Annual Report 66-67

ljifo;"rL
;+rfns;ldlt M @
;fwf/0f;ef;DaGwL ;"rgf M #
;ef;DaGwL ;fdfGo hfgsf/L M $
;+rfns;ldltsf] k|ltj]bg M &
n]vfk/LIfssf] k|ltj]bg M !%
jf;nft M !&
gfkmfgf]S;fg lx;fa M !*
gfkmfgf]S;fg af8kmf8 lx;fa M !(
OlSj6Ldf ePsf] kl/jt{g;DaGwL ljj/0f M @)
gub k|jfx ljj/0f M @!
jf;nft;u ;DalGwt cg';"rLx¿ !!^ -s_ M @@#%
;Defljt bfloTjx¿ -cg';"rL !&_ M #%
gfkmfgf]S;fg;u ;DalGwt cg';"rLx¿ !*@*-s_ M #^$@
;+rfns, sfo{sf/L k|d'v=== -cg';"rL @(_ M $#
k"hLsf]if tflnsf -cg';"rL #) -s_ !_ M $$
hf]lvd efl/t ;DklQ ljj/0f tflnsf -cg';"rL #) -v_ b]lv -ª__ M $%%#
k|d'v ;"rsfÍ-cg;"rL #!_ M %$
k|d'v n]vf gLltx¿ -cg';"rL #@_ M %%%^
n]vf;DaGwL l6Kk0fLx¿ -cg';"rL ##_ M %&%(
;+:yfks z]o/ lwtf];DaGwL ljj/0f -cg¬;"rL #$_ M ^)
t'ngfTds q}dfl;s kl/0ffd -cg¬;"rL #%_ M ^!
n]vfk/LIf0fk"j{ rf}yf] q}dfl;s kl/0ffd -cg¬;"rL #^_ M ^@
Disclosure under BASEL II : ^#^&
shf{ tyf ;fk6sf] If]qut ljj/0f M ^*
d"No clej[l4 tflnsf M ^*
% jif{sf] ljQLo ;f/f+z M ^(
/]vflrq (Graph) M &)&!
ljz]if k|:tfj;u ;DalGwt k|aGwkq / lgodfjnLdf ;+zf]wgsf] ljj/0f M &@
g]kfn /fi6« a}+saf6 lbOPsf] lgb]{zg M &#
gf]6 M &$&%
Joj:yfkg ;d"x M &^
@$ cf}F jflif{s k|ltj]bg 01

;+rfns;ldlt
cWoIf÷k|d'v sfo{sf/L ;+rfns

>Lk[YjLaxfb'/ kfF8]
;d"x æsÆ
;+rfns ;+rfns ;+rfns Jofj;flos ;+rfns

>LbLksdfg z]/rg >Lk|hGo /fhe08f/L >Lh]=l8=kGt >Lbfdf]b/k|;fb zdf{ kf08]
;d"x æsÆ ;d"x æsÆ ;d"x æsÆ
;+rfns ;+rfns ;+rfns

>Ls[i0fk|;fb zdf{ >Lljgf]b cof{n >L;'/]Gb|axfb'/ l;+x
gfoa dxfk|aGws k|zf;s ;j{;fwf/0fx¿sf] tkm{af6
/fli6«o afl0fHo a}+s /fli6«o aLdf ;+:yfg ;d"x æ3Æ
;d"x ævÆ ;d"x æuÆ

>Lz]o/wgL dxfg'efjx¿,
ljifoM a}+ssf] @$ cf}F jflif{s ;fwf/0f;efsf] ;"rgf
o; a}+ssf] ldlt @)^&÷)^÷)% df a;]sf] ##( cf}F ;+rfns;ldltsf] a}7ssf] lg0f{ocg';f/ o; a}+ssf] @$ cf}F
jflif{s ;fwf/0f;ef lgDglnlvt ldlt, ;do / :yfgdf lgDg ljifox¿pk/ 5nkmn tyf lg0f{o ug{ a:g] ePsf]n]
;Dk"0f{ z]o/wgL dxfg'efjx¿sf] pkl:yltsf nflu cg'/f]w ub{5' .
;ef x'g] ldlt, ;do / :yfgM

ldltM a'wjf/, c;f]h @&, @)^& -cS6f]a/ !#, @)!)_
;doM laxfg !)M)) ah]
:yfgM /fli6«o ;efu[x, k|bz{gLdfu{, sf7df8f}F .
5nkmnsf] ljifoM
s= ;fdfGo k|:tfj
!= cfly{s jif{ @)^^÷)^& sf] ;+rfns;ldltsf] k|ltj]bg 5nkmn / kfl/t ug]{ .
@= n]vfk/LIfssf] k|ltj]bg;lxtsf] cfiff9 #@, @)^& df ;dfKt ePsf] jif{sf] jf;nft tyf ;f]xL ldltdf ;dfKt
cf=j= @)^^÷)^& sf] gfkmfgf] S ;fg lx;fa tyf gub k| j fx ljj/0f kfl/t ug] { .
#= ;+rfns;ldltaf6 k|:tfj u/]adf]lhd k|ltz]o/ @% k|ltzt gub nfef+z ljt/0f ug{ :jLs[t ug]{ .
$= sDkgL P]g, @)^# sf] bkmf !!! cg';f/ cfly{s jif{ @)^&÷)^* sf] n]vfk/LIf0f ug{ n]vfk/LIfssf] lgo'lQm
ug]{ / lghsf] kfl/>lds tf]Sg] . -jt{dfg n]vfk/LIfs >L ;'Gb/ P08 sDkgLsf >L;'Gb/dfg >]i7 k'gM lgo'Qm
x'g ;Sg'x'g]5 ._
v= ljz]if k|:tfj
!= a}+ssf] lgodfjnLdf k|d'v sfo{sf/L ;+rfnssf] kfl/>lds tyf cGo ;'ljwf ;DalGw pNn]v u/L lgod
#! -!_ -u_ -O{_ yk ug]{ .
u= ljljw
;+rfns;ldltsf] cf1fn]
sDkgL ;lrj

;ef;DaGwL ;fdfGo hfgsf/L
!= gfafns z]o/wgLx¿sf] tkm{af6 ;+/Ifsn] ;efdf efu lng, 5nkmn ug{, k|ltlglw lgo'Qm ug{ / dt lbg;d]t
;Sg]5g\ . z]o/wgLsf] btf{ lstfadf ;+/Ifssf] ¿kdf gfd n]lvPsf] JolQmnfO{ dfq ;+/Ifs dflgg]5 .
@= ;+o'Qm ¿kdf z]o/ u|x0f ug]{ z]o/wgLx¿sf] xsdf z]o/wgLx¿sf] lstfadf h;sf] gfd klxn] pNn]v
ePsf] 5, ;f] JolQm jf ;+o'Qm z]o/wgLx¿sf] ;j{;Ddltaf6 cfkm"x¿dWo]af6 lgo'Qm JolQmn] dfq ;efdf efu
lng, 5nkmn ug{, k|ltlglw lgo'Qm ug{ / dt lbg ;Sg]5 .
#= ;efdf efu lng k| l tlglw lgo' Q m ug{ rfxg] z] o /wgL dxfg' e fjn] a} + s sf] csf] { z] o /wgLnfO{
dfq k|ltlglw lgo'Qm ug{ ;Sg'xg' 5
] / ;f];DaGwL k|fS] ;L kmf/fd ;ef x'ge
' Gbf $* 306fcufj} a}s + sf] k|wfg sfof{nodf
a'emfO;Sg'kg]{5 .
$= ;efdf efu lng k|ltlglw lgo'Qm u/L ;f]sf] k|f]S;L kmf/fd a}+sdf a'emfO;s]kl5 k|f]S;L ab/ u/L csf]{
lbg rfx]df To;sf] ;"rgf ;ef z'¿ x'g'eGbf $* 306fcufj} a}+ssf] k|wfg sfof{nodf k'Ug'kg]{5 / gofF k|f]S;Lsf]
xsdf dfly # g+= df n]lvPadf]lhd x'g]5 .
%= Ps} z]o/wgLn] PseGbf a9L k|ltlglw lgo'Qm u/]sf] cj:yfdf h;sf] lgo'lQm ;a}eGbf klxn] k|fKt ePsf] xf], ;f]
dfly $ g+= df n]lvPadf]lhd ab/ ul/Pdf afx]s p;}nfO{ k|ltlglw dflgg]5 . t/ ;efdf ;DalGwt z]o/wgL
cfkmF} pkl:yt x'g cfPdf z]o/wgLn] ul/lbPsf] k|f]S;L :jtM ab/ x'g]5 .
^= ljljw zLif{scGtu{t k|Zg ug{ rfxg] z]o/wgLn] cfkm"n] k|Zg ug{ rfx]sf] ljifoaf/] ;ef x'g'eGbf & lbgcufj}
a} + s nfO{ hfgsf/L lbg' k g] { 5 . hfgsf/L glbPsf] ljifopk/ eg] 5nkmn ug{ ;lsg] 5 } g .
&= lj=;+= @)^& c;f]h !# ut] a'wjf/b]lv @$ cf}F jflif{s ;fwf/0f;ef geP;Dd z]o/ bflvn vf/]h btf{ aGb
ul/g]5 .
*= z] o /k| d f0fkq k| f Kt u/L g;Sg' e Psf z] o /wgLn] a} + s sf] k| w fg sfof{ n oaf6 k| f Kt ug{ ;Sg' x ' g ] 5 .
;efsf] lbg ;efsIfdf z]o/k|df0fkq ljt/0f ul/g]5}g .
(= a}+sn] hf/L u/]sf] k|j]zkq, kl/rokq jf z]o/k|df0fkq k|:t't u/]kl5 dfq ;efsIfleq k|j]z ug{ kfOg]5 .
!)=;efsf] lbg ;ef z'¿ x'g'eGbf klxn] g} pkl:yt eOlbg'x'g xflb{s cg'/f]w 5 . ;fy} z]o/wgL dxfg'efjx¿sf]
;'ljwfsf] nflu ;ef x'g] lbg laxfg (M)) ah]b]lv xflh/L k'l:tsf v'nf /xg]5 .

k|f]S;L kmf/fd
>L;+rfns;ldlt,
g]kfn OGe]i6d]06 a}+s ln=
b/af/dfu{, sf7df8f}F .
kf]=a=g+= #$!@
#
ljifoM k|ltlglw lgo'Qm u/]sf]af/] .

dxfzo,
=============================== lhNnf ==================================== g=kf=÷uf=lj=;= ========== j8f g+= ====================== a:g]
d÷xfdL ================================================================================================== n] To; sDkgLsf] z]o/wgLsf]
x}l;otn] ldlt @)^& c;f]h @& ut] a'wjf/sf lbg x'g] To; a}+ssf] @$ cf}F jflif{s ;fwf/0f;efdf :jo+ pkl:yt
eO{ 5nkmn tyf lg0f{odf ;xefuL x'g g;Sg] ePsf]n] pQm ;efdf efu lng tyf dtbfg ug{sf] nflu ============================
lhNnf ========================= g=kf=÷uf=lj=;= ========= j8f g+= ======================== a:g] To; sDkgLsf z]o/wgL >L
======================================================================z]o/ k|df0fkq g+= ===================== nfO{ d]/f]÷xfd|f] k|ltlglw
dgf]lgt u/L k7fPsf] 5'÷5f}F .
lgj]bs
b:tvtM=======================================================
gfdM =============================================================
7] u fgfM ========================================================
qmd ;+ V ofM====================================================
z] o /k| d f0fkq g+ = M=========================================
lsQf g+ = M==========================b] l v======================;Dd
ldltM=================================
b|i6JoM of] lgj]bg ;fwf/0f;ef x'g'eGbf sDtLdf $* 306fcufj} a}+ssf] d'Vo sfof{nodf k]z ul/;Sg'kg]{5 .
# #
k|j]zkq
z]o/wgLsf] gfdM====================================================================================================================
z]o/ qmd ;+Vof g+=M====================================================================================================================
z] o / ;+ V ofM====================================================================================================================
z]o/wgLsf] ;xLM====================================================================================================================
#
@$ cf}F jflif{s ;fwf/0f;efdf pkl:yt x'g hf/L ul/Psf] k|j]zkq .

b|:6JoM
!= z]o/wgL cfk}Fmn] vfnL sf]i7x¿ eg'{xf]nf .
@= ;efsIfdf k|j]z ug{ of] k|j]zkq k|:t't ug'{ clgjfo{ 5 .
rf}aL;f}+ jflif{s ;fwf/0f;efdf
cWoIfHo"åf/f k|:t't ;+rfns;ldltsf] k|ltj]bg
z]o/wgL dxfg'efjx¿,
g]kfn OGe]i6d]06 a}+s lnld6]8sf] rf}+aL;f}+ jflif{s ;fwf/0f;efdf oxfFx¿sf] xflb{s :jfut ub}{ cfly{s jif{
@)^^÷^& sf] a} + s sf] ls| o fsnfk, jf;nft tyf gfkmfgf] S ;fg lx;fa oxfF x ¿ ;dIf k| : tt ub{ 5 ' .
!= cfly{s jif{ @)^^÷^& df a}+ssf] sfo{;Dkfbg ;dLIffM

cfly{s jif{ @)^^÷^& a}+ssf nflu csf]{ yk ;kmntfsf] jif{ /Xof] . sl7g ahf/ cj:yf, nuftf/sf] /fhgLlts
ult/f]w, a9\bf] k|lt:kwf{, t/ntf ;d:of h:tf r'gf}tLx¿ x'Fbfx'b} klg a}+ssf] ;du| sfo{;Dkfbg k|ls|ofdf xfdL
;an / ;dYo{ /Xof}F . ;dLIff cjlwdf a}+ssf] ljQLo k|ultsf] emns tn k|:t't u/]sf] 5' .
-?= bz nfvdf_
cfly{s jif{ cfly{s jif{ j[l4 j[l4
qm=;+= ljj/0f
@)^%÷^^ @)^^÷^& /sd k|ltzt
! s'n ;DklQ %#,)!) %&,#)% $,@(% *=!
@ s'n lgIf]k $^,^(* %),)($ #,#(^ &=#
# s'n shf{;fk6 #^,*@& $),($* $,!@! !!=@
$ s'n nufgL &,#(( *,^#% !,@#^ !^=&
% s'n ;+rfng d'gfkmf -;Defljt gf]S;fgL Joj:yfcl3_ !,$&& @,)@! %$$ #^=*
^ s'n v'b d'gfkmf ()! !,@^% #^$ $)=$
& lgliqmo shf{ -NPA _ -k|ltztdf_ )=%* )=^@ )=)$
* r'Qmf k"FhLdf k|fKt k|ltkmn* -k|ltztdf_ $(=* %@=^ @=*
( z]o/wgL sf]ifdf k|fKt k|ltkmn* -k|ltztdf_ @&=# @&=* )=%
!) s'n u|fxs ;+Vof -c+sdf_ @,^*,#$% #%%,%!! *&,!^^ #@=%
!! lgIf]kdf ahf/ c+z -k|ltztdf_ *=# &=( -)=$_
!@ shf{df ahf/ c+z -k|ltztdf_ (=# *=( -)=$_
* cf};t

@= /fli6«o tyf cGt/f{li6«o l:yltaf6 a}s + Joj;fodf k/]sf] k|efj M
ljZjJofkL ljQLo ;+sd| 0fsf] k|efjaf6 ljZjsf clwsf+z d'ns ' x¿ u|:t ePsf 5g . bf];f| ] ljZjo'4kl5 ;g\
@))( df klxnf]k6s ljZjsf] pTkfbg j[l4b/ gsf/fTds ePsf] nIf0f b]vfk/]sf] 5 . cfly{s¿kn] ;d:ofu|:t
d'ns' x¿sf ;/sf/ tyf s]Gb|Lo a}s + x¿n] kf/Dkl/snufot u}/kf/Dkl/s pkfox¿åf/f ;+s6sf] k|efjnfO{ Go"g
ug]{ k|of; ub}{ cfPsf 5g\ . cGt/f{li6«o d'bf| sf]ifn] h'nfO{ *, @))( df cBfjlws u/L hf/L u/]sf] ljZj cfly{s
kl/b[Zocg';f/ dGbLsf] hl6ntf cGTo x'g] cj:yfdf 5 . ljZj cy{Joj:yf ;+s6sf] ufDeLo{af6 ;':t/L kf/
nfUb}5 . t/ klg ljleGg d'ns ' x¿aLr ;'wf/sf] ult Ps}gf;sf] 5}g / ;'wf/sf ;+st] x¿ ;':t /x]sf]
atfOPsf] 5 .
s]Gb|Lo tYof+s ljefusf] k|f/lDes cg'dfgcg';f/ cfly{s jif{ @)^^÷^& df g]kfnsf] s'n ufx{:Yo pTkfbg
cfwf/e"t d"Nodf #=% k|ltzt / pTkfbgsf] d"Nodf $=^ k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{df o:tf] j[l4b/
s|dzM #=( / $=( k|ltzt /x]sf] lyof] . jflif{s d"Noj[l4 eg] bf]xf]/f] c+sdf /Xof] . tyflk cl3Nnf] jif{sf] !#=@
k|ltztsf] t'ngfdf cfly{s jif{ @)^^÷^& df s]xL 36]/ o;sf] b/ !)=% k|ltztdf /Xof] .
zf]wfgfGt/ l:ylt cl3Nnf] jif{ ?= $$=&^ ca{ art /x]sf] cg'kftdf ;ldIff jif{df ?= @=^@ ca{ 3f6fdf /xg
uof] . /]ld6\ofG; dfq !)=% k|ltzt -?= @#!=&# ca{_ n] a9\of] . hals cl3Nnf] jif{ o;sf] j[l4 $&=) k|ltztn]
ePsf] lyof] . s'n ljb]zL ljlgdo ;+lrlt cl3Nnf] jif{sf] c;f/ df;fGtdf ?= @*^=%$ ca{ /xL #$=* k|ltztn]
a9]sf] t'ngfdf @)^& c;f/ df;fGtdf &=) k|ltztn] 36L ?=@^^=%& ca{ k'Uof] .
jfl0fHo a}s + x¿sf] ;+Vofdf j[l4sf ;fy} logsf zfvfx¿df x'bF } uPsf] j[l4, ljZj ljQLo ;+s6nufot cfGtl/s
ahf/ l:yltsf] sl7gtf h:tf s'/fx¿n] ubf{ xfd|f] a}lsË If]qn] ljljw ;d:ofx¿sf] ;fdgf ug'k{ l//x]sf] 5 .
a}s
+ tyf ljQLo ;+:yfx¿sf] ;+VofTds j[l4n] ubf{ vf;u/L lgIf]k / shf{sf] Aofhb/df a}s + x¿n] rsf]{ k|lt:kwf{sf]
;fdgf ug'k{ /]sf] 5 . o;n] lgIf]k / shf{ nufgLaLr ;Gt'ng sfod ug]{ sfd a}s + x¿sf nflu cToGt r'gf}tLk"0f{
x'guPsf] 5 .
pko'Q{ m s'/fx¿sf cltl/Qm ljZjJofkL ljQLo ;+s6 / g]kfnL sfdbf/x¿sf] k|dv ' uGtJo d'ns ' x¿df ePsf]
cfly{s ;+sr ' g klg xfd|f nflu cf;Gg ;+s6sf ¿kdf /x]sf 5g\ . o;n] ubf{ cfufdL lbgx¿df /]ld6\ofG;
k|jfxsf] b/ sd x'g] jf klxn]em}+ ga9\g] b]lvG5 . kl/0ffd:j¿k o; l:yltn] xfd|f] a}l+ su k|0fnLsf] lgIf]k j[l4b/nfO{
c;/ ug]5 { .
#= rfn" jif{ @)^&÷^* sf] pknlAw M

of] k|ltj]bg tof/ x'bF f;Dd s'g} pNn]vgLo ljifo b]lvPsf] 5}g .
$= a}s+ sf] cf}Bf]lus tyf Jofj;flos ;DaGw M

a}s
+ n] cfgf ;a} ;/f]sf/jfnfx¿;Fu ;f}xfb|k{ 0" f{ / Jofj;flos ;DaGw lj:tf/ u/]sf] 5 . o; ;DaGwnfO{ Jofj;flos
tyf kf/blz{tfsf cfwf/df ljsl;t ub}{ n}hfg' kmnbfoL x'g] / a}s + sf] k|ultsf nflu pko'Qm dfWod x'g] a}s
+ sf]
ljZjf; 5 .
%= ;+rfns;ldltdf x]/km]/M
;dLIff jif{df /fli6«o aLdf ;+:yfgaf6 k|ltlglwTj ug]{ ;+rfns 8f= lzjxl/ >]i7sf] 7fpFdf k|zf;s >Lljgf]b
cof{nnfO{ ;+:yfgn] a}s+ sf] ;+rfnsdf dgf]lgt u/]sf] 5 .
;d"x sÚ sf ;+:yfksx¿sf] tkm{af6 pQm ;d"xn] >Lhgfb{gb]j kGtnfO{ a}s + sf] ;+rfnsdf lgo'Qm u/]sf] 5 .
+ sf z]o/wgLx¿sf] tkm{af6 d lgjt{dfg ;+rfns 8f= >]i7nfO{ a}s
a}s + sf] pGglt / k|ultdf pxfFn] lbg'ePsf]
of]ubfgsf nflu xflb{s wGojfb lbG5' / gjlgo'Qm ;+rfnsx¿ >Lcof{n / >LkGtsf] xflb{s :jfut ub{5' .
^= Joj;fodf k|efj kfg]{ k|dv ' sf/sx¿ M
a}s
+ sf] Joj;fodf k|dv ' ¿kdf lgDg s'/fx¿n] k|efj kf/]sf] 5 M
nuftf/sf] /fhgLlts ult/f]wn] ljQLo k|0ffnLnufot cy{Joj:yfsf ;a}h;f] If]qnfO{ k|lts"n c;/ kf/]sf] 5 .
a}l+ sË If]qdf ljBdfg ltj| k|lt:kwf{n] cfoJooaLrsf] km/s (margin) df ;+sr
' g NofPsf] 5 .
ljBdfg t/ntf ;+s6n] ;DklQbfloTj Joj:yfkgdf r'gf}tL v8f u/]sf] 5 / k"h F Lsf] nfutnfO{ cTolws
t'Nofpg'sf ;fy} Aofhb/ hf]lvdnfO{ a9fPsf] 5 .
bf]xf]/f] c+ssf] d"Noj[l4n] ubf{ Jofj;flos vr{ tLj|¿kn] a9\g uPsf] 5 .
ljQLo ;+:yfx¿ a9\b} uPsf] sf/0fn] sd{rf/Lx¿ l6sfO/fVg] sfd (staff retention) k|dv ' dfgjLo ;+;fwg
r'gf}tL aGg k'us ] f] 5 .
&= n]vfk/LIf0f k|ltj]bgdf ;+rfns;ldltsf] k|ltls|of M

lgoldt sf/f]Aff/df b]lvPsf ;fdfGo s}lkmotafx]s c¿ s'g} gsf/fTds s'/fx¿ n]vfk/LIf0f k|ltj]bgdf
b]lvPsf] 5}g . k|fKt k|ltls|of / ;'emfjx¿df ;+rfns;ldltsf] Wofgfsif{0f ePsf] 5 / ;'wf/sf lglDt
cfjZos sbd klg rfln;lsPsf] 5 .
*= nfef+z ljt/0f M
;+rfns;ldltsf] ##* cf}F a}7sn] cfly{s jif{ @)^^÷^& sf] d'gfkmfaf6 a}+ssf] r'Qmf k"FhLdf @%
k|ltzt gub nfef+z ljt/0f ug]{ k|:tfj u/]sf] 5 .
(= hkmt ul/Psf] z]o/ ;+Vof M

;dLIff jif{df s'g} klg z]o/ hkmt ul/Psf] 5}g . ;ldIff jif{df a}+sn] cl3Nnf] cfly{s jif{sf] cfj]bg
gk/]sf @),@** lsQf ;fwf/0f xsk|bz]o/ af]nsaf]n k|yfåf/f laqmL u/L ?= !,!*,$(,$@@ lk|ldod
/sd k|fKt u/]sf] 5 .
!)= a}+s / o;sf] ;xfos sDkgLn] ljut cfly{s jif{df u/]sf] k|ult M
a}s
+ sf] s'g} ;xfos sDkgL 5}g . a}+ssf] ;dLIff jif{sf] k|ultsf ;DaGwdf dfly a'Fbf g+= ! df pNn]v
ul/Psf] 5 .
!!= ;dLIff cjlwdf a}+s / o;sf ;xfos sDkgL;Fusf] sf/f]af/ / To;df ePsf] dxTjk"0f{ x]/km]/ M
a}+ssf] s'g} ;xfos sDkgL 5}g .
!@= a}+ssf d"n z]o/wgLx¿n] ;dLIff cjlwdf a}+snfO{ lbPsf] hfgsf/L M

s]xL gePsf] .
!#= ljut cfly{s jif{df a}+ssf ;+rfns tyf kbflwsf/Lx¿n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f M
s]xL gePsf] .
!$= a}s
+ ;Fu ;DalGwt ;Demf}tfx¿df s'g} ;+rfns tyf lghsf cfkmGtsf] JolQmut :jfy{;DaGwL hfgsf/L M
s]xL gePsf] .
!%= k'gM vl/b ul/Psf z]o/x¿sf] ljj/0f M

