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yksd foÙk
uksV (7) Ø; ;ksX; o vØ; ;ksX; Í.k (Purchasable and Non-purchasable Debt)
Ø; ;ksX; Í.kksa esa ljdkjh izfrHkwfr;ksa dks lfEefyr fd;k tkrk gS] ftudks LorU=krkiwoZd [kjhnk o cspk ugha
tk ldrkA blosQ foijhr vØ; ;ksX; Í.kksa esa os izfrHkwfr;k¡ lfEefyfr dh tkrh gSa] ftudks cktkj esa
LorU=krkiwoZd [kjhnk o cspk ugha tk ldrk vkSj osQoy iwoZ fuf'pr njksa ij ljdkj dks gh ykSVk;k tk ldrk
gSA
(8) oqQy Í.k ,oa 'kq¼ Í.k (Total debt and Net debt)
fdlh Hkh le; fo'ks"k ij ljdkj osQ ftrus Í.k gksrs gSa] mu lcosQ ;ksx dks oqQy Í.k dgk tkrk gSA ;fn ljdkj
Í.k dk Hkqxrku djus osQ fy, dksbZ dks"k ,df=kr djrh gS rks ml dks'k dh jkf'k dks oqQy Í.k dh jkf'k esa
ls fudkydj tks oqQN 'ks"k cprk gS] og 'kq¼ Í.k dgykrk gSA
(9) vYidkyhu o nh?kZdkyhu Í.k (Short term and long term debt)
tc ljdkj FkksM+s le; osQ fy, Í.k ysrh gS] rks mls vYidkyhu Í.k dgrs gSaA bu Í.kksa dks ,d o"kZ dh vofèk
esa okil dj fn;k tkrk gS] tks fd ctV dh vLFkk;h deh dks iw.kZ djus gsrq izkIr fd;s tkrs gSaA
tc ljdkj cgqr yEcs le; osQ fy, Í.k ysrh gS rks mls nh?kZdkyhu Í.k dgrs gSaA buosQ ykSVkus dk le;
fuf'pr ugha gksrk gSA tc rd Í.k dk Hkqxrku ugha fd;k tkrk] rc rd Í.knkrk dks C;kt feyrk jgrk gSA
Lo&ewY;kadu (Self Assessment)
fuEufyf[kr dFkuksa esa lR; vFkok vlR; dFku dh igpku djsa
(State whether the following statements are True or False) :
9. vkarfjd Í.k mu yksd Í.kksa dks dgrs gSa tks ns'k osQ vanj ls fy, tkrs gSaA
10. fons'kh Í.k ij C;kt dh vnk;xh ls Í.kh ns'k dh fucy vk; c<+ tkrh gSA
11. tc Í.k izfrns; gksrk gS rks ljdkj dks mldh vnk;xh dh oqQN&u&oqQN O;oLFkk djuh gksrh gSA
12. vfuf/tU; Í.k os gksrs gSa ftudk Hkqxrku ,d o"kZ osQ vanj&vanj dj fn;k tkrk gSA
13. fdlh Hkh le; fo'ks"k ij ljdkj osQ ftrus Í.k gksrs gSa] mu lcosQ ;ksx dks oqQy Í.k dgk tkrk gSA
15-4 lkjka'k (Summary)
• LorU=krk&izkfIr osQ i'pkr~ Hkkjr dh jk"Vªh; vk; esa pkj xquh ls T;knk o`f¼ gqbZ gS tcfd jk"Vªh; vk;
esa dj ls gksus okyh vk; osQ izfr'kr esa ml vuqikr ls de o`f¼ gqbZ gSA orZeku esa jk"Vªh; vk; esa dj
dk 20 izfr'kr ls Hkh de fgLlk gS tcfd ;g izfr'kr vesfjdk esa 22-42 izfr'kr] LohMu esa
26-3 izfr'kr] vkLVªsfy;k esa 27-9 izfr'kr] uhnjySaM esa 29-2 izfr'kr rFkk baXySaM esa 30-4 izfr'kr jgk gSA
• vk£Fkd fodkl osQ fy, c<+rs gq, lkoZtfud O;; dh iw£r osQ fy, ;g vko';d gS fd jkT; ljdkj
djkjksi.k ls vfèkd vk; izkIr djus dh dksf'k'k djsA blosQ fy, djkjksi.k osQ u;s {ks=k <w¡<us vko';d
gSaA
• foxr oqQN o"kk± esa] ljdkj osQ dk;ks± dk vlkèkkj.k :i ls foLrkj gqvk gS vkSj blls mldh vk; rFkk
iw¡thxr [kpks± esa Hkh o`f¼ gqbZ gSA vkèkqfud ;q¼ ,oa muosQ dkj.k izfrj{kk&O;; esa gksus okyh o`f¼ ls Hkh
ljdkjh [kpZ dk foLrkj gqvk gS vkSj ;g c<+k gqvk [kpZ Hkh ljdkjh Í.k esa gksus okyh O;kid o`f¼
osQ fy, mÙkjnk;h jgk gSA
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
170 LOVELY PROFESSIONAL UNIVERSITY