In - Nepali 2073 74

cfly{s jÈ{ @)&#÷&$ sf]
jflÈ{s k|ltj]bg
g]kfn /fi6« a}+s
sflQs @)&$
cfly{s jÈ{ @)&#÷&$ sf]
jflÈ{s k|ltj]bg
g]kfn /fi6« a}+s

k|sfzs
g]kfn /fi6« a}+s
cg';Gwfg ljefu
ljÈo ;"rL
sfo{sf/L ;f/f+z i
efu !
;dli6ut cfly{s l:ylt tyf ljQLo cj:yf
ljZj cfly{s l:ylt tyf kl/b[Zo !
g]kfnsf] ;dli6ut cfly{s tyf ljQLo l:ylt !
s'n ufx{:Yo pTkfbg !
s'n ufx{:Yo pTkfbgsf] If]qut ;+/rgf @
s[lif @
pBf]u @
;]jf #
art tyf s'n /fli6«o vr{of]Uo cfo #
d'b|f:kmLlt / tna tyf Hofnfb/ ;"rsf° $
pkef]Qmf d'b|f:kmLlt $
g]kfn / ef/taLrsf] pkef]Qmf d'b|f:kmLlt cGt/ %
yf]s d'b|f:kmLlt %
/fli6«o tna tyf Hofnfb/ ;"rsfÍ %
kfl/jfl/s ah]6 ;j]{If0f sfo{qmd %
jf≈o If]q %
j}b]lzs Jofkf/ ^
rfn" vftf tyf ;du| zf]wgfGt/ l:ylt &
ljb]zL ljlgdo ;+lrlt *
;l~rlt kof{Kttf ;"rs *
j}b]lzs ;DklQ tyf bfloTj l:ylt *
ljlgdo b/ k|j[lQ (
lgof{t–cfoft d"No ;"rsfÍ (
;/sf/L ljQ l:ylt (
;/sf/L /fh:j (
;/sf/L vr{ !)
/fh:j ;DaGwL gLltut Joj:yf !!
s/sf b/x? !#
;fj{hlgs ;+:yfgx?sf] l:ylt !$
df}lb|s tyf ljQLo l:ylt !%
df}lb|s l:ylt !%
cGt/–a}+s sf/f]af/ / :yfoL t/ntf ;'ljwf pkof]usf] l:ylt !%
t/ntf Joj:yfkg !^
ljb]zL ljlgdo sf/f]af/ !^
cNksfnLg Aofhb/ !&
a}+s tyf ljQLo ;+:yfx?sf] ;fwgsf] ;|f]t tyf pkof]usf] l:ylt !&
jfl0fHo a}+s !&
ljsf; a}+s !*
ljQ sDkgL !*
n3'ljQ ;+:yf !(
;Lldt a}+lsË sf/f]af/ ug{ Ohfhtk|fKt ;xsf/L ;+:yfx? !(
ljQLo dWo:ytfsf] sf/f]af/ ug{ Ohfhtk|fKt u}/–;/sf/L ;+:yfx? !(
aLdf sDkgL !(
sd{rf/L ;~ro sf]if !(
gful/s nufgL sf]if !(
x'nfs art a}+s @)
lgIf]k tyf shf{ ;'/If0f sf]if @)
shf{ ;"rgf s]Gb| lnld6]8 @)
ljQLo ;+/rgf @)
ljQLo lj:tf/ @!
lwtf]kq ahf/ @@
tflnsf ;"rL
tflnsf !=! s'n ufx{:Yo pTkfbgdf k|fylds, låtLo / t[tLo If]qsf] c+z -k|rlnt d"Nodf_ @
tflnsf !=@ s'n vr{of]Uo cfo -k|rlnt d"Nodf_ $
tflnsf !=# ;l~rlt kof{Kttf kl/;"rsx? *
tflnsf !=$ ljlgdo b/ k|j[lQ (
tflnsf !=% k|d'v ljQLo kl/;"rsx? !)
tflnsf !=^ ;/sf/L C0fsf] l:ylt !!
tflnsf !=& s/sf b/x? !#
tflnsf !=* ;fj{hlgs ;+:yfgx?sf] cj:yf !$
tflnsf !=( cGt/–a}+s sf/f]af/ / :yfoL t/ntf ;'ljwf pkof]u !^
tflnsf !=!) ljb]zL ljlgdo sf/f]af/ l:ylt !^
tflnsf !=!! jfl0fHo a}+sx?sf] Aofhb/ cGt/ / cfwf/ Aofhb/ !&
tflnsf !=!@ x'nfs art a}+ssf] sf/f]af/ ljj/0f @)
tflnsf !=!# lgIf]k tyf shf{ ;'/If0f lgudsf] sf/f]af/ ljj/0f @)
tflnsf !=!$ a}+s tyf ljQLo ;+:yfx?sf] ;+Vof @!
rf6{ ;"rL
rf6{ !=! s'n ufx{:Yo pTkfbg j[l4b/ -cfwf/e"t d"Nodf_ !
rf6{ !=@ If]qut cfly{s j[l4b/ @
rf6{ !=# jflif{s cf};t pkef]Qmf d'b|f:kmLlt $
rf6{ !=$ jflif{s cf};t yf]s d'b|f:kmLlt %
rf6{ !=% lgof{t cfoft d"No ;"rsfÍ (
rf6{ !=^ cfly{s jif{ @)&#÷&$ sf] /fh:j kl/rfngsf] ;+/rgf !)
rf6{ !=& gub k|jfxdf cfwfl/t ;/sf/L vr{sf] ;+/rgf -cfly{s jif{ @)&#÷&$_ !)
rf6{ !=* g]kfnsf] ljQLo k|0ffnLdf a}+s tyf ljQLo ;+:yfx?sf] c+z @)&$ c;f/ @!
rf6{ !=( g]K;] ;"rsfÍ, c;f/ d;fGt @@
efu ! tflnsfx?
tflnsf ! ljZjsf] cfly{s j[l4, d"No tyf Jofkf/ @#
tflnsf @ ;dli6ut cfly{s kl/;"rsx? @$
tflnsf # s'n ufx{:Yo pTkfbgsf] If]qut j[l4b/ -@)%&÷%* sf] d"Nodf_ @%
tflnsf $ /fli6«o pkef]Qmf d"No ;"rsfÍ @^
tflnsf % /fli6«o yf]s d"No ;"rsfÍ @&
tflnsf ^ /fli6«o tna tyf Hofnfb/ ;"rsfÍ @*
tflnsf & g]kfn / ef/tsf] pkef]Qmf d'b|f:kmLlt -dfl;s_ @(
tflnsf * j}b]lzs Jofkf/ l:ylt #)
tflnsf ( ef/ttk{m lgof{t ul/Psf k|d'v j:t'x? #!
tflnsf !) ef/taf6 cfoft ul/Psf k|d'v j:t'x? #@
tflnsf !! rLgtk{m lgof{t ul/Psf k|d'v j:t'x? ##
tflnsf !@ rLgaf6 cfoft ul/Psf k|d'v j:t'x? #$
tflnsf !# cGo d'n'stk{m lgof{t ul/Psf k|d'v j:t'x? #%
tflnsf !$ cGo d'n'saf6 cfoft ul/Psf k|d'v j:t'x? #^
tflnsf !% zf]wgfGt/ l:ylt #&
tflnsf !^ ljb]zL ljlgdo ;+lrlt #*
tflnsf !& j}b]lzs ;DklQ / bfloTjsf] ljj/0f #(
tflnsf !* ;/sf/sf] ljQ l:ylt $)
tflnsf !( g]kfn ;/sf/sf] s'n cfGtl/s C0f $!
Tfflnsf @) df}lb|s ;e]{If0f $@
tflnsf @! s]Gb|Lo a}+s ;e]{If0f $#
tflnsf @@ a}+s tyf ljQLo ;+:yfx?sf] ;DklQ / bfloTjsf] ljj/0f $$
tflnsf @# jfl0fHo a}+sx?sf] ;DklQ tyf bfloTjsf] ljj/0f $%
tflnsf @$ ljsf; a}}+sx?sf] ;DklQ / bfloTjsf] ljj/0f $^
tflnsf @% ljQ sDkgLx?sf] ;DklQ / bfloTjsf] ljj/0f $&
tflnsf @^ jfl0fHo a}+sx?af6 c;'n x'g afFsL shf{sf] If]qut ljj/0f $*
tflnsf @& a}+s tyf ljQLo ;+:yfx?nfO{ g]kfn /fi6« a}+saf6 pknAw u/fOPsf] k'g/shf{sf]
aSof}tf ljj/0f $*
tflnsf @* n3' ljQ ;+:yfx?sf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f $(
tflnsf @( ;Lldt a}+lsª sf/f]af/ ug]{ ;xsf/L ;+:yfx?sf] ;fwg tyf pkof]usf] ljj/0f $(
tflnsf #) aLdf sDkgLx?sf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f %)
tflnsf #! sd{rf/L ;+rosf]ifsf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f %)
tflnsf #@ gful/s nufgL sf]ifsf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f %!
tflnsf ## g]kfnsf] ljQLo k|0ffnLsf] ;+/rgf %!
tflnsf #$ z]o/ ahf/ kl/;"rs %@
tflnsf #% g]kfn :6s PS;r]~h lnld6]8df ;"rLs[t ePsf lwtf]kqx? %@
tflnsf #^ ;"rLs[t sDkgLx? / ahf/ k"FhLs/0fsf] l:ylt %#
efu ! cg';"rL
cg';"rL !=! M ljQLo sf/f]af/ ug{ :jLs[lt k|fKt a}+s tyf ljQLo ;+:yfx?sf] gfdfjnL %$
efu @
g]kfn /fi6« a}+ssf] sfdsf/afxL
cfly{s jif{ @)&#÷&$ sf] df}lb|s gLlt ^#
p2]Zo tyf nIox? ^#
df}lb|s gLltsf] cGtl/d tyf ;+rfng nIo ^$
df}lb|s gLltsf pks/0fx? ^$
/Fi6« C0f Joj:yfkg ^&
lgisf;g tyf Joj:yfkg ^&
6«]h/L laN; ^&
ljsf; C0fkq ^&
gful/s÷/fli6«o÷j}b]lzs /f]huf/ artkq ^&
v'b cfGtl/s C0f lgisf;g ^*
e'QmfgL ug{ afFsL g]kfn ;/sf/sf] s'n cfGtl/s C0f bfloTj ^*
g]kfn /fi6« a}+ssf] :jfldTjdf /x]sf] ;/sf/L C0fkq ^(
ahf/ lgdf{tf / laqmL Ph]06sf] nflu Ohfhtkq tyf lg/LIf0f ^(
;/sf/L C0fkq ;DaGwL r]tgfd"ns sfo{qmd &)
/fi6« C0f ;DaGwL k"jf{wf/ &)
ljQLo If]q ;'wf/, ljQLo kx'r“ lj:tf/ tyf lgodg &!
u|FdL0f :jfjnDag sf]if tyf n3' ljQ ;DaGwL kl/of]hgf &^
u|fdL0f :jfjnDag sf]if &^
n3' ljQ ;DaGwL kl/of]hgf &&
a}+s tyf ljQLo ;+:yf ;'kl/j]If0f &*
a}+s ;'kl/j]If0f &*
ljsf; a}+s ;'kl/j]If0f *)
ljQ sDkgL ;'kl/j]If0f *!
n3' ljQ ;+:yf ;'kl/j]If0f *!
;d:ofu|:t a}+s tyf ljQLo ;+:yf l/hf]n';g *!
ljb]zL ljlgdo Joj:yfkg *@
d'b|f Joj:yfkg *%
hgzlQm Joj:yfkg *^
ljljw **
ah]6 Joj:yfkg, ;+:yfut hf]lvd Go"gLs/0f tyf /0fgLlts of]hgf **
;"rgf k|ljlw / ljQLo hfgsf/L ;DaGwL sfo{ *(
sfg"gL jx;÷k}/jL ()
cfGtl/s n]vfk/LIf0f ()
;fdfGo ;]jf (!
e'QmfgL k|0ffnL (@
a}+lsª sf/f]af/ (@
tflnd, uf]i7L, ;]ldgf/, e|d0f tyf cGt/lqmof sfo{qmd (#
cWoog cg';Gwfg ;DaGwL sfo{x? ($
;~rfns ;ldltsf] a}7s (%
tflnsf ;"rL
tflnsf @=! d'b|f:kmLlt tyf zf]wgfGt/ art ^$
tflnsf @=@ d'b|fk|bfo tyf cfGtl/s shf{ ^$
tflnsf @=# a}+s tyf ljQLo ;+:yfn] sfod ug'{kg]{ clgjfo{ gub cg'kft / j}wflgs t/ntf
cg'kft -k|ltztdf_ ^%
tflnsf @=$ v'b cfGtl/s C0f lgisf;g ^*
tflnsf @=% g]kfn ;/sf/sf] s'n cfGtl/s C0f bfloTj ^(
tflnsf @=^ g]kfn /fi6« a}{+ssf] :jfldTjdf /x]sf ;/sf/L C0fkqsf] ljj/0f ^(
tflnsf @=& a}+s tyf ljQLo ;+:yfsf zfvfx? &#
tflnsf @=* k|b]z cg';f/ :yfgLo txdf jfl0fHo a}+ssf] ;~hfn -@)&$ c;f/_ &#
tflnsf @=( Ps–cfk;df dh{÷k|flKt ePsf ;+:yfx? &#
tflnsf @=!) u|fdL0f :jfjnDag sf]ifsf] sf/f]af/ ljj/0f &^
tflnsf @=!! u|fdL0f :jfjnDag sf]ifsf] shf{ k|jfx l:ylt &&
tflnsf @=!@ xhf{gf ;DaGwL ljj/0f -Go"gtd clgjfo{ df}Hbft / j}wflgs t/ntf cg'kft
sfod gug]{_ &(
tflnsf @=!# xhf{gf ;DaGwL ljj/0f -nIo cg';f/ ljkGg ju{ shf{ k|jfx gug]{_ &(
tflnsf @=!$ ljQ sDkgLx?sf] k|d'v kl/;"rsx? -@)&$ c;f/_ *!
tflnsf @=!% ljb]zL d'b|f sf/f]af/ ug{ Ohfhtk|fKt kmd{, sDkgL jf ;+:yfx? *$
tflnsf @=!^ cfly{s jif{ @)&#÷&$ df :6saf6 lgisflzt gf]6sf] ljj/0f *%
tflnsf @=!& rngrNtLdf /x]sf] gf]6sf] ljj/0f -@)&$ c;f/ d;fGt;Dd_ *%
tflnsf @=!* cfly{s jif{ @)&#÷&$ df rngrNtLdf k7fpg cof]Uo gf]6x? hnfg u/]sf] ljj/0f *^
tflnsf @=!( sfo{/t hgzlQm ;DaGwL ljj/0f *&
tflnsf @=@) cfly{s jif{ @)&#÷&$ df ePsf] kbk"lt{ ;DaGwL ljj/0f *&
efu @ tflnsfx?
tflnsf ! rngrlNtdf /x]sf ljleGg b/sf gf]6x? (^
tflnsf @ gf]6sf] ;'/If0f (^
tflnsf # a}+s;{ k|lzIf0f s]Gb|af6 ;+rflnt tflndx? (&
tflnsf $ j}b]lzs tflnd, ;]ldgf/, a}7s tyf uf]i7Lx? (*
tflnsf % sf7df8f}+ pkTosf aflx/sf sfof{nox?af6 cfly{s jif{ @)&@÷&# df ePsf]
tf]8f rnfg Pjd\ ljb]zL d'b|f vl/b–laqmL sf/f]af/sf] ljj/0f !)#
efu @ cg';"rL
cg';"rL @=! æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf lgb]{zgx? !)$
cg';"rL @=@ u|fdL0f a}+lsË cg'z/0fstf{sf] ?kdf lghL If]qaf6 :yflkt n3'ljQ sf/f]af/ ug]{
;+:yfx? !)(
cg';"rL @=# yf]s shf{ sf/f]af/ dfq ug]{ n3'ljQ ljQLo ;+:yfx? !)(
cg';"rL @=$ @)&# c;f/d;fGt;Dd sf/f]af/ ;+rfng u/]sf] v ju{sf ljQLo ;+:yfx?sf] ljj/0f !!)
cg';"rL @=% cfly{s jif{ @)&#÷&$ b]lv df :ynut lg/LIf0f ul/Psf jfl0fHo a}+sx? !!!
cg';"rL @=^ cfly{s jif{ @)&#÷&$ df ;dli6ut lg/LIf0f ul/Psf ljsf; a}+sx? !!@
cg';"rL @=& cfly{s jif{ @)&#÷&$ b]lv tLg jif{sf] nflu ahf/ lgdf{tfsf] Ohfhtk|fKt a}+s tyf
ljQLo ;+:yfx? !!#
cg';"rL @=* cfly{s jif{ @)&#÷&$ b]lv tLg jif{sf] nflu j}b]lzs /f]huf/ artkqsf] laqmL
Ph]06sf] sfo{ ug]{ Ohfhtk|fKt a}+s tyf /]ld6\ofG; sDkgLx? !!$
cg';"rL @=( ;+rfns ;ldlt !!%
cg';"rL @=!) ljlzi6 >]0fL / k|yd >]0fL clws[tx?sf] gfdfjnL !!%
efu #
g]kfn /fi6« a}+ssf] jflif{s ljQLo ljj/0f
;DklQ tyf bfloTj !!&
cfo ljj/0f !!*
jflif{s ljQLo ljj/0f !!(
sfo{sf/L ;f/f+z
1. ;+o'Qm /fHo cd]/Lsf nufotsf ljsl;t d'n'sx? tyf pbLodfg Pjd\ ljsf;f]Gd'v d'n'sx?sf]
cfly{s ultljlwdf qmlds ?kdf cfPsf] ;'wf/n] ljZjsf] cfly{s j[l4b/ yk dha't aGb} hfg]
cg'dfg /x]sf] 5 . cGt/f{li6«o d'b|f sf]ifn] ;g\ @)!& cS6f]j/df ;fj{hlgs u/]sf] World Economic
Outlook sf cg';f/ ljZjsf] cfly{s j[l4b/ ;g\ @)!^ df #=@ k|ltzt /x]sf]df ;g\ @)!& df #=^
k|ltzt /xg] k|If]k0f 5 .
2. ljsl;t cy{tGq ;g\ @)!^ df !=& k|ltztn] a9]sf]df ;g\ @)!& df @=@ k|ltztn] a9\g] /
pbLodfg tyf ljsf;f]Gd'v b]zx?sf] cy{tGq ;g\ @)!^ df $=# k|ltztn] a9]sf]df ;g\ @)!& df
$=^ k|ltztn] a9\g] k|If]k0f 5 . ef/t / rLgsf] cfly{s j[l4b/ ;g\ @)!^ df qmdzM &=! k|ltzt /
^=& k|ltzt /x]sf]df ;g\ @)!& df qmdzM ^=& k|ltzt / ^=* k|ltzt /xg] cg'dfg 5 .
3. ;g\ @)!^ df ljsl;t b]zx?sf] d'b|f:kmLltb/ )=* k|ltzt / pbLodfg tyf ljsf;f]Gd'v b]zx?sf]
$=# k|ltzt /Xof] . ;g\ @)!& df ljsl;t b]zx?df d'b|f:kmLltb/ !=& / pbLodfg tyf ljsf;f]Gd'v
b]zx?df $=@ k|ltzt /xg] cg'dfg 5 .
4. cfly{s jif{ @)&#÷&$ cfly{s j[l4sf lx;fan] pT;fxhgs /Xof] . b]zsf] oyfy{ s'n ufx{:Yo
pTkfbg j[l4b/ cfwf/e"t d"Nodf ^=( k|ltzt / pTkfbssf] d"Nodf &=% k|ltzt /x]sf] cg'dfg 5 .
cg's"n df};d, s[lif If]qsf] Jofj;foLs/0f tyf s[lifhGo cfutx?sf] ;xh pknAwtfsf sf/0f s[lif
pTkfbg %=# k|ltztn] j[l4 ePsf] 5 eg] aGb x8\tfn nufotsf ultljlwdf cfPsf] Go"gtf tyf
ko{6g cfudgdf ePsf] j[l4sf sf/0f u}/–s[lif If]qsf] pTkfbg &=& k|ltztn] a9]sf] 5 .
5. ;dLIff jif{df s'n ufx{:Yo pTkfbgdf s[lif, pBf]u tyf ;]jf If]qx?sf] c+z qmdzM @(=$ k|ltzt,
!$=^ k|ltzt / %^=) k|ltzt /x]sf] 5 .
6. cfly{s jif{ @)&#÷&$ df jflif{s cf};t pkef]Qmf d'b|f:kmLlt $=% k|ltztdf ;Lldt /x]sf] 5 eg]
jflif{s cf};t yf]s d'b|f:kmLlt @=& k|ltzt /x]sf] 5 . cl3Nnf] jif{sf] cfwf/d"No k|efj, cfk"lt{ tyf
oftfoft Joj:yfdf ePsf] ;'wf/ tyf ef/tdf /x]sf] Go"g d'b|f:kmLltsf] kl/0ffd:j?k g]kfndf
d'b|f:kmLlt lgolGqt :t/df /x]sf] 5 .
7. cfly{s jif{ @)&#÷&$ df g]kfnsf] s'n j:t' lgof{t $=@ k|ltztn] a9L ?= &# ca{ % s/f]8 / s'n
j:t' cfoft @* k|ltztn] a9L ? (() ca{ !! s/f]8df k'u]sf] 5 . ef/t, rLg / cGo d'n'stkm{sf]
lgof{t qmdzM % k|ltzt, !=@ k|ltzt / #=# k|ltztn] / oL d'n'sx?af6 ePsf] j:t' cfoft qmdzM
#@=* k|ltzt, !) k|ltzt / @^=* k|ltztn] a9]sf] 5 .
8. ;dLIff jif{df rfn" vftf ?= !) ca{ !# s/f]8n] 3f6fdf /x]tfklg ?= *@ ca{ !% s/f]8n] zf]wgfGt/
artdf /x]sf] 5 . @)&$ c;f/ d;fGtdf s'n ljb]zL ljlgdo ;l~rlt ?= !)&( ca{ %@ s/f]8
k'u]sf] 5 . ljb]zL ljlgdo ;l~rltsf] of] :t/n] !#=@ dlxgfsf] j:t' cfoft / !!=$ dlxgfsf] j:t'
tyf ;]jf cfoft wfGg] b]lvG5 .
9. @)&$ c;f/ d;fGtdf d'n'ssf] j}b]lzs ;DklQ tyf bfloTjsf] l:ylt ?= $$! ca{ #* s/f]8n]
wgfTds /x]sf] 5 . ;dLIff jif{df cd]l/sL 8n/;Fu g]kfnL ?k}ofF #=* k|ltztn] clwd"Nog ePsf]
5.
10. g]kfn ;/sf/af6 g]kfnsf] ;+ljwfg @)&@ adf]lhd cfly{s jif{ z'? x'g' eGbf Ps dlxgf kGw| lbg
cufj} cfly{s jif{ @)&#÷&$ sf] ah]6 Joj:yflksf–;+;bdf k|:t't ePsf] lyof] . ah]6n] ;+ljwfgsf]
sfof{Gjog ug{], e"sDk / cfk"lt{ k|0ffnLsf] cj/f]waf6 k|efljt cy{tGqsf] k'g?Tyfg ug{] tyf
pTkfbsTj / pTkfbg j[l4 u/L pRr cfly{s j[l4 xfl;n ug]{ h:tf dxTjk"0f{ p2]Zo /fv]sf] lyof] .
cfly{s jif{ @)&@÷&# sf] jflif{s k|ltj]bg
11. cfly{s jif{ @)&#÷&$ df g]kfn ;/sf/sf] /fh:j @^=$ k|ltztn] j[l4 eO{ ?= ^)( ca{ !^ s/f]8
k'Uof] . o;}u/L, gub k|jfxdf cfwfl/t s'n ;/sf/L vr{ #^=% k|ltztn] j[l4 eO{ ?= &(# ca{ (!
s/f]8 k'u]sf] 5 eg] gub k|jfxdf cfwfl/t ah]6 ?= !^^ ca{ ** s/f]8n] 3f6fdf /x]sf] 5 .
12. @)&$ c;f/ d;fGtdf g]kfn ;/sf/sf] s'n ltg{ afFsL jfXo C0f ?= $!# ca{ (* s/f]8 /
cfGtl/s C0f ?= @*# ca{ &! s/f]8 k'u]sf] 5 . oL b'a} hf]8\bf g]kfn ;/sf/sf] s'n ltg{ afFsL C0f
?= ^(& ca{ ^( s/f]8 x'g cfpF5 . of] s'n ufx{:Yo pTkfbgsf] @^=* k|ltzt xf] .
13. cfly{s jif{ @)&#÷&$ df lj:t[t d'b|fk|bfo !%=% k|ltztn] a9]sf] 5 eg] ;l~rt d'b|f @)=!
k|ltztn] a9]sf]] 5 . o;}u/L, df}lb|s If]qsf] lghL If]q dflysf] bfjL !*=) k|ltztn] a9]sf] 5 . a}+s
tyf ljQLo ;+:yfx?;Fu /x]sf] lgIf]k !$=) k|ltztn] / oL ;+:yfx?sf] nufgLdf /x]sf] shf{ !*=@
k|ltztn] a9]sf] 5 .
14. cfly{s jif{ @)&#÷&$ df v'nf ahf/ sf/f]af/dfkm{t\ ?= ^! ca{ t/ntf k|jfx ePsf] 5 eg] ?= !@$
ca{ $% s/f]8 t/ntf k|zf]rg ul/Psf] 5 . o;}u/L, o; a}+sn] ljb]zL ljlgdo ahf/ -jfl0fHo
a}+sx?_ af6 cd]l/sL 8n/ $ ca{ !! s/f]8 v'b vl/b u/L ?= $#% ca{ *^ s/f]8 a/fa/sf] v'b
t/ntf k|jfx u/]sf] 5 . :yfoL t/ntf ;'ljwf dfk{mt\ ?= ^@ ca{ #( s/f]8 t/ntf k|jfx ul/Psf]
5.
15. cfly{s jif{ @)&#÷&$ df jfl0fHo a}+sx?sf] s'n ;DklQ÷bfloTj @)=^ k|ltzt -?= $$! ca{ *!
s/f]8_ n] a9]sf] 5 . @)&$ c;f/ d;fGtdf ljsf; a}+sx?sf] s'n ;DklQ÷bfloTj !^ k|ltzt -?=
%# ca{ @# s/f]8_ n] 36]/ ?= @&* ca{ $^ s/f]8 / ljQ sDkgLx?sf] s'n ;DklQ÷bfloTj !(=!
k|ltzt -?= !* ca{ () s/f]8_ n] 36L ?= *) ca{ ^ s/f]8 sfod ePsf] 5 .
16. dh{/ tyf PSjLlh;gsf sf/0f ljsf; a}+s / ljQ sDkgLx?sf] ;+Vofdf sdL cfO{ oL ;+:yfx?sf]
;DklQ÷bfloTj 36]sf] 5 . n3'ljQ ;+:yfx?sf] ;+Vofdf ePsf] pNn]Vo lj:tf/sf sf/0f æ3Æ ju{sf
ljQLo ;+:yfx¿sf] s'n ;DklQ÷bfloTj ##=* k|ltztn] j[l4 eO{ @)&$ c;f/ d;fGtdf ?= !@* ca{
! s/f]8 k'u]sf] 5 .
17. shf{ ;'/If0f sf]ifn] @)&$ c;f/ d;fGt;Dddf ?= ^ ca{ #) s/f]8 shf{ / ?= #*! ca{ ** s/f]8
lgIf]k ;'/If0f u/]sf] 5 . shf{ ;"rgf s]Gb| lnld6]8af6 sfnf];"rLdf ;"rLs[t C0fLx?sf] ;+Vof @)&$
c;f/ d;fGt;Dddf %,@%@ k'u]sf] 5 .
18. cfly{s jif{ @)&#÷&$ df g]K;] ;"rsfÍ !%*@=& ljGb'df /x]sf] 5 . lwtf]kq ahf/ sf/f]af/ /sd
eg] cl3Nnf] jif{sf] ?= !^# ca{ (^ s/f]8sf] t'ngfdf @$=( k|ltztn] j[l4 eO{ ;dLIff jif{df ?=
@)$ ca{ &( s/f]8 k'u]sf] 5 .
19. cfly{s jif{ @)&#÷&$ sf] df}lb|s gLlt @)&# c;f/ #) ut] ;fj{hlgs ul/Psf] lyof] . df}lb|s gLlt
th'{df tyf ;f]sf] sfof{GjognfO{ yk Jojl:yt Pjd\ k|efjsf/L agfpg] p2]Zon] cfly{s jif{
@)&#÷&$ b]lv df}lb|s gLltsf] qodfl;s ;dLIff ug{] cEof; k|f/De ul/Psf] 5 . o;}u/L, df}lb|s
gLltsf] k|;f/0f ;+oGqnfO{ qmdzM cfw'lgsLs/0f ub}{ hfg] p2]Zo cg'?k Aofhb/ sl/8f]/sf] cjwf/0ff
nfu' ul/Psf] 5 .
20. jfl0fHo a}+sx?n] cfˆgf] s'n shf{sf] @) k|ltzt tf]lsPsf pTkfbgzLn If]qdf k|jfx ug'{kg]{
Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . o;dWo] s[lif tyf pmhf{ If]qdf k|jfx ug'{kg]{ shf{sf] Go"gtd
;Ldf !@ k|ltztaf6 @)&$ c;f/ d;fGt;Dddf !% k|ltzt k'¥ofpg' kg]{ Joj:yf ul/Psf] 5 .
To;}u/L, ljsf; a}+s / ljQ sDkgLx?n] tf]lsPsf pTkfbgzLn If]qdf qmdzM !% k|ltzt / !)
k|ltzt shf{ k|jfx ug'{kg]{ ;fljssf] Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 .
21. ko{6sLo ;Defjgf /x]sf t/ t'ngfTds ?kdf ljsf; x'g g;s]sf ko{6sLo uGtJo kflye/f,
dfOkf]v/L, xn];L, nfª6fª, :ju{åf/L, dflyNnf] d':tfª, u9LdfO{, hgsk'/wfd, /f/f tyf vKt8 If]qdf
;'ljwf ;DkGg :t/Lo xf]6n :yfkgf ug{ ;fwf/0f k'g/shf{ pknAw u/fpg] Joj:yf ul/Psf] 5 .
ii
sfo{sf/L ;f/f+z
22. ljQLo If]q;Fu ;DalGwt ljleGg P]gx?dWo] g]kfn /fi6« a}+s P]g, @)%* / a}+lsË s;'/ tyf ;hfo
P]g, @)^$ Joj:yflksf ;+;baf6 ;+zf]wg ePsf 5g\ eg] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^#
vf/]h eO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# nfu" ePsf] 5 . o;sf cltl/Qm lgIf]k tyf
shf{ ;'/If0f sf]ifsf] :yfkgf / ;+rfng ;DaGwL P]g, @)&# hf/L ePsf] 5 .
23. g]kfn ;/sf/, dlGqkl/ifbaf6 @)&# k'; @@ df :jLs[t eO{ cfly{s jif{ @)&#÷&$ b]lv @)&&÷&*
;Dd kfFr jif{sf] nflu sfof{Gjogdf NofOPsf] ljQLo If]q ljsf; /0fgLltsf] k|efjsf/L sfof{Gjogsf]
nflu ul7t sfof{Gjog ;ldltsf] ;+of]hs g]kfn /fi6« a}+ssf ueg{/ /xg] tyf pQm ;ldltsf]
;lrjfno o; a}+ssf] ;+:yfut of]hgf ljefudf /xg] Joj:yf ePsf] 5 . pQm /0fgLltnfO{ qmdzM
sfof{Gjog ub}{ nluPsf] 5 .
24. cfly{s jif{ @)&@÷&# sf] df}lb|s gLltn] a}+s tyf ljQLo ;+:yfx?sf] r'Qmf k'FhL j[l4 ug'{kg]{ Joj:yf
u/]kZrft a}+s tyf ljQLo ;+:yfx?sf] r'Qmf k'FhL @)&@ c;f/ d;fGtsf] ?= !$) ca{ &( s/f]8af6
@)&$ c;f/df ?= @@% ca{ #! s/f]8 k'u]sf] 5 .
25. @)&$ c;f/ d;fGtdf jfl0fHo a}+s @*, ljsf; a}+s $), ljQ sDkgL @* / n3'ljQ ;+:yf %#
sfod ePsf 5g\ . dh{/ tyf PlSjlh;gsf sf/0f ljsf; a}+s / ljQ sDkgLsf] ;+Vofdf sdL
cfPsf] ePtfklg a}+s tyf ljQLo ;+:yfsf] zfvf ;+Vof @)&$ c;f/ d;fGtdf %)^* k'u]sf] 5 .
@)&# c;f/ d;fGtdf of] ;+Vof $@&@ /x]sf] lyof] .
26. @)&$ c;f/ d;fGt;Dd ;ft j6f k|b]zsf &%# j6f :yfgLo txdWo] @(& :yfgLo txdf dfq
jfl0fHo a}+ssf] ;~hfn k'u]sf] 5 .
27. o; a}+sn] !^ j6f ;+:yfx?nfO{ ;d:ofu|:t 3f]if0ff u/]sf] lyof] . oL dWo] ( j6f ;+:yfx? ce}m klg
;d:ofu|:t /x]sf]df ^ j6f ;+:yfx?df gofF nufgLstf{x?n] nufgL u/]sf 5g\ . afFsL # ;+:yf dWo]
@ ;+:yfsf] ljifo cbfntdf ljrf/fwLg cj:yfdf /x]sf] / Ps ;+:yfdf gofF nufgLstf{x? /
Joj:yfkgaLr ;+:yf ;'wf/sf ljifodf 5nkmn hf/L /x]sf] 5 .
28. @)&# c;f/ d;fGt;Dd ljleGg b/sf u/L ?= #*^ ca{ !^ s/f]8 a/fa/sf gf]6x? rngrNtLdf
/x]sf]df @)&$ c;f/ d;fGtdf !!=^! k|ltztn] j[l4 eO{ ?= $#) ca{ (( s/f]8 k''u]sf] 5 .
29. a}+sdf k|zf;gtkm{ !)!! / k|fljlwstkm{ !!$ u/L s'n !!@% hgf sd{rf/Lx? sfo{/t /x]sf 5g\ .
txut ?kdf clws[ttk{m ^%(, ;xfostk{m #@$ / >]0fL ljlxg sfof{no ;xof]uLtk{m !$@ hgf
/x]sf 5g\ .
30. afn'jf6f/ kl/;/l:yt pQ/k"jL{ efudf b'O{tn] ejg lgdf{0f u/L @)&@ j}zfv !@ sf] ljgfzsf/L
e"sDk kZrft\ sfof{no aflx/ ;+rfngdf /x]sf ljefux?nfO{ jfn'jf6f/ kl/;/df :yfgfGt/0f ug]{
sfo{ ;DkGg ePsf] 5 .
31. @)&# ebf} ! ut]b]lv Inter-Bank Payment System (IPS) sfof{Gjogdf NofOPsf] 5 .
32. @)&$ c;f/ d;fGtsf] jf;nft cg';f/ g]kfn /fi6« a}+ssf] ;DklQ tyf bfloTj @)&# c;f/
d;fGtsf] t'ngfdf &=@@ k|ltztn] j[l4 eO{ ?= !) va{ %& ca{ @) s/f]8 $^ nfv &( xhf/ k'u]sf]
5.
33. cfly{s jif{ @)&#÷&$ sf] ljb]zL ljlgdo tyf cGo ;DklQ k'gd"{NofÍg nfe÷xflg ;dfof]hg
cl3sf] v'b cfo cl3Nnf] jif{sf] t'ngfdf #(=%& k|ltztn] j[l4 eO{ ?= !( ca{ &) s/f]8 @@ nfv
^! xhf/ k'u]sf] 5 . o:tf] v'b cfo cfly{s jif{ @)&@÷&# df ?= !$ ca{ !! s/f]8 %( nfv $$
xhf/ /x]sf] lyof] .
iii
efu
!
;dli6ut cfly{s l:ylt tyf ljQLo cj:yf
ljZj cfly{s l:ylt tyf kl/b[Zo !

g]kfnsf] ;dli6ut cfly{s tyf ljQLo l:ylt !
 s'n ufx{:Yo pTkfbg !
 d'b|f:kmLlt / tna tyf Hofnfb/ ;"rsf° $
 jf≈o If]q %
 ;/sf/L ljQ l:ylt (
 df}lb|s tyf ljQLo l:ylt !%
tflnsfx? @#
cg';"rLx? %$
efu
!
;dli6ut cfly{s tyf ljQLo cj:yf
ljZj cfly{s l:ylt tyf kl/b[Zo

1=1 ;+o'Qm /fHo cd]l/sf nufotsf ljsl;t d'n'sx? tyf pbLodfg Pjd\ ljsf;f]Gd'v d'n'sx?sf]
cfly{s ultljlwdf qmlds ?kdf cfPsf] ;'wf/n] ljZjsf] cfly{s j[l4b/ yk dha't aGb} uPsf] 5 .
;g\ @)!^ af6 ljZj cy{tGqdf b]lvPsf] ;'wf/ ;g\ @)!& / @)!* ;Dd klg /xg] cg'dfg 5 .
cGt/f{li6«o d'b|fsf]if (IMF) åf/f k|sflzt World Economic Outlook, cS6f]a/, @)!& cg';f/
ljZjsf] cfly{s j[l4b/ ;g\\ @)!^ df #=@ k|ltzt /x]sf]df ;g\ @)!& / @)!* df qmdzM #=^ / #=&
k|ltzt /xg] cg'dfg 5 . pbLodfg / ljsf;f]Gd'v b]zx?sf] cy{tGqdf cfPsf] ;'wf/ Pjd\ ljZj
ljQLo jftfj/0f cg's"n xF'b} uPsf] sf/0f ljZj cy{tGq o; jif{ / cfufdL jif{ klg lj:tf/ x'g]
cg'dfg cGt/f{li6«o d'b|fsf]ifn] u/]sf] xf] .
1=2 ljsl;t b]zx?sf]] ;du| pTkfbg ;g\ @)!^ df !=& k|ltztn] a9]sf]df ;g\ @)!& df @=@ k|ltztn]
lj:tf/ x'g] cg'dfg 5 . pbLodfg / ljsf;f]Gd'v b]zx?sf] cfly{s j[l4b/ ;g\ @)!^ df $=# k|ltzt
/x]sf]df ;g\ @)!& df ;LdfGt b/n] ;'wf/ cfO{ $=^ k|ltzt x'g] cGt/f{li6«o d'b|fsf]ifsf] cg'dfg 5 .
;g\ @)!^ df pbLodfg tyf ljsf;f]Gd'v PlzofnL cy{tGq ^=$ k|ltztn] a9]sf]df ;g\ @)!& df
^=% k|ltztn] a9\g] / l5d]sL /fi6« ef/t / rLgsf] cfly{s j[l4b/ ;g\ @)!^ df qmdzM &=! k|ltzt
/ ^=& k|ltzt /x]sf]df ;g\ @)!& df qmdzM ^=& k|ltzt / ^=* k|ltzt /xg] cg'dfg 5 .
1=3 ;g\ @)!^ df ljsl;t b]zx?sf] d'b|f:kmLltb/ )=* k|ltzt / pbLodfg tyf ljsf;f]Gd'v b]zx?sf]
$=# k|ltzt /x\of] . ;g\ @)!& df ljsl;t b]zx?df d'b|f:kmLltb/ !=& / pbLodfg tyf ljsf;f]Gd'v
b]zx?df $=@ k|ltzt /xg] cg'dfg 5 . ;g\ @)!^ df @=$ k|ltztn] j[l4 ePsf] =ljZj Jofkf/ ;g\
@)!& df $=@ k|ltztn] a9\g] cg'dfg 5 .
g]kfnsf] ;dli6ut cfly{s tyf ljQLo l:ylt

s'n ufx{:Yo pTkfbg
1=4 cfly{s jif{ @)&#÷&$ cfly{s j[l4sf lx;fan] rf6{ !=! M s''n ufx{:Yo pTkfbg j[l4b/
-cfwf/e""t d""Nodf _
pT;fxhgs /Xof] . s]Gb«Lo tYofÍ ljefusf cg';f/ 8 6.9
cfly{s jif{ @)&#÷&$ df b]zsf] oyfy{ s'n ufx{:Yo 6

5.7
pTkfbg j[l4b/ cfwf/e"t d"Nodf ^=( k|ltzt / 3.8

k|ltzt
pTkfbssf] d"Nodf &=% k|ltzt /x]sf] cg'dfg 5 . 4 3.0
cl3Nnf] jif{ To:tf] j[l4b/ qmdzM )=)! k|ltzt /

2
)=$ k|ltzt /x]sf] lyof] . cg''sn " df};d, lgoldt 0.0
phf{ cfk""lt{, k''glg{df{0f sfo{df cfPsf] tLa|tf tyf 0
Jofj;flos jftfj/0fdf cfPsf] ;''wf/sf sf/0f ;dLIff 2069/70 2070/71 2071/72 2072/73 2073/74
jif{df cfly{s j[l4b/ pT;fxhgs /xg uPsf] xf] .

cfly{s jif{ @)&#÷&$ sf] jflif{s k|ltj]bg
1=5 ;dLIff jif{df s[lif If]qsf] pTkfbg %=# k|ltzt / u}/–s[lif If]qsf] pTkfbg &=& k|ltztn] j[l4 ePsf]
5 . cl3Nnf] jif{ s[lif If]qsf] pTkfbg )=)# k|ltzt tyf u}/–s[lif If]qsf] pTkfbg )=@ k|ltztn] dfq
j[l4 ePsf] lyof] . u}/–s[lif If]q cGt{ut pBf]u If]qsf] pTkfbg !)=( k|ltzt / ;]jf If]qsf] pTkfbg
^=( k|ltztn] j[l4 ePsf] cg'dfg 5 . cl3Nnf] jif{ pBf]u If]q ^=# k|ltztn] ;+s'rg ePsf] lyof]
eg] ;]jf If]qsf] pTkfbg @=! k|ltztn] j[l4 ePsf] lyof] .
s'n ufx{:Yo pTkfbgsf] If]qut ;+/rgf
1=6 ;dLIff jif{df s'n ufx{:Yo pTkfbgdf s[lif, pBf]u
rf6{ !=@M If]qut cfly{s j[l4b/
tyf ;]jf If]qx?sf] c+z qmdzM @(=$ k|ltzt, !$=^ 15
k|ltzt / %^=) k|ltzt /x]sf] 5 . cl3Nnf] jif{ s'n 10

ufx{:Yo pTkfbgdf oL If]qx?sf] c+z qmdzM #!=^
5
k|ltzt, !$=@ k|ltzt / %$=@ k|ltzt /x]sf] lyof] .
k|ltzt
;dLIff jif{df s'n ufx{:Yo pTkfbgdf s[lif If]qsf] c+z 0
;LdfGt ?kdf 36]sf] 5 eg] pBf]u tyf ;]jf If]qsf] -5

c+zdf j[l4 ePsf] 5 . -10
1=7 j[xt cf}Bf]lus juL{s/0fsf] cfwf/df ;dLIff jif{df 2069/70 2070/71 2071/72 2072/73 2073/74
s'n ufx{:Yo pTkfbgdf k|fylds If]q -s[lif tyf jg, s[ l if pBf]u

dT:o kfng / vfgL tyf pTvgg_, låQLo If]q
-pTkfbgd"ns pBf]u, ljB't UofF; tyf kfgL / lgdf{0f_ tyf t[tLo -;]jf_ If]qsf] c+z qmdzM #)=)
k|ltzt, !$=) k|ltzt / %^=) k|ltzt /x]sf] 5 . cl3Nnf] jif{ s'n ufx{:Yo pTkfbgdf oL If]qx?sf]
c+z qmdzM #@=@ k|ltzt, !#=^ k|ltzt / %$=@ k|ltzt /x]sf] lyof] .
tflnsf !=! M s'n ufx{:Yo pTkfbgdf k|fylds, låQLo / t[tLo If]qsf] c+z
-k|rlnt d"Nodf_
-k|ltztdf_
s'n ufx{:Yo pTkfbgdf c+z #
If]q
@)^(÷&) @)&)÷&! @)&!÷&@ @)&@÷&# @)&#÷&$
k|fylds If]q* 34.4 33.2 32.3 32.2 30.0

låQLo If]q** 14.6 14.3 14.2 13.6 14.0
t[tLo If]q*** 51.0 52.5 53.4 54.2 56.0
# ljQLo dWo:ytf ;lxtsf] s'n ufx{:Yo pTkfbgdf sfod c+z
* s[lif, jg tyf dT:okfng / vfgL tyf pTvgg\
** pTkfbgd"ns pBf]u, ljB't, UofF; tyf kfgL / lgdf{0f
*** ;]jf If]q
;|f]t M s]Gb|Lo tYofÍ ljefu
s[lif
1=8 cg's"n df};d, s[lif If]qsf] Jofj;foLs/0f tyf s[lifhGo cfutx?sf] ;xh pknAwtfsf sf/0f
cfly{s jif{ @)&#÷&$ df s[lif pTkfbg %=# k|ltztn] j[l4 ePsf] 5 . ;dLIff jif{df wfg, ds}, ux'F
/ sf]bf]sf] pTkfbgdf j[l4 ePsf] 5 eg] hf}sf] pTkfbgdf ;fdfGo x|f; cfPsf] 5 . cl3Nnf] jif{ s[lif
If]qsf] pTkfbg )=)# k|ltztn] a9]sf] lyof] .
pBf]u
1=9 ;dLIff jif{df pBf]u If]qsf] j[l4b/ !)=( k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] j[l4b/ ^=# k|ltztn]
C0ffTds /x]sf] lyof] . ;dLIff cjlwdf k''glg{df{0f sfo{n] lnPsf] ult, phf{ cfk""lt{df ePsf] ;''wf/
tyf cf}Bf]lus pTkfbgdf ePsf] j[l4sf sf/0f o; If]qsf] pTkfbg pNn]vgLo ?kdf a9]sf] xf] .
1=10 ;dLIff jif{df pBf]u If]qcGtu{t pTkfbgd"ns pBf]usf pTkfbg (=& k|ltztn] j[l4 ePsf] 5 .
cl3Nnf] jif{ o:tf] pTkfbg *=) k|ltztn] ;+s'rg ePsf] lyof] . cl3Nnf] jif{ &=$ k|ltztn] ;+s'rg
ePsf] ljB't UofF; tyf kfgLsf] pTkfbgdf ;dLIff jif{df !#=) k|ltztn] j[l4 ePsf] 5 . To;}u/L
;dLIff jif{df lgdf{0f If]qsf] j[l4b/ !!=& k|ltzt /x]sf] 5 . cl3Nnf] jif{ o; If]qsf] pTkfbg $=$
k|ltztn] 36]sf] lyof] .
1=11 cfly{s jif{ @)&#÷&$ df j}b]lzs nufgLsf] k|ltj4tf /sddf !=^ k|ltztn] sdL cfPsf] 5 eg]
j}b]lzs nufgLsf kl/of]hgfx?sf] ;+Vofdf !#=% k|ltztn] j[l4 ePsf] 5 . o; cjlwdf pBf]u
ljefun] ?= !% ca{ @ s/f]8sf] j}b]lzs nufgL k|ltj4tf ePsf s'n #(% j6f ljb]zL tyf ;+o'Qm
nufgLsf kl/of]hgfx?nfO{ :jLs[tL k|bfg u/]sf] 5 . pQm ljefun] cl3Nnf] jif{ s'n ?= !% ca{ @%
s/f]8sf] j}b]lzs nufgL k|ltj4tf ePsf s'n #$* j6f kl/of]hgfx?nfO{ :jLs[lt k|bfg u/]sf]
lyof] .
1=12 ;dLIff jif{df btf{ ePsf s'n #(% kl/of]hgfx?dWo] ;]jf ;DaGwL !%&, ko{6g ;DaGwL !%@,
pTkfbg ;DaGwL %%, s[lif tyf jg ;DaGwL @), ;""rgf k|ljlw ;DaGwL *, vfgL ;DaGwL @ tyf
lgdf{0f ;DaGwL ! /x]sf 5g\ . cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{df cf}Bf]lus pTkfbg tyf ko{6g
;DaGwL kl/of]hgf ;+Vof tyf k|ltj4tf /sd b''a}df j[l4 ePsf]] 5 eg] ;]jf ;DaGwL kl/of]hgf
;+Vofdf j[l4 ePtf klg nufgL k|ltj4tf /sddf eg] sdL cfPsf] 5 .
;]jf
1=13 ;dLIff jif{df ;]jf If]q ^=( k|ltztn] j[l4 ePsf] cg'dfg 5 . ut jif{ o; If]qsf] j[l4b/ @=!
k|ltzt /x]sf] lyof] . ko{6g cfudgdf ePsf] j[l4, Jofkf/df ePsf] lj:tf/ tyf Jofj;flos
jftfj/0fdf ePsf] ;''wf/sf sf/0f ;]jf If]qsf] pTkfbgdf j[l4 ePsf] xf] .
1=14 ;dLIff jif{df ;]jf If]q cGtu{t yf]s tyf v'b|f Jofkf/ If]qdf (=* k|ltztn] j[l4 ePsf] 5 . cl3Nnf]
jif{ of] If]q @=% k|ltztn] ;+s'rg ePsf] lyof] . cl3Nnf] jif{ xf]6n tyf /]i6'/]G6 If]q (=& k|ltztn]
;+s'rg ePsf]df ;dLIff jif{df pQm If]qsf] pTkfbg &=! k|ltztn] j[l4 ePsf] 5 . To;}u/L, cl3Nnf]
jif{ @=) k|ltztn] j[l4 ePsf] oftfoft, e08f/0f tyf ;~rf/ If]q ;dLIff jif{df ^=% k|ltztn] j[l4
ePsf] 5 . ;dLIff jif{df ljQLo dWo:ytf If]q ^=& k|ltztn] Pjd\ l/on :6]6, ef8f tyf
Jofj;flos If]q %=# k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ pQm If]qx?sf] j[l4b/ qmdzM *=^ / #=&
k|ltzt /x]sf] lyof] .
art tyf s'n /fli6«o vr{of]Uo cfo
1=15 s'n pkef]usf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft cfly{s jif{ @)&@÷&# df kl5Nnf] bz jif{s}
pRr eO{ (^=@ k|ltzt k''u]sf]df ;dLIff jif{df *(=& k|ltzt /xg] cg''dfg /x]sf] 5 . s'n ufx{:Yo
artsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft Go"g cyf{t !)=# k|ltzt /x]tfklg pRr ljk|]if0f
cfk|jfxsf sf/0f s'n /fli6«o artsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft eg] ;dLIff jif{df $#=*
k|ltzt /x]sf] 5 .
1=16 cfly{s jif{ @)&#÷&$ df s'n /fli6«o vr{of]Uo cfo (Gross National Disposable Income) !#=$
k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf] cfo ^=$ k|ltztn] j[l4 ePsf] lyof] . ;dLIff jif{df
s'n ufx{:Yo pTkfbgdf s'n /fli6«o vr{of]Uo cfosf] cg'kft !##=% k|ltzt /x]sf] 5 . cl3Nnf] jif{
o:tf] cg'kft !#^=! k|ltzt /x]sf] lyof] .
tflnsf !=@ M s'n vr{of]Uo cfo -k|rlnt d"Nodf_

?= s/f]8df k|ltzt kl/jt{g
ljj/0f
@)&!÷&@ @)&@÷&# @)&#÷&$ @)&@÷&#* @)&#÷&$**
s'n ufx{:Yo pTkfbg -pTkfbssf] 213,015 224,743 259,923 5.5 15.7
d"Nodf_
v'b ;fwg cfo 3,424 3,400 2,779 -0.7 -18.3
v'b rfn' 6«fG;km/ 70,996 77,819 84,366 9.6 8.4
s'n vr{of]Uo cfo 287,435 305,962 347,068 6.4 13.4
* ;+zf]lwt cg'dfg
**k|f/lDes cg'dfg
d'b|f:kmLlt / tna tyf Hofnfb/ ;"rsf°

pkef]Qmf d'b|f:kmLlt
1=17 cfly{s jif{ @)&#÷&$ df jflif{s cf};t pkef]Qmf
d'b|f:kmLlt $=% k|ltztdf ;Lldt /x]sf] 5 . rf6{ !=# M jflif{s cf};t pkef]Qmf
cl3Nnf] jif{ o:tf] d'b|f:kmLlt (=( k|ltzt /x]sf] d'b|f:kmLlt
15.0
lyof] . cfly{s jif{ @)^!÷^@ kl5 klxnf] k6s
jflif{s cf};t pkef]Qmf d'b|f:kmLlt $=% k|ltztdf 10.0
k|ltzt
em/]sf] xf] . cl3Nnf] jif{sf] cfwf/ d"Nosf] k|efj, 5.0

cfk"lt{ Joj:yfkg tyf oftfoftdf cfPsf] ;'wf/
0.0
Pj+ ef/tsf] Go"g d"Noj[l4sf] k|efjsf sf/0f
@)^(÷&) @)&)÷&! @)&!÷&@ @)&@÷&# @)&#÷&$
;dLIff jif{sf] pkef]Qmf d'b|f:kmLltdf sdL cfPsf]]
d'b|f:kmLlt
xf] . vfB tyf k]o kbfy{ ;d"x
1=18 ;dLIff jif{df £o" tyf t]n, bnxg tyf u]8fu'8L, u}/–vfB tyf ;]jf ;d"x
t/sf/L, oftfoft nufotsf ;d"xsf] jflif{s cf};t d"Nodf sdL cfPsf]n] ;du| pkef]Qmf d'b|f:kmLlt
Go"g /xg uPsf] xf] .
1=19 ;dLIff jif{df vfB tyf k]o kbfy{ ;d"x / u}/–vfB tyf ;]jf ;d"xsf] d"No ;"rsfÍsf] cf};t j[l4b/
qmdzM !=( k|ltzt / ^=% k|ltzt /x]sf] 5 . cl3Nnf] jif{df oL ;d"xx?sf] d"No ;"rsfÍsf] cf};t
j[l4b/ qmdzM !)=( k|ltzt / (=@ k|ltzt /x]sf] lyof] .
1=20 ;dLIff jif{df vfB tyf k]o kbfy{ ;d"xdf kg]{ j:t'x?dWo] £o" tyf t]nsf] d"Nodf ^ k|ltzt, bnxg
tyf u]8fu'8Lsf] d"Nodf %=% k|ltzt / t/sf/Lsf] d"Nodf @=% k|ltztn] sdL cfPsf]n] ;du| vfB
d'b|f:kmLlt Go"g /xg uPsf] xf] . cl3Nnf] jif{df £o" tyf t]n pk–;d"xsf] d"No ;"rsfÍsf] jflif{s
cf};t j[l4b/ !(=% k|ltzt /x]sf] lyof] eg] bnxg tyf u]8fu'8L pk–;d"x / t/sf/L pk–;d"xsf]
d"No ;"rsfÍsf] jflif{s cf};t j[l4b/ qmdzM #@=& k|ltzt / !)=# k|ltzt /x]sf] lyof] . ;dLIff
jif{df lrgL tyf lrgLhGo kbfy{ pk–;d"x / dlb/fhGo k]o kbfy{ pk–;d"xsf] jflif{s cf};t d"No
j[l4b/ qmdzM !$=* k|ltzt / !!=* k|ltzt /x]sf] 5 . cl3Nnf] jif{df tL pk–;d"xx?sf] jflif{s
cf};t j[l4b/ qmdzM &=# k|ltzt / !@=( k|ltzt /x]sf] lyof] .
1=21 ;dLIff jif{df u}/–vfB tyf ;]jf ;d"xsf j:t'x?dWo] lzIff pk–;d"xsf] jflif{s cf};t d"No ;"rsfÍ
;a}eGbf a9L (=* k|ltztn] j[l4 ePsf] 5 . cl3Nnf] cfly{s jif{df pQm pk–;d"xsf] j[l4b/ !)=!
k|ltzt /x]sf] lyof] . To:t}, ;dLIff jif{df nQf sk8f tyf h'Qf pk–;d"x / 3/fo;L ;fdfg tyf
;]jf pk–;d"xsf] d"No ;"rsfÍdf qmdzM (=@ k|ltzt / *=@ k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{
o:tf] j[l4b/ qmdzM !$=@ k|ltzt / !@=& k|ltzt /x]sf] lyof] .
1=22 If]qut cfwf/df ljZn]if0f ubf{ ;dLIff jif{df jflif{s cf};t pkef]Qmf d'b|f:kmLlt kxf8df ^=$
k|ltzt, t/fO{df $=$ k|ltzt, lxdfndf $=! k|ltzt / sf7df8f}+ pkTosfdf #=! k|ltzt /x]sf] 5 .
cl3Nnf] jif{ o:tf] j[l4b/ kxf8df !)=$ k|ltzt, t/fO{df *=^ k|ltzt, lxdfndf *=* k|ltzt /
sf7df8f}+ pkTosfdf !!=^ k|ltzt /x]sf] lyof] .
g]kfn / ef/taLrsf] pkef]Qmf d'b|f:kmLlt cGt/
1=23 cfly{s jif{ @)&#÷&$ df jflif{s cf};t pkef]Qmf d'b|f:kmLlt ef/tdf #=$ k|ltzt / g]kfndf $=%
k|ltzt /x]sf]n] oL b'O{ d'n'saLrsf] jflif{s cf};t pkef]Qmf d'b|f:kmLlt cGt/ !=! k|ltzt /x]sf] 5 .
cl3Nnf] jif{ g]kfn tyf ef/tdf o:tf] d'b|f:kmLlt qmdzM (=( k|ltzt / %=@ k|ltzt /x]sf]n] jflif{s
cf};t pkef]Qmf d'b|f:kmLlt cGt/ $=& k|ltzt /x]sf] lyof] . ;dLIff jif{df ef/tsf] d"No j[l4sf] rfk
sd kg'{sf] ;fy} cfk"lt{ Joj:yfkg tyf oftfoftdf cfPsf] ;'wf/sf sf/0f g]kfn / ef/t aLr
d'b|f:kmLltb/sf] cGt/ Go"g /xg uPsf] xf] .
yf]s d'b|f:kmLlt
1=24 cfly{s jif{ @)&#÷&$ df jflif{s cf};t yf]s
d'b|f:kmLlt @=& k|ltzt /x]sf] 5 . cl3Nnf] jif{ rf6{ !=$ M jflif{s cf};t yf]s
o:tf] d'b|f:kmLlt ^=# k|ltzt /x]sf] lyof] . ;dLIff 15.0
d'b|f:kmLlt
jif{df yf]s d"NocGtu{t s[lifhGo j:t'x?sf] jflif{s 10.0
cf};t d"No ;"rsfÍ #=@ k|ltztn] / :jb]zdf
k|ltzt
pTkflbt j:t'x?sf] jflif{s cf};t d"No ;"rsfÍ 5.0

$=* k|ltztn] j[l4 ePsf] 5 eg] cfoftLt 0.0
j:t'x?sf] jflif{s cf};t d"No ;"rsfÍ )=@ @)^(÷&) @)&)÷&! @)&!÷&@ @)&@÷&# @)&#÷&$
k|ltztn] 36]sf] 5 . cl3NNff] jif{ s[lifhGo j:t'x? -5.0
/ :jb]zdf pTkflbt j:t'x?sf] jflif{s cf};t d"No yf]s d'b|f:kmLlt

