Annual Report Fy 2075761572931683 PDF

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lj/f6gu/ zfvf -bf]>f]_, df]/Ë lagf]b /fh yfkf dxf/fhu~h zfvf, sf7df8f}+ cfefif/Tg t'nfw/
u|fdyfg zfvf, df]/Ë ?k]z /fhj+zL af}4 zfvf, sf7df8f}+ dfwj x'dfufFO{
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aflgofF6f/ zfvf, sf7df8f}+ zxb]j a:g]t
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hfjnfv]n zfvf, nlntk'/ pkf;gf /f0ff
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s'df/Lkf6L zfvf, nlntk'/ ljsNk vgfn
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jL/u~h zfvf -bf]>f]_, k;f{ cld|t s§]n l7dL zfvf, eQmk'/ ;+ho cfrfo{
xl/jg zfvf, ;nf{xL O{Zj/ ltldlN;gf ;'o{ljgfos zfvf, eQmk'/ nId0f /f]sf
/fdgu/ zfvf, ;nf{xL /d]z s'df/ ofbj afnsf]6 zfvf, eQmk'/ lgtLzf lu/L
hgsk'/ zfvf, wg'iff un]s s'df/ ofbj :ofk|m'j]zL zfvf, /;'jf 5f]Sofn bf]h]{ nfdf
nIdLlgofF zfvf, wg'iff lbks s'df/ d08n x]6f}8f zfvf, dsjfgk'/ lg/~hg b]asf]6f
lai0f'k'/ zfvf, l;/xf ljj]s e§/fO{ x]6f}8f zfvf -bf]>f]_, dsjfgk'/ dfwjL af];
nfxfg zfvf, l;/xf cd/]Gb| ;fx ag]kf zfvf, sfe|]knf~rf]s /fh]Zj/ >]i7
ldlynf laxf/L PS;\6]G;g rf}tf/f zfvf, l;Gw'kfNrf]s /fd s[i0f k/fh'nL
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gu/fO{g PS;\6]G;g x]nDa' zfvf, l;Gw'kfNrf]s uf]kfn Gof}kfg]
clgn s'df/ hf]zL
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kfFrkf]v/L zfvf, l;Gw'kfNrf]s ljsn sfsL{
k|b]z gDa/ # Rf/Lsf]6 zfvf, bf]nvf slkn k|;fb e08f/L
gf/fo0fu9 zfvf, lrtjg nIdL yklnof Aff3vf]/ zfvf, bf]nvf dlgiff >]i7
xflsdrf]s zfvf, lrtjg v8\u/fh k/fh'nL d}gfkf]v/L zfvf, bf]nvf z'lzn s'df/ pk|]tL
6fF8L zfvf, lrtjg dgf]h kf}8]n dGynL zfvf, /fd]5fk k'is/ nfld5fg]
Dfn]v' zfvf, wflbË lhjg aflgof v'sf]{6 zfvf, l;Gw'nL Zf}n]Gb| zdf{
wflbË zfvf, wflbËj]zL, wflbË nId0f u'?Ë l;Gw'nL zfvf, l;Gw'nL s]za k|;fb b]asf]6f
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ledfg zfvf, l;Gw'nL ljho s'df/ zfx /fdk'/ zfvf, kfNkf s[i0f e08f/L
bxrf]s PS;\6]G;g ;'gjn zfvf, k/f;L Gff/fo0f k|;fb l3ld/]
;/:jtL >]i7
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/fwfs[i0f dlGb/ PS;\6]G;g Dffnf/fgL PS;\6]G;g sfpG6/,
lgd{{nf af/fsf]6L ;'/h s8]+n
sfpG6/, sf7df8f}+ c3f{vfFrL
afnfh' PS;\6]G;g sfpG6/, sf7df8f}+ cg' d'NdL Dffyfu9L PS;\6]G;g sfpG6/, kfNkf dlgif cfrfo{
x/x/dxfb]j PS;\6]G;g sfpG6/, e}/xjf PS;\6]G;g sfpG6/, ?kGb]xL ljkgf >]i7
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7'nf] e¥ofË PS;\6]G;g sfpG6/, k|0fo k|wfg
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a}+ssf zfvf sfof{nox? lqk'/f;'Gb/L ufFpkfnlsf –@
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lvlhb]Daf ufpFkflnsf –% %@&^#^ hfNkf dfu{, aflgof6f/, sf7df8f}+
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cf]vn9'Ëf sf=d=g=kf= –#$ kmf]gM )!–%%%$%)^÷)*÷)(
kmf]gM )#&–%@)))@÷%@) !*= xl/jg zfvf ;'enIff ejg, gofFafg]Zj/, sf7df8f}+
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$= /f}tfdfO{ zfvf xl/jg, ;nf{xL nlntk'/ d=g=kf= –!(
/f}tfdfO{ ufpFkflnsf –& kmf]gM )$^–%#)^#*÷#( #$= gofFafg]Zj/ zfvf -bf]>f]_ Olt 6f]n, s'df/Lkf6L, nlntk'/
d's'{rL, pbok'/ sf=d=g=kf= –!), gofFafg]Zj/ rf]s kmf]gM )!–%%$(^#&÷$&
kmf]gM )#%–$!))%#÷%$ !(= /fdgu/ zfvf kmf]gM )!–$$*%$*), $$*&)&!÷)&
/fdgu/ ufpFkflnsf –! %)= 7}j zfvf
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ef]hk'/ g=kf= –& kmf]gM )$^–^(!(&)÷(^% sf=d=g=kf= –!, 1fg]Zj/, sf7df8f}+ kmf]gM )!–%)!$*^&÷^*
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kmf]gM )@(–$@)%%$, $@)^@^ @)= hgsk'/ zfvf %!= Odf8f]n zfvf
hgsk'/ pk=d=g=kf= –@ #^= skg zfvf dxfnIdL g=kf= –!
^= Og?jf zfvf lzj rf]s, hgsk'/, wg'iff sf=d=g=kf= –^ Odf8f]n, nflntk'/
Og?jf g=kf= –! ;/:jtLgu/, skg, sf7df8f}+ kmf]gM )!–%@)#%*(÷()
eujtL /f]8, Og?jf, ;'g;/L @!= nIdLlgofF zfvf kmf]gM )!–$*!@^)#÷)$÷)%
kmf]gM )@%–%^)*@)÷*$! nIdLlgofF ufpFkflnsf –$ %@= l7dL zfvf
;fFkmL rf]s, nIdLlgof, wg'iff #&= rfjlxn zfvf dWok'/ l7dL g=kf= –&
&= w/fg zfvf kmf]gM (*%$)@)!)!, (*))*)&$&^ sf=d=g=kf= –& afvf ahf/, dWok'/ l7dL, eQmk'/
w/fg pk=d=g=kf= –@ r'Rr]kf6L, rfjlxn sf7df8f}+ kmf]gM )!–^^#(#%$÷%^÷%@
efg'rf]s, w/fg, ;'g;/L @@= lji0f'k'/ zfvf kmf]gM )!–$$*)%(#, $$*%&#*
kmf]gM )@%–%#!(#@, %@!)$%, lji0f'k'/ ufpFkflnsf –! %#= ;'o{ljgfos zfvf
%@&@^^ lji0f'k'/, l;/fxf #*= dxf/fhu~h zfvf ;'o{ljgfos g=kf= –^
kmf]gM )##–$)@)*)÷*! sf=d=g=kf= –# k'/fgf] 6«ln a; la;f}gL,
*= O6x/L zfvf /f]x]gL ;bg, dxf/fhu~h, ;'o{ljgfosrf]s eQmk'/
O6x/L pk=d=g=kf= –^ @#= nfxfg zfvf rqmky, sf7df8f}+ kmf]gM )!–^^!*(%*, ^^!#)%*
km"naf/L ahf/, rf}/fxf, ;'g;/L nfxfg g=kf= –# kmf]gM )!–$&@!$@&÷@*÷@(
kmf]gM )@%–%*!!^^÷%*$*!% k'j{ a; :6k, nfxfg, l;/xf %$= afnsf]6 zfvf
kmf]gM )##–%^)&&(÷&*@÷&(! #(= af}4 zfvf ;'o{ljgfos g= kf= –@
(= lj/f6gu/ zfvf sf=d=g=kf= –^ /]8qm;, afnsf]6, eQmk'/
lj/f6gu/ d=g=kf= –& k|b]z gDa/ # lkknaf]6, af}4, sf7df8f}+ kmf]gM )!–^^#%!)@÷!)#
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kmf]gM )@!–%@!#%^÷%$ @$= gf/fo0fu9 zfvf %%= :ofk|m'j]zL zfvf
e/tk'/ pk= d=g=kf= –# $)= uf]+ua' zfvf uf];fOs'08 ufpFkflnsf –%
!)= lj/f6gu/ zfvf -bf]>f]_ k'nrf]s, gf/fo0fu9, lrtjg 6f]vf g=kf= –( :ofk|m'j]zL, /;'jf
lj/f6gu/ d=g=kf= –* kmf]gM )%^–%##($)÷$!÷$@ uf]+ua' rf]s, sf7df8f}+ kmf]gM )!)–%$!))!÷)@
b]jsf]6f rf]s, lj/f6gu/, df]/· kmf]gM )!–$#%$$%!÷$#%)*)#
kmf]gM )@!–$$@%!(, $$@^@) @%= xflsdrf]s zfvf %^= x]6f}F8f zfvf
e/tk'/ pk=d=g=kf= –!) $!= xfQLuf}+8f zfvf x]6fF}+8f pk=d=g=kf= –$
!!= u|fdyfg zfvf afndlGb/ /f]8, a'9flgns07 g=kf= –# kfl/hft dfu{, x]6f}F8f, dsjfgk'/
u|fdyfg ufpFkflnsf –& xflsdrf]s, lrtjg xfQLuf}+8f, sf7df8f}+ kmf]gM )%&–%@)&$@÷$#
g]tfrf]s, df]/· kmf]gM )%^–%@$&&)÷*&) kmf]gM )!–$#&^&$)÷$#*
kmf]g M)@!–$)@)^*÷^( %&= x]6f}+8f zfvf -bf]>f]_
@^= 6fF8L zfvf $@= v'l;a' zfvf x]6f}+8f pk=d=g=kf= –$
!@= bds zfvf /Tggu/ g=kf= –! sf7df8f}+ d=g=kf= –!& sflGt/fhky, dsjfgk'/
bds g=kf= –^ ;f}/fxf rf]s, 6fF8L, lrtjg ln+s /f]8, v'l;a', sf7df8f}+ kmf]gM )%&–%@%!^#÷^$
yfgf /f]8, emfkf kmf]gM )%^–%^)(#*, %^)(%* kmf]gM )!–%()#@#$÷#^÷#*
kmf]gM )@#–%*@@#(÷(^ %*= ag]kf zfvf
@&= dn]v' zfvf $#= sn+sL zfvf ag]kf g= kf= –&
!#= ljtf{df]8 zfvf /f]/fª ufFpkfnlsf –@ sf=d=g=kf=– !$ wg]Zj/ dfu{, rf/bf]af6f]
ljtf{df]8 g=kf= –$ a]gL3f6, dn]v', wflbª sn+sL rf]s, sf7df8f}+ ag]kf, sfe|]knf~rf]s
d'lQm rf]s, ljtf{df]8, emfkf kmf]gM )!)–$)))!&÷!* kmf]gM )!–%@#%@*(, %@#%@^^ kmf]gM )!!–^^))^(÷&)
kmf]gM )@#–%$#*&!÷&@, %$^!^% ofS;M )(&–^@%!%@
@*= wflbª zfvf $$= 6]s' zfvf
!$= /f]· zfvf lgns07 g=kf= –# sf=d=g=kf= –!! %(= rf}tf/f zfvf
/f]· ufpFkflnsf –# wflbªj]zL, wflbª dNn sDKn]S;, lqk'/]Zj/, rf}tf/f;fFufrf]su9L g=kf= –%
xs{6] ahf/, O{nfd kmf]gM )!)–%@!!)@÷)#÷)$ 6]s', sf7df8f}+ rf}tf/f, l;Gw'kfNrf]s
kmf]gM (*%@^%^^$) kmf]gM )!–$@@$@!(, $@##@^! kmf]gM )!!–^@)$!#÷)!!–^@)$!@

^)= OGb|fjtL zfvf &%= kf]v/f zfvf -bf]>f]_ ()= lhtk'/ zfvf !)$= vnËf zfvf, ;Nofg
OGb|fjtL ufpFkflnsf –$ kf]v/f d=g=kf= –* jf0fu+uf g=kf= –$ ;f/bf g=kf= –@
gjnk'/, l;Gw'kfNrf]s ;[hgf rf]s, sf:sL, kf]v/f lhtk'/, slknj:t' 8f8Ffufp, ;Nofg, vnËf
kmf]gM (&%!)((*#( kmf]gM )^!–%#^)!^÷!& kmf]gM )&^–%@)@(*÷@(( kmf]gM )**–%@)#(&, %@)#(*

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x]nDa' ufpFkflnsf –@ kf]v/f d=g=kf= –^ slknj:t' g=kf= –!
lspnahf/, l;Gw'kfNrf]s xNngrf]s, n]s;fO8, sf:sL k|zf;g rf]s, tf}nLxjf, !)%= vnËf zfvf, bfr'{nf
kmf]gM (*%!))&$%!, (*$!&(!(%% kmf]gM )^!–%()!$$÷$% slknj:t' dfxfsfnL g=kf= –%
kmf]gM )&^–%^!!%*÷!%(÷!^) vnËf, bfr'{nf
^@= kfFrkf]v/L zfvf &&= n]vgfy zfvf ofS;M )&^–%^!!^@ kmf]gM )(#–$@)#)&
kfFrkf]v/Lyfªkfnwfk kf]v/f d=g=kf=– @&
ufpFkflnsf –^ xdfnrf]s, n]vgfy, sf:sL (@= ;}gfd}gf zfvf !)^= a}t8L zfvf
kfFrkf]v/L, l;Gw'kfNrf]s kmf]gM )^!–%^!*)(÷%^!*!) ;}gfd}gf g= kf= –# bz/yrGb g=kf= –$
kmf]gM (&%!)@$&^!÷^@ d'lu{of, ;}gfd}gf, ?kGb]xL uf]7fnfkfgL, a}t8L
&*= /hx/ zfvf kmf]gM )&!–$$)!!&, $$))%% kmf]gM )(%–%@)%##÷#$
^#= r/Lsf]6 zfvf b]jr'nL g=kf= –!^
led]Zj/ g=kf= –^ /hx/ rf]s, gjnk'/ (#= a'6jn zfvf !)&= hf]ua'9f zfvf
;ftbf]af6f], r/Lsf]6 ahf/, bf]nvf kmf]gM )&*–%$%)*&÷*( a'6jn pk=d=g=kf= –^ k/z'/fd g=kf= –!@
kmf]gM )$(–$@!(#&÷)$(–$@!(#* k'iknfn kfs{, a'6jn, ?kGb]xL hf]ua'9f, 88]nw'/f
&(= sfjfzf]tL zfvf kmf]gM )&!–%$(()), %$%^)# kmf]gM )(^–$!!)^&÷^*÷^(
^$= af3vf]/ zfvf sfjfzf]tL g=kf= –* ofS;M )&!– %$(()!
;}n'ª ufpFkflnsf –# OGb|rf]s, sfjfzf]tL, gjnk'/ !)*= dx]Gb|gu/ zfvf
sf6fs'6L, af3vf]/, bf]nvf kmf]gM )&*–%$))*(, %$)%$* ($= a'6jn zfvf -bf]>f]_ ledbQ g=kf= –$
kmf]gM )$(–^(!#@$÷$#))%$ a'6jn pk=d=g=kf= –( d'Vo nfO{g, dx]Gb|gu/,
*)= efg' zfvf /fhdfu{, rf}/fxf, s~rgk'/
^%= d}gfkf]v/L zfvf efg' g=kf= –@, km';|]6f/, tgx"F a'6jn, ?kGb]xL kmf]gM )((–%@)))(÷%@))(^
a}t]Zj/ ufpFkflnsf –% kmf]gM )^%–^@)))! kmf]gM )&!–$#*!$*÷$(
d}gfkf]v/L ahf/, bf]nvf !)(= wgu9L zfvf
kmf]gM )$(–$!!))^ *!= led;]g zfvf (%= e}/xjf zfvf wgu9L pk=d=g=kf= –$
led;]g yfkf ufpFkflnsf –! l;4fy{gu/ g=kf= –& rf}/fxf, s}nfnL
^^= dGynL zfvf £ofDk];fn, uf]/vf sf;L sDKn]S;, gofF ;8s kmf]gM )(!–$!&%)@÷)#÷)%
dGynL g=kf= –! kmf]gM )!–^@)!&*! e}/xjf, ?kGb]xL
dGynL ahf/, /fd]5fk kmf]gM )&!–%@$)$*÷$(÷%) !!)= cQ/Lof zfvf
kmf]gM )$*–%$)#)@ k|b]z gDa/ % ofS;M )&!–%@$)%@ uf]bfj/L g=kf= –!
*@= u]?jf zfvf cQ/Lof, s}nfnL
^&= v'sf{]6 zfvf u]?jf ufpFkflnsf –% (^= s6}of zfvf kmf]gM )(!–%%)#@^÷%@*
uf]nGhf]/ ufpFkflnsf –& kz'kltgu/, u]?jf, alb{of cf]d;tLof ufpFkflnsf –!
v'sf]{6 ahf/, l;Gw'nL kmf]gM )*!–^($$#@÷## s6}of, ?kGb]xL, !!!= ;fFkm]au/ zfvf
kmf]gM (*%$)*!(!^, (*$#))@### kmf]gM )&!–$@(%)!÷)@ ;fFkm]au/ g=kf= –#
*#= g]kfnu~h zfvf ;fFkm]au/, c5fd
^*= l;Gw'nL zfvf g]kfnu~h pk=d=g=kf= –! (&= dl0fu|fd zfvf kmf]gM )(&–^@%!$(÷%)÷%!
sdnfdfO{ g=kf= –^ ;'v]{t /f]8, g]kfnu~h, afFs] ltnf]Qdf g=kf= –%
a;kfs{, l;Gw'nL kmf]gM )*!–%@&%$@÷$#÷%@&)!* dl0fu|fd, ?kGb]xL
kmf]gM )$&–%@)^@%÷%@))## ofS;M )*!–%@&#*( kmf]gM )&!–%^)*!), %^!%^)
^(= ledfg zfvf *$= sf]xnk'/ zfvf (*= tfg;]g zfvf
sdnfdfO{ g=kf= –( sf]xnk'/ g=kf= –!! tfg;]g g=kf= –#
r]s kf]:6, ledfg, l;Gw'nL Go'/f]8, sf]xnk'/, afFs] lztnkf6L, tfg;]g, kfNkf
kmf]gM )$&–$!))^&÷^* kmf]gM )*!–%$!*#@, )*!–%$!*^! kmf]gM )&%–%@@$)), %@@#((
u08sL k|b]z *%= t'n;Lk'/ zfvf ((= /fdk'/ zfvf

t'n;Lk'/ pk=g=kf= –% /fdk'/ g=kf= –%, /fdk'/, kfNkf
&)= hf]d;f]d zfvf kmf]gM )&%–$))))!÷@
3/kemf]ª ufpFkflnsf –# aflxg rf]s, t'n;Lk'/, bfª
hf]d;f]d, d':tfª kmf]gM )*@–%@!*#(÷$)÷$!
ofS;M )*@–%@!*$@ !))= ;'gjn zfvf
kmf]gM )^(–$$)#)$ ;'gjn g=kf= –$
*^= 3f]/fxL zfvf rf}/fxf, ;'gjn, k/f;L
&!= s'Zdf zfvf kmf]gM )&*–%&)$&&, %&)$&*
s'Zdf g=kf= –% 3f]/fxL pk=g=kf= –!%
nf]stflGqs rf]s, s'Zdf, kj{t gofF;8s, bfª, 3f]/fxL
kmf]gM )^&–$@!##$÷##% kmf]gM )*@–%^#$@% s0ff{nL k|b]z
ofS;M )*@–%^#$%#
&@= jflnª zfvf !)!= b}n]v zfvf
jflnª g=kf= –* *&= P]/fjtL zfvf gf/fo0f g=kf= –!
jflnªdf]8, :ofª\hf P]/fjtL ufpFkflnsf –@ b]jsf]6f rf]s, b}nv
kmf]gM )^#–$$)^)@, $$)^)# j/f}nf, Ko'7fg kmf]gM )*(– $!))^^÷$@)%^&
kmf]gM )&&– ^()#&& ofS;M )*(–$!))((
&#= le/sf]6 zfvf **= tD3f; zfvf
le/sf]6 g=kf= –! !)@= sflnsf]6 zfvf
/];'Ëf g=kf= –! vfF8frqm g=kf= –!
jo/3f/L, :ofª\hf k'tnLahf/, tD3f;, u'NdL
kmf]gM )^#–$)))(!÷(@ dfGdf ahf/, sfnLsf]6
kmf]gM )&(–%@)(#$÷#% kmf]gM )*&–$$))(*
&$= kf]v/f zfvf *(= c3f{vfFrL zfvf
kf]v/f d=g=kf= –* ;lGwvs{ g=kf= –! !)#= la/]Gb|gu/ zfvf
lu/L sDKn]S;, gofF;8s, d]g/f]8, c3f{vfFrL la/]Gb|gu/ g=kf= –^
sf:sL, kf]v/f kmf]gM )&&–$@)&(&÷(* a'4 dfu{, la/]Gb|gu/, ;'v{]t
kmf]gM )^!–%#!!!@÷!# ofS;M )&&–$@)&(( kmf]gM )*#–%@#*^$÷%@#&*)

a}+ssf PS;\6]G;g sfpG6/x?

!= a/fxf PS;\6]G;g sfpG6/ *= bxrf]s PS;\6]G;g sfpG6/ !%= dfnf/fgL PS;\6]G;g sfpG6/
a/fxfIf]q uf=kf –^ rGb|flu/L g=kf= –! dfnf/fgL uf=kf= –#
rqm3§L, ;'g;/L ;[hgf rf]s, bxrf]s, sf7df8f}+ vgbx, c3f{vfrL
kmf]gM )@%–%%!@)) kmf]gM )!–%!#!!!(÷@) kmf]gM )&&–^()$#)
@= sf]zL PS;\6]G;g sfpG6/ (= /fwfs[i0f dlGb/ PS;\6]G;g sfpG6/ !^= dfyfu9L PS;\6]G;g sfpG6/
sf]zL uf=kf –! gfufh'{g, g=kf= –! dfyfu9L uf=kf= –$
nf}sxL, Og?jf, ;'g;/L /fwfs[i0f dlGb/, sf7df8f}+, em8]jf, kfNkf
kmf]gM )@%–$)!)%* kmf]gM )!–$**))*) kmf]gM (*%&)$&%##
#= wgkfnyfg PS;\6]G;g sfpG6/ !)= afnfh' PS;\6]G;g sfpG6/ !&= e}/xjf PS;\6]G;g sfpG6/
wgkfnyfg –$ sf=d=g=kf= –!^ l;4fy{gu/ g=kf= –&
sl;{of, df]/Ë afnfh' cf}wf]lus If]q, sf7df8f+} ufu|L ky, lhNnf cbfnt kl/;/, e}/xjf
kmf]gM )@!–%^%)@( kmf]gM )!–$#%))(@ kmf]gM )&!– %@!)*&
$= /t'jfdfO{ PS;\6]G;g sfpG6/ !!= x/x/dxfb]j PS;\6]G;g sfpG6/ !*= t'n;Lk'/ PS;\6]G;g sfpG6/
/t'jfdfO{ –& sfu]Zj/L dgx/f j8f g+= –& t'n;Lk'/ pk=d=g=kf= –%
l;h'jf ahf/, df]/Ë x/x/dxfb]jrf]s, d'nkfgL, sf7df8f}+ t'n;Lk'/ pkdxfgu/kflnsf kl/;/,
kmf]gM )@!–$!$)%( kmf]gM )!–$(()(#% t'n;Lk'/, bfË+
%= lzj;tfIfL PS;\6]G;g sfpG6/ !@= 7'nf] e¥ofË PS;\6]G;g sfpG6/ !(= sk'/sf]6 PS;\6]G;g sfpG6/
lzj;tfIfL –& gu/fO{g g=kf= –# sk'/sf]6 uf=kf –#
8'8], lzj;tfIfL, emfkf oftfoft Joj:yf ljefu kl/;/, gofF ;8s, ;Nofg
kmf]gM )$&–%@)^@% 7'nf] e¥ofË, sf7df8f}+ kmf]gM )**–$!))&!
^= ldlynf laxf/L PS;\6]G;g sfpG6/ !#= 9'ª\u|]jf; PS;\6]G;g sfpG6/ @)= ;}Nolzv/ PS;\6]G;g sfpG6/
ldlynf laxf/L –& sdnfdfO{ g=kf= –$ ;}Nolzv/ g=kf= –(
tf/fkf6L ahf/, wg'iff 9'ªu|]af;, sdnfdfO{, l;Gw'nL uf]s'n]Zj/, bfr'{nf
kmf]gM (*%$)@&&^! kmf]gM )(#– $))))(&
!$= ?? PS;\6]G;g sfpG6/
&= gu/fO{g PS;\6]G;g sfpG6/ ??If]q uf=kf= –$ @!= kxndfgk'/ PS;\6]G;g sfpG6/
gu/fO{g g=kf= –@ an]6S;f/, u'NdL 3f]8f3f]8L g=kf= –!)
gu/fO{g, wfg'iff kmf]gM )&(–$!))*) kxndfgk'/ rf]s, s}nfnL
kmf]gM )$!–$)))&) kmf]gM )(!–$))!$)

gjf}+ jflif{s ;fwf/0f ;ef ;DaGwL ;"rgf
>L z]o/wgL dxfg'efjx?,

d]uf a}+s g]kfn lnld6]8sf] ;~rfns ;ldltsf] ldlt @)&^÷)^÷@( ut] a;]sf] @^^ cf++} a}7ssf] lg0f{ofg';f/ o; a}+ssf] gjf}}+ jflif{s
;fwf/0f ;ef lgDg lnlvt ldlt, ;do / :yfgdf lgDg k|:tfjx? pk/ 5nkmn u/L lg0f{o ug{ a:g] ePsf] x'Fbf sDkgL P]g, @)^#
sf] bkmf ^& adf]lhd ;Dk"0f{ z]o/wgL dxfg'efjx?sf] hfgsf/L tyf pkl:yltsf] nflu of] ;"rgf k|sflzt ul/Psf] 5 .
!= ;ef a:g] ldlt, ;do / :yfg M

ldlt M @)&^ ;fn sflt{s @( ut], z'qmjf/ -tb\g';f/ 15th November 2019_
;do M laxfg !!M#) ah]
:yfg M g]kfn k|1f k|lti7fg, sdnfbL, sf7df8f}+ .
@= 5nkmnsf ljifox? M
s_ ;fdfGo k|:tfj M
!= cWoIfHo"sf] dGtJo ;lxt ;~rfns ;ldltsf] jflif{s k|ltj]bg @)&%÷&^ kfl/t ug{] .
@= n]vfk/LIfssf] k|ltj]bg ;lxt @)&^ cfiff9 d;fGtsf] jf;nft, cf=j= @)&%÷&^ sf] gfkmf gf]S;fg lx;fa / ;f]xL cjlwsf] gfkmf
gf]S;fg afF8kmfF8 lx;fa, gub k|jfx ljj/0f nufotsf ;Dk"0f{ ljQLo ljj/0fx? -;xfos sDkgL d]uf SofkL6n dfs]{6;\
lnld6]8 ;d]tsf]_ kfl/t ug]{ .
#= ;~rfns ;ldltn] k|:tfj u/] adf]lhd xfn sfod r'Qmf k'FhLsf] !!=&% k|ltztsf b/n] gub nfef+z :jLs[t ug]{ .
$= sDkgL P]g, @)^# sf] bkmf !!! cg';f/ cfly{s jif{ @)&^÷&& sf] nflu a}+ssf] n]vfk/LIfs lgo'Qm u/L lghsf] kfl/>lds
lgwf{/0f ug]{ -jt{dfg n]vfk/LIfs l;=P;=;L= P08 sDkgL, rf6{8{ PsfpG6]06\; k'gM lgo'lQmsf] nflu of]Uo /x]sf]_ .
v_ ljz]if k|:tfj M
!= a}+ssf] k|aGwkq / lgodfjnLdf ;+zf]wg ug]{ .
@= a}+ssf] k|aGwkq / lgodfjnLsf] k|:tfljt ;+zf]wgdf lgodgsf/L lgsfox?af6 s'g} km]/jbn ug{ lgb]{zg k|fKt ePdf ;f] cg';f/
cfjZos km]/jbn ug{ ;~rfns ;ldltnfO{ clVtof/L k|bfg ug]{ .
#= a}+sdf csf]{ s'g} a}+s jf ljQLo ;+:yf Ps cfk;df ufEg]÷ufleg] -dh{/_ tyf k|fKtL -PlSjlh;g_ ug]{ ;DaGwdf cfjZostf
cg';f/ dh{/÷k|fKtL ;ldlt u7g ug]{, pko'Qm a}+s jf ljQLo ;+:yf;Fu ;dembf/L kq (Memorandum of Understanding_
ug]{, ;DklQ, bfloTj tyf sf/f]af/sf]] d"Nof°g (Due Diligence Audit) ug{ dfGotf k|fKt -:jb]zL jf ljb]zL_ d"Nof°gstf{
lgo'QmL ug]{÷u/fpg], d"Nof°gstf{sf] kfl/>lds tf]Sg], z]o/ cfbfg k|bfg cg'kft -Share Swap Ratio_ lgwf{/0f ug]{,
ufEg]÷ufleg] -dh{/_ tyf k|fKtL -PlSjlh;g_ ug{ clGtd ;Demf}tf ug]{ nufotsf dh{/ tyf PlSjlh;g;Fu ;DalGwt cfjZos
;Dk"0f{ sfo{ ug{ ;~rfns ;ldltnfO{ clVtof/L k|bfg ug]{ .
$= k|rlnt P]g÷sfg"gsf] clwgdf /xL a}+sdf j}b]lzs /0fg}lts ;fem]bf/ Nofpg] k|of]hgsf] nflu j}b]lzs /0fg}lts ;fem]bf/sf]
klxrfg ug]{ ;DaGwdf cfjZos sfo{ ug{sf] nflu ;~rfns ;ldltnfO{ clVtof/L k|bfg ug]{ .
u_ ljljw M
========================================================================================
;~rfns ;ldltsf] cf1fn]
sDkgL ;lrj

;fwf/0f ;ef ;DaGwL ;fdfGo hfgsf/L

!= ldlt @)&^÷)&÷!$ ut];Dd g]kfn :6s PS;r]Gh lnld6]8df z]o/ sf/f]af/ eO{ ldlt @)&^÷)&÷@! ut];Dd a}+ssf] z]o/ /lhi6«f/
d]uf SofkL6n dfs]{6\; lnld6]8df btf{ x'g] z]o/wgLx?nfO{ ;fwf/0f ;efdf ;xefuL u/fOg]5 .
@= ;ef x'g] lbg ;efdf pkl:yltsf nflu xflh/L k'l:tsf laxfg (M)) ah] b]lv ck/fGx @M)) ah] ;Dd v'Nnf /xg]5 .
xflh/L hgfpgsf] nflu z]o/wgL dxfg'efjx?n] cfkm\gf] kl/rokq jf ;Ssn z]o/ k|df0fkq k|:t't ug'{ kg]{5 eg] cfkm\gf]
z]o/ k|df0fkqx? cef}ltsLs/0f u/fO{ ;Sg' ePsf z]o/wgL dxfg'efjx?sf] xsdf lxtu|fxL vftf gDa/ / ;Ssn cflwsfl/s
kl/rokq clgjfo{ ?kdf k|:t't ug'{ kg]{5 .
#= a}s
+ n] lgwf{/0f u/]sf] 9fFrfdf a}s
+ sf] 5fk / sDkgL ;lrjsf] b:tvt ePsf] k|ltlglwkq -k|fS] ;L kmf/fd_ nfO{ dfq dfGotf lbO{g5
] .
$= k|ltlglw -k|f]S;L_ lgo'Qm ug{ rfxg] z]o/wgLx?n] ;+:yfks ;d"x / ;j{;fwf/0f ;d"x dWo] h'g ;d"xsf] xf] ;f] ;d"xdf /x]sf]
;Dk"0f{ z]o/sf] k|ltlglw Pp6} JolQm x'g] u/L k|ltlglwkq -k|f]S;L kmf/fd_ e/L a}+ssf] s]Gb|Lo sfof{no l:yt sDkgL ;lrjsf]
sfof{nodf ;ef z'? x'g' eGbf slDtdf $* 306f cuf8L btf{ u/L ;Sg' kg]{5 . o;/L k|ltlglw -k|f]S;L_ lgo'Qm ul/Psf] JolQm
a}+ssf] z]o/wgL x'g clgjfo{ 5 .
%= Ps} z]o/wgLn] PseGbf a9L k|ltlglw -k|f]S;L_ lgo'Qm ug'{ ePsf] cj:yfdf æd}n] o; cl3 lbPsf] ;a} k|ltlglwkq -k|f]S;L kmf/fd_
ab/ u/L of] k|ltlglw -k|f]S;L_ nfO{ dfGotf lbO{of];Æ egL :jod\ pkl:yt eO{ 5'§} lgj]bg k]z u/]sf] cj:yfdf cGo ;a} k|ltlglw
-k|f]S;L_ ab/ eO{ ;f]xL lgj]bg ;fy k|fKt k|ltlglwkq -k|f]S;L kmf/fd_ dfq dfGo x'g]5 . ;f] adf]lhd gu/L Ps} z]o/wgLn] Ps
eGbf a9L JolQmnfO{ s'g} lsl;daf6 ljefhg u/L jf gu/L k|ltlglw -k|f]S;L_ lgo'Qm u/]sf] kfO{Pdf To:tf] ;a} k|ltlglw -k|f]S;L_
ab/ x'g]5 .
^= ;efdf efu lng k|ltlglw -k|f]S;L_ lgo'Qm ul/;s] kl5 ;DalGwt z]o/wgL :jod\ ;efdf pkl:yt x'g' ePdf z]o/wgLsf] k|ltlglw
-k|f]S;L_ :jtM ab/ x'g]5 .
&= s'g} ;+ul7t ;+:yf jf sDkgLn] z]o/ vl/b u/]sf] xsdf To:tf ;+ul7t ;+:yf jf sDkgLn] dgf]lgt u/]sf] k|ltlglwn] z]o/jfnfsf]
x}l;otn] ;efdf efu lng ;Sg' x'g]5 .
*= gfjfns tyf czQm z]o/wgLx?sf] tk{maf6 a}+ssf] z]o/ nut lstfadf ;+/Ifssf] ?kdf gfd btf{ ePsf] JolQmn] ;efdf efu
lng jf dtbfg ug{ jf k|ltlglw -k|f]S;L_ tf]Sg ;Sg' x'g]5 .
(= :jb]z jf ljb]zdf /xL ;fwf/0f ;efdf :jod\ pkl:yt x'g g;Sg] z]o/wgL dxfg'efjx?n] a}+ssf] cflwsfl/s j]j;fO6
www.megabanknepal.com df /x]sf] k|f]S;L kmf/fdnfO{ 8fpgnf]8 u/L x:tfIf/ u/L Scan Copy k|f]S;L kmf/fd a}+sdf k7fpg
;Sg' x'g]5 .
!)= ;fwf/0f;ef ;DaGwL yk hfgsf/Lsf] nflu a}+ssf] s]Gb|Lo sfof{nosf] kmf]g g+= $!^(@!^, $!^(@!& PS;6]G;g !)), #)), #)^
/ !(# jf a}+ssf] z]o/ /lhi6«f/sf] sfo{ ug]{ d]uf SofkL6n dfs]{6\; lnld6]8, ;fs]t sDKn]S;, lqk'/]Zj/, sf7df8f+}sf] kmf]g g+=
$@^@&&@ / $@^@&&% df ;Dk{s /fVg' x'g cg'/f]w 5 .
cGo yk hfgsf/L
;efdf 5nkmn ul/g] ;~rfns ;ldltsf] jflif{s k|ltj]bg, n]vfk/LIfssf] k|ltj]bg ;lxtsf] jf;nft, gfkmf gf]S;fg lx;fa /
;f] ;Fu ;DalGwt cg';"rLx? ;d]tsf] k'l:tsf a}+ssf] s]Gb|Lo sfof{no / a}+ssf] z]o/ /lhi6«f/ d]uf SofkL6n dfs]{6\; lnld6]8,
lqk'/]Zj/, sf7df8f+} / ;fwf/0f ;ef x'g] lbg ;fwf/0f ;ef :yndf pknAw u/fO{g]5 . ;fy} pQm k|ltj]bg a}+sdf pknAw ePsf]
z]o/wgLx?sf] O{d]n 7]ufgf / a}+ssf] j]j;fO{6 www.megabanknepal.com df klg pknAw u/fO{g]5 . ;+lIfKt jflif{s cfly{s ljj/0f
;DaGwL hfgsf/L sDkgL P]g @)^# sf] bkmf *$ sf] pkbkmf -$_ / -%_ adf]lhd /fli6«o:t/sf] b}lgs klqsfdf k|sflzt ul/Psf]
5 . ;fy} a}+ssf] ;~rfns ;ldltsf] jflif{s k|ltj]bg / k|f]S;L kmf/fd a}+ssf] j]j;fO{6 www.megabanknepal.com af6 8fpgnf]8
klg ug{ ;lsg]5 .

k|f]S;L kmf/fd
>L ;~rfns ;ldlt
/fO{lhË dn, sdnfbL, sf7df8f+}
ljifoM k|ltlglw lgo'Qm u/]sf] af/] .
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===============================================================lhNnf========================================================================= g=kf=÷uf=lj=;= j8f g+= ================================= a:g] d÷xfdL ====================================================================n]

To; a}+ssf] z]o/wgLsf] x}l;otn] ldlt @)&^÷)&÷@( ut]sf lbg x'g] gjf}+ jflif{s ;fwf/0f ;efdf :jo+ pkl:yt eO{ 5nkmn
tyf lg0f{odf ;xefuL x'g g;Sg] ePsfn] pQm ;efdf efu lng tyf dtbfg ug{sf nflu ========================================================== lhNnf
================================================================ g=kf=÷uf=lj=;= j8f g+= ====================== a:g] To; sDkgLsf z]o/wgL >L ======================================================================== -z]o/wgL kl/ro
g+= jf l8Dof6 g+=M ===================================================================================================================_ nfO{ d]/f]÷xfd|f] k|ltlglw dgf]lgt u/L k7fPsf] 5'÷5f}+ .
k|ltlglwsf] lgj]bssf]
b:tvtM b:tvtM
gfdM gfdM
7]ufgfM 7]ufgfM
z]o/wgL kl/ro g+=M z]o/wgL kl/ro g+=M
l8Dof6 g+=M l8Dof6 g+=M
z]o/ ;+VofM z]o/ ;+VofM
ldltM ldltM
sDkgL ;lrjsf] b:tvt

a}+ssf] 5fk
b|i6Jo M of] lgj]bg ;fwf/0f ;ef x'g' eGbf sDtLdf $* 306f cufj} a}+ssf] s]Gb|Lo sfof{nodf k]z u/L ;Sg' kg]{5 .
k|j]zkq
z]o/wgLsf] gfd M >L ========================================================================================================================================================= z]o/wgL kl/ro g+=÷ l8Dof6 g+=M ========================================================================
z]o/ ;+Vof M ==================================================== d]uf a}+s g]kfn lnld6]8sf] gjf}+ jflif{s ;fwf/0f ;efdf pkl:yt x'g hf/L ul/Psf] .
============================================================= =============================================================
z]o/wgLsf] b:tvt sDkgL ;lrj

cfb/0fLo z]o/wgL dxfg'efjx?,

d]uf a}+s g]kfn lnld6]8sf] gjf}+ jflif{s ;fwf/0f ;efdf pkl:yt x'g' ePsf ;Dk"0f{ z]o/wgL dxfg'efjx?, o; ;efsf] u/Ldf a9fpg
xfd|f] lgdGq0ff :jLsf/ u/L kfNg' ePsf cltly Nfufot ;d:t a}+s kl/jf/df ;j{k|ydtM ;~rfns ;ldlt / ;d:t a}+s kl/jf/sf]
tkm{af6 oxfFx? ;a}nfO{ xfdL o; u/Ldfdo ;efdf xflb{s :jfut clejfbg ug{ rfxG5f+} .
a}+ssf] /0fgLlts sfo{of]hgf tyf /fi6«sf] pb\3f]if æ;d[4 g]kfn ;'MvL g]kfnLÆ sf] cjwf/0ff cGtu{t g]kfn ;/sf/, g]kfn /fi6« a}+s
/ cGo lgodgsf/L lgsfox?;Fu ;dGjo ub}{ cfoftnfO{ k|lt:yfkg ug{ lgof{td"ns pBf]u Joj;fonfO{ k|j{4g ub}{ /f]huf/d"ns
/ pTkfbgd"ns Joj;fodf nufgL k|j{4g ug'{ o; a}+ssf] gLlt /xL cfPsf] 5 . dfyL pNn]lvt cjwf/0ffnfO{ k|j{4g ub}{ ;d'bfodf
cGt/3'lnt x'g ;fdflhs pQ/bfloTj axg ub}{ nufgLstf{ z]o/wgLx?sf] nufgLsf] ;'/If0f / ;Dj4{gsf ;fy} Gofof]lrt k|ltkmn
tkm{ pGd'v agfpFb} yk nufgL ug]{ jftfj/0f agfpg u'0f:t/Lo lg0f{osf] dfWodaf6 u'0ffTds dfgjLo ;+zfwg Pjd\ k|ljlwsf]
k|of]u u/L a}+ssf] >Lj[l4 ug{ lqmofzLn Pjd\ ultzLn lgsfosf ?kdf ;~rfns ;ldlt /xL cfPsf] 5 . b"/b[li6, s'zn Joj:yfkg,
lg0f{osf] k|efjsf/Ltf, sfof{Gjog / ljj]szLntf g} Joj;flos ;kmntfsf cfwf/ x'g] x'Fbf dfly pNn]lvt cjwf/0ffx?nfO{ cg';/0f
ub}{ o; a}+snfO{ Ps cAan ;+:yf agfpg xfdLx? cxf]/fq v6L/x]sf] 5f}+ . xfdLk|lt bzf{pg'ePsf] ljZjf;, ;befj / e/f];fn] o;
a}+ssf] ljsf;sf nflu nflu/xg xfdLnfO{ yk phf{ / pT;fx ldn]sf] 5 .
;dLIff jif{sf] bf]>f] qodf;sf] z'?jft b]vL g} ;du| a}+lsË If]q shf{ of]Uo /sdsf] ck|of{Kttfsf sf/0f ;d:ofdf /x\of] . j}b]lzs
/f]huf/af6 k|fKt x'g] ljk|]if0fsf] j[l4b/df cfPsf] sdL, b]zsf] cfoftdf ePsf] pNn]Vo j[l4 tyf of]hgf cg'?ksf] ;/sf/L vr{ x'g
g;s]sf] h:tf sf/0fx?n] ;du| ?kdf a}+lsË If]qsf] lgIf]ksf] ;+sng cfzfltt ?kdf x'g ;s]g . o:tf] k|lts"n kl/l:ytLdf klg
a}+sn] ;dLIff cjlwdf lgIf]k ;+sng tyf shf{ lj:tf/df P]ltxfl;s pknAwL xfl;n u/]sf] hfgsf/L u/fpg kfFpbf xfdL xlif{t 5f}}+ .
cfly{s jif{ @)&%÷&^ ;Dd ;l~rt ePsf] ljt/0fof]Uo /sdaf6 xfn sfod r'Qmf k'FhLsf] !!=&% k|ltzt cyf{t\ ?= !,@@,)^,^#,)@)=*!
-cIf?kL Ps ca{ afO{; s/f]8 5 nfv qL;ÝL xhf/ aL; / Psf;L k};f dfq_ gub nfef+z ljt/0f ug]{ k|:tfj :jLs[ltsf nflu
o; u/Ldfdo ;efdf k]z u/]sf 5f+} eg] pQm nfef+z ljt/0f kZrft\ ?= !@,)$,#$!=(# -cIf?kL afx| nfv rf/ xhf/ tLg ;o
Ps\rfln; / qLofgAa] k};f dfq_ /sd ;l~rt d'gfkmfdf /xg] 5 .
;dfh / Joj;fo aLr cGt/ ;DaGw /xG5 eGg] dfGotfsf ;fy a}+sn] d'gfkmf cfh{g ug]{ dfq geO{ ;dfhsf] cleGg c+usf] x}l;otn]
;dfh k|ltsf] pQ/bfloTj k'/f ug{ ;d'bfodf cGt/3'lnt x'g] p2]Zon] a}+sn] ljleGg ;fdflhs sfo{df ;xof]u k'¥ofFpb} cfPsf] 5 .
o:tf ;fdflhs sfo{x?n] a}+s k|ltsf] b[li6sf]0fdf clt ;sf/fTds k|efj kf/]sf] Joxf]/f z]o/wgL dxfg'efjx?nfO{ cjut u/fpg
rfxG5f} . ;fy} lgodgsf/L lgsfon] klg a}+s tyf ljQLo ;+:yfx?nfO{ ;+:yfut pQ/bfloTj ;DaGwL sfo{df yk lqmofzLn x'g cfk\mgf]
d'gfkmfsf] sDtLdf ! k|ltzt /sd ;fdflhs pQ/bfloTjsf] nflu Joj:yf ug'{ kg]{ gLlt canDag u/]sf] x'Fbf a}+sn] ;dLIff jif{sf]
nflu ;f]xL adf]lhd of]hgf th'{df u/L qmdzM sfof{Gjog u/]sf] 5 .
a}+snfO{ yk dha't Pj+ k|lt:kwL{ agfpg, Joj;fosf] bfo/f / cfsf/df j[l4 ug{ / a}+ssf] ahf/ lx:;f ;'b[9 ug{ a}+sn] zfvf
lj:tf/sf] sfo{sf ;fy;fy} dh{/sf] k|s[ofnfO{ ;d]t cuf8L a9fPsf] 5 . o; a}+sn] k|fb]lzs cjwf/0ff cg';f/ k|b]z g+= % sf] nflu
a}+ssf] :jfldTjdf /x]sf] ?kGb]xL lhNnfsf] a'6jn pkdxfgu/kflnsf l:yt hUufdf cfk\mg} ejg lgdf{0f ug]{ sfo{nfO{ @)&% d+l;/
!@ ut] ejg lgdf{0fsf] lznGof; u/L cuf8L a9fO{Psf]df cfufdL # dlxgf leq ejg lgdf{0f ;DkGg u/L ;f]xL ejgdf k|fb]lzs
sfof{no Jojl:yt ul/g]5 .

g]kfn ;/sf/sf] of]hgf cg'?k k|To]s :yfgLo txdf Pp6f jfl0fHo a}+ssf] pkl:ylt x'g'kg]{ egL g]kfn /fi6« a}+sn] hf/L u/]sf]
kl/kq adf]lhd a}+sn] :yfgLo txdf zfvfx? vf]nL k"0f{?kdf ;~rfngdf NofO{;s]sf] 5 . xfn a}+ssf !!! j6f zfvf sfof{nox?,
@! j6f PS;6]G;g sfp06/x?, !)* j6f Pl6Pd d]l;gx? tyf !!( j6f zfvf/lxt a}+lsË s]Gb|x? ;+rfngdf /x]sf 5g\ .
a}+sn] le;fsf] cflwsfl/s ;b:otf k|fKt u/L cfgf u|fxsx?nfO{ ljZj:t/Lo ;'ljwf k|bfg ug]{ x]t'n] le;fsf ljleGg k|sf/sf
Chip-based sf8{ ;'ljwf pknAw u/fFpb} cfPsf] 5 . h; cGtu{t Chip-based 8]lj6 tyf qm]l86 sf8{ /x]sf 5g\ . ;fy}
ljb]z e|d0fsf nflu a}+sn] lk|k]8 6«fen sf8{ tyf u|fxssf] cfjZostf cg';f/ cGt/f{li6«o qm]l86 sf8{sf] ;d]t Joj:yf u/]sf] 5 .
a}+ssf] sf8{sf] ;~hfn lj:tf/ ug]{ of]hgf cg'?k a}+sn] Mastercard sf] cflwsfl/s ;b:otf k|fKt u/L cfjZos sfo{ cufl8
a9fPsf] 5 . ;fy} Union Pay International cGtu{tsf] sf8{x? cfgf] Pl6Pd ;~hfndf k|of]u ug{ ldNg] Joj:yf ul/Psf] 5 .
le;fsf u|fxsx?n] sf8{ dfkm{t Pl6Pdaf6 gub e'QmfgLsf] ;]jfsf ;fy;fy} Jofkfl/s s]Gb| / cflwsfl/s e-commerce ;~rfng
ug]{ ;~rf/–;~hfnaf6 ljleGg lsl;dsf ;]jf tyf ;'ljwfx? vl/b ug{ ;Sb5g\ . a}+sn] 3D Secured Service cGtu{t u|fxsn]
cfgf] sf8{ dfkm{t online sf/f]af/ ug{ ;Sg] ;'/IfLt ;'ljwfsf] z'?jft ul/;s]sf] 5 . cfgf u|fxsx?nfO{ :jb]zL ;~hfndf yk
;]jf ;'ljwf k|bfg ug]{ p2]Zon]] NPN tyf SCT Network ;Fu klg a}+s cfj4 ePsf] 5 .
tLg bzs b]lv ;~rflnt cGt/f{li6«o hutdf Voflt k|fKt Aisamoney gfds ljQLo k|sfzg ;+:yfn] cfof]hgf u/]sf] Asiamoney
Best Bank Awards 2019: Nepal sf] ljleGg ljwfx? dWo] o; a}+snfO{ 5gf}6 u/L k|bfg u/]sf] Best Bank for Microfinance
Banking / Best Bank for SMEs k|;+u Ps k|Voft ;+:yfn] k|bfg u/]sf] ;Ddfg a}+ssf] k|lti7f Pjd\ ;fvdf ;sf/fTds k|efj kfg]{
ljifo x'g'sf ;fy} a}+snfO{ cem} :t/Lo Pjd\ k|efjsf/L 9+un] cl3 a9\g xf};nf k|bfg ug]{ cj;/ ePsf] xfdLn] a'e]msf 5f}+ .
;"rgf k|ljlw tyf l8lh6nfO{h];g ;DaGwdf

cGt/f{li6«o sf8{ e'QmfgL dfkb08 / g]kfn /fi6« a}+ssf] e'QmfgL ;]jf ljefusf] lgb]{zg adf]lhd a}+sn] cfgf u|fxsx?nfO{ EMV
Chip-based sf8{ hf/L u/]sf] 5 eg] ;f]xL cg'?k a}+sn] cfgf Pl6Pd d]l;gx?nfO{ klg EMV Compatible agfO{ ;s]sf] 5 .
gublaxLg sf/f]af/nfO{ a9fjf lbg a}+sn] ljleGg laqmL tyf ;]jf s]Gb|x?df EMV Compatible POS Machine :yfkgf ub}{ cfPsf]
5 h;n] ubf{ u|fxsx?n] ;f]em} cfgf] sf8{ dfkm{t ;]jf ;'ljwf vl/b ug{ ;Sb5g\ . ;fy} qm]l86 sf8{ cGtu{t Insta Buy ;'ljwf
lnO{ u|fxsx?n] vl/b u/]sf ;]jf tyf dfn;fdfgx? EMI dfkm{t e'QmfgL ug{ ;Sb5g\ . a}+sn] sf8{ ;'ljwfsf cltl/Qm df]afOn
tyf OG6/g]6 a}+lsË ;'ljwf klg k|bfg ub}{ cfO/x]sf] 5 . a}+sn] df]afOn a}+lsË ;'ljwfnfO{ yk k|efjsf/L tyf cTofw'lgs ;'ljwf
k|bfg ug]{ x]t'n] Mega QR Code Merchant Payment System (Scan to Pay) k|ljlw k|of]udf NofPsf] 5 . ;"rgf tyf k|ljlwsf]
clwstd k|of]u u/L cfw'lgs, e/kbf]{ tyf l56f]5l/tf] tj/n] clws eGbf clws lskmfotL a}+lsË ;]jf tyf ;'ljwfx? Nofpg] tkm{
a}+s lqmofzLn /xL cfPsf]df To; tkm{sf] lg/Gt/tf sfod} /flvg] 5 .
ljk|]z0f (Remittance) sf ;DaGwdf

xfn a}+ssf] cfkm\g} ljk|]if0f k|ljlw æd]uf/]ld6Æ sf] b]ze/ nueu @,%)) eGbf clws k|ltlglwx? /x]sf 5g\ eg] cGo cfGtl/s tyf
cGt/f{li6«o ljk]|if0f ;]jf ;xsfo{sf] ;+Vof @! k'u]sf] 5 / of] ;+Vof j[l4 ug{ a}+s k|of;/t /x]sf] 5 .
a}+ssf] ;xfos sDkgLsf] ultljlw ;DaGwdf

a}+sn] cfk\mgf] Jofj;flos bfo/f j[l4 ug{ cGo ;xsfo{sf] ;d]t vf]hL ul//x]sf]df dr]{G6 a}+lsË Joj;fosf] nflu a}+ssf] ;xfos
sDkgL æd]uf Soflk6n dfs]{6\;\ lnld6]8Æ n]] ;~rfng cg'dlt k|fKt u/L ldlt @)&^ a}zfv ^ ut] b]lv sf7df8f}+sf] lqk'/]Zj/af6
sf/f]af/ ;~rfng ul/;s]sf] 5 . o;sf cnjf lwtf]kq Joj;foL÷z]o/ bnfnsf] sfo{ ug{ a}+ssf] zt k|ltzt :jfldTj /xg] u/L
æd]uf :6s dfs]{6;\ lnld6]8Æ gfdsf] ;xfos sDkgL ldlt @)&^ >fj0f @& ut] btf{ eO{ ;~rfng cg'dltsf] k|lqmofdf /x]sf] 5 .
dfgj ;+zfwgsf ljsf; ;DaGwdf

dfgj ;+zfwg a}+ssf] ;a}eGbf dxTjk"0f{ / pTkfbgzLn k'FhLut ;DkQL xf] eGg] s'/fnfO{ dgg ub}{ d]uf a}+sdf sd{rf/Lx?nfO{
;fwgsf] ?kdf dfq pkof]u gu/L ;DklQsf] ?kdf kl/eflift ug]{ / tbcg's"n Jojxf/ ug]{ b[li6sf]0f lnOPsf] 5 . dfgj ;+zfwgsf]
ljsf;af6 g} a}+sn] cfkm\gf] Vision, Mission / bL3{sfnLg /0fgLlts nIox? xf;Ln ug{ ;Dej x'G5 eGg] s'/fdf ljZjf; /fVb}
a}+ssf] k|ult tyf ;kmntf ef}lts k"jf{wf/ jf cGo sf/0fn] geO{ :jo+ a}+sdf sfo{/t hgzlQmn] lbnfpg] tYo k|lt xfdL ljZj:t 5f}+ .
t;y{ a}+s;+u pknAw hgzlQmsf] plrt pkof]lutfnfO{ ljz]if Wofg lbg] ul/Psf] 5 h;sf lgldQ sd{rf/Ld}qL jftfj/0f ;[hgf ug{
a}+s k|oTgzLn /xFb} cfPsf] 5 . æbIf hgzlQmÆ a}+sd} sfod /fvL /xg jf cfslif{t ug{ tyf sd{rf/L :jo+sf] j[lQ ljsf;sf] nflu
k|f]T;fxg ug]{ æhgzlQm /0fgLltÆ tyf cEof;x?sf] ;[hgf ul/Psf] 5 . sd{rf/Lx?sf] Ifdtf clej[l4sf nflu cfjZos tflnd tyf
j[lQljsf;sf] pkfox? ;d]t klxrfg u/L ;f]xL adf]lhd lhDd]jf/L x:tfGt/0f, tflnd, uf]i7L, k/LIff nufotsf cGo dfgj ;+zfwg

