g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ueg{/ 8f= lr/+hLla g]kfnn] @)&$ c;f/ @% ut] ;fj{hlgs ug'{ePsf]
cfly{s jif{ @)&$÷&% sf] df}lb|s gLltsf] ;f/f+z
k[i7e"ld
1. cfly{s j[l4 / ;dli6ut cfly{s :yfloTjsf b[li6sf]0fn] cfly{s jif{ @)&#÷&$ pT;fxk|b /Xof] .
pRr cfly{s j[l4, Go"g d'b|f:kmLlt / zf]wgfGt/ artsf] l:yltn] cy{tGqdf gofF cfzfsf] ;+rf/
hufPsf] 5 .
2. cfly{s jif{ @)&#÷&$ sf] klxnf] qodf;kl5 b]lvPsf] ljQLo c;Gt'ngdf o; a}+sn] ckgfPsf
gLltut pkfox?sf sf/0f ;'wf/ cfPsf] 5 . a}+lsË If]qdf /x]sf] lgIf]k ;+/rgfdf ;sf/fTds
kl/jt{g cfPsf] 5 . ;fy}, lgIf]ksf] Go"g Aofhb/df klg ;'wf/ b]lvPsf] 5 .
3. ljZj cy{tGq, :yfgLo txsf] lgjf{rg, g]kfn ;/sf/sf] jflif{s ah]6, a}+lsË If]qdf b]lvPsf] ljQLo
c;Gt'ng, g]kfnLx?sf] >d uGtJo d'n'sx?df pTkGg kl5Nnf] l:ylt tyf a9\bf] cfoftnfO{ Wofgdf
/fvL cfly{s jif{ @)&$÷&% sf] df}lb|s gLlt th'{df ul/Psf] 5 . g]kfn /fi6« a}+s P]g, @)%* df
Joj:yf eP adf]lhd cfly{s jif{ @)%(÷^) b]lv ;fj{hlgs ug{ yflnPsf] jflif{s df}lb|s gLltsf] of]
;f]x|f} >[+vnf xf] .
4. a}+ls+u If]qsf ljleGg ;+3 ;+:yfx?, j'l4hLlj, ;j{;fwf/0f nufot ;a} ;/f]sf/jfnfx?af6 k|fKt
;'emfjnfO{ ;d]t Wofgdf /fvL of] df}lb|s gLlt th'{df ul/Psf] 5 .
cGt/f{li6«o cfly{s kl/b[Zo
5. ljZj cy{tGq ;'wf/f]Gd'v /x]sf] cGt/f{li6«o d'b|fsf]ifsf] k|If]k0f 5 . l5d]sL b]zx? ef/t / rLg
b'j}sf] cfly{s j[l4b/ ;sf/fTds lbzfdf /x]sf] sf]ifsf] cg'dfg 5 .
6. ;+o'Qm /fHo cd]l/sfsf] km]8/n l/hj{n] ;g\ @)!% l8;]Da/b]lv df}lb|s gLltnfO{ ;fdfGoLs/0f ub}{
nu]sf] 5 . t/ o"/f] If]q tyf hfkfgdf eg] df}lb|s sfo{lbzf nlrnf] g} /xg] b]lvG5 . kl5Nnf] ljZj
/fhgLlts kl/j]z tyf gLltut kl/jt{gsf sf/0f cGt/f{li6«o Jofkf/ tyf k"FhLk|jfxdf c;/ kg{
;Sg] b]lvG5 .
cfly{s l:yltsf] ;dLIff
7. cfly{s jif{ @)&#÷&$ df oyfy{ s'n ufx{:Yo pTkfbg ^=( k|ltztn] j[l4 x'g] cg'dfg 5 .
8. cfly{s jif{ @)&#÷&$ df jflif{s cf};t d'b|f:kmLlt b/ &=% k|ltztsf] ;Ldfleq /fVg] nIo lnOPsf]
lyof] . rfn" cfly{s jif{sf] P3f/ dlxgfsf] cf};t pkef]Qmf d'b|f:kmLlt b/ $=^ k|ltzt /x]sf] 5 .
jflif{s ljGb'ut cfwf/df @)&$ h]7df pkef]Qmf d'b|f:kmLlt b/ @=* k|ltzt /x]sf] 5 .
9. @)&$ c;f/ !^ ut];Dd g]kfn ;/sf/sf] gub k|jfxdf cfwfl/t k'FhLut vr{ #*=&# k|ltzt /
rfn" vr{ ^(=& k|ltzt ePsf] 5 . o; cjlwdf ;/sf/sf] /fh:j ;+sng nIosf] (^=@& k|ltzt
k'u]sf] 5 .

1
10. cfly{s jif{ @)&#÷&$ sf] P3f/ dlxgf;Dddf ?= &$ ca{ @^ s/f]8n] zf]wgfGt/ artdf /x]sf]
5 . a}lsË If]q;Fu /x]sf] ljb]zL ljlgdo ;l~rltn] !#=# dlxgfsf] j:t' cfoft / !!=% dlxgfsf]
j:t' tyf ;]jf cfoft wfGg] b]lvG5 .