;"rsfÍ j[l4b/ qmdzM !)=% k|ltzt / ^=@ s[lifhGo j:t'
k|ltzt lyof] eg] cfoftLt j:t'x?sf] jflif{s :jb]zdf pTkflbt j:t'
cf};t d"No ;"rsfÍ @=( k|ltztn] 36]sf] lyof] .
/fli6«o tna tyf Hofnfb/ ;"rsf°
1=25 cfly{s jif{ @)&#÷&$ df jflif{s cf};t /fli6«o tnj tyf Hofnfb/ ;"rsfÍ !$=$ k|ltztn] j[l4
ePsf] 5 . cl3Nnf] jif{ pQm ;"rsfÍ %=* k|ltztn] j[l4 ePsf]] lyof] . ;dLIff jif{df tna
;"rsfÍsf] j[l4b/ !*=& k|ltzt /x]sf] 5 eg] Hofnfb/ ;"rsfÍsf] j[l4b/ !#=$ k|ltzt /x]sf]] 5 .
g]kfn ;/sf/n] lghfdtL sd{rf/Lsf] tnj j[l4 u/]sf]n] tnj tyf Hofnfb/ ;"rsfÍdf pRr j[l4
ePsf] xf] . ;dLIff jif{df tnj cGtu{t lghfdtL ;]jf, ;}lgs tyf k|x/L jn / ;fj{hlgs ;+:yfg
pk–;d"xx?sf] ;"rsfÍsf] jflif{s cf};t j[l4b/ qmdzM @$=@ k|ltzt, @#=^ k|ltzt / @)=* k|ltzt
/x]sf] 5 . To;}u/L, Hofnfb/ cGtu{t lgdf{0f dhb"/, cf}Bf]lus dhb"/ / s[lif dhb"/sf] Hofnfb/
;"rsfÍsf] jflif{s cf};t j[l4b/ qmdzM !$=^ k|ltzt, !#=( k|ltzt / !#=! k|ltzt /x]sf] 5 .
jf≈o If]q
1=26 cfly{s jif{ @)&#÷&$ df a}b]lzs Jofkf/ cGtu{t j:t' lgof{t Go"g b/n] a9]sf] t/ j:t' cfoftdf
eg] pRr b/n] j[l4 ePsf sf/0fn] Jofkf/ 3f6f yk a9\g uPsf] 5 . ;jf/L–;fwg Pjd\ k]6«f]lnod
kbfy{sf] cfoftdf ePsf] pRr j[l4 Pjd\ k'glg{df{0f / ljsf; lgdf{0fsf sfo{sf nflu lgdf{0f
;fdfu|Lx?sf] cfoft a9]sf sf/0f j}b]lzs Jofkf/df pRr lj:tf/ ePsf] xf] .
j}b]lzs Jofkf/
1=27 ;dLIff jif{df s'n j:t' lgof{t $=@ k|ltzt -?= @ ca{ (# s/f]8_ n] a9\g uO{ ?= &# ca{ % s/f]8
k'u]sf] 5 . cl3Nnf] jif{ o:tf] lgof{t !&=* k|ltztn] 36]sf] lyof] . s'n ufx{:Yo pTkfbgdf s'n j:t'
lgof{tsf] cg'kft cl3Nnf] jif{ #=! k|ltzt /x]sf]df ;dLIff jif{df @=* k|ltzt /x]sf] 5 .
1=28 s'n j:t' lgof{tdWo] ef/ttk{msf] lgof{t cl3Nnf] jif{ @(=# k|ltztn] 36]sf]df ;dLIff jif{{df %
k|ltzt -?=! ca{ (^ s/f]8_ n] a9]/ ?= $! ca{ $% s/f]8df k'u]sf] 5 . cd]l/sL 8n/df
ef/ttkm{sf] j:t' lgof{t cl3Nnf] jif{ ##=( k|ltztn] x|f; cfPsf]df ;dLIff jif{df %=@ k|ltztn]
a9L cd]l/sL 8n/ #( s/f]8 @ nfv /x]sf]] 5 . j:t'ut cfwf/df ;dLIff jif{df ef/ttkm{ d'Votof
lkgf, h';, h'6sf ;fdfg, hL=cfO{=kfO{k, rfprfp nufotsf j:t'x?sf] lgof{t a9]sf] 5 .
1=29 rLgtkm{sf] lgof{t cl3Nnf] jif{ @$=^ k|ltztn] 36]sf]df ;dLIff jif{df !=@ k|ltzt -?= @ s/f]8_ n]
a9]/ ?= ! ca{ &) s/f]8df k'u]sf] 5 . cd]l/sL 8n/df rLgtkm{sf] j:t' lgof{t cl3Nnf] jif{ #)=@
k|ltztn] x|f; cfPsf]df ;dLIff jif{df !=& k|ltztn] a9L cd]l/sL 8n/ ! s/f]8 ^) nfv /x]sf]] 5 .
j:t'ut cfwf/df ;dLIff jif{df rLgtkm{ d'Votof tof/L kf]zfs, rfprfp, cu/aQL nufotsf
j:t'x?sf] lgof{t a9]sf] 5 .
1=30 cGo d'n'stk{msf] lgof{t cl3Nnf] jif{ ^=# k|ltztn] a9]sf]df ;dLIff jif{df #=# k|ltzt -?= (^
s/f]8_ n] j[l4 eO{ ?= @( ca{ () s/f]8 k'u]sf] 5 . cd]l/sL 8n/df cGo d'n'stkm{sf] j:t' lgof{t
cl3Nnf] jif{ )=& k|ltztn] x|f; cfPsf]df ;dLIff jif{df #=^ k|ltztn] a9L cd]l/sL 8n/ @* s/f]8
!( nfv /x]sf] 5 . ;dLIff jif{df x:tsnfsf ;fdfg, 5fnfsf ;dfu|L, rfFbLsf uxgf, bfn nufotsf
j:t'x?sf] lgof{t a9]sf] 5 .
1=31 ;dLIff jif{df s'n j:t' cfoft @* k|ltzt -?= @!^ ca{ %! s/f]8_ n] a9]/ ?= (() ca{ !! s/f]8
k'u]sf] 5 . cl3Nnf] jif{ o:tf] cfoft )=! k|ltztn] 36]/ ?= &&# ca{ ^) s/f]8 /x]sf] lyof] . s'n
ufx{:Yo pTkfbgdf s'n j:t' cfoftsf] cg'kft cl3Nnf] jif{ #$=$ k|ltzt /x]sf]df ;dLIff jif{df
#*=! k|ltzt /x]sf] 5 .
1=32 ;dLIff jif{df ef/taf6 ePsf] j:t' cfoft #@=* k|ltzt -?= !%^ ca{ $^ s/f]8_ n] a9]/ ?= ^##
ca{ ^& s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] cfoft @=( k|ltztn] 36]sf] lyof] . k]6«f]lnod kbfy{,
;jf/L;fwg tyf kf6{k"hf{, Pd=P;= lan]6, l;d]G6, cGo d]lzg/L tyf kf6{k"hf{ nufotsf j:t'sf]
cfoft a9]sf] 5 .
1=33 rLgaf6 ePsf] cfoft cl3Nnf] jif{ !%=% k|ltztn] a9]sf] t'ngfdf ;dLIff jif{df !) k|ltzt -?= !!
ca{ %% s/f]8_ n] j[l4 eO{ ?= !@& ca{ @% s/f]8 k'u]sf] 5 . cd]l/sL 8n/df rLgaf6 ePsf] j:t'
cfoft cl3Nnf] jif{ &=& k|ltztn] a9]sf] t'ngfdf ;dLIff jif{df !)=^ k|ltztn] j[l4 eO{ cd]l/sL
8n/ ! ca{ @) s/f]8 k'u]sf] 5 . b'/–;~rf/sf pks/0f tyf kf6{k"hf{, cGo d]lzg/L tyf kf6{k"hf{,
6]lnlehg, oftfoftsf pks/0f tyf kf6{k"hf{ nufotsf j:t'x?sf] cfoft a9]sf] sf/0f rLgaf6
ePsf] cfoft a9]sf] xf] .
1=34 cGo d'n'saf6 ePsf] cfoft cl3Nnf] jif{ !=@ k|ltztn] 36]sf]df ;dLIff jif{df @^=* k|ltzt
-?= $* ca{ %! s/f]8_ n] a9]/ ?= @@( ca{ @) s/f]8 k'u]sf] 5 . cd]l/sL 8n/df cGo d'n'saf6
ePsf] j:t' cfoft cl3Nnf] jif{ &=* k|ltztn] 36]sf]df ;dLIff jif{df @&=& k|ltztn] a9]/ cd]l/sL
8n/ @ ca{ !^ s/f]8 k'u]sf] 5 . ;'g, xjfO{hxfhsf kf6{k"hf{, vfg] t]n, b'/;~rf/sf pks/0f tyf
kf6{kh
" f{ nufotsf j:t'x?sf]] cfoft a9]sf sf/0f cGo d'n'saf6 ePsf] cfoft a9]sf]] xf] .
1=35 ;dLIff jif{df s'n j:t' Jofkf/ 3f6f #)=$ k|ltzt -?= @!# ca{ %* s/f]8_ n] j[l4 eO{ ?= (!& ca{
^ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] Jofkf/ 3f6f @ k|ltztn] a9]sf]] lyof] . Jofkf/ 3f6f s'n
ufx{:y pTkfbg cg'kft cl3Nnf] jif{sf] #!=# k|ltztaf6 a9]/ ;dLIff jif{df #%=# k|ltzt k'u]sf] 5 .
s'n j:t' Jofkf/ 3f6fdWo] ef/t;Fusf] Jofkf/ 3f6f #%=# k|ltzt -?= !%$ ca{ %) s/f]8_ n] j[l4
eO{ ?= %(@ ca{ @@ s/f]8, rLg;Fusf] Jofkf/ 3f6f !)=! k|ltzt -?= !! ca{ %# s/f]8_ n] a9L ?=
!@% ca{ %$ s/f]8 / cGo d'n's;Fusf] Jofkf/ 3f6f #!=# k|ltzt -?=$& ca{ %% s/f]8_ n] a9]/ ?=
!(( ca{ #) s/f]8 k'u]sf] 5 .
1=36 s'n j:t' Jofkf/ cl3Nnf] jif{ !=( k|ltztn] 36]sf]] t'ngfdf ;dLIff jif{df @^ k|ltzt -?= @!( ca{
$% s/f]8_ n] a9]/ ?= !)^# ca{ !^ s/f]8 k'u]sf] 5 . s'n Jofkf/ s'n ufx{:Yo pTkfbg cg'kft
cl3Nnf] jif{ #&=% k|ltzt /x]sf]df ;dLIff jif{df a9]/ $)=( k|ltzt k'u]sf] 5 . s'n Jofkf/df
ef/t;Fusf] Jofkf/ cl3Nnf] jif{ %=^ k|ltztn] 36]sf] t'ngfdf ;dLIff jif{df #)=& k|ltzt -?= !%*
ca{ $! s/f]8_ n] a9L ?= ^&% ca{ !@ s/f]8 k'u]sf] 5 . rLg;Fusf] Jofkf/ cl3Nnf] jif{sf] !$=^
k|ltzt j[l4sf] t'ngfdf ;dLIff jif{df (=( k|ltzt -?= !! ca{ %& s/f]8_ n] j[l4 eO{ ?= !@* ca{
(% s/f]8 k'u]sf] 5 . To;}u/L, cGo d'n's;Fusf] s'n Jofkf/ cl3Nnf] jif{ )=@ k|ltztn] 36]sf]df
;dLIff jif{df @#=^ k|ltzt -?= $( ca{ $^ s/f]8 _ n] a9]/ ?= @%( ca{ !) s/f]8 k'u]sf] 5 .
1=37 ;dLIff jif{df lgof{t–cfoft cg'kft &=$ k|ltztdf em/]sf] 5 . cl3Nnf] jif{ o:tf] cg'kft (=!
k|ltzt /x]sf] lyof] . ef/t;+usf] c+z s'n lgof{tdf cl3Nnf] jif{ %^=# k|ltzt /x]sf]df ;dLIff
jif{df %^=& k|ltzt, s'n cfoftdf cl3Nnf] jif{ ^!=& k|ltzt /x]sf]df ;dLIff jif{df ^$ k|ltzt,
s'n j:t' Jofkf/ 3f6fdf cl3Nnf] jif{ ^@=@ k|ltzt /x]sf]df ;dLIff jif{df ^$=^ k|ltzt / s'n
Jofkf/df cl3Nnf] jif{ ^!=@ k|ltzt /x]sf]df ;dLIff jif{df ^#=% k|ltzt /x]sf] 5 .
;]jf vftf
1=38 ;dLIff jif{df ;]jf If]qsf] cfosf] t'ngfdf vr{df ePsf] pRr j[l4sf sf/0f v'b ;]jf vftf &)=^
k|ltzt -?= ^ ca{ (^ s/f]8_ n] 36]/ ?= @ ca{ *( s/f]8n] artdf /x]sf] 5 . cl3Nnf] jif{ of]
vftf ?= ( ca{ *% s/f]8n] artdf /x]sf] lyof] .
1=39 cfly{s jif{ @)&#÷&$ df ;]jf If]qtkm{sf] cfo !$=# k|ltzt -?= !( ca{ &( s/f]8_ n] j[l4 eO{
?=!%* ca{ @^ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ ;]jf cfo &=@ k|ltztn] 36]sf] lyof] . o; cGtu{t
e|d0f zLif{ssf] cfo $)=! k|ltzt -?= !^ ca{ &^ s/f]8_ n] j[l4 eO{ ?= %* ca{ %# s/f]8 k'u]sf]
5 eg] cGoq gk/]sf] ;/sf/L ;]jf cfodf eg] ##=$ k|ltzt -?= !@ ca{ *) s/f]8_ n] sdL cfO{ ?=
@% ca{ %# s/f]8 k'u]sf] 5 . ;dLIff jif{df cGo ;]jf cfo @&=! k|ltzt -?= !% ca{ *# s/f]8_ n]
j[l4 eO{ ?= &$ ca{ @) s/f]8 k'u]sf] 5 .
1=40 ;dLIff jif{df s'n ;]jf vr{ @)=* k|ltzt -?= @^ ca{ &% s/f]8_ n] a9L ?= !%% ca{ #& s/f]8
k'u]sf] 5 . cl3Nnf] jif{ o:tf] vr{ %=& k|ltztn] j[l4 ePsf] lyof] . ;]jf vr{tkm{ e|d0f vr{ $!=&
k|ltzt -?= @# ca{ %! s/f]8_ n] a9L ?= &( ca{ (# s/f]8, 9'jfgL÷oftfoft vr{ ^=% k|ltzt -?=
@ ca{ *% s/f]8_ n] a9L ?= $^ ca{ ** s/f]8 / cGo ;]jf vr{ $=$ k|ltzt -?= ! ca{ !^
s/f]8_ n] a9L ?= @& ca{ @# s/f]8 k'u]sf] 5 eg] ;/sf/L ;]jf vr{ #^=^ k|ltzt -?= && s/f]8_ n]
sdL cfO{ ?= ! ca{ ## s/f]8df ;Lldt ePsf] 5 .
6«fG;km/
1=41 v'b 6«fG;km/ cfo cl3Nnf] jif{ (=^ k|ltztn] a9]sf]df ;dLIff jif{df (=% k|ltzt -?= &# ca{ ^!
s/f]8_ n] j[l4 eO{ ?= *%! ca{ *) s/f]8 k'u]sf] 5 . 6«fG;km/ cGtu{tsf] j}b]lzs cg'bfg ^@=*
k|ltzt -?= $$ ca{ @% s/f]8_ n] j[l4 eO{ ?= !!$ ca{ ^^ s/f]8 k|fKt ePsf] 5 . cl3Nnf] jif{ ?=
&) ca{ $! s/f]8 a/fa/sf] cg'bfg k|fKt ePsf] lyof] .
1=42 6«fG;km/ cGtu{t ljk|]if0f cfk|jfx cl3Nnf] jif{ &=& k|ltztn] a9]sf]df ;dLIff jif{df $=^ k|ltzt -?=
#) ca{ #( s/f]8_ n] a9L ?= ^(% ca{ $% s/f]8 k'u]sf] 5 . cd]l/sL 8n/df ljk|]if0f cfo cl3Nnf]
jif{sf] ! k|ltzt j[l4sf] t'ngfdf ;dLIff jif{df $=* k|ltztn] j[l4 eO{ ^ ca{ %^ s/f]8 8n/ k'u]sf]
5.
1=43 ;dLIff jif{df k]G;g cfo @ k|ltzt -?= (@ s/f]8_ n] sdL cfO{ ?= $% ca{ %( s/f]8 k'u]sf] 5 .
cl3NNff] jif{ o:tf] cfo ?= $^ ca{ %! s/f]8 /x]sf] lyof] .
rfn" vftf tyf ;du| zf]wgfGt/ l:ylt
1=44 ;dLIff jif{df rfn" vftf ?= !) ca{ !# s/f]8n] 3f6fdf /x]sf] 5 . jflif{s tYofÍsf cfwf/df cfly{s
jif{ @)^&÷^* kl5 of] jif{ rfn" vftf 3f6fdf uPsf] xf] . cl3Nnf] jif{ of] vftf ?= !$) ca{ $@
s/f]8n] artdf /x]sf] lyof] . rfn" vftf 3f6fsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft ;dLIff jif{df
)=$ k|ltzt /x]sf] 5 . cl3Nnf] jif{ rfn" vftf artsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft ^=@
k|ltzt /x]sf] lyof] . cfoftsf]] t'ngfdf ljk|]if0f cfk|jfxsf] lj:tf/ ;':t /x]sfn] rfn" vftf 3f6fdf
/x]sf] xf] .
1=45 cfly{s jif{ @)&#÷&$ df zf]wgfGt/ l:ylt ?= *@ ca{ !% s/f]8n] artdf /Xof] . cl3Nnf] jif{
zf]wgfGt/ l:ylt ?= !** ca{ (% s/f]8n] artdf /x]sf] lyof] . cl3Nnf] jif{ zf]wgfGt/ jrt s'n
ufx{:y pTkfbg cg'kft *=$ k|ltzt /x]sf]df ;dLIff jif{df o:tf] cg'kft #=@ k|ltzt /Xof] .
1=46 ;dLIff jif{df k"FhL vftftkm{sf] 6«fG;km/ @!=# k|ltzt -?= # ca{ ^@ s/f]8_ n] sdL cfO{ ?= !# ca{
#^ s/f]8 /Xof] . ljQLo vftf cGt{ut k|ToIf j}b]lzs nufgLsf] jflif{s cfk|jfx cl3Nnf] jif{ #%=!
k|ltztn] a9]sf]df ;dLIff jif{df !@*=! k|ltzt -?= & ca{ %* s/f]8_ n] a9L ?= !# ca{ %) s/f]8
k'u]sf] 5 .
1=47 cl3Nnf] cfly{s jif{ ;/sf/L C0f cfk|jfx $(=^ k|ltztn] a9]sf]df ;dLIff jif{df $# k|ltzt
-?= !* ca{ *# s/f]8_ n] a9L ?= ^@ ca{ ^) s/f]8 k'u]sf] 5 eg] ;fFjf e'QmfgL cl3Nnf] jif{ $=$
k|ltztn] a9]sf]df ;dLIff jif{df )=! k|ltzt -?=@ s/f]8_ n] a9L ?= !& ca{ *! s/f]8 k'u]sf] 5 .
ljb]zL ljlgdo ;l~rlt
1=48 @)&$ c;f/ d;fGtdf s'n ljb]zL ljlgdo ;l~rlt @)&# c;f/ d;fGtsf] t'ngfdf #=( k|ltztn]
j[l4 eO{ ?= !)&( ca{ %@ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] ;l~rlt @^=! k|ltztn] a9]/ ?=
!)#( ca{ @! s/f]8 k'u]sf] lyof] . cd]l/sL 8n/df eg] a}lsË If]qsf] s'n ;l~rlt &=* k|ltztn]
a9L !) ca{ %) s/f]8 8n/ k'u]sf] 5 . cl3Nnf] jif{ o:tf] ;l~rlt !(=% k|ltztn] a9]sf] lyof] .
g]kfn /fi6« a}+sdf /x]sf] ljb]zL ljlgdo ;l~rlt @)&# c;f/ d;fGtsf] ?= **& ca{ ! s/f]8sf]
t'ngfdf @)&$ c;f/ d;fGtdf
$=% k|ltztn] j[l4 eO{ ?= (@& tflnsf !=# M ;l~rlt kof{Kttf kl/;'rsx?
ljj/0f @)&!÷&@ @)&@÷&# @)&#÷&$
ca{ @& s/f]8 k'u]sf] 5 . s'n !_ ljb]zL ljlgdo ;l~rltn] cfoft vfDg] l:ylt -dlxgfdf_
ljb]zL ljlgdo ;l~rltdf g]kfn s_ j:t' 13.0 16.5 13.2
/fi6« a}+s;Fu /x]sf] ;l~rltsf] v_ j:t' tyf ;]jf 11.2 14.1 11.4
c+z *%=( k|ltzt k'u]sf] 5 . @_ s'n ljb]zL ljlgdo ;l~rlt÷
38.7 46.2 41.5
To;}u/L, s'n ljb]zL ljlgdo #_ s's'nn ljb] ufx{:Yf pTkfbg -k|ltztdf_
zL ljlgdo ;l~rlt÷
;l~rltdf ef/tLo d'b|f cfoft * -k|ltztdf_ 93.3 117.4 95.3
;l~rltsf] c+z @#=# k|ltzt $_ s'n ljb]zL ljlgdo ;l~rlt÷
/x]sf] 5 . lj:t[t d'b|f k|bfo -k|ltztdf_ 43.9 46.3 41.7
%_ s'n ljb]zL ljlgdo ;l~rlt÷
;l~rlt kof{Kttf ;"rs ;l~rlt d'b|f -k|ltztdf_ 157.6 190.0 164.3
* j:t'' tyf ;]jf cfoft
1=49 ;dLIff jif{df ;l~rlt kof{Kttf
;"rsx? ;sf/fTds /x]sf 5g\ .
cfly{s jif{ @)&#÷&$ sf] s'n cfoftnfO{ cfwf/ dfGbf @)&$ c;f/ d;fGtdf sfod ljb]zL
ljlgdo ;l~rltn] !#=@ dlxgfsf] j:t' cfoft / !!=$ dlxgfsf] j:t' tyf ;]jf cfoft wfGg]
b]lvG5 .
1=50 ;dLIff jif{df ljb]zL ljlgdo ;l~rltsf] s'n ufx{:Yo pTkfbg, s'n cfoft, lj:t[t d'b|fk|bfo /
;l~rlt d'b|f;Fusf] cg'kftx? qmdzM $!=% k|ltzt, (%=# k|ltzt, $!=& k|ltzt / !^$=# k|ltzt
/x]sf 5g\ . cl3Nnf] jif{ o:tf cg'kftx? qmdzM $^=@ k|ltzt, !!&=$ k|ltzt, $^=# k|ltzt /
!() k|ltzt /x]sf lyP .
j}b]lzs ;DklQ tyf bfloTj l:ylt
1=51 @)&$ c;f/ d;fGtdf d'n'ssf] j}b]lzs ;DklQ ?= !!)& ca{ &( s/f]8 tyf bfloTj ?= ^^^ ca{
$! s/f]8 /x]sf] 5 . kmn:j?k j}b]lzs ;DklQ / bfloTjsf] l:ylt (IIP) ?= $$! ca{ #* s/f]8n]
wgfTds /x]sf] 5 . @)&# c;f/ d;fGtdf o:tf] /sd ?= $$# ca{ %# s/f]8n] wgfTds lyof] .
ljlgdo b/ k|j[lQ
1=52 cfly{s jif{ @)&#÷&$ df klg tflnsf !=$ M ljlgdo b/ k|j[lQ
g]kfnL ?k}ofFsf] ef/tLo clwd"Nog-±_÷
?k}ofF;Fusf] ljlgdo b/ l:y/ vl/b b/ -g]kfnL ?k}ofFdf_ cjd"Nog-–_
/flvPsf] 5 . @)&# c;f/ ljb]zL d'b|f c;f/ d;fGt -k|ltztdf_
d;fGtsf] t'ngfdf @)&$ c;f/ 2072 2073 2074 2073 2074
d;fGtdf g]kfnL ?k}ofF cd]l/sL ! cd]l/sL 8n/ 101.14 106.73 102.86 -5.2 3.8
! Kffp08 :6ln{Ë 158.01 141.30 133.32 11.8 6.0
8n/;Fu #=* k|ltzt, kfp08
! o"/f] 111.48 118.60 117.40 -6.0 1.0
:6ln{Ë;Fu ^ k|ltzt, o"/f];Fu ! 8.18 10.11 9.08 -19.1 11.3
!) hfkfgL o]g
k|ltzt / hfkfgL o]g;Fu !!=#
k|ltztn] clwd"Nog eof] .
lgof{t–cfoft d"No ;"rsf°
rf6{ !=% M lgof{t cfoft d"N o ;"r sfÍ
1=53 cfly{s jif{ @)&#÷&$ df eG;f/ tYofÍdf
160
cfwfl/t lgof{tsf] PsfO d"No ;"rsfÍ
150
(Unit Value Index) jflif{s laGb'ut
140
cfwf/df !)=$ k|ltztn] a9]sf] / cfoft
;"rsfÍ
130
d"No ;"rsfÍ )=! k|ltztn] a9]sfn]
120
Jofkf/sf] ;t{ (Terms of Trade) df (=! 110
k|ltztn ] a9]sf] 5 . cl3Nnf] jif{ o:tf] 100
;t{ @@=@ k|ltztn] a9]sf] lyof] . 90
2071/72 2072/73 2073/74

;/sf/L ljQ l:ylt lgof{t cfoft
gf]6 M- eG;f/ ljefuaf6 k|fKt Jofkf/ tYofÍsf] cfwf/df PsfO{
1=54 g]kfn ;/sf/af6 g]kfnsf] ;+ljwfg @)&@ d"No ljlw k|of]u u/L tof/ ul/Psf] lgof{t-cfoft d"No ;"rsfÍ
adf]lhd cfly{s jif{ sfof{Gjog z'? x'g' klxnf] k6s ;fj{hlgs ul/Psf] 5 . s'n j}b]lzs Jofkf/df
eGbf Ps dlxgf kGw| lbg cufj} cfly{s j:t'x?sf] sf/f]af/sf] c+znfO{ cfwf/ dfg]/ lgof{ttk{m s'n &@
jif{ @)&#÷&$ sf] ah]6 Joj:yflksf– j:t' x? / cfofttk{m s'n !!& j:t'x? ;dfj]z u/L Laspeyre's
Index Formula sf] cfwf/df ;"rsfÍ tof/ ul/Psf] 5 .
;+;bdf k|:t't ePsf] lyof] . ah]6n]
;+ljwfgsf] sfof{Gjog ug{], e"sDk / cfk"lt{ k|0ffnLsf] cj/f]waf6 k|efljt cy{tGqsf] k'g?Tyfg ug{],
pTkfbsTj / pTkfbg j[l4 u/L pRr cfly{s j[l4 ug{] h:tf dxTjk"0f{ p2]Zo /fv]sf] lyof] .
1=55 ah]6 sfof{Gjog k|efjsf/L agfpg 7"nf cfof]hgf / dxTjk"0f{ sfo{qmdx?sf] ljz]if cg'udg Joj:yf
ug]{, vr{ / /sdfGt/ k|lqmofnfO{ ;/n k|efjsf/L agfpg], cf}Bf]lus If]q, cfof]hgf If]q, /fhdfu{ /
;fj{hlgs lgsfonfO{ aGb, x8\tfn lgif]lwt If]q 3f]if0ff ul/g], ah]6sf sfo{qmdx?sf] sfof{Gjog
cfly{s jif{ z'? ePs} lbgaf6 ug]{ nufotsf Joj:Yff k|:t't ul/Psf] lyof] . tyflk cfly{s jif{sf]
cGTo;Dddf gub k|jfxdf cfwfl/t s'n ;/sf/L vr{ ah]6 c'gdfgsf] &%=& k|ltzt dfq /Xof] .
;dLIff jif{df rfn", k"FhLut tyf ljQLo Joj:yf cGtu{t s'n vr{sf] c+z qmdzM ^#=@ k|ltzt,
@#=( k|ltzt / !# k|ltzt vr{ eof] . cfly{s jif{ @)&#÷&$ df ePsf] gub k|jfxdf cfwfl/t
rfn", kF"hLut / ljQLo Joj:yf cGtu{tsf vr{x?sf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft eg]
cl3Nnf] jif{sf] t'ngfdf s]xL a9]/ qmdzM !(=# k|ltzt, &=# k|ltzt / $ k|ltzt k'u]sf] b]lvG5 .
cl3Nnf] jif{ o:tf] cg'kftx? qmdzM !^=@ k|ltzt, %=! k|ltzt / $=% k|ltzt /x]sf lyP .
;/sf/L /fh:j
1=56 cfly{s jif{ @)&#÷&$ df g]kfn ;/sf/sf] /fh:j @^=$ k|ltztn] j[l4 eO{ ?= ^)( ca{ !^ s/f]8
k'Uof] . pQm /fh:j jflif{s ah]6 nIo ?= %^% ca{ () s/f]8sf] !)&=& k|ltzt x'g cfpF5 . cl3Nnf]
jif{ ;/sf/sf] /fh:j !*=* k|ltztn] j[l4 eO{ ?= $*! ca{ (* s/f]8 k'u]sf] lyof] . ;dLIff jif{df
/fh:j÷s'n ufx{:Yo pTkfbg cg'kft @#=$ k|ltzt k'u]sf] 5 . cfly{s jif{ @)&@÷&# df o:tf]
cg'kft @!=$ k|ltzt /x]sf] lyof] .
1=57 /fh:jsf zLif{sx¿dWo] d"No clej[l4 s/ tflnsf !=% M k|d'v ljQLo kl/;"rsx?
/fh:j ;dLIff jif{df #! k|ltztn] j[l4 eO{ ?= -s'n ufx{:Yo pTkfbg;Fusf] cg'kft_
!^) ca{ #@ s/f]8 kl/rfng ePsf] 5 . ljj/0f 2071/72 2072/73 2073/74
s' n vr{ 23.9 25.9 30.5
cl3Nnf] jif{ ;f] /fh:j *=( k|ltztn] j[l4 eO{ rfn" vr{ 15.7 16.2 19.3
?= !@@ ca{ $! s/f]8 k'u]sf] lyof] . k"FhLut vr{ 3.8 5.1 7.3
/fh:j 19.1 21.5 23.4

1=58 ;dLIff jif{df cfos/ /fh:j @^=# k|ltztn] 16.7 18.7 21.3
j[l4 eO{ ?= !$* ca{ @$ s/f]8 k'u]sf] 5 . s/ /fh:j
ljQ 3f6f -3.2 -2.5 -6.4
cl3Nnf] jif{ o:tf] s/ /fh:j #@=& k|ltztn]
j[l4 eO{ ?= !!& ca{ $! s/f]8 k'u]sf] lyof] .
1=59 ;dLIff jif{df eG;f/ dx;"naf6 k|fKt x'g] /fh:j #&=* k|ltztn] j[l4 eO{ ?= !!# ca{ !* s/f]8
k'u]sf] 5 . cl3NNff] jif{ ;f] /fh:j !) k|ltztn] j[l4 eO{ ?= *@ ca{ !^ s/f]8 /x]sf]] lyof] .
1=60 ;dLIff jif{df cGtMz'Nsaf6 /fh:j kl/rfng @*=&
k|ltztn] j[l4 eO{ ?= *$ ca{ ^* s/f]8 k'u]sf] 5 .
cl3Nnf] jif{ cGtMz'Ns /fh:j @@=( k|ltztn] j[l4
eO{ ?= ^% ca{ &* s/f]8 k'u]sf]] lyof] .
1=61 ;dLIff jif{df s'n /fh:j kl/rfngdf d"No clej[l4
s/sf]] c+z ;a}eGbf a9L cyf{t\ @^=# k|ltzt /x]sf]
5 . To;kl5 qmdzM cfos/ -@$=# k|ltzt_, eG;f/
dx;"n -!*=^ k|ltzt_ / cGtMz'Ns -!#=( k|ltzt_
/x]sf] 5 . cl3Nnf] jif{ oL cg'kftx? qmdzM @%=$
k|ltzt, @$=$ k|ltzt, !& k|ltzt / !#=^ k|ltzt
/x]sf lyP .
1=62 ;dLIff jif{df u}/–s/ /fh:j kl/rfng !=$ k|ltztn] j[l4 eO{ ?= ^! ca{ ^( s/f]8 k'u]sf] 5 .
cl3Nnf] jif{ u}/–s/ /fh:j @@ k|ltztn] j[l4 eO{{ ?= ^) ca{ *& s/f]8 k'u]sf]] lyof] .
1=63 ;dLIff jif{df s'n /fh:jdf s/ /fh:jsf] c+z *(=( k|ltzt / u}/–s/ /fh:jsf] c+z !)=! k|ltzt
/x]sf] 5 . To:t}, s/ /fh:jdf k|ToIf s/ /fh:jsf] c+z #$=^ k|ltzt / ck|ToIf s/ /fh:jsf] c+z
^%=$ k|ltzt /x]sf] 5 . cl3Nnf] jif{ s'n /fh:jdf
s/ /fh:jsf] c+z *&=$ k|ltzt / u}/–s/ /fh:jsf]
c+z !@=^ k|ltzt /x]sf] lyof] eg] s/ /fh:jdf
k|ToIf s/ /fh:jsf] c+z #%=* k|ltzt / ck|ToIf s/
/fh:jsf] c+z ^$=@ k|ltzt /x]sf] lyof] .
;/sf/L vr{
1=64 cfly{s jif{ @)&#÷&$ df gub k|jfxdf cfwfl/t s'n
;/sf/L vr{ #^=% k|ltztn] j[l4 eO{ ?= &(# ca{ (!
s/f]8 k'u]sf] 5 . of] vr{ jflif{s ah]6 nIo ?= !)$*
ca{ (@ s/f]8sf] &%=& k|ltzt x'g cfpF5 . cl3Nnf]
jif{ s'n ;/sf/L vr{ !$=@ k|ltztn] j[l4 eO{ ?=
%*! ca{ &) s/f]8 k'u]sf] lyof] .
1=65 cfly{s jif{ @)&#÷&$ df gub k|jfxdf cfwfl/t rfn" vr{ #&=^ k|ltztn] j[l4 eO{ ?= %)! ca{ ^@
s/f]8 k'u]sf] 5 . of] vr{ jflif{s ah]6 nIo ?= ^!& ca{ !^ s/f]8sf] *!=# k|ltzt x'g cfpF5 .
cl3Nnf] cfly{s jif{ rfn" vr{ *=* k|ltztn] j[l4 ePsf] lyof] .
1=66 ;dLIff jif{df gub k|jfxdf cfwfl/t kF"hLut vr{ cl3Nnf] jif{sf] t'ngfdf ^#=* k|ltztn] j[l4 eO{
?= !*( ca{ $^ s/f]8 k'u]sf] 5 . of] vr{ jflif{s ah]6 nIo ?= #!! ca{ (% s/f]8sf] ^)=&
k|ltzt x'g cfpF5 . cl3Nnf] jif{ k"FhLut vr{ $@=* k|ltztn] j[l4 ePsf] lyof] .
1=67 cfly{s jif{ @)&#÷&$ df gub k|jfxdf cfwfl/t ljQLo Joj:yf cGtu{tsf] vr{ cl3Nnf] jif{sf] *=*
k|ltzt j[l4sf] t'ngfdf !=# k|ltztn] j[l4 eO{ ?= !)@ ca{ *$ s/f]8 k'u]sf] 5 .
ah]6 3f6f
1=68 cfly{s jif{ @)&#÷&$ df gub k|jfxdf cfwfl/t ah]6 ?= !^^ ca{ ** s/f]8n] 3f6fdf /x]sf] 5 .
cfly{s jif{ @)&@÷&# df o:tf] ah]6 ?= %^ ca{ ^* s/f]8n] 3f6fdf /x]sf] lyof] .
ah]6 3f6f k"lt{sf ;|f]tx?
1=69 cfly{s jif{ @)&#÷&$ df s'n cfGtl/s C0f ?= ** ca{ #$ s/f]8 kl/rfng ePsf] 5 . pQm
C0fsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft #=$ k|ltzt /x]sf] 5 . cl3Nnf] jif{ ?= *& ca{ &&
s/f]8 a/fa/sf] cfGtl/s C0f kl/rfng ePsf] lyof] .
1=70 ;dLIff jif{df ?= #* ca{ &( s/f]8 cfGtl/s C0fsf] e'StfgL ePsf] 5 eg] ;dLIff jif{sf] cGTodf
g]kfn ;/sf/sf] g]kfn /fi6« a}+s;Fu ?= !@& ca{ ^( s/f]8 gub df}Hbft /x]sf]] 5 . cl3Nnf] cfly{s
jif{sf] cGTodf o:tf] art ?= !!% ca{ @ s/f]8 /x]sf] lyof] .
;/sf/L C0f
1=71 @)&$ c;f/ d;fGtdf g]kfn tflnsf !=^ M ;/sf/L C0fsf] l:ylt
;/sf/sf] s'n ltg{ afFsL jfXo C0f ;/sf/L C0f kl/;"rsx? 2071/72 2072/73 2073/74
?= $!# ca{ (* s/f]8 /x]sf] 5 . != s'n C0f÷s'n ufx{:Yo pTkfbg 25.3 27.4 26.8
To;}u/L, @)&$ c;f/ d;fGtdf @= jfXo C0f÷s'n ufx{:Yo pTkfbg 16.1 17 15.9
#= cfGtl/s C0f÷s'n ufx{:Yo pTkfbg 9.2 10.4 10.9
g]kfn ;/sf/sf] s'n ltg{ afFsL $= jfXo C0f÷lgof{t 402 544.4 561.1
cfGtl/s C0f cl3Nnf] c;f/sf] ?= %= jfXo C0f e'QmfgL÷lgof{t 20.0 25.4 24.4
^= s'n C0f e'QmfgL÷/fh:j 15.9 14.2 9.3
@#$ ca{ !^ s/f]8af6 ?= @*# ca{ &= cfGtl/s C0f e'QmfgL÷/fh:j 11.7 10.5 6.4
&! s/f]8 k'u]sf] 5 . b'j} hf]8\bf *= jfXo C0f e'QmfgL÷/fh:j 4.2 3.7 2.9
g]kfn ;/sf/sf] ltg{ afFsL s'n C0f gf] 6 M cfGtl/s C0fdf cfO{ = Pd=Pkm= k| l d;/L gf] 6 / g] k fn /fi6« a}+saf6 ePsf]
clwljsif{sf] /sd ;dfj]z gePsf] .
?= ^(& ca{ ^( s/f]8 x'g cfpF5 . ;|f]t M dxfn]vf lgoGqssf] sfof{no / g]kfn /fi6« a}+s .
;/sf/sf] s'n C0f÷s'n ufx{:Yo
pTkfbg cg'kft @^=* k|ltzt x'g cfpF5 .
/fh:j ;DaGwL gLltut Joj:yf
1=72 g]kfn ;/sf/n] cfly{s jif{ @)&#÷&$ sf] ah]6df /fv]sf] /fh:j gLltx?sf] p2]Zo b]xfo adf]lhd
/x]sf] lyof] .
 nufgL d}qL s/gLltsf] dfWodaf6 cfly{s ;d[l4sf] hu a;fNg] .
 cfly{s lqmofsnfk d}qL s/ k|0ffnLsf] sfof{Gjoaf6 cy{tGqnfO{ ultzLn agfpg] .
 e"sDk / cfk"lt{ c;xhtfaf6 Iflt ePsf Joj;fonfO{ k'ghL{jg lbg ljQLo pTk|]/0ffsf] gLlt
lng] .
 /fli6«o pTkfbg j[l4 u/L k/lge{/tf 36fpFb} lgof{t k|j4{g ug{] .
 Jofkf/ ;xhLs/0f, ;+:yfut Ifdtf clej[l4 / k|lqmofut ;'wf/ u/L :j]lR5s s/ kl/kfngfdf
j[l4 ug{] .
 ;+3Lo ljQ ;anLs/0fsf] nflu s/fwf/sf] ;+/If0f / cfly{s kf/bzL{tfdf hf]8 lbg] .
 /fh:j kl/rfngdf u}/–s/ /fh:jsf] of]ubfg a9fpg] .
1=73 pNn]lvt /fh:j gLltnfO{ sfof{Gjogdf Nofpgsf] nflu b]xfo adf]lhdsf k|d'v /0fgLlt tyf
sfo{qmdx? 3f]if0ff ul/Psf] lyof] .
cfly{s ;d[l4sf nflu s/ k|0ffnL ;'wf/
 s/ sfg'g / k|lqmofnfO{ ;/nLs/0f Pjd\ ;d;fdlos agfpg PsLs[t s/ ;+lxtf ljw]os
Joj:yflksf÷;+;bdf k|:t't ul/g] .
 ;+3Lotf sfo{Gjogsf] nflu ;+3, k|b]z / :yfgLo txsf] ;+3Lo ljQ Joj:yfkg ljw]os / k|b]z
tyf :yfgLo txsf] gd"gf s/ sfg"gsf] 9fFrf Joj:yflksf ;+;bdf k|:t't ul/g] .
 cfo cfh{g / Joj;fo ug{] ;j}nfO{ :yfoL n]vf gDa/ k|bfg u/L yk tLg nfv gofF s/bftfnfO{
s/sf] bfof/df Nofpg] .
 ;]jf sf/f]af/ tyf j:t' / ;]jf ldl>t sf/f]af/sf] d"No clej[l4 s/ nfUg] ;LdfnfO{ ?= bz
nfvaf6 a9fO{ ? aL; nfv sfod ul/Psf] .
 lgsf;L k}7f/L Jofkf/nfO{ Jojl:yt ug{ cfoft lgof{t ;+s]t gDa/sf] z'?jft ul/g] .
 u}/ s/ ;+sng ug{] lgsfox?nfO{ sfg'gaf6} lhDd]jf/ / pQ/bfoL agfpg] u/L sfg'gL tyf
;+/rgfTds ;'wf/ ul/g] .
 cfos/sf] 5'6sf] ;Ldf k|fs[lts JolQmsf] nflu ?= b'O nfv krf; xhf/af6 a9fP/ tLg nfv
krf; xhf/ / bDklQsf] nflu ?= tLg nfvaf6 a9fP/ ?= rf/ nfv x'g]ul/ a9fOPsf] .
 ;fgf tyf demf}nf s/bftfx?nfO{ s/sf] ef/ sd u/L :j]lR5s s/ ;xeflutf j[l4 ug{
sf/f]af/df nfUg] cfos/sf] b/nfO{ k'g/fjnf]sg u/L 36fOPsf] .
/fli6«o pTkfbg j[l4 / /f]huf/L l;h{gfsf nflu s/ ;x'lnot Pjd\ ;'ljwf
 s[lif, l;FrfO{ tyf kz'k+IfLkfng Joj;fosf] nflu cfjZos kg{] oGqpks/0f tyf ldn
d]lzg/Ldf Ps k|ltzt dfq eG;f/ dx;"n nfUg] Joj:yf ldnfOPsf] .
 cy{tGqdf s[lif If]qsf] of]ubfg a9fpg k+IfL, df5f, kmnk"mn / df}/Lkfng Joj;fosf] jLdf
lk|ldoddf d"No clej[l4 s/ 5'6 lbg] Joj:yf ldnfOPsf] .
 ;fj{hlgs oftfoftsf] ?kdf k|of]u x'g] ;j} k|sf/sf] 7"nf ljB'tLo ;jf/L ;fwgsf] k}7f/Ldf
nfUg] cGtMz'Ns k'/} 5'6 lbO{ Ps k|ltztdfq eG;f/ dx;"n nfUg] Joj:yf ul/Psf] .
 lghL k|of]usf ljB'tLo ;jf/L ;fwgsf] k}7f/Ldf cGtMz'Ns k'/} 5'6 lbO{ eG;f/ dx;"n bz
k|ltzt dfq nfUg] Joj:yf ul/Psf] .
 gful/ssf] :jf:Yo pkrf/ nfut sd ug{ / u'0f:t/Lo :jf:Yo ;]jf k|bfg ug{ g]kfn ;/sf/af6
dfGotf k|fKt :jf:Yo ;+:yfn] cfoft ug{] SofG;/, d'6' / lduf{}nf pkrf/ ;DjGwL pks/0fdf
d"No clej[l4 s/ k'/} 5'6 lbO{ eG;f/ dx;"n Ps k|ltzt dfq nfUg] Joj:yf ul/Psf] .
 j}b]lzs ;xof]udf ;+rflnt cfof]hgfn] cfoft ug{] dfn j:t'df Ps k|ltzt dfq eG;f/ dx;"n
nfUg] Joj:yf ul/Psf] .
s/ k|0ffnLsf] cfw'lgsLs/0fsf nflu ;"rgf k|ljlwsf] pkof]u
 @)&% ;fn;Dddf s/ e'QmfgL ljB'tLo dfWodaf6 ug{ ;Sg] u/L k"jf{wf/sf] ljsf; ul/g] tyf
cfly{s jif{ @)&#÷&$ af6 cfos/, d"No clej[l4 s/ / cGtz'Ns ljB'tLo k|0ffnLaf6 e'QmfgL
ug{] Joj:yf k|f/De ul/g] .
 eG;f/ hfFrkf;sf] j]edf cfwfl/t cflzs'8f k|0ffnLnfO{ yk bz d'Vo eG;f/ sfof{nodf lj:tf/
ul/g] .
 cGt/f{li6«o Jofkf/ ;xhLs/0fsf nflu ljB'tLo dfWodaf6 ;]jf k|jfx ug{ g]kfn /fli6«o Psåf/
k|0ffnLsf] k"jf{wf/ ljsf; u/L lj= ;+= @)&& b]lv ;+rfngdf Nofpg] .
 l8kf6{d]G6n :6f]/ / Joj;flos ;+/rgfdf /x]sf ;a} s/bftfn] clgjfo{?kdf ljB'tLo k|0ffnLaf6
aLhs hf/L ug{'kg{] Joj:yf ul/Psf] .
;+:yfut Ifdtf ljsf;sf] nflu /fh:j k|zf;gdf ;'b[9Ls/0f
 /fh:j k|zf;gsf] ;'wf/sf] nflu s]Gb|Lo /fh:j jf]8{ u7g u/L /fh:j k|zf;gsf ;+/rgf ;f]xL
cg'?k agfpg] sfo{qmd /x]sf] .
 eG;f/ sfof{nox?sf] cfw'lgsLs/0fsf] nflu Plss[t eG;f/ hfFr rf}sL lgdf{0fsf] sfo{nfO{ ult
lbg] / ofq' tyf dfnj:t'sf] hfFrkf;df ;xhLs/0fsf nflu k|d'v eG;f/ sfof{nox?df
cTofw'lgs PS;/] d]lzg h8fg ul/Psf] .
 /fh:j ;+sngnfO{ ;/n agfpg Psn /fh:j zLif{ssf] ;+efJotf cWoog u/L #% lhNnf /
ljb]z l:yt lgof]udf /fh:j Joj:yfkg ;"rgf k|0ffnLnfO{ lj:tf/ ul/Psf] .
s/sf b/x?
1=74 cfoft dx;'ntkm{ cfly{s jif{ @)&@÷&# df %, !), !%, @), #) / *) k|ltzt u/L 5 j6f b/x?
sfod /x]sf]df cfly{s jif{ @)&#÷&$ df s'g} klg b/df kl/jt{g ul/Pg . To:t}, cGtMz'Nstkm{
cfly{s jif{ @)&@÷&# df %, !), !%, #), #%, $), %), %% / ^) k|ltzt u/L gf} j6f b/x? sfod
/x]sf]df ;f] b/x?nfO{ cfly{s jif{ @)&#÷&$ df oyfjt\ sfod /flvof] .
tflnsf !=& M s/sf b/x?
zLif{s @)&@÷&# @)&#÷&$
!= k}7f/L dx;'n -k|ltztdf_ %, !), !%, @), #), *) %, !), !%, @), #), *)
@= lgsf;L dx;'n -k|ltztdf_ !), @)) !), @))
%, !), !%, #), #%, $), %, !), !%, #), #%, $),
#= cGtMz'Ns -k|ltztdf_ %), %%, ^) %), %%, ^)
$= d"No clej[l4 s/ -k|ltztdf_ !# k|ltzt !# k|ltzt
%= cfos/
-s_ cfos/ gnfUg] xb
-!_ JolQmsf] nflu ?= @,%),))). ?= #,)),))).
-@_ bDklQ jf kl/jf/sf] nflu ?=#)),))).– ?=$,)),))).–
-v_ cfos/sf] b/ -k|ltztdf_
-!_ /f]huf/Lsf] s/of]Uo cfosf] 5'6 ;Ldf;Dd ! k|ltzt ! k|ltzt
-@_ klxnf] ?= !)),))).–df !% k|ltzt !% k|ltzt
-#_ To;kl5 afFsL /sddf @% k|ltzt @% k|ltzt
-$_ ?= @% nfveGbf a9L cfodf nfUg]
@% k|ltzt s/df cltl/Qm $) k|ltzt $) k|ltzt
;+:yfut s/
-s_ skf]{/]6 v'b cfodf ;db/n]
-!_ a+}s, ljQ sDkgL nufot ljQLo ;+:yfx? #) k|ltzt #) k|ltzt
-@_ cGo @% k|ltzt @% k|ltzt
-v_ ;fem]bf/L kmd{ @% k|ltzt @% k|ltzt
3/hUuf axfn s/ !) k|ltzt !) k|ltzt
ldl6Ë eQf !% k|ltzt !% k|ltzt
sld;g !% k|ltzt !% k|ltzt
lr6\7f, pkxf/, k'/:sf/ @% k|ltzt @% k|ltzt
Aofh s/ % k|ltzt % k|ltzt
;+rosf]if tyf k]G;g % k|ltzt % k|ltzt
;/sf/L C0fkq % k|ltzt % k|ltzt
nfef+z s/ % k|ltzt % k|ltzt
;fj{hlgs ;+:yfgx?sf] l:ylt

1=75 g]kfn ;/sf/sf] k"0f{ jf cf+lzs :jfldTjdf ;+rflnt #( j6f ;fj{hlgs ;+:yfgx?sf] ljQLo l:ylt
ljZn]if0f ubf{ cfly{s jif{ @)&@÷&# df @# j6f ;+:yfgx?n] v'b gfkmf cfh{g u/]sf 5g\ eg] afFsL
!^ j6f
;+:yfgx? v'b tflnsf !=* M ;fj{hlgs ;+:yfgx?sf] cj:yf
gf]S;fgLdf
;+rfngdf /x]sf ?= s/f]8df j[l4b/ -k|ltzt_
5g\ . 2070/71 2071/72 2072/73 2071/72 2072/73
1=76 cfly{s jif{ ;/sf/sf] nufgL 22750 25612 27003 12.6 5.4
@)&!÷&@ df z]]o/ nufgL 11581 12616 13952 8.9 10.6
;+:yfgx?sf] v'b C0f nufgL 11168 12996 13051 16.4 0.4

gfkmf ?= #$ z]o/ wgL sf]if 10599 17338 20278 63.6 17.0
ca{ $! s/f]8 sf]ifdf Joj:yf gePsf] bfloTj 2702 2581 3234 -4.5 25.3
/x]sf]df cfly{s ;+rfng cfo 25782 27048 23351 4.9 -13.7
jif{ @)&@÷&#
df pQm gfkmf v'b gfkmf÷gf]S;fg 505 3441 3496 581.3 1.6
a9]/ #$ ca{ ;+lrt gfkmf÷gf]S;fg -2692 1320 3333 -149.0 152.5

;|f]tM ;fj{hlgs ;+:yfgx?sf] jflif{s l:ylt ;dLIff, cy{dGqfno, g]kfn ;/sf/ @)&@, @)&# / @)&$
(^ s/f]8 k'u]sf]
5 . g]kfn
cfon lgud -?= !( ca{ #^ s/f]8_, g]kfn b"/;~rf/ sDkgL -?= !# ca{ @& s/f]8_, g]kfn a}+s ln=
-?= @ ca{ ** s/f]8_, s[lif ljsf; a}+s -?= @ ca{ %# s/f]8_, /fli6«o jfl0fHo a}+s -?= @ ca{ #^
s/f]8_ / g]kfn gful/s p8\8og k|flws/0f -?= ! ca{ $@ s/f]8_ nufot cGo s]xL ;+:yfgx?
;d]t v'b gfkmfdf /x]sfn] ;fj{hlgs ;+:yfgx?sf] v'b gfkmf a9]sf] xf] .
1=77 cfly{s jif{ @)&@÷&# df ;fj{hlgs ;+:yfgx?sf] s'n z]o/wgL sf]if j[l4 x'g'sf ;fy} g]kfn
;/sf/sf] z]o/ tyf C0f nufgL ;d]t j[l4 ePsf] 5 . ;/sf/sf] nufgL cl3Nnf] jif{sf] t'ngfdf
%=$ k|ltztn] a9]sf] 5 .
1=78 ;fj{hlgs ;+:yfgx?af6 cfly{s jif{ @)&@÷&# df ;/sf/nfO{ ?= & ca{ *! s/f]8 nfef+z k|fKt
ePsf] 5 h'g ;/sf/L z]o/ nufgLsf] %=^ k|ltzt x'g cfpF5 . cl3Nnf] jif{ o:tf] nfef+z ?= ^ ca{
$^ s/f]8 k|fKt ePsf] lyof] . ;dLIff jif{df g]kfn b"/ ;~rf/ sDkgL ln=, cf}Bf]lus If]q Joj:yfkg
ln=, g]kfn :6s PS;r]~h ln=/ s[lif ljsf; a}+s ln= af6 g]kfn ;/sf/nfO{ nfef+z k|fKt ePsf] 5 .
1=79 ;fj{hlgs ;+:yfgx?sf] cfly{s jif{ @)&@÷&# df v'b ;+lrt gfkmf ?= ## ca{ ## s/f]8 /x]sf]
b]lvG5 . cl3Nnf] jif{ o:tf] gfkmf ?= !# ca{ @) s/f]8 /x]sf] lyof] .
1=80 d'gfkmf cfh{g ug]{ ;+:yfgx?dWo] klg clwsf+zsf] cfly{s cj:yf, Ifdtf pkof]u tyf sd{rf/L
pTkfbsTj ;Gtf]ifhgs /x]sf] b]lvFb}g . s]xL ;+:yfgx? 3f6fdf /x]sf / sltko ;+:yfgx?sf] v'b
;DklQ (Networth) C0ffTds ;d]t /x]sf] 5 . ;/sf/n] ;+:yfgx?df u/]sf] nufgLdf cToGt Go"g
/xg', n]vfk/LIf0f cBfjlws gx'g', hgzlStsf] rfk tLa| /xg', ;+:yfgx?n] 7"nf] dfqfdf pkbfg,
lgj[lQe/0f, sd{rf/L ;~rosf]if cflb ;'ljwfx?sf] sf]ifsf] Joj:yf gul/Psf] bfloTj (Unfunded
Liability) ;[hgf ug'{, 3f6fdf /x]sf ;+:yfgx?n] ;/sf/dfly lge{/tf a9fpFb} n}hfg', ;fj{hlgs
;+:yfg ;+rfngsf] :ki6 bL3{sfnLg gLltsf] cefj, Jofj;flos ;jn g]t[Tjsf] cefj, ;+:yfgx?sf]
cg'udg, lg/LIf0fsf] nflu :ki6 gLlt / ;+oGqsf] cefj /xg' cflb ;/sf/L ;+:yfgdf ljBdfg
r'gf}tLx? x'g\ .
1=81 ;fj{hlgs ;+:yfgdf sfo{/t sd{rf/Lx?nfO{ ;]jf lgj[Q ePkl5 pkbfg, lgj[Qe/0f, cf}ifwL pkrf/,
aLdf, ljbfsf] /sd h:tf ljleGg zLif{sx?af6 lbOg] ;'ljwfsf] sf/0f x/]s ;+:yfgsf] sf]ifdf Joj:yf
gul/Psf] bfloTjsf] c+z pNn]Vo /xg] u/]sf] 5 . cfly{s jif{ @)&@÷&# df pQm bfloTj @%=#
k|ltztn] a9]/ ?= #@ ca{ #$ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] bfloTj ?= @% ca{ *! s/f]8
/x]sf] lyof] .
df}lb|s tyf ljQLo l:ylt

df}lb|s l:ylt
1=82 cfly{s jif{ @)&#÷&$ df lj:t[t d'b|fk|bfo !%=% k|ltztn] a9]sf] 5 . cl3Nnf] jif{ pQm d'b|fk|bfo
!(=% k|ltztn] a9]sf] lyof] . ;dLIff jif{df ;+s'lrt d'b|fk|bfo !#=! k|ltztn] a9]sf] 5 . cl3Nnf]
jif{ o:tf] d'b|fk|bfo !*=% k|ltztn] a9]sf] lyof] .
1=83 ;dLIff jif{df rngrNtLdf /x]sf] d'b|f !)=% k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] d'b|f @!=#
k|ltztn] a9]sf] lyof] . cl3Nnf] jif{ !#=& k|ltztn] j[l4 ePsf] rNtL lgIf]k ;dLIff jif{df !*=!
k|ltztn] j[l4 ePsf] 5 .
1=84 ;dLIff jif{df v'b j}b]lzs ;DklQ -ljb]zL ljlgdo d"NofÍg gfkmf÷gf]S;fg ;dfof]lht_ ?= *@ ca{
!% s/f]8 -*=^ k|ltzt_ n]] a9]sf] 5 . cl3Nnf] jif{ pQm ;DklQ ?= !** ca{ (% s/f]8 -@%=#
k|ltzt_ n] a9]sf] lyof] . ;dLIff jif{df lgof{tsf] t'ngfdf cfoftdf pRr j[l4 ePsf]n] v'b j}b]lzs
;DklQsf] lj:tf/df sdL cfPsf] xf] .
1=85 cfly{s jif{ @)&#÷&$ df s'n cfGtl/s shf{ !(=$ k|ltztn] a9]sf] 5 . cl3Nnf] jif{{ pQm shf{
!*=@ k|ltztn] a9]sf] lyof] . ;dLIff jif{df o; a}+ssf] ;/sf/dflysf] v'b bfaL a9]sf]n] s'n
cfGtl/s shf{sf] j[l4b/ cl3Nnf] jif{eGbf s]xL j[l4 ePsf] xf] .
1=86 ;dLIff jif{df o; a}+ssf] g]kfn ;/sf/dflysf] v'b bfjL $%=( k|ltzt -?= $) ca{ #@ s/f]8_ n]
a9]]sf]] 5 . cl3Nnf] jif{ o:tf] bfjL #! k|ltztn] 36]sf]] lyof] . ;dLIff jif{df g]kfn ;/sf/sf]
cfGtl/s C0f kl/rfng j[l4 ePsf sf/0f o; a}+ssf] ;/sf/dflysf] v'b bfjL a9]sf] xf] . ;dLIff
jif{sf] cGTodf g]kfn /fi6« a}+sdf g]kfn ;/sf/sf] ?= !@& ca{ ^( s/f]8 gub df}Hbft /x]sf] lyof] .
1=87 ;dLIff jif{df df}lb|s If]qsf] lghL If]qdflysf] bfjL !* k|ltzt -?= #)$ ca{ *( s/f]8_ n] a9]sf]
5 . cl3Nnf] jif{ o:tf] bfjL @#=@ k|ltztn] a9]sf] lyof] . ;dLIff jif{sf] t];|f] qodf;af6 a}+s tyf
ljQLo ;+:yfx?sf] C0f kl/rfngdf cfPsf] ;d:ofsf sf/0f df}lb|s If]qsf] lghL If]qdflysf] bfjL
jflif{s nlIft @) k|ltzt eGbf sd /x]sf] xf] .
1=88 ;dLIff jif{df ;l~rt d'b|f @)=! k|ltztn] a9]sf]] 5 . cl3Nnf] jif{ o:tf] d'b|f $=^ k|ltztn] a9]]sf]
lyof] . ljsf; a}+s / ljQ sDkgLx?sf] lgIf]k 36]sf] ePtfklg jfl0fHo a}+s tyf cGo ;+:yfx?sf] o;
a}+sdf /x]sf] lgIf]k pNn]Vo a9]sf]n] ;l~rt d'b|fsf] j[l4b/ cl3Nnf] jif{eGbf pRr ePsf] xf] .
cGt/–a}+s sf/f]af/ / :yfoL t/ntf ;'ljwf pkof]usf] l:ylt
1=89 cfly{s jif{ @)&#÷&$ df jfl0fHo a}+sx?n] ?= !)^@ ca{ $ s/f]8 / cGo ljQLo ;+:yfx¿ -jfl0fHo
a}+sx?aLr afx]s_ n] ?= #*! ca{ @ s/f]8 a/fa/sf] cGt/–a}+s sf/f]af/ u/]sf 5g\ . cl3Nnf] jif{
jfl0fHo a}+sx? / cGo ljQLo ;+:yfx¿n] qmdzM ?= (^! ca{ &@ s/f]8 / ?= !@( ca{ ^ s/f]8
a/fa/sf] o:tf] sf/f]af/ u/]sf lyP . ;dLIff jif{df 6«]h/L ljn, ljsf; C0fkq tyf g]kfn /fi6« a}+s
C0fkqsf] lwtf]df a}+s tyf ljQLo ;+:yfx?n] clwstd % sfo{lbgsf nflu & k|ltzt Aofhb/
-a}+sb/_ df *( k6s u/L ?= ^@ ca{ #( s/f]8sf] :yfoL t/ntf ;'ljwf pkof]u u/]sf 5g\ .
cl3Nnf] jif{ a}+s tyf ljQLo ;+:yfx?n] ?= !$ ca{ # s/f]8sf] o:tf] ;'ljwf pkof]u u/]sf lyP .
tflnsf !=( M cGt/–a}s sf/f]af/ / :yfoL t/ntf ;'ljwf pkof]u

ljj/0f 2071/72 2072/73 2073/74
jfl0fHo a}+sx?sf] cGt/–a}+s sf/f]af/ -?= s/f]8df_ 37470.04 96171.72 106203.63
jfl0fHo a}+sx?sf] cGt/–a}+s sf/f]af/sf] Aofhb/ -k|ltztdf_* 1.01 0.69 0.64
cGo ljQLo ;+:yfx?sf]cGt/–a}+s sf/f]af/ jfl0fHo a}+sx?aLr afx]s 22690.88 12906.43 38101.70
-?= s/f]8df_
cGo ljQLo ;+:yfx¿sf]cGt/–a}+s sf/f]af/sf] Aofhb/ -k|ltztdf__* 3.89 3.25 4.47
:yfoL t/ntf ;'ljwf pkof]u -?= s/f]8df_ 1031.00 1403.00 6239.10
* c;f/ dlxgfsf] efl/t cf};t Aofhb/ .
t/ntf Joj:yfkg
1=90 g]kfn /fi6« a}+s v'nf ahf/ sf/f]af/ ljlgodfjnL, @)&! sf] clwgdf /xL a}lsË k|0ffnLdf ljBdfg
t/ntfsf] l:yltsf] cfwf/df v'nfahf/ sf/f]af/ ;+rfng ;ldltsf] lg0f{oadf]lhd cfjZostf
cg';f/sf pks/0fx? k|of]u u/L a}lsË k|0ffnLsf] t/ntfsf] Joj:yfkg ug]{ ul/Psf] 5 .
1=91 cfly{s jif{ @)&#÷&$ df a}lsË k|0ffnLdf t/ntf ptf/ r9fj ePsf sf/0f cfjZostf cg';f/
t/ntf k|jfx tyf k|zf]rg ug]{ pks/0fx?sf] k|of]u ul/Psf] 5 .
1=92 cfly{s jif{ @)&#÷&$ df v'nf ahf/ sf/f]af/dfkm{t\ ?= ^! ca{ t/ntf k|jfx ePsf] 5 . o;
cGtu{t l/kf] af]nsaf]n -Aofhb/ sl/8f]/ cGtu{tsf] ?= % ca{ $) s/f]8 ;lxt_ dfkm{t\ s'n ?= ##
ca{ @! s/f]8 / ;f]em} v/Lb af]nsaf]ndfkm{t\ ?= @& ca{ &( s/f]8 t/ntf k|jfx ePsf] 5 .
1=93 cfly{s jif{ @)&#÷&$ df v'nfahf/ sf/f]af/dfk{mt\ ?= !@$ ca{ $% s/f]8 t/ntf k|zf]rg ul/Psf]
5 . Aofhb/ sl/8f]/ cGtu{tsf] !$ lbg] lgIf]k af]nsaf]ndfk{mt\ ?= $# ca{ &% s/f]8, () lbg]
lgIf]k af]nsaf]ndfkm{t\ ?= !^ ca{ $% s/f]8 / l/e;{ l/kf]dfk{mt\ ?= ^$ ca{ @% s/f]8sf] k|zf]rg
ePsf] 5 . cl3Nnf] jif{df lgIf]k af]nsaf]n, l/e;{ l/kf] tyf ;f]em} laqmL af]n–saf]ndfk{mt\ qmdzM
?= @(& ca{ %) s/f]8, ?= @#% ca{ (% s/f]8 / ?= ( ca{ !) s/f]8 u/L hDdf ?= %$@ ca{ %%
s/f]8 t/ntf k|zf]rg ul/Psf] lyof] .
ljb]zL ljlgdo sf/f]af/
1=94 cfly{s jif{ @)&#÷&$ df o; a}+sn] ljb]zL ljlgdo ahf/ -jfl0fHo a}+sx?_ af6 cd]l/sL 8n/ $
ca{ !! s/f]8 v'b vl/b u/L ?= $#% ca{ *^ s/f]8 a/fa/sf] v'b t/ntf k|jfx u/]sf] 5 . cl3Nnf]
cfly{s jif{ ljb]zL ljlgdo ahf/af6 cd]l/sL 8n/ $ ca{ $% s/f]8 v'b vl/b u/L ?= $&! ca{
#% s/f]8 a/fa/sf v'b t/ntf k|jfx ePsf] lyof] . ;dLIff jif{df cd]l/sL 8n/ $ ca{ !@ s/f]8 /
o'/f] !@ s/f]8 laqmL u/L ?= $%! ca{ *( s/f]8 a/fa/sf] ef=?= vl/b ePsf] 5 . cl3Nnf] cfly{s
jif{ cd]l/sL 8n/ # ca{ $) s/f]8 / o'/f] @! s/f]8 laqmL u/L ?= #*% ca{ $& s/f]8 a/fa/sf]
ef=?= vl/b ePsf] lyof] .
tflnsf !=!) M ljb]zL ljlgdo sf/f]af/sf] l:ylt
-?= s/f]8df_
cfly{s jif{
ljj/0f
2071/72 2072/73 2073/74
!= cd]l/sL 8n/ vl/b 39785.54 47135.00 43585.86

