sd{rf/L ;~ro sf]if

;~rfns ;ldlt

! @

!= lzlz/ s'df/ 9'·fgf @= k|f= 8f= l8NnL/fh zdf{ #= emSsk|;fb cfrfo{

cWoIf ;~rfns ;~rfns
-;lrj, k|wfgdGqL tyf -lqe'jg ljZjljBfno_ -;x;lrj, cy{ dGqfno_
dlGqkl/ifbsf] sfof{no_
 Employees Provident Fund
Board of Directors

$ %

^ &

$= z+s/ axfb'/ kl08t %= ;'/]z ljqmd zfx ^= ls/0f s'df/ >]i7 &= t'n;L k|;fb uf}td
;~rfns ;~rfns ;~rfns ;~rfns
-;xfos /yL, g]kfnL ;]gf_ -k|x/L gfoj dxflg/LIfs, -k|d'v sfo{sf/L clws[t, -k|zf;s, sd{rf/L ;~ro
g]kfn k|x/L_ /fli6«o jfl0fHo a}+s_ sf]if_
 sd{rf/L ;~ro sf]if
pRr Joj:yfkg ;d"x

@ #

$ % ^

!= t'n;L k|;fb uf}td @= /fh]Gb| sfn] #= lht]Gb| lwtfn

k|zf;s ;x k|zf;s sf=d'= ;x k|zf;s
-d'Vo clws[t_ -d'Vo clws[t_

$= cf]d s[i0f >]i7 %= hLjg s'df/ s6\jfn ^= e/t /fh j:tL

d'Vo k|aGws d'Vo k|aGws d'Vo k|aGws
 Employees Provident Fund
Top Management Team

& *

( !)

!! !@ !#

&= ch'{g s'df/ uf}td *= /f]rg >]i7 (= /fhf/fd >]i7 !)= ljho s'df/ >]i7
d'Vo k|aGws d'Vo k|aGws d'Vo k|aGws d'Vo k|aGws

!!= w|'j e§/fO{ !@= w|'j k|;fb clwsf/L !#= lbg]z s'df/ s]=;L=
d'Vo k|aGws d'Vo k|aGws sf=d'= d'Vo k|aGws
sf]¬sf] ljsf;qmd / xfl;n ePsf pknlAwx¿
( Milestones of EPF)

bzs ldlt -;fn_ kd

| v
' 36gf
!(() lj=;=+ !((! ;l}gs bJ|o sfi]fs ]f :yfkgf
@)))–@)@) lj=;=+ @))! lghfdtL kf|l]e80]6 km08s ]f :yfkgf
lj=;=+ @)!& ;~ro sfi]f ljefus ]f :yfkgf
lj=;=+ @)!( sdr{f/L ;~ro sfi]f Pg
] , @)!( s ]f nfndfx]/
lj=;=+ @)!( sdr{f/L ;~ro sfi]f Pg
] , @)!( s ]f ;z
+ fw]g
lj=;=+ @)!( sdr{f/L ;~ro sfi]fs ]f :yfkgf
lj=;=+ @)@) sfi]fdf hDdf xg
' ] /sds ]f b/ kl/jtg
{
@)@)–@)$) lj=;=+ @)@# sdr{f/L ;~ro sfi]f Pg
] , @)!( s ]f bf;
] | ]f ;z
+ fw]g
lj=;=+ @)@% sfi]fdf hDdf xg
' ] /sds ]f b/ kl/jtg
{
lj=;=+ @)@( sdr{f/L ;~ro sfi]f Pg
] , @)!( s ]f t;
] | ]f ;z
+ fw]g
lj=;=+ @)@( sfi]fdf hDdf xg
' ] /sds ]f b/ kl/jtg
{
lj=;=+ @)#) sdr{f/L ;~ro sfi]f Pg
] , @)!( s ]f rfy
} ]f ;z
+ fw]g
lj=;=+ @)#^ lzIfs sdr{f/Lx¿s ]f sfi]f /sd hDdf ug{ ;?
' cft
lj=;=+ @)#& « ;fdflhs ;/'Iff ;:+yf -ISSA_ s ]f ;b:otf kf|Kt
cGt/fl{i6o
@)$!–@)%) lj=;=+ @)$@ sdr{f/L ;~ro sfi]f Pg
] , @)!( s ]f kfr }f ;z
+ fw]g
lj=;=+ @)$& lghL Ifq]df sfo/{t sdr{f/Ls ]f /sd hDdf ug]{ Joj:yf
lj=;=+ @)$& sdr{f/L ;~ro sfi]f Pg
] , @)!( s ]f 56} }f ;z
+ fw]g
lj=;=+ @)$* Zffvf sfofn
{ o, lj/f6gu/s ]f :yfkgf
lj=;=+ @)$* sdr{f/L ;~ro sfi]f Pg
] , @)!( s ]f ;ftf}+ ;z
+ fw]g
lj=;=+ @)$* ;~rostfn
{ fO{ sfhlsl/of cgb'fg ;l'jwf kb|fg ug{ ;?
'
lj=;=+ @)$( Zffvf sfofn
{ o, wgs6'fs ]f :yfkgf
lj=;=+ @)$( sfi]fdf hDdf xg
' ] /sds ]f b/ kl/jtg
{
@)%!–@)^) lj=;=+ @)%! Zffvf sfofn
{ o, gk]fnuGhs ]f :yfkgf
lj=;=+ @)%@ ;~rostfn
{ fO{ b3'6{gf Ifltkl"t{ ;l'jwf kb|fg ug{ ;?
'
lj=;=+ @)%# Zffvf sfofn
{ o, kfv
] /fs ]f :yfkgf
lj=;=+ @)%# sdr{f/L ;~ro sfi]f Pg
] , @)!( s ]f cf7f+} ;z
+ fw]g
 sf]¬sf] ljsf;qmd / xfl;n ePsf pknlAwx¿
( Milestones of EPF)

lj=;=+ @)%^ Zffvf sfofn

{ o, e/}xjfs ]f :yfkgf
lj=;=+ @)%& ;~rostfx{¿nfO{ ljzi]f ;fk6L, 3/ ;fk6L kb|fg ug{ ;?
'
lj=;=+ @)%* ;~rostfx{¿nfO{ zl}Ifs ;fk6L kb|fg ug{ ;?
'
@)^!–@)&) lj=;=+ @)^! Zffvf sfofn
{ o, wgu9Ls ]f :yfkgf
lj=;=+ @)^@ Zffvf sfofn
{ o, x6]f8}fs ]f :yfkgf
lj=;=+ @)^@ Zffvf sfofn
{ o, gk]fnuGhs ]f ;v
' t{]df :yfgfGt/0f
lj=;=+ @)^% Zffvf sfofn
{ o, e/}xjfs ]f j6'jndf :yfgfGt/0f
lj=;=+ @)^( ;~rostfn
{ fO{ ;/n rqmsh {f kb|fg ug{ ;?
'
lj=;=+ @)&) ;j]fsG]b| , l;x+b/af/s ]f :yfkgf
lj=;=+ @)&) ;~rost {f cfi}fwfk]rf/ ;xofu
] sfoq{mds ]f ;?
' cft
@)&!–xfn;Dd lj=;=+ @)&! Zffvf sfofn
{ o, sfx]nk/'s ]f :yfkgf
lj=;=+ @)&! ADFIAP s ]f ;b:otf kf|Kt u/s
] ]f
lj=;=+ @)&! ICAN n] kb|fg ug{] BPA Award-2013 kf|Kt
lj=;=+ @)&@ ;j]fsG]b,| kN'rfs
] s ]f :yfkgf
lj=;=+ @)&@ ;~rost {f ;T's/]L tyf lzz' :ofxf/ ;l'jwf ofh
] gf ;?
'
lj=;=+ @)&@ ICAN n] kb|fg ug{] BPA Award-2014 kf|Kt
lj=;=+ @)&# ;~rostfn
{ fO{ 3/ ddt{ ;fk6L kb|fg ug{ ;?
'
lj=;=+ @)&# ADFIAP s ]f Corporate Governance Award- 2016 kf|Kt
lj=;=+ @)&# sdr{f/L ;~ro sfi]f Pg
] , @)!( s ]f gjf+} ;z
+ fw]g
lj=;=+ @)&# ICAN n] kb|fg ug{] BPA Award-2015 kf|Kt
lj=;=+ @)&$ ADFIAP s ]f Corporate Governance Award- 2017 kf|Kt
lj=;=+ @)&% Zffvf sfofn
{ o, hgsk/'s ]f :yfkgf
lj=;=+ @)&% ;~rost {f cfi}fwfk]rf/ tyf 3fts /fu
] ladf ofh
] gfs ]f ;?
' cft
 lj¬o ;"rL kl/R5]b !
1.1 kl/ro !
1.2 P]ltxfl;s k[i7e"ld !
1.3 p2]Zo tyf sfo{x¿ @
sd{rf/L ;~ro sf]ifsf] kl/ro
! 1.4 b"/b[li6 (Vision)
1.5 bL3{sfnLg nIo
1.6 Joj:yfksLo dfGotf(Core Values)
1.7 /0fgLlts :tDex¿ tyf /0fgLltx¿
1.8 cGt/f{li6«o ;b:otf (International Membership)
@
@
#
#
%

kl/R5]b @
2.1 ;ª\u7gfTds ;+/rgf ^
2.2 ;ldlt tyf pk;ldltx¿ *
2.3 ;ldlt tyf pk;ldltx¿sf] kfl/>lds Joj:yf !#
;+:yfut ;+/rgf /
@
2.4 dfgj ;+;fwg Joj:yfkg !#
2.5 ;+:yfut ;'zf;g !^
;'zf;g 2.6 Jofj;flos d"No dfGotf tyf g}ltstf
2.7 ;"rgf k|jfx k|0ffnL
!&
!&
2.8 ;+:yfut ;fdflhs pQ/bfloTj !*
2.9 hf]lvd Joj:yfkg !*
2.10 cfGtl/s lgoGq0f k|0ffnL !*

#
sf]ifsf] cfGtl/s tyf
af≈o kIfsf] ljZn]if0f
kl/R5]b #
3.1 sf]ifsf] cfGtl/s jftfj/0f @)
3.2 sf]ifsf] af≈o jftfj/0f @)
3.3 sf]ifsf] ;an kIf, b'a{n kIf Pj+ cj;/ / r'gf}tLx¿ @@

kl/R5]b $
4.1 ;~rostf{sf] cfa4tf (Membership) @%
4.2 ;~rostf{sf] ;ª\Vofdf j[l4sf] cj:yf @%
(Increament of EPF Contributors)
sf]ifsf] d'Vo sf/f]af/
$ 4.3 ;~rosf]if /sd j[l4sf] k|j[lQ
(Trends of Provident Fund Increament)
4.4 ;~rostf{sf] sf]if ;ª\sngsf] k|j[lQ
(Trends of PF Collection)
4.5 ;~ro sf]if /sd e'QmfgLsf] k|j[lQ
@^

@&

@*
( Trends of PF Withdrawals)

kl/R5]b %
5.1

%
sf]ifsf] /sddf ljQLo k|ltkmn @(
sf]ifsf d'Vo ;]jf tyf ;'ljwfx¿ 5.2 ;fk6L ;'ljwf (Loan Schemes) #!
5.3 ;fdflhs ;'/Iff ;'ljwf #%
(Social Security Benefits)
5.4 sf]ifsf cGo yk ;]jfx¿ (Other Services) #&

kl/R5]b ^
ljQLo ljZn]if0f
^ 6.1 cfly{s jif{ @)&$÷&% sf] ljQLo cj:yfsf] ljZn]if0f
6.2 ljut % jif{sf] ljQLo cj:yfsf] t'ngfTds ljj/0f
6.3 sf]ifsf] n]vf tyf n]vfk/LIf0f
$)
$@
$%

kl/R5]b= & cfly{s jif{ @)&$÷&% sf k|d'v pknlAwx¿ $^

kl/R5]b= * sf]ifsf] efjL of]hgf (Future Plan) $(
kl/lzi6x¿ sf]ifsf P]g, lgod, gLlt tyf sfo{ljlwx¿
sf]ifsf] nufgL ePsf k|d'v kl/of]hgfx¿
cfly{s jif{ @)&$÷&% sf] ljQLo ljj/0fx¿
 kl/R5]b – !
sd{rf/L ;~ro
sf]ifsf] kl/ro
Oltxf;df ;'Gwf/fl:yt sf]ifsf] ejg
!=! kl/ro
g]kfn ;/sf/, ;ª\ul7t ;+:yfsf sd{rf/Lx¿ / cGo sd{rf/L Pjd\ sfdbf/x¿sf] ;~ro sf]if Joj:yfkg ug{ sd{rf/L
;~ro sf]if P]g, @)!( åf/f @)!( ;fn efb| #! ut] sd{rf/L ;~ro sf]ifsf] :yfkgf ePsf] xf] .
ldlt @)&# cflZjg !* ut] ePsf] sd{rf/L ;~ro sf]if P]g, @)!( sf] gjf}+ ;+zf]wgaf6 sf]ifsf] sfo{If]q / bfo/f
lj:tf/ eO{ g]kfn ;/sf/ / ;ª\ul7t ;+:yfsf sd{rf/Lx¿, cGo sd{rf/Lx¿ / :j/f]huf/df ;+nUg JolQmx¿sf]
lgldQ ;d]t ;~ro sf]if, lgj[Qe/0f sf]if nufot cGo ;fdflhs ;'/Iff sf]ifx¿ ;~rfng ug{ ;Sg] ;+:yfsf] ¿kdf
sf]ifnfO{ kl/0ft u/]sf] 5 .

!=@ P]ltxfl;s k[i7e"ld

;}lgsx¿sf] ;]jflgj[Q hLjgdf cfly{s /fxt k'¥ofpg] p2]Zon] lj=;+= !((! Dff ;}lgs b|Jo sf]if :yfkgf ePsf] lyof] .
o; Joj:yfnfO{ lj:tf/ u/L lghfdtL sd{rf/Lsf lgldQ lj=;+=@))! df lghfdtL k|f]le8]G6 km08sf] Joj:yf ul/of] .
;~ro sf]if ;DaGwL ePsf oL b'j} Joj:yfnfO{ PsLs[t u/L lj=;+=@)!& ;fndf cy{ dGqfno cGtu{t sd{rf/L ;~ro
sf]if ljefusf] :yfkgf ul/of] . b]zdf ;~ro sf]if Joj:yfkgnfO{ cem k|efjsf/L agfpg] p2]Zon] lj=;+= @)!( ebf}
#! ut] lghfdtL sd{rf/L, g]kfnL ;]gf / g]kfn k|x/Lsf sd{rf/L ;d]tsf nflu sd{rf/L ;~ro sf]if P]g, @)!(
hf/L u/L Ps cljlR5Gg pQ/flwsf/jfnf :jzfl;t ;ª\ul7t ;+:yfsf] ¿kdf jt{dfg sd{rf/L ;~ro sf]ifsf] :yfkgf
ePsf] xf] .
;'?df g]kfnL ;]gf, g]kfn k|x/L / lghfdtL sd{rf/Lsf] ;~ro sf]if Joj:yfkg ub}{ cfPsf] sf]ifn] @)#^ ;fnb]
lv lzIfsx¿ / @)$& ;fnb]lv lghL If]qsf ;ª\ul7t ;ª\3 ;+:yfdf sfo{/t sd{rf/L tyf sfdbf/x¿nfO cfkm\gf]
bfo/fdf ;dflxt u/]sf] 5 . xfn sf]ifn] sl/a ^ nfv ;~rostf{sf] sl/a ?=@ ;o &( ca ;~rosf]if, sl/a ?=
#) ca{ hu]8f sf]if / sl/a ?= # ca{ bfloTj;d]t u/L sl/a ?= # ;o !@ ca{ s'n ;|f]tsf] Joj:yfkg ub}{ cfPsf]n]
;|f]t kl/rfngsf] b[li6sf]0faf6 sf]if Ps j[xt\ ljQLo ;+:yfsf] ¿kdf :yflkt x'Fb} uPsf] 5 .
 2
xfn nlntk'/, k'Nrf]sdf s]Gb|Lo sfof{no /x]sf] sf]ifn] ;ftj6} k|b]zsf ljleGg * :yfgdf zfvf sfof{nox¿, #
:yfgdf ;]jf s]Gb|x¿ / sf7df8f+}sf] 7d]ndf d'Vo sfof{no ;~rfng u/L ;a} If]qsf ;~rostf{x¿nfO{ ;]jf k|jfx
ub}{ cfPsf] 5 .

!=# sf]ifsf] p2]Zo tyf sfo{x¿

sd{rf/L ;~ro sf]if P]g, @)!( cg';f/ g]kfn ;/sf/ / ;ª\ul7t ;+:yfsf sd{rf/Lx¿, cGo sd{rf/Lx¿
/ :j/f]huf/df ;+nUg JolQmx¿sf] lgldQ ;~ro sf]if, lgj[Qe/0f sf]ifnufot cGo ;fdflhs ;'/Iff sf]ifsf]
Joj:yf ug{' sf]ifsf] k|d'v p2]Zo xf] . o; p2]Zo k|flKtsf nflu sf]ifn] b]xfosf sfo{x¿ ;Dkfbg ug{ ;Sg]
sfg'gL Joj:yf /x]sf] 5 M
•• ;~rostf{sf] gfddf s§L ePsf] sf]if /sdsf] ;Íng tyf Joj:yfkg,
•• pknAw ;|f]tnfO{ ;'/lIft tyf k|ltkmno'Qm If]qdf kl/rfng,
•• ;|f]tsf] kl/rfngaf6 k|fKt k|ltkmnsf] ;dfg'kflts ljt/0f,
•• lgj[Qe/0f sf]ifsf] ;~rfng tyf Joj:yfkg,
•• ;fdflhs ;'/Iff tyf cGo ;'ljwfx¿sf] ;~rfng tyf Joj:yfkg,
•• ;]jfsfnLg cfjZostfsf nflu ljljw k|sf/sf ;fk6Lsf] ;'ljwf ;~rfng tyf Joj:yfkg,
•• ;fdflhs ;'/Iffsf gjLgtd\ ;'ljwfx¿sf] cWoog tyf cg';Gwfg,
•• k|To]s jif{sf] sf/f]af/x¿sf] jflif{s k|ltj]bg tof/ u/L g]kfn ;/sf/df k]; .

!=$ b"/b[li6 (Vision)

•• /fli6«o ;fdflhs ;'/If0f k|bfossf] cu|0fL e"ldsfåf/f sf]ifnfO{ cGt/f{li6«o:t/sf] ;fdflhs ;'/If0f ;+:yfsf] ¿kdf
:yflkt ug]{ .

!=% bL3{sfnLg nIo (Mission)

•• k|efjsf/L ;|f]t kl/rfng, lbuf] Pjd\ cfsif{s ;'ljwf, u'0f:t/Lo ;]jf tyf ;DefJo ;fdflhs ;'/If0f sfo{qmdsf]
lj:tf/sf] dfWodåf/f ;a} k|sf/sf /f]huf/;Dd sf]ifsf] bfo/f lj:tf/ u/L sf]ifnfO{ g]kfnsf] k|ltli7t ;fdflhs
;'/If0f ;+:yfsf] ¿kdf :yflkt ug]{,
•• gjLg Joj:yfkg k4lt, u'0ffTds ;~hfnsf] ljsf; / lj:tf/, pBdzLn / k|lt:kwL{ sfo{k4lt, ;xsfo{ /
;fem]bf/Lsf cfwf/df sf]ifnfO{ Ps ;Ifd cGt/f{li6«o ;fdflhs ;'/If0f ;+:yfsf ¿kdf ljsf; ug]{,
•• ;~ro sf]if / ;fdflhs ;'/If0f ;'ljwfx¿sf] ;'Joj:yfkgåf/f ;~rostf{nfO{ ;dflhs ;'/If0fsf] k|Tofe"lt lbO{
sf]ifnfO{ ;Gt'i6 ;~rostf{sf] 7"nf] kl/jf/ (A happy big family of satisfied members) agfpg],
•• sf]ifdf pknAw bL3{sfnLg artnfO{ b]zsf] k"jf{wf/ ljsf;sf] If]qdf pkof]u u/L cfly{s ljsf;df of]ubfg ug]{ .

ljz]if ;fk6L
à @ jif{ lgoldt sf]ifs§L u/]sf] x'g'kg]{,
à ;~ro sf]if /sdsf] *) k|ltzt;Dd ;fk6Lsf] ?kdf pkof]u ug{
;lsg],
s
d{r
à k|To]s aif{df k'gM ;fk6L lng ;lsg],
f/L
;~
ro
s
f]if
 3
!=^ Joj:yfksLo dfGotf (Core Values)
sf]ifn] cfkm\gf] b"/b[li6 tyf bL3{sfnLg nIo / ;f] cg'¿ksf /0fgLltx¿ sfo{Gjog ug{ b]xfosf Joj:yfksLo
dfGotfx¿ cjnDag u/]sf] 5 M

!=& sf]ifn] xfn cjnDag u/]sf /0fgLlts :tDex¿, /0fgLlt tyf sfo{gLltx¿ b]xfocg'¿k /x]sf
5g\ M
!= /0fgLlts :tDex¿ M
sf]ifnfO{ ;'b[9 / ultzLn ;+:yfsf] ¿kdf ljsf; ug{ b]xfosf kfFr d'Vo ljifox¿nfO{ sf]ifsf k|d'v /0fgLlts
:tDesf] ¿kdf cjnDag ul/g]5 M
-s_ sf]ifsf] sfo{If]q / bfo/f lj:tf/ .
-v_ ljQLo ;|f]tsf] lbuf] Joj:yfkg .
-u_ ;~rostf{d}qL ;]jf k|jfx .
-3_ ;+:yfut ;'b[9Ls/0f / Ifdtf ljsf; .
-ª_ ;"rgf tyf k|ljlwsf] k|efjsf/L pkof]u .

@= /0fgLltx¿ M
-s_ sfo{ If]q / bfo/f lj:tf/M
sd{rf/L ;~ro sf]if P]g, @)!( sf] gjf}F ;+zf]wgn] sf]ifnfO{ k/Dk/fut ¿kdf cjsfz sf]if Joj:yfkg ug]{
;+:yfaf6 ;du| ;fdflhs ;'/Iff k|bfos ;+:yfsf] ¿kdf ¿kfGt/0f ug]{ sfg'gL cfwf/ k|bfg u/]sf]n] tbg'¿k
sf]ifsf] sfo{ If]q / bfo/f lj:tf/ u/L sf]ifnfO{ d'n'ssf] cu|0fL ;fdflhs ;'/Iff ;+:yfsf] ¿kdf :yflkt ug{
b]xfosf /0fgLltx¿ cjnDag ul/g]5 M
•• of]ubfgdf cfwfl/t ;fdflhs ;'/Iff of]hgfsf] sfof{Gjog ug]{ .
•• g]kfn ;/sf/n] /fi6«;]js sd{rf/Lx¿sf nflu nfu" ug]{ of]ubfgdf cfwfl/t lgj[Qe/0f of]hgf ;~rfng
ug]{ lgsfosf] ¿kdf lhDd]jf/L jxg ug]{ .
•• 5l/P/ /x]sf cjsfz sf]ifx?nfO{ sd{rf/L ;~ro sf]ifsf] bfo/fdf Nofpg] .
•• ;ª\ul7t Pjd\ lghL If]qsf ;Dk"0f{ sfdbf/ tyf sd{rf/L Pjd\ :j/f]huf/ tyf j}b]lzs /f]huf/df ;+nUg
JolQmx¿nfO{ sf]ifdf cfa4 ug{] . g
j]b
|k t %
l
÷&
lif{s $
jf @)&
 4
-v_ ljQLo ;|f]tsf] lbuf] Joj:yfkgM
sf]ifsf] sfo{If]q / bfo/fdf ePsf] lj:tf/;d]tsf sf/0f k|To]s jif{ a9\b} hfg] bL3{sfnLg ljQLo ;|f]tsf]
pkof]u pTkfbgd"ns If]qdf j[l4 ug{, ;~rostf{ ;fk6LnfO{ p2]Zod"ns agfpg, t/ntfnfO{ lglZrt ;Ldfdf
sfod /fVg, nufgLsf] k|ltkmn j[l4 ug{, c;"nLnfO{ k|efjsf/L agfpg / ;du| hf]lvd Go"gLs/0f ug{ b]xfosf
/0fgLltx¿ cjnDag ul/g]5M
•• sf]ifsf] bL3{sfnLg ljQLo ;|f]tnfO{ ;'/Iff, k|ltkmn Pjd\ lbuf]kgf ;'lglZrt x'g] pTkfbgzLn If]qdf
pkof]u u/L nufgL ;+/rgfsf] Joj:yfkg (Portfolio Management) ug]{ .
•• ;fj{hlgs – lghL ;fem]bf/L tyf ;fj{hlgs – ;fj{hlgs ;fem]bf/Lsf] cjwf/0ff cg'¿k ;ª\3Lo ;/sf/,
k|b]z ;/sf/, :yfgLo tx tyf ;+:yfut nufgLstf{x¿;Fu ;fem]bf/L / ;xsfo{ ug]{ .
•• b]zsf] kF"hL ahf/sf] ljsf;df ;xof]u k'¥ofpg kF"hL ahf/sf ljleGg pks/0fx¿df ;|f]t kl/rfng
ug]{ .
•• ;~rostf{ ;fk6L k|jfx Pjd\ c;'nL;DaGwL df}h'bf gLltdf k'g/fjnf]sg ug]{ .
•• cGt/f{li6«o ;fdflhs ;'/Iff ;+:yfn] hf/L u/]sf] …;fdflhs ;'/Iff ;+:yfsf] nufgL Joj:yfkg ;DaGwL
dfu{bz{gÚ sf] cg';/0f ub}{ hfg] .

-u_ ;~rostf{d}qL ;]jf k|jfx M

sf]ifsf] ;]jfdf ;~rostf{sf] ;xh kxF'r ;'lglZrt ug{, ;~rostf{k|ltsf] hjfkmb]lxtf tyf kf/blz{tf ;'lglZrt
ug{ Pjd\ ;~rostf{sf] ;]jfnfO{ k|efjsf/L, ljZj;gLo, u'0f:t/Lo / ;~rostf{d}qL agfpg ;]jf k|jfx k|s[ofdf
;d;fdlos ;'wf/ ub}{ sf]if / ;~rostf{aLrsf] ;DaGw ;'b[9 agfpg b]xfosf /0fgLltx¿ cjnDag ul/g]5 M

•• ;~rostf{ ;]jf k|jfxdf ;"rgf tyf ;~rf/ k|ljlw Pjd\ cfw'lgs a}lª\sª k|0ffnLsf] pRrtd pkof]u
ug{] .
•• sf]ifsf] ljQLo Ifdtfsf cfwf/df ;~rostf{nfO{ cfsif{s ;]jf, ;'ljwf / k|ltkmn k|bfg ug{] .
•• ;~rosttf{nfO{ sf]ifsf] ;du| ultljlw ;xh ¿kdf hfgsf/L x'g] cj:yf l;h{gf ug]{ .
•• cGt/f{li6«o ;fdflhs ;'/Iff ;+:yfn] hf/L u/]sf] ;fdflhs ;'/Iff ;+:yfsf] ;]jf k|jfx Joj:yfkg ;DaGwL
dfu{bz{gsf] cg';/0f ub}{ hfg] .

-3_ ;+:yfut ;'b[9Ls/0f / Ifdtf ljsf;M

sf]ifsf] /0fgLlts nIo tyf p2]Zo k"/f ug{ dfgj ;+;fwgsf] Joj:yfkg tyf ljsf;, gLltut Pjd\ ;+/rgfut
;'wf/, sfo{ k|lqmofdf ;'wf/ Pjd\ ef}lts ;|f]tsf] k|efjsf/L Joj:yfkgsf] dfWodaf6 sf]ifsf] k|lt:kwf{Tds Ifdtf
j[l4 u/L ;+:yfut ;'b[9Ls/0f tyf Ifdtf ljsf;sf nflu b]xfosf /0fgLltx¿ cjnDag ul/g]5 M
•• sfo{If]q / bfo/fdf x'g] lj:tf/sf] cfwf/df df}h'bf ;ª\u7gfTds ;+/rgf / b/aGbLdf cfjlws ¿kdf
k'g/fjnf]sg ug]{ .
•• dfgj ;+;fwg Joj:yfkg tyf ljsf; gLlt th'{df u/L sf]ifsf] dfgj ;+;fwg Joj:yfkgnfO{ k"jf{g'dfg
of]Uo (Predictable) agfpg] .
•• k|To]s ljefu tyf zfvf sfof{nosf] sfo{;Dkfbg nIo / dfkgof]Uo ;"rsx¿sf cfwf/df sfo{;Dkfbg
;Demf}tf (Performance Contract) u/L kl/0ffd xfl;n ug]{ .
•• g]kfn ljQLo k|ltj]bg dfg (NFRS) sf] cjnDag u/L ljQLo ljj/0fsf] z'4tf / ljZj;gLotf
s
d{r clej[l4 ug]{ .
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 5
•• sf]ifsf] sfo{jftfj/0fnfO{ ;]jfu|fxLd}qL / c;n agfpg] .
•• ljefux¿sf] Standard Operating Procedure (SOP) tof/ u/L sfo{ k|lqmofdf ;'wf/ ug]{ .
•• cGt/f{li6«o ;fdflhs ;'/Iff ;+:yfn] hf/L u/]sf] ;fdflhs ;'/Iff ;+:yfsf] ;+:yfut ;'zf;g ;DaGwL
dfu{bz{gsf] cg';/0f ub}{ hfg] .

-ª_ ;"rgf tyf ;~rf/ k|0ffnLsf] k|efjsf/L pkof]uM

sf]ifsf] ;du| sf/f]af/sf] ;~rfng tyf n]vfÍg, ;~rostf{ ;]jfk|jfx tyf ;"rgfsf] Joj:yfkgnfO{ k|efjsf/L
agfpg k|ljlwdf ePsf] ljsf; Pjd\ kl/jt{gcg'?k sf]ifsf] ;"rgf tyf ;~rf/ k|0ffnLdf cfw'lgsLs/0f ug{
b]xfosf /0fgLltx¿ cjnDag ul/g]5 M
•• sf]ifsf] ;du| Jofj;flos k|s[ofsf] k'g/fjnf]sg (Business Process Reengineering) u/L PsLs[t
;"rgf k|0ffnLsf] ljsf; / sfof{Gjog ug]{ .
•• cGt/f{li6«o ;fdflhs ;'/Iff ;+:yfn] hf/L u/]sf] ;fdflhs ;'/If0f ;+:yfsf] ;"rgf tyf ;~rf/
k|0ffnL;DaGwL dfu{bz{gsf] cg';/0f ub}{ hfg] .

!=* cGt/f{li6«o cfa4tf (International Affiliation)

-s_ ISSA Membership :
sd{rf/L ;~ro sf]if, cGt/f{li6«o ;fdflhs ;'/If0f ;+:yf (International Social Security Association-
ISSA) sf] ;Da4 ;b:o (Associate Member) /x]sf] 5 . ;~ro sf]if Joj:yfkgsf cltl/Qm ;fdflhs
;'/Iffsf If]qdf sfo{ ug]{ b]zsf] cu|0fL ;+:yf ePsf]n] sf]ifn] ;g\ !(*) df ISSA sf] ;Da4 ;b:otf (Associate
Membership) k|fKt u/]sf] xf] .

-v_ ADFIAP Membership :

sd{rf/L ;~ro sf]if, Plzof tyf k|zfGt If]qsf ljsf; ljQ sDkgLx¿sf] ;+:yf (Association of Development
Financing Institutions in Asia and the Pacific- ADFIAP) sf] ;b:o /x]sf] 5 . b]zdf ljQLo ;|f]t kl/rfng
ug]{ cu|0fL ;+:yf ePsf]n] sf]ifn] ;g\ @)!$ df ADFIAP sf] ;b:otf k|fKt u/]sf] xf] .

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;+:yfut ;+/rgf / ;'zf;g

@=! ;ª\u7gfTds ;+/rgf

sf]ifsf] d"n ;ª\u7gfTds ;+/rgfcGtu{t ;ft ;b:oLo Ps ;~rfns ;ldlt, ;~rfns ;ldlt Pjd\ k|zf;s :t/Lo
;ldltx¿, k|zf;sLo k|d'vsf ¿kdf Ps k|zf;s, b'O{ d'Vo clws[tx¿, bz ljefux¿, gf}+j6f zfvf sfof{nox¿ /
b'O{j6f ;]jf s]Gb|x¿;lxtsf] ;+:yfut ;+/rgf b]xfocg'¿k /x]sf] 5 M

zfvf sfof{no zfvf sfof{no

sf]xnk'/ hgsk'/

@)&% df3 d;fGt;Dd sfof{Gjogdf /x]sf] sf]ifsf] ;ª\u7gfTds ;+/rgf

sd{rf/L ;~ro sf]if P]g, @)!( sf] bkmf ^s n] sf]ifsf] b}lgs sfo{ ;~rfngsf nflu sf]ifsf] k|zf;sLo k|d'vsf
¿kdf k|zf;s /xg] Joj:yfcg'¿k g]kfn ;/sf/ -dlGqkl/ifb\_ n] @)&% j}zfvdf >L t'n;L k|;fb uf}tdnfO{ kfFr
jif{sf nflu ;f] kbdf lgo'Qm u/]sf] 5 . ;fy}, g]kfn ;/sf/, cy{ dGqfno / sf]ifsf k|zf;s aLr ePsf] sfo{;Dkfbg
;Demf}tfn] k|zf;ssf] sfo{ tyf lhDd]jf/L ;'lglZrt ul/Psf] 5 .

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 7
sf]if ;~rfns ;ldltåf/f :jLs[t ;ª\u7gfTds ;+/rgfcg';f/ sf]ifdf sfo{ ;~rfng / ;+:yfut Joj:yfkgtkm{
b'O{ hgf d'Vo clws[t / bz ljefux¿sf] :yfkgf ul/Psf] / bz ljefux¿dWo] cfGtl/s n]vfk/LIf0f ljefu
n]vfk/LIf0f ;ldltcGtu{t / of]hgf cg'udg tyf d"NofÍg ljefu k|zf;scGtu{t /x]sf]df ;~rfns ;ldltsf] ldlt
@)&%÷!)÷!& sf] lg0f{ocg'?k sf]ifsf] ;ª\u7gfTds ;+/rgfdf kl/jt{g eO{ b'O{ ;x–k|zf;s -d'Vo clws[tx¿_,
P3f/ j6f ljefux¿, cf7 j6f zfvf sfof{nox¿ / tLg j6f ;]jf s]Gb|x¿;lxt b]xfosf] ;ª\u7gfTds ;+/rgf
:jLs[t eO{ @)&% kmfu'g ! ut]af6 nfu" ePsf] 5 M

d'Vo
k|aGws
dfgj
;+;fwg
-
tyf
cfGtl/s
Joj:yfkg
ljefu

xfnsf] ;ª\u7gfTds ;+/rgfdf n]vfk/LIf0f ljefu eg] n]vfk/LIf0f ;ldltcGtu{t / * j6f zfvf sfof{no / # j6f
;]jf s]Gb|x¿ k|zf;s cGtu{t /x]sf 5g\ .
sd{rf/L ;~ro sf]if P]g, @)!( sf] bkmf !!s= df ePsf] Joj:yfcg'¿k sf]ifsf] cg'udg tyf lg/LIf0f sfo{sf] nflu
g]kfn ;/sf/ cy{ dGqfnoaf6 Ps ;+oGq lgdf0f{ eO{ sf]ifsf] lqmofsnfkx¿sf] lgoldt cg'udg tyf lg/LIf0f x'Fb}
cfPsf] 5 .

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 8
@=@ ;ldlt tyf pk;ldlt
sf]ifsf] ;+:yfut ;+/rgfcGtu{t /x]sf ljleGg ;ldlt tyf pk;ldltsf] ljj/0f b]xfocg'¿k /x]sf] 5 M
!= ;~rfns ;ldlt
-s_ u7g M
sd{rf/L ;~ro sf]if P]g, @)!( sf] bkmf $ n] sf]ifsf] ;~rfng Pjd\ Joj:yfkgsf] nflu g]kfn ;/sf/af6
lgo'St cWoIfsf] cWoIftfdf g]kfn ;/sf/sf] ljleGg ;]jfaf6 g]kfn ;/sf/n] dgf]lgt u/]sf # hgf ;~rfns,
a}ª\s, ljQLo ;+:yf tyf cGo ;ª\ul7t ;+:yfx?jf6 g]kfn ;/sf/n] dgf]lgt u/]sf @ hgf ;~rfns /
sf]ifsf k|zf;s u/L ;ft ;b:oLo ;~rfns ;ldltsf] Joj:yf u/]sf] 5 . xfn sf]ifsf] ;~rfns ;ldltdf
b]xfoadf]lhd ;~rfnsx¿ /xg'ePsf] 5 M

v_ ;~rfns ;ldltdf kl/jt{g M

cfly{s jif{ @)&$÷&% df sf]ifsf] ;~rfns ;ldltsf cWoIf / ;~rfnsdf b]xfocg'¿k kl/jt{g ePsf] 5 M
•• ;lrj >L k|]ds'df/ /fO{ ldlt @)&@÷)(÷)# b]lv @)&$÷$÷!( ;Dd sf]ifsf] ;~rfns ;ldltsf]
cWoIfdf /xg'ePsf] lyof] .
•• ;x;lrj >L u0f]z k|;fb kf08]o ldlt @)&#÷)&÷)# b]lv @)&%÷)$÷!) ;Dd sf]ifsf] ;~rfns
;ldltsf] ;b:odf /xg'ePsf] lyof] .
•• ;xfos /yL >L /fdz/0f sfsL{ ldlt @)&$÷)(÷!& b]lv @)&%÷)*÷)* ;Dd sf]ifsf] ;~rfns
;ldltsf] ;b:odf /xg'ePsf] lyof] .
•• k|x/L gfoj dxflg/LIfs >L dfwj k|;fb hf]zL ldlt @)&$÷)%÷@& b]lv @)&$÷!@÷@( ;Dd sf]ifsf]
;~rfns ;ldltsf] ;b:odf /xg'ePsf] lyof] .
•• k|x/L gfoj dxflg/LIfs >L kjg k|;fb v/]n ldlt @)&$÷)@÷)# b]lv @)&$÷)#÷#) ;Dd sf]ifsf]
;~rfns ;ldltsf] ;b:odf /xg'ePsf] lyof] .
•• k|zf;s >L s[i0f k|;fb cfrfo{n] ldlt @)^(÷)%÷@! b]lv @)&$÷)%÷@) ;Dd sf]ifsf] k|zf;ssf]
tkm{af6 ;~rfns ;ldltsf] ;b:odf k|ltlglwTj ug'{\ePsf] lyof] .
•• sfo{afxs k|zf;s >L bLks /f}lgof/n] @)&$÷)%÷@# b]lv @)&%÷)!÷!) ;Dd sf]ifsf] k|zf;ssf]
tkm{af6 ;~rfns ;ldltsf] ;b:odf k|ltlglwTj ug'{ePsf] lyof] .

-u_ ;~rfns ;ldltsf] sfd, st{Jo / clwsf/ M

•• sd{rf/L ;~ro sf]if P]g, @)!( -;+zf]wg;d]t_ n] ;~rfns ;ldltsf] sfd, st{Jo, lhDd]jf/L tyf
s hjfkmb]lxtf tf]s]sf] 5 .
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 9
•• ;~rfns ;ldltn] sf]ifsf] sfo{ Jojl:yt Pjd\ ;ª\ul7t ¿kdf ;~rfng ug{ cfkm"df lglxt clwsf/
k|zf;s jf s'g} pk;ldltnfO{ / k|zf;sn] cfkm"df lglxt clwsf/ cfkm" dftxtsf sd{rf/LnfO{
k|Tofof]hg ug]{ Joj:yf /x]sf] 5 .

-3_ ;~rfns ;ldltsf] vr{ M

•• ;~rfns ;ldltsf ;b:on] ;ldltsf] a}7sdf ;xefuL eP afkt k|lt a}7s ?=$,)))÷– sf b/n]
a}7s eQf kfpg] / cGo s'g} klg ;'ljwf k|bfg ug]{ Joj:yf g/x]sf] .
•• cfly{s jif{ @)&$÷&% df sf]if ;~rfns ;ldltsf] a}7ssf] ;ª\Vof @% /x]sf] / a}7s eQf tyf vr{
zLif{scGtu{t ?=!#,*),))!÷%* vr{ ePsf] 5 .

@ n]vfk/LIf0f ;ldlt
-s_ u7g M
sd{rf/L ;~ro sf]if -cfly{s k|zf;g_ lgodfjnL, @)^* sf] lgod @! n] sf]ifdf lgDg adf]lhd tLg–;b:oLo
n]vfk/LIf0f ;ldltsf] Joj:yf u/L sfd, st{Jo / clwsf/ tf]s]sf] 5 M

-v_ n]vfk/LIf0f ;ldltsf] sfd, st{Jo / clwsf/ M

•• sf]ifsf] n]vf tyf ljQLo ljj/0fx¿sf] k'g/fjnf]sg ug]{ / To:tf ljj/0fx¿df plNnlvt tYosf] ;Totf
olsg ug]{,
•• sf]ifsf] cfGtl/s lgoGq0f k|0ffnL tyf hf]lvd Joj:yfkg k|0ffnLsf] k'g/fjnf]sg ug]{,
•• sf]ifsf] cfGtl/s n]vfk/LIf0f;DaGwL sfo{sf] ;'kl/j]If0f tyf k'g/fjnf]sg ug]{,
•• sf]ifsf] n]vfk/LIf0f;DaGwL sfo{ ubf{ kfngf ug'{kg]{ cfr/0f, dfkb08 tyf lgb]{lzsfsf] kfngf eP
gePsf] s'/fsf] /]vb]v tyf k'g/fjnf]sg ug]{,
•• cfjZostfcg';f/ sf]ifsf] n]vf gLlt k'g/fjnf]sg u/L :jLs[ltsf] nflu ;~rfns ;ldlt;DfIf k]z ug{],
•• sf]ifsf] n]vf, ljQLo Joj:yf tyf n]vfk/LIf0fsf] ;DaGwdf ;~rfns ;ldltn] tf]lslbPsf] cGo sfo{
ug]{ .

