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tzpfk; kw;Wk; fzf;fPl;Lf;fhd
nghUspay;
mj;jpahak; 07w;fhd ifNaL
[AA13]
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
,e;j ifNalhdJ 2019 [dtupapypUe;jhd
guPl;irf;F guPl;rpf;fg;gLk;. ghlg;Gj;j fj;jpYs;s
,t; mj;jpahakhdJ 2019 [dtup khjj;jpypUe;jhd
guPl;irf;F gadw;wJ
3
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpaha mwpKfk;;
,t; ghljpl;lkhdJ Ngupd nghUshhjuk; gw;wpa gue;jstpshd mwpKfj;ijAk;
kw;Wk; Ez;gfg; nghUshjhu ,yf;F kw;Wk; NguPd nghUshjhu nfhs;iffs;
Mfpa ,uz;ilAk; XUKfg;gLj;Jjy; gw;wpAk; vLj;Jiuf;fpd;wJ.
NkYk; ,t;ghlj;jpl;lkhdJ Njrpa tUkhd fzf;fPl;Bd; Njitg;ghL gw;wpAk;
kw;Wk; Ngupd nghUshjhuj;jpYs;s kpf Kf;fpa fUj;Jf;fis Muha;jy;
kw;Wk NtWgl;l mZFKiwfs; %yk; Copag;gLj;jiy mstPL nra;jy;>
NkYk; tpupthf Nehf;fpdhy; Njrpa tUkhd fzf;fPL mstPL nra;Ak;
NghJ> fUj;jpw;nfhs;sg;gLk; eltbf;iffs; kw;Wk; fUj;jpw;nfhs;sg;glhj
eltbf;iffs; vd fhuzpfs; ,Utifahf fUj;jpw;nfhs;sg;gLk;. NkYk;
,jid jtpu Njrpa tUkhd fzf;fPL cld; njhlu;Ggl;l ntspg;gw
fhuzpfSk; fUj;jpw;nfhs;sg;gLk; NkYk; ,t;mj;jpahak; gp];fy; (FISCAL)
nfhs;iffs; gw;wp vLj;Jiuf;fpd;wJ.
Association of Accounting Technicians of Sri Lanka
07AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay;
mj;jpahak;
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
EBA
Ass
ocia
tion
of A
ccou
ntin
g Te
chni
cian
s of
Sri
Lan
ka
7. Ngupd nghUshjhuKk; tpahghu #oYk;
Ngupd nghUshjhuk; (Macro Economy)
Ngupd nghUshjhuk; XU KO nghUshjhuj;jpd; nray;fisAk; mjd; elj;ijfisAk;
cw;W Nehf;Ffpd;wJ. ,J KOikahd nghUshjhu Kiwikia Ma;T nra;a Kw;gLtNjhL
mjd; NtWgl;l gupkhzq;fis Ma;Tnra;fpd;wJ. Xl;Lnkhj;j nghUshjhu nrad;KiwfSk;
Ngupd nghUshjhu khwpfspd; elj;ijfspd; mikg;Gfspd; jd;ikfspd; mbg;gilapNy
jq;fpAs;sJ. Ngupd nghUshjhu Ma;tpy; elj;ij khjpup khwpfshd $ypfs;> ,iw> epYit
rkepiy> ruhrup tpiykl;lk;> gzj;jpd; Nfs;tp kw;Wk; epuk;gy;> ehzakhw;W tPjk;> njhopy;
kl;lk; kw;Wk; ru;tNjr tzpfk; vd;gdtw;Wf;F rpwg;G Kf;fpaj;Jtk; nfhLf;fg;gLtJld;>
NkYk; ,it nghUshjhu mikg;Gf;Fs;NsNa topelj;jg;gLfpd;wd. NkYk; tpgukhf Ngupd
nghUshjhuj; gpur;ridfis cw;W Nehf;fpdhy; mit Ntiyapd;ik> gztPf;fk;> cs;ehl;L
ehza ngWkjp tPo;r;rp> epYit rkepiy NtWghLfs; vd;gdtw;iwAk; vLj;Jiuf;fpd;wJ.
Ez;gf nghUshjhuk; (Micro Economy)
Ez;gf nghUshjhuk; MdJ> rpwpa tpahghu jsq;fspd; nghUshfhuj;jpid gw;wp Muha;fpd;wJ.
,J xU nghUshjhuj;ij gy;NtW gFjpfshf gpupj;J mg;gFjpfisg;gw;wp jdpj;jdpahf
Ma;T nra;Ak; eltbf;ifahFk;. 'jdpg;gl;l Efu;thsdJ tpUg;gk; kPjhd Muha;jy;". mjhtJ
jdpkdpju;fspd; my;yJ rpyupd; nghUshjhu eltbf;iffisAk;>njhopy; epWtdq;fisAk;>
jdpg;gl;l nghUl;fspd; tpiy epu;zak; Nghd;wtw;iwAk; MuhAk; Nfhl;ghLfshFk;. Ngupd
nghUshjhukhdJ nghUshjhuk; gw;wp gue;j mstpy;> mjd; ghu;itia cw;W Nehf;fp
Ma;T nra;tNjhL kw;Wk; xd;wpize;j elj;ij mjhtJ nghUshjhuj;jpd; xl;Lnkhj;j
nrayhf;fj;ijak; cs;slf;fp Muha;jy;.
Ngupd nghUshjhuk; (Macro Economy)
Ngupd nghUshjhukhdJ xU nghUshjhuj;ij FWfpa kw;Wk; ePz;l fhy eltbf;ifapd;
mbg;gilapy; Muha;fpd;wJ. mjhtJ xU nghUshjhuj;ij gFjpfshfg; gpupf;fhky; nkhj;j
uPjpahf my;yJ njhif uPjpahf Ma;T nra;Ak; eltbf;iffis Fwpf;Fk;. Ngupd nghUshjhu
6 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
Ma;tpy; elj;ij khwpfshd xU nghUshjhuj;jpd; nkhj;j cw;gj;jp> nkhj;j Efu;T> nkhj;j
tUkhdk;> nkhj;j nryT> nkhj;j Nrkpg;G> nkhj;jKjyPL ehl;bd; nghJ tpiykl;lk>; ehl;bd;
gzepuk;gy;> nkhj;j Ntiytha;g;G> nghUshjhu tsu;r;rp> mgptpUj;jp> nrd;kjp epYit
Nghd;w Nfhl;ghLfs; ahTk; Ngupd nghUshjhu Nfhl;ghLfs; MFk;.
Ngupd nghUshjhu Nehf;fq;fs;; (Macro Economy Objectives)
Ngupd nghUshjhu khwpfis ,af;Ftjw;fhf vjpu;ghu;f;fg;gLk; ,yf;Ffshf Ngupd
nghUshjhu Nehf;fq;fs; fhzg;gLk;. mitahtd gpd;tUtd:-
1. epiyahd tpiy kl;lk;
2. epiwnjhopy; kl;lk;
3. nrd;kjp epYit rkepiy
4. epahaj;Jtkhd tUkhd gq;fPL
5. epiyj;J epw;Fk; nghUshjhu mgptpUj;jp
6. nghUshjhu tsu;r;rp
1. epiyahd tpiy kl;lk; (Price Stability)
tpiy cWjpg;ghl;bid miltjw;F nghUshjhuj;jpy; nghJ tpiykl;lj;jpy;
Vw;gLk; cau;thd kw;Wk; Fiwthd tpiy jsk;gy;fis mjhtJ gztPf;fj;jpid
fl;Lg;gLj;Jjy; Ntz;Lk;. ruhrup tpiykl;lj;jpid NgZtjd; %yk; nghUshjhuk; xU
Fiwthd kw;Wk; cWjpahd gztPf;fj;jpid vjpu;nfhs;s Ntz;ba tUk;. Mifahy;
tpiy cWjpg;ghL Ngupd nghUshjhuj;jpy; Kf;fpakhd Fwpf;Nfhshf fUjg;gLfpd;wJ.
2. epiwnjhopy; kl;lk; (Full Employment)
xU nghUshjhuj;jpy; fhzg;gLfpd;w rfy tsq;fSk; cr;r tpidj;jpwDld; nghUl;fs;
Nritfspd; cw;gj;jpapy; gad;gLj;jg;gLk; epiy epiwnjhopy; kl;lk; vdg;gLk;.
XU nghUshjhuk; epiwnjhopy; kl;lj;jpid miltjw;F Copa njhopy; tha;g;Gf;fis
cUthf;Ftjd; %yk; Ntiyapd;ik epiyikia Fiwf;f KbAk;
3. nrd;kjp epYit rkepiy (Balance Of Payment)
xU nghUshjhujk; nrd;kjp epYit rkepiy epiyapid NgZtjw;F mt; ehL mjd;
vy;iyfSf;F mg;ghy; Vida ehLfSld; ehzakhw;W Nkw;nfhs;Sk; NghJ nrd;kjp
epYit neUf;fbf;F cs;shfhky;; rhjfkhd Kiwapy; NgZtJ Kf;fpakhdjhf
fUjg;gLfpd;wJ.
4. epahaj;Jtkhd tUkhd gq;fPL (Fair Distribution of Income)
XU ehl;bd; tUkhd guk;gypy; fhzg;gLk; NtWghl;il Fiwe;j kl;lj;jpy; NgZtJ
epahaj;Jtkhd tUkhd gq;fPL MFk;. mjhtJ xU ehl;bd; tUkhdk; kw;Wk;
nrhj;Jf;fs; mt; ehl;bd; Fbfspw;fpilNa Vw;wjho;Tfs; ,d;wp epahakhd Kiwapy;
gq;fPL nra;ag;gLjiy Fwpf;Fk;. ,jid ehl;bd; xt;nthU Fbkf;fspd; Njitfs;
kw;Wk; tpUg;gq;fis> mt; ehL G+u;j;jp nra;Ak; Mw;wy; %yk; cWjp nra;a KbAk;.
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 7
EBA
Ass
ocia
tion
of A
ccou
ntin
g Te
chni
cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
5. epiyj;J epw;Fk; nghUshjhu mgptpUj;jp (Sustainable Development)
nghUshjhu> r%f kw;Wk; #oy; Mfpa %d;W gf;fq;fSk; rkepiyahf mgptpUj;jp
miltjid ,J Fwpf;Fk;. ehl;bd; #oy; juk; ghjpg;gilahky; ghJfhj;Jf;nfhz;L
cw;gj;jp kl;lk; cau;j;Jjy; kw;Wk; nghUshjhu mgptpUj;jp %yk; ngWk; ed;ikfis
nkhj;j kf;fspilNa gfpu;e;jspj;jy;
6. nghUshjhu tsu;r;rp (Economic Growth)
XU ehl;bd; nka;ntspaPl;by; ePz;lfhyj;jpy; njhlu;r;rpahf Vw;gLfpd;w mjpfupg;G
nghUshjhu tsu;r;rp MFk;. mjhtJ epiyahd tpiyfspyhd nkhj;j cs;ehl;L
cw;gj;jp ePz;l fhyj;jpy; njhlu;e;J mjpfupg;gjid ,J Fwpf;Fk;.
Ngupd nghUshjhu nfhs;iffs;
nghUshjhu Kfhikj;Jtk; vd;gJ Ngupd nghUshjhu Nehf;fq;fis epiwNtw;wpf; nfhs;tjw;fhf
Ngupd nghUshjhu khwpfis newpg;gLj;jy; MFk;. mjhtJ xU ehl;bd; Ngupd nghUshjhuj;jpd;
Nehf;fq;fis miltjw;F mt; ehl;bd; nghUshjhu gpur;ridfis nghUj;jkhd kw;Wk;
mtrpakhd nfhs;iffs; eltbf;iffis newpg;gLj;jy; %yk; ntw;wpf;nfhs;Sjy;.
nfhs;iffs; kw;Wk; %Nyhgha Copag;gLj;jy; %yk; ehl;bd; nghUshjhuj;jpid Kfhik
nra;jiy Ngupd nghUshjhu nfhs;iffs; vd miof;fg;gLfpd;wJ.
1. gzf;nfhs;if (Monetary Policy)
murhq;fk; kw;Wk; kj;jpa tq;fp Mfpad gzntspaPl;bd; msT> khWgLk; tl;btpfpjk;>
ehzkhw;W tPjk;> tpiy kw;Wk; tUkhd mstPL vd;gd gzf;nfhs;if mbg;gilapNy
jPu;khdpf;fg;gLfpd;wJ. xU ehl;by; gzf;nfhs;if MdJ Ngupd nghUshjhu Nehf;fq;fis
miltjw;Fk; kw;Wk; gz epuk;gy; kw;Wk; tl;b tPjk; vd;gtw;iw Kfhik nra;aTk;
murhq;fj;jhy; gad;gLj;jg;gLfpd;wJ.
2. mur epjpf; nfhs;if - gp];fy; nfhs;if (Fiscal Policy)
mur epjpf;nfhs;if vd;gJ xU ehl;by; Ngupd nghUshjhu Nehf;fq;fis epiwNtw;wpf;
nfhs;tjw;fhf murhq;fj;jhy; gad;gLj;jg;gLtNjhL kw;Wk; murhq;f Fwpf;Nfhshd
tUkhdk;> nryT kw;Wk; tup vd;gtw;iw newpgLj;jTk; gad;gLj;jg;gLfpd;wJ. mj;Jld;
murpd; tuptUkhdk;> murhq;f nryTfs; kw;Wk; murhq;f fld;fs; vd;gd njhlu;ghd
KbTfis vLf;fTk; gad;gLfpd;wJ.
3. epuk;gy; Cf;Ftpg;G nfhs;if (Supply Side Policies)
epuk;gy; Cf;Ftpg;G nfhs;if vd;gJ XU ehl;bd; nkhj;j epuk;gYf;fhd cw;gj;jp
jpwikapid cau;j;Jtjw;fhd jpl;lkpLjiy Fwpf;Fk;. ,t; nfhs;ifapd; ,yf;fhdJ
ehl;bd; cw;gj;jp fhuzpfspd; juk; kw;Wk; vz;zpf;ifia rPu;nra;aTk; kw;Wk;
jdpahu;kag;gLj;jy;> rl;lKuz;ghLfs;> tupfis gjptspj;jy; Nghd;w fUtpfis
cgNahfpj;jiy Nehf;fpAk; mikg;ngw;wJ.
8 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
4. tUkhd nfhs;if (Income Policy)
tUkhd nfhs;ifahdJ xU ehl;bd; nghUshjhuj;jpy; rk;gs tpfpjk; kw;Wk;
gz;lq;fspd; tpiyfs; cau;e;J nry;Yk; Ntfj;ijf; Fiwj;jy; Nghd;w fl;LghLfis
eilKiwgLj;j gad;gLk; nfhs;iffs; MFk;.
5. ntspehl;L tpahghu nfhs;if (Foreign Trade Policy)
ntspehl;L tpahghu nfhs;if vdg;gLtJ murhq;fk; ntspehl;L tpahghuk; njhlu;ghd
nfhs;iffs; kw;Wk; cs;ehl;L Vw;Wkjpf;fis cau;j;Jjy; kw;Wk; ntspehl;L
,wf;Fkjpfis fl;Lg;gLj;jy; kw;Wk; Njwpa Vw;Wkjpfis cau;j;Jjy; Nghd;w
jpl;lkply;fis nra;jy; MFk;. NkYk; jPu;it> tupf;nfhs;if> ,wf;Fkjpg; gjpyPl;Lf;
nfhs;if> ntspehl;L ehzakhw;W tPjj;jpid rupnra;jy; Nghd;w fUtpfs; %yk;
Neu;fzpa tpahghu KbTfis miljy.;
6. Neub fl;Lg;ghl;L nfhs;if (Direct Policy)
Neub fl;Lg;ghl;L nfhs;if vd;gJ jpwe;j re;ijapd; eltbf;iffspy; murhq;fk;
jiyaPL nra;J mjd; cupkk; kw;Wk; ts gq;fPL kw;Wk; tpiykl;lk; epu;zapj;jy;
Nghd;w fl;Lg;ghLfis Neubahf Nkw;nfhs;Sjiy Fwpf;Fk;;.
Ngupd nghUshjhu khwpfs; (Macro Economy Variables)
1. Njrpa cw;gj;jp
2. Ntiytha;g;G
3. nghJ tpiykl;lk;
4. ehzakhw;W tPjk;
5. tl;b tPjk;
6. nrd;kjp epYit
7.1 Ngupd nghUshjhu Jiwfs; Æ nraw;ghl;L myFfs;
(Sectors of Macro Economy)XU ehl;bd; Ngupd nghUshjhu nraw;ghl;Lf;F gq;fspf;Fk; gpujhd Jiwfis gpd;tUk;
ehd;F tifahf gpupf;fyhk.;
► tPl;Lj;Jiw
► epWtdj;Jiw
► murJiw
► ntspehl;Lj;Jiw
tPl;Lj;Jiw (Household Sector)
xU ehl;bYs;s vy;yhr; r%fq;fisAk; Nru;e;j jdpegu;fs; tPl;Lj;Jiwapdu;fshff;
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 9
EBA
Ass
ocia
tion
of A
ccou
ntin
g Te
chni
cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
fUjg;gLfpd;wJ. ,tu;fs; xNu $iuapd; fPo; tho;e;J xNu FLk;g tuT nryTj;jpl;lj;jpd;
%yk; jkJ Njitfisg; G+u;j;jp nra;Ak; FOtpdu;fshff; fhzg;gLtu;.
xU r%fj;jpd; nghUshjhu eltbf;iffs; ahTk; ,Wjpapy; tPl;Lj; Jiwapdupd; Njitfis
G+u;j;jp nra;tjidia ,yf;fhf nfhz;L ,aq;Ffpd;wd.
ehl;bd; cw;gj;jpr; nraw;ghl;bw;Fj; Njitahd epyk; ciog;G Kjy; Kaw;;rp Mfpa fhuzpr;
Nritfis tPl;Lj; Jiwapdu; toq;Ffpd;wd. ,t; fhuzpr;NritfSf;fhf thlif> $yp
tl;b> ,yhgk; vd;Dk; fhuzp tUkhdq;fis ngw;Wf;nfhs;fpd;wd.