;dLIff jif{df z]o/x¿sf] k'gM vl/b sfo{ ePg .
!^= cfGtl/s lgoGq0f Joj:yf M
cg'ejL n]vfk/LIfssf] dftxtdf /xg] u/L a}+sdf Ps :jtGq cfGtl/s n]vfk/LIf0f / cg'kfngf
(Compliance) ljefu /x]sf] 5 . o; ljefun] n]vfk/LIf0f;ldltsf] k|ToIf /]vb]v / lgu/fgLdf
sfd ub{5 / ;ldlt;dIf cfgf] k|ltj]bg k]z ub{5 . cfGtl/s n]vfk/LIf0f sfo{nfO{ ;3fpg a}+sn]
afXo n]vfk/LIf0f kmd{;d]tsf] ;]jf lng] u/]sf] 5 . o;cltl/Qm a}+ssf] sfdsf/jfxLnfO{ a9L ;';Ful7t
/ cfGtl/s lgoGq0f k4ltnfO{ a9L k|efjsf/L u/fpFb} n}hfg] p2]Zon] ljleGg ljefusf k|d'vx¿sf]
k|ltlglwTj /xg] u/L Ps 5'§} cg'kfngf;ldlt (Compliance Committee) u7g u/]sf] 5 . oLafx]s
klg vf; p2]Zo;lxtsf sfo{sf/L shf{ ;ldlt, dfgj ;+;fwg ljsf; ;ldlt, lgdf{0f ;ldlt /
;DklQbfloTj Joj:yfkg ;ldlt a}s + n] u7g u/]sf] 5 . oL ;ldltx¿df ;+rfns tyf jl/i7 Joj:yfksLo
clws[tx¿ /xg] Joj:yf 5 .
!&= ;dLIff cjlwdf ePsf] s'n Joj:yfkg vr{ M

sd{rf/L vr{ M ?= @,&(*=% nfv
;+rfng vr{ M ?= $,##%=( nfv
s'n ?= &,!#$=$ nfv
!*= n]vfk/LIf0f ;ldlt M

a}+ssf] u}/sfo{sf/L ;+rfns >Lbfdf]b/k|;fb zdf{ kf08]sf] cWoIftfdf ul7t n]vfk/LIf0f ;ldltdf
>LbLksdfg z]/rg / >Lljgf]b cof{n ;+rfns ;b:o tyf a}s + sf cfGtl/s n]vfk/LIf0f ljefusf k|dv
'
>Lljgf]b pkfWofo ;b:o;lrj /xg'ePsf] 5 . To; ;ldltn] a}+ssf] ljQLo l:ylt, cfGtl/s lgoGq0f
/ hf]lvd Joj:yfkg Joj:yf, sfg'gL / lgod cg'kfngf, n]vfk/LIf0f sfo{sd | cflbaf/] lgoldt ;dLIff
ug]{ ub{5 . cfGtl/s ;fy} afx\o n]vfk/LIf0f k|ltj]bgdf plNnlvt s}lkmotx¿dfly lj:t[t 5nkmn u/L
;ldltn] cfjZos ;'wf/sf sfdx¿ ub{5 / To;sf] hfgsf/L lgoldt¿kdf ;+rfns;ldltnfO{ lbG5 .
;dLIff jif{df ;ldltsf] ;ft j6f a}7s a:of] . ;ldltsf] a}7seQfafkt k|lta}7s cWoIfnfO{ ?= !)
xhf/ / ;b:o ;+rfnsx¿nfO{ ?=* xhf/ k|bfg ul/G5 .
!(= s'g} ;+rfns, sfo{sf/L k|d'v, a}+ssf cfwf/e"t z]o/wgL jf lghsf cfkmGt jf pgLx¿;Fu ;DalGwt
;+:yfx¿n] a}+snfO{ a'emfpg afFsL /sd M
s]xL gePsf] .
@)= ;+rfns, k|aGw;+rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx¿nfO{ k|bfg ul/Psf] kfl/>lds eQf tyf
;'ljwfx¿ M
o;} k|ltj]bg;fy ;+nUg cg';"rL æsÆ cg';f/ .
@!= z]o/wgLx¿n] a'lemlng afFsL /x]sf] nfe+fz /sd M

a}s
+ n] 3f]if0ff u/]sf] nfef+zdWo] cfly{s jif{ @)^^÷^& sf] cGTo;Dd z]o/wgLx¿af6 bfjL gcfPsf] /sd
?= !,^*,@@,#@& /x]sf] 5 .
@@= ljljw M
s_ gofF zfvf, pTkfbg tyf ;]jfx¿M
;dLIff jif{df a}s
+ n] yk b; zfvf lj:tf/ u/]sf] 5, h;dWo] $ pkTosfleq -lqk'/Z] j/, nflhDkf6, dxf/fhu+h
/ nugv]n_ / ^ pkTosfaflx/ -t'n;Lk'/, bdf}nL, s[i0fgu/, ufO{3f6, k;f{ / nfnaGbL_ :yfkgf ul/Psf] 5 .
o;af6 d'ns' e/ a}s
+ sf] zfvf ;+Vof $) k'us
] f] 5 .
a}s
+ ;Fu xfn @* xhf/ O{al+} sË u|fxsx¿ 5g\ . h;dWo] o; jif{ !$ xhf/ gofF O{al+} sË k|of]ustf{x¿ ylkPsf
5g\ . of] ;+Vof g]kfnsf O{a}+lsË u|fxsx¿ dWo]s} pRr xf] . O{a}+lsË k|f]8S6/df gjLgtd / pGgtzLn
(innovative) ljif]ztfx¿ yk ul/Psf 5g\ . h;df cgnfOg Po/nfOG;\ l6s6 a'lsË / e'QmfgLnufPt
6]lnsd sDkgLsf u|fxsx¿sf nflu cgnfOg / P6LPdaf6 lk|÷kf]i6 k]8 df]afOn lkP;l6Pg lan e'QmfgL
;dfj]z 5g\ . o;sf cltl/Qm O{a}+lsË k|of]ustf{x¿nfO{ l8/fOe]l6j (derivative) sf/f]af/ ;+rfngdf
;3fpg g]kfn l8/fOe]l6j PS;r]h + ;Fu a}s+ cfa4 ePsf] 5 . ;fy} O{al+} sË u|fxsx¿sf nflu OG6/g]6df
le;f, df:6/sf8{ / k]kn sf/f]af/ tyf O{sd;{ pknAw u/fpg a}s + n] Electronic Payment Gateway
;+rfng u/]sf] 5 .
a}+sn] gofF l:jlr+u (switching) k|0ffnL, On]S6«fsf8{ l;:6ddf ;kmntfk"j{s k|j]z u/]sf] 5 . ;ldIff
jif{sf] cGTo;Dddf a}s + sf] sf8{a;
] a9]/ @ nfv %) xhf/ k'us ] f] 5 . a}s+ n] ;kmntfk"js
{ cfkm\gf] k|fk] f| O6/L
;+hfn (National Payment Network) ;'¿ u/]sf] 5 . !% ljQLo ;+:yfx¿ of] ;+hfndf ;lDdlnt
eO;s]sf 5g\ . a}+sn] ljleGg 7fpFdf !* j6f Pl6Pd h8fg u/]sf] 5 . o;af6 a}+ssf] cfkm\gf] Pl6Pd
;+Vof &) k'u]sf] 5 . xfd|f] le;f P;f]l;P6 / PglkPg ;+hfndf @ ;oeGbf a9L P6LPd / $ nfveGbf
a9L sf8{ /x]sf 5g\ .
a}+sn] cd]l/sf / a]nfotaf6 ljk|]if0f Jofj;fo ;'¿ u/]sf] 5 eg] ;fpbL ahf/ / dn]l;ofdf of]
Jofj;fosf] lj:tf/ u/]sf] 5 . ;+rfngsf] klxnf] jif{d} /fd|f] k|ult ug{ xfdL ;kmn ePsf 5f}F . kmn:j¿k
d'n'sdf ljk|]if0f leq\ofpg] 7"nf a}+sx¿df cfkm\gf] klxrfg agfpg ;kmn ePsf 5f}F . a}+s clNanfbn]
xfdLnfO{ a]:6 /]ld6\ofG; kf6{g/ Pjf8{ @)!)Ú n] ;Ddflgt u/]sf] 5 . of] ;Ddfg a}s + sf] pRr sfo{;Dkfbg
:t/, ljlzi6 ;xof]u / pTs[i6 u|fxs ;DaGwsf] cfwf/df k|bfg ul/Psf] xf] . ;dLIff jif{df a}+sn] #))
3/]n' ljk|]if0f ljt/0f Ph]G6 yk u/L g]kfndf o:tf] Ph]G6sf] ;+Vof %)) k'¥ofPsf] 5 .
a}+ssf] Bancansurance sfo{s|ddfkm{t hLjg aLdf k|f]8S6/x¿ k|bfg ug{ cd]l/sg nfOkm OG;'/]G;
sDkgL -Plnsf]_ n] klg a}+s;Fu ;DaGwg sfod u/]sf] 5 . kl/of]hgf ;xof]u, ljQLo k/fdz{, shf{
cg'bfg tyf d'b|f km]/abn (currency swap) h:tf cfwf/e"t ljQLo kl/of]hgf ;DaGwsf] k|jw{g ug{
a}s+ n] rfOgf 8]enkd]G6 a}s + ;Fu ;xdlt sfod u/]sf] 5 . of] ;DaGwgaf6 g]kfnsf] hn;|ft] kl/of]hgfx¿df
ljQLo ;xof]u k'¥ofpg a}s + ;Ifd x'g] dfq geO{ a}s + nfO{ cGt/f{li6«o shf{ ahf/df af6f] v'nf u/fpg;d]t
;xof]u ldNg]5 .
cGt/f{li6«o ljQ skf]{/]zg (International Finance Corporation) n] pknAw u/fPsf] Unf]an 6]«8
kmfOgfG; k|fu] f| ddf ;lDdlnt x'g a}s + of]Uo 7xl/Psf] 5 . o;af6 a}s + ljleGg Correspondent a}s + x¿;Fu
ldnL cGt/f{li6«o ljQLo Joj:yfkg ;+rfng ug{ ;Ifd x'g]5 / a}+ssf ;+:yfut u|fxsx¿ o;af6
pRr¿kdf nfeflGjt x'g]5g\ . a}+sn] cd]l/sL 8n/ %) nfva/fa/sf] Jofkf/ ljQ ;'ljwf k|fKt u/]sf]
5 . s'g} klg g]kfnL a}+sn] kfPsf] of] xfn;Dds} a9L /sdsf] ;'ljwf xf] / o;n] :yfgLo pBdLx¿nfO{
cGt/f{li6«o Jofkf/sf] cj;/ a9fpg ;xof]u ldNg] ljZjf; ul/G5 .
-v_ dfgj ;+;fwg M

cfkm\gf] Jofj;flos p2]Zo ;kmntfk"js { xfl;n ug{ dfgj ;+;fwgsf] e"ldsf dxTjk"0f{ x'G5 eGg] s'/fdf
xfdL ;hs 5f}F . cfgf sd{rf/Lx¿nfO{ u'0f:t/Lo sfd ug]{ jftfj/0f k|bfg ug{ tyf pgLx¿sf]
sfo{;Dkfbgsf nflu cfjZos kg]{ 1fg, ;Lk / bIftfsf] ljsf;df ;xof]u k'¥ofpg a}+s k|lta4 5 .
IfdtfzLn sfo{;Dkfbgdf cfwfl/t ;+:s[lt ;dflxt ug{df a}s + ;kmn ePsf] 5 / o;}sf] cfwf/df jflif{s
sfo{;DkfbgnfO{ nlIft u/L sd{rf/Lx¿nfO{ k'/:s[t ug]{ klg ul/Psf] 5 . ctM u'0ffTds dfgj ;+;fwg
g} xfd|f ;sf/fTds k|lt:kwf{sf ;|f]t x'g\ .
zfvf lj:tf/ / u|fxs ;+Vofdf ePsf] lj:tf/;Fu} ljZj;gLo / l56f]5l/tf] u|fxs;]jfsf] lg/Gt/tfdf
ljZj:t x'g' cfjZos 5 . clxn] a}+ssf] hgzlQm cl3Nnf] jif{sf] &^^ sf] t'ngfdf *&& k'u]sf] 5 .
o;dWo] $! k|ltzt dlxnf sd{rf/L 5g\ . *) sd{rf/Lx¿n] a}s + ;]jfdf !) jif{eGbf a9L ;do JotLt
ul/;s]sf 5g\ .
u'0fjQf / ;]jfnfO{ xfdLn] pRr k|fyldstfdf /fv]sf 5f}F . pRr:t/sf] pTkfbsTj / lgi7fk|lt sd{rf/Lx¿nfO{
hfu¿s u/fpg' xfd|f] ljsf;fTds cjwf/0ff /xFb} cfPsf] 5 . o; jif{ P;PdO{ n]lG8ª, l/S; Dofg]Ghd]G6,
PG6L dgL nG8l/ª, l;Ug]r/ e]l/lkms]zg PG8 sfpG6/lkm6 gf]6, s:6'd/ ;le{; ck/];G; PG8 Pgcf/aL
ufO8 nfOG; h:tf ljifox¿sf] &% 6]«lgË sf];÷js{;kx¿df %## sd{rf/LnfO{ ;xefuL u/fOof] . ^
sd{rf/Ln] ljb]zdf ;+rflnt sfo{zfnfdf efu lnP . sfo{;Gt'li6 / JolQmut k|ultnfO{ b[li6ut u/L
a}s
+ n] ;d"xlgdf{0f ls|ofsnfk h:t} v]ns'b, of]u, Wofg h:tf ultljlwdf ;xof]u k'¥ofpFb} cfPsf] 5 .
sd{rf/Lx¿ xfd|f clt d"Nojfg\ ;DklQ x'g\ / pgLx¿sf] ljsf;, k|/] 0ff, dfGotf, k'/:sf/ / sNof0fsfl/tf
(welfare) a}+ssf] ;kmntfsf nflu clt cfjZos x'G5g\ . xfd|f u|fxsx¿nfO{ u'0ffTds / bIf ;]jf
k'¥ofpg ;Ifd sd{rf/Lx¿nfO{ a}s + ;]jfdf l6sfpg', cfslif{t u/fpg' / k|/] 0ff lbg' a}s
+ sf] p2]Zo /lxcfPsf]
5.
-u_ ;fdflhs tyf ;fd'bflos sfo{M

g]kfn OGe]i6d]06 a}+s lnld6]8n] d'n'ssf] ;f+:s[lts ;Dkbfsf] ;+/If0ftkm{sf] ljlzi6 k|of;sf] ¿kdf
PgcfO{aLPn x]l/6]h Dof/fy'g @))(ÚÚ ;kmntfk"j{s ;+rfng u¥of] . sf7df8f}F pkTosfsf] ;f+:s[lts
;Dkbf jf:t'snfsf] ;+/If0fdf ;xof]u k'¥ofpg] p2]Zon] a}+s4f/f ;+rflnt of] bf];|f] Dof/fy'gaf6 ?= %)
nfvsf] nIoeGbf lgSs} a9L ?= &) nfv ;+sng eof] . a}+sn] of] ;+slnt sf]ifnfO{ kz'klt cfo{3f6df
bfx;+:sf/ :yn lgdf0f{ ug{ / kf6g b/jf/ kl/;/ l:yt e}+b]jn dlGb/sf] lh0f]{4f/ ug{ k|bfg u¥of] .
a}s
+ n] PS;l6«d Pe/]:6 PS;k]l8;gnfO{ ?= @% nfv ;xof]u k|bfg u¥of] . o; ;xof]uaf6 8]y hf]g cyjf
d[To' Onfsf ;d]t elgg] * xhf/ ld6/eGbf dfly /x]sf !* ;o lsnf] kmf]xf]/ d}nf lxdfn ;kmfO ug]{
cleofgdf ;+nUg o; PS;k]l8;gn] x6fof] . of] 36gfn] cGt/f{li6«o rf;f] a9fpg'sf ;fy} :yfgLo tyf
aL=aL=;L=, /fo6/, P=Pkm=kL h:tf cG/f{li6«o ldl8ofx¿df Jofks k|rf/ k|;f/ kfof] . 8]y hf]gsf] ;kmfO{sf
cltl/Qm o; cleofgn] l:j; cf/f]xL luo:gL uf]NTh / /l;og cf/f]xL ;hL{ 8'ufgf]esf] nf; klg kQf
nufof] . of] 36gfsf] 8s'd]G6«L cfufdL l8;]Da/df k|blz{t x'Fb} 5 .
a}+sn] bf];|f] n3'ljQ zLif{;Dd]ng @)!) sf nflu ;xof]u:j¿k ?= % nfv k|bfg u/]sf] 5 . o; If]qsf
gLltlgdf{tf, lgodgstf{x¿, jfl0fHo a}+s tyf n3'ljQdf ;+nUg cGo ;+:yfx¿nfO{ Pp6} ljGb'df NofO{
u|fld0f l:yltsf] Jofks kl/b[Zodf k'Ug] p2]Zodf of] ;Dd]ng s]lGb|t /xof] . o; ;Dd]ngn] o; jif{ #)
nfv hgtf vf;u/L dlxnfju{nfO{ ljQLo ;]jf k'¥ofpg] lbzfdf Wofg s]lGb|t u¥of] .
a}s+ n] :kfOgn OGHo'/L l/Xofljln6];g ;]G6/nfO{ ?= ! nfv k|bfg u¥of] . g]kfnsf] of] cfg} 9+usf] PSnf]
k'g:yf{kgf s]Gb| xf] h;n] d]¿b08sf /f]uLx¿nfO{ ljz]if k|sf/n] ;xof]u k'¥ofpF5 . a}+sn] jftfj/0fLo
kIfdf klg ;xof]u h'6fpFb} cfPsf] 5 . o; jif{ a}+sn] /fli6«o k|fs[lts ;+/If0f sf]ifnfO{ ?=%) xhf/
k|bfg u¥of] . o;} ul/ a}+sn] g]kfn un}+rf lgof{tstf{ ;3+nfO{ ?= ! nfv cg'bfg ;xof]u lbof] . a}+sn]
jflif{s ng 6]lg; k|ltof]lutfsf nflu clvn g]kfn ng 6]lg; ;+3nfO{ ?= # nfv ;xof]u k|bfg u¥of] .
a}+sn] g]kfnL snf / snfsf/x¿sf] ;xof]ufy{ ?= ! nfv ;xof]u k|bfg ul/ ;dsfnLg g]kfnL snf /
snfsf/x¿sf] k|a3{gdf dxTjk"0f{ of]ubfg k'¥ofpFb} cfPsf]5 .
-3_ efjL of]hgfM

a}+sn] cfgf k|lt:kwL{sf] eGbf leGg k|sf/sf] k|ljlwdf cfwfl/t k|f]8S6x¿sf] dfWodaf6 u|fxs tyf
z]o/wgL b'a}sf] value j[l4df Wofg lbg] nIo /fv]sf] 5 . a}+ssf] zfvf ;+hfn clxn] $) k'u]sf] 5 .
oL zfvfx¿ d]lrb]lv dxfsfnL / lxdfn b]lv t/fO{ ;Dd km}lnPsf 5g\ . cfpFbf] cfly{s jif{df xfdL
d'VotM zfvfx¿sf] ;'b[9tf / d'gfkmf j[l4df ljz]if Wofg lbg]5f}F .
xfnsf] O{a}+lsË k|0ffnLdf ljleGg lsl;dsf JolQmut k|f]8S6 / value added services k|bfg ug{ ;Sg]
Ifdtf ePsf]n] o;sf] a9LeGbf a9L nfe lng a}+s nfluk/]sf] 5 .
xfd|f] a}s
+ n] xftsf] sfd (manual work) nfO{ 36fpg] vfnsf] :6]6 ckm b cf6{Ú ;km\6j]o/ k|ljlw k|of]udf
NofPsf] 5 . h;n] :jrflnt ¿kaf6 a9L IfdtfzLn (efficient) kl/0ffd lbPsf] 5 . a}s + n] ljleGg xft]
sfo{ / l/kf]l6{Ë k|ls|ofnfO{ :jrflnt ¿kn] ;+rfngdf NofP/ vr{ 36fpg] k|of; ug]{5 .
;b:o a}+s tyf pgLx¿sf u|fxsx¿nfO{ ;'ljwf k'¥ofpg] b[li6n] xfd|f] a}+sn] @$ 306} ;+rfngdf /xg]
sn ;]G6/ :yfkgf ug]{ ;f]r /fv]sf] 5 .
cgnfO{g vl/b k|ls|ofsf nflu xfdLn] On]S6«fl] gs k]dG] 6 u]6j] (Electronic Payment Gateway) ;+rfng
ug]{ ePsf 5f}F . g]kfndf of] cfkm\g} lsl;dsf] klxnf] ;]jf x'g]5 . o; cltl/Qm cfkm\gf] sf8{sf] cfwf/
(Card base) nfO{ lj:tf/ ug{ EMI, Cash Card Offer, h:tf ;bf;fyL sfo{qmdx¿ Nofpg] of]hgf
u/]sf 5f}F .
a}+lsË pBf]udf b]lvPsf] a9\bf] k|lt:kwf{n] ubf{ cfkm\gf] cfo k|jfxnfO{ ultzLn u/fO{ /fVg a}+sx¿n]
nufgLsf yk If]qx¿ vf]Hg'kg]{ ePsf] 5 . o;sflglDt xfd|f] a}s + n] n3'ljQ Jofj;fotkm{ cu|;/ x'g] ;f]r
cl3 a9fPsf] 5 . o;af6 a}s + sf] cfo k|jfx (revenue stream) / ;+sl' rt x'bF } uPsf] cfoJooaLrsf]
km/s (margin) df ;'wf/ cfpg] ck]Iff ug{ ;lsG5 .
nuftf/sf] k|ult / u'0ffTds ;]jfnfO{ a9fpFb} n}hfg] /0fgLlt cg';/0f u/L cfkm"nfO{ Ps cu|0fL (Lead)
a}+ssf] ¿kdf ljsl;t ub}{ n}hfg] bL3{sflns gLlttkm{ a}+s cu|;/ 5 .
cGTodf o; a}+ssf] /ht hoGtL rfn' jif{df kg]{ xF'bf ;f] cj;/nfO{ eJotfsf ;fy dgfpgsf] nflu
lgs6 eljiodfg} ljljw sfo{qmdx¿sf] cfof]hgf x'g] hfgsf/L u/fpg rfxG5' .
@#= wGojfb 1fkg M

oyf;dod} n]vfk/LIf0fsfo{ ;DkGg u/L a}+snfO{ oyf]lrt Jofj;flos ;'emfjx¿ k|bfg ug]{ afXo
n]vfk/LIfsnfO{ ;+rfns;ldltsf] tkm{af6 xflb{s wGojfb lbg rfxG5 . lg/Gt/ ;xof]u, k|f]T;fxg /
dfu{bz{g k|bfg u/L a}+ssf] dgf]an pRr /fVg ;xof]u ug]{ z]o/wgL dxfg'efjx¿, g]kfn ;/sf/,
cy{dGqfno, g]kfn lwtf]kqaf]8,{ g]kfn :6s P:;r]Gh ln=, sDkgL /lhi6«f/ sfof{no / g]kfn /fi6« a}s
+ sf
;DalGwt lgsfox¿k|lt xflb{s cfef/ tyf s[t1tf k|s6 ug{ rfxG5' . ;fy} a}+ssf] pGglt / k|ultdf
cfgf] cd"No >d / ;do vr{ u/L nugzLntfsf ;fy of]ubfg k'¥ofpg] a}+s Joj:yfkg tyf
sd{rf/Lx¿nfO{ ljz]if wGojfb lbg rfxG5' .
cGTodf, ;]jf ug]{ dxjk"0f{ cj;/ k|bfg ug]{ ;Ddflgt u|fxsju{, hf]lagf a}s
+ sf] pGglt / k|ult ;Dej
lyPg, k|lt xflb{s s[t1tf k|s6 ub{5' .
wGojfb .
k[YjLaxfb'/ kfF8]
cWoIf tyf k|d'v sfo{sf/L ;+rfns
k|hGo /fhe08f/L ljgf]b cof{n
;+rfns ;+rfns
ldlt M cflZjg %,@)^&
-;]K6]Da/ @!, @)!)_
cg';"rL s
-dflysf] a'Fbf @) ;Fu ;DalGwt_
;+rfns, k|aGw;+rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx¿nfO{ k|bfg ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf]
ljj/0fM
s= ;+rfnsx¿M
!= >Lk[YjLaxfb'/ kfF8] cWoIf÷k|d'v sfo{sf/L ;+rfns
@= >Lk|hGo /fhe08f/L ;+rfns
#= >LbLksdfg z]/rg ;+rfns
$= >L hgfb{gb]j kGt ;+rfns
%= >Ls[i0fk|;fb zdf{ ;+rfns
^= >Lljgf]b cof{n ;+rfns
&= >L;'/]Gb|axfb'/ l;+x ;+rfns
*= >Lbfdf]b/k|;fb zdf{ kf08] Jofj;flos ;+rfns
;+ r fnsx¿nfO{ tn n] l vPadf] l hd kfl/>lds, eQf tyf cGo ;' l jwfx¿ pknAw u/fOPsf] 5M
!= a}7seQf cWoIf ?= !),))) / ;+rfns ?= *,))) k|lta}7s
@= df]afOn kmf]gsf] e'QmfgLlanadf]lhd
#= OGwg ;'ljwf %) ln6/ k|ltdlxgf
v= sfo{sf/L k|d'v tyf cGo sfo{sf/L kbflwsf/L÷Joj:yfksx¿sf] jflif{s tna, eQf tyf ;'ljwfx¿
/sd ?= xhf/df
qm+=;+= ljj/0f k|d'v sfo{sf/L ;+rfns cGo sfo{sf/L
kbflwsf/L÷Joj:yfks
!= tna &,%^$ @$,$&^
@= eQf &,(@) @#,$))
#= bz}Fvr{ !,@() #,(&#
$= ;+rosf]if &%^ @,$$*
%= hDdf ;+Vof ! $)
tna tyf eQfafx]s sfo{sf/L k|dv ' tyf cGo sfo{sf/L÷Joj:yfksx¿nfO{ lgDgadf]lhdsf ;'ljwfx¿ k|bfg ul/Psf]
5
!= lah'nL, kfgL tyf 6]lnkmf]g vr{sf] lanadf]lhd k|dv' sfo{sf/L ;+rfns tyf dxfk|aGwsnfO{ e'Qmfg ug]{ ul/Psf] .
@= k|dv ' sfo{sf/L ;+rfns tyf dxfk|aGwsnfO{ rfns, OGwg / dd{t ;Def/;lxt ;jf/L;fwg pknAw u/fOPsf] tyf
cGo sfo{sf/L kbflwsf/L÷Joj:yfksx¿nfO{ dfgj ;+;fwg gLltdf pNn]v ePadf]lhd ;jf/L shf{÷;'ljwf pknAw
u/fOPsf] 5 .
#= af]g; af]g; P]gcg';f/ .
$= b'36{ gf aLdf, cf}iflw pkrf/ aLdf, hLjg aLdf a}s
+ sf] sd{rf/L ;]jf ljlgodfjnL tyf dfgj ;+;fwg gLltadf]lhd
k|bfg ul/Psf] .
%= k|dv ' sfo{sf/L ;+rfns tyf dxfk|aGwsnfO{ kqklqsf pknAw u/fOPsf] .

