Nepal Telecom Annual Report 072-73

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NTC_annual_report_NEP_2072-73.indd 1 2/23/2017 10:18:20 AM

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BOARD OF DIRECTORS
Audit Committee
MANAGING DIRECTOR
Internal Audit &

Company Secretariat Inspection
Recruitment
Management Commitee Secretariat
CTO CHRO CFO CCO BU Wireline BU Wireless
Backbone Transmission TTC ISSD Regional Directorates
Civil International Service
Power
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EBITDA nfef+z
52=27 k|ltzt
51=89 k|ltzt 51 k|ltzt
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OG6/g]6 ;]jfsf] u|fxs a[l4b/

16=79 k|ltzt

NTC_annual_report_NEP_2072-73.indd 7
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7
2/23/2017 10:18:21 AM
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/ g]kfn b"/;~rf/ k|flws/0faLr ;Df}tf ;DkGg eO{ sfo{ klxnf] k6s LTE k|ljlwdf cfwfl/t rf}yf] k':tfsf] df]afOn
cufl8 al9/x]sf] 5 . o; cfof]hgfdfkm{t xfn pknAw OG6/g]6 ;]jf -4G_ @)&# k'; !& ut]b]lv z'? ug{ ;kmn

ePsf 5f}+ . b]zel/ e/kbf]{ b"/;~rf/ ;]jfx pknAw u/fO{ b08 hl/jfgf ug]{ Joj:yf s8fO{sf ;fy nfu' ug]{ Joj:yf
b]zsf] cfly{s / ;fdflhs ljsf;df pNn]vgLo of]ubfg ldnfOg] 5 .
k'ofpg] cleofgdf 4G/LTE ;]jfsf] ljsf; / lj:tf/
sf];]9'f ;fljt x'g] d}n] ljZjf; lnPsf] 5' . sDkgLsf] ;]jf lj:tf/df / ;]jfsf] u'0f:t/ sfod ug{
cx+d e"ldsf lgefpg] cfk'lt{stf{, k/fdz{bftf / lgdf{0f
a9\bf] ljZjJofkLs/0f;Fu} b"/;~rf/ If]qdf eO/x]sf] Joj;foLnfO{ yk lhDd]jf/ eO{ sDkgL;+u ;xsfo{ ug{
k|lt:kwf{sf] sf/0fn] xfd|f lg0f{o k|lqmof, sfo{znL,
} clek]l| /t ug{ vl/b ;Demf}tfdf g} oyf]lrt Joj:yf
;+:yfut ;+/rgfdf ;'wf/ u/L sDkgLnfO{ kl/jt{gd'vL, ldnfpg] u/L k|so[ f z'? ePsf] 5 . o;af6 tf]lsPsf]
Jofj;flos tyf ultzLn ;+u7gsf] ?kdf ljsf; ug{ ;dodf sfo{ ;DkGg x'g] / ;]jf ljt/0f / u'0f:t/df ;d]t
cfjZos /x]sf] 5 . o;} qmddf /0fgLlts ;fem]bf/sf] ;sf/fTds k|efj kg]{ ck]Iff u/sf]
] 5' .
lgo'lQm, sfof{Gjognufot cfjZos sfo{xdf k/fd{z tyf
;xhLs/0fsf] nflu k/fdz{bftf;Fu ;Demf}tf u/L sDkgLsf] o;} cjlwdf :j]lR5s cjsfz of]hgf nfu" ul/Psf] /
Due Diligence Audit ug]{ sfo{ cufl8 a9fOPsf] 5 . of] ;f] of]hgfdf *)^ hgf sd{rf/Lx ;xefuL eO;s]sf
sfo{ cfufdL Ps jif{leq ;DkGg u/L /0fgLlts ;fem]bf/ 5g\ . o;af6 k|zf;lgs vr{ Go"gLs/0f x'g,] sDkgLsf]
leofpg] sfo{x cufl8 a9fpg] nIo lnOPsf] 5 . bL3{sfnLg cfly{s ef/ sd x'g,] gofF k|ljlwd}qL hgzlQmsf]
k|aGw ug{ ;lsg] ljZjf; lnPsf] 5' . ;fy} sDkgLsf Non
xfdLn] kl5Nnf] ;dodf k|ljlwdf ePsf] b|t' ljsf; Core Function x Outsourcing dfkm{t sd nfutdf ;DkGg
/ To;sf] k|of]unfO{ r':t agfO{ pTkfbsTj j[l4 Pj+ u/fO{ ;f]af6 sDkgLnfO{ yk Jofj;flos agfpg ;xof]u
;]jfxsf] u'0f:t/ cem k|efjsf/L agfpgsf] nflu ;dLIff k|fKt x'g] ljZjf; lnOPsf] 5 .
cjlwdf sDkgLsf] k'gM ;+/rgfsf] yfngL u/sf ] 5f}+ .
o;af6 sDkgL cfGtl/s tyf afXo k|lt:kwf{sf] ;fdgf ug{ sDkgLn] :j]lR5s cjsf; of]hgf sfof{Gjog tyf
;Ifd x'g] ljZjf; lnOPsf] 5 . sDkgLsf] k'gM ;+/rgfaf6 k|ljlwsf] pRrtd k|of]u u/L b}lgs sfo{xnfO{ Automation
l56f]5l/tf] / k|efjsf/L sfo{;Dkfbg, ;dfg k|sl[ tsf u/L hgzlQmsf] dfunfO{ sdL ub}{ ;du| ;+rfng vr{df
k|ljlwsf] sfof{Gjog Pp6} lgsfoaf6 ug],{ ;|ft;fwgxsf]
] ldtJolotf ckgfpg ;kmn ePsf] 5 . ljut jif{sf] t'ngfdf
;d'lrt kl/rfng, sDkgLsf] /0fgLlts of]hgfd'tflas ;ldIff jif{df k|zf;lgs vr{ !&=&% k|ltztn] 36g uPsf] /
cfof]hgfxsf] ;~rfng / tf]lsPsf] cjlwdf kl/0ffd cfufdL jif{xdf cem} Go"g ug]{ k|of; ul/g]5 .
xfl;n u/L Jofj;flos / k|lt:kwf{Tds Ifdtf clej[l4df
a[xt\ cfly{s;fdflhs p2]Zo k|flKtsf nflu ;fdflhs
;xof]u k'Ug] ck]Iff ul/Psf] 5 .
pQ/bfloTj ;b}j xfd|f] k|fyldstfdf /xFb} cfPsf] 5 .
sDkgLdf sfo{/t sd{rf/Lxsf] sfo{ bIftfdf j[l4 ug{ / cl3Nnf jif{xdf kl/sNkgf u/L sfof{Gjog x'bF } cfPsf
k|lt:kwf{Tds jftfj/0fdf sfo{ ;Dkfbg ug]{ k/Lkf6LnfO{ ;fdflhs pQ/bfloTj;DaGwL ultljlwnfO{ lg/Gt/tf
k|efjsf/L t'Nofpg] p2]Zon] pTs[i6 sd{rf/Lxsf] 5gf}6sf] lbg'sf] ;fy} ;dLIff jif{df xfdLn] s]xL yk dxTjk"0f{
dfkb08 tof/ u/L 5gf}6 k|lqmofnfO{ kf/bzL{ agfpg] sfo{jm| dxsf] yfngL u/sf] 5f}+ . o;} ;Gbe{df lj=;=+
k/Lkf6Lsf] yfngL ul/g] 5 . ;fy} sDkgLsf] jflif{sf]T;jsf] @)&@ j}zfv !@ ut]sf] ljgfzsf/L e"sDkaf6 k"0f{?kn]
cj;/df pTs[i6 sfof{nosf] 5gf}6 u/L sfof{nox aLr Iflt ePsf] g]kfnsf] ;f+:s[lts w/f]x/, w/x/fnfO{ g]kfn
k|lt:kwf{Tds jftfj/0fdf sfo{ u/fpg] Joj:yf z'? x'g5 ] . ;/sf/ / g]kfn 6]lnsdsf] ;+oQ' m nufgLdf lgdf{0f ug]{
u/L k|lj|mof cufl8 a9fOPsf] 5 .
sDkgLdf sfo{/t lhDd]jf/ kbflwsf/Lx;+u sfo{ ;Dkfbg
;Demf}tf u/L d"Nof+sg k|0ffnLnfO{ k|efjsf/L agfpg] ;fy} ;f] ljgfzsf/L e"sDkaf6 clt k|efljt lhNnfx
p2]Zon] ;~rfns ;ldlt / k|aGw lgb]z { s tyf k|aGw uf]/vf, wflb, /;'jf, l;Gw'kfNrf]s / bf]nvfdf ICT Centre
lgb]z
{ s / Joj:yfksx jLr sfo{ ;Dkfbg ;Demf}tf ug]{ :yfkgfsf] nflu cfjZos ;fdu|Lx ;DalGwt lhNnfsf
Joj:yf ldnfOg] 5 . o;af6 sDkgLsf] Joj:yfksLo kIf ;fd'bflos ljBfnoxdf pknAw u/fO{ ICT Center :yfkgfsf]
;an, ;do ;fk]If, lhDd]jf/ / kl/0ffdd'vL x'g] ljZjf; sfo{ cf/De eO;s]sf] 5 . tL ;fd'bflos ljBfnoxdf
lnO{Psf] 5 . dfl;s 30GB Data Volume lgMz'Ns;lxt @ jif{;Ddsf nflu
OG6/g]6 ;]jf pknAw u/fpg] Joj:yf;d]t ul/Psf] 5 .
sDkgLaf6 ;~rflnt cfof]hgfx Tf]lsPsf] ;dodf ;DkGg o;af6 ;fd'bflos ljBfnoxsf ljBfyL{xnfO{ k|ljlwd}qL
ug{{] p2]Zon] cfof]hgf sfof{Gjogsf] cg'udg k|0ffnLnfO{ jftfj/0f k|bfg ug{ ;kmn ePsf] Joxf]/f cg'/f]w ug{
k|efjsf/L agfO{ tf]lsPsf] cjlw leq cfof]hgf ;DkGg ug]{ rfxG5' .
;Da4 kIfxnfO{ k'/is[t ug]{ / lgotjz l9nfO{ ug]n { fO{
12

afudtL ;kmfO dxfcleofgdf cf/Deb]lv xfn;Dd ljut jif{xdf h:t} o; jif{ klg ;/sf/L /fh:jdf
sDkgLsf] lg/Gt/ ;+:yfut ;xeflutf /xFb} cfPsf] 5 . pNn]Vo of]ubfg k'ofpg sDkgL ;kmn ePsf] 5 . sDkgLn]
dfOtL3/tLgs'g] ;8s v08sf] xl/ofnL lgdf{0f tyf cfly{s jif{ @)&@.&# df g]kfn ;/sf/nfO{ ;jf{lws d"No
Joj:yfkgnfO{ sfod} /fvL :jR5 jftfj/0f lgdf{0fsf clej[l4 s/ -?= $ ca{ #% s/f]8_ a'fpg ;kmn ePsf]
nflu gf/fo0f rf}/ kfs{ gS;fndf ;f}o{ aQL h8fg tyf / ;f] afkt g]kfn ;/sf/, cfGtl/s /fh:j ljefuaf6
Joj:yfkg, afudtL gbLlsgf/sf] tLgs'gdgx/
] f v08sf] pTs[i6 s/bftfsf] ?kdf sDkgL ;Ddflgt x'g kfpg' xfdL
xl/ofnL lgdf{0f tyf Joj:yfkg / sf7df8f}s
+ f] sfndf]rg ;a}sf] nflu cToGt uj{sf] ljifo xf] . ;fy} cfos/tkm{ ?=
3f6 tyf u'Xo]Zj/Ldf ;fj{hlgs zf}rfno lgdf{0fsf] sfo{ % ca{ &# s/f]8, eG;f/ dx;'nafkt ?= #) s/f]8 *#
z'? ul/Psf] 5 . nfv, /f]oN6L tyf u|fdL0f b"/;~rf/ sf]ifafkt ?= @ ca{
#% s/f]8, b"/;~rf/ ;]jf z'Nsafkt ?= @ ca{ (! s/f]8,
;fj{hlgs dxTjsf ljleGg ;]jfx pknAw x'g] gDa/xdf nfef+zafkt ?= ^ ca{ *^ s/f]8 / ;DklQ tyf ;jf/L
lgMz'Ns sn ug{ ;lsg], ;fd'bflos dlxnf :jf:Yo s/afkt ?= $ s/f]8 %! nfv u/L s"n hDdf ?= @# ca{
:jo+;ljsfx,
] hgcfGbf]ngsf 3fOt]x, km/s Ifdtf ePsf !) s/f]8 ;/sf/L /fh:jdf of]ubfg k'ofP/ /fi6 lgdf{0f
JolQmxnfO{ ?= %). 6s Eofn';lxtsf] l/dl;dsf8{x xfd|f] nIo eGg] sDkgLsf] d"n gf/fnfO{ ;fsf/ kfb}{ cl3
lgMz'Ns pknAw u/fpg] sfo{nfO{ lg/Gt/tf lbOPsf] 5 . a9\g xfdL ;kmn ePsf 5f}+ .
t]x|f+} jflif{sf]T;jsf] cj;/df sDkgLn] sfe|sf]] ;fFufl:yt cGTodf, sDkgLsf] ;kmntfsf ;xofqLxnfO{ cfhsf] o;
:kfOgn OGh'/L k'g:yf{kgf s]Gb|, a}t8L / eQmk'/sf] ljz]if cj;/df xflb{s wGojfb 1fkg ug{ rfxG5' . z]o/wgL
rfON8 s]o/ ;]G6/nfO{ lx\jnr]o/ pknAw u/fpg'sf dxfg'efjxn] sDkgLk|lt b]vfpg'ePsf] ljZjf; cfufdL
;fy} sf7df8f}s + f] k|;l" t u[xdf ! ;o %) yfg / kf6g lbgxdf ;d]t sfod /xg]5 eGg] d}n] ljZjf; lnPsf] 5' .
c:ktfndf ! ;o yfg sDan gjhft lzz'sf nflu cfk\mgf] cd"No ;'emfj lbO{ sDkgLsf] ;kmntfsf dfu{bz{s
x:tfGt/0f ul/Psf] 5 . jL/ c:ktfn / u+ufnfn bo aGg'ePsf cfb/0fLo pkef]QmfxnfO{ ;]jf ug]{ cj;/ k|bfg
s]Gb|sf la/fdLxsf nflu ;o;o yfg sDan x:tfGt/0f ug{e' Psf]df xflb{s wGojfb lbg rfxG5' . ;fy} eljiodf
ul/Psf] 5 eg] jL/ c:ktfn / u+ufnfn bo/f]u s]Gb|df ;d]t oxfFxsf] /rgfTds ;'fj sDkgLn] k|fKt ug]5{ eGg]
;]jfu|fxLxsf] ;'ljwfsf nflu PsPs yfg df]jfOn ljZjf; lnPsf] 5' .
rflh{ :6];g;d]t pknAw u/fOPsf] 5 .
sDkgL Joj:yfkg tyf cfd sd{rf/Lju{sf] nugzLntf,
o;/L xfdLn] ;~rfng u/sf ] ;fdflhs pQ/bfloTj;DaGwL d]xgt tyf u|fxs ;]jfk|ltsf] ;dk{0fsf] pRr sb/ ub}{
lj|mofsnfkxn] cfd g]kfnL gful/sxsf] b}lgs cfufdL lbgxdf klg u|fxs ;]jfd'vL eO{ sDkgLsf]
hLjgofkgdf ;'wf/ Nofpg ;xof]u k'ofpg] / ;du|df xfd|f] k|ultsf] nflu cfkm\gf] ;Lk, ;do / Ifdtfsf] pkof]u
;dfhdf ;fy{s k|efj kfg]5
{ eGg] ljZjf; lnPsf] 5' . ug{x' g' 5
] eGg] d}n] ljZjf; lnPsf] 5' .
kfFrf}+ /fli6o s/ lbj;, @)&# sf] cj;/df ;dod} s/ sDkgLsf] Jofj;flos lqmofsnfkxdf pNn]Vo ;xof]u
ljj/0f bflvnf u/sf] ] / ;a}eGbf a9L d"No clej[l4 s/ k'ofpg'xg' ] g]kfn ;/sf/, g]kfn ;/sf/sf lgsfox,
a'emfO{ /fli6o cy{tGqdf pNn]vgLo of]ubfg k'ofPafkt g]kfn lwtf]kq af]8{, lgofds lgsfo g]kfn b"/;~rf/
g]kfn ;/sf/af6 sDkgL ;Ddflgt ePsf] 5 . /fHonfO{ k|flws/0f, sDkgL /lhi6f/ sfof{no, ;/f]sf/jfnf tyf
s/ lt//] cfkm\gf] /fHok|ltsf] pQ/bfloTj ;kmtfk"js { z'elrGtsxnufot ;a}df xflb{s s[t1tf JoQm ub{5' .
lgjf{x u/L pTs[i6 s/bftfsf] ;Ddfg k|fKt x'gd' f xfd|f tLj| k|lt:kwf{sf] o; 38Ldf sDkgLnfO{ cu|0fL :yfgdf
;]jfu|fxLsf] c6'6 ljZjf; / ;b\efj g} k|dv
' /x]sf] 5 . /flv/fVg oxfFxsf] ;fy, ;xof]u / ;b\efjsf] nflu
o:tf ;Ddfgn] sDkgLnfO{ ;]jfu|fxLk|lt yk lhDd]jf/ / x[bob]lv wGojfb JoQm ub}{ eljiodf klg sDkgLsf]
/fHok|lt st{Jolgi7 x'g clek|l/
] t u/sf]
] 5. pQ/f]Q/ k|ultsf] nflu k|ToIfck|ToIf ;xof]u ldNg]5
eGg] ljZjf; u/sf] ] 5' .
To:t}, n]vf k|0ffnL, cfly{s ljj/0f / jflif{s k|ltj]bg
k|rlnt dfkb08cg';f/ :t/Lo?kdf k|:t't u/afkt] g]kfn wGojfb
rf6{8 PsfpG6]G6\; ;+:yff/f cfly{s jif{ @)&!&@ sf]
nflu ljleGg ljwfdf k|bfg x'g] ;DdfgdWo] hg/n ljwftkm{ dx]Gb|dfg u'?\u
k|yd /g/ck ;Ddfg sDkgLnfO{ k|fKt ePsf] 5 . cWoIf
ldltM @)&#.!!.#)

sDkgL Joj:yfkg
sfldgL /fhe08f/L
k|aGw lgb]{zs
;"o{eQm kf]v/]n nf]rg nfn cdfTo k|bLk /fh pkfWofo

k|d'v ljQLo clws[t k|d'v k|fljlws clws[t k|d'v Jofj;flos clws[t
Zofdk|;fb z'Sn clwsf/L c?0f k|;fb k'/L

k|d'v dfgj ;+;fwg clws[t gfoa k|aGw lgb]{zs
r]Gh d]g]hd]G6
z}nhf /fO{ uf]s0f{ k|;fb l;6f}nf

gfoa k|aGw lgb{]zs gfoa k|aGw lgb{]zs
cfn]k tyf lg/LIf0f sDkgL ;lrj
14

;]jf lgb]{zgfno lgb]{zsx
b]jgf/fo0f ofbj czf]s s'df/ yfkf

lgb]{zs, jfo/nfOg tyf lgb]{zs, jfo/n]; ;]jf lgb]{zgfno
u|fxs ;]jf lgb]{zgfno
u'0fs]z/L k|wfg k|df]b s'df/ k/df/

lgb]{zs, ;"rgf k|0ffnL ;xof]uL lgb]{zs, Jofsjf]g k|zf/0f
lgb]{zgfno lgb]{zgfno
If]qLo lgb]{zgfno lgb]{zsx
/jLGb| emf v8\u axfb'/ a:g]t /dfgGb nfn s0f{

lgb]{zs, sf7df8f}+ If]qLo lgb]{zs, k"jf{~rn If]qLo lgb]{zs, dWodf~rn If]qLo
lgb]{zgfno, sf7df8f}+ lgb]{zgfno, lj/f6gu/ lgb]{zgfno, jL/u~h
l;4 k|tfk ef/tL OGbn ofbj cd"n k|wfg

lgb]{zs, klZrdf~rn If]qLo lgb]{zs, dWoklZrdf~rn If]qLo lgb]{zs, ;'b"/ klZrdf~rn If]qLo
lgb]{zgfno, e}/xjf lgb]{zgfno, g]kfnu~h lgb]{zgfno, cQl/of

gjf}+ jflif{s ;fwf/0f ;efsf nflu
;~rfns ;ldltsf] k|ltj]bg
cfb/0fLo z]o/wgL dxfg'efjx, 7fpFdf ;d]t Satellite k|ljlw k|of]u u/L ;:tf] / e/kbf]{ b"/;~rf/ ;]jf
pknAw u/fO{ /x]sf 5f}+ . xfdLn] u|fxs ;]jf / ;]jf la:tf/df rfn]sf
g]kfn b"/;~rf/ sDkgL lnld6]8sf] k|To]s sbddf ljut jif{x h:t} o; jif{ klg oxfFxaf6 lg/Gt/
gjf}+ jflif{s ;fwf/0f ;efdf pkl:yt ;b\efj, ljZjf; / cfTdLo ;xof]u k|fKt ePsf]df cfef/ JoQm ub{5f}+ .
;Dk"0f{ z]o/wgL dxfg'efjx, cfdlGqt
k|ltlglwx?, sd{rf/LxnfO{ xflb{s
:jfut ub{5f}+ . sDkgLsf] sfo{;Dkfbg
ljut jif{sf] h:t} o; jif{ klg ljQLo pknlAw

oxfFxsf] sDkgLn] cfo tyf gfkmf
j[l4 u/L Jofj;flos pTs[i6tf / sDkgLsf] s'n /fh:j #=^* k|ltztn] j[l4 eO{ cf=j= @)&@&# df ?= $$ ca{
u|fxs ;Gt'li6 sfod /fVg ;kmn @! s/f]8 k'u]sf] 5 eg] gfkmf %=(* k|ltztn] 36L eP tfklg ?= !# ca{
ePsf] 5 . xfdL z]o/wgL tyf cGo ^* s/f]8 k'u]sf] 5 . sDkgLaf6 :j]lR5s cjsfz of]hgf cGtu{t *)^ hgf
;/f]sf/jfnfxsf] rf;f]k|lt ;w}+ ;r]t sd{rf/Lxn] :j]lR5s cjsfz lnPsf] / ;f] afkt ?= $ ca{ #^ s/f]8 vr{
5f}+ / z]o/wgLxsf] nufgLsf] k|ltkmn n]vfg ul/Psf]n] ;dLIff jif{df gfkmf 36\g uPsf] b]lvG5 . ;fy} ;dLIff
;'lglZrt u/L sDkgLsf] bL3{sfnLg jif{df o; of]hgfsf] sf/0f sd{rf/L vr{df ?= !* s/f]8 $@ nfv art
ljsf; tyf ;d[l4 xfd|f] k|fyldstf ePsf] 5 eg] cufdL jif{df jflif{s ?= ^$ s/f]8 art x'g] b]lvG5 .
/x]sf] 5 . xfdLn] u|fxsju{xnfO{
gjLgtd k|ljlwdf cfwfl/t u|fxssf] sDkgLsf] ljQLo pknlAwsf] ;+lIfKt ljj/0f o; k|sf/ /x]sf] 5 .
rfxgf tyf cfjZostfnfO{ dWogh/
u/L gofF gofF of]hgf tyf ;'ljwfx -/sd ?= ca{df_
NofO{ u|fxsxnfO{ u'0f:t/Lo ;]jf cf=j= a9L-36L_
lbO{ b"/;~rf/ If]qdf ;j{>]i7 a|fG8sf] ljj/0f
@)&@&# @)&!&@ ?=df k|ltztdf
?kdf :yflkt x'g cfkm\gf] ;a} ;|f]t ;]jf laqmLaf6 k|fKt cfo $)=&) #(=@^ !=$$ #=^&
tyf ;fwgxnfO{ clwstd kl/rfng s'n cfo $$=@! $@=^$ !=%& #=^*
ul//x]sf 5f}+ . sd{rf/L vr{* $=$) $=(! -)=%!_ -!)=#(_
dd{t tyf ;Def/ vr{ &=^% &=(* -)=##_ -$=!$_
cfly{s jif{ @)&@&# sf] cGTo;Dd k|zf;lgs vr{ !=#( !=^( -)=#)_ -!&=&%_
d'n'ssf &% j6} lhNnfxdf 3G / s'n vr{ @%=(* @@=^# #=#% !$=*)
WiMAX Broadband ;]jf lj:tf/ ul/Psf]
Gffkmf** !#=^* !$=%% -)=*&_ -%=(*_
5 . rfn" cf=j= df cfw'lgs k|ljlwsf] k|ltz]o/ cfDbfgL ?= df (!=@! (&=)$ -%=*#_ -^=)_
4G/LTE ;]jfsf] z'?jft ul/Psf] 5 .
g]6jy{ k|ltz]o/ ?=df %&#=%@ %#(=(( ##=%# ^=@!
xfdL gfkmfdf dfq ;Lldt g/xL
k|ltsd{rf/L cf};t
k|To]s gful/ssf] b'Mv / ;'vdf !),^%* *,)*@ @,%&& #!=*(
cfDbfgL ?= xhf/df
;fy lbO{ ;dflhs pQ/bfloTj k|ltsd{rf/L cf};t
axg ub}{ pxfFxsf] k|ult tyf #,^@) @,$^! !,!%( $&=)(
u|fxs -;+Vofdf_
;d[l4df ;xof]uL eO{ sfo{ ul//x]sf
5f}+ . xfdLn] b]zsf] clt ljs6 *:j]lR5s cjsfz of]hgfsf] vr{afx]s
**:j]lR5s cjsfz of]hgfsf] vr{kZrft
16

Jofj;flos pknlAw ;]jf la:tf/ tyf
u')f:t/ ;'wf/
sDkgLsf] u|fxs cfwf/ ut cf=j= @)&!&@ df hDdf ! s/f]8 @( nfv *@
xhf/ /x]sf]df ;dLIff cjlwdf !%=^% k|ltztn] j[l4 eO{ ! s/f]8 %) nfv xfdL lg/Gt/?kdf gofFgofF k|ljlw
!% xhf/ k'u]sf] 5 eg] OG6/g]6 ;]jftkm{ u|fxs cfwf/ ut cf=j= @)&!&@ leofO{ ;]jfsf] :t/f]Gglt, ljsf; Pj+
df ^% nfv ( xhf/ /x]sf]df ;dLIff cjlwdf !^=&( k|ltztn] j[l4 eO{ &^ ljljwLs/0fsf] cleofgdf nflu/x]sf
nfv @ xhf/ k'u]sf] 5 . 5f}+ . u|fxsxsf] 3/;Dd clK6sn
kmfOa/dfkm{t b|'t ultsf] a|f]8Aof08
sDkgLsf] ljleGg ;]jfx?sf] u|fxs cfwf/ o; k|sf/ /x]sf] 5 . OG6/g]6 tyf EjfO; ;]jf ;~rfng
ug{ ;lsg] / g]kfndf pknAw OG6/g]6
cf=j= a9L-36L_ ;]jfdWo] ;a}eGbf pRr ultsf] OG6/g]6
;]jfx ;]jf Fiber To The Home (FTTH) z'?jft
@)&@&# @)&!&@ k|ltztdf
Voice ;]jfsf u|fxs ul/Psf] 5 . ;dLIff jif{df of] ;]jf
cfwf/e"t ^]lnkmf]g 6,73,027 6,65,660 1=11
a'6jn / kf]v/fdf lj:tf/ ul/Psf]
GSM df]afOn 1,27,99,138 1,09,20,752 17=20
5 .
CDMA df]afOn 15,42,269 13,95,530 10=52
sDkgLn] b]ze/df /x]sf Time Division
cGo u|fxs 592 901 -34=92_
Multiplexing (TDM) k|ljlwdf cfwfl/t
Voice ;]jfsf] s'n u|fxs !,%),!%,)@^ !,@(,*@,*$# !%=^%
:yfgLo 6]lnkmf]g ;]jf (PSTN)
Voice ;]jfdf sDkgLsf] lx:;f
47=72 46=18 3=34 PS;r]GhnfO{ cfO{=kL= k|ljlwdf cfwfl/t
-k|ltztdf_
IP Multimedia System (IMS) k|ljlw dfkm{t
*f^f ;]jfsf] u|fxs
GSM Internet Subscriber 72,67,986 62,20,390 16=83
k|lt:yfkg ug]{ sfo{ z'? u/]sf] 5 .
of] sfo{ ;DkGg ePkZrft\ :yfgLo
CDMA Internet Subscriber 1,36,573 1,36,573 0
6]lnkmf]g ;]jf PS;r]Ghaf6 eljiodf
WiMAX Subsriber 16,392 13,306 23=19
IPTV, Video on Demand nufot cGo Eofn'
ADSL Subscriber 1,77,972 1,34,729 16=83
P8]8 ;]jfx pknAw x'g]5g\ . ;fy}
FTTH Subscriber 219 0 100
:yfgLo 6]lnkmf]g ;]jfdf u'0f:t/Lo
Dialup Internet Subscriber 3,651 4,585 -20=37_
EjfO; tyf 8f6f ;]jf k|bfg ug{ yk
8f6f ;]jfsf] s'n u|fxs &^,)@,&(# ^%,)(,%*# !^=&(
;xof]u k'Ug]5 .
*f^f ;]jfdf sDkgLsf] lx:;f
55=15 56=26 -1=97_
-k|ltztdf_
DATA ;]jfsf] lx:;f

hL=P;=Pd
sDkgLsf VOICE P=8L=P;=Pn
;L=8L=Pd=P
;]jf u|fxsx? @=@$
(%=^) !=*)
)=@@
)=)%
jfO DofS;
8fon ck
@)^*^(
@)^(&)
@)&)&!
@)&!&@
@)&@&#
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@)^(&)
@)&)&!
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VOICE ;]jfx?sf] lx:;f DATA ;]jfsf] cj:yf

cfwf/e"t 6]lnkmf]g hL=P;=Pd df]jfOn
!)
!%
*%
@)^*^(
@)^(&)
@)&)&!
@)&!&@
@)&@&#
@)^*^(
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hL=P;=Pd df]jfOn
;L=8L=Pd=P df]jfOn
cfwf/e"t 6]lnkmf]g
;L=8L=Pd=P df]jfOn cGo u|fxs cGo u|fxs

sDkgLn] lxdfnkfl/sf] lhNnf dgfsf]] clt ljs6 gf/ @)!& df !=* k|ltztn] j[l4 x'g] sf]ifsf] cg'dfg 5 .
uflj;df lhP;Pd ;]jf lj:tf/ u/]sf] 5 . To:t} kj{t, To:t} ljsf;zLn tyf pbLodfg cy{tGqxsf] j[l4b/
d'u', x'Dnf, sflnsf]6, uf]vf{ lhNnfxsf] ljleGg ljs6 ;g\ @)!^ df $=@ k|ltzt / ;g\ @)!& df $=^ k|ltzt
:yfgxdf klg la=6L=P;= h8fg sfo{ ;DkGg u/]sf] 5 . /xg] cg'dfg sf]ifn] u/]sf] 5 . ef/tLo cy{tGqdf
;fy} sDkgLn] b]zsf] s'gfsfKrf;Dd ;]jf lj:tf/ u/L ul/Psf] gLltut ;'wf/sf] sf/0f nufgLsf] jftfj/0fsf]
hgtfsf] ;]jf ug]{ cfgf] cleofgdf o; sfo{n] yk l;h{gf eO{ ef/tsf] cy{tGq ;g\ @)!^ / @)!& df &=^
;fy{stf k|bfg u/]sf] 5 . k|ltztn] j[l4 x'g] sf]ifsf] cg'dfg 5 . To:t} l5d]sL
d'n's rLgsf] cy{tGq ;g\ @)!^ df ^=^ k|ltztn] /
g]kfn jf ljb]zaf6 ;d]t lhP;Pd g]6js{aflx/ ePsf] ;g\ @)!& df ^=@ k|ltztn] a9\g] sf]ifsf] k|If]k0f 5 .
t/ OG6/g]6 pknAw ePsf] cj:yfdf cfg} kf]i6k]8 k]6f]lnod kbfy{sf] d"Nodf cfPsf] lu/fj6, ;xhljQLo
df]jfOndfkm{t ;:tf] b/df ljZje/ sn ug{ jf k|fKt cj:yf, ;'/lIft cfjf; ahf/, ;'wfl/Psf] >d ahf/sf]
ug{ ;lsg] k|ljlw NT Pro ;]jf ;~rfng ul/Psf] 5 . cj:yf Pj+ ljZjf; / o'/f]k]nL If]qn] cufn]sf] yk t6:y
sDkgLn] ;dLIff jif{df GSM Postpaid sf] Billing System nfO{ ljQLo gLltnufotn] ljZj cy{tGqdf ;'wf/ Nofpgdf
CRTB & CS System df Migration ;DkGg u/]sf] 5 . Migration d2t k'Ug] b]lvG5 .
kZrft\ u|fxs?nfO{ ljleGg lsl;dsf Kofs]h tyf gjLg
k|ljlwdf cfwfl/t Value Added Service lbg ;xof]u k'u]sf] g]kfnsf] cy{tGqsf] ;dLIff
5 .
g]kfnsf] cfly{s jftfj/0f
u|fxs;dIf PSTN dfkm{t Voice tyf ADSL dfkm{t Broadband
Data ;]jf ;~rfng u/fpgsf ;fy} eljiodf pknAw x'g
cl3Nnf] cfly{s jif{sf]
t'ngfdf cf=j= @)&@&# df
,,
;Sg] gjLgtd ;'ljwfx;d]t k|bfg ug]{ p2]Zocg'?k 6]lnkmf]g k|of]ustf{sf]
vf;} cg's"n /x]g . s[lif
;dLIff jif{df !(@ :yfgdf Access Gateway ;~rfng 3gTj cfly{s jif{
If]qsf] Go"g j[l4, e"sDksf]
ul/Psf] 5 . u|fxs cfwf/, /fh:j, d'n'ssf] ef}uf]lns @)&!&@ df !)^=)*
k|efj / ef/tLo ;Ldf
agfj6, nfe nfutsf] b[li6sf]0fn] ;fj{lws dfu /x]sf] k|ltzt /x]sf]df cfly{s
gfsfdf ePsf] cj/f]wsf]
GSM df]jfOn ;]jfsf] u'0f:t/ ;'wf/ / lj:tf/df a9L
jif{ @)&@&# df
sf/0f ;dLIff cjlwsf]
Wofg s]lGb|t ul/Psf] 5 . Ps s/f]8 GSM nfOg lj:tf/ !!*=&% k|ltzt k'u]sf]
cfly{s j[l4b/ Go"g /xg]
cfof]hgfcGtu{t ;dLIff jif{ @)&@&# df b]ze/ s'n 5 . To:t} 8f6f ;]jfsf]
cg'dfg 5 . g]kfn ;/sf/,
!*%( j6f BTS h8fg u/L ;]jf ;~rfngdf NofOPsf] k|of]ustf{sf] 3gTj
cy{ dGqfnon] k|sflzt
5 . ;fy} u'0f:t/ ;'wf/ ug]{ qmddf b]ze/df $*# j6f cfly{s jif{ @)&!&@
u/]sf] cf=j= @)&@&# sf]
BTS nfO{ k|lt:yfkg u/L gofF BTS h8fg ul/Psf] 5 .
df $#=^& k|ltzt
cfly{s ;j]{If0f cg';f/
/x]sf]df cfly{s jif{
,,
d'n'ssf] cfly{s j[l4b/
@)&@&# df %@=)#
cfly{s jif{ @)&!&@ df
cfly{s jftfj/)f k|ltzt k'u]sf] 5 .
@=#@ k|ltzt /x]sf]df
cfly{s jif{ @)&@&# df
ljZj cy{tGq )=&& k|ltzt /xg] cg'dfg
5 . o;/L x]bf{ g]kfnsf] cy{tGqsf] ljsf; ;Gtf]ifhgs
;g\ @)!& df ljZj cy{tGqsf] cfly{s j[l4df qmlds b]lvFb}g . ljut Ps bzssf] cjlwdf d'n'ssf] cfly{s
kn] ;'wf/ x'g] ck]Iff ul/Psf] 5 . ljsl;t d'n'sxsf] j[l4b/ #=* k|ltzt dfq /x]sf] b]lvG5 . gofF ;+ljwfg
cy{tGqdf s]xL xb;Dd Go"g j[l4 x'g] / pbLodfg hf/L eP;Fu} /fhgLlts cj:yf l:y/ ePsf]n] cf=j=
Pj+ ljsf;zLn d'n'sxsf] cy{tGqdf s]xL ;'wf/ x'g] @)&#&$ df cfly{s j[l4b/ $=% k|ltzt /xg] cg'dfg
ck]Iff ul/Psf] 5 . cGt/f{li6o d'b|fsf]ifn] cS6f]j/ @)!^ 5 .
df k|sfzg u/]sf] World Economic Outlook cg';f/ ljZj
cy{tGqsf] j[l4b/ ;g\ @)!^ df #=! k|ltzt / ;g\ ;dLIff jif{df s[lif tyf u}/s[lif If]qsf] j[l4b/ qmdzM
@)!& df #=$ k|ltzt /xg] k|If]k0f u/]sf] 5 . ljsl;t !=# k|ltzt / )=^ k|ltzt /xg] cg'dfg 5 . To:t}
d'n'sxsf] cy{tGq ;g\ @)!^ df !=^ k|ltzt / ;g\ pBf]u If]qsf] pTkfbg ^=# k|ltztn] x|f; cfPsf] 5
18