;DaGwL sfo{qmdx? ug]{ ul/Psf] 5 . a}+sn] sf7df8f}+sf] 1fg]Zj/ l:yt zfvf sfof{nodf Mega Learning & Development Centre sf]
:yfkgf u/]sf] 5 . a}+ssf dfGotf / d"Nox? ;d:t sd{rf/Lx?n] cg'z/0f ug]{ jftfj/0f ;[hgf u/L a}+sdf æd]uf ;+:s[ltÆ nfO{ k|uf9 kfg]{
p2]Zon] ljleGg pknlAwd"ns sfo{qmdx? ;~rfng ul/Fb} cfOPsf] 5 . sd{rf/Lx?n] cfkm\gf] lhDd]jf/L pT;fxhgs ?kdf ;Dkfbg
ug{ pko'Qm clek|]/0ff k|bfg ug]{ tkm{ a}+s s]lGb|t /xFb} cfPsf] 5 . k|efjsf/L Pjd\ ldtJooL ;~rfng / Joj:yfkg k|0ffnLsf]
clej[l4sf nflu a}+sn] eLearning ;km\6j]o/sf] dfWodaf6 x/]s ljefux?sf b}lgs lqmofsnfknfO{ lg/LIf0f ug]{ u/]sf] 5 eg]
cfjZostf adf]lhd x]/km]/ jf k'g/fjnf]sg ;d]t ug]{ u/]sf] 5 .
g]kfn /fi6« a}+s nufot cGo lgodgsf/L lgsfo;Fusf] cGt/ ;DaGwdf

g]kfn /fi6« a}+s tyf cGo lgodgsf/L lgsfox?;Fusf] ;+:yfut ;DaGw Pjd\ lgb]{zgx?sf] sfof{Gjog / a}+sleq ;'zf;g Pj+ sfg"g
cg'kfngfnfO{ dxTjsf ;fy cuf8L a9fOPsf] 5 h;sf ;sf/fTds k|efjx?sf ;+s]t b]lvg yfn]sf 5g\ . a}+sdf ;+:yfut ;'zf;g,
cg'kfngf / ;+/rgfTds 9fFrf tyf ;f] adf]lhdsf] sfo{If]q Pj+ clwsf/ ljefhgn] a}+ssf] cfGtl/s lgoGq0f k|0ffnLnfO{ k|efjsf/L
agfpg'sf ;fy} a}+s ;~rfngdf lglxt hf]lvdx? ;d]t Go"gLs/0f u/]sf 5f}+ .
cf7f}+ ;fwf/0f ;efdf z]o/wgLx?af6 k|fKt ;'emfjx?sf] sfof{Gjog ;DaGwdf

a}+ssf] cf7f}+ jflif{s ;fwf/0f ;efdf cfb/0fLo z]o/wgL dxfg'efjx?n] lbg' ePsf dxTjk"0f{ ;'emfjx?nfO{ sfof{Gjog ug]{ qmdnfO{
cufl8 a9fOPsf] 5 . To;}u/L a}+sn] /0fgLlts of]hgf th'{df u/] cg'?k a}+ssf] v"b d'gfkmfdf j[l4 ub}{ nlug] nIo /fv]sf] 5 .
;]jfu|fxLx?sf] cfjZostf / rfxgfnfO{ cfTd;fy u/L ;]jfu|fxLx?nfO{ cTofw'lgs a}+lsË ;]jf k|bfg ug{ cfjZos k|aGw ldnfOPsf] 5 .
a}+sn] cfkm\gf] k'FhL tyf Joj;fosf] cfsf/df j[l4 ub}{ pTs[i6 jfl0fHo a}+ssf] ?kdf :yflkt ug]{ p2]ZonfO{ a9fjf lbg a}+ssf] cf7f}+
jflif{s ;fwf/0f ;efaf6 k|fKt clVtof/L k|of]u ub}{ ;~rfns ;ldltsf] lg0f{o adf]lhd u08sL k|b]zsf] kf]v/f dxfgu/kflnsfdf
s]lGb|o sfof{no /xL /fli6«o :t/sf] ÆvÆ ju{sf] ljQLo ;+:yfsf] ?kdf ;~rflnt u08sL ljsf; a}+s lnld6]8nfO{ k|flKt -PlSjlhzg_
ug{sf] nflu ldlt @)&^÷)^÷)* df ;dmbf/Lkqdf x:tfIf/ u/]sf] 5 . pQm k|flKt k|lqmof ;DaGwL sfo{x? ;DkGg eP kZrft\ oxfFx?sf]
:jLs[ltsf] nflu ljz]if ;fwf/0f ;efdf k|:tfj k]z ul/g]5 . pQm k|flKt kZrft\ a}+ssf] zfvf ;~hfn b]zJofkL?kdf @!) eGbf a9L
/xg uO{ Joj;fosf] cfsf/sf] cfwf/df xfnsf] !) 7"nf jfl0fHo a}+s dWo]sf] a}+ssf] ?kdf d]uf a}+s :yflkt x'g ;kmn x'g]5 . ;xsdL{
z]o/wgL dxfg'efjx? ut ;fwf/0f;efdf a}+s÷z]o/wgL Pjd\ ;d'bfo k|ltsf] pQ/bfloTj;Fu ;DaGwL oxfFx?af6 k|fKt ;'emfjx?nfO{
k|fyldlss/0f u/L lgDg cg';f/ sfof{Gjog ul/Psf] 5 .
!_ nufgL cfwf/df k|ltkmn a9fpg' kg]{, slDtdf klg d'2tL vftfdf k|bfg ul/Psf] Aofh eGbf d'gfkmf dfyL x'gkg]{ eGg] cf;onfO{
dWogh/ u/L Jofkf/sf] cfsf/ j[l4 ub}{ ;efdf ;ldltsf] tkm{af6 cWoIfn] k|ltj4tf JoQm u/] adf]lhd nfefz+sf] b/ !!=&%
k|ltzt k'/\ofO{Psf] Joxf]/f ;xif{ hfgsf/L u/fpg rfxG5' .
@_ d]uf a}+s g]kfnsf] ;~rfns ;ldlt / pRr Joj:yfkgn] dlxnf pBdL nufot dlxnfsf] ;zlQs/0fdf ljz]if sfo{of]hgf ;lxt
dlxnf pBdL ;+hfn;Fu ;dGjo u/L cuf8L a9]sf] 5 . ;fdflhs pQ/bfloTj cGtu{t dfyL pNn]lvt cjwf/0ffnfO{ ;fsf/ ?k
lbg o; k6snfO{ !)@ hgf 5fqfx?nfO{ d]uf a}+ssf] :yfgLo zfvf4f/f 5gf}6 u/L 5fqj[l4 k|bfg ul/Psf] 5 . cfufdL lbgdf
yk k|fyldstf ;lxt cuf8L al9g] 5 .
#_ Jofkf/sf] cfsf/df tyf k|ltkmndf j[l4 ug]{ /0fgLlt ;lxt d]uf a}+s g]kfn lnld6]8n] cfiff9 d;fGt @)&^ df ?= @ ca{ &% s/f]8
r'Qmf k'FhL ePsf] / lgIf]k, shf{sf] cfsf/ qmdzM sl/a ?= @( ca{ / ?= @$ ca{ tyf lglij|mo shf{sf] cg'kft )=## k|ltzt sfod
/x]sf] ljsf; a}+sx?sf] ;d"xdf cu|0fL a}+ssf ?kdf /x]sf] /fli6«o:t/sf] u08sL ljsf; a}+snfO{ k|fKtL ug]{ of]hgf cg'?k
;Demf}tfkqdf x:tfIf/ u/]sf] Joxf]/f ;xif{ hfgsf/L u/fpg rfxG5' .
$_ a}+ssf] k|:tfljt nfefz+ afx]ssf] hu]8f sf]ifsf] /sd j[l4 eP/ of] cf=j= df ?= !() s/f]8 k'u]sf] 5 . u08sL ljsf; a}+s;Fusf]
k|fKtLsf] ;+o'Qm sf/f]af/ kZrft\ hu]8f sf]ifdf o; jif{sf] t'ngfdf Jofks j[l4 x'g]5 .
%_ o; cf=j=df ;/sf/L /fhZjdf em08} &! s/f]8 /sd hDdf ul/Psf] 5 . of] ljut jif{sf] t'ngfdf %^ k|ltztn] j[l4 xf] eg]
a}+ssf] z'Ns tyf sldzg cfDbfgL #@ s/f]8af6 j[l4 eP/ %# s/f]8 k'us
] f] 5 . of] lzif{sdf ^% k|ltztn] a9f]Q/L ul/Psf] 5 .
^_ rfn" cfly{s jif{ @)&^÷&& sf] @ dlxgfsf] cjlw;Dd a}+ssf] s"n lgIf]kdf ?= ! ca{ () s/f]8n] x|f; cfO{ ?= &( ca{ (^
s/f]8 k'u]sf] 5 eg] v"b shf{ ?= ! ca{ $% s/f]8n] j[l4 eO{ ?= &$ ca{ !( s/f]8 k'u]sf] 5 . cfiff9 d;fGt @)&& leq s"n

lgIf]kdf sn lgIf]ksf] c+z !) k|ltztdf sfod /fVg] g]kfn /fi6« a}+ssf] gLlt cg'?k lgIf]k Joj:yfkg ug]{ of]hgfdf a}+s
/x]sf]n] rfn" cfly{s jif{df a}+ssf] s"n lgIf]k /sddf x|f; cfPsf] xf] . o;} cjlwdf a}+sn] g]kfn /fi6« a}+snfO{ k]z u/]sf] ljj/0f
cg';f/ ?= #@ s/f]8 $% nfv v"b d'gfkmf cfh{g u/]sf] 5 .
&_ a}+ssf zfvf tyf ljefuaf6 k|bfg ul/g] ;]jfnfO{ u'0f:t/Lo agfpg u|fxs / ;]jfu|fxLsf] e/f];f / ckgTj efj hufpgsf ;fy}
hf]lvdsf] Joj:yfkg tyf u|fxssf] dg 5'g] cfslif{t of]hgf tyf ;~rf/ ;+hfn Pjd\ l8lh6n a}+lsËnfO{ yk u'0f:t/Lotf
k|bfg ug{ sd{rf/Lx?sf] j[lQ ljsf;nfO{ dWogh/ ub}{ sd{rf/Lx?sf] ljifout / ;+:yfut clej[l4sf nfuL Jojl:yt of]hgf /
kf7\oqmd ;lxt 1fg]Zj/ l:yt a}+ssf] sfof{no kl/;/df Mega Learning & Development Centre sf] :yfkgf ul/Psf] 5 .
;~rfns ;ldlt
o; a}+ssf] ldlt @)&%÷)#÷@( ut] ;DkGg ;ftf}+ jflif{s ;fwf/0f ;efaf6 lgjf{lrt cWoIf >L ef]h axfb'/ zfx ;lxt >L uf]kfn
vgfn, >L dbg s'df/ cfrfo{, 8f= OGb| axfb'/ dNn 7s'/L, >L d'lQm/fd kf08] / >L afns[i0f lzjfsf]6L nufot :jtGq ;~rfns
>L k'0f{ axfb'/ vqL ;lxt & ;b:oLo ;~rfns ;ldlt sfod /x]sf]df :jtGq ;~rfns >L k'0f{ axfb'/ vqLn] ldlt @)&%÷)$÷)(
ut] cfkm\gf] kbaf6 /flhgfdf lbg' eO{ a}+sdf ^ ;b:oLo ;~rfns ;ldlt sfod /x]sf]df ldlt @)&%÷)(÷!@ df >LdtL lzjf b]jL
sfkm\n]Ho"nfO{ :jtGq ;~rfnsdf lgo'Qm u/] kZrft\ xfn a}+sdf & ;b:oLo ;~rfns ;ldlt sfod /x]sf] 5 .
cfufdL /0fgLlts sfo{of]hgf

!= a}+sn] cfk\mgf] Joj;fosf] cfsf/ / bfo/fnfO{ j[l4 ub}{ n}hfg], ;]jf tyf ;'ljwfsf] u'0f:t/nfO{ clej[l4 ub}{ u|fxsju{x?sf]
cfjZostf Pj+ rfxgfnfO{ Wofgdf /flv ljleGg cfsif{s of]hgfx?sf] dfWodaf6 Jofj;flos ljljlws/0f ub}{ n}hfg], ;DefJotfsf]
cfwf/df zfvf ;+Vof, Pl6Pd ;+Vof Pjd\ /]ld6\ofG; ;~hfn lj:tf/ ub}{ n}hfg], a}+lsË If]qsf] kx'FrnfO{ u|fld0f If]q÷ljkGg ju{df
k'¥ofpg zfvf÷zfvf/lxt a}+lsË ;]jfnfO{ lg/Gt/tf lbO{ yk k|ljlwd"ns Pj+ gljgtd ;]jfx? lj:tf/ ub}{ n3'ljQ shf{ tk{msf]
k|fyldstf sfod} /fVg], ;fgf tyf demf}nf pBf]u÷Joj;fodf nufgL clej[l4 ug]{, s[lif, pTkfbgzLn, ko{6g Pj+ phf{ If]qdf
nufgL clej[l4 ub}{ n}hfg], hf]lvd Joj:yfkg k|0ffnLnfO{ yk dha't agfpb} n}hfg] nufotsf of]hgf tyf efjL sfo{qmdx?
a}+sn] th'{df u/]sf] 5 . n3'ljQ shf{nfO{ yk lj:tf/ u/L ljQLo ;]jfaf6 al~rt ljkGgju{sf] hLjg:t/ psf:g] sfo{nfO{
lg/Gt/tf lbOg] 5 .
@= u'0f:t/Lo, ;'zf;gsf] b[li6sf]0fn] cAjn, sfg"g cg'kfngfsf] b[li6n] e/f];fof]Uo, cfoftnfO{ k|lt:yfkg ug{ lgof{t k|j4{g ug]{
pBf]u Joj;fonfO{ 6]jf k'¥ofpg] / /fHosf] 9's'6L dha't agfpb} æ;d[4 g]kfn ;'MvL g]kfnLsf]Æ /fli6«o cleef/fnfO{ k"/f ug]{
c7f]6nfO{ 6]jf k'¥ofpg] k|ltj4 g]kfnL hgtfsf] 3/ b}nf]df kxF'r ePsf] ;+:yfsf] ?kdf d]uf a}+s g]kfn lnld6]8nfO{ ljsf;
ul/g] 5 .
#= cGo /fi6«sf k|ltli7t Pj+ cGt/f{li6«o a}+sx?;Fusf] o; a}+ssf] ;DaGw / kx'FrnfO{ :yflkt ul/g] 5 .
$= cfufdL jif{ o; a}+ssf] k"0f{ nufgLdf d]uf :6s dfs]{6;\ lnld6]8sf] sf/f]af/ cufl8 a9fpg kxn ul/g] 5 .
%= d]uf a}+s g]kfn lnld6]8sf] u08sL ljsf; a}+s lnld6]8;Fusf] k|fKtL kZrft\ o; a}+ssf] k~rjlif{o /0fgLlts of]hgfsf] kl/dfh{g
u/L cfufdL % jif{ leq o; a}+snfO{ Jofkf/ k|j4{g, kx"Fr / k|ltkmnsf cfwf/df lzif{:yfgsf !) :yfgsf a}+ssf] ;"rLdf d]uf
a}+snfO{ k'¥ofO{g] nIo lnOg] 5 .
^= oxL cfly{s jif{ leq a}+ssf] s]Gb|Lo sfof{no lgdf{0fsf nflu hUuf vl/b ug]{ ;f]r cufl8 a9fO{g] 5 .
cGTodf a}+ssf ;+:yfks tyf z]o/wgL dxfg'efjx?, ;d:t u|fxsju{x?, g]kfn /fi6« a}+s, g]kfn ;/sf/, g]kfn lwtf]kq af]8{,
g]kfn :6s PS;r]~h lnld6]8, sDkgL /lhi6«f/sf] sfof{no, l;l8P; P08 lSno/LË ln= tyf cGo lgodgsf/L lgsfox?, k|d'v
sfo{sf/L clws[t >LdtL cg'kdf v'~h]nL / pxfFsf] g]t[Tjdf /x]sf Joj:yfkg ;d"x, gfoa dxfk|aGws tyf sDkgL ;lrj >L t'N;L/fd
kf]v/]n Pjd\ ;Dk"0f{ sd{rf/Lx? tyf a}+ssf] Joj;fosf] j[l4 Pj+ ljsf;df k|ToIf jf ck|ToIf ?kdf ;xof]u k'¥ofpg' x'g] ;Dk"0f{
z'e]R5'sx?sf ;fy} ;~rf/ dfWod k|lt xflb{s cfef/ JoQm ub}{ ;~rfns ;ldltsf] tk{maf6 wGojfb lbg rfxG5' .
ho d]uf a}+s Û Û Û
ef]h axfb'/ zfx

cWoIf
ldlt M @)&^ sflt{s @(
:yfg M sf7df8f+} .

;~rfns ;ldltsf] k|ltj]bg M cfly{s jif{ @)&%÷&^

cfb/0fLo z]o/wgL dxfg'efjx?,
d]uf a}+s g]kfn lnld6]8sf] gjf}+ jflif{s ;fwf/0f ;efdf pkl:yt x'g' ePsf ;Dk"0f{ z]o/wgL dxfg'efjx? tyf cfdlGqt cltlyx?nfO{
;~rfns ;ldltsf] tk{maf6 d xflb{s :jfut ub{5' . clxn];Ddsf] a}+ssf] ofqfdf lg/Gt/ ?kn] ;fy lbO{ oxfFx?n] a}+snfO{ k|bfg
ug'{ ePsf] ;xof]u, ;b\efj / dfu{bz{gsf lgldQ xflb{s cfef/ Pj+ s[t1tf JoQm ub{5f}+ / cfufdL lbgx?df ;d]t oxfFx?sf] ;fy
lg/Gt/ ?kdf k|fKt x'g]5 eGg] ljZjf; lnPsf 5f}+ . oxfFx?sf] ;fy Pj+ ;xof]un] g} d]uf a}+s g]kfn lnld6]8 /fli6«o kl/k|]Iodf cnUu}
klxrfg ;lxt k|lt:kwf{df v/f] pqg ;kmn Ps :yflkt ;+:yfsf] ?kdf kl/lrt ePsf] tYo oxfFx? ;dIf k|:t't ug{ rfxG5f+} .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] hf/L u/]sf] g]kfn ljQLo k|ltj]bg dfgx? (Nepal Financial Reporting Standards, NFRSs)
tyf g]kfn /fi6« a}+sn] tf]s]sf] 9fFrf adf]lhd o; a}+sn] ljQLo ljj/0fx? tof/ kf/]sf] 5 h;sf sf/0f cfly{s jif{ @)&%÷&^ sf]
ljQLo ljj/0fsf tYof° tyf lzif{sx? g]kfn ljQLo k|ltj]bg dfgx? cg'?k u0fgf, jlu{s/0f, n]vf°g tyf k|:t'tL ul/Psf] 5 .
o; k|ltj]bgdf k|:t't ul/Psf cfly{s jif{ @)&#÷&$ / ;f] eGbf cufl8sf cfly{s jif{x?sf] s]xL tYof° tyf lzif{sx? g]kfn ljQLo
k|ltj]bg dfgx?sf] cfjZostf cg'?k k'gu{0fgf, k'gj{lu{s/0f, k'g{n]vf°g tyf k|:t'tL ul/Psf 5g\ . g]kfn ljQLo k|ltj]bg dfgx?sf]
:j?k cGt/f{li6«o ljQLo k|ltj]bg dfgx? (International Financial Reporting Standards, IFRSs) s} cg'?k ePsf]n] a}+ssf]
ljQLo ljj/0fx? cGt/f{li6«o :t/df klg Ps?ktf x'g'sf ;fy} t'ngLo Pj+ ljZj;gLo x'g] xF'bf eljiodf cGt/f{li6«o ?kdf Joj;fo
lj:tf/ ug{ tyf cGt/f{li6«o ;+3 ;+:yf nufot cGt/f{li6«o ljQLo ;+:yfx?;Fu ;xsfo{ ug{ ;d]t ;xh x'g] ljZjf; lnPsf 5f}+ .
ca d a}+ssf] -;xfos sDkgL ;lxtsf]_ @)&^ cfiff9 d;fGtsf] jf;nft tyf ;f]xL ldltdf ;dfKt cfly{s jif{ @)&%÷&^ sf] gfkmf
gf]S;fg lx;fa, gub k|jfx ljj/0f tyf cGo ljQLo ljj/0fx? o; ;efsf] :jLs[ltsf] nflu k]z ug]{ cg'dlt rfxG5' . ;j{k|yd
a}+sn] xfn;Dd xfl;n u/]sf k|d'v ljQLo pknlAwx?nfO{ lgDg adf]lhd k|:t't ul/Psf] 5 .
% jif{sf] ljQLo emnsx? ?= b; nfvdf
j[l4 -cl3Nnf]
cfiff9 d;fGt jif{;Fu_
qm= ;+= lzif{s cfiff9 d;fGt @)&^
@)&@ @)&# @)&$ @)&% @)&^ /sd k|ltzt
!= s"n ;DklQ 24,707 39,866 47,743 78,919 98,766 19,847 25
@= s"n h]yf 3,075 4,177 5,950 12,634 13,512 878 7
#= s"n lgIf]k -kfs]sf] Aofh afx]s_ 21,131 30,750 38,937 62,965 81,859 18,894 30
$= s"n shf{ -sd{rf/L ;fk6L afx]s_ 17,997 27,827 35,191 57,264 72,744 15,479 27
j[l4 -cl3Nnf]
jif{;Fu_
cfly{s jif{
cfly{s jif{
@)&%÷)&^
@)&!÷)&@ @)&@÷)&# @)&#÷)&$ @)&$÷)&% @)&%÷)&^ /sd k|ltzt
%= s"n ;~rfng cfDbfgL 1,138 1,360 2,091 2,873 4,661 1,787 62
^= s"n ;~rfng vr{ 460 540 841 1,149 1,900 751 65
&= v"b gfkmf 346 551 795 1,317 1,630 312 24
cfiff9 d;fGt
@)&@ @)&# @)&$ @)&% @)&^
*= zfvf ;+Vof -PS;\6]G;g sfp06/ ;lxt_ 28 45 48 115 121
(= Pl6Pd ;+Vof 31 47 54 74 101
!)= zfvf/lxt a}+lsË s]Gb| 47 54 58 95 119
!!= u|fxs ;+Vof ! Nffv $# @ Nffv @$ @ Nffv ^) % Nffv !% ^ Nffv ^%

xhf/ xhf/ xhf/ xhf/ xhf/
Gff]6M ut jif{sf] t'ngfdf ! nfv %) xhf/ u|fxs ;+Vofdf j[l4 ul/Psf] 5 .

;dli6ut cfly{s cj:yfsf] l;+xfjnf]sg
ljZj cy{tGqM cGt/f{li6«o d'b|fsf]ifn] ;fj{hlgs u/]sf] ljZj cfly{s kl/b[Zo (World Economic Outlook)
sf] h'nfO{, @)!( c+sdf
;g\ @)!( df ljZjsf] cfly{s j[l4b/ #=@ k|ltzt sfod /xg] cg'dfg ul/Psf] 5 . ;g\ @)!* df #=^ k|ltztn] j[l4 ePsf] ljZj
cy{tGq ;g\ @)!( df ;fdfGo laGb'n] v'lDrg] cg'dfg ul/Psf] xf] .
;g\ @)!* df @=@ k|ltztn] a9]sf] ljsl;t d'n'ssf] cy{tGq ;g\ @)!( df !=( k|ltztn] dfq lj:tf/ x'g] cg'dfg ul/Psf] 5 . ;g\
@)!* df ljsl;t d'n'sx? dWo] cd]l/sL cy{tGq @=( k|ltztn] a9]sf]df ;g\ @)!( df @=^ k|ltztn] a9\g] tyf o"/f]k]nL d'n'sx?sf]
;g\ @)!* df !=( k|ltzt j[l4sf] t'ngfdf ;g\ @)!( df !=# k|ltztsf b/n] lj:tf/ x'g] cg'dfg ul/Psf] 5 . To;}u/L, k|fs[lts
k|sf]kn] hfkfgsf] cy{tGqnfO{ ;d]t c;/ u/]sf] 5 . hfkfgsf] cy{tGq ;g\ @)!* df )=* k|ltztn] j[l4 ePsf]df ;g\ @)!( df )=(
k|ltztn] lj:tf/ x'g] cg'dfg ul/Psf] 5 . pbLodfg tyf ljsf;zLn b]zx?sf] cfly{s j[l4b/ ;g\ @)!* Dff $=% k|ltzt /x]sf]df
;g\ @)!( df $=! k|ltzt dfq sfod /xg] k|If]k0f ul/Psf] 5 . ef/tsf] j[l4b/ ;g\ @)!* df ^=* k|ltzt /x]sf]df ;g\ @)!( df
&=) k|ltztn] a9\g] tyf rLgsf] j[l4b/ ;g\ @)!* df ^=^ k|ltzt /x]sf] t'ngfdf ;g\ @)!( df ^=@ k|ltztdf /xg] k|If]k0f ;d]t
cGt/f{li6«o d'b|fsf]ifn] u/]sf] 5 . rLgaf6 x'g] cfoftdf cd]l/sfn] u/]sf] eG;f/ j[l4b/sf sf/0f rLgsf] cy{tGqdf s]xL c;/ kfg]{
cg'dfg k|ltj]bgn] u/]sf] 5 eg] o;}sf] hjfkmdf rLgn] cd]l/sfaf6 x'g] cfoftdf u/]sf] eG;f/ j[l4b/n] cd]l/sfsf] cy{tGqdf klg
s]lx k|lts'ntf ylkg] cg'dfg u/]sf] 5 .
/fli6«o cy{tGqM cfly{s jif{ @)&%÷&^ Dff b]zsf] s"n ufx{:Yo pTkfbg cfwf/e"t d"Nodf ^=* k|ltztn] / pTkfbssf] d"Nodf &=!
k|ltztn] j[l4 ePsf] s]Gb|Lo tYof° ljefusf] k|f/lDes cg'dfg 5 . cl3Nnf] jif{ o:tf] j[l4b/ qmdzM ^=# k|ltzt / ^=& k|ltzt
/x]sf] lyof] . ;dLIff jif{df s[lif tyf u}/–s[lif If]qsf] j[l4b/ qmdzM %=) k|ltzt / &=% k|ltzt /x]sf] cg'dfg 5, h'g cl3Nnf] jif{
qmdzM @=* k|ltzt / &=& k|ltzt /x]sf] lyof] .
cfly{s jif{ @)&%÷&^ sf] pkef]Qmf d"No ;"rsf°df cfwfl/t cf}ift d'b|f:kmLlt b/ $=^ k|ltzt /x]sf] 5 . cl3Nnf] jif{ ;f] d'b|f:kmLlt
$=@ k|ltzt /x]sf] lyof] . vfB tyf k]o kbfy{ ;d"xsf] d"No j[l4b/ #=! k|ltzt / u}/–vfB tyf ;]jf ;d"xsf] d"No j[l4b/ %=(
k|ltzt /x]sf] 5 . ;dLIff jif{df klg cfk"lt{ Joj:yfkgdf cfPsf] ;'wf/ Pjd\ ef/t nufot ljZjJofkL ?kd} Go"g d"Noj[l4sf] k|efjsf]
sf/0f pkef]Qmf d'b|f:kmLltdf sdL cfPsf] xf] .
cfly{s jif{ @)&$÷&% df s"n j:t' lgof{t !!=$ k|ltztn] a9]sf]df ;dLIff jif{df o:tf] lgof{t !(=$ k|ltztn] j[l4 ePsf] 5 . To;}
u/L s"n j:t' cfoft cfly{s jif{ @)&%÷&^ df !#=( k|ltztn] j[l4 ePsf] 5 h'g cl3NNff] jif{ @%=* k|ltztn] j[l4 ePsf] lyof] .
;dLIff jif{df s"n Jofkf/ 3f6f !#=% k|ltztn] j[l4 eO{ ?= !# va{ @! ca{ $# s/f]8 x'g k'u]sf] 5 . cl3Nnf] jif{sf] ;f]xL cjlwdf
o:tf] Jofkf/ 3f6f @^=( k|ltztn] a9]sf] lyof] . cfly{s jif{ @)&%÷&^ df ljk]|if0f cfk|jfx !^=% k|ltztn] j[l4 eO{ ?= * va{ &(
ca{ @& s/f]8 k'u]sf] 5 h'g cl3Nnf] jif{ *=^ k|ltztn] j[l4 ePsf] lyof] . @)&% cfiff9 d;fGtsf] ?= !! va{ @ ca{ %( s/f]8
s"n ljb]zL ljlgdo ;l~rltsf] t'ngfdf @)&^ cfiff9 d;fGtdf o:tf] ;l~rltdf %=&& k|ltztn] sdL cfO{ ?= !) va{ #* ca{ (@
s/f]8 k'u]sf]] 5 . cfly{s jif{ @)&%÷&^ df ;du| zf]wgfGt/ l:ylt ?= ^& ca{ $) s/f]8n] 3f6fdf /x]sf] 5 . cl3Nnf] jif{ of] ?=
(^ s/f]8n] art /x]sf] lyof] . ;dLIff jif{df rfn" vftf ?= @ va{ ^% ca{ #& s/f]8n] 3f6fdf /x]sf] 5 h'g cl3Nnf] jif{ ?= @
va{ $& ca{ %& s/f]8n] 3f6fdf /x]sf] lyof] .
cfly{s jif{ @)&%÷&^ df jfl0fHo a}+s ;d"xsf] lgIf]k kl/rfng !^=%# k|ltzt -?= $ va{ ( ca{_ n] j[l4 eO{ ?= @* va{ *) ca{
k'u]sf] 5 eg] shf{ k|jfx !*=#^ k|ltzt -?= # va{ ** ca{_ n] j[l4 eO{ sl/a ?= @% va{ k'u]sf] 5 . o;df d]uf a}+ssf] lx:;f
lgIf]kdf @=*$ k|ltzt / shf{df @=(! k|ltzt /x]sf] 5 h'g cl3Nnf] jif{ qmdzM @=%% k|ltzt / @=&! k|ltzt /x]sf] lyof] . @)&^
cfiff9 d;fGt;Dd jfl0fHo a}+sx?sf] ;+Vof @* sfod ePsf] 5 . ljsf; a}+sx? @( tyf kmfOgfG; sDkgLx? @# sfod ePsf 5g\ .
a}+s tyf ljlQo ;+:yfx? -n3'ljQ ljQLo ;+:yf afx]s_ sf] zfvf ;~hfn @)&% cfiff9 d;fGtdf $,@)@ /x]sf]df @)&^ cfiff9
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;dLIff jif{df o; a}+ssf] s"n shf{ tyf ;fk6L ?= !% ca{ $* s/f]8n] j[l4 eO{ @)&^ cfiff9 d;fGtdf ?= &@ ca{ &$ s/f]8
k'u]sf] 5 h'g cl3Nnf] jif{sf] t'ngfdf @&=)# k|ltztsf] j[l4 xf] . a}+sn] ;fgf tyf demf}nf pBf]u÷Joj;fox?, pkef]Qmf Pjd\ ljkGg
ju{ tkm{sf] nufgLsf s[ofsnfkx?nfO{ lg/Gt/ ?kn] j[l4 u/L Jofj;flos ljljlws/0f ub}{ clws]lGb|t shf{ hf]lvdnfO{ Go"gLs/0f ug]{
sfo{nfO{ lg/Gt/tf lbPsf] 5 . 7"nf kl/of]hgf tyf s/kf]/]6 shf{sf] lx:;f @)&^ cfiff9 d;fGtdf @*=*! k|ltzt /x]sf] 5 .

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a}+sn] ;dLIff cjlwdf ?= !* ca{ *( s/f]8 lgIf]k j[l4 u/]sf] 5 h'g cl3Nnf] jif{sf] t'ngfdf #)=)! k|ltztn] a9L xf] . @)&^
cfiff9 d;fGtdf a}+ssf] s"n lgIf]k ?= *! ca{ *^ s/f]8 k'u]sf] 5 . lgIf]k ;+/rgfsf] cfwf/df Aofh ltg'{ gkg]{ vftf &=! k|ltzt,
art vftf @%=% k|ltzt, d'2tL vftf $%=( k|ltzt tyf sn vftfsf] @!=% k|ltzt lx:;f /x]sf] 5 . ;dLIff cjlwsf] bf];|f]
qodf;sf] cGTo;Dddf d'2tL vftfdf pRr Aofhb/ sfod ePsf] sf/0f ;du| a}+lsª If]qd} art vftfsf] s]xL lgIf]k /sd d'2tL vftfdf
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/sdsf] cfwf/df a}+ssf] shf{sf] k|lt u|fxs cf}ift cfsf/ ?= #@ nfv (( xhf/ /x]sf] 5 eg] lgIf]ksf] k|lt u|fxs cf}ift cfsf/
?= ! nfv @& xhf/ /x]sf] 5 . pk/f]Qm adf]lhd shf{ tyf lgIf]ksf] ;+/rgfdf ;'wf/ ub}{ a}s+ n] cfk\mgf] Joj;fonfO{ ;+tf]ifhgs ?kdf
ljljlws/0f ub}{ cfPsf] 5 . o;} u/L ;dLIff cjlwdf a}+ssf] u|fxs ;+Vof ^ nfv ^% xhf/ k'u]sf] 5 . a}+sn] ;~rfngsf] gf} jif{d}
lgdf{0f u/]sf] cfwf/ / xfl;n u/]sf] pknlAw cToGt pT;fxhgs /x]sf] 5 . ljkGgju{ tyf n3'ljQ cGtu{t a}+sn] sl/a @$ xhf/
u|fxsx?nfO{ shf{ k|bfg ul/;s]sf] 5 . ;fy} l/on :6]6df a}+ssf] nufgL (=#! k|ltzt /x]sf] 5 . cfly{s jif{ @)&%÷&^ sf] nflu
g]kfn /fi6« a}+s4f/f tf]lsPsf k|fyldstf If]qdf -s[lif, phf{, ko{6g If]q_ Go"gtd @% k|ltzt shf{ nufgL ug'{ kg]{ Joj:yf /x]sf]
df @)&^ cfiff9 d;fGtdf o; If]qdf a}+ssf] nufgL @%=%$ k|ltzt /x]sf] 5 eg] ljkGgju{df a}+ssf] nufgL ^=(& k|ltzt /x]sf] 5 .
cfly{s jif{ @)&%÷&^ df a}+sn] ?= # ca{ &( s/f]8 %& nfv v"b Aofh cfDbfgL u/]sf] 5 h'g cl3Nnf] jif{sf] t'ngfdf %(=(@
k|ltztn] a9L xf]] . cfly{s jif{ @)&$÷&% sf] cGTo lt/ cyf{t\ ldlt @)&% a}zfv #) ut] b]lv ;flas 6'l/hd\ 8]enkd]06 a}+s

lnld6]8 d]uf a}+s g]kfn lnld6]8df ufleO{ ;+o'Qm sf/f]af/ k|f/De u/]sf]n] ut jif{sf nflu 6'l/hd\ 8]enkd]06 a}+s lnld6]8af6
k|fKt Joj;fosf] sf/f]af/af6 pQm cfly{s jif{ @)&$÷&% df sl/a b'O{ dlxgf cjlwsf] dfq cfo÷Joodf c;/ b]lvPsf] 5 . b]zdf
b]vfk/]sf ;sf/fTds ;+s]tx?;+u} Jofj;flos jftfj/0fdf klg cg's"n k|efj k/]sf] sf/0f ;dLIff jif{df klg ahf/df clws shf{sf]
dfu x'g uof] . a}+lsË If]qdf shf{sf] cToflws dfun] nufgLof]Uo /sdsf] kof{Kttfdf rfk kg'{sf ;fy} t/ntf kl/k"lt{sf] nflu
Aofhb/df tLa| k|lt:kwf{ sfod} /Xof] h;sf sf/0f Aofhb/ cGt/df ;+s'rg cfof] . o;sf afah'b a}+sn] v"b Aofh cfDbfgL
;+tf]ifhgs ?kn] j[l4 u/]sf] 5 . ;dLIff jif{df a}+ssf] shf{af6 k|fKt cf}ift k|ltkmn !#=#@ k|ltzt /x]sf] 5, h'g cl3Nnf] jif{
!#=!& k|ltzt lyof] . o;} u/L a}+sn] nufgLaf6 $=)( k|ltzt k|ltkmn k|fKt u/]sf] 5 h'g cl3Nnf] jif{ $=)& k|ltzt sfod
/x]sf] lyof] . s"n Aofh cfosf] cf}ift k|ltkmn ut jif{sf] !!=%@ k|ltztaf6 ;'b[9 eO{ ;dLIff jif{df !!=&( k|ltzt sfod ePsf] 5 .
lgIf]ksf] cf}ift nfut eg] &=*^ k|ltzt sfod /xsf] 5 h'g cl3Nnf] jif{ &=() k|ltzt lyof] . ahf/df dfu adf]lhd nufgLof]Uo
/sdsf] ckof{Kttfsf sf/0f Aofhb/df ePsf] ptf/r9fan] ;du| a}+lsË If]qs} nfutdf j[l4 eP;+u} d]uf a}+sdf klg pRr nfutsf
lgIf]kx? cl3Nnf] jif{ cg'?k g} sfod x'g uPsf]] xf] . cGt/ a}+s ;fk6Lsf] nfut ;lxt ;dLIff jif{df ;|f]tsf] cf}ift nfut &=*^
k|ltzt /Xof] h'g cl3Nnf] jif{ &=%& k|ltzt sfod /x]sf] lyof] . To;} u/L ;dLIff jif{df a}+ssf] ;du| v"b Aofhb/ cGt/ #=(#
k|ltzt sfod /Xof] h'g cl3Nnf] jif{ #=(% k|ltzt lyof] . shf{ tyf nufgLsf] k|ltkmndf ;'wf/ cfPtf klg ;|f]tsf] nfutdf ePsf]
j[l4sf sf/0f ;dLIff jif{df a}+ssf] v"b Aofhb/ cGt/df pNn]Vo km/s gePsf] xf] . a}+sn] ljleGg ;]jf tyf ;'ljwfx? k|bfg u/]
jfkt cfh{g u/]sf] cGo cfDbfgL ?= (! s/f]8 !^ nfv /x]sf] 5 h'g cl3Nnf] jif{ ?= %@ s/f]8 $$ nfv /x]sf] lyof] .
sd{rf/L tkm{ cl3Nnf] jif{sf] ?= ^( s/f]8 (@ nfv ePsf] vr{sf] t'ngfdf ;dLIff jif{df ?= ! ca{ !% s/f]8 $! nfv vr{
ePsf] 5 h'g ^%=!# k|ltztsf] j[l4 xf] . of] j[l4sf] k|d'v sf/0f ut cfly{s jif{df ePsf] dh{/ tyf gofF zfvf ;~hfndf ePsf]
j[l4, Joj;fosf] cfsf/df xfl;n ul/Psf] j[l4;Fu} yk sd{rf/Lsf] cfjZostfsf ;fy;fy} sd{rf/Lx?sf] sfo{Ifdtf Pjd\ bIftf
clej[l4 u/L a}+sdf pTs[i6 hgzlQm sfod /fVg tflnd, a9'jf, jflif{s j[l4 OToflbdf ul/Psf] nufgL xf] . o;} u/L ;dLIff jif{df
a}+ssf] cGo ;~rfng vr{ ?= &$ s/f]8 %^ nfv ePsf] 5 h'g cl3Nnf] jif{sf] vr{sf] t'ngfdf ^%=&@ k|ltztn] a9L xf] . zfvf
tyf ;~hfndf ePsf] lj:tf/, ;]jf tyf sfof{no ;fdfu|Lsf] vl/b nfutdf ePsf] j[l4 o;sf k|d'v sf/0f /x]sf 5g\ . ;flas
6'l/hd\ 8]enkd]06 a}+s;Fusf] dh{/sf] sf/0fn] cl3Nnf] cfly{s jif{sf] vr{df @ dlxgfsf] ;dfg'kflts vr{ ;dfj]z ePsf] t/ ;ldIff
jif{df ;f] vr{ ;Dk"0f{ !@ dlxgfsf] cjlwsf] n]vf°g ePsf]n] sd{rf/L vr{ / cGo ;~rfng vr{df pNn]Vo j[l4 ePsf] b]lvG5 .
cfly{s jif{ @)&%÷&^ df a}+sn] ?= @ ca{ ## s/f]8 $% nfv ;~rfng d'gfkmf cfh{g u/]sf] 5 h'g cl3Nnf] jif{ ?= ! ca{ &!
s/f]8 @! nfv lyof] . s/ cl3sf] d'gfkmf ?= @ ca{ #@ s/f]8 #) nfv ePsf] 5 h'g cl3Nnf] jif{ ?= ! ca{ *$ s/f]8 #) nfv
lyof] . cl3Nnf] jif{ a}+sn] ?= ! ca{ #! s/f]8 &$ nfv v"b d'gfkmf cfh{g u/]sf]df ;dLIff jif{df a}+sn] ?= ! ca{ ^@ s/f]8 (&
nfv v"b d'gfkmf cfh{g ug{ ;kmn ePsf]] 5 h'g @#=&! k|ltztsf] j[l4 xf] . ;/sf/L /fhZjdf cfos/sf] ?kdf o; jif{ a}+ssf]
of]ubfg ?= &) s/f]8 (# nfv /x]sf] 5 h'g cl3Nnf] jif{ ?= $% s/f]8 $) nfv /x]sf] lyof] .
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;dLIff jif{sf] v"b d'gfkmf, ;Dk"0f{ lgodgsf/L ;dfof]hg kZrft\ a}+ssf] hu]8f tyf sf]ifdf ?= # ca{ !@ s/f]8 k'u]sf] 5 . o;}
;efdf k|:tfj ul/Psf] gub nfef+zsf] ljt/0f kl5 eg] hu]8f tyf sf]ifsf] s"n /sddf sdL cfpg] 5 . s"n ;DklQdf k|ltkmn
cl3Nnf] jif{ @=#$ k|ltzt /x]sf]df ;dLIff jif{df k|ltkmn !=^* k|ltzt sfod ePsf] 5 . To;} u/L cl3Nnf] jif{ z]o/wgLsf] h]yfdf
!^=%^ k|ltzt k|ltkmn k|fKt ePsf]df o; jif{ !@=*@ k|ltzt k|fKt ePsf] 5 . k|:tfljt af]g; z]o/ ;lxtsf] r'Qmf k'FhL / cGo hu]8f
tyf sf]ifx?sf] ld>0f lgDg adf]lhd /x]sf] 5 .
k'FhL -k|:tfljt af]g; z]o/ ;lxt_ / hu]8f tyf sf]ifx?

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cfly{s jif{ @)&%÷&^ sf] v"b d'gfkmfsf] @) k|ltztn] x'g cfpg] /sd ?= #@,%(,#&,(%& -alQ; s/f]8 pgG;f7L nfv ;}lt; xhf/
gf} ;o ;GtfpGg ?k}ofF dfq_ ;fwf/0f hu]8f sf]ifdf /sdfGt/ ul/Psf] 5 . ljb]zL d'b|fsf] ljlgdo b/df kl/jt{g ePsf] sf/0faf6
a}+snfO{ ;dLIff jif{df cfDbfgL gePsf] sf/0f ;6xL 36a9 sf]ifdf s'g} /sd ljlgof]hg ul/Psf] 5}g . g]kfn /fi6« a}+ssf] PsLs[t
lgb]{zg @)&% adf]lhd lgodgsf/L sf]if tkm{ /sdfGt/ ul/Psf] / ;f] sf]ifaf6 lkmtf{ ul/Psf] ;d]t u/L v"b /sd ?= @,!%,)#,&^@
-b'O{ s/f]8 kGw| nfv tLg xhf/ ;ft ;o a};¶L ?k}ofF dfq_ lgodgsf/L sf]ifaf6 lkmtf{ ul/Psf] 5 . ;f]xL lgb]{zgdf ePsf] Joj:yf
adf]lhd ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf o; jif{ yk ?= !,^@,(^,*(* 5'6\ofOPsf] 5 . pNn]lvt ;a} afF8kmfF8 kZrft\
cfly{s jif{ @)&%÷&^ ;Dd ;l~rt ePsf] ljt/0fof]Uo /sdaf6 xfn sfod r'Qmf k'FhLsf] !!=&% k|ltzt cyf{t\ ?= !,@@,)^,^#,)@)=*!
-cIf?kL Ps ca{ afO{; s/f]8 5 nfv qL;ÝL xhf/ aL; / Psf;L k};f dfq_ gub nfef+z k|:tfj ul/Psf] 5 eg] pQm nfef+z
ljt/0f kZrft\ ?= !@,)$,#$!=(# -afx« nfv rf/ xhf/ tLg ;o PSrfnL; ?k}ofF lqofgAa] k};f dfq_ /sd ;l~rt d'gfkmfdf
/xg] 5 . cfos/ P]g, @)%* sf] bkmf $&s sf] pbkmf % sf] Joj:yf adf]lhd a}+sn] ;flas 6'l/hd\ 8]enkd]06 a}+s;Fu ldlt @)&%
a}zfv #) ut] dh{/ ;DkGg u/L PsLs[t sf/f]af/ u/]sf] ldltn] @ jif{;Dd pQm ldltdf sfod /x]sf] z]o/wgLx?nfO{ nfef+zdf nfUg]
clGtd s/s§L gnfUg] x'gfn] k|:tfljt gub nfef+zdf s/s§L gul/g] t/ dh{/sf] ldlt kZrft\ vl/b ul/Psf] z]o/ tyf af]g;
z]o/ ljt/0faf6 k|fKt z]o/df k|:tfljt gub nfef+zdf s/s§L u/L e'QmfgL ul/g]5 .
rfn" jif{sf] pknlAw tyf efjL sfo{qmd

rfn" cfly{s jif{ @)&^÷&& sf] @ dlxgfsf] cjlw;Dd a}+ssf] s"n lgIf]kdf ?= ! ca{ () s/f]8n] x|f; cfO{ ?= &( ca{ (^ s/f]8
k'u]sf] 5 eg] v"b shf{ ?= ! ca{ $% s/f]8n] j[l4 eO{ ?= &$ ca{ !( s/f]8 k'u]sf] 5 . cfiff9 d;fGt @)&& leq s"n lgIf]kdf
sn lgIf]ksf] c+z !) k|ltztdf sfod /fVg] g]kfn /fi6« a}+ssf] gLlt cg'?k lgIf]k Joj:yfkg ug]{ of]hgfdf a}+s /x]sf]n] rfn" cfly{s
jif{sf] klxnf] @ dlxgf a}+ssf] s"n lgIf]k /sddf x|f; cfPsf] xf] . o;} cjlwdf a}+sn] g]kfn /fi6« a}+snfO{ k]z u/]sf] ljj/0f cg';f/
?= #@ s/f]8 $% nfv v"b d'gfkmf cfh{g u/]sf] 5 . xfn a}+ssf !!! j6f zfvf sfof{nox?, @! j6f PS;6]G;g sfp06/x?,
!)* j6f Pl6Pd d]l;gx? tyf !!( j6f zfvf/lxt a}+lsË s]Gb|x? /x]sf 5g\ .
a}+sn] cfk\mgf] Joj;fosf] cfsf/ / bfo/fnfO{ j[l4 ub}{ n}hfg], ;]jf tyf ;'ljwfsf] u'0f:t/nfO{ clej[l4 ub}{ u|fxsju{x?sf]
cfjZostf Pjd\ rfxgfnfO{ Wofgdf /flv ljleGg cfsif{s tyf pTkfbgd"ns of]hgfx?sf] dfWodaf6 Jofj;flos ljljlws/0f ub}{
n}hfg], ;DefJotfsf] cfwf/df zfvf ;+Vof, Pl6Pd ;+Vof Pjd\ /]ld6\ofG; ;~hfn lj:tf/ ub}{ n}hfg], a}+lsË If]qsf] kx'FrnfO{ u|fld0f
If]q÷ljkGg ju{df k'¥ofpg zfvf÷zfvf/lxt a}+lsË ;]jfnfO{ lg/Gt/tf lbO{ yk k|ljlwd"ns Pjd\ gljgtd ;]jfx? lj:tf/ ub}{ n3'ljQ
shf{ tk{msf] k|fyldstf sfod} /fVg], ;fgf tyf demf}nf pBf]u÷Joj;fodf nufgL clej[l4 ug]{, s[lif, pTkfbgzLn, ko{6g Pjd\ phf{

If]qdf nufgL clej[l4 ub}{ n}hfg], hf]lvd Joj:yfkg k|0ffnLnfO{ yk dha't agfpb} n}hfg] nufotsf of]hgf tyf efjL sfo{qmdx?
a}+sn] th'{df u/]sf] 5 . xfnsf lbgx?df a}+lsË If]qdf nufgLsf] dfu clws /x]sf] t/ ;f]sf] k"lt{ ug{ kof{Kt dfqfdf nufgL
of]Uo /sd gePsf] sf/0f Aofhb/df tLa| k|lt:kwf{sf ;fy} Aofhb/ hf]lvd ;d]t a9\b} uPsf] 5 . t;y{ hf]lvd Joj:yfkgn] d'Vo
k|fyldstf kfpg' kg]{ ljifonfO{ Wofg lbFb} Joj;fo tyf d'gfkmfdf gsf/fTds k|efj kg{ glbg a}+sn] hf]lvd;Fu ;DalGwt cfGtl/s
tyf jfXo ultljlwx?sf] ;'Id 9+uaf6 lgu/fgL tyf cWoog Pjd\ ljZn]if0f ul//x]sf] 5 eg] cfGtl/s sfo{ ljefhgnfO{ ;d]t yk
;'b[9 agfPsf] 5 .
a}+sn] zfvf/lxt a}+lsË k|ljlwsf] dfWodaf6 a}+lsË kx'Fr gePsf If]qx?df ljQLo ;]jf pknAw u/fpFb} cfPsf] kl/k|]Iodf of] ;]jfnfO{
ce}m lj:tfl/t, yk k|efjsf/L Pjd\ gljgtd agfpb} n}hfg]] of]hgf agfPsf] 5 . o;} qmddf o; cfly{s jif{ leq yk zfvf/lxt
s]Gb|x? :yfkgf ug]{ of]hgf a}+ssf] /x]sf] 5 .
n3'ljQ shf{nfO{ yk lj:tf/ u/L ljQLo ;]jfaf6 al~rt ljkGgju{sf] hLjg:t/ psf:g] sfo{nfO{ lg/Gt/tf lbOg] 5 . a}+sn] s[lif,
phf{, ko{6g tyf k|fyldstfk|fKt If]q tk{msf] nufgLnfO{ qmlds ?kn] j[l4 ub}{ nu]sf] 5 . oL If]qx?df g]kfn /fi6« a}+ssf] Go"gtd
dfkb08 k"/f ug]{ u/L nufgL u/]sf] 5 eg] yk nufgL j[l4 ub}{ n}hfg]] of]hgf /x]sf] 5 . ljz]iftM ljkGg Pjd\ n3'ljQ If]qdf ;]jf
lj:tf/ ug{sf] nflu x/]s zfvf sfof{nodf cnUu} hgzlQm kl/rfng ul/Psf] 5 .
/fli6«o cy{tGqsf] d]?b08sf] ?kdf /x]sf] ;fgf tyf demf}nf pBf]u÷Joj;fo Pj+ s[lif tyf ko{6g If]q tkm{ nufgLnfO{ clej[l4
ug]{ a}+ssf] ;f]rnfO{ lg/Gt/tf lbO{g] 5 . ;fgf pBf]u÷Joj;fo tyf 7"nf s/kf]/]6sf] aLrdf /x]sf dWo cfsf/sf pBf]u÷Joj;fodf
;d]t lg/Gt/ ?kn] Wofg s]lGb|t ul/bF} nluPsf] 5 .
Jofj;flos ljljlws/0f / bL3{sfnLg :yfoLTjdf ljZjf; /fVg] o; a}+sn] ;|f]t kl/rfngdf art lgIf]knfO{ k|fyldstfdf /fv]sf] 5 .
o;} ;Gbe{df a}+sn] artstf{ u|fxsx?sf] ;+Vof tyf lgIf]k clej[l4 ug{ Jofj;flos lj1fkgsf cnfjf ljQLo ;fIf/tf nufot
cGo ljleGg sfo{qmdx? ;~rfng ub}{ cfPsf] 5 eg] cfufdL lbgx?df yk k|efjsf/L pkfox?sf] lg/Gt/ vf]h u/L cjnDag ug]{
sfo{nfO{ cl3 a9fO{g] 5 .
s'g} ju{ jf If]qdf clws]lGb|t geP/ ;dli6ut ?kdf u|fxs ;+Vofdf j[l4 ub}{ n}hfg] tyf u|fxs ;'xfpFbf] ;]jf tyf ;'ljwfx? cl3
;fg]{ a}+ssf] /0fgLlts ;f]rnfO{ lg/Gt/tf lbFb} rfn" jif{df cfkm\gf sfo{x?nfO{ yk k|efjsf/L agfpb} nluPsf] 5 . Jofj;flos
hf]lvd tyf r'gf}ltx?sf] pko'Qm ljZn]if0f u/L, ;Defljt gLltut kl/jt{gx?sf] ;fdgf ug]{ ;Ifdtf af]s]/ z]o/wgLsf] h]yfdf clws
eGbf clws of]ubfg k'¥ofpg] p2]Zon] rfn" jif{df Joj;fo ;~rfngsf] sfo{nfO{ cl3 a9fOPsf] 5 . Joj;fosf] cfsf/ a9fpb} v"b
Aofh cfodf j[l4 ug]{ sfo{df a}+s s]lGb|t /xFb} cfPsf] 5 . a}+ssf] s"n cfDbfgLdf u}/–Aofh cfDbfgLsf] c+z qmdzM j[l4 ub}{ n}hfg]]
of]hgf a}+sn] agfPsf] 5 . o;sf nflu u}/–sf]ifdf cfwfl/t sf/f]af/x? h:t} k|tLtkq / a}+s hdfgt, ljk|]if0f, sf8{, df]afO{n a}+lsË,
cGo ljB'tLo e'QmfgL k|0ffnLx?, ljb]zL ljlgdo nufot z'Ns tyf sldzg cfo x'g] cGo ljleGg a}+lsË ;]jf tyf ;'ljwfx?df
ljz]if Wofg s]lGb|t ub}{ sd{rf/L cled"lvs/0f, k|a4{g nufotsf ultljlwx? ;~rfng ug]{ sfo{nfO{ qmda4 ?kdf cl3 a9fpFb}
nluPsf] 5 . ;~rfng Pjd\\ k|zf;lgs vr{df yk ldtJooLtf ckgfpg] sfo{df a}+s ;hu /x]sf] 5 . o;sf nflu k|ljlwsf] ;d'lrt
pkof]u ug]{ sfo{nfO{ lg/Gt/tf lbOPsf] 5 .
;"rgf tyf k|ljlwsf] clwstd k|of]u u/L cfw'lgs, e/kbf]{ tyf l56f]5l/tf] tj/n] clws eGbf clws lskmfotL a}+lsË ;]jf tyf
;'ljwfx? Nofpg] tkm{ a}+s lqmofzLn /xL cfPsf]df To; tkm{sf] lg/Gt/tf sfod} /flvg] 5 . sd{rf/Lx?sf] bIftf clej[l4 ug{sf]
lgldQ tflndsf] Joj:yf ug]{, cfGtl/s lgoGq0f k|0ffnLnfO{ yk k|efjsf/L agfpg], cGt/f{li6«o s/:kf]G8]G; tyf ljk]|if0f ;xsfo{df
j[l4 ub}{ n}hfg] sfo{ a}+ssf] k|fylds s[ofsnfkx? dWo]df /x]sf 5g\ . xfn a}+ssf] cfkm\g} ljk|]if0f k|ljlw æd]uf/]ld6Æ sf] b]ze/
nueu @,%)) eGbf clws k|ltlglwx? /x]sf 5g\ eg] cGo cfGtl/s tyf cGt/f{li6«o ljk]|if0f ;]jf ;xsfo{sf] ;+Vof @! k'u]sf] 5
/ of] ;+Vof j[l4 ug{ a}+s k|of;/t /x]sf] 5 .
a}+sn] c;'nL sfo{nfO{ k|fyldstfdf /fv];Fu} o;nfO{ yk k|efjsf/L agfpFb} nu]sf] 5 . a}+sn] cfk\mgf] Jofj;flos bfo/f j[l4 ug{
cGo ;xsfo{sf] ;d]t vf]hL ul//x]sf]df dr]{G6 a}+lsË Joj;fosf] nflu a}+ssf] ;xfos sDkgL æd]uf Soflk6n dfs]{6\;\ lnld6]8Æ
n] ldlt @)&% r}q !* ut] ;~rfng cg'dlt k|fKt u/L sf7df8f}+sf] lqk'/]Zj/af6 sf/f]af/ ;~rfng ul/;s]sf] 5 . o;sf cnjf
lwtf]kq Joj;foL÷z]o/ bnfnsf] sfo{ ug{ a}+ssf] zt k|ltzt :jfldTj /xg] u/L æd]uf :6s dfs]{6;\ lnld6]8Æ sf] gfddf ;xfos
sDkgL ldlt @)&^ >fj0f @& ut] btf{ eO{ ;~rfng cg'dltsf] k|lqmofdf /x]sf] 5 .

Joj;fo;Fu ;DalGwt ljleGg cg';Gwfg Pjd\ vf]hd"ns sfo{x?sf] dfWodaf6 a}+snfO{ ;'/lIft Pjd\ gfkmfd"ns 9+uaf6 Joj;fo
clej[l4 ug]{ sfo{df a}+sn] :yfkgf u/]sf] Æcg';Gwfg Pjd\ ljsf; O{sfO{Æ n] k|efjsf/L Pjd\ dxTjk"0f{ of]ubfg k'¥ofFpb} cfPsf] 5 .
o;sf cnfjf a}+sn] gofF of]hgfx?sf] ljsf; Pjd\ sfof{Gjog ug{ New Product Development Unit gfds Ps 5'§} O{sfO{sf] :yfkgf
u/]sf] 5 h;n] cfjZos sfo{x? ub}{ Joj:yfkgnfO{ d2t k'¥ofpFb} cfPsf] 5 . a}+ssf k|f]8S6 tyf ;]jfx?sf] ;ldIff ug{ / lgis[o
/x]sf k|f]8S6 tyf ;]jfx?nfO{ k'ghf{u[t ug{ a}+sn] ;dLIff jif{df Pp6f 5'§} Product Optimization Unit :yfkgf u/L sfof{Gjogdf
NofPsf] 5 .
a}+ssf] k'FhL, k'FhL ;+/rgfdf k|:tfljt x]/k]m/

ldlt @)&% a}zfv #) ut] d]uf a}+s g]kfn lnld6]8 / ;flas 6'l/hd\ 8]enkd]06 a}+s lnld6]8 Ps cfk;df ufleO{ ;+o'Qm sf/f]af/
k|f/De u/] kZrft\ a}+ssf] ;ftf+} jflif{s ;fwf/0f ;efn] kfl/t u/]sf] cfly{s jif{ @)&#÷&$ sf] af]g; z]o/ ljt/0f kl5 a}+ssf] r'Qmf
k'FhL ?= !),@*,%%,@^,%&* -bz ca{ c¶fO{; s/f]8 krkGg nfv 5AjL; xhf/ kfFr ;o c7xQ/ ?k}ofF dfq_ sfod ePsf] lyof] .
To;kl5 cfly{s jif{ @)&$÷&% df ;flas 6'l/hd\ 8]enkd]06 a}+s lnld6]8;Fusf] dh{/af6 ;[lht Bargain Purchase Gain /sd
?= !),#),($,*&^ -bz s/f]8 lt; nfv rf}/fgAa] xhf/ cf7 ;o 5]xQ/ ?k}ofF dfq_ nfO{ r'Qmf k'FhLsf] !=)@## k|ltzt af]g;
z]o/ hf/L u/L a}+ssf] s"n r'Qmf k'FhL ?= !),#*,*^,@!,$%$ -bz ca{ c8\lt; s/f]8 5\of;L nfv PSsfO{; xhf/ rf/ ;o rf}jGg
?k}ofF dfq_ sfod ePsf] 5 . cfly{s jif{ @)&$÷&% df hf/L ul/Psf] ^% k|ltzt xsk|b z]o/ dWo] cfj]bg gk/]sf] z]o/ ;+Vof
!*,$),&#(=^# lsQf lnnfd laqmL ug{ afFsL /x]sf] 5 .
a}+ssf] sf/f]af/nfO{ c;/ kfg]{ d'Vo sf/0fx?

