@#cf}+ jflif{s k|ltj]bg, @)&^÷@)&&

;~rfns ;ldlt

clGtdsf] bfFofb]lv qmdzM t'n;L/fd cu|jfn -cWoIf_, lqnf]s rGb cu|jfn -;~rfns_, /fdrGb| ;+3O{ -;~rfns_, /fh]Gb| k|;fb cof{n -;~rfns_,
ljgf]b s'df/ Kofs'/]n -;~rfns_, u0f]z dfg >]i7 -;~rfns_, lgs'~h cu|jfn -;~rfns_
 ljifo ;"rL

!= ;fwf/0f ;ef ;DaGwL ;"rgf ================================================================================================== !

@= skf]{/]6 k|f]kmfOn ================================================================================================================= %
#= ;+rfnssf] k|f]kmfOn ============================================================================================================= *
$= ljQLo emnsx? ================================================================================================================== !)
%= u}/ ljQLo emnsx? ============================================================================================================= !$
^= cWoIfHo"sf] dGtJo ============================================================================================================= !^
&= k|d'v sfo{sf/L clws[tHo"sf] dGtJo ========================================================================================= @)
*= ;~rfns ;ldltsf] k|ltj]bg ================================================================================================== @%
(= ;xfos sDkgLx? ============================================================================================================== %@
!)= ;+:yfut ;'zf;g =============================================================================================================== %#
!!= Joj:yfksLo ljZn]if0f ========================================================================================================== %%
!!=! ljQLo emnsx? ========================================================================================================= %%
!!=@ Horizontal and vertical ljZn]if0f (Analysis) ======================================================================= ^%
!!=# q}dfl;s ljQLo ljj/0fsf] ljZn]if0f ================================================================================== ^*
!@= Joj;fo O{sfO =================================================================================================================== &)
!#= dfgj ;+;fwg ==================================================================================================================== &%
!$= bL3{sfnLg a}+ls· cEof; ===================================================================================================== &&
!$=! bL3{sfnLg a}+ls· ======================================================================================================= &&
!$=@ /fli6«o of]ubfg ========================================================================================================== &(
!$=# Value Added Statement ============================================================================================== *)
!%= PsLs[t ljQLo ljj/0f ========================================================================================================= *#
!^= k|d'v n]vf gLltx? ============================================================================================================= ((
!&= PsLs[t ljQLo ljj/0f cg';"rL tyf n]vf ;DaGwL l6Kk0fL =============================================================== !%$
!*= ;xfos sDkgLsf] jflif{s ljj/0f ============================================================================================= !&&
!*=! Pg cfO{ ;L Plzof Soflk6n ln= ===================================================================================== !&&
!*=@ Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf ln= ======================================================================= !(%
!*=# Pg cfO{ ;L Plzof ;]So'l/l6h\ lnld6]8 ============================================================================ @)!
!(= g]kfn /fi6« a}+såf/f ljQLo ljj/0f k|sfzgsf] nflu lbOPsf] lgb]{zg ================================================== @)*
@)= g]kfn /fi6« a}+såf/f ljQLo ljj/0f k|sfzgsf] nflu lbOPsf] lgb]{zgsf] k|To'Q/ ======================================= @)(
@!= Pg cfO{ ;L Plzof a}+s ln= sf] k|aGwkqdf k|:tfljt ;+zf]wg÷yksf] tLg dxn] ljj/0f ============================ @!)
@@= Pg cfO{ ;L Plzof a}+s ln= sf] lgodfjnLdf k|:tfljt ;+zf]wg÷yksf] tLg dxn] ljj/0f ========================== @!#
@#= nufgLstf{ ;DaGw ============================================================================================================== @!$
@$= zfvf ;~hfn =================================================================================================================== @!%
@%= k|j]z kq / k|f]S;L kmf/d ===================================================================================================== @!&
 VISION
To ensure creation of optimum
values for all the stakeholders.

MISSION
To be a bank of first choice for
all the stakeholders.

STRATEGIC EMPLOYEE CUSTOMER

FIRST CENTRIC
OBJECTIVES
 CORE VALUES
Meritocracy : NIC ASIA adopts a
system where decisions are made on
the basis of their merits.

Transparency : We believe on
transparent business and financial
transactions; an open way without
secrets. We do this as it enhances
people’s trust and faith

Professionalism : We conduct
responsively, honestly, reliably and
ethically.

Team Spirit : We NIC ASIAN have

the feeling of pride and glory that
exists among the members of a team
that creates synergy.

Service Excellance : We drive a

transformational journey towards
service excellence ensuring delivery
of guaranteed customer service at
standard time as a first responsibility.

DIGITAL
SUSTAINABLE
FIRST
BANKING
BANK
 YEARS
of SERVICE
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 1

Pg cfO{ ;L Plzof a}+s lnld6]8

/lhi68{ sfof{no, 6«]8 6fj/ g]kfn, yfkfynL, sf7df8f}+, g]kfn
t]O{;f}+ jflif{s ;fwf/0f ;efsf] ;"rgf
ldlt @)&&÷)&÷@^ df ;DkGg o; a}+ssf] ;~rfns ;ldltsf] $^@cf}+ a}7ssf] lg0f{ofg';f/ a}+ssf] t]O{;f}+ jflif{s ;fwf/0f
;ef lgDg ldlt, ;do / :yfgdf lgDg ljifox?df 5nkmn tyf lg0f{o ug{ a:g] ePsf] x'Fbf ;Dk"0f{ z]o/wgL dxfg'efjx?sf]
hfgsf/L Pj+ pkl:yltsf] nflu xflb{s cg'/f]w ub{5' .

;ef a:g] ldlt, ;do / :yfg M

ldlt M @)&& d+l;/ @! ut], cfO{taf/ -tbg';f/ ^ l8;]Da/ @)@)_ .
;do M laxfg (M)) ah] .
:yfg M a}+ssf] /lhi68{ sfof{no, yfkfynL, sf7df8f}+ .
-sf]le8–!( dxfdf/Lsf] hf]lvdsf sf/0f ;fwf/0f ;efdf cgnfOg -er'{cn_ k|ljlw dfkm{t ;xefuL x'g;Sg] u/L z]o/wgL
dxfg'efjx?nfO{ Meeting sf] ID tyf Password pknAw u/fpg] Joj:yf ul/Psf] 5 ._

5nkmn tyf lg0f{osf nflu lgwf{l/t ljifo;"rL M

-s_ ;fdfGo k|:tfj
1= cfly{s jif{ @)&^÷&& sf] ;~rfns ;ldltsf] k|ltj]bg kfl/t ug]{ .

2= n]vfk/LIfssf] k|ltj]bg ;lxt @)&& cfiff9 d;fGt;Ddsf] jf;nft / cf=j= @)&^÷&& sf] gfkmf–gf]S;fg lx;fa tyf

gub k|jfx ljj/0f nufotsf jflif{s ljQLo ljj/0fx? pk/ 5nkmn u/L :jLs[t ug]{ .
3= o; a}+s tyf a}+ssf] ;xfos sDkgL Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf ln= tyf Pg cfO{ ;L Plzof Soflk6n ln=

sf] cf=j= @)&^÷&& sf] ljQLo ljj/0f ;lxtsf] PsLs[t ljQLo ljj/0f pk/ 5nkmn u/L :jLs[t ug]{ .
4= n]vfk/LIf0f ;ldltsf] l;kmfl/z adf]lhd cfly{s jif{ @)&&÷&* sf] nflu afXo n]vfk/LIfs lgo'Qm ug]{ / lghsf]

kfl/>lds tf]Sg] . -sDkgL P]g, @)^# sf] bkmf !!! -#_ adf]lhd axfnjfnf n]vfk/LIfs >L P; P cf/ P;f]l;P6\; rf6{8{
PsfpG6]G6\;\ k'gM lgo'Qm x'g of]Uo x'g'x'G5 ._
5= ldlt @)&$÷)%÷#) df ;DkGg a}+ssf] @)cf}+ jflif{s ;fwf/0f ;efaf6 ;j{;fwf/0f z]o/wgLsf] tkm{af6 >L Plzog

l8l:6«Ao'6;{ k|f=ln= sf] k|ltlglwsf] x}l;otdf >L cflbTo s'df/ cu|jfnHo" a}+ssf] ;+rfns kbdf lgjf{lrt x'g'ePsf]df
lghsf] :yfgdf lghsf] afFsL sfo{sfnsf] nflu pQm sDkgLn] cfÇgf] tk{maf6 >L lqnf]s rGb cu|jfnHo"nfO{ dgf]gog u/L
a}+ssf] ;~rfns ;ldltnfO{ ;f] sf] hfgsf/L u/fP adf]lhd >L lqnf]s rGb cu|jfnHo"n] a}+ssf] ;~rfns ;ldltdf
k|ltlgwLTj ub}{ cfO/xg' ePsf]df ;f] sf] cg'df]bg ug]{ .

-v_ ljz]if k|:tfj

1= ;~rfns ;ldltn] k|:tfj u/] adf]lhd cf=j= @)&^÷&& sf] nflu r'Qmf k"FhLsf] !(µ sf b/n] x'g] ?= !,*$,^#,%#,&(*÷–

-cIf/]kL Ps ca{ rf}/f;L s/f]8 qL;¶L nfv qLkGg xhf/ ;ft ;o cG7fGgAa] ?k}ofF_ af]g; z]o/ ljt/0f ug{ / ;f] df
nfUg] s/ k|of]hgsf nflu !µ cyf{t\ ?= (,&!,&^,%!^÷– -cIf/]kL gf} s/f]8 PsxQ/ nfv 5oxQ/ xhf/ kfFr ;o ;f]x«
?k}ofF_ gub nfef+z -nfef+z s/ k|of]hgfy{ ;d]t_ ljt/0f ug{ :jLs[lt k|bfg ug]{ .
2= k|:tfj g+= ! adf]lhd af]g; z]o/ ljt/0faf6 a}+ssf] ;fljs clws[t k"FhL ?= (,&@,)),)),)))÷– -cIf/]kL gf} ca{
axQ/ s/f]8 ?k}ofF_ nfO{ j[l4 u/L ?= !!,%&,)),)),)))÷– -cIf/]kL P3f/ ca{ ;GtfpGg s/f]8 ?k}ofF_ agfpg, ;fljs
tTsfn hf/L k"FhL ?= (,&!,&^,%!,%^*÷– -cIf/]kL gf} ca{ PsxQ/ s/f]8 5oxQ/ nfv PsfpGg xhf/ kfFr ;o c7;¶L
?k}ofF_ nfO{ j[l4 u/L ?= !!,%^,$),)%,#^^÷– -cIf/]kL P3f/ ca{ 5kGg s/f]8 rfnL; nfv kfFr xhf/ tLg ;o 5o;¶L
?k}ofF_ agfpg / ;fljs tTsfn r'Qmf k"FhL ?= (,&!,&^,%!,%^*÷– -cIf/]kL gf} ca{ PsxQ/ s/f]8 5oxQ/ nfv PsfpGg
xhf/ kfFr ;o c7;¶L ?k}ofF_ nfO{ j[l4 u/L ?= !!,%^,$),)%,#^^÷– -cIf/]kL P3f/ ca{ 5kGg s/f]8 rfnL; nfv kfFr
xhf/ tLg ;o 5};¶L ?k}ofF_ agfpg :jLs[lt k|bfg ug]{ .
 2

3= a}+ssf] k|jGwkq / lgodfjnLdf ;d;fdlos ;+zf]wg÷yk ug]{ .

4= k|aGwkq / lgodfjnL ;+zf]wg :jLs[ltsf] qmddf lgodgsf/L lgsfoaf6 s'g} km]/abn, yk36 ug{ lgb]{zg jf ;'emfj ePdf

;f]xL adf]lhd ug{ ;~rfns ;ldltnfO{ jf ;~rfns ;ldltn] tf]s]sf] kbflwsf/LnfO{ clVtof/L k|Tofof]hg ug]{ .
5= a}+sn] Ps jf PseGbf a9L pko'Qm a}+s÷ljQLo ;+:yfx? ufEg]÷ufleg] -dh{/_ tyf k|flKt ug]{ -PlSjlh;g_ k|of]hgsf] nflu

pko'Qm a}+s÷ljQLo ;+:yfx? klxrfg ug]{, j}b]lzs /0fgLlts ;fe]mbf/ leq\ofpg], ;dembf/Lkq -d]df]/]08d ckm c08/:6]l08Ë_
df x:tfIf/ ug]{ ;f]sf cfwf/df ;}4flGts :jLs[ltsf nflu g]kfn /fi6« a}+s ;dIf lgj]bg ug]{, ;DklQ tyf bfloTjx?sf]
d"Nof°g -8\o' 8]lnh]G; cl86_ ug{ k/fdz{bftf, d"Nof°gstf{ tyf n]vfk/LIfsx? lgo'Qm ug]{ tyf ufEg]÷ufleg] tyf
k|flKt;Fu ;DalGwt k|rlnt sfg"g tyf lgb]{zgx? adf]lhd ckgfpg'kg]{ tyf ug'{kg]{ ;Dk"0f{ cfjZos sfo{, k|lqmofx? k"/f
u/L clGtd :jLs[lt lng] tyf ;f] ;Gbe{df lgofds lgsfox?af6 lgb]{zg u/] adf]lhdsf ljj/0f pknAw u/fpg] nufotsf
sfo{ ug{ u/fpg ;+rfns ;ldltnfO{ ;Dk"0f{ clVtof/L lbg] .
6= a}+sn] æa}+s tyf ljQLo ;+:yf kl/;+3, g]kfnÆ sf] ;b:otf k|fKt ug{ ?= !),)),)))÷– -cIf/]kL bz nfv ?k}ofF_ ;b:otf

z'Ns vr{ tyf ;b:otf gjLs/0f z'Ns jfkt ?= %)),)))÷– -cIf/]kL kfFr nfv ?k}ofF_ e'QmfgL u/]sf]df ;f] sf]
cg'df]bg ug]{ .

-u_ ljljw .

cf1fn],

lbk]g sfsL{
sDkgL ;lrj
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 3

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

1= ;Dk"0f{ z]o/wgL dxfg'efjx?nfO{ z]o/wgL nutdf sfod /x]sf] lghx?sf] 7]ufgfdf ;fwf/0f ;efsf] ;"rgf / a}s+ sf] jflif{s
;+lIfKt cfly{s ljj/0f k7fOg] Joj:yf ul/Psf] 5 . 7]ufgf k'/f gePsf tyf pQm sfuhft k|fKt gug'{ x'g] z]o/wgL
dxfg'efjx?n] jflif{s cfly{s ljj/0f, ;~rfns ;ldltsf] k|ltj]bg / n]vfk/LIfssf] k|ltj]bg lg/LIf0f ug{ o; a}s
+ sf] s'g}
klg zfvf sfof{nox?df ;Dks{ ug{ ;Sg'xg' 5] . ;fy} pk/f]Qm pNn]lvt ljj/0f÷k|ltj]bgx? o; a}s + sf] j]j;fO6
www.nicasiabank.com df ;d]t upload ul/Psf] 5 .

2= ljZjJofkL ?kdf k}mlnPsf] sf]/f]gf efO/; -sf]le8 !(_ dxfdf/L /f]syfd tyf lgoGq0fsf nflu g]kfn ;/sf/af6 hf/L
ul/Psf :jf:Yo ;DaGwL lgb]z { g Pj+ dfkb08x?sf] ;Ddfg Pj+ kl/kfngf ub}{ cgnfO{g -er'c{ n_ (Zoom) sf] dfWodaf6
;efdf ;xefuL x'g,] cfÇgf] dGtJo /fVg] tyf dtbfg ug{ ;Sg] Joj:yf ;d]t ldnfOPsf] x'bF f sf]/f]gf efO/; (COVID-19)
sf] ;+qmd0faf6 aRg / arfpg oyf;So cgnfO{g -er'c{ n_ (Zoom) dfWodaf6 pkl:yt e}lbg' x'g ;Dk"0f{ z]o/wgL
dxfg'efjx?nfO{ cg'/f]w 5 .
cgnfO{g -er'c{ n_ (Zoom) dfWodaf6 pkl:yt eO{ ;fwf/0f ;efdf ;xefuL x'g dtbfg ug{ tyf dGtJo /fVg rfxg' x'g]
3=

z]o/wgL dxfg'efjx?n] ;ef x'g' eGbf sDtLdf $* 306f cufj} cfÇgf] kl/rokq ;lxt a}s + n] hf/L u/]sf] z]o/
k|df0fkq÷DMAT vftf vf]lnPsf] k|df0fsf] :Sofg skL ;dfj]z u/L sDkgL ;lrjsf] O{dn] 7]ufgf
deepen.karki@nicasiabank.com df O{dn ] jf (*%!@$%(!% df WhatsApp k7fpg' kg]5{ . o;/L k|fKt ePsf O{dn] jf
WhatsApp df cgnfO{g -er'c { n_ (Zoom) dfWodaf6 ;efdf ;xefuL x'gsf nflu cfjZos x'g] Meeting sf] ID /
Password pknAw u/fOg] 5 . o; k|lqmofaf6 pkl:yt x'gx ' g' ] z]o/wgL dxfg'efjx?nfO{ ;ef:yndf pkl:yt eP;/x
dfGotf lbg] Joj:yf ul/Psf] 5 . ;efdf cfÇgf] /fo ;'emfj lbg rfxg'xg' ] dxfg'efjn] lnlvt ?kdf cfÇgf] /fo÷;'emfj email
dfk{mt ;d]t lbg ;Sg] Joj:yf ldnfOPsf] 5 .
4= jflif{s ;fwf/0f ;efdf ef}lts ?kdf efu lng OR5's z]o/wgL dxfg'efjx?n] z]o/ k|df0fkq÷lxtu|fxL (DEMAT) vftf
vf]lnPsf] k|df0f / cfÇgf] kl/ro v'Ng] k|df0f jf ;f]sf] k|ltlnlk -h:t} gful/stf k|df0fkq jf cGo s'g} kmf]6f] ;lxtsf]
kl/rokq_ clgjfo{ ?kdf ;fydf lnO{ cfpg'xg' cg'/f]w 5 . sf]/f]gf efO/; -sf]le8 !(_ dxfdf/Lsf] sf/0f ;efdf pkl:yt
x'bF f @ ld6/sf] ;fdflhs b'/L sfod x'g] u/L xflh/L tyf ;ef:yndf a:g] Joj:yf sfod ul/Psf] x'bF f efO{/; ;+qmd0faf6
aRg÷arfpgsf] nflu cfjZos kg]{ df:s÷k~hf nufotsf Go'gtd ;'/Iffsf] pks/0fx? k|of]u ug{ ;Dk"0f{ z]o/wgL
dxfg'efjx?nfO{ cg'/f]w 5 . cGoyf ;ef sIf leq k|jz ] kfO{g] 5|g} . xflh/L k'l:tsf laxfg * ah] b]lv ;ef rfn' /x'Gh]n
;Dd v'Nnf /xg]5 .
5= ;fwf/0f ;efdf efu lng k|ltlglw -k|fS] ;L_ lgo'Qm ug{ rfxg] z]o/wgLx?n] a}s + sf] csf]{ z]o/wgLnfO{ dfq k|ltlgwL lgo'Qm
ug{ ;Sg'xg' 5] . k|rlnt sDkgL sfg"gn] tf]ss ] f] 9fFrfdf k|ltlglwkq -k|fS] ;L_ kmf/d e/L ;ef z'? x'ge' Gbf sDtLdf $*
306f cufj} cyf{t\ ldlt @)&&÷)*÷!( ut] ljxfg ( ah] leq a}s + sf] /lhi68{ sfof{no, 6«8] 6fj/ g]kfn, yfkfynL
sf7df8f}d+ f btf{ u/fO{ ;Sg'kg]5{ .
6= Gffafns jf dfgl;s ;Gt'ng 7Ls gePsf] z]o/wgLx?sf] tkm{af6 a}s + sf] z]o/ nut btf{ lstfadf ;+/Ifssf] ?kdf gfd
btf{ ePsf] dxfg'efjx?n] ;efdf efu lng, dtbfg ug{ jf k|ltlgwL tf]Sg ;Sg' x'g5] .
7= ;+oQ
' m ?kdf z]o/ v/Lb ul/Psf] cj:yfdf z]o/wgLsf] nut btf{ lstfadf klxn] gfd pNn]v ePsf] JolQm cyjf
;j{;Ddtaf6 k|ltlgwL lgo'Qm ul/Psf] Ps JolQmn] dfq ;efdf efu lng jf dtbfg ug{ kfpg'xg' 5] .
8= ;efdf efu lng k|ltlgwL lgo'Qm ul/;s]kl5 ;DalGwt z]o/wgLn] cfkm}n+ ] efu lng jf k|ltlgwL km]/abn ug{ rfx]df ;ef
;'? x'ge' Gbf sDtLdf #^ 306f cufj} ;f] sf] ;"rgf a}s+ sf] /lhi68{ sfof{no, 6«8] 6fj/ g]kfn, yfkfynL sf7df8f}d+ f btf{
ul/;Sg'kg]5{ , cGoyf k|ltlglw km]/abn x'g ;Sg] 5}g . t/ ;efdf ;DalGwt z]o/wgL :jo+ pkl:yt x'g cfPdf z]o/wgLn]
ul/lbPsf] clVtof/gfdf :jtM ab/ x'g5] .
 4

9= 5nkmnsf] ljifo dWo] ljljw lzif{s cGtu{t s'g} ljifodf ;fwf/0f ;efdf 5nkmn ug'k{ g]{ eP OR5's z]o/wgLn] ;ef x'ge' Gbf
& lbg cufj} ;f] ljifo sDkgL ;lrj dfkm{t ;~rfns ;ldltsf] cWoIfnfO{ lnlvt ?kdf lbg'xg' cg'/f]w 5 .
10= Jfflif{s ;fwf/0f ;efnfO{ Wofgdf /fvL ldlt @)&&÷)*÷!) ut] b]lv @)&&÷)*÷@! ut];Dd a}+ssf] z]o/ bflvn vf/]h
btf{ aGb /xg]5 . g]kfn :6s PS;r]Gh lnld6]8df ldlt @)&&÷)*÷!) ut] eGbf cufl8 sf/f]af/ eO{ & sfo{ lbgleq
o; a}+ssf] z]o/ /lhi6«f/ Pg cfO{ ;L Plzof Soflk6n ln=, aa/dxn, sf7df8f}+df k|fKt z]o/ gfd;f/Lsf] lnvtsf] cfwf/
df z]o/wgL btf{ lstfadf sfod z]o/wgLx?n] ;f] ;efdf efu lng, dtbfg ug{, Aff]g; z]o/ tyf gub nfef+z kfpg
;Sg' x'g]5 .
11= ;ef z'? eGbf ! 306f cufj} cgnfO{g -er'c{ n_ (Zoom) dfWod v'nf ul/g] 5 .
12= cGo hfgsf/Lsf] nflu a}s+ sf] /lhi68{ sfof{no, 6]8« 6fj/ g]kfn, yfkfynL, sf7df8f}+ l:yt ;~rfns ;ldltsf] ;lrjfno
-6]lnkmf]g g+= )!–%!!!!&&÷&* PS;6]G;g @@%&_ df ;Dks{ /fVg ;d]t cg'/f]w ul/G5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 5

skf]{/]6 k|f]kmfOn

Pg cfO{ ;L Plzof a}s+ zfvf ;~hfn, lgIf]k, shf{ nufgL, k|fb]lzs sfo{fno
u|fxs ;+Vof / jf;nft cfsf/sf] cfwf/df g]kfnsf] cu|0fL k|bz
] ! la/f6gu/ dxfgu/kflnsf, jf8{ g+ &
a}s
+ ag]sf] 5 . @# jif{sf] ;~rfngsf] cjwLdf a}s
+ n] /fi6«sf]
cfly{s ljsf;df k|dv ' of]ubfgstf{sf] ?kdf a}s+ :yflkt k|bz
] @ alb{af; gu/kflnsf, jf8{ g+ !
ePsf] 5 . a}s + n] :yfkgfsf pQ/f4{sf jif{x?df ce'tk'j{ afUdtL sf7df8f}+ dxfgu/kflnsf, jf8{ g+ !!
pknlAw xfl;n ul/ Oltxf; /r]sf] 5 .
u08sL kf]v/f dxfgu/kflnsf, jf8{ g+ *
;g\ !((& df la/f6gu/df :yfkgf ePsf] Pg cfO ;L a}s + , a}s
+ n'lDagL ltnf]tdf gu/kflnsf, jf8{ g+ #
ckm Plzof g]kfn ;Fu ufleP/ #) h'g @)!# b]lv Pg cfO ;L s0ff{nL la/]Gb|gu/ gu/kflnsf, jf8{ g+ ^
Plzof a}s + sf] gfddf s/f]af/ ;'? u/]sf] lyof] . b'O{ ;kmn jfl0fHo
;'b/' klZrd wgu9L pk dxfgu/kflnsf, jf8{ g+ $
a}s
+ sf] dh{/ pQm ;dosf] ;a} eGbf 7'nf] dh{/ /x]sf] lyof] . o;
a}s+ b'O{ k6s "Bank Of The Year" sf] k|ltli7t ;Ddfgaf6
;xfos sDkgLx?
k'/:s[t ePsf] 5 . Financial Times, UK n] a}s + nfO{ @))& /
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Pg cfO{ ;L Plzof a}s + zfvf ;Ghfndf g]kfnsf] g+ ! a}s +
Pg cfO{ ;L Plzof Soflk6n lnld6]8
xf] . ;'ud b]lv b'ud{ ;Dd &# lhNnfdf km}lnPsf] o; a}s+ sf
aa/dxn, sf7df8f}+
xfn #@^ zfvf / $^$ ATMs /x]sf 5\Gf . o; a}s + n] cfÇgf
kmf]g g+M (&& )! %&)%(($
@! nfv eGbf a9L ;]jfu|fxLnfO{ pTs[i6 / glagtd ;]jf k|bfg
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Pg cfO{ ;L Plzof a}s+ sf] # ;xfos sDkgLx? /x]sf 5g\M Pg
Pg cfO{ ;L Plzof ;]So'l/l6h\ lnld6]8
cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf, Pg cfO{ ;L Plzof
yfkfynL, sf7df8f}+
Soflk6n / Pg cfO{ ;L Plzof ;]So'l/l6h\ . n3'ljQ / Soflk6n
cfÇgf If]qsf pTs[i6 sDkgLdf k5{g\ eg] ;]s/' Ll6h\n] l5§}
;~rfns ;ldlt
sf/f]af/ yfngL ug{5] .
>L t'n;L/fd cu|jfn, cWoIf
sDkgLsf] btf{ gfdM Pg cfO{ ;L Plzof a}s
+ >L lqnf]s rGb cu|jfn, ;+rfns
>L /fdrGb| ;+3O{, ;+rfns
sfg'gL dfGotfM klAns lnld6]8 sDkgL
>L /fh]Gb| k|;fb cof{n, ;+rfns
-g]kfn :6s PS;r]Ghdf ;'lrs[t_
>L lagf]b s'df/ Kofs'/n] , ;+rfns
sDkgL btf{ gDa/M ^%* >L u0f]z dfg >]i7, :jtGq ;+rfns
sDkgL btf{ ldltM #) d] !((& -@)%$ h]7 !&_ >L lgs'~h cu|jfn, ;+rfns
g]kfn /fi6« a}s
+ ^%÷)%#÷%$
nfO{;G] ;\ gDa/M k|dv' sfo{sf/L clws[t
/f]zg s'df/ Gof}kfg]
btf{ 7]ufgfM 6]8« 6fj/, yfkfynL !!, sf7df8f},+ g]kfn
 6

sDkgL ;lrj ;Dks{

lbk]g sfsL{ kmf]g g+M (&& )! %!!!!&& / %!!!!&(
km\ofS; g+M (&& )! %!!!!*)
k|dv
' ljQLo clws[t 6f]n k|mL g+M !^^) )! &&&!
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Pg cfO{ ;L Plzof Soflk6n lnld6]8
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 7

;xh

pQ/bfoL

;an

ljZj;gLo

ultzLn
8
;+rfnsx?sf] k|f]kmfOn
>L t'n;L/fd cu|jfn
cWoIf
>L lqnf]s rGb cu|jfn
;b:o, ;j{;fwf/0f ;d'x -k|ltlgwL M Plzog l8l:6«Ao'6;{ k|f=ln=_
laut rf/ bzs b]lv >L lqnf]s rGb cu|jfnHo" pBf]u,
lgo{ft cfoft, Jofkf/ / a}+ls· If]qdf ;+nUg x'g'x'G5 .
;g\ !(&$ b]lv Jofkf/ Joj;fodf ;+nUg >L cu|jfnHo"
cToGt ldng;f/, ;DalGwt If]qsf] 1ftf, s'zn
Joj:yfks / ;kmn Joj;foLsf] ?kdf k|l;4 x'g'x'G5 .
>L cu|jfnHo" k|ltli7t cf}Bf]lus 3/fgf >L ljzfn
u|'ksf] pkfWoIf x'g'x'G5 .
a}+ssf] ljleGg ;+rfns :t/sf ;ldltx?df pxfF b]xfo
adf]lhdsf] e'ldsfdf ;+nUg x'g'ePsf] 5 .
sd{rf/L ;]jf ;'ljwf ;ldlt ;b:o
>L t'n;L/fd cu|jfnHo" g]kfnsf] Ps ;kmn, s'zn, k|jn /
k|ltli7t Joj;foLsf] ?kdf k|l;4 x'gx' G' 5 . >L cu|jfnHo"n]
kfFr bzs b]lv b]zsf] pBf]u, jfl0fHo tyf Jofkf/ If]qdf
cgj/t ?kdf Ps ;kmn pBf]uL Joj;foLsf] ?kdf /fi6«sf]
;jf{ËL0f cfly{s tyf ;fdflhs ljsf;df pNn]vgLo 6]jf
k'¥ofpb} o; a}s+ sf] cWoIfsf ;fy} xfn k|ltli7t cf}Bf]lus
3/fgf >L ljzfn u'k| sf] pkfWoIf, >L d}gfjtL l:6n
OG8li6«hsf] k|aGw lgb{z
] s tyf cGo ljljw Jofkf/–jfl0fHo
If]qx¿df ul/dfdo e"ldsf lgj{fx ub{} cf}Bf]lus If]qdf
ljlzi6 of]ubfg k'¥ofpb} cfpg'ePsf] 5 . ;fy} pxfFn] VG
kmfp08];gdfkm{t ;dfh of]ubfgdf ;d]t pNn]Vo sfo{ ub{}
cfpg'ePsf] 5 .
>L cu|jfnHo"sf] cfly{s / ;fdflhs of]ubfgnfO{ sb/
ub{} g]kfn ;/sf/n] @)&& ;fnsf] ;+ljwfg lbj;sf] lbg
k|an hg;]jf >L rt'y{ åf/f lje"lift u/]sf] 5 .
>L /fdrGb| ;+3O{
;+:yfks ;d'x
>L /fdrGb| ;+3O{Ho" laut #) jif{ b]lv ljleGg pBf]u
Joj;fodf ;+nUg x'Fb} cfpg' ePsf] 5 . lqj]0fL u|'ksf]
lgb]{zs kbdf /xg'ePsf] >L ;+3O{Ho" Joj;foLsf] gh/df
cToGg kl/lrt c'gxf/ x'g'x'G5 .
a}+ssf] ljleGg ;+rfns :t/sf ;ldltx?df pxfF b]xfo
adf]lhdsf] e'ldsfdf ;+nUg x'g'ePsf] 5 .
sd{rf/L ;]jf ;'ljwf ;ldlt ;+of]hs

>L /fh]Gb| k|;fb co{fn
;b:o, ;j{;fwf/0f ;d'x
>L /fh]Gb| k|;fb co{fnHo" g]kfnsf] la1fkg If]q / a|fl0·df
rlr{t gfd x'gx' G' 5 . laut @% jif{bl] v cof{nHo' cfd ;+rf/
ldl8of, ldl8of klAnl;6L / k|f8] S6\ k|f8] S;gdf cfa4 x'gx' G' 5 .
ldng;f/ :jefj / u}/ ;/sf/L ;+3 ;+:yf;Fu ;'dw'/ ;DaGw
tyf s'zn Joj;flo JolQmsf ?kdf >L cof{nHo" Joj;foL dfem
k|l;4 x'gx' G' 5 . pxfFn] pBf]u Joj;fodf ljleGg kbx?df e'ldsf
lgefpFgs' f ;fy} a}s + sf] hf]lvd lj1sf] ?kdf ljleGg ;dodf
k6s k6s cfÇgf] cd"No of]ubfg lbb} cfpg' ePsf] 5 .
a}s
+ sf] ljleGg ;+rfns :t/sf ;ldltx?df pxfF
b]xfo adf]lhdsf] e'ldsfdf ;+nUg x'ge' Psf] 5 .
;DklQ z'¢Ls/0f lgjf/0f ;DaGwL ;ldlt ;+of]hs
hf]lvd Joj:yfkg ;ldlt ;b:o
>L u0f]z dfg >]i7
;b:o, :jtGq ;+rfns
>L u0f]z dfg >]i7Ho" o; a}+ssf] :jtGq ;+rfns
x'g'x'G5 . >L >]i7Ho"n] tLg bzseGbf a9L g]kfn a}+s
lnld6]8 / /fli6«o jfl0fHo a}+sdf ljleGg kbdf sfd
ug'{ePsf] 5 .
a}+ssf] ljleGg ;+rfns :t/sf ;ldltx?df pxfF b]xfo
adf]lhdsf] e'ldsfdf ;+nUg x'g'ePsf] 5 .
n]vfk/LIf0f ;ldlt ;+of]hs
hf]lvd Joj:yfkg ;ldlt ;b:o
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 9
>L lagf]b k|;fb Kofs'/]n
;b:o, ;j{;fwf/0f ;d'x
>L lagf]b k|;fb Kofs'/n] Ho" Ps s'zn a}s + / x'gx' G' 5 .
jxfF;uF g]kfn a}s
+ lnld6]8df tLg bzsa9L sfd u/]sf]
cg'ej /x]sf] 5 . g]kfn a}s
+ df x'bF f pxfF ljleGg Joj:yfkg
:t/sf ;fy} ljb]zL Joj:yfkg l6ddf sfd ug{' ePsf] 5 .
a}+ssf] ljleGg ;+rfns :t/sf ;ldltx?df pxfF b]xfo
adf]lhdsf] e'ldsfdf ;+nUg x'g'ePsf] 5 .
hf]lvd Joj:yfkg ;ldlt ;+of]hs
;DklQ z'¢Ls/0f lgjf/0f ;DaGwL ;ldlt ;b:o
>L lgs'~h cu|jfn
;b:o, ;+:yfks ;d'x
>L lgs'~h cu|jfnHo" Ps s'zn o'jf Joj;foL x'g'x'G5 .
ljzfn Uf|'k cGtu{tsf pBf]u Joj;fodf ljleGg e"ldsf
lgjf{x ub{} cfpg' ePsf cu|jfnHo"n] University of Kent,
U.K af6 :gfts tyf l/h]G6 lahg]; :s'n, U.K af6
:gfQsf]Q/ ug{' ePsf] 5 .
a}+ssf] ljleGg ;+rfns :t/sf ;ldltx?df pxfF b]xfo
adf]lhdsf] e'ldsfdf ;+nUg x'g'ePsf] 5 .
n]vfk/LIf0f ;ldlt ;b:o
 10

ljQLo emnsx?

s'n ;DklQ -/sd ? bz nfv_

250,590
220,585
170,943

99,274
80,457

72–73 73–74 74–75 75–76 76–77

s'n shf{ tyf ;fk6 -/sd ? bz nfv_

173,742
150,108
121,745

72,562
59,499

72–73 73–74 74–75 75–76 76–77

s'n lgIf]k -/sd ? bz nfv_

210,902
180,531
151,219

87,678
69,488

72–73 73–74 74–75 75–76 76–77

 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 11

s'n z]o/wgLsf] h]yf -/sd ? bz nfv_

17,242
14,936

11,670
10,116
7,383

72–73 73–74 74–75 75–76 76–77

s'n ;~rfng cfDbfgL -/sd ? bz nfv_

10,683
9,506

5,358

3,434
2,613

72–73 73–74 74–75 75–76 76–77

v'b d'gfkmf -/sd ? bz nfv_

3,023 3,099

1,473 1,335
1,067

72–73 73–74 74–75 75–76 76–77

 12

cf}ift ;DklQdf k|ltkmn -k|ltzt_

1=64
1=51 1=56
1=32

0=97

72–73 73–74 74–75 75–76 76–77

O{lSj6Ldf k|ltkmn -k|ltzt_

22=73
19=26
16=5 16=84

12=09

72–73 73–74 74–75 75–76 76–77

k|lt z]o/ cfDbfgL -/sd ?_

34=22
31=89
28=31
23=06
16=62

72–73 73–74 74–75 75–76 76–77

 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 13

d"No cfDbfgL cg'kft

28=19

19=3 19=01
17=34
13=09

72–73 73–74 74–75 75–76 76–77

ahf/ d"No k|lt z]o/ -/sd ?_

798

553
445 448
316

72–73 73–74 74–75 75–76 76–77

s'[n kF"hL kof{Kttf -k|ltzt_

13=83

13=32 13=50

12=44
12=24

72–73 73–74 74–75 75–76 76–77

14

u}/ ljQLo emnsx?

zfvf P l6 Pd sd{rf/L
#@^ $^$ @()*

art vftf 8]la6 sf8{ qm]l86 sf8{

@!,*&,)!( *,#@,&@( !!,%&(

O{G6/g]6 a}+ls· df]afOn a}+ls· l8Dof6 vftf

;]jfu|fxL ;]jfu|fxL -Soflk6n_
!,!%,*($ !!,$#,*#! !,(),$!)
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 15
 16

Pg cfO{ ;L Plzof a}+s lnld6]8sf] t]O{;f}+ jflif{s ;fwf/0f ;efdf

cWoIf >L t'n;L/fd cu|jfnHo"sf] dGtAo

o; Pg cfO{ ;L Plzof a}+ssf] @# cf}+ jflif{s ;fwf/0f ;efdf pkl:yt eO{ ;efsf] ul/df a9fOlbg' ePsf]df cfb/0fLo z]o/wgL
dxfg'efjx?, lgodgsf/L lgsfosf k|ltlglwHo"x?, a}+ssf jfXo n]vfk/LIfs Pj+ sfg'gL ;Nnfxsf/Ho"x?, a}+sdf sfo{/t
sd{rf/Lx? tyf pkl:yt ;d:t a}+s kl/jf/nfO{ ;wGojfb d o; ul/dfdo ;efdf xflb{s :jfut ug{ rfxG5' .

;]jfu|fxL / a}+s Pp6} uGtAosf kl/k'/s ;xofqL x'g\ eGg] dfGotfnfO{ cfTd;ft\ ub}{ Ps csf{sf] cfjZostfsf] ;Daf]wg ub}{
;a}sf] ;fFrf] cy{sf] æa}+s klg ;fyL klg /fd|f] klg xfd|f] klgÆ aGb} cfh xfdL ;kmntfsf] Ps P]ltxfl;s / uf}/jdo :yfgdf
cfOk'u]sf 5f}+ . ;fwf/0f ;efsf] o; 3l8df a}+ssf] cWoIfsf] x}l;otdf ut cfly{s jif{ -cf=j= @)&^÷&&_ df a}+sn] xfl;n
u/]sf] Aoj;flos pknAwL nufot a}+s ;Fu ;DalGwt k|d'v ljifox? ;DaGwdf a}+sn] rfn]sf sbd / xfl;n u/]sf pknAwLx?
oxfFx? ;dIf k:sg kfpFbf d lgs} uf}/jflGjt dxz'; ul//x]sf] 5' .

• Joj;flos k|utLdf xfdL

u|fxssf] ;kmntf / a}+ssf] ;kmntf Ps csf{sf kl/k'/s x'g\ eGg] tYonfO{ a}+sn] XboËd u/]sf] 5 . u|fxsju{nfO{ pTs[i6
a}+lsË ;]jf k|bfg ub}+ df;j]:8 a}+ls+u dfkm{t\ a}+sn] cfÇgf] Joj;flos nIox? xfl;n ug]{ a}+ssf] /0fgLltnfO{ xfldn] d't{?k
k|bfg ub{} uO/x]sf 5f}+ .

;fy}, shf{, lgIf]k, d'gfkmf nufotsf Joj;fosf ljljw ljwfx?df a}+sn] pTs[i6 pknAwL xfl;n ub}{ uO/xsf] 5 . d o;
uf}/jdo ;ef;dIf a}+sn] cfly{s jif{ @)&^÷)&& df xfl;n u/]sf] k|d'v pknlAwx? b]xfo adf]lhd /fVg rfxG5' M

1 s'n shf{ /sd ? ! va{ &# ca{ && s/f]8 k'¥ofO{ s'n shf{ /sdsf] lx;fjn] a}+s bf];|f] :yfgdf /x]sf] .
2 s'n shf{ j[l4 /sd -dh{/÷PlSjLlh;g afx]ssf] jflif{s j[l4 /sdsf] lx;fjn]_ ?= @# ca{ &$ s/f]8 jflif{s shf{ j[l4
;lxt a}+s jflif{s shf{ j[l4sf] lx;fjn] klxnf] :yfgdf /x]sf] .
3 s'n :jb]zL lgIf]k /sd ? @ va{ * ca{ *! s/f]8 k'¥ofO{ s'n :jb]zL lgIf]ksf] lx;fjn] a}+s lghL If]qsf a}+sx?df bf];|f]
:yfgdf /x]sf] .
4 :jb]zL lgIf]k j[l4 /sd -dh{/÷PlSjLlh;g afx]ssf] jflif{s j[l4 /sdsf] lx;fjn]_ ?= #* ca{ $) s/f]8 jflif{s j[l4
;lxt a}+s jflif{s :jb]zL lgIf]k j[l4sf] lx;fjn] bf];|f] :yfgdf /x]sf] .
5 s'n C0fkq tyf a08df ?= ( ca{ ^% s/f]8 k'¥ofO{ s'n C0fkq tyf a08df a}+s klxnf] :yfgdf /x]sf] .
6 s'n art lgIf]k /sd ?= &$ ca{ %$ s/f]8 k'¥ofO{ art lgIf]k /sdsf] lx;fjn] a}+s lghL If]qsf a}+sx?dWo] bf];|f]
:yfgdf /x]sf] .
7 s'n art lgIf]k j[l4 /sd -dh{/÷PlSjLlh;g afx]ssf] jflif{s j[l4 /sdsf] lx;fjn]_ ?= !^ ca{ @& s/f]8 ;lxt jflif{s
art lgIf]k j[l4sf] lx;fjn] a}+s klxnf] :yfgfdf /x]sf] .
8 Jofh gkg]{ lgIf]k ?= !( ca{ &* s/f]8 k'¥ofO{ Jofh gkg]{ lgIf]k /sdsf] lx;fjn] a}+s lghL If]qsf a}+sx?dWo] klxnf]
:yfgdf /x]sf] .
9 rNtL / art lgIf]k ?= ($ ca{ #@ s/f]8 k'¥ofO{ rNtL / art lgIf]k /sdsf] lx;fjn] a}+s lghL If]qsf a}+sx?dWo]
klxnf] :yfgdf /x]sf] .
10 rNtL / art lgIf]k j[l4 /sd -dh{/÷PlSjLlh;g afx]ssf] jflif{s j[l4 /sdsf] lx;fjn]_ ? @@ ca{ !( s/f]8 ;lxt
jflif{s rNtL / art lgIf]k j[l4sf] lx;fjn] klxnf] :yfgdf /x]sf] .
11 s'n d'2lt lgIf]k ?= ($ ca{ $% s/f]8 k'¥ofO{ d'2tL lgIf]k ;+sngsf] lx;fjn] a}+s bf];|f] :yfgdf /x]sf] .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 17
 18
12 s'n Jofh cfDbfgL ?= @) ca{ &@ s/f]8 cfh{g u/L
s'n Jofh cfDbfgLsf] lx;fjn] a}+s klxnf] :yfgdf
/x]sf] .
13 v'b Jofh cfDbfgL ?= & ca{ ^) s/f]8 cfh{g u/L v'b
Jofh cfDbfgLsf] lx;fjn] a}+s t];|f] :yfgdf /x]sf] .
14 s'n cGo cfDbfgL ?= # ca{ @# s/f]8 cfh{g u/L s'n
cGo cfDbfgLsf] lx;fjn] a}+s klxnf] :yfgdf /x]sf] .
15 s'n cGo cfDbfgLsf] j[l4 -dh{/÷PlSjLlh;g afx]ssf]
jflif{s j[l4 /sdsf] lx;fjn]_ /sd ?= %^ s/f]8 ;lxt
s'n cGo cfDbfgLsf] jflif{s j[l4sf] lx;fjn] a}+s klxnf]
:yfgdf /x]sf] .
s'n ;~rfng cfDbfgL ?= !) ca{ ^* s/f]8 cfh{g u/L s'n
16
;~rfng cfDbfgLsf] lx;fjn] a}s
+ klxnf] :yfgdf /x]sf] .
17 s'n ;~rfng cfDbfgLsf] j[l4 -dh{/÷PlSjLlh;g
afx]ssf] jflif{s j[l4 /sdsf] lx;fjn]_ /sd ?= ! ca{
!& s/f]8sf] jflif{s j[l4 ;lxt s'n ;~rfng cfDbfgLsf]
j[l4sf] lx;fjn] a}+s bf];|f] :yfgdf /x]sf] .
18 ;~rfng d'gfkmfdf ?= $ ca{ $# s/f]8 cfh{g u/L
;~rfng d'gfkmfsf] lx;fjn] a}+s t];|f] :yfgdf /x]sf] .
19 v'b d'gfkmf ?= # ca{ ( s/f]8 cfh{g u/L v'b d'gfkmfsf]]
lx;fjn] a}+s rf}+yf] :yfgdf /x]sf] .
20 l/6g{ cg O{lSj6L !(=@^µ cfh{g u/L l/6g{ cg
O{lSj6Lsf] lx;fjn a}+s lghL If]qsf a}+sx? dWo] klxnf]
:yfgdf /x]sf] .
21 k|lt z]o/ cfDbfgL ?= #!=*( cfh{g u/L k|lt z]o/
cfDbfgLsf] lx;fjn] a}+s rf}+yf] :yfgdf /x]sf] .
22 a}+ssf] xfn #@^ j6f zfvf, $^$ j6f Pl6Pd / !)!
j6f PS;6]G;g sfpG6/ ;lxt ef}lts zfvf ;~hfn
Pjd\ Pl6Pd tkm{ a}+s klxnf] :yfgdf /x]sf] .
23 sf7df08f} pkTosfdf a}+ssf] && j6f zfvf, !() j6f
Pl6Pd / $( j6f PS;6]G;g sfpG6/ ;lxt a}+s klxnf]
:yfgdf /x]sf] .
24 a}+lsË a|fG8sf] lx;fjn] a}+s gDa/ ! a|fG8 aGg ;kmn
ePsf] .
25 s'n u|fxs ;+Vof -lgIf]k tyf shf{ ;d]t u/L_ sl/a @#
nfv !* xhf/ k'¥ofO s'n u|fxs ;+Vofsf] lx;fjn] a}+s
lghL If]qsf a}+sx?dWo] klxnf] :yfgdf /x]sf] .
 
• k|ljlwd}qL a}+ls· tkm{sf] xfd|f] ofqf
cTofw'lgs k|ljlwsf] pRrtd pkof]un] g} u|fxsx?nfO{
;'/lIft, e/kbf]{, l56f], lskmfotL / pTs[i6 Joj;flos
;]jfx? k|bfg ug{ ;lsG5 eGg] dfGotf a}+sn] /fv]sf] 5 .
;f]xL dfGotf cg'?k ut cfly{s jif{df a}+sn] cfw'lgs
k|ljwLtkm{ pNn]Vo nufgL u/]sf] 5 .
a}+sn] cfkm\gf u|fxsju{sf] x/]s cfjZostfnfO{
l8lh6NnL kl/k"lt{ ug]{ u/L l8lh6n km:6{ a}+s aGg] nIo
th'{df u/]sf] 5 . a}+ssf] ;f]xL l8lh6n km:6{ a}+s aGg]
nIo k'/f ug{ ut cf=j=df a}+sn] k|ltli7t sDkgLsf
k|ltli7t ;km\6j]o/x?df 7"nf] nufgL u/]sf] 5 h;sf]
k|ltkmn lgs6 eljio d} a}+sn] k|fKt ug]{df d k"0f{
ljZj:t /x]sf] 5' .
• ;+:yfut ;fdflhs pQ/bfloTjdf xfd|f] of]ubfg
a}s
+ n] ;fdflhs lxt k|a4{g ug{, ljQLo ;fIf/tf j[l4 ug{,
;f+:s[lts tyf cfly{s ;anLs/0fdf 6]jf k'¥ofpg Pj+
k5fl8 k/]sf ju{x?sf] pTyfg ug{sf] nflu ;d]t cfÇgf] 7"nf]
st{Ao / lhDd]jf/L 7fg]sf] 5 . ;f]xL lhDd]jf/L jf]wnfO{
rl/tfy{ ug{ ;dLIff cjwLdf a}s + n] ;+:yfut ;fdflhs
pQ/bfloTj cGtu{t ljleGg ;fdflhs sfo{x?df k|ToIf
?kdf s'n # s/f]8 @# nfv ?k}ofF of]ubfg u/]sf] 5 .
To:t}, a}+sn] ut cfly{s jif{ ;Dddf k|ToIf / ck|ToIf
s/ u/L s/La @ ca{ ^% s/f]8 ?k}ofF eGbf a9L /fhZj
g]kfn ;/sf/nfO{ e'Qmflg u/]sf] tyf cf=j= @)&^÷&&
df g]kfn ;/sf/n] :yfkgf u/]sf] sf]/f]gf ;+qmd0f
/f]syfd, lgoGq0f / pkrf/ sf]ifdf s'n @ s/f]8 !#
nfv ?k}ofF of]ubfg u/sf] ;d]t ;uf}/j cjut u/fpFb5' .
• ;+:yfut ;'zf;gdf xfdL
;+:yfut ;'zf;g g} bL3{sfnLg Joj;flos ;kmntfsf]
sl8 xf] eGg]df a}+s ljZj:t /x]sf] 5 . a}+ssf] cfGtl/s
lgoGq0f k|0ffnL, hf]lvd Joj:yfkg k|0ffnL, lhDd]jf/Lsf]
ljefhg, kf/blz{tf, Joj;flos cfr/0f, P]g sfg"gx?sf]
kl/kfngf, gLltut / k|lqmofut Joj:yfx?sf] th'{df Pj+
kl/kfngf nufotsf ;+:yfut ;'zf;gsf If]qx?df a}+sn]
g]kfnsf] a}+lsË If]qs} pTs[i6 cEof; ub}{ cfO/x]sf] 5 .
• sf]le8–!( dxfdf/L / xfdL
sf]le8–!( af6 l;lh{t ;d:ofx? lgif]wfTds tl/sf
af6 geO{ s'zn Aoj:yfkgaf6 ;fdgf ;dfwfg ug{
;lsG5 eGg] xfd|f] z'? b]lvs} a'emfO{ /lxcfPsf] 5 . To;}
n] xfdL sf]le8–!( /lxt jftfj/0fsf] k|ltIff gu/L o;
dxfdf/L s} ljrdf Aoj;flos cj;/x?sf] klxrfg ug{'
/ olx jftfj/0f d} oyf;So /fd|f] ug'{ g} ;lx af6f] xf]
eGg] xfd|f] dfGotf /x]sf] 5 .

o;}u/L of] cj:yf km/s lsl;dsf] /x]sf]n] o;;Fu h'Wg
km/s tj/n] Joj:yfksLo lg0f{o lng'kg]{ tYonfO{
dWogh/ ub}{ o; a}+sn] g]=/f= a}+sn] lgb]{zg u/]sf] eGbf
klg a9L Jofhdf 5'6, xhf{gf Jofh 5'6, nufotsf
ljleGg cfsif{s of]hgf cl3 ;f/L ut cfly{s jif{sf]
cGTodf efvf gf3]sf] Jofh /sd cToGt Go'g txdf
sfod ug{ ;kmn ePsf] 5 . oL / o:t} sbdx?sf]
;dli6ut kmn:j?k, xfd|f Aoj;flos ;'rsx? o;
ljifd kl/l:ytLdf emg} cAan x'Fb} uO/x]sf 5g\ .
• dfgj ;+zfwg k|ltsf] xfd|f] cf:yf
sd{rf/Lx?sf] cys kl/>d, nugzLntf / bIftf g}
a}+s ;kmntfsf] d]?b08 xf] eGg]df a}+s ljZjf; ub{5 .
s'g}klg ;+:yf pTs[i6 /0fgLltn] dfq pTs[i6 x'g] xf]Og,
pTs[i6 sfof{Gjogn] pTs[i6 aGg] xf] / pTs[i6 sfof{Gjog
pTs[i6 dfgj ;+;fwgaf6 dfq ;Dej x'G5 eGg]df xfdL
k|i6 5f}+ . To;}n] xfd|f sd{rf/L ju{nfO{ xfdL] ax'd"No
x\o'dg Soflk6nsf] ?kdf lnO{ jxfFx?sf] 1fg, ;Lk /
Ifdtfsf] ljsf;nfO{ xfdLn] pRr k|fyldstfdf
/fv]sf 5f}+ .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 19
• wGojfb 1fkg
o; Pg cfO{ ;L Plzof a}+snfO{ g]kfnsf] a}lsËdf pTs[i6
a}+ssf] ?kdf :yflkt u/fpg cxf]/fq cfÇgf] ;jf{]k/L
of]ubfg lbg'ePsf a}+ssf] ;+rfnsHo"x? k|d'v sfo{sf/L
clws[t, l8PgP cf]e/;fO6 sldl6, pRr Aoj:yfkgsf
cGo kbflwsf/Lx? nufot ljleGg tx, tKsf /
lhDd]jf/Lsf a}+ssf ;Dk'0f{ sd{rf/Lx?sf] of]ubfgsf]
pRr k|z+;f ub}{ jxfFx?nfO{ x[bo b]lv g} xflb{s wGojfb
lbFb} a}+ssf] of] k|ultdf pxfFx?sf] b]gsf] pRr ;Ddfgsf
;fy a}+ssf] o; ce'tk"j{ ;kmntfsf] >]o pxfFx? ;a}nfO{
clk{t ug{ rfxG5' .
;fy}, a}+snfO{ o; cj:yfdf Nofpg lg/Gt/ cfÇgf] cd'No
/fo, ;'´fj Pjd\ dfu{bz{g k|bfg ug'{x'g] lgofds lgsfox?,
z]o/wgL dxfg'efjx? Pjd\ u|fxsju{x?nfO{ xflb{s gdg ub}{
eljiodf klg ;bf ´}+ ;fy, ;xof]u Pjd\ dfu{bz{g k|fKt x'g]
cfzf Pjd\ ljZjf; /fVb} xflb{s wGojfb 1fkg ug{ rfxG5' .
wGojfb ∕
t'n;L/fd cu|jfn
cWoIf
 20

k|d'v sfo{sf/L clws[t >L /f]zg s'df/ Gof}kfg]Ho"sf] dGtJo

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

;dLIff jif{df ljZjn] sf]le8–!( dxfdf/Lsf] ;fdgf ug{' k/]sf] 5 . ;ldIff jif{sf] t];f| ] q}df;sf] pQ/f4{af6 b]lvPsf] sf]/f]gf dxfdf/Lsf]
;d:of ce}m ;Dd sfod g} /x]sf] 5 . o; dxfdf/Ln] d'VotofM :jf:Yo hf]lvddf j[l4, lhjg Ifltdf a[l4 / cfly{s Ifltdf a[l4 nufotsf
;d:ofx?df ljZjsf ;a} /fi6«x?nfO{ hs8]sf] 5 . sf]le8–!( sf] dxfdf/Ln] g]kfndf ;d]t lgs} 7'nf] sx/ dRrfPsf] 5 . tyfkL o;
dxfdf/Lsf] k|efjnfO{ Go'g /fVg /fli6«o / lgofdsLo k|of; hf/L 5 . lgofds lgsfo g]kfn /fi6« a}s + n] o;nfO{ ;Daf]wg ug{ ;do
;dodf cfjZostf cg';f/sf] lgtL, lgb]z { g tyf dfu{bz{gx? hf/L ub{} cfPsf] 5 .

o:tf] hl6n cj:yfdf klg a}s+ n] ;]jfu|fxLsf] cfjZostfnfO{ pRr k|fyldstfdf /flv lg/Gt/ u'0f:t/Lo ;]jf k|bfg ub{} cfPsf] 5 .
a}s
+ n] o; dxfdf/Lsf] ;dodf ;d]t s'g} klg ;]jfu|flxnfO{ ;]jf k|fKt ug{ af6 alGrt /fv]sf] 5}g . ef}ltssf ;fy} a}s + n] gljgtd /
cTofw'lgs l8hL6n ;]jf k|bfg u/]sf] 5 . ;]jfu|fxLnfO{ ljZjf;lgo ;]jf lbg' a}s
+ sf] klxnf] k|fyldstf xf] eGg] dfGotfnfO{ lz/f]wfo{ ub}{
aGbfaGbLdf ;d]t a}s
+ n] o;nfO{ ce}m ;'b9[ kfg]{ k|of; u/]sf] 5 .

sf]le8–!( n] lgDTofPsf] sl7g cfly{s kl/l:yltdf klg ;dLIff cjlwdf a}s + sf] k|bz{g eg] pT;fxhgs g} /x]sf] 5 . a}s + n] ;dLIff
cjwLdf ? #=)(* ca{ v'b gfkmf cfh{g ug{ ;kmn ePsf] 5 h'g cfFkm}df pNn]vlgo /x]sf] 5 . a}s + n] lgIf]k / shf{jl[ 4df klg pNn]Vo
;kmntf xfl;n u/]sf] 5 . ;dLIff cjlwdf lgIf]k ? @!)=*$ ca{ k'us ] f] 5 eg] shf{ ? !&#=&$ ca{ k'us ] f] 5 . a}s
+ nfO{ cfd hgdfg;n]
u/]sf] k|uf9 ljZjf;, cufw :g]x / a}s
+ k|ltsf] e/f];fn] ubf{ o; a}s
+ sf] d'ns' e/ #@^ zfvf sfo{fnox¿, $^$ Pl6Pd, !)@ j6f
PS:6]G;g sfp06/ Pj+ &) j6f zfvf /lxt a}l+ sËdfkm{Tf a}l+ sË ;]jf k|bfg ug{] d'ns ' s} ;a}eGbf 7"nf] zfvf ;~hfn ePsf] a}s + aGg
;kmn ePsf] 5 . @@ nfv eGbf a9L u|fxs dxfg'efjx¿sf ;fy ;~rfngdf /x]sf] o; a}s + sf k|dv' ljQLo kl/;"rsx¿ pT;fxk|b
/x]sf] 5 . ljQLo ;dfj]lzs/0fsf nflu d'u,' sflnsf]6, aemfª, ¿s'd, h'Dnf, ;Nofg h:tf a}s + tyf ljQLo ;+:yfx¿sf] pkl:ylt Go"g
/x]sf b'ud{ lhNnfx¿df tyf s'g} klg a}s
+ tyf ljQLo ;+:yfx¿ gk'us ] f] #$ eGbf a9L :yfgLo lgsfox¿df a}s + n] zfvf lj:tf/ u/L
;~rfng ub{} cfO/x]sf] 5 .

sf]le8–!( af6 >[lht k|lts'n l:yltdf ;d]t klg ;dLIff jif{df a}s + sf] ljQLo k|bz{g eg] ;Gtf]ifhg /x]sf] 5 . a}s+ sf] jf;nftsf]
cfsf/ !$ k|ltztn] a9f]Q/L ePsf] 5 . o:t}, a}s + sf] lgIf]k !& k|ltztn] a9\gs ' f ;fy} shf{ !^ k|ltztn] a9]sf] 5 . ;dLIff cjlwdf
lgIf]k ? @!)=*$ ca{ k'us ] f] 5 eg] s'n shf{ ? !&#=&# ca{ k'us ] f] 5 . ;fy}, a}s
+ sf] nufgL %* k|ltztsf] j[l¢ eO{ ? #)=%* ca{
k'us] f] 5 . o;} u/L a}s
+ sf] lgis[o shf{ cg'kft )=&% k|ltzt /x]sf] 5, h'g ;du| jfl0fHo a}s + sf] t'nfgfdf eg] sd g} /x]sf] 5 .

;fy}, shf{, lgIf]k, d'gfkmf nufotsf Joj;fosf ljljw ljwfx?df a}s

+ n] pTs[i6 pknAwL xfl;n ub}{ cfO/x]sf] 5 . d a}s
+ n] cfly{s jif{
@)&^÷)&& df xfl;n u/]sf] k|dv ' pknlAwx? b]xfo adf]lhd /fVg rfxG5' M

1 art lgIf]k tkm{ jflif{s j[l4 /sd -dh{/÷PlSjLlh;g afx]ssf] jflif{s j[l4 /sdsf] lx;fjn]_ ?= !^ ca{ @& s/f]8 ;lxt !!
k|ltztsf] ahf/ lx:;f cf]ul6 jflif{s art lgIf]k j[l4sf] lx;fjn] o; a}s
+ lghL If]qsf a}s
+ x?dWo] klxnf] :yfgdf /x]sf] .
2 rNtL / art lgIf]k tkm{ jflif{s j[l4 /sd -dh{/÷PlSjLlh;g afx]ssf] jflif{s j[l4 /sdsf] lx;fjn]_ ?= @@ ca{ !( s/f]8 ;lxt
(=( k|ltztsf] ahf/ lx:;f cf]ul6 jflif{s rNtL / art lgIf]k j[l4sf] lx;fjn] o; a}s+ klxnf] :yfgdf /x]sf] .
3 s'n lgIf]k tkm{ jflif{s j[l4 /sd -dh{/÷PlSjLlh;g afx]ssf] jflif{s j[l4 /sdsf] lx;fjn]_ ?= #* ca{ $! s/f]8 ;lxt &=(
k|ltztsf] ahf/ lx:;f cf]ul6 jflif{s lgIf]k j[l4sf] lx;fjn] o; a}s
+ lghL If]qsf a}s
+ x?dWo] klxnf] :yfgdf /x]sf] .
4 s'n shf{ tkm{ jflif{s j[l4 /sd -dh{/÷PlSjLlh;g afx]ssf] jflif{s j[l4 /sdsf] lx;fjn]_ ?= @# ca{ $ s/f]8 ;lxt &=^
k|ltztsf] ahf/ lx:;f cf]ul6 jflif{s shf{ j[l4sf] lx;fjn] o; a}s
+ klxnf] :yfgdf /x]sf] .
5 u}/ Jofh cfDbfgL tkm{ jflif{s j[l4 /sd ?= ^! s/f]8 ;lxt @$ k|ltztsf] ahf/ lx:;f cf]ul6 jflif{s u}/ Jofh cfDbfgL j[l4sf]
lx;fjn] o; a}s
+ lghL If]qsf a}s + x?df klxnf] :yfgdf /x]sf] .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 21
 22
6 s'n ;~rfng cfDbfgL tkm{ jflif{s j[l4 /sd ?= ! ca{ @@
s/f]8 ;lxt !%=( k|ltztsf] ahf/ lx:;f cf]ul6 jflif{s v'b
cfDbfgL j[l4sf] lx;fjn] o; a}s
+ bf]>f] :yfgdf /x]sf] .
7 ;du| jfl0fHo a}s
+ If]qsf] v'b d'gfkmfsf] j[l4b/ !@ k|ltzt
C0ffTds /x]sf] cj:yfdf ;d]t o; a}s + sf] v'b d'gfkmf
pNn]vlgo /x]sf] .
8 df]afOn a}l+ sË ;]jfu|fxL tkm{ jflif{s j[l4 #)^,&!* ;lxt
!! k|ltztsf] ahf/ lx:;f cf]ul6 df]afOn a}l+ sË ;]jfu|fxLsf]
;+Vofdf jflif{s j[l4sf] lx;fjn] o; a}s + klxnf] :yfgdf
/x]sf] .
9 8]la6 sf8{ ;]jfu|fxL tkm{ jflif{s j[l4 @*(,!^* hgf ;lxt
$* k|ltztsf] ahf/ lx:;f cf]ul6 jflif{s 8]la6 sf8{
;]jfu|fxL ;+Vofdf j[l4sf] lx;fjn] o; a}s + klxnf] :yfgdf
/x]sf] .
10 ;du| lghL If]qsf] a}s
+ x?sf] cf};t O{lSj6Ldf k|ltkmn !!=*#
k|ltzt /x]sf]df o; a}s + sf] O{lSj6Ldf k|ltkmn !(=@^
k|ltzt /lx lghL If]qsf a}s + x?df klxnf] :yfgdf /x]sf] .
11 ;du| lghL If]qsf] a}s
+ x? cf};t k|lt z]o/ cfDbfgL ? @)=)*
/x]sf]df o; a}s
+ sf] k|lt z]o/ cfDbfgL ? #!=*( /lx lghL
If]qsf a}s
+ x?df bf]>f] :yfgdf /x]sf] .
cf=j @)&^÷&& nfO{ Year of Experience Transformation
sf] ?kdf Celebrate ub}{ a}s + n] u|fxssf] rfxgf tyf dfu
adf]lhd u|fxsju{ ;dIf gjLgtd, ljZj:t/Lo, e/kbf]{ tyf
u'0f:t/Lo ;]jf k|bfg ub}{ cfO/x]sf] 5 . o;sf] lglDt k|ljlwdf
eO/x]sf] ljsf;, u|fxsju{sf] cfjZostf, cflb ;d|u kIfx?sf]
d"NofÍg u/L cfÇgf] hgzlQmnfO{ yk ;Ifd agfpFb} u|fxsju{nfO{
;do ;fk]If ;]jf k|bfg ug{sf] lgldQ a}s + n] cg';Gwfg tyf
ljsf;sf] lg/Gt/tfnfO{ ;+:yfsf] Ps ljlzi6 kIfsf] ?kdf
u|x0f u/]sf] 5 . u|fxs ;]jfdf ;'wf/ Nofpgsf] lglDt 5'§}
Experience Enrichment ljefusf] u7g u/L k|efjsf/L
sfo{jxg ;'lglZrt ub}{ cfPsf] 5 . pQm ljefun] tf]lsPsf]
Go'gtd turn around time df u|fxsju{nfO{ pRrtd ;]jf k|bfg
u/] gu/]sf] ;DaGwdf lg/Gt/ k'g/fjnf]sg u/L ;'lglZrt ub{}
cfPsf] 5 . Customer delight, integrated seamless
experience, sustainable guaranteed service delivery sf]
nIo s]xL xb ;Dd a}s + n] k'/f ul/;s]sf] 5 eg] cem} pTs[i6
x'g a}s
+ n] lg/Gt/ k|of; ub{} cfPsf] 5 . u|fxssf] lg/Gt/
?kdf Experience Enrichment / Experience Transformation
dfkm{t Bank of first choice aGg] a}s + sf] clenfiff qmdzM
;kmn x'b} uO{/x]sf] 5 .
k|efjsf/L dfgj ;+zfwg ljsf; g} a}s
+ ;kmntfsf] cfwf/ xf] /
;Gt'i6 / ;Lkjfg dfgj ;+zfwg g} ;kmntfsf Drivers x'g\ eGg]
dfGotf a}s
+ sf] /lx cfPsf] 5 . a}s
+ sf] olx dfGotf cg'?k cfkm\gf
sd{rf/Lx?sf] tna eQf, Incentives, a[lQljsf; / Overall
;Gt'li6nfO{ pRr k|fyldstfdf /fVg] sfo{nfO{ a}s + n] ;dLIff
cjlwdf ;d]t lg/Gt/tf lbPsf] 5 .
;dLIff cjlwsf] cGTodf a}s + df @,()* sd{rf/L sfo{/t 5g\ .
a}s
+ n] sd{rf/Lsf clwsf/ Instrumental Empowerment,
Instrumental Enablement, Professionalism, Fair Merit, /
Empathetic Leadership ;'lglZrt u/]sf] 5 . ;+:yfsf]
pTkfbsTjdf j[l4 Nofpg, sd{rf/L knfognfO{ lg?T;flxt ug{,
sd{rf/LnfO{ cfÇgf] sfd st{Jodf kf]Vt u/fpg / ;fd'lxs
of]ubfgaf6 ;+u7gsf] Voflt a9fpg tflnd tyf j[lQ ljsf;sf]
dxTjnfO{ dgg ub}{ a}s+ n] ;dLIff jif{df tflnd tyf j[lQ ljsf;df
? ^=!( s/f]8 nufgL u/]sf] 5 . a}s + n] sd{rf/Lx?sf] nflu
cfGtl/s, afXo tyf cGt/f{li6«o tflnd tyf j[lt ljsf; sfo{qmd
cfof]hgf u/]sf] 5 . ;ldIff cjlwdf a}s + n] @,#%^ cfGtl/s /
** afXo tflnd tyf j[lt ljsf; sfo{qmd cfof]hgf u/]sf] 5 .
;fy}, !% cGt/f{li6«o sfo{qmd klg cfof]hgf u/]sf] 5 . sd{rf/L
tflnd tyf j[lt ljsf; sfo{qmddf s'n %#,@)^ sd{rf/L
;xeflutf /x]sf] lyof] .
;'rgf k|ljlwdf ePsf] b|t' :t/sf] ljsf;nfO{ a}l+ sË ;]jfdf pkof]u
u/L t'ngfTds ;'rgf k|ljlwsf] o'u xf] eGg] tYo a}s + n] dgg
u/]sf] 5 . ;'rgf k|ljlwdf ePsf] b|t' :t/sf] ljsf;nfO{ a}l+ sË
;]jfdf pkof]u u/L t'ngfTds nfesf] cj:yf >[hgf ug{g' } cjsf]
;lx af6f] xf] eGg] dfGotfnfO{ a}s + n] c+lusf/ u/]sf] 5 . o;;Fu+}
l8lh6n a}l+ sËnfO{ casf] a}l+ sË cEof;sf] d"n s8L agfO{ Cost
36fpg], Customer Experience Enrichment ;'b9[ agfpg] /
Turn Around Time 36fpg] a}s + sf d'ne't p2]Zo xfl;n ug]{
a}s
+ sf] clenfiff k"lt{ x'gd] f a}s
+ ljZj:t /x]sf] 5 .
;dLIff jif{df a+s
} n] l8lh6n a+l} sË If]qdf Online Account
Opening, Credit Card Online Application, Analytica
Application, Mobile Banking Version Upgradation, Missed
Call Banking Service, Saathi Chatbot nufotsf y'k}| sfo{x?
;DkGg u/]sf] tyf ljBdfg l8lh6n a+l} sË ;]jf tyf ;'ljwfx?df
;d]t yk ;]jf tyf ;'ljwfx? la:tf/ ub}{ nu]sf] 5 . a}s
+ n] Real
Time Basis df ljQLo sf/f]jf/ ug]{ Aoj:yf ldnfO{;s]sf] 5 eg]
Electricity Bill, Telephone Bill, Mobile Recharge, Top up
facilitynufotsf ;'ljwfx? df]afOn a+l} sËaf6 k|bfg ub{} cfPsf]
5 . ;fy}, a}s + n] iServe df online cash deposit voucher,
online cheque deposit voucher h:tf ;'ljwf klg yk u/]sf]
5 . df]afOn a}l+ sË ;]jf gjLs/0f, cgAns, Ans, tyf lkg l/;]6
ug{] Pj+ df}Hbft ljj/0f, r]s cg'/f]w, O{–sdz{ btf{, Aofn]G;
;l6{lkms]6 cg'/f]w, ABBS ;'ljwf / :6]6d]G6 cg'/f]w ug{sf nflu
;d]t iServe dfkm{t ;]jf lbO{/x]sf] 5 . u|fxsnfO{ digital

transactiondf k|fT] ;fxg ug{ a}s
+ n] happy hour, digital pT;j
nufotsf ljleGg campaign, 5'6 / Sof; Aofs NofO /x]sf] 5 .
o; a}s + n] l8lh6n a}l+ sËnfO{ k|fyldstfdf /fVb} ;do cg'?k
u|fxsd}qL Pj+ k|fT] ;fxgd'ns of]hgfx¿ Nofpb} cfPsf] ;j{ljlbt}
5 . o;} qmddf a}s + n] cfkm\gf df]afOn a}l+ sË jf sf8{ -8]la6 /
qm]l86_ k|of]ust{fx¿nfO{ b]ze/sf @,#)) j6f eGbf a9L
c:ktfn, xf]6n tyf /]i6'/G] 6, l8kf6{dG] 6 :6f]/ nufotdf ;]jf lnO{
nfut /sd e'QmfgL ubf{ sf/f]af/ /sdsf] #) k|ltzt;Dd 5'6
lbg] Joj:yf u/]sf] 5 .
a}s + n] l8lh6n a}l+ sËtkm{ pNn]vlgo pknAwL xfl;n ub{} a}s+ n]
xfn * nfv #@ xhf/ 8]la6 sf8{, !! nfv $# xhf/ df]afOn
a}l+ sË / ! nfv !% xhf/ OG6/g]6 a}l+ sË k|of]ust{fx¿ k'¥ofPsf]
5 eg] !% xhf/ eGbf a9L QR Merchants / sl/a $ xhf/
POS Merchants dfkm{t cfkm\gf u|fxsx¿nfO{ l8lh6n a}l+ sË
;]jf k|bfg ub{} cfPsf] 5 .
oL ;a} sfo{sf ;fy xfdL “Digital First Bank” aGg x/]s lbg
lqmofl;n /x]sf 5f} . …a}s
+ klg ;fyL klg, /fd|f] klg xfd|f] klg’
eGg] d"n gf/fsf ;fy nfvf}+ u|fxs dxfg'efjx¿dfem pQ/bfoL
a}l+ sËsf] cEof; ub{} cfPsf] o; Pg cfO{ ;L Plzof a}s
+ n] C0fL,
;/sf/ / cfdgful/snfO{ ;xof]u ub{} cfPsf] 5 .
ljZjJofkL dxfdf/Lsf] ¿kdf km}lnPsf] sf]/f]gf efO/; COVID-19
/f]usf] ;+qmd0fnfO{ km}lng glbg Pj+ ;f]sf] /f]syfd tyf lgoGq0fsf
nflu ;xof]u k'¥ofpg] p2]Zon] g]kfn ;/sf/åf/f :yflkt sf]/f]gf
efO/; ;+qmd0f /f]syfd, lgoGq0f tyf pkrf/ sf]ifdf ¿ !
s/f]8 & nfv %( xhf/ ;xof]u k|bfg u/]sf] 5 . sf]/f]gf
dxfdf/Lsf] of] c;fwf/0f ;dodf d'ns ' sf] lxt /Iffsf] nflu
cf–cfÇgf] lx;fan] of]ubfg k'¥ofpg'kg{] cfhsf] 68\sf/f]
cfjZostfnfO{ x/;Dej ;Daf]wg ug{ o; a}s + n] cfÇgf] ;+:yfut
;fdflhs pQbfloTj axg ub{} g]kfn ;/sf/åf/f :yflkt pQm
sf]ifsf] a}s
+ vftfdf /sd hDdf u/]sf] 5 .
o;sf ;fy} a}s
+ n] b]zsf ;ft} k|bz] ;/sf/nfO{ ¿ !%÷!% nfv
u/L s'n ¿ ! s/f]8 % nfv /sd k|bfg u/]sf] 5 . pQm
;xof]u /sddf a}s + sf] tkm{af6 ¿ !) nfv / sd{rf/Lsf]
tkm{af6 ¿ % nfv ;dfj]z u/L ¿ !% nfvsf b/n] k|To]s
k|bz] ;/sf/nfO{ ;xof]u u/]sf] 5 . ;fy}, a}s
+ n] cfÇgf] ;fdflhs
pQ/bfloTj cGtu{t aGbfaGbLsf] a]nf b]zsf ljleGg If]qdf
b}lgs Hofnf dhb'/L ug{x] ¿nfO{ ljleGg k|fb]lzs tyf :yfgLo
;/sf/ nufot;Fusf] ;xsfo{df sl/a ? $* nfv a/fa/sf]
rfdn, t]n, g'g, bfn nufotsf vfBfGg ;fdu|Lx¿ ;d]t
ljt/0f u/]sf] 5 .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 23
sf]le8–!( af6 cfkm\gf C0fLx¿df k/]sf] c;/ Go"gLs/0f ug{
Jofhb/df ljleGg lsl;dsf] ;x'lnot k|bfg u/]sf] 5 . /fi6«
a}s
+ sf] Jofh ;x'lnot lgb{l] zsfsf] k"0f{ sfo{fGjog ug{s
' f ;fy}
a}s+ n] cfkm\g} gLlt cg'?k Jofh /sddf !) k|ltzt 5'6 lbb} s'n
? #*=^ s/f]8 ;x'lnot lbPsf] 5 .
ef]nLsf 7'nf of]hgfsf nflu xfdLn] cfh b]lv g} tof/L ;'? ug{'
cfjZos /xG5 . t;y{, xfd|f dxTjk"0f{ function nfO{ lasf;
ug{sf lgDtL cfly{s jif{ @)&&÷&* df Instrumental
Foundation for big leap forward eGg] theme lnPsf 5f}+ . h;
cGtu{t xfdLn] burden nfO{ ambition, plan nfO{ execute,
feature nfO{ benefit, satisfy nfO{ delight, ensure nfO{ enable,
rigid nfO{ dynamic, quantity nfO{ quality df ?kfGt/ ub{}
a}s
+ nfO{ ef]lnsf r'gf}tL ;fdgf ug{ cfhb]lv g} dha'b agfpFb} hfg]
/0fgLltnfO{ lg/Gt/tf lbPsf 5f}+ .
xfdLnfO{ o; k|sf/sf] pRr:t/df k'¥ofpg ct'nlgo of]ubfg
k'¥ofpg' x'g] ;Dk"0f{ u|fxsju{x?, lgofds lgsfox?,
;]jfk|bfos÷cfk"lt{stf{x?, Joj;flos k|lti7fgx? tyf z]o/wgL
dxfg'efjx?df o; a}s + sf] tkm{af6 xflb{s wGojfb tyf s[t1tf
1fkg ub{5' . a}s + sf] o; ofqfdf cgj/t ?kdf pTs[i6 ;fy,
;xof]u, dfu{bz{g / ;b\efjsf ;fy ;bf lqmoflzn eO/xg] o;
a}s
+ sf] ;~rfns ;ldltsf] cWoIfHo" nufot ;Dk"0f{ ;~rfnsHo"x?
k|lt ljz]if ?kn] xflb{s wGojfb Pj+ s[t1tf 1fkg ub{5' . ;fy},
a}s+ sf] ljleGg tx / tKsfdf /lx ;bf ;j{bf cxf]/fq ;fy
lbO/xg'xg' ] DNA Oversight Committee Members nufot
a}s + sf] Head Office, Provincial Offices, Branch Offices,
Extension Counters nufotsf sfof{nox?df /xL cf–cfÇgf]
:yfgaf6 cfÇgf] k"0f{ Ifdtfsf ;fy dg, arg / sd{n] ;bf
lqmoflzn /xg'xg' ] d]/f ;a} ;xsdL{ ;fyLx?sf] cd'No of]ubfgsf]
sb/ ub{} ;f]sf] nflu xflb{s wGojfb Pj+ s[t1tf 1fkg ub{5' .
wGojfb ¤
/f]zg s'df/ Gof}kfg]
k|d'v sfo{sf/L clws[t
ldlt M @)&& d+l;/ @! ut], cfO{taf/
 Joj:yfkg ;ldlt
24

tn bfFofaf6 qmdzM ;Gtf]if s'df/ /f7L ;xfos k|=sf=c – Od]h PG8 PS:flkl/oG;\ k|f]h]S;g, k|df];g PG8 k/\kmf]/\d]G; Pz'/]G;\ O{sf] l;:6d, hoGb| /fjn ;xfos k|=sf=c – qm]l86 sG6«f]n, qm]l86 cKf/];g P08 lnun O{sf] l;:6d, ;'lw/ gfy kf08] gfoa k|d'v sfo{sf/L clws[t,
/f]zg s'df/ Gof}kfg] k|d'v sfo{sf/L clws[t, slkn 9sfn ;xfos k|d'v sfo{sf/L clws[t, /fh]z /fjn ;xfos k|=sf=c – k/\kmf]/\d]G; Pz'/]G;\ O{sf] l;:6d
Dffly bfFofaf6 qmdzM /fh' k|;fb clwsf/L k|d'v cfGtl/s n]vfk/LIfs, gf/fo0f ;'Gb/ lzNksf/ al/i7 k|aGws– PS:flkl/oG;\ Pz'/]G;\ O{sf] l;:6d, lbg]z ef/L -k|d'v sfg'g_, ?k]z n'O{6]n k|d'v ljQ clws[t, ;'dg yklnof k|d'v la=lk=cf/ , k/\kmf]/\d]G; Pz'/]G;\ O{sf] l;:6d,
ljzfn l;Ub]n k|d'v /0fgLlt clws[t, e]if /fh vltj8f ;xfos k|=sf=c – PS:flkl/oG;\ Pz'/]G;\ O{sf] l;:6d, k|sfz a/fn k|d'v shf{ clws[t, /Ghg v8\sf ;xfos dxfk|aGws –:6«6]lhs /L;f]]/\; k]gL6]«;g O{sf] l;:6d, ch'{g /fh vlgof lrkm Sjfln6L Pz'/]G;\ O{sf] l;:6d,
s}nfz uf}td k|d'v l8 Pg P P08 6\ofn]G6 Dofg]hd]G6, hg/n P8\ldlg:6]«zg P08 k|f]h]S6 P08 a|flG8Ë, lbk]Gb| axfb'/ /fhe08f/L k|d'v hf]lvd clws[t, alkg /fhe08f/L k|d'v k|ljlw clws[t, lbk]g sfsL{ sDkgL ;lrj

;~rfns ;ldltsf] k|ltj]bg @)&^÷&&
cfb/0fLo z]o/wgL dxfg'efjx?,
o; a+s} sf] t]O;f}F}+ jflif{s ;fwf/0f ;efdf ;xefuL x'g kfNg'
ePsf]df a}s + ;~rfns ;ldlt Pj+ ;Dk"0f{ a}s + kl/jf/sf]
tkm{af6 d oxfFx?nfO{ xflb{s :jfut tyf Gofgf] clejfbg
JoQm ub{5' .
ljZJofkL sf]/f]gf dfxfdf/Ln] ;a} k|sl[ tsf Joj;fodf
k|lts'n kl/l:ylt >[hgf u/]sf] 5 . ljZj cy{tGq sf]/f]gfsf]
k|lts'n kl/l:yltdf h'Wg k/]sf] cj:yf /x]sf] 5 . o:tf]
sl7g kl/l:ylt afah'b a}s+ n] cfly{s jif{ &^÷&& df klg
pT;fxhgs pknAwL xfl;n u/]sf] 5 .
;dLIff cjlwdf a+s } sf] bL3{sfnLg /0fgLlt “VISION 18-22”
nlIft bL3{sfnLg nIo xfl;n ug]{ tkm{ a}s + pGd'v /x]sf]
Joxf]/f oxfFx? ;dIf lgj]bg ug{ rfxG5' . ;f]xL bL3{sfnLg
/0fgLlt cg'?k a+s
} n] ;dLIff cjlwdf xfl;n u/]sf] s]xL 7f];
pknJwLx? lgDg k|sf/ /x]sf 5g\ M
• a}s
+ n] cfly{s jif{ @)&$÷&% / @)&%÷&^ df zfvf
la:tf/df xfl;n u/]sf] P]ltxfl;s pknAwLnfO{ lg/Gt/tf
lbb} o; cfly{s jif{ @)&^÷&& df klg yk #$ j6f
zfvfx? la:tf/ u/]sf] 5 . ;du|df o:f a}s+ xfn #@^
zfvfx?sf ;fy g]kfns} gDa/ Ps zfvf ;+hfn ePsf]
jfl0fHo a}s
+ sf] ?kdf /x]sf] 5 .
• ;dLIff cjlwdf jfl0fHo a+s} x?sf] s'n :jb]zL lgIf]k
j[l4df a+s
} n] &=(^ k|ltzt lx:;f xfl;n u/L jfl0fHo
a+s
} x?sf] s'n :jb]zL lgIf]kdf ^=@) k|ltzt ahf/
lx:;f cf]u6\g ;kmn ePsf] 5 .
• a}s
+ n] 8]la6 sf8{, qm]l86 sf8{, df]afO{n a}l+ sË /
O{G6/g]6 a}l+ sËdf s'n j[l4df qmdz $&=%% k|ltzt,
!@=!# k|ltzt, !!=#@ k|ltzt / !&=@* k|ltztsf]
pT;fxhgs ahf/ lx:;f cf]u6\g ;kmn ePsf] 5 .
• ;~rfng d'gfkmfdf !=&% k|ltztn] sdL ePtf klg v'b
d'gfkmfdf eg] @=%) k|ltztn] j[l4 ug{ ;kmn ePsf] 5 .
• u|fxsju{sf] a+l} sË cg'ejnfO{ cem pTs[i6 agfpg /
yk gofF 9+un] cfÇgf] ;]jf tyf ;'ljwfnfO{ kl/is[t u/L
Experience Transformation xfl;n ug{ Experience
Support Department cGtu{tsf] Experience
Enrichment Unit dfkm{t u|fxsx?sf] ;]jf tyf cg'ejdf
s]lGb|t /xL cfÇgf ;]jf tyf ;'ljwfx? lg/Gt/ ?kdf
;do ;fk]If kl/jt{g ub}{ nluPsf] 5 .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 25
• a}s
+ n] lgodgsf/L lgsfo tyf sfg"gsf] kl/kfngfsf]
lglDt dfq} geO{ Integrity, Transparency, Fairness
nfO{ ;b}j cfTd;ft\ ub}{ cfPsf] 5 . cfÇgf z]o/wgL
nufotsf ;/f]sf/jfnfx?sf] lxtnfO{ j[l¢ ug{ ;+:yfut
;'zf;gnfO{ l;/f]ko{ u/L cfÇgf] gLlt tyf lgodx?sf]
cg'kfngf kf/bzL{ ?kdf ePsf] ;'lglZrt u/]sf] 5 .
• a}s
+ sf] oyftYo k|0ffnLnfO{ :jrflnt ul/ u|fxsnfO{
l56f] / 5l/tf] 9Ëaf6 ;]jf k|bfg ug]{ of]hgf d'tfljs
Digital Transformation Unit dfkm{t gub tyf r]s
hDdf ug{, Mobile Banking Service Request, Cheque
book Request, Balance Inquiry Request, Balance
Certificate Request, Balance Statement Request /
E-commerce Registration ;]jfx? :jrflnt u/]sf] 5 .
• a}s
+ n] jflif{s k|ltj]bgsf ;fy} PsLs[t k|ltj]bg k|sfzg
ub{} cfPsf] 5 , h;n]] a}s
+ sf] kf/bzL{tfnfO{ yk prfOdf
k'¥ofPsf] 5 .
;dLIff cjlwdf bL3{sfnLg /0fgLltn] lglb{i6 u/]sf ljifox?
h:t} JolQmut, ;fgf tyf demf}nf shf{ Pj+ rNtL /
jrt lgIf]kdf laz]if hf]8, u|fxsju{sf] ;+Vof tyf cfwf/
j[l4df laz]if hf]8 tyf u}/ Jofh cfDbfgLsf] lx:;f a9fpg]
nufotsf /0fgLltx?sf] ;kmn sfof{Gjogsf nflu oy]:6
;fwg kl/rfng ub}{ bL3{sflng nIo k|flKtsf nflu a+s
} ;zQm
?kdf cuf8L a9]sf] hfgsf/L u/fpFb5' .
;du|df, a+s} nfO{ lgs6 eljiodf g} Ps gofF prfO{df
k'¥ofpg]df xfdL] k|ltj¢ 5f+,} h;nfO{ o; jif{ a+s
} n] xfl;n
u/]sf] Joj;flos tyf ljQLo glthfn] ;d]t yk phfu/
u/]sf] 5 .
cfly{s jif{ @)&^÷&& df a}s + n] u/]sf k|ultx?, pknlAwx?,
a}s
+ ;~rfngdf b]lvPsf r'gf}tLx? Pj+ eljiosf cNksfnLg
tyf bL3{sfnLg of]hgfx? / ;du| a}l+ sË sfo{sf] ;dLIff /
k'g/fjnf]sg ug{ sDkgL P]g, @)^#, lwtf]kq btf{ tyf lgisfzg
lgodfjnL @)&#, tyf a}s + tyf ljQLo ;+:yf ;DaGwL P]g,
@)&# sf] cwLgdf /xL tof/ ul/Psf] of] k|ltj]bg ;~rfns
;ldltsf] tkm{af6 a}s
+ sf] t]O;{ f}F jflif{s ;fwf/0f ;efdf k|:t't
u/]sf] 5' .
 26

s= cfly{s jif{ @)&^÷&& df a+}ssf] sf/f]jf/sf] l;+xfjnf]sg nufgL -? bz nfvdf_

cfly{s jif{ @)&^÷&& sf] k|ult ljj/0f ;du|df lgDg cg';f/
/x]sf] 5 M -/sd ?= bz nfvdf_
cfiff9 d;fGt cfiff9 d;fGt j[l4
@)&^ @)&& -k|ltztdf_
r'Qmf kFh" L 8,834 9,718 10=0µ
lgIf]k 180,575 210,843 16=8µ
s'n shf{ 150,108 173,742 15=7µ 30,582
nufgL 19,357 30,582 58=0µ
s'n ;DklQ 220,585 250,590 13=6µ 19,357
;~rfng d'gfkmf 4,514 4,435 -1=7µ_
v'b gfkmf 3,023 3,099 2=5µ
v'b gfkmf÷s'n ;DklQ -k|ltzt_ 1=56 1=32 -15=4µ_
v'b gfkmf÷g]6jy{ -k|ltzt_ 22=73 19=26 -15=3µ_ cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&&
lgis[o shf{÷s'n shf{ cg'kft -µ_ 0=46 0=75 63=0µ
k|lt z]o/ cfDbfgL -?_ 34=22 31=89 -6=8µ_

r'Qmf k"FhL -? bz nfvdf_ s'n ;DklQ -? bz nfvdf_

9,718 250,590

220,585
8,834

cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&&

cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&&

lgIf]k -? bz nfvdf_ ;~rfng d'gfkmf -? bz nfvdf_

4,514
210,843

180,575

4,435

cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&&

cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&&

shf{ tyf ;fk6L -? bz nfvdf_ v'b d'gfkmf -? bz nfvdf_

173,742
3,099
150,108 3,023

cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&&

cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&&

;dLIff cjlwdf a+s } sf] s'n shf{ !%=& k|ltztn] j[l4 eO{
? !&#=&$ ca{ k'us ] f] 5 eg] lgIf]k !^=* k|ltztn] j[l4 eO{
? @!)=*$ ca{ k'us ] f] 5 . ;f]xL cjlwdf ;du| jfl0fHo a+l} sË
If]qsf] shf{ tyf lgIf]kdf qmdzM !@ k|ltzt / !& k|ltztn]
j[l4 ePsf] 5 . ;fy}, a+s } sf] jf;nftsf] cfsf/ !$ k|ltztn]
j[l4 eO{ ?= @%)=%( ca{ k'us ] f] 5 .
cf=j= @)&^÷&& df a}s + n] cl3Nnf] jif{sf] t'ngfdf ;~rfng
d'gfkmfdf !=& k|ltztsf] sdL / v'b d'gfkmfdf @=% k|ltztsf]
j[l4 eO{ qmdzM ? $=$# ca{ tyf ? #=!) ca{ cfh{g ug{
;kmn ePsf] 5 . ;dLIff cjlwdf a+s } sf] kFh' Ldf k|ltkmn /
;DklQdf k|ltkmn qmdzM !(=@^ k|ltzt / !=#@ k|ltzt
/x]sf] 5, h'g cl3Nnf] jif{ qmdzM @@=&# k|ltzt / !=%^
k|ltzt /x]sf] lyof] . ;dLIff jif{df u/]sf] Joj;fo j[l4 tyf
nufgLn] cfufdL cf=j= df a}s + sf] Joj;fo tyf d'gfkmf
cfh{gdf j[l4 x'g] ljZjf; ul/Psf] 5 . ;dLIff cjlwdf a+s } sf]
k|lt z]o/ cfDbfgL cl3Nnf] jif{ ? #$=@@ /x]sf]df ^=*
k|ltztsf] sdL eO{ ? #!=*( /x]sf] 5 .
• r'Qmf kFh
" L tyf kFh" L kof{Kttf cg'kft
cfly{s jif{ @)&^÷&& df a+s } sf] kFh" L kof{Kttf cg'kft
!#=%) k|ltzt /x]sf] 5 . ;dLIff cjlwdf a+s } sf]
Go'gtd kFh" L kof{Kttf cg'kft lgodgsf/L ;+:yf g]kfn
/fi6« a+s} n] tf]ss
] f] cg'kft !! k|ltzt eGbf @=%)
k|ltztn] a9L 5 .
• ;l~rt d'gfkmf tyf hu]8f sf]if
;dLIff cjlwdf v'b gfkmfdf ePsf] @=%µ sf] j[l4sf]
sf/0f a}s+ sf] hu]8f sf]if #( k|ltztn] j[l4 eO{ ? %=%%
ca{ k'us
] f] 5 h'g cl3Nnf] jif{ ? #=(( ca{ /x]sf] lyof] .
;fy}, ;l~rt d'gfkmfdf ^ k|ltztsf] sdL eO{ ? !=(*
ca{ k'us] f] 5 h'g cl3Nnf] jif{ ? @=!! ca{ /x]sf] lyof] .
• lgIf]k
;dLIff cjlwdf a+s } sf] s'n lgIf]k ? @!)=*$ ca{
/x]sf] 5, h'g ut cfly{s jif{sf] t'ngfdf !^=* k|ltztsf]
j[l4 xf] . ;f]xL cjlwdf jfl0fHo a+s} x?sf] cf};t j[l4b/
sl/a !& k|ltzt /x]sf] 5 . ;dLIff cjlwdf a+s } n]
d'2tL lgIf]kdf @^ k|ltzt tyf jrt lgIf]kdf @)
k|ltzt j[l4 xfl;n u/]sf] 5 eg] a}s + sf] rNtL lgIf]kdf
eg] $# k|ltztn] j[l4 u/]sf] 5 .
a+s
} n] rfn' tyf art vftf tkm{sf] lgIf]k j[l4 ug]{ /0fgLlt
cg';f/ a+s
} n] ;dLIff cjlwdf æGo" ;'k/ rdTsf/Ls vftfÆ
of]hgfx? NofPsf] lyof] h; sf/0f a+s
} n] cl3Nnf] jif{sf] art
vftfsf] lgIf]kdf @* k|ltztn] j[l4 ug{ / %,*@,#)! gofF
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 27
vftfx? vf]Ng a}s + ;kmn ePsf] 5 . cfufdL jif{x?df ;d]t
art lgIf]k / art vftf j[l4 ub}{ hfg] /0fgLltnfO{ lg/Gt/tf
lbg] a+s
} sf] of]hgf /x]sf] 5 . ;dLIff jif{sf] cGTodf a+s
} sf]
s'n jrt vftf ;+Vof @!,*&,)!( /x]sf] 5 . a+s } sf] rNtL
tyf art lgIf]kn] s'n lgIf]ksf] $%=!& k|ltzt lx:;f
cf]u6]sf] 5, h'g cl3Nnf] jif{ $@=## k|ltzt /x]sf] lyof] .
o; jif{sf] ;du| jfl0fHo a+s } x?sf] s'n lgIf]k j[l4df a+s} n]
&=(^ k|ltzt lx:;f xfl;n u/L jfl0fHo a+s } x?sf] s'n
lgIf]kdf ^=@ k|ltzt ahf/ lx:;f cf]u6\g ;kmn ePsf] 5, h'g
cl3Nnf] jif{ ^=!& k|ltzt -;dLIff cjlwdf jfl0fHo a+s } x?df
uflePsf cGo Ohfhtkq k|fKt ;+:yfx?sf] lgIf]knfO{ ;d]t
;f]xL cjlwsf] ;du| jfl0fHo a+s } sf] lgIf]kdf u0fgf ul/Psf]
5_ lyof] .
g]kfn /fi6« a+s
} sf] lgb]z
{ g cg';f/ cfiff9 d;fGt @)&&
;Dddf s'n lgIf]kdf ;+:yfut lgIf]ksf] cg'kft a9Ldf %)
k|ltzt sfod /fVg' kg]d{ f a+s
} n] ;kmntfk'js
{ JolQmut tyf
;+:yfut lgIf]k cg'kft tf]ss ] f] ;Ldf leq} /xg] ul/
lgDg adf]lhd sfod u/]sf] 5 M
lgIf]ksf] k|sf/ k|ltzt
JolQmut lgIf]k ^#µ
;+:yfut lgIf]k #&µ
a+s
} n] b]ze/ 5l/P/ /x]sf ;—;fgf lgIf]k ;+sngdf
laz]if hf]8 lbO{ lgIf]ksf] cfwf/ dha't agfO{ cfÇgf]
lgIf]k a9fpg] tkm{ cfÇgf] Wofg s]lGb|t ul//x]sf] 5 /
o;n] a+s} sf] sf]ifsf] nfutdf klg ;'wf/ cfpg] ck]Iff
u/]sf] 5 .
• shf{ tyf shf{ gf]S;fgL Joj:yf
;dLIff cjlwdf a+s } sf] s'n shf{ /sd cl3Nnf] jif{sf]
t'ngfdf !^ k|ltztn] j[l4 eO{ ? !&#=&$ ca{ k'us ] f] 5 .
;f]xL cjlwdf jfl0fHo a+s } x?sf] cf};t j[l4 !@ k|ltzt
/x]sf] 5 . ;dLIff jif{df o; a+s } n] xfl;n u/]sf] !^
k|ltzt j[l4 a+l} sË If]qsf] cf};t eGbf dfly /x]sf] 5 .
a+s
} n] cfÇgf] shf{ /0fgLlt adf]lhd o; jif{ l/6]n a}l+ sË
shf{df @# k|ltzt, ;fgf tyf demf}nf shf{df !% k|ltzt
tyf ljkGg ju{ shf{df #@ k|ltztsf] j[l4 xfl;n u/]sf]
5 eg] skf]/{ 6] shf{df * k|ltztn] sdL cfPsf] 5 .
cfÇgf] bL3{sfnLg /0fgLlt cg'?k a+s
} n] sd hf]lvdo'Qm
l/6]n tyf pTkfbgd"ns ;fgf tyf demf}nf shf{nfO{ yk
;/nLs[t agfpg'sf ;fy} u|fxssf] dfu klxrfg u/L gofF
 28
shf{ of]hgfx? NofO{ u|fxssf] dfem klxnf] /f]hfO{sf] a+s
}
aGg] nIo lnPsf] 5 . ;f]xL /0fgLlt cg'?k a+s
} n] o; jif{
shf{ k|lqmofnfO{ ;xh agfpg'sf ;fy} shf{sf] bfo/f
km/flsnf] agfO{ shf{df hf]8 lbO{ s'n l/6]n shf{df @#
k|ltztsf] j[l4 xfl;n u/]sf] 5 .
g]kfn /fi6« a+s } n] s[lifdf !) k|ltzt / s[lif afx]s
tf]lsPsf cGo k|fyldstfk|fKt If]qdf !% k|ltzt tf]ss ] f]
df o; a+s } sf] pQm If]qdf shf{ nufgL qmdzM !)=@#
tyf !(=*! k|ltzt /x]sf] 5 . ;fy} ljkGg ju{ shf{
tkm{sf] nufgL s'n nufgLsf] % k|ltzt x'gk' g]{ k|fjwfg
/x]sf]df o; a+s } sf] pQm shf{df !#=)^ k|ltzt nufgL
/x]sf] 5 .
shf{ g]kfn /fi6« a+s
} n] tf]ss
] f] a+}s shf{
l;df -k|ltztdf_ -k|ltztdf_
s[lif !) !)=@#
phf{ tyf ko{6g !% !(=*!
ljkGg ju{ shf{ % !#=)^
;fy}, g]kfn /fi6« a+}sn] ;do ;dodf tf]Sg] ljleGg
If]qx?sf] shf{sf] nufgL l;df xfl;n ug{ o; a+}s
k|lta4 /x]sf] 5 .
;dLIff cjlwdf a+}ssf] s'n shf{ gf]S;fgL Joj:yf
cl3Nnf] jif{sf] ?= !=*& ca{af6 a9]/ ? @=(( ca{
k'u]sf] 5 . o; cfly{s jif{df ? ! ca{ !! s/f]8 shf{
gf]S;fgL Joj:yf vr{sf] ?kdf n]lvPsf] 5 . s'n shf{
gf]S;fgL Joj:yf s'n lgliqmo shf{sf] cg'kft @@*
k|ltzt /x]sf] 5 . cl3Nnf] jif{ )=$^ k|ltzt /x]sf]
s'n v/fa shf{ / s'n shf{sf] cg'kftdf o; jif{ j[l4
eO{ )=&% k|ltzt sfod ePsf] 5 .
a+}sn] cjnDag u/]sf] bL3{sfnLg /0fgLlt cg'?ksf]
nIo xfl;n ug{ Granular shf{ nufgLnfO{ k|fyldstfdf
/fv]sf] 5 . ;f]xL /0fgLlt cg'?k eljiodf pTkGg x'g
;Sg] shf{ hf]lvdnfO{ dWogh/ ub}{ a+}ssf] v/fa shf{
tyf shf{ gf]S;fgLnfO{ Go"gLs/0f ug]{ p2]Zosf ;fy
shf{ c;'nL tyf Joj:yfkg k|lqmofnfO{ yk ;'b[9 tyf
;an agfPsf] 5 .
• nufgL
;dLIff cjlwdf a+}ssf] s'n nufgL cl3Nnf] jif{sf]
t'ngfdf %* k|ltztn] j[l¢ eO{ ? #)=%* ca{ k'u]sf] 5 .
s'n nufgL dWo] 6]«h/L lan, ;/sf/L lan C0fkq tyf
cGo nufgLtkm{ qmdzM @ k|ltzt, *% k|ltzt / !#
k|ltzt nufgL /x]sf] 5 .
@µ
!#µ
*%µ
;/sf/L lan C0fkq
6]«h/L lan
cGo nufgL
;/sf/L C0fkq tyf 6]h« /L laN;sf] k|ltkmn tyf
nufgLsf cj;/x? Go"g /x]sf] kl/l:yltdf o; a+s } n]
nufgLof]Uo /sdsf] plrt ;b'kof]u, nufgLdf ljljwtf
ckgfpg' tyf 36\bf] nufgLsf] k|ltkmndf 6]jf lng]
lx;fan] pRr ;t{stf cjnDag u/L cfÇgf] nufgLsf]
bfo/f km/flsnf] u/fpb} uPsf] 5 .
a+s
} n] Do'rc' n km08 tyf z]o/df ? @=&^ ca{ nufgL
u/]sf] 5 . kFh" L ahf/df ul/Psf] nufgL d'VotM nfef+zsf]
?kdf bLuf] k|ltkmn lbg] Ifdtf ePsf sDkgLx?df /x]sf
5g\ / a+s
} n] ;dLIff cjlwdf pQm nufgLx?af6 ? $=#(
s/f]8 gub nfef+z k|fKt u/]sf] 5 .
• Jofh cfDbfgL
;dLIff cjlwdf a+s } sf] Jofh cfDbfgL & k|ltztn] j[l4
eO{ ? @)=&@ ca{ k'us ] f] 5 . ;dLIff cjlwdf a+s} sf]
shf{tkm{sf] Jofh cfDbfgL ^ k|ltztn] j[l4 eO{ ? !(=$^
ca{ k'us] f] 5 eg] nufgLtkm{sf] Jofh cfDbfgL $$
k|ltztn] j[l4 eO{ ? () s/f]8 k'us ] f] 5 .
;dLIff cjlwdf shf{ nufgLsf] If]qdf ;d]t Go"g Jofhb/
/xg] skf]/{ 6] shf{nfO{ clws k|ltkmn cfpg] l/6]n tyf
;fgf / demf}nf Joj;fo shf{n] lj:yflkt ub}{ nu]sf]
sf/0fn] shf{ !^ k|ltztn] j[l4 x'bF f shf{tkm{sf] Jofh
cfDbfgL & k|ltztn] j[l4 ePsf] 5 ;fy} a+s } n] Go"g
k|ltkmn /x]sf] 6]h« /L laN;sf] nufgLnfO{ pRr k|ltkmn
k|fKt x'g] ;/sf/L lan C0fkq nufgLaf6 k|lt:yfkg ub}{

nufgLtkm{sf] Jofh cfDbfgL $$ k|ltztn] j[l4 sfod
ug{ ;kmn ePsf] 5 .
• Jofh vr{
;dLIff cjlwdf a+s } sf] Jofh vr{ ^ k|ltztn] j[l4 eO{
? !#=!@ ca{ k'us ] f] 5 . ;dLIff cjlwdf a+s } sf]
lgIf]ktkm{sf] Jofh vr{ $ k|ltztn] j[l4 eO{ ? !@=)*
ca{ k'us
] f] 5 eg] C0fkqtkm{sf] Jofh vr{ ^% k|ltztn]
j[l4 eO{ ? (@=&# s/f]8 k'us ] f] 5 h'g ;dLIff cjlwdf
? !=($ ca{sf] C0fkq Hff/L u/]sf] sf/0fn] ;[lht Jofh
vr{ xf] .
lgIf]kdf ePsf] j[l4, Go'g Jofh /x]sf] dfu lgIf]k vftf
36\g' tyf Go'g Jofh /x]sf] rNtL tyf jrt vftfsf]
cg'kftdf pRr Jofh cfh{g ug]{ d'2tL lgIf]kdf ePsf]
j[l4, C0fkq lgisfzgsf sf/0f ;dLIff cjlwdf a+s } sf]
s'n lgIf]k !& k|ltztn] j[l4 x'bF f a+s} sf] Jofh vr{
;dLIff cjlwdf ^ k|ltztn] j[l4 /xg uof] .
a+s
} n] cjnDag u/]sf] bL3{sfnLg /0fgLlt cg'?k a+s } sf]
s'n lgIf]kdf rNtL tyf jrt vftfsf] cg'kftdf j[l4
ub}{ hfg] nIo cg'?k a+s } sf] ljleGg cfsif{s
jrt lgIf]ksf of]hgfx? ;d]t u|fxs ;fd' NofPsf] 5 .
o;af6 cfufdL lbgx?df a}s + sf] lgIf]ksf] nfutdf
qmlds ;'wf/ cfO{ ;du| a+s } sf] sf]ifsf] nfut sd x'g]
ljZjf; a}s+ n] lnPsf] 5 .
• v'b Jofh cfDbfgL
;dLIff cjlwdf Jofkf/ Joj;fodf ePsf] j[l4 tyf
g]kfn /fi6« a}s
+ n] tf]ss
] f] Jofhb/ cGt/sf] l;dfnfO{
kfngf ul/ a+s} sf] s'zn Joj:yfkgaf6 v'b Jofhb/
cGt/nfO{ clwstd sfod /fVg] k|of;n] a+s } sf] v'b
Jofh cfDbfgL cl3Nnf] jif{sf] t'ngfdf ( k|ltztn] j[l4
eO{ ? &=^) ca{ sfod ePsf] 5 .
cfufdL lbgx?df pknAw sf]ifsf] cToflws ;b'kof]usf
nflu shf{ tyf lgIf]k cg'kftsf] plrt Joj:yfkg tyf
v'b Jofhb/ cGt/nfO{ laz]if hf]8 lbg] /0fgLlt a}s
+ n]
cjnDag u/]sf] 5 .
• v'b z'Ns tyf sldzg cfDbfgL
o; jif{ a+s
} n] v'b sldzg tyf cGo ;~rfng cfDbfgL
tkm{ ? @ ca{ $* s/f]8 cfh{g ug{ ;kmn ePsf] 5, h'g
cl3Nnf] jif{sf] t'ngfdf !& k|ltztsf] j[l4 xf] . shf{,
8]la6 sf8{, qm]l86 sf8{, /]ld6\ofG; cflbaf6 cfh{g x'g]
cfDbfgL a+s
} sf] u}x| sf]ifdf cfwfl/t ePsf]n] o; If]qdf
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 29
a}s
+ n] cfÇgf] /0flgltnfO{ s]lGb|t u/]sf] lyof] . kmn:j?k
;dLIff jif{df a+s
} n] pT;fxhgs j[l4 xfl;n u/]sf] 5 .
;dLIff cjlw sf] cGTo ;Dd a}s + n] !@,)!,@^^
j6f df]afO{n a}l+ sË, (,*)( j6f qm]l86 sf8{, *,^^,)&(
j6f 8]la6 sf8{, !,!@,@)$ j6f O{G6/g]6 a}l+ sË, #,&%*
j6f POS, / !%,)*! j6f QR code u|fxsx?nfO{ ;]jf
k|bfg ug{ ;kmn ePsf sf/0fn] v'b z'Ns tyf sldzgdf
pTs[i6 glthf xfl;n ug{ ;kmn ePsf] 5 .
a+s
} n] cfh{g ug]{ v'b d'gfkmfdf sldzg tyf cGo
;~rfng cfDbfgLsf] lx:;f a9fpg] /0fgLlt cg'?k a+s
} n]
;dLIff cjlwdf ljleGg gjLgtd ;]jf tyf ;'ljwf
la:tf/ ug{s
' f ;fy} ljBdfg ;]jfdf klg ;do ;fk]If
kl/dfh{g u/]sf] 5 .
• cGo ;~rfng cfDbfgL
;dLIff cjlwdf a+s } sf] cGo ;~rfng cfDbfgL @#&
k|ltztn] j[l4 eO{ ? @%=%( s/f]8 k'us ] f] 5, h'g cl3Nnf]
jif{ ? &=^) s/f]8 /x]sf] lyof] . a+s
} sf] cGo ;~rfng
cfDbfgLdf lwtf]kq nufgL laqmL tkm{sf] cfDbfgLsf] lx::ff
(# k|ltzt /x]sf] 5 eg] j}bl] zs d'bf| sf] 6]l« 8Ë tkm{sf]
cfDbfgLsf] lx::ff ! k|ltzt /x]sf] 5 .
• sd{rf/L vr{
;dLIff cjlwdf a+s } sf] s'n sd{rf/L vr{ !& k|ltztn]
j[l4 eO{ ? @=(! ca{ k'us ] f] 5, h'g cl3Nnf] jif{ ? @=$*
cj{ /x]sf] lyof] .
ljleGg ljefu tyf zfvfdf cfjZos ;Lk ePsf]
sd{rf/Lsf] dfu tyf cefj kl/k"lt{ ug{sf nflu a+s } n]
;dLIff cjlwdf ljut jif{sf] t'ngfdf yk sd{rf/L
kbk"lt{ u/]sf] tyf a+s
} n] lgoldt ?kdf bIf sd{rf/Lsf]
kbf]GGftL tyf jflif{s sfo{ ;Dkfbg Ifdtfsf] d"NofÍg
u/]sf]n] o; jif{ sd{rf/L vr{df j[l4 ePsf] xf] . ;dLIff
cjlwdf sd{rf/L ;+Vof @,()* k'us ] f] 5 .
a+s
} n] sd{rf/Lx?sf] Ifdtf clej[l4 tyf lgoldt
tflnddf ljz]if ;hu /xL, sd{rf/Lx?sf] tflnddf
;dLIff cjlwdf ? ^=!( s/f]8 vr{ u/]sf] 5, h'g s'n
sd{rf/L vr{sf] -sd{rf/L af]g; ;lxt_ @=!# k|ltzt
x'g cfpF5 .
sd{rf/L g} a+s
} sf] ;a}eGbf d"Nojfg ;DklQ x'g\ eGg]
dfGotfnfO{ cfTd;ft ub}{ a+s]} sf] bL3{sfnLg /0fgLlt
cg'?k a+s
} nfO{ yk ;an / ;Ifd agfpg] p2]Zosf ;fy
 30
a+s
} nfO{ cfjZos yk hgzlQm tyf sd{rf/Lsf] Ifdtf
tyf ;Lk clej[l4sf nflu ul/Psf] vr{nfO{ a}s + n]
nufgLsf] ?kdf lnPsf] 5 / cfpFbf lbgx?df o;sf]
k|ltkmn Joj;fo / d'gfkmf j[l4sf] ?kdf k|fKt x'g] a}s
+ n]
ljZjf; lnPsf] 5 .
• Xf; tyf ckn]vg
;dLIff cjlwdf a+s } sf] x|f; tyf ckn]vg vr{ @$
k|ltztn] j[l4 eO{ ? @%=@& s/f]8 k'us ] f] 5, h'g
cl3Nnf] jif{ ? @)=$) s/f]8 /x]sf] lyof] . la:tfl/t
zfvf tyf sd{rf/L yksf sf/0f l:y/ ;DklQdf cl3Nnf]
jif{sf] ?=@=^( ca{df @$ k|ltztsf] j[l4 eO{ ?=#=#$
ca{ k'us] f]n] Xf; tyf ckn]vg vr{df j[l4 b]lvPsf] xf] .
• cGo ;~rfng vr{
;dLIff cjlwdf a+s } sf] cGo ;~rfng vr{ !% k|ltztn]
j[l4 eO{ ? !=(& ca{ k'us ] f] 5, h'g cl3Nnf] jif{ ? !=&!
ca{ /x]sf] lyof] . o; jif{ a+s} sf] sd{rf/Ldf ePsf] j[l4,
yk ePsf gofF zfvf, Joj;fodf j[l4 xfl;n ug]{ nIo
cg'?k Joj;fo k|j4{ gsf nflu ul/Psf] sfo{x? nufotsf
sf/0fx?n] ubf{ s'n ;~rfng vr{ j[l4 ePsf] xf] .
tTsfnsf nflu pQm vr{ pRr b]lvP tfklg a+s } n] u/]sf]
nufgLn] cfufdL lbgdf a+s } sf] Joj;fo j[l4df 6]jf
k'¥ofpg] tyf sfo{ljlw ;fdfGoLs/0f tyf ;xhLs/0f eO{
s'n nfut 36\g uO{ a+s } sf] ljQLo glthfdf ;sf/fTds
c;/ kg]{ ck]Iff a+s
} n] u/]sf] 5 .
• nfut tyf cfDbfgLsf] cg'kft
;dLIff cjlwdf a+s } sf] nfut tyf cfDbfgLsf] cg'kft
!=*$ laGb'n] j[l4 x'bF f $*=)^ k|ltzt k'us
] f] 5, h'g
cl3Nnf] jif{ $^=@@ k|ltzt /x]sf] lyof] .
;~rfng vr{df cfPsf] !& k|ltzt j[l4n] nfut tyf
cfDbfgLsf] cg'kftdf j[l¢ ePsf] xf] . lb3{sflng /0fgLlt
“VISION 18-22" cg';f/ o; cg'kftnfO{ qmdzM 36fpFb}
nlug] 5 .
• gfkmf÷gf]S;fg afF8kmfF8 ljj/0f
a+s
} n] o; cfly{s jif{df ? #=)(( ca{ v'b d'gfkmf cfh{g
u/]sf] 5 / o; d'gfkmfsf] afF8kmfF8 ljj/0f lgDg cg';f/
/x]sf] 5 M
/sd ? bz nfvdf
ljj/0f o; jif{ ut jif{
;l~rt d'gfkmf -z'?sf] df}Hbft_ 2,113 944
o; jif{sf] v'b gfkmf 3,099 3,023
k"hF Lut hu]8f sf]ifaf6 /sdfGt/ – –
cGo lj:t[t cfDbfgL 30 –
-O{lSj6L pks/0fsf] nufgLdf nfe_
z]o/ lk|ldodaf6 /sdfGt/ – –
hDdf 5,242 3,967
afF8kmfF8 M
;fwf/0f hu]8f sf]if 620 605
;6xL 36a9 sf]if 1 1
Pg cfO{ ;L Plzof aG8 lkmtf{ hu]8f sf]if 683 131
:yug s/ hu]8f sf]if – -42_
nufgL ;dfof]hg sf]if 94 12
;fdflhs pQ/bfloTj sf]if 31 30
lgodgsf/L sf]if -23_ 272
gub nfef+z e'QmfgL 976 42
af]g; z]o/ lat/0f 883 803
;l~rt d'gfkmf -clGtd df}Hbft_ 1,976 2,113
a+s
} n] o; jif{sf] v'b gfkmfsf] @) k|ltzt cyf{t ? ^@
s/f]8 ;fwf/0f hu]8f sf]ifdf tyf ;6xL 36a9 sf]if,
Pg cfO{ ;L Plzof aG8 lkmtf{ hu]8f sf]if, ;fdflhs
pQ/bfloTj sf]if tyf lgodgsf/L sf]ifdf qmdzM
? %=&@ nfv, ? ^*=# s/f]8, ? #=! s/f]8 / ? –@=#
s/f]8 af8FkmfF8 u/]sf] 5 .
Gf]kfn /fi6« a}s
+ sf] lgb]z
{ g ^=!^ adf]lhd v'b gfkmfsf] !
k|ltzt /sd ;fdflhs pQ/bfloTj sf]ifdf hDdf ug{' kg]{
Joj:yf cg'?k, a}s + n] ? #=! s/f]8 pQm sf]ifdf /sdfGt/
u/]sf] 5 . pQm sf]ifaf6 a+s } n] rfn' cfly{s jif{df /fi6«
a+s
} n] tf]s] adf]lhd ljleGg ;fdflhs pQ/bfloTj sfo{df
vr{ u/L cfÇgf] ;fdflhs pQ/bfloTjsf sfo{x? cufl8
a9fpg] of]hgf /x]sf] 5 .
dflysf ;Dk'0f{ /sdfGt/ tyf afF8kmfF8 kl5 a+s
} sf]
;l~rt d'gfkmf ? !=(* ca{ /x]sf] 5 .

