Академический Документы
Профессиональный Документы
Культура Документы
List of Question Papers with Codes and Groups of each branches for SAS
Examination
PC- 14 Financial Accounting with Elementary Costing (Civil Audit, Local Audit,
Defence Audit, Railway Audit & P&T Audit)
PC- 15 Advanced Accounting (Commercial Audit)
PC- 16 Public Works Accounts (Civil Accounts, Civil Audit & Local Audit)
PC- 17 Budgetary Process and Financial Audit (DAD I) (Defence Audit)
1
ANNEXURE-I
Audit)
PC- 21 Government Accounts (Civil Accounts)
PC- 22 Government Audit (Civil Audit & Local Audit)
PC- 23 Contract Management and Laws (DAD II) (Defence Audit)
PC- 24 Telecom Audit (Local Paper- Post & Telecom Audit)
PC- 25 Government Audit including Workshop and Stores Audit (Railway Audit)
PC- 26 Commercial Auditing (Commercial Audit)
PC- 27 Acts of Legislature and Statutory Rules, Audit and Inspection of Accounts of
Local Funds (Local Audit -West Bengal)
PC- 28 Audit and Inspection of Accounts of PRIs and ULBs, Universities and
Miscellaneous Funds (Local Audit-Bihar)
PC- 29 Audit and Inspection of Accounts of PRIs and ULBs, Universities and
Miscellaneous Funds (Local Audit -Jharkhand)
2
ANNEXURE-II
Paper wise Exemption Matrix for SAS Examination
Candidate need not appear in following If he has secured exemption in these papers in
papers of SAS Examination: the earlier SOGE:
Group – I
PC-1 – Language Skill SOE-2-Precis and Draft
OR
Passed SOGE Part II (In any Branch)
PC-2 – Logical and Analytical Ability No exemption
PC-3* - Information Technology (Theory) and SOE-28-Computer Systems Theory and
PC-4* - Information Technology (Practical) SOE 30- Computer Systems practical
PC-5 – Constitution of India, Statutes and SOE -1-Constitution of India
Service Regulations SOE- 4 Service Regulations (Theory)
SOE- 5 Service Regulations (Practical)
OR
SOE 1 and SOE-12- Service Regulations,
Financial Rules and Principles of Government
Accounts and CPWA
OR
Passed SOGE Part I (In any Branch)
PC-6 - Constitution of India, Statutes and SOE -1 and Local paper on Government
Defence Service Regulations Accounts and Regulation-Defence Audit
OR
Passed SOGE Part I (In any Branch)
PC-7 - Constitution of India, Statutes, Service SOE -1,
Regulations including related Account/Audit SOE-20-Service Regulations Including Related
procedures Accounts/Audit Procedures Railways (Theory)
And SOE- 21- Service Regulations Including
Related Accounts/Audit Procedures Railways
(Practical)
OR
Passed SOGE Part I (in any Branch)
Group – II
PC-8 – Financial Rules and Principles of Govt SOE-6-Financial Rules and Principles of
Accounts Government Accounts
OR
Passed SOGE Part I -Accounts, Civil Audit or
Local Audit branch.
PC-9 – Financial Rules and Principles of Local Paper on “Government Accounts and
Defence Accounts regulations” of SOGE Part I -Defence Audit
branch.
OR
Passed SOGE Part I -Defence branch
PC-10 - Financial Rules and Principles of Postal Local papers on “Postal Accounts and Audit and
Accounts Government Book Keeping” of SOGE Part I of
P&T Audit branch (both Theory and Practical)
OR
Passed SOGE Part I -P&T branch.
1
ANNEXURE-II
PC-11 - Financial Rules, Principles of SOE 22 and 23--Financial Rules, Principles of
Government Accounts/Audit and Works Government Accounts/Audit and Works
Expenditure Expenditure (both Theory and Practical)
Or
Passed SOGE Part I -Railway Audit branch
PC-12 - Financial Rules, Principles of SOE -12 –Service Regulations, Financial Rules,
Government Accounts and CPWA Principles of Government Accounts and CPWA
OR
Passed SOGE Part I --Commercial Audit branch
PC-13 - Accountancy SOE 9-Accountancy
OR
Passed SOGE Part II –Civil Accounts branch.