,t;fhuzptUkhdq;fis nfhz;L nghUl;fs; Nritfspd; nfhs;tdTf;F gad;gLj;JtJld;
Nrkpg;G eltbf;iffspYk; <LgLfpd;wd. NkYk; murhq;fj;jpw;F tupfisr; nrYj;JjYk;
murplkpUe;J khw;wy;fisg; ngw;Wk; nfhs;fpd;wd.
epWtdj;Jiw (Business Sector)
murJiw> jdpahu;Jiw gFjpapdu; nghUl;fs; Nritfs; cw;gj;jpf;fhf epyk; ciog;G
%yjdk; Kaw;rp Mfpa fhuzpr; Nritfisf; nfhs;tdT nra;J ,yhgj;jpid
cUthf;Fk; JiwapdNu epWtdj;Jiw vdg;gLk;. kw;Wk; <l;bf;nfhz;l ,yhgj;jpid
KjyPl;L eltbf;iffspy; <LgLj;jy; kw;Wk; murpw;F tup nrYj;Jjy; kw;Wk; nghJ $l;L
];jhgdkhfapUe;jhy; gq;fpyhgk; toq;fy; Nghd;w eltbf;iffspy; <LgLjy;.
murJiw / nghJj;Jiw (Government Sector)
XU nghUshjhuj;jpy; nghUshjhu cWjp> nghUshjhu mgptpUj;jp vd;gtw;iw Vw;gLj;Jk;
Nehf;Fld; r%f ePjpia Vw;gLj;Jjy>; r%fey Nritfs>; nghJr;Nritfs;> nghUshjhu
cl;fl;likg;G trjpfis toq;fy; Mfpatw;iw Nehf;fkhf nfhz;l Jiw murJiwahFk;.
NkYk; tPl;Lj;Jiw> epWtdJiw Mfpatw;wplkpUe;J tupfis mwtpLjYk; khdpa cjtpfis
toq;fTk; nra;fpd;wd.
ntspehl;Lj;Jiw (Foreign/International Sector)
XU nghUshjhukhdJ jpwe;j nghUshjhukjff; fhzg;gLk; NghJ mjDld; njhlu;G
nfhz;Ls;s ntspehl;L epWtdj;Jiwapid Fwpf;Fk;;. ntspehl;L epWtdj; JiwahdJ
nghUl;fs;> Nritfspd; Vw;Wkjp nghUl;fs; Nritfspd; ,wf;Fkjp Mfpa nghUshjhu
nraw;ghLfis gpujhdkhff; nfhz;bUf;Fk;.
7.2 Ngupd nghUshjhu Rw;Nwhl;lg;gha;r;ry; eilKiw
(Circular Flow of Macro economic Process)
Njrpa tUkhd fzf;fPL MdJ xU ehl;bd; nghUshjhuj;jpd; cWjpg;ghl;bid mstPL
nra;tjw;F cjTfpd;wJ. NkYk; Rw;Nwhl;lg;gha;r;ry; tiuglk; MdJ ,U NtWgl;l
JiwfspilNa cl;gha;r;ry; kw;Wk; ntspgha;ry; ,ilapyhd njhlu;gpid fhl;Lfpd;wJ.
,q;F %d;W NtWgl;l khjpupfs; vt;thW nghUshjhu eltbf;iffis mbg;gilahf
nfhz;L mikag;ngw;wJ.
10 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
► vspa nghUshjhuk;
► %ba nghUshjhuk;
► jpwe;j nghUshjhuk;
vspa nghUshjhuk; (Simple Economy)
tPl;Lj;Jiw> epWtdj;Jiw Mfpa ,uz;L JiwfSf;fpilapyhd njhlu;G
%ba nghUshjhuk; (Closed Ecnomy)
tPl;Lj;Jiw> epWtdj;Jiw>murJiw Mfpa %d;W JiwfSf;fpilapyhd njhlu;G
jpwe;j nghUshjhuk; (Open Economy)
tPl;Lj;Jiw> epWtdj;Jiw>murJiw> ntspehl;Lj;Jiw Mfpa ehd;F JiwfSf;fpilapyhd
njhlu;G
xU nghUshjhuj;jpd; Rw;Nwhl;lg;gha;r;ry; MdJ nkhj;j cw;gj;jp> tUkhdk; kw;Wk;
nrytPdq;fSf;fpilNahd njhlu;gpid vLj;Jf;fhl;Lfpd;wJ. tPl;Lj;Jiwapdhy; nfhs;tdT
nra;ag;gl;l cw;gj;jpf;fhf nrytopf;fg;gLk; nrytPdkhdJ xU ehl;bd; ntspg;gha;r;ry;
MFk; kw;Wk; epWtdj;Jiwapdhy; cw;gj;jp nra;ag;gl;l nghUl;fs;> Nritfis
tpw;gid nra;tjd; %yk; <l;bf;nfhs;sg;gLk; fhuzp tUkhdkhdJ cl;gha;ry; MfTk;
fUjg;gLfpd;wJ. ,q;F epWtdj;JiwapkpUe;J fhuzp tUkhdq;fs; tPl;Lj;Jiwf;F nry;y>
tPl;Lj;JiwaplkpUe;J epWtdj;JiwapdUf;F Efu;T nryT vd;w mbg;gilapy; tUkhdq;fs;
nry;fpd;wd. Mifahy; ntspg;gha;r;ry; gzg;gha;r;ry; MfTk; cl;gha;r;ry; nka;gha;r;ry;
MfTk; fUjg;gLfpd;wJ.
7.2.1 gue;j re;ij tiffspy; nghUshjhu fhuzpfSf;fpilapyhd
ehzakhw;W vt;thW ,lk;ngWfpd;wJ.
► fhuzpr;re;ij - fhuzp re;ijapy; nghUl;fs; Nritfis cw;gj;jp nra;tjw;F cw;gj;jp
fhuzpfs; nfhs;tdT nra;ag;gLfpd;wd. tPl;Lj;Jiw cw;gj;jpf;fhd fhuzpfis
toq;FtNjhL tUkhdj;jpid <l;bnfhs;Sfpd;wJ> ,J fhuzp tUkhdk; vd milahsk;
fhzg;gLfpd;wJ.
► nghUl;fs; kw;Wk; Nritfs; re;ij - tPl;Lj;Jiw %yk; fpilf;Fk; cw;gj;jp fhuzpfis
gad;gLj;jp murJiw kw;Wk; epWtdj;Jiw nghUl;fs; kw;Wk; Nritfis cw;gj;jp
nra;J tpw;gid nra;jiy nghUl;fs; kw;Wk; Nritfs; re;ij vd milahsk;
fhzg;gLfpd;wJ.
7.2.2 ntspg;gha;r;ry; / xOFjy; (Withdrawal/Leakages)
tPl;Lj;Jiw ngw;Wf;nfhs;Sk; nkhj;j tUkhdKk; epWtdJiwia nrd;wiltJjpy;iy.
xU gFjp tUkhdk; NtW NjitfSf;F gad;gLj;jg;gLfpd;wJ. ,t;thW epWtdj;Jiwia
nrd;wilahj tUkhdk; ntspg;gha;r;ry; tUkhdk; vdg;gLk;. ,t; ntspg;ghAk; tUkhdkhdJ
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 11
EBA
Ass
ocia
tion
of A
ccou
ntin
g Te
chni
cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
Njrpa tUkhdj;jpid RUq;fr; nra;Ak; tpistpid Vw;gLj;Jk;.
► Nrkpg;G (Savings) - S
► mur tupfs; (Government Taxes) - T
► ,wf;Fkjp (Imports) - M
7.2.3 cl;gha;r;ry;fs; / $l;ly;fs; (Injections/Additions)
epWtdj;Jiwf;F tPl;Lj;Jiw %yk; fpilf;fg;ngWk; tUkhdj;ij jtpu NtW tifapy;
Njrpa tUkhd Rw;Nwhl;lj;jpw;F fpilf;fg;ngWk; tUkhdk; cl;gha;r;ry; tUkhdk; vdg;gLk;
NkYk; ,J Njrpa tUkhdj;jpid tpuptila nra;Ak; tpistpid Vw;gLj;Jk;.
► KjyPL (Investment) - I
► mur nrytPdq;fs; (Government Expenditure) - G
► Vw;Wkjpfs; (Exports) – X
7.2.4 vspa nghUshjhuk; (Simple Economy)
tPl;Lj;Jiw epWtdj;Jiw Mfpa ,uz;L Jiwfs; khj;jpuk; fhzg;gLfpd;w xU nghUshjhuj;jpd;
eltbf;iffs;.
Nrkpg;G kw;Wk; KjyPl;L eltbf;ifapy;yhj vspa nghUshjhuk;
(Simple Economy Without Savings and Investment)
,U Jiw nghUshjhuk; Mfpa vspa nghUshjhuj;jpy; tPl;Lj;JiwahdJ jdJ tUkhdq;fs;
KOtijAk; Efu;Tf;F nrytpLfpd;wJ. Nrkpg;G eltbf;iffs; vjpYk; <Lgltpy;iy>
mj;Jld; epWtdj;JiwAk; Efu;T nghUl;fs; NritfisNa cw;gj;jp nra;fpd;wJ. KjyPl;L
eltbf;iffs; vjpYk; <Lgltpy;iy. Mifahy; ,r;Rw;Nwhl;lj;jpy; Nrkpg;G> KjyPL vJTk;
,lk;ngwhikapdhy; ntspg;gha;r;ry;fNsh cl;gha;r;ry;fNsh ,d;wp Rw;Nwhl;lj;jpy; RUf;fNkh
tpupNth Vw;glhikapdhy; Rw;Nwhl;lk; xNu rPuhf njhlu;e;J ,aq;Fk;.
thlif> $yp> tl;b> ,yhgk;
cw;gj;jp fhuzpfs;
epyk;> ciog;G>%yjdk;> Kaw;r;rp
epWtdj;Jiw tPl;Lj;Jiw
nghUl;fs; kw;Wk; Nritfs;
nghUl;fs; kw;Wk; NritfSf;fhd nfhLg;gdT
12 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
tPl;Lj;Jiw cw;gj;jp fhuzpfis epWtdj;Jiwf;F toq;FtJk;> epWtdj;JiwaplkpUe;J
tPl;Lj;Jiwf;F nghUl;fs; Nritfis nry;YtJk; nka;gha;r;riy cUthf;Ffpd;wJ.
tPl;Lj;Jiw toq;Fk; cw;gj;jp fhuzpfSf;F nfhLg;gdthf thlif $yp tl;b kw;Wk; ,yhgk;
ngwg;gLfpd;wd. khwhf epWtdj;JiwaplkpUe;J tPl;Lj;Jiwf;F fhuzp tUkhdq;fs; gz
mbg;gilapy; nry;tJk; tPl;Lj;JiwaplkpUe;J epWtdj;Jiwf;F nghUl;fs; NritfSf;fhd
nfhLg;gdT vd;w mbg;gilapy; gzk; nry;YtJ> gzg;gha;r;riy cUthf;Fk;. xU
nghUshjhuk; nkhj;j tUkhdk; kw;Wk; nkhj;j nrytPdk; rkdhf fhzg;gLkplj;;J nghUshjhu
rkepiyia va;Jk;.
tpdh
Rw;Nwhl;lg;gha;r;rypy; ntspg;gha;r;ry; vd milahsg;gLj;jgLtJ vd;d? %jyPl;L
nrytPdq;fs; Vd; Rw;Nwhl;lj;jpy; cl;gha;r;ry; Mf fUjg;gLfpd;wJ?
tpil
Rw;Nwhl;lg;gha;r;rypy; tPl;Lj;Jiwapdhy; Nkw;nfhs;sg;gLk; Nrkpg;G epWdj;Jiwf;F KjyPlhf
nrd;wilfpd;wd kw;Wk; ,t;Nrkpg;Gf;F tUkhdkhf tl;b ngwg;gLfpd;wJ. NkYk; ,J Njrpa
tUkhd Rw;Nwhl;lj;jpid tpuptilar; nra;tjdhy; ,jid cl;gha;r;ry; Mf fUjg;gLfpd;wJ.
7.3 Njrpa tUkhdf; fzf;fPL (National Income Accounting)Njrpa cw;gj;jp vd;why; xU nghUshjhuj;jpy; Fwpj;j fhyg;gFjpapy; cw;gj;jp nra;ag;gl;l
nkhj;j nghUl;fs; Nritfspd; ngWkjpapid fzpg;gPL nra;J $WtJ Njrpa fzf;fPL
vdg;gLk;. xU nghUshjhuj;jpy; Fwpj;j fhyg;gFjpw;fhd nkhj;j cw;gj;jp eltbf;iffspid
mstPL nra;tjw;fhf jahupf;fg;gLk; xU fzf;fPl;L Kiw Njrpa fzf;fPL MFk;. Njrpa
fzf;fPL jhahu; nra;ag;gLk; NghJ XU nghUshjhuj;jpd; epWtd myFfs; %yk; kjpg;gPL
nra;ag;gl;l nghUshjhu Kaw;;rp> nghUshjhu elj;ij> kw;Wk; mjd; fl;likg;G kw;Wk;
Fwpj;j fhyj;Jf;fhd nghUshjhu Rw;Nwhl;lg;gha;r;ry; vd;gd fUj;jpw;nfhs;sg;gLk;.
epWtd myFfs; (Institutional Units)
nghUshjhu myFfs; nghUshjhuj;jpd; nry;tj;jpid ngw;Wf;nfhs;sTk; nghWg;gpid
Vw;Wf;nfhz;L mjid jf;fitj;Jf; nfhz;L kw;Wk; nghUshjhu nraw;ghLfspy; <LgLjy;
%yk; gpw myFfis rkhspf;Fk; jpwDk; fhzg;gLkhapd; mJ epWtd myFfshf fUjg;gLk;.
nghUshjhu kz;lyj;jpy nray;gLk; epWtd myF tiffs; fPNo Fwpg;gplg;gl;Ls;sd.
1. epjprhuj; epWtdj;Jiw (Non- Financial Corporation Sector)
jdpahu; kw;Wk; khepyj;Jiwia Nru;e;j epWtdq;fs; cw;gj;jp nra;Ak; nghUl;fs;
Nritfis nfhz;l re;ij ,JthFk;.
2. epjprhu;e;j epWtdj;Jiw (Financial Corporation Sector)
jdpahu; kw;Wk; khepyj;Jiwia Nru;e;j epWtdq;fs; epjp rhu;e;j Nritfis
toq;Fk; re;ij ,JthFk;. tq;fp> Fj;jif kw;Wk; fhg;GWjp eltbf;iffspy; <LgLk;
epWtdq;fis ,jw;F cjhuzkhf $wyhk;
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 13
EBA
Ass
ocia
tion
of A
ccou
ntin
g Te
chni
cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
3. nghJ murhq;fj;Jiw (General Government Sector)
,it jdpahu; kw;Wk; $l;L Efu;thsu;fSf;F ,yhg Nehf;fkpd;wp gue;jstpshd
Nritapid tOq;Fk; nghJ ];jhgdq;fs; MFk;. mur epWtdq;fs; toq;Fk;
Nritfshd Rfhjhuk; fy;tp ghJfhg;G kw;Wk; #oy; ghJfhg;G Nghd;wd ,tw;Wf;Fs;
mlq;Fk;.
4. tPl;Lj;Jiwf;F Nrittoq;Fk; ,yhg Nehf;fkw;w epWtdq;fs;
(Non- Profit institutions Serving Household Sector)
,t; epWtdq;fs; nghUl;fs;> Nritfis tpw;gid re;ijf;fhf cw;gj;jp nra;ahky;>
,ytrkhfNth my;yJ re;ij tpiyiatpl Fiwe;j tpiyapNyh Efu;Tf;F tpw;gid
nra;fpd;wd. kjk;rhu;e;j epWtdq;fs; tpahghu rq;fq;fs; kw;Wk; murpay; fl;rpfs;
vd;gd ,tw;Wf;Fs; mlq;Fk;.
5. tPl;Lj;Jiw (Household Sector)
epWtdq;fs; kw;Wk; Efu;thsu;fs; ,j;Jiwapy; fhzg;gLtu; ,q;F tPl;Lj;Jiw jkJ
Efu;T Njitia jhNk cw;gj;jp nra;Jnfhs;StNjhL re;ij NjitapidAk; G+u;j;jp
nra;fpd;wd.; ,t; Jiwapy; kj FUkhu;fSk; cs;slq;Ftu;.
6. cyfpd; kPjKs;s gFjpapdu; (Rest of the world)
nghUshjhu kz;lyk; / nghUshjhu gug;G (Economic Territory)jpwikahd mur fl;Lg;ghl;Ls;s nghUshjhu gpuNjrk; nghUshjhu kz;lyk; vd
miof;fg;gLk;. kdpju;fs; nghUl;fs; kw;Wk; %yjdk; vd;gd mur fl;Lg;ghl;Lf;Fs;
Fwpg;gpl;l Gtpapay; tiuaiwf;Fs; efu;jiy Fwpf;Fk;. ,t; njhopy;Kaw;rpahsuh; cw;gj;jp
nra;ag;gLk; nghUl;fs; Nritfs; xU tUlj;jpw;F Nkw;gl;l fhyg;gFjpapy; ,t; nghUshjhu
kz;lyj;jpw;Fs;NsNa fhzg;gLk;. ,it nghUshjhu cw;gj;jp vd ,dq;fhzg;gLk;. kw;Wk;
epWtd myFfs; %yk; cs;ehl;Lf;Fs;NsNa cUthf;fg;gLk; tUkhdk;> Njrpa tUkhdkhf
milahsg;gLj;jg;gLfpd;wJ.