#= hf]lvd Joj:yfkg ;ldlt

-s_ u7g M
hf]lvd Joj:yfkg lgb]{lzsf, @)&! n] sf]ifdf lgDgadf]lhd tLg ;b:oLo hf]lvd Joj:yfkg ;ldltsf] Joj:yf
u/L sfd, st{Jo / clwsf/ :ki6 tf]s]sf] 5 M

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 10
-v_ hf]lvd Joj:yfkg ;ldltsf] sfd, st{Jo / clwsf/ M
•• sf]ifsf] ljBdfg hf]lvd klxrfg u/L Joj:yfkg k|0ffnLsf] kof{Kttfsf] ;DaGwdf ;~rfns ;ldltnfO{
hfgsf/L u/fpg] / pko'Qm k|0ffnLsf] ljsf;sf] nflu ;'emfj lbg],
•• sf]ifsf] nufgL ultljlwdf lglxt hf]lvdsf] :t/, hf]lvd jxg Ifdtf, hf]lvd Joj:yfkgsf nflu
ljsf; u/]sf] /0fgLlt, gLltut Joj:yf / dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf]
;DaGwdf ;~rfns ;ldltdf ;'emfj lbg],
•• Joj:yfkgaf6 lgoldt ¿kdf hf]lvd Joj:yfkg k|ltj]bg lnO{ hf]lvdsf] cf+sng, d"NofÍg, lgoGq0f
tyf cg'udg s] s;/L e}/x]sf] 5 ;f] ;DaGwdf 5nkmn u/L ;~rfns ;ldltdf ;'emfj k]; ug]{,
•• hf]lvdo'Qm ;Dkltsf] nflu ul/Psf] Joj:yf kof{Kt eP gePsf] ljZn]if0f u/L ;~rfns ;ldltdf
;'emfj k]z ug{],
•• cy{tGqsf] s'g} ljz]if If]q jf ;du| If]qdf pTkGg ePsf] ;d:of jf kl/jt{gn] sf]ifsf] nufgLdf kg{
;Sg] c;/sf] cWoog u/L ;f]af6 pTkGg x'g] hf]lvd Go"gLs/0fsf nflu ;~rfns ;ldltdf ;'emfj
k]; ug]{,
•• s'g} kl/of]hgf shf{ k|:tfjsf] lglxt hf]lvdx¿sf] ljZn]if0f u/L ;~rfns ;ldltdf ;'emfj k]; ug]{,
•• sf]ifsf] Jofj;flos lg/Gt/tf of]hgf (Business Continuity Plan) / ljkb\ k'g?Tyfg of]hgf
(Disaster Recovery Plan) th'{df u/L sfof{Gjog ug{ nufpg] .

$_ kbk"lt{ ;ldlt
sd{rf/L ;~ro sf]if, sd{rf/L ;]jf zt{ lgodfjnL, @)$* -;+zf]wg;lxt_ n] sf]ifdf kfFr– ;b:oLo kbk"lt{
;ldltsf] Joj:yf u/L b]xfocg'¿ksf] sfd, st{Jo / clwsf/ tf]lslbPsf] 5 M
•• sf]ifdf l/Qm kbx¿ k"lt{ ug{ k|ltof]lutfsf] lsl;d lgwf{/0f ug]{ / a9'jf tyf v'Nnf k|ltof]lutfsf]
k|ltzt lgwf{/0f ug]{,
•• a9'jfåf/f k"lt{ ug'{kg]{ kbsf] nflu ;DefJo pDd]bjf/sf] sfo{Ifdtf d"NofÍg u/L of]Uotfqmdcg';f/
kbk"lt{ ug{ l;kmfl/; ug]{ .

%_ b'3{6gf Ifltk"lt{ /sd bfaL km5\of}{6 ;ldlt

sd{rf/L ;~ro sf]ifsf] hu]8f sf]if, sNof0fsf/L sf]if, lgj[Qe/0f sf]if / cGo sf]ifx¿ ;~rfng lgodfjnL,
@)^@ -;+zf]wg;lxt_ sf] lgod !! n] k|zf;ssf] cWoIftfdf kfFr ;b:oLo ;ldltsf] Joj:yf u/L lgDgfg';f/
sfd, st{Jo / clwsf/ tf]lslbPsf] 5 M
•• ;~rostf{sf] ;]jfsfndf d[To' ePdf jf k"0f{ cª\ueª\u ePdf lgh jf lghsf] xsjfnfnfO{ k|bfg ul/g]
b'3{6gf Ifltk"lt{ bfaLsf ;DaGwdf hfFra'em u/L lg0f{o ug]{ .

^_ ;DklQ bfloTj Joj:yfkg ;ldlt (Assets and Liability Management Committee, ALCO)
sf]ifsf] hf]lvd Joj:yfkg lgb]{lzsf, @)&! sf] Joj:yfaf6 k|zf;ssf] ;+of]hsTjdf cf7 ;b:oLo ;ldltsf]
Joj:yf u/L lgDgfg';f/ sfd, st{Jo / clwsf/ tf]lsPsf] 5 M
•• nufgL tyf ;|f]t pkof]u gLlt, hUuf, ejg tyf cGo ;Dklt Joj:yfkg gLlt, hu]8f sf]if Joj:yfkg
gLlt, ;~rostf{ ;fk6L gLlt, ;~ro sf]if df}Hbft Joj:yfkg gLlt th{'df tyf k'g/fjnf]sg u/L
:jLs[ltsf] nflu k]; ug]{ .
•• ;Dklt tyf bfloTjx¿sf] Maturity Profile tof/ ug{ nufO{ ;f]sf] cfwf/df t/ntf hf]lvdsf]
s
d{r ljZn]if0f ug]{,
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 11
•• a}ª\s tyf ljQLo ;+:yfx¿df k|rngdf /x]sf] d'2tL lgIf]k tyf shf{sf] k|rlnt Aofhb/sf] k|j[lQsf]
ljZn]if0f (Trend Analysis) u/L Aofhb/ hf]lvd tyf ahf/ hf]lvdsf] ljZn]if0f ug]{ .
•• gub k|jfx ljZn]if0fsf] cfwf/df t/ntf Joj:yfkg tyf ;|f]tsf] pkof]unfO{ k|efjsf/L agfpg] .
•• ;'/lIft Pjd\ k|ltkmno'Qm If]q klxrfg u/L sf]ifsf] cfDbfgL j[l4 ug{ cfjZos sfo{ of]hgf tof/ ug]{ .
•• sf]ifsf] ;Dkltx¿df lglxt hf]lvdsf] klxrfg / ljZn]if0f u/L ;f]sf] Joj:yfkgsf nflu cfjZos sfo{
of]hgf tof/ ug]{ .
•• sf]ifaf6 k|jfx ePsf shf{, nufgL, ;~rostf{ ;fk6L tyf 3/ hUuf axfn c;'nLsf nflu ePsf k|of;
/ ;f]sf] k|ultsf] dfl;s ¿kdf ;dLIff ug]{ .

&_ nufgL k|j4{g ;ldlt

sd{rf/L ;~ro sf]if P]g, @)!( sf] bkmf !(v n] k|zf;ssf] cWoIftfdf rf/ ;b:oLo nufgL k|j4{g ;ldltsf]
Joj:yf u/L lgDgfg';f/ sfd, st{Jo / clwsf/ tf]s]sf] 5 M
•• sf]ifsf] /sd ;'/lIft tyf a9L k|ltkmn k|fKt x'g] If]qdf nufgL ug{sf] lgldQ nufgL gLlt lgwf{/0f u/L
;~rfns ;ldltdf ;'emfj k]; ug]{ .

*_ ;~rostf{ cf}ifwf]krf/ ;xof]u sfo{j|md ;f]wegf{ ;ldlt M

;~rostf{ cf}iflw pkrf/ ;xof]u sfo{s|d, @)&) sf] k|s/0f !@-#_ n] sf]ifsf k|zf;ssf] cWoIftfdf kfFr–
;b:oLo ;ldltsf] Joj:yf u/L lgDgfg';f/ sfd, st{Jo / clwsf/ tf]s]sf] 5 M
•• cf}ifwf]krf/ ;xof]u sfo{qmdcGtu{t c;fdfGo / hl6n k|s[ltsf tyf låljwf x'g] /f]ux¿sf ;DaGwdf
k|bfg ul/g] ;'ljwfsf] clGtd lg0f{o ug]{ .

(_ sfo{s|d tyf ah]6 ;ldlt

sd{rf/L ;~ro sf]if, ah]6 lgb]{lzsf, @)&! sf] k|s/0f @) n] k|zf;ssf] ;+of]hsTjdf 5 ;b:oLo ;ldltsf]
Joj:yf u/L lgDgfg';f/ sfd, st{Jo / clwsf/ tf]lslbPsf] 5 M
•• s]Gb|Lo n]vf tyf vr{ ljefuaf6 k]; ul/Psf] k|f/lDes ah]6pk/ 5nkmn u/L h]7 d;fGtleq cfjZos
k'g/fjnf]sg, kl/dfh{g tyf ;+zf]wg;lxt l;kmfl/; ug]{ .
•• ah]6 l;kmfl/; ubf{ ut cfly{s jif{sf] :jLs[t jflif{s sfo{qmd tyf ah]6sf] ;dLIff;d]t k]; ug]{ .
•• :jLs[t jflif{s sfo{qmd tyf ah]6sf] sfof{Gjog k|ultsf] cw{jflif{s ;dLIff u/L ;~rfns ;ldlt;dIf
k]; ug{] .

!)_ shf{ tyf nufgL ;ldlt

sd{rf/L ;~ro sf]if, nufgL gLlt, @)&! sf] k|s/0f %=@ n] sf]ifsf k|zf;ssf] cWoIftfdf kfFr–;b:oLo shf{
tyf nufgL ;ldltsf] Joj:yf u/L lgDgfg';f/ sfd, st{Jo / clwsf/ tf]lslbPsf] 5 M
-s_ sf]ifdf ;ª\slnt /sdnfO{ shf{df k|jfx ug{] ;DaGwdf M
-!_ sf]ifn] ;~rostf{x¿nfO{ lbg] / lng] Aofhsf] b/ to ug{ ;~rfns ;ldlt;dIf l;kmfl/; ug]{ .
-@_ kl/of]hgf shf{sf] Aofhb/ k'g/fjnf]sg ug{ ;~rfns ;ldlt ;dIf l;kmfl/; ug]{,
-#_ kl/of]hgf shf{cGtu{tsf ;+:yfut shf{, ;xljQLos/0f shf{ / hdfgt shf{ k|jfxsf] :jLs[ltsf] lgldQ
;~rfns ;ldlt;dIf l;kmfl/; ug]{ .
-$_ kl/of]hgf shf{cGtu{tsf ;+:yfut shf{ / hdfgt shf{sf] k'g;{+/rgf, k'gtf{lnsLs/0f / gjLs/0fsf]
g
:jLs[ltsf] lgldQ ;~rfns ;ldlt;dIf l;kmfl/; ug]{ . |lt
j]b
k &%
÷
f lif{s)&$
j @
 12
-%_ ;xljQLos/0f shf{cGtu{tsf shf{x¿sf] xsdf ;xljQLos/0fsf] lg0f{ocg';f/ shf{ k'g;{+/rgf,
k'gtf{lnsLs/0f jf gjLs/0f k|:tfj :jLs[t ug]{ .
-^_ ;~rfns ;ldltaf6 :jLs[t eO;s]sf shf{x¿sf] k|jfx, cg'udg, lwtf] km's'jfnufot shf{
Joj:yfkg;Fu ;DalGwt cGo ;Dk"0f{ sfo{ ug]{,
-&_ sf]ifsf] nufgL gLltadf]lhd nufgLsf] ;Ldf, nufgLsf] ;+/rgf tyf cf};t k|ltkmnsf] cg'udg,
d"NofÍg tyf ljZn]if0f u/L ;~rfns ;ldltnfO{ hfgsf/L u/fpg] Pjd\ nufgL ljljwLs/0fsf] lgldQ
ckgfpg'kg]{ ljlw / k|lqmof cjnDag ug]{ .
-v_ sf]ifdf ;ª\slnt /sdnfO{ nufgL zLif{sdf k|jfx ug{] ;DaGwdf M
-!_ æsÆ ju{sf] a}Fs;Fu a}lª\sª tyf ljQLo sf/f]af/ ug{ ;~rfns ;ldlt;dIf l;kmfl/; ug]{, :jLs[t ePsf
jfl0fHo a}ª\sx¿;Fu a+}lª\sª tyf ljQLo sf/f]af/ ug]{ jf cfjZostfcg';f/ sf/f]af/ aGb ug]{,
-@_ ;/sf/L ;'/If0fkq vl/b ug]{, a+}lsË tyf ljQLo sf/f]af/ ug{ :jLs[t ePsf æsÆ ju{sf a}ª\sx¿df
d'2tL lgIf]kdf nufgL ug]{ .
-#_ a}Í jf ljQLo ;+:yfsf] z]o/ tyf l8a]Gr/df nufgL ug{ ;~rfns ;ldlt;dIf l;kmfl/; ug]{,
-$_ g]kfn ;/sf/sf] ;'/If0fkq jf d'2tL /l;b lwtf] /fvL a}Í jf ljQLo ;+:yfaf6 shf{ lng ;~rfns
;ldlt;dIf l;kmfl/; ug]{ .
-%_ Aofhb/ tyf t/ntfsf] cg'udg tyf ljZn]if0f u/L t/ntf Joj:yfkgsf nflu /0fgLlt to ug]{ .
-^_ sf]ifn] z]o/ nufgL u/]sf a}Í jf ljQLo ;+:yf Ps csf{df ufleg] qmddf lnO{g'kg]{ gLltut Joj:yfsf
nflu ;~rfns ;ldlt;dIf l;kmfl/; ug]{ .
-&_ sf]ifn] cfjf; kl/of]hgf ;~rfng ug{ tyf l:y/ ;DklQdf nufgL ug{ lg0f{ofy{ ;~rfns ;ldlt;dIf
l;kmfl/; ug]{ .

!!_ a]?h' km5\of}{6, d"NofÍg tyf cg'udg ;ldlt

sd{rf/L ;~ro sf]if -cfly{s k|zf;g_ lgodfjnL, @)^* sf] lgod @$ n] sf]ifdf d'Vo clws[tsf] ;+of]hsTjdf
kfFr–;b:oLo a]?h' km5\of}{6 d"NofÍg tyf cg'udg ;ldltsf] Joj:yf u/L lgDgfg';f/ sfd, st{Jo / clwsf/
:ki6 ul/lbPsf] 5 M
•• clGtd n]vfk/LIf0f k|ltj]bgdf cf}FNofOPsf ljifodf sf]if ;~rfns ;ldltn] lbPsf] k|ltlqmofsf] k|ult
ljj/0f k|fKt u/L ;f]sf] n]vfhf]vf tyf d"NofÍg u/L ;DalGwt ljefu dfkm{t sfof{Gjog ug{ lgb]{zg
lbg] .
•• dxfn]vfk/LIfssf] k|ltj]bg tyf Joj:yfkg kqdf cf}FNofOPsf ljifox¿sf] k|ult cj:yfsf] cg'udg,
n]vfhf]vf tyf d"NofÍg u/L ;DalGwt ljefudfkm{t sfof{Gjog ug{ lgb]{zg lbg] .
•• clGtd n]vfk/LIf0f k|ltj]bgdf ;~rfns ;ldltaf6 lbPsf lgb]{zgx¿sf] sfof{Gjog cj:yfsf] cfjlws
¿kdf ;dLIff ug]{ Pjd\ k|ultsf] d"NofÍg ug]{ .
•• cfGtl/s tyf clGtd n]vfk/LIf0fsf] s|ddf b]lvPsf a]?h'x¿sf] km5\of}+6 ug{ lgb]{zg lbg] .
•• ;fj{hlgs n]vf ;ldlt, cy{ dGqfno tyf ;Da¢ lgsfoaf6 dfu ePsf] a]?h';DaGwL ljj/0f, hafkm
Pjd\ hfgsf/L tof/ u/L ;DalGwt ljefudfk{mt ;DalGwt lgsfodf kqfrf/ ug]{ Joj:yf ug]{ .
•• a] ? h' km5\ o f} { 6 ;DaGwL sfo{ ; Dkfbg ubf{ ;DalGwt ljefu, zfvf, zfvf sfof{ n ox¿ tyf
kbflwsf/Lx¿;Fu 5nkmn ug]{ tyf cfjZos sfuhft dfu ug]{ .
s •• cfGtl/s n]vfk/LIf0f ljefuaf6 n]vfk/LIf0fsf] s|ddf b]vfOPsf cfly{s sf/f]af/;Fu ;DalGwt a]?h'x¿
d{r
f/L
;~
ro
s
f]if
 13
km5\of}{6 ug{ lgb]{zg lbg] / km5\of}{6sf] cj:yfsf af/]df cfjlws ¿kdf n]vfk/LIf0f ;ldltnfO{
hfgsf/L u/fpg] .
•• cfGtl/s tyf clGtd n]vfk/LIf0fsf] s|ddf b]lvPsf a]?h' km5\of}{6sf s|ddf ljleGg ljefu, zfvf Pjd\
zfvf sfof{nox¿af6 ;Dkfbg ePsf sfo{x¿sf] k|ultsf] cfjlws ¿kdf ;dLIff ug]{ .
•• a]?h' km5\of}{6sf] l;nl;nfdf s'g} ljifodf gLltut ;'wf/ ug{'kg]{ b]lvPdf n]vfk/LIf0f ;ldlt;dIf k];
ug]{ .
•• cfk"mn] ;Dkfbg u/]sf sfo{x¿sf] cfjlws k|ltj]bg n]vfk/LIf0f ;ldltdf k]; ug]{ .

@=# ;ldlt tyf pk;ldltx¿sf] kfl/>lds Joj:yf

;ldlt tyf pk;ldltsf cWoIf tyf ;b:ox¿n] k|To]s a}7sdf ;xefuL eP afkt b]xfo cg'¿k a}7s eQf kfpg]
Joj:yf /x]sf] 5 M

@=$ dfgj ;+;fwg Joj:yfkg

cfly{s jif{ @)&$÷&% df sf]ifdf s'n %@% hgf sd{rf/Lx¿sf] b/aGbL /x]sf] 5 . h;dWo] @%* hgf clws[t:t/
/ @^& hgf ;xfos:t/sf sd{rf/Lsf] b/aGbL /x]sf] 5 . sf]ifsf] :jLs[t ;ª\u7gfTds ;+/rgfdf tx % b]lv tx
!! ;Ddsf] b/aGbL /x]sf]n] tx ! b]lv tx $ ;Ddsf sd{rf/Lx¿sf] b/aGbLnfO{ sf]ifsf] s'n :jLs[t b/aGbLdf
;dfj]Zf ul/Psf] 5}g . o:tf] b/aGbLdf sfo{/t sd{rf/Lx¿sf] ;ª\Vof ^! /x]sf] 5 . sf]ifsf] l/Qm b/aGbLx¿df v'Nnf
k|lt:kwf{Tds / ;dfj]zL l;¢fGtsf] cfwf/df kbk"lt{ ug]{ Joj:yf 5 . ;xof]uL kbx¿ s/f/ ;]jfaf6 lng] Joj:yf
/x]sf] 5 .
sd{rf/Lx¿sf] j[lQ ljsf;, ;?jf, a9'jfnufot ;du| Joj:yfkgsf nflu sf]ifdf sd{rf/L ;~ro sf]if, sd{rf/L ;]jf
zt{ lgodfjnL -;+zf]wg;lxt_, @)$*, dfgj ;+;fwg gLlt tyf dfga ;+;fwg ljsf; of]hgf, @)&@ sfof{Gjogdf
/x]sf] 5 . ;fy}, sd{rf/Lx¿sf] nflu cjsfz sf]if, cf}ifwf]krf/;DjGwL Joj:yf, hLjg ;'/If0f sf]if / ;Gtlt 5fqjl[Q
Joj:yf;d]t sfof{Gjog ul/Psf] 5 . sf]ifsf sd{rf/LnfO{ ;]jfd'vL tyf k|efjsf/L agfpg k|f]T;fxL k'/:sf/ tyf
b08;DaGwL Joj:yf ul/Psf] 5 . oL ;a} Joj:yfx¿sf] sfof{Gjog 5'§f 5'§} sfo{ljlwaf6 ul/Psf] 5 .
sf]ifleqsf] 1fg Joj:yfkgnfO{ k|efjsf/L agfpg, Joj:yfksLo txdf /x]sf sd{rf/Lx¿sf] g]t[Tjsnf / lg0f{o Ifdtf
ljsf; u/L pQ/flwsf/L of]hgf (Succession Planning) ;'lglZrt ug{ / sd{rf/Lx¿aLr ;d"xut sfo{k|0ffnL
(Team Work) sf] ljsf; ug{ jl/i7 sfo{sf/L d~r (Senior Executive Forum) sf] Joj:yf ul/Psf] 5 .
o;cGtu{t Knowledge Sharing h:tf sfo{s|d ;~rfng u/L sd{rf/Ln] xfl;n u/]sf] 1fgnfO{ ;DalGwt ljefu
tyf zfvfdf sfo{/t sd{rf/Lx¿df cfbfg k|bfg ug]{ k|0ffnLsf] ljsf; ul/Psf] 5 .
g
j]b
|k t %
l
÷&
lif{s $
jf @)&
 14
!_ sd{rf/Lsf] juL{s/0f M
sf]ifdf cfly{s jif{ @)&$÷&% sf] cGTodf hDdf $*^ hgf sd{rf/Lx¿ sfo{/t /x]sf 5g\ . o; cfly{s jif{df
sf]ifdf $& hgf sd{rf/Lx¿ v'Nnf k|ltof]lutfTds k/LIff k|0ffnLaf6 sf]ifsf] ;]jfdf k|j]z u/]sf 5g\ eg] @# hgf
sd{rf/Lx¿ j9'jf ePsf 5g\ . ;f] cflY{fs jif{df sf]ifdf sfo{/t sd{rf/Lx¿ dWo] #% hgf sd{rf/L ;]jf lgj[Q
ePsf 5g\ . sf]ifdf sfo{/t sd{rf/Lx¿sf] ;+/rgfut ljZn]if0f b]xfoadf]lhd /x]sf] 5 M

s_ lnËsf] cfwf/df
cfly{s jif{ @)&$÷&% df sf]ifdf sfo{/t hDdf $*^ hgf sd{rf/LdWo] #*@ hgf k'?if sd{rf/L / !)$
hgf dlxnf sd{rf/L /x]sf 5g\ . sf]ifdf sfo{/t clws[t:t/sf @^* hgf sd{rf/LdWo] @@@ hgf k'?if / $^
hgf dlxnf sd{rf/L /x]sf 5g\ eg] / ;xfos:t/sf @!* hgf sd{rf/Lx¿ dWo] !^) hgf k'?if / %* hgf
dlxnf sd{rf/L /x]sf 5g\ .
lnËusf] cfwf/df

&*Ü
@@Ü
k'?if
dlxnf
@@Ü
v_ pd]/sf] cfwf/df
sf]ifdf @! jif{ k"/f u/L k'?ifsf] xsdf #% jif{ / dlxnfsf] xsdf $) jif{ ggf3]sf] JolQmn] ;]jf k|j]z ug{;Sg]
/ pd]/ %* jif{ jf tf]lsPsf] kbfjlw k"/f ePkl5 cjsfz kfpg] Joj:yf 5 . pd]/sf] cfwf/df sd{rf/Lx¿sf]
ljj/0f b]xfoadf]lhd /x]sf] 5 M
[

@!&
$*^

s
d{r
f/L
;~
ro
s
f]if
 15
-u_ z}lIfs of]Uotfsf] cfwf/df M
sf]ifsf] ;xfos:t/, tx % sf] kbdf ;]jf k|j]z ug{ :gfts tx / clws[t:t/, tx ^ sf] kbdf ;]jf
k|j]z ug{ :gftsf]Q/ tx jf ;f] ;/xsf] z}lIfs of]Uotf ePsf] x'g'kg]{ Joj:yf 5 . ;fy}, ljz]if of]Uotfsf
cfwf/df lgo'Qm x'g] sd{rf/Lx¿sf] ljz]if z}lIfs of]Uotf lgwf{/0f u/L ;]jf k|j]zsf] Joj:yf ul/Psf] 5 .
z}lIfs of]Uotfsf cfwf/df sd{rf/Lx¿sf] ljj/0f b]xfoadf]lhd /x]sf] 5 M
clws[t:t/ ;xfos:t/ hDdf
pkflw
;ª\Vof ;ª\Vof ;ª\Vof k|ltzt
:gftsf]Q/ jf ;f]eGbfdfly !#! $@ !&# #%=^
:gfts tx !)% (* @)# $!=*
k|lj0ftf k|df0fkq tx @# !@ #% &=@
P;=Pn=;L jf ;f] eGbf sd ( ^^ &% !%=$
hDdf @^* @!* $*^ !))=)

z}lIfs of]Uotfsf] cfwf/df

clws[t :t/ ;ª\Vof ;xfos:t/ :t/ ;ª\Vof
!#!

!)%
(*

^^
$@
@#
!@
(

:gftsf]Q/ jf ;f] :gfts tx k|lj0ftf k|df0fkq P;=Pn=;L jf

eGbf dfly tx ;f] eGbf sd

@_ Tfflnd tyf ljsf;

sf]ifsf sd{rf/Lx¿nfO{ k|lt:kwL{ agfpg tyf ;dofg's"n 1fg ;Lkdf bIf agfO{ sf]ifsf] pTkfbsTj j[l4 ug{
cfly{s jif{ @)&$÷&% df #@^ sd{rf/LnfO{ :jb]z / !@) sd{rf/LnfO{ ljb]zdf u/L hDdf $$^ sd{rf/Lx¿nfO{
;d;fdlos / sf]ifsf] sfo{ k|s[lt;Fu ;DalGwt tflnd tyf ;]ldgf/, uf]i7L, ;ef–;Dd]ng, cjnf]sg e|d0f /
cWoog e|d0fdf ;xefuL u/fOPsf] 5 .

#_ sd{rf/L sNof0fsf/L;DaGwL sfo{qmdx¿

sf]ifn] cfkm\gf sd{rf/Lx¿sf nflu ljleGg sNof0fsf/L ultljlwx¿ ;~rfng ub}{ cfPsf] 5 . cfˆgf sd{rf/Lsf]
:jf:Yok|ltsf] ;+j]bgzLntfnfO{ b[li6ut u/L cf}iflw pkrf/ ;'ljwfsf] Joj:yf u/]sf] 5 . o;sf ;fy} JolQmut
b'3{6gf aLdf, sfhlsl/of vr{, k|;"lt tyf l;z' :ofxf/ vr{, kf]zfs vr{, cfGtl/s ko{6g e|d0f cflb ;'ljwfx¿
k|bfg ub}{ cfPsf] 5 . ;fy}, sd{rf/Lx¿sf] ;]jfsfnLg cfjZostfnfO{ b[li6ut u/L ljleGg k|sf/sf ;fk6L
;'ljwfx¿;d]t k|bfg ug]{ Joj:yf ul/Psf] 5 .
sd{rf/L ;'ljwfsf ljleGg zLif{scGt{ut cfly{s jif{ @)&$÷&% df !& hgf sd{rf/Ln] s8f /f]u cf}iflw pkrf/
;'ljwf, ! hgf sd{rf/Ln] b'3{6gf ladf ;'ljwf, @! hgf sd{rf/Ln] sfhlsl/of vr{, @! hgf sd{rf/Ln] k|;"lt
g
tyf k|;"lt :ofxf/ vr{ / $$$ hgf sd{rf/Ln] cfGtl/s ko{6g e|d0fsf] ;'ljwf pkef]u u/]sf 5g\ . j]b
|lt k &%
÷
f lif{s)&$
j @
 16
$_ dfgj ;+;fwg n]vfÍg
sf]ifsf] dfgj ;+;fwg n]vfÍgsf nflu sd{rf/Lx¿sf] Jojxf/fTds cfr/0f h:t}M akmfbfl/tf, sf}zn, pTk|]/0ff
tyf k|efjsf/L cGt/lqmof, ;~rf/ / lg0f{osf] Ifdtf h:tf u'0fx¿nfO{ d"n cfwf/sf ¿kdf lnOPsf] 5 . dfgj
;|f]t Joj:yfkg tyf ljsf; vr{nfO{ dfgj ;|f]t k'FhL lgdf{0fdf ul/Psf] nufgLsf ¿kdf lnOPsf] 5 .
sf]ifsf $*^ sd{rf/Ln] sl/a ^ nfv ;~rostf{nfO{ ;]jf k|jfx ul//x]sf 5g\ . cfly{s jif{ @)&#÷&$ df k|lt
sd{rf/L s'n cfo ?= # s/f]8 *! nfv /x]sf]df cfly{s jif{ @)&$÷&% df k|lt sd{rf/L s'n cfo j[l4 eO{
?= % s/f]8 %) nfv k'u]sf] 5 . cfly{s jif{ @)&#÷&$ df k|lt sd{rf/L Joj:yfkg vr{ ?=!( nfv !! xhf/
/x]sf]df cfly{s jif{ @)&$÷&% df k|lt sd{rf/L Joj:yfkg vr{ ?=#$ nfv $^ xhf/ k'u]sf] 5 . sf]ifsf] ;~rfng
vr{df ePsf] j[l4 / sd{rf/L cjsf; x'Fbfsf] ;dodf k|bfg ul/g] lgj[Qe/0f tyf pkbfg, ;l~rt labfsf] tna,
sd{rf/L hLjg ;'/If0f sf]if / cf}ifwf]krf/ cg'bfg vr{sf nflu ul/Psf] bfloTj Joj:yfsf sf/0f o; cfly{s
jif{df k|lt sd{rf/L vr{df j[l4 ePsf] b]lvPsf] 5 . To:t} cfly{s jif{ @)&$÷&% df dfgj ;+;fwg ljsf;cGtu{t
k|lt sd{rf/L cf};t ?=$* xhf/ vr{ ePsf] 5 .
@=% ;+:yfut ;'zf;g
sf]ifdf sfo{s'zntf clej[l4 u/L ;~rostf{x¿sf] clwstd lxt ;'lglZrt ug{, cfly{s cg'zf;g sfod ug{,
;|f]tsf] s'zn Joj:yfkg ug{, hf]lvd Go"gLs/0f ug{, dfgj ;+;fwgsf] plrt Joj:yfkg ug{, ;"rgf k|ljlwsf]
clwstd k|of]u ug{, ;DklQ Joj:yfkg ug{, cfGtl/s lgoGq0f k|0ffnLnfO{ k|efjsf/L agfpg / ;~rostf{ ;]jf
k|jfxdf k|efjsfl/tf Nofpg sd{rf/L ;~ro sf]if, ;+:yfut ;'zf;g lgb]{lzsf, @)&! sfof{Gjog ul/Psf] 5 .
kf/blz{tf, hjfkmb]lxtf, sfo{bIftf, k|efjsfl/tf, lgikIftf / t6:ytf, ;xsfo{ / ;xeflutf, glthf pGd'v, ;]jfsf]
u'0f:t/df lg/Gt/ ;'wf/ h:tf d"No dfGotfsf cfwf/df sf]ifsf lqmofsnfkx¿ ;~rflnt 5g\ .
sf]ifsf] ;+:yfut ;'zf;g lgb]{lzsf, @)&! Dff ePsf Joj:yfnufot k|rlnt sfg'g, lgod tyf lgb]{zgx¿ ;a}
kIfaf6 kfngf x'g] / ljQLo :jfy{ ePsf lqmofsnfkdf ;+nUg x'g] tyf ;+:yfsf] lxt ljk/Ltsf sfo{ s;}n] klg ug{
u/fpg gkfpg] Joj:yf;lxtsf] cfrf/ ;+lxtf th'{df u/L sfof{Gjog ul/Psf] 5 .
sf]ifsf] ;~rfns ;ldlt tyf cGo ;ldlt pk;ldltx¿sf] e"ldsf tyf lhDd]jf/L :ki6 ¿kdf Joj:yf ul/Psf]
5 . o;sf] cnjf sf]ifsf nflu afWosf/L sfg'gL Joj:yfx¿sf ;fy} g]kfn ;/sf/sf lgb]{zgx¿ sf]ifn] k"0f{ ¿kdf
kl/kfngf u/]sf] 5 . ;~rfns ;ldltn] sf]ifsf k|zf;snfO{ / k|zf;sn] cfkm"cGtu{tsf sd{rf/LnfO{ cfjZos
clwsf/ k|Tofof]hg tyf lgb]{zg lbg;Sg] Joj:yf /x]sf] 5 / To:tf] lgb]{zgsf] ;doleq} kfngf ug'{ ;DalGwt
sd{rf/Lsf] st{Jo x'g]5 .
sd{rf/L ;~ro sf]if, ;+:yfut ;'zf;g lgb]{lzsf, @)&! df sf]if;Fu ;DalGwt ;a} kIfx¿sf] cfrf/ ;+lxtf tyf
;f]sf] kfngf;DaGwdf Joj:yf ul/Psf] 5 . lgb]{lzsfdf pNn]v ePsf dfkb08, cfrf/ ;+lxtfnufotsf ljifox¿sf]
cg'kfngsf ;DaGwdf 5'§} cg'kfngstf{sf] Joj:yf ul/Psf] 5 . ;fy}, sf]ifsf] sfd sf/afxLsf] ljifodf ;~rostf{
tyf ;/f]sf/jfnfnfO{ jf ;fj{hlgs ¿kdf hfgsf/L lbg sf]ifsf] dfgj ;+;fwg tyf cfGtl/s Joj:yfkg ljefusf
k|d'vnfO{ sf]ifsf] k|jQmf tf]lsPsf] 5 .
sf]ifdf ;+:yfut ;'zf;gsf c;n k|rngnfO{ k|efjsf/L ¿kdf cfTd;ft\ ug{ cfGtl/s lgoGq0f k|0ffnL, cfGtl/s
n]vfk/LIf0f, hf]lvd Joj:yfkg /0fgLltnufot ;DklQ bfloTjsf] cWoog tyf ljZn]if0f h:tf ljifox¿df sf]ifn]
cfkm\gf lqmofsnfkx¿nfO{ s]lGb|t ub}{ cfPsf] 5 . sf]ifsf] cfjZostf cg'¿k gofF gLlt, lgod tyf sfo{ljlwx¿sf]
th'{df u/L sfof{Gjog ug'{sf cltl/Qm ;flassf gLlt, lgod, sfo{ljlwx¿nfO{ ;d;fdlos kl/dfh{g tyf
;'wf/;d]t ul/Psf] 5 .
sf]ifn] ;Dkfbg u/]sf cfly{s sf/f]af/ tyf ljQLo ljj/0fx¿sf] n]vfk/LIf0f ;dodf g} ;DkGg u/L lgoldt ¿kdf
;fj{hlgs ub}{ cfO/x]sf] 5 . sf]ifsf] ljQLo k|ltj]bgnfO{ /fli6«o tyf cGt/f{li6«o dfkb08 cg'¿k agfpg] qmddf
s
lgoldt ;'wf/ ub}{} hfg] gLlt cg'¿k cfly{s jif{ @)&$÷&% sf] ljQLo ljj/0fnfO{ g]kfn ljQLo k|ltj]bg dfkb08
d{r (NFRS) cg'¿k tof/ ul/Psf] 5 .
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 17
sf]if;d]t ;b:o /x]sf] cGt/f{li6«o ;+:yf Association of Development Financing Institution in Asia and
the Pacific–ADFIAP n] sf]ifnfO{ ;+:yfut ;'zf;gcGtu{t ADFIAP Corporate Governance Award- 2016
k|bfg u/]sf] 5 . sf]ifn] ;+:yfut ;'zf;gdf u/]sf] k|of; :j¿k pQm ;+:yfn] ADFIAP Corporate Governance
Award- 2017 ;d]t k|bfg u/]sf] 5 .

@=^ Jofj;flos d"No dfGotf tyf g}ltstf

sf]if b]zsf] ;fdflhs ;'/Iff k|bfos cu|0fL ;+:yf ePsfn] sf]ifn] ;~rostf{nfO{ ljleGg k|sf/sf ;fdflhs
;'/Iff ;'ljwfx?nufot ljQLo ;'ljwfx¿;d]t k|bfg ub}{ cfPsf] 5 . ;~rostf{sf] cfjZostf / ck]Iff cg'¿k
;~rostf{d'vL sfo{ k4lt cjnDag ug'{ / sf]ifsf] ;]jf k|jfx k|0ffnLnfO{ ldtJooL, kf/bzL{, ;xeflutfd"ns /
pQ/bfoL agfpg' ;~rostf{ ;]jf Joj:yfkgsf] p2]Zo /x]sf] 5 .
sf]ifn] lnPsf p2]Zo k|flKtsf nflu lgikIftf, t6:ytf, hjfkmb]lxtf / kf/blz{tf, ;]jfsf] u'0f:t/df lg/Gt/ ;'wf/,
sfo{bIftf / k|efjsfl/tf, glthf pGd'v, / ;xsfo{ / ;xeflutf h:tf ljifox¿nfO{ sf]ifn] Jofj;flos dfGotfsf
¿kdf cfTd;ft\ u/]sf] 5 . sf]ifn] ;]jf k|jfxdf u}/g}lts cfr/0fsf nflu z"Go ;xgzLntfsf] cjnDag u/]sf] 5 eg]
;]jf tyf sf/f]af/df u'0f:t/ sfod ug{] sfo{ eO/x]sf] 5 . sf]ifsf sd{rf/L tyf kbflwsf/Lx¿nfO{ k]zfut lgi7f,
bIftf, Jofj;flostf / OdfGbfl/tf h:tf g}lts dfkb08sf cfwf/df Joj:yfkg ul/Psf] 5 .
sf]ifaf6 ;~rostf{nfO{ ljgfe]befj ;]jf k|bfg ug]{, cfjZostf / ck]Iff cg'¿ksf ;]jfx¿ klxrfg u/L ;]jf tyf
;'ljwf lj:tf/ ug]{, ;~rostf{ a8fkqsf] Joj:yf ug]{, :yfgLo:t/df g} PsLs[t ;]jf k|jfx ug]{, ;]jf k|ls|of ;/n /
;xh agfpg] / ;]jf k|jfxdf gofF k|ljlwsf] pkof]u ug]{ ul/Psf] 5 . sf]ifn] ;Dkfbg u/]sf] sfd sf/afxLsf] u'0f:t/,
k|efjsfl/tf tyf To;df x'g ;Sg] q'6Lsf] ;DaGwdf u'gf;f] ;'Gg u'gf;f] k]l6sf / ljB'tLo dfWodaf6 ;~rostf{x¿sf]
;'emfj tyf u'gf;fx¿sf] Joj:yfkg ug{ u'gf;f] Joj:yfkg k|0ffnL (Grievance Management System) ;~rfng
u/]sf] 5 .
sf]ifn] g]kfn ;/sf/, cy{dGqfnoaf6 k|fKt lgb]{zg tyf sf]ifsf sfg'gL Joj:yfx¿sf] k"0f{ ?kdf cg'kfngf ub}{ cfPsf]
5 . sf]ifsf ultljlwnfO{ kf/bzL{ ¿kdf ;~rfng ug{ tyf ;]jf k|jfxdf k|efjsfl/tf Nofpg sfof{Gjogdf NofPsf
P]g, gLlt, lgod, lgb]{zg tyf sfo{ljlwx¿sf] ;"rL kl/lzi6 ! df ;dfj]z ul/Psf] 5 .

@=& ;"rgf k|jfx k|0ffnL

s_ cfGtl/s ;"rgf k|0ffnL
sf]ifn] b}lgs ¿kdf ;~rfng ug'{kg]{ sfo{x¿nfO{ k|efjsf/L 9ª\un] ;Dkfbg ug{ cfGtl/s ;"rgf k|0ffnLsf]
ljsf; u/]sf] 5 . k|To]s zfvf, dxfzfvf tyf ljefu / zfvf sfof{nox¿ aLr ;dGjo ug'{kg]{ ljifo tyf
;"rgfx¿sf] Joj:yfkgsf nflu cfGtl/s d]df], O{–d]n tyf kl/kq dfkm{t ;"rgf k|jfxsf] Joj:yf ldnfO{Psf] 5 .
o:tf ;"rgfnfO{ yk k|efjsf/L ?kdf k|jfx ug{ sf]ifsf] ljB'tLo k|ljlw -O{G6«fg]6_ sf] k|of]u ul/Psf] 5 .

v_ afXo ;"rgf k|0ffnL

sf]ifjf6 ;Dkflbt sfd÷sf/afxLx¿sf] ;DaGwdf ;~rostf{ Pjd\ ;/f]sf/jfnfnfO{ kf/bzL{¿kdf ;"rgfx? k|jfx
ug]{ k|efjsf/L k|0ffnLsf] ljsf; ul/Psf] 5 . sf]ifn] ;~rostf{sf] lx;fjsf] jflif{s ljj/0f ;dodf g} tof/ u/L
;~rostf{;dIf k'¥ofpb}+ cfPsf] 5 . sf]ifsf ;a} ultljlwx¿ Pjd\ sf]ifn] k|bfg ub}{ cfPsf ;]jf ;'ljwfx¿sf]
;"rgf q}dfl;s¿kdf News Letter k|sfzgaf6, jflif{s ¿kdf sf]if klqsf, leQ]kfqf], jflif{s k|ltj]bg, sf]ifsf
;]jf ;'ljwf;DaGwL a'sn]6, a|f];/ k|sfzgdfkm{t ;fy} sf]ifsf] website: www.epfnepal.com.np dfkm{t k|jfx
ub}{ cfPsf] 5 .

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sf]ifn] ;~rostf{nfO{ ;]jf ;'ljwfx¿sf] hfgsf/L k|efjsf/L 9ª\un] k|jfx ug{ ;do ;dodf sf]if tyf ;~rostf{
sfof{no / ;~rostf{ aLrdf cGt/lqmof sfo{qmdx¿ ;~rfng ub}{ cfPsf] 5 . ;~rostf{nfO{ ;DalGwt ;"rgf
k|jfx ug{ sf]ifn] 6]nLsf]if, O{–;le{;, ;~rostf{ SMS Service, Notice Board Service sf] ;d]t Joj:yf
u/]sf] 5 .
sf]ifsf] sfd sf/afxLsf] ljifodf ;~rostf{ tyf ;/f]sf/jfnfnfO{ jf ;fj{hlgs ¿kdf hfgsf/L k|bfg ug{
sf]ifn] Ps k|jQmfsf] Joj:yf u/]sf] 5 .

@=* ;+:yfut ;fdflhs pQ/bfloTj (Corporate Social Responsibility/CSR)

sf]ifn] k|To]s jif{ jflif{sf]T;jsf] cj;/df ljleGg cltl/Qm lqmofsnfkx¿ / r]tgfd"ns sfo{qmdx¿ ;~rfng
ub}{ cfPsf] 5 . sf]ifn] ljleGg ;ª\3 ;+:yfdfkm{t ;~rfng ul/g] ;fdflhs lxtsf lqmofsnfkx¿df k|ToIf jf k/f]If
¿kdf ;xof]u ub}{ cfPsf] 5 . ;fy}, o:tf lqmofsnfkx¿nfO{ cfly{s jif{ @)&$÷&% df ;d]t lg/Gt/tf lbPsf] 5 .
sf]ifn] /fli6«o:t/sf ljleGg ;ª\3 ;+:yfx¿dfkm{t ;~rfng ul/g] ljljw k|sf/sf sNof0fsf/L sfo{qmdx¿df ;d]t
cfly{s ;xof]u ub}{ cfPsf] 5 . ;fy}, sf]ifleq sfo{/t sd{rf/L ;ª\u7gx¿dfkm{t ;~rfng ul/g] ljleGg ;fdflhs
lqmofsnfkx¿ h:t}M /Qmbfg, Ho]i7 JolQmTj ;Ddfg, z}lIfs k'/:sf/ ljt/0f sfo{qmdx¿df ;xof]u ug'{sf ;fy} To:tf
sfo{qmd ;~rfngdf k|f]T;fxg / ;xof]u;d]t ub}{ cfPsf] 5 .