PC-14 - Financial Accounting with Elementary SOE 3-Financial Accounting with Elementary
Costing Costing.
OR
Passed SOGE Part I -- Defence Audit Branch
OR
Passed SOGE Part II—Civil Audit OR Local
Audit, OR Railway Audit OR P&T Audit branch
PC-15 - Advanced Accounting SOE 16-Advanced Accounting
OR
Passed SOGE Part II—Commercial Audit
branch
PC-16 - Public Works Accounts SOE 7 and 8--Public Works Accounts (Theory
and practical) of Civil Audit branch
OR
SOE 8- Public Works Accounts (Practical) of
Local Audit branch
OR
SOE 7- Public Works Accounts (Theory) of
Civil Accounts branch
OR
Passed SOGE part II-- Civil Audit OR Local
Audit OR Civil Accounts branch
PC-17 - Budgetary Process and Financial Audit No Exemption
(DAD-I)
PC-18 - Local Paper - Postal Audit Local paper on “Postal Cash Certificates, Money
Orders and Savings Bank Accounts and Audit
Procedure (Practical)”
OR
Passed SOGE part II—P&T Audit branch.
PC-19 – Railway Traffic Revenue SOE 24 and 25-- Open Line Revenue (Theory
and practical)
OR
Passed SOGE part II--Railway Audit branch.
PC-20 - Cost Accountancy ,Commercial law and SOE 15-Commercial Law and Corporate Tax
Corporate Tax AND
SOE 18-Cost and Management Accountancy
PC-21 - Government Accounts SOE 10-Government Accounts
OR
Passed SOGE part II—Civil Accounts branch.
2
ANNEXURE-II
PC-22 - Government Audit SOE 11-Government Audit
OR
Passed SOGE part II—Civil/Local Audit branch.
PC-23 - Contract Management and Laws -No Exemption
(DAD-II)
PC-24 - Local Paper - Telecom Audit Local paper on “Engineering and
Telecommunication Accounts and Audit
Procedure (Practical)”
OR
Passed SOGE part II--P&T Audit branch.
PC-25 - Govt Audit including Workshop and SOE 26 and 27--Government Auditing including
Stores Audit Workshop and Stores Audit (Theory and
Practical))
OR
Passed SOGE part II—Railway Audit branch.
PC-26 - Commercial Auditing SOE 17-Commercial Auditing
AND
SOE.13- Government Auditing
PC-27 - Local Paper—Acts of Legislature, Local papers:
Statutory Rules, Audit and Inspection of Acts of Legislature and Statutory Rules (Theory
Accounts of Local Funds—West Bengal.. and Practical)
AND
Local Rules, Rules and Regulations for Audit and
Inspection of Accounts--Examiner, Local Fund
Accounts (Practical)
PC-28-- Local Paper—Audit and Inspection of Local Paper—i)-Acts of Legislatures on PRIs and
Accounts of Panchayati Raj Institutions (PRIs) ULBs ii)- Acts of Legislatures on Universities
and Urban Local Bodies (ULBs), Universities and Miscellaneous Funds and iii)- Local Rules,
and Miscellaneous Funds--Bihar Rules and Regulations for Audit and Inspection
of Accounts--Examiner, Local Fund Accounts
(Practical)
PC-29—Local Paper-- Audit and Inspection of Local Paper—i)-Acts of Legislatures on PRIs and
Accounts of PRIs and ULBs, Universities and ULBs ii)- Acts of Legislatures on Universities
Miscellaneous Funds -- Jharkhands) and Miscellaneous Funds and iii)- Local Rules,
Rules and Regulations for Audit and Inspection
of Accounts--Examiner, Local Fund Accounts
(Practical)
* Unlike in earlier SOG examination, PC-3 and PC-4 papers are integral part of the SAS
examination. Therefore, candidates need to secure 50 % marks in each paper to pass the
examination or secure exemption.