-v_ /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sf/f]af/nfO{
k/]sf] c;/
!= ljZj cy{tGq
sf]le8–!( ;+qmd0f lgoGq0f tyf /f]syfdsf nflu
ljZjJofkL ?kdf cjnDag ul/Psf pkfox?af6
pTkfbgb]lv cfk"lt{;Ddsf >[v + nf cj?4 eO{ ljZj
cy{tGq ;+sr ' gdf uPsf] 5 . cGt/f{li6«o d'bf| sf]ifn] h'g
@)@) df cBfjlws u/]sf] jN8{ Osf]gf]lds cfp6n's
cg';f/ ;g\ @)@) df ljZj cy{tGq $=( k|ltztn]
;+sr ' g x'g] k|If]k0f u/]sf] 5 . ljsl;t d'ns ' x?sf]
cy{tGq ;g\ @)!( df !=& k|ltztn] lj:tf/ ePsf]df
;g\ @)@) df * k|ltztn] ;+sr ' g x'g] cGt/f{li6«o d'bf| sf]
ifsf] k|If]k0f 5 . pbLodfg tyf ljsf;zLn cy{tGq ;g\
@)!( df #=& k|ltztn] j[l4 ePsf]df ;g\ @)@) df
# k|ltztn] ;+sr ' g x'g] k|If]k0f 5 . PlzofnL cy{tGq
;g\ @)@) df !=^ k|ltztn] ;+sr ' g x'g] cGt/f{li6«o
d'bf| sf]ifsf] k|If]k0f 5 . o;dWo] ef/tsf] cy{tGq $=%
k|ltztn] ;+sr ' g x'g] / rLgsf] cy{tGq ! k|ltztn]
lj:tf/ x'g] k|If]k0f 5 . g]kfnsf] cfly{s j[l4 eg] !
k|ltztdf ;Lldt x'g] cGt/f{li6«o d'bf| sf]ifsf] k|If]k0f
5 . sf]le8–!( sf sf/0f ;dli6ut dfudf ;+sr ' g
cfpg'sf ;fy} k]6f« l] nod kbfy{sf] d"Nodf ;d]t lu/fj6
cfPsf]n] d'bf| :kmLlt s]xL Go"g /x]sf] 5 . cGt/f{li6«o
d'bf| sf]ifn] ljsl;t cy{tGqx?df ;g\ @)!( df !=$
k|ltzt d'bf| :kmLlt /x]sf]df ;g\ @)@) df )=# k|ltzt
x'g] k|If]k0f u/]sf] 5 . pbLodfg tyf ljsf;zLn
cy{tGqx?df pkef]Qmf d'bf| :kmLlt ;g\ @)!( sf] %=!
k|ltztsf] t'ngfdf ;g\ @)@) df $=$ k|ltzt /xg]
k|If]k0f 5 . ljZj cy{tGqdf b]lvPsf r'gf}tLx? ;fdgf
ug{ clwsf+z d'ns ' x?n] lj:tf/sf/L df}lb|s Pjd\ ljQ
gLlt cjnDag u/]sf 5g\ . sf]le8–!( ;+s6af6 l;lh{t
clglZrttfsf jfah'b w]/} d'ns ' x?n] cfly{s lqmofsnfk
;xh agfpg aGbfaGbL nufotsf Joj:yfx? qmdzM
v'sn' f] agfpFb} nu]sf 5g\ .
@= b]zsf] cfly{s cj:yf
s= s'n ufx{:Yo pTkfbg tyf d'bf| :kmLlt
cfly{s jif{ @)&%÷&^ df & k|ltzt cfly{s j[l4 xfl;n
ePsf]df cfly{s jif{ @)&^÷&& df @=@* k|ltztdf
;Lldt /x]sf] s]Gb|Lo tYofÍ ljefusf] k|f/lDes cg'dfg
5 . s[lif If]qsf] j[l4b/ @=^ k|ltzt, pBf]u If]qsf]
#=@ k|ltzt tyf ;]jf If]qsf] j[l4b/ @ k|ltzt /x]sf]
cg'dfg 5 . cfly{s jif{ @)&^÷&& df s'n ufx{:Yo
pTkfbg;Fusf] s'n ufx{:Yo artsf] cg'kft !*=!
k|ltzt / s'n /fli6«o artsf] cg'kft $^ k|ltzt
/x]sf] cg'dfg 5 . cl3Nnf] jif{ oL cg'kftx? qmdzM
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 31
!( k|ltzt / $*=( k|ltzt /x]sf lyP . cfly{s jif{
@)&^÷&& df s'n ufx{:Yo pTkfbgdf s'n l:y/ k'hF L
lgdf{0fsf] cg'kft @*=! k|ltzt / s'n k'hF L lgdf{0fsf]
cg'kft %)=@ k|ltzt /x]sf] cg'dfg 5 . cl3Nnf] jif{ oL
cg'kftx? qmdzM ##=& k|ltzt / %^=^ k|ltzt /x]sf
lyP . @)&& h]7df jflif{s ljGb'ut pkef]Qmf d'bf| :kmLlt
$=%$ k|ltzt /x]sf] 5 . cfly{s jif{ @)&^÷&& sf]
P3f/ dlxgfdf cf};t pkef]Qmf d'bf| :kmLlt ^=@* k|ltzt
/x]sf] 5 . cl3Nnf] jif{sf] ;f]xL cjlwdf o:tf] d'bf| :kmLlt
$=%! k|ltzt /x]sf] lyof] .
cfly{s jif{ @)&^÷&& sf] P3f/ dlxgfdf lgof{t )=@
k|ltztn] a9]/ ?= ** ca{ / cfoft !%=# k|ltztn]
36]/ ?= !,!)) ca{ *! s/f]8 ePsf] 5 . o; cjlwdf
Jofkf/ 3f6fdf !^=$ k|ltztn] ;'wf/ cfPsf] 5 eg]
ljk|i] f0f cfk|jfx # k|ltztn] 36]/ ?= &&$ ca{ *&
s/f]8 sfod ePsf] 5 . cfly{s jif{ @)&^÷&& sf]
P3f/ dlxgfdf rfn' vftf 3f6f ?= &! ca{ ^$ s/f]8
/ zf]wgfGt/ art ?= !&( ca{ #& s/f]8 sfod
ePsf] 5 . cfly{s jif{ @)&%÷&^ sf] ;f]xL cjlwdf
rfn' vftf 3f6f ?= @$( ca{ * s/f]8 / zf]wgfGt/
3f6f ?= () ca{ *# s/f]8 /x]sf] lyof] . @)&& h]7
d;fGtdf s'n ljb]zL ljlgdo ;l~rt ?= !,#)^ ca{ $^
s/f]8 -cd]l/sL 8n/ !) ca{ &( s/f]8_ k'us ] f] 5 .
cfly{s jif{ @)&^÷&& sf] P3f/ dlxgfsf] cfoftnfO{
cfwf/ dfGbf a}l+ sË If]q;Fu sfod /x]sf] ljb]zL ljlgdo
;l~rlt !#=# dlxgfsf] j:t' tyf !!=& dlxgfsf] j:t' /
;]jf cfoft wfGg kof{Kt x'g] b]lvPsf] 5 . @)&^ c;f/
d;fGtsf] t'ngfdf @)&& c;f/ d;fGtdf cd]l/sL
8n/;Fu g]kfnL ?k}ofF (=!% k|ltztn] cjd"Nog eO{
cd]l/sL Ps 8n/sf] vl/b b/ ?= !@)=#& k'us ] f] 5 .
v= ljQLo If]qsf] cj:yf
cfly{s jif{ @)&^÷&& sf] P3f/ dlxgfdf a}s tyf
ljQLo ;+:yfsf] lgIf]k kl/rfng !#=# k|ltztn] j[l4
eO{ ?= #^^^ ca{ ^@ s/f]8 k'us ] f] 5 . cl3Nnf] jif{sf]
;f]xL cjlwdf ;d]t lgIf]k kl/rfng !#=# k|ltztn]
j[l4 eO{ ?= #!)% ca{ &$ s/f]8 k'us ] f] lyof] . cfly{s
jif{ @)&^÷&& sf] P3f/ dlxgfdf a}s tyf ljQLo
;+:yfsf] nufgLdf /x]sf] shf{ !)=& k|ltztn] j[l4 eO{
?= #!&@ ca{ (* s/f]8 k'us ] f] 5 . cl3Nnf] jif{sf]
;f]xL cjlwdf o:tf] shf{ !*=@ k|ltztn] a9]/ ?= @*#^
ca{ & s/f]8 k'us] f] lyof] . @)&^ r}t d;fGtdf a}s +
tyf ljQLo ;+:yfsf] nufgLdf /x]sf] shf{dWo] ?= !%
nfv;Ddsf] shf{ !% k|ltzt, ?= !% nfv b]lv ?= %)
nfv;Ddsf] shf{ @$=( k|ltzt, ?= %) nfvb]lv ?= !
 32
s/f]8;Ddsf] shf{ !)=@ k|ltzt, ?= ! s/f]8b]lv ?= %
s/f]8;Ddsf] shf{ @@=# k|ltzt / ?= % s/f]8 dflysf]
shf{ @&=^ k|ltzt /x]sf] 5 . @)&& h]7 d;fGtdf a}s + a}s
tyf ljQLo ;+:yf -n3'ljQ ljQLo ;+:yfx? ;d]t_ sf]
r'Qmf k'hF L @)&^ c;f/sf] t'ngfdf *=@ k|ltztn] j[l4
eO{ ?= #$( ca{ %( s/f]8 k'us ] f] 5 . To;}u/L, o;
cjlwdf k'hF Lsf]if (=* k|ltztn] a9]/ ?= %!* ca{ %
s/f]8 sfod ePsf] 5 . @)&& h]7 d;fGtdf jfl0fHo
a}s
+ x?sf] k'hF L sf]if kof{Kttf cg'kft !#=$ k|ltzt,
ljsf; a}s + x?sf] !#=$ k|ltzt / ljQ sDkgLx?sf]
!*=& k|ltzt /x]sf] 5 . @)&^ c;f/ d;fGtdf oL
cg'kftx? qmdzM !$ k|ltzt, !^ k|ltzt / @)=$
k|ltzt /x]sf lyP . a}s + tyf ljQLo ;+:yfx?sf] lgliqmo
shf{ cg'kft @)&^ c;f/ d;fGtdf !=%@ k|ltzt
/x]sf]df @)&^ r}t d;fGtdf !=*! k|ltzt k'us ] f] 5 .
@)&^ r}t d;fGtdf jfl0fHo a}s + x?sf] lgliqmo shf{
cg'kft !=&@ k|ltzt, ljsf; a}s + x?sf] !=$* k|ltzt
/ ljQ sDkgLx?sf] ^=&^ k|ltzt /x]sf] 5 . a}s + tyf
ljQLo ;+:yfsf zfvf lj:tf/;Fu} ljQLo kx'r F a9]sf]
5 . a}s + tyf ljQLo ;+:yfsf] zfvf ;+Vof @)&^ c;f/
d;fGtdf *,^*^ /x]sf]df @)&& h]7 d;fGtdf (,&!^
k'us] f] 5 . pQm cjlwdf k|lt a}s+ zfvf hg;+Vof #,#^#
af6 36]/ #,)&% sfod ePsf] 5 .
cfly{s jif{ @)&^÷&& df lj:t[t d'bf| k|bfosf] jflif{s
j[l4b/ !* k|ltztdf ;Lldt ug]{ nIo /flvPsf]df @)&&
h]7 d;fGtdf jflif{s ljGb'ut j[l4b/ !&=% k|ltzt /x]sf]
5 . df}lb|s If]qaf6 k|jfx x'g] shf{dWo] cfGtl/s shf{sf]
j[l4b/ @$ k|ltzt / lghL If]qtk{msf] shf{sf] j[l4b/
@! k|ltztdf ;Lldt ug]{ k|If]k0f ul/Psf]df @)&& h]7
d;fGtdf oL shf{sf] jflif{s ljGb'ut j[l4b/ qmdzM !^=(
k|ltzt / !# k|ltzt /x]sf] 5 . cfly{s jif{ @)&^÷&&
df ?= @!( ca{ !% s/f]8 t/ntf k|jfx ePsf] 5 .
o; cGt{ut l/kf]dfkm{t ?= !!% ca{ *& s/f]8 / :yfoL
t/ntf ;'ljwfdfkm{t ?= !)# ca{ @* s/f]8 k|jfx ePsf]
5 . cfly{s jif{ @)&^÷&& df ?= &* ca{ t/ntf
k|zf]rg ePsf] 5 . o; cGtu{t l/e;{ l/kf]dfkm{t ?= $*
ca{ / lgIf]k ;+sng af]nsjf]ndfkm{t ?= #) ca{ k|zf]rg
ePsf] 5 . cfly{s jif{ @)&^÷&& df o; a}s + n] jfl0fHo
a}s
+ x¿af6 cd]l/sL 8n/ $ ca{ @) s/f]8 v'b vl/b
u/L ?= $(@ ca{ @$ s/f]8 t/ntf k|jfx u/]sf] 5 .
;f]xL cjlwdf kl/jTo{ ljb]zL d'bf| laqmL u/L ?= $$@
ca{ !# s/f]8sf] ef=?= vl/b u/]sf] 5 . cfly{s jif{
@)&^÷&& df jfl0fHo a}s + x¿aLr ?= !,%)! ca{ $%
s/f]8 / a}s+ tyf ljQLo ;+:yfx¿ -jfl0fHo a}s + x¿aLr
afx]s_ aLr ?= !@( ca{ $) s/f]8sf] cGt/a}s + dfUf{ sf7df8f},+ k'tln;8s sf7df8f},+ 9'Ëw] f/f g/;/L
sf/f]af/ ePsf] 5 . @)&& c;f/df (!–lbg] 6«h] /L
ljnsf] efl/t cf};t Jofhb/ !=@& k|ltzt / jfl0fHo
+ x¿aLrsf] efl/t cf};t cGt/a}s + b/ )=#% k|ltzt
/x]sf] 5 . @)&^ c;f/df oL b/x? qmdzM $=(&
k|ltzt / $=%@ k|ltzt /x]sf lyP . jfl0fHo a}s+ x?sf]
cf};t cfwf/ b/ @)&^ c;f/df (=%& k|ltzt /x]sf]
df @)&& h]7df *=^^ k|ltzt sfod ePsf] 5 . To;}
u/L @)&& h]7df shf{sf] efl/t cf};t Jofhb/ !)=$#
k|ltzt / lgIf]ksf] efl/t cf};t Jofhb/ ^=!& k|ltzt
sfod ePsf] 5 . @)&^ c;f/df shf{sf] efl/t cf};t
Jofhb/ !@=!# k|ltzt / lgIf]ksf] efl/t cf};t Jofhb/
^=^) k|ltzt /x]sf lyP .
u= k|ltj]bg tof/ ePsf] ldlt;Dd rfn' jif{sf] pknlJw /
eljiodf ug'{ kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf]
wf/0ff,
ldlt @)&& cfiff9 d;fGtkl5 a}s + sf] lxtnfO{ tflTjs
c;/ kg]{ s'g} klg 36gf /x]sf] 5}g .
rfn' cfly{s jif{sf] k|yd q}df;sf] cj:yf cl3Nnf] jif{sf]
;f]xL cjlw;Fu t'ngf ubf{ lgDg cg'?k /x]sf] 5 M
zLif{s c;f]h d;fGt c;f]h d;fGt j[l¢
@)&^ @)&& -k|ltztdf_
s'n lgIf]k 184=77 246=15 33
s'n shf{ ;fk6 162=89 203=56 25
!= zfvf lj:tf/
a+s } n] cfÇgf] bL3{sfnLg /0fgLlt cg'?k, zfvf ;~hfndf
Jofks j[l4 ub}{ ;dLIff cjlwdf a+s } n] #$ gofF zfvf
lj:tf/ u/]sf] 5 . a+s } sf] sfo{ If]q, ;~hfn la:tf/
tyf Joj:yfkgsf nflu cfjZos plrt lbzflgb]z {
tyf j}1flgs k|0ffnL cjnDag ug{sf nflu lj:tf/
tyf Joj:yfkg gLlt nfu' u/L ;f]xL cg'?k sfo{x?
ul//x]sf] 5 .
;dLIff cjwLdf a}s + n] !^@ gofF ATM vf]nL zfvf /lxt
a}l+ sË ;]jfdf 6]jf k'¥ofPsf] 5 .
;dLIff jif{df a+s } n] a'l9u+uf df]/ª, u|fdyfd df]/ª,
b]jfgu+h ;'G;/L, xl/k'/ ;n{fxL, s6xl/of /f}tx6, u}8+ fxj
?kGb]xL, dxf/fhu+Gh slknj:t', kmlk{ª sf7df8f},+
;'Gbl/hn sf7df8f},+ 6\ofËnfkmfF6 sf7df8f},+ hL/ejfgL
k;{f, ltGr'nL sf7df8f},+ sfnf]kn' sf7df8f},+ gfukf]v/L
sf7df8f},+ wg'iffwfd hgsk'/, h'Dnf /f]8 ;'vt]{ , b/af/

rf]s sf7df8f},+ v;Lahf/ a/lkkn rf}tf/L sf7df8f},+
d+unahf/ nlntk'/, g/]kmf6 sf7df8f},+ af]x/f6f/
sf7df8f},+ df5fkf]v/L sf7df8f},+ :joDe' sf7df8f},+ dWo
afg]Zj/ sf7df8f},+ 1fg]Zj/ sf7df8f},+ ;fg]kf sf7df8f},+
nugv]n sf7df8f},+ cgfdgu/ sf7df8f},+ ?s'dsf]6
?s'd -k'a_{ , ;Nn]/L ;f]nv
' D' a', b}nv
] zfvfx? la:tf/
u/]sf] 5 .
o;/L la:tfl/t zfvf ;~hfnn] b]zsf] ;'ud If]qdf dfq
geO{ b'ud{ If]qdf ;d]t a+l} sË ;'ljwfsf] kxFr
' k'Ug] /
g]kfn ;/sf/n] cjnDag u/]sf] ljQLo ;dfj]zLtfdf
;d]t 6]jf k'Ug] a+s
} sf] 7x/ 5 .
@= ;]jf lj:tf/
a}s + n] u|fxssf] rfxgf tyf dfu adf]lhd u|fxsju{ ;dIf
gjLgtd, kl/dflh{t, e/kbf]{ tyf u'0f:t/Lo ;]jf k|bfg ub}{
cfO/x]sf] 5 . o;sf] lgldQ k|ljlwdf eO/x]sf] ljsf;,
u|fxsju{sf] cfjZostf, Jofkf/ Joj;fodf kl/jt{g
cg'?k l;h{gf ePsf cfjZostf cflb kIfx?sf] d"NofÍg
u/L cfÇgf] hgzlQmnfO{ ;Ifd agfpFb} u|fxsju{nfO{
;do ;fk]If ;]jf k|bfg ug{sf] lgldQ a}s + n] cg';Gwfg
tyf ljsf;sf] lg/Gt/tfnfO{ ;+:yfsf] Ps ljlzi6 kIfsf]
?kdf u|x0f u/]sf] 5 . u|fxs ;]jfdf ;'wf/ Nofpgsf]
lgldQ 5'§} Experience Enrichment ljefusf] u7g u/L
k|efjsf/L cg'udg ub}{ cfPsf] 5 . a+s } n] ;dLIff jif{df
qm]l86 sf8{, POS d]lzg tyf KIOSK h:tf ;]jfx?
Jofks ?kdf la:tf/ u/]sf] 5 .
#= gofF of]hgf
a+l} sË If]qsf] yk ;xh kxFr
' k'¥ofpg] nIosf ;fy a+s } n]
b]zsf ljleGg If]qx?df zfvf Pj+ PS;6]G;g sfp06/
vf]Ng] of]hgf agfPsf] 5 . rfn' cfly{s jif{df a}s
+ sf]
gofF zfvf, P6LPd, PS;6]G;g sfp06/ af6 u|fxsnfO{
ljZj;lgo ;]jf k|bfg ug{] nIo /x]sf] 5 . ;fy}, zfvf
la:tf/ tyf PS;6]G;g sfp06/ vf]Ng ;Dej gePsf
b'ud{ If]qx?df cfly{s ?kdf kxFr ' a9fpgsf nflu
zfvf /lxt ;]jf pknAw ug]{ ;f]r /fv]sf] 5 . a+s } sf]
;Dk"0f{ zfvfx?df P6LPd ;]jf pknAw u/fpg] of]hgf
/x]sf] 5 . ;dLIff cjlwdf a}s + n] æGo" lk|ldod ;'k/
rdTsf/Ls vftfÆ NofO{ artstf{x?nfO{ pRr k|ltkmn
lbPsf] 5 .
;fy} cfpFbf lbgdf ;d]t o:t} ;do ;fk]If tyf cfw'lgs
k|ljlw pGd'v ;]jf dfkm{t u|fxsju{sf] a+l} sË ;]jf
;'ljwfsf] cjwf/0ffnfO{ gofF cfofd lbg] k|of; ug]5{ f+} .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 33
a}s
+ n] cf j @)&^÷&& sf] nflu theme “Instrumental
foundation for big leap forward” /fv]sf] 5, h; cGtu{t
a}s
+ sf] Goal, Role, Sales, Support and Control
pQdaf6 cTo'Qddf k'¥ofpg] k|lta4Qf lnO{Psf] 5 .
$= k|ljlw ljsf; tyf ;"rgf Joj:yfkg k|ljlw
g]kfn cem} l8lh6n a+l} sË ;]jf k|jfxdf lasl;t d'ns '
eGbf k5f8L /x]sf] 5 . l5d]sL /fi6« ef/t / rLgsf]
bfFhf]df klg g]kfn cem} kl5 g} 5 . of] Eofs'd nfO{ k'/f
ug{ NIC ASIA Bank n] a}l+ s+· ;]jf k|jfxnfO{ yk gofF
prfO{ lbg tyf a}s + nfO{ hgtfd'vL agfpg æ;f]r abnf+Æ}
sf] gf/f ;lxt cfÇgf] digital channel nfO{ ;'b9[ u/fpg]
of]hgf cuf8L ;f/]sf] 5 . ;f] of]hgfsf] sfof{Gjog ;Fu}
a}s
+ n] g]kfndf l8lh6n a+l} sËsf] k"0f{ sfof{Gjog, gub
/lxt cfly{s ultlalwn] k"0f{tf / xft xftdf a}s + sf]
cjw/0ffnfO{ ;'lglZrt u/fpFb5 .
l8lh6n k|ljlwnfO{ cfÇgf] ;]jf k|jfxdf PsLs/0f u/]/
a+l} sË ;'lawf k|bfg ug]{ k|lqmofnfO{ lifestyle banking
elgG5 . NIC ASIA a}s + ;f] l8lh6n k|ljlwnfO{ cfTd;ft
ub}{ cfÇgf ;]jfx? x/]s JolQmsf] df]afOndf kx'r F lbg
cu|;/ /x]sf] 5 .
a+s
} n] cfÇgf] ;Dk"0f{ a+l} sË sfo{x?nfO{ Automation ug]{
/ sfuh /lxt sfof{no jftfj/0f agfpg] ;f]r lnPsf]
5 . a}s
+ cfÇgf] ;'rgf >f]t / tYof+s k|0ffnLsf] ;'/Iffk|lt
;b}j ;+jb] gzLn 5 . a}s+ n] ;"rgf k|ljlw gLlt (IT Policy)
nfu" u/]sf] 5 tyf a}s + sf] Data Centre Operation,
Hardware, Network Security tyf Computer System
;DaGwL ljifox?nfO{ a}s + sf] Internal Audit n] cfjlws
?kdf n]vfk/LIf0f ub{5 . ;fy}, a+s } n] cfÇgf] Information
System Audit lgoldt ?kdf u/fO{ cfÇgf] ;"rgf
Joj:yfkg tyf ;'/IffnfO{ yk dha't agfPsf] 5 .
%= dfgj ;+zfwg
a}s + n] cfÇgf] sd{rf/Lx?nfO{ ;b}j cfÇgf] dxTjk"0f{
;DklQsf] ?kdf lnPsf] 5 . a}s + sf] bL3{sfnLg /0fgLlt
cg'?k a9\bf] Jofkf/ tyf Jojl:yt zfvf lj:tf/
gLltsf sf/0fx?n] ubf{ of] jif{ klg a}s
+ df sd{rf/Lx?sf]
;+Vofdf j[l¢ ePsf] 5 . abln+bf] kl/j]z, ultlzn cfly{s
jftfj/0fdf cfÇgf] sd{rf/Lx?nfO{ ;do ;fk]If, bIf /
;Lko'Qm agfpg tyf sd{rf/Lx?sf] Ifdtf clej[l4sf
;fy;fy} k|fT] ;fxg ug{sf nflu a}s + n] ;do ;dodf
ljleGg cfGtl/s tyf jfx\o tflndx? pknAw u/fpFb+ }
cfPsf] 5 .
 34
;dLIff cjlwdf @,#%^ j6f cfGtl/s tflnd tyf **
j6f jfX\o / !% j6f cGt/f{li6«o tflndx?df a+s } sf
sd{rf/Lx? ;xefuL eO{ lghx?sf Ifdtf clej[l4 tyf
;Lk ljsf;df d2t k'us ] f] 5 . a+s
} n] sd{rf/Lsf] ;Lk
tyf Ifdtfsf] clej[l4 ug{sf nflu a+s } nfO{ 1fg xfl;n
ug]{ ynf]sf ?kdf ljsl;t ug{ / sd{rf/Ldf 1fg xfl;n
ug]{ ;+:sf/ a;fNg ljleGg sfo{x? u/]sf] 5 .
dfgj ;+zfwgsf] ljsf;n] b}lgs sfo{df ;xof]u ug]{
dfq geO{ a}s+ df gofF ;f]r, gofF k|ljlwx? leq\ofpg
d2t k'Ug] s'/fdf ;~rfns ;ldlt ljZj:t 5 . cfufdL
jif{x?df ;d]t sd{rf/Lx?sf] 1fg tyf Ifdtf j[l4sf
nflu cfGtl/s tyf jfx\o tflndx? lg/Gt/ ?kdf
;~rfng ul/g]5 . s'n sd{rf/Lx?sf] ;+Vof cfly{s jif{
@)&& cfiff9 d;fGt ;Dddf @,()* k'us ] f] 5 . a+s
} df
sfo{/t sd{rf/Lx?df %*=% k|ltzt k'?if / $!=%
k|ltzt dlxnf /x]sf 5g\ .
3= sDkgLsf] cf}Bf]lus jf Jofj;flos ;DaGw
a}sn] cfÇgf] Jofj;flos bfo/fnfO{ km/flsnf] kfb}{
hfgsf] nflu a}s+ sf] k|ult;Fu ;/f]sf/ /fVg] ;+3 ;+:yf
tyf cf}Bf]lus Jofj;flos k|lti7fgx?;Fu ;'dw'/ ;DjGw
:yflkt u/L ;f] ;DjGwnfO{ clej[l4 ub}{ nu]sf] / ;f]
qmdnfO{ eljiodf klg lg/Gt/tf lbg] of]hgf /fv]sf] 5 . o;}
qmddf o; a}s + Nepal India Chamber of Commerce,
Forum of Nepalese Bankers, Foreign Exchange
and Money Dealers Association, Nepal Bankers'
Association, Banking Promotion Committee,
Nepal Foreign Trade Association, Nepal Institute
of Company Secretaries, International Chamber of
Commerce Nepal, World Bank, International Finance
Corporation, Asian Development Bank, Federation
of Nepalese Chambers of Commerce and Industry
h:tf ;+:yfx?;Fu ;'dw'/ ;DaGwnfO{ lg/Gt/tf lbPsf] 5 .
ª= ;~rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0f
g]kfn /fi6« a}s + tyf ljQLo ;+:yf, lgodg ljefuaf6
ldlt @)&^÷)$÷@) df hf/L kl/kq, kq ;+Vof
a}=la=lg=lj=lgtL kl/kq÷svu÷@÷)&^÷&& df pNn]v
ePsf] lgb]z { gsf] kl/kfngf ug{ ldlt @)&$÷)%÷#)
df ;DkGg a}s + sf] @) cf}+ jflif{s ;fwf/0f ;efaf6 rf/
-$_ jif{sf] cjlwsf] nflu lgo'Qm x'g' ePsf] ;+rfns
>L hubLz k|;fb cu|jfnHo'sf] ;6\6fdf lghsf] afFsL
sfo{sfnsf] nflu pko'Qm JolQmnfO{ ;+rfns lgo'Qm
ug]{ lg0f{o ;+rfns ;ldltsf] ldlt @)&&÷)$÷@( df
;DkGg $!^ cf}+ j}7sn] u/]cg';f/ ldlt @)&^÷)%÷@^
df ;DkGg $@@ cf}+ j}7ssf] lg0f{ofg';f/ >L lgs'~h
cu|jfnHo" ;+rfns kbdf lgo'Qm x'g' ePsf] xf] . ;~rfns
;ldltsf] ;+/rgf b]xfo adf]lhd /x]sf] 5 M
cWoIf >L t'n;L/fd cu|jfn
;~rfns >L lqnf]s rGb cu|jfn
-k|ltlgwL M Plzog l8l:6«Ao'6;{ k|f=ln=_
;~rfns >L /fdrGb| ;+3O{
;~rfns >L /fh]Gb| k|;fb cof{n
;~rfns >L lagf]b s'df/ Kofs'/]n
:jtGq ;~rfns >L u0f]z dfg >]i7
;~rfns >L lgs'~h cu|jfn
• ;~rfns ;ldltsf] a}7s
ljBdfg P]g tyf a+}ssf] lgodfjnLsf] k|fjwfg cg'?k
;~rfns ;ldltsf] a}7s lgoldt ?kdf a:g] u/]sf] 5 .
;~rfns ;ldltsf a}7sx?df a}+ssf k|d'v sfo{sf/L
clws[t :yfoL cfdlGqt ;b:o /xg' ePsf] 5 .
;dLIff cjlwdf ;~rfns ;ldltsf] s'n #( j6f a}7s
a;]sf] 5 . a}7sdf ;~rfnsHo"x?sf] pkl:ylt / jxFfx?n]
k|fKt u/]sf] eQfsf] ljj/0f lgDg cg';f/ /x]sf] 5 M
pkl:yt
;b:ox? j[l¢
ePsf] a}7s -k|ltztdf_
;+Vof
cWoIf, >L t'n;L/fd cu|jfn 32 ^,$),)))
;~rfns, >L hubLz k|;fb cu|jfn 2 #@,)))
;~rfns, >L lqnf]s rGb cu|jfn 35 %,^),)))
;~rfns, >L /fdrGb| ;+3O{ 32 %,!@,)))
;~rfns, >L /fh]Gb| k|;fb cof{n 31 $,(^,)))
;~rfns, >L lagf]b s'df/ Kofs'/n] 33 %,@*,)))
:jtGq ;~rfns, >L u0f]z dfg >]i7 39 ^,@$,)))
;~rfns, lgs'~h cu|jfn 24 #,*$,)))
Joj:yfkg txsf] sd{rf/LnfO{ ;~rfns ;ldlt jf
;~rfns :t/sf] ;ldltsf] a}7sdf pkl:ylt eP afkt
s'g} lsl;dsf] eQf lbg] lgod /x]sf] 5}g / lbOPsf] 5}g .
r= sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx¿
sf]le8 !( n] lgDTofPsf] k|lts'n cj:yf, b]zsf] ;du|
cfly{s l:ylt, t/ntf Pj+ ;Lldt nufgLsf cj;/x?,
Jofhb/ cGt/sf] Joj:yfkg, k|ljwL ;'/Iff rfn' jif{df
klg r'gf}tLsf ?kdf /xg] 5g\ . ;fy}, a9\bf] k|lt:kwf{ Pj+
bIf hgzlQmsf] cefjn] yk r'gf}tLx? ylkPsf 5g\ .

oL r'gf}tL / cj;/x?nfO{ Wofgdf /fVb} a}+sn] cfÇgf]
;]jfsf] bfo/f tyf u'0f:t/ j[l¢ ub}{ n}hfg], yk gjLgtd
;]jfx? k|bfg ug]{ tyf gofF ahf/x? / gofF If]qx?df
cfÇgf] ;]jfx? lj:tf/ ub}{ n}hfg] /0fgLlt th{'df
u/]sf] 5 .
5= n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP
;f] pk/ ;~rfns ;ldltsf] k|ltlqmof
o:tf] s'g} s}lkmot n]vfk/LIfssf] k|ltj]bgdf pNn]v
ePsf] 5}g .
h= nfef+z afF8kmfF8 ug{ l;kmfl/z ul/Psf] /sd
ldlt @)&&÷)&÷)$ df a;]sf] ;~rfns ;ldltsf]
$%( cf}+ a}7sn] ? !,($,#%,#),#!$÷–-cIf/]kL Ps
ca{ rf}/fgAa] s/f]8 k}lt; nfv lt; xhf/ ltg ;o
rf}w ?k}ofF dfq_ cyf{t r'Qmf kF"hLsf] @) k|ltzt
nfef+Zf k|:tfj u/]sf] 5 h; dWo !( k|ltzt
-?= !,*$,^#,%#,&(*_ af]g; z]o/ tyf !
k|ltzt -?= (,&!,&^,%!^_ gub nfef+z -s/ k|of]hgsf
nflu_ ljt/0f ug{ k|:tfj u/]sf] 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] afkt 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/afkt /sd lkmtf{
u/]sf] eP ;f]sf] ljj/0f
a}+sn] xfn;Dd s'g} z]o/ hkmt u/]sf] 5}g .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 35
`= 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
a+}s tyf o;sf] ;xfos sDkgLsf] k|ult ljj/0f jflif{s
k|ltj]bgdf 5'§} pNn]v 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
cfly{s jif{df a}+sn] ;fdfGo a}+lsË sf/f]jf/x? /
;xfos sDkgLn] klg cfÇgf] Joj;fo cg'?k g} ;fdfGo
sf/f]jf/x? ub}{ cfPsf] . o; cjlwdf s'g}
dxTjk"0f{ kl/jt{g gePsf] .
7= ljut cfly{s jif{df sDkgLsf] cfwf/e"t z]o/wgLx?n]
sDkgLnfO{ pknAw u/fPsf] hfgsf/L
ljut cfly{s jif{df s'g} o:tf] hfgsf/L a}+snfO{ k|fKt
ePsf] 5}g .
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
-afFsL csf]{ k[i7df===_
 36

kb÷tx ;~rfns tyf kbflwsf/ z]o/wgL g+=÷lxtu|fxL z]o/ :jfldTj s}lkmot

Lsf] gfd vftf g+= -lsQf_
cWoIf t'Nf;L/fd cu|jfn 1301370000693141 410,273 ;j{;fwf/0f z]o/
1,323,180 ;+:yfks z]o/
;~rfns /fdrGb| ;+3O{ 1301060000076172 3,124,136 ;+:yfks z]o/
;~rfns lqnf]s rGb cu|jfn 1301370000102204 4,641,183 ;+:yfks z]o/
544,005 ;j{;fwf/0f z]o/
;~rfns /fh]Gb| k|;fb cof{n 1301290000014282 61,256 ;+:yfks z]o/
34,039 ;j{;fwf/0f z]o/
;~rfns ljgf]b s'df/ Kofs'/n] 43517 6 ;j{;fwf/0f z]o/
104993 25 ;j{;fwf/0f z]o/
1301290000000949 486 ;j{;fwf/0f z]o/
:jtGq ;~rfns u0f]z dfg >]i7 42983 29 ;j{;fwf/0f z]o/
1301290000023597 283 ;j{;fwf/0f z]o/
;~rfns lgs'~h cu|jfn 1301370000102126 1,347,688 ;+:yfks z]o/
363,376 ;j{;fwf/0f z]o/
130109000036888 31,309 ;j{;fwf/0f z]o/
106766 1 ;j{;fwf/0f z]o/
k|dv' sfo{sf/L clws[t /f]zg s'df/ Gof}kfg] 1301370000136151 2,526 ;j{;fwf/0f z]o/
130142000034146 2,307 ;j{;fwf/0f z]o/
gfoa k|dv ' sfo{sf/L clws[t ;'lw/ gfy kf08] 1301370000136301 9,038 ;j{;fwf/0f z]o/
;xfos k|=sf=c – Od]h PG8 ;Gtf]if s'df/ /f7L 1301370000103630 5,191 ;j{;fwf/0f z]o/
PS:flkl/oG;\ k|fh] S] 3;g PG8 k|df];g 52131 191 ;j{;fwf/0f z]o/
PG8 k/\kmf]/d\ G] ; Pz'/G] ; O{sf] l;:6d
;xfos k|=sf=c – k/\km/\dG] ; /fh]z /fjn 1301330000002129 4,053 ;j{;fwf/0f z]o/
Pz'/G] ;\ O{sf] l;:6d
;xfos k|=sf=c – qm]l86 sG6«fn] , hoGb| /fjn 48301 60 ;j{;fwf/0f z]o/
qm]l86 cKf/];g P08 lnun O{sf] l;:6d 1301370000020174 5,280 ;j{;fwf/0f z]o/
k|dv ' hf]lvd clws[t lbk]Gb| axfb'/ /fhe08f/L 107636 1 ;j{;fwf/0f z]o/
k|dv ' k|ljlw clws[t alkg /fhe08f/L 1301390000002138 19 ;j{;fwf/0f z]o/
k|dv ' sfg'g lbg]z ef/L 1301370000265853 5,948 ;j{;fwf/0f z]o/
52021 192 ;j{;fwf/0f z]o/
sDkgL ;lrj lbk]g sfsL{ 1301370000175421 2,226 ;j{;fwf/0f z]o/

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
ljut cfly{s jif{df o:tf] s'g}] hfgsf/L a}+snfO{ k|fKt
ePsf] 5}g .
0f= sDkgLn] cfÇgf] z]o/ cfkm}n] vl/b u/]sf] eP To;/L
cfÇgf] z]o/ vl/b ug'{sf] sf/0f, To:tf] z]o/sf] ;+Vof
/ clÍt d"No tyf To;/L z]o/ vl/b u/]afkt
sDkgLn] e'QmfgL u/]sf] /sd
a}+sn] xfn;Dd cfÇgf] z]o/ cfkm}+ vl/b u/]sf] 5}g .
t= cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf]
eP ;f]sf] lj:t[t ljj/0f
a}+ssf] cfGtl/s lgoGq0f k|0ffnL / o;sf] k|efjsfl/tfsf]
;dLIff ug]{ lhDd]jf/L ;~rfns ;ldltdf /xG5 . o;sf
nflu ;~rfns ;ldlt cGtu{t g} ljleGg ;ldltx?sf]
u7g ul/Psf] 5, ;fy} ljz]if If]qx?sf] sfo{ ;Dkfbg /
r':t tyf k|efjsf/L gLlt lgd{f0f tyf kl/kfngsf]
lglDt cfjZos ;ldltx? u7g u/L cfÇgf] clwsf/x?
;d]t k|Tofof]hg u/]sf] 5 . n]vfk/LIf0f ;ldltn] lgoldt
?kdf cfGtl/s n]vfk/LIfs, afx\o n]vfk/LIfs /
;'kl/j]Iflso n]vfk/LIfssf n]vfk/LIf0f k|ltj]bgx?sf]
;dLIff u/L ;~rfns ;ldltnfO{ a}+ssf] cfGtl/s
lgoGq0f k|0ffnLsf] k|efjsfl/tfsf ljifodf :jtGq
cfZjf;g k|bfg ub{5 .
a+}ssf] sfo{ ;DkfbgnfO{ r':t agfpg / plrt hf]lvd
Joj:yfkg ug{ a+}ssf] ;du| sfo{ If]qnfO{ Joj;fo,
;~rfng ;xof]u / lgoGq0f u/L tLg efudf juL{s/0f
ul/Psf] 5 .
a+}sn] cfÇgf] cfGtl/s lgoGq0f k|0ffnLnfO{ yk
k|efjsf/L agfpg cfjZos PsLs[t hf]lvd Joj:yfkg
ljefunfO{ yk dha't agfpFb} nu]sf] 5 . o; ljefu
a+}ssf] Joj:yfkgsf] clwgdf geO{ :jtGq OsfO{sf]
?kdf cfÇgf] sfdsf/jfxL ub{5 / a+}ssf] hf]lvd
Joj:yfkg ;ldlt k|lt hjfkmb]xL /x]sf] 5 .
To;}u/L a+}ssf] cfGtl/s n]vfk/LIf0f ljefun] a+}sn]
c+uLsf/ u/]sf] gLlt lgdf{0fsf] kl/kfngf eP gePsf]
tyf a+}ssf] sfo{;Dkfbg If]qsf] n]vfk/LIf0f ug]{ ub{5 .
o; ljefun] :jtGq OsfO{sf] ?kdf cfjZos
sfdsf/jfxL u/L cfÇgf] k|ltj]bg a+}ssf] n]vfk/LIf0f
;ldltnfO{ k]z ug]{ ub{5 .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 37
;dLIff cjlwdf lgDg cg';f/sf ;ldltx? a}+sdf
lqmofzLn /x]sf 5g\ .
!= hf]lvd Joj:yfkg ;ldlt
o; ;ldltsf] d'Vo p2]Zo g]kfn /fi6« a}+ssf] PsLs[t
lgb]{zgn] o; ;ldltnfO{ tf]s]sf] sfd, st{Jo /
pQ/bfloTj jxg ub}{ a}+sdf cGt{lglxt tyf eljiodf
cfpg ;Sg] ljleGg hf]lvdx? -shf{, ahf/, ;~rfng
cflb_ sf] klxrfg, cg'udg tyf Joj:yfkg u/L
;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ tyf ;f]
;DaGwdf a}+s Joj:yfkgnfO{ cfjZos ;'emfj lbg]
ub{5 .
a+s
} sf] hf]lvd Joj:yfkg ;ldltdf lgDg ;b:ox? /x]sf 5g\ M
;dLIff cjlwsf] ;'?jft ldlt @)&^÷)$÷)! b]lv
ldlt @)&^÷!!÷!$ ;Dd
;~rfns, >L ljgf]b s'df/ Kofs'/n] ;+of]hs
;+rfns, >L /fh]Gb| k|;fb cof{n ;b:o
;+rfns, >L u0f]z dfg >]i7 ;b:o
;xfos k|=sf=c –Sjfln6L Pz'/G] ; O{sf] l;:6d, ;b:o
>L slkn 9sfn
k|dv' hf]lvd clws[t, >L lbk]Gb| axfb'/ /fhe08f/L ;b:o ;lrj
;dLIff cjlwsf] ldlt @)&^÷!!÷!$ b]lv ldlt
@)&&÷)#÷#! ;Dd
;~rfns, >L ljgf]b s'df/ Kofs'/n] ;+of]hs
;+rfns >L /fh]Gb| k|;fb cof{n ;b:o
;+rfns >L u0f]z dfg >]i7 ;b:o
;xfos k|=sf=c – PS;lkl/PG;\ Pz'/G] ; O{sf] l;:6d, ;b:o
>L e]if /fh vltj8f
k|dv' hf]lvd clws[t, >L lbk]Gb| axfb'/ /fhe08f/L ;b:o ;lrj
o; ;ldltsf] lgDg adf]lhdsf lhDd]jf/Lx? (Terms of
Reference) /x]sf 5g\ M
• ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf]
kof{Kttf / pko'Qmtf ;DaGwdf ;+rfns ;ldltnfO{
hfgsf/L u/fpg] / pko'Qm k|0ffnLsf] ljsf;sf nflu
;'emfj lbg] .
• Joj;flos ultljlwdf lglxt hf]lvdsf] :t/,
hf]lvd axg Ifdtf, hf]lvd Joj:yfkgsf] nflu ljsf;
u/]sf] /0fgLlt, gLltut Joj:yf / dfu{bz{gsf] lgoldt
 38
k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf ;DaGwdf ;+rfns
;ldltdf cfjZos ;'emfj k]z ug]{ .
• Joj:yfkgaf6 lgoldt ?kdf hf]lvd Joj:yfkg
k|ltj]bg lnO{ hf]lvdsf] cf+sng, d"Nof°g, lgoGq0f tyf
cg'udg s] s;/L eO/x]sf] 5 ;f] ;DaGwdf 5nkmn ug]{
/ ;+rfns ;ldltdf cfjZos ;'emfj k]z ug]{ .
• hf]lvd ;DklQ cg';f/ k"FhLsf] kof{Kttf, cfGtl/s
k"FhL ljZn]if0f k4lt (ICAAP), Joj;flos /0fgLlt
cg'?k gLltut Joj:Yffsf] kof{Kttf, ;+:yfn] lng ;Sg]
clwstd hf]lvd ;DaGwdf lgoldt ?kdf 5nkmn tyf
ljZn]if0f u/L ;+rfns ;ldltnfO{ cfjZos /fo, ;'emfj
lbg] .
• hf]lvd Joj:yfkgsf nflu g]kfn /fi6« a}+saf6 hf/L
ul/Psf lgb]{zg÷dfu{lgb]{zg, ;+:yfn] lgwf{/0f u/]sf
cfGtl/s ;Ldf, pko'Qm k|rng cg'?k cfjZos gLlt
Pj\d ;+/rgf ljsf; ug{sf nflu ;+rfns ;ldltnfO{
;'emfj lbg] .
• lgoldt ?kdf bjfj k/LIf0f -:6]«; 6]li6Ë_ u/L ;f]sf]
kl/0ffd dfly 5nkmn u/L ;f] sf cfwf/df eljiodf
ckgfpg' kg]{ cfjZos gLlt lgdf{0f jf lg0f{o k|lqmofsf
nflu ;+rfns ;ldltdf ;'emfj k]z ug]{ .
• ;+rfns ;ldltaf6 ePsf] clVtof/ k|Tofof]hgsf]
;Ldf tyf cf}lrTotf ljZn]if0f u/L ;+rfns ;ldltdf
cfjZos ;'emfj ;lxtsf] k|ltj]bg k]z ug]{ .
• Ohfhtkq k|fKt ;+:yfsf] ;DklQ ;+/rgf, tL ;DklQx?
kl/rfngsf] cj:yf, To;af6 k|fKt ug{ ;lsg] cfo,
;DklQx?sf] u'0f:t/df x'g] j[l4÷x|f; / ;DklQ bfloTj
;ldlt (ALCO) af6 ePsf sfo{x?sf] ;DaGwdf
q}dfl;s ?kdf ljZn]if0f÷;dLIff u/L ;Grfns ;ldltdf
k|ltj]bg k]z ug]{ .
• cy{tGqsf] s'g} If]qdf pTkGg x'g] ;d:of jf kl/jt{gn]
;+:yfsf] ljQLo cj:yfdf kfg{ ;Sg] c;/sf] ;DaGwdf
cWoog u/L ;f]sf] lg/fs/0fsf] nflu s] s:tf] gLlt
cjnDag ug'{ kg]{ xf] cfjZos ;'emfj ;lxt ;+rfns
;ldltdf k|ltj]bg k]z ug]{ .
o; jif{ o; ;ldltn] hf]lvd Joj:yfkgsf nflu u/]sf k|d'v
sfo{x?sf] ;+lIfKt ;f/ lgDgfg';f/ /x]sf] 5 .
• o; jif{ ;ldltn] #^ j6f gLltx?, @* j6f k|f]8S6
k]k/ dfu{bz{gx? (Product Paper Guideline) tyf $
j6f sfo{ljlwx? (Procedural Guideline) u/L hDdf
%* j6f gofF gLltx?sf] lgdf0f{ u/L a}+sdf k|efjsf/L
lx;fjn] nfu" u/]sf] .
• ;~rfng hf]lvd d'NofÍg, shf{ hf]lvd d'NofÍg, ahf/
tyf t/ntf hf]lvd d'NofÍg, ;'rgf ;'/Iff hf]lvd
d'NofÍg, Reconciliation sf] dfl;s k|ltj]bgsf] ;dLIff
u/L ;+rfns ;ldltnfO{ cfjZos ;'emfa k]z u/]sf] .
• q}dfl;s cfGtl/s k"FhL ljZn]if0f k|ltj]bg, :q]; k/LIf0f
k|ltj]bg† ;DklQsf] ld>0f, pkof]uLtf / u'0f:t/ tyf
bfloTj / ;DklQ Joj:yfkg ;ldltsf] sfo{ljwLsf]
ljZn]z0f u/L ;+rfns ;ldltnfO{ cfjZos ;'emfa k]z
u/]sf] .
• ljleGg lsl;dsf hf]lvd ljZn]if0f k|ltj]bg h:t}
If]lqo hf]lvd ljZn]if0f, hf]lvd ;DklQ ljZn]if0f, Post
Disbursement Monitoring, hf]lvd 36gf k|ltj]bgsf]
;dLIff / ;+rfns ;ldltnfO{ cfjZos ;'emfa k]z
u/]sf] .
• sf]le8–!( n] cy{tGqdf k'¥ofPsf] gs/fTds kl/l:ytL
/ a}+snfO{ kg{] c;/sf] ;dLIff / ;+rfns ;ldltnfO{
cfjZos ;'emfa k]z u/]sf] .
• ;+rfns ;ldltsf] lgb{]zg cg';f/sf sfo{x? u/]sf] .
cfly{s jif{ @)&^÷)&& df ;ldltsf] hDdf @^ j6f a}7s
a;]sf] / ;~rfnsHo"x?sf] pkl:ytL Pj+ jxfFx?n] k|fKt
ug{'ePsf] a}7s eQfsf] ljj/0f lgDgfg';f/ /x]sf] 5 M
pkl:yt ePsf] a}7s eQf
;b:ox? a}7s ;+Vof ?
;~rfns, >L ljgf]b s'df/ Kofs'/]n 26 416,000
;+rfns >L /fh]Gb| k|;fb cof{n 24 384,000
;+rfns >L u0f]z dfg >]i7 26 416,000
hDdf
1,216,000
@= sd{rf/L ;]jf ;'ljwf ;ldlt
a}+lsË Joj;fo ;]jfd'ns x'g'sf ;fy} Jojl:yt hf]lvd
lng] Joj;fo xf] . To;}n] pTs[i6 ;]jf k|bfg ug{
tyf hf]lvdsf] plrt Joj:yfkg ug{sf nflu ;Ifd /
Joj;flos hgzlQmsf] cfjZostf kb{5 . ;Ifd hgzlQm
g} a+}ssf] alnof] cfwf/ ePsf]n] u'0f:t/Lo hgzlQm
cfs{if0f ug]{, hgzlQm Joj:yfkgnfO{ k|efjsf/L
agfpg Joj:yfkgsf l;¢fGt / a}+lsË Joj;fosf]
k|efjsf/L ;~rfngsf nflu lg/Gt/ ?kdf Joj:yfkg
k'g/fjnf]sg / ;dfof]hg ul//xg' kg]{ x'G5 .
sd{rf/L ;]jf ;'ljwf ;ldlt Ps ;~rfns:t/sf] ;ldlt
xf], h;sf] k|d'v p2]Zo a}+ssf] hgzlQm Joj:Yffkg

;DaGwL gLlt tyf dfkb08x? tof/ u/L ;~rfns
;ldlt ;dIf k]z ug]{ tyf cfjlws ?kdf o; ;ldltn]
u/]sf lg0f{ox?sf] tyf lg0f{o adf]lhd ePsf sfo{x?sf]
hfgsf/L ;~rfns ;ldlt ;dIf k|:t't ug{] ub{5 . o;
;ldltdf lgDg kbflwsf/Lx? /x]sf 5g\ M
;~rfns, >L /fdrGb| ;+3O{ ;+of]hs
;+rfns >L lqnf]s rGb cu|jfn ;b:o
k|dv
' sfo{sf/L clws[t, >L /f]zg s'df/ Gof}kfg] ;b:o
k|dv' /0fgLlt clws[t, >L ljzfn l;Ub]n ;b:o
gfoa k|dv' sfo{sf/L clws[t, >L ;'lw/ gfy kf08] ;b:o ;lrj
o; ;ldltsf] lgDg adf]lhdsf lhDd]jf/Lx? (Terms of
Reference) /x]sf 5g\ M
-s_ ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ th'{df ug{ ;~rfns
;ldltnfO{ cfjZos ;xof]u ug{] .
-v_ ;ldltn] ;do ;dodf ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds
;+/rgfsf] cWoog tyf ljZn]if0f ug]{ / ahf/sf]
kfl/>lds ;+/rgfdf cfPsf] kl/jt{gn] ;+:yfdf kfg]{
k|efjsf ;DaGwdf lgoldt ?kn] cWoog u/L ;~rfns
;ldlt ;dIf k|ltj]bg k]z ug]{ .
-u_ ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ adf]lhd k|rlnt
sfg'g tyf gLlt lgb]{zgdf plNnlvt Joj:yfx?sf]
kfngf x'g] u/L k|d'v sfo{sf/L clws[t nufot ;Dk"0f{
sd{rf/Lx?sf] kfl/>lds j[l4 ug'{ kg]{ b]lvPdf ;f]sf]
cfwf/x? ;lxt ;~rfns ;ldltdf l;kmfl/z ug]{ .
-3_ ;+:yfsf sd{rf/Lx?n] ;Dkfbg ug'{ kg]{ sfo{ ljj/0f,
nIo / k|ult d"NofÍgsf kl/;"rsx? ;d]t ljsf; u/L
;f] adf]lhd lghx?sf] sfo{;Dkfbg d"NofÍg k|0ffnLsf]
k"g/fjnf]sg ug]{ .
-ª_ hgzlQm Joj:Yffkg ;DaGwL sfo{x? egf{, 5gf}6, lgo'lQm,
kb:yfkgf, ;?jf, a9'jf, j[lQljsf;, sfo{;Dkfbg
d"NofÍg, k'/:sf/ tyf ;hfo / >d ;DaGw ;DaGwL
of]hgf, gLlt tyf dfkb08x? tof/ u/L ;~rfns
;ldlt ;dIf k]z ug]{ .
-r_ sd{rf/L gLlt tyf sfo{/t sd{rf/L ;+/rgfsf] ;dLIff
ug]{ / Succession Planning tof/ u/L :jLs[ltsf nflu
;~rfns ;ldlt ;dIf l;kmfl/z ug]{ .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 39
-5_ k|d'v sfo{sf/L clws[tn] cfÇgf] ;]jf ;'ljwf;+u ;DaGwL
ljifodf 5nkmn ug{ a;]sf]] ;ldltsf] a}7sdf efu lng
kfpg] 5}gg\ .
;dLIff cjlwdf o; ;ldltn] u/]sf k|d'v sfo{ ljj/0fx?sf]
;+lIfKt ljj/0f o; k|sf/ /x]sf] 5 M
• cf j &^÷&& df nfu' ul/Psf] nlg{ª Nofa cGtu{t video
tutorials (CSD, Teller), Onboarding Toolkit (Employee
Hand Book, Badge, Diary, Pen, Cap, T-Shirt, Paper
Bag), Employee Engagement Activities (Coffee with
Executive, Success Video Tutorials, Promotional
videos, Congratulation e-mails & SMS, Inter-
Department Competitions, Workstation Exercises &
Trainings) /x]sf]df ;f] sf] k'g/fjnf]sg ul/Psf] 5 . ;fy}
;+;f]lwt HR Handbook 2020 k'g/fjnf]sg ul/Psf] 5
• a}s
+ sf] HR Consultant, Deloitte n] lbPsf ;'emfax? tyf
;f] sf] sfof{Gjogsf] cj:yf k'g/fjnf]sg ul/Psf] 5 .
• ljZjAofkL dfxfd/L sf]le8 !( n] pAhfPsf k|lts'n
kl/l:ytLsf sf/0f Resource Optimization /0fgLlt
k"g/fjnf]sg u/L ;+rfns ;ldltdf l;kmfl/z
ul/Psf] 5 .
pQm pk;ldltsf] a}7s cfly{s jif{ @)&^÷&& df hDdf (
k6s a;]sf] / ;~rfnsHo"x?sf] pkl:ytL Pj+ pxfFx?n] k|fKt
ug'{ePsf] a}7s eQfsf] ljj/0f lgDgfg';f/ /x]sf] 5 M
pkl:yt a}7s eQf
;b:ox? ePsf] a}7s
?
;+Vof
;+rfns, >L /fdrGb| ;+3O{ 9 144,000
;+rfns, >L lqnf]s rGb cu|jfn 9 144,000
;~rfns, >L lagf]b s'df/ Kofs'/n] 2 32,000
-cfdlGqt_
hDdf 320,000
#= n]vfk/LIf0f ;ldltsf] ljifodf qmdf+s æbÆ df pNn]v
u/]sf] .
$= ;DklQ z'¢Ls/0f lgjf/0f ;DaGwL ;ldlt
;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt Ps ;~rfns
:t/sf] ;ldlt xf], h;sf] k|d'v p2]Zo ;DklQ z'4Ls/0f
lgjf/0f ;DaGwdf a}+sn] th'{df u/]sf] gLlt÷ lgod÷
 40
dfu{bz{gx?sf] k'g/fjnf]sg ug'{, ;DklQ z'l4s/0f,
cft+sjfbL lqmofsnfkdf ljQLo nufgL tyf e|i6frf/
;DaGwL hf]lvd klxrfg tyf lgoGq0f ug{ a}+sn] tof/
u/]sf] ;+oGqsf] cfjlws k'g/fjnf]sg ug'{ /x]sf] 5 .
o; ;ldltn] ;DklQ z'4Ls/0f tyf cft+sjfbL
lqmofsnfkdf ljQLo nufgL tyf e|i6frf/ ;DaGwL
sfg'g, lgodgsf/L lgsfon] tf]s]sf] dfkb08 / a+}ssf]
gLltx? sfof{Gjog ;DaGwdf a}+s Joj:yfkgnfO{
cfjZos ;'emfj lbg ;Sg] 5 tyf cfjlws ?kdf o;
;ldltn] u/]sf lg0f{ox?sf] tyf lg0f{o jdf]lhd ePsf
sfo{x?sf] hfgsf/L ;~rfns ;ldlt ;dIf k|:t't
ug]{ ub{5 .
o; ;ldltdf lgDg kbflwsf/Lx? /x]sf 5g\ .
;dLIff cjlwsf] ;'?jft ldlt @)&^÷)$÷)! b]lv
;dLIff cjlwsf] ldlt @)&^÷)^÷!) ;Dd
;~rfns, >L /fh]Gb| k|;fb cof{n ;+of]hs
;~rfns, >L /fdrGb| ;+3O{ ;b:o
;~rfns, >L lagf]b s'df/ Kofs'/]n ;b:o
k|d'v cg'kfngf, >L sdn v8\sf ;b:o ;lrj
;dLIff cjlwsf] ldlt @)&^÷)^÷!) b]lv ;dLIff
cjlwsf] ldlt @)&&÷)#÷!& ;Dd
;~rfns, >L /fh]Gb| k|;fb cof{n ;+of]hs
;~rfns, >L lagf]b s'df/ Kofs'/n] ;b:o
;~rfns, >L lgs'~h cu|jfn ;b:o
k|dv
' hf]lvd clws[t, >L lbk]Gb| axfb'/ /fhe08f/L ;b:o
k|dv' cg'kfngf, >L sdn v8\sf ;b:o ;lrj
;dLIff cjlwsf ldlt @)&&÷)#÷!& b]lv ;dLIff
cjlwsf] ldlt @)&&÷)#÷#! ;Dd
;~rfns, >L /fh]Gb| k|;fb cof{n ;+of]hs
;~rfns, >L lagf]b s'df/ Kofs'/n] ;b:o
k|dv' hf]lvd clws[t, >L lbk]Gb| axfb'/ /fhe08f/L ;b:o
k|dv ' cg'kfngf, >L sdn v8\sf ;b:o ;lrj
o; ;ldltsf] lgDg adf]lhdsf sfd, st{Jo tyf lhDd]jf/Lx?
(Terms of Reference) /x]sf 5g\ M
!= ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$,
;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f lgodfjnL,
@)&#, o; a}+saf6 hf/L lgb]{Zfg -O=k|f=lgb]{zg g+= !(_
adf]lhd eP÷u/]sf sfd sf/jfxLsf] ;dLIff u/L
k|ltj]bg ;~rfns ;ldltdf k]z ug]{ .
@= ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$,
;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f lgodfjnL,
@)&#, o; a}+saf6 hf/L lgb]{Zfg tyf Financial Action
Task Force (FATF) åf/f hf/L ePsf] l;kmfl/;
(Recommendation) adf]lhd a}+sn] th'{df tyf
sfo{fGjog u/]sf] cfGtl/s gLlt, sfo{ljlw tyf
k|s[ofut kIfx?sf] kof{Kttf ;DaGwdf 5nkmn u/L
cfjZos gLltut Joj:yf / ;f] sf] sfof{Gjog ug]{ .
#= ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo
nufgL klxrfg / ;f]sf] lgjf/0fsf nflu ckgfO{Psf /
ckgfpg'kg]{ k|so[ fut kIf tyf ;f] sfo{df k|of]u x'g]
;"rgf k|ljlw k|0ffnLsf] kof{Kttf ;DaGwL 5nkmn u/L
cfjZos ;'wf/sf] nflu ;~rfns ;ldltnfO{ ;'emfj lbg] .
$= u|fxs klxrfg ;DaGwL Joj:yfsf] laZn]if0f u/L pRr
kb:y JolQm tyf clGtd lxtflwsf/L nufot hf]lvd
auL{s/0f cg';f/ u|fxs klxrfg / u|fxs :jLsf/ gLlt
(Customer Acceptance Policy) th'{df tyf k|efjsf/L
?kdf sfof{Gjog ug]{ u/fpg] .
%= ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo
nufgL ;DaGwL P]g, lgodfjnL, o; a}+såf/f hf/L
lgb]{Zfg, Pjd\ a}+ssf] cfGtl/s gLlt lgodsf] kl/kfngf
tyf sfof{Gjog cj:yfsf] af/]df q}dfl;s k|ltj]bg
;~rfns ;ldltdf k]z ug]{ .
^= Joj:yfkgaf6 b]xfo adf]lhdsf] k|ltj]bg÷ljj/0f lnO{
5nkmn ug]{ / cfjZostf cg';f/ ;~rfns ;ldltnfO{
;'emfj lbg] .
• AML/CFT sf] hf]lvd Joj:yfkg ;DjGwL k|ltj]bg .
• u|fxs klxrfgsf] cBfjlws l:ylt, u|fxs klxrfg
k4lt (CDD) sf] ljj/0f, PEPs sf] ljj/0f / a[xt
u|fxs klxrfg k4lt (ECDD) sf] ljj/0f tyf o;nfO{
l56f], 5l/tf] / ;'rgf k|ljlwsf] k|of]u dfkm{t yk
k|efjsf/L jgfpg eljiodf cjnDag ug'{kg]{ gLltut,
k|s[ofut / ;+:yfut ;'wf/sf sfo{x?sf] ljj/0f .
• cfGtl/s n]vfk/LIf0f, afx|o n]vfk/LIf0f / o; a}+ssf]
lg/LIf0f k|ltj]bgdf plNnlvt ;DklQ z'4Ls/0f tyf
cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL
s}lkmotx? pk/ ;dLIff tyf ;f] ;DaGwdf gLltut
Pjd\ k|lqmofut ;'wf/ ug{' kg]{ kIfx?sf] lj:t[t ljj/0f .

&= a}+s÷ljQLo ;+:yfn] gofF ;]jf÷;'lawf z'?jft ubf{,
k|ljlw (IT System) vl/b ubf{, jfo/ 6«fG;km/ ubf{,
O{–a}lsË÷df]afO{n a}lsË -QR Code ;d]t_, df]afOn
jfn]6 dfkm{t /sd /sdfGt/ ubf{ / cGo
cgnfO{g÷ckmnfOg dfkm{t x'g] sf/f]af/df lglxt
;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo
nufgL ;DaGwL hf]lvdsf] ljZn]if0f / ;f]sf Joj:yfkgsf]
nflu gLltut Pj+ k|lqmofut kIfdf ug'{kg]{ cfjZos
;'wf/x?sf] ;DaGwdf lj:t[t ljj/0f .
*= /fli6«o Pj+ cGt/f{li6«o If]qdf ;DklQ z'4Ls/0f tyf
cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL ePsf]
ljifox?÷36gfx? / To;af6 a}+s÷ljQLo ;+:yfnfO{ kg{
;Sg] c;/x?sf] ljZn]if0f u/L hf]lvd Joj:yfkg ug{
s]–s:tf] gLltut Joj:yf ug'{kg]{ xf] ;f] ;DaGwdf
cfjZos ;'emfj ;~rfns ;ldlt ;dIf k]z ug]{ .
(= sfof{Gjog clwsf/L, ;+:yfsf] r'Qmf k'FhLsf] b'O{ k|ltzt
jf ;f] eGbf j9L z]o/ :jfldTj ePsf z]o/wgL,
;~rfns ;ldltsf ;b:ox?, pRr Jo:yfkgnfO{ /
AML/CFT sf] sfo{df k|ToIf tyf lgoldt ?kdf ;+nUg
x'g] sd{rf/Lx?nfO{ AML/CFT ;DaGwL laifodf pko'Qm
1fg x:tfGt/0f sfo{qmdsf] Joj:yfkg ug]{ .
!)= ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo
nufgL ;DaGwL cfGtl/s gLltut Joj:yf / dfu{bz{gsf]
lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf ;DaGwdf
;~rfns ;ldltdf ;'emfj k]z ug]{ .
!!= AML/CFT k|0ffnLn] k|efjsf/L ?kdf sfd u/]÷gu/]sf],
hf]lvdsf] plrt tj/n] Joj:yfkg u/]÷gu/]sf],
c:jefljs ultljlwsf] kof{Kt cg'udg x'g] Joj:yf
u/]÷gu/]sf] / cfjZos k|ltj]bgx? ;DalGwt lgsfodf
k]z x'g] u/]÷gu/]sf] olsg u/L ;f] ljifo ;+rfns
;ldltdf ;d]t 5nkmn x'g] Joj:yf ug]{ .
!@= ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo
nufgL lgoGq0f ;DaGwdf ljQLo hfgsf/L OsfO{ / o;
a}+sn] tf]s] adf]lhdsf] dfWodjf6 lgoldt ?kdf
;DalGwt lgsfox?df k]z ug'{kg]{ ljj/0f tyf
k|ltj]bgx? tf]lsP adf]lhd k]z u/]÷gu/]sf] ;DaGwdf
;ldltn] ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g,
@)^$ sf] bkmf $$ s df pNn]lvt k|fjwfg k|lts'n
gx'g] u/L 5nkmn ug]{ .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 41
;dLIff cjlwdf o; ;ldltn] u/]sf k|d'v sfo{ ljj/0fx?sf]
;+lIfKt ljj/0f o; k|sf/ /x]sf] 5 M
1 cGt/f{li6«o d"No dfGotf cg"?k a}+sn] ;DklQ z'4Ls/0f
tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL lgjf/0f
;daGwL Joj:yfx?sf] kfngf ug{ cfjZos gLlt lgod
tyf dfu{bz{gx?sf] k"g/fjnf]sg ul/Psf] 5 .
2 ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo
nufgL lgjf/0f ;DaGwL a}+sn] u/]sf] sfdsf/jfxLsf]
cfjlws ?kdf ;dLIff u/L ;+rfns ;ldlt ;dIf
k|ltj]bg k]z ul/Psf] 5 .
3 ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo
nufgL ;DaGwL x'g ;Sg] hf]lvdsf] d"Nof°g ;DaGwL
k|ltj]bg k]z ul/Psf] 5 .
4 ;DklQ z'4Ls/0f lgjf/0f ;DaGwL P]g, lgodfjnL /
lgodgsf/L lgsfon] tf]s]sf] Joj:yfsf] sfof{Gjog
;DaGwL k|ltj]bg ;dLIff ul/Psf] 5 .
5 ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljlQo
nufgL lgjf/0f ;DaGwL k|ltj]bgsf] lgoldt ?kdf
k'g/fjnf]sg u/L ;DklQ z'4Ls/0f tyf cft+sjfbL
lqmofsnfkdf ljQLo nufgL ;DaGwL hf]lvd Go"lgs/0fsf]
nflu cfjZos sbd rflnPsf] 5 .
pQm ;ldltsf] a}7s cfly{s jif{ @)&^÷&& df hDdf !$
k6s a;]sf] 5 / ;~rfnsHo"x?sf] pkl:ytL P+j pFxfx?n]
k|fKt ug'e{ Psf] a}7s eQfsf] ljj/0f lgDgfg';f/ /x]sf] 5 M
pkl:yt a}7s eQf
;b:ox? ePsf] a}7s ?
;+Vof
;~rfns, >L /fh]Gb| k|;fb cof{n 14 224,000
;~rfns, >L /fdrGb| ;+3O{ 2 32,000
;~rfns, >L lagf]b s'df/ Kofs'/n] 13 208,000
;~rfns, >L lgs'~h cu|jfn 8 128,000
hDdf 592,000
%= Land Acquisition and Construction Sub Committee
a}s + nfO{ cfjZos kg]{ Land/Property vl/b tyf lgdf{0f
ug]{ sfo{nfO{ d"t{ ?k lbg Ps ;~rfns :t/sf] pk;ldlt
u7g ug'k{ g]{ cfjZostf dxz'z u/L ldlt @)&%÷!!÷!)
df ;DkGg ;~rfns ;ldltsf] #(@ cf}+ a}7sn] ;+rfns
:t/sf] Land Acquisition and Construction Sub-
Committee lgDgfg';f/ u7g u/]sf] tyf ;f] pk;ldltdf
b]xfo adf]lhdsf kbflwsf/Lx? ;lDdnt /x]sf] lyof] .
 42

;dLIff cjlwsf] ;'?jft ldlt @)&^÷)$÷)! b]lv ldlt -u_ Head Office Extension, k|fb]lzs sfof{no÷pkk|fb]lzs
@)&^÷)%÷!@ ;Dd sfof{no, zfvf sfof{nox?dWo] a}s + sf] cfkm\g} ejg x'gk' g]{
;~rfns >L lqnf]s rGb cu|jfn — ;+of]hs :yfgx?sf] klxrfg u/L hUuf vl/b u/L ejg lgdf{0f ug{
;~rfns >L /fdrGb| ;+3O{ { — ;b:o sf7df8f}+ pkTosf tyf b]zsf ljleGg :yfgx?df ef}lts
;~rfns >L lagf]b s'df/ Kofs'/n] — ;b:o k'jf{wf/, nfut, ahf/;Fusf] ;fdLKotf, nufotsf ljifox?
cWoog ul/ pko'Qm :yfgx?sf] vf]hL ug],{ Pj+ pko'Qm
k|dv
' sfo{sf/L clws[t — ;b:o
:yfgx?sf] 5gf}6 ul/ ;~rfns ;ldlt ;dIf l;kmfl/z ug]{ .
>L /f]zg s'df/ Gof}kfg]
ACEO Performance Assurance — ;b:o
-3_ hUuf v/Lb u/L ejg lgdf{0f ug'e{ Gbf 3/hUuf Purchase/
Ecosystem >L slkn 9sfn
Acquisition ug'{ pko'Qm ljsNk ePsf] v08df ;f]xL
Chief Experience Transformation — ;b:o
adf]lhd ;~rfns ;ldltnfO{ l;kmfl/z ug]{ .
Officer >L ljzfn l;Ub]n
Head General Administration and — ;b:o -ª_ ;~rfns ;ldltn] :jLs[t u/]sf :yfgx?df ejg lgdf{0f
Project >L s}nfz uf}td ug{ ejgsf] Drawing/Design/Layout nufotsf ljifox?
gfoa k|dv' sfo{sf/L clws[t — ;b:o ;lrj pk/ lj:t[t 5nkmn u/L cfjZos Review u/L ;~rfns
>L ;'lw/ gfy kf08] ;ldltnfO{ l;kmfl/z ug]{ .

ldlt @)&^÷)%÷!@ b]lv ldlt @)&&÷)@÷!* ;Dd -r_ ejg lgdf{0{ f ug{] Construction Company x?;Fu 5nkmn
ul/ ejgsf] Structural Engineering, Building Materials
;~rfns >L /fdrGb| ;+3O{ { — ;+of]hs
/ Cost df a}s + nfO{ clwstd lxt x'g] ul/ Negotiate u/L
;~rfns >L lqnf]s rGb cu|jfn — ;b:o Final Agreement sf] nflu ;~rfns ;ldltnfO{
;~rfns >L lagf]b s'df/ Kofs'/n] — ;b:o l;kmfl/z ug]{ .
k|dv
' sfo{sf/L clws[t — ;b:o
>L /f]zg s'df/ Gof}kfg] -5_ a}s
+ sf] k|To]s ;fljs :yfg (Head Office Extension,
ACEO Performance Assurance — ;b:o k|fb]lzs sfof{no, zfvf sfof{no_ x? efF8fdf lnFbf (lease/
Ecosystem/Support Service rent) jf v/Lb ubf{ s] pko'Qm x'GYof]÷x'G5 eGg] ;DaGwdf
Ecosystem >L slkn 9sfn lj:t[t cWoog ljZn]if0f ug]{ tyf ;f] ;DaGwL Locationwise
Chief Experience Transformation — ;b:o k|ltj]bg ;~rfns ;ldltnfO{ l;kmfl/z ug]{ .
Officer >L ljzfn l;Ub]n
Head General Administration — ;b:o -h_ pk;ldltsf] a}7s $% lbgdf Ps k6s a:g] / pk;ldltsf]
and Project >L s}nfz uf}td cjlw ldlt @)&^÷)(÷@$ af6 Ps jif{sf] x'g] .
gfoa k|dv' sfo{sf/L clws[t — ;b:o ;lrj
>L ;'lw/ gfy kf08] o; pk;ldltn] sfo{sfn leqdf b]xfo adf]lhdsf d'Vo
sfo{x? ;DkGg u/]sf] lyP .
pQm pk;ldltsf] lhDd]jf/L -Terms of Reference) b]xfo
adf]lhd /x]sf] lyof] . -s_ a+s
} sf] wfkf;L, sdnfbL tyf jL/uGhdf zfvf lgdf{0fsf
nflu Consultant 5gf}6 ug{sf lgldQ ;+rfns ;ldlt
-s_ g]=/f= a}s
+ sf] PsLs[t lgb]z
{ g *÷)&% sf] a'bF f g+= * df ;dIf l;kmfl/z u/]sf] .
a}s
+ n] :jk|of]hgsf nflu hUuf÷ejg v/Lb÷lgdf{0f ug{
ljleGg zt{x? tf]lsPsf] / hUuf, ejg jf b'j} vl/b u/]sf] -v_ a+s
} sf] jL/uGhdf zfvf :yfkgfsf nflu Bill of Quantity
jf ejg lgdf{0f ;DkGg ePsf] ldltaf6 # jif{;Dd cfÇgf] (BOQ) tyf Final Layout ;~rfns ;ldltdf :jLs[ltsf

k|of]udf gcfPdf ;f] a/fa/sf] /sd k|fylds k'hF Lsf]if nflu Recommend u/]sf],
u0fgf ubf{ 36fpg' kg]{ eGg] Joj:yf ePsf]n] tTsfn} k|of]u
ug{ ldNg] 3/÷hUuf v/Lb ug]{ sfo{ k|fyldstfdf /fVg] . -u_ a}s
+ sf] jL/uGh zfvf /x]sf] ;fljssf] ejg Dismantle
ug{sf nflu Bidder 5gf}6 ug{sf lgldQ ;+rfns ;ldlt
-v_ Bid Notice Publish u/L 3/hUuf v/Lb ;DaGwL cfjZos ;dIf l;kmfl/z u/]sf] .
k|lqmof cufl8 a9fpg] .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 43

-3_ ;+rfns ;ldlt ;dIf pk;ldltsf] dfl;s k|ltj]bg k]z k|dv

' sfg'g ljefu, >L lbg]z ef/L M ;b:o
u/]sf] . k|dv' ljQLo clws[t, >L ?k]z n'OF 6{ n] M ;b:o
cf=j= @)&^÷&& df o; pk;ldltsf] hDdf ^ j6f a}7s sDkgL ;lrj, >L lbk]g sfsL{ M ;b:o
;DkGg ePsf] / ;~rfnsx?sf] pkl:ylt Pj+ pxfFx?n] k|dv ' Think Tank ljefu, M ;b:o
k|fKt ug'e{ Psf] a}7s eQfsf] ljj/0f b]xfo adf]lhd >L ;'dg yklnof
/x]sf] 5 M
k|dv ' DNA & Talent Management M ;b:o
pkl:yt hDdf a}7s ljefu, >L s}nfz uf}td
;~rfns ePsf] a}7s eQf -?=_ ;xfos k|dv ' sfo{sf/L clws[t – M ;b:o ;lrj
;+Vof Performance Assurance
>L /fdrGb| ;+3O{ ^ (^,))) Ecosystem/Support Service

>L lqnf]s rGb cu|jfn ^ (^,))) Ecosystem, >L slkn 9sfn

>L lagf]b s'df/ Kofs'/n] ^ (^,)))
hDdf @**,))) o; pk;ldltsf]] lhDd]jf/L (Terms of Reference)
b]xfo adf]lhd /x]sf] lyof] M
;fy}, ldlt @)&&÷)@÷!* df ;DkGg ;~rfns ;ldltsf]
-s_ k|flKt -PlSjlh;g_ sfo{nfO{ ;kmn agfpg Pj+ a}s + sf]
$$* cf}+ a}7ssf] lg0f{ofg';f/ o; Land Acquisition and
bL3{sflng nIo xfl;n ug{ ;3fp k'Ug] a}s
+ ÷ljQLo ;+:yf
Construction Sub-Committee nfO{ lj36g ul/Psf] 5 .
k|flKt ug{sf] nflu pko'Qm b]lvPsf s]xL a}s+ ÷ljQLo
;+:yfsf] Profile tof/ ug]{ .
^= Acquisition Sub-Committee
a}s + sf] ldlt @)&^÷)^÷!) df ;DkGg a}s + sf] @@ cf}+
-v_ k|flKt -PlSjlh;g_ ul/g] a}s+ ÷ljQLo ;+:yfsf] zfvf ;+hfn,
jflif{s ;fwf/0f ;efn] a}s
+ n] cGo pko'Qm a}s + tyf ljQLo
Organizational Structure, Key Business Strengths /
;+:yfx? k|flKt -PlSjlh;g_ ug{ cfjZos ;xdlt / ;Demf}tf
Challenges nufotsf ;"rsx?sf] cfwf/df a}s + ÷ljQLo
ug]{ nufot ;DaGwdf a}s + tyf ljQLo ;+:yfx? k|fKtL
;+:yfsf] Profile ljZn]if0f ug]{ .
-PlSjlh;g_ ug]÷{ u/fpg]] ljif]z k|:tfj kfl/t u/]sf]df ldlt
@)&^÷)(÷!) df ;DkGg ;~rfns ;ldltsf] $#$ cf}+
-u_ k|flKt -PlSjlh;g_ ug]{ a}s
+ ÷ljQLo ;+:yf;Fu cf}krfl/s
a}7sn] k|flKt (Acquisition) ;DaGwL sfo{x?nfO{
tyf cgf}krfl/s 5nkmn ug]{ .
tbf?stfsf ;fy cl3 a9fpg] p2]Zo ;lxt ^ dlxgfsf]
;dofjlw x'g] u/L ;+rfns :t/sf] k|flKt (Acquisition)
-3_ ;+rfns ;ldltsf] a}7s ;dIf slDtdf dfl;s ?kdf
pk;ldlt u7g u/]sf] tyf ;f] pk;ldltdf b]xfo adf]lhdsf
k|ltj]bg k]z ug]{ .
kbflwsf/Lx? ;lDdlnt /x]sf] lyP .
-ª_ k|flKt -PlSjlh;g_ pk;ldltsf] a}7s cfjZostf cg';f/
ldlt @)&^÷)(÷!) b]lv ldlt @)&&÷)#÷!* ;Dd
a:g] .
;~rfns >L /fh]Gb| k|;fb cof{n M ;+of]hs
;~rfns >L /fdrGb| ;+3O{{ M ;b:o o; pk;ldltn] cfÇgf] sfo{sfndf u/]sf d"Vo d"Vo
;~rfns >L lagf]b s'df/ Kofs'/n] M ;b:o sfo{x? b]xfo adf]lhd /x]sf] M
;~rfns >L u0f]z dfg >]i7 M ;b:o
;~rfns >L lgs'~h cu|jfn M ;b:o -s_ cGo a}s
+ tyf ljQLo ;+:yf k|flKt ug{sf] nflu ;DefJo
k|dv
' sfo{sf/L clws[t M ;b:o ljQLo ;+:yfx?sf] vf]lh u/L tL ;+:yfx?sf] ljQLo ;"rs,
z]o/ ;+/rgf, ;+rfns ;ldltsf] ;+/rgf, sd{rf/L b/aGbL
>L /f]zg s'df/ Gof}kfg]
;+/rgf nufotsf ljj/0fx?sf] uxg ljZn]if0f u/]sf] .
gfoa k|dv' sfo{sf/L clws[t M ;b:o
>L ;'lw/ gfy kf08]
-v_ k|flKtsf nflu ;DefJo a}s
+ tyf ljQLo ;+:yfx?;Fu k|flKtsf
;xfos k|dv ' sfo{sf/L clws[t – M ;b:o zt{x?, Timeline tyf Memorandum of Understanding
Marketing Ecosystem,
;DaGwdf d:of}bf tof/ u/L ;+rfns ;ldlt ;dIf l;kmfl/z
>L ;Gtf]if s'df/ /f7L u/]sf] .
 44
-u_ pk;ldltn] u/]sf sfo{x?sf] ;DaGwdf ;+rfns ;ldltnfO{
;dIf k|ltj]bg k]z u/]sf] .
cf=j= @)&^÷&& df o; pk;ldltsf] hDdf # j6f a}7s
;DkGg ePsf] Pj+ a}7sdf ;~rfnsx?sf] pkl:ylt Pj+
jxfFx?n] k|fKt ug'e{ Psf] a}7s eQfsf] ljj/0f b]xfo adf]lhd
/x]sf] 5 M
pkl:yt hDdf a}7s
;~rfns ePsf] a}7s eQf -?=_
;+Vof
>L /fh]Gb| k|;fb cof{n # $*,)))
>L /fdrGb| ;+3O{ @ #@,)))
>L lagf]b s'df/ Kofs'/n] @ #@,)))
>L u0f]z dfg >]i7 # $*,)))
>L lgs'~h cu|jfn ! !^,)))
hDdf !&^,)))
;fy}, ldlt @)&&÷)#÷!* df ;DkGg ;~rfns ;ldltsf]
$%@ cf}+ a}7ssf] lg0f{ofg';f/ o; k|flKt (Acquisition)
pk;ldlt nfO{ lj36g ul/Psf] 5 .
-y_ ljut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj/0f
cfly{s jif{ @)&^÷&& sf] sd{rf/L vr{ ? @=(! ca{
/ sfof{no ;~rfng vr{ ? @=@@ ca{ u/L s'n
Joj:yfkg vr{ ? %=!$ ca{ /x]sf] 5 .
-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
a}s + sf] ;~rfns ;ldltn] sDkgL P]g, a}s + tyf ljQLo
;+:yf ;DaGwL P]g tyf g]kfn /fi6« a}s + sf] lgb]z
{ gsf]
clwgdf /lx u}/ sfo{sf/L ;~rfnssf] ;+of]hsTJfdf !
;~rfns ;b:o / cfGtl/s n]vfk/LIf0f ljefusf k|dv ' lgodg Joj:yfx? kfngf u/] gu/]sf] ;DaGwdf ;ldltn]
;b:o ;lrj /xg] u/L n]vfk/LIf0f ;ldlt u7g u/]sf] 5 .
o; ;ldltdf lgDg kbflwsf/Lx? /x]sf 5g\ M
;dLIff cjlwsf] ;'?jft ldlt @)&^÷)$÷)! b]lv
;dLIff cjlw ldlt @)&^÷)^÷)% ;Dd
:jtGq ;~rfns, >L u0f]z dfg >]i7 ;+of]hs
;+rfns, >L lqnf]s rGb cu|jfn ;b:o
k|dv
' cfGtl/s n]vfk/LIfs, ;b:o ;lrj
>L /fh' k|;fb clwsf/L ;dLIff u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .
;dLIff cjlw ldlt @)&^÷)^÷)^ b]lv ;dLIff cjlw
ldlt @)&&÷)#÷#! ;Dd
:jtGq ;~rfns, >L u0f]z dfg >]i7 ;+of]hs
;~rfns, >L lgs'~h cu|jfn ;b:o
k|dv
' cfGtl/s n]vfk/LIfs, ;b:o ;lrj
>L /fh' k|;fb clwsf/L
n]vfk/LIf0f ;ldltsf] lgDg k|d'v lhDd]jf/Lx? (Terms of
Reference) /x]sf 5g\ M
• k|rlnt sfg'g adf]lhd Ohfhtkq k|fKt ;+:yfsf] ;du|
ljQLo cj:yf, cfGtl/s lgoGq0f, n]vfk/LIf0f of]hgf
/ cfGtl/s n]vfk/LIf0fdf cf}+NofOPsf ljifox?df
cfjlws ?kdf ;dLIff u/L ;f] ;DaGwdf ckgfpg' kg]{
sbd af/] Joj:yfkgnfO{ cfjZos lgb]{zg lbg] / ;f]
;DaGwL ;'emfj ;~rfns ;ldltdf k]z ug]{ .
• afx\o n]vfk/LIfsn] k]z u/]sf] n]vfk/LIf0f k|ltj]bgdf
cf}+NofOPsf a'Fbf÷s}lkmotx? pk/ ;dLIff u/L ;'wf/fTds
sbd rfNg Joj:yfkgnfO{ lgb]{zg lbg] .
• g]kfn /fi6« a}+saf6 lg/LIf0f tyf ;'kl/j]If0f u/L
k|ltj]bgdf cf}NofOPsf a'Fbf÷s}lkmotx?sf] sfof{Gjog
eP gePsf] ;DaGwdf ;dLIff ug]{ tyf tL ljifox?sf]
clen]v u/L ;~rfns ;ldltnfO{ hfgsf/L u/fpg] .
• Ohfhtkq k|fKt ;+:yfsf] jflif{s ljQLo ljj/0fnfO{ ;xL
/ oyfy{ agfpg Joj:yfkgnfO{ ;xof]u ug]{ .
• Ohfhtkq k|fKt ;+:yfsf] sf/f]af/sf] x/–lx;fj ;xL /
oyfy{ ePsf] ;DaGwdf ;~rfns ;ldltnfO{ ljZj:t
t'Nofpg'sf] ;fy} ;Defljt bfloTj / shf{ jlu{s/0f u/L
;f]sf] nflu /fVg' kg]{ Joj:yf ;DaGwdf lgoldt ?kdf
;dLIff ug]{ .
• k|rlnt sfg'g tyf g]kfn /fi6« a}+saf6 Hff/L ul/Psf
;dLIff ug'{sf ;fy} ;f] ;DaGwL Aoxf]/f cfÇgf] k|ltj]bgdf
pNn]v ug'{ kg]{ .
• cfGtl/s n]vfk/LIf0f ;DaGwL lj:t[t sfo{ k|0ffnL tof/
u/L ;f]sf] cfwf/df cfGtl/s n]vfk/LIf0f u/fpg' kg]{ .
• Ohfhtkqk|fKt ;+:yfsf] sfd sf/jfxLdf lgoldttf,
ldtJolotf, cf}lrTotf, k|efjsfl/tf h:tf s'/fx?
cjnDag eP gePsf] af/] ;dLIff u/L ;~rfns
;ldltnfO{ cfjZos ;'emfj lbg] .
• Ohfhtkqk|fKt ;+:yfsf] q}dfl;s ljQLo ljj/0fsf]