XU tUlfhyg;gFjpapy; cw;gj;jp tUkhdk; nryTr; Rw;Nwhl;lq;fspd; ngWkjpapid
fzpg;gPL nra;J $WtJ Njrpa fzf;fPL MFk;.
,t; nghUshjhu kz;lyj;jpy; ,yq;if %d;W Kf;fpa myFfis nfhz;bf;fpd;wd kw;Wk;
mitahtd:-
► vy;yh tifahd cs;ehl;L cw;gj;jp myFfSk; ,yq;if Gtpapay; tiuaiwfSf;F
cl;gl;ljhf fhzg;gly; Ntz;Lk;
► cyfshtpa uPjpapy; ,yq;if J}juq;fs;; fhzg;gly;
► nghUshjhu gug;gpYs;s ePu;epiyfs; kw;Wk; tpkhdq;fs;> kw;Wk; fg;gy;fs; vd;gd
,yq;if murpd; fl;Lg;ghl;Lf;Fs; fhzg;gLjy;.
cw;gj;jp (Production)XUq;fpize;j fhuzp cs;sPl;L nraw;ghLfshd $yp> %yjdk;> %yg;nghUs; vd;gd epWtd
myFfshy; fl;Lg;gLj;jg;gl;L nghUl;fs; Nritfis cw;gj;jp nra;jy;. ,q;F epWtd
myFfs; cw;gj;jp nraw;ghl;bw;Fk;> cw;gj;jp nra;ag;gLk; nghUl;fSf;Fk; nghWg;ghf
cs;sJ. kdpj jiyaPLfs; ,d;wp ,aw;ifahf fpilf;fg;ngWk; ejpfs;> ePu;tPo;r;rpfs;> kio
14 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
ePu;> fhl;bYs;s kuq;fs;> vd;gd nghUshjhu cw;gj;jpfshf fUjg;glkhl;lhJ. Mdhy;
kdpjdpd; Kawrpapd;; %yk; mt; ejp ePiu gad;gLj;jp kPd;gpbj;njhopypy; kdpjd; <LgLjy;
nghUshjhu cw;gj;jpahf fUjg;gLk;
cw;gj;jp vy;iy (Production Boundary)Njrpa tUkhdk fzf;fPL nra;Ak; NghJ Kf;fpakhf fzfPl;bw;F gaDila nghUshjhu
nfhLf;fy; thq;fy; kl;LNk fzf;fPl;by; Nru;f;fg;gLk; gadpy;yhj nfhLf;fy; thq;fy;fs;>
N;ru;f;fgl Njitapy;yhj cw;gj;jpfs; Mf milahsk; fhzg;gLk;. ,t;thW nghUshjhu
cw;gj;jp eltbf;iffs; mstPL nra;Nj Njrpa tUkhd fzf;fPl;bw;F cs;sPL nra;ag;gLk;.
kw;Wk; Nkw;$wg;gl;l Vw;Wf;nfhs;sg;glhj eltbf;iffs; cw;gj;jp vLg;gdTfs; vdg;gLk;.
fPo;Fwpf;fg;gl;Ls;s nghUshjhu eltbf;iffs; Njrpa tUkhdf; fzf;fPbw;F vLf;fg;gLfpd;wJ.
► cupikahsu;uhy; Mf;fpukpf;fg;gl;l tPl;Lg; gpupTfahy; toq;fg;gLk; cs;ehl;L Nritfs;.
► Cjpak; toq;fg;gLk; cs;ehl;L Copau;fshy; toq;fg;gLk; Nritfs;.
► cw;gj;pahsufshy; jkJ Efu;tpw;fhf jf;fitf;fg;gl;l midj;J nghUl;fSk; my;yJ
nkhj;j epiyahd %yjd kakhf;fy;
cs;ehl;L cw;gj;jp myFfs; kPJ gpd;tUk; eltbf;iffs; Vw;gLtjd; %yk; mit
nghUshjhu cw;gj;jp eltbf;iffshf fUjg;gLfpd;wJ.
1. jkJ nrhe;j ghtidf;fhf czT gapu;fis cw;gj;jp nra;J> fsQ;rpag;gLj;Jjy;
kw;Wk; fhLfspypUe;J goq;fis gwpj;J gjg;gLj;jp Nrkpj;jy>; neUg;Gf;fhf fhl;L
kuf;fl;ilfis ghtpj;jy;> Ntl;ilahLjy; kw;Wk; kPd;gpbj;jy; Nghd;w eltbf;iffspy;
<Lgly;.
2. tptrha cw;gj;jpfis nrad;KiwgLj;jy; mjhtJ ney;rhFgb %yk; muprp cw;gj;jp>
rpW nghjp nra;j miuj;j khT cw;gj;jp > ,iwr;rp kw;Wk; kPd;fis gjg;gLj;jy;
NkYk; Nghj;jypy; milf;fg;gl;L gjg;gLj;jpa goq;fs; kw;Wk; nghjp nra;ag;gl;l japu;
cw;gj;jp> gha; nea;jy; cw;gj;jp vd;gd.
3. Milfis nea;jy; kw;Wk; ijj;jy; kw;Wk; kz;ghid tbtikj;jy; jsghlq;fs;
nra;jy;
,it ehl;bd; vy;iyf;Fs; nra;ag;gLk; cs;ehl;L cw;gj;jp eltbf;iffs; MFk; NkYk; ,it
jkJ Efu;tpw;fhf nra;ag;gLk; cw;gj;jp myFfs; Mifahy; ,t; cw;gj;jp eltbf;iffs;
Njrpa tUkhdf;fzpg;gPl;by; cs;slf;fg;glkhl;lhJ.
► jkJ nrhe;j ,Ug;gplj;jpw;F nra;ag;gLk; jpUj;jr;nryT> myq;fhur;nryT kw;Wk;
kWrPuikg;G nryTfs;.
► tPl;Lg;ghtid nghUl;fis Jg;guT nra;Ak; nryT
► jkJ Njitf;fhf jahupf;fg;gLk; czT
► gps;isfSf;F nfhLf;fg;gLk; md;G> ghrk;> mutizg;G kw;Wk; gapw;r;rpfs;
► Neha;nehbfspd; NghJ md;ghf ghu;j;jy;
► FLk;g cWg;gpdu;fSf;fhd gpuahd trjpfs; nra;jy;.
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 15
EBA
Ass
ocia
tion
of A
ccou
ntin
g Te
chni
cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
%ba nghUshjhuk; (Un Observed Economy) Njrpa tUkhd fzpg;gPl;by; %ba nghUshjhu cw;gj;jp eltbf;iffSk; fUj;jpw;
nfhs;sg;gLk;
kiwf;fg;gl;l nghUshjhu eltbf;iffs; (Hidden Economic Activities)
Kiwahd fzf;fPLfSf;F cl;gLj;jg;glhj rl;lG+u;tkhd nghUshjhu eltbf;iffs;
kiwf;fg;gl;l nghUshjhu eltbf;iffs; Mf fUjg;gLfpd;wJ. NkYk; gpd;tUk;
fhuzq;fSf;fhf ,e;j eltbf;iffs; mjpfhupfsplkpUe;J Ntz;Lnkd;Nw kiwf;f Kaw;rpfs;
Nkw;nfhs;sg;gLfpd;wd.
► tup nrYj;Jtij jtpu;g;gjw;F.
► r%f ghJfhg;Gf;F gq;fspg;G nra;tij jtpug;gjw;F.
► ehl;by; m%ypy; ,Uf;Fk; rl;luPjpahd juq;fs; kw;Wk; nfhs;iffis filgpbf;fhky;
,Ug;gjw;F. (Fiwe;j gl;r njhopshsu; Cjpak;> mjpfgl;r njhopshsu; Ntiy
Neuj;Jld; njhlu;Gila rl;lq;fs;> ehl;bd; rl;luPjpahd ghJfhg;G rl;lq;fs; vd;gd)
► ehl;bd; kw;w epu;thf XOq;FKiwfSld; njhlu;Ggl;l rl;lq;fs; (ehl;bd; Gs;sptpgu
juTfis toq;fs; kw;Wk; Nfs;tp tpz;zg;gbtk; kw;Wk; NtW Nfs;tpfSf;F tpilfs;
$w tpUk;ghk;ig.
rl;luPjpaw;w nghUshjhu eltbf;iffs;
,q;F ,uz;L tifahd rl;luPjpaw;w nghUshjhu eltbf;iffs; fhzg;gLfpd;wd mit
gpd;tUkhW:-
► rl;luPjpaw;w nghUl;fs; Nritfis cw;gj;jp nra;J tpw;gid nra;jy; mjhtJ
jilnra;ag;gl;l kuq;fis fsthf ntl;b tpw;gid nra;jy;> jilnra;ag;gl;l
kJghd cw;gj;jp> mDkjpf;fg;ghlhj #jhl;lk;> tpgr;rhuk; vd;gd.
► murpd; rl;lG+u;tkhd mjpfhuj;jpid ngw;Wf;nfhs;shky; nghUl;fs; Nritfis
cw;gj;jp nra;J tpepNahfk; nra;jy;. mjhtJ kUj;Jt fTd;rpypy; cj;jpNahfg;
G+u;tkhd gjpT nra;ahky; kUj;Jt Nritia toq;fy;> rhujp mDgt gj;jpukpd;wp
thfdk; Xl;Ljy;> rl;lG+u;tkhd mDkjpapd;wp kzy; Njhz;ly; Nghd;wd.
nkhj;j cs;ehl;Lj; cw;gj;jpf;F gq;Nfw;Fk; cw;gj;jp nghUshjhu
eltbf;iffs;
► cw;gj;jp nra;ag;gl;l vy;yh nghUl;fs; kw;Wk; Nritfs;
► XUtupd; nrhe;j ,Ug;gplj;jpypUe;J ngwg;gl;l cs;ehl;L Nritfs;.
► njhopshsuhy; jpahfk; nra;ag;gl;l Ntjdk; my;yJ $yp
► xUtupd; nrhe;j Efu;tpw;fhf cw;gj;jp nra;ag;gl;l nghUl;fs;.
► jd;dhu;tkhd ciog;ig gad;gLj;jp toq;fg;gl;l nghUl;fs; kw;Wk; Nritfs;
16 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
nkhj;j cs;ehl;Lj; cw;gj;jpf;F gq;fspg;G nra;ag;glhj cw;gj;jp
nghUshjhu eltbf;iffs;
► gbf;Fk; kw;Wk; Xa;T+jpak; ngWNthu;
► nrYj;jg;glhj cs;ehl;Lj; Nritfs;
► kdpj jiyaPLapd;wp cUthFk; ,aw;if tsq;fs;.
► ,ytrkhf fpilf;Fk; ,aw;if tsq;fs;.
► ,aw;if tsu;r;rpapy; my;yJ tpiyapy; Vw;gLk; khw;wq;fs; fhuzkhf tsq;fspd;
kjpg;gpy; Vw;gLk; khw;wq;fs;.
nkhj;j cs;ehl;L cw;gj;jpapy; jtpu;f;fg;gl Ntz;ba eltbf;iffs;
► khw;wy;fs;
► gad;gLj;jpa nghUl;fspd; tpw;gid %yk; ngwg;gl;l gzk;
► epjp Mtzq;fSld; njhlu;Gila gzk;
Njrpa fzf;fPl;L ml;ltiz
,yf;fk;
ISIC
nghUshjhu eltbf;iffs;
1
A
Ntshz;ik> tpyq;F tsu;g;G> kPd;gpb kw;Wk; fhlhf;fy;
2 BCDE Ruq;fk; mfo;jYk;> fy;Yilj;jy;> kpd;tY jahupj;jy; kw;Wk; ePu; cw;gj;jp eltbf;iffs;.
2.1 C Jiz gpupT> jahupg;Gj;Jiw
3 F fl;llthf;fk;
4 GHI nkhj;j kw;Wk; rpy;yiw tu;j;jfk;> Nghf;Ftuj;J cztfq;fSk; tpLjpfs; njhlu;ghd Nritfs;
5. J juT ikak; kw;Wk; njhlu;ghly;
6 K tq;fp njhopy; kw;Wk; fhg;GWjp Nritfs;
7 L tjptpl nrhj;Jupik kw;Wk; cz;ikj;Jiw eltbf;iffs;
8 MN njhopy;Kiw mwptpay; epu;thfk; kw;Wk; ,ju eltbf;iffs;
9 OPQ nghJ epu;thfk;> ghJfhg;G fy;tp Rfhjhuk; #oy; ghJfhg;G Ntiy eltbf;if.
10 RSTU ,ju Nritfs;
mbg;gil tpiyapy; nkhj;j ngWkjp Nru;j;jy; (GVA ) + nghUl;fs; kPjhd Neupy;tupfs; - khdpaq;fs; nkhj;j Njrpa cw;gj;jp(re;ij tpiyapy;) GNP
Njrpa tUkhd fzpg;gPLfs; Kf;fpa mZFKiwfs;
(Main approaches of National Income Accounting)
Njrpa tUkhd fzpg;gPLfs; gpd;tUk; %d;W Kiwfspy; fzpg;gplgLfpd;wd.
- cw;gj;jp Kiw / ntspaPl;L Kiw
- tUkhd Kiw
- nryT Kiw
Nkw;$wg;gl;l %d;W KiwfspYk; fzpg;gpl;L ngwg;gLk; Njrpa tUkhdkhdJ xd;Wf;nfhd;W
rkkhfNt fhzg;gLk;. ,q;F nkhj;j ntspaPLfis ngw;Wf;nfhs;s nrytplg;gLk;
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 17
EBA
Ass
ocia
tion
of A
ccou
ntin
g Te
chni
cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
nrytPdkhdJ mt; ntspaPLfs; %yk; ngw;Wf;nfhs;sf;$ba tUkhdj;Jf;F rkkhdjhf
,Uf;Fk;. ,q;F Njrpa tUkhdk; kw;Wk; Njrpa nryTf;FkpilNa ntspg;gilahd njhlu;G
fhzg;gLk;.
7.3.1 cw;gj;jp mZFKiw / ntspaPl;L mZFKiw
xU tUl fhyg;gFjpapy; xU ehl;by; cw;gj;jp fhuzpfis gad;gLj;jp cw;gj;jp nra;ag;gl;l
midj;J ,Wjp / KbTg;nghUl;fs; Nritfspd; gzg; ngWkjpiaf; $l;Ltjd; %yk; /
nghUl;fs; Nritfspd; $l;lg;gl;l ngWkjpfis $l;Ltjd; %yk; Njrpa fzf;fPl;il
Nkw;nfhs;Sk; KiwNa cw;gj;jp Kiwapyhd Njrpa fzpg;gPL MFk;.
Njrpa cs;ehl;L cw;gj;jpahdJ fzpg;gPL nra;Ak; NghJ Vw;gLk; gy;fzpg;gPl;Lg; gpur;rpidia
ePf;Ftjw;F gpd;tUk; ,uz;L Kiwfs; gad;gLj;jyhk;.
- $l;ba ngWkjp Kiw
- ,Wjp cw;gj;jpg; ngWkjp Kiw
,Wjp cw;gj;jp ngWkjp Kiw
Njrpa cw;gj;jpiaf; fzpg;gpLk; NghJ %yg; nghUl;fs; ,ilepiyg; nghUl;fs; vd;gdtw;wpd;
cw;gj;jpg; ngWkjpfisf; fzpg;gPl;by; Nru;f;fhky; mtw;iw gad;gLj;jp cw;gj;jp nra;ag;gl;l
,Wjp cw;gj;jpg; nghUspd; ngWkjpia kl;Lk; fzpg;gPl;by; Nru;g;gjid ,k;Kiw Fwpf;Fk;.
cjhuzkhf kuf;fjpiu jahupg;gpy; gy;NyWgl;l gbKiwfs; fhzg;glfpd;wd kuj;ij rPTjy;
xt;nthU gFjpfisAk; ,izj;jy; filrpahf thu;ep]; G+Rjy;. Nghd;w eltbf;iffis
G+u;j;jp nra;J ,Wjp gz;lkhf fjpiu ntsptUjy; ,q;F fjpiuapid Njrpa cs;ehl;L
cw;gj;jpapy; Nru;f;fg;gLk;.
,q;F ,ul;il fzpg;gPl;L Kiwapid jtpu;g;gjw;fhfNt ,t;thW nra;ag;gLfpd;wJ.
,ul;il fzpg;gPL vd;g;gLtJ XU cUg;gbf;F xd;Wf;F Nkw;gl;l jlitfs; Njrpa cs;ehl;L
cw;gj;jp fzpg;gPl;by; cs;slf;fg;gLjiy Fwpf;Fk;.
,t;thW ,Wjpfzpg;gPl;L Kiwapy; Nj.c.c(GDP) fzpg;gpLk; NghJ gpd;tUk; gpur;ridfis
vjpu;Nehf;f Ntz;ba epiy Vw;gLk;.
- ,q;F nghUspd; nfhs;tdthsupd; ghtid Nehf;fk; epkpj;jk; nghUspd; jd;ik
,ilnghUs; my;yJ ,WjpnghUs; vd NtWgLk;.
cjhuzkhf lau; nfhs;tdtpd; NghJ lau; thq;fpatupd; Nehf;fk; jdJ thfdj;jpw;F
nghWj;Jjy; vd;why; mJ KbT nghUshfTk;. mJNt mt; laiu thfd cw;gj;jp
epWtdk; xd;W nfhs;tdT nra;Akhapd; mJ thfd cw;gj;jpapd; xU gFjpahf
fUjg;gLtjhy; mJ ,ilepiy nghUshfTk; fUjg;gLk;. NkYk; ghy; nfhs;tdtpd;
NghJ ghy; Efu;tpw;fhf nfhs;tdT nra;ag;gLkhapd; mJ KbT nghUshfTk;> mJNt
gl;lu; cw;gj;jp epWtdj;jpw;F mJ ,ilepiy nghUshfTk; fUj;jpw;nfhs;sg;gLk;.