3
ANNEXURE-III
OFFICE OF THE
COMPTROLLER AND AUDITOR GENERAL OF INDIA
2010
1
ANNEXURE-III
Table of Contents
3
ANNEXURE-III
Detailed Syllabus
Group-I
4
ANNEXURE-III
a) Verbal Reasoning
b) Sentence Correction
c) Idioms and phrases
d) Grammar Applications
e) Antonyms
f) Synonyms
g) Vocabulary Skills
h) Writing Styles
a) Comprehension of passages
Science passage, socio-economic passage, Business passage, Entertainment passage etc
b) Arranging sentences in order
5
ANNEXURE-III
1 LOGICAL ABILITY
a) DATA INTERPRETATION
Data Tables
Pie Charts
2 Dimensional Graphs
Bar Charts
3 Dimensional Graphs
Venn Diagram
Geometrical Diagram
Pert Charts
b) DATA SUFFICIENCY
c) REASIONING
Deduction
Logical connectives
Linear sequencing
Selections
Distribution
Circular arrangement
Networks/routes
Binary Logic
Cubes
d) QUANTITATIVE ABILITY
6
ANNEXURE-III
1. IT Audit
2. IT Controls
3. General Controls
4. Application Controls
5. Risk Areas
6. IT Security
7. Virus – Antivirus
8. Firewall
9. Backup Policies
11. Networking
7
ANNEXURE-III
8
ANNEXURE-III
PC-5 Constitution of India, Statutes and Service Regulations (Civil
Accounts, Civil Audit, Local Audit, P&T Audit and Commercial
Audit)
A. Service Regulations
1. Fundamental Rules,
1. Parts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of the
Constitution of India together with relevant Schedules appended to it.
2. Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act
1971 and regulations on Audit and Accounts -2007
9
ANNEXURE-III
PC-6 Constitution of India, Statutes and Defence Service Regulation
(Defence Audit)
A. Service Regulations
2. Pay and Allowances Regulations for the JCOs, ORs, and Non-Combatant (Enrolled)
of the Army.
10
ANNEXURE-III
16. Defence Service Regulation
1. Parts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of the
Constitution of India together with relevant Schedules appended to it.
11
ANNEXURE-III
PC-7 Constitution of India Statutes, Service Regulations, including
related accounts /audit procedures (Railway Audit)
A. Service Regulations
8. Factories Act
1. Parts I, V, VI, VIII, IX, IX A, X, XI, XII, XIV, XVIII, XIX and XX of the
Constitution of India together with relevant Schedules appended to it.
12
ANNEXURE-III
2. Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act
1971 and Regulation on Audit and Accounts- 2007
13
ANNEXURE-III
Detailed Syllabus
Group-II
14
ANNEXURE-III
PC-8 Financial Rules and Principles of Government Accounts (Civil
Accounts, Civil Audit and Local Audit)
15
ANNEXURE-III
PC-9 Financial Rules and Principles of Defence Accounts
(DefenceAudit)
2. Manual of Audit Department, Defence Services (Chapter -18 of volume 1 part B 9th
Edition 2005)
16
ANNEXURE-III
PC-10 Financial Rules and Principles of Postal Accounts (P&T Audit)
7 Remittance (Chapter-V)
11 Pension (Chapter-IX)
20 Introductory giving details of general rules issued by Central government and which
are applicable to the P&T department (Chapter-I) P&T FHB Volume-I (Chapter I –
XVIII and appendices 1-4,9,11,13-17,21,24 with such portions of civil Accounts
Manual and Central Government Accounts (Receipt & Payments) Rules, 1983 as
related to and affect P&T Account
17
ANNEXURE-III
23 Relation with Audit (Chapter-IV)
24 Cash (Chapter-V)
29 Establishment (Chapter-X)
33 Sanctions (Chapter-XIV)
34 Deposits (Chapter-XV)
18
ANNEXURE-III
Books Suggested
19
ANNEXURE-III
20
ANNEXURE-III
CPWA
1. Chapter-2: Definitions
3. Chapter- 5: Appropriations
4. Chapter-6: Cash
5. Chapter- 7: Stores
6. Chapter-8:Transfer Entries
7. Chapter-9:Revenue Receipts
21
ANNEXURE-III
PC-13 Accountancy (Civil Accounts)
Books Suggested::
22
ANNEXURE-III
Books Suggested:
23
ANNEXURE-III
4. Company Accounts
8. Accounting Standards prescribed under section 211 (3) (C) of the Companies Act
1956
24
ANNEXURE-III
PC-16 Public Works Accounts (Civil Accounts, Civil Audit & Local
Audit)
1. Central Public Works Accounts Code with Appendices First Edition 1993 (Revised)
25
ANNEXURE-III
PC-17 Budgetary process and Financial Audit (DAD-I) (Defence
Audit)
1. Defence Organization in India and Roles of Branches of Services and Inter Service
Organizations (10%)
6. Regulations and Procedures for Army, Navy and Air Force and their Audit (35%)
26
ANNEXURE-III
PC-18 Postal Audit (Local Paper-- Post & Telecom Audit)
1. Organization and Functions of P&T Audit wing under the C&AG of India (Chapter –
1)
7. Finance Accounts and Combined Finance and Revenue Accounts ( Chapter – XII)
25. Chapter I to X dealing with procedure for pairing and control in various SB/RD/TD
schemes Section-I General detailing organization, business hours, delivery,
redirection and undelivered articles etc.