/fli6«o tyf cGt/f{li6«o If]qsf] 36gfqmd / gLltut kl/jt{gx?n] a}+ssf] sf/f]af/nfO{ k|ToIf tyf ck|ToIf ?kdf c;/ kfb{5g\ .
h; dWo] ;/sf/L tyf cGo lgofds lgsfox?sf] gLlt, lgod tyf lgb]{zgx?, k|lt:kwf{, b]zsf] /fhgLlts cj:yf, cGt/f{li6«o
ljQLo If]q / ahf/;Fusf] b]zsf] s'6gLlts ;DaGw tyf sf/f]af/, cy{tGqsf cGo If]qdf kg]{ c;/ / ;du| cy{tGqsf kl/;"rsx?
5g\ . ;dLIff jif{sf] nflu ;dli6ut cfly{s cj:yfsf] l;+xfjnf]sg tyf ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg zLif{s cGtu{t a}+ssf]
sf/f]af/nfO{ c;/ kf/]sf] sf/0fx?sf ;DaGwdf pNn]v ul/Psf] 5 .
zfvf lj:tf/ tyf Pl6Pd

a}+ssf] :jfldTjdf /x]sf] ?kGb]xL lhNnfsf] a'6jn pk–dxfgu/kflnsf l:yt hUufdf cfk\mg} ejg lgdf{0f ug]{ sfo{nfO{ cl3 a9fOPsf]
5 . @)&% d+l;/ !@ ut] ejg lgdf{0fsf] lznGof; kZrft\ lgdf{0f sfo{ k|f/De ul/Psf] pQm ejg o; jif{b]lv k|of]udf cfpg]5 .
a}+snfO{ yk dha't Pjd\ k|lt:kwL{ agfpg, Joj;fosf] bfo/f / cfsf/df j[l4 ug{ / a}+ssf] ahf/ lx:;f ;'b[9 ug{ cfly{s jif{
@)&%÷&^ df a}+sn] zfvf tyf ;~hfn lj:tf/sf] sfo{sf ;fy;fy} dh{/ tyf k|fKtLsf] k|s[ofnfO{ ;d]t cuf8L a9fPsf] lyof] . a}+ssf]
/0fg}lts of]hgf Pjd\ g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd k|fb]lzs ;+/rgfdf ?kfGt/0f ug]{ sfo{ cufl8 a9fPsf] 5 .
g]kfn ;/sf/sf] of]hgf cg'?k k|To]s :yfgLo txdf Pp6f jfl0fHo a}+ssf] pkl:ylt x'g'kg]{ egL g]kfn /fi6« a}+sn] hf/L u/]sf]
kl/kq adf]lhd a}+sn] !* :yfgLo txdf zfvfx? vf]nL k"0f{?kdf ;~rfngdf NofO{;s]sf] 5 . o;} Joj:yf adf]lhd ;dLIff jif{df
yk ! :yfgdf zfvf sfo{no vf]nL ;~rfngdf NofO{Psf] 5 . o;} u/L ;ldIff jif{df yk !) :yfgx?df gofF zfvf lj:tf/ ug]{
a}+ssf] of]hgf cg'?k rfn' cfly{s jif{df s"n ( j6f :yfgdf zfvf sfof{no vf]nL ;~rfngdf NofOPsf] 5 eg] yk ! :yfgdf
zfvf vf]Ng] sfo{ k|lqmofdf /x]sf] 5 . ;dLIff jif{df a}+sn] s"n ^ j6f PS;\6]G;g sfpG6/ :yfkgf u/L ;~rfngdf NofPsf] 5 eg]
rfn" cfly{s jif{df yk ! j6f PS;6\]G;g sfpG6/ ;~rfngdf NofPsf] 5 . a}+sn] Joj;fosf] ;DefjgfnfO{ cWoog u/L rfn" cfly{s
jif{df yk zfvf tyf PS;\6]G;g sfpG6/x? vf]Ng] of]hgf agfPsf] 5 .
a}+ssf] Pl6Pd ;+Vof !)* k'u]sf] 5 h; dWo] @@ j6f zfvf /x]sf :yfg eGbf cGo :yfgdf /x]sf 5g\ . a}+sn] cfjZostf
cg';f/ u|fxsx?nfO{ yk ;'ljwf k'¥ofpg] x]t'n] Pl6Pd h8fg ug{ cGo ;DefJo :yfgx?sf] cWoog sfo{ ;d]t cl3 a9fPsf] 5 .
a}+sn] le;fsf] cflwsfl/s ;b:otf k|fKt u/L cfk\mgf u|fxsx?nfO{ ljZj:t/Lo ;'ljwf k|bfg ug]{ x]t'n] le;fsf ljleGg k|sf/sf
Chip-based sf8{ ;'ljwf pknAw u/fpFb} cfPsf] 5 . h; cGtu{t Chip-based 8]lj6 tyf qm]l86 sf8{ /x]sf 5g\ . ;fy} ljb]z
e|d0fsf nflu a}+sn] lk|k]8 6«fen sf8{ tyf u|fxssf] cfjZostf cg';f/ cGt/f{li6«o qm]l86 sf8{sf] ;d]t Joj:yf u/]sf] 5 . a}+ssf]
sf8{sf] ;~hfn lj:tf/ ug]{ of]hgf cg'?k a}+sn] Mastercard sf] cflwsfl/s ;b:otf k|fKt u/L u|fxssf] ;]jfnfO{ yk u'0f:t/Lo /
k|efjsf/L agfpg cfjZos sfo{ cufl8 a9fPsf] 5 . ;fy} Union Pay International cGtu{tsf] sf8{x? cfk\mgf] Pl6Pd ;~hfndf
k|of]u ug{ ldNg] Joj:yf ul/Psf] 5 .

le;fsf u|fxsx?n] sf8{ dfkm{t Pl6Pdaf6 gub e'QmfgLsf] ;]jfsf ;fy;fy} Jofkfl/s s]Gb| / cflwsfl/s e-commerce ;~rfng
ug]{ ;~rf/–;~hfnaf6 ljleGg lsl;dsf ;]jf tyf ;'ljwfx? vl/b ug{ ;Sb5g\ . a}+sn] xfn} 3D Secured Service cGtu{t u|fxsn]
cfk\mgf] sf8{ dfkm{t online sf/f]af/ ug{ ;Sg] ;'/lIft ;'ljwfsf] z'?jft u/]sf] 5 .
cfk\mgf u|fxsx?nfO{ :jb]zL ;~hfndf yk ;]jf ;'ljwf k|bfg ug]{ p2]Zon]] NPN tyf SCT Network ;Fu klg a}+s cfj4 ePsf] 5 .
cGt/f{li6«o sf8{ e'QmfgL dfkb08 / g]kfn /fi6« a}+ssf] e'QmfgL ;]jf ljefusf] lgb]{zg adf]lhd a}+sn] cfk\mgf u|fxsx?nfO{ EMV
Chip-based sf8{ hf/L u/]sf] 5 eg] ;f]xL cg'?k a}+sn] cfk\mgf] Pl6Pd dlzgx?nfO{ klg EMV Compatible agfO{ ;s]sf] 5 .
g]kfn ;/sf/ tyf g]kfn /fi6« a}+ssf] gubaLlxg sf/f]af/nfO{ a9fjf lbg] gLltnfO{ cfTd;ft ub}{ a}+sn] u|fxs tyf Jofkf/Lx?nfO{
l8:sfpG6\, Sof;Aofs / l/jf8{ kf]OG6 h:tf 5'6x? a]nf a]nfdf k|bfg ub}{ cfPsf] 5 .
a}+sn] ljleGg laqmL tyf ;]jf s]Gb|x?df EMV Compatible POS Machine :yfkgf ub}{ cfPsf] 5 h;n] ubf{ u|fxsx?n] ;f]em}
cfk\mgf]] sf8{ dfkm{t ;]jf ;'ljwf vl/b ug{ ;Sb5g\ . ;fy} qm]l86 sf8{ cGtu{t Insta Buy ;'ljwf lnO{ u|fxsx?n] vl/b
u/]sf ;]jf tyf dfn;fdfgx? EMI dfkm{t e'QmfgL ug{ ;Sb5g\ .
a}+sn] sf8{ ;'ljwfsf cltl/Qm df]afOn tyf OG6/g]6 a}+lsË ;'ljwf klg k|bfg ub}{ cfO/x]sf] 5 . a}+sn] df]afOn a}+lsË ;'ljwfnfO{
yk k|efjsf/L agfpb} cTofw'lgs ;'ljwf k|bfg ug]{ x]t'n] Mega QR Code Merchant Payment System (Scan to Pay) k|ljlw
k|of]udf NofPsf] 5 .
;"rgf k|ljlw tyf zfvf/lxt a}+lsË ;]jf

a}+sn] ax'/fli6«o ;km\6j]o/ sDkgL cf]/]snn] pTkfbg u/]sf] cTofw'lgs a}+lsË ;km6\j]o/ "Flexcube" k|of]udf NofPsf] 5 . ;"rgf
k|ljlwsf] dfWodaf6 e/kbf{], ;'/lIft tyf k|efjsf/L ;]jf ;'ljwfx? pknAw u/fpgsf] lgldQ a+}sn] ;~rfng cjlw b]lvg} u|fxsju{
dfem O{G6/g]6 a+}lsË, PlalaP; ;]jf, Pl6Pd ;'ljwf k|of]udf NofPsf] 5 eg] u|fdL0f ;d'bfo;Ddsf] kx'FrnfO{ ;/n agfpgsf] lgldQ
cTofw'lgs zfvf/lxt a}+lsË ;]jf (Branchless Banking), cTofw'lgs Pjd\ gljgtd\ æ6\ofa a}+lsËÆ tyf df]afOn a+}lsË ;'ljwf klg
;~rfngdf NofPsf] 5 . a}+ssf] xfn;Dd b]zsf ljleGg b'u{d tyf a}+lsË kxF'r Go"g /x]sf !!( :yfgx?df zfvf/lxt a}+lsË s]Gb|x?
:yfkgf eO{;s]sf 5g\ . rfn" jif{df klg of] ;]jfnfO{ yk lj:tfl/t ug{ gofF zfvf/lxt a}+lsË s]Gb|x? lj:tf/ ug]{ of]hgf a}+ssf]
/x]sf] 5 . ;Defljt k|fs[lts k|sf]k tyf cGo hf]lvdaf6 ;'/lIft /xg a}+sn] cGoq :yfgdf Disaster Recovery Site h8fg u/]sf]
5 . k|ljlwsf] k|of]uaf6 k|efjsf/L, ldtJooL tyf Jojl:yt 9+un] a+}ssf] cfGtl/s ;"rgf k|0ffnL tyf cGo Joj:yfkg sfo{x?
;~rfng eO/x]sf 5g\ . a}+sn] ljB'tLo Document Management System (DMS) k|0ffnL nfu" u/]sf] 5 . a}+sn] ASBA/C-ASBA
k|0ffnL cGtu{t art vftf ePsf cfkm\gf u|fxsx?sf] ;xhtf Pjd\ ;'ljwfsf nflu IPO/ FPO/ Right z]o/sf] lgldQ lgj]bg lng]
Joj:yf u/]sf] 5 . ;fy} u|fxsx?sf] ;'ljwfnfO{ Wofgdf /flv a}+sn] Online Account Opening, Mega Online Trade Finance
Service sf ;fy} ConnectIPS e-Payment System ;]jf k|0ffnLsf] Joj:yf ;d]t u/]sf] 5 . To;} u/L a}+sn] u|fxs klxrfg
tyf ;DklQ z'4Ls/0f sfo{nfO{ k|efjsf/L 9+un] lgjf/0f÷lgoGq0f ug{ ;"rgf Pjd\ k|ljlwo'Qm iCare System and SWIFT Sanction
Screening System nfu" u/]sf] 5 . a}+ssf] sf/f]af/ tyf ;"rgf k|ljlwnfO{ lg/Gt/ ?kdf ;'/lIft /fVg ljleGg gofF k|ljlwx?df a}+sn]
nufgL ub}{ cfPsf] 5 eg] o;sf] ;+j]bgzLntfnfO{ ;'Id ?kn] cWoog tyf ljZn]if0f ub}{ ljleGg gljgtd k|ljlwo'Qm s[ofsnfkx?
;~rfng ub}{ cfPsf] 5 .
cfGtl/s lgoGq0f k|0ffnL

lj:t[t dfkb08 ;lxtsf gLlt, lgodfjnL tyf sfo{ljlwx?sf ;fy} k|efjsf/L 9+un] :yflkt ;+/rgfTds 9fFrf tyf ;f] adf]lhdsf]
sfo{If]q Pjd\ clwsf/ k|Tofof]hgn] a}+ssf] cfGtl/s lgoGq0f k|0ffnL r':t tyf k|efjsf/L agfpg'sf ;fy} a}+s ;~rfngdf lglxt
hf]lvdx?nfO{ ;d]t Go"lgs/0f u/]sf] 5 . o;sf ;fy} a}+sdf kof{Kt cfGtl/s lgoGq0f sfod /fVg ;~rfns ;ldlt, n]vfk/LIf0f
;ldlt, hf]lvd Joj:yfkg ;ldlt / Joj:yfkgn] cfGtl/s lgoGq0f k|0ffnLsf] k|efjsfl/tf k'g/fjnf]sg ug]{ u/]sf 5g\ . a}+ssf]
Joj:yfkgaf6 :jtGq a}+ssf] cfGtl/s tyf afXo n]vfk/LIfsn] klg cfkm\gf k/LIf0f sfo{x?af6 a}+ssf] lgoGq0f k|0ffnL dfkg u/]/
a}+snfO{ pko'Qm /fo tyf ;'emfjx? pknAw u/fpFb} cfPsf 5g\ . cGo ljleGg s[ofzLn pk;ldltx?n] ;d]t cfGtl/s lgoGq0f
k|0ffnLnfO{ yk ;'b[9 agfpg cfkm\gf ultljlwx?sf] dfWodaf6 ;xof]u k'¥ofpFb} cfPsf 5g\ .
;+:yfut ;'zf;g
a}+ssf] bL3{sfnLg ;kmntfsf] lgldQ k|efjzfnL ;+:yfut ;'zf;g ckl/xfo{ /x]sf]n] ;~rfns ;ldlt tyf Joj:yfkgn] ;+:yfut
;'zf;g ;DaGwL g]kfn /fi6« a}+s nufot cGo lgofds lgsfox?åf/f hf/L gLlt Pjd\ lgb]{zgsf] kfngf ub}{ cfPsf] 5 / ;b}j

kfngf ug]{ k|ltj4tf ;d]t JoQm ub{5 . æxfd|f]nfO{ x}g /fd|f]nfO{ k|fyldstfÆ eGg] gf/fnfO{ cfTd;fy ub}{ a}+ssf ultljlwx?nfO{ cl3
a9fpFb} nluPsf] 5 .
;DklQ z'l4s/0f (Money Laundering) lgjf/0f

u}/ sfg"gL tyf cjfl~5t 9+uaf6 cfh{g u/]sf] ;DklQsf] z'l4s/0f ug]{ ck/flws lqmofsnfknfO{ lgjf/0f ug{ g]kfn /fi6« a}+saf6
;do ;dodf hf/L lgb]{zg, kl/kq tyf k|rlnt P]g, lgod adf]lhd u|fxs klxrfg tyf ;DklQ z'l4s/0f lgjf/0f ;DaGwL gLlt
;~rfns ;ldltaf6 :jLs[t u/fO{ nfu" ul/Psf] 5 . k|ljlwsf] dfWodaf6 o; sfo{nfO{ yk k|efjsf/L agfpg a}+s s[ofzLn /xFb}
cfPsf] 5 eg] o;sf nflu a}+sn] ljleGg cg'udg k|0ffnLsf] ljsf; u/L nfu" u/]sf] 5 . ;fy} a}+sn] g]kfn /fi6« a}+ssf] lgb]{zgsf]
Joj:yf adf]lhd u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt u7g u/L cfjZos sfo{ cl3
a9fPsf] 5 .
g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd o; a}}+ssf u|fxsx?sf] u|fxs klxrfg (Know Your Customers) cBfjlws ug]{ sfo{nfO{
k|fyldstfdf /fvL u|fxsx?sf] ;'ljwfsf] nflu Online KYC Update sf] Joj:yf ldnfOPsf] 5 . o; a}+sn] cfkm\gf sd{rf/L tyf
Joj:yfkg ;ldltsf kbflwsf/Lx?nfO{ ;DklQ z'l4s/0f ;DaGwL bIftf clej[l4sf] nflu ;do ;dodf ljleGg tflnd k|bfg ub}{
cfpg'sf ;fy} o; ;DaGwL ljleGg hfgsf/Ld"ns ;fdfu|Lx? klg pknAw u/fPsf] 5 . ;fy}, ;DklQ z'l4s/0f lgjf/0f (AML/CFT)
;Fu ;DalGwt /xL ;Dk"0f{ sdrf/Lx?sf] Skill Assessment Test klg lng] ul/Psf] 5 .
;+:yfut ;fdflhs pQ/bfloTj

Jofj;flos d'gfkmf cfh{g ug]{ dfq geO{ ;dfhsf] cleGg c+usf] x}l;otn] ;dfh k|ltsf] pQ/bfloTj cjZo /x]sf] x'G5 eGg] dfGotfnfO{
cfTd;ft u/]/ ;d'bfodf cGt/3'lnt x'g] p2]Zon] ;dfhk|ltsf] pQ/bfloTj jxg ug]{ qmddf a}+sn] b'u{d tyf lk5l8Psf If]qsf
plTkl8t hghftL, blnt 5fq 5fqfx?nfO{ 5fqj[QL, b[li6ljlxg tyf ckfËx?sf] z;QmLs/0f, h]i7 gful/s tyf afj'cfdfljlxg
afnaRrf ;]jfu[xx?nfO{ ;xof]u, a[Iff/f]k0f tyf kof{j/0f ;DaGwL cleofgx?df ;f]em]bf/L, v]ns'bsf] ljsf; nufotsf ljleGg
;fdflhs sfo{df ;xof]u k'¥ofpFb} cfPsf] 5 . o:tf ;fdflhs sfo{x?n] a}+s k|ltsf] b[li6sf]0fdf ;sf/fTds k|efj k/]sf] Joxf]/f
z]o/wgL dxfg'efjx?nfO{ cjut u/fpg rfxG5' . ;fy} lgodgsf/L lgsfon] klg a}+s tyf ljQLo ;+:yfx?nfO{ ;+:yfut
pQ/bfloTj ;DaGwL sfo{df yk lqmofzLn x'g cfk\mgf] d'gfkmfsf] sDtLdf ! k|ltzt /sd ;fdflhs pQ/bfloTjsf] nflu Joj:yf ug'{ kg]{
gLlt canDag u/]sf] x'Fbf a}+sn] ;dLIff jif{sf] nflu ;f]xL adf]lhd of]hgf th'{df u/L qmdzM sfof{Gjog tkm{ cu|;/ /x]sf] 5 .
rfn" jif{df o;nfO{ yk k|efjsf/L agfpg x/]s k|b]zsf] nflu If]qut ?kdf /sd ljlgof]hg u/L tf]lsPsf If]qx?df of]ubfg ug{
of]hgfj4 ?kdf sfo{qmdx? cl3 a9fPsf] 5 .
dfgj ;+;fwg
d]uf a}+sdf sd{rf/Lx?nfO{ ;fwgsf] ?kdf dfq pkof]u gu/L ;DklQsf] ?kdf kl/eflift ug]{ / tbcg's"n Jojxf/ ug]{ b[li6sf]0f
lnOPsf] 5 . a}+ssf] k|ult tyf ;kmntf ef}lts k"jf{wf/ jf cGo sf/0fn] geO{ :jo+ a}+sdf sfo{/t hgzlQmn] lbnfpg] tYo k|lt
xfdL ljZj:t 5f}+ . t;y{ a}+s;+u pknAw hgzlQmsf] plrt pkof]lutfnfO{ ljz]if Wofg lbg] ul/Psf] 5 h;sf lgldQ sd{rf/Ld}qL
jftfj/0f ;[hgf ug{ a}+s k|oTgzLn /xFb} cfPsf] 5 . æbIf hgzlQmÆ a}+sd} sfod /fvL /xg jf cfslif{t ug{ tyf sd{rf/L :jo+sf]
j[lt ljsf;sf] nflu k|f]T;fxg ug{ hgzlQm /0fgLlt tyf cEof;x?sf] /rgf ul/Psf] 5 . sd{rf/Lx?sf] Ifdtf clej[l4sf nflu
cfjZos tflnd tyf j[lQljsf;sf] pkfox? ;d]t klxrfg u/L ;f]xL adf]lhd lhDd]jf/L x:tfGt/0f, tflnd, uf]i7L, k/LIff nufotsf
cGo dfgj ;+zfwg ;DaGwL sfo{qmdx? ug]{ ul/Psf] 5 . a}+sn] 1fg]Zj/ l:yt zfvf sfo{nodf Mega Learning & Development
Centre sf] :yfkgf u/]sf] 5 . a}+ssf dfGotf / d"Nox? ;d:t sd{rf/Lx?n] cg';/0f ug]{ jftfj/0f ;[hgf u/L a}+sdf æd]uf ;+:s[ltÆ
nfO{ k|uf9 kfg]{ p2]Zon] ljleGg pknlAwd"ns sfo{qmdx? ;~rfng ul/bF} cfOPsf] 5 . sd{rf/Lx?n] cfkm\gf] lhDd]jf/L pT;fxhgs
?kdf ;Dkfbg ug{ pko'Qm clek|]/0ff k|bfg ug]{ tkm{ a}+s s]lGb|t /xFb} cfPsf] 5 . ;fy} d"Noj[l4, ahf/b/ h:tf ;"rsx?nfO{
cfwf/ dfg]/ ;do ;fk]If x'g] u/L ;]jf ;'ljwfdf j[l4 ug]{ sfo{ a}+sn] ub}{ cfPsf] 5 . sd{rf/Lsf] ;+nUgtfnfO{ k|j4{g ug{ ;d:t
sd{rf/Lx? ;xefuL x'g] u/L lgoldt ?kdf ljleGg Jofj;flos lzIffd"ns Pjd\ dgf]/~hgfTds s[ofsnfkx?sf] cfof]hgf ul/bF}
cfOPsf] 5 . sd{rf/Lx?nfO{ cfkm\gf JolQmut / Jofj;flos ;d:ofx? hgzlQm ljefu ;dIf lgw{Ss k|:t't ug]{ jftfj/0f agfOPsf]
5 h;n] sd{rf/Ldf ;sf/fTds :jefj clej[l4 ug{ k|f]T;fxg ug]{df xfdL ljZj:t 5f}+ . k|efjsf/L Pjd\ ldtJooL ;~rfng /
Joj:yfkg k|0ffnLsf] clej[l4sf nflu a}+sn] eLearning ;km\6j]o/sf] dfWodaf6 x/]s ljefux?sf b}lgs lqmofsnfknfO{ lg/LIf0f ug]{
u/]sf] 5 eg] cfjZostf adf]lhd x]/km]/ jf k'g/fjnf]sg ;d]t ug]{ u/]sf] 5 . a}+ssf] cfGtl/s ;"rgf ;~hfn ;a} sd{rf/Lx?sf] kx'Fr
leq ePsf] sf/0f ;~rf/ tyf ;"rgfsf] of] ;j{;'netfn] a}+sdf sfd ug]{ tyf Ifdtf clej[l4 ug]{ jftfj/0fnfO{ k|f]T;flxt u/]sf] 5 .

n]vfk/LIf0f
a}+ssf] cf7f}+ jflif{s ;fwf/0f ;efn] cfly{s jif{ @)&%÷&^ sf] nflu n]vfk/LIf0f ug{ l;= P;= l;= P08 sDkgL, rf6{8{ PsfpG6]06\;nfO{
n]vfk/LIfs lgo'Qm u/] adf]lhd pQm sDkgLaf6 n]vfk/LIf0fsf] sfo{ ;DkGg eof] . sDkgL P]g, @)^# -klxnf] ;+zf]wg @)&$_ tyf a}+s
tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df ePsf] Joj:yf adf]lhd pQm kmd{n] nuftf/ tLg cfly{s jif{sf] n]vfk/LIf0f sfo{ ug{ kfpg]
Joj:yf eP cg';f/ pQm kmd{sf] cfly{s jif{ @)&%÷&^ sf] n]vfk/LIf0f klxnf] jif{sf] ePsf]n] cfly{s jif{ @)&^÷&& sf] lgldQ afXo
n]vfk/LIfssf ?kdf k'gM lgo'Qm x'g of]Uo 7x5{ . t;y{ l;= P;= l;= P08 sDkgL, rf6{8{ PsfpG6]06\;nfO{ cfly{s jif{ @)&^÷&& sf]
afXo n]vfk/LIfs lgo'lQmsf nflu n]vfk/LIf0f ;ldltsf] l;kmfl/;df a}+ssf] gjf}+ ;fwf/0f ;efdf :jLs[ltsf] nflu k]z ul/Psf] 5 .
u'gf;f] ;'g'jfO{
rfn' cfly{s jif{df ;fdfGo a}+lsË sf/f]af/sf] ;DaGwdf rf/ j6f u'gf;f]x? u'gf;f] ;'g'jfO{ OsfO{df k|fKt ePsf]df k|fKt x'g cfPsf
u'gf;f]x?nfO{ pko'Qm 9+uaf6 ;dfwfg u/L u|fxsju{af6 k]z x'g cfPsf] u'gf;f]nfO{ ;Daf]wg ul/Psf] 5 .
;~rfns ;ldlt
;dLIff jif{df o; a}+ssf] ldlt @)&%÷)#÷@( ut] ;DkGg ;ftf}+ jflif{s ;fwf/0f ;efaf6 lgjf{lrt cWoIf >L ef]h axfb'/ zfx ;lxt
>L uf]kfn vgfn, >L dbg s'df/ cfrfo{, 8f= OGb| axfb'/ dNn 7s'/L, >L d'lQm/fd kf08] / >L afns[i0f lzjfsf]6L nufot
:jtGq ;~rfns >L k'0f{ axfb'/ vqL ;lxt & ;b:oLo ;~rfns ;ldlt sfod /x]sf]df :jtGq ;~rfns >L k'0f{ axfb'/ vqLn]
ldlt @)&%÷)$÷)( ut] cfkm\gf] kbaf6 /flhgfdf lbg' eO{ a}+sdf ^ ;b:oLo ;~rfns ;ldlt sfod /x]sf]df ldlt @)&%÷)(÷!@ df
>LdtL lzjf b]jL sfkm\n]Ho"nfO{ :jtGq ;~rfnsdf lgo'Qm u/] kZrft\ xfn a}+sdf & ;b:oLo ;~rfns ;ldlt sfod /x]sf] 5 .
dh{/ tyf k|flKt

a}+sn] cfkm\gf] k'FhL tyf Joj;fosf] cfsf/df j[l4 ub}{ pTs[i6 jfl0fHo a}+ssf] ?kdf :yflkt ug]{ p2]ZonfO{ a9fjf lbg a}+ssf] cf7f}+
jflif{s ;fwf/0f ;efaf6 k|fKt clVtof/L k|of]u ub}{ ;~rfns ;ldltsf] lg0f{o adf]lhd u08sL k|b]zsf] kf]v/f dxfgu/kflnsfdf
s]Gb|Lo sfof{no /xL /fli6«o :t/sf] ævÆ ju{sf] ljQLo ;+:yfsf] ?kdf ;~rflnt æu08sL ljsf; a}+s lnld6]8Æ nfO{ k|flKt -PlSjlhzg_
ug{sf] nflu ldlt @)&^÷)^÷)* df ;dembf/Lkqdf x:tfIf/ u/]sf] 5 . pQm k|flKt k|lqmof ;DaGwL sfo{x? ;DkGg eP kZrft\
oxfFx?sf] :jLs[ltsf] nflu ;fwf/0f ;efdf k|:tfj k]z ul/g]5 . pQm k|flKt kZrft\ a}+ssf] u08sL k|b]zdf alnof] pkl:ylt /xg'sf
;fy} sf7df8f}+ pkTosf ;lxt k|b]z # df klg a}+ssf] pkl:ylt yk ;'b[9 x'g] / a}+ssf] zfvf ;~hfn b]zJofkL?kdf @!) eGbf a9L
/xg uO{ Joj;fosf] cfsf/sf] cfwf/df xfnsf] !) 7"nf jfl0fHo a}+s dWo]sf] a}+ssf] ?kdf d]uf a}+s :yflkt x'g ;kmn x'g]5 .
cGTodf, a}+ssf ;+:yfks tyf z]o/wgL dxfg'efjx?, ;d:t u|fxsju{x?, g]kfn /fi6« a}+s, g]kfn ;/sf/, g]kfn lwtf]kq af]8{,
g]kfn :6s PS;r]~h lnld6]8, sDkgL /lhi6«f/sf] sfof{no, l;l8P; P08 lSnol/Ë lnld6]8 tyf cGo lgodgsf/L lgsfox?,
k|d'v sfo{sf/L clws[t >LdtL cg'kdf v'~h]nL / pxfFsf] g]t[Tjsf] Joj:yfkg ;d"x Pjd\ ;Dk"0f{ sd{rf/Lx? tyf a}+ssf] Joj;fosf]
j[l4 Pjd\ ljsf;df k|ToIf jf ck|ToIf ?kdf ;xof]u k'¥ofpg' x'g] ;Dk"0f{ z'e]R5'sx?sf ;fy} ;~rf/ dfWod k|lt xflb{s cfef/ JoQm
ub}{ ;~rfns ;ldltsf] tk{maf6 wGojfb lbg rfxG5' .
;~rfns ;ldltsf] tk{maf6

ef]haxfb'/ zfx
cWoIf
ldlt M @)&^ c;f]h @( ut] .
:yfg M sf7df8f+} .


sDkgL P]g @)^# sf] bkmf !)( pkbkmf $ cg';f/sf] cltl/Qm ljj/0f
-cfly{s jif{ @)&%÷&^_
-s_ ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg

 ;~rfns ;ldltsf] k|ltj]bgdf ;+nUg ul/Psf] .
-v_ /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sDkgLsf] sf/f]af/nfO{ s'g} c;/ k/]sf] eP ;f] c;/
 /fli6«o tyf cGt/f{li6«o If]qsf] 36gfqmd, gLltut kl/j{tgsf] sf/0faf6 b]lvg] k|j[ltx?n] a}+ssf] sf/f]af/nfO{ k|ToIf tyf
ck|ToIf ?kdf c;/ kfb{5g\ . h; dWo] ;/sf/L tyf cGo lgofds lgsfox?sf] gLlt, lgod tyf lgb]{zgx?, k|lt:kwf{,
b]zsf] /fhg}lts cj:yf, cGt/f{li6«o ahf/;Fusf] b]zsf] s'6gLlts ;DaGw tyf sf/f]af/, cy{tGqsf cGo If]qdf kg]{ c;/
/ ;du| cy{tGqsf kl/;"rsx? 5g\ . ;dLIff jif{sf] nflu ;~rfns ;ldltsf] k|ltj]bg cGtu{t ;dli6ut cfly{s cj:yfsf]
l;+xfjnf]sg tyf ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg lzif{sdf pNn]v eP adf]lhdsf sf/0fx?n] a}+ssf] sf/f]af/nfO{ d'Vo
?kn] c;/ kf/]sf 5g\ .
-u_ k|ltj]bg tof/ ePsf] ldlt;Dd rfn" jif{sf] pknlAw / eljiodf ug'{ kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf] wf/0ff
-3_ sDkgLsf] cf}Bf]lus jf Jofj;flos ;DaGw

 xnf] b]lv xfO8«f] ;Ddsf x/]s g]kfnLsf] a}+s eO{ ;Dk"0f{{ u|fxsx?sf] nflu pRr:t/Lo ;]jf k|bfg ug]{ nIosf ;fy cl3
al9/x]sf] o; a}+sn] ;~rfngsf] 5f]6f] cjlwd} k|uf9 cf}Bf]lus tyf Jofj;flos ;DaGw sfod ug{ ;kmn ePsf] 5 . a}+s;Fu
ljleGg If]qdf cfj4 u|fxsju{x?n] sf/f]af/ ug'{x'G5 eg] Jofj;flos ljljwtfdf lbgfg'lbg j[l4 eO/x]sf] 5 . ;~rfngsf]
5f]6f] cjlwd} a}+sn] w]/} nf]slk|otf ;d]t xfl;n u/]sf] 5 .
-ª_ ;~rfns ;ldltdf ePsf] x]/k]m/ / ;f]sf] sf/0f

o; a}+ssf] ldlt @)&%÷)#÷@( ut] ;DkGg ;ftf}+ jflif{s ;fwf/0f ;efaf6 lgjf{lrt cWoIf >L ef]h axfb'/ zfx ;lxt >L
uf]kfn vgfn, >L dbg s'df/ cfrfo{, 8f= OGb| axfb'/ dNn 7s'/L, >L d'lQm/fd kf08] / >L afns[i0f lzjfsf]6L nufot :jtGq
;~rfns >L k'0f{ axfb'/ vqL ;lxt & ;b:oLo ;~rfns ;ldlt sfod /x]sf]df :jtGq ;~rfns >L k'0f{ axfb'/ vqLn]
ldlt @)&%÷)$÷)( ut] cfkm\gf] kbaf6 /flhgfdf lbg' ePsf]df ldlt @)&%÷)(÷!@ df >LdtL lzjf b]jL sfkm\n]Ho"nfO{ :jtGq
;~rfnsdf lgo'Qm u/] kZrft\ xfn a}+sdf & ;b:oLo ;~rfns ;ldlt sfod /x]sf] 5 .
-r_ sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx?

-5_ n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;~rfns ;ldltsf] k|lts[of
 s}lkmot ePsf] cj:yfdf s}lkmot pk/ ;'wf/sf] lgldQ ;~rfns ;ldltn] Joj:yfkgnfO{ cfjZos lgb]{zg lb+b} cfPsf] 5 /
;'wf/sf] lgldQ a}+s ;b}j sl6j4 /x]sf] 5 .
-h_ nfef+z afF8kmfF8 ug{ l;kmfl/; ul/Psf] /sd

 xfn sfod r'Qmf k'FhL ?= !),#*,*^,@!,$%$ -cIf]?kL bz ca{ c8\tL; s/f]8 5of;L nfv PSsfO{; xhf/ rf/ ;o rf}jGg
?k}ofF dfq_ sf] !!=&%Ü k|ltztn] x'g cfpg] /sd ?= !,@@,)^,^#,)@)=*! -cIf]?kL Ps ca{ afO{; s/f]8 5 nfv lq;¶L xhf/
aL; ?k}ofF Psf;L k};f dfq_ gub nfef+z l;kmfl/; ul/Psf] 5 .
-em_ z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf] z]o/sf] cl°t d"No, To:tf] z]o/ hkmt x'g'eGbf cufj} ;f]jfkt sDkgLn]
k|fKt u/]sf] hDdf /sd / To:tf] z]o/ hkmt ePkl5 ;f] z]o/ laqmL u/L sDkgLn] k|fKt u/]sf] /sd tyf hkmt ePsf] z]o/jfkt
/sd lkmtf{ u/]sf] eP ;f]sf] ljj/0f
 gePsf] .

-~f_ ljut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGtdf /x]sf] l:yltsf]
k'g/fjnf]sg
 sDkgLsf] -;xfos sDkgL ;lxtsf]_ sf/f]af/ / k|ultsf ljifodf ;~rfns ;ldltsf] k|ltj]bgdf ;+nUg ul/Psf] 5 .
-6_ sDkgL tyf To;sf] ;xfos sDkgLn] cfly{s jif{df ;DkGg u/]sf] k|d'v sf/f]af/x? / ;f] cjlwdf sDkgLsf] sf/f]af/df
cfPsf] s'g} dxTjk"0f{ kl/jt{g
 sDkgLn] a}+lsË sf/f]af/ ;~rfng u/]sf] / dxTjk"0f{ sfo{x?sf] af/]df ;~rfns ;ldltsf] k|ltj]bgdf pNn]v ul/Psf] 5
eg] a}+ssf] k"0f{ :jfldTjsf] ;xfos sDkgL æd]uf Soflk6n dfs]{6\;\ lnld6]8Æ n] ldlt @)&^ a}zfv )^ ut] b]vL sf7df8f}+sf]
lqk'/]Zj/af6 sf/f]af/ ;~rfng ul/;s]sf] 5 / a}+ssf] k"0f{ :jfldTjsf] ;xfos sDkgL æd]uf :6s dfs]{6\;\ lnld6]8Æ
ldlt @)&^ >fj0f @& ut] sDkgL /lhi6«f/sf] sfof{nodf btf{ eO{ ;~rfng cg'dltsf] k|lqmofdf /x]sf] 5 . d]uf Soflk6n
dfs]{6\;\ lnld6]8n] kf]6{kmf]lnof] Joj:yfkg, ;+:yfut k/fdz{, lxtu|fxL vftf ;~rfng, lwtf]kq k|Tofe'tL, z]o/ /lhi6«f/ /
lgisfzg tyf laqmL k|aGwssf] ?kdf sfo{ ub}{ cfO/x]sf] 5 .
-7_ ljut cfly{s jif{df sDkgLsf] cfwf/e"t z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/L
 g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd k]z ug'{ kg]{ hfgsf/L eGbf afx]s cGo hfgsf/L k|fKt gePsf] .
-8_ ljut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f / sDkgLsf] z]o/ sf/f]af/df
lghx? ;+nUg /x]sf] eP ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/L
 ljut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] z]o/sf] :jfldTj lnPsf] tyf sDkgLsf] z]o/ sf/f]af/df pxfFx?
;+nUg /xg'ePsf] ;DaGwdf a}+snfO{ s'g} hfgsf/L k|fKt gePsf] .
-9_ ljut cfly{s jif{df sDkgL;Fu ;DalGwt ;Demf}tfx?df s'g} ;~rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut :jfy{sf] af/]df
pknAw u/fOPsf] hfgsf/Lsf] Joxf]/f
 hfgsf/L pknAw gePsf] .
-0f_ sDkgLn] cfk\mgf] z]o/ cfkm}+n] vl/b u/]sf] eP To;/L cfk\mgf] z]o/ vl/b ug'{sf] sf/0f, To:tf] z]o/sf] ;+Vof / cl°t d"No tyf
To;/L z]o/ vl/b u/]jfkt sDkgLn] e'QmfgL u/]sf] /sd
 sDkgLn] cfkm\gf] z]o/ cfkm} vl/b gu/]sf] .
-t_ cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP ;f]sf] lj:t[t ljj/0f

 ljj/0f ;~rfns ;ldltsf] k|ltj]bgdf ;+nUg ul/Psf] .
-y_ ljut cfly{s jif{sf] s"n Joj:yfkg vr{sf] ljj/0f

-!_ sd{rf/L vr{ ?= !,!%,$!,$@,(($
-@_ sfof{no ;~rfng vr{ -x|f;s§L ;d]t_ ?= &$,%^,!),*$(
-b_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u/]sf] sfd sf/afxLsf]
ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f]sf] ljj/0f
-!_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL

;~rfns >L d'lQm/fd kf08] ;+of]hs
;~rfns 8f= OGb| axfb'/ dNn 7s'/L ;b:o
>L ;'jf; e§/fO{ ;b:o ;lrj
-@_ ;ldltsf ;+of]hs tyf ;b:onfO{ lgDg adf]lhd a}7s eQf e'QmfgL ul/Psf] 5 .
qm= ;+= gfd /sd
! d'lQm/fd kf08] !,(@,)))
@ 8f= OGb| axfb'/ dNn 7s'/L !,(@,)))
s"n #,*$,)))

-#_ cfly{s jif{ @)&%÷&^ df n]vfk/LIf0f ;ldltsf] a}7s !^ k6s a;]sf] 5 . ;ldltn] cfGtl/s n]vfk/LIf0fsf] jflif{s sfo{of]hgf
kfl/t u/L ;f] sfof{Gjo u/fpg] tyf a}+ssf] gLlt lgod tyf ;~rfng ;DaGwL sfd s'/fx?sf] k'g/fjnf]sg u/L Joj:yfkg
tyf ;~rfns ;ldltnfO{ cfjZos ;'emfjx? ;d]t lbPsf] 5 . o;sf ;fy} g]kfn /fi6« a}+s tyf afXo n]vfk/LIfsn] lbPsf]
k|ltj]bg pk/ lj:t[t ?kdf 5nkmn u/L ;~rfns ;ldltnfO{ cfjZos ;'emfj lbPsf] 5 .
-w_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v, sDkgLsf cfwf/e"t z]o/wgL jf lghsf] glhssf gft]bf/ jf lgh ;+nUg
/x]sf] kmd{, sDkgL jf ;+u7Lt ;+:yfn] sDkgLnfO{ s'g} /sd a'emfpg afFsL eP ;f] s'/f
 gePsf] .
-g_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] /sd
 ;~rfns ;ldlt tyf ;~rfns :t/Lo pk;ldltsf ;+of]hs tyf ;b:ox?nfO{ a}7s eQf jfkt s"n ?= $@,&%,)))÷– k|bfg
ul/Psf] 5 . df]afO{n tyf kqklqsf vr{ jfkt ?= %,(@,%))÷– k|bfg ul/Psf] 5 .
 a}+ssf k|aGws tx b]lv dfyLsf cGo kbflwsf/Lx?nfO{ lgDg adf]lhdsf] kfl/>lds, eQf tyf ;'ljwf k|bfg ul/Psf] 5 M
qm= ;+= ljj/0f k|d'v sfo{sf/L clws[t pRr Joj:yfkg÷k|aGwsx?

! tna !,)@,)),))) $,$#,)&,%#%
@ eQf – @,&$,&),#%@
# ;~ro sf]if – $!,&*,&%$
$ bz}+ eQf *,%),))) %$,#),$!!
% OGwg #,(#,#!% $&,)(,*(&
Uff8L ;'ljwf, 6]lnkmf]g vr{,
uf8L ;'ljwf, rfns, df]jfOn
^ cGo aLdf, cfjf; shf{, clwljsif{
vr{, aLdf, P]g adf]lhd af]g;
shf{, P]g adf]lhdsf] af]g;
-k_ z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+zsf] /sd
 @)&^ cfiff9 d;fGtdf z]o/wgLx?n] a'lemlng afFls /x]sf] nfef+z /sd ?= !^,)),&!,))# /x]sf] 5 .
-km_ bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/]sf] s'/fsf] ljj/0f
 gePsf] .
-a_ bkmf !&% adf]lhd ;Da4 sDkgL aLr ePsf] sf/f]af/sf] ljj/0f
 gePsf] .
-e_ o; P]g tyf k|rlnt sfg"gadf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/f
 o; k|ltj]bgsf] pko'Qm 7fpFdf k|:t't ul/Psf] .
-d_ cGo cfjZos s'/fx?

 o; k|ltj]bgsf] pko'Qm 7fpFdf k|:t't ul/Psf] .
ldltM @)&^ c;f]h @(
ef]haxfb'/ zfx uf]kfn vgfn dbg s'df/ cfrfo{

cWoIf ;~rfns ;~rfns
d'lQm/fd kf08] 8f= OGb| axfb'/ dNn 7s'/L Affns[i0f lzjfsf]6L

;~rfns ;~rfns ;~rfns
lzjf b]jL sfkm\n]

;~rfns

;]jf tyf ;'ljwfx?

pkef]Qmf shf{
d]uf a}+sn] cfk\mgf u|fxsx?sf] JolQmut cfjZostf k"lt{ ug{ ljleGg k|sf/sf pkef]Qmf shf{x? u|fxs ;dIf NofPsf] 5 . u|fxssf]
JolQmut cfjZostfnfO{ ;Daf]wg ug]{ u/L pkef]Qmf shf{ cGtu{t ljleGg of]hgf NofOPsf] xF'bf u|fxsx?nfO{ cfkm\gf]kgsf] cfefif
x'g] u/L ;]jf pknAw u/fpg a}+s ;b}a k|ltj4 5, rfx] Tof] 3/ vl/b ug{ rflxg] ljQLo cfjZostf xf];\ jf ;jf/L ;fwg, 3/]n'
pks/0f, lzIff, cf}ifwf]krf/ jf kfl/jfl/s labf dgfpg cfjZos kg]{ ljQLo cfjZostf g} lsg gxf];\ .
d]uf c6f] nf]g

d]uf c6f] nf]gn] u|fxssf nflu gofF jf k|of]udf cfO/x]sf lghL ;jf/L ;fwgsf ;fy} Jofj;flos k|of]hgsf nflu ;jf/L ;fwg
vl/b ug{ ljQLo ;xof]u pknAw u/fpFb} cfPsf] 5 . cfsif{s Aofhb/, nlrnf] shf{ cjlw tyf e'QmfgL ljsNk h:tf sf/0fn]
d]uf c6f] nf]gn] u|fxsnfO{ ;lhn} cfkm\gf] O{R5fPsf] ;jf/L ;fwg k|of]udf Nofpg ;xh agfPsf] 5 .
d]uf cfjf; shf{

a}+sn] d]uf cfjf; shf{ (Mega Home Loan) dfk{mt u|fxsx?nfO{ emGem6/lxt l56f]5l/tf] k|lqmofsf] dfWodaf6 shf{ :jLs[lt, ;xh
Pj+ nrsbf/ e'QmfgL k|lqmof tyf cfsif{s Aofhb/ ;lxtsf ljljw ljz]iftfo'Qm Kofs]h k|:t't u/]sf] 5 . hUuf vl/b, tof/L 3/
vl/b, ckf6{d]G6 vl/b, cfjf; lgdf{0f, dd{t, k'glg{df{0f jf 3/]n' pks/0f vl/b ug{ d]uf xf]d nf]g dfk{mt a}+sn] u|fxssf nflu
k"0f{ ljQLo ;dfwfg k|bfg ub}{ cfPsf] 5 .
d]uf df]6{u]h nf]g

nfdf] shf{ cjlw, cfsif{s Aofhb/, ;/n Pj+ l56f]5l/tf] shf{ k|s[of ;lxtsf] ljz]iftf ePsf] d]uf df]6{u]h shf{ Ps nlrnf]
of]hgf xf] . o; cGtu{t u|fxsn] cfkm\gf] tTsflng ljQLo cfjZostf k"/f ug{ ;Sg] 5g\ . pkef]Qmfn] cfkm\gf] :jfldTjdf /x]sf] crn
;DklQ b[li6aGws u/L d]uf df]6{u]h nf]gsf] dfWodaf6 cfk\mgf] ljQLo cfjZostf k"/f ug{ ;Sb5g\ .
d]uf z}lIfs shf{

g]kfn leq jf g]kfn aflx/ pRr lzIff cWoog ug{ rfxg] ljBfyL{sf] ;xh ljQLo ;dfwfgsf] ?kdf d]uf z}lIfs shf{ of]hgf /x]sf]
5 . o;df crn ;DklQ lwtf] /fvL OR5's u|fxsn] pRr lzIffsf nflu cfjZos kg]{ egf{ tyf cWoog z'Ns, d;nGb tyf cGo
cfjZos vr{ wfGg shf{ lng ;Sb5g\ . rf/ jif{;Ddsf] e'QmfgL :yug cjlw -Moratorium Period_ ePsf] o; of]hgfdf u|fxsn]
:yug cjlwe/ pkof]u u/]sf] shf{sf] Aofh dfq ltg{ ;Sg] ljsNk /x]sfn] of] of]hgf u|fxsd}qL 5 .
d]uf ;/n z]o/ lwtf] shf{

z]o/ lwtf] /fvL shf{ lng rfxg] u|fxsx?sf nflu of] Ps ;/n Pj+ emGem6/lxt k|lqmofsf] -Go"gtd ?= ! nfv b]lv lng ;lsg]_
cfsif{s Aofhb/ ePsf] shf{ of]hgf xf] .
d]uf 8fO/]S6 a}+lsË

e/kbf]{ Pj+ ;'/lIft cgnfOg a}+lsË ;]jf d]uf 8fO/]S6 a}+lsËn] u|fxsnfO{ cfkm\gf] 3/, sfof{no jf OG6/g]6 ;'ljwf pknAw ePsf]
s'g} klg :yfgaf6 @$ ;} 306f, #^% lbg g} a}+lsË ;'ljwfsf] nflu ;Ifd agfPsf] 5 . d]uf 8fO/]S6 a}+lsË ;]jf JolQmut tyf
;+:yfut b'a} y/Lsf u|fxsx?n] pkof]u ug{ ;Sb5g\ . o;af6 u|fxsx?n] cfk\mgf] vftfdf ePsf] sf/f]af/sf] lj:t[t hfgsf/L lng,
r]s dfk{mt /sd e'QmfgL eP gePsf] hfgsf/L lng, lgIf]k tyf shf{sf] hfgsf/L lng tyf a}+s leq}sf] ljleGg vftfdf /sdfGt/
ug{ ;d]t ;Sb5g\ . ;fy} of] ;]jfnfO{ ;/n Pj+ yk ;'/lIft agfpg a}+sn] Two Factor Authentication sf] ljlw k|of]u u/]sf] 5 .
s/kf]/]6 a}+lsË
b]zsf 7"nf Jofkfl/s Pj+ cf}Bf]lus k|lti7fgx?sf] ljQLo cfjZostfsf ;fy} k|lt:kwf{Tds cj:yf ;d]tnfO{ Wofgdf /fVb} oL
k|lti7fgx?sf] Joj;fo j[l4 of]hgfnfO{ a}+sn] /fd|f];Fu a'‰b} cfPsf] 5 . d]uf s/kf]/]6 a}+lsËn] d'n'ssf oL k|lti7fgsf ;fy;fy}
ax'/fli6«o sDkgLx?nfO{ ;d]t nlIft u/L pxfFx?sf] ;~rfngdf cfjZos ljQLo ;dfwfgsf nflu ljleGg ;]jfx? pknAw u/fpFb}
cfPsf] 5 . o;sf nflu cfjZostf cg';f/sf] rfn" kF'hL shf{, k|tLtkq, cfoft÷lgof{t shf{, l8df08 shf{, cfjlws shf{, laN;

kmfOgfG;, k|f]h]S6 kmfOgfG; nufotsf ljljw shf{ of]hgfx? k|bfg ub}}{ cfPsf] 5 h;n] u|fxssf] cf}Bf]lus÷Jofj;flos cfjZostf
kl/k"lt{ ug{ ;xh agfPsf] 5 . d]uf a}+s;Fusf] ;xsfo{åf/f Joj;foLx?n] z'?jft b]lv cGTo;Dd cfjZos kg]{ ;a} k|s[ltsf ljQLo
cfjZostfx?nfO{ k"lt{ ug{ ;S5g\ .
;fgf tyf demf}nf pBf]u Joj;fo -P;PdO{_÷ld8 s/kf]/]6 shf{

b]zleq xnf]b]lv xfO8«f];Dd cfj4 hgtfx?nfO{ ljQLo ;]jf pknAw u/fpg] sfo{df ;fgf tyf demf}nf -P;PdO{_ pBd;Fu ;DalGwt
If]qnfO{ lj:tf/ ub}{ a}+lsË ;]jfsf] dfWodaf6 d'n'ssf] cfly{s ljsf;df of]ubfg k'¥ofpg] ;f]rsf ;fy a}+sn] ;fgf tyf demf}nf
pBf]u Joj;fo -P;PdO{_ shf{ u|fxs ;dIf k|:t't u/]sf] 5 h;n] ;fgf tyf demf}nf pBdx?nfO{ ljQLo ;'ljwf dfq} pknAw
gu/fO{ ljQLo sf/f]af/sf] cEof;, pBd Joj:yfkg tyf ahf/ ljsf;df klg a}+sn] k|f]T;fxg ub{5 . o;sf cnfjf ;fgf
pBf]u÷Joj;fo tyf 7"nf s/kf]/]6sf] aLrdf /x]sf dWo cfsf/sf pBf]u÷Joj;fodf ;d]t Wofg s]lGb|t u/L a}+sn] ld8 s/kf]/]6 ju{sf
u|fxsx?nfO{ ljQLo ;]jfx? k|bfg ub}{ cfPsf] 5 . P;PdO{÷ld8 s/kf]/]6 cGtu{t a}+sn] lgIf]k b]lv shf{;Ddsf u|fxsnfO{ a[xt
;]jf pknAw u/fpFb} cfPsf] 5 .
d]uf sf8{
a}+ssf] Pl6Pd ;+Vof !)* k'u]sf] 5 h; dWo] @@ j6f zfvf /x]sf :yfg eGbf cGo :yfgdf /x]sf 5g\ . a}+sn] cfjZostf
cg';f/ u|fxsx?nfO{ yk ;'ljwf k'¥ofpg] x]t'n] Pl6Pd h8fg ug{ cGo ;DefJo :yfgx?sf] cWoog sfo{ ;d]t cl3 a9fPsf] 5 .
a}+sn] le;fsf] cflwsfl/s ;b:otf k|fKt u/L cfk\mgf u|fxsx?nfO{ ljZj:t/Lo ;'ljwf k|bfg ug]{ x]t'n] le;fsf ljleGg k|sf/sf
Chip-based sf8{ ;'ljwf pknAw u/fFpb} cfPsf] 5 . h; cGtu{t Chip-based 8]lj6 tyf qm]l86 sf8{ /x]sf 5g\ . ;fy} ljb]z
e|d0fsf nflu a}+sn] lk|k]8 6«fen sf8{ tyf u|fxssf] cfjZostf cg';f/ cGt/f{li6«o qm]l86 sf8{sf] ;d]t Joj:yf u/]sf] 5 . a}+ssf]
sf8{sf] ;~hfn lj:tf/ ug]{ of]hgf cg'?k a}+sn] Mastercard sf] cflwsfl/s ;b:otf k|fKt u/L cfjZos sfo{ cufl8 a9fPsf] 5 .
;fy} Union Pay International cGtu{tsf] sf8{x? cfk\mgf] Pl6Pd ;~hfndf rNg] Joj:yf ul/Psf] 5 .
le;fsf u|fxsx?n] sf8{ dfkm{t Pl6Pdaf6 gub e'QmfgLsf] ;]jfsf ;fy;fy} Jofkfl/s s]Gb| / cflwsfl/s e-Commerce ;~rfng
ug]{ ;~rf/–;~hfnaf6 ljleGg lsl;dsf ;]jf tyf ;'ljwfx? vl/b ug{ ;Sb5g\ . a}+sn] xfn} 3D Secured Service cGtu{t u|fxsn]
cfk\mgf] sf8{ dfkm{t online sf/f]af/ ug{ ;Sg] ;'/lIft ;'ljwfsf] z'?jft u/]sf] 5 .
3D secured service cGtu{t u|fxsn] sf/f]af/ ubf{ df]afOn tyf Od]ndf k|fKt x'g] OTP (One Time Password) sf] k|of]u u/L
sf/f]af/sf] Approval ug]{ Joj:yf ul/Psf] 5 h;n] sf/f]af/nfO{ cem} ;'lglZrt tyf ;'/lIft ub{5 .
cfk\mgf u|fxsx?nfO{ :jb]zL ;~hfndf yk ;]jf ;'ljwf k|bfg ug]{ p2]Zon]] NPN tyf SCT Network ;+u klg a}+s cfj4 ePsf] 5 .
cGt/f{li6«o sf8{ e'QmfgL dfkb08 / g]kfn /fi6« a}+ssf] e'QmfgL ;]jf ljefusf] lgb]{zg adf]lhd a}+sn] cfk\mgf u|fxsx?nfO{ EMV
Chip-based sf8{ hf/L u/]sf] 5 eg] ;f]xL cg'?k a}+sn] cfk\mgf Pl6Pd d]l;gx?nfO{ klg EMV Compatible agfO{ ;s]sf] 5 .
g]kfn ;/sf/ tyf g]kfn /fi6« a}+ssf] gublalxg sf/f]af/nfO{ a9fjf lbg] gLltnfO{ cfTd;ft ub}{ a}+sn] u|fxs tyf Jofkf/Lx?nfO{
l8:sfpG6\, Sof;Aofs / l/jf8{ kf]OG6 h:tf 5'6x? a]nf a]nfdf k|bfg ub}{ cfPsf] 5 .
a}+sn] ljleGg laqmL tyf ;]jf s]Gb|x?df EMV Compatible POS Machine :yfkgf ub}{ cfPsf] 5 h;n] ubf{ u|fxsx?n] ;f]em}
cfk\mgf] sf8{ dfkm{t ;]jf ;'ljwf vl/b ug{ ;Sb5g\ . ;fy} qm]l86 sf8{ cGtu{t Insta Buy ;'ljwf lnO{ u|fxsx?n] vl/b u/]sf
;]jf tyf dfn;fdfgx? EMI dfkm{t e'QmfgL ug{ ;Sb5g\ .
a}+sn] sf8{ ;'ljwfsf cltl/Qm df]afOn tyf OG6/g]6 a}+lsË ;'ljwf klg lbFb} cfO/x]sf] 5 h;af6 u|fxsx?n] cfk\mgf] df]afOn tyf
OG6/g]6 a}+lsË dfkm{t cfk\mgf] vftfsf] ljj/0f x]g]{, vftfaf6 /sd 6«fG;km/ -leqL tyf afx\o vftf_ ug]{, qm]l86 sf8{sf] jSof}tf
/sd e'QmfgL ug]{, cfk\mgf] vftfdf ePsf] sf/f]af/sf] hfgsf/L lng], a}+s ;DaGwL ljleGg ;]jf ;'ljwfsf] hfgsf/L lng] / ljleGg
lsl;dsf ;]jf ;'ljwfx?sf] e'QmfgL ;lhn} ug{ ;Sb5g . df]afOn a}+lsË ;'ljwfaf6 u|fxsn] cfk\mgf] e'QmfgL tflnsf agfO ;f]xL
cg';f/ lgoldt ?kdf ;]jf e'QmfgL tyf Aofh e'QmfgL ug{ ;Sb5g . a}+sn] df]afOn a}+lsË ;'ljwfnfO{ cTofw'lgs ug]{ x]t'n] Mega
QR Code Merchant Payment System (Scan to Pay) k|ljlw k|of]udf NofPsf] 5 . o; k|ljlw cGtu{t u|fxsx?n] s'g} klg ;fdfg
vl/b ubf{ Jofkf/Lx?n] pknAw u/fPsf] Static QR Code Scan u/L t'?Gt lan e'QmfgL ug{ ;Sb5g\ . ;fy} Mega QR Code
Merchant Payment System k|ljlw cGtu{t Jofkf/Lx?n] 8fOgflds QR -cfk\mgf] ;fdfgsf] d'No a/fa/sf] QR Code cfkm}+ lgsfNg
;Sg] ;'ljwf_ k|of]u ug{ ;Sb5g, k]d]G6 ljj/0f -/sd, sf/f]af/ ePsf] ldlt, kmf]g gDa/_ x]g{ ;Sb5g\, k]d]G6af6 k|fKt ePsf] /sd

t'?Gt} cfk\mgf] a}+ssf] vftfdf hDdf ug{ / c? yk ;'ljwf h:t} a}+sdf /sd 6«fG:km/ ePsf] 5 ls 5}g eg]/ kSsf ug{ ;Sb5g\,
nlug kf;j8{ abNg / cfk\mgf] lkm+u/lk|G6 xfNg ;Sg]5g\ .
Mega QR Code Merchant Payment System ;]jfsf yk kmfO{bfx? lgDgfg';f/ 5g\ M

 ;lhnf], ;/n / ;'/lIft e'QmfgL
 ;dosf] art / lx;fa /fVg ;lhnf]
 ljb]zLx?af6 e'QmfgL lng ;lsg] -xfnnfO{ Union Pay International Pk dfkm{t lan e'QmfgL ug{ ;lsg] / lgs6 eljiodf
Alipay, WeChat Pay, VISA, Mastercard af6 klg e'QmfgL lng ;lsg]5_
 c? ;]jfdf nfUg] vr{ eGbf QR Code ;]jf lgs} ;:tf] x'G5 .
d]uf lgIf]k
;dfhsf ljleGg If]qaf6 ljQLo >f]tsf] ;+sng u/L t/ntfsf] l:ylt dha't ug{ a}+sn] g]kfnL tyf ljb]zL d'b|fdf ljleGg lgIf]k
of]hgfx? u|fxs ;dIf k|:t't u/]sf] 5 . ;dfhsf ;a} txsf u|fxsx?sf] cfjZostfnfO{ Wofgdf /flv rNtL, art, sn tyf d'2lt
lgIf]k cGtu{t ljleGg of]hgfx? a}+sn] NofPsf] 5 . a}+ssf lgIf]k of]hgfx? lgDgfg';f/ 5g\ M
d]uf nf]slk|o art vftf

;dfhsf ;a} JolQmx?sf nflu pko'Qm tyf cfsif{s ?kdf lgIf]k ;'/lIft /fVg] p2]Zon] d]uf nf]slk|o art vftf NofOPsf] xf] .
æljQLo ;dfj]lztfÆ eGg] a}+ssf] d'Vo p2]ZonfO{ dgg ub}{ NofOPsf] o; of]hgf cGtu{t vftf vf]Ng rfxg] u|fxsn] z"Go df}Hbftdf
;d]t vftf vf]Ng ;Sb5g\ . tna Joj:yfkg tyf a}+s÷ljQLo ;+:yf nufotsf sDkgLn] ;j{;fwf/0fsf nflu z]o/ lgisfzg ubf{
;d]t of] vftf pkof]u ug{ ;lsG5 . o; of]hgfdf a}+sdf vftf vf]Ng] u|fxsn] lgMz'Ns r]sa's, le;f 8]la6 sf8{ ;'ljwf tyf
cgnfO{g a+}lsË ;]jf k|fKt ug{ ;Sb5g\ .
d]uf z'ef/De art vftf

of] Pp6f art of]hgf xf] h;df u|fxsn] lgIf]k /sddf cfsif{s k|ltkmn kfpg'sf ;fy} ljleGg 5'6 ;'ljwf tyf ;]jfx? k|fKt ug{
;Sb5g\ . o; of]hgf cGtu{t u|fxsn] Go"gtd ?= !) xhf/ lgIf]k /sd vftfdf /fVg' kb{5 . u|fxsn] lgMz'Ns r]sa's, le;f
8]la6 sf8{ ;'ljwf tyf lgMz'Ns cgnfOg a+}lsË ;]jf k|fKt ug{ ;Sb5g\ . d]uf lghL a}+lsË tyf xf]d a}+lsË ;]jf ;d]t o;
of]hgfdf pknAw 5 .
d]uf k|j4{s art vftf

k|j4{sx?sf] 7"nf] tyf dha't ;~hfnnfO{ Wofgdf /flv a}+sn] d]uf k|j4{s art vftf of]hgf NofPsf] xf] . o; cGtu{t a}+ssf
k|j4{sx?n] z"Go df}Hbftdf ;d]t vftf vf]Ng ;Sg' x'g]5 eg] Go"gtd ?= !) xhf/ lgIf]k /sddf cfsif{s Aofh ;lxt r]sa's,
le;f 8]la6 sf8{ tyf cgnfO{g a}+lsË ;]jf lgMz'Ns k|fKt ug{ ;Sg' x'g]5 .
d]uf z]o/wgL art vftf

cToflws ;+Vofdf /x]sf] a}+ssf] ;j{;fw/0f z]o/wgLx?nfO{ nlIft u/L NofOPsf] of] lgIf]k of]hgfsf] p2]Zo z]o/wgLx?n] nfef+z
;xh 9+un] k|fKt ug]{ Joj:yf ldnf]; eGg] xf] . o; of]hgfsf ljz]iftfx? k|j4{s art vftf ;/x g} /x]sf] 5 .
d]uf :jfledfg art vftf

%) jif{ jf ;f] eGbf dflysf u|fxsnfO{ nlIft u/L of] of]hgf NofOPsf] xf] h;n] u|fxsnfO{ /fd|f] k|ltkmn cfh{g ug{ ;xof]u k'¥ofPsf]
5 . %) jif{ tyf ;f] eGbf dflysf gful/sx? o; art of]hgfdf ;xefuL x'g ;S5g\ h;df Go"gtd ?= ! xhf/df vftf vf]nL
cfsif{s Aofh k|fKt ug{ ;lsG5 . cGo cfsif{s ljz]iftfx?df u|fxsn] r]sa's, le;f 8]la6 sf8{ ;'ljwf tyf cgnfOg a+}lsË ;]jf
lgMz'Ns k|fKt ug{ ;Sb5g\ . o;sf ;fy} ns/df %) k|ltzt 5'6 tyf xf]d a}+lsË ;'ljwf ;d]t k|fKt ug{ ;lsG5 .
d]uf ;[hgzLn gf/L art vftf

a}+sn] !* jif{ jf ;f] eGbf dflysf dlxnfx?sf nflu d]uf ;[hgzLn gf/L art vftf of]hgf NofPsf] 5 . o; of]hgf cGtu{t
dlxnfx?n] Go"gtd ?= % ;odf vftf vf]Ng ;Sb5g\ h;df cfsif{s Aofh k|fKt ug{ ;lsG5 . u|fxsn] le;f 8]la6 sf8{ ;'ljwf,
lgMz'Ns r]sa's, lgMz'Ns cgnfOg a+}lsË, df]afOn a}+lsË ;]jf, ns/ ;'ljwfdf @% k|ltzt 5'6, l8df08 8«fkm\6 shf{df ;x'lnot

h:tf ;'ljwf k|fKt ug{ ;lsG5 . o;sf ;fy} of] of]hgf cGtu{t vftf vf]Nbf ljleGg pkef]Uo ;fdfu|L÷;]jf vl/bdf 5'6 k|fKt ug{
;lsG5 .
d]uf of]ª:6f/ art vftf

of] ljz]if u/L afnaflnsfsf nflu NofOPsf] art of]hgf xf] h;df !* jif{;Ddsf afnaflnsfx? ;xefuL x'g ;S5g\ . o;
of]hgf cGtu{t art vftf ;~rfng ug{ rfxg] u|fxsn] Go"gtd ?= ! xhf/df cfsif{s Aofhb/df vftf vf]Ng ;S5g\ . o;sf
cltl/Qm u|fxsnfO{ lgMz'Ns r]sa's, le;f 8]la6 sf8{ ;'ljwf, lgMz'Ns cgnfO{g a+}lsË ;]jf pknAw u/fOG5 . ;fy}, ;+/Ifsn]
cfkm\gf] vftfaf6 l;w} afnaflnsfsf] vftfdf /sd :yfgfGt/0f ug{ lgb]{zg klg lbg ;Sb5g\ .
d]uf sd{rf/L art vftf

of] ljz]if u/L g]kfnsf lghfdtL ;]jf / lghL If]qdf sfo{/t sd{rf/Lx?sf nflu NofOPsf] art of]hgf xf] h;df Go"gtd
?= ! ;odf vftf vf]Ng ;lsG5 . o;}u/L, u|fxsn] lgMz'Ns r]sa's, le;f 8]la6 sf8{ ;'ljwf, lgMz'Ns 8fO/]S6 a+}lsË ;]jf,
l8df08 8«fkm\6 hf/L ubf{ nfUg] z'Nsdf %) k|ltzt 5'6 k|fKt ug{ ;Sb5g\ . ;fy}, vftfjfnsf] lgwg x'g uPdf d[To' aLdf ;'ljwf
-vftfdf sfod lgIf]ksf] rf/ u'0ff cyjf ?= % nfv dWo] h'g sd x'G5 ;f] /sd aLdf sDkgLaf6 k|fKt x'g]_, ljb]zL d'b|fsf] ;6xLdf
;x'lnotsf ;fy} pkef]Qmf shf{x?df cfsif{s Aofhb/ ;d]t pknAw 5 .
d]uf o'y dfO{ a}+s P6 SofDk; csfpG6

ljz]if u/L sn]hdf cWoog ug]{ ljBfyL{sf nflu nlIft u/L NofOPsf] art of]hgf xf] h;df Go"gtd ?= @ ;odf vftf
vf]Ng ;lsG5 . o;sf cltl/Qm u|fxsn] lgMz'Ns r]sa's, le;f 8]la6 sf8{ ;'ljwf, lgMz'Ns cgnfOg a+}lsË ;]jf, lgMz'Ns
:6]6d]G6, l8df08 8«fkm\6 hf/L ubf{ tyf :jLkm\6sf] dfWodaf6 /sd :yfgfGt/0f ubf{ nfUg] z'Nsdf %) k|ltzt 5'6, u'8km/ k]d]G6 tyf
Aofn]G; ;l6{lkms]6 ;]jf k|bfg ul/G5 . ;fy} o; k|sf/sf] vftfsf u|fxsn] pRr lzIff cWoogsf nflu ?= %) nfv;Dd cfsif{s
Aofhb/df z}lIfs shf{ ;d]t k|fKt ug{ ;Sg] Joj:yf 5 .
d]uf pTs[i6 art vftf

o; of]hgf cGtu{t u|fxsn] Go'gtd ?= @% xhf/ lgIf]k vftfdf /fVg' kb{5 . u|fxsn] r]sa's, le;f 8]la6 sf8{ ;'ljwf, cgnfOg
a+}lsË ;]jf lgMz'Ns k|fKt ug{ ;Sb5g\ .
d]uf dfOqmf] art vftf

d]uf a}+sn] cy{tGqsf] d"n cfwf/sf] ?kdf /x]sf] s[lif If]qdf ;+nUg ljkGg ju{nfO{ nlIft u/L Jofj;flos k|ltlglwsf] dfWodaf6
vf]Ng ;lsg] u/L d]uf dfOqmf] art vftf NofPsf] xf]] h;df Go"gtd ?= % df vftf vf]Ng ;lsG5 .
d]uf/]ld6 art vftf

ljb]zdf d]xgtn] sdfPsf] /sd l;w} kl/jf/sf] xftdf lbg ;lsg] u/L d]uf/]ld6 art vftf a}+sn] NofOPsf] xf]] h;df z"Go
df}Hbftdf vftf vf]Ng ;lsG5 . u|fxsn] r]sa's, cgnfOg a}+lsË ;]jf, Psfp06 :6]6\d]G6 ;'ljwf lgMz'Ns k|fKt ug{ ;Sb5g\ .
;fy} ?= @ nfv;Ddsf] sf/f]af/df lgMz'Ns PlalaP;, le;f 8]la6 sf8{ ;'ljwfdf @% k|ltzt 5'6, d]uf df]afOn a}+lsËdf %) k|ltzt
5'6 k|fKt ug{ ;Sb5g\ . u|fxsn] vftf vf]Ngsf] nflu d]uf/]ld6sf] /]ld6\ofG; k]d]G6 l:nk, js{ kld{6, le;f, lk=cf/= jf ljb]zL
kl/rokq cfjZos kb{5 .
d]uf dft[e"ld art vftf

d]uf a}+sn] ljb]zdf a;]/ vftf vf]Ng ;lsg] u/L d]uf dft[e"ld art vftf NofPsf] xf]] h;df z'Go df}Hbftdf vftf vf]Ng ;lsG5 .
;fy} cgnfO{g a}+lsË÷df]afO{n a}+lsË, PlalaP; ;'ljwf tyf r]sa's hf/Ldf !)) k|ltzt 5'6, le;f 8]lj6sf8{ hf/L ubf{ @% k|ltzt
5'6 k|fKt ug{ ;Sb5g\ . u|fxsn] ljb]zaf6 g} a}+ssf] ;]jf tyf shf{sf] hfgsf/L klg k|fKt ug{ ;Sb5g\ . u|fxsn] vftf vf]Ngsf]
nflu g]kfnL gful/stf, kf;kf]6{, ;DalGwt b]zsf] sfo{ Ohfhtkq cfjZos kb{5 .
d]uf hLjg;fyL art vftf

j}jflxs lhjgsf] tof/Ldf /x]sf jf ljjflxt hf]8LnfO{ k|fyldstfdf /fv]/ NofOPsf] …d]uf hLjg;fyL art vftfÚ of]hgfdf cfsif{s
;'ljwfx? pknAw 5g\ . Go"gtd ?= % xhf/d} vf]Ng ;lsg] of] vftfdf q}dfl;s ?kdf e'QmfgL x'g] u/L cfsif{s Aofhsf] Joj:yf 5 .