• a}s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^!
/ sDkgL P]g, @)^# sf] bkmf !^% df pNn]v ePsf
sfo{x? ug]{ .
;dLIff cjlwdf o; ;ldltn] u/]sf k|d'v sfo{ ljj/0fx?sf]
;+lIfKt ;f/ o; k|sf/ 5g\ M
• cfGtl/s n]vfk/LIf0f ljefusf] hf]lvddf cfwfl/t
jflif{s n]vfk/LIf0f of]hgf / tflnsfsf] cg'df]bg /
n]vfk/LIf0f of]hgf / tflnsfsf] sfof{Gjog l:yltsf]
lg/Gt/ cg'udg ul/Psf] .
• zfvf, lj:tfl/t sfpG6/, ljefu, OsfO{ / k|fb]lzs
sfof{nox? -#)% zfvf tyf lj:tfl/t sfpG6/,
#$ ljefu / $ k|fb]lzs sfof{nox?_ sf] cfGtl/s
n]vfk/LIf0f k|ltj]bgx?df 5nkmn ul/Psf] . ;fy},
cfGtl/s lgoGq0f, hf]lvd Joj:yfkg k|0ffnL /
k|zf;gnfO{ cem ;'b[9 kfg{ ;'wf/sf] cfjZostf /x]sf
If]qx?df Joj:yfkgnfO{ cfjZos lgb]{zg / ;'emfj
lbOPsf] .
• cfDbfgL, vr{, shf{ c;'nL, ;+:yfut ;'zf;g nufotsf
ljifox?sf] ljz]if n]vfk/LIf0f k|ltj]bg -$! n]vfk/LIf0f
k|ltj]bg_ pk/ 5nkmn ul/Psf] .
• Vigilance Review k|ltj]bgdf 5nkmn tyf
Joj:yfkgnfO{ cfjZos ;'emfjx¿ Hff/L ul/Psf] .
• ;+:yfsf] q}dfl;s ljQLo ljj/0fsf] ;dLIff u/L ;~rfns
;ldlt ;dIf k|ltj]bg k]z ul/Psf] tyf Joj:yfkgnfO{
cfjZos ;'emfj lbOPsf] .
• g]kfn /fi6« a}+ssf] lg/LIf0f tyf afXo n]vfk/LIf0f
k|ltj]bgdf pNn]lvt s}lkmotx?, k|fKt lgb]{zg tyf
;'emfjx? pk/ 5nkmn tyf ;f]sf] ;dfwfgsf] cfjlws
;dLIff ul/Psf] .
• ;+:yfsf] n]vfk/LIf0fsf] sfo{ k|0ffnLnfO{ lgb]{z
ug]{ Integrated Audit Policy sf] jflif{s ;dLIff ul/Psf]
tyf ;f]xL cg';f/ cfGtl/s n]vfk/LIf0f ljefusf]
sfo{k|ultsf] cg'udg ul/Psf] .
• n]vfk/LIf0f ;ldltsf] a}7ssf] dfOGo"6 / cfjlws k|ult
ljj/0f ;+rfns ;ldltsf] a}7sdf cfjZos ;dLIffsf]
nflu k]z ul/Psf] .
• ;+:yfn] k|rlnt sfg'g tyf g]kfn /fi6« a}+saf6 Hff/L
ul/Psf lgodg Joj:yfx?sf] kl/kfngf u/] gu/]sf]
;DaGwdf ;dLIff ul/Psf] .
• sf]le8 dxfdf/Lsf aLr n]vfk/LIf0f sfo{nfO{ ;'rf?
/fVg Offsite Review Framework for conducting
Internal Audit during Covid-19 Pandemic sfo{ljwL
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 45
;+rfns ;ldlt ;dIf k]z ul/Psf] .
• k|d'v cfGtl/s n]vfk/LIfssf] cfjlws sfo{;Dkfbg
d'NofÍg ul/Psf] .
cfly{s jif{ @)&^÷)&& df ;ldltsf] hDdf @) j6f a}7s
a;]sf] / ;~rfnsx?sf] pkl:ytL Pj+ jxfFx?n] k|fKt u/]sf]
a}7s eQfsf] ljj/0f lgDgfg';f/ /x]sf] 5 M
pkl:yt a}7s eQf
;b:ox? ePsf] a}7s ?
;+Vof
:jtGq ;~rfns, >L u0f]z dfg >]i7 @) #@),)))
;+rfns, >L lqnf]s rGb cu|jfn $ ^$,)))
;~rfns, >L lgs'~h cu|jfn ( !$$,)))
hDdf %@*,)))
-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
o; ;DaGwL ljj/0f n]vf ;DaGwL l6Kk0fLdf pNn]v
ul/Psf] 5
-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
o; ;DaGwL ljj/0f o;} k|ltj]bgsf] ;DalGwt :yfgdf
tyf n]vf ;DaGwL l6Kk0fLdf pNn]v ul/Psf] 5 .
-k_ z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+zsf] /sd M
o; a}+sn] 3f]if0ff u/]sf] gub nfef+z dWo] ;dLIff
cjlw;Dd z]o/wgL dxfg'efjx?n] ? !%=(( s/f]8
e'QmfgL lng afFsL /x]sf] 5 .
a+}sn] z]o/wgLx?n] e'QmfgL lng afFsL nfef+z /sd
a'lemlng cg'/f]w ub}{ /fli6«o:t/sf] klqsfdf k6s
k6s ;"rgf k|sflzt ug{'sf ;fy} kfFr jif{ gf3]sf]
e'QmfgL lbg afFsL nfef+zsf] ljj/0f a+}ssf] j]a ;fO6
www.nicasiabank.com df ;d]t /fv]sf] 5 .
-km_ bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/]sf]
s'/fsf] ljj/0f M
ljut cfly{s jif{df a}+sn] sDkgL P]g, @)^# sf] bkmf
!$! adf]lhd ;DklQ vl/b jf laqmL u/]sf] 5}g .
 46
-a_ bkmf !&% adf]lhd ;Da4 sDkgLaLr ePsf] sf/f]af/
sf] ljj/0f M
o; ;DaGwL ljj/0f jflif{s k|ltj]bgsf] n]vf ;DaGwL
l6Kk0fLdf pNn]v ul/Psf] 5 .
-e_ o; P]g tyf k|rlnt sfg"gadf]lhd ;~rfns ;ldltsf]
k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/f M
!= n]vfk/LIfs
o; a}s + sf afÅo n]vfk/LIfs >L P:f= P= cf/= P:;f]l;P6\;\
(SAR Associates), rf6{8{ Psfp06]06;\ åf/f cf=j=
@)&^÷&& sf] a}s + sf] n]vfk/LIf0f ;kmntfk"js{ ;DkGg
ug'e{ Psf] 5 . ;fy}, sDkgL P]g, @)^# sf] bkmf !!!
cg';f/ cf=j= @)&&÷&* sf] nflu jt{dfg n]vfk/LIfs
k'gM lgo'lQm x'g ;Sg] ePsf]n] n]vfk/LIf0f ;ldltsf]
l;kmfl/z adf]lhd n]vfk/LIfs lgo'lQm tyf lghsf]
kfl/>lds :jLs[t ug{ o; ;fwf/0f;efdf k|:tfj k]z
ul/Psf] 5 .
@= ;+:yfut ;'zf;g
a}s + n] lgodgsf/L lgsfo tyf sfg"gsf] kl/kfngfsf]
lglDt dfq} geO{ c;n Jofj;flos sfo{ tyf cfjZos
kf/blz{tfsf lglDt ;d]t ;+:yfut ;'zf;gnfO{ ;w}+ g}
cu|0fL :yfgdf /fv]sf] 5 . a}s
+ sf] ;+:yfut ;'zf;g
;+/rgf cGtu{t ;~rfns ;ldltsf] lgikIf Pj+d
kf/bzL{ sfo{ k|0ffnL, ;~rfns ;ldltsf] x:tIf]kd'Qm
b}lgs Joj:yfksLo sfdsf/jfxL tyf a}s + sf] sfo{
;Dkfbg cem r':t / k|efjsf/L agfpg ;~rfns ;ldlt
/ o; cGtu{tsf ;ldltx? ;d]t lqmoflzn /x]sf 5g\ .
a}s
+ n] ;+:yfut ;'zf;gsf tLg cleGg cË Integrity,
Transparency / Fairness nfO{ ;b}j cfTd;ft ub}{
cfPsf] 5 / a}s + n] cfÇgf] z]o/wgL, cGo ;/f]sf/jfnfsf]
lxt tyf cfÇgf] ;]jfu|fxLx?sf] dfu / ;]jfu|fxLnfO{ lbOg]
;]jfsf] u'0f:t/ j[l¢ ug{ ;+:yfut ;'zf;gnfO{ cfÇgf] gLlt
tyf lgodx?sf] cleGg cËsf] ?kdf ckgfPsf] 5 .
a+}ssf] ;+:yfut ;'zf;gnfO{ yk r':t tyf dha't
agfpg a+}sn æ;+:yfut ;'zf;g gLltÆ Hff/L u/]sf] 5,
h;sf] d'Vo p2]Zox? lgDg pNn]lvt /x]sf 5g\ .
• a+}ssf ;Dk"0f{ tx, ;+/rgf tyf sfo{x?df pRr ;+:yfut
;'zf;g nfu" ug]{ .
• a+}ssf] ;Dk"0f{ sfo{x? cfGtl/s tyf afXo gLlt cg'?k
kfngf ug{ .
• a+}ssf] nIo, p2]Zo k|flKtsf nflu cfjZos k|efjsf/L
gLlt, ljlw tyf dfu{bz{g agfpg / ;f]sf] k|efjsf/L
?kdf kfngf u/fpg'sf ;fy} cg'udg ug{ .
#= ;+:yfut ;fdflhs pQ/bfloTj
a}+s Ps c;n ;+:yfut gful/s ;d]t ePsf] gftfn]
;dfhsf ljleGg If]qdf ;fdflhs lxt tyf pTyfgsf]
nflu ;lqmo e"ldsf lgjf{x ub}{ cfO/x]sf] 5 . g]kfn /fi6«
a}+ssf] lgb]{zg -!^_ adf]lhd a}+sn] ;dLIff cjlwsf]
v'b gfkmfsf] ! k|ltzt ;+:yfut ;fdflhs pQ/bfloTj
lqmofsnfksf] nflu ljlgof]hg u/]sf] 5 . ;+:yfut
;fdflhs pQ/bfloTj sf]ifdf ;dLIff cjlwsf] v'b
gfkmfsf] ! k|ltzt ? #=!@ s/f]8 ljlgof]hg ul/Psf]
5 h'g cl3Nnf] jif{ ?= #=)@ s/f]8 /x]sf] lyof] . pQm
/sd dWo] ? #=@# s/f]8 sf]ifaf6 vr{ ePsf] 5 .
$= u|fxs klxrfg (KYC) / ;DklQ z'4Ls/0f (AML/
CFT):
a}+sn] ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f P]g,
@)^$, o; ;DaGwL lgodfjnL tyf g]kfn /fi6« a}+sn]
Hff/L u/]sf] ;DklQ z'4Ls/0f lgoGq0f;Fu ;DaGwL
lgb]{lzsfx?sf] k"0f{?kdf k|efjsf/L kl/kfngf ub}{ cfPsf]
5 . ;DklQ z'4Ls/0f /f]syfd ug{ a}+sn] k|efjsf/L
gLlt, lgod / lgb]{lzsfx? to u/L nfu" ul/;s]sf] 5 .
u|fxs klxrfg (KYC) / ;DklQ z'4Ls/0fsf ljifodf
a}+ssf sd{rf/Lx?nfO{ cBfjlws /fVg] p2]Zo;lxt
a}+sn] lg/Gt/ o; ;DaGwL tflndx? klg cfof]hgf
ub}{ cfPsf] 5 . o;sf] ;fy} a}+sn] jflif{s ?kdf lng]
æbIftf cf+sng hfFr -Skill Assessment Test_Æ df
;a} sd{rf/LnfO{ o; ljifodf clgjfo{ ;fldn x'g' kg]{
Joj:yf u/L ;f] sf] k|efjsf/L sfof{Gjog u/]sf] 5 .
oL ;a} Joj:yfx?sf] ;du| kl/0ffd :j?k a}+ssf] u|fxs
klxrfg (KYC) / ;DklQ z'4Ls/0f ;DaGwL :t/ g]kfnL
a}+lsË If]qs} pRr:t/df k'u]sf] 5 .
%= z]o/wgL;Fusf] ;DaGw tyf z]o/wgLx?nfO{ ;"rgf
Joj:yf
cfiff9 d;fGt @)&& ;Dddf o; a}+ssf hDdf
!,!(,#)* z]o/wgLx? /xg' ePsf] hfgsf/L u/fpFb5' .
a}+sn] z]o/wgLx?;Fu ;"rgf cfbfg k|bfg ug]{ sfo{nfO{
pRr k|fyldstf lbPsf] 5 . jflif{s ;fwf/0f ;efdf
z]o/wgL dxfg'efjx?;Fusf] k|ToIf ;+jfbsf] dfWodaf6
a}+sn] dfu{ lgb]{zg k|fKt ug]{ u/]sf] 5 . a}+ssf] jflif{s
k|ltj]bg, q}dfl;s k|ltj]bg, k|]; lj1KtL nufot
cGo hfgsf/Lx? ljleGg ;~rf/ dfWod Pj+ a}+ssf]
j]a ;fO6 www.nicasiabank.com åf/f pknAw u/fpg]
ul/Psf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 47

^= u'gf;f] / ;'g'jfO ;w}+ g} ;/fxgf ub{5 . xfd|f x/]s pknlJwx?df xfd|f

;]jfu|flxn] laleGg dfWodaf6 cfkm\gf u'gf;f] btf{ tyf ;xofqLx?, xfd|f ;]jfu|fxLx? / xfd|f z'elrGtsx?n]
;'rgf k|fKt ug{ ;Sg'x'G5 . a}+sn] 6f]n k|mL gDa/, Rof6 ;w}+ g} ;fy lbg'ePsf] 5 / o;sf nflu d ;~rfns
aS;, ld:8 sn, O{d]n OTofbL dfkm{t u'gf;f] bt{f tyf ;ldltsf] tkm{af6 oxfFx?k|lt xflb{s s[t1tf JoQm ug{
;'rgf k|bfg ub{} cfPsf] 5 . rfxG5' .

u'gf;f] btf{ tyf ;'rgf k|fKt ug{] dfWod M
6f]n k|mL gDa/ !^^) )! &&&&!
kmf]g gDa/ )! %!!!!&& / )! %!!!!&(
kf]:6 aS; gDa/ !!)@!
O{d]n feedback@nicasiabank.com
km];a"s facebook.com/NicAsiaBank
cf j &^÷&& df bt{f ePsf u'gf;fx? o; k|sf/sf /x]sf 5g
u'gf;f] u'gf;f]
ljj/0f u'gf;f] bt{f ;dfwfg ;dfwfg x'g
;+Vof ePsf] ;+Vof afFsL ;+Vof
k|fljlws sl7gfO !,%(# !,%(# )
;]jf cj/f]w (^ (^ )
ljQLo n]gb]g ;DalGw u'gf;f] #&# #&# )
Jofh b/ ;DalGw u'gf;f] ^% ^% )
ef}lts zfvf ;'ljwf ;DalGw u'gf;f] ! ! )
;]jf u'0f:t/ ;DalGw u'gf;f] ^,@(@ ^,@(@ )
sd{rf/L cfr/0f ## ## )
cGo ^* ^* )
o; ;~rfns ;ldltnfO{ lg/Gt/ lbzflgb{]z ug]{ >L
g]kfn /fi6« a}+s, >L g]kfn lwtf]kq af]8{, >L g]kfn
:6s PS;r]Gh, >L sDkgL /lhi6«f/sf] sfof{no, >L
cy{ dGqfno, >L g]kfn ;/sf/ tyf cGo lgodgsf/L
lgsfox?nfO{ pxfFx?n] k'¥ofpg' ePsf] ;xof]usf] nflu
s[t1tf hfx]/ ub{5' . ;fy} a}+ssf] x/]s pknlJw /
k|ultdf cfÇgf] s8f kl/>dsf ;fy dxTjk"0f{ of]ubfg
k'¥ofpg] a}+ssf ;j} sd{rf/Lx?sf] kl/>dsf] sb/
ub}{ o; ;~rfns ;ldlt cfpFbf jif{x?df ;a};Fu o:t}
;xof]usf] ck]Iff /fVb5' .
wGojfb ¤
;~rfns ;ldltsf] tkm{af6
t'n;L/fd cu|jfn, cWoIf
ldlt M @)&& d+l;/ @! ut], cfO{taf/

a}+sn] ljefu tyf k|b]zdf alu{s/0f ub{} ;xfos 8]:ssf]

:yfkgf u/]sf] 5 . ;]jfu|fxLnfO{ pRrtd ;]jf k|bfg
ug{' g} a}+ssf] p2]Zo xf] . x/]s u'gf;f]sf] a}+sn] l56f] /
pQd ;'g'jfO{ ub{} cfPsf] 5 . o; a}+sn] ;w}+ ;]jfu|fxLnfO{
klxnf] k|fyldstfdf /fVb} ;]jf k|bfg ub{} cfPsf] 5 .

&= cfr/0f ;DaGwL Joj:yfsf] kfngf

g]kfn /fi6« a}+såf/f Hff/L lgb]{zg g+= ^ sf] a'Fbf g+=
! df tf]lsPsf] cfr/0f ;DalGw Joj:yfx?sf] a}+ssf
;~rfnsHo"x?n] kfngf ug'{ePsf] 5 .

*= wGojfb 1fkg
xfd|f z]o/wgL dxfg'efjx? xfd|f] x/]s kfOnfdf ;fy
lbg] ;xofqLx? x'g'x'G5 . a+}ssf] pQ/f]Q/ k|ult tyf
;d[l4sf] nflu tkfO{+x?n] k|ToIf tyf ck|ToIf ?kdf
k'¥ofpg' ePsf] ;xof]u, dxTjk"0f{ ;Nnfx, ;'emfj, lg0f{o
tyf dfu{bz{gn] g} a}+s cfhsf] ;an tyf ;Ifd cj:yfdf
cfOk'u]sf] 5 . z]o/wgL dxfg'efjx?n] xfdL k|lt
b]vfpg'ePsf] ;b\efj tyf ljZjf;sf] ;~rfns ;ldlt
 48
lwtf]kq btf{ tyf lgisfzg lgodfjnL @)&# sf] cg';"rL !%,
lgod @^ sf] pklgod @ ;Fu ;DalGwt
!= ;~rfns ;ldltsf] k|ltj]bg
k|:t't ;du| k|ltj]bg ;~rfns ;ldltsf] k|ltj]bg /x]sf] .
@= n]vfk/LIf0fsf] k|ltj]bg
;DalGwt zLif{sdf pNn]v ul/Psf] .
#= n]vfk/LIf0f ul/Psf] cfly{s ljj/0f
jf;nft, gfkmf tyf gf]S;fg, gub k|jfx ljj/0f tyf
;DaGw cg';"rLx?df ;dfj]z ul/Psf] .
$= sfg"gL sf/jfxL ;DjGwL ljj/0f
-s_ ut cfly{s jif{df a}s+ n] tyf a}s+ sf lj?4df ;fdfGo
Jofj;flos sf/f]jf/ ;DaGwL d'2f afx]s cGo d'2f g/x]sf] .
-v_ a}+ssf] ;+:yfks jf ;~rfnsn] jf ;+:yfks jf
;~rfnssf] lj?4df k|rlnt lgodsf] cj1f jf
kmf}hbf/L ck/fw u/]sf] ;DaGwdf d'2f bfo/ ePsf] s'g}
hfgsf/L k|fKt gePsf] .
-u_ s'g} ;+:yfks jf ;~rfns lj?4 cfly{s ck/fw u/]sf]
;DaGwdf d'2f bfo/ ePsf] s'g} hfgsf/L k|fKt gePsf] .
%= ;+ul7t ;+:yfsf] z]o/ sf/f]jf/ tyf k|ultsf] ljZn]if0f
-s_ lwtf]kq jhf/ ;+ul7t ;+:yfsf] z]o/ sf/f]jf/sf
;DaGwdf Joj:yfkgsf] wf/0ff .
z]o/ sf/f]jf/df x'g] ptf/ r9fj v'Nnf ahf/n]
k|ltkflbt u/]sf] d"No tyf dfGotf cg'?k x'g] ePsfn]
o; ;DaGwdf Joj:yfkgsf] wf/0ff t6:y /x]sf] .
-v_ cl3Nnf] jif{sf] k|To]s q}dfl;s cjlwdf sf/f]jf/ ePsf]
z]o/sf] s'n ;+Vof tyf sf/f]jf/ ePsf] lbg ;DjGwL
hfgsf/L nufot ;+ul7t ;+:yfsf] clwstd, Go"gtd /
clGtd z]o/ d"No .
@)&^ cflZjg d;fGt @)&^ kf}if d;fGt
clwstd d"No ? $&( clwstd d"No ? $%(
Go'gtd d"No ? #&@ Go'gtd d"No ? #*@
clGtd d"No ? $$! clGtd d"No ? $$#
sf/f]jf/ ;+Vof ^,&)) sf/f]jf/ ;+Vof &,*$%
sf/f]jf/ lbg ^@ sf/f]jf/ lbg %(
@)&^ r}q d;fGt @)&& cfiff9 d;fGt
clwstd d"No ? ^*) clwstd d"No ? %%%
Go'gtd d"No ? $$^ Go'gtd d"No ? $@@
clGtd d"No ? $(^ clGtd d"No ? %%#
sf/f]jf/ ;+Vof @#,@^# sf/f]jf/ ;+Vof #,@$(
sf/f]jf/ lbg $^ sf/f]jf/ lbg !%
^= ;d:of / r'gf}tL
s= cfGtl/s ;d:of tyf r'gf}tL
• a9\bf] k|lt:kwf{sf sf/0f bIf hgzlQmsf] cefj tyf
a+}sdf xfn sfo{/t hgzlQmnfO{ ;d]t sfod /fVg]
r'gf}tL .
• bIf hgzlQmsf] ljsf; ug{' tyf pTk|]l/t ug{
• a9\bf] ;~rfng nfut .
v= afx\o ;d:of tyf r'gf}tL
• k|lts"n Jofhb/ tyf t/ntfsf] l:ylt Pjd\ ;f]df x'g]
cfsl:ds ptf/r9fj
• d'b|f:k|mLlt tyf Jofhb/ jLr ;fd~h:otf sfod gx'g' .
• cTolws t/ntf tyf To;sf] gLltut cGof]naf6 plAhg]
ahf/ hf]lvd tyf ljQ Joj:yfkgsf r'gf}tLx?
• tLj| k|lt:kwf{ / To;af6 plAhPsf] o'lQmxLg k|lt:kwf{Tds
Jojxf/
• ;Lldt nufgLsf cj;/x?
&= ;+:yfut ;'zf;g
;~rfns ;ldltsf] k|ltj]bg cGtu{t ;DalGwt zLif{sdf
pNn]v ul/Psf]
*= ljj/0fkqdf k|If]k0f ul/Psf / n]vfk/LIf0f ePsf]
ljj/0fx?df aL; k|ltzt jf ;f] eGbf a9L km/s
;DaGwL ljj/0f .
a}+sn] !)=@% k|ltzt Pg cfO{ ;L Plzof C0fkq
@)*#÷*$ lgisfzgsf jvt a}+sn] k|sflzt u/]sf]
ljj/0fkqdf k|If]k0f ul/Psf / a}+ssf] nv]fk/LIf0f
kZrftsf] jf:tljs ljQLo ljj/0fdf ePsf] km/s @)
k|ltzt jf ;f] eGbf a9Lsf] km/s lgDgfg';f/ /x]sfM
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 49

Pg cfO{ ;L Plzof a}+s lnld6]8

ljQLo cj:yfsf] ljj/0f
cfly{s jif{ @)&^÷&&
/sd ? bz nfv
n]vfk/LIf0f
ljj/0f ePsf] ljQLo k|]If]lljj/0f
kt ljQLo km/s -µ_ @) k|ltzt eGbf j9L km/s kg'{sf sf/0f
ljj/0f
;DklQ
;DklQ
gub tyf gub ;dfg 12,295 7,720 59µ eN6df /x]sf] gub k|If]lkt eGbf a9L
g]kfn /fi6« a}+sdf /x]sf] df}Hbft / lng'kg]{ 18,721 17,200 9µ
a}+s tyf ljQLo ;+:yfdf df}Hbft – 380
Jo'TkGg ljQLo pks/0f 5,636 1,823 209µ kmjf{8{ sG6«ofS6df k|If]lkt eGbf a9L nufgL
cGo Jofkfl/s ;DklQx? 9 – 100µ Jofkfl/s ;DklQdf nufgL
ljQLo ;+:yfnfO{ shf{ ;fk6L 12,708 5,636 125µ n3'laQ ljQLo ;+:yfnfO{ shf{
u|fxsnfO{ shf{ ;fk6L 160,184 194,113 –17µ
nufgL ;'/If0fkq 29,317 38,200 –23µ ;/sf/L ;'/If0fkqdf nufgL
rfn' s/ ;DklQ 3,628 –
;xfos sDkgLdf nufgL 1,265 690 83µ Pg cfO ;L Plzof n3'laQ ljQLo ;+:yfdf nufgL
;Da4 sDkgLdf nufgL – –
nufgL ;DklQ 496 74 567µ u}/ a}+ls· ;DklQdf a9f]Q/L
;DklQ tyf pks/0f 3,224 2,586 25µ ;DklQdf :t/f]GgtL
VoftL tyf cd"t{ ;DklQ 113 60 87µ ;DklQdf :t/f]GgtL
:yug s/ ;DklQ – –
cGo ;DklQx? 2,994 21,058 –86µ cGo bfloTjx?;Fu lx;fa ldnfg
s'n ;DklQ 250,590 289,541
bfloTj
bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL 9,272 15,479 –40µ cGt/ a}+s ;fk6Ldf cfPsf] sdL
g]kfn /fi6« a}+snfO{ ltg{ afFsL – 731
Jo'TkGg ljQLo pks/0f 5,601 2,975 88µ kmjf8{ sG6«ofS6df k|If]lkt eGbf a9L nufgL
u|fxsaf6 lgIf]k 201,630 287,559 –30µ u|fxsaf6 lgIf]k k|If]lkt eGbf sd
;fk6L (Borrowing) – –
rfn' s/ bfloTj – –
Joj:yf – –
:yug s/ bfloTj 298 –
cGo bfloTj 6,891 27,472 –75µ cGo ;DklQ;Fu lx;fa ldnfg
hf/L ul/Psf] C0f kq 9,656 17,075 –43µ C0f kq undersubscribed
;'/If0f g/flvPsf] ;xfos cfjlws bfloTj – –
hDdf bfloTj 233,348 351,291
O{lSj6L
z]o/ k"FhL 9,718 11,661 –17µ
z]o/ lk|ldod – –
;+lrt d'gfkmf 1,803 2,549 –29µ gfkmf k|If]lkt eGbf sd
hu]8f sf]if 5,721 10,075 –43µ gfkmf k|If]lkt eGbf sd
O{lSj6L wf/snfO{ ljt/0fof]Uo O{lSj6L
Sj6L 17,242 24,285
u}/ lgoGq0f :jfy{ – –
s'n O{lSj6L 17,242 24,285
s'n bfloTj / O{lSj6L 250,590 375,576
 50

Pg cfO{ ;L Plzof a}+s lnld6]8

gfkmf jf gf]S;fgsf] PsLs[t ljj/0f
cfly{s jif{ @)&^÷&&
/sd ? bz nfv
n]vfk/LIf0f
ljj/0f ePsf] ljQLo k|]If]lljj/0f
kt ljQLo km/s -µ_ @) k|ltzt eGbf j9L km/s kg'{sf sf/0f
ljj/0f
Jofh cfDbfgL 20,723 25,167 –18µ
Jofh vr{ 13,118 16,698 –21µ C0f kq undersubscribed
v'b Jofh cfDbfgL 7,605 8,469
z"Ns tyf sldzg cfDbfgL 2,643 4,788 –45µ z"Ns tyf sldzg cfDbfgL k|If]lkt eGbf sd
z"Ns tyf sldzg vr{ 160 553 –71µ z"Ns tyf sldzg cfDbfgL k|If]lkt eGbf sd
v'b z'Ns / sldzg cfDbfgL 2,483 4,235
v'b Jofh, z"Ns / sldzg cfDbfgL 10,088 12,704
v'b sf/f]af/ cfDbfgL 340 262 30µ ljb]zL ljlgdo sf/f]af/df nfe
cGo ;~rfng cfDbfgL 256 98 161µ lwtf]kq nufgL laqmLaf6 nfe
s'n ;~rfng cfDbfgL 10,683 13,064
C0f / cGo gf]S;fgsf] nflu xfgL÷-lkmtf{_ 1,114 625 78µ C0f / cGo gf]S;fgsf] nflu xfgL k|If]lkt eGbf a9L
v'b ;~rfng cfDbfgL 9,570 12,439
;~rfng vr{
sd{rf/L vr{ 2,910 3,226 –10µ
cGo ;~rfng vr{ 1,972 2,662 –26µ cGo ;~rfng vr{ k|If]lkt eGbf sd
x|f;s§L / kl/zf]wg 253 151 67µ ;DklQdf :t/f]GgtL
;~rfng gfkmf 4,435 6,400
u}/ ;~rfng cfDbfgL 20 65 –69µ u}/ ;~rfng vr{;Fu lx;fa ldnfg
u}/ ;~rfng vr{ 57 –
cfos/ cl3sf] gfkmf 4,397 6,465
cfos/ vr{
o; cf=j= sf] s/ 1,268 1,920 –34µ gfkmf k|If]lkt eGbf sd
:yug s/ 30 –
o; cf=j= sf] gfkmf 3,099 4,545

(= lgod @^ sf] pklgod -%_ ;Fu ;DalGwt ljz]if 36gf
jf kl/l:ylt ;DaGwL ljj/0f M
!_ ;+ul7t ;+:yfsf] ljlgoddf ;+zf]wg M gePsf]
@_ ;+ul7t ;+:yfsf] ;~rfns jf pRr Joj:yfksLo txsf
clws[tsf] kl/jt{g
s_ ;~rfnssf] kbfjwL ;dfKt ePsf]M — a}+ssf lgjf{lrt
x'g'ePsf ;~rfnsx?sf] kbfjlw ;dfKt gePsf] .
v_ ;~rfns ;ldltdf lg/Gt/tf glbg' ePsf] M
• gfd hubLz k|;fb cu|jfn
• cnu ePsf] ldlt @)&^÷)$÷@(
u_ ;~rfns ;ldltdf gofF lgo'lQmM
• gfd lgs'~h cu|jfn*
• lgo'Qm ePsf] ldlt @)&^÷)%÷@^
*g]kfn /fi6« a}+s tyf ljQLo ;+:yf lgodg ljefuaf6 ldlt
@)&^÷)$÷@) df hf/L kl/kq, kq ;+Vof a}=la=lg=lj=lgtL
kl/kq÷svu÷@÷)&^÷&& df pNn]v ePsf] lgb]{zgsf]
kl/kfngf ug{ ldlt @)&$÷)%÷#) df ;DkGg a}+ssf] @) cf}+
jflif{s ;fwf/0f ;efaf6 rf/ -$_ jif{sf] cjlwsf] nflu lgo'Qm x'g'
ePsf] ;+rfns >L hubLz k|;fb cu|jfnHo'sf] ;6\6fdf lghsf]
afFls sfo{sfnsf] nflu pko'Qm JolQmnfO{ ;+rfns lgo'Qm ug]{
lg0f{o ;+rfns ;ldltsf] ldlt @)&&÷)$÷@( df ;DkGg $!^
cf}+ j}7sn] u/]cg';f/ ldlt @)&^÷)%÷@^ df ;DkGg $@@ cf}+
j}7ssf] lg0f{ofg';f/ >L lgs'~h cu|jfnHo" ;+rfns kbdf lgo'Qm
x'g' ePsf] xf] .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 51

3_ pRr Aoj:yfksLo txaf6 /flhgfdf lbg' ePsf] M
gePsf]
ª_ pRr Aoj:yfksLo txdf gofF lgo'lQm M
• gfd e]if /fh vltj8f
• kb ;xfos k|d'v sfo{sf/L clws[t
• lgo'Qm ePsf] ldlt @)&^÷!)÷)!
• gfd /Ghg v8\sf
• kb ;xfos dxfk|aGws
• lgo'Qm ePsf] ldlt @)&^÷!)÷)!
• gfd gf/fo0f ;'Gb/ lzNksf/
• kb jl/i7 k|aGws
• lgo'Qm ePsf] ldlt @)&^÷!)÷)!
#_ nfef+z 3f]if0ff jf kF"hL ;+/rgfdf kl/jt{g M
cfly{s jif{ @)&%÷&^ sf] nflu ldlt @)&^÷)^÷!)
df ;DkGg a+}ssf] @@cf}+ jflif{s ;fwf/0f ;efaf6 !)
k|ltzt af]g; z]o/ k|bfg ul/Psf] . af]g; z]o/ ljt/0f
kZrft a}+ssf] r'Qmf k"FhL ? ( ca{ &! s/f]8 &^ nfv
%! xhf/ %^* k'u]sf] .

)=% k|ltzt jf ;f] eGbf a9L :jfldTj ePsf z]o/wgLsf] ljj/0f #! c;f/ @)&& ;Dd
qm=;= ;+:yfkssf] gfd, y/ k|ltzt -µ_
1 czf]s s'df/ cu|jfn 6=41µ
2 lqnf]s rGb cu|jfn 5=34µ
3 /fdrGb| ;+3O{ 4=41µ
4 ;'efif rGb| ;+3O{ 4=37µ
5 cg'h cu|jfn 3=19µ
6 nf]sdfGo uf]N5f 3=10µ
7 ho>L uf]N5f 2=59µ
8 hubLz k|;fb cu|jfn 2=53µ
9 uf]ljGbnfn ;+3O{ 2=13µ
10 lj/]Gb| s'df/ ;+3O{ 1=97µ
11 cIfo uf]Nofg 1=94µ
12 d~h' cu|jfn 1=78µ
13 t'n;L/fd cu|jfn 1=78µ
14 ;+lrtf cu|jfn 1=78µ
15 lgs'~h cu|jfn 1=76µ
16 g]kfn nfO{km OG:of]/]G; s=ln 1=15µ
17 jf;'b]j uf]Nofg 0=98µ
18 clk{t cu|jfn 0=96µ
19 piff cu|jfn 0=96µ
20 lgd{n s'df/ cu|jfn 0=94µ
21 sljtf ;+3O{ 0=91µ
22 ljzfn cu|jfn 0=82µ
23 k|'8]lG;on Soflk6n Dofg]hd]G6 s=ln= 0=76µ
24 cgGt s'df/ uf]Nofg 0=62µ
25 zlQm s'df/ uf]Nofg 0=62µ
26 lbjfs/ uf]N5f 0=51µ
 52

Pg cfO{ ;L Plzof a}+ssf] ;xfos sDkgL

Pg cfO{ ;L a}+ssf] tLgj6f ;xfos sDkgLx? /x]sf 5g\† Pg
cfO{ ;L Plzof Soflk6n lnld6]8, Pg cfO{ ;L Plzof n3'ljQ
ljQLo ;+:yf lnld6]8 / Pg cfO{ ;L Plzof ;]So'l/l6h\
lnld6]8 .
Pg cfO{ ;L Plzof Soflk6n lnld6]8 / Pg cfO{ ;L Plzof
;]So'l/6Lh\ lnld6]8 a}s
+ sf] k"j{ :jfldTjdf /x]sf] ;xfos
sDkgLx? x'Gf\ eg] Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf
lnld6]8 a}s+ sf] ^&=*&µ :jfldTjdf /x]sf] ;fxos sDkgL xf] .

Pg cfO{ ;L Plzof
a}+s lnld6]8

Pg cfO{ ;L Plzof Pg cfO{ ;L Plzof Pg cfO{ ;L Plzof

Soflk6n n3'ljQ ljQLo ;+:yf ;]So'l/6Lh\
lnld6]8 lnld6]8 lnld6]8

Pg cfO{ ;L Plzof ;]So'l/6Lh\ lnld6]8sf] c;f/ d;fGt ;Dd sf/f]af/ z'? ePsf] 5}g .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 53

;+:yfut ;'zf;g

a}l+ sË Ps ljZjf; af]ss

] f] Joj;fo xf] / a}s
+ n] ;j{;fwf/0fsf] ;+:yfut ;'zf;gdf ljlw, ljwfg / lgods 9fFrf
lgIf]k / nufgLsf] ¿kdf ;fj{hlgs sf]ifsf] 7"nf] /sdsf]
Joj:yfkg ug]{ ePsf]n] ;+:yfut ;'zf;gsf] d'2f a}l+ sË
pBf]ux¿df Ps dxTjk"0f{ sl8 dflgG5 . Ps dha"t / 7f];
lwtf]kq btf{ tyf a}+s tyf ljQLo
;+:yfut ;'zf;g 9fFrf lagf ;a} ;/f]sf/jfnfx¿sf] rf;f]sf] lgisfzg lgodfjnL, ;+:yf ;DaGwL
/Iff / ;'lglZrt ug]{ sfo{ cToflws k|efjsf/L 9+un] lgjf{x @)&# P]g, @)&#
ug{ ;lsb}g .
lwtf]kq ;DaGwL P]g,
a}s
+ ;+:yfut ;'zf;gsf] pRr dfkb08åf/f ;+rflnt ug{ @)^# sDkgL P]g, @)^#
k|lta4 5 . ;d;dflos lgod / sfg"gsf] kfngf, ljleGg
lgofds lgsfoåf/f hf/L lgb]z
{ g / kl/kq / lbzflgb]z{ x¿sf]
g]kfn /fi6« a}+saf6
kfngf ug'{ eg]sf] a}s
+ sf] ;jf]R{ r k|fyldstf xf] / a}s
+ n] hf/L ul/Psf]
a}+ls· s;'/ tyf
To;df jrg / efjgfsf] cIf/;M cg'kfngf ;'lglZrt ug{ ;hfo P]g, @)^$
PsLs[t lgb]{zsf
k|lta4 /x]sf] 5 . g]kfn /fi6« a}+s
P]g, @)%*
tYonfO{ dfGotf lbFb,} a}s
+ sf] ;~rfns ;ldltn] æPg cfO ;L
Plzof a}s+ ;+:yfut ;'zf;g gLltnfO{Æ #! d] @)!% df
:jLs[lt ePsf] lyof] / To;kl5 k|efjsf/L ¿kdf nfu" ePsf]
5 . of] gLlt cfjZostf cg';f/ k6s k6s ;+zf]lwt x'b} ;~rfnsx?sf] ;+/rgf / lgo'lQm
cfPsf] 5 .
• a}s+ sf] ;~rfnsx?sf] lgo'lQm sDkgL P]g, a}s + tyf
ljQLo ;+:yf P]g, g]kfn /fi6« a}s + af6 hf/L ul/Psf]
gLltsf p2]Zox¿
PsLs[t lgb]z { sf tyf a}s + sf] lgodfjnLdf /x]sf
• k|0ffnLut sfuhftx¿sf] (System Documents) lgdf{0f Joj:yfx?sf] cwLgdf /xL sDkgLsf] ;fwf/0f ;efn]
-k|To]s dxTjk"0f{ ultljlwsf] nfuL gLlt÷sfo{ljlw÷ ub{5 .
lgb]l{ zsf÷;~rfng dfkb08 -SOP_ _
• jflif{s ;fwf/0f ;efåf/f lgo'Qm ul/Psf] ;~rfnssf]
• k|0ffnLut sfuhftx¿sf k|efjsfl/tfsf] cfjlws ;dLIff kb s'g} Joxf]/fn] l/Qm ePdf ;f] l/Qm :yfgdf ;~rfns
• :j:y ;+u7gfTds ;+/rgfsf] :yfkgf ;ldltn] csf]{ ;~rfns lgo'Qm ub{5 .
• cfrf/ ;+lxtfsf] sfof{Gjog / e"ldsfsf] k|efjsf/L • ;~rfnssf] sfo{sfn lgodfjnLdf pNn]v eP adf]lhd
lgjf{xg a9Ldf rf/ jif{sf] x'G5 .
• :jfy{sf] 4Gb (Conflict of Interest) sf] klxrfg / • k|rlnt sfg"g jf lgodfjnLdf cGoyf Joj:yf ul/Psf]df
lg/fs/0f 9fFrfsf] lgdf{0f afx]s Ps sfo{sfn ;dfKt eO{ ;~rfnssf] kbaf6
• :j:y ;+:yfut ;+:s[lt / cEof;x¿sf] kl/kfngf cjsfz k|fKt ug]{ JolQm ;~rfnssf] kbdf k'gM lgo'Qm
• 9fFrfsf] (Framework) lgu/fgL, ;dLIff / l/kf]l{ 6· x'g ;Sg]5 .
 54

;ldltsf] sfd st{Jo / clwsf/x? k|dv' sfo{sf/L clws[tsf] lgo'lQm

;ldltsf] sfd, st{Jo / clwsf/ P]g, jf g]kfn /fi6« a}s
+ sf] k|dv
' sfo{sf/L clws[tsf] lgo'lQm a}s + tyf ljQLo
a}s
+ af6 hf/L gLlt, lgod tyf lgb]z
{ g cg'?k x'g5] / ;f]df ;+:yf ;DalGwt P]g / g]kfn /fi6« a}s + sf] lgb]z
{ g, kl/kq /
pNn]v gePsf]df sDkgL P]gdf Joj:yf ul/P cg'?k x'g5] . dfu{bz{g tyf lgofds k|fjwfgx¿sf] clwgdf /xL x'g] u/]sf]
5 . k|dv' sfo{sf/L clws[tsf] lgo'lQm ;Lk, cg'ej, Ifdtf,
;~rfns lzIff sfo{qmd 6«¥ofs /]s8{ / pDd]åf/sf] of]Uotfsf] d"Nof°g cfwfl/t
;+rfnsHo"x¿ pxfFx?n] jxg ug{ ePsf] uxg lhDd]jf/L k"/f /xG5 . pDd]bjf/sf] of]Uotf JolQmsf] ljutsf] k|bz{gsf]
ug{ cfjZos, ljleGg k|lzIf0f / lzIff sfo{qmdx¿ ;~rfng cfwf/df d"Nof°g ul/G5 . To:t} k|dv ' sfo{sf/L clws[tnfO{
ug]{ Joj:yf a}s
+ n] lnPsf] 5 . k|dv ' sfo{sf/L clws[t, ;~rfns / sd{rf/Lsf] kbdf cGo
nfed'vL ;+u7gdf k|ltaGw nufOPsf] 5 . oBlk a}s + n] nufgL
gj lgo'Qm ;+rfnsHo"x¿ lgo'lQm ePsf] Ps dlxgf leq lgDg u/]sf] æk"jf{wf/ ljsf; a}s
+ Æ sf] ;~rfns aGg eg] k|ltaGw
ljifox¿df cled'lvs/0f x'g] u/]sf] 5 M nufOPsf] 5}g .
• cfÇgf] ;+/rgf,
• Joj;fosf] k|sl[ t, a}s
+ sf] k|dv
' sfo{sf/L clws[tsf] lgo'lQm b]xfosf k|fjwfgx¿
• ;+:yfut ;'zf;g, cGtu{t /xL ug]{ ul/Psf] 5 M
• ;+:yfut /0fgLlt,
lgofds k|fjwfg
• Joj;flos of]hgf,
• a}s+ tyf ljQLo ;+:yf P]g
• ;~rfnssf] st{Jo tyf pt/bfloTj,
• g]kfn /fi6« a}s
+ af6 hf/L ul/Psf lgb]z
{ g
• hf]lvd Joj:yfkgsf ;DaGwdf ckgfOPsf /0fgLlt, • cGo sfg'gL k|fjwfg
• ;dli6ut cfly{s Pjd\ ljQLo cj:yf, • dfu{bz{g
• jt{dfg sfg'gL Joj:yf,
• k|rngdf /x]sf a}l+ sË ;]jf tyf k4lt / cfGtl/s k|fjwfg
• g]kfn /fi6« a}s
+ af6af6 hf/L ul/Psf lgb]z
{ g • k|aGwkq
• lgodfjnL
cfÇgf ;a} ;~rfnsHo"x?nfO{ x/]s sfo{sfndf sDtLdf
Psk6s cled'vLs/0f÷k'gtf{huLs/0f u/fpg] ul/Psf] 5
• a}s+ tyf ljQLo ;+:yfn] ;du| a}l+ sË k|0ffnLsf] ;+:yfut
;'zf;g Pjd\ hf]lvd Joj:yfkgsf] u'0f:t/ ;'wf/ ug{sf
nflu kf/blz{tf (Transparency),
• v'nf;f (Disclosure),
• :jfy{sf] åGå (Conflict of Interest),
• cg'kfngf (Compliance) /
• cGo lgofds lgsfo;Fusf] ;DaGw Pjd\ ;dGjo nufotsf
ljifodf cGt/f{li6«o c;n cEof; (International Best
Practice)
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 55

Joj:yfksLo ljZn]if0f
ljQLo emnsx?

ljj/0f @)&@–&# @)&#–&$ @)&$–&% @)&%–&^ @)&^–&& jflif{s @)&^÷&& CAGR % jif{
s'n shf{ 59,499 72,562 121,745 150,108 173,742 15=74µ 30=72µ
s'n lgIf]k 69,488 87,678 151,219 180,531 210,902 13=78µ 31=99µ
s'n ;DklQ 80,457 99,274 170,943 220,585 250,590 13=60µ 32=85µ
z]o/wgL sf]if 7,383 10,116 11,670 14,936 17,242 15=44µ 23=62µ
s'n ;~rfng cfDbfgL 2,613 3,434 5,358 9,506 10,683 12=38µ 42=19µ
;~rfng gfkmf 1,369 1,702 1,918 4,514 4,435 –1=75µ 34=16µ
v'b gfkmf 1,067 1,473 1,335 3,023 3,099 2=50µ 30=55µ
;DklQdf k|ltkmn 1=51 1=64 0=97 1=56 1=32 –15=38µ –3=31µ
O{lSj6Ldf k|ltkmn 16=5 16=84 12=09 22=73 19=26 –15=27µ 3=94µ
t/ntf cg'kft 23=79 25=80 24=45 26=05 27=09 3=99µ 3=30µ
k|lt sd{rf/L s'n cfDbfgL 0=97 0=84 0=58 0=87 1=07 22=53µ 2=39µ
k|lt sd{rf/L vr{ 0=49 0=48 0=78 0=71 1=00 40=85µ 19=52µ
s'n shf{÷art 85=62 83=7 86=3 84=55 85=75 1=42µ 0=04µ
k|lt z]o/ cfDbfgL 28=31 23=06 16=62 34=22 31=89 –6=81µ 3=02µ
nfef+z 27=37 21=05 10 21=05 20 –4=99µ –7=54µ
d"No cfDbfgL cg'kft 28=19 19=3 19=01 13=09 17=34 32=47µ –11=44µ
s'n k'FhL kof{Kttf 12=44 13=83 12=24 13=32 13=50 !=#%µ 2=07µ
 56

s'n shf{
jflif{s j[l4 !%=&$µ 173,742
CAGR #)=&@µ 150,108
121,745
? bz nfv

72,562
59,499

2072–73 2073–74 2074–75 2075–76 2076–77

s'n shf{ cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM @@ k|ltzt, ^* k|ltzt / @# k|ltzt j[l¢ ePsf]
lyof] . ;dLIff jif{sf] cGTodf a}+ssf] s'n shf{ !^ k|ltztn] j[l4 x'Fb} ? !&# ca{ &$ s/f]8 k'u]sf] 5 h'g ;du| jfl0fHo a}+ssf]
shf{ j[l4 b/ !@ k|ltzt /x]sf] 5 . l/6]n, ;fgf tyf dfemf}nf pwd shf{ / ljlkGg If]q shf{df a9f]Q/L xfl;n u/]sf] 5 eg]
a}+sn] nIo cg'?k skf]{/]6 shf{ 36fpb} nu]sf] 5 . l/6]n, ;fgf tyf dfemf}nf pBd shf{ / ljlkGg If]q shf{ qmdz @#, !%
/ #@ k|ltztn] j[l4 ePsf] 5 eg] skf]{/]6 shf{ * k|ltztn] 36]sf] 5 .

s'n lgIf]k
jflif{s j[l4 !#=&*µ 210,902
CAGR #!=((µ 180,531
151,219
? bz nfv

87,678
69,488

2072–73 2073–74 2074–75 2075–76 2076–77

a}s
+ sf] s'n lgIf]k cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM @^ k|ltzt, &@ k|ltzt / @# k|ltztn] j[l¢
ePsf] lyof] . lgIf]k u|fxs dxfg'efjx?sf] ;+Vof #^ k|ltztn] j[l¢ x'bF f a}s
+ sf] s'n lgIf]k !& k|ltztn] j[l¢ x'bF } @!) ca{ ()
s/f]8 k'us ] f] 5 . laut sxL jif{ b]lv P]ltxfl;s ;kmntf xl;n ub{} cfPsf] Pg cfO ;L Plzof a}s + b]zs} ;a}eGbf w]/} lgIf]k
u|fxs ePsf] a}s + xf] . emG8} @@ nfv lgIf]k u|fxs /x]sf] o; a}s+ :jb]zL lgIf]kdf ^=@) k|ltzt ahf/ lx:;f cf]u6\b} b]zs}
cu|0fL a}s+ sf] ?kdf pkl:ytL hgfPsf] 5 . d'2tL / artdf a}s + n] ;dLIff jif{df qmdz @^ / @& k|ltzt j[l¢ xfl;n u/]sf] 5 .
a}s+ sf] s'n lgIf]kdf CASA -rfn' / art vftf_ sf] lx:;f $% k|ltzt k'us ] f] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 57

s'n ;DklQ
jflif{s j[l4 !#=^)µ 250,590
CAGR #@=*%µ
220,585

170,943
? bz nfv

99,274
80,457

2072–73 2073–74 2074–75 2075–76 2076–77

s'n ;DklQ cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM @# k|ltzt, &@ k|ltzt / @( k|ltzt j[l¢ ePsf]
lyof] . s'n ;DklQ a}s + sf] Joj;fo cg';f/ a9\g] / 36\g] u5{ ;fy} o;n] jf;nft cfsf/ klg hgfpF5 . jf;nft cfsf/df a}s +
b]zs} ;a} eGbf 7'nf] a}s+ df kb{5 . ;dLIff jif{df a}s+ sf] s'n ;DklQ !#=^) k|ltztn] j[l¢ x'bF f ? @@) ca{ %* s/f]8af6
? @%) ca{ %( s/f]8 k'us ] f] 5 . a}s
+ sf] s'n ;DklQ !#=^) k|ltztn] j[l¢ x'gs
' f] d'Vo sf/0f !^ k|ltztsf] shf{ j[l¢ g} /x]sf]
5 . ;fy} a}s
+ n] ;'/If0f kq nufgL, ;xfos sDkgLdf nufgL, l:y/ tyf cGo ;DklQ ;d]t j[l4 u/]sf] 5 .

z]o/wgL sf]if
jflif{s j[l4 !%=$$µ 17,242
CAGR @#=^(µ 14,936

11,670
10,116
? bz nfv

7,383

2072–73 2073–74 2074–75 2075–76 2076–77

z]o/wgL sf]if cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM #& k|ltzt, !% k|ltzt / @* k|ltzt j[l¢ ePsf]
lyof] . s'n ;DklQ af6 s'n bfloTj 36fpbf z]o/wgL sf]if u0fgf x'G5 . z]o/wgL sf]ifn] z]o/ k"hF L, z]o/ k|l] dod, ;l~rt d'gfkmf
/ hu]8f sf]ifnfO{ hgfp5 . z]o/wgL sf]if ut jif{ ? !$ ca{ ($ s/f]8 /x]sf] lyof] eg] ;dLIff jif{df !%=$$ k|ltztn] j[l¢
x'bF } ? !& ca{ @$ s/f]8 k'us] f] 5 . o;/L z]o/wgLnfO{ !) k|ltzt z]o/ nfef+z aFf9\bf / hu]8f sf]if #( k|ltztn] af8\bf
z]o/wgL sf]if j[l¢ ePsf] b]lvG5 .
 58

s'n ;~rfng cfDbfgL

jflif{s j[l4 !@=#*µ 10,683

CAGR $@=!(µ 9,506
? bz nfv

5,358

3,434
2,613

2072–73 2073–74 2074–75 2075–76 2076–77

s'n ;~rfng cfDbfgL cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM #! k|ltzt, %^ k|ltzt / && k|ltztn]
j[l¢ ePsf] lyof] . Jofh cfDbfgL, z'Ns tyf sldzg / s/f]jf/ cfDbfgL a}s+ sf] cfDbfgLsf d'Vo >f]t x'g\ . a}s
+ sf] ;dLIff jif{df
;~rfng cfDbfgL ? !) ca{ ^* s/f]8 /x]sf] 5 . pQm c+s ut jif{ ? ( ca{ %! s/f]8 /x]sf] lyof] . ;dLIff jif{df a}s + sf]
Jofh cfDbfgL & k|ltztn] j[l4 x'bF f Jofh vr{ ^ k|ltztn] a9]sf] 5 . v'b Jofh cfDbfgL ( k|ltztn] a9]sf] 5 eg] v'b z'Ns
tyf sldzg cfDbfgL !& k|ltztn] j[l¢ ePsf] 5 . lwtf]kq nufgL laqmL nfen] cGo ;~rfng cfDbfgL @#& k|ltztn] j[l¢
ePsf] 5 . t;y{, ;dLIff jif{df a}s+ sf] ;~rfng cfDbfgL !@=#* k|ltztn] j[l¢ ePsf] 5 .

u}/ sf]ifdf cfwfl/t cfDbfgLdf ePsf] pNn]Vo j[l¢n] @)&^÷&& df s'n ;~rfng cfDbfgLdf Jofks j[l¢ ePsf] lyof] . a}s + sf]
/0fgLtL cg'?k u}/ sf]ifdf cfwfl/t cfDbfgLdf a}s
+ n] ljz]if Wofg lbO{ df]afO{n a}l+ s+·, O{G6/g]6 a}l+ s+· h:tf ;]jfdf Jofks j[l¢
u/]sf]n] pQm cfDbfgLdf j[l¢ ePsf] lyof] .

s'n ;~rfng gfkmf

jflif{s j[l4 -!=&%µ_ 4,514 4,435
CAGR #$=!^µ
? bz nfv

1,918
1,702
1,369

2072–73 2073–74 2074–75 2075–76 2076–77

s'n ;~rfng gfkmf cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM @$ k|ltzt, !# k|ltzt / !#% k|ltztn]
j[l¢ ePsf] lyof] . ;~rfng gfkmfn] a}s+ sf] d'Vo cfDbfgL / vr{ ;+st] u5{ . ;dLIff jif{df a}s
+ sf] ;~rfng gfkmf ? $ ca{ $#
s/f]8 /x]sf] 5 . h'g cl3Nnf] jif{sf] ;~rfng gfkmf eGbf !=&% k|ltzt sd xf] . v'b ;~rfng cfDbfgL clwNnf] jif{ eGbf a9L
/x] klg, ;~rfng gfkmfdf eg] sdL cfPsf] 5 . ;dLIff jif{df v'b ;~rfng cfDbfgL & k|ltztn] a9f]Q/L x'bF f, ;~rfng vr{
eg] !& k|ltztn] a9]sf] 5 . h;n] ub{f ;~rfng gfkmfdf !=&% k|ltzft sdL cfPsf] 5 . ;dLIff jif{df sd{rf/L vr{, cGo
;~rfng vr{ / x|f; / kl/zf]wg vr{ qmdzM !& k|ltzt, !% k|ltzt / @$ k|ltztn] a9]sf] 5 . zfvf lj:tf/, sd{rf/Lsf]
kbf]Gglt tyf k|fT] ;fxg, sfo{fno ;~rfng h:tf ultljlwn] ;~rfng vr{ a9]sf] 5 . ;fy} ;DklQ tyf cfw'lgs pks/0fdf
nufgLsf sf/0f x|f; / kl/zf]wg vr{ j[l¢ ePsf] b]lvG5 . t;y{, v'b ;~rfng cfDbfgL a9L /x]tf klg ;~rfng gfkmf cl3Nnf]
jif{ eGbf s]xL sd /x]sf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 59

v'b gfkmf
jflif{s j[l4 @=$(µ
3,023 3,099
CAGR #)=&&µ
? bz nfv

1,473 1,335
1,067

2072–73 2073–74 2074–75 2075–76 2076–77

v'b gfkmf cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM #* k|ltzt j[l¢, ( k|ltzt sdL / !@^ k|ltztn] j[l¢
ePsf] lyof] . a}s
+ n] o; jif{ ? # ca{ !) s/f]8 v'b gfkmf cflh{t u/]sf] 5 . ut jif{ pQm c+s ? # ca{ @ s/f]8 /x]sf] lyof] .
;dLIff jif{df s/ klxn]sf] gfkmfdf )=(( k|ltztn] sdL cfP klg v'b gfkmfdf eg] @=% k|ltztsf] j[l¢ ePsf] 5 . cf= j sf]
s/ vr{df &=# k|ltztsf] sdL cfpg'sf ;fy} :yug s/ #&=** k|ltztn] sdL ePsf] 5 . t;y{, s/ klxn]sf] gfkmfdf ut jif{
eGbf sd /x]tf klg a}s + sf] v'b gfkmf j[l¢ ePsf] 5 .

;DklQdf k|ltkmn
jflif{s j[l4 -!%=#*µ_
CAGR -#=#!µ_ 1=64
1=51 1=56
1=32
k|ltzt

0=97

2072–73 2073–74 2074–75 2075–76 2076–77

;DklQdf k|ltkmn cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdz: ( k|ltzt j[l¢, $! k|ltzt sdL / ^! k|ltzt
j[l¢ ePsf] lyof] . ut jif{ !=%^ k|ltzt /x]sf] ;DklQdf k|ltkmn o; jif{ !=#@ k|ltzt /x]sf] 5 . a}s+ sf] s'n ;DklQ !#=^)
k|ltztn] j[l¢ x'bF f v'b gfkmf s]jn @=$( k|ltztn] j[l¢ ePsf] 5 . t;y{, ;dLIff jif{df ;DklQdf k|ltkmndf !%=#* k|ltztn]
sdL cfPsf] 5 .
 60

O{lSj6Ldf k|ltkmn

jflif{s j[l4 -!%=@&µ_

22=73
CAGR $=!#µ
19=26
16=5 16=84

12=09
k|ltzt

2072–73 2073–74 2074–75 2075–76 2076–77

O{lSj6Ldf k|ltkmn cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM @ k|ltzt j[l¢, @* k|ltzt sdL / **
k|ltztn] j[l¢ ePsf] lyof] . ;dLIff jif{df a}s+ sf] O{lSj6Ldf k|ltkmn !(=@^ k|ltzt /x]sf] 5 h'g ut jif{ @@=&# k|ltzt /x]sf]
lyof] . v'b gfkmf Go"g ljGb'n] a9\g' / nfef+;df af]g; z]o/ ljt/0f ubf{ O{lSj6Ldf k|ltkmn ut jif{ eGbf !%=@& k|ltztn] sdL
cfPsf] 5 . z]o/ k"hF Ldf !) k|ltzt j[l¢, hu]8f sf]if #( k|ltzt j[l¢ / ;+lrt d'gfkmfdf ^ k|ltztn] sdL cfpFbf z]o/wgL
sf]ifdf s'n !% k|ltzt j[l¢ ePsf] 5 . t/ v'b gfkmf eg] s]jn @=% k|ltztn] j[l¢ x'bF f O{lSj6Ldf k|ltkmn ut jif{ eGbf sd
b]lvPsf] 5 .

t/ntf cg'kft
jflif{s j[l4 #=((µ
CAGR #=#)µ
27=09
26=05
25=80
cg'kft

24=45
23=79

2072–73 2073–74 2074–75 2075–76 2076–77

t/ntf cg'kft cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM * k|ltzt j[l¢, % k|ltzt sdL / & k|ltztn]
j[l¢ ePsf] lyof] . a}s
+ n] cfÇgf] 5f]6f] cjlwsf] bfloTj k"/f ug{] IfdtfnfO{ t/ntf cg'kftn] hgfpF5 . a}s
+ sf] t/ntf cg'kft @&=)
( /x]sf] 5 . h;sf] dtna a}s + sf] t/n ;DklQ 5f]6f] cjlwsf] bfloTj eGbf @(=)& u'0ff a9L /x]sf] 5 . t/ntf cg'kft ut
jif{ @^=)µ lyof] . a}s + sf] v'b t/n ;DklQ !%% k|ltztn] j[l¢ x'bF f 5f]6f] cjlwsf] bfloTj !%) k|ltztn] j[l¢ ePsf sf/0f o;
jif{ t/ntf cg'kft #=(( k|ltztn] j[l¢ ePsf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 61

k|lt sd{rf/L v'b gfkmf

jflif{s j[l4 @@=#^µ
CAGR @=@$µ
1=07
0=97
0=87
0=84
? bz nfv

0=58

2072–73 2073–74 2074–75 2075–76 2076–77

k|lt sd{rf/L v'b gfkmf cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM !# k|ltzt sdL, #! k|ltzt sdL / %)
k|ltztn] j[l¢ ePsf] lyof] . k|lt sd{rf/L v'b gfkmf eGgfn] a}s
+ sf] v'b gfkmf / sd{rf/L ;+Vofsf] cg'kft a'lemG5 . o; cg'kftn]
a}s
+ sf] v'b gfkmf cfh{gdf sd{rf/Lsf] of]ubfg k|:6 kf5{ . o; jif{ k|lt sd{rf/L v'b gfkmf ? !) nfv ^^ xhf/ /x]sf] 5 eg]
ut jif{ * nv &) xhf/ /x]sf] lyof] h'g ;dLIff jif{df @@=#^ k|ltztn] j[l¢ xf] . sd{rf/L ;+Vofdf sdL / v'b gfkmfdf j[l¢sf
sf/0f pQm cg'kftdf j[l¢ b]lvPsf] 5 . ut jif{ a}s + df sd{rf/L #,$&@ /x]sf] lyP eg] o; jif{ @,()* /x]sf 5g\ .

k|lt sd{rf/L vr{

jflif{s j[l4 $)=@*µ
CAGR !(=@@µ
1=00
0=78
0=71
? bz nfv

0=49 0=48

2072–73 2073–74 2074–75 2075–76 2076–77

k|lt sd{rf/L vr{ cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM @ k|ltzt sdL, ^# k|ltzt j[l¢ / ( k|ltztn]
sdL ePsf] lyof] . s'n sd{rf/L vr{ / sd{rf/L ;+Vofsf] cg'kft g} k|lt sd{rf/L vr{ xf] . ;dLIff jif{df a}s
+ sf] k|lt sd{rf/L
vr{ ? !) nfv /x]sf] 5 eg] ut jif{ & nfv !# xhf/ /x]sf] lyof] . cfly{s jif{ @)&^÷@)&& sf] cGTodf sd{rf/L ;+Vofdf
sdL ePtf klg sd{rf/L vr{ a9]sfn] k|lt sd{rf/L vr{ $)=@* k|ltztn] j[l¢ ePsf] 5 . sd{rf/L k|fT] ;fxgsf nflu tna
eQfdf j[l¢, plrt sd{rf/Lsf] kbf]Ggltn] ubf{ ;dLIff jif{df a}s
+ sf] sd{rf/L vr{df !& k|ltztn] j[l¢ ePsf] 5 .
 62

s'n shf{÷lgIf]k
jflif{s j[l4 !=$@µ
CAGR )=)$µ 86=3
85=62 85=75

84=55
k|ltzt

83=7

2072–73 2073–74 2074–75 2075–76 2076–77

s'n shf{÷lgIf]k cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM @ k|ltzt sdL, # k|ltzt j[l¢ / @ k|ltztn]
sdL ePsf] lyof] . s'n shf{ k|lt lgIf]k cg'kft shf{ / lgIf]ksf] t'ngf xf] . o;n] s'n shf{df lgIf]ksf] pkof]uLtfnfO{ klg
hgfpF5 . a}s
+ sf] s'n shf{ k|lt lgIf]k cg'kft *%=&% /x]sf] 5, pQm cg'kftn] s'n !)) lgIf]kdf *%=&% shf{df pkof]u ePsf]
hgfpF5 . ut jif{ s'n shf{ k|lt lgIf]k cg'kft *$=%% /x]sf] lyof] eg] o; jif{ !=$@ k|ltztn] j[l¢ ePsf] 5 .

k|lt z]o/ cfDbfgL

jflif{s j[l4 -^=*#µ_
CAGR #=@)µ 34=22
31=89
28=31
23=06
16=62
?

2072–73 2073–74 2074–75 2075–76 2076–77

k|lt z]o/ cfDbfgL cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM !( k|ltzt sdL, @* k|ltzt sdL / !)^
k|ltztn] j[l¢ ePsf] lyof] . v'b gfkmf / z]o/ ;+Vofsf] cg'kftnfO{ k|lt z]o/ cfDbfgL elgG5 . v'b gfkmfnfO{ z]o/ ;+Vofdf
ljefhg ubf{ k|lt z]o/ cfDbfgL JofVof ug{ ;lsG5 . ut jif{ k|lt z]o/ cfDbfgL ? #$=@@ /x]sf] lyof] eg] o; jif{ ^=*# k|ltztn]
s]xL sdL x'bF } ? #!=*( ePsf] 5 . nfef+zdf af]g; z]o/ !) k|ltzt ljt/0f ub{f z]o/ ;+Vof (,&!,&^,%!% k'us ] f] 5 eg] ut
jif{ z]o/ ;+Vof *,*#,$@,@*& lyof] . v'b gfkmf Go"gtd b/df j[l¢ x'bF f / nfef+zdf af]g; z]o/ ljt/0f ub{f k|lt z]o/ cfDbfgLdf
ut jif{ eGbf sdL cfPsf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 63

nfef+z
jflif{s j[l4 -$=((µ_
CAGR -&=%$µ_
27=37

21=05 21=05 20
k|ltzt

10

2072–73 2073–74 2074–75 2075–76 2076–77

nfef+z cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM @# k|ltzt sdL, %@ k|ltzt sdL / !!! k|ltztn] j[l¢
ePsf] lyof] . a}s
+ n] cfÇgf z]o/wgL dxfg'efjx?nfO{ x/]s jif{ z]o/ x/]s jif{ nfef+z ljt/0f ub{} cfPsf] 5 . gub jf af]g;
z]o/sf] dfWodaf6 cfÇgf z]o/wgLnfO{ a}s + n] nfe lbb} cfPsf] 5 . ;]of/wgLn] a}s + nfO{ k|:t't ug{' ePsf] ljZjf; / pxfFx?sf]
nufgLsf] k|ltkmnsf :j?k a}s+ n] o; jif{ klg nfef+z 3f]if0ff u/]sf] 5 . a}s
+ n] o; jif{ !( k|ltzt af]g; z]o/ / ! k|ltzt gub
nfef+z ub{} hDdf @) k|ltzt nfef+z 3f]if0ff u/]sf] 5 .

d"No cfDbfgL cg'kft

jflif{s j[l4 #!=%%µ
CAGR -!!=%(µ_

28=19

19=3 19=01
cg'kft

17=34
13=09

2072–73 2073–74 2074–75 2075–76 2076–77

d"No cfDbfgL cg'kft cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM #@ k|ltzt sdL, @ k|ltzt sdL / #!
k|ltztn] sdL ePsf] lyof] . ahf/ d"No / k|lt z]o/ cfDbfgLsf] cg'kft d"No cfDbfgL cg'kft xf] . o; cg'kftn] lwtf]kqdf
;'lrt z]o/sf] k|bz{g / k|lt z]o/ cfDbfgLsf] cg'kft k|:t't u5{ . ;dLIff jif{df d"No cfDbfgL cg'kft !&=#$ /x]sf] 5 . ut
jif{ pQm cg'kft !#=)( /x]sf] lyof] . ahf/ z]o/ d"Nodf j[l¢ / k|lt z]o/ cfDbfgLdf cfPsf] sdLn] d"No cfDbfgL cg'kft ut
jif{sf] t'nfgfdf #@=$& k|ltztsf] j[l¢ b]lvPsf] 5 .
 64

s'n kF"hL kof{Kttf

jflif{s j[l4 -!=#%µ_
CAGR !=$&µ 13=83
13=32
13=50

12=44
12=24
k|ltzt

2072–73 2073–74 2074–75 2075–76 2076–77

s'n k"hF L kof{Kttf cfly{s jif{ @)&#÷&$, @)&$÷&% / @)&%÷&^ df qmdzM !! k|ltzt j[l¢, !! k|ltzt sdL / ( k|ltztn]
j[l¢ ePsf] lyof] . a}s + sf] k"hF L / hf]lvdsf] cg'kftnfO{ s'n k"hF L kof{Kttf elgG5 . o; cg'kftsf cfwf/df lgodsf/L lgsfon]
a}s
+ sf] k"hF L kof{Kttfsf] cg'udg u5{g . /fi6« a}s + sf] cg';f/ a}s+ sf] k"hF L kof{Kttf cg'kft Go"gtd !! k|ltzt x'gk' g{] k|fjwfg
/x]sf] 5 . ;dLIff jif{df a}s + sf] k"hF L kof{Kttf cg'kft !#=%) k|ltzt /x]sf] 5 . h'g /fi6« a}s + sf] k|fjwfg eGbf @=%) k|ltzt
a9L /x]sf] 5 . ut jif{ pQm cg'kft !#=#@ k|ltzt /x]sf] lyof] .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 65

Horizontal and Vertical ljZn]if0f (Analysis)

ljQLo cj:yfsf] ljj/0f

/sd ? bz nfvdf
Horizontal Analysis Vertical Analysis
c;f/ d;fGt Variance Variance -c;f/ d;fGt_
ljj/0f
@)&& @)&^ @)&^–@)&& @)&& @)&^
;DklQ
gub tyf gub ;dfg 12,294=51 20,214=54 –39=18µ 4=91µ 9=16µ
g]kfn /fi6« a}+sdf /x]sf] df}Hbft / lng'kg]{ 18,721=48 16,097=92 16=30µ 7=47µ 7=30µ
a}+s tyf ljQLo ;+:yfdf df}Hbft – 383=95 –100=00µ 0=00µ 0=17µ
Jo'TkGg ljQLo pks/0f 5,636=25 7,006=01 –19=55µ 2=25µ 3=18µ
cGo Jofkfl/s ;DklQ 9=44 7=44 26=88µ 0=00µ 0=00µ
ljQLo ;+:yfnfO{ shf{ ;fk6L 12,708=08 6,923=29 83=56µ 5=07µ 3=14µ
u|fxsnfO{ shf{ ;fk6L 160,184=31 142,574=01 12=35µ 63=92µ 64=63µ
nufgL ;'/If0fkq 29,317=24 18,152=96 61=50µ 11=70µ 8=23µ
rfn' s/ ;DklQ 3,627=91 2,836=33 – 0=00µ 0=00µ
;xfos sDkgLdf nufgL 1,264=50 1,204=50 4=98µ 0=50µ 0=55µ
;Da4 sDkgLdf nufgL – – – 0=00µ 0=00µ
nufgL ;DklQ 496=06 275=94 79=77µ 0=20µ 0=13µ
;DklQ tyf pks/0f 3,223=64 2,583=72 24=77µ 1=29µ 1=17µ
VoftL tyf cd"t{ ;DklQ 112=85 110=49 2=14µ 0=05µ 0=05µ
:yug s/ ;DklQ – – – 0=00µ 0=00µ
cGo ;DklQ 2,994=10 2,213=62 35=26µ 1=19µ 1=00µ
hDdf ;DklQ 250,590=38 220,584=70 13=60µ 100=00µ 100=00µ
bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL 9,271=52 13,927=92 –33=43µ 3=70µ 6=31µ
g]kfn /fi6« a}+snfO{ ltg{ afFsL – 314=54 –100=00µ 0=00µ 0=14µ
Jo'TkGg ljQLo pks/0f 5,601=04 6,913=41 –18=98µ 2=24µ 3=13µ
u|fxsaf6 lgIf]k 201,630=38 171,428=41 17=62µ 80=46µ 77=72µ
;fk6L (Borrowing) – –
rfn' s/ bfloTjx? – – 0=00µ 0=00µ 0=00µ
Joj:yfx? – –
:yug s/ bfloTj 298=13 178=27 67=23µ 0=12µ 0=08µ
cGo bfloTj 6,891=49 5,176=31 33=14µ 2=75µ 2=35µ
hf/L ul/Psf] C0f kq 9,655=64 7,710=10 25=23µ 3=85µ 3=50µ
;'/If0f g/flvPsf] ;xfos cfjlws bfloTj – –
hDdf bfloTj 233,348=21 205,648=97 13=47µ 13=12µ
13=12 33=23µ
O{lSj6L
z]o/ k"FhL 9,717=65 8,834=23 10=00µ 3=88µ 4=00µ
z]o/ lk|ldod – – – – –
;+lrt d'gfkmf 1,975=81 2,112=88 –6=49µ 0=79µ 0=96µ
hu]8f sf]if 5,548=71 3,988=63 39=11µ 2=21µ 1=81µ
O{lSj6L wf/snfO{ ljt/0fof]Uo O{lSj6L 17,242=17 14,935=74 15=44µ – –
u}/ lgoGq0f :jfy{ – – –
– –
hDdf O{lSj6L 17,242=17 14,935=74 15=44µ 6=88µ 6=77µ
hDdf bfloTj / O{lSj6L 250,590=38 220,584=70 13=60µ 100=00µ 100=00µ
 66
cf j @)&^÷&& df a}s + sf] jf;nft cfsf/ ? @@)=%*
ca{af6 ? @%)=%( ca{ k'us ] f] 5 . a}s
+ sf] ;dLIff jif{df
jf;nft cfsf/ !#=^) k|ltztn] a9f]Q/L ePsf] 5 . jf;nftdf
u|fxsnfO{ k|jfx ul/Psf] shf{ ;fk6L !@=#% k|ltztn] j[l¢ x'bF f
u|fxsaf6 ;+sng ul/Psf] lgIf]k !&=^@ k|ltztn] j[l¢ ePsf]
5 . a}s+ sf] hDdf bfloTj !#=$& k|ltztn] j[l¢ ePsf] 5 eg]
O{lSj6L !%=$$ k|ltztn] j[l¢ ePsf] 5 . a}s + sf] z]o/ k"hF L !)
k|ltztn] j[l¢, ;+lrt d'gfkmfdf ^=$( k|ltztn] sdL / hu]8f
sf]ifdf #(=!! k|ltztn] j[l¢ ePsf] 5 . a}s + n] ;DklQ tyf
pks/0fdf @$=&& k|ltztn] j[l¢, ;DklQdf nufgLdf &(=&&
k|ltztn] j[l¢ / ;'/If0fkq nuflgdf ^!=%) k|ltztn] j[l¢ ubf{
hDdf ;DklQdf !#=^) k|ltztn] a9f]Q/L xfl;n ug{ ;kmn
ePsf] 5 .
Vertical Analysis df hDdf ;DklQdf u|fxsnfO{ shf{
;fk6Lsf] of]ubfg ^$=^# k|ltztaf6 sdL eP/ ^#=(@
k|ltztdf em/]sf] 5 . hDdf ;DklQdf nufgL ;'/If0f kqsf]
lx:;f !!=&) k|ltzt /x]sf] 5 eg] ljQLo ;+:yfnfO{ shf{
;fk6Lsf] %=)& k|ltzt /x]sf] 5 . ut jif{ pQm cg'kft
qmdz *=@# k|ltzt / #=!$ k|ltzt /x]sf] lyof] . Vertical
Analysis bfloTjdf u|fxsaf6 ;+sng ul/Psf] lgIf]kdf o;
jif{ *)=$^ k|ltzt /x]sf] 5 eg] ut jif{ &&=&@ k|ltzt
/x]sf] lyof] . hDdf bfloTj / O{lSj6Ldf bfloTjsf] lx:;f
(#=!@ k|ltzt /x]sf] 5 eg] O{lSj6Lsf] ^=** k|ltzt /x]sf]
5 . ut jif{ pQm c+s qmdz ^=&& k|ltzt / (#=@# k|ltzt
/x]sf] lyof] .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 67

gfkmf cyjf 3f6fsf] ljj/0f

/sd ? bz nfvdf
Horizontal Analysis Vertical Analysis
c;f/ d;fGt Variance Variance -c;f/ d;fGt_
ljj/0f
@)&& @)&^ @)&^–@)&& @)&& @)&^
Jofh cfDbfgL 20,723=32 19,345=59 7=12µ 100=00µ 100=00µ
Jofh vr{ 13,118=48 12,385=56 5=92µ 63=30µ 64=02µ
v'b Jofh cfDbfgL 7,604=83 6,960=03 9=26µ 36=70µ 35=98µ
z'Ns tyf sldzg cfDbfgL 2,642=78 2,248=91 17=51µ 12=75µ 11=62µ
z'Ns tyf sldzg vr{ 159=90 127=60 25=32µ 0=77µ 0=66µ
v'b z'Ns / sldzg cfDbfgL 2,482=87 2,121=31 17=04µ 11=98µ 10=97µ
v'b Jofh, z'Ns / sldzg cfDbfgL 10,087=70 9,081=34 11=08µ 48=68µ 46=94µ
v'b sf/f]af/ cfDbfgL 339=61 348=92 –2=67µ 1=64µ 1=80µ
cGo ;~rfng cfDbfgL 255=89 75=97 236=81µ 1=23µ 0=39µ
s'n ;~rfng cfDbfgL 10,683=21 9,506=23 12=38µ 51=55µ 49=14µ
C0f / cGo gf]S;fgsf] nflu xfgL÷-lkmtf{_ 1,113=71 598=92 85=95µ 5=37µ 3=10µ
v'b ;~rfng cfDbfgL 9,569=50 8,907=32 7=43µ 46=18µ 46=04µ
;~rfng vr{
sd{rf/L vr{ 2,910=16 2,476=83 17=50µ 14=04µ 12=80µ
cGo ;~rfng vr{ 1,971=78 1,712=84 15=12µ 9=51µ 8=85µ
x|f;s§L / kl/zf]wg 252=74 204=03 23=87µ 1=22µ 1=05µ
;~rfng gfkmf 4,434=82 4,513=62 –1=75µ 21=40µ 23=33µ
u}/ ;~rfng cfDbfgL 19=85 31=30 –36=58µ 0=10µ 0=16µ
u}/ ;~rfng vr{ 57=38 104=17 –44=91µ 0=28µ 0=54µ
cfos/ cl3sf] gfkmf 4,397=29 4,440=76 –0=98µ 21=22µ 22=95µ
cfos/ vr{
o; cf=j= sf] s/ 1,268=43 1,368=66 –7=32µ 6=12µ 7=07µ
:yug s/ 30=32 48=82 –37=89µ 0=15µ 0=25µ
o; cf=j= sf] gfkmf 3,098=54 3,023=28 2=49µ 14=95µ 15=63µ
k|lt z]o/ cfDbfgL
k|lt z]o/ cfwf/e"t cfDbfgL (BEPS) 31=89 34=22 –6=81µ
k|lt z]o/ 8fOn'6]8 cfDbfgL (DEPS) 31=89 34=22 –6=81µ
k|lt z]o/ ;dfof]hg cfDbfgL 31=89 31=11 2=51µ

a}+sn] ;dLIff jif{df ? # ca{ @ s/f]8 v'b gfkmf sdfpg
;kmn ePsf] 5 . o; jif{sf] v'b gfkmf a}+ssf] ut jif{sf]
t'nfgfdf @=$( k|ltztsf] a9f]Q/L xf] . a}+sn] Jofh
cfDbfgLdf &=!@ k|ltztn] j[l¢ ubf{ Jofh vr{ %=(@ n] j[l¢
ePsf] 5 . ;dLIff jif{df a}+ssf] v'b Jofh cfDbfgL (=@^
k|ltztn] j[l¢ ug{ ;kmn /x]sf] 5 . ;fy} a}+ssf] v'b z'Ns /
sldzg cfDbfgL !&=)$ k|ltztn] j[l¢ u/]sf] 5 . s'n
;~rfng cfDbfgL / v'b ;~rfng cfDbfgL qmdz !@=#*
k|ltzt / &=$# k|ltztn] j[l¢ ePtf klg ;~rfng gfkmf
ut jif{ eGbf !=&% k|ltztn] sdL cfPsf] 5 . a}+ssf] k|lt
z]o/ cfDbfgL #!=*( /x]sf] 5 eg] ut jif{ pQm cg'kft
#$=@@ /x]sf] lyof] .
Vertical Analysis df Jofh cfDbfgLnfO{ !)) k|ltzt /fVbf,
;dLIff jif{sf] v'b gfkmf Jofh cfDbfgLsf] !$=(% k|ltzt
/x]sf] 5 . ut jif{sf] pQm cg'kft !%=^# k|ltzt /x]sf] lyof] .
;dLIff jif{df ;~rfng gfkmf Jofh cfDbfgLsf] %!=%%
k|ltzt /xFbf ut jif{ @#=## k|ltzt /x]sf] lyof] .
 68

q}dfl;s ljQLo ljj/0fsf] ljZn]if0f

ljQLo cj:yfsf] ljj/0f
-n]vfkl/If0f gul/Psf]_
? bz nfvdf
ljj/0f k|yd q}df; bf];|f] q}df; t];|f] q}df; rf}yf] q}df;
;DklQ
gub tyf gub ;dfg 13,666=77 11,733=51 12,290=85 12,294=51
g]kfn /fi6« a}+sdf /x]sf] df}Hbft / lng'kg]{ 10,075=62 10,352=82 6,899=22 18,721=48
a}+s tyf ljQLo ;+:yfdf df}Hbft 5,333=14 3,365=02 3,368=98 –
Jo'TkGg ljQLo pks/0f 7,941=52 7,651=78 7,083=20 5,636=25
cGo Jofkfl/s ;DklQx? 7=44 229=98 9=40 9=44
ljQLo ;+:yfnfO{ shf{ ;fk6L 8,235=56 13,411=51 14,251=16 12,708=08
u|fxsnfO{ shf{ ;fk6L 154,203=22 151,452=74 161,187=18 160,185=66
nufgL ;'/If0fkq 17,773=81 17,797=37 20,224=70 29,317=24
rfn' s/ ;DklQ – – – 4,889=07
;xfos sDkgLdf nufgL 1,264=50 1,264=50 1,264=50 1,264=50
;Da4 sDkgLdf nufgL – – – –
nufgL ;DklQ 317=90 395=99 436=99 496=06
;DklQ tyf pks/0f 2,805=50 2,900=79 2,986=39 3,223=64
VoftL tyf cd"t{ ;DklQ 107=16 105=52 107=56 112=85
:yug s/ ;DklQ – – – –
cGo ;DklQ 2,252=92 3,287=96 2,731=61 2,994=10
hDdf ;DklQ 223,985=06 223,949=49 232,841=74 251,852=88
bfloTj
a}+s tyf ljlQo ;+:yfnfO{ ltg{ afsL 8,771=72 8,012=88 9,091=21 9,271=52
g]kfn /fi6« a}+snfO{ ltg{ afsL 1,051=72 1,024=54 587=14 –
Jo'TkGg ljQLo pks/0f 7,912=92 7,563=25 6,892=44 5,601=04
u|fxsaf6 lgIf]k 179,240=49 178,743=87 186,817=76 201,630=38
;fk6L (Borrowing) – – – –
rfn' s/ bfloTj 880=31 559=59 823=58 1,258=31
Joj:yf – – – –
:yug s/ bfloTj 162=51 201=84 161=49 298=13
cGo bfloTj 1,382=05 2,158=61 2,341=50 6,902=32
hf/L ul/Psf] C0fkq 9,655=70 9,663=87 9,673=87 9,655=64
;'/If0f g/flvPsf] ;xfos cfjlws bfloTjx? – – – –
hDdf bfloTjx? 209,057=42 207,928=45 216,388=99 234,617=34
O{lSj6L
Sj6L
z]o/ k"FhL 9,717=65 9,717=65 9,717=65 9,717=65
z]o/ lk|ldod – – – –
;+lrt d'gfkmf 701=31 1,327=55 660=54 1,693=78
hu]8f sf]if 4,508=68 4,975=84 6,074=56 5,824=11
O{lSj6L wf/snfO{ ljt/0fof]Uo O{lSj6L 14,927=64 16,021=04 16,452=75 17,235=54
u}/ lgoGq0f :jfy{ – – – –
hDdf O{lSj6L 14,927=64 16,021=04 16,452=75 17,235=54
hDdf bfloTj / O{lSj6L 223,985=06 223,949=49 232,841=74 251,852=88
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 69

gfkmf cyjf 3f6fsf] ljj/0f

-n]vfkl/If0f gul/Psf]_
? bz nfvdf
k|yd q}df; bf];|f] q}df; t];|f] q}df; rf}yf] q}df;
Jofh cfDbfgL 5,140=50 5,031=37 5,241=44 5,310=00
Jofh vr{ 3,300=49 3,223=93 3,366=31 3,227=76
v'b Jofh cfDbfgL 1,840=01 1,807=44 1,875=13 2,082=24
z'Ns tyf sldzg cfDbfgL 717=79 690=26 552=25 683=41
z'Ns tyf sldzg vr{ 30=62 77=22 7=45 44=61
v'b z'Ns / sldzg cfDbfgL 687=17 613=04 544=80 638=80
v'b Jofh, z'Ns / sldzg cfDbfgL 2,527=18 2,420=48 2,419=93 2,721=03
v'b sf/f]af/ cfDbfgL 98=98 75=10 111=21 54=32
cGo ;~rfng cfDbfgL 10=11 8=08 291=06 -11=09_
s'n ;~rfng cfDbfgL 2,636=27 2,503=66 2,822=20 2,764=27
C0f / cGo gf]S;fgsf] nflu xfgL÷ -lkmtf{_ 170=31 22=37 799=36 128=43
v'b ;~rfng cfDbfgL 2,465=96 2,481=29 2,022=84 2,635=84
;~rfng vr{
sd{rf/L vr{ 696=53 602=71 688=91 925=66
cGo ;~rfng vr{ 285=06 343=81 575=92 766=98
x|f;s§L / kl/zf]wg 54=86 61=16 57=14 79=59
;~rfng gfkmf 1,429=51 1,473=62 700=87 863=61
u}/ ;~rfng cfDbfgL 12=78 – 1=95 5=13
u}/ ;~rfng vr{ – 35=59 5=03 16=76
cfos/ cl3sf] gfkmf 1,442=29 1,438=03 697=79 851=97
cfos/ vr{
o; cf=j= sf] s/ 432=69 431=41 211=52 189=98
:yug s/ – – – 43=00
o; cf=j= sf] gfkmf 1,009=60 1,006=62 486=27 618=99

a}+sn] klxnf] b'O{ q}df;df pT;fxhgs k|bz{g ubf{ t];|f]
q}df;sf] cGTolt/af6 z'? ePsf] sf]le8 dfxfdf/Lsf] c;/n]
a}+ssf] k|bz{gdf v'l8\snf] nfu]sf] 5 . ;du| ljZj cy{tGqdf
gs/fTds c;/ kf/]sf] dfxfdf/Ln] g]kfnsf] cy{tGqsf ;fy}
ljQLo ;+:yfsf] k|bz{gdf klg g/fd|f] k|efj kf/]sf] 5 . ljQLo
ultlawLdf ;':ttf, Jojf;odf cfPsf] sdL h:tf k|lts'n
kl/l:ytLn] ub{f a}+ssf] k|bz{gdf gsf/fTds c;/ k/]sf] 5 .
;fy} g]kfn /fi6« a}+såf/f hf/L C0fL ;x'lnoQ lgb{]lzsf
sfof{Gjog ub{f C0fLnfO{ lbO{Psf] Jofh 5'6, Jofhb/df 5'6sf
sf/0f klg a}+ssf] t];|f] / rf}yf] q}df;sf] k|bz{gdf ;':ttf
b]lvPsf] 5 .
k|yd q}df;sf] cGTodf ? @@# ca{ (* s/f]8 /x]sf] s'n
;DklQ rf}yf] q}df;sf] cGTodf ? @%! ca{ *% s/f]8 k'u]sf]
5 . bf];|f] q}df;df a}+ssf] shf{ k|jfx / lgIf]kdf sdL cfPtf
klg t];|f] / rf}yf] q}df;df j[l¢ qmddf /x]sf] 5 . /fi6« a}+sdf
/x]sf] df}Hbft, ljQLo ;+:yfnfO{ shf{, u|fxsnfO{ shf{, nufgL
;'/If0f kq j[l4 x'Fbf a}+ssf] s'n ;DklQ j[l¢ ePsf] 5 . ;fy}
a}+sn] ;'/If0f kqdf nufgL klg a9fpFb} cfPsf] 5 .
k|yd q}df;df pRr /x]sf] v'b gfkmf t];|f] q}df;df eg] Go'g
/x]sf] 5 . k|yd q}df; / bf]>f] q}df;df emG8} ? ! ca{ a9L
/x]sf] v'b gfkmf t];|f]df ? $* s/f]8 $# nfv / rf}yf]
q}df;df emG8} ? ^@ s/f]8 /x]sf] 5 . t];|f] / rf}yf] q}df;df
v'b gfkmfdf cfPsf] sdL sf]le8n] ljQLo k|bz{gdf kf/]sf]
k|efj b]vfp5 . Jofh cfDbfgL q}dfl;s j[l¢ x'Fbf -bf];|f] q}df;
afx]s_, a}+ssf] v'b gfkmfdf eg] sdL b]lvPsf] 5 . z'Ns tyf
sldzgdf cfPsf] sdL, ;~rfng vr{ j[l4 tyf C0f /
gf]S;fg xfgL j[l¢ h:tf sf/sn] t];|f] / rf}yf] q}df;df a}+ssf]
v'b gfkmfdf sdL b]lvPsf] 5 .
70

Pg cfO ;L Plzof a}+ssf Joj;fo O{sfO

skf]{/]6 a}+ls·
;fgf / demf}nf pBd -P;PdO{_ a}+ls·
ljlkGg If]q shf{
l/6]n a}+ls·
6«]h/L
6«fgh]S;g a}+ls·
cGo

Joj;fo O{sfOsf] s'n cfDbfgL

skf]{/]6 P;PdO l/6]n ljlkGg If]q shf{
6«fGh]S;g a}+ls· 6«]h/L cGo
!µ
@µ
&µ !#µ
*µ

@*µ
$!µ

Joj;fo O{sfOsf] Jofh cfDbfgL Joj;fo O{sfOsf] Jofh vr{

skf]{/]6 P;PdO l/6]n ljlkGg If]q shf{ skf]{/]6 P;PdO l/6]n ljlkGg If]q shf{
6«fgh]S;g a}+ls· 6«]h/L cGo 6«fgh]S;g a}+ls· 6«]h/L cGo
!µ
&µ %µ !$µ
!%µ (µ
!)µ

@*µ @*µ
$)µ $#µ

O{sfOsf ;DklQ tyf bfloTj
&&,^^# *),^))
!(,()@ @),^$@
skf]{/]6 P;PdO
skf]{/]6 a}+ls·
? kfFr s/f]8 eGbf a9L d"Nosf] skf]{/]6 u|fxsx?nfO{ k|bfg
ul/Psf] shf{ ;fk6nfO{ skf]{/]6 a}lsË cGtu{t juL{s[t
ul/Psf] 5 . skf]{/]6 shf{sf] Jofh cfo, z'Ns / Pn;L /
aLhL dfkm{t sdfO{Psf] ljb]zL d'b|f o; O{sfOsf]
/fh:j >f]tx¿ x'g\ .
;fgf / demf}nf pBd -P;PdO{_ a}+ls·
;fgf / dWod cfsf/sf pBdx¿sf] ljQLo cfjZostfx¿
k"/f ug{ / ;fgf Joj;fonfO{ ;lhnf] agfpgsf] nflu, Pg cfO{
;L Plzof a}s + n] k|lt:kwL{ d"No lgwf{/0fsf] ;fy ljz]if
pTkfbgx¿ l8hfOg u/]sf] xf] . cf}Bf]lus / lgdf{0f O{sfO,
l/6]n / yf]s 6«l] 8+u PsfO{, lzIff, :jf:Yo, xf]6n] x¿ h:tf ;]jf
If]q Joj;fox¿n] pgLx¿sf] 5f]6f] cjlw / bL3{sfnLg ljQLo
cfjZostfx¿ k"/f ug{ ljleGg ;'ljwfx¿ lng ;Sb5g\ .
ljleGg cfly{s dxTjsf If]qx¿sf] ljlzi6 ljQ cfjZostfnfO{
k"/f ug{ / ;xL pTkfbgsf] nflu lgDg If]qut shf{x¿ klg
pknAw 5g\ M
s_ Travel / Tour sDkgL shf{
nlIft ahf/M gofF jf ;~rfngdf /x]sf Jofkfl/s ;+:yf
/ Ph]G;Lx¿, 6«fen, 6'l/, 6«]lsË, /flÇ6Ë, kj{tf/f]x0f,
dgL PS;r]Gh / cGo o:t} Joj;fodf ;dfj]z
sDkgLx¿ .
v_ xf]6n shf{
nlIft ahf/M gofF jf ;~rfngdf /x]sf /]:6'/]G6† -:6f/
/ gg\ -:6f/_ xf]6nx¿ nufotsf ;dfg k|s[ltdf ;+nUg
Joj;fo .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 71
/sd ? bz nfvdf
;DklQ bfloTj
*),&)^ *!,$(%
%@,&!^ %%,@^%
@),&$)
!#,&((
l/6]n ljlkGg If]q shf{ 6]«h/L
u_ :jf:Yo If]q shf{
nlIft ahf/M gofF jf ;~rfngdf /x]sf :jf:Yo
lSnlgsx¿, gl;{· xf]dx¿, Nofax¿, Kofyf]nhL
Nofax¿, c:ktfnx¿, xf]Dof]k}lys -cfo'j]{lbs_
lSnlgsx¿ / c:ktfnx¿ nufotsf ;dfg k|s[ltdf
;+nUg Joj;fo .
3_ z}lIfs shf{
nlIft ahf/M gofF jf ;~rfngdf /x]sf k|fylds,
dfWolds tyf pRr dfWolds ljBfno,
sn]h, ljZj ljBfno, k|fljlws / Joj;flos ;+:yf
nufotsf ;dfg k|s[ltdf ;+nUg ;+:yf .
ª_ s[lif shf{
nlIft ahf/M ;a} s[lif Joj;fo h:t} afnL v]tL, t/sf/L
tyf kmnkm'n v]tL, dn tyf ls6gf;s pTkfbg, l;+rfO{,
lrof tyf slkm pTkfbg, df5f kfng, kz' kfng, kmL8
pTkfbg, s'v'/f kfng, Rofp v]tL, df}/L kfng tyf dx
pTkfbg, s[lif pks/0f, jwzfn, km'n v]tL, b'Uw
pTkfbg, nufotsf ;dfg k|s[lt df ;+nUg Joj;fo /
g]kfn /fi6« a}+sn] tf]s]sf] Joj;fo .
r_ oftfoft shf{
nlIft ahf/M gofF jf ;~rfngdf /x]sf ;fj{hlgs a;,
dfO{qmf] a;, 6\ofS;L, ;kmf 6]Dkf], l/S;f nufotsf ;dfg
k|s[ltdf ;+nUg Joj;fo .
h_ c6f]df]afOn If]q shf{
nlIft ahf/M gofF jf ;~rfngdf /x]sf c6f]df]afOn
laqm]tf tyf pk laqm]tfsf ;lxt laqmL, ;le{;, :k]o/
kf6\{; nufotsf ;dfg k|s[ltdf ;+nUg Joj;fo .
 72

em_ lgd{f0f / 7]s]bf/ Joj;fo shf{ ck|ToIf ljkGg ju{ shf{ lgDg /x]sf 5g\
nlIft ahf/M lgd{f0f ;]jfdf ;+nUg p3dL, sDkgL, • Wholesale lending
;d"x, 7]s]bf/ . • O{lSj6L nufgL
• o'jf / ;fgf pBdL :jo+ /f]huf/ sf]if
`_ cGo lghL Joj;fo

Joj;fo O{sfOsf] s'n cfDbfgL ljkGg ju{ shf{ pk O{sfO cfDbfgL

demf}nf pBd Mid-Market Enterprises k|ToIf ljkGg ju{ shf{ ck|ToIf ljkGg ju{ shf{
Easy Business ;fgf pBd

@(µ
#&µ
^#µ
^!µ
^µ

$µ

ljlkGg If]q shf{ l/6]n a}+ls·

;dfhsf ljlkGg If]qnfO{ k|ToIf jf ck|ToIf ?kdf k|bfg skf]{/]6 u|fxs afx]s cGo u|fxsnfO{ k|bfg ul/Psf] shf{nfO{
ul/Psf] shf{nfO{ ljlkGg ju{ shf{df jlu{s/0f ul/Psf] 5 . l/6]n a}+ls·df jlu{s/0f u/]sf] 5 . pQm shf{sf] Jofh /
pQm shf{sf] Jofh / z'Ns o; ljefusf] cfDbfgL x'g . lgIf]ksf] z'Ns o; ljefusf] cfDbgL x'Gf . lgIf]ksf] Jofh, sd{rf/L
Jofh, sd{rf/L vr{, ;~rfng vr{ / 3f6f k|fjwfg o; vr{, ;~rfng vr{ / 3f6f k|fjwfg o; ljefusf vr{ x'g .
ljefusf vr{ x'Gf .
l/6]n a}+ls· shf{sf k|sf/ lgDg /x]sf 5g\
k|ToIf ljkGg ju{ shf{ lgDg /x]sf 5g\ • Loan against mortgaged property
• glas/0fLo phf{df nufgL • ;jf/L shf{
• dlxnf pBdL shf{ • JolQmut shf{
• dfOqmf] pBd shf{ • 3/ shf{
• ;fwf/0f ljlkGg shf{ • z}lIfs shf{
• c:ktfn • cGo shf{
• hnljB't shf{ • Loan against share

a}+sn] ljlkGg ju{ shf{ cGtu{t lgDg shf{ k|bfg u5{

• n3' pBd shf{
• Jofj;flos s[lif shf{
• sd nfut cfjf; shf{
• s[lif pks/0f shf{
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 73

l/6]n a}+ls· pk O{sfO cfDbfgL 6«]h/L pk O{sfO cfDbfgL

cfjlws 3/ shf{ cwfjlws 3/ shf{ ;jf/L shf{ 6]«h/L lan / ;/sf/L af]G8df nufgL 6]«l8ª gfkmf
;'g shf{ Loan Against Shares z}lIfs shf{ cGo shf{

!µ !µ
@µ
^µ

@!µ
!^µ

^^µ
*µ
&(µ

6«]h/L 6«fGh]S;g a}+ls·

g]kfn /fi6« a}+ssf] lgod, sfg'g leq /x]/ a}+ssf] 6«]h/L sf8{ lalqm, a}+sf;'/]G;, df]afO{n a}+ls·, P; Pd P; a}+ls·,
ljefun] sfd ub{} cfPsf] 5 . 6«]h/L ljefu k/Dk/fut e"ldsf s:6d/ ;le{; z'Ns, Ph]G;L /]ld6G; z'Ns, ns/ z'Ns, r]s
a}+ssf] sf]ifsf] Joj:yfkg / cg'udg dfq geP/ gfkmf k|f];]l;ª z'Ns o; 6«fGh]S;g a}+ls· O{sfOsf cfDbfgL x'g\ .
sdfpg] ultljlwdf ;+nUg /x]sf] 5 . sd{rf/L / ;~rfng vr{ ljefusf vr{df k5{g .

a}+sn] 6«]h/L ;DalGwt ;]jf k|bfg u5{, h:t} buy/sell of

foreign currencies in both spot and forward market, 6«fGh]S;g a}+ls· pk O{sfO cfDbfgL
money market dealings, buy/sell of government treasury
a}+ssf] t/ntf
bills/bonds and treasury advisory services.
Card and New Channel cGo 6«fGh]S;g a}+ls· ;]jf

/ ahf/ hf]lvd Joj:yfkg, ;DklQ bfloTj Joj:yfkg,

jf;nft Joj:yfkg, transfer pricing, investment and
correspondent banking h:tf ultljwLx? o; ljefun] u5{ . !#µ
jf;nft Joj:yfkg, u|fxs ;DalGwt skf]{/]6 ahf/ Joj;fo
/ k|f]k/fO6/L 6«]l8ª, t/ntf / ahf/ hf]lvd Joj:yfkg
ultljlw 6«]h/Lsf d'Vo sfo{ x'g .

6«]h/Lsf] k|fylds cfo 6«]8 kmfOgfG; ultlawL / /]ld6fG;

Ph]G;L kf6{g/l;kaf6 x'g] ljlgdo cfo xf] . 6«]h/L ljb]zL *&µ
ljlgdo Forward market sf] k|d'v ;xefuL klg xf] . a}+sn]
cfÇgf] jf;nft Joj:yfkg / market making purpose sf
nflu FX Forward df Jofkf/ u5{ eg] u|fxsnfO{ hf]lvd
hedge ug{ forward contract k|bfg u5{ .
 74
cGo
dfly pNn]lvt ljefudf juL{st[ ug{ g;lsg] cfDbfgL / vr{
o; ljefudf kg{] u5{ . ;DklQ laqmL, cGo z'Ns / sldzg
o; O{sfOdf k5{ . c? O{sfOdf gkg{] sd{rf/L / ;~rfng vr{
/ write off assets o; vr{x? zLif{s cGtu{tsf x'g\ .
skf]/{ 6] a}l+ sË, ;fgf / demf}nf pBd -P;PdO{_ a}l+ s·, ljlkGg
If]q shf{, l/6]n a}l+ s·, 6«h] /L / 6«fgh]S;g a}l+ s· ljefusf]
&% k|ltzt cfDbfgL x'G5 . t;y{, o; O{sfOx?nfO{ Reportable
segment elgPsf] 5 eg] / other segment df ;dfj]z
ul/Psf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 75

dfgj ;+;fwg

dfgj ;+;fwg s'g} klg ;+:yfsf] dxTjk"0f{ cË xf] . ;+:yfsf]

@)&^–&& @)&%–&^
nIo k|flKtsf nflu sd{rf/Lsf] c;fwf/0f of]ubfg /xG5 .
+ n] cfÇgf] sfo{:ynnfO{ “Performer Paradise” sf] ?kdf
a}s 3,472

:yfkgf ub{} “Employee First” nfO{ hf]8 lbb}, sd{rf/Lsf 2,910=17

2,476=83
2,908

c;Gt'i6LnfO{ ;dfwfg ub{} cfPsf] 5 .