@=( Hff]lvd Joj:yfkg

sd{rf/L ;~ro sf]ifn] hf]lvd Joj:yfkgsf] lqmofsnfknfO{ ;+/rgfTds ¿kdf Jojl:yt tj/n] cl3 a9fPsf] 5 .
sf]ifdf lglxt hf]lvdx¿sf] klxrfg ug{, ljZn]if0f tyf dfkg ug{, cg'udg ug{ tyf lgoGq0f ug{ hf]lvd Joj:yfkg
lgb]{lzsf (Risk Management Guidelines), @)&! sfof{Gjogdf 5 .
sf]ifsf] ;du| sf/f]af/sf If]qx¿df cGt/lglxt ;~rfng hf]lvd, ahf/ hf]lvd, t/ntf hf]lvd, kl/of]hgf shf{
hf]lvd, ;~rostf{ shf{ hf]lvd, ;"rgf k|ljlw hf]lvd / l:y/ ;DklQ Joj:yfkg hf]lvdx¿sf] klxrfg, dfkg,
cg'udg tyf lgoGq0f tyf hf]lvdx¿sf] Joj:yfkg ug]{ k4ltsf] ljsf; ePsf] 5 . ahf/sf] Aofhb/df x'g] kl/jt{g,
t/ntfsf] dfu / cfk"lt{sf] cj:yf, k|ljlwdf cfpg] kl/jt{g, P]g, gLlt lgodx¿df ug'{kg]{ kl/jt{g nufot ljleGg
cfGtl/s tyf afXo sf/0fx¿n] l;h{gf x'g] hf]lvd;d]tsf] Joj:yfkg ug]{ gLlt cjnDag ul/Psf] 5 .
sf]ifsf] ;du| hf]lvd Joj:yfkgsf ;fy} pko'Qm cfGtl/s lgoGq0f k|0ffnLsf] ljsf; tyf ;'kl/j]If0fsf nflu hf]lvd
Joj:yfkg ;ldltsf] Joj:yf ul/Psf] 5 . sf]ifsf] hf]lvd Joj:yfkg;DaGwL sfo{nfO{ lgoldt ¿kdf cufl8 a9fpg
5'§} ;+/rgf lgdf{0f u/L kl/of]hgf ljZn]if0f tyf hf]lvd Joj:yfkg ljefusf] u7g ul/Psf] 5 . o; ljefun] hf]lvd
Joj:yfkg ;ldltsf] ;lrjfnosf ¿kdf ;d]t sfo{ ub}{ cfPsf] 5 .

@=!) cfGtl/s lgoGq0f k|0ffnL

sf]ifsf] sf/f]af/ Pjd\ n]vfÍgsf ;Dk"0f{ If]qdf cfGtl/s lgoGq0f k|0ffnLnfO{ k|efjsf/L ¿kdf sfof{Gjog ug{
dxTjk"0f{ cfly{s sf/f]af/ x'g] If]qx¿df lglxt hf]lvd klxrfg u/L k|fyldstfsf ;fy lgoGq0f / Go"gLs/0f
ug]{ k4ltsf] ljsf; ul/Psf] 5 .
sf]ifsf] cfGtl/s lgoGq0f k|0ffnLdf ;'wf/ ug{ tyf ;+:yfut ;'zf;g ;'lglZrt ug{ g]kfn ;/sf/af6 :jLs[t sd{rf/L
;~ro sf]if -cfly{s k|zf;g_ lgodfjnL, @)^* df sf]ifdf Ps :jtGq n]vfk/LIf0f ;ldltsf] Joj:yf ul/Psf] 5 .
pQm ;ldltcGtu{t /x]/ :jLs[t n]vfk/LIf0f sfo{of]hgf cg'¿k sf]ifsf] cfGtl/s n]vfk/LIf0f ljefun] ljleGg ljefu
tyf zfvf sfof{nox¿sf] sf/f]af/sf] cfGtl/s n]vfk/LIf0f ub}{ cfPsf] 5 . ;fy}, :jLs[t ah]6 tyf sfo{s|d cg'¿k
cfGtl/s lgoGq0fsf nflu s]Gb|Lo n]vf tyf vr{ ljefu / of]hgf, cg'udg tyf d"Nofª\sg ljefudfkm{t ;'kl/j]If0f
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Joj:yf k|efjsf/L agfpFb} nluPsf] 5 .
sf]ifsf] ;du| n]vfÍg k|0ffnLdf ;'wf/ ug{ cfGtl/s tyf clGtd n]vfk/LIf0f k|ltj]bgdf cf}FNofOPsf a]?h'
km5\of}{6;DaGwL sfd sf/afxLdf k|efjsfl/tf Nofpg a]?h' km5\of]{6, d"NofÍg tyf cg'udg ;ldlt ;lqmo /x]sf] 5 .
sf]ifsf] cfGtl/s lgoGq0f k|0ffnLnfO{ lbuf] agfpg n]vfk/LIf0f ul/g] If]q tyf zfvf, ljefusf] sf/f]af/sf]
n]vfk/LIf0f ;DkGg ubf{ b]lvPsf sdL sdhf]/Lx¿df :jtGq ¿kdf ;'emfj;lxtsf] k|ltj]bg n]vfk/LIf0f ;ldltdf
k]; ug]{ ul/Psf] 5 .
sf]ifsf] cfGtl/s lgoGq0f k|0ffnLnfO{ ljz]iftM ;~rfng hf]lvd, qm]l86 hf]lvd, 8f6f ;]So'l/6L hf]lvd tyf sfg'gL
kfngf ;DjGwL hf]lvdsf] cWoog, ljZn]if0f tyf Joj:yfkg;DaGwL If]qdf s]lGb|t ul/Psf] 5 .
sf]ifn] hf]lvd Joj:yfkgsf] nflu cfGtl/s lgoGq0f tyf ;'kl/j]If0f k|0ffnLsf] :yfkgf u/]sf] 5 . sf]ifdf ljleGg
ljefu÷zfvfx¿df sfo{/t sd{rf/Lx¿sf] txut sfo{ ljj/0fsf] ;fy} st{Jo / clwsf/ tf]lsPsf] 5 . cfGtl/s
lgoGq0f k|0ffnLsf] k|efjsfl/tfsf] nflu sf]ifsf ljleGg ljefu tyf zfvf sfof{nox¿n] ;Dkfbg ug]{ sfdsf]
cg'udg tyf d"NofÍgsf] sfo{k|lqmof dfkb08 (Standard Operating Procedure) ;DaGwL sfo{ljlwsf];d]t Joj:yf
ul/Psf] 5 .
sf]ifsf] cfGtl/s lgoGq0f k|0ffnLnfO{ k|efjsf/L agfpg tyf sf]ifsf] sfo{nfO{ ;xh, ;/n tyf hf]lvd/lxt agfpg
ljleGg lgodfjnL, gLlt tyf sfo{ljlwx¿ tof/ u/L sfof{Gjogdf NofOPsf] 5 .

;~rostf{ z}lIfs ;fk6L

à ! jif{ lgoldt sf]if s6\6L u/]sf] x'g'kg]{,
à ;~rostf{ jf lghsf] >Ldfg÷>Ldlt, 5f]/f5f]/LnfO{ pRr lzIff cWoog ug{sf] nflu
k|bfg ul/g],
à ;fk6Lsf] ;Ldf M :jb]zdf cWoog ug{ ?=!) nfv ;Dd, ljb]zdf cWoog ug{
?= @) nfv;Dd / Pd=lj=lj=P; / Pd=l8 ljifo cWoog ug{ ?= @% nfv;Dd,
à shf{ cjlw j9Ldf !% jif{ ;Dd /xg],

;~rostf{ 3/;fk6L

à ! jif{ lgoldt sf]if s6\6L u/]sf] x'g'kg]{,

à 3/ lgdf{0f, tnf yk ug{ / 3/ vl/b ug{ ;d]t kfOg],
à shf{ cjlw a9Ldf @) jif{ ;Dd /xg],
à ;fk6Lsf] ;Ldf M !% jif{sf] tnj j/fj/sf] /sd jf ?= ! s/f]8;Dd,

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sf]ifsf] cfGtl/s tyf jfXo kIf

#=! sf]ifsf] cfGtl/s jftfj/0f

sf]ifsf] ljBdfg sfg'gL Joj:yf, ;]jf k|jfxdf k|of]u eO/x]sf] k|ljlw, sd{rf/Lx¿df ljsf; eO/x]sf] Jofj;flostf
Pjd\ cfly{s cg'zf;g, ;fdflhs ;'/Iff Joj:yfkg;DaGwL cg'ej / lg/Gt/ j[l4 eO/x]sf] cfly{s ;|f]tsf sf/0f
;fdflhs ;'/Iffsf yk sfo{qmdx¿ nfu" ug{ jf rfn" /x]sf sfo{qmdx¿df cfjZostfcg';f/ kl/dfh{g ug{ ;Sg]
;Defjgf /x]sf] 5 . sf]ifsf] cfly{s >f]t kl/rfngaf6 eO/x]sf] cfosf] t'ngfdf Joj:yfkg vr{n] ;+:yfut
lbuf]kgfnfO{ ;'lglZrt u/]sf] 5 . sf]ifleq lgoldt ¿kdf gofF k':tfsf sd{rf/Lx¿sf] k|j]zn] Joj:yfksLo
sf}znsf] ljsf;sf] ;Defjgf a9fPsf] 5 . sf]ifsf s[ofsnfkx¿nfO{ lgoldt, kf/bzL{ Pjd\ k|efjsf/L agfpg
cfGtl/s lgod, lgb{]lzsf / sfo{ljlwx¿ sfof{Gjog ul/Psf] 5 .
b]zsf] cu|0fL ;fdflhs ;'/If0f ;+:yfsf] ¿kdf :yflkt x'g sf]ifn] g]kfn ;/sf/ cy{ dGqfno, ;DalGwt cGo
;/sf/L lgsfo, /f]huf/bftf, >d ;ª\u7gx¿ Pjd\ gLlt lgdf{tf;Fu kof{Kt ;xsfo{ ug'{kg]{ cfjZostf /x]sf]
5 . :yfgLo:t/df ;]jf k|jfx ug{ sf]ifsf] df}h'bf ;ª\u7gfTds ;+/rgfdf ;ª3Lo ;+/rgf cg'¿k kl/dfh{gsf]
cfjZostf b]lvPsf] 5 eg] b]zsf] ;fdflhs ;'/Iffsf] ;+:yfut ljsf; tyf ;~rostf{sf] ck]Iff cg'¿ksf of]hgf
;~rfngsf nflu yk k|of; ug{ cfjZos b]lvPsf] 5 .
#=@ sf]ifsf] afXo jftfj/0f
cfly{s dGbLsf sf/0f lzlyn /x]sf] ljZj cy{tGq kl5Nnf jif{x¿df qmdzM ;'wf/f]Gd'v Pjd\ ultzLn x'Fb} uPsf]
5 . cGt/f{li6«o d'b|f sf]if -IMF_ n] ;g\ @)!* df k|sfzg u/]sf] ljZjsf] cfly{s kl/b[Zo (World Economic
Outlook) sf cg';f/ ;g\ @)!& df #=* k|ltztn] j[l4 ePsf] ljZj cy{tGq ;g\ @)!* df #=( k|ltztn] j[l4 x'g]
cg'dfg ul/Psf] 5 . ;g\ @)!& df g]kfn, a+unfb]z / ckmuflg:tfgafx]s blIf0f Plzofsf cGo ;a} d'n'sx¿sf]
cfly{s j[l4b/ cl3Nnf] jif{sf] t'ngfdf a9]sf]df ;g\ @)!* df klg tL d'n'sx¿ afx]s cGo ;a} d'n'sx¿sf] cfly{s
j[l4b/ a9\g] k|If]k0f ul/Psf] 5 .
ljut Ps bzssf] g]kfnsf] cfly{s j[l4b/ $=# k|ltzt /x]tf klg cfly{s jif{ @)&$÷&% df %=( k|ltzt k'Ug]
cg'dfg ul/Psf] lyof] . kl5Nnf] ;do cfk"lt{ k|0ffnLdf cfPsf] ;'wf/, pmhf{sf] pknAwtf Pjd\ Jofkf/ If]qsf]
lj:tf/ / lgdf{0f sfo{sf] ultn] cfly{s j[l4df ;sf/fTds ;'wf/ cfPsf] b]lvG5 . g]kfnsf] cy{tGqdf ;+/rgfTds
kl/jt{g xF'b} uPsf] 5 . s'n ufx{:Yo pTkfbgdf s[lif / pkof]u If]qsf] of]ubfg 36\b} uPsf] 5 eg] ;]jf If]qsf] of]ubfg
a9\bf] 5 . cf}Bf]lus juL{s/0fcg';f/sf] s'n ufx{:Yo pTkfbgnfO{ @ efudf juL{s/0f ubf{ s'n ufx{:Yo pTkfbgdf
s[lif If]qsf] of]ubfg 36\b} uPsf] 5 eg] u}/s[lif If]qsf] of]ubfg a9\b} uPsf] 5 .
cfly{s jif{ @)&#÷&$ df d'n'ssf] s'n ufx{:Yo pTkfbgdf s'n ufx{:Yo artsf] cg'kft !!=( k|ltzt /x]sf]df
cfly{s jif{ @)&$÷&% df #=! k|ltzt laGb'n] j[l4 eO{ !%=) k|ltzt k'Ug] cg'dfg 5 . cfly{s jif{ @)&$÷&% df
s'n ufx{:Yo pTkfbgdf s'n /fli6«o artsf] cg'kft $#=( k|ltzt /xg] cg'dfg 5 / o:tf] cg'kft ut jif{df $%=#
k|ltzt /x]sf] lyof] . ljut !) jif{df s'n ufx{:Yo pTkfbgdf s'n ufx{:Yo art cg'kftsf] cf};t !)=@ k|ltzt /
s'n /fli6«o art cg'kft cf};t #(=% k|ltzt /x]sf] 5 .
a}lª\sª ;]jfsf] lj:tf/;Fu} ljQLo ;]jfdf hgtfsf] kxF'r j[l4 xF'b} uPsf] 5 . a}Fs tyf ljQLo ;+:yfsf] s'n zfvfsf]
;ª\Vofdf j[l4 x'Fb} uPtf klg lgIf]k j[l4sf] t'ngfdf shf{sf] lj:tf/ pRr /x]sfn] a}Fs tyf ljQLo ;+:yfsf]
nufgLof]Uo k'FhLdf rfk k/]sf] b]lvPsf] 5 . cfly{s jif{ @)&$÷&% sf] k|yd cf7 dlxgfdf lghL If]qtkm{ k|jflxt
shf{ !$=% k|ltztn] j[l4 eO{ ?=@@ va{ $@ ca{ % s/f]8 k'u]sf] 5 eg] a}Fs tyf ljQLo ;+:yfsf] lgIf]k pQm cjlwdf
*=! k|ltztn] dfq j[l4 eO{ ?=@$ va{ *& ca{ !$ s/f]8 k'u]sf] 5 . pQm cjlwdf a}Fsx¿n] k|bfg ug]{ efl/t cf};t
Aofhb/ ^=% / shf{df lng] efl/t cf};t Aofhb/ !@=) k|ltzt sfod ePsf] b]lvG5 . h;cg';f/ shf{ / lgIf]ksf]
efl/t cf};t Aofhb/ cGt/ %=%) k|ltzt /x]sf] 5 .
d'n'snfO{ cltsd ljsl;t /fi6«af6 ljsf;zLn /fi6«df ¿kfGt/0f ug{ cfly{s j[l4b/ pRr tyf lbuf] x'g' cfjZos
5 . o;sf nflu d'n'ssf] xfnsf] cfly{s j[l4b/nfO{ & b]lv * k|ltztdf k'¥ofpg'kg]{ cj:yf /x]sf] 5 . d'n'sdf
s ePsf] ljB'tsf] lgoldt cfk"lt{, /fhg}lts l:y/tf tyf j}b]lzs nufgL a9\g] cj:yfsf sf/0f b]zsf] pBf]u, Jofkf/,
d{r
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 21
ko{6g Joj;fosf ;fy} a+}s tyf ljQLo If]qaf6 k|jfx x'g] shf{ tyf nufgLdf ;d]t j[l4 x'g] ;Defjgf b]lvPsf]
5 . cfly{s jif{ @)&$÷&% sf] k|yd * dlxgfdf cl3Nnf] jif{sf] t'ngfdf @ u'0ffeGbf a9Ln] pBf]u If]qdf ljb]zL
nufgLsf] k|lta4tf cfO{ ?= #* ca{ $ s/f]8 k'u]sf]n] cfufdL lbgdf b]zsf] pTkfbg / /f]huf/L b'j}df j[l4 x'g]
;ª\s]t b]lvPsf] 5 . b]zsf] /fli6«o cy{tGqdf b]lvPsf plNnlvt kl/b[Zoaf6 sf]ifsf] sf/f]af/df ;d]t k|efj kg]{
b]lvPsf] 5 . b]zsf] cy{tGqdf b]vfkg]{ ;sf/fTds kl/jt{gaf6 sf]ifh:tf ;+:yfsf] bL3{sfnLg art kl/rfngdf yk
cj;/x¿ l;h{gf x'g] cj:yf /x]sf] b]lvG5 .
sf]ifn] cfly{s jif{ @)&$÷&% df ;~rostf{x¿sf] dfl;s artsf ¿kdf ;Íng u/]sf] ?=@( ca{ ^% s/f]8 /sd
b]zsf ljleGg a}Fs tyf ljQLo ;+:yfx¿n] ;Íng u/]sf] jflif{s lgIf]k /sdsf] sl/a !^ k|ltzt /x]sf] 5 . o;af6
b]zsf] ljQLo ;|f]t ;Íngdf sf]ifsf] e"ldsf dxTjk"0f{ /x]sf] k|i6 x'G5 . cfly{s jif{ @)&$÷&% df sf]ifsf] s'n
;|f]t ?=# va{ !@ ca{ / s'n shf{ tyf nufgL ?= # va{ * ca{ /x]sf] 5 . sf]ifsf] pQm s'n ;|f]t / shf{ b]zsf]
a}ª\s tyf ljQLo ;+:yfx?sf] s'n lgIf]k kl/rfng / s'n k|jflxt shf{sf] s|dzM !@=%% / !#=&& k|ltzt /x]sf]
5 . o;/L sf]ifsf] s'n ;|f]tnfO{ d'n'ssf] ljQLo ;+/rgf;Fu t'ngf ubf{ sl/a %=# k|ltzt /x]sf] 5 .
;|f]t kl/rfngsf] cfwf/df g]kfnsf] ljQLo ;+/rgf, k|ltztdf
ladf sDkgL cGo
$ %=%
gful/s nufgL sf]if
@=!
ljsf; a}+s g]kfn /fi6« a}+s
%=( @@=#

jfl0fHo a}+s
%$=(

sd{rf/L ;~ro sf]if ;|f]t M cfly{s ;j]{If0f @)&$÷&%

%=#

d'n'ssf] ljQLo ahf/df ;do ;dodf b]lvPsf ptf/ r9fj, ;fgf] cfsf/sf] k'FhL ahf/, nufgLd}qL jftfj/0fsf]
cefjsf sf/0f sf]ifsf] bL3{sfnLg ljQLo ;|f]tsf] k|efjsf/L Joj:yfkg u/L ;~rostf{nfO{ plrt k|ltkmn lbg]
ljifo ljutdf lgs} r'gf}tLk"0f{ /Xof] . o;sf] kl/0ffd:j¿k ;xh¿kdf k|jfx x'g] ;~rostf{ ;fk6Lsf] c+z a9\b}
uof] . k'FhL ahf/sf pks/0fx¿ nufot pTkfbgzLn Pjd\ k"jf{wf/ ljsf;sf] If]qdf nufgL lj:tf/ ug]{ sfo{df eg]
;Gtf]ifhgs k|ult x'g ;s]sf] lyPg .
b]zleq cf}krfl/s Pjd\ cgf}krfl/s If]qdf sfo{/t sfdbf/ sd{rf/Lx¿sf nflu of]ubfgd'vL ;fdflhs ;'/Iffsf]
of]hgf nfu" ug{ cfjZos kxn eO/x]sf] / j}b]lzs /f]huf/df /x]sf g]kfnL sfdbf/ sd{rf/Lx¿sf] ;Gbe{df
;~ro sf]if jf cGo k|sf/sf] of]ubfgd'vL ;fdflhs ;'/Iff sfo{qmdsf] Joj:yf ug'{kg]{ cfjZostf dx;'; ePsf]
5 . g]kfn ;/sf/n] @)&% ;fpg ! ut]b]lv lgo'St x'g] /fi6«;]js sd{rf/Lsf nflu of]ubfgdf cfwfl/t lgj[Qe/0f
k|0ffnL nfu" u/]sf]n] sd{rf/L ;~ro sf]if P]g, @)!( df ePsf] gjf}F ;+zf]wgaf6 o:tf of]hgf ;~rfng ;DaGwdf
sf]ifnfO{ pknAw cj;/sf] pkof]u ug{ ;lsg] k|z:t ;Defjgf l;h{gf ePsf] 5 .
r'Qmf k'FhLsf] j[l4;Fu} jfl0fHo a}Fsx¿sf] nufgL ug]{ Ifdtf j[l4 eO/x]sf], k"jf{wf/ ljsf; a}Fs :yfkgfsf] qmddf
/x]sf], cGo ;+:yfut nufgLstf{x¿sf] ;d]t nufgL ug]{ Ifdtf j[l4 xF'b} uPsf] 5 . b]zsf] ;ª\3Lo ;+/rgf cg'¿ksf
tLgj6} txsf] lgjf{rg ;DkGg eO{ ljut b'O{ bzs nfdf] /fhgLlts ;ª\qmd0fsf] ;dflKt;Fu} cfly{s ;Dj[l4tkm{
pGd'v eO/x]sf] / g]kfnnfO{ clt sd ljsl;t d'n'saf6 ljsf;zLn d'n's agfpg] / ;g\ @)#) ;Dddf lbuf]
ljsf;sf nIox¿ xfl;n ug{ 7"nf] kl/df0fdf ljQLo ;|f]t / ;fwgsf] cfjZostf kg]{ ePsfn] eljiodf bL3{sfnLg
artsf] k|j4{g u/L nufgLsf If]qx¿ lj:tfl/t x'g] ;Defjgf /x]sf] 5 . g
j]b
|k t %
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 22
#=#= sf]ifsf] ;an kIf, b'a{n kIf Pjd\ cj;/ / r'gf}tLx¿sf] ljZn]if0f
sf]ifsf] efjL /0fgLlt, bL3{sfnLg nIo, cjsfz sf]if tyf ;fdflhs ;'/Iffsf] Joj:yfkg ;DaGwL g]kfn ;/sf/sf
df}h'bf gLltut Joj:yf, sf]ifsf] jt{dfg Jofj;flos, ljQLo Pjd\ ;fª\u7lgs cj:yf Pjd\ cfGtl/s tyf afXo
jftfj/0f;d]tsf] cfwf/df sf]ifsf ;an kIf, b'a{n kIf Pjd\ cj;/ / r'gf}tLx¿nfO{ b]xfoadf]lhd k|:t't ul/Psf] 5 M

-s_ ;an kIfx¿ (Strength)

dxTjsf

"

k|0ffnL / 5l/tf]

sfof{no

gofF sfo{qmdx?sf dfWodaf6

;~rostf{nfO{ ;'/If0f / yk ;x'lnot

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 23
-v_ b'a{n kIfx¿ (Weaknesses)

b"3{6gf Ifltk"lt{ of]hgf

à lj=;+ @)%@ ;fnaf6 ;'ljwf k|bfg ug{ z'?,
à ;]jfsfndf b'3{6gfdf k/L ;~rostf{sf] d[To' jf k"0f{ c+ue+u ePdf lgh jf
lghsf] xsjfnfn] ?= @ nfv cfly{s ;xof]u kfpg],

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 24
-u_ cj;/x¿ (Opportunities)

cj;/x¿ dfWodx¿ kl/b[Zox¿

  



 
dxTjsf

 


 




JolQmx?nfO{
sf]ifsf] bfo/fdf Nofpg ;lsg] cj:yf


-3_ r'gf}tLx¿ (Threats)

r'gf}tLx¿ dfWodx¿ kl/b[Zox¿

 cfos/ P]gsf] Joj:yf cg'¿k cjsfz sf]if /
;fdflhs ;'/Iff of]hgf sfof{Gjogsf nflu
ljleGg lgsfosf] :yfkgfsf sf/0f sf]ifsf]
;+:yfut Ifdtfsf] ljsf; ug'{,
 lgodgsf/L lgsfosf] cefj /xg',
 nufgLd}qL jftfj/0fsf] cefj x'g,'
 Aofhb/sf] cl:y/tf / pRr d'b|f:kmLlt b/
sfod /x]sf sf/0f ;sf/fTds k|ltkmn sfod
ug{',
 bL3{sfnLg tyf /fli6«o dxTjsf
kl/of]hgfdf ;|f]t kl/rfng ug{ /fli6«o
gLltsf] cefj /xg',
 sf]ifsf] ljQLo ljj/0f cGt/f{li6«o :t/sf]
dfkb08 cg'¿k agfpg',
 ;~rostf{nfO{ plrt k|ltkmn /
u'0f:t/Lo ;]jf k|jfx / gofF of]hgf
sfof{Gjog
 u'gf;f] Joj:yfkgsf nflu plrt
;+oGqsf] lgdf{0f / sfof{Gjog
 ;/sf/L lgodgsf/L ;+oGq lgdf{0fdf
;xof]u,
 Cost of Fund/ Base rate sf]
cfwf/df ;~rostf{sf] k|ltkmn
lgwf{/0f k|0ffnL ljsf;,
 n]vfÍgsf cGt/f{li6«o k|rngx¿sf]
cg';/0f,
 lgodgsf/L lgsfosf] lgdf{0f
 n]vfÍgsf cGt/f{li6«o k|rngx¿
sfof{Gjog
 k|ltkmn tyf ;]jf k|jfxsf
cfwf/df ;~rostf{nfO{ ;Gt'li6
k|bfg
 sf]ifsf] Aofhb/nfO{ d'b|f:kmLlt
b/;d]tsf cfwf/df lgwf{/0f,
 NFRS cg'¿k sf]ifsf] ljQLo
ljj/0f tof/,

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 25
kl/R5]b – $
sf]ifsf] d'Vo sf/f]jf/

$=! ;~rostf{sf] cfa4tf (Membership)

sf]ifdf xfn b]xfo cg'¿k ljleGg If]qsf sl/a ^ nfv ;~rostf{ cfa4 /x]sf 5g\ M

g]kfn k|x/L / ;z:q k|x/L

sd{rf/Lx?

dflysf] tflnsfnfO{ ljZn]if0f ubf{ cf=j= @)&#÷&$ sf] t'ngfdf @)&$÷&% df ;~rostf{ ;ª\Vofdf cf};t
s/La ( k|ltzt j[l4 ePsf] b]lvG5 . s'n ;~rostf{dWo] lghfdtLtkm{ !^=^& k|ltzt, g]kfnL ;]gftkm{ !&=*#
k|ltzt, g]kfn k|x/L / ;z:q k|x/Ltkm{ !*=%) k|ltzt, ;fj{hlgs ;+:yfg / ;ª\ul7t If]qtkm{ @&=^& k|ltzt /
;fd'bflos tyf ;+:yfut ljBfnotkm{ !(=## k|ltzt ;~rostf{ /x]sf 5g\ .

If]q ut ;~rostf{ ;ª\V of k|ltztdf

!*Ü lghfdtL sd{rf/L

g]kfnL ;]gf
!&Ü
@*Ü g]kfn k|x/L / ;z:q k| x/L

;fj{hlgs ;+:yfg / ;ª\ul7t If]qsf

sd{rf/L tyf sfdbf/x?
!*Ü ;fd'bflos tyf ;+:yfut ljBfnosf
lzIfs sd{rf/Lx?
!(Ü

$=@ ;~rostf{sf] ;ª\Vofdf j[l4sf] k|j[lQ (Increament of EPF Contributors)

cfly{s jif{ @)&$÷&% df sf]ifdf ;lqmo ;~rostf{sf] ;ª\Vof ^ nfv k'u]sf] 5 . ut jif{ of] ;ª\Vof sl/a % nfv
%) xhf/ /x]sf] lyof] . ljut kfFr jif{sf] tYofÍsf cfwf/df ;~rostf{sf] cf};t jflif{s j[l4b/ $=$& k|ltzt
/x]s]f 5 .
g
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 26
sf]ifsf] ljut kfFr jif{sf] ;~rostf{ ;ª\Vof / j[l4 k|ltzt b]xfo cg'¿k /x]sf] 5 M

$=# ;~rosf]if /sd j[l4sf] k|j[lQ (Trends of Provident Fund Increament)

cfly{s jif{ @)&$÷&% df sf]ifdf ;~rostf{sf] s'n /sd ?= @&* ca{ &% s/f]8 #) nfv /x]sf] 5 . ljut kfFr
jif{sf] tYofÍsf cfwf/df s'n sf]if /sddf cf};t jflif{s j[l4b/ !$=*^ k|ltzt /x]s]f b]lvG5 . sf]ifsf] ljut %
jif{sf] ;~rostf{sf] sf]if /sd / j[l4 k|ltzt b]xfo cg'¿k /x]sf] 5 M

s
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 27

$=$ ;~rostf{sf] sf]if ;+sngsf] k|j[lQ (Trends of PF Collection)

cfly{s jif{ @)&$÷&% df ;~rostf{ sfof{noaf6 ;~ro sf]if afkt s§L ePsf] /sd ?=@( ca{ ^% s/f]8 @! nfv
/x]sf] 5 . sf]if s§L ;ª\sngsf] /sd s'g} cfly{s jif{df a9L b/df j[l4 ePsf] 5 eg] s'g} cfly{s jif{df sd b/n]
a9]sf] b]lvG5 . ljut kfFr jif{sf] tYofÍsfcfwf/df ;ª\sngsf] cf};t jflif{s j[l4b/ !@=*( k|ltzt /x]s]f 5 .
sf]ifsf] ljut kfFr jif{sf] ;ª\sng /sd / ;f]sf] j[l4b/ b]xfo cg'¿k /x]sf] 5 M

g
j]b
|k t %
l
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lif{s $
jf @)&
 28
$=% ;~ro sf]if /sd e'QmfgLsf] k|j[lQ (Trends of PF Payment)
cfly{s jif{ @)&$÷&% df sf]ifaf6 ;~rostf{nfO{ ?=* ca{ ( s/f]8 #@ nfv sf]if /sd e'QmfgL ul/Psf] 5 . ljut
kfFr jif{sf] tYofÍsf cfwf/df sf]if /sd e'QmfgLdf cf};t jflif{s j[l4b/ !)=^& k|ltzt /x]s]f 5 . sf]ifsf] ljut %
jif{sf] ;~rostf{sf] sf]if /sd e'QmfgL tyf ;f]sf] j[l4b/ b]xfo cg'¿k /x]sf] 5 M

;'Ts]/L tyf lzz' x]/rfx sfo{qmdM

à lj=;+ @)&@ ;fnaf6 ;'ljwf k|bfg ug{ z'?,
à dlxnf ;~rostf{ cfkm} jf ;~rostf{sf] kTgL ;'Ts]/L ePdf ;'ljwf k|fKt ug{
;lsg],
à gf]s/L cjlwdf @ k6s;Dd / k|lt k|;'lt & xhf/ % ;o ?k}ofF ;'ljwf kfpg]

s
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s
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 29
kl/R5]b – %
sf]ifsf d'Vo ;]jf tyf ;'ljwfx¿

sf]ifn] ;~rostf{sf] ;l~rt /sddf jflif{s ¿kdf lglZrt b/n] Aofh / d'gfkmf pknAw u/fpFb} cfPsf] 5 . ;fy},
sf]ifn] ;~rostf{sf nflu ljljw k|sf/sf ;fk6L ;'ljwfx¿;d]t pknAw u/fpFb} cfPsf] 5 . ;f]sf] ;ª\lIfKt ljj/0f
b]xfo cg'¿k /x]sf] 5 M
%=! sf]if /sddf ljQLo k|ltkmn
sf]ifn] ;~rostf{sf] ;l~rt /sddf plrt k|ltkmn pknAw u/fpg] p2]Zo cg'¿k jflif{s ¿kdf lglZrt b/n] Aofh
/ art /sdaf6 yk d'gfkmf ljt/0f ub}{ cfPsf] 5 .
%=!=! Aofhb/sf] cj:yf (Interest on PF)
sf]ifn] ;~rostf{sf] ;l~rt /sddf jflif{s ¿kdf Aofh k|bfg ug]{ u/]sf 5 . ljut kfFr jif{df k|bfg u/]sf]
Aofhb/ b]xfo cg'¿k /x]sf] 5 M

%=!=@= d'gfkmf ljt/0fsf] cj:yf (Profit Return on PF)

sf]ifn] ljut kfFr jif{df ;~rostf{nfO{ k|bfg u/]sf] d'gfkmfsf] ljj/0f b]xfo cg'¿k /x]sf] 5 M

g
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|k t %
l
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lif{s $
jf @)&
 30

%=!=#= sf]ifsf] ljQLo k|ltkmnsf] t'ngfTds ljj/0f

sf]ifn] ljut kfFr jif{df k|bfg u/]sf] s'n k|ltkmn b/nfO{ d'n'ssf] d'b|f:kmLlt;Fu t'ngf ubf{ b]xfo cg'¿k
/x]sf] 5 M

sf]ifn] ;~rostf{nfO{ ljut % jif{df cf};t *=@$ k|ltzt k|ltkmn pknAw u/fpFb} cfPsf] / ljut % jif{sf]
cf};t d'b|f:kmLlt b/ ^=(^ k|ltzt /x]sf]df ;~rostf{sf] sf]if /sddf cf};t !=@* k|ltztsf b/n] jf:tljs
k|ltkmn k|bfg ug{ ;kmn ePsf] 5 . sf]ifn] ljut kfFr jif{df ;~rostf{nfO{ k|bfg u/]sf] s'n k|ltkmn, d'b|f:kmLlt
/ jf:tljs k|ltkmnsf] t'ngfTds ljj/0f b]xfo cg'¿k /x]sf] 5 M

s
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 31
%=@ ;fk6L ;'ljwf (Loan Schemes)
sf]ifn] ;~rostf{sf] ;]jfsfnLg cfjZostfnfO{ kl/k"lt{ ug]{ p2]Zon] ljleGg k|sf/sf ;fk6L ;'ljwfx¿ pknAw
u/fpFb} cfPsf] 5 . ;/n / ;xh ¿kdf pknAw x'g] ;fk6L ;'ljwfx¿af6 sf]ifn] ;ª\sng u/]sf] ;|f]tnfO{ ;~rostf{sf]
lxtdf kl/rfng ug{ ;d]t d2t k'u]sf] 5 . ;fk6L ;'ljwfaf6 ;~rostf{nfO{ 3/ lgdf{0f tyf 5f]/f÷5f]/Lsf] pRr
lzIffnufot cGo ;fdflhs sfo{ ;DkGg ug{ ;xof]u k'u]sf] 5 . sf]ifn] pknAw u/fpFb} cfPsf] ;fk6Lx¿sf] cfly{s
jif{ @)&$÷&% ;Ddsf] l:ylt b]xfo cg'¿k /x]sf] 5 M

%=@=! ljz]if ;fk6L

;~rostf{x¿sf] ljQLo cfjZostfnfO{ b[li6ut u/L sf]ifaf6 lj=;+= @)%& ;fnb]lv ljz]if ;fk6L k|bfg ug{ ;'?
ul/Psf] xf] . b'O{ jif{ lgoldt sf]ifs§L u/]sf ;~rostf{n] ;~ro sf]if /sdsf] ;'/If0fdf () k|ltzt;Dd /sd
;fk6Lsf] ¿kdf pkof]u ug{ ;Sg] Joj:yf /x]sf] 5 . sf]ifn] ljut kfFr jif{df k|bfg u/]sf] ;fk6L /sd cf};tdf
!^=@@ k|ltztn] j[l4 ePsf] / ;f]sf] j[l4 k|ltzt b]xfo cg'¿k /x]sf] 5 M

@)&$÷&%
@)&#÷&$
@)&@÷&#
@)&!÷&@
@)&)÷&! !^=(^

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 32
%=@=@ ;~rostf{ 3/ ;fk6L
;fdflhs ;'/Iffsf] cjwf/0ff cg'¿k ;~rostf{sf] nflu cfjf;sf] Joj:yf ug]{ p2]Zon] lj=;+= @)%& ;fn
dfu{b]lv 3/ ;fk6L k|bfg ug{ ;'? ul/Psf] xf] . sDtLdf Ps jif{;Dd lgoldt ;~ro sf]if s§L u/]sf ;~rostf{nfO{
gofF 3/ lgdf{0f ug{, eO/x]sf] 3/df tnf yk ug{, 3/ jf cfjf; u[x -ckf6{d]G6_ vl/b ug{ ;fk6L k|bfg
ul/G5 . lgdf{0f jf vl/b ul/g] 3/hUufsf] lwtf]df k|bfg ul/g] 3/ ;fk6Lsf] clwstd ;Ldf ?= ! s/f]8 5 . lwtf]
d"Nof+Ígaf6 sfod ePsf] /sddf ga9\g] u/L ;~rostf{sf] tnjdfgsf] a9Ldf !% jif{ a/fa/sf] /sd ;fk6L
lbg] Joj:yf /x]sf] 5 .
ljut kfFr jif{df 3/ ;fk6L /sd cf};tdf !$=&% k|ltztn] j[l4 ePsf] 5 . ;f]sf] j[l4b/ b]xfo cg'?k /x]sf] 5 M

%=@=# ;~rostf{ z}lIfs ;fk6L

;~rostf{ :jod\ jf ;~rostf{sf] klt÷kTgL÷5f]/f÷5f]/Lsf] pRr lzIffsf] cfjZostf kl/k"lt{sf nflu ;/n /
;xh ¿kdf ;fk6L ;'ljwf k|bfg ug]{ p2]Zon] lj=;+= @)%* ;fn dfu{b]lv ;~rostf{ z}lIfs ;fk6L k|bfg ug{
;'? ul/Psf] xf] .
sDtLdf Ps jif{;Dd lgoldt ;~ro sf]if s§L u/]sf / pd]/ jf kbfjlwsf] cfwf/df b'O{ jif{ ;]jf cjlw afFsL
ePsf ;~rostf{ jf ;~rostf{sf klt÷kTgL÷5f]/f÷5f]/LnfO{ h'g;'s} ljifodf :jb]z tyf ljb]zdf pRr lzIff
cWoog ug{ ;fk6L k|bfg ul/G5 . 3/ hUuf jf sf]if s§L /sdsf] lwtf]sf] cfwf/df k|bfg ul/g] of] ;fk6Lsf]
clwstd ;Ldf ?= @% nfv /x]sf] 5 .
ljut kfFr jif{df of] ;fk6L /sddf cf};t !=)% k|ltztn] j[l4 ePsf] 5 . ;f]sf] j[l4b/ b]xfo cg'¿k /x]sf] 5 M

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 33

%=@=$ ;~rostf{ ;/nrqm shf{

;~rostf{x¿sf] ;fdflhs sfo{nufotsf e}k/L cfpg] cfjZostf k"/f ug{] p2]Zon] lj=;+= @)^( ;fn j}zfv
b]lv ;~rostf{ ;/nrqm shf{ k|bfg ug{ ;'? ul/Psf] xf] . sDtLdf Ps aif{;Dd lgoldt ;~rosf]if s§L u/]sf
/ pd]/ jf kbfjlwsf] cfwf/df b'O{ jif{ ;]jfcjlw afFsL ePsf ;~rostf{nfO{ 3/ jf hUufsf] lwtf]df a9Ldf ?=#)
nfv;Dd ;/nrqm shf{ k|bfg ul/G5 .
ljut kfFr jif{df of] ;fk6L /sddf cf};t $*=*# k|ltztn] j[l4 ePsf] 5 . ;f]sf] j[l4 b]xfo cg'¿k /x]sf] 5 M

%=@=% ;~rostf{ 3/ dd{t ;fk6L

;fdflhs ;'/Iffsf] cjwf/0ff cg'¿k ;~rostf{sf] nflu lj=;+= @)&# b]lv ;~rostf{ 3/ dd{t ;fk6L k|bfg ug{
;'? ul/Psf] xf] . sDtLdf Ps jif{;Dd lgoldt ;~ro sf]if s§L u/]sf / pd]/ jf kbfjlwsf] cfwf/df b'O{ jif{
;]jfcjlw afFsL ePsf ;~rostf{nfO{ 3/ jf hUufsf] lwtf]df a9Ldf ?= @% nfv;Dd 3/ dd{t ;fk6L k|bfg
ul/G5 .
o; zLif{scGtu{t cfly{s jif{ @)&$÷&% ;Dddf ?= (& s/f]8 ^) nfv ;fk6L k|bfg ul/Psf] 5 h'g cf=j=
@)&#÷&$ eGbf !@!=^* k|ltztn] a9L /x]sf] 5 . g
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 34

%=@=^ ;~rostf{ s'n ;fk6Lsf] k|j[lQ (Trends of Contributors Loan)

cfly{s jif{ @)&$÷&% df ;~rostf{ sd{rf/Lx¿n] sf]ifaf6 k|bfg ul/Psf] ;Dk"0f{ zLif{sx¿df ?= !^( ca{ $&
s/f]8 * nfv shf{ tyf ;fk6L pkef]u u/]sf 5g\ . ljut kfFr jif{sf] tYofÍsf cfwf/df s'n ;~rostf{ ;fk6L
/sdsf] cf};t jflif{s j[l4b/ !^=#) k|ltzt /x]s]f 5 . sf]ifsf] ljut kfFr jif{sf] s'n ;fk6L /sdsf] ljj/0f
b]xfo cg'¿k /x]sf] 5 M

sf]ifn] ljut kfFr jif{df ;~rostf{nfO{ k|jfx u/]sf] s'n ;fk6L /sd / s'n ;|f]tsf] j[l4 k|j[lt ljj/0f b]xfo
cg'¿k /x]sf] 5 M

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 35
%=# ;fdflhs ;'/Iff ;'ljwf (Social Security Benefits)
sd{rf/L ;~ro sf]ifsf] k|d'v lhDd]jf/L ;~rostf{sf] ;~ro sf]ifsf] Joj:yfkg u/L cjsfz kZrft\ Aofh
tyf d'gfkmf;lxt Psd'i7 /sd lkmtf{ ug]{ /x]tfklg d'n'ssf] Psdfq ;fdflhs ;'/Iff k|bfos ;+:yfsf] x}l;otn]
sf]ifn] cfkm\g} ;|f]taf6 ;~rostf{nfO{ ;fdflhs ;'/Iff sfo{qmddfk{mt ljleGg ;fdflhs ;'/Iff ;'ljwfx¿ k|bfg
u/L nfeflGjt t'NofpFb} cfO{/x]sf] 5 .
sf]ifn] cfh{g u/]sf] k|To]s jif{sf] d'gfkmfsf] sl/a (% k|ltzt /sd ;~rostf{sf] lxtsf] nflu v8f ul/Psf
ljleGg sf]ifx¿df hDdf u/L ;fdflhs ;'/Iff ;'ljwfx¿ k|bfg ub}{ cfPsf] 5 . sf]ifn] pknJw u/fpFb} cfPsf]
;fdflhs ;'/Iff ;'ljwfx¿sf] cfly{s jif{ @)&$÷&% ;Ddsf] l:ylt b]xfo cg'¿k /x]sf] 5 M
%=#=! sfhlsl/of cg'bfg of]hgf
;~rostf{sf] ;]jfsfndf g} d[To' ePdf lghsf] xsjfnfnfO{ cfly{s cg'bfg :j¿k k|bfg ul/g] of] ;'ljwfsf]
k|f/De lj=;+= @)$* ;fnaf6 ul/Psf] xf] . k|f/Dedf Ps xhf/ kfFr;o cfly{s cg'bfg lbg ;'? ul/Psf] of]
;'ljwfnfO{ j[l4 u/L cf=j= @)&@÷&# df tL; xhf/ ?k}+ofF lbg] Joj:yf /x]sf] / o; ;'ljwfcGtu{t cfly{s jif{
@)&#÷&$ df *&( hgf ;~rostf{sf cfl>t kl/jf/n] ?=@ s/f]8 ^) nfv (% xhf/ ;'ljwf pkef]u u/]sf]df
cfly{s jif{ @)&$÷&% df ()( hgf ;~rostf{n] ?=@ s/f]8 &@ nfv *# xhf/ ;'ljwf lnPsf 5g\ .
sf]ifn] ljut kfFr jif{df k|bfg u/]sf] cg'bfg /sdsf] ljj/0f b]xfo cg'¿k /x]sf] 5 M
-?= xhf/df_
@)&$÷&%
@)&#÷&$
@)&@÷&#
@)&!÷&@
@)&)÷&!