;'Gb/ P08 sDkgL
k'Nrf]s -drfuf_, nlntk'/ @)÷*3 rf6{8{ Psfp06]06;\ kmf]g g+=M %%@!*)$, %%@(($@
sf7df8f}F kf]=a=g+= #!)@ g]kfn km\ofS; g+=M (&&!%%@$*)$
Email: SUNDAR@amit.wlink.com.np
g]kfn OGe]i6d]06 a}+s lnld6]8sf z]o/wgL dxfg'efjx¿;dIf

n]vfk/LIfssf] k|ltj]bg
1= xfdLn] g]kfn OGe]i^d]G^ a}s
+ lnld^]*sf] 2067 cfiff( df;fGtsf] jf;nft, ;f] ldltdf ;dfKt ePsf] cf=j= 2066÷67
sf] gfkmf-gf]S;fg lx;fa / gub k|jfx ljj/)fsf] n]vfk/LIf)F ;DkGg u/]sf %f}¤ . ljQLo ljj/)fx¿k|ltsf] pQ/bfloTj
Joj:yfkgdf /x]sf] % . Joj:yfkgn] tof/ u/]sf tL ljQLo ljj/)fx¿pk/ n]vfk/LIf)fsf] cfwf/df cfkm\gf] dGtJo
hf/L ug'{ xfd|f] pQ/bfloTj xf] .
2= g]kfn n]vfk/LIf)Fdfg / g]kfn /fi^« a}s + n] hf/L u/]sf lgb]z{ gx¿sf] cfwf/df n]vfk/LIf)f ;DkGg ul/Psf] % .
ljQLo ljj/)f ;f/e"t¿kdf unt cf¤s*f/lxt % eGg] s'/fdf ljZj:t x'gsfnflu n]vfk/LIf)F of]hgf tof/ u/L
tbg';f/ n]vfk/LIf)F ;DkGg ug'k { b{% . ljQLo ljj/)fdf plNnlvt /sd / v'nfOPsf cGo ljj/)FnfO{ k'i^\ofO¤
ug{] k|df)fsf] %*\s] k/LIf)F;d]t n]vfk/LIf)Fdf ;dfj]z x'G% . a}s + n] cjnDag u/]sf] n]vf l;$fGt, Joj:yfkgn]
u/]sf dxTjk")f{ cg'dfg Pj+ ljQLo ljj/)f k|:t'ltsf] ;du| l:yltsf] d"Nof°g klg n]vfk/LIf)Fdf ;dfj]z x'G% .
n]vfk/LIf)Fn] xfd|f] dGtJonfO{ kof{Kt cfwf/ k|bfg ug{] s'/fdf xfdL ljZj:t %f}¤ .
3= pko'Q
{ mcg';f/ ljQLo ljj/)fx¿sf] k/LIf)f u/L b]xfoadf]lhd k|ltj]bg ub{%f}¤ M
s_ n] v fk/LIf)fsf] s| d df cfjZos &fg] s f ;" r gfx¿ Pjd\ ;f] w gL ePsf s" / fx¿sf] hjfkm kfof} ¤ .
v_ xfd| f ] /fodf k| : t' t ljQLo ljj/)fx¿ a} + s n] /fv] s f] lx;fa lstfax¿;¤ u b' ¿ :t %g\ / ltgLx¿
k|rlnt sfg'g tyf k|rngcg';f/ tof/ ePsf %g\ .
u_ xfd|f] /fodf a}s
+ sf zfvfx¿af^ k|fKt ljj/)Fx¿ n]vfk/LIf)Fsf] lgldQ kof{Kt %g\ .
#_ xfd|f] /fodf, xfdLn] k|fKt u/];Ddsf] ;"rgf, :ki^Ls/)F / a}+ssf] lx;fjlstfjsf] n]vfk/LIf)fsf] l;nl;nfdf
;+rfns;ldlt jf s'g} ;+rfns jf s'g} sd{rf/Ln] hfgfhfgL n]vf;DaGwL sfg'gL Joj:yflj¿$ sfdsfh
u/]sf] jf a}s+ nfO{ xflggf]S;fgL u/]sf] jf a}s + sf] sf]ifsf] lxgfldgf u/]sf] jf g]kfn /fi^« a}s
+ sf] lgb]z
{ g pNn+#g
u/]sf] tyf o;sf lgIf]kstf{x¿sf] lxt jf ;'/Ifflj¿$ sfd u/]sf] xfd|f] hfgsf/Ldf cfPsf] %}g .
ª_ xfd| f ] /fodf a} + s n] k" ¤ h Lsf] i f tyf gf] S ;fgL Joj:yf kof{ K t dfqfdf /fv] s f] % . a} + s sf] lx;fa
lstfasf] k/LIf)faf^ a}s + sf] sf/f]af/ cfkm\gf] clwsf/leq /x]sf] kfof}¤ .
4= xfd| f ] /fodf tyf xfdLn] kfP;Ddsf] ;" r gf Pj+ :ki^Ls/)fsf] cfwf/df ;+ n Ug ljQLo ljj/)f /
;f]df pNn]v ul/Psf l^Kk)fLx¿sf;fy cWoog ubf{M
s_ jf;nftn] a}s+ sf] cfiff( 32, 2067 -16 h'nfO{ 2010_ sf] cfly{s cj:yf tyf,
v_ gfkmf gf] S ;fg lx;fan] tyf gub k| j fx ljj/)fn] a} + s sf] pQm ldltdf ;dfKt jif{ s f] gfkmf
tyf gub k|jfxsf] plrt tyf oyfy{ lrq)f ub{% .
;'Gb/dfg >]i&, Pkm=;L=P

rf^{*{ Psfp)^])^
lg= ;'Gb/ P)* sDkgL
ldltM 2067.06.01

jf;nft
@)^& ;fn cfiff9 #@ ut] -h'nfO{ !^, @)!)_
k"FhL tyf bfloTj cg';"rL rfn' cf=j= ?= ut cf=j= ?=
z]o/ k"FhL ! @,$),(),(&,&)) @,$),&),^*,())
hu]8f tyf sf]ifx¿ @ @,!&,^@,(%,#(@ !,%),)&,&),*)*
C0fkq tyf a08 # !,)%,)),)),))) !,)%,)),)),)))
ltg{ afFsL shf{ ;fk6 $ #,&#,!$,*@^ #,**,)),)))
lgIf]k bfloTj % %),)(,$&,@%,$(& $^,^(,*!,)),)^%
e'QmfgL lbg'kg]{ lanx¿ ^ #,*!,$#,*#^ *,@#,#*,)!*
k|:tfljt nfef+z ^),@@,&$,$@% $*,!$,!#,&*)
cfos/ bfloTj #,&!,(%,@%% #,*@,(^,&#^
cGo bfloTj & *^,)#,^^,%%! &!,$),!$,*!(
s'n bfloTj %&,#),%$,!#,$*@ %#,)!,)*,)#,!@^
;DklQ tyf hfoh]yf cg';"rL rfn' cf=j= ?= ut cf=j= ?=

gub df}Hbft * !,%@,%$,$!,*&@ !,*#,#$,^@,$($
g]kfn /fi6« a}+sdf /x]sf] df}Hbft ( #,@#,&@,!&,)#) $,$!,!!,##,)*#
a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft !) @,)%,#@,#),(#! !,^&,#$,)*,#!#
dfu tyf cNk ;"rgfdf k|fKt x'g] /sd !!
nufgL !@ *,^#,%%,#),!@% &,#(,(*,!!,&))
shf{, ;fk6 tyf lan vl/b !# $),#!,*#,)*,)^@ #^,@$,!@,)^,%%*
l:y/ ;DklQ !$ !,!#,^@,$&,#!( !,)^,)&,%@,$*@
u}/ a}+lsË ;DklQ !% #,&%,)))
cGo ;DklQ !^ #(,($,#*,!$# #(,)^,%#,$(^
s'n ;DklQ %&,#),%$,!#,$*@ %#,)!,)*,)#,!@^
;+efljt bfloTj cg';"rL !&
;+rfnsx¿sf] 3f]if0ff cg';"rL @(
k"FhLsf]if tflnsf cg';"rL #) -s!_
hf]lvd efl/t ;DklQ ljj/0f tflnsf cg';"rL #) -v_,-u_,-3_,-ª_
k|d'v ;"rsf+sx¿ cg';"rL #!
k|d'v n]vf gLltx¿ cg';"rL #@
n]vf;DaGwL l6Kk0fLx¿ cg';"rL ##
;+:yfks z]o/ lwtf] ;DaGwL ljj/0f cg';"rL #$
t'ngfTds q}dfl;s kl/0ffd cg';"rL #%
n]vfk/LIf0f k"j{ rf}yf] q}dfl;s kl/0ffd cg';"rL #^
gf]6M ! b]lv !& ;Ddsf cg';"rLx¿ jf;nftsf cleGg c+u x'g\ .
k[YjLaxfb'/ kfF8] s[i0fk|;fb zdf{ hgfb{gb]j kGt bfdf]b/k|;fb zdf{ kf08] ljgf]b cof{n n]vfk/LIfs
cWoIf÷k|d'v sfo{sf/L ;+rfns ;+rfns ;+rfns Jofj;flos ;+rfns ;+rfns
;'Gb/dfg >]i7, Pkm=l;=P=
lgldQM ;'Gb/ P08 sDkgL
bLksdfg z]/rg ;'/]Gb|axfb'/ l;+x k|hGo /fhe08f/L Hof]ltk|sfz kf08] ;lrg l6j8]jfn rf6{8{ Psfp06]06;\
;+rfns ;+rfns ;+rfns dxfk|aGws k|d'v ljQ xfd|f] cfhsf] ldltsf] ;+nUg
k|ltj]bgcg'';f/

gfkmfgf]S;fg lx;fa
@)^^ ;fn >fj0f ! ut] b]lv @)^& cfiff9 #@ ;Dd
-h'nfO{ !^, @))( b]lv h'nfO{ !^ @)!) ;Dd_
ljj/0f cg';"rL rfn' cf=j= ?= ut cf=j= ?=
!= Aofh cfDbfgL !* $,^%,#%,@!,##* #,@^,&(,$!,!$@
@= Aofh vr{ !( -@,%%,#*,$&,$(&_ -!,^*,^(,&#,!#)_
v'b Aofh cfDbfgL @,)(,(^,&#,*$! !,%*,)(,^*,)!@
#= sldzg tyf l8:sfp06 @) @$,@*,*^,@&$ !*,#),$!,&&*
$= cGo ;+rfng cfDbfgL @! !^,*#,!@,^^) !!,#(,&$,)((
%= ;6xL 36a9 cfDbfgL @@ @@,$),%^,*#) !*,%#,@&,!!!
s'n ;+rfng cfDbfgL @,&#,$(,@(,^)% @,)^,##,!!,)))
^= sd{rf/L vr{ @# -@&,(*,%!,#^)_ -@@,%&,@!,$()_
&= cGo ;+rfng vr{ @$ -$#,#%,(^,@*)_ -#^,)%,##,!&$_
*= ;6xL 36a9 gf]S;fgL @@
;Defljt gf]S;fgL Joj:yfcl3sf] ;+rfng d'gfkmf @,)@,!$,*!,(^% !,$&,&),%^,##^
(= ;Defljt gf]S;fgL Joj:yfx¿ @% -(,#),%^,%*$_ -!^,^@,)!,#*#_
;+rfng d'gfkmf !,(@,*$,@%,#*! !,#!,)*,%$,(%#
!)= u}/ ;+rfng cfDbfgL÷gf]S;fgL @^ !,)^,)^,)$( @(,%#,)!@
!!= ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{ @& %,)),)),$^@ !!,$^,%#,))(
lgoldt sf/f]af/af6 ePsf] d'gfkmf !,(*,(),#!,*(@ !,$@,*$,^),(&$
!@= c;fdfGo sf/f]af/x¿af6 ePsf] d'gfkmf÷vr{ @*
;Dk"0f{ sf/f]af/ ;dfj]zkl5sf] v'b d'gfkmf !,(*,(),#!,*(@ !,$@,*$,^),(&$
!#= sd{rf/L af]g; Joj:yf -!*,)*,@!,)*!_ -!@,(*,^),)*(_

!$= cfos/ Joj:yf
o; jif{sf] -%#,@*,(*,%@!_ -#*,(%,*),@^^_
ut jif{;Ddsf] &$,&&,^&#
:ylut (Deferred) cfos/ bfloTj -vr{_ -(#,^@,&)@_ -!,%*,&(,@@!_
v'b gfkmfgf]S;fg !,@^,%(,$(,%** (),)^,!(,)&@
!* b]lv @* ;Ddsf cg';"rLx¿ gfkmfgf]S;fg lx;fasf cleGg c+u x'g\ .
k|ltj]bgcg'';f/

gfkmfgf]S;fg afF8kmfF8 lx;fa
-h'nfO{ !^, @))( b]lv h'nfO{ !^ @)!)_ ;Ddsf]
ljj/0f cg';"rL rfn' cf=j= ?= ut cf=j= ?=
cfDbfgL
!= ut jif{;Ddsf] ;+lrt d'gfkmf !%,^%,%*,!&! ^,&$,&*,^($
@= o; jif{sf] d'gfkmf !,@^,%(,$(,%** (),)^,!(,)&@
#= ;6xL 36a9 sf]if
$= k"FhL ;dfof]hg sf]ifaf6 lkmtf{
hDdf !,$@,@%,)&,&%( (^,*),(&,&^^
vr{
!= ut jif{;Ddsf] ;+lrt gf]S;fg
@= o; jif{sf] gf]S;fg
#= ;fwf/0f hu]8f sf]if -@%,#!,*(,(!*_ -!*,)!,@#,*!%_
$= e}k/L cfpg] hu]8f
%= ;+:yf ljsf; sf]if
^= nfef+z ;dLs/0f sf]if
&= sd{rf/L;DaGwL hu]8fx¿
*= k|:tfljt nfef+z -^),@@,&$,$@%_ -$*,!$,!#,&*)_
(= k|:tfljt af]g; z]o/ hf/L
!)= ljz]if hu]8f sf]if
!!= ;6xL 36a9 sf]if -#!,@&,(!$_
!@= k"FhL ;dfof]hg sf]if
!#= C0fkq e'QmfgL sf]if -!%,)),)@,$@(_ -!%,)),)@,)))_
!$= nufgL ;dfof]hg sf]if -#,)),)))_
hDdf -!,)),**,($,^*^_ -*!,!%,#(,%(%_
;l~rt d'gfkmf÷-gf]S;fg_ $!,#^,!#,)&$ !%,^%,%*,!&!
k|ltj]bgcg'';f/

OlSj6Ldf ePsf] kl/jt{g;DaGwL ljj/0f
cf=j= @)^^÷)^& (F/Y 2009/2010)
ljj/0f z]o/ k"FhL ;l~rt ;fwf/0f kF"hLut z]o/ ;6xL 36a9 cGo hu]8f C0fkq nufgL :ylut s/ s'n /sd
;dfof]hg
gf=gf]= hu]8f sf]if hu]8f sf]if lk|ldod sf]if tyf sf]if e'QmfgL sf]if sf]if
@$ cf}F jflif{s k|ltj]bg

z'¿ df}Hbft @,$),&),^*,()) !%,^%,%*,!&! *#,%(,*),@!! @,&*,#(,^$) #!,%)) $*,)#,^!,@*% !,&*,@),%^! #,(@,%^,^),@^*
:ylut s/ -(#,^@,&)@_ (#,^@,&)@
;dfof]lht z'¿ df}Hbft @,$),&),^*,()) !$,&!,(%,$^( *#,%(,*),@!! @,&*,#(,^$) #!,%)) $*,)#,^!,@*% @,&!,*#,@^# #,(@,%^,^),@^*
k|:tfljt hu]8f
;DklQ ;dfof]hg hu]8f
d'b|f ;6xLdf km/s
v'b gfkmf gf]S;fg
cfjlws v'b gfkmf !,@&,%#,!@,@() !,@&,%#,!@,@()
;fwf/0f hu]8f sf]ifdf /sdfGt/ -@%,#!,*(,(!*_ @%,#!,*(,(!*
k|:tfljt nfef+z -^),@@,&$,$@%_ -^),@@,&$,$@%_
r'Qmf k"FhL @),@*,*)) !,!*,$(,$@@ !,#*,&*,@@@
d'b|f ;6xL 36a9 sf]ifdf /sdfGt/ -#!,@&,(!$_ #!,@&,(!$
k"FhLut hu]8f sf]ifdf /sdfGt/
k"FhL ldnfg sf]if
C0fkq sf]ifdf /sdfGt/ -!%,)),)@,$@(_ !%,)),)@,$@(
nufgL ;dfof]hg sf]if -#,)),)))_ #,)),)))
clGtd df}Hbft @,$),(),(&,&)) $!,#^,!#,)&$ !,)*,(!,&),!@( !,!*,$(,$@@ #,)(,^&,%%# #!,%)) ^#,)#,^#,&!$ #,)),))) @,&!,*#,@^# $,^!,@%,&^,#%^
20
gub k|jfx ljj/0f
ut jif{ ?= ljj/0f o; jif{ ?=
s= sf/f]af/ ;+rfngaf6 gub k|jfx
#,*),#^,#$,&!! != gub k|flKt %,@*,*&,&&,!)@
#,@^,&(,$!,!$@ !=! Aofh cfDbfgL $,^%,#%,@!,##*
@^,@&,(!,^^$ !=@ sldzg tyf l8:sfp06 cfDbfgL @$,@*,*^,@&$
!*,%#,@&,!!! !=# ljb]zL ljlgdo sf/f]af/af6 cfDbfgL @@,$),%^,*#)
!=$ ckn]lvt shf{sf] c;"nL
*,&%,&$,&($ !=% cGo cfDbfgL !^,*#,!@,^^)
-@,%*,($,$^,#!*_ @= gub e'QmfgL -#,^&,^^,**,$$#_
-!,^*,^(,&#,!#)_ @=! Aofh vr{ -@,%%,#*,$&,$(&_
-@@,%&,@!,$()_ @=@ sd{rf/L vr{ -@&,(*,%!,#^)_
-#),!#,*%,$(*_ @=# sfof{no ;+rfng vr{ -@(,(^,@^,**@_
-#&,%#,^^,@)!_ @=$ cfos/ e'QmfgL -%$,##,^@,&)$_
@=% cGo vr{
!,@!,$!,**,#(# sfo{ut k"FhL (Working Capital) ultljlwcl3sf] gub k|jfx !,^!,@),**,^%(
-(,**,%(,$^,%$)_ ;+rfng;DaGwL rfn' ;DklQdf sdL÷-j[l4_ -%,)&,@@,*%,^(*_
!= dfu tyf cNk ;"rgfdf k|fKt x'g] /sddf sdL÷-j[l4_
-%!,(#,^#,)&%_ @= cGo cNksflns nufgLdf sdL÷-j[l4_ -($,##,$#,$@%_
-(,@(,&*,%@,^&$_ #= shf{ tyf laN; vl/bdf sdL÷-j[l4_ -$,!@,)!,%&,^@^_
-^,*&,#),&(!_ $= cGo ;DklQdf sdL÷-j[l4_ -*&,*$,^$&_
!@,@&,#!,#$,**$ ;+rfng;DaGwL rfn' bfloTjdf -sdL_÷j[l4 @,*#,%),^@,($&
!@,@$,^#,&#,*&$ != lgIf]k bfloTjdf -sdL_÷j[l4 #,#(,^^,@%,$#@
@= ;l6{lkms]6 ckm l8kf]lh6df -sdL_÷j[l4
#,**,)),))) #= cNksflns ;fk6Ldf -sdL_÷j[l4 -!$,*%,!&%_
-!,@),#*,(()_ $= cGo bfloTjdf -sdL_÷j[l4 -%^,)),&&,#!!_
-@$,)!,^@,&*@_ -v_ nufgL sf/f]af/df gub k|jfx -$(,)*,%*,!*%_
-$#,@%,)))_ != bL3{sflng nufgLdf sdL÷-j[l4_ -@(,@#,&%,)))_
-@#,&$,$#,&%&_ @= l:y/ ;DklQdf sdL÷-j[l4_ -@),@*,!@,^#%_
#= bL3{sflns nufgLdf Aofh cfDbfgL
!^,)%,(&% $= nfef+z cfDbfgL $#,@(,$%)
*),!*,$*,#^& -u_ ljQLo ;|f]t sf/f]af/af6 gub k|jfx !,#*,&*,@@@
!= bL3{sflns C0f -a08, l8a]Gr/ cflb_ df j[l4÷-sdL_
*),!*,$*,#^& @= z]o/ k"FhLdf j[l4÷-sdL_ !,#*,&*,@@@
#= cGo bfloTjdf j[l4÷-sdL_
$= g]kfn /fi6« a}+saf6 k|fKt ;x'lnot÷k'gMshf{df j[l4÷-sdL_
-3_ gub tyf a}+s df}Hbftsf] ljlgdo b/df ePsf] km/saf6 cfDbfgL÷vr{
$,!^,#),^@,#@@ -ª_ o; jif{sf] ;Dk"0f{ ultljlwaf6 gub k|jfx -!,!),@!,!$,)%&_
#,&%,$(,$!,%^* -r_ gub tyf a}+sdf /x]sf] z'¿ df}Hbft &,(!,*),)#,*()
&,(!,*),)#,*() -5_ gub tyf a}+sdf /x]sf] clGtd df}Hbft ^,*!,%*,*(,*##
z]o/, k"FhL tyf :jfldTj
@)^& ;fn cfiff9df;fGt cg';"rL !
!= z]o/ k"FhL
!=!= clws[t k"FhL
$,)),)),)),))) s_ $,)),)),))) ;fwf/0f z]o/ k|ltz]o/ ?= !)) n] $,)),)),)),)))
!=@ hf/L k"FhL
@,$),(),(&,&)) s_ @,$),(),(&& ;fwf/0f z]o/ k|ltz]o/ ?= !)) n] @,$),(),(&,&))
h;dWo] !,#%,^@,^*$ xsk|b z]o/ / ((,@*,@(# af]g; z]o/_
!=# r'Qmf k"FhL
@,$),&),^*,()) s_ @,$),(),(&& ;fwf/0f z]o/ k|ltz]o/ ?= !)) n] @,$),(),(&,&))
-h;dWo] !,#%,^@,^*$ xsk|b z]o/ / ((,@*,@(# af]g; z]o/_
!=$ k|:tfljt af]g; z]o/
!=% sN;\ Og P8efG;
@,$),&),^*,()) hDdf @,$),(),(&,&))
z]o/ :jfldTj
z]o/ k"FhL % ljj/0f % z]o/ k"FhL
!,(@,&@,&*,#)) *)% s= ;+:yfks *)% !,(@,&@,&*,#))
!=! g]kfn ;/sf/
!=@ j}b]lzs ;+:yf
#^,!#,^$,^)) !%% !=# æsÆ ju{sf Ohfhtk|fKt ;+:yfx¿ !%% #^,!#,^$,^))
#^,!#,^$,^)) !%% !=$ aLdf ;+:yf !%% #^,!#,^$,^))
!,@),$%,$(,!)) %)% !=% cGo ;+:yfx¿ %)% !,@),$%,$(,!))
!=^ JolQmut
!=& cGo
$&,(&,(),^)) @)% v= ;j{;fwf/0f @)% $*,!*,!(,$))
@,$),&),^*,()) !)) hDdf !)) @,$),(),(&,&))
)=% k|ltzt jf ;f]eGbf a9L :jfldTj ePsf z]o/xf]N8/x?sf] gfd, k|ltzt / /sd lgDgcg';f/ /x]sf] 5M
;+:yfx¿ -:jb]zL :jfldTj ;d"x sÚ_ Ü /sd -?= )))_ ;+:yfx¿ -:jb]zL :jfldTj ;d"x sÚ_ Ü /sd -?= )))_
dxfnIdL OGe]i6d]06 k|f=ln= *=*#Ü @,!@,^&* k~rsGof OGe]i6d]06 k|f=ln= )=&*Ü !*,*@!
5fofF OGe]i6d]06 k|f= ln= *=@)Ü !,(&,^@@ cf/= ;+3O{ OGe]i6d]06 k|f=ln= )=&*Ü !*,*@!
s]=o"=lk= OGe]i6d]06 k|f=ln= &=*!Ü !,**,@)( l;Fu] sfk]{6 k|f=ln= )=&*Ü !*,*@!
;f]lkmof OGe]i6d]G6 k|f= ln= &=$@Ü !,&*,*)) >]i7 a|b;{ OGe]i6d]06 k|f=ln= )=&*Ü !*,*@!
cGgk"0f{ OGe]i6d]06 k|f=ln= !=%^Ü #&,^$#
ds{G6fon OGe]i6d]06 k|f=ln= )=^#Ü !%,)%*
sdnf OGe]i6d]06 k|f=ln= !=%^Ü #&,^$#
gf]an OGe]i6d]06 k|f=ln= !=%^Ü #&,^$# zfSo OGe]i6d]06 k|f=ln= )=^#Ü !%,)%*
k|]:6fO{g OGe]i6d]06 k|f=ln= !=%^Ü #&,^$# P;=zfSo OGe]i6d]06 k|f=ln= )=%%Ü !#,!&%
;"o{ OGkmf]l;; k|f=ln= !=%^Ü #&,^$# P;=cf/ OGe]i6d]06 k|f=ln= )=%%Ü !#,!&%
:6f/ xf]lN8ª\; lnld6]8 !=!&Ü @*,@#! sÚ ju{sf Ohfhtk|fKt ;+:yf -;d"x vÚ_
lk= ;+3O{ OGe]i6d]06 k|f=ln= )=&*Ü !*,*@! /fli6«o jfl0fHo a}+s !%Ü #,^!,#^%
Pkf]nf] OGe]i6d]06 k|f=ln= )=&*Ü !*,*@! aLdf sDkgL -;d"x uÚ_
nf]6; OGe]i6d]06 k|f=ln= )=&*Ü !*,*@! /fli6«o aLdf ;+:yfg !%Ü #,^!,#^%

