg;Gf;fs; fhzg;gLfpd;wd. tho;f;iff; Nfhyq;fs; Kjyhd Vida fhuzpfs; fhuzkhf ,J mjpf Neuk; vLf;Fk; nraw;ghlhff; fhzg;gLtjdhy; ,e;jj; Jiwapy; gpujpaPLfspd; mr;RWj;jy; FiwthdJ vd kjpg;gplg; glyhk;.

toq;Fdu; Nguk; NgRk; gyk;

ifj; njhiyNgrpj; Jiwapy; cgfuz toq;Fdu;fs; toq;Fdu;fshf fUjg; glyhk;. ,it tpNrl tifahd cgfuzq;fshf fhzg; gLtjhy; toq;Fdu;fs; Mjpf;fk; nfhz;ltu;fshf fhzg;gLtu;. ,e;j tpNrl tif cgfuzq;fis toq;Fk; toq;Fdu;fs; FiwthfNt fhzg;gLtjhy; tzpfq;fs; mtu;fspy; ngupJk; jq;fpapUf;f Ntz;b cs;sJ. epWtdq;fs; kPJ toq;Fdu;fs; xU Kf;fpakhd gq;fpid tfpf;fpd;wdu;. gpujhdkhf mtu;fs; %yg; nghUl;fis toq;Ftjpy; <LgLk; NghJ ,J mjpfkhFk;. ngUk;ghyhd tzpfq;fs; msTf;F mjpfkhd ,Ug;gpid itj;jpUg;gjw;F ,aYik nfhz;bUg;gjpy;iy vd;gjdhy; mtu;fs; toq;Fdu;fsJ cupa fhyj;jpyhd toq;fYf;fhf mjpfk; jq;fpapUf;f Ntz;b cs;sJ.

toq;Fdu; xUtiuj; njupT nra;a Kd;du; xUrpy tpdhf;fSf;F tpilaspf;f Ntz;b ,Uf;Fk;.

ew;ngau;> toq;Fdu;fsJ Vida thbf;ifahsu;fs; ahu;> ,ae;jpuq;fs; kw;Wk; %yg; nghUl;fspd; ju epakk;> KbTj; jpfjpfis re;jpg;gjpyhd mDgtq;fs; kw;Wk; nghUl;fspd; tpiyfs; MfpadTk; gupNrhjpf;fg; glyhk;.

Vw;fdNt fhzg;gLk; Nghl;bahsu;fsJ mr;RWj;jy;

,yq;ifj; njhiyj; njhlu;ghly; Jiw xU rpwe;j cjhuzk; MFk;. thbf;ifahsu;fisf; ftu;e;J ,Og;gjw;fhf tpiyg; Nghl;b> tpsk;gug ; Nghuhl;lk;> Nkk;gLj;jy; eltbf;iffs; Mfpad Nkw;nfhs;sg;gLfpd;wd. Vw;fdNt cs;s Nghl;bahsu;fsJ mr;RWj;jy; gykhdjhff; fzpf;fg;glyhk;.

epiwNghl;bapd; jhf;fq;fis NkYk; #Ljyhf tpsq;fpf;

nfhgs;SkhW mwpTiu toq;fg; gLfpwJ

Gjpa cs;Eioifapd; mr;RWj;jy;

ifj;njhopypDs; cs;Eioiff;fhd jilfs; fhzg;glhjtplj;J Gjpa tzpfq;fs; jw;Nghija tzpfq;fspd; Nghl;bapy; ,ize;J nfhs;sf; $Lk;. ,e;j tzpfq;fSk; re;ij epuk;giy mjpfupg;gjdhy; re;ij ftu;r;rp mw;wjhf khw;wkila mJ re;ijapy; jw;NghJs;s tzpfq;fspdJ ,yhgj; jd;ikapidf; Fiwf;Fk;. Mdhy; ,yq;ifapd; epiyiag; nghWj;j tiu Vw;fdNt Ie;J tzpfq;fs; re;ijapy; ,Ug;gjdhy; cs;Eioiff;fhd rhj;jpak; FiwthfNt kjpg;gPL nra;ag; gLfpwJ. 2008Mk; Mz;L tiu 4 Nghl;b tzpfq;fs; khj;jpuk; fhzg;gl;ld. 2009 ,y; vahu;nly; xU Gjpa Nghl;bahsuhf cs;Eioe;jJ. mtu;fshy; mDkjpf; fl;lzk; kw;Wk; cl;fl;likg;Gf; fpuaq;fs; Kjyhd EioTf;fhd jilfis ntw;wp nfhs;s Kbe;jJ.

nfhs;tdthsu;fsJ Nguk; NgRk; gyk;

,yq;ifapy; nfhz;L nry;yf; $ba njhiyNgrp Nritfspd; toq;Fdu;fspd; khwpf; nfhs;sf; $ba Rje;jpuk; thbf;ifahsu;fSf;F fhzg;gLfpd;wJ. ,d;W xU toq;FduplkpUe;J xU ,yf;fj;ijg; gad;gLj;jpf; nfhz;L kw;nwhU Nrit toq;FduplkpUe;J kw;nwhU ,izg;gpidg; ngw;Wf; nfhs;s KbAk;. Nrit toq;Fdu;fs; nfhs;tdthyu;fis fl;Lg;gLj;Jtjw;fhf NtWgl;l re;ijj; je;jpuq;fis mwpKfg; gLj;jp eilKiwg; gLj;Jfpd;wdu;. (c-k;: njhiyNgrp NritAldhd nghjpaikg;G> ngWkjp Nru; Nritfs;)

,d;dKk; thbf;ifahsu;fsJ Nguk; NgRk; gyk; gykhdjhfNt kjpg ;gplg; gLfpwJ.

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

mj;jpahak; 7Nghl;bahsh;fs;>

thbf;ifahsh;fs; kw;Wk; epuk;gyhsh;fs;

Page 9: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

1.1 nkhj;jr;nryTfs;

1.2 nkhj;j nryTf; Nfhl;bd; rhpT

1.3 vy;iyr; nryT

2.1. nkhj;j tUkhd tisap

2.2 ,yhg cr;rg;gLj;jy; Gs;sp

2.3 gy;NtWgl;l re;ijfspy; ,yhg cr;rg;gLj;jy;

2.4. J}a epiwNghl;b – FWq;fhyr; rkepiy

2.5 G+uz epiwNghl;b– ePz;lfhyr; rkepiy

2.6 jdpAhpikapy; ,yhg cr;rg;gLj;jy

2.7 jdpAhpikg; Nghl;bapd; ,yhg cr;rg;gLj;jy; rkepiy.

2.8 rpyUhpik kw;Wk; Kwptile;j Nfs;tp tisap2.9 rpyUhpikr; re;ijapd; ,yhg

cr;rg;gLj;jy;.