df}lb|s tyf ljQLo l:yltsf] ;dLIff

df}lb|sl:ylt, t/ntf Joj:yfkg tyf Aofhb/
11. @)&$ h]7 dlxgfdf lj:t[t d'b|fk|bfosf] jflif{s ljGb'ut j[l4b/ !^=* k|ltzt /x]sf] 5 . To;}u/L
lghL If]qtkm{ k|jfx x'g] a}+s shf{sf] jflif{s ljGb'ut j[l4 @!=* k|ltzt /x]sf]] 5 eg] lgIf]k !%=%
k|ltztn] a9]sf] 5 .
12. @)&# ;fpgb]lv @)&$ c;f/ @@ ;Dddf s'n ?= %$^ ca{ @( s/f]8 t/ntf k|jfx / ?= !!% ca{
% s/f]8 t/ntf k|zf]rg ul/Psf] 5 .
13. utjif{sf] t'ngfdf cNksfnLg Aofhb/x? a9]sf 5g\ eg] shf{ tyf lgIf]ksf] Aofhb/df ;d]t j[l4
ePsf] 5 . Aofhb/ j[l4 ePsf] kl/0ffd:j?k lgIf]ksf] ;+/rgfdf ;sf/fTds kl/jt{g cfPsf]5 .
ljQLo sfo{qmdx?sf] sfof{Gjog l:ylt
14. ;dLIff cjlwdf g]kfn /fi6« a}+s P]g, @)%* / a}+lsË s;'/ tyf ;hfo P]g, @)^$ df ;+zf]wg
ePsf] 5 eg] gofF a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# nfu" ePsf] 5 . ljQLo If]q;Fu
;DalGwt P]gx?df ePsf] ;+zf]wg tyf ;'wf/n] ;d:ofu|:t ;+:yfx?sf] km/kmf/s, ljQLo If]qsf]
;'zf;g tyf ljQLo ;fwgsf] k|efjsf/L kl/rfngdf ;xof]u ldNg]] ljZjf; lnOPsf] 5 .
15. df}lb|s gLltsf] of]hgfa4 sfof{Gjog;Fu} lghL If]qtkm{ shf{ k|jfx lj:tf/ x'Fb} uPsf] 5 . @)&$
h]7;Dd s[lif, pmhf{, ko{6g / 3/]n' tyf ;fgf pBf]udf k|jflxt shf{ s'n shf{sf] !&=% k|ltzt
k'u]sf] 5 .
16. @)&$ h]7 d;fGt;Dddf ?= !$ ca{ #^ s/f]8 k'g/shf{ pkof]u ePsf] 5 . o;}u/L a}+s tyf
ljQLo ;+:yfx?sf] nufgLdf /x]sf] shf{sf] %=( k|ltzt cyf{t\ ?= !)# ca{ @ s/f]8 ljkGg ju{df
k|jfx ePsf] 5 .
17. xfn;Dd s'n !%% j6f a}+s tyf ljQLo ;+:yfx¿ dh{/÷k|flKt k|lqmofdf ;fd]n ePsf 5g\ . o;dWo]
!!@ j6f ;+:yfx?sf] Ohfht vf/]h x'g uO{ s'n $# ;+:yf sfod ePsf 5g\ .
18. ;d:ofu|:t 3f]if0ff ul/Psf !^ j6f a}+s tyf ljQLo ;+:yfx?dWo] & j6fsf] l/hf]n';g k|lqmof ;DkGg
ePsf] 5 . h;dWo] @ j6f ;+:yf ;d:ofu|:taf6 x6L ;fdfGo ?kdf ;+rfngdf cfO;s]sf 5g\ .

cfly{s jif{ @)&$÷&% sf] df}lb|s gLltsf] :j?k

df}lb|s gLltsf] sfo{lbzf
19. cfGtl/s tyf jfXo cfly{s kl/b[Zo, rf}wf+} of]hgf, g]kfn /fi6« a}+ssf] /0fgLlts of]hgf, ljQLo If]q
ljsf; /0fgLlt tyf g]kfn ;/sf/sf] ah]6df plNnlvt gLlt, sfo{qmd tyf k|fyldstf;Fu tfbfTDo
sfod ub}{ cfly{s jif{ @)&$÷&% sf] df}lb|s gLltsf] sfo{lbzf to ul/Psf] 5 .
20. nlIft &=@ k|ltztsf] cfly{s j[l4b/ xfl;n ug{ ;xof]u k'Ug] u/L df}lb|s gLltsf] sfo{lbzf to
ul/Psf] 5 . ;fy}, d'b|f:kmLltdf kg{;Sg] bjfjnfO{ lgoGq0f ug{ df}lb|s of]ufÍx?nfO{ jfl~5t
;Ldfleq /fVg]tk{m df}lb|s gLlt ;hu /x]sf] 5 .
21. jfXo If]q :yfloTjnfO{ ;d]t Wofgdf /fvL df}lb|s gLltsf] sfo{lbzf to ul/Psf] 5 .