27
ANNEXURE-III
26. Section-II Letter and Parcel post detailing letters, post cards, book packets, registered
newspapers, parcels, Airmail, Insurance, Value payable articles etc.
33. Section-I to VI dealing with rules for various postal SB/RD/TD/NSS/MIS Schemes
Value Added Service: Speed Post, Media Post, Data, Speed Post Passport Service,
Express Parcel, Speed Net, Dedicated Freight Aircraft, Logistic Post, Retail Services
for Business product like Railway Tickets, Gold Coin, Foreign Exchange, Bill
Collection, Insurance Premium Collection, sale of application forms, Pre-Mailing
Services etc.
Books Suggested:
2. P&T Audit Manual (Concurrent Audit) Chapters XVII, XVIII and XIX and Appendix I
4. Schedule of Financial powers of Postal Services Board, Deptt of Posts Rules, 1978 as
updated from time to time. (The update version is available on the website www.
Indiapost. gov.in)
28
ANNEXURE-III
7. Manual of S.B. Control pairing and Internal Check Organization
9. Post Office Guide (Part-IV), Postal Manual Volume-VI part-II, Post Office Savings Bank
Manual (Volume-I) post Office Savings Bank Manual (Volume-II) Post Office Small
Savings Schemes-Part-ONE, ONE-A, TWO, THREE and FOUR by Shri A.N. Dureja,
ADG (Retd), P&T Accounts and Finance Service (Latest Edition)
10. Instructions/orders issued by DOP from time to time for operation and accounting of
VAS, Financial Services and Technological Changes.
29
ANNEXURE-III
PC-19 Railway Traffic Revenue (Railway Audit)
7. IRCA Tariffs – Coaching, Goods, Military, Red Tariff all Parts and Volumes
11. Summary of the end results of Coaching and Goods Services – Profitability/Unit Cost
(Railway Board’s Publication)
13. Instructions issued by Railway Board in 1994 for standard method to calculate
profitability of a Passenger Train.
30
ANNEXURE-III
PC-20 Cost Accountancy & Commercial laws and Corporate Tax
Commercial Audit)
A. Cost Accountancy 50%
8. Product Pricing.
Books Suggested::
31
ANNEXURE-III
PC-21 Government Accounts (Civil Accounts)
3. List of Major and Minor Heads of Accounts of Receipts and Disbursements of the
Central and State Governments
6. Central Public Works Accounts Code with Appendices First Edition 1993
8. Civil Accounts Manual (CAM) Second Edition 2007 issued by Ministry of Finance,
Department of Expenditure, Controller General of Accounts, New Delhi.
• Chapter 8,
• Paragraphs 16.1
32
ANNEXURE-III
PC-22 Government Audit (Civil Audit & Local Audit)
b. Statistical Sampling
10. Administration and Establishment matters such as Cash Book with respect to Cheque
Book, Receipt Books, Vouchers, and Remittance Challans and other Allied Records.
33
ANNEXURE-III
PC-23 Contract Management and Laws (DAD II) (Defence Audit)
34
ANNEXURE-III
PC-24 Telecom Audit (Local Paper --Post & Telecom Audit)
2 Commercial Law
a. Companies Act 1956 Part- I to V & Part VI Chapter –I Section 252 to 293,
299-311 of Chapter-II and Part- XIII- Sections 615 to 620
a. Planning and Execution of Projects through estimates and related detailed estimates,
specification and justification, and provisions therein.