!= cd]l/sL 8n/ laqmL 113.93 - -
#= v'b t/ntf k|jfx 39671.61 47135.00 43585.86
$=cd]l/sL 8n/ laqmL u/L ef=?= vl/b 34809.03 36039.09 43772.84
%= o'/f] laqmL u/L ef=?= vl/b - 2507.51 1416.22
cNksfnLg Aofhb/
1=95 @)&# c;f/sf] t'ngfdf @)&$ c;f/df (!–lbg] 6«]h/L ljn efl/t cf};t Aofhb/ a9]sf] 5 eg]
cGt/–a}+s sf/f]af/sf] efl/t cf};t Aofhb/ 36]sf] 5 . @)&# c;f/df (!–lbg] 6«]h/L ljnsf] efl/t
cf};t Aofhb/ )=)% k|ltzt /x]sf]df @)&$ c;f/df )=&! k|ltzt k'u]sf] 5 . To;}u/L, jfl0fHo
a}+sx?aLrsf] cGt/–a}+s sf/f]af/sf] efl/t cf};t Aofhb/ @)&# c;f/df )=^( k|ltzt /x]sf]df
@)&$ c;f/df )=^$ k|ltzt sfod /x]sf] 5 . cGo ljQLo ;+:yfx?aLrsf] cGt/–a}+s sf/f]af/sf]
efl/t cf};t Aofhb/ @)&# c;f/df #=@% k|ltzt /x]sf]df @)&$ c;f/df $=$& k|ltzt /x]sf]
5.
1=96 @)&$ c;f/df jfl0fHo a}+sx?sf] shf{ tyf lgIf]kaLrsf] efl/t cf};t Aofhb/ cGt/ %=!* k|ltzt
/x]sf] 5 . cl3Nnf] jif{sf] c;f/df o:tf] Aofhb/ cGt/ %=%* k|ltzt /x]sf] lyof] . To;}u/L, jfl0fHo
a}+sx?sf] cf};t cfwf/ Aofhb/ @)&# c;f/sf] ^=%$ k|ltztsf] t'ngfdf @)&$ c;f/df (=*(
k|ltzt sfod x'g cfPsf] 5 .
tflnsf !=!! M jfl0fHo a}+sx?sf] Aofhb/ cGt/ / cfwf/ Aofhb/
ljj/0f @)&@ c;f/ @)&# c;f/ @)&$ c;f/
efl/t cf};t Aofhb/ cGt/ 5.68 5.58 5.18
cf};t cfwf/ Aofhb/ 7.88 6.54 9.89
a}+s tyf ljQLo ;+:yfx?sf] ;fwgsf] ;|f]t tyf pkof]usf] l:ylt

jfl0fHo a}+s
1=97 cfly{s jif{ @)&#÷&$ df jfl0fHo a}+sx?sf] s'n ;DklQ÷bfloTj @)=^ k|ltzt -?=$$! ca{ *!
s/f]8_ n] j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf] ;DklQ÷bfloTj @@=! k|ltzt -?= #*& ca{ $(
s/f]8_ n] a9]sf] lyof] .
1=98 cfly{s jif{ @)&#÷&$ df jfl0fHo a}+sx?sf] s'n lgIf]k kl/rfng !*=^ k|ltzt -?= #@^ ca{ (^
s/f]8_ n] j[l4 eO{ @)&$ c;f/ d;fGtdf ?= @)*) ca{ #( s/f]8 k'u]sf] 5 . cl3Nnf] jif{
jfl0fHo a}+sx?sf] s'n lgIf]k kl/rfng @)=& k|ltzt -?= #)) ca{ ^* s/f]8_ n] a9]sf] lyof] .
;dLIff jif{df jfl0fHo a}+sx?sf] rNtL, art tyf d'2tL lgIf]k bfloTj qmdzM (=% k|ltzt, )=^
k|ltzt / ^*=@ k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf] lgIf]k bfloTjx?sf] j[l4b/ qmdzM
!^=$ k|ltzt, @$=( k|ltzt / @%=$ k|ltzt /x]sf] lyof] .
1=99 ljQLo ;fwgsf] pkof]utkm{ jfl0fHo a}+sx?sf] shf{ tyf nufgL ;dLIff jif{df @#=% k|ltzt
-?= #&% ca{ !( s/f]8_ n] j[l4 eO{ @)&$ c;f/ d;fGtdf ?= !(&) ca{ !@ s/f]8 k'u]sf] 5 .
cl3Nnf] jif{ oL a}+sx?sf] shf{ tyf nufgL @%=( k|ltztn] a9]sf] lyof] . ;dLIff jif{df jfl0fHo
a}+sx?af6 lghL If]qdf k|jflxt shf{ @%=) k|ltzt -?= #$! ca{ &! s/f]8_ n] a9]sf] 5 . cl3Nnf]
jif{ o:tf] shf{ @^=% k|ltzt -?= @*^ ca{ &$ s/f]8_ n] a9]sf] lyof] . @)&$ c;f/ d;fGtdf
jfl0fHo a}+sx?af6 lghL If]qtk{m k|jflxt s'n shf{sf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft &%=*
k|ltzt /x]sf] 5 .
1=100 ;dLIff jif{df lghL If]qtkm{sf] shf{dWo] pTkfbgd"ns If]qtkm{sf] shf{ !#=% k|ltzt -?= #& ca{
^$ s/f]8_ n] a9]sf] 5 . cl3Nnf] jif{ pQm If]qtkm{sf] shf{ !^=! k|ltztn] a9]sf] lyof] . pTkfbg
If]qtk{m vfB pTkfbg, l;d]G6, ljljw pTkfbg, Log and Timber Production / Furniture, k]o kbfy{
/ 9'+uf, df6f] tyf lzzfhGo pTkfbgdf shf{ k|jfxsf] lj:tf/ pRr /x]sf] 5 . ;dLIff jif{df vfB
pTkfbgtkm{sf] shf{ !%=& k|ltzt -?= ( ca{ # s/f]8_ n] a9]sf] 5 eg] l;d]G6 pTkfbg @# k|ltzt
-?= * ca{ &^ s/f]8_ n] a9]sf] 5 . To;}u/L, ljljw pTkfbg !%=$ k|ltzt -?= $ ca{ ** s/f]8_,
Log and Timber Production/Furniture @%=$ k|ltzt -?= @ ca{ *) s/f]8_, k]o kbfy{ !(=$
k|ltzt -?=@ ca{ %) s/f]8_ / 9'+uf, df6f] tyf lzzfhGo pTkfbgtkm{sf] shf{ #*=( k|ltzt -?=@
ca{ ## s/f]8_ n]] a9]sf] 5 . ;dLIff jif{df s[lif tyf jghGo pTkfbg tkm{sf] shf{ eg] $=&
k|ltztn] 36]sf] 5 . ut jif{ pQm If]qtkm{sf] shf{ #%=( k|ltztn] a9]sf] lyof] .
1=101 ;dLIff jif{df jfl0fHo a}+sx?n] ;/sf/L C0fkqdf u/]sf] nufgL !$=& k|ltzt -?= @^ ca{ !)
s/f]8_ n] a9]/ @)&$ c;f/ d;fGtdf ?= @)# ca{ ^ s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ pQm
nufgL ?= $) ca{ ^) s/f]8 n] a9]sf] lyof] .
1=102 @)&$ c;f/ d;fGtdf jfl0fHo a}+sx?sf] t/n ;DklQ -;/sf/L C0fkqdf ul/Psf] nufgL ;lxt_
?= %(* ca{ ^( s/f]8 /x]sf] 5 . o:tf] ;DklQ s'n lgIf]ksf] @*=* k|ltzt x'g cfpF5 . cl3Nnf]
jif{ klg pQm cg'kft @*=* k|ltzt /x]sf] lyof] . t/n ;DklQsf c+zx?dWo] t/n sf]if ;dLIff
cjlwdf @)=% k|ltztn] a9]sf] 5 . jfl0fHo a}+sx?sf] ljb]zL a}+s df}Hbft )=& k|ltzt -?=! ca{_
n] 36]/ @)&$ c;f/ d;fGtdf ?= !$$ ca{ %^ s/f]8 sfod ePsf] 5 eg] g]kfn /fi6« a}+sdf
/x]sf] df}Hbft $$=# k|ltzt -?= %( ca{ &! s/f]8_ n] j[l4 eO{ ?= !($ ca{ $# s/f]8 k'u]sf] 5 .
ljsf; a}+s
1=103 ;dLIff jif{df ljsf; a}+sx?sf] s'n ;DklQ÷bfloTj !^ k|ltzt -?= %# ca{ @# s/f]8_ n] 36]/
@)&$ c;f/ d;fGtdf ?= @&* ca{ $^ s/f]8 sfod ePsf] 5 . ;fwg kl/rfngsf] k|d'v ;|f]tsf]
?kdf /x]sf] s'n lgIf]k ;dLIff jif{df !&=* k|ltzt -?= $& ca{ *& s/f]8_ n] 36]/ ?= @@! ca{ #
s/f]8 /x]sf] 5 . @)&$ c;f/ d;fGtdf ljsf; a}+sx?sf] t/n ;DklQ -;/sf/L C0fkqdf ul/Psf]
nufgL ;lxt_ ?= @% ca{ *( s/f]8 /x]sf] 5 . o:tf] ;DklQ s'n lgIf]ksf] !!=& k|ltzt x'g
cfpF5 . cl3Nnf] jif{ pQm cg'kft !)=@ k|ltzt /x]sf] lyof] . t/n ;DklQsf c+zx?dWo] ;dLIff
jif{df t/n sf]if !# k|ltztn] 36]/ ?= !( ca{ * s/f]8 sfod ePsf] 5 .
1=104 ;dLIff jif{df ljsf; a}+sx?sf] shf{ tyf nufgL !$=^ k|ltzt -?= $@ ca{ () s/f]8_ n] 36]/
@)&$ c;f/ d;fGtdf ?= @%! ca{ *) s/f]8 k'u]sf] 5 . cl3Nnf] jif{ shf{ tyf nufgL !^=@
k|ltztn] a9]sf] lyof] . shf{ tyf nufgLsf c+zx?dWo] lghL If]qdflysf] bfjL !#=& k|ltztn] 36]/
@)&$ c;f/ d;fGtdf ?= @)) ca{ &$ s/f]8 k'u]sf] 5, h'g s'n ufx{:Yo pTkfbgsf] &=& k|ltzt
x'g cfpF5 . . ;dLIff jif{df ljsf; a}+sx? jfl0fHo a}+sx?;Fu dh{/÷k|flKt x'g] qmd a9]sf] sf/0f
ljsf; a}+sx?sf] s'n ;DklQ÷bfloTj, lgIf]k kl/rfng tyf shf{ Pjd\ nufgLdf sdL cfPsf] xf] .
ljQ sDkgL
1=105 ;dLIff jif{df ljQ sDkgLx?sf] s'n ;DklQ÷bfloTj !(=! k|ltzt -?= !* ca{ () s/f]8_ n] 36L
@)&$ c;f/ d;fGtdf ?= *) ca{ ^ s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf] ;DklQ÷bfloTj
%=* k|ltztn] 36]/ (* ca{ (^ s/f]8 sfod ePsf] lyof] . ;fwg kl/rfngsf] k|d'v ;|f]tsf] ?kdf
/x]sf] lgIf]k kl/rfng ;dLIff jif{df !&=( k|ltzt -?= !! ca{ @^ s/f]8_ n] sdL cfO{{ @)&$
c;f/ d;fGtdf ?= %! ca{ && s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ oL sDkgLx?sf] lgIf]k
kl/rfngdf !@ k|ltztn] sdL cfPsf]] lyof] . @)&$ c;f/ d;fGtdf ljQ sDkgLx?sf] t/n
;DklQ -;/sf/L C0fkqdf ul/Psf] nufgL ;lxt_ ?= !) ca{ /x]sf] 5 . o:tf] ;DklQ s'n lgIf]ksf]
!(=#@ k|ltzt x'g cfpF5 . cl3Nnf] jif{ pQm cg'kft !^=^ k|ltzt /x]sf] lyof] . t/n ;DklQsf
c+zx?dWo] t/n sf]if ;dLIff cjlwdf (=^ k|ltztn] 36L @)&$ c;f/ d;fGtdf ?= % ca{ (*
s/f]8 sfod ePsf] 5 .
1=106 ;dLIff jif{df ljQ sDkgLx?sf] shf{ tyf nufgL !&=# k|ltzt -?= !% ca{ @& s/f]8_ n] 36L
@)&$ c;f/ d;fGtdf ?= &@ ca{ (( s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ oL sDkgLx?sf] shf{
tyf nufgL %=* k|ltztn] 36]sf] lyof] . shf{ tyf nufgLsf c+zx?dWo] lghL If]qdflysf] bfjL
!#=# k|ltztn] 36L @)&$ c;f/ d;fGtdf ?= $( ca{ @* s/f]8 /x]sf] 5, h'g s'n ufx{:Yo
pTkfbgsf] !=( k|ltzt x'g cfpF5 . ;dLIff jif{df jfl0fHo a}+s / ljsf; a}+sx?;Fu dh{/÷k|flKt
x'g] qmd a9]sf] sf/0f ljQ sDkgLx?sf] s'n ;DklQ÷bfloTj, lgIf]k kl/rfng tyf shf{ Pjd\
nufgLdf sdL cfPsf] xf] .
n3' ljQ ;+:yf

1=107 @)&$ c;f/ d;fGtdf o; a}+saf6 æ3Æ ju{sf] ljQLo ;+:yfsf] ?kdf Ohfhtkq k|fKt n3'ljQsf]
sf/f]af/ ug]{ ;+:yfx?sf] ;+Vof %# /x]sf] 5 . oL dWo] u|fdL0f a}+lsË k4lt cg'z/0fstf{ $( /x]sf
5g\ eg] $ j6f ;+:yfn] n3'ljQ ;DaGwL yf]s shf{sf] sf/f]af/ ub}{ cfPsf 5g\ .
1=108 n3'ljQ ;DaGwL sf/f]af/ ug]{ æ3Æ ju{sf ljQLo ;+:yfx¿sf] s'n ;DklQ÷bfloTj ##=* k|ltztn]
j[l4 eO{ @)&$ c;f/ d;fGtdf ?= !@* ca{ ! s/f]8 k'u]sf] 5 . To;}u/L, oL ;+:yfx¿sf] s'n
lgIf]k tyf ;fk6L qmdzM ?= #$ ca{ $) s/f]8 / ?= ^^ ca{ (% s/f]8 k'u]sf] 5 eg] s'n shf{
tyf nufgL qmdzM ?= !)^ ca{ %@ s/f]8 tyf ?= @ ca{ &% s/f]8 k'u]sf] 5 .
;Lldt a}+lsË sf/f]af/ ug{ Ohfhtk|fKt ;xsf/L ;+:yfx?
1=109 ;xsf/L P]g, @)$* cGt/ut :yfkgf eO{ o; a}saf6 ;Lldt a}+lsË sf/f]af/ ug{ Ohfhtk|fKt
u/]sf ;xsf/L ;+:yfx¿n] g]kfn /fi6« a}+såf/f hf/L ul/Psf] lgb]{zgsf] cwLgdf /xL ;Lldt a}+lsË
sf/f]af/ ub}{ cfPsf 5g\ . @)&# c;f/ d;fGtdf o:tf ;+:yfx¿sf] ;+Vof /fli6«o ;xsf/L ljsf;
a}+s ;d]t u/L hDdf !^ /x]sf]df g]kfn ;xsf/L ljQLo ;+:yf ln=sf] ljQLo sf/f]af/ ug]{
Ohfhtkq /2 ul/Psfn] @)&$ c;f/ d;fGtdf o:tf ;+:yfx¿sf] ;+Vof !% sfod ePsf] 5 .
@)&# c;f/ d;fGtdf oL ;+:yfx¿sf] s'n ;DklQ÷bfloTj ¿= #@ ca{ %@ s/f]8 /x]sf]df @)&$
c;f/ d;fGtsf] ckl/is[t ljQLo ljj/0f cg';f/ oL ;+:yfx¿sf] ¿= ## ca{ * s/f]8 k'u]sf] 5 .
o;}u/L, @)&# c;f/ d;fGt;Dddf oL ;+:yfx¿sf] lgIf]k ;+sng ¿ @% ca{ $@ s/f]8 /x]sf]df
@)&$ c;f/ d;fGt;Dddsf] ckl/is[t ljQLo ljj/0f cg';f/ oL ;+:yfx¿sf] lgIf]k ;+sng ¿ @%
ca{ $) s/f]8 /x]sf]] 5 . To:t}, @)&# c;f/ d;fGt;Dddf oL ;+:yfx¿sf] shf{ tyf ;fk6L ¿=
@) ca{ !* s/f]8 /x]sf]df @)&$ c;f/ d;fGt;Dddsf] ckl/is[t ljQLo ljj/0f cg';f/ oL
;+:yfx¿sf] shf{ tyf ;fk6L ¿= @! ca{ #& s/f]8 k'u]sf] 5 . @)&$ c;f/ d;fGt;Dddsf]
ckl/is[t ljQLo ljj/0f cg';f/ oL ;+:yfx¿n] ;/sf/L lwtf]kq, d'2tL vftf / cGodf u/L ¿= $
ca{ % s/f]8 nufgL u/]sf 5g\ .
ljQLo dWo:ytfsf] sf/f]af/ ug{ Ohfht k|fKt u}/–;/sf/L ;+:yfx¿
1=110 ;+:yf btf{ P]g, @)#$ cGtu{t :yfkgf eO{ ljQLo dWo:ytfsf] sfd ug]{ ;+:yf ;DaGwL P]g, @)%%
sf] k|fjwfg cg';f/ @)&$ c;f/ d;fGt;Dddf g]kfn /fi6« a}saf6 ;Lldt a}+lsË sf/f]af/ ug{
Ohfhtkq k|fKt u}/–;/sf/L ;+:yfx¿sf] ;+Vof @% /x]sf] 5 . @)&$ c;f/ d;fGt;Dd oL
;+:yfx?sf] s'n ;fwg÷pkof]u ?= !# ca{ %@ s/f]8 /x]sf] 5 .
aLdf sDkgL
1=111 @)&$ c;f/ d;fGtdf !) hLjg, !& lghL{jg / ! k'g/aLdf sDkgL sfo{/t 5g\ . aLdf
;ldltaf6 k|fKt tYofÍ cg';f/ aLdf sDkgLx?sf] s'n ;DklQ÷bfloTj @)&# c;f/ d;fGtdf ?=
!%* ca{ @$ s/f]8 /x]sf]df @)&$ c;f/ d;fGtdf !&=% k|ltztn] j[l4 eO{ ?= !*% ca{ *(
s/f]8 k'u]sf] 5 .
sd{rf/L ;~ro sf]if
1=112 sd{rf/L ;~ro sf]ifaf6 k|fKt tYofÍ cg';f/ pQm sf]ifsf] ;DklQ÷bfloTj !!=* k|ltztn] j[l4 eO{
@)&$ c;f/ d;fGtdf ?= @%! ca{ @* s/f]8 k'u]sf] 5 . cl3Nnf] jif{ pQm /sd ?= @@$ ca{ *%
s/f]8 /x]sf] lyof] . ;+rostf{x?sf] ;l~rt /sd @)&# c;f/df ?= @!& ca{ ($ s/f]8 /x]sf]df
@)&$ c;f/ d;fGtdf !@ k|ltztn] j[l4 eO{ ?= @$$ ca{ !% s/f]8 k'u]sf] 5 .
gful/s nufgL sf]if
1=113 gful/s nufgL sf]ifaf6 k|fKt tYofÍ cg';f/ pQm sf]ifsf] ;DklQ÷bfloTj !(=$ k|ltztn] j[l4 eO{
@)&$ c;f/ d;fGtdf ?= (( ca{ !) s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] ;DklQ÷bfloTj ?= *#
ca{ ! s/f]8 /x]sf] lyof] . o; sf]ifsf] bfloTjtkm{ pNn]Vo c+z cf]u6\g] sf]if ;+sng cl3Nnf] jif{
?= *) ca{ !^ s/f]8 /x]sf]df @)&$ c;f/ d;fGtdf !^=& k|ltztn] j[l4 eO{ ?= (# ca{ %%
s/f]8 k'u]sf] 5 . ;DklQtk{m, shf{ tyf ;fk6L cl3Nnf] jif{ ?= !# ca{ ^! s/f]8 /x]sf]df @)&$
c;f/ d;fGtdf ^(=* k|ltztn] j[l4 eO{ ?= @# ca{ !! s/f]8 k'u]sf] 5 .
x'nfs art a}+s
1=114 g]kfn ;/sf/, x'nfs ;]jf ljefuåf/f ;+rflnt x'nfs art a}+saf6 lgIf]k ;+sng ug]{ :jLs[lt
kfPsf !!& sfof{nox?dWo] ^* j6f sfof{nox?n] dfq lgIf]k ;+sng u/]sf 5g\ . @)&$ c;f/
d;fGtdf x'nfs art a}+ssf] s'n lgIf]k ?= @ ca{ !! s/f]8 tyf shf{ nufgL ?= ^% s/f]8 &*
nfv /x]sf] 5 .
tflnsf !=!@ M x'nfs art a}+ssf] sf/f]af/ ljj/0f
ljj/0f @)&@ c;f/ @)&# c;f/ @)&$ c;f/
lgIf]k ;+sng ug{ :jLs[lt kfPsf sfof{nox?sf] ;+Vof !!& !!& !!&
lgIf]k ;+sng u/]sf sfof{nox?sf] ;+Vof 68 68 68
nufgL u/]sf sfof{nox?sf] ;+Vof 59 59 59
s'n vftf ;+Vof 63661 63963 69695
s'n lgIf]k -?= s/f]8df_ 178=5 293=0 211=43
nufgLdf /lx/x]sf] /sd -?= s/f]8df_ 49=02 32=86 65=78
;|f]tM g]kfn ;/sf/, s]Gb|Lo wgfb]z sfof{no
lgIf]k tyf shf{ ;'/If0f sf]if
1=115 lgIf]k tyf shf{ ;'/If0f sf]ifn] k|fyldstf–k|fKt If]q nufot kz'wg ;'/If0f, t/sf/L afnL ;'/If0f,
j}b]lzs /f]huf/ shf{ ;'/If0f, n3' tyf ljkGg ju{ shf{ ;'/If0f / ;fgf tyf demf}nf pBd shf{
;'/If0f ug]{ sfo{x? ub}{ cfPsf] 5 . o; sf]ifn] @)&$ c;f/ d;fGt;Dddf ?= ^ ca{ #) s/f]8
shf{ / ?= #*! ca{ ** s/f]8 lgIf]k ;'/If0f u/]sf] 5 -tflnsf !=!#_ .
tflnsf !=!# M lgIf]k tyf shf{ ;'/If0f sf]ifsf] sf/f]af/ ljj/0f

ljj/0f @)&# c;f/ @)&$ c;f/ k|ltzt kl/jt{g
s'n lgIf]k ;'/If0f /sd -?= s/f]8df_ 33904 38188 12.6
shf{ ;'/If0f /sd -?= s/f]8df_ 294 630 114.2
;|f]tM lgIf]k tyf shf{ ;'/If0f sf]if
shf{ ;"rgf s]Gb| lnld6]8

1=116 shf{ ;"rgf s]Gb| lnld6]8af6 k|fKt ljj/0f cg';f/ @)&# c;f/ d;fGt;Dddf sfnf];"rLdf
;"rLs[t C0fLx?sf] ;+Vof $,&() /x]sf]df @)&$ c;f/ d;fGt;Dddf o:tf]] ;+Vof %,@%@ k'u]sf]
5.
ljQLo ;+/rgf
1=117 @)&$ c;f/ d;fGtdf a}+s tyf ljQLo ;+:yfx?sf] s'n ;DklQ÷bfloTj ;+/rgfdf g]kfn /fi6«
a}+ssf] c+z @@=# k|ltzt /x]sf] 5 . To;}u/L, s'n ;DklQ÷ bfloTjdf jfl0fHo a}+sx?sf] c+z %$=(
k|ltzt, ljsf; a}+sx?sf] c+z %=( k|ltzt, ljQ sDkgLx?sf] c+z !=& k|ltzt, sd{rf/L ;~ro
sf]ifsf] c+z %=# k|ltzt, gful/s nufgL sf]ifsf] c+z @=! k|ltzt / aLdf sDkgLx?sf] c+z $=)
k|ltzt /x]sf] 5 .
1=118 @)&$ c;f/ d;fGtdf a}+lsË If]q / ;Demf}tfd"ns art kl/rfng ug]{ ;+:yfx?sf] s'n
;DklQ÷bfloTjsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft !*! k|ltzt /x]sf] 5 .
ljQLo lj:tf/
rf6{M !=* M g]kfnsf] ljQLo k|0ffnLdf a}+s tyf
1=119 g]kfn /fi6« a}+saf6 Ohfhtkq ljQLo ;+:yfx?sf] c+z @)&$ c;f/
k|fKt a}+s tyf ljQLo ;+:yfx? - 2.10 4.00
;Lldt a}+lsª sf/f]af/ ug]{ 5.30 1.70
;xsf/L tyf u}/–;/sf/L ;+:yfx? 5.90
22.30
;d]t_ sf] ;+Vof @)&# c;f/

d;fGtdf @!( /x]sf]df @)&$
54.39
c;f/ d;fGtdf !** k'u]sf] 5 .
a}+s tyf ljQLo ;+:yfx? Ps–
cfk;df ufEg]÷ufleg] ;DaGwL
lgodfjnL, @)^* hf/L ePkl5 g]kfn /fi6« a}+s jfl0fHo a}+sx?
a}+s tyf ljQLo ;+:yfx? Ps ljsf; a} s
+ x? ljQ sDkgLx?
sd{rf/L ;+rosf]if gful/s nufgL sf]if
cfk;df dh{/÷k|flKt eO{ s'n jLdf sDkgLx?
;+Vof cl3Nnf] jif{sf] t'ngfdf
s]xL sd /x]sf] xf] . @)&$ c;f/ d;fGtdf jfl0fHo a}+sx?sf] ;+Vof @*, ljsf; a}+sx?sf] $),
ljQ sDkgLx?sf] @* / n3'ljQ ;+:yfx?sf] ;+Vof %# /x]sf] 5 .
1=120 @)&# c;f/ d;fGtdf jfl0fHo a}+s, ljsf; a}+s tyf ljQ sDkgLx?sf] s'n lgIf]k vftf ;+Vof
sl/a ! s/f]8 ^* nfv #^ xhf/ / C0fL ;+Vof sl/a !) nfv (& xhf/ /x]sf]df @)&$ c;f/
d;fGtdf lgIf]k vftf ;+Vof sl/a ! s/f]8 (& nfv %$ xhf/ / C0fL ;+Vof sl/a !@ nfv !^
xhf/ k'u]sf] 5 . To;}u/L, @)&$ c;f/ d;fGtdf n3'ljQ ;+:yfx?df sl/a @# nfv ^( xhf/
artstf{ / !% nfv &^ xhf/ C0fL ;+Vof k'u]sf 5g\ . oL n3'ljQ ;+:yfx?n] &% lhNnfdf ;]jf
k'¥ofPsf 5g\ .
1=121 @)&$ c;f/ d;fGtdf g]kfn /fi6« a}saf6 Ohfhtkq k|fKt ;Lldt a}+lsË sf/f]Aff/ ug{]
u}/–;/sf/L ;+:yfx¿sf] ;+Vof @% tyf ;xsf/L ;+:yfx?sf] ;+Vof !$ /x]sf] 5 . cl3Nnf] jif{ o:tf
;+:yfx¿sf] ;+Vof qmdzM @% / !% /x]sf] lyof] .
1=122 @)&$ c;f/ d;fGtdf !(* a}+s tyf ljQLo ;+:yfx? -g]kfn /fi6« a}+saf6 Ohfhtkq k|fKt !**
/ !) j6f cGo_, @* aLdf sDkgLx? tyf sd{rf/L ;+rosf]if, gful/s nufgL sf]if / x'nfs art
a}+s ;d]t u/L] s'n @@( a}+s tyf ljQLo ;+:yfx? ;+rfngdf /x]sf 5g\ . cl3Nnf] jif{ o:tf @%^
;+:yfx¿ ;+rfngdf /x]sf lyP .
tflnsf !=!$ M a}+s tyf ljQLo ;+:yfx?sf] ;+Vof
a}+s tyf ljQLo ;+:yfx? @)&@ c;f/ d;fGt @)&# c;f/ d;fGt @)&$ c;f/ d;fGt
jfl0fHo a}+s #) @* @*
ljsf; a}+s &^ ^& $)
ljQ sDkgL $* $@ @*
n3'ljQ sf/f]af/ ug]{ ;+:yfx? #( $@ %#
g]kfn /fi6« a}+saf6 Ohfhtkq–k|fKt ;xsf/L !% !% !$
;+:yfx? -;Lldt a}+lsª sf/f]af/ ug]{_
g]kfn /fi6« a}+saf6 Ohfhtkq–k|fKt u}/–;/sf/L @& @% @%
;+:yfx? -;Lldt a}+lsª sf/f]af/ ug]{_
g]kfn /fi6« a}+saf6 a}lsË sf/f]af/ ug{ Ohfhtkq– @#% @!( !**
k|fKt ;+:yfx?
cGo ;+:yfx?* * * !)
aLdf sDkgL @^ @^ @*
sd{rf/L ;+ro sf]if ! ! !
gful/s nufgL sf]if ! ! !
x'nfs art a}+s ! ! !
hDdf @&@ @%^ @@(
* /fli6«o ;xsf/L a}+s ln=, >L d;/]s a}+s kL=P;=;L / hnljB't nufgL tyf ljsf; sDkgL ln= tyf xfo/kr]{h sf/f]af/ ug]{
k|of]hgsf] nflu Ohfhtk|ffKt ;+:yfx? ;d]t .
lwtf]kq ahf/
1=123 cfly{s jif{ @)&#÷&$ df lwtf]kq ahf/ sf/f]af/df s]xL x|f; cfPsf] 5 . g]K;] ;"rsfÍdf jflif{s
ljGb'ut cfwf/df &=( k|ltztn] x|f; cfO{ @)&$ c;f/ d;fGtdf !%*@=& ljGb'df em/]sf] 5 . pQm
;"rsfÍ cl3Nnf] jif{ &*=& k|ltztn] j[l4 eO{ @)&# c;f/ d;fGtdf !,&!*=@ ljGb' sfod ePsf]
lyof] . To;}u/L, @)&# c;f/ d;fGtdf #^(=! ljGb'df /x]sf] g]K;] ;]lG;l6e ;"rsfÍdf ;d]t *=(
k|ltztn] x|f; cfO{ @)&$ c;f/ d;fGtdf ##^=) ljGb' sfod ePsf] 5 . g]K;] ˆnf]6 ;"rsfÍdf
klg @)&# c;f/ d;fGtsf] !@%=$ ljGb''af6 @)&$ c;f/ d;fGtdf &=$ k|ltztn] x|f; cfO{
!!^=! ljGb'df Efm/]sf] 5 .
1=124 ;dLIff jif{df lwtf]kq ahf/ sf/f]af/ /sd eg] a9]sf] 5 . cl3Nnf] jif{sf] ?= !^# ca{ (^ s/f]8sf]
t'ngfdf @$=( k|ltztn] j[l4 eO{ ;dLIff jif{df ?= @)$ ca{ &( s/f]8 a/fa/sf]] lwtf]kq sf/f]af/
ePsf] 5 .
1=125 @)&$ c;f/ d;fGtdf ahf/ k"+FhLs/0f jflif{s ljGb'ut cfwf/df !=* k|ltztn] x|f; cfO{
?= !*%^ ca{ *# s/f]8df ;Lldt ePsf] 5 . o; cg';f/ @)&$ c;f/ d;fGtdf ahf/
k"+FhLs/0fsf] s'n ufx{:Yo pTkfbg;+Fusf] cg'kft &!=$ k|ltzt /x]sf] 5 . @)&# c;f/ d;fGtdf
o:tf] cg'kft *$=! k|ltzt /x]sf] lyof] . ;dLIff jif{sf] ahf/ k"+FhLs/0fdf a}+s tyf ljQLo
;+:yfx? -aLdf sDkgL ;d]t_ sf] c+z *%=$ k|ltzt, hnljB't\ If]qsf] $=@ k|ltzt, pTkfbg tyf
k|zf]wg If]qsf] @=# k|ltzt, xf]6nsf] !=^ k|ltzt, Jofkfl/s ;+:yfsf] )=! k|ltzt / cGosf] ^=%
k|ltzt /x]sf] 5 .
1=126 g]kfn :6s PS;r]Gh lnld6]8df ;"rLs[t sDkgLx¿sf] z]o/ r'Qmf d"No cfly{s jif{ @)&#÷&$ df
$!=( k|ltztn] j[l4 eO{ ?= @*( ca{ %( s/f]8 k'u]sf] 5 . cfly{s jif{ @)&#÷&$ df ?= $ ca{
^& s/f]8 a/fa/sf] ;fwf/0f z]o/, ?= @( ca{ ^$ s/f]8 a/fa/sf] xsk|b z]o/, ?= #^ ca{ $@
s/f]8 a/fa/sf] af]g; z]o/, ?= ^@ ca{ a/fa/sf] ;/sf/L C0fkq / ?= ! ca{ @% s/f]8 a/fa/sf]
cGo u/L s'n ?= !## ca{ (* s/f]8 a/fa/sf] yk lwtf]kq ;"rLs[t ePsf 5g\ .
1=127 g]kfn :6s PS;r]Gh lnld6]8df ;"rLs[t rf6{ !=( M g]K;] ;"rsfÍ, c;f/ d;fGt
sDkgLx¿sf] ;+Vof @)&$ c;f/
d;fGt;Dddf @)* /x]sf] 5 . @)&# c;f/ 2000
d;fGtdf o:tf] ;+Vof @#) /x]sf] lyof] . s]xL 1500
a}+s tyf ljQLo ;+:yfx? Ps cfk;df dh{
ePsf sf/0f ;"rLs[t sDkgLx?sf] ;+Vof 1000
36\g uPsf] xf] . ;"rLs[t sDkgLx¿dWo] !^%
j6f a}+s tyf ljQLo ;+:yf -aLdf sDkgL 500
;d]t_ /x]sf 5g\ eg] !* j6f pTkfbg /
k|zf]wg pBf]u, !$ j6f hnljB't\ sDkgL, 0
$÷$ j6f xf]6n tyf Jofkfl/s ;+:yf / # 2069 2070 2071 2072 2073 2074
j6f cGo ;d"xsf /x]sf 5g\ .
tflnsf ! M ljZjsf] cfly{s j[l4, d"No tyf Jofkf/

-jflif{s k|ltzt kl/jt{g_
k|If]k0f
2015 2016
2017 2018
ljZj pTkfbg 3.4 3.2 3.6 3.7

ljsl;t cy{tGq 2.2 1.7 2.2 2.0
cd]l/sf 2.9 1.5 2.2 2.3
o"/f] If]q 2.0 1.8 2.1 1.9
hfkfg 1.1 1.0 1.5 0.7
pbLodfg tyf ljsf;f]Gd'v cy{tGq 4.3 4.3 4.6 4.9
pbLodfg tyf ljsf;f]Gd'v Plzof 6.8 6.4 6.5 6.5
rLg 6.9 6.7 6.8 6.5
ef/t 8.0 7.1 6.7 7.4
j:t'sf] d"No
OGwg (Fuel) -47.2 -15.7 17.4 -0.2
u}/–OGwg (Non-fuel) -17.5 -1.8 7.1 0.5
pkef]Qmf d"No
ljsl;t b]z 0.3 0.8 1.7 1.7
pbLodfg tyf ljsf;f]Gd'v b]zx? 4.7 4.3 4.2 4.4
ljZj Jofkf/ -j:t' tyf ;]jf_ 2.8 2.4 4.2 4.0
;|f]tM World Economic Outlook October 2017, International Monetary Fund

tflnsf @ M ;dli6ut cfly{s kl/;"rsx?

kl/jt{g -k|ltztdf_
l;=g+= ljj/0f @)&!÷&@ @)&@÷&# @)&#÷&$
1. pTkfbs d"Nodf
-s_ s'n ufx{:Yo pTkfbg -@)%&÷%* sf] d"Nodf_ 3.3 0.4 7.5
-v_ s'n ufx{:Yo pTkfbg -k|rlnt d"Nodf_ 8.4 5.5 15.7
2. cfwf/e"t d"Nodf
-s_ s'n ufx{:Yo pTkfbg -@)%&÷%* sf] d"Nodf_ 3.0 0.01 6.9
-v_ s'n ufx{:Yo pTkfbg -k|rlnt d"Nodf_ 8.0 4.7 15.4
 s'n /fli6«o pTkfbg -k|rlnt d"Nodf_ 8.4 5.4 15.1
 s'n pkef]u 11.8 11.8 7.9
 s' n ufx{ : Yo art -16.3 -56.2 210.2
 s' n /fli6« o art 4.7 -4.5 26.7
 s'n nufgL 2.9 -8.9 45.8
 s'n l:y/ k"FhL lgdf{0f 29.0 8.6 35.7
3. s'n /fli6«o vr{of]Uo cfo 9.3 6.4 13.4
4. d'b|f k|bfo (M1) 19.7 18.5 13.1
5. lj:t[t d'b|f k|bfo (M2) 19.9 19.5 15.5
6. s'n cfGtl/s shf{ 16.2 18.2 19.4
7. cfjlws lgIf]k 15.1 21.6 58.8
8. s'n lgof{t -7.3 -17.8 4.2
9. s'n cfoft 8.4 -0.1 28.0
10. s'n ljb]zL ljlgdo ;+lrlt 26.1 26.1 3.9
11. ;/sf/L /fh:j 13.8 18.8 26.4
12. ;/sf/L vr{* 22.0 14.2 36.5
13. jflif{s cf};t pkef]Qmf d'b|f:kmLlt 7.2 9.9 4.5
14. jflif{s cf};t yf]s d'b|f:kmLlt 6.1 6.3 2.7
s'n ufx{:Yo pTkfbg -pTkfbs d"Nodf_ ;usf] cg'kft -k|ltztdf_
1. s'n pkef]u 90.8 96.2 89.7
2. s'n ufx{:Yo art 9.2 3.8 10.3
3. s'n /fli6«o art 44.1 40.0 43.8
4. s'n nufgL 39.1 33.7 42.5
5. s'n l:y/ k"FhL lgdf{0f 28.0 28.8 33.8
6. s'n /fli6«o vr{of]Uo cfo 134.9 136.1 133.5
7. d'b|f k|bfo (M1) 19.9 22.4 21.9
8. lj:t[t d'b|f k|bfo (M2) 88.2 99.8 99.7
9. s'n cfGtl/s shf{ 71.7 80.3 83.0
10. cfjlws lgIf]k 23.6 27.1 37.3
11. s'n lgof{t 4.0 3.1 2.8
12. s'n cfoft 36.4 34.4 38.1
13. ljb]zL ljlgdo ;+lrlt 38.7 46.2 41.5
14. ;/sf/L /fh:j 19.1 21.5 23.4
15. ;/sf/L vr{ *
23.9 25.9 30.5
16. ;/sf/L ah]6 art÷3f6f* -2.2 -2.2 -4.8
17. cfGtl/s C0f 2.0 3.9 3.4
18. Jofkf/ ;Gt'ng -–3f6f_ -32.4 -31.3 -35.3
19. rfn" vftf ;Gt'ng -–3f6f_ 5.1 6.2 -.04
20. e'QmfgL ug{ afFsL s'n jfXo C0f 16.1 17.0 15.8
* gub k|jfxdf cfwfl/t
;|f]t M cfly{s ;j]{If0f, @)&#÷&$, dxfn]vf lgoGqssf] sfof{no
tflnsf # M s'n ufx{:Yo pTkfbgsf] If]qut j[l4b/

-@)%&÷%* sf] d"Nodf_
-k|ltztdf_
j[l4b/
;+= k|f=
zLif{s @)&!÷&@ @)&@÷&# @)&#÷&$
!= s[lif If]q 1.1 0.03 5.3
s[lif tyf ag 1.0 -0.2 5.3
dT:okfng 7.1 11.8 6.9
@= u}/–s[lif If]q 3.9 0.2 7.7
-s_ pBf]u If]q 1.4 -6.3 10.9
vfgL tyf pTvgg\ 2.3 -2.8 8.2
pTkfbgd'ns pBf]u 0.4 -8.0 9.7
ljB't, UofF; tyf kfgL 0.8 -7.4 13.0
lgdf{0f 2.9 -4.4 11.7
-v_ ;]jf If]q 4.6 2.1 6.9
Yff]s tyf v'b|f Jofkf/ 2.4 -2.5 9.8
xf]6n tyf /]i6'/]06 3.3 -9.7 7.1
oftfoft, e08f/0f tyf ;~rf/ 6.2 2.0 6.5
ljQLo dWo:ytf 2.9 8.6 6.7
l/on :6]6, 3/ ef8f tyf Jofj;flos ultljlw 0.8 3.7 5.3
;fj{hlgs k|zf;g / /Iff 8.8 2.5 9.6
lzIff 5.1 7.0 4.2
:jf:Yo tyf ;fdflhs sfo{ 11.4 3.2 6.6
cGo ;fd'bflos, ;fdflhs tyf JolQmut ;]jf 12.5 3.7 5.9
s'n ufx{:Yo pTkfbg -cfwf/e"t d"Nodf_ 3.0 0.01 6.9
s'n ufx{:Yo pTkfbg -pTkfbs d"Nodf_ 3.3 0.4 7.5
;+ M ;+zf]lwt cg'dfg
k|f M k|f/lDes cg'dfg
tflnsf $ M /fli6«o pkef]Qmf d"No ;"rsfÍ

jflif{s cf};t
-cfwf/ jif{ @)&!÷&@ Ö !))_
pkef]Uo j:t'x? ef/ cfly{s jif{ k|ltzt kl/jt{g

% 2071/72 2072/73 2073/74 2072/73 2073/74
s'n ;"rsfÍ 100 100.0 109.9 114.8 9.9 4.5
vfB tyf k]o kbfy{ 43.91 100.0 110.9 113.0 10.9 1.9
vfB tyf vfBhGo kbfy{ 11.33 100.0 109.2 111.1 9.2 1.7
bnxg tyf u]8fu'8L 1.84 100.0 132.7 125.4 32.7 -5.5
t/sf/L 5.52 100.0 110.3 107.5 10.3 -2.5
df;' tyf df5f 6.75 100.0 109.8 112.4 9.8 2.4
b'UwhGo kbfy{ tyf cG8f 5.24 100.0 110.0 114.0 10.0 3.6
£o" tyf t]n 2.95 100.0 119.5 112.3 19.5 -6.0
kmnkm"n 2.08 100.0 106.5 110.6 6.5 3.8
lrgL tyf lrgLhGo kbfy{ 1.74 100.0 107.3 123.2 7.3 14.8
d;nf 1.21 100.0 113.5 119.9 13.5 5.7
cNsf]xn/lxt xNsf k]o kbfy{ 1.24 100.0 104.7 108.5 4.7 3.6
dlb/fhGo k]o kbfy{ 0.68 100.0 112.9 126.1 12.9 11.8
;"lt{hGo kbfy{ 0.41 100.0 107.6 111.6 7.6 3.7
/]i6'/fF tyf xf]6n 2.92 100.0 109.3 117.1 9.3 7.1
u}/–vfB j:t' tyf ;]jf 56.09 100.0 109.2 116.3 9.2 6.5
nQf sk8f tyf h'Qf 7.19 100.0 114.2 124.7 14.2 9.2
3/fo;L ;fdfg tyf ;]jf 20.3 100.0 112.7 122.0 12.7 8.2
kmlg{l;Ë tyf 3/fo;L pks/0f 4.3 100.0 106.3 112.9 6.3 6.3
:jf:Yo 3.47 100.0 102.6 105.3 2.6 2.7
oftfoft 5.34 100.0 102.0 100.9 2.0 -1.1
;+rf/ 2.82 100.0 105.1 104.9 5.1 -0.2
dgf]/~hg tyf ;+:s[lt 2.46 100.0 104.3 107.5 4.3 3.1
lzIff 7.41 100.0 110.1 120.9 10.1 9.8
ljljw j:t' tyf ;]jfx? 2.81 100.0 104.5 113.8 4.5 9.0
pkef]Qmf d"No ;"rsfÍ – sf7df8f} pkTosf
s'n ;"rsfÍ 100 100.0 111.6 115.0 11.6 3.1
vfB tyf k]o kbfy{ 39.77 100.0 113.3 115.0 13.3 1.5
u}/–vfB j:t' tyf ;]jf 60.23 100.0 110.5 115.0 10.5 4.2
pkef]Qmf d"No ;"rsfÍ – t/fO{
s'n ;"rsfÍ 100 100.0 108.6 113.4 8.6 4.4
vfB tyf k]o kbfy{ 44.14 100.0 109.7 111.4 9.7 1.5
u}/–vfB j:t' tyf ;]jf 55.86 100.0 107.8 115.0 7.8 6.7
pkef]Qmf d"No ;"rsfÍ – kxf8
s'n ;"rsfÍ 100 100.0 110.4 117.5 10.4 6.4
vfB tyf k]o kbfy{ 46.88 100.0 110.8 114.2 10.8 3.1
u}/–vfB j:t' tyf ;]jf 53.12 100.0 110.1 120.5 10.1 9.4
pkef]Qmf d"No ;"rsfÍ – lxdfn
s'n ;"rsfÍ 100 100.0 108.8 113.2 8.8 4.1
vfB tyf k]o kbfy{ 59.53 100.0 108.5 111.4 8.5 2.7
u}/–vfB j:t' tyf ;]jf 40.47 100.0 109.1 115.9 9.1 6.2
tflnsf % M /fli6«o yf]s d"No ;"rsfÍ

jflif{s cf};t
-@)%^÷%& Ö !))_
ef/ cfly{s jif{ k|ltzt kl/jt{g
;d"x÷pk–;d"xx? k|ltztdf 2071/72 2072/73 2073/74 2072/73 2073/74
s'n ;"rsfÍ 100.0 296.6 315.3 323.6 6.3 2.7
s[lif;DaGwL j:t'x? 49.6 338.7 374.2 386.1 10.5 3.2
vfBfGg j:t'x? 16.6 266.9 273.1 281.1 2.3 2.9
gub] afnL 6.1 393.0 411.1 423.3 4.6 3.0
bnxg 3.8 343.5 477.7 501.6 39.1 5.0
kmnkm"n tyf t/sf/L 11.2 321.8 376.6 362.5 17.0 -3.7
d;nfx? 1.9 307.2 375.4 419.7 22.2 11.8
kz'hGo pTkfbg 10.0 447.5 477.4 513.7 6.7 7.6
:jb]zdf pTkflbt cf}Bf]lus j:t'x? 20.4 251.8 267.5 280.3 6.2 4.8
vfBhGo j:t'x? 6.1 235.5 243.3 255.8 3.3 5.1
k]o tyf ;'tL{hGo j:t'x? 5.7 284.3 312.6 335.0 9.9 7.2
lgdf{0f ;fdu|L 4.5 288.6 296.2 292.9 2.7 -1.1
cGo 4.1 189.8 208.9 226.6 10.1 8.5
cfoftLt j:t'x? 30.0 257.7 250.3 249.9 -2.9 -0.2
k]6«f]lnod kbfy{ tyf sf]O{nf 5.4 522.3 448.3 418.6 -14.2 -6.6
/f;folgs dn tyf /f;folgs j:t'x? 2.5 246.5 251.7 249.0 2.1 -1.1
oftfoftsf ;fwg tyf d]lzg/L j:t'x? 7.0 190.8 202.4 225.2 6.1 11.2
On]lS6«s tyf On]S6«f]lgs j:t'x? 1.9 124.3 125.1 126.6 0.6 1.2
cf}ifwL 2.7 154.1 154.1 140.7 -0.1 -8.7
sk8fhGo j:t'x? 3.1 187.4 194.3 195.9 3.7 0.8
cGo j:t'x? 7.4 233.0 241.0 244.4 3.4 1.4
tflnsf ^ M /fli6«o tna tyf Hofnfb/ ;"rsfÍ

-@)^!÷^@ = !))_
cfly{s jif{ k|ltzt kl/jt{g
ef/ 2070/71 2071/72 2072/73 2073/74 2072/73 2073/74
;d"x tyf pk–;d"x
s'n ;"rsfÍ 100.00 316.0 342.5 362.3 414.7 5.8 14.4
1. tna ;"rsfÍ 26.97 234.8 254.6 256.7 304.7 0.8 18.7
clws[t :t/ 9.80 215.4 234.2 236.5 279.2 1.0 18.0
;xfos :t/ 17.17 246.0 266.2 268.2 319.1 0.7 19.0
1.1 lghfdtL ;]jf 2.82 309.6 340.7 340.7 423.2 0.0 24.2
clws[t :t/ 0.31 262.2 281.4 281.4 350.7 0.0 24.6
;xfos :t/ 2.51 315.3 347.9 347.9 432.0 0.0 24.2
1.2 ;fj{hlgs ;++:yfgx? 1.14 263.4 287.3 290.1 350.6 1.0 20.8
clws[t :t/ 0.19 214.3 230.8 233.0 295.2 0.9 26.7
;xfos :t/ 0.95 273.2 298.5 301.6 361.6 1.0 19.9
1.3 a}+s tyf ljQLo ;+:yfx? 0.55 417.6 446.2 457.7 494.9 2.6 8.1
clws[t :t/ 0.10 324.3 341.2 352.3 375.6 3.2 6.6
;xfos :t/ 0.45 439.0 470.2 481.8 522.2 2.5 8.4
1.4 ;}lgs tyf k|x/L ;]jfx? 4.01 304.9 332.4 332.4 410.8 0.0 23.6
clws[t :t/ 0.17 237.4 259.2 259.3 322.6 0.0 24.4
;xfos :t/ 3.84 308.0 335.7 335.7 414.8 0.0 23.6
1.5 lzIff 10.55 268.1 295.8 300.2 362.4 1.5 20.7
clws[t :t/ 6.80 243.9 268.9 272.1 326.8 1.2 20.1
;xfos :t/ 3.75 312.0 344.6 351.2 426.9 1.9 21.6
1.6 lghL ;+u7gx? 7.90 111.3 111.3 111.3 111.3 0.0 0.0
clws[t :t/ 2.24 115.3 115.3 115.3 115.3 0.0 0.0
;xfos :t/ 5.66 109.7 109.7 109.7 109.7 0.0 0.0
2. Hofnfb/ ;"rsfÍ 73.03 345.9 374.9 401.3 455.3 7.0 13.4
2.1 s[lif dhb"/ 39.49 392.4 422.7 457.5 517.3 8.3 13.1
k'?if 20.49 377.8 416.1 451.0 498.0 8.4 10.4
dlxnf 19.00 408.1 429.8 464.6 538.2 8.1 15.8
2.2 cf}Bf]lus dhb"/ 25.25 293.1 317.4 329.0 374.6 3.6 13.9
pRr bIf 6.31 272.6 300.4 319.8 356.9 6.5 11.6
bIf 6.31 290.0 314.3 326.9 370.1 4.0 13.2
cw{bIf 6.31 290.1 315.8 323.3 363.8 2.4 12.5
cbIf 6.32 319.7 339.3 345.8 407.6 1.9 17.9
2.3 lgdf{0f dhb"/ 8.29 285.9 322.9 354.1 405.7 9.7 14.6
8sdL{ 2.76 264.1 300.9 329.6 379.2 9.5 15.0
bIf 1.38 255.7 291.1 318.4 368.9 9.4 15.8
cbIf 1.38 272.6 310.8 340.9 389.4 9.7 14.2
l;sdL{ 2.76 252.6 284.3 316.8 371.9 11.4 17.4
bIf 1.38 244.2 276.7 310.9 359.4 12.4 15.6
cbIf 1.38 261.0 291.9 322.8 384.4 10.6 19.1
HofdL 2.77 340.7 383.3 415.7 466.0 8.5 12.1
k'?if 1.38 345.6 392.5 422.0 457.1 7.5 8.3
dlxnf 1.39 335.8 374.1 409.5 474.9 9.5 16.0
tflnsf & M g]kfn / ef/tsf] pkef]Qmf d'b|f:kmLlt -dfl;s_

-jflif{s k|ltzt kl/jt{g_
2071/72 2072/73 2073/74

dlxgf g]kfn ef/t km/s g]kfn ef/t km/s g]kfn ef/t km/s
;fpg 7.5 7.7 -0.2 6.9 3.7 3.2 8.6 5.1 3.5
ebf} 7.6 6.5 1.1 7.2 4.4 2.8 7.9 4.3 3.6
c;f]h 7.5 5.5 2.0 8.2 5.0 3.3 6.7 4.2 2.5
sflQs 7.2 4.4 2.8 10.4 5.4 5.0 4.8 3.6 1.2
d+l;/ 7.0 4.9 2.1 11.6 5.6 6.0 3.8 3.4 0.4
k'; 6.8 5.2 1.6 12.1 5.7 6.4 3.2 3.2 0.0
df3 7.0 5.4 1.6 11.3 5.2 6.1 3.3 3.7 -0.4
kmfu'g 7.0 5.3 1.7 10.2 4.8 5.4 2.9 3.8 -0.9
r}t 6.9 4.9 2.0 9.7 5.4 4.3 3.8 3.0 0.8
a}zfv 7.1 5.0 2.1 10.0 5.8 4.2 3.4 2.2 1.2
h]7 7.4 5.4 2.0 11.1 5.8 5.3 2.8 1.5 1.2
c;f/ 7.6 3.7 3.9 10.4 6.1 4.3 2.7 2.4 0.3
jflif{s cf};t 7.2 5.3 1.9 9.9 5.2 4.7 4.5 3.4 1.1
tflnsf * M j}b]lzs Jofkf/ l:ylt*

-?= s/f]8df_
c k|ltzt kl/jt{g
ljj/0f 2071/72 2072/73 2073/74
2072/73 2073/74
s'n lgof{t 8531.9 7011.7 7304.9 -17.8 4.2
ef/t 5586.5 3949.4 4144.9 -29.3 5.0
rLg 223.0 168.2 170.1 -24.6 1.2
cGo d'n's 2722.5 2894.2 2989.8 6.3 3.3
s'n cfoft 77468.4 77359.9 99011.3 -0.1 28.0
ef/t 49165.6 47721.3 63367.0 -2.9 32.8
rLg 10016.6 11569.4 12724.5 15.5 10.0
cGo d'n's 18286.2 18069.2 22919.9 -1.2 26.8
Jofkf/ ;Gt'ng -68936.5 -70348.2 -91706.4 2.0 30.4
ef/t -43579.1 -43771.9 -59222.0 0.4 35.3
rLg -9793.7 -11401.3 -12554.4 16.4 10.1
cGo d'n's -15563.7 -15175.0 -19930.0 -2.5 31.3
s'n Jofkf/ 86000.3 84371.6 106316.2 -1.9 26.0
ef/t 54752.1 51670.6 67511.9 -5.6 30.7
rLg 10239.6 11737.6 12894.7 14.6 9.9
cGo d'n's 21008.7 20963.4 25909.7 -0.2 23.6
-k|ltztdf_
!= lgof{t÷ cfoftsf] cg'kft 11.0 9.1 7.4
ef/t 11.4 8.3 6.5
rLg 2.2 1.5 1.3
cGo d'n's 14.9 16.0 13.0
@= s'n lgof{tdf c+z
ef/t 65.5 56.3 56.7
rLg 2.6 2.4 2.3
cGo d'n's 31.9 41.3 40.9
#= s'n cfoftdf c+z
ef/t 63.5 61.7 64.0
rLg 12.9 15.0 12.9
cGo d'n's 23.6 23.4 23.1
$= Jofkf/ ;+t'ngdf c+z
ef/t 63.2 62.2 64.6
rLg 14.2 16.2 13.7
cGo d'n's 22.6 21.6 21.7
%= s'n Jofkf/df c+z
ef/t 63.7 61.2 63.5
rLg 11.9 13.9 12.1
cGo d'n's 24.4 24.8 24.4
^= lgof{t tyf cfoftsf] s'n Jofkf/df c+z
lgof{t 9.9 8.3 6.9
cfoft 90.1 91.7 93.1
* eG;f/ tYofÍdf cfwfl/t

c M ckl/is[t
tflnsf ( M ef/ttkm{ lgof{t ul/Psf k|d'v j:t'x?*

-?= s/f]8df_
j:t'sf] gfd c
2071/72 2072/73 2073/74 2072/73 2073/74
s_ k|d'v j:t'x? 4626.7 3432.0 3500.1 -25.8 2.0
kf]lni6/ wfuf] 501.8 325.3 281.7 -35.2 -13.4
nQfsk8f** 512.9 343.9 324.1 -33.0 -5.7
wfuf] 18.0 5.0 3.4 -72.2 -32.6
h'6sf] af]/f 374.6 378.7 361.3 1.1 -4.6
lh+s lz6 438.8 193.6 203.0 -55.9 4.9
h'; 477.3 324.8 505.8 -32.0 55.7
vo/ 0.0 0.0 0.0 - -
cn}+rL 384.0 463.3 390.6 20.7 -15.7
tf/ 221.3 154.7 167.3 -30.1 8.1
Pd=P;+= kfOk 17.4 5.2 4.7 - -
d~hg 98.5 101.3 64.9 2.8 -35.9
tfdfsf] tf/ 126.1 89.2 79.4 -29.2 -11.0
rfprfp 62.1 45.6 65.6 -26.6 43.7
h'Qf tyf rKkn 236.0 160.8 123.4 -31.9 -23.3
hL=cfO{=kfOk 299.4 93.9 102.6 -68.6 9.3
h'6sf] 8f]/L 51.6 37.3 70.9 -27.7 90.2
lkgf 61.3 100.1 146.0 63.3 45.8
;fa'g 2.2 1.0 0.2 -51.9 -82.3
9'+uf tyf afn'jf 5.5 0.0 0.0 -100.0 -
h'6sf] a§f 1.1 8.6 13.8 - 61.1
vf]6f] 184.3 168.9 167.1 -8.3 -1.0
cb'jf 46.1 52.2 23.2 13.1 -55.5
PNd'lgod v08 47.2 19.1 26.3 -59.5 37.5
tof/L kf]zfs 26.1 16.7 20.1 -36.1 20.6
5fnf 31.6 12.4 25.0 -60.8 101.8
h8La'6L 50.0 37.3 60.4 -25.5 62.0
Knfli6ssf ;fdfg 34.4 21.2 17.0 -38.5 -19.7
rf]s/ 61.7 38.3 55.5 -37.9 -
cf}iflw -cfo'a]{lbs_ 90.7 73.1 68.1 -19.5 -6.8
9'6f]sf] t]n 7.2 6.3 2.4 -13.4 -61.5
l3p -Sn]l/kmfO8_ 15.5 13.8 14.5 -10.7 5.3
6k]{G6fOg 31.0 26.1 28.5 -16.0 9.4
kfl6{sn af]8{ 10.9 2.9 1.8 -73.0 -38.2
a|fG; 18.0 14.3 26.7 -20.5 86.1
sRrf ;gkf6 0.2 1.2 4.0 631.8 216.8
klZdgf 5.0 7.2 7.2 46.1 -0.2
s'rf] 0.1 0.0 0.0 -59.8 -100.0
sfuh 0.1 0.1 0.9 -39.9 908.5
hLljt hgfj/ 20.5 10.5 12.7 -48.8 20.9
dfa{n :Nofa 0.0 0.0 3.2 - -
bfn 12.7 27.9 0.0 119.8 -
bfnlrgL 8.2 9.5 7.1 15.6 -25.5
/f;folgs kbfy{ 1.7 0.7 1.0 - -
t/sf/L 25.0 28.2 9.1 12.6 -67.5
x:tsnfsf ;fdfg 2.7 2.5 4.4 -7.5 75.5
tf]/L tyf ;:o{' 4.7 6.4 2.8 36.0 -56.1
l3p -jg:ktL_ 0.0 0.0 0.0 - -
kmnkm"n 0.9 2.1 1.7 128.0 -19.9
a];f/ 0.0 0.9 0.8 1757.9 -14.5
lj:s'6 0.2 0.0 0.0 -100.0 -
v_ cGo 959.7 517.3 644.8 -46.1 24.6
s'"'n hDdf 5586.5 3949.4 4144.9 -29.3 5.0
** kL=kL= km]lj|s ;lxt
c M ckl/is[t
tflnsf !) M ef/taf6 cfoft ul/Psf k|d'v j:t'x?*

-?= s/f]8df_
j:t'sf] gfd cfly{s jif{ k|ltzt kl/jt{g
c
2071/72 2072/73 2073/74 2072/73 2073/74
s_ k|d'v j:t'x? 38174.1 37159.8 50656.9 -2.7 36.3
k]6«f]lnod kbfy{ 11005.8 6560.8 11892.0 -40.4 81.3
;jf/L ;fwg tyf :k]o/ kf6{k'hf{ 4412.6 6294.0 7784.4 42.6 23.7
Pd=P;=ljn]6 2633.6 2265.7 4650.9 -14.0 105.3
cGo d]lzg/L tyf kf6{k'hf{ 1889.3 1932.3 2652.7 2.3 37.3
cf}iflw 1784.7 1916.4 2148.4 7.4 12.1
sf]N8/f]N8 lz6 OGSjfOn 715.3 696.5 502.7 -2.6 -27.8
Pd=P;=jfo/ 539.2 788.9 925.9 46.3 17.4
ljB'QLo pks/0f 1072.0 1221.4 1386.6 13.9 13.5
x6 /f]N8 lz6 OGSjfOn 1325.9 1342.1 1619.1 1.2 20.6
l;d]G6 1012.5 1168.9 2403.3 15.4 105.6
s[lif pks/0f tyf kf6{k'hf{ 940.7 949.4 1520.2 0.9 60.1
/f;folgs kbfy{ 309.5 333.9 394.3 7.9 18.1
wfuf] 721.0 665.5 641.8 -7.7 -3.6
/f;folgs dn 595.5 159.9 108.3 -73.1 -32.3
nQfsk8f 381.7 416.7 420.4 9.2 0.9
sf]Onf 620.8 915.5 901.6 47.5 -1.5
;'tL{ 203.8 276.6 280.5 35.7 1.4
t/sf/L 798.9 772.6 1064.5 -3.3 37.8
;f}Gbo{sf ;fdfg 186.6 218.9 266.4 17.3 21.7
sfuh 514.0 554.2 587.7 7.8 6.0
wfg tyf rfdn 1561.3 2186.3 2360.1 40.0 7.9
tof/L kf]zfs 460.6 445.9 562.3 -3.2 26.1
Unf; lz6 tyf Unf; j]o;{ 315.2 369.6 407.2 17.3 10.2
PNd'lgod OË6 tyf /8 319.8 317.4 366.6 -0.7 15.5
6fo/, 6\o'A; tyf km\n]K; 432.6 408.1 587.7 -5.7 44.0
/]l8of], l6eL, 8]s tyf kf6{k'hf{ 117.8 151.5 159.6 28.5 5.4
Ogfd]n tyf cGo k]G6\; 190.2 202.8 232.8 6.6 14.8
lstfa tyf klqsf 165.0 196.1 170.9 18.8 -12.9
lz;' cfxf/ tyf b'Uw pTkfbg 466.0 468.6 590.4 0.6 26.0
lrgL 1.9 35.6 11.9 1749.3 -66.6
kfOk tyf kfOk lkml6+u 134.2 142.1 205.0 5.9 44.2
OG;]S6L;fO8\; 176.7 178.5 213.7 1.0 19.7
g"g 116.3 128.3 90.4 10.3 -29.5
cnsqf 64.9 45.6 117.2 -29.7 156.7
tf/sf ;fdfg 128.9 139.5 201.6 8.2 44.5
kmnkm"n 370.6 501.7 495.0 35.4 -1.3
;]gL6/L j]o;{ 336.9 423.6 505.1 25.7 19.2
cGo :6]zg/L ;fdfg 54.6 57.7 68.3 5.6 18.4
lh/f tyf dl/r 118.8 116.7 123.0 -1.8 5.4
8«fO ;]n Aof6«L 373.8 433.1 262.3 15.8 -39.4
h'Qf tyf rKkn 78.7 88.8 104.9 12.9 18.2
Knfli6ssf efF8fs'8f 206.9 251.3 276.2 21.4 9.9
cu/aQL 70.6 61.4 72.3 -13.1 17.9
vfgfksfpg] r'nf] 24.5 30.7 41.3 25.1 34.8
hLljt hgfj/ 195.2 269.0 216.5 37.8 -19.5
sRrf skf; 13.3 19.9 23.5 50.1 18.2
lrof 6.9 6.1 7.8 -10.8 28.2
df]nfl;; ;'u/ 3.0 2.3 6.7 -24.2 195.7
l:6n lz6 5.3 31.7 24.7 - -22.2
v_ cGo 10991.5 10561.5 12710.1 -3.9 20.3
s'n hDdf 49165.6 47721.3 63367.0 -2.9 32.8
* eG;f/ tYofÍdf cfwfl/t ,
c M ckl/is[t
tflnsf !! M rLgtkm{ lgof{t ul/Psf k|d'v j:t'x?*

-?= s/f]8df_
2071/72 2072/73 2073/74c 2072/73 2073/74
s_ k|d'v j:t'x? 91.7 100.3 95.6 9.4 -4.6
cu/aQL 1.4 0.6 1.0 -60.0 73.8
Pnd'lgod, tfdf / j|f;sf efF8fs'8f 0.0 0.0 0.0 - -
x:tsnfsf ;fdfg -wft' tyf sf7_ 20.2 42.9 37.3 112.5 -13.1
h8Lj'6L 0.0 0.0 0.0 - -
dflg;sf] skfn 1.7 1.3 0.0 -22.8 -100.0
jfBjfwg, kf6{; 0.0 0.0 0.0 - -
g]kfnL sfut tyf sfuhsf pTkfbg 0.0 0.0 0.0 - -
rfprfp 4.7 1.3 2.8 -72.8 115.6
cGo x:tsnfsf ;fdfgx? 5.7 5.2 8.6 -9.4 64.6
klZdgf 2.8 5.0 2.6 78.6 -49.2
tof/L kf]zfs 4.4 1.7 5.9 -61.3 245.0
tof/L 5fnfsf ;fdfgx? 0.0 0.0 0.1 -49.1 324.0
?b|fIf 1.0 0.0 0.0 - -
rfFbLsf ;fdfg tyf u/uxgfx? 0.4 0.1 0.3 -77.2 225.7
k|zf]]lwt 5fnf 30.7 17.1 13.8 -44.1 -19.4
lrof 1.3 1.2 0.9 -11.6 -27.0
t/sf/L 0.0 0.0 0.0 - -
ux'Fsf] lk7f] 2.2 0.6 0.6 -74.4 5.3
pmgL un}rf 14.9 23.2 21.9 55.5 -5.7
v_ cGo 131.3 67.9 74.5 -48.3 9.8
s'n hDdf 223.0 168.2 170.1 -24.6 1.2
c M ckl/is[t
tflnsf !@ M rLgaf6 cfoft ul/Psf k|d'v j:t'x?*