- ,J eilKiwapy; f\;lkhd tplak; xt;nthU nghUSf;fhd kdpjupd; nfhs;tdT
Nehf;fj;jpid mwpe;Jnfhs;sy;
18 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
cs;ehl;L cw;gj;jpapid fzpg;gPL nra;jy;
ntspaPL vd;gJ cw;gj;jp nrad;Kiw %yk; khw;wg;gl;l nghUl;fSk; cw;gj;jp nrad;Kiwf;F
toq;fg;gl;l Nritfs; kw;Wk; mt;thW cw;gj;jp nra;ag;gl;l nghUl;fs; Nritfspd;
ehzag;ngWkjp MdJ nkhj;j ntspaPl;L ngWkjp vdTk; nkhj;j cs;ehl;L cw;gj;jp MdJ
nghUshjhuj;jpd; nkhj;j cw;gj;jpapd; $l;L ngWkjp MfTk; fUjg;gLfpd;wJ.
,q;F ,U tifahd cs;sPl;L cw;gj;jp nrad;Kiwfs; fhzg;gLfpd;wd.
- Kjd;ik cs;sPLfs;
- ,ilepiy cs;sPLfs;
Kjd;ik cs;sPLfs; vd;git cw;gj;jpf;F gad;gLj;jg;gLk; fhuzp cs;sPLfs;. cjhuzk;
epyk>; $yp> %yjdk; Kaw;rp kw;Wk; ,it cs;sPlhf fUjg;gLtNjhL ngWkjp $l;Lfpd;wJ.
xU cw;gj;jp nrad;Kiwapy; ntspapypUe;J nfhs;tdT nra;ag;gLk; nghUl;fs; Nritfs;
,ilepiy cs;sPLfs; vd fUjg;gLk;. kpd;trjp> ePu;> %yg;nghUs;> fhfpjhfp> MNyhrid
jfty;fs; Nghd;wd ,t; ,ilepiy cs;sPLfs; cw;gj;jp nrad;Kiwfs; Efu;jy; ,ilepiy
Efu;jy; vdg;gLk;. (IC)
nkhj;j ngWkjp Nru;j;jy; (Gross Value Added) - GVA
GVA MdJ Fwpj;j fhypg; gFjpapy; cw;gj;jp nra;ag;gl;l nghUl;fspypd; ngWkjp Nru;f;fg;gl;l
nkhj;j ntspaPl;bypUe;J ,ilepiy Efu;T fopf;f tUtJ MFk;.
nkhj;j ngWkjp Nru;j;jy; = ngWkjp Nru;f;fg;gl;l nkhj;j ntspaPL - ,ilepiy Efu;T
GVA = GVO - IC
GVA nghUshjhuj; KOtJk; nkhj;jkhf Nru;f;fg;gl;l xU kjpg;gPL. cw;gj;jp nray;Kiwapy;
cw;gj;jp Xt;nthU fl;lj;jpYk; Gjpjhf cUthf;fg;gl;l XU kjpg;ghFk;.
,Wjp nghUl;fspd; kjpg;ghdJ jahupg;ghsu;fshy; Gjpjhf cUthf;fg;gl;l kjpg;gpid kl;Lk;
nfhz;bUg;gjpy;iy> ,it ,Wjp nghUl;fis cw;gj;jp nra;Ak; nrayhf;fj;jpy; <LgLk;
NghJ ntspg;Gwk; thq;fg;gl;L cw;gj;jp nrayhf;fj;Jf;F Nru;f;fg;gl;l ,ilepiy Efu;T
nghUl;fspd; kjpg;gpidAk; cs;slf;fpNa fhzg;gLk;. Mifahy; nkhj;j ngWkjp Nru;j;jiy
fzpg;gpLk; NghJ ,ilepiy Efu;T fopf;fg;gl;L nkhj;j ngWkjp ntspaPL ngwg;gLk.;
nghUshjhuj;jpy; cw;gj;jp nra;ag;gl;l nkhj;j nghUl;fs; Nritfs; ngWkjpahdJ
nghUshjhu gpuhe;jpaj;jpYs;s midj;J njhopy; Kidtu;fsplkpUe;Jk;> Nru;f;fg;gl;l nkhj;j
kjpg;gpw;F rkdhf ,Uj;jy; Ntz;Lk;.
,jid gpd;tUk; ,uz;L cw;gj;jp mZFKiwfs; %yk; mstpl KbAk;.
- cw;gj;jp Kiw %yk; ngWkjp Nru;j;jiy mstPL nra;jy;
- tUkhd Kiw %yk; ngWkjp Nru;j;jiy mstPL nra;jy;
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 19
EBA
Ass
ocia
tion
of A
ccou
ntin
g Te
chni
cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
cw;gj;jp Kiw %yk; ngWkjp $l;liy mstPL nra;jy;
(Measuring the value addition using the production source)
cw;gj;jp Kiw %yk; ngWkjp Nru;j;jiy mstPL nra;Ak; NghJ ntspapUe;J ngwg;gl;l
vy;yh cs;sPl;L ngWkjpfSk; nkhj;jkhf cw;gj;jp nrad;Kiwf;F gad;gLj;jg;gLfpd;wJ
Mifahy; mit ,Wjp kjpg;G ngWkjpapUe;J fopj;J fhl;lg;gly; Ntz;Lk;
c+k; - ,Wjp nghUl;fspd; ngWkjp - &gh. 700
%yg;nghUl;fs; - &gh. 500
Nrit nryT - &gh. 150
► ngWkjp Nru;f;if - &gh.700 - (500 - 150)
- &gh. 50
► ,ilepiy Efu;T - &gh. 500 + &gh.150
- &gh. 650
tUkhd Kiw %yk; ngWkjp $l;liy mstPL nra;jy;
(Measuring the value addition using the Income source)
cw;gj;jp nrad;Kiwapy; cw;gj;jp fhuzpfs; %yk; ngw;w tUkhdj;jpw;F gad;gLj;jg;gLk;
epiyahd %yjdj;jpd; Nja;khd mstpid fzpg;gjd; %yk; ngWkjp Nru;f;g;gl;l
mstpid fzpg;gpl KbAk;. ,q;F nkhj;j cs;ehl;L cw;gj;jp eilKiw re;ij
tpiyapy; fzpg;gplgLfpd;wJ mj;Jld; ,t; $l;ba ngWkjpapy; Njwpa Neupy;tupfSk;
cs;slf;fg;gl;Ls;sJ.
XUq;fpizf;fg;gl;l nkhj;j ngWkjp $l;ly; = xxx
+ Njwpa Neupy; tupfs; = xxx
re;ij tpiyapy; nkhj;j cs;ehl;L cw;gj;jp (GDP) = xxx
Gjpa mZFKiw gb Njrpa tUkhd fzf;fPL jahupf;Fk; NghJ eilKiw re;ij tpiyapy;
nkhj;j cs;ehl;L cw;gj;jp fzpg;gPL nra;ag;gLk;.
Njwpa cs;ehl;L cw;gj;jp fzpg;gPL nra;ag;gLk; NghJ nkhj;j cs;ehl;L cw;gj;jp ,Ue;J
nrytPdk; kw;Wk; epiyahd %yjd Efu;tpid fopj;jy; Ntz;Lk;.
nkhj;j cs;ehl;L cw;gj;jp (GDP) = xxx
- epiyahd %yjd Efu;T (CFC) = xxx
Njwpa cs;ehl;L cw;gj;jp = xxx
Nja;khdk; / epiyahd %yjd Efu;T (Depreciation / Consumption of Fixed
Capital)
%yjd nrhj;Jf;fshd fl;blk; ,ae;jpuk; jsghlk; vd;gd cw;gj;jp nray; Kiwapy;
gad;gLj;jg;gLk; NghJ mit Fiwtile;J nry;Yk; ,t;thW Fiwtile;J nry;Ytij
fzf;fpay; uPjpapy; Nja;khdk; vd miof;fg;gLk; kw;Wk; Njrpa tUkhd fzpg;gPl;by; ,J
epiyahd %yjd Efu;T vd miof;fg;gLk;. (Consumption of Fixed Capital – CFC)
20 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
xU nghUshjhuk; cw;gj;jpf;F Fwpg;gpl;l cw;gj;jp nrad;Kiwapd; epfu gq;fspg;gpid
ntWkNd epfu kjpg;gpd; mjpfupg;gpid itj;J mse;Jtpl KbahJ. ,q;F ,Wjp jahupg;Gfspd;
kjpg;gpypUe;J ,ilepiy Efu;tpid fopg;gjd; %yk; Njwpa $l;ba ngWkjp ngwg;gLfpd;wJ.
Njwpa $l;ba ngWkjpia fPo;tUkhW fzpg;gplyhk;.
nkhj;j $l;ba / Nru;f;fg;gl;l ngWkjp (GVA) = xxxx
(-) epiyahd %yjd Efu;T (CFC) = (xxxx)
Njwpa $l;ba ngWkjp (NAV) = XXX
Njrpa tUkhd fzf;fPl;by; gad;gLj;jg;gLk; tpiyfs;
jahupj;j ,Wjp nghUl;fSf;F muR gy;NtW tifahd tupfis mKy;gLj;Jjy; kw;Wk;
khdpaq;fs; toq;fy; eltbf;iffshy; jahupg;ghsUf;Fk;> Efu;NthUf;Fk; mt; tupfSf;Fs;
Klf;fg;gLtjhy; Njrpa tUkhd fzf;fPl;by;> XNu jahupg;Gf;F %d;W ntt;NtW tifapyhd
tpiyfs; epu;zapf;fg;gLfpd;wd.
mitahtd :-
- mbg;gil tpiy
- cw;gj;jpahd; tpiy
- nfhs;tdthsd; tpiy.
mbg;gil tpiy (Basic Price)
mbg;gil tpiy vd;gJ xU cUg;gbf;F ve;jtpj Nkyjpf mk;rq;fNsh my;yJ rYiffNsh
,d;wp nrYj;jg;gLk; Muk;g tpiyapid Fwpf;Fk;. ,q;F nfhs;tdthsdplkpUe;J
cw;gj;jpahdd; jhd; jahupj;j nghUl;fs; NritfSfhd gzj;jpid ngw;Wf; nfhs;Sfpd;whd;.
,q;F cUg;gbf;fhd tupfs; cs;slf;fg;glhkYk;> cUg;gbf;fhd ngw;Wf;nfhz;l khdpaq;fs;
cs;slf;fg;gl;Lk; ngwg;gLk; ,t; nghUs; cw;gj;jp my;yJ tpw;gid vd miof;fg;gLk;.
,q;F Nghf;Ftuj;J nryT jdpahff; fUj;jpw;nfhs;sg;gLk;. cw;gj;jpahsd; mbg;gil
tpiyapy; Nghf;Ftuj;J nrytpid cs;slf;fkhl;lhu;. ,t;tpiyahdJ cw;gj;jp KbTfis
vLg;gjw;F cjTfpd;wJ.
nghUl;fs; kPjhd tupfs; kw;Wk; nghUl;fs; kPJ cl;GfgLj;jg;gl;l NtW
tupfs;
nghUl;fs; Nky; mKy;gLj;jg;gl;l tupahdJ xU myF cw;gj;jpia ikag;gLj;jpNa
Nkw;nfhs;sg;fLfpd;wJ. ,q;F nghUl;fSf;fhd xU myFf;fhd tup my;yJ tup tPjk;
vd;gd nghUl;fSf;fhd ngWkjpAld; Nru;f;fg;gLfpd;wJ.
c+k; - &gh. 5/- 1fpNyhfpuhk; muprpf;fhd tup.
nghUl;fs; kPJ mKy;gLj;jg;gl;;l NtW tupfs; mjhtJ epyk;> epiyahd nrhj;J> njhopshsu;
vz;zpf;if kw;Wk; NtW eltbf;iffs; kPJ mKy;gLj;jg;gl;;l tupfs; my;yJ cw;gj;jpf;F
nfhLf;fg;gl;l cUg;gbf;F rk;ge;eg;gl;l Xg;ge;jq;fspy; mit jahupf;fgLk;. nghUl;fSf;F
tup nrYj;Jtjpy;iy. kw;Wk; me;j cUg;gbapypUe;J jhahupf;fg;gl;l ,yhgj;jpw;F tup
nrYj;jg;gLfpd;wJ.
c+k; - epy tupfs;>Kj;jpiu tup> Rw;W#oy; khRgLj;jYf;fhd tup
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 21
EBA
Ass
ocia
tion
of A
ccou
ntin
g Te
chni
cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
XU nghUSf;fhd khdpaq;fs; my;yJ nghUl;fs; kPJ fpilf;fg;ngw;w
NtW khdpaq;fs;
xU myFf;fhd cw;gj;jpapid mbg;gilahf nfhz;L khdpaq;fs; toq;fg;gLfpd;wd. ,J
nghUSf;fhd khdpak; vd fUjg;gLfpd;wJ. nghUl;fs; kPJ fpilf;fg;ngw;w NtW khdpaq;fs;
vd;gJ xU cw;gj;jp nrad;Kiw eltbf;iffs; njhlu;Ggl;L fpilf;fg;ngWk; khdpaq;fs;
MFk;.
c+k; - gapw;rp jpl;lq;fSf;fhf toq;fg;gLk; khdpaq;fs;> Ntiytha;g;G cUthf;fy; Cjpa
tPjj;jpid mjpfupj;jy; njhlu;ghd toq;fg;gLk; khdpaq;fs;> kPs;Row;r;rpia Cf;Ftpj;jy;
njhlu;ghd khdpaq;fs;. (khRghl;il Fiwf;f)
cw;gj;jpahd; tpiy (Producer’s Price)
XU cw;gj;jp myF njhopw;rhiyia tpl;L ntspNaWk; NghJ cw;gj;jpahsdhy; tpahghupaplk;
Nfl;fg;gLk; tpiyNa cw;gj;jpahd; tpiy MFk; mjhtJ cw;gj;jpahsdhy; epu;zapf;fg;gLk;
tpiyahFk;. ,q;F nfhs;tdthsdplkpUe;J cw;gj;jpahsd; ngw;Wf;nfhs;Sk; nghUl;fs;
Nritfs; XU myFld; Neu;tupfs; $l;lg;gl;L cw;gj;jpf;F fpilf;fg;ngw;w khdpaq;fs;
fopf;fg;gLk; NkYk; ,q;F kPs; nfhLf;fg;glhj ngWkjp Nru;tup (VAT)> kPs; nfhLf;fg;gl;l
ngWkjp Nru;tup (VAT) kw;Wk; Nghf;Ftuj;J nryTfs; vd;gd ntt;Ntwhf tpiyg;gl;bay;
Nkw;nfhs;sg;gLk;.
cw;gj;jpahd; tpiy = mbg;gil tpiy + Neu; tupfs; - khdpaq;fs;
,q;F cw;gj;jpahsdpd; tpiyapy; ngWkjp $l;ly; kjpg;gpid fzf;fpLk; NghJ> cs;ehl;L
cw;gj;jpahsUf;F epfuhd tupfs; kl;LNk ,wf;Fkjpapd; kPjhd epfu tupfisf; Fwpf;fpd;wd.
nfhs;tdthsd; tpiy (Purchaser’s Price)
XU myF nghUl;fs; kw;Wk; Nritapid nfhs;tdthsu; thq;Ftjw;fhf nfhLf;fg;gLk; tpiy
nfhs;tdthsd; tpiy vdg;gLk;. ,J nfhs;tdthsu; KbTfis vLg;gjw;F cjTfpd;wJ.
cw;gj;jpahsd; tpiy> Nghf;Ftuj;J nryT vd;gd nfhs;tdthsu; Vw;Wf;nfhs;tu;.
nfhs;tdthsupd; nkhj;j kw;Wk; rpy;yiw kpifg;G ,ilntsp>nghUl;fs; kPJ fopf;fg;glhj
tupfs; vd;gd nfhs;tdthshy; nrYj;jg;gl;lhy; mit midj;Jk; nfhs;tdthsd; tpiyf;F
cl;gLj;jg;gLk;. cw;gj;jpahsdhy; nfhLf;fg;gl;l khdpaq;fs; vd;gd fopf;fg;gl Ntz;Lk;.
22 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
mbg;gil tpiy> cw;gj;jpahd; tpiy kw;Wk; nfhs;tdthsd;
tpiyapw;Fk; ,ilapyhd njhlu;G.