eg] ;]jf If]qsf] pTkfbg @=& k|ltztn] j[l4 ePsf] 5 . ef/t / rLgsf] OG6/g]6 k|of]ustf{sf] 3gTj qmdzM
5 . s'n ufx{:Yo pTkfbgdf s[lif If]qsf] of]ubfg #$=* / %@ k|ltzt /x]sf] 5 . ljZjdf ;a}eGbf a9L clkm|sf
36\bf] 5 eg] u}/sl[if If]qsf] of]ubfg a9\b} uO/x]sf] dxfb]zdf &% k|ltzt hg;+Vof / o'/f]k dxfb]zdf ;a}eGbf
5 . ljut Ps bzssf] cjlwdf s[lif tyf u}/s[lif sd @! k|ltzt hg;+Vof OG6/g]6 kx'Fr aflx/ /x]sf] tYof
If]qsf] j[l4b/ @=( / $=# k|ltzt /x]sf] eP tfklg 5 .
b"/;~rf/ If]qdf u'0ffTds / ;+VofTds?kdf j[l4
ePsf] 5 . 6]lnkmf]g k|of]ustf{sf] 3gTj cfly{s jif{ g]kfndf @)&# c;f9 d;fGt;Dddf EjfO; ;]jfsf] u|fxsxsf]
@)&!&@ df !)^=)* k|ltzt /x]sf]df cfly{s jif{ ;+Vof # s/f]8 !$ nfv ^! xhf/ k'uL 6]ln3gTj !!*=&%
@)&@&# df !!*=&% k|ltzt k'u]sf] 5 . To:t} 8f6f k|ltzt k'u]sf] 5 . EjfO; 6]lnkmf]g ;]jfdWo] df]afOnsf]
;]jfsf] k|of]ustf{sf] 3gTj cfly{s jif{ @)&!&@ df lx:;f ($=^) k|ltzt /x]sf] / afFsL cGo ;]jfsf] /x]sf]
$#=^& k|ltzt /x]sf]df cfly{s jif{ @)&@&# df 5 . EjfO; 6]lnkmf]g ;]jfdf utjif{ sDkgLsf] lx:;f $^=!*
%@=)# k|ltzt k'u]sf] 5 . k|ltzt /x]sf]df ;dLIff cjlwdf $&=&@ k|ltzt k'u]sf]
5 . o;/L ;dLIff cjlwdf EjfO; ;]jfdf sDkgLsf]] ahf/
lx:;f j[l4 ug{ ;kmn ePsf 5f}+ . ;dLIff cjlwdf ;du|
b"/;~rf/ If]qsf] ;dLIff EjfO; 6]lnkmf]g ;]jfsf] ahf/ j[l4b/ !!=($ k|ltzt
/x]sf]df sDkgLsf] EjfO; ;]jfsf] j[l4b/ !%=^% k|ltzt
;g\ @)!^ ;Dd ljZjsf] sl/a (% k|ltzt dflg; /x]sf] 5 . To:t} @)&# cfiff9 d;fGt;Dddf s'n 8f6f
a;f]af; u/]sf] If]qdf df]afOn g]6j{s k'uL ;s]sf] ;]jfsf] u|fxsxsf] ;+Vof ! s/f]8 #& nfv *$ xhf/
5 . o;} u/L pRr ultsf] 3G jf ;f] eGbf kl5Nnf] k'uL 6]ln3gTj %@=)# k|ltzt k'u]sf] 5 . 8f6f ;]jfdWo]
k':tfsf] df]afOn OG6/g]6 ;]jf *$ k|ltzt k'u]sf] df]afOn 8f6fsf] lx:;f (%=(^ /x]sf] / afFsL cGo ;]jfsf]
tYof+s 5 . tyflk b'u{d :yfgdf ^& k|ltzt dfq} /x]sf] 5 . ;dLIff cjlwdf ;du| 8f6f ;]jfsf] ahf/ j[l4b/
of] ;]jf k'u]sf] 5 . l5d]sL d'n'sx ef/t / rLgsf] !!=!$ k|ltzt /x]sf]df sDkgLsf] 8f6f ;]jfsf] j[l4b/ !^=&(
df]afOn k|of]ustf{sf] 3gTj qmdzM *# / && k|ltzt k|ltzt /x]sf] 5 .
/x]sf] 5 . ljZjdf ljut s]xL jif{ cl3b]lv df]afOn
OG6/g]6 ;]jfsf] u'0f:t/ ;'wf/ ug{sf] nflu LTE
;+:yfut ;'zf;g tyf kf/blz{tf
s'g} klg ;+:yfsf] ;kmntf d"n?kdf To; ;+:yfn] cjnDag ug]{

s'zn ;+:yfut ;'zf;gsf cEof;xdf lge{/ /xG5 . To;}n]
;+:yfut ;'zf;g (Corporate Governance) pRr dxTjsf ;fy
kfngf u/fpg ;~rfns ;ldlt / sDkgL Joj:yfkg k|lta4
5 . sDkgLn] cfkm\gf] sf/f]af/ tyf ljQLo ljj/0fx /fli6o
tyf cGt/f{li6o dfkb08 cg';f/ tof/ u/L ;fj{hlgs ub}{
cfPsf] 5 . g]kfn ;/sf/ tyf lgofds lgsfoxaf6 ;do
;dodf hf/L ul/Psf gLlt Pj+ lgb]z { g, ;fdflhs d"No dfGotf,
k|rlnt k/Dk/fx, ;fj{hlgs P]gxnfO{ k"0f{?kdf kfngf ub}{
;]jfu|fxL / pkef]Qmfsf] lxtnfO{ ;+/If0f ug]t{ km{ xfdL ;r]t
5f}+ . ;+:yfut ;'zf;g clej[l4sf nflu gful/s a8fkq
Network sf] tLj|?kdf lj:tf/ eO/x]sf] 5 . ;g\ sfof{Gjog / sd{rf/Lsf] cfrf/;+lxtf nfu" ul/Psf] 5 . g]kfn
@)!^ ;Dd ljZjsf] %# k|ltzt dflg; a;f]af; u/]sf] ;/sf/, k|wfgdGqLsf] sfof{nodf /x]sf] x]nf] ;/sf/dfkm{t k|fKt
If]qdf LTE ;]jf k'lu;s]sf] 5 . o;} u/L ;g\ @)!^ ;]jfu|fxLsf u'gf;fx?nfO{ plrt?kdf ;Daf]wg u/L ;'zf;gsf]
;Dd ljZjsf] hg;+Vofsf] $& k|ltztn] OG6/g]6 ;]jf k|Tofe"lt u/fpg sl6a4 5f}+ . ;fy} vl/b k|lqmofdf Ps?ktf
k|of]u u/]sf] b]lvG5 . Pl;of dxfb]]zdf OG6/g]6 ;]jf NofO{ kf/bzL{ Pjd\ k|lt:kwf{Tds agfpg E-Bidding k|lqmofaf6
k|of]u ug]{sf] ;+Vof $@ k|ltzt /x]sf] 5 . h;dWo] sDkgLn] cfkm\gf] vl/b k|0ffnLnfO{ Jojl:yt ub}{ cfPsf] 5 .
df]jfOn OG6/g]6 ;]jfsf] lx:;f () k|ltzt /x]sf]

n]vfk/LIf)f ;ldlt cfGtl/s tyf afXo n]vfk/LIf0f
k|ltj]bgdf cf}+NofOPsf a'FbfxnfO{
sDkgL P]g, @)^# adf]lhd sDkgLsf] cfGtl/s lgoGq0f k|0ffnL, hf]lvd sfof{Gjog u/L ;f]sf] k|ult k]; ug{
Joj:yfkg, ;+:yfut ;'zf;gsf] k|efjsfl/tfsf] d"Nofg ug{sf] nflu Joj:yfkgnfO{ lgb]{zg .
b]xfoadf]lhd n]vfk/LIf0f ;ldlt u7g eO{ lqmofzLn 5 . ;ldltn] lbPsf] lgb]{zgxsf] kfngfsf]
k|ult ljj/0fsf] lgoldt ;dLIff .
;~rfns >L /fds[i0f ;'j]bL sDkgLsf] cf=j= @)&@&# sf] clGtd
;~rfns >L lszf]/h+u sfsL{ n]vfk/LIfssf] kfl/>lds tyf
;~rfns >L ljgo s'df/ rfln;] lgo'lQmsf ;t{xsf] l;kmfl/; .
cfGtl/s n]vfk/LIf0f lgb]{lzsf, @)&@
gf=k|=lg= -cf=n]=k= tyf lg=_ >L z}nhf /fO{
dfly 5nkmn u/L :jLs[ltsf] nflu
;ldltn] sDkgLsf] ljQLo l:ylt, cfGtl/s lgoGq0f tyf hf]lvd Joj:yfkg ;~rfns ;ldltdf l;kmfl/; .
k|0ffnL, k|rlnt lgod sfg"gxsf] cg'kfng / n]vfk/LIf0f sfo{qmd cflbaf/]
lgoldt ;dLIff u/L ;~rfns ;ldlt tyf Joj:yfkgnfO{ cfjZos ;'emfj lbb}
cfPsf] 5 . ;fy} ;ldltn] cfGtl/s tyf afx\o n]vfk/LIf0f k|ltj]bgxdfly ;+:yfut ;'wf/
lj:t[t 5nkmn / ;dLIff u/L sDkgL ;~rfngsf] nflu cfjZos ;'emfjx
;~rfns ;ldlt tyf Joj:yfkgnfO{ k|bfg ub}{ cfPsf] 5 . xfdLn] kl5Nnf] ;dodf k|ljlwdf ePsf] b|t'
ljsf; / To;sf] k|of]unfO{ r':t agfO{
cf=j= @)&@&# df n]vfk/LIf0f ;ldltsf] a}7s @@ k6s a;]sf] / pTkfbsTj j[l4 Pj+ ;]jfxsf] u'0f:t/ cem
;ldltsf kbflwsf/LxnfO{ lgDgfg';f/sf] a}7s eQf e'QmfgL ul/Psf] k|efjsf/L agfpgsf] nflu ;dLIff cjlwdf
5 . sDkgLsf] k'gM ;+/rgf u/sf ] 5f}+ . o;af6
sDkgL cfGtl/s tyf afXo k|lt:kwf{sf]
;fdgf ug{ ;Ifd x'g] ljZjf; lnOPsf] 5 .
l;=g+= kbflwsf/Lxsf] gfd kb pkl:ylt hDdf ?=
k'gM ;+/rgfkZrft sDkgLsf] ;f+u7lgs
!= ;~rfns >L a}s'07 cof{n cWoIf !% ^),))) 9fFrfnfO{ skf]/{ 6] OsfO{ (Corporate Unit),
@= ;~rfns >L s[i0f k|;fb b]jsf]6f cWoIf & @*,))) Jofkfl/s OsfO{ (Business Unit) / ;xof]uL
#= ;~rfns >L sdnzfnL l3ld/] ;b:o $ !^,))) OsfO{ (Support Unit) u/L tLg txdf ljeflht
ul/Psf] 5 . pk/f]Qm tLgj6f OsfO{xdfkm{t
$= ;~rfns >L slj/fh vgfn ;b:o !) $),)))
sDkgLsf] ;]jf ljt/0f l56f]5l/tf] /
%= ;~rfns >L /fhLj uf}td ;b:o & @*,))) ;/n x'gs ' f ;fy} cg'udg tyf d"Nofg
^= ;~rfns >L ;'/]z clwsf/L ;b:o & @*,))) k|efjsf/L x'g] ck]Iff ul/Psf] 5 . ;fy}
&= ;~rfns >L ljgo s'df/ rfln;] ;b:o !& ^*,))) xfdLn] sDkgLsf] k'gM ;+/rgfaf6 l56f]5l/tf]
/ k|efjsf/L sfo{ ;Dkfbg, ;dfg k|s[ltsf
*= gf=k=| lg= >L k|bLk/fh pkfWofo ;b:o ;lrj @ *,)))
k|ljlwsf] sfof{Gjog Pp6} lgsfoaf6 ug],{
(= gf=k|=lg= >L efjgf sdf{rfo{ ;b:o ;lrj !! $$,))) ;|ft;fwgxsf]
] ;d'lrt kl/rfng, sDkgLsf]
!)= gf=k|=lg= >L z}nhf /fO{ ;b:o ;lrj & @*,))) /0fgLlts of]hgf d'tfljs cfof]hgfxsf]
;~rfng / tf]lsPsf] cjlwdf kl/0ffd xfl;n
cf=j= @)&@&# df n]vfk/LIf0f ;ldltn] u/]sf k|d'v sfo{x M u/L Jofj;los / k|lt:kwf{Tds Ifdtfdf
clej[l4df ;xof]u k'Ug] ck]Iff u/sf ] 5f}+ .
sDkgLsf] cfGtl/s lgoGq0f k|0ffnL, ljQLo cj:yf, gfkmf o;} cjlwdf :j]lR5s cjsfz of]hgf nfu"
gf]S;fgsf] d"Nofg tyf ;dLIff . ul/Psf] 5 . o;af6 sDkgLsf] sfo{ k|0ffnL
sDkgLdf ;~rfngdf /x]sf ljleGg of]hgfxsf] k|ult ;dLIff . r':tb'?:t x'g] cg'dfg ul/Psf] 5 .
sDkgLsf] ljleGg sfd sf/afxLsf] k|efjsfl/tfsf] ;dLIff .
sDkgLsf] cfGtl/s tyf afXo n]vfk/LIf0f k|ltj]bgdf cf}+NofOPsf
a'Fbfxsf] k|ltlqmof / k|ultsf] ;dLIff .
20

cfGtl/s lgoGq)f k|)ffnL hgzlQm Joj:yfkg Pj+ Ifdtf
ljsf;
hf]lvd Joj:yfkg ug{, ljQLo tyf Jofj;flos
ultljlwxnfO{ d"Nofg u/L gfkmfd'ns If]qx s'g} klg ;+:yfsf] nIo xfl;n ug{ k|lta4 / pTkfbgzLn
klxNofO{ nufgL ug{, sDkgLnfO{ x'g ;Sg] ;Defljt sd{rf/Lx? cTofjZos x'G5 . bIf / k|ltefzfnL sd{rf/L
gf]S;fgLhf]lvdnfO{ sd ug{ / afXo tyf cfGtl/s geP;Dd sDkgLsf] k|uflt x'g g;Sg] cjwf/0ffnfO{
gLlt lgodxsf] cg'kfngf ug{ xfdL k|lta4 5f}+ . k"0f{?kn] clsf/ u/L sd{rf/Lsf] s'zn kl/rfngdf
o;sf] nflu xfdLn] ljleGg ljlgod, sfo{ljlw, gLlt ljz]if Wofg lbOPsf] 5 . dfgjLo k'FhLsf] bL3{sfnLg
tyf dfkb08xsf] Joj:yf u/]sf] 5f}+ . o:tf ljlgod, ljsf; / Ifdtf lj:tf/ sDkgLsf] k|fyldstfdf /x]sf]
sfo{ljlw, gLlt tyf dfkb08xnfO{ hf]lvd klxrfg 5 .
tyf lg/fs/0f ug{sf] nflu ;do;fk]If kl/dfh{g u/L
cBfjlws ug]{ ul/Psf] 5 . ;~rfns ;ldlt, n]vfk/LIf0f xfn sfo{/t hgzlQmsf] cfsf/df s6f}tL u/L sDkgLsf]
;ldlt / Joj:yfkgn] cfGtl/s lgoGq0f k|0ffnLsf] sfo{ k|0ffnLnfO{ r':t, b'?:t agfO{ u|fxsxnfO{
k|efjsfl/tf d"Nofg ug]{ u/]sf] 5 . sfof{noxsf] u'0f:t/Lo ;]jf k|bfg ug]{ p2]Zon] sd{rf/LnfO{ :j]lR5s
cfGtl/s n]vfk/LIf0f u/L afXo tyf cfGtl/s gLlt cjsfz of]hgf sfof{Gjogdf NofOPsf] / ;f] of]hgfdf
lgodxsf] cg'kfngf, cfGtl/s lgoGq0f k|0ffnLsf] klxnf] r/0fdf &(^ / bf];|f] r/0fdf !) hgf sd{rf/Lx
k|efjsfl/tfsf] d"Nofg ug]{ ul/Psf] 5 . sDkgLsf] ;xefuL ePsf 5g\ . k|zf;lgs vr{nfO{ Go"gLs/0f,
lgoGq0f k|0ffnLnfO{ yk k|efjsf/L agfpg k|To]s b'O{ sDkgLsf] bL3{sfnLg cfly{s ef/ sd, gofF k|ljlwd}qL
jif{sf] cGt/fndf sDtLdf Psk6s cfo ;'lglZrttfsf] hgzlQmsf] k|aGw, sDkgLsf Non Core Function x
k/LIf0f (Revenue Assurance Audit), sfo{;Dkfbgsf] k/LIf0f Outsourcing dfkm{t sd nfutdf ;DkGg u/fO{ sDkgLnfO{
(Performance Audit) / k|fljlws k/LIf0f (Technical Audit) yk Jofj;flos agfpg :j]lR5s cjsfz of]hgf ;xof]uL
u/fpg] Joj:yf ul/Psf] 5 . ;f]xL adf]lhd cfGtl/s x'g] ljZjf; lnOPsf] 5 .
n]vfk/LIf0f tyf lg/LIf0f ljefudf o;;DaGwL sfo{sf]
nflu o;} jif{b]lv 5'} k|fljlws OsfO{ u7g u/L sfo{ sd{rf/Lxsf] ;Lk tyf sfo{;DkfbgnfO{ k|efjsf/L
eO/x]sf] 5 . /fh:j r'xfj6 lgoGq0f ug]{ p2]Zon] agfpgsf] nflu tflnd tyf j[lQ ljsf;df lg/Gt/?kdf
/fh:j lgu/fgL tyf cg'udg ;ldlt lqmofzLn /x]sf] cfjZos nufgL ul//x]sf 5f}+ . ;]jfsf] k|s[ltcg'?k
5 . n]vfk/LIf0f k|ltj]bgdf p7fOPsf ljifoxsf sd{rf/LxnfO{ pks/0f ;~rfngsf] nflu cfjZos
;DaGwdf 5nkmn u/L ;'wf/fTds pkfox cjnDag cfwf/e"t k|fljlws 1fg, ;Lk Pj+ ljz]if of]Uotf / bIftf
ug]{ p2]Zon] ;f]sf] hfgsf/L n]vfk/LIf0f ;ldltdfkm{t clej[l4 u/fpg] Advance Level sf j}b]lzs tflndsf ;fy}
;~rfns ;ldltdf u/fOg] Joj:yf 5 . uf]i7L ;]ldgf/xdf ;xefuL x'g] cj;/ pknAw u/fpFb}
cfOPsf] 5 . ;fy} sd{rf/Lxdf pTs[i6 sfo{ ug]{ pTk|/]0ff
xf];\ eGg] p2]Zon] pTs[i6 sfo{ ug]{ sd{rf/LxnfO{
n]vfk/LIfs k'/:s[t ug]{ ul/Psf] 5 . cf=j= @)&@&# sf] cGTodf
$,!$* sd{rf/Lx? /x]sf] / of] ;+Vof cl3Nnf] jif{sf]
sDkgLsf] cf=j= @)&@&# sf] clGtd n]vfk/LIf0f ug]{ t'ngfdf !,!@* 36L /x]sf] 5 .
sfo{ dxfn]vf k/LIfssf] sfof{nosf] l;kmfl/;df lgo'Qm
ePsf n]vfk/LIfs rf6{8{ PsfpG6]06 >L ;'af]w s'df/
s0f{af6 ;DkGg ePsf] 5 . cfly{s jif{ @)&#&$ sf]
n]vfk/LIf0f ug{sf] nflu dxfn]vf k/LIfssf] sfof{no
tyf n]vfk/LIf0f ;ldltsf] l;kmfl/;cg';f/ o; ;fwf/0f
;efaf6 n]vfk/LIfssf] lgo'Qm ul/g]5 .

/fliô / cGt/f{liô sDkgLsf] cfo / d'ns ' s} /fh:j r'xfj6 ug{ cGt/f{li6o
kl/l:yltaf^ sDkgLsf] cfudg sn afOkf;sf cfw'lgs k|ljlw pkof]u ug]{ u/sf] ]
kfOPsf] 5 . b"/;~rf/ / ;"rgf k|ljlwsf] dfWodaf6
sf/f]af/nfO{ k/]sf] c;/ d'ns' sf] ;du| ljsf;df 6]jf k'ofO/x]sf] o; sDkgLsf]
cfly{s :jf:Yodf VOIP / Call Bypass h:tf u}/sfg'gL
t/fO{ cfGbf]ng tyf ;LdfIf]qdf ePsf] Jofkf/ Pjd\ kf/jxg sfo{n] k|lts"n k|efj kfl//x]sf] 5 . o:tf u}/sfg'gL
cj/f]wn] ;[hgf u/sf]
] c;xh kl/l:yltsf afah'b ;dLIff lqmofsnfk lg?T;flxt / lgoGq0f u/L /fh:j r'xfj6sf]
cjlwdf lg/Gt/ ;]jf k|bfg ug{ sDkgL ;Ifd eP tfklg gsf/fTds c;/ Go"gLs/0f ug{ sDkgLn] g]kfn k|x/Lsf]
laifd kl/l:yltsf sf/0f ;]jf lj:tf/, ljt/0f / u'0f:t/df s]Gb|Lo cg';Gwfg Ao'/f];Fusf] ;xsfo{df /fh:j r'xfj6
s]xL k|efj k/sf]
] lyof] . lgoGq0f ug{s ' f] ;fy;fy} ;f]sf] nflu ljleGg cfw'lgs
k|ljlwsf] k|of]u ub}{ cfPsf] 5 .
ljZjJofkL?kdf eO/x]sf] b"/;~rf/ k|ljlwsf] ljsf;, Data
;]jf / Smart Phone sf] a9\bf] k|of]usf sf/0f Skype, Viber
nufot cGo OTT ;]jfxsf] k|of]u a9\b} uPsf] sf/0fn]
ljb]zaf6 x'g] cfudg sn / d'ns ' af6 x'g] afXoudg
sDkgLsf] cf}Bf]lus tyf
snsf] kl/df0fdf klg c;/ k/sf] ] 5 . tyflk cWoog / Jofj;flos ;DaGw
/f]huf/Lsf nflu ljb]z hfg]xnfO{ nlIft u/L sDkgLn]
plrt ahf/ /0fgLlt lnPsf]n] sDkgLsf] g]6js{df x'g] xfdLn] cfkm\gf ;a} ;/f]sf/jfnfx;Fu ;f}xfb{k"0f{ tyf
cGt/f{li6o cfudg sndf j[l4 x'g] ck]Iff ul/Psf] Jofj;flos ;DaGw lj:tf/ u/]sf 5f}+ . kf/blz{tf /
5 . o; sDkgLsf] cnfjf d'ns ' sf cGo b"/;~rf/ Jofj;flostfsf cfwf/df :yflkt ePsf o:tf ;DaGwx
;]jfk|bfosxn] klg cGt/f{li6o snsf nflu u]6j] kmnbfoL x'g] / sDkgLsf] efjL k|ult / ;kmntfsf
;~rfng ul//x]sf 5g\ . ;]jfk|bfosx aLr k|lt:kwf{sf] nflu pko'Qm dfWod x'g] ljZjf; xfdLn] lnPsf 5f}+ .
kmn:j?k cGt/f{li6o ;]jfdf ul/Psf] dx;'n kl/dfh{gn] b"/;~rf/ tyf ;"rgf k|ljlwsf cTofw'lgs ;]jfx;Fu
sDkgLsf] /fh:jdf k|lts"n k|efj kg{ ;Sg] x'gfn] ;]jfsf] ;DalGwt pks/0f pTkfbg ug{] sDkgLx, ;]jf pknAw
pknAwtf, ljljwLs/0f / lj:tf/nfO{ Jofks agfpg]tkm{ u/fpg] k/fdz{bftfx, cfk"lt{stf{x;Fu klg sDkgLsf]
xfdL lqmofzLn 5f}+ . ;'dw'/ ;DaGw lg/Gt/ /x]sf] 5 . o;sf] cnfjf
sd{rf/L o"gLog, b"/;~rf/ lgofds lgsfo, cGo
sDkgLn] k|fKt ug{] /fh:jdf d'ns ' lelqg] cGt/f{li6o ;/sf/L lgsfox tyf cGt/f{li6o lgsfox? -h:t}M
International Telecommunications Union, GSM Association, Asia-
snafkt sDkgLn] k|fKt ug{] /sdsf] 7"nf] of]ubfg
Pacific Telecommunity cflb) ;Fu klg sDkgLsf] Jofj;flos
/xg] u/sf]
] 5 . o:tf] cj:yfdf s]xL JolQm / ;d"xn]
u}/sfg'gL?kdf sDkgLsf] g]6j{ssf] cgflws[t k|of]u u/L ;DaGw lg/Gt/ / ;'dw'/ /lxcfPsf] 5 .
s'n ufx{:Yo pTkfbg (GDP) / ;/sf/L /fh:jdf of]ubfg

-/sd ?= ca{df_
qm=;+= ljj/0fcf=j= @)^*^( @)^(&) @)&)&! @)&!&@ @)&@&#

!= GDP -;]jf tkm{_*** 318=5 336=8 357=7 370=5 380=4
g]kfn 6]lnsdsf] cfo 37=3 38=9 39=7 42=7 44=2
GDP df of]ubfg -;]jftkm{_ 11=71 11=54 11=1 11=52 11=62
@= ;/sf/L /fh:j **
s/ /fh:j 211=7 259=6 314=5 355=95 412=42
u}/s/ /fh:j 32=5 36=2 39=8 49=91 48=00
hDdf ;/sf/L /fh:j 244=2 295=8 354=3 405=86 460=42
#= g]kfn 6]lnsdsf] M
s/ /fh:jdf of]ubfg 7=88 7=76 9=17 9=17 10=44
u}/s/ /fh:jdf of]ubfg 10=31 11=07 11=18 11=58 12=67
hDdf /fh:jdf of]ubfg 18=19 18=83 20=35 20=75 23=11
;/sf/L /fh:jdf of]ubfg 7=44 6=36 5=74 5=11 5=02
*** cfly{s ;j]{If0f, 207273 M cy{ dGqfno . ** ah]6 efif0f, 207374 M www.mof.gov.np
22

;dLIff cjlw cf=j= @)&@&# df s'n ;]jftkm{sf] ufx{:Yo ADSL Internet ;]jf lbg] p2]Zo cg'?k d'nssf u|fdL0f
pTkfbgdWo] sDkgLsf] of]ubfg !!=^@ k|ltzt /x]sf] tyf zx/f]Gd'v u|fdL0f If]qxdf gofF k|ljlwsf (NGN-Next
5 . o;n] b]zsf] s'n ufx{:Yo pTkfbg j[l4df sDkgLn] Generation Network) pks/0faf6 Voice, Data / cGo ;]jfx
dxTjk"0f{ e"ldsf v]n]sf] ;+s]t ub{5 . To:t} sDkgLn] k|bfg ul/g]5 . ;fy} gofF a:tL lj:tf/ ePsf Pocket Sector
utjif{df h:t} ;dLIff cjlwdf ;/sf/L /fh:jdf klg df yk Access Gateway PS;r]Ghx h8fg u/L ;~rfngdf
dxTjk"0f{ of]ubfg k'ofPsf] 5 . sDkgLn] ;dLIff jif{df Nofpg] nIo;d]t /x]sf] 5 . rfn" cfly{s jif{df PSTN
cfkm\gf] s'n /fh:jsf] %@=@& k|ltzt ;/sf/L /fh:jdf (Landline) ;]jfsf] #) xhf/ ^ ;o !$ nfOg 6]lnkmf]g
of]ubfg u/]sf] 5 eg] s'n ;/sf/L /fh:jdf sDkgLsf] ljt/0f ug]{ / ADSL ;]jfsf] Ifdtf lj:tf/ / u'0f:t/
of]ubfg %=)@ k|ltzt /x]sf] 5 . o;/L /fi6 lgdf{0fdf ;'wf/df hf]8 lbO{ yk @* xhf/ ADSL nfOg ljt/0f ug]{
;dlk{t x'g kfpFbf xfdL uf}/jflGjt ePsf 5f}+ . nIo /x]sf] 5 . To:t} jfO{DofS; (WiMax) ;]jf rfn" cf=j=
df ^ xhf/ ljt/0f ug]{ xfd|f] nIo /x]sf] 5 .
cfufdL of]hgf tyf rfn" cfly{s b"/;~rf/ If]qdf k/Dk/fut 6]lnkmf]g ;]jfsf] t'ngfdf
jif{sf] pknlAw df]afOn tyf 8f6f ;]jfsf] dfu a9\b} uO/x]sf] oyfy{nfO{
dWogh/ u/L cufdL lbgdf k"jf{wf/ ;xk|of]u (Infrastructure
cfufdL of]hgf tyf sfo{qmd Sharing) nfO{ hf]8 lbO{ g]6j{s Coverage lj:tf/ ul/g]5 .
jfo/nfOg a|f8Aof08
] (ADSL/FTTH) / jfo/n]; a|f8Aof08
]
xfdLn] ;'ne, ;xh, e/kbf]{ ;]jfsf] pknAwtf tyf gjLg (3G, 4G/LTE, EVDO, WiMAX) ;]jfnfO{ b]zJofkL?kdf ;~rfng
k|ljlwdf cfwfl/t ;]jfxsf] cg's/0f u/L b"/;~rf/ / lj:tf/ ul/g]5 . PSTN ;]jfsf] u'0f:t/ ;'wf/ tyf
ahf/df cu|tf sfod /fVg sDkgLsf ;|f]t;fwgxnfO{ cfw'lgsLs/0fsf] nflu cfw'lgs IP Based k|ljlwdf
;d'lrt 9+uaf6 kl/rfngsf] k|aGw ldnfPsf 5f}+ . ?kfGt/0f ug{ TDM Migration sf] sfo{nfO{ cufl8 a9fOPsf]
u|fxsxnfO{ gjLg k|ljlwdf cfwfl/t u'0f:t/Lo ;]jfx 5 . o;af6 cfwf/e"t 6]lnkmf]gsf PS;r]~hxaf6 xfn
lbgsf] nflu cfly{s jif{ @)&#&$ df ljleGg sfo{qmdx k|rlnt Voice / Data afx]s eljiodf Video (IPTV) nufot
;~rfng ug]{ nIo lnOPsf] 5 . cGo Value Added ;]jf ;d]t pknAw u/fpg ;lsg]5 .
sDkgLsf] ;]jfxsf] dd{t ;Def/nfO{ r':tb'?:t /fvL
xfdLn] cfly{s jif{ @)&#&$ df s'n @^ nfv !$ xhf/ u|fxsxnfO{ yk e/kbf]{ / u'0f:t/Lo ;]jf lbg] p2]Zon]
( ;o ^( nfOg 6]lnkmf]g ljt/0f ug]{ sfo{qmd lgwf{/0f Integrated Maintenance Unit (IMU) nfO{ b]zJofkL?kdf
u/]sf 5f}+ . df]afOn ;]jfk|lt u|fxsxsf] a9\bf] ?lrnfO{ sfof{Gjogdf NofOg]5 .
Wofgdf /fvL d'n'se/ u'0f:t/Lo ;]jf pknAw u/fpg]
nIo;lxt gofF BTS h8fg, ;]jf lj:tf/ tyf Value Added nufgL ljljwLs/0fsf] cjwf/0ffcg'?k sDkgLdf /x]sf
Service lj:tf/ u/L @# nfv *) xhf/ df]afOn nfOg cltl/Qm t/ntfnfO{ Joj:yfkg ug{ nufgLsf ljljw
ljt/0f ug]{ nIo lgwf{/0f ul/Psf] 5 . df]afOn ;]jfsf] If]qx klxNofO{ hf]lvd Go"g x'g] u/L pRr k|ltkmno'Qm
u'0f:t/ ;'b[9 ug{sf] nflu ljBdfg k'/fgf pks/0fxnfO{ Jofj;flos If]qdf nufgL ug]{ gLltnfO{ lg/Gt/tf lbOg]5 .
yk Ifdtfo'Qm gofF pks/0fxdfkm{t k|lt:yfkg ul/g]
sfo{nfO{ lg/Gt/tf lbOg]5 . rfn" cfly{s jif{sf] pknlAw
To:t} cfly{s jif{ @)&#&$ df IP CDMA ;]jfsf] yk sDkgLsf] rfn" cfly{s jif{sf] d'Vo d'Vo pknlAwx o;
lj:tf/ u/L ! nfv &) xhf/ nfOg 6]lnkmf]g ljt/0f k|sf/ /x]sf 5g\M
ug]{ nIo lgwf{/0f ul/Psf] 5 . Data ;]jfsf] a9\bf]
dfunfO{ ;Daf]wg ug{ IP CDMA df]afOn ;]jfsf] ;]6 tyf rfn" cfly{s jif{df g]kfnd} klxnf]k6s 4G/LTE ;]jfsf]
8f6f sf8{ lgdf{tf sDkgL;Fu ;xsfo{ u/L sDkgLn] z'?jft ul/Psf] 5 . o;af6 sDkgLsf u|fxsxnfO{
EVDO Enabled IP CDMA ;]6;Fu a08ln u/L ;]jfsf] laqmL pRr ultsf] OG6/g]6 ;]jf pknAw x'g5 ] .
ljt/0f ug]{ sfo{nfO{ lg/Gt/tf lbOg]5 .
g]kfnsf] pQ/L If]qaf6 ;Lw} rLgsf] e"efu tyf
cfwf/e"t 6]lnkmf]g ;]jf gk'usf
] If]qxdf Voice tyf xsdf /x]sf] Unf]an 8f6f s]Gb|6flkms xadf

hf]8\g] u/L sDkgL / rfOgf 6]lnsDo'lgs];g dfq x'g] ;]jf k|jfxdf cfpg ;Sg] ;d:ofsf]
skf]{/];gnfO{ ADSS (All Dielectric Self Supporting) ;dfwfg eO{ 8f6f ;]jfsf] d"No;d]t ;:tf] x'g]
clK6sn kmfOa/dfkm{t OG6/sg]S;g ug]{ ;Demf}tf ck]Iff ul/Psf] 5 .
;DkGg ePsf] 5 . o;af6 8f6f tyf EjfO; ;]jfsf]
u'0f:t/df ;'wf/ x'g] ck]Iff ul/Psf] 5 . 8f]Nkf lhNnfsf] b'g} / x'Dnf lhNnfsf] l;ldsf]6df
cTofw'lgs k|ljlwsf] 3G ;]jf ;~rfng u/L d'n'ssf]
g]kfn ;/sf/sf] &% j6} lhNnfdf ;b/d'sfd / &% j6} lhNnfdf 3G ;]jf lj:tf/ u/]sf] 5 .
;Dk"0f{ uf=lj=;=, ljBfno, :jf:Yo rf}sL cflbdf
a|f]8Aof08 g]6j{s k'ofpg] gLltcg'?k dWo kxf8L x'Dnf lhNnfdf cfw'lgs k|ljlwsf] jfODofS; ;]jf
nf]sdfu{cGtu{t k"j{sf] kfFry/b]lv klZrddf uf]vf{ / lj:tf/ u/L d'n'ssf] &% j6} lhNnfdf jfODofS;
wflbsf] l;dfgf cf?3f6;Dd s'n *)$ lsnf]ld6/ ;]jf lj:tf/ ul/Psf] 5 .
tyf pQm dfu{sf] pQ/blIf0f If]qdf !,%&@ lsnf]ld6/
u/L s'n @,#&^ lsnf]ld6/ clK6sn kmfOa/ g]6j{s lj:tf/ ug]{ qmddf ljleGg ko{6sLo If]qdf
laR5\ofpg] ;DaGwdf g]kfn 6]lnsd / g]kfn 6fj/ h8fg ug]{ sfo{nfO{{ rfn" cfly{s jif{df
b"/;~rf/ k|flws/0faLr ;Demf}tf ;DkGg ePsf] 5 . klg lg/Gt/tf lbPsf] 5 . o;}qmddf sf7df8f}+sf]
rGb|flul/ s]ansf/sf] 6k :6];gl:yt efn]Zj/
rfn" cfly{s jif{df ljleGg ck/]6/x h:t}M dlGb/ / ;'b"/klZrdsf] k|l;4 ko{6sLo If]q
rfOgfsf] rfOgf o'lgsd, stf/sf] cf]l/8' nufot;Fu vKt8df aL=6L=P;= h8fg ug]{ sfo{ ;DkGg u/L
;x'lnot b/df sn ug{ ;Sg] u/L /f]ld ;Demf}tf ;]jf ;~rfng ul/Psf] 5 .
ul/Psf] 5 . o;af6 sDkgLsf] hL=P;=Pd= kf]i6k]8
df]jfOn k|of]utf{xn] pQm d'n'sxsf] e|d0fdf /xFbf rfn" cfly{s jif{df pRr ultsf] e/kbf]{ tyf
;:tf] b/df sn ug{ ;Sg]5g\ . u'0f:t/Lo OG6/g]6 ;]jf FTTH (Fiber To The Home)
aL/u+h / e/tk'/df lj:tf/ ul/Psf] 5 .
/;'jfsf] lhnf] u]6j] x'Fb} rfOgf 6]lnsd Unf]an;Fu
OG6/sg]S;g u/L lrlgofdfu{af6 ;d]t OG6/g]6 sDkgLsf] rfn" cfly{s jif{ @)&#&$ sf] kf}if d;fGt;Ddsf]
ca4tf ;Dej ePsf] 5 . o;af6 ef/tLo dfu{af6 nfOg ljt/0f tyf ljQLo pknlAw o; k|sf/ /x]sf] 5 .
-/sd ?= ca{df_
@)&# kf}if;Ddsf]
ljj/0f cf=j= @)&#&$ sf] nIo
pknlAw pknlAw -k|ltztdf_
nfOg ljt/0ftkm{
cfwf/e"t 6]lnkmf]g #),^!$ ^,^&@ @!=&(
GSM df]jfOn @#,*),))) !$,&),&)) ^!=&(
CDMA df]jfOn !,&),))) %(,^&( #%=!)
ADSL @*,#%% %,#$# !*=*$
ljQLo pknlAwtkm{
/fh:j $&=!) @@=$& $&=&!
Gffkmf !@=$% &=(@ ^#=^!
24

z]o/ sf/f]af/ ;DaGwL hfgsf/L
cfly{s jif{ @)&@&#df g]kfn :6s PS;r]Gh lnld6]8df ePsf] z]o/ sf/f]af/sf] ljj/0f o; k|sf/ /x]sf] 5 .
sf/f]af/ z]o/ sf/f]af/ sf/f]af/ /sd clwstd Go"gtd clGtd sf/f]af/

q}dfl;s
;+Vof ;+Vof -?=df_ -?=df_ -?=df_ -?=df_ lbg
klxnf] $!@ !,%$,&@% (,&^,@(,%$% &!% ^)) ^%) %@
bf];|f] #$& !,!&,%%% &,^^,(@,!$% &)^ ^@) ^&) %%
t];|f] &&* #,$@,&($ @#,($,)),^^! &@) ^^* &!% %^
Rff}yf] !)!) $,&%,(%% #!,($,#&,*$^ &@# ^$) ^*( ^#
hDdf @%$& !),(!,)@( &#,#!,^),!(& &@# ^)) ^*( @@^
* ;|f]tM g]kfn :6s PS;r]Gh (www.nepalstock.com.np)
xfd|f] ;kmntf
pTs[i6 s/bftfsf] ?kdf ;Ddfg Best Presented Accounts (BPA) Award
kfFrf}+ /fli6o s/ lbj;, @)&# sf] cj;/df ;dod} s/ n]vf k|0ffnL, cfly{s ljj/0f / jflif{s k|ltj]bg k|rlnt
ljj/0f bflvnf u/]sf] / ;a}eGbf a9L d"No clej[l4 s/ dfkb08cg';f/ :t/Lo?kdf k|:t't u/]afkt g]kfn rf6{8
a'emfO{ /fli6o cy{tGqdf pNn]vgLo of]ubfg k'ofPafkt PsfpG6]G6\; ;+:yff/f cfly{s jif{ @)&!&@ sf] nflu
g]kfn ;/sf/af6 sDkgL ;Ddflgt ePsf] 5 . /fHonfO{ ljleGg ljwfdf k|bfg x'g] ;DdfgdWo] hg/n ljwftkm{
s/ lt/]/ cfkm\gf] /fHok|ltsf] pQ/bfloTj ;kmntfk"j{s k|yd /g/ck ;Ddfg sDkgLnfO{ k|fKt ePsf] 5 .
lgjf{x u/L pTs[i6 s/bftfsf] ;Ddfg k|fKt x'g'df xfd|f
;]jfu|fxLsf] c6'6 ljZjf; / ;b\efj g} k|d'v /x]sf] 5 .
o:tf ;Ddfgn] sDkgLnfO{ cem ;]jfu|fxLk|lt lhDd]jf/ /
/fHok|lt st{Jolgi7 agfpg clek|]l/t u/]sf] 5 .