2071/72 2072/73 2073/74c 2072/73 2073/74
s_ k|d'v j:t'x? 6953.9 8153.5 8845.6 17.2 8.5
cfnd'lgod :s|fkm, ˆn]s, kmf]On, jf/\; / /8 143.8 170.5 145.1 18.6 -14.9
emf]nf 54.0 57.0 63.7 5.5 11.7
Sofd]/f 47.0 25.6 41.0 -45.6 60.5
/f;folgs kbfy{ 118.7 136.7 119.1 15.2 -12.9
/f;folgs dn 762.0 1612.0 874.6 111.5 -45.7
;f}Gbo{sf ;fdfg 28.2 34.5 41.8 22.7 21.1
8«fO ;]n Aof6«L 19.6 19.8 20.3 1.0 2.5
ljB'QLo pks/0f 909.1 896.1 893.0 -1.4 -0.3
km:g/ 21.4 23.2 22.6 8.3 -2.7
n;'g 45.1 50.9 36.6 12.7 -28.1
cb'jf 0.0 0.0 0.0 - -
r:df 90.8 119.7 141.2 31.8 18.0
d]l8snsf ;fdfg tyf kf6{k'hf{ 159.8 128.2 102.8 -19.8 -19.8
cf}iflw 47.6 56.2 56.7 18.2 0.9
wft' tyf sf7sf ;fdfg 70.4 83.5 126.0 18.7 50.9
clkm;sf ;fdfg tyf :6];g/L 75.1 64.8 86.8 -13.7 34.0
cGo d]lzg/L tyf kf6{\; 832.3 791.8 1047.6 -4.9 32.3
cGo :6]zg/L ;fdfg 45.7 63.6 66.8 39.2 5.0
Kof/flkmg jfS; 25.6 25.1 2.9 -2.2 -88.4
kfOk tyf kfOk lkml6+u 49.3 27.0 66.6 -45.2 146.6
KnfO{p8 tyf kfl6{sn jf]8{ 35.5 29.5 38.1 -16.8 28.8
Knfli6ssf efF8fs'F8f 5.0 0.0 0.0 -100.0
sRrf /];d 153.8 133.7 75.5 -13.0 -43.5
sRrf pmg 51.8 75.1 72.0 45.0 -4.2
tof/L kf]zfs 408.0 561.8 556.0 37.7 -1.0
rfprfpsf nflu kfp8/ 5.1 4.9 7.1 -3.0 43.5
h'Qf tyf rKkn 168.6 240.9 217.6 42.9 -9.7
:df6{{ sf8{ 22.5 20.2 14.8 -10.4 -26.5
;f]nf/ Kofg]n 70.9 82.0 83.2 15.6 1.5
l:6n /8 tyf l;6 54.8 17.3 63.3 - 265.2
:6f]/]h Jof6«L 104.7 45.8 83.8 -56.2 82.8
b'/;~rf/sf pks/0f 1539.7 1799.0 2423.1 16.8 34.7
kf]lni6/ wfuf] 34.9 31.4 33.2 -10.1 5.7
v]nf}gf 51.1 61.7 73.5 20.9 19.0
oftfoftsf ;fwg tyf kf6k'hf{ 132.2 158.3 278.7 19.7 76.0
6fo/, 6\o'j tyf ˆn]k 19.8 13.6 15.9 -31.3 16.9
le8Lof] 6]lnlehg tyf kf6{; 444.1 368.5 714.6 -17.0 94.0
j]lN8Ë /8 25.9 48.7 43.8 87.9 -9.9
uxF'sf] lk7f] 15.9 20.6 21.0 29.7 1.8
5kfO{sf] sfuh 64.1 54.4 75.2 -15.2 38.4
v_ cGo 3062.7 3415.9 3878.9 11.5 13.6
s'n hDdf 10016.6 11569.4 12724.5 15.5 10.0
c M ckl/is[t
tflnsf !# M cGo d'n'stk{m lgof{t ul/Psf k|d'v j:t'x?*

-?= s/f]8df_
2071/72 2072/73 2073/74
c k|ltzt kl/jt{g
2072/73 2073/74
-s_ k|d'v j:t'x? 1556.3 1792.9 1632.9 15.2 -8.9
1 un}+rf 676.0 784.8 715.6 16.1 -8.8
2 bfn 113.2 88.3 97.0 -22.0 9.9
3 tof/L kf]zfs 396.0 448.2 400.6 13.2 -10.6
4 klZdgf 211.8 263.6 235.4 24.5 -10.7
5 x:tsnfsf ;fdfgx? -sfi7 tyf wft'_ 8.5 9.7 15.3 15.0 57.3
6 g]kfnL sfuh tyf To;af6 lgld{t j:t' 21.8 32.4 38.0 48.8 17.2
7 5fnf 64.7 42.4 38.3 -34.4 -9.6
8 h8La'6L 6.1 22.0 14.8 - -32.7
9 ;'grf+bLsf uxgf 10.3 21.5 25.4 109.3 18.3
10 lrof 22.1 57.5 26.2 160.2 -54.4
11 5fnfsf tof/L j:t' 26.1 22.5 26.4 -13.8 17.1
12 em';] tLn 0.0 0.0 0.0 - -
-v_ v_ cGo 1166.1 1101.3 1356.9 -5.6 23.2
s'n hDdf 2722.5 2894.2 2989.8 6.3 3.3

c M ckl/is[t
tflnsf !$ M cGo d'n'saf6 cfoft ul/Psf k|d'v j:t'x?*

-?= s/f]8df_
j:t'sf] gfd 2071/72 2072/73 2073/74
c
2072/73 2073/74
s_ k|d'v j:t'x? 13358.5 12347.3 15966.6 -7.6 29.3
;'g 639.0 1607.4 2743.2 151.6 70.7
b"/;+rf/ pks/0f tyf kf6{\; 385.6 548.8 690.2 42.3 25.8
cGo d]lzg/L tyf kf6{\; 595.6 667.0 647.4 12.0 -2.9
ljB'QLo ;fdfgx? 191.3 177.1 166.3 -7.5 -6.1
kf]lnlyg u|fGo'cN;\ 658.0 912.2 890.5 38.6 -2.4
sDKo'6/ tyf kf6{k'hf{ 136.0 134.6 253.6 -1.1 88.5
sRrf e6df;sf] t]n 1284.4 1272.0 1352.9 -1.0 6.4
oftfoft pks/0f tyf kf6{k'hf{ 477.2 587.7 761.8 23.1 29.6
cf}}iflw 531.3 903.0 340.6 70.0 -62.3
;'kf/L 437.7 209.8 103.7 -52.1 -50.6
rfFbL 2469.9 724.3 987.3 -70.7 36.3
wfuf] 264.1 294.1 214.6 11.4 -27.0
xjfOhxfhsf :k]o/ kf6{k'hf{ 1698.4 767.9 1727.7 -54.8 125.0
l:6n /8 tyf lz6 0.7 6.1 3.5 803.4 -43.0
sRrf kfd t]n 510.4 311.9 577.3 -38.9 85.1
cf}}iflw pks/0f tyf cf}hf/ 421.7 531.7 544.0 26.1 2.3
tfdfsf] tf/, /8, :qm|ofK; tyf lz6 253.1 171.8 175.6 -32.1 2.2
k]6«f]lod kbfy{ 203.5 311.6 249.4 53.1 -20.0
lel8of], 6]lnlehg tyf kf6{k'hf{ 179.2 136.4 230.6 -23.9 69.0
n]Vg] tyf 5fKg] sfuh 187.7 185.5 273.0 -1.2 47.2
nQfsk8f 86.9 71.0 70.8 -18.3 -0.3
tof/L kf]zfs 95.9 150.5 107.9 56.8 -28.3
:6f]/]h a]6«L 95.1 76.9 67.7 -19.1 -11.9
lk=le=l;=sDkfp08 226.2 172.4 244.1 -23.8 41.6
sRrf pmg 94.1 90.9 83.3 -3.4 -8.3
;f}Gbo{sf ;fdfg 109.3 111.3 128.1 1.8 15.1
sfof{no pks/0f tyf :6]zg/L 42.2 62.8 94.6 48.9 50.7
/f;folgs dn 95.7 168.7 330.0 76.3 95.7
vfg] t]n 303.9 266.1 876.8 -12.4 229.5
Pd=P;=lan]6 0.0 1.2 0.0 - -
cGo :6]zg/L 93.8 56.5 67.3 -39.8 19.3
kfd cfon 46.5 74.4 60.8 59.9 -18.4
h'Qf tyf rKkn 16.6 22.5 20.3 35.8 -9.8
kfOk tyf kfOk lkml6+U; 35.2 21.6 14.6 - -32.2
l;Gy]l6s sfk]{6 49.5 55.4 66.2 11.8 19.5
6fo/, 6\o'a tyf km\n]K; 40.9 46.3 59.6 13.2 28.7
nQfsk8f 8fO 11.7 11.2 10.3 -4.6 -8.2
Pd=P;=/8 4.1 5.2 2.1 26.3 -59.5
lh+s OGu6 21.6 141.6 199.2 555.8 40.7
af];f] 29.1 12.0 10.0 -58.6 -17.0
Unf;j]o;{ 24.0 18.9 37.6 -21.4 98.9
sRrf gl/jnsf] t]n 1.4 1.0 0.0 -29.5 -100.0
Sofd]/f 59.1 24.5 43.3 -58.6 76.5
v]nf}gf 10.8 8.5 16.6 -20.7 95.2
38L tyf Aof08;\ 38.4 48.7 48.1 27.0 -1.4
5ftf tyf kf6{k'hf{ 0.1 0.1 0.7 96.4 428.8
;fgf cn}+rL 42.4 34.3 183.3 -19.2 434.7
Jof/flkmg jfS; 12.2 6.9 2.3 -43.8 -66.3
kfp8/ b"w 55.6 22.1 71.3 -60.2 222.6
PS;/] lkmNd 41.3 35.0 50.1 -15.4 43.2
emf]nf 3.1 5.2 4.4 66.4 -15.9
hL=cfO= tf/ 0.3 0.2 0.3 -4.5 7.4
l;Gy]l6s tyf k|fs[lts /a/ 16.0 15.9 17.9 -0.8 12.9
OG;]lS6;fO8 10.0 10.8 18.6 7.4 73.1
kmf:g/ 1.3 1.2 0.3 -10.6 -72.9
9f]sfsf] tfNrf 0.3 0.7 1.0 120.9 40.7
km\Nof; nfO6 1.0 0.9 2.0 -9.0 126.7
r'/f]6 sfuh 3.1 3.7 3.6 18.7 -1.7
sRrf /]zd 1.7 0.2 0.0 -88.1 -95.6
Snf]e 7.5 4.9 12.7 -34.3 158.3
8«fO;]n a]6«L 2.3 21.5 1.8 852.3 -91.6
gl/jnsf] t]n 3.0 2.3 3.1 -23.5 37.2
6fFs 0.2 0.2 0.0 1.7 -80.2
lh/f 0.0 0.406 0.417 - -
v_ cGo 4927.7 5721.9 6953.2 16.1 21.5
s'n hDdf 18286.2 18069.2 22919.9 -1.2 26.8

c M ckl/is[t
tflnsf !% M zf]wgfGt/ l:ylt

-?= s/f]8df_
k|ltzt kl/jt{g
c
ljj/0f 2071/72 2072/73 2073/74 2072/73 2073/74
-s_ rfn" vftf 10832.0 14041.8 -1013.1 - -
lgof{t, Pkm=cf]=aL= 9827.6 7486.6 8212.7 -23.8 9.7

t]n 0.0 0.0 0.0 - -
cGo 9827.6 7486.6 8212.7 -23.8 9.7
cfoft, Pkm=cf]=aL= -76177.3 -75648.8 -97794.6 -0.7 29.3

t]n -11204.5 -6872.4 -12141.4 -38.7 76.7
cGo -64972.8 -68776.3 -85653.2 5.9 24.5
Jofkf/ ;Gt'ng -66349.7 -68162.2 -89581.8 2.7 31.4

v'b ;]jf cfo 2761.8 984.9 289.1 -64.3 -70.6
;]jf cfo 14928.8 13847.2 15826.5 -7.2 14.3
e|d0f 5342.9 4176.5 5852.7 -21.8 40.1

cGoq gk/]sf] ;/sf/L cfo 3248.1 3833.1 2553.4 18.0 -33.4
cGo 6337.9 5837.6 7420.4 -7.9 27.1
;]jf e'QmfgL -12167.1 -12862.3 -15537.4 5.7 20.8

oftfoft -4399.6 -4403.0 -4688.5 0.1 6.5
e|d0f -5319.0 -5641.8 -7992.7 6.1 41.7
h;dWo] lzIff -1706.5 -2013.9 -3502.5 18.0 73.9

;/sf/L ;]jf vr{ -197.5 -210.0 -133.2 6.4 -36.6
cGo -2251.0 -2607.4 -2723.0 15.8 4.4
Jofkf/ tyf ;]jf If]qsf] ;Gt'ng -63587.9 -67177.3 -89292.7 5.6 32.9
v'b cfo 3424.3 3400.4 3099.5 -0.7 -8.8
cfo k|fKtL 4283.2 4308.5 5195.9 0.6 20.6
cfo e'QmfgL -858.9 -908.1 -2096.4 5.7 130.9

Jofkf/, ;]jf tyf cfo ;Gt'ng -60163.7 -63776.8 -86193.2 6.0 35.1
v'b 6«fG;km/ 70995.7 77818.7 85180.1 9.6 9.5
6«fG;km/ cfo 71252.2 78199.0 85570.9 9.7 9.4

cg'bfg 5285.5 7041.2 11466.4 33.2 62.8
lghL If]qsf] ljk|]if0f 61727.9 66506.4 69545.2 7.7 4.6
k]G;g 4238.8 4651.4 4559.3 9.7 -2.0

cGo 0.0 0.0 0.0 - -
6«fG;km/ e'QmfgL -256.6 -380.3 -390.8 48.2 2.8
-v_ k"FhL vftf -k"FhL 6«fG;km/_ 1481.1 1698.7 1336.3 14.7 -21.3
hDdf -s±v_ 12313.1 15740.6 323.2 27.8 -97.9
-u_ ljQLo vftf -;d"x ª afx]s_ 1802.4 2963.8 2664.0 64.4 -10.1
k|ToIf j}b]lzs nufgL cfk|jfx 438.3 592.1 1350.4 35.1 128.1

kf]6{kmf]lnof] nufgL 0.0 0.0 0.0 - -
cGo nufgL ;DklQ -3458.5 -3093.6 -4869.1 -10.5 57.4
Jofkfl/s ;fv -223.4 -33.9 -900.5 -84.8 -

cGo -3235.0 -3059.7 -3968.5 -5.4 29.7
cGo nufgL bfloTj 4822.6 5465.4 6182.6 13.3 13.1
Jofkfl/s ;fv 2291.2 1639.7 2438.1 -28.4 48.7

C0f 1216.0 2734.2 5610.9 124.8 105.2
;/sf/ 1222.3 2597.9 4478.7 112.5 72.4
C0f k|fKtL 2926.4 4377.4 6260.2 49.6 43.0

;fFjf e'QmfgL -1704.2 -1779.5 -1781.5 4.4 0.1
cGo If]q -6.2 136.3 1132.2 - -
d'b|f tyf lgIf]k 1431.9 1498.2 -1881.2 4.6 -225.6

g]kfn /fi6« a}+s -2.0 -0.6 23.2 -72.3 -
jfl0fHo a}+sx? 1433.9 1498.8 -1904.4 4.5 -227.1
cGo bfloTj -116.6 -406.8 14.8 249.0 -103.6

hDdf -s±v±u_ 14115.5 18704.4 2987.2 32.5 -84.0
-3_ ljljw k"FhL tyf e'nr's 1820.0 1689.1 3347.1 -7.2 98.2
hDdf -s±v±u±3_ 15935.5 20393.5 6334.3 28.0 -68.9

-ª_ hu]8f tyf ;DalGwt lzif{s -15935.5 -20393.5 -6334.3 28.0 -68.9
hu]8f ;DklQ -15819.2 -20393.5 -6164.0 28.9 -69.8
g]kfn /fi6« a}+s -13035.3 -17288.7 -6187.9 32.6 -64.2

jfl0fHo a}+sx? -2783.9 -3104.8 23.9 11.5 -
cfO{=Pd=Pkm= shf{ pkof]u -116.3 0.0 -170.2 - -
v'b j}b]lzs ;DklQdf kl/jt{g -–j[l4_ -14503.6 -18895.3 -8215.5 - -
c M ckl/is[t
tflnsf !^ M ljb]zL ljlgdo ;+lrlt

-c;f/ d;fGt_
?= s/f]8df k|ltzt kl/jt{g

2072 2073 2074 2072/73 2073/74
g]kfn /fi6« a}+s 70306.1 88701.1 92726.6 26.2 4.5
kl/jTo{ 51745.7 67245.8 68387.0 30.0 1.7
ckl/jTo{ 18560.4 21455.3 24339.6 15.6 13.4

jfl0fHo a}+s 12099.5 15220.0 15225.6 25.8 0.0
kl/jTo{ 11484.3 14400.6 14450.7 25.4 0.3
ckl/jTo{ 615.2 819.4 774.8 33.2 -5.4

s'n ;+lrlt 82405.6 103921.1 107952.2 26.1 3.9
kl/jTo{ 63230.0 81646.4 82837.8 29.1 1.5
ckl/jTo{ 19175.6 22274.7 25114.4 16.2 12.7
s/f]8 8n/df k|ltzt kl/jt{g

g]kfn /fi6« a}+s 695.1 831.1 901.5 19.6 8.5
kl/jTo{ 511.6 630.1 664.9 23.1 5.5
ckl/jTo{ 183.5 201.0 236.6 9.5 17.7

jfl0fHo a}+s 119.6 142.6 148.0 19.2 3.8
kl/jTo{ 113.5 134.9 140.5 18.8 4.1
ckl/jTo{ 6.1 7.7 7.5 26.2 -1.9

s'n ;+lrlt 814.8 973.7 1049.5 19.5 7.8
kl/jTo{ 625.2 765.0 805.3 22.4 5.3
ckl/jTo{ 189.6 208.7 244.2 10.1 17.0

tflnsf !& M j}b]lzs ;DklQ / bfloTjsf] ljj/0f
qm= c;f/ d;fGt -?= s/f]8df_

ljj/0f
;+= 2072 2073 2074
-s_ ;DklQ 70306.1 88701.1 92726.6

1 k|ToIf nufgL 0 0 0
2 kf]6{kmf]lnof] nufgL 0 0 0
3 cGo nufgL 11111 13638 15213
cGo OlSj6L 548 688 1077
d'b|f tyf ;l~rlt 4417 4180 4356
C0f 6 6 330
Jofkfl/s ;fv / clu|d e'QmfgL 223 34 901
cGo vftf k|flKt 5916 8730 8550
4 cGo clkml;on l/ha{ 72668 91763 95566
-v_ bfloTj 54262 61049 66641
1 k|ToIf nufgL 10617 13768 15118

2 kf]6{kmf]lnof] nufgL 0 0 0
3 cGo nufgL 43645 47281 51523
cGo OlSj6L 0 0 0
d'b|f tyf lgIf]k 3987 4066 4140
C0f 36396 40520 43961
Jofkfl/s ;fv / clu|d e'QmfgL 2291 1640 2438
cGo vftf bfloTj 4 36 7
:k];n 8«Oª /fO6\;\ 967 1018 977
v'b j}b]lzs ;DklQ tyf bfloTj 29517 44353 44138

tflnsf !* M ;/sf/sf] ljQ l:ylt

-gub k|jfxsf] cfwf/df_
-?= s/f]8df_
/sd k|ltzt kl/jt{g
zLif{s 2071/72 2072/73 2073/74
c
2072/73 2073/74
ah]6sf] vr{ 50921.4 58170.4 79391.3 14.2 36.5
rfn" vr{ 33488.2 36446.9 50162.0 8.8 37.6
s= cfGtl/s ;fwg 30916.9 33327.5 46528.4 7.8 39.6
v= j}b]lzs C0f 362.6 949.1 1914.1
u= j}b]lzs cg'bfg 2208.7 2170.4 1719.5
k"FhLut vr{ 8103.0 11567.7 18945.7 42.8 63.8
s= cfGtl/s ;fwg 6862.6 10157.9 15258.1 48.0 50.2
v= j}b]lzs C0f 764.6 724.7 2462.7
u= j}b]lzs cg'bfg 475.8 685.1 1225.0
ljlQo Joj:yf 9330.2 10155.8 10283.7 8.8 1.3
s= cfGtl/s ;fwg 8775.1 9333.7 10077.1 6.4 8.0
v= j}b]lzs C0f 405.2 783.4 173.7
u= j}b]lzs cg'bfg 150.0 38.7 32.9
s'n ;fwg / ;|f]t 44090.7 52502.2 62703.7 19.1 19.4
/fh:j tyf j}b]lzs cg'bfg 43479.5 52176.1 62364.0 20.0 19.5
/fh:j 40584.7 48197.8 60916.4 18.8 26.4
j}b]lzs cg'bfg 2894.9 3978.3 1447.6 37.4 -63.6
klxnf] jif{sf] /sd ;+lrtL / a]?h' 611.2 326.1 339.7 -46.6 4.2
Go"g -–_, art -+_ -6830.7 -5668.2 -16687.6 -17.0 194.4
Go"g Joxf]l/g] ;|f]tx? 6830.7 5668.3 16687.6 -17.0 194.4
cfGtl/s C0f 5448.2 1321.5 11612.9 -75.7 778.8
cfGtl/s C0f -clwljsif{ / cGo jfx]s_ 4242.3 8777.5 8833.8 106.9 0.6
s= 6«]h/L laN; 1000.0 2050.0 3300.0
v= ljsf; C0fkq 3000.0 6200.0 5500.0
u= /fli6«o artkq 0.0 0.0 0.0
3= gful/s artkq 233.9 500.0 28.6
ª= j}b]lzs /f]huf/ artkq 8.4 27.5 5.2
clwljsif{ & 1211.4 -7437.3 2860.0 -713.9 -138.5
cGo@ -5.6 -18.6 -80.8 235.9 333.7
ljQLo Joj:yf 1122.4 1369.4 294.0 22.0 -78.5
j}b]lzs C0f 260.1 2977.3 4780.7 1044.6 60.6
;/sf/L sf]if vftf 2853.8 684.9 4126.8 -76.0 502.6
d"=c=s= sf]if vftf 113.0 -0.3 -85.1 -100.3 27085.3
eG;f/ sf]if vftf 83.3 21.6 22.9 -74.1 5.8
k'glg{df{0f sf]if vftf 1000.0 0.0 1703.9
:yfgLo lgsfo lx;fj # 549.7 308.7 1331.4 -43.8 331.3
cGo cfo 1107.8 354.9 1153.7
rfn' vftf -–art_ 1031.2 8122.2 1266.8 687.6 -84.4
+  k|:t't tYofÍ ;/sf/L sf/f]af/ ug{] g]kfn /fi6« a}+ssf * sfof{no, /fli6«o jfl0fHo a}+ssf ^^ zfvf, g]kfn a}+ssf $$ zfvf, Pe/]i6 a}+ssf (
zfvf, Unf]jn a}+ssf $ zfvf / g]kfn a+unfb]z a}+s, Pg\Pd\aL a}+s / a}+s ckm sf7df8f}+sf !÷! Zffvfaf6 k||fKt tYofÍdf cfwfl/t /x]sf] 5 .
To;}u/L &% j6f lhNnfl:yt &( j6f sf]if tyf n]vf lgoGqs sfof{nox? / e'QmfgL s]Gb|x?af6 k|fKt lgsfzf ljj/0fdf cfwfl/t /x]sf] 5 .
# = uf=lj=;= . lh=lj=;= nfO{ ljt/0f ePsf]] /sddWo] vr{ geO{ afFsL /x]sf] /sd kl/jt{g .
&
= C0ffTds lrGx (-) n] art hgfpF5 .
@ = g]kfn ;/sf/sf] C0fkq sf/f]af/af6 cflh{t cGo /sd .
c = ckl/is[t
tflnsf !( M g]kfn ;/sf/sf] s'n cfGtl/s C0f

-?= s/f]8df_
l;= /sd /sd kl/jt{g k|ltzt kl/jt{g
C0fkqx? tyf :jfldTj
g+= 2071/72 2072/73 2073/74
c
2072/73 2073/74 2072/73 2073/74
! 6«]h/L laN; 11985.8 11605.9 11040.9 -379.9 -565.0 -3.17 -4.87
c= g]kfn /fi6« a}+s 1796.9 1610.0 3045.7 -186.9 1435.7 -10.40 89.18
cf= jfl0fHo a}+sx? 10072.9 9790.0 7953.9 -282.9 -1836.1 -2.81 -18.76
O= ljsf; a}+sx? 90.7 44.4 34.3 -46.3 -10.1 -51.05 -22.73
O{= ljQ sDkgLx? 25.3 11.2 7.0 -14.1 -4.2 -55.73 -37.50
p= cGo 0.0 150.4 0.0 150.4 -150.4 - -
@ ljsf; C0fkq 5707.0 10890.0 16390.0 5183.0 5500.0 90.82 50.51
c= g]kfn /fi6« a}+s 2.9 0.0 894.2 -2.9 894.2 -100.00 -
cf= jfl0fHo a}+sx? 3563.4 7906.4 12352.3 4343.0 4445.9 121.88 56.23
O= ljsf; a}+sx? 218.1 511.7 647.2 293.6 135.5 134.62 26.47
O{= ljQ sDkgLx? 279.4 373.4 394.8 94.0 21.4 33.64 5.74
p= cGo 1643.3 2098.6 2101.5 455.3 2.9 27.71 0.14
# /fli6«o artkq 1658.6 90.6 90.7 -1568.0 0.0 -94.54 0.06
c= g]kfn /fi6« a}+s 2.1 0.1 18.2 -2.0 18.1 -95.24 18140.00
cf= jfl0fHo a}+sx? 0.0 0.0 0.0 0.0 0.0 - -
O= ljsf; a}+sx? 0.0 0.0 0.0 0.0 0.0 - -
O{= ljQ sDkgLx? 0.0 0.0 0.0 0.0 0.0 - -
p= cGo 1656.5 90.5 72.4 -1566.0 -18.1 -94.54 -19.99
$ gful/s artkq 305.6 780.6 796.5 475.0 15.9 155.43 2.04
c= g]=/f=a}+s -bf]];|f] ahf/_ 50.8 30.8 227.5 -20.0 196.7 -39.37 638.54
cf= jfl0fHo a}+sx? 0.0 0.0 0.0 0.0 0.0 - -
O= ljsf; a}+sx? 0.0 0.0 0.0 0.0 0.0 - -
O{= ljQ sDkgLx? 0.0 0.0 0.0 0.0 0.0 - -
p= cGo 254.9 749.9 569.1 495.0 -180.9 194.19 -24.12
% j}b]lzs /f]huf/ artkq 21.5 48.6 53.0 27.1 4.4 126.05 8.99
c= g]kfn /fi6« a}+s 0.0 0.0 1.0 0.0 1.0 - -
cf= cGo 21.5 48.6 52.0 27.1 3.4 126.05 6.93
^ s'n cfGtl/s C0f 19678.7 23416.0 28371.1 3737.3 4955.1 18.99 21.16
c= g]kfn /fi6« a}+s 1852.7 1640.9 4186.7 -211.8 2545.8 -11.43 155.14
cf= jfl0fHo a}+sx? 13636.3 17696.4 20306.2 4060.1 2609.8 29.77 14.75
O= ljsf; a}+sx? 308.8 556.1 681.5 247.3 125.4 80.08 22.55
O{= ljQ sDkgLx? 304.7 384.6 401.8 79.9 17.2 26.22 4.48
p= cGo 3576.2 3138.0 2794.9 -438.2 -343.1 -12.25 -10.93
g]kfn /fi6« a}+sdf /x]sf]
& df}Hbft clwljsif{ -±_ -3381.3 11501.9 12768.6 14883.2 1266.8 -440.16 11.01
art -–_
gf]6 M
-s_ cfO{Pd\Pk\m k|ld;/L gf]6 487.1 487.1 487.1
-v_ j}b]lzs C0f 34296.5 38174.4 413.98
-u_ s'n ;fj{hlgs C0f -cfO{Pd\Pk\m 53975.1 61590.2 697.69
k|ld;/L gf]6 afx]s_
tflnsf @) M df}lb|s ;j]{If0f

-?= s/f]8df_
2072 2073 2074 jflif{s kl/jt{g
k|f= 2072/73 2073/74
c;f/ c;f/ c;f/ /sd k|ltzt /sd k|ltzt
!= v'b j}b]lzs ;DklQ 74728.74 95602.21 101472.47 18895.331 25.3 8,215.472 8.6
!=! j}b]lzs ;DklQ 84767.90 106983.07 110791.33 22215.17 26.2 3,808.26 3.6
!=@ j}b]lzs bfloTj 10039.16 11380.87 9318.86 1341.71 13.4 -2,062.00 -18.1
-s_ ljb]zL d'b|f lgIf]k 9439.56 10938.34 9033.96 1498.78 15.9 -1,904.38 -17.4
-v_ cGo j}b]lzs bfloTj 599.60 442.52 284.90 -157.07 -26.2 -157.62 -35.6
@= v'b cfGtl/s ;DklQ 113051.41 128855.65 157697.73 17782.381 15.7 26,496.872 20.6
@=! s'n cfGtl/s shf{ 152734.56 180569.48 215628.79 27834.92 18.2 35,059.32 19.4
-s_ ;/sf/nfO{ uPsf] v'b shf{ 12721.14 8775.94 12807.47 -3945.21 -31.0 4,031.53 45.9
-c_ ;/sf/dflysf] bfjL 16102.45 20277.78 25576.11 4175.33 25.9 5,298.33 26.1
-cf_ ;/sf/L lgIf]k 3381.31 11501.85 12768.64 8120.54 240.2 1,266.79 11.0
-v_ u}/–ljQLo ;/sf/L ;+:yfgx?nfO{ uPsf] shf{ 1010.08 822.70 922.59 -187.38 -18.6 99.89 12.1
-u_ ljQLo ;+:yfx?nfO{ uPsf] shf{ 1608.86 1744.36 2183.41 135.50 8.4 439.06 25.2
-c_ ;/sf/L ;+:yfgx? 326.07 341.43 428.62 15.36 4.7 87.19 25.5
-cf_ u}/–;/sf/L ;+:yfx? 1282.79 1402.93 1754.79 120.14 9.4 351.87 25.1
-3_ lghL If]qnfO{ uPsf] shf{ 137394.49 169226.49 199715.32 31832.00 23.2 30,488.83 18.0
@=@ v'b cdf}lb|s bfloTj 39683.15 51713.83 57931.06 10052.541 25.3 8,562.442 16.6
#= lj:t[t d'b|f k|bfo -Pd@_ 187780.15 224457.86 259170.20 36677.70 19.5 34,712.34 15.5
#=! d'b|f k|bfo -Pd!±_ 137604.86 163448.17 162317.25 25843.32 18.8 -1130.93 -0.7
-s_ d'b|f k|bfo -Pd!_ 42474.46 50328.71 56940.24 7854.25 18.5 6611.53 13.1
-c_ rngrNtLdf /x]sf] d'b|f 27008.04 32748.27 36174.59 5740.23 21.3 3426.32 10.5
-cf_ rNtL lgIf]k 15466.42 17580.44 20765.64 2114.02 13.7 3185.20 18.1
-v_ art tyf sn lgIf]k 95130.39 113119.46 105377.01 17989.07 18.9 -7742.45 -6.8
#=@ cfjlws lgIf]k 50175.30 61009.68 96852.95 10834.39 21.6 35843.27 58.8
$= lj:t[t df}lb|s t/ntf -Pd#_ 197219.72 235396.20 268204.16 38176.48 19.4 32807.96 13.9
k|f M k|f/lDes
!= ljb]zL ljlgdo b/ d"NofÍg gfkmf ?= !(&*=!$ s/f]8 ;dfof]hg ul/Psf] .
@= ljb]zL ljlgdo b/ d"NofÍg gf]S;fg ?= @#$%=@! s/f]8 ;dfof]hg ul/Psf] .
tflnsf @! M s]Gb|Lo a}+s ;j]{If0f

-?= s/f]8df_
2072 2073 2074 jflif{s kl/jt{g
k|f= 2072/73 2073/74
!= j}b]lzs ;DklQ 72668.39 91763.09 95565.77 19094.70 26.3 3,802.68 4.1
!=! ;'g nufgL 1952.71 2820.62 2592.94 867.91 44.4 -227.67 -8.1
!=@ P;=8L=cf/=xf]]lN8ª 409.59 2.98 17.06 -406.60 -99.3 14.08 471.8
!=# cfO{= Pd= Pkm= l/he{ kf]lh;g 0.00 238.41 229.13 238.41 -9.28
!=$ ljb]zL ljlgdo 70306.09 88701.08 92726.64 18394.99 26.2 4,025.56 4.5
@= ;/sf/dflysf] bfjL 1852.66 1640.87 4186.65 -211.79 -11.4 2,545.78 155.1
@=! 6«]h/L ljn 1796.89 1609.99 3045.74 -186.91 -10.4 1,435.76 89.2
@=@ ljsf; C0fkq 2.87 0.00 894.20 -2.87 894.20
@=# cGo ;/sf/L C0fkq 52.90 30.89 246.71 -22.02 -41.6 215.82 698.8
@=$ shf{ tyf nufgL 0.00 0.00 0.00 0.00 0.00
#= u}/–ljQLo ;/sf/L ;+:yfgx?nfO{ uPsf] shf{ 3.10 3.10 3.10 0.00 0.0 0.00 0.0
$= u}/–ljQLo ;+:yfx?nfO{ uPsf] shf{ 242.38 242.38 344.86 0.00 0.0 102.48 42.3
$=! ;/sf/L ;+:yfgx? 240.78 240.78 343.26 0.00 0.0 102.48 42.6
$=@ u}/–;/sf/L ;+:yfx? 1.60 1.60 1.60 0.00 0.0 0.00 0.0
%= a}+s tyf ljQLo ;+:yfx?nfO{ uPsf] shf{ 326.15 671.02 693.73 344.86 105.7 22.71 3.4
%=! k'g/shf{ 326.15 591.02 693.73 264.86 81.2 102.71 17.4
%=@ l/kf] nufgL tyf :yfoL t/ntf ;'ljwf 0.00 80.00 0.00 80.00 -80.00
^= lghL If]qnfO{ uPsf] shf{ 469.58 444.98 413.71 -24.60 -5.2 -31.27 -7.0
&= cGo ;DklQ 3135.93 3387.54 3660.12 251.61 8.0 272.58 8.0
;DklQ = bfloTj 78698.19 98152.97 104867.94 19454.78 24.7 6714.97 6.8
*= s'n ;l~rt d'b|f 52289.84 54705.30 65690.95 2415.45 4.6 10985.65 20.1
*=! ;j{;fwf/0f;Fu /x]sf] d'b|f 27008.04 32748.27 36174.59 5740.23 21.3 3426.32 10.5
*=@ a}+s tyf ljQLo ;+:yf;Fu /x]sf] d'b|f 4729.20 5590.11 6308.25 860.90 18.2 718.14 12.8
*=# jfl0fHo a}+sx?sf] lgIf]k 17493.9831 13471.59 19442.59 -4022.40 -23.0 5,971.01 44.3
*=$ ljsf; a}+sx?sf] lgIf]k 1148.38 1373.89 1236.47 225.50 19.6 -137.41 -10.0
*=% ljQ sDkgLx?sf] lgIf]k 581.55 555.14 480.24 -26.41 -4.5 -74.89 -13.5
*=^ cGo lgIf]k 1328.69 966.31 2048.80 -362.38 -27.3 1,082.49 112.0
(= ;/sf/L lgIf]k 3381.31 11501.85 12768.64 8120.54 240.2 1,266.8 11.0
!)= lgIf]k af]nsaf]n 6000.00 0.00 1440.00 -6000.00 1,440.0
!!= l/e;{ l/kf] 500.00 0.00 0.00 -500.00 0.0
!@= g]kfn /fi6« a}+s af]08 0.00 4908.00 0.00 4908.00 -4,908.0
!@= ljb]zL bfloTj 599.60 442.52 284.90 -157.07 -26.2 -157.6 -35.6
!#= k"FhL tyf sf]if 11824.82 13919.56 12866.41 2094.74 17.7 -1,053.1 -7.6
!$= cGo bfloTj 4102.61 12675.74 11817.03 8573.13 209.0 -858.7 -6.8
k|f M k|f/lDes
!= ljb]zL ljlgdo b/ d"NofÍg gfkmf ?= !(^@=%! s/f]8 ;dfof]hg ul/Psf] .
@= ljb]zL ljlgdo b/ d"NofÍg gf]S;fg ?= @#&$=^^ s/f]8 ;dfof]hg ul/Psf] .
tflnsf @@ M a}+s tyf ljQLo ;+:yfx?sf] ;DklQ / bfloTjsf] ljj/0f

-?= s/f]8df_
2072 2073 2074 jflif{s kl/jt{g
k|f= 2072/73 2073/74
!= s'n lgIf]k 168882.99 201681.62 229980.76 32798.63 19.4 28299.14 14.0
!=! rNtL lgIf]k 15929.00 18346.03 19904.72 2417.03 15.2 1558.69 8.5
-s_ :jb]zL 14137.73 16614.13 18716.84 2476.40 17.5 2102.71 12.7
-v_ ljb]zL 1791.26 1731.90 1187.88 -59.36 -3.3 -544.02 -31.4
!=@ art lgIf]k 71247.12 87367.96 81415.30 16120.84 22.6 -5952.65 -6.8
-s_ :jb]zL 70245.94 85854.99 80051.73 15609.06 22.2 -5803.26 -6.8
-v_ ljb]zL 1001.18 1512.96 1363.57 511.78 51.1 -149.39 -9.9
!=# d'2lt lgIf]k 50920.11 61586.14 99342.58 10666.03 20.9 37756.44 61.3
-s_ :jb]zL 48960.28 59416.00 94768.99 10455.73 21.4 35352.99 59.5
-v_ ljb]zL 1959.84 2170.14 4573.59 210.30 10.7 2403.45 110.8
!=$ sn lgIf]k 29571.74 32787.81 27234.20 3216.07 10.9 -5553.61 -16.9
-s_ :jb]zL 24884.45 27264.47 25325.28 2380.01 9.6 -1939.19 -7.1
-v_ ljb]zL 4687.28 5523.34 1908.92 836.06 17.8 -3614.42 -65.4
!=% dflh{g lgIf]k 1215.02 1593.68 2083.96 378.66 31.2 490.28 30.8
@= g]kfn /fi6« a}+saf6 ;fk6L 326.15 671.02 693.73 344.86 105.7 22.71 3.4
#= j}b]lzs bfloTj 0.00 0.00 0.00 0.00 0.00
$= cGo bfloTj 38371.49 47313.90 58078.20 8942.40 23.3 10764.30 22.8
$=! k"[FhL sf]if 14159.86 16498.14 22696.66 2338.28 16.5 6198.52 37.6
$=@ hu]8f sf]ifx? 8093.75 10770.91 13932.18 2677.17 33.1 3161.27 29.4
$=# cGo bfloTj 16117.89 20044.85 21449.35 3926.96 24.4 1404.51 7.0
;DklQ = bfloTj 42085.90 20.3 39086.15 15.7

207580.63 249666.53 288752.68
%= t/n sf]ifx? 35344.70 35685.55 42068.70 340.86 1.0 6383.14 17.9
%=! gub df}Hbft 4729.20 5590.11 6308.25 860.90 18.2 718.14 12.8
%=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft 19223.92 15400.61 21159.31 -3823.30 -19.9 5758.70 37.4
%=# ljb]zL d'b|f df}Hbft 133.69 99.99 109.28 -33.70 -25.2 9.29 9.3
%=$ ljb]zdf /x]sf] df}Hbft 11250.48 14588.16 14475.29 3337.69 29.7 -112.88 -0.8
%=% dfu{:y /sd 7.41 6.68 16.57 -0.73 -9.8 9.89 148.0
^= shf{ tyf nufgL 154263.49 190271.82 224090.10 36008.33 23.3 33818.28 17.8
^=! ;/sf/dflysf] bfaL 14249.79 18636.91 21389.46 4387.12 30.8 2752.55 14.8
^=@ u}/–ljQLo ;/sf/L ;+:yfgdflysf] bfaL 1006.98 819.60 919.49 -187.38 -18.6 99.89 12.2
^=# ljQLo ;+:yfdflysf] bfaL 1366.48 1501.98 1838.56 135.50 9.9 336.57 22.4
-s_ ;/sf/L 85.29 100.66 85.37 15.36 18.0 -15.29 -15.2
-v_ u}/–;/sf/L 1281.19 1401.33 1753.19 120.14 9.4 351.87 25.1
^=$ lghL If]qdflysf] bfaL 136924.91 168781.51 199301.61 31856.60 23.3 30520.10 18.1
-s_ ;fFjf 133893.16 165683.88 195900.24 31790.72 23.7 30216.36 18.2
-v_ Aofh 3031.75 3097.63 3401.37 65.88 2.2 303.74 9.8
^=% vl/b / l8:sfp06 u/]sf] ljb]zL lan 715.34 531.83 640.99 -183.51 -25.7 109.16 20.5
&= g]kfn /fi6« a}+s jf]08 0.00 4908.00 0.00 4908.00 -4908.00
*= cGo ;DklQ 17972.44 18801.15 22593.88 828.71 4.6 3792.73 20.2
k|f M k|f/lDes
tflnsf @# M jfl0fHo a}+sx?sf] ;DklQ / bfloTjsf] ljj/0f

-?= s/f]8df_
2072 2073 2074 jflif{s kl/jt{g
k|f= 2072/73 2073/74
!= s'n lgIf]k 145274.88 175343.06 208038.57 30068.19 20.7 32695.50 18.6
!=! rNtL lgIf]k 15044.29 17508.72 19170.23 2464.43 16.4 1661.51 9.5
-s_ :jb]zL 13256.69 15782.10 17987.48 2525.41 19.1 2205.38 14.0
-v_ ljb]zL 1787.60 1726.62 1182.75 -60.99 -3.4 -543.87 -31.5
!=@ art lgIf]k 55935.10 69869.12 70302.81 13934.02 24.9 433.69 0.6
-s_ :jb]zL 54943.63 68358.87 68942.25 13415.24 24.4 583.38 0.9
-v_ ljb]zL 991.47 1510.25 1360.56 518.79 52.3 -149.70 -9.9
!=# d'2lt lgIf]k 41735.51 52323.07 87982.18 10587.56 25.4 35659.11 68.2
-s_ :jb]zL 39778.74 50153.04 83408.69 10374.30 26.1 33255.65 66.3
-v_ ljb]zL 1956.77 2170.03 4573.49 213.26 10.9 2403.45 110.8
!=$ sn lgIf]k 31379.89 34070.78 28522.87 2690.89 8.6 -5547.91 -16.3
-s_ :jb]zL 26686.34 28547.39 26613.94 1861.05 7.0 -1933.45 -6.8
-v_ ljb]zL 4693.55 5523.39 1908.93 829.85 17.7 -3614.46 -65.4
!=% dflh{g lgIf]k 1180.09 1571.37 2060.48 391.28 33.2 489.11 31.1
@= g]kfn /fi6« a}+saf6 ;fk6L 326.15 651.63 624.36 325.47 99.8 -27.26 -4.2
#= j}b]lzs bfloTj 0.00 0.00 0.00 0.00 0.00
$= cGo bfloTj 29771.61 38126.94 49639.91 8355.32 28.1 11512.97 30.2
$=! k"[FhL sf]if 9830.01 12253.89 18675.95 2423.89 24.7 6422.06 52.4
$=@ hu]8f sf]ifx? 6363.57 8805.81 12157.04 2442.24 38.4 3351.23 38.1
$=# cGo bfloTj 13578.03 17067.23 18806.92 3489.20 25.7 1739.69 10.2
;DklQ = bfloTj 38748.99 22.1 44181.21 20.6

175372.64 214121.63 258302.84
%= t/n sf]ifx? 32793.25 32833.70 39562.45 40.45 0.1 6728.75 20.5
%=! gub df}Hbft 3938.34 4706.06 5547.20 767.71 19.5 841.14 17.9
%=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft 17493.98 13471.59 19442.59 -4022.40 -23.0 5971.01 44.3
%=# ljb]zL d'b|f df}Hbft 125.21 92.81 99.67 -32.39 -25.9 6.86 7.4
%=% dfu{:y /sd 7.35 6.41 16.50 -0.94 -12.8 10.09 157.4
^= shf{ tyf nufgL 126700.68 159492.75 197012.23 32792.06 25.9 37519.49 23.5
^=! ;/sf/dflysf] bfaL 13636.31 17696.30 20306.18 4059.99 29.8 2609.88 14.7
^=@ u}/–ljQLo ;/sf/L ;+:yfgdflysf] bfaL 977.45 787.58 887.44 -189.86 -19.4 99.86 12.7
^=# ljQLo ;+:yfdflysf] bfaL 1190.12 1531.12 1670.13 341.00 28.7 139.02 9.1
-s_ ;/sf/L 85.29 100.66 85.37 15.36 18.0 -15.29 -15.2
-v_ u}/–;/sf/L 1104.83 1430.46 1584.77 325.63 29.5 154.31 10.8
^=$ lghL If]qdflysf] bfaL 110181.47 138945.92 173507.49 28764.45 26.1 34561.57 24.9
-s_ ;fFjf 108054.21 136727.98 170898.52 28673.77 26.5 34170.55 25.0
-v_ Aofh 2127.26 2217.95 2608.97 90.69 4.3 391.02 17.6
^=% vl/b / l8:sfp06 u/]sf] ljb]zL lan 715.34 531.83 640.99 -183.51 -25.7 109.16 20.5
&= g]kfn /fi6« a}+s jf]08 0.00 4902.00 0.00 4902.00 -4902.00
*= cGo ;DklQ 15878.71 16893.18 21728.16 1014.47 6.4 4834.98 28.6
k|f M k|f/lDes
tflnsf @$ M ljsf; a}+sx?sf] ;DklQ / bfloTjsf] ljj/0f

-?= s/f]8df_
2072 2073 2074 jflif{s kl/jt{g
k|f= 2072/73 2073/74
!= s'n lgIf]k 23072.53 26889.54 22102.81 3817.01 16.5 -4786.73 -17.8
!=! rNtL lgIf]k 553.94 723.83 558.85 169.90 30.7 -164.99 -22.8
-s_ :jb]zL 550.28 718.55 553.72 168.27 30.6 -164.83 -22.9
-v_ ljb]zL 3.66 5.28 5.13 1.62 44.4 -0.15 -2.9
!=@ art lgIf]k 12064.08 14341.93 9278.81 2277.84 18.9 -5063.11 -35.3
-s_ :jb]zL 12054.37 14339.22 9275.80 2284.85 19.0 -5063.42 -35.3
-v_ ljb]zL 9.72 2.71 3.01 -7.01 -72.1 0.30 11.2
!=# d'2lt lgIf]k 6221.27 6822.21 8867.30 600.94 9.7 2045.09 30.0
-s_ :jb]zL 6218.20 6822.10 8867.19 603.90 9.7 2045.09 30.0
-v_ ljb]zL 3.06 0.11 0.10 -2.95 -96.5 0.00 -3.6
!=$ sn lgIf]k 4199.70 4980.74 3375.72 781.03 18.6 -1605.02 -32.2
-s_ :jb]zL 4147.26 4958.65 3354.46 811.39 19.6 -1604.20 -32.4
-v_ ljb]zL 52.44 22.09 21.27 -30.36 -57.9 -0.82 -3.7
!=% dflh{g lgIf]k 33.54 20.83 22.12 -12.71 -37.9 1.29 6.2
@= g]kfn /fi6« a}+saf6 ;fk6L 0.00 0.50 18.14 0.50 17.64
#= j}b]lzs bfloTj 0.00 0.00 0.00 0.00 0.00
$= cGo bfloTj 5799.81 6278.61 5724.60 478.80 8.3 -554.00 -8.8
$=! k"[FhL sf]if 2753.47 2927.82 2969.95 174.35 6.3 42.13 1.4
$=@ hu]8f sf]ifx? 1178.32 1213.77 1228.22 35.45 3.0 14.45 1.2
$=# cGo bfloTj 1868.01 2137.01 1526.43 269.00 14.4 -610.58 -28.6
;DklQ = bfloTj 4296.31 14.9 -5323.10 -16.0

28872.34 33168.65 27845.55
%= t/n sf]ifx? 1868.37 2192.31 1907.85 323.94 17.3 -284.46 -13.0
%=! gub df}Hbft 689.41 781.97 651.92 92.56 13.4 -130.04 -16.6
%=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft 1148.38 1373.89 1236.47 225.50 19.6 -137.41 -10.0
%=# ljb]zL d'b|f df}Hbft 8.45 7.17 9.60 -1.28 -15.2 2.43 33.9
%=% dfu{:y /sd 0.04 0.03 0.03 -0.02 -36.7 0.00 0.0
^= shf{ tyf nufgL 25359.18 29470.00 25180.10 4110.82 16.2 -14.6
^=! ;/sf/dflysf] bfaL 308.78 556.11 681.48 247.33 80.1 125.37 22.5
^=@ u}/–ljQLo ;/sf/L ;+:yfgdflysf] bfaL 19.59 18.82 17.01 -0.77 -3.9 -1.81 -9.6
^=# ljQLo ;+:yfdflysf] bfaL 5404.17 5416.73 4199.99 12.56 0.2 -1216.75 -22.5
-s_ ;/sf/L 0.00 0.00 0.00 0.00 0.00
-v_ u}/–;/sf/L 5404.17 5416.73 4199.99 12.56 0.2 -1216.75 -22.5
^=$ lghL If]qdflysf] bfaL 19626.63 23478.33 20281.63 3851.70 19.6 -3196.70 -13.6
-s_ ;fFjf 19341.58 23269.88 20073.59 3928.30 20.3 -3196.29 -13.7
-v_ Aofh 285.05 208.45 208.03 -76.60 -26.9 -0.42 -0.2
^=% vl/b / l8:sfp06 u/]sf] ljb]zL lan 0.00 0.00 0.00 0.00 0.00
&= g]kfn /fi6« a}+s jf]08 0.00 6.00 0.00 6.00 -6.00
*= cGo ;DklQ 1644.79 1500.34 757.60 -144.45 -8.8 -742.74 -49.5
k|f M k|f/lDes
tflnsf @% M ljQ sDkgLx?sf] ;DklQ / bfloTjsf] ljj/0f

-?= s/f]8df_
2072 2073 2074 jflif{s kl/jt{g
k|f= 2072/73 2073/74
!= s'n lgIf]k 7163.62 6302.79 5176.80 -860.83 -12.0 -1125.99 -17.9
!=! rNtL lgIf]k 542.64 454.24 437.18 -88.40 -16.3 -17.06 -3.8
-s_ :jb]zL 542.64 454.24 437.18 -88.40 -16.3 -17.06 -3.8
-v_ ljb]zL 0.00 0.00 0.00

!=@ art lgIf]k 3375.50 3204.69 1844.46 -170.81 -5.1 -1360.24 -42.4
-s_ :jb]zL 3375.50 3204.69 1844.46 -170.81 -5.1 -1360.24 -42.4
-v_ ljb]zL 0.00 0.00 0.00 0.00
!=# d'2lt lgIf]k 3155.00 2498.58 2519.79 -656.42 -20.8 21.20 0.8
-s_ :jb]zL 3155.00 2498.58 2519.79 -656.42 -20.8 21.20 0.8
-v_ ljb]zL 0.00 0.00 0.00 0.00 0.00
!=$ sn lgIf]k 89.08 143.79 374.02 54.72 61.4 230.23 160.1
-s_ :jb]zL 89.08 143.79 374.02 54.72 61.4 230.23 160.1
-v_ ljb]zL 0.00 0.00 0.00 0.00
!=% dflh{g lgIf]k 1.39 1.48 1.35 0.08 5.9 -0.13 -8.6
@= g]kfn /fi6« a}+saf6 ;fk6L 0.00 18.89 51.23 18.89 32.34
#= j}b]lzs bfloTj 0.00 0.00 0.00

$= cGo bfloTj 3339.97 3573.95 2777.59 233.98 7.0 -796.36 -22.3
$=! k"[FhL sf]if 1576.38 1316.42 1050.76 -259.95 -16.5 -265.67 -20.2
$=@ hu]8f sf]ifx? 551.85 751.33 546.93 199.48 36.1 -204.40 -27.2
$=# cGo bfloTj 1211.75 1506.20 1179.91 294.45 24.3 -326.29 -21.7
;DklQ = bfloTj -607.96 -5.8 -1890.02 -19.1

10503.59 9895.63 8005.62
%= t/n sf]ifx? 683.08 661.60 598.40 -21.48 -3.1 -63.19 -9.6
%=! gub df}Hbft 101.45 102.08 109.13 0.63 0.6 7.04 6.9
%=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft 581.55 555.14 480.24 -26.41 -4.5 -74.89 -13.5
%=# ljb]zL d'b|f df}Hbft 0.04 0.01 0.01 -0.03 -67.2 0.00 -19.2
%=$ ljb]zdf /x]sf] df}Hbft 0.03 4.12 8.98 4.09 4.86
%=% dfu{:y /sd 0.01 0.24 0.04 0.23 -0.20
^= shf{ tyf nufgL 9371.57 8826.41 7299.09 -545.17 -5.8 -1527.32 -17.3
^=! ;/sf/dflysf] bfaL 304.70 384.50 401.80 79.80 26.2 17.30 4.5
^=@ u}/–ljQLo ;/sf/L ;+:yfgdflysf] bfaL 9.94 13.19 15.04 3.25 32.7 1.85 14.0
^=# ljQLo ;+:yfdflysf] bfaL 1940.13 2071.46 1369.76 131.34 6.8 -701.70 -33.9
-s_ ;/sf/L 0.00 0.00 0.00 0.00 0.00
-v_ u}/–;/sf/L 1940.13 2071.46 1369.76 131.34 6.8 -701.70 -33.9
^=$ lghL If]qdflysf] bfaL 7116.81 6357.25 5512.49 -759.55 -10.7 -844.77 -13.3
-s_ ;fFjf 6497.37 5686.02 4928.12 -811.35 -12.5 -757.90 -13.3
-v_ Aofh 619.44 671.23 584.37 51.80 8.4 -86.87 -12.9
^=% vl/b / l8:sfp06 u/]sf] ljb]zL lan 0.00 0.00 0.00

&= g]kfn /fi6« a}+s jf]08 0.00 0.00 0.00
*= cGo ;DklQ 448.94 407.63 108.13 -41.31 -9.2 -299.50 -73.5
k|f M k|f/lDes
tflnsf @^ M jfl0fHo a}+sx?af6 c;'n x'g afFsL shf{sf] If]qut ljj/0f

-?= s/f]8df_
2072 2073 2074 jflif{s kl/jt{g
k|f= 2072/73 2073/74
!= s[lif 5070.6 6112.5 7535.0 1041.9 20.5 1422.5 23.3
@= vfgL 306.4 297.1 346.8 -9.3 -3.0 49.7 16.7
#= pTkfbg If]q 23972.3 27830.4 31594.2 3858.1 16.1 3763.8 13.5
$= lgdf{0f 11517.6 14230.3 17877.7 2712.8 23.6 3647.4 25.6
%= wft' pTkfbg, d]l;g/L / ljB'tLo pks/0f tyf h8fg 1240.2 1632.8 2263.3 392.5 31.6 630.6 38.6
^= oftfoft, pks/0f pTkfbg tyf h8fg 1437.7 2152.0 2420.6 714.3 49.7 268.6 12.5
&= ;+rf/ / ;fj{hlgs ;]jf 4128.9 6382.8 8761.0 2253.9 54.6 2378.2 37.3
*= yf]s tyf v'b|f laqm]tf 25625.3 33088.7 39794.5 7463.4 29.1 6705.8 20.3
(= ljQ, aLdf / l:y/ ;DklQ 8922.0 11451.8 14858.9 2529.8 28.4 3407.1 29.8
!)= ;]jf pBf]u 8843.8 10395.4 13717.8 1551.6 17.5 3322.4 32.0
!!= pkef]Uo shf{ 4303.6 5032.4 7002.2 728.9 16.9 1969.8 39.1
!@= :yfgLo ;/sf/ 162.2 157.6 150.7 -4.6 -2.8 -6.9 -4.4
!#= cGo 14783.7 20486.4 27267.1 5702.7 38.6 6780.7 33.1
hDdf 110314.3 139250.3 173589.9 28936.0 26.2 34339.6 24.7
k|f M k|f/lDes
tflnsf @& M a}+s tyf ljQLo ;+:yfx?nfO{ g]kfn /fi6« a}+saf6 pknAw u/fOPsf]
k'g/shf{sf] aSof}tf ljj/0f
-?= s/f]8df_
cfly{s jif{
qm=;+ ;+:yf @)&!÷&@ @)&@÷&# @)&#÷&$
!= Jffl0fHo a}+sx? 674.4 752.4 47.7
@= ljsf; a}+sx? - - 52.2
#= ljQ sDkgLx? - 7.6 1441.1
hDdf 674.4 760.0 1541.0
tflnsf @* M n3' ljQ ;+:yfx?sf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f

-?= s/f]8df_
c;f/ d;fGt k|ltzt kl/jt{g
ljj/0f
@)&@ @)&# @)&$c @)&@÷&# @)&#÷&$
;fwg
k"FhL sf]if 614.27 867.37 1276.36 41.2 47.2
lgIf]k 1599.68 2409.53 3440.12 50.6 42.8
;fk6L 3859.69 5243.14 6695.30 35.8 27.7
cGo 538.97 720.00 1017.21 33.6 41.3
gfkmf gf]S;fg lx;fj 255.61 330.62 371.89 29.3 12.5
;fwg = pkof]u 6868.23 9570.66 12800.88 39.3 33.8
pkof]u
t/n sf]if 697.98 1107.32 1274.10 58.6 15.1
nufgL 246.63 284.35 275.31 15.3 -3.2
shf{ tyf ;fk6L 5506.69 7723.30 10651.52 40.3 37.9
cGo 412.31 454.62 592.99 10.3 30.4
gfkmf gf]S;fg lx;fj 4.62 1.08 6.96 -76.6 544.8
c M ckl/is[t
tflnsf @( M ;Lldt a}+lsª sf/f]af/ ug]{ ;xsf/L ;+:yfx?sf] ljQLo ;fwg tyf pkof]usf] ljj/0f
-?= s/f]8df_
ljj/0f c
@)&@ @)&# @)&$ @)&@÷&# @)&#÷&$
;fwg
k"FhL sf]if 215.10 276.10 286.22 28.4 3.7
lgIf]k 1871.28 2541.70 2539.94 35.8 -0.1
;fk6L 144.12 159.55 202.17 10.7 26.7
cGo 193.92 209.18 176.55 7.9 -15.6
gfkmf gf]S;fg lx;fj 73.72 65.17 102.77 -11.6 57.7
;fwg = pkof]u 2498.15 3251.69 3307.65 30.2 1.7
pkof]u
t/n sf]if 657.52 804.27 685.94 22.3 -14.7
nufgL 218.16 235.85 282.87 8.1 19.9
shf{ tyf ;fk6L 1440.79 2018.45 2136.50 40.1 5.8
cGo 162.72 176.54 176.54 8.5 0.0
gfkmf gf]S;fg lx;fj 18.96 16.58 25.80 -12.5 55.6
c M ckl/is[t
tflnsf #) M aLdf sDkgLx?sf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f

-?= s/f]8df_
c;f/ d;fGt @)&@÷&# @)&#÷&$
c /sd k|ltzt /sd k|ltzt
ljj/0f @)&@ @)&# @)&$ kl/jt{g kl/jt{g kl/jt{g kl/jt{g
;fwg
r'Qmf k"FhL 830.00 1099.52 1452.21 269.52 32.5 352.69 32.1
hu]8f sf]if 9930.00 13541.69 16281.94 3611.69 36.4 2740.25 20.2
cGo bfloTj 1670.00 1182.95 854.85 -487.05 -29.2 -328.10 -27.7
;fwg Ö pkof]u 12430.00 15824.16 18589.00 3394.16 27.3 2764.84 17.5
pkof]u
a}+s tyf gub df}Hbft 510.00 551.73 462.35 41.73 8.2 -89.38 -16.2
nufgL 10170.00 13329.65 16126.31 3159.65 31.1 2796.66 21.0
l:y/ ;DklQ 330.00 273.70 299.33 -56.30 -17.1 25.63 9.4
cGo ;DklQ 1420.00 1669.08 1701.01 249.08 17.5 31.93 1.9
c M ckl/is[t
;|f]t M aLdf ;ldlt
tflnsf #! M sd{rf/L ;+rosf]ifsf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f

-?= s/f]8df_
c;f/ d;fGt @)&@÷&# @)&#÷&$
ljj/0f c /sd k|ltzt /sd k|ltzt
@)&@ @)&# @)&$ kl/jt{g kl/jt{g kl/jt{g kl/jt{g
;fwg
;+rosf]if 18756.53 21793.66 24414.54 3037.13 16.2 2620.88 12.0
hu]8f sf]if 462.80 443.92 465.90 -18.88 -4.1 21.98 5.0
cGo bfloTj tyf Joj:yf 224.99 247.90 247.90 22.91 10.2 0.00 0.0
;fwg Ö pkof]u 19444.32 22485.48 25128.33 3041.16 15.6 2642.85 11.8
pkof]u
a}+s tyf gub df}Hbft 801.48 788.11 252.10 -13.37 -1.7 -536.01 -68.0
nufgL 5431.69 6945.77 7869.04 1514.08 27.9 923.27 13.3
a}+s d'¢tL lgIf]k 3687.00 5137.20 6052.00 1450.20 39.3 914.80 17.8
;/sf/L C0fkq 1522.64 1586.52 1539.04 63.88 4.2 -47.48 -3.0
cfjf; of]hfgf 0.00 0.00 0.00 0.00 0.00
z]o/ nufgL 222.05 222.05 278.00 0.00 0.0 55.95 25.2
cGo nufgL 0.00 0.00 0.00 0.00 0.00
shf{ tyf ;fk6 12893.56 14410.50 16666.09 1516.94 11.8 2255.59 15.7
kl/of]hgf shf{ 2481.96 2474.96 2847.10 -7.00 -0.3 372.14 15.0
;+rostf{ ;fk6L 10411.60 11935.54 13818.99 1523.94 14.6 1883.45 15.8
l:y/ ;DklQ 32.03 40.00 118.10 7.97 24.9 78.10 195.3
cGo ;DklQ 285.57 301.10 223.00 15.53 5.4 -78.10 -25.9
c M ckl/is[t
;|f]t M sd{rf/L ;+rosf]if
tflnsf #@ M gful/s nufgL sf]ifsf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f

-?= s/f]8df_
c;f/ d;fGt @)&@÷&# @)&#÷&$
ljj/0f c /sd k|ltzt /sd k|ltzt
@)&@ @)&# @)&$ kl/jt{g kl/jt{g kl/jt{g kl/jt{g
;fwg
!= r'Qmf k"FhL 45.00 60.75 74.03 15.75 35.0 13.28 21.9
@= hu]8f sf]if 184.57 151.41 232.29 -33.16 -18.0 80.88 53.4
#= sf]if ;+sng 6722.54 8015.64 9354.51 1293.10 19.2 1338.87 16.7
$= cGo bfloTj 97.23 73.54 249.33 -23.69 -24.4 175.79 239.0
;fwg Ö pkof]u 7049.34 8301.34 9910.16 1252.00 17.8 1608.82 19.4
pkof]u
!= t/n ;DklQ 931.36 60.00 228.35 -871.36 -93.6 168.35 280.6
@= nufgL 4172.34 6287.58 6856.47 2115.24 50.7 568.89 9.0
#= shf{ tyf ;fk6L 1737.37 1360.83 2310.89 -376.54 -21.7 950.06 69.8
$= cGo ;DklQ 208.27 592.93 514.45 384.66 184.7 -78.48 -13.2
c M ckl/is[t
;|f]t M gful/s nufgL sf]if
tflnsf ## M g]kfnsf] ljQLo k|0ffnLsf] ;+/rgf

-?= s/f]8df_
@)&!÷&@ @)&@÷&# @)&#÷&$
s'n ;DklQsf] s'n ;DklQsf] s'n ;DklQsf]
s'n ufx{:Yo s'n ufx{:Yo s'n ;DklQ÷ s'n ufx{:Yo
s'n ;DklQ÷ c+z s'n ;DklQ÷ c+z c+z
ljj/0f pTkfbg;Fusf] pTkfbg;Fusf] bfloTj pTkfbg;Fusf]
bfloTj k|ltztdf bfloTj k|ltztdf
cg'kft cg'kft -ckl/is[t_ k||ltztdf cg'kft
k|ltztdf k|ltztdf k|ltztdf
ljQLo ;+:yfx? 304707.1 88.5 143.0 368952.5 88.7 164.2 416456.0 88.5 160.2
g]kfn /fi6« a}+s 78698.2 22.9 36.9 98153.0 23.6 43.7 104867.9 22.3 40.3
jfl0fHo a}+sx? 175372.6 50.9 82.3 214121.6 51.5 95.3 258302.8 54.9 99.4
ljsf; a}+sx? 28872.3 8.4 13.6 33168.6 8.0 14.8 27845.5 5.9 10.7
ljQ sDkgLx? 10503.6 3.1 4.9 9895.6 2.4 4.4 8005.6 1.7 3.1
n3'ljQ sf/f]af/ ug]{
ljQLo ;+:yfx? 6868.2 2.0 3.2 9570.7 2.3 4.3 12774.4 2.7 4.9
;xsf/L ;+:yfx?
-;Lldt a}+lsª sf/f]af/
ug]{_ 2498.1 0.7 1.2 2774.2 0.7 1.2 3307.6 0.7 1.3
n3'ljQ sf/f]af/ ug]{
u}/–;/sf/L ;+:yfx? 1894.0 0.6 0.9 1268.8 0.3 0.6 1352.1 0.3 0.5
;Demf}tfd"ns art
;+:yfx? 39438.1 11.5 18.5 46597.3 11.2 20.7 53627.5 11.4 20.6
sd{rf/L ;+rosf]if 19444.3 5.6 9.1 22471.8 5.4 10.0 25128.3 5.3 9.7
gful/s nufgL sf]if 7049.3 2.0 3.3 8301.3 2.0 3.7 9910.2 2.1 3.8
ljdf sDkgLx? 12944.5 3.8 6.1 15824.2 3.8 7.0 18589.0 4.0 7.2
x'nfs art a}+s 178.5 0.1 0.1 219.2 0.1 0.1 281.3 0.1 0.1
hDdf 344323.8 100.0 161.6 415769.1 100.0 185.0 470364.8 100.0 181.0
s'n ufx{:Yo pTkfbg
-?= s/f]8df_ 213015.0 224742.70 259923.4
lwtf]kq ahf/sf] ahf/
k"FhLs/0f -?= s/f]8df_ 98940.4 189013.0 185682.9
ahf/ k"FhLs/0fsf] s'n
ufx{:Yo pTkfbg;Fusf]
cg'kft -k|ltztdf_ 46.4 84.1 71.4
tflnsf #$ M z]o/ ahf/ kl/;"rs

ljj/0f @)&@ @)&# @)&$ @)&!÷&@ @)&@÷&#
! ;"rLs[t sDkgLsf] ;+Vof 232 230 208 -0.9 -9.6
@ ;"rLs[t sDkgLsf] r'Qmf kF"hL -?=s/f]8df_ 15757.61 20401.96 28959.04 29.5 41.9
# s'n ahf/ k"FhLs/0f -?=s/f]8df_ 98940.40 189013.00 185682.94 91.0 -1.8
$ jflif{s sf/f]af/ /sd -?=s/f]8df_ 6533.16 16395.78 20478.71 151.0 24.9
% sf/f]af/ ePsf] lbg 216 233 230 7.9 -1.3
^ sf/f]af/ ePsf] sDkgL ;+Vof 271 274 270 1.1 -1.5
& sf/f]af/ ;+Vof 483856 838987 1356515 73.4 61.7
* ;"rLs[t z]o/ ;+Vof -xhf/df_ 1631525 2105437 2965884 29.0 40.9
( sf/f]af/ ePsf] z]o/ ;+Vof -xhf/df_ 159717 302021 392598 89.1 30.0
!) r'Qmf k"FhL÷s'n ufx{:y pTkfbg cg'kft -k|ltzt_ 7.40 9.08 11.14 22.7 22.7
!! sf/f]af/ /sd÷r'Qmf kF"hL cg'kft -k|ltzt_ 41.46 80.36 70.72 93.8 -12.0
!@ sf/f]af/ /sd÷ahf/ k"FhLs/0f cg'kft -k|ltzt_ 6.60 8.67 11.03 31.4 27.1
!# ahf/ k"FhLs/0f÷ufx{:y pTkfbg cg'kft -k|ltzt_ 46.45 84.10 71.44 81.1 -15.1
!$ g]K;] kl/;"rs -sf/f]af/ aGb x'Fbf_ 961.23 1718.15 1582.67 78.7 -7.9
!% g]K;] ;]G;]l6e kl/;"rs -sf/f]af/ aGb x'Fbf_ 204.67 369.07 336.04 80.3 -8.9
!^ g]K;] ˆnf]6 kl/;"rs -sf/f]af/ aGb x'Fbf_ 68.47 125.41 116.14 83.2 -7.4
;|f]tM g]kfn :6s PS;r]~h lnld6]8
tflnsf #% M g]kfn :6s PS;r]~h lnld6]8df ;"rLs[t ePsf lwtf]kqx?