%=#=@ b'3{6gf Ifltk"lt{ of]hgf

b'3{6gfdf k/L] ;]jfsfndf ;~rostf{sf] d[To' jf k"0f{ cª\ueª\u ePdf lgh jf lghsf] xsjfnfnfO{ cfly{s
;xof]u :j¿k k|bfg ul/g] of] ;'ljwf lj= ;+= @)%@ ;fnaf6 ;'? ul/Psf] xf] . k|f/Dedf krf; xhf/af6 cfly{s
;xof]u k|bfg ug{ ;'? ul/Psf]df cfly{s jif{ @)&@÷&# b]lv ?= ! nfv @% xhf/ ?k}+ofF cfly{s ;xof]u k|bfg
ul/b}F cfPsf] 5 . o; ;'ljwfcGtu{t cfly{s jif{ @)&#÷&$ df !$& hgf ;~rostf{÷cfl>t kl/jf/n] ?= ! s/f]8
&$ nfv @) xhf/ ;'ljwf pkef]u u/]sf]df cfly{s jif{ @)&$÷&% df !!$ hgf ;~rostf{ jf lghsf kl/jf/n]
?=! s/f]8 $@ nfv @% xhf/ ;'ljwf pkef]u u/]sf 5g\ . g
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 36
sf]ifn] ljut kfFrjif{df k|bfg u/]sf] ;'ljwf /sdsf] ljj/0f b]xfo cg'¿k /x]sf] 5 M

%=#=# ;~rostf{ cf}ifwf]krf/ ;xof]u sfo{qmd

;~rostf{nfO{ :jf:Yo pkrf/df ;xof]u ug]{ x]t'n] sf]ifn] @)&) ;fn j}zfvb]lv ;~rostf{ cf}ifwf]krf/
;xof]u sfo{qmd sfof{Gjog u/]sf] 5 . o; sfo{qmdcGtu{t tf]s]sf] c:ktfndf pkrf/ u/fpFbf ;fdfGo
pkrf/df clwstd kRrL; xhf/ ?k}+of;Dd tyf s8f /f]usf] pkrf/sf nflu krf; xhf/ ?k}+of;Ddsf] ;'ljwf
;f]wegf{ ul/b}F cfPsf] 5 . o; ;'ljwfcGtu{t cfly{s jif{ @)&#÷&$ df !)# hgf ;~rostf{x¿n] ?=@# nfv
(^ xhf/ ;'ljwf pkef]u u/]sfdf cfly{s jif{ @)&$÷&% df () hgf ;~rostf{n] ?=@) nfv $) xhf/ ;'ljwf
pkef]u u/]sf 5g\ .
sf]ifn] ljut jif{df k|bfg u/]sf] ;'ljwf /sdsf] ljj/0f b]xfo cg'¿k /x]sf] 5 M

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 37
%=#=$ ;'Ts]/L tyf lzz' :ofxf/ sfo{qmd
;~rostf{nfO{ ;Gtfg k|fKt ubf{ nfUg] vr{df s]xL ;xof]u ug]{ x]t'n] sf]ifn] @)&@ ;fn cflZjgb]lv ;~rostf{
;'Ts]/L tyf lzz' :ofxf/ sfo{qmd sfof{Gjog u/]sf] 5 . o; sfo{qmdcGtu{t ;~rostf{n] ;Gtfg k|fKt ubf{ ;'Ts]/L
tyf lzz' :ofxf/ ug{ tdfd ;]jf cjlwdf clwstd b'O{ k6ssf] k|;"ltdf kGw| xhf/ ?k}+of;Dd ;'ljwf k|bfg ug]{ u/L
of] of]hgf nfu" ul/Psf] 5 . o; of]hgfcGtu{t cfly{s jif{ @)&#÷&$ df !*,^^) hgf ;~rostf{x¿n] ?=!# s/f]8
(( nfv %) xhf/ ;'ljwf pkef]u u/]sfdf cfly{s jif{ @)&$÷&% df !(,^^^ hgf ;~rostf{n] ?=!$ s/f]8 &$
nfv (% xhf/ ;'ljwf pkef]u u/]sf 5g\ .

%=#=% ;fdflhs ;'/Iff ;'ljwf ljt/0fsf] cj:yf (Trends of Social Security Benefit)
cfly{s jif{ @)&$÷&% df ;~rostf{ sd{rf/Lx¿nfO{ sf]ifaf6 ljleGg ;fdflhs ;'/Iff cg'bfg ;'ljwf :j¿k
b'3{6gf Ifltk"lt{, sfhlsl/of cg'bfg, cf}ifwf]krf/ ;xof]u sfo{s|d / ;'Ts]/L tyf lzz' :ofxf/ sfo{qmdcGtu{t
?= !( s/f]8 !) nfv @) xhf/ k|bfg ul/Psf] 5 .
sf]ifsf] ljut kfFr jif{sf] ;fdflhs ;'/Iff ;'ljwfsf] ljj/0f b]xfo cg'¿k /x]sf] 5 M

%=$ sf]ifsf] ;]jf k|efjsf/L agfpg ul/Psf yk k|of;x¿

sf]ifn] ;~rostf{nfO{ ;/n / ;xh ¿kdf ;]jf tyf ;'ljwf k|jfx ug{ cfw'lgs k|ljlwdf cfwfl/t ljleGg k|sf/sf
;]jfx¿sf] ;d]t Joj:yfkg ub}{ cfPsf] 5 . sf]ifaf6 k|efjsf/L ;]jf k|jfxsf nflu lgMz'Ns ¿kdf k|bfg ub}{ cfPsf
;]jfx?sf] ljj/0fx¿ b]xfo cg'¿k /x]sf 5g\ M
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 38
%=$=! cgnfOg ;]jf (Online-service)
sf]ifn] pkTosfleqsf # j6f / pkTosfaflx/ /x]sf ( j6f zfvf sfof{nox¿af6 ;~rostf{nfO{ l56f] 5l/tf]
tyf ;xh ¿kdf ;]jf k|bfg ug]{ p2]Zon] ;Dk"0f{ sf/f]af/nfO{ cgnfOg ;]jf (Online-service) dfkm{t ;~rfng
ub}{ cfPsf] 5 .
sf]ifn] ljutdf k|of]udf NofPsf] Data Base Fox Pro Based System nfO{ ;'wf/ u/L Oracle System df
cfwfl/t Contribution Management System (CMS) df ?kfGt/0f u/L ;]jf k|jfx ub}{ cfPsf] 5 .

%=$=@= O{–;]jf (E-service)

sf]ifn] ;~rostf{nfO{ k|jfx u/]sf] ;]jf ;'lawfx¿nfO{ k|efjsf/L agfpg sf]ifs§L ljj/0f, ljz]if ;fk6L, 3/;fk6L,
z}lIfs ;fk6L / ;/nrs| shf{sf] ;Dk"0f{ ljj/0f lgDg k|s[ofaf6 lgMz'Ns k|fKt ug{ ;Sg] Joj:yf u/]sf] 5 M
s= ;~rostf{ O{–;le{; M
•• cfkmgf] JolQmut sf]if s§L lja/0fsf ;fy} ;a} lsl;dsf ;fk6L;DaGwL cBfjlws ljj/0f k|fKt ug{
;lsg],
•• bf]xf]/f vftf PsLs/0f / JolQmut ljj/0f ;Rofpg sf]ifnfO{ cg'/f]w ug{ ;lsg],
•• s'g} ;'emfj eP lbg ;lsg],
v= ;~rostf{ sfof{no O{–;le{;:
•• sfof{nocGtu{tsf sd{rf/Lsf] gfd, kl/rokq gDa/ tyf cGo ljj/0f k|fKt ug{ ;lsg],
•• ;~ro sf]if s§Lsf] kmFf6jf/L sf]ifdf k|fKt eP, gePsf] tyf vftfdf hDdf eP, gePsf] hfgsf/L kfpg
;lsg],
•• kmFf6jf/L Web posting ug{ ;lsg],
u= ;~ro sf]if KSK Smart Services:
•• ;~rostf{x¿n] cfkm\gf] hDdf /sdsf] hfgsf/Lsf] nflu Mobile Application af6 ljj/0f k|fKt
ug{ ;lsg] .

%=$=#= 8f6f ODkf]6{–;]jf (Data Import Service)

sf]ifs§L ljj/0f Excel Format df k7fpg] Ps Joj:yf xf] . of] Joj:yfaf6 sf]ifn] kmfF6jf/Lx¿nfO{ sfof{nox¿af6
ljB'tLo k|lt (Soft Copy) jf O{d]n (email) df ;d]t k|fKt u/L ;~rostf{sf] vftfdf l;w} n]vfÍg ug{ ;Sg]5 .

%=$=$= P;PdP; ;]jf (SMS Service)

;~rostf{n] cfkmgf] ;~ro sf]if /sd, ljz]if ;fk6L, 3/;fk6L tyf z}lIfs C0f cflbsf] ljj/0f a'emg sf]ifaf6
Username, Password / Pincode k|fKt u/L g]kfn 6]lnsdsf] GSM df]jfOsf] Message Box df uP/ sf]ifn]
cfkm"nfO{ pknAw u/fPsf] Pincode 6fOk u/]kl5 Space lbP/ BAL 6fOk u/L %&%) df SMS k7fP/ cfˆgf]
ljj/0f k|fKt ug{ ;Sg]5g\ .
%=$=% 6]lnsf]if ;]jf (Telekosh Service)
o; ;]jfsf] nflu ;~rostf{n] g]kfn 6]lnsdsf] ;fwf/0f PSTN tyf GSM Mobilephone dfkm{t !^$@ 8fon
u/L cfkmgf] kl/rokq gDa/sf ;fy} # PINCODE /fvL cfkmgf] sf]if /sd, ljz]if ;fk6L, 3/;fk6L, z}lIfs
s ;fk6Lnufot sf]if;DaGwL ;a} ljj/0f k|fKt ug{ ;SGf]5g\ .
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 39
%=$=^=gf]l6; af]8{ ;]jf (Notice Board Service)
sf]ifsf] ;"rgf k|0ffnLnfO{ k|efjsf/L agfpg Audio Notice Board Service ;d]t sf]ifn] ;~rfngdf NofPsf]
5 . ;~rostf{n] 6]lnkmf]g !^!*–)!–$@@%#*^ df l;wf 8fon u/L sf]if ;DaGwL ;"rgfx¿ k|fKt ug{ ;lsg]
Joj:yf 5 .

%=$=&= j]a ;]jf (Web Service)

sf]if;Fu ;DalGwt ;a} ;"rgf tyf hfgsf/L sf]ifsf] website : www.epfnepal.com.np af6 k|fKt ug{ ;lsg]5 .

%=$=* zfvf ;~hfn ;]jf (Branch Network Service)

sf]ifn] ;~rostf{nfO{ sf7df8f}+l:yt 7d]n sfof{no tyf l;+xb/af/ / k'Nrf]s ;]jf s]Gb|af6 ;]jf k|jfx
ug]{ Joj:yf 5 . ;fy}, ;~rostf{nfO{ :yfgLo:t/df ;]jf pknAw u/fpg wgs'6f, lj/f6gu/, hgsk'/, x]6f}8f,
kf]v/f, a'6jn, sf]xnk'/, ;'v]{t / wgu9Ldf zfvf sfof{no :yfkgf u/L ;~rfng u/]sf] 5 .

;~rostf{ cf}ifwf]krf/ tyf 3fts /f]u aLdf of]hgf

à ldlt @)&% d+l;/ ! ut]b]lv nfu",
à ;fwf/0f cf}ifwf]krf/sf] xsdf ?= ! nfv;Dd / 3fts /f]usf] xsdf ?= !)
nfv;Dd cfly{s ;xof]u kfpg],

sfhlqmof cg'bfg

à lj=;+ @)$* ;fnaf6 ;'ljwf k|bfg ug{ z'?,

à ;~rostf{sf] ;]jfsfndf g} d[To' ePdf xsjfnfn] ?= $) xhf/ cfly{s

cg'bfg kfpg],

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jf @)&
 kl/R5]b – ^
ljQLo ljZn]if0f

sf]ifsf] cfly{s jif{ @)&$÷&% / ljut jif{sf] ljQLo cj:yf, n]vf / n]vfk/LIf0fsf] t'ngfTds ljj/0f b]xfo cg'¿k
/xsf] 5 M
^=! cfly{s jif{ @)&$÷&% sf] ljQLo ljZn]if0f M
-s_ ljQLo cj:yf
sf]ifsf] cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0f k|ltj]bg cg'¿k s'n ;|f]t ?= #!@ ca{ %^ nfv /x]sf] 5 . h;dWo]
;~ro sf]if ?= @&* ca{ &% s/f]8 #) nfv, hu]8f sf]if tyf art ?=@( ca{ *) s/f]8 $( nfv / bfloTj
tyf Joj:yfx¿ ?= # ca{ $$ s/f]8 && nfv /x]sf] 5 . g]kfn rf6{8 PsfpG6]G6 ;+:yfaf6 hf/L g]kfn ljQLo
k|ltj]bgdfgadf]lhd klxnf]kN6 sf]ifn] cfˆgf] cfly{s jif{ @)&$÷&% sf] ljQLo ljj/0f tof/ u/L n]vfk/LIf0f
;DkGg u/]sf] 5 .

sf]ifsf] cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0f k|ltj]bg cg'¿k s'n ;|f]t ?= #!@ ca{ %^ nfvdWo] shf{ tyf
nufgLdf ?= #)* ca{ &$ s/f]8 &@ nfv, ;DklQ tyf pks/0fdf ?= $% s/f]8 &) nfv, gub tyf gub
;dfgdf ?= #% s/f]8 #) nfv / cGo ;DklQdf ?= @ ca{ $$ s/f]8 *# nfv /x]sf] 5 .
g]kfn ljQLo k|ltj]bgdfg cg'?k cfly{s jif{ @)&$÷&% sf] ljQLo ljj/0f tof/ ubf{ cf=j= @)&#÷&$ /
@)&@÷&# sf] ljQLo ljj/0fnfO{ ;d]t ;f]xL cg'¿k k|:t't ul/Psf] 5 . o;/L n]vf gLltx¿df kl/jt{g xF'bf
vf; u/L ljQLo ;DklQx¿sf] n]vfÍg /sddf 7"nf] kl/jt{g ePsf] 5 . o; cjlwsf] sf]ifsf] ljQLo sf/f]af/sf]
;f/f+z b]xfocg';f/ /x]sf] 5 M
?= s/f]8df

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 41
cfly{s jif{ @)&$÷&% sf] cjlwdf ?= #@ ca{ @! s/f]8 *& nfv ¿k}ofF ;~ro sf]if /sd yk ePsf] 5 . ;du|df
cfly{s jif{ @)&#÷&$ sf] t'ngfdf cfly{s jif{ @)&$÷&% df sf]ifsf] s'n ;|f]tdf !#=$$ k|ltztn] j[l4 ePsf]
5 . ;f] cjlwdf sf]ifsf] s'n C0f tyf nufgLdf !^ k|ltztn] j[l4 ePsf] 5 . sf]ifn] cfly{s jif{ @)&$÷&% df
ljQLo ;DklQ -shf{ tyf nufgL_ IfoLs/0f Joj:yfdf ?= ! ca{ # s/f]8 ^@ nfv yk u/]sf] 5 .

sf]ifdf s'g} klg sf]if/lxt bfloTj (Non funded liability) / sfNklgs ;Dklt (Fictitious Assets) g/x]sf] /
sd{rf/LnfO{ cjsfzkl5 k|bfg ul/g] bfloTjsf nflu cf=j= @)&@÷&# df ul/Psf] ladfÍLo d"NofÍg (Acturial
Valuation) k|ltj]bgsf cfwf/df lgwf{l/t s'n bfloTj Joj:yf ug'{kg]{ /sddWo] cfly{s jif{ @)&$÷&% df n]vf
gLlt cg'¿k s'n gk'u bfloTj /sd ?= ! ca{ @ s/f]8 ($ nfv yk bfloTj Joj:yf ul/Psf] 5 .

-v_ ;~rfng cj:yf

sf]ifsf] cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0f k|ltj]bg cg'¿k s'n cfo ?= @^ ca{ &) s/f]8 &( nfv
/ v'b d'gfkmf ?= # ca{ ($ s/f]8 & nfv /x]sf] 5 . g]kfn rf6{8 PsfpG6]G6 ;+:yfaf6 hf/L g]kfn ljQLo
k|ltj]bgdfgadf]lhd klxnf]kN6 sf]ifn] cfkm\gf] cfly{s jif{ @)&$÷&% sf] ljQLo ljj/0f tof/ u/L n]vfk/LIf0f
;DkGg u/]sf] / ;f]df /x]sf cfDbfgL / vr{sf] ljj/0f b]xfo cg'¿k /x]sf] 5 M
?= s/f]8df

cfly{s jif{ @)&$÷&% sf] cjlwdf s'n Aofh tyf k|ToIf vr{ ?= @) ca{ @ s/f]8 /x]sf] 5 . cfly{s jif{
@)&#÷&$ sf] t'ngfdf cfly{s jif{ @)&$÷&% df sf]ifsf] s'n cfo $$=@( k|ltztn] j[l4 ePsf] 5 eg] v'b
cfo !)#=@$ k|ltztn] j[l4 ePsf] 5 . ;f] cjlwdf s'n Aofh tyf cGo vr{df #$=%$ k|ltztn], sd{rf/L tyf
;~rfng vr{df *)=@& k|ltztn] / IfoLs/0f Joj:yf vr{df $^=$) k|ltztn] j[l4 ePsf] 5 .

;/nrqm shf{

à ;fdflhs tyf cGo e}kl/ cfpg] sfo{sf] nflu,

à Ps aif{ lgoldt sf]if s§L u/]sf / pd]/ jf kbfjlwsf] cfwf/df @ aif{;]jf

cjlw afFls /x]sf,

à lwtf] d"NofÍgdf ga9\g] ul/ !) aif{sf] tnjdfg jf ?= #) nfvdf h'g sd

x'G5, tNnf] l;df ?= % nfv x'g]

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^=@ ljut % jif{sf] t'ngfTds ljj/0f M
-s_ ljQLo cj:yf
g]kfn ljQLo k|ltj]bgdfgadf]lhd tof/ ul/Psf] cfly{s jif{ @)&$÷&% sf] ljQLo ljj/0f / ;f]xL gLltx¿
adf]lhd tof/ ul/Psf] cf=j= @)&#÷&$ / @)&@÷&# sf] ljQLo ljj/0f;d]t u/L ljut % jif{sf sf]ifsf] ljQLo
cj:yfsf] t'ngfTds ljj/0f b]xfoadf]lhd /x]sf] 5 M
?= s/f]8df

-v_ ;~rfng cj:yf

g]kfn ljQLo k|ltj]bgdfgadf]lhd tof/ ul/Psf] cfly{s jif{ @)&$÷&% sf] ljQLo ljj/0f / ;f]xL
gLltx¿adf]lhd tof/ ul/Psf] cf=j= @)&#÷&$ / @)&@÷&# sf] ljQLo ljj/0f;d]t u/L ljut % jif{sf] sf]ifsf]
;~rfng cj:yfsf] t'ngfTds ljj/0f b]xfoadf]lhd /x]sf] 5 M
?= s/f]8df

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sf]ifsf] s'n cfDbfgLsf] cj:yfnfO{ ljZn]if0f ubf{ ljut % jif{df cf};t !(=!( k|ltztn] j[l4 ePsf] b]lvG5 eg]
v'b cfotkm{ @*=^$ k|ltztn] j[l4 ePsf] b]lvG5 . ;f] cjlwdf sf]ifsf] s'n ;|f]t / s'n cfDbfgLsf] cg'kft cf};t
*=!! k|ltztn] j[l4 ePsf] 5 eg] ;~ro sf]if / v'b d'gfkmfsf] cg'kft cf};t !=)$ k|ltztn] j[l4 ePsf] 5 .

-u_ sf]ifsf] nufgLsf] If]qut cj:yf M

sf]ifsf] ljut % jif{sf] nufgLsf] If]qut ljj/0f b]xfoadf]lhd /x]sf] 5 M
?= s/f]8df

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sf]ifsf] s'n nufgLsf] cj:yfnfO{ ljZn]if0f ubf{ ;/sf/L artkq tyf C0fkqdf ePsf] nufgL ut jif{sf]
t'ngfdf ?=$( s/f]8n] j[l4 x'g uO{ ?= !$ ca{ ^) s/f]8 cyf{t s'n nufgLsf] $=&# k|ltzt /x]sf] 5 .
g]kfn ljQLo k|ltj]bgdfgadf]lhd n]vf gLltx¿df kl/jt{g xF'bf ljQLo ;DklQx¿sf] n]vfÍgdf kl/jt{g eO{
z]o/ nufgLnfO{ jif{sf] cGTodf ePsf] ahf/ d"No adf]lhd sfod ubf{ ;f] nufgL /sddf nfutsf] t'ngfdf ?=
!* ca{ *( s/f]8 &) nfvn] j[l4 ePsf] 5 . o;/L ahf/ d"Nosf] cfwf/df sf]ifsf] z]o/ nufgL ut jif{sf]
t'ngfdf ?= @ ca{ &! s/f]8 j[l4 x'g uO{ ?= @$ ca{ ## s/f]8 cyf{t\ s'n nufgLsf] &=** k|ltzt /x]sf] 5 .

d'2tL lgIf]kk|ltsf] lge{/tf 36fpFb} hfg] gLlt cg'¿k ut jif{sf] t'ngfdf ?= !^ s/f]8 dfq j[l4 eO{ ?=
%$ ca{ (* s/f]8 cyf{t\ s'n nufgLsf] !&=*! k|ltzt /x]sf] 5 h'g ut jif{ @)=^) k|ltzt /x]sf] lyof] .
kl/of]hgf shf{df nufgL a9fpFb} b]zsf] ko{6g tyf k"jf{wf/df sf]ifsf] of]ubfg a9fpg] gLlt cg'¿k kl/of]hgf
shf{df ePsf] nufgL ut jif{sf] t'ngfdf ?= !# ca{ %^ s/f]8 j[l4 x'g uO{ ?= $% ca{ () s/f]8 cyf{t\
s'n nufgLsf] !$=*& k|ltzt /x]sf] 5 .

sf]ifn] cfkm\gf of]ubfgstf{x¿nfO{ k|bfg ug]{ ;~rostf{ ;fk6Lsf] c+z lg/Gt/ j[l4 xF'b} u}/x]sf] 5 . of] ;fk6Lsf]
cg'kft !) jif{eGbf cufl8 s/La @%–#) k|ltzt /x]sf]df qmdzM j[l4 xF'b} xfn s'n ;|f]tsf] cfwfeGbf a9L
nufgL of] If]qdf /x]sf] 5 . ;~rostf{ ;fk6Ldf ePsf] nufgL ut jif{sf] t'ngfdf ?= @% ca{ ^& s/f]8n]
v'b j[l4 eO{ ?= !^* ca{ @# s/f]8 cyf{t\ s'n nufgLsf] %$=$( k|ltzt /x]sf] 5 . ejg tyf cfjf;
If]qdf ePsf] nufgL x|f; s§Lsf] sf/0f ut jif{sf] t'ngfdf ?= ! s/f]8 36\g uO{ ?= &@ s/f]8 cyf{t\ s'n
nufgLsf] )=@# k|ltzt /x]sf] 5 .

nufgLsf] ;du| cj:yf x]bf{ sf]ifn] ;~rostf{ ;fk6Ldf pNn]Vo nufgL u/]sf] b]lvG5 eg] kl/of]hgf shf{
/ z]o/ nufgLdf sd nufgL u/]sf] b]lvG5 . sf]if h:tf] bL3{sfnLg k'FhL kl/rfng ug]{ ;+:yfn] bL3{sfnLg
ef}lts k"jf{wf/sf] If]qdf nufgL a9fpg'sf] ;fy} ;'/Iff / k|ltkmnsf] cj:yfnfO{ Wofgdf /fvL k'FhL ahf/sf]
ljsf; / k|ltkmn a9L lbg] If]qdf nufgLsf] c+z a9fpFb} n}hfg'kg]{ b]lvG5 .

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^=# sf]ifsf] n]vf tyf n]vfk/LIf0f M
sd{rf/L ;~rosf]if P]g, @)!( -;+zf]wg;lxt_ sf] bkmf @# df ePsf] Joj:yfcg'¿k sf]ifsf] ljQLo ljj/0fx¿sf]
9fFrf dxfn]vfk/LIfsaf6 tf]lsg] Joj:yf /x]sf] 5 . ;f]xL Joj:yf cg'¿k dxfn]vfk/LIfsaf6 ldlt @)&%
kmfNu'0f !$ df tf]lsPsf] 9fFrfdf sf]ifsf] ljQLo ljj/0f tof/ u/L cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0f
;DkGg ul/Psf] 5 . ;f] 9fFrf g]kfn rf6{8 PsfpG6]G6 ;+:yfaf6 hf/L g]kfn ljQLo k|ltj]bgdfg cg'¿k
/x]sf] 5 . sf]ifn] ;f] ljQLo k|ltj]bgdfg cg'¿k cfkm\gf] n]vf gLltx¿df kl/jt{g u/L o; cf=j= @)&$÷&%
df klxnf] k6s ;f] k|ltj]bgdfg kfngf u/L n]vf /fvL ljQLo ljj/0f tof/ u/]sf] 5 .
sd{rf/L ;~ro sf]if P]g, @)!( df sf]ifsf] n]vfk/LIf0f sfo{ k|To]s cfly{s jif{ ;dfKt ePsf] gf} dlxgfleq ;DkGg
ug'{kg]{ Joj:yf /x]sf]n] ;f] ;do ;Ldf ggf£g] u/L lglZrt ;do tf]sL n]vfk/LIf0f sfo{ ;DkGg ug{ dxfn]
vf k/LIfsaf6 n]vfk/LIfs lgo'Qm x'g] u/]sf] 5 . cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0fsf nflu rf6{8{
Psfp06]G6åo >L ;'Gb/dfg >]i7 / >L ;'lg/s'df/ 9'+u]nnfO{ ;+o'Qm n]vfk/LIfssf ¿kdf lgo'Qm u/L cfly{s
jif{ @)&$÷&% sf] n]vfk/LIf0f;DjGwL ;Dk"0f{ sfo{x¿ ;dodf g} ;DkGg ul/Psf] 5 .
sf]ifsf] ljut kfFr jif{df n]vfk/LIf0f sfo{ ;DkGg ubf{ nfu]sf] ;dosf] t'ngfTds ljj/0f b]xfo cg'¿k
/x]sf] 5 M

sf]ifsf] cfly{s jif{ @)&$÷&% sf] ljQLo ljj/0fx¿, n]vf gLlt tyf l6Kk0fLx¿ kl/lzi6x¿df ;dfj]z
ul/Psf] 5 . sf]ifsf] n]vf gLltdf pNn]v ePsf]df afx]s cGo gLltx¿df s'g} kl/jt{g ul/Psf] 5}g .

3/dd{t ;fk6L
à ! jif{ lgoldt sf]if s6\6L u/]sf] x'g'kg]{,
à 3/ dd{t sfo{sf] nflu ;fk6L /sd k|bfg ul/g],
à ;fk6Lsf] ;Ldf M % aif{sf] tnj j/fj/sf] /sd jf ?= @% nfv;Dd. t/, 3/
;fk6L lnPsfsf] xsdf %) k|ltzt;Dd,
à shf{sf] cjlw clwstd !) aif{ /xg],

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cfly{s jif{ @)&$÷&% sf] pknlAw

sf]ifn] cfly{s jif{ @)&$÷&% df ;~rostf{sf] lxt, gLltut tyf sfg'gL ;'wf/, ;|f]t Joj:yfkg, hf]lvd Joj:yfkg,
dfgj ;+;fwg tyf cfGtl/s Joj:yfkg, ;"rgf tyf ;~rf/ k|ljlwnufot cGo If]qdf xfl;n u/]sf d'Vo pknlAwx¿sf]
ljj/0f b]xfocg';f/ pNn]v ul/Psf] 5 M
&=! ;~rostf{ bfo/f lj:tf/ tyf ;]jf k|jfx tkm{ M
•• lghL If]qsf ;Defljt ;~rostf{nfO{ sf]ifsf] bfo/fdf cfa4 ub}{ hfg] of]hgf cg'¿k cfly{s jif{
@)&$÷&% df yk &% xhf/ ;~rostf{nfO{ sf]ifdf cfa4 ul/Psf] .
•• sf]ifsf ;~rostf{nfO{ k|bfg ul/g] ;fdflhs ;'/Iff ;'ljwf k'g/fjnf]sg ug{ tyf :jf:Yo ladf of]hgf
sfof{Gjog ug{sf nflu cfjZos cWoog ;DkGg ul/Psf] .
•• j}b]lzs /f]huf/df /x]sf g]kfnL sfdbf/ sd{rf/LnfO{ sf]ifsf] bfo/fdf Nofpg cWoog u/L lgodfjnLsf]
d:of}bf tof/ ul/Psf] .
•• g]kfn ;/sf/n] xfn} sfof{Gjogdf NofPsf] of]ubfgdf cfwfl/t lgj[Qe/0f of]hgf ;~rfngsf nflu
cjwf/0ff to ul/Psf] .
•• sf]ifsf] cfly{s jif{ @)&$÷&% sf] n]vfk/LIf0f kZrft\ sfod ePsf] v'b d'gfkmf /sdaf6 cfly{s jif{
@)&$÷&% sf] ;'? ;~ro sf]if df}Hbftsf] cfwf/df ;~rostf{nfO{ !=!) k|ltztn] x'g cfpg] /sd
a]tg s0ff{nL ;~rostf{ xfO{8«f] sDkgLsf] z]o/ / d'gfkmfsf ¿kdf vftfdf hDdf ug{sf nflu ?= @
c/a &% s/f]8 *% nfv d'gfkmf afF8kmfF8 ul/Psf] .
•• ;~rostf{sf nflu ;fdflhs ;'/Iff ;'ljwf of]hgf ;~rfngsf nflu v'b d'gfkmfsf] sl/a @! k|ltztn]
x'g cfpg] /sd Psd'i7 ?=*@ s/f]8 &^ nfv ;~rostf{ sNof0fsf/L sf]ifdf afF8kFmf8 ul/Psf] .
•• sf]ifsf] ;fdflhs ;'/Iff sfo{qmdcGtu{t ;~rostf{ jf lghsf] xsjfnfnfO{ k|bfg ul/g] b'3{6gf
Ifltk"lt{ sfo{qmdcGtu{t o; cfly{s jif{df !!$ hgfnfO{ ?= ! s/f]8 $@ nfv @% xhf/ / sfhlqmof
cg'bfg of]hgf cGtu{t ()( hgfnfO{ ?=@ s/f]8 &@ nfv *# xhf/ k|bfg ul/Psf] .
•• ;~rostf{ ;'Ts]/L tyf lzz' :ofxf/ ;'ljwf of]hgfcGt{ut o; cfly{s jif{df !(,^^^ hgfnfO{ ?=!$
s/]f8 &$ nfv (% xhf/ k|bfg ul/Psf] .
•• g]kfn ;/sf/af6 ;f]wegf{ x'g] ljz]if cfly{s ;'ljwfcGtu{t #^^ hgfnfO{ ?=# s/f]8 && nfv @) xhf/
k|bfg ul/Psf] .
•• ;~rostf{sf] :jf:Yo;DaGwL ;d:ofnfO{ ;Daf]wg ug{ tf]lsPsf] c:ktfnx¿df :jf:Yo pkrf/
ubf{ nfu]sf] tf]lsPsf] ;Ldf;Ddsf] vr{ ;f]wegf{ e'QmfgL lbg] u/L ;~rostf{ cf}ifwf]krf/ ;xof]u
of]hgf–@)&) cGtu{t o; cfly{s jif{df () hgfnfO{ sl/a ?=@) nfv $) xhf/ cf}ifwf]krf/
;xof]u k|bfg ul/Psf] .
•• ;~ro sf]ifn] k|bfg ug]{ ;]jf÷;'ljwf sDKo'6/ cgnfOgdfkm{t sf]ifsf] 7d]nl:yt sfof{no, zfvf
sfof{nox¿, ;]jfs]Gb|af6 ;~rostf{nfO{ ;xh / 5l/tf] ¿kdf k|afx ul/Psf] .
•• ;~rostf{nfO{ ;DklQ lwtf]df k|bfg ul/g] shf{ tyf ;fk6Lsf] If]q lj:tf/ ub}{ hfg] gLlt cg'¿k sf]ifsf]
zfvf sfof{no sf]xnk'/ / ;'v]{taf6 shf{ k|jfx ug{ ;'? ul/Psf] .
•• ;~rostf{ ;Gt'li6 ;j]{If0fsf cfwf/df ;~rostf{ u'gf;f] Joj:yfkgnfO{ k|efjsf/L agfO{ ;]jf k|jfx
k|s[ofdf ;'wf/ ul/Psf] .
•• ;~rostf{ sfof{no tyf ;~rostf{sf] JolQmut ljj/0fnfO{ KYC dfkm{t cWofjlws ug{] of]hgf
sfof{Gjog ul/Psf] .

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•• sf]ifaf6 k|jfx ul/g] ;]jf tyf ;"rgfnfO{ ljleGg ;/sf/L lgsfox¿sf] ;xsfo{df k|efjsf/L agfpg
o; cfly{s jif{df g]kfn 6]lnsd;Fu ;dembf/L ;Demf}tf ;DkGg ul/Psf] / dxfn]vf lgoGqs sfof{no,
lghfdtL lstfavfgf, /fli6«o ladf sDkgL ln= h:tf lgsfox¿;Fu ;xsfo{sf nflu ;dembf/L ;Demf}tf
ug{ cfjZos tof/L ul/Psf] .
•• sf]ifsf] ;a} k|b]zdf sfof{no :yfkgf ug]{ nIo cg'¿k k|b]z g+ @ sf] hgsk'/df zfvf sfof{no :yfkgf
u/L @)&% h]7b]lv ;~rostf{nfO{ ;]jf k|jfx ug{ ;'? u/]sf] .
•• ;~rostf{nfO{ sf]ifsf ;]jf ;'ljwfsf ;DaGwdf hfgsf/L k|bfg ug{ tyf ;d:ofx¿sf ljifodf 5nkmn
ug{ zfvf sfof{nodfkm{t ljleGg dfWodaf6 cGt/lqmof ;~rfng ul/Psf] .
&=@ n]vf tyf n]vfk/LIf0ftkm{ M
•• cfly{s jif{ @)&$÷&% sf] clGtd n]vfk/LIf0f ;DkGg eO{ dxfn]vf k/LIfssf] sfof{noaf6 k|ltj]bg
k|fKt ePsf] .
•• sf]ifsf] cfly{s jif{ @)&#÷&$ sf] n]vfk/LIf0fkZrft\ sfod ePsf] v'b d'gfkmf ?=! ca{ ($ s/f]8
ePsf]df cfly{s jif{ @)&$÷&% df v'b d'gfkmf ?=# ca{ ($ s/f]8 ePsf] .
•• ;~rostf{sf] cfly{s jif{ @)&$÷&% sf] JolQmut vftf ;dodf g} tof/ ug]{ nIo cg'¿k @)&%
efb|leq ;Dk"0f{ ;~rostf{sf] vftf tof/ ug]{ sfo{ ;DkGg ul/Psf] .
•• n]vfk/LIf0f ;ldltsf] ;'emfj tyf lg0f{ox¿nfO{ k|efjsf/L ¿kdf sfof{Gjog u/L sf]ifsf] n]vfÍg tyf
cfGtl/s lgoGq0f k|0ffnLdf ;'wf/ ub}{ nluPsf] .
•• sf]ifsf] ljQLo ljj/0fnfO{ NFRS cg'¿k tof/ ub}{ hfg] gLlt cg'¿k cfly{s jif{ @)&$÷&% sf]
ljQLo ljj/0f tof/ ul/Psf] .
•• ;~rostf{x¿sf] sfof{noaf6 k|fKt kmfF6af/LnfO{ ;ª\sng tyf n]vfÍgk"j{ l/slG;lnP;g ug]{ k|0ffnL
ljsf;sf nflu cfjZos tof/L ul/Psf] .
•• cfw'lgs k|ljlwsf] k|of]u u/L ;~rostf{ ;]jfnfO{ k|efjsf/L agfpg ;fy} sf]if /sdsf] n]vfÍgdf
z'4tf Nofpg ;~rostf{sf] sf]if s§L ljj/0f CD jf Website af6 ;Lw} Import u/L sf]ifsf] vftfdf
k|lji6 ug]{ gLlt cg'¿k o; cjlwdf sl/a &) k|ltzt kmfF6jf/L CD jf Website af6 Import
ul/Psf] .
•• ;~rostf{sf] sf]ifs6\6L tyf ;fk6Lsf] kmfF6af/L sf]ifsf] 7d]nnufot ;a} zfvf sfof{nox?af6
;d]t n]vfÍg ug]{ Joj:yf ul/Psf] .
•• sf]ifsf] s]Gb|Lo n]vf tyf vr{ ljefusf] sfo{nfO{ k"0f{ ¿kdf CMS df cfa4 ug{ sfo{ k|f/De ul/Psf] .
•• sf]ifsf] cfly{s jif{ @)&#÷&$ sf] jflif{s k|ltj]bg tof/ u/L g]kfn ;/sf/, cy{ dGqfno ;dIf k];
ul/Psf] / cfly{s jif{ @)&$÷&% sf] jflif{s k|ltj]bg tof/ ul/Psf] .
&=# ;|f]t ;ª\sng tyf kl/rfngtk{m M
•• sf]ifn] cfly{s jif{ @)&$÷&% df ;~rostf{af6 sl/a ?= @( ca{ ^% s/f]8 @! nfv sf]if /sd
;ª\sng u/]sf] .
•• sf]ifsf] cfly{s jif{ @)&$÷&% sf] s'n ;|f]t ?=#!@ ca{dWo] sl/a (( k|ltzt cyf{t\ ?=#!) ca{
ljleGg k|ltkmnd"ns If]qdf kl/rfng ul/Psf] / sl/a ! k|ltzt ;|f]t sf]ifsf] cGo ;DklQ /x]sf] .
•• sf]ifsf] s'n ;|f]tdf t/n ;DklQ -gub_ sf] cg'kftnfO{ )=%) k|ltzteGbf sd sfod ul/Psf] .
•• /fli6«o k|fyldstfk|fKt dflyNnf] tfdfsf]zL hnljB't cfof]hgfdf cfly{s jif{ @)&$÷&% df ?=! ca{
#! s/f]8 yk shf{ / cNksfnLg shf{sf ¿kdf ?= %) s/f]8 shf{ k|jfx ul/Psf] .
•• lrlnd] hnljB't\ sDkgLåf/f k|jl4{t #&@ d]ufjf6 Ifdtfsf ljleGg $ hnljB't\ cfof]hgfx¿df cfly{s
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jif{ @)&$÷&% df ?=@ ca{ yk shf{ k|jfx ul/Psf] .
•• sf]ifn] g]kfnsf] ko{6g Joj;fonfO{ ;xof]u ug]{ p2]Zon] g]kfn ;/sf/sf] hdfgtdf hxfh vl/b ug{
shf{ k|jfx ul/Psf] .
•• sf]ifsf] s'n ;|f]tdf lgliqmo shf{sf] cg'kft )=%) k|ltzteGbf sd ug{ v/fa shf{x¿sf] c;'nLdf
hf]8 lbOPsf] .
•• ;xljQLos/0ftkm{sf] v/fa shf{df ¿kfGt/0f ePsf] Pe/]:6 ˆnf]/LsNr;{af6 ?= & s/f]8 ( nfv shf{
/ O:6g{ ;'u;{ ldnaf6 ?= ^ s/f]8 %$ nfv shf{ c;'nL u/L /fkm;fkm ul/Psf] .
•• ;~rostf{sf] ;]jfsfnLg ljQLo cfjZostfdf ;xof]u ug{ ;~rfng ul/Psf ljleGg % j6f shf{ tyf
;fk6L zLif{sx¿df cfly{s jif{ @)&$÷&% ;Dddf s'n ;|f]tsf] sl/a %$ k|ltzt cyf{t\ ?=!&) ca{
;fk6L pknAw u/fOPsf] .
•• sf]ifsf] nufgL gLlt, @)&! df ;d;fdlos ;+zf]wg u/L tof/ ul/Psf] shf{ tyf nufgL gLlt, @)&%
sfof{Gjog ul/Psf] .
&=$ dfgj ;+;fwg Joj:yfkg tyf cGo Joj:yfkgtkm{
•• sf]ifsf] sd{rf/L ;]jf ;t{ lgodfjnLdf ;d;fdlos kl/dfh{g ul/Psf] tyf sf]ifsf ;ª\u7gfTds
;+/rgfdf k'g/fjnf]sg ug{ cfjZos cWoog ;DkGg ul/Psf] .
•• sf]ifdf sfo{/t ljleGg txsf sd{rf/Lx¿nfO{ cfjZostf cg'¿k :jb]z tyf ljb]zsf] tflnddf
;xefuL u/fpg] gLlt cg'¿k ljleGg ;+:yfx¿n] ;~rfng u/]sf b]xfo cg'¿ksf tflnd sfo{qmddf
;d]t u/L $$^ sd{rf/LnfO{ ;xefuL u/fOPsf] M
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•• sf]ifdf sfo{ ;Dkfbg d"Nofª\sg k|0ffnL / sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnL nfu" ug{ afXo
lj1sf] ;xof]udf cWoog ;DkGg ul/Psf] .
•• sf]if;DjGwL ultljlw tyf dxTjk"0f{ ;"rgfx¿ ;Dk|]if0f ug{ $ cª\s e-Newsletter (Bulletin) /
%& cf}+ jflif{sf]T;jsf] cj;/df sf]if klqsf k|sfzg ul/Psf] .
•• sf]ifsf] lj/f6gu/l:yt hUufdf zfvf sfof{nosf] ejg lgdf{0f ;DkGg eO{ ldlt @)&% j}zfvb]lv
cfkm\g} ejgaf6 ;]jf k|jfx ;'? ul/Psf], ;'v]{t / sf]xnk'/df /x]sf hUufdf zfvf sfof{nosf] ejg
lgdf{0f ug{ cfjZos k|lqmof ;'? ul/Psf], ;fy} sf]ifsf] :jfldTjdf /x]sf cGo hUufx¿sf] ;+/If0fsf]
nflu kvf{n nufpg] sfo{ ul/Psf] .
•• sf]ifsf] sf7df8fF}, ;'Gwf/f / nlntk'/, nugv]nl:yt Jofj;flos ejgsf] k|efjsf/L pkof]u tyf
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kl/R5]b – *
sf]ifsf] efjL of]hgf

;~rostf{sf] bfo/f la:tf/, sf]ifsf] ;|f]t kl/rfng, ;fdflhs ;'/Iff sfo{qmd tyf ;~rostf{ ;]jf ;'ljwf la:tf/
nufot sf]ifsf] ;du| ;+:yfut ljsf;sf If]qx¿df lg/Gt/ ;'wf/ ub}{ sf]ifnfO{ cu|0fL ;fdflhs ;'/Iff k|bfos lgsfosf
¿kdf :yflkt ug]{ bL3{sfnLg of]hgf /x]sf] .