Pg cfO{ ;L Plzof a}s

+ n] x/]s sd{rf/LnfO{ lgDg clwsf/
sd{rf/L vr{ ? bz nfvdf sd{rf/L ;+Vof
;'lglZrt u/]sf] 5
Instrumental Right to be fully backed by required
Empowerment autonomies, flexibilities and authorities
sd{rf/L tflnd tyf j[lQ ljsf;
Instrumental Right to be fully backed by adequate tflnd tyf j[lQ ljsf;sf] dfWodaf6 sd{rf/Lsf] JolQmut
Enablement resources, structures and strategies
ck]Iff, p2]Zo / ;+:yfut nIoaLr plrt tfnd]n x'g uO{
Right to work with respected individuality, sd{rf/L / ;+u7g b'j}sf] p2]Zo k"lt{ x'g ;xh x'G5 . ;+:yfsf]
Professionalism
differences and celebrated diversities pTkfbsTjdf j[l4 Nofpg, sd{rf/L knfognfO{ lg?T;flxt
Right to be unbaised with equal
ug{, sd{rf/LnfO{ cfÇgf] sfd st{Jodf kf]Vt u/fpg /
Fair Merit
opportunities and treatment ;fd"lxs of]ubfgaf6 ;+u7gsf] Voflt a9fpg tflnd tyf
j[lQ ljsf; h?/L x'G5 . ;fy} sd{rf/Ldf lglxt k|ltef /
Empathetic Right to be free from discrimination,
Leadership harrasment and humilation. snfsf] k|:km'6g u/fO{ To;sf] pkof]u / ljsf; ug{] cj;/
lbnfpg tflnd tyf j[lQ ljsf; cfjZos k5{ .
cf j @)&^÷&& df sd{rf/L vr{ !&=^& k|ltztn] j[l¢
eP/ ? @(! s/f]8 k'u]sf] 5 . pQm vr{df ? $*=*^ cf j @)&^÷&& df sd{rf/L tflnd tyf j[lQ ljsf; vr{
s/f]8sf] sd{rf/L af]g; ;dfj]z 5 . @)&& ciff9 d;fGt;Dd ^=!( s/f]8 k'u]sf] 5 . pQm /sd cl3Nnf] cf j sf]
a}+sdf @,()* sd{rf/L /x]sf 5g\, o; ;+Vof ;du| a}+sx? t'nfgfdf $ k|ltztsf] sdL xf] . a+}sn] sd{rf/Lx?sf] Ifdtf
dWo] ;a} eGbf w]/} xf] . clej[l4 tyf lgoldt tflnddf laz]if ;hu /xL sd{rf/Lx?sf]
tflnddf ;dLIff cjlwdf ? ^=!( s/f]8 vr{ u/]sf] 5 h'g
– – j[l¢
ljj/0f 2076 77 2075 77
-k|ltzt_ s'n sd{rf/L vr{sf] -sd{rf/L af]g; ;lxt_ @=!# k|ltzt
sd{rf/L vr{ -? bz nfvdf_ 2,910=17 2,476=83 17
x'g cfpF5 .
sd{rf/L ;+Vof 2,908 3,472 -16_
j[l¢
k|lt sd{rf/L vr{ -? bz nfvdf_ 1=00 0=71 40
ljj/0f –
2076 77 2075 76– -k|ltzt_
k|lt sd{rf/L cfDbfgL -? bz nfvdf_ 1=07 0=87 23 sd{rf/L tflnd tyf j[lt 61,921,016=53 64,237,498=07 -4µ_
ljsf; vr{
sd{rf/L ;+Vof 2,908 3,472 -16µ_
k'?if dlxnf
k|lt sd{rf/L tflnd tyf 21,293=33 18,501=58 22µ
j[lt ljsf; vr{

$@µ ;dLIff jif{df a}+sn] ljleGg sd{rf/L tflnd tyf j[lQ ljsf;
sfo{qmd cfof]hgf u/]sf] lyof] . a}+sn] @,#%^ cGtl/s / **
afXo tflnd tyf j[lQ ljsf; sfo{qmd cfof]hgf u/]sf] 5 .
;fy} ;dLIff jif{df !% cGt/f{li6«o tflnd sfo{qmd klg
%*µ cfof]hgf u/]sf] 5 . sd{rf/L tflnd tyf j[lQ ljsf;
sfo{qmddf s'n sd{rf/L ;xefuLtf %#,@)^ /x]sf] 5 .
 76
ljj/0f @)&^–&& @)&%–&^
tna 1,190,077,103 791,528,904
eQf 712,702,857 693,168,253
pkbfg vr{ 31,380,616 28,218,112
;+ro sf]if 70,428,481 56,424,538
kf]zfs 19,597,497 15,602,466
tflnd tyf j[lt ljsf; vr{ 61,921,016 64,237,498
ljbfsf] gub e'QmfgL 13,467,557 62,622,381
pkrf/ 8,916,132 8,248,439
ladf 3,987,651 3,649,517
sdrf/LnfO{ k|fT] ;fxg vr{ 45,207,209 74,695,888
NFRS cGtu{tsf] ljlQo vr{ 177,858,630 105,456,236
sd{rf/L;Fu ;DaGwLt cGo vr{ 86,033,279 79,561,659
sd{rf/L af]g; 488,588,328 493,417,300
hDdf 2,910,166,360 2,476,831,196
dfgj ;+;fwg k"+hL
dfgj ;+;fwg ;+:yfsf] uxgf / ;a} eGbf 7"nf] zlQm xf] .
xfd|f x/]s sd{rf/Lsf] of]ubfgn] g} Pg cfO{ ;L Plzof a}+s
b]zs} g+ ! a}+s aGg ;kmn ePsf] 5 . a}+sn] cfkm\gf
sd{rf/Lsf] of]ubfgsf] plrt d'NofÍg ub{} cfPsf] 5 .
sd{rf/L tflnd tyf j[lt ljsf;df a}+sn] ;b}a hf]8 lbb}
cfPsf] 5 .
The Lev and Schwartz Model” (Discounted Wages and
Salaries) cg';f/ u0gf ubf{ ;dLIff jif{df a}+ssf] dfga
;+;fwg k"+hL #!=(& ca{ /x]sf] 5 . ut jif{ pQm c+s
? @)=!$ ca{ /x]sf] lyof] . o; df]8nn] dfga ;+;fwg k"+hL
present value of estimated future earnings of employees
(in the form of wages, salaries, etc.) discounted by the
rate of return on investment (cost of capital)cfwf/df
u0fgf ul/G5 . sd{rf/L ;+Vofdf j[l4 ePtf klg, O{lSj6L
k|ltkmndf cfPsf] sldn] dfga ;+;fwfg k"FhL cl3Nnf] cf j
sf] t'nfgfdf sdL ePsf] 5 .
ljj/0f @)&^–&& @)&%–&^
s'n dfgj ;+;fwg k"h+ L -? bz nfvdf_ 31,970 20,137
sd{rf/L ;+Vof* 2,692 2,110
k|lt dfgj ;+;fwg k"h+ L -?_ 11=88 9=54
O{lSj6Ldf k|ltkmn 19µ 23µ
* :yfO{ sd{rf/L ;+Vof
sd{rf/L :jf:Yo / ;'/Iff
sd{rf/L :jf:Yo / ;'/Iff a}+ssf] klxnf] k|fyldsQf xf] . a}+s
cfkm\gf sd{rf/LnfO{ ;'/lIft jftfj/0f k|bfg ug{ k|lta4
/x]sf] 5 . a}+sn] ;/sf/L ;'/Iff dfkb08 kfngf ug{'sf ;fy}
cfÇg} cGtl/s gLlt sfo{fGjog ub{} cfPsf] 5 .

bL3{sflng a}+ls· cEof;
Sustainability Banking
bL3{sflng a}+ls· (Sustainability Banking)
b'/bzL{ ;f]r / cfkm' ;~rflnt jftfj/0fdf ;DalGwt ;a}
;/f]sf/jfnfx?sf] ;d[l4n] g} a}+snfO{ ;d[4 u/fpg] xf] eGg]
dfGotfsf ;fy a}+s cl3 a9]sf] 5 . olx dfGotf rl/tfy{
ug{ a}+sn] cfÇgf] ;d[l4;Fu} b]xfosf cGo kfFrj6f ;/f]sf/sf
If]qx?sf] ;sf/fTds kl/jt{gsf nflu lqmoflzn 5 M
!= jftfj/0f kl/jt{g
@= dfga clwsf/
#= ;+:yfut ;'zf;gsf] l;/f]wfo{
$= ;fdflhs lxt (Social Well-Being)
%= cfly{s ;d[l4
!= jftfj/0f kl/jt{g
a}+lsË ubf{ jftfj/0f / ;du| kof{j/0fnfO{ Wofg lbg' k5{
/ o;nfO{ arfpg k5{ eGg] a}+s ;r]t 5 . t;y{ a}+sn]
Paperless working environment sf] k|f]T;fxg ;lxtsf
sfo{x? u/]sf] 5 . ;fy} ljleGg zfvf, ljefu, k|b]z /
pkk|b]z sfof{nosf sd{rf/Lx¿sf] ;lqmo ;xeflutfdf
b]ze/ j[Iff/f]k0f sfo{qmd cfof]hgf ul/Psf] lyof] .
@= dfga clwsf/
;Dk"0f{ hgtfsf] ljQLo kx'Frdf clwsf/ (access to
finance) g} dfga clwsf/sf] c+u xf] eGg] dfGotfsf
;fy a}+sn] cfÇgf #@^ zfvf, $^$ j6f Pl6Pd /
!)! j6f PS;6]G;g sfpG6/ dfkm{t ;]jf k|bfg ub}{
cfPsf] 5 .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 77
#= ;+:yfut ;'zf;gsf] l;/f]wfo{
a}+s ;+:yfut ;'zf;gsf] pRr dfkb08åf/f ;+rfng
ug{ k|lta4 5 . nfu" lgod / sfg"gsf] kfngf /
ljleGg lgofds lgsfoåf/f hf/L lgb]{zg / kl/kq
/ lbzflgb]{zx¿sf] kfngf ug'{ eg]sf] a}+ssf] ;jf]{Rr
k|fyldstf xf] / a}+sn] To;df jrg / efjgfsf] cIf/;M
cg'kfngf ;'lglZrt ug{ k|lta4 5 .
$= ;fdflhs lxt (Social Well-Being)
b]zsf] lhDd]jf/ skf]{/]6 gful/ssf] ¿kdf a}+sn]
;+:yfut ;fdflhs pQ/bfloTjsf] Ps lx:;fsf] ¿kdf
;dfhnfO{ ljleGg tl/sfdf of]ubfg k'¥ofPsf] 5 . a}+sn]
;fdflhs pQ/bfloTj ;DaGwL ljleGg ultljlwx¿nfO{
a9fjf lbg x/]s jif{ cfÇgf] v'b d'gfkmfsf] ! k|ltzt
;+:yfut ;fdflhs pQ/bfloTj sf]ifdf hDdf ul/
;f] sf]ifaf6 ljleGg ;fdflhs sfo{x? ;~rfng ub}{
cfPsf] 5 .
%= cfly{s ;d[l4
a}+sn] shf{ k|jfx / lgIf]k kl/rfngaf6 cfly{s
lqmofsnfkx?nfO{ k|f]T;fxg u/]sf] 5 . ;fy} k|ToIf tyf
ck|ToIf s/ dfkm{t b]zsf] cfly{s ;d[l4df cfÇgf] xft
a9fPsf] 5 .
78

;fdflhs pQ/bfloTjsf] emnsx?

a}+ssf k|d'v sfo{sf/L clws[t >L /f]zg s'df/ Gof}kfg]Ho" -afofFaf6 bf];|f]_ dfr{ @)@) df ;z:q k|x/L, gS;fnsf k|ltlgwLnfO{ vfBfGg
;fdu|L x:tfGt/0f ug'{x'Fb} .

gofF ls/g ;d"x, 6f]vfåf/f snf, ;+:s[tL / ;Dkbfsf] k|j{4gsf nfuL cfof]lht sljtf k|ltof]uLtfsf ljhoLx¿nfO{ Pg cfO{ ;L Plzof a}+såf/f
km]a|'j/L @)@) df ¿= !&),))) sf] r]s x:tfGt/0f ul/Fb} .

:jR5 Pj+ ;kmf jftfj/0fsf] k|j4{gsf lgldQ a}+såf/f @)&^ cfiff9 d;fGtdf sfe|]knf~rf]s lhNnfl:yt 8'd|]df u|Lg kfs{sf] lgdf{0ffy{ ;xof]u
/sd k|bfg ul/Psf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 79

/fli6«o of]ubfg
(Statement of Contribution to Nation)

cfos/ dfkm{t of]ubfg /sd ? ca{df

d'n'ssf] cfly{s lx;fadf ;/sf/ ;a}eGbf dxTjk"0f{
;/f]sf/jfnf xf] . b]zsf] lbuf]kgsf] nflu s/ ;+sngn]
clu|d s/ sl§ cfos/ hDdf
dxTjk"0f{ e"ldsf v]N5 . Pg cfO{ ;L Plzof a}+s b]zsf] x/
;Dej tl/sfn] ;xof]u ug{ k|ltj4 5 . a}+sn] ;/sf/sf] 2=65
2=51
æk|To]s gful/ssf] a}+s vftfÆ p2]Zodf k|d'v of]ubfg u/]sf]
5 . lhDd]jf/ ;+:yfut gful/s ePsf] x'gfn] a}+sn] jl~rt
1=4 1=4 1=39
If]qsf] hLjg:t/ a9fpg, /f]huf/L l;h{gfdf ;xof]u k'¥ofpg] 1=11
1=26
0=92
h:tf /fli6«o nIodf pNn]vgLo of]ubfg k'¥ofPsf] 5 .
0=48

;dLIff jif{df a}+sn] ? @=^% cj{ ;/sf/L sf]ifdf of] 2017–18 2018–19 2019–20

ubfg u/]sf] 5 . o; /sddf ? !=@^ cj{ cfo s/sf] ¿kdf

/ ?= !=#( ca{ /x]sf] ;|f]tdf s/ s6f}tL /x]sf] 5 .
 80

Value Added Statements

Value Added Statements (VAS) n] ;+u7gn] l;h{gf u/]sf]

@)&^–&&
;DklQnfO{ lrq0f ub{5 / l;h{gf ul/Psf] ;DklQ laleGg
tna eQf skf]{/]6 s/ nfe+fz
;/f]sf/jfnfx?M sd{rf/L, ;/sf/, k"FhL k|bfos, ;+u7g x|f;s§L / kl/zf]wg ;+lrt d'gfkmf
lj:tf/ / j[l4df s;/L ljtl/t x'G5 eGg] k|:t't ub{5 . VAS
sd{rf/L, k"FhL / ;fd"lxs pkof]usf] ;fd"lxs k|of;af6 !%µ
pTkGg x'g] gfkmf xf] h'g o;sf ljleGg ;/f]sf/jfnfx?df
ljt/0f ul/G5 .
#µ
#(µ
a}+ssf] cf j @)&^÷&& Value Added df ? & ca{ %^
s/f]8 /x]sf] 5 .
2076–77 2075–76
ljj/0f
? bz nfv µ ? bz nfv µ
@^µ
a}+ls· ;]jfaf6 cfDbfgL
v'b Jofh cfDbfgL 7,605 101µ 6,960 98µ
v'b z'Ns / sldzg cfDbfgL 2,483 33µ 2,121 30µ
v'b sf/f]af/ cfDbfgL 340 4µ 349 5µ !&µ
cGo ;~rfng cfDbfgL 256 3µ 76 1µ
10,684 9,506
;]jf nfut @)&%–&^
;~rfng vr{ -1,972_ –26µ -1,713_ –24µ
tna eQf skf]{/]6 s/ nfe+fz
a}+ls· ;]jfaf6 Value added 8,712 7,793
x|f;s§L / kl/zf]wg ;+lrt d'gfkmf
u}/ a}+ls· cfDbfgL÷-vr{_ -38_ –1µ -73_ –1µ
k|fjwfg !^µ
C0f / cGo gf]S;fgsf] nflu 1,114 15µ 599 8µ
xfgL÷-lkmtf{_
hDdf Value Added 7,560 7,121 #µ #%µ

2076–77 2075–76
ljj/0f
? bz nfv µ ? bz nfv µ
sd{rf/LnfO{ tna / eQf 2,910 38µ 2,477 35µ
;/sf/nfO{ sk{f]/]6 s/ 1,299 17µ 1,417 20µ
z]o/wgLnfO{ nfefz+ 1,943 26µ 1,860 26µ
@^µ
lj:tf/ / j[l4 x|f;s§L / kl/zf]wg 252 3µ 204 3µ
;+lrt d'gfkmf 1,156 15µ 1,163 16µ
7,560 100µ 7,121 100µ @)µ
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 81

ljj/0f 2076–77 2075–76 Economic Value Added

a}s
+ n] u/]sf] hDdf Value Add -? bz nfv_ 7,560 7,121
sd{rf/L ;+Vof 2,908 3,472
z]o/ ;+Vof -nfv_ 97=18 88=34
k|lt sd{rf/L Value Add 2=60 2=05
k|lt z]o/ Value Add 77=79 80=61
Market Value Added Statement
sDkgLsf] ahf/ d"No / lstfaL d"Nosf] leGgtfnfO{
Value elgG5 .
z]o/wgLsf] ck]lIft k|ltkmn eGbf dfly /x]sf] a}+ssf]
k|bz{gnfO{ Economic Value Added df u0fgf ul/G5 .
ck]lIft k|ltkmn hf]lvd d'Qm k|ltkmn / k|Lldod b'a} /xG5 .
a}+ssf] ;dLIff jif{df Economic Value ? ! ca{ #& s/f]8
/x]sf] 5 eg] Economic Value k|lt z]o/ ? !$=#& /x]sf] 5 .
Market ljj/0f 2076–77 2075–76
v'b gfkmf -? bz nfv_ 3,099 3,023
s'n z]o/wgL sf]if -? bz nfv_ 17,242 14,936

a}+ssf] ;dLIff jif{df Market Value Added ? #^ ca{ %! Cost of Equity* 10µ 10µ

s/f]8 /x]sf] 5 . Cost of Capital 1,724 1,494

Economic Value Added 1,374 1,529
ljj/0f 2076–77 2075–76
z]o/ ;+Vof -nfv_ 97=18 88=34
z]o/ ;+Vof -nfv_ 97 88
EVA k|lt z]o/ -?_ 14=14 17=31
ahf/ z]o/ d"No -?_ 553 448
*Cost of Equity has been assumed to be 10%, slightly higher than the
hDdf Market Value -? bz nfv_ 53,741 39,576 return on government bonds by considering the difference between the
cost of equity and return on government bonds to be risk premium.
hDdf lstfaL d"No -? bz nfv_ 17242 14936
Market Value Added -? bz nfv_ 36,499 24,640

Market 24,640
Value 36,507
Added
?= bz nfv

Book 14,936
Value 17,234

Market 39,576
Value 53,741

2075–76 2076–77
82
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 83

Pg cfO ;L Plzof a}+ssf]

PsLs[t ljQLo ljj/0f
84
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 85
86
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 87
88
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 89

Pg cfO{ ;L Plzof a}+s lnld6]8

ljQLo cj:yfsf] PsLs[t ljj/0f
@)&& c;f/ #! ;Dd -;g\ @)@) h'nfO{ !% ;Dd_
/sd ?=
;d"x a}+s
ljj/0f gf]6
o; jif{ ut jif{ o; jif{ ut jif{
;DklQ
gub tyf gub ;dfg 4=1 12,661,266,837 20,485,247,232 12,294,510,663 20,214,540,268
g]kfn /fi6« a}s
+ df /x]sf] df}Hbft / lng'kg] { 4=2 18,721,482,611 16,097,915,246 18,721,482,611 16,097,915,246
a}+s tyf ljQLo ;+:yfdf df}Hbft 4=3 – 383,950,000 – 383,950,000
Jo'TkGg ljQLo pks/0f 4=4 5,636,246,706 7,006,010,607 5,636,246,706 7,006,010,607
cGo Jofkfl/s ;DklQx? 4=5 178,251,810 175,793,419 9,440,000 7,440,000
ljQLo ;+:yfnfO{ shf{ ;fk6L 4=6 11,070,985,723 5,423,285,128 12,708,077,852 6,923,285,128
u|fxsnfO{ shf{ ;fk6L 4=7 167,143,890,155 147,049,664,210 160,184,306,884 142,574,005,954
nufgL ;'/If0fkq 4=8 29,492,249,034 18,320,559,017 29,317,244,034 18,152,959,017
rfn' s/ ;DklQ 4=9 3,615,237,180 2,836,333,821 3,627,912,906 2,836,333,821
;xfos sDkgLdf nufgL 4=10 – – 1,264,500,000 1,204,500,000
;Da4 sDkgLdf nufgL 4=11 – – – –
nufgL ;DklQ 4=12 496,064,382 275,938,557 496,064,382 275,938,557
;DklQ tyf pks/0f 4=13 3,272,187,181 2,620,265,205 3,223,639,123 2,583,719,788
VoftL tyf cd"t{ ;DklQ 4=14 115,836,335 113,483,110 112,849,533 110,490,299
:yug s/ ;DklQ 4=15 – – – –
cGo ;DklQx? 4=16 3,058,880,639 2,229,717,379 2,994,104,363 2,213,615,420
hDdf ;DklQ 255,462,578,593 223,018,162,931 250,590,379,057 220,584,704,106

ljj/0f gf]6 o; jif{ ut jif{ o; jif{ ut jif{

bfloTj
a}+s tyf ljlQo ;+:yfnfO{ ltg{ afFsL 4=17 13,476,009,102 15,629,175,761 9,271,522,999 13,927,924,793
g]kfn /fi6« a}+snfO{ ltg{ afFsL 4=18 – 314,541,457 – 314,541,457
Jo'TkGg ljQLo pks/0f 4=19 5,601,039,423 6,913,408,934 5,601,039,423 6,913,408,934
u|fxsaf6 lgIf]k 4=20 201,299,519,496 171,982,399,774 201,630,384,459 171,428,410,596
;fk6L (Borrowing) 4=21 – – – –
rfn' s/ bfloTj 4=9 – – – –
Joj:yf 4=22 – – – –
:yug s/ bfloTj 4=15 295,103,449 175,040,445 298,133,395 178,272,826
cGo bfloTj 4=23 7,062,343,453 5,230,465,876 6,891,491,116 5,176,312,888
hf/L ul/Psf] C0f kq 4=24 9,655,637,044 7,710,097,099 9,655,637,044 7,710,097,099
;'/If0f g/flvPsf] ;xfos cfjlws bfloTj 4=25 – – – –
hDdf bfloTj 237,389,651,966 207,955,129,347 233,348,208,436 205,648,968,592
af“sL csf]{ k[i7df===
 90

===cl3Nnf] k[i7af6 lg/Gt/

Pg cfO{ ;L Plzof a}+s lnld6]8
ljQLo cj:yfsf] PsLs[t ljj/0f
@)&& c;f/ #! ;Dd -;g\ @)@) h'nfO{ !% ;Dd_ /sd ?=
;d"x a}+s
ljj/0f gf]6
o; jif{ ut jif{ o; jif{ ut jif{
O{lSj6L
Sj6L
z]o/ k"FhL 4=26 9,717,651,568 8,834,228,698 9,717,651,568 8,834,228,698
z]o/ lk|ldod – – – –
;+lrt d'gfkmf 2,157,142,205 2,215,910,907 1,975,813,622 2,112,880,839
hu]8f sf]if 4=27 5,622,916,885 4,012,893,979 5,548,705,431 3,988,625,977
O{lSj6L wf/snfO{ ljt/0fof]Uo O{lSj6L 17,497,710,658 15,063,033,584 17,242,170,621 14,935,735,514
u}/ lgoGq0f :jfy{ 575,215,969 – – –
hDdf O{lSj6L 18,072,926,627 15,063,033,584 17,242,170,621 14,935,735,514
hDdf bfloTj / O{lSj6L 255,462,578,593 223,018,162,931 250,590,379,057 220,584,704,106
;Defljt bfloTj / k|lta4tf 4=28 17,906,206,630 15,941,269,628 17,907,167,345 15,941,269,628
k|lt z]o/ v'b ;DklQ d"No 185=98 170=51 177=43 169=07

?k]z n'O{+6]n /f]zg s'df/ Gof}kfg] lqnf]s rGb cu|jfn /fdrGb| ;+3O{ /fh]Gb| k|;fb cof{n pk/f]Qm ldltdf k|ltj]bgdf pNn]lvt
k|d'v ljQLo clws[t k|d'v sfo{sf/L clws[t ;~rfns ;~rfns ;~rfns ;'lg/ s'df/ 9'·]n, Pkm l; P
Dofg]lh· kf6{g/
ljgf]b s'df/ Kofs'/]n u0f]z dfg >]i7 lgs'~h cu|jfn t'n;L/fd cu|jfn P; P cf/ P;f]l;P6\;
;~rfns ;~rfns ;~rfns cWoIf rf6{8{ PsfpG6]G6\;

:yfgM sf7df8f}+
ldltMsflt{s )$, @)&&
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 91

Pg cfO{ ;L Plzof a}+s lnld6]8

gfkmf gf]S;fgsf] PsLs[t ljj/0f
>fj0f !, @)&^ b]lv cfiff9 #!, @)&& ;Dd
/sd ?=
;d"x a}+s
ljj/0f gf]6
o; jif{ ut jif{ o; jif{ ut jif{
Jofh cfDbfgL 4=29 21,524,256,346 19,820,078,025 20,723,315,676 19,345,593,620
Jofh vr{ 4=30 13,398,550,425 12,525,030,719 13,118,483,968 12,385,561,034
v'b Jofh cfDbfgL 8,125,705,922 7,295,047,306 7,604,831,708 6,960,032,586
z'Ns tyf sldzg cfDbfgL 4=31 2,812,642,887 2,266,064,641 2,642,775,224 2,248,906,357
z'Ns tyf sldzg vr{ 4=32 205,870,812 135,935,804 159,904,081 127,599,155
v'b z'Ns / sldzg cfDbfgL 2,606,772,075 2,130,128,837 2,482,871,143 2,121,307,202
v'b Jofh, z'Ns / sldzg cfDbfgL 10,732,477,997 9,425,176,143 10,087,702,851 9,081,339,788
v'b sf/f]af/ cfDbfgL 4=33 339,613,196 350,020,925 339,613,196 348,920,815
cGo ;~rfng cfDbfgL 4=34 261,803,968 75,974,201 255,897,375 75,974,201
s'n ;~rfng cfDbfgL 11,333,895,161 9,851,171,268 10,683,213,423 9,506,234,804
C0f / cGo gf]S;fgsf] nflu xfgL÷ -lkmtf{_ 4=35 1,165,223,760 621,827,988 1,113,706,373 598,917,799
v'b ;~rfng cfDbfgL 10,168,671,402 9,229,343,281 9,569,507,050 8,907,317,005
;~rfng vr{
sd{rf/L vr{ 4=36 3,073,435,211 2,565,755,516 2,910,166,360 2,476,831,196
cGo ;~rfng vr{ 4=37 2,036,483,548 1,750,923,258 1,971,775,707 1,712,836,238
x|f;s§L / kl/zf]wg 4=38 266,821,633 213,224,638 252,738,473 204,032,944
;~rfng gfkmf 4,791,931,009 4,699,439,868 4,434,826,510 4,513,616,628
u}/ ;~rfng cfDbfgL 4=39 19,852,314 31,104,551 19,852,314 31,304,551
u}/ ;~rfng vr{ 4=40 57,383,872 104,165,473 57,383,872 104,165,473
cfos/ cl3sf] gfkmf 4,754,399,452 4,626,378,946 4,397,294,952 4,440,755,706
cfos/ vr{ 4=41
o; cf=j= sf] s/ 1,374,932,147 1,425,799,079 1,268,433,275 1,368,655,984
:yug s/ 30,904,154 45,599,397 30,324,712 48,817,056
o; cf=j= sf] gfkmf 3,348,563,151 3,154,980,470 3,098,536,965 3,023,282,666
v'b gfkmf÷-gf]S;fg_df lx:;f
a}+ssf O{lSj6Lwf/s 3,282,493,645 3,154,980,470 3,098,536,965 3,023,282,666
u}/ lgoGq0f :jfy{ 66,069,506 – – –
o; cf=j= sf] gfkmf 3,348,563,151 3,154,980,470 3,098,536,965 3,023,282,666
k|lt z]o/ cfDbfgL
k|lt z]o/ cfwf/e"t cfDbfgL (BEPS) 34=46 35=71 31=89 34=22
k|lt z]o/ 8fOn'6]8 cfDbfgL (DEPS) 34=46 35=71 31=89 34=22
k|lt z]o/ ;dfof]hg cfDbfgL 34=46 32=47 31=89 31=11

?k]z n'O{+6]n /f]zg s'df/ Gof}kfg] lqnf]s rGb cu|jfn /fdrGb| ;+3O{ /fh]Gb| k|;fb cof{n pk/f]Qm ldltdf k|ltj]bgdf pNn]lvt
k|d'v ljQLo clws[t k|d'v sfo{sf/L clws[t ;~rfns ;~rfns ;~rfns ;'lg/ s'df/ 9'·]n, Pkm l; P
Dofg]lh· kf6{g/
ljgf]b s'df/ Kofs'/]n u0f]z dfg >]i7 lgs'~h cu|jfn t'n;L/fd cu|jfn P; P cf/ P;f]l;P6\;
;~rfns ;~rfns ;~rfns cWoIf rf6{8{ PsfpG6]G6\;

:yfgM sf7df8f}+
ldltMsflt{s )$, @)&&
 92

Pg cfO{ ;L Plzof a}+s lnld6]8

cGo lj:t[t cfDbfgLsf] PsLs[t ljj/0f
>fj0f !, @)&^ b]lv cfiff9 #!, @)&& ;Dd
/sd ?=
;d"x a}+s
ljj/0f gf]6
o; jif{ ut jif{ o; jif{ ut jif{
o; jif{sf] gfkmf 3,348,563,151 3,154,980,470 3,098,536,965 3,023,282,666
cfos/ kl5sf] cGo lj:t[t cfDbfgL – – – –
s= gfkmf / gf]S;fgdf k'gj{lu{s/0f gul/g] a'bF fx?
fx?
– Fair Value df dfkg ul/Psf O{lSj6L 271,719,494 405,437,043 271,719,494 405,437,043
pks/0fsf] nufgLdf gfkmf÷-gf]S;fg_
– k"gM d"Nof°g ubf{ v'b gfkmf -gf]S;fg_ – – – –
– kl/eflift nfe of]hgfdf ePsf] ljdflÍs 26,733,362 16,700,092 26,733,362 16,700,092
gfkmf÷-gf]S;fg_
– dfyLsf ljifo a:t';uF ;DalGwt cfos/ -89,535,857_ -126,641,141_ -89,535,857_ -126,641,141_
gfkmf tyf gf]S;fgsf nflu k'gj{lu{s/0f 208,916,999 295,495,995 208,916,999 295,495,995
gul/g] cGo lj:t[t cfDbfgL
v= gfkmf tyf gf]S;fgsf nflu k'gj{lu{s/0f
/0f – – – –
gul/g] cGo lj:t[t cfDbfgL
cfDbfgL – – – –
– gub k|jfx x]hdf gfkmf -gf]S;fg_ – – – –
– ljlgdo gfkmf -gf]S;fg_ -cGt/f{li6«o – – – –
Operation sf ljQLo ;DklQ ?kfGt/0f ubf{_
– dfyLsf ljifo a:t';uF ;DalGwt cfos/ – – – –
gfkmf cyjf gf]S;fgsf nflu k'gj{lu{s/0f
/0f – – – –
gfkmf cyjf gf]S;fgdf nflu k'gj{lu{s/0f – – – –
x'g ;Sg] cGo lj:t[t v'b cfDbfgL
u= O{lSj6L ljlwaf6 n]vfÍg ul/Psf ;Da4 ;+:yfsf] lx:;f
lx:;f – – – –
cfos/ kl5sf] cGo lj:t[t cfDbfgL 208,916,999 295,495,995 208,916,999 295,495,995
s'n lj:t[t cfDbfgL 3,557,480,150 3,450,476,465 3,307,453,964 3,318,778,661
s'n lj:t[t cfDbfgL
a}s
+ sf] O{lSj6Lwf/s 3,491,410,644 3,450,476,465 3,307,453,964 3,318,778,661
u}/ lgolGqt :jfy{ 66,069,506
s'n lj:t[t cfDbfgL 3,557,480,150 3,450,476,465 3,307,453,964 3,318,778,661

?k]z n'O{+6]n /f]zg s'df/ Gof}kfg] lqnf]s rGb cu|jfn /fdrGb| ;+3O{ /fh]Gb| k|;fb cof{n pk/f]Qm ldltdf k|ltj]bgdf pNn]lvt
k|d'v ljQLo clws[t k|d'v sfo{sf/L clws[t ;~rfns ;~rfns ;~rfns ;'lg/ s'df/ 9'·]n, Pkm l; P
Dofg]lh· kf6{g/
ljgf]b s'df/ Kofs'/]n u0f]z dfg >]i7 lgs'~h cu|jfn t'n;L/fd cu|jfn P; P cf/ P;f]l;P6\;
;~rfns ;~rfns ;~rfns cWoIf rf6{8{ PsfpG6]G6\;

:yfgM sf7df8f}+
ldltMsflt{s )$, @)&&
 Pg cfO{ ;L Plzof a}+s lnld6]8
;d"x
O{lSj6Ldf kl/jt{gsf] ljj/0f
@)&& c;f/ cGTosf nflu -@)@) h'nfO{ !%_ /sd ?=
z]o/ ;fwf/0f ;fwf/0f lgodgsf/L Fair Value k'gd{"Nof°g u}/
ljj/0f z]o/ k"FhL Reserve
;+lrt d'gfkmf cGo hu]8f sf]if hDdf lgolGqt hDdf O{lSj6L
lk|ldod df}Hbft hu]8f sf]if sf]if df}Hbft :jfy{
;fpg !, @)&% ;Ddsf] /sd 8,031,116,998 – 1,825,152,950 38,372,154 455,575,876 1,591,694 44,244,462 953,991,664 330,746,871 11,680,792,670 – 11,680,792,670
;dfof]hg÷Restatement – – – – – -5,305,644_ – – 5,305,644 – – –
;fpg !, @)&% ;Ddsf] ;dfof]hg÷ 8,031,116,998 – 1,825,152,950 38,372,154 455,575,876 -3,713,951_ 44,244,462 953,991,664 336,052,515 11,680,792,670 – 11,680,792,670
Restated df}Hbft
cfly{s jif{sf] lj:t[t cfDbfgL
cfly{s jif{sf] gfkmf – – – – – – – 3,154,980,470 3,154,980,470 – 3,154,980,470 – 3,154,980,470
s/ kl5sf] cGo lj:t[t cfDbfgL – – – – – – – – – – – –
Fair Value df dfkg ubf{ O{lSj6L – – – – – 283,805,930 – – – 283,805,930 – 283,805,930
pks/0fsf] nufgLdf nfe÷-gf]S;fg_
k"gM d"Nof°gdf v'b nfe -gf]S;fg_ – – – – – – – – – – – –
ljdflÍs nfe -gf]S;fg_ – – – – – – – – 11,690,064 11,690,064 – 11,690,064
gub k|jfx x]hdf nfe -gf]S;fg_ – – – – – – – – – – – –
Fair Value df}Hbft -O{lSj6L_ – – – – – – – – – – – –
nufgLdf nufgL_M
ljlgdo nfe -gf]S;fg_ -cGt/f{li6«o – – – – – – – – – – – –
Operation sf] ljQLo ;DklQ ?kfGt/0f ubf{_
cfly{s jif{sf] s'n lj:t[t cfDbfgL – – – – – 283,805,930 – 3,154,980,470 11,690,064 3,450,476,465
3,450,476,465 – 3,450,476,465
cfly{s jif{df hu]8f sf]ifdf :yfgfGt/0f – – 626,718,354 635,106 272,070,442
635,106 272,070,442 – 11,959,548 -1,074,774,837_ 163,930,842 539,455 – 539,455
cfly{s jif{df hu]8f sf]ifaf6 :yfgfGt/0f – – – – – – – 41,831,188 -53,600,314_ -11,769,126_ – -11,769,126_
:jfldTjstf{sf] sf/f]af/, O{lSj6Ldf
k|ToIf n]vf°g x'g
]
xsk|b z]o/ hf/L – – – – – – – – – – – –
z]o/df cfwfl/t e'QmfgL – – – – – – – – – – – –
O{lSj6Lwf/snfO{ nfef+z – – – – – – – – – – – –
af]g; z]o/ hf/L 803,111,700 – – – – – – -803,111,700_ – – – –
gub nfef+
z e'QmfgL – – – – – – – -57,005,880_ – -57,005,880_ – - 57,005,880_
cGo – – – – – – – – – – – –
s'n of]ubfg / ljt/0f 803,111,700 – – – – – – -860,117,579_ – -57,005,880_ – -57,005,880_
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&&

@)&^ c;f/ d;fGt;Ddsf] df}Hbft 8,834,228,698 – 2,451,871,304 39,007,260 727,646,318 280,091,979 56,204,010 2,215,910,907 458,073,108 15,063,033,584 – 15,063,033,584
;fpg !, @)&^ ;Ddsf] /sd 8,834,228,698 – 2,451,871,304 39,007,260 727,646,318 280,091,979 56,204,010 2,215,910,907 458,073,108 15,063,033,584 – 15,063,033,584
93

;dfof]hg÷Restatement – – – – – – – – – – – –
af“sL csf]{ k[i7df===
===cl3Nnf] k[i7af6 lg/Gt/
94

Pg cfO{ ;L Plzof a}+s lnld6]8

;d"x
O{lSj6Ldf kl/jt{gsf] ljj/0f
@)&& c;f/ cGTosf nflu -@)@) h'nfO{ !%_ /sd ?=
z]o/ ;fwf/0f ;fwf/0f lgodgsf/L Fair Value k'gd"{Nof°g u}/
ljj/0f z]o/ k"FhL Reserve
;+lrt d'gfkmf cGo hu]8f sf]if hDdf lgolGqt hDdf O{lSj6L
lk|ldod df}Hbft hu]8f sf]if sf]if df}Hbft :jfy{
;fpg !, @)&^ ;Ddsf] ;dfof]hg÷ 8,834,228,698 – 2,451,871,304 39,007,260 727,646,318 280,091,979 56,204,010 2,215,910,907 458,073,108 15,063,033,584 – 15,063,033,584
cfly{s jif{sf] lj:t[t cfDbfgL
cfly{s jif{sf] gfkmf
gfkmf – – – – – – – 3,282,493,645 – 3,282,493,645 66,069,506 3,348,563,151
s/ kl5sf] cGo lj:t[t cfDbfgL
Fair Value df dfkg ubf{ O{lSj6L – – – – – 1
60,617,707 – 29,585,938 – 190,203,646 – 190,203,646
pks/0fsf] nufgLdf nfe÷-gf]S;fg_
k"gM d"Nof°gdf v'b nfe -gf]S;fg_ – – – – – – – – – – – –
ljdflÍs nfe -gf]S;fg_ – – – – – – – – 18,713,353 18,713,353 – 18,713,353
gub k|jfx x]hdf nfe -gf]S;fg_ – – – – – – – – – – – –
ljlgdo nfe -gf]S;fg_ -cGt{/fli6«o – – – – – – – – – – – –
Operation sf] ljQLo ;DklQ
?kfGt/0f ubf{_
cfly{s jif{sf] s'n lj:t[t cfDbfgL – – – – – 160,617,707 – 3,312,079,584 18,713,353 3,491,410,644 66,069,506 3,557,480,150
cfly{s jif{df hu]8f sf]ifdf :yfgfGt/0f – – 665,129,766 572,057 -23,041,643_ – -56,204,010_ -1,489,010,665_ 844,235,676 -58,318,819_ 509,146,463 450,827,644
cfly{s jif{df hu]8f sf]ifaf6 :yfgfGt/0f – – – – – – – – – – – –
:jfldTjstf{sf] sf/f]af/, O{lSj6Ldf
k|ToIf n]vf°g x'g ]
xsk|b z]o/ hf/L – – – – – – – – – – – –
z]o/df cfwfl/t e'QmfgL – – – – – – – – – – – –
O{lSj6Lwf/snfO{ nfef+z – – – – – – – – – – – –
af]g; z]o/ hf/L 883,422,870 – – – – – – -883,422,870_ – – – –
gub nfef+
z e’QmfgL – – – – – – – -998,414,751_ – -998,414,751_ – -998,414,751_
cGo – – – – – – – – – – – –
s'n of]ubfg / ljt/0f 883,422,870 – – – – – – -1,881,837,621_
-1,881,837,621_ – -998,414,751_
-998,414,751_ – -998,414,751_
@)&& c;f/ d;fGt;Ddsf] df}Hbft 9,717,651,568
9,717,651,568 – 3,117,001,069 39,579,316 704,604,676 440,709,687 – 2,157,142,205 1,321,022,137 17,497,710,658 575,215,969 18,072,926,627

?k]z n'O{+6]n /f]zg s'df/ Gof}kfg] lqnf]s rGb cu|jfn /fdrGb| ;+3O{ /fh]Gb| k|;fb cof{n pk/f]Qm ldltdf k|ltj]bgdf pNn]lvt
k|d'v ljQLo clws[t k|d'v sfo{sf/L clws[t ;~rfns ;~rfns ;~rfns ;'lg/ s'df/ 9'·]n, Pkm l; P
Dofg]lh· kf6{g/
ljgf]b s'df/ Kofs'/]n u0f]z dfg >]i7 lgs'~h cu|jfn t'n;L/fd cu|jfn P; P cf/ P;f]l;P6\;
;~rfns ;~rfns ;~rfns cWoIf rf6{8{ PsfpG6]G6\;
:yfgM sf7df8f}+
ldltM
 Pg cfO{ ;L Plzof a}+s lnld6]8
a}+s
O{lSj6Ldf kl/jt{gsf] ljj/0f
@)&& c;f/ cGTosf nflu -@)@) h'nfO{ !%_ /sd ?=
z]o/ ;fwf/0f ;fwf/0f lgodgsf/L Fair Value k'gd{"Nof°g u}/
ljj/0f z]o/ k"FhL Reserve
;+lrt d'gfkmf cGo hu]8f sf]if hDdf lgolGqt hDdf O{lSj6L
lk|ldod df}Hbft hu]8f sf]if sf]if df}Hbft :jfy{
;fpg !, @)&% ;Ddsf] /sd 8,031,116,998
8,031,116,998 – 1,825,152,950 38,372,154 455,575,876 1,591,694 44,244,462 943,654,556 330,746,871 11,670,455,561
11,670,455,561 – 11,670,455,561
;dfof]hg÷Restatement – – – – – -5,305,644_ – – 5,305,644 – – –
;fpg !, @)&% ;Ddsf] ;dfof]hg÷ 8,031,116,998 – 1,825,152,950 38,372,154 455,575,876 -3,713,951_ 44,244,462 943,654,556 336,052,515 11,670,455,561 – 11,670,455,561
Restated df}Hbft
cfly{s jif{sf] lj:t[t cfDbfgL
cfly{s jif{sf] gfkmf – – – – – – – 3,023,282,666 – 3,023,282,666 – 3,023,282,666
s/ kl5sf] cGo lj:t[t cfDbfgL – – – – – – – – – – – –
Fair Value df dfkg ubf{ O{lSj6L – – – – – 283,805,930 – – – 283,805,930 – 283,805,930
pks/0fsf] nufgLdf nfe÷-gf]S;fg_
k"gM d"Nof°gdf v'b nfe-gf]S;fg_ – – – – – – – – – – – –
ljdflÍs nfe -gf]S;fg_ – – – – – – – – 11,690,064 11,690,064 – 11,690,064
gub k|jfx x]hdf nfe -gf]S;fg_ – – – – – – – – – – – –
Fair Value df}Hbft -O{lSj6L nufgLdf nufgL_M – – – – – – – – – – – –
ljlgdo nfe -gf]S;fg_ -cGt/f{li6«o Operation – – – – – – – – – – – –
sf] ljQLo ;DklQ ?kfGt/0f ubf{_
cfly{s jif{sf] s'n lj:t[t cfDbfgL – – – – – 283,805,930 – 3,023,282,666 11,690,064 3,318,778,661 – 3,318,778,661
cfly{s jif{df hu]8f sf]ifdf :yfgfGt/0f – – 604,656,534 635,106 272,070,442
272,070,442 – 11,959,548 -1,050,506,835_ 161,724,660 539,455 – 539,455
cfly{s jif{df hu]8f sf]ifaf6 :yfgfGt/0f – – – – – – – 41,831,188 -53,600,314_ -11,769,126_ – -11,769,126_
:jfldTjstf{sf] sf/f]af/, O{lSj6Ldf
k|ToIf n]vf°g x'g
]
xsk|b z]o/ hf/L – – – – – – – – – – – –
z]o/df cfwfl/t e'QmfgL – – – – – – – – – – – –
O{lSj6Lwf/snfO{ nfef+z – – – – – – – – – – – –
af]g; z]o/ hf/L 803,111,700 – – – – – – -803,111,700_ – – – –
gub nfef+z e'QmfgL – – – – – – – -42,269,037_ – -42,269,037_ – -42,269,037_
s'n of]ubfg / ljt/0f 803,111,700 – – – – – – -845,380,737_
-845,380,737_ – -42,269,037_
-42,269,037_ – -42,269,037_
@)&^ c;f/ d;fGt;Ddsf] df}Hbft 8,834,228,698 – 2,429,809,484 39,007,260 727,646,318 280,091,979 56,204,010 2,112,880,839 455,866,926 14,935,735,514
14,935,735,514 – 14,935,735,514
;fpg !, @)&^ ;Ddsf] /sd 8,834,228,698 – 2,429,809,484 39,007,260 727,646,318 280,091,979 56,204,010 2,112,880,839 455,866,926 14,935,735,514 – 14,935,735,514
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&&

;dfof]hg÷Restatement – – – – – – – – – – – –
;fpg !, @)&^ ;Ddsf] ;dfof]hg÷ 8,834,228,698 – 2,429,809,484 39,007,260 727,646,318 280,091,979 56,204,010 2,112,880,839 455,866,926 14,935,735,514
14,935,735,514 – 14,935,735,514
95

Restated df}Hbft
af“sL csf]{ k[i7df===
===cl3Nnf] k[i7af6 lg/Gt/
96

Pg cfO{ ;L Plzof a}+s lnld6]8

a}+s
O{lSj6Ldf kl/jt{gsf] ljj/0f
@)&& c;f/ cGTosf nflu -@)@) h'nfO{ !%_

z]o/ ;fwf/0f ;fwf/0f lgodgsf/L Fair Value k'gd"{Nof°g u}/

ljj/0f z]o/ k"FhL Reserve
;+lrt d'gfkmf cGo hu]8f sf]if hDdf lgolGqt hDdf O{lSj6L
lk|ldod df}Hbft hu]8f sf]if sf]if df}Hbft :jfy{
cfly{s jif{sf] lj:t[t cfDbfgL – – –
cflys{ jif{sf] gfkmf – – – – – – – 3,098,536,965 – 3,098,536,965 – 3,098,536,965
s/ kl5sf] cGo lj:t[t cfDbfgL – – –
Fair Value df dfkg ubf{ O{lSj6L – – – – – 160,617,707 – 29,585,938 – 190,203,646 – 190,203,646
pks/0fsf] nufgLdf nfe÷-gf]S;fg_
k"gM d"Nof°gdf v'b nfe-gf]S;fg_ – – – – – – – – – – – –
ljdflÍs nfe -gf]S;fg_ – – – – – – – – 18,713,353 18,713,353 18,713,353
gub k|jfx x]hdf nfe -gf]S;fg_ – – – – – – – – – – – –
ljlgdo nfe -gf]S;fg_ -cGt/f{li6«o – – –
Operation sf] ljQLo ;DklQ ?kfGt/0f ubf{_
cfly{s jif{sf] s'n lj:t[t cfDbfgL –
cfDbfgL – – – – 160,617,707 – 3,128,122,904 18,713,353 3,307,453,964 – 3,307,453,964
cfly{s jif{df hu]8f sf]ifdf :yfgfGt/0f – – 619,707,393 572,057 -23,041,643_ – -56,204,010_ -1,405,352,500_ 839,714,597 -24,604,107_
-24,604,107_ – -24,604,107_
cfly{s jif{df hu]8f sf]ifaf6 :yfgfGt/0f – – – – – – – – – – – –
:jfldTjstf{sf] sf/f]af/,
O{lSj6Ldf k|ToIf n]vf°g x'g
]
xsk|b z]o/ hf/L – – – – – – – – – – – –
z]o/df cfwfl/t e'QmfgL – – – – – – – – – – – –
O{lSj6Lwf/snfO{ nfef+z – – – – – – – – – – – –
af]g; z]o/ hf/L 883,422,870 – – – – – – -883,422,870_ – – – –
gub nfef+z e'QmfgL – – – – – – – -976,414,751_ – -976,414,751_ – -976,414,751_
cGo – – – – – – – – – – – –
s'n of]ubfg / ljt/0f 883,422,870 – – – – – – -1,859,837,621_
-1,859,837,621_ – -976,414,751_
-976,414,751_ – -976,414,751_
@)&& c;f/ d;fGt;Ddsf] df}Hbft 9,717,651,567 – 3,049,516,877 39,579,316 704,604,676 440,709,687 – 1,975,813,622 1,314,294,876 17,242,170,621
17,242,170,621 – 17,242,170,621

?k]z n'O{+6]n /f]zg s'df/ Gof}kfg] lqnf]s rGb cu|jfn /fdrGb| ;+3O{ /fh]Gb| k|;fb cof{n pk/f]Qm ldltdf k|ltj]bgdf pNn]lvt
k|d'v ljQLo clws[t k|d'v sfo{sf/L clws[t ;~rfns ;~rfns ;~rfns ;'lg/ s'df/ 9'·]n, Pkm l; P
Dofg]lh· kf6{g/
ljgf]b s'df/ Kofs'/]n u0f]z dfg >]i7 lgs'~h cu|jfn t'n;L/fd cu|jfn P; P cf/ P;f]l;P6\;
;~rfns ;~rfns ;~rfns cWoIf rf6{8{ PsfpG6]G6\;
:yfgM sf7df8f}+
ldltM
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 97

Pg cfO{ ;L Plzof a}+s lnld6]8

PsLs[t gub k|jfxsf] ljj/0f
>fj0f !, @)&^ b]lv cfiff9 #!, @)&& ;Dd
/sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
sf/f]jf/ ;~rfngaf6 gub k|jfx
Jofh cfDbfgL 19,819,875,485 18,416,914,067 19,074,677,323 18,526,236,274
sldzg tyf l8isfpG6 cfDbfgL 2,812,642,887 2,266,064,641 2,642,775,224 2,248,906,357
nfef+z cfDbfgL – – – –
cGo ;~rfng cfDbfgL 576,686,741 392,501,638 571,421,779 391,601,528
Jofh vr{ -12,471,230,507_ -11,706,255,762_ -12,191,164,050_ -11,682,668,050_
sldzg tyf l8isfpG6 vr{ -205,870,812_ -135,935,804_ -159,904,081_ -127,599,155_
sd{rf/L vr{ -2,895,576,580_ -2,533,618,433_ -2,737,136,702_ -2,449,296,579_
cGo vr{ -2,093,867,420_ -1,932,265,068_ -1,971,775,707_ -1,992,459,907_
rfn" ;DklQ / bfloTjsf] kl/jt{g cl3sf] 5,542,659,793 4,767,405,279 5,228,893,785 4,914,720,468
;~rfng gub k|jfx
;~rfng ;DaGwL rfn' ;DklQdf sdL÷-j[l¢_ -29,442,993,859_ -27,134,112,032_ -27,052,894,751_ -24,129,688,857_
g]kfn /fi6« a}+sdf /x]sf] df}Hbft -2,617,635,983_ -237,182,154_ -2,617,635,983_ -237,182,154_
a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft 383,950,000 -70,020,809_ 383,950,000 -70,020,809_
cGo Aofkfl/s ;DklQ -2,458,390_ -166,080,044_ -2,000,000_ 2,212,500
a}+s÷ljQLo ;+:yfdf shf{ ;fk6L -5,647,700,594_ -1,415,139,893_ -5,784,792,723_ -2,265,139,893_
shf{ ;fk6L -20,787,380,021_ -31,046,371,475_ -18,309,321,491_ -27,368,302,846_
cGo ;DklQ -771,768,870_ 5,800,682,343 -723,094,554_ 5,808,744,345
;~rfng ;DaGwL rfn' bfloTjdf-sdL_÷j[l¢ 29,088,294,722 35,905,160,786 27,042,658,917 33,838,001,405
a}+s÷ljQLo ;+:yfdf e'QmfgL lbg'kg]{ -2,153,166,659_ -1,491,618,222_ -4,656,401,794_ -3,093,860,815_
g]kfn /fi6« a}+sdf e'QmfgL lbg'kg]{ -314,541,457_ -427,728,015_ -314,541,457_ -427,728,015_
lgIf]k bfloTj 29,317,119,721 37,796,116,846 30,201,973,863 37,231,081,069
C0f ;fk6L – – – –
cGo bfloTj 2,238,883,116 28,390,177 1,811,628,304 128,509,166
cfos/ cl3sf] v'b sf/f]jf/ ;~rfngaf6 gub k|jfx 5,187,960,656 13,538,454,033 5,218,657,951 14,623,033,016
cfos/ e'QmfgL -2,184,739,660_ -1,207,879,764_ -1,797,967,060_ -1,150,736,669_
sf/f]jf/ ;~rfngaf6 v'b gub k|jfx 3,003,220,996 12,330,574,269 3,420,690,890 13,472,296,347
nufgL sf/f]jf/df gub k|jfx
nufgL v/Lb -11,001,538,400_ -3,610,353,701_ -11,054,133,401_ -4,549,253,701_
nufgL laqmL af6 gub k|jfx – – – –
;DklQ v/Lb af6 gub k|jfx -890,662,517_ -1,045,425,578_ -911,924,703_ -1,025,291,297_
;DklQ laqmL af6 gub k|jfx 2,402,520 140,515,153 2,402,520 140,515,151
cd't{ ;DklQ v/Lb -32,836,838_ -84,927,088_ -31,931,881_ -84,186,213_
cd't{ ;DklQ laqmLaf6 gub k|jfx – – – –
nufgL v/Lb -220,125,825_ -196,191,955_ -220,125,825_ -196,191,955_
nufgL ;DklQ laqmLaf6 gub k|jfx – – – –
Jofh cfDbfgL 878,369,549 1,403,163,958 822,627,041 819,357,345
nfef+z cfDbfgL 44,582,738 30,958,693 43,941,107 30,958,693
nufgL sf/f]jf/df v'b gub k|jfx -11,219,808,774_ -3,362,260,518_ -11,349,145,143_ -4,864,091,977_

af“sL csf]{ k[i7df===

 98

===cl3Nnf] k[i7af6 lg/Gt/

Pg cfO{ ;L Plzof a}+s lnld6]8
PsLs[t gub k|jfxsf] ljj/0f
>fj0f !, @)&^ b]lv cfiff9 #!, @)&& ;Dd /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
ljQLo >f]t sf/f]jf/af6 gub k|jfx 1,944,076,769 4,222,188,284 1,943,698,000 4,222,188,284
C0fkq lgisfZfgaf6 k|fKt C0fkqsf] e'QmfgL – – – –
;'/If0f g/fv]sf] ;xfos cfjlws C0faf6 k|fKt – – – –
;'/If0f g/fv]sf] ;xfos cfjlws C0f e'QmfgL – – – –
z]o/ lgisfzgaf6 k|fKt 475,500,000 – – –
nfef+z e'QmfgL -998,414,751_ -60,183,054_ -907,058,719_ -45,446,211_
Jofh vr{ -1,028,554,636_ -818,774,958_ -1,028,214,634_ -702,892,984_
cGo e'QmfgL / cfDbfgL – – – –
ljQLo >f]t sf/f]jf/af6 v'b gub k|jfx 392,607,383 3,343,230,273 8,424,647 3,473,849,089
gub÷gub ;dfgdf ePsf] v'b j[l4÷-sdL_ -7,823,980,395_ 12,311,544,024 -7,920,029,605_ 12,082,053,459
gub÷gub ;dfgsf] z'? Dff}Hbft 20,485,247,232 8,173,703,208 20,214,540,268 8,132,486,809
gub÷gub ;dfgsf] ljlgdo b/df ePsf] – – – –
kl/jt{gaf6 cfDbfgL÷vr{
gub tyf a}+sdf /x]sf] clGtd Dff}Hbft 12,661,266,837 20,485,247,232 12,294,510,663 20,214,540,268

?k]z n'O{+6]n /f]zg s'df/ Gof}kfg] lqnf]s rGb cu|jfn /fdrGb| ;+3O{ /fh]Gb| k|;fb cof{n pk/f]Qm ldltdf k|ltj]bgdf pNn]lvt
k|d'v ljQLo clws[t k|d'v sfo{sf/L clws[t ;~rfns ;~rfns ;~rfns ;'lg/ s'df/ 9'·]n, Pkm l; P
Dofg]lh· kf6{g/
ljgf]b s'df/ Kofs'/]n u0f]z dfg >]i7 lgs'~h cu|jfn t'n;L/fd cu|jfn P; P cf/ P;f]l;P6\;
;~rfns ;~rfns ;~rfns cWoIf rf6{8{ PsfpG6]G6\;

:yfgM sf7df8f}+
ldltMsflt{s )$, @)&&

k|d'v n]vf gLltx?
!= ;fdfGo hfgsf/L
Pg cfO{ ;L Plzof a}s + lnld6]8 -o; kZrft æa}s + Æ
egL pNn]v ul/Psf]_ ;g\ !((* b]lv ;~rfngdf /x]sf]
g]kfn /fi6« a}s
+ af6 Ohfht k|fKt …sÚ ju{sf] ljQLo ;+:yf
/ sDkgL P]g, @)^# cGtu{t btf{ /x]sf] Ps lnld6]8
sDkgL xf] . o;sf] /lhi68{ sfof{no tyf skf{/] 6]
sfof{no sf7df8f+d} f /x]sf] 5 .
o; a+s } sf] k|dv
' lqmofsnfkx?df g]kfn /fi6« a}s + af6
Ohfhtkq kfP cg'?k shf{ / ;fk6L, art, Jofkf/,
O{sdz{ ;]jf, a'lnog cflbsf ;fy} ;Dk"0f{ jfl0fHo a}l+ s·
;]jf a[xt cfjZostf ePsf u|fxsx?nfO{ k|bfg u5{ .
h;df JolQm b]lv skf]/{ 6] ;]S6/ nufot, dlN6g]zgn /
7"nf] klAns sDkgLx? tyf ;/sf/L ;+:yfgx? klg 5g\ .
a}s
+ g]kfn tyf lwtf]kq ljlgdo ahf/df NICA sf
?kdf ;"rLs[t 5 .
!=!= ;xfos sDkgLx?
a}s + sf] tLgj6f d'Vo ;xfos sDkgLx? /x]sf 5g\ Pg
cfO{ ;L Plzof Soflk6n lnld6]8, Pg cfO{ ;L Plzof
n3'ljQ ljQLo ;+:yf lnld6]8 / Pg cfO{ ;L Plzof
;]So'l/6Lh\ lnld6]8 .
s= Pg cfO{ ;L Plzof Soflk6n lnld6]8 ;Dk"0f{ ?kdf a}s+ sf]
:jfldTjdf /x]sf] ;xfos sDkgL xf] . @)&# h]7 @ ut
sDkgL P]g, @)^# cGt{ut klAns lnld6]8 sDkgLsf]
?kdf btf{ ePsf] 5 ;fy} g]kfn lwtf]kq af]8a{ f6 lwtf]kq
Joj;foL -dr]G{ 6 a+s
} _ lgodfjnL @)^$ cGtu{t dr]G{ 6
a+l} s· sf/f]af/ ug{ Ohfht k|fKt 5 .
v= Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8 a}s+ sf]
^&=*&µ :jfldTjdf /x]sf] ;xfos sDkgL xf] . @)&$
;fpg !) ut] sDkgL P]g, @)^# tyf g]kfn /fi6«
a}s
+ af6 …3Ú ju{sf] ljlQo ;+:yfsf] ?kdf Ohfht k|fKt
u/]sf] 5 . of] hfh/sf]6, g]kfndf /]lhi68{ 5 . o;sf]
k|dv' p2]Zo eg]sf] ljkGg If]q÷;d'bfodf a}l+ s· ;]jf
;'ljwf k'¥ofpg' /x]sf] 5 .
u= Pg cfO{ ;L Plzof ;]So'l/6Lh\ lnld6]8 ;Dk"0f{ ?kdf
a}s
+ sf] :jfldTjdf /x]sf] ;xfos sDkgL xf] . o; sDkgL
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 99
klAns lnld6]8 sDkgLsf] ?kdf ldlt @)&%÷!@÷)#
df btf{ ePsf] lyof] . o;sf] k|dv
' p2]Zo lwtf]kq bnfn,
ahf/ lgdf{tf, ahf/ laqm]tf tyf cGo ;DalGwt ;]jf
;'ljwf k|bfg ug]{ /x]sf] 5 . c;f/ d;fGt;Dd o;
sDkgLsf] sf/f]af/ z'? ePsf] 5}g .
;j} ;xfos ;+:yfsf] cfly{s jif{sf] sf/f]af/ klg d'Vo
;+:yf h:t} @)&& c;f/ #! ut] ;dfKt ePsf] lyof] .
!=@= …;d"xÚ eGgfn] o; a}s
+ / ;xfos sDkgLx?nfO{
hgfpFb5 .
@= ljQLo ljj/0f tof/Lsf cfwf/
a}s + sf ljQLo ljj/0fx? g]kfn ljQLo k|ltj]bgdfg
(Nepal Financial Reporting Standrard -NFRS) sf
cfwf/df /xL PsfplG6ª :6\of088{ af]8{ (Accounting
Standards Board – ASB) af6 hf/L eO{ g]kfn rf6{8{
PsfpG6]G6\; ;+:yf (Institute of Chartered Accountants
of Nepal – ICAN) åf/f cg'kfngsf] nflu ;'lrt ul/Psf
Joj:yf cg';f/ g]kfn /fi6« a}s + sf] lgb]l{ zsf @)&^ sf]
a'bF f $ df lglb{i6 eP/ tof/ ul/Psf 5g\ .
ljQLo ljj/0fdf ljQLo cj:yfsf] ljj/0f, gub k|jfx
ljj/0f, gfkmf jf gf]S;fgsf] ljj/0f cGo lj:t[t cfDbfgLsf]
ljj/0f, O{lSj6L kl/jt{gsf] ljj/0f / n]vfsf nflu ljQLo
ljj/0f ;DaGwL l6Kk0fLx? ;dfj]z ul/Psf 5g\ .
@+=!= cg'k' fng ;DaGwL pb\3f]if0f
ljQLo ljj/0f ;~rfns ;ldltaf6 cg'df]lbt eO{
g]kfn ljQLo k|ltj]bgdfg (Nepal Financial Reporting
Standrard-NFRS) sf cfwf/df /x]/ g]kfn n]vfdfg
af]8{ (Accounting Standards Board – ASB) af6 hf/L
g]kfn rf6{8{ PsfpG6]G6\; ;+:yf (Institute of Chartered
Accountants Nepal – ICAN) åf/f cg'kfngsf] nflu
;'lrt ul/Psf Joj:yf cg';f/ g]kfn /fi6« a}s + sf]
lgb]l{ zsf @)&^ sf] lgb]z{ g gDa/ $ df lglb{i6 eP/
tof/ ul/Psf 5g\ .
@=@= ;dLIff cjlw / ljQLo ljj/0fsf] cg'df]bg
a}s + n] g]kfn n]vfdfg af]8{ (Accounting Standards
Board – ASB) af6 hf/L g]kfn ljQLo k|ltj]bgdfg
 100
(Nepal Financial Reporting Standrard-NFRS) sf
cfwf/df /xL @)&$÷&% sf] ljQLo ljj/0f tof/
kf/]sf] lyof] . a}s
+ n] @)&^÷&& sf nflu klg ;f]xL
Joj:Yff cg';f/ ljQLo ljj/0f tof/ kf/]sf] 5 .
ljQLo k|ltj]bg cg'df]bgsf nflu k|:t't x'bF f
;dfj]z ul/Psf ljQLo ljj/0f / ljQLo ljj/0f
;DaGwL l6Kk0fLx? sflQ{s $, @)&& df ePsf] $^)
cf}+ ;~rfns ;ldltsf] a}7s k|:t't eO{ cg'df]bg ePsf]
xf] . of] k|ltj]bg cfufdL @# cf}+ jflif{s ;fwf/0f ;efsf]
cg'df]bgsf] lgldQ l;kmfl/z ul/Psf] 5 .
jflif{s ;Dd]ngaf6 kfl/t geP;Dd ;~rfns ;ldltn]
of] k|ltj]bgdf s]xL km]/abn ug{ ;Sg]5g\ . To:tf
km]/abnx? z]o/ ;b:on] kfl/t ug]{ gug]{ eg]/ lg0f{o
ug{ ;Sg]5g\ .
@=#= sfof{Tds tyf k|:t'lts/0f d'bf|
ljQLo k|ltj]bg g]kfnL ?k}ofF -g]?_ df tof/ kfl/Psf]
5 . a}s+ n] sf/f]af/ ug]{ d'bf| klg oxL g} xf] . ;a}
c+snfO{ cGoyf pNn]v gePsf] cj:yfdf ?k}ofFdf pNn]v
ul/Psf] 5 .
@=$= dxTjk"0f{ n]vf°g lg0f{o / cg'dfg
g]kfn ljQLo k|ltj]bgdfg (NFRS) adf]lhd ljQLo
ljj/0f tof/ ubf{ a}s + n] lglZrt lg0f{o, cg'dfg /
wf/0ffx? agfpg cfjZos 5 .
oL cg'dfgx? pknAw hfgsf/L / a+s } Joj:yfkgsf
:jljj]sdf cfwfl/t x'G5g\ . o;n] kl5 cGo ljsNkx?
cem a9L sf/u/ x'g;Sy] eGg] klg lgwf{/0f x'g ;S5 .
o;n] cfÇgf] kl/l:ylt / ;~rfng jftfj/0fsf] cfwf/df
n]vfdfg gLltx?, a+s
} sf] d'gfkmf, ljQLo l:ytLsf] ljj/0f
/ ljQLo ljj/0fsf] k|ltj]bgdf k|:t't ul/Psf cGo
line item l6Kk0fLx?;Fu} ;dfj]z ul/Psf] 5 . jf:tljs
kl/df0fx? d'Nof°g u/] eGbf km/s kg{ ;Sb5g\ / slxn]
sfxL+ o:tf leGgtfx? dxTjk"0f{ klg x'g ;Sb5g\ .
NFRS cg';f/ a}s
+ n] ljQLo cfsng / wf/0ff agfpg'
kg]{ x'G5 h;n] ;DklQ bfloTj / ;+efljt bfloTj /
;DklQdf c;/ ub{5 . a}s + n] ljQLo ljj/0f tof/
ubf{ pQm cfsng / cGtlg{lxt wf/0ffnfO{ nfu" ug]{
ul/Psf] 5 ;do ;dodf kl/dfh{g klg ug]{ ul/Psf]
5 . kl/dflh{t n]vf cg'dfgnfO{ kl/dfh{g ul/Psf] ;do
nfu" ug]{ ul/Psf] 5 . ;fy}, kl/jt{gsf] k|efj / k|sl[ t
klg v'nfOPsf] 5 . ljj/0fdf cg'dfg ul/Psf] :yfgdf
To;nfO{ pNn]v ul/Psf] 5 . ToxfF cg'dfgdf kl/jt{g
x'bF f kg]{ c;/ / kl/j{tgnfO{ klg pNn]v ul/Psf] 5 .
@=$=! lg/Gt/tf (Going Concern)
ljQLo ljj/0f tof/ kbf{sf] lg/Gt/tfdf ;~rfns ;ldlt
;Gt'i6 5 / Jofkf/ eljiodf klg a9\b} hfg]df cfzfjfbL
/x]sf] 5 . of] cg'dfg ug{sf nflu a}s + sf] ;~rfns
;ldltn] w]/} ljifodf ljdz{ ubf{ eljiosf] cj:yf, gfkmf,
t/ntf / ;|ft] sf af/] 5nkmn ul/Psf] lyof] .
@=% n]vf gLltdf kl/jt{g
a}s + n] klxnf]k6s ut jif{ b]lv NFRS nfO{ nfu" u/]sf]
xf] . NFRS n] n]vf°g cfjZos dfg]sf] ;a} ;DklQ /
bfloTj n]vf°g ub},{ NFRSn] cfjZos g7fg]sf] ;DklQ
/ bfloTjsf] ckn]vf°g ub}{ / ;DklQ / bfloTjsf]
n]vf°gdf NFRS sf] dfkg nfu" ub}{ a}s
+ n] ljQLo ljj/0f
g]kfn ljQLo k|ltj]bgdfg adf]lhd tof/ kf/]sf] 5 .
of] jif{sf] n]vf gLltdf s'g} kl/jt{g ul/Psf] 5}g .
@=^= l/kf]l6{ª Pronouncement
a}s + n] ljQLo ljj/0f tof/ ug{sf nflu g]kfn n]vfdfg
af]8{ (Accounting Standards Board – ASB) af6 @)&)
efb| @* ut] hf/L g]kfn ljQLo k|ltj]bgdfg (Nepal
Financial Reporting Standrard-NFRS) sf cfwf/df
x'g] 5 . NFRS n] cGt/f{li6«o n]vfdfg af]8{ (IASB) n]
hf/L u/]sf] cGt/f{li6«o ljQLo dfgs (IFRS) nfO{ ;a}
lx;fadf ;Daf]wg u5{ .
oBkL cfO{Sofgn] @)&% c;f]h $ ut] k|sflzt
u/]sf] ;"rgfn] NFRS df s]xL pNn]lvt ljsNkx? klg
ckgfpg ;lsg] pNn]v u/]sf] 5 . n]vfdfg af]8{ g]kfnn]
l;kmfl/; u/] adf]lhd g]kfn rf6{8{ PsfpG6]G; ;+:yfn]
NFRS sfof{Gjog ug{sf nflu @)&% c;f]h $ ut] /
@)&& efb| )$ ut] carve- out x? hf/L ul/ j}slNks
Joj:yfx?sf] ;d]t k|fjwfg u/]sf] 5 .
@=^=! NFRS 10 M PsLs[t ljQLo ljj/0f
NFRS 10 sf] cg'R5]b !( sf] k|fjwfg adf]lhd d'Vo
sDkgLn] cfÇgf] ;xfos sDkgLsf] ljQLo ljj/0f PsLs[t
ubf{ ;dfg n]vf gLltx? cjnDag u/L PsLs[t ug{' kg]{
k|fjwfg ePtf klg ;f] ug{ cJojxfl/s ePsf] cj:yfdf
j}slNks Joj:yf cjnDag ug{ ;lsg] Joj:yf u/]sf] 5 .
of] j}slNks Joj:yf (carve out) cfly{s jif{ @)&%÷&^
/ @)&^÷&& sf nflu ul/Psf] xf] / a}s + n] klg ;f]xL

cg';f/ o;nfO{ cKgfPsf] 5 .
@=^=@ NAS 17 M k§f (Lease)
cg'R5]b ## sf] Joj:yf adf]lhd, ;~rfng k§f
cGtu{tsf] k§f e'QmfgL k§f cjlwe/ ;db/ k|0ffnLsf]
cfwf/df n]vf°g ug'{ kb{5 t/ b]xfo adf]lhdsf]
cj:yfdf cg'R5]b ## sf] cg'kfngf ug'k{ g]{ 5}g M
s_ k6\6b] f/sf] e'QmfgL pQm cfwf/df geP klg k|of]ustf{sf]
nfe ;do z}nLnfO{ cGo k|0ffnLj4 cfwf/n] a9L
k|ltlglwTj u5{g\ eg], jf
v_ k6\6b] f/sf] cg'dflgt d'bf« :kmLltb/sf] cg'?k a9]sf] nfut
Ifltk"lt{ ug]{ u/L k6\6b] f/nfO{ ug]{ e'QmfgL cg'dflgt
d'bf« :kmLltb/sf] cg'?k ;+/rgfa4 5 . olb k6\6b] f/nfO{
lbg] e'QmfgL ;fdfGo d'bf« :kmLltb/ eGbf cGo sf/0fn]
km/s k/]df of] zt{ k"/f ePsf] dflgg] 5}g .
@=^=# NAS 34 M cGtl/d ljQLo ljj/0f
cg'R5]b @ sf] Joj:yf adf]lhd s'g} cjlwsf] cGtl/d
ljQLo ljj/0fx? k|sflzt ubf{ ;f]xL cjlwsf] kl5Nnf]
cf=j=sf] ljQLo ljj/0fx?nfO{ cfjZostf cg';f/
k'gn]v
{ g tyf k'gjuL{s/0f ug{k' g{] cfjZostf /x]sf] /
;f] ug{ cJojxfl/s ePsf] cj:yf x'bF f j}slNks Joj:yf
cjnDag ug{ ;lsg] Joj:yf u/]sf] 5 .
@=^=$ NAS #( M ljQLo pks/0fM n]vf°g / dfkg
s_ xfgL -Impairment_
cg'R5]b %* adf]lhd lgsfon] x/]s l/kf{]l6· NAS sf]
cGTodf s'g} kl/zf]lwt d"Nodf dfkg ul/Psf] ljQLo
;DklQ jf ljQLo ;DklQsf] ;d"xdf xfgL ePsf] 5 eGg]
k'i6L ug]{ j:t'k/s k|df0f 5 ls 5}g eGg] lgwf{/0f u5{ .
olb To:tf s'g} k|df0fx¿ 5g\ eg], ;+:yfn] cg'R5]b ^#
nfu" ug{' k5{ t/ To:tf] ;+:yf a}+s jf ljQLo ;+:yf P]g,
@)&# adf]lhd btf{ ul/Psf] ;+:yf xf] eg] shf{df x'g]
xfgL gf]S;fgL /sd lgwf{/0f ubf{ g]kfn /fi6« a}+ssf]
shf{ gf]S;fgL Joj:yf / cg'R5]b ^# adf]lhd lgwf{/0f
ul/Psf] /sd dWo] h'g a9L x'G5 To;}nfO{ n]vf°g
ug{'k5{ . shf{sf cltl/Qm cGo ljQLo ;DklQ ;DaGwdf
eg] xfgL gf]S;fgLsf] dfkg cg'R5]b ^# cg';f/ ug{'k5{ .
lgsfon] g]kfn /fi6« a}+ssf] lgb]{zg adf]lhdsf] shf{
gf]S;fgL Joj:yf / cg'R5]b ^# adf]lhd x'g] xfgL
gf]S;fgL b'j} k|s6Ls/0f ug{' k5{ . of] Carve out
:j]lR5s 5}g / cfly{s jif{ @)!&–!* b]lv @)!(–@)
;Dd k|bfg ul/Psf] 5 .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 101
v_ k|efjsf/L Jofhb/;Fu ;DalGwt cl3Nnf jif{x?sf]
sf/f]af/ vr{ lgwf{/0fsf] nflu cJojxfl/s ePdf
cg'R5]b ( sf] Joj:yf adf]lhd, k|efjsf/L Jofhb/
eg]sf] Tof] b/ xf] h'g ljQLo pks/0fsf] ck]lIft cfo' jf
hxfF pko'Qm x'G5 ;f] eGbf 5f]6f] cjlwdf x'g] cg'dflgt
-eljiodf x'g] _ gub e'QmfgL jf k|flKtx¿nfO{ discount
ubf{ ljQLo ;DklQ jf ljQLo bfloTjsf] v'b jt{dfg d"No;+u
a/fa/ x'G5 . k|efjsf/L Jofhb/ u0fgf ubf{ Ps ;+:yfn]
ljQLo pks/0fsf ;a} cg'alGwt zt{x? -pbfx/0fsf nflu
k"je{ Q
' mfgL, sn cflb_ nfO{ Wofgdf /fvL gub k|jfxsf]
cg'dfg ug'k{ 5{ t/ eljiosf] shf{ IfltnfO{ ;dfof]hg ug{'
x'bg} . ljZj;gLo ?kn] lgwf{/0f ug{ cJojxfl/s ePdf
jf guGo ePsf] cj:yfdf afx]s u0fgfdf k|efjsf/L
Jofhb/;Fu ;DalGwt ;Dk"0f{ z'Ns, sf/f]af/ nfut /
lk|ldod jf discount nfO{ ;dfj]z ul/G5 . gub k|jfx
/ ;dfg ljQLo pks/0fx¿sf] ;d"xsf] ck]lIft cfo' e/
kbf]{ lx;fan] cg'dfg ug{ ;lsG5 eGg] wf/0ff /x]sf] 5 .
oBlk ha gub k|jfx jf ljQLo pks/0fsf] -jf ljQLo
pks/0fx¿sf] ;d"x_ ck]lIft cfo'sf] e/kbf]{ lx;fan]
cg'dfg ug{ ;lsb}g, ;+:yfn] ljQLo pks/0fsf] -jf
ljQLo pks/0fx¿sf] ;d"x_ k"0f{ s/f/ cjlwdf s/f/
adf]lhdsf] gub k|jfx k|of]u ug]5{ .
u_ kl/zf]lwt nfutdf Jofh cfo lgwf{/0f ug{ cJojxfl/s
ePdf
cg'R5]b AG (# df, sf] Joj:yf adf]lhd shf{ afkt
k|fKt x'g] ;fFjf olb xfgL gf]S;fgLsf] sf/0fn] sd ePsf]
cj:yfdf To:tf] shf{af6 -xfgL gf]S;fgL 36fP kl5sf]
/sddf_ k|fKt x'g] Jofh cfDbfgL, pQm shf{af6 eljiodf
k|fKt x'g] cg'dflgt gub k|jfxnfO{ Discount u/L cfhsf]
d"Nodf Nofpg k|of]u x'g,] Jofhb/sf] cfwf/df ug'{
kg]{ k|fjwfg /x]sf]df ;f] ug{ cJojxfl/s x'bF f a}slNks
Joj:yf cjnDag ug{ ;lsg] Joj:yf u/]sf] 5 . pQm
a}slNks Joj:yf adf]lhd To:tf shf{x?af6 x'g] Jofh
cfDbfgL shf{df x'g] xfgL gf]S;fgL 36fpg' cufj}sf]
shf{ /sddf Jofh cfDbfgL hgfpg ;lsg] 5 .
u|fxs / ljQLo ;+:yfnfO{ k|bfg ul/Psf] shf{df nUg]
sf/f]af/ z'Ns shf{sf] Dofb t'ngfdf lgDg /xg] u5{ .
To;}n] shf{ Jofhb/nfO{ g} k|efjsf/L Jofhb/sf ?kdf
nluPsf] 5 . ;fy} k|efjsf/L Jofh b/sf cfwf/df
kl/dflh{t Jofh cfDbfgL u0fgf ul/Psf] 5 .
@=& hf/L ul/Psf] t/ sfof{Gjog gePsf] dfgs
ljQLo pks/0fsf] l/kf]l6{ªsf] nflu, NAS #@ ljQLo
pks/0f, k|:t'lts/0f, NAS #( ljQLo pks/0f n]vfÍsg
 102
/ dfkg / NFRS & ljQLo pks/0f– k|s6Ls/0f nfu"
ul/Psf] 5 . ljQLo pks/0fx¿sf] juL{s/0fsf] nflu
NFRS ( cg'kfng ul/Psf] 5 .
NFRS sf] ljleGg ldltdf pb\3f]ifkl5 IASB af6 s]xL
gofF dfgs / jt{dfg dfgsdf ;+zf]wg / JofVof Hff/L
ePsf] 5 . PP;aL g]kfnn] o;nfO{ NFRS ;Fu ;dfj]z
u/fPkl5 oL nfu" x'g5] g\ . ICANn] NFRS @)!* 3f]if0ff
u/]sf] 5 M
– NFRS ( ÚljQLo pks/0fx¿Ú IASBn] h'nfO{ @)!$
df Hff/L u/]sf] lyof] / cGt/f{li6«o ?kdf ! hgj/L
@)!* b]lv sfof{Gjogdf 5 . g]kfnsf] n]vfdfgs
af]8n{ ] d'Vo ?kdf xfgL / s]xL ckjfb ;lxt NFRS
( ljQLo pks/0f cg'df]bg u/]sf] 5 . xfn, NAS #(
df pNn]v ePsf] pTklQ ePsf] gf]S;fg df]8nnfO{ k|of]
u ul/Psf] 5 . IFRS ( sf] cfjZostf cg'dflgt shf{
gf]S;fg df]8n xf] .
– NFRS !% u|fxs;Fusf] cg'aGwgaf6 /fh:j M of]
dfgsn] clxn]sf] NAS !* /fh:j / NAS !! lgdf{0f
;Demf}tfnfO{ k|lt:yfkg u5{ .
– NFRS !^ k§f M o;n] NAS !& k§fnfO{ k|lt:yfkg u5{,
;fy}, IFRIC $ s'g} cg'aGwgdf k§f 5 ls 5}g lgSof}n{ ,
SIC–!% ;~rfng k§f–k|fT] ;fxg / SIC–@& 7"nf vfnsf
k§fdf ;+nUg sf/f]af/sf] tTj d'Nof°g ul//x]sf] 5 .
@=* c+uLsf/ gul/Psf gofF dfgs / JofVof
lgDgfg';f/sf ;+zf]wgx? afWosf/L xf]Ogg\ / ;d"xn]
c+uLsf/ u/]sf] 5}g . a}s
+ n] xfn;Dd klg oL ;+zf]wgsf]
lj:t[t k|efj d'Nof°g ul//x]sf] 5 .
@=*=! IFRS ( M ljQLo pks/0f–Iflt
– IFRS ( ÚljQLo pks/0fx¿Ú
IASB n] h'nfO{ @)!$ df Hff/L u/]sf] lyof] / cGt/f{li6«o
?kdf ! hgj/L @)!* b]lv sfof{Gjogdf 5 . g]kfnsf]
n]vfdfgs af]8n{ ] d'Vo ?kdf xfgL / s]xL ckjfb ;lxt
NFRS ( ljQLo pks/0f cg'df]bg u/]sf] 5 . xfn, NAS
#( df pNn]v ePsf] pTklQ ePsf] gf]S;fg df]8nnfO{
k|of]u ul/Psf] 5 . IFRS ( sf] cfjZostf cg'dflgt
shf{ gf]S;fg df]8n xf] .
;fdfGo z}nL cGtu{t, IFRS ( n] cg'dflgt shf{ Iflt
dfkg / Jofh cfDbfgL n]vf°gsf] nflu tLg r/0f z}nL
klxrfg u/]sf] 5 .
r/0f ! M
!@ dlxg] ECL (Expected Credit Loss) s'g} vf;
shf{ hf]lvd ga9]sf] . ljQLo pks/0fx¿ h;df shf{
hf]lvddf pNn]vgLo j[l4 gePsf] k|f/lDes klxrfg /
n]vf°gdf csf]{ !@ dlxgf leqdf x'g] (Probability of
default) 36gfx¿sf] ;DaGwL ECLsf] nflu Joj:yf
ePsf] . !@ dlxgfeGbf sdsf] kl/kSjtfsf] cjlw
ePsf] ljQLo ;DklQx¿sf] nflu o:tf] (Probability of
default) k|of]u ul/G5 h'g kl/kSjtf;Fu d]n vfG5 .
ECLsf] nflu ;dfof]hg ug{' cl3 Jofh ljQLo ;DklQsf]
s'n lstfaL d"Nodf u0fgf ul/g]5 .
r/0f @M
cfhLjg (ECL) k|f/lDes klxrfg / n]vf°g ePkl5
shf{ hf]lvddf pNn]vgLo j[l4 ePdf shf{ hf]lvddf
pNn]vgLo j[l4 ePsf] 5, cfhLjg O{;LPnsf] nflu
cfly{s pks/0f -cfhLjg ECL_ sf] hLjgdf x'g]
gf]S;fg k|ltlglwTj ug]{ Joj:yf cfjZos 5 .
Jofh cfDbfgLnfO{ lg/Gt/ ?kn] s"n cfwf/df n]vf°g
ul/g]5 .
r/0f # M cfhLjg ECL
v/fa ljQLo pks/0fx? r/0f # df k|jz ] u5{g ha
shf{ Iflt x'G5 / Ifltu|:t shf{ ;DklQ vl/bnfO{
cfhLjg Joj:yfsf] cfjZostf k5{ . Jofh cfDbfgLnfO{
ljQLo ;DklQdf ECL 36fPsf] s"n /sdnfO{ u0fgf
ul/g]5 .
@=*=@ IFRS–!% M u|fxs;Fusf] cg'aGwgaf6 /fh:j
IASB n] /fh:j klxrfg / n]vf°gsf nflu gofF dfgs
Hff/L u¥of] h;n] ljBdfg /fh:j klxrfg / n]vf°g
dfkb08x¿nfO{ k|lt:yfkg u5{ . dfgs cg';f/ /fh:j
klxrfg / n]vf°gsf nflu lgDg kfFr r/0f df]8n] k|f?k
cg';/0f ug{ cfjZos 5 M
• u|fxs;Fu cg'aGwgsf] n]vf°g
• cg'aGwgdf ePsf] bfloTj kfngfsf] n]vf°g
• sf/f]af/ d"Nosf] lgwf{/0f
• cg'aGwgdf ePsf] bfloTj kfngfsf] nflu sf/f]af/
d"Nosf] ljlgof]hg -r/0f @ df elgPh:tf]_
• bfloTj kfngfkl5 /fh:jsf] n]vf°g
gofF dfgs ! hga/L @)!* af6 sfof{Gjog ePsf]
5 . Joj:yfkgn] IFRS 15 af6 ljQLo ljj/0fdf x'g]

;Defljt k|efjsf] d"Nof°g ul//x]sf] 5 . IFRS 15 sf]
u|fxsaf6 cg'aGwg /fh:j n]vfdfg dfgs af]8{ g]kfnn]
c+uLsf/ u/]sf] 5}g .
@=*=# IFRS !^ …k§fÚ
IFRS !^ …k§f Ú ! hgj/L @)!( jf To;af6 ;'?
x'g] jflif{s cjlwaf6 sfof{Gjogdf cfpg]5 . IFRS
!^ k§f sf] nflu gofF n]vfdfg dfgs xf] h;n] IAS
!& …k§fÚ / IFRIC 4 …s'g} Joj:yfn] k§f ;dfj]z u/]sf]
5 ls 5}g lgSof}{n ug]{Ú Joj:yfnfO{ lj:yflkt u5{ . gofF
dfgsn] k§f n]vf°gsf nflu ;~rfng jf ljQLo k§fsf]
leGgtfnfO{ x6fpF5 / ;a} k§fnfO{ ljQLo k§fsf] ?kdf
cYof{pF5 .
!@ dlxgf eGbf sd jf df]afOn jf Nofk6k h:tf
cToGt} sd Go"g d"Nosf k§f afx]s ;a} k§fnfO{ ljQLo
cj:yfsf] ljj/0fdf n]vf°g ul/g]5 .
bfloTj e'Qmfg ug]{n] cGt/lglxt k§f ;DklQsf]
k|ltlglwTj ub}{ k|of]u clwsf/ n]vf°g / k§f e'QmfgL
ug]{ bfloTj k|ltlglwTj ub}{ k§f bfloTj n]vf°g ug{
cfjZos 5 . o; kl/jt{gsf] d'Vo sf/0f of] xf] ls o;
b[li6sf]0fn] cGo sDkgLx¿sf] ;DaGwdf Ps k§]bf/sf]
;DklQ / bfloTjx¿sf] clws t'ngfTds k|ltlglwTjsf]
kl/0ffd lbg]5 / ;Fu} j[l4 ul/Psf] k|s6Ls/0f sf] ;fy
k§]bf/sf] ljQLo lne/]h / k"FhLdf kf/blz{tf k|bfg ub{5 .
dfgsn] k§]bf/nfO{ ls t k"0f{ k/fjlt{t jf ;+zf]lwt
k/fjlt{t ;+qmd0f ljlw 5gf}6 ug{ cg'dlt lbG5 .
@=( l8:sfplG6ª (Discounting)
u}/ rfn' ;DklQ / bfloTjdf l8:sfplG6ªsf] k|efj k|dv
' Joj;fo PsLs/0f r/0fd} xfl;n ePdf, Jofkf/
ePsf] cj:yfdf nfu' ul/Psf] 5 .
@=!) NFRS sfof{Gjogsf] ;Lldttf
hxfF hfgsf/L kof{Kt?kdf pknAw 5}gg\ jf c+uLsf/
ug{sf] nflu cJojxfl/s 5g\ NFRS sfof{Gjogsf To:tf
ckjfbx?nfO{ pNn]v ub}{ ;DalGwt v08df /flvPsf] 5 .
#= k|dv
' n]vf gLltx¿
#=! dfkgsf] cfwf/
ljQLo ljj/0f ljQLo cj:yfsf] ljj/0fdf ePsf lgDg
j:t'ut lrhafx]s P]ltxfl;s d"Nodf tof/ kfl/Psf] 5 M
ljQLo ;DklQ / bfloTjnfO{ logsf] ;'?jflt n]vf°g
cg'?k fair value df dfkg ul/Psf] 5 . FVTOCI /
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 103
FVTPL ljQLo pks/0fsf] To;kl5sf] n]vf°g fair
value df dfkg ul/Psf] 5 . nufgL ;DklQ fair value
df dfkg ul/Psf] 5 .
kl/eflift nfe of]hgfsf] bfloTj n]vf°g ubf{ kl/eflift
nfe of]hgfsf] jt{dfg d"Nodf of]hgf ;DklQ, n]vf°g
gul/Psf] ;]jf nfut / n]vf°g gul/Psf] ladfl°s
gf]S;fgnfO{ 36fP/ b]vfpg] gLlt 5 . n]vf°g gul/Psf]
ladfl°s nfe ePdf kl/eflift nfe of]hgfsf] jt{dfg
d"Nodf hf]8g\ ] gLlt 5 .
#=@ PsLs/0fsf] cfwf/
s_ Jofkf/ PsLs/0f
Jofkf/ PsLs/0f clwu|x0f ldltdf clwu|x0f ljlw
k|of]u u/L n]vf°g ul/G5 h:t}M a}s
+ df slxn] lgoGq0f
:yfgfGt/0f eof] . s'g} ;+:yfsf] cfÇgf] ultljlwaf6
s;/L nfe lng] eg]/ ljQLo / ;~rfng gLlt ;~rfng
ug'{ g} lgoGq0f xf] .
lgoGq0f eg]sf] s'g} ;+:yfsf] ultljlwaf6 kmfObf lng
;+:yfsf] ljQLo / ;~rfng gLltx¿ th{d' f ug]{ / ;f]
cg';f/ ;+:yf ;~rfng ug]{ zlQm xf] . lgoGq0fsf]
lgwf{/0f ubf{ ;d"xn] ;Defljt dtbfg clwsf/x¿nfO{
ljrf/ ub{5 h'g jt{dfgdf k|of]uof]Uo 5g\ .
clwu|x0fsf] ldltdf VoftLnfO{ a}s
+ n] b]xfo adf]lhdsf]
/sdnfO{ ;dfof]hg u/L dfkg u5{ M
• :yfgfGt/0f ul/Psf] k|ltkmnsf] fair value clwu|x0fdf
u}/lgolGqt :jfy{sf] n]vf°g ul/Psf] kl/df0f, ;fy}
;+of]hgdf k"jj{ t\ O{lSj6L :jfy{ sf] fair value,
clwu|x0f ul/Psf] n]vf°g ug{ ;lsg] ;DklQ /
n]vf°g ug{ ;lsg] bfloTjsf] v'b n]vf°g /sd
-;fdfGotofM fair value_
• ha cltl/Qm /sd C0ffTds x'G5 gfkmf jf gf]S;fgdf
tTsfn vl/b nfe (Bargain Purchase Gain)
n]vf°g ul/G5 .
• k|ltkmn0fLo :yfgfGt/0fdf k"jj{ t\ ;DaGwsf] r'Qmf
/sd ;dfj]z x'Gg . o:tf] /sd ;fdfGotof gfkmf
jf gf]S;fgdf n]vf°g ul/G5 .
• shf{ jf O{lSj6L ;'/If0fkq Hff/L ubf{ ;DalGwt
afx]s sf/f]af/ vr{ h'g a}s + n] Jofkf/ PsLs/0f
ubf{ Aoxf]5{ To;nfO{ gfkmf jf gf]S;fg vftfdf vr{
b]vfpg] gLlt 5 .
 104
s'g} klg ltg{k' g]{ ;Defljt k|ltkmn clwu|x0f ldltdf fair
value df dfkg ul/G5 . olb ltg{k ' g]{ ;Defljt k|ltkmn
O{lSj6Lsf] ¿kdf juL{st[ ul/Psf] 5 eg] of] k'gd{ fkg
x'bF g} / r'Qmf /sd O{lSj6Ldf ;dfof]hg ul/G5 . cGoyf,
dfkg cjlwsf] ;dfof]hg afx]s ;Defljt k|ltkmnsf]
fair value df kl5Nnf] kl/jt{gx¿nfO{ gfkmf jf
gf]S;fgdf klxrfg / n]vf°g ul/G5 .
cfly{s jif{ @)&^÷&& df s'g} Jofkf/ PsLs/0f ul/Psf] 5}g .
ª_ ljz]if p2]Zo ;+:yf (special purporse entity)
v_ u}/ lgolGqt :jfy{ -Pg;LcfO{_ (Non Controlling
Interest)
x/]s Jofkf/ PsLs/0fdf a}s+ n] ufFleg] ;+:yfdf x'g] u}/
lgolGqt :jfy{ dfkg b]xfo adf]lhd ul/G5 M
Fair value df jf ufleg] ;+:yfsf] v'b ;DklQsf] a}s + sf]
afx]ssf] :jfldTjsf] cg'kftdf lgoGq0fdf xfgL gx'g]
lsl;dn] ;xfos ;+:yfdf a}s + sf] :jfy{ kl/jt{g ePdf
To:tf sf/f]af/nfO{ a}s
+ n] :jfldTj wgLsf] x}l;otdf u/]sf]
sf/f]af/ dfgL a}s
+ tyf ;xfos ;+:yfn] n]vf°g u5{g .
u}/–lgoGq0f gfkmfx¿df ;dfof]hg ;xfos ;+:yfsf] v'b
;DklQsf] cg'kftdf cfwfl/t x'G5 . Vofltsf] nflu s'g}
;dfof]hg ul/b}g / s'g} gfkmf jf gf]S;fg n]vf°g ul/b}g .
u_ ;xfos sDkgLx?
;xfos sDkgLx? a}s + n] lgoGq0f u/]sf sDkgLx?
x'g\ . s'g} ;+:yf;Fusf] ;+nUgtfsf] sf/0f kl/jt{gzLn
k|ltkmnsf] clwsf/ ePdf / To:tf] ;+:yfsf] gfkmfdf
c;/ kfg]{ zlQm ePdf a}s + n] ;f] ;+:yfnfO{ lgoGq0f u5{ .
;xfos sDkgLx?sf] ljQLo ljj/0fx? PsLs[t ljQLo
ljj/0fdf ;d]l6Psf] 5 .
a}s
+ n] cfÇgf] lgoGq0fdf Ps jf PseGbf a9L tTjx?
kl/jt{g ePsf 5g\ ls eg]/ k'gd"N{ of°g u5{ . PsLs[t
ljQLo ljj/0f tof/ kfbf{ ;DklQ, bfloTj, cfDbfgL, vr{
r_ PsLs[tfdf x6fO{Psf n]gb]gx?
/ gub k|jfx dft[ sDkgL;Fu p:t} u/L hf]l8G5 . ;xfos
sDkgLdf dft[ sDkgLsf] nufgL / dft[ sDkgLsf]
O{lSj6Lsf] c+z k"0f{ ?kdf x6fOG5 . PsLs[t ljQLo
ljj/0f agfpg] a]nfdf cGt/ ;d"x sf/f]af/;Fu ;DalGwt
;DklQ tyf bfloTj, cfDbfgL, vr{ / gub k|jfxnfO{
k"0f{?kdf x6fOG5 .
3_ lgoGq0f u'dfpg'
#=# gub jf gub ;dfg
lgoGq0f u'dfPdf a}s+ n] ;xfos sDkgLsf] ;DklQ tyf
bfloTj ckn]vf°g u5{ . u}/ lgolGqt :jfy{sf] /sd tyf
;xfos sDkgL;Fu ;DalGwt O{lSj6Ldf ;l~rt ?kfGt/0f
gf]S;fgnfO{ klg ckn]vf°g u5{ . ;fy}, klxNo} cGo lj:t[t
cfDbfgLdf n]vf°g ul/Psf] dft[ sDkgLsf] tTjx?nfO{
gfkmf jf ;l~rt gfkmfdf pko'Qm 9+uaf6 k'gj{uL{s/0f
ul/G5 . lgoGq0f Ifltaf6 x'g] clwz]if jf gf]S;fgnfO{
gfkmf jf gf]S;fgdf n]vf°g ul/G5 . k"j{ ;xfos sDkgLdf
+ sf] s'g} :jfy{ /xFbf To:tf :jfy{x? fair value df dfkg
a}s
ul/G5 . o;kl5, o;nfO{ O{lSj6Ldf n]vf°g ul/Psf] nufgL
jf a}s
+ sf] ljQLo pks/0fsf] gLltcg';f/ n]vf°g ul/G5 .
s'g} ;+sl' rt jf pko'Qm 9+uaf6 kl/eflift p2]Zo
k|fKtLsf] nflu :yfkgf ul/Psf] ;+:yf g} ljz]if p2]Zo
;+:yf xf] . o;nfO{ a}s
+ ;Fusf] ;DaGwsf] dxTj ;fy} o;sf]
hf]lvd / kl/0ffdsf] cfwf/df PsLs/0f ul/G5 / a}s + n]
o:t]f ;+:yf lgoGq0fsf] lgZsif{ lgsfN5 .
b]xfo adf]lhdsf] kl/l:yltn] a}s
+ sf] laz]if p2]Zo ;+:yfdf
lgoGq0f /x]sf] s'/f ;+st] ub{5 / a}s + n] kmn:j¿k ;f]
;+:yf PsLs/0f ub{5 M
• o:tf] ;+:yfsf] lqmofsnfkx? a}s
+ s]f nflu / o;sf]
ljz]if Joj;fo cfjZostf cg';f/ ;~rflnt ul/G5
h;sf sf/0f To:t]f ;+:yfsf] ;~rfngsf] sf/0f
a}s
+ nfO{ kmfObf x'G5 .
• To:tf] ;+:yfsf] lqmofsnfkaf6 clwsf+z kmfObf x'g]
u/L a}s + ;Fu lg0f{o clwsf/ ePdf jf :jlgoGq0f
k|0ffnL :yfkgf u/L a}s
+ ;Fu lg0f{o clwsf/ x'G5 eg] .
• To:tf] ;+:yfaf6 x'g] clwsf+z kmfObf k|fKt ug]{ clwsf/
a}s
+ ;Fu ePdf / To:tf] ;+:yfsf] lqmofsnfkaf6
a}s+ nfO{ klg hf]lvd x'g ;S5 .
• a}s
+ n] To:tf] ;+:yfsf] lqmofsnfkaf6 x'g] clwsf+z
nfe k|fKt ug{sf] nflu clwsf+z hf]lvdsf] lhDd]jf/L
jf :jfldTj lnG5 .
;a} cGt/ ;d"x df}Hbft / sf/f]af/, cGt/ ;d"x
sf/f]af/af6 k|fKt x'g] ;fsf/ gePsf] cfDbfgL jf vr{
-ljb]zL d'bf| ;6xLaf6 k|fKt x'g] cfDbfgL / gf]S;fgafx]s_
nfO{ PsLs[t ljQLo ljj/0f tof/ ubf{ /2 ul/G5 . olb
s'g} Iflt x'g] k|df0f 5}g eg] ;fsf/ gePsf] gf]S;fgnfO{
klg ;fsf/ gePsf] cfDbfgLh:t} u/L /2 ul/G5 .
gub jf gub ;dfg eGgfn] cfkm";uF ePsf] gub df}Hbft
a}s
+ tyf ljQLo ;+:yfdf /x]sf] df}Hbft dfu tyf

cNk;"rgfdf k|fKt x'g] /sd / ufFleg] ldlt eGbf tLg jf
tLg dlxgf eGbf sd kl/kSjtf cjlw ePsf] clt t/n
ljQLo ;DklQ a'lemG5 . a}s + n] cNksflng k|ltj4tf k"/f
ug{ k|of]u ug]{ / fair value kl/jt{g x'g gu0o hf]lvd
ePsf] ljQLo ;DklQ g} gub tyf gub ;dfg xf] .
ljQLo cj:yfsf] ljj/0fdf gub / gub ;dfgnfO{
kl/zf]lwt d"Nodf /flvG5 .
#=$ ljQLo ;DklQ / ljQLo bfloTj
s_ klxrfg / n]vf°g
a}s + n] k|f/lDes ?kdf cfÇgf] ljQLo cj:yfsf] ljj/0fdf
ljQLo ;DklQ jf bfloTjnfO{ ta dfq} n]vf°g ul/G5
ha of] pks/0fsf] cg'aGwg Joj:yfsf] kIf (Party to
Contractual Provision) x'G5 . a}s + n] ;'?df shf{ /
;fk6L, lgIf]k / C0f ;'/If0fkqx? / ;xfos bfloTjx¿
pgLx¿sf] pTklQ ePsf] ldltdf n]vf°g ub{5 h'ga]nf
a}s+ pks/0fsf] cg'aGwg Joj:yfsf] kIf aG5 . O{lSj6L
pks/0fdf nufgL, lwtf]kq, C0fkq, ;/sf/L ;'/If0fkq,
/fi6« a}s
+ sf] C0fkq jf lgIf]k lnnfdL, l/e;{ l/kf], k|i6
vl/bnfO{ Jofkf/sf] ldltdf, n]vf°g ul/G5 . ljQLo
;DklQsf] lgoldt x'g] vl/b / laqmLnfO{ r'Qmf x'g]
ldltdf n]vf°g ul/G5 .
v_ juL{s/0f
c_ ljQLo ;DklQ
a}s + n] ljQLo ;DklQx¿ Joj:yfkg ug{sf nflu a}s + sf]
Jofkf/ df]8n / ljQLo ;DklQsf] cg'alGwt gub
k|jfx ljz]iftfx?sf] cfwf/df kl/zf]lwt nfut jf fair
valuedf dfkg ul/g] ljQLo ;DklQsf] ?kdf juL{s/0f
u5{ . ljQLo ;DklQsf] b'O{ ju{x? o;k|sf/ 5g\ M
cf_ ljQLo bfloTj
cc_ kl/zf]lwt nfutdf dfkg ul/g] ljQLo ;DklQ
a}s+ n] tnsf b'j} zt{x? k"/f ePsf] v08df kl/zf]lwt
nfutdf dfkg ul/Psf] ljQLo ;DklQnfO{ juL{s/0f u5{ M
• cg'alGwt gub k|jfx ;+sng ug{sf] nflu ;DklQ
/fVg] p2]Zo ePsf] Jofkf/ df]8ncGtu{t ;DklQ
/x]df /,
• ljQLo ;DklQsf] ;Demf}tf ;t{x¿n] lglb{i6 ldltdf
gub k|jfx x'G5 / Tof] d"n /sdsf] ;fFjf jf Jofh
/sdsf] dfq e'QmfgL xf] .
ccf_ Fair Value df dfkg ul/Psf] ljQLo ;DklQ
kl/zf]lwt d"Nodf dfkg ul/Psf] afx]ssf ljQLo ;DklQ
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 105
fair value df dfkg ul/G5 . fair value df dfkg
ul/Psf] ljQLo ;DklQ b]xfo adf]lhd juL{s/0f ul/G5 M
• gfkmf jf gf]S;fg dfkm{t fair value df dfkg ul/g]
ljQLo ;DklQ
ljQLo ;DklQ gfkmf jf xflgsf] dfWodaf6 fair value
sf] ¿kdf juL{st[ ul/G5 olb ltgLx¿ Jofkf/sf]
nflu /flvPsf] 5 jf gfkmf jf gf]S;fgsf] dfWodaf6
fair value df lglb{i6 ul/Psf] 5 . k|f/lDes klxrfg
/ n]vf°gdf, sf/f]af/ nfut clwu|x0f nfut xf]
eg] gfkmf jf gf]S;fgsf] dfWodaf6 ul/G5 . To:tf,
;DklQkl5 fair value df gflkG5g\ / fair value df
kl/jt{gx¿ gfkmf jf gf]S;fgsf] ljj/0fdf klxrfg
/ n]vf°g ul/G5 .
• cGo lj:t[t cfDbfgL dfkm{t fair value df dfkg
ul/g] ljQLo ;DklQ
k|f/lDes ?kdf Jofkf/sf] nflu g/flvPsf] / n]vf°g
ul/Psf] O{lSj6L pks/0fdf ul/Psf] nufgL a}s + n]
pks/0fsf] fair value df ePsf] kl/jt{gnfO{ cGo
lj:t[t cfodf n]vf°g ug]{ u/L ckl/jt{gLo 5gf}6
u5{ eg] cGo lj:t[t cfDbfgL dfkm{t fair value
df dfkg ul/g] ljQLo ;DklQ sf] ¿kdf juL{st[
ul/g'k5{ . To:tf ;DklQkl5 fair value df dfkg
x'G5g\ / fair value df kl/jt{gx¿ cGo lj:t[t
cfDbfgLdf n]vf°g ul/G5 .
g]kfn n]vfdfg af]8s{ f] ldlt @)&&÷)&÷)$ sf]
lg0f{o cg';f/ o; lsl;dsf] O{lSj6L pks/0fsf]
lg;u{ ePdf kl5Nnf] jif{sf] fair value movement
nfO{ cGo lj:t[t cfDbfgL / ;dLIff jif{sf] gfkmfnfO{
gfkmf gf]S;fg lx;fadf n]vf°g ul/G5 .
ljQLo hdfgt / C0f k|lta4tf afx]s cGo ljQLo
bfloTjx?nfO{ a}s
+ n] o;/L juL{s/0f u/]sf] 5 M
• gfkmf jf gf]S;fg dfkm{t fair value df dfkg ul/g]
ljQLo bfloTjx?
olb Jofkf/sf] nflu /flvPsf] xf] eg] jf gfkmf jf
gf]S;fgsf] dfWodaf6 fair valuedf lglb{i6 ul/Psf]
5 eg] ljQLo bfloTj d'gfkmf jf gf]S;fg dfkm{t fair
value df dfkg ul/g] ljQLo bfloTjx?sf] ¿kdf
juL{st[ ul/Psf] 5 . k|f/lDes klxrfg / n]vf°gdf
sf/f]af/ nfutx¿ clwu|x0f;+u k|ToIf ?kn] ;DalGwt
eP gfkmf jf gf]S;fg vftfdf n]vf°g ul/G5 .
 106
tf]lsPsf] ljz]if bfloTjx¿ afx]s, bfloTjsf] shf{
hf]lvddf ePsf] kl/jt{gsf] sf/0f fair value df
ePsf] kl/jt{gnfO{ cGo lj:t[t cfDbfgLdf n]vf°g
ul/Psf] 5 .
• kl/zf]lwt nfutdf dfkg ul/Psf] ljQLo bfloTjx?
gfkmf jf gf]S;fgsf] dfWodaf6 fair value df dfkg
ul/Psf] ljQLo bfloTjx?nfO{ afx]s cGo ljQLo
bfloTjnfO{ kl/zf]lwt nfutdf k|efjsf/L Jofhb/
ljlw k|of]u u/L kl5 dfkg ug]{ kl/zf]lwt nfutdf
juL{s/0f ul/G5 .
u_ dfkg
c_ k|f/lDes dfkg
gfkmf jf gf]S;fgsf] dfWodaf6 dfkg ul/Psf] afx]ssf]
ljQLo ;DklQ jf ljQLo bfloTj ;'?sf] fair value df
sf/f]af/ /sd hf]8/] jf 36fP/ dfkg ul/G5 . gfkmf jf
gf]S;fg dfkm{t fair value df dfkg ul/g] ljQLo ;DklQ
/ ljQLo bfloTjsf] ;DaGwdf sf/f]af/ nfut gfkmf jf
gf]S;fgsf] ljj/0fdf n]vf°g ul/G5 .
cf_ kl5sf] dfkg
ljQLo ;DklQ jf ljQLo bfloTj kl5 juL{s/0fsf]
cfwf/df fair value df jf kl/zf]lwt nfutdf dfkg
ul/G5 . kl/zf]lwt nfutdf dfkg ul/Psf] juL{st[
;DklQ jf bfloTj kl5 k|efjsf/L Jofhb/ ljlw k|of]u
u/]/ kl/zf]lwt nfutdf dfkg ul/Psf] 5 .
ljQLo ;DklQ jf ljQLo bfloTjsf] kl/zf]lwt nfut
eg]sf] Tof] /sd xf] h;df ljQLo ;DklQ jf ljQLo
bfloTj k|f/lDes n]vf°g ul/Psf] /sddf ;fFjfsf]
k'ge{Q
' mfgLnfO{ 36fO{, k|efjsf/L Jofh ljlwåf/f dfkg
ul/Psf] ;+lrt kl/zf]wg -k|f/lDes /sd / kl/;f]lwt
/sdsf] leGgtf_ nfO{ 36fO{ cyjf hf]8L / Iflt jf
c;+sngsf] sf/0f x'g] sdLnfO{ 36fO{ kl/0ffd:j?k
cfPsf] /sdnfO{ a'lemG5 .
Fair value df juL{s/0f ul/Psf ljQLo ;DklQ kl5 fair
value df dfkg ul/G5 . ljQLo ;DklQsf] fair value
df gfkmf jf gf]S;fgsf] dfWodaf6 kl5 x'g] fair value
kl/jt{gnfO{ gfkmf jf gf]S;fgsf] ljj/0fdf n]vf°g ul/G5
hasL cGo lj:t[t cfodfkm{t fair value dfkg ul/g] ljQLo
;DklQnfO{ cGo lj:t[t cfodf klxrfg / n]vf°g ul/G5 .
#=$=! ckn]vf°g
ljQLo ;DklQsf] ckn]vf°g
ha a}s+ sf] ljQLo ;DklQaf6 gub k|jfxsf] cg'alGwt
clwsf/ ;dfKt x'G5 jf ha a}s + n] sf/f]af/df cg'alGwt
gub k|jfx k|fKt ug]{ clwsf/ x:tfGt/0f u5{ h;df
ljQLo ;DklQsf] ;a} hf]lvd / k|ltkmn x:tfGt/0f x'G5
jf h;df a}s+ n] g t k|ltkmn x:tfGt/0f u5{ g t hf]lvd
x:tfGt/0f u5{ / ljQLo ;DklQsf] lgoGq0f /fVb}g
To;a]nf a}s
+ n] ljQLo ;DklQnfO{ ckn]vf°g u5{ .
x:tfGt/0f ul/Psf] ljQLo ;DklQdf s'g} klg :jfy{ h'g
a}s
+ åf/f agfOPsf] jf sfod /flvPsf] 5 eg] o;nfO{
5'§} ;DklQ jf bfloTjsf ¿kdf n]vf°g ul/G5 . ljQLo
;DklQsf] ckn]vf°gdf ;DklQsf] -jf x:tfGt/0f
;DklQsf] c+z ljlgof]hg ul/Psf] /sd_ / k|fKt
k|ltkmn -h;df s'g} gofF ;DklQ ;dfj]z u/L minus
gofF bfloTj u|x0f ul/of]_ sf] leGgtf gfkmf jf gf]S;fgdf
n]vf°g ul/G5 .
ljQLo bfloTjsf] ckn]vf°g
bfloTj ekf{O{ ul/of] jf /2 ul/of] jf Dofb ;dfKt eof]
eg] ljQLo bfloTj ckn]vf°g ul/G5 . hxfF ljBdfg
ljQLo bfloTj Ps} C0fbftfaf6 c? laleGg zt{x¿ jf
ljBdfg bfloTjsf ;t{x¿df kof{Kt ;+zf]wg ul/Psf]
x'G5 / gof bfloTjn] ;f6f;f6 ul/G5, To:tf] ;f6f;f6 jf
;+zf]wg ePsf] v08df d"n bfloTjsf] ckn]vf°g / gofF
bfloTjsf] n]vf°g ul/G5 . d"n ljQLo bfloTjsf] lstfaL
d"No / e'Qmfg ul/Psf] k|ltkmnaLrsf] leGgtf gfkmf jf
gf]S;fgsf] ljj/0fdf n]vf°g ul/G5 .
#=$=@ Fair Value sf] lgwf{/0f
Fair value eg]sf] Tof] d"No xf] h'g dfkg ldltdf ahf/
;xefuLx¿aLr Jojl:yt sf/f]af/ ePsf] cj:yfdf
;DklQ a]Rbf kfO{g] jf bfloTj x:tfGt/0f ubf{ ltl/g]
/sd xf] . bfloTjsf] Fair valuen] o;sf] sfof{Gjog
hf]lvd k|ltlalDat ub{5 .
NAS !& cGtu{t k§fx¿sf] ;Gbe{df, Fair value eg]
sf] hfgsf/, OR5's kIfaLr dfkg ldltdf arms length
transaction df ;DklQ ljlgdo ug{ jf bfloTj r'Qmf ug{
;lsg] d"No xf] .