o; of]hgfdf u|fxsx?nfO{ r]sa's, cgnfOg a}+lsË ;'ljwf, csfpG6 :6]6d]G6, ;L–cf:jf nufotsf ;'ljwf lgMz'Ns ?kdf k|fKt
x'G5 . d]uf le;f 8]la6 / qm]l86 sf8{, d]uf :df6{ df]afOn a}+lsË nufotsf ;'ljwf ;d]t k|fKt x'g] of] of]hgfdf u|fxsx?nfO{
?= % nfv;Ddsf] lgMz'Ns b'3{6gf d[To' aLdf, ?= %) xhf/;Ddsf] lgMz'Ns :jf:Yo aLdf, q]ml86 sf8{ lng'ePsf u|fxsx?nfO{
q]ml86 sf8{af6 ;fdfg vl/bsf nflu ?= % nfv;Ddsf] OPdcfO{ ;'ljwf nufot cGo ljz]if 5'6x? ;d]t pknAw 5g\ .
d]uf :jl0f{d art vftf

o; of]hgf cGtu{t ?= % xhf/d} vftf vf]nL cfsif{s Aofh nufot ljleGg ;'ljwfx? k|fKt ug{ ;lsG5 / r]sa's, cgnfOg a}+lsË,
le;f 8]la6 sf8{, csfpG6 :6]6d]G6 lgMz'Ns kfOG5 . o;} u/L ?= @ nfv;Dd PlalaP; ;]jf lgMz'Ns l/Psf] 5 .
d]uf /fO{lhË art vftf

of] of]hgf cGtu{t ?= !) xhf/d} vftf vf]Ng ;lsg] u/L cfsif{s Aofh nufot ljleGg ;'ljwfx? ;dfj]z ul/Psf] 5 . of]
of]hgfdf r]sa's, cgnfOg a}+lsË, csfpG6 :6]6d]G6, l;–cf:jf ;'ljwf lgMz'Ns kfOG5 . o:t} ?= @ nfv;Dd PlalaP; ;]jf
lgMz'Ns ul/Psf] 5 .
d]uf ;j{lk|o art vftf

cToflws ;]jf tyf ;'ljwfx? /x]sf] of] vftf vf]Nbf u|fxsn] Psftk{m pRr Aofhb/ tyf csf]{tkm{ ljleGg ;]jf tyf ;'ljwfx?
lgMz'Ns ?kdf k|fKt ug{ ;S5g . Go"gtd ?= %) xhf/df vf]Ng ;lsg] of] vftfdf q}dfl;s ?kdf e'QmfgL x'g] u/L pRr Aofhb/
k|bfg ul/G5 . of] of]hgdf u|fxsx?nfO{ r]sa's, cgnfOg a}+lsË, csfpG6 :6]6\d]G6\, ;L–cf:jf nufotsf ;'ljwf lgMz'Ns ?kdf
k|bfg ul/G5 . To:t} lgMz'Ns d]uf le;f 8]la6 / qm]l86 sf8{, d]uf :df6{ df]afOn a}+lsË nufotsf ;'ljwf ;d]t lng kfOg] o;
of]hgfdf u|fxsx?nfO{ ?= % nfv;Ddsf] lgMz'Ns b'3{6gf d[To' aLdf, ?= ! nfv;Ddsf] lgMz'Ns :jf:Yo aLdf, ?= % xhf/;Ddsf]
cf}ifwL pkrf/ vr{ tyf q]ml86 sf8{ lng'ePsf u|fxsx?nfO{ q]ml86 sf8{af6 ;fdfg vl/bsf nflu ?= % nfv;Ddsf] OPdcfO{
;'ljwfsf] ;d]t Joj:yf /x]sf] 5 .
d]uf skf]{/]6 a]lglkm6 ;]leË vftf

of] ljz]if u/L g]kfnsf lghfdtL ;]jf / lghL If]qdf sfo{/t sd{rf/Lx?sf ;fy} ljleGg k]zfdf ;+nUg JolQmTjx?sf nflu
NofOPsf] art of]hgf xf] h;df Go"gtd ?= ! xhf/df vftf vf]Ng ;lsG5 . u|fxsn] lgMz'Ns r]sa's, lgMz'Ns csfpG6
:6]6\d]G6, lgMz'Ns l;–cf:jf ;'ljwf, lgMz'Ns cgnfO{g a+}lsË ;]jf k|fKt ug{ ;Sb5g\ . ;fy} ?= @ nfv;Ddsf] sf/f]af/df lgMz'Ns
PlalaP;, le;f 8]la6 sf8{df klxnf] jif{ nfUg] hf/L z'Nsdf 5'6, lgMz'Ns d]uf df]afOn a}+lsË -klxnf] jif{_, le;f qm]l86 sf8{sf]
Jfflif{s z'Nsdf %) k|ltzt 5'6, International Visa Travel Card df %) k|ltzt 5'6 -hf/L z'Nsdf_, sd{rf/Lx?sf nflu lgMz'Ns
:jf:Yo aLdf ?= ! nfv;Dd -c:ktfn egf{ ePdf_ / ?= % xhf/ -cf]=lk=8L= ;]jf c:ktfndf lnPdf_, sd{rf/Lsf] b'3{6gf d[To' aLdf
se/]h ?= & nfv ;Dd, 3/ shf{ tyf ;jf/L shf{sf] k|zf;lgs z'Nsdf @% k|ltzt 5'6, ljb]zL d'b|fsf] ;6xLdf ;x'lnotsf ;fy}
pkef]Qmf shf{x?df cfsif{s Aofhb/ ;d]t pknAw 5 .
d]uf gfu/Ls ;d[l4 art vftf

æ;d[l4;Fu hf]8f+} gftfM ;a} g]kfnLsf] a}+s vftfÆ gf/f sf] ;fy cfPsf] k|wfgdGqL of]hgf ævf]nf}+ a}+s vftf cleofg, @)&^Æ nfO{
;xof]u k'¥ofpg] p2Zon] d]uf a}+sn] d]uf gfu/Ls ;d[l4 art vftf of]hgf NofPsf] xf] . of] of]hgf cGtu{t s'g} klg g]kfnL
gfu/Ls h;sf] s'g} klg a}+sdf vftf gePsfn] ?= !)) sf] Go"Gtd df}Hbftdf g} vftf vf]Ng ;Sg]5g\ . h;sf nflu a}sn]
cfk\mgf] ;fdflhs pQ/bfloTj lzif{s dfkm{t x/]s vftfdf ?= !)) yk ub{5 . o;sf ;fy} o; of]hgf cGtu{t /x]/ d]uf :df6{
df]afOn a}+lsË / lehf 8]la6 sf8{ klg lgMz'Ns k|fKt ug{ ;Sg]5g\ .
d]uf dfof art vftf

o; of]hgf cGtu{t d]uf a}+sn] jfl0fHo a}+sx?n] art vftfdf k|bfg ub}{ cfPsf] aLdf ;'ljwfx? dWo] xfn;Dds} clws aLdf ;'ljwf
cyf{t ?= !,%),)),))) ;Dd ;'/If0f k|bfg ub}{ cfPsf] 5 . o; art of]hgfdf tLg lzif{s (General, Standard & Super) df
jlu{s/0f u/L vftf vf]Ng] Joj:yf ul/Psf] 5 / ;f]df qmdz ?= !),))), ?= @),))) / ?= #),))) Go"gtd df}Hbft sfod x'g'kg]{5 .
o; of]hgf cGtu{t vftfjfn tyf lghsf] kl/jf/ ;d]t u/L tLg ju{df qmdzM ?= $@,)),))), ?= ^%,)),))) / ?= !,%),)),)))
a/fa/sf] aLdf ;'ljwf k|bfg ub}{ cfPsf] 5 . o;sf ;fy}, o; of]hgfdf cfsif{s Aofh nufot le;f 8]la6 / d]uf :df6{ df]afOn
a}+lsËdf klg ;t k|ltzt;Dd 5'6 ;'ljwfx? k|fKt ug{ ;lsG5 .

d]uf sn l8kf]lh6 vftf

d]uf a}+sn] cfkm\gf u|fxsx?nfO{ sn vftfsf] ;'ljwf pknAw u/fpFb} cfPsf] 5 . o; vftfdf lgIf]k /sdsf] cfwf/df cfsif{s
Aofhb/ k|bfg ul/G5 .
d]uf d'2lt vftf

d]uf a}+sn] ljleGg lglZrt cjlwsf] nflu cfsif{s Aofhb/sf ljleGg d'2lt vftfx? u|fxsx? ;dIf k|:t't ub{} cfPsf] 5 .
d]uf /]ld6
d'n'ssf] cfly{s cy{tGqdf dxTjk"0f{ of]ubfg ljk|]if0f (Remittance) sf] /x]sf] tYo ;a}af6 :jLsf/ ePs} ljifo xf] . ctM
ljk|]if0fsf] dfWodaf6 b]znfO{ k|fKt x'g] Jofj;flos nfenfO{ yk of]ubfg k'¥ofpg ;d]t d]uf a}+ssf] kxn /xFb} cfPsf] 5 . o;}
cg'?k ljk|]if0f Joj;fonfO{ cl3 a9fpg tyf ljk|]if0f Joj;fosf cj;/x?sf] vf]hL ub}{ a}+sn] cfk\mgf u|fxssf nflu a[xt ljk|]if0f
;]jf pknAw u/fpFb} cfPsf] 5 h'g lgDgfg';f/ 5g\M
 :jLk\m6 6«fG;km/ -ljb]zsf h'g;'s} d'n'saf6 g]kfn leqg] ljk|]if0f ;]jf_
 l8df08 8«fk\m6 -g]kfn leq jf aflx/ hfg] ljk|]if0f vf; u/L ef/t_
 d]uf /]ld6 -g]kfn leqsf] s'g} Ps :yfgaf6 csf]{ :yfgdf /sd :yfgfGt/0f, vf8L, o"/f]k tyf cd]l/sf nufotsf ljZje/Lsf
d'n'sx?af6 g]kfn lelqg] ljk|]if0fsf] nflu a}+ssf] cfkm\g} ljk|]if0f k|0ffnL_
 cGo ljk|]if0f ;]jf k|bfosx?;Fu Jofj;flos ;xsfo{ .
d]uf a}+ssf] ;'/lIft, j]adf cfwfl/t tyf k|of]ud}qL /]ld6\ofG; ;]jf d]uf /]ld6n] b]zleq, vf8L tyf cGo /fi6«x?af6 ;xh /
t'?Gt} ljk|]if0fsf] sf/f]af/ ;Dej agfPsf] 5 . :6]6 ckm cf6{ 6]Sgf]nf]hL;Fu ;';lHht, d]uf /]ld6 ;]jf b]ze/ a}+ssf ;a} zfvf /
/]ld6\ofG; Ph]G6sf :yfgx?df pknAw 5 . d]uf /]ld6sf Ph]G6x? @%)) eGbf a9L /x]sf 5g\ . o; ;~hfnnfO{ lg/Gt/ ?kdf
d'n'ssf s'gf sfKrf;Dd / cGo ljleGg b]zx?df ;d]t lj:tf/ ub}{ n}hfg] a}+ssf] nIo 5 .
/]ld6\ofG; ;]jfx?
!= gub lksck
o; ;]jfn] u|fxsnfO{ Ps ldg]6 leq tTsfn k};f :yfgfGt/0f ug{ / k|fKt ug{ ;Dej agfPsf] 5 .
@= vftf qm]l86
o; ;]jfn] u|fxsnfO{ d]uf a}+s / cGo a}+sx? / d]uf /]ld6 Ph]G6 g]6js{ leqsf ljQLo ;+:yfsf] vftfdf k};f k7fpg ;lsG5 .
d]uf df]afOn a}+lsË

d]uf a}+sn] F1 Soft ;Fu ;fe]mbf/L u/L df]afOn kmf]g dfk{mt\ k|ljlwo'Qm df]afOn a}+lsË ;]jf NofPsf] 5 . u|fxsx?n] eSewa tyf
Fonepay h:tf gljgtd ljB'tLo e'QmfgL k|0ffnL dfk{mt\ ;xh Pj+ ;'/lIft ?kd} cfkm\gf] a+}lsË sf/f]af/ af/] hfgsf/L kfpg ;Sg]5g\ .
df]afOnaf6} cfk\mgf] sf/f]af/sf] ;"rgf k|fKt ug]{, df}Hbft ljj/0f k|fKt ug]{, /sd :yfgfGt/0f ug]{, lan e'QmfgL ug]{ nufot cGo
ljleGg ljQLo ;'ljwfx? a}+ssf u|fxsx?n] k|fKt ug{ ;Sg' x'g]5 . OG6/g]6af6 ul/g] sf/f]af/df P;PdP;sf] z'Ns nfUg] 5}g .
d]uf dfOqmf] a}+lsË sfo{qmd

ljQLo ;dfj]lztfaf6 cfly{s ;zlQms/0f
d]uf dfOqmf] a}+lsË d]uf a}+s g]kfn lnld6]8sf] Ps gd"gf sfo{qmd xf] . b]zsf] u|fdL0f e]udf ljQLo kx"Fr lj:tf/ ug]{ p2]Zon] cfly{s
?kdf ljkGg tyf lk5l8Psf] u|fxssf] 3/b}nf]d} k|ltkmnd"ns Pj+ u'0f:t/Lo a}+lsË ;]jf k|bfg ug'{ o;sf] d'Vo nIo xf] . u|fdL0f
If]qsf n3' Joj;foLx?sf] Jofj;flos cfjZostf cg';f/ df]afOn tyf pRr k|ljlwo'Qm cTofw'lgs pks/0f dfk{mt a}+sn]
zfvf/lxt a+}lsË ;]jf ;~rfng u/L n3'shf{, n3'art h:tf ;]jfx? k|bfg ub}{ cfPsf] 5 . u|fxsd}qL k|0ffnL, pRr bIf hgzlQm,
u|fxssf] Jofj;flos cfjZostf cg'?ksf ljQLo ;]jf d]uf dfOqmf] a}+lsË sfo{qmdsf d'n dGq x'g\ . d]uf dfOqmf]n] n3' Joj;fodf
;+nUg ;fgf Joj;foLx?nfO{ pRr:t/Lo n3'ljQ ;]jf k|bfg ub}{ a}+ssf demf}nf tyf 7"nf Joj;foLx?;Fu ;dGjo u/fO{ ahf/ d"No
>[ª\vnf k4lt (Value Chain) df cfa4 u/fpFb5 . ;fy}, Jofj;flos ljsf;sf] ;DefJotfnfO{ clej[l4 ug{ d]uf s/kf]/]6, d]uf ld8
s/kf]/]6÷P;=Pd=O{ / d]uf dfOqmf]af6 ;~rflnt sfo{qmdx?n] ;dfhsf pRr, dWod / Go"g ju{sf ;Dk"0f{ u|fxsx?nfO{ Ps} ;"qdf
cfj4 u/L ljQLo ;]jfsf ;fy;fy} k"0f{ Jofj;flos ;dfwfg k|bfg ug]{ d]uf dfOqmf] a+}lsË sfo{qmdsf] gLlt /x]sf] 5 .

cfwf/e"t ljz]iftfx?
 u|fdL0fIf]qsf Go"g cfo ePsf tyf ljkGgju{nfO{ nlIft sfo{qmd .
 ;dfj]zL sfo{qmdM s'g} hft hflt, j0f{, ju{, lnË, wd{, k]zf, If]q tyf /fhg}lts cf:yf cflbsf cfwf/df e]befj/lxt sfo{qmd .
 d"No >[ª\vnf k4ltdf cfwfl/t sfo{qmdM 7"nf, demf}nf tyf ;fgf Joj;foLx?nfO{ Ps} lsl;dsf] ljQLo ;]jf .
 u|fxssf] 3/b}nf]d} ;Dk"0f{ a+}lsË ;]jf tyf ;'ljwf k|bfg ul/g] .
 :yfgLo txdf shf{ ljZn]if0f k|lqmof k"/f ul/g] .
 ;/n Joj:yfksLo k|lqmofaf6 sd sfuhL emGem6 .
 ;fd"lxs dfu÷cfjZostfsf cfwf/df Jofj;flos tyf ;fdflhs ljsf;;Fu ;DalGwt tflnd .
 n3'ljQ dfq geO{ ;Dk"0f{ ;]jfx? ;d]l6Psf] dfOqmf] a}+lsË ;]jf .
d'Vo ;]jf tyf ;'ljwfx?

 rfn" k'FhL shf{ – cNksflng shf{ – n3' l8df08 nf]g – n3' clwljsif{ shf{
 cfjlws shf{
 JolQmut shf{
 n3' pkef]Qmf shf{
 cGo shf{
n3' shf{sf nflu cfjZos of]UotfM ;Dk"0f{ g]kfnL gful/s tyf sfg"gL dfGotfk|fKt ;+:yf .
d]uf ;/n n3'shf{M

æcufl8 a9fpg'xf];\ kl/>dL xftx?, tkfO{sf] k|ultdf xfd|f] lg/Gt/ ;fyÆ eGg] d"n gf/fsf] ;fydf d]uf ;/n n3'shf{
of]hgf a}+sn] NofPsf] 5 . o; shf{sf d'Vo ljz]iftfx? lgDgfg';f/ /x]sf 5g\ M
 shf{ ;Ldf M clwstd shf{ ?= !) nfv;Dd
 e'QmfgL ug'{ kg]{ cjlw M clwstd % jif{;Dd
 e'QmfgL M dfl;s ;dfg ls:tf
 k|of]hg M s[lif, Jofkf/, n3' pBd, j}b]lzs /f]huf/L, O–l/S;f, gljs/0fLo phf{, Go"g nfut 3/ nufot cGo cfod"ns sfo{x?
 lwtf] M v]tLof]Uo hUuf ;d]t /fVg ;lsg]
d]uf ;xsf/L Kofs]hM

d]uf a}+s g]kfn lnld6]8n] ;xsf/L ;+:yfx?;Fu ;xsfo{ u/]/ a}+lsË ;]jf gk'u]sf ljkGg ju{sf hgtfnfO{ ;]jf k'¥ofpg] d'Vo
p2]Zosf ;fy} ;xsf/L ;+:yf / o;sf kbflwsf/Lx?nfO{ d]uf /]ld6sf] Ph]G;L, qm]l86 sf8{, sn vftf, 8]lj6 sf8{, yf]s shf{
;'ljwf, shf{ ;]jf z'Nsdf 5'6 h:tf ;]jfx? Kofs]hdf pknAw u/fpg] u/]sf] 5 .
d]uf zfvf/lxt a}+lsË ;]jfM

b]zsf clwsf+z jfl0fHo a}+sx?af6 ;~rflnt sfo{qmdx? zx/L If]qdf l;ldt 5g\ . 7"nf tyf demf}nf Joj;foL dfq k|fyldstfdf
k/]sf] h:tf] b]lvG5 h;sf sf/0f u|fdL0f txsf clwsf+z hg;d'bfo, vf;u/L s[lif If]qdf ;+nUg ljkGgju{sf JolQm÷kl/jf/
cfw'lgs a}+lsË ;]jfaf6 jl~rt x'g' k/]sf] oyfy{nfO{ b[li6ut ub}{ d]uf a}+sn] cy{tGqsf] d"n cfwf/sf] ?kdf /x]sf] s[lif If]qdf
;+nUg ljkGgju{nfO{ nlIft u/L pxfFx?s} 3/b}nf]df ;]jf k|bfg ug{ zfvf/lxt a}+lsË ;]jf (Branchless Banking) ;~rfngdf
NofPsf] xf] . zfvf/lxt ;]jf lj:tf/ ubf{ dfgjLo tyf k|fljlws hf]lvdx? pRr x'g] ePsf]n] o; a}+sn] ;'/lIft k|fljlws pks/0f
dfk{mt k|To]s sf/f]af/nfO{ u|fxs :jo+sf] cf}+7f 5fkaf6 dfq cg'df]bg (Electronic Verification Through Thumb Impression) ug]{
tyf u|fxsx?nfO{ ljB'tLo sf8{ pknJw u/fpg] h:tf ;fjwfgLx? ckgfO{ sfo{qmd ;~rfng ul//x]sf] 5 . :yfgLo JolQmx?nfO{
Jofj;flos k|ltlglwsf ?kdf ljsf; ub}{ ;~rfng ul/g] of] ;]jfnfO{ d]uf dfOqmf] a}+lsË sfo{qmd;Fu cfa4 ul/Psf] 5 .
-s_ of] ;]jf sf7df8f+} pkTosf aflx/sf o; a}+ssf zfvf sfof{no /x]sf] :yfgaf6 lglZrt b"/L leq /xg] :yfgx?af6 ;~rfng
ul/G5 .
-v_ ;]jf k|bfg ug{ :yfgLo JolQm tyf ;+:yfx?nfO{ Jofj;flos k|ltlglw agfO{ Point Of Sale (POS) sf] k|of]u u/L ;~rfng
ul/Psf] 5 .
-u_ zfvf/lxt ;]jf lng rfxg] u|fxsx?nfO{ a}+sn] ljB'tLo sf8{ pknJw u/fpF5 .

-3_ k|To]s sf/f]af/ ug'{ k"j{ tyf sf/f]af/ ;DkGg u/] kZrft\ pQm POS n] cfjfhaf6 ;d]t sf/f]af/sf] cj:yfsf] ;"rgf lbG5 tyf
b'O{ k|lt Advice Print u5{ .
;]jf tyf ;'ljwfx?M

 u|fxsx?nfO{ zfvf/lxt ;]jfdf cfa4 ug]{ tyf vftf vf]Ng]
 art tyf e'QmfgL ;'ljwf
 Pp6f vftfaf6 csf]{ vftfdf /sd :yfgfGt/0f ug]{
 df]afOn kmf]g l/rfh{ tyf O{–6kck
 /]ld6\ofG; ;'ljwf
 vftfsf] df}Hbft x]g]{ tyf :6]6d]G6 5fKg
zfvf/lxt a}+lsË s]Gb|x?

qm=;= k|b]z lhNnf lgoGq0f ug]{ zfvf :yfgx? hDdf :yfg
! ! ´fkf ljtf{df]8 a/fbzL, emfkf, uf]Nwfk, xNbLaf/L, s'df/vf]6 %
@ ! df]/ª lj/f6gu/ af}bfxf, a'l9u+uf @
# ! df]/ª lj/f6gu/ @ /Ë]nL !
$ ! ;'g;/L lj/f6gu/ u9Lu+uf ufpFkflns -@_ @
% ! ;'g;/L w/fg w/fg, a/fxfIf]q @
^ @ wg'iff hgsk'/ ;a}nf !
& @ wg'iff nIdLlgof wg'iffwfd !
* @ ;nf{xL xl/jg nfnaGbL -@_, a/fyjf, afUdtL, OZj/k'/, xl/jg ^
( @ /f}tx6 xl/jg rGb|gLufxk'/ !
!) # l;Gw'kfNrf]s rf}tf/f ;f3fFrf]su9L -$_, 7"nf] l;?jf/L %
!! # sf7df8f}+ uf]+ua' wd{:ynL -@_, sfe|]:ynL #
!@ # sf7df8f}+ Dfxf/fhuh+ 6f]vf !
!# # sf7df8f}+ sn+sL rGb|flu/L, gfufh'{g @
!$ # sf7df8f}+ 6]s' lstL{k'/ gu/kflns !
!% # Nflntk'/ Hffjnfv]n dxfnIdL !
!^ # /;'jf :ofk|'mj]zL pQ/fv08, uf];fOs'08 @
!& @ af/f jL/u~h ! lhtk'/ l;d/f -@_, sn}of #
!* @ Kf;f{ jL/u~h @ ax'b/dfO{, k;f{u9L, ;v'jf k;f{gL #
!( # wflbª wflbªa];L l;ån]s, lgns07 gu/kflnsf @
@) # lrtjg gf/fo0fu9 e/tk'/ !
@! # lrtjg gf/fo0fu9 ! e/tk'/ !
@@ # lrtjg 6fF8L v}/gL gu/kflns !
@# # Dfsjfgk'/ x]6f}+8f x]6f}+8f, dgx/L @
@$ $ sf:sL kf]v/f kf]v/ dxfgu/kflnsf !
@% $ sf:sL Nf]vgfy kf]v/ dxfgu/kflnsf -@_ @
@^ % ?kGb]xL a'6jn z'4f]bg, ;}gfd}g, ltnf]Qdf, k/f}jf, s/flxof, %
@& % ?kGb]xL e}/xjf bofgu/, l;of/L @
@* % ?kGb]xL Dflgu|fd ltnf]Qdf !
@( % c3f{vfFrL c3f{vfFrL ;lGwvsf{ -@_, e'lds:yfg, dfnf/fgL, 5qb]j %
#) % bfª 3f]/fxL 3f]/fxL -#_, dfgk'/, b'?jf, gf/fo0fk'/ ^
#! % bfª t'N;Lk'/ 8fFuL;/g, zfGtLgu/, t'N;Lk'/ #
#@ ^ afFs] g]kfnu~h l;tfk'/, /fKtL;f]gf/L, vh'/f #
## & s}nfnL wgu9L uf}/Lu+uf, wgu9L -@_, rf}dfnf, 3f]8f3f]8L, hf]zLk'/ -@_, x;'lnof *

qm=;= k|b]z lhNnf lgoGq0f ug]{ zfvf :yfgx? hDdf :yfg

#$ & s~rgk'/ wgu9L s[i0fk'/ !
#% & c5fd ;fFkm]au/ dfv{', l;plb, 5/kl§, rf}/kl§, aGgLu9L hou9 %
#^ & 88]nw'/f hf]ua'9f k/z'/fd, cnLtfn @
#& $ kj{t s'Zdf kmn]jf; ahf/, df]bL, s'Zdf #
#* % kfNkf /fdk'/ /fh3/] !
#( $ :ofËhf /fdk'/ rfkfsf]6 ahf/ !
$) ! pbok'/ /f}tfdfO{ lqo'uf -@_ @
$! % Uf'NdL td3f; 5qsf]6 -@_, d';Lsf]6 -@_, dflnsf %
$@ # sfe|] l7ld ag]kf !
$# # l;Gw'nL l;Gw'nL tLgktg -@_ @
$$ ^ ;Nofg ;Nofg vnufF 5q]Zj/L -@_, af3rf}/, zf/bf -@_, agu9 s'leG8] ^
$% & bfr{'nf vnufF dxfsfnL gu/kflns -@_, dflnsf ch'{g #
$^ % slknj:t' c3f{vfFrL dx]Gb|sf]6 !
$& # g'jfsf]6 dxf/fhu+h yfgl;Ë !
hDdf !!(

cfly{s jif{ @)&%÷&^ df a}+sn] ;+:yfut ;fdflhs pQ/bfloTj cGtu{t

u/]sf] ;xof]u Pjd\ ;xsfo{x?sf] ;+lIfKt ljj/0f lgDg adf]lhd /x]sf]
lzIff If]qdf ;xof]u

 dxfnIdL k|fylds ljBfnonfO{ ;xof]u :j?k a}+sn] lzIf0f ;fdfu|L k|bfg u/]sf] / j[Iff/f]k0f ;DaGwL hfgsf/L Pj+ ;r]tgf hufpg]
p2]Zon] ljBfnosf] jl/k/L j[Iff/f]k0f ug{ ljBfyL{ / lzIfsx?;Fu a}+ssf k|ltlglwx?sf] klg ;xeflutf /x]sf] .
 OGb|fjtL ufpFkflnsfåf/f cfof]lht Inter-School Oratory Contest df ;xefuLx?nfO{ vfg]kfgL ljt/0f u/]/ a}+sn] ;xof]u
u/]sf] .
 Nepal Law Campus sf] k':tsfnonfO{ lh0ff]{åf/ ug{ ;xof]u u/]sf] .
 hf8f] df};ddf lztnx/af6 hf]ufpg] p2]Zon] uf]/vf lhNnfsf] led;]g ufpFkflnsf l:yt hfu]Zj/ dfWoflds ljBfnosf ul/a
kl/jf/sf ljBfyL{x?nfO{ Sweater ljt/0f u/]sf] .
 a}+ssf] cf7f}+ jflif{sf]T;jsf] pknIodf cfly{s cj:yfn] sdhf]/ t/ k9fO{df xf]gxf/ 5fqnfO{ cfly{s ;xof]u u/]sf] .
 cgfy afnaflnsfx?nfO{ cfTdlge{/ agfpg s[ofzLn ;+:yf Pourakhi Nepal dfkm{t a}+sn] To; ;+:yf;+u cfj4 afnaflnsfx?sf]
lzIffsf] nflu ;xof]u u/]sf] .
 5f]/Lx?sf]pHHjn eljionfO{ ;'lglZrt ug]{ k|of; :j?k a}+sn] ælzIff g} Hof]lt cleofgÆ cGtu{t k|To]s zfvfaf6 !÷! hgf
5fqfx?nfO{ 5gf}6 u/L !@ sIff;Ddsf] cWoogsf nflu …Ps zfvf, Ps 5f]/LÚ 5fqj[lQ of]hgfsf] z'?jft u/L cfly{s ;xfotf
Pj+ z}lIfs ;fdfu|L ljt/0f u/]sf] .
e"sDkaf6 IftLu|:t l;Gw'kfNrf]s lhNnfsf] ;'gsf]zL ufpFkflnsf l:yt >L hnkf dfWoflds ljBfnosf] dd{tsf nflu ;xof]u u/]sf] .

:jf:Yo If]qdf ;xof]u

 dlxnfx?nfO{nlIft u/]/ sf7df8f}+sf] wfkf;Ldf >Ls[i0f dfu{ 6f]n ljsf; ;ldltn] cfof]hgf u/]sf] :jf:Yo lzlj/ sfo{qmdnfO{
;kmn agfpg a}+sn] cfly{s ;xof]u k|bfg u/]sf] .
 d]uf a}+s g]kfn lnld6]8 / Disable Care Nepal sf] ;+o'Qm ;xsfo{df “World White Stick Day” sf] cj;/ kf/]/ cfvfFsf]
Hof]lt u'dfPsf JolQmx?sf] nflu a}+sn] %) j6f ;]tf] 58L k|bfg u/]sf] .
 Parkinson /f]uaf6 kLl8t JolQmx?sf] dfgl;s Pj+ zf/Ll/s ljsf;sf] nflu Nepalese Parkinson Disease Association
(NePDA) nfO{ Cross Trainer Machine k|bfg ug{ ;xof]u u/]sf] .
 UMN Community Hospital nfO{ a}+sn] d'6'sf la/fdLx?sf] d'6'sf] cj:yf hfFr ug]{ Ps yfg Automated External Defibrillator
Machine k|bfg u/]sf] .
 Society for Empowerment Nepal gfds ;+:yfn] sf7df8f}+sf] ;fFv' ahf/df cfof]hgf u/]sf] :jf:Yo lzlj/ sfo{qmddf a}+sn]
cfly{s ;xof]u k|bfg u/]sf] .
 District Community Eye Center gfds ;+:yfn] l;Gw'kfNrf]s lhNnfsf] rf}tf/fdf cfof]hgf u/]sf] cfFvf lzlj/ sfo{qmddf
;xof]u ug'{sf ;fy} sd{rf/Lx? klg ;xefuL eO{ :jod\ ;]jssf] ?kdf ;]jf u/]sf] .
 a}+sn] Nepal Cancer Survivors’ Society (NeCoSS) 4f/f cfof]lht Breast Cancer, Uteri Cancer / cfFvf lzlj/ ;~rfngsf]
nflu cfly{s ;xof]u k|bfg u/]sf] .
 nfoG; Sna ckm sf7df8f}+ lqmo;g4f/f cfof]lht /Qmbfg sfo{qmd ;~rfng ug{ a}+sn] cfly{s ;xof]u k|bfg u/]sf] .
 sf7df8f}+sf] z+vd'ndf ;fd'bflos cfFvf lzlj/nfO{ ;xof]u k|bfg u/]sf] .
 ;Nofg lhNnf l:yt a}+ssf] zfvf /x]sf] If]qsf afl;Gbfx?sf] nflu :jf:Yo lzlj/ ;~rfng ug{ a}+sn] ;xof]u u/]sf] .
 æPs Ps kfO{nfÆ gfds ;+:yfnfO{ :jf:Yo lzlj/ ;~rfng ug{ ;xof]u k|bfg u/]sf] .
 Breast Cancer ;DaGwL r]tgf clej[l4 ug{ / ljleGg ;Gb]zx? k|rf/k|;f/ ug{ Rose Foundation Nepal gfds ;+:yfn]
cfof]hgf u/]sf] Walkathon sfo{qmddf a}+sn] cfly{s ;xof]u k|bfg u/]sf] .

j[Iff/f]k0fdf ;xof]u
cf]vn9'Ëf lhNnfsf] ;'gsf]zL ufpFkflnsfdf ?b|fIf / af]lwlrtsf !)) j6f lj?jfx?sf] j[Iff/f]k0fsf] nflu d]uf a}+sn] Katuwal Help
Network Nepal dfkm{t ;xof]u u/]sf]] .
k|fs[lts k|sf]k kLl8tx?sf] nflu ;xof]u

 sflnsf]6 lhNnfsf] kN6gf ufpFkflnsfsf] vGbf ufpFdf cfunfuLaf6 kLl8tx?sf nflu a}+sn] vfBfGg ;fdfu|L vl/b u/L ;xof]u
u/]sf] .
 :ofËhf lhNnfsf] af9LkLl8tx?sf] nflu a}+sn] ;xof]u :j?k lqkfn ljt/0f u/]sf] .
;'/Iffsf] nflu ;xof]u

 ;'/Iff
l:ylt yk dha't agfpg] p2]Zon] a}+sn] dsjfgk'/ RofDa/ dfk{mt x]6f}8f ahf/sf] kflnv]rf]s, lhNnf k|zf;g sfof{no
sflnsf]6 dfk{mt dfgdf ahf/, lhNnf k|x/L sfof{no d':tfª dfk{mt hf]d;f]d ahf/, lhNnf k|x/L sfof{no sf:sL dfk{mt kf]v/f
/ lhNnf k|zf;g sfof{no ?kGb]xL dfk{mt l;åfy{gu/df CCTV h8fg ug{ cfly{s ;xof]u k|bfg u/]sf] .
;fIff/tf Pj+ ;Gb]zd"ns sfoqmd

 a}+sn]sf7df8f+}–kf]v/f, O6x/L–latf{df]8, a'6jn–e}/xjf / g]kfnu~h–sf]xnk'/ ;8sv08sf] efudf !%) j6f xfOj] af]8{x? dfk{mt
ljleGg ;Gb]zd"ns Kf|rf/k|;f/ u/]sf] h; cGtu{t 6«flkms tyf ;8s ;'/Iff ;Gb]z, jftfj/0f hfu?stf ;Gb]z, a}+lsË÷ljQLo
;Gb]z, dlxnf hfu/0f ;Gb]zx? /x]sf] . Pkm=Pd= dfk{mt klg ;Gb]zx? k|;f/0f ul/Psf] .
ljleGg ;fdflhs sfo{x?df ;xof]u

 j[4j[4fx?sf] nflu Day Care Center :yfkgf ug{ a}+sn] s'df/L 6f]n ljsf; ;ldltnfO{ e}lts ;fdfu|Lx? vl/b ug{ cfly{s
;xof]u k|bfg u/]sf] .
 hf8f] df};ddf lztnx/af6 hf]ufpg] p2]Zon] e}/xjfsf ;8s afnaflnsf tyf j[4j[4fx?nfO{ Anfª\s]6 ljt/0f u/]sf] .
 dlxnf ;zlQms/0fsf nflu s[ofzLn ;+:yf Federation of Women Entrepreneurs' Association of Nepal nfO{ ;xof]u k|bfg
u/]sf] .
 ;dfhdf dlxnf ;zlQms/0fnfO{ a9fjf lbg 6]jf gfds ;+:yfn] cfof]hgf u/]sf] Walkathon sfo{qmdnfO{ ;xof]u k|bfg u/]sf] .
 a'9flgns07 gu/kflnsfsf :yfgLox?sf] ;xhtfsf] nflu a}+sn] k|x/L sfof{no, c:ktfn tyf cGo cfslids ;]jfx?sf] kmf]g
gDa/ pNn]lvt l:6s/x? agfpg pQm gu/kflnsfnfO{ cfly{s ;xof]u k|bfg u/]sf] .
 sf7df8f}+sf] ljleGg :yfgx?df ;~rflnt ;/;kmfO{ cleofgdf :kz{ n3'ljQLo ;+:yf dfk{mt ;xof]u u/]sf] .
 a}+sn] St. Xavier School
sf ljBfyL{x? dfkm{t sf7df8f}+ tyf kf]v/fsf ;8s afnaflnsfx?nfO{ Hofs]6 k|bfg u/L hf8f] df};ddf
lr;f]af6 aRg ;xof]u u/]sf] .





PsLs[t ljQLo cj:yfsf] ljj/0f -jf;nft_
cfiff9 d;fGt @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
ljj/0f gf]6 cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&^ @)&% @)&^ @)&%
;DklQ
gub tyf gub ;dfg 4.1 8,110,648,144 6,604,236,381 8,109,864,957 6,604,219,381
g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng'kg]{ /sd 4.2 2,964,971,270 5,349,395,118 2,964,971,270 5,349,395,118
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft tyf nufgL 4.3 869,369,719 883,607,497 739,538,453 883,607,497
Jo"TkGg -8]l/e]l6e_ ljQLo pks/0f 4.4 1,057,619,100 150,396,081 1,057,619,100 150,396,081
cGo Jofkfl/s ;DklQx? 4.5 - - - -
a}+s tyf ljQLo ;+:yfnfO{ k|jfx u/]sf] shf{ tyf ;fk6L 4.6 2,675,253,519 1,591,787,019 2,675,253,519 1,591,787,019
u|fxsx?nfO{ k|jfx u/]sf] shf{ tyf ;fk6L 4.7 69,861,327,114 55,704,227,345 69,861,327,114 55,704,227,345
lwtf]kqdf u/]sf] nufgL 4.8 11,496,082,343 7,055,172,552 11,496,082,343 7,055,172,552
rfn" s/ ;DklQ 4.9 51,711,867 22,063,517 50,526,754 22,063,517
;xfos sDkgLdf nufgL 4.10 - - 200,000,000 200,000,000
;Da4 sDkgLdf nufgL 4.11 16,213,638 13,652,994 13,600,000 13,600,000
;DklQdf nufgL 4.12 201,482,906 243,938,051 201,482,906 243,938,051
;DklQ / pks/0f 4.13 746,670,978 673,135,058 734,921,794 673,135,058
u'8jLn -Voflt_ / cd"t{ ;DklQ 4.14 54,416,580 25,951,832 53,974,213 25,951,832
:yug s/ ;DklQ 4.15 77,846,887 - 78,193,559 -
cGo ;DklQ 4.16 528,832,895 401,626,365 528,401,571 401,728,025
s"n ;DklQ 98,712,446,959 78,719,189,811 98,765,757,549 78,919,221,476
bfloTj
a}+s tyf ljQLo ;+:yfnfO{{ ltg{ afFsL /sd 4.17 3,858,038,117 3,422,711,960 3,858,038,117 3,422,711,960
g]kfn /fi6« a}+snfO{ ltg{ afFsL /sd 4.18 731,802,989 603,570,074 731,802,989 603,570,074
Jo"TkGg -8]l/e]l6e_ ljQLo pks/0f 4.19 973,921,599 124,000,546 973,921,599 124,000,546
u|fxsx?sf] lgIf]k bfloTj 4.20 78,620,387,753 60,863,172,406 78,684,859,077 61,062,937,735
;fk6L 4.21 - - - -
rfn" s/ bfloTj 4.9 - - - -
Joj:yf /sdx? 4.22 - - - -
:yug s/ bfloTj 4.15 - 73,516,335 - 73,516,335
cGo bfloTjx? 4.23 1,008,529,753 997,524,338 1,005,237,576 998,294,968
hf/L ul/Psf] C0fkq 4.24 - - - -
c;'/lIft ;xfos cfjlws bfloTj 4.25 - - - -
s"n bfloTj 85,192,680,210 66,084,495,658 85,253,859,357 66,285,031,617
k'FhL
z]o/ k'FhL 4.26 10,388,621,454 10,285,526,578 10,388,621,454 10,285,526,578
z]o/ lk|ldod - 2,563,881 - 2,563,881
;l~rt d'gfkmf 1,229,735,919 709,129,505 1,221,867,363 708,625,211
hu]8f 4.27 1,901,409,376 1,637,474,190 1,901,409,376 1,637,474,190
z]o/wgLx?sf] s"n h]yf 13,519,766,749 12,634,694,153 13,511,898,192 12,634,189,859
u}/ lgolGqt :jfy{ - - - -
hDdf k'FhL 13,519,766,749 12,634,694,153 13,511,898,192 12,634,189,859
hDdf bfloTj / k'FhL 98,712,446,959 78,719,189,811 98,765,757,549 78,919,221,476
;Defljt bfloTj tyf k||ltj4tf 4.28 12,827,868,706 11,372,568,896 12,812,812,232 11,372,568,896
k|lt z]o/ v"b ;DklQ 130.14 122.84 130.06 122.83

cWoIf ;~rfns ;~rfns
d'lQm/fd kf08] 8f= OGb| axfb'/ dNn 7s'/L Affns[i0f lzjfsf]6L cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
/fd k|af]w ;fx
;fe]mbf/
lzjf b]jL sfkm\n] cg'kdf v'~h]nL ;lGbk afa' kf}8]n l;=P;=l;= P08 sDkgL
;~rfns k|d'v sfo{sf/L clws[t k|d'v ljQ tyf of]hgf rf6{8{ PsfpG6]06\;
ldltM @)&^ c;f]h )* ut]
:yfgM sf7df8f}+


PsLs[t gfkmf gf]S;fgsf] ljj/0f
! >fj0f @)&% b]lv #! cfiff9 @)&^ -!& h'nfO{ @)!* b]lv !^ h'nfO{ @)!(_ /sd ?=
;d"x a}s
+
@)&^ @)&% @)&^ @)&%
Aofh cfDbfgL 4.29 9,375,694,339 6,022,144,803 9,374,684,378 6,022,144,803
Aofh vr{ 4.30 5,560,029,049 3,647,071,114 5,578,933,519 3,648,583,238
v"b Aofh cfDbfgL 3,815,665,291 2,375,073,689 3,795,750,859 2,373,561,565
z'Ns tyf sldzg cfDbfgL 4.31 531,152,172 320,268,595 531,116,553 320,268,595
z'Ns tyf sldzg vr{ 4.32 46,494,272 24,550,178 46,494,272 24,550,178
v"b z'Ns / sldzg cfDbfgL 484,657,900 295,718,417 484,622,281 295,718,417
v"b Aofh, z'Ns / sldzg cfDbfgL 4,300,323,191 2,670,792,105 4,280,373,140 2,669,279,981
v"b Jofkfl/s cfDbfgL 4.33 277,924,723 152,095,765 277,924,723 152,095,765
cGo ;~rfng cfDbfgL 4.34 102,656,686 52,000,269 102,534,076 52,000,269
s"n ;~rfng cfDbfgL 4,680,904,600 2,874,888,138 4,660,831,939 2,873,376,014
shf{ tyf cGo gf]S;fgLsf] nflu Joj:yf÷-lkmtf{_ 4.35 426,620,643 12,412,923 426,620,643 12,412,923
v"b ;~rfng cfDbfgL 4,254,283,956 2,862,475,215 4,234,211,296 2,860,963,091
;~rfng vr{
sd{rf/L vr{ 4.36 1,159,427,834 699,512,735 1,154,142,994 698,940,335
cGo ;~rfng vr{ 4.37 635,702,272 371,008,247 629,164,493 370,670,256
x|f;s§L / kl/zf]wg 4.38 117,464,739 79,243,277 116,446,356 79,243,277
;~rfng d'gfkmf 2,341,689,111 1,712,710,957 2,334,457,452 1,712,109,223
u}/ ;~rfng cfDbfgL 4.39 10,715,021 145,190,022 8,154,376 145,137,028
u}/ ;~rfng vr{ 4.40 19,666,562 14,251,024 19,666,562 14,251,024
cfos/ cl3sf] d'gfkmf 2,332,737,569 1,843,649,955 2,322,945,266 1,842,995,228
cfos/ vr{ 4.41 695,683,520 525,793,888 693,255,480 525,643,455
rfn" s/ vr{ 711,379,792 454,199,323 709,298,423 454,048,890
:yug s/ vr{ (15,696,273) 71,594,565 (16,042,943) 71,594,565
o; cjlwsf] d'gfkmf 1,637,054,050 1,317,856,067 1,629,689,787 1,317,351,773
d'gfkmf afF8kmfF8
a}+ssf z]o/wgLx? 1,637,054,050 1,317,856,067 1,629,689,787 1,317,351,773
o; cjlwsf] d'gfkmf 1,637,054,050 1,317,856,067 1,629,689,787 1,317,351,773
k|lt z]o/ cfDbfgL
cfwf/e"t k|lt z]o/ cfDbfgL 4.13 15.76 17.77 15.69 17.76
3'lnt -8fOn'6]8_ k|lt z]o/ cfDbfgL 4.13 15.76 17.77 15.69 17.76

cWoIf ;~rfns ;~rfns
/fd k|af]w ;fx
;fe]mbf/

:yfgM sf7df8f}+


PsLs[t cGo lj:t[t cfDbfgLsf] ljj/0f
;d"x a}+s
@)&^ @)&% @)&^ @)&%
o; jif{sf] d'gfkmf 1,637,054,050 1,317,856,067 1,629,689,787 1,317,351,773
cfos/ kl5sf] cGo lj:t[t cfDbfgL

-s_ gfkmf÷gf]S;fgdf k'gj{lu{s/0f gul/g] lzif{sx?
– xfnsf] d"Nodf -k]mo/ EofNo'_ d"Nof°g
ul/Psf OlSj6L pks/0fdf ul/Psf] (45,727,938) (96,108,845) (45,727,938) (96,108,845)
nufgLaf6 gfkmf÷-gf]S;fg_
– k'gd{"Nof°gaf6 ePsf] gfkmf÷-gf]S;fg_ - 53,559,250 - 53,559,250
– kl/eflift nfe of]hgfaf6 ePsf] ladf°L

(8,195,366) 33,837,275 (8,195,366) 33,837,275
gfkmf÷-gf]S;fg_
– dfly pNn]lvt lzif{sx?df cfos/ 16,176,991 2,613,696 16,176,991 2,613,696
gfkmf÷-gf]S;fg_ df k'gj{lu{s/0f gul/g] cGo
(37,746,313) (6,098,624) (37,746,313) (6,098,624)
v"b lj:t[t cfDbfgL
-v_ gfkmf÷gf]S;fgdf k'gj{lu{s/0f ul/Psf jf ug{ ;lsg] lzif{sx?
– gub k|jfxdf x]lhËaf6 ePsf] gfkmf÷
- - - -
-gf]S;fg_
– ljb]zL ;~rfngsf] ljQLo ;DklQ
- - - -
?kfGt/0faf6 ePsf] ;6xL gfkmf÷-gf]S;fg_
– dfly pNn]lvt lzif{sx?df cfos/ - - - -
– gfkmf÷gf]S;fgdf k'gj{lu{s/0f - - - -
gfkmf÷-gf]S;fg_ df k'gj{lu{s/0f ul/Psf jf ug{

- - - -
;lsg] cGo v"b lj:t[t cfDbfgL
-u_ OlSj6L ljlwaf6 n]vf°g ul/Psf] ;Da4
- - - -
sDkgLsf] cGo lj:t[t cfDbfgLsf] c+z
o; jif{sf] cfos/ kl5sf] cGo lj:t[t cfDbfgL (37,746,313) (6,098,624) (37,746,313) (6,098,624)
hDdf lj:t[t cfDbfgL 1,599,307,737 1,311,757,443 1,591,943,474 1,311,253,149

s"n lj:t[t cfDbfgLsf] afF8kmfF8
a}+ssf z]o/wgL 1,599,307,737 1,311,757,443 1,591,943,474 1,311,253,149
o; cjlwsf] s"n lj:t[t cfDbfgL 1,599,307,737 1,311,757,443 1,591,943,474 1,311,253,149

cWoIf ;~rfns ;~rfns
/fd k|af]w ;fx
;fe]mbf/

:yfgM sf7df8f}+


PsLs[t gub k|jfx ljj/0f
;d"x a}s
+
ljj/0f cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&^ @)&% @)&^ @)&%
sf/f]af/ ;~rfngaf6 gub k|jfx
Aofh cfDbfgL 9,338,066,564 5,612,152,472 9,337,165,467 5,612,152,472
z'Ns tyf cGo cfDbfgL 531,522,845 320,932,643 531,487,226 320,932,643
nfef+z k|fKtL - - - -
cGo ;~rfng ultljlwaf6 k|fKtL 373,953,043 189,233,516 373,830,433 189,233,516
Aofh e'QmfgL (5,254,579,650) (3,461,897,372) (5,273,535,901) (3,463,409,497)
sldzg tyf z'Ns e'QmfgL (46,494,272) (24,550,178) (46,494,272) (24,550,178)
sd{rf/L vr{ e'QmfgL (1,095,261,363) (574,841,491) (1,090,508,254) (574,269,091)
cGo vr{ e'QmfgL (635,084,844) (367,224,036) (628,078,149) (366,886,045)
;~rfng ;DklQ / bfloTjsf] kl/jt{g cl3sf] ;~rfng 3,212,122,322 1,693,805,554 3,203,866,550 1,693,203,821
gub k|jfx
;~rfng ;DaGwL rfn" ;DklQdf sdL÷-j[l4_
g]kfn /fi6« a}s
+ df /x]sf] df}Hbft tyf lng'kg]{ /sd 2,383,343,902 (3,369,330,701) 2,383,343,902 (3,369,330,701)
a}s
+ tyf ljQLo ;+:yfx?df /x]sf] df}Hbft tyf nufgL 189,607,917 (536,295,767) 139,607,917 (536,295,767)
cGo Jofkfl/s ;DklQx? - - - -
a}s+ tyf ljQLo ;+:yfx?nfO{ k|jfx u/]sf] shf{ tyf (1,094,410,606) (838,269,275) (1,094,410,606) (838,269,275)
;fk6L
u|fxsx?nfO{ k|jfx u/]sf] shf{ tyf ;k6L (14,820,521,845) (8,933,964,885) (14,820,521,845) (8,933,964,885)
cGo ;DklQ (1,034,359,903) 1,939,779,542 (1,033,896,565) 1,940,911,469
;~rfng ;DaGwL rfn" bfloTjdf j[l4÷-sdL_

a}s + tyf ljQLo ;+:yfx?nfO{ ltg{ afFsL /sd 435,460,917 3,422,577,200 435,460,917 3,422,577,200
g]kfn /fi6« a}s+ nfO{ ltg{ afFsL /sd 125,585,063 595,747,447 125,585,063 595,747,447
u|fxsx?sf] lgIf]k bfloTj 17,427,846,792 8,638,569,456 17,472,384,056 8,838,334,784
;fk6L - - - -
cGo bfloTj 647,082,665 (1,478,876,858) 644,007,828 (1,479,339,814)
sf/f]af/ ;~rfngaf6 cfos/ cl3sf] v"b gub k|jfx 7,471,757,224 1,133,741,711 7,455,427,216 1,333,574,278
cfos/ e'QmfgL (794,566,662) (417,381,304) (792,253,677) (417,230,871)
sf/f]af/ ;~rfngaf6 ePsf] v"b gub k|jfx 6,677,190,562 716,360,407 6,663,173,539 916,343,407
nufgL sf/f]af/df gub k|jfx

lwtf]kq nufgL vl/b (4,466,041,539) (2,979,115,931) (4,466,041,539) (2,979,115,931)
lwtf]kq nufgLsf] laqmLaf6 k|fKtL - - - -
;DklQ / pks/0fsf] vl/b (189,820,695) (223,820,694) (176,569,860) (223,820,694)
;DklQ / pks/0fsf] laqmLaf6 k|fKtL 6,035,660 9,370,582 6,035,660 9,370,582
cd"t{ ;DklQsf] vl/b (36,766,396) (17,538,931) (36,766,396) (17,538,931)
cd"t{ ;DklQsf] laqmLaf6 k|fKtL - - - -
nufgL ;DklQsf] vl/b - - - -
nufgL ;DklQsf] laqmLaf6 k|fKtL 42,455,146 2,200,700 42,455,146 2,200,700
qmdzM

/sd ?=
;d"x a}s
+
@)&^ @)&% @)&^ @)&%
Aofh cfDbfgL 185,343,433 247,839,440 185,343,433 247,839,440
nfef+z cfDbfgL 19,268,113 20,148,199 19,268,113 20,148,199
nufgL sf/f]af/af6 ePsf] v"b gub k|jfx (4,439,526,278) (2,940,916,634) (4,426,275,443) (2,940,916,634)
ljQLo >f]t sf/f]af/af6 gub k|jfx

C0fkq lgisfzgaf6 k|fKtL - - - -
C0fkqsf] e'QmfgL - - - -
c;'/lIft ;xfos cfjlws bfloTjsf] lgisfzgaf6 k|fKtL - - - -
c;'/lIft ;xfos cfjlws bfloTjsf] e'QmfgL - - - -
z]o/ lgisfzgaf6 k|fKtL - 2,994,429,500 - 2,794,429,500
nfef+z e'QmfgL (573,378,688) 828,335 (573,378,688) 828,335
Aofh e'QmfgL (153,347,239) (211,758,638) (153,347,239) (211,758,638)
cGo cfDbfgL÷e'QmfgL - - - -
ljQLo >f]t sf/f]af/af6 ePsf] v"b gub k|jfx (726,725,927) 2,783,499,197 (726,725,927) 2,583,499,197
gub k|jfxdf ePsf] v"b j[l4÷-sdL_ 1,510,938,356 558,942,970 1,510,172,169 558,925,970
dh{/af6 k|fKt ePsf] gub tyf a}s+ df}Hbft - 2,357,235,678 - 2,357,235,678
gub tyf gub ;dfgdf /x]sf] z'?jftL df}Hbft 6,604,236,381 3,694,124,649 6,604,219,381 3,694,124,650
gub tyf gub ;dfgdf ljlgdo b/df cfPsf] (4,526,593) (6,066,917) (4,526,593) (6,066,917)
kl/jt{gaf6 ePsf] cfDbfgL÷-vr{_
gub tyf gub ;dfgdf /x]sf] clGtd df}Hbft 8,110,648,144 6,604,236,381 8,109,864,957 6,604,219,381

cWoIf ;~rfns ;~rfns
/fd k|af]w ;fx
;fe]mbf/

:yfgM sf7df8f}+

PsLs[t OlSj6Ldf ePsf] kl/jt{gsf] ljj/0f
;d"x
a}s
+ sf zo]/wgLsf lgldQ u}/
ljj/0f
lgolGqt hDdf OlSj6L
z]o/ ;fwf/0f hu]8f ;6xL lgodgsf/L k]mo/ EofNo' :jfy{
z]o/ k'h
F L k'gd{N" of°g ;l~rt d'gfkmf cGo sf]if hDdf
lk|ldod sf]if 36a9 sf]if sf]if sf]if sf]if
gjf}+ jflif{s k|ltj]bg cf=j= @)&%÷&^