2.2.1 cUtg;glk;

2.2.3 ,yhg cr;rg;gLj;jy; Gs;spapy; vy;iyr; nryT vy;iy tUkhdj;jpw;F rkkhf fhzg;gLk;.

2.2.2 ,yhg cr;rg;gLj;jy; Gs;spf;fhd tiugl uPjpahd

tpsf;fk;.

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

mj;jpahak; 8fpuaq;fs;> tUkhdq;fs; kw;Wk;

cw;gj;jpj;jpwd;

Page 10: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

2.6.1 INuhg;gpa xd;wpak

Gwr; R+oy; Ma;T

,e;j Ma;thdJ xNu Jiwapy; cs;s tzpfq;fSf;F nghJthd> tzpf epWtdj;jpd; fl;Lg;ghby; ,y;yhj R+oy; khupfyhd murpay;> nghUspay;> r%f kw;Wk; njhopEl;gf; fhuzpfs; njhlu;ghd Ma;T MFk;. ,e;j Ma;thdJ Gwr; R+oypy; cs;s tha;g;Gf;fs; kw;Wk; mr;RWj;jy;fs; Mfpatdtw;iwf; fz;lwptjw;F tzpfj;Jf;F cjTk;. mj;jpahak; 9> gFjp 2-5 ,jid ed;F tpsf;FfpwJ.

murpay; fhuzpfs; cjhuzk;: ehl;by; mLj;j Nju;jYf;fhd fhyk;> ,J tzpfj;jpd; kPjhd jw;Nghija nfhs;ifs; kPJ jhf;fk; nrYj;Jkh? VNjDk; Gjpa rl;lq;fs; my;yJ Kf;fa khw;wq;fs; tpiutpy; Vw;gLj;jf; $Lkh? ,e;j khw;wq;fs; fhuzkhf vdJ tzpfj;Jf;F VNjDk; gpur;rpidfs; Vw;gLkh? Vw;WkjpfSf;fhd tup ePf;fj;Jf;fhd rkpQ;iQahdJ ngWkjp Nru;f;fg;gl;l Mil tiffs; Kjyhd cw;gj;jpfspd; tpiyiaf; Fiwf;Fk;. MfNt ,J Kjyhd Vw;Wkjp tzpfq;fspd; kPJ jhf;fj;ij Vw;gLj;Jk;. mNj Ntisapy; Gjpa ngWkjp Nru; tup midj;J tzpfq;fs; kPJk; jhf;fk; nrYj;j ,e;j ngWkjp Nru; tup mwpKfk; fhuzkhf ,wf;Fkjpahsu;fs; jkJ fpuaf; fl;likg;gpid kPsha;T nra;a Ntz;b Vw;gLk;.

nghUspay; fhuzpfs;cjhuzk;: nghUshjhu tsu;r;rp> tPf;fk; my;yJ Nja;T epiyik> ehza khw;W tPjj; jsk;gy;? nrytplj; jf;f tUkhd kl;lj;jpyhd jhf;fk;? rk;gsq;fs; kw;Wk; $yp kl;lq;fs;? Ntiyapd;ik tPjk;? ,e;j khw;wq;fspd; fhuzkhf vdJ tzpfj;Jf;F VNjDk; gpur;rpidfs; cs;sjh? ,e;jf; fhuzpfs; NeubahfNth my;yJ kiwKfkhfNth epWtdq;fs; kPJ jhf;fj;ij Vw;gLj;Jk;. nghUl;fspd; tiffisg; nghWj;J thbf;ifahsu;fs; my;yJ Efu;Nthu; jkJ nrytplj; jf;f tUkhdj;Jf;F Vw;wthW jkJ nfhs;tdTfis epu;zapj;Jf; nfhs;tu;. kWtskhf> ePq;fs; xU Gjpa tzpfj;ij Muk;gpf;fpwPu;fs; vdpd;> Ntiyapd;ik tPjk; mjpfkhf cs;s NghJ> ePq;fs; rpwe;j Copau;fis ftu;e;J nfhs;sf; $bajhf ,Uj;jy; Ntz;Lk; (msT kw;Wk; gz;G uPjpahf).

r%f fyhr;rhuf; fhuzpfs; cjhuzk;: rdj; njhifapd; kf;fl;R+oy; fhuzpfs;- taJ Kjhydit. Kd;Dupikfs;> njupTfs;> Rfhjhu epiyikfs; Nghd;wd cq;fs; tzpfj;jpy; jhf;fk; nrYj;Jkh? rka ek;gpf;iffs;> kdg;ghq;Ffs; kw;Wk; r%fj;jpdhy; jtpu;f;fg; gl;litfs; kw;Wk; tho;f;iff; Nfhyq;fs; Kjyhdtw;iw ePq;fs; fUj;jpy; nfhs;s Ntz;Lkh? ,e;j khw;wq;fs; fhuzkhf vdJ tzpfj;Jf;F VNjDk; gpur;rpidfs; fhzg;gLfpd;wdth? jw;Nghija elj;ijap gb cyf rdj;njhif kw;Wk; ,yq;if ehl;bd; rdj;njhif Mfpad taJ Kjpu;e;Njhu; nrwpe;j fl;ilg;ghfpd;wd. ,J ckJ Copag; gilapd; fl;likg;gpy; jhf;fj;ijf; nfhz;L ,Ug;gJld; tzpfk; toq;Fk; cw;gj;jpfs; kPJk; jhf;fj;ijf; nfhz;Ls;sd. cjhuzk;: rptg;goifg; NgZk; moFrhjdg; G+r;Rf;fspw;fhd Nfs;tp Fiwtile;J RUf;fj;jpypUe;J ghJfhf;Fk; moFrhjdg; G+r;Rf;fSf;fhd Nfs;tp mjpfupf;Fk;.

njhopEl;gf; fhuzpfs; cjhuzk;: njhopDl;gjpyhd khw;wq;fs;> Gjpa njhopDl;gj;jpd; mwpKfk; cq;fsJ Nghl;bahsu;fSf;F Kd;gjhfNt cq;fshy; Gjpa njhopDl;gj;ij mZf KbAkh? ,e;j khw;wq;fspd; fhuzkhf vdJ tzpfj;jpw;F VNjDk; gpur;rpidfs; cs;sjh? gl;bayplYf;fhd njhopDl;gk; khw;wk; mile;jhy; fhu;fpy;]; tzpfj;Jf;F vd;d jhf;fk; epfOk;? thbf;ifahsu; trjpf;fhf Ra Nrit rup ghu;g;G trjpfs; epWtg; gl;lhy;> mtu;fsJ fhrhsu; gjtpfs; Fiwf;fg;gLk;. fhu;fpy;];,d; epWtdf; fl;likg;gpy; VNjDk; khw;wk; Vw;gLkh? epWtdq;fs; njhopEl;g khw;wq;fSf;F ,zq;fpr; nry;Yjy; Ntz;Lk;. jd;dpaf;f nghwp Nrit ,d;wpa xU tq;fpr; Nritia cq;fshy; epidj;Jg; ghu;f;f KbAkh? jw;NghJ mtu;fs; ,izatop tq;fp Kiwikia Cf;Ftpf;fpd;wdu;. ,J Copau; vz;zpf;if kw;Wk; thbf;ifahsu; Nrit Mfpatw;wpy; ePz;l fhyj; jhf;fj;ijf; nfhz;bUf;Fk;.