lgDg tx cg';f/ fair value lgwf{/0f ul/G5 M
tx ! M fair value dfkg tL x'g\ h'g Ps} ;DklQ jf
bfloTjsf nflu ;lqmo ahf/df cJojl:yt pb[t
d"Nox¿af6 Jo'TkGg x'G5g\ .
tx @ M d"Nof+sg tL x'g\ h'g ;lqmo ahf/df p:t}
pks/0fx¿sf] nflu pb[t d"Nox¿ 5g\ jf lgliqmo ahf/
df ;dfg jf o:t} pks/0fx¿sf] nflu pb[t d"Nox¿ /
ljQLo pks/0fx¿ d"Nojfg df]8n] x¿ k|of]u ubf{ d"Nojfg
x'G5 hxfF ;a} dxTjk"0f{ cfutx¿ cjnf]sgof]Uo x'G5g\ .
tx # M kf]6k{ mf]lnof]x? tL x'g\ hxfF slDtdf Ps cfut
(input), h;n] pks/0fsf] d"Nof°gdf dxTjk"0f{ k|efj
kfg{ ;S5, ahf/sf] cf+s8fdf cfwfl/t x'bg} g\ .
ha pknAw x'G5, a}s + n] ljQLo pks/0fsf] fair value
Tof] pks/0fsf] ;lqmo ahf/df ;"rLs[t d"Nox¿ k|of]u
ub}{ dfkg ub{5 . olb ;"rLs[t d"Nox¿ ;lhn};uF /
lgoldt ¿kdf pknAw 5g\ eg] ahf/nfO{ ;lqmo dflgG5
/ arm's length sf] cfwf/df jf:tljs / lgoldt ¿kdf
x'g] ahf/ sf/f]af/ k|ltlglwTj ub{5 . olb Ps ljQLo
pks/0fsf] nflu ahf/ ;lqmo 5}g eg] a}s + n] d"Nof°g
ljlw k|of]u u/L fair value :yfkgf ub{5 . d"No lgwf{/0f
ljlwdf hfgsf/, OR5's kf6L{x¿ -olb pknAw 5_
aLrsf arm's length sf/f]af/ ;dfj]z x'G5 .
k|f/lDes n]vf°g ubf{ ljQLo pks/0fsf] fair value sf]
pQd k|df0f eg]sf] sf/f]af/ d"No xf] -cyf{t lbOPsf] jf
k|fKt ul/Psf] k|ltkmnsf] fair value_ . oBlk k|f/lDes
klxrfg / n]vf°gdf ljQLo pks/0fsf] fair value o;sf]
sf/f]af/ d"Nodf leGg x'g ;S5 . olb To:tf fair value
pxL pks/0fdf xfnsf] cGo k|ToIf ahf/ sf/f]af/sf]
;fy t'ngf u/]/ k|dfl0ft ul/Psf] 5 -;+zf]wg lagf_
jf d"Nof°g ljlw k|of]u u/L Variable df s]jn k|ToIf
ahf/af6 cf+s8f ;dfj]z ul/Psf] 5 eg] ta leGgtf
z'?jftL klxrfg / n]vf°gdf gfkmf jf gf]S;fgdf
klxrfg / n]vf°g ul/G5 . cGo kl/l:yltdf leGgtf
gfkmf jf gf]S;fgdf t'?Gt n]vf°g x'Fb}g t/ pko'Qm
cfwf/df jf pks/0fsf] cfo' el/df n]vf°g x'G5 jf
ha pks/0f ;fl6G5 a]lrG5 jf x:tfGt/0f x'G5 .
;a} cJojl:yt :jk"hF L nufgL nfutdf /]s8{ ul/Psf]
5 jf;nftsf]] ldlt;Dd k|j4{s z]o/sf] u}/Jofkf/nfO{
Wofgdf /fvL o:tf] z]o/sf] ahf/ d"No lglZrttfsf
;fy lglZrt ug{ ;lsb}g . t;y{, olb 5 eg] oL nufgLx?
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 107
sdhf]/Lsf] v'b nfutdf dfGotf k|fKt 5 .
#=$=# xfgL (Impairment)
k|To]s l/kf]l6{ª ldltdf a}s + n] ;DklQdf xfgL ePsf]
jf gePsf] s'g} ;+st] 5 ls 5}g egL d"Nof°g u5{ .
olb s'g} ;+st] 5 eg] k'gk{ f| lKt of]Uo /sd lgwf{/0f
ul/G5 . ljQLo ;DklQ jf ljQLo ;DklQsf] ;d"xdf
xfgL gf]S;fgL n]vf°g ul/G5 olb ;DklQsf] k|f/lDes
n]vf°gkl5 x'g] Ps jf a9L 36gfx¿sf] kl/0ffdsf]
¿kdf xfgLsf] j:t'ut k|df0f 5 -gf]S;fg 36gf_ /
Tof] gf]S;fg 36gf -jf 36gfx¿_ sf sf/0f ljQLo
;DklQ jf ljQLo ;DklQ ;d"xsf] cg'dflgt eljio gubL
k|jfxdf s'g]} k|efj 5 ls 5}g egL ljZj;gLo cg'dfg
ug{ ;lsG5 .
xfgLsf] j:t'ut d"Nof°gsf] nflu a}s
+ n] lgDgfg';f/sf]
a'bF fnfO{ Wofg lbG5 M
• C0fLn] Jofh jf ;fFjfsf] e'QmfgL glt/]sf] eP
• ha C0fLn] 6f6 klN6Psf] 3f]if0ff ug]{ k|lqmof cl3
a9fpF5 ta p;sf] bfloTj ekf{Od{ f l9nfO{ jf d'Qm
x'G5 .
• hxfF a}s + n] C0fLsf] shf{ bfloTjsf] ;Gbe{df
k'gk|fK{ tLsf] sfg'gL ;xf/f ;'? u5{ .
• hxfF a}s+ n] C0fsf] ef}lts dfkmL jf tf]lsPsf]
e'QmfgLx¿sf] :yugsf] sf/0f k|bz{g u5{ / cfly{s
bfloTj sd x'g] u/L bfloTjsf] k'g;{/+ rgfsf] nflu
;xdlt hgfpF5 .
• tYof°n] ljQLo ;DklQ ;d"xsf] eljiosf] cg'dflgt
gub k|jfxdf dfkgof]Uo sdL 5 eGg] ;"lrt u/]
klg oBkL cem} k[ys ljQLo ;DklQsf] sdL n]vf°g
ug{ ;Sb}g .
a}s
+ n] shf{ ;fk6Lsf] / e'QmfgL ldlt;Dd wf/0f ul/Psf]
nufgL lwtf]x¿sf] xfgLsf] k|df0f k[ys ;DklQ /
;fd"lxs:t/ b'ad} f txdf ljrf/ ub{5 . ;a} k[ys ¿kdf
dxTjk"0f{ ;fk6Lx? / kl/zf]lwt nfutdf dfkg ul/Psf
nufgL lwtf]x? ljz]if xfgLsf] nflu d"Nof°g ul/G5 .
ljz]if xfgL n]vf°g gePsf shf{ ;fk6Lx?sf] xsdf
;fd'lxs ?kdf xfgL gf]S;fgL d"Nof°g ul/G5 .
kl/zf]lwt nfutdf dfkg ul/Psf Psn ?kdf dxTjk"0f{
gePsf shf{ ;fk6L tyf kl/zf]lwt nfutdf dfkg
ul/Psf nufgL ;'/If0fkqx?nfO{ kl/;f]lwt nfutdf
dfkg ul/Psf p:t} vfn] hf]lvd rl/q ePsf shf{
 108
;fk6L / kl/;f]lwt nfutdf dfkg ul/Psf nufgL
;'/If0fkqx? ;Fu} /fv]/ ;fd"lxs ?kdf d"Nof°g ul/G5 .
cGo ljQLo ;DklQsf] Iflt k/LIf0f cfGtl/s / afx\o
;"rsf+s lg/LIf0f u/L jflif{s ?kdf ul/G5 .
;fd"lxs Ifltsf] cf+sng ubf{ a}s + n] C0f gltg]{ ;Defjgf
(Probability of Default) k'g:{ yfkgfsf] ;do / gf]S;fg
/sdsf] P]ltxfl;s k|jl[ Qx¿sf] tYof+sLo df]8n k|of]u
ub{5 . gf]S;fg b/x¿ / eljiosf] k'gk|fK{ tLsf] ck]lIft
;do lgoldt ¿kdf jf:tljs kl/0ffdx¿sf] lj¿4
a]Grdfs{ x'G5g\ .
s_ kl/zf]lwt nuftdf dfkg ul/Psf] ;DklQdf xfgL
gf]S;fg
kl/zf]lwt nfutdf n]vf°g ul/Psf] ljQLo ;DklQx¿
h:t} a}s + af6 afFsL /sd u|fxsnfO lbOPsf] shf{ ;fk6L
/ e'QmfgL cjlw;Dd wf/0f ul/Psf] nufgLsf] k|f/lDes
n]vf°gkl5 Ps jf Ps eGbf a9L 36gfsf] sf/0f Iflt
ePsf] xf] eGg] 7f]; k|df0f eP xfgL gf]S;fg n]vf°g
ul/G5 . xfgLsf] /sd ;DklQsf] lstfaL /sd / C0faf6
k'gk|fK{ tL ug{ ;lsg] /sdsf] leGgtfaf6 lgsflnG5 .
7"nf] /sd shf{ ;fk6Lsf] ?kdf lbOPsf] u|fxs -7"nf
%) C0fL / g]kfn /fi6« a}s + sf] lgb]z
{ g cg';f/ v/fa
egL n]vf°g ul/Psf C0fL_ Psn xfgL k/LIf0fsf]
qmddf d"Nof°g ul/G5g\ . C0fL;Fu a}s + sf] k'/fgf cg'ej
/ lwtf]af6 k|fKt ug{ ;lsg] d"Nosf] cfwf/df C0fsf]
k'gk{ f| KtL d"No cg'dfg ul/G5 . h;nfO{ Psn ?kdf
d"Nof°g ul/Psf] 5 / h;sf] xfgL 5}g ltgnfO{ p:t}
k|sl[ tsf] shf{ hf]lvd ljz]iftf ePsf ljQLo ;DklQsf]
;d'xdf /flvG5 / xfgLsf] nflu ;fd"lxs ?kdf d"Nof°g
ul/G5 . Joj:yfkgsf] k'/fgf cg'ejsf] cfwf/df x/]s
;d"xdf juL{s/0f ul/Psf] shf{ ;fk6Lsf] shf{ hf]lvdsf]
tYof+s lgwf{/0f ul/G5 . xfgLsf] ;fd"lxs d"Nof°g ug]{
p2]Zon] a}s + n] ;DklQnfO{ ^ a[xt\ Products sf] ?kdf
afF8s ] f] 5 M
!_ cfjlws -6d{_ nf]g
@_ ;jf/L shf{
#_ 3/ shf{
$_ JolQmut shf{
%_ rfn" k"hF L shf{
^_ cGo
g]kfn /fi6« a}s
+ sf] shf{ gf]S;fgL Joj:yf
a}s
+ sf] lgb]z
{ gdf pNn]v ul/Psf] Go"gtd shf{ gf]S;fg
Joj:yfsf] cwLgdf /xL a}s + sf] shf{ gf]S;fg Joj:yf
shf{ Ifltsf] ;3gtfsf] cfwf/df Joj:yfkgn] u/]sf]
d"Nof°gdf cfwfl/t 5 . /fi6« a}s + sf] lgb]z
{ g cg';f/
vl/b ul/Psf] shf{ / ;fk6L, cf]e/8«fk\m6 / ljnsf]
juL{s/0fsf] cfwf/df ! k|ltztb]lv !)) k|ltzt;Dd
vl/b ul/Psf] ljnnufot shf{ / ;fk6Ldf ;Defljt
gf]S;fgLsf] Joj:yf ul/Psf] x'G5 .
c+uLsf/ ul/Psf] gLlt
ICAN n] Hff/L u/]sf] Carve out ;"rgf cg';f/ a}s + n]
shf{ / ;fk6Lx?df xfgL dfkg u/]sf] x'G5 / xfgL
Joj:yfsf nflu g]kfn /fi6« a}s
+ n] tf]ss] f] dfkb08 /
cjlwsf] #( sf] cg'R5]b ^# df lgwf{l/0f ul/P adf]lhd
h'g a9L x'G5 To;} cg';f/ ul/G5 .
v_ cGo lj:t[t cfDbfgLdfkm{t fair value df juL{s/0f
ul/Psf] ljQLo ;DklQsf] Iflt
O{lSj6L pks/0fdf nufgL afx]s FVTOCI df dfkg
ul/Psf] ljQLo ;DklQsf] nflu xfgLsf] cfwf/e"t k|df0f
e]l6G5 5 eg] ;l~rtL gf]S;fg -kl/zf]lwt nfut / xfnsf]
fair value sf] aLrsf] leGgtfsf) ¿kdf dfkg ul/G5 .
k|f/lDes?kdf gfkmf jf gf]S;fgsf] ljj/0fdf ;dfj]z
ul/Psf] xfgL gf]S;fgnfO{ O{lSj6Laf6 k'gj{uL{s/0f ub}{
gfkmf jf gf]S;fgdf /flvG5 . s'g} O{lSj6L pks/0fsf] fair
value cy{k0" f{ jf nfdf] ;do;Dd To;sf] nfut eGbf tn
uPdf To;nfO{ O{lSj6L ;'/If0fkqsf] xfgL egL dflgG5 .
#=% Jofkfl/s ;DklQ
Jofkfl/s ;DklQ / bfloTjx? tL ;DklQ / bfloTjx?
x'g\ h;nfO{ a}s
+ n] lgs6 eljiodf laqmL ug]{ jf k'gv{l/b
ug]{ p2]Zo;lxt lnPsf] x'G5 jf 5f]6f] cjlwsf] nfe jf
cjl:ylt lngsf] nflu a}s + n] /fv]sf] x'G5 .
Jofkfl/s ;DklQ / bfloTjx?nfO{ k|f/lDes ?kdf fair
value df n]vf°g ul/G5 / To;kl5 ljQLo cj:yfsf]
ljj/0fdf fair value df dfkg ul/G5 eg] sf/f]af/
vr{nfO{ gfkmf jf gf]S;fgdf n]vf°g ul/G5 . fair value
df ePsf] ;a} kl/jtg{nfO{ gfkmf jf gf]S;fg vftfdf fair
value dflgP h;/L g} v'b Jofkfl/s cfDbfgLsf] ?kdf
n]vf°g ul/G5 .
#=^ Jo"TkGg ;DklQ / bfloTjx?
hf]lvd Joj:yfkg p2]Zosf nflu /flvPsf] Jo"TkGgdf tL
;a} Jo'TkGg ;DklQx¿ / bfloTjx¿ ;dfj]z x'G5g\ h'g

sf/f]af/ ;DklQ jf bfloTjsf ¿kdf juL{st[ ul/Psf
x'Ggg\ . hf]lvd Joj:yfkg p2]Zosf nflu /flvPsf
Jo"TkGgx? ljQLo l:yltsf] ljj/0fdf fair value df dfkg
ul/G5 .
nfut nfex¿nfO{ Wofgdf /fVb} a}s + n] hf]lvd
Joj:yfkgsf] nflu /flvPsf s]xL Jo"TkGgx?sf nflu
x]h n]vf ckgfPsf] 5}g .
#=& ;DklQ / pks/0f
s_ n]vf°g / dfkg
;DklQ / pks/0fsf] nfut Asset sf] ¿kdf n]vf°g
ul/G5 olb M
• pks/0f;Fu ;DalGwt eljiosf cfly{s nfex¿
;+:yfdf k|jflxt x'g] ;Defjgf /xG5 /,
• ;DklQ / pks/0fsf] nfut ljZj;gLo ?kdf dfkg
ug{ ;lsG5 .
nfutn] s'g} vl/b d"Nodf / Jofkf/ 5"6 36fPkl5sf] s'g}
klg u}/lkmtL{of]Uo s/x¿ / Joj:yfkgn] rfx]sf] :yfgdf
NofpFbfsf] vr{ / rfx]sf] zt{df ;~rfng ubf{ x'g] o:tf
cGo nfutx¿ klg ;d]65\ M
:jlgdf{0f ;DklQsf vr{x? lgDgfg';f/ 5g\ M
• lgdf{0f ;fdu|L / k|ToIf >d vr{
• k|ToIf ¿kdf k|of]hgsf] nflu sfd ug]{ cj:yfdf
;DklQx¿ Nofpgsf] nflu cfjZos kg]{ s'g} klg
nfutx?,
• ;DklQ of]Uotfsf] nflu x'g] borrowing costs
;a} ju{sf] ;DklQ / pks/0fx¿sf] nflu a}s + n] nfut
df]8n] c+uLsf/ u5{ . g t ;DklQ / pks/0fsf] ju{
k'gd{N" of°g df]8n] df dfkg ul/G5 g t pgLx¿sf] fair
value l/kf]l6{ª ldltdf dfkg ul/Psf] x'G5 . ;DklQ /
pks/0fx? cost less accumulated depreciation and
any accumulated impairment losses df dfkg ul/G5 .
;DalGwt pks/0fx¿sf] sfo{Ifdtf;Fu cleGg x'g]
;Ç6j]o/, pks/0fsf] c+zsf] ¿kdf k"FhLs[t x'G5 . vr{
u/]sf] eP/ eljiosf cfly{s nfex¿ a}+sdf k|jflxt
x'G5 eg] vl/bkl5sf] vr{sf] k"FhLs/0f ul/G5 .
;DklQnfO{ rnfodfg /fVgsf] nflu ul/g] dd{t ;Def/
pTkGg vr{ x'g\ . ;DklQ / pks/0f gi6 ubf{ s'g}
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 109
nfe jf gf]S;fg -j:t' gi6 ubf{sf] s"n cfo / j:t'sf]
lstfaL d"NoaLrsf] leGgtf u0fgf_ gfkmf jf gf]S;fgsf]
cGo cfodf n]vf°g ul/G5 .
?= !),))) eGbf sdsf] ;DklQnfO{ pgLx?sf] hlt;'s}
cfo" ePklg vl/b ul/Psf] jif{df /fh:jdf ;+slnt gx'g]
egL vr{ n]vf°g (Charged off to Revenue) ul/G5 .
v_ k"h
F Lut sfo{ k|ult
lgdf{0ffwLg l:y/ ;DklQ / k|of]usf] nflu tof/ gePsf
;DklQx?sf] nfut k"hF Lut sfo{ k|ultdf b]vfOG5 .
u_ x|f;s§L Joj:yf
cGo ;DklQdf x|f;s§L Joj:yfkg cg';f/ ;db/ ljlw
k|of]u u/]/ cg'dflgt pkof]uL cfo'sf nflu vr{sf]
afFsL c+z ljlgof]hgsf] ¿kdf u0fgf ul/G5 . h'g
o; k|sf/ 5 M
;d"x pkof]uLtf cjlw -jif{df_
sDo'6/ %
kmnfd] kmlg{r/ !)
sfof{no pks/0f !)
;jf/L ;fwg !)
sf7sf] kmlg{r/ %
ejg %)
lnhxf]N8 !% jif{ jf k§f cjlw dWosf] sd
x|f;s§Lsf] k|of]hgsf nflu pNn]v ldlt dlxgfsf] !$
cf}+ lbg;Dd vl/b ul/Psf] ;fdfgsf] nflu ! ut] /
To;kl5 vl/b ul/Psf] ;fdfgsf] nflu csf]{ dlxgfsf] !
ut] dflgG5 .
3_ ckn]vf°g
;DklQ / pks/0fx¿sf] lstfaL /sd ;DklQ /
pks/0fx? lg;u{ ubf{ jf eljiodf s'g} cfly{s
nfesf] cfzf gx'g] x'Fbf ckn]vf°g ul/G5 . ;DklQ /
pks/0fsf] ckn]vgaf6 pTkGg x'g] nfe jf gf]S;fg
gfkmf jf gf]S;fg vftfdf ;dfj]z x'g]5 . nfenfO{
/fh:jsf] ¿kdf juL{s[t ul/Psf] x'Fb}g .
x|f;s§L pkof]uL cfo' / cjlzi6 d"No 5 eg] k|To]s
l/kf]l6{ª ldltdf ;dLIff / ;dfof]hg ul/G5 .
 110
#=* cd"t{ ;DklQ÷VoftL
VoftL
Jofkf/ PsLs/0fdf clwu|x0fof]Uo v'b ;DklQsf] fair
value vl/b d"No eGbf clws ePdf clws ePsf]
/sdnfO{ VoftLsf] ?kdf n]vf°g ul/G5 . k|f/lDes
n]vf°gkl5, ;fv s'g} ;l~rlt Iflt gf]S;fgnfO{ 36fO{
dfkg ul/G5 .
VoftLsf] Ifltsf] jflif{s ?kdf ;dLIff ul/G5 /, olb
36gf jf kl/l:yltdf cfPsf] kl/jt{gn] efl/t d"Nodf
Iflt k'u]sf] ;+s]t ePdf Tof] eGbf sd ;dodf klg
;dLIff ul/G5 .
clwu|x0f ul/Psf] cd"t{ ;DklQ
cd"t{ ;DklQx? k|f/lDes ?kdf fair value df dfkg
ul/G5 / ck]lIft pkof]uL cfo'sf] cfwf/df kl/zf]lwt
d"Nodf dfkg ul/G5 .
sDo'6/ ;Ç6j]o/
vl/b ul/Psf] sDKo'6/ ;Ç6j]o/ nfO;]G;x?sf]
vl/b ug{ / k|of]u ug{ ;lsg] cj:yfdf Nofpgsf]
lglDt nfu]sf] nfutnfO{ k"+lhs[t ul/G5 . eljiodf
;Ç6j]o/n] nfut eGbf nfe al9 eO{ cfly{s kmfObf x'g]
;Defjgf ePdf ;Ç6j]o/sf] ljsf;;Fu vr{nfO{ k"+lhs[t
ul/G5 . sDKo'6/ ;Ç6j]o/ nfut ck]lIft pkof]uL
cfo'sf] cfwf/df kl/zf]lwt x'G5g\ . ;Ç6j]o/ sfod ug{
;DalGwt nfutx¿ vr{sf] ¿kdf klxrfg / n]vf°g
ul/G5 .
;Ç6j]o/ k|of]usf] nflu pknAw ePsf] ldltb]lv o;sf]
cg'dflgt pkof]uL cfo'df l;wf/]vf z}nLdf gfkmf jf
gf]S;fgdf kl/zf]lwt ul/G5 . xfnsf] / t'ngfTds
cjlwsf] nflu ;Ç6j]o/sf] cg'dflgt pkof]uL cfo' %
jif{ xf] . !) xhf/ ?k}ofF eGbf sd nfutsf] /fh:j
vr{sf] ?kdf n]lvG5 .
kl/zf]wg ljlwx¿, pkof]uL cfo'x¿ / cjlzi6 dfgx¿
k|To]s l/kf]l6{ª ldltdf ;dLIff ul/G5 / pko'Qm 5 eg]
;dfof]lht x'G5 .
#=( ;/sf/L cg'bfg / ;/sf/L ;xfotf k|s6Ls/0f
n]vfdfg
;/sf/L cg'bfg h'g vr{sf] nflu lglxt x'G5 Tolx
lzif{ssf] vr{df gfkmf gf]S;fg lx;fadf n]vf°g
ul/G5 . cg'bfg cfo n]vf°g ug{ cfDbfgL ljlw k|of]u
ul/G5 .
Fair value df n]vf°g ul/Psf u}/df}lb|s cg'bfg ;lxt
;DklQ ;DaGwL ;/sf/L cg'bfgx¿ :ylut cg'bfg cfo
:yfkgf u/]/ ljQLo cj:yfsf] ljj/0fdf k|:t't ul/G5 .
cfDbfgL;Fu ;DalGwt cg'bfg gfkmf jf gf]S;fgsf] c+usf]
?kdf cGo cfocGtu{t k|:t't ul/G5 .
of] jif{ a}+sn] o"s]P8n] nufgL u/]sf] sfo{qmd
Sakchyam Access to Finance for Poor Challenge
Fund (AFPCF) af6 cg'bfg k|fKt u/]sf] 5 . ;Ifd /
:ylut cg'bfg cfosf] lx;faldnfg ;DaGwL yk ljj/0f
gf]6 %=!& df b]vfOPsf] 5 .
Sakchyam Access to Finance for Poor Challenge
Fund sfo{qmdsf] nflu k|fKt M
Sakchyam Access to Finance for Poor Challenge
Fund (AFPCF) sfo{qmd a]nfotL ;/sf/sf] o"s] P8sf]
nufgL / g]kfn ;/sf/ / a]nfotL ;/sf/sf] ;xsfo{df
;~rflnt 5 . :yfgLo / cGt/f{li6«o ;fe]mbf/;Fusf]
;xsfo{df o;nfO{ cGt/f{li6«o ljsf; ljefu
-8LPkmcfO{8L_ sf] nflu Louis Berger Group
OGskf]{/];gn] Joj:yfkg ul//x]sf] 5 .
u|fdL0f hg;+VofnfO{ zfvf, zfvf/lxt a}+ls· / j}slNks
dfWodaf6 a}+ssf] kx'Fr k'¥ofpg] of] kl/of]hgfsf]
p2]Zo xf] . o; cfof]hgfsf] p2]Zo u/La ;d'bfonfO{
nlIft u/L cfly{s tyf ljQLo nfe k|bfg ug]{ x]t'n]
gjLg / gofF ljQLo pTkfbgx¿ / ;]jfx¿sf] ljsf;
/ sfof{GjognfO{ k|f]T;flxt ug{' xf] . g]kfnsf] dWo
/ ;'b"/ klZrdf~rnsf s]xL lhNnfx¿df ljleGg
cfw'lgs / ;'ljwfhgs ljQLo ;]jfx¿ lj:tf/ ug{
a}+sn] cGt/f{li6«o ljsf; ljefu -8LPkmcfO{8L g]kfn_
sf] nflu Louis Berger åf/f nfu" Sakchyam Access to
Finance sfo{qmd;Fu ;Demf}tf u/]sf] 5 . o; ;Demf}tfsf]
dfWodaf6 a}+sn] o; cfof]hgfsf] vr{sf] a/fa/ c+z
ldnfg sf]ifsf] ¿kdf ljQLo cg'bfg k|fKt u/]sf] 5 .
k|fKt vr{ g]kfn n]vf dfgs–@), ;/sf/L cg'bfgsf
nflu n]vf°g / ;/sf/L ;xof]usf] k|s6Ls/0f cg';f/
lx;fa ul/Psf] 5 .
of] kl/of]hgfn] ul/a hgtf / ;d'bfonfO{ nlIft u/L
gofF cGj]if0fsf] ljsf; / sfof{Gjogsf ;fy} gofF ljQLo
pTkfbg / ;]jfx? k|f]T;fxg ug]{ nIo /fv]sf] 5 h;n]
7"nf] ;+Vofdf ul/a hgtfnfO{ Joj;flos ?kdf bLuf] x'g]
u/L ;fdflhs cfly{s nfe k'¥ofpF5 . g]kfnsf] dWo /
;'b'/klZrdf~rndf ljleGg cfw'lgs / ;xh ljQLo ;]jf
k'¥ofpgsf] nflu a}+sn] 8LPkmcfO{8L g]kfnsf] tkm{af6

Louis Berger ;Fu ;Demf}tf u/]sf] 5 . of] ;Demf}tfaf6
a}+sn] cfk\mgf] vr{ a/fa/sf] /sd cg'bfg :j?k
kfpFg]5 . kl/of]hgfaf6 k|fKt k'g:yf{lkt /sd g]kfn
PsfplG6ª dfkb08–@), ;/sf/L cg'bfg tyf ;/sf/L
;xfotfsf] hfgsf/L cg';f/ pNn]v ul/Psf] 5 .
l:y/ ;DklQ vl/bdf k|fKt cg'bfg ;DklQ vftfdf
n]vf°g ul/Psf] 5 . ;DklQdf ePsf] x'g} x|f;s6\6L
;DklQsf] d"No;Fu ;DalGwt cg'bfg d"No cg';f/
cfDbfgL ljj/0faf6 sd ul/G5 .
;~rfng vr{af6 k|fKt x'g] cg'bfg gfkmf jf gf]S;fgdf
n]vf°g ul/Psf] 5 .
#=!) laqmLsf nflu /flvPsf u}/rfn' ;DklQ / nufgL
;DklQ
nufgL ;DklQ
nufgL ;DklQn] hldg jf hldg / ejgx¿ ;dfj]z
ub{5 . cGo ;DklQ / pks/0fx¿sf] ¿kdf juL{s[t gu/L
laqmLsf] nflu /flvPsf] u}/rfn" ;DklQx¿ hgfpF5 .
;fdfGotof, o;df a}+sn] u}/ a}+ls· ;DklQx¿sf] ¿kdf
clwu|lxt hldg, hldg / ejg ;dfj]z ub{5 h'g
l/kf]l6{ª ldltdf laqmL gePsf] x'G5 .
shf{ / ;fk6Ldf ;'/If0faf6 k|fKt ePsf] ;DklQ a}+sn]
nufgL ;DklQsf] ?kdf /fv]sf] 5 .
laqmLsf nflu /flvPsf] u}/rfn' ;DklQ
u}/rfn" ;DklQ -hdLg / ejg_ / lgsf;f ;d"xx?
(Disposal groups) -lgsf;f ;d"xsf] ;DklQ / bfloTj
b'j}_ nfO{ laqmLsf] nflu /flvPsf] egL juL{s/0f ul/G5
/ laqmLsf] nflu ltgsf] lstfaL / fair value dWosf]
sddf dfkg ul/G5 olbM
c_ k|fylds ?kdf ltgsf] lstfaL /sd laqmLaf6 k|fKt
ul/G5,
cf_ ltgLx? jt{dfg cj:yfd} laqmLs]f nflu pknAw
x'G5g\,
O_ ltgsf] laqmL ;Defjgf pRr 5 .
laqmLsf] nflu /flvPsf] egL k|f/lDes juL{s/0f ug'{
cl3 ;DklQx¿ -jf ;DklQ / bfloTjx¿ Ps lgsf;f
;d"xdf_ dflysf] j0f{g ul/Psf] n]vf gLltsf cg';f/
dfkg ul/G5 .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 111
#=!! cfos/
s/ Joon] jt{dfg / :ylut s/ vr{ ;dfj]z
ub{5 . k|ToIf O{lSj6Ldf jf cGo lj:t[t cfodf n]vf°g
gul/Psf] xb;Dd eg] rfn" s/ / :ylut s/nfO{ gfkmf
jf gf]S;fgdf n]vf°g ul/G5 .
s_ rfn" s/
rfn" s/ pQm jif{sf] s/of]Uo cfDbfgL jf gf]S;fgdf
cl3Nnf] jif{sf] s/ ltg'{kg]{ b/df ePsf] s'g} ;dfof]hg
/ l/kf]l6{ª ldltdf sfof{Gjogdf /x]sf] jf Jojxfl/s
?kdf sfof{Gjog ePsf] s/ b/x? k|of]u u/L cg'dfg
ug{ ;lsg] ltg{of]Uo jf k'gk|f{KtL of]Uo s/ xf] .
v_ :yug s/
:yug s/ ljQLo l/kf]l6{ª p2]Zosf] nflu ;DklQ /
bfloTjx¿sf] lstfaL /sd / s/ k|of]hgsf nflu k|of]u
ul/Psf] /sdaLr c:yfoL leGgtfsf] ;Gbe{df n]vf°g
ul/G5 .
:yug cfos/ a}+sdf nfu" x'g] s/ b/sf] k|of]u u/L
lgwf{/0f ul/G5 h'g ;DalGwt :yug cfos/ ;DklQ
;fsf/ ePkl5 jf :yug cfos/ bfloTj r'Qmf x'Fbf
l/kf]l6{ª ldltdf nfu" x'g] ck]Iff ul/Psf] x'G5 . eljiodf
s/of]Uo d'gfkmf pknAw x'g] ;Defjgf eP :ylut
s/ ;DklQx¿ n]vf°g ul/G5 h;sf] nflu c:yfoL
leGgtfx¿ k|of]u ug{ ;lsG5 .
#=!@ lgIf]k, hf/L ul/Psf C0f ;'/If0fkq / ;'/If0f
g/flvPsf] ;xfos cfjlws C0f
s_ lgIf]k
a}+sn] cfÇgf u|fxsx?af6 rfn" cfjlws art / dflh{g
vftfx? cGtu{t art :jLsf/ ub{5 . oL sf/f]af/x?
a}+ssf] lstfadf /]s8{ ul/Psf] x'G5 / kl/0ffd:j¿k
of] a}+ssf] bfloTj x'G5 / a}+sn] lgIf]kstf{nfO{ ltg'{kg]{
/sdsf] ?kdf /flvPsf] x'G5 .
v_ hf/L ul/Psf] C0f ;'/If0fkq
o;df l8j]~r/, aG8 jf a}+såf/f Hff/L cGo ;'/If0fkqx¿
5g\ . lgIf]k / Hff/L ;'/If0fkq ;'?df fair value df
j[l4zLn (Incremental) k|ToIf sf/f]af/ nfut 36fP/
dfkg ul/G5, / kl5 k|efjsf/L Jofhb/ ljlw k|of]u u/L
dfkg ul/G5, Tof]afx]s ;d"xn] gfkmf jf gf]S;fgdfkm{t
fair value df bfloTj lgwf{/0f u5{ .
t/, a}+sn] hf/L u/]sf] l8j]~r/x? u|fxs lgIf]k eGbf
clwg:y x'G5 .
 112
u_ ;'/If0f g/flvPsf] ;xfos cfjlws C0f
;xfos bfloTjx? tL bfloTjx¿ x'g\ h'g winding up
x'Fbf lgIf]kstf{sf] bfaLdf ;xfos x'G5g\ . a}+s;Fu To:tf]
s'g} ;xfos bfloTj 5}g .
#=!# Joj:yfx?
ljutsf] 36gfsf] kl/0ffd:j¿k a}+ssf] jt{dfg l;lh{t
jf sfg'gL bfloTj 5 h'g ljZj;gLo tl/sfn] gfKg ;lsG5
/ bfloTj k"/f ug{ cfly{s nfesf] alxu{dg x'G5 eg]
To;nfO{ a}+sn] Joj:yfsf] ?kdf n]vf°g u5{ . ljutsf]
36gfsf] kl/0ffd:j¿k l;h{gf ePsf] s'g} ;Defljt
jf jt{dfg bfloTjsf] sf/0f ;DejtM ;+;fwgx¿sf]
alxu{dgsf] cfjZostf kb}{g ta ;Defljt bfloTjsf]
k|s6Ls/0f ul/G5 . ha ;Defljt jf jt{dfg bfloTj 5
/ h;sf] sf/0fn] ;|f]tsf] alxu{dgsf] ;Defjgf sd 5
To:tf] cj:yfdf s'g} Joj:yf jf k|s6Ls/0f ul/Gg .
ha Pp6f ;Demf}tfaf6 a}+sn] lng] ck]lIft nfex¿
;Demf}tf cGtu{t cfÇgf] bfloTj k"/f ug{sf] nflu
Joxf]g'{kg]{ ckl/xfo{ nfuteGbf sd x'G5 tj cTolws
;Demf}tfsf] Joj:yf n]vf°g ul/G5 .
Joj:yfx¿ k|To]s l/kf{]l6· ldltdf ;dLIff ul/G5 /
jt{dfgsf] pQd cg'dfgnfO{ k|ltlalDat ug{ ;dfof]lht
ul/G5 . bfloTj r'Qmf ug{sf] nflu ;|f]tx?sf] alx{udg
cfjZos kg]{ bL3{sflng ;Defjgf 5}g eg] Joj:yf
lkmtf{ x'G5 . /sd k|fKt ug]{ ;Defjgf 5}g eg] ;Defljt
;DklQnfO{ ljQLo ljj/0fdf pNn]v ul/Gg . olb
;Defjgf 5 eg] ;Defljt ;DklQsf] v'nf;f ul/G5 . t/
;Defljt ;DklQnfO{ lg/Gt/ d"Nof°g ul/G5 / cfly{s
nfe k|fKt x'g] lglZrt 5 eg] pQm ;DklQ / ;DalGwt
cfonfO{ kl/jt{g cfpg] cjlwdf n]vf°g ul/G5 .
#=!$ /fh:j n]vf°g
/fh:j eg]sf] OsfO{sf] ;fwf/0f ultljlwx¿sf] qmddf
pTkGg x'g] cfly{s nfex¿sf] k|jfx xf], h'g nfex?n]
O{lSj6L ;xefuLx?sf] of]ubfgsf] sf/0fn] afx]s
O{lSj6Lsf] j[l4 x'G5 . cfly{s nfex? a}+sdf k|efljt
x'g] / e/kbf]{ ?kdf dfkg ug{ ;lsg] sf/f]jf/nfO{
/fh:jdf n]vf°g ul/G5 . h'g cfosf] k|fKtL ;Dej 5}g
ltgnfO{ /fh:j cjlwdf n]vf°g ul/Psf] 5}g . a}+ssf]
/fh:jdf Jofh cfo, z'Ns / sldzg, ljb]zL ljlgdo
cfo, sf8{x¿sf] cfDbfgL, /]ld6\ofG; cfo, a}+sO{G:of]/]G;
sldzg cflb ;dfj]z 5 / cfo n]vf°gsf] cfwf/x¿
lgDgfg';f/ 5g\ M
s_ Jofh cfDbfgL
kl/zf]lwt nfutdf dfkg ul/Psf] ljQLo ;DklQ /
laqmLsf] nflu pknAw ;DklQaf6 x'g] Jofh cfDbfgLnfO{
a}+ssf] ;fljssf] Jofhb/df n]vf°g ul/G5 h'g
k|efjsf/L Jofhb/;Fu nueu ;dfg x'G5 .
u|fxsaf6 x'g] shf{ tyf ;fk6Lsf] Jofh cfDbfgLnfO{
k|efjsf/L Jofhb/ cg';f/ gul/g] ePsfn] k|f/lDes
z'NsnfO{ kl/zf]wg ul/b}g . t/ a}+sn] Hff/L l8j]~r/df
k|efjsf/L Jofh ljlw ckgfPsf] 5 .
a}+sn] shf{ ;fk6Ldf ePsf] Jofh cfDbfgL Jofh cfDbfgL
n]vf°g lgb]{lzsf, @)!( cg';f/ n]vf°g u/]sf] 5 .
a}+sn] yk ? !),^$&,@&) ?k}ofF a/fa/sf] Jofh /sd
ckn]vf°g u/]sf] 5 .
shf{ ;fk6L
gfkmf jf gf]S;fg dfkm{t fair value df dfkg ul/Psf]
ljQLo pks/0fx¿sf] fair value df kl/jt{gaf6
pTkGg nfe / gf]S;fg logLx? pTkGg x'g] cjlwdf
gfkmf jf gf]S;fgsf] ljj/0fdf ;dfj]z ul/G5 . gfkmf
jf gf]S;fgdfkm{t fair value df dfkg ul/Psf] ljQLo
pks/0fdf ;Demf}tfsf] Jofh cfo / Jofh vr{ v'b
Jofh cfo leq n]vf°g ul/Psf] 5 .
v_ z'Ns / sldzg
z'Ns / sldzgx? accrual cfwf/df n]vf°g ul/G5 ha
s'g} ;]jf lb+bf jf dxTjk"0f{ sfd ubf{ lgwf{/0f ul/Psf]
d"No eGbf nfe a9L x'G5 . ha accrual cfwf/df
n]vf°g ul/Psf] z'Ns / sldzgsf] nfut nfe eGbf
a9L x'G5, To:tf] cj:yfdf sldzg / z'NsnfO{ ;f]xL
jif{ vr{ n]vf°g ul/G5 .
u_ nfef+z cfDbfgL
nfef+z k|fKt ug{ clwsf/ :yflkt ePdf nfef+z cfo
n]vf°g ul/G5 . nfef+z v'b Jofkf/ cfodf k|:t't
ul/G5 .
3_ v'b sf/f]jf/ cfDbfgL
v'b sf/f]jf/ cfDbfgLn] Jofkf/ ;DklQ / bfloTjx¿;Fu
;DalGwt gfkmf / gf]S;fgsf] leGgtfsf] ;fy} ;a} ;fsf/
/ c;fsf/ fair value kl/jt{g, Jofh, nfef+z / ljb]zL
ljlgdo leGgtf ;dfj]z u5{ .

ª_ gfkmf jf gf]S;fgdfkm{t fair value df dfkg ul/Psf
cGo ljQLo pks/0faf6 v'b cfDbfgL
gfkmf jf gf]S;fg dfkm{t fair value df dfkg ul/Psf
cGo ljQLo pks/0faf6 v'b cfDbfgL hf]lvd Joj:yfkg
p2]Zosf nflu cfof]lht u}/Jofkf/ 8]l/j]l6J;;Fu
;DalGwt 5 h'g of]Uo x]h ;DaGw / gfkmf jf
gf]S;fgdfkm{t fair value df dfkg ul/Psf ljQLo
;DklQ / bfloTjx¿sf] lx:;f x'Fb}g . o;n] ;a} ;fsf/ /
c;fsf/ fair value kl/jt{gx¿, Jofh, nfef+z / ljb]zL
ljlgdo leGgtfx? ;dfj]z ub{5 .
#=!% Jofh vr{
lgIf]k nufot ;a} ljQLo bfloTjx¿df Jofh vr{
k|efjsf/L Jofh b/ ljlw k|of]u u/]/ gfkmf jf gf]S;fgdf
n]vf°g ul/G5 . ;a} Jofkf/ bfloTjdf Jofh Joo a}+ssf]
Jofkf/ ;~rfngsf] nflu lgoldt vr{ dflgG5 / v'b
;DklQ cfo / Jofkfl/s ;DklQ / bfloTjx¿sf] fair
value df cGo ;a} kl/jt{gsf] ;fy k|:t't ul/G5 .
#=! sd{rf/L nfe
s_ cNksflng sd{rf/L nfe
5f]6f] cjlwsf] sd{rf/L nfe bfloTjx¿ Discount
gu/L dfkg ul/G5 / ;DalGwt ;]jf k|bfg ul/Psf] 5
egL vr{ ul/G5 . af]g; P]g, @)#) n] tf]s]sf] af]g;
cGtu{t klg ltg{' kg]{ bfloTj /sdnfO{ sd{rf/Låf/f
k|bfg ul/Psf] ljut ;]jfsf] kl/0ffdsf] ¿kdf bfloTj
n]vf°g ul/G5 .
cNksflng sd{rf/L ;'ljwfdf lgDg lnlvlt s'/f
;dfj]z x'G5g -olb l/kf]l6{ª cjlwsf] cGTokl5 !@
dlxgfleq e'Qmfgof]Uo ePdf_ M
• Hofnf, tna / ;fdflhs ;'/Iff of]ubfg
• tnaL jflif{s labf / la/fdL lagf
• gfkmf afF8kmfF8 / nfef+z
• u}/gub nfe
v_ ;]jf kl5sf] nfe
;]jf kl5sf] nfedf lgDglnlvt lrhx? ;dfj]z x'G5g\ M
c_ kl/eflift of]ubfg of]hgf
kl/eflift of]ubfg of]hgf ;]jfkl5sf] nfe of]hgf xf]
h; cGtu{t a}+sn] 5'§} of]ubfgnfO{ 5'§} ;+:yfdf e'Qmfg
ub{5 / yk /sd ltg{ s'g} sfg'gL jf /rgfTds bfloTj
x'Fb}g . kl/eflift of]ubfg of]hgfsf] bfloTjx¿ ;DalGwt
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 113
;]jfx¿ k|bfg ul/Psf] ;dodf sd{rf/L vr{sf] ¿kdf
klxrfg / n]vf°g ul/G5 .
kl/eflift of]ubfg of]hgfdf x'g'kg]{ of]ubfg h'g sd{rf/Ln]
lbPsf] ;]jfsf] l/kf]l6{ª cjlwsf] !@ dlxgfkl5 ;Dd
e'QmfgL ePsf] x'Fb}g To;nfO{ Discount u/]/ jt{dfg
d"Nodf n]vf°g ul/G5 .
a}+ssf ;a} sd{rf/Ln] sd{rf/L ;~ro sf]ifaf6 nfe
k|fKt u5{g\ h'g kl/eflift of]ubfg of]hgf cGtu{t k5{
h;df a}+s / sd{rf/Ln] b'j} k"j{lgwf{l/t b/ cg';f/
dfl;s ?kdf cfÇgf] tnasf] !) k|ltzt /sd of]ubfg
u5{g\ . a}+sn] cfÇgf] jflif{s of]ubfgafx]s ;~ro sf]ifsf]
nflu cGo bfloTj dfGb}g .
cf_ kl/eflift nfe of]hgf
kl/eflift nfe of]hgf kl/eflift of]ubfg of]hgf afx]ssf]
;]jf kl5sf] nfe of]hgf xf] . kl/eflift nfe of]hgfx¿sf]
;Gbe{df a}+ssf] v'b bfloTjx¿ k|To]s of]hgfsf] nflu
eljiosf] nfesf] dfqfsf] cg'dfg nufP/ 5'§} u0fgf
ul/G5 h'g jt{dfg / cl3Nnf] ;dodf sd{rf/Lx¿n]
pgLx¿sf] ;]jfsf] abnfdf sdfO{ u/]sf x'G5g\ . Tof]
nfe o;sf] jt{dfg d"No lgwf{/0f ug{ Discount ul/G5 .
ljut ;]jf nfutx¿ / of]hgf ;DklQx¿sf] fair value
bfloTjdf 36fOG5 .
a}s
+ n] cGo lj:t[t cfodf t'?Gt kl/eflift nfe of]hgfaf6
pTkGg x'g] :ylut s/sf] ;a} ljdfl°t nfe / v'b
gf]S;fg / sd{rf/L jf gfkmf vr{df sd{rf/L nfe Joosf]
kl/eflift nfe of]hgfdf ;DalGwt ;a} vr{nfO{ n]vf°g
u5{ . kl/eflift nfe of]hgf r'Qmf ePsf] cj:yfdf a}s+ n]
To;sf] gfkmf cyjf gf]S;fg n]vf°g u5{ .
O_ /2 nfe (Termination Benefits)
ha a}s + lkmtf{ lgsfNg] oyfy{k/s ;Defjgf lagf ;fdfGo
;]jflgj[lQ ldltcl3 /f]huf/ ;dfKt ug]{ cf}krfl/s
lj:t[t of]hgfsf] nflu jf :j]lR5s l/8fG8G;Lx¿nfO{
k|fT] ;fxg ug]{ k|:tfjsf] kl/0ffd:j¿k ;dflKt nfe k|bfg
ug]{ cf}krfl/s lj:t[t of]hgfsf] nflu k|lta4 x'G5 ta
/2 nfenfO{ vr{sf] ?kdf n]vf°g ul/G5 . cgfjZos
:j}lR5s l/8fG8G;Lx¿sf] nflu /2 nfenfO{ Joosf] ¿kdf
klxrfg / n]vf°g ul/G5 olb a}s + n] :j}lR5s l/8G8G;Lsf]
k|:tfj u/]sf] 5 / of] k|:tfj :jLsf/ ul/g] ;Defjgf 5
/ :jLs[ltx¿sf] ;+Vofsf] e/kbf]{ cg'dfg ug{ ;lsG5 .
olb ;'ljwfx¿ l/kf]l6{u+ ldlt kl5 !@ dlxgf eGbf a9L
e'Qmfgof]Uo eP xfnsf] d"Nodf Discount ul/G5 .
 114
#=!& k§f
csf]{ Jojl:yt cfwf/ k|of]ustf{sf] nfesf] ;do z}nLsf]
clws k|ltlglw x'Fb}g eg] ;~rfng k§f cGtu{t k§f
e'QmfgL k§f cjlwdf ;db/ k|0ffnLsf] cfwf/df vr{sf]
¿kdf n]vf°g ul/G5 .
#=!* ljb]zL d'b|f sf/f]af/
ljQLo ljj/0fx? g]kfnL ?k}ofF -g]?_ df pNn]v ul/G5 .
ljb]zL d'b|fdf ePsf sf/f]af/x? k|f/lDes ?kdf sf/f]af/
ePsf] ldltdf k|rlnt ;6xL b/df sfof{Tds d'b|fdf
n]vf°g ul/G5 . ljb]zL d'b|fdf n]vf°g ul/Psf df}lb|s
;DklQ / bfloTjx? ljQLo ljj/0f cjl:ylt ldltsf]
sfof{Tds d'b|f ;6xL b/df k'g?{kfGt/0f ul/G5 . o:tf]
n]gb]gsf] aGbf]a:tsf] kl/0ffd:j¿k ljb]zL ljlgdo
nfe / gf]S;fg / ljb]zL d'b|fdf d"NoxLg df}lb|s ;DklQ
/ bfloTjx¿sf] jif{sf] cGTodf ljlgdo b/af6 gfkmf
jf gf]S;fgdf klxrfg / n]vf°g ul/G5 . u}/df}lb|s
;DklQ / bfloTjx? P]ltxfl;s d"Nodf /flvPsf] 5
eg] P]ltxfl;s ;6xL b/ cg';f/ /flvG5 jf fair value
df /flvPsf] 5 eg] jif{ cGTosf] ;6xL b/df /flvG5
/ To;af6 k|fKt x'g] ;6xL nfe jf gf]S;fgnfO{ ls
t gfkmf jf gf]S;fgsf] ljj/0fdf n]vf°g ul/G5 jf
;DklQ jf bfloTjdf ePsf] nfe jf xfgLsf] cfwf/df
cGo lj:t[t cfDbfgLdf /flvG5 .
#=!( ljQLo hdfgt / shf{ k|lta4tf
ljQLo hdfgt eg]sf] lglb{i6 C0fL shf{ pks/0fsf] ;t{x¿
adf]lhd e'QmfgL ug{ c;kmn x'bF f a}s + n] /fVg]nfO{ Ifltk"lt{
lbg lglZrt e'QmfgL lbg cfjZos kg]{ Ps ;Demf}tf xf] .
shf{ k|lta4tfx? eg]sf k"jl{ gwf{l/t ;t{ adf]lhd shf{
lbg'kg]{ ly/ k|lta4tf xf] . shf{ k|lta4tf eg]sf] To:tf]
k|lta4tf xf] hxfF a}s+ n] u|fxsnfO{ shf{ lbg] p2]Zo lglZrGt
u/]sf] x'G5 jf u|fxssf] tkm{af6 a}s + n] shf{, cf]e/8«fk\m6,
eljiosf] hdfgt lbg k|lta4tf hgfPsf] x'G5 t/ l/kf]l6{ª
ldltdf a}s + n] e'QmfgL lbPsf] x'Gg To:tf pks/0fx? ljQLo
ljj/0fdf k|lta4tfsf] ?kdf pNn]v ul/G5 .
#=@) z]o/ k"FhL / hu]8f sf]if
pks/0fdf ePsf] ;Demf}tf ;t{df ePsf] tTj cg';f/
a}+sn] k"FhL pks/0f nfO{ ljQLo bfloTj jf O{lSj6L
pks/0fsf] ?kdf juL{s/0f u5{ . ;a} bfloTjx?
s6fPkl5 afFsL /xg] a}+ssf] s"n ;DklQdf afFsL
:jfy{sf] ?kdf O{lSj6LnfO{ kl/eflift ul/Psf] 5 .
;fwf/0f z]o/nfO{ a}+ssf] O{lSj6Lsf] ?kdf juL{s/0f
ul/Psf] 5 / To;sf] ljt/0fnfO{ ljj/0fdf O{lSj6L
ljj/0fdf kl/jt{gsf] ?kdf pNn]v ul/G5 .
O{lSj6Lsf] ?kdf juL{s/0f ul/Psf] ;fwf/0f z]o/sf]
nfef+znfO{ O{lSj6Ldf n]vf°g ul/G5 h'g cjlwdf
Tof] 3f]if0ff ePsf] x'G5 . lgisf;gdf k|ToIf ?kdf
;DalGwt j[l4lzn nfutnfO{ O{lSj6L pks/0fsf]
k|f/lDes dfkgaf6 To;af6 x'g] s/ nfenfO{ ;dfof]hg
u/L 36fOG5 . ;l~rt d'gfkmf / cGo j}wflgs hu]8f
sf]ifx? h:t} ;fdfGo hu]8f sf]if, k"FhL r'Qmf sf]if,
ljb]zL d'b|f ;6xL ;Gt'ng hu]8f sf]if, lgodgsf/L
hu]8f sf]if, nufgL ;dfof]hg hu]8f sf]if, sd{rf/L
tflnd tyf ljsf; sf]if, ;fdflhs pQ/bfloTj hu]8f
sf]if O{TofbL ;dfj]z x'G5g\ .
#=@! k|lt z]o/ cfDbfgL
a}s + n] cfÇgf] ;fwf/0f z]o/sf] nflu cfwf/e"t / Diluted
k|lt z]o/ cfDbfgL (EPS) tYof+snfO{ k|:t't u5{ . cfwf/
e"t EPS ;fwf/0f z]o/wgLx?sf] nflu x'g] gfkmf cyjf
gf]S;fgnfO{ ;f] cjlwsf] cGTodf /x]sf efl/t cf};t
z]o/wgLsf] ;+Vofn] ljefhg u/L u0fgf ul/G5 .
Diluted EPS ;fwf/0f z]o/wgLx?sf nflu /x]sf] gfkmf
jf gf]S;fg / efl/t cf};t z]o/wgLsf] ;+Vofdf Dilutive
;Eefljt ;fwf/0f z]o/nfO{ ;dfof]hg u/L lgwf{/0f
ul/G5 .
olb xsk|b z]o/, af]g; z]o/ Hff/Lsf] sf/0fn]
k"FhLs/0fsf] kl/0ffd :j¿k ;fwf/0f jf ;Defljt
;fwf/0f z]o/x¿sf] ;+Vof j[l4 x'G5 eg], k|:t't ;a}
cjlwsf] nflu k|ltz]o/ cfwf/e"t / Diluted k|lt z]o/
cfDbfgLsf] u0fgf k"j{JofkL ¿kdf ;dfof]lht x'G5 .
#=@@ O{sfO{ l/kf]l6{ª
v'b|f a}+ls·, skf]{/]6 a}+ls·, P;PdO{ a}+ls·, lakGg If]q
a}+ls·, sf/f]af/ a}+ls· / cGo a}+ls· h:tf O{sfOx?
Joj:yfkg / l/kf]l6{ª p2]Zosf] nflu Jojl:yt ul/Psf]
5 . l/kf]6{df ;dfj]z ul/Psf O{sfO glthfx? k|ToIf
?kdf O{sfOdf k|efj kfg]{ j:t'x? x'g\ ;fy} ltgnfO{
plrt cfwf/df klg 5'6\ofpg ;lsG5 . g5'l§Psf
j:t'x?df ljz]ifu/L ;fwf/0f ;DklQ, d'Vo sfof{nosf]
vr{, s/ ;DklQ / bfloTjx? ;dfj]z x'G5g\ .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 115

Pg cfO{ ;L Plzof a}+s lnld6]8

ljQLo ljj/0f;Fu ;DalGwt cg';'rLx?

$=! gub / gub ;dfg /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
gub 5,466,357,422 5,345,995,955 5,453,516,017 5,345,486,177
ljQLo ;+:yf;Fu /x]sf] /sd 3,440,763,223 8,677,400,244 3,134,316,701 8,627,027,950
dfu tyf cNk ;"rgfdf k|fKt x'g] /sd 547,516,192 3,720,186,399 500,047,945 3,500,361,507
cGo 3,206,630,000 2,741,664,634 3,206,630,000 2,741,664,634
12,661,266,837 20,485,247,232 12,294,510,663 20,214,540,268

gub / gub ;dfgsf] Fair Value o;sf] lstfaL d"No xf] . eN6df /flvPsf] gubsf] ef}lts tyf ljQLo hf]lvd Go"gLs/0fsf] nflu jLdf ul/Psf] 5 .
t/ntf / Jofj;foLs cfjZostfsf cfwf/df eN6df /sdsf] Joj:yfkg ul/Psf] 5 . ljb]lz d'b|fdf /x]sf] gubdf ljb]lz ljlgdo b/sf] kl/jt{gaf6
x'g] hf]lvdnfO{ lgoldt ?kdf lgl/If0f ul/Psf] 5 / klxrfg ePsf] v08df t'?Gt Joj:yfkg ul/Psf] 5 . cfwf/df ;l~rt ljb]zL d'b|f hf]lvddf
klg /xg ;S5 . gub / gub ;dfg cGtu{t æcGoÆ df cGt/a}+s Placement / () lbgeGbf sdsf] 6]«h/L lan;d]t k5{g .

$=@ g]kfn /fi6« a+}sdf /x]sf] df}Hbft / ltg'kg]{ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
g]kfn /fi6« a]s
+ df /x]sf] j}wflgs df}Hbft 18,640,707,949 16,007,710,926 18,640,707,949 16,007,710,926
k'gMlaqmLsf] ;Demf}tf cg';f/ vl/b ul/Psf] ;'/If0fkq – – – –
g]kfn /fi6« a}s+ af6 k|fKt x'g ;Sg] / cGo lgIf]k 80,774,662 90,204,320 80,774,662 90,204,320
18,721,482,611 16,097,915,246 18,721,482,611 16,097,915,246

g]kfn /fi6« a}+sdf /x]sf] df}Hbftsf] fair value o;sf] lstfaL /sd xf] . PsLs[t lgb]{lzsf g+= !# -!_ adf]lhd g]kfn /fi6« a}+sdf /x]sf] df}Hbft
d'VotM clgjfo{ df}Hbft ;DalGw Joj:yf cg'?k /flvPsf] xf] . g]kfn /fi6« a}+saf6 k|fKt x'g ;Sg] / cGo lgIf]k cGtu{t gful/s artkq k5{ h'g
a}+sn] ahf/ lgdf{tfsf] p2]Zon] wf/0f u/]sf] 5 / Jofhb/df ;x'lnot k|bfg u/]sf] sf/0f x'g] k|fKo /sd /x]sf] 5 .

$=# a]+s tyf ljQLo ;+:yfdf df}Hbft /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
:jb]zL a}s+ tyf ljQLo ;+:yf;Fusf] Placement – – – –
ljb]zL a}s
+ tyf ljQLo ;+:yf;Fusf] Placement – 383,950,000 – 383,950,000
Less: Allowances for Impairment – – – –
– 383,950,000 – 383,950,000

clwu|x0f ldltaf6 ltg dlxgf eGbf a9Lsf] kl/kSjtf ldlt ePsf :jb]zL / ljb]zL a}+s tyf ljQLo ;+:yf;Fusf] Placement nfO{ dfly k|:t't
ul/Psf] 5 .
 116

$=$ Jo'TkGg ljQLo pks/0f /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Aofkf/sf nflu /flvPsf]
Jofhb/ :jfk – – – –
d'bf| :jfk – – – –
clu|d ljlgdo ;Demf}tf – – – –
cGo – – – –
hf]lvd Joj:yfkgsf nflu /flvPsf]
Jofhb/ :jfk – – – –
d'bf| :jfk – 3,019,706,751 – 3,019,706,751
clu|d ljlgdo ;Demf}tf 5,636,246,706 3,986,303,856 5,636,246,706 3,986,303,856
cGo – – – –
5,636,246,706 7,006,010,607 5,636,246,706 7,006,010,607
Jo'TkGg pks/0fsf] Pp6f dxTjk'0f{ c+z ;+:yfut u|fxsx?nfO{ hf]lvd Joj:yfkg ;DaGwL ;]jf lbg /flvPsf] 5 . lo pks/0fx? a}+sn] cfÇgf] 6«]h/L
;DaGwL sfo{sf] nflu k|of]u ub{5 . hf]lvd Joj:yfkgsf] b[li6sf]0faf6, Jo'TkGg ;DklQx¿sf] hDdf /sd / Jo'TkGg bfloTjx¿sf] hDdf /sdnfO{
ldnfP/ ljZn]if0f ug'{k5{, h'g ljQLo cj:yfsf] ljj/0fdf 5'§} k|:t't ul/G5 .

$=% cGo Jofkfl/s ;DklQx? /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
6«h] /L lan – – – –
;/sf/L af]08 – – – –
g]kfn /fi6« a}s
+ af]08 – – – –
:jb]zL O=k|= k|fKt ;+:yfsf] af]08 – – – –
O{lSj6L – – – –
cGo 178,251,810 175,793,419 9,440,000 7,440,000
hDdf 178,251,810 175,793,419 9,440,000 7,440,000
lwtf] /flvPsf] – – – –
lwtf] g/flvPsf – – – –
Jofkfl/s ;DklQx? tL ;DklQx¿ x'g\ h'g\ Ohfhtkq k|fKt ;+:yfn] lgs6 eljiodf a]Rg] p2]Zosf] nflu / 5f]6f] cjlwdf nfe sdfpg wf/0f
ub{5 .

$=^ ljQLo ;+:yfnfO{ shf{ ;fk6L /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
:jb]zL ljQLo ;+:yf
n3'ljQ ljQLo ;+:yfnfO{ C0f 11,199,350,145 5,493,217,301 12,836,442,274 6,993,217,301
cGo
Less: xfgL gf]S;fgL Joj:yf (Allowance) 128,364,423 69,932,173 128,364,423 69,932,173
hDdf 11,070,985,723 5,423,285,128 12,708,077,852 6,923,285,128

laQLo ;+:yfnfO{ shf{ ;fk6df xfgL gf]S;fgL Joj:yf g]kfn /fi6« a}+ssf] lgb{]zLsf cg';f/ ul/Psf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 117

$=^=! xfgL gf]S;fgLsf] nflu ljz]if Joj:yf (Specific Allowance) /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;fpg ! df /x]sf] df}Hbft 69,932,173 47,048,521 69,932,173 47,048,521
cfly{s jif{sf] xfgL gf]S;fgL
cfly{s jif{sf] xfgL 58,432,250 22,883,652 58,432,250 22,883,652
c;'n pk/ ul/Psf] /sd
ckn]vg ul/Psf] /sd
c;f/ d;fGtfdf /x]sf] df}Hbft 128,364,423 69,932,173 128,364,423 69,932,173

n3'ljQ ljQLo ;+:yfnfO{ k|bfg ul/Psf] Psn shf{df s'g} o:tf] zt{ tyf lgodx? x'Fb}gg\ h;n] a}+ssf] ;du| gub k|jfxsf] /sd, ;do jf lglZrttfdf
7'nf] c;/ kf5{ . oL ;DklQx? kl/zf]lwt nfutdf dfkg ul/Psf] 5 . oL ;Dkltx?;Fu ;DalGwt hf]lvdx? lgoldt ?kdf d'Nof°g ul/G5 . oL Jofh
cfpg] lsl;dsf shf{ ;fk6Lx? x'g\ / o:tf ;Dkltaf6 x'g] cfDbfgLnfO{ gfkmfgf]S;fg lx;fa vftf cGtu{t /x]sf] Jofh cfDbfgLdf b]vfOG5 .

$=& u|fxsnfO{ shf{ ;fk6L /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
kl/zf]lwt nfutdf dfkg ul/Psf] u|fxsnfO{ shf{ ;fk6L 170,091,359,689 148,882,647,948 163,049,066,280 144,383,491,226
Less: xfgL gf]S;fgL Joj:yf (Allowance)
;fd'lxs xfgL gf]S;fgL (collective Allowance) 2,726,546,316 1,437,850,039 2,661,529,024 1,414,351,573
Psn xfgL gf]S;fgL (Specific Allowance) 220,923,218 395,133,699 203,230,372 395,133,699
v'b /sd 167,143,890,155 147,049,664,210 160,184,306,884 142,574,005,954
FVTPL df dfkg ul/Psf] shf{ ;fk6L – – – –
hDdf 167,143,890,155 147,049,664,210 160,184,306,884 142,574,005,954

ICAN n] Hff/L u/]sf] j}slNks Joj:yfsf] ;'rgf cg';f/ a}+sn] shf{ tyf ;fk6Ldf x'g] xfgL gf]S;fgLsf] dfkg u/]sf] 5 / shf{ gf]S;fgL Joj:yfsf
nflu g]kfn /fi6« a}+sn] tf]s]sf] dfkb08 / NAS #( sf] cg'R5]b ^# adf]lhd lgwf{/0f ul/Psf] /sd dWo] h'g a9L 5 To;}nfO{ n]vfÍg ul/Psf] 5 .
g]kfn /fi6« a}+ssf] dfk808 cg';f/ xfgL gf]S;fgL ?= @,()!,&)$,&)@ /x]sf] 5, h'g NAS #( sf] s'n xfgL gf]S;fgL eGbf a9L xf] . NAS #( sf
cg';f/ cfly{s jif{ @)!(÷@)@) / @)!*÷@)!( df xfgL gf]S;fgL qmd;M ?= !,&&!,$)^,*^* / ?= @*),&&(,@%) /x]sf] 5 .

/sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
u|fxsnfO{ shf{ ;fk6L 179,141,081,090 147,610,715,959 173,741,561,231 143,114,499,449
sd{rf/LnfO{ shf{ ;fk6L 1,124,325,442 743,104,260 1,118,644,020 740,164,049
cflh{t Jofh 1,025,303,303 528,827,729 1,025,303,303 528,827,729
hDdf 181,290,709,835 148,882,647,948 175,885,508,554 144,383,491,226
xflg gf]S;fgL
;fgL
g]=/f=a=sf] lgb]{zg @ adf]lhd 2,947,469,534 1,832,983,738 2,864,759,396 1,809,485,272
NAS #( adf]lhd 1,771,406,868 280,779,250 1,771,406,868 280,779,250
 118

$=&=! Product sf] cfwf/df shf{ ;fk6Lsf] ljZn]if0f /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Product
cfjlws shf{ 35,581,082,239 31,295,727,628 28,544,470,250 26,796,570,906
clwljsif{ 40,549,672,651 31,352,726,512 40,549,672,651 31,352,726,512
l6=cf/= shf{÷cfoft shf{ 247,240,250 717,672,334 247,240,250 717,672,334
rfn" k"hF L shf{ 34,268,198,841 18,172,390,056 34,268,198,841 18,172,390,056
JolQmut cfjf;Lo shf{ 16,839,595,912 18,021,623,381 16,839,595,912 18,021,623,381
l/on :6]6 shf{ 13,831,633,294 10,460,959,284 13,831,633,294 10,460,959,284
dflh{g k|sl[ tsf] shf{ 448,081,067 912,271,786 448,081,067 912,271,786
xfo/ kr]h{ shf{ 8,828,165,975 10,297,804,170 8,828,165,975 10,297,804,170
ljkGg ju{ shf{ 5,349,836,919 13,415,082,336 5,349,836,919 13,415,082,336
lan vl/b – – – –
sd{rf/L shf{ 1,124,325,442 843,531,371 1,118,644,020 843,531,371
cGo 11,998,223,797 12,864,031,363 11,998,223,797 12,864,031,363
hDdf 169,066,056,386 148,353,820,219 162,023,762,976 143,854,663,498
c;'n pk/ ug{ afFsL Jofh 1,025,303,303 528,827,729 1,025,303,303 528,827,729
hDdf 170,091,359,689 148,882,647,948 163,049,066,280 144,383,491,226
g]kfn /fi6« a}s
+ n] Hff/L u/]sf] "Guidelines on Recognition of Interest Income, 2019" cg';f/ ? !),^$&,@&) sf] c;'n pk/ ug{ afFsL JofhnfO{
ckn]vfÍg ul/Psf] 5 .

$=&=@ d'b|fsf] cwf/df shf{ ;fk6Lsf] ljZn]if0f /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
g]kfnL ?k}o+ f 170,084,295,459 148,547,168,046 163,042,002,050 144,048,011,324
ef/tLo ?k}oF f – – – –
cd]l/sg 8n/ 7,064,230 335,479,902 7,064,230 335,479,902
kfp08 :6ln{ª – – – –
o'/f] – – – –
hfkflgh P]g – – – –
rfOlgh o'cfg – – – –
cGo – – – –
hDdf 170,091,359,689 148,882,647,948 163,049,066,280 144,383,491,226
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 119

$=&=# lwtf]sf] cfwf/df shf{ ;fk6Lsf] ljZn]if0f /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
rn÷crn ;Dklt 166,105,817,798 135,612,707,981 159,063,524,388 135,612,707,981
;'g÷rfFbL 63,706,133 223,673,189 63,706,133 223,673,189
:jb]zL a}s+ tyf ljQLo ;+:yfsf] hdfgt – – – –
;/sf/L lwtf] 6,475,775 217,134,275 6,475,775 217,134,275
cGt/f{li6«o dfGotfk|fKt a}s
+ sf] lwtf] – – – –
lgof{t sfuhft – – – –
d'2lt lgIf]ksf] /l;b 395,347,790 437,871,186 395,347,790 437,871,186
;/sf/L ;'/If0fkq – – – –
Counter Guarantee – – – –
JolQmut hdfgt – – – –
cGo 3,520,012,194 12,391,261,317 3,520,012,194 7,892,104,596
hDdf 170,091,359,689 148,882,647,948 163,049,066,280 144,383,491,226
;'/If0f gePsf]
hDdf 170,091,359,689 148,882,647,948 163,049,066,280 144,383,491,226

$=&=$ xfgL÷gf]S;fgLsf] Joj:yf /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
xfgL gf]S;fgLsf] ljz]if Joj:yf – – – –
;fpg ! ut]sf] df}Hbft 395,133,699 70,796,628 395,133,699 70,796,628
cfly{s jif{sf] xfgL – – – –
o; jif{sf] xfgL -174,210,481_ 324,337,071 -191,903,328_ 324,337,071
c;'n pk/ u/]sf] /sd – – – –
ckn]vg – – – –
ljb]zL d'bf| sf] ljlgdo b/df cfPsf] leGgtf – – – –
cGo – – – –
c;f/ d;fGtf;Ddsf] /sd 220,923,218 395,133,699 203,230,372 395,133,699
xfgL gf]S;fgLsf] ;fd'lxs Joj:yf – – – –
;fpg ! ut]sf] df}Hbft 1,414,351,573 1,164,753,038 1,414,351,573 1,164,753,038
cfly{s jif{sf] xfgL
o; jif{sf] xfgL 1,312,194,743 273,097,001 1,247,177,451 249,598,535
ljb]zL d'bf| sf] ljlgdo b/df cfPsf] leGgtf – – – –
cGo – – – –
c;f/ d;fGtf;Ddsf] /sd 2,726,546,316 1,437,850,039 2,661,529,024 1,414,351,573
xfgL gf]S;fgLsf] s'n Joj:yf 2,947,469,534 1,832,983,738 2,864,759,396 1,809,485,272
 120

$=* nufgL ;'/If0fkq /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
kl/zf]lwt nfutdf dfkg ul/Psf] nufgL ;'/If0f kq 26,736,934,056 15,510,358,496 26,561,929,056 15,342,758,496
FVTOCI df dfkg ul/Psf] O{lSj6Ldf nufgL 2,755,314,978 2,810,200,522 2,755,314,978 2,810,200,522
cGo – – – –
hDdf 29,492,249,034 18,320,559,017 29,317,244,034 18,152,959,017

a}+sn] o; zLif{s cGtu{t u/]sf] ljQLo pks/0fdf u/]sf] nufgLnfO{ b'O{ ju{df k|:t't ul/Psf] 5 . cyf{t\ kl/zf]lwt nfutdf dfkg ul/Psf] nufgL
;'/If0f kq / FVTOCI df dfkg ul/Psf] O{lSj6Ldf nufgL kl/lw nfut dfkg ul/Psf] nufgL . hxfF nufgLaf6 k|fKt cfo af]g; z]o/sf] ¿kdf
k|fKt x'G5, nufgLsf] d"No lgwf{/0f nufgLsf] nfut ga9fO{ z]o/sf] ;+Vof Jf[l4 ul/G5 . () lbg;Dd kl/kSjtf ldlt ePsf] 6]«hl/ lannfO{ gub /
gub ;dfg cGtu{t juL{s[t ul/Psf] 5 .

$=*=! kl/zf]lwt nfutdf dfkg ul/Psf] ;'/If0f kq /sd ?=

;d"x
ljj/0f
o; jif{
C0f ;'/If0fkq –
;/sf/L C0fkq 26,067,825,819
;/sf/L 6]h« /L ljn 494,103,238
g]kfn /fi6« a}s
+ sf] ;'/If0fkq –
g]kfn /fi6« a}s+ sf] lgIf]k pks/0f –
cGo 175,005,000
36fpg] MxfgL gf]S;fgLsf] ljz]if Joj:yf –
hDdf 26,736,934,056
a}+s
ut jif{ o; jif{ ut jif{
– – –
13,941,514,176 26,067,825,819 13,941,514,176
1,401,244,319 494,103,238 1,401,244,319
– – –
– – –
167,600,000 – –
– – –
15,510,358,496 26,561,929,056 15,342,758,496

$=*=@ cGo lj:t[t cfDbfgLaf6 dfkg ul/Psf] nufgL ;'/If0fkq /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
O{lSj6L ;'/If0fkqx?
;"lrs[t O{lSj6L ;'/If0fkqx? 1,535,233,738 1,602,789,022 1,535,233,738 1,602,789,022
;"lrs[t gePsf O{lSj6L ;'/If0fkqx? 1,220,081,240 1,207,411,500 1,220,081,240 1,207,411,500
hDdf 2,755,314,978 2,810,200,522 2,755,314,978 2,810,200,522
$=*=# O{lSj6Ldf ePsf] nufgL;Fu ;DalGwt hfgsf/L
cGo lj:t[t cfodfkm{t Fair Value df tf]lsPsf] nufgL ;'/If0fkq
/sd ?=
;d"x a}+s
ljj/0f o; jif{ ut jif{ o; jif{ ut jif{ /sd ?=
nfut Fair Value nfut Fair Value nfut Fair Value nfut Fair Value
;"lrs[t nufgL
g];gn nfOkm OG:of]/G] ; sDkgL lnld6]8
!)) ?k}ofFsf] !%!,@#( lsQf z]o/ 56,491,442 70,084,037 56,491,442 60,421,725 56,491,442 70,084,037 56,491,442 60,421,725
g]kfn nfOkm OG:of]/G] ; sDkgL
!)) ?k}ofFsf] $^,@!( lsQf z]o/ 36,965,215 58,235,310 445,025,917 503,331,487 36,965,215 58,235,310 445,025,917 503,331,487
Pl;og nfOkm OG:of]/G] ; sDkgL
!)) ?k}ofFsf] !$),*)) lsQf z]o/ 23,256,762 59,825,920 23,256,762 22,146,592 37,113,384 59,825,920 23,256,762 22,146,592
g]sf] OG:of]/G] ; sDkgL
!)) ?k}ofFsf] (&,&$* lsQf z]o/ – – 47,622,610 48,385,260 – – 47,622,610 48,385,260
lzv/ OG:of]/G] ; sDkgL
!)) ?k}ofFsf] %(,%** lsQf z]o/ – – 40,402,262 45,942,101 – – 40,402,262 45,942,101
;"o{ nfOkm OG:of]/G] ;
!)) ?k}ofFsf] @$*,!($ lsQf z]o/ 56,035,533 77,833,638 45,815,733 46,601,923 56,035,533 77,833,638 45,815,733 46,601,923
?/n dfOqmf]kmfOgfG; 8]enkd]G6 ;]G6/ lnld6]8
!)) ?k}ofFsf] $#^,#^! lsQf z]o/ 25,231,000 214,122,495 25,231,000 179,470,688 25,231,000 214,122,495 25,231,000 179,470,688
Unf]an cfOPdO{ ;d'Ggt l:sd !
!) ?k}ofFsf] #,&^&,@^* lsQf z]o/ 37,672,680 32,323,159 37,672,680 31,569,706 37,672,680 32,323,159 37,672,680 31,569,706
glan O{lSj6L kmG8
!) ?k}ofFsf] $&%,($$ lsQf z]o/ 4,759,440 4,440,558 4,759,440 4,440,558 4,759,440 4,440,558 4,759,440 4,440,558
PgcfO{aLPn k|ult kmG8
!) ?k}ofFsf] !,)@&,$)& lsQf z]o/ 10,274,070 8,373,367 10,274,070 7,643,908 10,274,070 8,373,367 10,274,070 7,643,908
PgPdaL xfOla|8 kmG8 Pn–!
!) ?k}ofFsf] !,!)!,$@! lsQf z]o/ 11,014,210 10,463,500 11,014,210 11,047,253 11,014,210 10,463,500 11,014,210 11,047,253
Pg cfO{ ;L Plzof u]f| y kmG8
!) ?k}ofFsf] !%,))),))) lsQf z]o/ 150,000,000 152,850,000 150,000,000 154,200,000 150,000,000 152,850,000 150,000,000 154,200,000
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&&

d]/f] dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8

!)) ?k}ofFsf] %(*,%(* lsQf z]o/ 37,023,000 282,418,536 37,023,000 171,475,304 37,023,000 282,418,536 37,023,000 171,475,304
121

af“sL csf]{ k[i7df===

===cl3Nnf] k[i7af6 lg/Gt/
122

$=*=# O{lSj6Ldf ePsf] nufgL;Fu ;DalGwt hfgsf/L

cGo lj:t[t cfodfkm{t Fair Value df tf]lsPsf] nufgL ;'/If0fkq
/sd ?=
;d"x a}+s
ljj/0f o; jif{ ut jif{ o; jif{ ut jif{ /sd ?=
nfut Fair Value nfut Fair Value nfut Fair Value nfut Fair Value
cful/s nufgL sf]if
!)) ?k}ofFsf] @)@,%^) lsQf z]o/ 264,568,496 344,271,418 264,568,496 282,304,618 264,568,496 344,271,418 264,568,496 282,304,618
dfx'nL ;fd'bflos n3'ljQ ljQLo ;+:yf
!)) ?k}ofFsf] ^!,@)) lsQf z]o/ 3,500,000 38,341,800 3,500,000 33,807,900 3,500,000 38,341,800 3,500,000 33,807,900
Pg cfO{ ;L Aofno\; kmG8
!) ?k}ofFsf] !&,%)),))) lsQf z]o/ 175,000,000 181,650,000 – – 175,000,000 181,650,000 – –
s'n -P_ 979,816,721 1,535,233,738 1,202,657,622 1,602,789,022 1,602,789,022 1,535,233,738 1,202,657,622 1,602,789,022
;"lrs[t gePsf] nufgL
Hof]tL nfOkm OG;'/G] ; lnld6]8
!)) ?k}ofFsf] !,%)),))) lsQf z]o/ 150,000,000 150,000,000 150,000,000 150,000,000 150,000,000 150,000,000 150,000,000 150,000,000
shf{ ;"rgf s]Gb| lnld6]8
!)) ?k}ofFsf] !$!,&(# lsQf z]o/ 1,611,500 1,611,500 1,611,500 1,611,500 1,611,500 1,611,500 1,611,500 1,611,500
g];gn a}ls+ª OlG:6Ro"6
!)) ?k}ofFsf] #^,^(& lsQf z]o/ 3,669,740 3,669,740 2,400,000 2,400,000 3,669,740 3,669,740 2,400,000 2,400,000
g]kfn lSnol/ª xfp; lnld6]8
!)) ?k}ofFsf] &@,))) lsQf z]o/ 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
g]kfn On]S6«fl] gs k]dG] 6 l;:6d
!)) ?k}ofFsf] !%),))) lsQf z]o/ 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000 15,000,000
>[hgf sDo'lg6L 8]enkd]G6 ;]G6/
!)) ?k}ofFsf] ) lsQf z]o/ – – 10,000,000 10,000,000 – – 10,000,000 10,000,000
;Ne n3'ljQ ljQLo ;+:yf lnld6]8
!)) ?k}ofFsf] @*),))) lsQf z]o/ 22,800,000 22,800,000 11,400,000 11,400,000 22,800,000 22,800,000 11,400,000 11,400,000
a}ls+· kmfOgfG; PG8 OG:of]/G] ; OlG:6Ro"6 ckm g]kfn
!)) ?k}ofFsf] ##,))) lsQf z]o/ 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
g]kfn Ogk|mf:6«Sr/ a}s + lnld6]8
!)) ?k}ofFsf] !),))),))) lsQf z]o/ 1,000,000,000 1,000,000,000 1,000,000,000 1,000,000,000 1,000,000,000 1,000,000,000 1,000,000,000 1,000,000,000

af“sL csf]{ k[i7df===

===cl3Nnf] k[i7af6 lg/Gt/
$=*=# O{lSj6Ldf ePsf] nufgL;Fu ;DalGwt hfgsf/L
cGo lj:t[t cfodfkm{t Fair Value df tf]lsPsf] nufgL ;'/If0fkq
/sd ?=
;d"x a}+s
ljj/0f o; jif{ ut jif{ o; jif{ ut jif{ /sd ?=
nfut Fair Value nfut Fair Value nfut Fair Value nfut Fair Value
u|fld0f :jo+;j] s n3'ljQ ljQLo ;+:yf lnld6]8
!)) ?k}ofFsf] (),))) lsQf z]o/ 9,000,000 9,000,000 9,000,000 9,000,000 9,000,000 9,000,000 9,000,000 9,000,000
>[hgf n3'ljQ ljQLo ;+:yf lnld6]8
!)) ?k}ofFsf] !)),))) lsQf z]o/ 10,000,000 10,000,000 10,000,000 10,000,000
s'n -aL_ 1,220,081,240 1,220,081,240 1,207,411,500 1,207,411,500 1,220,081,240 1,220,081,240 1,207,411,500 1,207,411,500
s'n -P+aL_ 2,199,897,961 2,755,314,978 2,410,069,122 2,810,200,522 2,125,729,711 2,755,314,978 2,410,069,122 2,810,200,522

nufgLsf] nfut O{lSj6Lsf] g]6jy{eGbf sd x'g] ePsfn] ;"lrs[t gePsf O{lSj6L nufgLnfO{ nfutdf k|:t't ul/Psf] 5 .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&&
123
 124

$=( rfn' s/ ;DklQ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
o; cf=j=sf] cfos/ ;DklQ 4,889,397,309 4,101,629,212 4,889,066,498 4,101,629,212
cl3Nnf cf=j= sf] cfos/ ;DklQ – – – –
hDdf 4,889,397,309 4,101,629,212 4,889,066,498 4,101,629,212
o; cf=j=sf] s/ bfloTj
o; cf=j=sf] cfos/ bfloTj 1,274,160,130 1,265,295,391 1,261,153,592 1,265,295,391
cl3Nnf cf=j= sf] cfos/ bfloTj – – – –
hDdf 1,274,160,130 1,265,295,391 1,261,153,592 1,265,295,391

rfn' s/ ;DklQ
o; cf=j=sf] cfos/ ;DklQdf a}+sn] cfos/ P]g @)%* adf]lhd bfo/ u/]sf] :jM lgwf/0f cfos/ ljj/0f cGtu{t a}+sn] e'QmfgL u/]sf] clu|d cfos/
;dfj]z 5 . a}+ssf] tkm{af6 >f]tdf clu|d s/ s§L ul/G5 . To;} cg'?k, o; cf=j= sf] cfos/ bfloTjx?df cfos/ P]g @)%* sf] k|fjwfg cg';f/
;/sf/nfO{ ltg'{kg]{ s/ ;dfj]z 5 .

$=!) ;xfos sDkgLdf nufgL /sd ?=

ljj/0f o; jif{ ut jif{
;"lrs[t ;xfos sDkgLdf nufgL 1,004,500,000 –
;"lrs[t gePsf ;xfos sDkgLdf nufgL 260,000,000 1,204,500,000
s'n nufgL 1,264,500,000 1,204,500,000
36fpg] M xfgL
v'b lstfaL /sd 1,264,500,000 1,204,500,000

$=!)=! ;"lrs[t ;xfos sDkgLdf nufgL /sd ?=

a}+s
ljj/0f o; jif{ ut jif{
nfut Fair Value nfut Fair Value
Pg cfO ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8 1,004,500,000 1,004,500,000
hDdf 1,004,500,000 1,004,500,000

Pg cfO ;L Plzof n3'ljQ ljQLo ;+:yf ;"lrs[t sDkgL ePtf klg a}+ssf] z]o/ ;+:yfks /x]sfn] nfut d"Nodf k|:t't ul/Psf] 5 .

$=!)=@ pb\w[t gePsf ;xfos ;+:yfdf nufgL /sd ?=

a}+s
ljj/0f o; jif{ ut jif{
nfut Fair Value nfut Fair Value
Pg cfO ;L Plzof Soflk6n lnld6]8 200,000,000 200,000,000 200,000,000 200,000,000
Pg cfO ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8 – – 1,004,500,000 1,004,500,000
Pg cfO ;L Plzof ;]So'l/6Lh\ lnld6]8 60,000,000 60,000,000 – –
hDdf 260,000,000 260,000,000 1,204,500,000 1,204,500,000

Pg cfO ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8 c;f/ @$, @)&& df lwtf]kq af]8{df ;"lrs[t ePsf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 125

$=!)=# ;xfos sDkgLdf nufgL /sd ?=

a}+s
ljj/0f
o; jif{ ut jif{
Pg cfO ;L Plzof Soflk6n lnld6]8 100 100
Pg cfO ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8 67=87 100
Pg cfO ;L Plzof ;]sl' /6L;\ lnld6]8 100 –

$=!)=$ ;xfos ;+:yfx?df u}/ lgolGqt :jfy{ /sd ?=

;d"x
ljj/0f
o; jif{ ut jif{
Pg cfO{ ;L Plzof Pg cfO{ ;L Plzof Pg cfO{ ;L Plzof Pg cfO{ ;L Plzof
Soflk6n n3'ljQ ljQLo ;+:yf Soflk6n n3'ljQ ljQLo ;+:yf
u}= lg= :jf= ;Fu /x]sf] O{lSj6L :jfy{ -%_ – 32=13 – –
;dLIff jif{sf nflu 5'6o\ fOPsf] gfkmf-gf]S;fg_ – 3,348,563,151 – –
c;f/ d;fGt;Ddsf] u}= lg= :jf=sf] ;l~rt df}Hbft /sd – 575,215,969 – –
u}= lg= :jf= nfO{ nfef+z e'QmfgL – – – –

$=!! ;Da4 ;+:yfdf nufgL /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;"lrs[t ;Da4 sDkgLdf nufgL – – – –
;"lrs[t gePsf ;Da4 sDkgLdf nufgL – – – –
s'n nufgL – – – –
36fpg] M xfgL – – – –
v'b lstfaL /sd – – – –
pNn]lvt ldlt;Dd a}+ssf s'g} ;Da4 ;+:yf 5}g .