>fj0f !, @)&$ ;fnsf] df}H} bft 4,582,313,020 - 526,075,428 1,234,871 194,107,635 (3,549,512) - 646,343,558 3,372,385 5,949,897,384 - 5,949,897,384
;dfof]hg÷k'g:{yfkgf - - - - - - - - - - - -
Joj;fo ;+of]hgaf6 ;fl/Psf] z]o/ tyf hu]8f 1,910,088,905 2,563,881 223,817,470 2,445,035 - - - 445,480,755 3,029,349 2,587,425,394 - 2,587,425,394
>fj0f !, @)&$ ;dfof]lht÷k'g:{yflkt df}Hbft 6,492,401,925 2,563,881 749,892,897 3,679,906 194,107,635 (3,549,512) - 1,091,824,312 6,401,735 8,537,322,778 - 8,537,322,778
o; jif{s { f]] lj:t[t cfDbfgL - - - - - - - - - - - -
o; jif{sf] d'gfkmf - - - - - - - 1,317,856,067 - 1,317,856,067 - 1,317,856,067
cfos/ kZrft\sf] cGo lj:t[t cfDbfgL - - - - - - - - - - - -
xfnsf] d"Nodf d"Nof°g ul/Psf OlSj6L - - - - - (67,276,192) - - - (67,276,192) - (67,276,192)

pks/0fsf] nufgLaf6 ePsf] gfkmf÷gf]S;fg
k'gd{N" of°gaf6 ePsf] gfkmf÷gf]S;fg - - - - - - 37,491,475 - - 37,491,475 - 37,491,475
kl/eflift nfe of]hgfdf ladf°L gfkmf÷gf]S;fg - - - - - - - - 23,686,093 23,686,093 - 23,686,093
gub k|jfxdf x]lhËaf6 ePsf] gfkmf÷gf]S;fg - - - - - - - - - - - -
48
ljb]zL ;~rfngsf] ljQLo ;DklQ - - - - - - - - - - - -
?kfGt/0faf6 ePsf] ;6xL gfkmf÷gf]S;fg
o; jif{sf] lj:t[t cfDbfgL - - - - - - - - - - - -
o; jif{ hu]8f sf]ifdf ;fl/Psf] /sd - - 263,470,355 - 414,154,352 - - (701,855,720) 24,231,013 - - -
o; jif{ hu]8f sf]ifaf6 lgsflnPsf] /sd - - - - - - - - (8,815,566) (8,815,566) - (8,815,566)
OlSj6Ldf l;w} b]vfOPsf] z]o/wgL;Fusf] - - - - - - - - - - - -

sf/f]af/
xsk|b z]o/ lgisfzg 2,794,429,500 - - - - - - - - 2,794,429,500 - 2,794,429,500
z]o/df cfwfl/t e'QmfgL - - - - - - - - - - - -
z]o/wgLnfO{ nfef+z ljt/0f - - - - - - - - - - - -
af]g; z]o/ lgisfzg 998,695,153 - - - - - - (998,695,153) - - - -
gub nfef+z e'QmfgL - - - - - - - - - - - -
lgisfzg / ljt/0faf6 s"n of]ubfg 3,793,124,653 - 263,470,355 - 414,154,352 (67,276,192) 37,491,475 (382,694,806) 39,101,539 4,097,371,375 - 4,097,371,375
@)&% cfiff9 d;fGtsf] clGtd df}Hbft 10,285,526,578 2,563,881 1,013,363,252 3,679,906 608,261,987 (70,825,703) 37,491,475 709,129,506 45,503,274 12,634,694,153 - 12,634,694,153
;d"x
a}s
ljj/0f
z]o/ ;fwf/0f hu]8f ;6xL k]mo/ EofNo' k'gd{N" of°g lgolGqt hDdf OlSj6L
lgodgsf/L :jfy{
z]o/ k'h
F L ;l~rt d'gfkmf cGo sf]if hDdf
lk|ldod sf]if 36a9 sf]if sf]if sf]if sf]if
>fj0f !, @)&% ;fnsf] df}H} bft 10,285,526,578 2,563,881 1,013,363,252 3,679,906 608,261,987 (70,825,703) 37,491,475 709,129,506 45,503,274 12,634,694,154 - 12,634,694,154
;dfof]hg÷k'g:{yfkgf - - - - - - - - - - - -
Joj;fo ;+of]hgaf6 ;fl/Psf] z]o/ tyf hu]8f - - - - - - - - - - - -
>fj0f !, @)&% ;dfof]lht÷k'g:{yflkt df}Hbft 10,285,526,578 2,563,881 1,013,363,252 3,679,906 608,261,987 (70,825,703) 37,491,475 709,129,506 45,503,274 12,634,694,154 - 12,634,694,154
o; jif{sf] d'gfkmf - - - - - - - 1,637,054,050 - 1,637,054,050 - 1,637,054,050
xfnsf] d"Nodf d"Nof°g ul/Psf OlSj6L - - - - - (32,009,557) - - - (32,009,557) - (32,009,557)

pks/0fsf] nufgLaf6 ePsf] gfkmf÷gf]S;fg
k'gd{N" of°gaf6 ePsf] gfkmf÷gf]S;fg - - - - - - - - - - - -
kl/eflift nfe of]hgfdf ladf°L gfkmf÷gf]S;fg - - - - - - - - (5,736,756) (5,736,756) - (5,736,756)
49
ljb]zL ;~rfngsf] ljQLo ;DklQ ?kfGt/0faf6 - - - - - - - - - - - -
ePsf] ;6xL gfkmf÷gf]S;fg
gub k|jfxsf] x]lhË - - - - - - - - - - - -
xfnsf] d"Nodf x'g] ck]lIft kl/jt{g - - - - - - - - - - - -
gfkmf gf]S;fgdf ul/Psf] v"b k'gj{lu{st[ /sd - - - - - - - - - - - -
o; jif{ hu]8f sf]ifaf6 lgsflnPsf] /sd - - (53,089,531) - - 62,462,554 (19,049,594) (9,676,571) - (9,676,571)
OlSj6Ldf l;w} b]vfOPsf] z]o/wgL;Fusf] - - - - - - - - - - - -

sf/f]af/
xsk|b z]o/ lgisfzg - - - - - - - - - - - -
af]g; z]o/ lgisfzg 103,094,876 (2,563,881) - - (100,530,995) - - - - - - -
gub nfef+z e'QmfgL - - - - - - - (704,558,571) - (704,558,571) - (704,558,571)
k'gd{N" of°gaf6 ePsf] hu]8f - - - - - - - - - - - -
lgisfzg / ljt/0faf6 s"n of]ubfg 103,094,876 (2,563,881) 325,937,957 - (21,503,763) (32,009,557) - 520,606,414 (8,489,452) 885,072,595 - 885,072,595
@)&^ cfiff9 d;fGtsf] clGtd df}Hbft 10,388,621,454 - 1,339,301,209 3,679,906 586,758,225 (102,835,260) 37,491,475 1,229,735,920 37,013,822 13,519,766,749 - 13,519,766,749

a}s
+
a}s
ljj/0f
z]o/ ;fwf/0f hu]8f ;6xL 36a9 lgodgsf/L k]mo/ EofNo' k'gd{N" of°g lgolGqt hDdf OlSj6L
z]o/ k'h
F L ;l~rt d'gfkmf cGo sf]if hDdf :jfy{
lk|ldod sf]if sf]if sf]if sf]if sf]if
>fj0f !, @)&$ ;fnsf] df}H} bft 4,582,313,020 - 526,075,428 1,234,871 194,107,635 (3,549,512) - 646,343,558 3,372,385 5,949,897,384 - 5,949,897,384

;dfof]hg÷k'g:{yfkgf - - - - - - - - - - - -
Joj;fo ;+of]hgaf6 ;fl/Psf] z]o/ tyf hu]8f 1,910,088,905 2,563,881 223,817,470 2,445,035 - - - 445,480,755 3,029,349 2,587,425,394 - 2,587,425,394
>fj0f !, @)&$ ;dfof]lht÷k'g:{yflkt df}Hbft 6,492,401,925 2,563,881 749,892,897 3,679,906 194,107,635 (3,549,512) - 1,091,824,312 6,401,735 8,537,322,778 - 8,537,322,778
o; jif{sf] d'gfkmf - - - - - - - 1,317,351,773 - 1,317,351,773 - 1,317,351,773
xfnsf] d"Nodf d"Nof°g ul/Psf OlSj6L pks/0fsf] - - - - - (67,276,192) - - - (67,276,192) - (67,276,192)

nufgLaf6 ePsf] gfkmf÷gf]S;fg
k'gd{N" of°gaf6 ePsf] gfkmf÷gf]S;fg - - - - - - 37,491,475 - - 37,491,475 - 37,491,475
kl/eflift nfe of]hgfdf ladf°L gfkmf÷gf]S;fg - - - - - - - - 23,686,093 23,686,093 - 23,686,093
ljb]zL ;~rfngsf] ljQLo ;DklQ ?kfGt/0faf6 ePsf]
50
- - - - - - - - - - - -
;6xL gfkmf÷gf]S;fg
o; jif{ hu]8f sf]ifaf6 lgsflnPsf] /sd - - - - - - - - (8,815,566) (8,815,566) - (8,815,566)
OlSj6Ldf l;w} b]vfOPsf] z]o/wgL;Fusf] sf/f]af/ - - - - - - - - - - - -
z]o/ lgisfzg - - - - - - - - - 2,794,429,500 - 2,794,429,500
cfj]bg gk/]sf] xsk|b z]o/sf] laj|mLaf6 k|fKt lk|ldod - - - - - - - - - - - -
z]o/wgLnfO{ nfef+z ljt/0f 998,695,153 - - - - - - (998,695,153) - - - -
af]g; z]o/ lgisfzg - - - - - - - - - - - -
gub nfef+z e'QmfgL - - - - - - - - - - - -
lgisfzg / ljt/0faf6 s"n of]ubfg 3,793,124,653 - 263,470,355 - 414,154,352 (67,276,192) 37,491,475 (383,199,100) 39,101,539 4,096,867,081 - 4,096,867,081
@)&% cfiff9 d;fGtsf] clGtd df}Hbft 10,285,526,578 2,563,881 1,013,363,252 3,679,906 608,261,987 (70,825,703) 37,491,475 708,625,211 45,503,274 12,634,189,859 - 12,634,189,859
a}s
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;dfof]hg÷k'g:{yfkgf - - - - - - - - - - - -
Joj;fo ;+of]hgaf6 ;fl/Psf] z]o/ tyf hu]8f - - - - - - - - - - - -
>fj0f !, @)&% ;dfof]lht÷k'g:{yflkt df}Hbft 10,285,526,578 2,563,881 1,013,363,252 3,679,906 608,261,987 (70,825,703) 37,491,475 708,625,211 45,503,274 12,634,189,859 - 12,634,189,859
o; jif{sf] d'gfkmf - - - - - - - 1,629,689,787 - 1,629,689,787 - 1,629,689,787
xfnsf] d"Nodf d"Nof°g ul/Psf OlSj6L pks/0fsf] - - - - - (32,009,557) - - - (32,009,557) - (32,009,557)

nufgLaf6 ePsf] gfkmf÷gf]S;fg
k'gd{N" of°gaf6 ePsf] gfkmf÷gf]S;fg - - - - - - - - - - - -
kl/eflift nfe of]hgfdf ladf°L gfkmf÷gf]S;fg - - - - - - - - (5,736,756) (5,736,756) (5,736,756)
ljb]zL ;~rfngsf] ljQLo ;DklQ ?kfGt/0faf6 ePsf]
51
- - - - - - - - - - - -
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o; jif{ hu]8f sf]ifaf6 lgsflnPsf] /sd - - - - (53,089,530) - - 62,462,554 (19,049,594) (9,676,570) - (9,676,570)
OlSj6Ldf l;w} b]vfOPsf] z]o/wgL;Fusf] sf/f]af/ - - - - - - - - - - - -
z]o/ lgisfzg - - - - - - - - - - - -
af]g; z]o/ lgisfzg 103,094,876 (2,563,881) - - (100,530,995) - - - - - - -
gub nfef+z e'QmfgL - - - - - - - (704,558,571) - (704,558,571) - (704,558,571)
k'gd{N" of°gaf6 ePsf] hu]8f - - - - - - - - - - - -
lgisfzg / ljt/0faf6 s"n of]ubfg 103,094,876 (2,563,881) 325,937,957 - (21,503,762) (32,009,557) - 513,242,152 (8,489,452) 877,708,333 - 877,708,333
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1. Reporting Entity
MEGA BANK NEPAL LIMITED (“MEGA” or “the Bank”) is a limited liability company domiciled in Nepal which has been
in operation in Nepal since 2010. The Bank is registered with the Office of the Company Registrar as a public limited
company and carries out commercial banking activities in Nepal under the license from Nepal Rastra Bank as Class
“Ka” licensed institution. It’s registered, and corporate office is at Rising Mall, Kamaladi, Kathmandu, Nepal.
The Bank offers full commercial banking services of banking products and services including loans and advances,
deposits, trade finance, e-commerce services, bullion, etc. to wide range of clients encompassing individuals,
corporates, multinationals, large public sector companies, government corporations, etc. as authorized by the Nepal
Rastra Bank (Central Bank of Nepal).
The Bank is listed in Nepal Stock Exchange Limited (the sole stock exchange in Nepal) for public trading and its stock
symbol is “MEGA”
1.1 Subsidiaries
The Bank has one wholly owned subsidiary namely Mega Capital Markets Limited.
Mega Capital Markets Limited is a wholly owned subsidiary of the Bank and was incorporated on 13 October
2017 as a public limited company as per the Companies Act 2063 and has obtained operating license from
Securities Board of Nepal under the Securities Businessperson (Merchant Banker) Regulations, 2008 to
provide merchant banking and investment banking services.
The financial year of the subsidiary is same as that of the Bank ending on 16 July 2019 (31 Ashad 2076).
“The Group” represents the Bank and its subsidiary.
1.2 Associates
The Bank has one associate namely Sparsha Laghubitta Bittiya Sanstha Limited.
Sparsha Laghubitta Bittiya Sanstha Limited (SLBSL) is incorporated as a limited liability company under
company Act 2063 and licensed by Nepal Rastra Bank as “D” class financial institution.
2. Basis of Preparation
2.1 Statement of Compliance
The financial statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRSs) as
published by the Accounting Standards Board (ASB) Nepal and pronounced by The Institute of Chartered
Accountants of Nepal (ICAN) and in the format issued by Nepal Rastra Bank.
The financial statements comprise the Statement of Financial Position, Statement of Profit or Loss, Statement
of Other Comprehensive Income, the Statement of Changes in Equity, the Statement of Cash Flows and the
Notes to the Accounts.

Historical cost convention has been used for financial statement recognition and measurement except otherwise
required by NFRS. Where, other method(s), other than historical costs, such as fair value has been applied these
have been disclosed in accordance with the applicable reporting framework.
These policies have been consistently applied to all the years presented except otherwise stated.
2.2 Reporting period and approval of financial statements

The approval of financial statements accompanied with notes to the financial statements have been adopted by
the Board of Directors in it’s 262nd meeting held on 25th September, 2019 and the Board acknowledges the
responsibility of preparation of financial statements of the Bank. The approved financial statements have been
recommended for approval by the shareholders in the 9th annual general meeting of the Bank subject to approval
from Nepal Rastra Bank.
2.3 Functional and Presentation Currency

The financial statements are presented in Nepalese Rupees (NPR) which is the Bank’s functional currency. All
financial information presented in NPR has been rounded to the nearest rupee except where indicated otherwise.
2.4 Use of Estimates, Assumptions and Judgements

The Bank, under NFRS, is required to apply accounting policies to most appropriately suit its circumstances and
operating environment. Further, the Bank is required to make judgments in respect of items where the choice of
specific policy, accounting estimate or assumption to be followed could materially affect the financial statements.
This may later be determined that a different choice could have been more appropriate.
The accounting policies have been included in the relevant notes for each item of the financial statements and the
effect and nature of the changes, if any, have been disclosed.
The NFRS requires the Bank to make estimates and assumptions that will affect the assets, liabilities, disclosure
of contingent assets and liabilities, and profit or loss as reported in the financial statements. The Bank applies
estimates in preparing and presenting the financial statements and such estimates and underlying assumptions
are reviewed periodically. The revision to accounting estimates are recognised in the period in which the
estimates are revised, and are applied prospectively.
Disclosures of the accounting estimates have been included in the relevant sections of the notes wherever the
estimates have been applied along with the nature and effect of changes of accounting estimates, if any.
2.5 Going Concern

The financial statements are prepared on a going concern basis, as the Board of the Bank is satisfied that the
Bank has the resources to continue in business for the foreseeable future. In making this assessment, the Board
of Directors have considered a wide range of information relating to present and future conditions, including future
projections of profitability, cash flows and capital resources.
2.6 Changes in Accounting Policies

The Bank is required to adopt and apply the accounting policies in conformity with NFRS. The accounting
policies are applied consistently, changes, if any, are disclosed with the financial impact to the extent possible.
When polices are not guided by the reporting framework, NFRS, other reporting standards and generally
accepted accounting principles are followed.
2.7 Reporting Pronouncements

The Bank has, for the preparation of financial statements, adopted the NFRS pronounced by ASB as effective on
13 September 2013. The NFRS conform, in all material respect, to International Financial Reporting Standards
(IFRS) as issued by the International Accounting Standards Board (IASB).
However, the Institute of Chartered Accountants of Nepal (ICAN) vide its notice dated 20 September 2018 has
resolved that Carve-outs in NFRS with Alternative Treatment and effective period shall be provided to the Banks
and Financial Institutions regulated by NRB on the specific recommendation of Accounting Standard Board
(ASB). Details of carve out provided are as follows.
2.7.1 NFRS 10: Consolidated Financial Statements

In para 19 of NFRS 10, a parent shall prepare consolidated financial statements using uniform accounting
policies for like transactions and other events in similar circumstances unless it is impracticable to do so.
The carve out is optional and has been valid Upto FY 2019-20.
The Bank has complied as required by NFRS. Accordingly, Bank’s investment in Mega Capital Markets
Limited, a 100% owned subsidiary, has been consolidated.

2.7.2 Investment in Associates and Joint Ventures

In para 35, the entity’s financial statements shall be prepared using uniform accounting policies for like
transactions and events in similar circumstances unless in case of an associate, it is impracticable to do so.
The carve out is optional and has been valid Upto FY 2019-20. Accordingly, the bank has opted for
carve-out.
2.7.3 NAS 34: Interim Financial Reporting

In para 2, if an entity’s interim financial report is described as complying with NFRSs, it must comply with all
of the requirements of this Standard. Paragraph 19 requires certain disclosures in that regard. However, an
entity shall not require to restate its corresponding previous interim period balance if it is impracticable to
restate.
The carve out is optional and has been valid Upto FY 2018-19.
The bank has prepared interim financial statement in accordance with NAS 34 as issued by the Accounting
Standards Board (ASB), Nepal to the extent applicable and as pronounced by the Institute of Chartered
Accountants of Nepal (ICAN) and in the format issued by Nepal Rastra Bank in Circular No. 19/075/76.
2.7.4 NAS 39: Financial Instruments: Recognition and Measurement

a) Impairment
In para 58, an entity shall assess at the end of each reporting period whether there is any objective
evidence that a financial asset or group of financial assets measured at amortized cost is impaired. If
any such evidence exists, the entity shall apply paragraph 63 to determine the amount of any impairment
loss unless the entity is bank or financial institutions registered as per Bank and Financial Institutions
Act, 2073. Such entities shall measure impairment loss on loan and advances as the higher of amount
derived as per norms prescribed by Nepal Rastra Bank for loan loss provision and amount determined
as per paragraph 63; and shall apply paragraph 63 to measure the impairment loss on financial assets
other than loan and advances. The entity shall disclose the impairment loss as per this carve-out and
the amount of impairment loss determined as per paragraph 63.
The carve out is not optional and has been valid Upto FY 2019-20. Bank has measured the impairment
of loan and advances to customers as higher of the impairment as assessed under NFRS or as per the
norms prescribed by Nepal Rastra Bank. The provision is mandatory where impairment under NFRS
and impairment under NRB norms has been disclosed for comparison and the higher of the two is
charged as impairment and recognised in the financial statements.
b) Impracticability to determine transaction cost of all previous years which is the part of
effective interest rate
In para 9, The effective interest rate is the rate that exactly discounts estimated future cash payments or
receipts through the expected life of the financial instrument or, when appropriate, a shorter period to the
net carrying amount of the financial asset or financial liability. When calculating the effective interest rate, an
entity shall estimate cash flows considering all contractual terms of the financial instrument (for example,
prepayment, call and similar options) but shall not consider future credit losses. The calculation includes
all fees and points paid or received, unless it is immaterial or impracticable to determine reliably, between
parties to the contract that are an integral part of the effective interest rate (see NAS 18 Revenue), transaction
costs and all other premiums or discounts. There is a presumption that the cash flows and the expected life of
a group of similar financial instruments can be estimated reliably. However, in those rare cases when it is not
possible to estimate reliably the cash flows or the expected life of a financial instrument (or group of financial
instruments), the entity shall use the contractual cash flows over the full contractual term of the financial
instrument (or group of financial instruments).
The carve out is optional and has been valid Upto FY 2018-19. Accordingly, the bank has opted the
carve out.
c) Impracticability to determine interest income on amortized cost

In para AG 93, once a financial asset or a group of similar financial assets has been written down as a
result of an impairment loss, interest income is thereafter recognized using the rate of interest used to
discount the future cash flows for the purpose of measuring the impairment loss. Interest income shall
be calculated by applying effective interest rate to the gross carrying amount of a financial asset unless
the financial asset is written off either partially or fully.
The carve out is optional and has been valid Upto FY 2019-20. Accordingly, the bank has opted the
carve out.

2.8 New Standards in issue but not yet effective

For the reporting of financial instruments, NAS 32 Financial Instruments, Presentation, NAS 39 Financial
Instruments Recognition and Measurements and NFRS 7 Financial Instruments - Disclosures have been
applied. NRFS 9 has been complied for the classification of Financial Instruments.
A number of new standards and amendments to the existing standards and interpretations have been issued by
IASB after the pronouncements of NFRS with varying effective dates. Those become applicable when ASB Nepal
incorporates them within NFRS.
2.9 New Standards and Interpretations Not adopted

The following amendments are not mandatory for FY 2018-19 and have not been early adopted by the Bank. The
Bank is still currently assessing the detailed impact of these amendments.
2.9.1 IFRS 9 ‘Financial Instruments’-Impairment

IFRS 9 ‘Financial Instruments’ was issued by the IASB in July 2014 and effective internationally for the
financials beginning on or after 1 January 2018. ASB endorsed NFRS 9 Financial Instruments with some
exceptions, mainly in the impairment. Currently, Incurred Loss Model as specified in NAS 39 is used. The
requirement of IFRS 9 is Expected Credit Loss Model.
Expected Credit Loss Model (ECL) of Impairment
The Expected Credit Loss (ECL) model is a forward-looking model. The ECL estimates are unbiased,
probability-weighted, and include supportable information about past events, current conditions, and forecasts of
future economic conditions.
IFRS 9 introduces “general model” of recognizing impairment loss. This model requires recognizing impairment
losses in line with the stage in which the financial asset currently is. There are three stages.
Stage 1: 12 month ECL - No significantly increased credit risk. Financial instruments that have not had a
significant increase in credit risk since initial recognition require, at initial recognition a provision for ECL
associated with the probability of default events occurring within the next 12 months (12 month ECL).
For those financial assets with a remaining maturity of less than 12 months, a Probability of Default
(PD) is used that corresponds to the remaining maturity. Interest will be calculated on the gross
carrying amount of the financial asset before adjusting for ECL.
Stage 2: Lifetime ECL - Significantly increased credit risk. In the event of a significant increase in credit risk
since initial recognition, a provision is required for the lifetime ECL representing losses over the life of
the financial instrument (lifetime ECL). Interest income will continue to be recognized on a gross basis.
Stage 3: Lifetime ECL - Defaulted Financial instruments that move into Stage 3 once credit impaired and
purchases of credit impaired assets will require a lifetime provision. Interest income will be calculated
based on the gross carrying amount of the financial asset less ECL (Net basis).
The management is still assessing the potential impact on its financial statements, if Expected Credit
Loss (ECL) model is introduced.
2.9.2 IFRS-15: Revenue from contract with customers:

The IASB issued a new standard for revenue recognition which overhauls the existing revenue
recognition standards. The core principle of the guidance is that the entity should recognize revenue to depict the
transfer of promised goods or services to customers in an amount that reflects the consideration to which
the entity expects to be entitled in exchange for those goods or services. The standard requires the
following five step model framework to be followed for revenue recognition:
 Identify the contract(s) with a customer.

 Identify the performance obligations in the contract
 Determine the transaction price
 Allocate the transaction price to the performance obligations in the contract.
 Recognize revenue when (or as) the entity satisfies a performance obligation.
The new standard would be effective for annual periods starting from 1 January 2018 and early application
is allowed. The management is assessing the potential impact on its financial statements resulting from
application of IFRS 15.
IFRS 15 Revenue from contract with customers has not yet been adopted by the Accounting Standard
Board of Nepal.

2.9.3 IFRS 16 ‘Leases’

IFRS 16 ‘Leases’ is effective for annual periods beginning on or after 1 January 2019. IFRS 16 is the new
accounting standard for leases and will replace IAS 17 ‘Leases’ and IFRIC 4 ‘Determining whether an
Arrangement contains a Lease’. The new standard removes the distinction between operating or finance
leases for lessee accounting, resulting in all leases being treated as finance leases. All leases will be
recognized on the statement of financial position with the optional exceptions for short-term leases with a lease
term of less than 12 months and leases of low-value assets (for example mobile phones or laptops). A lessee
is required to recognize a right-of-use asset representing its right to use the underlying leased asset and
a lease liability representing its obligation to make lease payments. The main reason for this change is that this
approach will result in a more comparable representation of a lessee’s assets and liabilities in relation to other
companies and, together with enhanced disclosures, will provide greater transparency of a lessee’s financial
leverage and capital employed. The standard permits a lessee to choose either a full retrospective or a modified
retrospective transition approach.
IFRS 16 Leases has not yet been adopted by the Accounting Standard Board of Nepal.
2.10 Discounting
When the realization of assets and settlement of obligation is for more than one year, the Bank considers the
discounting of such assets and liabilities where the impact is material. Various internal and external factors have
been considered for determining the discount rate to be applied to the cash flows of the Bank.
2.11 Limitation of NFRS Implementation

Wherever the information is not adequately available and/or it is impracticable to develop, such exception to
NFRS implementation has been noted and disclosed in respective sections.
2.12 Materiality
The Bank for the preparation of financial statements determines materiality based on the nature or magnitude,
or both. Materiality is a pervasive constraint in financial reporting because it is pertinent to all of the qualitative
characteristics.
3. Significant Accounting Policies

3.1 Basis of Measurement
The financial statements have been prepared on historical cost basis except for the following material items in
the statement of financial position:
 derivative financial instruments are measured at fair value
 financial instruments at fair value through profit or loss are measured at fair value
 financial instruments at fair value through other comprehensive income are measured at fair value
 freehold land at fair value
 investment property is measured at fair value
 liabilities for cash-settled share-based payment arrangements are measured at fair value
 the liability for defined benefit obligations is recognized as the present value of the defined benefit obligation
less the net total of the plan assets, plus unrecognized actuarial gains, less unrecognized past service cost
and unrecognized actuarial losses.
3.2 Basis of Consolidation

a. Business Combination
Business combinations are accounted for using the acquisition method as at the acquisition date i.e. when
control is transferred to the Bank. Control is the power to govern the financial and operating policies of an entity
to obtain benefits from its activities. In assessing control, the Group takes into consideration potential voting
rights that currently are exercisable.
The Bank measures goodwill at the acquisition date as:

 the fair value of the consideration transferred, plus
 the recognized amount of any non-controlling interests in the acquire, plus
 if the business combination is achieved in stages, the fair value of the preexisting equity interest in the
acquire, less
 the net recognized amount (generally fair value) of the identifiable assets acquired and liabilities assumed.
 When the excess is negative, a bargain purchase gain is recognized immediately in profit or loss.
 The consideration transferred does not include amounts related to the settlement of pre-existing relationships.
Such amounts are generally recognized in profit or loss.
 Transaction costs, other than those associated with the issue of debt or equity securities, that the Bank
incurs in connection with a business combination are expensed as incurred.

 Any contingent consideration payable is measured at fair value at the acquisition date. If the contingent
consideration is classified as equity, then it is not re-measured and settlement is accounted for within equity.
Otherwise, subsequent changes in the fair value of the contingent consideration are recognized in profit
or loss.
b. Non-Controlling Interest (NCI)

For each business combination, the Bank elects to measure any non-controlling interests in the acquiree
either:
 at fair value; or
 at their proportionate share of the acquire identifiable net assets, which are generally at fair value.
Changes in the Bank’s interest in a subsidiary that do not result in a loss of control are accounted for as
transactions with owners in their capacity as owners. Adjustments to non-controlling interests are based on
a proportionate amount of the net assets of the subsidiary. No adjustments are made to goodwill and no gain
or loss is recognized in profit or loss.
c. Subsidiaries
Subsidiaries are the entities controlled by the Bank. The Bank controls an entity if it is exposed, or has rights,
to variable returns from its involvement with the investee and has the ability to affect those returns through
its power over the investee. The Financial Statements of subsidiaries are included in the Consolidated
Financial Statements from the date that control commences until the date that control ceases.
The Bank reassesses whether it has control if there are changes to one or more of the elements of control.
In preparing the consolidated financial statements, the financial statements are combined line by line by
adding the like items of assets, liabilities, equity, income, expenses and cash flows of the parent with those
of its subsidiary. The carrying amount of the parent’s investment in subsidiary and the parent’s portion of equity
of subsidiary are eliminated in full. All intra group assets and liabilities, equity, income, expenses and cash
flows relating to transactions between entities of the group (such as interest income and technical fee) are
eliminated in full while preparing the consolidated financial statements.
d. Loss of Control
Upon the loss of control, the Bank derecognizes the assets and liabilities of the subsidiary, carrying amount
of non-controlling interests and the cumulative translation differences recorded in equity related to the
subsidiary. Further parent’s share of components previously recognized in Other Comprehensive Income
(OCI) is reclassified to profit or loss or retained earnings as appropriate. Any surplus or deficit arising on the
loss of control is recognized in the profit or loss. If the Group retains any interest in the previous subsidiary,
then such interest is measured at fair value at the date that control is lost. Subsequently, it is accounted for
as an equity-accounted investee or in accordance with the Group’s accounting policy for financial instruments
depending on the level of influence retained.
e. Special Purpose Entities

Special purpose entities (SPEs) are entities that are created to accomplish a narrow and well-defined
objectives. An SPE is consolidated if, based on an evaluation of the substance of its relationship with the Bank
and the SPE’s risks and rewards, the Bank concludes that it controls the SPE.
The following circumstances may indicate a relationship in which, in substance, the Bank controls and
consequently consolidates an SPE:
 The activities of the SPE are being conducted on behalf of the Bank according to it specific business needs
so that the Bank obtains benefits from the SPE’s operation.
 The Bank has the decision-making powers to obtain the majority of the benefits of the activities of the SPE
or, by setting up an ‘autopilot’ mechanism, the Bank has delegated these decision-making powers.
 The Bank has rights to obtain the majority of the benefits of the SPE and therefore may be exposed to risks
incident to the activities of the SPE.
 The Bank retains the majority of the residual or ownership risks related to the SPE or its assets in order to
obtain benefits from its activities.
f. Transaction Elimination on Consolidation

All intra-group balances and transactions, and any unrealized income and expenses (except for foreign
currency transaction gains or losses) arising from intra-group transactions are eliminated in preparing the
consolidated financial statements. Unrealized losses are eliminated in the same way as unrealized gains, but
only to the extent that there is no evidence of impairment.

3.3 Cash and Cash equivalent

Cash and cash equivalents include cash in hand, balances with B/FIs, money at call & short notice and highly
liquid financial assets with original maturities of three months or less from the acquisition dates that are subject to
an insignificant risk of changes in their fair value and are used by the Bank in the management of its short-term
commitments.
Cash equivalents are carried at amortized cost in the statement of financial position.
3.4 Financial Assets and Financial Liabilities

A. Recognition
The Bank initially recognizes a financial asset or a financial liability in its statement of financial position when,
and only when, it becomes party to the contractual provisions of the instrument. The Bank initially recognize
loans and advances, deposits and debt securities/ subordinated liabilities issued on the date that they are
originated which is the date that the Bank becomes party to the contractual provisions of the instruments.
Investments in equity instruments, bonds, debenture, Government securities, NRB bond or deposit auction,
reverse repos, outright purchase are recognized on trade date at which the Bank commits to purchase/ acquire
the financial assets. Regular way purchase and sale of financial assets are recognized on trade date at which
the Bank commits to purchase or sell the asset.
B. Classification
I. Financial Assets
The Bank classifies the financial assets and subsequently measured at amortized cost or fair value on
the basis of the Bank’s business model for managing the financial assets and the contractual cash flow
characteristics of the financial assets.
The two classes of financial assets are as follows:
i. Financial assets measured at amortized cost

The Bank classifies a financial asset measured at amortized cost if both of the following conditions are met:
 The asset is held within a business model whose objective is to hold the instruments in order to collect the
contractual cash flows and
 The cash flows consist solely of payments relating to principal and interest on principal.
Business model criterion

Financial assets are managed within a business model whose objective is to hold financial assets in order
to collect cash flows through the collection of contractual payments over the life of the instruments.
The realization of disposals close to the maturity of the instrument and for an amount close to the
remaining contractual cash-flows, or due to an increase in the counterparty’s credit risk is consistent with
a business model whose objectives is to collect the contractual cash flows. Sales imposed by regulatory
requirements or to manage the concentration of credit risk (without an increase in the asset’s credit risk) are
also consistent with this business model when they are infrequent or insignificant in value.
Cash flow criterion

The cash flow criterion is satisfied if the contractual terms of the debt instrument give rise, on specified
dates, to cash flows that are solely repayments of principal and interest on the principal amount outstanding.
The criterion is not met in the event of a contractual characteristic that exposes the holder to risks or to the
volatility of contractual cash flows that are inconsistent with those of a basic lending arrangement. It is also
not satisfied in the event of leverage that increases the variability of the contractual cash flows.
The 'financial assets' at amortised cost category includes, in particular, loans granted to customer and BFIs,
repurchase agreement and some securities held within the activity of Asset and Liability Management in
order to collect contractual flows ( treasury bills, government bonds, other debt securities).
ii. Financial asset measured at fair value
Financial assets other than those measured at amortized cost are measured at fair value. Financial assets
measured at fair value are further classified into two categories as below:
 Financial assets at fair value through profit or loss.

Financial assets are classified as fair value through profit or loss (FVTPL) if they are held for trading or
are designated at fair value through profit or loss.

The trading portfolio includes instruments held for trading (trading transactions), including derivatives.
Other financial assets measured at fair value through profit or loss include debt instruments that do not
meet the “collect” or “collect and sales” business model criterion or that do not meet the cash-flow
criterion, as well as equity instruments for which the fair value through other comprehensive income has
not been acceptable.
Upon initial recognition, transaction cost are directly attributable to the acquisition are recognized in profit
or loss as incurred. Such assets are subsequently measured at fair value and changes in fair value are
recognized in Statement of Profit or Loss.
 Financial assets at fair value through other comprehensive income

Investment in an equity instrument that is not held for trading and at the initial recognition, the Bank makes
an irrevocable election that the subsequent changes in fair value of the instrument is to be recognized in
other comprehensive income are classified as financial assets at fair value through other comprehensive
income. Such assets are subsequently measured at fair value and changes in fair value are recognized
in other comprehensive income.
Business Model Criterion

Financial assets are held in a business model whose objective is achieved by both holding the financial
assets in order to collect contractual cash flows and selling the financial assets (“collect and sale”). The
latter is not incidental but is an integral part of the business model.
Cash flow criterion

The principles are identical to those applicable to financial assets at amortised cost.
II. Financial Liabilities

All financial liabilities should be classified and measured at amortised cost, with the exception of (NFRS 9
Para 4.2.1)
 Financial liabilities at fair value through profit or loss (including most derivatives)
 Financial liabilities arising when transfer of financial asset does not qualify for derecognition; and
 Financial guarantee contracts and commitments to provide a loan at a below- market interest rate.
The Bank classifies its financial liabilities as follows;
 Financial Liabilities at Fair Value through Profit or Loss

Financial liabilities are classified as fair value through profit or loss if they are held for trading or are
designated at fair value through profit or loss. Upon initial recognition, transaction costs are directly
attributable to the acquisition are recognized in Statement of Profit or Loss as incurred. Subsequent
changes in fair value is recognized at profit or loss.
 Financial Liabilities measured at amortised cost

All financial liabilities other than those measured at fair value though profit or loss are classified and
subsequently measured at amortized cost using effective interest rate method.
C. Measurement
i. Initial Measurement
Financial Instruments are initially measured at the transaction price that is the fair value of the consideration
given. Transaction cost in relation to financial assets and liabilities at fair value through profit or loss are
recognized in Statement of Profit or Loss. In the case of financial assets classified and measured at amortized
cost or at fair value through other comprehensive income, transaction costs directly attributable to the
acquisition of the financial asset are added to this amount whereas transaction costs are deducted from
this amount for financial liabilities classified and measured at amortised cost.
In some cases, the transaction price may not be equal to fair value. An example of this is share options
exercise their options and purchase shares. The price paid by the option holders is likely to be less than
the fair value of the shares. The shares should be initially measured at fair value, evidenced by a quoted
price in an active market for identical shares, rather than at transaction price.
ii. Subsequent Measurement

A financial asset or financial liability is subsequently measured either at fair value or at amortized cost based
on the classification of the financial asset or liability. Financial asset or liability classified and measured at
amortized cost is subsequently measured at amortized cost using effective interest rate method.

The amortized cost of a financial asset or financial liability is the amount at which the financial asset or financial
liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortization
using the effective interest method of any difference between that initial amount and the maturity amount,
and minus any reduction for impairment or uncollectibility.
Financial assets classified at fair value are subsequently measured at fair value. The subsequent changes
in fair value of financial assets at fair value through profit or loss are recognized in Statement of Profit or
Loss whereas of financial assets at fair value through other comprehensive income are recognized in other
comprehensive income.
In the case of financial liability where the fair value is not capable of reliable measurement, they should be
measured at cost.
3.4.1 Derecognition
Derecognition of Financial Assets

The Bank derecognizes a financial asset when the contractual rights to the cash flows from the
financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which
substantially all the risks and rewards of ownership of the financial asset are transferred or in which the
Bank neither transfers nor retains substantially all the risks and rewards of ownership and it does not retain
control of the financial asset.
Any interest in such transferred financial assets that qualify for derecognition that is created or retained
by the Bank is recognized as a separate asset or liability. On derecognition of a financial asset, the
difference between the carrying amount of the asset (or the carrying amount allocated to the portion of
the asset transferred), and the sum of (i) the consideration received (including any new asset obtained
less any new liability assumed) and (ii) any cumulative gain or loss that had been recognized in other
comprehensive income is recognized in profit or loss.
In transactions in which the Bank neither retains nor transfers substantially all the risks and rewards of
ownership of a financial asset and it retains control over the asset, the Bank continues to recognize the
asset to the extent of its continuing involvement, determined by the extent to which it is exposed to changes
in the value of the transferred asset.
Derecognition of Financial Liabilities

A financial liability is derecognized when the obligation under the liability is discharged or canceled
or expired. Where an existing financial liability is replaced by another from the same lender on
substantially different terms, or the terms of an existing liability are substantially modified, such an
exchange or modification is treated as a derecognition of the original liability and the recognition of a new
liability. The difference between the carrying value of the original financial liability and the consideration paid
is recognized in Statement of Profit or Loss.
3.4.2 Determination of Fair Value

Fair value is the amount for which an asset could be exchanged, or a liability settled, between
knowledgeable, willing parties in an arm’s length transaction on the measurement date. The fair value of a
liability reflects its non-performance risk.
The fair values are determined according to the following hierarchy:
Level 1 fair value measurements are those derived from unadjusted quoted prices in active markets for
identical assets or liabilities.
Level 2 valuations are those with quoted prices for similar instruments in active markets or quoted
prices for identical or similar instruments in inactive markets and financial instruments valued
using models where all significant inputs are observable.
Level 3 portfolios are those where at least one input, which could have a significant effect on the
instrument’s valuation, is not based on observable market data.
When available, the Bank measures the fair value of an instrument using quoted prices in an
active market for that instrument. A market is regarded as active if quoted prices are readily and
regularly available and represent actual and regularly occurring market transactions on an arm’s
length basis. If a market for a financial instrument is not active, the Bank establishes fair value
using a valuation technique. Valuation techniques include using recent arm’s length transactions

between knowledgeable, willing parties (if available), reference to the current fair value of other
instruments that are substantially the same, discounted cash flow analysis.
The best evidence of the fair value of a financial instrument at initial recognition is the
transaction price - i.e. the fair value of the consideration given or received. However, in some
cases, the fair value of a financial instrument on initial recognition may be different to its
transaction price. If such fair value is evidenced by comparison with other observable current
market transactions in the same instrument (without modification) or based on a valuation
technique whose variables include only data from observable markets, then the difference is
recognized in profit or loss on initial recognition of the instrument. In other cases the difference
is not recognized in profit or loss immediately but is recognized over the life of the instrument on
an appropriate basis or when the instrument is redeemed, transferred or sold, or the fair value
becomes observable.
All unquoted equity investments are valued at net worth basis, considering the non-trading of
promoter shares and on the assumption that in the event of liquidation shareholders shall get
proportionate value of net worth of company up to the date of balance sheet, and the
market price of such shares could not be ascertained with certainty. Hence, these investments
are recognized at fair value using net worth of company and net of impairment, if any.
The best evidence of the fair value of a financial instrument at initial recognition is the
transaction price - i.e. the fair value of the consideration given or received. However, in some
cases, the fair value of a financial instrument on initial recognition may be different to its
transaction price. If such fair value is evidenced by comparison with other observable current
market transactions in the same instrument (without modification) or based on a valuation
technique whose variables include only data from observable markets, then the difference is
recognized in profit or loss on initial recognition of the instrument. In other cases the difference
is not recognized in profit or loss immediately but is recognized over the life of the instrument on
an appropriate basis or when the instrument is redeemed, transferred or sold, or the fair value
becomes observable.
All unquoted equity investments are valued at net worth basis, considering the non-trading of
promoter shares and on the assumption that in the event of liquidation shareholders shall get
proportionate value of net worth of company up to the date of balance sheet, and the
market price of such shares could not be ascertained with certainty. Hence, these investments are
recognized at fair value using net worth of company and net of impairment, if any.
3.4.3 Impairment
At each reporting date the Bank assesses whether there is any indication that an asset may have been
impaired. If such indication exists, the recoverable amount is determined. A financial asset or a group of
financial assets is impaired and impairment losses are incurred if, and only if, there is objective evidence
of impairment as a result of one or more events occurring after the initial recognition of the asset (a loss
event), and that loss event (or events) has an impact on the estimated future cash flows of the financial
asset or group of financial assets that can be reliably estimated.
The Bank considers the following factors in assessing objective evidence of impairment:
 Whether the counterparty is in default of principal or interest payments.
 When a counterparty files for bankruptcy and this would avoid or delay discharge of its obligation.
 Where the Bank initiates legal recourse of recovery in respect of a credit obligation of the counterpart.
 Where the Bank consents to a restructuring of the obligation, resulting in a diminished financial obligation,
demonstrated by a material forgiveness of debt or postponement of scheduled payments.
 Where there is observable data indicating that there is a measurable decrease in the estimated future cash
flows of a group of financial assets, although the decrease cannot yet be identified with specific individual
financial assets.
The Bank considers evidence of impairment for loans and advances and held-to-maturity investment
securities at both a specific asset and collective level. All individually significant loans and advances
and held-to-maturity investment securities are assessed for specific impairment. Those found not to be
specifically impaired are then collectively assessed for any impairment that has been incurred but not yet
identified.
Loans and advances and held-to-maturity investment securities that are not individually significant are
collectively assessed for impairment by grouping together loans and advances and held-to-maturity
investment securities with similar risk characteristics. Impairment test has been done on quarterly basis for
Loans and advances and held-to-maturity investment and for other trade receivables and other financial

assets impairment is done on annual basis which is based on the internal and external indication observed.
In assessing collective impairment, the Bank uses statistical modelling of historical trends of the
probability of default (PD), the timing of recoveries and the amount of loss incurred (LGD), adjusted for
management’s judgment as to whether current economic and credit conditions are such that the actual losses are
likely to be greater or less than suggested by historical trends. Default rates, loss rates and the expected
timing of future recoveries are regularly benchmarked against actual outcomes to ensure that they remain
appropriate.
a) Impairment losses on assets measured at amortised cost
As per NAS 39
Financial assets carried at amortised cost such as amounts due from Banks, loans and advances to
customers as well as held-to-maturity investments is impaired, and impairment losses are recognized, only
if there is objective evidence as a result of one or more events that occurred after the initial recognition of the
asset. The amount of the loss is measured as the difference between the asset's carrying amount and the
deemed recoverable value of loan.
Loans and advances to customers with significant value (Top 100 borrowers and borrowers classified as
Non Performing Loans as per Nepal Rastra Bank Directive) are assessed for individual impairment test. The
recoverable value of loan is estimated on the basis of realizable value of collateral and the conduct of the
borrower/past experience of the bank. Assets that are individually assessed and for which no impairment exists
are grouped with financial assets with similar credit risk characteristics and collectively assessed for impairment.
The credit risk statistics for each group of the loan and advances are determined by management prudently
being based on the past experience. For the purpose of collective assessment of impairment bank has
categorized assets in to 10 broad products as follows:
1. Term Loan
2. Overdraft Loan
3. Import Loan
4. Demand and Working Capitals Loan
5. Personal Residential Loan
6. Real Estate Loan
7. Margin Lending Loan
8. Hire Purchase Loan
9. Deprived Sector Loan
10. Others
If, in a subsequent year, the amount of the estimated impairment loss increases or decreases because
of an event occurring after the impairment was recognised, the previously recognised impairment loss is
increased or reduced by adjusting the impairment provision in Profit and Loss account. If a future write-off
is later recovered, the recovery is credited to the ’Income Statement’.
As per Loan Loss Provision of Nepal Rastra Bank

Loan loss provisions in respect of non-performing loans and advances are based on management’s
assessment of the degree of impairment of the loans and advances, subject to the minimum provisioning
level prescribed in relevant NRB guidelines. Provision is made for possible losses on loans and advances
including bills purchased at 1% to 100% on the basis of classification of loans and advances, overdraft and
bills purchased in accordance with NRB directives.
Policies Adopted
As per the Carve out notice issued by ICAN, the Bank has measured impairment loss on loan and advances
as the higher of amount derived as per norms prescribed by Nepal Rastra Bank for loan loss provision and
amount determined as per paragraph 63 of NAS 39.
b) Impairment of investment in equity instrument classified as fair value through other

comprehensive income
Where objective evidence of impairment exists for available-for-sale financial assets, the cumulative loss
(measured as the difference between the transaction cost and the current fair value, less any impairment
loss on that financial asset previously recognised in the statement of profit or loss) is reclassified from
equity and recognised in the statement of Profit or Loss Account. A significant or prolonged decline in the
fair value of an equity security below its cost is considered, among other factors in assessing objective
evidence of impairment for equity securities.

If, in a subsequent period, the fair value of equity investment classified as available-for-sale
increases and the increase can be objectively related to an event occurring after the impairment loss was
recognised, the impairment loss is reversed through other comprehensive income.
3.5 Trading Assets

Trading assets and liabilities are those assets and liabilities that the Bank acquires or incurs principally for the
purpose of selling or repurchasing in the near term, or holds as part of a portfolio that is managed together for
short-term profit or position taking.
Trading assets and liabilities are initially recognized at cost and subsequently measured at fair value in the
statement of financial position, with transaction costs recognized in profit or loss. All changes in fair value are
recognized as part of net trading income in profit or loss as regarded as fair value through profit & loss account.
3.6 Derivative Assets and Derivative Liabilities

Derivatives held for risk management purposes include all derivative assets and liabilities that are not classified
as trading assets or liabilities. Derivatives held for risk management purposes are measured at fair value in the
statement of financial position.
Considering the requirement of NAS 39 for qualification of hedge accounting and cost benefits along with
materiality, Bank has not adopted hedge accounting for certain derivatives held for risk management.
3.7 Investment in an Associates

The Bank has a 16.39% interest in Sparsha Laghubitta Bittiya Sanstha Ltd. licensed by Nepal Rastra Bank as “D”
class financial institution which involves in the providing micro-finance service in rural area such as development
of agriculture, irrigation, drinking water, cottage and rural industries, forestry and alternative energy. Sparsha
Laghubitta Bittiya Sanstha Ltd is a public limited company that is listed in stock exchange Limited. The Bank’s
Interest in Sparsha Laghubitta Bittiya Sanstha Limited is accounted for using the equity method in the
consolidation of financial statements.
3.8 Property and Equipment
a. Recognition and Measurement

The cost of an item of property and equipment shall be recognized as an asset, initially recognized at cost, if,
and only if:
 it is probable that future economic benefits associated with the item will flow to the entity; and
 the cost of the item can be measured reliably.
Cost includes expenditure that is directly attributable to the acquisition of the asset. The cost of self-constructed
assets includes the following:
 the cost of materials and direct labour;
 any other costs directly attributable to bringing the assets to a working condition for their intended use;
 when the Bank has an obligation to remove the asset or restore the site, an estimate of the costs of
dismantling and removing the items and restoring the site on which they are located; and
 capitalized borrowing costs.
The Bank adopts cost model for entire class of property and equipment except land. Apart from land, neither
class of the property and equipment are measured at revaluation model nor is their fair value measured at the
reporting date. The items of property and equipment are measured at cost less accumulated depreciation and
any accumulated impairment losses.
Purchased software that is integral to the functionality of the related equipment is capitalized as part of that
equipment.
Subsequent expenditure is capitalized if it is probable that the future economic benefits from the expenditure
will flow to the Bank. Ongoing repairs and maintenance to keep the assets in working condition are expensed
as incurred. Any gain or loss on disposal of an item of property and equipment (calculated as the difference
between the net proceeds from disposal and the carrying amount of the item) is recognized within other
income in profit or loss.
b. Capital Work in Progress

Fixed assets under construction and cost of assets not ready for use are shown as capital work in progress.
c. Depreciation
Depreciation on other assets is calculated using the straight-line method to allocate their cost to their residual
values over their estimated useful life as per management judgement as follows:

Group Useful Life (In Years)

Computer 5-10
Metal Furniture 10
Office Equipment & Others 10
Vehicle 8
Wooden Furniture 10
Building 50
Lease Hold Assets are amortized on a straight line basis in profit or loss over the period of the lease
agreement, from the date that it is available for use.
Non-consumable items having life less than one year or costing less than NPR 10,000 are expensed off during
the year of purchase. Capital nature expenditures on immovable Non-consumable items of more than NPR
3,000 are recognized as fixed assets on the basis of their useful life and required level of control.
d. Derecognition
The carrying amount of Property and Equipment shall be derecognized on disposal or when no future
economic benefits are expected from its use or disposal. The gain or loss arising from the derecognition of an
item of property and equipment shall be included in profit or loss when the item is derecognized (unless on a
sale & lease back).
Depreciation method, useful lives and residual value are reviewed at each reporting date and adjusted, if any.
3.9 Intangible Assets / Goodwill

Goodwill
Any excess of the cost of acquisition over the fair values of the identifiable net assets acquired in Business
Combination is recognised as goodwill. Following initial recognition, goodwill is measured at cost less any
accumulated impairment losses.
Goodwill is reviewed for impairment annually, or more frequently, if events or changes in circumstances indicate
that the carrying value may be impaired.
Acquired Intangible Assets

Intangible assets are initially measured at fair value, which reflects market expectations of the probability that
the future economic benefits embodied in the asset will flow to the Bank, and are amortized on the basis of their
expected useful lives.
Computer software
Acquired computer software licenses are capitalized on the basis of the costs incurred to acquire and bring
to use the specific software. Costs associated with the development of software are capitalized where it is
probable that it will generate future economic benefits in excess of its cost. Computer software costs are
amortized on the basis of expected useful life. Costs associated with maintaining software are recognized as an
expense as incurred.
At each reporting date, these assets are assessed for indicators of impairment. In the event that an asset’s
carrying amount is determined to be greater than its recoverable amount, the asset is written down immediately.
Software is amortised on a straight line basis in profit or loss over its estimated useful life, from the date that it
is available for use. The estimated useful life of software for the current and comparative periods is five years.
Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted if
appropriate.
3.10 Investment Property/Non-Current Assets Held for Sale
Investment Property
Investment properties include land or land and buildings other than those classified as property and equipment
and non-current assets held for sale. Generally, it includes land, land and building acquired by the Bank as
non-banking assets but not sold as on the reporting date.
The Bank holds investment property that has been acquired through enforcement of security over the loans and
advances.

Non-Current Assets Held for Sale

Non-current assets (such as property) and disposal groups (including both the assets and liabilities of the
disposal groups) are classified as held for sale and measured at the lower of their carrying amount and fair
value less cost to sell when: (i) their carrying amounts will be recovered principally through sale; (ii) they are
available-for-sale in their present condition; and (iii) their sale is highly probable.
Immediately before the initial classification as held for sale, the carrying amounts of the assets (or assets and
liabilities in a disposal group) are measured in accordance with the applicable accounting policies described
above.
3.11 Income Tax

Tax expense comprises current and deferred tax. Current tax and deferred tax are recognised in profit or loss
except to the extent that they relate to items recognised directly in equity or in other comprehensive income.
a. Current Tax
Current tax is the expected tax payable or recoverable on the taxable income or loss for the year, using tax
rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of
previous years.
b. Deferred Tax
Deferred tax is recognised in respect of temporary differences between the carrying amounts of assets and
liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred income tax is
determined using tax rate applicable to the Bank as at the reporting date which is expected to apply when the
related deferred income tax asset is realized or the deferred income tax liability is settled.
Deferred tax assets are recognized where it is probable that future taxable profit will be available, against
which the temporary differences can be utilized.
3.12 Deposits, debts securities issued and subordinated liabilities
a. Deposits
The Bank accepts deposits from its customers under savings account, current, term deposits and margin
accounts which allows money to be deposited and withdrawn by the account holder. These transactions are
recorded on the bank's books, and the resulting balance is recorded as a liability for the Bank and represents
the amount owed by the Bank to the customer.
b. Debt Securities Issued

It includes debentures, bonds or other debt securities. Deposits, debt securities issued and subordinated
liabilities are initially measured at fair value minus incremental direct transaction costs, and subsequently
measured at their amortised cost using the effective interest method, except where the Group designates
liabilities at fair value through profit or loss. However, the bank does not have any issue of such debt
securities.
c. Subordinated Liabilities
Subordinated liabilities are those liabilities which at the event of winding up are subordinate to the claims
of depositors, debt securities issued and other creditors. The bank does not have any of such subordinated
liabilities.
3.13 Provisions
The Bank recognizes a provision if, as a result of past event, the Bank has a present constructive or legal
obligation that can be reliability measured and it is probable that an outflow of economic benefit will be required
to settle the obligation.
A disclosure for contingent liability is made when there is a possible obligation that arises from past events, and
whose existence will be confirmed by the occurrence, or non-occurrence, of uncertain future events; or present
obligation that do not meet the recognition criteria because either it is not probable that an outflow of resources
embodying economic benefits will be required to settled the obligation or, a sufficiently reliable estimate of the
amount of the obligation cannot be made.
When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of
resources is remote, no provision or disclosure is made.
A provision for onerous contract is recognized when the expected benefits to be derived by the Bank from a
contract are lower than the unavoidable cost of meeting its obligation under the contract.

Provisions are reviewed at each reporting date and adjusted to reflect the current best estimate. If it is no
longer probable that an outflow of resources would be required to settle the obligation, the provision is reversed.
Contingent assets are not recognized in the financial statements. However, contingent assets are assessed
continually and if it is virtually certain that an inflow of economic benefits will arise, the asset and related income
are recognized in the period in which the change occurs.
3.14 Revenue Recognition

Revenue is the gross inflow of economic benefits during the period arising from the course of the ordinary
activities of an entity when those inflows result in increases in equity, other than increases relating to
contributions from equity participants. Revenue is recognized to the extent it is probable that the economic
benefits will flow to the Bank and the revenue can be reliably measured. Revenue is not recognized during the
period in which its recoverability of income is not probable. The Bank’s revenue comprises of interest income,
fees and commission, foreign exchange income, cards income, remittance income, bancassurance commission,
etc. and the bases of incomes recognition are as follows:
a. Interest Income
Interest income on financial assets measured at fair value through other comprehensive income (FVOCI) and
financial assets held at amortised cost shall be recognized using the bank’s normal interest rate which is very
close to effective interest rate using effective interest rate method.
Similarly, only accrued interest on loans and advances to the extent allowed by Guideline on Recognition
of Interest Income, 2019 as issued by Nepal Rastra Bank has been recognized as interest income. Interest
accruals those fall outside the scope of recognition criteria as per the guidelines has been barred and shall be
recognized on a cash basis.
Refer 2.7.4 (b) for carve out apply to recognize interest income (transaction cost) using effective interest rate.
Gains and losses arising from changes in the fair value of financial instruments held at fair value through profit or
loss are included in the statement of profit or loss in the period in which they arise. Contractual interest income
and expense on financial instruments held at fair value through profit or loss is recognized within net interest
income.
b. Fees & Commission

Fees and commissions are recognized on an accrual basis when the service has been provided or
significant act performed whenever the benefit exceeds cost in determining such value. Whenever, the cost of
recognizing fees and commissions on an accrual basis exceeds the benefit in determining such value, the fees
and commissions are charged off during the year.
c. Dividend Income
Dividend income are recognized when right to receive such dividend is established. Usually this is the
ex-dividend date for equity securities. Dividends are presented in net trading income, net income from other
financial instruments at fair value through profit or loss or other revenue based on the underlying classification
of the equity investment.
d. Net Trading Income

Net trading income comprises gains less losses related to trading assets and liabilities, and includes all
realized and unrealized fair value changes, interest, dividends and foreign exchange differences.
e. Net Income from other financial instrument at fair value through Profit or Loss
Net income from other financial instruments at fair value through profit or loss relates to non-trading derivatives
held for risk management purposes that do not form part of qualifying hedge relationships and financial assets
and liabilities designated at fair value through profit or loss. It includes all realized and unrealized fair value
changes, interest, dividends and foreign exchange differences.
3.15 Interest expense

Interest expense on all financial liabilities including deposits are recognized in profit or loss using effective
interest rate method. Interest expense on all trading liabilities are considered to be incidental to the Bank’s
trading operations and are presented together with all other changes in fair value of trading assets and liabilities
in net trading income.
3.16 Employees Benefits
a. Short Term Employee Benefits

Short term employee benefit obligations are measured on an undiscounted basis and are expensed as the
related service is provided. A liability is also recognized for the amount expected to be paid under bonus

required by the Bonus Act, 2030 to pay the amount as a result of past service provided by the employee and
the obligation can be estimated reliably under short term employee benefits.
Short-term employee benefits include all the following items (if payable within 12 months after the end of the
reporting period):
 wages, salaries and social security contributions,
 paid annual leave and paid sick leave,
 profit-sharing and bonuses and
 non-monetary benefits
b. Post-Employment Benefits
Post-employment benefit plan includes the followings;
i. Defined Contribution Plan

A defined contribution plan is a post-employment benefit plan under which the Bank pays fixed
contributions into a separate entity and has no legal or constructive obligation to pay further amounts.
Obligations for contributions to defined contribution plans are recognised as personnel expenses in profit
or loss in the periods during which related services are rendered.
Contributions to a defined contribution plan that are due more than 12 months after the end of the reporting
period in which the employees render the service are discounted to their present value.
All employees of the Bank are entitled to receive benefits under the provident fund, a defined contribution
plan, in which both the employee and the Bank contributes monthly at a pre-determined rate of 10% of the
basic salary. The Bank does not assume any future liability for provident fund benefits other than its annual
contribution. The bank has not considered the gratuity of 8.33% as required by Labor Act 2074 however,
provision of gratuity has been done on the basis of actuarial valuation as per HR Bylaw of the Bank which
does not comply with the provisions of Labor Act 2074.
ii. Defined Benefit plan

The Bank continues to operate gratuity, payments as post-retirement benefits as defined benefit schemes.
A defined benefit plan is a post-employment benefit plan other than a defined contribution plan. The Bank’s
net obligation in respect of defined benefit plans is calculated separately for each plan by estimating the
amount of future benefit that employees have earned in return for their service in the current and prior
periods. That benefit is discounted to determine its present value. Any unrecognised past service costs and
the fair value of any plan assets are deducted.
The Bank recognises all actuarial gains and losses net of deferred tax arising from defined benefit plans
immediately in other comprehensive income and all expenses related to defined benefit plans in employee
benefit expense in profit or loss.
The Bank recognises gains and losses on the curtailment or settlement of a defined benefit plan when the
curtailment or settlement occurs. The gain or loss on curtailment or settlement comprises any resulting
change in the fair value of plan assets, any change in the present value of the defined benefit obligation,
any related actuarial gains and losses and any past service cost that had not previously been recognised.
iii. Long -Term Employee benefit

The Bank operate accumulated annual leave and sick leave payment which are long term employee
benefits other than defined employment benefits and termination benefits. These benefits are not
expected to be settled wholly before twelve months after the end of the annual reporting period in which the
employees rendered the related services.
The bank recognises amount as liability for long term employee benefits the net total, at the end of the
reporting periods, of the present value of the defined obligation and the fair value of the plan assets (If any)
out of which the obligations are to be settled directly.
All the assets, liabilities, income and expenditure relating to such benefits should be accounted for in the
same way, and subject to the same restriction on the recognition of those relating to a defined benefit
pension plan except that re-measurements are recognised in profit or loss.
The measurement of other long-term employee benefits is not usually subject to the same degree of
uncertainty as that of define employment benefits.

iv. Termination Benefits

Termination benefits are recognized as an expense when the Bank is demonstrably committed, without
realistic possibility of withdrawal, to a formal detailed plan to either terminate employment before the
normal retirement date, or to provide termination benefits as a result of an offer made to encourage
voluntary redundancy. Termination benefits for voluntary redundancies are recognized as an expense if
the Bank has made an offer of voluntary redundancy, it is probable that the offer will be accepted, and the
number of acceptances can be estimated reliably. If benefits are payable more than 12 months after the
reporting date, then they are discounted to their present value.
3.17 Leases
Lease payments under an operating lease excluding costs for services such as insurance and maintenance,
shall be recognized as an expense on a straight-line basis over the lease term unless another systematic basis is
representative of the time pattern of the user’s benefit, even if the payment are not on that basis.
IAS 17 requires a straight-line recognition of the lease expenses even when amounts are not payable on this
basis.
Generally, lease payments are increased by fixed minimum increments intended to compensate for
expected annual inflation over the lease period. The fixed minimum increment will have to be spread so as to
take the payments on a straight-line basis over the lease term.
3.18 Foreign Currency Translation

The financial statements are presented in Nepalese Rupees (NPR).
Transactions in foreign currencies are initially recorded at the functional currency rate of exchange ruling at the
date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the
functional currency rate of exchange at the statement of financial position date.
Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation
at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized
in the statement of profit or loss.
Non-monetary assets and liabilities are translated at historical exchange rates if held at historical cost, or
year-end exchange rates if held at fair value, and the resulting foreign exchange gains and losses are recognized
in either the statement of profit or loss or shareholders’ equity depending on the treatment of the gain or loss on
the asset or liability.
3.19 Financial guarantee and loan commitment

Financial guarantees are contracts that require the Bank to make specified payments to reimburse the holder for
a loss it incurs because a specified debtor fails to make payment when due in accordance with the terms of a debt
instrument. Loan commitments are firm commitments to provide credit under pre-specified terms and conditions.
Loan commitment is the commitment where the Bank has confirmed its intention to provide funds to a customer
or on behalf of a customer in the form of loans, overdrafts, future guarantees, whether cancellable or not, or
letters of credit and the Bank has not made payments at the reporting date, those instruments are included in
these financial statement as commitments.
3.20 Share Capital and Reserves

The Bank classifies capital instruments as financial liabilities or equity instruments in accordance with the
substance of the contractual terms of the instruments. Equity is defined as residual interest in total assets of
the Bank after deducting all its liabilities. Common shares are classified as equity of the Bank and distributions
thereon are presented in statement of changes in equity.
Dividends on ordinary shares and preference shares classified as equity are recognized in equity in the period
in which they are declared and approved by competent authority.
Incremental costs directly attributable to the issue of an equity instrument are deducted from the initial
measurement of the equity instruments considering the tax benefits achieved thereon.
The reserves include retained earnings and other statutory reserves such as general reserve, foreign exchange
equalization reserve, regulatory reserve, investment adjustment reserve, staff training and development fund,
CSR reserve and actuarial gain/(loss) reserve etc.