2.5 murpay; ,lUk; murpay; khw;wKk;

2.4 murpd; kPJ nry;thf;F nrYj;Jjy;

2.3 murpd; jhf;fk;

2.2 murpay; kw;Wk; rl;lr;#oy;

2.1 murpay; #oy;

3.4 r%f nghUshjhu epiy> tUkhdk; kw;Wk; nry;tk

2.6.2 cyf tu;j;jf epWtdk;

6.1 ru;tNjr #oypyhd khw;wk

4.1 fyhrhu Nghf;Ffspd; jhf;fk;

4.2 Rfhjhu kw;Wk; czT gpur;rpidfs;

4.3 tpahghuq;fspy; Rfhjhuk; kw;Wk; cztpd; jhf;fk

5.1 epWtd fl;likg;G

2.6 ru;tNjr tu;j;jfk;

6.2 cyfkakhf;fypd; Njhw;wk

6.3 epWtd fpuaq;fs; kPjhd cyfkakhf;fypd; jhf;fq;fs

6.4 eilKiwapy; cw;gj;jpapd; cyfkakhf;fy

6.5 %yjdr; re;ijfspd; cyfkakhf;fy;

5.1.1 cau;e;jJk; jl;ilahdJkhd epWtdq;fs;

5.1.2 epWtd fl;likg;Gk; jfty; KiwikfSk;

5.2 epWtdq;fs; kPjhd jfty; njhopy;El;gj;jpd; Vida tpisTfs;

5.3 jfty; njhopy;El;gKk; njhopyhsu;/njhopy;nfhs;Nthu; cwTk

5.2.1 toikahd nrad;Kiwfs;5.2.2 ,yf;fKiw jfty;fSk; gjpTfis NgzYk

5.2.3 njhopy; gpur;ridfs

5.2.4 njhopy;El;g khw;wk;

5.2.5 thbf;ifahsu; Nrit

5.2.6 jfty; re;ijfs

5.2.7 njhlu;ghly;fspyhd mgptpUj;jpfs

4. fyhrhu Nghf

;Ffs

mj;jpahak; 9tzpfr; #oy;

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

Page 11: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

3 Njrpa tUkhd

k;

8 nghU

shjhuj;ijr; rkhs

pg;gjw;fhd

mur

nfhs

;;iffs;

1.1. Nghpdg; nghUspaypd; jd;ik

1.2. tUkhdk; kw;Wk; nryTg; gha;r;ry;fs;

1.3. tUkhd tl;lg;gha;r;rypDs; cl;gha;r;ry; kw;Wk;

ntspg;gha;r;ry;.

2.5. epiwj; njhopy; kl;l NjrpatUkhdk;

2.6. gztPf;fk; ,ilntsp

2.7. cjhuzk;

2.8. gzr;RUf;f ,ilntsp

2.9. Njf;f epiy

2.10 njhFg;G

2.4. nkhj;jf; Nfs;tp kw;Wk; epuk;gy; rkepiy

2.3 nkhj;j epuk;gy; kw;Wk; Nfs;tp

2.2 Njrpa nghUshjhuj;jpd; ngUf;fp

2.1 fhuzpfspd; Kf;fpaj;Jtk;

gz epuk;gy;> gztPf;fk; kw;Wk; tl;b tPjk; Mfpatw;Wf;F ,ilapyhd njhlu;G

"gz epuk;gy;> gztPf;fk; kw;Wk; tl;b tPjk; Mfpatw;Wf;F ,ilapyhd njhlu;G - ,yq;if epytuq;fs; njhlu;ghd Ma;Tf; fl;Liu" vd;Dk; jiyg;gpy; Mu;. rP . gP. gj;krpwp kw;Wk; X. [P. jahuj;d-gz;lh MfpNahu; Ma;T xd;wpid Nkw;nfhz;L ,Ue;jdu;. me;j Ma;tpDila gpupj;njLf;fg; gl;l gFjp kw;Wk; KbT Mfpad tUkhW:

Ma;tpd; gpu pj;njLf;fg;gl;l gFjp:

",e;jf; fw;ifahdJ gzepuk;gy; kw;Wk; tl;b tPjq;fs; Mfpatw;wpilNaahd njhlu;G gw;wp Ma;T nra;jJ. mjd; fz;lwpTfs; kpifg; gz epuk;gy; kw;Wk; Nrk pg;G tl;b tPjk; Mfpatw;Wf;F ,ilNa xU vjpu;f; fzpaj; njhlu;G ,Ug;gijAk;> ePz;l fhyj;jpy; kpifg; gz epuk ;gYf;Fk; epiyahd itg;gpDila tl;b tPjj;jpw;Fk; ,ilNa xU Neu;f;;; fzpaj; njhlu;G ,Ug;gijAk; ntspg;gLj;jpd. NkYk;> ,e;j Ma;tpDila KbthdJ gp\u; kw;Wk; jputj; jd;ik tpisTfspd; fUj;jpid cWjp nra;jJ. gz epuk;gy; kw;Wk; Nrk pg;G tl;b tPjq;fs; Mfpatw;Wf;F ,ilNa xU ePz;l fhy vjpu;f;fzpaj; njhlu;G ,Ug;gJk;> gz epuk;gy; kw;Wk; epiyahd itg;G tl;b t Pjq;fs; Mfpatw;wpilNa xU Neu;f;fzpa cwTKiw ,Ug;gJk; njspthff; fhl;lg;gl;lJ. gp\u; tpisthdJ gz epuk;gy; kw;Wk; tl;b t Pjk; Mfpatw;wpilNa xU Neu;f;fzpa cwT Kiw cs;sikia tpsf;fpaJ. mjpfupf;Fk; tl;b tPjj;jpw;F gz epuk;gy; tPjj;jpy; xU mjpfupg;G mtrpakhf ,Ue;jJ. gp\u; R+j;jpukhdJ ngausT tl;b tPjk; vd;gJ nka; tl;b tPjk; kw;Wk; vjpu;ghu ;f;fg;gLk; gz tPf;f tPjk; Mfpatw;wpd; $l;Lj; njhiff;F rkkhFk; vdf; Fwpg;gpLk;. mjpfupf;Fk; gz epuk;gy; vjpu;ghu ;f;fg;gLk; gz t Pf;fj;jpd; mstpYk; mjpfupg;ig Vw;gLj;Jk;. gp\upd; fUj;Jf;F Vw;g> vjpu;ghu ;f;fg;gl;l gz tPf;f msT mjpfupf;Fk; NghJ epiyahd itg;G tl;b tPjk; mjpfupf;Fk;. MfNt epiyahd itg;G tl;b tPjq;fs; gz epuk;gy; kw;Wk; gz tPf;f vjpu;ghu ;f;if Mfpatw;Wld; kpfTk; czu;jpwd; tha;e;j njhlu;igf; nfhz;bUf;fpd;wd. kpfg; gz epuk;gypyhd mjpfupg;G tzpf tq;fpfspd; jputj; jd;ik Mw;wiyAk; mjpfupf;fpd;wd. mjpfupj;j jputj; jd;ik Mw;wyhdJ kj;jpa