22. Aofhb/nfO{ pko'Qm :t/df sfod /fVg / Aofhb/df cfpg] ptf/–r9fj Go"gLs/0f ug{]tk{m df}lb|s
gLlt s]lGb|t /x]sf] 5 .

2
23. s[lif, phf{, ko{6g, ;fgf, demf}nf tyf cGo pTkfbgd"ns pBf]u Joj;fodf x'g] a}+s shf{ k|jfxnfO{
df}lb|s gLltn] pRr k|fyldstfdf /fv]sf] 5 .
24. ljQLo ;]jfsf] kx'Fr lj:tf/ ug{ ;+3Lo ;+/rgf cg';f/ to ePsf &$$ :yfgLo txdf a}+s zfvf
lj:tf/ ug]{ sfo{nfO{ pRr k|fyldstfdf /flvPsf] 5 .
ca d cfly{s jif{ @)&$÷&% sf] df}lb|s gLltsf] nIo tyf pks/0fsf ;DaGwdf ul/Psf
Joj:yfx? pNn]v ug{ rfxG5' .
cfly{s tyf df}lb|s nIo
25. cfly{s jif{ @)&$÷&% df d'b|f:kmLltnfO{ & k|ltzt leq ;Lldt ug]{ df}lb|s gLltsf] nIo /x]sf] 5 .
26. jfXo If]qsf] :yfloTjsf nflu sDtLdf * dlxgfsf] j:t' tyf ;]jfsf] cfoft wfGg kof{Kt x'g] ljb]zL
ljlgdo ;l~rlt sfod ug]{ df}lb|s gLltsf] nIo /x]sf] 5 .
27. cfly{s jif{ @)&$÷&% sf nflu g]kfn ;/sf/n] to u/]sf] &=@ k|ltztsf] cfly{s j[l4b/nfO{
;xof]u k'¥ofpg] u/L cfjZos t/ntf Joj:yfkg ul/g]5 .
28. ef/tLo d'b|f;Fusf] l:y/ ljlgdob/nfO{ df}lb|s c+s'zsf] ?kdf oyfjt /fvL ;f]sf] Joj:yfkgsf
nflu df}lb|s tyf shf{ of]ufÍx?nfO{ jfl~5t :t/df /flvg]5 .
29. cfly{s jif{ @)&$÷&% sf] nflu lj:t[t d'b|fk|bfo j[l4b/ !* k|ltztsf] ;Ldfleq sfod ug]{ nIo
lnOPsf] 5 .
30. cfly{s jif{ @)&$÷&% sf] nflu s'n cfGtl/s shf{ @&=* k|ltztn] j[l4 x'g] k|If]k0f 5 . g]kfn
;/sf/sf] ah]6;Fu tfbfTDo x'g] u/L cfGtl/s shf{ j[l4sf] nIo lgwf{/0f ul/Psf] 5 . lghL
If]qtk{msf] shf{ lj:tf/sf] ;Ldf @) k|ltzt /flvPsf] 5 .
df}lb|s gLltsf] ;~rfng nIo tyf pks/0f
31. cfly{s jif{ @)&#÷&$ b]lv sfof{Gjogdf NofOPsf] Aofhb/ sl/8f]/ k4ltnfO{ ;do ;fk]If kl/dfh{g
ul/Psf] 5 .
32. :yfoL t/ntf ;'ljwf b/nfO{ Aofhb/ sl/8f]/sf] dflyNnf] ;Ldfsf] ?kdf lnOg] k4ltnfO{ oyfjt\
sfod ul/Psf] 5 . xfn sfod /x]sf] &=) k|ltztsf] :yfoL t/ntf ;'ljwf b/nfO{ oyfjt /flvPsf]
5.
33. b'O{ xKtf cjlwsf] l/kf] b/nfO{ gLltut b/sf] ?kdf lnOg] Joj:yfnfO{ oyfjt sfod ul/Psf] 5 .
b'O{xKt] gLltut l/kf]b/ %=) k|ltzt sfod ul/Psf] 5 .
34. Aofhb/ sl/8f]/ cGtu{tsf] b'O{xKt] lgIf]k ;+sng b/nfO{ tNnf] ;Ldfsf] ?kdf lnOg] Joj:yfnfO{
oyfjt sfod ul/Psf] 5 . b'O{xKt] lgIf]k ;+sng b/nfO{ #=) k|ltzt sfod ul/Psf] 5 . of]
gLltut Joj:yfn] ahf/ Aofhb/df b]lvPsf] ptf/ r9fjnfO{ Go"gLs/0f ug{ of]ubfg k'¥ofpg]
ljZjf; ul/Psf] 5 .
35. a}+s tyf ljQLo ;+:yfx?n] sfod ug'{kg]{ clgjfo{ gub df}Hbft tyf a}wflgs t/ntf cg'kft
oyfjt /flvPsf] 5 .