$=!!=! ;"lrs[t ;Da4 sDkgLdf nufgL /sd ?=

;d"x a}+s
ljj/0f o; jif{ ut jif{ o; jif{ ut jif{
nfut Fair Value nfut Fair Value nfut Fair Value nfut Fair Value

hDdf

$=!!=@ ;"lrs[t gul/Psf ;+:yfdf nufgL /sd ?=

;d"x a}+s
ljj/0f o; jif{ ut jif{ o; jif{ ut jif{
nfut Fair Value nfut Fair Value nfut Fair Value nfut Fair Value

hDdf
 126

$=!!=# a}+s;Fu ;Da4 sDkgL;Fu ;DalGwt hfgsf/L /sd ?=

;d"x a}+s
ljj/0f a}+ssf] :jfldTj ePsf] k|ltzt a}+ssf] :jfldTj ePsf] k|ltzt
o; jif{ ut jif{ o; jif{ ut jif{

$=!!=$ ;Da4 sDkgLsf] hf/L d"No /sd ?=

;d"x
ljj/0f
o; jif{ ut jif{

$=!@ nufgL ;DklQ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Fair Value df dfkg ul/Psf] nufgL ;DklQ
;fpg ! ut]sf] df}Hbft – – – –
;dLIff jif{df yk÷lg;u{ – – – –
;dLIff jif{df Fair Value df v'b kl/jt{g – – – –
;dfof]hg÷:yfgfGt/0f – – – –
v'b /sd
/sd – – – –
kl/zf]lwt d"Nodf dfkg ul/Psf] nufgL ;DklQ
;DklQ
;fpg ! ut]sf] df}Hbft 275,938,557 74,382,923 275,938,557 74,382,923
;dLIff jif{df yk÷lg;u{ 220,125,825 201,555,634 220,125,825 201,555,634
;dLIff jif{df Fair Value df v'b kl/jt{g – – – –
;dfof]hg÷:yfgfGt/0f – – – –
v'b /sd 496,064,382 275,938,557 496,064,382 275,938,557
hDdf 496,064,382 275,938,557 496,064,382 275,938,557

nufgL ;DklQdf u}/ a}+ls· ;DklQ ;dfj]; ul/Psf] 5, pQm ;DklQsf] d'NofÍg fair value jf aSof}tf shf{ dWosf] sd d"Nosf cfwf/df ul/Psf]
5 . cf=j sf] cGtdf /x]sf] u}/ a}+ls· ;DklQx¿sf] lj:t[t ljj/0f gf]6 %=!% df k|bfg ul/Psf] 5 .
$=!# ;DklQ tyf pks/0f /sd ?=
;d"x
ljj/0f sDKo'6/ / kmlg{r/ / sfof{no k"FhLut c;f/ d;fGt c;f/ d;fGt
hUuf ejg k§f ;DklQ ;jf/L ;fwg d]lzg/L
;fdfgx? lkmS:r/ pks/0f lgdf0f{ @)&& @)&^
nfut
@)&% c;f/ #@ ;Ddsf] /sd 380,254,769 97,757,972 676,862,311 208,524,068 240,534,636 178,733,992 441,636,664 151,933,361 17,574,382 – 2,393,812,154
yk
o; jif{ yk ul/Psf 58,773,988 148,414,328 348,492,248 77,573,458 113,307,101 33,883,468 230,206,811 27,994,285 6,779,888 – 1,045,425,575
k"hF Ls/0f – – 17,138,963 – – – – – -17,138,963_ – –
l8:kf]hN; – – -4,628,852_ -1,468,301_ -88,919,789_ -2,032,328_ -13,003,349_ -2,186,867_ – – -112,239,486_
;dfof]hg – – -2,950,510_ – – – 48,230,124 -48,230,124_ – – -2,950,510_
cGo – – – -3,526,537_ – -1,854,854_ -7,140,516_ -1,213,611_ – – -13,735,518_
@)&^ c;f/ #! ;Ddsf] /sd 439,028,757 246,172,300 1,034,914,160 281,102,687 264,921,948 208,730,279 699,929,734 128,297,043 7,215,308
7,215,308 – 3,310,312,215
yk
o; jif{ yk ul/Psf – – 322,777,779 190,374,457 52,760,500 62,183,135 259,566,910 16,974,906 – 904,637,686
k"hF Ls/0f – – 7,215,308 – – – – – -7,215,308_ –
l8:kf]hN; – -17,776,371_ -4,222,435_ -1,470,105_ -6,880,000_ -629,857_ -2,111,365_ -5,650_ – -33,095,782_
;dfof]hg – – – – -21,866_ – – – – -21,866_
cGo – 17,548,709 -17,548,709_ – – – -1,255,000_ 1,255,000 – –
@)&& c;f/ #! ;Ddsf] /sd 439,028,757 245,944,638 1,343,136,102 470,007,039 310,780,583 270,283,556 956,130,279 146,521,299 – 4,181,832,254

k§f ;DklQ sDKo'6/ / kmlg{r/ / d]lzg/L sfof{no k"FhLut c;f/ d;fGt c;f/ d;fGt
;DklQ / pks/0f hUuf ejg ;fdfgx? ;jf/L ;fwg lkmS:r/ pks/0f lgdf0f{ @)&& @)&^
;l~rt x|f;s§L / xfgL
@)&% c;f/ #@ ;Ddsf] /sd – 26,807,200 167,717,129 57,968,713 87,294,963 73,419,909 103,241,694 92,956,821 – – 609,406,429
;dLIff jif{sf] x|f; z'Ns – 2,390,242 44,844,498 43,226,001 24,494,365 16,370,693 55,794,768 1,954,581 – – 189,075,149
;dLIff jif{sf nflu xfgL – – – – – – – – – – –
l8:kf]hN; – – -4,378,015_ -4,829,667_ -81,448,969_ -1,585,198_ -11,342,121_ -1,900,089_ – – -105,484,060_
cGo – – -2,950,510_ – – – – – – – -2,950,510_
@)&^ c;f/ #! ;Ddsf] /sd /sd – 29,197,442 205,233,103 96,365,046 30,340,359 88,205,404 147,694,341 93,011,313 – – 690,047,009
;dLIff jif{sf] x|f; z'Ns – 5,443,429 64,980,761 43,125,620 27,664,848 18,142,827 63,754,717 13,225,815 – 236,338,018 –
;dLIff jif{sf x|f; – – – – – – – – – – –
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&&

l8:kf]hN; – -6,632,726_ -4,073,717_ -1,293,919_ -4,922,018_ -541,877_ -1,918,503_ -5,219_ – -19,387,980_ –

cGo – – – 2,648,025 – – – – – 2,648,025 –
127

@)&& c;f/ #! ;Ddsf] /sd – 28,008,145 266,140,147 140,844,772 53,083,189 105,806,355 209,530,555 106,231,909
106,231,909 – 909,645,072 –
af“sL csf]{ k[i7df===
===cl3Nnf] k[i7af6 lg/Gt/
128

$=!# ;DklQ tyf pks/0f /sd ?=

k§f ;DklQ sDKo'6/ / kmlg{r/ / d]lzg/L sfof{no k"FhLut

ljj/0f hUuf ejg ;fdfgx? ;jf/L ;fwg lkmS:r/ pks/0f lgdf{0f hDdf

@)&% c;f/ #@ ;Ddsf] /sd 380,254,769 70,950,772 509,145,182 150,555,355 153,239,673 105,314,083 338,394,970 58,976,540 17,574,382 1,784,405,725
@)&^ c;f/ #! ;Ddsf] /sd 439,028,757 216,974,858 829,681,057 184,737,640 234,581,589 120,524,874 552,235,393 35,285,729 7,215,308 2,620,265,205
@)&& c;f/ #! ;Ddsf] /sd 439,028,757 217,936,493 1,076,995,955 329,162,267 257,697,393 164,477,202 746,599,724 40,289,390 – 3,272,187,181
$=!# ;DklQ tyf pks/0f /sd ?=
a}+s
ljj/0f sDKo'6/ / kmlg{r/ / sfof{no k"FhLut c;f/ d;fGt c;f/ d;fGt
hUuf ejg k§f ;DklQ ;jf/L ;fwg d]lzg/L
;fdfgx? lkmS:r/ pks/0f lgdf0f{ @)&& @)&%
nfut
@)&% c;f/ #@ ;Ddsf] /sd 380,254,769 97,757,972 673,568,849 202,631,952 235,423,980 171,092,325 437,717,727 151,933,361 17,574,382 – 2,367,955,317
yk – – – – – – – – – – –
o; jif{ yk ul/Psf 58,773,988 148,414,328 347,237,725 71,455,866 112,839,801 27,649,004 230,206,811 21,933,885 6,779,888 – 1,025,291,296
k"hF Ls/0f – – 17,138,963 – – – – – -17,138,963_ – –
l8:kf]hN; – – -4,628,852_ -1,468,301_ -88,919,789_ -2,032,328_ -13,003,349_ -2,186,865_ – – -112,239,484_
;dfof]hg – – -2,950,510_ – – – 48,230,124 -48,230,124_ – – -2,950,510_
cGo – – – -3,526,537_ – -1,854,854_ -7,140,516_ -1,213,611_ – – -13,735,518_
@)&^ c;f/ #! ;Ddsf] /sd 439,028,757 246,172,300 1,030,366,175 269,092,980 259,343,992 194,854,147 696,010,798 122,236,645 7,215,308 – 3,264,321,101
yk
o; jif{ yk ul/Psf – – 322,020,616 178,974,966 52,328,700 54,872,662 259,566,910 11,699,000 – 879,462,854 –
k"hF Ls/0f – – 7,215,308 – – – – – -7,215,308_ – –
l8:kf]hN; – -17,776,371_ -4,222,435_ -1,470,105_ -6,880,000_ -629,857_ -2,111,365_ -5,650_ – -33,095,782_ –
;dfof]hg – – – -21,866_ – – – – -21,866_ –
cGo – 17,548,709 -17,548,709_ – – – -1,255,000_ 1,255,000 – – –
@)&& c;f/ #! ;Ddsf] /sd 439,028,757 245,944,638 1,337,830,954 446,597,841 304,770,827 249,096,953 952,211,343 135,184,995 – 4,110,666,308 –

k§f ;DklQ sDKo'6/ / kmlg{r/ / d]lzg/L sfof{no k"FhLut s"n c;f/ s"n c;f/
;DklQ / pks/0f hUuf ejg ;fdfgx? ;jf/L ;fwg lkmS:r/ pks/0f sfo{k|ult cGTo @)&& cGTo @)&^
;l~rt x|f;s§L / xfgL
@)&% c;f/ #@ ;Ddsf] /sd – 26,807,200 169,404,737 56,728,250 87,181,805 72,759,613 102,692,420 92,956,821 – – 608,530,846
;dLIff jif{sf] x|f; z'Ns – 2,390,242 43,791,524 40,408,571 23,459,719 14,660,213 55,794,768 – – – 180,505,037
;dLIff jif{sf nflu xfgL – – – – – – – – – – –
l8:kf]hN; – – -4,378,015_ -4,829,667_ -81,448,969_ -1,585,198_ -11,342,121_ -1,900,089_ – – -105,484,060_
cGo – – -2,950,510_ – – – – – – – -2,950,510_
@)&^ c;f/ #! ;Ddsf] /sd – 29,197,442 205,867,736 92,307,154 29,192,554 85,834,627 147,145,067 91,056,732 – – 680,601,313
;dLIff jif{sf] x|f; z"Ns – 5,443,429 63,808,393 38,573,633 26,525,733 14,788,977 63,754,717 10,270,943 – 223,165,826 223,165,826
;dLIff jif{sf nflu sdhf]/L – – – – – – – – – – –
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&&

l8:kf]hN; – -6,632,726_ -4,073,717_ -1,293,919_ -4,922,018_ -541,877_ -1,918,503_ -5,219_ -19,387,980_ –

cGo – – – 2,648,025 – – – – – 2,648,025 –
129

@)&& c;f/ #! ;Ddsf] /sd – 28,008,145 265,602,412 132,234,893 50,796,270 100,081,727 208,981,281 101,322,456 – 887,027,185
af“sL csf]{ k[i7df===
===cl3Nnf] k[i7af6 lg/Gt/
130

$=!# ;DklQ tyf pks/0f /sd ?=

k§f ;DklQ sDKo'6/ / kmlg{r/ / d]lzg/L sfof{no k"FhLut

ljj/0f hUuf ejg ;fdfgx? ;jf/L ;fwg lkmS:r/ pks/0f lgdf0f{ hDdf

@)&% c;f/ #@ ;Ddsf] /sd 380,254,769 70,950,772 504,164,112 145,903,702 148,242,175 98,332,713 335,025,307 58,976,540 17,574,382 1,759,424,471
@)&^ c;f/ #! ;Ddsf] /sd 439,028,757 216,974,858 824,498,438 176,785,825 230,151,438 109,019,520 548,865,731 31,179,912 7,215,308 2,583,719,788
@)&& c;f/ #! ;Ddsf] /sd 439,028,757 217,936,493 1,072,228,542 314,362,948 253,974,557 149,015,225 743,230,061 33,862,539 – 3,223,639,123
klxrfg ePsf l:y/ ;DklQ tyf sfof{no pks/0fsf] nfutnfO{ dfkg u/L n]vf°g ul/G5 . nfut dfkg ubf{ ;f] l:y/ ;DklQ tyf sfof{no pks/0f k|flKt jf lgdf{0fsf nflu ePsf k"FhLs[t ug{ ldNg] ;a}
vr{nfO{ ;f] ;DklQsf] nfutsf] ?kdf n]vf°g ul/G5 . pQm k|s[lt afx]ssf cGo vr{x?nfO{ vr{ ePs} cjlwdf k|f]befjL cfwf/df gfkmf gf]S;fg vftfdf n]vf°g ul/G5 .

l:y/ ;DklQ tyf sfof{no pks/0f laqmL ul/Pdf cyjf ;f] sf] k|of]uaf6 eljiodf s'g} klg cfly{s nfe lng g;lsg] cj:yf cf°ng ePdf ;f] ;DklQsf] lstfaL d"NonfO{ lg;u{ ug{] ul/G5 . o;/L lg;u{ ul/Fbf
;f]df x'g] kmfO{bf jf 3f6fnfO{ gfkmf gf]S;fg vftfdf k|:t't ul/G5 .

a}+sn] l:y/ ;DklQ tyf sfof{no pks/0fnfO{ ;f]sf] cg'dflgt k|of]u cjlwsf] cfwf/df ;db/ x|f;s6\6L k|0ffnL (Straight Line Method) cg';f/ x|f;s6\6L ug{] u/]sf] 5 . a}+ssf ljleGg k|s[ltsf l:y/ ;DklQ
tyf sfof{no pks/0fsf] cg'dflgt pkof]u cjwL lgDg adf]lhd 5 M

;d"x pkof]uL cfo' -jif{df_

sDKo'6/ %
d]6n kmlg{r/ !)
sfof{no pks/0f !)
;jf/L ;fwg !)
sf7sf kmlg{r/ %
ejg %)
k§f ;DklQ !% jif{ jf k§f cjlw dWo]sf] sd cfo
?= !),))) eGbf sdsf] ;DklQnfO{ pgLx?sf] hlt;'s} cfo' ePklg vl/b ul/Psf] jif{df vr{df n]vf°g (Charged off to Revenue) ul/G5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 131

$=!$ Voflt tyf cd"t{ ;DklQ /sd ?=

;d"x
ljj/0f ;k\m6j]o/ c;f/ cGTo c;f/ cGTo
;fv cGo @)&& ;Dd @)&^ ;Dd
vl/b ul/Psf] gdf{0f ul/Psf]
nfut
@)&% ;fpg ! sf] cfwf/df 89,234,882 – 89,234,882
yk
clwu|x0f 84,927,088 – 84,927,088
k"hF Ls/0f
l8:kf]hN;
;dfof]hg
@)&^ c;f/ #! sf] /sd – 174,161,970 – – – 174,161,970
yk 18,263,015 18,263,015
clwu|x0f
k"hF Ls/0f
l8:kf]hN; cyjf lalqmsf nflu jlu{st[
;dfof]hg
@)&& c;f/ #! sf] /sd – 192,424,985 – – 192,424,985 –
kl/zf]wg
@)&% ;fpg ! sf] cfwf/df 36,529,372 – 36,529,372
36,529,372
;dLIff jif{sf] kl/zf]wg 24,149,488 – 24,149,480
l8:kf]hN;
;dfof]hg
@)&^ c;f/ #! sf] cfwf/df – 60,678,860 – – – 60,678,860
;dLIff jif{sf] kl/zf]wg 30,483,613 30,483,613
l8:kf]hN;
;dfof]hg
@)&& c;f/ #! sf] cfwf/df – 91,162,473
91,162,473 – – 91,162,473 –
k"lF hut sfo{sf] k|ult 14,573,823 14,573,823
g]6 a's Eofn'
@)&% c;f/ #@ ;Ddsf] /sd 52,705,510 52,705,510
@)&^ c;f/ #! ;Ddsf] /sd 113,483,110 113,483,110
@)&& c;f/ #! ;Ddsf] /sd 115,836,335 115,836,335
 132

$=!$ Voflt tyf cd"t{ ;DklQ /sd ?=

a}s
+
ljj/0f ;k\m6j]o/ c;f/ cGTo c;f/ cGTo
;fv cGo @)&& ;Dd @)&^ ;Dd
vl/b ul/Psf] gdf{0f ul/Psf]
nfut
@)&% ;fpg ! sf] cfwf/df – 85,887,747 – – – 85,887,747
ykM – – – –
clwu|x0f – 84,186,213 – – – 84,186,213
k"hF Ls/0f – – – – – –
l8:kf]hN;÷lals|sf nflu jlu{st[ – – – – – –
;dfof]hg – – – – – –
@)&^ c;f/ #! sf] /sd – 170,073,960 – – – 170,073,960
ykM – 17,358,055 – – 17,358,055 –
clwu|x0f – – – – – –
k"hF Ls/0f – – – – – –
l8:kf]hN;÷lals|sf nflu jlu{st[ – – – – – –
;dfof]hg – – – – – –
@)&& c;f/ #! sf] /sd – 187,432,015 – – 187,432,015 –
kl/zf]wg
@)&% ;fpg ! sf] cfwf/df – 36,055,756 – – – 36,055,756
;dLIff jif{sf] kl/zf]wg – 23,527,905 – – – 23,527,905
l8:kf]hN; – – – – – –
;dfof]hg – – – – – –
@)&^ c;f/ #! sf] cfwf/df – 59,583,661 – – – 59,583,661
;dLIff jif{sf] kl/zf]wg – 29,572,644 – – 29,572,644 –
l8:kf]hN; – – – – – –
;dfof]hg – – – – – –
@)&& c;f/ #! sf] cfwf/df – 89,156,305 – – 89,156,305 –
k"hF Lut sfo{sf] k|ult 14,573,823 14,573,823
g]6a's Eofn'
@)&% c;f/ #@ ;Ddsf] /sd 49,831,991 49,831,991
@)&^ c;f/ #! ;Ddsf] /sd 110,490,299 110,490,299
@)&& c;f/ #! ;Ddsf] /sd 112,849,533 112,849,533
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 133

$=!% :yug s/ /sd ?=

;d"x a}+s
o; cf=j=sf] s/ ;DklQ
o; jif{ ut jif{ o; jif{ ut jif{
:yug s/ ;DklQ – – – –
:yug s/ bfloTj -295,103,449_ -175,040,445_ -298,133,395_ -178,272,826_
v'b /sd 295,103,449 175,040,445 298,133,395 178,272,826

/sd ?=
;d"x a}+s
cf=j @)&^÷&& :yug s/ :yug s/ v'b :yug s/ :yug s/ :yug s/ v'b :yug s/
;DklQ bfloTj ;DklQ -bfloTj_ ;DklQ bfloTj ;DklQ -bfloTj_
c:yfoL leGgtfsf] cfwf/df :yug s/
a}s
+ tyf ljQLo ;+:yfnfO{ shf{ – – – – – –
u|fxsnfO{ shf{ – – – – – –
nufgL ;DklQ – – – – – –
nufgL ;'/If0f kq 420,777 -190,467,273_ -190,046,496_ -190,467,273_ -190,467,273_
;DklQ / pks/0f – -191,580,442_ -191,580,442_ – -191,077,140_ -191,077,140_
sd{rf/Lsf] kl/eflift nfe of]hgf 49,474,842 -3,446,285_ 46,028,557 46,687,158 -3,446,285_ 43,240,874
k§f bfloTj 38,930,392 – 38,930,392 38,758,556 – 38,758,556
Jojf:yfx? 1,564,540 – 1,564,540 1,411,588 – 1,411,588
cGo c:yfoL leGgtf – – –
c:yfoL leGgtfdf :yug s/ 90,390,551 -385,494,000_ -295,103,449_ 86,857,303 -384,990,698_ -298,133,395_
Deferred Tax on Carry Forward of – – – – –
Unused Tax Losses
s/sf] b/df ePsf] kl/jt{gsf – – – – –
cfwf/df :yug s/
@)&& c;f/ #! ldlt;Dd sf] v'b – – – – -298,133,395_
:yug s/ ;DklQ÷bfloTj
@)&^ ;fpg ! ldlt;Dd sf] cfwf/df – – – – 178,272,826
:yug s/ -;DklQ_÷bfloTj
o; jif{ >[hgf ePsf]÷-lkmtf{ ePsf]_ – – – – -119,860,570_
gfkmf cyjf gf]S;fgdf n]vf°g – – – – 30,324,712
ePsf] :yug s/ vr{÷-cfDbfgL_
cGo lj:t[t cfDbfgLdf n]vf°g – – – – 76,856,169
ePsf] :yug s/ vr{÷-cfDbfgL_
O{lSj6Ldf k|ToIf n]vf°g ePsf] – – – – 12,679,688
:yug s/ vr{÷-cfDbfgL_
 134

/sd ?=
;d"x a}+s
cf=j @)&^÷&& :yug s/ :yug s/ v'b :yug s/ :yug s/ :yug s/ v'b :yug s/
;DklQ bfloTj ;DklQ -bfloTj_ ;DklQ bfloTj ;DklQ -bfloTj_
c:yfoL leGgtfsf] cfwf/df :yug s/
a}s
+ tyf ljQLo ;+:yfnfO{ shf{
u|fxsnfO{ shf{ – – – – – –
nufgL ;DklQ – – – – – –
nufgL ;'/If0f kq 2,398,542 -120,039,420_ -117,640,878_ – -120,039,420_ -120,039,420_
;DklQ / pks/0f -132,553,634_ -132,553,634_ – -131,805,939_ -131,805,939_
sd{rf/Lsf] kl/eflift nfe of]hgf 56,091,168 – 56,091,168 54,679,213 – 54,679,213
k§f bfloTj 19,062,898 – 19,062,898 18,893,320 – 18,893,320
Jojf:yfx? – – – – – –
cGo c:yfoL leGgtf – – – – – –
c:yfoL leGgtfdf :yug s/ 77,552,608 -252,593,054_ -175,040,445_ 73,572,533 -251,845,359_ -178,272,826_
Deferred Tax on Carry Forward – – – – – –
of Unused Tax Losses
s/sf] b/df ePsf] kl/jt{gsf – – – – – –
cfwf/df :yug s/
@)&& c;f/ #! ldlt;Dd sf] v'b – – -175,040,445_ – – -178,272,826_
:yug s/ ;DklQ÷bfloTj
@)&^ ;fpg ! ldlt;Dd sf] cfwf/df – – 2,799,908 – – 2,814,629
:yug s/-;DklQ_÷bfloTj
o; jif{ >[hgf ePsf]÷-lkmtf{ ePsf]_ – – -177,840,353_ – – -175,458,196_
gfkmf cyjf gf]S;fgdf n]vf°g ePsf] – – – – – -48,817,056_
:yug s/ vr{÷-cfDbfgL
cGo lj:t[t cfDbfgLdf n]vf°g ePsf] – – – – –
126,641,140
:yug s/ vr{÷-cfDbfgL_
O{lSj6Ldf k|ToIf n]vf°g ePsf] :yug – – – – – –
s/ vr{÷-cfDbfgL_
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 135

$=!^ cGo ;DklQx? /sd ?=

;d"x
ljj/0f
o; jif{
lalqmsf nflu /flvPsf] ;DklQ –
cGo u}/ a}l+ s· ;DklQ –
Bills Receivable –
Accounts Receivable 760,471,383
cflh{t cfo –
clu|d e'QmfgL / lgIf]k 481,175,160
cfos/ w/f}6L 131,233,912
:yug sd{rf/L vr{ 1,405,749,568
cGo 280,250,616
hDdf 3,058,880,639
a}+s
ut jif{ o; jif{ ut jif{
– – –
– – –
– – –
764,589,553 759,993,322 752,688,696
– – –
444,313,113 459,709,083 442,165,691
81,826,222 131,233,912 80,262,628
801,667,605 1,405,749,568 801,667,605
137,320,886 237,418,479 136,830,800
2,229,717,379 2,994,104,363 2,213,615,420

$=!& a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
dgL dfs]6{ lgIf]k – – – –
cGt/ a}l+ s· ;fk6L 5,841,578,233 4,780,864,384 – 4,780,864,384
a}s
+ tyf ljQLo ;+:yfaf6 cGo lgIf]k 7,634,430,869 10,848,311,378 9,271,522,999 9,147,060,409
Settlement and Clearing – – – –
cGo – – – –
hDdf 13,476,009,102 15,629,175,761 9,271,522,999 13,927,924,793

:yfgLo ljQLo ;+:yfn] a}+ssf] vftfdf /fv]sf] df}Hbft o;df k|:t't ul/Psf] 5 . cGt/ a}+s ;fk6L, cGt/ a}+s lgIf]k, lSnol/ª\ vftfdf /x]sf] Aofn]G;
;fy} cGo a}+s tyf ljQLo ;+:yfdf /x]sf] afFsL /sd o;df k|:t't ul/Psf] 5 .

$=!* g]kfn /fi6« a}+snfO{ ltg{ afFsL /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
g]kfn /fi6« a}s
+ af6 k'g/shf{ – 314,541,457 – 314,541,457
:yfoL t/ntf ;'ljwf – – – –
g]kfn /fi6« a}s+ af6 clGtd C0fbftf ;'ljwf – – – –
k'gM vl/b ;Demf}tfdf laqmL ul/Psf] lwQf]kq – – – –
g]kfn /fi6« a}s + nfO{ ltg{ afFsL cGo /sd – – – –
hDdf – 314,541,457 – 314,541,457

g]kfn /fi6« a}+snfO{ e'QmfgL x'g] /sddf k"glj{Q ;'ljwfx?, :yfoL t/ntf ;'ljwf, nf:6 l/;f]6{sf] C0fbftf, lalqm tyf k"g{vl/b ;Demf}tf, / g]kfn /fi6«
a}+saf6 lgIf]k /sd ;dfj]z ul/Psf] 5 .
 136

$=!( Jo'TkGg ljQLo pks/0f /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Jofkf/sf] nflu /flvPsf]
Jofhb/ :jfk – – – –
d'bf| :jfk – – – –
clu|d ljlgdo ;Demf}tf – – – –
cGo – – – –
hf]lvd Joj:yfkgsf nflu /flvPsf] – – – –
Jofhb/ :jfk – – – –
d'bf| :jfk – 3,011,871,101 – 3,011,871,101
clu|d ljlgdo ;Demf}tf 5,601,039,423 3,901,537,833 5,601,039,423 3,901,537,833
cGo – – – –
hDdf 5,601,039,423 6,913,408,934 5,601,039,423 6,913,408,934

Jo'TkGg pks/0fsf] Pp6f dxTjk'0f{ c+z ;+:yfut u|fxsx?nfO{ hf]lvd Joj:yfkg ;DaGwL ;]jf lbg /flvPsf] 5 . lo pks/0fx? a}+sn] cfÇgf] 6«]hl/
;DaGwL sfo{sf] nflu k|of]u ub{5 . hf]lvd Joj:yfkgsf] b[li6sf]0faf6, Jo'TkGg ;DklQx¿sf] hDdf /sd / Jo'TkGg bfloTjx¿sf] hDdf /sdnfO{
ldnfP/ ljZn]if0f ug'{k5{, h'g\ NFRS cg';f/ ljj/0fdf 5'§} k|:t't ul/G5 .

$=@) u|fxsaf6 lgIf]k /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
skf]/{ 6] u|fxs
d'2lt lgIf]k 42,068,400,392 37,652,210,607 42,068,400,392 37,652,210,607
sn lgIf]k 11,011,653,316 20,162,604,131 12,300,147,398 20,162,604,131
rNtL lgIf]k 19,139,929,099 13,183,449,957 19,139,929,099 13,183,449,957
cGo 376,979,661 367,036,302 376,979,661 384,799,646
JolQmut u|fxs
d'2lt lgIf]k 51,650,937,764 40,719,457,748 51,650,937,764 40,719,457,748
sn lgIf]k 75,494,968,065 58,946,886,879 74,537,338,946 58,375,134,357
rNtL lgIf]k 958,460,108 921,519,416 958,460,108 921,519,416
cGo 598,191,090 29,234,735 598,191,090 29,234,735
hDdf 201,299,519,496 171,982,399,774 201,630,384,459 171,428,410,596
k|fKt lgIf]kdf e'QmfgLof]Uo cflh{t Jofh ;dfj]z 5 .

$=@)=! u|fxsaf6 lgIf]k /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
g]kfnL ?k}oF f 199,270,473,475 161,859,621,233 199,601,338,439 161,305,632,055
ef/tLo ?k}oF f – – – –
cd]l/sg 8n/ 2,024,821,017 7,446,132,107 2,024,821,017 7,446,132,107
kfp08 :6ln{ª 789,221 8,292,387 789,221 8,292,387
o"/f] 2,885,827 2,667,748,340 2,885,827 2,667,748,340
hfkflgh P]g 37,284 – 37,284 –
lrlgofF o'cfg – – – –
cGo 512,671 605,708 512,671 605,708
hDdf 201,299,519,496 171,982,399,774 201,630,384,459 171,428,410,596
l/kf]l6{ª ldltdf /x]sf] ljleGg d'b|f sf] g]kfnL ljlgdo b/ cg';f/sf] /sdnfO{ cfwf/ dfg]/ lgIf]k u0fgf ul/Psf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 137

$=@! ;fk6L (Borrowing) /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
:jfb]zL ;fk6L
g]kfn ;/sf/ – – – –
cGo ;+:yf – – – –
hDdf – – – –
hDdf
hDdf – – – –
ljb]zL ;fk6L
ljb]zL a}s
+ tyf ljQLo ;+:yf – – – –
ax'klIfo ljsf; a}s
+ x? – – – –
cGo ;+:yfx? – – – –
hDdf – – – –
hDdf
hDdf – – – –

$=@@ Joj:yf /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Provision for Redundancy – – – –
k'gM ;+/rgfsf] lglDt Joj:yf – – – –
sfg'gL / cfos/ ;DaGwL d'2f – – – –
Onerous Contracts – – – –
hDdf – – – –

$=@@=! Joj:yfdf ePsf] 36a9 /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;fpg ! ut];Ddsf] Aofn]G;
cf=j sf] yk Joj:yf – – – –
cf=j sf] vr{ ePsf] Joj:y – – – –
cf=j sf] lkmtf{ ePsf] Joj:yf – – – –
Unwinding of Discount – – – –
c;f/ cGTosf] df}Hbft – – – –
 138

$=@# cGo bfloTjx? /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
sd{rf/Lsf] nflu kl/eflift nfe bfloTj 2,622,255 12,689,557 – 8,521,426
bL3{sflng sd{rf/Lsf] ljbf ;DaGwLsf] bfloTj -29,311,207_ 157,788,596 -36,526,496_ 155,623,861
cNksflng sd{rf/Lsf] ljbf ;DaGwLsf] bfloTj – – – –
ltg{ afFsL ljN; 171,736,718 83,428,924 171,736,718 83,428,924
Creditors and Accruals 1,336,218,079 1,043,726,379 1,325,212,460 1,038,017,946
lgIf]kdf ltg{ afFsL Jofh – – – –
;fk6Ldf ltg{ afFsL Jofh – 337,494 – –
:yug cg'bfg ;DaGwL bfloTj – – – –
e'Q
' mfg gePsf] nfef+z 159,953,565 90,597,534 159,953,565 90,597,534
ljQLo k§f ;DaGwL bfloTj – – – –
e'QmfgL lbg afFsL sd{rf/L af]g; 521,662,936 510,634,953 488,588,328 493,417,301
cGo 4,899,461,108 3,331,262,440 4,782,526,540 3,306,705,896
hDdf 7,062,343,453 5,230,465,876 6,891,491,116 5,176,312,888

sd{rf/L nfe ;DaGwL bfloTjx? h:t} pkbfg bfloTj, nfdf] ;]jf labfsf] bfloTj, cNksflng sd{rf/L nfe O{TofbL, k|fKt gePsf] cfDbfgL, ltg{ afFsL
nfef+z h:tf bfloTjx? of] lzif{s cGtu{t pNn]v ul/Psf] 5 . nfdf] ;]jf labf cGtu{t la/fdL labf / jflif{s labf k5{g\ .

ljbf / pkbfgsf] nflu ljlgof]lht /sdsf] k|s6Ls/0f cg';'rL %=@$ df k|:t't ul/Psf] 5 .

$=@#=! ljQLo cj:yfsf] ljj/0fdf n]vf°g ePsf] kl/eflift nfe bfloTj /sd ?=
;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
u}/ of]ubfgdf cfwfl/t kl/eflift nfe bfloTjsf] jt{dfg d"No – 155,623,861 – 155,623,861
of]ubfgdf cfwfl/t kl/eflift nfe bfloTjsf] jt{dfg d"No 310,554,303 139,784,101 300,716,760 139,784,101
bfloTjsf] jt{dfg s'n d"No 310,554,303 273,010,949 300,716,760 295,407,962
of]hgf ;DklQsf] Fair Value 337,243,256 131,262,675 337,243,256 131,262,675
v'b bfloTjsf] jt{dfg d"No -26,688,953_ 164,145,287 -36,526,496_ 164,145,287
kl/eflift nfe bfloTj -26,688,953_ 164,145,287 -36,526,496_ 164,145,287

$=@#=@ of]hgf ;DklQ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
O{lSj6L ;'/If0f kq – – – –
;/sf/L aG8 – – – –
a}s
+ lgIf]k – – – –
cGo 337,243,256 131,262,675 337,243,256 131,262,675
hDdf 337,243,256 131,262,675 337,243,256 117,969,786
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 139

$=@#=# kl/eflift nfe bfloTjsf] jt{dfg d"Nodff kl/jt{g /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
cf=j sf] ;'?jftdf bfloTjsf] Fair Value 295,407,962 142,768,413 295,407,962 142,768,413
ljdflÍs nfe÷gf]S;fg -75,435,968_ -17,772,864_ -75,435,968_ -17,772,864_
of]hgfaf6 k|fKt nfe -26,806,870_ -22,466,114_ -26,806,870_ -22,466,114_
jt{dfg ;]jf nfut / Jofh 117,389,179 37,254,666 107,551,636 37,254,666
cf=j sf] cGTodf bfloTjsf] Fair Value 310,554,303 271,280,548 300,716,760 271,280,548

$=@#=$ of]hgf ;DklQsf] jt{dfg d"Nodf ultljlw /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
cf=j sf] ;'?df of]hgf ;DklQsf] Fair Value 131,262,675 117,969,786 131,262,675 117,969,786
of]hgfdf ul/Psf] of]ubfg 201,880,697 27,795,221 201,880,697 27,795,221
of]hgfn] lt/]sf] nfe -9,900,973_ -22,466,114_ -9,900,973_ -22,466,114_
ljdflÍs nfe÷gf]S;fg -4,179,346_ -1,072,772_ -4,179,346_ -1,072,772_
of]hgf ;DklQsf] cg'dflgt k|ltkmn 18,180,203 9,036,554 18,180,203 9,036,554
cf=j sf] cGTodf of]hgf ;DklQsf] Fair Value 337,243,256 131,262,675 337,243,256 131,262,675

$=@#=% cfDbfgL ljj/0fdf n]vf°g ul/Psf] vr{ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
jt{dfg ;]jf nfut 84,991,274 52,275,161 84,991,274 52,275,161
Jofh vr{ 4,380,159 42,479,845 4,380,159 42,479,845
of]hgf ;DklQdf cg'dflgt nfe -44,523,260_ -9,036,554_ -44,523,260_ -9,036,554_
cfDbfgL ljj/0fdf n]vf°g ul/Psf] vr{ 44,848,173 85,718,452 44,848,173 85,718,452

$=@#=^ cGo lj:t[t cfDbfgLdf n]vf°g ul/Psf] vr{ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
ljdflÍs nfe÷gf]S;fg -26,733,362_ -16,700,092_ -26,733,362_ -16,700,092_
cGo lj:t[t cfDbfgLdf n]vf°g ul/Psf] vr{ -26,733,362_ -16,700,092_ -26,733,362_ -16,700,092_

$=@#=& ljdfl°s cg'dfgx? /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Discount b/ 9µ 8µ 9µ 8µ
tna a9f]Tt/L b/ 5µ 8µ 5µ 8µ
Withdrawal b/ 5µ ** 5µ **
of]hgf ;DklQsf] cg'dflgt k|ltkmn 9µ 8µ 9µ 8µ
#) jif{;Dd pd]/ 5µ 29µ 5µ 29µ
#! b]lv $% jif{;Dd pd]/ 5µ 30µ 5µ 30µ
$% jif{eGbf dfly pd]/ 5µ 13µ 5µ 13µ
 140

$=@$ lgisfzg ul/Psf] C0fkq /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
gfkmf / gf]S;fg dfkm{t Fair Value df hf/L ul/Psf] C0f kq – – – –
kl/Zff]lwt nfut hf/L ul/Psf] C0f kq 9,655,637,044 7,710,097,099 9,655,637,044 7,710,097,099
hDdf 9,655,637,044 7,710,097,099 9,655,637,044 7,710,097,099

a}+s;Fu ljleGg kfFrj6f aSof}tf C0fkqx? /x]sf] 5 . h;dWo] %) s/f]8 ?k}ofFsf] …&=@% k|ltzt PgcfO;L Plzof C0fkq @)&&, # ca{ ?k}ofFsf]
( k|ltzt PgcfO;L Plzof C0fkq @)*!÷*@, b'O{ ca{ $) s/f]8 %) nfv ?k}ofFsf] PgcfO;L Plzof @)*%÷*^ / Ps ca{ *# s/f]8 ?k}ofsf]
PgcfO;L Plzof l8a]~r/ @)*@÷*#, Ps ca{ ($ s/f]8 $) nfv ?k}ofFsf] PgcfO;L Plzof @)*#÷*$ /x]sf] 5 . C0fkq ;DalGwt lj:t[t
hfgsf/L %=@=@ -c_ -u_ df pknAw 5 .

$=@$ lgisfzg ul/Psf] C0fkq -kl/kSjtf_ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Ps jif{leq 500,000,000 – 500,000,000 –
Ps jif{a9L / b'Oj{ if{eGbf sd – – – –
b'O{ jif{ a9L tLg jif{eGbf sd – 500,000,000 – 500,000,000
tLg jif{ a9L rf/ jif{eGbf sd – – – –
rf/ jif{ a9L kfFr jif{eGbf sd – – – –
kfFr jif{eGbf a9L 7,234,688,000 7,234,688,000 7,234,688,000 7,234,688,000
hDdf 7,734,688,000 7,234,688,000 7,734,688,000 7,734,688,000

$=@% ;'/If0f g/flvPsf] ;xfos cfjlws bfloTj /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
lkmtf{ x'g] cu|flwsf/ z]o/ – – – –
kmtf{ gx'g] Cumulative cu|flwsf/ z]o/ – – – –
cGo – – – –
hDdf
hDdf – – – –
l/kf]l6{ª ldlt;Dd a}+ssf] s'g} ;xfos bfloTjx? 5}g .

$=@^ z]o/ k"FhL /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
z]o/ k"hF L
;fwf/0f z]o/x? 9,717,651,568 8,834,228,698 9,717,651,568 8,834,228,698
kl/jt{gLo cu|flwsf/ k|fylds z]o/x? – – – –
lkmtf{ gx'g] cu|flwsf/ z]o/x? -O{lSj6L sDkf]gG] 6 dfq_ – – – –
e'tmfgL ldlt gePsf C0fkq -O{lSj6L sDkf]gG] 6 dfq_ – – – –
hDdf 9,717,651,568 8,834,228,698 9,717,651,568 8,834,228,698
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 141

$=@^=! ;fwf/0f z]o/x? /sd ?=

a}+s
ljj/0f
o; jif{ ut jif{
clws[t k'hF L
L
!)) ?k}ofFsf **,$)),))) lsQf ;fwf/0f z]o/x? -@)&%÷&^_
!)) ?k}ofFsf (&,%)),))) lsTff ;fwf/0f z]o/x? -@)&^÷&&_

hf/L k"hF L
L
!)) ?k}ofFsf **,#$@,@*& lsQf ;fwf/0f z]o/x? -@)&%÷&^_ 8,834,228,698
!)) ?k}ofFsf (&,!&^,%!% lsTff ;fwf/0f z]o/x? -@)&^÷&&_ 9,717,651,568

r'Qmf k"hF L
L
!)) ?k}ofFsf **,#$@,@*& lsQf ;fwf/0f z]o/x? -@)&%÷&^_ 8,834,228,698
!)) ?k}ofFsf (&,!&^,%!% lsQf ;fwf/0f z]o/x? -@)&^÷&&_ 9,717,651,568

$=@^=@ ;fwf/0f z]o/x? /sd ?=

a}+s
ljj/0f o; jif{ ut jif{
k|ltzt /sd k|ltzt /sd
cfGtl/s :jfldTj
g]kfn ;/sf/
s ju{sf cg'dltk|fKt ;+:yfx?
cGo O{hfhtkq k|fKt ;+:yfx?
cGo ;+:yfx? 5=87 570,038,800 6=03 532,291,800
;j{;fwf/0f 94=13 9,147,612,768 94=97 8,301,936,898
cGo
ljb]zL :jfldTj
hDdf 100 971,765,156,824 100 8,834,228,698

)=% k|ltzt jf ;f] eGbf a9L :jfldTj ePsf z]o/wgLsf] ljj/0f #! c;f/ @)&& ;Dd
qm=;= z]o/wgLsf] gfd, y/ k|ltzt -µ_
1 czf]s s'df/ cu|jfn 6=41µ
2 lqnf]s rGb cu|jfn 5=34µ
3 /fdrGb| ;+3O{ 4=41µ
4 ;'efif rGb| ;+3O{ 4=37µ
5 cg'h cu|jfn 3=19µ
6 nf]sdfGo uf]N5f 3=10µ
7 ho>L uf]N5f 2=59µ
8 hubLz k|;fb cu|jfn 2=53µ
9 uf]ljGbnfn ;+3O{ 2=13µ
10 lj/]Gb| s'df/ ;+3O{ 1=97µ
11 cIfo uf]Nofg 1=94µ
12 d~h' cu|jfn 1=78µ
13 t'n;L/fd cu|jfn 1=78µ
14 ;+lrtf cu|jfn 1=78µ

af“sL csf]{ k[i7df===

 142

===cl3Nnf] k[i7af6 lg/Gt/

)=% k|ltzt jf ;f] eGbf a9L :jfldTj ePsf z]o/wgLsf] ljj/0f #! c;f/ @)&& ;Dd
qm=;= z]o/wgLsf] gfd, y/ k|ltzt -µ_
15 lgs'~h cu|jfn 1=76µ
16 g]kfn nfO{km OG:of]/]G; s=ln 1=15µ
17 jf;'b]j uf]Nofg 0=98µ
18 clk{t cu|jfn 0=96µ
19 piff cu|jfn 0=96µ
20 lgd{n s'df/ cu|jfn 0=94µ
21 sljtf ;+3O{ 0=91µ
22 ljzfn cu|jfn 0=82µ
23 k|'8]lG;on Soflk6n Dofg]hd]G6 s=ln= 0=76µ
24 cgGt s'df/ uf]Nofg 0=62µ
25 zlQm s'df/ uf]Nofg 0=62µ
26 lbjfs/ uf]N5f 0=51µ

$=@& hu]8f sf]if /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
j}wflgs ;fwf/0f hu]8f sf]if 3,117,001,069 2,451,871,304 3,049,516,877 2,429,809,484
;6xL 36a9 sf]if 39,579,316 39,007,260 39,579,316 39,007,260
;+:yfut ;fdflhs pQ/bfloTj sf]if 42,158,073 44,197,684 41,744,853 43,094,593
k"hF L lkmtf{ hu]8f sf]if 1,100,000,000 416,666,667 1,100,000,000 416,666,667
lgofdgsf/L sf]if 704,604,675 727,646,318 704,604,675 727,646,318
nufgL ;dfof]hg sf]if 150,000,000 56,204,010 150,000,000 56,204,010
k"hF Lut hu]8f sf]if – – – –
;DklQ k'gd{N" of°g sf]if – – – –
Fair Value sf]if 440,709,687 280,091,979 440,709,687 280,091,979
nfef+z ;lds/0f sf]if – – – –
ljdflÍs nfe – – – –
ljif]z hu]8f sf]if – – – –
cGo hu]8f sf]if 28,864,064 -2,791,242_ 22,550,023 -3,894,334_
hDdf 5,622,916,885 4,012,893,979 5,548,705,431 3,988,625,977

;fwf/0f hu]8f sf]if

;fwf/0f hu]8f sf]if a}s
+ tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] lgofdsLo Joj:yf;Fu ;DalGwt /x]sf] 5 . o; cGtu{t v'b gfkmfsf] @)µ /sd ;fwf/0f
hu]8f sf]ifsf nflu 5'6o\ fpg'kg]{ Joj:yf ul/Psf] 5 . hu]8f sf]if r'Qmf k"hF Lsf] bf]Aa/ / To;kl5 v'b gfkmfsf] !) k|ltzt gx'bF f;Dd 5'6o\ fpg'kg]{ x'G5 .

;6xL 36a9 sf]if
g]kfn /fi6« a}+ssf] PsLs[t lgb]{zgsf] Joj:yf cg';f/ ;6xL 36a9 sf]if sfod /flvPsf] 5 . ljb]zL d'b|fnfO{ l/kf]6{ ug]{ d'b|fdf kl/jt{g ubf{ j}b]lzs
ljlgdo k'gd{"Nof+sg nfesf] @% k|ltzt 5'6\ofpg'kg]{] lgofdsLo k|fjwfg /x]sf] 5 . of] sf]if o:tf] nfesf] jiff}{+b]lvsf] ;+ro xf] .

;+:yfut ;fdflhs pQ/bfloTj sf]if
g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd v''b gfkmfsf] !µ ;+:yfut ;fdflhs pQ/bfloTjsf nflu ljlgof]hg ul/Psf] 5 .

lgofdgsf/L sf]if
NFRS nfu" ubf{sf] kl/0ffd :j?k ;l~rt gfkmfdf k/]sf] k|efjaf6 cfPsf] /sd lgofdgsf/L sf]ifdf /flvPsf] 5 .

/fi6« a}+ssf] lgb]{lzsf $-#_-v_-!_ cg';f/ cflZjg d;fGt @)&& ;Dd ;+sng Jofh cfDbfgLnfO{ lgodsf/L hu]8f sf]ifdf ?kfGt/ ug'{ kg]{ 5}g .
t;y{, cflZjg d;fGtdf ;+sng Jofh cfDbfgL ? @&#,*!%,(%^ nfO{ lgodsf/L hu]8f sf]ifdf ?kfGt/ ul/Psf] 5}g .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 143

$=@* ;Defljt bfloTj / k|ltj4tf /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;Defljt bfloTj / k|ltj4tf 10,203,808,593 10,228,282,457 10,203,808,593 10,228,282,457
Undrawn and Undisbursed Facilities 7,388,134,506 5,341,727,719 7,388,134,506 5,341,727,719
k"hF Lut k|ltj4tf – 97,818,133 960,715 97,818,133
k§f -nLh_

k|ltj4tf – – – –
d'2f dfldnf 314,263,531 273,441,319 314,263,531 273,441,319
hDdf 17,906,206,630 15,941,269,628 17,907,167,345 15,941,269,628

$=@*=! ;Defljt bfloTj /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Acceptance and Documentary Credit 5,838,412,416 1,682,734,336 5,838,412,416 5,979,991,080
;+sngdf /x]sf] lanx? 65,996,372 37,117,990 65,996,372 37,117,990
cu|Ld ljlgdo ;Demf}tf 3,960,311,580 – 3,960,311,580 3,901,537,833
hdfgtx? 339,088,224 4,606,892,298 339,088,224 309,635,553
k|Tofe"lt k|ltj4tf – – – –
cGo k|ltj4tf – – – –
hDdf 10,203,808,593 6,326,744,624 10,203,808,593 10,228,282,457

$=@*=@ Undrawn and Undisbursed Facilities /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Undrawn and Undisbursed Facilities – – – –
cl3 ljsif{sf] pkof]u gul/Psf] l;df 6,533,757,218 5,341,727,719 6,533,757,218 5,341,727,719
qm]l86 sf8{sf] pkof]u gul/Psf] l;df 854,377,288 – 854,377,288 –
k|lttkqsf] pkof]u gul/Psf] l;df – – – –
hdfgt pkof]u gul/Psf] l;df – – – –
hDdf 7,388,134,506 5,341,727,719 7,388,134,506 5,341,727,719

k"FhLut vr{ a}+ssf] ;DalGwt lgsfoaf6 cg'df]bg ePsf] 5 . t/ cfly{s ljj/0fdf k|jwfg ul/Psf] 5}g .

$=@*=# kF"hLut k|ltj4tf /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;DklQ / pks/0fsf] ;DaGwdf kFh" Lut k|ltj4tfx?
cg'df]lbt / cg'alGwt 960,715 59,771,345 960,715 59,771,345
cg'df]lbt t/ cg'alGwt gePsf – 38,046,788 – 38,046,788
hDdf 960,715 97,818,133 960,715 97,818,133
cd"t{ ;Dkltsf] ;DaGwdf s'n k|ltj4tfx?
cg'df]lbt / cg'alGwt
cg'df]lbt t/ cg'alGwt gePsf
hDdf – – – –
s'n 960,715 97,818,133 960,715 97,818,133

k"FhL k|ltj4tfdf zfvf lj:tf/sf nflu laqm]tf;Fu ul/Psf] ;Demf}tf ;dfj]z ul/Psf] x'G5 .
 144

$=@*=$ k§f -nLh_ k|ltj4tf /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;~rflnt 7]Ssf k|ltj4tf
/2 ug{ gldNg] ;~rfng nLh cGtu{t eljZodf ltg'k{ g]{
Go"gtd lnh /sd, hxfF cfkm} nLhL /x]sf] 5
! jif{ eGbf a9L gx'g ] – – – –
! jif{ eGbf a9L t/ % jif{ eGbf a9L gx'g ] – – – –
% jif{ eGbf a9L
hDdf
hDdf – – – –
ljQ nLh k|ltj4tfx?
/2 ug{ gldNg] ;~rfng nLh cGtu{t eljZodf ltg'k{ g]{
Go"gtd lnh /sd, hxfF cfkm} nLhL /x]sf] 5
! jif{ eGbf a9L gx'g
]
! jif{ eGbf a9L t/ % jif{ eGbf a9L gx'g ] – – – –
% jif{ eGbf a9L – – – –
hDdf –
hDdf – – –
hDdf /sd –
/sd – – –
a}+sn] k|lj:6 u/]sf ;a} ;~rfngdf /x]sf lnhx?nfO{ ;"rgf cjlw lbP/ /2 ug{ ;S5 / a}+sn] l/kf]6{ ug]{ ldltdf s'g} ljQ lnh k|ltj4tfx?
/fv]sf] 5}g .

$=@*=% d'2f dfldnfx?

a}+ssf] d'2f dfldnf ;fdfGotof o;sf] ;fwf/0f sfo{If]q;Fu ;DalGwt /x]sf] 5 . d'2fx? d'Vou/L cfos/ tyf d"No clej[l4 s/sf] k|s[ltdf /x]sf 5g\
h;nfO{ gf]6 %=^=! Df lj:t[t ?kdf j0f{g ul/Psf] 5 . u|fxsx?af6 a/fdb ul/Psf] ;Dklt;Fu ;DalGwt /x]/ g]kfnsf ljleGg cbfntdf km};nf x'g
afFsL /x]sf d'2fx? ;dfj]z ul/Psf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 145

$=@( Jofh cfDbfgL /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
gub tyf gub ;dfg 34,052,668 125,349,509 29,908,180 123,274,429
g]kfn /fi6« a}s
+ df /x]sf] d}Hbft 7,587,367 1,694,341 7,587,367 1,694,341
a}s
+ tyf ljQLo ;+:yf;Fu Kn];d]G6 56,435,320 114,098,945 54,262,969 62,815,153
a}s+ tyf ljQLo ;+:yfnfO{ shf{ tyf ;fk6L 624,895,954 729,863,869 814,108,995 839,186,076
u|fxsnfO{ shf{ tyf ;fk6L 19,583,196,103 18,021,107,751 18,648,784,900 17,513,647,049
nufgL ;'/If0fkq 958,033,176 654,560,462 908,607,508 631,573,422
sd{rf/LnfO{ shf{ tyf ;fk6L 260,055,757 173,403,149 260,055,757 173,403,149
cGo – – – –
s'n Jofh cfDbfgL 21,524,256,346 19,820,078,025 20,723,315,676 19,345,593,620

g]kfn /fi6« a}+sn] Hff/L u/]sf] Jofh cfo dfGotf lgb]{lzsf cg';f/ ? 10,647,270 sf] cflh{t JofhnfO{ lstfadf n]lvPsf] / clh{t Jofhaf6 ;dfof]hg
ul/Psf] .

$=#) Jofh vr{ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
a}s
+ tyf ljQLo ;+:yfnfO{ ltg{ afFsL 526,339,309 256,025,671 87,475,675 140,143,697
g]kfn /fi6« a}s
+ nfO{ ltg{ afFsL 27,328,752 33,014,461 27,328,752 33,014,461
u|fxsaf6 lgIf]k 11,917,562,446 11,673,241,301 12,076,359,623 11,649,653,589
;fk6L – – – –
hf/L ul/Psf] C0fkq 927,319,917 562,749,287 927,319,917 562,749,287
;'/If0f g/flvPsf] ;fxfos cfjlws bfloTj – – – –
cGo – – – –
s'n Jofh vr{ 13,398,550,425 12,525,030,719 13,118,483,968 12,385,561,034

$=#! z'Ns tyf sldzg cfDbfgL /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
k|zf;lgs shf{ z'Ns 1,905,264,812 1,262,202,198 1,818,525,488 1,287,889,853
;]jf z'Ns 39,249,352 236,057,965 39,249,352 236,057,965
sG;f]l{ 6od z'Ns – 17,746,349 – 17,746,349
k|ltj4tf z'Ns 15,201,479 17,566,514 15,201,479 17,566,514
l8l8÷l6l6÷l:jÇ6 z'Ns 14,475,205 23,182,281 14,475,205 23,182,281
qm]l86 sf8{÷P6LPd hf/L tyf gljs/0f z'Ns 438,969,908 225,784,877 438,969,908 225,784,877
k"j{ e'QmfgL / :jfk z'Ns 40,485,562 42,066,320 40,485,562 42,066,320
OGe]i6d]G6 a}l+ s· z'Ns 38,889,680 25,541,325 – –
;Dklt Joj:yfkg z'Ns 27,199,279 17,696,927 – –
a|fs
] /]h z'Ns – – – –
/]ld6\ofG; z'Ns 37,418,919 64,496,763 37,418,919 64,496,763
k|lttkqdf sldzg 23,692,955 24,758,022 23,692,955 24,758,022
hf/L Uof/]G6L ;Demf}tfdf sldzg 55,714,837 77,870,965 55,714,837 77,870,965
z]o/ Hff/L tyf k|Tofe'lt sldzg – – – –
ns/ ef8f 14,034,196 10,421,355 14,034,196 10,421,355
cGo z'Ns / sldzg 162,046,703 220,672,779 145,007,324 221,065,092
hDdf 2,812,642,887 2,266,064,641 2,642,775,224 2,248,906,357
 146

$=#@ z'Ns / sldzg vr{ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
P6LPd Joj:yfkg z'Ns – – – –
le;f÷df:6/ sf8{ z'Ns 108,458,620 73,824,065 108,458,620 73,824,065
Uof/]G6L sldzg – – – –
a|fs
] /]h – – – –
l8l8÷l6l6÷l:jÇ6 z'Ns 8,090,390 8,445,556 8,090,390 8,445,556
/]ld6\ofG; -ljk|z
] 0f_ z'Ns / sldzg – – – –
cGo z'Ns / sldzg vr{ 89,321,802 53,666,183 43,355,070 45,329,534
hDdf 205,870,812 135,935,804 159,904,081 127,599,155
z'Ns / sldzg ;]jf jfkt a}+sn] kfPsf] e'QmfgL o; vftf lzif{sdf pNn]v ul/Psf] 5 . of] vftf lzif{sdf sf8{;Fu ;DalGwt z'Ns, Uof/]G6L sldzg,
a|f]s/]h vr{ nufot ;dfj]z ul/Psf] 5 .

$=## v'b sf/f]af/ cfDbfgL /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
Jofkfl/s ;Dkltsf] Fair Value kl/jt{g – 919,573 – –
Jofkfl/s ;Dkltsf] lg;u{df nfe÷xfgL – – – –
Jofkfl/s ;Dkltsf] Jofh cfDbfgL – – – –
Jofkfl/s ;Dkltdf nfef+z cfDbfgL – 100,887 – –
ljb]zL ljlgdo sf/f]af/df nfe÷xfgL 339,613,196 348,920,815 339,613,196 348,920,815
cGo – 79,650 – –
hDdf 339,613,196 350,020,925 339,613,196 348,920,815

Jofkfl/s cfDbfgLdf Jofkfl/s ;Dklt tyf bfloTj;Fu ;DalGwt kmfObfaf6 xfgL 36fO{ Jofh, nfef+z / ljb]zL ljlgdo kl/jt{g;lxt ;Dklt tyf
bfloTjdf cfpg] uf}0f kl/jt{g klg ;dfj]z ul/Psf] 5 . ljb]zL ljlgdo sf/f]af/sf] kl/0ffddf kmfObf / xfgL ;fd]n x'G5 / km/jf8{ cg'aGw tyf
cg'jflbt ljz]bL d'b|f ;Dklt /x]sf] x'G5 .

$=#$ cGo ;~rfng cfDbfgL /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
ljb]zL ljlgdo k'gd"N{ of°g nfe 2,288,226 2,540,424 2,288,226 2,540,424
lwtf]kq nufgL laqmLaf6 nfe÷xfgL 243,043,165 – 237,945,425 –
nufgL ;Dkltdf Fair Value nfe÷xfgL – – – –
O{Sj6L pks/0fdf nfef+z 44,582,738 30,958,693 43,941,107 30,958,693
;Dklt tyf pks/0fsf] laqmLdf nfe÷xfgL -11,402,042_ 28,275,667 -11,402,042_ 28,275,667
;Dklt nufgL laqmLdf nfe÷xfgL -16,875,341_ 5,363,679 -16,875,341_ 5,363,679
k§f ;~rfng cfDbfgL – – – –
;'g / rfFbLsf] laqmLdf nfe xfgL – 8,835,738 – 8,835,738
cGo 167,222 – – –
hDdf 261,803,968 75,974,201 255,897,375 75,974,201

lwtf]kq nufgL kf]6{kmf]lnof]nfO{ Joj:yfkg ug{ a}+sn] ?= %&&,%$@,#@& fair value ePsf] z]o/nfO{ laqmL ul/ ?= @#&,($%,$@% kmfO{bfnfO{ lwtf]kq
laqmLaf6 nfedf n]vf°g u/]sf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 147

$=#% C0f / cGo gf]S;fgsf] nflu xfgL÷lkmtf{ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
a}s
+ tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6df 58,432,250 22,883,652 58,432,250 22,883,652
gf]S;fgL Joj:yf÷-lkmtf{_
u|fxsnfO{ lbPsf] shf{ tyf ;fk6Ldf gf]S;fgL 1,114,485,796 591,250,050 1,055,274,124 576,034,147
Joj:yf÷-lkmtf{_
ljQLo nufgLsf] nflu xfgL÷lkmtf{ -7,694,286_ 7,694,286 – –
a}s
+ tyf ljQLo ;+:yfdf k]N;d]G6sf] nflu xfgL÷lkmtf{ – – – –
;DklQ / pks/0fsf] nflu xfgL÷lkmtf{ – – – –
VoftL / cd't{ ;DklQsf] nflu xfgL÷lkmtf{ – – – –
nufgL ;DklQsf] nflu xfgL÷lkmtf{ – – – –
hDdf 1,165,223,760 621,827,988 1,113,706,373 598,917,799

$=#^ sd{rf/L vr{ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
tna 1,254,616,618 828,076,421 1,190,077,104 791,528,905
eQf 750,640,387 714,099,598 712,702,857 693,168,253
pkbfg vr{ 32,663,425 29,682,340 31,380,616 28,218,112
;+ro sf]if 73,401,687 58,858,817 70,428,482 56,424,539
kf]zfs 19,597,497 15,602,466 19,597,497 15,602,466
tflnd tyf ljsf; vr{ 65,986,255 66,823,351 61,921,017 64,237,498
ljbfsf] gub e'QmfgL 17,889,827 66,326,867 13,467,557 62,622,381
cf}ifwLkrf/ 9,015,498 8,285,460 8,916,132 8,248,440
jLdf 3,987,651 3,649,517 3,987,651 3,649,517
sdrf/L k|fT] ;fxg vr{ 45,778,245 74,875,117 45,207,209 74,695,889
gub z]o/df cfwfl/t e'QmfgL – – – –
k]G;g e'QmfgL – – – –
NFRS cGtu{tsf] ljQLo vr{ 177,858,631 105,456,236 177,858,631 105,456,236
sd{rf/L;Fu ;DaGwLt cGo vr{ 94,015,252 79,973,104 86,033,279 79,561,660
hDdf 2,545,450,974 2,051,709,297 2,421,578,032 1,983,413,896
sd{rf/L af]g; 527,984,237 514,046,219 488,588,328 493,417,301
hDdf 3,073,435,211 2,565,755,516 2,910,166,360 2,476,831,196
af]g; P]g @)#) adf]lhd sd{rf/LnfO{ af]g; Joj:yf ug'{ clgjfo{ /x]sf] 5 . a}+ssf sd{rf/Lsf nflu ePsf ;a} vr{x? o; lzif{sdf ;dfj]z ul/Psf]
5 . h;df sd{rf/Lsf] tna, eQf, k]G;g, ;~rosf]ifdf hDdf /sd, tflnd vr{, kf]zfs vr{, OG;'/]G;, :6fkm af]g; nufot /x]sf 5g\ .
 148

$=#& cGo ;~rfng vr{ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;~rfns ;ldlt a}7s eQf 7,598,500 7,737,500 6,848,000 7,176,000
;~rfnssf] cGo vr{ 3,795,867 5,224,763 3,784,458 5,210,243
n]vfk/LIfssf] kfl/>lds 2,882,250 2,735,500 2,599,000 2,486,000
n]vfk/LIfs ;DaGwL cGo vr{ 580,744 86,680 – –
k]zfut / sfg'gL vr{ 23,253,050 23,929,535 22,477,246 23,887,535
sfof{no Joj:yfkg vr{ 1,161,439,376 1,066,244,061 1,123,123,226 1,039,138,139
;+rflnt k§f vr{ 485,039,646 353,316,801 470,046,191 343,589,029
nufgL ;DklQsf] ;~rfng vr{ – – – –
;+:yfut ;fdflhs pQ/bfloTj vr{ – – – –
Onerous lease provisions – – – –
cGo 351,894,115 291,648,418 342,897,586 291,349,291
hDdf 2,036,483,548 1,750,923,258 1,971,775,707 1,712,836,238
o; vftf lzif{s cGtu{t kg]{ vr{df sfof{no k|zf;g vr{, cGo ck/]l6+u / cf]e/x]8 vr{, ;+rfnsx¿sf] a}7s z'Ns / n]vfk/LIfsx¿nfO{ e'QmfgL
ul/Psf] n]vfk/LIf0f z'Ns, Jofj;flos / sfg'gL vr{, ;+:yfut ;fdflhs pQbfloTjsf] vr{ Joo, k§f k|fjwfgx¿ cflb ;dfj]z 5g\ .

$=#&=! sfof{no k|;fzg vr{ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
kfgL tyf lah'nL 76,948,002 63,422,371 76,151,324 63,066,761
dd{t ;Def/ – – – –
s= ejg 934,050 1,044,009 934,050 1,044,009
v= ;jf/L ;fwg 9,856,186 8,892,096 9,586,946 8,698,365
u= sDKo'6/ / ;dfgx? 1,719,244 2,650,237 1,719,244 2,650,237
3= sfo{fno pks/0f tyf kmlg{r/ 34,825,311 22,476,216 33,619,774 22,466,916
ª= cGo 68,614,275 58,023,913 66,851,172 56,839,306
jLdf vr{ 57,671,322 30,648,393 57,267,487 30,360,201
x'ns, 6]nS] ;, 6]lnkmf]g / km\ofS; 117,470,700 91,272,923 110,107,671 86,359,263
d;nGb / 5kfO{ 99,064,944 85,341,655 95,645,658 82,485,475
klqsf tyf k':ts 728,514 1,052,411 728,514 1,045,211
la1fkg 183,293,691 156,196,130 181,724,293 155,183,910
rGbf – – – –
;'/Iff vr{ 310,776,472 294,799,292 308,929,099 293,606,498
shf{ tyf lgIf]k ;'/If0f vr{ 60,595,944 50,510,942 56,129,990 43,775,845
e|d0f vr{ tyf eQf 33,418,204 36,339,211 29,199,617 33,982,686
dgf]/~hg vr{ 77,407 4,318,482 77,407 4,318,482
jflif{s ;fwf/0f ;ef vr{ 2,780,691 4,310,730 2,774,382 4,282,704
cGo – – – –
s= ;/;kmfO{ vr{ 61,659,049 44,474,279 61,659,049 44,474,279
v= pkof]lutf vr{ 9,275,485 9,979,504 6,446,065 7,998,085
u= cGo sfo{fno vr{ 31,729,885 100,491,268 23,571,485 96,499,908
hDdf 1,161,439,376 1,066,244,061 1,123,123,226 1,039,138,139
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 149

$=#* x|f;s§L / kl/zf]wg /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
;DklQ / pks/0fdf x|f;s§L 236,812,327 189,075,150 223,165,826 180,505,038
nufgL ePsf] ;DklQdf x|f;s§L – – – –
cd't{ ;DklQdf kl/zf]wg 30,009,306 24,149,488 29,572,647 23,527,905
hDdf 266,821,633 213,224,638 252,738,473 204,032,944
x|f;s§L eg]sf] ef}lts ;DklQsf] pkof]uL cfo' e/L x|f; x'g cfpg] /sdsf] Jojl:yt ljlgof]hg xf] . kl/zf]wg o;sf] pkof]uL cfo' e/L cd't{ ;DklQsf]
kl/zf]wg /sdsf] Jojl:yt ljlgof]hg xf] . x|f;s§Lsf] dfkg PgPkmcf/P;sf] ;DklQ / pks/0f, nufgL ;DklQ, / crn ;DklQsf] kl/dfh{gdfkm{t
ul/G5 .

$=#( u}/ ;~rfng cfDbfgL /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
ckn]vg ul/Psf] shf{ c;'nL 12,545,000 26,430,713 12,545,000 26,430,713
cGo cfDbfgL 7,307,314 4,673,838 7,307,314 4,873,838
hDdf 19,852,314 31,104,551 19,852,314 31,304,551

$=$) u}/ ;~rfng vr{ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
shf{ ckn]vg 57,383,872 100,192,286 57,383,872 100,192,286
l/8G8]G] ;L k|fjwfg – – – –
k'g;+/rgfsf] vr{ – – – –
cGo vr{ – 3,973,187 – 3,973,187
hDdf 57,383,872 104,165,473 57,383,872 104,165,473

$=$! cfos/ vr{ /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
rfn' s/ vr{ 1,374,932,147 1,425,799,079 1,268,433,275 1,368,655,984
o; jif{ 1,367,652,464 1,322,438,486 1,261,153,592 1,265,295,391
ut jif{sf]nflu ;dfo]hgf 7,279,683 103360593 7,279,683 103,360,593
l:ylut s/ vr{ 30,904,154 45,599,397 30,324,712 48,817,056
Origination and reversal of temporary differences 30,904,154 45,599,397 30,324,712 48,817,056
s/ b/df cfPsf] kl/jt{g
cl3Nnf] jif{x?df gb]lvPsf] s/ gf];fgsf] klxrfg
hDdf 1,405,836,301 1,471,398,476 1,298,757,987 1,417,473,040

o; lzif{sdf v'b s/of]Uo gfkmfdf nfUg] cfos/ /sdsf] klxrfg / k|:t'tL ul/Psf] 5 . o; vftf lzif{sdf rfn' s/ vr{, l8km8{ s/ vr{÷s/ cfo
;dfj]z ul/Psf] 5 .
 150

$=$!=! s/ vr{ / n]vf d'gfkmfsf] ldnfk /sd ?=

;d"x a}+s
ljj/0f
o; jif{ ut jif{ o; jif{ ut jif{
s/ klxn]sf] gfkmf 4,754,399,452 4,626,378,946 4,397,294,952 4,440,755,706
s/ cg'kft #) k|ltztsf] s/ /sd 1,426,319,836 1,387,913,684 1,319,188,486 1,332,226,712
ykM vr{sf] s/ k|efj h'g s/ k|of]hgsf nflu 147,726,861 117,318,424 147,726,861 117,318,424
s6f}tL of]Uo x'bF g}
sdM 5'6 cfodf s/ k|jfx -206,160,772_ -184,249,745_ -205,761,755_ -184,249,745_
yk÷sdM cGo a:t'df s/ k|jfx 38,183,837 103,360,593 37,604,395 103,360,593
hDdf cfDbfgL s/ vr{ 1,406,069,761 1,424,342,956 1,298,757,987 1,368,655,984
k|efjsf/L s/ b/ 29=6µ 30=8µ 29=5µ 30=8µ
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 151

Pg cfO{ ;L Plzof a}+s lnld6]8

gfkmf cyjf 3f6f af8Fkmf8Fsf] PsLs[t ljj/0f
@)&& c;f/ cGTosf nflu -@)@) h'nfO{ !%_
/sd ?=
ljj/0f o; jif{ ut jif{
gfkmf÷gf]S;fg ;DaGwL ljj/0fsf cfwf/df v'b gfkmf÷gf]S;fg 3,098,536,965 3,023,282,666
ljlgof]hg M
M
s_ ;fwf/0f hu]8f 619,707,393 604,656,533
v_ ;6xL 36a9 sf]if 572,057 635,106
u_ kF"hL r'Qmf sf]if 683,333,333 130,952,378
3_ ;+:yfut ;fdflhs pQ/bfloTj sf]if 30,985,369=65 30,232,827
ª_ sd{rf/L tflnd sf]if – –
r_ cGo – –
– :yug s/ sf]if – -41,845,804_
– nufgL ;dfof]hg sf]if 93,795,990 11,959,548
– z]o/ lk|ldod – –
lgofdgsf/L ;dfof]hg cl3sf] gfkmf÷gf]S;fg 1,670,142,823 2,286,692,078
lgofdgsf/L ;dfof]hg M 23,041,643 -272,070,442_
s_ c;'n x'g afFsL Jofh-–_÷cl3Nnf] jif{sf] c;'n x'g afFsL Jofhsf] c;'nL 41,010,101 -26,368,994_
v_ vftfdf ePsf] ;fgf shf{ hf]lvd Joj:yfdf sdL -–_ j[l4 -±_ – –
u_ nufgLsf] ;Defljt hf]lvd jfkt Joj:yfdf sdL -–_ j[l4 -±_ -8,119,816_
3_ u}/ a}+lsË ;DklQdf shf{ hf]lvd Joj:yfdf sdL -–_ j[l4 -±_ -36,582,004_ -201,555,634_
ª_ :yug s/ ;DklQsf] n]vfÍg -–_ ckn]vfÍg -±_ – -54,244,185_
r_ VoftL klxrfg -–_÷VoftLsf] xfgL -±_ – –
5_ Bargain Purchase Gain -–_ ljkl/t -±_ – –
h_ ljdfÍLs gf]S;fg klxrfg -–_ ljkl/t -±_ 26,733,362 11,690,064
em_ cGo -±÷–_ – –
– kl/zf]lwt nfutdf n]vf°g ul/Psf] C0fkqx? – –
– cGo hu]8f sf]if – –
– Fair Value sf]if – -1,591,694_
ljt/0f of]Uo gfkmf÷gf]S;fg 1,693,184,465 2,014,621,636
 152

Pg cfO{ ;L Plzof a}+s lnld6]8

;}bflGts ;'rsx?

cg'kft ;"rsf+s @)!%÷!^ @)!^÷!& @)!&÷!* @)!*÷!( @)!(÷@)

v'b gfkmf÷s'n cfDbfgL k|ltzt 40=83 42=91 24=91 31=80 29=00
k|lt z]o/ cfDbfgL -NAS–## sf cfwf/df k|lt z]o/ cfDbfgL_ g]? 28=31 23=06 16=62 34=22 31=89
ahf/ d"No k|lt z]o/ g]? 798 445 316 448 553
d"No cfDbfgL cg'kft cg'kft 28=19 19=30 19=01 13=09 17=34
z]o/ kFh" Ldf nfef+z -agf]; ;lxt_ k|ltzt 27=37 21=05 10=00 21=05 20=))
z]o/ kFh" Ldf gub nfef+z k|ltzt 1=37 1=05 0=526 11=05 1=00
Jofh cfDbfgL÷shf{ ;fk6 tyf nufgL k|ltzt 7=77 9=10 10=12 11=74 10=39
sd{rf/L vr{÷s'n ;~rfng vr{ k|ltzt 51=59 53=03 61=48 56=85 56=37
Jofh vr{÷s'n lgIf]k / ;fk6L k|ltzt 4=41 5=61 6=53 6=71 6=21
ljlgdo nfe÷s'n cfDbfgL k|ltzt 3=29 2=36 1=42 1=60 1=43
s'n nfut÷s'n cfDbfgL k|ltzt 40=30 46=14 62=04 49=33 53=66
sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt 28=21 24=85 11=29 19=92 16=79
k|lt sd{rf/L vr{ g]? 493,478 478,768 777,876 713,373 1,000,745
k|lt sd{rf/L s'n cfDbfgL g]? 969,034 839,582 582,655 870,761 1,065,522
s'n shf{÷lgIf]k k|ltzt 85=62 83=70 86=30 84=55 85=75
s'n ;~rfng vr{÷s'n ;DklQ k|ltzt 1=31 1=60 1=83 2=02 2=05
kFh" L kof{Kttf -hf]vLd efl/t ;DklQdf_
k|fylds kFh" L k|ltzt 10=69 12=38 8=66 8=24 8=35
k'/s kFh" L k|ltzt 1=75 1=45 3=58 5=08 5=15
s'n kFh" L sf]if k|ltzt 12=44 13=83 12=24 13=32 13=50
t/ntf -CRR_ k|ltzt 23=79 25=80 24=45 26=05 27=09
v'b gfkmf÷s'n shf{ cg'kft 1=79 2=03 1=10 2=00 1=76
s'n lgis[o shf{÷s'n shf{ cg'kft 0=76 0=36 0=06 0=46 0=75
v'b lgis[o shf{÷s'n shf{ cg'kft 0=11 0=04 0=01 0=23 0=27
efl/t cf};t Jofhb/ k|jfx k|ltzt 3=36 3=49 3=60 5=02 4=18
s'n ;DklQdf k|ltkmn k|ltzt 1=51 1=64 0=97 1=56 1=32
O{lSj6Ldf k|ltkmn k|ltzt 16=50 16=84 12=09 22=73 19=26
v'b lstfaL d"No g]? 161 151 145 169=07 177=43
z]o/ ;+Vof ;+Vof 45,753,743 66,925,975 80,311,170 88,342,287 97,176,516
sdrf/L ;+Vof ;+Vof 1101 1755 2,291 3,472 2,908
zfvf ;+Vof ;+Vof 67 119 231 292 326
P6LPd ;+Vof ;+Vof 69 70 220 302 464
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 153

Pg cfO{ ;L Plzof a}+s lnld6]8

n]vf k/LIf0f ul/Psf] / gul/Psf] ljQLo ljj/0fsf] t'ngf

/sd ?=
ljQLo cj:yfsf] PsLs[t ljj/0f n]vf k/LIf0f n]vf k/LIf0f leGgtf
gul/Psf] ljQLo ul/Psf] ljQLo leGgtfsf] sf/0f
;DklQx? ljj/0f cg';f/ ljj/0f cg';f/ /sddf k|ltztdf
gub tyf gub ;dfg 12,294,511 12,294,511 – 0=00µ
g]kfn /fi6« a}s
+ af6 afFsL / a}s
+ tyf ljQLo ;+:yfdf df}Hbft 18,721,483 18,721,483 – 0=00µ
shf{ ;fk6L 172,893,737 172,892,385 -1,352_ 0=00µ LLPdf ;dfof]hg
lwtf]kqdf nufgL 29,317,244 29,317,244 – 0=00µ
;xfos ;+:yfdf nufgL / ;Da4 ;+:yfdf nufgL 1,264,500 1,264,500 –
VoftL tyf cd"t{ ;DklQ 112,850 112,850 –
cGo ;DklQx? 17,239,121 15,977,967 -1,261,154_ –7=32µ rfn' s/ ;DklQ / rfn' s/
bfloTjsf] ;dfof]hg
s'n ;DklQ 251,843,445 250,580,939 -1,262,506_ –0=50µ
bfloTjx? / O{lSj6L
z]o/ k"hF L 9,717,652 9,717,652 -0_ 0=00µ
hu]8f tyf sf]ifx? 7,517,884 7,524,519 6,635 0=09µ gfkmfdf sdL
lgIf]k bfloTj 210,901,907 210,901,907 – 0=00µ
ltg{ af+sL shf{ ;fk6L – – –
C0fkq tyf a08 9,655,637 9,655,637 0 0=00µ
cGo bfloTj / Joj:yfx? 14,059,805 12,790,664 -1,269,141_ –9=03µ unearned income df km/s
s'n bfloTjx? / O{lSj6L 251,852,885 250,590,379 -1,262,506_ –0=50µ
gfkmf cyjf gf]S;fgsf] PsLs[t ljj/0f
Jofh cfDbfgL 20,723,316 20,723,316 – 0=00µ
Jofh vr{ 13,118,484 13,118,484 – 0=00µ
v'b Jofh cfDbfgL 7,604,832 7,604,832 – 0=00µ
z'Ns tyf sldzg cfDbfgL 2,643,707 2,642,775 -932_ –0=04µ Unearned Guarantee
income df km/s
z'Ns tyf sldzg vr{ 159,904 159,904 –
v'b z'Ns / sldzg cfDbfgL 2,483,803 2,482,871 -932_ –0=04µ
cGo ;~rfng cfDbfgL 637,776 595,511 -42,266_ –6=63µ z]o/ las|Ldf ePsf] nfenfO{
OCI df ;dfof]hg
s'n ;~rfng cfDbfgL 10,726,411 10,683,213 -43,197_ –0=40µ
C0f tyf cGo gf]S;fgsf nflu xflg÷x|f; z"Ns-lkmtf{_ 1,120,474 1,113,706 –
v'b ;~rfng cfDbfgL 9,605,937 9,569,507 -36,430_ –0=38µ
sd{rf/L vr{ 2,913,809 2,910,166 -3,643_ –0=13µ sd{rf/L af]g;df km/s
cGo ;~rfng vr{ 2,224,514 2,224,514 – 0=00µ
;~rfng gfkmf 4,467,614 4,434,827 -32,787_ –0=73µ
u}/ ;~rfng cfDbfgL -37,532_ -37,532_ – 0=00µ
cfos/ cl3sf] gfkmf 4,430,082 4,397,295 -32,787_ –0=74µ
cfos/ vr{ 1,308,594 1,298,758 -9,836_ –0=75µ
;dLIff cjlwsf] gfkmf 3,121,488 3,098,537 -22,951_ –0=74µ
 154

%= k|s6Ls/0f / yk hfgsf/L a}+sn] k|i6 kl/eflift ;t{;lxt hf]lvd Joj:yfkg ;ldlt

%=! hf]lvd Joj:yfkg
a}+ssf] hf]lvd Joj:yfkg ;+/rgfn] Joj;flos ;+oGq /
hf]lvd Joj:yfkg ;+oGqnfO{ :ki6 ?kdf 5'6\ofPsf] 5 .
a}+sn] k|d'v hf]lvd clws[t (CRO) sf] cWoIftfdf Ps
5'§} PsLs[t hf]lvd Joj:yfkg ljefu -IRMD_ u7g
u/]sf] 5 . IRMD n] ljZjJofkL, ;"Id / ljefuLo:t/sf]
hf]lvdsf] lg/LIf0f ub{5 h'g b}lgs Joj;fo ;~rfngaf6
cfjlws ?kdf pTkGg x'G5 .
c_ hf]lvd Joj:yfkg ;ldlt
;~rfns ;ldlt a}+ssf] ;jf]{Rr lgsfo xf] / lgofds
lgsfon] Hff/L u/]sf] lgodg / lgb]{zgsf] k|efjsf/L
kfngfsf nflu s8f gLlt / k|m]djs{ agfpg /
sfof{Gjog ug{ lhDd]jf/ 5 . ;~rfns ;ldltn]
a}+sleqsf] k|efjsf/L Joj:yfkgsf] nflu hf]lvd
cj:yf ;Ldfsf] cfwf/df /0fgLlt, gLlt tyf k|lqmofsf]
;'lglZrttf ub{5 . ;~rfns ;ldltn] a}+ssf] hf]lvdsf]
k|s[lt a'e\m5, cfjlws ?kdf hf]lvd Joj:yfkgsf]
k|ltj]bg ;dLIff u5{, hf]lvd Joj:yfkg ;ldlt /
;DklQ bfloTj Joj:yf ;ldltsf] k|ltj]bgsf] cfwf/df
gLlt, dfkb08, t/ntf tyf k"FhL kof{Kttf ;dfj]z u5{ .
;+:yfut ;'zf;g ;DaGwL /fi6« a}+ssf] lgb]{zg cg'?k
u7g u/]sf] 5 . o;sf] jif{df sDtLdf rf/ j6f a}7s
x'G5 / cfjZostf cg';f/ a}7ssf] ;+Vof a9fpg klg
;lsG5 . ;ldltn] a}+ssf] ;du| hf]lvd Joj:yfkgnfO{
t/ntf hf]lvd, ahf/ hf]lvd, ;~rfng hf]lvd / shf{
hf]lvdsf] ¿kdf juL{s[t u/]sf] 5 .
cf_ hf]lvd ;'zf;g (Risk Governance)
a}s + n] pTkGg x'g] pBd:t/df hf]lvd Go"gLs/0f ug{
gLlt / k|lqmofx¿ tof/ u/L sfof{Gjog ul/;s]sf] 5 /
sd{rf/LaLr :jfldTj dfgl;stf, Ifdtf clej[l4, k|i6
?kdf kl/eflift lhDd]jf/L / g}lts ;+:s[ltdfkm{t a}s+ n]
hf]lvd ;+:s[ltsf] af/]df k|lzlIft u/]sf] 5 . o;sf]
hf]lvd Joj:yfkg k|f?ksf] dfWodaf6, a}s + n] shf{,
ahf/ / t/ntf hf]lvdx¿ s'zntfk"js { Jojl:yt ug{
vf]hs ] f] 5 h'g ;Lwf a}s
+ sf] jfl0fHo lqmofsnfkx¿sf]
;fy;fy} ;~rfng, lgofds / k|lti7f ;DaGwL hf]lvdx¿
h'g s'g} klg Joj;fo pkqmdsf] ;fdfGo kl/0ffdsf]
¿kdf b]vf kb{5 . hf]lvd ;DaGwL gLltsf] :yfkgf /
cg'kfngsf] nflu hf]lvd Joj:yfkg ;ldlt lhDd]jf/
5 . ;DklQ / bfloTj ;ldlt k"hF L Joj:yfkg / t/ntf,
k"hF L kof{Kttf / ;+/rgfTds ljb]zL d'bf| / Jofhb/
hf]lvd / s/ hf]lvdsf] Joj:yfkg ;lxt jf;nft
Joj:yfkgsf] gLltx?sf] :yfkgf / cg'kfngsf] nfuL

;+rfns ;ldlt

hf]lvd Joj:yfkg ;ldlt k|d'v sfo{sf/L clws[t

PsLs[t hf]lvd Joj:yfkg ljefu ;DklQ / bfloTj

Joj:yfkg ;ldlt
k|d'v hf]lvd clws[t

hf]lvd / cg'kfng Osf]l;:6d

shf{ hf]lvd ;~rfng hf]lvd ahf/ / t/ntf cg'kfngf ;"rgf ;'/Iff

Joj:yfkg ljefu Joj:yfkg ljefu Joj:yfkg ljefu ljefu ljefu

lhDd]jf/ 5 . ;f/e"t hf]lvd laifosf] af/]df / gLltx¿
/ dfkb08x¿sf] kfngf eP gePsf], Joj;fo, sfof{Tds,
jl/i7 Joj:yfkg / ;ldltdfkm{t hfgsf/L lbOG5 .
O_ cfGtl/s lgoGq0f
/0fgLlt / p2]Zox¿sf] pknlAwdf ;xfotf ug]{ u/L
a}+sdf plrt cfGtl/s lgoGq0f k|f?k ;'lglZrt ug{
;~rfns ;ldlt lhDd]jf/ x'G5 . a}+ssf] laleGg
sfo{x¿sf] lj:tf/ / j[l4sf] qmddf plrt lgoGq0f
;+oGq :yfkgf ug]{ b[li6sf]0fn] x]g{' kb{5 h;n] nfebfos
Joj;fosf cj;/x¿ clwstd agfpg, gf]S;fg jf
k|ltli7t Iflt lgDTofpg ;Sg] hf]lvdnfO{ x6fpg jf
36fpg ;xof]u ub{5 . ;~rfns ;ldltn] hf]lvd
n]vf°g, hf]lvd d"Nof°g, hf]lvd Go"gLs/0f / lgoGq0f
/ cg'udgsf] gLlt / k|lqmofx¿ Joj:yf u/]sf] 5,
h'g /fi6« a}+ssf] lgb]{zgcg'¿k a}+sdf k|efjsf/L
¿kdf nfu" ePsf] 5 . sDkgLsf] cfGtl/s lgoGq0f
k|0ffnLsf] k|efjsfl/tf ;~rfns ;ldlt, o;cGtu{tsf]
;ldlt, Joj:yfkg / cfGtl/s n]vf k/LIff ljefuåf/f
lgoldt ;dLIff ul/G5 . cfGtl/s n]vf k/LIf0fn]
gLlt / dfkb08sf] cg'kfng / lgoldt n]vf k/LIf0f,
ljz]if n]vf k/LIf0f, ;"rgf k|0ffnL n]vf k/LIf0f, ;fO6
;dLIff, AML / CFT / KYC n]vf k/LIf0f, ISO n]vf
k/LIf0fsf ;fy} hf]lvddf cfwfl/t cfGtl/s n]vf
k/LIf0f dfkm{t a}+sdf cfGtl/s lgoGq0f ;+/rgfx¿sf]
k|efjsfl/tfsf] cg'udg ub{5. n]vf k/LIf0f cjnf]sg
tTsfn ;'wf/fTds pkfox¿ cf/De ug{sf nflu k|d'v
sfo{sf/L clws[t / Jofkf/ k|d'vx¿nfO{ l/kf]6{ ul/G5 .
cfGtl/s n]vfk/LIf0f k|ltj]bg n]vf k/LIf0f ;ldlt;dIf
;dLIffsf] nflu k7fOG5 / ;ldltn] ;DalGwt ljefu,
If]qLo sfof{no jf zfvfnfO{ ;DalGwt d'2fdf pko'Qm
;'wf/fTds sfo{ ug{ lgb]{zg Hff/L u5{ .
%=!=! shf{ hf]lvd
shf{ hf]lvd eg]sf] ;xdlt ;t{x¿ adf]lhd a}+snfO{
e'QmfgL ug]{ cfÇgf] s/f/sf] bfloTj k"/f ug{ C0fLsf]
c;Ifdtfsf] sf/0f gf]S;fgLsf] ;Defjgf xf] . a}+sleqsf]
pko'Qm lg/LIf0f / l/kf]l6{ªsf] k|f?k :yfkgf u/L shf{
hf]lvd lg/LIf0f / l/kf]l6{ª k|f?knfO{ shf{ hf]lvd
Go"gLs/0fsf] nflu tof/ kfl/Psf] 5 . shf{ hf]lvdsf]
k|efjsf/L Joj:yfkgsf nflu a}+sn] ljleGg k|0ffnL
/ gLltx¿ / k|lqmofx¿ / lbzflgb]{zx¿ sfof{Gjog
u/]sf] 5 . k|To]s k|sf/sf] C0fsf] nflu, shf{ gLlt /
k|lqmofx¿n] C0f k|bfg ug{sf nflu dfkb08 kl/eflift
ul/Psf] 5, r'Qmfsf] ;Lldt p2]Zo, ljleGg u|fxs hf]lvd
k|f]kmfOndf cfwfl/t k|f;+lus hfgsf/Lsf] ;+u|x, kof{Kt
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 155
pks/0fsf] k|of]u, kof{Kttf, sfof{Gjogtf / hdfgtsf]
t/ntf l:ylt, ;fy} pgLx¿sf] kl/rfngsf] Jofjxfl/s
kIfx¿sf] cfwf/df dfkb08 kl/eflift ul/Psf] 5 .
hf]lvdsf] ljljlws/0f / ;Ldf ;+s]Gb|0f hf]lvd ;'lglZrt
ug{, ljlzi6 ultljlw jf pTkfbgsf] k|sf/, Psn C0fL
jf cfk;df ;DalGwt C0fLsf] ;d"x, ljlzi6 pBf]ux¿
jf cfly{s If]qx¿, ;DalGwt kIfx¿ / ef}uf]lns
If]qx¿sf k|sf/x¿df shf{ If]qdf ;Ldf tf]lsPsf]
5 . shf{ hf]lvdsf] lgu/fgL shf{ hf]lvd Joj:yfkg
;+oGqåf/f ul/G5 . a}+sn] cfGtl/s rating k|0ffnL
k|of]u ub{5 h'g a}+snfO{ o;sf] kf]6{kmf]lnof]df shf{
PS;kf]h/sf] aLr leGgtf /fVg, kf]6{kmf]lnof]sf]
ljz]iftfx¿ -;+s]+b|0f, ;d:of loan cflb_ lgwf{/0f ug{
/ Joj:yfx¿sf] oyfy{tf k|dfl0ft ug{ d2t ub{5 .
Jofkfl/s shf{ lng]x¿ ;fO6 cjnf]sgsf] dfWodaf6
cg'udg ul/G5Gf, hals JolQmut u|fxsx¿sf] r'Qmf
Ifdtf lgoldt ¿kdf ck8]6 ug{'kb{5 . shf{ hf]lvdsf]
lg/LIf0f shf{ hf]lvd Joj:yfkg sfo{af6 k|bz{g
ul/G5 . a}+sn] cfGtl/s /]l6ª k|0ffnL k|of]u u5{ h;n]
a}+snfO{ cfÇgf] shf{ If]q kf]6{kmf]lnof], kf]6{kmf]lnof]sf]
rl/q -;d:of shf{ O{TofbL_, Joj:yfsf] oyfy{sf] leGgtf
n]vf°g ug{ ;3fpF5 .
Jofkf/ shf{nfO{ :ynut e|d0faf6 lg/LIf0f ul/G5 eg]
JolQmut u|fxssf] C0f ltg]{ Ifdtfsf] lgoldt cg'udg
ul/G5 h;af6 C0f ltg{sf] nflu k|efj kfg{ ;Sg] kIfsf]
ljZn]if0f ul/G5 . ;+s6f]Gd'v shf{ / ;d:ofu|:t shf{
Joj:yfkgsf nflu pkrf/fTds sbd rfNg a}+s;Fu
pko'Qm sfg'gL sbd rfNg];lxt k|efjsf/L k|lqmof /
sfo{ljlwx? 5g\ . of] afx]s, ;d:ofu|:t hf]lvdx¿
n]vf°g ug{ / ;dod} gf]S;fgJoj:yf lgwf{/0f ug{
a}+s;Fu shf{ hf]lvd d"Nof°g gLlt, k|lqmofx¿ /
lgoGq0f;lxtsf k|efjsf/L ljlw 5g\ . shf{ hf]lvdsf]
k|efjsf/L Joj:yfkgsf nflu a}+sn] ljleGg k|0ffnL /
gLltx¿ / k|lqmofx¿ / lbzflgb]{zx¿ sfof{Gjog u/]sf]
5 . a}+sn] hf]lvdsf] cf+sng p2]Zosf nflu lgDg
ultljlwx¿ ;~rfng u/]sf] 5 M
• lgdf{0f ul/Psf jt{dfg k|0ffnL÷gLlt÷sfo{ljlw÷
lgb]{lzsf sfof{Gjogdf 5g\,
• Product cg';f/ / O{sfO{ cg';f/sf] shf{ ;Ldf
;DaGwL jf:tljs hf]lvd hfFr, ;xglzntf / ;Ldf
Product Paper lbzflgb]{z, shf{ gLlt / shf{
hf]lvd Joj:yfkg gLltdf pNn]v ul/Psf]
• lg/LIf0f ljefun] tof/ u/]sf] ljleGg k|ltj]bgx¿sf]
 156

;dLIff h:t} vftf cg'udg k|ltj]bg, Overdue c_ clwstd shf{ hf]lvd

k|ltj]bg, /fi6« a}+s k|ltj]bg / dflh{g lgu/fgL a}+s;Fu d'Votofshf{ ;fk6L / kl/dflh{t nfutdf nufgL
k|ltj]bg shf{ hf]lvd Joj:yfkg cGttM ;~rfns ljQLo ;DklQ 5 . oL cj:yfx¿df, shf{ hf]lvddf
;ldltsf] lhDd]jf/L xf] To;}n] ;du| /0fgLlt / clwstd If]q ;DalGwt ljQLo ;DklQx¿sf] efl/t
dxTjk"0f{ gLltx¿ lgoldt ¿kdf ;~rfng ;ldltn] /sd xf] .
;dLIff ug{' kb{5 .
o;afx]s, pRr Joj:yfkg a}+ssf] shf{ hf]lvd k|aGwg cf_ efvf ggf3]sf] / xfgL gePsf] / efvf gf3]sf] / Psn
/0fgLlt / gLltx¿ sfof{Gjog ug{ / oL gLltx¿sf] ?kdf xfgL ePsf
cg';f/ shf{ hf]lvd / shf{ kf]6{kmf]lnof]sf] u'0f:t/ tnsf] tflnsfn] shf{ hf]lvdsf ;a} ljQLo ;DklQ
Joj:yfkg / lgoGq0f ug{ k|lqmofx¿ /flvPsf] 5 eg]/ If]qsf] ;DklQ juL{s/0faf6 shf{sf] u'0f:t/ b]vfpF5,
;'lglZrt ug{ lhDd]jf/ 5 . of] a}+ssf] cfGtl/s shf{ /]l6ª k|0ffnLdf cfwfl/t 5 M
/sd ? bz nfvdf
efvf ggf3]sf] () lbg ;Dd (! lbg b]lv !*) lbg eGbf
ljj/0f / xfgL efvf gf3]sf !*) lbg ;Dd a9L efvf hDdf
gePsf efvf gf3]sf gf3]sf
;+zf]lwt nfutdf efl/t ;DklQ
gub / gub ;dfg 12,295 12,295
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 18,721 18,721
a}+s tyf ljQLo ;+:yfdf df}Hbft
u|fxsnfO{ shf{;fk6 148,089 10,784 221 1,090 160,184
a}+s tyf ljQLo ;+:yfnfO{ shf{;fk6 12,708
12,708
gfkmf / gf]S;fg dfkm{t fair value (FVTPL)
Jo"TkGg ljQLo pks/0f 5,636 5,636
cGo lj:t[t cfodfkm{t Fair value (FVTOCI)
nufgL ;'/If0fkq 29,317 29,317
;xfos sDkgLdf nufgL 1,265 1,265
hDdf 228,031 10,784 221 1,090 240,126

%=!=@ ahf/ hf]lvd
ljQLo ;+:yfsf] jf;nftdf /x]sf] / aflx/ /x]sf] d"Nodf
ahf/ d"Nodf x'g] 36a6n] x'g] hf]lvdnfO{ ahf/ hf]lvd
egL kl/eflift ul/Psf] 5 . ahf/ hf]lvd To:tf] hf]lvd
xf] h;sf sf/0f ljQLo cf}hf/sf] eljiodf gub k|jfx
jf lgikIf d"No 36a9 x'g5 . ahf/ hf]lvdn] tLg k|sf/
sf hf]lvdnfO{ hgfpF5 M ljb]zL d'bf| ;6xL -d'bf| hf]lvd_,
ahf/ Jofhb/ -Jofhb/ hf]lvd_ / ahf/ d"No -d"No
hf]lvd_ .
s_ d'bf| hf]lvd
ljb]zL d'bf| ;6xL hf]lvdsf sf/0f a}s
+ sf] cfk\mgf] ;DklQ
/ bfloTjdf pynk'yn x'g] ;Defjgf x'G5 / p;sf]
;DklQ / bfloTjsf] d'bf| tyf pNn]v x'g] d'bf| sf] d"Nodf
cfpg] leGgtfsf sf/0f ljQLo Iflt x'g] ;Defjgf x'G5 .
ljQLo ljj/0f tof/ kfg]{ ldlt;Dd a}s
+ n] ljb]zL d'bf| nfO{
lng / lbg ;lsg] dfg]sf] 5 .
v_ Jofhb/ hf]lvd
Jofhb/ hf]lvd Tof] hf]lvd xf] h;sf sf/0f ljQLo
pks/0sf] fair value jf eljiodf x'g] gub k|jfx ahf/
Jofhb/sf sf/0f tndfly x'g5 .
u_ O{lSj6L d"No hf]lvd
O{lSj6L d"No hf]lvd To:tf] hf]lvd xf] h;sf sf/0f
ljQLo pks/0fsf] fair value jf eljiodf x'g] gub
k|jfx O{lSj6Lsf] d"Nodf x'g] kl/jt{gsf sf/0f tndfly
x'G5 -Jofhb/ hf]lvd / d'bf| hf]lvd afx]ssf sf/0fn]_ .
o:tf] kl/jt{g ;DalGwt ljQLo pks/0f jf o;sf] hf/L
ug]{ lgsfosf x'g ;S5 jf pQm ljQLo pks/0fn] Jofkf/
ug]{ ahf/nfO{ c;/ ug]{ tTjsf sf/0f x'g ;S5 .
sDkgLsf] O{lSj6L d"No hf]lvd FVTOCI df /flvPsf]
sf/0f klg x'g;S5 h;sf] d"No ahf/ d"Nodf
ePsf] kl/jt{g cg';f/ tndfly x'G5 .
cfkm"n] lng rfx]sf] jf lng ;Sg] hf]lvd k|fk] mfOn /
ahf/ hf]lvdsf] tx cg';f/ a}s + n] o;sf] ahf/ hf]lvd
Joj:yfkg ug]{ /0fgLlt agfPsf] 5 . ahf/ hf]lvd
/0fgLlt cfjlws ?kdf cBfjlws ug'k{ 5{ -slDtdf
jif{sf] Ps k6s jf ahf/ lqmofsnfkdf ePsf] kl/jt{g
cg';f/_ / Joj;fo, /0fgLlt of]hgf tyf afx\o ;~rfng
jftfj/0fdf x'g] cy{k0" f{ ljsf; cg';f/ o;sf] lgoldt
;dLIff ug'k{ 5{ .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 157
a}s
+ sf] Joj:yfkg hfgsf/L k|0ffnLn] jf:tljs cfsf/,
k|ltkmn, hf]lvd, ;Defljt gfkmf jf gf]S;fg O{Toflbsf]
laifodf lgoldt ?kdf ljj/0f lgisf;g u5{ / o:tf
ljj/0f ;dLIffsf] nflu ;~rfns ;ldlt tyf pRr
Joj:yfkgnfO{ k7fOG5 . 36gfqmd cg';f/ pko'Qm
of]hgfx? tof/ kf/]/ /flvPsf] 5 .
%=!=# t/ntf hf]lvd
Jofhb/ jf ;'/If0fkq -O{SjL6L_ sf] d"No, ljb]zL ljlgdo
b/ / j:t'sf] d"Nosf] ptf/ r9fj ;fy} cl:y/tfsf]
ahf/:t/df k|lts'n kl/jt{gsf] sf/0f a}s + n] ahf/
hf]lvdnfO{ n]vf°g u/]sf] 5 . t/ntf hf]lvdn] a}s + sf]
bfloTj k"/f ug{ c;kmn x'g] ;Defjgf x'g ;S5, t/ntf
hf]lvd Joj:yfkgn] a}s + sf] ljQLo cj:yfnfO{ k|lts'n
k|efj gkf/L bfloTj k"/f ug]{ a}s
+ sf] Ifdtf ;'lglZrt ug{
d2t u5{ / a}s + sf] k|lts'ntfsf] cj:yf ljsf; ug]{
;Defjgf sd u5{ .
t/ntf hf]lvdnfO{ gub jf cGo ljQLo ;DklQ k|bfg
u/]/ Jojl:yt ul/Psf] ljQLo bfloTj;Fu ;DalGwt
bfloTJx? k"/f ug{ a}s
+ n] sl7gfO{ ef]Ug ;Sg] hf]lvdnfO{
t/ntf hf]lvd egL kl/eflift ul/Psf] 5 . ;fdfGo /
c;fdfGo b'j} kl/l:yltdf gub k|jfxsf] ;do gldNbf
a}s
+ n] e'QmfgL bfloTjx? k"/f ug{ c;dy{ x'g ;Sg]
;Defjgfsf] sf/0f t/ntf hf]lvd pTkGg x'g ;S5 .
of] hf]lvdnfO{ sd ug{ Joj:yfkgn] d"n lgIf]k cfwf/
afx]s ljleGg ;|ft] x?sf] Joj:yf u/]sf] 5 / t/ntfnfO{
ljrf/ u/L;DklQ Joj:yfkg ug]{ / eljiodf gub k|jfx
/ t/ntfnfO{ b}lgs ?kdf cg'udg ug]{ gLlt ckgfPsf]
5 . a}s + n] t/ntf hf]lvd Joj:yfkg ug{ cfGtl/s
lgoGq0f k|lqmofsx? / cfsl:ds of]hgfx? ljsf; u/]sf]
5 . cfsl:ds of]hgfx?n] ck]lIft gub k|jfxsf] d"Nof°g
/ pRr u|8] s ] f] lwtf]sf] pknAwtfnfO{ ;d]6s
] f] 5 /
o;nfO{ cfjZos nufgL ;'lglZrttfsf] nflu k|of]u
ug{ ;lsG5 .
lgDg tflnsfdf nufgLsf] kf]6k{ mf]lnof]sf] kl/kSjtf
k|fk] mfOnnfO{ 5'6 lagfsf] -undiscounted_ /sd k|jfxsf]
cfwf/df lrq0f ul/Psf] 5 h'g cfjZos t/ntfsf] :t/
k"/f ug{ Jojl:yt ul/Psf] xf] h'g of] t/ntf cefj x'g]
a]nfdf s'g} Joj;fosf] ljQLo bfloTjx?sf] ;do;LdfnfO{
Wofgdf /fv]/ agfPsf] xf] .
 158

/sd ? bz nfvdf

ljj/0f # dlxgf eGbf # dlxgfb]lv ^ dlxgfb]lv ! jif{ eGbf hDdf

sd ^ dlxg ! jif{ a9L
;DklQ
gub / gub ;dfg 12,295 12,295
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 18,721 18,721
a}+s tyf ljQLo ;+:yfdf df}Hbft
Jo'TkGg ljQLo pks/0f 5,636 5,636
cGo Aofkfl/s ;DklQ 9 9
a}+s tyf ljQLo ;+:yfnfO{ shf{ ;fk6 2,464 3,718 4,961 1,565 12,708
u|fxsnfO{ shf{ ;fk6 31,325 13,662 31,163 84,034 160,184
;xfos sDkgLdf nufgL 3,134 487 1,310 24,387 29,317
hDdf 73,584 17,868 37,434 109,986 238,871
bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afsL /sd 9,272 9,272
g]kfn /fi6« a}+snfO{ ltg{ afsL /sd
Jo'TkGg ljQLo pks/0f 5,601 5,601
u|fxssf] lgIf]k 28,405 22,308 55,077 95,841 201,630
;fk6L
cGo bfloTj 6,891 6,891
Hff/L ul/Psf] C0fkq 500 9,156 9,656
hDdf 50,169 22,308 55,577 104,997 233,050

;~rfng hf]lvd a}s

ckof{Kt jf c;kmn cfGtl/s k|lqmof, JolQm / k|0ffnL
jf a}s
+ sf] nflu sfg'gL hf]lvd;lxt afx\o 36gfx?sf]
k|efjaf6 x'g] ;Defljt hf]lvdaf6 x'g] gf]S;fgsf] ?kdf
;~rfng hf]lvdnfO{ kl/eflift ul/Psf] 5 .
+ n] k|dv' lgoGq0fsf dfkb08, k|dv ' lgoGq0f
:jd"Nof°g / d'Vo hf]lvd ;"rsf+snfO{ pks/0sf] ?kdf
k|of]u u/]/ ;~rfng hf]lvd 36gfx?nfO{ ;dofg'sn'
a'em\b} tyf n'ss
] f hf]lvdnfO{ n]vf°g, d"Nof°g /
lgoGq0f u5{ .

;~rfng hf]lvd a}s + sf] ;a} sfo{df Jofks 5 / a}s

dfgj ;+;fwg, k|0ffnL / k|lqmofut l8hfOg nufot
a}s
+ n] sfd ug{ ljsf; u/]sf ;a} ;|ft] af6 k|efljt
x'G5g\ . ;~rfng hf]lvd hfn;fhL, Joj;fodf x'g]
cj/f]w, k|0ffnL c;kmntf, ef}lts k"jf{wf/df Iflt,
sfof{Gjogdf c;kmntf / ;]jf 8]lne/L, pTkfbx¿df
:jfefljs hf]lvd, u|fxsx¿, k|lqmofx¿df cof]Uotf jf
q'l6k"0f{ k|lqmof l8hfOgx¿ / Jofkf/ h:tf cfGtl/s /
afx\o b'j} sf/0fn] x'g ;S5 . s'g} klg Joj;flos sfd
jf Joj;fo ;xfotf sfddf hf]lvd pTkGg x'g ;S5 .
hf]lvd Joj:yfkg / g}lts Joj;flos cEof;sf]
alnof] ;+:s[ltn] xflgsf/s ;Defljt ;~rfng hf]lvd
36gfaf6 /f]Sg a}s + k|lta4 5 / 36\g ;Sg] hf]lvdsf
36gf;Fu h'Wg;Sg] l:yltdf 5 . ;~rfns ;ldlt /
pRr Joj:yfkgsf] sfd / gLlt, k|lqmof tyf k|0ffnLn]
hf]lvd Joj:yfkg ;+:s[ltsf] nflu alnof] cfwf/ k|bfg
u/]sf] 5 .
+ n] pRr:t/Lo k|zf;lgs dfkb08sf] ;'lglZrttf,
cfrf/;+lxtfsf] kfngf ;fy} lgofds lgsfo tyf a}s
+ sf]
cfGtl/s gLlt, k|lqmofx¿ / dfkb08 cg'kfngsf] klg
;'lglZrttf ug'k{ 5{ .
k|efjsf/L gLltx¿, k|lqmofTds dfkb08 / :t/Lo
;~rfng k|lqmof hf]lvd Joj:yfkgsf] nflu alnof
pks/0f x'g\ . t;y{, ljefun] gLlt / k|lqmofx¿sf]
kof{Kttf / k|efjsfl/tf tyf ltgsf] k|efjsf/L
sfof{Gjog glhsaf6 cg'udg ul//x]sf] x'G5 / oL
lgofds lgsfosf] dfkb08cg';f/sf] 5 ultlzn hf]lvd
jftfj/0f cg'sn' 5 eGg] lglZrt u5{ .
%=@ k"h
F L Joj:yfkg
%=@=! u'0ffTds k|s6Ls/0f
a}s + n] "Integrated ICAAP and Stress Testing
Guideline 2019" tof/ kf/]/ sfof{Gjog u/]sf] 5

h;nfO{ ;~rfns ;ldltn] kfl/t u/]sf] xf] . o;n]
a}s
+ nfO{ cfGtl/s k"hF Lsf] dfqf, k|sf/ / ljt/0f d"Nof°g
/ ;'wf/ ug{ ;xof]u u5{ h'g a}s + df phf/ x'g ;Sg]
hf]lvdsf] k|sl[ t / txnfO{ 9fSgsf] nflu kof{Kt x'G5 .
cfGtl/s k"hF L of]Uotf lgwf{/0f k|lqmof -ICAAP_ df
;'zf;g Joj:yf, j:t'ut hf]lvd Joj:yfkgsf] s'zn
k|lqmof / cfly{s k"hF L cf+sng / ;'wf/sf] nflu k|efjsf/L
k|0ffnL x'g' cfjZos 5 . cfly{s k"hF Ln] -cfly{s
?kdf cfjZos k"hF L_ n] a}s + sf] Joj;fo ;~rfng /
;DalGwt hf]lvdx?df nufgLsf] nflu cfjoZs k"hF Lut
cfjZostfnfO{ hgfpF5 .
o; k|so[ fn] a}s
+ sf] hf]lvd k|fk] mfOn / o;sf] hf]lvd
Joj:yfkg, lgoGq0f jftfj/0f / /0fgLlts of]hgfsf]
k|efjsfl/tfsf] ;DaGwdf k"hF L kof{Kttf cfjZostfx¿sf]
d"Nof°g ug{ plrt ljlw / k|lqmofx¿ tf]s/] cfGtl/s
k"hF L kof{Kttfsf] u0fgfsf] nflu gLlt / k|lqmofTds
dfu{bz{g k|bfg ub{5 .
/0fgLlts p2]Zox¿sf] ;DaGwdf a}s + sf] jt{dfg /
eljiosf] k"hF L cfjZostfx¿ ;'lglZrt ug{ ljz]ifu/L
;~rfns ;ldlt pQ/bfoL x'g5] . Joj:yfkgn] a}s + n]
ljleGg Jofj;flos ultljlwx¿sf] qmddf ;fdgf
ul//x]sf] hf]lvdx¿sf] k|sl[ t / :t/sf] / of] hf]lvd
s;/L k"hF L :t/;Fu ;DalGwt 5 eg]/ ;dLIff ug]5{ / ;f]xL
cg';f/ hf]lvd Joj:yfkgsf] nflu hf]lvd Joj:yfkg
k|f?k sfof{Gjog ug]5{ .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 159
%=@=@ u'0ffTds k|s6Ls/0f
c_ k"h
F Lut ;+/rgf / k"h
F Lut kof{Kttf
s_ k|fylds k"h
F Ltflnsf
/sd ? bz nfvdf
qm=d ljj/0f /sd
s r'Qmf k"FhL (,&!*
v z]o/ lk|ldod÷k"FhLut df}Hbft –
u k|:tfljt af]g; z]o/ –
3 j}wflgs ;fdfGo df}Hbft #,)%)
ª k|fKt cfDbfg !,(&^
r rfn" jif{sf] cg'dflgt ;l~rtL gfkmf –
5 k"FhLut 5'6 df}Hbft !,!))
h cGo :jtGq df}Hbft –
em :yug s/ ;DklQ –
` cd"t{ ;DklQ -!!#_
6 ljQLo Jofh;lxt ;+:yfut :jk"FhLdf nufgL -@^)_
7 ;Ldf eGbf clws hUuf / ejg vl/b –
k|fylds k"FhL !%,$&)
v_ k'/s k"FhL tflnsf
/sd ? bz nfvdf
qm=d ljj/0f /sd
s ;'/If0f g/fv]sf] ;xfos cfjlws bfloTj &,&#%
v ;fdfGo shf{ gf]S;fgL Joj:yf !,^!!
u ;6xL ;dLs/0f sf]if $)
3 nufgL ;dfof]hg df}Hbft !%)
k'/s k"FhL (,%#^
 160

u_ ;'/If0f g/flvPsf] ;xfos cfjlws C0fsf] (Subordinated Term Debt) aSof}tf /sd, kl/kSj x'g] ldlt tyf jif{df pTkGg
/sd / k"FhL sf]ifsf] ?kdf u0fgf of]Uo /sdsf] lj:t[t hfgsf/L .