tq;fpapd; rl;lg;gbahd xJf;F t Pjj;jpd; %yk; fl;Lg;gLj;jg;

gLk;. kj;jpa tq;fp rl;lg; gbahd xJf;F t Pjj;ij mjpfupf;Fk; NghJ> tzpf tq;fpfs; jkJ Nrkpg;G tl;b tPjj;ij Fiwf;Fk;. me;j tifapy; ,yq;ifapd; epjpr; re;ijapy; kpifg; gz epuk;gy; kw;Wk; Nrk pg;G tl;b tPjq;fs; Mfpatw;Wf;F ,ilNa vjpu;f;fzpaj; njhlu;G fhzg;gLfpd;wJ vd KbT toq;fg; gLfpwJ.

Mjhuk;:

http://www.pdn.ac.lk/arts/econ/persweb/Proceedings/PERS%202013%20-%20The%20Relationship%20between%20Money%20Supply%20and%20Interest%20Rates_%20An%20Empirical%20Investigation%20i

n%20Sri%20Lanka.pdf

2.3.2. nkhj;j epuk;gy;

2.3.1. nkhj;jf; Nfs;tp

2.3.3. nkhj;jf; Nfs;tp tisapapd; xU efh;T.

5.2.1. tUkhdk; kw;Wk; nry;tk; vd;gtw;wpd; kPs;gq;fPL

5.2.2. nrd;kjp epYit jhf;fk;

5.2.3. gzg; ngWkjpapdJ epr;rakw;w jd;ikAk; tpiyAk;

5.2.4. tpiy khw;wq;fspd; tsq;fspd; fpuak;

5.2.5. nghUshjhu tsh;r;rp kw;Wk; KjyPL

5.4.2 nryTj;J}z;ly; gztPf;fk;5.4.3. ,wf;Fkjp nryTf; fhuzpfs

5.4.4. vjph;ghh;g;Gf;fs; kw;Wk; gztPf;fk;

5.4.5. gzepuk;gypd; tsh;r;rp

5.4.1. Nfs;tpj;J}z;ly; gztPf;fk;

6.1. Ntiyapd;ik tPjk;

6.2. Ntiyapd;ikapd; tpisTfs;

6.3. Ntiyapd;ikf;fhd fhuzq;fs;

6.4. murhq;f Ntiytha;g;Gf; nfhs;if

12.1. ehz

a khw;W tpfpjq;fs

12.2. xU ehz

aj;jpd;

ehz

a khw;W tpfpjj;jpy;

nry

;thf

;F nrY

j;Jk;

fhuzpfs;

12.3. xU ehz

akhw;W

tpfpjf; nfhs

;ifapd;

tpisTfs;

12.4. epiyahd

ehz

akhw;W

tPjk;

12.5. kpjf;Fk;

ehz

akhw;W

tpfpjq;fs;

12.6. ehz

a khw;W

tpfpjKk; tpahghuKk;

8.1.1. ,iwtup kw;Wk; ehzaf;nfhs;if

10.4.1 tl;btPj cah;tpd; Vida tpisTfs;

Njwpa Njr pa cw;gj;jp

Njwpa Njrpa cw;gj;jp Njwpa Njrpa cw;gj;jp (NNP) = nkhj;j cs;ehl;L cw;gj;jp (GDP) + ntspehl;by; ,Ue;jhd Njwpa fhuzp tUkhdk; – epiyahd %yjd Efu;T kw;Wk; Njrpa nrhj;J Nja;khdk;

nkhj;j Njrpa cw;gj;jp (GNP) = nkhj;j cs;ehl;L cw;gj;jp (GDP) + ntspehl;by; ,Ue;jhd Njwpa fhuzp tUkhdk;Njwpa Njr pa cw;gj;jp (NNP) = nkhj;j Njrpa cw;gj;jp (GNP) – epiyahd %yjd Efu;T kw;Wk; Njrpa nrhj;J Nja;khdk;

NtW thu;j;ijfspy; $Wk; NghJ Njwpa Njrpa cw;gj;jp vd;gJ xU ehl;bd; tsq;fisg; gad;gLj;jp cw;gj;jp nra;ag;gl;l nghUl;fs; Nritfspd; nkhj;jg; ngWkjpapy; ,Ue;J me;jg; nghUl;fs; Nritfspd; cw;gj;jpf;fhfg; gad;gLj;jg; gl;l tsq;fspd; Nja;khdk; ePf;fg;gl;l ngWkjp MFk;.

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg;

gl;Ls;sd.

mj;jpahak; 10Nghpdg; nghUshjhur; #oy;

Page 12: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

4 tY mjpfhuk; kw;Wk; nghWg;G

6 jiyikj;Jtg;ghz

p

5 jiyikj;Jtk; vd;why

; vd;d?

8 fl;Lg;gLj;jypd; Nehf;fKk; jd;ik

2.1.1 je;jpNuhghaj; jpl;lkply;

1.1 jpl;lq;fs;

1.2 jpl;lkplYf;fhd Njitfs;

1.3 jpl;lkply; kw;Wk; fl;Lg;gLj;jy; tl;lk;

1.4 cj;jpNahf G+h;t jpl;lkply; Kiwapdhy; fpilf;Fk; ed;ikfs

1.5 nraw;jpwdhd jpl;lkplypy; fhzg;gLk; jilfs;

mjpfhuk;> nghWg;G> tY kw;Wk; nghWg;Gf;$wy;

mjpfhuk; kw;Wk; tY

mjpfhuk; vd;gJ Mw;wy; vdf; Fwpg;gplg;glyhk;. Fwpj;j gjtpepiy xd;wpy; ,Ug;gjd; %yk;> xUtu; jPu;khdk; vLg;gjw;fhd Mw;wy;fisAk; jdf;F mwpf;ifapLk; fPo;epiy Copau;fSf;F fl;lisfis toq;Fk; Mw;wy;fisAk; ngw;Wf; nfhs;fpd;whu;.

kWtskhf> tY vd;gJ nry;thf;F nrYj;Jtjw;fhdJ MFk;. Nky;epiy mjpfhup xUtu; jhd; nfhz;Ls;s mjpfhuk; fhuzkhf jdJ fPo;epiy Copau; xUtu; kPJ nry;thf;F nrYj;j KbAk;. MfNt tYtpidj; jdJ gjtp epiyapy; ,Ue;J ngw;Wf; nfhs;fpd;whu;. xU gps;is jdJ ngw;Nwhu; kPJ nry;thf;F nrYj;j KbAk;. vdpDk; me;j nry;thf;fhdJ mjpfhuj;jpd; %ykhdJ my;y.