36. a}+s tyf ljQLo ;+:yfx?nfO{ tf]lsPsf ;'/If0fkqsf] lwtf]df k|bfg ul/g] :yfoL t/ntf ;'ljwfsf]
;dofjlw clwstd\ % sfo{lbgaf6 a9fO{ & sfo{lbg sfod ul/Psf] 5 . ;fy}, o; ;'ljwfsf] nflu
C0f–lwtf] d"No cg'kft () k|ltzt;Dd sfod ul/Psf] 5 .
37. xfn o; a}+sn] ?= !) ca{ *$ s/f]8sf] ;Ldfleq /xL k'g/shf{ ;'ljwf k|bfg ub}{ cfPsf] 5 . cfly{s
k'g?4f/ sf]ifdf /x]sf] ?= % ca{ hnljB't nufot /0fgLlts dxTjsf k|fyldstf k|fKt If]qdf
k'g/shf{ pknAw u/fpg pkof]u ug{ ;lsg] Joj:yf x'g uO{/x]sf] ;Gbe{df cfly{s jif{ @)&#÷&$

3
 sf] o; a}+ssf] d'gfkmfaf6 ;d]t /sd 5'§ofO{ sl/a ?= @) ca{sf] k'g/shf{ sf]if :yfkgf ul/g]5 .
o; Joj:yfaf6 hnljB't nufotsf /0fgLlts dxTjsf If]qdf ;x'lnotk"0f{ a}+s shf{ k|jfx ug{
;xof]u k'Ug] ljZjf; ul/Psf] 5 .
38. hnljB't, s[lif, ko{6g, lgof{t, ;fgf Pjd\ demf}nf pBf]u, cf}ifwL pTkfbg, l;d]G6, ufd]{G6 nufotsf
pTkfbgzLn If]qnfO{ ;dfj]z u/L k|fyldstf k|fKt If]qsf] ?kdf kl/eflift ul/g]5 .
39. jfl0fHo a}+sx?n] s[lif If]qdf !) k|ltzt, hnljB'tdf % k|ltzt, ko{6g If]qdf % k|ltzt / afFsL
cGo k|fyldstf k|fKt If]qdf u/L cfˆgf] s'n shf{sf] Go"gtd @% k|ltzt shf{ clgjfo{ ?kdf @)&%
c;f/;Dddf k|fyldstf If]qdf k|jfx ug'{kg]{ Joj:yf ul/g]5 . ljsf; a}+s / ljQ sDkgLx?n] ;d]t
k|fyldstf k|fKt If]qdf cfˆgf] s'n shf{sf] Go"gtd qmdzM !% k|ltzt / !) k|ltzt shf{k|jfx
ug'{kg]{ Joj:yf sfod ul/Psf] 5 .
40. jfl0fHo a}+sn] cfk\mgf] s'n shf{ nufgLsf] % k|ltzt, ljsf; a}+sx?n] $=% k|ltzt / ljQ
sDkgLx?n] $ k|ltzt shf{ ljkGg ju{df nufgL ug'{kg]{ Joj:yf yofjt sfod ul/Psf] 5 . jfl0fHo
a}+sx?n] ljkGg ju{ cGtu{t k|ToIf ?kdf k|jfx ug'{kg]{ Go"gtd @ k|ltztsf] shf{ cg'kft clgjfo{
gx'g] Joj:yf ul/Psf] 5 .
ca d cfly{s jif{ @)&$÷&% sf] ljQLo If]q;Fu ;DalGwt sfo{qmdx? k|:t't
ub{5' .
ljQLo If]q ;'wf/
41. æljQLo If]q ljsf; /0fgLltÆdf pNn]v ePsf o; a}+s;Fu ;DalGwt sfo{qmdx? qmdzM sfof{Gjog
ul/g]5g .
42. a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df ePsf] Joj:yf adf]lhd k"jf{wf/ ljsf; a}+s :yfkgfsf
nflu cfjZos Ohfht gLlt, lgodg / ;'kl/j]If0f ;DaGwL gLltut Joj:yf u/L k"jf{wf/ ljsf;
a}+s :yfkgfsf nflu ;xhLs/0f ul/g]5 .
43. ljleGg ;+ul7t ;+:yfx?df /x]sf] o; a}+ssf] ;]o/ nufgL qmdzM ljlgj]z (Divestment) ub}{
nlug]5 .
44. ;+3Lotf sfof{Gjogsf] ;Gbe{df csf]{ Joj:yf geP;Ddsf nflu o; a}+ssf] lj/f6gu/ sfof{non]
k|b]z g+= !, hgsk'/ tyf jL/u+h sfof{non] ;fljssf] Joj:yf cg';f/sf k|b]z g+= @ sf lhNnfx?,
s]Gb|Lo sfof{non] k|b]z g+= #, kf]v/f sfof{non] k|b]z g+= $, l;4fy{gu/ sfof{non] ;fljs
adf]lhdsf k|b]z g+= % sf lhNnfx?, g]kfnu+h sfof{non] ;fljssf] Joj:yf cg';f/ k|b]z g+= % sf
lhNnfx? Pjd\ k|b]z g+= ^ / wgu9L sfof{non] k|b]z g+= & sf] s]Gb|Lo a}+lsË ;DaGwL sfo{ x]g]{
Joj:yf ldnfOg] 5 .