hu]8f tyf sf]ifx?
@)^& ;fn cfiff9df;fGt cg';"rL @
*#,%(,*),@!@ != ;fwf/0f hu]8f sf]if !,)*,(!,&),!@(
@= k"FhLut hu]8f sf]if
#= k"FhL lkmtf{ hu]8f (Capital Redemption Reserve)
$= k"FhL ;dfof]hg sf]if (Capital Adjustment Fund)
%= z]o/ lk|ldod !,!*,$(,$@@
$*,)#,(@,&*% ^= cGo hu]8f tyf sf]if ^#,)^,(%,@!$
s= e}k/L cfpg] hu]8f
v= ;+:yf ljsf; sf]if
u= nfef+z ;dLs/0f sf]if
#!,%)) 3= ljz]if hu]8f sf]if #!,%))
ª= ;DklQ k'gd{"NofÍg sf]if
r= :yug s/ hu]8f sf]if
$*,)#,^!,@*% 5= C0fkq e'QmfgL sf]if ^#,)#,^#,&!$
h= cGo :jtGq sf]if
em= nufgL ;dfof]hg sf]if #,)),)))
!%,^%,%*,!&! &= ;l~rt gfkmf÷gf]S;fg $!,#^,!#,)&$
@,&*,#(,^$) *= ;6xL 36a9 sf]if #,)(,^&,%%#
!,%),)&,&),*)* hDdf @,!&,^@,(%,#(@

C0fkq tyf a08
@)^& ;fn cfiff9df;fGt cg';"rL #
#),)),)),))) != &=% k|ltzt C0fkq k|ltC0fkq ?= !,))) n] #,)),))) lsQf #),)),)),)))
ldlt @)^)÷)*÷)* df hf/L ePsf] / ldlt @)^&÷)*÷)& df
r'Qmf x'g]
-xfn;Ddsf] Redemption Reserve /sd ?= #),)),)),)))_
@%,)),)),))) @= ^ k|ltzt C0fkq k|ltC0fkq ?= !,))) n] @,%),))) lsQf @%,)),)),)))
ldlt @)^#÷)#÷!@ df hf/L ePsf] / ldlt @)&)÷)#÷!! df
r'Qmf x'g]
-xfn;Ddsf] Redemption Reserve /sd ?= !$,%*,#&,!$#_
@%,)),)),))) #=^=@% k|ltzt C0fkq k|ltC0fkq ?= !,))) n] @,%),))) lsQf @%,)),)),)))
ldlt @)^$÷)#÷!@ df hf/L ePsf] / ldlt @)&!÷)#÷!! df
r'Qmf x'g]
-xfn;Ddsf] Redemption Reserve /sd ?= !!,)!,@!,*%&_
@%,)),)),))) $= * k|ltzt C0fkq k|ltC0fkq ?= !,))) n] @,%),))) lsQf @%,)),)),)))
ldlt @)^%÷)#÷@% df hf/L ePsf] / ldlt @)&@÷)#÷@$ df
r'Qmf x'g]
-xfn;Ddsf] Redemption Reserve /sd ?= &,$$,)$,&!$_
!,)%,)),)),))) hDdf !,)%,)),)),)))
ltg{ afFsL shf{ -;fk6L_

@)^& ;fn cfiff9df;fGt cg';"rL $
#,**,)),))) s= :jb]zL
!= g]kfn ;/sf/
@= g]kfn /fi6« a}+s
#= l/kf] bfloTj
#,**,)),))) $= cGt/ a}+s tyf ljQLo ;+:yf #,&#,!$,*@^
%= cGo ;Ful7t ;+:yfx¿
^= cGo
#,**,)),))) hDdf #,&#,!$,*@^
v= ljb]zL
!= a}+sx¿
@= cGo
hDdf
#,**,)),))) hDdf -s±v_ #,&#,!$,*@^

lgIf]k lx;fa
@)^& ;fn cfiff9df;fGt cg';"rL %
!= Aofh ltg'{gkg]{ vftfx¿
#,&%,^%,&),#%) s= rNtL lx;fa $,)@,%*,@),!*)
@,(%,@#,^%,### != :jb]zL d'b|fdf #,#!,&^,*%,*(&
#(,!(,(^,!!# !=! g]kfn ;/sf/ @#,^(,%#,!$@
*,@),((,!!! !=@ æsÆ ju{sf Ohfhtk|fKt ;+:yfx¿ !@,%^,%@,@(#
@$,%$,@$,##) !=# cGo Ohfhtk|fKt ljQLo ;+:yfx¿ !$,^&,($,@@@
!,*(,$%,##,@)$ !=$ cGo ;Ful7t ;+:yfx¿ @,$*,#),!@,#*#
@@,#),!),!)$ !=% JolQmut @!,%@,@#,!%!
!!,%#,)@,$&! !=^ cGo !!,)),%),&)&
*),$@,)%,)!& @= ljb]zL d'b|fdf &),*!,#$,@*$
@=! g]kfn ;/sf/
@=@ æsÆ ju{sf Ohfhtk|fKt ;+:yfx¿ %,%(,*!,))%
&,(@,!@,&*! @=# cGo Ohfhtk|fKt ljQLo ;+:yfx¿ $!,^!,%(,&^!
^^,#*,^!,&$^ @=$ cGo ;Ful7t ;+:yfx¿ !$,)(,!),$#!
%,$(,&!,&*^ @=% JolQmut ^,(%,&@,#%)
^!,%*,&)$ @=^ cGo @,%%,!),&#&
&@,&(,(),$&( v= dflh{g &&,($,&$,^#!
!=sd{rf/L hdfgt
@#,&%,((,@)@ @=hdfgt dflh{g @^,^$,*),)*#
$(,)#,(!,@&& #=k|lttkq dflh{g %!,@(,($,%$*
u= cGo
!= :jb]zL d'b|fdf
!=! ljQLo ;+:yfx¿
!=@ cGo ;Ful7t ;+:yfx¿
!=# JolQmut
@= ljb]zL d'b|fdf
@=! ljQLo ;+:yfx¿
@=@ cGo ;Ful7t ;+:yfx¿
@=# JolQmut
$,$*,$%,^),*@( Aofh ltg'{gkg]{ vftfx¿sf] hDdf $,*),%@,($,*!!

lgIf]k lx;fa qmdz===
@)^& ;fn cfiff9df;fGt cg';"rL %
@= Aofh ltg'{kg]{ vftfx¿
!&,)^,^@,%@,$^& s= art lx;fa !$,#@,$@,%%,*(&
!%,($,(#,*),%)% != :jb]zL d'b|fdf !#,^(,@),&@,^(!
&#,**,^#,^!^ !=! ;+3;+:yfx¿ %,)&,@),$^^
!$,&@,(@,@!,%() !=@ JolQmut !#,^@,&),#%,$#@
$*,!@,(%,@(( !=# cGo !,$#,!^,&(#
!,!!,^*,&!,(^@ @= ljb]zL d'b|fdf ^#,@!,*#,@)^
*,!^,&&,&%$ @=! ;+3;+:yfx¿ !&,!&,$(,(()
!,)@,^#,@@,(!# @=@ JolQmut #(,%(,%#,@@(
**,&!,@(% @=# cGo ^,$$,&(,(*&
!!,^#,##,*),@!* v= d'2tL lx;fa !^,*@,%!,$*,@*$
*,!$,$(,)@,@$% != :jb]zL d'b|fdf !$,@$,&@,&^,$(@
^,@@,(%,#@,@@% !=! ;+3;+:yfx¿ (,(@,*$,(^,*&(
!,&$,&%,^!,)$) !=@ JolQmut $,@@,&*,%$,)#&
!^,&*,)*,(*) !=# cGo (,)(,@%,%&^
#,$*,*$,&&,(&# @= ljb]zL d'b|fdf @,%&,&*,&!,&(@
#,$*,^!,(&,&%% @=! ;+3;+:yfx¿ @,%%,!&,*&,$$@
@@,*),@!* @=@ JolQmut @,^),*$,#%)
@=# cGo
!#,%!,#(,)^,%%! u= dfu]sf] avt ltg'{kg]{ lx;fa !$,!$,)),@^,%)$
!#,)!,^(,*@,##( != :jb]zL d'b|fdf !#,$),@$,^$,@$(
*#,^(,!#,&#$ !=! æsÆ ju{sf Ohfhtk|fKt ;+:yfx¿ ^&,$@,@$,%(#
#,$),(!,(^,(** !=@ cGo Ohfhtk|fKt ljQLo ;+:yfx¿ @,*#,@^,&!,()(
&,%!,^%,^&,%(( !=# cGo ;Ful7t ;+:yfx¿ ^,^@,&!,^$,*)&
!,)*,)@,!^,^)^ !=$ JolQmut @,%!,)),&#,&%$
!&,$),*&,$!@ !=% cGo &%,*#,@(,!*^
$(,^(,@$,@!@ @= ljb]zL d'b|fdf &#,&%,^@,@%%
@=! æsÆ ju{sf Ohfhtk|fKt ;+:yfx¿
@=@ cGo Ohfhtk|fKt ljQLo ;+:yfx¿
$*,^),#),#^* @=# cGo ;Ful7t ;+:yfx¿ ^(,*),&),$&^
!),)^! @=$ JolQmut ^*,!),))$
!,)*,*#,&*# @=% cGo #,@^,*!,&&%
3= ;l6{lkms]6 ckm l8kf]lh6
! ;Ful7t ;+:yf
@ JolQmut
# cGo
$@,@!,#%,#(,@#^ Aofh ltg'{kg]{ vftfx¿sf] hDdf $%,@*,($,#),^*%
$^,^(,*!,)),)^% hDdf lgIf]k -!±@_ %),)(,$&,@%,$(&

e'QmfgL lbg'kg]{ lanx¿
@)^& ;fn cfiff9df;fGt cg';"rL ^
$,&@,%),@&^ != :jb]zL d'b|f #,&%,*^,@(&
#,%),*&,&$@ @= ljb]zL d'b|f %,%&,%#(
*,@#,#*,)!* hDdf #,*!,$#,*#^
cGo bfloTj
@)^& ;fn cfiff9df;fGt cg';"rL &
!,@#,%@,^&* != k]G;g÷pkbfg sf]if !,@@,&!,(&!
@= sd{rf/L ;~ro sf]if
#= sd{rf/L sNof0f sf]if
!@,(*,^),)*( $= sd{rf/L af]g; Joj:yf !*,)*,@!,)*!
$,&%,@!,*^^ %= lgIf]kdf e'QmfgL lbg afFsL Aofh *,*$,!),)*!
#,*!,@^,!&@ ^= ;fk6Ldf e'QmfgL lbg afFsL Aofh #,*),!%,*()
*,%!,#),@*( &= kflsg;s]sf] l8:sfp06 / sldzg !!,@*,*#,$@(
!@,($,^&,$%! *= ;08«L qm]l86;{ !%,)#,!%,@*@
(= zfvf ldnfg lx;fa
!,&*,@),%^! !)= :yug s/ bfloTj @,&!,*#,@^#
$),#(,&@& !!= e'QmfgL lbg afFsL nfef+z !,^*,@@,#@&
@$,(^,(%,(*^ !@= cGo @#,#^,$#,@@&
#,&%,@(,$^% !@=! Dofb k'u]sf] d'2tL lgIf]k %,($,&*,#&)
#,)),))) !@=@ n]vfk/LIf0f z'Ns #,)),)))
@!,!*,^^,%@! !@=# cGo !&,#*,^$,*%&
&!,$),!$,*!( hDdf *^,)#,^^,%%!

gub df}Hbft
@)^& ;fn cfiff9df;fGt cg';"rL *
!,&^,#(,#^,*&! != :jb]zL d'b|f -l;Ssf;d]t_ !,$*,&%,&&,(@^
^,(%,@%,^@# @= ljb]zL d'b|f #,&*,^#,($^
!,*#,#$,^@,$($ hDdf !,%@,%$,$!,*&@
g]kfn /fi6« a}+sdf /x]sf] df}Hbft

@)^& ;fn cfiff9df;fGt cg';"rL (
ut jif{ ?= ljj/0f :jb]zL d'b|f ljb]zL d'b|f ?= df o; jif{ s'n ?=
ef=?= kl/jTo{ lj=d" hDdf
$,$!,!!,##,)*# != g]kfn /fi6« a}+s #,!@,%#,@#,&&) !!,!*,(#,@^) !!,!*,(#,@^) #,@#,&@,!&,)#)
$,$!,!!,##,)*# s= rNtL vftf #,!@,%#,@#,&&) !!,!*,(#,@^) !!,!*,(#,@^) #,@#,&@,!&,)#)
v= cGo vftf
a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft

@)^& ;fn cfiff9df;fGt cg';"rL !)
ut jif{ ?= ljj/0f :jb]zL d'b|f ljb]zL d'b|f ?= df o; jif{ s'n ?=
ef=?= kl/jTo{ lj=d" hDdf
@),!*,!!,$*) != :jb]zL Ohfhtk|fKt ;+:yfx¿ &,##,&),%@( !!,**,#^( !!,**,#^( &,$%,%*,*(*
@),!*,!!,$*) s= rNtL vftf &,##,&),%@( !!,**,#^( !!,**,#^( &,$%,%*,*(*
v= cGo vftf
!,$&,!%,(^,*## @= ljb]zL a}+sx¿ &^,*!,@!,^(% !,@!,)%,%),##* !,(&,*^,&@,)## !,(&,*^,&@,)##
!,$&,!%,(^,*## s= rNtL vftf &^,*!,@!,^(% !,@!,)%,%),##* !,(&,*^,&@,)## !,(&,*^,&@,)##
v= cGo vftf
!,^&,#$,)*,#!# hDdf &,##,&),%@( &^,*!,@!,^(% !,@!,!&,#*,&)& !,(&,(*,^),$)@ @,)%,#@,#),(#!
gf]6M ;DalGwt a}+sx¿sf] ;dy{g kqcg';f/sf] s'n df}Hbft -g]=/f=a}+sdf /x]sf] ;d]t_ ?= $,*!,)),@&,((@=$%

dfu tyf cNk ;"rgfdf k|fKt x'g] /sdx¿
@)^& ;fn cfiff9df;fGt
cg';"rL !!
!= :jb]zL d'b|f
@= ljb]zL d'b|f
hDdf
nufgL
@)^& ;fn cfiff9df;fGt cg';"rL !@
ut jif{ ?= ljj/0f k|of]hg o; jif{ ?=
Jofkfl/s cGo
@,%#,!#,)),))) != g]kfn ;/sf/sf] 6«]h/L lan #,(!,!*,%),))) #,(!,!*,%),)))
@= g]kfn ;/sf/sf] artkq @(,)),)),))) @(,)),)),)))
#= g]kfn ;/sf/sf] cGo C0fkq
$= g]=/f= a}+s C0fkq
%= ljb]zL C0fkq
^= :jb]zL Ohfhtk|fKt ;+:yf #&,)),)),))) #&,)),)),)))
$,*),&%,$!,@)) &= ljb]zL a}+s $,)),)#,#$,^@% $,)),)#,#$,^@%
^,$@,&),%)) *= ;Ful7t ;+:yfx¿sf] z]o/ ^,^^,$%,%)) ^,^^,$%,%))
(= ;Ful7t ;+:yfx¿sf] l8a]Gr/ tyf a08
!)=cGo nufgL
&,$),#!,!!,&)) s'n nufgL *,^#,**,#),!@% *,^#,**,#),!@%
##,)),))) Joj:yf ##,)),))) ##,)),)))
&,#(,(*,!!,&)) v'b nufgL *,^#,%%,#),!@% *,^#,%%,#),!@%

z]o/, l8a]Gr/ tyf a08df nufgL
@)^& cfiff9df;fGt cg';"rL !@ -s_
ut jif{ ?= ljj/0f k/n df]n ?= ahf/ Joj:yf /sd
d"Nofg';f/
!= z]o/ nufgL
#),)),))) !=! ;'b"/ klZrdf~rn u|fdL0f ljsf; a}+ssf
#),))) ;fwf/0f z]o/, k|ltz]o/ ?=!))
n] r'Qmf #),)),))) #),)),))) NA
!%,)),))) !=@ klZrdf~rn u|fdL0f ljsf; a}+ssf] !^,%))
;fwf/0f z]o/, k|ltz]o/ ?=!)) n] r'Qmf
h;dWo] !%)) af]g; z]o/ !%,)),))) !%,)),))) NA
#),)),))) !=# k"jf{~rn u|fdL0f ljsf; a}+ssf] #),)))
;fwf/0f z]o/, k|ltz]o/ ?=!)) n] r'Qmf #),)),))) @,*(,%),))) NA
#,#*,!),))) !=$¿/n dfOqmf] kmfOgfG; 8]enKd]06 ;]G6/ ln=
sf] #,#*,!)) ;fwf/0f z]o/, k|ltz]o/ ?=!))
n] r'Qmf #,#*,!),))) #,#*,!),))) NA
^^,)),))) !=% :jfjnDag ljsf; a}+ssf] *$,!%) ;fwf/0f
z]o/, k|ltz]o/ ?= !)) n] r'Qmf h;dWo]
!*,!%) af]g; z]o/ ^^,)),))) $,**,(!,!%) NA
!@,#%,%)) !=^ shf{ ;"rgf s]Gb| ln= sf] !$,!@) ;fwf/0f
z]o/, k|ltz]o/ ?= !)) n] r'Qmf h;dWo]
!,&^% af]g; z]o/ !@,#%,%)) !@,#%,%)) NA
!,%),)),))) !=& tf/fufpF l/h]G;L xf]6n ln= sf] !,%),)))
;fwf/0f z]o/, k|ltz]o/ ?= !)) n] r'Qmf !,%),)),))) !,!&,)),))) ##,)),)))
!,@%,))) !=*g]kfn lSnol/ª xfp; ln= sf] @%,)))
;fwf/0f z]o/, k|ltz]o/ ?= !)) n] r'Qmf @%,)),))) @%,)),))) NA
@= l8a]Gr/ tyf a08 nufgL
^,$@,&),%)) s'n nufgL ^,^^,$%,%)) !#,!%,*^,^%) ##,)),)))
#= hf]lvd ;DaGwLJoj:yf NA NA
%$,)),))) #=! ut jif{;Ddsf] Joj:yf ##,)),))) NA NA
-@!,)),)))_ #=@ o; jif{sf] yk÷36 NA NA
##,)),))) s'n Joj:yf ##,)),))) NA NA
^,)(,&),%)) v'b nufgL ^,##,$%,%)) NA NA
gf]6M
!= ;"rLs[t gePsf] z]o/df ePsf] nufgLsf] xsdf pQm z]o/sf] a'sEofn' nfO{g} ahf/ d"No dflgPsf] 5 .
@= tn plNnlvt sDkgLx¿n] ljut tLg jif{b]lv nfef+z ljt/0f gu/]sf M
tf/fufpF l/h]G;L xf]6n ln=
g]kfn lSnol/Ë xfp; ln=
;'b"/ klZrdf~rn u|fdL0f ljsf; a}+s

Jofkfl/s nufgL (Held for Trading)
@)^& ;fn cfiff9df;fGt cg';"rL !@=!
ljj/0f k/n d"No kl5Nnf] ahf/ xfnsf] ahf/ o; jif{ gfkmf÷ ut jif{ gfkmf÷ s}lkmot
d"No d"No -gf]S;fg_ -gf]S;fg_ /sd
!= g]kfn ;/sf/sf] 6]«h/L
@= g]kfn ;/sf/sf] artkq
$= g]=/f=a}+s C0fkq
%= ljb]zL C0fkq
^= :jb]zL Ohfhtkqk|fKt ;+:yfsf] z]o/
&= :jb]zL Ohfhtkqk|fKt ;+:yfsf] l8a]Gr/ tyf a08
*= :jb]zL ;Ful7t ;+:yfsf] z]o/, l8a]Gr/ tyf a08
(= ljb]zL a}+s nufgL (Placement)
!)= Interbank Lending
!!= cGo nufgL
s'n nufgL
e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity)

@)^& ;fn cfiff9df;fGt cg';"rL !@=@
ljj/0f k/n d"No xfn;Ddsf] Iflt o; jif{sf] Iflt o; jif{ gfkmf÷ ut jif{ gfkmf÷ s}lkmot
/sd /sd -gf]S;fg_ -gf]S;fg_ /sd
!= g]kfn ;/sf/sf] 6]«h/L #,(!,!*,%),)))
@= g]kfn ;/sf/sf] artkq @(,)),)),)))
$= g]=/f=a}+s C0fkq
%= ljb]zL C0fkq
*= :jb]zL ;Ful7t ;+:yfsf] z]o/, l8a]Gr/ tyf a08
(= ljb]zL a}+s nufgL (Placement) $,)),)#,#$,^@%
!)=cGo nufgL #&,)),)),)))
s'n nufgL *,%&,@!,*$,^@%
laqmLsf] nflu pknAw nufgL (Available for sale)