MfNt epWtdfq;fspYs;s egu;fSk; mtu;fsplk; mjpfhuk; fhzg;glhj NghjpYk; nry;thf;fpidf; nfhz;bUf;f KbAk;.

mjpfhuk; kw;Wk; nghWg;G

nghWg;G vd;gJ xUtuJ gjtp epiyapy; epiwNtw;wg;gl Ntz;ba my;yJ G+u;j;jp nra;ag;gl flg;ghLfs; MFk;. MfNt mjpfhuk; vd;gJ mtu;fsplk; fhzg;gLtJ MFk;. mNjNtis nghWg;G vd;gJ xUtu; kw;nwhUtu; kPJ my;yJ jdJ Ntiyr; nraw;ghl;bd; kPJ nfhz;bUf;Fk; flg;ghL MFk;. MfNt mjpfhuj;ijf; nfhz;Ls;stu;fs; jkJ mjpfhuq;fspd; Nehf;nfy;iyfSf;F cl;gl;ltu;fs; Nehf;fpa nghWg;gpidAk; nfhz;bUg;gu;.

nghWg;Gf; $wYk; nghWg;Gk;

nghWg;Gf; $wy; vd;gJ VjhtJ xU tplaj;Jf;Fg; nghWg;ghf ,Ug;gijf; Fwpg;gpLtjpy;iy> khwhf nghWg;gpid epiwNtw;WtJ njhlh;Ggl;l eltbf;fifs; midj;J tpjkhd Nfs;tpfSf;Fk; gjpyspf;Fk; flg;ghL MFk;. MfNt nghWg;Gf; $wy; vd;gJ xU Ntiy epiwNtw;wg;gl;l gpd;dh; my;yJ epiwNtw;wg;glhjtplj;J khj;jpuNk xUth; kPJ Rkj;jg;gl KbAk;.

2.3.1 gFj;jwpTs;s jpl;lkply; tbtk;

2.1.2 ePz;lfhy jpl;lkplypd; ngWkjp

2.10.1 %o;fpa fpuak;

2.10.2 nghWg;gpf;fg;gl;l fpuak;

2.10.3 fw;gidf; fpuak;

2.10.4 tuyhw;Wr; nryT

mjpfhug; gfpu;T

mjpfhuj;ijg; gfph;T nra;tjd; %yk; Nkw;ghh;itahsh;fs; my;yJ Kfhikahsh;fsJ Ntiyg;gO Fiwf;fg;gLfpwJ. Mdhy; vt;thW mjpfhug; gfph;tpid Nkw;nfhs;tJ? Kfhikahsh;fs; my;yJ Nkw;ghh ;itahsh;fs; mjpfhug; gfhtpid Nkw;nfhs;s Kd;dh; gpd;tUk; tpdhf;fSf;F tpilaspj;jy; Ntz;Lk;.

ePq;fs; cq;fs; fPo;kl;l Copah;fs; kPJ ek;gpf;if nfhz;L ,Uf;fpwPh;fsh? rpy Kfhikahsh;fs; my;yJ Nkw;ghh ;itahsh;fs; jk;khy; Ntiyia rpwg ;ghf nra;a KbAk; vd my;yJ mjpfhug; gfph;T nra;ag;gl;L me;j Ntiy epiwNtw;wg;glhjtplj;J ,Wjpahf jhNk mjw;Fg; nghWg;ghf Ntz;Lk; vd rpe;jpg;gh;.

ePq;fs; cq;fs; kPJ ek;gpf;if nfhz;L ,Uf;fpwPu;fsh? Nkw;ghu ;itahsu;fs; my;yJ Kfhikahsu;fs; jkJ fPo;epiy cWg;gpdu;fs; jk;ik tpl rpwg ;ghd ntspfis nra;tijapl;L gak; nfhz;ltu;fshf ,Uf;fpd;wdu;. Mdhy; fPo;epiy Copau;fs; rpwg;ghf nra;af; $batu;fshf cs;s NghNj jkJ Ntiyfis gfpu;e;jspf;f KbAk; vd;gij mtu;fs; epidtpy; nfhs;s Ntz;Lk;.

gfpu;e;jspj;jy; ek;gpf;ifia fl;bnaOg;GtJld; Copau;fspilNa nghWg;gpid cUthf;FfpwJ. MfNt ,J Copau;fis cz;ikahfNt gyg; gLj;Jtjw;Fk; tsu;j;Jf; nfhs;tjw;Fk; gad;gLj;jg; glyhk;.

mtd; my;yJ mts; Ntiyiaf; ifaspg;gjw;F nghUj;jkhd eguh? ePq;fs; rupahd Ntiyf;F rupahd egiu njupT nra;J nfhs;tij cWjp nra;J nfhs;Sq;fs;.

ePq;fs; cupa egUf;F vjpu ;ghu;f;fg;gl;l ngWNgWfs; kw;Wk; Ntiyapd; jd;ik njhlu;gpy; tpsf;fj;jpid toq;fp cs;sPu;fsh? me;j Ntiyapid nra;tjw;F mtrpakhd tpguq;fs; njhlu;gpy; fye;JiuahlTk; re;Njfq;fis jPu;j;Jf; nfhs;sTk; re;ju;g;gj;jpid toq;fp cs;sPu;fsh?

ePq;fs; gfpu;e;jspf;ff; $ba Ntiyfspd; tiffs; njhlu;gpy; fUj;jpy; nfhz;bUf;fpwPu;fsh? cq;fis tpl kw;nwhUtuhy; xU Ntiyia rpwg;ghf nra;af; $bajhf ,Ug;gpd;> jaT nra;J gfpu;e;J nfhs;Sq;fs;. xU Ntiy fPo;epiy Copauhy; nra;J nfhs;sf; $bajhf ,Ug;gpDk;> gfpu;e;J nfhs;tJ gw;wp ftdj;jpy; nfhs;Sq;fs;. cq;fsJ Neuk; cq;fsJ CopauJ Neuj;ij tpl kjpg;G $baJ Mifahy; ,J cq;fsJ Neuj;ij kPjg; gLj;jpf; nfhs;Sk;.