45. ;a} :yfgLo txdf g]kfnL d'b|fsf] ;xh cfk"lt{sf nflu o; a}+ssf sfof{nox?n] ;DalGwt k|b]zdf
gf]6sf]ifsf] plrt Joj:yfkg ug'{kg]{ k|aGw ldnfOg] 5 .
;dli6ut ljj]szLn lgodg
46. a}+s tyf ljQLo ;+:yfx?sf] k'FhL Pjd\ t/ntf cg'kft ;DaGwL ljj]szLn lgodgx? oyfjt
/flvPsf 5g\ .
47. /fli6«o :t/sf ljsf; a}+s / ljQ sDkgLx?df ;d]t r/0fj4 ?kdf jf;n–# nfu" ug]{ Joj:yf
ldnfOg] 5 .
48. jfl0fHo a}+sx?sf] s'n lgIf]kdf ;+:yfut lgIf]ksf] c+z @)&% c;f/;Dd $% k|ltzt sfod ug'{kg]{
Joj:yf ul/Psf] 5 .
49. cfly{s jif{ @)&#÷&$ sf] df}lb|s gLltsf] c4{–jflif{s ;dLIffdfkm{t\ shf{÷k|fylds k'FhL–lgIf]k
cg'kft u0fgf ubf{ tf]lsPsf If]qdf k|jfx ePsf] shf{sf] %) k|ltzt 36fpg kfpg] ;'ljwfnfO{

4
 x6fOPsf] 5 . t/, shf{÷k|fylds k'FhL–lgIf]k cg'kft gf3]sf a}s tyf ljQLo ;+:yfx?n] @)&$
c;f]h d;fGt;Dddf tf]lsPsf] shf{÷k|fylds k'FhL–lgIf]k cg'kftsf] ;Ldfleq NofO;Sg' kg]{5 .
50. a}+s tyf ljQLo ;+:yfx?n] z]o/sf] lwtf]df hfg] dflh{g k|s[ltsf] shf{ k|fylds k'FhLsf] $) k|ltzt
/sd;Dd dfq k|jfx ug{ kfpg] Joj:yf ul/g]5 . ;fy}, Pp6} ;"rLs[t sDkgLsf] z]o/sf] lwtf]df
dflh{g k|s[ltsf] shf{ cfˆgf] k|fylds k'FhLsf] a9Ldf !) k|ltzt;Dd dfq k|jfx ug{ ;Sg] Joj:yf
ul/g]5 .
51. a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ JolQmut cfjf;Lo 3/ shf{sf] ?= ! s/f]8sf] ;LdfnfO{ j[l4
u/L ?= ! s/f]8 %) nfv sfod ul/Psf] 5 .
52. sf7df8f}+ pkTosfleq l/on :6]6 shf{ / To;sf] ;'/If0faLrsf] cg'kft -Pn6LeL /]l;of]_ xfnsf] %)
k|ltztaf6 $) k|ltzt sfod ug]{ Joj:yf ul/Psf] 5 . cGo :yfgsf xsdf ;fljssf] %) k|ltzt
cg'kftnfO{ lg/Gt/tf lbOPsf] 5 . o; Joj:yfn] ;+3Lotf sfof{Gjog eO/x]sf] ;Gbe{df ljs]lGb|t
ljsf;nfO{ ;d]t k|f]T;flxt ug]{ ljZjf; ul/Psf] 5 .
53. lghL k|of]hgsf ;jf/L ;fwgdf C0f k|jfx ubf{ ;f] ;jf/Lsf] d"NofÍgsf] clwstd %) k|ltzt;Dd
dfq a}+sn] nufgL ug{ ;Sg] Joj:yfnfO{ ^% k|ltzt k'¥ofOPsf] 5 . ;fy}, JolQmut ljB'tLo ;jf/L
;fwgsf] xsdf pQm ;Ldf *) k|ltzt sfod ul/Psf] 5 .
54. n3'ljQ ;+:yfnfO{ lbOg] C0fsf xsdf ;x–ljQLos/0fsf] ljBdfg ;Ldf nfu" gx'g] Joj:yf ul/Psf]
5.
lgodg tyf ;'kl/j]If0f
55. a}+s tyf ljQLo ;+:yfx?n] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df ePsf] Joj:yf adf]lhd
cfly{s jif{ @)&#÷&$ sf] jfXo n]vfk/LIf0f Pjd\ ljQLo ljj/0f ;fj{hlgs ubf{sf] cj:yf;Dddf
tf]lsP adf]lhdsf] Go"gtd r'Qmf k'FhL k'u]sf] Joxf]/f ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL (Notes
to Account) df :ki6 ?kdf hgfOPsf] x'g' kg]{5 . o; cg'?k tf]lsPsf] r'Qmf k'FhL gk'u]df ljBdfg
Joj:yf cg'?k gub nfef+z / af]gz z]o/ ljt/0f Pjd\ zfvf lj:tf/df /f]s nufpg], lgIf]k
;+sng / shf{ k|jfxdf ;Ldf tf]Sg] tyf afWosf/L dh{/df n}hfg] nufotsf sf/afxL cufl8
a9fOg]5 .