@)^& ;fn cfiff9df;fGt cg';"rL !@=#
ljj/0f k/n d"No kl5Nnf] ahf/ xfnsf] ahf/ o;jif{ nufgL sf]if ut jif{ gfkmf÷ s}lkmot
d"n d"No ;dfof]hg /sd -gf]S;fg_ /sd
!= g]kfn ;/sf/sf] 6]«h/L
@= g]kfn ;/sf/sf] artkq
$= g]=/f=a}+s C0fkq
%= ljb]zL C0fkq
*= :jb]zL ;Ful7t ;+:yfsf] z]o/, l8a]Gr/ tyf a08 ^,^^,$%,%)) !),#@,^!,^%) !#,!%,*^,^%) #,)),)))
(= ljb]zL a}+s nufgL (Placement)
!)=cGo nufgL
s'n nufgL ^,^^,$%,%)) !),#@,^!,^%) !#,!%,*^,^%) #,)),)))

shf{ tyf lan vl/b juL{s/0f / ;f]sf] nflu Joj:yf
cg';"rL !#
@)^& ;fn cfiff9df;fGt
shf{ vl/b tyf l8:sfp06 ul/Psf lan
ut jif{ ?= ljj/0f :jb]zL :jb]zL o; jif{ ?=

k|f=If]= ljb]zL hDdf k|f=If]= ljb]zL hDdf
aLldt caLldt cGo aLldt caLldt cGo
36,613,250,015 !=;lqmo shf{ ;fk6 (Performing) 1,28,40,03,013 39,20,28,97,257 28,95,606 40,48,97,95,876 16,60,84,189 3,85,25,516 20,46,09,705 40,69,44,05,581
36,576,257,637 !=! c;n shf{ 1,28,40,03,013 39,18,25,97,857 28,95,606 40,46,94,96,477 16,60,84,189 3,85,25,516 20,46,09,705 40,67,41,06,181
3,69,92,378 !=@ k'gM;++/rgf ul/Psf] 2,02,99,400 2,02,99,400 2,02,99,400
21,39,07,394 @=lgliqmo shf{ ;fk6(Non Performing) 28,00,395 25,12,34,058 25,40,34,452 25,40,34,452
1,07,65,503 @=!= sd;n 5,57,10,406 5,57,10,406 5,57,10,406
1,14,85,860 @=@= z+sf:kb 1,09,94,950 1,09,94,950 1,09,94,950
19,16,56,030 @=#= v/fa 28,00,395 18,45,28,702 18,73,29,097 18,73,29,096
36,82,71,57,409 -s_ s'n shf{ 1,28,68,03,408 39,45,41,31,314 28,95,606 40,74,38,30,329 16,60,84,189 3,85,25,516 20,46,09,705 40,94,84,40,033
#=shf{ gf]S;fgL Joj:yf
38,11,98,976 #=!= c;n 1,28,40,030 40,59,25,290 28,956 41,87,94,276 16,60,842 3,85,255 20,46,097 42,08,40,374
46,61,540 #=@ k'gM;+/rgf ul/Psf] 25,37,425 25,37,425 25,37,425
26,91,376 #=# sd;n 1,39,27,601 1,39,27,601 1,39,27,601
57,42,930 #=$ z+sf:kb 54,97,475 54,97,475 54,97,475
19,16,56,030 #=% v/fa 28,00,395 18,45,28,702 18,73,29,097 18,73,29,096
58,59,50,852 -v_ s'n Joj:yf 1,56,40,425 61,24,16,493 28,956 62,80,85,874 16,60,842 3,85,255 20,46,097 63,01,31,971
$=ut jif{;Ddsf] Joj:yf
27,44,49,428 $=!= c;n 1,06,89,143 36,38,92,842 16,10,174 37,61,92,159 34,53,357 15,53,460 50,06,817 38,11,98,976
53,57,559 $=@ k'gM;+/rgf ul/Psf] 46,61,540 46,61,540 46,61,540
1,54,34,311 $=# sd;n 26,91,376 26,91,376 26,91,376
1,04,01,937 $=$ z+sf:kb 57,42,930 57,42,930 57,42,930
22,70,09,243 $=% v/fa 28,20,576 18,88,35,454 19,16,56,030 19,16,56,030
53,26,52,478 -u_ ut jif{;Ddsf] s'n Joj:yf 1,35,09,719 56,58,24,142 16,10,174 58,09,44,035 34,53,357 15,53,460 50,06,817 58,59,50,852
11,25,53,009 -3_ o; jif{sf] Joj:yfaf6 lkmtf{ 4,88,75,462
16,58,51,383 -ª_ o; jif{sf] yk Joj:yf 9,30,56,584
5,32,98,374 o; jif{sf] yk36 21,30,706 4,65,92,352 -15,81,218_ 4,71,41,840 -17,92,515_ -11,68,205_ -29,60,720_ 4,41,81,122
36,24,12,06,558 v'b shf{ -sv_ 1,27,11,62,983 38,84,17,14,821 28,66,650 40,11,57,44,454 16,44,23,347 3,81,40,261 20,25,63,608 40,31,83,08,062
32
shf{, ;fk6L / laN; vl/bsf] ;'/If0f
@)^& ;fn cfiff9df;fGt cg';"rL !# -s_

#^,*@,&!,%&,$)( -s_ ;'/lIft $),($,*$,$),)##
##,)$,%(,@^,)#$ != rn÷crn ;DklQsf] ;'/If0fdf #^,*(,&!,)@,#&*
@= :jb]zL Ohfhtk|fKt ;+:yfsf] hdfgtdf
#= ;/sf/L hdfgtdf
$= cGt/f{li6«o >]0fLs[t a}+ssf] hdfgtdf
%= lgof{t sfuhft (Export Document) sf] ;'/If0fdf
!$,(*,#*,%** ^= d'2tL /;Lbsf] ;'/If0fdf !*,#*,)!,^&&
s= ;+:yfsf] cfkm\g} d'2tL /;Lbsf] ;'/If0f !*,#*,)!,^&&
v= cGo Ohfht k|fKt ;+:yfsf] d'2tL /;Lbsf] ;'/If0f
!,#!,%),#!% &= ;/sf/L C0fkqsf] ;'/If0fdf @(,$%,(@*
*= sfp06/ hdfgtdf
*^,$!,)$& (= JolQmut hdfgtdf @,!),#$,(@(
#,^),(^,)!,$@% !)= cGo ;'/If0fdf #,*$,#%,%%,!@!
-v_ c;'/lIft
#^,*@,&!,%&,$)( hDdf $),($,*$,$),)##
l:y/ ;DklQ
@)^& ;fn cfiff9df;fGt cg';"rL !$
;DklQ
ut jif{ ?= ljj/0f kl/jxg d]l;g/L sfof{no ;fdfg o; jif{ ?=
ejg ;fwg cGo
!=k/n df]n
80,07,13,468 s=ut jif{sf] df}Hbft 18,64,00,063 15,46,80,036 16,97,32,595 46,87,01,615 97,95,14,309
19,21,59,908 v=o; jif{ yk -±_ 36,75,000 4,52,75,764 5,44,50,795 9,43,17,386 19,77,18,946
u= o; jif{ k'gd"N{ ofÍg÷k'gn]{vg -±_
-1,33,59,067_ 3=o; jif{sf] laqmL -1,70,70,833_ -1,88,018_ -1,72,58,851_
ª= o; jif{sf] ckn]vg
97,95,14,309 s'n -s±v±u3ª_ k/n df]n 19,00,75,063 18,28,84,966 22,41,83,391 56,28,30,984 1,15,99,74,404
@=x|f; s§L
24,41,11,039 s=ut jif{;Ddsf] 1,48,89,553 4,88,10,248 5,22,08,560 21,63,42,796 33,22,51,157
9,65,84,264 v=o; jif{sf] 37,28,001 2,40,31,988 1,73,18,130 7,14,70,828 11,65,48,948
-84,44,146_ u= x|f; s§L laqmL÷ckn]vg -1,13,95,677_ -1,88,014_ -1,15,83,690_
3=x|f; s§L k'gd"{Nof°g÷k'gn]{vg
33,22,51,157 s'n x|f; sl§ -s±vu3_ 1,86,17,554 6,14,46,559 6,95,26,690 28,76,25,611 43,72,16,415
64,72,63,152 #=a's Eofn' (WDV)* -!@_ 17,14,57,508 12,14,38,407 15,46,56,700 27,52,05,373 72,27,57,989
41,34,89,330 $=hUuf 41,34,89,330
%=k"FhLut lgdf{0f -k"FhLs/0f ul/g'kg]{_
^=lnh xf]N8 ;DklQ
1,06,07,52,482 hDdf -#±$±%±^_ 17,14,57,508 12,14,38,407 15,46,56,700 27,52,05,374 1,13,62,47,319
* Written Down Value.

u}/ a}+lsË ;DklQ
@)^& ;fn cfiff9df;fGt cg';"rL !%
ut jif{ ?= u}/ a}+lsË s'n u}/ a}+lsË
C0fL jf kf6L{sf] gfd, gf]S;fgL Joj:yf v'b u}/a+}lsË
hDdf ?= gf]S;fgL v'b ;DklQ ;sf/ ;DklQ /sd Ü /sd ;DklQ ?=
7]ufgf
Joj:yf u/]sf] ldlt ?=
!%,)),))) !!,@%,))) #,&%,))) !=ljgfos lkm8 O08li6«h !*÷)!÷@))&

s6'Gh], eQmk'/
!%,)),))) !!,@%,))) #,&%,))) hDdf
cGo ;DklQ
@)^& ;fn cfiff9df;fGt cg';"rL !^

!&,$),@(& != d;nGb df}Hbft (,#&,)(#
!),&*,%$,$%! @= nufgLdf c;'n ug{ afFsL cfDbfgL %,(#,*^,^()
!%,#^,)),*&! #= shf{df c;'n ug{ afFsL Jofh !*,$*,&!,!(&
-!%,#^,)),*&!_ Go"gM Aofh d'NtaL /sd -!*,$*,&!,!(&_
$= c;'n ug{ afFsL sldzg
!,&!,^%,^($ %= ;08«L 8]6;{ !,*@,^#,^^!
!,%),(!,#$@ -@),&$,#%@_ Go"gM Joj:yf -@),&$,#%@_ !,^!,*(,#)(
*,!@,*(,@*^ ^= sd{rf/L ;fk6L / k]ZsL !),)^,)@,#!&
!,#^,!%,)&( &= clu|d e'QmfgL $,@(,%(,!@&
*= dfu{:y gub
(= dfu{:y -cGo_ r]s;d]t
!)=lagf;"rgf 8«fkm\6sf] e'QmfgL
!),$^,#!,!$^ !!= ckn]vg x'g afFsL vr{ (Software) !!,!),!#,$)%
^,%*,%*,%@) -#,*&,&@,^@^_ Go"gM ckn]vg (Amortization) -%,^!,(#,)&%_ %,$*,@),##)
!@= zfvf ldnfg lx;fa
!),%@,)$,%@! !#= cGo !@,$%,$#,@&&
$(,($,#^% !#=!= g]kfn /fi6« a}+saf6 k|fKt x'g afFsL %!,!&,@&(
^,#@,!*,%!^ !#=@= sd{rf/L 3/ shf{ afktsf] aLdf lk|ldod &,^@,(%,##@
#,^(,(!,^$) !#=#= cGo $,#!,#),^^^
!#=$= :ylut (Deferred) s/ ;DklQ
#(,)^,%#,$(^ hDdf #(,($,#*,!$#

cGo ;DklQ -yk ljj/0f_
@)^& ;fn cfiff9df;fGt cg';"rL !^-s_
o; jif{ ?=
ut jif{ ?= ljj/0f ! jif{;Dd !jif{b]lv dfly # # jif{eGbf hDdf
jif{;Dd dfly
!%,#^,)),*&! !=shf{df c;'n ug{ afFsL Aofh $,(#,%),#$@ $*,&),!*^ !#,)^,%),^^( !*,$*,&!,!(&
@=ljgf;"rgf 8«fkm\6sf] e'QmfgL
#=zfvf ldnfg lx;fa
;Defljt bfloTjx¿
@)^& ;fn cfiff9df;fGt cg';"rL !&

!= a}+spk/ bfaL k/]sf] t/ a}+sn] bfloTj :jLsf/ gu/]sf]
^,!#,^&,$@,^@( @= k|lttkqx¿ -k"/f /sd_ %,@$,)@,@),(^!
$,(@,$*,(*,$)& s= ^ dlxgfeGbf sd cjlwsf] #,%&,**,(#,@*&
!,@!,!*,$$,@@@ v= ^ dlxgfeGbf a9L cjlwsf] !,^^,!#,@&,^&$
#= k'gM l8:sfp06 ul/Psf lanx¿
@,$),(!,$(,%&% $= Dofb gfl3g;s]sf] Uof/]G6L÷a08 @,&#,!^,(%,*^%
%*,#*,@),%)# s= la8 a08 %!,^^,)#,!$*
!,^),@$,#),$&* v= k/km/d]G; a08 !,&*,)@,(*,$@#
@@,@*,(*,%($ u= cGo Uof/]06L÷a08 $#,$&,($,@($
%= r'Qmf jf e'Qmfg x'g afFsL z]o/ nufgL
%,(%,)$,&^# ^= km/jf8{ PS;r]Gh sG6«ofS6sf afFsL bfloTjx¿ ^,($,$(,)&*
$),%$,*),)## &= sn]S;gdf /x]sf lanx¿ @%,^(,)&,)(#
&(,($,!*,@(% *= d~h'/L tyf ;dy{g (Acceptance & Endorsement) !,)^,@$,^^,&&*
(= k|Tofe"lt k|lta4tf (Underwriting Commitment)
#,%^,&(,&!,%!& !)=ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) #,%&,$^,(^,!$!
!,%#,&@,(),$$$ !!=cGt/f{li6«o >]0fLs[t a}+ssf] sfp06/ Uof/]06Ldf lbPsf] Uof/]06L !,#@,)%,%@,#^%
!,#$,@(,^!,(#! !@=clu|d e'QmfgL Uof/]06L (Advance Payment Guarantee) !,^#,^@,!%,@)@
!#= shf{ k|jfxsf] nflu ljQLo hdfgt (Financial Guarantee)
(@,)(,%)) !$=cfos/afkt ;Defljt bfloTj (Contingent Liabilities on Income Tax)
!%=cGo -k'gM vl/b ;Demf}tfcGtu{tsf] shf{_
!^,@^,&&,@*,^*& hDdf !%,*(,@@,)#,$*#

Aofh cfDbfgL
@)^& ;fn cfiff9df;fGt cg';"rL !*

@,(),^),%$,&&$ s= shf{, ;fk6 / clwljsif{df $,#),##,!!,!*^
!,%^,(!,*),%^) != shf{ ;fk6 @,!!,)@,!@,)@&
!,##,^*,&$,@!$ @= clwljsif{ @,!(,#),((,!%(
!$,)^,(&,^@% v= nufgLdf !^,(^,!(,($%
!$,)^,(&,^@% != g]kfn ;/sf/sf] C0fkq !^,(^,!(,($%
!$,)^,(&,^@% s= 6«]h/L laN; !^,&*,&@,&*^
v= ljsf; C0fkq !&,$&,!%(
u= /fli6«o artkq
@= ljb]zL ;'/If0f
#= g]kfn /fi6« a}+s a08
$=l8a]Gr/ tyf a08
s= a}+s÷ljQLo ;+:yfx¿
v= cGo ;+:yfx¿
%=cGt/ a}+s shf{df Aofh
^*,@^,@@$ u= Ph]G;L df}Hbftdf $,@(,#((
!= :jb]zL a}+s÷ljQLo ;+:yfx¿
^*,@^,@@$ @= ljb]zL a}+sx¿ $,@(,#((
!&,%!,$@,(%@ 3= dfu tyf cNk ;"rgfdf k|fKt x'g] df}Hbftdf !@,)@,#&,@*@
#),%#,)(# != :jb]zL a}+s÷ljQLo ;+:yfx¿ &,#!,#&)
!&,@),*(,*%( @= ljb]zL a}+sx¿* !!,(%,)%,(!@
#,(@,!(,%^& ª= cGodf %,((,@#,%@^
!= ;l6{lkms]6 ckm l8kf]lh6
!,$%,#^,#)& @= cGt/ a}+s÷ljQLo ;+:yf shf{ #,^(,#),(@)
@,$^,*#,@^) #= cGo @,@(,(@,^)^
#,@^,&(,$!,!$@ hDdf $,^%,#%,@!,##*
*ljb]zL a}+sdf ul/Psf] nufgLaf6 k|fKt Aofh cfDbfgLnfO{ o; zLif{scGtu{t b]vfOPsf] 5 .

Aofh vr{
>fj0f !, @)^^ b]lv cfiff9 #@, @)^& ;Dd cg';"rL !(

!,%(,^^,&@,#*! s= lgIf]k bfloTjdf @,$),@$,^^,^&*
$#,^$,*(,#%! !=d'2tL lgIf]k !,@$,*!,*%,^$&
#$,)(,%),)&( !=!= :jb]zL d'b|f !,!$,&!,@#,&*#
(,%%,#(,@&@ !=@= ljb]zL d'b|f !),!),^!,*^$
#*,)*,!*,@#@ @=art lgIf]k $%,)*,)^,&*)
#&,^&,&^,$** @=!= :jb]zL d'b|f $$,^*,@),%##
$),$!,&$$ @=@= ljb]zL d'b|f #(,*^,@$&
&&,(#,^$,&(* #=dfu]sf] avt ltg'{kg]{ lgIf]k &),#$,&$,@%!
&^,(^,$%,$@& #=!= :jb]zL d'b|f ^(,&%,&^,&%(
(&,!(,#&! #=@= ljb]zL d'b|f %*,(&,$(@
$=;l6{lkms]6 ckm l8kf]lh6;\
(,)#,)),&$( v= shf{ ;fk6df !%,!#,*),*!(
&,#@,#),(!* !=C0fkq tyf a08 &,##,!#,$%@
@=g]kfn /fi6« a}+saf6 k|fKt shf{
!,&),^(,*#! #=cGt/ a}+s÷ljQLo ;+:yf shf{ &,*),^&,#^&
$=cGo ;Ful7t ;+:yf
%=cGo shf{
u= cGodf
!,^*,^(,&#,!#) hDdf @,%%,#*,$&,$(&

sldzg tyf l8:sfp06
>fj0f !, @)^^ b]lv cfiff9 #@, @)^& ;Dd cg';"rL @)

*,&*,#)* s= laN; vl/b tyf l8:sfp06 &,!@,)(!
!=:jb]zL
*,&*,#)* @=ljb]zL &,!@,)(!
!%,*&,#),)&% v= sldzg @),**,#@,((!
$,%$,&*,@*! !=k|lttkq ^,!%,@&,)^@
$,(*,##,!^$ @=hdfgtkq %,#$,^#,@@$
!,&!,@)$ #=sn]S;g kmL !,#$,()&
!,*#,@*,(@$ $=/]ld6]G; kmL @,$&,^#,(&@
$,$%,@!,&%& %=qm]l86 sf8{÷8]la6 sf8{ ^,%(,%$,&()
^=z]o/ k|Tofe"lt÷lgisfzg
&=;/sf/L sf/f]af/afkt
!,*(,@&( *=Ohfhtk|fKt sldzg÷Ph]G;L sldzgafkt @&,(^,^!(
@,)&,$^^ (=a§f cfDbfgL !,(@,$!&
@,#$,##,#(% u= cGo #,##,$!,!(@
!*,#),$!,&&* hDdf @$,@*,*^,@&$
cGo ;+rfng cfDbfgL

>fj0f !, @)^^ b]lv cfiff9 #@, @)^& ;Dd cg';"rL @!

((,((,&^( != ;]km l8kf]lh6 eN6sf] ef8f !,!&,$!,$^*
!@,!&,)*( @= qm]l86 sf8{ lgisfzg tyf gjLs/0f !%,*#,^^*
@,#(,&),*$% #= ATM/Debit sf8{ lgisf;g tyf gjLs/0f #,#),^#,!$#
@,^#,*!,$&( $= 6]n]S;÷l6=l6= @,*@,)*,@%)
@,%#,!$,%%% %= ;]jf z'Ns %,^&,@!,@!(
!),*$,&%) ^= gjLs/0f z'Ns &!,!(,*))
@,^),)%,^!@ &= cGo @,(*,&%,!!@
!!,#(,&$,)(( hDdf !^,*#,!@,^^)

;6xL 36a9 cfDbfgL÷gf]S;fgL
>fj0f !, @)^^ b]lv cfiff9 #@, @)^& ;Dd cg';"rL @@

-&#,%!,%)^_ != ljlgdo b/df ePsf] km/saf6 !,@%,!!,^%)
!(,@^,&*,^!& @= ljb]zL d'b|f sf/f]af/af6 -a§fafx]s_ @!,!%,$%,!*)
!*,%#,@&,!!! hDdf cfDbfgL÷gf]S;fg @@,$),%^,*#)
sd{rf/L vr{
>fj0f !, @)^^ b]lv cfiff9 #@, @)^& ;Dd cg';"rL @#

!!,)),(^,*)& != tna !#,!),&@,)%)
^,@$,)*,^(! @= eQf (,%&,$!,$@^
*^,@@,^&( #= ;+rosf]ifdf yk (*,^!,*%)
$!,^@,#&$ $= tflnd vr{ #!,^@,!^@
%,@),%^! %= kf]zfs ^,(&,@@@
@,%!,)%! ^= cf}ifwf]krf/ !,!@,))!
!,)%,!@,@!! &= aLdf !,@),$^,*)@
!,#$,%&,)(# *= k]G;g tyf pkbfg Joj:yf !,%!,@^,^#*
!,%^,(),)@# (= cGo !,@),#!,@)(
!),%*,@%& s= k|lzIffyL{ eQf
^,(&,#%( v= ;+lrt labfafktsf] e'QmfgL $,!*,^!$
&$,*!,!%( u= sd{rf/L vfgf vr{ &%,(!,@&)
^$,%#,@$& 3= sd{rf/L k|f]T;fxg tyf kfl/tf]lifs $),@!,#@%
@@,%&,@!,$() hDdf @&,(*,%!,#^)

sfof{no ;+rfng vr{
>fj0f !, @)^^ b]lv cfiff9 #@, @)^& ;Dd cg';"rL @$

%,)#,!),(&# != 3/ ef8f ^,@#,%$,%$&
!,$!,)$,@$) @= aQL, lah'nL / kfgL !,^^,%!,&@#
#$,)&,$&# #= dd{t tyf ;Def/ %!,)!,(%%
!),&$,^#@ s= ejg @$,@&,)$)
@),^#,*%$ v= ;jf/L ;fwg @#,@%,(#^
@,^*,(*& u= cGo #,$*,(&(
(!,$&,%(* $= aLdf !,)@,)#,&^#
!,*#,)%,@%^ %= kf]:6]h, 6]n]S;, 6]lnkmf]g, km\ofS; !,(#,%^,*#&
!,)(,*#,@^^ ^= sfof{no pks/0f kmlg{r/ / ;Def/ !,@),!),&!*
!,&^,!@,^#! &= e|d0f eQf / vr{ !,%),%^,$$)
@,^@,&!,#() *= d;nGb / 5kfO{ @,^!,!*,%()
$,^!,!@@ (= kqklqsf tyf k':ts $,^),^@#
@,(&,%*,**^ !)=lj1fkg / Jofj;fo k|j4{g #,!),*),!#)
!!,$*,))) !!= sfg"gL vr{ !$,%%,^))
!#,&%,### !@= rGbf !,$&,()(
!@,$^,*&( !#= ;+rfns;ldlt;DaGwL vr{ !*,$%,((@
!!,$#,))) s= a}7seQf !&,#),@))
!,)#,*&( v= cGo vr{ !,!%,&(@
%,(^,)!# !$=;fwf/0f;ef;DaGwL vr{ !),@#,(@&
#,)),))) !%= n]vfk/LIf0f;DaGwL vr{ #,)),)))
#,)),))) s= n]vfk/LIf0fz'Ns #,)),)))
v= cGo vr{
!^= /sd :yfgfGt/0f sldzg
(,^%,*$,#** !&= l:y/ ;DklQdf x|f; s§L !!,^%,$*,($*
!,%(,!#,*&) !*=k"j{;+rfng tyf cGo vr{ ckn]vg (Software) !,&$,@),$%)
$#,^$,&!@ !(= z]o/÷l8a]Gr/ lgisf;g vr{ &,%*,^((
@)=k|fljlws ;]jf zf]wegf{
^@,(!,$%@ @!= dgf]/~hg ^^,@^,&*@
@@= ckn]vg vr{
@,)&,@),))* @#= ;'/Iff vr{ @,^*,@^,^$!
@$=shf{ ;'/If0f lk|ldod
@%=sldzg / l8:sfp06
#,!^,@(,^*^ @^= cGo ^,@@,$^,))*
(!,@@,(^@ s= cGo ;]jf z'Ns !,&!,)%,(*)
!,%^,#^,@&% v= ;jf/L÷h]g]/]6/ OGwg !,($,^@,@)(
!,))) u= ldgfx tyf ckn]vg
!(,)),!%^ 3= ;jf/L ;fwg gljs/0f tyf cGo s/ !,(^,$@,**#
$,@&,))) ª= ;b:otf z'Ns $,^$,())
@#,%^,)#^ r= sfof{no ;kmfO tyf dd{t z'Ns @%,^^,)&^
@!,*^,@%& 5= cGo vr{ #),)#,(^)
#^,)%,##,!&$ hDdf $#,#%,(^,@*)
;Defljt gf]S;fgL Joj:yf
>fj0f !, @)^^ b]lv cfiff9 #@, @)^& ;Dd cg';"rL @%

!^,%*,%!,#*# != shf{ gf]S;fgL Joj:yfdf ePsf] j[l4 (,#),%^,%*$
@= nufgL gf]S;fgL Joj:yfdf ePsf] j[l4
#,%),))) #= u}/a}+lsË ;DklQ gf]S;fgL Joj:yf
$= cGo ;DklQdf ul/Psf] Joj:yf
!^,^@,)!,#*# hDdf (,#),%^,%*$
u}/;+rfng cfDbfgL÷gf]S;fgL
>fj0f !, @)^^ b]lv cfiff9 #@, @)^& ;Dd cg';"rL @^

!= nufgL laqmLaf6 cfDbfgL÷-gf]S;fgL_
!#,$&,)#& @= ;DklQ laqmLaf6 cfDbfgL÷-gf]S;fgL_ ^@,&^,%((
!^,)%,(&% #= nfef+z -v'b_ $#,@(,$%)
s= jfl0fHo a}+sx¿af6
!^,)%,(&% v= u|fdL0f ljsf; a}+sx¿af6 $#,@(,$%)
u= ljQLo ;+:yfx¿af6
3= ;Ful7t ;+:yfx¿af6
!= ;xfos sDkgLx¿
@= cGo
$= g]kfn /fi6« a}+saf6 k|fKt ;x'lnot
s= tf]lsPsf zfvfx¿sf] gf]S;fgafkt Ifltk"lt{
v= Aofh Ifltk"lt{
u= ;6xL sfp06/
%= cGo
@(,%#,)!@ v'b u}/;+rfng cfDbfgL÷-gf]S;fgL_ !,)^,)^,)$(
;Defljt gf]S;fgL Joj:yfaf6 lkmtf{