sDkgL P]g 2063 sf] bkmf 109 cg';f/
v'nfOPsf yk ljj/)fx
;~rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0f
cf7f}+ jflif{s ;fwf/0f ;ef kZrft sDkgLsf] ;~rfns ;ldltdf ePsf] x]/km]/ lgDg cg';f/ /x]sf] 5 .
pQm :yfgdf cufl8

l;=g+= ;~rfnssf] gfd kb k|ltlglwTj ug]{ ;+:yf lgo''lQm ldlt sf/0f
/x]sf] JolQm
!= >L lbg]z s'df/ yklnof cWoIf ;lrj, g]kfn ;/sf/ @)&@.!).!$ >L ;'lgn axfb'/ dNn g]kfn ;/sf/sf]
;"rgf tyf ;~rf/ lg0f{ofg';f/ :yfgfGt/
dGqfno eO{ gof+ ;lrj lgo"Qm
ePsf]n] .
@= >L dx]Gb|dfg u'?\u cWoIf ;lrj, g]kfn ;/sf/ @)&#.(.!$ >L lbg]z s'df/ g]kfn ;/sf/sf]
;"rgf tyf ;~rf/ yklnof lg0f{ofg';f/ :yfgfGt/
dGqfno eO{ gof+ ;lrj lgo"Qm
ePsf]n] .
#= >L Psgf/fo0f cof{n ;b:o ;x;lrj, g]kfn ;/sf/ @)&@.)(.#) >L slj/fh vgfn pd]/sf] xbaf6 clgjfo{
;"rgf tyf ;~rf/ cjsfz ePsf]n] .
dGqfno
$= >L l8NnL/fh l3ld/] ;b:o ;x;lrj, g]kfn ;/sf/ @)&@.*.@ >L sdnzfnL l3ld/] g]kfn ;/sf/sf]
sfg"g, Gofo tyf lg0f{ofg';f/ ;lrj kbdf
;+;bLo dfldnf dGqfno lgo'Qm ePsf]n] .
%= >L s[i0f k|;fb b]jsf]6f ;b:o ;x;lrj, g]kfn ;/sf/ @)&@.!).@! >L a}s'07 cof{n g]kfn ;/sf/ cy{
cy{ dGqfno dGqfnoaf6 k|ltlglwTj
ug]{ ;~rfns kl/jt{g
ePsf]n] .
^= >L /flhj uf}td ;b:o ;x;lrj, g]kfn ;/sf/ @)&@.!!.@& >L l8NnL/fh l3ld/] g]kfn ;/sf/ sfg"g,
sfg"g, Gofo tyf Gofo tyf ;+;bLo
;+;bLo dfldnf dGqfno dfldnf dGqfnoaf6
k|ltlglwTj ug]{ ;~rfns
kl/jt{g ePsf]n] .
&= >L ;'/]z clwsf/L ;b:o ;x;lrj, g]kfn ;/sf/ @)&@.!@.!( >L Psgf/fo0f cof{n g]kfn ;/sf/sf]
;"rgf tyf ;~rf/ lg0f{ofg';f/ k"j{;~rfns
dGqfno cGoq :yfgfGt/0f
ePsf]n] .
*= >L lszf]/ h+u sfsL{ ;b:o ;x;lrj, g]kfn ;/sf/ @)&#.)^.!* >L ;'/]z clwsf/L g]kfn ;/sf/sf]
;"rgf tyf ;~rf/ lg0f{ofg';f/ k"j{;~rfns
dGqfno cGoq :yfgfGt/0f
ePsf]n] .
(= >L /fds[i0f ;'j]bL ;b:o ;x;lrj, g]kfn ;/sf/ @)&#.)&.)# >L s[i0f k|;fb g]kfn ;/sf/sf]
cy{ dGqfno b]jsf]6f lg0f{ofg';f/ sf=d'= ;lrj
kbdf lgo''Qm ePsf]n] .
!)= >L sfldgL /fhe08f/L ;b:o k|aGw lgb]{zs, g]kfn @)&#.^.( >L a'l4 k|;fb cfrfo{ dlGqkl/ifb\sf] lg0f{o
b"/;~rf/ sDkgL cg';f/ .
lnld6]8
26

;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/LxnfO{ nfef+z af8kmf8 ug{ l;kmfl/; ul/Psf]
e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] /sd /sd
cf=j= @)&@&# df ;~rfns ;ldltsf] #) j6f a}7s a;]sf] / sDkgLsf] sDkgL P]g, @)^# adf]lhd g]kfn
lgodfjnLdf Joj:yf ePadf]lhd a}7s eQf e'QmfgL ul/Psf] 5M ;/sf/sf] :jLs[lt lnO{ ;~rfns ;ldltn]
cf=j= @)&@&# sf] d'gfkmf /sddWo]af6
l;=g+= kbflwsf/Lx kb ;+Vof hDdf /sd r'Qmf k'FhLsf] %! k|ltztsf b/n] nfef+z
ljt/0f ug{ l;kmfl/; u/]sf] 5 .
!= >L ;'lgn axfb'/ dNn cWoIf !@ $*,)))
@= >L lbg]z s'df/ yklnof cWoIf !% ^),))) z]o/ hkmt ePsf] eP hkmt ePsf]
#= >L a'l4 k|;fb cfrfo{ k|aGw lgb]{zs #) !,@),))) z]o/ ;+Vof, To:tf] z]o/sf] clt d"No,
$= >L a}s'07 cof{n ;~rfns !^ ^$,))) To:tf] z]o/ hkmt x'g'eGbf cufj} ;f] afkt
;~rfns
sDkgLn] k|fKt u/]sf] hDdf /sd / To:tf]
%= >L s[i0f k|;fb b]jsf]6f !! $$,)))
z]o/ hkmt ePkl5 ;f] z]o/ laqmL u/L
^= >L sdnzfnL l3ld/] ;~rfns # !@,))) sDkgLn] k|fKt u/]sf] /sd tyf hkmt
&= >L l8NnL/fh l3ld/] ;~rfns ( #^,))) ePsf] z]o/afkt /sd lkmtf{ u/]sf] eP
*= >L /flhj uf}td ;~rfns !! $$,))) ;f]sf] ljj/0f
(= >L slj/fh vgfn ;~rfns !% ^),))) ;dLIff jif{df s'g} klg z]o/ hkmt ul/Psf]
!)= >L Psgf/fo0f cof{n ;~rfns $ !^,))) 5}g .
!!= >L ;'/]z clwsf/L ;~rfns * #@,)))
ljut cfly{s jif{df sDkgL / To;sf]
!@= >L ljgo s'df/ rfln;] ;~rfns @^ !,)$,))) ;xfos sDkgLsf] sf/f]af/ k|ult / ;f]
cfly{s jif{sf] cGTodf /x]sf] l:yltsf]
k|aGw ;~rfns tyf kbflwsf/LxnfO{ e'QmfgL ul/Psf] kfl/>lds k'g/jnf]sg
tyf ;'ljwf /sdsf] ljj/0f
sDkgLsf] sf/f]af/ tyf o;;Fu ;DalGwt
cfly{s jif{ @)&@&# df tx !! / ;f] eGbf dflysf kbflwsf/LxnfO{ cGo kl/jt{gk|ult ljj/0f;DaGwdf
kfl/>ldsafkt ?= !,((,)%,*(%. / e|d0f vr{afkt ?= (^,@@,&^). ;~rfns ;ldltsf] k|ltj]bgdf lj:t[t
e'QmfgL ul/Psf] 5 . ljj/0f pNn]v ul/Psf] 5 / o; sDkgLsf]
s'g} klg ;xfos sDkgL /x]sf] 5}g .
cfGtl/s tyf afXo sf/0faf6 sDkgLsf] sf/f]af/df k/]sf] c;/
sDkgL tyf o;sf] ;xfos sDkgLn]
sDkgLsf] ;du| sf/f]af/ lgDg sf/0fxaf6 k|efljt ePsf] 5M cfly{s jif{e/ u/]sf] k|d'v sf/f]af/ /
k|ljlwsf] tLj| kl/jt{gsf] sf/0f gjLg k|ljlwdf cfwfl/t ;]jf lbg To; cjlwdf sDkgLsf] sf/f]af/df cfPsf]
sl7gfO ePsf] . dxTjk"0f{ kl/jt{g
u|fxssf] ?lr tyf rfxgfdf kl/jt{g eO/x]sf]n] ;]jf k|bfg ug{
o; sDkgLn] ljut jif{df u/sf] ] k|ult
sl7gfO ePsf] . ljj/0f;DaGwdf ;~rfns ;ldltsf]
;/sf/L gLlt lgodsf] kfngf ug{' sDkgLsf] st{Jo ePsf] / k|ltj]bgdf lj:t[t ljj/0f pNn]v ul/Psf]
sltko ;/sf/L gLlt lgodx k|lt:kwf{sf] nflu Jofjxfl/s 5.
gePsf]] .
ef}uf]lns ljljwtfsf] sf/0f b"/;~rf/ pks/0fx h8fg tyf ljut cfly{s jif{df sDkgLsf] cfwf/e"t
;~rfng ug{ sl7gfO ePsf] . z]o/wgLxn] sDkgLnfO{ pknAw u/fPsf]
;':t cffly{s j[l4, /fhgLlts cl:y/tf, ljB't\ s6f}tL cflbsf] hfgsf/L
sf/0f ;du| cfly{s cj:yf k|efljt eO{ b"/;~rf/ If]qdf klg
o:tf] s'g} sf/f]af/sf] hfgsf/L k|fKt x'g
k|efj k/]sf] . gcfPsf] .

ljut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Ln] sDkgL P]g tyf k|rlnt sfg"gadf]lhd ;~rfns
lnPsf] z]o/ :jfldTjsf] ljj/0f / sDkgLsf] z]o/ ;ldltsf] k|ltj]bgdf v'nfpg'kg]{ cGo s'/fx
sf/f]af/df lghx ;+nUg /x]sf] eP ;f] ;DaGwdf
lghxaf6 sDkgLn] k|fKt u/]sf] hfgsf/L o;} k|ltj]bgcGtu{t plrt 7fpFdf v'nfOPsf] .
ljut cfly{s jif{df ;~rfnsxaf6 s'g} z]o/ vl/b

u/]sf] / sDkgLsf] z]o/ sf/f]af/df ;+nUg /x]sf] ;DaGwdf
lghxaf6 s'g} hfgsf/L k|fKt gePsf] .
wGojfb !fkg
ljut cfly{s jif{df sDkgL;Fu ;DalGwt ;Demf}tfxdf
s'g} ;~rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut xfd|f z]o/wgL, u|fxsju{ / z'elrGtsxsf] tkm{af6
:jfy{sf] af/]df pknAw u/fOPsf] hfgsf/Lsf] Joxf]/f
k|fKt c6'6 ;dy{g, ;xof]u / xf};nfsf] nflu ;~rfns
To:tf] s]xL gePsf] . ;ldltsf] tkm{af6 xfdL xflb{s s[t1tf JoQm ub{5f}+ .
lg/Gt/ ;xof]u, k|f]T;fxg / dfu{bz{g k|bfg u/L sDkgLsf]
sDkgLn] cfkm\gf] z]o/ cfkm+}n] vl/b u/]sf] eP To;/L
k|ultdf ;xof]u ug]{ z]o/wgL dxfg'efjxk|lt xflb{s
cfkm\gf] z]o/ vl/b ug{'sf] sf/0f, To:tf] z]o/sf] ;+Vof /
c+lst d"No tyf To;/L vl/b u/]afkt sDkgLn] e'QmfgL cfef/ tyf s[t1tf k|s6 ug{ rfxG5f}+ . To:t}, lg/Gt/
u/]sf] /sd ;xof]u / lgb]{zgsf] nflu xfdL g]kfn ;/sf/, ;"rgf
tyf ;~rf/ dGqfno, g]kfn b"/;~rf/ k|flws/0f, g]kfn
sDkgLn] xfn;Dd cfkm\gf] z]o/ cfkm+} vl/b gu/]sf] . lwtf]kq af]8{nfO{ ;d]t wGojfb 1fkg ug{ rfxG5f}+ .
cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP ;dk{0f / s8f kl/>daf6 sDkgLsf] pGglt / k|ultdf
To;sf] lj:t[t ljj/0f ;fy lbg] sDkgL Joj:yfkg tyf sd{rf/LxnfO{ ljz]if
wGojfb lbg rfxG5f}+ .
o;;DaGwL lj:t[t ljj/0f ;~rfns ;ldltsf] k|ltj]bgdf
lbOPsf] 5 . cGTodf, ;]jf k|bfg ug]{ dxTjk"0f{ cj;/ k|bfg ug]{ xfd|f
ut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj/0f ;a} cfb/0fLo u|fxsju{k|lt klg xflb{s s[t1tf 1fkg
ub}{ ;]jfu|fxL / ;]jfk|bfosaLrsf] ;DaGwnfO{ cem ;[b[9
;dLIff jif{df s'n Joj:yfkg vr{ ?= !&,*),(@,*@,*&^.
/fVg] k|lta4tfsf ;fy cfufdL lbgdf oxfFx ;a}af6
ePsf] 5 . sd{rf/L, ;~rfng / k|zf;lgs vr{sf]]
k|fKt ;xof]u, ;b\efj Pj+ ljZjf;nfO{ kl/0ffdd'vL agfO{
ljj/0f cfly{s ljj/0fdf lbOPsf] 5 .
cl3 a9\g] b[9 k|lta4tf JoQm ub{5f}+ .
n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ul/Psf]
eP To;af/] ;~rfns ;ldltsf] k|ltlqmof wGojfb .
n]vfk/LIf0f k|ltj]bgdf lgoldt sf/f]af/df b]lvPsf
;fdfGo s}lkmot, k|ltlqmof / ;'emfjxdf ;~rfns
;ldltsf] Wofgfsif{0f ePsf] 5 / ;'wf/sf lglDt cfjZos
sbd rfln;lsPsf] 5 . dx]Gb|dfg u''?\u sfldgL /fhe08f/L /fds[i0f ;'j]bL
cWoIf k|aGw lgb]{zs ;~rfns
;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v, sDkgLsf
cfwf/e"t z]o/wgL jf lghsf] glhssf gft]bf/ jf lgh lszf]/ h+u sfsL{ l8NnL/fh l3ld/] ljgo s'df/ rfln;]
;+nUg /x]sf] kmd{, sDkgL jf ;+ul7t ;+:yfn] sDkgLnfO{ ;~rfns ;~rfns ;~rfns
s'g} /sd a'emfpg afFsL eP ;f] s'/f
To:tf] s]xL gePsf] . ldltM @)&#.!!.#)
z]o/wgLxn] a'lemlng afFsL /x]sf] nfef+zsf] /sd
cfly{s jif{ @)&@&# sf] cGTo;Dd z]o/wgLxn] ?=
@$,^%,!@,))(.)) nfef+z /sd a'lemlng afFsL /x]sf] 5 .
28

lwtf]kq btf{ tyf lgisf;g lgodfjnL
2065 sf] lgod 22 sf] pklgod -1_ ;u
;DalGwt jflif{s k|ltj]bg
1= ;~rfns ;ldltsf] k|ltj]bg sDkgLk|lt ljZjf; tyf k|ltkmnsf] ljZn]if0fsf]

jflif{s k|ltj]bgdf ;+nUg ul/Psf] . cfwf/df e}/x]sf] tyf z]o/ sf/f]af/df cgk]lIft
ptf/r9fj;d]t gb]lvPsf]n] z]o/xsf] sf/f]af/
2= n]vfk/LIfssf] k|ltj]bg M ;Gtf]ifhgs?kdf e}/x]sf] .
jflif{s k|ltj]bgdf ;+nUg ul/Psf] .
-v_ cf=j= @)&@&# df sDkgLsf] z]o/sf] clwstd,
3= n]vfk/LIf)f ePsf] ljQLo ljj/)f M Go"gtd / clGtd d"Nosf ;fy} s'n sf/f]af/ z]o/
jflif{s k|ltj]bgdf ;+nUg ul/Psf] . ;+Vof tyf sf/f]af/ ePsf] lbg .
4= sfg'gL sf/afxL;DaGwL ljj/)f M ;~rfns ;ldltsf] k|ltj]bgdf ;+nUg ul/Psf] .
s_ sDkgLn] jf sDkgLsf] lj?4 s'g} d'2f 6= ;d:of, r'gf}tL tyf /)fgLltM

bfo/ ePsf] ePM
s_ afXo
cf=j= @)&@.&# sf] k|yd q}dfl;s cjlwdf o;
sDkgL lj?4 $ -rf/_ j6f, bf];|f] cjlwdf # lab]zL ;fem]bf/;Fu ;xsfo{ ug]{ k|lt:kwL{ .
-tLg_ j6f, t];|f] cjlwdf # -tLg_ j6f / clGtd k|ljlwdf cfPsf] tLj| ljsf; .
rf}dfl;s cjlwdf ! -Ps_ j6f u/L hDdf !! cGt/f{li6o snsf] u}/sfg'gL sf/f]af/ .
-P3f/_ j6f d'2f bfo/ ePsf] . v_ cfGtl/s
v_ sDkgLsf] ;+:yfks jf ;~rfnsn] jf ;~rfnssf] nfdf] lg0f{o k|lqmof .
lj?4df k|rlnt lgodsf] cj1f jf kmf}Hbf/L sd{rf/L Joj:yfkgdf b]lvPsf] ;d:ofx? .
ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ u/]sf] jf of]hgf k"/f ug{ nfdf] ;do nfUg] .
ePsf] ePM
u_ ;d:of tyf r'gf}tL ;dfwfg ug{ Joj:yfkgn]
;f] ;DaGwL hfgsf/Ldf gcfPsf] . cjnDag u/]sf] /0fgLlt M
u_ s'g} ;+:yfks jf ;~rfns lj?4 cfly{s ck/fw k"jf{wf/xsf] kof{Kt ljsf; u/L u'0f:t/Lo ;]jf
u/]sf] ;DaGwdf s'g} d'2f bfo/ ePsf] ePM k|bfg ug]{ .
;f] ;DaGwL hfgsf/Ldf gcfPsf] . u|fxssf] dfu adf]lhd pRr ultsf] 8f6f ;]jf
(4G/LTE) ;]jf pknJw u/fpg] .
%= sDkgLsf] z]o/ sf/f]af/ tyf
GSM/CDMA ;]jfxsf] lgoldt?kdf cg'udg tyf
k|ultsf] ljZn]if)f M
Optimization ug]{ .
-s_ lwtf]kq ahf/df ePsf] sDkgLsf] z]o/sf] sf/f]af/
;DaGwdf Joj:yfkgsf] wf/0ffM /0fgLlts ;fem]bf/ leq\ofO bL3{sfnLg?kdf
sDkgLnfO{ yk k|lt:kwL{ agfpg] .
sDkgLsf] z]o/xsf] sf/f]af/ nufgLstf{sf]

u|fxsxsf] lh1f;f tyf u'gf;f] ;dfwfgsf] nflu 8= k|ltj]bgdf plNnlvt ljj/)fx ;To,
CRM (Customer Relationship Management) ;DaGwL gofF tYo k")f{ %g\ egL k|aGw lgb]{zssf]
k|ljlwxo'Qm sn;]G6/ tyf u'gf;f] s]Gb|xsf] k|lta$tf M
:yfkgf ug]{ .
;d;fdlos ?kdf ;]jfsf] u'0f:t/ tyf k|efjsfl/tf o; k|ltj]bgdf plNnlvt hfgsf/L tyf
j[l ug{ cfjZostf cg';f/ ;Defljt If]qxsf] ljj/0fxsf] z'4tf, ;Totf tyf tYok"0f{tf
klxrfg u/L Outsourcing af6 ;d]t ug]{ kl/kf6Lsf] ;DaGwdf d JolQmut?kdf pQ/bfloTj lnG5' .
z'?jft ug]{ . ;fy} d of] pb\3f]if ub{5' ls, d}n] hfg]a'e]m;Dd o;
Value Added ;]jfx ;~rfngdf NofO{ cfo j[l4 k|ltj]bgdf plNnlvt ljj/0fx ;TotYo k"0f{ 5g\
ug]{ . / nufgLstf{xnfO{ nufgL ug]{ ;DaGwdf lg0f{o
lng cfjZos s'g} ljj/0f, ;"rgf tyf hfgsf/Lx
7= ;+:yfut ;'zf;g M n'sfOPsf] 5}g .
;~rfns ;ldltsf] k|ltj]bgdf ;dfj]z ul/Psf] . sfldgL /fhe08f/L

k|aGw lgb]{zs
g]kfn b"/;~rf/ sDkgL lnld6]8
30

sDkgLsf ;]jfx?
cfwf/e"t :yfgLo
1 6]lnkmf]g -PSTN_
jfo/n]; ;]jf
2
OG6/g]6 ;]jf
3
u|fdL0f If]qdf :of6]nfO6
dfkm{t b"/;~rf/ ;]jf
4

Jofj;flos kl/b[io
g]kfndf b"/;~rf/ ;]jfsf] z'?jft, ljsf; / lj:tf/sf] sDkgLsf k|fyldstfx

sfo{df ;dlk{t /xL ;o jif{sf] uf}/jzfnL Oltxf; af]s]sf]
sDkgLn] :yfkgfsfnb]lv g} cfd pkef]Qmfxsf] ;~rf/ xfdL u|fxs ;]jfdf ;dlk{t /xL /fi6 lgdf{0fdf pNn]Vo
;]jf;DalGw ;Dk"0f{ cfjZostfx k"/f ub}{ cfPsf] 5. o; of]ubfg k'ofpg] / cfd g]kfnLxsf] cfly{s tyf
sfo{sf] nflu ljleGg k|ljlwdf cfwfl/t ljljw ;]jfx ;fdflhs ;zQmLs/0fsf] nflu lj|mofzLn sDkgLsf]
-h:t}M ;fwf/0f 6]lnkmf]g, df]jfOn 6]lnkmf]g, tf/;lxt ?kdf :yflkt x'g rfxG5f}+. pk/f]Qm kl/rosf] nflu
/ tf//lxt a|f]8Aof08 OG6/g]6, sk/ / clK6sn lnH8 xfd|f] sfo{ut ;+:sf/sf cfwf/lznfx lgDgfg';f/ /x]sf
nfOg cflb_ k|of]udf NofPsf 5f}+ . 5g\ .
Pp6f ultzLn ;+:yfsf] ?kdf u|fxsju{sf] lxt tyf

;]jfdf ;dlk{t /xL b]zel/ e/kbf]{ b"/;~rf/ ;]jfx
pknAw u/fO{ b]zsf] cfly{s / ;fdflhs ljsf;df
pNn]vgLo of]ubfg k'ofpg] cleofgdf xfdL ;b}j
lj|mofzLn 5f}+ .
;:tf] / e/kbf]{ b"/;~rf/ ;]jfx ;j{;'ne?kdf ;a}nfO{

pknAw u/fpg'sf ;fy} b"/;~rf/ If]qdf b]zs} cu|0fL
;]jfk|bfossf] ?kdf :yflkt /lx/xg] xfd|f] kl/sNkgf
/x]sf] 5.
sDkgLdf @)&# k'if dlxgfsf] cGTo;Dddf b]zsf] ;Dk"0f{

uf=lj=;=xdf ! s/f]8 ^$ nfv *% xhf/ & ;o @^ /fi6 lgd{f0f xfd|f] nIo
pkef]Qmfxn] sDkgLsf] ;]jf k|of]u ul//xg'ePsf] 5.
To;dWo] ! s/f]8 $@ nfv # xhf/ $ ;o *& n] b"/;~rf/ ;]jf cfwf/e"t cfjZostfdf kl/0ft
hL=P;=Pd=, !^ nfv ! xhf/ ( ;o $* n] ;L=8L=Pd=P= eO;s]sf] kl/k|]Ifdf a9\bf] cGt/f{li6o Jofkf/, ;]jfsf]
/ ^ nfv &( xhf/n] ;fwf/0f 6]lnkmf]g ;]jf k|of]u ljZjJofkLs/0f, lzIff tyf :jf:Yo Pj+ ko{6sLo
ul//xg'ePsf] 5 . sDkgLn] pknAw u/fPsf] ;]jfx?sf] k|j4{gdf ;"rgf k|ljlwsf] a9\bf] k|of]usf] sf/0f
6]ln3gTj ^@=@@ k|ltzt /x]sf] 5 . b]zJofkL ;~hfn, zx/L / zx/f]Gd'v If]qx b"/;~rf/ ;]jfk|bfossf
e/kbf]{ ;]jf, u|fxsn] lt/]sf] d"Nosf] ;xL ;b'kof]u / nflu cfDbfgL / gfkmfsf] e/kbf]{ ;|f]t b]lvPsf]
/fi6 lgdf{0fdf ;dlk{t ;fj{hlgs ;+:yf x'g' g} g]kfn 5. k|lt:kwf{Tds ahf/df lglZrt cfo tyf gfkmf
6]lnsd cfd g]kfnLxsf] /f]hfOdf kg{'sf] k|d'v sf/0f ;'lglZrt ug{ k/]sf] bafasf] afah'b xfdLn] ;]jf
/x]sf] 5 . lj:tf/sf] sfo{nfO{ o:tf gfkmfd"ns If]qxdf dfq
;Lldt g/fvL ljleGg k|ljlwx cjnDag u/L u|fdL0f
sDkgLn] s'n b"/;~rf/ ahf/ lx:;fdf EjfO; ;]jfdf tyf u}/gfkmfd"ns If]qxdf ;d]t ;]jf lj:tf/sf]
$*=%@ k|ltzt / 8f6f ;]jfdf %% k|ltzt cf]u6\g ;kmn sfo{nfO{ lg/Gt/tf lbO/x]sf 5f}+ .
eO{ o; If]qdf cu|0fL :yfg xfl;n ug{ ;kmn ePsf] 5 .
32

zx/L / zx/f]Gd'v If]qxdf dfq ;Lldt /x]/ ul/Psf] gjLgtd k|ljlw
;]jfsf] ljsf;, lj:tf/ / ;~rfngn] l8lh6n l8efO8
Go"g ug{ / l8lh6n OGSn'hgsf] kl/sNkgfnfO{ ;fsf/ ablnFbf] kl/j]z, k|ljlwsf] ljsf; / kl/jt{g;Fu}
kfg{ g;lsg] x'gfn] ljleGg k|ljlwxsf] ;d'lrt k|of]udfkm{t u|fxsxsf] a9\bf] cfsf+Iff / u|fxsju{xn] sDkgLaf6
u|fdL0f tyf b"/b/fhsf If]qxdf ;d]t ;]jf lj:tf/sf] u/]sf] ck]IffnfO{ k"/f ug{sf] nflu ljZj ahf/df
nflu lj|mofzLn /x]sf 5f}+ . Gof/f]Aof08 / a|f]8Aof08 pknAw gjLgtd k|ljlw dfkm{t xfdL xfd|f] ;]jfxnfO{
k|ljlwdfkm{t EjfO; tyf 8f6f ;]jfsf] ljsf;, lj:tf/ / cfw'lgsLs/0f ug]{ sfo{df ;lqmo /x]sf 5f}+ . sDkgLn]
;~rfng u/L b]zsf] ;jf{l0f ljsf;df dxTjk"0f{ e"ldsf blIf0f Pl;ofd} klxnf] k6s k"0f{?kdf :jrflnt l8lh6n
lgjf{x ug{ kfpFbf xfdL uf}/jflGjt ePsf 5f}+ . PS;r]Gh / t];|f] k':tfsf] df]jfOn O{G6/g]6 -3G_ ;]jf
leq\ofpg'sf] ;fy;fy} xfn;fn} g]kfnd} klxnf] k6s
u|fxs ;]jfdf ;dlk{t 4G/LTE k|ljlw ;~rfngdf NofPsf] 5.
d'n'ssf] s'gfsfKrf;Dd ;j{;'ne?kdf u'0f:t/Lo

b"/;~rf/ ;]jf k|bfg u/L sDkgLnfO{ /fi6sf] :t/Lo
;]jf lbg] Jofj;flos ;+:yfsf] ?kdf sfod /fVg u|fxs
;]jfdf ;dlk{t eGg] d"No dfGotfnfO{ cfTd;fy ub}{
u|fxsxsf] ablnFbf] cfsf+IffxnfO{ k"/f ug{sf] nflu
xfdL ;b}j sl6a4 5f}+ . pkef]Qmfxsf] ;~rf/;DaGwL
;Dk"0f{ cfjZostfx k"lt{ ub}{ cfO/x]sf] kl/k|]Ifdf
pRr:t/Lo u|fxs ;]jf xfd|f] Jofj;flos ;kmntfsf]
d'Vo cfwf/lznf xf] eGg] xfdLn] ljZjf; u/]sf 5f}+ .
sDkgLn] nfdf] ;dob]lv ;~rflnt tf/;lxtsf] :yfgLo
kf/blz{tf 6]lnkmf]g ;]jfdf cTofw'lgs 8f6f ;]jf pknAw u/fpgsf]
nflu TDM Migration sf] cfof]hgf sfof{Gjogdf NofPsf]
:yfkgfsfnb]lv g} xfdLn] ;+:yfut ;'zf;g tyf 5. o;} jif{b]lv tf//lxt ;Dk"0f{ ;]jfxnfO{ PsLs[t
kf/blz{tfnfO{ pRr dxTjsf ;fy kfngf ub}{ cfPsf laln k|0ffnLdf cfa4 ul/Psf] 5.
5f}+ . xfdLn] xfd|f] ;Dk"0f{ sf/f]af/ tyf ljQLo ljj/0fx
/fli6o tyf cGt/f{li6o dfkb08cg';f/ tof/ u/L b}lgs
kqklqsfdfkm{t q}dfl;s ?kdf ;fj{hlgs ub}{ cfPsf xfd|f] sfo{If]q
5f}+ . lgoldt ?kdf xfd|f] Joj;fo tyf sf/f]af/x
cfGtl/s tyf afXo n]vfk/LIfsdfkm{t n]vf k/LIf0f x'g] @)&# efb| $ ut] sDkgLn] cfk\mgf] ;]jf &% cf}+ lhNnfdf
u/]sf] 5 / o;} jif{ b]lv k|flalws k/LIf0f;d]t z'? k'ofpg] j|mddf x'Dnfsf] l;ldsf]6df dfOj|mf]j]e /]l8of]
ul/Psf] 5. ;fy} sDkgLn] cfk\mgf u|fxsxnfO{ pknAw ln+s k|ljlwdfkm{t ;]jf pknAw u/fPsf] / o;;Fu} xfdL
u/fpg] ;]jfdf nfUg] z'NsnfO{ ;do;dodf hfgsf/L b]zsf &% j6} lhNnfdf dfOj|mf]j]e /]l8of] ln+ssf] kx'Fr
u/fO{ ;';"lrt ub}{ cfPsf 5f}+ .

k'ofO{ ;]jf pknAw u/fpg ;kmn ePsf 5f+} . b]zsf] k|d'v ;"rsf
clt ljs6 :yfgx, ljz]ifu/L s0ff{nL c~rnsf d'u',
x'Dnf / 8f]Nkf lhNnfsf ;b/d'sfdxdf :of6]nfO6 ;dLIff jif{df xfd|f] sfo{;Dkfbgsf] k|d'v ;'rfsfx
k|ljlwdfkm{t ;]jf pknAw u/fpFb} cfPsf 5f}+ . pT;fxhgs b]lvPsf] 5 .
8f]Nkfsf] b'g}df @)&# c;f]h !( ut] / x'Dnfsf] l;ldsf]6df