*=! g]kfnsf] ;+ljwfgn] k|Tofe"t u/]sf] /f]huf/ tyf ;fdflhs ;'/Iffsf] xsnfO{ d"t{¿k lbg / ;~rostf{ sd{rf/Lsf]
;j{yf lxt sfod x'g] u/L lghL If]qsf sd{rf/L÷sfdbf/ tyf :j/f]huf/df /x]sf JolQmnfO{ ;d]t ;fdflhs ;'/Iffsf]
;~hfndf NofO{ ;fdflhs ;'/Iff k|bfg ug{ sd{rf/L ;~ro sf]if P]g, @)!( df ePsf] ;d;fdlos ;+zf]wg cg'¿k
b]xfosf of]hgfx¿sf] ;~rfng tyf jt{dfg of]hgfdf kl/dfh{g ug]{ nIo /x]sf] M
•• of]ubfgdf cfwfl/t lgj[Qe/0f of]hgf ;~rfng ug{],
•• j}b]lzs /f]huf/df /x]sf sd{rf/L tyf sfdbf/x¿sf nflu art of]hgf ;~rfng ug]{,
•• :j/f]huf/ tyf c;ª\ul7t If]qdf sfo{/t sd{rf/L tyf sfdbf/nfO{ sf]ifdf cfa4 ug]{,
•• :jf:Yo If]qdf b]lvPsf ;d:ofx¿nfO{ ;Daf]wg u/L l;ldt / lglZrt cfodf hLjg ofkg ul//x]sf
;~rostf{sf] ;'ljwfsf nflu of]ubfgdf cfwfl/t :jf:Yo ;'ljwf of]hgf sfof{Gjog ug{],
•• ljBdfg ;~rostf{ cf}ifwf]krf/ tyf 3fts /f]u ladf of]hgfnufot sf]ifsf cGo ;fdflhs
;'/Iff of]hgfx¿ M b'3{6gf Ifltk"lt{, k|;"lt tyf lzz' :ofxf/, sfhlsl/of cg'bfgnfO{ ;d;fdlos
k'g/fjnf]sg ug]{,

*=@ sf]ifsf] bL3{sfnLg artnfO{ pTkfbgzLn If]qdf pkof]u ug]{u/L ;'/Iff, k|ltkmn Pjd\ lbuf]kgf ;'lglZrt x'g]
u/L b]zsf] k"jf{wf/ ljsf;df kl/rfng ug{ g]kfn ;/sf/sf k|fyldstf k|fKt kl/of]hgfsf ;fy} b]zsf] k'FhL ahf/sf]
ljsf;df ;xof]u k'/\ofpg ljleGg pks/0fx¿, ;/sf/L C0fkq, ;'/If0fkq tyf ljsf; C0fkqdf k|fyldstfsf ;fy
nufgL ug]{ .

*=# sf]ifsf] bL3{sfnLg artsf] k|efjsf/L Joj:yfkgsf nflu ;fj{hlgs – lghL ;fem]bf/L tyf ;fj{hlgs–;fj{hlgs
;fem]bf/Lsf] cjwf/0ff cg'¿k ;ª\3Lo ;/sf/, k|b]z ;/sf/, :yfgLo tx tyf ;+:yfut nufgLstf{x¿;Fu ;xsfo{ ug]{ .

*=$ ;~rostf{sf] cfjf;sf] cfjZostfnfO{ b[li6ut u/L g]kfn ;/sf/sf] ;xof]udf k|d'v zx/x¿df ;~rostf{
cfjf; of]hgfsf] ljsf; / la:tf/ ug{] / o;sf nflu elugL ;+:yfsf] :yfkgf / ;~rfng ug{] sfo{nfO{ k|fyldstfsf
;fy cufl8 a9fpg] . ;fy}, sf]ifsf] :jfldTjdf /x]sf hUufsf] clwstd pkof]u u/L ejg lgdf{0f tyf cfjf; of]
hgf ;~rfngsf nflu pkof]u ug]{ .

*=% sf]ifn] k|bfg ug]{ d'gfkmfnfO{ g]kfn ;/sf/sf] :jfldTj jf lgoGq0fdf /x]sf] ;+:yfåf/f k|jl4{t j]tg s0ff{nL xfO8«f]
kfj/ kl/of]hgfdf nufgL u/L ;~rostf{nfO{ j}slNks cfo cfh{g x'g] Joj:yf ldnfOg] .

*=^ ljQLo Joj:yfkg ;'wf/sf nflu sf]ifsf] ljQLo ljj/0fnfO{ cGt/f{li6«o dfkb08 cg'¿k agfpg sf]ifsf] n]vfÍg
k|0ffnLdf IFRS/NFRS nfu" ul/g]5 . ;fy}, cGt/f{li6«o ;fdflhs ;'/Iff ;+:yf (ISSA) n] hf/L u/]sf ;DalGwt
dfu{bz{gx¿sf] cg'kfngfdf hf]8 lbg] .

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 50
*=& sf]ifsf ;Dk"0f{ sf/f]af/x¿ PsLs[t ¿kdf ;"rgf k|0ffnLdf cfa4 ug]{, ljB'tLo dfWodsf] k|of]u u/L sfof{noaf6}
kmfF6jf/L k7fpg ;Sg] k|0ffnLsf] ljsf; ug{], jfl0fHo a}ªs
\ x¿sf] ;xsfo{df ;~rostf{nfO{ :yfgLo:t/ d} ;]jf k|bfg
ug{] .

*=* Jojl:yt ¿kdf clen]v /fVg tyf sf]ifsf] ultljlwnfO{ kf/bzL{ agfpg ;~rostf{ ;xh ;"rgf s]Gb| tyf
E-library sf] :yfkgf ug]{ .

*=( sf]ifsf] /0fgLlts nIo tyf p2]Zo k"/f ug{ ;fy} ;~rostf{sf] ck]IffnfO{ ;Daf]wg ug{ dfgj ;+;fwgsf] Joj:yfkg
tyf ljsf;, gLltut Pjd\ ;+/rgfut ;'wf/, sfo{ k|s[ofdf ;'wf/ ;fy} ef}lts ;|f]tsf] k|efjsf/L Joj:yfkgsf]
dfWodaf6 sf]ifsf] ;du| ;+:yfut ;'b[9Ls/0f tyf Ifdtf clej[l4df hf]8 lbg] .

*=!) cfufdL kfFr jif{df ;du| ljQLo ;"rsx¿sf] emns b]xfoadf]lhd x'g] u/L sfo{ ul/g] M
•• sf]ifsf] cfufdL % jif{sf nflu gofF /0fgLlts of]hgfsf] sfof{Gjog .
•• s'n ljQLo ;|f]t ?=&%) ca{ k'¥ofpg] .
•• s'n ;|f]tsf] (* k|ltzt /sd cfo cfh{gsf] If]qdf k|jfx ug]{ .
•• of]hgf cjlwdf sDtLdf ;ftj6f k"jf{wf/ ljsf; jf pTkfbgd"ns If]qsf kl/of]hgfdf nufgL u/L s'n
nufgLsf] @% k|ltzt /sd k|jfx ug]{ .
•• sf]ifn] ;~rostf{nfO{ k|bfg ug]{ kfFr jif{sf] cf};t k|ltkmnb/ cf};t d'b|f:kmLlt b/eGbf 36L gx'g] u/L
Joj:yfkg ug]{ .
•• s'n cfDbfgLdf sf]ifsf] ;~rfng vr{sf] cg'kft % k|ltzteGbf sddf ;Lldt ug]{ .
•• k|lt sd{rf/L s'n cfo ?= % s/f]8eGbf a9L k'¥ofpg] .
•• b'O{j6f Jofj;flos ejgsf] lgdf{0f ;DkGg x'g] tyf ;~rostf{sf] lgldQ sDtLdf Pp6f cfjf; kl/of]
hgfsf] sfof{Gjog ;DkGg u/L csf]{ Pp6f kl/of]hgfsf] sfof{Gjog k|f/De ug]{ .
•• sf]ifdf lgis[o shf{sf] cg'kft ! k|ltzteGbf sddf ;Lldt ePsf] x'g] .
•• s'n nufgLdf ;~rostf{ ;fk6Lsf] cg'kft %% k|ltzteGbf sd ug]{ .
•• sf]ifdf k|fKt x'g] ;~ro sf]if s§Lsf kmfF6jf/Lx¿ dWo] () k|ltzt kmfF6jf/Lx¿ ljB'tLo dfWodaf6
k|fKt ug]{ .
•• s'n ;~rostf{dWo] ^) k|ltztn] sf]ifsf] O{–;le{; / df]afO{n Pksf] k|of]u ug]{ .

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 sf]ifsf] nufgL ePsf k|d'v kl/of]hgfx¿

sf]¬sf] nufgL /x]sf lrlnd] hnljB't\ sDkgLaf6 k|jl4{t kl/of]hgfx¿

sf]¬sf] nufgL /x]sf] g]kfn jfo';]jf lgudsf] hxfh

sf]ifsf] nufgL ePsf k|d'v kl/of]hgfx¿

sf]¬sf] nufgLdf lgdf{0ffwLg dflyNnf] tfdfsf]zL cfof]hgf

 kl/lzi6 !
sdr{ f/L ;~ro sfi]f
;DalGwt Pg], lgod, gLlt tyf sfol{jlwx¿sf] ;r
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sdr { f/L ;~ro sfi]f Pg] -;z + fw]g;lxt_, @)!(
sdr { f/L ;~ro sfi]f, ;fdfGo lgod -;z + fw]g;lxt_, @)@)
sdr { f/L ;~ro sfi]f, sfuh wN'ofpg] sfol{jlw, @)@*
kf|T];fxL k/':sf/ tyf b08;DaGwL sfol{jlw -;z + fw]g;lxt_, @)##
sdr { f/L ;~ro sfi]f bl}gs tyf ed | 0f eQf;DaGwL sfol{jlw, -;z + fw]g;lxt_, @)$@
sdr { f/L ;~ro sfi]f, sdr { f/L ;j]f ;t{ lgodfjnL -;z + fw]g;lxt_, @)$*
sdr { f/L cfi}fwfk]rf/;DaGwL Joj:yf, @)%)
sfi]fsf sdr { f/Lsf] lgldQ cjsfz sfi]f ;~rfng lgbl{]zsf, @)^)
sdr { f/L hLjg ;/'If0f sfi]f ;~rfng lgbl{]zsf, @)^)
kl/ofh ] gf shf{ sfol{jlw, @)^!
;xljQLos/0f shf{ sfol{jlw, @)^!
hu8]f sfi]f, sNof0fsf/L sfi]f, lgjl[Qe/0f sfi]f / cGo sfi]fx¿ ;~rfng lgodfjnL, @)^@
;fjh { lgs vl/b Pg], @)^#
nv ] f lgbl{]zsf, @)^#
zfvf sfofn { o ;~rfng lgbl{]zsf, @)^@
;~rostf{ kl/rokq Joj:yfkg sfol{jlw, @)^$
shf{ c;n ' L sfol{jlw, @)^&
ed | 0f lgbl{]zsf, @)^&
sdr { f/L ;~ro sfi]f -vl/b_ lgodfjnL, @)^*
sdr { f/L ;~ro sfi]f -cflys { kz | f;g_ lgodfjnL, @)^*
sdr { f/L ;~ro sfi]f cgu'dg / dN"ofÍgsf] dfkb08 tyf sfol{jlw,@)&)
;fdflhs ;/'Iff Pj+ ;~ro sfi]f;uF ;DalGwt ljifodf ;fw]sfos { f nflu cflys { ;xofu] kb|fg ug]{ ;DaGwL sfol{jlw, @)&)
sfi]fsf sdr { f/L ;Gtlt 5fqjl[Q lgbl{]zsf, @)&)
;:+yfut ;z ' f;g lgbl{]zsf, @)&!
ah6] lgbl{]zsf, @)&!
hfl]vd Joj:yfkg lgbl{]zsf, @)&!
Jofj;flos lg/Gt/tf ofh ] gf÷ljkb Joj:yfkg ofh ] gf, @)&!
ar] fn' ;~ro sfi]f Aoj:yfkg sfol{jlw,@)&!
cfGtl/s nv ] fk/LIf0f sfol{jlw, @)&!
sfi]fsf sdr { f/Lx¿sf] xflh/L Joj:yfkg Electronic Attendence System lgb{]lzsf, @)&!
dfgj ;; + fwg gLlt tyf dfgj ;; + fwg ljsf; ofh ] gf, @)&@
;r " gf kl|jlw gLlt, @)&@
;~rostf{ ;fk6L sfol{jlw, @)&#
;j]f s/f/ lgbl{]zsf, @)&#
jt]g s0ffn { L ;~rostf{ xfO8f«] kfj/ s=+ln=sf] zo]/df nufgL ug; {] DaGwL ljlgod,@)&$
clwsf/ kT|ofofh ] g sfol{jlw, @)&%
shf{ tyf nufgL gLlt, @)&%
cfly{s jif{ @)&$÷&% sf ljQLo ljj/0f
 sd{rf/L ;~ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo cj:yfsf] ljj/0f
@)&% cfiff9 #@

/sd ?k}Fofdf
ljj/0f l6Kk0fL @)&% cfiff9 #@ @)&$ cfiff9 #! @)&# >fj0f !
;DklQx?
gub tyf gub ;dfg $=! #%#,)$&,^$% ^,#^$,))$,@$$ $,!&#,#*%,%#(
a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft $=@ %$,(&&,@%&,@#) %$,*@@,)!!,(!* %*,@&#,%%&,^(*
Jofkfl/s k|s[ltsf ;DklQx? $=# – – –
;~rostf{nfO{ shf{ tyf ;fk6L $=$ !^*,@#!,$!*,)^^ !$@,%%&,!%#,$&# !!(,@^$,&@%,*#%
kl/of]hgf tyf ;+ul7t ;+:yfx?nfO{ shf{ tyf ;fk6L $=% $%,*(^,)*&,(^% #@,##!,&#(,!!! @#,#^%,%)&,^&@
sd{rf/Lx?nfO{ shf{ tyf ;fk6L !,)&(,^$*,)#% !,!!(,(%%,$@% !,)$#,@*!,!)(
lwtf]kqx?df nufgL $=^ #*,(@^,%@&,^#( #%,&!*,$%%,*)% #^,*^(,&($,*)&
;Da4 sDkgLx?df nufgL $=& – – –
;DklQx?df nufgL $=* &!%,(@%,*($ &@*,&@(,#(# &%&,&)^,$!^
;DklQ / pks/0f $=( $%!,$*#,*@) $!@,&^@,*#$ #&&,^!),#^$
cd"t{ ;DklQ $=!) %,%^#,))$ @,@$$,@&! @,%@$,)*@
cGo ;DklQ $=!! !,#^*,^*%,#%# (&%,&*!,&(* &#^,^(@,&&^
hDdf ;DklQ @&%,)#@,*#*,@&! @$$,*^$,&*^,@(*
bfloTjx?
sd{rf/L ;'ljwf bfloTj $=!@ @,#)^,(@*,@)% !,^#$,^@*,&%! !,%%^,$($,))#
cGo bfloTj $=!# !,!$),&^^,#!@ (**,))!,$(@ *&%,)#&,#!@
hDdf bfloTj #,$$&,^($,%!& @,^@@,^#),@$# @,$#!,%#!,#!%
sf]if tyf hu]8f
;~ro sf]if $=!$ @&*,&%#,)#%,#@# @$^,%#$,#^!,**) @!&,^)%,*@@,))^
lgj[lte/0f sf]if $=!% – – –
cGo sf]if $=!^ – – –
hu]8f tyf art $=!& @(,*)$,(!$,*!@ @%,*&%,*$^,!$* @$,*@&,$#@,(&&
hDdf sf]if tyf hu]8f #)*,%%&,(%),!#% @&@,$!),@)*,)@* @$@,$##,@%$,(*#
hDdf sf]if, hu]8f tyf bfloTj #!@,))%,^$$,^%@ @&%,)#@,*#*,@&! @$$,*^$,&*^,@(*

;+nUg l6Kk0fLx? -! b]lv %=!& ;Dd_ ljQLo ljj/0fsf cleGg c+u /x]sf 5g\ .

lht]Gb| lwtfn t'n;L k|;fb uf}td ls/0f s'df/ >]i7 ;'/]z ljqmd zfx
sf=d'= d'Vo clws[t k|zf;s ;~rfns ;~rfns

z+s/ axfb'/ kl08t emSs k|;fb cfrfo{ k|f=8f= l8NnL /fh zdf{ lzlz/ s'df/ 9'Ëfgf
;~rfns ;~rfns ;~rfns cWoIf

;'lg/ s'df/ 9'Ë]n ;'Gb/dfg >]i7 O{Zj/ g]kfn

n]vfk/LIfs n]vfk/LIfs pk–dxfn]vfk/LIfs

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-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt
gfkmf jf gf]S;fg ljj/0f
@)&$ >fj0f ! ut] b]lv @)&% cfiff9 #@ ut] ;Dd

/sd ?k}Fofdf
ljj/0f l6Kk0fL
C0f tyf nufgLaf6 cfDbfgL $=!* @^,#%*,&(%,#&) !*,@**,)$@,!!^
Aofh tyf cGo k|ToIf vr{ $=!( @),)@@,$%#,&*( !$,**@,^&&,$*#
C0f tyf nufgLaf6 v'b cfDbfgL ^,##^,#$!,%*! #,$)%,#^$,^##
z'Ns tyf sld;g cfDbfgL $=@) #%,^!!,^^( @%,$^@,(*(
z'Ns tyf sld;g vr{ $=@! – –
v'b z'Ns tyf sld;g cfDbfgL #%,^!!,^^( @%,$^@,(*(
Jofkfl/s k|s[ltsf ;DklQx?af6 ePsf] v'b cfDbfgL $=@@ – –
gfkmf gf]S;fg dfkm{t plrt d"No (Fair Value) df /x]sf cGo
ljQLo pks/0fx?af6 ePsf] v'b cfDbfgL $=@# – –
cGo cfDbfgL $=@$ #!#,%!&,@@* !(^,)&),*@#
s'n ;~rfng cfDbfgL ^,^*%,$&),$&* #,^@^,*(*,$$%
ljQLo ;DklQx?sf] v'b IfoLs/0f gfkmf÷-gf]S;fg_ $=@% !,)#^,@)$,*($ &)&,&**,$((
sd{rf/L vr{ $=@^ !,%$!,!%@,&)# *!*,!(&,$%%
cGo ;~rfng vr{ $=@& !##,&%*,(() !!),*((,^&&
x|f; s§L, kl/zf]wg tyf u}x| ljQLo ;DklQsf] IfoLs/0f $=@* ##,)#&,$$* $*,%&^,!@*
ljQLo vr{ %&&,))* @,$%#,(#)
o; jif{sf] v'b d'gfkmf -gf]S;fg_ #,($),&#(,$#^ !,(#*,(*@,&%^
;+nUg l6Kk0fLx? -! b]lv %=!& ;Dd_ ljQLo ljj/0fsf cleGg c+u /x]sf 5g\ .

lht]Gb| lwtfn t'n;L k|;fb uf}td ls/0f s'df/ >]i7 ;'/]z ljqmd zfx
sf=d'= d'Vo clws[t k|zf;s ;~rfns ;~rfns

z+s/ axfb'/ kl08t emSs k|;fb cfrfo{ k|f=8f= l8NnL /fh zdf{ lzlz/ s'df/ 9'Ëfgf
;~rfns ;~rfns ;~rfns cWoIf

;'lg/ s'df/ 9'Ë]n ;'Gb/dfg >]i7 O{Zj/ g]kfn

n]vfk/LIfs n]vfk/LIfs pk–dxfn]vfk/LIfs

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 sd{rf/L ;~ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
lj:t[t cfDbfgL ljj/0f
@)&$ >fj0f ! ut] b]lv @)&% cfiff9 #@ ut] ;Dd

/sd ?k}Fofdf
ljj/0f o; jif{ ut jif{
o; jif{sf] v'b d'gfkmf -gf]S;fg_ #,($),&#(,$#^ !,(#*,(*@,&%^
cGo lj:t't cfDbfgL
kl/eflift sd{rf/L ;'ljwfsf] ljdfÍLo gfkmf÷-gf]S;fg_ – –
;DklQ tyf pks/0fsf] k'g{d"NofÍg – –
nufgL lwtf]kqx?sf] plrt d"No (Fair Value) df ePsf] ##&,#&*,!%) -$(#,)%^,*$@_
v'b kl/jt{g
hDdf cGo lj:t[t cfDbfgL ##&,#&*,!%) -$(#,)%^,*$@_
s"n lj:t[t cfDbfgL $,@&*,!!&,%*% !,$$%,(@%,(!$
$,@&*,!!&,%*%

lht]Gb| lwtfn t'n;L k|;fb uf}td ls/0f s'df/ >]i7 ;'/]z ljqmd zfx
sf=d'= d'Vo clws[t k|zf;s ;~rfns ;~rfns

z+s/ axfb'/ kl08t emSs k|;fb cfrfo{ k|f=8f= l8NnL /fh zdf{ lzlz/ s'df/ 9'Ëfgf
;~rfns ;~rfns ;~rfns cWoIf

;'lg/ s'df/ 9'Ë]n ;'Gb/dfg >]i7 O{Zj/ g]kfn

n]vfk/LIfs n]vfk/LIfs pk–dxfn]vfk/LIfs

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 sd{rf/L ;~ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
gub k|jfx ljj/0f
@)&$ >fj0f ! ut] b]lv @)&% cfiff9 #@ ut] ;Dd

/sd ?k}Fofdf
ljj/0f o; jif{ ut jif{
;~rfngaf6 gub k|jfx
o; jif{sf] v'b d'gfkmf -gf]S;fg_ #,($),&#(,$#^ !,(#*,(*@,&%^
;dfof]hg
x|f; s§L, kl/zf]wg tyf u}/ ljQLo ;DklQsf] IfoLs/0f ##,)#&,$$* $*,%&^,!@*
ljQLo ;DklQx?sf] v'b IfoLs/0f !,)#^,@)$,*($ &)&,&**,$((
gfkmf gf]S;fg dfkm{t plrt d"No (Fair Value) df /x]sf cGo ljQLo pks/0fx?af6 ePsf] v'b cfDbfgL – –
;~ro sf]ifdf Jofh vr{ @),)@@,$%#,&*( !$,**@,^&&,$*#
a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbftdf k|fKt ePsf] Aofh -^,#&@,$#^,)*^_ -$,@%),*^@,($&_
kl/of]hgf tyf ;+ul7t ;+:yfx?nfO{ shf{ tyf ;fk6Ldf k|fKt ePsf] Aofh -$,@@#,#%#,^(%_ -@,$((,##*,&(&_
lwtf]kqx?df nufgLdf k|fKt ePsf] Jofh tyf nfef+; -^*@,)%#,%^#_ -^#$,#!@,)%$_
;DklQ / pks/0f, nufgL ;DklQ tyf cd"t{ ;DklQsf] ljlqmdf ePsf] nfe jf gf]S;fgL -*&*,*%%_ -!,$#!,^&)_
;DklQx?df nufgLdf k|fKt ePsf] v'b cfDbfgL -^&@,)(%,@(^_ -$$$,%)@,)&@_
;~rfng ultljlw;Fu ;DalGwt ;DklQ tyf bfloTjx?df ePsf] kl/jt{gx?
Jofkfl/s k|s[ltsf ;DklQx?df sdL -j[l4_ – –
;~rostf{x?nfO{ shf{ tyf ;fk6Ldf sdL -j[l4_ -@^,%%),$(),@**_ -@#,(@^,@$#,^!)_
sd{rf/Lx?nfO{ shf{ tyf ;fk6Ldf sdL -j[l4_ $),#)&,#() -&^,^&$,#!^_
cGo ;DklQdf sdL -j[l4_ -#(@,()#,%%%_ -@#(,)*(,)@@_
sd{rf/L ;'ljwf bfloTjdf j[l4 -sdL_ ^&@,@((,$%$ &*,!#$,&$*
cGo bfloTjdf j[l4 -sdL_ *),)@#,)*%| !)*,@$$,@$*
;~rfng ultljlwaf6 ePsf] v'b gub k|jfx -!#,)^(,!$%,*$$_ -!$,#)*,)%),^@*_
nufgL ultljlwaf6 gub k|jfx
a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbftdf ePsf] nufgL -!%%,@$%,#!#_ #,$%!,%$%,&*)
a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbftaf6 ePsf] nufgL lkmtf{ – –
a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbftdf k|fKt ePsf] Aofh ^,#&@,$#^,)*^ $,@%),*^@,($&
kl/of]hgf tyf ;+ul7t ;+:yfx?nfO{ shf{ tyf ;fk6L k|jfxdf j[l4 -sdL_ -!#,^%!,%*^,#!*_ -(,)#%,$*$,)#@_
kl/of]hgf tyf ;+ul7t ;+:yfx?nfO{ shf{ tyf ;fk6Ldf k|fKt ePsf] Aofh $,@@#,#%#,^(% @,$((,##*,&(&
lwtf]kqx?df nufgLdf j[l4 -sdL_ -@,*&),^(#,^*$_ ^%*,@*@,!^)
lwtf]kqx?df nufgLdf k|fKt ePsf] Aofh tyf nfef+; ^*@,)%#,%^# ^#$,#!@,)%$
;Da4 sDkgLx?df nufgL j[l4 -sdL_ – –
;DklQx?df nufgLdf j[l4 -sdL_ – –
;DklQx?df nufgLdf k|fKt ePsf] v'b cfDbfgL ^&@,)(%,@(^ $$$,%)@,)&@
;DklQ / pks/0fdf j[l4 -sdL_ -%&,@%!,$*&_ -%@,^!@,(%$_
cd"t{ ;DklQdf j[l4 -sdL_ -$,!$#,#@^_ -$@&,!$)_
nufgL ultljlwaf6 ePsf] v'b gub k|jfx -$,&**,(*!,$**_ @,*%),#!(,^*%
ljQLo >f]taf6 gub k|jfx
;~ro sf]ifdf j[l4 -sdL_ #@,@!*,^&#,$$# @*,(@*,%#(,*&$
;~ro sf]ifdf Jofh vr{ -@),)@@,$%#,&*(_ -!$,**@,^&&,$*#_
lgj[lte/0f sf]ifdf j[l4 -sdL_ – –
cGo sf]ifdf j[l4 -sdL_ – –
hu]8f tyf artx?df j[l4 -sdL_ -#$(,)$*,(@!_ -#(&,%!@,&$#_
ljQLo >f]t ;DaGwL ultljlwaf6 ePsf] v'b gub k|jfx !!,*$&,!&),&## !#,^$*,#$(,^$*
;Dk"0f{ ultljlwaf6 ePsf] v'b gub k|jfx -^,)!),(%^,%((_ @,!(),^!*,&)%
jif{sf] z'?df ePsf] gub tyf gub ;dfg df}Hbft ^,#^$,))$,@$$ $,!&#,#*%,%#(
ljb]zL d'b|fdf /x]sf] gub tyf ;dfg df}Hbftdf k'g{d"Nof+sgsf] sf/0fn] ePsf] ;dfof]hg – –
jif{sf] cGtdf ePsf] gub tyf gub ;dfg df}Hbft #%#,)$&,^$% ^,#^$,))$,@$$

lht]Gb| lwtfn t'n;L k|;fb uf}td ls/0f s'df/ >]i7 ;'/]z ljqmd zfx z+s/ axfb'/ kl08t emSs k|;fb cfrfo{
sf=d'= d'Vo clws[t k|zf;s ;~rfns ;~rfns ;~rfns ;~rfns

k|f=8f= l8NnL /fh zdf{ lzlz/ s'df/ 9'Ëfgf ;'lg/ s'df/ 9'Ë]n ;'Gb/dfg >]i7 O{Zj/ g]kfn
;~rfns cWoIf n]vfk/LIfs n]vfk/LIfs pk–dxfn]vfk/LIfs f{
ji f
{s s f
ly %
cf $÷& j/0
& lj
@) Lo
q
lj
 s
d{r
f/L
;~
ro
sd{rf/L ;~ro sf]if

s
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_

f]if
hu]8f tyf sf]ifdf ePsf] kl/jt{gsf] ljj/0f
@)&$ >fj0f ! ut] b]lv @)&% cfiff9 #@ ut] ;Dd

/sd ?k}Fofdf
;fwf/0f hu]8f ;~rostf{ sd{rf/L d'gfkmf jfF8kmfF8 dfgj ;+zfwg plrt d"No k'gd"{Nof+sg ;~rostf{ k]G;g cGo sd{rf/L ;~ro
ljj/0f hDdf
sf]if sNof0fsf/L sf]if sNof0fsf/L sf]if sf]if lasf; sf]if (Fair Value)
hu]8f hu]8f xfO{8«f] sf]if sf]if sf]if sf]if
@)&# >fj0f ! sf] df}Hbft !,@##,#%$,*!% !,&%#,*$$,%@$ !&*,)^%,*%) !,$&#,!$@,@&^ @),))),))) – – – – @!&,^)%,*@@,))^ @@@,@^$,@@(,$&!
n]vf gLltdf ePsf] ;dfof]hg – – – !,!!^,#!@,)%) – !(,)%@,&!#,$^@ – – – – – @),!^(,)@%,%!@
@)&# >fj0f ! sf] kl/dflh{t df}Hbft !,@##,#%$,*!% !,&%#,*$$,%@$ !&*,)^%,*%) @,%*(,$%$,#@^ @),))),))) !(,)%@,&!#,$^@ – – – – @!&,^)%,*@@,))^ @$@,$##,@%$,(*#
d"gfkmf afF8kmFf6 ($,^*%,)(@ @)*,#)&,@)@ %^,*!!,)%% !,%)#,@$@,#($ – – – – – – – !,*^#,)$%,&$#
/sdfGt/ – @),))),))) -!,!(#,#^&,!&(_ -@),))),)))_ – – !,@@&,%&$,#)* – – – #$,@)&,!@(
vr{ – -!*%,#)(,&()_ -(#,^&#,)((_ – – – – -*),))),)))_ – – – -#%*,(*@,**(_
sd{rf/L ;~ro sf]ifdf ePsf] v'b j[l4 – – – – – – – – – – @*,(@*,%#(,*&! @*, (@*,%#(,*&!
z]o/ nufgLsf] plrt d'No (Fair Value) df ;dfof]hg – – – – – -$(#,)%^,*$@_ – – – – – -$(#,)%^,*$@_
;DklQ / pks/0f tyf nufgL ;DklQsf]
k'gd"Nof+sg (Revaluation) ;dfof]hg – – – – – – – – – – – –
cl3Nnf] jif{sf] cfDbfgL÷-vr{_ #,@)),)#) – – – – – – – – – – #,@)),)#)
@)&$ cfiff9 #! sf] df}Hbft !,##!,@#(,(#& !,&(^,*$!,(#^ !$!,@)#,*)^ @,*((,#@(,%$! – !*,%%(,^%^,^@) – !,!$&,%&$,#)* – – @$^,%#$,#^!,*&& @&@,$!),@)*,)@^
d"gfkmf jfF8kmfF6 !(&,)#^,(&@ *@&,%%%,@*@ !%&,^@(,%&& @,&%*,%!&,^)% – – – – – – – #,($),&#(,$#^
/sdfGt/ – – – – – – – – – – – –
sf]ifaf6 vr{ – -!(!,)@),(%$_ -((,)$^,@!#_ -!,^)),@$&,@&!_ – – – !,%$),!)),$^@ – – – -#%),@!#,(&^_
sd{rf/L ;~ro sf]ifdf ePsf] v'b j[l4 – – – – – – – – – – #@,@!*,^&#,$$^ #@,@!*,^&#,$$^
z]o/ nufgLsf] plrt d'No (Fair Value) df ;dfof]hg – – – – – ##&,#&*,!%) – – – – – ##&,#&*,!%)
;DklQ / pks/0f tyf nufgL ;DklQsf]
k'gd"Nof+sg (Revaluation) ;dfof]hg – – – – – – – – – – – –
cl3Nnf] jif{sf] cfDbfgL÷-vr{_ !,!^%,)%& – – – – – – – – – – !,!^%,)%&
@)&% cfiff9 #@ sf] df}Hbft !,%@(,$$!,(^^ @,$##,#&^,@^$ !((,&*&,!&) $,)%&,%((,*&# – !*,*(&,)#$,&&) – @,^*&,^&$,&&) – – @&*,&%#,)#%,#@# #)*,%%&,(%),!#%

lht]Gb| lwtfn t'n;L k|;fb uf}td ls/0f s'df/ >]i7 ;'/]z ljqmd zfx z+s/ axfb'/ kl08t emSs k|;fb cfrfo{
sf=d'= d'Vo clws[t k|zf;s ;~rfns ;~rfns ;~rfns ;~rfns

k|f=8f= l8NnL /fh zdf{ lzlz/ s'df/ 9'Ëfgf ;'lg/ s'df/ 9'Ë]n ;'Gb/dfg >]i7 O{Zj/ g]kfn
;~rfns cWoIf n]vfk/LIfs n]vfk/LIfs pk–dxfn]vfk/LIfs
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
n]vf ;DaGwL l6Kk0fLx?
cfly{s jif{ @)&$÷@)&%

!= ;fdfGo hfgsf/L (General Introduction)

sd{rf/L ;~ro sf]ifn] ;~rostf{x?af6 ;+sng ePsf] ;l~rt /sdsf] Joj:Yffkg tyf k|efjsf/L kl/rfng u/L
;~rostf{x?nfO{ plrt k|ltkmn k|bfg ug'{sf ;fy} art /sdaf6 ljleGg ;fdflhs ;'/If0f ;'ljwfx? k|bfg ub}{
cfO{/x]sf] 5 . sf]if sd{rf/L ;~ro sf]if P]g, @)!( cg'?k :yflkt ;fdflhs ;'/If0f ;+:yfsf ;fy} u}x| a}lsË k|s[ltsf]
b]zs} 7"nf] ljQLo ;+:yf xf] . sf]ifsf] s]Gb|Lo sfof{no k'Nrf]s, nlntk'/df /x]sf] 5 .
sf]ifn] ;~rostf{sf] ;l~rt /sddf jflif{s ?kdf Jofh tyf d"gfkmf k|bfg ug'{sf cltl/Qm ;~rostf{sf] lxtdf
ljz]if ;fk6L, 3/ ;fk6L, z}lIfs ;fk6L, 3/ dd{t ;fk6L / ;/n rqm shf{ h:tf shf{ tyf ;fk6L ;'ljwfx? k|bfg
ub}{ cfPsf] 5 eg] ;fdflhs ;'/Iff ;'ljwf cGt{ut ;~rostf{ b'3{6gf Ifltk"lt{, ;~rostf{ sfhqm[of cg'bfg, ;~rostf{
cf}ifwf]krf/ ;xof]u of]hgf / lzz' tyf ;'Ts]/L x]/rfx ;'ljwf sfo{s|d ;~rfng ub}{ cfPsf] 5 .
sf]ifn] ;~rostf{sf] cltl/Qm ljleGg hnljB't sDkgLx?df z]o/ tyf C0f nufgL u/L g]kfnsf] hnljB't If]qsf]
ljsf;sf] ;xfossf] ?kdf cl3 al9/x]sf] 5 .

@= ljQLo ljj/0fx? tof/ / k|:t't ug]{ cfwf/ (Basis of Preparation and Presentation of
Financial Statements):
@=! g]kfn ljtLo k|ltj]bgdfgsf] cg'kfngf (Compliance with Nepal Financial Reporting
Standard-NFRS)
n]vfdfg af]8{ g]kfnn] l;kmfl/; u/] adf]lhd g]kfn rf6{8{ PsfpG6]G6\; ;+:yfaf6 hf/L ul/Psf] g]kfn ljQLo
k|ltj]bgdfg cg'?k ljQLo ljj/0fx? tof/ ul/Psf 5g\ . g]kfn ljQLo k|ltj]bgdfgdf cGt/f{li6«o n]vfdfg
af]8{n] hf/L u/]sf ljj]rgf (IFRIC / SIC) ;d]t kb{5g\ . ljQLo ljj/0f dxfn]vf k/LIfssf] sfof{noaf6 ldlt
@)&%÷!!÷!$ df :jLs[t 9fFrf cg'?k tof/ ul/Psf] 5 .
;+nUg ljQLo ljj/0fx? sf]ifsf] ;+rfns ;ldltsf] @)&%÷!@÷@ df a;]sf] !%$% cf}F a}7sn] cg'df]bg u/]sf] 5 .

@=@ sfof{Tds / k|:t'tLs/0f d'b|f (Functional and Presentation Currency)

ljQLo ljj/0fx? sf]ifsf] sfof{Tds d'b|f, Gf]kfnL ?k}ofFdf k|:t't ul/Psf] 5 .

@=# cg'dfg, dfGotf tyf clek|fosf] k|of]u (Use of Assumptions, Estimates and Judgedment)
g]kfn ljQLo k|ltj]bgdfg cg';f/ ljQLo ljj/0f tof/ ubf{ s]xL If]qx?df cg'dfg, dfGotf tyf clek|fosf] k|of]u
ug'{kg]{ x'G5 . o;/L cg'dfg ubf{ ljutsf] cg'ej / cGo c;/ ug]{ tTjx?nfO{ ;dfj]z ug]{ ul/Psf] 5 . cg'dfg,
dfGotf tyf clek|fox? jf:tljstfdf kl/0ft x'Fbf tof/ kfl/Psf] ldltsf] ljQLo ljj/0fn] k|:t't u/]sf ;DklQ,
bfloTj, cfDbfgL tyf vr{ /sdx? k"jf{g'dfg / dfGotf eGbf km/s kg{ ;Sb5g\ . lg/Gt/ ;+rfngsf] cfwf/
(going concern basis) dfg]/ cg'dfg / dfGotfx? k'g/fjnf]sg ul/Psf 5g\ . n]vf ;DaGwL cg'dfgnfO{ ;do
;fk]If k'g/fjnf]sg ug]{ ul/Psf] 5 . cg'dfgdf km/s k/]sf] sf/0fn] kg]{ c;/ cg'dfgdf km/s k/]sf] jif{df g}
;dfof]hg x'G5g\ .
ljQLo ljj/0fx? tof/ ubf{sf dxTjk"0f{ cg'dfgx?, h;n] k|:t't /sddf ;f/e"t ?kdf c;/ ub{5g\ h'g
lgDgfg';f/ /x]sf 5g\ M
!_ ;DklQ, pks/0f, nufgL ;DklQ tyf cd"t{ ;DklQsf] pkof]uL cfo' (useful life)
@_ ;DklQ, pks/0f, nufgL ;DklQ tyf cd"t{ ;DklQsf] IfoLs/0f gf]S;fgL (impairment loss)
#_ sd{rf/L bfloTjx?

Page 1
 @=$ g]kfn ljQLo k|ltj]bgdfgsf] k|of]u (Use of Nepal Financial Reporting Standards)
sf]ifn] o; cfly{s jif{df klxnf] k6s g]kfn ljQLo k|ltj]bgdfg cg';f/ ljQLo ljj/0fx? tof/ ubf{ g]kfn ljQLo
k|ltj]bgdfg ! -First Time Adoption of Nepal Financial Reporting Standards_ cg';f/ n]vfdfg tyf
gLltdf kg]{ kl/jt{gx?sf] ;dfof]hg ;lxt tof/ u/]sf] 5 .
ljQLo ljj/0fx? tof/ ug]{ s|ddf NAS 39 sf] shf{sf] IfoLs/0f gf]S;fgL ;DaGwL Joj:yfsf] k"0f{ ?kdf kfngf
ePsf] 5}g / sd{rf/L bfloTjx?sf] ljdflÍs d"Nof+sg -actuarial valuation_ ul/Psf] 5}g

@=% g]kfn ljQLo k|ltj]bgdfgsf carve-out x?

n]vfdfg af]8{ g]kfnn] l;kmfl/; u/] adf]lhd g]kfn rf6{8{ PsfpG6]G6\; ;+:yf n] NFRS sfof{Gjog ug{sf nflu
k|bfg u/]sf carve-out x? dWo] sf]ifn] lgDg carve-out k|of]u u/]sf] 5 M
!_ g]kfn n]vfdfg #(— ljQLo ;fwgx?M dfGotf / dfkg
ljZjf;gLo lx;fan] lgwf{/0f ug{ cJojxfl/s x'g] / guGo /xg] l:ylt /xFbf lgDg pNn]lvt Joj:yfdf ljsNk
k|bfg ul/Psf] 5 / sf]ifn] pQm ljsNk k|of]u u/]sf] 5 .
s_ g]kfn n]vfdfg #( sf] kl/R5]b ( cg';f/ ljQLo ;fwgx?sf] k|efjsf/L Aofhb/ u0fgf ubf{ tL ljQLo
;fwgx?sf] cg'aGwLo zt{x? adf]lhd ltl/Psf] / lnPsf] ;Dk"0f{ z'Ns / laGb'x?nfO{ ;dfj]z ug'{ gkg]{ ljsNk
. sf]ifn] sd{rf/L shf{, ;+ul7t ;+:yf tyf kl/of]hgfnfO{ k|bfg ul/Psf] shf{ tyf aG8sf] lk|ldod lx;fadf
of] ljsNk k|of]u u/]sf] 5 .