3.21 Earnings per share including diluted

The Bank presents basic and diluted earnings per share (EPS) data for its ordinary shares. The basic EPS is
calculated by dividing the profit or loss attributable to ordinary shareholders of the Bank by the weighted average
number of ordinary shares outstanding during the period. Diluted EPS is determined by adjusting the profit or
loss attributable to ordinary shareholders and the weighted average number of ordinary shares outstanding for
the effects of all dilutive potential ordinary shares.
3.22 Segment Reporting

The Bank is organized for management and reporting purposes into segments such as General Banking, Micro
Lending, Remittance, Cards and Alternate Channels and Treasury. The segment results that are reported include
items directly attributable to a segment as well as those that can be allocated on a reasonable basis. Unallocated
items comprise mainly common assets, head office expenses, and tax assets and liabilities.

gub tyf gub ;dfg 4.1

@)&^ ciff9 d;fGt;Dd /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
gub df}Hbft 2,231,093,516 2,145,484,102 2,231,076,260 2,145,467,102
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 400,246,861 830,544,446 399,480,930 830,544,446
dfu tyf cNk;"rgfdf k|fKt x'g] /sd 3,486,833,244 1,522,896,119 3,486,833,244 1,522,896,119
cGo 1,992,474,522 2,105,311,714 1,992,474,522 2,105,311,714
hDdf 8,110,648,144 6,604,236,381 8,109,864,957 6,604,219,381
gub tyf gub ;dfg lzif{ssf] /sdsf] km]o/ Eofn' lstfaL d"Nodf n]vf°g ul/Psf] 5 . eN6df /x]sf] gub df}HbftnfO{
ef}lts tyf ljQLo ?kdf k"0f{ jLdf ul/Psf] 5 . t/ntf / Joj;fosf] cfjZostf cg'?k g} eN6df gub sfod ul/Psf] 5 . a}+s
tyf ljQLo ;+:yfdf /x]sf] df}Hbft lzif{sdf ljleGg a}+s tyf ljQLo ;+:yfdf sfod ul/Psf] /sd /x]sf] 5 . ljb]zL d'b|fdf sfod
ul/Psf] gub df}Hbftdf ljb]zL d'b|fdf x'g] kl/jt{gsf] hf]lvd lglxt /x]sf] 5 . To:tf hf]lvdsf] ;'Id ?kdf cg'udg
ul/G5 eg] hf]lvd klxrfg ePsf] cj:yfdf plrt Joj:yfkg ;d]t ul/Psf] 5 . gub tyf gub ;dfg lzif{s cGtu{tsf cGo
lzif{sx?df & lbgeGbf dfly tyf # dlxgfeGbf d'lgsf] cGt/ a}+s ;fk6L tyf j}wflgs t/ntf k|of]hgsf] nflu sfod ePsf]
afx]s g]kfn /fi6« a}+sdf /x]sf] cGo df}Hbft ;dfj]z ul/Psf 5g\ .
g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng'kg]{ /sd 4.2

;d"x a}+s
@)&^ @)&% @)&^ @)&%
g]kfn /fi6« a}+sdf /x]sf] j}wflgs df}Hbft 2,964,971,270 3,575,090,172 2,964,971,270 3,575,090,172
k'gM laqmL ;Demf}tf ;lxt vl/b ul/Psf] lwtf]kq - - - -
g]kfn /fi6« a}+s;Fu /x]sf] cGo lgIf]k tyf n]gf /sd - 1,774,304,947 - 1,774,304,947
hDdf 2,964,971,270 5,349,395,118 2,964,971,270 5,349,395,118
g]kfn /fi6« a}+ssf] Plss[t lgb]{zg @)&% O=k|f= lgb]{zg g+= !#÷)&% sf] Joj:yf adf]lhd s'n :jb]zL lgIf]k bfloTjsf] sDtLdf $
k|ltzt /sd clgjfo{ df}Hbft g]kfn /fi6« a}+sdf sfod ug'{ kg]{ x'gfn] ;f]xL adf]lhd g]kfn /fi6« a}+sdf /x]sf] j}Bflgs df}Hbft
lzif{sdf b]vfO{Psf] 5 . g]kfn /fi6« a}+sdf sfod ePsf] cltl/Qm lgIf]knfO{ g]kfn /fi6« a}+s;Fu /x]sf] cGo lgIf]k tyf n]gf /sd
lzif{sdf b]vfO{Psf] 5 .
a}+s tyf ljlQo ;+:yfdf /x]sf] df}Hbft tyf nufgL 4.3

;d"x a}+s
@)&^ @)&% @)&^ @)&%
:jb]zL a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft 149,004,497 847,046,859 19,173,231 847,046,858
ljb]zL a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft 720,365,222 36,560,639 720,365,222 36,560,639
36fpg]M gf]S;fgL jfkt Joj:yf - - - -
hDdf 869,369,719 883,607,497 739,538,453 883,607,497
:jb]zL tyf ljb]zL a}+s tyf ljQLo ;+:yfdf ul/Psf] # dlxgf eGbf a9Lsf] nufgLnfO{ a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft tyf
nufgL lzif{ssf] ;DalGwt pk–lzif{sdf b]vfO{Psf] 5 .

Jo"TkGg -8]l/e]l6e_ ljQLo pks/0f 4.4

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
Jofkfl/s nufgL 1,057,619,100 150,396,081 1,057,619,100 150,396,081
Aofhb/ :jfk - - - -
d'b|f :jfk - - - -
clu|d ljlgdo ;Demf}tf 1,057,619,100 150,396,081 1,057,619,100 150,396,081
cGo - - - -
hf]lvd Joj:yfkgsf] lglDt - - - -
Aofhb/ :jfk - - - -
d'b|f :jfk - - - -
clu|d ljlgdo ;Demf}tf - - - -
cGo - - - -
hDdf 1,057,619,100 150,396,081 1,057,619,100 150,396,081
Jo"TkGg -8]l/e]l6e_ ljQLo pks/0fsf] clwstd\ c+z e'QmfgL gx'g] clu|d ljlgdo ;Demf}tf [Non-Deliverable Forward (NDF)] ;Fu
;DalGwt 5 eg] afFsL c+z s/kf]/]6 u|fxssf nflu h:t} ljb]zL ljlgdosf] bfaL h:tf hf]lvdnfO{ ;'/lIft ug{ k|bfg ul/Psf] clu|d
ljlgdo ;Demf}tf /x]sf] 5 . a}+sn] o:tf pks/0fx? cfkm\gf] lgoldt ?kdf sf]if ;~rfng ultljlw cGtu{t ug]{ ub{5 . hf]lvdsf]
b[li6sf]0fn] s"n Jo"TkGg -8]l/e]l6e_ ;DklQ tyf s"n Jo"TkGg -8]l/e]l6e_ bfloTjnfO{ Ps;fy cg'wf/0f ul/Psf] 5 h;nfO{ ljQLo
cj:yfsf] ljj/0fdf 5'§} b]vfO{Psf] 5 eg] clu|d ljlgdo ;Demf}tf nfO{ Ps cfk;df s§L u/L k|:t't u/LPsf]] 5 . cl3Nnf] cfly{s
jif{sf] c°x?nfO{ klg ;f]xL adf]lhd jlu{s/0f u/L k|:t't u/LPsf] 5 .
cGo Jofkfl/s ;DklQx? 4.5

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
6«]h/L lan - - - -
g]kfn ;/sf/sf] C0fkq - - - -
g]kfn /i6« a}+ssf] C0fkq - - - -
:jb]zL ;+:yfut C0fkq - - - -
z]o/ - - - -
cGo - - - -
hDdf - - - -
lwtf]aGws /flvPsf] - - - -
lwtf]aGws g/flvPsf] - - - -

a}+s tyf ljQLo ;+:yfnfO{ k|jfx u/]sf] shf{ tyf ;fk6L 4.6
#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
n3'ljQ ;+:yfnfO{ k|jfx u/]sf] shf{ 2,702,276,281 1,607,865,675 2,702,276,281 1,607,865,675
cGo - - - -
36fpg] M gf]S;fgL jfkt Joj:yf 27,022,763 16,078,657 27,022,763 16,078,657
hDdf 2,675,253,519 1,591,787,019 2,675,253,519 1,591,787,019
o; lzif{s cGtu{tsf shf{ tyf ;fk6Ldf x'g] xfgL afktsf] gf]S;fgL g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd dfkg ul/Psf] 5 . a}+s
tyf ljQLo ;+:yfx?nfO{ k|bfg ul/Psf] ;Dk"0f{ shf{x?nfO{ g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd c;n shf{df jlu{s/0f ul/Psf] 5 .
gf]S;fgL Joj:yf 4.6.1

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
>fj0f ! sf] df}Hbft 16,078,657 7,695,964 16,078,657 7,695,964
o; jif{sf] gf]S;fgL jfkt Joj:yf 10,944,106 8,382,693 10,944,106 8,382,693
o; jif{sf] yk Joj:yf 10,944,106 8,382,693 10,944,106 8,382,693
o; jif{ p7]sf]÷lkmtf{ - - - -
ckn]vg /sd - - - -
cfiff9 d;fGt;Ddsf] df}Hbft 27,022,763 16,078,657 27,022,763 16,078,657
n3'ljQ ljQLo ;+:yfx?nfO{ k|bfg ul/Psf s'g} klg shf{ tyf ;fk6Lsf zt{ tyf aGb]hx? /sd, ;do tyf lglZrttfsf] ;Gbe{df
a}+ssf] Plss[t gub k|jfxdf s'g} klg tflTjs c;/ kg]{ vfnsf 5}gg . o:tf ;DklQx?nfO{ shf{ tyf ;fk6 cGtu{t jlu{s/0f
u/LPsf] 5 / ckn]lvt d"Nodf d"Nof°g ul/Psf] 5 . o:tf ;DklQdf lglxt hf]lvdx?sf] lgoldt tj/n] cg'udg tyf dfkg
ul/Psf] 5 . oL ;a} Aofh k|fKt x'g] ;DklQ x'g\ / o;af6 k|fKt cfDbfgLnfO{ gfkmf gf]S;fg ljj/0fsf] Aofh cfDbfgL lzif{sdf cfDbfgL
hgfO{ k|:t't ul/Psf] 5 .
u|fxsx?nfO{ k|jfx u/]sf] shf{ tyf ;fk6L 4.7

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
kl/zff]lwt d"Nodf d"Nof°g ul/Psf] shf{ / ;fk6L 71,126,470,192 56,553,693,886 71,126,470,192 56,553,693,886
36fpg] M gf]S;fgL jfkt Joj:yf 1,265,143,078 849,466,541 1,265,143,078 849,466,541
;fd"lxs gf]S;fgL Joj:yf (Group Impairment) 791,037,725 581,327,739 791,037,725 581,327,739
JolQmut gf]S;fgL Joj:yf (Individual Impairment) 474,105,353 268,138,802 474,105,353 268,138,802
v"b /sd 69,861,327,114 55,704,227,345 69,861,327,114 55,704,227,345
FVTPL df d"Nof°g ul/Psf] shf{ tyf ;fk6L - - - -
hDdf 69,861,327,114 55,704,227,345 69,861,327,114 55,704,227,345
o; cg';"rLdf k|:t't ePsf] gf]S;fgL afktsf] Joj:yf g]kfn /fi6« a}+ssf] lgb]{zg g+= @ adf]lhd dfkg ul/Psf] 5 h'g g]kfn n]vfdfg
#( cg';f/ dfkg ul/Psf] gf]S;fgL afktsf] Joj:yf /sd eGbf clws /x]sf] 5 . gf]S;fgL afktsf] Joj:yfsf] lj:t[t ljj/0f a'Fbf
gDa/ @=&=$ df k|:t't ul/Psf] 5 . g]kfn n]vfdfg #( adf]lhd dfkg ul/Psf] gf]S;fgL afktsf] Joj:yfsf] s"n /sd cfly{s jif{
@)&%÷&^ / @)&$÷&% sf] nflu qmdzM ?= #!,@),(@,^&( / ? @@,@!,%%,$^% /x]sf] 5 .

/sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
u|fxsnfO{ k|jfx u/]sf] shf{ tyf ;fk6L 70,041,267,499 55,656,450,234 70,041,267,499 55,656,450,234
sd{rf/LnfO{ k|jfx u/]sf] shf{ tyf ;fk6L 806,006,575 567,296,965 806,006,575 567,296,965
c;'n ug{ afFsL Aofh 279,196,118 329,946,686 279,196,118 329,946,686
hDdf 71,126,470,192 56,553,693,886 71,126,470,192 56,553,693,886
gf]S;fgL afktsf] Joj:yf - a}+s tyf ljQLo ;+:yfnfO{ k|bfg ul/Psf] shf{ tyf ;fk6L ;d]tsf]_ /sd ?=
g]kfn /fi6« a}+ssf] lgb]{zg gDa/ @ adf]lhd 1,292,165,841 865,545,197 1,292,165,841 865,545,197
g]kfn n]vfdfg #( adf]lhd 312,092,679 222,155,465 312,092,679 222,155,465
shf{ k|sf/sf] cfwf/df shf{ / ;fk6Lsf] ljZn]if0f 4.7.1

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
shf{sf] k|sf/
cfjlws shf{ 12,474,328,531 8,815,331,748 12,474,328,531 8,815,331,748
clwljsif{ shf{ 14,045,317,584 16,556,646,046 14,045,317,584 16,556,646,046
6«i6 l/l;K6÷cfoft shf{ 3,907,635,624 2,805,675,020 3,907,635,624 2,805,675,020
rfn" k'FhL l8df08 tyf cGo shf{ 17,625,006,040 10,394,989,995 17,625,006,040 10,394,989,995
cfjf;Lo JolQmut shf{ 3,752,629,305 3,508,956,704 3,752,629,305 3,508,956,704
l/on :6]6\ shf{ 7,048,029 93,818,194 7,048,029 93,818,194
dflh{g n]lG8Ë 836,731,569 708,680,410 836,731,569 708,680,410
xfo/ kr]{h shf{ 4,717,648,284 4,922,004,798 4,717,648,284 4,922,004,798
ljkGgju{ shf{ 1,498,265,701 1,429,597,860 1,498,265,701 1,429,597,860
laN; vl/b 1,640,754,797 134,575,094 1,640,754,797 134,575,094
sd{rf/L shf{ tyf ;fk6L 806,006,575 567,296,965 806,006,575 567,296,965
cGo 9,535,902,034 6,286,174,365 9,535,902,034 6,286,174,365
hDdf 70,847,274,074 56,223,747,199 70,847,274,074 56,223,747,199
lng afFsL Aofh 279,196,118 329,946,686 279,196,118 329,946,686
s"n hDdf 71,126,470,192 56,553,693,886 71,126,470,192 56,553,693,886
d'b|fsf] cfwf/df shf{ / ;fk6Lsf] ljZn]if0f 4.7.2

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
g]kfnL ?k}ofF 69,485,096,643 56,152,526,944 69,485,096,643 56,328,111,830
ef/tLo ?k}ofF - - - -
cd]/LsL 8n/ 1,637,790,009 225,582,056 1,637,790,009 225,582,056
kfpG8 :6ln{Ë - - - -
o"/f] 3,583,540 - 3,583,540 -
hfkgL og - - - -
rLgLof o'cfg - - - -
cGo - - - -
hDdf 71,126,470,192 56,378,108,999 71,126,470,192 56,553,693,886

;'/If0fsf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f 4.7.3

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
;'/If0f
rn÷crn ;DklQsf] ;'/If0fdf 67,869,740,489 54,325,511,603 67,869,740,489 54,325,511,603
;'g / rfFbLsf] ;'/If0fdf 1,166,918 102,500,359 1,166,918 102,500,359
:jb]zL a}+s tyf ljQLo ;+:yfsf] hdfgtdf - - - -
;/sf/L hdfgtdf - - - -
cGt/f{li6«o >]0fLs[t a}+ssf] hdfgtdf - - - -
lgof{t sfuhftsf] ;'/If0fdf - - - -
d'2lt lgIf]ksf] ;'/If0fdf 365,841,987 232,155,181 365,841,987 232,155,181
;/sf/L C0fkqsf] ;'/If0fdf 2,055,089 3,283,536 2,055,089 3,283,536
sfpG6/ hdfgtdf - - - -
JolQmut hdfgtdf - - - -
cGo ;'/If0fdf 2,887,665,709 1,890,243,207 2,887,665,709 1,890,243,207
hDdf 71,126,470,192 56,553,693,886 71,126,470,192 56,553,693,886
;'/If0f gul/Psf] - - - -
s"n hDdf 71,126,470,192 56,553,693,886 71,126,470,192 56,553,693,886
gf]S;fgL Joj:yf 4.7.4

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
JolQmut gf]S;fgL Joj:yf (Individual Impairment)
>fj0f ! sf] df}Hbft 268,138,802 226,082,226 268,138,802 226,082,226
o; jif{sf] v"b gf]S;fgL vr{ 205,966,551 42,056,576 205,966,551 42,056,576
o; jif{sf] yk 205,966,551 72,076,151 205,966,551 72,076,151
o; jif{sf] c;'nL÷lkmtf{ - (30,019,575) - (30,019,575)
ckn]vg - - - -
ljb]zL d'b|f ljlgdob/n] gf]S;fgL] hf]lvd Joj:yf 36÷a9 - - - -
cGo kl/jt{g - - - -
cfiff9 d;fGtsf] df}Hbft 474,105,353 268,138,802 474,105,353 268,138,802

;fd"lxs gf]S;fgL Joj:yf (Collective Impairment)
>fj0f ! sf] df}Hbft 581,327,739 360,524,862 581,327,739 360,524,862
o; jif{sf] v"b gf]S;fgL /sd 209,709,986 220,802,877 209,709,986 220,802,877
o; jif{sf] yk 209,709,986 220,802,877 209,709,986 220,802,877
ljb]zL d'b|f ljlgdo b/n] gf]S;fgL Joj:yf 36÷a9 - - - -
cGo kl/jt{g - - - -
cfiff9 d;fGtsf] df}Hbft 791,037,725 581,327,739 791,037,725 581,327,739
hDdf gf]S;fgL Joj:yf 1,265,143,078 849,466,541 1,265,143,078 849,466,541

lwtf]kqdf u/]sf] nufgL 4.8

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
ckn]lvt d"Nodf d"Nof°g ul/Psf] nufgL 10,717,098,919 6,452,269,315 10,717,098,919 6,452,269,315
FVTOCI df d"Nof°g ul/Psf] nufgL 778,983,424 602,903,237 778,983,424 602,903,237
hDdf 11,496,082,343 7,055,172,552 11,496,082,343 7,055,172,552
a}+sn] lwtf]kqdf u/]sf] nufgLnfO{ b'O{ km/s lzif{sdf k|:t't u/]sf] 5 M ckn]lvt d"Nodf d"Nof°g ul/Psf] nufgL / FVTOCI df
d"Nof°g ul/Psf] nufgL . ckn]lvt d"Nodf d"Nof°g ul/Psf] nufgL afx]ssf cGo nufgLnfO{ km]o/ EofNo'df n]vf°g ul/Psf] 5 /
km]o/ EofNo'df ePsf] kl/jt{gnfO{ ljz]if lwtf]kqsf] nflu a}+sn] cjnDag u/]sf] Joj;flos ljlwdf cGo lj:t[t cfDbfgLsf] ljj/0fdf
n]vf°g u/L b]vfO{Psf] 5 . nufgLaf6 k|fKt nfef+z af]g; z]o/sf] ?kdf k|fKt ePdf z]o/ nufgL /sdsf] nfutnfO{ oyfjt /fvL
z]o/sf] lsQf dfq a9fP/ k|:t't ul/Psf] 5 .
ckn]lvt d"Nodf d"Nof°g ul/Psf nufgL 4.8.1

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
lwtf] ;'/If0fkq
;/sf/L C0fkq 9,860,734,082 5,633,468,892 9,860,734,082 5,633,468,892
;/sf/L 6«]h/L lanx? 856,364,837 818,800,423 856,364,837 818,800,423
g]kfn /fi6« a}+ssf] C0fkq - - - -
g]kfn /fi6« a}+ssf] lgIf]k pks/0fx? - - - -
cGo - - - -
36fpg]M gf]S;fgL jfkt Joj:yf - - - -
hDdf 10,717,098,919 6,452,269,315 10,717,098,919 6,452,269,315
cGo lj:t[t cfDbfgLsf] tflnsfdf km]o/ EofNo'df d"Nof°g ul/Psf nufgL 4.8.2
#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
OlSj6L pks/0fx?
;"lrs[t 495,996,103 536,589,588 495,996,103 536,589,588
;"lrs[t gePsf 282,987,320 66,313,649 282,987,320 66,313,649
hDdf 778,983,424 602,903,237 778,983,424 602,903,237
;"lrs[t gul/Psf] lwtf]kqsf] nfugLdf g]kfn lSno/LË xfp; lnld6]8, k|e' Solk6n lnld6]8, h]g/n OG:of]/]G; sDkgL
g]kfn lnld6]8, a}+lsË kmfOGg;\ tyf OG:of]/]G; OG:6L6\o'6 ckm g]kfn lnld6]8 / dxfnIdL nfOkm OG:of]/]G; lnld6]8 sf] ;fwf/0f
z]o/df / gljn Aofn]G; km08 @ df ul/Psf] nfugLx? kb{5g\ . oL nufgLx?sf] lstfaL g]6jy{nfO{ g} km]o/ EofNo' sfod
ul/Psf] 5 .

z]o/df nufgL ;DaGwL ljj/0f 4.8.3

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
k/n d"No ahf/ d"No k/n d"No ahf/ d"No k/n d"No ahf/ d"No k/n d"No ahf/ d"No
;"lrs[t
lrlnd] xfO{8«f]kfj/ sDkgL
lnld6]8
-^%,^$( ;fwf/0f z]o/, k|lt 55,186,809 34,203,129 55,186,809 43,218,530 55,186,809 34,203,129 55,186,809 43,218,530
z]o/ !)) n] r'Qmf_ -@&,)@%
lsQf af]g; z]o/ ;lxt_
g]kfn 6]lnsd lnld6]8
-##&,$$^ ;fwf/0f z]o/, k|lt 290,886,936 233,850,078 290,886,936 243,298,566 290,886,936 233,850,078 290,886,936 243,298,566
z]o/ !)) n] r'Qmf_
;flgdfdfO{ xfO{8«f]kfj/ lnld6]8
-@(,(^$ ;fwf/0f z]o/, k|lt 12,502,157 7,341,180 12,502,157 8,934,720 12,502,157 7,341,180 12,502,157 8,934,720
z]o/ !)) n] r'Qmf_
lzv/ OG:of]/]G; sDkgL lnld6]8
-!),(@^ ;fwf/0f z]o/, k|lt
18,576,307 8,423,946 18,576,307 10,762,110 18,576,307 8,423,946 18,576,307 10,762,110
z]o/ !)) n] r'Qmf_ -^,#%^
Unf]an cfPdO{ ;d"GgtL :sLd !
-($(,#!& ;fwf/0f z]o/, k|lt 9,493,170 7,955,276 9,493,170 8,325,510 9,493,170 7,955,276 9,493,170 8,325,510
z]o/ !) n] r'Qmf_
;'o{ nfOkm OG:of]/]G; sDkgL
lnld6]8
-!),**% ;fwf/0f z]o/, k|lt 4,974,606 4,963,560 4,711,206 4,250,400 4,974,606 4,963,560 4,711,206 4,250,400
z]o/ !)) n] r'Qmf_ -@,$##
u'/fF; nfOkm OG:of]/]G; sDkgL
lnld6]8
-$,%%@ ;fwf/0f z]o/, k|lt z]o/ 3,644,141 2,285,940 3,644,141 4,028,520 3,644,141 2,285,940 3,644,141 4,028,520
!)) n] r'Qmf_ -%@@ lsQf af]g;
z]o/ ;lxt_
hnljw't nufgL tyf lasf;
sDkgL lnld6]8
-!!$,%&* ;fwf/0f z]o/, k|lt 14,529,867 18,447,058 14,529,867 16,145,110 14,529,867 18,447,058 14,529,867 16,145,110
z]o/ !)) n] r'Qmf_ -!),$!^
d]/f] dfOqmf]kmfOgfG; ljQLo
;+:yf lnld6]8
-@^( ;fwf/0f z]o/, k|lt 21,700 143,108 8,200 125,280 21,700 143,108 8,200 125,280
z]o/ !)) n] r'Qmf_ -%@ lsQf
af]g; z]o/ ;lxt_
a'6jn kfj/ sDkgL lnld6]8
-*,$($ ;fwf/0f z]o/, k|lt z]o/
5,328,236 3,474,046 5,328,236 3,528,954 5,328,236 3,474,046 5,328,236 3,528,954
!)) n] r'Qmf_ -!,)%& lsQf
af]g; z]o/ ;lxt_
GofbL xfO{8«f]kfj/ lnld6]8
-!,@&@ ;fwf/0f z]o/, k|lt z]o/
115,800 147,552 115,800 207,336 115,800 147,552 115,800 207,336
!)) n] r'Qmf_ -!!$ lsQf af]g;
z]o/ ;lxt_
gful/s nufgL sf]if
-@,&** ;fwf/0f z]o/, k|lt z]o/
6,521,805 6,772,052 6,521,805 5,710,000 6,521,805 6,772,052 6,521,805 5,710,000
!)) n] r'Qmf_ -!,@%! lsQf
af]g; z]o/ ;lxt_
qmdzM

/sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
g]zgn dfOqmf]kmfOgfG; ljQLo
;+:yf lnld6]8
-#&,&@! ;+:yfks z]o/, k|lt 2,510,975 2,510,975 2,500,000 3,008,900 2,510,975 2,510,975 2,500,000 3,008,900
z]o/ !)) n] r'Qmf_ -!@,^!@
c?0f sfa]nL kfj/ lnld6]8
-@(% ;fwf/0f z]o/, k|lt z]o/ 29,500 55,460 29,500 76,700 29,500 55,460 29,500 76,700
!)) n] r'Qmf_
PgPdla xfO{la|8 km08 !
-!,%&&,$)! ;fwf/0f z]o/, k|lt 15,774,010 15,821,332 15,774,010 15,285,016 15,774,010 15,821,332 15,774,010 15,285,016
z]o/ !) n] r'Qmf_
gljn OlSj6L km08 @
-!,#%!,*)# ;fwf/0f z]o/, k|lt 13,518,030 12,612,322 13,518,030 13,328,778 13,518,030 12,612,322 13,518,030 13,328,778
z]o/ !) n] r'Qmf_
cf/P;l8;L n3'ljQ ljQLo
;+:yf lnld6]8
-() ;fwf/0f z]o/, k|lt 7,800 30,870 4,700 28,305 7,800 30,870 4,700 28,305
z]o/ !)) n] r'Qmf_ -!@ lsQf
af]g; z]o/ ;lxt_
k|'8]lG;on OG:of]/]G; sDkgL
lnld6]8
-!(,^%( ;fwf/0f z]o/, k|lt 18,673,077 10,910,745 18,673,077 15,334,020 18,673,077 10,910,745 18,673,077 15,334,020
z]o/ !)) n] r'Qmf_ -$$% lsQf
af]g; z]o/ ;lxt_
c?0f EofnL xfO{8«f]kfj/
8]enkd]06 lnld6]8
-((,(*^ ;fwf/0f z]o/, k|lt 21,474,331 11,098,446 21,474,331 15,297,858 21,474,331 11,098,446 21,474,331 15,297,858
z]o/ !)) n] r'Qmf_ -$^% lsQf
af]g; z]o/ ;lxt_
PgcfO{laPn k|ult km08
-!,!(*,^%$ ;fwf/0f z]o/, k|lt 11,986,540 8,630,309 11,986,540 10,787,886 11,986,540 8,630,309 11,986,540 10,787,886
z]o/ !) n] r'Qmf_
l;ghL{ kfj/ 8]enkd]06 lnld6]8
-^!^ ;fwf/0f z]o/, k|lt 61,600 55,440 61,600 76,384 61,600 55,440 61,600 76,384
z]o/ !)) n] r'Qmf_
km/jf8{ sDo'lg6L ljQLo ;+:yf
lnld6]8
-$^ ;fwf/0f z]o/, k|lt z]o/ 2,625 57,720 2,600 57,720 2,625 57,720 2,600 57,720
!)) n] r'Qmf_ -@# lsQf af]g;
z]o/ ;lxt_
g]kfn nfOkm OG:of]/]G; sDkgL
lnld6]8
-#,)() ;fwf/0f z]o/, k|lt z]o/ 2,480,925 2,784,090 2,480,925 3,244,500 2,480,925 2,784,090 2,480,925 3,244,500
!)) n] r'Qmf_ -!,#$( lsQf
af]g; z]o/ ;lxt_
:jb]zL n3'ljQ ljQLo ;+:yf
lnld6]8
-@& ;fwf/0f z]o/, k|ltz]o/ 2,600 15,606 1,200 21,710 2,600 15,606 1,200 21,710
!)) n] r'Qmf_ -! lsQf af]g;
z]o/ ;lxt_
nIdL OlSj6L km08
-!,$^@,#(% ;fwf/0f z]o/, k|lt 14,623,950 11,158,074 14,623,950 11,845,400 14,623,950 11,158,074 14,623,950 11,845,400
z]o/ !) n] r'Qmf_
l;l6hG; Do'r'cn km08 !
-%)),))) ;fwf/0f z]o/, k|lt 5,000,000 5,090,000 5,000,000 4,640,000 5,000,000 5,090,000 5,000,000 4,640,000
z]o/ !) n] r'Qmf_
qmdzM

/sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
PgcfO;L Plzo u|f]y km08
-%)),))) ;fwf/0f z]o/, k|lt 5,000,000 5,140,000 5,000,000 4,595,000 5,000,000 5,140,000 5,000,000 4,595,000
z]o/ !) n] r'Qmf_
g]kfn OG:of]/]G; sDkgL lnld6]8
-@!^,!^^ ;fwf/0f z]o/, k|lt
110,802,426 76,522,764 102,286,726 84,297,696 110,802,426 76,522,764 102,286,726 84,297,696
z]o/ !)) n] r'Qmf_ -@,*(&
l8k|f]S; n3'ljQ ljQLo ;+:yf
lnld6]8
-%,**@ ;fwf/0f z]o/, k|lt z]o/ 6,269,730 4,246,804 6,269,730 4,011,000 6,269,730 4,246,804 6,269,730 4,011,000
!)) n] r'Qmf_ -!,(%* lsQf
af]g; z]o/ ;lxt_
Pl;og nfOkm OG:of]/]G; sDkgL
lnld6]8
-#,!$& ;fwf/0f z]o/, k|lt z]o/ 3,086,760 1,205,301 3,086,760 2,066,758 3,086,760 1,205,301 3,086,760 2,066,758
!)) n] r'Qmf_ -$%& lsQf af]g;
z]o/ ;lxt_
g]zgn dfOqmf]kmfOgfG; ljQLo
;+:yf lnld6]8
-@( ;fwf/0f z]o/, k|ltz]o/ 1,925 42,920 1,900 50,922 1,925 42,920 1,900 50,922
!)) n] r'Qmf_ -( lsQf af]g;
z]o/ ;lxt_
;"lrs[t hDdf 653,088,338 495,996,103 644,280,213 536,589,588 653,088,338 495,996,103 644,280,213 536,589,588
;"lrs[t gul/Psf
g]kfn lSnol/ª xfp; lnld6]8
-##,!%& ;+:yfks z]o/, k|lt
2,302,600 8,293,892 2,302,600 6,035,221 2,302,600 8,293,892 2,302,600 6,035,221
z]o/ !)) n] r'Qmf_ -!),!#!
k|e' Soflk6n lnld6]8
-&%,))) ;+:yfks z]o/, k|lt 7,500,000 10,278,428 7,500,000 10,278,428 7,500,000 10,278,428 7,500,000 10,278,428
z]o/ !)) n] r'Qmf_
hg/n OG:of]/]G; sDkgL g]kfn
lnld6]8
50,000,000 51,415,000 50,000,000 50,000,000 50,000,000 51,415,000 50,000,000 50,000,000
-%)),))) ;fwf/0f z]o/, k|lt
z]o/ !)) n] r'Qmf_
a}+lsË kmfOGg;\ tyf OG:of]/]G;
OG:6L6\o'6 ckm g]kfn lnld6]8
3,000,000 3,000,000 - - 3,000,000 3,000,000 - -
-#),))) ;fwf/0f z]o/, k|lt
z]o/ !)) n] r'Qmf_
dxfnIdL nfOkm OG:of]/]G;
lnld6]8
200,000,000 200,000,000 - - 200,000,000 200,000,000 - -
-@,))),))) ;fwf/0f z]o/, k|lt
z]o/ !)) n] r'Qmf_
glan Aofn]G; km08 @
-!,))),))) ;fwf/0f z]o/, k|lt 10,000,000 10,000,000 - - 10,000,000 10,000,000 - -
z]o/ !) n] r'Qmf_
;"lrs[t gul/Psf] hDdf 272,802,600 282,987,320 59,802,600 66,313,649 272,802,600 282,987,320 59,802,600 66,313,649
hDDff 925,890,938 778,983,424 704,082,813 602,903,237 925,890,938 778,983,424 704,082,813 602,903,237

o; jif{sf] cfos/ Joj:yf 4.9

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
rfn" s/ ;DklQ 762,282,462 540,283,222 761,097,349 540,283,222
rfn" jif{sf] cfo s/ ;DklQ 762,282,462 540,283,222 761,097,349 540,283,222
ut jif{x?sf] s/ ;DklQ - - - -
rfn" s/ bfloTj 710,570,595 518,219,705 710,570,595 518,219,705
rfn" jif{sf] cfos/ bfloTj 710,570,595 518,219,705 710,570,595 518,219,705
ut jif{x?sf] s/ bfloTjx? - - - -
hDdf 51,711,867 22,063,517 50,526,754 22,063,517
rfn" s/ ;DklQ lzif{sdf a}+sn] cfos/ P]g, @)%* sf] Joj:yf adf]lhd :jod\ s/ lgwf{/0f u/L bflvnf u/]sf] clu|d cfos/
/sdnfO{ b]vfO{Psf] 5 . To;}u/L rfn' s/ bfloTj lzif{sdf ;f]xL P]gsf] Joj:yf adf]lhd e'Qmfg ug'{ kg]{ cfos/ bfloTjnfO{
b]vfO{Psf] 5 .
;xfos sDkgLdf nufgL 4.10

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
a}+s
ljj/0f
cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&%
;"lrs[t ;xfos sDkgLdf nufgL - -
;"lrs[t gePsf ;xfos sDkgLdf nufgL 200,000,000 200,000,000
hDdf nufgL 200,000,000 200,000,000
36fpg] M gf]S;fgL Joj:yf - -
v"b lstfaL d"No 200,000,000 200,000,000
;xfos sDkgLdf ul/Psf] nfugLnfO{ a}+sn] pQm sDkgLdf lgoGq0f u/]sf] avtb]lv a}+ssf] ljQLo ljj/0fdf Plss[t?kdf b]vfOPsf]
5 eg] a}sn] cfkm\gf] lgoGq0f u'dfPsf] cj:yfdf a}+ssf] ljQLo ljj/0fdf Plss[t gu/L k|:t't u/Lg] 5 . ljz]ift a}+sn] ;xfos
sDkgLsf] pQm sDkgLdf a}+sn lgoGq0f u/]sf] ldltb]lv lgoGq0f u'dfPsf] ldlt;Ddsf] glthf cfgf] ljQLo ljj/0fdf Plss[t
u/Lg] 5 . t/ o; cfly{s jif{df To:tf] s'g} klg sf/f]af/ /x]sf] 5}g . ;d"x sDkgLx? aLr ePsf] sf/f]af/n] ubf{ ;[hLt ;DklQ,
bfloTj, k'FhL, cfDbfgL, vr{ tyf gub k|jfxx?nfO{ cfk;df s§L u/L k|:t't ul/Psf] 5 .
;"lrs[t ePsf ;xfos sDkgLdf nufgL 4.10.1

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
a}+s
ljj/0f cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&%
k/n d"No ahf/ d"No k/n d"No ahf/ d"No
=========nL, ======= z]o/ k|lt ========= – – – –
=========nL, ======= z]o/ k|lt ========= – – – –
a}+ssf] ;xfos sDkgL -d]uf Soflk6n dfs]{6;\ lnld6]8_ sf] z]o/ lwtf]kq ahf/df ;"lrs[t g/x]sf] .

;"lrs[t gePsf ;xfos sDkgLdf nufgL 4.10.2

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
a}+s
k/n d"No ahf/ d"No k/n d"No ahf/ d"No
d]uf Soflk6n dfs]{6;\ lnld6]8 -@,))),)))
200,000,000 205,873,357 200,000,000 200,451,300
;+:yfks z]o/, k|lt z]o/ !)) n] r'Qmf_
hDdf 200,000,000 205,873,357 200,000,000 200,451,300
a}+ssf] ;xfos sDkgL -d]uf Soflk6n dfs]{6;\ lnld6]8_ sf] z]o/ lwtf]kq ahf/df ;"lrs[t g/x]sf]n] pQm sDkgLsf] k|ltz]o/ v"b
;DklQsf] lstfaL d"NonfO{ k|lt z]o/ ahf/ d"No -km]o/ EofNo'_ df n]vf°g ul/Psf] 5 .
a}+ssf] ;xfos sDkgLx?sf] ljj/0f 4.10.3

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ k|ltztdf
a}+s
ljj/0f
d]uf Soflk6n dfs]{6;\ lnld6]8 100 100
hDdf 100 100
a}+ssf] ;xfos sDkgL -d]uf Soflk6n dfs]{6;\ lnld6]8_ ldlt @)&% r}q !* ut] ;~rfng cg'dlt k|fKt u/L ljlwjt ?kdf
;~rfngdf cfPsf] 5 .
;xfos sDkgLx?sf] u}/ lgoGqLt :jfy{ 4.10.4
#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x
ljj/0f
cfiff9 d;fGt @)&^
NCI ;Fu /x]sf] OlSj6L OG6«]i6 -k|ltztdf_ – – – –
o; jif{sf] gfkmf gf]S;fg afF8kmfF8 – – – –
cfiff9 d;fGtdf NCI ;Fu /x]sf] ;l~rt df}Hbft – – – –
NCI nfO{ lbPsf] nfef+z e'QmfgL – – – –
;d"x
ljj/0f
cfiff9 d;fGt @)&%
NCI ;Fu /x]sf] OlSj6L OG6«]i6 -k|ltztdf_ – – – –
o; jif{sf] gfkmf gf]S;fg afF8kmfF8 – – – –
cfiff9 d;fGtdf NCI ;Fu /x]sf] ;l~rt df}Hbft – – – –
NCI nfO{ lbPsf] nfef+z e'QmfgL – – – –
a}+ssf] ;xfos sDkgL -d]uf Soflk6n dfs]{6;\ lnld6]8_ k"0f{ :jfldTj /x]sf] ;xfos sDkgL x'gfn] u}/ lgolGqt :jfy{
(Non-Controlling Interest - NCI) g/x]sf] .

;Da4 sDkgLdf nufgL 4.11

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
;"rLs[t ;Da4 sDkgLdf nufgL 16,213,638 - 13,600,000 -
;"rLs[t gePsf ;Da4 sDkgLdf nufgL - 13,652,994 - 13,600,000
hDdf nufgL 16,213,638 13,652,994 13,600,000 13,600,000
36fpg] M gf]S;fgL Joj:yf - - - -
v"b lstfaL d"No 16,213,638 13,652,994 13,600,000 13,600,000
;Da4 sDkgLdf ul/Psf] nufgLnfO{ OlSj6L ljlwaf6 n]vf°g ul/Psf] 5 . To;}u/L cl3Nnf] jif{sf] z]o/df u/]sf] nufgL zLif{sdf
b]vfO{Psf] /sdnfO{ k'g{jlu{s/0f u/L ;Da4 sDkgLdf ul/Psf] nufgL lzif{sdf b]vfO{Psf] 5 . ;Da4 sDkgLdf ul/Psf] nufgLsf]
lstfaL d"NonfO{ a}+ssf] d'gfkmfsf] lx:;fsf] cfwf/df 36a9 ul/Psf] 5 eg] a}+ssf] n]vf°g gLlt;Fu Ps?ktf Nofpg ;Da4 sDkgLsf]
cGo lj:t[t cfDbfgLdf cfjZos ;dfof]hg ;d]t ul/Psf] 5 . ;d"x sDkgL aLr ePsf] sf/f]af/af6 ;[hLt gkfs]sf] d'gfkmf tyf
vr{nfO{ a}+ssf] lgxLt :jfy{sf] xb;Dd ;dfof]hg ul/Psf] 5 . gkfs]sf] d'gfkmfnfO{ ;dfof]hg u/]sf] v08df lgxlt ;DkQLsf]
impairment k/LIf0f klg ul/Psf] 5 .
;"rLs[t ePsf ;Da4 sDkgLdf ul/Psf] nufgL 4.11.1

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
ljj/0f cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&% cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&%
:kz{ n3'ljQ ljQLo ;+:yf lnld6]8
-!#^,))) ;fwf/0f z]o/, k|lt z]o/ 13,600,000 16,213,638 - - 13,600,000 16,213,638 - -
!)) n] r'Qmf_
hDdf 13,600,000 16,213,638 - - 13,600,000 16,213,638 - -
;"rLs[t gePsf ;Da4 sDkgLdf ul/Psf] nufgL 4.11.2

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}s
+
ljj/0f cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&% cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&%
:kz{ n3'ljQ ljQLo ;+:yf lnld6]8
-!#^,))) ;fwf/0f z]o/, k|lt - - 13,600,000 13,652,994 - - 13,600,000 13,652,994
z]o/ !)) n] r'Qmf_
hDdf - - 13,600,000 13,652,994 - - 13,600,000 13,652,994
a}+ssf ;Da4 sDkgLx?sf] OlSj6L d"No 4.11.3

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ k|ltztdf
;d"x a}+s
ljj/0f a}+sn] wf/0f u/]sf] :jfldTjsf] k|ltzt a}+sn] wf/0f u/]sf] :jfldTjsf] k|ltzt
cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt cfiff9 d;fGt
@)&^ @)&% @)&^ @)&%
:kz{ n3'ljQ ljQLo ;+:yf lnld6]8 16.39 24.29 16.39 24.29
hDdf 16.39 24.29 16.39 24.29

;Da4 sDkgLx?sf] OlSj6L d"No 4.11.4

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x
ljj/0f
:kz{ n3'ljQ ljQLo ;+:yf lnld6]8 16,213,638 13,652,994
hDdf 16,213,638 13,652,994
;DklQdf nufgL 4.12

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
xfnsf] d"Nodf d"Nof°g -km]o/ EofNo'_ ul/Psf] nufgL ;DklQ
>fj0f ! sf] df}Hbft 243,938,051 58,700,146 243,938,051 58,700,146
o; jif{sf] yk÷36 (42,455,146) 175,265,080 (42,455,146) 175,265,080
Joj;fo ;+of]hgaf6 k|fKt - 39,729,525 - 39,729,525
o; jif{sf] afh/ d"Nodf v"b kl/jt{g - - - -
;dfof]hg÷:yfgfGt/0f - (29,756,700) - (29,756,700)
v"b /sd 201,482,906 243,938,051 201,482,906 243,938,051

nfutdf d"Nof°g ul/Psf] nufgL ;DklQ
>fj0f ! sf] df}Hbft - - - -
o; jif{sf] yk÷36 - - - -
;dfof]hg÷:yfgfGt/0f - - - -
;l~rt x|f;s§L - - - -
;l~rt gf]S;fgL Joj:yf - - - -
v"b /sd - - - -
hDdf 201,482,906 243,938,051 201,482,906 243,938,051
u}/–a}+lsË ;DklQ cGt{utsf] 3/ hUufnfO{ nufgL ;DklQdf k|:t't u/LPsf] 5 . cfiff9 d;fGt @)&^ df sfod u}/–a}+lsË ;DklQsf]
lj:t[t u|fxs cg';f/sf] ljj/0f …pb\3f]if0f tyf cltl/Qm ljj/0fÚ sf] a'Fbf gDa/ $=!@ df k|:t't ul/Psf] 5 .

;DklQ / pks/0f 4.13

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x
ljj/0f sDKo'6/ /
lnhxf]N8 sfof{no kl/jxg ;fwg kmlgr{ / / d]lzg/L cGo cfiff9 d;fGt
hUuf ejg ;DklQ lkmSr/ pks/0fx? @)&^
pks/0f
k/n d"No
>fj0f !, @)&$ sf] df}Hbft 13,097,000 9,069,124 120,319,515 92,007,240 123,014,126 61,909,659 - 154,354,137 573,770,802
o; jif{sf] yk
dh{/÷k|fKtL 11,060,000 16,496,000 59,973,208 24,367,600 82,208,058 19,497,958 - 40,710,348 254,313,171
Joj;fo ;+of]hgaf6 k|fKt - - 55,046,218 17,464,630 27,317,296 17,399,088 - 45,804,645 163,031,876
k'FhLs/0f - - - - - - - - -
o; jif{sf] laqmL - - (2,479,550) (20,552,018) (16,437,426) (1,200,672) - (2,735,266) (43,404,931)
;dfof]hg÷k'gd"{Nof°g 53,559,250 - - - - - - - 53,559,250
cfiff9 d;fGt @)&% sf] df}Hbft 77,716,250 25,565,124 232,859,390 113,287,452 216,102,054 97,606,034 - 238,133,864 1,001,270,168
o; jif{sf] yk
dh{/÷k|fKtL - - 33,420,672 39,344,876 25,037,054 16,535,417 - 68,600,937 182,938,956
Joj;fo ;+of]hgaf6 k|fKt - - - - - - - - -
k'FhLs/0f - - - - - - - - -
o; jif{sf] laqmL - - (121,039) (20,203) (5,292,064) (1,100,646) - (913,394) (7,447,347)
;dfof]hg÷k'gd"{Nof°g - - (797,002) (475,011) (113,418) (662,735) - (582,114) (2,630,280)
cfiff9 d;fGt @)&^ sf] df}Hbft 77,716,250 25,565,124 265,362,021 152,137,114 235,733,626 112,378,070 - 305,239,293 1,174,131,497
x|f;s§L / gf]S;fgL
>fj0f !, @)&$ sf] df}Hbft - 534,781 70,078,082 53,505,832 55,066,007 34,618,751 - 71,224,503 285,027,956
o; jif{sf] x|f;s§L - 544,356 14,176,377 17,144,985 21,490,783 5,778,971 - 17,194,144 76,329,616
o; jif{sf] gf]S;fgL - - - - - - - - -
laqmL - - (1,613,716) (17,177,793) (7,159,600) (601,939) - (1,148,991) (27,702,039)
;dfof]hg - - - - - - - - -
cfiff9 d;fGt @)&% sf] df}Hbft - 1,079,137 82,640,742 53,473,024 69,397,191 39,795,783 - 87,269,655 333,655,533
o; jif{sf] x|f;s§L - 544,357 28,836,547 20,204,458 26,393,019 8,385,105 - 24,728,705 109,092,191
o; jif{sf] xfgL gf]S;fgL - - - - - - - - -
laqmL - - (58,220) (5,456) (1,931,269) (707,589) - (398,497) (3,101,031)
;dfof]hg - - - - - 1,186 - - 1,186
cfiff9 d;fGt @)&^ sf] df}Hbft - 1,623,494 111,419,069 73,672,026 93,858,941 47,474,486 - 111,599,863 439,647,880
kF'hLut lgdf{0f -kF'hLs/0f

- - 5,520,422 - - - - - 12,187,360
ul/g' kg]{_ cfiff9 @)&%
- - 12,187,360 - - - - - -
ul/g' kg]{_ cfiff9 @)&^
v"b lstfaL d"No 77,716,250 23,941,630 166,130,312 78,465,087 141,874,685 64,903,584 - 193,639,429 746,670,977
cfiff9 d;fGt @)&% sf] df}Hbft 77,716,250 24,485,987 155,739,070 59,814,428 146,704,863 57,810,250 - 150,864,208 673,135,058
cfiff9 d;fGt @)&^ sf] df}Hbft 77,716,250 23,941,630 166,130,312 78,465,087 141,874,685 64,903,584 - 193,639,429 746,670,978
qmdzM

/sd ?=
a}+s
ljj/0f sDKo'6/ /
lnhxf]N8 sfof{no kl/jxg ;fwg kmlgr{ / / d]lzg/L cGo cfiff9 d;fGt
hUuf ejg ;DklQ lkmSr/ pks/0fx? @)&^
pks/0f
k/n d"No
>fj0f !, @)&$ sf] df}Hbft 13,097,000 9,069,124 120,319,515 92,007,240 123,014,126 61,909,659 - 154,354,137 573,770,802
o; jif{sf] yk
dh{/÷k|fKtL 11,060,000 16,496,000 59,973,208 24,367,600 82,208,058 19,497,958 - 40,710,348 254,313,171
Joj;fo ;+of]hgaf6 k|fKt - - 55,046,218 17,464,630 27,317,296 17,399,088 - 45,804,645 163,031,876
k'FhLs/0f - - - - - - - - -
o; jif{sf] laqmL - - (2,479,550) (20,552,018) (16,437,426) (1,200,672) - (2,735,266) (43,404,931)
;dfof]hg÷k'gd"{Nof°g 53,559,250 - - - - - - - 53,559,250
cfiff9 d;fGt @)&% sf] df}Hbft 77,716,250 25,565,124 232,859,390 113,287,452 216,102,054 97,606,034 - 238,133,864 1,001,270,168
o; jif{sf] yk
dh{/÷k|fKtL - - 30,102,242 35,720,076 21,037,054 15,942,435 - 67,377,966 170,179,772
Joj;fo ;+of]hgaf6 k|fKt - - - - - - - - -
k"FhLs/0f - - - - - - - - -
o; jif{sf] laqmL - - (121,039) (10,203) (5,292,064) (1,100,646) - (913,394) (7,437,347)
;dfof]hg÷k'gd"{Nof°g - - (797,002) (475,011) (113,418) (662,735) - (582,114) (2,630,280)
cfiff9 d;fGt @)&^ sf] df}Hbft 77,716,250 25,565,124 262,043,591 148,522,313 231,733,626 111,785,088 - 304,016,322 1,161,382,314
x|f;s§L / xfgL gf]S;fgL

>fj0f !, @)&$ sf] df}Hbft - 534,781 70,078,082 53,505,832 55,066,007 34,618,751 - 71,224,503 285,027,956
o; jif{sf] x|f;s§L - 544,356 14,176,377 17,144,985 21,490,783 5,778,971 - 17,194,144 76,329,616
laqmL - - (1,613,716) (17,177,793) (7,159,600) (601,939) - (1,148,991) (27,702,039)
;dfof]hg - - - - - - - - -
cfiff9 d;fGt @)&% sf] df}Hbft - 1,079,137 82,640,742 53,473,024 69,397,191 39,795,783 - 87,269,655 333,655,533
o; jif{sf] x|f;s§L - 544,357 28,708,355 19,936,237 25,919,595 8,347,922 - 24,635,726 108,092,191
laqmL - - (58,220) (5,456) (1,931,269) (707,589) - (398,497) (3,101,031)
;dfof]hg - - - - - 1,186 - - 1,186
cfiff9 d;fGt @)&^ sf] df}Hbft - 1,623,494 111,290,877 73,403,805 93,385,516 47,437,303 - 111,506,884 438,647,880

- - 5,520,422 - - - - - 12,187,360
ul/g' kg]{_ cfiff9 @)&%
- - 12187359.65 - - - - -
ul/g' kg]{_ cfiff9 @)&^
v"b lstfaL d"No 77,716,250 23,941,630 162,940,073 75,118,508 138,348,110 64,347,785 - 192,509,437 734,921,794
cfiff9 d;fGt @)&$ sf] df}Hbft 13,097,000 8,540,750 43,112,016 36,730,849 54,996,019 29,161,541 - 68,777,640 254,415,817
cfiff9 d;fGt @)&% sf] df}Hbft 77,716,250 24,485,987 155,739,070 59,814,428 146,704,863 57,810,250 - 150,864,208 673,135,058
cfiff9 d;fGt @)&^ sf] df}Hbft 77,716,250 23,941,630 162,940,073 75,118,508 138,348,110 64,347,785 - 192,509,437 734,921,794
!= o; cfly{s jif{df a}s

+ n] ;DklQ ty pks/0fdf s"n ?= !&,)!,&(,&&@ -cf=j= @)&$÷&% df ?= @%,$#,!#,!&!_ /sd yk u/]sf] 5 .
@= ;Dk"0f{ ;DklQ tyf pks/0fx? rfn" cj:yfdf g} /x]sf] 5 .
#= s'g} klg ;DklQ tyf pks/0fnfO{ lwtf] aGwssf] ?kdf /flvPsf] 5}g .

Voflt / cd"t{ ;DklQ 4.14

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x
ljj/0f ;km\6j]o/ cfiff9 d;fGt
Voflt cGo @)&^
vl/b ljsf;
k/n d"No
>fj0f !, @)&$ sf] df}Hbft - 50,505,143 - - 50,505,143
o; jif{sf] yk
dh{/÷k|fKtL - 2,253,662 - - 2,253,662
Joj;fo ;+of]hgaf6 k|fKt - 17,538,931 - - 17,538,931
k'FhLs/0f - - - - -
o; jif{sf] laqmL - - - - -
;dfof]hg÷k'gd"{Nof°g - (47,533) - - (47,533)
cfiff9 d;fGt @)&% sf] df}Hbft - 70,250,202 - - 70,250,202
o; jif{sf] yk
dh{/÷k|fKtL - 37,272,346 - - 37,272,346
Joj;fo ;+of]hgaf6 k|fKt - - - - -
k'FhLs/0f - - - - -
o; jif{sf] laqmL - (113,000) - - (113,000)
;dfof]hg÷k'gd"{Nof°g - (45,200) - - (45,200)
cfiff9 d;fGt @)&^ sf] df}Hbft - 107,364,349 - - 107,364,349
x|f;s§L / gf]S;fgL
>fj0f !, @)&$ sf] df}Hbft - 41,660,973 - - 41,660,973
o; jif{sf] kl/zf]wg - 2,915,486 - - 2,915,486
o; jif{sf] gf]S;fgL - - - - -
laqmL - - - - -
;dfof]hg - (1,239) - - (1,239)
o; jif{sf] kl/zf]wg - 8,372,549 - - 8,372,549
laqmL - - - - -
;dfof]hg - - - - -
kF'hLut lgdf{0f -kF'hLs/0f ul/g' kg]{_ cfiff9 @)&% - 276,850 - - 276,850
kF'hLut lgdf{0f -kF'hLs/0f ul/g' kg]{_ cfiff9 @)&^ - - - - -
v"b lstfaL d"No - 54,416,580 - - 54,416,580
qmdzM

/sd ?=
a}+s
ljj/0f ;km\6j]o/ cfiff9 d;fGt
Voflt cGo @)&^
vl/b ljsf;
k/n d"No
>fj0f !, @)&$ sf] df}Hbft - 50,505,143 - - 50,505,143
o; jif{sf] yk
dh{/÷k|fKtL - 17,538,931 - - 17,538,931
Joj;fo ;+of]hgaf6 k|fKt - 2,253,662 - - 2,253,662
k'FhLs/0f - - - - -
o; jif{sf] laqmL - (47,533) - - (47,533)
;dfof]hg÷k'gd"{Nof°g - - - - -
o; jif{sf] yk
dh{/÷k|fKtL - 36,811,596 - - 36,811,596
Joj;fo ;+of]hgaf6 k|fKt - - - - -
k'FhLs/0f - - - - -
o; jif{sf] laqmL - (113,000) - - (113,000)
;dfof]hg÷k'gd"{Nof°g - (45,200) - - (45,200)
x|f;s§L / gf]S;fgL
>fj0f !, @)&$ sf] df}Hbft - 41,660,973 - - 41,660,973
o; jif{sf] kl/zf]wg - 2,915,486 - - 2,915,486
laqmL - (1,239) - - (1,239)
;dfof]hg - - - - -
o; jif{sf] kl/zf]wg - 8,354,165 - - 8,354,165
laqmL - - - -
;dfof]hg - - - - -
kF'hLut lgdf{0f -kF'hLs/0f ul/g' kg]{_ cfiff9 @)&% - 276,850 - - 276,850
kF'hLut lgdf{0f -kF'hLs/0f ul/g' kg]{_ cfiff9 @)&^ - - - - -
v"b lstfaL d"No - 53,974,213 - - 53,974,213
o; cfly{s jif{df a}+sn] s"n ?= #^,*!!,%(^ cd"t{ ;DklQ yk u/]sf] 5 .