35
ANNEXURE-III
4 Commercial Operations & Telephone Revenue Accounts
b. Provisions of Leased Circuits (speech, data etc.) and Wide area network etc. along
with their billing & realization.
i. Sub-Ledger review
k. Agreement with Private Operators for USAL, CMTS, Basic, ILD, NLD etc.
m. AGR based License Fee and spectrum charges form Telecom Operators
b. Auditing Standards
36
ANNEXURE-III
Books Suggested
8. Material Management and Inventory Control (Book At Sl Nos 1,2,3 and 4 by Shri
CVR Reddy, (S.S. Studium)-(Latest Edition)
10. BSNL Account Code by Shri S. Venkataraman, CAO (Retd) Chennai Telephones
13. New Telecom Policy, 1999 as amended from time to time along with subsequent Five
Year Plan Document
15. Telecom Tariff at Glance by Shri S Venkatraman, CAO, (retd.). Chennai Telephones
16. BSNL Account Code by Shri S Venkatraman, CAO, (retd.). Chennai Telephones
NB: (Above mentioned reference books duly updated by circulars, orders issued by the
BSNL Corporate Office from time to time.)
37
ANNEXURE-III
PC-25 Government Audit including Workshop and Stores Audit
(Railway Audit)
1. C&AG’s MSO Audit – Chapter 1,2,4 of Section II & Chapter 20,21,22 of Section III
38
ANNEXURE-III
PC-26 Commercial Auditing (Commercial Audit)
1. Nature and Principles of Auditing
3. Verification of Assets
9. Cost Audit
a. Hotels
b. Shipping Companies
c. Finance Companies
d. Electricity Companies
e. Transport Companies
13. Companies Auditors’ Report Order issued under section 227 (4A) of the Companies
Act, 1956
14. Directions issued under Section 619 (3)(a) of the Companies Act 1956 by CAG
15. Appointment of Statutory and Internal Auditors, their Rights, Duties, Powers
Remuneration, Joint Auditors, Branch Auditors.
18. Corporate Governance: ICAI Guidance Note, Clause 49 of SEBI and Section 217
(2AA), 292A, 274(1) (g) of the Companies Act, 1956.
39
ANNEXURE-III
19. Role of Committee on Public Undertaking
40
ANNEXURE-III
PC-27 Local Paper - Acts of Legislature and Statutory Rules, Audit
and Inspection of Accounts of Local Funds (West Bengal)
7. The Bidhan Chandra Krishi Viswa Vidyalaya University Act 1974 with amendments
10. West Bengal Service Rules, Part-I- Rules 5 (10), 5 (17), 5 (40), 29 to 65
11. West Bengal Service Rules Part-II-Rules 4,11, 22, to 86, 88, 89, 93, 94, 99 to 107,
109-114, 116, 154 to 161, 165 to 167 Appendix 1 (paragraph 4, 6, and 7), Appendix 8
12. West Bengal Financial Rules, Vol.I-Rules22, 47, 164 to 196, 425 to 428
• The West Bengal Municipal (Finance & Accounts ) Rules, 1999 under the west
Bengal Municipal Act 1993
• The West Bengal Panchayat (Budget and Appropriation of Fund ), Rules 1996
• Auditing Standards for Panchayati Raj Institutions and Urban Local Bodies-
issued by CAG
41
ANNEXURE-III
• Manual of Instruction for Audit of PRIs issued by CAG in December 2002.
Part I- General
• Introduction
42
ANNEXURE-III
PC-28 Local Paper - Audit and Inspection of Accounts of PRIs and
ULBs, Universities and Miscellaneous Funds (Bihar)
12. Bihar Development of Ayurvedic and Unani System of Medical Act 1951
23. Auditing Standards for Panchayati Raj Institutions (PRIs) and Urban Local bodies
(ULBs)-issued by CAG.
Part I General
• Introduction
44
ANNEXURE-III
PC-29 Local Paper - Audit and Inspection of Accounts of PRIs and
ULBs, Universities and Miscellaneous Funds (Jharkhand)
1. Jharkhand Panchayat Raj, 2001
24. Guidelines for Certifications Audit of Accounts of PRI, issued by CAG in July 2002
25. Auditing Standards for Panchayati Raj Institutions (PRIs) and Urban Local Bodies
(ULBs) issued by CAG.