NkYk;> me;j Ntiy cq;fsJ CopaUf;F ngWkjpia mspf;ff; $bajhf ,Ug;gpd;> mtu;fs; tsu;r;rp miltjw;F cjTq;fs;> gpd;du; gfpu;T nra;Aq;fs;. Mdhy; msTf;F mjpfkhd Ntiyfshy; mtu;fsJ Ntiyg; gOit mjpfupf;fhjPu;fs;.

Ntiyapd; jd;ik kw;Wk; tifapidf; fUj;jpy; nfhs;Sq;fs;. mJ jdpg;gl;ljhfTk;> ,ufrpakhdjhfTk; ,Ug;gpd;> gfpu;e;J nfhs;shjPu;fs;.

8.2.1 je;jpNuhghaf; fl;Lg;gLj;jy;

8.2.2 cgha fl;Lg;gLj;jy;

8.2.3 nraw;ghl;Lf; fl;Lg;ghL

8.4.1 re;ij> mjpfhuj;Jtk; kw;Wk; ,dtop fl;Lg;ghL

8.4.2. fl;Lg;ghl;L nrad;Kiw

7.1 Cf;ftpg;Gf;fs; vd;why; vd;d?

7.2 NjitfSk; ,yf;FfSk;

7.3 Cf;Ftpg;G vz;zf;fU vt;thW

gad;gLfpwJ?

7.4 Cf;ftpg;G Nfhl;ghL

7.5 Maslow tpd; Njitapd; gbepiyfs;

7.6 Herzberg ,d; ,U fhuzpf; Nfhl;ghL

7.7 Vroom's ,d; vjph;ghh;f;iff; Nfhl;ghL

7.8 nray;Kiw Nfhl;ghLfs; eph;thfj;jhf;fq;fs;

7.9 McGregor: X Nfhl;ghL kw;Wk; Y

Nfhl;ghL

6.3.1 nefpoj;jf;f mZFKiwapd; kjpg;gha;T

6.2.1 ghq;F my;yJ ghzpf; Nfhl;ghl;bd; kl;Lg;ghLfs;

4.1.1 tYtpd; tiffs;

4.1.2 nry;thf;F

4.2.1 rpNu];l Kfhikahsh;fs;4.2.2 kj;jpa kl;l Kfhikahsh;fs4.2.3 Mh;tf;FO/ mf;fiwAila FO

4.2.4 jpizf;fs tY

4.3.1 thpir kw;Wk; Copa mjpfhuk;

4.4.1. nghWg;G kw;Wk; mjpfhuj;jpd; nghUj;jkw;w jd;ik

4.5.1 Vd; ifaspg;gpid Nkw;nfhs;s Ntz;Lk;?

4.5.2 vt;thW ifaspg;gpid Nkw;nfhs;syhk;;

2.7.1 nraw;ghl;L kl;lq;fSld; khw;wkilAk; fpuaq;fs;

2.7.2 vy;iyf;fpua vz;zf;fU

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

mj;jpahak; 11 Kfhikj;Jt njhopw;ghLfs;

Page 13: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

mj;jpahak; 12tpahghu njhopw;ghLfSk;

fl;Lg;ghLfSk;

tzpf nraw;ghLfSk; Kfhikj;Jt nrad;KiwfSk;

xt;nthU tzpf njhopw;ghLfSk; Kfhikj;Jt nrad;Kiwfis jdpahf nra;a Ntz;b cs;sJld;> Njitg;gLk; NghJ mtw;wpid Vida njhopw;ghLfSld; ,zf;f Ntz;Lk;. cjhuzkhf> re;ijg;gLj;jy; njhopw;ghL jhk; vd;d nra;ag; Nghfpd;wdu; vd;gjid jpl;lkply; Ntz;Lk;. ,J epjpj; jpizf;fsk; kw;Wk; cw;gj;jpj; jpizf;fsk; Mfpatw;Wld; fye;jhNyhrpf;fg;gly; Ntz;Lk;. Vnddpy; mtu;fsJ jpl;l;kply; ,e;jj; jpizf;fsq;fis Neubahfg; ghjpf;Fk;. NkYk; cw;gj;jpg; gpupT jkJ jpl;lkpliy Nkw;nfhs;Sk; NghJ> mtu;fs; epjpj; jpizf;fsk; kw;Wk; tsq;fs; rq;fpyp Mfpatw;wpd; kPjhd jhf;fj;jpid ftdj;jpy; nfhs;Sjy; Ntz;Lk;.

,e;jj; jpizf;fsq;fs; xOq;fikg;Gf;fis Nkw;nfhs;Sk; NghJ mtu;fs; kdpj tsj; jpizf;fsj;ijAk; ,izj;Jf; nfhs;Sjy; Ntz;Lk;. MfNt njhopw;ghLfs; Kfhik nrad;Kiwfis Nkw;nfhs;Sk; NghJ mtu;fs; Vida njhopw;ghLfisAk; ftdj;jpy; nfhs;Sjy; Ntz;Lk;.

1.1 mbg;gil

njhopw;ghLfs;

1.2 Jiz njhopw;ghLfs;

2.1 nraw;ghl;L Kfhikj;Jtj;jpd; Nehf;fk;

2.2 nraw;ghl;bd; mbg;gil

2.3 cUkhw;wy; nrad;Kiw khjpup

cw;gj;jpr; nrad;Kiw

cw;gj;jpr; nrad;Kiw vd;gJ cs;sPLfis (tsq;fis) ntspaPLfshf (nghUl;fs; Nritfshf) khw;Wk; nrad;Kiw vdf; $wg;glyhk;.

,e;j epiykhw;wy; nrad;Kiw tbtikj;jy;>nrad;Kiwg;gLj;jy;> cs;sPLfis epiykhw;wy; kw;Wk; mtw;wpid ,Wjp ntspaPLfshf tbtk; khw;Wjy; Mfpa nraw;ghLfSld; njhlu;G gLfpd;wJ.

2.3.1 nghUl;fs; kw;Wk; Nrit ntspaPLfs

2.3.2 nraw;ghLfspd; ehd;F V's

FWq;fhy nryT elj;ij kw;Wk; mjd; eilKiw tpisTfs;

,yhg cr;rg;gLj;jy; xU epWtdj;jpd; ,yf;fhf ,Ug;gpd;> mJ vy;iy tUkhdj;ij tpl vy;iyr; nryT Fiwthf ,Uf;Fk; re;ju;g;gj;jpy; jdJ cw;gj;jpia mjpfupf;Fk;. vy;iy tUkhdj;ij tpl vy;iyr; nryT $Ljyhf cs;s NghJ cw;gj;jpiaf; Fiwj;Jf; nfhs;Sk;. vy;iy khWk; nryT tpiyia tplf; Fiwthf cs;s NghJ mJ jdJ cw;gj;jpia njhlu;e;J Nkw;nfhs;Sk;.

ePz;l fhyj;jpy; msTj; jpl;l rpf;fdq;fspd; tpisthf khWk; nryTfs; FiwtilAk; vd;gjdhy; FWq;fhyj;jpy;. ruhrupr; nryT tpiyia tplf; $Ljyhf cs;s NghJk; cw;gj;jpiaj; njhlu;e;J Nkw;nfhs;s tpUk;Gk;.