ñ
ñ
cw;gj;jpahd; tpiy
mbg;gil tpiy Nghf;Ftuj;J nryTfs; kw;Wk; nkhj;j Æ rpy;yiw kpif ,ilntsp
-
cw;gj;jp kPjhd tup
Efu;Nthu;fhf tpahghupf;F nfhLf;fgl;l khdpaq;fs;
- +
mbg;gil tpiy
cw;gj;jp kPjhd khdpaq;fs; nghUl;fs; kPJ Efu;Nthu;
nrYj;jpa tup
mbg;gil tpiy
cw;gj;jpahsd; tpiy nfhs;tdthsd; tpiy
nkhj;j cs;ehl;L cw;gj;jp (Gross Domestic Production –GDP)
gpd;tUk; %d;W Kiwfspy; nkhj;j cs;ehl;L cw;gj;jp re;ij tpiyapy; fzpf;fg;gLfpd;wJ.
nkhj;j cs;ehl;L cw;gj;jp ® $l;ba ngWkjp ñ ñ
(GDP – re;ij tpiyapy;) mbg;gil tpiy
Njwpa tupfs; (tupfs;- khdpaq;fs;) cw;gj;jp nra;ag;gl;l vy;yh nghUl;fs; Nritfs>; ,wf;FkjpfSk; cs;slq;fshf.
nkhj;j cs;ehl;L cw;gj;jp
(GDP – re;ij tpiyapy;) ® $l;ba ngWkjp cw;gj;jpahsd; tpiyapy;
+
,wf;Fkjp kPjhd Njwpatup (tup- khdpak;)
GDP – (re;ij tpiyapy;)
® $l;ba ngWkjp ntspaPl;L re;ij ngWkjpapy;
,il Efu;T cw;gj;jp kPjhd Njwpa tup
,wf;Fkjp kPjhd Njwpatup
(tup- khdpak;)
- + +
7.3.2 tUkhd mZFKiw (Income Approach)xU nghUshjhuj;jpy xU tUl fhyg;gFjpapy; nghUl;fs; Nritfspd; cw;gj;jpapy;
<Lgl;ljw;fhf cw;gj;jp fhuzpfspd; clikahsu;fs; ngw;w thlif> $yp> tl;b> ,yhgk;
Mfpa fhuzp tUkhdq;fis my;yJ ciog;G tUkhdq;fis $l;Ltjd; %yk; Njrpa
fzf;fPl;il Nkw;nfhs;Sk; Kiw tUkhd mZFKiw vd Fwpf;fg;gLk;. ,q;F cw;gj;jp
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 23
EBA
Ass
ocia
tion
of A
ccou
ntin
g Te
chni
cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
nrad;Kiwapy; cw;gj;jp fhuzpfSf;F Nkw;nfhs;sg;gl;l nfhLg;gdit mbg;gilahf
nfhz;L fzpf;fg;gLtNj Njrpa tUkhd mZFkiw MFk;. my;yJ cw;gj;jp fhuzpfs; %yk;
ngw;Wf;nfhs;sg;gLk; tUkhdk;> tUkhd mZFKiwahf milahsk; fhzg;gLfpd;wJ. ,t;
tUkhdkhdJ Njrpa cs;ehl;L tUkhdkhf milahsg;gLj;jg;gLfpd;wJ. ,q;F cw;gj;jp
eilKiwapy; gy;NtWgl;l tUtha; khu;f;fq;fs; fhzg;gLfpd;wd. ,t;thW cUthFk;
tUkhdk; mbg;gil tUkhdk; vdTk;. ,t; mbg;gil tUkhdk; MdJ cw;gj;jp eilKiwapy;
epWtd myfpid mbg;gilahf nfhz;L my;yJ epjp nrhj;Jf;fis toq;Ftjd; %yk;
milahsk; fhzg;gLfpd;wJ. kw;Wk; ,aw;if tsq;;fis epWtd myFfSf;F thliff;F
tpLtjd; %yk; <l;lg;gLk; tUkhdk; mbg;gil tUkhdkhf fUjg;gLk; ,t; tUkhdk;
gpd;tUtdtw;iw nfhz;bUf;fpd;wd.
- Copau;fSf;fhd ,og;gPL -CE
- njhopw;ghl;L kpif – OS
- cw;gj;jp kw;Wk; ,wf;Fkjp kPjhd Njwpa tup – (T- S)
- fyit tUkhdk; - MI
,t; Nkw;fz;l tUkhdq;fspd; $l;LnjhifahdJ cw;gj;jp eilKiwapd; nkhj;j $l;ba
ngWkjpf;F rkdhf fhzg;gLk;. (GVA)
GVA={ CE+OS+MI +(T-S) }
Copau;fSf;fhd ,og;gPL (Compensation for Employee)
XU cw;gj;jp myfpid cUthf;Ftjw;F Copauhy; toq;fg;gLk; ciog;gpw;F fpilf;fg;ngWk;
tUkhdk; mjhtJ cw;gj;jp eilKiwapy; XUtuJ my;yJ XUj;jpapd; gq;fspg;Gf;F
nfhLf;fg;gLk; Cjpa tUkhdj;jpid Fwpf;Fk;. ,J nkhj;j Copa gq;fspg;G vdTk; $wg;gLk;.
• Salariesandwages
• Nationalsecuritycontributionsmadebytheemployer
• Compensationdirectlypaidbytheemployerwhentheworkerissick,unemployedor
going on retirement
njhopw;ghl;L kpif (Operating Surplus)
njhopw;ghl;L kpifahdJ epWtdj;Jiw %yk; cUthf;fg;gLk;. tUkhdj;jpd; $Wfshd
ngWkjp $l;ly; kw;Wk; GDP Fwpf;Fk;. nkhj;j ntspapl;bd; nkhj;j fpuaj;jpypUe;J Njwpa
cw;gj;jp tupapid fopf;f ngwg;gLtJ njhopw;ghl;L kpif vdg;gLk;.
njhopw;ghl;L kpifapid mstPL nra;Ak; NghJ fhuzp tUkhdq;fshd thlif> tl;b>
nkhj;j ,yhgk;> epiyahd nrhj;jpypUe;J ngw;w ngWtdTfs; vd;gd ,t; Njrpa fzf;fPl;by;
cs;slq;Fk;.
nrd;kjpahsDf;F nfhLf;fg;gl;l tl;b MdJ epjp nrhj;Jf;fis toq;Fk;
gq;Fjhuu;fSf;F toq;fg;gl;l nrYj;jpa kw;Wk; nrYj;jg;glhj gq;Fyhgq;fs;
cupilahsUf;F nrYj;jpa Fj;jif thlif cw;gj;jpf;F gad;gLj;jhj nrhj;Jf;fs;
c+k; :- fdpk tsq;fYs;s epyq;fs;.
24 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
njhopw;ghl;L kpif mstPl;lhdJ tl;b> thlif kw;Wk; NtW cw;gj;jp eltbf;ifapy; kpif
my;yJ Fiwapid nfhz;bUf;Fk;. kw;Wk; tUkhdj;Jld; njhlu;Ggl;l cw;gj;jp myF
eltbf;ifahdJ jkJ nrhe;j cw;gj;jp eltbf;iffis trjpfSf;fikthf mikAk;
fyg;G tUkhdk; / $l;bizf;fg;glhj tzpf tUkhdq;fs; (Mixed Income)
,q;F tPl;Lj;Jiwapduhy; Ranjhopy; my;yJ fk;gdpahf gjpag;glhj jdptpahghuk;>
gq;Flik> $l;LwT epWtdq;fs; cw;gj;jp eltbf;iffspy; <LgLk; nghOJ cUthFk;
tUtha; MdJ thlif> $yp> tl;b ,yhgk; vd gy;NtW tpjkhd tUkhdq;fSk;
cs;slf;fp cUthFtjhy; fyg;G tUkhdk; vdg;gLk;. ,e;j epWtdq;fSf;F Nrit nra;Ak;
FLk;gq;fspd; cWg;gpdu;fs; ,e;j tpahghu eltbf;iffshy; cUthf;fg;gLk; tUkhdj;jpd;
gFjpia Copa ,og;gPL vdTk; $wg;gLfpd;wJ. ,J epWtdj;jpd; gq;F vdTk; kw;w
gq;F njhopw;ghl;L kpifahfTk; fUjg;gLk;. fyg;G tUkhdk; fzpg;gPlhdJ cupikahsuhy;
Mf;fpukpf;fg;gl;l FbapUg;G mfw;wg;gl;l njhopw;ghl;L kpifNa cs;slf;fg;gLk;. Njwpa
tup kw;Wk; tUkhdq;fs; fopf;fg;gl;l njhopshsu; $ypapUe;J ,ilepiy Efu;tpid fopf;f
tUk; tPl;Lj;Jiwapdhuhy; ciof;fg;gl;l tUkhdk; fyg;G tUkhdkhf nfhs;sg;gLk;.
cw;gj;jp kw;Wk; ,wf;Fkjp kPjhd Njwpa tup (Net Taxes on Production and Imports)
cw;gj;jp kw;Wk; ,wf;Fkjp kPjhd Njwpa tupfs; kw;Wk; cw;gj;jp eilKiw kPJ ngw;Wf;nfhz;l
khdpaq;fs; vd;gd murpd; mbg;gil tUtha; Mf fUjg;gLk;. murpdhy; cUthf;fg;gl;l
tUtha;f;F kw;Wk; nrhj;Jf;F mwtplg;gl;l tupfs; ,tw;Ws; cs;slq;Ftjpy;iy. ,it
nkhj;j cs;ehl;L tUkhdkhfTk;> NkYk; ,J nkhj;j cs;ehl;L cw;gj;jp rkdhfTk;
fhzg;gLk;.
nkhj;j cs;ehl;L tUkhdk; kw;Wk; nkhj;j Njrpa tUkhdk;
(Gross Domestic Income and Gross National Income)xU tUl fhyg;gFjpapy; xU ehl;bd; murpay; vy;iyf;Fs; cw;gj;jpapy; <Lgl;ljw;fhf
cw;gj;jpf; fhuzpfspd; clikahsu;fs; ngw;w fhuzp tUkhdq;fspd; nkhj;j ngWkjp
cs;ehl;L tUkhdk; MFk;. ,t; cs;ehl;L tUkhdj;Jf;Fs; epiyahd nrhj;Jf;fspd;
ngWkhd Nja;T cs;slf;fg;gl;bUf;f khl;lhJ. xU tUl fhyg;gFjpapy; XU ehl;Lf;Fr;
nrhe;jkhd cw;gj;jpf; fhuzpfs; my;yJ XU ehl;bd; tjpTilNahu; nghUl;fs; Nritfspd;
cw;gj;jpapy; <Lgl;ljw;fhf ngw;w fhuzp tUkhdq;fspd; $l;Lj;njhif Njrpa tUkhdk;
vdg;gLk;. ,q;F ntspehl;bypUe;J fpilf;fg;ngw;w fhuzp tUkhdk; kw;Wk; ntspehl;Lf;F
mDg;gpa fhuzp tUkhdk; vd;gd Njrpa fzf;fPl;by; cs;slf;fg;gLfpd;wd.
nkhj;j Njrpa tUkhdk; = cs;ehl;L tUkhdk; + ntspehl;bypUe;J fpilj;j
Njwpa fhuzp tUkhdk;
fisf;fg;gLk; / ifahs;jF tUkhdk; (Disposable Income)tPl;Lj;Jiwapd; nfhs;tdT rf;jpahdJ fisf;fg;gLk; tUkhdj;jpd; %yk; gpujpgypf;fpd;wJ.
xU ehl;bd; ,Wjp Efu;T kw;Wk; Nrkpg;Gf;fhf XJf;fg;gl;l tUkhdk;> ifahs;jF tUkhdk;
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 25
EBA
Ass
ocia
tion
of A
ccou
ntin
g Te
chni
cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
vdg;gLk;. Njwpa ntspehl;L khw;wy;fs; (Net Foreign Transfers-NFT) xU ehl;bd; tjptw;Nwhu;
%yk; fpilf;fg;ngw;w eilKiw fhuzp khw;wy;fs; kw;Wk; ehl;bd; tjpTilNahupd; epWtd
myFfSf;F nfhLf;fg;gl;l eilKiw fhuzp khw;wy;fSf;Fk; ,ilapyhd NtWghLfSld;
nkhj;j Njrpa tUkhdj;ij $l;Ltjd; %yk; milag;ngWtJ ifahs;jF tUkhdk; MFk;.
nkhj;j ifahs;jF tUkhdk; = nkhj;j Njrpa tUkhdk; + Njwpa eilKiw khw;wy;fs;
GNDI = GNI + NFT
nkhj;j ifahs;jF
tUkhdk; = nkhj;j cs;ehl;L + Njwpa ntspehl;L + Njwpa ntspehl;L khw;wy;
cw;gj;jp mbg;gil tUkhdk;
GNDI = GDP + NFPI + NFT
tPl;Lj;Jiwapd; tUkhdk; kw;Wk; tPl;Lj;Jiwapdupd; ifahs;jF
tUkhdk; (Household Income and Disposable Household Income)Fwpg;gpl;l fhyg;gFjpapy; cw;gj;jp fhuzpfs; %yk; tPl;Lj;Jiw <l;bf;nfhs;Sk; tUkhdk;
tPl;Lj;Jiw tUkhdk; vdTk; ,t;thW Fbj;jdj;Jiwapdu; ngw;w tUkhdj;jpy; mtu;fs;
vt;tsT njhifapid nrytplf;$bajhf ,Uf;FNkh mj;njhifNa tPl;Lj;Jiwapdupd;
ifahs;jF tUkhdk; MFk;.
HI = GNI + HTr - GPI - D – PT- R - CS
H - tPl;Lj;Jiw tUkhdk;
GNI - nkhj;j Njrpa tUkhdk;
GPI – murpd; nrhj;jpd; tUkhdk;
PT – ngWepWtd ,yhgj;jpw;fhd tupfs;
CS - Copauhy; #oy; ghJfhg;Gf;F Nkw;nfhz;l gq;fPL
HT - tPl;Lj;Jiwapduhy; ngw;Wf;nfhs;sg;gl;l khw;wy;fs;
D - Nja;khdk;
R – epWj;jp itf;fg;gl;l ,yhgk;
tPl;Lj;JiwapduJ tUkhdj;jpypUe;J tupfs; nrYj;jpa gpd;du;> tPl;Lj;JiwapduplkpUf;Fk;
nrytplg;glhj kw;Wk; Nrkpg;Gf;fhf XJf;fp itf;fg;gl;Ls;s tUkhdj;jpd; gFjpapid
ifahs;jF tUkhdk; vdg;gLk;. Mifahy; tPl;Lj;Jiwapdu; ifahs;jF tUkhdk; MdJ
tPl;Lj;JiwapduJ tUkhdj;jpypUe;J Neu; tupfis fopg;gjd; %yk; ngw;Wf;nfhs;sg;gLk;.
tPl;Lj;Jiwapd; ifahs;jF
tUkhdk; = tPl;Lj;Jiw tUkhdk; - tPl;Lj;Jiw kPjhd Neu;tupfs;
26 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
7.3.3 nryT Kiwapyhd Njrpa fzf;fPL (Expenditure Approach)XU tUl fhyg;gFjpapy; cw;gj;jp nra;ag;gl;l ,Wjp nghUl;fs; Nritfisf; nfhs;tdT
nra;tjw;F Vw;gl;l nryTfis $l;Ltjd; %yk; Njrpa fzf;fPl;il Nkw;nfhs;Sk; Kiw
nryT Kiwapyhd Njrpa fzf;fPL MFk;. Ngupd nghUshjhuk; ehd;F Jiwfshd tPl;Lj;Jiw>
epWtd Jiw> murJiw kw;Wk; ntspehl;Lj;Jiw nfhz;bUf;fpd;wJ ,t; xt;nthU JiwAk;
nghUl;fs; Nritfis nkhj;j cs;ehl;L cw;gj;jpapy; nfhs;tdT nra;tjw;F fhrpid
nrytopf;fpd;wJ. ,t;thW nryT nra;tJ nryT Kiw vd $wg;gLfpd;wJ. ,t; nryT
fzpg;gPl;by; cs;slf;fg;gLtit gpd;tUkhW.
- tPl;Lj;Jiwapdupd; Efu;Tr; nryT
- epWtdj;Jiwapd; KjyPl;Lr; nryT
- nghUl;fs; Nritfs; nfhs;tdT nra;a murpdhy; nra;ag;gl;l nryT
- ntspehl;Lj; Jiwapd; Njwpa Vw;Wkjp (Vw;Wkjp - ,wf;Fkjp)
,jd; mbg;gilapy; nkhj;j cs;ehl;L cw;gj;jp gpd;tUkhW fzpg;gplyhk;
GDP = C+I+G+(X-M)
Efu;T (Consumption)
XU tUl fhyg;gFjpapy; cw;gj;jp nra;ag;gl;l nghUl;fs; Nritfis nfhs;tdT nra;tjd;
%yk; tPl;Lj;JiwapduJ Njitfis KO epiwTgLj;Jjy; Efu;T vd milahsk;
fhzg;gLfpd;wJ. Efu;T nryT gpd;tUk; ,uz;L gpupTfis cs;slf;Ffpd;wJ.
1. ,Wjp Efu;T nryTfs; (Final Consumption Expenditure)
cw;gj;jp nra;ag;gl;l ,Wjp Efu;T nghUl;fs; kw;Wk;; Nritfis nfhs;tdT nra;tjw;F
tPl;Lj;Jiwapduuy; nrytplg;gLk; nryNt ,Wjp Efu;T nryT vdg;gLk;. mt; ,Wjp Efu;T
nryT NkYk; ,U gpupTfshf gpupf;fg;gLk;.
- jdpahu; Efu;T nryT
- mur Efu;T / nghJ Efu;T nryT
a. jdpahu; Efu;T nryT (Private Consumption Expenditure)
XU tUl fhyg;gFjpapy; XU ehl;bYs;s tPl;Lj;Jiwapdu; ,Wjp Efu;T nghUl;fs;
kw;Wk; Nritfis nfhs;tdT nra;tjw;F Vw;gLk; nryTfspd; $l;LnjhifNa
jdpahu; Efu;T nryT. ,yhgNehf;fkw;w epWtdq;fshy; tPl;Lj;Jiwf;F toq;fg;gLk;
Nritfs; kPjhd nrytpdq;fs; kw;Wk; tPl;Lj;Jiwapdu; nra;Ak; nfhs;tdT kPjhd
nryTfSk; jdpahu; Efu;T nryT MFk;. tP;l;Lj;Jiwapdu; Efu;Tf;fhf nra;ag;gLk;
nghUl;fs; nfhs;tdT kPjhd nryTfs;> tPl;Lj;Jiw ntspehl;bypUe;J nfhs;tdT
nra;Ak; nghUl;fs; kw;Wk; Nritfs; kPJ nra;ag;gLk; nryTfs;> tPl;Lj;Jiwf;F
ntspehl;bypUe;J fpilf;Fk; gupR nghUl;fSk; jdpahu; Efu;T nryTf;Fs;
cs;slq;Fk;. Mdhy; mt; gupR nghUl;fSf;F kPJ nra;ag;gl;l nryTfs; jdpahu;
Efu;T nryTf;Fs; cs;slq;fhJ. NkYk; ,J cs;ehl;by; cw;gj;jp nra;ag;gl;l kw;Wk;
,wf;Fkjp nra;ag;gl;l nghUl;fs; kPJ nra;ag;gl;l nryTfs; vd;gd cs;slq;Fk;.