# k|d'v n]vf gLltx? (Major Accounting Policies):

#=! dfkg tyf n]vfÍgsf] cfwf/ (Measurement and Basis of Accounting)
lgDg pNn]lvt cj:yfdf afx]s ljQLo ljj/0fx? P]ltxfl;s nfut cjwf/0ff (Historical Cost Convention)
cg'?k tof/ ul/Psf 5g\ .

cGoyf pNn]v ul/Psf] cj:yfdf afx]s ljQLo ljj/0fx? k|f]befjL cfwf/ (accrual basis) df tof/ ul/Psf 5g\ .

#=@ Psn ljQLo ljj/0f

k|:t't ljQLo ljj/0f sf]ifsf] Psn ljQLo ljj/0f xf] . sf]ifsf] Plss[t ljQLo ljj/0f tof/ ug'{kg]{ cj:yf
/x]sf] 5}g .

#=# Aofh cfDbfgL tyf vr{

Aofh cfDbfgL / vr{ gfkmf jf gf]S;fg lx;fadf k|f]befjL cfwf/df k|efjsf/L Aofh (Effective Interest) ljlw
k|of]u u/L hgfOPsf] 5 . eljiosf] cg'dflgt gub e'QmfgL÷k|flKtnfO{ ljQLo ;DklQ÷bfloTjsf] ck]lIft cfo'df
7\ofSs} l8isfpG6 ug]{ b/nfO{ k|efjsf/L Aofh b/ elgG5 . ljQLo ;DklQnfO{ xfgL k'u]sf] cj:yfdf Aofh
cfDbfgLnfO{ impaired value df d"n k|efjsf/L Aofh b/sf] cfwf/df hgfOG5 .
Aofh cfDbfgLsf] n]vfÍg ug{sf] nflu /sdsf] lgSof}{n x'g'kg]{ / ;f] sf] cfly{s nfe sf]ifn] k|fKt ug]{ ;Defjgf
ePsf] x'g' kb{5 . kl/of]hgf tyf ;+ul7t ;+:yfx?nfO{ shf{ tyf ;fk6Ldf k"FhLs[t ul/Psf] AofhnfO{ / c;n
shf{df k|f]befjL cfwf/df cfDbfgL hgfO{Psf] 5 eg] ;f] afx]s gub k|flKt cfwf/df cfDbfgL hgfOPsf] 5 .

Page 2
#=$ cGo cfDbfgL tyf vr{x?
!_ Zf'Ns / sldzg cfo
Zf'Ns / sldzg cfo ;fwf/0ftof ;DalGwt ;]jf eO;s]kl5 jf Ps ;fy{s sfo{sf] sfo{Gjog eO;s]kl5
hgfOG5 . C0f k|bfg ubf{ nfUg] ;]jf z'Ns ;f] k|bfg eO;s]kl5 hgfO{G5 .
@_ Zf'Ns / sldzg vr{
Zf'Ns / sldzg vr{ ;fwf/0ftof ;DalGwt ;]jf k|fKt eO;s]kl5 jf Ps ;fy{s sfo{sf] sfo{Gjog
eO;s]kl5 hgfO{G5 .
#_ v'b Jofkfl/s nfe
Jofkfl/s ;DklQ÷bfloTjsf] xsdf kfs]sf] (accrued) Aofh, ljlqmdf nfe xfgL, nfe+fz nufotsf
sf/f]af/af6 >[lht nfe÷xfgL (realised gain/loss) o; cGt{ut /flvG5 .
$_ nfef+z cfDbfgL
nfe+fz k|fKt ug]{ xs :yflkt eO;s]kl5 nfe+fz cfDbfgL hgfO{G5 . Nffef+znfO{ ;DklQsf] jlu{s/0f cg';f/
ljleGg lzif{sx?df k|:t't ul/G5 .
%_ cGo cfo
kmfObf jf /sd sf]ifdf k|fKt x'g] / ;f] sf] j:t'k/s lgwf{/0f x'g] cj:yfdf dfly pNn]lvt afx]ssf cfox?sf]
n]vfÍg ul/Psf] 5 .
#=% k§f (Lease)
ljQLo k§f / ;+rfng k§fsf] jlu{s/0f k§fsf] z'? ldltdf ul/G5 . To:tf] k§f h;df hf]lvd / Ogfdsf] Ps
dXTjk"0f{ efu wgLn] (Owner) cfkm]};Fu /fV5 To;nfO{ ;+rfng k§fsf] ?kdf juL{s/0f ul/G5 . To:tf] k§f
h;df hf]lvd / Ogfdsf] dxTjk"0f{ efu wgLn] sd]6LnfO{ (lessee) x:tfGt/0f u5{ To;nfO{ ljQLo k§fsf] ?kdf
juL{s/0f ul/G5 . ldlt @)&# >fj0f ! eGbf cl3sf] k§fnfO{ ;f] ldltdf pknAw hfgsf/L tyf kl/l:yltsf] cfwf/
df juL{s/0f ul/Psf] 5 .

!_ k§f e'QmfgL – sd]6L (Lessee)

;+rfng k§fsf] e'QmfgLnfO{ k§fsf] b//]6df d"Noj[l4sf] ;dfof]hg ;lxt ;DalGwt cfly{s jif{df vr{ n]vfÍg
ul/Psf] 5 , h'g sf]ifsf] d"Nof+sgdf ;db/ k|lj|mofaf6 x'g] vr{ n]vfÍg eGbf plrt /x]sf] 5 .
ljQLo k§f cGtu{tsf] Go"gtd k§f e'QmfgLnfO{ ljQLo nfut tyf af+ls bfloTjdf ;dfof]hgsf] ?kdf efu
nufOG5 . ljQLo nfutnfO{ afFls bfloTjdf ;db/df k|ltkmn k|fKt x'g] lx;fadf k§f cjlw e/df gfkmf jf
gf]S;fg lx;fadf n]vfÍg ul/G5 .
;+of]lus (contingent) k§f e'QmfgLnfO{ pQm s'/f kSsf ePsf] ldltdf Go'gtd k§f e'QmfgLnfO{ ;dfof]hg
u/L n]vfÍg ul/G5 .

@_ k§f ;DklQ
;+rfng k§fdf /x]sf] ;DklQnfO{ ljQLo ljj/0fdf k|:t't ul/b}g .
ljQLo k§fdf /x]sf] ;DkltnfO{ k|f/lDes dfkgdf plrt d"No / Go"gtd k§f e'QmfgLdWo] x'g] sd /sddf dfkg
ul/G5 . k|f/lDes dfkg kl5 pQm ;DklQ h'g ju{df k5{, ;f]xL cg';f/sf] n]vf gLlt k|of]u u/L dfkg ul/G5 .
ljQLo k§fdf /x]sf] ;DkltnfO{ sf]ifn] k|fKt ug'{kg]{ k§fdf v'b nufgL /sdsf] ?kdf n]vfÍg u/L C0f tyf
;fk6L cGtu{t k|:t't ul/G5 .

Page 3
#_ k§f e'QmfgL k|flKt
;+rfng k§fsf] e'QmfgL k|fKtLnfO{ k§fsf] b//]6df d"Noj[l4sf] ;dfof]hg ;lxt ;DalGwt cfly{s jif{df cfo n]vfÍg
ul/Psf] 5 , h'g sf]ifsf] d"Nof+sgdf ;db/ k|ls|ofaf6 x'g] cfo n]vfÍg eGbf plrt /x]sf] 5 .
ljQLo k§f cGtu{tsf] Go'gtd k§f e'QmfgL k|fKtLnfO{ ljQLo cfDbfgL tyf k|fKt ug{ afFsL /sdsf] ?kdf efu
nufO{G5 . ljQLo cfDbfgLnfO{ k§fdf afFsL /x]sf] ;DklQdf ;db/df k|ltkmn k|fKt x'g] lx;fadf k§f cjlw e/df gfkmf
jf gf]S;fg lx;fadf n]vfÍg ul/G5 .

#=^ ljb]zL ljlgdo sf/f]jf/x?

ljb]zL d'b|fdf x'g] sf/f]af/nfO{ sf/f]af/ ldltdf ljBdfg b/df g]kfnL ?k}ofFdf ?kfGt/0f ul/Psf] 5 ljb]zL d'b|fdf
/x]sf] df}lb|s ;DklQ Pj+ bfloTjx?nfO{ jiff{Gtdf ljBdfg b/n] g]kfnL ?k}ofFdf ?kfGt/0f ul/Psf] 5 . df}lb|s
;DklQ Pj+ bfloTjsf] jif{sf] ;'?jftsf] sfof{Tds d'b|fdf /x]sf] /sd, jif{e/Ldf k|fKt /sd, k|efjsf/L Jofhsf]
/ ljb]zL d'b|fdf /x]sf ;DklQ bfloTjsf] kl/zf]lwt /sdsf] km/snfO{ sfof{Tds /sddf kl/jt{g ubf{ x'g cfpg]
km/snfO{ ljlgdo gfkmf jf gf]S;fgsf] ?kdf n]vfÍg ul/G5 .
ljb]zL d'b|fdf /x]sf] u}/ df}lb|s ;DklQ Pj+ bfloTjx?nfO{ plrt d"No lgwf{/0f u/]sf] ldltdf ljBdfg b/n] g]kfnL
?k}ofFdf ?kfGt/0f ul/Psf] 5 . ljb]zL d'b|fdf /x]sf] u}/ df}lb|s j:t'nfO{ sf/f]af/ ldltsf] b/n] g]kfnL ?k}ofFdf
?kfGt/0f ul/G5 . ;f]df km/s kg{ uPdf ;fdfGotof gfkmf jf gf]S;fg lx;fadf n]vfÍg ul/G5 .

#=& cfos/
cfos/ P]gsf] bkmf ^$ sf] pkbkmf @ cg';f/ sf]ifsf] cfodf cfos/ gnfUg] x'gfn] cfos/ Joj:yf ul/Psf]
5}g . cfos/ 5'6 ePsf] sf/0fn] :yug s/sf] lx;fa ug'{kg]{ /x]sf] 5}g .

#=* ljQLo ;DklQ tyf bfloTjx?

!_ klxrfg (Recognition)
ljQLo pks/0fx?nfO{ ljQLo cj:yfsf] ljj/0fdf pQm pks/0f;Fu ;DalGwt ldltsf] cfwf/df hgfO{G5 .
ljQLo ;DklQ tyf bfloTjx?sf] k|f/lDes d"Nof+sg plrt d"Nodf ul/G5 . h'g pks/0f gfkmf jf gf]S;fg
dfkm{t plrt d"Nodf juL{s/0f ul/b}g, To:tf pks/0f;Fu ;DalGwt k|ToIf vr{x? ;dfj]z ul/Psf] nfutdf
d"Nof+sg ul/G5 .

@_ juL{s/0f (Classification)
ljQLo ;DklQ (Financial Assets)
ljQLo ;DklQx? s;/L Joj:yfkg ul/Psf] 5 eGg] cfwf/df ljQLo ;DklQnfO{ kl/zf]wg nfut (amortized
cost) jf cGo lj:t[t cfo dfkm{t plrt d"Nodf / gfkmf jf gf]S;fg dfkm{t plrt d"No dWo] s'g} Psdf
juL{s/0f ul/G5 .
kl/zf]wg nfutdfM lglZrt jf b[ZofTds (fixed or determinable) e'QmfgL ePsf gg\ 8]l/e]l6e
pks/0fx? cjlw ;dfKt ldlt;Dd wf/0f ug]{ dg;foaf6 wf/0f ul/Psf ljQLo ;DklQx?nfO{ o; ju{df
;dfj]z ul/G5 . o:tf ;DklQx?sf] k|f/lDes dfkg ;DklQ;Fu ;DalGwt k|ToIf vr{x? ;dfj]z ul/Psf]
nfutdf d"Nof+sg ul/G5 . Kf|f/lDes dfkgkl5 k|efjsf/L Jofhb/sf] k|of]u u/L tyf IfoLs/0f gf]S;fgLsf]
(impairment loss) ;dfof]hg u/L kl/zf]wg nfutdf ;DklQsf] dfkg ul/G5 .
gfkmf jf gf]S;fg dfkm{t plrt d"Nodf (fair value through profit or loss)M sf]ifn] plrt d"Nosf] cfwf/
df v/Lb jf ljls| ug]{ lx;fadf wf/0f u/]sf ;DklQx? o; ju{df ;dfj]z ul/G5 . v/Lb jf ljls|sf]
nfutnfO{ gfkmf jf gf]S;fgdf n]vfÍg ul/G5 . cGo lj:t[t cfo dfkm{t plrt d"Nodf (fair value through
other comprehensive income): dfly pNn]lvt afx]sdf gg\ 8]l/e]l6e ljQLo ;DklQx? o; ju{df

Page 4
 ;dfj]z ul/G5 . o:tf ;DklQx?sf] k|f/lDes dfkg plrt d"Nodf ul/G5 . k|f/lDes dfkg kl5sf] dfkg
(subsequent measurement) plrt d"Nodf g} ul/G5 / plrt d"Nodf ePsf] kl/jt{gnfO{ cGo lj:t[t
cfodf n]vfÍg ul/G5 / ;f]nfO{ ;+lrt cfo tyf sf]ifdf plrt d"No hu]8fdf k|:t't ul/G5 . ;DklQ Tofu
ubf{ sfod /x]sf] hDdf hu]8f /sdnfO{ ljt/0fof]Uo gfkmfdf :yfgfGt/0f ul/G5 .
ljQLo bfloTj (Financial Liabilities)
sf]ifn] ljQLo hdfgt tyf C0f k|lta4tf afx]ssf ljQLo bfloTjx?nfO{ kl/zf]wg nfut jf gfkmf jf gf]S;fg
dfkm{t plrt d"NodWo] s'g} Psdf juL{s/0f u/]sf] 5 .

#_ l8–l/slUg;g (De-recognition)
ljQLo ;DklQsf ;t{x? ;+zf]wg ul/Pdf jf pQm ;DklQ gofF ;DklQ;Fu ablnPdf ljQLo ;DklQsf]
l8–l/sUgfOh ug'{kg]{ xf] xf]Og eGg] k/LIf0f ul/G5 . klxn]sf] gub k|jfx dxTjk"0f{ ?kdf km/s ePdf ;f]
;DklQaf6 x'g] gub k|jfxsf] Dofb ;dfKt ePsf] dflgG5 . pQm kl/l:yltdf klxn]sf] ;DklQ l8–l/sUgfOh
ul/G5 / gofF ;DklQ plrt d"Nodf n]vfÍg ul/G5 .
ljQLo ;DklQ
;DklQaf6 gub k|flKtsf] cg'a+lGwt clwsf/ ;dfKt x'Fbf jf ;DklQsf] hf]lvd / Ogfdsf] dxTjk"0f{ efu ;d]t
x:tfGt/0f x'g] u/L ;DklQaf6 gub k|flKtsf] cg'alGwt clwsf/ x:tfGt/0f ubf{ jf sf]ifsf] ;DklQdf lgoGq0f
gx'g] cj:yfdf sf]ifn] ljQLo ;DklQ l8–l/sUgfOh u5{ .
ljQLo ;DklQ l8–l/sUgfOh ubf{ k|fKt ePsf] /sd / cl3 ;fl/Psf] /sdsf] km/snfO{ gfkmf jf gf]S;fgdf
n]vfÍg ul/G5 .
ljQLo bfloTj
sf]ifn] cg'alGwt bfloTj lgj{xg jf /2 jf ;DffKt x'Fbf ljQLo bfloTj l8–l/sUgfOh u5{ .
$_ ckm;]6
sfg'gL clwsf/ /x]sf] / p2]Zo g]} v'b /sd hgfpg] 5 eg] dfq ljQLo ;DklQ / bfloTj Ps cfk;df ckm;]6
ul/G5 / v'b /sd hgfO{G5 .
g]kfn n]vfdfgn] cg'dlt lbPsf] cj:yfdf jf p:t} s[ofsnfkaf6 >[lht cfo / vr{x? dfq ckm;]6 u/L v'b
/sd k|:t't ul/G5 .
%_ kl/zf]wg nfutdf dfkg (Measured at Amortized Cost)
k|f/lDes dfkgsf] /sddf ;fFjf /sd 36fO{ tyf k|efjsf/L Aofh ljlwaf6 dfkg ul/Psf] k|f/lDes /sd /
;f] sf] clGtd /sdsf] km/s hf]8L jf 36fO{ cfpg] /sddf IfoLs/0f gf]S;fgLsf] ;dfof]hg kl5sf] /sd g}
ljQLo ;DklQ tyf bfloTjsf] kl/zf]wg nfut xf] .
^_ plrt d"No dfkg (Measured at Fair Value)
ahf/df ;xefuL JolQmx? aLrsf] plrt sf/f]af/df ;DklQ lg;u{df k|fKt x'g] /sd jf bfloTj lg;u{df
e'QmfgL ug'{kg]{ /sd jf ahf/ cefj ePsf] cj:yfdf cfkm\gf] kx'Fr ePsf] ;a}eGbf kmfObfhgs ahf/sf] d"No
g} plrt d"No xf] .
pknAw eP;Dd pks/0fsf] plrt d"No ;lj|mo ahf/sf] pb\w[t (quoted) d"NonfO{ dflgG5 . pks/0fsf]
nuftf/ ?kdf sf/f]af/ x'g] ahf/nfO{ ;lj|mo ahf/ dflgG5 .
;lj|mo ahf/ gePsf] cj:yfdf sf]ifn] k|f;+lus sf/sx?sf] (observable inputs) klxrfg tyf k|of]u u/L
pko'Qm d"Nof+sg ljlwx? canDag u/L plrt d"Nosf] lgwf{/0f u5{ .

Page 5
 ljQLo pks/0fsf] plrt d"Nosf] pQd k|df0f eg]sf] pQm pks/0fsf] sf/f]af/ d"No xf] . olb sf]ifsf]
gh/df sf/f]af/ /sd / plrt d"No km/s /x]sf] 5 / plrt d"Nosf] lgwf+/0f g t ;lj|mo ahf/df pb\w[t
d"No /x]sf] g t k|f;+lus s'/fx?nfO{ dWogh/ ub}{ cGo d"Nof+sg ljlwaf6 d"Nof+sg ul/Psf] 5}g eg] plrt
d"No / sf/f]af/ /sdsf] km/snfO{ :yug u/L plrt d"Nodf pks/0fsf] dfkg ul/G5 . pQm km/s /sdnfO{
pks/0fsf] cjlwe/df gfkmf jf gf]S;fgsf n]vfÍg ul/G5 .

&_ IfoLs/0fsf] klxrfg tyf dfkg (recognition and measurement of impairment)

sf]ifn] x/]s k|ltj]bg ldltdf ljQLo ;DklQx?df IfoLs/0f x'g] ;fWo ;'rgf (objective evidence) /x]
g/x]sf] lgwf+/0f ug]{ ub{5 . ;fWo ;"rgfx?n] k|f/lDes klxrfg kl5 ljQLo ;DklQx?sf] ;d"xdf gf]S;fg x'g]
s]xL sf/s 36gf 36]sf] O+lut u/]df / pQm gf]S;fgn] ;DklQaf6 eljiodf k|fKt x'g] /sdnfO{ kfg]{ c;/sf]
oyfy{ cg'dfg ug{ ;lsPdf ljQLo ;DklQx?sf] Ifo ePsf] dflgG5 .
;fWo ;"rgfdf lgDg s'/fx? ;dfj]z x'G5g\ .
– shf{ lng] JolQm pNn]vgLo ?kdf ljQLo ;+s6df k/]df,
– sf]ifn] lj/n} ug]{ lsl;dn] s'g} shf{sf] k"g{;+/rgf u/]df,
– C0fLn] shf{ e'QmfgL ug{ r's]df÷default ePdf,
– C0fL jf hf/Lstf{ 6f6 kN6g] b]lvPdf,
– lwtf]sf] ;lj|mo ahf/ sfod g/x]df,
– ;du| cfly{s jftfj/0fdf ePsf] kl/jt{gn] C0fLsf] e'QmfgL cj:yfdf kl/jt{g ePdf .
z]o/ nufgLsf] xsdf g]6jy{eGbf lstfaL d"No lg/Gt/ jf pNn]Vo ?kdf sd ePdf Ifo ePsf] k|df0f ldNb5 .
sf]ifn] shf{ tyf ;fk6L tyf lwtf]kqdf nufgLdf Psn tyf ;fd"lxs IfoLs/0f gf]S;fgLsf] k|df0fx?nfO{
dWogh/ ub}{} dxTjk"0f{ pks/0fx?sf] Psn tyf cGosf] ;fd"lxs IfoLs/0f gf]S;fgLsf] d"Nof+sg ub{5 .
;fd"lxs d"Nof+sg ubf{ ;dfg hf]lvd ljz]iftfx? ePdf ;DklQx?nfO{ Ps} ;d'xdf ljefhg ul/G5 .
;fd"lxs IfoLs/0f gf]S;fgLsf] d"Nof+sg ubf{ sf]ifn] default x'g] ;Defjgf, /sd k|fKt x'g] ;do / Joxf]/]sf]
gf]S;fgLsf] P]ltxfl;s k|j[ltsf] statistical modeling sf] k|of]u u/L matrix tof/ ub{5 / ;f] df xfnsf]
cfly{s tyf shf{sf] jftfj/0f jf cj:yfsf] ;dfof]hg u/L cg'dflgt Ifosf] lgwf{/0f ub{5 . r's x'g] b/,
gf]S;fgL b/ tyf c;'n x'g] ;dox?df lgoldt ?kdf cBfjlws ul/G5 .
kl/zf]wg d"Nodf dfkg ul/Psf] ;DklQsf] IfoLs/0f gf]S;fgL ;DklQsf] cl3 ;fl/Psf] d"No (carrying
amount) / k|efjsf/L Jofhb/n] x'g cfpg] jt{dfg d"Nosf] km/s /sd g} kl/zf]wg d"Nodf dfkg ul/Psf]
;DklQsf] IfoLs/0f gf]S;fgL xf] .
sf]ifn] ;+:yf tyf kl/of]hgf shf{df sf]ifsf] nufgL gLlt @)&! df tf]s] cg';f/n] IfoLs/0f gf]S;fgL Joj:yf
u/]sf] 5 eg] ;+rostf{nfO{ k|bfg ul/Psf] shf{df nufgL gLltdf pNn]v eP cg';f/sf gf]S;fgL Joj:yf
u/]sf] 5 .

#=( gub jf gub ;dfg

gub / gub ;dfg eGgfn] gub, a}+s tyf ljQLo ;+:yfdf /x]sf] sn vftfdf /x]sf] df}Hbft tyf cGo cTolws
t/n nufgLnfO{ hgfpFb5 . o; cGtu{t vl/b u/]sf] cyjf Kn];d]G6 ul/Psf] ;do kZrft tLg dlxgf jf
;f]eGbf sd cjwLdf kl/kSj x'g] df}lb|s ;DklQ cyjf Kn];d]G6 ;d]tnfO{ hgfpFb5 .

#=!) Jofkfl/s k|s[ltsf ;DklQx?

sf]ifn] ;}4flGts ?kdf lalj|m jf lgs6 eljiodf k'gM vl/b ug]{ jf 5f]6f] ;dodf gfkmf sdfpg] jf l:ylt -holding_
lng] dg;fon] wf/0f u/]sf ;DklQnfO{ Jofkfl/s k|s[ltsf ;DklQx? cGtu{t jlu{s/0f ul/G5 . Jofkfl/s k|s[ltsf
Page 6
 ;DklQx?sf] k|f/lDes klxrfg tyf ;f] kl5sf] dfkg plrt d"Nodf ul/G5 / sf/f]af/sf] nfutnfO{ gfkmf
jf gf]S;fg lx;fadf n]vfÍg ul/G5 . plrt d"Nodf ePsf] kl/jt{gnfO{ gfkmf jf gf]S;fg lx;fadf n]vfÍg
ul/G5 . ;fwf/0ftof, Jofkfl/s k|s[ltsf ;DklQx?nfO{ cGo ju{df k'gM juL{s/0f ul/Fb}g .
#=!! shf{ tyf ;fk6L
shf{ tyf ;fk6Ldf lglZrt jf b[ZofTds e'QmfgL x'g] tyf ;lj|mo ahf/df pb\w[t gx'g] gg\ 8]l/e]l6e ljQLo
;DklQ kb{5g\ .
shf{ tyf ;fk6L kl/zf]wg nfutdf dfkg ul/Psf] 5 . sd{rf/Lx?nfO{ sf]ifsf] cfGtl/s lgodfjnL cg';f/
;x'lnotk"0f{ shf{ -;fdflhs sfo{ ;fk6L, 3/ dd{t ;fk6L, sDKo'6/ ;fk6L, ;jf/L ;fwg ;fk6L, 3/ ;fk6L_
k|bfg ul/G5 . sd{rf/Lx?nfO{ k|bfg ul/Psf] shf{sf] kl/zf]wg nfutsf] nflu @)&% cl3sf] ljut % jif{x?sf]
;+rostf{x?nfO{ k|bfg ul/Psf] Jofhsf] cf};t b/ -&=$) Ü_ k|of]u ul/Psf] 5 . kl/zf]wg nfut / lstfaL
/sdsf] km/snfO{ sd{rf/LnfO{ k|bfg ul/Psf] shf{sf] cf}ift e'QmfgL x'g afFsL cjlw -( jif{_ e/Ldf gfkmf jf
gf]S;fg dfkm{t n]vfÍg ul/G5 .

#=!@ lwtf]kqdf nufgL

lwtf]kqdf nufgL cGtu{tsf ;DklQx?sf] k|f/lDes dfkg plrt d"Nodf sf/f]af/sf] k|ToIf vr{x? hf]8L -gfkmf jf
gf]S;fg dfkm{t plrt d"Nodf juL{s/0f ul/Psf ;DklQ afx]s_ ul/G5 . k|f/lDes dfkg kl5sf] dfkg pks/0fsf]
juL{s/0f cg';f/ kl/zf]wg nfut jf plrt d"Nodf ul/G5 .
sf]ifn] z]o/df nufgL u/]sf] dWo] clwsf+z nufgL ;+:yfks z]o/df /x]sf] 5 . ;+:yfks z]o/x?sf] nuftf/
sf/f]af/ gx'g] ePsf]n] k|ltj]bg ldltdf ;f]sf] pb\w[t (quoted) d"No gePsf]n] k|ltj]bg ldltsf] ;a}eGbf glhs
sf/f]af/ ldltsf] sf/f]af/ d"NonfO{ cfwf/ dflgPsf] 5 . pQm d"NoeGbf ;fwf/0f z]o/sf] d"No sd ePsf] cj:yfdf
sd /sdnfO{ cfwf/ /sd dflgPsf] 5 .

#=!# ;Da4 sDkgLx?df nufgL

sf]ifn] ;fwf/0f z]o/df nufgL u/]sf sDkgLdf sf]ifsf] dxTjk"0f{ k|efj /x]sf] cj:yfdf pQm nufgLnfO{ ;Da4
sDkgLx?df nufgLsf] ?kdf k|:t't ul/G5 . ;Da4 sDkgLx?df nufgLnfO{ Plss[t ljlQo ljj/0fdf OlSj6L
ljlwdf / Psn ljQLo ljj/0fdf plrt d"Nodf n]vfÍg ul/G5 .
OlSj6L ljlwdf nufgLsf] k|f/lDes dfkg nfutdf ul/G5 / nufgL kZrftsf] sDkgLsf] gfkmf jf gf]S;fgdf
nufgLstf{sf] xssf] /sdn] ;dfof]hg u/L ;f] nufgLsf] cl3 ;fl/Psf] /sdsf] u0fgf ul/G5 . sDkgLsf] gfkmf
jf gf]S;fgdf nufgLstf{sf] xssf] /sd nufgLstf{sf] gfkmf jf gf]S;fgdf n]vfÍg ul/G5 eg] nfef+z k|fKt
ePdf nufgLsf] cl3 ;fl/Psf] /sddf 36fO{ k|:t't ul/G5 . nufgL ePsf] sDkgLsf] cGo lj:t[t cfodf ePsf]
kl/jt{g ;d]tn] nufgL /sddf km/s kg]{ x'G5 . pQm kl/jt{gsf] c;/ nufgLstf{sf] cGo lj:t[t cfodf
k|ltljlDjt ul/G5 .
sf]ifn] ;fwf/0f z]o/df nufgL u/]sf sDkgLdf sf]ifsf] dxTjk"0f{ k|efj /x]sf] 5}g . ;Dk"0f{ nufgLx? ;DalGwt
;+:yfsf] r'Qmf kF"lhsf] @) k|ltzteGbf sd /x]sf] / pQm ;+:yfx?sf] ;+rfngdf dxTjk"0f{ k|efj kfg{ ;Sg] cj:yf
/x]sf] 5}g . sf]ifn] nufgL u/]sf sDkgLx?dWo] k|ltlglwTj u/]sf sDkgLx? l6Kk0fL %=* df k|:t't ul/Psf] 5 .

#=!$ ;DklQx?df nufgL

ef8f k|fKt ug{ jf k'Flhut a9f]Q/Lsf] nflu wf/0f ul/Psf hUuf tyf ejgnfO{ ;DklQx?df nufgLsf] ?kdf
n]vfÍg ul/G5 .
nufgL ;DklQsf] k|f/lDes dfkg nfutdf ul/G5 . nfutdf vl/b d"No tyf k|ToIf vr{x? / eljiodf ;f] ;DklQ
gi6 ug]{ jf x6fpg] ckl/xfo{ cg'dflgt vr{sf] jt{dfg /sd kb{5 . ;DklQdf kl5 ul/Psf vr{x?n] eljiodf
k|fKt x'g] cfodf j[l4 x'g] ePdf pQm vr{nfO{ k'Flhs/0f ul/G5 . lg/Gt/ x'g] ;fwf/0f dd{t vr{x? gfkmf jf
gf]S;fg lx;fadf n]vfÍg ul/G5 .
Page 7
 ;DklQ / pks/0f cGtu{tsf s'g} ;DklQ nufgL ;DklQsf] ?kdf kl/jt{g ePsf] / nufgL ;DklQnfO{ plrt
d"Nodf n]vfÍg ul/Pdf cl3 ;fl/Psf] /sdeGbf plrt d"No a9L ePdf a9L ePsf] xb;Ddsf] /sdnfO{ l;w}
hu]8fdf n]vfÍg ul/G5 eg] plrt d"No sd ePdf gfkmf jf gf]S;fg lx;fadf vr{ n]lvG5 . pQm ;DklQ lg;u{
ubf{ hu]8f /sdnfO{ cfosf] ?kdf n]vfÍg ul/G5 .
t];|f] kIfn] ;+rfng k§fdf sf]ifsf] nufgL ;DklQsf] k|of]u u/] jfkt k|fKt x'g] /sdnfO{ ;+rfng k§f cGtu{tsf]
cfDbfgL dflgG5 . k§fsf] b//]6df d"Noj[l4sf] ;dfof]hg ;lxt ;DalGwt cfly{s jif{df cfo n]vfÍg ul/G5, h'g
sf]ifsf] d"Nof+sgdf ;db/ k|ls|ofaf6 x'g] cfo n]vfÍg eGbf plrt /x]sf] 5 .
sf]ifn] NFRS ;+j|md0f ldltdf -@)&# >fj0f !_ sfod d"NonfO{ nufgL ;DklQsf] plrt d"No dfg]sf] 5 .

pkof]uL cfo' tyf cjlzi6 /sd (Useful Life and Salvage Value)
sf]ifn] cfly{s jif{ @)&$.&% df nufgL ;DklQsf] pkof]uL cfo'sf] k'gM cg'dfg u/]sf] 5 h; cg';f/ gofF
ejgsf] pkof]uL cfo' %) jif{ / cjlzi6 /sd !)Ü /xg] cg'dfg u/]sf] 5 . ;f]xL cg';f/ jflif{s ?kdf ;db/
df x|f;s§L ul/G5 . hUufsf] x|f;s§L ul/Fb}g .

#=!% ;DklQ tyf pks/0f

!_ klxrfg tyf dfkg (Measurement and Recognition)
;DklQ tyf pks/0fsf] k|f/lDes dfkg nfutdf ul/G5 . nfutdf vl/b d"No tyf k|ToIf vr{x? / eljiodf
;f] ;DklQ gi6 ug]{ jf x6fpg] ckl/xfo{ cg'dflgt vr{sf] jt{dfg /sd kb{5g\ . ;DklQdf kl5 ul/Psf
vr{x?n] eljiodf k|fKt x'g] cfodf j[l4 x'g] ePdf pQm vr{nfO{ k'Flhs/0f ul/G5 . lg/Gt/ x'g] ;fwf/0f dd{t
vr{x? gfkmf jf gf]S;fg lx;fadf n]vfÍg ul/G5 .
km/s cfo' x'g] ;DklQsf d'Vo efux?nfO{ km/s ?kdf klxrfg u/L n]vfÍg ul/G5 / ;f]xL cg';f/ x|f;s§L
ul/G5 .
;DklQx?sf] cjlzi6 d"No (salvage value), pkof]uL cfo' tyf x|f;s§L tl/sf x/]s cfly{s jif{df k'glj{rf/
ul/G5 / cl3Nnf] cg'dfg eGbf km/s k/]df afFsL cjlwdf ;dfof]hg ug]{ u/L km/ssf] c;/ ljQLo ljj/0fdf
k|bfg ul/G5 .
;DklQ jf ;f] sf] dxTjk"0f{ efuaf6 kl5 cfly{s nfe k|fKt x'g] cj:yf g/x]df jf lg;u{ ePdf ;DklQsf]
cklxrfg ul/G5 . pQm ;DklQsf] cl3 ;fl/Psf] d"No / lg;u{ /sdsf] km/snfO{ ;f]xL jif{df gfkmf jf gf]S;fg
lx;fadf n]vfÍg ul/G5 .
sf]ifn] NFRS ;+j|md0f ldltdf -@)&# >fj0f !_ sfod /x]sf] :yflkt nfutnfO{ ;DklQ tyf pks/0fsf] plrt
d"No dfg]sf] 5 .
lgdf{0ffwLg ;DklQ
lgdf{0f r/0fdf /x]sf ;DklQx?nfO{ o; cGtu{t juL{s/0f ul/G5 . sfo{ ;DkGg ePkl5 pko'Qm lzif{sdf
;DklQ /sdfGt/ ul/G5 / ;f]xL ldltaf6 x|f;s§L ul/G5 .
pkof]uL cfo' tyf cljlzi6 /sd
sf]ifn] cfly{s jif{ @)&$.&% df ;DklQ tyf pks/0fx?sf] pkof]uL cfo"sf] k'gg{'dfg u/]sf] 5 / cjlzi6
/sdsf] ;d]t cg'dfg u/]sf] 5, h; cg';f/sf] cfo' / cjl;i6 k|ltzt lgDg cg';f/ /x]sf] 5 . ;f]xL cg';f/
jflif{s ?kdf ;db/df x|f;s§L ul/G5 . hUufsf] x|f;s§L ul/Fb}g .

Page 8
 zLif{s cg'dflgt cfo' -jif{df_ cjlzi6 /sd k|ltzt
ejg %) !)
;jf/L ;fwg !) %
sDKo'6/ pks/0f % )
sfof{no pks/0f % b]lv !% #
kmlg{r/ lkmS:r/ tyf kmlg{l;Ë % #

pkof]uL cfo' k'glg{wf/0f ubf{ s]xL ;DklQx?sf] cfo" ;dfKt ePsf] b]lvPsf] t/ pQm ;Dkltx?af6 cfly{s
nfe k|fKt eO/x]sf]n] ;f] lsl;dsf ;DklQx? yk tLg jif{ k|of]u x'g] cg'dfgdf jif{sf] ;'? af+ls /sdnfO{ tLg
jif{df x|f;s§L ul/Psf] 5 .
#=!^ VoftL tyf cd't{ ;DklQ (Goodwill and Intangible Assets)
VoftL (Goodwill)
;xfos ;+:yf k|flKt ubf{ klxrfgof]Uo ;DklQ tyf bfloTjsf] /sdeGbf ljleGg dfWodaf6 a9L e'QmfgL ePdf
a9L eP hltsf] /sdnfO{ Vofltsf] ?kdf n]vfÍg ul/G5 . VofltnfO{ gub cfh{g PsfO{df ljt/0f ul/G5
/ cfjlws IfoLs/0f k/LIf0f ul/G5 . IfoLs/0f ePsf] b]lvPdf ;f]xL cg';f/ gub cfh{g PsfO{sf] /sddf
;dfof]hg ul/G5 .
cd't{ ;DklQ (Intangibles)
s/f/ adf]lhd :yflkt xsx?sf] plrt d"No lgwf{/0f x'g ;Sg] cj:yfdf pQm xsx?nfO{ cd't{ ;DklQsf] ?kdf
n]vfÍg ul/G5 . cd"t{ ;DklQnfO{ 5'l§g] xb;Dd VoflteGbf km/s ?kdf n]vfÍg ul/G5 .
cd"t{ ;DklQdf sDKo'6/ ;km\6j]o/sf] v/Lb ul/Psf] jf :j–ljsl;t /sd ;d]t kb{5 . :j–ljsl;t
;km\6j]o/sf] d"Nodf lgdf{0f tyf tof/ ug]{ j|mddf ePsf k|ToIf vr{x? ;dfj]z x'G5g\ . kl5 ul/Psf vr{x?n]
eljiodf k|fKt x'g] cfodf j[l4 x'g] ePdf pQm vr{nfO{ k"F"lhs/0f ul/G5 . lg/Gt/ x'g] ;Def/ vr{x? gfkmf jf
gf]S;fg lx;fadf n]vfÍg ul/G5 .
cd"t{ ;DklQsf] IfoLs/0f k/LIf0f x/]s jif{ ul/G5 / IfoLs/0f ePsf] b]lvPdf cl3 ;fl/Psf] /sddf
;dfof]hg ul/G5 . IfoLs/0f gf]S;fgLnfO{ gfkmf jf gf]S;fg lx;fadf n]vfÍg ul/G5 .
kl/zf]wg (Amortization)
lglZrt cfo' ePsf cd't{ ;DklQnfO{ s/f/ cjlw jf % jif{ dWo] sd cjlwdf ;db/df kl/zf]wg ul/G5 .

#=!& u}/ ljQLo ;DklQsf] IfoLs/0f k/LIf0f (Impairment Testing of Non-financial Assets)
jftfj/0f jf kl/b[Zox?df ePsf] kl/jt{gn] u}/ ljQLo ;DklQsf] cl3 ;fl/Psf] /sd c;"nL gx'g] ;+s]t
u/]df IfoLs/0f k/LIf0f ul/G5 . c;"n x'g] /sd eGbf cl3 ;fl/Psf] /sd a9L ePdf IfoLs/0f gf]S;fgL ePsf]
dflgG5 . IfoLs/0f gf]S;fgLn] klxn]sf] cGo lj:t[t cfodf gfkmf ePsf] /sdnfO gpN6\ofPsf] v08df ;DalGwt
jif{sf] gfkmf jf gf]S;fg lx;fadf n]vfÍg ul/G5 .

#=!* Joj:yfx? (Provisions)

ljutsf] 36gfaf6 >[lht s'g} sfg"gL jf /rgfTds bfloTj h;af6 cfly{s nfesf] alxu{dg x'g] ;Defjgf 5 /
pQm /sdsf] oyfy{k/s cg'dfg ug{ ;lsg] v08df Joj:yfx?sf] n]vfÍg ul/G5 . Joj:yfsf] lgwf{/0f ;Defljt
cfly{s nfesf] lgsfzfsf] jt{dfg d"Nodf ul/G5 . Jff:tljs /sd / jt{dfg d"Nosf] km/snfO{ cjlwe/sf]
lx;fadf ljQLo nfutsf] ?kdf n]vfÍg ul/G5 .

Page 9
 #=!( ljQLo hdfgt tyf C0f k|lta4tf
ljQLo hdfgt eGgfn] s'g} JolQmn] cfkm\gf] e'QmfgL bfloTj k"/f gu/]sf] cj:yfdf sf]ifn] ;f] jfkt e'QmfgL ug'{kg]{
u/L ul/Psf] s/f/nfO{ hgfpF5 . sf]ifn] C0f ;Demf}tfsf] lgwf{l/t zt{x? cGtu{t k|bfg ug'{kg]{ C0f /sdnfO{ C0f
k|lta4tf elgG5 . pQm /sdx? sf]ifsf] ;Defljt bfloTj cGtu{t /xG5g\ .

#=@) sd{rf/L ;'ljwf

sd{rf/L ;'ljwfx? kl/eflift nfe of]hgf jf kl/eflift of]ubfg of]hgf x'G5g\ . sd{rf/L ;'ljwfx? cGtu{t tna,
;+rosf]if, pkbfg, labf, cf}ifwf]krf/ cflb nufot kb{5g\ . sd{rf/L ;]jf zt{ lgodfjnL @)$* adf]lhd oL
;'ljwfx? k|bfg ul/G5g\ .
!_ kl/eflift of]ubfg of]hgf (Defined Contribution Plan)
kl/eflift of]ubfg of]hgf cGtu{tsf bfloTjx? sd{rf/Lx?n] ;]jf k|bfg u/]sf] ;dodf g} gfkmf jf gf]S;fg
dfkm{t vr{ n]lvG5g\ / e'QmfgL ePkl5 sf]ifsf] cGo cfly{s bfloTj /xFb}g . clu|d e'QmfgLsf] /sd gub
lkmtf{ x'g] jf eljiosf] bfloTjdf ;dfof]hg x'g] cj:yfdf ;DklQsf] ?kdf n]vfÍg ul/G5 . ;~rosf]if ;'ljwf
kl/eflift of]ubfg of]hgf cGtu{t kb{5 .
@_ kl/eflift nfe of]hgf (Defined Benefit Plan)
sf]ifsf] kl/eflift nfe of]hgf cGtu{tsf] x/]s of]hgfsf] nflu eljiodf sf]ifn] Joxf]g'{kg]{ bfloTjsf] lx;fa
u/L ;f]sf] jt{dfg d"No lgwf{/0f u/L bfloTjsf] dfkg ul/G5 . ;f] ubf{ s'g} of]hgf ;DklQ ePdf ;f]sf] plrt
d"No ;d]t ;dfof]hg u/L v'b bfloTj lgwf{/0f ul/G5 .
kl/eflift nfe of]hgfsf] x/]s jif{df ljdflÍt d"Nof+sg (actuarial valuation) ul/G5 / pQm d"Nof+sg
cg';f/sf] bfloTj x/]s jif{df gfkmf jf gf]S;fg dfkm{t n]vfÍg ul/G5 . sf]ifn] sd{rf/LnfO{ cjsfz kZrft
k|bfg ug]{ pkbfg tyf lgj[lQe/0f kl/eflift nfe of]hgfsf] ?kdf /x]sf 5g\ .