Mdhy; kWtskhf> Fwpj;j cw;gj;jp kl;lj;jpy;> tpiyia tpl ruhrup khWk; nryT cau;thff; fhdg;gLkplj;J Fwpj;j nghUspd; cw;gj;jpia epWj;jpf; nfhs;Sk;.

ruhrupr; nryT

ruhrupr; nryT vd;gJ cw;gj;jp my;yJ nfhs;tdTf;fhf Vw;gl;l nkhj;jr; nrytpid cw;gj;jp my;yJ nfhs;tdT mstpdhy; tFg;gjd; %yk; ngw;Wf; nfhs;sg;gLk;.

nkhj;jr; nryT (TC) = nkhj;j epiyahd nryT (TFC) + nkhj;j khWk; nryT (TVC)

AC = TC/Q

AC = (FC+VC)/Q

AC= ruhrupr; nryT, TC= nkhj;jr; nryT, Q= cw;gj;jp msT

3.1 nkhj;j kw;Wk; vy;iyf; fpuaq;fs;

3.2 FWq;fhy fpua elj;ij

3.3 rpwg;Gj; Nju;r;rpapd; ed;ikfs;

Page 14: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

1.4.1 Vw;Wjy;

3.1 njhopy; cw;gj;jp

3.2 Ntiy nra;Kiw

3.3 njhFjp cw;gj;jp

3.4 njhFjp nra;Kiw

3.5 thpir cw;gj;jp

3.6 njhlh;r;rpahd Rw;Nwl;l cw;gj;jp

4.1 nkhj;j> ruhrhp kw;Wk; vy;iy cw;gj;jpfs;

4.2 FWq;fhy kw;Wk; ePz;l fhy cw;gj;jpj; njhopw;ghLfs;

4.3 Fiwe;J nry;Yk; vy;iy tpisT tpjp

4.4 kw;Wk; FWq;fhyr; nryTfSf;fpilapyhd njhlh;G

1.1 ,aysT

1.2 kpif ,aysT

1.3 fPo;,aysT

1.4 jpwd; Kfhikj;Jtk;

1.5 ,aysT jpl;lkply; kw;Wk; fl;Lg;ghL

1.6 Nfs;tp kw;Wk; ,aystpid mstply;

1.7 ,aysTj;; jpl;lkply;

1.9 jahhpg;G ts jpl;lkply;

(MRP II)

3.7 thpir kw;Wk; njhlh; nra;Kiw ghr;ry;

1.4.2 thpirg;gLj;jy;

1.4.3 ml;ltizg;gLj;jy;

1.4.4 fz;fhzpj;jYk; fl;Lg;gLj;jYk;

1.6.1. Nfs;tp vjph;T $wy;

1.6.2 ,aysT mstPL

1.7.4 fyg;Gj;jpl;lk;

1.7.3 Nfs;tp Kfhikj;Jtj;jpl;lkply;

1.7.2 Juj;jy; Nfs;tpj; jpl;lk;

1.7.1 epiy jpwd; jpl;lk

2.3.1 njhopDl;gr;rpf;fdq;fs;

2.3.2 th;j;jf my;yJ re;ijg;gLj;jy; rpf;fdq;fs;

2.3.3 epWtdr; rpf;fdq;fs;

2.3.4 epjpr;rpf;fdq;fs;

4.2.1 FWq;fhy cw;gj;jpj; njhopw;ghL

4.2.2 ePz;lfhy cw;gj;jpj; njhopw;ghL

4.1.1 nkhj;j cw;gj;jp

4.1.2. ruhrhp cw;gj;jp

4.1.3 vy;iy cw;gj;jp

,aysTj; jpl;lkplypyhd mbg;gilf; fl;lq;fs;

Nrit kl;l> cw;gj;jp kl;lj; Njitg;ghLfis jPu;khdpj;jy;

jw;Nghija ,aysT kw;Wk; jw;Nghija cgjp ,aysT Mfpatw;iwg; gFg;gha;T nra;jy;

vjpu;fhyj;Jf;fhf jpl;lkply;> vjpu;fhy epWtd nraw;ghLfis vjpu;T $wy;> vjpu;fhy cw;gj;jp Kiwikj; Njitg;ghL Mfpatw;iwj; jPu;khdpj;jy;. cw;gj;jp Kiwik mikg;gpy; mtrpakhd khw;wq;fis Vw;gLj;Jtij eilKiwg; gLj;jyhdJ vjpu;fhyj;jpy; epiyikfs; khw;wk; milAk; NghJk; Nrit my;yJ cw;gj;jp kl;lq;fis guhkupg;gjw;fhd Nghjpa ,aysT ,Ug;gjid cWjp nra;J nfhs;s cjTk;.

gug;ngy;iy rpf;fdq;fs;

xt;nthU cw;gj;jpfisAk; jdpj;jdpahf cw;gj;jp nra;tjpYk; ghu;f;f xNu njhFjpapyhd gy;NtW cw;gj;jpfis xd;whf cw;gj;jp nra;jyhdJ nryTr; rpf;fdkhdjhFk;. mt;thwhd rpf;fdq;fs; tzpfq;fs; re;ijg;gLj;jy;> epjp Kjyhd ikag;gLj;jg; gl;l nraw;ghLfisg; gfpu;e;J nfhs;Sk; NghJ Vw;gLfpd;wd. my;yJ mit xU nghUSf;fhd kw;nwhU NghUSldhd FWf;fPl;L tpw;gid my;yJ xU nrad;Kiwapd; ntspaPl;bid kw;nwhU nrad;Kiw cs;sPlhfg; gad;gLj;Jjy; Kjyhd NtW tpjkhd tzpf ,ilj; njhlu;Gfs; %ykhf mit Vw;glyhk;.

mj;jpahak; 13tpahghuj;jpy; cw;gj;jp

vz;zf;fUf;fs;

4.3.1.Fiwe;J nry;Yk; vy;iy tpisT njhlh;ghd tpkh;rdq;fs;

1.8 %yg;nghUs; Njitg;ghl;Lj;

jpl;lk; (MRP I)

1

2

3

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

Page 15: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

4 re;ijg;gLj;jy; epfo;r;rpj; jpl;lj;jpd; $Wfs;

2 re;ijg;gLj;jypd; gq;F

1.1 re;ijg;gLj;jy; vd;why; vd;d?