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 27
EBA
Ass
ocia
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of A
ccou
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cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
b. mur Efu;T/nghJ Efu;T nryT (Government/Public Consumption Expenditure)
XU tUl fhyg;gFjpapy; XU ehl;bd; murJiwapdu; Efu;Tg; nghUl;fs; Nritfisf;
nfhs;tdT nra;tjw;F Nkw;nfhz;l nryNt mur Efu;Tr; nryT MFk;. ,t; mur
nryT NkYk; ,U tifahf jdpg;gl;l Efu;T nryT kw;Wk; $l;L Efu;T nryT vd
gpupf;fg;gLfpd;wJ. murpd; fy;tp eltbf;iffs;> Rfhjhuk; >#oy; ghJfhg;G kw;Wk;
nghJey nray;fs; kPjhf nra;ag;gLk; nryTfs; jdpg;gl;l Efu;T nryT vdTk;>
nghJ epu;thfk;> Gifapuj Nrit> nghJ epu;thf Nritfs;> ghJfhg;G Jiw vd;gd
kPjhd Nkw;nfhs;sg;gLk; nryTfs; nghJey nray;fs; kPjhf nra;ag;gLk; nryTfs;
vd fUjg;gLk;.
2. cz;ikahd / rupahd Efu;T nryTfs; (Actual /Exact Consumption
Expenditure)
nghUl;fs; kw;Wk; Nritia nfhs;tdT nra;tjw;F nrytopf;Fk; egu; kw;Wk;; mjid
EfUk; egu; vg;NghJk; XUtuhfNt ,Uf;f KbahJ> MapDk; mtu; ahuhf ,Ug;gpDk;
mjid fUj;jpw;nfhs;shJ> nghUl;fs; Nritia nfhs;tdT nra;a cz;ikahf nrytPdk;
Nkw;nfhs;sg;gLkhapd; mJ cz;ikahd / rupahd Efu;T nryTfs; vd fUjg;gLk;.
nkhj;j %yjdthf;fk;/KjyPl;L nryT/nkhj;j KjyPL (Gross Capital Formation)
XU tUl fhyg;gFjpapy; XU ehl;bd; murpay; vy;iyf;Fs; KjyPl;Lg; nghUl;fs; kPJ
Nkw;nfhs;sg;gl;l nryNt nkhj;j KjyPL MFk;. ,J %d;W gpupTfshf gpupf;fg;gLfpd;wJ.
- epiyahd %yjdthf;fk;
- ,Ug;Gfspd; khw;wy;fs;
- ngWkjpapy; Vw;gLk; khw;wy;fs;
nkhj;j epiyahd %yjdthf;fk; (Gross Fixed Capital Formation)
Fwpg;gpl;l tUl fhyg;gFjpapy; %yjdr; nrhj;Jf;fs; kPJ my;yJ epiyahd nrhj;Jfs; kPJ
<LgLj;jg;gl;l gzk; nkhj;j epiyahd %yjdthf;fk; vdg;gLk;.
%yjd nrhj;Jfspd; Mal;fhyk; xU tUlj;jpid tpl Fiwthf fhzg;gLkhapd; mit
,ilepiy Efu;T nghUl;fs; vdTk;> kw;Wk; ,ilepiy nghUl;fs; xU tUlj;jpid tpl
$lthf fhzg;gLk; nghUl;fSf;F nrytopf;fg;gL;k; Efu;T nryT> epiyahd nrhj;Jfhd
nra;ag;gLk; nryT vd miof;fg;gLk;. kw;Wk; epiyahd nrhj;Jfs; njhl;Lzuf;$ba
nrhj;Jfs; njhl;Lzuf;Kbahj nrhj;Jf;fs; vd gpupf;fg;gLfpd;wJ. tPLfs;> ,ae;jpuk;> kw;Wk;
fl;blq;fs; vd;gd cWjpahd nrhj;Jf;fs;. kw;Wk; fzdp NghfpNuhk;fs;> ed;kjpg;Gfs;>
tpahghu ngau;fs; vd;gd njhl;Lzuf;Kbahj eilKiw nrhj;Jf;fs; vd miof;fg;gLk;.
epiyahd nrhj;Jf;fs; NkYk; cw;gj;jp nra;ag;gl;l epjpay;yhj nrhj;Jf;fs; kw;Wk;
cw;gj;jp nra;ag;glhj epjpay;yhj nrhj;Jf;fs; Mf tifg;gLj;jg;gl;Ls;sJ. tPlikg;G> kw;w
fl;blq;fs;> ,ae;jpuq;fs; kw;Wk; MAjq;fs;> gapuplg;glNtz;ba epyq;fs; vd;gd cw;gj;jp
nra;ag;gl;l epjpay;yhj nrhj;Jf;fs; vdTk; ,aw;if tsq;fs;> Xg;ge;jq;fs;>cupkq;fs;
kw;Wk; gpuhz;l; ngau; vd;gd cw;gj;jp nra;ag;glhj epjpay;yhj nrhj;Jf;fs; vdTk;
gpupf;fg;gLfpd;wJ.
28 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
%yjd Efu;Tr; nryT (Capital Consumption Expenditure)
%yjd nrhj;Jf;fis cw;gj;jp nraw;ghl;by; gad;gLj;Jtjhy; mjd; Mal; fhyk;
Fiwtilfpd;wJ> mjhtJ ,t; nrhj;Jf;fs; Nja;tilfpd;wikapdhy;> ,t; Nja;tpid
<Lnra;tjw;F Gjpa nrhj;Jf;fis kPs; gjpyPL nra;jy; my;yJ khw;wpaikj;jy;; Ntz;Lk;;
mt;thW khw;wpaikf;f my;yJ kPs; gjpyPL nra;a Vw;gLk; nrytPdNk %yjd Efu;Tr;
nryT vdg;gLk;.
Njwpa %yjdthf;fk; (Net Capital Formation)
Njwpa %yjdthf;fk; MdJ nkhj;j %yjdthf;fj;jpypUe;J> %yjd Efu;Tr;nrytpid
fopg;gjd; %yk; mila KbAk;
Njwpa %yjdthf;fk; = nkhj;j %yjdthf;fk; - %yjd Efu;Tr; nryT
,Ug;Gfspd; khw;wy;fs; (Changes In Stock)
XU ehl;by; Fwpg;gpl;l Mz;bd; ,Wjpapy; fhzg;gl;l ,Ug;Gf;Fk;> mjw;F Ke;jpa Mz;bd;
,Wjpapy; fhzg;gl;l ,Ug;Gf;Fk; ,ilapyhd tpj;jpahrk; ,Ug;Gf;fspd; khw;wk; MFk;. ,J
%d;W tifahd ,Ug;Gf;fis cs;slf;fpAs;sJ.
- %yg;nghUl;fs;
- KbTg;nghUl;fs;
- miuFiw cw;gj;jp nghUl;fs;
mUq;fyg; nghUl;fs; /tpiykjpg;Gs;s nghUl;fs;
(Procession Of Valuables)
nghd;> nts;sp> Kj;J nghUl;fs;> gok; nghUl;fs; vd;gd cw;gj;jp nrad;Kiwapy;
gad;gLj;jg;gLtjpy;iy> kw;Wk; ,e;j nghUl;fs; Efu;Tr;nryTfSf;Fs; cs;slf;fg;glkhl;lhJ.
,e;j nghUl;fs; mopTf;F cl;gLtjpy;iy NkYk; ,it Efu;T kw;Wk; ,ilepiy
nghUl;fshfTk; nfhs;sg;gl khl;lhJ. Mdhy; ,t; nghUl;fs; %yjd nghUl;fs; vd
tifg;gLj;jg;gLfpd;wJ. Mifahy; ngWkjpapy; Vw;gLk; khw;wk; ngWjy;> kw;Wk; mg;Gwg;gLj;jy;
vd;gd %yjdthf;fkhf nfhs;sg;gLk;.
nkhj;j cs;ehl;L nryT (Gross Domestic Expenditure)
xU tUl fhyg;gFjpapy; XU ehl;bd; murpay; vy;iyf;Fs; ,Wjpg; nghUl;fs; Nritfs; kPJ
Nkw;nfhs;sg;gl;l nryT nkhj;j cs;ehl;L nryT MFk;. ,q;F jdpahu; Efu;Tr;nrytPdk;>
mur nrytPdk; kw;Wk; nkhj;j KjyPl;L nryT vd %d;W tifahf gpupf;fg;gLk;.
nkhj;j KjyPLfs; Mdit Nja;khdj;ij cs;slf;fhky; fUj;jpw;nfhs;sg;gLk;. jpwe;j
nghUshjhuj;jpy; nkhj;j cs;ehl;L nryT gpd;tUkhW fzpf;fg;gLfpd;wJ.
E = C + I + G
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 29
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Ass
ocia
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of A
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chni
cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
E – jpwe;j nghUshjhuj;jpy; nkhj;j cs;ehl;L nryT
C - jdpahu; Efu;Tr; nryTfs;
G - mur nryTfs;
I - nkhj;j cs;ehl;L jdpahu; KjyPLfs;
nrytPdk; kPjhd nkhj;j Njrpa tUkhdk; eilKiw re;ij tpiyapy;
1. Efu;Tr; nrytPdk;
1.1 jdpahu; Efu;T = xxx
1.2 mur Efu;T = xxx
2. nkhj;j cs;ehl;L %yjdthf;fk; = xxx
2.1 nkhj;j cs;ehl;L epiyahd %yjdthf;fk; = xxx
2.2 nkhj;j ,Ug;G khw;wk; = xxx
2.3 nkhj;j ngWkjp khw;wk; = xxx
3. nkhj;j Njrpa nryT eilKiw re;ij tpiyapy; = xxx
4. nghUl;fs; kw;Wk; Nritfs; Vw;Wkjpfs; = xxx
5. nghUl;fs; kw;Wk; Nritfs; ,wf;Fkjpfs; = (xxx)
6. nkhj;j Njrpa cw;gj;jp eilKiw re;ij tpiyapy; = xxx
7. (-) ntspehl;L Njwpa mbg;gil tUkhdk; = (xxx)
8. nkhj;j Njrpa tUkhdk; eilKiw re;ij tpiyapy; = xxx
cw;gj;jp Kiwapd; nrytPd mZFKiwapd; ed;ikfs;
(Advantages of Estimating Production Using Expenditure Approach)
► ,yFthf cw;gj;jpapYk; Efu;tpYk;> Jiwfs; gq;nfLf;f $bajhf ,Uj;jy;
► Neubahf nkhj;j cs;ehl;L cw;gj;jp kw;Wk; nkhj;j cs;ehl;L nrytPdj;Jf;fhd
tpj;jpahrk;> Njwpa Vw;Wkjp vd;gjid milahsk; fhzf;$bajhf ,Uj;jy;
► KjyPLfs; kw;Wk; Njrpa Nrkpg;Gf;Fk; ,ilNaahd njhlu;gpid mwpe;J nfhs;s
KbAk;.
nkhj;j cs;ehl;L cw;gj;jp> nkhj;j cs;ehl;L nrytPdk; kw;Wk; Njwpa
Vw;Wkjp vd;gdtw;WfpilNaahd njhlu;G
(Relationship Among GDP, GDE and Net Exports)
nkhj;j cs;ehl;L cw;gj;jp> nkhj;j cs;ehl;L nrytPdk; vd;gtdw;wpf;fpilapyhd NtWghL
Njwpa Vw;Wkjpahf fhzg;gLk;. mjhtJ nghUl;fs; Nritfspd; kpFjp fzf;fpd; elj;ij
mbg;gilapy; ,t; NtWghL mikag;ngw;wJ. vg;nghOJ Njwpa Vw;Wkjp ngWkjpahdJ
(-) Mf ,Ue;jhy;> mjd; fUj;J ,wf;Fkjp nrytPdk; MdJ Vw;Wkjp tUkhdj;ij tpl
cau;thf fhzg;gLk; vd;gjhFk;. mjhtJ nkhj;j cs;ehl;L nrytPdkhdJ> nkhj;j
30 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
cs;ehl;L cw;gj;jpia tpl cau;thf fhzg;gLk;> NkYk; Vw;Wkjp tUkhdk;> ,wf;Fkjp
nrytPdj;jpid tpl mjpfkhf fhzg;gLk;. mjhtJ Njwpa Vw;Wkjp (+) ngWkjpahapd;
nkhj;j cs;ehl;L nrytPdkhdJ nkhj;j cs;ehl;L cw;gj;jpia tpl Fiwthf fhzg;gLk;.
nkhj;j cs;ehl;L cw;gj;jp (Y) = C + I + G +(X-M)
nkhj;j cs;ehl;L nrytPdk; (E) = C + I + G
Njwpa Vw;Wkjp = (X-M)
Nkw;$wg;gl;l rkd;ghL vLj;Jiug;gjhtJ nkhj;j cs;ehl;L cw;gj;jp kw;Wk; nkhj;j
cs;ehl;L nrytPdk; vd;gdtw;wpf;fpilapyhd NtWghL Njwpa Vw;Wkjpf;F rkdhf fhzg;gLk;.
Y –(C +I+G) = (X-M)
mjhtJ C+I+G = E
,jid gpd;tUkhW tpsf;fyhk;
Y - E = X - M
GDP & GDE w;F ,ilNaahd Njwpa Vw;Wkjp
NtWghLfs;
Nkw;$wg;gl;l rkd;ghL vLj;Jiug;gjhtJ nkhj;j cs;ehl;L cw;gj;jp kw;Wk; nkhj;j
cs;ehl;L nrytPdk; vd;gdtw;wpf;fpilapyhd NtWghL Njwpa Vw;Wkjpf;F rkdhf fhzg;gLk;.
jyh cw;gj;jp / Ms; tPj nkhj;j Njrpa cw;gj;jp / jdpegu; tUkhdk;
(Per Capita Income)
xU Mz;Lf;Fupa xU ehl;bd; nkhj;j Njrpa cw;gj;jpapid me;ehl;L kf;fs; midtupilNaAk;
rkkhf gq;fpl;lhy; xUtUf;F fpilf;ff; $ba ruhrup cw;gj;jpNa jyh cw;gj;jp MFk;.
jyh nkhj;j Njrpa cw;gj;jp = nkhj;j Njrpa cw;gj;jp
eL Mz;Lr; rdj;njhif
7.4 Njrpa fzf;fPL jahupg;gjpd; Kf;fpaj;Jtk; (Importance of Preparing National Accounts)
► nghUshjhu Kfhikj;Jtj;jpid eilKiwg;gLj;Jtjw;F.
► ehl;bd; nghUshjhu epyikfis mwpa KbtJld; ru;tNjr ehLfSlDk; fle;j
fhyq;fSlDk; xg;gpl gad;gLk;
► nghUshjhu tsu;r;rpia mstPL nra;tjw;F.
► nghUshjhu fl;likg;gpidAk;> fl;likg;G khw;wj;jpidAk; mstPL nra;tjw;F.
{ {
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 31
EBA
Ass
ocia
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of A
ccou
ntin
g Te
chni
cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
► jyh tUkhdj;jpid mwptjw;F
► Ngupd nghUshjhu Nghf;Ffis vjpu;T $wTk; kw;Wk; mjd; elj;ij khwpfis gw;wp
mwpaTk;
► nghUshjhu njhopw;ghLfs; kw;Wk; nghUshjhu fhuzpfSf;fpilapyhd njhlu;gpid
mwpe;Jnfhs;tjw;F.
7.4.1 Njrpa tUkhdf; fzf;fPl;bd; tiuaiwfs;
(Limitation on National Income Accounts)
► Kiwrhuh nghUshjhu eltbf;iffs; cs;slf;fg;gLtjpy;iy
► re;ijg;gLj;jg;glhj kw;Wk; gaDila nghUshjhu eltbf;iffspd; cz;ikahd
kjpg;G cs;slf;fg;gLtjpy;iy.
► rl;ltpNuhj nghUshjhu eltbf;iffs; cs;slf;fg;gLtjpy;iy
► gy;fzpg;g;Pl;L gpur;rid Vw;glf;$ba tha;g;Gf;fs; fhzg;gly;
► ,y;yj;jurpfs; toq;Fk; Nritfs; Njrpa cw;gj;jpapy; cs;slf;fg;gLtjpy;iy.
► murhq;fj;jplkpUe;J ngwg;gLk; tl;b tUkhdq;fs; mjhtJ muRf;F fld;
toq;Ftjd; %yk; kf;fs; ngWk; tl;b tUkhdq;fs; Njrpa tUkhdf;fz;g;gPl;by;
cs;slf;fg;gLtjpy;iy.
► Xa;Tfhyk; Njrpa fzf;fPl;by; cs;slf;fg;glhik
► ghJfhg;G kw;Wk; Nghu; nryTfs; Njrpa cw;gj;jpy; cs;slf;fg;gLfpd;wik.
► tWik> Ntiyapd;ik Nghd;w Kf;fpakhd r%f nghUshjhu khwpfspd; elj;ijfisg;
gpujpgypg;gjpy;iy.
► rpy ePz;l Mal;fhyk; nfhz;l Efu;T nghUl;fis Njrpa cw;gj;jpapy; KjyPlhf
milahsg;gLj;j glhik.
tu;j;jf Rw;Nwhl;lk; / tu;j;jf rfl Xl;lk; / tpahghu rf;fuk;
(Business Cycle)
fhykhw;wj;Jld; ,ize;J ehl;bd; nkhj;j nka;Aw;gj;jpapy; fhl;lg;gLk; Roy; Kiwahd
elj;ij khw;wk; tu;j;jf rfl Xl;lk; vdg;gLk;. (nkhj;j cs;ehl;L cw;gj;jp khjpupapd;
cz;ikahd khw;wq;fs;) ,jd; %yk; XU ehl;bd; nghUshjhu Kf;fpaj;Jtk; kw;Wk; mjd;
gad;ghLk; vt;thW mstpl KbAk; vd;gij vLj;J $w KbAk;.