#_ cGo nfdf] ;do sd{rf/L ;'ljwf (Other Long Term Employee Benefits)
sf]ifsf] cGo nfdf] ;do sd{rf/L ;'ljwf cGtu{tsf] x/]s of]hgfsf] nflu eljiodf sf]ifn] Joxf]g'{kg{] bfloTjsf]
lx;fa u/L ;f]sf] jt{dfg d"No lgwf{/0f u/L bfloTjsf] dfkg ul/G5 . k"gdf{kgsf c;/x? gfkmf jf gf]S;fg
lx;fadf n]vfÍg ul/G5 .
sf]ifn] sd{rf/LnfO{ k|bfg ug]{ ;+lrt labf, sd{rf/L hLjg ;'/If0f tyf cf}ifwL pkrf/ cg'bfg Joj:yf cGo
nfdf] ;do sd{rf/L ;'ljwfsf] ?kdf /x]sf 5g\ .
#=@! ;~ro sf]if
;~ro sf]ifsf] n]vfÍg ;~ro sf]if a}+s bflvnf ePsf] ldltsf cfwf/df ul/G5 . ;~ro sf]if /sd e'QmfgL k|bfg
ubf{ e'QmfgL x'g'eGbf !-Ps_ lbg cufl8;Ddsf] Jofh g]kfnL Sofn]08/ cg';f/ lbg ulGtsf] cfwf/df k|bfg u/L
n]vfÍg ul/G5 .

#=@@ a]rfn' ;~ro sf]if

cfly{s jif{ @)&)÷&! b]lv ;~rostf{sf] sd{rf/L ;~ro sf]ifdf ;l~rt /sd lkmtf{ kfpg ;Sg] cj:yf ePsf]
z'? ldltn] 5 jif{;Dd lkmtf{ lng gcfPsf ;~rostf{sf] ;l~rt /sd sd{rf/L ;+ro sf]if P]g, @)!( -;+zf]wg
;lxt_ sf] bkmf !%s sf] pkbkmf -#s_ adf]lhd 5'§} vftfdf hDdf ul/G5 .

#=@# lgs6td ?k}ofFdf k|:t'tLs/0f

c+sx?nfO{ lgs6td ?k}ofFdf kl/0ft u/L k|:t't ul/Psf] 5 . o;n] ubf{ x/]s c+sx?sf] of]u k|:t't ul/Psf]
of]ukmn;Fu cnu x'g ;Sb5 . n]vf l6Kk0fLsf ;Dk"0f{ /sdx? ?k}ofFdf k|:t't ul/Psf] 5 .

Page 10
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=! gub tyf gub ;dfg

n]vf ;DalGw l6Kk0fL #=( cg';f/ gub tyf gub ;dfg o;k|sf/ /x]sf 5g\ M
ljj/0f @)&% cfiff9 #@ @)&$ cfiff9 #! @)&# >fj0f !
gub !^,)%@ #),$!) @^,#@(
jfl0fHo a}+sdf /x]sf] df}Hbft #%#,)#!,%(# ^,#^#,(&#,*#$ $,!&#,#%(,@!)
cGo ljQLo ;+:yfdf /x]sf] df}Hbft – – –
hDdf #%#,)$&,^$% ^,#^$,))$,@$$ $,!&#,#*%,%#(

l6Kk0fL $=@ a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft

o; cGtu{t tLg dlxgf eGbf a9L ;dosf] d'4lt df}Hbft kb{5g\ . ;f] cg';f/sf /sd o;k|sf/ /x]sf 5g\ M
ljj/0f @)&% cfiff9 #@ @)&$ cfiff9 #! @)&# >fj0f !
jfl0fHo a}+sdf /x]sf] df}Hbft $),!*(,@)),))) $$,))),))),))) $*,($@,#%^,)^%
;/sf/L lgoGq0fdf /x]sf a}+sdf /x]sf] df}Hbft !$,%)),))),))) !),%)),))),))) (,!)),))),)))
cGo ljQLo ;+:yfdf /x]sf] df}Hbft – – –
ykM c;'n x'g afFsL Aofh @**,)%&,@#) #@@,)!!,(!* @#!,@)!,^##
hDdf %$,(&&,@%&,@#) %$,*@@,)!!,(!* %*,@&#,%%&,^(*

l6Kk0fL $=# Jofkfl/s k|s[ltsf ;DklQx?

n]vf ;DaGwL l6Kk0fL #=!) cg';f/sf ;DklQx? o; k|sf/ /x]sf 5g\ M
ljj/0f @)&% cfiff9 #@ @)&$ cfiff9 #! @)&# >fj0f !
;/sf/L C0fkq – – –
g]kfn /fi6« a}+ssf] C0fkq – – –
cfGtl/s ;+ul7t ;+:yfx?sf] C0fkq -;'/lIft_ – – –
cfGtl/s ;+ul7t ;+:yfx?sf] C0fkq -c;'/lIft_ – – –
ljb]zL ;+ul7t ;+:yfx?sf] C0fkq – – –
z]o/ – – –
cGo – – –
hDdf – – –
l6Kk0fL $=$ ;~rostf{nfO{ shf{ tyf ;fk6L
n]vf ;DaGwL l6Kk0fL #=!! cg';f/sf] shf{ tyf ;fk6L o; k|sf/ /x]sf 5g\ M
ljj/0f @)&% cfiff9 #@ @)&$ cfiff9 #! @)&# >fj0f !
ljz]if ;fk6L !#^,((),$@$,&$$ !!*,%&@,@&&,)$@ !)!,%!@,!)!,$@(
k'/fgf] 3/ ;fk6L &,^((,!^& *,$&^,@#& *,^!^,&(&
3/ ;fk6L @)%& @&,$!!,@($,%)& @),(((,*%#,!^@ !%,&@%,^@&,!()
z}lIfs ;fk6L @)%* &!@,!^!,)!^ ^%!,(!%,((@ %*),(!%,%*$
3/ dd{t ;fk6L (&^,)$),)%^ $$),@($,*&! –
;/n rqm shf{ @)^* #,#&#,@!$,%@% @,)*$,@%),&&% !,)$$,(((,)!!
s"n /sd !^(,$&),*#$,)!% !$@,&%&,)^*,)&( !!*,*&@,@^),)!!
ykM c;"n x'g afFsL Aofh (($,$&!,($$ !,!%&,&$&,%(@ !,!!^,#!@,)%)
Go"gM IfoLs/0f gf]S;fgLsf] nflu Joj:yf -@,@##,**&,*(#_ -!,#%&,^^@,!(*_ -&@#,*$^,@@^_
v'b shf{ tyf ;fk6L !^*,@#!,$!*,)^^ !$@,%%&,!%#,$&# !!(,@^$,&@%,*#%

Page 11
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

IfoLs/0f gf]S;fgLsf] Joj:yf cg';f/ shf{sf] juL{s/0f

ljj/0f @)&% cfiff9 #@ @)&$ cfiff9 #! @)&# >fj0f !
c;n shf{
ljz]if ;fk6L !#^,((),$@$,&$$ !!*,%&@,@&&,)$@ !)!,%!@,!)!,$@(
k'/fgf] 3/ ;fk6L – – –
3/ ;fk6L @)%& @&,$!!,@($,%)& @),!(@,*&^,)#) !%,#*%,&@@,@@)
z}lIfs ;fk6L @)%* &!@,!^!,)!^ %&^,%#$,^*! %&),$!@,@&#
3/ dd{t ;fk6L (&^,)$),)%^ $$),@($,*&! –
;/n rqm shf{ @)^* #,#&#,@!$,%@% @,)*$,@%),&&% %$$,)(!,(@@
!^(,$^#,!#$,*$* !$!,*^^,@##,#(( !!*,)!!,#@&,*$$
z+sf:kb shf{
;/n rqm shf{ @)^* – – $*$,)^),$(*
– – $*$,)^),$(*
v/fa shf{
ljz]if ;fk6L – – –
k'/fgf] 3/ ;fk6L &,^((,!^& *,$&^,@#& *,^!^,&(&
3/ ;fk6L @)%& – *)^,(&&,!#@ #$),()$,(&)
z}lIfs ;fk6L @)%* – &%,#*!,#!! !),%)#,#!!
;/n rqm shf{ @)^* – – !^,*$^,%(!
&,^((,!^& *(),*#$,^*) #&^,*&!,^^(
hDdf !^(,$&),*#$,)!% !$@,&%&,)^*,)&( !!*,*&@,@^),)!!
IfoLs/0f gf]S;fgLsf] nflu Joj:yfdf ePsf] kl/jt{g
ljj/0f @)&$ >fj0f ! v'b -cfo_÷Joo @)&% cfiff9 #@
ljz]if ;fk6L *,&!%,)@# *&%,(%^ (,%(),(&(
k'/fgf] 3/ ;fk6L *,$&^,@#& -&&&,)&)_ &,^((,!^&
3/ ;fk6L @)%& !,@!),*#$,#&% &**,&@!,@!& !,(((,%%%,%(@
z}lIfs ;fk6L @)%* *^,(!@,))^ -$#,@!*,***_ $#,^(#,!!*
3/ dd{t ;fk6L *,*)%,*(& ##,%$(,%() $@,#%%,$*&
;/n rqm shf{ @)^* ##,(!*,^^) (&,)&$,*() !#),((#,%%)
hDdf !,#%&,^^@,!(* *&^,@@%,^(% @,@##,**&,*(#
ljj/0f @)&# >fj0f ! v'b -cfo_÷Joo @)&$ cfiff9 #!
ljz]if ;fk6L ^,&%(,^(& !,(%%,#@^ *,&!%,)@#
k'/fgf] 3/ ;fk6L (,^!^,&(& -!$),%^)_ *,$&^,@#&
3/ ;fk6L @)%& ^$*,%((,$!% %^@,@#$,(^) !,@!),*#$.@&%
z}lIfs ;fk6L @)%* @!,(!!,%%& ^%,))),$$( *^,(!@,))^
3/ dd{t ;fk6L – *,*)%,*(& *,*)%,*(&
;/n rqm shf{ @)^* #&,(%*,&^) -$,)$),!))_ ##,(!*,^^)
hDdf &@#,*$^,@@^ ^##,*!%,(&@ !,#%&,^^@,!(*
l6Kk0fL $=% kl/of]hgf tyf ;+ul7t ;+:yfx?nfO{ shf{ tyf ;fk6L
n]vf ;DaGwL l6Kk0fL #=!! cg';f/ kl/of]hgf tyf ;+ul7t ;+:yfx?nfO{ shf{ tyf ;fk6L o; k|sf/ /x]sf 5g\ M
ljj/0f @)&% cfiff9 #@ @)&$ cfiff9 #! @)&# >fj0f !
kl/zf]lwt nfutdf shf{ tyf ;fk6L $^,*@!,%)^,&^@ ##,!^(,(@),$$$ @$,!#$,$#^,$!@
ykM c;"n x'g afFsL Aofh ^)*,%#^,)%$ ^(),($*,*%^ ^@$,@**,$$)
Go"gM Aofh d'NtaL -^)*,%#^,)%$_ -^(),($*,*%^_ -^@$,@**,$$)_
s'n /sd $^,*@!,%)^,&^@ ##,!^(,(@),$$$ @$,!#$,$#^,$!@
Go"gM IfoLs/0f gf]S;fgLsf] nflu Joj:yf -(@%,$!*,&(&_ -*#*,!*!,##$_ -&^*,*@*,&$)_
v'b shf{ tyf ;fk6L $%,*(^,)*&,(^% #@,##!,&#(,!!! @#,#^%,%)&,^&@

Page 12
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

kl/zf]wLt nfutdf shf{ tyf ;fk6L

ljj/0f @)&% cfiff9 #@ @)&$ cfiff9 #! @)&# >fj0f !
g]kfn ;/sf/sf] hdfgtdf k|bfg ul/Psf] shf{ @),*!(,*^#,%%@ !#,$$@,$@^,##( (,^!%,*@&,#!#
;+ul7t ;+:yfx?nfO{ k|bfg ul/Psf] shf{ @%,*%^,&(^,^#) !(,%#),%@*,$($ !$,#)@,!@#,^$(
;xljQLos/0f shf{ !$$,*$^,%*) !(^,(^%,^!! @!^,$*%,$%)
s'n /sd $^,*@!,%)^,&^@ ##,!^(,(@),$$$ @$,!#$,$#^,$!@

IfoLs/0f gf]S;fgLsf] nflu Joj:yfdf ePsf] kl/jt{g
ljj/0f @)&$ >fj0f ! v'b -cfo_÷Joo @)&% cfiff9 #@
g]kfn ;/sf/sf] hdfgtdf k|bfg ul/Psf] shf{ !#$,$@$,@^# &#,&&$,#&@ @)*,!(*,^#%
;+ul7t ;+:yfx?nfO{ k|bfg ul/Psf] shf{ %#$,(%!,!^$ %#,&^&,^!) %**,&!*,&&$
;xljQLos/0f shf{ !^*,*)%,()& -$),#)$,%!(_ !@*,%)!,#**
hDdf *#*,!*!,##$ *&,@#&,$^# (@%,$!*,&(&
ljj/0f @)&# >fj0f ! v'b -cfo_÷Joo @)&$ cfiff9 #!
g]kfn ;/sf/sf] hdfgtdf k|bfg ul/Psf] shf{ (^,!%*,@&# #*,@^%,(() !#$,$@$,@^#
;+ul7t ;+:yfx?nfO{ k|bfg ul/Psf] shf{ $**,%&%,(## $^,#&%,@#! %#$,(%!,!^$
;xljQLos/0f shf{ !*$,!($,%#$ -!%,#**,^@&_ !^*,*)%,()&
hDdf &#*,(@*,&$) ^(,@%@,%($ *#*,!*!,##$
sf]ifn] k|bfg u/]sf oL shf{x? a}Fsn] k|bfg ug]{ shf{s} k|s[ltsf] ePsf] sf/0fn] g]kfn /fi6| a}Fsn] tf]s] adf]lhd
IfoLs/0f gf]S;fgLsf] nflu Joj:yf u/]sf] 5 M
gf]S;fgL Joj:yf cg';f/ shf{sf] jlu{s/0f o;k|sf/ /x]sf] 5 .
ljj/0f @)&% cfiff9 #@ @)&$ cfiff9 #! @)&# >fj0f !
c;n $^,!%$,%)^,*^) #@,#^$,(&%,!&^ @#,@%% ,#@(,($(
k'g;{+/rgf jf k'gtf{lnlss/0f ul/Psf] @@$,(#&,^$^ ##!,()!,#%$ #(!,^(@,%(^
sd;n *,$)&,^$$ – –
z+sf:kb – – –
v/fa $##,^%$,^!@ $^#,)$#,(!# $*&,$!#,*^&
hDdf $^,*@!,%)^,&^@ ##,!^(,(@),$$$ @$,!#$,$#^,$!@
;'/If0f cg';f/ shf{sf] juL{s/0f o;k|sf/ /x]sf] 5 M
ljj/0f @)&% cfiff9 #@ @)&$ cfiff9 #! @)&# >fj0f !
lwtf]sf] ;'/If0fdf
rn crn ;DklQ &^*,(@*,&$) ^(,@%@,%($ *#*,!*!,##$
d'4lt lgIf]k /l;b – – –
;/sf/L C0fkq – – –
cGo – – –
&^*,(@*,&$) ^(,@%@,%($ *#*,!*!,##$
hdfgt dfqfdf k|bfg ul/Psf]
g]kfn ;/sf/ – – –
a}+s tyf ljQLo ;+:yf – – –
cGt/fli6«o >]0fLs[t a}+s – – –
sfpG6/ hdfgt – – –
JolQmut hdfgL – – –
cGo – – –
hDdf – – –
c;'/lIft – – –
hDdft &^*,(@*,&$) ^(,@%@,%($ *#*,!*!,##$
sf]ifn] g]kfn afo';j] f lgudnfO{ g]kfn ;/sf/sf] hdfgLdf shf{ k|bfg u/]sf] eP klg pQm shf{sf] ;'/If0fsf] ?kdf v/Lb
ePsf] hxfh ;d]t lwtf] /flvPsf]n] pQm shf{nfO{ ;d]t ;'/If0f /x]sf] shf{sf] ?kdf k|:t't ul/Psf] 5 .
Page 13
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=^ lwtf]kqx?df nufgL

n]vf ;DaGwL l6Kk0fL #=!@ cg';f/ lwtf]kqx?df nufgL o;k|sf/ /x]sf 5g\ M
ljj/0f @)&% cfiff9 #@ @)&$ cfiff9 #! @)&# >fj0f !
kl/zf]lwt nutdf -s_ !$,%(%,^)*,##@ !$,!)@,!&!,)$$ !%,%(^,%%),^)$
gfkmf jf gf]S;fg dfkm{t plrt d'Nodf -v_ – – –
cGo lj:t[t cfo dfkm{t plrt d'Nodf -u_ @$,##),(!(,#)^ @!,^!^,@*$,&^! @!,@&#,@$$,@)#
hDdf #*,(@^,%@&,^#( #^,&!*,$%%,*)% #^,*^(,&($,*)&
s_ kl/zf]wLt nfutdf /x]sf lwtf]kqx?df nufgL
C0fkq tyf 6«]h/L laN;df
;/sf/L C0fkq !$,$^@,!($,(#( !#,(**,)$#,*&* !%,$^%,^@),($*
g]kfn /fi6« aF}ssf] C0fkq – – –
g]kfn /fi6« aF}ssf] 6]«h/L laN;df – – –
ljb]zL ;+u7Lt ;+:yfx?sf] C0fkq – – –
cfGtl/s ;+u7Lt ;+:yfx?sf] C0fkq – – –
Go'gM IfoLs/0f gf]S;fgLsf] nflu Joj:yf – – –
yk: c;"n x'g afFsL Aofh !#$,$!#,#(# !!$,!@&,!^^ !#),(@(,^%^
l8a]Gr/df – – –
hDdf -s_ !$,%(%,^)*,##@ !$,!)@,!&!,)$$ !%,%(^,%%),^)$
-v_ gfkmf jf gf]S;fg dfkm{t plrt d'Nodf /x]sf lwtf]kqx?df nufgL
C0fkq tyf 6«]h/L laN;df
;/sf/L C0fkq – – –
g]kfn /fi6« aF}ssf] C0fkq – – –
g]kfn /fi6« aF}ssf] 6]«h/L laN;df – – –
ljb]zL ;+u7Lt ;+:yfx?sf] C0fkq – – –
cfGtl/s ;+u7Lt ;+:yfx?sf] C0fkq – – –
Go'gM IfoLs/0f gf]S;fgLsf] nflu Joj:yf – – –
l8a]Gr/df – – –
hDdf -v_ – – –
-u_ cGo lj:t[t cfo dfkm{t plrt d'Nodf /x]sf lwtf]kqx?df nufgL
C0fkq tyf 6«]h/L laN;df
;/sf/L C0fkq – – –
g]kfn /fi6« aF}ssf] C0fkq – – –
g]kfn /fi6« aF}ssf] 6]«h/L laN;df – – –
ljb]zL ;+ul7t ;+:yfx?sf] C0fkq – – –
cfGtl/s ;+ul7t ;+:yfx?sf] C0fkq – – –
Go'gM IfoLs/0f gf]S;fgLsf] nflu Joj:yf – – –
l8a]Gr/df – – –
z]o/df – – –
;'lrs[t ;+:yfdf
jfl0fHo aF}s !%,@%*,@@^,)@* !%,###,@&$,^#) !!,$($,*%^,^^^
ljsf; aF}s %!^,^#),$@* @$#,%&(,$** ^(),$*&,$$@
OG:of]/]G; sDkgL ^,%^^,$*$,@%) #,&)(,$#),^$# $,#%#,((),&^&
hnljB't sDkgL – – –
cGo !,%%),))),))) !,(&),))),))) $,##),))),)))
;'lrs/0f gePsf ;+:yfdf
hnljB't sDkgL $#%,))),))) #^),))),))) –
OG:of]/]G; sDkgL – – –
cGo $,%&*,^)) – $)#,()(,#@*
hDdf @$,##),(!(,#)^ @!,^!^,@*$,&^! @!,@&#,@$$,@)#

Page 14
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=& ;Da4 sDkgLx?df nufgL

n]vf ;DaGwL l6Kk0fL #=!# cg';f/ ;Da4 sDkgLx?df nufgL o;k|sf/ /x]sf 5g\ M
ljj/0f @)&% cfiff9 #@ @)&$ cfiff9 #! @)&# >fj0f !
– – –
hDdf – – –

l6Kk0fL $=* ;DklQx?df nufgL

n]vf ;DaGwL l6Kk0fL #=!$ cg';f/ ;DklQx?df nufgL o;k|sf/ /x]sf 5g\ M

sf]ifn] NFRS ;+j|md0f ldltdf -@)&# >fj0f !_ sfod /x]sf] lstfla d"NonfO{ ;DklQdf nufgLsf] plrt d'No
dfg]sf] 5 .

Page 15
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_

Page 16
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=( ;DklQ tyf pks/0f

n]vf ;DaGwL l6Kk0fL #=!% cg';f/ ;DklQ tyf pks/0f o;k|sf/ /x]sf 5g\ M
ljj/0f hUuf ejg kmlg{r/ lkmS:r/ tyf ;jf/L ;fwg clkm; ;fdfg sDKo'6/ pks/0f lgdf{0fwLg ;DklQ hDdf
kmlg{l;Ë
nfut
@)&# >fj0f ! sf] df}Hbft @^),$@@,!() *@,(*&,%!$ @&,!!%,)&* %#,#&*,&@! ^%,&(!,!^( !!),!)%,&^% @,!^*,#%# ^)!,(^*,&()
yk !%,))),))) – @,@#&,!&* @#,%!$,&)) @,$$&,^&^ #,!@(,)(@ *,!(#,%(* %$,%@@,@$$
lg;u{ / :yfgfGt/0f !,%($,&@* – -!,#$*,#@)_ -%,*(*,^@$_ – -^!,)@)_ -!,%($,&@*_ -&,#)&,(^$_
@)&$ cfiff9 #! sf] df}Hbft @&&,)!^,(!* *@,(*&,%!$ @*,))#,(#^ &),(($,&(& ^*,@#*,*$% !!#,!&#,*#& *,&^&,@@# ^$(,!*#,)&)
yk – #!,@%*,%)$ $,)#%,*&@ !!,&@*,$(@ &,%(),@&! !),)#%,)*& @&,^@(,*)& (@,@&*,)##
lg;u{ / :yfgfGt/0f – -^*(,%@^_ – -*@*,**!_ -$,!^^,)@(_ -@#,(!!,^&(_ -#!,@%*,%)$_ -^),*%$,^!(_
@)&% cfiff9 #@ sf] df}Hbft @&&,)!^,(!* !!#,%%^,$(@ #@,)#(,*)* *!,*($,$)* &!,^^#,)*& ((,@(&,@$% %,!#*,%@^ ^*),^)^,$*$
;+lrt x|f;
@)&# >fj0f ! sf] df}Hbft – @*,@*%,!#* !&,%&%,(%& #(,&^#,*$) %!,@%#,&(^ *&,$&(,^(% – @@$,#%*,$@^
yk – #,)!*,!(& !,*^%,&*& %,!^@,!*) @,(&),)$# %,*&%,($& – !*,*(@,!%$
lg;u{ / :yfgfGt/0f – – -!,!&(,!##_ -%,^)%,$!$_ – -$%,&(&_ – -^,*#),#$$_
@)&$ cfiff9 #! sf] df}Hbft – #!,#)#,##% !*,@^@,^!! #(,#@),^)^ %$,@@#,*#( (#,#)(,*$% – @#^,$@),@#^
yk – !,#@!,&$( $,)((,)!! $,*&),%(& #,)&),&$! ^,)$&,@%& – !(,$)(,#%^
lg;u{ / :yfgfGt/0f – – – -&%(,$**_ -#,^)^,*^$_ -@@,#$),%&^_ – -@^,&)^,(@*_
@)&% cfiff9 #@ sf] df}Hbft – #@,^@%,)*$ @@,#^!,^@@ $#,$#!,&!% %#,^*&,&!^ &&,)!^,%@^ – @@(,!@@,^^$
v'b ;DklQ
@)&# >fj0f ! sf] df}Hbft @^),$@@,!() %$,&)@,#&^ (,%#(,!@! !#,^!$,**! !$,%#&,#&# @@,^@^,)&) @,!^*,#%# #&&,^!),#^$
@)&$ cfiff9 #! sf] df}Hbft @&&,)!^,(!* %!,^*$,!&( (,&$!,#@% #!,^&$,!(! !$,)!%,))^ !(,*^#,((@ *,&^&,@@# $!@,&^@,*#$
@)&% cfiff9 #@ sf] df}Hbft @&&,)!^,(!* *),(#!,$)* (,^&*,!*^ #*,$^@,^(# !&,(&%,#&! @@,@*),&!( %,!#*,%@^ $%!,$*#,*@)
sf]ifn] NFRS ;+j|md0f ldltdf -@)&# >fj0f !_ sfod /x]sf] lstflj d"NonfO{ hfoh]yf tyf pks/0fsf] plrt d"No dfg]sf] 5 .
lgdf{0fwLg ;DklQ
ljj/0f @)&# >fj0f ! sf] @)&$ cfiff9 #! sf] lg;u{ / @)&% cfiff9 #@ sf]
yk lg;u{ / :yfgfGt/0f yk
df}Hbft df}Hbft :yfgfGt/0f df}Hbft
lgdf{0ffwLg ejg, lrtjg 1,594,728 - 1,594,728 - - - -
lgdf{0ffwLg ejg, lj/f6gu/ 573,625 8,193,598 - 8,767,223 22,491,281 31,258,504 -
lgdf{0ffwLg ejg, O6x/L - - - - 3,618,373 - 3,618,373
lgdf{0ffwLg ejg, 6]s' - - - - 1,520,153 - 1,520,153
hDdf 2,168,353 8,193,598 1,594,728 8,767,223 27,629,807 31,258,504 5,138,526
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=!) cd"t{ ;DklQ

n]vf ;DaGwL l6Kk0fL #=!^ cg';f/ cd"t{ ;DklQ o;k|sf/ /x]sf 5g\ M
ljj/0f ;km\6j]o/ cGo hDdf
nfut
@)&# >fj0f ! sf] df}Hbft %,@%&,^%( – %,@%&,^%(
yk $@&,!$) – $@&,!$)
lg;u{ / :yfgfGt/0f – – –
@)&$ cfiff9 #! sf] df}Hbft %,^*$,&(( – %,^*$,&((
yk $,!$#,#@^ – $,!$#,#@^
lg;u{ / :yfgfGt/0f – – –
@)&% cfiff9 #@ sf] df}Hbft (,*@*,!@% – (,*@*,!@%
;+lrt x|f;
@)&# >fj0f ! sf] df}Hbft @,&##,%&& – @,&##,%&&
yk &)^,(%! – &)^,(%!
lg;u{ / :yfgfGt/0f – – –
@)&$ cfiff9 #! sf] df}Hbft #,$$),%@* – #,$$),%@*
yk *@$,%(# – *@$,%(#
lg;u{ / :yfgfGt/0f – – –
@)&% cfiff9 #@ sf] df}Hbft $,@^%,!@! – $,@^%,!@!
v'b ;DklQ
@)&# >fj0f ! sf] df}Hbft @,%@$,)*@ – @,%@$,)*@
@)&$ cfiff9 #! sf] df}Hbft @,@$$,@&! – @,@$$,@&!
@)&% cfiff9 #@ sf] df}Hbft %,%^#,))$ – %,%^#,))$
sf]ifn] NFRS ;+jm| d0f ldltdf -@)&# >fj0f !_ sfod /x]sf lstfla d"NonfO{ cd"t{ ;DklQsf] plrt d"No
dfg]sf] 5 .
l6Kk0fL $=!! cGo ;DklQ

1 7
e flu { l {
] L L

] ] l

cfly{s aif{sf] cGTo ;Dddf c;'n ug]{kg{] ef8f tyf dxz'ndWo] ef8fsf] nflu ef8fjfnfn] /fv]sf] a}+s hdfgt
tyf ut aif{sf] gf]S;fgL Joj:yf s6\6f u/L afFsL x'g cfpg] /sd yk gf]S;fgL Joj:yf ul/Psf] 5 .

Page 17
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=!@ sd{rf/L ;'ljwf bfloTj

n]vf ;DaGwL l6Kk0fL #=@) cg';f/ sd{rf/L ;'ljwf bfloTj o;k|sf/ /x]sf 5g\ M

cfly{s aif{ @)&$÷&% df sd{rf/L bfoLTj Joj:yfdf gk'u /sd yk Joj:yf ul/Psf] 5 . sd{rf/L bfloTj
Joj:yf vr{ l6Kk0fL $=@^ df k|:t't ul/Psf] 5 .

l6Kk0fL $=!# cGo bfloTjx?

Page 18
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=!$ ;~ro sf]if

ljj/0f lghfdtL k|x/L hËL lzIff ;+:yfg hDdf
@)&# >fj0f ! sf] df}Hbft 54,957,540,193 34,080,864,134 31,835,468,008 49,010,070,275 47,721,879,396 217,605,822,006
;+sng 5,542,595,032 4,965,324,950 4,552,382,818 5,090,666,056 7,620,134,172 27,771,103,028
d'gfkmf afF8kmFf8 - - - - - -
/sdfGt/ (73,209,578) (34,809,251) (15,827,567) (82,966,188) (3,152,871) (209,965,455)
e'QmfgL 3,999,941,957 1,580,074,178 1,523,329,517 3,145,579,681 3,400,435,073 13,649,360,406
Aofh yk 3,670,649,053 2,313,903,503 2,204,528,972 3,338,840,271 3,278,875,453 14,806,797,252
a]rfn' ;~ro sf]if 1,370,846,317 1,385,774,885 600,693,907 426,261,712 666,127,645 4,449,704,466
@)&$ cfiff9 #! sf] df}Hbft 60,171,108,187 39,778,795,619 37,072,673,714 54239401161 55,272,383,198 246,534,361,880
;+sng 6,250,238,373 5,051,046,334 4,644,660,438 5,471,202,969 8,234,911,055 29,652,059,169
d'gfkmf afF8kmFf8 - - - - - -
/sdfGt/ 1,474,699,834 (1,790,132,379) (2,160,739,043) (2,108,161,860) (4,657,152,608) (9,241,486,056)
e'QmfgL 2,195,070,980 656,825,947 785,555,861 1,602,931,534 2,852,774,152 8,093,158,474
Aofh yk 5,068,657,413 3,186,841,334 2,990,861,921 4,367,535,291 4,214,147,127 19,828,043,086
a]rfn' ;~ro sf]if 1,446,163,192 1,411,728,604 620,584,573 421,252,203 623,191,613 4,522,920,185
@)&% cfiff9 #@ sf] df}Hbft 70,844,949,702 45,595,678,680 41,781,791,835 60,362,036,518 60,168,578,588 278,753,035,323

Page 19
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=!% lgj[lQe/0f sf]if

ljj/0f /sd
@)&# >fj0f ! sf] df}Hbft –
@)&#÷&$ df ePsf kl/jt{gx? –
@)&$ cfiff9 #! sf] df}Hbft –
@)&$÷&% df ePsf kl/jt{gx? –
@)&% cfiff9 #@ sf] df}Hbft –

l6Kk0fL $=!^ cGo sf]if

ljj/0f /sd
@)&# >fj0f ! sf] df}Hbft –
@)&#÷&$ df ePsf kl/jt{gx? –
@)&$ cfiff9 #! sf] df}Hbft –
@)&$÷&% df ePsf kl/jt{gx? –
@)&% cfiff9 #@ sf] df}Hbft –

Page 20
 sd{rf/L ;+ro sf]if
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=!& hu]8f tyf art

;~rostf{ ;fwf/0f hu]8f sd{rf/L d'gfkmf jf+8kmf+8 dfgj ;+zfwg plrt d'No hu]8f ;DklQ k'gd'{Nof+sg ;~rostf{ xfO{8«f]
ljj/0f sNof0fsf/L sf]if sf]if sNof0fsf/L sf]if sf]if lasf; sf]if hu]8f sf]if hDdf

@)&# >fj0f ! ut] sf] df}Hbft 1,753,844,524 1,233,354,815 178,065,850 2,589,454,326 20,000,000 19,052,713,462 - 24,827,432,977
vr{ (185,309,790) - (93,673,099) - - - - (80,000,000) (358,982,889)

/sdfGt/ 20,000,000 - - (1,193,367,179) ( 20,000,000) - - 1,227,574,308 34,207,129

Jofh - - - - - - - - -
gfkmfaf6 yk - - - - - - - - -
z]o/sf] plrt d"Nodf ;dfof]hg - - - - - ( 493,056,842) - - ( 493,056,842)

;DklQ k"gd'{Nof+sg - - - - - - - - -
d"gfkmf afF8kmfF8 208,307,202 94,685,092 56,811,055 1,503,242,394 - - - - 1,863,045,743

ljut aif{sf] cfDbfgL -vr{_ - 3,200,030 - - - - - - 3,200,030

@)&$ cfiff9 #! sf] df}Hbft 1,796,841,936 1,331,239,937 141,203,806 2,899,329,541 - 18,559,656,620 - 1,147,574,308 25,875,846,148

vr{ (191,020,954) - ( 99,046,213) - - - - (201,387,751) (491,454,918)

/sdfGt/ - - - ( 1,600,247,271) - - - 1,600,247,271 -

Jofh - - - - - - - 141,240,941 141,240,941

gfkmfaf6 yk - - - - - - - - -
z]o/sf] plrt d"Nodf ;dfof]hg - - - - - 337,378,150 - - 337,378,150

;DklQ k"gd'{Nof+sg - - - - - - - - -
d"gfkmf afF8kmfF8 827,555,282 197,036,972 157,629,577 2,758,517,605 - - - - 3,940,739,436

ljut aif{sf] cfDbfgL -vr{_ - 1,165,057 - - - - - - 1,165,057

@)&% cfiff9 #@ ut] sf] df}Hbft 2,433,376,264 1,529,441,966 199,787,170 4,057,599,875 - 18,897,034,770 2,687,674,769 29,804,914,812

Page 21
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=!* C0f tyf nufgLaf6 cfDbfgL

n]vf ;DaGwL l6Kk0fL #=# cg';f/ Jofh cfDbfgL, l6Kk0fL #=$ -$_ cg';f/ nfef+; cfDbfgL tyf l6Kk0fL #=% -$_
cg';f/ k§fsf] e'QmfgL k|fKtL o;k|sf/ /x]sf 5g\ M
ljj/0f o; jif{ ut jif{
Jofh cfDbfgL
a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft 6,372,436,086 4,250,862,947

;~rostf{nfO{ shf{ tyf ;fk6L 14,408,856,730 10,459,026,246

kl/of]hgf tyf ;+ul7t ;+:yfx?nfO{ shf{ tyf ;fk6L 4,223,353,695 2,499,338,797

lwtf]kqx?df nufgL 608,360,737 575,349,051

nfef+z cfDbfgL 73,692,826 58,963,003

nufgL ;DklQdf k§f cfDbfgL 672,095,296 444,502,072

hDdf 26,358,795,370 18,288,042,116

l6Kk0fL $=!( Aofh tyf cGo k|ToIf vr{

n]vf ;DaGwL l6Kk0fL #=# cg';f/ Jofh vr{ o; k|sf/ /x]sf 5g\ M
ljj/0f o; jif{ ut jif{
Aofh vr{
;~ro sf]ifdf Aofh 19,823,669,130 14,803,304,534

;~rostf{ z]o/ nufgL sf]ifdf Jofh 141,240,941 34,207,128

cGo Aofh 57,543,718 45,165,821

hDdf 20,022,453,789 14,882,677,483

sf]ifn] ;+ro sf]ifdf * k|ltztsf] b/n] Jofh k|bfg u/]sf] 5 .

l6Kk0fL $=@) z'Ns tyf sld;g cfDbfgL

n]vf ;DaGwL l6Kk0fL #=$ -!_ cg';f/ z'Ns tyf sld;g cfDbfgL o; k|sf/ /x]sf 5g\ M
ljj/0f o; jif{ ut jif{
;]jf z"Ns 35,611,669 25,462,989

Investment Banking Fees - -

hDdf 35,611,669 25,462,989

l6Kk0fL $=@! z'Ns tyf sld;g vr{

n]vf ;DaGwL l6Kk0fL #=$ -@_ cg';f/ z'Ns tyf sld;g vr{ o; k|sf/ /x]sf 5g\ M

Page 22
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=@@ Jofkfl/s k|s[ltsf ;DklQx?af6 ePsf] v'b cfDbfgL

n]vf ;DaGwL l6Kk0fL #=$ -#_ cg';f/ Jofkfl/s k|s[ltsf ;DklQx?af6 ePsf] v'b cfDbfgL o; k|sf/ /x]sf 5g\ M

l6Kk0fL $=@# gfkmf gf]S;fg dfkm{t plrt d'Nodf /x]sf cGo ljQLo pks/0fx?af6 ePsf] v'b cfDbfgL
n]vf ;DaGwL l6Kk0fL #=$ -$_ cg';f/ gfkmf gf]S;fg dfkm{t plrt d"Nodf /x]sf cGo ljQLo pks/0fx?af6 ePsf]
v'b cfDbfgL o; k|sf/ /x]sf 5g\

l6Kk0fL $=@$ cGo cfo

n]vf ;DaGwL l6Kk0fL #=$ -%_ cg';f/ cGo cfo o; k|sf/ /x]sf 5g\ M

ljj/0f o; jif{ ut jif{

gub tyf gub ;dfg ;DklQdf Jofh cfDbfgL 67,046,468 40,132,845

sd{rf/Lx?nfO{ shf{ tyf ;fk6L 197,452,317 130,395,092

ljls|sf] nfuL pknAw lwtf]kqsf] ljls|af6 v'b nfe - -

;DklQ tyf pks/0fsf] ljls|df nfe 878,855 1,431,670

cGo 7,426,764 20,769,594

ckn]vg eO;s]sf] shf{ c;'nL 40,712,824 3,341,622

hDdf 313,517,228 196,070,823

Page 23
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=@% ljQLo ;DklQx?sf] v'b IfoLs/0f gfkmf÷-gf]S;fg_

n]vf ;DaGwL l6Kk0fL #=* -&_ cg';f/sf] /sdx? o; k|sf/ /x]sf 5g\ M

ljj/0f o; jif{ ut jif{

IfoLs/0f gf]S;fgLsf] nflu Joj:yf
;~rostf{x?nfO{ shf{ tyf ;fk6L
gf]S;fgLsf] Joj:yf lkmtf{ (43,120,002) (4,180,661)
gf]S;fgLsf] Joj:yfdf yk 919,345,698 637,996,634
kl/of]hgf tyf ;+u7Lt ;+:yfx?nfO{ shf{ tyf ;fk6L
gf]S;fgLsf] Joj:yf lkmtf{ (40,304,519) (15,388,627)
gf]S;fgLsf] Joj:yfdf yk 127,541,982 84,641,221
sd{rf/Lx?nfO{ shf{ tyf ;fk6L - -
lwtf]kqx?df nufgL - -
cGo ;DklQ
gf]S;fgLsf] Joj:yf lkmtf{ - -
gf]S;fgLsf] Joj:yfdf yk 72,741,735 4,719,932
hDdf 1,036,204,894 707,788,499

l6Kk0fL $=@^ sd{rf/L vr{

n]vf ;DaGwL l6Kk0fL #=@) cg';f/sf] /sdx? o; k|sf/ /x]sf 5g\ M

sd{rf/L bfloTj Joj:yf vr{ cGtu{t n]vf+sg ePsf] /sddWo] o; cfly{s jif{df lgj[lQe/0f tyf pkbfgdf ?=
!**,#&%,!(!, ;+lrt ljbfsf] tnjdf ?= $%,$*@,!@^., sd{rf/L hLjg ;'/If0fdf ?= *@,!)),^)* tyf cf}iflw
pkrf/ cg'bfgdf ?= $!,!%),#)^ u/L s'n ?= #%&,!)*,@#! e'QmfgL ePsf] 5 .