56. a}+s tyf ljQLo ;+:yf gePsf ufpFkflnsfx?df xfn;Dd vftf gePsf g]kfnL gful/sx?sf] vftf
cfly{s jif{ @)&$÷&% leq vf]n]df k|lt @%)) vftf a/fa/ ?= ! s/f]8 lgAof{hL ;fk6L Ps jif{sf]
nflu k|bfg ul/g]5 .
57. ;+3Lo ;+/rgf cg';f/ to ePsf &$$ :yfgLo tx dWo]sf a}+s zfvf gePsf tf]lsPsf :yfgLo
txdf clgjfo{ ?kdf a}+s zfvf vf]Ng] lgb]{zg lbOg]5 . o:tf] lgb]{zgsf] kfngf ug'{ ;DalGwt a}+ssf]
st{Jo x'g]5 . lgb]{zg kfngf gug]{ a}+snfO{ g]kfn /fi6« a}+s P]gdf ePsf] Joj:yf adf]lhd cfjZos
sf/afxL ul/g]5 . ;fy}, o; a}+sn] ;/sf/L sf/f]jf/sf nflu k|f]T;fxg ug{ tf]lsPsf :yfgLo txdf
vf]lng] zfvfnfO{ k|lt zfvf ?= ! s/f]8 Ps jif{sf] nflu lgAof{hL ;fk6L k|bfg ug{]5 .
58. Ohfhtk|fKt ævÆ tyf æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?sf] sfo{If]qnfO{ r'Qmf k'FhLsf] cfwf/df
lhNnfut ?kn] tf]Sg] ul/Psf]df ;f]nfO{ ;+3Lo ;+/rgf adf]lhd tf]Sg] Joj:yf ldnfOg]5 .
59. hf]lvd Jo:yfkgsf nflu jftfj/0f tyf ;fdflhs hf]lvd Joj:yfkg (Environmental and Social
Risk Management) ;DaGwL lgb]{lzsf hf/L ul/g]5 .
60. a}+s tyf ljQLo ;+:yfx?af6 k|jfx x'g] clwljsif{ shf{ tyf dfu Pjd\ rfn" k'FhL shf{ ;DaGwdf 5'§}
lgb]{zg hf/L ul/g]5 .
61. ;j{;fwf/0fn] gub af]sL cfˆgf] vftf /x]sf] a}+s;Dd uO{ /sd hDdf ug'{ kbf{ sf/f]af/ nfut
a9\g'sf] ;fy} hf]lvdsf] ;d]t ;Defjgf /xg] x'Fbf a}+lsË ;]jf tyf sf/f]af/nfO{ yk ;/n tyf ;xh
agfpg u|fxsn] h'g;'s} a}+s jf ljQLo ;+:yfdf uO{ cfˆgf] vftf /x]sf] a}+sdf /sd hDdf ug{ ;Sg]
Joj:yf ldnfOg]5 .

5
62. o; a}+sn] tf]s]sf] dfkb08 k"/f u/]sf /fli6«o:t/sf ljsf; a}+sx?nfO{ :jb]zL k|tLtkqsf] sf/f]af/
ug{ :jLs[lt lbg] Joj:yf ldnfOg]5 .
63. @)&$ ;fpg ! b]lv ?= !) nfv jf ;f] eGbf a9Lsf] /sd e'QmfgL ubf{ clgjfo{ ?kdf PsfpG6k]oL
r]sdfkm{t\ ug'{kg]{ Joj:yf ul/Psf] 5 .
64. xfn;Dd ?= !) nfveGbf dflysf] shf{sf] dfq shf{ ;"rgf lbg] Joj:yf /x]sf]df k|To]s shf{sf]
;"rgf shf{ ;"rgf s]Gb|nfO{ pknAw u/fpg' kg]{ Joj:yf ul/g]5 . ?= !) nfveGbf sd shf{sf]
;"rgf lgMz'Ns ?kdf lng'÷lbg' kg]{ Joj:yf ldnfOg]5 .
65. shf{ ;"rgf ljlgodfjnL, @)%( df jfl0fHo a}+s tyf ljQLo ;+:yfnfO{ z'Ns lnO{ jf glnO{ shf{
;"rgf pknAw u/fpg] eGg] Joj:yf /x]sf]df ;DalGwt JolQm÷C0fLnfO{ ;d]t of] ;'ljwf pknAw
u/fpg] Joj:yf ul/g]5 .
66. o; a}+saf6 Ohfht k|fKt ;+:yfn] lgoldt ?kdf shf{ ;"rgf s]Gb|df ;"rgf gk7fPdf To:tf] ;"rgf
gk7fpg] ;+:yfnfO{ sf/afxL ul/g]5 .
67. g]kfnsf] ljBdfg e'QmfgL k|0ffnLnfO{ cfw'lgsLs/0f ug{ e'QmfgL tyf km5\of}{6 P]gsf] d:of}bf tof/
ul/g]5 . To;}u/L, National Payment Switch/Gateway :yfkgfsf] k|lqmof cufl8 a9fOg'sf ;fy}
FinTech sf/f]af/sf] cg'udg ug{ pko'Qm lsl;dsf] RegTech ;+oGqsf] lgdf{0f ul/g] 5 .