@)&# c;f]h @! ut]b]lv 3G ;]jf ;~rfngdf NofpFb}
;]jf lj:tf/sf] j|mddf b]zsf &% j6} lhNnfdf GSM
k|ljlwsf] 3G df]afOn ;]jf ;~rfngdf NofOPsf] 5 .
/fh:j j[l4b/ #=^& -k|ltztdf_
EBITDA Margin %!=*( -k|ltztdf_
gfkmf !#=^* -?= ca{df_
Return on Capital Employed !#=*& -k|ltztdf_
Returns to shareholders %! -k|ltztdf_
k|lt z]o/ cfDbfgL (!=@! -?= df_
Net Worth *^=)# -?= ca{df_
k|ltsd{rf/L cf};t u|fxs #,^@) -;+Vofdf_
k|ltsd{rf/L cf};t cfDbfgL !),^%* -?= xhf/df_
Book Value per Share %&#=%# -?= df_
o;} u/L WiMax -Worldwide Interoperability for Microwave
Access_ k|ljlwsf] a|f]8Aof08 OG6/g]6 ;]jfsf] kx'Fr &% j6}
lhNnfdf lj:tf/ ul/Psf] 5 . dWokxf8L nf]sdfu{cGtu{t
k"j{df kfFry/ lhNnfsf] lrof] e~Hofb]lv klZrddf
uf]vf{ / wflbsf] l;dfgf cf?3f6;Dd clK6sn kmfOa/ Jofj;flos /)fgLlt
laR5\ofpg] ;DaGwdf g]kfn 6]lnsd / g]kfn b"/;~rf/
k|flws/0faLr @)&# c;f]h !@ ut] ;Df}tf ;DkGg ePsf] u|fxsju{x?
5 . o; cfof]hgfdfkm{t xfn pknAw ;]jfxsf] lj:tf/,
;]jfsf] u'0f:t/df ;'wf/ tyf gofF ;]jfxsf] ljsf; tyf u|fxs ;]jfdf ;dlk{t eGg] d"No dfGotfnfO{ cfTd;ft\
;~rfng u/L b]zsf] b"/;~rf/ If]qdf pNn]Vo of]ubfg ub}{ u|fxsxsf] ablnFbf] cfsf+Iff tyf sDkgLaf6
k'ofpg cxd\ e"ldsf lgjf{x ug]{5 eGg] xfdLn] ljZjf; u|fxsxn] ug{'ePsf] ck]IffxnfO{ k"/f ug{sf] nflu xfdL
lnPsf 5f}+ . pTs[i6 u|fxs ;]jf k|bfg ug{ sl6a4 5f}+ . ! s/f]8
^$ nfveGbf a9L u|fxsxsf] ;fydf xfdL d'n'ss}
;a}eGbf 7"nf] b"/;~rf/ ;]jfk|bfos x'g ;kmn ePsf
xfd|f] uGtJo 5f}+ . sDkgLsf] gf/f /fi6 lgd{f0f xfd|f] nIo k|fKt
ug{sf] nflu xfd|f u|fxsxaf6 sDkgLnfO{ ko{fKt ;xof]u
b]ze/L a|f]8Aof08 ;]jfsf] ljsf; / lj:tf/ dfkm{t / ;b\efj k|fKt eO{/x]sf] / u|fxsxsf] ;fy ;fydf
l8lh6n OGSn'hgsf] kl/sNkgfnfO{ ;fsf/ u/L b]zsf] sDkgL cfk\mgf] nIo k|flKtsf] nflu c6'6 ?kdf cl3
cfly{s;fdflhs ljsf;df pNn]Vo of]ubfg k'ofpg al9/x]sf] 5.
xfdL sl6a4 5f}+ .
xfd|f] k|lta4tf
sDkgL ;b}j gjLgtd k|ljlwxsf] cjnDag ub}{ cfgf

u|fxsju{xnfO{ ;:tf], u'0f:t/Lo tyf b]zJofkL?kdf
34

e/kbf]{ b"/;~rf/ ;]jf pknAw u/fpg k|lta4 5 . o; :yfkgf tyf lj:tf/ ug{ xfdL sl6a4 5f}+ . u|fxsxn]
j|mddf /fi6 lgdf{0fdf ;dlk{t ;fj{hlgs ;+:yfsf] ?kdf sDkgLsf] laj|mL sIf tyf u|fxs ;]jf s]Gb|x;Dd
xfdLnfO{ cfd pkef]Qmfxsf] ;b\efj k|fKt x'Fb} cfPsf] 5. gk'uL ;]jf vl/b ug{ tyf Kofs]hx 5gf}6 ug{ ;Sg]
u/L P;=Pd=P;= tyf j]edf cfwfl/t Self Care ;]jfx
dfWodx ;~rngdf NofPsf 5f}+ . xfd|f u|fxs dxfg'efjx;Fu
:yflkt ;DaGwn] pRr u'0f:t/Lo u|fxs cg'e"lt k|bfg
cfd pkef]QmfxnfO{ sDkgLsf] ;]jfxsf] af/]df ;';"lrt ug]{ xfd|f] ;+sNkdf dxTjk"0f{ e"ldsf lgjf{x ug]{5 eGg]
ug]{ / ;]jf vl/b tyf vl/bkZrft cfjZos ;xof]u xfdLn] ljZjf; lnPsf 5f}+ .
pknAw u/fpg] p2]Zon] d'n'ssf ljleGg !^$ :yfgxsf
b"/;~rf/ sfo{fnox tyf u|fxs ;]jf s]Gb|xdfkm{t cfosf ;|f]tx
cfjZos ;]jfx pknAw u/fpFb} cfPsf 5f}+ . ljut
s]lx jif{xb]lv l;dl/d sf8{ tyf l/rfh{ sf8{xsf] xfdLn] pknAw u/fpFb} cfPsf ljleGg ;]jfx h:t}
laj|mL ljt/0fnfO{ ;xh agfpg yf]s ljj|m]tfx;Fu ;fwf/0f 6]lnkmf]g, df]jfOn ;]jf, tf/;lxt / tf//lxt
;Df}tf u/];Fu} ;]jf ljt/0f k|0ffnLdf yk k|efjsfl/tf a|f]8Aof08 OG6/g]6 ;]jf, lnH8 nfOg ;]jf, cGt/cfa4tf
cfPsf] 5 . sDkgLsf] ;]jf ;'lawfx pkef]u ;DaGwL ;]jf, cGt/f{li6o sn ;]jf, Eofn' P8]8 ;]jf cflb xfd|f]
;r]tgf hufpg, ;]jfxsf] af/]df ;';'lrt ug{ tyf cfosf d'Vo ;|f]tx x'g\. s'n cfDbfgLdWo] ;]jf laj|mLaf6
cGo cfjZos hfgsf/Lx ;do;fk]If pknAw u/fpg k|fKt x'g] cfon] (@=)^ k|ltzt / cGo cfDbfgLn] &=($
ljleGg dfWodx h:t} Pkm=Pd= /]l8of], kqklqsfx, k|ltzt of]ubfg /x]sf] 5. k|foM ;a} ;]jfx clu|d
6]lnlehg tyf ;fdflhs ;~hfnxsf] Aofks k|of]u e'QmfgLdf -Prepaid_ jf j|m]l86 lnld6sf] ?kdf w/f}6L lnO{
ub}{ cfPsf 5f}+ . cfd pkef]Qmfx;Fu glhs /xg o:tf k|bfg ul/g] ePsf]n] hf]lvd Go"g x'g] / gub k|jfxdf
dfWodxsf] e"ldsf pNn]Vo /x]sf] 5 / o;nfO{ c ;d]t ;sf/fTds k|efj kl//x]sf] 5. bL3{sfnLg cfo
k|efjs/L agfpg]tkm{ xfdL lj|mofzLn 5f}+ . j[l4sf nflu nufgLnfO{ ljljwLs/0f ub}{ /fli6o uf}/jsf
cfof]hgfx h:t} lqz"nL #aL, dflyNnf] tfdfsf]zL /
u|fxs;Fusf] ;DaGw hnljB't\ sDkgLxdf nfufgL ub}{ cfPsf 5f}+ .
u|fxsju{sf] lxt tyf ;]jfdf ;dlk{t /xL b]zel/ e/kbf]{

b"/;~rf/ ;]jfx pknAw u/fpg] Pp6f k|ultzLn
;+:yfsf] ?kdf cfk\mgf u|fxsju{x;Fu ;'dw'/ ;DaGw

k|d'v sfo{x sDkgL;Fu /x]sf] lk|mSj]G;L :k]S6dsf] clwstd k|of]u u/L
cfk\mgf u|fxsxnfO{ EjfO; tyf 8f6f ;]jf k'ofO/x]sf
d'n'se/ pRr:t/Lo b"/;~rf/ k"jf{wf/ pknAw u/fpg] 5f}+ .
p2]Zon] Backhaul tyf Backbone 6fG;ld;g Ifdtfxsf]
lg/Gt/ clej[l4 ub}{ e/kbf]{ tyf pRr ultsf] b"/;~rf/ k|d'v ;f]bf/x
;~hfn lgd{f0f ul//x]sf 5f}+ . cfk\mgf] Jofkfl/s tyf
Jofj;flos p2]Zo xfl;n ug{ ljZj:t/Lo pks/0f xfd|f] Jofj;flos ;kmntf Jofkfl/s tyf Jofj;flos
lgdf{tfxdfkm{t gjLgtd k|ljlw leq\ofpFb} cfPsf 5f}+ . ;f]bf/x;Fusf] ;DaGwdf ;d]t lge{/ ub{5. cGt/f{li6o
xfn} ;DkGg laln k|0ffnLsf] ;kmn ?kfGt/0f / ITMS :t/sf b"/;~rf/ ;]jfk|bfosx, cGt/f{li6o ;+:yfx tyf
k|ljlwsf] ;~rfngn] sDkgLn] pknAw u/fpFb} cfPsf] b"/;~rf/ pks/0f cfk"lt{stf{x;Fu sDkgLsf] ;'dw'/
;]jfxnfO{ yk kl/is[t ug{ d2t k'ofpg]5 eGg] ljZjf; ;DaGw /xL cfPsf] 5. ;fy} :jb]zleqsf k|d'v ljQLo
lnPsf 5f}+ . ax'k|ltlIft 4G/LTE ;]jfsf] z'ef/Den] b]zsf] ;+:yfx tyf ;]jfk|bfosx;Fu sDkgLn] ;xsfo{ ub}{
b"/;~rf/ If]qdf gofF o'usf] z'?jft ePsf] / sDkgLsf] cfPsf] 5. sDkgLn] ;dfg d"No / dfGotfxnfO{ c+lusf/
u|fxs cfwf/ tyf cfDbfgL lj:tf/df yk of]ubfg k'ofpg] ug]{ / cfk;L ;kmntfdf xft]dfnf] ug]{ ;+:yfx;Fu ;xsfo{
ck]Iff u/]sf 5f}+ . xfd|f u|fxsju{x;Fusf] ;Dks{ tyf / ;f]bf/L ub}{ cfPsf] 5 .
;DaGwnfO{ gofF prfO lbg gjLgtd k|ljlwdf cfwfl/t
u|fxs ;Dks{ s]Gb| -Customer Contact Center_ ;~rfngsf] nfut ;+/rgf
tof/Ldf 5f}+ .
sDkgLn] cfk\mgf] vr{ ;+/rgfdf u|fxs;Fu k|ToIf ;/f]sf/
k|d'v ;|f]t;fwgx /fVg] dd{t ;Def/ tyf ;]jf lj:tf/nfO{ k|fyldstf lbPsf]
5. To;}u/L cfof]hgf sfof{Gjog tyf gofF ;]jfxsf]
sDkgLdf sfo{/t bIf tyf k|ltefzfnL dfgjLo k'FhL xfd|f] yfngLdf ljz]if Wofg k'ofpFb} cfPsf] 5. sDkgLsf] s'n
;an kIf / d'Vo ;DklQ xf]. sDkgLdf /x]sf] t/ntfn] nfutdf cg'dlt z'Ns / lk|mSj]G;L z'Nsn] 7"nf] lx:;f
nufgL u/L yk ;]jfx k|bfg ug]{ sfo{df ;xhLs/0f cf]u6]sf] 5. ;dLIff cjlwdf pko'Qm vr{ tyf nufgLdfkm{t
u/]sf] 5. b]zJofkL?kdf /x]sf] ejg, hUuf tyf ef}lts xfd|f z]o/wgL dxfg'efjxnfO{ pNn]Vo k|ltkmn pknAw
k"jf{wf/xn] ;]jf lj:tf/ ug]{ sfo{df ;xof]u k'ofPsf] 5. u/fpg xfdL ;kmn ePsf 5f}+ .
36

xfd|f] ;kmntfsf cfwf/M xfd|f ;]jf / u|fxsx?
xfd|f ;]jf / u|fxsx s'n u|fxs ;+Vof

@)&!&@M ^ nfv ^% xhf/
:yfkgfsfnb]lvg} xfdLn] ;b}j gjLgtd k|ljlwxsf] @)&@&#M ^ nfv &# xhf/
cjnDag ub}{ cfk\mgf u|fxsju{xsf] ;~rf/ ;DaGwL j[l4 k|ltztM !=!!
;Dk"0f{ cfjZostfx k"/f ug{ ;:tf], u'0f:t/Lo tyf
b]zJofkL ?kdf e/kbf]{ b"/;~rf/ ;]jf pknAw u/fpFb} !=! cfwf/e"t :yfgLo PSTN 6]lnkmf]g ;]jfdf
cfPsf 5f}+ . o; sfo{sf] nflu ljleGg k|ljlwdf cfwfl/t pknAw ;'ljwfx
ljljw ;]jfx pknAw u/fpg'sf ;fy} ljZj ahf/df
pknAw gjLgtd k|ljlwdfkm{t xfdL xfd|f] ;]jfxnfO{ sn/ cfO{=8L= -CLIP_
cfw'lgsLs/0f ug]{ sfo{df ;lqmo /x]sf 5f}+ . nls sf]8 -Locking Code_
sn xlG6 -Call Hunting_
ljut ;o jif{b]lv b]zsf] b"/;~rf/ If]qsf] ljsf; # kf6L{ sGkm/]G; -Three Party Conference Call_
/ lj:tf/df sl6a4 o; ;+:yfk|lt :yfkgfsfnb]lvg} sn 6fG;km/ -Call Transfer_
u|fxsxsf] ckf/ ;xof]u / ;b\efj k|fKt eO/x]sf] 5. sn j]l6 -Call Waiting_
! s/f]8 ^@ nfveGbf a9L u|fxsxsf] ;fydf xfdL xf]d ld6l/ -Home Metering_
d'n'ss} ;a}eGbf 7"nf] b"/;~rf/ ;]jfk|bfos x'g ;kmn Pla|leP6]8 8foln -Abbreviated Dialing_
ePsf 5f} / xfdL cfk\mgf] nIo k|flKtsf] nflu c6'6?kdf j]sck sn -Wakeup Call_
cl3 al9/x]sf 5f}+ . nf]sn, STD, ISD -IDD, Budget, 1424_ sn
o; cjlwdf xfdLn] cjnDag u/]sf k|ljlwx, pknAw !=@ NGN ;]jf

u/fpFb} cfPsf ljljw ;]jfx tyf pkef]Qmfxn] gjLgtd k|ljlwdf cfwfl/t IP-Based Wire-line
b]vfpg'ePsf] e/f];f g} xfd|f] ;kmntfsf] d'Vo cfwf/ xf]. cfof]hgf ;~rfngdf /x]sf]
IP k|ljlwdfdf cfwfl/t Next Generation Network
!= cfwf/e"t :yfgLo 6]lnkmf]g -PSTN_ -NGN_ Soft-Switch tyf Access Network Equipment
-Access Gateway - AG_ sf] dfWodaf6 Triple Play
;g\ !(!# df z'?jft ul/Psf] -Voice, Video and Data_ ;]jf k|bfg ug{ ;lsg]
Multi Vendor Equipment cfa4 ug{ ;lsg]
blIf0f Pl;ofd} klxnf] k6s k"0f{ :jrflnt l8lh6n
ePsf]n] sd vr{df u'0f:t/Lo Broadband
k|0ffnLdf cfwfl/t ;]jf pknAw u/fOPsf] ;]jf tyf Future Proof Network sf] lgdf{0f
s'n ^() PS;r]Ghx ug{ ;lsg]
TDM Based k|0ffnLaf6 IP-Based k|0ffnLdf ?kfGt/0f xfn;Dd %$$ j6f Access Gateway x h8fg
eO{ cfw'lgs k|ljlwsf IP-Based Soft-Switch, Media ;DkGg eO{ ;~rfngdf /x]sf
Gateway xsf] ;~rfng clK6sn kmfOj/dfk{mt b|'t ultsf] a|f]8AofG8
ADSL / FTTH a|f]8Aof08 OG6/g]6 ;]jfx OG6/g]6 tyf EjfO; ;]jf ;~rfng ug{
;lsg] Fiber To The Home -FTTH_ ;]jfsf]
z'?jft ul/Psf]

!=# Value Added ;]jf !)# pkTosf 6flkms k|x/L
sDkgLn] cfwf/e"t PSTN 6]lnkmf]g ;]jftkm{ !)$ afnaflnsf vf]htnf; s]Gb|
lgDgadf]lhdsf Eofn' P8]8 ;]jfx;d]t
cfgf u|fxsxnfO{ pknAw u/fpFb} cfPsf]
5 .
!=#=! Intelligent g]6js{tkm{

lk|k]8 sln sf8{ -PCC-Easy Call_
P8efG:8 k|mL kmf]g -AFS-Toll Free_
PSTN j|m]l86 lnld6 -PCL_
Olhkmf]g IP sn -SIP PPP and SIP EasyCall_
gf]l6; af]8{ ;]jf -Notice Board Service_
!=#=% Olhkmf]g - IP sn ;]jf
!=#=@ cfO{=eL=cf/= -IVR_ ;]jf tkm{ OG6/g]6sf] k|of]udfkm{t EjfO; sn ug{ SIP
!^)) cfO{=eL=cf/= -SLC Result Enquiry_ -Session Initiation Protocol_ df cfwfl/t IP
!^)! cfO{=eL=cf/= -10+2 Result Enquiry_ sn ug{ ;lsg] Softphone Joj;flos?kdf
!^)@ cfO{=eL=cf/= -TU Result Enquiry_ ;~rfngdf /x]sf] .
!^)^ cfO{=eL=cf/= -PSTN Bill Enquiry_ o; ;]jfnfO{ sDkgLn] Olhkmf]g a|fG8sf]
!^)& cfO{=eL=cf/= -GSM and CDMA Mobile PUK gfdaf6 laj|mL lat/0f ub}{ cfPsf] 5 .
Enquiry_ of] ;]jfsf k|of]ustf{xn] cfk\mgf] sDKo'6/
!(* cfO{=eL=cf/= -PSTN Phone and ADSL / OG6/g]6sf] k|of]uaf6 ;+;f/sf] h'g;'s}
Complain Registration_ :yfgaf6 h'g;'s} :yfgdf cfkm"nfO{ kfos
!** cfO{=eL=cf/= -VoIP Call Complain kg]{ ;dodf ;:tf] b/df sn ug{ ;Sg]5g\ .
Registration_ of] ;]jfaf6 g]kfnd} tyf g]kfnaflx/ klg
kmf]g ug{ ;lsG5 .
!=#=# Outsourced Helpdesk ;]jftkm{ ljb]z e|d0fdf /xFbf cfgf] Account dfkm{t
!$(* hL=P;=Pd= ;f]wk'5 ;+;f/sf] h'g;'s} :yfgaf6 klg ;:tf] b/df
!(! ;L=8L=Pd=P= ;f]wk'5 g]kfndf sn ug{ ;lsG5 .
!(& kL=P;=6L=Pg= ;f]wk'5 Olhkmf]gnfO{ df]jfOn kmf]gaf6 SIP App dfkm{t
!^(* Fixed Intelligent (FIN) ;f]wk'5 klg k|of]u ug{ ;lsG5 .
!=#=^ PS;]; sf]8 !$@$ dfkm{t ;:tf] b/df

cGt/f{li6o sn ;]jf
PS;]; sf]8 !$@$ dfkm{t ;:tf] b/df
cGt/f{li6o sn ug{ ;lsg]
sDkgLsf ljleGg ;]jfx -PSTN / CDMA /
GSM / VSAT tyf PCC / PCL Account_ af6 !$@$
sf] k|of]u u/L sn ug{ ;lsg]
of] ;]jf k|of]u ug{sf nflu !$@$ kl5
Country Code / Pl/of sf]8;lxtsf] kmf]g jf
df]jfOn gDa/ /fv]/ sn ug{'kb{5 .
!=#=$ Emergency ;]jftkm{
!=#=& gf]l6; af]8{ ;]jf
!)) k|x/L gf]l6; af]8{ ;]jf PSTN EjfO; d]ncGtu{tsf]
!)! bdsn Pp6f Supplementary ;]jf xf] .
!)@ PDa'n]G;
38

Originating Call Screening, Flexible Routing,
Time of Day Routing, Day of Year Routing, Day of
Week Routing, Originating Call Routing, Selection
Dependent Routing, Ratio Dependent Routing,
Cyclic Dependent Routing, Call Forwarding on
busy/no answer, Call Limit on daily or monthly basis,
Simultaneous Call Limits h:tf ;'ljwfx;d]t
o;df cfa4 ul/Psf] x'Fbf ;]jf k|of]u yk
k|efjsf/L ePsf] 5 .
!=#=( lnH8 nfOg ;]jf

o;df PSTN EjfO; d]n aS;nfO{ gf]l6; sDkgLn] sl/a @) jif{cl3b]lv sk/ lnh
af]8{sf] ?kdf k|of]u ug{ ;lsG5 . ;ls{6 k|of]u u/L lnh nfOg ;]jf z'?
u|fxsxn] cfk\mgf] PSTN gDa/df sn ug]{ u/]sf] xf] .
JolQmxnfO{ Pp6} ;Gb]z k6sk6s lbg'kg]{ :yfgLo 6]lnkmf]g nfOgh:t} u|fxssf]
cj:yfdf of] ;]jf k|efjsf/L x'g]5 . 3/;Dd Copper Pair k|of]u u/L of] ;]jf
of] ;]jf k|of]u u/L u|fxsn] cfk\mgf] gf]l6; pknAw u/fOPsf] 5 .
af]8{df /fVg] ;"rgf / ;Gb]zx cfkm}+n] 7"nf Jofkfl/s ;+:yfxnfO{ nlIft ub}{
kmf]gdfkm{t /]s8{ ug{ ;Sg] / ;f] kmf]gdf sn sDkgLn] Dedicated Data Lease k|ljlwsf]
ug]{ JolQmn] pQm ;"rgf ;'Gg ;Sg]5g\ . z'?jft u/]sf] xf] .
of] ;]jf :yfgLo PSTN kmf]gsf u|fxsxnfO{ NG-SDH ln sf] h8fgkl5 Internet / Intranet
dfq lgMz'Ns pknAw 5 / ;]jf k|of]u ug{ lnh ;ls{6sf] z'?jft ePsf] / ADSL ;]jfsf]
s'g} yk pks/0fx h8fg ug{ gkg]{ . k|f/Dekl5 ADSL lnh ;]jf klg ;~rfngdf
gf]l6; af]8{ ;]jf Jofkfl/s ;+3;+:yfxsf] cfPsf] xf] .
pTkfbgxsf] hfgsf/L k|bfg ug{, o;} u/L sDkgLn] ISP -Internet Service
df};d;DaGwL hfgsf/L lbg, :s"n Provider_ xnfO{ E1 lnh ;ls{6 / IPLC
SofDk;xn] ;"rgf k|;f/0f ug{, jfo';]jf -International Private Lease Circuit_ h:tf lnh
sDkgLxsf] p8fg tflnsf;DaGwL hfgsf/L nfOg ;]jfx klg k|bfg ul//x]sf] 5 .
lbg, ljlgdo b/x, /flzkmnx tyf a|]ls
Go'hx cflb k|;f/0f ug{ pkof]uL /x]sf] @= jfo/n]; ;]jf
5 .
g]kfnd} klxnf] k6s rf}yf] k':tfsf] 4G/LTE OG6/g]6
!=#=* P8\efG:8 k|mL kmf]g -AFSToll Free_ ;]jf ;]jfsf] ;~rfng
of] ;]jf k|of]u u/]/ ;+3;+:yfxn] b]zel/sf 3G / EVDO sf] b]zJofkL ;~hfn
cfgf sfof{no tyf zfvfxdf Pp6} 6f]n ljleGg k|sf/sf Eofn' P8]8 ;]jfx
k|mL gDa/dfkm{t hg;Dks{ u/fpg ;Sb5g\ . ;:tf] / cfsif{s dx;'n b/x
l/e;{ rflh{ cyf{t\ sn ug]{ kIfn] geO{ s'n /fh:jdf of]ubfgM &!=@! k|ltzt
sn l/l;e ug]{ kIfn] snafktsf] z'Ns s'n u|fxs ;+Vof
ltg]{ ePsf] x'Fbf 7"nf sfof{noxnfO{ a9L @)&!&@M ! s/f]8 @# nfv
eGbf a9L u|fxsxnfO{ cfk\mgf] sfof{nodf @)&@&#M ! s/f]8 $# nfv
sn u/fpg k|]l/t ub{5 . a[l4 k|ltztM !^=@^

#= OG6/g]6 ;]jf $= u|fdL0f If]qdf Satellite dfkm{t b"/;~rf/ ;]jf
;g\ @))) sf] d] dlxgfaf6 8fonck k|ljlwdf lj=;+= @)#( ;fn sflt{s @ ut] -!( cS6f]a/
cfwfl/t OG6/g]6 ;]jfsf] z'?jft !(*@_ ;u/dfyf e"pku|x s]Gb|sf] :yfkgf ePsf]
tf//lxt a|f]8Jof08 -3G, 4G/LTE, EVDO, WiMax) d'n'ssf b'u{d tyf ljs6 If]qxdf klg Satellite
/ tf/;lxt a|f]8Jof08 -ADSL, FTTH ) k|ljlwdfkm{t k|ljlwdfkm{t b"/;~rf/ ;]jfsf] ;~rfng ul/+b}
OG6/g]6 ;]jfx ;~rfngdf /x]sf] cfPsf]
g]kfn b"/;~rf/ k|flws/0fsf] @)&# sflt{s e"sDk, af9L nufot b"/;~rf/ k"jf{wf/df Iflt
dlxgfsf] tYofcg';f/ 8f6f;]jfdf sDkgLsf] ahf/ k'ofpg] cGo b}jL k|sf]ksf] cj:yfdf k|efljt
lx:;f %$=(! k|ltzt /x]sf] If]qxdf tTsfn ;~rf/ ;]jf k'ofpg ;fy} p4f/
s'n u|fxs ;+Vof sfo{df ;+nUg 6f]nLxnfO{ ;lj|mo ug{ :of6]nfO6
k|ljlw k|efjsf/L /x]sf]
@)&!&@M ^% nfv
s'n u|fxs ;+Vof
@)&@&#M &^ nfv
a[l4 k|ltztM !^=(@ @)&!&@M ()!
@)&@&#M %(@
a[l4 k|ltztM -#$=@(_
40

cGt/cfa$tf tyf dfu{ -Terrestrial Cable Route_ af6 hf]8\g g]kfnnfO{
cfO{kL ;le{; pknAw u/fpg] ;DaGwL ;Df}tfdf
cGt/f{liô b"/;~rf/ ;]jf
@)&# dfu{ @! ut] xsdf cfof]lht Ps
sfo{j|mdsf aLr x:tfIf/ ;DkGg ePsf] 5 . s]xL
!_ cGtb]{zLo b"/;~rf/ ;]jfk|bfosx;Fusf]
;do cl3 dfq clK6sn kmfOa/dfkm{t g]kfn
cGt/cfa4tf
6]lnsd / rfOgf 6]lnsd Unf]an cfa4 ePsf] /
s'n cGt/cfa4tfM % o;af6 cGo b]zsf ;]jfk|bfosx;Fu hf]l8g ;xh
;dLIff jif{df s'n /fh:jdf of]ubfgM # k|ltzt ePsf] 5 . e}/xjf, jL/uGh / lj/f6gu/ gfsfaf6
ef/t x'Fb} k|of]u ul/Psf] ?6 afx]s International
@_ cGt/f{li6o b"/;~rf/ ;]jfk|bfosx;Fusf] cGt/ Connectivity sf] nflu of] csf]{ dxTjk"0f{ ljsNk xf] .
cfa4tf rfOgf 6]lnsdn] lxdfno If]qdf cfgf] ?6 lj:tf/
sfo{ ul//x]sf] / o; ;Df}tfaf6 g]kfnrLg ?6df
cGt/cfa4tf ePsf ;]jfk|bfosxM #&
;]jf k|bfg ug{'sf ;fy} ef/taf6 ;d]t 6flGh6 ;]jf
l;+ufk'/, xs / bf]xfdf sDkgLsf POP -Point of k|fKt ug{ ;xof]u k'Ug] ljZjf; ul/Psf] 5 .
Presence_ x :yfkgf ePsf] cGt/cfa4tfdf j[l4sf] ;fy;fy} ;do;dodf
;dLIff jif{df s'n /fh:jdf of]ubfgM @% k|ltzt dx;'n b/df kl/dfh{g ug]{ ul/Psf] 5 . o;} j|mddf
ef/tLo ;]jfk|bfosx;Fu ul/Psf] ;xsfo{af6
#_ u}/sfg'gL sn afOkf; lgoGq0f ef/tel/ 5l/P/ /x]sf nfvf}+nfv g]kfnLxnfO{
;x'lnot b/df g]kfn sn ug{ k|ToIf kmfObf k'u]sf]
s]Gb|Lo cg';Gwfg Ao'/f];Fu ;xsfo{ 5 .
/fh:j lgu/fgL ;ldltsf] Joj:yf g]kfn 6]lnsd / cf]l/8' stf/ -Ooredoo Qatar_
cGt/f{li6o ahf/df pknAw Automated System sf] aLr ;x'lnot b/df /f]ld ;'ljwf pknAw u/fpg]
k|of]udfkm{t u}/sfg'gL sn lgoGq0f ;DaGwdf @)&# d+l;/ #! ut] -!% l8;]Da/, @)!^_
sDkgLsf] cGt/f{li6o ;]jfsf] u'0f:t/ tyf ;f]af6 stf/df ;Df}tf ;DkGg ePsf] 5 . ;Df}tfcg';f/
x'g] /fh:jdf ;sf/fTds k|efj ca g]kfn 6]lnsdsf hLP;Pd kf]i6k]8 df]afOn
k|of]ustf{x stf/df uPsf] ;dodf klxn]eGbf
%_ l5d]sL d'n'sx;Fu x'g] b"/;~rf/ ;]jf cfbfgk|bfg ;:tf] b/df g]kfndf sn ug{ ;Sg]5g\ . @)!&
clej[l4sf] k"jf{wf/ ljsf; hgj/Lb]lv gofF ;Df}tfcg';f/sf] dx;'n b/ nfu"
g]kfn 6]lnsd / rfOgf 6]lnsd Unf]aaLr /;'jfsf] ePsf] 5 .
lhnf] u]6j] x'Fb} rLg / g]kfnnfO{ :ynut s]a'n

;+:yfut ;fdflhs
pQ/bfloTj
xfd|f] Jofj;flos ;kmntf a[xt\ cfly{s ;fdflhs nIo ;fdflhs ljsf;

k|flKtsf] nflu ;fWo geO{ ;fwg dfq xf] eGg] xfd|f] dfGotf
/lx cfPsf] 5 . o;sf/0f klg ;fdflhs pQ/bfloTj ;b}j lgMz'Ns snsf] Aoj:yf -lgDg gDa/xdf sn ubf{
xfd|f] k|fyldstfdf /x]sf] 5 . xfdLn] xfd|f] ;a} Jofj;flos z'Ns gnfUg]_
lj|mofsnfkxdf ;fdflhs pQ/bfloTjk|ltsf] k|lta4tf
JoQm ub}{ cfPsf 5f}+ / cl3Nnf] jif{sf sfo{jm| dxnfO{ !)) k|x/L
lg/Gt/tf lbg'sf] ;fy;fy} o; If]qdf ;dLIff jif{df s]xL !)! bdsn
dxTjk"0f{ sfo{x ;~rfng u/sf ] 5f}+ . !)@ PDa'n]G;
!)# pkTosf 6flkms k|x/L
!)$ afnaflnsf vf]htnf; ;dGjo s]Gb|
:jR% jftfj/)f lgd{f)fdf
xfd|f] k|of; ;fd'bflos dlxnf :jf:y :jo+;]ljsfxnfO{
?= %) 6s Eofn';lxtsf] l/dl;dsf8{x lgMz'Ns
afudtL ;kmfO dxfcleofgdf z'?jftb]lvg} lgMz'Ns pknAw u/fOPsf]
Bulk SMS dfkm{t ;Gb]z k|jfx u/L hgr]tgf hufpg] hgcfGbf]ngsf 3fO{t]xnfO{ ?= %) 6s Eofn'
/ sDkgLsf] sd{rf/Lxsf] ;d]t ;xeflutf /xFb} ;lxtsf] l/dl;dsf8{x lgMz'Ns pknAw u/fOPsf]
cfPsf] km/s Ifdtf ePsf JolQmxnfO{ ?= %) 6s
c/lgsf] /fhdfu{cGtu{t dfOtL3/ tLgs'g] ;8s Eofn';lxtsf] l/dl;dsf8{x lgMz'Ns pknAw
v08sf] xl/ofnL lgdf{0f tyf Joj:yfkg u/fOPsf] . g]kfndf ckftf ePsf JolQmsf]
afudtL vf]nfcGtu{t tLgs'g] dgx/f v08sf] juL{s/0fcg';f/ xfn;Dd kl/ro k|fKt ug]{ hDdf
xl/ofnL lgdf{0f tyf Joj:yfkg !,%#,^$& JolQmx of] of]hgfaf6 nfeflGjt x'g]
gf/fo0f rf}/ gS;fn kfs{df ;f}o{ aQL h8fg tyf af]Ng tyf ;'Gg g;Sg] JolQmxsf nflu df]jfOndf
Joj:yfkg ;x'lnot b/df -k|ltldg]6 %) k};f, s/afx]s_
sf7df8f}+sf] sfndf]rg3f6 tyf u'Xo]Zj/Ldf lel8of] sn ;]jf pnkAw u/fOPsf]
sDkgLsf] tkm{af6 ;fj{hlgs zf}rfno lgdf{0f ul/g] sDkgLsf] t]x|f}+ jflif{sf]T;jsf] cj;/df ljleGg
j|mddf /x]sf] c:ktfnxdf la/fdLxn] k|of]u ug]{ u/L sDan
MPoS tyf cGo Pinless l/rfh{sf] k|j4{g u/L tyf df]jfOn rfh{/ ljt/0f ul/Psf]
sfuh/lxt jftfj/0fsf] ;[hgf ug{ sl6a4
42

:kfOgn s8{ OGh'/L k'gM:yfkgf s]Gb|nfO{ ljz]if o;/L ul/g] k|fof]hg;Fu sDkgLsf] gfd hf]l8Fbf sDkgLsf]
k|sf/sf] lJxnlro/ ljt/0f ul/Psf] Brand Value j[l4 x'g], o;af6 d'n'ssf ljleGg zx/xdf
cfof]hgf x'g] k|ltof]lutfxdf sDkgLsf] gfdsf] k|rf/
x'g], v]nsf] j|mddf v]nf8Lxn] o; sDkgLsf] gfd
tyf nf]uf] c+lst kf]zfs nufpg], ;~rf/ dfWodxaf6
;d]t k|rf/k|;f/ x'g] x'gfn] sDkgLn] Jofj;flos nfe
xfl;n ug]{ tyf ;fdflhs k|lti7f;d]t cfh{g ug{ ;Sg]
b]lvG5 .
ICT ;]G^/sf] :yfkgf

tyf Joj:yfkg
@)&@ ;fnsf] ljgfzsf/L e"sDkaf6 k|efljt lhNnfxsf

lgDg ljBfnoxdf x]8;]6, j]eSofd, lk|G6/,
jfO{DofS;sf] nflu cfjZos ODU ;lxt % ;]6 sDKo'6/
/ b'O{ jif{sf nflu k|ltdlxgf 30 GB 8f6f ;lxtsf] ICT
;]G6/sf] :yfkgf ul/Psf] 5 .
k'/ftflTjs If]qsf] ;+j${gdf sDkgL
kz'klt sGof df=lj=, bf]nvf -h8fg ;DkGg eO{
;~rfngdf /x]sf]_ @)&@ a}zfv !@ ut] uPsf] ljgfzsf/L e"sDkaf6 /fli6o
1fg dlGb/ gd'gf p=df=lj=, l;Gw'kfNrf]s -h8fg tyf P]ltxfl;s uf}/j / dxTjsf] w/x/f -eLd;]g :tDe_
k|lj|mofdf /x]sf]_ k"0f{?kn] Iflt ePsf] / pQm ;Dkbf P]ltxfl;s, k'/ftflTjs,
ljGb|fjtL p=df=lj=, uf]/vf -h8fg k|lj|mofdf /x]sf]_ ;f+:s[lts Pj+ /fli6o uf}/jsf] b[li6sf]0fn] cToGt
bz/y rGb| df=lj=, wflb -h8fg k|lj|mofdf /x]sf]_ dxTjk"0f{ ePsf]n] g]kfn ;/sf/af6 d]/f] w/x/f d cfkm}+
/;'jf p=df=lj=, /;'jf -h8fg k|lj|mofdf /x]sf]_ agfpF5' eGg] pb\3f]if ePsf] kl/k|]Iodf g]kfn ;/sf/ /
g]kfn 6]lnsdaf6 ;+o'Qm
v]ns'bdf sDkgLsf] ;xeflutf nufgLdf lgd{f0fsf] 9fFrf
tof/ u/L lgdf{0fsf]
sDkgLn] b]zdf v]ns'b ljsf;sf] nflu ljleGg k|lj|mof cufl8 al9/x]sf]
v]ns'bxnfO{ k|fof]hg ub}{ cfPsf] 5 . o; sfo{af6 5 . g]kfn 6]lnsd
sDkgLn] cfk\mgf] ;fdflhs pQ/bfloTj k"/f ug{'sf] /fi6 lgdf{0f xfd|f] nIo
;fy;fy} ;f]af6 x'g] Jofkf/ k|j4{gdfkm{t clwstd sf] dd{nfO{ cfTd;ft\
Jofj;flos nfe xfl;n ub}{ cfPsf] 5 . o;} j|mddf ub}{ /fi6 lgdf{0fdf
g]kfndf km'6an v]nsf] ljsf; tyf v]nf8Lxsf] ;dlk{t Ps ;fj{hlgs
Jofj;flostfnfO{ ;xof]u k'uf];\ eGg] p2]Zon] g]kfnsf] ;+:yf ePsf]n] k'/tflTjs
P l8lehg km'6ansf] ljefuLo l6d, g]kfn k'ln; If]qsf] ;+j4{gdf
SnanfO{ lj=;= @)^* ;fnb]lv lgoldt ?kdf k|fof]hg ;xsfo{ ug{ kfpFbf yk
ub}{ cfO/x]sf] 5. uf}/jflGjt ePsf] 5 .

Jofkf/ k|j${g;DaGwL sfo{x
sDkgLn] ljleGg sfo{j|mdxdf ;xeflutf hgfO{ cfk\mgf]

;]jfxsf] Jofkf/ k|j4{g ug]{ sfo{ ub}{ cfPsf] 5.
lj/f6gu/df ;DkGg ;ftf} /fli6o v]ns'b k|ltof]lutf

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International Series 2016 Badminton k|ltof]lutf
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Nepal Stock Exchange Limited (NEPSE) df ;"rLs[t ul/Psf]
5 . !# ;]K6]Da/, @)!# ;Dd IASB af6 hf/L ePsf
tyf kl/dfh{g u/]sf Accounting Pronouncement
52

xnfO{ sDkgLn] cfgf] ljQLo ljj/0fxdf ug{] k|of]hgsf] nflu cfjZostfcg';f/ ljut jif{sf]
;dfj]z u/]sf] 5 . ;f] ldltkZrft\ sDkgLsf] c+sxnfO{ Disclosure ;lxt k'gMjuL{s/0f ul/Psf]
nflu nfu" x'g] gofF tyf kl/dfh{g ePsf 5 .
Accounting Pronouncement xnfO{ NFRS df
sDkgLsf] ljQLo ljj/0f k|:t't ubf{ rfn" tyf u}/
;dfj]z ePkl5 sDkgLn] cfkm\gf] n]vf gLltdf
rfn" ;DklQ / bfloTj 5'6\ofO{ b]vfOPsf] 5 . o:tf
;dfj]z ug]{5 .
;DklQ tyf bfloTjxnfO{ Maturity Period sf] cfwf/df
!=@ Accounting Convention cfjZostfcg';f/ k'gM ljefhg u/L l6Kk0fLdf pNn]v
ul/Psf] 5 .
s]xL ljQLo tyf OlSj6L pks/0fx jf:tljs d"No
-Fair Value_ df dfkg ul/Psf] afx]s sDkgLsf ljQLo gfkmf g]fS;fg ljj/0f Classification by Nature l;4fGtsf]
ljj/0fx Historical Cost sf] cjwf/0ffsf] cfwf/df tof/ cfwf/df tof/ ul/Psf] 5 .
ul/Psf 5g\ .
gub k|jfx ljj/0f Indirect ljlwsf] k|of]u u/L tof/
s]xL ljif]z sf/f]af/ afx]s sDkgLsf ljQLo ljj/0fx ul/Psf] 5 .
Accrual Basis df tof/ ul/Psf 5g\ . Jofjxfl/s
!=$ n]vf gLltxM
sf/0fn] sltko cfDbfgL / vr{x h:t} OG6/g]6
;]jf tyf kf]n ef8faf6 k|fKt cfDbfgLnfO{{ gub NFRS cg';f/ sDkgLsf] Joj;fo;Fu d]n vfg] u/L
cfwf/df n]vfg ul/Psf] 5 . oL cfoxnfO{{ gub n]vf gLltx lgwf{/0f / nfu" ug'{kb{5 . sDkgLsf]
cfwf/df n]vfg ubf{ ;f/e"t?kdf km/s gkg]{ ljQLo cj:yf, glthf tyf gub k|jfxdf ;f/e"t?kdf
Joj:yfkgsf] ljZjf; /x]sf] 5 . c;/ kfg{ ;Sg] n]vfgLlt tyf n]vf cg'dfgx
k|of]u ubf{ ;~rfns ;ldlt / Joj:yfkgsf] txaf6
!=# k|:t'tLs/0fM
pko'Qm lg0f{o lng] ul/Psf] 5 .
bzdnjkl5sf c+sxnfO{ glhssf] ?k}ofFdf
cfjZos n]vfgLltx cyjf n]vf gLltdf ePsf
;dfof]hg u/L ljQLo ljj/0fx g]kfnL ?k}ofFdf
kl/jt{gx k|To]s ljQLo ljj/0fsf Item x nfO{
-Nepalese Rupees, NPR_ df k|:t't ul/Psf] 5 . t'nfgf
;DalGwt l6Kk0fLdf ;dfj]z ul/Psf 5g\ .