>fj0f !, @)^^ b]lv cfiff9 #@, @)^& ;Dd cg';"rL @&

!!,@%,%#,))( != shf{ gf]S;fgL Joj:yfaf6 lkmtf{ $,**,&%,$^@
@= u}/a}+lsË ;DklQ gf]S;fgL Joj:yfaf6 lkmtf{ !!,@%,)))
@!,)),))) #= nufgL Joj:yfaf6 lkmtf{
$= cGo ;DklQsf] Joj:yfaf6 lkmtf{
!!,$^,%#,))( hDdf %,)),)),$^@

c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{
>fj0f !, @)^^ b]lv cfiff9 #@, @)^& ;Dd cg';"rL @*

!= ckn]vg ePsf] shf{sf] c;'nL
@= :j]lR5s cjsfz vr{
#= c;'nL x'g g;Sg] shf{sf] ckn]vg -@* -s__
$= cGo vr{÷cfDbfgL
hDdf
ckn]lvt shf{sf] ljj/0f

>fj0f !, @)^^ b]lv cfiff9 #@, @)^& ;Dd cg';"rL @* -s_
qm=;+= shf{sf] k|sf/ ckn]vg ul/Psf] lwtf]sf] k|sf/ lwtf] d"NofÍgsf] shf{ :jLs[t ug]{ shf{ c;'nLsf s}lkmot
/sd tyf /sd cfwf/ clwsf/L÷tx nflu eP
u/]sf k|of;
!= rfn' k"FhL shf{
@= kl/of]hgf shf{
#= l:y/ k""FhL shf{
$= JolQmut shf{
%= cGo shf{
s'n shf{

;+rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L, ! k|ltzteGbf a9L z]o/ x'g]
z]o/xf]N8/x¿nfO{ uPsf] shf{ ;fk6 ljj/0f
-@)^& ;fn cfiff9df;fGt_ cg';"rL @(
vl/b tyf l8:sfp06 ul/Psf lanx¿, shf{, ;fk6 tyf clwljsif{df k|jflxt s'n /sddWo] ;+rfns, sfo{sf/L
k|d'v, ;+:yfks, sd{rf/L, ! k|ltzteGbf a9L z]o/ x'g] z]o/xf]N8/x¿ / lghx¿sf] kl/jf/sf ;b:o jf To:tf
JolQm hdfgL a;]sf] jf d]g]lhË Ph]G6 ePsf] s'g} ;+:yf jf sDkgLnfO{ uPsf] /sdsf] ljj/0f b]xfoadf]lhd
5.
;+:yfks÷;+rfns÷sfo{sf/L k|d'vsf] ut jif{sf] afFsL o; jif{sf] c;'nL o; jif{ yk cfiff9df;fGt;Dd afFsL

gffd ;fjfF Aofh ;fjfF Aofh shf{ ;fjfF Aofh
-s_ ;+rfns
!=
@=
#
$=
-v_ sfo{sf/L k|d'v
!=
@=
#=
-u_ ;+:yfks
!=
@=
#=
-3_ sd{rf/L
!=
@=
#=
-ª_ ! k|ltzteGbf a9L z]o/ x'g] z]o/xf]N8/x¿
!=
@=
#=
hDdf

k"hLsf]if tflnsf cg';"rL #) -s_ !
-?= )))_
-@)^& ;fn cfiff9df;fGt_
ljj/0f o; jif{ ut jif{
!=! hf]lvd efl/t ;DklQ
s= shf{ hf]lvd %,)),$!,$*! $,@(,&%,!(@
v= ;+rfng hf]lvd @%,!&,#!# !(,$!,*(!
u= ahf/ hf]lvd $,^$,*#^ #,(%,!*@
Pillar II cGtu{ t sf] ;dfof] h g
hf]8M g]=/f=a}+ssf] lgb]{zfg';f/ hf]lvd efl/t ;DklQsf] ! k|ltzt %,#),@#^
hf]8M ckof{Kt t/n ;DklQafkt s'n lgIf]ksf] k|ltzt
s'n hf]lvd efl/t ;DklQ (Pillar II cGtu{tsf] ;dfof]hg kl5) %,#%,%#,*^^ $,%#,!@,@^%
!=@ k"FhL sf]if
k|fylds k"FhL (Tier I) $%,%$,)($ #*,&(,(^(
s= r'Qmf k"FhL @$,)(,)(* @$,)&,)^(
v= O{l/l8d]jn ggSo'Do'n]l6e lk|km/]G; z]o/
u= z]o/ lk|ldod !!,*$(
3 k|:tfljt af]g; z]o/
ª= ;fwf/0f hu]8f sf]if !),*(,!&) *,#%,(*)
r= ;l~rt gfkmf÷gf]S;fg ut cf=a= ;Ddsf] !,%^,%%* ^&,$&(
5= rfn' jif{sf] gfkmf @,%&,)%% *(,)&(
h= k"FhL lkmtf{ ;dfof]hg sf]if ^,#),#^$ $,*),#^!
em= k"FhL ;dfof]hg sf]if
`= nfef+z ;lds/0f sf]if
6= C0fkq e'QmfgL sf]if
7= cGo :jtGq sf]ifx¿
36fpg]M
s= Voflt
v= ckn]vg gul/Psf ljljw ;DklQ
u= Ohfhtk|fKt ljQLo ;+:yfsf] ;fwf/0f z]o/df nufgL
3= ljQLo :jfy{ ePsf] ;Ful7t ;+:yfsf] z]o/df nufgL
ª= ;LdfeGbf a9L ;Ful7t ;+:yfdf nufgL
r= k|Tofe"lt;DaGwL k|lta4tfaf6 x'g] nufgL
5= kf/:kl/s qm; xf]lN8Ë
h= cGo
Pillar II cGtu{ t sf] ;dfof] h g
36fpg]M ^=$ -s_ -!_ cg';f/ ckof{Kt Joj:yf
36fpg]M ^=$ -s_ -@_ cGt/ut ;DalGwt kIfnfO{ tyf lgif]lwt
If]qdf k|jflxt shf{÷;'ljwf
k"/s k"FhL (Tier II) !),(^,(%! !@,!%,#*%
s= So"Do"n]l6e÷lkmtf{ x'g] cu|flwsf/ z]o/
v= ;'/If0f g/flvPsf] ;xfos cfjlws C0f !),%),))) !),%),)))
36fpg]M 5YMT a08÷l8a]Gr/df @) k|ltzt l8:sfpG6 -#,(),)))_ -@,#),)))_
u= xfOla|8 k"FhL pks/0fx¿
3= c;n shf{ gf]S;fgL Joj:yf $,)%,^%@ #,^&,%!$
ª= ;6xL ;lds/0f sf]if #),(^* @&,*$)
r= nufgL ;dfof]hg sf]if #))
5= ;DklQ k'gd{"NofÍg sf]if
h= cGo sf]ifx¿ #@ #@
hDdf k"FhL sf]if (Tier I + Tier II) %^,%!,)$% %),(%,#%#
!=# k"FhLsf]if cg'kft
k|fylds k"FhL÷s'n hf]lvd efl/t ;DklQ (Tier I) *=%)% *=%^%
k"FhL sf]if÷s'n hf]lvd efl/t ;DklQ (Tier I & Tier II) !)=%%% !!=@$%

shf{ hf]lvd cg';"rL #) -v_
-@)^& ;fn cfiff9df;fGt_ -?= )))_
rfn' cf=a= ut cf=a=
lstfaL ljz]if u0fgf ug{
;DklQ v'b /sd % hf]lvd efl/t hf]lvd efl/t
d"No Joj:yf ;lsg] CRM /sd /sd
jf;nftleqsf] sf/f]af/ -s_ -v_ -u_ -3_Ö-s_-v_-u_ -ª_ -r_Ö-3_x-ª_
gub df}Hbft !%,@%,$$@ !%,@%,$$@ )%
g]kfn /fi6« a}+sdf /x]sf] df}Hbft #@,#&,@!& #@,#&,@!& )%
g]kfn ;/sf/sf] C0fkqdf nufgL $@,)!,*%) $@,)!,*%) )%
g]kfn ;/sf/pk/sf] ;Dk"0f{ bfaL )%

g]kfn /fi6« a}+s C0fkqdf ul/Psf] nufgL )%
g]kfn /fi6« a}+spk/sf] ;Dk"0f{ bfaL )%
ljb]zL ;/sf/ tyf s]Gb|Lo a}+spk/sf] bfaL (ECA rating 0-1) )%
ljb]zL ;/sf/ tyf s]Gb|Lo a}+spk/sf] bfaL (ECA rating -2) @)%
ljb]zL ;/sf/ tyf s]Gb|Lo a}+spk/sf] bfaL (ECA rating -3) %)%
ljb]zL ;/sf/ tyf s]Gb|Lo a}+spk/sf] bfaL (ECA rating 4-6) !))%
ljb]zL ;/sf/ tyf s]Gb|Lo a}+spk/sf] bfaL (ECA rating -7) !%)%
BIS IMF ECB EC / ax'klIfo )%
ljsf; a}+spk/sf] bfaL !))%
;fj{hlgs ;+:yfpk/sf] bfaL (ECA Rating 0-1) @)%
;fj{hlgs ;+:yfpk/sf] bfaL (ECA Rating -2) %)%
;fj{hlgs ;+:yfpk/sf] bfaL (ECA Rating 3-6) !))%
;fj{hlgs ;+:yfpk/sf] bfaL (ECA Rating -7) !%)%
tf]lsPsf] k"FhLsf]if sfod ug]{ :jb]zL a}+spk/sf] bfaL #,(),$)! #,(),$)! @)% &*,)*) (,!)*
tf]lsPsf] k"FhLsf]if sfod gug]{ :jb]zL a}+spk/sf] bfaL %$,!%* %$,!%* !))% %$,!%* !,%^,@&@
ljb]zL a}+spk/sf] bfaL (ECA Rating 0-1) @$,*(,))! @$,*(,))! @)% $,(&,*)) $,(),$*@
ljb]zL a}+spk/sf] bfaL (ECA Rating -2) *,!*,^$^ *,!*,^$^ %)% $,)(,#@# !,($,)))
ljb]zL a}+spk/sf] bfaL (ECA Rating 3-6) !))%
ljb]zL a}+spk/sf] bfaL (ECA Rating -7) !%)%
tf]lsPsf] k"FhLsf]ifdf ! k|ltzteGbf a9Ln]
k"FhLsf]if sfod ug]{ SAARC If]qleq :yfkgf
ePsf ljb]zL a}+spk/sf] bfaL @^,&!,#^) @^,&!,#^) @)% %,#$,@&@ ^,*&,&$^
:jb]zL ;+3 ;+:yfx¿pk/sf] bfaL @,^!,#^,!!! !^,$#^ ^,%),!*@ @,%$,^(,$(# !))% @,%$,^(,$(# @,**,#%,$@(
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shf{ hf]lvd =======qmdzM
cg';"rL #) -v_
-@)^& ;fn cfiff9df;fGt_ -?= )))_
rfn' cf=a= ut cf=a=
-s_ -v_ -u_ -3_Ö-s_-v_-u_ -ª_ -r_Ö-3_x-ª_
ljb]zL ;+3 ;+:yfx¿pk/sf] bfaL (ECA Rating 0-1) @)%

ljb]zL ;+3 ;+:yfx¿pk/sf] bfaL (ECA Rating -2) %)%
ljb]zL ;+3 ;+:yfx¿pk/sf] bfaL (ECA Rating 3-6) !))%
ljb]zL ;+3 ;+:yfx¿pk/sf] bfaL (ECA Rating -7) !%)%
pkef]Uo tyf ;fgf shf{ (Regulatory Retail
Portfolio) -efvf ggf3]sf]_ #^,)*,*#@ !,@() %,*^,%#@ #),@!,)!) &%% @@,^%,&%* $*,!(,%&@
u|fg"nfl/6L ;Ldfafx]s cGo zt{ kfngf u/]sf]
Portfolio except for Granularity) !))%
cfjf;Lo 3/hUufaf6 ;'/lIft bfaL !!,*(,*$^ !!,*(,*$^ ^)% &,!#,()*
cfjf;Lo 3/hUufaf6 k"0f{ ;'/lIft gePsf] bfaL !%)%
cfjf;Lo 3/hUufaf6 ;'/lIft bfaL -efvf gf3]sf]_ $@# $@# !))%
Jofkfl/s 3/hUufaf6 ;'/lIft bfaL %&,^@,*^% %&,^@,*^% !))% %&,^@,*^%
e'QmfgL cjlw ;dfKt eO;s]sf] bfaL -cfjf;Lo
3/hUufaf6 ;'/lIft bfaLafx]s_ @,%#,^!@ @,)^,##@ $&,@*) !%)% &),(@) @),&@^
pRr hf]lvdo'Qm bfaL #(,(^,&%! #(,(^,&%! !%)% %(,(%,!@&
:6s PS;r]Ghdf ;"rLs[t sDkgLsf] z]o/ /
cGo k"FhLut pks/0fdf ePsf] nufgL !^,%)) #,#)) !#,@)) !))% !#,@)) !*,#))
:6s PS;r]Ghdf ;"rLs[t gePsf] sDkgLsf] z]o/ /
cGo k"FhLut pks/0fdf ePsf] nufgL %),!$^ %),!$^ !%)% &%,@!* ^$,))^
cGo ;DklQ @!,%(,*$& ^,@$,!^@ !%,#%,^*% !))% !%,#%,^*% !$,!@,))#
hDdf %,*%,^#,))& *,%!,($@ !@,#^,&!$ %,^$,&$,#%@ $,#$,&%,*)* #,^&,)&,^$@
jf;nftaflx/sf] sf/f]af/
h'g;'s} a]nf lkmtf{ lng ;lsg] k|lta4tf )%
laN; sn]S;g )%
clu|d ljlgdo ;Demf}tf ^(,$$( ^(,$$( !)% ^,($% %,(%)
^ dlxgfeGbf sd cjlwsf] k|lttkq
:jb]zL sf/f]af/ kIf !,)@,*#! @#,$@( &(,$)# @)% !%,**! $!,&(!
ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) #),^),^)) #,%(,@(* @&,)!,#)@ @)% %,$),@^) &,^@,#!)
ljb]zL sf/f]af/ kIf (counter party) (ECA -2) %)%
ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) $,!%,$^@ @%,$!# #,(),)$( !))% #,(),)$( $,$%,$*)
ljb]zL sf/f]af/ kIf (counter party) (ECA -7) !%)%
^ dlxgfeGbf a9L cjlwsf] k|lttkq
:jb]zL sf/f]af/ kIf !,$^,!%& @!,(*@ !,@$,!&$ %)% ^@,)*& !,)@,(%#

shf{ hf]lvd ========qmdzM
cg';"rL #) -v_
-@)^& ;fn cfiff9df;fGt_ -?= )))_
rfn' cf=a= ut cf=a=
-s_ -v_ -u_ -3_Ö-s_-v_-u_ -ª_ -r_Ö-3_x-ª_
ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) !$,$*,%%& *),$&@ !#,^*,)*% @)% @,&#,^!& !,*$,(%^
ljb]zL sf/f]af/ kIf (counter party) (ECA -2) %)%
ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) ^^,^!$ @,$)! ^$,@!# !))% ^$,@!# $(,^&*
la8 a08 k/km/d]G; a08 sfp06/ Uof/]06L
:jb]zL sf/f]af/ kIf @&,#!,^(^ !,#!,*$& @%,((,*$( %)% !@,((,(@$ !@,)$,%&%
ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) !,%),)*^ !,%),)*^ @)% #),)!& $$,*@@
ljb]zL sf/f]af/ kIf (counter party) (ECA -2) !!,##,%%@ !!,##,%%@ %)% %,^^,&&^ ^,%%,*&)
ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) #^,(!$ #^,(!$ !))% #^,(!$ !,$$)
k|Tofe"lt (Underwriting) ;DaGwL k|lta4tf %)%
a}+saf6 ;'/If0fsf] ¿kdf k|bfg ul/Psf
hdfgtx¿ (Lending of Bank's Securities
or Posting of Securities as collateral) !))%
k'gM v/Lb ;Demf}tfcGtu{tsf] shf{ !))%
clu|d e'QmfgL hdfgt !^,#^,@!% @*,#*^ !^,)&,*@( !))% !^,)&,*@( !#,@%,$$$
ljQLo hdfgt !))%
:jLsf/ tyf b/lk7 Acceptance and
Endorsements !),^@,$^& !,)^,@$& (,%^,@@) !))% (,%^,@@) &,!(,$&^
e'QmfgL gul/Psf] efu tyf cf+lzs e'QmfgL
ul/Psf] z]o/ tyf ;'/If0f (Unpaid portion
of partly paid shares and securities) !))%
ckl/jTo{ shf{ k|lta4tf 5f]6f] cjlw #%,&$,^(^ #%,&$,^(^ @)% &,!$,(#( &,!#,%($
ckl/jTo{ shf{ k|lta4tf nfdf] cjlw %)%
cGo ;Defljt bfloTjx¿ !))% (,@!)
e'QmfgL lbgafFsL Uof/]06L bfaL @))%
hDdf !,%^,#%,@(^ &,&(,$&% !,$*,%%,*@@ ^%,^%,^&# ^@,^&,%%)
s'n shf{ hf]lvd &,$!,(*,#)$ *,%!,($@ @),!^,!** &,!#,#),!&$ %,)),$!,$*! $,@(,&%,!(@
Pillar II cGtu{tsf] ;dfof]hg
hf]8M ^=$ -s_ -#_ cGtu{t k|ltu|fxs

shf{ tyf ;'ljwf ;LdfeGbf a9L k|jflxt
shf{ ;'ljwfsf] !) k|ltzt
hf]8M ^=$ -s_ -$_ cGtu{t k'gM :jLsf/
x'g]u/L laqmL ul/Psf shf{x?sf] ! k|ltzt
s'n shf{ hf]lvd -Pillar II cGtu{tsf]
;dfof]hg kl5_ &,$!,(*,#)$ *,%!,($@ @),!^,!** &,!#,#),!&$ %,)),$!,$*! $,@(,&%,!(@

Credit Risk Mitigation (CRM) sf] nflu of]Uo /sd
-@)^& ;fn cfiff9df;fGt_ cg';"rL #) -u_
-?= )))_
cfKfm\gf] a}+sdf cGo a}+sdf ;'g ;/sf/ tyf g]kfn cGo b]zsf] :jb]zL ljb]zL jx'kIfLo ljb]zL a}+ssf]
/x]sf] lgIf]k /x]sf] lgIf]k g]kfn /fi6« ;/sf/sf] ;/sf/sf] a}+ssf] ljsf; a}+sx¿sf] hdfgt tyf hDdf ut jif{sf]
hDdf
shf{ /sd a}+s hdfgt hdfgt hdfgt hdfgt ;'/If0f

-s_ -v_ -u_ -3_ -ª_ -r_ -5_ -h_ -h_
jf;nftleqsf] sf/f]af/
gub df}Hbft
g]kfn /fi6« a}+sdf /x]sf] df}Hbft
;'g
g]kfn ;/sf/sf] C0fkqdf nufgL
g]kfn ;/sf/pk/sf] ;Dk"0f{ bfaL
g]kfn /fi6« a}+s C0fkqdf ul/Psf] nufgL
g]kfn /fi6« a}+spk/sf] ;Dk"0f{ bfaL
ljb]zL ;/sf/ tyf s]Gb|Lo a}+spk/sf]
bfaL (ECA rating 0-1)
bfaL (ECA rating -2)
bfjL (ECA rating 4-6)
BIS, IMF, ECB, EC / ax'klIfo ljsf;
a}+sx¿pk/sf] bfaL
cGo ax'kIfLo ljsf; a}+sx?¿pk/sf] bfaL
;fj{hlgs ;+:yfpk/sf] bfaL (ECA Rating 0-1)
qmdzM
48
-?= )))_
cfKfm\gf] a}+sdf cGo a}+sdf ;'g ;/sf/ tyf g]kfn cGo b]zsf] :jb]zL ljb]zL jx'kIfLo ljb]zL a}+ssf] ut jif{sf]
/x]sf] lgIf]k /x]sf] lgIf]k g]kfn /fi6« ;/sf/sf] ;/sf/sf] a}+ssf] ljsf; a}+sx?sf] hdfgt tyf hDdf
shf{ /sd a}+s hdfgt hdfgt hdfgt hdfgt ;'/If0f hDdf

-s_ -v_ -u_ -3_ -ª_ -r_ -5_ -h_ -h_
;fj{hlgs ;+:yfpk/sf] bfaL (ECA Rating -2)
;fj{hlgs ;+:yfpk/sf] bfaL (ECA Rating 3-6)
;fj{hlgs ;+:yfpk/sf] bfaL (ECA Rating -7)
tf]lsPsf] k"FhLsf]if sfod ug]{ :jb]zL a}+spk/sf] bfaL
tf]lsPsf] k"FhLsf]if sfod gug]{ :jb]zL a}+spk/sf] bfaL
ljb]zL a}+spk/sf] bfaL (ECA Rating 0-1)
ljb]zL a}+spk/sf] bfaL (ECA Rating -2)
tf]lsPsf] k"FhLsf]ifdf ! k|ltzteGbf a9Ln] k"FhLsf]if sfod
ug]{ SAARC If]qleq :yfkgf ePsf ljb]zL a}+spk/sf] bfaL

:jb]zL ;+3 ;+:yfx¿pk/sf] bfaL (%,&)! !,*$,^$@ !,%^* #,^*,@&@ ^,%),!*@ #,(*,*#(
ljb]zL ;+3 ;+:yfx¿pk/sf] bfaL (ECA Rating 0-1)

ljb]zL ;+3 ;+:yfx¿pk/sf] bfaL (ECA Rating -2)
ljb]zL ;+3 ;+:yfx¿pk/sf] bfaL (ECA Rating 3-6)
ljb]zL ;+3 ;+:yfx¿pk/sf] bfaL (ECA Rating -7)
Portfolio) -efvf ggf3]sf]_ **,!)! $,(&,)%# !,#&* %,*^,%#@ (,#$,%$)

qmdzM
49
-?= )))_
-s_ -v_ -u_ -3_ -ª_ -r_ -5_ -h_ -h_

u|fg"nfl/6L ;Ldfafx]s cGo zt{ kfngf u/]sf]
pkef]Uo tyf ;fgf shf{ (Regulatory Retail Portfolio)
cfjf;Lo 3/hUufaf6 ;'/lIft bfaL

cfjf;Lo 3/hUufaf6 k"0f{ ;'/lIft gePsf] bfaL
cfjf;Lo 3/hUufaf6 ;'/lIft bfaL -efvf gf3]sf]_
Jofkfl/s 3/hUufaf6 ;'/lIft bfaL
e'QmfgL cjlw ;dfKt eO;s]sf] bfaL
-cfjf;Lo 3/hUufaf6 ;'/lIft bfaL afx]s_
pRr hf]lvdo'Qm bfaL
:6s PS;r]Ghdf ;"rLs[t sDkgLsf] z]o/ /
cGo k"FhLut pks/0fdf ePsf] nufgL
:6s PS;r]Ghdf ;"rLs[t gePsf] sDkgLsf]
z]o/ / cGo k"FhLut pks/0fdf ePsf] nufgL
cGo ;DklQ
jf;nftaflx/sf] sf/f]af/
clu|d ljlgdo ;Demf}tf
^ dlxgfeGbf sd cjlwsf] k|lttkq
:jb]zL sf/f]af/ kIf @#,$@( @#,$@( !!,^^#
qmdzM
50
-?= )))_

-s_ -v_ -u_ -3_ -ª_ -r_ -5_ -h_ -h_
ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) #,%(,@(* #,%(,@(* $,@#,)@#
ljb]zL sf/f]af/ kIf (counter party) (ECA -2)
ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) @%,$!# @%,$!# @$,@@^
^ dlxgfeGbf a9L cjlwsf] k|lttkq
:jb]zL sf/f]af/ kIf @!,(*@ @!,(*@ !,$$&
ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) *),$&@ *),$&@ @*,(@)
ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) @,$)! @,$)! !,!!!
la8 a08, k/km/d]G; a08, sfp06/ Uof/]06L !,#!,*$& !,#!,*$& !,$),!$)
:jb]zL sf/f]af/ kIf
ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1)
sf/f]af/ kIf (counter party) (ECA -2)
ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6)
bfaL k/]sf] tyf e'QmfgL gul/Psf hdfgt
k|Tofe"lt (Underwriting) ;DaGwL k|lta4tf
a}+saf6 ;'/If0fsf] ¿kdf k|bfg ul/Psf
hdfgtx¿ (Lending of bank'ssecurities
or posting of securities as collateral)
k'gM v/Lb ;Demf}tfcGtu{tsf] shf{
clu|d e'QmfgL hdfgt @*,#*^ @*,#*^ !&,%!*
qmdzM
51
-?= )))_
cfKfm\gf] a}+sdf cGo a}+sdf ;'g ;/sf/ tyf g]kfn cGo b]zsf] :jb]zL ljb]zL jx'kIfLo ljb]zL a}+ssf]
/x]sf] lgIf]k /x]sf] lgIf]k g]kfn /fi6« ;/sf/sf] ;/sf/sf] a}+ssf] ljsf; a}+sx?sf] hdfgt tyf ut jif{sf]
shf{ /sd a}+s hdfgt hdfgt hdfgt hdfgt ;'/If0f hDdf hDdf