Jofhb/ k"FhLut sf]ifsf]

ljj/0f aSof}tf /sd hf/L ldlt kl/kSj ldlt k|ltztdf* nflu of]Uo /sd
&=@% k|ltzt Pg cfO{ ;L Plzof C0fkq @)&& %)) !%–d]–!$ !$–d]–@! &=@% %))
( k|ltzt Pg cfO{ ;L Plzof C0fkq @)*!÷*@ #,))) !$–hgj/L–!* !#–hgj/L–@% ( #,)))
!! k|ltzt Pg cfO{ ;L Plzof C0fkq @)*@÷*# !,*#) @)–;]K6]Da/–@)!* !(–;]K6]Da/–@% !! !,*#)
!) k|ltzt Pg cfO{ ;L Plzof C0fkq @)*%÷*^ @,$)% !–dfr{–@)!( @^–km]a'c/L–!( !) @,$)%
!)=@% k|ltzt Pg cfO{ ;L Plzof af]G8 @)*#÷*$ !,($$ @&–cu:t–@)!( @&–cu:t–@^ !)=@% !,($$
s"n (,^&( (,^&(
t/, %) k|ltzt k|fylds k"hF Lut sf]if ePsfn] s"n of]Uo /sd ? &,&#% ldlnog ?k}ofF xf] .
*Jofhb/ cw{jflif{s ?kdf ltg{ ;lsg] vfnsf] xf] .

3_ k"h
F Lutaf6 s6f}tL cg';f/ a}s
+ n] bL3{sflng of]hgf xfl;nsf nflu % jif]{
• C0fkq hf/L vr{;uF ;DalGwt cb[Zo ;DklQ /0fgLlts of]hgf agfPsf] 5 / jflif{s ah]6, ;~rfng
/ ljb]zL d'bf| af]G8df /x]sf] lk|ldod u/L @@=(& / /0fgLlts of]hgf agfPsf] 5 .
ldlnog ?k}ofF k|fylds k"hF Laf6 36fOPsf] 5 .
• a}s + n] Pg cfO{ ;L Plzof Soflk6n lnld6]8, k"0f{ Jofkf/ of]hgfcg';f/ a}s
+ sf] k"hF L kof{Kttf a}s
+ sf] k"hF Lsf]
:jfldTj ePsf] ;xfos sDkgL, df u/]sf] ? @)) dfu cg'?k ;'lglZrt ug{ Joj:yfkg / ;~rfns ;ldlt
ldlnog ?k}ofF a/fa/sf] nufgL /sd k|fylds ljj]sk"0f{ / ;lqmotfsf ;fy "Integrated ICAAP and
Stress Testing 2019" cg';f/ k"h F L / hf]lvd d"Nof°g,
k"hF Laf6 36fOPsf] 5 .
• a}s + n] Pg cfO{ ;L Plzof ;]So'l/l6h\ lnld6]8, k"0f{ bafa k/LIf0f / kl/b[Zo k/LIf0f, cg'udg / l/kf]l6{ªsf]
:jfldTj ePsf] ;xfos sDkgLdf u/]sf] ? ^) ldlnog k|lqmofdf ;+nUg 5g\ .
?k}ofF a/fa/sf] nufgL /sd k|fylds k"hF Laf6
36fOPsf] 5 . "Integrated ICAAP and Stress Testing 2019" pRr
• a}s + n] Hof]lt nfO{km OG;'/G] ;df ;"rLs[t gePsf] Joj:yfkgnfO{ hf]lvd k|fk] mfOn, k|jl[ Q, / k"hF L cfjZostf
nufgL ? !%) ldlnog ?k}ofF a/fa/sf] nufgL /sd ;DaGwL cfjZos hfgsf/L k|bfg ug{ cf}krfl/s
k|fylds k"hF Laf6 36fOPsf] 5 . cg'udg / l/kf]l6{ª ;+oGq :yfkgf ul/Psf] 5 . To:tf,
k|ltj]bgx¿ dfl;s / q}dfl;s ?kdf tof/ kf/L
ª_ s"n k"h
F Lut sf]if ;DalGwt Joj;fo OsfO{÷ljefu, PsLs[t hf]lvd ljefu
/sd ? bz nfvdf -IRMD_, / ;DklQ bfloTj ;ldlt -ALCO_ a}7sdf
qm=d ljj/0f /sd /flvG5 . yk q}dfl;s l/kf]6{ ;dLIff / 5nkmnsf nflu
s k|fylds k"FhL !%,$&) hf]lvd Joj:yfkg ;ldlt / af]8d{ f k|:t't ul/G5 .
v k"/s k"FhL (,%#^
s"n k"FhLut sf]if @%,))^
h_ ljz]ifu/L xfOla|8 k"h
F Lut cf}hf/;lxt clwg:y cjlw
C0fsf] cjlw, ;t{x? / d'Vo ljz]iftfsf] ;f/f+z
r_ k"h
F L kof{Kttf cg'kft ;fwf/0f z]o/ k"hF L M a}s+ ;Fu Ps ;o ?k}ofF d"No ePsf
!% h'nfO{ @)@) df ul/Psf] u0fgf cg';f/ a}s
+ sf] k"hF L Pp6} dfq ju{sf] O{lSj6L z]o/ 5 . O{lSj6L z]o/ ePsf
kof{Kttf cg'kft !#=%) k|ltzt 5 . x/]s JolQmn] Ps z]o/ a/fa/ Ps ef]6sf] clwsf/
/fV5g\ . a}s
+ sf] lnSjL8];g ePsf] v08df O{lSj6L x'gn] ]
5_ rfn" / eljiosf ultljlwdf ;xfotf ug{ k"h F Lut clwdfGo /sd ljt/0f u/]kl5 a}s + sf] afFsL ;DklQ k|fKt
kof{Kttf cg'kft d"Nof°gsf] nflu a}s
+ sf] cfGtl/s ug]{ xs x'g5] . z]o/wgL;Fu ePsf] O{lSj6L z]o/sf]
z}nLsf] ;+lIfKt ljj/0f cg'kftdf afFsL ;DklQ ljt/0f x'g5] .
a}s+ sf] ah]6 gLlt / /0fgLlts sfuhftdf pNn]v ul/P
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 161

/sd ? bz nfvdf
C0fkq M a}s + n] &=@% k|ltzt Pg cfO{ ;L Plzof C0fkq qm=d hf]lvd ef/ If]q /sd
@)&&, ( k|ltzt Pg cfO{ ;L Plzof C0fkq, !! k|ltzt s shf{ hf]lvd jfktsf] hf]lvd efl/t ;DklQ 170,533

Pg cfO{ ;L Plzof C0fkq @)*@–*#, !) k|ltzt Pg v rfng hf]lvd jfktsf efl/t ;DklQ 8,345
cfO{ ;L Plzof C0fkq @)*%÷*^, !)=@% k|ltzt Pg u ahf/ hf]lvd jfktsf] efl/t ;DklQ 165

cfO{ ;L Plzof C0fkq @)*#÷*$ u/L qmdzM %) 3 Pillar II cGtu{tsf] ;dfof]hg

s/f]8 ?k}ofF, #)) s/f]8 ?k}ofF, !*# s/f]8 ?k}ofF, @$)=$
s/f]8 ?k}ofF, / !($=$ s/f]8 ?k}ofFsf] C0fkq hf/L u/]sf]
5 . oL C0fkq;Fu s'g} dtbfg clwsf/ x'bF g} .
a}s
+ sf] lgIf]kstf{;uF C0fkq clwg:y x'g5] .
cf_ hf]lvdsf If]q
s_ shf{ hf]lvd, ahf/ hf]lvd / ;~rfng hf]lvdsf]
tflnsf
ª ;DklQ bfloTj Joj:yfkg ;DaGwL gLltx? 2,593
/ cEof; ;Gtf]ifhgs gePsf] sf/0f s'n
cfosf] # k|ltzt hf]lvd efl/t ;DklQdf
hf]8g]
r hf]lvd efl/t If]qsf nflu b'O{ k|ltzt yk 3,581
s'n hf]lvdjfktsf] efl/t ;DklQ -Total RWE_ 185,216
v_ shf{ hf]lvdsf] !! ju{ cGtu{t hf]lvd

/sd ? bz nfvdf
qm=d hf]lvd juL{s/0f v'b jf;nft d"No RWE
s s]lGb|o a}+s / ;/sf/;;Fu bfaL 48,949
v cGo ljQLo ;+:yf;Fusf] bfaL
u a}+sx?;Fusf] bfaL 16,254 3,251
3 skf]{/]6 / hdfgt sDkgL;Fu bfaL 56,524 56,524
ª pkef]Qmf tyf ;fgf shf{ (Regulatory Retail Portfolio) -efvf ggf3]sf]_ 67,371 50,528
r cfjf;Lo ;DklQaf6 ;'/lIft kfl/Psf] bfaL 9,939 6,006
5 Jofkfl/s 3/hUufaf6 ;'/lIft kfl/Psf] bfaL 261 261
h ljutsf] afFsL bfaL 2,763 4,145
em pRr hf]lvd bfaL 25,967 37,489
` cGo ;DklQ 14,486 7,780
6 u}/ jf;nft ljj/0f 17,724 4,549
s"n 260,238 170,533

O_ s'n hf]lvd efl/t ;DklQ u0fgfsf] tflnsf ljj/0f

/sd ? bz nfvdf
ljz]if Joj:yf d"No hf]lvd ef/ hf]
v'b lstfjL / d'Nof°g pko'Qm v'b-8L_
lvd
efl/t
P= jf;nft d"No -P_ ;dfof] hg ;Lcf/ Pd -P–aL–;L_ k|ltztdf ;DklQ
-aL_ -O{_ -8L*O{_
gub df}Hbft 5,454 – – 5,454 0µ –
/fi6« a}s
+ ;Fu /x]sf] df}Hbft 18,721 – – 18,721 0µ –
;'g 9 – – 9 0µ –
;/sf/L ;'/If0fkqdf nufgL 26,178 – – 26,178 0µ –
;/sf/;Fusf] ;a} bfaL 3,976 – – 3,976 0µ –
/fi6« a}s+ ;Fu lgisflzt ;'/If0fkqdf nufgL – – – – 0µ –
/fi6« a}s + ;Fusf] ;a} bfaL 74 – – 74 0µ –
ljb]zL ;/sf/ / s]lGb|o a}s + ;Fu bfaL -ECA )–!_ – – – – 0µ –
ljb]zL ;/sf/ / s]lGb|o a}s + ;Fu bfaL -ECA )–@_ – – – – 20µ –
ljb]zL ;/sf/ / s]lGb|o a}s + ;Fu bfaL -ECA )–#_ – – – – 50µ –
af“sL csf]{ k[i7df===
 162

===cl3Nnf] k[i7af6 lg/Gt/ /sd ? bz nfvdf

ljz]if Joj:yf d"No hf]lvd ef/ hf]
v'b lstfjL / d'Nof°g pko'Qm v'b-8L_
lvd
efl/t
P= jf;nft d"No -P_ ;dfof] hg ;Lcf/ Pd -P–aL–;L_ k|ltztdf ;DklQ
-aL_ -O{_ -8L*O{_
ljb]zL ;/sf/ / s]lGb|o a}s + ;Fu bfaL -ECA $–^_ – – – – 100µ –
ljb]zL ;/sf/ / s]lGb|o a}s + ;Fu bfaL -ECA –&_ – – – – 150µ –
aLcfO{P;, cfO{PdPkm, O{;LaL, O{;L / cGo ax'kIfLo ljsf; a}s + – – – – 0µ –
k|f?kaf6 klxrfg ul/Psf] bfaL
cGo ax'kIfLo ljsf; a}s + ;Fusf] bfaL – – – – 100µ –
;fj{hlgs ;+:yf;Fu bfaL -ECA )–!_ – – – – 100µ –
;fj{hlgs ;+:yf;Fu bfaL -ECA )–@_ – – – – 20µ –
;fj{hlgs ;+:yf;Fu bfaL -ECA #–^_ – – – – 50µ –
;fj{hlgs ;+:yf;Fu bfaL -ECA –&_ – – – – 100µ –
k"hF L kof{Ktftfsf] cfjZostf k"/f u/]sf :jb]zL a}s + ;Fusf] bfaL 13,207 – – 13,207 20µ 2,641
k"hF L kof{Ktftfsf] cfjZostf k"/f gu/]sf :jb]zL a}s + ;Fusf] bfaL – – – – 100µ –
ljb]zL a}s + ;Fu bfaL -ECA )–!_ 2,424 – – 2,424 20µ 485
ljb]zL a}s + ;Fu bfaL -ECA )–@_ – – – – 50µ –
ljb]zL a}s + ;Fu bfaL -ECA #–^_ – – – – 100µ –
ljb]zL a}s + ;Fu bfaL -ECA &_ – – – – 150µ –
;fs{ If]qdf ;~rflnt ;DalGwt lgofdssf] k"hF L cfjZostf eGbf ! 623 – – 623 20µ 125
k|ltzt a9Ldf ;~rflnt a}s + ;Fu bfaL
:jb]zL skf]/{ 6] ;Fu bfaL – (Credit Rating AAA) – – – – – –
:jb]zL skf]/{ 6] ;Fu bfaL – (Credit Rating AA+ to AA-) – – – – – –
:jb]zL skf]/{ 6] ;Fu bfaL – (Credit Rating A+ to A-) – – – – – –
:jb]zL skf]/{ 6] ;Fu bfaL – (Credit Rating BBB+ & below) – – – – – –
:jb]zL skf]/{ 6] ;Fu bfaL 56,758 194 40 56,524 100µ 56,524
ljb]zL skf]/{ 6] ;Fu bfaL -ECA )–!_ – – – – 20µ –
ljb]zL skf]/{ 6] ;Fu bfaL -ECA )–@_ – – – – 50µ –
ljb]zL skf]/{ 6] ;Fu bfaL -ECA #–^_ – – – – 100µ –
ljb]zL skf]/{ 6] ;Fu bfaL -ECA &_ – – – – 150µ –
lgoldt v'bf| kf]6k{ mf]lnof] -afFsL gePsf]_ 67,752 216 164 67,371 75µ 50,528
Granularity afx]s lgofdssf] ;a} dfkb08 k"/f u/]sf bfaL – – – – 100µ –
cfjfl;o 3/hUufaf6 ;'/lIft bfjL 9,862 29 – 9,833 60µ 5,900
cfjfl;o 3/hUufaf6 k"0f{ ;'/lIft gePsf] bfjL -efvf ggf3]sf]_ – – – – 150µ –
cfjfl;o 3/hUufaf6 k"0f{ ;'/lIft gePsf] bfjL -efvf gf3]sf]_ 110 4 – 106 100µ 106
Jofkfl/s 3/hUufaf6 ;'/If0f ;'/lIft bfaL 265 5 – 261 100µ 261
e'QmfgL cjlw ;dfKt eO;s]sf] bfjL-cfjfl;o 3/hUuf ;'/lIft afx]s_ 3,581 815 3 2,763 150µ 4,145
pRr hf]lvd bfaL -e]~r/ Soflk6n, lghL ;DklQ nufgL, JolQmut 22,190 114 252 21,824 150µ 32,736
C0f / qm]l86 sf8{af6 pknAw x'g] /sd_
;'/If0f kqsf] lwtf]df lbOPsf] shf{ -af]G8 / z]o/_ 386 3 – 383 100µ 383
:6s PS;r]Ghdf ;"rLs[t sDkgLsf] z]o/ / cGo 2,540 – – 2,540 100µ 2,540
k"h“ Lut pks/0fdf ePsf] nufgL
:6s PS;r]Ghdf ;"rLs[t gePsf] sDkgLsf] z]o/ / cGo 1,220 – – 1,220 150µ 1,830
k“h" Lut pks/0fdf ePsf] nufgL
cfjf;Lo ;DklQaf6 ;'/lIft sd{rf/L shf{ 1,866 – – 1,866 50µ 933
;/sf/L ;'/If0fdf k|fKt x'g] Jofh÷bfaL 310 – – 310 0µ –
dfu{:y gub tyf sn]S;gdf /x]sf] gubhGo ;DklQ – – – – 20µ –
cGo ;DklQ 6,847 – – 6,847 100µ 6,847
s"n -P_ 244,354 1,381 459 242,514 – 165,984
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 163

/sd ? bz nfvdf
ljz]if Joj:yf d"No hf]lvd ef/ hf]
v'b lstfjL / d'Nof°g pko'Qm v'b-8L_
lvd
efl/t
P= jf;nft d"No -P_ ;dfof] hg ;Lcf/ Pd -P–aL–;L_ k|ltztdf ;DklQ
-aL_ -O{_ -8L*O{_
/2 ug{ ;lsg] k|lta4tf – – – – 0µ –
lan sn]S;g 66 – – 66 0µ –
km/jf8{ ljlgdo ;Demf}tf bfloTjx? 3,960 – – 3,960 10µ 396
jf:tljs kl/kSj ldlt ^ dlxgf;Dd ePsf] k|lttkq -:jb]zL k|ltkIf_ 1,390 – 24 1,365 20µ 273
ljb]zL k|ltkIf -ECA )–!_ – – – – 20µ –
ljb]zL k|ltkIf -ECA @_ – – – – 50µ –
ljb]zL k|ltkIf -ECA #–^_ – – – – 100µ –
ljb]zL k|ltkIf -ECA &_ – – – – 150µ –
jf:tljs kl/kSj ldlt ^ dlxgfeGbf a9L ePsf] k|lttkq – – – – 50µ –
-:jb]zL k|ltkIf_
ljb]zL k|ltkIf -ECA )–!_ – – – – 20µ –
ljb]zL k|ltkIf -ECA @_ – – – – 50µ –
ljb]zL k|ltkIf -ECA #–^_ – – – – 100µ –
ljb]zL k|ltkIf -ECA &_ – – – – 150µ –
la8 af]G8, sfo{;Dkfbg hdfgt / sfpG6/ Uof/]G6L -:jb]zL k|ltkIf_ 4,391 – 151 4,240 40µ 1,696
ljb]zL k|ltkIf -ECA )–!_ – – – – 20µ –
ljb]zL k|ltkIf -ECA @_ – – – – 50µ –
ljb]zL k|ltkIf -ECA #–^_ – – – – 100µ –
ljb]zL k|ltkIf -ECA &_ – – – – 150µ –
k|Tofe"lt (underwriting) ;DalGwt k|lta4tf – – – – 50µ –
a}s
+ x?af6 ;'/If0fsf] ?kdf k|bfg ul/Psf] hdfgtx? (Lending of – – – – 100µ –
Bank's Securities or Posting of Securities as collateral)
k'g vl/b ;Demf}tf, ljsNk;lxt ;DklQ laqmL -l/kf] / l/e;{ l/kf] ;lxt_ – – – – 100µ –
clu|d e'QmfgL hdfgt 337 – 2 334 100µ 334
ljQLo hdfgt – – – – 100µ –
:jLsf/ tyf b/kL7 (Acceptance and Endorsements) 58 – 5 53 100µ 53
e'QmfgL gul/Psf] efu ty cf+lzs e'QmfgL ul/Psf] z]o/ tyf ;'/If0f – – – – 100µ –
(Unpaid portion of Partly paid shares and securities)
/2 ug{ g;lsg] shf{ k|lta4tf -cNksflng_ 7,388 – – 7,388 20µ 1,478
/2 ug{ g;lsg] shf{ k|lta4tf -bL3{sflng_ – – – – 50µ –
;fs{ If]qdf ;~rflnt ;DalGwt lgofdssf] k"hF L cfjZostf eGbf – – – – 20µ –
! k|ltzt a9Ldf ;~rflnt a}s + ;Fu bfaL
cGo ;Defljt bfloTjx? 314 – – 314 100µ 314
e'Qmfg x'g afFsL / hdfgt bfaL 3 – – 2 200µ 5
s"n -aL_ 17,906 – 183 17,724 4,549
shf{ hf]lvd-P_+-aL_ 262,260 1,381 642 260,238 170,533
(Pillar II) df ;dfof]hg
Psn afWosf/L ;Ldf eGbf clws C0f / ;'ljwfsf] – – – – –
!) k|ltzt -^=$ P #_
;|ft] ;lxt shf{ laqmL ePdf ! k|ltzt ;Demf}tf – – – –
-laqmL_ d"No -^=$ P $_
shf{ hf]lvdsf] nflu s"n (RWE) 262,260 1,381 642 260,238 170,533
 164

O{_ v'b / s'n lgs[io shf{ -NPA_

/sd xhf/df
rfn" jif{ ut jif{
ljj/0fx?
s"n NPA v'b NPA s"n NPA v'b NPA
k'g/;+/rgf÷k'g/tflnsLs/0f ul/Psf – – – –
sd;n C0f 221,356 166,017 425,965 319,474
z+sf:kb C0f 605,020 302,510 50,482 25,241
v/fa 484,953 – 213,955 –
hDdf NPA 1,311,328 468,527 690,402 344,714

%=@=# afx\o cfjZostf;Fu cg'kfng

@)!%÷!^ sf] df}lb|s gLlt cg';f/ jfl0fHo a}+sx?n] dWo h'nfO{ @)!& ;Dddf r'Qmf k"FhL ? * ca{ ?k}ofF k'¥ofpg'kg]{
k|fjwfg lyof] . l/kf]l6{ª ldlt cg';f/ a}+ssf] r'Qmf k"FhL ? (=&@ ca{ g]kfnL ?k}ofF 5 .

%=# ljQLo ;DklQ / ljQLo bfloTjsf] juL{s/0f

/sd ? bz nfvdf
o; jif{ ut jif{
ljj/0fx? gf]6
lstfaL d"No fair value lstfaL d"No fair value
;DklQ
;DklQ
kl/zf]lwt nfutdf dfkg ul/Psf] ;DklQ
gub / gub ;dfg 4=1 12,295 12,295 20,215 20,215
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 4=2 18,721 18,721 16,098 16,098
a}+s tyf ljQLo ;+:yfdf df}Hbft 4=3 – – 384 384
u|fxsnfO{ shf{ ;fk6 4=7 160,184 160,184 142,574 142,574
191,200 191,200 179,270 179,270
gfkmf / gf]S;fg dfkm{t fair value (FVTPL)
Jo'TkGg ljQLo pks/0f 4=4 5,636 5,636 7,006 7,006
cGo lj:t[t cfo dfkm{t fair value (FVTOCI)
nufgL ;'/If0f kq 4=8 29,317 29,317 18,153 18,153
;xfos sDkgLdf nufgL 4=1 1,265 1,265 1,205 1,205
30,582 30,582 19,357 19,357
bfloTjx?
bfloTjx?
kl/zf]lwt nfutdf dfkg ul/Psf] bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afsL /sd 4=17 9,272 9,272 13,928 13,928
g]kfn /fi6« a}+snfO{ ltg{ afsL /sd 4=18 – – 315 315
u|fxssf] lgIf]k 4=20 201,630 201,630 171,428 171,428
Hff/L ul/Psf] C0fkq 4=24 9,656 9,656 7,710 7,710
220,558 220,558 193,381 193,381
gfkmf / gf]S;fg dfkm{t fair value (FVTPL)
Jo'TkGg ljQLo pks/0f 4=19 5,601 5,601 6,913 6,913
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 165

%=#=! ljQLo ;DklQ / ljQLo bfloTjsf] fair value

/sd ? bz nfvdf
fair value tx o; jif{ ut jif{
gfkmf / gf]S;fg dfkm{t fair value (FVTPL)
ljQLo ;DklQ
km/jf8{ ;6xL ;Demf}tf 5,636 7,006
ljQLo bfloTj
km/jf8{ ;6xL ;Demf}tf 5,601 6,913
cGo lj:t[t cfDbfgLdfkm{t fair value
ljQLo ;DklQ
cf];LcfO{df nufgL ;'/If0f
;'lrs[t O{lSj6L ;'/If0f 1 1,535 1,603
;'lrs[t gul/Psf] O{lSj6L ;'/If0f 3 1,220 1,207
;xfos sDkgLdf nufgL 1,265 1,205
hDdf 4,020 4,015

;+zf]lwt nfutdf /flvPsf] ljQLo pks/0f /sd ? bz nfvdf

fair value tx o; jif{ ut jif{
ljQLo ;DklQ
C0f ;'/If0f 3 – –
;/sf/L j08 3 26,068 13,942
;/sf/L 6]«h/L ljn 3 494 1,401
g]kfn /fi6« a}+s j08 3 – –
a}+s tyf ljQLo ;+:yfnfO{ shf{ ;fk6 3 12,708 6,923
u|fxsnfO{ shf{ ;fk6 3 160,184 142,574
PsfpG6 l/l;j]an – –
kfs]sf] cfDbfgL – –
hDdf 199,454 164,840
ljQLo bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ afsL /sd 3 9,272 13,928
g]kfn /fi6« a}+snfO{ ltg{ afsL /sd 3 – 315
u|fxssf] lgIf]k 3 201,630 171,428
;fk6L 3 – –
Joj:yfx? – –
cGo bfloTj 6,891 5,176
Hff/L ul/Psf] C0fkq 9,656 7,710
;xfos bfloTj – –
hDdf 227,449 198,557
 166
%=$=! ;fdfGo hfgsf/L
l/kf]l6{ªof]Uo OsfO{x? M
nlIft u|fxs k|fk] mfOn, product / ;]jfx¿sf] k|sl[ t,
leGg hf]lvd / k|ltkmn, ;+u7g ;+/rgf, cfGtl/s
Jofkf/ l/kf]l6{ª k|0ffnLnfO{ Wofgdf /fvL Jokf/ OsfO{nfO{
n]vf°g / l/kf]l6{ª ul/Psf] 5 . lgDg OsfO{x?df a}s
;~rflnt x'g5 .
s_ skf]/{ 6] a}l+ s·
skf]/{ 6] u|fxsnfO{ lbOPsf] % s/f]8 ?k}ofF eGbf a9L
d"Nosf] C0fnfO{ skf]/{ 6] a}l+ sª cGtu{t juL{s/0f
ul/Psf] 5 . skf]/{ 6] C0faf6 k|fKt z'Ns cfDbfgL,
Pn;L÷aLhLaf6 k|fKt ljb]zL d'bf| ;6xL cfDbfgL
of] v08sf] cfDbfgL x'g\ . of] v08sf] vr{tkm{ skf]/{ 6]
C0f lbgsf] nflu k|of]u ul/Psf] lgIf]ksf] Jofh vr{,
JolQmut vr{ / ;~rfng vr{sf ;fy} To:tf C0fsf]
nflu 3f6fsf] k|fjwfg ;d]l6Psf] 5 .
v_ l/]6n] -v'bf| _ a}l+ s·
JolQmnfO{ lbOg] C0f l/6]n a}l+ s· cGtu{t juL{s/0f
ul/Psf] 5 . o:tf C0faf6 k|fKt z'Ns cfo, Jofh cfo
o; v08sf] cfDbfgLx? x'g\ . of] v08sf] vr{tkm{ v'bf|
C0f lbgsf] nflu k|of]u ul/Psf] lgIf]ksf] Jofh vr{,
JolQmut vr{ / ;~rfng vr{sf ;fy} To:tf C0fsf]
nflu 3f6fsf] k|fjwfg ;d]l6Psf] 5 .
u_ ;fgf / demf}nf pBd -P;PdO{_ a}l+ s·
;fgf / demf}Nff pBdx?nfO{ lbOPsf] C0f P;PdO{ a}l+ s·
cGtu{t juL{s/0f ul/Psf] 5 . of] C0faf6 k|fKt z'Ns
cfDbfgL, Pn;L÷aLhLaf6 k|fKt ljb]zL d'bf| ;6xL cfDbfgL
of] v08sf] cfDbfgL x'g\ . of] v08sf] vr{tkm{ P;PdO{
C0f lbgsf] nflu k|of]u ul/Psf] lgIf]ksf] Jofh vr{,
JolQmut vr{ / ;~rfng vr{sf ;fy} To:tf C0fsf]
nflu 3f6fsf] k|fjwfg ;d]l6Psf] 5 .
3_ ljkGg If]q -8LP;Pn_ a}l+ s·
;dfhsf] jl~rt If]qnfO{ k|ToIf k|bfg ul/Psf] C0f
-pbfx/0fsf] nflu s[lif If]q_ jf ck|ToIf -pbfx/0fsf]
nflu ul/a hgtfsf] lxtsf] nflu sfd ul//x]sf]
;+:yf_ nfO{ lbOPsf] C0fnfO{ 8LP;Pn a}l+ s· cGtu{t
juL{s/0f ul/Psf] 5 . o:tf] C0faf6 k|fKt x'g] Jofh
cfo, z'Ns cfo of] v08sf] cfDbfgL x'g\ . of] v08sf]
vr{tkm{ 8LP;Pn C0f k|bfg ug{sf] ;+slnt lgIf]ksf]
vr{, JolQmut vr{ / ;~rfng vr{ ;fy} To:tf C0fsf]
3f6fsf] k|fjwfgnfO{ ;d]l6Psf] 5 .
ª_ 6«h
] /L
;/sf/L aG8, 6«h] /L lan, Kn];d]G6, ljb]zL d'bf| Jofkf/
/ cGo ;+:yfx¿sf] z]o/df nufgL ePsf a}s + sf] Aofn]G;
o; cGtu{t kb{5g\ . aG8 / lansf] Jofh cfo, ljb]zL
d'bf| nfe, nfef+z cfo o; If]qsf] /fh:j j:t' xf] . o;
v08sf] vr{df nufgL, ljb]zL d'bf| 3f6f, JolQmut vr{
+ / kl/rfng vr{sf nflu k|of]u ul/Psf] lgIf]kx¿df x'g]
Jofh vr{ / To:tf nufgLx¿sf] nflu l;h{gf ul/Psf]
3f6fsf] k|fjwfg ;dfj]z 5 .
r_ sf/f]af/ a}l+ s·
sf8{ -8]la6 sf8{÷qm]l86 sf8{_ laqmLaf6 k|fKt
cfDbfgL, df]afOn / P;PdP; a}l+ s· laqmLaf6 k|fKt
cfDbfgL, u|fxs ;]jf z'Ns, Ph]G;L /]ld6\ofG; sldzg,
ns/ z'Ns, r]s k|lqmof z'Ns of] v08sf] cfDbfgLx?
x'g\ . of] v08sf] vr{tkm{ JolQmut vr{ / ;~rfng vr{
;dfj]z 5 .
5_ cGo
dflysf s'g} klg v08df ;dfj]z x'g g;s]sf cfDbfgL
/ vr{x? o; v08cGtu{t k5{g\ . ;DklQsf] laqmLaf6
k|fKt x'g] cfDbfgL, cGo z'Ns / k|fKt x'g] sldzgx?
o; v08sf cfDbfgL j:t'x? x'g\ . ;fdfGo JolQmut
vr{, ;~rfng vr{ / ;DklQsf ckn]vgx? of] v08sf
vr{x? x'g\ .
skf]/{ 6] a}l+ s·, l/6]n a}l+ s·, P;PdO{ a}l+ s·, 8LP;Pn
a}l+ s·, sf/f]af/ a}l+ s· / 6«h] /Ldf slDtdf klg xfd|f
&% k|ltzt cfDbfgL ;dfj]z x'G5g\ . oxfF, To;}n] oL
v08x?nfO{ l/kf]l6{ªof]Uo v08 / afFsLnfO{ cGo v08df
juL{s/0f ul/Psf] xf] .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 167

%=$=@ gfkmf jf 3f6f, ;DklQ / bfloTjaf/] hfgsf/L

/sd ? bz nfvdf
ljj/0fx? skf]{/]6 P;PdO{ l/6]n 8LP;Pn 6LaL 6]«h/L cGo hDdf
afx\o u|fxsaf6 k|fKt cfDbfgL 3,025 6,789 9,653 1,995 382 1,607 350 23,802
cGt/ OsfO{ vr{÷cfDbfgL -13_ 5 7 2 – – – –
s'n cfDbfgL 3,012 6,794 9,659 1,996 382 1,607 350 23,802
Jofh cfDbfgL 2,811 5,899 8,884 1,869 – 1,000 260 20,723
Jofh vr{ 1,939 3,690 5,265 1,270 – 955 – 13,118
s'n Jofh cfDbfgL 872 2,209 3,619 599 – 46 260 7,605
x|f;s6\6L / kl/zf]wg 22 83 87 22 0 29 10 253
s/ ltg'{cl3sf] gfkmf 394 1,288 1,636 365 148 484 82 4,397
shf{sf] Iflt k|ef/ ÷ -ljko{o_ tyf cGo xfgL 240 271 525 78 – – – 1,114
OsfO{ cg';f/ ;DklQ 19,802 77,274 80,302 20,636 114 52,452 10 250,590
OsfO{ cg';f/ bfloTj 20,538 80,197 81,087 13,730 49 54,988 0 250,590

%=$=# ;~rfng OsfO{sf] gfkmf jf gf]S;fg, ;DklQ / ;DklQ /sd ? bz nfvdf

bfloTjsf] dfkg
a}+sn] sf/f]af/sf] k|d'v If]qx¿ ;~rfngsf] k|s[ltsf]
cfwf/df n]vf°g u/]sf] 5 h;n] lg0f{o k|lqmofdf a}+ssf]
Joj:yfkg ;ldltnfO{ lg0f{o k|lqmofdf / ;|f]tx¿
afF8kmfF8sf] nflu ;xof]u u5{ . o;n] Joj:yfkg If]qsf]
k|bz{g cfFsng ug{ d2t ub{5 . of] OsfO{ Joj;fosf]
k|s[ltsf] cfwf/df n]vf°g ul/Psf] 5 . nufgL /sd,
pNn]vof]Uo OsfO{sf] nflu s'n ;DklQ 250,590
cGo ;DklQx?
s'n ;DklQ 250,590
bfloTj /sd ? bz nfvdf
pNn]vof]Uo v08sf] s"n bfloTjx? 250,590

/fi6« a}+sdf ePsf] /sd, nufgLaf6 x'g] cfo, ljb]zL cGo ;DklQx?
s"n bfloTjx? 250,590
d'b|faf6 k|fKt cfDbfgL k|b]z # cGtu{tsf] s]lGb|o
sfof{nodf k|:t't ul/G5 . cGt/ OsfO{ cfDbfgL /
vr{nfO{ a}+ssf] gLltcg';f/ /flvPsf] 5 / s]lGb|o
sfof{noaf6 x6fOPsf] 5 .

%=$=$ pNn]vof]Uo, OsfO{ cg';f/sf] cfDbfgL, gfkmf jf

3f6f, ;DklQ / bfloTjsf] lx;fa ldnfg

cfDbfgL
/sd ? bz nfvdf
pNn]vof]Uo OsfO{sf] nflu s'n cfDbfgL 23,802
cGo cfDbfgLx?
x6fOPsf] cGt/ OsfO{ cfDbfgL
O{sfO{ cfDbfgL 23,802

gfkmf jf 3f6f /sd ? bz nfvdf

pNn]vof]Uo OsfO{sf] nflu s'n gfkmf jf gf]S;fg 4,397
cGo gfkmf jf gf]S;fg
x6fOPsf] cGt/OsfO{ gfkmf
s/ cl3sf] gfkmf 4,397
 168

%=$=% pTkfbg tyf ;]jfaf/] hfgsf/L %=% z]o/ ljsNk / z]o/df cfwfl/t e'QmfgL
/sd ? bz nfvdf
qm=;+= ljefu cfDbfgL
a}s + ;Fu sd{rf/LnfO{ z]o/ ljsNk lbg] gLlt 5}g . o;}
! skf]{/]6 3,025
u/L, jif{e/L a}+sn] z]o/ hf/L u/]/ s'g} klg e'QmfgL
@ l/6]n 9,653 lbPsf] 5}g .
c cfjlws 3/ shf{ 6,366
cf cBfjlws 3/ shf{ 797 %=^ cfsl:ds bfloTj / k|lta4tf
O c6f] shf{ 1,541
O{ uf]N8 shf{ 153
%=^=! cfos/ bfloTj
p z]o/ lwtf] /fv]/ shf{ 88
pm z}lIfs shf{ 106 a}+sn] 7"nf] s/bftf sfof{noaf6 cfly{s jif{ @)^&– ^*
P cGo shf{ 602 b]lv @)&!–&@ ;Dd self assessment cGtu{t k]z
# ;fgf tyf demf}nf pBd 6,789 u/]sf] cfos/ ljj/0fdf ;+zf]lwt s/ lgwf{/0f cfb]z
c demf}nf pBd 4,144 k|fKt u/]sf] 5 . dflysf] ljQLo jif{x¿sf] ;+zf]lwt s/
cf dWod pBd 280
lgwf{/0fåf/f dfu ul/Psf] yk s/ bfloTj hl/jfgf /
O ;xh pBd 431
O{ ;fgf pBd 1,934
Jofh;lxt ? #!=$ s/f]8 /sd 5 . a}+sn] ;DalGwt
$ ljkGg If]q shf{ 1,995 lgsfodf yk s/ dfu lj¿4 k'g/fjnf]sgsf] ckLn
c k|ToIf ljkGg If]q shf{ 1,256 u/]sf] 5 / bfaL ul/Psf] s/ /sdsf] Ps ltxfO{
cf ck|ToIf ljkGg If]q shf{ 739 cfGtl/s /fh:j ljefudf hdfgt:j?k hDdf u/]sf] 5 .
% 6«]h/L 1,607
c 6]«h/L lan / ;/sf/L ;'/If0f kqdf nufgL 1,265
afFsL lg0f{o M of] cltl/Qm dfubfaLaf/] s'g} Joj:yf
cf sf/f]af/ cfo 340
O k'gd"{Nof+sg cfo 2
ul/Psf] 5}g / ljQLo ljj/0fx¿sf] tflnsf !& df
^ sf/f]af/ a}+ls· 382 ;Defljt bfloTjsf] ?kdf pNn]v ul/Psf] 5 .
c sf8{ / gjLg a}+ls· 331
cf cGo sf/f]af/ a}+ls· ;]jf 51 Self assessment k|lqmof cGtu{t a}+sn] cfly{s jif{
& cGo ;]jfx? 350
@)&%÷&^ ;Ddsf] income tax return 7"nf s/ bftf
cGo 350
hDdf 23,802
sfof{nodf btf{ u/]sf] 5 .

%=^=@ cfsl:ds bfloTj

%=$=^ ef}uf]lns If]qaf/] hfgsf/L /sd ? bz nfvdf
ljj/0f o; jif{ ut jif{
lgDg ef}uf]lns If]qaf6 k|fKt cfDbfgL ;+sng x'g afFsL lanx? 66 37
clu|d ljlgdo ;Demf}tf bfloTj 3,960 3,902
If]q /sd k|ltzt
k|lttkq -k"/f /sd_ bfloTj 1,390 1,397
s :jb]zL 23,802 100
Bid Bond 4,391 4,297
k|b]z ! 4,885 21
clu|d e'QmfgL Uof/]G6L 337 307
k|b]z @ 2,898 12
Acceptances and Endorsement 58 286
afudtL 9,595 40
ckl/jTo{ shf{ k|lta4tf 7,388 5,342
u08sL 2,360 10
(Irrevocable Loan Commitment)
n'lDagL 2,836 12
cGo ;Defljt bfloTj 314 273
s0f{fnL 549 2
e'QmfgL x'g afFsL Uof/]G6L bfaL 3 3
;'b'/ klZrd 678 3
17,906 15,843
v j}b]lzs
s"n 23,802 100

%=& ;DalGwt kIf v'nf;f

%=$=& k|d'v u|fxsaf/] hfgsf/L g]kfn n]vf dfkb08 -NAS @$_ cGtu{tsf] cfjZostf
Ps}hgf u|fxsaf6 s"n cfDbfgLsf] !) k|ltzt eGbf cg';f/ a}+sn] lgDg lnlvtx?nfO{ ;DalGwt kIf klxrfg
a9L cfDbfgL gf3]sf] 5}g . u/]sf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 169

gfd ;DaGw
Pg cfO{ ;L Plzof Soflk6n lnld6]8 k"0f{ :jfldTjsf] ;xfos sDkgL
Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8 ^&=*&% :jfldTjsf] ;xfos sDkgL
Pg cfO{ ;L Plzof ;]So'l/6Lh\ lnld6]8 k"0f{ :jfldTjsf] ;xfos sDkgL
t'n;L/fd cu|jfn cWoIf
lqnf]s rGb cu|jfn ;~rfns
/fdrGb| ;+3O{ ;~rfns
/fh]Gb| k|;fb cof{n ;~rfns
ljgf]b s'df/ Kofs'/n] ;~rfns
u0f]z dfg >]i7 :jtGq ;~rfns
lgs'~h cu|jfn ;~rfns
/f]zg s'df/ Gof}kfg] k|dv' sfo{sf/L clws[t
;'lw/ gfy kf08] Gffoj k|dv ' sfo{sf/L clws[t
;Gtf]if s'df/ /f7L ;xfos k|=sf=c – Od]h PG8 PS:flkl/oG;\ k|fh] S] ;g, k|df];g PG8 k/\kmf]/d\ G] ; Pz'/G] ;\ O{sf] l;:6d
/fh]z /fjn ;xfos k|=sf=c – k/\kmf]/d\ G] ; Pz'/G] ;\ O{sf] l;:6d
slkn 9sfn ;xfos k|dv ' sfo{sf/L clws[t
hoGb| /fjn ;xfos k|=sf=c – qm]l86 sG6«fn] , qm]l86 cKf/];g P08 lnun O{sf] l;:6d
e]if /fh vltj8f ;xfos k|=sf=c – PS:flkl/oG;\ Pz'/G] ;\ O{sf] l;:6d
/Ghg v8\sf ;xfos dxfk|aGws –:6«6l] hs /L;f]/] ;\ k]gL6];« g O{sf] l;:6d
lbk]Gb| axfb'/ /fhe08f/L k|dv ' hf]lvd clws[t
ch'g{ /fh vlgofF lrkm Sjfln6L Pz'/G] ;\ O{sf] l;:6d
ljzfn l;Ub]n k|dv ' /0fgLlt clws[t
k|sfz a/fn k|dv ' shf{ clws[t
alkg /fhe08f/L k|dv ' k|ljlw clws[t
lbg]z ef/L k|dv ' sfg'g
gf/fo0f ;'Gb/ lzNksf/ al/i7 k|aGws– PS:flkl/oG;\ Pz'/G] ;\ O{sf] l;:6d
?k]z n'O6+{ n] k|dv ' ljQLo clws[t
/fh' k|;fb clwsf/L k|dv ' cfGtl/s n]vfk/LIfs
s}nfz uf}td k|dv ' l8 Pg P P08 6\ofn]G6 Dofg]hd]G6, hg/n P8\ldlg:6]z « g P08 k|fh] S] 6 P08 a|flG8Ë,
lbk]g sfsL{ sDkgL ;lrj
;'dg yklnof k|dv ' la=lk=cf/, k/\kmf]/d\ G] ; Pz'/G] ;\ O{sf] l;:6d

%=* ;~rfns ;ldlt ;b:o eQf tyf ;'ljwfx?
cfly{s jif{ e/Ldf ;~rfns ;ldltnfO{ a}7s eQf
jfkt ? ^*,$*,))) /sd e'QmfgL lbOPsf] 5 . cfly{s
jif{e/ #( j6f af]8{ a}7s a;]sf] lyof] .
!( l8;]Da/ @)!* df a;]sf] @!cf} jflif{s ;fwf/0f
;efaf6 kfl/t ePsf] / g]kfn /fi6« a}+saf6 @$ hga/L
@)!( df ePsf] :jLs[lt cg';f/ ;~rfns ;ldlt
cWoIf / ;b:onfO k|lt a}7s qmdzM @),))) ?k}ofF /
!^,))) ?k}ofF e'QmfgL lbOPsf] lyof] . ;~rfns
;~rfns :t/Lo ;ldltnfO{ e'QmfgL lbOPsf] a}7s
eQf lgDgfg';f/ 5 M
;~rfns :t/Lo ;ldlt a}7s ;+Vof a}7s eQf
;~rfns :t/Lo ;ldlt a}7s ;+Vof a}7s eQf
;+rfns ;ldlt 39 3,776,000
;Dklt z'l4s/0f /f]syfd ;ldlt 14 592,000
n]vfk/LIf0f ;ldlt 20 528,000
sd{rf/L ;]jf ;'ljwf ;ldlt 9 320,000
hf]lvd Joj:yfkg ;ldlt 26 1,216,000

;ldlt:t/Lo a}7sdf ;xefuL x'Fbf cWoIf / ;b:onfO{ hUuf clwu|x0f ;ldlt 5 240,000

To;cl3 qmdzM !$,))) / !@,))) lbOGYof] . cfly{s clwu|x0f pk ;ldlt 3 176,000

jif{df ;+rfnsx?nfO{ dfl;s eQf -kqklqtf tyf s"n 6,848,000

6]lnkmf]g÷df]afOn eQf jfkt_ cg'?k ? !$,*(,)))

k|bfg ul/Psf] 5 .
 170
%=( k|j4{snfO{ lbOPsf] C0f / k]ZsL
a}+sn] cfly{s jif{e/L k|j4{snfO{ s'g} klg k|sf/sf] C0f
lbPsf] 5}g .
%=!) k|d'v Joj:yfksLo JolQmTjx?nfO{ Ifltk"lt{ ljj/0f
k|d'v sfo{sf/L clws[t afx]s Joj:yfkg ;ldltsf
;b:ox?nfO{ e'Qmfg ul/Psf] Ifltk"lt{ lgDg cg';f/ 5g\ M
qm=;+= ljj/0f /sd -?k}ofFdf_
1 cNksfnLg sd{rf/L nfe 86,015,938
2 /f]huf/Lkl5sf] nfe –
3 cGo bL3{sflng nfe –
4 s/f/ /2 nfe –
-;'ljwf / la/fdL labfafkt\sf] e'QmfgL_
5 z]o/df cfwfl/t e'QmfgL –
s"n k|dv' Joj:yfkg JolQmTj Ifltk"lt{ 86,015,938
%=!! ;xfos sDkgL;Fu ePsf] sf/f]af/
qm=;+= ljj/0f Pg cfO{ ;L Plzof Soflk6n Pg cfO{ ;L Plzof n3'ljQ Pg cfO{ ;L Plzof ;]So'l/6Lh\
1 e'Qmfg ul/Ps]f z]o/ btf{ z'Ns 825,000
2 ;xfos sDkgLaf6 k|fKt lgIf]k 109,314,849 60,000,000
3 ;fk6L 1,637,092,129
4 ;xfos sDkgLnfO{ lbOPsf] Jofh 25,745,545 2,205,423
5 ;xfos sDkgLaf6 k|fKt Jofh 189,213,041
6 ;xfos sDkgLnfO{ e'QmfgL 7,276,504
7 ;xfos sDkgLaf6 k|fKt e'QmfgL 476,184
;d"xsf] ljQLo ljj/0fsf] k|:t'ltdf cGt/ ;d"x
cf+s8fx?nfO{ ;dfj]z ul/Psf] 5}g .
%=!@ lano / clwu|x0f – (Merger and Acquisition)
jif{e/Ldf s'g Merger and Acquisition ePsf 5}gg\ .
%=!# ;dfj]z gul/Psf ;+:yfsf] cltl/Qm v'nf;f
!^ h'nfO{ @)@) ;Dddf a}+s;Fu b'O{ j6f k"0f{ :jfldTj
ePsf ;xfos ;+:yfx? Pg cfO{ ;L Plzof Soflk6n
lnld6]8, Pg cfO{ ;L Plzof ;]So'l/6Lh\ lnld6]8 /
^&=*& k|ltzt :jfldTj ePsf] Pg cfO{ ;L Plzof
n3'ljQ ljQLo ;+:yf 5g\ . oL ;j}nfO{ ljQLo ljj/0fdf
;dl6Psf] 5 . of] jif{df ljQLo ljj/0fdf ;dfj]z
ug'{kg]{ t/ ;dfj]z gul/Psf] s'g} ;+:yf 5}g .
k|d'v Joj:yfkg JolQmTjx?nfO{ lgDg cg';f/sf] nfe
klg k|bfg ul/Psf] 5 M
c_ sd{rf/L ;]jf ;'ljwf ljlgodfjnL cg';f/sf] ;'ljwf
cf_ af]g; P]g cg';f/sf] sd{rf/LnfO{ af]g;
k|d'v sfo{sf/L clwsf/LnfO{ k|bfg ul/Psf] tna /
cGo ;'ljwfx? lgDgfg';f/ 5g\ M
ljj/0f /sd -?k}ofFdf_
eQf;lxt k|dv ' sfo{sf/L clws[tsf] s"n jflif{s tna 18,000,000
sfdsf] cfwf/df k|dv ' sfo{sf/L clws[tnfO{ of] cfly{s
jif{df lbOPsf] yk eQf
s_ sd{rf/L af]g;* 7,059,130
v_ k|rlnt sfg'g cg;f/ eQf**
u_ cGo
k|dv' sfo{sf/L clws[tnfO{ k|bfg ul/Psf] s"n tna 25,059,130
of] cfly{s jif{df s"n sd{rf/L vr{ 2,913,580,941
* cfly{s jif{ @)&%÷&^ sf]
** cGo ;'ljwf cGtu{t k|dv' sfo{sf/L clws[tnfO{ Ps ;jf/L ;fwg tyf
;jf/L ;fwgdf nfUg] 8«fOe/, aLdf, s/, dd{t ;+ef/ nufotsf vr{ a}s+ n]
k|bfg u/]sf] . ;fy}, k|dv
' sfo{sf/L clws[tnfO{ 6]lnkmf]g vr{ /sdsf]
;f]wegf{ ;d]t k|bfg u/]sf] .
/sd ?
%=!$ l/kf]l6{ª ldltkl5sf 36gfx?
a}+sn] l/kf]l6{ª cjlw ;lsPkl5 ;dfof]hg jf
u}/–;dfof]hg 36gfx¿sf] ¿kdf of]Uo tyf ;Defljt
k|efj kfg{ ;Sg] 36gfx?sf] cg'udg / ljZn]if0f u/]sf]
5 . ;a} ;dfof]hg 36gfx¿ cltl/Qm k|s6Ls/0fsf]
;fy ljj/0fdf ;dfj]z ul/Psf] 5 / u}/–;dfof]hg
36gfx¿ ;Defljt ljQLo k|efj ;s];Dd gf]6df
v'nfOPsf] 5 . !^ h'nfO{ @)@) b]lv of] ljQLo ljj/0fdf
x:tfIf/ x'g] a]nf;Dd s'g} pNn]Vo 36gfx? ePsf
5}gg .
%=!% u}/ a}+ls· ;DklQdf k|efj
u}/ a}+ls· ;DklQnfO{ nufgL ;DklQ cGtu{t b]vfOPsf]
5 . o;nfO{ fair value eGbf sd jf u}/ a}+lsË ;DklQsf]
;sf/ ug]{ qmddf /x]sf] aSof}tf /sddWo] h'g sd 5
To;sf] cfwf/df n]vf°g ul/Psf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 171

/sd ? xhf/df
;fk6L lng]sf] gfd u}/ a}+ls· ;DklQ ;sf/ ldlt o; jif{ ut jif{
s]bf/ co{fn PG8 lgd{n e]lgo/ pwf]u ( cf]S6f]a]/ !@ 7,456
gfu]Zj/L dlN6kn 6]«l8· sDkgL k|f ln !$ cu:t !% 4,837
c6f] qmfÇ6 k|f ln !! km]a'//L !* 15,800 15,800
lk PG8 lk u|'k & h'g !* 7,650
/]vf s'df/L v8\sf . ;? zfxL !( h'g !* 2,513 2,513
s[i0f bf+lu . dGh' uf}td @ h'nfO{ !* 16,297 16,297
lzj]Gb| s'df/ jd{f . Hof]lt s'df/L jd{f % h'nfO{ !* 3,220 3,220
k"0f{ a|df 6«]8 lnGs % h'nfO{ !* 2,400
/fd s'df/ nfdf . t'n;f j}af @@ cu:t !* 8,786 8,786
Go" lqmlglzsf 6«]8;{ !) cS6'a/ !* 5,000
PlG6s lxdfnog kmlg{r/ pBf]u k|f ln @^ l8;]Da/ !* 19,000
xf]6]n 8]N6f k|f ln $ hg'c/L !( 20,500 20,500
ho klye/f Plu|sNr/ PG8 nfO{e :6s k|f ln ^ hg'c/L !( 8,258
>L sflnsf le P:f la s] la|s OG8:6«L @# hg'c/L !( 14,166 14,166
lzj s'df/L z]d{f yfD;'xª @^ dfr+ !( 1,056
g]kfn KnfO{pm8 u|'k !) clk|n !( 139,000
dfz{n\ Uf|k !( ;]K6]Da]/ !( 48,125
pu|rGbL g'8n; @$ ;]K6]Da]/ !( 13,326
lb3{ axfb'/ cfrfo{ . ;'lzn cfrfo{ # cS6'a/ !( 5,487
u]pl/of kmlg{r/ pwf]u $ cS6'a/ !( 5,066
>L zfxL l8«lGsª jf6/ OG8l:6«h !! cS6'a/ !( 35,100
ho d+und k|f]N6«L k|f ln !& cS6'a/ !( 53,425
uf]lkrg /f}t s'd{L !& cS6'a/ !( 855
df]xg uf};nf -o'lgs_ !) l8;]Da/ !( 14,862
cf]dsf/ s[lif tyf kz'kfng kmd{ k|f ln !^ l8;]Da/ !( 6,800
ç zfGtL kmlg{r/ pwf]u @% l8;]Da/ !( 1,465
g/ axfb'/ la s . Go" g]kfn sf]xNk'/ s[i0f ;'grfFbL k;n @& l8;]Da/ !( 7,000
lbg]z aGh/f @& l8;]Da/ !( 2,907
cf]:s/ 6«]8 lnGs #! l8;]Da/ !( 4,663
cA;f]n'6 OG6/g];gn k|f ln ! hg'c/L @) 7,716
rfxgf kmlg{r/ pwf]u & hg'c/L @) 24,154
s'Zjxf /]8Ld]8 ;]G6/ !# hg'c/L @) 4,105
/fhfdtL km];g j]o/ !$ hg'c/L @) 24,500
km'af{ z]kf{ !$ hg'c/L @) 645
ho dgf]sfdgf sdlz{on !$ hg'c/L @) 14,559
k~rb'/f 6«]8/ ! dfr+ @) 6,618
l;ghL{ ld6 PG8 kmL8 ;Knfo;{ !* dfr+ @) 17,067
gf/fo0fL ax'p2]Zo s[lif kmd{ PG8 ;f]ef kf}8]n !* dfr+ @) 10,748
cª\b]Da] a+u'/ kng tyf s[lif kmd{ !( dfr+ @) 4,049
k|l;b kmd{f PG8 /ljg /f]o @) dfr+ @) 10,609
a:sf]6f ;Knfo;{ @) dfr+ @) 7,466
;+sNk ls/fgf :6f]/ @) dfr+ @) 4,050
an/fd g]kfn @@ h'g @) 980
lrq k|sfz yfkf @* h'g @) 2,214
cfo'z ls/gf k;n #) h'g @) 3,165
e';fn /f]8f ;Knfo/ @ h'nfO{ @) 6,800
:dfPn xf]d Pn]S6«f]lgS:f k|f ln % h'nfO{ @) 34,300
lzj zQmL ODk]S; ^ h'nfO{ @) 30,210
6]s axfb'/ lnDa' & h'nfO{ @) 766
xs{ axfb'/ ;fs{L{ !# h'nfO{ @) 979
hDdf 496,064 275,939
 172
%=!^ cg'dfgsf] kl/jt{g
o; cfly{s jif{df s'g} cg'dfgsf] kl/jt{g 5}g .
%=!& Sakchyam Access to Finance for Poor Challenge
Fund sfo{qmdsf] nflu k|fKt cg'bfg M
of] sfo{qmd a]nfotL ;/sf/sf] o"s] P8sf] nufgL /
g]kfn ;/sf/ / a]nfotL ;/sf/sf] ;xsfo{df ;~rflnt
5 . :yfgLo / cGt/f{li6«o ;fe]mbf/;Fusf] ;xsfo{df
o;nfO{ cGt/f{li6«o ljsf; ljefu -8LPkmcfO{8L_ sf]
nflu Louis Berger u|'k OGskf]{/];gn] Joj:yfkg
ul//x]sf] 5 .
u|fdL0f hg;+VofnfO{ zfvf, zfvf/lxt a}+ls· / j}slNks
dfWodaf6 a}+ssf] kx'Fr k'¥ofpg] of] kl/of]hgfsf] p2]Zo
xf] . of] kl/of]hgfn] ul/a hgtf / ;d'bfonfO{ nlIft
u/L gofF cGj]if0fsf] ljsf; / sfof{Gjogsf ;fy} gofF
ljQLo pTkfbg / ;]jfx? k|f]T;fxg ug]{ nIo /fv]sf] 5
h;n] 7"nf] ;+Vofdf ul/a hgtfnfO{ Joj;flos ?kdf
bLuf] x'g] u/L ;fdflhs– cfly{s nfe k'¥ofpF5 . g]kfnsf]
;fk6L lng]sf] gfd
O{lSj6L z]o/wgLnfO{ x'g] nfe -s_ /sd xhf/df 3,098,537 3,023,283
k|ltz]o/ cfwf/e't cfDbfgLsf] u0fgfdf k|of]u ePsf] O{lSj6L z]o/sf] 9,717,652 8,834,228
efl/t cf};t gDa/ -v_
k|ltz]o/ cfwf/e't cfDbfgLsf] u0fgfdf k|of]u ePsf] O{lSj6L z]o/sf] 8,834,228
;dfof]lht efl/t cf};t gDa/
k|lt -k|To]ssf] !)) ?k}ofF_ O{lSj6L z]o/sf] cfwf/e't ?k}ofF 31=89 31=11
/ 8fOn'6]8 cfDbfgL -s÷v_
:jk"FhL wgLx?sf] xfnsf] cfDbfgLnfO{ sdhf]/ kfg]{
;Defltj ;fwf/0f z]o/ gePsfn] a]l;s O{kLP; /
8fOn'6]8 O{kLP; k|:t't cjlwdf a/fa/ 5g\ .
NAS ## sf] k|fjwfg cg';f/ sDkgLn] utjif{sf] k|ltz]
o/ cfwf/e"t cfDbfgL -aLO{kLP;_ / k|ltz]o/ 8fO{n'6]8
cfDbfgL -8LO{kLP;_ nfO{ ;dfg?kdf ;dfof]hg /
k'g{:yfkg u/]sf] 5 .
%=!( k|:tfljt ljt/0f -nfef+z / af]g; z]o/_
ldlt @)&&÷)&÷)$ df a;]sf] ;~rfns ;ldltsf] $%(
cf}+ a}7sn] ? !,($,#%,#),#!$÷–-cIf/]kL Ps ca{
rf}/fgAa] s/f]8 k}lt; nfv lt; xhf/ ltg ;o rf}w ?k}ofF
dfq_ cyf{t\ r'Qmf kFh" Lsf] @) k|ltzt nfef+Zf k|:tfj u/]sf]
5 h; dWo !( k|ltzt -?= !,*$,^#,%#,&(*_ af]g;
z]o/ tyf ! k|ltzt -?= (,&!,&^,%!^_ gub nfef+z -s/
k|of]hgsf nflu_ ljt/0f ug{ k|:tfj u/]sf] 5 .
dWo / ;'b'/klZrdf~rndf ljleGg cfw'lgs / ;xh
ljQLo ;]jf k'¥ofpgsf] nflu a}+sn] 8LPkmcfO{8L g]kfnsf]
tkm{af6 n'O{; ah{/;Fu ;Demf}tf u/]sf] 5 . of]
;Demf}tfaf6 a}+sn] cfÇgf] vr{ a/fa/sf] /sd cg'bfg
:j?k kfpFg]5 . kl/of]hgfaf6 k|fKt k'g:yf{lkt /sd
g]kfn PsfplG6ª dfkb08–@), ;/sf/L cg'bfg tyf
;/sf/L ;xfotfsf] hfgsf/L cg';f/ pNn]v ul/Psf] 5 .
ljj/0f /sd
xfn;Dd k|fKt x'g] cg'bfg 22,812,659
xfn;Dd ePsf] vr{ 16,417,718
afFsL cg'bfg bfloTj 6,394,942
%=!* k|lt z]o/ cfDbfgL
O{lSj6L z]o/wgLx?sf] sdfO{sf] cfwf/df a}+sn] k|lt
z]o/ cfDbfgLsf] dfkg u5{ . g]kfn PsfplG6ª dfkb08–
## cg';f/ k|lt z]o/ cfDbfgLsf] nflu z]o/nfO{
;DalGwt NAS sf] nflu efl/t cf};t gDa/sf] ?kdf
lnOG5 .
O{sfO o; jif{ ut jif{
/sd ? xhf/df
ljj/0f o; jif{ ut jif{
gub nfef+z 3f]if0ff 97,176 976,415
af]g; z]o/ 1,846,354 883,423
s"n 1,943,530 1,859,838
%=@) ltg{ afFsL nfef+z
l/kf]l6{ªsf] ldlt;Dddf % jif{df ltg{ afFsL nfef+z
lgDgfg';f/ 5g\ M
/sd ? xhf/df
ljj/0f o; jif{ ut jif{
% jif{ eGbf a9L cjlw;Dd ;+sng gul/Psf] 89,263 61,739
% jif{;Dd ;+sng gul/Psf] 70,690 28,858
s"n 159,954 90,597
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 173

%=@! lgis[o shf{ ;DklQ ;DaGwL gf]S;fg Joj:yf ;DaGwL /sd ? *$ s/f]8
jf;nft tof/ kfbf{;Dd a}+ssf] v/fa ;DklQsf] b/ ?k}ofF 5 h'g lgis[o shf{ ;DklQsf] ^$ k|ltzt xf] .
)=&% k|ltzt 5 . of] cjlw;Dd hDdf lgis[o shf{ ;fy}, s'n shf{ gf]S;fgL Joj:yf / lgis[o shf{sf]
;DklQ ? !#! s/f]8 ?k}ofF 5 eg] g]kfn /fi6« a}+ssf] cg'kft @@* k|ltzt 5 .
lgb]{zg cg';f/ lx;fa ul/Psf] lgis[o shf{ ;DklQ
/sd ? bz nfvdf
kl/jt{g
ljj/0f o; jif{ ut jif{
/sd k|ltzt
;lqmo shf{ 172,430 149,417 23,013 13µ
lgis[o shf{
k'g{;+/rgf / k'g{tflnsf ul/Psf –
sd;n 221 426 –205 –92µ
z+sf:kb 605 50 555 92µ
v/fa 485 214 271 56µ
s"n shf{ / k]ZsL 173,742 150,108 23,634 14µ

lgis[o shf{ b/x? M

s"n shf{ / k]ZsL;Fu lgis[o shf{ )=&% k|ltzt
v'b shf{ / k]ZsL;Fu v"b lgis[o shf{ )=@* k|ltzt

%=@@ lgIf]k / shf{ ;fk6sf] ;+s]+b|0f (Concentration)

/sd ? bz nfvdf
C0f / k]ZsL tyf lgIf]k / ;fk6L u}/sf]if ;DalGw
ljj/0f vl/b lan
o; jif{ ut jif{ o; jif{ ut jif{ o; jif{ ut jif{
s"n afFsL /sd 172,430 150,107 210,843 176,821 13,563 6,327
Pp6} O{sfO{sf] ;+nUgtf 2,000 1,500 6,025 3,962 190 939
;+nUgtfsf] Psfu|tf 1=16µ 0=99µ 2=86µ 2=24µ 1=40µ 14=84µ

;+s]+b|0fsf] u0fgfsf] nflu shf{ ;fk6 eg]sf] sd{rf/L
shf{ ;fk6 / hDdf ePsf] kfpg' kg]{ Jofh afx]ssf]
shf{ /sd xf] eg] lgIf]k eg]sf] hDdf ePsf] ltg{' kg]{
Jofh afx]ssf] /sd xf]. sf]if / u}/ sf]if b'j} Psn
u|fxs ;Ldf / If]qut ;Ldf -lgb]{zg gDa/ #_ /fi6«
a}+ssf] lgb]{zg cg';f/ ;Ldf leq} 5g\ .
%=@#=@ ;6xL 3ta9 hu]8f sf]if
%=@# hu]8f sf]if
%=@#=! ;fwf/0f hu]8f sf]if
jif{e/L ;wf/0f hu]8f sf]ifdf ePsf] ultljlw o;k|sf/ 5g\ M
/sd ? xhf/df
;'?jflt /sd 2,429,809
aflkmofcg';f/ ?sdfGt/ 619,708
clGtd /sd 3,049,517
a}+s tyf ljQLo ;+:yf P]g, @)&# -aflkmof_ sf] bkmf
$$ sf] Joj:yf cg';f/ of] jif{sf] @) k|ltzt gfkmf
/sd ? ^!(,&)&,*&& ?k}ofF -ut jif{ ? ^)$,^%^,%##
?k}ofF_ gfkmf / gf]S;fg ;dfof]hg vftfdfkm{t ;fdfGo
hu]8f sf]ifdf /sdfGt/ ul/Psf] 5 .
a}+s tyf ljQLo ;+:yf P]g, @)&# sf] bkmf $% sf]
Joj:yf cg';f/ a}+sn] k'gd"{Nof°gdf k|fKt nfesf] @%
k|ltzt gfkmf / gf]S;fg ;dfof]hg vftfdfkm{t
;6xL 36a9 sf]ifdf /sdfGt/ ug'{k5{ . of] jif{
? %&@,)%& ?k}ofF -ut jif{ ? ^#%,!)^_ ;6xL 36a9
df}Hbftdf /sdfGt/ ul/Psf] 5 . ;6xL 36a9 hu]8f
sf]ifsf] clGtd /sd ? #(,%&(,#!^ ?k}ofF 5 .
 174
jif{e/L ;6xL 36a9 hu]8f sf]ifdf ePsf] ultljlw
o;k|sf/ 5g\ M
/sd ? xhf/df
;'?jflt /sd 39,007
k'gd{"Nof°g nfesf] @% k|ltzt /sdfGt/ 572 lgofds sf]ifdf hDdf df}hfbf 692,425
clGtd /sd 39,579
%=@#=# k"FhL r'Qmf sf]if
g]kfn /fi6« a}+saf6 Hff/L PsLs[t lgb]{zgsf] lgb]{zg
gDa/ % adf]lhd cg'dlt k|fKt ;+:yfn] l8j]~r/
bfloTjsf] nflu k"FhL r'Qmf sf]if /fVg'k5{ . a}+ssf] …&=@%
k|ltzt Pg cfO{ ;L Plzof C0fkq @)&&Ú sf] nflu ?
*#,###,### -ut cfly{s jif{ ? !#),(%@,#&*_ / …(
k|ltzt Pg cfO{ ;L Plzof C0fkq @)*!÷*@ Ú sf]
nflu ? *#,###,### gfkmf gf]S;fg ;dfof]hg
vftfaf6 5'6\ofO{Psf] 5 . cfly{s jif{sf] cGTodf k"FhL
r'Qmf sf]ifsf] clGtd df}Hbft ? !,!)),))),)))
/x]sf] 5 .
%=@#=$ nufgL ;dfof]hg sf]if
g]kfn /fi6« a}+saf6 Hff/L PsLs[t lgb]{zgsf] lgb]{zg
gDa/ * ;+zf]wgsf adf]lhd, a}+sn] …laqmLsf] nflu
pknAwÚ nufgLsf] nflu nufgL ;dfof]hg sf]if v8f ug{'
kg{] 5}g . nufgL ;dfof]hg sf]ifdf /x]sf] /sd
%^,@)$,)!) ;+lrt d'gfkmfdf ?kfGt/ ul/Psf] 5 .
owkL, nufgLsf] # jif{ ;Dd s'g} sDkgL lwtf]kqdf
;'lrlqmt x'Fb}g eg] nufgL ;dfof]hg sf]ifdf nugL
a/fa/sf] /sd ?sdGt/ ug{' kg{] x'G5 . t;y{, Hof]lt
nfO{km OG;'/]G;df nufgL ePsf] /sd ? !%),))),)))
?sdGt/ o; cf j df ul/Psf] 5 .
/sd ? xhf/df
;'?jflt /sd 56,204
;+lrt d'gfkmf df /sdfGt/ 56,204 of] jif{ / ut jif{sf] u/L qmdzM ? #),(*%,#&) /
df}Hbftdf /sdfGt/ 150,000
-Hof]lt nfO{km OG;'/]G;df nufgL_
clGtd /sd 150,000
%=@#=% lgodsf/L hu]8f sf]if
g]kfn /fi6« a}+ssf] lgb{]lzsf $-#_ sf cg';f/
Ohfhtk|fKt ljQLo ;+:yfn] v'b gfkmfdf -af]g; / s/
k5L_ lgodsf/L hu]8f sf]if v8f ug{' kg{] x'G5 . cf j
@)&%÷&^ / @)&^÷&& sf] df}hfbf o; k|sf/n]
;dfof]hg ul/Psf] 5 .
/sd ? xhf/df
ljj/0f @)&%÷&^ @)&^÷&& hDdf
Interest Suspense 390,118 26,369 416,487
u}/ a}+ls· ;DklQnfO{ k|fjwfg 74,383 201,556 275,939
lgodsf/L hu]8f sf]ifdf 256,197
reversal (37%)
/fi6« a}+ssf] lgb]{lzsf $-#_-v_-!_ cg';f/ cflZjg
d;fGt @)&& ;Dd ;+sng Jofh cfDbfgLnfO{ lgodsf/L
hu]8f sf]ifdf ?kfGt/ ug'{ kg]{ 5}g . t;y{, cflZjg
d;fGtdf ;+sng Jofh cfDbfgL ? @&#,*!%,(%^ nfO{
lgodsf/L hu]8f sf]ifdf ?kfGt/ ul/Psf] 5}g .
jif{e/L lgodsf/L hu]8f sf]ifdf ePsf] ultljlw o;k|sf/
5g
/sd ? xhf/df
;'?jflt /sd 727,646
df}Hbftdf /sdfGt/ 23,042
clGtd /sd 704,605
%=@#=^ ;fdflhs pQ/bfloTj sf]if
/sd ? xhf/df
;'?jflt /sd 43,095
df}Hbftdf /sdfGt/ 30,985
jif{e/Lsf] vr{ 32,335
afFsL /sd 41,745
g]kfn /fi6« a}+saf6 Hff/L PsLs[t lgb]{zgsf] lgb]{zg
gDa/ ^ df ePsf] ;+:yfut ;fdflhs pQ/bfloTjsf]
Joj:yf cg';f/ a}+sn] cfÇgf] v'b gfkmfsf] ! k|ltzt of]
jif{ ;fdflhs pQ/bfloTj lqmofsnfksf] nflu /fv]sf]
lyof] . ;fdflhs pQ/bfloTjsf] nflu ljlgof]lht /sd
? #),@#@,*@& ?k}ofF 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 175

%=@$ ljbf / pkbfgsf] nflu ljlgof]lht /sdsf] v'nf;f

/sd ? xhf/df
o; jif{ ut jif{
ljj/0f labf labf
pkbfg pkbfg
-nufgL gePsf]_ -nufgL gePsf]_
jt{dfg bfloTj d"Nodf kl/jt{gM
jif{sf] ;'?jftdf /x]sf] bfloTjsf] kLeL 139,784 155,624 130,501 96,195
Jofh vr{ 31,226 53,766 11,004 7,748
rfn' ;]jf vr{ 10,787 11,774 24,980 50,542
ljtl/t nfe -9,901_ -16,906_ -16,460_ -20,205_
u0fgf ul/Psf] gfkmf÷3f6f -30,740_ -44,696_ -7,257_ -5,767_
jif{sf] clGtddf /x]sf] bfloTj 141,155 159,561 142,768 128,512
;DklQ of]hgfsf] lgikIf d"Nodf ePsf] kl/jt{g
jif{sf] ;'?jftdf ;DklQ of]hgfsf] kLeL 131,263 –
Jofh cfDbfgL -4,007_ -173_
sd{rf/Lsf] of]ubfg 10,632 7,548
ljtl/t nfe 13,169 188,712
;DklQ of]hgfdf u0fgf ul/Psf] gfkmf÷3f6f -9,901_ –
jif{sf] cGTodf ;DklQ of]hgfsf] lgikIf d"No 141,155 196,088
P;cf]PkmkLdf klxrfg ul/Psf] /sdM
jif{sf] cGTodf bfloTjsf] jt{dfg d"No 141,155 159,561 142,768 128,512
jif{sf] cGTodf ;DklQ of]hgfsf] jt{dfg d"No 141,155 196,088 117,970 –
nufgL gePsf] l:ylt – 36,526 -24,799_ -128,512_

%=@% Reconciliation of Reversal of Interest Income as %=@^ k'g{:yfkgf cj:yf

per “Guideline on Recognition of Interest
Income, 2019” hDdf ># ># <^ >^ <!@ <!@
ljj/0f /sd dlxgf dlxgf dlxgf dlxgf
a}+sn] “Guideline on Recognition of Interest Income,
2019” sf] cfwf/df shf{ tyf ;fkf6Lsf] Jofh zfvf k'g{:yfkgf z"Go z"Go z"Go z"Go z"Go
cfDbfgLsf] n]vGsg u5{ . lwtf]sf] v'b k|fKt d"No Ph]G;L PsfpG6 38,561 37,440 215 1 906

htL;'s} eotf klg, a}+sn] !@ dlxgf b]lvsf] aSof}tf

;f+j / Jofhsf] ? %,)*$,^#* Jofh cfDbfgLnfO{
decrognized u/]sf] 5 . ;fy} a}+sn] ? !&,#&@,%%@
Jofh cfDbgL decrognized u/]sf] 5 . pQm /sd tLg
dlxgf b]lvsf] aSof}tf ;f+j / Jofh ;DalGwt /x]sf] 5
h;sf] lwQf]af6 k|fKt d"No ;f+j / Jofh eGbf sd
/x]sf] 5 .
ljj/0f /sd
;'?jflt Jofh Reversal 11,809,920
clGtd Jofh Reversal 22,457,190
jif{e/Ldf derecognized Jofh cfDbfgL 10,647,270
s"n /sd 8]la6 / qm]l86 /sdsf] hDdf xf] . leGgtf
klg n]vf°g, lx;faldnfg ul/Psf] 5 / cfjlws ?kdf
;dLIff ul/Psf] 5 .
%=@& tflnd vr{ ;DaGwL k|s6Ls/0f
g]kfn /fi6« a}+saf6 hf/L PsLs[t lgb]{zgsf] lgb]{zg
gDa/ ^ cg';f/ a}+sn] cl3Nnf] jif{sf] s"n sd{rf/L
vr{sf] # k|ltzt /sd sd{rf/Lsf] tflnd / JolQmTj
ljsf;df vr{ ug'{kg]{ Joj:yf 5 . ;f]xL cg';f/ a}+sn]
cfly{s jif{ @)&^÷&& df ljleGg cfGtl/s / afx\o
tflndsf] nflu ? ^!,(@!,)!& ?k}ofF vr{ u/]sf] 5 .
 176

ljj/0f /sd -ldtL @)&&÷)!÷!^_ cg';f/ nfu' Jofhb/ @µ 36fPsf]

cfly{s jif{ @)&%÷&^ df s"n sd{rf/L vr{ 1,484,697,158 5 . hf/L Jofh b/df @µ 5'6 lbb} a}s
+ n] % ca{ shf{df
dflysf] /sdsf] # k|ltzt 44,540,915 !,#!^ C0fLnfO{ ? $!=@ s/f]8 5'6 k|bfg u/]sf] 5 .
jif{e/Ldf ul/Psf] vr{ -afx\o / cfGtl/s tflnd_ 61,921,017

;fy} a}s
+ n] cfÇg} lgtL adf]lhg klg Jofhdf 5'6 k|bfg
u/]sf] 5 . a}zfv @)&& / h]i7 @)&& dlxgfdf cflh{t
%=@* Jofh k'lhs/0f tyf 5'6
Jofh ;dodf g} e'QmgL eP a}s + n] Jofhdf !)µ 5'6
g]kfn /fi6« a}s + sf] lgb{l] zsf @-#(_ cg';f/ a}s + tyf
k|bfg u/]sf] 5 . o; cGtu{t a}s+ n] ? #*=^ s/f]8 5'6
lalto ;+:yfn] /fli6«o uf}/a of]hgf cGtu{tsf xfO8«f] kfj/
k|bfg u/]sf] 5 .
sDkgLnfO{ k|bfg u/]sf] shf{sf] Jofh k'lhs/0f ug{
ldNg] Joj:yf /x]sf] 5 . a}s + n] /fi6« a}s
+ sf] :jLs[tL lnP/
g]kfn /fi6« a}s
+ n] hf/L u/]sf] sf]le8 ;DalGwt x/]s
moratorium period sf] JofhnfO{ k"lF hs/0f ug{ ;S5 .
lgb{z
] gsf] kfnfg u/]sf] 5 .
tbg';f/ a}s + n] xfO8«f] kfj/ sDkgLnfO{ k|bfg u/]sf]
shf{sf] cf j &%÷&^ sf] Jofh ? %^,%#*,#%& nfO{
%=@( cf j &%÷&^ sf] df}Hbft k'gM :yfkgf / k'gM jlu{s/0f
k"lF hs/0f u/]sf] 5 .
cf j &%÷&^ sf] n]vf kf/LIf0f ljQLo ljj/0fsf] clGtd
df}Hbft / cf j &^÷&& sf] n]vf k/LIf0f ljQLo
;fy} sf]le8 !( n] cy{tGqnfO{ kf/]sf] c;/ sdL kg{
ljj/0fsf] z'?sf] df}Hbft pQd k|:t'tLs/0fsf nflu k'gM
/fi6« a}s
+ sf] lgtL cg';f/ Jofhdf !)µ 5'6 k|bfg u/]sf]
alu{s/0f ul/Psf] 5 . ;fy} klxn] ;DklQ tyf bfloTjnfO{
5 . ldtL @)&^÷!@÷!^ sf] ;"rgf cg';f/ r}q d;fGt
v'b df}Hbftdf b]vfOPsf] lyof] eg] clxn] s'n df}Hbftdf
;Dddf cflh{t Jofh r}q d;fGt ;Dd e'QmfgL ePdf
b]vfOPsf] 5 / gofF cg';r' Lsf] k|az
] ;Fu} pko'Qm vr{nfO{
Jofh /sdsf] !)µ 5'6 k|bfg u/]sf] 5 . a}s + n]
pQm ;'rLdf alu{s/0f ul/Psf] 5 .
To; cGtu{t ? @=* s/f]8 5'6 k|bfg u/]sf] 5 .

nlDaPsf] ns8fpgn] ;a} k|sf/sf cly{s ultlawLdf

k/]sf] c;/nfO{ ljZn]if0f ub{} /fi6« a}s
+ sf] k'gM ;"rgf

cf j &%­÷&^ cf j &^÷&&
n]vkl/If0f ljQLo n]vkl/If0f ljQLo
qm=;= ljj/0f ljj/0f cg';f/sf] ;dfof]hg ljj/0f cg';f/sf] s}lkmot
clGtd df}hfbf z'? df}hfbf
1 cGo ;DklQx? 2,162,294,264 51,321,155 2,213,615,420 cf j &%÷&^df clu|d s/ e'QmgL
v'b rfn' bfloTjdf b]vfOPsf]
2 a}s
+ tyf ljlQo ;+:yfnfO{ 8,535,646,475 5,392,278,318 13,927,924,793 cf j &%÷&^df cGt/ a}s + ;k6L
ltg{ afFsL u|xsaf6 lgIf]kdf b]vfOPsf]
3 u|xsaf6 lgIf]k 176,820,688,914 -5,392,278,318_ 171,428,410,596 cf j &%÷&^df cGt/ a}s + ;k6L
u|xsaf6 lgIf]kdf b]vfOPsf]
4 cGo bfloTj 2,045,713,090 3,130,599,797 5,176,312,888 >f]tdf s/ s§L rn' bloTjdf k|:t't
ul/Psf] .
5 sfo{fno ;~rfng vr{ 868,554,749 170,583,390 1,039,138,139 gofF cg';r
" L cg';f/ cGo vr{nfO{
sfo{fno ;~rfng vr{df ?kfGt/0f ul/Psf]
6 ;~rfng lnh vr{ 339,229,890 4,359,139 343,589,029 ef8f vr{nfO{ cGo vr{ af6 ;~rfng
lnh vr{df ?kGt/ ul/Psf]
7 cGo 466,291,820 -174,942,529_ 291,349,291 cGo vr{nfO{ ;~rfng lnh vr{
sfo{fno ;~rfng vr{df ?kfGt/ ul/Psf]
8 ;Defljt bfloTj 40,222,064,104 -24,280,794,476_ 15,941,269,628 Un-drawan limits unt ?kdf pNn]v
ul/Psf]
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 177

;xfos sDkgL
Pg cfO{ ;L Plzof Soflk6n lnld6]8sf]
jflif{s ljj/0f
 178
rf}yf] jflif{s ;fwf/0f ;efdf k|:t't ;~rfns ;ldltsf] k|ltj]bg
cfly{s jif{ @)&^÷&&
;+rfns ;ldltsf] tkm{af6 cWoIfHo"sf] k|ltj]bg
cfb/0fLo z]o/wgL Pg cfO{ ;L Plzof a}s
+ lnld6]8sf
k|ltlglw Pj+ pkl:yt dxfg'efjHo'x?,
Pg cfO{ ;L Plzof Soflk6n lnld6]8sf] rf}yf] jflif{s ;fwf/0f
;efdf pkl:yt ;a}nfO{ ;+rfns ;ldltsf] tkm{af6 d xflb{s
:jfut tyf clejfbg ub{5' .
Pg cfO{ ;L Plzof Soflk6n lnld6]8, Pg cfO{ ;L Plzof a}s+
lnld6]8 ;Dk'0f{ ljQLo ;]jf pknAw u/fO{ g]kfnsf] ljQLo
If]qdf g]tT[ jbfoL e'ldsf v]Ngsf nflu ztk|ltzt ;xfos
sDkgL ?kdf :yfkgf u/L Ps skf]/{ 6] gful/ssf] ?kdf
cfÇgf] ;]jfu|fxLx?nfO{ cfw'lgs k|ljwLaf6 ;xh / ;jf]t{ d
nufgL / pRrtd a[4Lsf] cj;/ ;j{;n' e ;]jf pknAw u/fO{
g]kfnsf] ljQLo If]qdf g]tT[ jbfoL e'ldsf lgefpg] p2]Zo
cg';f/sf] sfo{ ug{ o; Pg cfO{ ;L Plzof Soflk6n lnld6]8
;kmn ePsf] 5 .
sDkgLn] ;dLIff cjlwdf u/]sf] k|ult, cfÇgf] Joj;fo lj:tf/df
lnPsf] /0fgLlt tyf eljiodf lnOg] /0fgLlts of]hgfx? o;
ul/dfdo ;efdf k|:t't ug{ kfpg' d]/f] nflu Ps ;Ddfg /
;'cj;/ b'j} xf] . d o; cj;/df oxfFx? ;dIf Pg cfO{ ;L
Plzof Soflk6n lnld6]8n] cf=j= @)&^÷)&& df /fd|f]
Joj;fo lj:tf/ u/L plrt d'gfkmf cfh{g ug{ ;kmn ePsf]
Joxf]/f cjut u/fpg rfxG5' .
oxfFx? ;dIf d ;+rfns ;ldltsf] cWoIfsf] x}l;otn] jt{dfg
k|lt:k|wfTds cj:yfdf ;+rfns ;ldltsf] tkm{af6 oxfFx?nfO{
k"0f{ ;xof]u / ;fy /xg] Aoxf]/f hfgsf/L u/fpFb5' . xfn
sDkgLsf] jt{dfg Joj:yfkg;Fu Soflk6nn] lnPsf] cNksflng
tyf bL3{sfnLg Joj;flos /0fgLlts sfo{of]hgf ;kmntf
k"js{ cuf8L a9fpgsf] nflu ;Ifd /x]sf] ljZjf; lnPsf 5f}+ .
sDkgLn] lnPsf x/]s nIo sfo{of]hgfx? k'/f ug{sf] nflu
xfd|f] tkm{af6 k"0f{ ;fy, ;xof]u / ;b\efj /xg] k|lta4tf JoQm
ug{ rfxG5f}+ .
ca, d pkl:yt dxfg'efjx?df o; cfly{s jif{df b]zdf
dr]0{ 6 a}l+ sË Joj;fosf] cj:yf / o; sDkgLsf]
cf=j=@)&^÷)&& sf] sfo{;Dkfbgsf] ;dLIff tyf efjL
of]hgfx?sf] lj:t[t ;dLIff k|:t't ub{5' .
Pg cfO{ ;L Plzof Soflk6nsf] ;dLIff
xfdL ldlt @)&# ;fn kmfu'g @@ ut]bl] v ljlwjt ?kdf
dr]0{ 6 a}l+ sË ;DaGwL sf/f]jf/ z'? u/]sf] / ;kmntfk'js {
s/La $ jif{ / Ps q}df; k'/f u/]sf 5f} . hj xfdLn]
Joj;fosf] z'?jft ubf{ !( a6f dr]0{ 6 a}s + /x? dfq
;~rfngdf /x]sf lyP eg] xfn xfdL ;lxt dr]0{ 6 a}s + /x?sf]
;+Vof #@ j6f k'lu;s]sf] 5 . o; Soflk6n ;~rfngdf cfPsf]
klxnf] cfly{s jif{df g} @ k|ltzt gub nfefFz -v'b nfefFz_
ljt/0f ug{ ;kmn ePsf lyof}+ . ;f] ;dodf xfdLn] Joj;fo
;~rfng u/]sf] hDdf rf/ dlxgf dfq lyof] / cf=j=
@)&$÷)&% sf] nflu & k|ltzt gub nfefFz ljt/0f ug{
;kmn ePsf lyof}+ . Soflk6nsf] ldlt @)&$÷)%÷@@ ut]
klxnf] jflif{s ;fwf/0f ;efn] !)) k|ltzt xsk|b z]o/ hf/L
ug]{ lg0f{o kfl/t x'gf;fy ldlt @)&% kf}if dlxgfsf] @% ut]
k"lF h a[4L u/]sf] lyof}+ . cf=j= @)&%÷)&^ sf] cjwLdf, xfdL
!! k|ltzt gub nfefFz ljt/0f ug{ ;kmn ePsf 5f} .
cfly{s jif{ @)&^÷&& cjwLdf, Soflk6nn] @@,#^% j6f
lxtu|fxL vftf vf]Ng ;kmn eof] / cf=j=@)&^÷&& cGt;Dd
Soflk6nsf] lxtfu|xL vftf !,(),$!) ePsf] h;n] xfdL
dr]0{ 6 a}s
+ / pBf]udf !!=)! k|ltzt ahf/ cf]u6]/ &^ j6f
lgIf]k ;b:o sDkgLx? dWo] klxnf] :yfgdf k'Ug ;kmn ePsf
5f}+ . ;fy} cf=j= @)&^÷&& cGt;Ddf lxtfu|xL vftf
@,*@,$)) k'¥ofpg] nIo lnPsf] hfgsf/L u/fpFb5' .
cf=j= @)&^÷&& ;Dddf xfd|f] z]o/ /lhi6«f/sf] ;]jf k|fKt
ug]{ sDkgLx?sf] ;+Vof * k'us ] f] 5 . xfdLn] kfFr j6f
sDkgLsf] z]o/sf] lgisfzg tyf laqmL k|aGws tkm{ ;'of{
nfO{km OG;f]/G] ;sf] xsk|b z]o/ / Pg cfO{ ;L Plzof
Aofn]G;8\ km08, gful/s nufgL sf]if / ;'of{ nfO{km OG;f]/G] ;sf]
Pg cfO{ ;L Plzof a}s + ln=sf] gfddf /x]sf] ;+:yfks z]o/
lnnfdL dfkm{t laqmL ug]{ sfo{ ;DkGg u/]sf 5f} .
cf=j= @)&^÷&& ;Dddf nufgL Joj:yfkgdf ;f]r] h:tf]
k|ult gePsf] b]lvG5 tyfkL ;dLIff cjlw cfiff9 d;fGt,
@)&& ;Dd xfdLn] @(@ hgf u|fxs dfkm{t ? %&=!@ s/f]8
a/fa/sf] /sd nufgL Joj:yfkg ug{ ;kmn ePsf 5f} h'g
xfnsf] sf]/f]gf dfxfdf/Lsf sf/0faf6 aGb ePsf] ahf/df
pT;fxfhgs dfGg ;lsG5 .