!=% n]vf cg'dfgx (Accounting Estimates) Accounting Assumptions tyf Estimates xnfO{ Ongoing
Basis df ;dLIff ug]{ ul/Psf] 5 . n]vf cg'dfgxsf]
NFRS cg';f/ sDkgLn] ljQLo ljj/0fx tof/ ubf{ k'glj{rf/ ubf{ ;f]xL cjlwsf] nflu dfq k|efj ug]{
ljj/0fx tof/ ul/Psf] ldlt;Dd sfod ;DklQ / eP ;f]xL cjlwsf] nflu / eljiodf klg k|efj /xg]
bfloTjx ;f]xL ldlt;Dd Disclose ul/Psf Contingent ePdf xfn tyf eljiosf] nflu klg :jLsfo{ x'g] u/L
;DklQ / bfloTjx tyf ;f]xL cjlw;Ddsf] dfq pNn]v ul/Psf] 5 . n]vf cg'dfgxsf] k|s[lt /
cfDbfgL tyf vr{x;Fu ;DalGwt /sdnfO{ cfwf/ k|efjdf kl/jt{g u/L nfu" ul/Psf] cj:yfdf n]vf
dfgL n]vf cg'dfgx tof/ ug'{kg]{ x'G5 . l6Kk0fLsf] ;fydf To:tf ljif]zM n]vf cg'dfgx
pNn]v ul/Psf] 5 .
!=^ n]vf cjlw
sDkgLn] cfkm\gf] ljQLo ljj/0f g]kfnL cfly{s jif{cg';f/ tof/ ug]{ u/]sf] 5 . g]kfnL cfly{s jif{cg';f/ x'g]
c+u|]hL Sofn]08/sf] ldlt lgDgfg';f/ 5 .
ljj/0f g]kfnL kfqf]cg';f/sf] ldltcjlw c+u|]hL kfqf]cg';f/sf] ldltcjlw

ljQLo cj:yfsf] t'ngfTds ljj/0f ldlt #! cfiff9 @)&@ !^ h'nfO{{ @)!%
! >fj0f @)&! b]lv #! cfiff9 !& h'nfO{{ @)!$ b]lv !^ h'nfO{{
t'ngfTds l/kf]l6{ cjlw
@)&@ ;Dd @)!% ;Dd
NFRS SFP* ldlt #! cfiff9 @)&# !% h'nfO{ @)!^
! >fj0f @)&@ b]lv #! cfiff9 !& h'nfO{{ @)!% b]lv !% h'nfO{{
NFRS l/kf]l6{ cjlw
@)&# ;Dd @)!^ ;Dd
*SFP=Statement of Financial Position
!=& Presentation Currency Rate k|of]hgsf] nflu CAPM sf] k|of]u ul/Psf]
5}g .
sDkgLsf ljQLo ljj/0fx rngrNtLsf] sf/f]af/
d'b|f -g]kfnL ?k}ofF_ df k|:t't ul/Psf] 5 . ljQLo ljj/0fxdf Discount Rate lgwf{/0f ubf{ Risk
Adjusted Dividend Growth Model sf] k|of]u ul/Psf]
!=* Discount Rate 5 . o;/L lgwf{/0f x'g cfPsf] Discount Rate !@
sDkgLn] ljljw kIfxdfly ljrf/ u/L gub k|ltztn] bfloTjxdf Discounting ul/Psf] 5 .
k|jfxdf k|of]u x'g] Discounting Rate lgwf{/0f u/]sf] ;DklQ / k|flKtxdf sDkgLsf] nufgLaf6 k|fKt cf};t
5 . ;fdfGotof o:tf] Discounting Rate lgsfNgsf] cfosf] cfwf/df & k|ltzt Discount Rate lgwf{/0f
nflu Capital Assets Pricing Model - CAPM k|of]u ul/G5 . ul/Psf] 5 .
Assets Impairment sf] lgwf{/0f ubf{;d]t Discounting
Rate nfO{{ k|of]u ul/Psf] 5 . sDkgLsf] s'g}klg !=( Limitations to NFRS Implementations
bL3{sfnLg C0f gePdf k'Flhsf] nfut g} k'Flhsf] ;"rgfx pknAw gePsf cj:yfdf ;"rgfx
efl/t cf};t (Weighted Average) nfut x'G5 . k|fKt ug{ nfUg] nfut, k|fKt x'g] nfeeGbf a9L
Expected Rate of Return lgwf{/0fdf CAPM sf] k|of]usf x'g] cj:yfdf NFRS ;Fusf To:tf ckjfbxnfO{{
nflu Beta sf] cfjZostf x'G5 . b"/;~rf/ pBf]usf] ;DalGwt v08xdf ;dfj]z ul/Psf 5g\ .
Psdfq ;"rLs[t sDkgL ePsf] sf/0f ahf/ ult
/ k|ltkmn b/sf] jf:tljs ?k b]vfpgsf] nflu @= cb[Zo ;DklQ
Beta sf] k|of]u Tolt pko'Qm b]lvFb}g . z]o/ ahf/
sDkgLsf ljQLo ljj/0fxdf g]kfn b"/;~rf/
Volatile xF'bfsf] cj:yfdf ;d]t sDkgLsf] z]o/sf]
k|flws/0fn] ljleGg ;]jfx ;~rfng ug{ lbPsf
d"No l:y/ /x]sf] b]lvG5 . o;sf/0f Discounting cg'dlt kqx;d]t ;dfj]z 5g\ .
54

@=! n]vf gLltx cg'dlt kq b:t'/
sDkgLn] cfkm\gf] lgoGq0fdf ePsf / eljiodf cg'dlt kq b:t'/ ;f]sf] dfGo cjlwsf] cfwf/df
sDkgLnfO{ cfly{s nfe k|bfg ug]{ k|an ;Defjgf afF8kmfF8 (Amortized) ul/Psf] 5 . cg'dlt kqxsf]
ePsf nfut d"NonfO{ ;lhn} dfkg ug{ ;lsg] Amortisation cjlw lgwf{/0f ubf{ afFsL cjlw tyf
;DklQxsf] klxrfg u/L n]vf+sg ub{5 . s'g} vf; k|ljlwdf cfwfl/t 5 5}g x]/L ul/Psf]
5 . o;nfO{ Straight Line Method af6 afF8kmfF8 u/L
Hardware pks/0fxsf] Ifdtf lj:tf/sf] nflu k|of]u
gfkmf gf]S;fg vftfdf b]vfOPsf] 5 .
ul/g] Software xnfO{{ hfoh]yf, KnfG6 / pks/0f
(PPE) df ;dfj]z ul/Psf] 5 . @=@ cb[Zo ;DklQsf] ljj/0f
lglZrt cjlw ePsf cb[Zo ;DklQxM v'b cb[Zo ;DklQxdf g]kfn b"/;~rf/
lglZrt k|of]u cjlw (Useful Lives) ePsf cb[Zo k|flws/0fnfO{{ e'StfgL u/L afFsL /x]sf] cg'dlt kq
;DklQxnfO{{ k|fKt x'Fbfsf] d"No (Acquisition Cost) -b:t'/_ x kb{5g\ .
af6 ;l~rt x|f; d"No -Accumulated Amortized Cost_
cg'dlt kq b:t'/
tyf Accumulated Impairment Loss 36fP/ lgwf{/0f
lgofds lgsfosf] dfu / cfjZostf x]/L cg'dlt
ul/Psf] 5 .
kq b:t'/, clu|d ?kdf e'QmfgL ul/Psf] 5 .
;DklQsf] k|of]uof]Uo hLjg cjlw / x|f; ljQLo ljj/0fdf k|:t't ubf{ ljj/0f k|If]k0f ul/Psf]
-Amortisation_ ljlw sDkgLn] x/]s jif{ k'g/jnf]sg cjlwsf] nflu ;fGble{s /sd Amortized u/L afFsL
ug]{ u/]sf] 5 . ;DklQsf] Expected Useful Life tyf /sd ljQLo ljj/0fdf cb[Zo ;DklQsf] ?kdf
;DklQaf6 eljiodf x'g] cfly{s nfesf] pkef]unfO{{ ;fl/Psf] 5 . cg'dlt kqsf] afF8kmfF8 afFsL dfGo
NAS * n] cf}+NofPsf] ljlw;Fu pko'Qm x'g] u/L cjlwsf] nflu Time Apportion Basis af6 ul/Psf] 5 .
Amortisation cjlw / ljlwdf kl/jt{g u/L n]vf+sg
cb[Zo ;DklQxsf] k|of]uof]Uo cjlw lgDgfg';f/ 5 .
ul/g'sf] ;fy} ;f]xL cg';f/ g} n]vf cg'dfgxdf
klg kl/jt{g ul/Psf] 5 . -c+sx ?k}ofFdf_
cl3Nnf] jif{sf] o; jif{sf] o; jif{ ckn]vg #! cfiff9 @)&# sf]

;]jfsf] k|sf/ cfo' jif{ nfO;]G; cjlw
Unamortized df}Hbft gjLs/0f z'Ns ul/Psf] Unamortized df}Hbft
kL=P;=6L=Pg=
-gjLs/0f_ % )^&=!)=!# )&@=!)=!@ !,$$,!@,@&% !,$$,!@,@&%
kL=P;=6L=Pg=
-gjLs/0f_ % )&@=!)=!# )&&=!)=!@ !#,$$,!%,))) !,@$,$&,!(& !@,!(,^&,*)#
hL=P;=Pd= % )&!=)!=@( )&^=)!=@& !$,$#,^$,(#@ #,&*,)),))) !),^%,^$,(#@
OG6/g]6 % )&@=)!=!% )&&=)!=!# @,%*,!^^ %$,))) @,)$,!^^
hDdf - cf=j=@)&@&# sf] nflu_ !%,(),#%,#&# !#,$$,!%,))) ^,$&,!#,$&@ @*,*&,#^,()!
@=# GSM gjLs/0f b:t'/

@)^^.)!.@( b]lv afFsL GSM ;]jfsf] klxnf] gjLs/0f b:t'/ @) ca{ ?k}ofF ltg]{ ljifodf ePsf] lgofds lgsfo;Fusf]
ljjfb xfn cfP/ 6'l\uPsf] 5 . ltg{ afFsL /x]sf] b:t'/ pQm cjlwb]lv nuftf/ % jif{;Dd vr{ n]vL b]vfOPsf]
5 . ;/sf/n] ldlt @)^(.)^.!$ sf] dlGqkl/ifbaf6 gjLs/0f b:t'/afktsf] @) ca{ ?k}ofF * ls:tfdf ltg{ kfpg] u/L
] 5 . ltg{ afFsL o:tf] bfloTjnfO{ rfn" / u}/ rfn" bfloTjdf ljefhg u/L b]vfOPsf] 5 .
k'g/tf{lnsLs/0f u/sf]
GSM ;]jfsf] bf];|f] gjLs/0f b:t'/;DaGwL ljifo sfg'gtM ljjflbt /x]sf] / To;sf] e'StfgLsf] k|lqmof s] x'g] eGg]
ljifodf xfn;Dd s'g} 7f]; lg0f{o x'g ;s]sf] 5}g . ;/sf/n] pQm ljifodf lg0f{o ug{ u7g u/]sf] sld6Ln] /sd
tyf bfloTj lgwf{/0f u/L ljjfb 6'\ofPsf] cj:yfdf bf];|f] gjLs/0f b:t'/afkt k'gM vr{ Joj:yfkg ug{'kg]{ x'g
;S5 .

@=$ cb[Zo ;DklQxdf Impairment b]lvG5 . o; sf/0fn] Assets Retirement Obligation
(ARO) sf] n]vf+sg ul/Psf] 5}g .
Impairment sf] ;Defjgf b]lvPsf cb[Zo ;DklQxsf]
sDkgLn] Impairment Test u/L lglZrt ahf/ d"No sDkgLsf] gfddf /x]sf] hUufnfO{{ k|fKt u/]sf] nfutsf]
gePsf] cj:yfdf o:tf ;DklQxsf] Value in Use nfO{ cfwf/df d"No sfod ul/Psf] 5 .
cfwf/ lnO{ k'gM d"No lgwf{/0f u/]sf] 5 . GSM sDkgLn] ;]jf lj:tf/, pks/0f tyf k"jf{wf/ lgdf{0fdf
license b:t'/;Fu ;Da4 ;]jfxsf] cfo k|j[lQ x]bf{
pNn]Vo nufgL u/]sf] 5 .
logLxaf6 x'g] gub k|jfxsf] jt{dfg d"No Cash
Generating Units -cb[Zo ;DklQx;d]t_ sf] Carrying b[Zo ;DklQxleq d'Votof sDkgLsf] Network
Amount eGbf a9L x'g] cfzf lnOPsf] 5 . ;~rfng ug]{ Base Station tyf k|ljlwx kb{5g\ .
#= hfoh]yf, KnfG6 / pks/0f (Property, Plant and lgdf{0f sfo{df k|of]u x'g] ;DklQxnfO{{
Equipment: PPE) cfjZostfcg';f/ Impairment Loss 36fO{ ltgsf]
nfut d"Nodf n]vf+sg u/L p2]Zocg'?k ;~rfngdf
Hffoh]yf, KnfG6 / pks/0fxnfO{ ltgLxsf] ;Dk"0f{ cfPsf] cjlwb]lv x|f; sL ul/Psf] 5 .
vr{af6 ;l~rt x|f; tyf ;l~rt Impairment Loss
36fO{ cfPsf] nfut d"Nodf sDkgLsf] jf;nftdf lnhdf lnPsf ;DklQxsf] x|f;sL cGo k|fKt
b]vfOPsf] 5 . sDkgLn] cfkm\gf] lgoGq0fdf ePsf ;DklQxdf em} k|of]uof]Uo cjlwsf] cfwf/df ul/Psf]
/ eljiodf sDkgLnfO{ cfly{s nfe k|bfg ug]{ k|an / sd cjlwsf lnh ;DklQxdf lnhsf] ;t{sf
;Defjgf ePsf nfut d"NonfO{ ;lhn} dfkg ug{ cfwf/df x|f;sL ul/Psf] 5 .
;lsg] ;DklQxsf] klxrfg u/L n]vf+sg ub{5 .
lj:yflkt ePsf, dd{t u/L ;~rfng ug{ g;lsg]
hfoh]yf, KnfG6 / pks/0fxsf] x|f;sL cjlw] u/L lalu|Psf tyf d"No guGo eO{ ck|rlnt
k|of]uof]Uo tyf k|fKt ul/Psf] jif{blv
] ;db/df lgwf{/0f cj:yfsf ;DklQxnfO{ klxrfg ePsf] cjlwaf6}
ul/Psf] 5 . afFsL d"No, k|of]uof]Uo cjlw / x|f;sL sDkgLsf] ;DklQ zLif{saf6 x6fOPsf] 5 . hfoh]yf,
b/ sDtLdf k|To]s jiff{Gtdf k'g/jnf]sg ul/Psf] 5 . KnfG6 / pks/0fxsf] s'g} PsfO{ sf] Disposal d"No
s'g} cg'dfgx km/s kg{ uPsf] cj:yfdf To:tf / ltgLxsf] Carrying Value aLrsf] km/s d"NonfO{
km/sxnfO{ NAS * cg';f/ n]vf+sg ul/Psf] 5 . To:tf ;DklQx lj:yfkg ubf{ k|fKt jf:tljs gfkmf
gf]S;fg dfgL sDkgLsf] gfkmfgf]S;fg ljj/0fdf
vl/b d"Nosf] cnfjf ;DklQxnfO{{ ltgLxsf] b]vfOPsf] 5 .
:yfg;Dd k'ofpg / jf:tljs 9+udf ;~rfng
Ifdtfof]Uo agfpg nfu]sf vr{xnfO{ ;DklQsf] x|f; s6\6LM
d"Nodf g} ;dflxt ul/Psf] 5 . km/skm/s
nfdf] cjlw;Ddsf] k|of]uof]Uo hLjg /xg]
k|of]uof]Uo cjlw ePsf kf6{k"hf{x hl8t KnfG6
hUufhldgafx]s cGo ;DklQxnfO{{ ltgLxsf]
/ pks/0fxsf] xsdf To:tf kf6{k"hf{xsf]
k|of]uof]Uo cjlwcg';f/ Straight Line Method sf]
cfcfkm\gf] cjlwsf] cfwf/df 5'f5'} x|f; sL
cfwf/df x|f; sL ul/Psf] 5 . afFsL d"No, ;DklQsf]
ul/Psf] 5 . NAS-!^ n] ;Daf]wg gug]{ vr{xnfO{
hLjg / x|f;sL ljlwxnfO{{ x/s ] cfly{s jif{sf]
;DalGwt cjlwd} vr{ n]lvPsf] 5 .
cGTodf k'g/jnf]sg ul/Psf] 5 . k"jf{gd' fgdf s'g}
NAS !^ / International Financial Reporting Interpretations kl/jt{g ePsf] kfOPdf kl/jlt{t cg'dfgxnfO{{ NAS
Committee (IFRIC) - ! df hfoh]yf, KnfG6 / * cg';f/ kl/dflh{t u/L n]vf+sg ul/Psf] 5 .
pks/0fxsf] nfutdf lj:yflkt ug{, Dismantle ;DklQsf] k|of]uof]Uo cjlw v08 #=@ df juL{s/0f u/L
jf ;f]xL :yfgdf k'gM:yfkg ug{ nfUg] vr{x;d]t b]vfOPsf] 5 .
;dfj]z ug'kg]{ Joj:yf /x]sf] / To:tf nfut
km/skm/s k|of]uof]Uo cjlw ePsf kf6{k"hf{x hl8t
cg'dfg u/L n]vf+sg ug{ sl7g ePsf] tyf ljutsf]
KnfG6 / pks/0fxsf] xsdf To:tf kf6{k"hf{xsf]
cg'ejnfO{ ;d]t x]bf{ To:tf cg'dfgnfO{{ ;dfj]z
cfcfkm\gf] cjlwsf] cfwf/df 5'f5'} x|f; sL
gubf{ klg cfly{s lg0f{oxdf ;f/e"t c;/ gkg]{
ul/Psf] 5 .
56

De-recognition :jfldTj k|df0fkq gePsf ;DklQx -Substance Over Form)
hfoh]yf, KnfG6 / pks/0fxsf] s'g} cfkm\gf] :jfldTjsf] k|df0f gePsf sltko hUufhldgx
PsfO{ sf] Disposal d"No / ltgLxsf] klg sDkgLn] ef]urng ul//x]sf] 5 . k|of]usf] lg/Gt/tf
Carrying Value aLrsf] km/s d"NonfO{ / cfly{s nfedf :ki6 cj/f]w gx'g] pko'Qm hUufnfO{
To:tf ;DklQx lj:yfkg ubf{ k|fKt sDkgLsf] ;DklQdf n]vf+sg ul/Psf] 5 . o;sf] ljj/0f
jf:tljs gfkmf gf]S;fg dflgPsf] 5 . / d"No lgDgfg';f/ /x]sf] 5 .
#=! hfoh]yf, KnfG6 / cfkm\gf] :jfldTjdf g/x]sf] t/ g]kfn 6]lnsdn] k|of]u

pks/0f;u ;DalGwt cGo ul//x]sf] hldgsf] ljj/0f
l6Kk0fLx
qm= cjl:yt If]qkmn
hldg tyf ejg
#=!=! hUuf ;+= ;+Vof -ju{ ld=_
! hldg @&! $,$),!*$=&(
:jfldTj;DaGwL dfGo k|df0fkqx s_ h+unleq /x]sf] 6fj/
ePsf hUufhldgnfO{{ Asset (& !,%!,@%*=)#
;+/rgf cjl:yt hldg
Recognition Criteria sf] cfwf/df v_ ;flas g]kfn b"/;~rf/
Principle of substance over form dfly !$ @&,!)%=&&
;+:yfg x'Fbfsf] hldg
klg ljrf/ u/L n]vf+sg ul/Psf] u_ g]kfn ;/sf/sf]
!$# @,$#,@%)=!^
5 . o:tf ;DklQxsf] jf:tljs dftxtdf /x]sf] hldg
d"No k|rlnt ahf/ d"No / ;/sf/L 3_ g]kfn ;/sf/sf] cGo
b/nfO{ cfwf/ dfgL lgwf{/0f sfof{nosf] gfddf btf{ !& !*,%&)=*!
ul/Psf] 5 . ;a} hUufhldgnfO{ ePsf] hldg
fair value df x'g] u/L k'gMd"Nof+sg
#=!=@ ejg tyf ef}lts ;+/rgf
ul/Psf] 5 .
Ef}flts k"jf{wf/x tyf ;+/rgfxnfO{{ RCC, ef/jxg Ifdtf,
crn ;DklQsf] Real Estate 9'u\ fsf] ufx|f,] 6x/f tyf cGo lgdf{0f agf]6sf] cfwf/df
ahf/ d"No gePsf] / ;f]xL juL{s/0f ul/Psf] 5 . Ef}flts k"jf{wf/xsf] k|of]uof]Uo
k|s[ltsf] hUufhldgsf] jf:tljs cjlwnfO{ lnO{ Historical Cost af6 ;l~rt x|f;sL u/L NFRS
d"No k|fKt gePsf] cj:yfdf SFP sf] k|f/De ldltdf Deemed Cost sf] ?kdf lnO{ n]vf+sg
To:tf hUufhldgxsf] d"No ul/Psf] 5 .
lgwf{/0f NFRS !# sf] Level
III n] cf}+NofPsf] cfjZostfsf] ejg tyf ef}lts ;+/rgfx;u ;DalGwt cGo
cfwf/df ul/Psf] 5 . sDkgLn] ljifox
o:tf hUufhldgxnfO{ nfdf]
sDkgLsf :jfldTjdf gePsf hUufhldgdf lgdf{0f ul/Psf
cjlw;Dd cfkm\gf] :jfldTjdf
ejg tyf ef}lts ;+/rgfxnfO{ Substance Over Form sf]
/fvL Jofj;flos k|of]hgsf]
cfwf/df n]vf+sg ul/Psf] 5 .
pkof]u ug]{ cfwf/nfO{ ljrf/ u/L
k|rlnt ahf/d"No tyf hUuf lgdf{0f ul/Psf ef}lts ;+/rgfxsf] ;DalGwt lgsfoaf6
s/sf] nflu ;/sf/n] lgwf{/0f :jLs[t gS;f tyf lgdf{0f ;DkGg k|df0fkq k|fKt gePsf]
ug]{ d"Nosf] cfwf/ lnO{ ;f] sf] cj:yf;d]t /x]]sf] / lgofds lgsfoaf6 o:tf ;+/rgf
%)%) % efl/t d"No n]vf+sg lgdf{0fpk/ hl/afgf nufpg] jf eTsfpg nufpg] hf]lvd
ul/Psf] 5 . o;/L lgwf{l/t sDkgL;Fu /xG5 .
d"NonfO{ NFRS SFP sf] k|f/De
ldltdf Deemed Cost sf] ?kdf
lnO{ n]vf+sg ul/Psf] 5 .

KnfG6 / pks/0fx k'h
Lut sfo{ k|ult -Capital Work in
Progress_
ef}lts?kdf gePsf jf sfo{ ;~rfngdf
g/x]sf KnfG6 / pks/0fxsf] Plsg ul/ gofF k|0ffnL tyf pks/0fxsf] k|flKt / h8fg
NFRS sf] cjwf/0ffcg';f/ n]vf+sgaf6 vr{xnfO{ sfo{ ;~rfngdf cfpg'cl3;Dd
x6fOPsf] 5 . jf l;len;DaGwL sfo{x ;dfKt gePsf]
ldlt;Dd k'h F Lut sfo{ku| ltdf n]vf+sg
kmlg{r/ lkmS:r/ / cGo clkm; ;fdu|L
ul/Psf] 5 . k'h F Lut sfo{ku| lt d"Noleq
kmlg{r/ lkmS:r/ / cGo clkm; ;fdu|Lsf]] lgdf{0f;Fu ;DalGwt :6f]/df /x]sf lhG;L
k|of]]uof]Uo cjlwsf] cfwf/df Historical Cost df}Hbft, cf];f/k;f/df /x]sf lhG;L ;fdfu|L
af6 ;l~rt x|f;sL u/L NFRS SFP sf] -Stock in Transit_, 7]s]bf/ / cfk"lt{stf{;uF sf]
k|f/De ldltdf Deemed Cost sf] ?kdf lnO{ afFsL d"No tyf k|fKt ug{ afFsL pks/0f
n]vf+sg ul/Psf] 5 . d"Nox ;+nUg 5g\ . pks/0fx sfo{
;~rfngdf cfPkl5 tyf l;len;DaGwL
;jf/L;fwg sfo{sf] sfo{ ;~rfngof]Uo eO{ x:tfGt/0f
;jf/L;fwgxsf] k|of]]uof]Uo cjlwsf] ePkl5 k'h F Ls/0f ul/G5g\ .
cfwf/df Historical Cost af6 ;l~rt x|f;sL
u/L NFRS SFP sf] k|f/De ldltdf Deemed Cost
sf] ?kdf lnO{ n]vf+sg ul/Psf] 5 .
58

cf=j= @)&@&# sf] hfoh]yf, KnfG6 / pks/0fsf] lj:t[t ljj/0f
lj:t[t ljj/0f hldg ejg KnfG6 / d]l;g/L tfk k|sfz / P=;L= kmlg{r/ / lkmS;/ sfof{no pks/0f ;jf/L;fwg hDdf
jf:tljs d"No -?=_
>fj0f !, @)&@ df !^,$*,(),!%,!(@ #,)^,)#,(@,$)! #%,$%,%*,)&,%)( @!,$*,%@,($# @$,(%,%%,^@* !,#*,^!,)#,^^%, *^,#$,)!,!)# %&,&!,(!,@*,$$!
jif{el/df yk #$,&),@),^@) #,*&,@@,(%,(&$ @,)$,(#,*^# @,($,#%,^#@ !),)),!^,()! ^,)(,#*,@#( $,$#,)@,)!,@@(
;dfof]hg
cfiff9 #!, @)&# df !^,$*,(),!%,!(@ #,$),&$,!#,)@! #(,#@,*!,)#,$*# @#,%#,$^,*)^ @&,*(,(!,@^) !,$*,^!,@),%^^ (@,$#,#(,#$@ ^@,!$,(#,@(,^&)
x|f;sL
>fj0f !, @)&@ df %$,!#,!@,^#@ @),&&,#^,!$,$%$ !*,^@,(%,@!! !*,#(,)!,@() !,@),$#,(),^)$ %%,)),@#,@(# @#,$#,(%,#&,$*$
Accumulated Impairment Loss !^,%%,)!,&^% !^,%%,)!,&^%
jif{el/df yk *,#),)^,@^% #,%#,@*,@*,*(@ *$,^),*@* @,#$,@),%^) &,$(,)(,(#^ ^,&$,!&,&#% #,&(,)),$$,@!^
;dfof]hg ! (,$$,@^& -!,%),&^%_ -&),&!^_ $,)*@ -!_ -@,%)%_ &,@$,#^#
cfiff9 #!, @)&# df ! ^@,%@,^#,!^% @$,$&,!&,($,#$^ !(,$^,*%,#@$ @),&#,@%,(#@ !,@&,(#,)),%#( ^!,&$,#*,%@@ @&,#(,%*,)&,*@(
NET BLOCK
cfiff9 #!, @)&# df !^,$*,(),!%,!(! @,&*,@!,$(,*%& !$,*%,^#,)(,!#& $,)^,^!,$*@ &,!^,^%,#@& @),^*,@),)@& #),^(,)),*@) #$,&%,#%,@!,*$!
cfiff9 #!, @)&@ df !^,$*,(),!%,!(@ @,%!,(),&(,&^( !$,^*,@!,(#,)%% @,*%,%&,&#@ ^,%^,%$,##* !*,!&,!#,)^! #!,##,&&,*!) #$,!!,$),*(,!(@

59
2/23/2017 10:19:29 AM
k'FhLut lgdf{0ffwLg sfo{k|ultsf] lj:t[t ljj/0f
-/sd ?k}ofFdf_
cfiff9 #!, @)&# cfiff9 #!, @)&@

ljj/0f
-rfn" jif{_ -ut jif{_
k'FhLut sfo{ #$,(#,*@,#^@ !,&),(!,#%,@&&
h8fg k|lqmofdf /x]sf pks/0fsf] df}Hbft @,^&,)$,#*,@@( !,(&,#^,#@,)&&
cfk"lt{stf{ / 7]s]bf/ k]ZsL !,&^,%^,#@,&@! #&,@!,&*,*$@
hDdf $,&*,%$,%#,#!! $,)%,$(,$^,!(^
#=@ k|of]uof]Uo cjlw

;DklQsf] k|of]uof]Uo cjlwnfO{ juL{s/0f u/L ;db/ x|f;sL ljlwcg';f/ ul/g] x|f;sL b/ lgDgfg';f/ 5M
k|of]uof]Uo x|f;s6\6L
juL{s/0f k'g juL{s/0f
cjlw b/ -_
ejg RCC k|m]d ;+/rgf %) @
ef/ jxg ;+/rgf -OF6f9'f_sfof{no k|of]hg @% $
ef/ jxg ;+/rgf -OF6f9'f_pks/0f k|of]hg !% ^=^&
wft' ;+/rgf !% ^=^&
;]N6/ !% ^=^&
sDkfpG8 kvf{n !% ^=^&
KnfG6 tyf d]l;g/L hldgd'lgsf] g]6js{ !% ^=^&
hldgdflysf] g]6js{ !) !)
cy{ :6];g & !$=@(
6]lnkmf]g ;]6 % @)
ADSL / OG6/g] k|0ffnL % @)
clK6sn kmfOa/ !) !)
laln k|0ffnL ( Billing, WIN, AAA Server, VoMS etc) & !$=@(
RAN pks/0f ( BSC,BTS,BTS Van,Node B,RRU,BBU etc) & !$=@(
Core pks/0f (MSC, HLR, OMC, VLR, IN, RSN, MGW, SMSC, USSD, PS, CS,
& !$=@(
WGW, IP Clock etc)
Transmission pks/0f (Satellite, Microwave etc.) & !$=@(
kfj/Aof6L $ @%
kfj/cGo ^ !^=^&
6'N; -Planning tools, testing tools, subscribers
equipment, loose tools etc.) % @)
cGo % @)
cGo tfk, k|sfz, P=;L= % @)
kmlg{r/ / lkmS;/ % @)
sfof{no pks/0f % @)
;jf/L ;fwg -df]6/;fOsnsf/lhk6s_ !) !)
;jf/L ;fwg -6fO;fOsn, ;fOsn / cGo_ % @)
60

#=# Impairment of Property, Plant and Equipment cfwf/df lgwf{/0f ug{ g;lsg] cj:yfdf
o:tf] d"No Discounted Cash Flow sf] cfwf/df
#=#=! Impairment Test sf] k|of]]u ul/G5 . gub k|jfx u0fgf Past Trend tyf
hfoh]yf, KnfG6 / pks/0fsf] s'g} PsfO{df afXo ;"rgfsf] cfwf/df ul/Psf] 5 . ;DklQ
ePsf] Impairment To;sf] Carrying Value jf CGU xdf x'g] ljif]z hf]lvd b]vfpgsf]
/ Recoverable Amount aLr km/ssf] ?kdf nflu pko'{Qm Discount Rate sf] k|of]u ul/Psf]
klxrfg ul/Psf] 5 . s'g} ;DklQsf] vf; 5 .
PsfO{n] :jtGq?kdf gub k|jfx ub}{g eg]
Recoverable Amount nfO{ To:t} ;d"xdf /x]sf #=#=@ Impairment Indication
Cash Generating Units (CGU) xsf] cfwf/df ;DklQdf Impairment ;"lrt ug{'kg]{ klxrfg
lgwf{/0f ul/Psf] 5 . sDkgLsf] k|To]s ePsf k|To]s Cash Generating Unit (CGU)] sf]
k|If]k0f ldltdf s'g} ;DklQdf Impairment Ifltsf] u0fgf ubf{ gub k|jfx ug]{ CGU s]f
ug'{kg]{ b]lvPsf] cj:yfdf :ff]sf]] lgwf{/0f Carrying Amount / Recoverable Amount aLr
u/L Recoverable Amount ;d]t lglZrt ul/Psf] t'ngf ul/Psf] 5 .
5 . CGU xsf] Recoverable Amount, Fair Value #=#=# Impairment Charge
df Disposal ug{ nfUg] nfut 36fO{ cfpg] o; cf=j= df s'g} klg Cash Generating Unit
d"No / Value in Use dWo] h'g a9L x'G5 sf] Impairment klxrfg gePsf]n] Impairment
;f]xLnfO{{ sfod ul/Psf] 5 . ahf/ d"Nosf] Charge sf] u0fgf ul/Psf] 5}g .
$ P;f]l;o6\;df nufgL -Investment in Associates)

sDkgLn] lqz"nL hnljB't\ sDkgL lnld6]8df ;+:yfks nufgLstf{sf] ?kdf hDdf z]o/sf] #) k|ltzt;Dd nufgL ug]{
k|lta4tf u/cg'
] ;f/ z]o/ nufgL u/sf]
] 5.
nufgLdf ul/Psf] e'QmfgL ljj/0f o;k|sf/ 5 M
-c+sx ?k}ofFdf_
g]kfn 6]lnsdsf] OlSj6Lsf] ?kdf
ljj/0f TJVCL sf] r'Qmf k'hL r'Qmf k'hLsf] k|ltzt
nufgL klxrfg
cfiff9 #!, @)&@ #$,$$,(#,%)) (,&%,)),))) *,&*,$%,(^! @*=#)
cfiff9 #!, @)&# $^,@%,)),))) @),@%,)),))) !*,&^,$^,$(* $#=&*
lqz"nL hnljB't\ sDkgL lnld6]8df nufgLstf{sf] lgwf{/0f k|i6 e};s]sf] 5}g . nufgL cjlwe/ k|fKt
e"ldsfdf sDkgL] lgoGq0f ug{ ;Sg] Ifdtfdf x'g] ;Defljt /sd tyf eljiodf x'g] cg'dflgt
gb]lvP tfklg ;~rfns ;ldltdf k|ltlglwTj gub k|jfxsf] jt{dfg d"No hDdf nufgL eGbf j9L
ug]{ tyf ;fwf/0f;efdf pkl:yt eO{ dtbfg ug{ x'g] sDkgLsf] ljZjf; /x]sf] 5 .
;Sg] clwsf/ /fVb5 . lqz"nL hnljB't\ sDkgL
$=@ hf]lvd
lnld6]8df sDkgL Associate nufgLstf{sf] ?kdf
/x]sf] 5 -NAS - @*_ . ahf/ d"NonfO{{ dWogh/ ub}{ hnljB't\ cfof]hgfdf ul/g] nufgL bL3{sfnLg
nufgLnfO{{ z'?df nfut d"Nodf n]vf+sg ul/Psf] / nufgL ePsf]n] k|ltkmndf hf]lvd /xg] ;Defjgf
To;kl5 Equity Method af6 n]vf+sg ul/Psf] 5 . /xG5 .
$=! Associate tyf ;+o'Qm nufgLdf Impairment sf]
n]vfhf]vf
lqz'nL hnljB't sDkgL lnld6]8 lgdf{0fflwg
/x]sf]n] o;df ul/Psf] nufgLdf Impairment sf]

% ljQLo pks/0f ljQLo ;DklQx
%=! ljQLo juL{s/0f
ljQLo ;DklQx lgDgfg';f/ juL{s/0f ul/Psf] 5 -NAS #@ / NAS #( ;Fu ;DalGwt_
%=!=! gub / gub ;/x -l6Kk0fL !@_
%=!=@ cf;fdL afsL -l6Kk0fL !!_
%=!=# C0f, k]ZsL / cGo -l6Kk0fL (, !)_
%=!=$ z]o/ nufgL
dflyNnf] tfdfsf]zL hnljB't\ lnld6]8df sDkgLn] ?= !)).)) k|ltlsQfsf] b/n] hDdf ^#,%$,))) lsQf
z]o/df Equity Share Capital sf] ?kdf nufgL u/]sf] 5 . of] nufgL s'n z]o/ k'FhL ?= !),%(,)),)),))).))
sf] ^ k|ltzt x'g cfpF5 .
dflyNnf] tfdfsf]zL hnljB't\ lnld6]8df z]o/ nufgLdf ePsf] e'QmfgLsf] ljj/0f lgDgfg';f/ /x]sf] 5 .
-c+sx ?k}ofFdf_
ljj/0f UTHL sf] r'Qmf k'FhL g]kfn 6]lnsdsf] nufgL lgoGq0f k|ltzt
cfiff9 #!, @)&@ !),%(,)),)),))) ^#,%$,)),))) ^
cfiff9 #!, @)&# !),%(,)),)),))) ^#,%$,)),))) ^
o:tf nufgLxnfO{{ NAS #( sf] %=!=% skf]{/]6 af]08 / l8a]Gr/df nufgL

cjwf/0ffcg';f/ Available For Sale" nufgL
cGtu{t /fvL z'? nfut d"Nodf n]vf+sg dflyNnf] tfdfsf]zL hnljB't\ lnld6]8df
ul/Psf] 5 . ahf/ ;"rgfsf] cefj /x]sf]n] C0f nufgL
To:tf nufgL d"NonfO{{ nufgL ldltdf dflyNnf] tfdfsf]zL hnljB't lnld6]8df
ePsf] jf:tljs ahf/ d"No dflgPsf] 5 . ul/Psf] C0f nufgL "Receivable without Fixed
kl5Nnf dfkgxdf klg pko'Qm dfGotfnfO{{ Maturity" k|s[ltsf] /x]sf] 5 . o; nufgLnfO{
lg/Gt/tf lbOPsf] 5 . dflyNnf] tfdfsf]zL "Loans and Receivable without Fixed Maturity"
hnljB't\ lnld6]8 lgdf{0fsf] clGtd r/0fdf -NAS #(_ sf] ?kdf juL{s[t u/L nfut
ePsf], ;~rfngdf cfOg;s]sf] / o;sf] d"Nodf c+lst ul/Psf] 5 . sDkgLsf] o:tf
z]o/ ;"rLs[t;d]t gePsf] x'Fbf ahf/ d"No nufgLx nfdf] cjlw;Dd /lx/xg] x'Fbf
kl/jt{gsf] cfwf/ aGg ;s]sf] 5}g . o;nfO{ u}/ rfn" nufgL cGtu{t juL{s/0f
ul/Psf] 5 .
sDkgLsf] o:tf nufgLx nfdf] cjlw;Dd
/xL /xg] x'Fbf o;nfO{ u}/ rfn" nufgL l8a]Gr/x
cGtu{t juL{s/0f ul/Psf] 5 . sDkgLn] tf]lsPsf] lglZrt Aofhb/df
lgDgfg';f/sf l8a]Gr/ nufgLx u/]sf] 5 .
eljiodf x'g] cg'dflgt gub k|jfxsf] jt{dfg o:tf l8a]Gr/xdf ul/Psf] nufgLsf] ;fjfF
d"NonfO{ b[li6ut ubf{ o:tf nufgLaf6 tyf Aofh;lxtsf] e'QmfgL k|fKt u/L km/kmf/s
sDkgLnfO{ k|fKt x'g cfpg] /sd sDkgLn] ul/g] x'Fbf o;df cGo nfut, lk|ldod jf
u/]sf] nufgL /sdeGbf a9L x'g]df sDkgL 5'6 ;dfj]z gePsf sf/0f Intrinsic Coupon
lj:j:t /x]sf] 5 . To;}n] To:tf nufgLdf Rate nfO{ g} l8a]Gr/sf] Aofhb/sf] ?kdf
hf]lvd gx'g] cg'dfg ul/Psf] 5 . lnOPsf] 5 .
62

l8a]Gr/xnfO{{ Maturity Period sf] cfwf/df rfn" tyf u}/ rfn"sf] ?kdf juL{s/0f ul/Psf] 5 .
rfn" -c+sx ?k}ofFdf_
l8a]Gr/ cfiff9 #!, @)&# cfiff9 #!, @)&@

nIdL a}+s l8a]Gr/ 2,00,00,000
l;fy{ a}+s l8a]Gr/
hDdf @,)),)),)))
u}/ rfn" -c+sx ?k}ofFdf_

l8a]Gr/ cfiff9 #!, @)&# cfiff9 #!, @)&@
dflyNnf] tfdfsf]zLdf C0f %,&!,$),%),)@$ $,*(,)!,$%,((*
l;fy{ a}+s l8a]Gr/ !),)),)),))) !),)),)),)))
hDdf %,*!,$),%),)@$ $,((,)!,$%,((*
dflyNnf] tfdfsf]zL hnljB't\ lnld6]8;Fu ePsf] C0f nufgL ;Demf}tfcg';f/ rfn" jif{df ?= #$,#&,*!,%@$.))
e'StfgL ul/Psf] 5 . pQm C0fdf ldlt @)&@.)(.#) ;Dd !! k|ltztsf b/n] / To;kl5 !) k|ltztsf
b/n] x'g cfpg] Aofh /sd ?= $*,)!,@@,%)@.)) k"FhLs/0f ul/Psf] 5 . z'? df}Hbft, rfn" jif{sf] ;fjfFsf]
e'StfgL tyf Aofhsf] k"FhLs/0f;d]tsf] u0fgf ubf{ rfn"jif{sf] jiff{Gtdf ?= %,&!,$),%),)@$.)) C0f nufgL
e'StfgL afFsL b]lvG5 .
%=!=^ a}+s -d'2tL_ lgIf]k nufgL
sDkgLsf] gfddf g]kfnsf jfl0fHo a}+sxdf lgIf]kx /x]sf 5g\ . o:tf lgIf]kxsf] Maturity Period Ps
jif{eGbf sd /x]sf] 5 / tf]lsPsf] b/df Aofh k|fKt x'g] ub{5 . Aofhsf] b/ ;Demf}tfsf ;t{cg';f/ a}+s
cg';f/ km/skm/s /x]sf] 5 . a}+s lgIf]k nufgLxnfO{ NAS #( cg';f/ To;sf]] Maturity Period / Effective
Interest Rate sf] k|of]u u/L Held to Maturity sf] cfwf/df juL{s[t ul/Psf] 5 . o:tf lgIf]kx ;fjfF tyf
e'StfgL k|fKt u/L km/kmf/s ul/g] x'Fbf o;df cGo nfut, lk|ldod jf 5'6 ;dfj]z gePsf sf/0f Intrinsic
Coupon Rate nfO{ g} Aofhb/sf] ?kdf lnOPsf] 5 .
Maturity Period nfO{ dWogh/ ub}{ o:tf ;DklQxnfO{ rfn" ;DklQdf juL{s[t ul/Psf] 5 .
-c+sx ?k}ofFdf_
a}+sdf ePsf] jrt cfiff9 #!, @)&# cfiff9 #!, @)&@ s}lkmot
Aofn]G; g]=?= df !#,!),!),)),))) ^,^#,!),)),))) c, cf
Aofn]G; cd]l/sL 8n/df *,!!,!$,*),))) $,!$,^&,$),))) O
hDdf @!,@!,@$,*),))) !),&&,&&,$),)))
c_ g]kfnL ?k}ofFdf b]vfOPsf] lgIf]kdWo] ?= !),)),))).)) nfO{ cIfo sf]ifdf /flvPsf] 5, h;af6 k|fKt Aofh
cjsfzk|fKt sd{rf/Lsf] lxtdf k|of]u ul/G5 .
cf_ cf=j= @)&@.&# sf] nflu g]kfnL d'b|fdf ul/Psf] lgIf]k /sddf k|fKt Aofhsf] b/ %=%) k|ltztb]lv *=^%
k|ltztsf] aLrdf /x]sf 5g\ .
O_ cf=j= @)&@.&# sf] nflu US Dollars df ul/Psf] lgIf]k /sddf k|fKt Aofhsf] b/ !=%) k|ltztb]lv @=))
k|ltztsf] lardf /x]sf 5g\ .