45
ANNEXURE-III
27. National Municipal Accounts Manual
Part I- General
• Introduction
-----------------XXX-----------------
46
Annexure-IV
Syllabus
1. Revenue Audit Examination for Assistant Audit Officers
RAE-1- Income Tax (common to all Branches)).
-1-
Annexure-IV
2. Revenue Audit Examination for Assistant Audit Officers
(RAE 2) Central Excise,Customs and Service Tax (Civil/Commercial
Audit)
-3-
Annexure-IV
3. Revenue Audit Examination for Assistant Audit Officers
(RAE 3) Railway Audit
-4-
Annexure-IV
4. Revenue Audit Examination for Assistant Audit officers
(RAE-4)-Local Audit--West Bengal.
-5-
Annexure-IV
-6-
Annexure-IV
5. Revenue Audit Examination for AAOs (RAE-5) – Local Audit- -
Bihar.
-7-
Annexure-IV
6. Revenue Audit Examination for Assistant Audit Officers
(RAE-6) –Local Audit –Jharkhand
-8-
Annexure-IV
7. Revenue Audit Examination for AAOs (RAE-7) –Office of the
Principal Director of Audit, Economic and Service Ministries.
-9-
Annexure-IV
8. Revenue Audit Examination for AAOs (RAE-8)--Defence Audit.
- 10 -
Annexure-IV
Chapter 29 Section B para 619 to 637 dealing with Audit of revenue accounts.
9. Military Lands Manual
Chapter II - Classification and transfer of land.
Chapter III – Land management by Military Estate Officers
Chapter V - Disposal of Land by Military Estate Officers.
Chapter VI – Management by Cantonment Board.
10. Store Accounting Instructions for the Army (1965 Edition)
Chapter II- Paras 27 to 30 regarding issue of stores on hire, loan etc.,Para 50 Disposal of
Surplus timber etc, Para 84 to 93 C.P. Issue Sections.
Chapter IV- Section dealing with Military Farms
Chapter V- Valuation of Stores and Rates.
Chapter VII- Disposal of surplus and obsolete stores.
11. Army Local Audit Manual
Part I. Volume -.I-Chapter –III- Para 123
Part I. Volume- II
Chapter –IV- Paras 157, 186, 260, 261, 262 and 263 regarding disposal of surplus stores.
Part I. Volume- II
Chapter VII dealing with Audit of Military Farms, Armed Forces Medical Colleges
12. Quarters and Rents and related orders issued from time to time
Whole Book including I.A.O 5/S/48.
13. Regulations for Medical Services (1962)
Appendix 5 relating to Hospital stoppages and allied recoveries and Rules relating thereto.
14. Factory Accounting Rules
Chapter II – Accounting of Stores –para 13 (b) and (c).
Chapter III- Accounting of Labour paras 38 and Appendix ‘G’.
Chapter IV – Cost Accounting paras 52 and 53 .
Chapter V – Miscellaneous paras 59 to 61 and 63.
15. Manual of the Audit Department, Defence Services -Vol. III (Ordnance & Ordnance
Equipment Factories) 2001 Edition
Paras regarding Payment issue, Test Audit Processes, Costing
16. Defence Accounts Department Office Manual Part VI (Factories)
Volume. I - Section I-- Chapter IV - Paras 99 to 108, Chapter V - Para 250 to 255
- Chapter VI paras 422,456 to 461 and 481
Volume. II- Chapter VIII- para 670, Chapter XII- paras 907 to 909 (A)
- 11 -
Annexure-IV
9. Revenue Audit Examination for AAOs (RAE-9)-- P & T Audit.
- 12 -
Annexure-IV
14. Compendium of Telecom Revenue & Commercial Orders by Shri S. Venkataraman,
Chief Account Officer (Retd.), Chennai Telephones.
15. The books on Customs Tariff of India and Central Excise Tariff of India (latest two
issues available in the market) both written by Shri R. K. Jain, published by Centax
Publications Pvt. Limited, 1512-B, Bhishm Pitamah Marg, Defence Colony, (Opp. ICICI
Bank), New Delhi-110 003.
--------- ****----------
- 13 -
Annexure-V
-1-
Annexure-V
-2-