68. shf{ tyf lgIf]kaLrsf] Aofhb/ cGt/ 36\b} hfg'kg]{ ;DaGwdf ;/f]sf/jfnfx?sf] rf;f]nfO{ Wofgdf
/fvL Aofhb/ cGt/nfO{ ljQLo If]q ljsf; /0fgLltn] dfu{lgb]{z u/] cg'?ksf] :t/df sfod /fVg
cfjZos Joj:yf ldnfOg] 5 .
ca d cfly{s jif{ @)&$÷&% sf] n3'ljQ tyf ljQLo u|fxs ;+/If0f;+u ;DalGwt sfo{qmdx? af/]
hfgsf/L u/fpg rfxG5' .
69. n3'ljQ ;+:yfx?n] u|fxs;Fu ;DalGwt ljleGg sf]ifx?nfO{ PsLs[t u/L sfo{ljlw agfP/ dfq To:tf]
sf]ifdf /x]sf] /sd pkof]u ug{ ;lsg] Joj:yf ul/g]5 .
70. n3'ljQ ;+:yfsf] Ohfhtsf nflu cfj]bg lng] sfo{ :ylut ul/Psf] 5 .
71. ljQLo ;]jf lng] u|fxsx?sf] lxt ;+/If0fsf nflu;]jf z'Ns ;DaGwdf o; a}+sn] hf/L u/]sf]
dfu{bz{gnfO{ k'g/fjnf]sg ul/g]5 .
72. Ho]i7 gful/s, km/s 9+un] ;Ifd / ;fIf/ gePsf JolQmx?nfO{ ;xh ?kdf a}+lsË ;]jf pknAw
u/fpg k|To]s a}+s tyf ljQLo ;+:yfn] To:tf u|fxsx?nfO{ ljz]if sfp06/ tf]sL ;]jf lbg' kg]{
Joj:yf ul/g]5 . ;fy}, a}+s tyf ljQLo ;+:yfsf] P6LPd ;]jf km/s 9+un] ;Ifd JolQmd}qL agfpg
cfjZos Joj:yf ul/g]5 .
73. a}+s tyf ljQLo ;+:yfx?df tf]lsPsf] æ;"rgf tyf u'gf;f] ;'g'jfO{ 8]:sÆ nfO{ yk k|efjsf/L agfOg]
5.
74. a}+s tyf ljQLo ;+:yfx?n] d'2tL lgIf]k vftf vf]Ng] u|fxsnfO{ ;f] d'2tL lgIf]k /;Lbsf] lwtf]df shf{
k|bfg ubf{ vftf vf]Nbfs} jvt shf{df nfUg] Aofhb/ to ug'{kg]{ / o;/L to ePsf] Aofhb/eGbf
a9L lng gkfOg] Joj:yf ul/g]5 .
75. xfn a}+s tyf ljQLo ;+:yfx?n] shf{ k|jfx ug]{ k|of]hgsf nflu C0fLaf6 lng] lwtf] ;DklQsf]
d"NofÍg, lwtf] ;sf/ / lwtf] lnnfdL ug]{ ;DaGwdf cfjZos dfkb08 tof/ ul/g]5 .
ca d ljb]zL ljlgdo;+u ;DalGwt Joj:yfx?sf] pNn]v ug{ rfxG5' .
76. ljb]zL ;]jf k|bfosx?af6 g]kfnleq x'g] On]S6«f]lgs sf8{ sf/f]af/sf] km5{\of}6 g]kfnd} u/L v'b
/sddfq e'QmfgL x'g] Joj:yf ldnfOg] 5 .
77. lglZrt dfkb08 k"/f u/]sf Ohfhtk|fKt ;+:yfx?nfO{ KjfOG6 ckm ;]n (PoS) dfkm{t\ ;6xL lbg
;Sg] tyf cfˆgf] ;]jfsf] e'StfgL lng ;Sg] Joj:yf ul/g]5 .

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78. xf]6ndf a:g] cfˆgf u|fxsnfO{ cfjZos k/]df k|ltu|fxs clwstd #)) cd]l/sL 8n/ a/fa/;Dd
;6xL lbg ;Sg] Joj:yf ul/g]5 .
79. lj/fdL afx]s cGo ljleGg k|of]hgsf] nflu ef/t hfFbf ef=?= %) xhf/eGbf a9Lsf] ;6xL ;'ljwf
lng'kbf{ clgjfo{ ?kdf sf8{ jf a}+lsË pks/0fdfkm{t\ ;6xL k|bfg ug]{ Joj:yf ul/g]5 .
80. g]kfnL jfo';]jf k|bfos sDkgLx?df sfd ug]{ ljb]zL gful/ssf] >d :jLs[lt / ;Demf}tfsf] cjlw
jxfn /x]sf] cj:yfdf k|rlnt sfg"g adf]lhd a9Ldf ! jif{sf] kfl/>lds k7fpg] u/L Ps}k6s
:yfoL ;6xL ;'ljwf k|bfg ug{] Joj:yf ldnfOg]5 .