Impairment
a}+s hDdf /sddf Impairment sf] ;Defjgf /x]sf] b]lvFb}g .
hf]lvd
;a} /sdx g]kfnsf] s ju{sf jfl0fHo a}+sxdf hDdf ul/Psf] / tL a}+sxnfO{ g]kfn /fi6 a}+sn]
glhsaf6 lgodg ug]{ x'Fbf hf]lvdsf] ;Defjgf b]lvFb}g .
%=!=& ;/sf/L ;'/If0fdf nufgL
sDkgLn] ljleGg ldltdf ljif]z s'kg b/sf ;/sf/L ;'/If0fdf nufgL u/]sf] 5 . clwsf+z o:tf ;'/If0fx
lk|ldoddf vl/b ul/Psf] x'Fbf Effective Interest b/x lgwf{l/t s'kg b/eGbf km/s 5g\ . pko'Qm cfwf/df
g} x/]s ;'/If0f nufgLsf] Aofh lglZrt u/L gfkmf g]fS;fg lx;fadf tyf gub k|jfx ljj/0fdf b]vfOPsf]
5 .
u}/ rfn" ;/sf/L ;'/If0f
rfn" cf=j= tyf ljut cf=j= df ;d]t s'g} klg u}/rfn" ;/sf/L ;'/If0fdf nufgL 5}g .
rfn" -c+sx ?k}ofFdf_
C0fkq cfiff9 #!, @)&# cfiff9 #!, @)&@

&=% k|ltzt ljsf; C0fkq @)&@ s &,**,%*,$)%
( k|ltzt ljsf; C0fkq @)&# s $#,#$,(&,)&&
(=&% k|ltzt /fli6o C0fkq @)&@ %),)),)),)))
!) k|ltzt /fli6o C0fkq @)&@ *),)),)),)))
hDdf !,*!,@#,%%,$*#
ImpairmentM
;/sf/L ;'/If0f nufgLdf Impairment sf] ;Defjgf /x]sf] b]lvFb}g .
hf]lvdM
;/sf/L ;'/If0fdf ul/Psf nufgLx hf]lvd/lxt nufgL dflgP tfklg ahf/ Aofh b/df kl/jt{g tyf
d'b|f:kmLlt h:tf hf]lvdaf6 o:tf nufgLxdf k|efj kg{ ;Sg] b]lvG5 .
^ Disclosure of Interest in other Entities

sDkgLsf] cGo lgsfoxdf lgDgfg';f/ nufgL /x]sf] 5 .
dflyNnf] tfdfsf]zL
ljj/0f lqz"nL hnljB't\ sDkgL
hnljB't\ kl/of]hgf
nufgLsf] k|s[lt nufgL -ljQLo ;fwg_ P;f]l;P6
&!&@ 6 k|ltzt @*=#) k|ltzt
OlSj6L nufgL k|ltzt
&@&# 6 k|ltzt $#=&* k|ltzt
hf]lvd / cGo ljj/0f l6Kk0fL %=!=$ l6Kk0fL $
& laqmLof]Uo ;DklQx

d'Vo?kdf dd{tsf] nflu k|of]u x'g ;Sg] tyf laqmLsf] k|lqmofdf /x]sf ;DklQx sDkgLn] lj:yflkt (Dismantled)
;DklQsf] ?kdf /fv]sf] 5 . Scraps tyf Dismantled ;DklQxsf] cnfjf sDkgL;Fu lnnfdLsf] nflu egL 5'6o\ fOPsf
64

;DklQx klg /x]sf 5g\ . oL ;DklQxnfO{ n]vf * lhG;L df}Hbft
lstfaaf6 x6fO{ z"Go d"No jf ?= !. Carrying Amount
sfod u/L n]vf+sg ul/Psf] 5 . IFRS % cg';f/ lhG;L df}HbftxnfO{ Net Realizable Value jf Cost
o:tf ;DklQx Fair value af6 laqmL nfut 36fO{ dWo] h'g sd x'g cfpF5 ;f]xL d"Nodf n]vf+sg
lgwf{/0f ul/g'k5{ . ul/Psf] 5 . o:tf] d"Nodf lhG;L df}Hbftxsf]
;Dk"0f{ vl/b nfut, kl/jt{g ubf{ nfUg] nfut /
Joj:yfkgaf6 sd dxTjsf egL cf+}NofOPsf tyf ;fdu|Lx jt{dfg :yfg / cj:yfdf NofpFbf nfUg]
Jofjxfl/s sl7gfOsf sf/0f d"No lgwf{/0f ug{ nfutx ;dfj]z ul/Psf 5g\ .
g;lsg] ;DklQxnfO{ ljQLo ljj/0fxdf ;dfj]z
ul/Psf] 5}g . o;n] sDkgLsf] ljQLo cj:yf nfutnfO{{ FIFO sf] cfwf/df n]vf+sg ul/Psf] 5 .
tyf sfo{;Dkfbgdf guGo k|efj x'g] Joj:yfkgsf] ;fdfGo Jofkfl/s lx;fan]
Net Realizable Value
cg'dfg /x]sf] 5 . cg'dflgt laqmL d"Noaf6 cg'dflgt sfo{ ;DkGg
sDkgLdf s'g} klg Discontinued Operations 5}gg\ . nfut / cfjZos cg'dflgt vr{x 36fO{ cg'dfg
ul/Psf] 5 .
lhG;L df}Hbftxdf d'Vo?kdf gub sf8{x, 6]lnkmf]g ;]6x -df]jfOn / cGo_, 8k jfo/, cGo ;xfos ;fdu|Lx
/ k'FhLs/0f ug{ gldNg] hu]8f ;fdu|Lx ;dfj]z ul/Psf 5g\ .
-c+sx ?k}ofFdf_
cfiff9 #!, @)&# cfiff9 #!, @)&@

ljj/0f
6]lnkmf]g ;]6, 8kjfo/ / kf6k'hf{ *,^&,*!,@@@ !&,@#,)%,^%$
Sof; sf8{x !^,*@,*!,%@! !^,)@,(#,!%$
:k]o;{\ / cGo !$%,#^!,)@@ @#,)@,@%,&&$
hDdf $),)$,@#,&^^ %^,@*,@$,%*@
lhG;L df}HbftxnfO{ obsolete ;fdu|Lxsf] d"Noaf6 pko'Qm Allowance x 36fO{ n]vf+sg ul/Psf] 5 . lhG;L
df}Hbftxsf] d"No ;dfof]hg ubf{ clGtd k|of]u ePsf] cjlwsf] cfwf/df ckrlnt -% jif{eGbf a9L_, u}/rNtL
-@% jif{_, sd rNtL -!@ jif{_ u/L juL{s/0f u/]sf] cfwf/ nfO{ lnOPsf] 5 .
;fdu|Ldf d"No x|f;
-c+sx ?k}ofFdf_
cfiff9 #!, @)&# cfiff9 #!, @)&@

ljj/0f
/]s8{cg';f/sf] df}Hbft &$,$*,$),*@# (),&@,$@,^*^
Write Down Allowances -#$,$$,!&,)%&_ -#$,$$,!*,!)$_
v'b NofOPsf] /sd $),)$,@#,&^^ %^,@*,@$,%*@
o;cl3 d"No sfod ePsf t/ ef}lts?kdf g/x]sf ;fdu|Lxsf] klxrfg / ljZn]if0f u/L lhG;L df}Hbftdf pko'Qm
n]vf+sg ul/Psf] 5 .

( C0f, k]ZsL / cGo
C0f, k]ZsL / cGo ;DklQxdf cflh{t Aofh, sd{rf/L k]ZsL tyf bfaLx, cfk"lt{stf{x;Fusf] k]ZsL tyf bfaLx
;dfj]z 5g\ .
-c+sx ?k}ofFdf_
cfiff9 #!, @)&# cfiff9 #!, @)&@

ljj/0f
rfn"
cflh{t Aofh (,$),$%,@#) !#,!&,*#,&%^
k]ZsL lbO{Psf] / cGo bfaL *^,)*,)$,!)( !,%),!!,(),@$)
k]ZsL lbO{Psf] / sd{rf/L bfaL %,$!,(!,&)) ^,*@,@&,!%*
sd{rf/L C0f (,($,(^,(## !!,@@,)!,&)!
rfn" hDdf !,!),*%,#&,(&@ !,*!,#$,)@,*%%
u}/ rfn"
sd{rf/L C0f @,#*,&(,@^,$)# !,&%,&*,@^,^%*
u}/ rfn" hDdf @,#*,&(,@^,$)# !,&%,&*,@^,^%*
hDdf #,$(,^$,^$,#&% #,%&,!@,@(,%!#
(=! cflh{t Aofh (Interest Accrued)

Tf]flsPsf] ;dodf cfosf] ?kdf lnOPsf] t/ k|fKt 5 . o:tf] AofhnfO{ sd{rf/L nfe zLif{s cGt/ut
e}g;s]sf] AofhnfO{{ ;fdfGo Joj;fosf] bf}/fg k|fKt gfkmf gf]S;fg lx;fadf b]vfOPsf] 5 .
ePsf] dfgL cflh{t Aofhdf ;dfj]z ul/Psf] 5
C0f tyf k]ZsLsf] nflu sd{rf/L tnj tyf cjsfz
-NAS !*_ . o:tf cfonfO{{ nfut d"Nosf] cfwf/df
e'StfgLxnfO{{ lwtf] aGwssf] ?kdf /flvPsf] x'Fbf
n]vf+sg ul/Psf] 5 .
hf]lvdsf] s'g} ;Defjgf b]lvFb}g .
ljut cg'ejnfO{{ b[li6ut ubf{ o:tf k|flKtxdf s'g}
(=# cfk"lt{stf{ / cGo k]ZsL tyf bfaLx
hf]lvd Joxf]g'{kg]{ b]lvFb}g .
cfk"lt{stf{ / cGo -7]s]bf/_ xnfO{ pknAw u/fOPsf
(=@ sd{rf/L k]ZsL tyf bfaLx
k]ZsL df}HbftxnfO{{ o;df ;dfj]z ul/Psf] 5 .
o; cGtu{t sd{rf/LxnfO{ pknAw u/fOPsf / oL k]ZsLxdf s'g} k|sf/sf ljQLo Aofhx ;dfj]z
jiff{Gt;Dd km/kmf/s gul/Psf sfo{ k]ZsLx tyf ul/Psf] 5}g . o:tf k]:sL tyf bfaLx ;fdfGo
nfebfos Aofh b/sf sd{rf/L C0f / k]ZsL sfo{ ;~rfngsf] bf}/fgdf Ps jif{leq km5\of}{6 x'g]
;dfj]z 5g\ . k]ZsLx ;fdfGotof Ps jif{leq cg'dfg ul/Psf] 5 .
km5\of]{6 ul/g] / o;nfO{ ljgf s'g} Aofh n]vf+sg
k]ZsLx pknAw u/fpFbf km/kmf/s ug'{kg]{ sfg'gL
ul/Psf] 5 .
bfo/f tf]sL ;Demf}tfcg';f/ pknAw u/fOG5 .
sd{rf/L C0fnfO{{ ljt/0f ubf{sf] ldltdf # k|ltzt
(=$ Impairment of Other Assets
Aofh lnO{ sDkgLn] tf]s]sf] cjlwleq r'Qmf ug]{
u/L pknAw u/fO{ C0fsf] ;fjfF /sd tf]lsPsf] o:tf ;DklQxdf Impairment sf] s'g} ;+s]t
cjlwleq k"/} r'Qmf x'g] u/L ls:tfaGbLdf c;'npk/ b]lvPsf] 5}g .
ug]{ ul/Psf] 5 . C0fnfO{{ x|f; d"Nodf n]vf+sg u/L]
Effective Interest sf] b/ & k|ltzt sfod ul/Psf]
66

!) clu|d e'StfgL / clu|d s/
o;df clu|d s/ / clu|d vr{x ;dfj]z 5g\ .
-c+sx ?k}ofFdf_
cfiff9 #!, @)&# cfiff9 #!, @)&@

ljj/0f
cfos/ -l6Kk0fL @%_ !,)%,&^,@$,%*#
clu|d e'QmfgL vr{x !,^),(^,@** %,#@,%#,!^$
hDdf !,)&,#&,@),*&! %,#@,%#,!^$
!)=! clu|d s/ e'StfgL !! cf;fdL afsL

cfly{s jif{df ltg'k{ g]{ s/xnfO{ kl5 cfGtl/s u|fxsaf6 c;'nL x'g afFsL /sdx o; zLif{sdf
/fh:j ljefuaf6 s/ lgwf{/0f x'g] u/L clu|d s/sf] ;dfj]z 5g\ . cf;fdL afFsL /sddf Aofhsf] u0fgf
?kdf e'StfgL ul/G5 . o;;DaGwL JofVof l6Kk0fL ul/b}g . pko'Qm Allowances xnfO{ ;dfof]hg
@% df pNn]v ul/Psf] 5 . ul/Pafx]s o:tf afFsLxnfO{ Carrying Amount df
g} n]vf+sg ul/Psf] 5 . c;'npk/ x'g g;Sg]
o:tf k]ZsLxnfO{ NAS #( sf] clwgdf /xL Maturity
cg'dflgt /sdxnfO{ cfwf/ dfgL To:tf Allowances
Period gePsf C0f / k]ZsLx zLif{sdf nfut
xnfO{ cf;fdL afFsLaf6 36fOPsf] 5 .
d"Nodf n]vf+sg ul/G5 .
Joj:yfkgn] c;'nL ug{ g;lsg] egL Plsg
s/ clwsf/Lxaf6 s/ lgwf{/0f eO{ a9L e'QmfgL
u/]sf cf;fdL afFsLnfO{ ckn]vg u/L s]xL ljif]z
ePsf] clu|d s/nfO{ kl5Nnf] jif{xdf bfaL
cj:yfxsf ckn]vgnfO{ klxn] agfOPsf Allowance
u/L ldnfg ul/G5 . o;;DaGwdf l6Kk0fL !*
xaf6 ;dfof]hg ul/G5 .
-Contingencies and Commitments_ df JofVof ul/Psf]
5 . sDkgLn] v/fa / z+sf:kb cf;fdL afFsLxdf u/sf ]
cfjZos Allowance xsf] sf/0fn] c;'nL gx'g]
!)=@ clu|d vr{x
hf]lvdnfO{ Go"g ul/Psf] 5 . tyflk Time Value of Money
kl5Nnf] cjlwsf] nflu rfn" cjlwdf e'StfgL / Monetary Inflation sf] sf/0f eljiodf c;'npk/ x'g]
ul/Psf vr{xnfO{{ kl5Nnf] cjlwdf ;DalGwt To:tf cf;fdL afFsLxsf] d"Nodf x|f; cfpg] b]lvG5 .
vr{ zLif{sdf vr{ n]Vg] u/L rfn" cjlwsf] ljQLo
ljj/0fdf clu|d vr{x zLif{sdf /flvPsf] 5 .
v/fa / z+sf:kb cf;fdL afFsLx tn pNn]v ul/Psf] 5 .

-c+sx ?k}ofFdf_
cfiff9 #!, @)&# cfiff9 #!, @)&@

ljj/0f
ljljw cf;fdL $,%(,@^,)(,@)& $,@*,#^,)(,$)#
z+sf:kb k|flKt -!,^^,!&,(*,($!_ -!,^^,!&,(*,($!_
hDdf @,(#,)*,!),@^^ @,^@,!*,!),$^@

!!=! Impairment of Trade Receivables
sDkgLsf] v/fa / z+sf:kb cf;fdL afFsLxnfO{ Ps} hf]lvd k|s[ltsf cfwf/df Pp6} ;d"xdf /fvL pko'Qm
Impairment Test ul/g] / cfjZos ePdf To:tf cf;fdL afFsLxnfO{ plrt Allowance sf] Joj:yf cyjf ckn]vg
ul/G5 . c;'npk/ x'g g;Sg] cg'dflgt cf;fdL afFsLx To:tf afFsLxsf] Ageing sf] cfwf/ tyf ljutsf
cg'ejsf] cfwf/df lgwf{/0f ul/G5 .
-c+sx ?k}ofFdf_
juL{s/0f hDdf rfn" jif{df j[l4 Ps jif{eGbf k'/fgf

;j{;fwf/0f / sd{rf/L @,%#,%%,!),@@$ !,%%,$&,%%,^!# (*,)&,%$,^!!
;/sf/L sfof{no !@,(#,#^,()! %,*^,&),^(* &,)^,^^,@)#
:jb]zL cGt/ k|zf;lgs lgsfo !,^),)^,#@,^)( !,%(,^$,(@,*&( $!,#(,&#)
ljb]zL cGt/ k|zf;lgs lgsfo #@,&!,@(,$&# %,#*,@(,#)% @&,##,)),!^*
hDdf $,%(,@^,)(,@)& #,@^,#&,$*,$($ !,#@,**,^),&!#
!@ gub / gub ;/xM

gub / gub ;/xsf ;DklQxsf] jf:tljs Maturity Period tLg dlxgfeGbf sd x'g] ePsf]n] sDkgLsf] cNksfnLg
t/ntfsf] cfjZostfnfO{ k"/f ub{5 .
gub / gub ;/xsf ;DklQx Fair Value lgs6 /x]sf] / clwsf+z sDkgLsf o:tf gub jf ;f] ;/xsf ;DklQxdf
hf]lvd/lxt Call Deposits / t'?Gt gubdf kl/jt{g ug{ ;lsg] clwstd t/n nufgLx /x]sf 5g\ . gub tyf
r]sx klg o;cGtu{t kb{5g\ .
j}b]lzs d'b|fdf /x]sf] a}+s df}HbftxnfO{ gubs} ?kdf lnOPsf] 5 . o:tf df}HbftxnfO{ jiff{Gtsf] ;6xL b/sf]
cfwf/df k|rlnt d'b|fdf kl/jt{g ul/G5 . a}+s tyf gub df}Hbftdf d'Vo?kdf Time Value of Money / Inflationary
Devaluation h:tf hf]lvd /xG5g\ h'g hf]lvdnfO{ a}+saf6 k|fKt Aofhn] ;Gt'ng ug{ ;s]sf] b]lvFb}g .
-c+sx ?k}ofFdf_
cfiff9 #!, @)&# cfiff9 #!, @)&@

ljj/0f
a}+s df}Hbft #%,#(,@&,^^,@#$ $#,%!,*%,%!,(&)
gub / kf/axgdf /x]sf] gub df}Hbft @#,&#,)*% @,#%@,*)(
hDdf #%,#(,%!,#(,#!( $#,%@,)(,)$,&&(
!# Equity and Reserves

!#=! z]o/ k'hL
sDkgLsf] ;"rLs[t k'FhLsf] agf]6 o;k|sf/ /x]sf] 5 .
-c+sx ?k}ofFdf_
ljj/0f z]o/ ;+Vof k|lt z]o/ d"No k'Flhut d"No

clws[t k'FhL @%),))),))) !)) @%,)),)),)),)))
hf/L k'FhL !%),))),))) !)) !%,)),)),)),)))
r'Qmf k'FhL !%),))),))) !)) !%,)),)),)),)))
68

sDkgLsf] z]o/ :jfldTj k|j[lQ lgDgfg';f/ 5 .
@)&@&# @)&!&@
z]o/wgLxsf] juL{s/0f
z]o/ ;+Vof k|ltzt z]o/ ;+Vof k|ltzt
g]kfn ;/sf/ !#,&@,#(,(%) (!=$( !#,&@,#(,(%) (!=$(
gful/s nufgL sf]if %),))) )=)# %),))) )=)#
;j{;fwf/0f !,@&,!),)%) *=$* !,@&,!),)%) *=$*
hDdf !%,)),)),))) !)) !%,)),)),))) !))
!#=@;l~rt d'gfkmf -Reserve and Surplus)

-c+sx ?k}ofFdf_
cfiff9 #!, @)&# cfiff9 #!, @)&@

ljj/0f
;l~rt d'gfkmf -OlSj6L kl/jt{gsf] ljj/0f cg';f/_ &!,)@,&*,&&,### ^%,((,*$,$#,$$@
hDdf &!,)@,&*,&&,### ^%,((,*$,$#,$$@
!#=# Movement in Reserve

Movement in Reserve sf] lj:t[t ljj/0f k'FhL kl/jt{g ljj/0f -Statement of Change in Equity_ df b]vfOPsf] 5 .
!$ u|fxs w/f}6L
sDkgLsf] ;]jf gLltcg';f/ u|fxsn] sDkgLsf] ;]jf k|of]u ug{sf] nflu hdfgtdf /fv]sf] /sdnfO{ u|fxs w/f}6L
/sdsf] ?kdf n]vf+sg ul/G5 . w/f}6L /sdsf] Maturity Period gx'g] x'Fbf ljgf s'g} Discounting n]vf+sg ul/G5 .
u|fxs w/f}6LnfO{ w/f}6L lkmtf{ tyf ;dfof]hg ;DjGwL ljutdf ePsf k|of]u / cg'dfgsf cfwf/df rfn" / u}/ rfn"
u/L b'O{ efudf ljeflht ul/Psf] 5 .
-c+sx ?k}ofFdf_
cfiff9 #!, @)&# cfiff9 #!, @)&@

ljj/0f
u|fxs w/f}6L -rfn"_ ^&,$*,@^,@)( &#,#%,$#,@^!
u|fxs w/f}6L -u}/ rfn"_ !,*!,&!,&@,))) !,&(,&@,*@,)))
hDdf @,$(,!(,(*,@)( @,%#,)*,@%,@^!
!% GSM cg'dlt z'Ns

g]kfn ;/sf/n] GSM cg'dltkqsf] k|yd gjLs/0f b:t'/ ltg]{ cjlw jflif{s k|ltls:tf ?= @,%),)),)),))).))
sf b/n] * ls:tfdf ltg{ kfpg] u/L Joj:yf u/]sf] 5 . sDkgLn] lgwf{/0f u/]sf] Discount b/sf] cfwf/df o:tf]
e'StfgL ug{ afFsL /sdnfO{ ltg'kg]{ cjlw;Ddsf] nflu 36fO afFsL cjlwnfO{ cfwf/ dfgL rfn" / u}/ rfn" u/L
b'O{ v08df b]vfOPsf] 5 .
-c+sx ?k}ofFdf_
cfiff9 #!, @)&# cfiff9 #!, @)&@

ljj/0f
GSM nfO;]G; z'Ns ltg'{kg]{ -u}/ rfn" c+z_ $,@&,#(,$),!#* ^,)%,##,(),&%*
GSM nfO;]G; z'Ns ltg'k{ g]{ -rfn" c+z_ @,%),)),)),))) @,%),)),)),)))
hDdf ^,&&,#(,$),!#* *,%%,##,(),&%*

!^ cGo bfloTj / Joj:yfx
Rffn" bfloTjx / cGo ltg'kg]{ afFsLxnfO{ nfut d"Nodf b]vfOPsf] 5 .
-c+sx ?k}ofFdf_
cfiff9 #!, @)&# cfiff9 #!, @)&@
ljj/0f
ljljw ;fx' -cfk"lt{stf{_ ^,%!,!^,&&,^#) ^,%&,)^,($,%^$
ljljw ;fx' -cGt/k|zf;lgs_ %),&(,#@,*^@ @!,(!,&*,&&*
e'QmfgL afFsL d"=c=s/ !^,#*,#%,&!$ !^,@(,#!,@)*
ltg{ afFsL cGo z'Ns #*,%*,#$,@$$ @^,#%,)^,%^!
/f]oN6L tyf u|fdL0f b"/;~rf/ ljsf; sf]ifdf of]ubfg @,$$,@@,$*,*%) @,#%,%%,*@,(%)
u|fxsaf6 clu|d k|fKt /sd ^$,(#,&&,$@) %^,%%,#%,(*$
cGo bfloTj %#,*@,@@,^(& (,^@,#!,)^$
hDdf !!,!(,(!,@(,$!& !),@#,#^,^!,!)(
ljutsf] s'g} cj:yfsf] kl/0ffd:j?k sDkgLnfO{ ubf{ s'g} cfly{s ;fwgx sDkgLaf6 aflxl/g]
jt{dfgdf s'g} sfg'gL bfloTj cfO{ k/]sf] cj:yfdf ;Defjgf g/x]sf] cj:yfdf To:tf Joj:yfxnfO{
To:tf bfloTjxsf] Joj:yfkg ubf{ s'g} cfly{s ;dfof]hg ul/G5 .
;fwgx sDkgLaf6 aflxl/g] ;Defjgf /x]sf] /
Joj:yfxsf] k|of]u
To:tf] /sdsf] pko'Qm cg'dfg ug{ ;lsg] cj:yfdf
h'g vr{ k|of]hgsf] nflu Joj:yfxsf] k|fjwfg
Joj:yfxnfO{ n]vfg ug]{ ul/Psf] 5 .
ul/Psf] 5 ;f]xL vr{xsf] nflu dfq ;dfof]hg
Joj:yfxdf kl/jt{g ul/Psf] 5 .
k|To]s jf;nftsf] ldltdf Joj:yfxsf] k'g/jnf]sg
-c+sx ?k}ofFdf_
cfiff9 #!, @)&# cfiff9 #!, @)&@

ljj/0f
e'QmfgL afFsL 6]lnsd eQf 1,35,45,52,159 !,@#,@*,%&,*#$
e'QmfgL afFsL sd{rf/L jf]g; (!,*!,($,!&^ &@,^#,)%,%&(
hDdf @,@&,@&,$^,##% !,(%,(!,^#,$!#
Jofkfl/s / cGo e'StfgL afFsLdf sDkgLn] cfk"lt{stf{xnfO{ e'QmfgL jf cflh{t e'StfgL afFsLx /xg] / sDkgL cfkm"
/f]huf/bftf sDkgLsf] e"ldsfdf ePsf] sf/0f o:tf /sdxdf s/ tyf ;fdflhs ;'/Iff s/;d]t ;dfj]z ul/Psf] 5 .
!& sd{rf/L vr{

Rffn" jif{df sd{rf/L ;'ljwf kfpg] sd{rf/Lxsf] cf};t ;+Vof lgDgfg';f/ 5 .
ljj/0f @)&@&# @)&!&@

:yfoL lgo'lQm $,!$* %,!)$
s/f/ ;]jf !^! !&@
sd{rf/L ;+VofM k]G;g k|of]hg ()$ !,*!^
sd{rf/L ;+VofM pkfbfg k|of]hg @,(&) #,)(!
cjsfz k|fKt sd{rf/LM k]G;g ;'ljwf kfO/x]sf !,^@% !,$((
70

!&=! sd{rf/L nfut
Rffn" sd{rf/L nfutcGtu{t rfn" jif{df sd{rf/LxnfO{{ e'StfgL ul/Psf tna, eQf tyf cGo ;'ljwfx /x]sf 5g\ .
o:tf vr{xdf k|d'v Joj:yfksxnfO{ ul/Psf] cGo e'StfgLx;d]t ;+nUg 5 . o;nfO{ l6Kk0fL @( df 5'f5'}
b]vfOPsf] 5 .
-c+sx ?k}ofFdf_
cf=j=@)&@&# cf=j=@)&!&@
ljj/0f
tna / Hofnf !,@*,$!,^*,^@^ !,#*,$(,@@,(@*
eQf !,)#,!%,!$,$(^ !,!),@#,%),&!!
kf]zfs eQf %,@(,)*,%)) %,$(,$!,%))
cltl/Qm ;do eQf $,@&,^&,)&) $,%#,(%,@%#
:jf:Yof]krf/ vr{ #),#),(!,!^$ #@,**,!*,)&^
hDdf @,&!,$$,$(,*%^ @,(!,^$,@*,$^*
!&=@ cjsfzkl5sf] ;'ljwf

sDkgLn] cfkm\gf sd{rf/Lsf] nflu ljleGg Defined Benefit Plan / Defined Contribution Plan x ;~rfng u/]sf] 5 .
!&=@=! Defined Contribution Plan
o; of]hgfcGtu{t sDkgLn] sd{rf/LxnfO{ k|bfg ug]{ Provident Fund / Contributary Pension Fund sf vr{x
/x]sf 5g\ .
-c+sx ?k}ofFdf_
cf=j=@)&@&# cf=j=@)&!&@
ljj/0f
;~ro sf]ifdf of]ubfg !@,@!,&$,@@( !#,@!,*&,)@%
cjsfz sf]ifdf of]ubfg &*,)%,(^$ &^,%$,%#!
hDdf !@,((,*),!($ !#,(*,$!,%%^
!&=@=@ Defined Benefit Plan

o; of]hgfcGtu{t sDkgLn] sd{rf/LxnfO{ k|bfg ug]{ ;l~rt labfsf] gub e'StfgL / lgj[lQe/0f pkfbfg
vr{x kb{5g\ .
-c+sx ?k}ofFdf_
cf=j=@)&@&# cf=j=@)&!&@
ljj/0f
labfsf] e'QmfgL !&,^*,!&,#*! @!,)&,($,@%$
lgj[lQe/0f / pkfbfg !,#*,)),$^,@^@ !,^$,$#,!%,$)@
hDdf !,%%,^*,^#,^$# !,*%,%!,)(,^%^

;fljs tyf cjsfz k|fKt sd{rf/Lxsf] k]G;g / pkfbfg Actuarial Assessment cfwf/df lgwf{/0f u/L To;
/sdnfO{ bfloTjsf] ?kdf b]vfOPsf] 5 . rfn" jif{df ePsf] o:tf] bfloTj lgDgfg';f/ 5 .
cf=j= @)&@&# cf=j= @)&!&@

ljj/0f
lgj[lQe/0f -?=_ pkfbfg -?=_ hDdf -?=_ lgj[lQe/0f -?=_ pkfbfg -?=_ hDdf -?=_
z'?sf] bfloTj
-clu|d e'QmfgLnfO{ &,^#,$!,%#,!^^ @,)%,@&,^!,((# (,^*,^(,!%,!%( ^,$^,$*,^&,(#* !,*#,(^,@(,@*& *,#),$$,(&,@@%
;dfj]z gul/Psf]_
Joj:yfsf] Reversal -!,&&,^$,$(,*#(_ -!,&&,^$,$(,*#(_
k'gM k|:t't z'?sf]
%,*%,&&,)#,#@& @,)%,@&,^!,((# &,(!,)$,^%,#@)
bfloTj
Aofh z'Ns $!,)),#(,@## !$,#^,(#,##( %%,#&,#@,%&@ $%,@%,$),&%^ !@,*&,&$,)%) %*,!#,!$,*)^
rfn" ;]jfsf] nfut &#,^$,%^,#$) *,(*,%&,#%) *@,^#,!#,^() (&,@&,)),%$@ (,)#,)),)%% !,)^,#),)),%(&
lgj[lQe/0f /
-@(,*#,!@,*)%_ -%(,@),)#$_ -#),$@,#@,*#(_ -@%,%(,%^,)&)_ -%(,$!,#((_ -@^,!*,(&,$^(_
pkfbfg e'QmfgL
lgwf{l/t bfloTj ^,&),%*,*^,)($ @,@*,)#,(@,^$( *,(*,^@,&*,&$# &,^#,$!,%#,!^^ @,)%,@&,^!,((# (,^*,^(,!%,!%(
clu|d e'QmfgL -##,%#,#),*%^_ -##,%#,#),*%^_ -#@,&&,*^,*(@_ -#@,&&,*^,*(@_
clGtd bfloTj ^,#&,)%,%%,@#* @,@*,)#,(@,^$( *,^%,)(,$&,**& &,#),^#,^^,@&$ @,)%,@&,^!,((# (,#%,(!,@*,@^&
labf e'StfgL
;l~rt 3/ labfsf] /sd Actuarial Assessment sf] cfwf/df lgwf{/0f u/L To; /sdnfO{ bfloTjsf] ?kdf
b]vfOPsf] 5 .
Actuarial Assumptions
ljj/0f cfwf/x
ljQLo dfGotfx
l8:sfpG6 b/ (=%) k|ltzt
tna j[l4b/ ( k|ltzt k|ltjif{
of]hgf ;DklQdf cg'dflgt k|ltkmn of]hgf ;DklQ gePsf]
sd{rf/Lsf] cg'dfkgt cf};t afFsL sfo{ cjlw ^=@! jif{ -sfd 5f]8\g] b/
eljiosf ;]jfx
/ cjsfz pd]/df cfwfl/t_
hg;f+lVos dfGotfx
cjsfzk"j{sf] d[To'b/ In accordance with the standard table, Nepal Assured Lives Mortality 2009
Withdrawals 10 % p.a.
czQmtf No explicit allowance
Leave Availment Rate 3% p.a.
rfn"jif{df ePsf] o:tf] bfloTj lgDgfg';f/ 5 .