@)&@÷&# @)&#÷&$
z]o/ ;+Vof /sd c+z z]o/ ;+Vof /sd c+z
-xhf/df_ -?= s/f]8df_ k||ltztdf -xhf/df_ -?= s/f]8df_ k||ltztdf
;+:yfut cfwf/df
jfl0fHo a}+s 179187.7 1944.9 64.2 467822.4 4678.2 34.9
ljsf; a}+s 47687.6 476.9 15.7 130057.4 1300.6 9.7
aLdf sDkgL 20677.3 206.8 6.8 40818.5 408.2 3.0
ljQ sDkgL 11393.6 113.9 3.8 27332.3 273.3 2.0
pTkfbg tyf k|zf]wg sDkgL 0.0 0.0 0.0 0.0 0.0 0.0
xf]6nx? 12128.6 121.3 4.0 6585.1 65.9 0.5
Jofkfl/s ;+:yfx? 0.0 0.0 0.0 107.1 1.1 0.0
hnljB't 16518.4 165.2 5.5 33007.2 330.1 2.5
cGo 65.0 0.7 0.0 746575.0 6340.8 47.3
s'n 287658.2 3029.6 100.0 1452304.9 13398.0 100.0
lwtf]kqsf] cfwf/df
;fwf/0f z]o/ 30524.7 305.2 10.1 46666.9 466.7 3.5
xsk|b z]o/ 41282.8 412.8 13.6 296441.5 2964.4 22.1
af]g; z]o/ 214150.7 2141.5 70.7 364196.5 3642.0 27.2
;/sf/L C0fkq 0.0 0.0 0.0 620000.0 6200.0 46.3
sgel6{jn k|]km]/]G; z]o/ 0.0 0.0 0.0 0.0 0.0 0.0
a}+sx?n] hf/L u/]sf] C0fkq 1700.0 170.0 5.6 0.0 0.0 0.0
cGo 0.0 0.0 0.0 125000.0 125.0 0.9
s'n 287658.2 3029.6 100.0 1452304.9 13398.0 100.0
;|f]t M g]kfn :6s PS;r]~h lnld6]8
tflnsf #^ M ;"rLs[t sDkgLx? / ahf/ k"FhLs/0fsf] l:ylt

;"rLs[t sDkgLsf] ;+Vof ahf/ k"FhLs/0f -/sd ?= s/f]8df_ ahf/ k"FhLs/0fsf]
ljj/0f @)&@ c;f/ @)&# c;f/ @)&$ c;f/ k|ltzt kl/jt{g
@)&@ @)&# @)&$
c;f/ c;f/ c;f/ z]o/
/sd /sd z]o/ c+z /sd z]o/ c+z @)&@÷&# @)&#÷&$
c+z
ljQLo ;+:yfx? 198 193 165 76905.7 77.7 158144.3 83.7 158608.2 85.4 105.6 0.3
jfl0fHo a}+s 29 29 27 49624.2 50.2 99516.0 52.7 97949.0 52.8 100.5 -1.6
ljsf; a}+s 96 95 80 9692.0 9.8 23312.1 12.3 25842.8 13.9 140.5 10.9
ljQ sDkgL 51 47 36 4221.8 4.3 6842.7 3.6 5236.1 2.8 62.1 -23.5
aLdf sDkgL 22 22 22 13367.7 13.5 28473.5 15.1 29580.2 15.9 113.0 3.9
lgdf{0f tyf k|zf]wg 18 18 18 2968.1 3.0 4580.3 2.4 4199.0 2.3 54.3 -8.3
xf]6n 4 4 4 2485.6 2.5 2681.2 1.4 2935.6 1.6 7.9 9.5
Jofkf/ 4 4 4 117.8 0.1 118.0 0.1 123.8 0.1 0.2 4.9
hnljB't 6 8 14 6921.2 7.0 8822.6 4.7 7719.7 4.2 27.5 -12.5
cGo 2 3 3 9542.0 9.6 14666.7 7.8 12096.7 6.5 53.7 -17.5
s'n 232 230 208 98940.4 100.0 189013.0 100.0 185682.9 100.0 91.0 -1.8
;|f]t M g]kfn :6s PS;r]~h lnld6]8

cg';"rL !=! M ljQLo sf/f]af/ ug{ :jLs[lt k|fKt a}+s tyf ljQLo ;+:yfx?sf] gfdfjnL
-@)&$ c;f/ d;fGt_
-!_ jfl0fHo a}+sx?
qm=;+= gfd s]Gb|Lo sfof{no ;+Rffng ldlt r'Qmfk"FhL# sfo{If]q
-?= s/f]8df_
1 g]kfn a}+s ln= wd{ky, sf7df8f}+ 1994÷07÷30 745.96 /fli6«o:t/
2 /fli6«o jfl0fHo a}+s ln= l;+xb/af/Knfhf, sf7df8f}+ 2022÷10÷10 858.90 /fli6«o:t/
3 s[lif ljsf; a}+s ln= /fdzfxky, sf7df8f}+ 2024÷10÷07 1252.04 /fli6«o:t/
4 gljn a}+s ln= lj0ffdfu{, tLgwf/f,sf7df8f}+ 2041÷03÷29 618.55 /fli6«o:t/
5 g]kfn OGe]i6d]06 a}+s ln=! b/af/dfu{, sf7df8f}+ 2042÷11÷26 995.05 /fli6«o:t/
6 :6f088{ rf6{8{ a}+s g]kfn ln= gofFafg]Zj/, sf7df8f}+ 2043÷10÷16 400.57 /fli6«o:t/
7 lxdfnog a}+s ln= sdnfbL, sf7df8f}+ 2049÷10÷05 649.16 /fli6«o:t/
8 g]kfn P;=lj=cfO{= a}+s ln= s]z/dxn, sf7df8f}+ 2050÷03÷23 497.99 /fli6«o:t/
9 g]kfn a+unfb]z a}+s ln sdnfbL, sf7df8f}+ 2051÷02÷23 400.85 /fli6«o:t/
10 Pe/]i6 a}+s ln= nflhDkf6, sf7df8f}+ 2051÷07÷01 460.64 /fli6«o:t/
11 s'df/L a}+s ln=@ b/af/dfu{, sf7df8f}+ 2057÷12÷21 615.80 /fli6«o:t/
12 nIdL a}+s ln= xfQL;f/, sf7df8f}+ 2058÷12÷21 315.90 /fli6«o:t/
13 l;l6hG; a}+s OG6/g]zgn lNf gf/fo0flx6Lky, sf7df8f}+ 2064÷01÷07 685.97 /fli6«o:t/
14 k|fOd sdl;{on a}+s ln=# sdnkf]v/L, sf7df8f}+ 2064÷06÷07 632.54 /fli6«o:t/
15 ;g/fOh a}+s ln u}/Lwf/f, sf7df8f}+ 2064÷06÷25 545.32 /fli6«o:t/
16 d]uf a}+s g]kfn ln= sdnfbL, sf7df8f}+ 2067÷04÷07 458.23 /fli6«o:t/
17 ;]Gr'/L sdl;{on a}+s ln=$ k'tnL;8s, sf7df8f}+ 2067÷11÷26 546.06 /fli6«o:t/
18 ;flgdf a}+s ln= gfukf]v/L, sf7df8f}+ 2068÷11÷03 530.59 /fli6«o:t/
19 df5fk'R5]« a}+s ln= Go'/f]8, kf]v/f, sf:sL 2069÷03÷25* 659.87 /fli6«o:t/
20 Pg cfO{ ;L Plzof a}+s ln= yfkfynL, sf7df8f}+ 2070÷03÷16* 581.96 /fli6«o:t/
21 Unf]an cfOPdO{ a}+s ln=% kfgLkf]v/L, sf7df8f}+ 2070÷12÷26* 825.31 /fli6«o:t/
22 PgPdaL a}+s ln= aa/dxn, sf7df8f}+ 2072÷07÷01* 646.18 /fli6«o:t/
23 k|e' a}+s ln= aa/dxn, sf7df8f}+ 2072÷10÷29* 588.14 /fli6«o:t/
24 l;4fy{ a}+s ln xfQL;f/, sf7df8f}+ 2073÷3÷07* 525.09 /fli6«o:t/
25 a}+s ckm sf7df8f}+ ln= sdnkf]v/L, sf7df8f}+ 2073÷3÷30* 562.96 /fli6«o:t/
26 l;len a}+s ln=^ sdnfbL, sf7df8f}+ 2071÷01÷01* 510.81 /fli6«o:t/
27 g]kfn qm]l86 P08 sd;{ a}+s ln= afuahf/, sf7df8f}+ 2073÷9÷17* 467.91 /fli6«o:t/
28 hgtf a}+s g]kfn ln=& yfkfynL, sf7df8f}+ 2073÷12÷25* 624.54 /fli6«o:t/
* dh{/ kZrft k|bfg ul/Psf] Ohfhtkqfg';f/sf] ;+rfng ldlt .
! g]kfn OGe]i6d]06 a}+s ln=n] P; 8]enkd]06 a}+s ln= nfO{ k|flKt u/] kZrft\sf] r'Stf k"+hL .
@ s'df/L a}+s ln=n] sfi6d08k 8]enkd]06 a}+s ln=,sf+qm]ljxf/ ljsf; a}+s ln=, dxfsfnL ljsf; a}+s ln=
/ klZrdf~rn kmfOgfG; sDkgLnfO{ k|flKt u/] kZrft\sf] r'Stf k"+hL .
# k|fOd sdl;{on a}+s ln=n] la/f6nIdL ljsf; a}+s ln= / sG6«L 8]enkd]06 a}+s ln= nfO{ k|flKt u/]
kZrft\sf] r'Stf k"+hL .
$ ;]Gr'/L sdl;{on a}+s ln=n] OGgf]e]l6e 8]enkd]06 a}+s ln=, c/lgsf] 8]enkd]06 a}+s ln= / ;u/dfyf
kmfOgfG;nfO{ k|flKt u/] kZrft\sf] r'Stf k"+hL .
% Unf]an cfOPdO{ a}+s ln=n] l/nfoan 8]enkd]06 a}+s ln= nfO{ k|flKt u/] kZrft\sf] r'Stf k"+hL .
^ l;len a}+s ln=n] o'lgs kmfOgflG;on OlG:6Ro';g ln= / xfdf dr]{06 P08 kmfOgfG; ln= nfO{ k|flKt
u/] kZrft\sf] r'Stf k"+hL .
& hgtf a}+s g]kfn ln=n] l;4fy{ 8]enkd]06 a}+s ln= nfO{ k|flKt u/] kZrft\sf] r'Stf k"+hL .
# r'Qmf k"FhL @)&$ h]7sf] cfwf/df .
-@_ ljsf; a}+sx?

qm=;+ gfd s]Gb|Lo sfof{no ;+Rffng ldlt r'Qmfk"FhL# sfo{ If]q
-?= s/f]8df_
Pg=cfO{=l8=l;= 41.58
1 b/af/dfu{, sf7df8f}+ 2016÷03÷01 /fli6«o:t/
8]enkd]G6 a}+s ln=
gf/fo0fL 8]enkd]G6 a}+s 5.56
!–# lhNnf -gjnk/f;L, lrtjg,
2 /Tggu/, lrtjg 2058÷07÷01
ln= dsafgk'/_
31.46
!–# lhNnf -wg'iff, dxf]Q/L,
3 ;xof]uL ljsf; a}+s ln= hgsk'/wfd, wg'iff 2060÷07÷06
l;Gw'nL_
4 s0ff{nL ljsf; a}+s ln= g]kfnu~h, afFs] 2060÷11÷06 15.10 !–# lhNnf -afFs], alb{of, bfË_
PS;]n 8]enkd]G6 a+}s 38.46
!–# lhNnf -Onfd, emfkf /
5 latf{df]8, emfkf 2062÷04÷06
ln= df]/Ë_
j]:6g{ 8]enkd]G6 a+}s 31.39
!–# lhNnf -bfª, afFs] /
6 3f]/fxL, bfª 2062÷05÷30
ln= slknj:t'_
ldt]/L 8]enkd]G6 a}+s 38.03
!–# lhNnf -emfkf, df]/Ë,
7 w/fg, ;'g;/L 2063÷06÷27
ln= ;'g;/L_
34.14
!–# lhNnf -?kGb]xL, gjnk/f;L,
8 ltgfp ljsf; a}+s ln= a'6jn, ?kGb]xL 2063÷07÷15
lrtjg_
9 d'lQmgfy ljsf; a}+s ln= sdnfbL, sf7df8f}+ 2063÷09÷19 154.27 /fli6«o:t/
$–!) lhNnf -?kGb]xL,
101.71
gjnk/f;L / slknj:t' ,kfNkf,
10 ;]jf ljsf; a}+s ln= a'6jn, ?kGb]xL 2063÷11÷13
:ofª\hf, lrtjg, u'NdL,
c3f{vfFrL,bfË / afFs],_
11 sGsfO{ ljsf; a}s ln= bds, emfkf 2064÷01÷20 15.00 !–# lhNnf -emfkf, Onfd, df]/Ë_
12 efu{j ljsf; a}+s ln= g]kfnu~h, afFs] 2064÷05÷13 25.55 !–# lhNnf -afFs], bfË / alb{of_
cNkfOg 8]enkd]G6 a}+s 26.01
!–# lhNnf -dsjfg'k/,lrtjg,
13 x]6f}F8f, dsjfgk'/ 2064÷06÷18
ln= sfe|]_
skf]{/]6 8]enkd]G6 a}+s 30.50
!–# lhNnf -k;f{, dsjfgk'/,
14 aL/u~h, k;f{ 2064÷07÷21
ln= sfe|]_
wgs'6fahf/, 8.42
15 sfa]nL ljsf; a}+s ln= 2064÷09÷01 ! lhNnf -wgs'6f_
wgs'6f
35.24
!–# lhNnf -?kGb]xL, gjnk/f;L
16 k"l0f{df ljsf; a}+s ln= l;4fy{gu/, ?kGb]xL 2065÷02÷07
/ lrtjg_
17 xfd|f] ljsf; a}+s ln= a§f/, g'jfsf]6 2066÷01÷06 15.29 ! lhNnf -g'jfsf]6_
s~rg 8]enkd]G6 a}+s 34.79
!–# lhNnf -s}nfnL, sGrgk'/,
18 dx]Gb|gu/, s~rgk'/ 2066÷06÷03
ln= 88]nw'/f_
/fKtLe]/L 8]knkd]06 a}+s 14.38
19 g]kfnu~h, afFs] 2066÷10÷01 !–# lhNnf -afFs], alb{of, bfË_
ln=
6'l/hd\ 8]enkd]G6 a}+s gofFjfg]Zj/, 176.91
20 2066÷12÷05 /fli6«o:t/
ln= sf7df8f}+
ld;g 8]enkd]G6 a}+s 38.99
!–# lhNnf -?kGb]xL gjnk/f;L,
21 a'6jn, ?kGb]xL 2067÷03÷01
ln= slknj:t'_
dfp06 dsfn' 8]enkd]G6 6.50
22 a;Gtk'/, t]x|y'd 2067÷04÷05 ! lhNnf -t]x«y'd_
a}+s ln=
afx|la;], 26.22
!–# lhNnf -l;Gw'kfNrf]s,
23 l;Gw' ljsf; a}+s ln= 2067÷05÷24
l;Gw'kfNrf]s sfe|]knf~rf]s, bf]nvf_
24 ;xf/f ljsf; a}+s ln= dn+ujf, ;nf{xL 2067÷07÷10 6.73 ! lhNnf -;nf{xL_
g]kfn sDo'lg6L 22.03
!–# lhNnf -?kGb]xL, gjnk/f;L
25 a'6jn, ?kGb]xL 2067÷07÷17
8]enkd]G6 a}+s ln= / lrtjg_
26 ;fnkf ljsf; a}+s ln= lbQm]n, vf]6fª 2069÷04÷01 2.80 ! lhNnf -vf]6fË_
;Ktsf]zL 8]enkd]G6 21.10
!–# lhNnf -df]/ª, O{nfd,
27 6+lsl;gjf/L, df]/Ë 2069÷06÷16
a}+s ln= kfFry/_
10.00
!–# lhNnf -s}nfnL,s~rgk'/,
28 ;femf ljsf; a}+s ln= wgu9L, s}nfnL 2070÷01÷17
8f]6L_
afUn'Ë ahf/, 10.00
!–# lhNnf -DofUbL, afUn'ª /
29 u|Lg 8]enkd]G6 a}+s ln= 2070÷05÷09
afUn'Ë sf:sL_
;f+lu|nf 8]enkd]G6 a}+s 135.85
30 afn'jf6f/, sf7df8f}+ /fli6«o:t/
ln=*
2071÷03÷29*
31 b]jM ljsf; a}s ln= nfnb/af/, sf7df8f}+ 2072÷03÷25* 140.94 /fli6«o:t/

k'tnL;8s, 229.15
32 s}nfz ljsf; a}+s ln 2073÷02÷17* /fli6«o:t/
sf7df8f}+
$–!) lhNnf -?kGb]xL,
;fOg /];'Ëf 8]enkd]G6 110.29
gjnk/f;L, c3f{vfFrL, u'NdL,
33 a'6jn, ?kGb]xL 2073÷02÷29*
a}+s ln kfNkf, bfª, Ko'7fg, slknj:t',
afUn'ª, lrtjg_
34 sfdgf ljsf; a}+s ln kf]v/f, sf:sL 2073÷03÷06* 80.44 /fli6«o:t/
35 Hof]lt ljsf; a}+s ln= sdnfbL, sf7df8f}+ 2073÷04÷09* 110.19 /fli6«o:t/
36 ul/df ljsf; a}+s ln= nflhDkf6, sf7df8f}+ 2073÷06÷04* 129.66 /fli6«o:t/
cf]d 8]enkd]06 a}+s 166.85
37 kf]v/f, sf:sL /fli6«o:t/
ln=(
2074÷03÷02*
dxfnIdL 8]enkd]G6 a}+s 263.37

38 b/af/dfu{, sf7df8f}+ /fli6«o:t/
ln=!)
2074÷03÷18*
39 u08sL ljsf; a}+s ln=!!kf]v/f, sf:sL 2074÷03÷21* 184.39 /fli6«o:t/

l8NnLahf/,
40 n'lDagL ljsf; a}+s ln=!@ 2074÷03÷25* 237.19 /fli6«o:t/
sf7df8f}+
* dh{/ kZrft\ k|bfg ul/Psf] Ohfhtkqfg';f/sf] ;+rfng ldlt .
* ;f+lu|nf 8]enkd]06 a}+s ln=n] s;d; 8]enkd]06 a}+s ln= nfO{ k|flKt u/] kZrft\sf] r'Stf k"+hL .
( cf]d 8]enkd]06 a}+s ln= / dgf;n' 8]enkd]06 a}+s ln= Ps cfk;df ufleP kZrft\sf] r'Stf k"+hL .
!) olt 8]enkd]06 a}+s ln= / dxfnIdL ljsf; a}+s ln= Ps cfk;df ufleP/ dxfnIdL 8]enkd]06 a}+s ln= sfod eP kZrft\sf]
r'Stf k"+hL .
!! km]jf ljsf; a}+s ln= / u08sL 8]enkd]06 a}+s ln= Ps cfk;df ufleP/ u08sL 8]enkd]06 a}+s ln= sfod eP kZrft\sf] r'Stf
k"h
+ L.
!@ leaf]/ ;f];fO6L 8]enkd]06 a}+s ln= / n''lDagL kmfOgfG; P08 lnlhª sDkgL ln= Ps cfk;df ufleP/ n'lFDagL lasf; a}+s sfod
eP kZrft\sf] r'Stf k"+hL .
@)&# r}q d;fGt kZrft\ l;=g+= ! b]lv !@ ;Dd pNn]v eP adf]lhd !$ j6f ;+:yfx? cGo ;+:yfdf ljno eO{ sfod ePsf] ;+Vof .
-#_ ljQ sDkgLx?

qm=;+ gfd s]Gb|Lo sfof{no ;+Rffng ldlt r'Qmfk"FhL# sfo{ If]q
-?= s/f]8df_
1 g]kfn kmfOgfG; ln= sdnfbL, sf7df8f}+ 2049÷09÷22 13.58 /fli6«o :t/
g]kfn z]o/ dfs]6{ \; P08 kmfOgfG; /fdzfxky, 23.33
2 2050÷07÷03 /fli6«o :t/
ln= sf7df8f}+
gf/fo0frf}/, gS;fn, 17.66
3 o'lgog kmfOgfG; ln= 2051÷08÷26 /fli6«o :t/
sf7df8f}+
4 u'8ljn kmfOgfG; ln= xfQL;f/, sf7df8f}+ 2052÷02÷01 45.38 /fli6«o :t/
5 nlntk'/ kmfOgfG; ln= nugv]n, nlntk'/ 2052÷08÷28 18.79 /fli6«o :t/
6 o'gfO6]8 kmfOgfG; ln= b/af/dfu{, sf7df8f}+ 2052÷10÷12 67.27 /fli6«o :t/
7 hg/n kmfOgfG; ln= rfalxn, sf7df8f}+ 2052÷10÷18 13.22 /fli6«o :t/
8 k|f]u]|l;e kmfOgfG; sDkgL ln= Go"/f]8, sf7df8f}+ 2052÷11÷14 21.00 /fli6«o :t/
34.19
!–# lhNnf -wg'iff,
9 hfgsL kmfOgfG; sDkgL ln= hgsk'/wfd, wg'iff 2053÷11÷24
dxf]Q/L, l;/fxf_
10 kf]v/f kmfOgfG; ln= kf]v/f, sf:sL 2053÷12÷03 55.74 /fli6«o :t/
11 c?0f kmfOgfG; ln= w/fg, ;'g;/L 2054÷05÷01 15.00 /fli6«o :t/
12 dN6Lkk{; lkmgfG; sDkgL ln /fhlj/fh, ;Kt/L 2055÷01÷02 4.15 ! lhNnf -;Kt/L_
30.24
!–# lhNnf -df]/Ë,
13 ;[hgf kmfOgfG; ln= la/f6gu/, df]/Ë 2056÷08÷28
;'g;/L, ;Kt/L_
jN8{ dr]{06 a}+lsË P08 kmfOgfG; 18.20
14 x]6f+}8f, dsjfgk'/ 2058÷04÷26 /fli6«o :t/
sDkgL ln=
Soflk6n dr]{06 a}lsË P08 alQ;k'tnL, 93.51
15 2058÷10÷19 /fli6«o :t/
kmfOgfG; ln= sf7df8f}+
16 lqmi6n kmfOgfG; ln= yfkfynL, sf7df8f}+} 2058÷11÷01 7.00 /fli6«o :t/
u' x Z
] j/L dr] 0
{ 6 a} l sË P08 49.35
17 k'Nrf]s, nlntk'/ 2059÷02÷30 /fli6«o :t/
kmfOgfG; ln=
18 cfO=l;=Pkm=l;= kmfOgfG; ln= ef6e6]gL, sf7df8f}+ 2061÷03÷31 80.18 /fli6«o :t/
19 s'j]/ dr]{G6 kmfOgfG; ln= 1fg]Zj/, sf7df8f}+ 2062÷12÷11 15.00 /fli6«o :t/
20 ;]tL kmfOgfG; ln= l6sfk'/, s}nfnL 2063÷02÷04 15.26 ! lhNnf -s}nfnL_
21 gd:t] ljQLo ;+:yf ln= 3f]/fxL, bfª 2064÷03÷25 8.40 ! lhNnf -bfË_
d~h'>L kmfOgflG;on OlGi6Ro"zg gofFafg]Zj/, 72.44
22 2064÷06÷30 /fli6«o :t/
ln= sf7df8f}+
23 h]laN; kmfOgfG; ln= Go"/f]8, sf7df8f}+ 2066÷07÷11 28.90 /fli6«o :t/
24 l;ghL{ kmfOgfG; ln= a'6jn, ?kGb]xL 2069÷08÷21* 47.44 /fli6«o :t/
25 l/nfoG; kmfOgfG; ln= k|bz{gLdfu{, sf7df8f}+ 2071÷01÷25* 51.26 /fli6«o :t/
26 uf]vf{h kmfOgfG; ln= l8NnLahf/, sf7df8f}+ 2072÷12÷28* 57.87 /fli6«o :t/
>L OGe] i 6d] 0 6 P08 kmfOgfG; 34.54 /fli6«o :t/
27 l8NnLahf/, sf7df8f}+ 2073÷10÷19*
sDkgL ln=
28 ;]G6«n kmfOgfG; ln= s'k08f]n, nlntk'/ 2073÷12÷10* 52.07 /fli6«o :t/
* dh{/ kZrft\ k|bfg ul/Psf] Ohfhtkqfg';f/sf] ;+rfng ldlt .
@)&# r}q d;fGt kZrft\ klZrdf~rn kmfOgfG; sDkgL ln=, n''lDagL kmfOgfG; P08 lnlhª sDkgL ln=, o'lgs kmfOgflG;on
OlG:6Ro';g ln=, xfdf dr]{06 P08 kmfOgfG; ln= / ;u/dfyf kmfOgfG; ln= cGo ;+:yfdf ljno eO{ sfod ePsf] ;+Vof .
lxdfno kmfOgfG; ln=-;'Gwf/f, sf7df8f}_+ / ;Demgf kmfOgfG; sDkgL ln=-ag]kf, sfe|]_ vf/]hLsf] k|s[ofdf /x]sf] .
-$_ n3'ljQ ljsf; a}+sx?

qm=;+= gfd s]Gb|Lo sfof{no ;+Rffng ldlt r'Qmfk"FhL# sfo{ If]q
-?= s/f]8df_
1 lgw{g pTyfg a}+s ln= gS;fn, sf7df8f}+ 2056÷04÷01 60.00 /fli6«o :t/
?/n dfOqmf] kmfOgfG; 69.21
2 k'tnL;8s, sf7df8f}+ 2056÷08÷20 /fli6«o :t/
8]enkd]G6 ;]G6/ ln=
l8k|f]S; n3' ljQ 60.45
3 /Tggu/, lrtjg 2058÷03÷19 /fli6«o :t/
ljsf; a}+s ln=
4
l5d]s n3' ljQ ljsf; k'/fgf]afg]Zj/, 2058÷08÷12 83.41 /fli6«o :t/
a}+s ln= sf7df8f}+
5
:jfjnDag n3' ljQ nfnsf]nf]gL dfu{, 2058÷10÷01 41.90 /fli6«o :t/
ljsf; a}+s sf7df8f}+
;fgf ls;fg ljsf; 50.31
6 ;'ljwfgu/, sf7df8f}+ 2058÷11÷02 /fli6«o :t/
a}+s ln=
g]?8] n3' ljQ ljsf; 21.60
7 la/f6gu/, df]/Ë 2064÷03÷01 /fli6«o :t/
a}+s ln=
GfofF g]kfn n3' ljQ $–!) lhNnf -sfe|], /fd]5fk, l;Gw'nL,
8 w'lnv]n, sfe|] 2065÷12÷07 2.00 dxf]Q/L, wg'iff, l;/fxf, ;Kt/L, ;'g;/L,
ljsf; a}+s ln= df]/ª, emfkf_
ldlynf n3' ljQ $–!) lhNnf -l;Gw'nL, dxf]Q/L, wg'iff,
9 9Ns]j/, wg'iff 2066÷01÷16 5.74 l;/fxf, ;nf{xL, ;Kt/L, /f}tx6, pbok'/,
ljsf; a}+s ln= af/f, /fd]5fk_
;ld6 dfOs|f] kmfOgfG; $–!) lhNnf -emfkf, df]/ª, ;'g;/L,
10 latf{df]8, emfkf 2066÷02÷06 7.25 tfKn]h'ª, Onfd, kfFry/, pbok'/, l;/fxf,
8]enkd]G6 a}+s ln= ;Kt/L, wgs'6f_
:j/f]huf/ n3' ljQ $–!) lhNnf -sfe|], lrtjg,
11 jg]kf, sfe|] 2066÷09÷01 7.00 dsjfgk'/,gjnk/f;L, /f}tx6, af/f, k;f{,
ljsf; a}+s ln= tgx'F, uf]/vf / nDhË_
km:6{ dfOs|f]kmfOgfG; 26.45

12 1fg]Zj/, sf7df8f}+ 2066÷09÷13 /fli6«o:t/
8]enkd]G6 a}+s ln=
gfuj]nL n3' ljQ 5.05
13 latf{df]8, emfkf 2066÷10÷21 !–# lhNnf -emfkf, df]/+u, Onfd_
ljsf; a}+s ln=
sflnsf dfOqmf]qm]l86 $–!) lhNnf -:ofªhf, sf:sL, kj{t,
14 jflnË, :ofËhf 2067÷04÷05 5.00 kfNkf, gjnk/f;L, ?kGb]xL, tgxF', WfflbË,
8]enkd]G6 a}+s ln= uf]/vf / dsjfgk'/_
!) ± % lhNnf -/;'jf, g'jfsf]6, wflbª,
ldld{/] dfOs|f]kmfOgfG; 3.00
bf]nvf, u'NdL, sfe|]knfGrf]s, dsjfgk'/,
15 ag]kf, sfe|] 2067÷06÷07
lrtjg, gjnk/f;L, kfNkf, ?s'd, /f]Nkf,
8]enkd]G6 a}+s ln=
;Nofg, c3f{vfFrL / Ko'7fg_
hgpTyfg ;fd'bflos $–!) lhNnf -s}nfnL, sGrgk'/, afFs],
16 a'6jn, ?kGb]xL 2067÷07÷23 2.40 alb{of, bfª, slkna:t', ?kGb]xL,
n3'ljQ ljsf; a}+s ln= gjnk/f;L, lrtjg, k;f{_
!% ± !& lhNnf -WfflbË, dsjfgk'/,
lrtjg, gjnk/f;L, tgxF', nDh'Ë,
sfe|]kfGrf]s, sf:sL, :ofª\hf, kfNkf,
jf]dL dfOs|f] kmfOgfG; 6.48
l;Gw'nL, cf]vn9'Ëf, pbok'/, wgs'6f,
17 vfgLvf]nf, wflbª 2068÷11÷25
uf]/vf, g'jfsf]6, Onfd, t]x|y'd, ?kGb]xL,
ljQLo ;+:yf ln=
slknj:t', af/f, k;f{, /f}tx6, ;nf{xL,
dxf]Q/L, wg'iff, l;/fxf, ;Kt/L, ;'g;/L,
df]/Ë, bfË / afFs]_
nIdL n3'laQ ljQLo 22.00
18 dxf/fhu+h, sf7df8f}+ 2069÷02÷22 /fli6«o:t/
;+:yf ln=
cfO Pn Pkm ;L cf]
19 n3'ljQ ljQLo ;+:yf r"Rr]kf6L, sf7df8f}+} 2069÷03÷21 10.00 /fli6«o:t/
ln=
dlxnf ;xofqf dfOs|f]
20 kmfOgfG; ljQLo ;+:yf lrtnfª, dsjfgk'/ 2069÷08÷14 12.10 /fli6«o:t/
ln=
!) ± % lhNnf -s}nfnL, c5fd, afh'/f,
ls;fg dfOqmf]kmfOgfG; 3.22
aemfË, a}t8L, bfr'{nf, sflnsf]6, x'Dnf,
21 nDsLr'xf, s}nfnL 2069÷10÷03
d'u, 8f]6L, 88]Nw'/f, b}n]v, ;Nofg,
ljQLo ;+:yf ln=
hfh/sf]6 / h'Dnf_
ljho n3'ljQ ljQLo 16.10
22 u}+8fsf]6, gjnk/f;L 2069÷12÷15 /fli6«o :t/
;+:yf ln=
PgPdla
23 dfOqmf]kmfOgfG; ljQLo kf]v/f–x]Dhf, sf:sL 2069÷12÷18 11.27 /fli6«o :t/
;+:yf ln=
km/jf8{ sDo'lgl6
24 dfOqmf] kmfOgfG; ljQLo b'xjL–en'jf, ;'g;/L 2070÷02÷03 20.00 /fli6«o :t/
;+:yf ln=
l/nfoan dfOs|f] !) ± % lhNnf -ndh'Ë, dgfË, d':tfË,
5.65
8f]Nkf, /fd]5fk, l;Gw'kfNrf]s, wflbª,
25 kmfOgfG; ljQLo ;+:yf a]]zLzx/, ndh'Ë 2070÷02÷05
g'jfsf]6, /;'jf, uf]vf{, tgx'+, sf:sL,
ln= kfNkf, sfe|]knf~rf]s / cf]vn9Ëf_
dx'nL ;fd'bflos $–!) lhNnf -;Kt/L, l;/xf, pbok'/,
26 n3'ljQ ljQLo ;+:yf auw'jf, ;Kt/L 2070÷03÷01 2.80 vf]6fª, ;'g;/L, ef]hk'/, cf]vn9'Ëf,
ln= l;Gw'nL, wgs'6f / /fd]5fk_
;"of]{bo n3'ljQ ljQLo $–!) lhNnf -afUn'ª, DofUbL, kj{t,
27 k'tnLjhf/, :ofª\hf 2070÷04÷01 4.00 :ofª\hf, dgfª, ndh'Ë, d":tfª, u"NdL,
;+:yf ln= Ko'7fg / /f]Nkf_
d]/f] dfOs|f] kmfOgfG; 22.00
28 a§f/, g'jfsf]6 2070÷04÷03 /fli6«o :t/
ljQLo ;+:yf ln=
;dtf dfOs|f] kmfOgfG; 3.16
% lhNnf -af/f, /f}tx6, ;nf{xL, dxf]Q/L
29 lkk|f, l;d/f 2070÷05÷09
/ l;Gw'nL_
ljQLo ;+:yf ln=
cf/P;l8;L n3'ljQ 11.50
30 a'6jn, ?kGb]xL 2070÷05÷26 /fli6«o :t/
ljQLo ;+:yf ln=
;fd'bflos n3'ljQ kfFrvfn, $–!) lhNnf -kfFrvfn, sfe|]knf~rf]s,
31 2071÷03÷01 7.00 bf]nvf, /fd]5fk, ;f]n'v'Dj', cf]vn9'Ëf,
ljQLo ;+:yf ln= sfe|]knf~rf]s g'jfsf]6, vf]6fË, ef]hk'/ / ;+v'jf;ef _
g]zgn dfOqmf]kmfOgfG; 10.00

32 lgns07, wflbª 2071÷03÷18 /fli6«o :t/
ljQLo ;+:yf ln=
g]kfn u|fdL0f ljsf; 55.75
33 a'6jn, ?kGb]xL 2071÷04÷30* /fli6«o :t/
a}+s ln=
34
g]kfn ;]jf n3'ljQ km6sl;nf , 2071÷07÷09 2.10
!–# lhNnf -l;Gw'kfNrf]s, /;'jf /
ljQLo ;+:yf ln= l;Gw'kfNrf]s g'jfsf]6_
pGgtL dfOs|f] $–!) lhNnf -?kGb]xL, kfNkf, Ko'7fg,
35 kmfOgfG; ljQLo ;+:yf l;4fy{gu/, ?kGb]xL 2071÷07÷21 3.08 slknj:t', c3f{vfFrL, u'NdL, kj{t,
ln= afun'ª, DofUbL / d':tfª_
:jb]zL n3'ljQ ljQLo 10.00
36 O6x/L, ;'g;/L 2071÷09÷16 /fli6«o :t/
;+:yf ln=
gf8]k n3'ljQ ljQLo 11.20
37 uh'/L, wflbª 2072÷02÷01 /fli6«o :t/
;+:yf ln=
;kf]6{ dfOqmf]kmfOgfG; $–!) lhNnf -;'g;/L, t]x|y'd, wgs'6f,
38 xfF;kf];f, O6x/L 2072÷03÷27 4.20 kfFry/, ef]hk'/, pbok'/, vf]6fª,
ljQLo ;+:yf ln= l;Gw'nL, /fd]5fk / dsjfgk'/_
cf/De dfOqmf]kmfOgfG; $–!) lhNnf -l;Gw'kfNrf]s, g''jfsf]6,
39 d]nDrL, l;Gw'kfNrf]s 2072÷04÷07 2.04 bf]nvf, /fd]5fk, l;Gw'nL, cf]vn9'+uf,
ljQLo ;+:yf ln= vf]6fª, ef]hk'/, t]x|y'd / wgs'6f _
hg;]jL n3'ljQ ljQLo $–!) lhNnf -kj{t, afUn'Ë, DofUbL,
40 s'Zdf, kj{t 2072÷06÷12 4.90 u'NdL, ?s'd, /f]Nkf, sf:sL, tgx'F, nDh'Ë
;+:yf ln= / uf]/vf_
rf}tf/L n3'ljQ ljQLo $–!) lhNnf -
41 a'6jn, ?kGb]xL 2072÷09÷19 9.27 gjnk/f;L,?kGb]xL,slknj:t',u'NdL,c3f{v
;+:yf ln= fFrL,kfNkf,/f]Nkf,bfª / ;Nofg_
3f]8L3f]8f n3'ljQ >Lk'/ a]nf}/L, $–!) lhNnf -s}nfnL, sGrgk'/, afFs],
42 2073÷02÷30 1.11 alb{of, bfª, ;'v]{t, 8f]6L, 88]Nw'/f, a}t8L,
ljQLo ;+:yf ln= s~rgk'/ bfr'{nf_
cfzf n3'ljQ ljQLo 7.00
43 dbgk'/, g'jfsf]6 2073÷05÷13 /fli6«o :t/
;+:yf ln=
g]kfn Pu|f] n3'ljQ $–!) lhNnf -sf:sL, kj{t, afUn'Ë,
44 kf]v/f, sf:sL 2073÷06÷04 1.40 u'NdL, Ko'7fg, /f]Nkf, tgx'F, ;Nofg, kfNkf
ljQLo ;+:yf ln= / nDh'Ë_
/fdf/f]zg n3'ljQ $–!) lhNnf -c5fd, 88]Nw'/f, 8f]6L,
45 d+un;]g, c5fd 2073÷06÷06 1.34 aemfª, afh'/f, s}nfnL, h'Dnf, sflnsf]6,
ljQLo ;+:yf ln= b}n]v / ;'v]{t _
lqmPl6e n3'ljQ ljQLo $–!) lhNnf -s}nfnL, sGrgk'/, alb{of,
46 k|tfkk'/, s}nfnL 2073÷06÷09 1.40 ;'v]{t, 8f]6L, c5fd, sflnsf]6, afh'/f,
;+:yf ln= bfr"{nf / aemfª_
u'/fFz n3'ljQ ljQLo $–!) lhNnf -tfKn[]h'Ë, kf+ry/, Onfd,
47 wgs'6fahf/, wgs'6f 2073÷08÷01 2.80 t]]x|y'd, wgs'6f, ;+v'jf;ef, ef]hk'/,
;+:yf ln= df]/Ë, ;'g;/L / cf]vn9'Ëf_
u0fklt n3'ljQ ljQLo 7.00
48 z'Snu08sL, tgx'+ 2073÷08÷24 /fli6«o :t/
;+:yf ln=
OlGkmlg6L
49 dfOqmf]kmfOgfG; ljQLo u}+8fsf]6, gjnk/f;L 2073÷10÷07 7.00 /fli6«o :t/
;+:yf ln
cfFlwvf]nf n3'ljQ $–!) lhNnf -:ofªhf, sf:sL, ndh'ª,
50 eL/sf]6, :ofª\hf 2073÷11÷01 1.92 tgxF', gjnk/f;L, ?kGb]xL, kfNkf,
ljQLo ;+:yf ln= c3f{vfFrL, u'NdL / slknj:t'_
:jfledfg
51 dfOqmf]kmfOgfG; ljQLo ltnf]Qdf, ?kGb]xL 2074÷02÷08 1.40 /fli6«o :t/
;+:yf ln
:kz{ n3'ljQ ljQLo kf]v/f n]vgfy, $–!) lhNnf -sf:sL,afun'ª, DofUbL,
52 2074÷03÷29 5.60 ndh'ª, tgxF', gjnk/f;L, kj{t, u'NdL,
;+:yf ln= sf:sL c3f{vfFrL, / uf]/vf_
;a}sf] n3'ljQ ljQLo 11.20
53 aGbLk'/, tgx'F 2074÷03÷30 /fli6«o :t/
;+:yf ln=
* dh{/ kZrft\sf] ;+rfng ldlt .
# r'Qmf k"FhL @)&@ h]7sf] cfwf/df .
-%_ ;xsf/L ;+:yf -;Lldt a}+lsª sf/f]af/ dfq_

qm=;+ gfd s]Gb|Lo sfof{no ;+Rffng ldlt r'Qmfk"FhL#
-?= s/f]8df_
1 >L gjhLjg sf]–ck/]l6E; lnld6]8 wgu9L, s}nfnL 2050÷08÷30 13.80
2 ;u'g ;xsf/L ;+:yf ln If]qkf6L, sf7df8f}+ 2051÷06÷23 1.17
3 g]kfn ;xsf/L ljQLo ;+:yf ln= gofFjfg]Zj/, sf7df8f}+ 2051÷09÷15 2.95
4 b ;xf/f nf]g ;]ljª sf] ck/]l6e;\ ;f];fO6L ln= dn+ujf, ;nf{xL 2052÷01÷02 14.58
5 ljGbjfl;gL jrt tyf C0f ;xsf/L ;+:yf ln= vf]kf;L, sfe|] 2052÷03÷07 17.55
6 dlxnf ;xsf/L ;+:yf ln= s'n]Zj/, sf7df8f}+ 2052÷06÷11 2.84
7 ;xsf/L ljQLo ljsf; ;+:yf ln= g]kfnu~h, afFs] 2053÷03÷02 2.00
8 >L dgsfdgf ;xsf/L ;+:yf ln= ag]kf, sfe|] 2053÷11÷07 5.37
9 e]/L ;xsf/L ljQLo ;+:yf ln= g]kfnu~h, afFs] 2053÷11÷22 1.81
10 ljs' jrt tyf C0f ;xsf/L ;+:yf ln= u}8fsf]6 , gjnk/f;L 2054÷04÷27 17.76
11 ls;fg jx'p2]ZoLo ;xsf/L ;+:yf ln nDsL, s}nfnL 2054÷09÷14 6.75
:6f/ jx'p2]ZoLo jrt tyf C0f ;xsf/L ;+:yf 3.24
12 lj/f6gu/, df]/Ë 2055÷01÷01
ln=
13 lxdfno ;xsf/L ;+:yf ln k'/fgf]jfg]Zj/, sf7df8f}+ 2055÷01÷16 5.70
14 pksf/ jrt tyf C0f ;xsf/L ;+:yf ln= jflnª , :ofªhf 2056÷12÷08 5.40
g]kfn jx'p2]ZoLo ;xsf/L ;+:yf ln=-d]rLgu/, emfkf_sf] l;ldt a}+lsª sf/f]af/ ug]{ Ohfhtkq o; a}+ssf] ldlt @)&$.)@.#) sf] lg0f{o
cg';f/ vf/]h ul/Psf] .
# r'Qmfk"FhL @)&# r}tsf] cfwf/df .
-^_ u}/–;/sf/L ;+:yf -n3'shf{ sf/f]af/ ug]{_

qm=;+= gfd s]lGb|o sfof{no ;+rfng ldlt sfo{ If]q
1 rf/tf/] o'jf Snj ltTofË, jfUn'ª, 2057÷02÷23 afun'ª

afFs], alb{of, s}nfnL, sGrgk'/,
2 o'lgs g]kfn gofFufp,jlb{of 2057÷03÷15
88]nw'/f
;fd'bflos dlxnf ljsf; s]Gb| -
3 /fhlj/fh, ;Kt/L 2057÷03÷20 ;Kt/L
:j]8]s_
wf}nflu/L ;fd'bflos >f]t ljsf;
4 jfUn'Ë 2057÷08÷06 afun'ª
s]Gb|
ljsf;sf nflu :yfgLo :jo+
5 wgs'6f 2058÷03÷26 wgs'6f
;]jsx?sf] k|of;
sf7df8f}
6 dlxnf clwsf/ tyf ljsf; s]Gb| 2058÷12÷30 sf7df8f}+
kf]=j=g+=!)(%
sf7df8f},+ l;Gw'kfNrf]s,
7 dfg'ifL sf7df8f} kf]=j=g+=!!#% 2059÷01÷20
g'jfsf]6, bf]nvf
df]/ª, ;'g;/L, emfkf, Onfd,
8 hLjg ljsf; ;dfh jl/oftL, df]/Ë 2059÷03÷04
wgs'6f, l;Gw'nL, pbok'/
9 dlxnf cfbz{ ;]jf s]Gb| gofFafg]Zj/, sf7df8f}+ 2059÷03÷18 sf7df8f}+
10 kf6g ljlhg]; P08 k|f]km];gn jLd]g k'Nrf]s, nlntk'/ 2059÷03÷18 nlntk'/
11 dlxnf :jfjnDag ;dfh e/tk'/, lrtjg 2059÷03÷20 lrtjg
>[hgfTds dlxnf jftfj/0f ljsf; 2059÷04÷0
12 dxf/fhu+h, sf7df8f}}+ sf7df8f}+
;+:yf 8
13 ;[hgf ljsf; s]Gb| kf]v/f , sf:sL 2059÷05÷06 sf:sL
14 3/]n' tyf ;fgf pBf]u ;+3 rfjlxn, sf7df8f}+ 2059÷05÷17 sf7df8f}+
;f];n cku|]8 Og k|f]u|]; ckm
15 t'n;Lk'/, bfË 2059÷07÷12 bfË
Ph's]zgn l/hg
16 g]kfn dlxnf ;fd'bflos ;]jf s]Gb| lqe'jg g=kf=,bfË 2059÷07÷13 bfË, Ko"7fg, ;Nofg, /f]Nkf
17 u|fdL0f dlxnf ljsf; ;+:yf lqe'jg g=kf=, bfË 2060÷01÷10 bfË
18 u|fdL0f dlxnf pTyfg s]Gb| lqe'jg g=kf=, bfË 2060÷03÷04 bfª, afFs,] Ko'7fg, ;Nofg, /f]Nkf
19 u|fdL0f ;]jf g]kfn ehgL, s}nfnL 2060÷06÷08 s}nfnL

20 dlxnf pksf/ d~r sf]xnk'/, afFs] 2060÷07÷12 afFs]
21 u|fdL0f :jo+ ;]js ;dfh xl/cf}g, ;nf{xL 2062÷08÷05 ;nf{xL, dxf]Q/L
22 >[hgf ;fd'bflos ljsf; s]Gb| rf]xjf{, l;/xf 2069÷08÷03 l;/xf, pbok'/, l;Gw'nL
DofUbL, kj{t, sf:sL, :ofª\hf,
/fli6«o z}lIfs tyf ;fdflhs ljsf;
23 s'Zdf, kj{t 2069÷08÷03 kfNkf, tgxF', nDh'Ë, uf]/vf,
;+:yf
afUn'ª, gjnk/f;L, lrtjg
24 g]kfn u|fdL0f ljsf; ;+:yf xfF8LufFp, sf7df8f}+ 2069÷08÷28 sf7df8f},+ dsjfgk'/, af/f, k;f{
25 g]kfn dlxnf pBdL ;+3 k'tnL;8s, sf7df8f}+ 2069÷09÷20 sf7df8f}+
-&_ cGo ;+:yf

qm=;+= ;+:yfsf] gfd sfof{no ;Dks{ sfof{no :jLs[lt k|bfg ePsf] ldlt
1 /fli6«o ;xsf/L a}+s ln= s'k08f]n, nlntk'/ afg]Zj/, sf7df8f}+ 2067÷04÷04
2 >L dz/]s a}+s lk P; ;L b''aO{ o'PO{ yfkfynL, sf7df8f}+ 2067÷06÷26
hnljB't nufgL tyf ljsf; sDkgL aa/dxn,
3 aa/dxn, sf7df8f}+} 2069÷03÷26
ln= sf7df8f}+
4 cf]DgL k|f=ln=$ cfbz{gu/, aL/u+h cfbz{gu/, aL/u+h 2071÷01÷24
u0faxfn,
5 x'nf; OGe]i6d]06 k|f=ln=$ sf7df8f}+
u0faxfn, sf7df8f}+ 2071÷04÷18
6 l;k|bL xfo/ kr]{h kf|=ln=$ yfkfynL sf7df8f}+ yfkfynL sf7df8f}+ 2071÷07÷20
7 Pd=P=8An'= Oge]i6d]06 k|f=ln=$ lj/f6gu/, df]/ª 6]s', sf7df8f}+ 2071÷09÷30
8 atf; OGe]i6d]06 sDkgL k|f=ln=$ kf]v/f , sf:sL u}/Lwf/f, sf7df8f}+ 2071÷10÷21
sflGtky,
9 :ofsf/ OGe]i6d]06 sDkgL k|f=ln=$ sflGtky, sf7df8f}+ 2073÷03÷10
sf7df8f}+
10 hub|Daf qm]l86 P08 OGe]i6d]06 k|f=ln=$ gS;fn, sf7df8f}+ gS;fn, sf7df8f}+ 2073÷9÷17
$ xfo/ kr]{h sf/f]af/ ug]{ k|of]hgsf] nflu .
efu
@
cfly{s jif{ @)&#÷&$ sf] df}lb|s gLlt ^#

/fi6« C0f Joj:yfkg ^&
ljQLo If]q ;'wf/, ljQLo kx'“r lj:tf/ tyf lgodg &!
u|fdL0f :jfjnDag sf]if tyf n3' ljQ ;DaGwL cGo kl/of]hgf &^
a}+s tyf ljQLo ;+:yf ;'kl/j]If0f &*
ljb]zL ljlgdo Joj:yfkg *@
d'b|f Joj:yfkg *%
hgzlQm Joj:yfkg *^
ljljw **
tflnsfx? (^
cg';"rLx? !)$
efu
@
cfly{s jif{ @)&#÷&$ sf] df}lb|s gLlt

2=1 g]kfn /fi6« a}+s P]g, @)%* n] lglb{i6 u/] adf]lhd cfly{s :yfloTj / cy{tGqsf] lbuf] ljsf;sf
lgldQ d"No / zf]wgfGt/ l:y/tf sfod ug{sf] nflu o; a}+sn] df}lb|s gLlt th'{df Pjd\ sfof{Gjog
ub}{ cfPsf] 5 . o;sf cltl/Qm df}lb|s gLltn] pTkfbgzLn If]qsf] shf{ lj:tf/nfO{ k|f]T;fxg ug]]{
tyf ljQLo kx'Fr lj:tf/ Pjd\ ;fIf/tf clej[l4sf dfWodaf6 ;dfj]zL cfly{s ljsf; xfl;n ug]{
sfo{df ;d]t ;xof]u k'¥ofpFb} cfPsf] 5 . o;} qmddf ;dli6ut cfly{s :yfloTj sfod ub}{ nlIft
cfly{s j[l4nfO{ ;3fp k'¥ofpg] k|d'v p2]Zo lnO{ g]kfn ;/sf/sf] ah]6 jQmAodf plNnlvt gLlt
tyf sfo{qmdx?;Fu ;d]t tfbfTDotf x'g] u/L o; a}+sn] cfly{s jif{ @)&#÷&$ sf] df}lb|s gLlt
@)&# c;f/ #) ut] ;fj{hlgs u/]sf] lyof] .
p2]Zo tyf nIox?
2=2 e"sDkaf6 k|efljt cy{tGqsf] k'g?Tyfg sfo{df ;xof]u k'¥ofpFb} dfu kIfaf6 d'b|f:kmLlt Pjd\ jfXo
If]q :yfloTjdf k|lts"n k|efj kg{ glbg], jfXo If]q Pjd\ Aofhb/ :yfloTjsf nflu pko'Qm df}lb|s
Joj:yfkg ug]{, ljQLo nufgLnfO{ pTkfbgzLn If]qtk{m k|f]T;flxt ug]{ tyf ljQLo kx'Fr lj:tf/sf
dfWodaf6 ljQLo ;dfj]lztf clej[l4 ug{] df}lb|s gLltsf k|d'v p2]Zox? lyP .
2=3 cfly{s jif{ @)&#÷&$ df jflif{s cf};t pkef]Qmf d'b|f:kmLlt b/nfO{ &=% k|ltztleq sfod /fVg]
df}lb|s gLltsf] nIo /x]sf] lyof] . o;sf cltl/Qm slDtdf * dlxgfsf] j:t' tyf ;]jfsf] cfoft
wfGg kof{Kt x'g] ljb]zL ljlgdo ;l~rlt sfod ug]{ tyf ^=% k|ltztsf] nlIft cfly{s j[l4nfO{
;xof]u k'¥ofpg cfjZos df}lb|s t/ntf Joj:yfkg ug]{ df}lb|s gLltsf] nIo /x]sf] lyof] .
2=4 cfly{s jif{ @)&#÷&$ sf] ^ dlxgfsf] cjlwdf ljBdfg cfly{s tyf ljQLo If]qsf] oyfy{ l:ylt
Pjd\ afFsL cjlwsf] kl/b[Zosf cfwf/df s]xL cfly{s kl/;"rsx?sf] k|If]k0fnfO{ ;+zf]wg u/L @)&#
kmfu'g !) ut] df}lb|s gLltsf] c4{–jflif{s ;dLIff ;fj{hlgs ul/Psf] lyof] .
2=5 cfly{s j[l4 / ;dli6ut cfly{s :yfloTjsf cfwf/df cfly{s jif{ @)&#÷&$ ;Gtf]ifk|b /Xof] .
cg's"n df};d, ;]jf If]qsf ultljlwdf ePsf] lj:tf/ Pjd\ ;du| cfk"lt{ Joj:yfdf cfPsf] ;'wf/sf
sf/0f ;du| cfly{s j[l4b/ pT;fxk|b /Xof] . kmn:j?kM cfly{s jif{ @)&#÷&$ df s'n ufx{:Yo
pTkfbg j[l4b/ ^=% k|ltztsf] nIoeGbf s]xL dfly cyf{t\ cfwf/e"t d"Nodf ^=( k|ltzt /
pTkfbssf] d"Nodf &=% k|ltzt sfod /x]sf] cg'dfg 5 . d"Notk{m, cl3Nnf] jif{sf] cfwf/ k|efj tyf
cfk"lt{ Joj:yfdf cfPsf] ;'wf/sf sf/0f ;dLIff jif{df jflif{s cf};t d'b|f:kmLlt b/ $=% k|ltztdf
;Lldt /Xof] . jfXo If]qtk{m, ;dLIff jif{df ?= *@ ca{ !% s/f]8sf] zf]wgfGt/ art sfod /xL
@)&$ c;f/ d;fGtdf !!=$ dlxgfsf] j:t' tyf ;]jfsf] cfoft wfGg kof{Kt x'g] ljb]zL ljlgdo
;l~rlt sfod /Xof]] .
tflnsf @=! M d'b|f:kmLlt tyf zf]wgfGt/ art

@)&#÷&$
@)&!÷&@ @)&@÷&#
nIo oyfy{
jflif{s cf};t d'b|f:kmLlt -k|ltztdf_ &=@ (=( &=% $=%
zf]wgfGt/ art -?= ca{df_ !$%=)$ !**=(% %!=) *@=!%
df}lb|s gLltsf] cGtl/d tyf ;+rfng nIo

2=6 cfly{s jif{ @)&#÷&$ df d"No l:y/tf df}lb|s gLltsf] k|fylds nIo lnO{ Eff/tLo d'b|f;Fusf] l:y/
ljlgdob/ k|0ffnLnfO{ df}lb|s gLltsf] c+s'zsf] ?kdf lg/Gt/tf lbOPsf] lyof] . cGo d'n'ssf]
d'b|f:kmLltsf] cj:yf, ljlgdo b/, cfk"lt{hGo cj:yf cflb dWogh/ u/L d'b|f:kmLltnfO{ &=%
k|ltztsf] ;Ldfleq /flvg] nIo lnOPsf] lyof] . o;sf nflu df}lb|s gLltn] lj:t[t d'b|fk|bfosf]
j[l4b/nfO{ cGtl/d nIo Pjd\ a}+s tyf ljQLo ;+:yfx?sf] clws t/ntfnfO{ ;+rfng nIosf] ?kdf
lg/Gt/tf lbPsf] lyof] .
2=7 ;dli6ut cfly{s :yfloTj sfod ug{ tyf nlIft cfly{s j[l4sf nflu cfjZos t/ntf Joj:yfkg
ug{ t/ntf cf]e/XofËsf] ljBdfg l:ylt;d]tnfO{ dWogh/ u/L cfly{s jif{ @)&#÷&$ df lj:t[t
d'b|fk|bfosf] j[l4b/ !& k|ltzt /xg] k|If]k0f ul/Psf] lyof] . To;}u/L, ;dLIff jif{df s'n cfGtl/s
shf{ @%=) k|ltztn] / lghL If]qk{msf] bfaL @) k|ltztn] j[l4 x'g] k|If]k0f ul/Psf] lyof] . df}lb|s
gLlt sfof{Gjogdf cfPkl5sf] ^ dlxgfsf] oyfy{ l:ylt Pjd\ afFsL cjlwsf] kl/b[ZonfO{ ;d]t
Wofgdf /fvL df}lb|s gLltsf] cw{–jflif{s ;dLIffdfk{mt\ d'b|f k|bfosf] j[l4b/ !& k|ltztaf6 !&=(
k|ltzt x'g] ;+zf]lwt cg'dfg ul/Psf] lyof] eg] cfGtl/s shf{ / lghL If]qtk{msf] bfaL j[l4sf]
k"jf{g'dfg oyfjt\ /flvPsf] lyof] .
2=8 ;dLIff jif{df ;du| cfly{s ultljlwdf pNn]Vo lj:tf/ cfPtfklg ljk|]if0f cfk|jfxdf sd lj:tf/
ePsf] Pjd\ pRr cfoftsf sf/0f a}lsË If]qsf] t/ntfdf rfk k/]sf]n] lj:t[t d'b|fk|bfosf] j[l4b/
k|If]lkt !& k|ltzt eGbf s]xL tn !%=% k|ltztdf ;Lldt x'g k''Uof] . To;}u/L, ;dLIff jif{df
cfGtl/s shf{ tyf lghL If]qtkm{sf] shf{ j[l4b/;d]t nlIft :t/eGbf sd /xg uof] . cfGtl/s
shf{ !(=$ k|ltzt / lghL If]qtk{msf] shf{ !*=) k|ltztn] j[l4 ePsf] lyof] -tflnsf @=@_ .
tflnsf @=@ M d'b|fk|bfo tyf cfGtl/s shf{
@)&#÷&$
@)&!÷&@ @)&@÷&#
nIo oyfy{
lj:t[t d'b|fk|bfosf] j[l4b/ -k|ltztdf_ !(=( !(=% 17.0 15.5
;+s'lrt d'b|fk|bfosf] j[l4b/ -k|ltztdf_ !(=& !*=% 18.5 13.1
cfGtl/s shf{sf] j[l4b/ -k|ltztdf_ !^=@ !*=@ 25.0 19.4
lghL If]qtk{msf] bfaLsf] j[l4b/ -k|ltztdf_ !(=$ @#=@ 20.0 18.0
df}lb|s gLltsf pks/0fx?