81. g]kfnL gful/s, kmd{ tyf ;+:yfx?n] cfˆgf] Joj;fo ug{ jf eO/x]sf] Joj;fo lj:tf/ ug{ o;
a}+ssf] k"j{ :jLs[lt lnO{ ljb]zdf /x]sf cfˆgf gft]bf/, cGo JolQm, u}/–cfjf;Lo g]kfnL jf ;+3
;+:yfaf6 a}+sn] tf]s]sf] zt{sf] clwgdf /xL cd]l/sL 8n/ @ nfv;Dd C0f lng] Joj:yf /x]sf]df
;f]nfO{ j[l4 u/L cd]l/sL 8n/ % nfv;Dd / ef/tsf] xsdf % s/f]8 ef/tLo ?k}ofF;Dd C0f lng
;Sg] Joj:yf ul/g]5 .
82. ljBdfg Joj:yf jdf]lhd Ohfht k|fKt a}+sx?n] cfk"m;+Fu ePsf] ljb]zL d'b|f ljb]zl:yt a}+sdf
nufgL ubf{ clwstd @ jif{;Dd nufgL ug{ ;Sg] Joj:yf /x]sf]df k"0f{ t/n ;/sf/L ;'/If0fkqdf
a9Ldf % jif{;Ddsf nflu nufgL ug{ ;Sg] Joj:yf ul/g]5 .
83. g]kfndf ;~rfng eO/x]sf ljleGg k"jf{wf/ ljsf; lgdf{0fsf cfof]hgfx?n] cfof]hgf lgdf{0fsf
qmddf rfn" vr{nfO{ wfGg cNksfnLg ;'ljwf (Short Term Advances) cfjZos k/L ljb]zaf6
Nofpg'kg]{ ePdf To:tf] C0f ;xh ?kdf lng ;Sg] Joj:yf ul/g]5 .
84. ljb]zL nufgLstf{x?nfO{ nfef+z lkmtf{ n}hfg] jt{dfg Joj:yfdf ;/nLs/0f ub}{ hfg] gLlt lnOg]5 .
o;cGtu{t jflif{s ?= !) s/f]8;Ddsf] nfef+z ljt/0f ug]{ kmd{, sDkgL, ;+:yfx?n] tf]lsPsf]
sfuhft k]z u/L jfl0fHo a}+sdfk{mt\ ;f]e}m ;6xL kfpg ;Sg] Joj:yf ul/g]5 .
85. xjfO{hxfh, b"/;+rf/sf kf6{k"hf{ tyf d]l8sn OlSjkd]G6sf kf6{k"hf{ cflwsfl/s Ph]G6dfkm{t\ tTsfn}
ljb]zaf6 dufpg' k/]df cd]l/sL 8n/ !) xhf/;Ddsf ;fdfgx? laqm]tfn] pwf/f]df k7fOlbPdf
To:tf ;fdfg lgodfg';f/ eG;f/ hfFr kf; eO{ cfPsf] () lbgleq sfuhftsf cfwf/df e'QmfgL
k7fpg ;lsg] Joj:yf ul/g]5 .
cGTodf,
86. rfn" cfly{s jif{sf] df}lb|s gLltsf] c4{–jflif{s ;dLIff ubf{sf jvt a}+lsË If]qsf] ;fwg kl/rfngdf
s]xL bjfjsf] l:ylt /x]tf klg kl5Nnf] ;do o;df ;'wf/ xF'b} cfPsf] 5 . cfly{s ultljlw lj:tf/
k|lt /fli6«o / cGt/f{li6«o rf;f] a9]sf] cj:yfdf g]kfn ;/sf/sf] ah]6;Fu tfbfTDotf sfod u/L
th'{df ul/Psf] cfly{s jif{ @)&$÷&% sf] df}lb|s gLltsf] sfof{Gjogaf6 ;dli6ut cfly{s :yfloTj
tyf nlIft cfly{s j[l4b/ xfl;n ug{ ;xof]u k'Ug] ck]Iff ul/Psf] 5 .
87. k|:t't df}lb|s gLlt th'{dfsf] qmddf ;xof]u k'¥ofpg] g]kfn ;/sf/sf lgsfox?, a}+s tyf ljQLo
;+:yfx?, ljleGg Jofj;flos ;+3–;+:yfx?, ljåt\ ju{, ;~rf/ dfWod nufot ;a}
;/f]sf/jfnfx?nfO{ wGojfb 1fkg ub}{ of] df}lb|s gLltdf Joj:yf ul/Psf gLlt tyf sfo{qmdx?sf]
sfof{Gjogdf ;bfem} ;a}sf] ;xof]u k|fKt x'g] ck]Iff ul/Psf] 5 .
88. of] df}lb|s gLltsf] k"0f{ kf7 o; a}+ssf] j]j;fO6 (www.nrb.org.np) df /flv;lsPsf] 5 .

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