:yug s/ 4.15
#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&^
ljj/0f
:yug s/ :yug s/ :yug s/ :yug s/ :yug s/ :yug s/
;DklQ bfloTj ;DklQ÷bfloTj ;DklQ bfloTj ;DklQ÷bfloTj
c:yfoL leGgtfdf :yug s/
a}+s tyf ljlQo ;+:yfnfO{ k|jfx
- - - - - -
u/]sf] shf{ tyf ;fk6L
u|fxsx?nfO{ k|jfx u/]sf]] shf{ tyf
- - - - - -
;fk6L
;DklQdf nufgL - - - - - -
;'/If0fdf nufgL 44,072,254 - 44,072,254 44,072,254 - 44,072,254
;DklQ / pks/0f - (25,955,957) (25,955,957) - (25,609,287) (25,609,287)
sd{rf/Lsf] kl/eflift nfe of]hgf 44,933,404 - 44,933,404 44,933,404 - 44,933,404
k§f bfloTj - - - - - -
Joj:yf 13,944,242 - 13,944,242 13,944,242 - 13,944,242
cGo c:yfoL leGgtfx? - 852,946 852,946 - 852,946 852,946
hDdf c:yfoL leGgtfdf :yug s/ 102,949,900 (25,103,011) 77,846,887 102,949,900 (24,756,341) 78,193,559
ut jif{sf] afFsL s/ 3f6fdf

- -
:yug s/
s/sf] b/df kl/jt{gn] l;h{gf
- -
ePsf] :yug s/
v"b :yug s/ ;DklQ÷bfloTj,
77,846,887 78,193,559
cfiff9 d;fGt @)&^ sf]
:yug s/ ;DklQ÷bfloTj,
73,516,335 73,516,335
>fj0f ! @)&%
o; jif{sf] yk÷36 (4,330,552) (4,677,224)
:yug s/sf] Joj:yfdf ePsf]

(27,542,708) (27,542,708)
kl/jt{gn] o; jif{sf] yk÷36
o; jif{sf] s"n yk÷36 (31,873,260) (32,219,932)
gfkmf gf]S;fg vftfdf b]vfOPsf]

(15,696,273) (16,042,942)
:yug s/ vr{÷cfo
cGo lj:t[t cfodf b]vfOPsf]
(16,176,991) (16,176,990)
:yug s/ vr{÷cfo
OlSj6Ldf l;w} b]vfOPsf] :yug
- -
s/ vr{÷cfo
qmdzM

/sd ?=
;d"x a}+s
cfiff9 d;fGt @)&% cfiff9 d;fGt @)&%
ljj/0f
:yug s/ :yug s/ :yug s/ :yug s/ :yug s/ :yug s/
;DklQ bfloTj ;DklQ÷bfloTj ;DklQ bfloTj ;DklQ÷bfloTj
c:yfoL leGgtfdf :yug s/
a}+s tyf ljlQo ;+:yfnfO{ k|jfx
- - - - - -
u/]sf] shf{ tyf ;fk6L
u|fxsx?nfO{ k|jfx u/]sf]] shf{ tyf
- - - - - -
;fk6L
;DklQdf nufgL - 73,181,415 (73,181,415) - 73,181,415 (73,181,415)
;'/If0fdf nufgL 30,353,873 - 30,353,873 30,353,873 - 30,353,873
;DklQ / pks/0f - (21,693,432) (21,693,432) - (21,693,432) (21,693,432)
sd{rf/Lsf] kl/eflift nfe of]hgf 32,340,300 - 32,340,300 32,340,300 - 32,340,300
k§f bfloTj - - - - - -
Joj:yf 3,906,700 - 3,906,700 3,906,700 - 3,906,700
cGo c:yfoL leGgtfx? - 45,242,358 (45,242,358) - 45,242,358 (45,242,358)
hDdf c:yfoL leGgtfdf :yug s/ 66,600,873 96,730,341 (73,516,334) 66,600,873 96,730,341 (73,516,334)
ut jif{sf] afFsL s/ 3f6fdf

- -
:yug s/
s/sf] b/df kl/jt{gn] l;h{gf
- -
ePsf] :yug s/
v"b :yug s/ ;DklQ÷bfloTj,
(73,516,335) (73,516,335)
cfiff9 d;fGt @)&% sf]
:yug s/ ;DklQ÷bfloTj,
11,636,077 11,636,077
>fj0f ! @)&$
o; jif{sf] yk÷36 61,880,258 61,880,258
Joj;fo ;+of]hgaf6 o; jif{sf]

7,100,612 7,100,612
yk÷36
o; jif{sf] s"n yk÷36 68,980,870 68,980,870
gfkmf gf]S;fg lx;fadf b]vfOPsf]

71,594,565 71,594,565
:yug s/ vr{÷cfo
cGo lj:t[t cfodf b]vfOPsf]
(2,613,696) (2,613,696)
:yug s/ vr{÷cfo
OlSj6Ldf l;w} b]vfOPsf] :yug
- -
s/ vr{÷cfo
cfufdL cfly{s jif{x?sf] s/of]Uo d'gfkmfdf x'g] ;Defljt cfosf/ bfloTjdf xfnsf] clws cfos/ bfloTj ldnfg ug{ ;lsg]
cfwf/df :yug s/ ;DklQsf] n]vf°g ul/Psf] 5 .

cGo ;DklQ 4.16

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
laqmLsf nflu wf/0f ul/Psf] ;DklQ - - - -
cGo u}/ a}+lsË ;DklQ - - - -
e'QmfgL lng afFsL lanx? - - - -
p7\g afFsL cf;fdL 17,610,943 12,822,893 17,610,943 12,822,893
lng afFsL cfDbfgL

clu|d e'QmfgL tyf lgIf]k 36,538,181 27,305,194 36,271,718 27,305,194
cfos/ e'QmfgL 20,316,801 12,035,766 20,316,801 12,035,766
:yug sd{rf/L vr{ 163,477,515 134,740,826 163,477,515 134,740,826
cGo 290,889,454 214,721,687 290,724,593 214,823,347
ax'd"No wft'sf] df}Hbftsf] /fkm;fkm - 58,251,406 - 58,251,406
cGo 290,889,454 156,470,281 290,724,593 156,571,941
hDdf 528,832,895 401,626,365 528,401,571 401,728,025
cGo lzif{sdf /fkm;fkm x'g afFsL /sd / sfof{no k|of]hgsf nflu lbOPsf] k]ZsL /sd /flvPsf] 5 .
a}+s tyf ljQLo ;+:yfx?nfO{ ltg{ afFsL /sd 4.17

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
d'b|f ahf/af6 lgIf]k - - - -
cGt/ a}+s ;fk6L - 986,650,312 - 986,650,312
lSnol/ª tyf /fkm;fkm vftf - - - -
cGo 3,858,038,117 2,436,061,647 3,858,038,117 2,436,061,647
hDdf 3,858,038,117 3,422,711,960 3,858,038,117 3,422,711,960
cGo :jb]zL a}+s tyf ljQLo ;+:yfx?n] o; a}+sdf sfod u/]sf] a}+s df}HbftnfO{ o; lzif{sdf k|:t't ul/Psf] 5 . cGt/ a}+s ;fk6L,
lgIf]k, lSno/LËsf] nflu sfod ul/Psf] df}Hbft / cGo a}+s tyf ljQLo ;+:yfx?nfO{ a'emfpg afFsL /sd o; lzif{sdf k|:t't
ul/Psf] 5 .

g]kfn /fi6« a}+snfO{ ltg{ afFsL /sd 4.18

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
g]kfn /fi6« a}s
+ af6 k|fKt k'gs{hf{ 731,802,989 603,570,074 731,802,989 603,570,074
:yfoL t/ntf ;'ljwf - - - -
g]kfn /fi6« a}s+ af6 n]G8/ ckm nf:6 l/;6{ ;'ljwf - - - -
k'gM vl/b ;Demf}tfdf laqmL ul/Psf] ;'/If0fx? - - - -
g]kfn /fi6« a}s + nfO{ lbg' kg]{ cGo aSof}tf - - - -
hDdf 731,802,989 603,570,074 731,802,989 603,570,074
g]kfn /fi6« a}+saf6 x'g] k'g/\shf{ ;'ljwf, :yfoL t/ntf ;'ljwf, n]G8/ ckm nf:6 l/;6{ ;'ljwf, l/kf], l/e;{ l/kf], lgIf]k h:tf
sf/f]af/sf ;Gbe{df g]kfn /fi6« a}+snfO{ a'emfpg' kg]{ /sd o; lzif{sdf b]vfOPsf] 5 .
Jo"TkGg -8]l/e]6Le_ ljQLo pks/0f 4.19

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
Jofkfl/s nufgL
Aofhb/ :jfk - - - -
d'b|f :jfk - - - -
clu|d ljlgdo ;Demf}tf 973,921,599 124,000,546 973,921,599 124,000,546
cGo - - - -
hf]lvd Joj:yfkgsf] lgldQ wf/0f ul/Psf]

Aofhb/ :jfk - - - -
d'b|f :jfk - - - -
clu|d ljlgdo ;Demf}tf - - - -
cGo - - - -
hDdf 973,921,599 124,000,546 973,921,599 124,000,546
Jo"TkGg -8]l/e]l6e_ ljQLo pks/0fsf] clwstd\ c+z e'QmfgL gx'g] clu|d ljlgdo ;Demf}tf [Non-Deliverable Forward (NDF)] ;Fu
;DalGwt 5 eg] afFsL c+z s/kf]/]6 u|fxssf nflu h:t} ljb]zL ljlgdosf] bfaL h:tf hf]lvdnfO{ ;'/lIft ug{ k|bfg ul/Psf] clu|d
ljlgdo ;Demf}tf /x]sf] 5 . a}+sn] o:tf pks/0fx? cfkm\gf] lgoldt ?kdf sf]if ;~rfng ultljlw cGtu{t ug]{ ub{5 . hf]lvdsf]
b[li6sf]0fn] s"n Jo"TkGg -8]l/e]l6e_ ;DklQ tyf s"n Jo"TkGg -8]l/e]l6e_ bfloTjnfO{ Ps;fy cg'wf/0f ul/Psf] 5 h;nfO{ ljQLo
cj:yfsf] ljj/0fdf 5'§} b]vfO{Psf] 5 eg] clu|d ljlgdo ;Demf}tf nfO{ Ps cfk;df s§L u/L k|:t't u/LPsf]] 5 . cl3Nnf] cfly{s
jif{sf] c°x?nfO{ klg ;f]xL adf]lhd jlu{s/0f u/L k|:t't u/LPsf] 5 .

u|fxssf] lgIf]k bfloTj 4.20

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
;+:yfut u|fxsx? 39,047,239,044 29,797,235,562 39,111,710,368 29,997,000,890
d'2lt lgIf]k 19,043,636,905 14,812,612,222 19,043,636,905 15,012,377,551
dfu]sf] avt ltg'k{ g]{ lgIf]k 15,062,037,836 11,809,208,455 15,126,509,160 11,809,208,455
rNtL lgIf]k 4,294,253,020 2,489,507,224 4,294,253,020 2,489,507,224
cGo 647,311,284 685,907,661 647,311,284 685,907,661
JolQmut u|fxsx? 38,889,156,925 30,531,482,346 38,889,156,925 30,531,482,346
d'2lt lgIf]k 17,331,482,151 13,547,430,598 17,331,482,151 13,547,430,598
art lgIf]k 20,884,286,733 15,406,402,778 20,884,286,733 15,406,402,778
rNtL lgIf]k 669,288,041 1,311,808,957 669,288,041 1,311,808,957
cGo 4,100,000 265,840,014 4,100,000 265,840,014
hDdf 77,936,395,969 60,328,717,908 78,000,867,293 60,528,483,237
e'QmfgL lbg afFsL Aofh 683,991,784 534,454,498 683,991,784 534,454,498
hDdf 78,620,387,753 60,863,172,406 78,684,859,077 61,062,937,735
e'QmfgL lbg afFsL Aofhdf cGo a}+s tyf ljQLo ;+:yfx?sf] lgIf]kdf e'QmfgL lbg afFsL Aofh klg ;dfa]z ul/Psf] 5 .
d'b|fsf] cfwf/df u|fxssf] lgIf]k ljj/0f 4.20.1

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
g]kfnL ?k}ofF 77,065,331,514 60,649,424,536 77,129,802,838 60,849,189,864
ef/tLo ?k}ofF - - - -
cd]l/sL 8n/ 1,539,097,151 191,808,269 1,539,097,151 191,808,269
:6ln{Ë kfpG8 13,243,556 20,665,033 13,243,556 20,665,033
o"/f] 2,704,601 1,264,074 2,704,601 1,264,074
hfkgL og 10,931 10,495 10,931 10,495
lrlgof o'cfg - - - -
cGo - - - -
hDdf 78,620,387,753 60,863,172,406 78,684,859,077 61,062,937,735
ljb]zL d'b|fdf /x]sf] lgIf]k /sdnfO{ @)&^ cfiff9 d;fGtsf] ljb]zL d'b|fsf] clGtd ljlgdo b/n] g]kfnL ?k}ofFdf kl/jt{g u/L
b]vfO{Psf] 5 .

;fk6L 4.21
#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
:jb]zL ;fk6L
g]kfn ;/sf/ - - - -
cGo ;+:yf - - - -
cGo - - - -
hDdf - - - -
ljb]zL ;fk6L
ljb]zL a}+s tyf ljQLo ;+:yf - - - -
ax'kIfLo ljsf; a}+sx? - - - -
cGo ;+:yfx? - - - -
hDdf - - - -
s"n hDdf - - - -
Joj:yf /sdx? 4.22

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
Redundancy sf] lglDt Joj:yf - - - -
k'g;{~/rgfsf] lglDt Joj:yf - - - -
rfn" sfg"gL tyf s/ ljjfbsf] lglDt Joj:yf - - - -
Onerous ;Demf}tf - - - -
cGo - - - -
hDdf - - - -
Joj:yfx?df ePsf] ptf/ r9fa 4.22.1

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
>fj0f ! sf] df}Hbft - - - -
o; jif{sf] yk Joj:yf - - - -
o; jif{ k|of]u ul/Psf] Joj:yf - - - -
o; jif{ lkmtf{ ul/Psf] Joj:yf - - - -
;'ljwf lnOPsf] 5'6 - - - -
cfiff9 d;fGtsf] df}Hbft - - - -

cGo bfloTjx? 4.23

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
sd{rf/Lx?sf] kl/eflift nfe of]hgf ;DaGwL bfloTj 95,312,702 68,051,779 95,090,586 68,051,779
lb3{sflng labf afktsf] Joj:yf 54,687,426 39,749,222 54,687,426 39,749,222
cNksflng sd{rf/L nfe - - - -
ltg{ afFsL lanx? 59,593,251 97,634,139 59,593,251 97,634,139
cf;fdL -qm]l86;{_ 45,545,778 23,074,887 45,545,778 23,074,887
lgIf]kdf ltg{ afFsL Aofh - - - -
;fk6Ldf ltg{ afFsL Aofh - - - -
:yug cg'bfg cfosf] bfloTj 11,109,887 13,272,878 11,109,887 13,272,878
e'QmfgL lbg afFsL nfef+z 160,071,003 28,891,121 160,071,003 28,891,121
ljQLo lnh cGtu{t bfloTj - - - -
e'QmfgL lbg afFsL sd{rf/L af]g; 258,904,052 228,251,935 258,105,030 228,251,935
cGo 323,305,653 498,598,378 321,034,615 499,369,008
hDdf 1,008,529,753 997,524,338 1,005,237,576 998,294,968
sd{rf/LnfO{ k|bfg ul/g] ;'ljwf h:t} kl/eflift sd{rf/L nfe of]hgf ;DaGwL bfloTj, lb3{sflng labfsf] nflu Joj:yf aLdf°L
d"Nof°gstf{af6 lgwf{/0f u/L o; lzif{sdf k|:t't ul/Psf] 5 eg] cNksflng sd{rf/L nfe afktsf Joj:yfx?, ltg{ afFsL jSof}tf,
Aofh, nfef+z, lnh cGtu{tsf bfloTj tyf cGo ljljw bfloTjx? klg o;} lzif{sdf ;dfj]z u/L k|:t't ul/Psf] 5 .
u'8 km/ k]d]06 r]s afktsf] bfloTj, ktf gnfu]sf] lgIf]k bfloTj, ;Ifd of]hgf cGtu{tsf] u|fG6 kmG8 o; cg';"lrsf] cGo lzif{s
cGtu{t k|:t't ul/Psf] 5 .
kl/eflift nfe bfloTjx? 4.23.1

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
ljQLo cj:yfsf] ljj/0fdf n]vf°g ul/Psf] /sd
km08]8 bfloTjsf] xfnsf] d"No 95,312,702 68,051,779 95,090,586 68,051,779
s"n xfnsf] d"No 95,312,702 68,051,779 95,090,586 68,051,779
of]hgf ;DklQsf] ahf/ d"No - - - -
v"b bfloTjsf] xfnsf] d"No 95,312,702 68,051,779 95,090,586 68,051,779
kl/eflift nfe bfloTjsf] n]vf°g ul/Psf] /sd 95,312,702 68,051,779 95,090,586 68,051,779

of]hgf ;DklQx? 4.23.2

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
of]hgf ;DklQsf] ljj/0f
OlSj6L lwtf]kq - - - -
;/sf/L C0fkq - - - -
a}+s lgIf]k - - - -
cGo - - - -
hDdf - - - -
of]hgf ;DklQsf] jf:tljs k|ltkmn - - - -
kl/eflift nfe bfloTjx?df xfnsf] d"Nodf ePsf] kl/jt{g 4.23.3

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
>fj0f ! df kl/eflift nfe of]hgf bfloTj 68,051,779 65,622,680 68,051,779 65,622,680
aLdf°L gf]S;fgL 8,195,366 (33,837,275) 8,195,366 (33,837,275)
of]hgfaf6 k|fKt nfe (4,023,010) (2,617,683) (4,023,010) (2,617,683)
rfn" ;'ljwfsf] vr{ / Aofh 22,866,451 21,381,432 22,866,451 21,381,432
Jofj;fo ;+of]hg - 17,502,625 - 17,502,625
cfiff9 d;fGtdf kl/eflift nfe of]hgfsf] bfloTj 95,090,586 68,051,779 95,090,586 68,051,779
of]hgf ;DklQx?sf] km]o/ EofNo'df kl/jt{g 4.23.4

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
>fj0f ! df of]hgf ;DklQsf] xfnsf] d"No - - - -
of]hgfdf of]ubfg - - - -
o; jif{{sf] nfe - - - -
aLdf°L gfkmf-gf]S;fg_ - - - -
of]hgf ;DklQx?af6 ck]lIft nfe - - - -
cfiff9 d;fGtsf] of]hgf ;DklQx?sf] ahf/ d"No - - - -
gfkmf gf]S;fg lx;fadf b]vfOPsf] /sd 4.23.5

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
rfn" ;'ljwf vr{ 16,882,404 16,194,400 16,882,404 16,194,400
bfloTjdf Aofh 5,984,047 5,187,032 5,984,047 5,187,032
of]hgf ;DklQaf6 ck]lIft nfe - - - -
hDdf 22,866,451 21,381,432 22,866,451 21,381,432

cGo lj:t[t cfodf b]vfOPsf] /sd 4.23.6

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
aLdf°L gfkmf÷gf]S;fg 8,195,366 (33,837,275) 8,195,366 (33,837,275)
hDdf 8,195,366 (33,837,275) 8,195,366 (33,837,275)
aLdf°L cg'dfgx? 4.23.7

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
5'6 b/ 9% 9% 9% 9%
of]hgf ;DklQaf6 ck]lIft nfe 0% 0% 0% 0%
eljiodf x'g] tnjdf j[l4 8% 8% 8% 8%
lgsf;L b/ 10% 10% 10% 10%
hf/L ul/Psf] C0fkq 4.24

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
lgisflzt C0fkqsf] xfnsf] d"N" onfO{ gfkmf
- - - -
gf]S;fgdf ul/Psf] n]vf°g
ckn]lvt d"Nodf lgisflzt C0fkq - - - -
hDdf - - - -
c;'/lIft ;xfos cfjlws bfloTj 4.25

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
r'Qmf x'g] -l/l8d]jn_ cu|flwsf/ z]o/ - - - -
r'Qmf gx'g] -Ol/l8d]jn_ cu|flwsf/ z]o/ - - - -
cGo - - - -
hDdf - - - -

z]o/ k'FhL 4.26

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
;fwf/0f z]o/ 10,388,621,454 10,285,526,578 10,388,621,454 10,285,526,578
kl/jTo{ cu|flwsf/ z]o/ - - - -
r'Qmf gx'g] -Ol/l8d]jn_ cu|flwsf/ z]o/ - - - -
k/k]Ro'cn C0f - - - -
hDdf 10,388,621,454 10,285,526,578 10,388,621,454 10,285,526,578
k'FhL ;+/rgf
#! cfiff9 @)&^ -!^ h'nfO{ @)!(_
r'Qmf k'FhLsf] kl/jt{g b]xfo adf]lhd /x]sf] 5 M
ljj/0f /sd ?=
r'Qmf k'FhLsf] z'?sf] df}Hbft 10,285,526,578
xsk|b z]o/ lgisfzg -
af]g; z]o/ ljt/0f 103,094,876
r'Qmf k'FhLsf] clGtd df}Hbft 10,388,621,454
;fwf/0f z]o/ 4.26.1

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
a}+s
ljj/0f
clws[t k'FhL
!!%,))),))), ;fwf/0f z]o/ k|lt ?= !)) 11,500,000,000 10,000,000,000
hf/L k'FhL
!)%,&@^,(%$=!^ ;fwf/0f z]o/ k|lt ?= !)) 10,572,695,416 10,469,600,540
r'Qmf k'FhL
!)#,#**,^@!=$%, ;fwf/0f z]o/ k|lt ?= !)) 10,388,621,454 10,285,526,578

;fwf/0f z]o/ :jfldTj 4.26.2

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
a}+s
k|ltztdf /sddf k|ltztdf /sddf
:jb]zL :jfldTj
g]kfn ;/sf/ – – – –
…sÚ ju{sf Ohfhtkq k|fKt ;+:yfx? – – – –
cGo Ohfhtkq k|fKt ;+:yfx? – – – –
cGo ;+:yfx? – – – –
;j{;fwf/0f 49.03 5,093,988,810 48.98 5,037,850,918
cGo 50.97 5,294,632,643 51.02 5,247,675,660
j}b]lzs :jfldTj – – – –
hDdf 100 10,388,621,454 100 10,285,526,578
)=% k|ltzt jf ;f]eGbf a9L z]o/ :jfldTj ePsf z]o/wgLx? 4.26.3

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
z]o/wgLsf] gfd z]o/ ;+Vof r'Qmf /sd r'Qmf kF'hL cg';f/ Ü

Gfful/s nufgL sf]if 1,049,042 104,904,200 1.01
afn s[i0f e';fn 1,015,663 101,566,300 0.98
/];' cu|jfn 822,858 82,285,800 0.79
zfGtf s'df/L s8+]n 755,386 75,538,600 0.73
zDe' laqmd yfkf 531,953 53,195,300 0.51

hu]8f tyf sf]ifx? 4.27

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
;fwf/0f j}wflgs hu]8f sf]if 1,339,301,209 1,013,363,252 1,339,301,209 1,013,363,252
;6xL ;lds/0f sf]if 3,679,906 3,679,906 3,679,906 3,679,906
;+:yfut ;fdflhs pQ/bfloTj sf]if 21,937,688 15,317,362 21,937,688 15,317,362
k'FhL lkmtf{ hu]8f sf]if - - - -
lgodgsf/L sf]if 586,758,225 608,261,986 586,758,225 608,261,986
nufgL ;dfof]hg sf]if 7,500,000 16,873,023 7,500,000 16,873,023
k'FhLut hu]8f sf]if - - - -
;DklQ k'gd{"Nof°g sf]if 37,491,475 37,491,475 37,491,475 37,491,475
km]o/ EofNo' sf]if (102,835,260) (70,825,703) (102,835,260) (70,825,703)
nfef+z ;lds/0f sf]if - - - -
aLdf°L gfkmf gf]S;fg 4,982,761 10,719,517 4,982,761 10,719,517
ljif]z sf]if - - - -
cGo sf]if 2,593,372 2,593,372 2,593,372 2,593,372
hDdf 1,901,409,376 1,637,474,190 1,901,409,376 1,637,474,190
;fwf/0f hu]8f sf]if

a}+s tyf ljQLo ;+:Yff P]g, @)&# sf] Joj:yf adf]lhd v""b d'gfkmfsf] @) k|ltzt /sd ;l~rt d'gfkmfaf6 o; sf]ifdf ;fl/Psf]
5 .
;6xL 36a9 sf]if
a}+s tyf ljQLo ;+:Yff P]g, @)&# sf] Joj:yf adf]lhd ljb]zL ljlgdo b/sf] kl/jt{sf] sf/0fn] ePsf] k'gd""{Nof°gaf6 ;[lht gfkmfsf] @%
k|ltzt /sd ef/tLo ?k}ofsf] k'gd""{Nof°gaf6 ;[lht gfkmf afx]ssf]df ;l~rt d'gfkmfaf6 o; sf]ifdf ;fl/Psf] 5 .
;fdflhs pt/bfloTj sf]if
g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg, @)&% sf] Joj:yf adf]lhd v""b d'gfkmfsf] ! k|ltzt /sd ;l~rt d'gfkmfaf6 cGo sf]ifdf
;fl/Psf] 5 .
;+:yfut ;fdflhs pQ/bfloTj sf]ifdf ePsf] kl/jt{g
/sd ?=
z'?jftL df}Hbft 15,317,362 7,930,061
Jofj;fo ;+of]hgaf6 ;fl/Psf] /sd - 3,029,349
o; jif{sf] afF8kmfF8 16,296,898 13,173,518
o; jif{sf] vr{ (9,676,571) (8,815,566)
clGtd df}Hbft 21,937,688 15,317,362
lgofds hu]8f sf]if

g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg, @)&% sf] Joj:yf adf]lhd d'NtaL Aofh /sd, :yug s/ ;DklQ, OlSj6L nufgLsf] Joj:yf,
u}/–a}+lsË ;DklQsf] Joj:yf, cflb a/fa/sf] /sd a}+ssf] ;l~rt d'gfkmfaf6 afF8kmfF8 ul/ lgofds hu]8f sf]ifdf ;fl/Psf] 5 . o;
sf]ifdf ;fl/Psf] /sd lgodgsf/Lsf] lgsfoaf6 o; ;DaGwL cGo Joj:yf geP;Dd jf ;f] ;+:yfaf6 cfjZos lgb]{zg geP ;Dd
ljt/0f ug{ kfOg] 5}g .

lgodgsf/L hu]8f sf]ifdf ePsf] kl/jt{g

/sd ?=
c;'n ug{ afFsL Aofh 143,727,415 154,361,800
:yug s/ ;DklQ 78,193,559 -
OlSj6L nufgLdf Joj:yf 163,354,345 108,484,017
x|f;s§L - (3,929,384)
u}/–a+}lsË ;DklQ 201,482,906 204,208,525
afu]{g kr]{h gfkmf - 145,137,028
hDdf 586,758,225 608,261,986
k'gd{"Nof°g sf]if
a}+ssf] 3/hUufnfO{ xfnsf] d""Nodf ul/Psf] k'gd""{Nof°gaf6 ;[lht gfkmf÷-gf]S;fg_ nfO{ o; sf]ifdf sfod ul/Psf] 5 .

km]o/ EofNo' sf]if
g]kfn n]vfdfg #( sf] Joj:yf adf]lhd gfkmf gf]S;fg lx;fadf n]vf°g gul/Psf] laqmLsf nflu pknAw nufgLsf] xfnsf] d""Nodf
ul/Psf] k'gd""{Nof°gaf6 ;[lht gfkmf÷-gf]S;fg_ nfO{ o; sf]ifdf sfod ul/Psf] 5 .
km]o/ EofNo'df cGo lj:t[t cfDbfgLdf n]vf°g ul/Psf] OlSj6L pks/0fx?sf] k'gd"{Nof°gaf6 ;[lht gfkmf tyf gf]S;fgnfO{
km]o/ EofNo' sf]ifdf n]vf°g ul/Psf] 5 . To:tf] ;l~rt gfkmf tyf gf]S;fgnfO{ lg;u{ u/]sf] cj:yfdf ;l~rt gfkmf gf]S;fg
sf]ifdf /sdfGt/0f ul/G5 .
aLdf°Lo gfkmf÷-3f6f_
a}+sn] aLdf°Lo d""Nof°gstf{åf/f kl/eflift sd{rf/L nfe of]hgf ;DalGw bfloTj tyf lb3{sflng labfsf] Joj:yfnfO{ k'gd{"Nof°g ubf{
x'g cfpg] gfkmf÷-3f6f_ nfO{ cGo sf]ifdf b]vfPsf] 5 .

sd{rf/L tflnd sf]if
g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg, @)&% sf] Joj:yf adf]lhd ut cfly{s jif{sf] s""n sd{rf/L vr{sf] # k|ltzt /sdsf] t'ngfdf
o; cfly{s jif{sf] s""n sd{rf/L tflnd vr{ sd ePdf sd ePhlt /sd o; sf]ifdf sfod ug'{ kg]{ Joj:yfdf o; cfly{s jif{df
a}+ssf] sd{rf/L tflnd vr{ tf]lsPsf] l;dfeGbf clws ePsf] sf/0fn] o; sf]ifdf /sd ;fl/Psf] 5}g .
;Defljt bfloTjx? tyf k|ltj4tfx? 4.28

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
;Defljt bfloTj 8,807,368,699 7,334,364,691 8,807,368,699 7,334,364,691
pkef]u tyf ljt/0f gul/Psf] ;'ljwfx? 3,034,109,106 3,227,391,713 3,034,109,106 3,227,391,713
k'FhL k|ltj4tf 72,806,347 53,345,506 72,323,272 53,345,506
k§f k||ltj4tf 872,520,269 728,161,379 857,946,870 728,161,379
d'2f dfldnf 41,064,286 29,305,607 41,064,286 29,305,607
hDdf 12,827,868,706 11,372,568,896 12,812,812,232 11,372,568,896

;Defljt bfloTjx? 4.28.1

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
d~h'/L tyf 8s'dG] 6«L qm]l86 2,173,250,402 1,937,616,561 2,173,250,402 1,937,616,561
sn]S;gdf /x]sf lanx? 232,310 2,564,451 232,310 2,564,451
clu|d ljlgdo ;Demf}tf 3,583,546,000 3,320,169,230 3,583,546,000 3,320,169,230
hdfgt 3,050,339,987 2,074,014,449 3,050,339,987 2,074,014,449
k|Tofe"lt k||ltj4tf - - - -
cGo k|ltj4tf - - - -
hDdf 8,807,368,699 7,334,364,691 8,807,368,699 7,334,364,691
pkef]u gu/]sf] / cljtl/t ;'ljwfx? 4.28.2

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
k|jfx gul/Psf] shf{ 616,957,241 1,070,964,525 616,957,241 1,070,964,525
pkef]u gu/]sf] clwljsif{ shf{ k|l| tj4tf 2,234,993,181 2,095,648,851 2,234,993,181 2,095,648,851
pkef]u gu/]sf] qm]l86 sf8{ shf{ k||ltj4tf 182,158,684 60,778,337 182,158,684 60,778,337
pkef]u gu/]sf] k|lttkq{ k||ltj4tf - - - -
pkef]u gu/]sf] hdfgt k||ltj4tf - - - -
hDdf 3,034,109,106 3,227,391,713 3,034,109,106 3,227,391,713
k'FhLut k|ltj4tf 4.28.3

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
;DklQ / pks/0fsf] nflu k'h F Lut k|ltj4tf
l:js[t / ;Demf}tf ul/Psf] 72,806,347 49,706,409 72,323,272 49,706,409
l:js[t / ;Demf}tf gul/Psf] - 3,639,097 - 3,639,097
hDdf 72,806,347 53,345,506 72,323,272 53,345,506
cd"t{ ;DklQsf] nflu k'FhLut k|ltj4tf

l:js[t / ;Demf}tf ul/Psf] - - - -
l:js[t / ;Demf}tf gul/Psf] - - - -
hDdf - - - -
s"n hDdf 72,806,347 53,345,506 72,323,272 53,345,506

k§f k|ltj4tf 4.28.4

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
;d"x a}+s
@)&^ @)&% @)&^ @)&%
;~rfng k§f k|ltj4tf
a}s+ Lessee ePsf] cj:yfdf /2 ug{ g;lsg] - - - -
k§f ;Demf}tfsf] cfwf/df eljiodf ltg'{ kg]{ /sd
Ps jif{ ggf3]sf] 139,457,371 108,127,519 136,384,975 108,127,519
Ps jif{ eGbf a9L % jif{ eGbf sd 418,917,341 419,750,283 407,416,338 419,750,283
% jif{ dflysf] 314,145,557 200,283,577 314,145,557 200,283,577
hDdf 872,520,269 728,161,379 857,946,870 728,161,379
ljQLo k§f k|ltj4tf

+ Lessee ePsf] cj:yfdf /2 ug{ g;lsg]
a}s - - - -
k§f ;Demf}tfsf] cfwf/df eljiodf ltg'{ kg]{ /sd
Ps jif{ ggf3]sf] - - - -
Ps jif{ eGbf a9L % jif{ eGbf sd - - - -
% jif{ dflysf] - - - -
hDdf - - - -
s"n hDdf 872,520,269 728,161,379 857,946,870 728,161,379
d'2f dfldnfx? 4.28.5

#! cfiff9 @)&^ -!^ h'nfO{ @)!(_ /sd ?=
a}+ssf] ;fwf/0ftoM ljleGg GofoLs lgsfox?df ljrf/flwg /x]sf d'2f dfldnfx? a}+ssf] sf/f]af/;Fu ;DalGwt 5g\ . cfos/;Fu
;DalGwt lj:t[t ljj/0f …pb3f]if0f tyf cltl/Qm ljj/0fÚ sf] a'Fbf gDa/ $=&=! df pNn]v ul/Psf] 5 . cGo ljrf/flwg d'2f dfldnfx?
eg] ljleGg cbfnt tyf Gofolws/0fx?df C0fLx?sf] ;DklQsf] c;'nL ;DaGwdf /x]sf 5g\ .
Aofh cfDbfgL 4.29

;d"x a}+s
@)&^ @)&% @)&^ @)&%
gub tyf gub ;dfg 141,077,652 33,734,409 141,077,652 33,734,409
g]kfn /fi6« a}s

+ 23,018,038 1,942,960 23,018,038 1,942,960
a}+s tyf ljQLo ;+:Yffdf /x]sf] df}Hbft 10,410,837 11,678,628 9,400,876 11,678,628
a}+s tyf ljQLo ;+:YffnfO{ k|jfx u/]sf] shf{ 265,152,261 104,201,522 265,152,261 104,201,522
tyf ;fk6L
u|fxsx?nfO{ k|jfx u/]sf] shf{ tyf ;fk6L 8,484,587,221 5,513,612,802 8,484,587,221 5,513,612,802
lwtf]kqdf nufgL 358,468,802 303,646,198 358,468,802 303,646,198
sd{rf/L shf{ tyf ;fk6L 92,979,527 53,328,284 92,979,527 53,328,284
cGo - - - -
hDdf Aofh cfDbfgL 9,375,694,339 6,022,144,803 9,374,684,378 6,022,144,803
g]kfn /fi6« a}+sn] hf/L u/]sf] Interest Recognition Guidelines 2019 adf]lhd d'NtaL ul/Psf] kfs]sf] Aofh /sd
?= %,!@,%),*%#=)@ afx]s o; cfly{s jif{ u|fxsnfO{ k|jfx u/]sf] shf{ tyf ;fk6Ldf kfs]sf] ;a} Aofh /sdnfO{ o; lzif{s cGtu{t
n]vf°g ul/Psf] 5 .

Aofh vr{ 4.30

;d"x a}+s
@)&^ @)&% @)&^ @)&%
a}s
+ tyf ljQLo ;+:Yff 129,856,233 183,191,537 129,856,233 183,191,537
g]kfn /fi6« a}s

+ 26,004,099 29,990,225 26,004,099 29,990,225
u|fxsx?sf] lgIf]k 5,404,168,716 3,427,355,089 5,423,073,187 3,428,867,213
;fk6L - 6,534,264 - 6,534,264
hf/L ul/Psf] lwtf]kq - - - -
;'/If0f g/flvPsf] ;xfos cfjlws bfloTj - - - -
cGo - - - -
hDdf Aofh vr{ 5,560,029,049 3,647,071,114 5,578,933,519 3,648,583,238
z'Ns tyf sldzg cfDbfgL 4.31

;d"x a}+s
@)&^ @)&% @)&^ @)&%
shf{ k|zf;lgs z'Ns 204,314,739 112,466,886 204,314,739 112,466,886
;]jf z'Ns 107,593,215 67,440,552 107,557,596 67,440,552
sG;f]{l6od z'Ns 6,292,510 2,617,841 6,292,510 2,617,841
k|ltj4tf z'Ns 2,036,966 1,728,757 2,036,966 1,728,757
l8l8÷l6l6÷l:jkm\6 z'Ns 5,183,223 4,153,110 5,183,223 4,153,110
qm]l86sf8{ ÷P6LPd hf/L / gljs/0f z'Ns 25,763,727 24,736,893 25,763,727 24,736,893
clu|d e'QmfgL tyf :jfk z'Ns 16,728,634 16,668,236 16,728,634 16,668,236
nufgL a}+lsË z'Ns - - - -
;DklQ Joj:yfkg z'Ns - - - -
a|f]j|m]h z'Ns - - - -
ljk|]if0f z'Ns 26,709,426 20,434,563 26,709,426 20,434,563
k|lttkqdf sldzg 31,679,817 21,358,977 31,679,817 21,358,977
a}+s hdfgt kq 44,559,505 20,961,459 44,559,505 20,961,459
z]o/ k|Tofe"lt hf/Laf6 sldzg - - - -
cGo z'Ns tyf sldzg cfDbfgL 60,290,412 27,701,321 60,290,412 27,701,321
hDdf z'Ns tyf sldzg cfDbfgL 531,152,172 320,268,595 531,116,553 320,268,595

z'Ns tyf sldzg vr{ 4.32

;d"x a}+s
@)&^ @)&% @)&^ @)&%
P=6L=Pd= Joj:yfkg z'Ns 33,293,847 17,671,903 33,293,847 17,671,903
lehf÷df:6/sf8{ z'Ns - - - -
hdfgtaf6 k|fKt sldzg - - - -
a|f]j|m]h sldzg - - - -
l8l8÷l6l6÷l:jkm\6 z'Ns - - - -
ljk|]if0f z'Ns tyf sldzg - - - -
cGo z'Ns tyf sldzg vr{ 13,200,426 6,878,275 13,200,426 6,878,275
s"n z'Ns tyf sldzg vr{ 46,494,272 24,550,178 46,494,272 24,550,178
o; lzif{sdf a}+sn] lnPsf] ljleGg ;]jfx? afkt e'QmfgL u/]sf] ;]jf z'Ns tyf sldzgx? ;dfj]z ul/Psf] 5 . To:tf ;]jfx?df
sf8{;Fu ;DalGwt z'Ns, hdfgt sldzg, bnfnL vr{x?, cflb k/]sf 5g\ .
v"b Jofkfl/s cfDbfgL 4.33

;d"x a}+s
@)&^ @)&% @)&^ @)&%
Jofkfl/s ;DklQsf] ahf/ d"Nodf kl/jt{g - - - -
Jofkfl/s ;DklQsf] laqmLdf ePsf] gfkmf÷gf]S;fg - - - -
Jofkfl/s ;DklQdf Aofh cfDbfgL - - - -
Jofkfl/s ;DklQdf nfef+z cfDbfgL - - - -
ljb]zL ljlgdo sf/]faf/df gfkmf gf]S;fg 277,924,723 152,095,765 277,924,723 152,095,765
cGo - - - -
v"b Jofkfl/s cfDbfgL 277,924,723 152,095,765 277,924,723 152,095,765
ljb]zL ljlgdo sf/]faf/df gfkmf gf]S;fg lzif{s cGtu{t ljb]zL d'b|fsf] xfnsf] sf/f]af/ -Spot Transactions_ tyf Jo"TkGg
-Derivative_ pks/0fsf] ljb]zL ljlgdob/sf] km/saf6 k|fKt gfkmf gf]S;fg tyf ljb]zL d'b|fsf ;DklQ tyf bfloTjsf k'gd"{Nof°gaf6
cflh{t gfkmf gf]S;fgnfO{ b]vfOPsf] 5 .

cGo ;~rfng cfDbfgL 4.34

;d"x a}+s
@)&^ @)&% @)&^ @)&%
ljb]zL ljlgdosf] k'gd{N" of°g gfkmf÷gf]S;fg (4,526,593) (6,066,917) (4,526,593) (6,066,917)
nufgL ;'/If0fsf] laqmLaf6 gfkmf÷gf]S;fg - - - -
nufgL ;DklQsf] xfnsf] d"Nodf gfkmf÷gf]S;fg - - - -
OlSj6L pks/0fdf nfef+z 19,268,113 20,148,199 19,268,113 20,148,199
;DklQ / pks/0fsf] laqmLdf gfkmf÷gf]S;fg 41,222 - 41,222 -
nufgL ;DklQsf] laqmLdf gfkmf÷gf]S;fg 7,010,450 2,422,116 7,010,450 2,422,116
;~rfng k§f cfDbfgL - - - -
;'g÷rfFbLsf] lalqmdf gfkmf÷gf]S;fg - - - -
ns/ ef8f 2,093,475 1,149,850 2,093,475 1,149,850
cGo 78,770,020 34,347,021 78,647,410 34,347,021
hDdf 102,656,686 52,000,269 102,534,076 52,000,269
nfef+z cfDbfgLnfO{ nfef+zdf a}+ssf] clwsf/ ;[hgf ePkl5 dfq n]vf°g ul/Psf] 5 . nfef+zdf a}+ssf] clwsf/ ;fwf/0fto ;fwf/0f
;efn] nfef+z k|:tfjnfO{ kf/Lt u/]kl5 x'g]5 . Plss[t ljQLo ljj/0fdf nfef+z cfDbfgLsf] n]vf°g To:tf] ljQLo pks/0fsf]
jlu{s/0fsf] cfwf/df ul/G5 . a}+sn] OlSj6L pks/0fnfO{ cGo lj:t[t cfDbfgL dfkm{t km]o/ Eofn'df n]vf°g x'g] u/L juL{s/0f
u/]sf]df nfef+z cfDbfgLnfO{ o; lzif{s cGtu{t b]vfOPsf] 5 .
shf{ tyf cGo gf]S;fgLsf] nflu Joj:yf÷-lkmtf{_ 4.35

;d"x a}+s
@)&^ @)&% @)&^ @)&%
a}s
+ tyf ljQLo ;+:yfnfO{ k|jfx u/]sf] shf{ tyf - - - -
;fk6Ldf
u|fxsx?nfO{ k|jfx u/]sf] shf{ tyf ;fk6Ldf 426,620,643 18,956,943 426,620,643 18,956,943
ljQLo nufgLdf - - - -
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft - - - -
;DklQ tyf pks/0fdf - - - -
VoftL tyf cd"t{ ;DklQdf - - - -
nufgL ;DklQdf - (6,544,020) - (6,544,020)
hDdf 426,620,643 12,412,923 426,620,643 12,412,923

sd{rf/L vr{ 4.36

;d"x a}+s
@)&^ @)&% @)&^ @)&%
tna 469,274,513 249,547,114 466,964,839 249,183,510
eQf 252,057,055 141,132,801 250,337,272 140,956,405
pkbfg 23,088,567 32,543,685 22,866,451 32,543,685
;+ro sf]if 30,320,428 18,001,450 30,086,183 17,969,050
kf]zfs 10,131,133 8,176,880 10,131,133 8,176,880
tflnd tyf ljsf; vr{ 21,402,619 11,466,562 21,402,619 11,466,562
;l~rt labf afkt 24,675,609 4,199,250 24,675,609 4,199,250
cf}ifwf]krf/ - - - -
aLdf 15,747,872 8,298,053 15,747,872 8,298,053
sd{rf/L k|f]T;fxg afktsf] vr{ - - - -
gubdf /fkm;fkm x'g] z]o/df cfwfl/t vr{ - - - -
k]G;g vr{ - - - -
NFRS cGtu{t ljQLo vr{ 39,423,055 21,369,692 39,423,055 21,369,692
sd{rf/L ;DalGwt cGo vr{x? 14,402,931 - 14,402,931 -
hDdf 900,523,782 494,735,487 896,037,965 494,163,087
sd{rf/L af]g; 258,904,052 204,777,248 258,105,030 204,777,248
hDdf 1,159,427,834 699,512,735 1,154,142,994 698,940,335
sd{rf/Lsf] af]g; Joj:yf af]g; P]g, @)#) adf]lhdsf] clgjfo{ Joj:yf xf] . P]gs} Joj:yf adf]lhd gfkmfsf] !) k|ltzt /sd u0fgf
u/L sd{rf/L af]g; cGtu{t Joj:yf ul/Psf] 5 .
sd{rf/Lsf] ;DaGwdf ul/Psf ;a} lsl;dsf vr{x? o; lzif{s cGtu{t b]vfOPsf] 5 . o; lzif{s cGtu{t b]vfOPsf vr{x?df
tna, eQf, lgj[lte/0f, pkbfg, ;~ro sf]ifdf of]ubfg, tflnd, kf]zfs, aLdf, af]g;, g]kfn ljQLo k|ltj]bgdfg adf]lhdsf] ljQLo
vr{, gubdf e'QmfgL ePsf] z]o/df e'QmgL x'g] vr{ cflb kb{5g . sd{rf/LnfO{ k|bfg ul/Psf] ;fk6L ;'ljwfnfO{ k|rlnt Aofhb/n]
xfnsf] d"Nodf NofO{ (Discount) km]o/ EofNo' u0fgf u/L n]vf°g ul/Psf] 5 .

cGo ;~rfng vr{ 4.37

;d"x a}+s
@)&^ @)&% @)&^ @)&%
;~rfns a}7s eQf 4,803,000 4,042,000 4,275,000 4,002,000
;~rfns ;alGwt vr{ 3,161,087 3,845,322 3,082,968 3,845,322
n]vfk/LIfssf] kfl/>lds 1,638,500 1,610,250 1,582,000 1,582,000
cGo n]vfk/LIf0f ;DalGw vr{x? - - - -
Joj;flos / sfg"gL vr{ 318,300 464,621 318,300 462,421
sfof{no k|zf;lgs vr{ 374,653,800 227,177,365 371,118,501 227,070,847
;~rfng k§f vr{ 155,925,552 74,194,991 153,877,285 74,194,991
nufgL ;DklQsf] ;~rfng vr{ - - - -
;+:yfut ;fdflhs pQ/bfloTj vr{ - - - -
Onerous k§f Joj:yf - - - -
cGo 95,202,034 59,673,697 94,910,438 59,512,674
hDdf 635,702,272 371,008,247 629,164,493 370,670,256
sd{rf/L;Fu ;DalGwt vr{x? afx]s ;a} ;~rfng vr{x? o; lzif{s cGtu{t n]vf°g tyf k|:t'tL ul/Psf] 5 . s'g} klg ;~rfng
k§fsf zt{ tyf aGb]hx? /sd, ;do tyf lglZrttfsf] ;Gbe{df a}+ssf] PsLs[t gub k|jfxdf s'g} klg tflTjs c;/ kg]{ vfnsf
5}gg\ .

sfof{no k|zf;lgs vr{ 4.37.1

;d"x a}+s
@)&^ @)&% @)&^ @)&%
lah'nL / kfgL 30,616,775 18,713,779 30,515,467 18,713,779
dd{t tyf ;Def/ 20,411,018 13,380,204 20,411,018 13,380,204
ejg 3,101,657 2,761,270 3,101,657 2,761,270
;jf/L ;fwg 5,776,057 3,730,303 5,776,057 3,730,303
sfof{no pks/0f tyf kmlg{r/ 7,639,080 5,876,657 7,639,080 5,876,657
sDKo'6/ tyf PS;];f]l/h 3,894,224 1,011,974 3,894,224 1,011,974
aLdf 11,346,791 4,914,022 11,301,823 4,914,022
kf]i6]h, 6]n]S;, 6]lnkmf]g, km\ofS; 45,537,156 30,579,624 45,390,849 30,574,766
d;nGb / 5kfO{ 38,093,405 29,457,864 37,787,816 29,457,864
kqklqsf tyf k':ts 614,402 530,267 608,433 530,267
lj1fkg 28,526,098 16,983,602 27,147,254 16,881,943
rGbf 100,000 99,536 100,000 99,536
;'/Iff vr{ 121,512,853 48,930,364 121,408,046 48,930,364
lgIf]k tyf ;'/If0f aLdf lk|ldod 17,696,310 10,680,146 17,696,310 10,680,146
e|d0f eQf / vr{ 15,353,088 13,212,269 15,141,215 13,212,269
dgf]/~hg vr{ 4,004,566 3,388,851 4,004,566 3,388,851
jflif{s tyf ljif]z ;fwf/0f ;ef ;DaGwL vr{ 2,725,802 6,774,644 2,725,802 6,774,644
cGo 38,115,538 29,532,192 36,879,904 29,532,192
Bullion ;DaGwL vr{ 1,086,428 721,611 1,086,428 721,611
k|fljlws tyf k/fdz{ ;]jf z'Ns 35,942,766 23,186,917 34,707,132 23,186,917
ckn]vg vr{ 1,086,344 5,623,664 1,086,344 5,623,664
hDdf 374,653,800 227,177,365 371,118,501 227,070,847
x|f;s§L / kl/zf]wg 4.38

;d"x a}+s
@)&^ @)&% @)&^ @)&%
;DklQ tyf sfof{no pks/0fdf x|f;s§L 109,092,190 76,327,791 108,092,191 76,327,791
nufgL ;DklQdf x|f;s§L - - - -
cd"t{ ;DklQsf] kl/zf]wg 8,372,549 2,915,486 8,354,165 2,915,486
hDdf 117,464,739 79,243,277 116,446,356 79,243,277
g]kfn ljQLo k|ltj]bg dfgsf] Joj:yf adf]lhd ;DklQ tyf pks/0f / nufgL ;DklQsf] x|f;sl§ vr{ tyf cd"t{ ;DklQsf] kl/zf]wg
vr{nfO{ o; lzif{sdf b]vfO{Psf] 5 . ;DklQ tyf pks/0fx?sf] x|f;of]Uo /sdnfO{ pkef]Uo ;dofjlwdf ;db/ k|0ffnLn] x|f;s§L
vr{ tyf cd"t{ ;DklQsf] x|f;of]Uo /sdnfO{ pkef]Uo ;dofjlwdf ;db/ k|0ffnLn] kl/zf]wg vr{ n]vf°g ul/Psf] 5 .

u}/ ;~rfng cfDbfgL 4.39

;d"x a}+s
@)&^ @)&% @)&^ @)&%
ckn]vg ul/Psf] shf{sf] c;'nL - - - -
cGo cfDbfgL (Bargain Purchase Gain) ;lxt 8,154,376 145,137,028 8,154,376 145,137,028
;Da4 sDkgLsf] gfkmfsf] c+z 2,560,645 52,994 - -
hDdf 10,715,021 145,190,022 8,154,376 145,137,028
a}+s ;~rfng;Fu k|ToIf ;DaGw g/fVg] cfDbfgLx? h:t} ckn]vg ul/Psf] shf{sf] c;'nL, dh{/af6 ;[lht Bargain Purchase
Gain, ;Da4 sDkgLsf] gfkmfsf] c+znfO{ o; lzif{sdf n]vf°g ul/Psf] 5 .
u}/ ;~rfng vr{ 4.40

;d"x a}+s
@)&^ @)&% @)&^ @)&%
shf{ ckn]vg - - - -
Redundancy Joj:yf - - - -
k'g;{~/rgfsf] nflu vr{ - - - -
cGo vr{ 19,666,562 14,251,024 19,666,562 14,251,024
hDdf 19,666,562 14,251,024 19,666,562 14,251,024
a}+s ;~rfng;Fu k|ToIf ;DaGw g/fVg] vr{x? h:t} ckn]vg vr{, shf{ c;'nL;Fu ;DalGwt vr{, cltl/Qm Joj:yf, k'g;{~/rgf
afktsf] vr{ cflbnfO{ o; lzif{sdf n]vf°g ul/Psf] 5 .
cfos/ vr{ 4.41

;d"x a}+s
@)&^ @)&% @)&^ @)&%
rfn" s/ vr{ 711,379,792 454,199,323 709,298,423 454,048,890
o; cfly{s jif{ 712,651,965 453,865,227 710,570,595 453,714,794
cl3Nnf cfly{s jif{x?sf] ;dfof]hg (1,272,172) 334,096 (1,272,172) 334,096
:yug s/ vr{ (15,696,273) 71,594,565 (16,042,943) 71,594,565
c:yfoL leGgtfx?sf] n]vf°g (15,696,273) 71,594,565 (16,042,943) 71,594,565
s/sf] b/df kl/jt{g - - - -
klxn] n]vf°g gul/Psf] s/ 3f6f - - - -
hDdf cfos/ vr{ 695,683,520 525,793,888 693,255,480 525,643,455
a}+ssf] s/ cl3sf] d'gfkmfdf nfUg] cfos/;Fu ;DalGwt vr{x? h:t} rfn" jif{sf] cfos/ vr{ tyf :yug s/ vr{÷-cfDbfgL_ nfO{
o; lzif{sdf n]vf°g ul/Psf] 5 .

s/ vr{ / lstfaL gfkmfsf] ldnfg 4.41.1

;d"x a}+s
@)&^ @)&% @)&^ @)&%
s/ cl3sf] d"gfkmf 2,332,737,569 1,843,649,955 2,322,945,266 1,842,995,228
s/ -#) k|ltztsf] b/_ 699,821,271 553,094,986 696,883,580 552,898,568
hf]8 M s/sf] lgldQ 36fpg gldNg] vr{x?sf]

64,705,224 59,792,583 65,561,545 59,792,583
s/df kg]{ c;/
36fpm M 5'6 cfDbfgLdf s/sf] c;/ (51,874,529) (36,245,600) (51,874,529) (36,245,600)
hf]8÷36fpm M cGo s'/fx?sf] s/df c;/ - - - -
hDdf s/ vr{ 712,651,965 576,641,970 710,570,595 576,445,552
k|efjsf/L s/ b/ -k|ltztdf_ 31% 31% 31% 31%

ljt/0fof]Uo gfkmf÷gf]S;fgsf] ljj/0f
#! cfiff9 @)&^ -!^ h'nfO{ @)!(_
-g]kfn /fi6« a}+ssf] lgodfjnL adf]lhd_ /sd ?=
a}+s
ljj/0f
gfkmf gf]S;fg ljj/0f cg';f/ v"b gfkmf÷-gf]S;fg_ 1,629,689,787 1,317,351,773
afF8kmfF8
;fwf/0f hu]8f sf]if 325,937,957 263,470,355
;6xL 36a8 sf]if - -
k'FhL lkmtf{ hu]8f sf]if - -
;+:yfut ;fdflhs pQ/bfloTj sf]if 16,296,898 13,173,518
sd{rf/L bIftf clej[l4 sf]if - -
cGo - -
nufgL ;dfof]hg sf]if (9,373,023) 11,057,495
lgodgsf/L ;dfof]hg cl3sf] gfkmf÷-gf]S;fg_ 1,296,827,954 1,029,650,406
lgodgsf/L] ;dfof]hg
Aofh aSof}tf÷cl3Nnf] cjlwsf] Aofh aSof}tf k|flKt 10,634,386 (56,160,857)
shf{ gf]S;fgL Joj:yfdf yk÷36 - -
nufgL gf]S;fgL Joj:yfdf yk÷36 (49,993,822) (84,244,047)
u}/ a}+lsË ;DklQ gf]S;fgL Joj:yfdf yk÷36 42,455,145 (145,508,380)
:yug s/ ;DklQ yk÷36 (78,193,559) -
Vofltdf yk÷36 - -
afu]{g kr]{h gfkmfdf yk÷36 - (145,137,028)
aLdf°L 3f6fdf yk÷36 - (12,966,575)
cGo yk÷36 (3,929,384) 3,929,384
ljt/0fof]Uo gfkmf÷-gf]S;fg_ 1,217,800,721 589,562,903

cfly{s jif{ @)&%÷&^ sf] n]vfk/LIf0f gePsf] tyf n]vfk/LIf0f ePsf] ljQLo ljj/0fsf] t'ngf /sd ?= xhf/df
n]vfk/LIf0f n]vfk/LIf0f cGt/
ljj/0f gePsf] ljQLo ePsf] ljQLo cGt/sf] sf/0f
ljj/0f cg';f/ ljj/0f cg';f/ /sddf k|ltztdf
;DklQ

gub tyf gub ;dfg 8,109,865 8,109,865 - -
g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng'kg]{ /sd 2,964,971 2,964,971 - -
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft tyf nufgL 739,538 739,538 - -
Jo"TkGg -8]l/e]l6e_ ljQLo pks/0f 1,057,619 1,057,619 - -
cGo Jofkfl/s ;DklQx? - - - -
a}+s tyf ljQLo ;+:yfnfO{ k|jfx u/]sf] shf{ tyf ;fk6L 2,675,254 2,675,254 - -
u|fxsx?nfO{ k|jfx u/]sf] shf{ tyf ;fk6L 69,987,926 69,861,327 (126,599) (0.18) shf{ hf]lvd Joj:yfdf ePsf] kl/jt{gsf] k|efj
lwtf]kqdf u/]sf] nufgL 11,578,709 11,496,082 (82,627) (0.71) kfs]sf]] 6«]h/L lannfO{ cGo ;DklQ cGtu{t k'gj{lu{s/0f
rfn" s/ ;DklQ 17,244 50,527 33,283 193.01 gfkmfdf ePsf] kl/jt{gn] s/ bfloTjdf kl/jt{g
110
;xfos sDkgLdf nufgL 200,000 200,000 - -
;Da4 sDkgLdf nufgL 13,600 13,600 - -
;DklQdf nufgL 201,483 201,483 - -
;DklQ / pks/0f 734,922 734,922 - -
u'8jLn -Voflt_ / cd"t{ ;DklQ 53,974 53,974 - -
o; cfly{s jif{df k|fKt af]g; z]o/sf] d"Nof°gnfO{ ;dfof]hg

:yug s/ ;DklQ 72,772 78,194 5,422 7.45
ubf{sf] k|efj
:yfgLo ;/sf/sf] %) k|ltzt lgIf]k /sdnfO{ cGo ;DklQ /
cGo ;DklQ 3,659,351 528,402 (3,130,949) (85.56)
cGo bfloTj;Fu Pscfk;df sl§ ubf{sf] k|efj
s"n ;DklQ 102,067,228 98,765,758 (3,301,470) (3.23)
bfloTj
a}+s tyf ljQLo ;+:yfnfO{{ ltg{ afFsL shf{ /sd 3,858,038 3,858,038 - -
g]kfn /fi6« a}+snfO{ ltg{ afFsL /sd 731,803 731,803 - -
Jo"TkGg -8]l/e]l6e_ ljQLo pks/0f 973,922 973,922 - -
u|fxsx?sf] lgIf]k bfloTj 78,684,859 78,684,859 - -

qmdzM
/sd ?= xhf/df
n]vfk/LIf0f n]vfk/LIf0f ePsf] cGt/
ljj/0f gePsf] ljQLo ljQLo ljj/0f cGt/sf] sf/0f
ljj/0f cg';f/ cg';f/ /sddf k|ltztdf
;fk6L - - - -
rfn" s/ bfloTj - - - -
Joj:yf /sdx? 11,490 - (11,490) (100.00) k'gj{lu{s/0f / lng afFsL /sd;Fu sl§ ubf{sf] k|efj
:yug s/ bfloTj - - - -
:yfgLo ;/sf/sf] %) k|ltzt lgIf]k /sdnfO{ cGo ;DklQ /

cGo bfloTjx? 4,204,907 1,005,238 (3,199,669) (76.09)
cGo bfloTj;Fu Pscfk;df sl§ ubf{sf] k|efj
hf/L ul/Psf] C0fkq - - - -
c;'/lIft ;xfos cfjlws bfloTj - - - -
s"n bfloTj 88,465,019 85,253,859 (3,211,159) (3.63)
k'FhL
z]o/ k'FhL 10,388,621 10,388,621 - -
z]o/ lk|ldod - - - -
111
;l~rt d'gfkmf 1,365,447 1,221,867 (143,579) (10.52) gfkmfdf ePsf] kl/jt{gsf] k|efj
hu]8f 1,848,141 1,901,409 53,268 2.88 gfkmfdf ePsf] kl/jt{gsf] k|efj
z]o/wgLx?sf] s"n h]yf 13,602,209 13,511,898 (90,311) (0.66)
u}/ lgolGqt :jfy{

hDdf k'FhL 13,602,209 13,511,898 (90,311) (0.66)
hDdf bfloTj / k'FhL 102,067,228 98,765,758 (3,301,470) (3.23)

qmdzM

/sd ?= xhf/df
n]vfk/LIf0f n]vfk/LIf0f ePsf] cGt/
ljj/0f gePsf] ljQLo ljQLo ljj/0f cGt/sf] sf/0f
ljj/0f cg';f/ cg';f/ /sddf k|ltztdf
gfkmf gf]S;fg lx;fa
Aofh cfDbfgL 9,374,610 9,374,684 74 0.00 6«]h/L lansf] cfDbfgLsf] k'gd{"Nof°g
Aofh vr{ 5,578,934 5,578,934 - -

v"b Aofh cfDbfgL 3,795,677 3,795,751 74 0.00
z'Ns tyf sldzg cfDbfgL 531,066 531,117 50 0.01 ljk|]if0f ;DaGwL z'Ns tyf sldzg cfDbfgLsf] ;dfof]hg
z'Ns tyf sldzg vr{ 46,494 46,494 - -
v"b z'Ns / sldzg cfDbfgL 484,572 484,622 50 0.01
v"b Aofh, z'Ns / sldzg cfDbfgL 4,280,249 4,280,373 125 0.00
v"b Jofkfl/s cfDbfgL 277,925 277,925 - -
cGo ;~rfng vr{ 102,534 102,534 - -
s"n ;~rfng cfDbfgL 4,660,707 4,660,832 -
shf{df tyf cGo gf]S;fgLsf] nflu Joj:yf÷-lkmtf{_ 300,022 426,621 126,599 42.20 yk shf{ hf]lvd Joj:yf vr{sf] k|efj
112
v"b ;~rfng cfDbfgL 4,360,685 4,234,211 (126,474) (2.90)
;~rfng vr{
labf afktsf] vr{ Joj:yfsf] ;dfof]hg ;fy} To;n] sd{rf/L
sd{rf/L vr{ 1,181,386 1,154,143 (27,243) (2.31)
af]g;df kf/]sf] k|efjsf] sf/0f
cGo ;~rfng vr{ 595,706 629,164 33,458 5.62
x|f;s§L / kl/zf]wg 116,446 116,446 - -
;~rfng d'gfkmf 2,467,147 2,334,457 (132,689) (5.38)
u}/ ;~rfng cfDbfgL 8,154 8,154 - -
u}/ ;~rfng vr{ 19,667 19,667 - -
cfos/ cl3sf] d'gfkmf 2,455,634 2,322,945 (132,689 ) (5.40)
cfos/ vr{ 736,365 693,255 (43,110) (5.85)
rfn" s/ vr{ 745,884 709,298 (36,586) (4.91) gfkmfdf ePsf] kl/jt{gsf] k|efj
:yug s/ (9,519) (16,043) (6,524) 68.54 sd{rf/L af]g;, shf{ hf]lvd Joj:yf vr{sf] k|efj
o; cjlwsf] gfkmf÷-gf]S;fg_ 1,719,269 1,629,690 (89,579) (5.21)

k|d'v ;"rsf°x?
g]kfn /fi6« a}+ssf] k|ltj]bg lgb]{zg cg';f/ NFRS k|ltj]bg cg';f/
ljj/0f ;"rsf°
cf=j= @)&!÷&@ cf=j= @)&@÷&# cf=j= @)&#÷&$ cf=j= @)&$÷&% cf=j= @)&%÷&^
v"b d'gfkmf÷s"n cfDbfgL k|ltzt 30.39 40.17 37.51 43.64 34.90
k|lt z]o/ cfDbfgL ?= 13.27 17.00 17.31 12.81 15.69
k|lt z]o/ ahf/ d"No ?= 395.00 565.00 458.00 163.00 213.00
d"No cfDbfgL cg'kft cg'kft 29.77 33.23 26.47 12.73 13.58
z]o/ k'FhLdf nfef+z -af]g; ;lxt_ k|ltzt 10.53 17.27 15.21 7.85 11.75
z]o/ k'FhLdf gub nfef+z k|ltzt 0.53 0.86 - 6.85 11.75
Aofh cfDbfgL÷shf{ tyf ;fk6L k|ltzt 9.55 9.69 11.27 13.17 13.32
sd{rf/L vr{ -sd{rf/L af]g; afx]s_÷

k|ltzt 40.51 45.57 49.43 52.34 54.58
s"n ;~rfng vr{
s"n lgIf]k tyf ;fk6Ldf Aofh vr{ k|ltzt 4.25 4.02 6.00 7.57 7.86
;6xL cfDbfgL÷s"n cfDbfgL k|ltzt 8.98 4.98 5.75 4.84 5.86
sd{rf/L af]g;÷s"n sd{rf/L vr{

k|ltzt 26.71 32.08 31.30 37.13 28.81
-sd{rf/L af]g; afx]s_
v"b d'gfkmf÷shf{ tyf ;fk6L k|ltzt 1.95 2.55 2.37 3.17 2.48
v"b d'gfkmf÷s"n ;DklQ k|ltzt 1.38 1.79 1.74 2.34 1.68
s"n shf{÷lgIf]k bfloTj k|ltzt 85.17 90.50 90.38 89.45 89.45
s"n ;~rfng vr{÷s"n ;DklQ k|ltzt 1.83 1.76 1.60 1.67 1.69
hf]lvd efl/t ;DklQdf k'FhLsf]if

kof{Kttf
-s_ k|fylds k'FhL k|ltzt 13.98 11.94 13.80 16.97 14.34
-v_ k"/s k'FhL k|ltzt 0.94 1.00 1.00 0.94 0.93
-u_ s"n k'FhL sf]if k|ltzt 14.92 12.95 14.80 17.91 15.27
t/ntf (CRR) k|ltzt 11.14 9.42 5.49 5.68 4.82
lgis[o shf{÷s"n shf{ -g]kfn /fi6«

k|ltzt 1.75 0.79 1.36 0.82 0.98
a}+ssf] PsLs[t lgb]{zg adf]lhd_
cfwf/ b/ k|ltzt 8.48 6.58 11.00 11.38 9.98
cf}ift efl/t Aofh b/ cGt/ k|ltzt 3.62 4.32 3.85 3.91 4.33
a's g]6jy{ ?= 3,073,705,102 4,168,995,273 5,845,412,471 12,634,226,955 13,511,898,192
s"n z]o/ ;+Vof 26,096,000 32,405,751 45,823,130 102,855,266 103,886,215
g]6jy{ k|lt z]o/ ?= 117.78 128.65 127.56 122.84 130.06
s"n :yfoL sd{rf/L ;+Vof 319 441 478 779 958
nfutdf cfDbfgLsf] cg'kft -NFRS sf]

lgldQ sd{rf/L af]g; / gf]S;fgL k|ltzt - - - 0.71 0.71
Joj:yf afx]s_
zfvf sfof{nox? ;+Vof 28 45 47 100 102
P=l6=Pd= ;+Vof 31 47 47 74 101
zfvf/lxt a}+lsË s]Gb|x? ;+Vof 47 54 61 95 119

pb\3f]if0f tyf cltl/Qm ljj/0fx?