-c+sx ?k}+ofdf_
ljj/0f labfsf] kfl/>lds

z'?sf] bfloTj &#,@#,)$,$(%
Aofh z'Ns & %,!@,^!,#!%
rfn" ;]jfsf] nfut !@,%%,%^,)^^
labfsf] e'QmfgL -#$,$!,%!,)@%_
Actuarial gfkmf jf gf]S;fg $!,)^,#%,(^!
clGtd bfloTj (&,%^,)^,*!@
72

sDkgLsf Defined Benefit Plans xn] sd{rf/Lxsf] cfo', nufgL k|ltkmn, Inflation ;DalGw lgwf{l/t u/]sf
Actuarial Assumptions eGbf sd{rf/Lxsf] bL3{ cfo', sd nufgL k|ltkmn, clws Inflation h:tf sf/0f km/s
x'g;Sg] hf]lvdn] ubf{ bfloTjxdf j[l4 jf Plan Assets xsf] d"Nodf lu/fj6 cfpg ;Sb5 .
Defined Benefit plan assets -c+sx ?k}+ofdf_

ljj/0f cf=j= @)&@&# cf=j= @)&!&@
z'?sf] ;DklQ #,!^,&(,*%,(%$ @,^(,**,*&,&^(
-+_ of] jif{sf] cg'dflgt nufgLaf6 cfo !),#),@*,))) !#,!!,%^,%^#
--_ cl3Nnf] jif{ nufgL cfo a9L n]vfg ePsf] -!,!^,!$,@@*_
-+_ cl3Nnf] jif{ nufgL cfo sd n]vfg ePsf] &@,*^,$&^
-+_ of] jif{ nufgL yk %),)),)),)))
--_ of] jif{ lemlsPsf] -lkmtf{ ul/Psf]_ -!$,$&,@^,*#^_ -!%,)$,$$,!%)_
clGtd ;DklQ #,!#,#%,&#,%(# #,!^,&(,*%,(%$
;a} cjsfz sf]if ;DklQxsf] nufgL g]kfn ;/sf/sf] zt k|ltzt :jfldTj /x]sf] Gfful/s nufgL sf]if
df ul/Psf] 5 .
-c+sx ?k}+ofdf_
ljj/0f cf=j= @)&@&# cf=j= @)&!&@
lgj[lQe/0f ^,#&,)%,%%,@#* &,#),^#,^^,@&$
pkfbfg @,@*,)#,(@,^$( @,)%,@&,^!,((#
;l~rt 3/ labfsf] /sd (&,%^,)^,*!@ &#,@#,)$,$(%
/f]huf/Lkl5sf] bfloTj hDdf (,^@,^%,%$,^(( !),)(,!$,#@,&^@
/f]huf/Lkl5sf] ;DklQ -#,!#,#%,&#,%(#_ #,!^,&(,*%,(%$_
/f]huf/Lkl5sf] v'b nfe ^,$(,@(,*!,!)% ^,(@,#$,$^,*)*
Actuarial Assumptions
ljj/0f cfwf/x
ljQLo dfGotfx
l8:sfpG6 b/ * k|ltzt
tna j[l4b/ ( k|ltzt k|ltjif{
lgj[lQe/0fdf x'g] j[l4b/ tna j[l4b/sf] @# -b'O{ ltxfO_ k|ltjif{ =======================================
of]hgf ;DklQdf cg'dfgLt k|ltkmn l8:sfpG6 b/ ;+u j/fj/
eljiosf ;]jfx sd{rf/Lsf] cg'dflgt cf};t afFsL sfo{ cjlw ^=^! jif{ sfd 5f]8\g] b/ /
cjsfz pd]/df cfwfl/t
hg;f+lVos dfGotfx
cjsfzk"j{sf] d[To"b/ In accordance with the standard table, Nepal Assured Lives Mortality 2009
cjsfzkl5sf] d[To'b/ In accordance with the standard table, Annuitants-LIC (a) (1996-98) Ultimate Rates.
Withdrawals 10 % p.a.
czQmtf No explicit allowance
Beneficiary Age Age difference of 5 years assumed between the pensioner and the beneficiary (spouse).
!&=# Voluntary Retiremnet Scheme (VRS) / NAS #& cg';f/ sDkgLn] Restructuring
To;sf] ljQLo k|efj nfutafktsf] cjsfz e'StfgLsf] n]vf+sg
u/]sf] ;do
n]vf gLltM
sDkgLn] cjsfz ;DaGwL bfloTj / vr{x lgDg o; cf=j=df sDkgLn] @ r/0fdf k|:tfj u/]sf] VRS
ldltxdWo] cufl8 cfpg] ;dodf n]vf+sg u/sf]
] 5M of]hgf cGtu{t klxnf] r/0fdf &(^ / bf];|f] r/0fdf
!) u/L s'n *)^ hgf sd{rf/Lxn] cjsfz lnPsf
sDkgLn] cjsfznfe lkmtf{ lng g;Sg] ;do . 5g\ . ;f] of]hgfsf] ;t{xsf cg';f/ sDkgLn]

?= ^,#*,#(,^!,))%.)) e'QmfgL u/]sf] /sddWo] lgj]bg k]; u/sf]] 5 . pQm d'2f ljrf/fwLg
?= !,&&,^$,$(,*#(.)) lgj[lQe/0f tyf pkfbfgsf] /x]s} cj:yfdf 7"nf s/bftf sfof{noaf6
Joj:yf / ?= @$,#!,@),&*%.)) ;l~rt 3/ labfsf] ldlt @)&!.!!.@( df k'gM s/ lgwf{/0fsf]
Joj:yfaf6 Set Off ul/ afFsL ?= $,#^,$#,(),#*!.)) cfb]z hf/L ug{s ' f] ;fy} ;f]xL jif{df ;dfj]z
nfO{ gfkmfgf]S;fg lx;fadf ef/ kfl/Psf] 5 . ug]{ ul/ ?= $,!*,&$,(@%.)) hl/afgf
lgwf{/0f ul/of] . o;sf lj?4 sDkgLn]
VRS of]hgf cjsfz afkt lbOg] e'QmfgL ePsf] x'gfn]
ldlt @)&@.)!.)@ df ph'/L btf{ ug{s ' f] ;fy}
To:tf] vr{nfO{ NAS !( sf] k|fjwfg cg';f/ ;Dk'0f{ ?= !,#(,%*,#)(.)) hDdf u/L cfGtl/s
VRS vr{nfO{ o;} cf=j=df n]vf+sg ul/Psf] 5 .
/fh:j ljefusf dxflgb]z { s;dIf k|zf;lgs
sDkgLn] nfu' u/]sf] VRS of]hgf afkt sDkgLnfO{ k'g/jnf]sgsf] nflu k]; u/sf]] 5 . sDkgLsf]
o; cf=j=sf] afFsL % dlxgfdf ?= !*,$!,^^,!#!.)) ljkIfdf lg0f{o ePsf] cj:yfdf d"=c=s/ /
art x'g cfPsf] / cfufdL cf=j= xdf jflif{s ?= pko{Q' m hl/afgf;lxtsf] ?= !@,&&,(^,$%#.))
^$ s/f]8 art x'g] b]lvG5 . sDkgLn] VRS of]hgf a/fa/ Contingent bfloTj ;[hgf x'g ;Sb5 .
nfu' gu/]sf] cj:yfdf sDkgLsf] o; cf=j=sf] gfkmf sDkgLn] k]; u/sf] ] cf=j= @)^&.^* sf]
?= !^ ca{ x'g] b]lvG5 . :jo+ s/ lgwf{/0f kmfOnpk/ 7"nf s/
bftf sfof{noaf6 ldlt @)&@.)#.#)
!* Contingencies / Commitments df d"=c=s/ k'gM lgwf{/0f cfb]zsf] d'2f
!*=! Contingent bfloTjx p7fOPsf]] / ;f]sf] lj?4 sDkgLn] ph'/L
btf{ ug{s ' f] ;fy} ljjflbt d"=c=s/ /sd
s'g} cfly{s ;fwgx sDkgLaf6 aflxl/g] ;Defjgf ?= !),!&,$),&)).)) sf] Ps ltxfO /sd
Go"g /x]sf] / To:tf] /sdsf] pko'Qm cg'dfg ?= #,#(,!#,%^&.)) hDdf u/L ldlt
ug{ g;lsg] cj:yfsf bfloTjxnfO{ Contingent @)&@.)%.)^ df cfGtl/s /fh:j ljefusf
bfloTjxdf ;d]l6Psf] 5 . dxflgb]z{ s;dIf k|zf;lgs k'g/jnf]sgsf]
!*=!=!M cg'dlt kq gljs/0f b:t'/M nflu k]; u/sf] ] lyof] . sDkgLn] k];
GSM cg'dltkqsf] bf];|f] gjLs/0f b:t'/ u/sf]
] cf=j= @)^&.^* sf] :jo+ s/ lgwf{/0f
lgofds lgsfosf] lg0f{o / ;DefJo kmfOnpk/ 7"nf s/bftf sfof{noaf6 ldlt
j}wflgs ;dfwfgdf lge{/ Contingent bfloTj @)&@.)^.!% df cfos/ k'gM lgwf{/0f
xf] . k|s[lt, ;do / /sdsf] lglZrttf cfb]zsf] d'2f p7fOPsf]] / ;f] sf] lj?4
gePsf] sf/0f bfloTj lgwf{/0fsf] ;DefJotf sDkgLn] ph'/L btf{ ug{s ' f] ;fy} ljjflbt
/ dfqfTds lgwf{/0f ;Dej b]lvFb}g . o; cfos/ /sd ?= !,)*,)!,^**.)) sf] Ps
;DaGwdf l6Kk0fL @ df pNn]v ul/Psf] 5 . ltxfO /sd ?= #^,)),%^#.)) hDdf u/L ldlt
@)&@.)&.!! df cfGtl/s /fh:j ljefusf
!*=!=@ sfg'gL d'2fxM dxflgb]z
{ s;dIf k|zf;lgs k'g/fjnf]sgsf]
Rffn" jif{df sDkgLsf] lj?4 !# j6f sfg'gL nflu k]; u/sf] ] lyof] . ldlt @)&#.)#.@*
d'2fx cbfntdf ljrf/fwLg /x]sf / sDkgLsf] sf] k|zf;lgs k'g/fjnf]sgsf] lg0f{osf]
ljkIfdf lg0f{o ePsf] v08df klg ;f]sf] kqfg';f/ sDkgLn] cfos/;DalGw btf{ u/sf] ]
bfloTjx guGo x'g] x'bF f To:tf bfloTjxsf] ph'/L vf/h ] u/sf]
] / d"=c=s/ ;DaGwL d'2fdf
Quantified Disclosure ul/Psf] 5}g .
!)) hl/afgf tf]s]sf]df ;f] 36fO{ @% dfq
!*=!=# s/;DaGwL ljjfbxM hl/jfgf sfod u/sf] ] lyof] . ;f] ;DaGwdf
sDkgLn] k]; u/sf] ] cf=j= @)^$.^% sf] 7"nf s/bftf sfof{noaf6 ;+zf]lwt lg0f{o
:jo+ s/ lgwf{/0f kmfOnpk/ 7"nf s/bftf afFsL /x]sf] 5 .
sfof{noaf6 k'gM s/ lgwf{/0f cfb]zsf] d'2f sDkgLn] k]; u/sf]
] cf=j= @)^*.^( sf] d"=c=
p7fOPsf] / pQm cfb]zlj?4 sDkgLn] ph'/L s/;DalGw :jo+ s/ lgwf{/0f kmfOnpk/ 7"nf
btf{ ug{s' f] ;fy} cfGtl/s /fh:j ljefusf s/bftf sfof{noaf6 ldlt @)&#.)#.#! df ?=
dxflgb]z
{ s;dIf k|zf;lgs k'g/jnf]sgsf] %,*@,@&,*$*.)) k'gM s/ lgwf{/0f eO{ cfPsf]
nflu k]; u/sf] ] lyof] . o;sf] lg0f{o / sDkgLn] k]; u/sf] ] cf=j= @)^*.^( sf]
sDkgLsf] ljkIfdf cfPsf]n] sDkgLn] pQm cfos/ ;DaGwL :jo+ s/ lgwf{/0f kmfOnpk/
lg0f{osf] lj?4 /fh:j Gofoflws/0fdf
74

7"nf s/bftf sfof{noaf6 ldlt @)&#.)^.#) o:tf /sdxsf] ljj/0f lgDgfg';f/ 5g\ .
df ?= #,%),*(,)*^.)) k'gM s/ lgwf{/0f eO{
-c+sx ?k}ofFdf_
cfPsf]df sDkgLn] b'j} k'gM lgwf{l/t s/x ldlt
@)&#.)$.!^ / @)&#.)&.!@ df e'QmfgL u/L ;f] ljj/0f /sd
cf=j=sf] ;Dk"0f{ s/ bfloTj Settle u/sf]
] 5. ef}lts sfo{sf] k|lta4tf @^,&%,(^,@^(
!*=!=$ lgofds lgsfo;usf] ljjfbM KnfG6 / pks/0f k|flKtsf]
!&,%%,)(,%&,)!!
sDkgLn] b"/;~rf/ ;]jf pknAw u/fpgsf] nflu k|lta4tf
hDdf !&,*!,*%,%#,@*)
nflu k|of]u u/sf]] lk|mSj]G;L b:t'/;DaGwdf cf=j=
@)%^.%& b]lv cf=j= @)^&.^* ;Ddsf] nflu
egL g]kfn b"/;~rf/ k|flws/0f -NTA_ af6 ?= !( cfDbfgLM
&$,%$,#$,))).)) lk|mSj]G;L b:t'/ dfu ul/Psf] cfo /sd lglZrt u/L dfkg ug{ ;lsg], c;'nL
/ ;f]dWo] sDkgLn] cf=j= @)^*.^( df ?= ;Dej ePsf, nfut lgwf{l/t jf lgwf{/0f x'g ;Sg]
@%,#^,)$,^&^.)) e'StfgL ul/;s]sf] 5 . afFsL /sdxnfO{ cfodf u0fgf ul/Psf] 5 .
b:t'/ ?= $(,!*,@(,#@$.)) NTA ;Fu cem} ljjlbt
/x]sf] lyof] . o;;DaGwdf sDkgLn] g]kfnsf cfDbfgL /sdnfO{ s/ tyf 5'6afx]ssf] d"Nodf
u|fdL0f If]qdf b"/;~rf/ ;]jf pknAw u/fpg elg n]vfg ul/Psf] 5 .
k|of]u u/sf]
] lk|mSj]G;L b:t'/ ?= $#,^#,@&,^)).)) u|fxsaf6 c;'nL ul/g] d"=c=s/ tyf cGo s/xafx]ssf
ldgfxfsf] nflu cfjZos sbd rflnlbg' x'g ;fdfGo ultljlw -b"/;~rf/ ;]jf, a|f]8Aof08 / cGo
egL NTA n] ldlt @)&!.)^.)% df dGqfnonfO{ ;DalGwt ;]jfx_ af6 k|fKt x'g] cfoxnfO{ cfDbfgLdf
kqfrf/ u/sf] ] lyof] . pQm /sdafx]ssf] afFsL ;+nUg ul/Psf] 5 . u|fxsxaf6 k|fKt d"=c=s/ tyf
/sd ?= %,%%,)!,&@$.)) ldlt @)&!.)&.!# df cGo s/x g]kfn ;/sf/sf] ;DalGwt lgsfodf
sDkgLn] e'StfgL u/sf] ] lyof] . bflvnf ul/G5 .
pko{Q' m afFsL ljjflbt /sddWo] ;"rgf tyf
;~rf/ dGqfnon] ldlt @)&#.)#.@( sf] kqaf6 !(=! Arrangements with Multiple Deliverables
sDkgLn] g]kfnsf u|fdL0f If]qdf b"/;~rf/ ;]jf sDkgLn] u|fxsxnfO{ PseGbf a9L j:t' jf ;]jfx
pknAw u/fP afkt ?= #!,$(,#),()).)) ldgfxf pknAw u/fO{ k|fKt ug{] cfonfO{ j:t' tyf ;]jf k|of]usf]
u/sf]
] / afFsL /sd ?= !@,!#,(^,#&^.)) cfwf/df 5'6o\ fO{ Relative Fair Value l;4fGtsf] k|of]u u/L
sDkgLn] ldlt @)&#.)#.#) df e'QmfgL u/L n]vfg ub{5 . o:tf Deliverables sf] Fair Value lgwf{/0f
ljjfb ;dfwfg ul/Psf] 5 . ubf{ cg'dfgxsf] cfjZostf kg{] x'bF f sDkgLn] 5'f5'}
!*=@ Commitments j:t' tyf ;]jfxsf] lgoldt laqmLsf] -cfjZos 5'6
ug'k{ g]{ eP ;f] u/L_ ;dodf c;'n ul/Psf] d"NonfO{ g}
Commitments df d'Votof g]6js{, k"jf{wf/ / ;"rgf Fair Value lgwf{/0f u/sf]
] 5.
k|ljlw k|0ffnL;Fu ;Da4 ;DklQx vl/b ul/Psf Pj+
lnh ;Demf}tfxsf] nflu eljiodf e'StfgL ug'{kg]{ !(=@ Gross Versus Net Presentation
bfloTjx kb{5g\ . cfk"lt{stf{xaf6 o:tf ;DklQ cfDbfgL tyf e'StfgLxnfO{ Gross Basis df b]vfOPsf]
;]jfx sDkgLn] k|fKt ul/g;s]sf] cj:yf /x]sf]n] 5 .
ljQLo ljj/0fdf o:tf /sdx b]vfOPsf 5}gg\ .
!(=# v'b /fh:j juL{s/0f lgDgfg';f/ 5

-c+sx ?k}ofFdf_
cfo k|flKtsf] ;|f]t ;Gbe{ cf=j= @)&@&# cf=j= @)&!&@
;]jf laqmLaf6 k|fKt cfo l6Kk0fL !(=#=! $),&),$!,$&,%)) #(,@%,(&,!%,*#@
6]lnkmf]g ;]6 ty cGo laqmLaf6 k|fKt cfo l6Kk0fL !(=#=! @,!&,*$,##^ #,)$,@*,@$(
Aofh cfDbfgL l6Kk0fL !(=#=@ #,$!,#!,*#,$!) #,@@,)(,*^,$$$
ljljw cfDbfgL l6Kk0fL !(=#=# &,)!,#$,^(! !@,&@,$!,@&*
hDdf cfo $$,@),(@,$(,(#& $@,^#,*#,&!,*)#

!(=#=! ;]jfx / laqmLxafktsf] cfo
-c+sx ?k}ofFdf_
cf=j= @)&@&# cf=j= @)&!&@
ljj/0f
cfwf/e"t 6]lnkmf]g ;]jf
:yfgLocGtb]{zLo @,((,%!,*),%!) #,)&,)$,#!,$^%
cGt/f{li6o 6 !!,#),%@,)^^ !$,^$,!),&#@
lnh ;ls{6 !#,%%,!*,($! !@,$(,@),%$$
IN ;]jf !,&&,(#,)!^ !,&$,#),@**
P=8L=P;=Pn !,&*,)(,&!,^&* !,^!,(&,$@,#)#
SIP kmf]g #%,@$,)^& $*,*@%
jfODofS; ^,!#,^),#&! *,%&,**,*#@
cGo !^,$^,)(,(^* !$,%!,!@,&*^
cfwf/e"t 6]lnkmf]g ;]jfsf] hDdf cfo %,@&,@),!),^!^ %,@),(*,*%,&&%
GSM df]jfOn ;]jf
:yfgLo sn !,(*,$(,((,%@) !,&#,@^,*$,#%%

cGt/f{li6o 6 !$,^^,#*,#@( !#,&^,%(,@(#
/f]ld @),@),^),^#% #(,&#,!!,!@)
lk|k]8 sf8{ !(,!*,#*,@&,%&& !&,($,^^,*^,&%^
8f6f ;]jf &^,*(,$(,*%* %),^&,(&,))$
cGo #%,)%,*%,*^% #*,%),!!,^!!
GSM df]jfOn ;]jfsf] hDdf cfo @@,^#,&),^!,&*^ @!,!),^!,%),!$)
l;=l8=Pd=P ;]jf
:yfgLocGtb]{zLo *,%^,$&,%*$ !),@&,*!,^&#
cGt/f{li6o 6 !&,#),!*^ #$,*@,^^)
8f6f ;]jf %,(&,%(# @),!%,##%
lk|k]8 l/rfh{ sf8{ !,@%,&$,)#,!&% !,!$,@),@@,(@)
cGo !,)!,^@,@%* !,&#,(&,#^(
l;=l8=Pd=P ;]jfsf] hDdf cfo !,#%,%%,$),&(^ !,@^,&^,((,(%&
cGt/ k|zf;lgs cfo !!,$#,(%,#$,#)@ !!,^&,%(,&(,(^)
;]jfxaf6 k|fKt hDdf cfo -s_ $),&),$!,$&,%)) #(,@%,(&,!%,*#@
6]lnkmf]g ;]6 tyf cGo laqmL -v_ @,!&,*$,##^ #,)$,@*,@$(
hDdf cfo -s + v_ $),&@,%(,#!,*#^ #(,@(,)!,$$,)*!
/f]oN6L tyf u|fdL0f b"/;~rf/ sf]ifdf of]ubfg

sfo{ ;~rfng cfo ?= $),&),$!,$&,%)).)) df b"/;~rf/ lgodfjnL, @)%$ adf]lhd $ k|ltzt /f]oN6L / g]kfn
b"/;~rf/ k|flws/0faf6 ;]jf ;~rfngsf] nflu cg'dlt kq k|fKt ubf{sf] ;t{ adf]lhd @ k|ltzt RTDF n] x'g cfpg]
/sd a/fa/ b"/;~rf/ ljsf; sf]ifdf of]ubfg vr{afkt Joj:yf ul/Psf]] 5 .
!(=#=@ cfoM Aofh cfDbfgL
-c+sx ?k}ofFdf_
cf=j= @)&@&# cf=j= @)&!&@
ljj/0f
;/sf/L ljsf; C0fkqdf Aofh ^*,%*,%^,^$$ @%,^!,%^,%*%
sDkgLsf l8a]Gr/df k|fKt Aofh (,&,)),!&# (&,)),)))
a}+s lgIf]kdf Aofh @,^!,$%,(*,%(# @,*@,#(,&#,@(^
k]G;g sf]if nufgLdf Aofh !),#),@*,))) !#,!!,%^,%^#
hDdf #,$!,#!,*#,$!) #,@@,)(,*^,$$$
76

!(=#=# cfoM ljljw cfDbfgL
-c+sx ?k}ofFdf_
cf=j= @)&@&# cf=j= @)&!&@
ljj/0f
kkm{/d]G; a08, xhf{gf / cGo &,)!,#$,^(! !@,&@,$!,@&*
hDdf &,)!,#$,^(! !@,&@,$!,@&*
@) Finance Cost
Finance Cost df plrt Discount Rate sf] cfwf/df lgwf{/0f u/L NofOPsf] GSM cg'dltkq b:t'/sf] bfloTjnfO{ Fair Value
df ;dfof]hg ul/Psf] /sd ;dfj]z ul/Psf] 5 .
o;afx]s Fair Value gLltnfO{ ljQLo ljj/0fsf] lgDgfg';f/sf tLg zLif{sxdf nfu" ul/Psf] 5 .
s_ ;/sf/L ;'/If0fx
v_ ;l~rt labfsf e'StfgL bfloTjx
u_ sd{rf/L C0f ;fk6L .
oL tLg}j6f zLif{sxsf /sdx NAS #( n] tf]s]sf] Effective Interest b/sf] k|of]u u/L Amortized Cost df n]vf+sg
ul/Psf] 5 .
@! ;~rfng tyf dd{t vr{
sfo{ ;~rfng vr{xdf l:y/ g]6js{ / df]jfOn ;~rf/ ;Da4 ;~rf/ g]6js{xsf] ;~rfng / dd{tdf nfu]sf
vr{x ;DnUg 5g\ . ;f] ;DaGwL ljj/0f lgDgfg';f/ 5g\ .
-c+sx ?k}ofFdf_
cf=j= @)&@&# cf=j= @)&!&@
ljj/0f
sfof{no pks/0f dd{t vr{ !@,!(,%%,%(* !!,&*,&(,&&@
ejg dd{t vr{ #%,(),$(,#)$ #%,$&,^*,(#@
KnfG6 tyf d]l;g dd{t vr{ 50,23,84,648 %!,!#,!!,%%)
zlQm, tfk tyf k|sfz vr{ !,!),)!,@@,*@^ ((,^@,&@,#$*
;jf/L OGwg vr{ *,@$,@&,$(( !@,)),*!,)(^
;jf/L dd{t vr{ &,)@,&&,$!# &,!^,)#,)@&
9'jfgL vr{ !,^!,#(,(&& !,$),($,*&@
cGt/f{li6o Rofgn ef8f !,#$,#!,^(,$!% !,#^,%%,^*,*)!
6]lnkmf]g ;]6 tyf cGo ;fdu|L nfut vr{ #,%#,$!,(!& $,@#,@!,!@%
Sof;sf8{ nfut vr{ @*,@(,!%,#$* @@,@&,@*,@#!
OGSjfo/L ;]jf vr{ !,(^,)#,$#@ @,#^,@@,&!^
Eofn' P8]8 ;]jf vr{ $,%),%),%%# *,#),@),(^@
8f6f OG6L tyf laqmL sld;g !,@),%^,)@,!)& !,)@,!@,)!,((#
OG6/sg]S;g vr{ @,$&,@!,$$,^@% #,)#,#&,*$,)&@
hDdf &,^%,^!,*$,^^# &,(&,*@,%(,$(&

@@ k|zf;sLo vr{
-c+sx ?k}ofFdf_
cf=j= @)&@&# cf=j= @)&!&@
ljj/0f
e|d0f vr{ !^,*^,)),*&$ @#,)!,@(,)@^
s/ tyf z'Ns $,%!,^%,&@& $,&$,^^,^*$
ef8f tyf hUuf / ejgsf] lnhxf]N8 nfut #@,!&,^$,%$# #),@),&&,#)!
af]8{ a}7s eQf *,@$,))) !$,!^,)))
cGo a}7s eQf tyf vr{ $,#@,##,#@) #,(@,*$,#*)
d;nGb tyf 5kfO vr{ %,)#,)*,@%* %,!@,^),@#$
lj1fkg !@,@*,@^,&^% !@,@*,$),*)%
a}s rfh{ !,@),#&,%#( !,!),^!,%&@
tflnd vr{ !$,^%,$(,$&$ !@,^^,!*,%$@
cltly ;Tsf/ vr{ @,@$,*^,#&& @,)^,%(,)#&
sfof{no ;hfj6 !,$!,($,*** !,@@,#&,@)%
aLdf !$,)!,)^,$$! !%,)#,(*,$$$
n]vfk/LIf0f z'Ns !),)),))) !),)),)))
s/ n]vfk/LIf0f z'Ns #,)),))) #,)),)))
n]vfk/LIf0f vr{ #!,@%,$%! @^,^(,(@&
Jofkf/ k|j4{g vr{ @,@!,)*% !%,^^,**^
x'nfs vr{ (,$&,%@@ !),@#,(^%
k':ts tyf kqklqsf ^^,(%,&%% ^%,*^,!(%
Jofj;flos z'Ns #$,!#,##* $%,%&,%&^
;DklQ ckn]vg vr{ $),&@&
z+sf:kb k]ZsLafktsf] vr{ #),!*@
;'/Iff vr{ !),((,)^,#$( !),^!,!),!!)
;b:otf Zf'Ns %#,#*,)*^ &^,%%,))^
6]lnkmf]g vr{ (,(^,*),))$ !),$%,^!,%^&
jflif{sf]T;j vr{ ((,&(,)$$ !,@$,(^,!!^
;fwf/0f;ef vr{ @(,*@,*$& @*,%!,)%^
cg'bfg ;xof]u !),$*,&%) @&,#^,$*,&*&
z+sf:kb ;DklQafktsf] vr{
ljljw vr{ %,$^,%&,%@@ $,*#,&&,*!*
hDdf !,#*,&$,!$,!#( !,^*,**,($,(^^
@# Impairment Losses
-c+sx ?k}ofFdf_
Impairmentsf] ljj/0f l6Kk0fL @)&@&# @)&!&@
cb[Zo ;DklQ
hfoh]yf, KnfG6 / pks/0f !^,%%,)!,&^%
P;f]l;P6;df nufgL
ljQLo ;fwg
Jofkfl/s k|flKt
cGo ;DklQ
klxnfsf] z+sf:kb xflg lkmtf{
o; cjlwdf hDdf xflg !^,%%,)!,&^%
78

@$ j}b]lzs d'b|f ;6xL b/df kl/jt{gsf] c;/ @% s/ lgwf{/0f
j}b]lzs d'b|fdf x'g] sf/f]af/ /sdnfO{ sf/f]af/ cfos/;DaGwL vr{xdf rfn" s/ / 8]km8{ s/
ldltdf sfod ;6xL b/ k|of]u ul/ k|rlnt ;~rfng ;dfj]z 5g\ .
d'b|f -g]kfnL ?k}ofF_ ?kfGt/0f ul/G5 .
@%=! Rffn" s/x
ljb]lz d'b|fdf b]vfOPsf df}lb|s ;DklQ tyf
Rffn" e'StfgL afFsL s/ jf k|fKt ug{ afFsL s/ rfn"
bfloTjx k|ltj]bg tof/ ubf{sf] ldltdf sfod /x]sf]
jif{sf] s/of]Uo d'gfkmfdf e/ kb{5 . s/of]Uo jif{ jf
b/sf] cfwf/df sDkgLsf] rngrNtLsf] sf/f]af/
cGo jif{xdf s/sL ug{ ldNg] cfo jf vr{ tyf
d'b|fdf ?kfGt/0f ul/G5 . d'b|f ?kfGt/0fsf] sf/0f
s/ gnfUg] jf s/sL ug{ gkfOg] k|s[ltsf cfo
;[lht gfkmf jf gf]S;fgnfO{ gfkmf gf]S;fg lx;fadf
jf vr{xsf sf/0f s/of]Uo d'gfkmf gfkmfgf]S;fg
b]vfOG5 . u}/ df}lb|s ;DklQxnfO{ z'? k|fKt
lx;fadf b]vfOPsf] d'gfkmfeGbf km/s x'G5 . g]kfn
ubf{sf] ldltdf sfod /x]sf] ;6xL b/sf] cfwf/df
6]lnsdsf rfn" s/ bfloTjx cfos/ P]g, @)%*
g} n]vf+sg ul/G5 .
cg';f/ u0fgf ul/Psf] 5 .
@)&# cfiff9 d;fGtdf ePsf] v'b ;6xL gfkmf ?=
s_ cfos/ P]g @)%* cg';f/ tof/ ul/Psf] :jo+
(%,!$,*$,#*(.)) /x]sf] 5 -cfiff9 d;fGt, @)&@
s/ lgwf{/0f ljj/0fcg'';f/ cfos/ bfloTj
sf] v'b ;6xL gf]S;fg ?= ^^,**,#),&%%.))_ .
?= $,%^,$@,(@,#^&.)) /x]sf] 5 . rfn"
plNnlvt v'b ;6xL gfkmfdf rfn" cjlwleq
jif{df clu|d s/afkt ?= %,&#,$%,*&,$().))
;DkGg ul/Psf sf/f]af/xsf] ?kfGtl/t /sd
e'StfgL ul/Psf] 5 .
?= #$,)!,$),*^).)) -cl3Nnf] jif{sf] v'b ;6xL
gf]S;fg ?= $*,#^,)%,@^^.))_ / k|ltj]bg ldltdf v_ cf=j= @)^&.^* ;Ddsf] clGtd s/ lgwf{/0f
sfod ;6xL b/sf] cfwf/df df}lb|s ;DklQ tyf k"/f eO{ ;s]sf] 5 . afFsL cf=j=xsf] cfos/
bfloTjxnfO{ ?kfGt/0f ubf{ k|fKt v'b ;6xL gfkmf k]:sL / Joj:yfsf] ljj/0f lgDgfg';f/ 5 .
?= ^!,!#,$#,%@(.)) -cl3Nnf] jif{sf] v'b ;6xL
gfkmf ?= !*,%@,@%,$*(.))_ ;dfj]z 5 .
-c+sx ?k}ofFdf_
cfo jif{ cfos/afkt Joj:yf cfos/afkt k]ZsL

@)^*^( $,^#,$%,#(,!!^ %,*!,($,%),@^&
@)^(&) $,#!,)(,&@,^^^ #,^(,$*,#),^!$
@)&)&! $,$),@%,*$,^%! $,(&,#!,&*,^(!
@)&!&@ ^,!),!#,*%,^## $,*$,(#,%!,(%$
@)&@&# $,%^,$@,(@,#^& %,&#,$%,*&,$()
hDdf @$,)!,#&,&$,$## @%,)&,!#,((,)!^
v'bdf !,)%,&^,@$,%*#
sDkgLn] cfos/tkm{ cf=j= @)^&.^* sf] k|zf;lgs k'g/jnf]sgsf] nflu e'QmfgL u/]sf] /sd ?= #^,)),%^#.))
/ cf=j= @)&!.&@ sf] :jo+ s/ lgwf{/0f afkt e'QmfgL u/]sf] /sd ?= $@,)),)),))).)) o; cf=j=sf] nflu
clu|d s/df ;dfj]z u/L n]vf+sg u/]sf] 5 .
u_ cf=j= @)&!.&@ df sDkgLn] e'StfgL u/]sf] clu|d d"=c=s/ ?= @%,)),)),))).)) dWo] 7"nf s/bftf sfof{noaf6
k'gM lgwf{l/t d"=c= s/ ?= !,#$,^(,#!$.)) km/kmf/s ul/Psf] 5 . afFsL /sd ?= @#,^%,#),^*^.)) dWo]
sDkgLn] cf=j= @)^&.^* sf] 7"nf s/bftf sfof{noaf6 k'gM lgwf{l/t d"=c= s/ lg0f{osf] lj?4 ph'/Lafkt
bflvnf ul/Psf] /sd ?= #,#(,!#,%^&.)) ;dfj]z ul/Psf] 5 .

@%=@ 8]km8{ s/
8]km8{ s/df ljQLo ljj/0fdf ePsf ;DklQ / bfloTjsf] Carrying Amount / s/of]Uo gfkmf u0fgf ubf{ k|of]u ul/g]
s/ cfwf/xsf aLr Temporary Difference e'StfgL jf k|flKtsf] s/ ;dfj]z ul/Psf] 5 .
ljleGg ;DklQ tyf bfloTjxsf] s/ cfwf/ /sd / ljQLo n]vfdf k|:t't ePsf] /sdsf] aLrdf km/snfO{ Financial
Position Liability Method sf] k|of]u u/L 8]km8{ s/ u0fgf ubf{ ;dfj]z ul/Psf] 5 .
-c+sx ?k}ofFdf_
cfly{s c:yfoL
qm=;= ljj/0f s/ cfwf/
ljj/0fsf] c+s km/s ?=
! hfoh]yf KnfG6 / pks/0f !*,@^,$%,)^,^%) @#,&$,$%,)&,)*$ %,$*,)),)),$#$
@ vr{afkt Joj:yf !!,*(,(#,)!,)#$ !!,*(,(#,)!,)#$
s"n #),!^,#*,)&,^*$ @#,&$,$%,)&,)*$ !&,#&,(#,)!,$^&
s/sf] b/ @% $,#$,$*,@%,#^&
:yug ul/Psf] s/ #!=)#=@)&@ $,#@,#(,@(,&)$
:yug s/ Joj:yf @)&@=&# @,)*,(%,^^#
:yug ul/Psf] s/ #!=)#=@)&# $,#$,$*,@%,#^&
cfly{s c:yfoL
qm=;= ljj/0f s/ cfwf/
ljj/0fsf] c+s km/s ?=
! hfoh]yf KnfG6 / pks/0f !&,^@,%),&$,))) @@,*&,)!,(^,^$@ %,@$,%!,@@,^$!
@ vr{ afkt Joj:yf !@,)%,)%,(^,!&$ !@,)%,)%,(^,!&$
s'n @(,^&,%^,&),!&$ @@,*&,)!,(^,^$@ !&,@(,%&,!*,*!%
s/sf] b/ @% $,#@,#(,@(,&)$
:yug ul/Psf] s/ #!=)#=@)&! #,^&,^!,)!,#^)
:yug s/ Joj:yf @)&!=&@ ^$,&*,@*,#$$
:yug ul/Psf] s/ #!=)#=@)&@ $,#@,#(,@(,&)$
@^ ljut jif{ ;dfof]hg

ljut jif{;+u ;DalGwt lgDgfg';f/sf cfDbfgL / vr{xnfO{ NAS * sf k|fjwfg cg';f/ cf=j= @)&@.&# df
;dfof]hg ul/Psf] 5 . v'b ljut jif{ ;dfof]hg ?= @^,%^,(*,^@*.)) ;DalGwt cf=j=df / jif{ v'nfpg g;lsPsf
/sdxnfO{ rfn" cf=j=sf] equity kl/jt{g ljj/0fdf ef/ kfl/Psf] 5 .
-c+sx ?k}ofFdf_
qm=;+= ljj/0f vr{ cfDbfgL
cf=j= @)&)&! sf] af]g; tyf k|f]T;fxg Joj:yfdf
! *(^,#$,%^!
;dfof]hg
@ tna ;dfof]hg !!,@$,&@# #,%@@
# u}/ ;~rfng cfo @#,^$% !,@),(*!
$ cGt/ OsfO lx;fa ;dfof]hg $,*#,@#( $,%$,!*&
% ;~rfng cfo #@,#^,$** !(,^&,((!
^ ;~rfng vr{ **,*$,%)# $#,$),(*#
& dd{t tyf ;Def/ vr{ *,%^,#)!
* d]l8sn cu|Ld e'QmfgL ;dfof]hg @,#^,)))
( b'u{d 6]lnsd ljsf; sf]if @,)%,#%,$!*
!) lnnfd gf]S;fg vr{ %#,$&,$&*
!! Deposit ;dfof]hg *$,@%)
!@ lk|mSj]G;L b:t'/ ;dfof]hg #@,!$,)*,*!)
hDdf #^,@@,@),*%$ (,^%,@@,@@%
80

Misstatements tyf Errors x nfO{ hfgsf/L k|fKt ePsf] ;dodf g} ;dfof]hg ug]{] ul/G5 . Comparative cf=j=x;Fu
;DalGwt o:tf cfDbfgL tyf vr{xnfO{ ;DalGwt cf=j=xdf g} ;dfof]hg u/L b]vfOPsf] 5 .
@& k|ltz]o/ cfDbfgL
NAS-##, k|lt z]o/ cfDbfgL n] ljQLo ljj/0fxdf k|ltz]o/ cfDbfgL ;"lrt ug'{kg]{ cfjZostfnfO{ cf}+NofPsf]
5 . sDkgLsf ;fwf/0f z]o/x jf ;Defljt ;fwf/0f z]o/x ;fj{hlgs ahf/df sf/f]af/ e}/x]sf 5g\ . sDkgLn]
cfkm\gf ljQLo ljj/0fx lwtf]kq af]8{df k]; ub{5 .
a]l;s k|ltz]o/ cfDbfgLsf] ljj/0f lgDgfg';f/ 5 .
-c+sx ?k}ofFdf_
ljj/0f @)&@&# @)&!&@
o; jif{sf] gfkmf !#,^*,!!,%&,*^^ !$,%%,^#,#*,#&*
;dfof]hg
a]l;s u0fgfsf] nflu k|of]u ul/Psf] cfo !#,^*,!!,%&,*^^ !$,%%,^#,#*,#&*
hDdf z]o/ ;+Vof !%,)),)),))) !%,)),)),)))
k|ltz]o/ cfDbfgL (!=@! (&=)$
k|ltz]o/ cfDbfgLdf x|f; Nofpg ;Sg] rfn" jf ;Defljt s'g} pks/0fx sDkgL;Fu ljBdfg 5}gg\ .
@* Segmental Analysis
sDkgLn] Joj;fosf lqmofsnfkxsf] k|s[ltsf] cfwf/df sfo{If]q ljj/0fx tof/ ub{5 .
Business Segments Joj;fosf] lqmofsnfkxsf] k|s[ltsf] cfwf/df Business Segments sf] lgwf{/0f ul/Psf] 5 .
l:y/ g]6j{s / a|f]8Aof08 k|ljlwdf cfwfl/t Voice tyf Data ;~rf/ ultljlwxnfO{ Fixed Networks df ;d]l6Psf] 5 .
o;cGtu{t 6ld{gn pks/0fxsf] laqmL / cGo xf8{jo/xsf] ;fy;fy} laqm]tfxnfO{ laqmL ul/g] ;]jfx kb{5g\ .
df]jfOn -GSM_ ;]jf cGtu{t kf]i6k]8, lk|k]8 / cGo Value Added ;]jfx kb{5g\ .
df]jfOn -CDMA_ ;]jf cGtu{t IP-CDMA k|ljlwsf EVDO (Evolution Data Optimised) k|ljlwx kb{5g\ .