-s_ -v_ -u_ -3_ -ª_ -r_ -5_ -h_ -h_
ljQLo hdfgt
:jLsf/ tyf b/kL7 Acceptance and Endorsements !,)^,@$& !,)^,@$& &(,($@
e'QmfgL gul/Psf] efu tyf cf+lzs e'QmfgL ul/Psf]
z]o/ tyf ;'/If0f
ckl/jTo{ shf{ k|lta4tf 5f]6f] cjlw
ckl/jTo{ shf{ k|lta4tf nfdf] cjlw
cGo ;Defljt bfloTjx¿
52
;~rfng hf]lvd
cg';"rL #)-3_
@)^& ;fn cfiff9df;fGt -?= )))_
@)^& cfiff9 df;fGtsf] clwNnf jif{x?
ljj/0f ut jif{
klxnf] jif{ bf];|f] jif{ t];|f] jif{
v'b Aofh cfDbfgL *,((,$%& !@,)@,!!& !%,*),(^*
sldzg tyf l8:sfp06 !,^#,*(( @,!%,@(@ !,*#,)$@
cGo ;+rfng cfDbfgL $&,#!( ^^,#&& !,!#,(&$
;6xL 36a9 cfDbfgL !,#%,#%% !,^%,*#( !,*%,#@&
o; jif{sf] yk Aofh d'NtaL lx;fa !@,$(( !^,@#& $^,(@#
s'n cfDbfgL -s_ !@,%*,%#) !^,^%,*^@ @!,!),@#$
tf]lsPsf] k|ltzt -v_ !%% !%% !%%
tf]lsPsf] k|ltztn] x'g] s'n cfDbfgL -u_ Ö -s_x-v_ !,**,&&( @,$(,*&( #,!^,%#%
;+rfng hf]lvdsf] nflu cfjZos k"FhL -3_ Ö -u_ sf] cf};t @,%!,&#! !,($,!*(
hf]lvd ef/ (Reciprocal of capital requirement) -ª_ !) !)
;+rfng hf]lvdsf] nflu hf]lvd efl/t /sd -r_ Ö -3_x-ª_ @%,!&,#!# !(,$!,*(!
ahf/ hf]lvd
cg';"rL #)-ª_
@)^& ;fn cfiff9df;fGt -?=_
@)^& cfiff9df;fGt @)^^ cfiff9
df;fGt ljb]zL
qm=;+= ljj/0f ljb]zL d'b|fsf] ljb]zL d'b|fsf] ljb]zL d'b|fsf] ;fGble{s d'b|fsf] ;fGble{s
v'b cj:yf -lj=d"_ v'b cj:yf -g]=?=_ v'b cj:yf -g]=?=_ v'b cj:yf -g]=?=_
! ef/tLo ?k}ofF %),!$,@^,&!& *),@@,*@,&$* *),@@,*@,&$* $%,@#,^*,!#$

@ cd]l/sL 8n/ !@,!#,^&@ (,)$,!*,%(* (,)$,!*,%(* @(,^%,)!,^*!
# o'/f] *),^^! &&,@%,^*& &&,@%,^*& !,%^,&(,***
$ kfpG8 :6ln{ª #(,$%( $%,!^,!!% $%,!^,!!% #!,)*,#(^
% l:j; k|}+ms !*,$*# !#,!!,&@! !#,!!,&@! %@,(!,)!^
^ c:6«]lnog 8n/ ^*,*$# $$,^%,*^% $$,^%,*^% !(,!(,(!#
& Sofg]l8og 8n/ @@,(*# !^,#$,#@) !^,#$,#@) (,(&,$!%
* l;Fufk'/ 8n/ $(,#*) @^,^!,%(! @^,^!,%(! @^,@#,()$
( hfkfgL o]g !,%&,%%,$^! !,##,&!,^^) !,##,&!,^^) *(,(*,#!^
!) lrlgof o'cfg (,%*) !,)#,)*! !,)#,)*! @,#*,!#@
!! ;fpbL c/a l/ofn !,**@ #^,*^* #^,*^* !,)*,&*%
!@ stf/L l/ofn ^)) !!,&&* !!,&&* $*,$@(
!# yfO{ ef6 @,#&,$#^
!$ ;+o'Qm c/a Old/]6\; lb/fd %) (&$ (&$ !,$^,)**
!% dn]l;og l/+lu6 !,@$) @&,$%$ @&,$%$ @!
!^ l:jl8; qmf]g/ $@,)&) $,@$,)^* $,@$,)^* *,&),*((
!& 8]lg; qmf]g/ %@,()# ^,&$,%!# ^,&$,%!# !!,*!,#^(
!* xªsË 8n/ $#) $,)($ $,)($ $$,!&*
Total Open Position -s_ (@,(^,&!,!#$ &(,)#,^#,(((
tf]lsPsf] k|ltzt -v_ %=))% %=))%
ahf/ hf]lvdsf] nflu cfjZos k"FhL -u_Ö-s_x-v_ $,^$,*#,%%& #,(%,!*,@))
hf]lvd ef/ (Reciprocal of capital requirement) -3_ !) !)
ahf/ hf]lvdsf] nflu hf]lvd efl/t /sd -ª_Ö-u_x-3_ $^,$*,#%,%^& #,(%,!*,!(,((
ahf/ hf]lvdsf] nflu hf]lvd efl/t /sd ?= xhf/df $,^$,*#^ #,(%,!*@
k|d'v ;"rsfÍ cg';"rL #!
-ljut % jif{sf kl/;'rsx¿_
cf=j= cf=j= cf=j= cf=j= cf=j=
ljj/0f ;"rsfÍ -)^@÷^#_ -)^#÷^$_ -)^$÷^%_ -)^%÷^^_ -)^^÷^&_
!= v'b gfkmf÷s'n cfDbfgL k|ltzt @#=(( @%=)& @%=## @@=(& @#=^&
@= k|ltz]o/ cfDbfgL ?= %(=#% ^@=%& %&=*& #&=$@ %@=%%
#= k|ltz]o/ ahf/ d"No ?= !,@^) !,&@( @,$%) !,#** &)%
$= d"No cfDbfgL cg'kft (PE Ratio) cg'kft @!=@# @&=^# $@=## #&=!) !#=$@
%= z]o/ k"FhLdf nfef+z -af]g;;lxt_ k|ltzt %%=$^ #)=)) $)=*# @)=)) @%=))
^= z]o/ k"FhLdf gub nfef+z e'QmfgL k|ltzt @)=)) %=)) &=%) @)=)) @%=))
&= Aofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt &=#@ &=## ^=(# &=*( !)=%!
*= sd{rf/L vr{÷s'n ;+rfng vr{ k|ltzt #*=&& #&=#( #&=$! #*=%) #(=@#
(= s'n lgIf]k tyf ;fk6Ldf Aofh vr{ k|ltzt @=%@ @=&! @=&( #=%# $=((
!)=;6xL 36a9 cfDbfgL÷s'n cfDbfgL k|ltzt *=^) ^=&& ^=)# $=&( $=!(
!!= sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt $!=*$ $(=&^ %$=%) %&=%# ^$=^!
!@=v'b gfkmf÷shf{ ;fk6 k|ltzt @=^^ @=*@ @=%# @=$% #=)(
!#= v'b gfkmf÷s'n ;DklQ cg'kft !=^! !=&( !=&& !=^* @=!(
!$=s'n shf{÷lgIf]k k|ltzt ^(=^# &@=%^ &(=(! &*=*^ *!=&$
!%=s'n ;+rfng vr{*÷s'n ;DklQ k|ltzt !=$# !=#* !=@& !=)( !=@#
!^= hf]lvd efl/t ;DklQdf
k"FhL sf]ifsf] kof{Kttf
s= k|fylds k"FhL k|ltzt &=(& &=() &=&! *=%^ *=%)
v= k"/s k"FhL k|ltzt $=)! $=@^ #=%& @=^* @=)%
u= s'n k"FhL sf]if k|ltzt !!=(& !@=!& !!=@* !!=@$ !)=%%
!&=t/ntf (CRR) k|ltzt !#=^! !)=$& !)=(! !)=#@ &=&&
!*=lgliqmo shf{÷s'n shf{ cg'kft @=)& @=#& !=!@ )=%* )=^@
!(=Aofh b/ cGt/ (Weighted
Average Interest Rate Spread) k|ltzt #=() #=(( $=)) #=($ $=#^
@)=a's g]6jy{ ?=-xhf/df_ !$,!%,$$) !*,&*,!@$ @^,*^,&*^ #(,)&,*$) $%,*%,#(#
@!=s'n z]o/ ;+Vof %(,)%,*^) *),!#,%@^ !,@),#(,!%$ @,$),&),^*( @,$),(),(&&
@@=s'n sd{rf/L ;+Vof #() %!$ ^@@ &^^ *&&
@#=a's Eofn' k|ltz]o/ ?= @$) @#$ @@# !^@ !()
*s'n ;+rfng vr{ Ö sd{rf/L vr{ ± sfof{no ;+rfng vr{

k|d'v n]vf gLltx¿
cg';"rL #@
!= n]vfsf cfwf/x¿
s_ k|:t't cfly{s ljj/0fx¿ ;j{dfGo n]vf l;4fGt, g]kfn n]vfk/LIf0f dfkb08, sDkgL P]g, @)^#, a}+s
tyf ljQLo ;+:yf;DaGwL P]g, @)^# / g]kfn /fi6« a}+ssf] lgb]{zgnfO{ ;d]t cfwf/ dfgL tof/ kfl/Psf
5g\ .
v_ cfly{s ljj/0fx¿, cGoyf pNn]v ul/Psf]df afx]s P]ltxfl;s nfutsf] cfwf/df tof/ kfl/Psf 5g\ .
u_ cfly{s ljj/0fx¿ cGoyf pNn]v ul/Psf]df afx]s Pq"mon (Accrual) cfwf/df tof/ kfl/Psf 5g\ .
3_ ljQLo ljj/0fx¿ g]kfn /fi6« a}+sn] tf]s]sf] 9fFrfadf]lhd /x]sf] 5 .
@= Aofh tyf sldzg cfo
s_ shf{ tyf ;fk6df c;"nL ePsf] AofhnfO{ g]kfn /fi6« a}s + sf] lgb]z
{ fg';f/ gub k|flKtsf] cfwf/df cfDbfgL
hgfOPsf] 5 . -n]vf;DaGwL l6Kk0fLx¿ g+= ^ df x]g'{x'g_
v_ sldzg tyf z'NsnfO{ gub k|flKtsf] cfwf/df cfDbfgL hgfpg] ul/Psf] 5 . t/ Ps jif{eGbf nfdf]
cjlwsf] hdfgLaf6 cflh{t ?= !,)),)))÷ -Ps nfv_ eGbf a9Lsf] sldzgnfO{ hdfgLsf] cjlwe/
k|fKt x'g] ;dosf] cfwf/df n]vfÍg ul/Psf] 5 .
#= ;6xL 36a9 ;dfof]hg
s_ jf;nftsf] ldltdf /x]sf] ljb]zL d'b|f ;DklQ Pj+ bfloTjx¿ ;f]xL ldltdf sfod /x]sf] vl/b b/sf]
cfwf/df ¿kfGt/0f ul/Psf] 5 .
v_ ljb]zL d'b|fsf] sf/f]af/df vl/b tyf laqmL d"Noaf6 ePsf] gfkmf÷gf]S;fg /sdnfO{ æ;6xL sf/f]af/
cfDbfgL jf vr{Æ zLif{sdf n]vfÍg ul/Psf] 5 .
u_ ljb]zL d'b|fsf] ljlgdo b/df ePsf] km/saf6 ePsf] v'b gfkmf÷gf]S;fg k'gd"{NofÍgsf] avt æ;6xL
k'gd"N{ ofÍg cfDbfgL÷gf]S;fgÆ zLif{sdf n]vfÍg ul/Psf] 5 . g]kfn /fi6« a}s+ sf] lgb]z
{ fg';f/ ;6xL 36a9
gfkmf÷gf]S;fgsf] @%Ü n] x'g] /sd cfly{s jif{sf] ;dflKtdf ;6xL 36a9 sf]ifdf ;fl/Psf] 5 .
$= ;Defljt shf{ gf]S;fgL Joj:yf tyf c;"nL x'g g;Sg] shf{x¿sf] ckn]vg
s_ shf{ tyf ;fk6df g]kfn /fi6« a}+ssf] lgb]{zgcg';f/ ;Defljt shf{ gf]S;fgLafktsf] Joj:yf ul/Psf]
5.
v_ jf;nftdf plNnlvt shf{ tyf ;fk6L g]kfn /fi6« a}s + sf] lgb]z
{ gadf]lhd shf{ gf]S;fgLafktsf] Joj:yf
/sd Go"g u/L b]vfOPsf] 5 .
u_ c;"nL x'g g;Sg] v/fa shf{x¿sf] ckn]vg ubf{ gfkmf gf]S;fg lx;fadf vr{ n]vL ;f]afkt ul/Psf]
Joj:yf shf{ gf]S;fgL Joj:yfaf6 lkmtf{ zLif{sdf cfDbfgL b]vfOg]5 .
v/fa shf{ ckn]vg;DaGwL sfo{ljlw g]kfn /fi6« a}+såf/f :jLs[t a}+ssf] shf{ ckn]vg ljlgodfjnLdf
pNn]v ePadf]lhd x'g]5 . a}+sn] v/fa shf{ c;'nLsf] nflu pko'Qm /sd;Ddsf] Aofh ldgfxf lbg
;Sg] gLlt lnPsf] 5 . k|To]s v/fa shf{sf] cj:yf x]/L Gofof]lrt 9+un] shf{sf] km5\of{}6 ul/g]5 .
%= ¥xf; s§L
l:y/ ;DklQ vl/b ul/Psf] csf]{ dlxgfb]lv ;f] ;DklQsf] cfo'cg';f/ Straight Line Basis df ¥xf; s§L
ul/Psf] 5 . dd{t tyf ;+ef/sf nflu ePsf] vr{ k"0f{¿kn] gfkmf÷gf]S;fg lx;fadf n]vfÍg ul/Psf] 5 .
^= ckn]vg x'g afFsL vr{
sDKo'6/ ;km\6j]o/tkm{ ul/Psf] vr{nfO{ cg';"rL !^ sf] æckn]vg x'g afFsL vr{Æ zLif{sdf b]vfOPsf] 5,
h;nfO{ vl/b ul/Psf] ldltaf6 kfF r jif{ l eq ckn] v g (Amortization) ug] { ul/Psf] 5 .
&= ;DklQs/0f gul/Psf j:t'x¿
¿= !),))) eGbf sd d"No /x]sf j:t'x¿ vl/b u/]s} jif{df vr{df b]vfOPsf] 5 .
*= u}/ a}+lsË ;DklQ
s_ cf=j= @)^!÷)^@ ;Dd ;sf/ u/]sf] u}/a}+lsË ;DklQsf] d"NofÍg pQm ;DklQ sa"n ubf{sf] ;dodf
c;"n x'g afFsL ;fFjf tyf Aofh /sdsf] cfwf/df ul/Psf] 5 . u}/a}l+ sË ;DklQ ;sfbf{sf] ;dodf pQm
;DklQsf] ahf/ d"No c;"n x'g afFsL ;fFjf tyf Aofh /sdeGbf sd ePdf, ;DklQsf] d"NofÍg ahf/
d"Nodf ul/g] / km/s /sd ;flassf] g]kfn /fi6« a}+ssf] lgb]{zfg';f/ gfkmf÷gf]S;fg lx;fadf ;f]xL jif{
vr{ n]lvg] u/]sf] 5 .
v_ cf=j= @)^@÷)^# b]lvsf] u}/a}+lsË ;DklQsf] d"NofÍg pQm ;DklQsf] sa"n ubf{sf] ;dodf c;"n x'g
afFsL ;fFjf /sdsf] cfwf/df ul/Psf] 5 tyf pQm C0fafktsf] c;"n x'g afFsL Aofh /sdnfO{ Aofh
d'NtaL lx;fa;Fu ;dfof]hg ul/Psf] 5 . u}/a}l+ sË ;DklQ ;sfbf{sf] ;dodf pQm ;DklQsf] ahf/ d"No
c;"n x'g afFsL ;fFjf /sdeGbf sd ePdf ;DklQsf] d"NofÍg ahf/ d"Nodf / km/s /sd gfkmf÷gf]S;fg
lx;fadf ;f]xL jif{ vr{ n]lvg]5 .
u_ a}+sn] ;sf/]sf] ;DklQ laqmL ubf{sf] ;dodf x'g] km/s /sdnfO{ ;f]xL jif{sf] gfkmf÷gf]S;fg lx;fadf
;dfof]hg ul/Psf] 5 .
(= nufgL
s_ lwtf]kq ahf/df ;"rLs[t ePsf nufgLx¿sf] d"NofÍg k/n df]n jf ahf/ d"Nodf h'g 36L x'G5 To;df
ul/g]5 / ahf/ d"No k/n d"NoeGbf 36L ePdf g]kfn /fi6« a}+ssf] lgb]{zfg';f/ gf]S;fgLafkt Joj:yf
ul/g]5 .
v_ lwtf] k q ahf/df ;" l rs[ t gePsf nufgLx¿sf] d" N ofÍg k/n df] n df ug] { ul/Psf] 5 .
!)= cjsfz sf]if
cfly{s jif{sf] cGTodf sd{rf/Lx¿nfO{ pkbfgafkt e'QmfgL ug'{k/]df x'g cfpg] a/fa/sf] /sdnfO{ ;f]xL jif{
Pq'mon (Accrual) cfwf/df Joj:yf ul/Psf] 5 . ;+lrt labfafktsf] /sd gub e'QmfgLsf] cfwf/df vr{
hgfOg] ul/Psf] 5 .
!!= cfos/
cfos/ Joj:yfsf] nflu a}+ssf] v'b d'gfkmfdf cfos/ P]g / ;f] P]gcGtu{t ag]sf] lgodfjnLadf]lhd vr{,
cfDbfgLdf cfjZos yk36 u/L cfo lgwf{/0f ul/Psf] 5 . Joj:yf ul/Psf] /sd a9L jf 36L x'g uPdf s/
lgwf{/0f ePsf] ;fndf gfkmf÷gf]S;fg lx;fadf ;dfof]hg ul/g]5 . ;fy} g]kfn n]vfdfg dfkb08n] Joj:yf
u/]adf]lhd Deferred Tax Liability n]vfÍg ul/Psf] 5 .
!@= ;Defljt bfloTjx¿
;Defljt bfloTjx¿ jf;nftsf] ;DalGwt cg';"rLdf b]vfOPsf] 5 .
n]vf;DaGwL l6Kk0fLx¿ cg';"rL ##
!= sd{rf/L ;+rosf]if tyf pkbfg Joj:yf
cfos/ P]g @)%* df Joj:yf ePcg';f/ sd{rf/L ;+rosf]if nfO{ g]kfn O{Ge]i6d]06 a}+s cjsfz sf]ifÚÚdf
:yfgfGt/0f ul/Psf] 5 .
jf;nftsf] cg';"rL & df b]vfOPsf] pkbfg Joj:yf @)^! c;f/ #! ut];Ddsf] pkbfg bfloTj;Fu ;DaGwLt
5.
@= cfos/ bfloTj
?=%#,@*,(*,%@! cf=a= @)^^÷^& sf] cfos/ bfloTjafkt Joj:yf ul/Psf] 5 . h;sf] s/ n]vfk/LIf0f x'g
afFsLg} 5 . cf=j= @)^^÷^& df c:yfoL cGt/sf sf/0f l;h{gf x'g] :yluts/ bfloTj (Deferred Tax
Liability) afkt ?= @,&!,*#,@^# nfO{ jf;nftdf cGo zLif{ s cGtu{ t k| : t' t ul/Psf] 5.
dfly plNnlvt :yluts/ bfloTjnfO{ tn lbOPsf] ljlwaf6 c:yfoL cGt/ u0fgf u/L pQm c:yfoL cGt/
?=(,)^,!),*&& nfO{ k|rlnt cfos/ b/cg';f/ u'0fg u/L u0fgf ul/Psf] 5 .
:ylut s/ ;DkQL ?=
cGo ;DklQsf] nflu Joj:yf @),&$,#%@
pkbfg sf]if !,@#,%@,^&*
u}/ a}+lsË ;DklQsf] nflu Joj:yf -!!,@%,)))_
s'n :ylut ;DklQ !,##,)@,)#)
:ylut s/ bfloTj
;DklQ cfwf/ -cfos/cg';f/_ -^&,#^,^%,$!@_
;DklQ cfwf/ -sDkgL P]gcg';f/_ &&,&%,&*,#!(
s'n :ylut bfloTj !),#(,!@,()&
v'b :ylut bfloTj -;do cGt/sf] sf/0fn]_ (,)^,!),*&&
#= ;6xL 36a9 hu]8f

cf=j= @)^^÷^& df ljb]zL d'b|f k'g{d"NofÍgaf6 ?= !,@%,!!,^%) nfe ePsf] 5 . g]kfn /fi6« a}+ssf] lgb]{zg\
cg';f/ ljb]zL d'b|f k'g{d"NofÍg nfesf] @% k|ltztn] x'g cfpg] /sd ?= #!,@&,(!#=%) ;6xL 36a9 sf]ifdf
:yfgfGt/0f ul/Psf] 5 .
$= lgIf]k bfloTjdf kl/jt{g

tn n]lvPadf]lhd a}+ssf] s'n lgIf]k bfloTjdf ut jif{sf] t'ngfTds ?= $,^^(=*) s/f]8af6 ?= ##(=^^
s/f]8sf] j[l4 eO{ ?= %,))(=$& s/f]8 /xg uPsf] 5 . ?= s/f]8df
ljj/0f cf=j= @)^%÷)^^ cf=j= @)^^÷)^& a9L÷-36L_ %
rNtL lgIf]k #&%=^^ $)@=%* &=!^
dflh{g lgIf]k &@=&( &&=($ &=)&
art lgIf]k !,&)^=^@ !$#@=$@ -!^=)&_
d'2tL lgIf]k !,!^#=#$ !^*@=%! $$=^#
dfu]sf] avt ltg'{kg]{ lx;fa !,#%!=#( !$!$=)) $=^#
hDdf lgIf]k $,^^(=*) %,))(=$& &=@&
%= ljt/0f, c;"nL tyf ldGxf ul/Psf] ;fFjf tyf Aofh
jif{el/df s'n ?= !!,@##=@% s/f]8 shf{ ljt/0f ul/of] / ?= !),*@!=!@ s/f]8 c;'nL ePsf] 5 .
^= Aofh cfDbfgL
s= ;xljlQos/0f shf{df ul/Psf] nufgLafx]s shf{af6 k|fKt Aofh cfDbfgLnfO{ gub cfwf/df n]vfÍg
ul/Psf] 5 . ;xljQLos/0f kl/of]hgfcGtu{t k|jfx ePsf] shf{ kl/of]hgfdf lgdf{0f cjlwsf] AofhnfO{
k"FhLs[t ug]{ ul/Psf] 5 .
v= @)^& c;f/df;fGt;Dd c;"n x'g afFsL Aofh /sd ?= !*=$( s/f]8 nfO{ g]kfn /fi6« a}+ssf] lgb]{zg\
cg';f/ Aofh d'NtaL vftfdf :yfgfGt/0f ul/Psf] 5 .
&= t/ntf ljj/0f tflnsf
?=)))
;DklQ !() lbg (!!*) !*!@&) @&!#^% ! jif{ eGbf s'n /sd
lbg lbg lbg a9L
gub df}Hbft !%,@%,$$@ !%,@%,$$@
a}s df}Hbft %@,(),$$* %@,(),$$*
ljb]zL a}s
+ df ul/Psf] nufgL @!,^),!*% *,($,))) @,#*,$)) #,#%,@%) #,&@,%)) $),)),##%
g]kfn ;/sf/sf] C0fkq !#,*%,()) ^,@^,@%) !*,((,&)) #(,!!,*%)
g]kfn /fi6« a}s
+ sf] C0fkq @,(),))) @,(),)))
nufgL ^^,^$^ ^^,^$^
cGt/ a}s+ shf{ #,&),))) #,&),)))
shf{ tyf ;fk6L !,%!,)*,!!) &#,@^,)&# %%,#),!^$ #%,@!,(%! ($,^@,!$#$,)(,$*,$$)
s'n ;DklQ @,$$,%$,!*% (^,)%,(&# ^#,($,*!$ %&,%^,()! !,)!,(!,@** %,^$,)#,!^!
bfloTj
;fk6L #&,#!% #&,#!%
rNtL lgIf]k !$,$!,%** $,*),%@( &,*),&($ $,*),%@( !^,*!,*%@ $*,)%,@(%
art lgIf]k $@,(&,@&& !$,#@,$@% @!,$*,^#* !$,#@,$@^ %),!#,$*( !,$#,@$,@%^
d'2tL÷dfu]sf] avt lbg'kg]{ lgIf]k !,&),($,^&! %!,**,^@* @%,(!,*!! $$,)^,%$@ !^,*#,%@@ #,)(,^%,!&%
C0f kqx¿ #,)),))) &,%),))) !),%),)))
s'n bfloTj @,@*,&),*%! &$,)!,%*# %$,^!,@@$ ^#,!(,$(& (!,@*,*^% %,!!,*@,)$)
v'b ljQLo ;DklQ !%,*#,### @@,)$,#(! (,##,%^( -%,^@,%(&_ !),^@,$@# %@,@!,!!(
;l~rt v'b ljQLo ;DklQ !%,*#,### #&,*&,&@$ $&,@!,@(# $!,%*,^(& %@,@!,!!(
*= u}/ a}l+ sË ;DklQ
o; cf=j= df ?= !%,)),)))÷ sf] u}/ a}l+ sË ;DklQnfO{ ?= !*,%),)))÷ df laqmL ul/Psf] 5 . h;af6 x'g
cfpg] nfe ?=#,%),)))÷ / pQm ;DklQsf] nflu ul/Psf] Joj:yf ?=!!,@%,)))÷ nfO{ o; jif{ gfkmfgf]S;fg
vftfdf :yfgfGt/0f ul/Psf] 5 .
(= ckn]vg ug{ afFsL vr{
sDKo'6/ ;km\6j]o/df ul/Psf] vr{nfO{ cg';r
" L !^ df ckn]vg ug{ afFsL vr{Æ cGtu{t juL{s/0f ul/Psf] 5 .
sDKo'6/ ;km\6j]o/nfO{ vl/b ul/Psf] ldltaf6 % jif{leq ckn]vg ug]{ ul/Psf] 5 . o; jif{ ?=!,&$,@),$%)÷
gfkmfgf]S;fg vftfdf :yfgfGt/0f u/L ckn]vg ul/Psf] 5 .
!)= hf]lvd;DaGwL Joj:yf tyf hf]lvd a]xf]g{] sf]ifaf6 lkmtf{
g]kfn /fi6« a}s
+ sf] lgb]z
{ gdf Joj:yf ePcg';f/ o; jif{ ?= (,#),%^,%*%÷ shf{ tyf ;fk6df ;Defljt gf]S;fgL
afkt Joj:yf gfkmfgf]S;fg lx;fadf vr{ hgfOPsf] 5 . rfn' cf=j= df hf]lvd a]xf]g{] sf]ifaf6 ?= $,**,&%,$^@÷
lkmtf{ ul/Psf] 5 .
!!= cGo ;DklQsf] nflu Joj:yf