32 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
cr;repiy
Peak
A
tPo;r;rp
FiwtilAk; fhyk;
ke;jk;
tpuptilAk; fhyk;
éupg;G
ngUke;jk;
Trough
nka; GDP rhj;jpa GDP B
C
D
nkhj;j nka;j; Njrpa cw;gj;jp
fhyk;
xU ehl;bd; nkhj;j nka; cs;ehl;L cw;gj;jp ,aw;ifahf Nky; Nehf;fpAk; fPo; Nehf;fpAk;
mirAk; NghJ vw;gLk; nghUshjhu tsu;r;rp Nghf;F tu;j;jf rfl Xl;lk; vdg;gLk;. ,J
nghUshjhu elj;ijapy; Vw;gLk; Vw;w ,wf;fq;fs;> cw;gj;jp kl;lq;fs; kw;Wk; tpahghuk; Mf
nghUshjhuj;jpy; tifg;gLj;jg;gl;Ls;sJ.;
nghUshjhuj;jpy; njhlu;r;rpahd cw;gj;jp kl;lj;jpd; cau;thdJ nghUshjhu G+upg;G my;yJ
nghUshjhu tpupT vdTk; njhlu;r;rpahd vjpu;kiwahd fhyk;> nghUshjhu tPo;r;rp vdTk;
nghUshjhu gpd;dilT vdTk; fUjg;gLk;. tu;jf rfl Xl;lkhdJ gpd;tUk; ehd;F fl;lq;fis
nfhz;Ls;sJ
- gpd;dilT
- ke;jk;
- tpupthf;fk;
- cr;repiy
gpd;dilTf;fl;lk; (Recession/Contractionary Phase)
,e;epiyapy; nkhj;j nghUshjhuKk; gytPdkilAk;
,f;fl;lj;jpy; nka;Aw;gj;jp / nka;ahd nkhj;j cs;ehl;L cw;gj;jp tPo;r;rpailAk;.
Ntiytha;g;G tPo;r;rpailAk;.
,t; gpd;dilthdJ fhyhz;Lf;F / MWkhjq;fSf;F fhzg;gLk;.
ke;j fl;lk; / nghUshjhu ke;jk; / ngUke;jk; (Trough/ Depression)
kpf mjpfkhd gpd;dilit ,J Fwpf;Fk;.
nkhj;j nghUshjhuKk; kpff; Fiwthd nrayhw;wj;jpypUf;Fk;.
nka;Aw;gj;jpAk; Ntiy tha;g;Gk; mjpf mstpdhy; tPo;r;rpailAk;.
,j;jifa nraw;ghL XU tUlj;jpw;F Nkyhf fhzg;gLk;
nka;Aw;gj;jpahdJ cj;jk cw;gj;jpia tpl Fiwe;J nry;Yk;
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 33
EBA
Ass
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chni
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s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
tpupthf;f fl;lk; / nghUshjhu kPl;rp (Expansion/Recovery)
• nghUshjhu nraw;ghLfs; ke;jj;jpypUe;J kPz;Lk; njhlu;r;rpahf Kd;Ndw;wkile;J
nry;Yk; epiy
• ke;jj;jpw;Fk; cr;r epiyf;Fk; ,ilapyhd fhy vy;iy tpupthf;f fhykhFk;.
• tpupthf;f fhykhdJ gpd;dilTf; fhyj;ijtpl mjpfkhdjhFk;
cr;repiy (Peak)
nghUshjhu tpupthf;f fl;lj;jpd; kpf cau;e;jepiy cr;r epiyahFk;
nghUshjhuj;jpd; cj;jk cw;gj;jpia tpl nka;cw;gj;jp cau;thf fhzg;gLk;
tiuglj;jpd;gb cs;shu;e;j cw;gj;jp kl;lj;ij fhl;Lk; Neu;NfhlhdJ ePz;l fhy nghUshjhu
tsu;r;rp elj;ijia fhl;Lfpd;wJ. NkYk; tu;j;jf rfl Xl;lkhdJ kPz;Lk; kPz;Lk; XNu khjpup
epfohJ> ,jdhy; ,jid vjpu;T $w KbahJ. tu;j;jf rfl Xl;l ePskhdJ xU cr;rpapUe;J
kW cr;rptiuahd fhy msthFk;. ,J ehLfSf;fpilapy; Rw;Nwhl;lq;fSf;fpilapy;
NtWgLk;. tu;j;jf rfl Xl;lj;jpd; ePz;l fhyg; Nghf;F nghUshjhu tsu;r;rpahf / nghUshjhu
tPo;r;rpahf fhzg;glyhk;.
rhj;jpa tsntspaPL (Potential Output)
xU nghUshjhuj;jpd; tsq;fs; G+u;zkhfTk; mtw;wpd; nghJthd gad;ghl;L tPjj;jpYk;
gad;gLj;jg;gl;L ngwg;gLk; nka;nkhj;j cs;ehl;L cw;gj;jpapd; ngWkjp cs;shue;j ntspaPL
my;yJ rhj;jpa tsntspaPL vdg;gLk;. cw;gj;jp fhuzpfs; KOtijAk; cw;gj;jpf;F
<LgLj;jp mjpf gl;r nray;jpwid gad;gLj;jp ngw;Wf;nfhs;s $ba nkhj;j cs;ehl;L
cw;gj;jpapd; msT xU ehl;bd; mjpfgl;r cw;gj;jp kl;lkhFk;. ,q;F tsq;fspd; msTk;
mjd; cw;gj;jp kl;lk; kw;Wk; nghUshjhu tsu;r;rp elj;ij khjpup vd;gd %yk; rhj;jpa
tsntspapid vLj;Jf;fhl;Lfpd;wJ
nghUshjhunkhd;wpd; tu;j;jf rfl Xl;lj;jpy; cz;ikahd cw;gj;jpf;Fk; cs;shu;e;j
cw;gj;jpf;Fk; ,ilapyhd NtWghL ntspaPl;L ,ilntsp vdg;gLk;. ngHUshjhuj;jpy;
muR jiyapLtjd; %yk; ,t; ntspaPl;L ,ilntspfis Fiwf;f Kbak;. ,jd; %yk;
nghUshjhuj;jpy; cz;ikahd cw;gj;jp kl;lj;jpid rhj;jpa tskl;lj;jpw;F fpl;bajhf
nfhz;L tuKbAk;.
7.6 gp];fy; nfhs;if kw;Wk; mjd; fUtpfs; (Fiscal Policy and its Tools)
murhq;fj;jhy; mwpKfg;gLj;jg;gl;l nfhs;if KbTfs; kw;Wk; khw;wy;fs; rk;ge;jkhf mur
nrytPdk;> tupkjpg;G kw;Wk; fld; ngWjy; vd;gd Clhf Ngupd nghUshjhu Nehf;fq;fis
miltjd; %yk; nghUshjhu tsu;r;rp kw;Wk; epiyj;jd;ik> tpiy> ];jpuj;jd;ik>
epiyahd tsu;r;rp Nghd;w kfj;jhd nghUshjhu Nehf;fq;fis epiwNtw;wy; gp];fy;
nfhs;if vdg;gLk;. ,q;F %d;W gp];fy; nfhs;iffs; fhzg;gLfpd;wd.
- RUf;f gp];fy; nfhs;if
- tpupthf;f gp];fy; nfhs;if
- eLepiy gp];fy; nfhs;if
34 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
xt;nthU tUlKk; ntspaplg;gLk; mur ghjPLk;> gp];fy; nfhs;ifapd; epiyg;ghl;bid nfhz;L
mikag;ngw;wJ Mifahy; gp];fy; nfhs;if ghjPl;L nfhs;if vdTk; miof;fg;gLk;. ,J
,uz;L gpupTfis mbg;gilahf nfhz;Ls;sJ.
- mur nrytPdk; - mur tUkhdk;
mur nrytPdk; (Government’s Expenditure)
mur ghjPl;bd; Nehf;fq;fis miltjw;F murhy; nrytopf;fg;gLk; nkhj;j nrytPdk; mur
nrytPdk; MFk;. ,J ,uz;L tif nrythf milahsk; fhzg;gLfpd;wJ.
- eilKiw nryTfs; - %yjd nryTfs;
eilKiw nryTfs; (Recurrent Expenditure)
cw;gj;jp eilKiwapy; gad;gLj;Jk; nka;nrhj;Jf;fis nfhs;tdT nra;jy; kPjhd
nrytPdq;fis Fwpf;Fk;. ,it xU tUlj;jpw;F Nkw;gl;l ghtidAila nghUl;fshf
fhzg;gLk;. kw;Wk; eilKiw khw;wy;fSk;> khdpaq;fSk; ,tw;Ws; mlq;Fk;. ,q;F %d;W
tifahd eilKiw nrytPdq;fis milahsk; fhzyhk;.
- nghUl;fs; kw;Wk; Nritfs; kPjhd nrytPdk;
- tl;bf; nfhLg;gdT
- eilKiw khw;wy;fs; kw;Wk; khdpaq;fs;
%yjd nrytPdq;fs; (Capital Expenditure)
murhq;fj;jhy; %yjd nrhj;Jf;fs; nfhs;tdT kPjhf nra;ag;gLk; nrytPdj;jpid Fwpf;Fk;.
c+k; - cl;fl;likg;G mgptpUj;jp njhlu;ghd KjyPl;L eltbf;ifs;> Rfhjhu eltbf;iffs;>
nghUshjhu tsu;r;rp miltjw;fhd %yjd ,Ug;G eltbf;ifspy; <Lgly;. ,q;F ,U
tifahd %yjd nrytPdq;fs; fhzg;gLfpd;wJ.
- nka; nrhj;J nfhs;tdT - %yjd khw;wy;fs;
mur tUkhdq;fs; (Government Revenue)
murhq;fj;jhy; elj;jg;gLk; tzpf epWtdq;fs; %yk; <l;lg;gLk; tUtha; kw;Wk; muR
mwtpLk; tup tUkhdq;fs; %yk; ciof;fg;gLk; tUtha; vd;gd mlq;Fk;.
,t; mur tUkhdk; ,uz;L topfspy; ciof;fg;gLfpd;wJ.
- tup tUkhdk; - tupay;yhj tUkhdk;
7.7 gp];fy; nfhs;if kw;Wk; tpahghu eltbf;ifSf;FkpilNaahd njhlu;G (The Relationship Between Fiscal Policy and Business Activities)
xU ehl;bd; Ngupd nghUshjhu ,yf;Ffis miltjw;F %d;W tifahd gp];fy;
nfhs;ifis filgpbf;fpd;wJ. mitahtd RUf;f gp];fy; nfhs;if> tpupthf;f gp];fy;
nfhs;if> eLepiy gp];fy; nfhs;if vd;gdthFk; murpd; ghjPl;L mwpf;ifahdJ
vt;thW XU Mz;bw;fhd gp];fy; nfhs;ifapid nraw;gLj;j cj;Njrpj;Js;sJ vd;gjid
vLj;Jiuf;fpd;wJ. ,q;F ghjPl;by; mur tUkhdj;jpid tplTk; mur nrytPdk; Fiwthf
fhzg;gLkhapd; mJ mur ghjPl;bd; kpif vdTk;> mNjNtis ghjPl;by; mur tUkhdj;jpid
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 35
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mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
tplTk; mur nrytPdk; $Ljyhf fhzg;gLkhapd; mJ mur ghjPl;bd; gw;whf;Fiw vdTk;
fUjg;gLk;. gp];fy; nfhs;ifapd; mbg;gilapy; muR Nkw;nfhs;Sk; khw;wq;fs; %yk; mur
tUtha; kw;Wk; nrytPdj;jpy; khw;wq;fis Vw;gLj;Jtjd; %yk; nkhj;;j Nfs;tp kw;Wk;
nkhj;j epuk;gy>; Copau; kl;lk;> tsg;gad;ghL khjpupfs;> tUkhd gq;fPL eltbf;iffs;
vd;gdtw;iw fl;Lg;gLj;Jtjd; %yk; tUkhdk; kw;Wk; nrytPdj;ij ed;whf mikj;J
nfhs;s KbAk;.
murpd; nfhs;iffs; ghjP;L kpifapid cUthf;Fkhapd;> mJ mur tUkhdj;jpid tpl mur
nrytPdk; FiwT vd;gjhFk.; ,q;F nghUshjhu RUf;f tpisT Vw;gl;L mJ nghUshjhuj;jpy;
nkhj;j Nfs;tpapid cUthf;Ftjhy; ,t; nfhs;ifapid RUf;f gp];fy; nfhs;ifahf
fUjg;gLfpd;wJ. ,q;F ntspgha;r;ry;fs; ehl;bd; tUkhdk; cUthf $Ljyhf cjTtjhy;
cl;gha;r;ry; cUthFtNjhL RUf;f tpistpid nka; cw;gj;jpYk; Copa kl;lj;jpYk;
Vw;gLj;Jk;.
murpd; nfhs;iffs; ghjP;L gw;whf;Fiwapid cUthf;Fkhapd;> mJ mur nrytPdkhdJ
mur tUkhdj;ij tpl $Ljyhf ,Uf;Fk; vd;gjhFk.; ,q;F nghUshjhu tpupthf;fk;
tpisT Vw;gl;L mJ nghUshjhuj;jpy; nkhj;j Nfs;tpapid tpupthf;Ftjhy;> Mifahy;
,J tpupthf;f gp];fy; nfhs;ifahf fUjg;gLfpd;wJ. ,e;j Rw;Nwhl;lj;jpy; cl;gha;r;ry;fs;
ntspgha;r;ry;fis tpl mjpfkhf fhzg;gLtjhy; ,jid tpupthf;f gp];fy; tpisT vdTk;.
NkYk; nka; cw;gj;jpYk; Copa kl;lj;jpYk; XU tpupthf;j;jpidAk; Vw;gLj;Jk;.
murpd; nfhs;iffs; ghjPL eLepiyahd epiyikia vLj;Jiuf;Fkhapd; ,q;F mur
tUkhdk; kw;Wk; mur nrytPdk; xd;Wld; xd;W rkdhf fhzg;gLjiy Fwpf;Fk;. NkYk;
,J eLepiyahd gp];fy; nfhs;ifahf fUjg;gLfpd;wJ. ,q;F nka; cw;gj;jpYk; Copa
kl;lj;jpYk; vt;tpj khw;wq;fSk; fhzg;glhJ.
,tw;iw jtpu muR fld; ngWk; eltbf;iffspYk; <LgLfpd;wJ. ,q;F muR nrytPdq;fis
nrYj;j Kbahik epiyf;F js;sg;gLk; NghJ> muR cau;e;j tl;b tPjq;fspy; fld;
ngWtjw;F J}z;lg;gLfpd;wJ. mt;thW mjpf tl;b tPjk; nrYj;Jifapy; cs;ehl;L KjyPl;L
eltbf;iffs; ghjpg;Gf;Fs;shfpd;wd. ,J jdpahu; $l;l KjyPl;L eltbf;iffs; mjpfupf;f
tha;g;gspf;fpd;wd. ,jdhy; mur nrytPdq;fs; mjpfupf;fpd;wd.
tpdh
mur tUkhdj;jpd; Xg;gPl;L Kf;fpaj;Jtk; vd;d? tpsf;Ff?
tpil
,J xU nghUshjhuj;jpd; mur tUkhdj;jpid msf;Fk; Kf;fpa msTNfhyhFk.; ,q;F
murpd; tUkhdj;jpd; tPjk;> ehl;bd;; GDP eilKiw tpiyfspy; fzpf;fg;gLfpd;wJ.
mur tUkhdj;jpd; Xg;gPl;L Kf;fpaj;Jtk; = murpd; tUkhdk; x 100
nkhj;j cs;ehl;L cw;gj;jp
36 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
RUf;fk;
,t; mj;jpahak; Ngupd nghUshjhukhdJ> nghUshjhu KiwfisAk; mtw;wpd;
nraw;ghLfisAk; Muha;fpd;wJ. kw;Wk; nghUshjhu khwpfis gw;wpAk; mjd; xl;Lnkhj;j
nraw;ghLfs; gw;wpAk;> nghUshjhuj;jpy; jdpahu; epWtdq;fspd; Nghf;F kw;Wk; jdpg;gl;l
nfhs;tdhsd;> Efu;Nthd;> njhopw;rhiyfs; gue;jstpy; Muha;tJ gw;wpAk; rpW epWtdq;fspd;
gw;wpa Ez;gf nghUshjhuj;jpYk; Muhag;gLfpd;wJ.
vy;yh ehLfSk; ghupa nghUshjhu Nehf;fq;fs; kw;Wk; ,yf;Ffs; gw;wpAk; mtw;iw vt;thW
mila KbAk; vd;gjidAk;> vt;thW nghUshjhu gpur;ridfspUe;J kPStJ> Copa
fl;Lg;ghLfs;> fl;likg;Gfs;> nghUshjhu nfhs;iffs; vd;gd gw;wp Muha;fpd;wJ.
Njrpa tUkhd fzpg;gPL kw;Wk; Njrpa tUkhd fzpg;gPl;by; gq;Nfw;Fk; Jiwfs; kw;Wk;
tpahghu Rw;Nwhl;l tiuglk;> cl;gha;ry;fs; kw;Wk; ntspg;gha;ry;fs; vd;gdTk;. mit
nghUshjhuj;jpy; vt;thW jhff;j;jpid Vw;gLj;Jfpd;wd vd;gjidAk;> Muha;fpd;wJ
Njrpa tUkhd fzpg;gPl;bd; %d;W tifahd mZFKiwfSk; mjhtJ ntspaPl;L
mZFKiw> tUkhd mZFKiw> nrytPl;L mZFKiw vd;gdtw;iwAk;. nkhj;j
cs;ehl;L cw;gj;jp> nkhj;j cs;ehl;L nrytPdk;> nkhj;j Njrpa cw;gj;jp> nkhj;j Njrpa
nrytPdk;> nkhj;j Njrpa tUkhdk;> ehl;bd; ,wf;Fkjp> Vw;Wkjpapd; tpisTfs; vd;gd
gw;wpAk; Muha;fpd;wJ.
mur tupkjpg;gPl;L nfhs;iffs;> khdpaq;fs; gw;wpa eilKiwfSk;. gp];fy; nfhs;iffs;
gw;wpa vz;zf;fUf;fs; Mfpadit gw;wpAk; Muha;fpd;wJ.