2=9 cfly{s jif{ @)&#÷&$ sf] df}lb|s gLltsf] sfo{lbzf / ;f] cg'?ksf] cfly{s tyf df}lb|s nIo xfl;n
ug{ ;xh x'g] u/L df}lb|s gLltsf ;+rfng nIo tyf pks/0fx? rog ul/Psf lyP . a}lsË If]qsf]
t/ntfdf x'g] ptf/ r9fjnfO{ Go"gLs/0f ub}{ Aofhb/ :yfloTj sfod ug]{ / df}lb|s Joj:yfkgnfO{
cfw'lgsLs/0f ug]{ p2]Zon] Aofhb/ sl/8f]/ k4lt sfof{Gjogdf NofOPsf] lyof] .
2=10 b'O{ xKtf cjlwsf] ahf/df cfwfl/t k"j{ lgwf{l/t l/kf] /]6nfO{ gLltut b/sf] ?kdf lnOPsf] lyof] .
v'nf ahf/ sf/f]af/ ;ldltn] b'O{ sfo{ lbg cufl8sf] efl/t cf};t cGt/a}+s b/df @)) cfwf/ ljGb'
-a]l;; KjfOG6_ ykL l/kf]/]6 lgwf{/0f x'g] Joj:yf ul/Psf] lyof] .
2=11 ahf/df cfwfl/t k"j{ lgwf{l/t Aofhb/df b'O{xKt] lgIf]k ;+sng af]nsaf]ndfk{mt\ t/ntf k|zf]rg ug]{
Joj:yf ul/Psf] lyof] . v'nf ahf/ sf/f]af/ ;ldltn] b'O{ sfo{ lbg cufl8sf] efl/t cf};t cGt/a}+s
b/df !) a]l;; KjfOG6n] 36fO{ lgIf]k ;+sng b/ lgwf{/0f ug]{ Joj:yf ul/Psf] lyof] .
2=12 df}lb|s gLltsf p2]Zo / t/ntf cg'udg tyf k|If]k0f ;+/rgfn] lgwf{/0f u/]sf] t/ntf kl/df0fnfO{
cfwf/ agfO{ v'nf ahf/ sf/f]af/ ;ldltn] cfjZostf cg';f/ b'O{ xKtf cjlwsf] lgIf]k ;+sng
af]nsaf]nsf] nflu cfXjfg ug]{ gLltut Joj:yf ul/Psf] lyof] .
2=13 Aofhb/ sl/8f]/sf] dflyNnf] ;Ldf (Upper bound) sf] sfd :yfoL t/ntf ;'ljwfsf] b/n] / tNnf]
;Ldf (Lower bound) sf] sfd b'O{ xKtf cjlwsf] lgIf]k ;+sngsf] Aofhb/n] ug]{ gLltut Joj:yf
ul/Psf] lyof] . cGt/a}+s Aofhb/ / b'O{ xKtf cjlwsf] l/kf]/]6 Aofhb/ sl/8f]/leq /xg] gLltut
Joj:yf ul/Psf] lyof] . nlIft cGt/a}+s b/ sl/8f]/sf] tNnf] jf dflyNnf] s'g ;Ldfdf /xG5, ;f]sf]
cg'ejsf] cfwf/df Aofhb/ sl/8f]/ k2ltdf qmdzM ;'wf/ ub}{ nlug] ;d]t Joj:yf ul/Psf] lyof] .
2=14 a}+s tyf ljQLo ;+:yfx?n] sfod ug'{kg]{ clgjfo{ gub cg'kftnfO{ æsÆ ju{sf] nflu ^ k|ltzt,
ævÆ ju{sf] nflu % k|ltzt / æuÆ ju{sf] nflu $ k|ltzt oyfjt sfod ul/Psf] lyof] . clgjfo{
gub df}Hbft u0fgfsf] nflu b'O{ xKtfsf] ;dofjlw tyf &) k|ltztsf] b}lgs df}Hbft sfod ug'{kg]{
Joj:yf ul/Psf] lyof] . To;}u/L, j}wflgs t/ntf cg'kft ;DaGwL ljBdfg Joj:yfnfO{ ;d]t
lg/Gt/tf lbOPsf] lyof] . clGtd C0fbftf ;'ljwf tyf ;'/If0fkqx?sf] l8isfp06 ug]{ k|of]hgsf]
nflu k|of]udf NofOg] & k|ltztsf] ljBdfg a}+sb/nfO{ oyfjt sfod ul/Psf] lyof] .
tflnsf @=# M a}+s tyf ljQLo ;+:yfn] sfod ug'{kg]{ clgjfo{ gub cg'kft /
j}wflgs t/ntf cg'kft -k|ltztdf_
zLif{s @)&!÷&@ @)&@÷&# @)&#÷&$
clgjfo{ gub cg'kft
æsÆ ju{sf ;+:yf ^=) ^=) ^=)
ævÆ ju{sf ;+:yf %=) %=) %=)
æuÆ ju{sf ;+:yf $=) $=) $=)
j}wflgs t/ntf cg'kft
æsÆ ju{sf ;+:yf !@=) !@=) !@=)
ævÆ ju{sf ;+:yf (=) (=) (=)
æuÆ ju{sf ;+:yf *=) *=) *=)
2=15 a}+s tyf ljQLo ;+:yfx?n] e"sDk kLl8tx?nfO{ 3/ lgdf{0fsf nflu @ k|ltzt;Ddsf] Aofhb/df shf{
pknAw u/fpg' kg]{ / To:tf a}+s tyf ljQLo ;+:yfx?nfO{ o; a}+sn] z"Go Aofhb/df k'g/shf{ k|bfg
ug]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] lyof] .
2=16 s]/f nufotsf kmnkm'n v]tL, t/sf/L v]tL, kz'k+IfL Pjd\ dT:okfng nufotsf Jofj;flos s[lif,
hnljB't / tf]lsPsf cGo pTkfbgzLn If]qtk{m shf{ k|jfx lj:tf/ u/L ;du| cfly{s j[l4df ;xof]u
k'¥ofpg] p2]Zon] o; a}+sn] k|bfg ub}{ cfPsf] ;fwf/0f k'g/shf{ b/nfO{ $ k|ltztdf oyfjt sfod
ul/Psf] lyof] . ;fy}, cli6«r kfng, cn}+rL v]tL / df}/L kfng u/L lgof{t u/]df lgof{t a/fa/sf]
/sddf ljBdfg k|lqmof cg';f/ ! k|ltzt Aofhb/df ljz]if k'g/shf{ k|bfg ug]{ Joj:yf ul/Psf]
lyof] .
2=17 o; a}+sn] ?U0f pBf]u, 3/]n' tyf ;fgf pBf]u, j}b]lzs /f]huf/L, blnt, hghflt, pTkLl8t, dlxnf,
ckfËtf ePsf JolQm, ljkGg ju{ tyf ;d'bfosf JolQmåf/f ;+rflnt ;fgf Joj;fo cflbnfO{ k|j¢{g
ug{ / lgof{tnfO{ k|f]T;fxg ug{ ! k|ltztdf k|bfg ub}{ cfPsf] ljz]if k'g/shf{ / ljb]zL d'b|fdf lgof{t
k|f]T;flxt ug{ lnaf]/df )=@% ljGb' yk u/L x'g] Aofhb/df lbOg] lgof{t k'g/shf{ b/nfO{ klg oyfjt
/flvPsf] lyof] .
2=18 jfl0fHo a}+sx?n] cfˆgf] s'n shf{sf] @) k|ltzt tf]lsPsf pTkfbgzLn If]qdf k|jfx ug'{kg]{
Joj:yfnfO{ lg/Gt/tf lbOPsf] lyof] . o;dWo] s[lif tyf pmhf{ If]qdf k|jfx ug'{kg]{ shf{sf] Go"gtd
;Ldf xfnsf] !@ k|ltztaf6 @)&$ c;f/ d;fGt;Dddf !% k|ltzt k'¥ofpg' kg]{ Joj:yf ul/Psf]
lyof] . To;}u/L, ljsf; a}+s / ljQ sDkgLx?n] tf]lsPsf pTkfbgzLn If]qdf qmdzM !% k|ltzt /
!) k|ltzt shf{ k|jfx ug'{kg]{ ;fljssf] Joj:yfnfO{ lg/Gt/tf lbOPsf] lyof] .
2=19 ko{6sLo ;+efjgf /x]sf t/ t'ngfTds ?kdf ljsf; x'g g;s]sf ko{6sLo uGtJo kflye/f,
;'ljwf ;DkGg :t/Lo xf]6n :yfkgf ug{ ;fwf/0f k'g/shf{ pknAw u/fpg] Joj:yf ul/Psf] lyof] .
2=20 pRr ul/aL /x]sf afh'/f, sflnsf]6, aemfª, x'Dnf, bfr'{nf, h'Dnf, 8f]6L, c5fd, d'u' / a}t8L u/L !)
lhNnfx? tyf ul/aLsf] uxgtf t'ngfTds ?kdf a9L ePsf k;f{, af/f, /f}tx6, ;nf{xL, dxf]Q/L,
wg'iff, l;/fxf / ;Kt/Lsf blIf0fL ;LdfjtL{ !!$ j6f ufpF ljsf; ;ldlt / $ j6f gu/kflnsfx?df
s[lif tyf ;fgf Joj;fodf cfwfl/t cfod"ns lqmofsnfknfO{ k|f]T;flxt ug{ a}+s tyf ljQLo
;+:yfx?nfO{ o; a}+saf6 ! k|ltzt Aofhb/df ljz]if k'g/shf{ ;'ljwf pknAw u/fpg] Joj:yfnfO{
lg/Gt/tf lbOPsf] lyof] .
2=21 cfly{s jif{ @)&#÷&$ sf] ah]6df pNn]v eP adf]lhd o'jf tyf ;fgf Joj;foLx?nfO{ tf]lsPsf
Jofj;flos s[lifdf k|jfx x'g] shf{df % k|ltztsf b/n] Aofh cg'bfg pknAw u/fpg] tyf ;f] If]qdf
a}+s tyf ljQLo ;+:yfaf6 k|jfx ul/g] shf{nfO{ ;/n agfpg æo'jfx?nfO{ Jofj;flos s[lif shf{df
k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&!Æ df cfjZos ;+zf]wg ug]{ Joj:yf ldnfOg]
pNn]v lyof] .
2=22 xfn;Dd a}+s tyf ljQLo ;+:yfx?sf] nlIft ju{df gk/]sf / cfly{s ?kdf ljkGg ju{eGbf dfly
/x]sfx? (Missing Middle) nfO{ shf{ k|fKt ug{ ;xh xf];\ eGg] p2]Zon] a}+s tyf ljQLo ;+:yfx?sf
;fgf tyf demf}nf Joj;fo 8]:s (SME Desk) nfO{ yk k|efjsf/L agfpg cg'udg ug]{ Joj:yf
ldnfOg] pNn]v lyof] .
2=23 cfly{s jif{ @)&#÷&$ sf] ah]6df pNn]v eP cg';f/ pBdzLn o'jfx?nfO{ nufgLsf] aLpk'FhL
(Seed Capital) pknAw u/fpg] p2]Zon] :yfkgf x'g] Rofn]Gh km08sf] ;'ljwf k|fKt ug]{ o'jfx?nfO{
cfjZos x'g] yk ljQLo ;fwg pknAw u/fpg a}+s tyf ljQLo ;+:yfx?nfO{ k|f]T;flxt ul/g]5 .
o:tf] shf{ pTkfbgzLn shf{ tyf ljkGg ju{ shf{df u0fgf ug]{ Joj:yf ldnfOg] pNn]v lyof] .
2=24 jfl0fHo a}+sx?n] ljkGg ju{df nufgL ug'{kg]{ % k|ltztsf] shf{ cg'kftnfO{ oyfjt\ /fvL o;
cGtu{t Go"gtd\ @ k|ltzt shf{ k|ToIf ?kdf nufgL ug'{kg]{ Joj:yf ul/Psf] lyof] . ;fy}, ljsf;
a}+s / ljQ sDkgLx?n] nufgL ug'{kg]{ ljkGg ju{ shf{ cg'kftnfO{ oyfjt\ sfod /flvPsf] lyof] .
2=25 Jofj;flos s[lif kl/of]hgfsf] lwtf]df a}+s tyf ljQLo ;+:yfx?af6 k|jfx ul/g] ?= !) nfv;Ddsf]
kl/of]hgf shf{nfO{ ljkGg ju{ shf{df u0fgf ug]{ Joj:yf /flvPsf] lyof] .
2=26 df}lb|s gLlt th'{df tyf ;f]sf] sfof{GjognfO{ yk Jojl:yt Pjd\ k|efjsf/L agfpg] p2]Zon] df}lb|s
gLlt th'{df sfo{ljlw, @)&# tof/ kf/L sfof{Gjgdf NofOPsf] lyof] . o; sfo{ljlwdf ePsf] Joj:yf
cg';f/ cfly{s jif{ @)&#÷&$ b]lv df}lb|s gLltsf] qodfl;s ;dLIff ug{ z'?jft ul/Psf] 5 .
/fi6« C0f Joj:yfkg

lgisf;g tyf Joj:yfkg
2=27 o; a}+sn] cfGtl/s C0f Joj:yfkg / t/ntf Joj:yfkgsf ;fy} 5f]6f] cjlwsf] t/ntf
Joj:yfkgsf nflu tf]lsPsf C0fkq -ljsf; C0fkq, 6«]h/L lan, g]kfn /fi6« a}+s C0fkq_ sf]
lwtf]df :yfoL t/ntf ;'ljwf k|bfg ug]{ sfo{ ub}{ cfPsf] 5 . /fi6«C0f P]g, @)%(, /fi6«C0f
lgodfjnL, @)%( -bf];|f] ;+zf]wg_, C0fkqsf] k|fylds tyf bf];|f] ahf/ Joj:yfkg lgodfjnL, @)^!,
/fi6«C0f Joj:yfkg dfu{bz{g, @)&$ / g]kfn /fi6« a}+s v'nf ahf/ sf/f]af/ ljlgodfjnL, @)&! sf
;fy} cGo ljlgodfjnL tyf sfo{ljlw cg'?k o; a}+sn] g]kfn ;/sf/sf] cfGtl/s C0f tyf t/ntf
Joj:yfkgsf] sfo{ ub}{ cfO/x]sf] 5 .
2=28 cfly{s jif{sf] ah]6df Joj:yf eP adf]lhdsf] cfGtl/s C0f p7fpg /fi6«C0f p7fpg] P]g kfl/t
ePkZrft\ g]kfn ;/sf/af6 :jLs[t jflif{s cfGtl/s C0f lgisf;g tflnsf / af]nsaf]n tflnsf
adf]lhd cfGtl/s C0f p7fpg] sfo{ x'Fb} cfPsf] 5 .
2=29 o; a}+sn] xfn 6«]h/L lan, ljsf; C0fkq, gful/s artkq, /fli6«o artkq / j}b]lzs /f]huf/
artkq dfk{mt\ g]kfn ;/sf/sf] cfGtl/s C0fsf] Joj:yfkg ub}{ cfPsf] 5 .
6]«h/L laN;
2=30 cfly{s jif{ @)&#÷&$ df ?= !) ca{sf] (! lbg], ?= !$ ca{sf] !*@ lbg] tyf ?= ( ca{sf] #^$
lbg] u/L s'n ?= ## ca{sf] 6]«h/L lan hf/L eof] . To;}u/L, ljutdf lgisf;g eO{ @)&$ c;f/
d;fGt;Dddf e'QmfgL x'g afFsL ?= !!) ca{ $) s/f]8 (# nfvsf] 6]«h/L lansf] e'QmfgL cjlw
cg';f/ k6s–k6s u/L gljs/0f ug]{ sfo{ ;d]t ;DkGg eof] eg] ;dLIff jif{df ?= #* ca{ ^$
s/f]8 (* nfv %) xhf/sf] 6]«h/L lan g]kfn ;/sf/af6 e'QmfgL ePsf] 5 .
ljsf; C0fkq
2=31 cfly{s jif{ @)&#÷&$ df ?= %% ca{sf] ljsf; C0fkq hf/L ul/of] . 8r af]nsaf]n ljlwaf6
lgwf{l/t Aofhb/sf] cfwf/df ljsf; C0fkq lgisf;g ug]{ k4lt cg'?k ;dLIff jif{df %–jif]{
cjlwsf] b'O{ k6s u/L ?= !# ca{, ^–jif]{ cjlwsf] # k6s u/L ?= !( ca{, &, (, !# / !%–jif]{
cjlwsf] Ps Ps k6s u/L qmdzM ?= % ca{, ?= & ca{ ?= % ca{ / ?= ^ ca{ u/L hDdf gf} k6s
ljsf; C0fkq lgisf;g ul/Psf] lyof] . pQm ljsf; C0fkqx?sf] Aofhb/ %–jif]{ cjlwsf] #=)@
k|ltzt / #=^) k|ltzt, ^–jif]{ cjlwsf] #=(* k|ltzt, #=)* k|ltzt / #=%^ k|ltzt, &–jif]{
cjlwsf] #=$& k|ltzt, (–jif]{ cjlwsf] #=(( k|ltzt, !#–jif]{ cjlwsf] #=*$ k|ltzt / !%–jif]{
cjlwsf] $=(( k|ltzt sfod x'g cfPsf] lyof] . cfly{s jif{ @)&#÷&$ sf] cGTo;Dddf e'QmfgL x'g
afFsL ljsf; C0fkq ?= !^# ca{ () s/f]8 /x]sf] 5 . e'QmfgL x'g afFsL ljsf; C0fkqsf] e'QmfgL
cjlw % b]lv !% jif{;Dd /x]sf] 5 .
gful/s artkq÷/fli6«o artkq÷j}b]lzs /f]huf/ artkq
2=32 cfly{s jif{ @)&#÷&$ sf] cfGtl/s C0f lgisf;g tflnsf cg';f/ ?= % ca{ a/fa/sf] gful/s
artkq lgisf;g ug{ b'O{ k6s laqmL v'nf ul/Psf]df ?= @* s/f]8 %^ nfv ^) xhf/ laqmL ePsf]
5 . %–jif]{ cjlwsf] pQm gful/s artkqsf] Aofhb/ -s'kg b/_ *=% k|ltzt tf]lsPsf] lyof] .
cfly{s jif{ @)&#÷&$ sf] cGTo;Dd e'QmfgL x'g afFsL gful/s artkq ?= & ca{ (^ s/f]8 %#
nfv /x]sf] 5 . o;} cfly{s jif{df ?= !@ s/f]8 ^% nfv ^^ xhf/ a/fa/sf] gful/s artkq g]kfn
;/sf/af6 e'QmfgL ePsf] 5 .
2=33 cfly{s jif{ @)&#÷&$ df gofF /fli6«o artkq lgisf;g ul/Pg eg] pQm cfly{s jif{sf] cGTo;Dd
?= () s/f]8 ^% nfvsf] /fli6«o artkq e'QmfgL x'g afFsL 5 .
2=34 cfly{s jif{ @)&#÷&$ sf] cfGtl/s C0f lgisf;g tflnsf cg';f/ ljleGg ldltdf %–jif]{ cjlwsf]
!) k|ltzt Aofhb/ -s'kg b/_ sf] ?= ! ca{sf] j}b]lzs /f]huf/ artkq lgisf;g ug{ laqmL v'nf
ul/Psf]df tLg k6sdf s'n ?= % s/f]8 @! nfv #% xhf/ laqmL ePsf] 5 . ;f] cfly{s jif{sf]
cGTo;Dd ?= %@ s/f]8 (^ nfvsf] j}b]lzs /f]huf/ artkq e'QmfgL x'g afFsL 5 eg] ;dLIff jif{df
j}b]lzs /f]huf/ artkqsf] ;fFjf ?= *^ nfv ^) xhf/ g]kfn ;/sf/af6 e'QmfgL ePsf] 5 .
v'b cfGtl/s C0f lgisf;g
2=35 cfly{s jif{ @)&#÷&$ df ljljw pks/0f dfk{mt ?= ** ca{ ## s/f]8 &* nfv a/fa/sf] s'n
cfGtl/s C0f p7fOof] eg] e'QmfgL ?= #* ca{ &* s/f]8 %! nfv x'g uof] . p7fPsf] eGbf e'QmfgL
sd x'g uPsf]n] cfly{s jif{ @)&#÷&$ df v'b cfGtl/s C0f lgisf;g ?= $( ca{ %% s/f]8 @&
nfvn] wgfTds /xg uof] .
tflnsf @=$ M v'b cfGtl/s C0f lgisf;g
-?= s/f]8df_
C0f lgisfzg s'n ufx{:Yo pTkfbg;Fusf] cg'kft
ljj/0f
2071/72 2072/73 2073/74 2071/72 2072/73 2073/74
-s_s'n lgisfzg 4242.26 8777.45 8833.78 2.00 3.90 3.40

6«]h/L laN; 1000.00 2050.00 3300.00 0.47 0.91 1.27
ljsf; C0fkq 3000.00 6200.00 5500.00 1.41 2.76 2.12
/fli6«o artkq 0.00 0.00 0.00 0.00 0.00 0.00
gful/s artkq 233.94 500.00 28.57 0.11 0.22 0.01
j}b]lzs /f]huf/ artkq 8.32 27.45 5.21 0.00 0.01 0.00
ljz]if C0fkq 0.00 0.00 0.00 0.00 0.00 0.00
-v_s'n e'QmfgL 4745.49 5040.24 3878.51 2.23 2.24 1.49
6«]h/L laN; 2661.00 2429.90 3864.99 1.25 1.08 1.49
ljsf; C0fkq 2004.09 1017.00 0.00 0.94 0.45 0.00
/fli6«o artkq 0.00 1568.00 0.00 0.00 0.70 0.00
gful/s artkq 80.00 25.00 12.66 0.04 0.01 0.00
j}b]lzs /f]huf/ artkq 0.40 0.34 0.87 0.00 0.00 0.00
ljz]if C0fkq 0.00 0.00 0.00 0.00 0.00 0.00
-u_ v'b lgisfzg -503.23 3737.21 4955.27 -0.24 1.66 1.91
6«]h/L laN; -1661.00 -379.90 -564.99 -0.78 -0.17 -0.22
ljsf; C0fkq 995.91 5183.00 5500.00 0.47 2.30 2.12
/fli6«o artkq 0.00 -1568.00 0.00 0.00 -0.70 0.00
gful/s artkq 153.94 475.00 15.91 0.07 0.21 0.01
j}b]lzs /f]huf/ artkq 7.92 27.11 4.34 0.00 0.01 0.00
ljz]if C0fkq 0.00 0.00 0.00 0.00 0.00 0.00
-3_ ltg{ afFsL s'n

cfGtl/s C0f 19678.57 23415.79 28371.06 9.26 10.41 10.92
-ª_ s'n ufx{:Yo pTkfbg 212465.00 224869.10 259923.40
e'QmfgL ug{ af“sL g]kfn ;/sf/sf] s'n cfGtl/s C0f bfloTj

2=36 g]kfn ;/sf/sf] s'n cfGtl/s C0f bfloTj cfly{s jif{ @)&@÷&# df ?= @#$ ca{ !% s/f]8 *)
nfv /x]sf]df cfly{s jif{ @)&#÷&$ df ?= @*# ca{ &! s/f]8 ^ nfv /x]sf] 5 . g]kfn ;/sf/n]
;dLIff jif{df 6«]h/L lan dfkm{t p7fPsf] ?= ## ca{ ;f]xL cjlwdf e'QmfgL u/]sf] ?= #* ca{ ^$
s/f]8 (* nfv %) xhf/ eGbf sd ePsf]n] 6]«h/L lansf] kl/df0f cl3Nnf] jif{sf] ?= !!^ ca{ %
s/f]8 (! nfvaf6 cfly{s jif{ @)&#÷&$ sf] cGTodf ?= !!) ca{ $) s/f]8 (# nfvdf em/]sf]
5 . ut cfly{s jif{df ljsf; C0fkq dfkm{t ?= %% ca{ cfGtl/s C0f p7fOPsf] / e'QmfgL
gePsf]n] ljsf; C0fkqsf] kl/df0fdf j[l4 ePsf] 5 . To;}u/L, cl3Nnf] cfly{s jif{df gful/s
artkq / j}b]lzs /f]huf/ artkqdfkm{t\ p7fOPsf] /sd ;f]xL cjlwdf e'QmfgL ePsf] /sdeGbf
a9L /x]sf]n] oL artkqsf] kl/df0f klg ut jif{sf] t'ngfdf s]xL dfqfdf a9]sf] 5 . cl3Nnf]
cfly{s jif{df /fli6«o artkq lgisf;g gul/Psf] tyf e'QmfgL klg gePsf] x'Fbf ;f] artkqsf]
kl/df0f ?= () s/f]8 ^% nfv oyfjt /x]sf] 5 .
tflnsf @=% M g]kfn ;/sf/sf] s'n cfGtl/s C0f bfloTj
-?= s/f]8df_
l;=g+ C0fkqsf] cfly{s jif{ cfly{s jif{ cfly{s jif{ k|ltzt kl/jt{g
lsl;d @)&!÷&@ @)&@÷&# @)&#÷&$
/sd c+z /sd c+z /sd c+z @)&@÷&# @)&#÷&$
!= 6«]h/L lan 11985.81 60.9 11605.91 49.6 11040.93 38.92 -3.17 -4.87
@= ljsf; C0fkq 5707.00 29.0 10890.00 46.5 16390.00 57.77 90.82 50.51
#= /fli6«o artkq 1658.65 8.4 90.65 0.4 90.65 0.32 -94.53 0.00
$= gful/s artkq 305.61 1.6 780.62 3.3 796.53 2.81 155.43 2.04
%= a}b]lzs /f]huf/ 21.50 0.1 48.62 0.2 52.96 0.19 126.14 8.93
artkq
^= ljz]if C0fkq 0.00 0.0 0.00 0.0 0.00 0.00 0.00 0.00
hDdf 19678.57 100.0 23415.80 100.0 28371.06 100.0
g]kfn /fi6« a}+ssf] :jfldTjdf /x]sf ;/sf/L C0fkq

2=37 clwljsif{ /sdsf] ;]So'l/6fOh]zg ubf{, v'nf ahf/ sf/f]af/ cGtu{t ;f]e}m vl/b af]nsaf]n ubf{
tyf a}+s tyf ljQLo ;+:yfn] lnPsf] :yfoL t/ntf ;'ljwfsf] e'QmfgL ug{ g;Sg] cj:yfdf bf];|f]
ahf/af6 lwtf] /flvPsf] C0fkq vl/b u/]df tyf ahf/ lgdf{tfn] cfˆgf] :jfldTjdf /x]sf] C0fkq
g]kfn /fi6« a}+snfO{ laqmL u/]df jf vl/b ug{ cg'/f]w u/]df gful/s÷/fli6«o÷j}b]lzs /f]huf/
artkq, ljsf; C0fkq / 6«]h/L lan g]kfn /fi6« a}+ssf] :jfldTjdf cfpg] x'G5g\ . To:t}, df}lb|s
gLlt Joj:yfkgsf nflu bf];|f] ahf/af6 cfjZos 6]«h/L lan tyf ljsf; C0fkq ;f]e}m vl/b ug{
;Sg] k|fjwfg /x]sf] x'Fbf ;f] cGtu{t klg C0fkqx?sf] :jfldTj g]kfn /fi6« a}+sdf cfpg] x'G5 .
cfly{s jif{ @)&#÷&$ df klg ljutsf jif{df e}+m g]kfn /fi6« a}+ssf] :jfldTjdf /x]sf ;/sf/L
C0fkqdWo] 6]«h/L lansf] c+z cGo artkqsf] eGbf pRr /x]sf] 5 .
tflnsf @=^ M g]kfn /fi6« a}+ssf] :jfldTjdf /x]sf ;/sf/L C0fkqsf] ljj/0f
-?= s/f]8df_
l;= C0fkqsf] lsl;d @)&!÷&@ @)&@÷&# @)&#÷&$ k|ltzt kl/jt{g
g+= /sd c+z /sd c+z /sd c+z @)&@÷&# @)&#÷&$
!= 6«]h/L lan 1546.89 96.69 1609.99 98.12 3045.74 72.75 4.08 89.18
@= ljsf; C0fkq 0.00 0.00 0.00 0.00 894.20 21.36 0.00 894.20
#= /fli6«o artkq 2.14 0.13 0.13 0.01 18.24 0.44 -93.93 13930.77
$= gful/s artkq 50.76 3.17 30.76 1.87 227.47 5.43 -39.41 639.62
%= a}b]lzs/f]huf/ artkq 0 0 0.001 0.00 1.00 0.02 0.00 99900.00
hDdf 1599.79 100 1640.88 100 4186.65 100
ahf/ lgdf{tf / laqmL Ph]06sf] nflu Ohfhtkq tyf lg/LIf0f

2=38 ;j{;fwf/0fsf nflu lgisf;g ul/g] ;/sf/L C0fkqx?dWo] gful/s artkq / /fli6«o artkqsf]
k|fylds tyf bf];|f] ahf/ sf/f]af/ / j}b]lzs /f]huf/ artkqsf] bf];|f] ahf/ sf/f]af/ ug{ cfly{s
jif{ @)&#÷&$ b]lv tLg jif{sf nflu %! j6f a}+s tyf ljQLo ;+:yfx?nfO{ ahf/ lgdf{tfsf] /
j}b]lzs /f]huf/ artkqsf] k|fylds lgisf;g sfo{sf nflu !# j6f a}+s, ljQLo ;+:yf tyf
/]ld6\ofG; sDkgLnfO{ laqmL Ph]06sf] Ohfhtkq k|bfg ul/Psf] 5 . a}+s tyf ljQLo ;+:yfx? Ps
cfk;df ufleg] qmd hf/L /x]sfn] cfly{s jif{sf] cGTodf ahf/ lgdf{tfsf] ;+Vof 36]/ #* k'u]sf] 5 .
;dLIff cjlwdf Ohfhtkq k|fKt ahf/ lgdf{tfx? dWo] s]xL ahf/ lgdf{tfsf] lg/LIf0f u/L cg'lzIf0f
lbg] sfo{ ;d]t ;DkGg ePsf] 5 .
;/sf/L C0fkq ;DaGwL r]tgfd"ns sfo{qmd

2=39 ;/sf/L C0fkqsf] sf/f]af/nfO{ yk k|efjsf/L agfpgsf] lgldQ ahf/ lgdf{tfsf sf7df8f}+ pkTosf
l:yt s]Gb|Lo tyf zfvf sfof{nosf sd{rf/Lx?sf] ;xeflutfdf ;/sf/L C0fkqx?sf] k|fylds tyf
bf];|f] ahf/ sf/f]af/ ;DaGwL tLgj6f cGt/lqmofTds sfo{qmd ;~rfng ul/Psf] 5 .
2=40 ;/sf/L C0fkqsf] sf/f]af/nfO{ pkTosf aflx/ ;d]t lj:tf/ ug]{ p2]Zon] /fi6«C0f Joj:yfkg
ljefusf] cfof]hgfdf pkTosf aflx/ s]Gb|Lo sfof{no /x]sf a}+s tyf ljQLo ;+:yfsf
kbflwsf/Lx?sf] ;xeflutfdf Pslbg] /fi6«C0f tyf df}lb|s Joj:yfkgsf pks/0fx? / cgnfOg
af]nsaf]n k|0ffnL ljifos tLgj6f cg'lzIf0f uf]i7L ;+rfng ul/Psf] 5 .
2=41 cgnfOg af]nsaf]n k|lqmof ;DaGwL hfgsf/L lbg] p2]Zon] /fi6«C0f Joj:yfkg ljefusf
sd{rf/Lx?sf] lgldQ a}+sz{ k|lzIf0f s]Gb|sf] tflnd xndf cgnfOg af]nsaf]n k|0ffnL ;DaGwL Ps
lbg] cg'lzIf0f sfo{qmd ;~rfng ul/Psf] 5 .
2=42 ;dLIff jifPdf sf7df8f}+ pkTosf leqsf u}/–a}+s ljQLo ;+:yfsf sd{rf/Lx?sf] ;xeflutfdf
cgnfOg af]nsaf]n k|0ffnL ;DaGwdf b'O{j6f cg'lzIf0f sfo{qmd ;~rfng ul/Psf] 5 .
2=43 j}b]lzs /f]huf/Ldf ;+nUg g]kfnL gful/ssf g]kfndf /x]sf 3/kl/jf/sf ;b:ox?nfO{ j}b]lzs
/f]huf/ artkq ;DaGwL hfgsf/L k|bfg u/L ;f]sf] laqmL k|j4{g ug]{ p2]Zon] sf7df8f}+ pkTosf
leq / aflx/ u/L gf} :yfgdf cled'lvs/0f sfo{qmd ;DkGg ul/Psf] 5 .
2=44 g]kfnL gful/s tyf u}/ cfjf;Lo g]kfnLx?nfO{ j}b]lzs /f]huf/ artkqsf] af/]df hfgsf/L lbg], ;f]
artkqsf] laqmL k|j4{g ug]{ tyf ljb]zdf cflh{t /sd j}wflgs dfWodaf6 g]kfn leqfpg] p2]Zo
cg'?k a9L ;+Vofdf g]kfnLx? j}b]lzs /f]huf/Ldf ;+nUg uGtJo d'n'sx?dWo] stf/sf] bf]xf /
o"PO{sf] b'jO{df j}b]lzs /f]huf/ artkq ;DaGwL hfgsf/Ld"ns sfo{qmd cfof]hgf ul/Psf] 5 .
2=45 j}b]lzs /f]huf/ artkqsf] laqmL k|j4{g ug]{ p2]Zon] j}b]lzs /f]huf/df hfg] JolQmx?nfO{
cled'vLs/0f tflnd lbg] g]kfn ;/sf/sf] j}b]lzs /f]huf/ ljefuaf6 Ohfhtkq k|fKt !!^ ;+:yfsf
k|d'vx?sf] ;xeflutfdf Ps lbg] k|lzIfs k|lzIf0f (Trainers Training) sfo{qmd sf7df8f}+df
;~rfng ul/Psf] 5 .
/fi6« C0f ;DaGwL k"jf{wf/
2=46 g]kfn /fi6« a}+s v'nf ahf/ sf/f]af/ ljlgodfjnL, @)&! sf] ljlgod !& adf]lhd k|bfg ul/+b}
cfPsf] :yfoL t/ntf ;'ljwf (Standing Liquidity Facility-SLF) ;DaGwL Joj:yfnfO{ yk
Jojl:yt, k|efjsf/L Pjd\ k|ljlw d}qL agfpg] p2]Zon] :yfoL t/ntf ;DaGwL sfo{ljlw, @)&# tof/
u/L sfof{Gjogdf NofOPsf] 5 .
2=47 /fi6«C0f Joj:yfkg ljefusf] sfdnfO{ cem Jojl:yt, ;/n tyf ;xh / k|ljlwd}qL agfpgsf nflu
/fi6«C0f Joj:yfkg dfu{bz{g, @)^) sf] ;§fdf /fi6«C0f Joj:yfkg dfu{bz{g, @)&$ :jLs[t u/L
sfof{Gjogdf NofOPsf] 5 . o;}u/L, ahf/ lgdf{tf ;DaGwL sfo{ljlw, @)&) ;+zf]wg u/L
sfof{Gjogdf NofOPsf] 5 .
ljQLo If]q ;'wf/, ljQLo kx'“r lj:tf/ tyf lgodg

sfg"gL ;'wf/
2=48 ljQLo If]q;Fu ;DalGwt ljleGg P]gx?dWo] g]kfn /fi6« a}+s P]g, @)%* / a}+lsË s;'/ tyf ;hfo
P]g, @)^$ Joj:yflksf ;+;baf6 ;+zf]wg ePsf 5g\ eg] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^#
vf/]h eO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# nfu" ePsf] 5 . o;sf cltl/Qm lgIf]k tyf
shf{ ;'/If0f sf]ifsf] :yfkgf / ;+rfng ;DaGwL P]g, @)&# hf/L ePsf] 5 . sd{rf/L ;+ro sf]if P]g,
@)!( df ;+zf]wg ePsf] 5 . ;+zf]lwt P]gx?n] ;d:ofu|:t ;+:yfx?sf] km/kmf/s, ljQLo If]qsf]
;'zf;g tyf ljQLo ;fwgsf] ;'/Iff Pjd\ k|efjsf/L kl/rfngdf ;xof]u k'¥ofpg] ljZjf; lnOPsf]
5.
2=49 ljlgdo clwsf/kq P]g, @)#$ df ;d;fdlos ;'wf/ ug]{ p2]Zon] ;/f]sf/jfnfx? aLr 5nkmn
eO/x]sf] 5 .
ljQLo If]q ljsf; /0fgLlt sfof{Gjog
2=50 g]kfn ;/sf/, dlGqkl/ifbaf6 @)&# k'; @@ df :jLs[t eO{ cfly{s jif{ @)&#÷&$ b]lv @)&&÷&*
;Dd kfFr jif{sf] nflu sfof{Gjogdf NofOPsf] ljQLo If]q ljsf; /0fgLltsf] k|efjsf/L sfof{Gjogsf]
nflu ul7t sfof{Gjog ;ldltsf] ;+of]hs g]kfn /fi6« a}+ssf ueg{/ /xg] tyf pQm ;ldltsf]
;lrjfno o; a}+ssf] ;+:yfut of]hgf ljefudf /xg] Joj:yf ePsf] 5 . pQm /0fgLltnfO{ qmdzM
sfof{Gjog ub}{ nluPsf] 5 .
a}+s tyf ljQLo ;+:yfx?sf] k'FhL j[l4
2=51 cfly{s jif{ @)&@÷&# sf] df}lb|s gLltn] a}+s tyf ljQLo ;+:yfx?sf] r'Qmf k'FhL j[l4 ug'{kg]{ Joj:yf
u/]kZrft\ oL ;+:yfx?n] dh{/÷PlSjlhzg, af]g;, xsk|b Pjd\ yk z]o/ nufotsf dfWodaf6 k'FhL
j[l4 ug]{ sfo{ cufl8 a9fPsf 5g\ . h;cg';f/ a}+s tyf ljQLo ;+:yfx?sf] r'Qmf k'FhL @)&@ c;f/
d;fGtsf] ?= !$) ca{ &( s/f]8af6 @)&$ c;f/df ?= @@% ca{ #! s/f]8 k'u]sf] 5 .
2=52 @)&$ c;f/df jfl0fHo a}+sx?sf] k|fylds k'FhL / hf]lvd efl/t ;DklQsf] cg'kft !#=#% k|ltzt
tyf ljsf; a}+s / ljQ sDkgLx?sf] o:tf] cg'kft qmdzM !(=$# k|ltzt tyf @)=@! k|ltzt /x]sf]
5 . @)&# c;f/df jfl0fHo a}+s, ljsf; a}+s tyf ljQ sDkgLx?sf] k|fylds k'FhL / hf]lvd efl/t
;DklQsf] cg'kft qmdzM !)=^@ k|ltzt, !$=$! k|ltzt tyf @!=@* k|ltzt /x]sf] lyof] .
lgliqmo shf{ tyf shf{÷k'FhL tyf lgIf]k cg'kft
2=53 ;dLIff jif{df a}+s tyf ljQLo ;+:yfx?sf] lgliqmo shf{ cg'kft cl3Nnf] jif{sf] t'ngfdf 36]sf] 5
eg] k'FhL lgIf]k cg'kft a9]sf] 5 . @)&$ c;f/df jfl0fHo a}+sx?sf] s'n shf{df lgliqmo shf{sf]
cg'kft !=%$ k|ltzt /x]sf] 5 . @)&# c;f/df o:tf] cg'kft !=*@ k|ltzt /x]sf] lyof] . To;}u/L,
@)&$ c;f/df ljsf; a}+s tyf ljQ sDkgLx?sf] lgliqmo shf{ cg'kft qmdzM !=#^ k|ltzt tyf
!#=#& k|ltzt /x]sf] 5 . cl3Nnf] jif{sf] c;f/df o:tf] shf{ qmdzM !=$* k|ltzt / !$=$@
k|ltzt /x]sf] lyof] . jfl0fHo a}+sx?sf] shf{÷k'FhL tyf lgIf]k cg'kft @)&# c;f/df &%=(&
k|ltzt /x]sf]df @)&$ c;f/df &(=%& k|ltzt k'u]sf] 5 .
ljQLo kxF'r clej[l4 sfo{qmd
2=54 ljQLo ;+:yfx?sf] ;~hfn lj:tf/;Fu} ljQLo kx'Fr a9\b} uPsf] 5 . ljQLo ;]jfsf] kx'Fr sd ePsf
ef}uf]lns If]qx¿df a}+s tyf ljQLo ;+:yfx?nfO{ zfvf vf]Ng k|f]T;fxg u/L ljQLo ;dfj]zLs/0fnfO{
clej[l4 ub}{ n}hfg] p2]Zo cg'?k o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?n]
tf]lsPsf] !$ lhNnfdf zfvf vf]n]df ;b/d'sfddf ?= %) nfv;Dd / ;b/d'sfd eGbf aflx/ zfvf
vf]n]df ?= ! s/f]8;Dd lgAof{hL ;fk6L lglZrt cjlwsf] nflu pknAw u/fpg] gLltut Joj:yf
;dLIff cjlwdf klg oyfjt /flvPsf] 5 . To;}u/L, n3'ljQ ;]jfsf] kxF'r sd ePsf tf]lsPsf @@
lhNnfdf æ3Æ ju{sf ljQLo ;+:yfn] zfvf vf]nL ljQLo ;]jfsf] sfo{qmd ;+rfng u/]df zfvf
;+rfngsf nflu ?= #) nfv;Dd z"Go Aofhb/df ;fk6L pknAw u/fOg] Joj:yf ;d]t cfly{s jif{
@)&#÷&$ df ;d]t oyfjt /flvPsf] 5 .
2=55 ;dLIff jif{df yk !! j6f n3'ljQ ljQLo ;+:yfx?nfO{ ljQLo sf/f]af/ ;~rfng ug]{ Ohfhtkq
k|bfg ul/Psf] 5 . gofF :yfkgf ePsf ;+:yfx?df g'jfsf]6 lhNnfdf !, sf:sL lhNnfdf @, c5fd
lhNnfdf !, s}nfnL lhNnfdf !, wgs'6f lhNnfdf !, tgx'F lhNnfdf @, gjnk/f;L lhNnfdf !,
:ofªhf lhNnfdf ! tyf ?kGb]xL lhNnfdf ! 5g\ .
2=56 ;dLIff jif{df ?kGb]xL lhNnfdf !, ;nf{xL lhNnfdf @, tgx'F lhNnfdf @, gjnk/f;L lhNnfdf !,
slknj:t' lhNnfdf !, uf]/vf lhNnfdf @, sfe|]knf~rf]s lhNnfdf ! / hfh/sf]6 lhNnfdf ! u/L
!! j6f k|:tfljt n3'ljQ ljQLo ;+:yfx?nfO{ ;}4flGts ;xdlt k|bfg ul/Psf] 5 . To;}u/L, ;dLIff
cjlwdf ^ j6f sDkgLx?n] xfo/ kr]{h shf{ sf/f]af/ ug]{] cg'dltsf nflu lgj]bg lbPsf]df tLgj6f
sDkgLx? cg'dlt k|fKt ug]{ clGtd r/0fdf /x]sf 5g\ eg] afFsL tLg sDkgLx?af6 k|fKt
sfuhftx?sf] cWoog eO/x]sf] / pQm sDkgLx?sf] k|aGwkq tyf lgodfjnLdf o; a}+saf6 hf/L
ePsf] lgb]{zg;Fu d]n vfg] u/L ;+zf]wg u/fOPsf] 5 .
2=57 cfly{s jif{ @)&!÷&@ sf] df}lb|s gLltdf u}x|–;/sf/L ;+:yfx?nfO{ cfjZos k|lqmof k"/f u/L @)&#
c;f/ d;fGt;Dddf æ3Æ ju{sf] n3'ljQ ljQLo ;+:yfdf kl/0ft eO;Sg' kg]{ Joj:yf adf]lhd
cfly{s jif{ @)&@÷&# leq æ3Æ ju{sf] n3'ljQ ljQLo ;+:yfdf kl/0ft x'gsf] nflu @% j6f
;+:yfx?af6 lgj]bg k|fKt ePsf] lyof] . oBkL g]kfn ;/sf/, sDkgL /lhi6«f/sf] sfof{noaf6 hf/L
sDkgL lgb]{lzsf @)&@ sf] a'Fbf g+= ^ adf]lhd ;+:yf btf{ P]g, @)#$ adf]lhd btf{ ePsf ;+:yf jf
;fem]bf/L kmd{ jf k|fOe]6 kmd{sf] 5'6\6} sfg'gL cl:tTj gx'g] ePsf]n] To:tf] kmd{sf] gfdaf6 sDkgL
:yfkgf x'g g;Sg] / To:tf kmd{x? s'g} sDkgLsf] ;+:yfks klg x'g g;Sg] Joj:yf /x]sf]n] u}x|–
;/sf/L ;+:yfx? ;+:yfks x'g gkfpg] Joj:yfsf sf/0f tL ;+:yfx?nfO{ æ3Æ ju{df kl/0ft ug{]
k|lqmof :ylut ul/Psf] lyof] . ;f] ;Gbe{df sDkgL /lhi6«f/sf] sfof{nosf] ldlt @)&#.!).@* sf]
kqfg';f/ sDkgL lgb{]lzsf, @)&@ sf] k|yd ;+zf]wg cg';f/ g]kfn /fi6« a}+saf6 ljQLo dWo:ytfsf]
sfo{ ug{ Ohfhtkqk|fKt u}/–;/sf/L ;+:yfx? ;d]t ;+:yfks eO{ btf{ ePsf] sDkgLsf] z]o/ jf
l8j]Gr/ gfd;f/L jf x:tfGt/0fsf] nflu lgb{]lzsf ;+zf]wg ePsf] ldltn] @ jif{df ga9\g] u/L ;do
yk u/]sf] hfgsf/L k|fKt ePsf] x'gfn] To:tf ;+:yfx? æ3Æ ju{sf] ;+:yfdf kl/0ft x'g] k|lqmof
;DaGwdf o; a}+ssf] ;+rfns ;ldltsf] ldlt @)&#.!!.#) df a;]sf] a}7ssf] lg0f{o adf]lhd @)&$
r}t d;fGt;Dd ;Dk"0f{ k|lqmof k"/f u/L æ3Æ ju{sf] ;+:yfdf kl/0ft eO;Sg' kg{] Joj:yf ul/Psf]
5 . o;/L æ3Æ ju{sf] ;+:yfdf kl/0ft x'g lgj]bg lbPsf ;+:yfx?sf] ;+Vof @% /x]sf] 5 .
2=58 ljQLo kFx'r a9fpg o; a}+sn] zfvf/lxt a}+lsË ;]jfnfO{ k|fyldstf lb+b} cfPsf] 5 . u|fld0f
If]qx?df POT (Point of Transaction) d]lzg Pjd\ df]afO{n a}+lsËsf] dfWodaf6 zfvf/lxt a}+lsË ;]jf
;~rfngsf nflu a}+sx?sf] k|fljlws tyf Jofjxfl/s kIfx?sf] ;d]t cg'udg u/L o; a}+sn]
:jLs[lt k|bfg ug{] u/]sf] 5 . @)&$ c;f/ d;fGt;Dddf s'n !))* :yfgdf a}+s tyf ljQLo
;+:yfx?n] o:tf] ;]jf k|bfg ul//x]sf 5g\ . ;dLIff cjlwdf s'n !(^ :yfgdf zfvf /lxt a}+lsË
;]jf k|bfg ug{ :jLs[lt k|bfg ul/Psf] 5 . ;fy}, g]kfn P;aLcfO{ a}+s lnld6]8nfO{ g]kfns} klxnf]
oflGqs zfvf In-touch Outlet ;~rfng ug]{ :jLs[lt k|bfg ul/Psf] / xfn pQm ;]jf ;~rfngdf
cfO;s]sf] 5 .
2=59 ;dLIff jif{df a}+s tyf ljQLo ;+:yfx?n] pNn]Vo ?kn] zfvf lj:tf/ u/]sf 5g\ . @)&# c;f/
d;fGt;Dddf a}+s tyf ljQLo ;+:yfx?sf] zfvf ;+Vof $@&@ /x]sf]df ;dLIff cjlwdf pQm ;+Vof
a9]/ $(^* k'u]sf] 5 . o;af6 k|lt a}+s tyf ljQLo ;+:yf zfvfaf6 cf};tdf sl/a %^!)
hg;+Vofn] ;]jf k|fKt u/]sf] b]lvG5 . o; cjlwdf æsÆ, ævÆ / æuÆ ju{sf ljQLo ;+:yfx?df lgIf]k
vftf ;+Vof sl/a ! s/f]8 (& nfv / C0fL ;+Vof sl/a !@ nfv !^ xhf/ /x]sf 5g\ .
tflnsf @=& M a}+s tyf ljQLo ;+:yfsf zfvfx?

a}+s tyf ljQLo ;+:yfx? @)&! @)&@ @)&# @)&$
jfl0fHo a}+sx?sf] zfvf !%$& !^&@ !*^( @@&$
ljsf; a}+sx?sf] zfvf *!* *)* *%@ &^(
ljQ sDkgLx?sf] zfvf @#( @$@ !&% !#)
n3'ljQ ljQLo ;+:yfx?sf] zfvf *@^ !!!^ !#&^ !*(%
hDdf zfvf ;+Vof #$#) #*#* $@&@ %)^*
lgIf]k vftf ;+Vof -nfvdf_ !#!=#) !$(=#% !^*=#^ !(&=%$
C0fL ;+Vof -xhf/df_ ($) !)## !)(& !@!^
zfvf/lxt a}+lsË s]Gb|sf] ;+Vof *!@ !))*
2=60 ;dLIff jif{df ;ft j6f k|b]zsf &%# j6f :yfgLo txdWo] @(& :yfgLo txdf dfq jfl0fHo a}+ssf]
;~hfn k'u]sf] 5 .
tflnsf @=* M k|b]z cg';f/ :yfgLo txdf jfl0fHo a}+ssf] ;~hfn -@)&$ c;f/_
k|b]z :yfgLo txsf] ;+Vof jfl0fHo a}+ssf] ;~hfn
k'u]sf :yfgLo txx?
Ps !#& %*
b'O{ !#^ $&
tLg !!( %*
rf/ && #@
kfFr !## ^$
5M ^# !!
;ft ** @&
hDdf &%# @(&
a}+s tyf ljQLo ;+:yfx? Ps cfk;df ufEg] ufleg] tyf k|flKt ;DaGwL sfo{
2=61 a}+s tyf ljQLo ;+:yfx?nfO{ Pscfk;df ufEg ufleg tyf Psn] csf]{nfO{ k|flKt ug{ k|f]T;flxt ug]{]
o; a}+ssf] gLltut Joj:yfnfO{ cfly{s jif{ @)&#÷&$ df klg lg/Gt/tf lbOPsf] 5 . æa}Í tyf
ljQLo ;+:yf Ps cfk;df ufEg] jf ufleg] ;DaGwL ljlgodfjnL, @)^* -k|yd ;+zf]wg @)^(_Æ /
æa}+s tyf ljQLo ;+:yf k|flKt -PlSjlhzg_ ;DaGwL ljlgodfjnL, @)&)Æ vf/]h u/L o; a}Ísf]
;~rfns ;ldltsf] ldlt @)&#÷)%÷!* sf] a}7saf6 :jLs[t eO{ æa}+s tyf ljQLo ;+:yf Ps
cfk;df ufEg] ufleg] tyf k|flKt -PlSjlhzg_ ;DaGwL ljlgodfjnL, @)&#Æ nfu" ul/Psf] 5 .
2=62 ;dLIff jif{df s'n ^# j6f Ohfhtkqk|fKt ;+:yfx? Ps–cfk;df ufEg] ufleg] -dh{/_ tyf k|flKt
-PlSjlhzg_ k|lqmofdf ;fd]n eO{ @$ j6f ;+:yf sfod ePsf 5g\ . ;dLIff jif{df ufEg] ufleg]
-dh{/_ tyf k|flKt -PlSjlhzg_ dfkm{t\ #( j6f Ohfhtkqk|fKt ;+:yfx?sf] cg'dltkq vf/]h ePsf]
5, h;dWo] #) j6f Ohfhtkqk|fKt ;+:yfx? Ps cfk;df ufEg] ufleg] -dh{/_ k|lqmofdf ;fd]n eO{
!# j6f ;+:yf sfod ePsf / ## j6f Ohfhtkqk|fKt ;+:yfx? k|flKt -PlSjlhzg_ k|lqmofdf ;fd]n
eO{ !! j6f ;+:yf sfod ePsf 5g\ . ;dLIff cjlwdf ufEg] ufleg] -dh{/_ dfkm{t\ !& j6f / k|flKt
-PlSjlhzg_ dfkm{t @@ j6f Ohfhtkqk|fKt ;+:yfx?sf] cg'dltkq vf/]h ePsf] 5 .
tflnsf @=( M Ps–cfk;df dh{÷k|flKt ePsf ;+:yfx?
a}+s tyf ljQLo ;+:yfx? @)^* ;Dd @)^*÷^( @)^(÷&) @)&)÷&! @)&!÷&@ @)&@÷&# @)&#÷&$
jfl0fHo a}+s @ @ # $ @ * !@
ljsf; a}+s ! ^ !@ ^ !@ !# #&
ljQ sDkgL ^ & !@ * ^ & !$
n3'ljQ ljQLo ;+:yf – – – % ) )
hDdf dh{÷k|flKt ePsf a}+s ( !% @& !* @% @* ^#
tyf ljQLo ;+:yfx?
dh{÷k|flKt kl5 ag]sf a}s+ $ & !! * ( !! @$
tyf ljQLo ;+:yfx?
z'Go Aofhb/ shf{

2=63 o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] tf]lsPsf] !$ lhNnfdf zfvf
vf]n]df ;b/d'sfddf ?= %) nfv;Dd / ;b/d'sfd eGbf aflx/ zfvf vf]n]df ?= ! s/f]8;Dd
lgAof{hL ;fk6L lglZrt cjlwsf] nflu pknAw u/fpg] gLltut Joj:yf cGtu{t cfly{s jif{
@)&#÷&$ df shf{ k|bfg ePsf] 5}g .
2=64 o;}u/L n3'ljQ ;]jfsf] kxF'r sd ePsf] tf]lsPsf @@ lhNnfdf æ3Æ ju{sf ljQLo ;+:yfn] zfvf
vf]nL ljQLo ;]jfsf] sfo{qmd ;+rfng u/]df zfvf ;+rfngsf nflu ?= #) nfv;Dd z"Go Aofhb/df
;fk6L pknAw u/fOg] Joj:yf cGtu{t PgPdaL dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8n]
cf]vn9'+uf, ef]hk'/, ?s'd lhNnfdf !÷! j6f / vf]6fË lhNnfdf @ j6f zfvf sfof{no u/L hDdf %
j6f zfvf sfof{no vf]n] jfkt ?= ! s/f]8 %) nfv, :jb]zL n3'ljQ ljQLo ;+:yf lnld6]8n] /f]Nkf,
c5fd, ;f]n'v'Da' / ef]hk'/ lhNnfdf !÷! j6f u/L hDdf $ zfvf sfof{no vf]n] jfkt ?= ! s/f]8
@) nfv, rf}tf/L n3'ljQ ljQLo ;+:yf ln=n] ;Nofg lhNnfdf @ j6f / /f]Nkf lhNnfdf ! j6f u/L
hDdf # j6f zfvf vf]n] jfkt ?= () nfv, g]kfn Pu|f] dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8n]
;Nofg lhNnfdf # j6f / /f]Nkf lhNnfdf ! j6f u/L hDdf $ j6f zfvf vf]n] jfkt ?= ! s/f]8 @)
nfv, :jfjnDag n3'ljQ ljsf; a}+s lnld6]8n] /;'jf lhNnfdf ! j6f zfvf vf]n] jfkt ?= #)
nfv, ljho n3'ljQ ljQLo ;+:yf lnld6]8n] cf]vn9'Ëf lhNnfdf @ j6f, ;Nofg, / hfh/sf]6
lhNnfdf !÷! j6f u/L hDdf $ j6f zfvf vf]n] jfkt ?= ! s/f]8 @) nfv, dlxnf ;xofqf
dfOqmf]kmfOgfG; ljQLo ;+:yf ln=n] /f]Nkf lhNnfdf @ j6f, ;Nofg / ?s'd lhNnfdf !÷! j6f u/L
hDdf $ j6f zfvf vf]n] jfkt ?= ! s/f]8 @) nfv, d]/f] dfO{qmfkmfOgfG; ljQLo ;+:yf lnld6]8n]
c5fd, ?s'd, ;Nofg, /f]Nkf / /;'jf lhNnfdf !÷! j6f zfvf u/L hDdf % j6f zfvf vf]n] jfkt ?=
! s/f]8 %) nfv / ls;fg dfOqmf]kmfOgfG; ljQLo ;+:yf ln= n] h'Dnf, hfh/sf]6, afh'/f, a}t8L /
;Nofg lhNnfdf !÷! j6f zfvf u/L hDdf % j6f zfvf vf]n] jfkt ?= ! s/f]8 %) nfv z"Go
Jofhb/df shf{ k|bfg ul/Psf] 5 .
k'g/shf{ ;'ljwf
2=65 o; a}+saf6 k|bfg ul/g] k'g/shf{ b/df s6f}tL ul/g'sf ;fy} k|lqmofut ;/nLs/0f ul/Psf]n]
k'g/shf{ ;'ljwfsf] pkof]u pNn]Vo ?kdf a9]sf] 5 . ;dLIff cjlwdf !# j6f jfl0fHo a}+s, @ j6f
ljsf; a}+s tyf * j6f ljQ sDkgLx?nfO{ pTkfbgd"ns If]qtkm{ k|jflxt c;n shf{sf] lwtf]df ?=
!# cj{ &* s/f]8 @) nfv a/fa/sf] ;fwf/0f k'g/shf{ ;'ljwf k|bfg ul/Psf] 5 eg] cl3Nnf] cfly{s
jif{ @)&@÷&# df # j6f jfl0fHo a}+sx? tyf ! ljQ sDkgLnfO{{ pTkfbgd"ns If]qtkm{ k|jflxt
c;n shf{sf] lwtf]df ?= & ca{ ^) s/f]8 a/fa/sf] ;fwf/0f k'g/shf{ ;'ljwf k|bfg ul/Psf]] lyof] .
2=66 ;dLIff jif{df % j6f jfl0fHo a}+sx?nfO{ ?= *@ s/f]8 *& nfv lgof{t k'g/shf{ ;'ljwf pknAw
u/fOPsf] 5 . cl3Nnf] cfly{s jif{ ?= ! ca{ #) s/f]8sf] lgof{t k'g/shf{ ;'ljwf pknAw u/fOPsf]
lyof] . e"sDkaf6 k|efljt 3/kl/jf/nfO{ cfjf;Lo 3/ k'glg{df0fsf nflu k|bfg ul/g] k'g/shf{
sfo{ljlw adf]lhd ;dLIff cjlw;Dddf !& j6f a}+s tyf ljQLo ;+:yfx?nfO{ ?= &( s/f]8 () nfv
k'g/shf{ pknAw u/fOPsf] 5 . cl3Nnf] cfly{s jif{ @)&@÷&# df & j6f jfl0fHo a}+s / ! ljQ
sDkgL u/L hDdf * j6f a}+s tyf ljQLo ;+:yfx?nfO{ ?= % s/f]8 () nfv k'g/shf{ of] zLif{sdf
k|bfg ul/Psf] lyof] .
u'gf;f] Joj:yfkg ;ldlt (Grievance Management Committee) sf] u7g tyf sfd sf/afxL
2=67 a}+s tyf C0fLaLrsf] sf/f]af/df s'g} klg kIfnfO{ dsf{ kg{ uPdf To:tf] dsf{sf] ;'g'jfOsf] nflu
g]kfn ;/sf/, dlGqkl/ifbsf] ldlt @)^#÷*÷@( sf] lg0f{ofg';f/ 8]k'6L ueg{/sf] ;+of]hsTjdf cy{
dGqfnosf] k|ltlglw / a}s;{ ;+3sf] cWoIf ;b:osf] ?kdf /xg] tyf pBf]u jfl0fHo dxf;+3sf]
k|ltlglw ko{j]Ifssf] ?kdf /xg] u/L u'gf;f] Joj:yfkg ;ldltsf] u7g ePsf] xf] . ;dLIff jif{df
!)# j6f u'gf;f tyf ph'/Lx? k/]sf]df u'gf;f] Joj:yfkg ;ldltdf ## u'gf;fx?sf] ;'g'jfO
eO;s]sf] 5 eg] aFfsL ph'/Lsf ;DaGwdf ;DalGwt a}+s tyf ljQLo ;+:yf;Fu cfjZos kqfrf/ eO{
lgj]bs tyf ;DalGwt kIf;Fu ;dGjo u/L ;dfwfg ug{ kxn eO/xsf] 5 . o;}u/L, ;dLIff cjlwdf
cgf}krfl/s ?kdf -lnlvt dfWodaf6 afx]s_ k|fKt sl/a $)) ph'/Lx?sf] ;Djf]wg ul/Psf] 5 .
u'gf;f] Joj:yfkg
2=68 ;ldltdf ljz]if u/L shf{sf] ;dofjlw yk ug{], k|lqmof gk'¥ofO{ lwtf]df /flvPsf] ;DklQ lnnfdL
ul/Psf]n] lnnfdL /f]Sg], t];|f] kIfn] shf{ ckrng u/L lwtf] km's'jf gu/]sf]n] ;f] km's'jf ug{] tyf
sfnf];"rLdf ;dfj]z u/fpg] tyf x6fpg] nufotsf ljifodf lgj]bg kg{] u/]sf 5g\ . o:tf u'gf;f]x?
pk/ C0fL tyf a}+s b'j} kIfnfO{ ;ldltdf pkl:yt u/fO{ cfk;L ;dembf/L sfod u/fpg] /
;ldltaf6 ;f] ;DaGwdf ePsf lg0f{o hfgsf/L tyf sfof{Gjog u/fpg] ul/Psf] 5 . o; a}+sdf u7g
ul/Psf] ;f] O{sfOsf] lqmofsnfkaf6 a}+s / C0fL aLrdf pTkGg ePsf ;d:ofnfO{ ;dfwfg ug{
;3fp k'Ug'sf] ;fy}, a}+lsË Pjd\ ljQLo If]qdf b]lvPsf] shf{ ;DaGwL ;d:ofnfO{ Go"gLs/0f ug{df
;d]t ;3fp k'Ug uPsf] 5 .
vftf /f]Ssf, /fxbfgL hkmt nufotsf sf/afxL
2=69 ;dLIff cjlwdf g]kfn k|x/Lsf] ljleGg cg';Gwfg sfof{nox?, cfGtl/s /fh:j sfof{no tyf
s/bftf ;]jf sfof{nox? / clVtof/ b'?kof]u cg';Gwfg cfof]usf] cg'/f]wdf ljleGg a}+s tyf
ljQLo ;+:yfx?df /x]sf s'n &*% j6f vftfx? km's'jf tyf /f]Ssf ul/Psf] 5 .
?U0f pBf]u k'g/shf{
2=70 ?U0f pBf]usf] k'g?Tyfgsf] nflu ;x'lnot k|bfg ug{ o; a}+saf6 ¿U0f pBf]unfO{ k|bfg ul/Psf]
c;n shf{sf] lwtf] ;'/If0fdf jflif{s ! k|ltzt Aofhb/df k'g/shf{ pknAw u/fOg] / o; k|sf/sf]
k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6 jflif{s $=%
k|ltzteGbf a9L Aofh lng gkfpg] Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . ;fy}, ?U0f pBf]usf
;DaGwdf ljQLo If]qaf6 x'g ;Sg] ;'ljwf ;DaGwL sfo{lalw, @)&) :jLs[t eO{ sfof{Gjogdf cfPsf]
5.
ljkGg ju{ shf{
2=71 æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] cfˆgf] s'n shf{sf] qmdzM % k|ltzt, $=%
k|ltzt / $ k|ltzt shf{ ljkGg ju{df k|jflxt ug'{ kg]{ Joj:yf /x]sf] 5 . @)&$ c;f/
d;fGt;Dd jfl0fHo a}+sx?n] cfˆgf] s'n shf{sf] ^=) k|ltzt -?= (@ ca{ $! s/f]8_, ljsf; a}+sn]
(=! k|ltzt -?= !^ ca{ ^) s/f]8_ / ljQ sDkgLx?n] %=@ k|ltzt -?= @ ca{ @) s/f]8_ shf{
ljkGg ju{tk{m k|jfx u/]sf 5g\ . o; cg';f/ a}+s tyf ljQLo ;+:yfx?n] nufgLdf /x]sf] s'n
shf{sf] ^=# k|ltzt -?= !!! ca{ @! s/f]8_ shf{ ljkGg ju{df k|jfx u/]sf 5g\ .
NFRS sfof{Gjog
2=72 a}+s tyf ljQLo ;+:yfx?df ;xh tyf ldtJooL ?kdf Nepal Financial Reporting Standard
(NFRS) sfof{Gog ug{ tyf ;f] sfof{Gjogsf] qmddf cfjZos ;dGjosf/L e'ldsf v]Ng o; a}+ssf
u}/–sfo{sf/L ;~rfnssf] ;+of]hsTjdf Ps pRr:t/Lo NFRS Oversight Committee u7g ul/Psf]
5 . ;fy}, o; a}+saf6 a}+s tyf ljQLo ;+:yfx?nfO{ hf/L lgb]{zg / NFRS aLr ;fdGh:otf
(Harmonisation) sfod ug{ ljBdfg lgb]{zg ;+zf]wg ug'{kg]{ cfjZos ljifox? ;dfj]z u/L gofF
lgb]{zgsf] d:of}bf tof/ kfg{ Ps sfo{bn u7g ul/Psf] 5 .
ljQLo :yfloTj k|ltj]bg
2=73 o;} a}+sn] lgoldt ?kdf ljQLo :yfloTj k|ltj]bg (Financial Stability Report) k|sfzg ug{] u/]sf]
5 . ;f]xL qmddf @)&# c;f/ dlxgfsf] tYofÍdf cfwfl/t ljQLo :yfloTj k|ltj]bg (Financial
Stability Report) sf] gjf}F c+s :jLs[ltsf] r/0fdf /x]sf] 5 .
af;]n–# sf k|fjwfgx?sf] sfof{Gjog