Page 24
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=@& cGo ;~rfng vr{

n]vf ;DaGwL l6Kk0fL #=! cg';f/sf] /sdx? o; k|sf/ /x]sf 5g\ M
ljj/0f o; jif{ ut jif{
e|d0f vr{ 17,147,902 11,081,596
5kfO{, d;nGb 7,959,337 5,913,680
dd{t tyf ;Def/ 16,659,040 16,271,123
ˆnf]l/Ë P08 kmlg{l;Ë 1,614,028 603,005
O{Gwg 4,994,354 5,817,848
ef8f, z"Ns tyf dx;'n 23,635,642 18,766,547
l6s6 tf/ 6]lnkmf]g 1,988,175 1,869,022
;b:otf z"Ns 1,240,650 1,333,261
n]vfk/LIf0f z"Ns 480,250 480,250
n]vfk/LIf0f vr{ 883,885 743,720
k':ts k|sfzg tyf kqklqsf 729,608 1,823,787
a}7s eQf tyf vr{ 10,346,975 6,185,049
lj1fkg tyf k|j{4g vr{ 4,291,874 4,073,782
pT;j tyf ;fn tdfdL vr{ 3,003,923 2,639,915
k'm6s/ tyf e}k/L cfpg] vr{ 3,289,485 3,243,929
;'/Iff vr{ 9,780,218 7,587,802
sfg"gL vr{ 701,920 442,640
l:y/ ;DklQdf aLdf vr{ 3,770,627 4,194,618
ljz]if sfo{qmd vr{ 5,572,406 2,901,641
rGbf k'/:sf/ tyf kbs vr{ 1,897,058 1,827,849
s/f/ ;]jf vr{ 13,403,253 12,391,466
k/fdz{ ;]jf z"Ns 368,380 707,147
ckn]vg vr{ — —
hDdf 133,758,990 110,899,677

l6Kk0fL $=@* x|f; s§L, kl/zf]wg tyf u}/ ljQLo ;DklQsf] IfoLs/0f
ljj/0f o; jif{ ut jif{
x|f; s§L
;DklQ / pks/0fdf 19,409,356 18,892,154
;DklQx?df nufgLdf 12,803,499 28,977,023
cd't{ ;DklQsf] kl/zf]wg 824,593 706,951
u}/ ljQLo ;DklQsf] IfoLs/0f - -
;DklQ / pks/0fdf - -
;DklQx?df nufgLdf - -
cd't{ ;DklQ - -
cGo - -
hDdf 33,037,448 48,576,128

Page 25
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL $=@( ljQLo pks/0fx?sf] juL{s/0f tyf dfkg

(Classification and Measurement of Financial Instruments)
ljQLo pks/0fx? n]vf ;DjlGw l6Kk0fL #=* df pNn]v ul/P cg';f/ juL{s/0f ul/Psf 5g\ .
sf]ifn] ljQLo ;DklQ tyf bfloTjx?nfO{ lgDg tx cg';f/ plrt d"Nodf dfkg u/]sf] 5 . o;n] dfkg ug{ k|of]u x'g]
lgj]zsf] dxTjnfO{ emNsfpFb5 .
tx–!M– ;dfg pks/0fsf nflu ;lqmo ahf/df pb\w[t ahf/ d"Nox?
tx–@M– cjnf]sgof]Uo lgj]zx?sf] cfwf/df of t l;w} -d"Nosf] ?kdf_ jf ck|ToIf ?kdf -d"Noaf6 k|fKt_ d"No
lgwf{/0f ljlw .
tx–#M– lg/LIf0f ug{ g;lsg] dxTjk"0f{ lgj]zx? k|of]u ul/g] d"No lgwf{/0f ljlw cyjf n]vfkfn ljlw .
@)&% cfiff9 #@ /sd tx–! tx–@ tx–#
ljQLo ;DklQ
kl/zf]wg nfut (Amortized Cost)df
gub tyf gub ;dfg 353,047,645 - - 353,047,645
a+}s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft 54,977,257,230 - - 54,977,257,230
;~rostf{nfO{ shf{ tyf ;fk6L 168,231,418,066 - - 168,231,418,066
kl/of]hgf tyf ;+ul7t ;+:yfx?nfO{ shf{ tyf ;fk6L 45,896,087,965 - - 45,896,087,965
sd{rf/Lx?nfO{ shf{ tyf ;fk6L 1,079,648,035 - -
lwtf]kqx?df nufgL 14,595,608,332 - - 14,595,608,332
cGo ;DklQ 597,151,574 - - 597,151,574
hDdf 285,730,218,848 - - 284,650,570,813
cGo lj:t[t cfo dfkm{t plrt d'Nodf
lwtf]kqx?df nufgL 24,330,919,306 24,330,919,306
hDdf ljQLo ;DklQ 310,061,138,155 - 24,330,919,306 284,650,570,813
ljQLo bfloTj
kl/zf]wg nfut (Amortized Cost)df
sd{rf/L ;'lawf bfloTj 2,306,928,205 - - 2,306,928,205
cGo bfloTj 1,135,057,618 - - 1,135,057,618
hDdf ljQLo bfloTj 3,441,985,823 - - 3,441,985,823

Page 26
@)&$ cfiff9 #! /sd tx–! tx–@ tx–#
ljQLo ;DklQ
kl/zf]wg nfut (Amortized Cost) df
gub tyf gub ;dfg 6,364,004,244 - - 6,364,004,244
a+}s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft 54,822,011,918 - - 54,822,011,918
;~rostf{nfO{ shf{ tyf ;fk6L 142,557,153,473 - - 142,557,153,473
kl/of]hgf tyf ;+ul7t ;+:yfx?nfO{ shf{ tyf ;fk6L 32,331,739,111 - - 32,331,739,111
sd{rf/Lx?nfO{ shf{ tyf ;fk6L 1,119,955,425 - -
lwtf]kqx?df nufgL 14,102,171,044 - - 14,102,171,044
cGo ;DklQ 212,078,109 - - 212,078,109
hDdf 251,509,113,323 - - 250,389,157,898
cGo lj:t[t cfo dfkm{t plrt d'Nodf
lwtf]kqx?df nufgL 21,616,284,761 21,616,284,761
hDdf ljQLo ;DklQ 273,125,398,084 - 21,616,284,761 250,389,157,898
ljQLo bfloTj
kl/zf]wg nfut (Amortized Cost)df
sd{rf/L ;'lawf bfloTj 1,634,628,751 - - 1,634,628,751
cGo bfloTj 977,880,386 - - 977,880,386
hDdf ljQLo bfloTj 2,612,509,137 - - 2,612,509,137

@)&# >fj0f ! /sd tx–! tx–@ tx–#

ljQLo ;DklQ
kl/zf]wg nfut (Amortized Cost)df
gub tyf gub ;dfg 4,173,385,539 - - 4,173,385,539
a+}s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft 58,273,557,698 - - 58,273,557,698
;~rostf{x?nfO{ shf{ tyf ;fk6L 119,264,725,835 - - 119,264,725,835
kl/of]hgf tyf ;+ul7t ;+:yfx?nfO{ shf{ tyf ;fk6L 45,896,087,965 - - 45,896,087,965
sd{rf/Lx?nfO{ shf{ tyf ;fk6L 1,079,648,035 - -
lwtf]kqx?df nufgL 15,596,550,604 - - 15,596,550,604
cGo ;DklQ 82,681,460 - - 82,681,460
hDdf 244,366,637,137 - - 243,286,989,101
cGo lj:t[t cfo dfkm{t plrt d'Nodf
lwtf]kqx?df nufgL 21,273,244,203 21,273,244,203
hDdf ljQLo ;DklQ 265,639,881,340 - 21,273,244,203 243,286,989,101
ljQLo bfloTj
kl/zf]wg nfut (Amortized Cost)df
sd{rf/L ;'lawf bfloTj 1,556,494,003 - - 1,556,494,003
cGo bfloTj 863,988,064 - - 863,988,064
hDdf ljQLo bfloTj 2,420,482,067 - - 2,420,482,067

Page 27
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l6Kk0fL % yk hfgsf/L
%=! ;~rostf{ xfO8«f] sf]if
ljutsf aif{x?df sf]ifn] cfh{g u/]sf] d'gfkmfaf6 z'? sf]if /sdsf] lglZrt k|ltztn] x'g cfpg] /sd
;~rostf{x?sf] vftfdf af+8kmf8+ ug]{ k|rng /x]sf] 5 h;sf] ljj/0f $=!% df pNn]v ul/Psf] 5 .
cfly{s aif{ @)&#÷&$ sf] cGTo ;Dddf ;~rostf{sf] tkm{af6 $ s/f]8 lsQf z]o/ ? @ sf b/n] ?= * s/f]8
nufgL ePsf]df cfly{s aif{ @)&$÷&% sf] cGTo;Dddf k|lt z]o/ ?= & sf b/n] ?= @* s/f]8 s'n nufgL ePsf]
5 . sf]ifn] d'gfkmfaf6 a]tg s0ff{nL ;~rostf{ xfO{8«f] kfj/ sDkgL ln= sf] z]o/df nufgL ug]{ k|of]hgsf] nflu
;~rostf{sf] 5'§} JolQmut vftfdf hDdf ul/Psf] 5 . ;~rostf{sf] tkm{af6 nufgL u/]sf] z]o/ Psd'i7 e'QmfgL
ul/Psf] / ;~rostf{sf] JolQmut vftfaf6 Go"g ul/Psf] 5}g .

%=@ a]rfn' ;~ro sf]if

;~rostf{sf] ;l~rt /sd lkmtf{ kfpg ;Sg] cj:yf ePsf] z'? ldltn] ^ jif{;Dd lkmtf{ lng gcfPsf
;~rostf{sf] ;l~rt /sd cfly{s jif{ @)&)÷&! b]lv 5'6\6} Joj:yfkg ug]{ Joj:yf ul/Psf] 5 . h; cGtu{t
cf=a= @)&$÷@)&% sf] cGTo;Dddf pQm sf]ifsf] cj:yf lgDgfg';f/ /x]sf] 5 . /sd ?= xhf/df
ljj/0f lghfdtL k|x/L hËL lzIff ;+:yfg hDdf
z'? df}Hbft 1,370,846 1,385,775 600,694 426,262 666,128 4,449,705
;dfof]hg 19,229 - - - (19,229) -
rfn' vftfaf6
/sdfGt/ 91,293 38,146 21,919 3,840 4,505 159,703
rfn' vftfdf
lkmtf{ (35,205) (12,192) (2,028) (8,849) (28,212) (86,486)
clGtd df}Hbft 1,446,163 1,411,729 620,585 421,253 623,192 4,522,922

%=# ;~rostf{ sf]if÷;fk6L ;dfof]hg

ljut nfdf] ;dob]lv bflj jf e'QmfgL x'g g;s]sf ;~rostf{x?sf] sf]if s§L tyf ljz]if ;fk6L vftfdf
df}Hbft /x]sf] ?=%))÷– eGbf a9L / ?=@,)))÷– ;Ddsf] /sdnfO{ ;k|df0f dfu bfjL u/]sf avt e'QmfgL
ug]{ u/L æ;~rostf{ sf]if÷;fk6L ;dfof]hgÆ vftfdf 5'§} /fvL Joj:yfkg ug]{ gLlt lnO{P cg'?k cfly{s jif{
@)&$÷&% sf] cGTo ;Dddf o; zLif{sdf ? !(*,(&*,*(*÷– df}Hbft /x]sf] 5 . pQm /sddf Aofh k|bfg
ul/Psf] 5}g .

%=$ cfjf; cfof]hgf cIfo sf]if

sf]ifn] kf]v/f cfjf; cfof]hgfsf] Joj:yfkg ug]{ p2]Zon] ?= !,))),)))÷– a/fa/sf] /sdnfO{ æcfjf;
cfof]hgf cIfo sf]ifÆ :j?k k|e' a}+s ln=, kf]v/f zfvfdf d'2lt vftf vf]nL /fv]sf] 5 .

%=% sd{rf/L ;'ljwf bfloTj

sf]ifsf] n]vf gLlt cg';f/ sd{rf/L ;'ljwf bfloTj n]vf+sg ul/Psf] 5 . cfly{s aif{ @)&@÷&# df ePsf] ljdf+lso
d"Nof+sg cg';f/ gk'u /sd yk Joj:yf ul/Psf] 5 .

%=^ k§f
sf]ifsf] xfn dxTjk"0f{ nfdf] ;dosf] k§f /x]sf] 5}g .

Page 28
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

%=& ;Da4 JolQm;+usf] sf/f]af/

sf]ifsf] ;Da4 JolQmsf] ?kdf sf]ifsf] Joj:yfkgsf dxTjk"0f{ kbflwsf/Lx? /x]sf 5g\ . o; cGtu{t sf]ifsf]
;+rfns ;ldltsf ;b:ox? tyf sf]ifsf] k|zf;s kb{5g\ .
;+rfns ;ldltsf ;b:ox? ;fd'lxs ?kdf of]hgf agfpg], lgb]{z ug]{ tyf lgoGq0f ug]{ clwsf/Lsf] ?kdf sfo{
ub{5g\ eg] ;+rfns ;ldltsf] of]hgf sfof{Gjog ug]{ tyf sf]ifsf] b}lgs sfo{ ;+rfng ug]{ lhDd]jf/ JolQm
sf]ifsf k|zf;s x'g\ .
sf]ifdf ;+rfns ;ldltsf ;~rfnsx? lgDg cg';f/ /x]sf 5g\ .
gfd kb
>L lzlz/s'df/ 9'Ëfgf cWoIf
>L k|f=8f= l8NnL /fh zdf{ ;~rfns
>L ls/0f s'df/ >]i7 ;~rfns
>L ;'/]z ljqmd zfx ;~rfns
>L z+s/ axfb'/ kl08t ;~rfns
>L emSs k|;fb cfrfo{ ;~rfns
>L t'n;L k|;fb uf}td k|zf;s÷;~rfns
;+rfns ;ldltsf] j}7sdf pkl:yt eP jfkt ;b:ox?nfO{ k|lt j}7s ?= rf/ xhf/ k|bfg ul/Psf] 5 . of]
afx]s cGo s]lx ;'ljwf jf e'QmfgL ul/Psf] 5}g . o; cf=a=df ;+rfns ;ldltsf] j}7s eQf tyf vr{df ?= !^
nfv *) xhf/ -ut jif{ ?= !# nfv ^ xhf/_ vr{ ePsf] 5 .
sf]ifn] ;+rfns ;ldltsf ;b:ox?;+u s'g} Jofkfl/s ;Demf}tf jf sfo{ u/]sf] 5}g .

k|zf;s
sf]ifsf] k|zf;ssf] ?kdf t'n;L k|;fb uf}td ldlt @)&% j}zfv !) b]lv sfo{/t /xg' ePsf] 5 . To; cl3
ldlt @)&$ efb|;Dd s[i0f k|;fb cfrfo{ k|zf;ssf] ?kdf tyf ldlt @)&$ efb| b]lv @)&% j}zfv;Dd lbks
/f}lgof/n] sfo{jfxs k|zf;ssf] ?kdf sfo{ ug'{ ePsf] 5 .
sf]ifsf] k|zf;ssf] jflif{s tna tyf eQfdf ?= !! Nffv & xhf/ vr{ ePsf] 5 . k|zf;snfO{ sfof{noaf6
8«fOe/ ;lxtsf] uf8Lsf] ;'ljwf /x]sf] .
sf]ifn] k|zf;s;+u s'g} Jofkfl/s ;Demf}tf jf sfo{ u/]sf] 5}g .

%=* z]o/df nufgL -;Da4 JolQm_

sf]ifn] z]o/df u/]sf] nufgLsf] nfut o;k|sf/ /x]sf] 5 .

sf]ifn] cfkm\gf] nufgL /x]sf] ^ j6f jfl0fHo a}Fsdf ? !# ca{ ^) s/f]8 /sd d'2lt lgIf]ksf] ?kdf nufgL u/]sf] 5 .
z]o/ nufgL ul/Psf dWo] cf7 j6f sDkgLx?df sf]ifaf6 ;+rfns ;ldltdf k|ltlglwTj /x]sf] 5 eg] shf{ nufgL ul/Psf rf/
sDkgLx?df sf]ifsf] k|ltlglwTj /x]sf] 5 .
Page 29
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

sf]ifsf] z]o/ nufgL ePsf sDkgLx?df sf]ifsf] tkm{af6 ;+rfns ;ldltdf k|ltlglwTj

j:tL

sf]ifsf] C0f nufgL ePsf ;+:yfdf sf]ifsf] tkm{af6 k|ltlglwTj

%=( kl/of]hgf shf{df gf]S;fgL Joj:yf

kl/of]hgf shf{ cGtu{t sf]ifsf] ;+:yfut, ;xljQLos/0f Pj+ a}+s hdfgt tkm{sf] nufgL /sddf lgDg cg';f/sf]
shf{df gf]S;fgL Joj:yf ul/Psf] 5 M
Effvf ggf3]sf / tLg dlxgf;Ddsf] cjlwn] dfq efvf gf3]sf] ! k|ltzt
tLg dlxgfb]lv 5 dlxgf;Ddsf] cjlwn] efvf gf3]sf] @% k|ltzt
5 dlxgfb]lv Ps jif{;Ddsf] cjlwn] efvf gf3]sf] %) k|ltzt
Ps aif{eGbf a9L cjlwn] efvf gf3]sf] !)) k|ltzt
k'g;{+/rgf jf k'gtf{lnsLs/0f ePsf] shf{sf] xsdf !@=% k|ltzt
g]kfn ;/sf/sf] lgb{]zg jf hdfgtdf k|jfx ePsf] shf{df ;d]t ! k|ltzt shf{ gf]S;fgL Joj:yf ul/Psf] 5 .
%=!) ;~rostf{ shf{÷;fk6Ldf gf]S;fgL Joj:yf
;~rostf{ 3/ ;fk6L, z}lIfs ;fk6L, 3/ dd{t ;fk6L cGtu{t k|jfx ePsf] s"n shf{df @ k|ltzt shf{ gf]S;fgL
Joj:yf ul/Psf] 5 .
;~rostf{x?nfO{ lwtf]df k|jfx ePsf] ;/n rqm shf{df b]xfog'?k shf{ gf]S;fgL Joj:yf ul/Psf] 5 M
Jofh lgoldt ePsf ;Dk"0f{ shf{ ! k|ltzt
Ps jif{ cjlwn] Aofh lgoldt gePsf shf{ @ k|ltzt
b'O{ jif{ cjlwn] Aofh lgoldt gePsf shf{ # k|ltzt
tLg jif{ cjlwn] Aofh lgoldt gePsf shf{ % k|ltzt
rf/ jif{eGbf a9L cjlwn] Aofh lgoldt gePsf shf{ !) k|ltzt
shf{ tyf ;fk6L lnO{ ;]jfaf6 aLr}df cjsfz lnPsf ;~rostf{sf] tf]lsPsf] cjlw leq shf{ tyf ;fk6L r'Stf
gu/]df To:tf] shf{ tyf ;fk6Ldf ztk|ltztsf b/n] hf]lvd Joj:yf ul/Psf] 5 .
nufgL gLltDff Joj:yf eP cg'?k ;~rostf{nfO{ lbO{Psf] ljz]if ;fk6Ldf sf]ifsf] sh{f gf]S;fgL Joj:yf
ul/Psf] 5}g t/ sf]ifeGbf a9L ;fk6L ePsf ;~rostf{sf] ;fk6L /sddf sf]ifeGbf a9L ;fk6L a/fa/sf] /sddf
ztk|ltzt gf]S;fgL Joj:yf ul/Psf] 5 .
;~rostf{nfO{ lbO{Psf] 3/ ;fk6L, @)#) cGtu{tsf] afFsL C0fdf ztk|ltzt sh{f gf]S;fgL Joj:yf u/L k|To]s
aif{ ePsf] c;"nLsf cfwf/df shf{ gf]S;fgL Joj:yfaf6 lkmtf{ ul/Psf] 5 .
Page 30
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

%=!! sd{rf/L b/jGbL

cfly{s jif{ @)&$÷&% Dff :jLs[t b/jGbL %@% /x]sf]df c;f/ d;fGt ;Dddf $*^ sd{rf/L sf]ifdf sfo{/t
/x]sf 5g\ .
%=!@ d'2f dfldnfsf] cj:yf
jiff{Gt ;Dddf sf]ifn] bfo/ u/]sf rf/ d'2fx? C0f c;"nL Gofolws/0fdf ljrf/fwLg /x]sf 5g\ . ljQLo ljj/0f
cg'df]bgsf] ldlt ;Dddf pQm d'2fx?sf] km};nf ePsf] 5}g .

pNn]lvt d'2fx? ;+of]lus ;DklQsf] (contingent assets) ?kdf /x]sf]n] yk n]vf+sg cfjZos /x]sf] 5}g .
%=!# k'Flhut k|lta4tf
shf{sf] nflu C0f ;Demf}tfdf hgfPsf] k|lta4tf
sf]ifn] ljleGg ;+:yf tyf sDkgLx?nfO{ s"n ?= %) cj{ !) s/f]8 shf{ :jLs[t u/]sf]df cfly{s aif{sf] cGTo
;Dddf ?= @& cj{ *% s/f]8 *% nfv %@ xhf/ shf{ k|jfx e} ?= !* cj{ (^ s/f]8 &^ nfv $* xhf/
shf{ k|jfx xg' afFsL /x]sf] 5 .
pQm shf{x?sf] ljj/0f lgDgfg';f/ 5 M ?= xhf/df
;+:yfsf] gfd k|lta4tf /sd k|jfx /sd Jofh k'Flhs/0f k|jfx x'g af+ls
;/sf/sf] hdfgLdf
g]kfn afo';]jf lgud
hdfgt shf{ ! 10,000,000 9,193,000 788,117 -
hdfgt shf{ @ 12,000,000 1,143,200 515,278 -
;+:yfut shf{
dflyNnf] tfdfsf]zL hnljB't sDkgL 10,000,000 10,000,000 5,679,361 -
g]kfn afo';]jf lgud -clwljsz{_ 1,500,000 708,072 - 791,928
;xljQLos/0f shf{
;fGh]g hnljB't sDkgL 3,620,000 2,010,000 593,737 10,000,000
/;'jfu9L hnljB't sDkgL 6,840,000 1,923,200 572,368 4,916,800
dWo ef]6]sf]zL hnljB't sDkgL 6,140,000 2,881,080 616,825 3,258,920
hDdf 50,100,000 27,858,552 8,765,686 18,967,648

z]o/df nufgLsf] nflu k|lta4tf

sf]ifsf] j]tg s0ff{nL ;+rostf{ xfO8«f]kfj/ sDkgLdf k|ltj]bg ldltdf ?= ! ca{ #( s/f]8 %) nfv k"Flhut
k|lta4tf /x]sf] 5 .
%=!$ ;+of]lus bfloTj (Contingent Liability)
pNn]lvt afx]s cGo ;+of]lus bfloTj /x]sf] 5}g .
%=!% hf]lvd Joj:yfkg
sf]ifn] b]xfosf ljleGg If]qsf sf/f]jf/x?sf] hf]lvd Joj:yfkgsf nflu ;~rfns ;ldltsf] ldlt @)&!÷@÷!&
sf] j}7s g+= !$!* sf] lg0f{ofg';f/ hf]lvd Joj:yfkg lgb]{lzsf, @)&! cg'?k hf]lvd Joj:yfsf nflu sfo{x?
u/]sf] 5 .
Page 31
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

s= t/ntf hf]lvd (Liquidity Risk)

sf]ifn] nufgL jf cGo ;DklQnfO{ gubdf kl/jt{g g;Sgfn] cfkm\gf] 5f]6f] cjlwsf] bfloTj e'QmfgL ug{ g;Sg]
hf]lvd g} t/ntf hf]lvd xf] .
sf]ifn] ;~rostf{sf] /sdnfO{ nufgL gLlt, @)&! cg'?k ljleGg If]qdf kl/rfng ub}{ cfPsf] 5 . ;do
cg';f/ t/ntf Joj:yfkgsf nflu sf]ifn] jfl0fHo a}+ssf] d'2tL lgIf]k / ;/sf/L ;'/If0f kqdf ;d]t nufgL
u/]sf] 5 . lglZrt /sd sn vftfdf /fvL t/ntf Joj:yfkg x'Fb} cfO/x]sf] 5 .

v= ahf/ hf]lvd (Market Risk)

;Dk"0f{ ahf/ jf ahf/sf] ljlzi7 ju{nfO{ c;/ ug]{ hf]lvd g} ahf/ hf]lvd xf] . of] c1ft x'G5 / ahf/
sf/sx?af6 pTkGg x'G5 h;df k|foM u/L Jofhb/ sf/s /x]sf] x'G5 .
sf]ifn] lglb{i6 u/] cg'?k ;DklQ bfloTj ;+/rgfleq /xL jhf/ hf]lvdsf] klxrfg ug]{, dfkg ug]{ / Joj:yfkg
ug]{ kl/kf6Lsf] ljsf; ul/Psf] 5 . ahf/ hf]lvdsf tTjx? lgoldt ?kdf kl/jt{g eO{/xg] x'Fbf hf]lvd
Joj:yfkg ug]{ ljlw tyf cf}hf/x? ;d]t ;do ;dodf cfjZostf cg'?k k'g/fjnf]sg ug]{ gLlt lnO{Psf] 5 .
cfly{s jif{ @)&$÷&% Dff ljQLo jhf/df t/ntf ;+s6sf] cj:yfn] ubf{ Jofhb/df b]lvPsf] ptf/ r9fjn]
sf]ifn] ;~rostf{nfO{ k|bfg ug]{ Jofhb/df ;d]t k|efj k/]sf] 5 . oBkL, Joj:yfkgn] ahf/sf] cg'udg ;fy}
k|efjsf/L nufgL Joj:yfkg dfkm{t ;+rostf{nfO{ j9L eGbf j9L k|ltkmn k|bfg ug{ k|oTg/t /x]sf] 5 .
sf]ifsf] jhf/ hf]lvdsf] klxrfg, dfkg, cg'udg, Joj:yfkg / ljZn]if0f ug{ Ps ahf/ hf]lvd Joj:yfkg
lgb]{lzsf sfof{Gjog ug]{ gLlt lnO{Psf] 5 .

u= ;~rfng hf]lvd (Operational Risk)

sf]ifsf] sfo{k|lqmofdf /xg] sld sdhf]/L, dfgljo q'6L, cfsl:ds jf k|fs[lts ?kdf x'g] ;~rfng hf]lvdnfO{
Joj:yfkg ug{ tyf cfGtl/s lgoGq0f k|0ffnLnfO{ ;'b[9 agfpg n]vfk/LIf0f ;ldlt, hf]lvd Joj:yfkg ;ldltsf]
;+/rgfTds Joj:yfsf cltl/Qm sf]ifdf 5'§} ljefuLo ;+/rgf sfod u/L cfGtl/s lgoGq0f k|0ffnLnfO{ dha't
ul/Psf] 5 .
ljlQo k|ltj]bgsf] cg'kfng / ;f]df /xg] hf]lvdnfO{ Go"g ug{ sd{rf/L ;~ro sf]if P]g, @)!( sf] gaf}
;+zf]wg eO{;s]sf] / o; P]g cGt{ut ag]sf gLlt, lgod tyf sfo{ljlwx?df cfjZostf cg'?k ;dofg'sn
k'g/fjn]fsg ug]{ ul/Psf] 5 .

3= C0f nufgL hf]lvd (Credit Risk)

C0fLn] tf]lsPsf] ;dodf e'QmfgL gug]{ jf ;Demf}tfsf] kfngf gu/]sf] sf/0fn] sf]ifn] ;fFjf tyf Jofh k|fKt
gug]{ hf]lvd g} C0f nufgL hf]lvd xf] .
sf]ifn] kl/of]hgfx?sf] ;d"lrt hf]lvd ljZn]if0f kZrft kl/of]hgfdf nufgL ug]{ gLlt lnPsf] 5 . g]kfn
;/sf/sf] :jfldTjdf /x]sf ;+:yfdf C0f k|jfx ubf{ g]kfn ;/sf/sf] hdfgt lnO{ shf{df /xg] hf]lvdnfO{
;d"lrt Joj:yfkg ug]{ u/]sf] 5 . ;fy}, sf]ifn] d'2tL lgIf]kdf nufgL ubf{ ;DalGwt a}+sx?sf] q}dfl;s ?kdf
k|sflzt tYofÍnfO{ cfwf/ agfO{ hf]lvd Joj:yfkg ug]{ u/]sf] 5 .

Page 32
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

ª= ;"rgf k|ljlw ;DjGwL hf]lvd (IT Related Risk)

;"rgf k|ljlwdf b]lvg] hf]lvd Go"lgs/0f ug{ sf]ifdf ljkt Joj:yfkg of]hgf, @)&! sfof{Gjogdf NofO{Psf]
5 . ;f]jf6 ;"rgf k|ljlwdf b]lvg] hf]lvdsf] klxrfg, dfkg, cg'udg / cfGtl/s lgoGq0f ug]{ kl/kf6Lsf]
ljsf; eO{;s]sf] 5 . o;} ;Gb{edf sf]ifn] hf]lvd Go"lgs/0f ug{ IT System Audit u/]sf] / ;f] k|ltj]bgdf
pNn]lvt ;'emfjx?nfO{ cNksflng tyf bL3{sflng ?kdf jlu{s/0f u/L cNksflng ;'emfjx?nfO{ ;Djf]wg ub}{
nluPsf] / bL3{sflng ?kdf ;DkGg ug'{kg]{ sfo{sf nflu oxL cfly{s jif{df ;"rgf k|ljlw /0fgLlt sfof{Gjogdf
NofO{ ;"rgf k|ljlw hf]lvdnfO{ Go"lgs/0f ug{ sf]if cu|;/ /x]sf] 5 .

r= ;~rostf{ shf{ hf]lvd (Contributors Credit Risk)

sf]ifn] ;~rostf{nfO{ k|bfg ub}{ cfPsf ljleGg shf{ tyf ;fk6Lx?sf] hf]lvdnfO{ Go"lgs/0f ug{ shf{sf]
cg'udg tyf lgoGq0f k|0ffnLsf] ljsf; ul/Psf] 5 . shf{sf] jflif{s ?kdf k'g/fjnf]sg ug'{sf ;fy} lwtf]sf]
lgoldt ?kdf :ynut lg/LIf0f ug{ ;~rostf{ 3/ b}nf] sfo{s|d ;d]t ;~rfng ul/Psf] 5 .

%=!^ g]kfn ljQLo k|ltj]bgdfgsf] k|yd k6s cjnDagsf] Reconciliation

g]kfn ljQLo k|ltj]bgdfgsf] k|yd k6s cjnDagsf] j|mddf ul/Psf ;dfof]hgx? Reconciliation l6Kk0fL %=!&
df k|:t't ul/Psf] 5 .

l6Kk0fL %=!& g]kfn ljQLo k|ltj]bgdfgsf] (NFRS) k|yd k6s cjnDag ubf{sf c;/x?sf] ;dfof]hg
NFRS ! "First Time Adoption of NFRS cg';f/ n]vfª\sg ug{ z'?jft ljGb' k|bfg ub{5 / klxnf] k6s
nfu" ug]{sf] xsdf clgjfo{ ?kdf kfngf ug{ cfjZos 5 .
sf]ifn] NFRS adf]lhdsf] lgDg pNn]lvt tl/sfaf6 z'?jftL ljQLo ljj/0f ldlt >fj0f )!, @)&# sf] tof/
u/]sf] 5 .
-s_ NFRS åf/f cfjZos ;a} ;DklQ / bfloTj hgfO{Psf]
-v_ NFRS åf/f cg'dlt glbO{Psf] ;DklQ / bfloTj ghgfO{Psf]
-Uf_ k"j{ cjnDag ;fdfGo :jLs[t n]vf l;4fGtx? (Previous GAAP) af6 NFRS adf]lhd
;fd"lxs/0f÷juL{s/0f ul/Psf]
-3_ hgfOPsf] ;DklQ / bfloTjnfO{ NFRS adf]lhd dfkg ul/Psf]

sf]ifn] NFRS ! n] klxn]b]lv nfu" ug'{ gkg]{ egL 5'6 k|bfg u/]sf] lgDg ljifodf pQm ;'ljwf k|of]u u/]sf] 5 .
!_ ;DklQ, pk/0f, ;DklQx?df nufgL tyf cd't{ ;DklQsf] :yflkt nfutnfO{ plrt d'No dfGg ;lsg]
;'ljwf .

Page 33
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l/slG;lnP;g\ (Reconciliation)
g]kfn ljQLo k|ltj]bgdfg lgDg ljj/0fx?n] k|yd k6s nfu" ubf{sf] c;/x?sf] dfkg tyf sf/0f ;lxtsf]
JofVofx? k|bfg ub{5g\M
!_ @)&# >fj0f ! sf] OlSj6Lsf] l/slG;lnP;g\
@_ @)&$ cfiff9 #! sf] OlSj6Lsf] l/slG;lnP;g\
#_ @)&#.&$ sf] lj:t[t cfo ljj/0fsf] l/slG;lnP;g\
$_ gub k|jfx ljj/0fdf ePsf] ;dfof]hg
pk/f]Qm ljj/0fx? lgDgfg';f/ /x]sf 5g\ .

!_ @)&# >fj0f ! sf] OlSj6Lsf] l/slG;lnP;g\

Page 34
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

@_ @)&$ cfiff9 #! sf] OlSj6Lsf] l/slG;lnP;g\

ljj/0f l6Kk0fL klxn] ;dfof]hg xfnsf]
;DklQx?
gub tyf gub ;dfg 6,364,004,244 - 6,364,004,244
a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft s 54,500,000,000 322,011,918 54,822,011,918
Jofkfl/s k|s[ltsf ;DklQx? - - -
;~rostf{x?nfO{ shf{ tyf ;fk6L v 141,399,405,881 1,157,747,592 142,557,153,473
kl/of]hgf tyf ;+ul7t ;+:yfx?nfO{ shf{ tyf
;fk6L 32,331,739,111 - 32,331,739,111
sd{rf/Lx?nfO{ shf{ tyf ;fk6L u 1,951,373,435 (831,418,010) 1,119,955,425
lwtf]kqx?df nufgL 3 17,044,672,019 18,673,783,786 35,718,455,805
;Da4 sDkgLx?df nufgL - - -
;DklQx?df nufgL 728,729,393 - 728,729,393
;DklQ / pks/0f 412,762,834 - 412,762,834
cd"t{ ;DklQ 2,244,271 - 2,244,271
cGo ;DklQ` ª 652,594,502 323,187,296 975,781,798
hDdf ;DklQ 255,387,525,691 19,645,312,580 275,032,838,271
bfloTjx?
sd{rf/L ;'lawf bfloTj 1,634,628,751 - 1,634,628,751
cGo bfloTj 988,001,492 - 988,001,492
hDdf bfloTj 2,622,630,243 - 2,622,630,243
sf]if tyf hu]8f
;~ro sf]if 246,534,361,880 - 246,534,361,880
lgj[lte/0f sf]if
cGo sf]if
hu]8f tyf art r 6,230,533,568 19,645,312,580 25,875,846,148
hDdf sf]if tyf hu]8f 252,764,895,448 19,645,312,580 272,410,208,028
hDdf sf]if, hu]8f tyf bfloTj 255,387,525,691 19,645,312,580 275,032,838,271

Page 35
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

#_ @)&#.&$ sf] lj:t[t cfo ljj/0fsf] l/slG;lnP;g\

ljj/0f l6Kk0fL klxn] ;dfof]hg xfnsf]
C0f tyf nufgLaf6 cfDbfgL 5 18,246,606,574 41,435,542 18,288,042,116
Aofh tyf cGo k|ToIf vr{ 14,882,677,483 - 14,882,677,483
C0f tyf nufgLaf6 v'b cfDbfgL 3,363,929,091 41,435,542 3,405,364,633
z"Ns tyf sld;g cfDbfgL h - 25,462,989 25,462,989
z"Ns tyf sld;g vr{ - - -
v'b z"Ns tyf sld;g cfDbfgL - 25,462,989 25,462,989
Jofkfl/s k|s[ltsf ;DklQx?af6 ePsf] v'b
cfDbfgL - - -
gfkmf gf]S;fg dfkm{t plrt d"No (Fair Value)
df /x]sf cGo ljQLo pks/0fx?af6 ePsf]
v'b cfDbfgL - - -
cGo cfDbfgL em 145,596,798 50,474,025 196,070,823
s'n ;~rfng cfDbfgL 3,509,525,889 117,372,556 3,626,898,445
ljQLo ;DklQx?sf] v'b IfoLs/0f gfkmf÷
-gf]S;fg_ 707,788,499 - 707,788,499
sd{rf/L vr ` 746,105,823 72,091,632 818,197,455
cGo ;~rfng vr{ 48,576,128 62,323,549 110,899,677
x|f; s§L, kl/zf]wg tyf u}/ ljQLo ;DklQsf]
IfoLs/0f 110,899,677 (62,323,549) 48,576,128
ljQLo vr{ 2,453,930 - 2,453,930
o; jif{sf] v'b d'gfkmf -gf]S;fg_ 1,893,701,832 45,280,924 1,938,982,756
cGo lj:t[t cfDbfgL
kl/eflift sd{rf/L ;'ljwfsf] ljdfÍLo gfkmf÷
-gf]S;fg_ - -
;DklQ tyf pks/0fsf] k'g{d"NofÍg
nufgL lwtf]kqx?sf] plrt d"No (Fair Value)
df ePsf] v'b kl/jt{g 3 (493,056,842) (493,056,842)
hDdf cGo lj:t[t cfDbfgL - (493,056,842) (493,056,842)
s"n lj:t[t cfDbfgL 1,893,701,832 (447,775,918) 1,445,925,914

$_ @)&#.&$ sf] gub k|jfx ljj/0fdf ePsf] ;dfof]hgsf] l/slG;lnP;g\

Page 36
 sd{rf/L ;+ro sf]if
-sd{rf/L ;~ro sf]if P]g, @)!( adf]lhd :yflkt_
ljQLo ljj/0fsf l6Kk0fLx?

l/slG;lnP;g\sf g]6x?
s_ a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbftdf jiff{Gtdf k|fKt x'g afFsL Jofh ljutdf cGo ;DklQdf k|:t't
ug]{ ul/Psf]df xfn ;f] /sdnfO{ a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft cGtu{t k|:t't ul/Psf] 5 . kl/jlt{t
/sdx? ljQLo ljj/0fsf] l6Kk0fL $=@ df k|:t't ul/Psf] 5 .
v_ ;~rostf{x?nfO{ shf{ tyf ;fk6Ldf k|fKt x'g afFsL Jofh ljutdf cGo ;DklQdf k|:t't ug]{ ul/Psf]df xfn
;f] /sdnfO{ ;~rostf{x?nfO{ shf{ tyf ;fk6Ldf k|:t't ul/Psf] 5 . kl/jlt{t /sdx? ljQLo ljj/0fsf] l6Kk0fL
$=$ df k|:t't ul/Psf] 5 .
u_ sd{rf/LnfO{ k|bfg ul/Psf] shf{ ljutdf sf/f]af/ d"Nodf n]vfÍg ul/Psf]df NFRS df kl/zf]wg nfutdf
dfkg u/]sf] 5 / km/s /sdnfO{ shf{sf] cf};t cjlwe/sf] -( jif{_ nflu :yug u/L ;d b/df vr{df n]vfÍg
ul/Psf] 5 . kl/zf]wLt /sddf x/]s jif{ k|efjsf/L Aofh b/ -Effective interest rate_ n] Aofh cfDbfgL ul/
Psf] 5 . kl/jlt{t /sdx? ljQLo l:ylt ljj/0fdf k|:t't ul/Psf] 5 .
3_ sf]ifn] nufgL u/]sf z]o/x? nfutdf dfkg ug]{ u/]sf]df xfn plrt d"Nodf dfkg u/L km/s /sdnfO{ cGo
lj:t[t cfo ljj/0f dfkm{t hu]8f tyf sf]ifdf /flvPsf] 5 . C0fkqdf c;'n x'g afFls /x]sf] Jofh ljutdf cGo
;DklQdf k|:t't ug]{ ul/Psf]df NFRS df ;f] /sdnfO{ lwtf]kqdf nufgL cGtu{t k|:t't ul/Psf] 5 . kl/jlt{t
/sdx? ljQLo ljj/0fsf] l6Kk0fL $=^ df k|:t't ul/Psf] 5 .
ª_ ;+rostf{nfO{ k|bfg ul/Psf] shf{df gub cfwf/df cfDbfgL n]vfÍg ug]{ ul/Psf]df NFRS cg';f/ k|f]befjL
cfwf/df cfDbfgL n]vfÍg ul/Psf] 5 . z'? ldltsf] ljQLo ljj/0fdf Aofh d'NtjLdf ;dfof]hg u/L afF8kmfF8
of]Uo hu]8fdf ;fl/Psf] 5 / To; kZrftsf] jif{df Aofh cfDbfgLsf] ?kdf n]vfÍg ul/Psf] 5 . dfly -s_ df
pNn]v u/]sf] :yug sd{rf/L vr{nfO{ cGo ;DklQ cGtu{t k|:t't ul/Psf] 5 . ljleGg ;DklQ lzif{sx?df k|fKt
x'g afFsL JofhnfO{ ;f]xL ;DklQ zLif{sx?df -dfly s, v / 3 df pNn]v ul/P cg';f/_ k|:t't ul/Psf] 5 .
kl/jlt{t /sdx? ljQLo ljj/0fsf] l6Kk0fL $=!! df k|:t't ul/Psf] 5 .
r_ dfly pNn]lvt a'Fbfx?df pNn]v ul/P cg';f/ hu]8f tyf sf]ifdf kg]{ c;/x? z'? ljQLo ljj/0fdf hu]8f
tyf sf]ifdf l;w} ;dfof]hg ul/Psf] 5 eg] tTkZrft gfkmf jf gf]S;fg ljj/0f tyf cGo lj:t[t cfo ljj/0fdf
c;/ k|bfg ul/Psf] 5 . kl/jlt{t /sdx? ljQLo ljj/0fsf] l6Kk0fL $=!& df k|:t't ul/Psf] 5 .
5_ C0f tyf nufgLaf6 k|fKt cfDbfgL gub k|fKtLsf cfwf/df n]vf+sg ug]{ ul/Psf]df xfn k|f]befjL cfwf/df
n]vfÍg ul/Psf] 5 . kl/jlt{t /sdx? ljQLo ljj/0fsf] l6Kk0fL $=!* df k|:t't ul/Psf] 5 .
h_ ljutdf cGo cfDbfgLdf ;dfj]z ul/Psf] ;]jf z"Ns cfDbfgLnfO{ xfn z"Ns tyf sld;g cfDbfgL cGtu{t
k|:t't ul/Psf] 5 . kl/jlt{t /sdx? ljQLo ljj/0fsf] l6Kk0fL $=@) df k|:t't ul/Psf] 5 .
em_ sd{rf/LnfO{ k|bfg ul/Psf] shf{df dfly -u_df pNn]v ul/P cg';f/sf] cfDbfgL ;dfj]z ul/Psf] 5 .
kl/jlt{t /sdx? ljQLo ljj/0fsf] l6Kk0fL $=@$ df k|:t't ul/Psf] 5 .
`_ sd{rf/LnfO{ k|bfg ul/Psf] shf{ kl/zf]wLt nfutdf dfkg u/L km/s /sdnfO{ shf{sf] cjlwe/sf] nflu
:yug u/L ;d b/df vr{df n]vfÍg ul/Psf] 5 . kl/jlt{t /sdx? ljQLo ljj/0fsf] l6Kk0fL $=@^ df k|:t't
ul/Psf] 5 .
6_ gub k|jfx ljj/0fdf zLif{sx? Ps csf{df k"gj{lu{s/0f ubf{ ;fdfGo km/sx? /x]sf 5g\ . gub k|jfxdf g]kfn
ljQLo k|ltj]bgdfgsf] sf/0fn] s]xL ;dfof]hg ul/Psf] 5}g .

Page 37
Senior Managers
al/i7 k|aGwsx?

Rajendra Shakya Thakur Jang Thapa Topa Ram Pandit Sumana Sthapit

Damodar Prasad Subedi Gunaraj Shrestha Mahesh Prasad Khanal Ram Kaji K.C.

Dasharath Kumar Shanta Gautam Mahendra Raj Shakya Pawan Deoja

Lamichhane

Rakesh Lal Shrestha Rajendra Bhandari Madan Subedi

(Acting) (Acting) (Acting)
 Branch Managers
zfvf sfof{no k|d'vx?

Subash Khadka Sagar Kumar Singh Ramesh Chandra Belbase

(Dhangadi) (Hetauda) (Butwal)

Dilip Raj Paudel Tej Prasad Khanal Kamal Aryal

(Pokhara) (Dhankuta) (Kohalpur)

Rabi Tamang Birendra Paudel Darshan Bhattarai

(Surkhet) (Biratnagar) (Janakpur)