s]xL gePsf] .
!@= C0fkq hf/L

C0fkqafkt s'n ltg'{kg]{ afFsL /sd ?= !)% s/f]8dWo] ldlt @)^)÷)*÷)* ut] hf/L ul/Psf] ?= #)
s/f]8, ldlt @)^#÷)#÷!@ ut] hf/L ul/Psf] C0fkq ?= @% s/f]8, ldlt @)^$÷)#÷!@ ut] hf/L ul/Psf]
C0fkq ?= @% s/f]8 tyf ldlt @)^%÷)#÷@% df hf/L ul/Psf] C0fkq ?=@% s/f]8 ;dfj]z ePsf] 5 .
xfn;Ddsf] Redemption Reserve ?= ^$=)$ s/f]8dWo] ?= #) s/f]8 @)^& ;fndf kl/kSj x'g] #)
s/f]8sf] l8j]Gr/sf] nflu, ?= !$=%* s/f]8 @)&) ;fndf kl/kSj x'g] @% s/f]8 C0fkqsf] nflu, ?= !!=)!
s/f]8 @)&! ;fndf kl/kSj x'g] @% s/f]8 l8a]Gr/sf] nflu ?=&=$$ s/f]8 @)&@ ;fndf kl/kSj x'g] @%
s/f]8 C0fkqsf] nflu 5'6\ofOPsf] 5 .
rfn' cf=j=df ?= $=@( s/f]8, #=^ s/f]8, #=^ s/f]8, #=^ s/f]8, qmdzM dfly plNnlvt kl/kSj cjlwsf
C0fkqnfO{ gfkmf gf] S ;fg afF 8 kmfF 8 lx;faaf6 dfly plNnlvt C0fkqsf] i fdf ;fl/Psf] 5 .
!#= ;/sf/L C0fkq tyf 6]«h/L landf nufgLM

s_ rfn' cf=j=df ?=@( s/f]8 c+lst d"Noa/fa/sf] g]kfn ;/sf/n] hf/L u/]sf] C0fkqdf nufgL ul/Psf]
5 . pko'{Qm C0fkqsf nflu ?= #&,#!,*#) lk|ldod e'QmfgL ul/Psf] 5, h;nfO{ C0fkqsf] kl/kSjtf
cjlw el/df ckn]vg ul/g]5 .
v_ 5'6 d"Nodf vl/b ul/Psf] 6]h
« /L lannfO{ c+lst d"Nodf nufgL zLif{s cGtu{t bzf{OPsf] 5 . 5'6 d"NonfO{
kflsg;s]sf] Aofhsf ?kdf n]vflÍt ul/Psf] 5 , h;nfO{ 6]«h/L lansf] cjlwel/df cfDbfgL hgfpg]
ul/Psf] 5 .
!$= sd{rf/L af]g;

af]g; vr{ cfos/ afkt Joj:yf ug'{k"j{ tyf af]g; Joj:yfkl5 x'g cfpg] gfkmfsf] !) k|ltztsf] b/n]
sd{rf/L af]g; vr{ hgfOPsf] 5 .
!%= ;jf/L ;fwg gljs/0f tyf cGo s/

cg';r
" L @$ df b]vfOPsf] ;jf/L ;fwg gljs/0f tyf cGo s/afkt ?= !,(^,$@,**#÷ dWo] ?=!,^*,^%,(@^÷
3/ hUuf s/jfkt :yfgLo :jfoQ zf;g P]gcg';f/ e'QmfgL ul/Psf] /sd xf] .
!^= cf=j= @)^%÷^^ -@))*÷)(_ sf t'ngfTds c+sx¿

cf=j=@)^%÷)^^ sf c+sx? cfjZostfcg';f/ k'gM juL{s/0f ul/Psf] 5 .
!&= ;dfof]hg
/sdx¿ lgs6td ¿k}Fofdf b]vfOPsf 5g\ .
;+:yfks z]o/ lwtf];DaGwL ljj/0f
-@)^& ;fn cfiff9df;fGt_
cg';"rL #$
;+:yfkssf] z]o/ ;+Vof shf{ ljj/0f
qm=;= ;+:yfkssf] gfd hDdf z]o/ r'Qmf k'FhLsf] a}+s tyf ljQLo ;+:yfsf] gfd shf{ z]o/ lwtf] s}lkmot
;+Vof+ s'n k|ltzt /sd ;+Vof

! :6f/ xf]lN8Ë k|f= ln= 2,82,307 1=17 l;l6hg a}+s OG6/g]zgn ln= 2,82,307
@ cGgk"0f{ OGe]i6d]06 k|f= ln= 3,76,425 1=56 Unf]an a}+s ln= 3,44,976
# k|]:6fO{g OGe]i6d]06 k|f= ln= 3,76,425 1=56 ;flgdf ljsf; a}+s ln= 1,58,408
$ sdnf OGe]i6d]06 k|f= ln= 3,76,425 1=56 g]kfn a+unfb]z a}+s ln= 92,280
% k~rsGof OGe]i6d]06 k|f= ln= 1,88,211 0=78 lxdfnog a}+s ln= 62,607
^ >]i7 a|b;{ OGe]i6d]06 k|f= ln= 1,88,211 0=78 lxdfnog a}+s ln= 62,607
& ;"o{ OGkmf]l;z k|f= ln= 3,76,425 1=56 ;flgdf ljsf; a}+s ln= 2,84,145
* ds{G6fOn OGe]i6d]06 k|f= ln= 1,50,577 0=63 a}+s ckm sf7df8f}F ln= 1,50,577
60
t'ngfTds q}dfl;s kl/0ffd cg';"rL #%
)^& cfiff9df;fGt;Dd -?=)))_
n]vf k/LIf0f km/s km/s x'g'sf]
qm=;= ljj/0f n]vf k/LIf0f k"j{ kZrft\ /sd % df sf/0f
! hDdf k"FhL / bfloTj -!=! !=&_ 5,79,35,545 5,79,35,545 -0_ 0%
!=! r'Qmf k"FhL 24,09,098 24,09,098 0%
!=@ hu]8f k"FhL 27,78,570 21,76,295 6,02,274 22% nfef+zsf] ;dfof]hg
!=# C0f kq / a08 10,50,000 10,50,000 0%
!=$ ;fk6L 37,315 37,315 0%
!=% lgIf]k 5,00,94,725 5,00,94,725 -0_ 0%
s= :yfgLo d'b|f 4,52,49,631 4,52,49,631 -0_ 0%
v= ljb]zL d'b|f 48,45,094 48,45,094 0 0%
!=^ cfos/ bfloTj 37,195 37,195 0%
!=& cGo bfloTj 15,28,642 21,30,917-6,02,274_ 39% nfef+zsf] ;dfof]hg
@ hDdf ;DklQ -@=! @=&_ 5,79,35,545 5,79,35,545 0%
@=! gub / a}+s df}Hbft 68,15,890 68,15,890 0%
@=@ dfu tyf cNk ;"rgfdf k|fKt x'g] /sd 0%
@=# nufgL 86,35,530 86,35,530 0%
@=$ shf{ tyf ;fk6 4,09,48,440 4,09,48,440 0%
@=% l:y/ ;DklQ 11,36,247 11,36,247 0%
@=^ u}/a+}lsË ;DklQ 0%
@=& cGo ;DklQ 3,99,438 3,99,438 0%
# gfkmf gf]S;fg lx;fa 0%
#=! Aofh cfDbfgL 46,53,521 46,53,521 0%
#=@ Aofh vr{ -25,53,847_ -25,53,847_ 0%
-s_ v"b Aofh cfDbfgL -#=! #=@_ 20,99,674 20,99,674 0%
#=# lkm, sld;g / l8:sfpG6 2,42,886 2,42,886 0%
#=$ cGo ;+rfng cfDbfgL 1,68,313 1,68,313 0%
#=% ;6xL 36a9af6 gfkmf÷gf]S;fg -v'b_ 2,24,057 2,24,057 0%
-v_ s'n ;+rfng cfDbfgL -s=±#=#±#=$±#=%_ 27,34,930 27,34,930 0%
#=^ sd{rf/L vr{ -2,79,851_ -2,79,851_ 0%
#=& cGo ;+rfng vr{ -4,33,596_ -4,33,596_ 0%
-u_ Joj:yfk"j{ ;+rfng gfkmf -v=#=^#=&_ 20,21,482 20,21,482 0%
#=* ;Defljt bfloTj Joj:yf -93,057_ -93,057_ 0%
-3_ ;+rfng d'gfkmf -u=#=*_ 19,28,425 19,28,425 0%
#=( u}/;+rfng cfDbfgL÷vr{ -v'b_ 10,606 10,606 0%
#=!) ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{ 50,000 50,000 0%
-ª_ lgoldt sf/f]af/af6 ePsf] gfkmf-3+#=(+#=!)_ 19,89,032 19,89,032 0%
#=!! c;fwf/0f cfDbfgL÷vr{ 0%
-r_ af]g; / s/cl3sf] gfkmf -ª=±#=!!_ 19,89,032 19,89,032 0%
#=!@ sd{rf/L af]g; Joj:yf -1,80,821_ -1,80,821_ 0%
#=!# s/ Joj:yf -5,42,261_ -5,42,261_ 0%
-5_ v"b gfkmf÷gf]S;fg -r=#=!@#=!#_ 12,65,950 12,65,950 0%

n]vfkl/If0fk"j{ rf}yf] q}dfl;s kl/0ffd cg';"rL #^
@)^& cfiff9 df;fGt -?=)))_
qm=;= ljj/0f o; q}dfl;s;Dddf ut q}dfl;s;Dddf ut jif{sf]

o; q}dfl;s;Dddf
! hDdf k"FhL / bfloTj -!=! !=&_ 5,79,35,545 5,75,84,489 5,35,96,754
!=! r'Qmf k"FhL 24,09,098 24,09,098 24,07,069
!=@ hu]8f k"FhL 27,78,570 23,81,881 15,00,771
!=# C0f kq / a08 10,50,000 10,50,000 10,50,000
!=$ ;fk6L 37,315 22,35,512 38,800
!=% lgIf]k 5,00,94,725 4,76,67,851 4,66,98,100
s= :yfgLo d'b|f 4,52,49,631 4,27,27,436 4,07,91,738
v= ljb]zL d'b|f 48,45,094 49,40,415 59,06,362
!=^ cfos/ bfloTj 37,195 48,778 38,297
!=& cGo bfloTj 15,28,642 17,91,369 18,63,717
@ hDdf ;DklQ -@=!@=&_ 5,79,35,545 5,75,84,489 5,35,96,754
@=! gub / a}+s df}Hbft 68,15,890 68,04,796 79,18,004
@=@ dfu tyf cNk ;"rgfdf k|fKt x'g] /sd
@=# nufgL 86,35,530 78,99,698 73,99,812
@=$ shf{ tyf ;fk6 4,09,48,440 4,13,68,692 3,68,27,157
-s_ l/on :6]6 shf{ 94,07,342 95,18,477 57,56,691
-v_ 3/ lgdf{0f shf{ 14,69,473 15,03,184 12,22,480
-u_ dflh{g shf{ 5,26,465 5,65,620 7,01,919
-3_ cfjlws shf{ 49,34,933 44,10,222 44,39,268
-ª_ cf]e/ 8«fkm\6 shf{ (TR Loan / WC loan) 2,06,40,294 2,14,00,481 2,07,87,666
-r_ cGo 39,69,932 39,70,708 39,19,133
@=% l:y/ ;DklQ -v'b_ 11,36,247 11,01,512 10,60,752
@=^ u}/a+}lsË ;DklQ -v'b_ 375
@=& cGo ;DklQ 3,99,438 4,09,791 3,90,653
# gfkmf gf]S;fg lx;fa o; q}dfl;s;Dd ut q}dfl;s;Dd ut jif{sf] o; q}dfl;ssf]
fl;ssf]
#=! Aofh cfDbfgL 46,53,521 32,29,057 32,67,941
#=@ Aofh vr{ -25,53,847_ -17,77,252_ -16,86,973_
-s_ v"b Aofh cfDbfgL -#=! #=@_ 20,99,674 14,51,805 15,80,968
#=# lkm, sld;g / l8:sfpG6 2,42,886 1,89,210 1,83,042
#=$ cGo ;+rfng cfDbfgL 1,68,313 1,24,338 1,13,974
#=% ;6xL 36a9af6 gfkmf÷gf]S;fg -v'b_ 2,24,057 1,64,899 1,85,327
-v_ s'n ;+rfng cfDbfgL -s=±#=#±#=$±#=%_ 27,34,930 19,30,253 20,63,311
#=^ sd{rf/L vr{ -2,79,851_ -2,08,946_ -2,25,721_
#=& cGo ;+rfng vr{ -4,33,596_ -3,07,963_ -3,60,533_
-u_ Joj:yf k"j{ ;+rfng gfkmf -v=#=^#=&_ 20,21,482 14,13,344 14,77,056
#=* ;Defljt bfloTj Joj:yf -93,057_ -77,343_ -1,66,201_
-3_ ;+rfng d'gfkmf -u=#=*_ 19,28,425 13,36,001 13,10,855
#=( u}/;+rfng cfDbfgL÷vr{ -v'b_ 10,606 5,757 2,953
#=!) ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{ 50,000 24,223 1,14,653
-ª_ lgoldt sf/f]af/af6 ePsf] gfkmf -3+#=(+#=!)_ 19,89,032 13,65,981 14,28,461
#=!! c;fwf/0f cfDbfgL÷vr{
-r_ af]g; / s/cl3sf] gfkmf -ª=±#=!!_ 19,89,032 13,65,981 14,28,461
#=!@ sd{rf/L af]g; Joj:yf -1,80,821_ -1,24,180_ -1,29,860_
#=!# s/ Joj:yf -5,42,261_ -3,72,540_ -3,97,982_
-5_ v'b gfkmf÷gf]S;fg -r=#=!@#=!#_ 12,65,950 8,69,261 9,00,619
$ cg'kft o; q}dfl;s;Dd ut q}dfl;s;Dd ut jif{sf] o; q}dfl;ssf]
fl;ssf]
$=! k"FhL sf]if÷hf]lvd efl/t ;DklQ 11=81% 10=89% 11=24%
$=@ lglij|mo shf{÷ s'n shf{ 0=62% 0=48% 0=58%
$=# s'n shf{afkt hf]lvd Joj:yf÷s'n lglis|o shf{ 248% 318% 274%
$=$ lgIf]ksf] nfut 7=0% 5=9% 4=9%
$=% shf{ lgIf]k cg'kft -g]=/f=a}+s lg= cg';f/_ 81% 87% 82%
$=^ shf{df cf};t Jofh b/ 11=2% 9=7% 8=9%
$=& v"b Aofh cGt/ (Spread) 4=2% 3=8% 4=0%
$=* z]o/wgL sf]ifdf k|ltkmn 28% 27% 28%
$=( ;DklQdf k|ltkmn 2=2% 2=0% 1=7%
DISCLOSURE UNDER BASEL II
1. Capital Structure & Capital Adequacy Amount in NPR
Core Capital (Tier I) 4,55,40,94,039
A. Paid up Equity Share Capital 2,40,90,97,700
B. Share Premium 1,18,49,422
C. Proposed Bonus Equity Shares -
D. Statutory General Reserves 1,08,91,70,129
E. Retained Earnings upto Previous Year 15,65,58,171
F. Audited current yeat cumulative Profit 25,70,54,903
G. Other Free Reserve 63,03,63,714
Supplementary Capital (Tier II) 1,09,69,50,949

Subordinated Term Debt 1,05,00,00,000
Less : 20% discount value to 5YTM Bond/ Debenture (39,00,00,000)
General loan loss provision 40,56,51,896
Exchange Equalization Reserve 3,09,67,553
Investment Adjustment Reserve 3,00,000
Other Reserves 31,500
Total Capital Fund (Tier I and Tier II) 5,65,10,44,988
Information about Subordinated Term Debts

7.5 % Debentures of Rs. 1,000 each issued on 24.11.2003 (2060.08.08)
and maturing on 24.11.2010 (2067.08.07) 30,00,00,000
Outstanding Balance of Redemption Reserve 30,00,00,000
6 % Debentures of Rs. 1,000 each issued on 26.06.2006 (12.03.2063)

and maturing on 25.06.2013(2070.03.11) 25,00,00,000
6.25 % Debentures of Rs. 1,000 each issued on 26.06.2007 (12.03.2064)

and maturing on 25.06.2014(2071.03.11) 25,00,00,000
8 % Debentures of Rs. 1,000 each issued on 09.07.2008 (25.03.2065)

and maturing on 08.07.2015(2072.03.24) 25,00,00,000
Total 63,03,63,714 1,05,00,00,000
Deductions from Capital
20% Discount value to 5YTM Debenture (39,00,00,000)
Total Qualifying Capital 66,00,00,000

Capital Adequacy Ratio 10.55%
Summary of the Banks internal approach to assess the adequacy of its capital to support
current & future activities:
- Regular monitoring by the Internal Audit & Compliance Department
- Periodic supervision by the Top Management
Features of Subordinated Term Debts (Debenture)

-Fixed Maturity period of 7 Years
-Interest payment half yearly
-At the time of liquidation rights of claim will be only after depositors
-Listed with Nepal Stock Exchange Ltd.
-Redeemable and non convertible
2.Risk Exposures
RISK WEIGHTED EXPOSURES Current Period

Risk Weighted Exposure for Credit Risk 50,04,14,80,724
Risk Weighted Exposure for Operational Risk 2,51,73,13,970
Risk Weighted Exposure for Market Risk 46,48,35,567
Add: 1% of the total RWE 53,02,36,294
Total Risk Weighted Exposures (a+b+c) 53,55,38,65,654
Risk Weighted exposure under each of 11 categories of Credit Risk
Particulars Risk Weighted Exposure

A.Claims on government & central bank -
B. Claims on other official entities -
C. Claims on banks 1,57,36,33,102
D. Claims on corporate & securities firms 25,55,79,11,601
E. Claims on regulatory retail portfolio 2,26,57,57,661
F. Claims secured by residential properties 71,39,07,829
G. Claims secured by commercial real state 5,76,28,64,625
H. Past due claims 7,09,20,415
I. High risk claims 5,99,51,27,225
J. Other assets 1,53,56,85,462
K. Off balance sheet items 6,56,56,72,803
Total 50,04,14,80,723

Amount of NPAs
Category Gross Provision Net
Substandard 5,57,10,406 1,39,27,601 4,17,82,804
Doubtful 1,09,94,950 54,97,475 54,97,475
Loss 18,73,29,097 18,73,29,097 -
Total 25,40,34,452 20,67,54,173 4,72,80,279
NPA Ratio
Gross NPA to Gross Advances 0.62%
Net NPA to Net Advances 0.12%
Movement of NPA
Particulars Opening Balance Closing Balance Movement
Non Performing Loan 21,39,07,394 25,40,34,452 4,01,27,058
Substandard 1,07,65,503 5,57,10,406 4,49,44,903
Doubtful 1,14,85,860 1,09,94,950 (4,90,910)
Loss 19,16,56,030 18,73,29,097 43,26,934
Write off of Loans & Interest Suspense: NIL
Movement of Loan Loss Provision & Interest Suspense

Loan Loss Provision
1 Pass 38,11,98,976 42,08,40,374 3,96,41,398
2 Restructured 46,61,540 25,37,425 (21,24,115)
3 Substandard 26,91,376 1,39,27,601 1,12,36,226
4 Doubtful 57,42,930 54,97,475 (2,45,455)
5 Loss 19,16,56,030 18,73,29,097 (43,26,934)
Total Loan Provision 58,59,50,852 63,01,31,971 4,41,81,120
Interest Suspense
Interest Suspense 15,36,00,871 18,48,71,197 3,12,70,326
Details of Additional Loan Loss Provision
Total Loan Provision 58,59,50,852 63,01,31,971 4,41,81,120

Segregation of Investment Portfolio
Investment Held to Maturity Cost Price Rs. Amount Impaired till Net
Previous Year Rs.
Nepal Government Treasury Bills 3,91,18,50,000 3,91,18,50,000
Nepal Government Saving Bond 29,00,00,000 29,00,00,000
Nepal Government Other Securities - -

Nepal Rastra Bank Bonds - -
Foreign Bonds - -
Local Licensed institutions' Shares - -
Local Licensed Institutions' Debentures & Bonds - -
Foreign Bank Placements 4,00,03,34,625 4,00,03,34,625
Other Investment 37,00,00,000 37,00,00,000
Total 8,57,21,84,625 8,57,21,84,625
Investment Held For Trading NIL NIL NIL
Previous Current Current year

market Market Adjustment in
Investment (Available for Sale) Cost Price price Price Investment Reserve
Nepal Government Treasury Bills
Nepal Government Saving Bond
Nepal Government Other Securities
Nepal Rastra Bank Bonds
Foreign Bonds
Local Licensed institutions' Shares
Local Licensed Institutions' Debentures & Bonds 6,66,45,500 10,32,61,650 13,15,86,650 3,00,000
Foreign Bank Placements
Other Investment
Total 6,66,45,500 10,32,61,650 13,15,86,650 3,00,000
66
3. Risk Management Function
Strategies and Processes
Credit risk process is a joint effort between its marketing and credit areas. Relationship managers and account
officers on one hand, and the credit officers on the other are engaged in analyzing inherent risks in the
customers business, ability to repay and structure a facility that simultaneously accommodates the financing
needs, while assuring seniority, protection and control of the Banks assets and collateral.
The Structure and Organization of the Relevant Risk Management Function
The Board of Directors (BOD) is the ultimate authority in the decision making process. The process, however,
is initiated at the business unit officers / business unit heads / ALCO level, credit quality control and goes
through the General Manager, Chief Executive Director, executive credit committee and the BOD. The risk
management stops at different levels depending on the Banks policy relating to approval discretions. Further
policy manuals on credit, asset liability, information technology & operations are also available to guide the
staff on day to day business.
The Scope and Nature of Risk Reporting and / or Measurement Systems
Risk reporting / measurement system is done through regular customer interactions, site inspections & annual
reviews. These are continuous processes. Further, quarterly review of the banks performance is conducted
every quarter and findings reported to the BOD.
Policies for Hedging and / or mitigating risk and Strategies and processes for monitoring the continuing
effectiveness of hedges / mitigants
Policies for mitigating risks & strategies are as outlined in the respective manuals and as discussed at various
levels after customer interactions / visits, during annual reviews, quarterly reviews and at meetings at various
levels.
Types of Eligible credit risk mitigants used and the benefits availed under CRM:
Particulars Eligible CRM

Deposits with Bank 96,32,76,308
Deposits with other banks/FI -
Gold 68,16,94,445
Govt. & NRB Securities 29,45,928
Govt. Guarantee 36,82,71,574
Total 2,01,61,88,255

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