2=74 af;]n–# sf k|fjwfgx?nfO{ cfjZostf / cf}lrTosf cfwf/df qmdzM sfof{Gjog ub{} n}hfg] o;
a}+ssf] gLlt cg';f/ g]kfnsf jfl0fHo a}+sx?df af;]n–# df cfwfl/t Capital Adequacy Framework,
@)!% o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx?nfO{ @)&# k';b]lv k"0f{ ?kdf
sfof{Gjog ug'{kg]{ u/L nfu" ePsf] 5 . af;]n–# sf] k|fjwfg dWo] Liquidity coverage ratio, Net
stable funding ratio / Systemically Important Financial Institution (SIFI) Measures ;g\ @)!(
;Dddf nfu' x'g] Joj:yf 5 .
n]vfk/LIfs÷n]vfk/LIf0f ug]{ ;+:yf Pjd\ Joj;flos ljz]if1sf] ;"rL vf/]h
2=75 ;fljssf] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf ^) sf] pkbkmf -@_ sf] k|of]hgsf]
nflu o; a}+sn] g]kfn rf8{8 PsfpG6]G6;\ ;+:yfaf6 k]z ePsf] n]vfk/LIfssf] ;"rL jflif{s ?kdf
k|sflzt ub}{ cfPsf] tyf pQm P]gsf] bkmf !# sf] k|of]hgsf] nflu o; a}+saf6 k|sflzt x'b}
cfPsf]df a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df n]vfk/LIfssf] ;"rL tyf Jofj;flos
ljz]if1x?sf] ;"rL sfod ug'{ kg]{ Joj:yf g/x]sf]n] o; a}+saf6 k|sflzt ul/Psf] n]vfkl/Ifs tyf
Jofj;flos ljz]if1x?sf] ;"rL vf/]h ul/Psf] 5 .
u|fdL0f :jfjnDag sf]if tyf n3' ljQ ;DaGwL kl/of]hgf

u|fdL0f :jfjnDag sf]if
2=76 g]kfn ;/sf/ / o; a}+ssf] ;+o'Qm kxn tyf k'FhLut ;xof]udf ;xsf/L ;+:yf tyf u}/–;/sf/L
;+:yfx?nfO{ yf]s shf{ pknAw u/fpg] u/L lj=;+= @)$& ;fndf :yflkt u|fdL0f :jfjnDag sf]ifdf
xfn;Dddf g]kfn ;/sf/af6 hDdf ¿= %$ s/f]8 / g]kfn /fi6« a}+saf6 ¿= @% s/f]8 #$ nfv k|fKt
eO{ s'n ¿= &( s/f]8 #$ nfv k'u]sf] 5 . ablnFbf] kl/k|]Iodf u|fdL0f :jfjnDag sf]ifsf] p2]Zo
cg'?k nufgLsf] bfo/fnfO{ cem} km/flsnf] agfO{ ;d;fdlos agfpg] p2]Zon] u|fdL0f :jfjnDag
sf]if ;+rfng lgb]{lzsf, @)^( tof/ u/L lj=;+= @)^( kmfu'g @ ut]af6 nfu" ul/Psf] 5 . sf]ifn]
cfk"m;Fu cfj4 ;+:yfx¿nfO{ ;DalGwt ;+:yfx¿sf] k|fylds k"FhL -z]o/ k"FhL,;fwf/0f hu]8f / gfkmf
/sd_ sf] klxnf] shf{df @) u'0ff;Dd, bf]>f] / t]>f] shf{sf] xsdf !% u'0ff;Dd x'g] u/L klxnf] k6s
¿= @% nfv, bf];|f] k6s ¿= #) nfv / t]>f] k6s ¿= #% nfv;Ddsf] shf{ ls:tfaGbLdf pknAw
u/fpFb} cfPsf] 5 . sf]ifaf6 ljkGg ju{sf] cfly{s÷;fdflhs pTyfgsf nflu k|lt ;b:o a9Ldf ¿=
() xhf/;Dd ;xsf/L÷u}/–;/sf/L ;+:yfx¿ dfk{mt\ n3'shf{ pknAw u/fpg ;lsg] Joj:yf /x]sf]
5 . ;fd"lxs n3'pBd kl/of]hgf shf{ cGtu{t bf];|f] k6ssf] shf{ ;b'kof]u u/L /fd|f] VoftL
sdfPsf C0fL ;b:on] ;fd"lxs ?kdf s'g} n3'pBd ;+rfng ug{ rfx]df o:tf] ;fd"lxs kl/of]hgfsf
nflu k|lt kl/of]hgf ¿= ! nfv %) xhf/;Dd shf{ pknAw u/fpg ;lsg] Joj:yf ;d]t /x]sf] 5 .
o;}u/L, cfly{s jif{ @)%(÷^) b]lv bL3{sfnLg k"FhLsf] cfjZostf kg]{ Joj;fox¿ vf;u/L lrof,
cn}+rL, sf]N8:6f]/sf nflu cfjZos kg]{ k"FhLsf] Joj:yf ug{ s[lif ljsf; a}+s / n3'ljQ ;DaGwL
sfo{ ug]{ ljsf; a}+sx¿nfO{ sf]ifaf6 yf]s shf{ pknAw u/fpg] Joj:yf ;d]t ul/Psf] 5 .
tflnsf @=!) M u|fdL0f :jfjnDag sf]ifsf] sf/f]af/ ljj/0f
;=g+= ljj/0f @)&! c;f/ @)&@ c;f/ @)&# c;f/ @)&$ c;f/
1 shf{ ljt/0f ePsf] lhNnf ;+Vof 68 68 70 70
2 shf{ ljtl/t ;+:yf ;+Vof 940 1024 1104 1165
3 nfeflGjt kl/jf/ ;+Vof 46081 49245 55,304 58,830
4 ljtl/t shf{ /sd -¿= xhf/df_ 1523300 1700600 2,00,07,38 2,29,83,61
5 c;'n ePsf] shf{{ /sd -¿= xhf/df_ 913000 1165000 1,44,43,15 1,69,65,74
6 nufgLdf /lx/x]sf] shf{ /sd -¿= xhf/df_ 610400 535600 55,61,53 60,17,87
efvf gf3]sf] shf{ -c;'n x'g'kg]{ /sdsf]
7 k|ltzt_ 3.67 5.38 4.66 4.64
8 shf{ c;'nL -k|ltzt_ 96.33 94.62 95.34 95.36
2=77 @)&$ c;f/ d;fGt;Dddf sf]ifn] !!!! j6f ;xsf/L ;+:yf / %# j6f u}/–;/sf/L ;+:yf u/L !!^$
j6f ;+:yfx¿nfO{ ¿= @ ca{ @( s/f]8 *# nfv ^! xhf/ C0f nufgL u/]sf]df ¿= ! ca{ ^( s/f]8
^% nfv &$ xhf/ c;"nL eO{ ¿= ^) s/f]8 !& nfv *& xhf/ nufgLdf /lx/x]sf] 5 . ;f]xL
cjlw;Dddf bL3{sfnLg C0ftkm{ hDdf ¿= !% s/f]8 (@ nfv nufgL ul/Psf]df ¿= !@ s/f]8 *^
nfv #* xhf/ c;'nL eO{ ?= # s/f]8 % nfv ^@ xhf/ nufgLdf /lx/x]sf] 5 . xfn pQm bL3{sfnLg
shf{ /sd s[lif ljsf; a}+s lnld6]8df dfq nufgLdf /lx/x]sf] 5 .
tflnsf @=!! M u|fdL0f :jfjnDjg sf]ifsf] shf{ k|jfx l:ylt -@)&$ c;f/ d;fGt_
ljj/0f u}/–;/sf/L ;+:yf ;xsf/L ;+:yf s[lif ljsf; a}+s hDdf
shf{ k|jfx
-s_ ;+:yf ;+Vof 53 1111 1 1165
-v_ ;fFjf /sd -¿= xhf/df_ 2,24,76 2,11,66,85 15,92,00 2,29,83,61
-u_ nfeflGjt kl/jf/ ;+Vof 40,04 5,48,26 0 5,88,30
shf{ c;"nL
-s_ ;fFjf /sd -¿= xhf/df_ 2,04,57 1,54,74,79 12,86,38 1,69,65,74
-v_ Jofh /sd -¿= xhf/df_ 27,61 18,60,08 0 18,87,69
nufgLdf /lx/x]sf]
-s_ ;+:yf ;+Vof 15 389 1 405
-v_ ;fFjf /sd -¿= xhf/df_ 20,19 56,92,06 3,05,62 60,17,87
efvf gf3]sf]
-s_ ;+:yf ;+Vof 15 110 0 125
-v_ ;fFjf /sd -¿= xhf/df_ 20,19 8,05,40 0 8,25,59
2=78 b]zsf u|fdL0f If]qdf /x]sf ;xsf/L tyf u}/–;/sf/L ;+:yfx?sf] kx'Fr sf]if;Dd k'¥ofpg] p2]Zon]
ljleGg uf]i7L tyf sfo{qmd ;+rfng u/L k|rf/ k|;f/sf] sfdnfO{ ;d]t lg/Gt/tf lbOPsf] 5 .
n3'ljQ ;DaGwL kl/of]hgf
2=79 g]kfn ;/sf/ / g]kfn /fi6« a}+saLr ePsf] ;xfos C0f ;Demf}tf adf]lhd lglZrt ;dofjlwdf
e'QmfgL x'g] u/L ljleGg kl/of]hgfx¿ ;+rfng ul/Psf lyP . u|fdL0f dlxnfsf] nflu pTkfbg shf{
sfo{qmd -@) jif{_, dlxnfsf] nflu n3' shf{ sfo{qmd -@% jif{_, t];f| ] kz' ljsf; sfo{qmd -@& jif{_,
klZrd t/fO{ ul/aL lgjf/0f cfof]hgf -#^ jif{_ / ;fd'bflos e"ldut hn l;+rfO{ ;]S6/ cfof]hgf -
#^ jif{_ h:tf sfo{qmdx?sf]] nflu laleGg ldltdf g]kfn ;/sf/af6 k|fKt ePsf] ;fFjf /sd ?= *#
s/f]8 ^ nfv (& xhf/ nufgLaf6 sfo{qmdx? ;+rfng eO{ xfn nufgL ;DaGwL sfo{ ;dfKt
eO;s]sf] 5 . pQm sfo{qmdx¿df nufgL ul/Psf] /sddWo] ?= &* s/f]8 @^ nfv @$ xhf/ c;'n
eO{ xfn sl/a ¿= $ s/f]8 *) nfv &# xhf/ nufgLdf /lx/x]sf] 5 . g]kfn ;/sf/nfO{ e'QmfgL
lbg afFsL ;fjfF /sd ?= #* s/f]8 *) nfv &( xhf/ /x]sf] 5 . To;}u/L, @)&$ c;f/ d;fGt
;Dddf PlzofnL ljsf; a}+s, dlgnfsf] cg'bfg ;xof]udf ;~rfngdf /x]sf] Raising Income of
Small and Medium Farmer's Project (RISMFP) af6 k|fKt ;xfotf /sd ?= !^ s/f]8 $^ nfv
$( xhf/ /sd dWo] ?= ^ s/f]8 #$ nfv () xhf/ dWo tyf ;'b"/–klZrdf~rn ljsf; If]qsf] !)
lhNnfdf /x]sf s[ifs ;d"x, ;xsf/L ;+:yf, s[lif pBdL / s[lif ahf/ ;ldltnfO{ nufgL ul/Psf] 5 .
2=80 u|fdL0f If]qdf ljQLo kx'Frsf] dfWodåf/f bLuf] cfly{s ljsf;nfO{ k|j{4g ug]{ u/L hd{gsf] German
Financial Cooperation with Nepal sf] Sustainable Economic Development in Rural Areas ljifos
sfo{qmdsf] nflu ;DkGg Financial Agrreement cGtu{t 7 million Euros sf] Confirmation of
Implementation Modalities/ Request for proposal as selection Mode for PFI's/ Financing and
Separate Agreements df #) h'g @)!^ df sfo{qmd sfof{Gjog tyf ;+of]hg ug{ cy{ dGqfno
cGtu{t /lx g]kfn /fi6« a}+sn] Onlending Agent sf] ?kdf sfo{ ug]{ u/L ;xdlt ePsf] 5 .
2=81 o; a}+sn] ljutb]lv g}CICTAB, APRACA, Alliance for Financial Inclusion (AFI) , Child and
Youth Finance International (CYFI), World Bank, ADB, UNDP,UNCDF, UNICEF, Save The
Children, Danida, DFID nufotsf ljleGg cGt/f{li6«o lgsfo tyf d~rx?df cfj4 eO{ ljQLo
kx'r
F , ljQLo ;fIf/tf, ljQLo ;dfj]zLs/0f, u|fdL0f ljQ, n3' ljQ, s[lif ljsf;, u|fdL0f ljQ,
n3'pBd cflb If]qsf] ljsf;sf nflu ljleGg kl/of]hgf tyf sfo{qmdx? ;+rfng ub}{ cfPsf] 5 .
2=82 g]kfn ;/sf/ / 8]gdfs{ ;/sf/aLr UNNATI-Inclusive Growth Program sfof{Gjogdf Nofpg]
;DaGwdf ePsf] l4kIfLo ;Demf}tf adf]lhd o; a}+s;Fusf] ;xsfo{df ;+o'Qm /fi6« ;+3Lo k"FhL ljsf;
sf]if (UNCDF) sf] ;xof]udf ;g\ @)!$–!* sf nflu pGgtL ljQLo ;]jfsf] kxF'r (Access to
Finance-A2F) sfo{qmd ;+rfngdf NofOPsf] 5 . k"jf{~rnsf & kxf8L lhNnfx? O{nfd, kfFry/,
t]x|y'd, ef]hk'/, wgs'6f, tfKn]h'Ë / ;+v'jf;efdf d"ntM 8]/L, cb'jf, cn}+rL / cyf]{8S; lrof v]tLdf
;+nUg sl/j ! nfv %) xhf/ ;fgf ls;fgx?nfO{ s[lif d"No– >+[vnf -Agricultural Value Chain)
df ;xof]u k'Ug] u/L To; If]qdf sfo{/t a}+s tyf ljQLo ;+:yfx?dfkm{t ljQLo ;]jf pknAw u/fpg]
/ ! nfv u|fxsx?nfO{ zfvf/lxt a}+lsË / df]jfOn ljQLo ;]jf pknAw u/fpg] nIo lnOPsf] o;
kl/of]hgfsf] s'n ;xfotf /sd sl/a (=$ ldlnog cd]l/sL 8n/ /x]sf] 5 .
2=83 ljQLo ;fIf/tf ;DaGwL ljifonfO{ gLltut ?kdf ;Daf]wg ug{ o; a}+sn] /fli6«o ljQLo ;fIf/tf
gLlt, @)&# sf] d:of}bf th'{df u/L :jLs[ltsf nflu g]kfn ;/sf/ ;dIf k7fOPsf] 5 .
2=84 pGgtL ljQLo kxF'r cfof]hgf s} c+usf] ?kdf UNCDF sf] ;xof]udf g]kfndf Making Access
Possible (MAP) sfo{qmd ;d]t ;+rfngdf /x]sf] 5 . o; sfo{qmd cGtu{t ;g\ @)!$ df ljQLo
;dfj]zLs/0fsf] cj:yfsf af/]df /fli6«o :t/sf] ;j]{If0f (Finiscope Survey, 2014) eO{ ;f]sf] glthf
;d]t ;fj{hlgs ePsf] 5 . o; sfo{qmd cGtu{t xfn dfu kIfLo / cfk"lt{ kIfLo cWoogsf]
cfwf/df ljQLo ;dfj]zLs/0f ;DaGwL /fli6«o dfu{ lrq (Financial Inclusion Roadmap) lgwf{/0f
ug]{ sfo{ eO/x]sf] 5 .
2=85 pGgtL ljQLo kxF'r cfof]hgf cGtu{t g]kfndf l8lh6n ljQLo ;]jf ;DaGwL sfo{qmd (Mobile
Money for the Poor– MM4P) ;d]t ;+rfngdf /x]sf] 5 . o; sfo{qmd cGtu{t g]kfn /fi6« a}+ssf]
e'QmfgL k|0ffnL ljefunfO{ Retail Payment sf] If]qdf ;xof]u ug]{ tyf a}+s tyf ljQLo ;+:yf
lgodg ljefudf e-mapping sf] sfo{ ug]{ h:tf sfo{x? cuf8L al9/x]sf 5g\ .
a}+s tyf ljQLo ;+:yf ;'kl/j]IF0f

a}+s ;'kl/j]If0f
2=86 o; a}+sn] lgoldt ?kdf ug]{] ;dli6ut :ynut lg/LIf0f sfo{ -Corporate Level On-site
Inspection_ cGtu{t cfly{s jif{ @)&#÷&$ df !( j6f jfl0fHo a}+sx?sf] hf]lvddf cfwfl/t
lg/LIf0f ;DkGg ul/Psf] 5 . cl3Nnf] cfly{s jif{af6 z'? ul/Psf] cGt/fli6«o dfkb08 adf]lhdsf]
hf]lvddf cfwfl/t ;'kl/j]If0f ljlw cg'?k g} jfl0fHo a}+sx?sf] ;'k/Lj]If0f sfo{ ;Dkfbg ub}{ k|fKt
s}lkmotx?nfO{ ;'wf/ u/fpg] tyf a}}sx?sf] d"NofÍg ug]{ sfo{nfO{ lg/Gt/tf lbOPsf] 5 .
2=87 lgoldt ;dli6ut :ynut lg/LIf0fsf cltl/Qm cfly{s jif{ @)&#÷&$ df o; a}+sdf ljleGg
lgsfox?af6 k|fKt ph'/L Pjd\ u'gf;f] nufotsf ljifodf cfwfl/t eO{ ljleGg a}+sx?df ljz]if
lg/LIf0f 6f]nLåf/f s'n !* j6f ljz]if :ynut lg/LIf0f ;DkGg ul/g'sf ;fy} o:t} k|s[ltsf *! j6f
ph'/Lx?sf] ;DaGwdf cfjZos sfuhft o; a}+sdf lemsfO{ 5fgljg tyf lg/LIf0f ;d]t ul/Psf]
5.
2=88 a}+s tyf ljQLo ;+:yfx?n] jflif{s ;fwf/0f ;ef ;DkGg ug'{ cl3 ljQLo ljj/0f k|sfzg ug{'k"j{ o;
a}+saf6 :jLs[lt lng'kg]{ k|fjwfg cg';f/ cfly{s jif{ @)&@÷&# sf] ljQLo ljj/0fsf] cfwf/df @*
j6} jfl0fHo a}+sx?nfO{ ljQLo ljj/0f k|sfzg ug{ :jLs[t k|bfg ul/Psf] 5 . o;/L ljQLo ljj/0f
k|sfzgsf] nflu :jLs[lt lb+bf o; a}+sjf6 ePsf] :ynut tyf u}/–:ynut lg/LIf0faf6 cf+}NofOPsf
sdLsdhf]/L Pjd\ jfXo n]vfk/LIfsn] s}lkmot hgfPsf ljifox?df ;'wf/ ub}{ gbf]xf]¥ofpgsf nflu
;d]t a}+sx?nfO{ lgb]{zg lbOPsf] 5 .
2=89 o; a}+saf6 ;DkGg ePsf ;dli6ut, ljz]if tyf nlIft :ynut lg/LIf0f tyf u}/–:ynut
;'kl/j]If0fsf] cfwf/df tof/ ul/Psf] lg/LIf0f tyf ;'kl/j]If0f k|ltj]bgdf pNn]lvt s}lkmotx? tyf
pQm s}lkmotx? ;Rofpg lbOPsf lgb]{zgx?sf] Kffngfsf] l:ylt ;DaGwdf lgoldt cg'udg ug]{
sfo{ ul/Psf] 5 .
2=90 :j:y a}lsË k4ltsf] ljsf;åf/f ljQLo :yfloTj sfod ug{sf] lgldQ CAELS Rating, CAMELS
Rating, k"j{ r]tfjgL ;+s]tx? -Early Warning Signals_, jfl0fHo a}+sx?sf] hf]lvd ljj/0f -Risk
Profile_ cflb tof/ u/L efjL lbgdf a}+s tyf ljQLo ;+:yfx?df ;d:of gxf];\ eGg] p2]Zon] ;dod}
;r]t u/fpg] k|lqmofnfO{ lg/Gt/tf lbOPsf] 5 .
2=91 t/ntf;DaGwL ;d:ofnfO{ ;dod} klxrfg ub}{ o;sf] ;d'lrt Joj:yfkgsf nflu u}/–:ynut OsfO{
cGtu{t v8f ul/Psf] cg'udg 8]:s dfkm{t\ a}+lsË If]qdf /x]sf] t/ntfnfO{ b}lgs tyf lgoldt
cGt/fndf dfkg tyf cg'udg ug]{ sfo{nfO{ lg/Gt/tf lbOPsf] 5 .
2=92 a}+sx?n] kflIfs ?kdf sfod /fVg'kg]{ clgjfo{ gub df}Hbft tyf dfl;s ?kn] sfod ug'{kg]{
j}wflgs t/ntf cg'kftsf] cg'udg ug]{ sfo{ hf/L /flvPsf] 5 . pQm cg'kftnfO{ jfl~5t:t/df
sfod gug]{ a}+sx?nfO{ xhf{gf nufpg] Joj:yf eP adf]lhd ut cfly{s jif{df s'n % j6f a}+s tyf
ljQLo ;+:yfnfO{ hl/jfgf ul/Psf] ePtfklg cfly{s jif{ @)&#÷&$ df ;f] sf/0fn] s'g}klg jfl0fHo
a}snfO{ xhf{gf nufpg k/]sf] 5}g .
tflnsf @=!@ M xhf{gf ;DaGwL ljj/0f
-Go"gtd clgjfo{ df}Hbft / j}wflgs t/ntf cg'kft sfod gug]{_
a}+s tyf ljQLo @)&!÷&@ @)&@÷&# @)&#÷&$
;+:yf ;+Vof ?= ;+Vof ?= ;+Vof ?=
æsÆ – – ! !,^%,^^&.!@ – –
ævÆ # (,$^$.%$ # !@,*%,#^#.!) – –
æuÆ – – ! &,)$%.&& ! #@,&$&.**
s'n /sd # (,$^$.%$ % !$,%*,)&%.(( ! #@,&$&.**
2=93 ljkGg ju{df k|jfx x'g] shf{sf] lglb{i6 ju{;Dd kx'Fr k'¥ofpg o; k|sf/sf] shf{ k|jfx eP÷gePsf]
cg'udg ug]{ sfo{nfO{ lg/Gt/tf lbOPsf] 5 . ut cfly{s jif{df * j6f a}+s tyf ljQLo ;+:yfnfO{
tf]lsPsf] cg'kftdf ljkGg ju{ shf{ k|jfx gu/]sf]n] hl/jfgf ul/Psf]df ;dLIff jif{df eg] ;a}
jfl0fHo a}+sn] tf]lsPsf] cg'kftdf ljkGg ju{ shf{ k|jfx u/]sf 5g\ .
tflnsf @=!# M xhf{gf ;DaGwL ljj/0f
-nIo cg';f/ ljkGg ju{ shf{ k|jfx gug]{_
@)&!÷&@ @)&@÷&# @)&#÷&$
a}+s tyf ljQLo ;+:yf
;+Vof ?= ;+Vof ?= ;+Vof ?=
æsÆ ! !&%@!)!.$# ! !,!%,@^,^^!.@* – –
ævÆ $ @&%))*%.@% @ !,*(,(@!.*) – –
æuÆ $ %^,**,^!#.%^ % !!,@^,$$%.)) – –
s'n /sd ( !)!()*)).@$ * !,@*,$#,)@*.)* – –
2=94 cy{tGqsf] Ps} If]q tyf k|of]hgdf a}+sx?n] k|jfx ug]{ shf{df /x]sf] clws]Gb|t hf]lvdsf] cg'udg
ug]{ sfo{nfO{ klg lg/Gt/tf lbOPsf] 5 .
2=95 jfl0fHo a}+sx?sf] lg/LIf0f tyf ;'k/Lj]If0faf6 k|fKt glthf Pjd\ ljQLo l:yltsf] ljZn]if0f ;lxt
;d;fdlos ljifox? ;d]l6Psf] cfly{s jif{ @)&@÷&# sf] jflif{s a}+s ;'kl/j]If0f k|ltj]bg k|sfzg
ul/Psf] 5 .
2=96 o; a}+sn] cGo b]zsf s]Gb|Lo a}+sx?;Fu ;'kl/j]IfsLo ;"rgf tyf ;xof]u cfbfg–k|bfg ub}{
;'kl/j]IfsLo sfo{nfO{ yk dhj't jgfpg cfk;L ;xof]u lj:tf/sf sfo{qmdx?nfO{ lg/Gt/tf
lbPsf] 5 . ;'kl/j]If0f clwsf/Lx? aLr kf/:kl/s ;xof]u / ;DaGw lj:tf/ ug]{ tyf ;'kl/j]IfsLo
hfgsf/L cfbfg–k|bfg ug]{ p2]Zon] ldlt @)&# df3 @& df g]kfn /fi6« a}+s tyf kfls:tfgsf]
s]Gb|Lo a}+s :6]6 a}+s ckm kfls:tfgaLr ;xdltkq -Memorandum of Undrstanding–MOU_ df
x:tfIf/ ePsf] 5 . o; cl3 ef/tsf] s]Gb|Lo a}+s l/hj{ a}+s ckm Ol08of, rLgsf] rfOgf a}lsË
/]u'n]6/L sld;g tyf a+unfb]zsf] s]Gb|Lo a}+s a+unfb]z a}+s;Fu o; lsl;dsf] ;Demf}tf
ul/;lsPsf] 5 .
2=97 ;dLIff cjlwdf AML/CFT tyf o; a}+sn] lbPsf] lgb]{zgsf] pNn+3gsf] ;DaGwdf # j6f jfl0fHo
a}sx?nfO{ $ k6s :ki6Ls/0f ;f]lwPsf] 5 eg] Pp6f jfl0fHo a}+snfO{ Wofgfsif{0f u/fOPsf] 5 .
ljsf; a}+s ;'kl/j]If0f
2=98 cfly{s jif{ @)&#÷&$ sf] nflu hf/L ePsf] df}lb|s gLltaf6 /fli6«o:t/sf …vÚ ju{ ljsf; a}+snfO{
;d]t BASEL II sf] Framework nfu" ul/Psf] 5 .
2=99 cfwf/ b/ (Base Rate) sf] cjwf/0ff …sÚ ju{sf ljQLo ;+:yfaf6 qmdzM cGo ljQLo ;+:yfx?df
;d]t nfu' ub}{ n}hfg] ;Gbe{df …vÚ ju{sf ljQLo ;+:Yffx?df cfwf/ Aofhb/sf] lgoldt cg'udg
ul/Psf] 5 .
2=100 o; a}+saf6 hf/L ul/Psf] bjfj k/LIf0f (Stress Testing) ;DaGwL dfu{bz{gsf cfwf/df
/fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] ug]{ u/]sf] bjfj k/LIf0f (Stress Testing) sf] lgoldt
cg'udg ul/Psf] 5 . cfly{s jif{ @)&@÷&# sf] df}lb|s gLlt dfk{mt If]qLo:t/sf ljsf;
a}+sx?nfO{ ;d]t bjfj k/LIf0f (Stress Testing) qmdzM nfu" ub}{ hfg] sfo{of]hgf adf]lhd
If]qLo:t/sf ljsf; a}+sx?af6 ;d]t tYof+s k|fKt u/L ;f] sfo{sf] yfngL ul/Psf] 5 .
2=101 k|To]s jif{ sDtLdf Ps k6s ævÆ ju{sf ljsf; a}+sx?sf] :ynut lg/LIf0f ;DkGg ug]{ u/L
of]hgfj4 sfo{qmd cufl8 a9fOPsf] 5 . ;dLIff jif{df $# j6f ævÆ ju{sf ljQLo ;+:yfx?sf]
;dli6ut :ynut lg/LIf0f, !# j6f ljz]if tyf cfsl:ds lg/LIf0f / ! cg'udg lg/LIf0f ;DkGg
ul/Psf] 5 .
2=102 cfly{s jif{ @)&@÷&# sf] ljQLo ljj/0f n]vfk/LIf0f u/fO{ o; a}+sdf :jLs[ltsf] nflu k]z ug]{
ljsf; a}+sx?dWo] /fli6«o:t/sf @@, !) lhNnf:t/sf (, # lhNnf:t/sf @% / ! lhNnf:t/sf (
u/L hDdf ^% j6f ævÆ ju{sf ljsf; a}+sx?sf] ljQLo ljj/0f :jLs[t u/L ljQLo ljj/0f k|sfzg
ug{ ;xdlt ul/Psf] lyof] . ;fy}, % j6f ljQLo ;+:yfsf] gub nfefFz (Cash Dividend) / $% j6f
;+:yfx?nfO{ af]g; z]o/ -Stock Dividend_ ljt/0f ug{ :jLs[lt k|bfg ul/Psf] 5 .
2=103 ævÆ ju{sf ljQLo ;+:yfx?sf] lgoldt ?kdf u}/–:ynt ;'kl/j]If0f ug]{ ul/Psf] 5 . cfly{s jif{
@)&@÷&# sf] rf}yf] qodf; cjlw / @)&#÷&$ sf] k|yd, bf];f| ] / t];f| ] qodf; cjlwsf]
u}/:ynut ;'kl/j]If0f k|ltj]bg tof/ u/L ljsf; a}+sx?sf] k|d'v ljQLo kl/;"rsx? / ljsf;
a}+ssf] jflif{s k|ltj]bg @)&@÷&# tof/ u/L ;fj{hlgs hfgsf/Lsf nflu a}+ssf] j]a;fO6df
/flvPsf] 5 .
2=104 cfly{s jif{ @)&#÷&$ sf] c;f/ d;fGt;Dddf …vÚ ju{sf ljQLo ;+:Yffx?sf] lgoldt ?kdf
a}wflgs t/ntf cg'kft ljj/0fsf] cg'udg ubf{ ;j} ;+:yfx?n] o; a}+sn] tf]s] adf]lhdsf]
a}wflgs t/ntf cg'kft sfod u/]sf] b]lvPsf] 5 .
2=105 cfly{s jif{ @)&#÷&$ sf] c;f/ d;fGt;Dddf …vÚ ju{sf ljQLo ;+:Yffx?sf] lgoldt ?kdf
clgjfo{ gub df}Hbft ljj/0f / ljkGg ju{df k|jfx u/]sf] shf{sf] cg'udg ubf{ ;a} ;+:yfx?n] o;
a}+sn] tf]s] adf]lhdsf] cg'kft sfod u/]sf] b]lvPsf] 5 .
ljQ sDkgL ;'kl/j]If0f

2=106 cfly{s jif{ @)&#÷&$ df @% j6f ljQ sDkgLx?sf] :ynut lg/LIf0f, % j6f ljQ sDkgLx?sf]
ljz]if lg/LIf0f tyf $ j6f ljQ sDkgLx?sf] cg'udg lg/LIf0f ;DkGg ul/Psf] 5 .
2=107 ;dLIff jif{df @* j6f ljQ sDkgLx?nfO{ jflif{s ljQLo ljj/0f k|sfzg ug{ :jLs[lt lbOPsf]
5.
2=108 ;dLIff jif{df ( j6f ljQ sDkgLx? dh{/÷PSjLlh;gdf hfg'sf ;fy} b'O{j6f ;d:ofu|:taf6
km's'jf eO{ @)&$ c;f/ d;fGtdf @! j6f ljQ sDkgLx? lgoldt ?kdf ;+rfng eO/x]sf tyf &
ljQ sDkgLx? ;d:ofu|:t /x]sf 5g\ .
tflnsf @=!$ M ljQ sDkgLx?sf] k|d'v kl/;"rsx? -@)&$ c;f/_
-s_ s'n r'Qmf k'FhL ?= * ca{ !(s/f]8 (! nfv (# xhf/
-v_ s'n lgIf]k ?= %)ca{ ^ s/f]8 $* nfv ! xhf/
-u_ s'n shf{ ?= $# ca{ ** s/f]8 %@ nfv $# xhf/
-3_ pTkfbglzn If]q shf{ ?= % ca{ ^* s/f]8 ^% nfv $@ xhf/ -!@=(^ k|ltzt_
-ª_ ljkGg ju{ shf{ ?= @ ca{ !* s/f]8 ^* nfv & xhf/ -%=%! k|ltzt_
-r_ s'n l/on :6]6 shf{ ?= # ca{ %( s/f]8 &# nfv $@ xhf/ -*=@) k|ltzt_
-5_ lg:s[o shf{ #=)* k|ltzt
-h_ s'n shf{÷s'n lgIf]k / k|fylds k'FhL &@=!# k|ltzt
-em_ shf{÷lgIf]k cg'kft *&=^% k|ltzt
-~f_ t/n ;DklQ÷s'n lgIf]k #$=^$ k|ltzt
n3' ljQ ;+:yf ;'kl/j]If0f

2=109 cfly{s jif{ @)&#÷&$ df o; a}+sn] $! j6f n3' ljQ ljsf; a}+sx?, ! /fli6«o ;xsf/L ljsf;
a}+s, * j6f ;Lldt a}+ls‹ sf/f]af/ ug]{ ;xsf/L ;+:yfx? / * j6f ljQLo dWo:ytfsf] sf/f]af/ ug]{
u}/–;/sf/L ;+:yfx?sf] :ynut lg/LIf0f ;DkGg u/]sf] 5 . o;} cjlwdf # j6f n3' ljQ
;+:yfx?sf] ljz]if lg/LIf0f ;DkGg ul/Psf] 5 .
;d:ofu|:t a}+s tyf ljQLo ;+:yf l/hf]n';g
2=110 g]kfn /fi6« a}+sn] ;d:ofu|:t 3f]if0ff u/]sf !^ j6f a}+s tyf ljQLo ;+:yfx?dWo] kfFrj6f ;+:yfx?
-g]kfn ljsf; a}+s, ;Demgf kmfOgfG; lnld6]8, uf]/vf ljsf; a}+s, o'gfO6]8 ljsf; a}+s /
lxdfnog kmfOgfG; lnld6]8_ vf/]hL÷dh{/÷ k|flKt nufotsf ljlwaf6 l/hf]n';g ePsf÷x'g]
k|lqmofdf /x]sf 5g\ .
2=111 hg/n kmfOgfG; lnld6]8 / c?0f kmfOgfG; lnld6]8 cf=j= @)&#÷&$ df ;d:ofu|:taf6 d'Qm
eO{ lgoldt ?kdf sf/f]af/ ul//x]sf 5g\ .
2=112 @)&$ c;f/ d;fGtdf ;d:ofu|:t /x]sf gf} j6f ;+:yfx?dWo] b'O{ j6f ævÆ ju{sf ljsf; a}+sx?
/ ;ft j6f æuÆ ju{sf ljQ sDkgLx? 5g\ .
2=113 ;d:ofu|:t gf} j6f ;+:yfx?sf] @)&$ c;f/ d;fGtsf] ckl/is[t ljQLo ljj/0f cg';f/ s'n lgIf]k
?= @ ca{ @^ s/f]8 / s'n shf{ ?= % ca{ %% s/f]8 /x]sf] 5 . oL ;+:yfx? ;d:ofu|:t x'Fbfsf]
jvt s'n lgIf]k ?=!) ca{ ^# s/f]8 / s'n shf{ ?= !# ca{ #% s/f]8 /x]sf] lyof] .
2=114 xfn afFsL /x]sf gf} j6f ;d:ofu|:t a}+s tyf ljQLo ;+:yfx? dWo] ^ ;+:yfx?df gofF
nufgLstf{x? -rf/ j6fdf ;+:yfks z]o/ gofF nufgLstf{x?sf] gfddf gfd;f/L eO;s]sf] /
b'Oj6f ;+:yfsf] gfd;f/L x'g] k|lqmofdf /x]sf]_ n] nufgL u/]sf 5g\ . afFsL # ;+:yfdWo] lqmi6n
kmfOgfG; lnld6]8 / g]kfn z]o/ dfs]{6\; P08 kmfO{gfG; lnld6]8sf] xsdf ;Ddflgt cbfntdf
d'¢f ljrf/fwLg cj:yfdf /x]sf] 5 eg] gf/fo0fL 8]enkd]06 a}+sdf xfn gofF nufgLstf{x? /
Joj:yfkgaLr ;+:yf ;'wf/sf] nflu ljleGg r/0fdf 5nkmn eO/x]sf] 5 .
2=115 ;DalGwt ;/f]sf/jfnf tyf ;j{;fwf/0fsf] hfgsf/Lsf] nflu ;d:ofu|:t 3f]if0ff ul/Psf ;+:yfx?sf]
q}dfl;s ?kdf ljQLo kl/;"rsx? tof/ u/L o; a}+ssf] j]j;fO{6df cBfjlws ug]{ ul/Psf] 5 .
2=116 ;d:ofu|:t ;+:yfx?sf] lgoldt cg'udg ug{ tyf ;+:yf ;'wf/sf] sfo{nfO{ tbf?stfsf ;fy
cufl8 a9fpg] ;Gbe{df ;a} ;d:ofu|:t ;+:yfx?sf] lgoldt ?kdf ;'kl/j]If0f tyf cg'udg ug]{
ul/Psf] 5 . To:t} u/L cfjZostf cg';f/ ;+:yfsf] ;+rfns ;ldlt / gofF nufgLstf{x?;+u
5nkmn u/L ;+:yf ;'wf/ ug]{ sfo{nfO{ s]Gb|ljGb'df /fvL sfo{ ug]{ ul/Psf] 5 .
ljb]zL ljlgdo Joj:yfkg

2=117 g]kfnsf ;+3 ;+:yf tyf sDkgLx?n] ef/taf6 kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L Software vl/b
ug'{ k/]df Psk6sdf a9Ldf cd]l/sL 8n/ !%,))) -kGw| xhf/_ ;Ddsf] Software Pn=;L= dfk{mt\
lglZrt k|lqmof k'/f u/L cfoft ug{ kfpg] Joj:yf ul/Psf] 5 .
2=118 kl/jTo{ ljb]zL d'b|fdf vftf x'g] g]kfnLn] cfˆgf] vftfaf6 j:t' tyf ;]jf vl/b ug]{ k|of]hgsf nflu
jflif{s cd]l/sL 8n/ !% xhf/;Dd e'QmfgL lbg;Sg] Joj:yf ul/Psf] 5 .
2=119 gub kl/jTo{ ljb]zL d'b|fsf] dfunfO{ b[li6ut u/L vl/b b/ dfq k|sfzg x'Fb} cfPsf :jLl8;
qmf]g/, 8]lg; qmf]g/, xªsª 8n/, s'j]tL lbgf/ / ax/fOg lbgf/ ;d]t ;dfj]; u/L sfod x'g
cfPsf ljb]zL d'b|fx?sf] k|rlnt Joj:yf adf]lhd vl/b tyf laqmL b/ b'a} tf]sL vl/b÷laqmL
ug]{ Joj:yf ul/Psf] 5 .
2=120 :jL8]gsf] s]Gb|Lo a}+s The Riksbank n] # cS6f]j/ @)!^ eGbf cufl8 hf/L u/]sf @))! l;l/hsf
:jL8L; qmf]g/ !)) / %)) b/sf gf]6x? rngrNtLaf6 x6fpg hfgsf/L u/fOPsf]n] pQm gf]6x?
;d]t @)&$ h]7 @* ut]leq o; a}+sdf ;6xL ug]{ Joj:yf ul/Psf] lyof] .
2=121 ef/t afx]s t];|f] d'n'sx?af6 8«fˆ6–6L=6L=sf] dfWodaf6 j:t' cfoft ubf{ Ps k6sdf a9Ldf
cd]l/sL 8n/ $) xhf/ a/fa/;Ddsf] kl/jTo{ ljb]zL d'b|f e'QmfgL lbg kfOg] Joj:yf /x]sf]df
;f] ;Ldfdf j[l4 u/L cd]l/sL 8n/ %) xhf/ sfod ul/Psf] 5 .
2=122 kl/jTo{ ljb]zL d'b|fdf -ef/t afx]s_ cGo d'n'sx?af6 ul/g] j:t' tyf ;]jf -lnh ;d]t_ cfoft
ubf{sf] xsdf cd]l/sL 8n/ %),))).– -krf; xhf/ dfq_ jf ;f] a/fa/sf] kl/jTo{ ljb]zL d'b|f
eGbf a9L /sdsf] cfoft ug]{ ePdf klg a}+s Uof/]06L cfjZos kg]{ Joj:yf ul/Psf] 5 .
2=123 /]ld6\ofG; sf8{ hf/L ug]{ ljk|]if0f sDkgL, lk|lG;kn sDkgL eO{ sf/f]af/ ug]{ ljk|]ifs sDkgL /
ljb]zl:yt lk|lG;kn sDkgLsf] Ph]G6 eO{ ljk|]if0fsf] sf/f]af/ ug]{ sDkgLx?n] @)&$ c;f/
d;fGt;Dddf qmdzM ?= @% s/f]8, ?= !) s/f]8 / ?= @ s/f]8 Go'gtd r'Qmf k'FhL sfod ul/;Sg'
kg]{ Joj:yf ul/Psf] lyof] .
2=124 kl/jTo{ ljb]zL d'b|fsf] vl/b ;DaGwL sf/f]af/ ug]{ ;+:yfx? / ef/tLo ?k}ofF vl/b÷laqmL / kl/jTo{
ljb]zL d'b|fsf] vl/b ;DaGwL b'a} sf/f]af/ ug]{ ;+:yfx?sf] nflu @)&$ c;f/ d;fGt;Dddf qmdzM
?= !% nfv / ?= @) nfv r'Qmf k'FhL sfod ug'{ kg]{ Joj:yf ul/Psf] lyof] .
2=125 s'g} kmd{, sDkgL tyf ;+:yfdf sfo{/t t];f| ] d'n'ssf ljb]zL gful/sx?n] /f]huf/bftf;Fu u/]sf]
s/f/df plNnlvt tna eQf tyf cGo ;'ljwf jfktsf] /sddf k|rlnt sfg'g adf]lhd s/ s§L
kZrft x'g cfpg] /sdsf] a9Ldf &% -krxQ/_ k|ltzt ;Dd kl/jTo{ ljb]zL d'b|fdf tf]lsPsf
sfuhftsf cfwf/df ;DalGwt d'n'sdf k7fpg ;lsg] Joj:yf ul/Psf] 5 . ;~rosf]if / cjsf;
sf]ifdf hDdf ePsf] /sdsf] xsdf lgodfg';f/ nfUg] s/ s§f u/L kfpg] k'/} /sd k7fpg
;lsg] / o:tf] /sd a9Ldf dfl;s cd]l/sL 8n/ # xhf/sf b/n] jflif{s cd]l/sL 8n/ #^
xhf/;Dd e'StfgL ug{ ;lsg] Joj:yf ul/Psf] 5 .
2=126 g]kfnsf kmd{, sDkgL tyf ;+3 ;+:yfx?n] dfnj:t' cfoft tyf lgof{t ubf{ k|of]u ul/g]
ef/tLo aGb/ufxx?sf] ;DaGwdf o; a}+saf6 hf/L O=k|f=kl/kq ;+Vof %*) sf] a'Fbf !-$_ df
;+zf]wg u/L k|tLtkq dfk{mt ef/tLo aGb/ufx sf]nsftf÷xlNbof tyf ljzfvfktgd x'Fb}
;fdfg cfoft ug{ ;lsg] eG;f/ gfsfx? tf]lsPsf] 5 .
2=127 ef/t ;/sf/ tyf ef/tLo l/ha{ a}+sn] ef=?= %)) / !))) b/sf gf]6x? * gf]e]Da/ @)!^ b]lv
rngrNtLaf6 x6fPsf] x'Fbf To:tf ef=?= %)) / !))) b/sf gf]6x? vl/b laqmL tyf
;6xL gug]{÷gu/fpg] Joj:yf ul/Psf] 5 .
2=128 ;'g cfoft tyf laqmL Joj:yf ;DaGwdf hf/L ul/Psf] æ;'g cfoft tyf laqmL ljt/0f sfo{ljlw,
@)^*Æ df yk Joj:yf u/L ;'g cfoft ubf{ Identified specific bar c+lst tyf z'4 ;'g cyf{t\
((=(( ;'g cfoft ug{' kg]{, !)), @)), %)) u|fd / ! s]=hL= ;Ddsf kl/df0fdf ;'g cfoft u/L
laqmL ljt/0f ug{' kg]{, a}+sx?n] ;'grfFbL Joj;foLx?nfO{ ;'g laqmL ubf{ k|bfg ug]{ ljhs÷/l;bdf
;'gsf] z'4tf, a|f08, klxrfg gDa/÷l;=g+=-Identified No._ pNn]v ug{'kg]{ / Pp6f Joj;foLn] Ps
;+3÷dxf;+3af6 dfq ;'gsf] l;kmfl/z lng kfpg] Joj:yf ul/Psf] 5 .
2=129 gub cd]l/sL 8n/sf] Joj:yfkg ug{ jfl0fHo a}+sx? cfk}mn] gub cd]l/sL 8n/ gofF gf]6 (Fresh
Note) dfq cfoft u/L laqmL ug{ ;Sg], u|fxsaf6 gub cd]l/sL 8n/ laqmL ubf{ Cash Handling
Charge jfkt k|lt cd]l/sL 8n/ clwstd #) k};f ;Dd lng ;Sg] / 8n/ dfu ug{ cfpg]
u|fxsnfO{ ;s];Dd a}+lsË pks/0f dfk{mt\ ;6xL lbg k|f]T;fxg ug'{ kg]{ Joj:yf ul/Psf] 5 .
2=130 o; a}+saf6 hf/L æ;'g cfoft tyf laqmL ljt/0f sfo{ljlw, @)^*Æ sf] kl/R5]b @ sf] bkmf $ df
ePsf] b}lgs !% -kGw|_ lsnf]u|fd ;'g cfoft ug{ ;lsg] Joj:yfnfO{ j[l4 u/L b}lgs cfoft ug{
;lsg] ;'gsf] kl/df0f @) -aL;_ lsnf]u|fd sfod ul/Psf] 5 .
2=131 ljb]zaf6 ;fdfg cfoft ug]{ Jofkfl/s kmd{÷sDkgLn] k|lttkq dfkm{t\ cfoft x'g] ;fdfgsf] nflu
k|rlnt Joj:yf adf]lhd kl/jTo{ ljb]zL d'b|f e'StfgL ug{'kg]{ /sd;Ddsf] nflu a9Ldf ()
lbg;Dd ;DalGwt a}+s;+u @)&$ a}zfv d;fGt;Dd ljb]zL d'b|fdf Loan Book ug{ ;Sg] Joj:yf
ul/Psf] 5 .
2=132 ljk]|if0f sf/f]af/ ug{ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf, /]ld6fG; sDkgL, ;6xL sf/f]af/ ug]{
dlgr]Gh/, ljb]zL ljlgdosf] sf/f]af/ ug]{ xf]6n, 6«feN;, 6«]lsË, sfuf]{ nufotsf lgsfox?n]
cfk"mn] u/]sf] ljb]zL ljlgdo sf/f]af/sf] dfl;s ljj/0f tyf sfuhft a'emfpg] Joj:yf /x]sf]df
;f] sfo{nfO{ ;/nLs[t / Jojl:yt agfpg] p2]Zon] oxL @)&$ a}zfvb]lvsf] To:tf] ljj/0f
clgjfo{ ?kdf Online Reporting sf dfWoodaf6 dfq k]z ug'{kg{] Joj:yf ul/Psf] 5 .
2=133 /]ld6fG; sf/f]af/ ug]{ a}+s tyf ljQLo ;+:yf / /]ld6fG; sDkgLx?n] @)&$ ;fn ;fpgaf6 ?= @
nfveGbf a9L ljk|]if0f jfktsf] /sd e'QmfgL ubf{ clgjfo{ ?kdf a}+s vftf jf r]s dfkm{t\ ug]{
Joj:yf ldnfOPsf] 5 .
2=134 ljb]zL ljlgdo lgoldt ug]{ ;Gbe{df ljleGg ldltdf hf/L ul/Psf O{=k|f= kl/kq ;+Vof #*! b]lv
^^* ;Ddsf kl/kqx?dWo] sfod /x]sf kl/kqx?nfO{ kl/dfh{g / ;dfof]hg u/L tyf ljb]zL
ljlgdosf ;DaGwdf o; a}+s tyf g]kfn ;/sf/af6 ljleGg ldltdf hf/L ul/Psf ;fj{hlgs
;"rgfx?nfO{ ;d]t ;dfj]z u/L tof/ ul/Psf] æljb]zL ljlgdo sf/f]af/ ug{ Ohfhtkqk|fKt a}+s
tyf ljQLo ;+:yf / cGo lgsfox?nfO{ hf/L ul/Psf] Plss[t kl/kq–@)&$Æ hf/L u/L
sfof{Gjogdf NofOPsf] 5 .
2=135 sf8{sf] k|of]u a9\b} uPsf] / ljb]zL ko{6sx?n] klg To:tf sf8{ NofO{ ;f]af6 g]kfnL ?k}ofFdf ;6xL
ln+bf dlgr]Gh/x?n] klg Point of Sale (PoS) dfkm{t\ sf8{af6 ;6xL lbg ;Sg] Joj:yfsf
;DaGwdf cWoog ug{ sldl6 u7g eO{ k|fljlws / Jojxfl/s kIfsf] af/]df cWoog eO/x]sf] 5 .
2=136 s]xL kmd{, sDkgL, pBf]un] ;DalGwt ;/sf/L lgsfoaf6 :jLs[lt lnO{ t/ o; a}+ssf] k"j{ :jLs[lt
glnO{ ljb]zL nufgL jfktsf] ljb]zL d'b|f leq\ofpg] u/]sf] / s]xL kmd{, sDkgL, pBf]un] o;
a}+saf6 :jLs[lt lnO{ ljb]zL nufgL leq\ofO;s]sf] t/ xfn;Dd klg o; a}+sdf n]vfÍg gu/fPsf]n]
To:tf ;DalGwt kmd{, sDkgL, pBf]unfO{ tf]lsPsf] k|lqmof k'/f u/L ljb]zL nufgL leq\ofpg' k"j{
o; a}+ssf] :jLs[lt lng / leq\ofO;s]sf] ljb]zL nufgLsf] xsdf k|lqmof k"/f u/L clgjfo{ ?kdf
n]vfÍg u/fpg ;fj{hlgs ;"rgf hf/L ul/Psf] 5 .
2=137 g]kfndf :yflkt s'g} klg pBf]u, sDkgL, jf ;+:yfn] j}b]lzs C0f lngsf nflu ;DalGwt ;/sf/L
lgsfoaf6 :jLs[lt k|fKt u/L o; a}+saf6 ;d]t ;f]sf] :jLs[lt k|fKt u/]sf] cj:yfdf ;f] C0f lng
lwtf]kq ;'/If0f /fVg'k/]df tyf JolQmut hdfgL lbg'k/]df ;f];Fu ;DalGwt ;Demf}tf ;d]t
;DaGwLt ;/sf/L lgsfoaf6 :jLs[lt k|fKt ePsf] cj:yfdf o; a}+saf6 ;d]t tf]lsPsf] zt{x?sf]
kfngf ug]{ u/L :jLs[lt k|bfg ug{ ;lsg] gLltut Joj:yf u/L ;"rgf k|sfzg ul/Psf] 5 .
2=138 ljb]zL nufgL ;d]tdf ljsf; ul/g] kl/of]hgfx?sf] xsdf g]kfn ;/sf/, nufgL af]8{af6 /fli6«o
uf}/jsf] of]hgf egL tf]lsPsf] jf nufgL af]8{af6 :jLs[lt k|fKt ljb]zL nufgLdf b]zleq ;+rfng
x'g] kl/of]hgfx?df ;DefJotf cWoog, ef}ule{s cGj]if0f, ;e]{ / l8hfOgsf nflu ljb]zL
nufgLstf{s} b]zdf vr{ ePsf] /sd tf]lsPsf zt{x? k"/f u/L lgj]bg u/]sf] cj:yfdf k"FhLs[t
u/L j}b]lzs nufgLsf] ?kdf u0fgf ug{ lbg ;lsg] Joj:yf u/L ;fj{hlgs ;"rgf hf/L ul/Psf]
5.
2=139 o; a}+saf6 Ohfht lnP/ dfq ljb]zL ljlgdosf] sf/f]af/ ug{ ;lsg] :ki6 Joj:yf /x]sf] /
xfn;Dd g]kfndf Bitcoin nfO{ d'b|fsf] ?kdf sfg"gL dfGotf k|fKt gePsf] cj:yfdf obfsbf s]xL
JolQmx?n] OG6/g]6sf dfWoodaf6 Bitcoin ;DaGwL sf/f]af/ ul//x]sf] eGg] a'lemg cfPsf]n]
g]kfndf Bitcoin ;DaGwL sf/f]af/ k"0f{ ?kdf u}/ sfg"gL /x]sf] ljifodf ;fj{hlgs ;"rgf hf/L
ul/Psf] 5 .
2=140 @)&$ c;f/ d;fGt;Dd xf]6]n !@#, 6«]lsË !!&), 6«fen Ph]G;L &)*, dlgr]Gh/x? $)@,
/]ld6\ofG; sDkgL %@, jfl0fHo a}+s @*, ljsf; a}+s *, ljQ sDkgL @, NCHL !, ljb]zL
Po/nfOG;sf lh=P;=P÷lk=P;=P=tkm{ ^!, sfuf]{ s'l/P/tkm{ %$ j6f / cGo ljleGg ;+3÷;+:yftkm{
@! j6f ;d]t u/L hDdf @^#) j6f ;+:yfx?n] ljb]zL d'b|fsf] sf/f]af/ ug{ :jLs[lt lnPsf 5g\ .
2=141 ljb]zL d'b|f sf/f]af/ ug{ Ohfhtkq k|fKt kmd{, sDkgL jf ;+:yfx? -a+}s tyf ljQLo ;:yf afx]s_
dWo] cfly{s jif{ @)&#÷&$ df pkTosfleq dlgr]~h/ !$%, xf]6n $(, 6«]lsª !), /]ld6\ofG;
sDkgL $ / pkTosf jflx/sf dlgr]~h/ !* ;d]t hDdf @@^ j6f ;+:yfx?sf] lgoldt lg/LIf0f
ePsf] 5 . ;f] dWo] !@ j6f dlgr]~h/ / % j6f xf]6nnfO{ gub hl/jfgf ul/Psf] 5 eg]
hl/jfgfaf6 ?= $ nfv #) xhf/ c;'nL ePsf] 5 .
2=142 ljb]zL ljlgdo nufgL ;DaGwL lgb]{lzsf, @)^^ sf] k'g/fjnf]sg u/L cBfjlws ul/Psf] 5 .
tflnsf @=!% M ljb]zL d'b|f sf/f]af/ ug{ Ohfhtk|fKt kmd{, sDkgL jf ;+:yfx?
-a}+s tyf ljQLo ;+:yf afx]s_
ljj/0f @)&! c;f/ @)&@ c;f/ @)&# c;f/ @)&$ c;f/
ljk|]if0f ;DaGwL sfo{ ug]{ kmd{ jf sDkgL 47 49 49 52
dlgr]~h/ 336 431 403 402
xf]6n 320 329 162 123
6«]lsË 1511 1660 1113 1170
6«fen Ph]G;L 1670 1744 819 708
ljb]zL Pc/nfOG; 54 59 32 61
sfuf]{ s'l/o/ 301 305 57 54
cGo ;+3 ;+:yfx? 73 79 43 21
hDdf 4312 4656 2678 2591*
* a}+s tyf ljQLo ;+:yf #* / Ps NCHL afx]s
d'b|f Joj:yfkg
2=143 cfly{s jif{ @)&#÷&$ df ?= !))) b/sf] @) s/f]8 yfg, ?= !)) b/sf] !@ s/f]8 yfg, ?= %)
b/sf] !% s/f]8 yfg / ?= @) b/sf] % s/f]8 %) nfv yfg gf]6x? 5kfO{ eO{ a}+ssf] 9's'6Ldf
bflvnf eO;s]sf] 5 . ;fy}, ?= % b/sf] gf]6 @^ s/f]8 yfg 5kfO{sf] nflu China Banknote
Printing and Minting Corporation, China ;Fu / ?= !) b/sf] @$ s/f]8 yfg 5kfO{sf] nflu
Oberthur Fiduciaire, France ;Fu ;Demf}tf eP adf]lhdsf gf]6x? 5kfO{ eO{ cfpg] qmd k|f/De
eO;s]sf]] 5 .
2=144 cfly{s jif{ @)&#÷&$ df ljleGg b/sf lgDgfg';f/sf gf]6x? #* s/f]8 @! nfv %) xhf/ yfg
-?= *( ca{ $ s/f]8 @ nfv_ rngrNtLsf] nflu lgisfzg ePsf] 5 eg] gf]6 5kfO{ vr{ ?= (#
s/f]8 *& nfv ePsf] 5 .
tflnsf @=!^ M cfly{s jif{ @)&#÷&$ df :6saf6 lgisflzt gf]6sf] ljj/0f
b/ -?=_ Yffg -nfvdf_ /sd ?= -s/f]8df_
% ^($=%) #$=&@
!) ^)@=)) ^)=@)
@) ###=)) ^^=^)
%) %)^=)) @%#=))
!)) &&$=%) &&$=%)
%)) @*)=)) !,$))=))
!))) ^#!=%) ^,#!%=))
hDdf #,*@!=%) *,()$=)@
2=145 @)&$ c;f/ d;fGtdf rngrNtLdf /x]sf] s'n gf]6 ?= $#) ca{ (( s/f]8 /x]sf] 5 . of] @)&#
c;f/ d;fGt;Dd rngrNtLdf /x]sf ljleGg b/sf ?= #*^ ca{ !^ s/f]8 gf]6sf] t'ngfdf !!=^!
k|ltztn] a9L xf] . lgisflzt gf]6sf] nflu ;'/If0f jfkt ljb]zL d'b|fx? / ljb]zL ;'/If0fkq /fVg]
ul/Psf] 5 . @)&$ c;f/ d;fGt;Dddf rngrNtLdf /x]sf] gf]6sf] ljj/0f lgDgfg'';f/ 5 .
tflnsf @=!& M rngrNtLdf /x]sf] gf]6sf] ljj/0f -@)&$ c;f/ d;fGt;Dd_
b/ -?=_ rngrNtLdf /x]sf gf]6 -yfg nfvdf_ /sd -?= s/f]8df_ k|ltzt
! !,^!!=!! !^=!! 0.04
@ (@*=%$ !*=%& 0.04
% $,#^*=@& @!*=$! 0.51
!) #,#$$=@^ ##$=$# 0.78
@) !,(*)=^^ #(^=!# 0.92
@% @@=(* %=&% 0.01
%) !,$&(=@$ &#(=^@ 1.72
!)) !,%@%=$% !,%@%=$% 3.54
@%) #=%) *=&% 0.02
%)) !,()@=@& (,%!!=#% 22.07
!))) #,)#@=$$ #),#@$=$# 70.36
hDdf @),!(*=&@ $#,)((=)) 100.00
2=146 g]kfnel/ g]kfnL d''b|fsf] cfk""lt{ Joj:yf ;/n, ;xh / k|efjsf/L ?kdf sfof{Gjo ug{ / g]kfn
;/sf/sf] ;fwf/0f / k"FhLut vr{sf nflu cfjZos kg]{ /sd o; a}+ssf] sf7df8f}+ pkTosfdf !,
sf7df8f}+ pkTosf aflx/sf sfof{nox?df &, /fli6«o jfl0fHo a}+s lnld6]8sf $# / g]kfn a}+s
lnld6]8sf @$ j6f zfvf sfof{nox? ;d]t u/L &% j6f gf]6sf]ifx? dfkm{t\ g]kfnL gf]6sf] cfk"lt{
ug]{ / rngrNtLdf k7fpg of]Uo gePsf gf]6x? o; a}+sdf lvRg] sfo{ x''Fb} cfPsf] 5 . cfly{s jif{
@)&$÷&% b]lv /fli6«o jfl0fHo a}+s qmdzM emfkf lhNnfsf] bds / ;'g;/L lhNnfsf] w/fgdf u/L
@ j6f gf]6sf]if yk ePsf]n] s''n gf]6sf]if ;+Vof && k''u]sf] 5 . gf]6sf]ifdf tf]lsPsf] jLdfÍ
/sdeGbf a9L /sd hDdf x'g cfPdf o; a}+sn] cfˆg} vr{df a9L hDdf ePsf] /sd lkmtf{
Nofpg] / gf]6sf]ifdf /sd sd ePdf k7fpg] Joj:yf ub}{ cfPsf] 5 . jfl0fHo a}+sx?sf cltl/Qm
ljut s]xL ;do otfaf6 /fli6«o :t/sf ljsf; a}+sx? / ljQ sDkgLx?nfO{ ;d]t gf]6sf]if
sf/f]af/df cfj4 ul/Psf] 5 . ;fy}, gf]6sf]if sf/f]af/df b]lvg] ;d:ofx?nfO{ lg/fs/0f ug]{ p2]Zon]
ljBdfg ;+rfng Joj:yfnfO{ yk k|efjsf/L agfpg gf]6sf]if sf/f]af/df ;+nUg sd{rf/Lx?nfO{
;xefuL u/fO{ uf]i7Lx? ;+rfng ug'{sf ;fy} ;do ;dodf gf]6sf]ifx?sf] lg/LIf0f tyf cg''udgaf6
k|fKt s}lkmotx?nfO{ ;'wf/ ug{ ;d]t nufOPsf] 5 .
2=147 ;'lsnf gf]6x? dfq ahf/df k|rngdf Nofpg] p2]Zo adf]lhd ;kmf gf]6 gLlt sfof{Gjog
k|lqmofnfO{ cfly{s jif{ @)&#÷&$ df klg lg/Gt/tf lbOg'sf ;fy} ;j{;fwf/0fnfO{ hfgsf/L lbg]
p2]Zon] pkTosf aflx/ # :yfgdf / pkTosfleq ! :yfgdf cGt/lqmofTds uf]i7L ;+rfng
ul/Psf] 5 . cfly{s jif{ @)^&÷^* b]lv nfu" ul/Psf] ;kmf gf]6 gLltnfO{ cem k|efjsf/L agfpg
ldlt @)&#÷)!÷!@ df gofF kl/kq hf/L u/L gf]6sf] kfs]6df l:6r gnufpg, s]/d]6 gug{ tyf
hyfefjL RofTg] sfo{ gug{÷gu/fpg lgb]{zg lbOPsf] 5 . a}+s tyf ljQLo ;+:yfx?n] lgIf]k tyf
e'QmfgL ;DaGwL sfo{ ubf{ pQm kl/kqsf] kfngf eP u/]÷gu/]sf] af/] lgoldt lg/LIf0f u/L
cfjZos lgb]{zg lbg] ul/Psf] 5 . gf]6nfO{ ;''/lIft ;fy k|of]udf Nofpg] tyf em'qf, d}nf gf]6nfO{
k|rngdf gNofpg] af/] ;/f]sf/jfnf tyf ;j{;fwf/0fnfO{ hfgsf/L lbg] p2]Zo cg'?k ;"rgfx?
g]kfn /fi6« a}+ssf] j]j;fO6df /fVg] ul/Psf] 5 .
2=148 a}+s tyf ljQLo ;+:yfx? Pjd\ ;j{;fwf/0f;Fu /x]sf em'qf, d}nf / RofltPsf tyf rngrNtLdf
k7fpg cof]Uo gf]6x? @)&# ;fpgb]lv @)&$ c;f/ d;fGt;Dddf ljleGg b/sf u/L lgDg
adf]lhd ?= @% ca{ &% s/f]8 $@ nfv a/fa/ gf]6x? hnfg ul/Psf] 5 . z''? ldltb]lv @)&$
c;f/ d;fGt;Dddf hnfg ul/Psf To:tf rngrNtLdf Nofpg cof]Uo / em''qf gf]6x?sf] s''n
/sd ?= #^! ca{ $) s/f]8 $! nfv /x]sf] 5 .
tflnsf @=!* M cfly{s jif{ @)&#÷&$ df rngrNtLdf k7fpg cof]Uo gf]6x?
hnfg u/]sf] ljj/0f
b/ -?=_ hnfgdf k7fPsf] -yfg nfvdf_ /sd -?= s/f]8df_
! !=)) )=)!
@ !=&) )=)$
% #%#=*# !&=^(
!) #^@=^% #^=@&
@) #!*=)@ ^#=^)
@% )=)( )=)@
%) @*%=$$ !$@=&@
!)) $)@=)% $)@=)%
@%) )=)* )=@)
%)) $!=&$ @)*=&)
!))) !&)=$! !,&)$=!@
hDdf !,(#&=)! @,%&%=$@
hgzlQm Joj:yfkg
2=149 a}+sdf k|zf;gtkm{ !)!! / k|fljlwstkm{ !!$ u/L s'n !!@% hgf sd{rf/Lx? sfo{/t /x]sf 5g\ .
o;/L sfo{/t s'n hgzlQmdWo] txut ?kdf x]bf{ clws[ttkm{ ^%(, ;xfostkm{ #@$ / >]0fL
ljlxg sfof{no ;xof]uLtkm{ !$@ hgf /x]sf b]lvG5g\ . sfo{/t sd{rf/Lx?sf] cg'kflts ljj/0ftkm{
cfly{s jif{sf] cGTodf clws[t :t/sf sd{rf/Lsf] ;xfos tyf sfof{no ;xof]uL sd{rf/L aLrsf]
cg'kft !M)=&) sfod x'g cfPsf] 5 . cl3Nnf] jif{ o:tf] cg'kft !M)=&@ /x]sf] lyof] . To;}u/L,
lj=;+= @)&$ c;f/ d;fGt;Dddf ;'/Ifftkm{ *$ hgf, :jf:Yotkm{ !!, OlGhlgo/tkm{ @, ;j–
OlGhlgo/tkm{ @, rfnstkm{ ^ / cGo -o; a}+saf6 ;]jflgj[Q sd{rf/Lx?dWo]af6_ @! u/L hDdf