-c+sx ?k}ofFdf_
82
ljj/0f l:y/ g]6js{ (PSTN) jfo/n]; (GSM) jfo/n]; (CDMA) cGo (Unallocated) hDdf
cf=j= @)&@&# cf=j= @)&!&@ cf=j= @)&@&# cf=j= @)&!&@ cf=j= @)&@&# cf=j= @)&!&@ cf=j= @)&@&# cf=j= @)&!&@ cf=j= @)&@&# cf=j= @)&!&@
-rfn" jif{_ -ut jif{_ -rfn" jif{_ -ut jif{_ -rfn" jif{_ -ut jif{_ -rfn" jif{_ -ut jif{_ -rfn" jif{_ -ut jif{_
cfDbfgL
afXo cfDbfgL &,##,@*,#(,)@^ &,$!,%!,*(,&## #!,$*,%*,*^,(!( #),)$,)@,!*,^%! !,(),&@,)%,*() !,*#,$&,#%,^(& #,$*,##,!*,!)! #,#$,*@,@&,&@@ $$,@),(@,$(,(#& $@,^#,*#,&!,*)#
cGt/ PsfO cfDbfgL
hDdf cfo &,##,@*,#(,)@^ &,$!,%!,*(,&## #!,$*,%*,*^,(!( #),)$,)@,!*,^%! !,(),&@,)%,*() !,*#,$&,#%,^(& #,$*,##,!*,!)! #,#$,*@,@&,&@@ $$,@),(@,$(,(#& $@,^#,*#,&!,*)#
Result
Segment Result @,!),$#,)*,!&^ @,^*,)!,#(,!(( @),)!,!!,!!,#$$ !&,!(,(!,@!,#)$ &@,%$,*),()$ #&,)),!#,)!* -%,)@,^(,*!,*!%_ -@#,(#,&&,*%!_ !&,*!,#(,!*,^)( @),)),(*,(%,^&)
cfos/cl3sf] gfkmf @,!),$#,)*,!&^ @,^*,)!,#(,!(( @),)!,!!,!!,#$$ !&,!(,(!,@!,#)$ &@,%$,*),()$ #&,)),!#,)!* -%,)@,^(,*!,*!%_ -@#,(#,&&,*%!_ !&,*!,#(,!*,^)( @),)),(*,(%,^&)
s/ -rfn" + 8]km8{_ $,%$,##,(^,&)$ %,$%,#%,%&,@(! $%,$,##,(^,&)$ %,$%,#%,%&,@(!
v'b gfkmf @,!),$#,)*,!&^ @,^*,)!,#(,!(( @),)!,!!,!!,#$$ !&,!(,(!,@!,#)$ &@,%$,*),()$ #&,)),!#,)!* -(,%&,)#,&*,%!(_ -%,^(,@(,#%,!$@_ !#,@&,)%,@!,()% !$,%%,^#,#*,#&(
cGo hfgsf/L
Segment Assets !),!(,&*,(&,@$@ &,*#,*^,!(,&*) !!,$),)#,)%,*!@ !@,#$,(!,($,$(# @,@^,$),@#,$(% @,%%,$*,$%,*## @#,*^,@@,@^,%$( @@,&$,@^,^),!)^
8]km8 s/ ;DklQ (Net) $,#$,$*,@%,#^& $,#@,#(,@(,&)$ $,#$,$*,@%,#^& $,#@,#(,@(,&)$
Unallocated Corporate Assets *&,)%,!^,@),^@$ *$,@#,*(,@),%(& *&,)%,!^,@),^@$ *$,@#,*(,@),%(&

hDdf ;DklQ !),!(,&*,(&,@$@ &,*#,*^,!(,&*) !!,$),)#,)%,*!@ !@,#$,(!,($,$(# @,@^,$),@#,$(% @,%%,$*,$%,*## (!,#(,^$,$%,((! **,%^,@*,%),#)! !!%,@%,*^,&@,%$) !!!,#),%%,!),$)&
Segment Liabilities $,%),*$,#*,%*$ $,$*,@#,@*,%*& !%,$#,@!,&!,)^@ !^,$%,(@,^*,(@^ %@,$$,%*,!!( $*,@*,%(,@#! @),$^,%),^&,&^% @!,$@,$$,%^,&$%
Unallocated Corporate
Liability
*,&^,%&,@&,$$! *,**,@^,!),@@) *,&^,%&,@&,$$! *,**,@^,!),@@)
hDdf bfloTj $,%),*$,#*,%*$ $,$*,@#,@*,%*& !%,$#,@!,&!,)^@ !^,$%,(@,^*,(@^ %@,$$,%*,!!( $*,@*,%(,@#! *,&^,%&,@&,$$! *,**,@^,!),@@) @(,@#,)&,(%,@)^ #),#),&),^^,(^%
k'FhLut vr{
!,%#,!%,#&,)#* &&,!*,%!,@)$ !,&$,*%,*),@#& !,#^,^#,*#,($$ ##,)*,@@,@!^ @&,$&,**,))# *!,(@,^!,&$@ %!,)&,$$,&#! $,$#,)@,)!,@#) @,(@,#&,^&,**#
-o; cf=j= sf]_
x|f; sL !,#!,)@,#@,#&* (^,&#,^#,^)* !,$(,%(,!#,!*) !,&!,@$,(#,$!$ @*,#),!*,(## #$,$#,(@,^(# &),)*,&(,&@& ^$,)!,!*,)@@ #,&(,)),$$,@!* #,^^,$#,^&,&#&
2/23/2017 10:20:07 AM
@*=! Assumption for Segmental Reporting
k|ToIf jf plrt cfwf/df v08Ls/0f ug{ g;lsg] sDkgLsf cfDbfgL, vr{, ;DklQ tyf bfloTjxnfO{
Unallocated revenue/expense/assets/liabilities cGtu{t /flvPsf] 5 .
/fh:jnfO{ k|To]s ;]jfsf] Product Line sf] cfwf/df lnOPsf] 5 .
cGt/cfa4tf /fh:jnfO{ cGt/cfa4tfk"j{sf] /fh:jsf] cfwf/df 5'6\ofOPsf] 5 .
x|f; / ;~rfng tyf dd{t vr{xnfO{ k|To]s ;]jf;Fu ;DalGwt Hffoh]yf, KnfG6 / pks/0fxsf] cfwf/df
5'6\ofO{ b]vfOPsf 5g\ .
@*=@ Geographical Segments
sDkgLn]] b]zsf ljleGg efudf ^ j6f If]qLo lgb]{zgfnox :yfkgf u/L ;~rfng u/]sf] 5 . tyflk If]qLo
lgb]{zgfnoxaf6 k|bfg ul/g] ;]jfx s]Gb|:yflkt ;]jf lgb]{zgfnoxaf6 klg Joj:yf ul/Psf] 5 . To;sf/0f
NFRS * -Operating Segments_ sf] p2]Zo k"/f x'g] lsl;dn] If]qLo ;"rgfx pknAw 5}gg\ . ef}uf]lns ljefhgsf]
cfwf/df ;"rfgfx ljefhg ug'{ Tolt Jofjxfl/s gePsf] tyf To;af6 k|fKt x'g] nfeeGbf vr{ a9L x'g]
Joj:yfkgsf] a'emfO /x]sf]] 5 .
@( Related Parties
sDkgLsf Related Parties xdf d'Votof Associates, Directors / Key Management Personnel x kb{5g\ .
@(=! Directors / Key Management Personnel
ljut tLg jif{b]lv rfn" cf=j=sf] cGt;Dd Associates, Directors / Key Management Personnel Jff lghsf kl/jf/sf
;b:oxnfO{ sDkgLn] s'g} klg C0f ;x'lnot pknAw u/fOPsf] 5}g .
pko'{Qm kIfx jf lghsf kl/jf/sf ;b:ox;Fu sDkgLsf] ljlgoddf Joj:yf ePadf]lhd d'cfAhf / kfl/>lds
e'StfgLafx]s s'g} ef}lts sf/f]af/ jf k|:tfljt sf/f]af/ 5}g .
d'cfAhf / kfl/>lds e'StfgL
rfn" jif{df tx !! / dflysf u/L hDdf !$ kbflwsf/Lxsf] nflu cGo e'StfgLxsf] ;fy;fy} e|d0f vr{
?= (^,@@,&^).)) / kfl/>lds ?= !,((,)%,*(%.)) e'StfgL ul/Psf] 5 .
af]8{ a}7s
qm=;+= gfd kb
a}7sdf pkl:yt lbg hDdf eQf ?=
! >L lbg]z s'df/ yklnof cWoIf !% ^),)))

@ >L ;'gLn axfb'/ dNn cWoIf !@ $*,)))
# >L a}s'07 cof{n ;b:o !% ^),)))
$ >L a'l4 k|;fb cfrfo{ ;b:o #) !,@),)))
% >L s[i0f k|;fb b]jsf]6f ;b:o !! $$,)))
^ >L sdnzfnL l3ld/] ;b:o # !@,)))
& >L slj/fh vgfn ;b:o !% ^),)))
* >L l8NnL/fh l3ld/] ;b:o ( #^,)))
( >L /fhLj uf}td ;b:o !! $$,)))
!) >L Psgf/fo0f cof{n ;b:o $ !^,)))
!! >L ;'/]z clwsf/L ;b:o * #@,)))

!@ >L ljgo s'df/ rfln;] ;b:o @^ !,)$,)))
!# >L uf]s0f{ k|;fb l;6f}nf sDkgL ;lrj !! $$,)))
!$ >L k|bLk/fh pkfWofo sDkgL ;lrj !( &^,)))
hDdf &,%^,)))
n]vfk/LIf0f ;ldlt
qm=;= gfd kb
a}7sdf pkl:yt lbg hDdf eQf ?=
! >L s[i0f k|;fb b]jsf]6f cWoIf & @*,)))
@ >L a}s'07 cof{n cWoIf !% ^),)))
# >L ljgo s'df/ rfln;] ;b:o !* &@,)))
$ >L sdnzfnL l3ld/] ;b:o $ !^,)))
% >L slj/fh vgfn ;b:o !) $),)))
^ >L ;'/]z clwsf/L ;b:o ^ @$,)))
& >L /fhLj uf}td ;b:o & @*,)))
* >LdtL efjgf sdf{rfo{ ;b:o !! $$,)))
( >LdtL z}nfhf /fO{ ;b:o & @*,)))
hDdf #$),)))
#) k|ltj]bg cjlwkl5sf Events

tn plNnlvt Events afx]s @)&# kf}if @! df ljQLo ljj/0fxdf x:tfIf/ ubf{;Dd k|ltj]bg cjlwkl5 s'g} Material
Events ePsf 5}gg\ .
#)=! ;~rfns ;ldltdf kl/jt{g

cf=j= @)&@.&# sf] cjlw tyf sDkgLsf] ljQLo ljj/0fx x:tfIf/ ldlt;Dd ;~rfns ;ldltsf] k|ltlglwTjdf
lgDgfg';f/ kl/jt{g ePsf] 5 .
qm=;+= gfd kb k|ltlglwTj u/]sf] lgo'lQm ldlt

o;cl3 pQm kbdf sf/0f
sfof{no axfn JolQm
! >L lbg]z s'df/ yklnof cWoIf ;"rgf tyf @)&@.!).!$ >L ;'gLn axfb'/ g]kfn ;/sf/sf]
;~rf/ dGqfno dNn ;?jf lg0f{o
-;lrj_
@ >L dx]Gb|dfg u'?\u cWoIf ;"rgf tyf @)&#.(.!$ >L lbg]z s'df/ g]kfn ;/sf/sf]
;~rf/ dGqfno yklnof ;?jf lg0f{o
-;lrj_
# >L Psgf/fo0f cof{n ;b:o ;"rgf tyf @)&@.(.#) >L slj/fh vgfn ;]jf lgj[Q
;~rf/ dGqfno
-;x;lrj_
$ >L ;'/]z clwsf/L ;b:o ;"rgf tyf @)&@.!@.!( >L Psgf/fo0f cof{n g]kfn ;/sf/sf]
;~rf/ dGqfno ;?jf lg0f{o
-;x;lrj_
% >L lszf]/ h+u sfsL{ ;b:o ;"rgf tyf @)&#.^.!* >L ;'/]z clwsf/L g]kfn ;/sf/sf]
;~rf/ dGqfno ;?jf lg0f{o
-;x;lrj_
84

^ >L l8NnL/fh l3ld/] ;b:o sfg"g, Gofo @)&@.*.@ >L sdnzfnL l3ld/] g]kfn ;/sf/sf]
tyf ;+;bLo a9'jf lg0f{o
Joj:yf dGqfno
-;x;lrj_
& >L /fhLj uf}td ;b:o sfg"g, Gofo @)&@.!!.@& >L l8NnL/fh l3ld/] g]kfn ;/sf/sf]
tyf ;+;bLo ;?jf lg0f{o
Joj:yf dGqfno
-;x;lrj_
* >L s[i0f k|;fb ;b:o cy{ dGqfno @)&@.!).@! >L a}s'07 cof{n g]kfn ;/sf/sf]
b]jsf]6f -;x;lrj_ ;?jf lg0f{o
( >L /fds[i0f ;'j]bL ;b:o cy{ dGqfno @)&#.&.# >L s[i0f k|;fb g]kfn ;/sf/sf]
-;x;lrj_ b]jsf]6f ;?jf lg0f{o
!) >L sfldgL ;b:o g]kfn b"/;~rf/ @)&#.^.( >L a'l4 k|;fb cfrfo{ dlGqkl/ifb\sf]
/fhe08f/L sDkgL lnld6]8 lg0f{o
-k|aGw lgb]{zs_
#)=@ ljQLo ljj/0fx x:tfIf/ ul/Psf] ldlt;Dd g]kfn 6]lnsdsf] :jfldTjdf :jfldTj x:tfGt/0f
ePsf] hldgsf] ljj/0f
l;=g+= hldgejg :yfg ;+Vof If]qkmn j=ld= /sd

! hldg @@ $(,@%* pknAw 5}g
s_ h+unleq /x]sf] 6fj/ ;+/rgf cjl:yt hldg
v_ ;flas g]kfn b"/;~rf/ ;+:yfg x'Fbfsf] hldg @ %,^#*
u_ g]kfn ;/sf/sf] dftxtdf /x]sf] hldg @) $#,^@)
3_ g]kfn ;/sf/sf] cGo sfof{nosf] gfddf btf{
ePsf] hldg
#! Other Disclosures
#!=! sDkgL P]g @)^# sf] v08 !!% ;u ;DalGwt Disclosures x
sDkgLn] ljQLo ljj/0fxsf] n]vfk/LIf0fsf] qmddf cfjZos kg]{ ;"rgfx / JofVofx pknAw u/fPsf] 5 .
sDkgLn] cfkm\gf sf/f]af/xsf] lgod;+ut 9+un] n]vf lstfax b'?:t u/]sf] 5 .
tof/ ul/Psf ljQLo ljj/0fx n]vf lstfacg';f/ b'?:t 5g\ .
Errors tyf Fraud x kQf nufpg / /f]Sg oyf:yfgdf cfGtl/s lgoGq0f k|0ffnLsf] Joj:yf ul/Psf] 5 .
#!=@ ljb]zL d'b|f ;6xL b/

df}lb|s ;DklQ / bfloTjxsf df}HbftxnfO{{ ?kfGt/0f ubf{ ckgfOPsf] clGtd j}b]lzs d'b|f ;6xL b/x
lgDgfg';f/ 5g\M
g]=?= b/
ljj/0f PsfO
cfiff9 #!, @)&# cfiff9 #!, @)&@
cd]l/sL 8n/ cd]l/sL 8n/ ! !)^=&# !)!=!$
o'/f] o'/f] ! !!*=^) !!!=$*

#!=# zfvf lx;fa sf/f]af/x
Reconcile x''g g;s]sf] zfvf lx;fa ?= #),!*@.)) o; cf=j=sf] gfkmf / gf]S;fg lx;fadf ef/ kfl/Psf] 5 .
#!=$ System Constraint sf] sf/0f :ki6 g5'l6\6Psf] ut jif{xsf] Unearned Sales /sd ?= $!,#!,&@,$^^.))
o; jif{sf] Statement of change in equity df ;dfof]hg ul/Psf] 5 .
#!=% ;/sf/L sf]ifdf of]ubfg
sDkgLn] ;/sf/L sf]ifdf lgDgfg';f/sf] of]ubfg u/]sf] 5 .
-c+sx ?k}ofFdf_
ljj/0f @)&@&# @)&!&@ s}lkmot
cu|Ld cfos/ 5,73,45,87,490 4,84,93,51,955 s/ bfloTjlj? bfaL k|:t't ug{ ldNg]
d"=c=s/ 4,35,21,55,640 4,15,22,40,932 v'b d"=c=s/ ;+sng
6]lnsd ;]jf z'Ns 2,90,84,55,320 2,36,52,56,845 6]lnsd ;]jf z'Ns ;+sng hDdf ul/Psf]
:jldTj z'Ns 54,02,57,250 63,60,56,042 :jfldTj z'Ns ;+sng hDdf ul/Psf]
eG;f/ z'Ns 30,83,68,217 12,34,83,123 cfoftdf e'QmfgL ul/Psf]
/f]oN6L / u|fdL0f b"/;~rf/ 2,35,55,82,950 2,13,35,47,950 bfloTj e'QmfgL
ljsf; sf]if
nfef+z 6,861,997,500 6,45,02,77,650 nfef+z e'QmfgL
hfoh]yf / ;jf/L ;fwg s/ 4,51,65,727 4,74,66,684 bfloTj e'QmfgL
hDdf @#,!),^%,&),)($ @),&%,&^,*!,!*!
#!=^ rfn" s/ u0fgfsf] nflu ljQLo ljj/0fdf b]vfOPsf] / s/ clwsf/Lx;dIf k]; ul/Psf] gfkmfsf]
Reconciliation
ljj/0f /sd -?=_ /sd -?=_

cfDbfgL -s_ 44,20,92,49,937
36fpM
af]g; / k|f]T;fxg k|fjwfgafx]s hDdf vr{ 24,97,09,71,047
P;f]l;P6df OlSj6L gf]S;fgL -lqz"nL hnljB't\ s+=ln=_ -51,99,463_
NFRS ;dfof]lht ;/sf/L ;'/If0f cfo -52,80,483_
ljQLo vr{ -Unwinding_ -92,62,25,743_
gfkmf/gf]S;fg -bfaL gul/Psf]_ 61,13,43,528
cflh{t gul/Psf] laqmL -Reversal_ -2,66,48,281_
u|fxs bfloTj -Reversal_ -7,25,65,684_
;l~rt ljbf -17,68,17,381_
lgj[tLe/0f k|fjwfg -1,38,00,46,262_
jf:tljs labf vr{ 34,41,51,025
jf:jljs lgj[lQe/0f vr{ 30,42,32,839
jf:jljs af]g; vr{ 33,17,29,219
jf:jljs k|f]T;fxg vr{ 36,44,75,748
cfos/ P]gcg';f/sf] x|f;sL 3,61,29,07,432
sDkgLsf] n]vf gLltcg';f/sf] x|f;sL -3,79,00,44,218_
86

;jf/L;fwg vr{ -7,02,77,413_
;jf/L;fwg vr{ -s/_ 2,73,20,344
ljQLo ljj/0fcg';f/sf] sfof{no pks/0f vr{ -12,19,55,598
ljQLo ljj/0fcg';f/sf] KnfG6 / d]l;g/L dd{t -50,23,84,648_
sfof{no pks/0f vr{ -s/_ 10,78,96,022
KnfG6 / d]l;g/L dd{t -s/_ 50,23,84,648
ljQLo ljj/0fcg';f/sf] ejg dd{t -35,90,49,304_
jf:tljs ejg dd{t 19,95,83,133
cGt/ PsfO{ k|fjwfg -30,182_
lnnfdL 3f6f -24,063_
VRS vr{ -4,36,43,90,381_
VRS vr{ bfaL 6,38,39,61,005
cg'bfg -s/_ bfaL
cg'bfg n]vfg -10,48,750_
hDdf ;dfof]hg -v_ @%,(%,*(,^*,!#^
km/s -sv_ !*,@%,)@,*!,*)@
ljut cjlw cfo 68,87,665
s/of]Uo cfo !*,@%,&!,^(,$^&
cfos/afkt Joj:yf -@% k|ltzt_ 45642,92,367
v'b s/ $,%^,$@,(@,#^&
rf6{8{ Psfp06]06;\

:yfgM sf7df8f}+

ljut kfr jif{sf] ;+lIfKt ljj/)f
cfly{s jif{
ljj/0f cfwf/
@)^*^( @)^(&) @)&)&! @)&!&@ @)&@&#
s'n cfDbfgL ?= ca{df #&=@* #*=*^ #(=^& $@=^$ $$=@!
v'b gfkmf ?= ca{df !!=^^ !!=#) !!=%& !$=%% !#=^*
sd{rf/L vr{ ?= ca{df #=$% #=%@ $=$) $=(! $=$)
dd{t ;Def/ tyf ;~rfng vr{ ?= ca{df %=&& ^=&$ &=@! &=(* &=^^
k|zf;lgs vr{ ?= ca{df !=*( !=#% !=%& !=^( !=#(
s'n vr{ ?= ca{df @!=^! @#=&# @$=@$ @@=^# @%=(*
s'n g]6jy{ (Equity) ?= ca{df $(=%# %#=^$ &$=*! *)=(( *^=)#
Total Capital Employed ?= ca{df &%=!# &&=^^ ()=%% (%=&& (*=^!
s'n z]o/ (No. of Share) s/f]8df !% !% !% !% !%
sd{rf/L ;+Vof (No. of Employee) ;+Vofdf %,%#) %,$&! %,$$* %,@&^ $,!$*
v'b d'gfkmf cg'kft k|ltztdf #!=@& @(=)* @(=!^ #$=!$ #)=($
Return on Equity k|ltztdf @#=%$ @!=)^ !%=$^ !&=(* !%=()
Return on Capital Employed k|ltztdf !%=%@ !$=%% !@=&* !%=@! !#=*&
rfn" ;DklQ cg'kft (Current Ratio) cg'kft @=&) @=%$ #=%% #=($ #=!(
EBITDA Margin k|ltztdf ^!=(@ %*=$@ $*=)$ %^=*@ %!=*(
k|ltz]o/ cfDbfgL ?=df &&=&# &%=## &&=!@ (&=)$ (!=@!
k|ltz]o/ ahf/ d"No ?=df %)# %(^ ^%^ ^#^ ^*(
d"No cfDbfgL cg'kft (P/E Ratio) cg'kft ^=$& &=(! *=%! ^=%% &=%%
Book Value Per Share ?=df ##)=!( #%&=%& $(*=&@ %#(=(( %&#=%#
k|ltsd{rf/L cf};t u|fxs ;+Vofdf !,#*& !,^&* @,))@ @,$^! #,^@)
k|ltsd{rf/L cf};t cfDbfgL ?= xhf/df ^,*)) &,!@( &,@*@ *,)*@ !),^%*
z]o/ k'FhLdf nfef+z k|ltztdf $* $^ $& %) %!
;/sf/L sf]ifdf of]ubfg -s'n
k|ltztdf $*=*@ $*=$* %!=#! $*=^* %@=@&
cfDbfgLsf]_
88

Definition of Terms
2G 2G networks are operated using global system for mobile (GSM) technology which offer services such as
voice, text messaging and low speed data.
3G A cellular technology based on wide band CDMA (WCDMA) delivering voice and faster data services.
4G/LTE 4G or long-term evolution (LTE) technology offers even faster data transfer speed than 3G/HSPA
Access Network An access network is the part of a telecommunications network which connects subscribers to their
immediate service provider.
ADSL Asymmetric digital subscriber line (ADSL) is a type of digital subscriber line (DSL) technology, a data
communications technology that enables faster data transmission over copper telephone lines than a
conventional voiceband modem can provide.
ARPU Average revenue per user, defined as total service revenue divided by total number of subscribers.
Book Value per Share A ratio of shareholders equity to the average number of common shares.
Broadband A high-capacity transmission technique using a wide range of frequencies, which enables a large number
of messages to be communicated simultaneously.
BTS The base transceiver station (BTS), commonly referred to as a cell phone tower, is the networking
component of a mobile communications system from which all signals are sent and received. BTS
facilitates wireless communication between user equipment and a network. The network can be that of
any of the wireless communication technologies like GSM, CDMA, wireless local loop, and WiMAX.
Capital Employed The sum of stockholders' equity and long-term finance.
Cash Generating Unit The smallest identifiable group of assets that generates cash inflows that are largely independent of the
cash inflows from other assets or groups of assets.
CDMA This is a channel access method used by various radio communication technologies.
CPE Customer-premises equipment (CPE) is any terminal and associated equipment located at a subscribers
premises and connected with a carriers telecommunication channel at the demarcation point. Such
equipment might include cable or satellite television set-top boxes, digital subscriber line (DSL) or other
broadband Internet routers, telephone handsets or other customized hardware used by a particular
telecommunications service provider.
CRBT Caller Ring Back Tone
Current Ratio A ratio that measures a company's ability to pay short-term obligations.
Discontinued Operations A segment of a company's business that has been sold, disposed of or abandoned.
Discount Rate The interest rate used to discount a stream of future cash flows to their present value.
Recoverable Amount The higher of an asset's fair value less costs of disposal* (sometimes called net selling price) and its value
in use.
Earning per Share (EPS) The portion of the companys distributable profit which is allocated to each outstanding equity share
(common share).
EBITDA Margin Stands for earnings before interest, taxes, depreciation and amortization, and a measure
ofrevenuerelativetocashexpensesfromoperations.
Effective Interest Rate The rate that exactly discounts estimated future cash payments or receipts through the expected life of
the financial instrument to the net carrying amount of the financial asset or liability.

EVDO Evolution-Data Optimized (EVDO) is a telecommunications standard for the wireless transmission of
data through radio signals, typically for broadband Internet access. It is an evolution of the CDMA2000
standard that uses advanced multiplexing techniques including code division multiple access (CDMA) as
well as time division multiplexing (TDM) to maximize throughput. It has been adopted by many mobile
phone service providers around the world particularly those previously employing CDMA networks.
Fair Value The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date.
FTTH Operators deploy FTTH (Fiber To The Home) so as to bring high-speed networking, digital television and
telephone service to residences using fiber optic cables
Gross Domestic Product Monetary value of all the finished goods and services produced within a country's borders
(GDP) in a specific time period, usually calculated on an annual basis.
GSM Global System for Mobile communication (GSM) is a digital mobile telephony system that is the most
widely used digital wireless telephony technology
Hotspot A hotspot is a physical location that offers Internet access over a wireless local area network (WLAN)
through the use of a router connected to a link to an Internet service provider. Hotspots typically use Wi-Fi
technology.
HSPA+ An evolution of high speed access (HSPA) or third generatoin (3G) technology that enhnaces the existing
3G network with higher speeds for the end user.
Impairment - The diminish in quality, strength, amount, or value of an asset due to which there's a reduction in the
recoverable amount of the asset below its carrying amount.
Intelligent Network Intelligent Network (IN) is a telephone network architecture in which the service logic for a call is located
separately from the switching facilities, allowing services to be added or changed without having to
redesign switching equipment.
ISP An Internet service provider (ISP) is an organization that provides services for accessing, using, or
participating in the Internet.
IVR Interactive voice response (IVR) is a technology that allows a computer to interact with humans through
the use of voice and DTMF tones input via keypad
LAN A local area network (LAN) is a computer network that interconnects computers within a limited area
such as a home, school, computer laboratory, or office building, using network media.
Mobile Internet Mobile Internet allows internet access anytime, anywhere through a browser or a native application
using any portable or mobile device such as smartphone, tablet, laptop connected to a wireless network.
MPoS Mobile point of sale (MPoS) is a smartphone, tablet or dedicated wireless device that performs the
functions of a cash register or electronic point of sale terminal.
Net Profit Ratio The ratio of net profit (after taxes) tonet sales.
NFRS Nepal Financial Reporting Standards, a common global language for business affairs issued by
Accounting Standards Board Nepal so that company accounts are understandable and comparable across
international boundaries.
NGN Next Generation Networks (NGN) is a packet-based network able to provide Telecommunication Services
to users and able to make use of multiple broadband, QoS-enabled transport technologies and in which
service-related functions are independent of the underlying transport-related technologies. It enables
unfettered access for users to networks and to competing service providers and services of their choice. It
supports generalised mobility which will allow consistent and ubiquitous provision of services to users.
Optical Fiber Optical fiber refers to the medium and the technology associated with the transmission of information
as light impulses along a glass or plastic wire or fiber. Optical fibers are widely used for transmission
of telecommunication signals over longer distances and at higher bandwidths (data rates) than wire
cables. Fibers are used instead of metal wires because signals travel along them with less loss and are
also immune to electromagnetic interference.
90

PDSN The Packet Data Serving Node (PDSN) is a component of CDMA2000 mobile network through which users
can access data at the rate of 153.6 kbps.
PSTN The public switched telephone network (PSTN) is the circuit-switched telephone network providing
infrastructure and services for public telecommunication that is based on copper wires carrying analog
voice data.
Present Value The current worth of a future sum of money or stream of cash flows given a specified rate of return.
Return on Capital Measures the profitability of a company by expressing its operating profit as a percentage
Employed (Post Tax) of its capital employed.
Return on Shareholders The amount of net income returned as a percentage of shareholders equity.
Equity (Post Tax)
Roaming Allows customers to make calls, send and receive texts and data on other operators mobile networks
while travelling abroad.
Shareholders Equity A share capital plus retained earnings
Smartphone A smartphone is a mobile phone offering advanced capabilities including access to email and the internet.
Soft Switch A Softswitch is a central device in a telephone network which connects calls from one phone line to
another, entirely by means of software running on a computer system.
Tablet A tablet is slate shaped, mobile or portable computing device equipped with a finger operated
touchscreen or stylus.
Value in Use The present value of the future cash flows expected to be derived from an asset.
VAS A value-added service (VAS) is a popular telecommunications industry term for non-core services, or in
other words, all services beyond standard voice calls, data and fax transmissions telcos deploy to promote
their primary business. VAS add value to the standard service offering, spurring the subscriber to use their
phone more and allowing the operator to drive up their ARPU.
Voice Mail A centralized electronic communication system in which spoken messages are recorded or digitized for
later playback to the intended recipient
VSAT Very Small Aperture Terminal (VSAT) is an earthbound station used in satellite communications of data,
voice and video signals.
Wi-Fi A facility allowing computers, smartphones, or other devices to connect to the Internet or communicate
with one another wirelessly within a particular area.
WiMAX WiMAX (Worldwide Interoperability for Microwave Access) is a wireless communications standard
designed to provide 30 to 40 Mbps data rates
WLAN A wireless local area network (WLAN) is a wireless computer network that links two or more devices using a
wireless distribution method (often spread-spectrum or OFDM radio) within a limited area such as a home,
school, computer laboratory, or office building.

92

g]kfn b"/;~rf/ sDkgL lnld^]*sf sf];]('fx?
O{=;+= ljj/0f (Milestones of O{Nepal Telecom)
=;+= ljj/0f
!(!# sf7df8f}+df klxnf] 6]lnkmf]g nfOgsf] :yfkgf @))$ IVR ;]jf !^)) dfkm{t SLC kl/Iffsf] glthf
!(!$ sf7df8f}+b]lv ef/tsf] /S;f}n;Dd cf]kg jfo/ k|sfzgsf] z'?jft
6+s nfOgsf] :yfkgf @))% P8efG;8 lk|m kmf]g (Toll-Free) ;]jfsf] z'?jft
!(#% b/af/df @% nfOg Ifdtfsf] Automatic Exchange @))% CDMA ;]jfsf] z'?jft
sf] h8fg @))% PS;]; g]6js{ ;]jfsf] z'?jft
!(#^ sf7df8f}+b]lv wgs'6f;Dd cf]kg jfo/ 6+s @))% 6]lnkmf]g ;f]wk'5 ;]jf -!(&_ sf] sfo{ k|fOe]6
nfOgsf] :yfkgf sDkgLjf6 u/fpg yflnPsf]
!(%) 6]lnu|fd ;]jfsf] :yfkgf @))^ PSTN qm]l86 lnld6 ;]jfsf] z'?jft
!(%) High Frequency Radio k|0ffnLsf] z'?jft @))^ xf]d slG6 8fO/]S6 ;]jf (HCD-Nepal Direct) sf]
!(%) sf7df8f+}df !)) nfOgsf] Cross Bar 6]lnkmf]g z'?jft
PS;r]Ghsf] :yfkgf @))^ sf7df8f}+df 6]lnkmf]g kmN6 btf{ !(* -IVR
!(%! sf7df8f}+b]lv kfNkf;Dd cf]kg jfo/ 6+s dfkm{t_ ;]jf
nfOgsf] :yfkgf @))^ IVR ;]jf !^)! dfkm{t !)+@ k/LIffsf] glthf
!(%% ;j{;fw/0fsf] nflu klxnf] #)) nfOgsf] Cross k|sfzgsf] z'?jft
Bar 6]lnkmf]g PS;r]Ghsf] :yfkgf @))^ sf7df8f}+ pkTosfdf CDMA ;]jfsf] z'?jft
!(%% ;j{;fw/0f g]kfnLnfO{ 6]lnkmf]g nfOg ljt/0f @))^ PSTN EjfO; d]n ;]jfsf] z'?jft
!(^# sf7df8f}+df klxnf] !))) nfOgsf] Automatic @))& g]kfn ef/t clK6sn lnf/f OG6/g]6
Exchange :yfkgf AofG8ljy j[l4
!(^$ HF Radio Service f/f cGt/f{li6o -ef/t tyf @))& CDMA df]afOn (SkyPhone) df cGt/b]zLo /f]ld
kfls:tfg_ b"/;~rf/ ;]jfsf] z'?jft ;]jfsf] z'?jft
!(&! 6]n]S; ;]jfsf] z'?jft @))& IVR ;]jf !^)^ dfkm{t PSTN 6]lnkmf]g lan /sdsf]
!(&$ cGt/b]lzs 6+s ;]jfsf] nflu Microwave hfgsf/L lng] ;]jfsf] z'?jft
Transmission Link sf] :yfkgf @))& IVR ;]jf !** dfkm{t lgMz'Ns VOIP sn
!(*@ cGt/f{li6o ;ls{6sf] nflu "B" Type e"pku|x Complaint btf{ ;]jfsf] z'?jft
s]Gb|sf] :yfkgf @))& GSM df]afOndf GPRS, 3G / CRBT ;]jfsf] z'?jft
!(*@ SPC 6]n]S; PS;r]Ghsf] :yfkgf @))* ADSL OG6/g]6 ;]jfsf] z'?jft
!(*# l8lh6n 6]lnkmf]g PS;r]Ghsf] :yfkgf @))* IVR ;]jf !(* dfkm{t ADSL Complaint btf{ ;]jfsf]
!(*$ cGt/b]lzs 6+s ;]jf (STD) sf] z'?jft z'?jft
!(*$ u|fdL0f b"/;~rf/ ;]jfsf] z'?jft @))* gf]l6; af]8{ ;]jfsf] z'?jft
!(*& cGt/f{li6o 6+s ;]jf (ISD) sf] z'?jft @))( CDMA kf]i6k]8 df]afOn ;]jfsf] z'?jft
!((% Optical Fiber Network sf] h8fg @)!) b]zsf ;Dk"0f{ uf=lj=;=df sDkgLsf] b"/;~rf/
!((^ ;a} 6fG;ld;g lnnfO{ l8lh6n 6fG;ld;g ;]jf k'u]sf]
lndf kl/jt{g @)!) SIP Easy Call (Pre- paid Calling Card) ;]jfsf] z'?jft
!((^ ;Dk"0f{ 6]lnkmf]g g]6js{ :jrflnt ul/Psf] @)!) Volume Based ADSL ;]jfsf] z'?jft
!((^ cfkm\g} cGt/f{li6o u]6j] PS;r]Ghsf] :yfkgf @)!! SIP PPP (Permanent Prepaid Phone) ;]jfsf]
!((^ le:of6 ;]jfsf] z'?jft z'?jft
!((& D.O.T. India ;Fu clK6sn kmfOa/ f/f l8lh6n @)!! GSM df]afOndf 3G Data Card ;]jf z'?jft
lnsf] :yfkgf @)!! First International Carrier Partners Meet sf]
!((* a+unfb]z;Fu ;Lwf lnsf] :yfkgf cfof]hgf
!((( GSM df]afOn ;]jfsf] z'?jft @)!@ International Toll Free Services (ITFS) ;]jfsf]
@))) SDH Microwave Radio sf] sfof{Gjog z'?jft, 4G jfo/n]; a|f]8Jof08 OG6/g]6 WiMAX
@))) OG6/g]6 ;]jfsf] z'?jft ;]jfsf] z'?jft
@))! k]kmf]g ;]jfsf] z'?jft @)!@ IP CDMA ;]jfsf] ;~rfng
@)!# IP-based Wireline Network (NGN) ;]jfsf] ;~rfng
@))! GSM df]afOndf International Roaming ;]jfsf] @)!$ Wi-Fi Hotspot ;~rfng sDkgLsf] ;]jfsf] ;]jf
z'?jft ;DaGwdf Mobile Apps sf] z'?jft
@))@ k"j{ klZrd /fhdfu{df clK6sn kmfOa/ @)!% FTTH ;]jfsf] z'?jft
la5\ofpg] sfo{ ePsf] @)!% ;fdflhs ;~hfn Meet z'?jft
@))# GSM lk|k]8 ;]jfsf] z'?jft @)!^ NTPRO ;]jfsf] z'?jft
@))$ tTsfnLg g]kfn b"/;~rf/ ;+:yfg b"/;~rf/ @)!& 4G/LTE ;]jfsf] z'?jft
sDkgL lnld6]8df kl/jt{g
@))$ lk|k]8 sln sf8{ -O{lhsn_ ;]jfsf] z'?jft
g]kfn b"/;~rf/ sDkgL lnld6]8
s]Gb|Lo sfof{no, eb|sfnL Knfhf, sf7df8f}+
www.ntc.net.np
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twitter.com/ndcl_nt

Nepal Telecom Annual Report 072-73

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Nepal Telecom Annual Report 072-73

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