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 37
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mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
Ngupd nghUshjhu Nehf;fq;fs;
epiyj;j tpiykl;lk; (Price Stability) nghUshjhuj;jpy; tpiy jsk;gy;fs; Vw;glhJ Kfhikj;JtgLj;jy;
epiwnjhopy; kl;lk; (Full Employment) xU nghUshjhuj;jpy; fhzg;gLk; rfy tsq;fSk; cr;r tpidjpwDld; nghUl;fs;> Nritfspd; cw;gj;jpapy; gad;gLj;jg;gLk; epiy
nrd;kjp epYit rkepiy (Equilibrium of BOP) xU nghUshjhujk; nrd;kjp epYit rkepiy epiyapid NgZtjw;F mt; ehL mjd; vy;iyfSf;F mg;ghy; Vida ehLfSld; ehzakhw;W Nkw;nfhs;Sk; NghJ nrd;kjp epYit neUf;fbf;F cs;shfhky;; rhjfkhd Kiwapy; NgZtJ Kf;fpakhdjhf fUjg;gLfpd;wJ.
epahaj;Jtkhd tUkhd gq;fPL (Fair Distribution) XU ehl;bd; tUkhd guk;gypy; fhzg;gLk; NtWghl;il Fiwe;j kl;lj;jpy; NgZtJ epahaj;Jtkhd tUkhd gq;fPL MFk;. mjhtJ xU ehl;bd; tUkhdk; kw;Wk; nrhj;Jf;fs; mt; ehl;bd; Fbfspw;fpilNa Vw;wjho;Tfs; ,d;wp epahakhd Kiwapy; gq;fPL nra;ag;gLjiy Fwpf;Fk;. ,jid ehl;bd; xt;nthU Fbkf;fspd; Njitfs; kw;Wk; tpUg;gq;fis mt; ehL éu;j;jp nra;Ak; Mw;wy; %yk; cWjp nra;a KbAk;.
epiyj;J epw;Fk; nghUshjhu mgptpUj;jp
(Sustainable Development) nghUshjhu> r%f kw;Wk; #oy; Mfpa %d;W gf;fq;fSk; rkepiyahf mgptpUj;jp miltjid ,J Fwpf;Fk;. ehl;bd; #oy; juk; ghjpg;gilahky; ghJfhj;Jf;nfhz;L cw;gj;jp kl;lk; cau;j;Jjy; kw;Wk; nghUshjhu mgptpUj;jp %yk; ngWk; ed;ikfis nkhj;j kf;fspilNa gfpu;e;jspj;jy;
nghUshjhu tsu;r;rp (Economic Growth) XU ehl;bd; nka;ntspaPl;by;
ePz;lfhyj;jpy; njhlu;r;rpahf Vw;gLfpd;w
mjpfupg;G nghUshjhu tsu;r;rp MFk;.
mjhtJ epiyahd tpiyfspyhd
nkhj;j cs;ehl;L cw;gj;jp ePz;l
fhyj;jpy; njhlu;e;J mjpfupg;gjid ,J
Fwpf;Fk;.
38 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
Ngupd nghUshjhu Nkhjy;fs;
$Ljyhd nghUshjhu tsu;r;rpAk; Fiwthd gztPf;fKk;
$Ljyhd nghUshjhu tsu;r;rpAk; nrd;kjp epYit rkepiyAk;
epiwnjhopy; kl;lKk; Fiwthd gztPf;fKk;
nghUshjhu tsu;r;rp kw;Wk; #oYk;
nghUshjhu tsu;r;rp kw;Wk; rkgq;Fk;
nghUshjhu nfhs;iffs;
gzf; nfhs;if (Monetary Policy) XU nghUshjhuj;jpy; tl;btpfpjk;> ehzkhw;W tPjk;> tpiy vd;gd fhuzkhf gzntspaPl;bd; msT> khWgLk;
gp];fy; nfhs;if (Fiscal Policy) ehl;bd; khWgLk; mur tUkhdk;> mur nrytPdk; kw;Wk; nghJ fld;fs;
epuk;gy; rhu;e;j nfhs;if
(Supply Side Policy) XU nghUshjhuj;jpy; mjpfupf;Fk; cw;gj;jp nrad;Kiwapd; nkhj;j epuk;giy mstpLk; nfhs;if
tUkhdf; nfhs;if (Income Policy) ,J njhopshsu; $yp cau;tpid fl;Lg;gLj;jYk; kw;Wk; nghUl;fspd; tpiy flg;ghLfis kw;Wk; NtW fl;Lg;ghLfis KfhikgLj;jy; vd;gd
ntspehl;L tpahghu nfhs;if
(International Trade Policy) jpwe;j ntspehl;L tu;j;jf nry;thf;F mstPLfs;
Neub fl;Lg;ghl;L nfhs;if
(Direct Control Policy) rpy nfhs;iffspd; Nehf;fk; cupikahz;ik> ts XJf;fPL kw;Wk; tpiy jsk;gy;fs; vt;thW re;ij rf;jpia jPu;khdpf;fpd;wJ tw;wpaJ.
(Economic Policies)
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 39
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mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
tu;j;jf Rw;Nwhl;lk;
Business Cycles
tpupthf;fk; (Expansionary Stage) nghUshjhu eltbf;iffspy; njhlu;r;rpahd Vw;wk;Æ cau;T
cr;r epiy (Peak) tpupthf;f epiyapd; cr;r Gs;spÆ cr;r epiy
gpd;dilT (Declining Stage) nghUshjhu eltbf;iffspy; Fiwe;J nryYk; tPo;r;rp
ke;jk; (Through) nghUshjhu eltbf;iffs; tpupthf;f eltbf;iffspUe;J njhlu;r;rpahd tPo;r;rpapd; Mff; Fiwe;j Gs;sp ikak;
epWtd myFfs;
(Institutional Units)
epjp rhuhj epWtdj;Jiw
(Non Financial Corporate Sector)
epjp rhu;e;j epWtdj;Jiw
(Financial Corporate Sector)
mur nghJj;Jiw
(General Government)
tPl;Lj;Jiwapd; ,yhgk; rhuhj
epWtdq;fs;
(Non-profit Institutions Serving Household Sector)
tPl;Lj;Jiw
(Household Sector)
cyfpd; gpw gFjpfs;
(Rest and World Sector)
40 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
Njrpa tUkhdk; (National Income)
ntspaPl;L mZFKiw
(Output Approach) xU tUl fhyg;gFjpapy; xU ehl;by; cw;gj;jp fhuzpfis gad;gLj;jp cw;gj;jp nra;ag;gl;l midj;J ,WjpÆ KbTg;nghUl;fs; Nritfspd; gzg; ngWkjpiaf; $l;Ltjd; %yk;Æ nghUl;fs; Nritfspd; $l;lg;gl;l ngWkjpfis $l;Ltjd; %yk; Njrpa fzf;fPl;il Nkw;nfhs;Sk; KiwNa cw;gj;jp Kiwapyhd Njrpa fzpg;gPL MFk;.
tUkhd mZFKiw
(Income Approach) xU nghUshjhuj;jpy xU tUl fhyg;gFjpapy nghUl;fs; Nritfspd; cw;gj;jpapy; <Lgl;ljw;fhf cw;gj;jp fhuzpfspd; clikahsu;fs; ngw;w thlif> $yp> tl;b> ,yhgk; Mfpa fhuzp tUkhdq;fis my;yJ ciog;G tUkhdq;fis $l;Ltjd; %yk; Njrpa fzf;fPl;il Nkw;nfhs;Sk; Kiw tUkhd mZFKiw vd Fwpf;fg;gLk;.
nrytPd mZFKiw
(Expenditure Approach) XU tUl fhyg;gFjpapy; cw;gj;jp nra;ag;gl;l ,Wjp nghUl;fs; Nritfisf; nfhs;tdT nra;tjw;F Vw;gl;l nryTfis $l;Ltjd; %yk; Njrpa fzf;fPl;il Nkw;nfhs;Sk; Kiw nryT Kiwapyhd Njrpa fzf;fPL MFk;.
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 41
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Ass
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mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
Njrpa tUkhdj;Jld; njhlu;Ggl;l fUj;Jf;fs;
(Concepts related to national income)
nkhj;j cs;ehl;L cw;gj;jp (GDP)
XU ehl;bd; nghUshjhu vy;iyf;Fs; cw;gj;jp nra;ag;gLk; ,Wjp nghUl;fspd; ngWkjp
nkhj;j Njrpa cw;gj;jp (GNP)
XU ehl;bw;Fs;Ns xU tUl fhyg;gFjpf;Fs; cw;gj;jp nra;ag;gLk; ,Wjp nghUl;fspd; ngWkjp
Njwpa Njrpa cw;gj;jp (NNP)
nkhj;j Njrpa cw;gj;jpapypUe;J %yjd Nja;tpid fopf;f tUtJ MFk;
re;ij tpiy kw;Wk; fhuzp fpuatpiy rhu;e;j cw;gj;jp
(Production based on market price and factors cost price) fhuzp fpuatpiyapy; Njrpa cw;gj;jpAld; Njwpa tupapid $l;LtJk; kw;Wk; nkhj;j cs;ehl;L cw;gj;jp re;ij tpiyapy; fzpg;gPPL nra;jiy Fwpf;Fk;
epiyahd tpiyapy; cw;gj;jp
(Production under fixed price) kjpg;gPL nra;ag;gl;l Njrpa cw;gj;jpapypUe;J gztPf;f tPjj;ij fopj;J Njrpa cw;gj;jpia eilKiw tpiyfspy; fzpg;gPL nra;jy;
jyh cw;gj;jp tUkhdk;
(Per capita income) XU ehl;bd; nkhj;j Njrpa cw;gj;jpapy; XU kdpjupd; ruhrup tUkhdk;
42 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
gapw;rpfs;
1. Ngupd nghUshjhuk; ftdk; nrYj;JtJ :-
1. XU nghUshjhuj;jpy; jdpg;gl;l epWtdj;jpd; elj;ij gFg;gha;T
2. nkhj;j nghUshjhu Kiwapd; Xl;Lnkhj;j nraw;ghl;il gFj;jhuha;jy;
3. jdpegu;fs; vt;thW jkJ NjitfisAk; tpUg;gq;fisAk; epiwNtw;wpf;
nfhs;fpd;wd.
4. ts mUikg;ghL gpur;ridia vt;thW jPu;f;f KbAk;
2. Ngupd nghUshjhu ,yf;fhf fUj;jpw; nfhs;s KbahjJ :-
1. tpiy epiyg;ghL
2. mUik
3. rkj;Jtk;
4. epiyahd mgptpUj;jp
3. gpd;tUtdtw;Ws; vJ ? epWtd myF Mf nkhj;j Njrpa fzf;fPl;by; fUjg;gLfp-
d;wJ:-
1. tPl;Lj;Jiwf;F jdpg;gl;l Nritfis toq;Fk; Jiwfs;
2. gz tPf;fkw;w epWtdj;Jiw
3. ,yhg Nehf;fkw;w epWtdj;Jiw> tPl;Lj;Jiwf;F Nritfs; toq;fy;
4. epjpapay; epWtdj;Jiw
4 nkhj;j cs;ehl;L cw;gj;jp ngWkjpapid kjpg;gpLk; NghJ ve;jtifahd cw;gj;-
jpay;yh eltbf;iffs; fzpg;gPl;by; cs;slf;fg;gLtjpy;iy:-
1. gbj;jy; kw;Wk; Xa;T
2. khw;wy; tUkhdk;
3. ,aw;if tsq;fs;
4. tP;L / epWtd guukupg;G
5. xU ehl;bd; vt;tifahd Ngupd nghUshjhu nfhs;iffs; nghUshjhu gpur;ridfis
<Lnra;a gzpaku;j;jg;gl;Ls;sJ ?
6. vt;tifahd cw;gj;jp eltbf;ifs; ehl;bd; cw;gj;jp vy;iyf;Fs; Njrpa tUkhdj;
kjpg;gPl;by; cs;slf;fg;gLfpd;wJ ?
7. nkhj;j cs;ehl;L cw;gj;jp kjpg;gPl;by; gq;Fnfhs;s khl;lhj nghUshjhu cw;gj;jp
eltbf;iffs; vit?
8. Kjd;ik cs;sPLfs; kw;Wk; ,ilepiy cs;sPLfSf;Fk; ,ilapyhd NtWghLfs;?
9. Njrpa tUkhdf; fzf;fPl;bd; tiuaiwfis $Wf?
10. nghJ nrytPl;bd; Kf;fpa $Wfs; vit?
Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk; 43
EBA
Ass
ocia
tion
of A
ccou
ntin
g Te
chni
cian
s of
Sri
Lan
ka
mj;jpahak; 07 AA13 | tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
jPHTfs;
5.)
- gzf;nfhs;if
- gp];fy; nfhs;if
- epuk;gy; epiy nfhs;if
- tUkhd nfhs;if
- ntspehl;L tpahghu nfhs;ifs;
- Neub fl;Lg;ghl;L nfhs;ifs;
6.)
- cupikahsuhy; jhd; ghtpf;Fk; tPl;L myfpw;fhd Nritapid toq;fy;
- cs;ehl;L kw;Wk; jdpg;gl;l NritfSf;fhd cs;ehl;L Copau;fs; thlif
nrYj;Jjy;
- vy;yh tifahd nghUl;fSk; mtu;fsJ cw;gj;jpahsuhy; ,Wjp Efu;tpw;fhfNth
my;yJ nkhj;j epiyahd %yjd thf;fj;jpw;fhfNth jf;f itj;J
nfhs;sg;gLfpd;wJ.
- cw;gj;jp nra;ag;gl;l nghUl;fs; Nritfs; vy;yhNk cw;gj;pahsdhy;
gad;gLj;jg;glhJ> Mdhy; NtW epWtd myFfs; cw;gj;jpf;F toq;fg;gLk;.
7.)
- gbj;jy; kw;Wk; Xa;T
- ,aw;iftsq;fs;•r;rpatpiyapy;fpilf;fg;ngw;wpUj;jy;(epyk;>epu;>fhw;W)
- nfhLg;gdT nra;ag;glhj cs;ehl;L Nritfs;
- kdpj jiyaPL ,d;wp tsu;e;J fpilf;fg;ngw;w ,aw;if tsq;fs;
- ,aw;if tsu;rpahy; kw;Wk; tpiy khw;wj;jhy; tsq;fspd; ngWkjp khw;wk;
8.)
Kjd;ik cs;sPLfs; vd;gd cw;gj;jp eilKiwapd; fhuzp cs;sPLfs; MFk;
c+k; :- epyk;> $yp> %yjdk; kw;Wk; Kaw;rp vd;gd kw;Wk; ,t; cs;sPLfs; ngWjkjp
$l;liy cUthf;Fk;.
cw;gj;jp eilKiwapy; ngHUl;fs; NritfSf;fhd cs;sPLfs; ntspapUe;J nfhs;tdT
nra;ag;gLkhapd; mit ,ilepiy cs;sPLfs; MFk;.
c+k; :- cw;gj;jp eilKiwapy; gad;gLj;jg;gLk; kpd;rhuk;> ePu;> %yg;nghUs;> fhfpjhfp>
MNyhrid Nritfs; vd;gd ,ilepiy cs;sPLfs; vd miof;fg;gLk;.
9.)
- Kiwrhuh nghUshjhu eltbf;iffs; cs;slf;fg;gLtjpy;iy
- re;ijg;gLj;jg;glhj gaDila nghUshjhu eltbf;iffspd; cz;ikahd kjpg;G
cs;slf;fg;gLtjpy;iy.
- Rl;ltpNuhj nghUahjhu eltbf;iffs; cs;slf;fg;gLtjpy;iy
- gy;fzpg;g;Pl;L gpur;rid Vw;glf;$ba tha;g;Gf;fs; fhzg;gly;
44 Ngupd nghUshjuk; kw;Wk; tzpfr;#oYk;
mj;jpahak; 07AA13 tzpfk; kw;Wk; fzf;fPl;Lf;fhd nghUspay; (EBA)
- ,y;yj;jurpfs; toq;Fk; Nritfs; Njrpa cw;gj;jpapy; cs;slf;fg;gLtjpy;iy.
- murhq;fj;jplkpUe;J ngwg;gLk; tl;b tUkhdq;fs; mjhtJ muRf;F fld;
toq;Ftjd; %yk; kf;fs; ngWk; tl;b tUkhdq;fs; Njrpa tUkhdf;fzpg;gPl;by;
cs;slf;fg;gLtjpy;iy.
- Xa;Tfhyk; Njrpa fzf;fPl;by; cs;slf;fg;glhik
- ghJfhg;G kw;Wk; Nghu; nryTfs; Njrpa cw;gj;jpy; cs;slf;fg;gLfpd;wik.
- tWik> Ntiyapd;ik Nghd;w Kf;fpakhd r%f nghUshjhu khwpfspd;
elj;ijfisg; gpujpgypg;gjpy;iy.
- rpy ePz;l Mal;fhyk; nfhz;l Efu;T nghUl;fis Njrpa cw;gj;jpapy; KjyPlhf
milahsg;gLj;j Kbahik.
10.)
- eilKiw nrytPdk;
- %yjd nrytPdk;
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