1.2 cw;gj;jpg; nghUs;> gz;lq;fs;> Nritfs; njhlh;ghd tpsf;fk;

1.3 je;jpNuhgha kw;Wk; cgha re;ijg;gLj;jy

2.1 re;ijg;gLj;jypd; %y vz;zf;fUf;fs;

2.2 Nfs;tpapd; gy tiffs;

2.3 re;ij

2.4 ,d;iwa epWtdq;fspy; re;ijg;gLj;jypd; Kf;fpaj;Jtk;

2.5 reijg;gLj;jy; Kfhikj;JtKk; jPu;khdk; vLj;jYk;

2.6 jj;Jtj;ij Nghd;W re;ijg;gLj;jiy Nkw;nfhs;Sjy;

2.7 Gjpa re;ijg;gLj;jy; rthy;fs;

4.1 re;ijj; Jz;lkhf;fy;

4.2 re;ij ,yf;Fitj;jy;

4.3 re;ijapy; ,lk;gpbj;jy;

4.4 re;ijf; fyit

4.5 khw;wPlhd re;ijf; fyit

4.6 cw;gj;jpg; nghUs;

4.7 ,lk;

4.8 Nkk;gLj;jy;

4.9 tpiy

4.10 NritfSk; Nritr; re;ijg;gLj;jYk;

4.11 tphpthf;fg;gl;l re;ijf; fyit

4.1.1 Efh;Nthh; re;ijapidj; Jz;lkhf;Ftjw;fhd mbg;gilfs;;

4.1.2 jdpegh; re;ijapd; Jz;lq;fs;

4.1.3 Jz;lj;jpd; cWjpg;ghLila jd;ik

4.1.6 re;ijj; Jz;lq;fspd; ed;ik

4.1.4 Jz;lj;jpd; fth;r;rp jd;ik

4.1.5 ifj;njhopy;Jiwj; Jz;lkhf;fs;

4.6.1 cw;gj;jpg; nghUs; tifg;gLj;jy;

4.6.2 nghUl;fspd; gz;Gfs;

4.6.3 nghUl;fspd; tho;f;if tl;lk;

4.8.1 jdpegh; tpw;gid

4.8.2 Neub re;ijg;gLj;jy

4.8.3 tpsk;gug;gLj;jy;

4.8.4 tpw;gid Nkk;gLj;jy;

4.8.5 nghJ cwTfs;

4.8.6 tpahghuf;Fwpr; #Ljy;

4.9.1 fpuak;

4.9.2 Nghl;bj; jd;ik

4.10.3 xj;j jd;ik ,d;ik (khwhkYs;s jd;ik FiwT)4.10.4 Nrkpf;f Kbahj jd;ik (fsQ;rpag;gLj;j Kbahj jd;ik)

4.10.5 chpik

4.9.3 thbf;ifahsh;fs;4.9.4 Nghl;bahsh;fspd; eltbf;ifAk; vjph;r;nray;fSk;

4.9.5 juk;rhh; cs;slf;fk;

4.9.6 Gjpa nghUSf;fhd tpiyaply;

4.9.7 gy; nghUl;fs;

4.10.2 gphpf;fKbahj jd;ik

4.10.1 fl;Gydhfhj; jd;ik

4.11.1 kf;fs;4.11.2 nrad;Kiwfs;4.11.3 ngsjPfr; rhd;Wfs;

mj;jpahak; 14re;ijg;gLj;jy; Kfhikj;Jtk;

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

Page 16: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

3 rk;gsk; epHz

apj;jy;

1 kdpjts Kfhikj;Jtk; vd;why; vd;d?

1.3 Vd; kdpj ts Kfhikj;Jtk; kpfTk; Kf;fpakhdjhFk;?

1.2 kdpj ts Kfhikj;Jtj;jpd; Nehf;fk;

1.1 kdpj ts Kfhikfhd tiutpyf;fdk;

2.1 kdpj ts Kfhikj;Jtk; kw;Wk; jdpegh; Kfhikj;Jtk;

2.2 kdpj ts Rw;W.

2.3 kdpj ts Kfhikapd; khjphpg;glk

2.4 kdpjts khjphpapd; tiuaiwfs;

3.7 ce;Jrf;jpahf Ntjdk;/ Cjpak;

2.1.1 Armstrong

2.1.2 Bratton and Gold

2.1.3 Tyson and Fell

mj;jpahak; 15kdpj ts Kfhik

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.

Page 17: Seylan Bank - CA Sri Lanka (Ceylon) Plc, 2014/15) Cargills (Ceylon) Plc J}uNehf;F kw;Wk ; gzpf;$w;W 4.1 epWtdj;jpd ; tsq;fs ; 4.2 ngsjPf 4.3 kdpj tsq;fs ; tsq;fs ; 4.4 epjpfs; tsq;fs

1 mbg;gil Kfhi

kj;Jtj; jfty; Kiwikfs;;

1.1.1 nfhLf;fy; thq;fy;fis gjpT nra;jy

1.1.2 jPHkhdnkLj;jy;

1.1.3 jpl;lkply;

1.1.4 nraw;wpwd; kjpg;gPL

1.1.5 fl;Lg;gLj;jy;

3.9.1 fyhrhu jilfs;

3.9.2 Mszpj; jilfs;

3.9.3 cstpay; hPjpahd xg;ge;jk

3.10.1 khw;wNtfk

3.10.2 khw;wj;jpd; ghzp

3.10.3 khw;wj;jpd; tprhyk;

2.1.1 vt;thW nraw;wpl;l Ntiyfs; rhjhuz epWtd NtiyapypUe;J NtWgLfpwd?

2.2.6 jpwd;

2.2.5 ghzp

2.2.4 je;jpNuhghak;

2.2.3 Kiwik

2.2.2 fl;likg;G

2.2.1 Copah;kw;Wk; mf;fiwAilaegh;fs;

2.6.2 epWtdk

2.6.1 tzpf tof;F

2.6.3 jpl;lq;fs;

2.6.4 Mgj;Jfs

2.6.5 Njh;r;rp

2.6.6 juk;

2.6.7 rpf;fy;fSk;> khw;wq;fSk;

2.7.1 nraw;wpl;lj;ij newpg;gLj;jy

2.7.2 nraw;wpl;lj;ij Muk;gpj;jy

2.7.3 nraw;wpl;lj;ij ];jhgpj;jy;

2.7.4 jpl;lkply

2.7.5 epiyia fl;LgLj;Jjy;

2.7.6 fl;l vy;iyia fl;Lg;gLj;jy

2.7.7 nghUl;fs; toq;fiy Kfhikg;gLj;jy

2.7.8 nraw;wpl;lj;ij KbTWj;jy

mj;jpahak; 16Kfhikj;Jtj; jfty; KiwikAk;

nraw;wpl;l KfhikAk;

,e;jg; gFjpfs; ghlE}ypy; Njitahd msTf;F cs;thq;fg; gl;Ls;sd.