4. Disclosures and Additional Informations
4.1 Risk Management
Risk is inherent in a financial business and such risks are managed through a process of continuous
identification, measurement and monitoring, subject risk tolerance level and other controls. This process of risk
management is critical to the bank continuing profitability.
The Bank is exposed to credit risk, interest rate risk, market risk, liquidity risk and operational risk. The Bank’s
policy is to monitor those business risks through the Bank’s strategic planning process.
The Bank prepares long term strategic and annual plans which provide guidance on the future business
prospects of the Bank. These documents establish the desired nature and size of the business portfolio at a
future period. While preparing these documents, capital assessment is taken as one of the most important
factors. Bank understands the various forms of risks associated with the business and the importance of capital
in mitigating these risks. Hence, the present as well as future capital requirements of the Bank are thoroughly
assessed to ensure that it is more than adequate to support the business needs of the Bank.
The changes in the business environment bring about changes in the risk profile of the Bank. Hence, periodic
reviews are conducted to assess the impact of any such changes in the environment. Capital Adequacy Ratio
is computed on a regular basis to ascertain its adequacy in terms of the associated risks. Furthermore, other
quantitative and indicative tools are also studied and discussed amongst the Management and the Board.
Various tools and indicators have been put into practice for analysis to support the Internal Capital Adequacy
Assessment Process (ICAAP) of the Bank. Moreover, an ICAAP policy has been practiced for a systematic
process of identifying, measuring, monitoring and controlling various risk aspects as to further put in place a
sound capital assessment and management system.
The Board of Directors and the management realize the importance of effective risk management and
are keen towards continuous improvement in its risk management function. Risk unit has been placed
independent from other business functions with direct reporting to the Risk Management Committee. The Unit
is adequately manned and oversees all risk aspects including but not limited to Credit, Operational, Market and
other risks. The Unit is guided by risk management frameworks and guidelines to monitor various risks in different
departments. The Bank has also formulated Credit Risk Management Committee and Operation Risk Management
Committee whose reports are further escalated to Risk Management Committee through Management Risk
Monitoring Committee.
Besides this, the Bank has an Internal Audit Department to conduct audit & inspection of various activities of
the Bank and directly reports to the Audit Committee. The Management on regular intervals studies and makes
analysis to identify various inherent risks based on indicative facts, figures and statistics which is further
presented and rigorously discussed in the Risk Management Committee headed by a Non-Executive member
of the Board and further deliberated in the Board. The Internal Capital Adequacy Assessment Process (ICAAP)
policy, a comprehensive risk/capital management document, Risk Management Guidelines and various risk
frameworks act as guiding tools for the Bank to effectively manage various associated risks with the business.
With the regular use of various measurement tools, risk management function has been brought and put into
effective practice in the Bank.
4.2 Risk Management Structures

The Board is primarily responsible for risk management process. Risk management committee (RMC), which
is a sub-committee of the Board has been established and delegated risk management responsibilities. This
committee plays a pivotal role in establishing best practices in relation to risk policies and practices within the
bank.
The level of risks that bank is willing to accept is decided at the RMC level, and the decisions made by this
committee are communicated by Board of Directors. The Board ratifies the risk management policies and risk
tolerance levels agreed at the Risk management committee level.
The Committee fulfils the requirement set out in the Unified Directives No. 5/075 issued by Central Bank of Nepal.
The Committee currently consists of 5 members i.e. 3 Non-Executive Directors and representation of Chief
Operating Officer and Head - Operation Department and Head- Risk Department as a member of the committee.
Risk Management Committee (RMC) is supported by various sub committees such as Assets and Liabilities
Committee (ALCO) and Management Level Credit Committee, Audit Committee and ICAAP Committee. ALCO
is entrusted with the identification and managing of Market Risk and Liquidity Risk whereas other committees

are responsible for ensuring and managing overall risk management framework and adequacy of existing risk
management policies and practices in addressing and mitigating inherent risk in the businesses.
The Bank’s policy is to ensure that risk management processes throughout the bank are audited by the
Internal Audit Function, which examines both the adequacy of the procedures and the bank‘s compliance with the
procedures. Internal Audit division discusses the results of all assessments and reports its findings and
recommendations to the Board Audit Committee.
4.2.1 Credit Risk

Credit risk is the risk of financial loss that the Bank may face as a result of a borrower or counterparty not
meeting its obligations in line with the original contract. Since majority of the Bank’s assets are in the form of
loans and advances, management of credit risk becomes the most crucial task. Bank's approach to Credit Risk
Management is governed by following Board’s approved policies and procedures. Through this policy, the Bank
seeks to:
 Bank has placed Credit Risk independent of the business generating units. Risk Management Policy, Credit
Risk Management Framework, Credit Risk Strategy Paper are formulated to monitor and manage risk pertinent
to credit.
 Risk Management Committee comprising of Non-Executive Directors has been enacted, which reviews various
risk factors on a periodic basis. In addition to reviewing of associated risks, reports generated and discussed
on Credit Risk Management Committee is escalated to Risk Management Committee through Management
Risk Monitoring Committee.
 Credit Policy guides all underwriting activities, which is periodically revised to ensure that all immediate and
potential risks are addressed.
 Loans and facilities are only sanctioned after the joint approval of the Risk Unit along with Business Units.
 Lending authority is transparently and clearly disseminated to the lending officials.
 Review of concentrations and identification of potential as well problematic sectors for lending are discussed
at various committees such as Credit Risk Management Committee, Management Risk Monitoring Committee,
Risk Management Committee (RMC), and Asset Liability Management Committee (ALCO).
 Credit manuals and product papers are developed and implemented which guides the entire credit related
activities.
 Investment portfolio is guided by the Investment policy of the Bank.
4.2.1.1 Impairment Assessment

For accounting purposes, the Bank uses an incurred loss model for the recognition of losses on impaired
financials assets and impairment computed as per the provision of Central Bank’s Unified directive whichever
is higher. In latter case, Loan loss provision has been assessed by applying directive no. 2 guidelines. Under
incurred loss model, losses can only be recognized when objectives evidence of a specific loss events has been
observed. Triggering events include the following:
 Significant financial difficulty of the customer.

 A breach of contract such as a default of payment
 Where the Bank grants the customer a concession due to the customer experiencing financial difficulty.
 It becomes probable that the customer will enter bankruptcy or encounter other financial difficulties.
 Observable data suggests that there is a decrease in the estimated future cash flows from loans and advances.
Individually assessed allowances

The Bank determines the allowances appropriate for each individually significant loans and advances on an
individual basis, including any overdue payment of interests, infringement of the original terms of the contracts.
In compliance with regulatory requirement, the bank has determined all the Non-performing loans and
advances classified under Central Bank’s Unified Directives for individual impairment. Items considered when
determining impairment allowance includes the sustainability of the counterparty’s business plan, its ability to
improve performance if it is in a financial difficulty, projected receipts and the expected payout should ensure, the
availability of other financial support, the realizable value of collateral and the timing of the expected cash flow.
Impairment allowances are evaluated on a quarterly basis.
Collectively assessed allowances

Allowances are assessed collectively for losses on loans that are not individually significant including loans and
advances classified NPLs as per Central Bank’s Guidelines and Loans and Advances that have been assesses
individually and found not to be impaired. Impairment allowances are evaluated at each quarter end with each
portfolio.
The Collective assessment is made for group of assets with similar risk characteristics, in order to determine
whether provision should be made due to incurred loss events for which there is objective evidence, but the

effects of which are not yet evident in the individual loans assessment.
The Collective assessment takes accounts of data from the loan portfolio (such as historical losses on the
portfolio, levels of arrears, credit utilization, loan to collateral ratios and expected receipts and recoveries once
impaired) or economic data.
4.2.1.2 Maximum exposure to credit risk

The Bank has financial assets consisting mainly of loans & advances and investments at amortized cost. In
these cases, the maximum exposure to credit risk is the carrying amount of the related financial assets.
4.2.1.3 Credit quality of neither past due nor impaired and past due or impaired
The table below shows the credit quality by class of asset for all financial assets as at 31 Ashadh 2076 exposed
to credit risk, based on the Bank’s internal credit rating system.
NPR in Million
Neither Past Past due
Past due
past due due 91 More Individually
Particulars less 90 Total
nor to 180 than 180 impaired
days
impaired days days
Financial Assets
Assets carried at Amortised Cost
Cash and cash equivalent 8,109.86 - - - - 8,109.86
Due from Nepal Rastra Bank 2,964.97 - - - - 2,964.97
Placement with Bank and Financial Institutions 739.54 - - - - 739.54
Loans and advances to customers 61,815.04 8,631.27 - 6.61 673.55 71,126.47
Loan and advances to B/FIs 2,702.28 - - - - 2,702.28
Fair Value through Profit and Loss (FVTPL)
Derivative financial instruments. 1,057.62 - - - - 1,057.62
Fair Value through Other Comprehensive Income (FVTOCI)
Investment securities 11,347.98 - - - 148.10 11,496.08
Investment in subsidiaries 200.00 - - - - 200.00
Investment in associates 13.60 - - - - 13.60
Total 88,950.89 8,631.27 - 6.61 821.66 98,410.42
4.2.2 Operation Risk

Operational Risk is risk of loss resulting from inadequate or failed internal processes, people and system or
from external events. Bank is committed to continuous strengthening of internal controls. Standard Operating
Procedures for all areas of bank operations have been formulated and implemented. To mitigate the operational
risk:
 Bank has a centralized Operations unit to ensure the consistency and accuracy in processing transactions as
well as to review and identify any potential risk.
 Bank has formulated and implemented a comprehensive IT policy to ensure and strengthen data and
network security. IS Audit is also conducted separately.
 Bank has adopted an internationally acclaimed Flexcube as the core banking software, which has
excellent inbuilt control features. The software has been thoroughly tested and customized as per the Bank’s
requirements; balancing both the business requirements and its control features. Large extent of the MIS
requirements have been automated and efforts are always underway for further development/enhancement.
 In order to continuously improve the capabilities of the employees, training calendars are developed and
implemented based on their need assessments.
 In order to manage risk relating natural disaster on data loss, the bank has placed DR server at Bhairahawa
which is comparatively less seismic zone.
4.2.3 Market Risk

Market risk refers to the risk to a bank resulting from movements in market prices, in particular, changes in
interest rates, foreign exchange rates, and equity and commodity prices. Market risk is defined as the risk of
losses in on and off-balance sheet positions arising from movements in market prices. The risks subject to this
requirement are:

a. Interest Rate Risk

Interest rate risk is a key constitute of the market risk exposure of the Bank due to adverse and
unanticipated movements in future interest rate which arises from core business activities; granting of credit
facilities, accepting deposits and issuing debt instruments.
Interest rate risk arises from the possibility that changes in interest rates will affect future cash flow and /or,
the fair values of financial instruments. Several factors give rise to interest rate risk; which arises due to the
mismatches in the maturities of assets and liabilities; basis risk which is the threat to income arises due to
differences in the bases on interest rates.
Excessive movements in market interest rate could result in severe volatility to bank’s net interest income
and interest margin. Bank’s exposure to interest rate risk is primarily associated with factor such as;
 Reprising risk arising from a fixed rate borrowing portfolio where reprising frequency is different to that of
the lending portfolio.
 Yield curve risk arising from unanticipated shifts of the market yield curve.
b. Currency Risk
Foreign exchange risk is the potential for the Bank to experience volatility in the value of its assets, liabilities
and solvency and to suffer actual financial losses as a result of changes in value between the currencies of
its assets and liabilities and its reporting currency.
c. Equity Price Risk

Equity price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate
because of changes in equity prices (other than those arising from interest rate risk or currency risk), whether
those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors
affecting all similar financial instruments traded in the market.
The major sources of market risk for the bank are interest rate risk, exchange rate risk and liquidity risk. Bank
has an Assets Liability Committee and Investment Management Committee which meets regularly to identify
and manage these risks as per the laid down policies and procedures. Treasury Back Office (TBO) and risk
units regularly assess and monitor the financial position and transaction of the Bank. TBO analysed the net
open position on a daily basis to mitigate all possible risk associated to foreign currency. Foreign Currency
Assets and Liabilities are reported on weekly basis and ensured that the net position is within the tolerable
limit (up to 30% of Core Capital). ALCO on regular interval evaluates the sensitivity of asset and liability
towards interest rate. Further interest sensitivity analysis is conducted to act as a tool to mitigate possible
interest rate risk. Movement of Bank's interest yield, cost and spread is calculated and analysed on daily
basis to identify, assess and mitigate possible risk exposure.
4.2.4 Liquidity Risk

Liquidity risk refers to the availability of sufficient cash balances to meet the demands on deposits and new
lending targets as well as provide a flow of net liquid assets to meet contractual borrowings and other
commitments.
The Bank’s primary objective in liquidity risk management is to ensure adequate funding for its businesses
throughout market cycles, including periods of financial stress. To achieves this objectives the asset and liability
management committee (ALCO) analyses and monitors liquidity risk, and maintains an adequate margin of
safety in liquid needs.
The bank maintains a portfolio of highly marketable and diverse assets that are assumed to be easily liquidated
in the event of unforeseen interruption of cash flow. The bank can also access to lines of credit (Inter-bank loan)
that it can meet liquidity needs. In addition, the Bank maintains the liquidity ratio prescribed by Central Bank of
Nepal.
4.2.4.1Statutory Net Liquid Asset Ratio

As per Unified Directives of Central Bank of Nepal, the bank has to maintain minimum net liquid assets
comprises of 20% of total deposit.
The Bank maintained a healthy statutory net liquid asset ratio throughout the year. The Bank has considers
cash and bank balances, money at call & short notice, placement up to 90 days and investment in government
securities. Borrowings repayable up to 90 days is deducted from liquid assets to obtain net liquid assets.

Statutory Net Liquid Asset Ratio 2018/19 2017/18

Maximum (%) 25.75 27.02
Minimum (%) 20.49 20.23
Average (%) 23.27 23.47
Closing (%) 25.75 27.02
*Monthly average data has been considered for above computation.
4.2.4.2 Credit to Core Capital and Domestic Deposits Ratio

As per Unified Directives of Central’s Bank of Nepal, the Bank has to maintain maximum Credit to Core
Capital and Domestic Deposit (CCD) ratio of 80 percent.
The Bank stresses the importance of maintaining an adequate customer Deposit Base such as Term, Saving
and Call Deposits as source of funds to finance Loans and Advances. They are monitored using the Credit to
Core Capital and Domestic Deposits ratio.
Credit to Core Capital and Domestic Deposits Ratio 2018/19 2017/18

Maximum (%) 79.96 80.00
Minimum (%) 76.81 75.26
Average (%) 79.13 78.40
Closing (%) 78.94 75.93
*Monthly average data has been considered for above computation.
The following table depicts the maturity profile of the investment portfolio on a undiscounted cash flow basis which is
designed and managed to meet the required level of liquidity as and when liquidity outgo arises taking into consideration
the time horizon of the financial liabilities of the business.
NPR in Million
Less than 3 3 to 6 6 months More than
Particulars Total
months months to 1 year 1 year
Assets
Cash and cash equivalent 8,109.86 - - - 8,109.86
Due from Nepal Rastra Bank - - - 2,964.97 2,964.97
Placement with Bank and Financial Institutions - 60.36 658.20 20.98 739.54
Derivative financial instruments. 1,057.62 - - - 1,057.62
Loan and advances to B/FIs - - 384.80 2,290.45 2,675.25
Loans and advances to customer 18,093.99 11,177.80 10,448.81 30,140.72 69,861.33
Investment securities 65.49 900.97 9.73 10,519.89 11,496.08
Investment in associates - - - 200.00 200.00
Investment in subsidiaries - - - 13.60 13.60
Investment Property - - - 201.48 201.48
Other Assets 318.42 - 50.62 1,076.98 1,446.02
Total 27,645.39 12,139.14 11,552.16 47,429.07 98,765.76
Liabilities
Due to Bank and Financial Institutions 3,858.04 - - - 3,858.04
Due to Nepal Rastra Bank 722.69 7.16 1.95 - 731.80
Derivative financial instruments 973.92 - - - 973.92
Deposits from customers 15,948.92 9,273.52 10,607.52 42,854.89 78,684.86
Borrowing - - - - -
Other liabilities 438.53 - - 566.71 1,005.24
Debt securities issued - - - - -
Total 21,942.10 9,280.69 10,609.48 43,421.60 85,253.86

4.3 Capital Management

4.3.1 Qualitative disclosures
The Bank has formulated and implemented the "Internal Capital Adequacy Assessment Process 2013"
(Updated 2018) which has been approved by the Board of Directors. The ICAAP 2018 is a comprehensive
paper furnishing detailed information on the ongoing assessment of the Bank’s entire spectrum of risks,
how the Bank intends to mitigate those risks and how much current and future capital is necessary for the
Bank, reckoning other mitigating factors. The purpose of this ICAAP document is to apprise the Board of
Directors (BOD) of the Bank on these aspects as also to explain to NRB Bank’s Internal Capital Adequacy
Assessment Process and the Banks’ approach to capital management. The ICAAP is based on the existing
internal documentation of the Bank as well.
Assessment of Risk and its management is being performed by the Bank through prudent Banking
practices and Nepal Rastra Bank guidelines. Bank has been following the approach for calculating capital
requirement as required under Pillar I of Capital Adequacy Framework issued by NRB for credit,
operational and market risk while this document outlines the process for identification, measurement, control/
management of other possible risks partially covered or not covered by Pillar I along with other external
factors together developing prudent measures/system to mitigate them and ascertain the level of additional
capital requirement. Moreover, this policy is intended to further strengthen and improvise the processes the
Bank has been following until now.
ICAAP document covers risk management processes followed by the Bank, business strategy and capital
plan to measure the level of required capital, types and identification of material risks the Bank is exposed
to and how the Bank intends to access, monitor, report and control the same ensuring the adequate level of
capital and possible sources. The document also covers the measurement process & quantifying techniques/
tools for material risk, prescription of risk limits and assessment of aggregate risk to ascertain additional
capital if required. The implementation, monitoring, reporting has also been defined along with the controlling
aspect.
The capital requirement assessed under the ICAAP policy shall constitute Tier I and Tier II capital as
prescribed by Basel III. The assessed capital of the Bank shall be managed by way of following actions based
on cost-benefit analysis and legal requirement:
 Further public offering

 Right shares
 Retention of recognized profit
 Dividend Policy of the Bank, if any
 Mergers and acquisition
 Issue of hybrid capital and debt instruments including bonds eligible for Tier I and Tier II capital
However, if the level of assessed capital is observed to be gradually exhausting and the CAR tending to move
close to the minimum requirement, concrete plans shall be executed to implement the following mitigating
actions in priority basis:
 Expansion of low risk business volume.

 Diversification of assets/exposure portfolio towards low risk area.
 Improving business processes or re-engineering business process so that the Bank does not have to bear
any additional regulatory capital charges.
 Exploring new avenues of sources of income like fee based income that require no capital or minimum
capital.
 Diversifying concentration of business segments.
 Matching the assets and liabilities gap.
 Controlling NPA threats accounts to flow towards NPA accounts.
 Suggesting for changes in Dividend Policy of the Bank for addressing the regulatory requirements and
business prospects, if any.
 Hedging foreign currency risk or interest rate risk.
 Improving the HR issues and complying with regulatory provisions.
The Bank shall conduct a periodic stress testing for identified risks. Results of the tests shall be reflected
in the Bank’s existing and future capital. The results of the stress testing shall be discussed in the RMC
meeting and presented to the Board. It is to be noted that effectiveness of ICAAP is dependent upon
conducting periodic stress testing and calibrating the results of the tests to the capital adequacy ratio (CAR)
of the Bank.

4.3.2 Quantitative disclosures
a) Capital Structure and Capital Adequacy

i. Tier 1 capital and a breakdown of its components
S.N. Particulars Amount (NPR Millions)
A Paid up Capital 10,388.62
B Share Premium / Capital Reserve -
C Proposed Bonus Shares -
D Statutory General Reserve 1,339.30
E Retained Earnings 1,221.87
F Un-audited Current Year Cumulative Profit -
G Capital Redemption Reserve -
H Other Free Reserves -
I Less: Deferred Tax Assets -
J Less: Intangible Assets -
K Less: Investment in equity of institutions with financial interests 200.00
L Less: Purchase of land & building in excess of limit and unutilized -
M Less: Other Deduction -
Core (Tier-1) Capital 12,749.79
ii. Tier 2 capital and a breakdown of its components

S.N. Particulars Amount (NPR Millions)
A Subordinated Term Debt -
B General Loan Loss Provision 818.06
C Exchange Equalization Reserve 3.68
D Investment Adjustment Reserve 7.50
Assets Revaluation Reserve
E 16.97
(only 2% of Tier 2 capital = Rs. 16.97 million eligible)
F Other Reserve 2.59
Supplementary (Tier-2) Capital 848.80
iii. Detailed information about the Subordinated Term Debts with information on the
outstanding amount, maturity, and amount rose during the year and amount eligible to
be reckoned as capital funds.
None
iv. Deductions from capital

Particulars Amount (NPR Millions)
Goodwill -
Investment in equity of institutions with financial interests (subsidiary Mega Capital Markets
200.00
Limited)
Total 200.00
v. Total qualifying capital

S. N. Particulars Amount (NPR Millions)
A Core Capital 12,749.79
B Supplementary Capital 848.80
Total Qualifying Capital (Total Capital Fund) 13,598.59

vi. Capital Adequacy Ratio

Capital Adequacy Ratio of the bank as at 16 July 2019 stood at 15.27%
vii. Summary of Bank’s internal approach to assess the adequacy of capital to support
current and future activities, if applicable
The Bank prepares a long term 5 year’s Strategy Plan and to achieve the long term plans the Bank
prepares annual Budgets/ Operating/ Tactical plans as stipulated in the Budget Policy and strategy
Document of the Bank. To ensure that the Bank’s capital adequacy commensurate to demand of
the Bank’s capital required by the business planning, the Management and the Board prudently and
proactively engage on ongoing process of capital and risk assessment, stress testing and scenarios
testing, monitoring and reporting as per the ICAAP 2018.
The Bank has also formulated and implemented “Stress Testing Guidelines 2015” in order to assess of
the vulnerability of the Bank under various stress situations typically, application of “what if” scenarios,
especially in the problematic identification of low frequency but high severity events and identifying
expected and unexpected losses. It focuses on capturing the impact of large, but still plausible events
and understanding the overall risk profile in a coherent and consistent framework, including impact
analysis on earnings, solvency and liquidity.
A formal monitoring and reporting mechanism has been established to provide the senior
management necessary information on the risk profile, trends, and the capital requirements as
per ICAAP 2018 and Stress Testing Guidelines 2015. Such reports are being prepared on a
monthly and quarterly basis and circulated to relevant business units/departments, Integrated Risk
Department (IRMD), and tabled inAssets Liability Committee (ALCO) meeting. Further quarterly reports are
presented to the Risk Management Committee and the Board for review and discussions.
viii. Summary of the terms, conditions and main features of all capital instruments,
especially in case of subordinated term debts including hybrid capital instruments
Ordinary share capital: The Bank has only one class of equity shares having a par value of
Rs. 100 per share. Each holder of equity shares is entitled to one vote per share. In the event of
liquidation of the Bank, holder of equity shares will be entitled to receive remaining assets of the Bank
after distribution of preferential amount. The distribution will be in proportion to the number of equity
shares held by the shareholders.

b) Risk Exposures
i. Risk weighted exposures for Credit Risk, Market Risk and Operational Risk
NPR in Million
S.N. Risk Weighted Exposure Amount
A Risk Weighted Exposure for Credit Risk 81,319.71
B Risk Weighted Exposure for Operational Risk 3,119.60
C Risk Weighted Exposure for Market Risk 1,918.09
Adjustments under Pillar II
Add 3% of net interest income to RWE 832.17
2% adjustment on Total RWE 1,727.14
Total Risk Weighted Exposure 88,916.72

ii. Risk Weighted Exposures under each of 11 categories of Credit Risk

NPR in Million
S.N. Risk Classification Net Book Value RWE
A Cash Balance & Claims on Govt. and Central Bank 16,041.00 -
B Claims on other Financial Entities 4,497.47 910.54
C Claims on Banks 4,515.74 3,179.60
D Claims on Corporate and Securities Firm 39,166.90 39,166.90
E Claims on Regulatory Retail Portfolio 9,548.47 7,161.35
F Claims secured by Residential Properties 3,217.17 1,949.81
G Claims secured by Commercial Real State 6,813.01 6,813.01
H Past due Claims 632.13 948.20
I High Risk Claims 9,416.59 14,124.89
J Other Assets 3,922.48 3,713.15
K Off balance sheet items 11,495.92 3,352.25
TOTAL 109,266.88 81,319.71
c) Total risk weighted exposure calculation table

NPR in Million
Specific
Risk
Gross Provision Risk
Eligible Net Value Weight
A. Balance Sheet Exposure Book & Valuation Weight
CRM (D)=(A-B-C) Exposure
Value (A) Adjustments (E)
(D*E)
(B)
Cash Balance 2,231.08 - - 2,231.08 0% -
Balance With Nepal Rastra Bank 3,208.60 - - 3,208.60 0% -
Gold - - - - 0% -
Investment in Nepalese Government Securities 10,601.32 - - 10,601.32 0% -
All Claims on Government of Nepal - - - - 0% -
Investment in Nepal Rastra Bank securities - - - - 0% -
All claims on Nepal Rastra Bank - - - - 0% -
Claims on Foreign Government and Central
- - - - 0% -
Bank (ECA 0-1)
- - - - 20% -
Bank (ECA 2)
- - - - 50% -
Bank(ECA 3)
- - - - 100% -
Bank(ECA 4-6)
- - - - 150% -
Bank(ECA 7)
Claims On BIS, IMF, ECB, EC and on
Multilateral Development Banks (MDB's) - - - - 0% -
recognized by the framework
Claims on Other Multilateral Development Banks - - - - 100% -
Claims on Public Sector Entity (ECA 0-1) - - - - 20% -
Claims on Public Sector Entity (ECA 2) - - - - 50% -
Claims on Public Sector Entity (ECA 3-6) - - - - 100% -
Claims on Public Sector Entity (ECA 7) 8.50 - - 8.50 150% 12.75
continue..

NPR in Million
Specific
Risk
A. Balance Sheet Exposure Book & Valuation Weight
(D*E)
(B)
Claims on domestic banks that meet capital
4,488.97 - - 4,488.97 20% 897.79
adequacy requirements
Claims on domestic banks that do not meet
- - - - 100% -
capital adequacy requirements
Claims on foreign bank (ECA Rating 0-1) 459.03 - - 459.03 20% 91.81
Claims on foreign bank (ECA Rating 2) 1,737.52 - - 1,737.52 50% 868.76
Claims on foreign bank (ECA Rating 3-6) 2,194.00 - - 2,194.00 100% 2,194.00
Claims on foreign bank (ECA Rating 7) - - - - 150% -
Claims on foreign bank incorporated in SAARC
region operating with a buffer of 1% above their 125.18 - - 125.18 20% 25.04
respective regulatory capital requirement
Claims on Domestic Corporates 39,166.90 - - 39,166.90 100% 39,166.90
Claims on Foreign Corporates (ECA 0-1) - - - - 20% -
Claims on Foreign Corporates (ECA 2) - - - - 50% -
Claims on Foreign Corporates (ECA 3-6) - - - - 100% -
Claims on Foreign Corporates (ECA 7) - - - - 150% -
Regulatory Retail Portfolio (Not Overdue) 9,885.78 - 337.31 9,548.47 75% 7,161.35
Claims fulfilling all criterion of regulatory retail
- - - - 100% -
except granularity
Claims secured by residential properties 3,168.41 - - 3,168.41 60% 1,901.05
Claims not fully secured by residential properties - - - - 150% -
Claims secured by residential properties
66.03 17.27 - 48.76 100% 48.76
(Overdue)
Claims secured by Commercial real estate 6,813.01 - - 6,813.01 100% 6,813.01
Past due claims (except for claim secured by
1,007.02 374.88 - 632.13 150% 948.20
residential properties)
High Risk claims (Venture capital, private equity
investments, personal loans and credit card 9,416.59 - - 9,416.59 150% 14,124.89
receivables)
Lending against securities (bonds & shares) 626.27 - - 626.27 100% 626.27
Investments in equity and other capital instruments
666.69 163.35 - 503.33 100% 503.33
of institutions listed in the stock exchange
Investments in equity and other capital
instruments of institutions not listed in the 272.80 - - 272.80 150% 409.20
stock exchange
Staff Loan secured by residential property 574.87 - - 574.87 60% 344.92
Interest receivable/claim on government
115.77 - - 115.77 0% -
securities
Cash in transit and other cash items in the
- - - - 20% -
process of collection
Other Assets 5,100.54 3,271.13 - 1,829.42 100% 1,829.42
TOTAL 101,934.91 3,826.63 337.31 97,770.96 - 77,967.46
continue..

NPR in Million
Specific
Risk
B. Off Balance Sheet Exposure Book & Valuation Weight
(D*E)
(B)
Revocable Commitments - - - - 0% -
Bills Under Collection 0.23 - - 0.23 0% -
Forward Exchange Contract Liabilities 3,583.55 - - 3,583.55 10% 358.35
LC Commitments With Original Maturity Up to 6
1,809.64 - 110.74 1,698.89 20% 339.78
months (domestic counterparty)
Foreign counterparty (ECA Rating 0-1) - - - - 20% -
Foreign counterparty (ECA Rating 2) - - - - 50% -
LC Commitments With Original Maturity Over 6
74.54 - 1.39 73.15 50% 36.58
months (domestic counterparty)
Bid Bond, Performance Bond and Counter
2,441.60 - 251.06 2,190.54 50% 1,095.27
guarantee (domestic counter party)
Underwriting commitments - - - - 50% -
Lending of Bank's Securities or Posting of
- - - - 100% -
Securities as collateral
Repurchase Agreements, Assets sale with
- - - - 100% -
recourse (including repo/ reverse repo)
Advance Payment Guarantee 120.13 - 2.83 117.29 100% 117.29
Financial Guarantee 488.61 - 20.60 468.01 100% 468.01
Acceptances and Endorsements 289.08 - - 289.08 100% 289.08
Unpaid portion of Partly paid shares and Securities - - - - 100% -
Irrevocable Credit commitments (Short term) 3,034.11 - - 3,227.39 20% 606.82
Irrevocable Credit commitments (Long term) - - - - 50% -
Claims on foreign bank incorporated in SAARC
region operating with a buffer of 1% above their - - - - 20% -
respective regulatory capital requirement
Other Contingent Liabilities 41.06 - - 41.06 100% 41.06
Unpaid Guarantee Claims - - - - 200% -
TOTAL 11,882.54 - 386.62 11,495.92 - 3,352.25
Total RWE for credit Risk (A)+(B) 113,796.20 3,826.63 723.93 109,245.64 - 81,298.47
Adjustments under Pillar II
Add: 10% of the loan and facilities in excess of
- - - - - -
Single Obligor Limits (6.4 a 3)
Add: 1% of the contract(sale) value in case of the
- - - - - -
sale of credit with recourse (6.4 a 4)
Total RWE for Credit Risk (After Bank's
113,817.45 3,826.63 723.93 109,266.88 - 81,319.71
adjustments of Pillar II)

d) Amount of NPAs (both Gross and Net)

NPR in ‘000'
Current Year Previous Year
Particulars
Gross NPAs Net NPAs Gross NPAs Net NPAs
Restructured / Reschedule Loans - - - -
Sub Standard Loans 150,291.09 112,718.32 176,116.12 132,087.09
Doubtful Loans 246,074.48 123,037.24 141,923.17 70,961.59
Loss 313,495.34 - 153,148.19 -
Total NPAs 709,860.91 235,755.56 471,187.48 203,048.68
4.4 Classification of financial assets and financial liabilities

NPR in ‘000'
As at 16-Jul-19 As at 16-Jul-18
Financial assets Notes Carrying Carrying
Fair value Fair value
Value Value
Assets
Assets carried at Amortised Cost
Cash and cash equivalent 4.1 8,109,864.96 8,109,864.96 6,604,219.38 6,604,219.38
Due from Nepal Rastra Bank 4.2 2,964,971.27 2,964,971.27 5,349,395.12 5,349,395.12
Placement with Bank and Financial
4.3 739,538.45 739,538.45 883,607.50 883,607.50
Institutions
Loans and advances to customers 4.7 72,536,580.63 72,536,580.63 57,296,014.36 57,296,014.36
84,350,955.31 84,350,955.31 70,133,236.36 70,133,236.36
Derivative financial instruments. 4.4 1,057,619.10 1,057,619.10 150,396.08 150,396.08
Investment securities except
4.8 10,717,098.92 10,717,098.92 6,452,269.31 6,452,269.31
Investment in Equity
Investment in subsidiaries 4.10 200,000.00 205,873.36 200,000.00 200,451.30
Investment in associates 4.11 13,600.00 16,213.64 13,600.00 13,652.99
11,988,318.02 11,996,805.01 6,816,265.40 6,816,769.69
Fair Value through OCI (FVTOCI)
Investment in Equity 4.8 778,983.42 778,983.42 602,903.24 602,903.24
Liabilities
Liabilities carried at Amortised Cost
Due to Bank and Financial Instituions 4.17 3,858,038.12 3,858,038.12 3,422,711.96 3,422,711.96
Due to Nepal Rastra Bank 4.18 731,802.99 731,802.99 603,570.07 603,570.07
Deposits from customers 4.20 78,684,859.08 78,684,859.08 61,062,937.73 61,062,937.73
Debt securities issued 4.24 - - - -
83,274,700.18 83,274,700.18 65,089,219.77 65,089,219.77
Derivative financial instruments 4.19 973,921.60 973,921.60 124,000.55 124,000.55

4.4.1 Fair Value of financial assets and financial liabilities

NPR in ‘000'
Fair value
Particulars Hierarchy As at 16 July 2019 As at 16 July 2018
(Level)
Fair Value through profit and loss
Forward exchange Contract - Financial Assets 1 1,057,619.10 150,396.08
Forward exchange Contract - Financial Liabilities 1 973,921.60 124,000.55
Fair Value through Other Comprehensive Income
Financial assets
Investment securities at OCI
- Quoted equity securities 1 495,996.10 536,589.59
- Unquoted equity securities 3 282,987.32 66,313.65
Investment in subsidiaries - -
Total 778,983.42 602,903.24
Financial Instruments held at amortised cost
Financial assets
Debt securities 3 - -
Government bonds 3 9,860,734.08 5,633,468.89
Government treasury bills 3 856,364.84 818,800.42
Nepal Rastra Bank bonds 3 - -
Loan and advances to B/FIs 3 2,675,253.52 1,591,787.02
Loans and advances to customers 3 69,861,327.11 55,704,227.34
Other Assets 3 528,401.57 401,728.02
Total 83,782,081.12 64,150,011.70
Financial liabilities
Due to Bank and Financial Institutions 3 3,858,038.12 3,422,711.96
Due to Nepal Rastra Bank 3 731,802.99 603,570.07
Deposits from customers 3 78,684,859.08 61,062,937.73
Borrowing 3 - -
Other liabilities 3 1,005,237.58 998,294.97
Debt securities issued - -
Subordinated Liabilities - -
Total 84,279,937.76 66,087,514.74
4.5 Segment Analysis
4.5.1 General Information
Reportable Segments
Business segments have been identified and reported taking into account, the target customer profile,
the nature of products and services, the differing risks and returns, the organization structure, the internal
business reporting system. The Bank operates in the following segments:
a) General Banking
This segment covers various generalized products and services of the Banks. All deposit accounts
(Saving, Current, Call & Fixed) and Loans provided to Institutional and Individual customers except
Micro Banking are categorized into General Banking. Major sources of revenue of the segment are
interest income from loans & non-interest income (fee based income from fund based and non-fund
based lending, foreign exchange income, other operating and non-operating incomes). Likewise, major
components of expenditure of the segment are interest expense in deposits, staff expenses, other
office expenses, depreciation and provision for possible losses/Impairment.

b) Micro Lending
This segment covers various specialized lending products of the Banks provided to deprived sectors
of the society directly (Saral Karja) or indirectly (Wholesale Lending) for the upliftment of deprived or
marginalized community. Micro lending services are provided through dedicated centralized micro
lending department, micro assistants of various branches and branchless banking (BLB) outlets. Major
sources of revenue of the segment are interest income from loans & fee based non-interest income
from micro lending. Likewise, major components of expenditure of this segment are staff Expenses,
BLB expenses, other office expenses, depreciation of the assets dedicatedly used by the micro lending
department and provision for possible losses/Impairment of the micro lending portfolio.
c) Remittance
This segment covers both domestic remittance and foreign inwards remittance facility served with a
purpose to provide complete remittance solution to the valued customers of the Bank through a
dedicated own remittance product named Mega Remit. Major sources of revenue of the segment
are remit fee/commission income and foreign exchange income from remittances. Likewise, major
components of expenditure of the segment are staff expenses, fee/commission paid to various
agencies and depreciation of assets dedicatedly used by the remittance department.
d) Cards and Alternate Channels

This segment covers all technology based alternate service delivery channels of the Bank like Cards,
Mobile Banking and Internet Banking. Major sources of revenue of the segment are fee based
income like subscription charge, renewal charge and transaction fee. Likewise, major components of
expenditure of the segment are fee/commission paid to various vendors of Cards, Mobile Banking and
Internet Banking, staff expenses, other office expenses and depreciation of assets dedicatedly used by
the Card department.
e) Treasury
This segment covers investment and placement portfolio of the Banks especially in Government
Bonds, Treasury Bills, placements, forex trading and shares & debentures of other organizations. Major
sources of revenue of the segment are Interest income from Bonds and Placements, dividend income
from shares, capital gain income from shares, foreign exchange income from trading NDF and various
foreign currencies. Likewise, major components of expenditure of the segment are interest expenses
of borrowings and premium expenses of Bonds, FCY Deals, staff expenses, other office expenses and
depreciation of assets dedicatedly used by the Treasury Front and Back office.

4.5.2 Segment reporting for the year ended 16 July 2019 is given below:
NPR in Million
Card &
General Micro
Particulars Remittance Alternative Treasury Total
Banking Lending
Channels
Segment Assets 89,031.23 4,818.82 10.30 113.46 4,791.93 98,765.76
Segment Liabilities 84,267.42 0.25 0.50 9.91 975.78 85,253.86
Interest Income 8,307.69 533.93 - - 533.06 9,374.68
Interest Expenses 5,537.91 - - - 41.02 5,578.93
Inter Segment Expenses/(Revenue) (345.42) 345.42 - - - -
Net Interest Income 3,115.20 188.52 - - 492.04 3,795.75
Total Fees And Commission 431.70 20.47 24.67 7.78 - 484.62
Net Interest, Fee And Commission Income 3,546.90 208.99 24.67 7.78 492.04 4,280.37
Net Trading Income - - - 0.06 277.86 277.92
Other Operating Income 10.04 - - 60.16 32.34 102.53
Total Operating Income 3,556.93 208.99 24.67 68.00 802.24 4,660.83
Impairment Charge/(Reversal) For Loans
414.15 10.21 - 2.26 - 426.62
And Other Losses
Net Operating Income 3,142.78 198.78 24.67 65.74 802.24 4,234.21
Personnel Expenses 1,086.82 42.98 6.26 11.21 6.87 1,154.14
Other Operating Expenses 613.27 3.57 0.07 4.23 8.02 629.16
Depreciation And Amortization 111.91 0.76 0.15 3.49 0.13 116.45
Total Cost 1,812.00 47.32 6.48 18.94 15.02 1,899.75
Operating Profit 1,330.78 151.46 18.19 46.80 787.22 2,334.46
Non-Operating Income 8.15 - - - - 8.15
Non-Operating Expenses 19.67 - - - - 19.67
Profit Before Income Tax 1,319.27 151.46 18.19 46.80 787.22 2,322.95
Income Tax 294.31 149.06 5.46 14.04 230.39 693.26
Profit/Loss For The Year 1,024.96 2.40 12.73 32.76 556.84 1,629.69
4.5.3 Measurement of operating segment profit or loss, assets and liabilities

The Bank has identified the key segments of business on the basis of nature of operations that assists the
Management Committee of the bank in decision making process and to allocate the resources. It will help the
management to assess the performance of the business segments. The Segment has been identified on the
basis of geographic location of the branches. Investment balances, NRB balance, income from investment,
forex income are reported in Head office under Province 3. Intra segment revenue and costs are accounted as
per the policy of the bank and eliminated in the Head Office.
4.5.4 Reconciliation of reportable, segment revenues, profit or loss, assets and liabilities

Revenue
NPR in Million
Total revenue for reportable segments 12,139.00
Other revenues -
Elimination of intersegment revenues 1,844.58
Entity's revenue 10,294.42
Profit or Loss NPR in Million

Total profit or loss for reportable segments 2,322.95
Other profit or loss -
Elimination of intersegment profits -
Profit before income tax 2,322.95

Assets
NPR in Million
Total assets for reportable segments 98,765.76
Other assets -
Total assets 98,765.76
Liabilities
NPR in Million
Total liabilities for reportable segments 85,253.86
Other liabilities -
Total liabilities 85,253.86
4.5.5 Information about product and services

NPR in Million
S.N. Departments Revenue
1 General Banking 8,758.72
A Corporate 1,811.28
B Mid Corporate 1,914.68
C Small and Medium Enterprises 1,681.48
D Consumer Lending 2,552.90
E Trade Finance 31.68
F Bancassurance 18.30
G Other Services 748.40
2 Micro Lending 554.41
A Direct Deprived Sector Lending: Saral Karja 179.49
B Indirect Deprived Sector Lending: Wholesale lending 374.92
3 Remittance 24.67
A Domestic Remittance & Foreign Inward Remittance 24.67
4 Card & Alternative Channels 113.35
A Mobile and Internet Banking 46.31
B Insta Buy Services 2.70
C Visa Debit and Card Service 64.34
5 Treasury 843.26
A Investments in T Bills and Government bonds 554.18
B Trading Gain ( NDF, FX ) 277.86
C Revaluation Gain (4.53)
D Bullion Trading 15.75
Total 10,294.42

4.5.6 Information about geographical areas

Revenue from following geographical areas
NPR in Million
(a) Domestic Revenue
Province 1 1,035.68
Province 2 627.50
Province 3 6,272.32
Gandaki Province 525.97
Province 5 1,515.28
Karnali Province 54.48
Sudurpaschim Province 263.20
(b) Foreign -
Total 10,294.42
4.5.7 Information about major customers

Revenue from single customer doesn’t exceed 10% of total revenue.
4.6 Share Options and Share based Payment

The Bank do not have a policy for share options to its employees. Similarly, during the year the Bank has not
made any payments or settlements by issuing new shares.
4.7 Contingent Liabilities and Commitment
4.7.1 Income Tax Liability

Inland Revenue Department, Large Tax Payer Office has amended income tax liability of previous years.
Presented below is the status of amended assessment challenged in different judiciary bodies which also
include the entities merged with Bank.
Mega Bank Nepal Limited

Large Tax Payer’s Office has made reassessment of income tax filed by the bank for the financial year
2067/68, 2068/69, 2069/70, 2070/71 and 2071/72 respectively.
For Financial year 2067/68 and 2068/69, the bank has disputed the decision of revenue tribunal by
applying at Supreme Court.
For Financial year 2069/70, 2070/71 & 2071/72, the case had been pending at revenue tribunal.
Paschimancal Development Bank Limited (Erstwhile)

For Financial year 2069/70 and 2070/71, the bank has appealed the case at revenue tribunal.
Tourism Development Bank Limited (Erstwhile)

For Fiscal year 2071/72, the bank has defended the reassessment made by large tax payer office by
applying at Administrative review.
For Fiscal Year 2070/71, the bank has disputed the administrative review decision by applying at revenue
tribunal.
Additional tax amount from reassessment has been shown as Contingent Liabilities on Income Tax under
4.7.2 contingent Liability.

4.7.2 Contingent Liability

NPR in Million
Particulars As at 16-Jul-19 As at 16-Jul-18
Claims on Bank but not Accepted by the Bank
Letter of Credit (Full Amount) 1,884.17 1,778.00
a. Letter of Credit With Maturity Less than 6 Months 1,809.64 1,589.00
b. Letter of Credit With Maturity More than 6 Months 74.54 188.00
Rediscounted Bills - -
Unmatured Guarantees/Bonds 2,930.21 1,946.00
a. Bid Bonds 77.38 63.00
b. Performance Bonds 2,364.22 1,563.00
c. Other Guarantee/Bonds 488.61 320.00
Unpaid Shares in Investment - -
Forward Exchange Contract Liabilities 3,583.55 3,320.00
Bills under Collection 0.23 3.00
Acceptances and Endorsements 289.08 160.00
Underwriting Commitments - -
Irrevocable Loan Commitments 3,034.11 3,227.00
Guarantees issued against Counter Guarantee of In'lly Rated Foreign Banks - -
Advance Payment Guarantees 120.13 128.00
Financial Guarantees - -
Contingent Liabilities on Income Tax 41.06 29.00
Unpaid Guarantee Claims - -
Total 11,882.54 10,591.00
4.8 Related Party Disclosures

Parties are considered to be related if one party has the ability to control the other party or exercise significant
influence over the other party in making financial or operational decisions, or one other party controls both.
The definition includes subsidiaries, associates, directors, key management personnel. The Bank identifies the
following as the related parties under the requirements of NAS 24
Particulars Relationship Remarks

Mega Capital Markets Limited Wholly owned subsidiary
Sparsha Laghubitta Bittiya Sanstha Associate
Mr. Bhoj Bahadur Shah Chairman
Mr. Gopal Khanal Director
Mr. Madan Kumar Acharya Director
Mr. Mukti Ram Pandey Director
Dr. Indra Bahadur Malla Thakuri Director
Mr. Bala Krishna Siwakoti Director
Mr. Purna Bahadur Khatri Independent Director Resigned on: 2075/04/13
Ms. Shiva Devi Kafle Independent Director Appointed on: 2075/09/12
Ms. Anupama Khunjeli, CEO Key Management Personnel
Ms. Raveena Desraj Shrestha, ADCEO Key Management Personnel
Mr. Tulsiram Pokhrel, DGM Key Management Personnel
Mr. Manoj Khadka, AGM Key Management Personnel
Ms. Pragya Pandey, AGM Key Management Personnel
Mr. Amit Shrestha, AGM Key Management Personnel
Mr. Rajesh Sharma, AGM Key Management Personnel

4.8.1 Board Member Allowances and Facilities

The Board of Directors have been paid board meeting fees including other committees and
sub-committees of NPR 4,275,000 during the fiscal year. There were 32 Board Meetings conducted
during the fiscal year.
The Chairperson and other members of the Board are paid NPR 15,000 and NPR 12,000 per meeting
respectively for Board and Board Level Committees meeting.
As approved by the 6th Annual General Meeting held on 16 March 2017, each Board Members have
been provided with a monthly allowance of NPR 7,500 for telephone, newspaper and mobile expenses.
The total amount paid as monthly allowances to the board members during the fiscal year amounted to
NPR 5,92,000.
4.8.2 Loans and Advances extended to Promoters

The Bank has not disbursed any loans to promoters during the year.
4.8.3 Compensation Details for Key Management Personnel

The compensation paid to the members of management committee except CEO has been depicted in
table below;
Amount in NPR
S.N. Particulars Amount
1 Short Term Employee Benefits 30,316,103.46
2 Post-Employment Benefits -
3 Other Long Term Benefits -
4 Termination Benefits (Gratuity and Leave Encashment) -
5 Share Based Payment -
Total of Key Management Personnel Compensation 30,316,103.46
Key management personnel are also provided with the following benefits:
i) Benefits as per the Employee Terms of Service By-laws,
ii) Bonus to staff as per the Bonus Act
The Salary and benefits paid to the CEO are as follow:

Amount in NPR
Particulars Remuneration
Anupama Khunjeli, Chief Executive Officer 15,096,595.24
Total 15,096,595.24
The CEO is provided with vehicle, fuel, driver, reimbursement of mobile bill and entitlement for statutory bonus
as per the service contract.
Transaction with Subsidiaries

Amount in NPR
S.N. Particulars Mega Capital Markets Limited
Transaction with subsidiary
1 Interest paid to subsidiaries 18,956,251
2 Share Registrar paid to subsidiaries 350,000
Year-end balance
3 Receivable from Subsidiaries -
4 Payable to subsidiaries 297,575
5 Deposit received from subsidiary 64,471,324
6 Investment in shares 200,000,000
Intra-group related figures have been excluded for presentation of the financial statement of the Group.
4.9 Merger and Acquisition

There were no merger and acquisition occurred during the year.

4.10 Additional Disclosures of non-consolidated entities

The Bank has one subsidiary and one associate as at 16 July 2019. Mega Capital Markets Limited which is
consolidated for the year ended 16 July 2019. There are no such entities which are required to be consolidated
but not done during the year.
4.11 Events after reporting date
The Bank monitors and assesses events that may have potential impact to qualify as adjusting and / or
non-adjusting events after the end of the reporting period. All adjusting events are adjusted in the books with
additional disclosures and non-adjusting material events are disclosed in the notes with possible financial
impact, to the extent ascertainable.
There are no material events that have occurred subsequent to 16 July 2019 till the signing of this financial
statement on 25th September, 2019.
4.12 Non-Banking Assets

Non-Banking Assets (NBA) has been shown under investment property. It has been recognized at lower of fair
value or amount due at the time of acquisition of NBA.
NPR’000
Date of assuming As at 16 July As at 16 July
Name of Borrowers
Non-Banking Assets 2019 2018
B.S.Bricks And Tiles Industries Pvt.Ltd 2/26/2015 26,807 26,807
Bluebird Training Centre 8/13/2015 815 815
Min Bahadur Ghale 11/9/2015 1,320 1,320
Prem Khaniya 11/9/2015 0.1 0.1
Biresh Kumar Rumba 11/9/2015 0.1 0.1
Mina Kumari mahato 11/9/2015 0.1 0.1
Ramesh Chaudhari 11/9/2015 0.1 0.1
Chet Nath Gharti 11/9/2015 0.1 0.1
Jit Bahadur Gharti 11/9/2015 0.1 0.1
Bishnu Gurung 11/9/2015 0.1 0.1
Mohan Majhakoti 11/9/2015 0.1 0.1
Shankar Pariyar 11/9/2015 0.1 0.1
Sangeeta Bhugel 11/9/2015 0.1 0.1
Siddant Chaudhari 11/9/2015 0.1 0.1
Sanjeeb Lama 11/9/2015 0.1 0.1
Dipendra Lamichhane 11/9/2015 0.1 0.1
Aasharam Mahoto 11/9/2015 0.1 0.1
Devi Implex 3/5/2018 - 3,477
Anurodh Khukhura Tatha Bangur Firm 3/5/2018 743 743
Aakash Bhairab Aggregates 3/5/2018 - 21,567
New Pashupati Electronics 3/18/2018 - 4,972
Shrestha Emporium And Order Suppliers 3/18/2018 1,560 1,560
Arjun Kumar Shrestha 3/18/2018 766 766
Cosmos Organic Aggrotech Pvt Ltd 7/15/2018 2,090 9,200
Prime Edible Pvt. Ltd. 7/15/2018 132,980 132,980
Rose New Enterprises 6/17/2016 33,100 33,100
Ambika Trade Link 6/27/2016 - 2,506
Pathivara Trade Link 11/9/2016 - 2,822
Asmita Gift House 10/26/2016 1,301 1,301
Total 201,483 243,938

4.13 Earnings per share

The Bank measures earning per share on the basis of the earning attributable to the equity shareholders for
the period. The number of shares is taken as the weighted average number of shares for the relevant period as
required by NAS 33 Earnings per Share.
Year ended Year ended

Particulars Units
16-Jul-19 16-Jul-18
Profit attributable to equity shareholders (a) NPR.'000 1,629,690 1,317,352
Weighted average of number of equity shares used in
Nos. 103,886,215 74,168,316
computing basic earnings per share (b) (Restated)
Basic and diluted earnings per equity share of
Rs 15.72 17.76
Rs 100 each (a/b) (Restated)
As there is no potential ordinary shares that would dilute current earning of equity holders, basic EPS and
diluted EPS are equal for the period presented.
4.14 Proposed Distributions (Dividends and Bonus Shares)

The Board of Directors in its meeting dated 25th September 2019 has proposed a resolution recommending for
distribution of cash dividend of 11.75%, equivalent to amount Rs. 1,220,663,020.81, of Paid Up capital as at 16
July 2019, i.e. Rs. 10,388,621,453.72. Hence, the total proposed dividend of Rs. 1,220,663,020.81 is subject to
approval from NRB and passed by 9th Annual General Meeting of the Bank.
NPR. '000'
Particulars
16-Jul-19 16-Jul-18
Cash Dividend Declared 1,220,663 704,558
Bonus Shares - 103,095
Total 1,220,663 807,653
4.15 Unpaid Dividends

As at the reporting date, unpaid dividend over years amounts to as follows.
NPR. '000'
Particulars
16-Jul-19 16-Jul-18
Dividend Payable 160,071 28,891
Total 160,071 28,891
4.16 Non-performing assets

The Banks’ non-performing assets ratio stood at 0.98% as at balance sheet date. The total loan loss provision
calculated as per NRB directives is NPR 1,292,165,841.
NPR. '000'
Change
Particulars This Year Previous Year
Amount %
Pass loan (performing loans) 72,033,682.87 56,793,128.00 15,240,554.87 26.84%
Non-Performing Loans (NPL) 709,860.91 471,187.00 238,673.91 50.65%
Restructured/rescheduled - - - -
Substandard 150,291.09 176,116.00 (25,824.91) -14.66%
Doubtful 246,074.48 141,923.00 104,151.48 73.39%
Loss 313,495.34 153,148.00 160,347.34 104.70%
Gross Loans & Advances 72,743,543.78 57,264,315.00 15,479,228.78 27.03%
NPL ratios:
Gross NPL to Gross Loans & Advances 0.98%
Net NPL to Net Loans & advances 0.33%

4.17 Concentration of Deposits, Loans & Advances and Contingents

NPR ‘000'
Loans & Advances and Bills
Deposits & Borrowings Contingent Liabilities
Particulars Purchased
CY PY CY PY CY PY
Total Amount Outstanding 72,743,543.78 57,264,316.00 81,858,905.41 62,964,545.00 5,223,590.39 4,011,631.00
Highest Exposure of a
785,166.82 885,701.00 4,042,952.41 3,168,466.00 161,447.57 190,671.00
Single Unit
Concentration of exposure 1.08% 1.55% 4.94% 5.03% 3.09% 4.75%
* CY= Current Year, PY = Previous Year
For the calculation of concentration, loans and advances is total loans extended to the customers and BFIs
except staff loans and interest accruals on loans and the deposits is total deposits from the customers and BFIs
excluding interest payables.
Single Obligor Limit and Sector-wise Limit (Directive No. 3) for both funded and non-funded are within the limit
as prescribed by NRB directives.
4.18 Reconciliation Status

Amount in NPR
Particulars Total ≤ 1 Year > 1 ≤ 3 Years > 3 Years
Branch Reconciliation - - - -
Agency Reconciliation 225,334,506.67 36,066,300.19 185,400,568.53 3,867,637.95

4.19 Disclosure of Actuarial Valuation for Leave and Gratuity

Amount in NPR
2019 2018
Particulars Leave Leave
Gratuity Gratuity
(Unfunded) (Unfunded)
Expenses Recognized In Income Statement: 16,882,404.00 10,830,491.00 16,194,400.00 7,574,663.00
Current service cost 5,984,047.00 3,139,247.00 5,187,032.00 2,034,882.00
Interest cost - - - -
Expected Return on Plan Assets - - - -
Past Service Cost - - -
Expenses recognized in the Profit & Loss A/c 22,866,451.00 13,969,738.00 21,381,432.00 9,609,545.00
Expense recognized in Other Comprehensive Income
Actuarial (Gain)/Loss 8,195,366.00 - (33,837,275.00) -
Change in Present Value Obligations:
PV of Obligation at beginning of the year 68,051,779.00 39,749,222.00 65,622,680.00 28,620,274.00
Adjustment to opening liability - - - -
Interest cost 5,984,047.00 3,139,247.00 5,187,032.00 2,034,882.00
Current Service Cost 16,882,404.00 10,830,491.00 16,194,400.00 7,574,663.00
Benefit paid (4,023,010.00) (9,737,405.00) (2,617,683.00) (6,368,504.00)
Actuarial (Gain)/ Loss 8,195,366.00 10,705,871.00 (33,837,275.00) 7,887,907.00
Acquisition/Business Combination/Divestiture - - 17,502,625.00 -
Liability at the end of the year 95,090,586.00 54,687,426.00 68,051,779.00 39,749,222.00
Change in Fair Value of Plan Assets:
FV of Plan Asset at Beginning of the Year - - - -
Adjustments to the opening fund - - - -
Interest Income - - - -
Contribution by Employer - - - -
Benefit paid - - - -
Actuarial Gain/(Loss) on Plan Assets - - - -
Fair Value of Plan Asset at End of the Year
Amount Recognized in SOFP:
Present Value of Obligations at Year End 95,090,586.00 54,687,426.00 68,051,779.00 39,749,222.00
Fair Value of Plan Assets at Year End - - - -
Unfunded Status 95,090,586.00 54,687,426.00 68,051,779.00 39,749,222.00

4.20 Principal Indicators
As per NRB reporting As per NFRS Reporting

Particulars Indicators
2071/2072 2072/2073 2073/2074 2074/2075 2075/2076
1. Percent of Net Profit/
% 30.39 40.17 37.51 43.64 34.90
Gross Income
2. Earnings Per Share
NPR 13.27 17.00 17.31 12.81 15.69
(based on closing capital)
3. Market Value per Share
NPR 395.00 565.00 458.00 163.00 213.00
(as on Ashad end)
4. Price Earnings Ratio Times 29.77 33.23 26.47 12.73 13.58
5. Dividend (including bonus)
% 10.53 17.27 15.21 7.85233 11.75
on share capital
6. Cash Dividend on
% 0.53 0.86 - 6.85 11.75
Share Capital
7. Interest Income/Loans &
% 9.55 9.69 11.27 13.17 13.32
Advances
8. Staff Expenses (excluding
staff bonus)/Total Operating % 40.51 45.57 49.43 52.34 54.58
Expenses
9. Interest Expenses/Total
% 4.25 4.02 6.00 7.57 7.86
Deposit and Borrowings
10. Exchange Gain/Total
% 8.98 4.98 5.75 4.84 5.86
Income
11. Staff (Statutory) Bonus/
Total Staff Expenses % 26.71 32.08 31.30 37.13 28.81
(excluding bonus)
12. Net Profit/Loans &
% 1.95 2.55 2.37 3.17 2.48
Advances
13. Net Profit/Total Assets % 1.38 1.79 1.74 2.34 1.68
14. Total Credit/Deposit % 85.17 90.50 90.38 89.45 89.45
15. Total Operating Expenses/
% 1.83 1.76 1.60 1.67 1.69
Total Assets
16. Adequacy of Capital Fund
on Risk Weightage Assets
a. Core Capital % 13.98 11.94 13.80 16.97 14.34
b. Supplementary Capital % 0.94 1.00 1.00 0.94 0.93
c. Total Capital Fund % 14.92 12.95 14.80 17.91 15.27
17. Liquidity (CRR) % 11.14 9.42 5.49 5.68 4.82
18. Non Performing Credit/
Total Credit (as per NRB % 1.75 0.79 1.36 0.82 0.98
provision)
19. Base Rate (For the month
% 8.48 6.58 11.00 11.38 9.98
of Asar)
20. Weighted Average Interest
% 3.62 4.32 3.85 3.91 4.33
Rate Spread
21. Book Net worth NPR 3,073,705,102 4,168,995,273 5,845,412,471 12,634,226,955 13,511,898,192
22. Total Shares No. 26,096,000 32,405,751 45,823,130 102,855,266 103,886,215
23. Net Worth per Shares NPR 117.78 128.65 127.56 122.84 130.06
24. Total Permanent
No. 319 441 478 779 958
Employees
25. Cost to Income Ratio (for
NFRS cost excludes staff
% - - - 0.71 0.71
bonus and impairment
provisions)
26. Branches No. 28 45 47 100 102
27. ATM No. 31 47 47 74 101
28. Branchless Banking Outlets No. 47 54 61 95 119


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