;dLIff cjlwdf Pg cfO{ ;L Plzof a}s + Do'rc' n km08
cGtu{tsf] klxnf] v'Nnfd'vL of]hgf æPg cfO{ ;L Plzof
8fO{gflds 8]K6 km08Æ ;~rfng ug{sf] nflu g]kfn lwtf]kq
af]8d{ f ldlt @)&^ df3 @^ ut] :jLs[tLsf nfuL cfj]bg
lbPsf] 5 . ;fy} ljlzli6s[t nufgL sf]if ;~rfngsf lgDtL
;d]t g]kfn lwtf]kq af]8d{ f cfj]bg lbPsf] 5 .
;dLIff cjlwdf Pg cfO{ ;L Plzof Soflk6n lnld6]8sf] ;du|
Joj;fosf] cfwf/df lgDg :yfg xfl;n ug{ ;kmn ePsf] 5 .
qm+= ;+= ljj/0f ;du|df l:ylt
! lgIf]k ;b:o ;]jf tkm{ klxnf] :yfg
@ z]o/ /lhi6«f/ ;]jf tkm{ gjf}+ :yfg
# nufgL Joj:yfkg -lk=Pd=P;_ ;]jf tkm{ bf]>f] :yfg
$ lgisfzg tyf laqmL k|aGws ;]jf tkm{ –
!= ;du| cfly{s j[l4b/
-s_ ljZj cy{tGq M
cGt/fli6«o d'bf| sf]if (IMF) n] ;g\\ @)@) df sf]/f]gf
dxfdf/Lsf] sf/0fn] ljZj cy{tGq –$=( k|ltztn] x|f;
cfpg] hgfPsf] 5 eg] ;g\ @)!( sf] ;f]xL cjlwdf @=(
k|ltzt /x]sf] lyof] . xfnsf] of] jif{ ljsl;t tyf
ljsf;lzn b]zx?sf] cy{tGq ;g\ @)@) df qmdz – *
k|ltzt Pjd –# k|ltzt /xg] k|If]k0f u/]sf] 5 . ;f]xL
j[l4b/ ;g\ @)!( df qmdz !=& k|ltzt Pjd #=&
k|ltzt /x]sf] lyof] . klxnf] k6s ;a} If]qx?sf] @)@) df
gs/fTds j[l4 x'g] cg'dfg ul/Psf] 5 . oBlk JolQmut
cDbfgLdf 7'nf] leGgtfx? kfOPsf] 5 . h'g dxfdf/Lsf]
ljsf; / o;sf] /f]syfdsf] /0fgLltx?sf] k|efjsfl/tfdf
e/ kg]{ b]lvG5 . ;g\ @)@) df Unf]an Jofkf/ !!=!
k|ltztn] ulx/f] ;+sr ' g cfpg] k|If]k0f ul/Psf] 5 . h;n]
ko{6g ;lxt j:t' tyf ;]jfsf] dfudf k|ToIf k|efj kfg]{
b]lvG5 . o; jif{ d'bf| :kmLlt b/ ;d]t sxL 36\bf] qmddf
/xg] cg'dfg ul/Psf] 5 . clxn] ljZje/ rln/x]sf]
:jf:Yo ;+s6n] ubf{ cfk"lt{ ;+oGqdf cj/f]w, a]/f]huf/L,
/fhgLlts czflGt, ljsl;t b]zx? aLr Jofkf/ tgfj
emg a9\b} hfg] b]lvG5 . Ps} ;fy dxfdf/L / o;sf
ljleGg If]qx?df kg]{ k|efjx? Aff/] kof{Kt clglZttfnfO{
Wofgdf /fVb} cfufdL lbgdf cfly{s ls|ofsnfkx?
;~rfng ug'{ cfhsf] cfjZostf /x]sf] 5 . dxfdf/Lsf]
cj:yfnfO{ dWo]gh/ ub} Joj;fo lj:tf/ / dfgj
sNof0fsf] nflu Pp6} sfof{of]hgf agfO{ cuf8L a9L lbuf]
ljsf;sf] nIo xfl;n ug{{ ;lsg] b]lvG5 .
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 179
-v_ l5d]sL cy{Joj:yfsf] cfly{s j[l4 M
l5d]sL b]zsf] cy{tGqsf] j[l4b/ sf]/f]gf dxfdf/Lsf
sf/0fn] ubf{ ;':t g} /x]sf] b]lvG5 . aGbfaGbL kZrft
rLgsf] pBf]u wGbf v'nf x'g yfn]sf]n] yf]/} dfqdf eP
klg cy{tGqdf j[l4 x'g] k|If]k0f ug{ ;lsG5 . ;g\\ @)@)
df rLg tyf ef/tsf] cfly{s j[l¢b/ qmdz ! k|ltzt
tyf –$=% k|ltzt x'g] b]lvG5 . ut jif{ pQm j[låb/
qmdz ^=! k|ltzt / $=@ k|ltzt /x]sf] lyof] . b'O{ 7'nf
l5d]sL b]zsf] cy{tGqdf kg]{ k|efjsf] c;/ g]kfnsf]
cy{tGqdf ;d]t kg]{ b]lvG5 .
-u_ /fli6«o cfly{s ultljlwx? M
sf]/f]gfsf] dxfdf/Lsf] aLr cfly{s jif{ @)&^÷&&
g]kfnL cy{Joj:yf ;':t /x]sf] b]lvG5 . s]lGb|o tYofÍ
ljefun] g]kfnsf] o; cfly{s jif{sf] s'n u|fx:y pTkfbg
-hL=8L=kL=_ @=@& k|ltztn] dfq j[l4 ePsf] hgfPsf]
5 . t/ k|lt JolQm cfo eg] cd]l/sL 8n/ !)#( af6
a8]/ !)*^ k'us ] f] 5 . sf]/f]gf dxfdf/Lsf] sf/0fn]
cfly{s s[ofsnfkx? 7Kk /x]sf] x'gfn] cfly{s j[l4b/df
sdL cfPsf] b]lvG5 . sf]/f]gfsf] sf/0fn] pBf]u Joj;fo
tyf ;]jf If]qdf al9 k|efj k/]sf] b]lvG5 . ;du|df
cy{tGq #=@ k|ltztn] a[l5 x'g] b]lvG5 . h'g cl3Nnf] jif{
% k|ltzt /x]sf] lyof] . l:y/ /fhgLlt, alnof] ;/sf/,
;+l3otfsf] sfo{Gjog h:tf sf/0fn] ubf{ cfly{s ultljlw
a8\gsf] nflu pTk|l] /t ug{ d2t u/]tf klg xfnsf]
sf]/f]gf dxfdf/Ln] cfly{s j[l4b/df sdL NofPsf]]
b]lvG5 . b'O{ c+ssf] cfly{s j[l4b/ sfod ug{sf] nflu
sf]/f]gf dxfdf/Lsf] cGTo ;Fu} g]kfn ;/sf/n] cfly{s
gLltdf ;d;fdlos ;'wf/ ub}{ n}hfg' kg]{ b]lvG5 .
cfotnfO{ lg?T;flxt ul/ lgof{tnfO{ k|fT] ;fxg ug]{ gLlt
sfo{Gojg ub}{ n}hfg' kg]{ b]lvG5 . a}bl] zs nufgLnfO{
cfslif{t ug{sf] nflu cfjZos gLlt÷lgod th'd{ f ul/
ug'k{ g]{ ;Dk'0f{ k|lsofx?nfO{ Ps4f/f k|0ffln dfkm{t ug{
ldNn] Joj:yf ldnfpg' kg]{ b]lvG5 . xfd|f] cy{tGqdf s[lif
If]qsf] of]ubfg a9L ePsf] x'bF f o; If]qdf ;+nUg JolQm
tyf ;+:yfx?nfO{ cfjZos kg]{ s[lif hGo ;fdu|L, dn,
aLp, tflnd, l;+rfO{ tyf cfjZos cg'bfg cflbsf]
Joj:yf u/]sf] cj:yfdf ;d]t b]zsf] pRr cfly{s j[l4
x'gdf yk 6]jf k'Ug] b]lvG5 .
 180

s'n 3/]n" pTkfbg -cfwf/e"t d"Nodf_

7=74
6=35 6=75
5=80 5=72
4=61
4=41
3=73 3=90 4=26 3=85 3=76
3=77 3=23 2=97
2=75
2=27

0=16 0=20

0
1

6
6

0
2

÷1
÷0

÷1

÷1
÷0

÷1
÷0

÷1
÷0

÷1
÷0

÷1
÷0

÷2
÷1

÷1
÷0

÷1
÷0

12
10

15
11

16
14

18
02

09
05

17

19
01

13
06
04

08
07
03

20
20

20
20
20

20

20

20
20

20
20
20

20
20

20
20

20

20
20

@= k"FhL ahf/ of] /sd ut cf=j= @)&%÷)&^ sf] t'ngdf $%=&!

k|ltztn] sd xf] h;sf] d"Vo sf/0f clxn]sf] sf]/f]gf
-s_ k|fylds ahf/ dfxfdf/L /x]sf] 5 . ;fy} pQm cjlwdf ?=$=$! cj{
g]kfn lwtf]kq af]8{n] cfly{s jif{ @)&^÷)&& df hDdf a/fa/sf] xsk|b z]o/ lgisfzgsf] nfuL !! j6f
( j6f sDkgLsf] ?= #=(( cj{ a/fa/sf] k|fylds z]o/sf] sDkgLnfO{ cg'dlt k|bfg u/]sf] 5 . To;t} pQm cjlwdf
;fj{hlgs lgisfzg ug{ cg'dlt k|bfg u/]sf] 5 . pQm !) a}+s tyf @ kmfOgfG; sDkgLnfO{ ?=$=$! cj{
;a} sDkgLx?n] g} ;j{;fwf/0fdf z]o/ lgisfzg u/L l8a]Gr/ lgisfzgsf] cg'dlt k|bfg u/]sf] 5 . h;sf]
?= #=(( cj{ a/fa/sf] /sd ;+sng ul/;s]sf 5g\ . lj:t[t ljj/0f tn tflnsfdf k|:t't ul/Psf] 5 .
@)&#÷)&$ @)&$÷)&% @)&%÷)&^ @)&^÷)&&
ljj/0f
;+Vof /sd ;+Vof /sd ;+Vof /sd ;+Vof /sd
k|fylds ;fj{hlgs lgisfzg !( !=$) @! *=#) @* &=#% ( #=((
xsk|b z]o/ lgisfzg ^( $!=@) %% @%=&) !( %=** !! $=$!
yk ;fj{hlgs lgisfzg # &=&* ^ !!=%! – – – –
;fd"lxs nufgL sf]if lgisfzg $ $=@% $ $=*) ^ ^=%% @ !=*
C0fkq tyf l8a]Gr/ lgisfzg – – ! #=)) !! (=)@ !@ @#=$%
hDdf (@ %$=^# *& %)=#! ^$ @*=*) #$ ##=^%

-v_ bf]>f] ahf/ M
cfly{s jif{ @)&^÷&& sf] klxnf] rf/ dlxgfsf]
cjlwdf g]K;] kl/;"rs 36\bf] qmddf /xof] / d+l;/
@)&^ df !!)@ c+s;Dd cfP/ tLg dlxgfdf !^^*
c+s;Dd k'u]sf] lyof] . sf]/f]gf dxfdf/Lsf] sf/0fn]
ahf/n] tLg dlxgfdf b]lvPsf] a9f]Q/Lsf] $%=@)
k|ltztn] sdL dfq !& sf/f]af/ lbgdf g} cfPsf] lyof] .
tTkZrft aGbfaGbLsf] sf/f0fn] ubf{ bf]>f] ahf/ klg
aGb g} /xof] . ;du|df cf=j= @)&^÷)&& df g]K;]
kl/;"rs !)# c+s n] a[lå eO{ cfiff9 d;fGt, @)&&
df !#^@=#% laGb' sfod ePsf] lyof] . ;dLIff cjlwdf,
g]K;] kl/;"rs Go'g ljGb' !!)@ c+s ;Dd em/]sf] lyof]
eg] clws ljGb' !^^* c+s ;Dd k'u]sf] lyof] . ;fy},
cf=j= @)&^÷&& df g]K;]df ;"lrs[t x'g] z]o/x?sf]
;+Vof cToflbs dfqfdf j[l¢ ePsf]n] ahf/df z]o/sf]
cfk'lt{ a9L eO{ laqmL rfk clws dfqfdf a9]sf] b]lvG5 .
nfdf] ;dosf] k|ltIff kl5 g]kfn :6s PS;r]Ghn]
NofPsf] cgnfO{g k|0ffnLsf] k|efjsf/Ltf a9\b+} hfg',
k|fyflds lgisf;g ePsf] z]o/x?df dfu eGbf
cToflws dfqdf cfj]bg kg'{, gofF nufgLstf{x? ahf/
k|lt cfsflif{t x'Fb} hfg' tyf sf/f]jf/ ePsf] z]o/ tyf
/sdsf] ;xh ?kdf /fkm;fkmsf] Joj:y ul/Psf] h:tf
;'ljwfn] cfudL lbgx?df gofF nufgLstf{x?df z]o/
ahf/ k|lt cfsfif{0f a9\g] b]lvG5 .
;fy} sf]/f]gf dxfdf/Lsf] sf/0f nufgLsf] If]q ;+s'rg
x'Fbf a}+s tyf ljQLo ;+:yfx/df clws t/ntf /x]sf]
5 . kmn:j?k lgIf]k tyf shf{sf] Jofhb/ 36\bf] qmddf
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 181

/x]sf] b]lvG5 . lgIf]k tyf shf{sf] Jofhb/ 36\bf] qmddf ;~rfngdf NofPsf]n] nufgLstf{x? ;xh ?kdf dflh{g
/x]sf]n] cfufdL lbgdf To;sf] ;sf/fTds k|efj shf{ k|fKt ePsf] cj:yfdf klg lwtf]kqsf] bf]>f]
lwtf]kqsf] bf]>f] ahf/df kg]{ cfzf ug{ ;lsG5 . ;fy} ahf/df ;sf/fTds k|efj kg]{ ck]Iff ug{ ;lsG5 .
To;} ul/ s]xL z]o/ bnfn sDkgLx?n] dflh{g sf/f]jf/
cfly{s jif{
ljj/0f
@)&#÷)&$ @)&$÷)&% @)&%÷)&^ @)&^÷)&&
;"lrs[t sDkgLx?sf] ;+Vof @)* !(^ @!# 212
;"lrs[t sDkgLx?sf] r'Qmf k"FhL @*(=%( #%@=)( $!*=*& 473=39
s'n sf/f]jf/ lbg @#) @## @$^ 182
ahf/ kF"hLs/0f -ljlnogdf_ !,*%^=*@ !,$#%=!$ !%^&=%) 1,792=76
g]K;] ;"rsfÍ !,%*@=^& !,@!@=#^ !@%(=)! 1,362=35
g]K;] Çnf]6 ;"rsfÍ !!^=!$ *&=!% (@=$# 95=47
g]K;] ;]G;]l6e ;"rsfÍ ##^=)$ @%%=@+ @&!=@% 288=25

;'rL -clGtd_

1,718
1,583
1,362
1,212 1,259
963 1,036 961
684 749
478 518
363 390
7

0
÷1
÷1

÷1
÷1
÷0

÷1
÷1
÷0

÷1
÷1

÷2
÷0

÷1
÷1
12
10

15
11

16
14

18
09

17

19
13
06

08
07

20
20

20
20
20

20

20

20
20

20
20

20
20

20

-u_ g]kfnsf] z]o/ ahf/sf] l:ylt M
;dLIff cjlwdf z]o/ ahf/ ldl>t /x]klg klxnf] rf/
dlxgf 36\bf] qmddf /x]sf] b]lvG5 eg] To;kl5 ahf/
s]xL a9\g] qmddf b]lvP klg ;du|df ;dLIff cjlwdf
hDdf !)# c+sn] dfq g]K;] kl/;"rs j[l4 ePsf] b]lvG5 .
/fhgLlts l:y/tf kl5 lwtf]kqsf] bf]>f] ahf/df /fd|f}
rxnkxn cfpg] ck]Iff cfd nufgLstf{x?df /x]sf]
ePklg ;f]r] h:tf] ;/sf/n] nuflgstf{sf] ljZjf;
j9fpg c;kmn ePsf] b]lvG5 . ;fy} sf]/f]gf dxfdf/L
/f]syfg tyf lgoGq0f ug{sf] nflu g]kfn ;/sf/n]
aGbfaGbL 3f]if0ff u/]sf] / pQm cjwLdf lwtf]kqsf]
bf]>f] ahf/ ;d]t aGb /x]sf] lyof] . ;dLIff cjlwdf
;/sf/n] ljleGg gLltx?sf] dfWodaf6 ;du| cfly{s
cj:yf ;'wf/ ug]{ k|of; u/] klg To;sf] k|efj z]o/
ahf/df TotL k/]sf] b]lvPg . o; afx]s, cgnfOg 6«]l8Ë
k|0fflndf cfj4 nufgLstf{x?sf] ;xefuLtf a9b} hfg',
z]o/ sf/f]jf/sf] /sd e'QmfgL cgnfOg dfkm{t ug{
Joj:yf ldnfpg', lwtf]kq bnfn dfkm{t dflh{g 6«]l8Ë
;'ljwf k|bfg ug'{, JolQmut tkm{ % k|ltzt k"FhLut
nfes/nfO{ clGtd s/sf] ?kdf u0fgf ug]{ Joj:yf
ldnfpg', a}+s tyf ljQLo ;+:yfx?df clws t/ntf x'g',
sf]/f]gfsf] dxfdf/Lsf] sf/0fn] ubf{ cGo If]qdf tTsfn}
C0f k|efx x'g] cj:yf gx'g' h:tf sf/0fn] ubf{ cfufdL
lbgdf g]K;] kl/;"rsdf ;sf/fTds k|efj kg]{ ck]Iff
ug{ ;lsG5 . ptf jfl0fHo a}+sx?sf] cfwf/b/ lg/Gt/
?kdf 36\b} cfO/x]sf 5 . h;n] ubf{ shf{sf] Jofh b/
;d]t 36\bf] qmddf /x]sf] b]lvG5 . g]kfn /fi6« a}+sn]
df}lb|s gLlt dfkm{t z]o/ shf{sf] l;df ^% k|ltztaf6
&) k|ltztdf k'¥ofPsf] 5 . h;n] ubf{ z]o/ shf{
lj:tf/ x'g] ck]If ug{ ;lsG5 . h;sf] ;sf/fTds c;/
z]o/ ahf/df kg]{ cf+sng ug{ ;lsG5 .
o;sf ;fy} ;/sf/n] lgs6 eljiodf u}/cfj;Lo
g]kfnLnfO{ k"FhLahf/df nufgL ug{sf] nfuL v'Nnf ug]{,
 182
a}+sx?nfO{ a|f]s/ O{hfhtkq, gofF Do'r'cn km08x?sf]
ahf/ k|j]z, z]o/ l8n/sf] ?kdf sfo{ ug{ gful/s
nufgL sf]ifn] 5'§} sDkgL v8f ul/ ;~rfngdf Nofpg',
dfs]{6 d]s/sf] nflu ;/sf/L txaf6} cfjZos kxn x'g',
a's laN8LË lalw dfkm{t z]o/ z]o/ ahf/ ;s/fTds
k|efj kg]{ ul/ gLltut ;'wf/ x'g', ahf/ Go"gtd laGb'df
/xg' h:tf sf/0fn] ubf{ cfufdL lbgdf z]o/ ahf/
;s/fTds af6f]df hfg] cg'dfg ug{ ;lsG5 .
#= dr]{06 a}+ls· pBf]u tyf sDkgLnfO{ k|efj kfg]{ tTjx? M
o; k|ltj]bg tof/L ubf{ g]kfn :6s PS;r]Gh lnld6]8df
@!@ sDkgL ;"rLs[t 5g . h'g ut jif{ @!% /x]sf]
lyof] . ;dLIff cjlwdf g]kfn :6s PS;r]Ghdf ;"lrs[t
x'g] ;+Vof ;"rLs[t sDkgLx? Ps cfk;df ulePsf]
sf/0fn] ubf{ 36\g uPsf] b]lvG5 . g]kfn ;/sf/n] ?=%)
s/f]8 jf ;f] eGbf a9L k"hF L ePsf] sDkgLx?nfO{ ;d]t
;j{;fw/0fdf z]o/ hf/L hg{sf] nflu k|fT] ;fxg ug]{ of]hgf
th'd{ f ub}{ hfg', sdl;{on a}s
+ x?n] l8a]Gr/ lgisfzgnfO{
hf]8 lbg', hgtfsf] hnljB't sfo{qmd cGtu{tsf
hnljB't sDkgLx?sf] ;fwf/0f z]o/ lgisfzg ug]{
sDkgLx? afFsL /xg' lwtf]kq af]8n{ ] a's laN8LË ljlwaf6
;d]t ;j{;fwf/0fdf z]o/ hf/L ug{ ldNn] ul/ Joj:yf
ldnfPsf], gofF aLdf sDkgLx?sf] ;d]t ;j{;fwf/0fdf
z]o/ hf/L ug'k{ g]{ cjlw glhlsb} hfFbf cfpg] lbgdf ;du|
Soflk6nsf] Joj;fo a9\g] b]lvG5 .
sf]/f]gf dxfdf/Lsf] k|efj a9\bf] qmddf /x]sf]n] cGo If]qdf
h:t} dr]{06 a}+lsË Joj;fodf ;d]t o;sf] gs/fTds
k|efj kg]{ b]lvG5 . ;fy} lwtf]kqsf] bf]>f] ahf/df
;"lrs[t sDkgLx?sf] z]o/ d"No c+lst d"No eGbf
sddf sf/f]jf/ ePsf] b]lvG5 . h;n] ubf{ gofF hnlaB't
sDkgL nufot cGo pTkfbgd'ns sDkgLx?sf]
z]o/sf] k|Tofe"lt ug{ tyf ;DalGwt sDkgLx? ;d]t
;j{;fwf/0fdf z]o/ lgisfzg ug{sf] nflu ;s/fTds
gx'g] x'Fbf dr]{06 a}+lsË Joj;fo lj:tf/ x'gsf] nflu
lwtf]kqsf] bf]>f] ahf/ rnfodfg x'g' cTofjZos
b]lvG5 .
$= Pg cfO{ ;L Plzof Soflk6nsf] k|lalw M
cfhsf] o'udf ;"rgf tyf k|ljlw k|lt:kwf{Tds kmfObf
yKg] sf/s ePsf] b]lvG5 . xfdLn] o; sf/snfO{
:jLsf/ ul/ xfd|f] k|lt:kwf{Tds nfenfO{ cem dha't
agfpg / sfd ug]{ nfut / ;do 36fpg ;"rgf k|ljlw
PsLs[t ug{ ;Defljt ;a} tl/sfx¿sf] ljZn]if0f u/]sf
5f}+ . xfdLn] df}lns ljZn]if0f / k|fljlws ljZn]if0f
b'a} df}lns ¿kdf ;a} eGbf /fd|f] l:qmK6, ;+s]t, z]o/
d"No klxrfg ug{ l;:6d PS; (System X) ;Ç6j]o/
h8fg u/]sf 5f} . cfufdL lbgdf Online dfkm{t l8Dof6
vftf tyf d]/f] z]o/ vftf vf]Ng] Joj:yf ldnfpg
cfjZos k|lsof cuf8L a8fOPsf] 5 . ;dLIff cjlwdf
xfdLn] O{cf/kL (ERP) sfof{Gjogdf sfd ul//x]sf 5f} .
O{cf/kL (ERP) sfof{Gjogsf] dfWodaf6 xfdL dha't,
cToflws s'zn / sfuhtljxLg sfd ug]{ nIo lnPsf
5f}+ . h;n] ubf{ sf]/f]gf nufot cGo o:t} lsl;dsf
dxfdf/Lsf] ;dodf 3/af6 ;d]t sfd ug{ ;lhnf] x'G5 .

sDkgL P]g, @)^# sf] bkmf !)( sf] pkbkmf $
cg';f/sf] ljj/0f
!= cfly{s jif{ @)&^÷)&& df sDkgLsf] sfo{;Dkfbgsf]
l;+xfjnf]sg M
o; sDkgL k|rlnt sDkgL P]g, adf]lhd ldlt @)&#
;fn h]i7 @ ut] g]kfn ;/sf/, sDkgL /lhi6«f/sf]
sfof{nodf btf{ ePsf] xf] . lwtf]kq Joj;foL -dr]{06
a}+s/_ lgodfjnL, @)^$ cg';f/ ldlt @)&# ;fn
kmfu'g * ut] dr]{06 a}+lsË Joj;fo ;DaGwL sf/f]jf/
ug{ Ohfht k|fKt u/L ldlt @)&# ;fn kmfu'g @@
ut]b]lv ljlwjt ?kdf dr]{06 a}+lsË ;DaGwL sf/f]jf/
k|f/De u/]sf] xf] .
Pg cfO{ ;L Plzof Soflk6n cf}krfl/s ?kdf ;~rfngdf
cfpFbf hDdf !( a6f dr]{06 a}+s/x? dfq ;~rfngdf
/x]sf lyP eg] xfn xfdL ;lxt dr]{06 a}+s/x?sf]
;+Vof #@ j6f k'lu;s]sf] 5 . o; Soflk6n ;~rfngdf
cfPsf] klxnf] cfly{s jif{df g} @ k|ltzt gub nfefFz
-v'b nfefFz_ ljt/0f ug{ ;kmn ePsf lyof}+ . ;f] ;dodf
xfdLn] Joj;fo ;~rfng u/]sf] hDdf rf/ dlxgf dfq
lyof] / g]kfn lwtf]kq af]8{af6 ;Dk'0f{ dr]{06 a}+lsË
Joj;fo ug]{ dr]{06 a}+sx?nfO{ Go'gtd r'Qmf k"FhL
?=@) s/f]8 k'¥ofpg lgb]{zg ePadf]lhd Soflk6nsf]
klxnf] jflif{s ;fwf/0f ;efn] kfl/t u/]sf] xsk|b z]o/
afktsf] /sd ldlt @)&% kf}if dlxgfsf] @% ut] yk
u/] kZrft\ sfod k"FhLdf cf=j= @)&$÷)&% sf] nflu
& k|ltzt gub nfefFz ljt/0f ug{ ;kmn ePsf lyof}+ .
To; k:rft cf=j= @)&%÷)&^ sf] cjwLdf, xfdL !!
k|ltzt gub nfefFz ljt/0f ug{ ;kmn ePsf 5f} .
Soflk6nsf] l:ylt M
;dLIff cjlwdf Pg cfO{ ;L Plzof Soflk6n lnld6]8sf]
;du| Joj;fosf] cfwf/df lgDg :yfg xfl;n ug{ ;kmn
ePsf] 5 .
qm+= ;+= ljj/0f ;du|df l:ylt
! lgIf]k ;b:o ;]jf tkm{ klxnf] :yfg
@ z]o/ /lhi6«f/ ;]jf tkm{ gjf}+ :yfg
# nufgL Joj:yfkg -lk=Pd=P;_ ;]jf tkm{ bf]>f] :yfg
$ lgisfzg tyf laqmL k|aGws ;]jf tkm{ –
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 183
cfly{s jif{ @)&^÷)&& sf] cGTo;Dd o; sDkgLn]
z]o/ /lhi6«]zg ;DaGwL sfo{ u/]sf sDkgLx?sf]
ljj/0f M
;dLIff cjlwdf Soflk6nn] ;fd"lxs nufgL sf]if ;lxt
* j6f sDkgLx?sf] z]o/ /lhi6«f/sf] ;]jf k|bfg ub{}
cfO/x]sf] 5 . h'g ;dsfnLg dr]{G6 a}s/x?sf] t'ngfdf
pQm ;Vof+ pT;fxhgs dfGg ;lsG5 .
qm+= ;+= sDkgLsf] gfd
! >L Pg cfO{ ;L Plzof a}+s lnld6]8
@ >L :jb]zL n3'laQ ljQLo ;+:yf lnld6]8
# >L ;xof]uL ljsf; a}+s lnld6]8
$ >L cf/De dfOq|mf]kmfOgfG; ljQLo ;+:yf lnld6]8
% >L Pg cfO{ ;L Plzof u|f]y km08
^ >L Pg cfO{ ;L Plzof Aofn]G;8\ km08
& >L ;"of{ nfO{km OG:of]/]G; sDkgL lnld6]8
* >L cf/ P; l8 l; n3'laQ ljQLo ;+:yf lnld6]8
cfly{s jif{ @)&^÷)&& sf] cGTo;Dd o; sDkgLn]
lgisfzg tyf laqmL k|aGws ;DaGwL sfo{ u/]sf
sDkgLx?sf] ljj/0f M
qm+=;+= sDkgLsf] gfd s}lkmot
! >L Pg cfO{ ;L Plzof a}s + lnld6]8 gljs]sf] xsk|b
af]nsaf]n 4f/f laqmL ug{
@ >L k|8' l] G;on OG:of]/G] ; sDkgL lnld6]8 xsk|b z]o/ lgisfzg
# >L ;"of{ nfOkm OG:of]/G] ; sDkgL lnld6]8 xsk|b z]o/ lgisfzg
$ >L k|8' l] G;on OG:of]/G] ; sDkgL lnld6]8 gljs]sf] xsk|b
af]nsaf]n 4f/f laqmL ug{
% >L ;"of{ nfOkm OG:of]/G] ; sDkgL lnld6]8 gljs]sf] xsk|b
af]nsaf]n 4f/f laqmL ug{
^ >L cf/De dfOqmf]kmfOgfG; ljQLo ;+:yf ln= ;fj{hlgs lgisfzg
& >L :jb]zL n3'ljQ ljQLo ;+:yf lnld6]8 xsk|b z]o/ lgisfzg
* >L :jb]zL n3'ljQ ljQLo ;+:yf lnld6]8 gljs]sf] xsk|b
af]nsaf]n 4f/f laqmL ug{
( >L Pg cfO{ ;L Plzof u|fy] km08 ;fd"lxs nufgL sf]if
!) >L Pg cfO{ ;L Plzof Aofn]G;8\ km08 ;fd"lxs nufgL sf]if
 184

lgisfzgsf] k|so[ fdf /x]sf sDkgLx?sf] ljj/0f M ljQLo pknlAwx? M

qm+=;+= sDkgLsf] gfd s}lkmot ;dLIff jif{df ahf/df dr]0{ 6 a}s
+ /x?sf] ;+Vofdf j[l4n]
! >L DofS; lehg lnld6]8 ;fj{hlgs lgisfzg ubf{ ;[hgf ePsf] k|ltikwf{Tds r'gf}tL]sf] afah'b klg
@ >L l/e/ kmN; kfj/ lnld6]8 ;fj{hlgs lgisfzg pT;fxhg ljQLo glthf xfl;n ug{ Soflk6n ;kmn
# >L O{dlhË g]kfn lnld6]8 ;fj{hlgs lgisfzg ePsf] 5 .
$ >L Pg cfO{ ;L Plzof 8fO{gflds 8]K6 km08 ;fj{hlgs lgisfzg
% >L ;flgdf h]g/] n OG:of]/G] ; sDkgL lnld6]8 ;fj{hlgs lgisfzg pQm cjlwdf Soflk6nn] s"n cfDbfgL ? !!,$@,)(,#%(÷–,
^ >L ;flgdf a}s + l8j]Gr/ ;fj{hlgs lgisfzg ;~rfng gfkmf ?= ^,!$,*),@%&÷– tyf v'b gfkmf
?=$,@(,#(,$!*÷– ug{ ;kmn ePsf] 5 .
nufgL Aoj:yfkg ;DaGwL ;]jf M
;dLIff jif{Dff Soflk6nsf] k|ltz]o/ ?= @!=$% cfDbfgL
cf=j= @)&^÷&& ;Dddf nufgL Joj:yfkgdf ;f]r]
u/]sf] 5 . ;fy}, Soflk6nn]] xfl;n u/]sf] Joj;fo j[l4
h:tf] k|ult gePsf] b]lvG5 . tyfkL ;dLIff cjlw cfiff9
tyf cjnDag u/]sf] ljljlws/0f Jofj;flos /0fgLltn]
d;fGt, @)&& ;Dd xfdLn] @(@ hgf u|fxsx? dfkm{t
Soflk6nnfO{ bL3{sflng ?kdf Joj;fo j[l4 ug{sf
? %&=!@ s/f]8 a/fa/sf] /sd nufgL Joj:yfkg ug{
nflu dha't cfwf/zLnf lgdf{0f ePsf] xfdLn] ljZjf;
;kmn ePsf 5f} .
lnPsf 5f+} .
l8Dof6 vftf M
;+:yfut ;'zf;g\, hf]lvd Joj:yfkg / cg'kfngf M
cfly{s jif{ @)&^÷&& cjwLdf, Soflk6nn] @@,@^%
lbuf] j[l4sf] cfwf/
j6f lxtu|fxL vftf vf]Ng ;kmn eof] / cf=j=@)&^÷&&
xfdL :t/Lo ;+:yfut ;'zf;g sfod ug]{ lbzfdf ;bf
cGt;Dd Soflk6nsf] lxtfu|xL vftf !,(),$!) ePsf]
lqmoflzn /x]sf 5f}+ . o;sf nflu xfdLn] s]xL cfGtl/s
h;n] xfdL dr]0{ 6 a}s
+ / pBf]udf !!=)! k|ltzt ahf/
gLlt lgodx? th{d' f u/L ;s]sf 5f}+ eg] ;+:yfut ;'zf;g\
cf]u6]/ &^ j6f lgIf]k ;b:o sDkgLx? dWo] klxnf]
gLlt nufot cGo cfjZos gLltx? ;d]t th'd{ f u/L
:yfgdf k'Ug ;kmn ePsf 5f} .
;f]sf] sfof{Gjog ub}{ cfO/x]sf 5f}+ . ;+:yfut ;'zf;gdf
z"Go ;xgzLntf c+uLsf/ ub{} xfdLn] ;+:yfut ;'zf;gsf]
Pg cfO{ ;L Plzof Do'rc' n km08 M
k|efjsf/L Joj:yfkgsf] nflu cfjZos kg]{ ;fwg
Soflk6nn] Pg cfO ;L Plzof a}s + Do'rc' n km08
;|ft] sf] ;d]t Joj:yfkgdf Wofg lbPsf 5f}+ . ;+:yfut
cGt{utsf] ? *#=%@ s/f]8 a/fa/sf] of]hgf æPg
;'zf;g\sf lglDt OdfGbf/Ltf, kf/bzL{t{ f, pQ/bfloTj
cfO ;L Plzof u|fy] km08Æ tyf æPg cfO{ ;L Plzof
/ lhDd]jf/LkgnfO{ xfdLn] ;b}j cfTd;ft\ u/]sf 5f}+ .
Aofn]G;8\ km08Æ ;~rfng ul//x]sf] 5 . lwtf]kqsf]
o;af6 Soflk6nsf] bLuf] j[l4sf] alnof] cfwf/ ;[hgf
bf]>f] ahf/ l:y/ /xbf ;d]t cfiff9 d;fGt, @)&& df
ePsf] xfd|f] ljZjf; 5 .
pQm of]hgfx?sf] k|lt OsfO{ v'b ;DktL d"No (NAV)
qmdz !!=&* tyf !!=)* sfod ug{ ;kmn ePsf] 5 .
dfgj ;+;fwgsf] ljsf; / Joj:yfkg M Soflk6nsf]
;dLIff cjlwdf Pg cfO{ ;L Plzof a}s + Do'rc' n km08
jf:tljs k"h F L
cGtu{tsf] klxnf] v'nfd'vL of]hgf æPg cfO{ ;L Plzof
;]jfu|fxLn] Soflk6naf6 k|fKt ug]{ ;]jfsf] u'0f:t/
8fO{gflds 8]K6 km08Æ ;~rfng ug{sf] nflu g]kfn
sd{rf/Lsf] ;Lk, Ifdtf / bIftfdf lge{/ /xG5 eGg]
lwtf]kq af]8d{ f ldlt @)&^ df3 @^ ut] :jLs[tLsf nfuL
tYonfO{ xfdLn] cfTdf;fy u/L dfgj ;+;fwg g} ;lx
cfj]bg lbPsf] 5 . h;sf] cfsf/ ? %) s/f]8 /x]sf] 5 .
cy{df Soflk6nsf] jf:tljs ;DktL x'g eGg] oyfy{nfO{
:jLsf/ u/L xfdLn] sd{rf/Lsf] Ifdtf / ;Lk clej[l4
ljlzli6s[t nufgL sf]if M
ug{ pRr txsf] tflnddf ;xefuL u/fpFb} hfg] gLlt
ljlzli6s[t nufgL sf]if ;~rfngsf lgDtL ;d]t g]kfn
lnPsf 5f}+ .
lwtf]kq af]8d{ f cfj]bg lbPsf] 5 .
xfd|f] dfGotf / rfxgf M
cly{s jif{ @)&^÷)&& df Soflk6nn] xfl;n u/]sf]
:yfkgf sfnb]lv g} Soflk6nn] u|fxsx?sf] ;]jf ;'ljwf,
ljQLo pknlAwx?
cfjZostf tyf ;g\tl' i6nfO{ dWogh/ ub}{ cfkm\gf
sd{rf/Lx?sf] lg/Gt/ nug / kl/>dsf] dfWodaf6

lgofds lgsfon] lgb]z { u/]sf gLlt lgb]z { gnfO{ k"0f{
?kdf kl/kfngf ub}{ k|To]s jif{ pRr Joj;flos j[l4
xfl;n ug]{ tkm{ xfdL ;bf cu|;/ 5f}+ / /lx/xg] 5f}+ .
Soflk6nsf] ;]jf lj:tf/df u|fxsx?sf] rfxgfn] lgSof{n}
u5{, eGg] xfd|f] dfGotf xf] . oxL dfGotfnfO{ d"t{ ?k
lbg xfdLn] ;]jfu|fxLd'vL eO{ of]hgf tof/ ug],{ cfGtl/s
sfo{ljlw tyf gLltut ;+oGqnfO{ ;d;fdlos kl/dfh{g
ul/ ;f]nfO{ yk u|fxsd}qL agfPsf 5f}+ .
Soflk6nsf] ;du| cl:tTjsf] cfwf/ u|fxsx?sf] c6'6
cf:yf / ulx/f] ;g\tl' i6df e/ kb{5 eGg] xfd|f] b[9
dfGotf /xL cfPsf] 5 . xfdL ;]jfu|fxLx?nfO{ ;bf ;xh
/ ;/n ?kdf pTs[i6 ;]jf k|bfg ug{ k|lta4 5f}+ . ;/n,
;xh, zL3| / u'0f:t/Lo ;]jf xfd|f] ;fws x'g\ eg] pRr
u|fxs ;g\tl' i6 xfd|f] ;fWo xf] . o;}nfO{ d"t{ ?k lbg
xfdLn] ;g\Wofsflng sfp06/ vf]nL u|fxsx?nfO{ ;]jf
k|bfg ub}{ cfO/x]sf 5f},+ h'g dr]0{ 6 a}l+ sË If]qdf klxnf]
;]jfd"ns sfo{ xf] . dr]0{ 6 a}l+ sË ;]jfd"ns Joj;fo
ePsf] tYonfO{ dWogh/ ub}{ ;]jfdf pTs[i6tfnfO{ g}
Soflk6nsf] d'n" dGq agfpg] xfdLn] nIo lnPsf 5f}+ .
@= sDkgLdf /fli6«o tyf cGt/fli6«o 36gfx?sf] k|efj M
g]kfnsf] cfly{s a[låb/ ljut # jif{ b]lv ^ k|ltzt
eGbf dfly /x]klg ;dLIf cjwLdf pQm j[l4b/ @=@&
k|ltztdf ;Lldt ePsf] 5 . k'jf{gd' fg ubf{ cfly{s jif{
@)&^÷&& Psbd cg'sn' /x]sf] lyof] . t/ sf]/f]gf
dxfdf/Lsf] /f]syfd tyf lgofGq0f ug{sf] nflu g]kfn
;/sf/n] aGbfaGbLsf] 3f]if0ff u/]sf]n] ;Dk"0f{ cfly{s
If]qdf o;sf] k|efj k/]sf] b]lvG5 . sf]/f]gfsf] k|efj
ljz]if ul/ pBf]u wGbf, Jofkf/ Joj;fo, ko{6g If]qdf
a9L k/]sf]n] cfly{s j[l4 sd ePsf] b]lvG5 . h;n]
ubf{ jf:tljs u|fx:y pTkfbg 36g k'us ] f] xf] . of] a[lå
cfly{s jif{ @)&%–&^ df ^=& k|ltzt /x]sf] lyof] .
sf]/f]gf dxfdf/Lsf] sf/0fn] ubf{ ;dLIff cfly{s jif{df
a}s
+ tyf ljQLo ;+:yfx?Dff nufgL of]Uo /sd y'lk|b} uO{
clws t/nft b]vf kb}{ uO{/x]sf] 5 . lwtf]kqsf] bf]>f]
ahf/df nufgLstf{x?sf] cfsif{0f k9\b} uO/x]sf] b]lvG5 .
kmn:j?k k|yflds lgisfzgdf cfj]bg ug]{ nufgLstf{
lbg k|lt lbg a9\b} uO{/x]sf] b]lvG5 . :yfgLo lgsfosf]
u7g ;u} a}s + tyf ljQLo ;+:yfx?n] cfÇgf] zfvf lj:tf/
nfO{ lta|tf lbb} uPsf] kfOPsf] 5 . h;n] ubf{ pQm If]qdf
a;f]jf; ug]{ :yfgLo afl;Gbfx?nfO{ ljQLo sf/f]jf/ ug{
;xh x'gs ' f] ;fy} ljQLo ;+:yfx/sf] sf/f]jf/df lj:tf/
df ;d]t dxTjk"0f{ e'ldsf k|bfg ul//x]sf] 5 . b]zsf]
clws+fz e'efudf a}s + tyf ljQLo ;+:yfsf] kx'r F
lj:tf/ ePsf] 5 . ;fy}, clws+fz afl0fHo a}s + x?n]
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 185
lgIf]k ;b:osf] ?kdf ;d]t ;]jf k|bfg ubf}{ cfO/x]sf]
x'bF f To; If]qsf afl;Gbfx?n] :yfgLo÷;j{;fwf/0fsf]
nflu lgiszg ePsf] k|fylds z]o/df cfj]bg kg]{ qmd
al9/x]sf] b]lvG5 . ;fy} z]o/ sf/f]af/ ug{sf] nflu
cgnfO{g sf/f]af/ k|0fnLsf] k|efjsfl/t a9\bf] qmddf
/x]sf] 5 . h;n] ubf{ cfufdL lbgdf lwtf]kqsf] bf]>f]
ahf/sf] lj:tf/ ;d]t lta| ?kdf a9\b} hfg] b]lvG5 .
;"lrs[t sDkgLx?sf] r'Qmf k"hF L j[l4 ePcg';f/
Jofkf/ Joj;fo lj:tf/ ug{ g;Sbf cfDbfgL v'lDrb}
hfbf lwtf]kqsf] bf]>f] ahf/df ;d]t t];sf] k|ToIf k|efj
k/]sf] b]lvG5 . clwsfz+ a}s + tyf ljQLo ;+:yfx?n] g]kfn
/fi6« a}s
+ n] tf]ss
] f] Go'gtd r'Qmf k"hF L k'¥ofO ;s]sf tyf
clwsfz+ aLdf sDkgLx?n] klg aLdf ;ldltn] tf]ss ] f]
k"hF L k'¥ofpg] qmddf /x]sf / g]kfn /fi6« a}s + tyf
aLdf ;ldltn] ;d]t eljiodf o; If]qsf sDkgLx?nfO{
dh{/df hfg k|fT] ;fxg ug]{ gLlt lnPsf] x'bF f o; If]qsf
sDkgLx?af6 eljiodf yk xsk|b z]o/ lgisfzgsf]
;Defjgf sd b]lvG5 . ;fy} g]kfn /fi6« a}s + n] n3'ljQ
sDkgLx?n] ;d]t xsk|b z]o/ lgisfzgdf /f]s nufO{
dh{/df hfgsf] nflu bafj lbO{/x]sf]n] cfufdL lbgdf
;d]t z]o/ /lhi6«f/sf] Joj;fodf ;+sr ' g cfpg]
b]lvG5 . ;dLIff cjlwdf k"hF Lahf/ dfks ;"rs klxnf]
rf/ dlxgf 36\bf] qmddf /x]tf klx ;du|df !)# c+sn]
a9]sf] 5 . cgnfO{g sf/f]af/ k|0ffnL k|lt nufgLstf{sf]
cfsif{0f a9\b} hfg', z]o/ vl/b laqmL ePsf z]o/ tyf
sf/f]af/ /sdsf] /fkm;fkm ljB'tLo dfWodaf6 x'g]
Joj:yf ldnfOPsf], gofF nufgLstf{x? lwtf]kqsf] bf]>f]
ahf/ k|lt cfsif{0f a9\b+} uO/x]sf] a}s + tyf ljQLo
;+:yfdf sf]/f]gf dxfdf/Lsf] sf/0f nufgLsf] If]qdf sdL
cfO{ nufgL of]Uo /sd cTolws ePsf]n] a}s + tyf ljQLo
;+:yfn] ;d]t sd Jofhb/df z]o/ shf{ lj:tf/ ub}+
uO{/x]sf]n] cfufdL lbgdf g]K;] kl/;"rs tyf sf/f]jf/
/sd a9\b} hfg] x'bF f To;sf] ;s/fTds k|efj dr]0{ 6
a}s + /sf] Joj;fodf kg]{ b]lvG5 .
;fy}, sf]/f]gf dxfdf/Lsf] sf/0f ljZj >dahf/ ;d]t
k|efljt ePsf] x'bF f cfufdL lbgdf /]ld6]G; afkt k|fKt
ug]{ /sddf x|f; cfO{ To;sf] gsf/fTds c;/ ;du|
b]zsf] cy{tGqdf kg]{ cfsng ul/Psf] 5 .
#= rfn' cfly{s jif{sf nIox? M
Rffn' cfly{s jif{sf] nflu Soflk6nn] d'Votof b]xfo
adf]lhdsf] nIox? lgwf{/0f u/]sf] 5 M
!_ lxtu|fxL vftf vf]Ng] sfo{nfO{ yk tLa|tf lbg]] .
 186
@_ z]o/ /lhi6«f/sf] ;]jf k|bfg ug]{ sDkgLx?df ;+VofTds
/ u'0ffTds j[l4 ug]{ .
#_ ;fj{hlgs lgisfzg ;DaGwL sfo{x? yk k|efjsf/L
agfO{ u'0f:t/Lo ;]jf k|bfg ug]{ .
$_ nufgL Joj:yfkgdf yk u|fxsx?sf] vf]hL ul/ /sd
tyf u|fxsx?sf] ;+Vofdf lbgfg'lbg tLa| j[l4 ug]{ .
%_ Joj;flos k/fdz{bftfsf] pTs[i6 ;]jf k|bfg ug]{ .
^_ gofF aGbd'vL ;fd"lxs nufgL sf]if ;~rfngsf] lgldQ
;j{hlgs lgisfzgsf] nflu g]kfn lwtf]kq af]8d{ f btf{
u/fpg] .
&_ u|fxsd'vL gofF gofF Joj;flos of]hgfx? th'd{ f u/L
sfo{Gjogdf Nofpg] tyf >f]t ;fwgsf] clwstd
pkof]u ug]{ sfo{nfO{ yk Jofks / k|efjsf/L agfpg] .
*_ lb3{sfnLg /0fgLltdf lglb{i6 u/]sf nIox? xfl;n ug]{ .
(_ sDkgLsf] a|f08nfO{ ahf/df k|efjsf/L 9+un] ;bf k|:t't
ul//fVg] .
!)_ l8lh6n k|ljlwx?df hf]8 lbO{ Soflk6nsf] ahf/ k|aw{g
ug]{ .
pNn]lvt nIox? k|flKt ;+u} xfdL o; If]qdf cu|0fL
e'ldsf v]Nb} u|fxssf] /f]hfO{df klxnf] dr]G{ 6 a}s
+ / x'gd] f
k'0f{ ljZj:t /x]sf 5f}+ .
$= ;+rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0f M
;dLIffcjlwdf s'g} klg ;+rfns kl/jt{g gePsf] .
%= n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP
;f] pk/ ;+rfns ;ldltsf] k|ltlqmof M
lgoldt sf/f]af/df b]lvPsf ;fwf/0f lsl;dsf s}lkmot
afx]s n]vfk/LIf0f k|ltj]bgdf c? s}lkmot pNn]v ePsf]
5}g .
^= nfefFz afF8kmfF8 ug{ l;kmfl/; ul/Psf] /sd M
;+rfns ;ldltsf] j}7sn] cfly{s jif{ @)&^÷&& sf]
gfkmfaf6 !* k|ltzt -s/ ;lxt_ sf] b/n] x'g cfpg]
?=#,^),)),)))÷– -cIf]/k] L tLg s/f]8 ;f7L nfv dfq_
gub nfef+z ljt/0f ug]{ lg0f{o u/]sf] 5 .
&= z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof M
;dLIff jif{df s'g} klg z]o/ hkmt ul/Psf] 5}g .
*= ljut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf]
sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGTodf /x]sf]
l:yltsf] k'g/fjnf]sg M
o; sDkgLsf] s'g} klg ;xfos sDkgL gePsf] .
(= ;dLIff cjlwdf sDkgL / o;sf ;xfos sDkgL;+usf]
sf/f]af/ / To;df ePsf] dxTjk"0f{ x]/km]/ M
o; sDkgLn] dr]G{ 6 a}s + /sf] ?kdf nufgL Joj:yfkg,
lgIf]k ;b:o, Do'rcn km08, ;+:yfut k/fdz{bftf, laqmL
k|aGw tyf z]o/ /lhi6«f/sf] sfd ub}{ cfO/x]sf] 5 .
sDkgLsf] s'g} klg ;xfos sDkgL 5}g / sDkgLsf]
k|aGwkq / lgodfjnLdf tf]ss ] f p2]Zo adf]lhdsf
sfdx? ub}{} cfO/x]sf] 5 / ;dLIff jif{df sDkgLsf] d'Vo
sf/f]jf/x?sf] k|sl[ tdf s'g} kl/jt{g ePsf] 5}g .
!)= ljut cfly{s jif{df sDkgLsf cfwf/e"t z]o/wgLx?n]
sDkgLnfO{ pknAw u/fPsf] hfgsf/L M
s]xL gePsf] .
!!= ljut cfly{s jif{df sDkgLsf ;+rfns tyf
kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f /
sDkgLsf] z]o/ sf/f]af/df lghx? ;+nUg /x]sf] eP ;f]
;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/L M
s]xL gePsf] .
!@= sDkgL;Fu ;DalGwt ;Demf}tfx?df s'g} ;+rfns tyf
lghsf cfkmGtsf] JolQmut :jfy{;DaGwL hfgsf/L
xfn ;Dd o; k|sf/sf] s'g} ;Demf}tf gePsf]n] To;
;DaGwdf s'g} v'nf;f ug'k{ g]{ gb]lvPsf] .
!#= k'gM vl/b ul/Psf] z]o/x?sf] ljj/0f M
;dLIff cjlwdf z]o/sf] k'g M vl/b gePsf] .
!$= cfGtl/s lgoGq0f Joj:yf eP jf gePsf] / ePsf]
eP ;f]sf] ljj/0f M
sDkgLn] cfGtl/s lgoGq0f Joj:yf sfod ug{sf nflu
vl/b ;ldlt, dfgj ;+zfwg ljsf; ;ldlt, cfGtl/s
n]vfk/LIf0f ;ldlt / hf]lvd Joj:yfkg ;ldlt u7g
ul/Psf] 5 . oL ;ldltx?sf] a}7s lgoldt ?kdf a:g]
ub{5 / ;do ;dodf oL ;ldltx?n] Joj:yfkg tyf
;+rfns ;ldltnfO{ cfjZos ;Nnfx / ;'emfj lbg] ub{5 .
;+rfns ;ldltn] sDkgLsf] k|efjsf/L Joj:yfkgsf] nflu
sDkgLsf] ljQLo k|zf;g\ gLlt, @)&# tyf dfgj
;+zfwg gLlt @)&# nfO{ cg'df]bg ul/ sfo{Gojgdf
cfO;s]sf] 5 . cfGtl/s lgoGq0f k|0ffnLnfO{ k|efjsf/L
u/fpgsf] nflu o; sDkgLn] ljleGg gLlt, lgb]z{ g tyf
k|lqmofx? th'd{ f u/L cjnDjg u/]sf] 5 .
!%= ljut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj/0f M
;dLIff cjlwdf ePsf] hDd vr{sf] ljj/0f
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 187

vr{ lzif{s vr{ /sd -?_ !(= z]o/wgLx?n] a'lemlng afFsL /x]sf] nfefFz /sd M
sd{rf/L vr{ @,*%,#!,)&*÷– nfefFz ljt/0f ug{ afFsL g/x]sf] .
;~rfng vr{ @,$!,(*,)@%÷–
hDdf vr{ %,@&,@(,!)@÷– @)= ;DklQ k|flKt jf laqmL ljj/0f M
s]xL gePsf] .

!^= n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL lghx?n]
k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ; f] ; ldltn]
u/]sf sfdsf/afxLsf] ljj/0f / ;f] ;ldltn] s'g}
;'emfj lbPsf] eP ;f]sf] ljj/0f M
n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL M
qm+=;+= Gffd s}lkmot
! >L /ljg ;fksf]6f :jtGq ;+rfns– Pg cfO{
;L Plzof Soflk6n ln=
@ >L /fh' clwsf/L k|dv
' –cfGtl/s n]vfk/LIfs Pg cfO{ z'Ns jflif{s ? *,@%,)))÷– /x]sf] 5 .
;L Plzof a}s + lnld6]8
# >L u0f]z k|;fb kf08] k|dv' –n]vf, Pg cfO{ ;L Plzof k|fljlws ;xof]u jfkt Pg cfO{ ;L Plzof a}+s
Soflk6n ln=
;dLIff cjlwdf rf/ k6s n]vfk/LIf0f ;ldltsf] a}+7s
a;]sf] / :jtGq ;+rfnsnfO{ ?=@),)))÷– eQf tyf
;'ljwf k|bfg ?kdf k|bfg ul/Psf] .
@!= ;+:yfks sDkgL;Fusf] sf/f]af/ ljj/0f M
• sDkgLn] Pg cfO{ ;L Plzof a}+s lnld6]8df Pg cfO{
;L Plzof Soflk6nsf] gfddf /x]sf] ljleGg a}+s
vftf af6 cf=j= @)&^÷&& df ?=@,%&,$%,%$%=)#
Jofh cfDbfgL k|fKt u/]sf] 5 .
• sDkgLn] Pg cfO{ ;L Plzof a}+s ln= sf] z]o/
/lhi6«f/sf] ?kdf sfd ub}+ cfO/x]sf] 5 h'gsf] ;]jf
• sDkgLn] a}+s;Fu u/]sf] ;D´f}tf adf]lhd sfo{ut /
lnld6]8nfO{ ? $,&^,!*$÷– sd{rf/L vr{ jfkt
e'QmfgL u/]sf] 5 .
• sDkgLn] a}+s;Fu cfiff9 d;fGt, @)&& df
?=%%@,^*@=@^ k|fKt ug{ afFsL /x]sf] 5 .

!&= ;+rfns, k|aGw ;+rfns, sfo{sf/L k|d'v, sDkgLsf

cfwf/e"t z]o/wgL jf lghsf gft]bf/ jf lgh
;+nUg /x]sf kmd{, sDkgL jf ;+ul7t ;+:yfn] sDkgLnfO{
s'g} /sd a'emfpg afFsL eP ;f] s'/f .
;f] gePsf] .
!*= ;+rfns, k|aGw ;+rfns, sfo{sf/L k|d'v tyf
kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf
tyf ;'ljwfsf] /sd M
;dLIff cjlwdf ;+rfns ;ldltsf] ;b:ox?nfO{ a}7s
eQf tyf ;'ljwf jfkt ?=@,^%,)))÷–k|bfg ul/Psf] .

;dLIff cjlwdf sDkgLsf] k|d'v sfo{sf/L clws[t,
sDkgL ;lrj / pRr Jo:yfkg txdf /x]sf
sd{rf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf
;'ljwfsf] /sd ;DaGwL ljj/0f M

k|dv
'
k|dv
' ;~rfng÷nufgL k|dv
' –dr]G{ 6
ljj/0f sfo{sf/L clws[t tyf a}l+ s·
clws[t sDkgL ;lrj
sd{rf/L ;+Vof ! ! !
kfl/>lds, eQf tyf #@,%),))) !%,#^,(&^ *,*%,(@)
;'ljwfsf] /sd -?_ -!@ dlxgf_ -!@ dlxgf_ -!@ Dlxgf_
188
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 189
190
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 191

Pg cfO{ ;L Plzof Soflk6n lnld6]8

Pg cfO{ ;L Plzof a}+s lnld6]8sf] k'0f{ :jfldTjsf]
ljQLo l:ylt ljj/0f
#! cfiff9 @)&& -!% h'nfO @)@)_ d;fGt /sd ?=
ljj/0f gf]6 o; jif{ ut jif{
;DklQ
u}/ rfn' ;DklQ
;DklQ
;DklQ, KnfG6 tyf pks/0f 3,456,617 3,491,758
cd't{ ;DklQ 4,795,094 5,516,195
ljQLo ;DklQ -kl/zf]lwt d"Nodf_ -d'2tL_ – 70,000,000
ljQLo ;DklQ -e'QmfgL ldlt;Dd wf/0f ug{_] 13,557,000 –
shf{ tyf ;fk6L 405,763 451,196
:yug s/ ;DklQ 953,028 576,021
hDdf u}/ rfn' ;DklQ 23,167,502 80,035,170
rfn' ;DklQ
gub tyf gub ;dfg 15,583,791 24,905,666
Jofkf/Ls bfloTj 42,445,808 15,179,540
cu|Ld Joo tyf ;fk6L 2,319,073 1,961,410
shf{ tyf ;fk6L 16,524 25,148
ljQLo ;DklQ kl/zf]lwt d"Nodf -d'2tL_ 260,175,538 97,600,000
ljQLo ;DklQ gfkmf jf gf]S;fg dfkmt Fair Value df 18,811,810 26,047,705
hDdf rfn' ;DklQ 339,352,544 165,719,469
hDdf ;DklQ 362,520,046 245,754,639
OSjL6L / bfloTj
u}/ rfn' bfloTj
bfloTj
sd{rf/L lxt 2,468,214 1,814,884
Jofkf/Ls / cGo bfloTj 572,786 565,258
:yug s/ bfloTj – –
hDdf u}/ rfn' bfloTj 3,041,000 2,380,142
rfn' bfloTj
Jofkf/Ls / cGo bfloTj 115,966,717 20,801,486
hDdf rfn' bfloTj 115,966,717 20,801,486
OSjL6L
z]o/ k"hF L 200,000,000 200,000,000
;l~rt sdfO 43,512,329 22,573,011
hDdf OSjL6L 243,512,329 222,573,011
hDdf OSjL6L / bfloTj 362,520,046 245,754,639

u0f]z k|zfb kf08] dlgif l3ld/] /d]Gb| /fodfemL ljzfn l;Ub]n o;} ldltsf] xfd|f] ;+nUg
k|d'v ljQ ljefu k|d'v ;~rfng clws[t k|d'v sfo{sf/L clws[t cWoIf k|ltj]bg cg';f/
l;= P= ldng a:g]t
;'dg 8+uf]n /lag ;fksf]6f ladn nD;fn lbg]z ef/L ;fem]bf/
;~rfns ;~rfns ;~rfns ;~rfns b]j P;f]l;P6\;
rf6{8{ PsfpG6]G6\;
ldltM @)&& ;fpg @^
:yfgM sf7df8f}+
 192

Pg cfO{ ;L Plzof Soflk6n lnld6]8

Pg cfO{ ;L Plzof a}+s lnld6]8sf] k'0f{ :jfldTjsf]
gfkmf gf]S;fg ljj/0f / cGo lj:t[t cfo
! >fj0f @)&^ b]lv #! cfiff9 @)&& /sd ?=
ljj/0f gf]6 o; jif{ ut jif{
;~rfng cfDbfgL
dr]G{ 6 a}ls+Ë ;]jfaf6 cfDbfgL 38,889,680 25,541,325
;fd'lxs nufgL sf]ifaf6 cfDbfgL 28,185,450 17,696,927
shf{ ;fk6 tyf ;fk6Laf6 cfDbfgL 40,912,623 25,062,119
Corporate Advisory af6 cfDbfgL 315,013 –
OlSjl6 lwtf]kqsf] lg;u{af6 cfDbfgL 6,539,424 1,279,102
Fair Value dfkm{t ljQLo ;DklQdf ;fljsdf sfod gul/Psf] v'b gfkmf -1,441,685_ -359,529_
nfef+; cfDbfgL 641,631 100,887
cGo cfDbfgL 167,222 79,650
hDdf ;~rfng cfDbfgL 114,209,359 69,400,481
;~rfng vr{
dr]G{ 6 a}ls+Ë vr{ 9,251,671 6,181,805
;fd"lxs nufgL sf]ifsf] vr{ 1,283,204 1,009,846
lwtf]kq lalqmdf sldzg – –
;~rfng d'gfkmf 103,674,484 62,208,830
u}/ ;~rfng vr{
sd{rf/L vr{ -sd{rf/L af]g; ;lxt_ 28,531,078 20,784,183
kl/;/ vr{ 4,477,213 4,114,301
lj1fkg tyf k|rf/ vr{ 1,194,866 759,609
;fdfGo k|zf;g vr{ 5,029,978 3,343,603
ljQLo vr{ 59,168 64,726
x|f; s§L tyf ckn]vg vr{ 2,901,924 2,478,040
cfos/ cl3sf] d'gfkmf 61,480,257 30,664,368
cfos/ 18,540,939 9,275,667
jif{sf] nflu d'gfkmf 42,939,318 21,388,701
cGo lj:t[t cfo / Joo
laqmLsf nflu pknAw nufgLdf v'b nfe – –
kl/eflift nfe of]hgfdf Actuarial gain/loss – –
hDdf cGo lj:t[t cfo / Joo – –
36fpg]
cGo lj:t[t cfo / Joodf s/ vr{ – –
jif{sf] nflu cGo lj:t[t cfo – –
O{lSj6L z]o/ wgLsf nflu 42,939,318 21,388,701

u0f]z k|zfb kf08] dlgif l3ld/] /d]Gb| /fodfemL ljzfn l;Ub]n o;} ldltsf] xfd|f] ;+nUg
k|d'v ljQ ljefu k|d'v ;~rfng clws[t k|d'v sfo{sf/L clws[t cWoIf k|ltj]bg cg';f/
l;= P= ldng a:g]t
;'dg 8+uf]n /lag ;fksf]6f ladn nD;fn lbg]z ef/L ;fem]bf/
;~rfns ;~rfns ;~rfns ;~rfns b]j P;f]l;P6\;
rf6{8{ PsfpG6]G6\;
ldltM @)&& ;fpg @^
:yfgM sf7df8f}+
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 193

Pg cfO{ ;L Plzof Soflk6n lnld6]8

Pg cfO{ ;L Plzof a}+s lnld6]8sf] k'0f{ :jfldTjsf]
gub k|jfx ljj/0f
! >fj0f @)&^ b]lv #! cfiff9 @)&& /sd ?=
ljj/0f o; jif{ ut jif{
s= sf/f]jf/ ;~rfngaf6 gub k|jfx
gub k|flKt
s/ cl3sf] v'b gfkmf 61,480,257 30,664,368
;dfof]hg
x|f; s|§L vr{ 2,901,924 2,478,040
nufgLdf c1ft nfe – –
cfos/ e'QmfgL -18,540,939_ -9,275,667_
nfef+z e'QmfgL -22,000,000_ -14,736,840_
:yug s/ ;dfof]hg – –
bfloTjdf -sdL_÷j[l4 95,826,089 -22,904,421_
nufgLdf -sdL_÷j[l4 -6,321,105_ -25,986,830_
d'2lt lgIf]kdf -sdL_÷j[l4 -92,575,538_ 4,400,000
cGo ;DklQdf sdL÷-j[l4_ -27,946,882_ -9,545,366_
sf/f]jf/ ;~rfngaf6 v'b gub k|jfx -!_ -7,176,193_ -44,906,716_
v= ljQLo >f]t sf/f]jf/af6 gub k|jfx
z]o/ k"hF Ldf -sdL_÷j[l4 – –
bL3{sfnLg C0fdf -sdL_÷j[l4 – –
ljQLo >f]t sf/f]jf/af6 v'b gub k|jfx -@_ – –
u= nufgL sf/f]jf/df gub k|jfx
d't{ ;DklQ -vl/b_÷laqmL -2,110,821_ -2,312,500_
cd't{ ;DklQ -vl/b_÷laqmL -34,860_ –
nufgL sf/f]jf/df v'b gub k|jfx -#_ -2,145,681_ -2,312,500_
gub tyf gub ;dfgsf] v'b sdL÷-j[l4_ -!+@+#_ -9,321,874_ -47,219,216_
gub tyf gub ;dfgsf] z'? df}Hbft 24,905,666 72,124,881
gub tyf gub ;dfgsf] clGtd df}Hbft 15,583,791 24,905,666

u0f]z k|zfb kf08] dlgif l3ld/] /d]Gb| /fodfemL ljzfn l;Ub]n o;} ldltsf] xfd|f] ;+nUg
k|d'v ljQ ljefu k|d'v ;~rfng clws[t k|d'v sfo{sf/L clws[t cWoIf k|ltj]bg cg';f/
l;= P= ldng a:g]t
;'dg 8+uf]n /lag ;fksf]6f ladn nD;fn lbg]z ef/L ;fem]bf/
;~rfns ;~rfns ;~rfns ;~rfns b]j P;f]l;P6\;
rf6{8{ PsfpG6]G6\;
ldltM @)&& ;fpg @^
:yfgM sf7df8f}+
 194

Pg cfO{ ;L Plzof Soflk6n lnld6]8

Pg cfO{ ;L Plzof a}+s lnld6]8sf] k'0f{ :jfldTjsf]
OSjL6Ldf ePsf] kl/jtg ;DjGwL ljj/0f
#! cfiff9 @)&& -!% h'nfO @)@)_ d;fGt /sd ?=

ljj/0f z]o/ k'FhL ;l~rt sdfO{ j}wflgs hu]8f ;fdflhs pQ/ hDdf
sf]if bfloTj hu]8f sf]if
cf=j= @)&$÷&% sf] clGtd df}Hbft 200,000,000 15,921,150 – – 215,921,150
z]o/ kF"hL Hff/L – – – – –
jif{sf] nflu d'gfkmf – 21,388,701 – – 21,388,701
s/ kl5sf] cGo lj:t[t cfo / Joo – – – – –
;fdfGo hu]8f sf]ifdf :tfGt/0f – – – – –
nfef+z e'QmfgL – -14,736,840_ – – -14,736,840_
cf=j= @)&%÷&^ sf] clGtd df}Hbft 200,000,000 22,573,011 – – 222,573,011
z]o/ k'F+hL Hff/L – – – – –
jif{sf] nflu d'gfkmf – 42,939,318 – – 42,939,318
s/ kl5sf] cGo lj:t[t cfo / Joo – – – – –
j}wflgs hu]8f sf]ifdf :tfGt/0f – -4,293,932_ 4,293,932 – –
;fdflhs pQ/bfloTj hu]8f sf]ifdf :tfGt/0f – -429,393_ – 429,393 –
;fdflhs pQ/bfloTj hu]8f sf]ifaf6 :tfGt/0f – 16,173 – -16,173_ –
;l~rt sdfO{df :tfGt/0f
nfef+; e'QmfgL – -22,000,000_ – – -22,000,000_
cf=j= @)&^÷&& sf] clGtd df}Hbft 200,000,000 38,805,177 4,293,932 413,220 243,512,329

u0f]z k|zfb kf08] dlgif l3ld/] /d]Gb| /fodfemL ljzfn l;Ub]n o;} ldltsf] xfd|f] ;+nUg
k|d'v ljQ ljefu k|d'v ;~rfng clws[t k|d'v sfo{sf/L clws[t cWoIf k|ltj]bg cg';f/
l;= P= ldng a:g]t
;'dg 8+uf]n /lag ;fksf]6f ladn nD;fn lbg]z ef/L ;fem]bf/
;~rfns ;~rfns ;~rfns ;~rfns b]j P;f]l;P6\;
rf6{8{ PsfpG6]G6\;
ldltM @)&& ;fpg @^
:yfgM sf7df8f}+
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 195

;xfos sDkgL
Pg cfO{ ;L Plzof n3'ljQ ljQLo
;+:yf lnld6]8sf] jflif{s ljj/0f
 196

Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8

@)&& ;fn cfiff9 d;fGtsf]
jf;nft
/sd ?=
k+"hL tyf bfloTj cg";'rL o; jif{ ut jif{
1= z]o/ k"h+ L 4=1 1,480,000,000 1,004,500,000
2= hu]8f tyf sf]ifx? 4=2 310,367,264 104,725,059
3= C0fkq tyf a08 4=3 – –
4= ltg{ af+sL shf{ ;fk6 4=4 5,841,578,233 3,201,250,968
5= lgIf]k bfloTj 4=5 955,587,734 571,752,522
6= k|:tfljt gub nfef+z – –
7= cfos/ bfloTj 12,274,028 –
8= cGo bfloTj 4=6 53,789,504 34,525,713
s"n k"h+ L tyf bfloTj 8,653,596,762 4,916,754,263

;DklQ cg";'rL o; jif{ ut jif{

1= gub df}Hbft -l;Ssf ;d]t_ 12,841,405 487,646
2= g]kfn /fi6« a}s
+ df /x]sf] df}Hbft – –
3= a}s
+ ÷ljQLo ;+:yfdf /x]sf] df}Hbft 4=7 1,418,754,663 43,252,105
4= dfu tyf cNk ;"rgf df k|fKt x'g] /sd 4=7 47,468,247 219,824,892
5= nufgL 4=8 150,000,000 142,305,714
6= shf{ ;fk6 4=9 6,953,901,850 4,472,718,044
7= l:y/ ;DklQ 4=10 43,283,150 30,530,275.26
8= u}/ a}l+ s· ;DklQ 4=11 – –
9= cGo ;DklQ 4=12 27,347,447 7,635,587
s"n ;DklQ 8,653,596,762 4,916,754,263

;+efljt bfloTj cg";r

' L 4=13
;~rfnsx?sf] 3f]if0ff cg";r' L 4=23
k"h+ Lsf]if tflnsf cg";r ' L 4=24
hf]lvd efl/t ;DklQ ljj/0f tflnsf cg";r ' L 4=24-s_
k|dv " ;"rsf°x? cg";r ' L 4=25
k|dv ' n]vf gLltx? cg";r ' L 4=26
n]vf ;DjGwL l6Kk0fLx? cg";r ' L 4=27

n]vfk/LIf0f gul/Psf]
$=! b]lv $=!# ;Dd cg";'rLx? jf;nftsf cleGg c+u x"g\ .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 197

Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8

@)&^ >fj0f ! b]lv @)&& cfiff9 #! ;Ddsf]
gfkmf gf]S;fg lx;fa
/sd ?=
ljj/0f cg";'rL o; jif{ ut jif{
1= Jofh cfDbfgL 4=14 974,986,633 561,170,144
2= Jofh vr{ 4=15 497,230,466 251,217,544
v"b Jofh cfDbfgL 477,756,167 309,952,600
3= sldzg tyf cGo ;~rfng cfDbfgL 4=16 90,419,886 93,784,571
4= ;6xL 36a9 cfDbfgL – –
s"n ;~rfng cfDbfgL 568,176,053 403,737,172
5= sd{rf/L vr{ 4=17 102,173,004 50,922,484
6= cGo ;~rfng vr{ 4=18 101,832,642 157,727,978
7= ;6xL 36a9 gf]S;fg
;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d"gfkmf 364,170,407 195,086,710
8= ;Defljt gf]S;fgL Joj:yfx? 4=19 59,211,672 22,910,189
;~rfng d"gfkmf 304,958,734 172,176,521
9= u}/ ;~rfng cfDbfgL÷gf]S;fg 4=2 13,358,818 –
10= ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{ 4=21 7,694,286 –
lgoldt sf/f]jf/af6 ePsf] d"gfkmf 326,011,838 172,176,521
11= c;fdfGo sf/]fjf/x?af6 ePsf] d"gfkmf÷vr{ 4=22 – –
;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v"b d"gfkmf 326,011,838 172,176,521
12= sd{rf/L af]g; Aoa:yf 32,564,769 17,217,652
13= cfos/ Joj:yf 87,804,865 44,649,769
o; jif{sf] s/ Joj:yf 86,861,275 47,526,304
ljut jif{ ;Ddsf] s/ Joj:yf 364,148 –
o; jif{sf]] :yug s/ -cfDbfgL_÷vr{ 579,442 -2,876,536_
v"b gfkmf÷gf]S;fg 205,642,204 110,309,100

n]vfk/LIf0f gul/Psf]
$=!$ b]lv $=@@ cg";'rLx? gfkmf gf]S;fg lx;fjsf cleGg c+u x"g\ .
 198

Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8

@)&^ >fj0f ! b]lv @)&& cfiff9 #! ;Ddsf]
gfkmf gf]S;fg af+8kmf+8 lx;fa
/sd ?=
ljj/0f cg";'rL o; jif{ ut jif{
cfDbfgL
cfDbfgL
1= ut jif{;Ddsf] ;l~rt d"gfkmf 80,457,057 –
2= o; jif{sf] d"gfkmf 205,642,204 110,309,100
3= ;6xL 36a9 sf]if – –
4= ;+:yfut ;fdflhs pQ/bfloTj sf]ifaf6 lkmtf{ 4,985 –
hDdf 286,104,247 110,309,100
vr{
1= ut jif{;Ddsf] ;l~rt gf]S;fg – 5,584,041
2= o; jif{sf] gfkmf – –
3= ;fwf/0f hu]8fsf]if 41,128,441 22,061,820
4= e}k/L cfpg] hu]8f – –
5= ;+:yf ljsf; sf]if – –
6= nfef+z ;dLs/0f sf]if – –
7= sd{rf/L ;DaGwL hu]8fx? – –
8= k|:tfljt nfef+z gub – –
9= k|:tfljt af]g; z]o/ – –
10= ljz]if hu]8f sf]if – –
11= ;6xL 36a9 sf]if – –
12= k"h
+ L lkmtf{ hu]8f sf]if – –
13= k"h+ L ;dfof]hg sf]if – –
14= uf| xs ;+/If0f sf]if 2,056,422 1,103,091
15= ;+:yfut ;fdflhs pQ/bfloTj sf]if 2,056,422 1,103,091
hDdf 45,241,285 29,852,043
16= ;l~rt d"gfkmf / -gf]S;fg_ 240,862,962 80,457,057

n]vfk/LIf0f gul/Psf]
 Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8
O{lSj6Ldf ePsf] kl/jt{g ;DjlGw ljj/0f
cf=j= @)&^÷)&&

ljj/0f Z]fo/ k"+hL ;l~rt gf=gf]= ;fwf/0f k"+hLut z]o/ ;6xL 36a9 :yug s/ cGo hu]8f sf]if s"n /sd
hu]8f sf]if hu]8f sf]if lk|ldod sf]if hu]8f
z'? df}Hbft 1,004,500,000=00 80,457,057=34 22,061,820=09 – 2,206,182=01 1,109,225,059=44
:yug s/ –
;+:yfut ;fdflhs pQ/bfloTj sf]ifaf6 lkmtf{ 4,985=00 -4,985=00_ –
;dfof]lht z'? df}Hbft –
;dfof]hg
g –
s_ z]o/ k'FhLdf a[[l4 475,500,000=00 475,500,000=00
v_ of] jif{sf] gfkmf 205,642,204=46 205,642,204=46
u_ ;fwf/0f hu]8f sf]if -41,128,440=89_ 41,128,440=89 –
3_ gub nfef+z –
ª_ k|:tfljt af]g; z]o/ –
r_ u|fxs ;+/If0f sf]if -2,056,422=04_ 2,056,422=04 –
5_ ;+:yfut ;fdflhs pQ/bfloTj sf]if -2,056,422=04_ 2,056,422=04 –
h_ :yug s/ hu]8f – – –
em_ nufgL ;dfof]hg sf]if –
clGtd df}Hbft 1,480,000,000=00 240,862,961=82 63,190,260=98 – – – – 6,314,041=10 1,790,367,263=90
n]vfk/LIf0f gul/Psf]
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&&
199
 200

Pg cfO{ ;L Plzof n3'ljQ ljQLo ;+:yf lnld6]8

gub k|jfx ljj/0f
@)&^ >fj0f ! b]lv @)&& cfiff9 #! ;Ddsf]
/sd ?=
ljj/0f o; jif{ ut jif{
-s_ sf/f]af/ ;~rfngaf6 k|jfx 682,696,366 -823,035,330=40_
1= gub k|flKt 1,078,765,337 654,954,715=84
1=1 Jofh cfDbfgL 974,986,633 561,170,144=49
1=2 ckn]lvt shf{sf] c;"nL – –
1=3 sldzg tyf cGo cfDbfgL 103,778,704 93,784,571=35
2= gub e"QmfgL -760,172,280_ -484,589,445=27_
2=1 Jofh vr{ -495,526,576_ -250,880,050=14_
2=2 sd{rf/L vr{ -97,655,562_ -46,245,801=62_
2=3 sfof{no ;~rfng vr{ -93,465,904_ -139,499,317=27_
2=4 cfos/ e"QmfgL -73,524,238_ -47,964,276=24_
2=5 cGo vr{ – –
sfo{ut k"h+ L ultljlw cl3sf] gub k|jfx 318,593,057 170,365,270=57
;~rfng ;DalGw rfn" ;DklQdf sdL÷-j[4L_ -2,561,188,298_ -3,671,601,298=91_
1= dfu tyf cNk ;'rgfdf k|fKt x'g] /sddf sdL÷-j[l4_ – –
2= cGo cNksfnLg nufgLdf sdL÷-j[l4_ – –
3= shf{ sdL÷-j[l4_ -2,540,395,478_ -3,667,960,201=86_
4= cGo ;DklQdf sdL÷-j[l4_ -20,792,820_ -3,641,097=05_
;~rfng ;DalGw rfn" bfloTjdf -sdL_÷j[l4 2,925,291,607 2,678,200,697=94
1= lgIf]k bfloTjdf -sdL_÷j[l4 383,835,211 503,140,095=22
2= cNksfnLg ;fk6Ldf -sdL_÷j[l4 2,557,630,268 2,180,330,510=03
4= cGo bfloTjdf -sdL_÷j[l4 -16,173,872_ -5,269,907=31_
-v_ nufgL sf/f]af/df gub k|jfx -23,934,111_ -168,562,653=61_
1= bL3{sfnLg nufgLdf sdL÷-j[l4_ – -150,000,000=00_
2= l:y/ ;DklQdf sdL÷-j[l4_ -23,934,111_ -18,562,653=61_
3= bL3{sfnLg nufgLdf Jofh cfDbfgL – –
4= nfef+z cfDbfgL – –
5= cGo – –
-u_ ljQLo >f]t sf/f]af/af6 gub k|jfx 558,196,996 1,206,412,083=58
1= bL3{sfnLg C0f -j08, l8j]Gr/ cflb_ df j[l4÷-sdL_ 82,696,996 271,912,083=58
2= z]o/ k+h" Ldf j[l4÷-sdL_ 475,500,000 934,500,000=00
3= cGo bfloTjdf j[l4÷-sdL_ – –
4= g]kfn /fi6« a}s + af6 k|fKt ;x"lnot k"g/shf{df j[l4÷-sdL_ – –
-#_ gub tyf a}s + df}Hbftsf] ljlgdo b/df ePsf] km/saf6 cfDbfgL÷vr{ – –
-ª_ o; jif{sf] ;Dk"0f{ ultljlwaf6 gub k|jfx 1,216,959,252 214,814,099=57
-r_ gub tyf a}s + df /x]sf] z"? df}Hbft 263,564,643 48,750,543=43
-%_ gub tyf a}s + df /x]sf] clGtd df}Hbft 1,480,523,895 263,564,643=00

n]vfk/LIf0f gul/Psf]
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 201

;xfos sDkgL
Pg cfO{ ;L Plzof ;]So'l/l6h\ lnld6]8sf]
jflif{s ljj/0f
202
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 203
 204

Pg cfO ;L Plzof ;]So'l/l6h\ lnld6]8

Pg cfO ;L Plzof a}+s lnld6]8sf] k"0f{ :jfldTjsf]
ljQLo l:ylt ljj/0f
#! cfiff9 @)&& -!% h'nfO @)@)_ d;fGt
/sd ?=
ljj/0f gf]6 o; jif{ ut jif{
;DklQ
u}/ rfn' ;DklQ
;DklQ
k|fk] /\l6h\, KnfG6 / pks/0f 1 – –
cd't{ ;DklQ 2 – –
ljQLo ;DklQ kl/zf]lwt d"Nodf -d'2tL_ 3 – –
shf{ tyf ;fk6L 4 – –
:yug s/ ;DklQ 13 – –
hDdf u}/ rfn' ;DklQ
;DklQ – –
rfn' ;DklQ
gub tyf gub ;dfg 5 61,874,612 –
Jofkf/Ls ;DklQ 6 – –
cu|Ld Joo tyf ;fk6L 7 330,811 –
shf{ tyf ;fk6L 8 – –
ljQLo ;DklQ kl/zf]lwt d"Nodf -d'2tL_ 9 – –
ljQLo ;DklQ gfkmf jf gf]S;fg df{kmt Fair Value df 10 – –
hDdf rfn' ;DklQ 62,205,423 –
hDdf ;DklQ 62,205,423 –
OSjL6L / bfloTj
u}/ rfn' bfloTj
bfloTj
sd{rf/L lxt 11 – –
Jofkf/Ls / cGo bfloTj 12 – –
rfn' s/ bfloTj 732,510
:yug s/ bfloTj 13 – –
hDdf u}/ rfn' bfloTj 732,510 –
rfn' bfloTj
bfloTj
Jofkf/Ls / cGo bfloTj 14 96,500 68,250
hDdf rfn' bfloTj 96,500 68,250
OSjL6L
z]o/ k"hF L 15 60,000,000 –
;l~rt sdfO 1,376,413 -68,250_
hDdf OSjL6L 61,376,413 -68,250_
hDdf OSjL6L / bfloTj 62,205,423 –
cg';"rL tyf gf]6 ljQLo ljj/0fsf cleGg lx:;f x'g .

;'/]z nD;fn ;Gtf]if co{fn /f]zg cfrfo{ o;} ldltsf] xfd|f] ;+nUg
;~rfns ;~rfns cWoIf k|ltj]bg cg';f/
;+uLt 9sfn, l; P
ldlt M @)&&÷)$÷@^ ;fem]bf/
:yfg M sf7df8f}+ P; Pd l; P;f]l;P6\;
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 205

Pg cfO ;L Plzof ;]So'l/l6h\ lnld6]8

Pg cfO ;L Plzof a}+s lnld6]8sf] k"0f{ :jfldTjsf]
gfkmf gf]S;fg ljj/0f / cGo lj:t[t cfo
! >fj0f @)&^ b]lv #! cfiff9 @)&&
/sd ?=
ljj/0f gf]6 o; jif{ ut jif{
a|fs
] / z'Nsaf6 cfo 16 – –
cGo cfDbgL 2,205,423 –
hDdf ;~rfng cfDbfgL 2,205,423 –
;~rfng vr{
SEBON z'Ns – –
;~rfng d'gfkmf 2,205,423 –
u}/ ;~rfng vr{
sd{rf/L vr{ -sd{rf/L af]g; ;lxt_ 18 – –
kl/;/ vr{ 19 – –
lj1fkg tyf k|rf/ vr{ 20 – –
;fdfGo k|zf;g vr{ 21 28,250 68,250
ljQLo vr{ 22 – –
x|f; s§L tyf ckn]vg vr{ – –
cfos/ cl3sf] d'gfkmf 2,177,173 -68,250_
cfos/ 23 732,510 –
jif{sf] nflu d'gfkmf 1,444,663 -68,250_
cGo lj:t[t cfo / Joo
laqmLsf nflu pknAw nufgLdf v'b nfe – –
kl/eflift nfe of]hgfdf Actuarial gain/loss – –
hDdf cGo lj:t[t cfo / Joo
36fpg] –
cGo lj:t[t cfo / Joodf s/ vr{
jif{sf] nflu cGo lj:t[t cfo – –
O{lSj6L z]o/ wgLsf nflu 1,444,663 -68,250_

cg';"rL tyf gf]6 ljQLo ljj/0fsf cleGg lx:;f x'g .

;'/]z nD;fn ;Gtf]if co{fn /f]zg cfrfo{ o;} ldltsf] xfd|f] ;+nUg
;~rfns ;~rfns cWoIf k|ltj]bg cg';f/
;+uLt 9sfn, l; P
ldlt M @)&&÷)$÷@^ ;fem]bf/
:yfg M sf7df8f}+ P; Pd l; P;f]l;P6\;
 206

Pg cfO ;L Plzof ;]So'l/l6h\ lnld6]8

Pg cfO ;L Plzof a}+s lnld6]8sf] k"0f{ :jfldTjsf]
gub k|jfx ljj/0f
! >fj0f @)&^ b]lv #! cfiff9 @)&&
/sd ?=
ljj/0f o; jif{ ut jif{
s= sf/f]jf/ ;~rfngaf6 gub k|jfx
s/ cl3sf] v'b gfkmf 2,177,173 –
;dfof]hg
x|f; s|§L vr{ – –
nufgLdf c1ft nfe – –
cfos/ e'QmfgL -732,510_ –
nfef+z e'QmfgL – –
bfloTjdf -sdL_ ÷ j[l4 760,760 –
nufgLdf -sdL_ ÷ j[l4 – –
d'2lt lgIf]kdf -sdL_ ÷ j[l4 – –
cGo ;DklQdf sdL ÷ -j[l4_ -330,811_ –
sf/f]jf/ ;~rfngaf6 v'b gub k|jfx -!_ 1,874,612 –
v= ljQLo >f]t sf/f]jf/af6 gub k|jfx
z]o/ k"hF Ldf -sdL_ ÷ j[l4 60,000,000 –
bL3{sfnLg C0fdf -sdL_ ÷ j[l4 –
nfef+; cfDbfgL –
ljQLo >f]t sf/f]jf/af6 v'b gub k|jfx -@_ 60,000,000 –
u= nufgL sf/f]jf/df gub k|jfx – –
d't{ ;DklQ -vl/b_ ÷ laqmL – –
cd't{ ;DklQ -vl/b_ ÷ laqmL – –
nufgL sf/f]jf/df v'b gub k|jfx -#_ – –
gub tyf gub ;dfgsf] v'b sdL ÷ -j[l4_ -!+@+#_ 61,874,612 –
gub tyf gub ;dfgsf] z'? df}Hbft – –
gub tyf gub ;dfgsf] clGtd df}Hbft 61,874,612 –

;'/]z nD;fn ;Gtf]if co{fn /f]zg cfrfo{ o;} ldltsf] xfd|f] ;+nUg
;~rfns ;~rfns cWoIf k|ltj]bg cg';f/
;+uLt 9sfn, l; P
ldlt M @)&&÷)$÷@^ ;fem]bf/
:yfg M sf7df8f}+ P; Pd l; P;f]l;P6\;
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 207

Pg cfO ;L Plzof ;]So'l/l6h\ lnld6]8

Pg cfO ;L Plzof a}+s lnld6]8sf] k"0f{ :jfldTjsf]
OSjL6Ldf ePsf] kl/jtg ;DjGwL ljj/0f
#! cfiff9 @)&& -!% h'nfO @)@)_ d;fGt
/sd ?=
ljj/0f z]o/ k'FhL ;l~rt sdfO hDdf
cf=j= @)&% sf] clGtd df}Hbft –
z]o/ k'h+F L hf/L – –
jif{sf] nflu d'gfkmf – –
s/ kl5sf] cGo lj:t[t cfo / Joo –
;fdfGo hu]8f sf]ifdf :tfGt/0f –
nfef+; e'QmfgL –
cf=j= @)&$÷&% sf] clGtd df}Hbft – –
–
z]o/ k'h+F L Hff/L
jif{sf] nflu d'gfkmf -68,250_ -68,250_
s/ kl5sf] cGo lj:t[t cfo / Joo – –
;fdfGo hu]8f sf]ifdf :tfGt/0f – –
nfef+; e'QmfgL – –
cf=j= @)&%÷&^ sf] clGtd df}Hbft – -68,250_ -68,250_
z]o/ k'h+F L Hff/L 60,000,000 60,000,000
jif{sf] nflu d'gfkmf 1,444,663 1,444,663
s/ kl5sf] cGo lj:t[t cfo / Joo – –
;fdfGo hu]8f sf]ifdf :tfGt/0f – –
nfef+; e'QmfgL – – –
cf=j= @)&^÷&& sf] clGtd df}Hbft 60,000,000 1,376,413 61,376,413

;'/]z nD;fn ;Gtf]if co{fn /f]zg cfrfo{ o;} ldltsf] xfd|f] ;+nUg
;~rfns ;~rfns cWoIf k|ltj]bg cg';f/
;+uLt 9sfn, l; P
ldlt M @)&&÷)$÷@^ ;fem]bf/
:yfg M sf7df8f}+ P; Pd l; P;f]l;P6\;
208
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 209

cfly{s jif{ @)&^÷&& sf] a}+ssf] jflif{s x/ lx;fj :jLs[ltsf] qmddf g]kfn /fi6« a}+saf6
lbOPsf] lgb]{zg pk/ Joj:yfkgsf] hjfkm M

!= n]vfk/LIfsn] n]vfk/LIf0f k|ltj]]bgdf cf}+NofPsf s}lkmotx? k|fyldstfk"j{s ;'wf/sf qmddf /x]sf] tyf o:tf s}lkmotx?
bf]xl/g glbg] Joj:yf ldnfpg] hfgsf/L u/fpFb5f}+ .

@= g]kfn /fi6« a}+saf6 hf/L ul/Psf] lgb]{zg g+= !) sf] a'Fbf g+ & adf]lhd tf]lsPsf] l;df leq g/x]sf ;+:yfks z]o/wgLx?sf]
af]g; z]o/ tyf gub nfef+z ljt/0f /f]Ssf /flvg] Joxf]/f hfgsf/L u/fpFb5f}+ .

#= a}+s tyf ljQLo ;+:yf ;DaGwL P]g @)&# sf] bkmf !! sf] pkbkmf # adf]lhd r'Qmf k"FhLsf] b'O{ k|ltzteGbf a9L z]o/
wf/0f u/]sf ;+:yfksx?n] cfÇgf] z]o/ laqmL jf lwtf]aGws /fVbf /fi6« a}+ssf] :jLs[lt lng'kg]{ Joj:yf /x]sf]df To:tf]
:jLs[lt glnO{ z]o/ lwtf]aGws /fvL cGo a}+s tyf ljQLo ;+:yfaf6 shf{ pkof]u u/]sf ;+:yfks z]o/wgLx? /x]df tL
;+:yfks z]o/wgLx?nfO{ ;f]sf] :jLs[lt glnP;Dd jf z]o/ lwtf]aGws /fvL pkof]u u/]sf] shf{ k"0f{ ?kdf r'Qmf u/L z]o/
km's'jf gu/];Dd ;+:yfks z]o/wgLx?sf] af]g; z]o/ tyf gub nfef+z ljt/0f /f]Ssf /flvg] Joxf]/f hfgsf/L u/fpFb5f}+ .
 210

Pg cfO{ ;L Plzof a}+s ln=

sf] k|aGwkqdf k|:tfljt ;+zf]wg÷yksf] tLg dxn] ljj/0f

ljBdfg Joj:yf k|:tfljt Joj:yf s}lkmot

$= a}s
+ sf] p2]Zo k|flKtsf nflu ul/g] sfdx? M $= a}s
+ sf] p2]Zo k|flKtsf nflu ul/g] sfdx? M
-sIf_ gofF yk -sIf_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L jf a}s + n] cGo
;+:yfx?;Fu ;xsfo{ u/L jf a}s + n] Ph]G6
lgo'Qm u/L ljk|i] f0f -/]ld6]G;_ ;DaGwL
Joj;fo ug{ ;Sg]5 .
-sq_ gofF yk -sq_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L Credit Rating
;DaGwL Joj;fo ug{ ;Sg]5 .
-s1_ gofF yk -s1_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L ;'grfFbLsf] lwtf]df
shf{ k|jfx ug]{ ;DaGwL Joj;fo ug{
;Sg]5 .
-vs_ gofF yk -vs_ a}s
+ n] Bill of lading, Railway Receipt,
o'lge;{n a}l+ sË cjwf/0ff
Debenture tyf Bond nfO{ lwtf]sf] cg'?k a}s + n] k|bfg ul//x]sf]
?kdf :jLsf/ u/L shf{ tyf cGo a}l+ sË a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
;'ljwf pknAw u/fpg] . agfpg Pj+ kl/is[t ;]jf k|bfg
ug{ .
-vv_ gofF yk -vv_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ a}s
+ cfk}mn+ ] jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
cGo ;+:yf;Fu ;xsfo{ u/L jf a}s + n] agfpg Pj+ kl/is[t ;]jf k|bfg
Ph]G6 lgo'Qm u/L z]o/ tyf 8]l/e]l6A;\ ug{ .
nufotsf j:t'x?sf] sf/f]af/sf] nflu
Online Trading ;]jf ;~rfng P+j
Joj:yfkg ug]{ .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 211

ljBdfg Joj:yf k|:tfljt Joj:yf s}lkmot

-vu_ gofF yk -vu_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ a}s
+ cfkm}n] jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
a}s+ n] ;xfos sDkgL vf]nL jf a}s
+ n] cGo agfpg Pj+ kl/is[t ;]jf k|bfg
;+:yf;Fu ;xsfo{ u/L jf a}s + n] Ph]G6 ug{ .
lgo'Qm u/L ljB'tLo e'QmfgL ;]jf jf
ljB'tLo e'QmfgL k|bfos ;]jf jf jfn]6
Joj:yfkg ;]jf ;~rfng ug]{ .
-v3_ gofF yk -v3_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ ;xfos sDkgL a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
:yfkgf u/L jf gu/L jf a}s + n] cGo agfpg Pj+ kl/is[t ;]jf k|bfg
;+:yf;Fu ;xsfo{ u/L jf a}s + n] Ph]G6 ug{ .
lgo'Qm u/L ;DklQ Joj:yfkg -P;]6
Dofg]hd]G6_ ;DaGwL sfo{ ug{ ;Sg]5 .
-vª_ gofF yk -vª_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L hLjg aLdf ;DaGwL
Joj;fo ug{ ;Sg]5 .
-vr_ gofF yk -vr_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L lghL{jg aLdf ;DaGwL
Joj;fo ug{ ;Sg]5 .
-v5_ gofF yk -v5_ a}s
+ n] cfjZostf cg';f/ k|rlnt sfg"g o'lge;{n a}l+ sË cjwf/0ff
adf]lhdsf] k|lqmof k'/f u/L lgofds cg'?k a}s + n] k|bfg ul//x]sf]
lgsfox?sf] :jLs[lt lnO{ s'g} :jb]zL jf a}l+ sË ;]jf ;'ljwfnfO{ yk a[xt
ljb]zL kmd{, sDkgL, ;+3 ;+:yf;Fu ;+oQ' m agfpg Pj+ kl/is[t ;]jf k|bfg
nufgL u/L jf gu/L jf a}s + sf] ;xfos ug{ .
sDkgL :yfkgf u/L jf a}s + n] cGo
;+:yfx?;Fu ;xsfo{ u/L jf a}s + n] Ph]G6
lgo'Qm u/L a}l+ sË tflnd ;DaGwL Joj;fo
ug{ ;Sg]5 .
 212
ljBdfg Joj:yf
%= a}s
+ sf] k"h
F Lsf] ;+/rgf
-!_ a}s
+ sf] clws[t k"hF L ?=(,&@,)),)),)))÷– -!_ a}s
-?= gf} ca{ axQ/ s/f]8 dfq_ x'g5] . pQm
k"hF LnfO{ ?=!))÷– b/sf] gf} s/f]8 axQ/
nfv yfg lsQf ;fwf/0f z]o/df ljefhg
ul/Psf] 5 .
-@_
a}s + sf] tTsfn hf/L k"hF L -@_
?= (,&!,&^,%!,%^*÷– -cIf/]kL gf} ca{
PsxQ/ s/f]8 5}xQ/ nfv PsfpGg xhf/
kfFr ;o c7;¶L ?k}ofF dfq_ x'g5] . pQm
k"hF LnfO{ ?= !))÷– b/sf] gf} s/f]8 PsxQ/
nfv 5xQ/ xhf/ kfFr ;o kGw| yfg lsQf
;fwf/0f z]o/df ljefhg ul/Psf] 5 .
-#_
a}s + sf] tTsfn r'Qmf k"hF L -#_
?= (,&!,&^,%!,%^*÷– -cIf/]kL gf} ca{
PsxQ/ s/f]8 5}xQ/ nfv PsfpGg xhf/
kfFr ;o c7;¶L ?k}ofF dfq_ x'g5] . pQm
k"hF LnfO{ ?= !))÷– b/sf] gf} s/f]8 PsxQ/
nfv 5}xQ/ xhf/ kfFr ;o kGw| yfg lsQf
;fwf/0f z]o/df ljefhg ul/Psf] 5 .
k|:tfljt Joj:yf s}lkmot
%= a}s
+ sf] k"h
F Lsf] ;+/rgf
+ sf] clws[t k"hF L ?=!!,%&,)),)),)))÷– a}s
+ n] af]g; z]o/ hf/L ug{
-?= P3f/ ca{ ;GtfpGg s/f]8 dfq_ x'g5] . nfu]sf] x'bF f clws[t k"hF L j[l4
pQm k"hF LnfO{ ?=!))÷– b/sf] P3f/ s/f]8 ug'k{ g]{ ePsf]n] .
;GtfpGg nfv yfg lsQf ;fwf/0f z]o/df
ljefhg ul/Psf] 5 .
a}s + sf] tTsfn hf/L k"hF L a}s
+ n] af]g; z]o/ hf/L ug{
?= !!,%^,$),)%,#^^ ÷– -cIf/]kL P3f/ nfu]sf] x'bF f ;f]xL cg'?k tTsfn
ca{ 5kGg s/f]8 rfln; nfv kfFr xhf/ hf/L k"hF L j[l4 ug'k{ g]{ ePsf]n] .
tLg ;o 5};¶L ?k}ofF dfq_ x'g5] . pQm
k"hF LnfO{ ?= !))÷– b/sf] P3f/ s/f]8
5kGg nfv rfln; xhf/ lqkGg yfg lsQf
;fwf/0f z]o/df ljefhg ul/Psf] 5 .
a}s + sf] tTsfn r'Qmf k"hF L a}s
+ n] af]g; z]o/ hf/L ug{
?= !!,%^,$),)%,#^^ ÷– -cIf/]kL P3f/ nfu]sf] x'bF f ;f]xL cg'?k tTsfn
ca{ 5kGg s/f]8 rfln; nfv kfFr xhf/ r'Qmf k"hF L j[l4 ug'k{ g]{ ePsf]n] .
tLg ;o 5};¶L ?k}ofF dfq_ x'g5] . pQm
k"hF LnfO{ ?= !))÷– b/sf] P3f/ s/f]8
5kGg nfv rfln; xhf/ lqkGg yfg lsQf
;fwf/0f z]o/df ljefhg ul/Psf] 5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 213

Pg cfO{ ;L Plzof a}+s ln=

sf] lgodfjnLdf k|:tfljt ;+zf]wg÷yksf] tLg dxn] ljj/0f

ljBdfg Joj:yf k|:tfljt Joj:yf s}lkmot

*s= ;+rfnssf] of]Uotf / cof]UotfM *s= ;+rfnssf] of]Uotf / cof]UotfM
-!_ s'g} klg JolQm ;+rfnssf] kbdf lgo'Qm x'g s'g} klg JolQm ;+rfnssf] kbdf lgo'Qm x'g qmd ;+Vof ldnfO{Psf]
b]xfosf] of]Uotf k'us
] f] x'g' kg]5{ M– b]xfosf] of]Uotf k'us
] f] x'g' kg]5{ M–

-@_ k|rlnt a}s

+ tyf ljQLo ;+:yf ;DaGwL sfg"g -!_ k|rlnt a}s
+ tyf ljQLo ;+:yf ;DaGwL sfg"g
tyf k|rlnt sDkgL ;DaGwL sfg"g cg';f/ tyf k|rlnt sDkgL ;DaGwL sfg"g cg';f/
;+rfnssf] kbdf axfn /xg g;Sg] lgwf{l/t ;+rfnssf] kbdf axfn /xg g;Sg] lgwf{l/t
Joj:yf adf]lhdsf] s'g} cj:yf pTkGg Joj:yf adf]lhdsf] s'g} cj:yf pTkGg
ePdf ;+rfnssf] kbdf axfn s'g} klg JolQm ePdf ;+rfnssf] kbdf axfn s'g} klg JolQm
;f] kbdf sfod jf axfn /xg] 5}g . ;f] kbdf sfod jf axfn /xg] 5}g .

-#_ lgod !# df pNn]v eP adf]lhd ;+rfns -@_ lgod !# df pNn]v eP adf]lhd ;+rfns
x'g lng' kg]{ Go'gtd z]o/ lnPsf] x'g' kg]5{ . x'g lng' kg]{ Go'gtd z]o/ lnPsf] x'g' kg]5{ .

-$_ k|rlnt a}s

+ tyf ljQLo ;+:yf ;DaGwL -#_ k|rlnt a}s + tyf ljQLo ;+:yf ;DaGwL
sfg"gdf tf]lsP adf]lhdsf] of]Uotf ePsf] / sfg"gdf tf]lsP adf]lhdsf] of]Uotf ePsf] /
pQm sfg"g / k|rlnt sDkgL ;DaGwL pQm sfg"g / k|rlnt sDkgL ;DaGwL
sfg"gdf tf]lsP adf]lhd cof]Uo gePsf] x'g' sfg"gdf tf]lsP adf]lhd cof]Uo gePsf] x'g'
kg]5{ . kg]5{ .
 214
nufgLstf{ ;DaGw
u'gf;f] ;Daf]wg
a}+ssf] @@cf}F jflif{s ;fwf/0f ;ef @)&^=)^=!)df cfdL{
clkm;;{ Sna, eb|sfnL, sf7df8f}+df ;DkGg ePsf] lyof] .
5nkmn ;qdf z]o/wgL dxfg'efjx?n] /fVg' ePsf] a}+ssf]
ljQLo tyf ;~rfng k|bz{g ;DalGwt u'gf;f] tyf lh1f;fsf]
k|d'v sfo{sf/L clws[t /f]zg s'df/ Gof}kfg]n] ;Gtf]ifhgs
?kdf ;Daf]wg ug{' ePsf] lyof] .
u'gf;f] btf{ ;+oGq
!= nufgLstf{n] a}+ssf] j]a;fO{6 df uP/ cfÇgf] u'gf;f] btf{
ug{ ;Sg' x'G5 .
@= a}+ssf] x6 nfO{g gDa/ !^^))!&&&&! df ;Dks{ u/L
u'gf;f] btf{ ug{ ;Sg' x'G5 .
nuflgstf{n] btf{ u/fpg' ePsf] u'gf;f]x? a}+sn] lg/Gt/
cg'udg ;dod} ;Daf]wg ub{} cfPsf] 5 .
nuflgstf{sf] ;'rgfsf] clwsf/
!= jflif{s ;fwf/0f ;ef ;DalGwt hfgsf/L ;fwf/0f ;ef
ldltsf] @! lbg cl3 k|sfzg ug{' kg{] x'G5 . pQm
;'rfgfdf ;fwf/0f ;efsf] ldlt, :yn, ;dosf ;fy}
5nkmnsf] laifo;'rL lj:t[t ljj/0f klg k|sfzg ug{'
kg{] x'G5 .
@= a}+sn] jflif{s ljQLo ljj/0f, n]vfk/LIfs k|ltj]bg,
;+rfns k|ltj]bg cfÇgf nuflgstf{sf] kx'rdf /fVg' kg{]
x'G5 . pQm ljj/0f / k|ltj]bgx? nufgLstf{nfO{ ;lhn}
pknAw u/fpg' kg{] x'G5 .
#= jflif{s ;fwf/0f ;ef ;DalGwt ;'rfgf a}+ssf] j]a;fO{6df
klg pknAw ug{' kg{] x'G5 .
$= jflif{s ;fwf/0f ;ef ;DalGwt ;'rgfdf ;ef ;DalGwt
hfgsf/L / lgb{]lzsfx? ;dfj]z x'g'sf ;fy} dtbfg
k|s[ofsf] hfgsf/L pknAw u/fpg' kg{] x'G5 . :jod\
pkl:yt x'g g;Sg] z]o/wgLn] k|f]S;L lgo'lQm ug{ ;Sg'
x'g]5 .
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 215

zfvf ;~hfn
-k|ltj]bg tof/ x'Fbf ;Dd_

k|b]z ! 49= Wfgs'6f 96= slanf;L 143= Aflgof6f/

50= w'nfjf/L 97= sn}of 144= afnfh'
1= /dfO{nf] 51= xf6vf]nf 98= Uf?8f 145= afnsf]6
2= /f]8z]if rf]s 52= zlgZr/] 99= uf]nahf/ 146= afuahf/
3= a'l9u+uf 100= uf}/ 147= ag]kf
4= u|fdyfd 101= uf}zfnf 148= aQL;k'tnL
k|b]z @
5= b]jfgu+h 102= xl/jg 149= b'jfsf]6
6= ;Nn]/L 103= xl/k"jf{ 150= dgd}h'
53= /fhlj/fh
7= /fgLldN; P/Lof 151= dgx/L
54= ;fD;L
8= ;'?·f 152= dGynL
55= ;ux/f afudlt
9= a]njf/L 153= dxf/fhu+h
56= a+s'nahf/
10= Aflnof 154= dxfb]ja];L
57= afudtL 104= /fdsf]6
11= a'waf/] 155= e};]kf6L
58= alb{jf; 105= /fw]/fw]
12= bds rf]s 156= ef]6flx6L sf7df08f}
59= aonaf;–;nf{xL 106= kmlk{ª
13= b'xaL 157= eG8f/f
60= dn+ujf 107= ;'Gbl/hn
14= cf]vn9'·f 158= eLdkm]bL
61= dx]Gb|gu/ wg'iff 108= TogKn3f6
15= dfg]eGHofª 159= eQmk'/
62= dxfb]jf 109= ltGr'nL
16= Dofªn'ª t]Xy'd 160= gf/fo0fu9
63= Efujfgk'/ 110= sfnf]k'n
17= ef]hk'/ 161= Go" /f]8 lvrfkf]v/L
64= g/xf 111= gfukf]v/L
18= em'Dsf 162= gofF afg]Zj/
65= xl/k'/ 112= b/af/dfUf{
19= k|sfzk'/ 163= hfjnfv]n
66= s6xl/of 113= k'tln;8s
20= Kffr?sL 164= If]qkf6L
67= hL/fe'jgL 114= w'ª]wf/f g/;/L rf]s
21= k'iknfnrf]s, 6+sL l;gjf/L 165= j]qfjtL
68= wg'iffwfd 115= v;Lahf/ a/lkkn rf}tf/L
22= km'ªlnª–tfKn]h'ª 166= jfn'jf6f/
69= hgsk'/ 116= d+unahf/
23= kmfNu'gGb rf]s ´fkf 167= k'/fgf] l7dL
70= hu/gfyk'/ 117= g/]kmf6
24= ky/L 168= k;f{
71= j/yf 118= af]x/f6f/
25= la/f6rf]s 169= k]K;Lsf]nf
72= j}s'G7] zfvf 119= df5fkf]v/L
26= latf{ahf/–emfkf 170= kfFrvfn
73= Kffj/xfp; rf]s lj/u~h k;f{ 120= :joDe'
27= latf{df]8 171= k'Nrf]s
74= kfFr?sL 121= dWo afg]Zj/
28= lb+Unf 172= l;gfd+un
75= km]6f af/f 122= 1fg]Zj/
29= lemnlemn] 173= l;Gw'nL
76= kmQ]k'/ 123= ;fg]kf
30= lj/f6gu/ 174= l;tfkfO{nf
77= l;/xf 124= nugv]n
31= lkmlbd 175= l8NnLahf/
78= l;d/f 125= cgfdgu/
32= lxn] 176= lazfnahf/
79= ejfgLk'/ zfvf 126= :ofk|m'a];L
33= lzzxlgof 177= lqk'/]Zj/
80= ldr}{of 127= ;f]x|v'§]
34= n]6fª 178= lqz'nL
81= lghu9 128= ;f}/fxf
35= O{6x/L 179= lsnfufn
82= lhtk'/ 129= ;fdfv';L
36= O{g?jf 180= lstL{k'/
83= lj/f6gu/ d]g/f]8 130= ;ftbf]af6f]
37= O{nfd 181= nflhDkf6
84= lj/u~h 131= ;'s]wf/f
38= pnf{jf/L 182= Rffalxn
85= ljZjf zfvf 132= ;t+'un
39= rf/kfg] 183= RffkfufFp
86= lk8f/L rf]s wg';f 133= 6]s'
40= rGb|u9L 184= rgf}nL
87= lnÍ/f]8 lj/u~h k;f{ 134= 6f]vf
41= s]/fjf/L 185= rl/sf]6
88= lt?x6 135= 6fF8L
42= s6f/L 186= sdnfbL
89= ltgsf}l/of 136= 7d]n
43= sfsF8le§f 187= sf]6]Zj/
90= n+u8L 137= 7'nf]e¥of·
44= t/x/f 188= sf}zn6f/
91= nf]xf/k§L 138= a;]gL
45= uf}/fbx 189= sf8fF3f/L
92= nfnaGbL 139= lrtjg
46= uf}/Lu+h ahf/ 190= skg
93= Nfxfg 140= a§f/
47= ufO{3f6 191= s'n]Zj/
94= rGb|lgufxk'/ 141= af}4
48= w/fg 192= sn+sL
95= rqm3§f 142= Affn'jf6f/

afFsL csf]{ k[i7df===

216

===clwNnf] k[i7af6 lg/Gt/

zfvf ;~hfn
-k|ltj]bg tof/ x'Fbf ;Dd_

193= uf]+ua' n'lDagL 286= sf]l6xjf

194= uf]7f6f/ 287= sf]xnk'/
195= uf]Nkm'6f/ 239= /fd dlGb/ a'6jn 288= tD3f;
196= uh'/L 240= /fhdfu{ rf}/fxf 289= tf}lnxjf
197= Ujfsf]{ 241= ;Demgfrf]s zfvf 290= tfg;]g
198= uLtfgu/ 242= ;f}= km;f{l6sf/ 291= t'n;Lk'/
199= uN5L 243= ;fnemfF8L 292= u}8fFsf]6
200= v'dN6f/ 244= u}+8fxj 293= uf]kLu+h
201= vf8Lrf}/ 245= dxf/fhu+Gh slknj:t' 294= v}/xgL
202= vfgLvf]nf 246= ?s'dsf]6 295= vh'/f
203= wflbªa];L 247= ;'gjn 296= wswsL
204= wfs]{ 248= ?b|k'/ 297= z+s/k'/
205= w'lnv]n 249= 3f]/fxL
206= x]6f}8f 250= 8«fO{e/ 6f]n s0ff{nL
207= xflsdrf]s 251= 8'DsLjf;
208= yfgsf]6 252= a]naf; 298= ;'v]{t
209= yfkfynL 253= a'4rf]s 299= b}n]v
210= ynL 254= a'6jn 300= h'Dnf /f]8
211= z+vd'n sf7df08f} 255= ab{3f6 301= ?s'd
256= af;Fu9L 302= >Lgu/–;Nofg
u08sL 257= Af]naf;–?kGb]xL 303= 8lNnahf/ b}n]vdf
258= b]jLgu/–?kGb]xL 304= d'u'
212= 8'd|] 259= c?0fvf]nf 305= h'Dnf
213= a];L;x/ 260= c3f{vFfrL 306= hfh/sf]6
214= A'f9Lahf/ 261= cd/fk'/L 307= sfnLsf]6
215= Affemkf6g 262= Dfemujf
216= afUn'· 263= dlgu|fd ;'b'/ klZrd
217= au/ 264= d'lu{of
218= bdf}nL 265= du|fu9L 308= ;fFk]mau/–c5fd
219= b'n]uf}8f 266= e'/LufFpm 309= 88]Nw'/f
220= bnbn] 267= e}/xjf 310= aemfª
221= c+d/l;x+ 268= e'dxL 311= afh'/f
222= cfFa'v}/]gL 269= em'd/L 312= afx'lgof
223= dx]Gb|k'n 270= emfkf ahf/ 313= bf]xf/rfFbL–dxfsfnL
224= gf} 8fF8f 271= enjf/L 314= bfr'{nf
225= Go" /f]8, kf]v/f 272= g]kfnu~h 315= cQl/of
226= gofF k'n 273= h+u/jf zfvf 316= dx]Gb|gu/
227= jf/L j]gL 274= hLtk'/ g+ $ 317= hf]zLk'/
228= jfln· 275= k/f;L 318= j]bsf]6
229= k;f{of· 276= ks8L 319= kf6g–a}68L
230= kfj/xfp; rf]s 277= ldngrf]s zfvf 320= k'g{jf;
231= la/f}6f 278= lkk|xjf zfvf 321= kxndfgk'/
232= ledfb 279= lqe'jg rf]s 322= l6sfk'/
233= n]s;fO{8 kf]v/f 280= nagL 323= lbkfon
234= n]vgfy 281= ndxL 324= nDsL
235= s[lif 282= n'lDagL 325= wgu9L
236= sfjf;f]tL 283= O{dlnof 326= rf}/fxf
237= s'Zdf 284= rGb|f}6f 327= wgu9L xl:k6n nfOg
238= uf]/vf 285= s]rgf sjn
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 217

Pg cfO{ ;L Plzof a}+s ln=

sf7df8f}+ g]kfn
k|j]z kq
!= z]o/wgLsf] gfd M
@= 7]ufgf M
#= z]o/wgL kl/ro ÷ lxtu|fxL vftf g+= M
$= z]o/ k|df0fkq g+= M
%= lnPsf] z]o/ ;+Vof M

>L Pg cfO{ ;L Plzof a+}s ln= sf] ldlt @)&&÷)*÷@! df x'g] @#cf}+ jflif{s ;fwf/0f ;efdf pkl:ylt x'g hf/L ul/Psf]
k|j]z kq .

b|i6Ao M
;efsIfdf k|j]z ug{ of] k|j]z kq clgjfo{ ?kdf lnO{ cfpg x'g cg'/f]w 5 .
cGoyf ;efsIfdf k|j]z ug{ kfO{g] 5}g . lbk]g sfsL{
sDkgL ;lrj

k|f]S;L kmf/fd
>L ;+rfns ;ldlt
Pg cfO{ ;L Plzof a}+s ln=
sf7df8f}+, g]kfn .
ljifo M k|ltlglw lgo'Qm u/]sf] jf/] .
dxfzo,
========================lhNnf ============================ d=g=kf=÷p=d=g=kf=÷g=kf=÷uf=kf= j8f g+= ======== a:g] d÷xfdL ========
===================================================================== n] To; sDkgLsf] z]o/wgLsf] x}l;otn] ldlt @)&& d+l;/ @! ut],
cfO{taf/sf lbg x'g] t]O{;f}+ jflif{s ;fwf/0f ;efdf d÷xfdL :jo+ pkl:ylt eO{ 5nkmn tyf lg0f{odf ;xefuL x'g g;Sg] ePsfn]
pQm ;efdf d]/f]÷xfd|f] tkm{af6 efu lng tyf dtbfg ug{sf nflu ===================== lhNnf ======================
d=g=kf=÷p=d=g=kf=÷g=kf=÷uf=kf= j8f g+= ========a:g] >L ====================================================================== nfO{
d]/f]÷xfd|f] k|ltlglw lgo'Qm u/L k7fPsf] 5'÷k7fPsf 5f}+ .

k|f]S;L lng]n] eg]{ k|f]S;L lbg]n] eg]{

k|ltlglw lgo'Qm ePsf] JolQmsf] lgj]bs M
x:tfIf/sf] gd'gf M b:tvt M
gfd M z]o/ k|df0fkq gDa/ M
z]o/wgL kl/ro gDa/÷ l8Dof6 vftf g+= M z]o/wgL kl/ro gDa/÷ l8Dof6 vftf g+= M
z]o/ ;+Vof M
ldlt M
218
 Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 219

l6kf]6
220

l6kf]6
Pg cfO{ ;L Plzof a+}s ln= jflif{s k|ltj]bg @)&^÷&& 221
222

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