!@^ hgf JolQmx? s/f/df sfo{/t /x]sf 5g\ .
tflnsf @=!( M sfo{/t hgzlQm;DaGwL ljj/0f
sfo{/t hgzlQm 2074 c;f/ d;fGt
tx
k|zf;g k|fljlws hDdf
clws[t ljlzi6 ( – (
clws[t k|yd $& ! $*
clws[t låtLo !$) @! !^!
clws[t t[tLo $!# @* $$!
hDdf ^)( %) ^%(
;xfos k|yd $@ !^ %*
;xfos låtLo !^% #* @)#
;xfos t[tLo %# !) ^#
;xfos rt'y{ – – –
;xfos k+rd – – –
hDdf @^) ^$ #@$
>]0fL ljlxg sfof{no ;xof]uL k|yd $$ – $$
>]0fL ljlxg sfof{no ;xof]uL låtLo @( – @(
>]0fL ljlxg sfof{no ;xof]uL t[tLo * – *
>]0fL ljlxg sfof{no ;xof]uL rt'y{ ^! – ^!
hDdf !$@ – !$@
s'n hDdf !)!! !!$ !!@%
2=150 cfly{s jif{ @)&#÷&$ df ;xfos lgb]{zs txdf @# hgf a}+s ;]jfdf k|j]z u/]sf 5g\ eg] ljljw
sf/0fn] s'n !@$ hgf sd{rf/Lx? a}+s ;]jfaf6 cnu ePsf 5g\ . a}+s ;]jfaf6 cnu
x'g]x?dWo] !!& hgf clgjfo{ cjsfz ePsf, % hgfsf] /flhgfdf :jLs[t ePsf] / @ hgfsf]
c;fdlos lgwg ePsf] 5 .
2=151 ;dLIff jif{df v'nf k|ltoflutfaf6 @#, d"NofÍg a9'jfaf6 %) / cfGtl/s k|ltof]lutfaf6 #! hgf
u/L hDdf !)$ hgf ljleGg txdf kbk"lt{ ul/Psf] 5 . v'nf k|ltof]lutfaf6 clws[t t[tLo
-;xfos lgb]{zs_ txdf dfq kbk"lt{ ePsf] 5 . ;fy}, ^ hgf rfnsnfO{ s/f/df kbk"lt{ ul/Psf]
5.
tflnsf @=@) M cfly{s jif{ @)&#÷&$ df ePsf] kbk"lt{ ;DaGwL ljj/0f
v'nf d'NofÍg cfGtl/s
l;=g+= kb ;]jf
k|ltof]lutfaf6 a9'jfaf6 k|ltof]lutfaf6
!Þ clws[t ljlzi6 k|zf;g – $ –
@Þ clws[t k|yd k|zf;g – ^ %
#Þ clws[t k|yd k|fljlws – ! –
$Þ clws[t låtLo k|zf;g – !% !@
%Þ clws[t låtLo k|fljlws – #
^Þ clws[t t[tLo k|zf;g @# % #
&Þ clws[t t[tLo k|fljlws – – –
*Þ ;xfos k|yd k|zf;g – $ *
(= ;xfos k|yd k|fljlws – $ –
!)= ;xfos låtLo k|zf;g – ^ #
!!= ;xfos låtLo k|fljlws – @ –
!@= ;xfos t[tLo k|zf;g – – –
!# Þ sfof{no ;xof]uL rt'y{ k|zf;g – – –
!$ Þ s/f/ rfns k|fljlws ^ – –
hDdf @( %) #!
2=152 ;dLIff jif{df o; a}+sdf sfo{/t sd{rf/Lx? tyf a}+sdf s/f/df sfo{/t ;''/Iff ;d"x -;e{n]G;
u'|k_ sf] dfl;s kfl/>ldsdf @)&# ;fpg ! ut]b]lv nfu" x'g] u/L @% k|ltztn] j[l4 ul/Psf] 5 .
;fy}, o; a}+saf6 cjsfz k|fKt u/L s/f/df sfo{/t k"j{ sd{rf/Lx?sf] kfl/>ldsdf lg0f{o ePsf]
ldltb]lv nfu" x'g] u/L !% k|ltztn] j[l4 ul/Psf] 5 .
2=153 ;~rfns ;ldltsf] lg0f{ofg';f/ hgzlQm ljsf; of]hgf lgdf{0f pRr:t/Lo ;ldlt / ;f]
;ldltnfO{ k|fljlws ?kdf ;xof]u ug{ hgzlQm ljsf; of]hgf d:of}bf pk–;ldlt ;d]t u7g eO{
hgzlQm ljsf; of]hgf lgdf{0f ;DaGwL sfo{ lg/Gt/ ?kdf cufl8 al9/x]sf] 5 .
ljljw
ah]6 Joj:yfkg, ;+:yfut hf]lvd Go"gLs/0f tyf /0fgLlts of]hgf
ah]6 Joj:yfkg
2=154 g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $# df ul/Psf] Joj:yf tyf g]kfn /fi6« a}+s ah]6 th'{df,
sfof{Gjog Pjd\ cg'udg lgb]{lzsf, @)&@ sf] a+'bf ^-#_ adf]lhd cfly{s jif{ @)&$÷&% sf]
a}+ssf] cfo–Joo -ah]6_ ;~rfns ;ldltaf6 :jLs[t ePsf] 5 .
2=155 cfly{s jif{ @)&$÷&% sf] a}+ssf] jflif{s cfo–Joo -ah]6_ sf] sfof{Gjog kIfnfO{ yk k|efjsf/L,
ldtJooL / kl/0ffdd'vL t''Nofpgsf nflu ah]6 :jLs[t ubf{sf avt ;~rfns ;ldltn] hf/L
u/]sf @^ a"+bfsf] lgb]{zg sfof{Gjog Pjd\ kfngfsf nflu ;Dk"0f{ ljefu÷sfof{no÷dxfzfvf÷
OsfO{x?nfO{ hfgsf/L u/fOPsf] 5 . ah]6 sfof{Gjog ubf{ o; a}+ssf] ah]6 lgb]{lzsfdf ePsf
Joj:yfx? kfngfsf nflu ;d]t hfgsf/L u/fOPsf] 5 .
2=156 g]kfn /fi6« a}+s P]g, @)%* / g]kfn /fi6« a}+s ah]6 th'{df, sfof{Gjog Pjd\ cg'udg lgb]{lzsf,
@)&@ cg';f/ ;+:yfut of]hgf ljefun] k|To]s ah]6 s]Gb|af6 k|fKt k|ltj]bg ljZn]if0f u/L a}+ssf]
cfDbfgL vr{sf] k|To]s #÷# dlxgfdf ;dLIff u/L cfjZos /fo÷;'emfj ;lxt ah]6 ;dLIff
;ldltdf k]z ug]{ / ah]6 ;dLIff ;ldltn] pQm k|ltj]bgdf cfjZostf cg';f/ d"NofÍg ug]{ Pjd\
ah]6 sfof{GjognfO{ k|efjsf/L agfpg yk lgb]{zg hf/L ug{ l;kmfl/z ;lxt ah]6 ;dLIff
k|ltj]bg ;~rfns ;ldlt ;dIf k]z u/L :jLs[t ug]{ ul/Psf] 5 .
2=157 a}+ssf] ljleGg ljefu÷dxfzfvf÷sfof{nox? aLr Ps cfk;df ;dGjo u/L a}+ssf b}lgs
lqmofsnfkx?nfO{ cem a9L k|efjsf/L agfpg] p2]Zon] k|To]s jif{ jflif{s sfo{of]hgf / ah]6
;DaGwL 5nkmn ug{ Joj:yfkg ljrf/ uf]i7Lsf] cfof]hgf ug]{ qmddf cfly{s jif{ @)&#÷&$ df
klg o:tf] uf]i7L cfof]hgf ul/Psf] lyof] . o:tf] uf]i7Laf6 a}+ssf] ljefu÷dxfzfvf÷sfof{nox?sf]
sfddf k|efjsf/L ;dGjo eO/x]sf] / b}lgs sfdsf/jfxLdf dx;'z ul/Psf ;d:ofx?sf] ;d]t
;dfwfgdf ;3fpm k'Ug uPsf]n] a}+ssf] sfo{ ;+rfng yk k|efjsf/L x'g uO{ sfo{ ;Dkfbg:t/df
u'0ffTds ;'wf/ x'Fb} uPsf] 5 .
2=158 o; a}ssf] ah]6 th'{df / vr{ k|0ffnL;Fu k|ToIf ;DaGw /fVg] ljleGg ljefu, dxfzfvf, OsfO{ /
sfof{nox?df ah]6 th'{df Pjd\ sfof{Gjogsf] l;nl;nfdf b]lvPsf ;d:ofx?df 5nkmn u/L
;dfwfg ug]{ p2]Zon] æah]6 sfof{Gjog / cg'udg ;DaGwL uf]i7LÆ sf] cfof]hgf ul/Psf] 5 .
o:tf] uf]i7L cfof]hgfaf6 a}+sn] lnPsf] b"/b[li6 / nIo Pjd\ :jLs[t jflif{s sfo{ of]hgfx?;¤u
;fd~h:otf :yflkt x'g] u/L Jofjxfl/s / p2]Zok/s ah]6 th'{df ug{ Wofg k'¥ofpg' kg]{ kIfx?df
5nkmn ug{ ;xof]u k'¥ofPsf] 5 . ;fy}, ah]6 ;DaGwL sfo{df ;+nUg sd{rf/Lx?sf] nflu hL=Pn=
;DaGwL cg'lzIf0f sfo{qmd ;DkGg ul/Psf] 5 .
hf]lvd Joj:yfkg sfof{Gjog
2=159 g]kfn /fi6« a}+s, hf]vd Joj:yfkg lgb]{lzsf, @)^^ nfO{ cem kl/is[t / ;do ;fk]If agfpg
g]kfn /fi6« a}+s, hf]lvd Joj:yfkg lgb]{lzsf, @)&# ldlt @)&#÷!!÷@# b]lv nfu" ul/Psf] 5 .
2=160 ljleGg ljefuaf6 k|fKt ljj/0fx?sf] cfwf/df cfly{s jif{ @)&#÷&$ sf] t];|f] qodf;;Ddsf]
hf]lvd Joj:yfkg k|ltj]bg tof/ ul/Psf] 5 . ljefu tyf sfof{nosf sfdsf/afxLdf lglxt
hf]lvdx?sf] Reporting nfO{ cem r':t agfpg] k|of]hgsf] nflu “Risk Assessment and
Reporting Template” tof/ ul/ ;f] Template nfO{ @)&$÷&% sf] k|yd qodf;b]lv nfu" ug]{
lgb]{zg ;d]t “hf]lvd Joj:yfkg ;ldlt” af6 k|fKt ePsf] 5 .
2=161 g]kfn /fi6« a}+ssf] Jofj;flos lg/Gt/tf of]hgf (Business Continuity Plan - BCP) agfO{ nfu"
ug]{ k|of]hgfy{ @)&$ c;f/df cGt/f{li6«o :t/sf] ;]ldgf/ ul/Psf] lyof] . BCP agfpg] k|f/lDes
r/0fdf x/]s ljefu÷sfof{nox?sf] Business Impact Analysis (BIA) ug]{ sfo{ ;DkGg ePsf] 5 .
/0fgLlts of]hgf sfof{Gjog
2=162 g]kfn /fi6« a}+ssf] bf];f| ] /0fgLlts of]hgf -@)!@–@)!^_ sf] sfof{Gjog cjlw #! l8;]Da/ @)!^
df ;dfKt eO{ ;du| d'NofÍgsf] sfo{ ;DkGg ul/Psf] 5 . /0fgLlts of]hgf -@)!@–@)!^_ df s'n
@)! j6f sfo{x?af6 ;DkGg ug{] nIo /flvPsf]df ;~rfng k|s[ltsf Pjd\ c;fGble{s b]lvPsf !&
j6f sfo{x? /0fgLlts of]hgfaf6 x6fOPsf / ;f] cjlwdf ;DkGg x'g g;s]sf !) j6f dxTjk"0f{
sfo{x?nfO{ cfufdL /0fgLlts of]hgfdf ;dfj]z ul/g] 5 . o;/L u0fgf ubf{ sfod x'g cfPsf
!&$ j6f sfo{ dWo] !%& j6f sfo{ k"0f{ ?kdf ;DkGg ePsf tyf !& j6f sfo{x? ;DkGg x'g]
r/0fdf /x]sf 5g\ .
2=163 a}+ssf] t];|f] /0fgLlts of]hgf -@)!&–@)@!_ th'{dfsf] clGtd r/0fdf /x]sf] 5 . pQm /0fgLlts
of]hgf pk/ ;/f]sf/jfnfx?;Fu ljleGg r/0fdf cGt/lqmof eO{ a}+ssf] ;+rfnssf] ;+of]hsTjdf
ul7t /0fgLlts of]hgf th'{df ;ldltn] clGtd ?k lbg] k|lqmofdf /x]sf] 5 .
aflif{s sfo{of]hgf sfof{Gjog
2=164 cfly{s jif{ @)&#÷&$ sf] t];|f] qodf;;Dd jflif{s d"NofÍg Pjd\ ;dLIff k|ltj]bg tof/ ul/Psf]
5 . jflif{s sfo{of]hgf adf]lhd ljefu, dxfzfvf, sfof{no tyf OsfOx?nfO{ t];|f] qodf;df z'?
jf ;DkGg ug'{kg{] u/L :jLs[t ul/Psf s'n #&^ sfo{qmdx?sf nflu tf]lsPsf] ef/fÍ dWo] t];|f]
qodf;;Dd #^$=(( ef/fÍ a/fa/sf] sfo{ ;Dkfbg ug]{ nIo lgwf{/0f ul/Psf]df @%&=@! ef/fÍ
a/fa/ -nIosf] &)=$& k|ltzt_ sfo{ ;DkGg ePsf] 5 . t];|f] qodf;;Dddf k"0f{?kn] ;DkGg
ug'k{ g]{ !*# sfo{dWo] (^ sfo{{x? k"0f{?kn] ;DkGg ePsf 5g\ . !^& j6f pksfo{x?dWo] !@#
;DkGg ePsf 5g\ .
2=165 g]kfn /fi6« a}+s of]hgf th'{df Pjd\ d"NofÍg lgb]{lzsf, @)&@ adf]lhd ;Dk"0f{ ljefu tyf
sfof{nox?sf] cfly{s jif{ @)&$÷&% sf] sfo{of]hgf ;~rfns ;ldltaf6 :jLs[t ePsf] 5 .
;"rgf k|ljlw / ljQLo hfgsf/L ;DaGwL sfo{

2=166 gofF ;ˆ6j]o/ ljsf; tyf klxn] tof/ ul/Psf ;ˆ6j]o/x?df cfjZos ;'wf/ Pjd\ gofF ;ˆ6j]o/
k|fKt ug]{ qmddf o; a}+sjf6 Ohfht lnO{ ljb]zL d'b|fsf] sf/f]af/ ug]{ ;+:yfx?sf] Ohfht gjLs/0f
ug{ / jfl0fHo a}+sx?n] ug]{ LC sf/f]af/x?sf] clen]v /fVg ;ˆ6j]o/ lgdf{0f u/L ;~rfng
ul/Psf] 5 .
2=167 g]kfn leq /x]sf a}+s tyf ljQLo ;+:yfx?sf] zfvf, P6LPd, aLPnaL (Branchless Banking)
cfp6n]6x? /x]sf] :yfgsf] ;xh klxrfg ug{ sDKo'6/df Graphical Presentation ug{sf] nflu
E-mapping ;ˆ6j]o/ tyf Mobile App tof/ ul/Psf] 5 . ;f] ;Fu ;DAlGwt tYofÍ ;+sngsf]
nflu Mobile App sf] cled'vLs/0f sfo{qmd ;+rfng u/L Mobile App dfkm{t\ tYofÍ ;+sng
ul/Psf] 5 .
2=168 If]lqo :t/df sfo{;~rfng ug{] æ3Æ ju{sf ljQLo ;+:yfx?nfO{ klg reporting.nrb.org.np sf]
5ftfleq Nofpg] sfo{ z'? ul/Psf] 5 .
2=169 a}+ssf] ;a} ljefu tyf sfof{nox?df /x]sf] sDKo'6/x?df Active Directory system h8fg ug]{
/ File Server v8f ug]{ sfd ul/Psf] 5 eg] la/f6gu/ tyf e}/xjf l:yt zfvf sfof{nox?df
k'/fgf Network wiring nfO{ lj:yflkt u/L gofF Network wiring h8fg u/L ;+rfngdf
NofOPsf] 5 . a}+ssf lhNnf l:yt sfof{nox? dWo] wgu9L sfof{no afx]s cGo ;a} sfof{nox?sf]
nflu Network wiring ug'{ k"j{ cfjZos Network Estimate tyf Network Drawing agfpg]
sfd ul/Psf] 5 .
2=170 a}+ssf] s]Gb|Lo sfof{nodf cjl:yt gofF ag]sf] ejg tyf Library ePsf] ejgsf] e'O¤ tNnfdf
/x]sf] ljQ sDkgL ;'kl/j]If0f ljefudf Jojl:yt tl/sfn] Network wiring u/L ;+rfngdf
NofOPsf] 5 eg] a}+ssf] s]Gb|Lo sfof{nodf /x]sf ;a} ejgx?nfO{ hf]8\g] u/L Fiber Optic
Backbone Network h8fg ul/Psf] 5 .
2=171 o; a}+saf6 b}lgs hf/L x'g] ljb]zL ljlgdo b/sf] graphical presentation / API tof/ ul/Psf]
5 . ;fy}, g]kfn /fi6« a}+ssf] cflwsfl/s j]j;fO6 / gofF Od]n l;:6ddf SSL (Secured Socket
Layer) ;'/Iff k|of]udf NofOPsf]] 5 .
2=172 a}+såf/f ;+rfngdf /x]sf] k'/fgf] E-mail Server nfO{ lj:yflkt u/L gofF E-mail Server df
Migration ul/Psf] 5 . ;fy}, a}+ssf] j]e;fO6 www.nrb.org.np sf] xf]l:6Ë ;]jf k|bfos
kl/jt{g u/L ;e{/ dfOu|];g ul/Psf] 5 .
2=173 a}+s tyf ljQLo ;+:yfx?n] o; j}+sdf 8f6f l/kf]l6Ë ubf{ a}+ssf] j]j;fO6 /x]sf] ;e{/leq g}
ul/cfPsf]df a}+ssf] j]j;fO6sf] performance k|efjsf/L agfpg a}+s tyf ljQLo ;+:yfx?n]
l/kf]{l6Ë ug]{ application cnUu} ;e{/df /fvL reporting.nrb.org.np af6 ;+rfng ug]{ Aoj:yf
ul/Psf] 5 . ;fy}, a}+ssf] Website tyf Intranet df ;DalGwt ljefuaf6} Content Upload ug{
;lsg] u/L Content Management System (CMS) tof/ ul/Psf] 5 .
2=174 a}+ssf] Disaster Recovery Site (DR Site) :yfkgf ug]{ sfo{ cGt/u{t DR Site sf]
l;lentkm{sf] ;Dk"0f{ sfo{ ;DkGg u/L Data Center / DR Site df /flvg] sDKo'6/ pks/0fx?sf]
Configuration Test ;DkGg u/L ;DalGwt zfvf sfof{nox?df k7fOPsf] 5 .
2=175 e'QmfgL ;]jf k|bfosx?n] tof/ kf/]sf tyf gofF :yfkgfsf qmddf /x]sf / sfof{no :yfgfGt/0f
ePsf a}+s tyf ljQLo ;+:yfx?n] tof/ kf/]sf ;"rgf k|ljlw;Fu ;DalGwt ef}lts k"jf{wf/x?
lg/LIf0f ul/Psf] 5 . To;}u/L, ljleGg a}+s tyf ljQLo ;+:yfx?df uO{ tL ;+:yfx?sf] ;"rgf k|ljlw
k"jf{wf/x?sf] ;'kl/j]If0f ul/Psf] 5 .
sfg"gL jx;÷k}/jL
d'2fx?sf] jx;÷k}/jL
2=176 o; a}+ssf] lgb]{zg pNn+3g u/]sf] sf/0faf6 a}+s tyf ljQLo ;+:yf / To;sf kbflwsf/Lx?nfO{ o;
a}+sn] u/]sf sf/afxLdf lrQ ga'emL k'g/fj]bg u/]sf / o; a}+snfO{ ;d]t ljkIfL agfO{ ljleGg
cbfntx?df bfo/ ePsf d'2fx? b]xfo adf]lhd 5g\ .
qm=;+= d'2fx? ;+Vof
!= rfn' d'2fx? ^^
@= k}m;nf ePsf d'2fx? #^
#= bfdf;fxL ;DaGwL d'2fx? #
cfGtl/s n]vfk/LIf0f
2=177 a}+ssf] cfGtl/s n]vfk/LIf0f ljefuaf6 cfly{s jif{ @)&#÷&$ df lgoldt ?kdf ePsf cfGtl/s
n]vfk/LIf0f;DaGwL sfo{x?df a}+lsª sfof{no, d'b|f Joj:yfkg ljefu, ljQ Joj:yfkg ljefu, /fi6«
C0f Joj:yfkg ljefu, ;fdfGo ;]jf ljefu / pkTosf jflx/sf ;j} sfof{nox?sf] hf]lvddf
;d]t cfwfl/t /x]/ lgoldt n]vfk/LIf0f ug]{ sfo{ ;DkGg ul/Psf] 5 . ;fy}, n]vfk/LIf0f ;ldltaf6
lbOPsf lgb]{zgx?sf] kfngf eP gePsf] ;DaGwdf cg'udg ug]{ sfo{ ;d]t ;DkGg ul/Psf] 5 .
2=178 a}+s ljQLo ;+:yf :yfkgf Pjd\ ljQLo sf/f]af/ ug]{ Ohfhtkq;DaGwL gLltut Pjd\ k|lqmofut
Joj:yf, @)^# sf] sfof{Gjog cj:yf tyf cGo ljifo, a}+ssf] ljBdfg sfg""gL Joj:yfadf]lhd
ljb]zL ljlgdo sf/f]af/ ug]{;DaGwL Ohfhtkq k|bfg, ;f]sf] sfof{Gjog cj:yf tyf nufgL,
ljBdfg gLltut Joj:yfadf]lhd jflif{s jh]6÷sfo{of]hgfsf] th{'df tyf ;f]sf] sfof{Gjog cj:yf,
g]kfn /fi6« a}+s sd{rf/L ;]jf ljlgodfjnL, @)^* -bf];|f] ;+zf]wg @)&@ ;lxt_ tyf ljBdfg
gLltut Joj:yf jdf]lhd kbk"lt{÷;?jf÷a9'jf tyf tflnd÷;]ldgf/ cflb ljifox?df n]vfk/LIf0f
sfo{ ;DkGg u/L n]vfk/LIf0f ;ldltdf k|ltj]bg k]z ul/Psf] 5 .
2=179 a}+sn] k|of]u u/L /x]sf] General Ledger (GL) ;ˆ6j]o/ nufotsf HRMISS cflb ;ˆ6j]o/x?sf]
jfx|o lj1af6 System Audit u/fpg] sfo{ cGt/ut Terms of Reference (ToR) tyf Expression
of Interest (EoI) tof/ ug]{ tyf Auditor 5gf}6 ug]{ sfo{ ;DkGg u/L System Audit ug]{ sfo{
k|f/De ePsf] 5 .
2=180 cfGtl/s n]vfk/LIf0fsf] sfo{nfO{ cem k|efjsf/L agfpg / a}ssf] tYof+s k|0ffnL;Fu cfj4 ug]{
qmddf ljefuleq GL System af6 a}+sleqsf b}lgs sf/f]af/x?sf] lgoldt cg'udg ug]{
Joj:yfnfO{ lg/Gt/tf lbOPsf]] 5 . ;fy}, u}/:ynut lg/LIf0f ug]{ sfo{nfO{ lgoldttf k|bfg u/L
c4{jflif{s k|ltj]bg tof/ ug]{ / b]lvPsf sdLsdhf]/Lx?nfO{ ;'wf/ ug{ nufOPsf]] 5 .
2=181 afXo n]vfk/LIf0f tyf cfGtl/s n]vfk/LIf0faf6 cf}+NofOPsf s}lkmotx?sf] ;'wf/ eP÷gePsf]
;DaGwdf c4{jflif{s ?kdf cg'udg ul/Psf] 5 .
2=182 d'b|f Joj:yfkg ljefun] @)&# ;fnsf] j8fbz}+df gofF gf]6sf] ;6xLsf] nflu u/]sf] Joj:yfkg tyf
;6xL sfo{sf] :ynut cg'udg u/L n]vfk/LIf0f ;ldlt ;dIf k|ltj]bg k]z ul/Psf] 5 . ;fy}, ;f]
k|ltj]bgdf cf}NofOPsf sdLsdhf]/Lx?nfO{ ;'wf/ ug{ n]vfk/LIf0f ;ldltaf6 lgb]{zg lbOPsf] 5 .
2=183 g]kfn /fi6« a+}ssf] cfGtl/s lgoGq0f k|0ffnLnfO{ cem a9L k|efjsf/L agfpg tyf hf]lvdnfO{
Go"gLs/0f ug{sf nflu cfjZos gLltut Joj:yfx? th'{df ug]{ ;DaGwdf n]vfk/LIf0f ;ldltn]
ljleGg ljefu÷sfof{nox?nfO{ lgb]{zg lbPsf] 5 .
2=184 a}ssf ljleGg ljefu tyf sfof{nox?af6 @)&# ;fn c;f]h dlxgf;Dd hf/L ePsf kl/kq Pjd\
gLlt lgodx?nfO{ PsLs[t u/L æcfGtl/s kl/kqsf] ;Fufnf]Æ nfO{ cBfjlws u/L a}+ssf] j]j;fO6df
/fVg] sfo{ sfo{ ;DkGg ePsf] 5 .
2=185 n]vfk/LIf0f ug]{ qmddf b]lvPsf låljwf, ;d:of, gLltut c:ki6tf cflbsf] af/]df n]vfk/LIf0f
;ldltn] d'b|f Joj:yfkg ljefu, hgzlQm Joj:yfkg ljefu, ;fdfGo ;]jf ljefu, ;+:yfut of]hgf
ljefu / ljQ Joj:yfkg ljefu;Fu 5nkmn u/L cfjZos lgb]{zg lbPsf] 5 .
;fdfGo ;]jf
2=186 afn'jf6f/ kl/;/l:yt pQ/k"jL{ efudf b'O{tn] ejg lgdf{0f ug'{sf ;fy} pQm ejgdf So'ljsn
kfl6{;g, kmlg{l;Ë / Pc/slG8;g h8fg nufotsf sfo{x? ;DkGg u/L @)&@ j}zfv !@ sf]
ljgfzsf/L e"sDk kZrft\ sfof{no aflx/ ;+rfngdf /x]sf ljefux?nfO{ jfn'jf6f/ kl/;/df
:yfgfGt/0f ug]{ sfo{ ;DkGg ePsf] 5 .
2=187 e""sDkn] elTsPsf afn'jf6f/ / yfkfynL l:yt ejgx?sf] eUgfjz]ifx? x6fpg tyf ;f] :yfgdf
k"jf{wf/ ;lxtsf cfw'lgs ejgx? lgdf{0f ug{ g]kfn ;/sf/, s]Gb|Lo cfof]hgf OsfO{;Fu ul/Psf]
;Demf}tfsf] cfwf/df k/fdz{bftfx? lgo'Qm u/L xfn eUgfj]zifx? x6fpg] tyf gofF ejgx? lgdf{0f
ug{ Master Plan sf] tof/ ug]{ Pjd\ detailed engineering design, cost estimation, soil test,
environmental impact study, bid documents tof/ ug]{ nufotsf sfo{x? eO/x]sf] 5 .
2=188 a}+ssf] ;fgf]l7dL eQmk'/l:yt hUufdf cfjZos k"jf{wf/ lgdf{0fsf nflu detailed engineering
design, cost estimation, soil test, environmental impact study, bid documentation nufotsf
sfo{ ug{ k/fdz{bftfsf] 5gf}6 u/L Master Plan sf] d:of}bf tof/ eO{ ;f]sf] cfwf/df detailed
engineering design, cost estimation, soil test, environmental impact study, bid documentation
ug]{ sfo{ eO/x]sf] 5 .
e'QmfgL k|0ffnL
2=189 e'QmfgL tyf km5\of}6 ljlgodfjnL @)&@ -k|yd ;+zf]wg @)&# ;d]t ldnfOPsf]_ sf] ljlgod & -
@_ df SAARC Payment Council / cGo cGt/f{li6«o d~rx?;Fu e'QmfgL k|0ffnLsf] sfo{ ;DaGwdf
eP u/]sf ;Demf}tfsf] sfof{Gjog / ;f] ;DaGwL cGo sfo{ ug{ cfjZos ;dGjo ug]{ lhDd]jf/L
;d]t ;lrjfnosf] sfd e'QmfgL k|0ffnL ljefun] ug'{ kg]{ Joj:yf ul/Psf] 5 .
2=190 o; a}+sn] ;Dkfbg ug]{ e'QmfgL k|0ffnLsf] cf]e/;fO6 sfo{sf] ;'b[9Ls/0fsf lgldQ cGt/f{li6«o d'b|f
sf]if (IMF) sf Pshgf Senior Financial Sector Expert n] @)&$ c;f/ !) ut]b]lv c;f/ @$
ut];Dd k|fljlws ;xfotf k|bfg ug'{ePsf] lyof] . o;}u/L e'QmfgL k|0ffnL ljsf;df ;xof]u
k'¥ofpg The Bank of Korea sf Pshgf Payment Systems Advisor @)&# kmfu'g @% ut]b]lv
o; a}+sdf sfo{/t /xg'ePsf] 5 .
2=191 e'QmfgL ;]jf k|bfossf] sfo{ ug{ cg'dlt dfu u/]sf a}+s tyf ljQLo ;+:yfx?dWo] @* j6f jfl0fHo
a}+snfO{ ljleGg zt{x? ;lxt e'QmfgL ;]jf k|bfos (Payment System Provider-PSP) sf] ?kdf
/xL e'QmfgL ;DaGwL sfo{ ug{ cg'dlt k|bfg ul/Psf] 5 eg] -s_ k|e' 6]Sgf]nf]hL k|f=ln=, sdnfbL,
sf7df8f}+ – e'QmfgL k|0ffnL ;+rfns÷e'QmfgL ;]jf k|bfos, -v_ cfOPdO{ l8lh6n ;f]n';g k|f=ln=,
kfgLkf]v/L, sf7df8f}+ – e'QmfgL ;]jf k|bfos / -u_ O;]jf kmf]g k] k|f=ln=, xfQL;f/, sf7df8f}+ –
e'QmfgL ;]jf k|bfosnfO{ tf]lsPsf zt{adf]lhd sfo{ ug]{ u/L e'QmfgL ;DaGwL sfo{ ug{ cg''dlt
k|bfg ul/Psf] 5 .
2=192 ljB'tLo e'QmfgL sf/f]af/sf ;DaGwdf -s_ ljB'tLo e'QmfgL ;]jf k|bfg ubf{ ckgfpg' kg]{ ;'/Iff
Joj:yf, -v_ b"/;~rf/ ;+hfndfkm{t\ :jb]zL d'b|fdf ul/g] ljQLo ;]jf ;~rfng tyf -u_
ljB'tLo e'QmfgL sf8{ ;~rfng ;DaGwdf lgb]{zg hf/L ul/Psf] 5 .
2=193 Real Time Gross Settlement (RTGS), Central Securities Depository (CSD) / National
Payment Switch :yfkgf ;DaGwdf cWoog ug{ ul7t sfo{bnn] tof/ u/]sf] RTGS :yfkgf
;DaGwL cWoog k|ltj]bg tof/ ul/Psf] 5 .
2=194 /fli6«o ;fgf d"Nosf] e'QmfgL /0fgLltkq tof/ ug]{ k|of]hgsf nflu sfo{ ;ldlt u7g ul/Psf] 5 .
;fy}, g]kfnsf] ;fgf] d"Nosf] e'QmfgL ;DaGwdf xfnsf] cj:yf af/] hfgsf/L lng] sfo{ ;DkGg eO{
k|ltj]bgsf] d:of}bf sfo{;ldltdf k]z ePsf] 5 .
2=195 o; a}+saf6 :jLs[t NCHL-IPS Rule Book cg';f/ g]kfn lSnol/ª xfp; ln= af6 ;+rfng x'g]
NCHL-IPS lg/LIf0f ;DkGg ePsf] 5 . g]kfn lSnol/ª xfp; ln= n] @)&# ;fn ebf} ! ut]af6
qmdzM of] ;'ljwf ;+rfng u/]sf] 5 .
2=196 æ;x/L If]qdf Electronic Payment System sf] k|j4{gÆ ;DaGwdf b]zsf] kxf8L If]q -kf]v/f,
sdnfdfO{, sf7df8f} pkTosf, kfFrvfn / gLns07_ / t/fO{ If]q -lj/f6gu/, jL/u~h, g]kfnu~h
/ wgu9L_ df v6fOPsf] ;j]{If0f 6f]nLaf6 k|fKt tYofÍ÷ljj/0fsf cfwf/df cWoog k|ltj]bg tof/
ul/Psf] 5 .
a}+lsª sf/f]af/
2=197 cfly{s jif{ @)&#÷&$ df ;/sf/L sf/f]af/ ug]{ /fli6«o afl0fHo a}+ssf & j6f, g]kfn a}+s ln= sf
# j6f / s[lif ljsf; a}+s ln= sf @ j6f zfvfx? u/L hDdf !@ j6f zfvfx?sf] ;/sf/L
sf/f]af/sf] lg/LIf0f sfo{ ;DkGg ul/Psf] 5 .
2=198 g]kfn ;/sf/sf lhNnfl:yt ljleGg sfof{nox? / :yfgLo txsf sfof{nox?sf] ;/sf/L sf/f]af/
;+rfng ug{ o; a}+sn] æsÆ ju{sf jfl0fHo a}+sx? qmdzM /fli6«o jfl0fHo a}+s ln=, g]kfn a}+s ln=,
Pe/]i6 a}+s ln=, g]kfn aËnfb]z a}+s ln=, Unf]an cfO{PdO{ a}+s ln=, PgPdla a}+s ln=, a}+s ckm
sf7df08" ln=, s[lif ljsf; a}+s ln= / ;]~r'/L sdl;{on a}+s ln=nfO{ tf]lsPsf] sfof{no tyf
:yfgsf nflu :jLs[lt k|bfg u/L pQm ( j6f afl0fHo a}+sx?dfkm{t\ ;/sf/L sf/f]af/ ;+rfng ub}{
cfO/x]sf]df o; jif{ yk # j6f jfl0fHo a}+sx? g]kfn O{Ge]i6d]G6 a}+s ln=, Pg=cfO{=;L= Plzof a}+s
ln= / k|fO{d sdl;{on a}+s ln=nfO{ ;/sf/L sf/f]af/ ug]{ :jLs[lt k|bfg u/L @)&$÷$÷! ut]b]lv
sf/f]af/ ;+rfng ug]{ cg'dlt k|bfg ul/Psf] 5 . ;fy}, g]kfn /fi6« a}+ssf pkTosfaflx/sf
hgsk'/, jL/u~h, kf]v/f, g]kfnu~h / wgu9L sfof{non] ub}{ cfO/x]sf] ;/sf/L sf/f]af/ ;d]t
@)&$÷$÷! ut]b]lv /fli6«o afl0fHo a}+s ln=nfO{ x:tfGt/0f u/L pQm If]qsf] ;/sf/L sf/f]af/ ug]{
:jLs[lt k|bfg ul/Psf] 5 .
2=199 @)&# ebf} ! ut]b]lv Inter-Bank Payment System (IPS) sfof{Gjogdf NofOPsf] 5 .
2=200 o; a}+ssf] lhNnfl:yt sfof{nox? lj/f6gu/, jL/u~h, kf]v/f tyf wgu9Ldf Electronic Cheque
Clearing (ECC-IPS) ;DaGwL Ps lbg] uf]i7L tyf lj/f6gu/, hgsk'/, lj/u~h, kf]v/f,
l;¢fy{gu/, g]kfnu~h tyf wgu9L sfof{nosf] ECC-IPS ;DaGwL cg'udg sfo{ ;DkGg ul/Psf]
5.
2=201 ECC l;i6d dfkm{t\ r]s lSnol/Ësf] ;Ldf ?= @) s/f]8af6 j[l¢ u/L ?= #) s/f]8 sfod ul/Psf]
5.
2=202 z'qmaf/ High Value / First Express dfq sf/f]af/ eO/x]sf]df Second Express ;d]t yk ul/Psf]
5.
2=203 ef=?= gub ljt/0f sfo{nfO{ ;xh agfpg l/hj{ a}+s ckm OlG8ofaf6 $ k6sdf ef=?= $^)
s/f]8 NofO{ cfk"lt{sf] Aoj:yfkg ul/Psf] 5 .
2=204 ahf/df >[hgf ePsf] cd]l/sL 8n/sf] cefjnfO{ ;Daf]wg ug{ l;+ufk'/ l:yt CIMB Bank af6 !
s/f]8 cd]l/sL 8n/ a/fa/sf] !)) b/sf] gofF cd]l/sL 8n/ gf]6 NofOPsf] 5 . To:t}, a9L ePsf]
cd]l/sg 8n/ sfuf]{ u/L UOB Bank, Singapore df !& k6sdf cd]l/sL 8n/ ^&=%* ldlnog /
CIMB Bank, Singapore df !$ k6sdf cd]l/sL 8n/ %&=*$ ldlnog kmG8 Ph]G;L vftfx?df
hDdf ug{ k7fOPsf] 5 .
2=205 g]kfn ;/sf/ cGtu{tsf lgsfox? g]kfnL ;]gf, g]kfn k|x/L, ;z:q k|x/L, ;8s ljefu nufotsf
sfof{nox?nsf] cg'/f]w cg';f/ ;dLIff jif{df !@# j6f gofF k|tLtkq vf]lnPsf] / vf]lnPsf
ljleGg k|tLtkqx?sf] sfuhftsf cfwf/df lgoldt e'QmfgL ul/Psf] 5 .
tflnd, uf]i7L, ;]ldgf/, e|d0f tyf cGt/lqmof sfo{qmd
2=206 a}+s tyf ljQLo ;+:yfx?af6 ;dodf z'4 tYofÍ k|fKt ug]{ sfo{nfO{ k|efjsf/L agfpg] p2]Zon]
;dLIff cjlwdf a}+s tyf ljQLo ;+:yfsf NRB Reporting ;Fu ;DalGwt sd{rf/Lx?nfO{ ;xefuL
u/fO{ pkTosfleq Pp6f / pkTosf aflx/ tLg j6f tYofÍ uf]i7L cfof]hgf ul/Psf 5g\ .
2=207 ævÆ ju{sf ljQLo ;+:yfdf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DaGwL
l/kf]l6{Ë ug]{ sfo{df ;+nUg clws[tx?;Fu æg]kfndf ljBdfg ;Dklt z'4Ls/0f ;DaGwL sfg'gL
Joj:yf, Politically Exposed Persons (PEPS) klxrfgsf ;+oGq cfwf/ / ;|f]tx?, u|fxssf] vftf
tyf sf/f]af/sf] cg'udg tyf z+sf:kb sf/f]af/ klxrfgsf cfwf/ / ;f] sf] Joj:yfkg, u}/–
:ynut ;'kl/j]If0f cGtu{t ;DklQ z'¢Ls/0fsf ;DjGwdf ;+:yfn] k]z ug'{kg]{ tYof+s ljj/0f /
Bank's Self-Assessment Questionnaire df ;+:yfx?n] k]z ug'{kg]{ ljj/0fx?Æ ;DjGwL ljifox?
;dfj]z u/L cGt/lqmof sfo{qmdx? cfof]hgf ul/Psf 5g\ . o;} u/L ljQLo If]qdf ;+:yfut
;'zf;g r'gf}tLsf] ?kdf b]vf kg{ yfn]sf] ;Gbe{df sf7df8f}+, e}/xjf / lj/f6gu/df ævÆ ju{sf
ljQLo ;+:yfsf ;+rfns ;ldltsf cWoIf tyf sfo{sf/L k|d'vx?;Fu ;+:yfut ;'zf;g, shf{ Pj+
;~rfng hf]lvd / cfGtl/s lgoGq0f k|0ffnL ;DaGwL ljifodf cGt/lqmof ;DkGg ul/Psf] 5 .
2=208 hfnL gf]6 k|rngaf6 x'g ;Sg] ljs[ltnfO{ lg/fs/0f ug]{ p2]Zon] gSsnL gf]6sf] klxrfg u/fpg
;/f]sf/jfnfx?sf] ;xeflutfdf pkTosfdf ! / pkTosf jflx/ # cGt/lqmofTds uf]i7L ;+rfng
ul/Psf 5g\ .
2=209 a}+s;{ k|lzIf0f s]Gb|n] clws[t :t/Lo !*, clws[t÷;xfos :t/Lo * / ;xfos :t/Lo # u/L
hDdf @( j6f tflnd ;+rfng u/]sf] 5 . oL tflndx?df g]=/f= a}+ssf %*& / cGo ;+:yfsf ^$
u/L ^%! hgfsf] ;xeflutf lyof] . ;xefuLdWo] %$( hgf k'?if / !)@ hgf dlxnf /x]sf lyP .
2=210 æg]kfnsf] e'QmfgL k|0ffnLÆ ljifos Ps–lbg] clws[t:t/Lo cg'lzIf0f sfo{qmd ;DkGg ul/Psf] 5 .
;f] sfo{qmddf o; a}+ssf ljleGg ljefux? / pkTosfaflx/sf sfof{nosf clws[t:t/sf @$ hgf
sd{rf/Lx? ;xefuL /x]sf lyP .
2=211 pkTosf aflx/sf ;Dk"0f{ zfvf sfof{nox?df o; a}+ssf] ;"rgf k|ljlwsf ;+/rgfx?, ;ˆ6j]o/x?
tyf ;"rgfsf] ;'/Iff ;DaGwdf hfgsf/L lbg] p2]Zon] "IT Infrastructure, Information System
Implementation, Upgrades & Security" ljifos tflnd ;+rfng ul/Psf] 5 . ;fy}, Inventory
Management Software nfO{ a}+ssf] ;Dk"0f{ zfvf sfof{nox? tyf ljefux?df h8fg u/L
;~rfngsf] nflu cfjZos tflnd klg k|bfg ul/Psf] 5 .
2=212 pRr Joj:yfkg ;d]tsf] ;xefuLtfdf æa}+saf6 hf/L ul/g] gLlt tyf lgb]{zgÙ a}+saf6 ul/g]
sf/afxLsf] k|lqmof cflb ljifodf cbfntdf k|lt/Iffsf] qmddf b]lvPsf ;d:of / ;dfwfgsf nflu
ckgfpg' kg]{ ;hutfÆ ljifos Ps lbg] cGt/lqmof sfo{qmd sf7df8f}+df cfof]hgf ul/Psf] 5 .
dxfGofoflwjQmfsf] sfof{no cGt{utsf ljleGg ;/sf/L jsLn sfof{no, /fhZj cg';Gwfg ljefu
cGtu{tsf sfof{nox? / g]kfn k|x/Lsf] ck/fw cg';Gwfgsf] sfo{df ;+nUg k|ltlglwx? aLr a}lsË
k|lqmof tyf a}lsË sfg"g;Fu ;DalGwt tflndsf] sfo{qmd g]zgn a}lsË OlG:6Ro'6 dfkm{t\ a'6jn /
x]6f}8fdf ;DkGg ePsf 5g\ . dxfGofoflwjQmfsf] sfof{no cGtu{tsf ljleGg ;/sf/L jsLn
sfof{no, /fhZj cg';Gwfg ljefu cGtu{tsf sfof{nox? / g]kfn k|x/Lsf] ck/fw cg';Gwfgsf]
sfo{df ;+nUg k|ltlglwx? tyf dfggLo lhNnf tyf pRr cbfntsf Gofoflw;x?sf] ;xeflutfdf
a}lsË k|lqmof tyf a}lsË sfg"g;Fu ;DalGwt tflndsf] sfo{qmd /fli6«o Goflos k|lti7fg dfkm{t\
kfNkf / wgs'6fdf ;DkGg ePsf 5g\ . To;}u/L, a}lsË sfg"g ;DaGwL pRr cbfntsf dfggLo
GofofwLzx? ;xefuL ePsf] $ lbg] tflnd sfo{qmd ;DkGg ePsf] 5 .
2=213 a}+ssf] pRr Joj:yfkg / a}+ssf ;j} ljefuLo÷sfof{no k|d'vx?jLr cfly{s jif{ @)&@÷&# sf]
jflif{s k|ltj]bgdf plNnlvt s}lkmotx?sf] ljifodf cGt/lqmofTds uf]i7L ul/Psf] 5 . cfGtl/s
n]vfk/LIf0fsf] qmddf b]lvPsf s}lkmotx? ;'wf/ ug{ / ljutdf af/Daf/ bf]xf]l/g] u/]sf q'6Lx? k'gM
gbf]xf]l/g] Joj:yf ldnfpg ;j} ljefu tyf sfof{nox?nfO{ ;f] uf]i7Ldfkm{t lgb]{zg lbOPsf] 5 .
2=214 o; a}+ssf] a}+lsË sfof{no, sf7df8f}+n] ;/sf/L sf/f]af/ ug]{ jfl0fHo a}+ssf zfvfx?sf ;DalGwt
sfo{df ;+nUg sd{rf/Lx?sf nflu æ;/sf/L sf/f]af/ lgb]{lzsf, @)&! tyf /fh:j Joj:yfkg
;"rgf k|0ffnL -RMIS_Æ laifos Ps lbg] cg'lzIf0f sfo{qmd cfof]hgf ul/Psf] 5 .
2=215 g]kfn ;/sf/nfO{ jflif{s ah]6 lgdf{0fdf ;xof]u k'¥ofpg o; a}+sn] k]z ug]{ k"j{ah]6sfnLg
k|ltj]bg tof/ kfg]{ qmddf sf7df8f}+ nufot b]zsf ljleGg :yfgdf cGt/lqmofx? ;DkGg ul/Psf
5g\ . o;}u/L df}lb|s gLlt th'{df ug]{ qmddf ;a} ;/f]sf/jfnfx?;Fu sf7df8f}+df cGt/lqmof
ul/Psf] 5 .
cWoog cg';Gwfg ;DaGwL sfo{x?
2=216 pGgtL ljQLo kxF'r cfof]hgf cGtu{t UNCDF sf] ;xof]udf ;+3Lo k|0ffnL cGtu{t g]kfn /fi6«
a}+ssf] e"ldsf ljifodf ;d]t cWoog ug]{ sfo{ eO/x]sf] 5 .
2=217 PsLs[t lgb]{lzsf adf]lhd a}+s tyf ljQLo ;+:yfx?af6 o; a}+sdf k|fKt b}lgs, dfl;s tyf
q}dfl;s tYofÍsf] cfwf/df lgoldt ?kdf dfl;s / jflif{s ljj/0f (Bulletin) tof/ u/L k|sfzg
ug]{ ul/Psf] 5 .
2=218 o; a}+ssf] cg';Gwfg ljefun] ælgMz'Ns le;f / l6s6 ;DaGwL] k|fjwfgn] j}b]lzs /f]huf/df k/]sf]
k|efjÆ, æb]zleq /x]sf pBf]u Joj;fo nufotsf ;+:yfx?df /x]sf] k|ToIf j}b]lzs nufgLsf]
cj:yfÆ, æul/aLsf] b/ pRr /x]sf lhNnfx?sf] cfly{s l:ylt tyf ljQLo kx'Frsf] cj:yf Pjd\
;DefjgfÆ, "Optimal Inflation Rate for Nepal", "Volatility and International Trade of Nepal",
"Elasticity and Buoyancy of Taxation in Nepal: A Revisit of the Empirical Evidence" tyf
"Effectiveness of Concessional Financing" ljifos cWoogx? ;DkGg u/]sf] 5 .
2=219 o; a}+ssf] lj/f6gu/ sfof{non] æs[lif shf{sf] cj:yf / k|efjsfl/tfÆ ljifodf emfkf, df]/ª,
;'g;/L / ;Kt/L lhNnfnfO{ ;d]6L ljz]if cWoog u/]sf] 5 . o;}u/L, jL/u~h sfof{non] ælrtjg
lhNnfdf Jofj;flos s]/f v]tL M cj:yf tyf ;Defjgfx?Æ ljifos ljz]if cWoog / g]kfnu~h
sfof{non] æafFs] lhNnfsf g]kfnu~h / sf]xnk'/ l:yt xf]6nx?sf] cWoogÆ, ædWoklZrdf~rn
If]qdf h8Lj'6Lsf] cj:yfsf] cWoogÆ / æ;Nofg lhNnfdf cb'jf v]tLsf] cj:yf tyf ;Defjgfx?Æ
ljifos cWoogx? u/]sf 5g\ .
;+rfns ;ldltsf] a}7s
2=220 cfly{s jif{ @)&#÷&$ df ;+rfns ;ldltsf] a}7s &% k6s a:of] . cl3Nnf] jif{ o:tf] a}7s (&
k6s a;]sf] lyof] .
tflnsf ! M rngrNtLdf /x]sf ljleGg b/sf gf]6x?

-?= s/f]8df_
c;f/ d;fGt
b/ @)&@ @)&# @)&$
/sd k|ltzt /sd k|ltzt /sd k|ltzt
! !^=!$ )=)% !^=!@ )=)$ !^=!! )=)#
@ !*=^^ )=)^ !*=^! )=)% !*=%& )=)$
% !*%=() )=%* @))=#& )=%! @!*=$! )=%!
!) @&(=$$ )=** #)@=%) )=&* ##$=$# )=&*
@) #$!=*^ !=&& #&%=^@ )=(& #(^=!# )=(@
@% %=*@ )=)@ %=&& )=)! %=&% )=)!
%) %^(=#@ !=&* ^^@=@# !=&! &#(=^@ !=&@
!)) !,!%%=$# #=^@ !,!&#=$^ #=)% !,%@%=$% #=%$
@%) *=&% )=)# *=&% )=)@ *=&% )=)@
%)) *,*$*=(^ @&=&# (,!*(=^* @#=*! (,%!!=#% @@=)&
!))) @),$&&=&@ ^$=!* @^,^^@=() ^(=)% #),#@$=$# &)=#^
hDdf #!,()*=)) !))=)) #*,^!^=)! !))=)) $#,)((=)) !))=))
tflnsf @ M gf]6sf] ;'/If0f

-?= s/f]8df_
hDdf ;'/If0fdf ljb]zL
ljb]zL d'b|f hDdf ;/sf/L lgisflzt d'b|f tyf ;'g rfFbLsf]
;'g rfFbL / l;So'l/6L C0fkqx? gf]6sf] ;'/If0f k|ltzt
c;f/ -!@#_ -$^_  !))
d;fGt -!_ -@_ -#_ -$_ -%_ -^_ -&_
2063 70.3 - 7975.6 8045.9 417.2 8463.1 95.1
2064 - - 8713.8 8713.8 417.2 9131.0 95.4
2065 - - 10877.8 10877.8 417.2 11295.0 96.3
2066 - - 13703.8 13703.8 417.2 14121.0 97.0
2067 - - 15712.8 15712.8 417.2 16130.0 97.4
2068 - - 16344.8 16344.8 417.2 16762.0 97.5
2069 - - 19707.8 19707.8 417.2 20125.0 97.9
2070 - - 23346.0 23346.0 - 23346.0 100.0
2071 - - 27325.0 27325.0 - 27325.0 100.0
2072 - - 31908.0 31908.0 - 31908.0 100.0
2073 - - 38616.0 38616.0 - 38616.0 100.0
2074 - - 43,099.0 43,099.0 - 43,099.0 100.0

tflnsf # M a}+s;{ k|lzIf0f s]Gb|af6 ;+rflnt tflndx?

qm=;+= Tfflndsf] ljifo tx ldlt ;xefuL ;+Vof
! Development in Monetary Policy Frameworks clws[t:t/Lo @)&#.$.@#-@$ @!
@ Nepal Financial Reporting Standard (NFRS) clws[t:t/Lo @)&#.$.#)-#@ @)
# Pre-service clws[t:t/Lo @)&#.%.%-!) @#
$ Management Development Programme clws[t:t/Lo @)&#.%.!@-!& @$
% Public Debt Management clws[t÷ @)&#.%.@^-@* @@
;xfos:t/Lo
^ IT Infrastructure of NRB & Information Security clws[t:t/Lo @)&#.^.$-% !*
Awareness
& Monetary & Fiscal Management clws[t:t/Lo @)&#.&.&-!) @@
* Basel I, Basel II and Basel III Framework clws[t:t/Lo @)&#.&.@*-#) @@
( National Payment System Development Strategy clws[t:t/Lo @)&#.*.%-& @@
!) Risk Based Internal Auditing System clws[t:t/Lo @)&#.*.!@-!$ @!
!! Operation of NRB Inventory Management Syetem clws[t÷ @)&#.*.!(-@) @@
;xfos:t/Lo
!@ Foreign Exchange Management: Policy, Regulation and clws[t:t/Lo @)&#.*.@^-@& @!
Inspection
!# Central Banking clws[t÷ @)&#.(.#-* @#
;xfos:t/Lo
!$ Risk Based Supervision clws[t:t/Lo @)&#.(.!&-!( @#
!% Risk Management and Corporate Governance in NRB clws[t:t/Lo @)&#.(.@$-@% @@
!^ Auctioning Process of Govt. Bond and Open Market clws[t÷ @)&#.!).#-% @!
Operation Instruments ;xfos:t/Lo
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SEACEN-FSI Regional Seminar on Problem Bank 4 SEACEN Singapore
1
Supervision and Early Intervention
2 Operational &Technological Risk Management & Supervision 3 SEACEN Kuala Lumpur, Malaysia
The GSMA Mobile & 360 Africa & Mobile Money Leadership 2 360 Africa Tanzania
3
Forum
18th Conference of Directors of Supervision of Asia Pacific 1 SEACEN Kuala Lumpur, Malaysia
4 Economies &29th Meeting of SEACEN Directors of
Supervision
SEACEN/BOJ 2016 Symposium on Achieving Accurate 2 SEACEN Kuala Lumpur, Malaysia
5 Bank/Financial Reporting during the Periods of Rising Credit
Risk
6 Executive Interaction Program 1 BIS Basel, Switzerland
7 2016 Seminar on Anti-Money Laundering for Nepal 2 APG China
8 High Level Seminar for Directors of Research& Training 2 SEACEN Papua New Guinea
Database Management for Cooperatives& Rural Financing 3 CICTAB Pune, India
9
Institution
15th SEACEN Advanced Course on Payment &Settlement 4 SEACEN Kuala Lumpur, Malaysia
10 System : Strengthening Resilience of P Payment System to
Cybercrimes
Co-operatives Governance for Board of Directors of Rural 2 CICTAB Sri Lanka
11
Financing Institution and Co-operatives
12 Human Capital Management & Talent Development 2 BNM Kuala Lumpur, Malaysia
Regional Seminar on Fintech in Capital Market New 4 ADB Bangkok, Thailand
13 Ecosystem for Market Based Financing Development &
Financial Inclusion
International Program on Management of Rural Financing 3 CICTAB Hydarabad, India
14
Institutions & Co-operating for Rural Development
Workshop on Applying AML/CFT Controls to Delegated 5 Bank of Korea Seoul, Korea
15
Non-Financial Businesses & Professions
16 The SEACEN Course on Macro prudential Policy 4 SEACEN Papua New Guinea
17 14th Payment & Settlement System 2 Bank of Finland Helsinki, Finland
Technical Assistance & Training Working Group of Egmont 2 APG Warsaw, Poland
18
Group of Financial Intelligence UNITS-AD-HOC Meeting
19 Observation Tour of Micro-financing System of Sri Lanka 1 CBSL Sri Lanka
SEACEN Signature Course on Macroeconomic & Monetary 4 SEACEN Seoul, Korea
20
Policy
21 Central Bank Seminar 1 BIS Zurich, Switzerland
24th SAARC-FINANCE Co-coordinators Meeting 1 SAARC-FINANCE Sri Lanka
22
23 Human Resource Management 1 DBB Frankfurt,Germany
24 6th Economics & Finance Conference 1 Banque de France Paris, France
Meeting on the New Expected Loss Provisioning Framework 2 SEACEN Hong Kong
25
&the Revisited Standardized Approach for Credit Risk
26 8th AFI Global Policy Forum 1 AFI Nadi, Fiji
27 19th APG Annual Meeting 2 APG California, USA
28 Payment System & Instruments 2 ISCB Istanbul, Turkey
29 Financial Sectors Legal Frameworks 2 Singapore

Developing Managerial Decision Making Skills for Marketing 4 CICTAB Bhuwaneshwor,
30
Cooperatives India
31 Liquidity Analysis & Liquidity Management 1 DBB Frankfurt, Germany
32 Financial Consumer Protection 1 DBB Frankfurt, Germany
33 Reserve Management 1 BIS Warth, Switzerland
34 Gold Reserve Management 2 World gold Council London, UK
Prudential Supervision of the Banking Sector & Macro 2 ISCB Istanbul, Turkey
35
prudential Regulations
FSI-SEANZA Regional Seminar on Implementation of Macro 6 FSI-SEANZA Bali, Indonesia
36
prudential Policies
Seminar on Central Bank Transparency & Monetary Policy 2 CBSL Colombo, Sri Lanka
37
Communication
Maintaining Regional Financial Stability During a time 3 SEACEN Mumbai, India
38
Uncertain Global Economic Performance
39 Inter Government Meeting 1 NTTFC Lhasa, China
40 Annual Plenary PPWG Meeting 2 FATF Doha, Qatar
SEACEN-BIS High Level Seminar & 15th SEACEN 3 SEACEN Manila, Philippines
41
Executive Committee Meeting
42 Economic Education-The Role of Central |Banks 1 DBB Frankfurt, Germany
;xefuL
;+Vof
43 A Study Tour of E-Payment in India 1 New Delhi, India
SEACEN Seminar on Issues on Central Bank Governance 4 SEACEN Manila, Philippines
44
Amid Global Uncertainties
45 Experience Sharing on Remittance Inflows 3 RMA Bhutan
46 Workshop on Human Resource Management & Training 2 Banque de France Paris, France
47 Digital Payment Ecosystem Visit India 2 UNCDF Mumbai/Delhi, India
48 Exposure Visit to Cambodia 25 CMA Cambodia
49 International Program on Agro Value Chain Financing 2 CICTAB Pune India
50 Contract Signing Between NRB & CIMB 2 NRB Singapore
51 IMF 2016 Annual Meeting 2 IMF Washington DC,USA
52 Management in the Central Bank 1 FRBank New York, USA
53 Supervision 1 FRBank New York, USA
54 SEACEN-IMF Course on Macroeconomic Diagnostics 4 SEACEN Siam Reap, Cambodia
55 FATF October Plenary & Working Group Meeting 3 FATF Paris, France
Seminar on Operationalizing Macro prudential tools in 1 BIS Basel. Switzerland
56
Supervision
57 Thomson Reuters Eikon Training 3 Thomson Reuters Mumbai. India
58 Seminar on Safeguard Assessments of Central |Banks 2 IMF Singapore
59 Exposure Visit to Cambodia 25 CMA Cambodia
60 Seminar on Central Bank Finance 2 Bank Indonesia Indonesia
2016 Regional Forum on Investment Management of Foreign 1 ADB Philippines
61
Exchange Reserves
62 Destruction Process of Rs 1000 2 PERURI Jakarta, Indonesia
Advanced Capital Planning & Stress Testing 3 SEACEN Hong Kong
63
Outreach Meeting on Supervisory Challenges & Forward 1 BIS Hong Kong
64
Looking Supervision
FSI-EMEAP Regional Seminar the Regulation & Supervision 4 BIS Beijing, China
65
of Systematically Important Banks
66 To Bring US$ From CMB 2 NRB Singapore
67 Short-Term Forecasting at Central Banks 1 ISCB Istanbul, Turkey
68 Seminar on Macro Stress Testing 2 IMF-STI Singapore
69 7th MAS information Technology Supervision Workshop 2 MAS Singapore
Seminar on SAARC Finance Database & First Meeting of 4 RBI Pune, India
70
Working Group in SAARC FINANCE Database
71 Seminar on Trading Book Issues & Market Infrastructure 1 BIS Madrid, Spain
72 Invitation to Visit Banknote Printing in Nanchang 4 China Banknote China
73 SEACEN-IMF Course of Monetary Policy Operations 3 SEACEN Manila, Philippines
74 2016 SEACEN-OMFIF Joint Policy Summit 2 SEACEN Kuala Lumpur, Malaysia
75 Financial Stability 4 Bank of Korea Seoul, Korea
Agricultural & Rural Development Through Cooperative 3 CICTAB Pune, India
76
Business Model
Development Managerial Skills For Agricultural Co-Operative 3 CICTAB Gurgaun, India
77
& Rural Financing Institutions
78 Market Development with Finance Co-operation 2 China Govt China
79 Compliance for Financial Institutions 2 CBSL Colombo, Sri Lanka
Central Bank Governance Forum- Governance Bodies and 2 Institute of Corporate Dubai
80
Enabling Mechanisms Governance
Seminar of Banking & Entrepreneurship Development of 1 NRNA Bali Indonesia
81
Nepal
82 52nd SEACEN Governors Conference 2 SEACEN Yangon, Myanmar
83 23rd Mas Banking Supervision 2 MAS Singapore
84 BIS Asian Reserve Management Workshop 2 BIS Hong Kong
MANAFATE/APG Joint typologies & Capacity Building 1 APG Jeddah, Saudi Arab
85
Workshop
86 2016 Cyber Security Conclave 2 IFC Dhaka, Bangladesh
87 SEACEN-IMF Course on Financial Cycles and Crisis 4 SEACEN-IMF Mumbai, India
88 Forecasting , Budgeting & Financial Management 3 CBSL Colombo, Sri Lanka
2016 International Sustainable Finance Forum- Market 2 IFC Bali, Indonesia
89
Innovation for Sustainable Finance
90 Financial Soundness Indicators 2 IMF-STI Singapore
Maximizing the Power of Access: Finding an Optimal Balance 2 AFI Bali, Indonesia
91
Between Financial Inclusion & Financial Stability.
92 Best Practices in Commercial Bank Operations 2 CBSL Colombo, Sri Lanka
Annual Conference on Central Bank Business Surveys & 2 Kuala Lumpur
93
Liaison Program
94 Workshop on Credit Management 2 CBSL Colombo, Sri Lanka
95 Legal Aspects of International Financial Institutions 2 IMF-STI Singapore
;xefuL
;+Vof
Conference on Bank Resolution, Crisis Management & 1 BIS Basel, Switzerland
96
Deposit Insurance Issues
Meeting on Supervisory Priorities Including Implementing 1 BIS Basel, Switzerland
97
Basel II
Seminar on Impacts of Mobile Financial Services in The 3 Bangladesh Bank Dhaka, Bangladesh
98
SAARC Region & 2nd Meeting of Researchers
International Program in Application of Information 3 Pune, India
99 Technology for Development of Agriculture Cooperatives & CICTAB
Rural Financing Institutions
100 3rd SEACEN Research Week 1 SEACEN Kuala Lumpur, Malaysia
Exposure Visit to Program on Co-operative Business Model in 2 CICTAB Colombo, Sri Lanka
101
Sri Lanka
Discussion with RBI on the Issues of Demonetization Of INR 2 MoF/N Delhi, India
102
500 & 1000
103 Training on Basel II & III Practices of RBI 5 RBI Mumbai, India
Security Features in Genuine Currency Notes & Identification 6 CBSL Colombo, Sri Lanka
104
of Forged Notes
105 Regional Development: Fiscal Risk, Fiscal Space & SDGs 1 IMF-JICA Japan
106 Central Banking Policies-Cruising New Frontiers 4 RBI Chennai, India
MoU on Cooperation in the Field of Supervision and 2 NRB/State Bank of Pakistan Karachi, Pakistan
107
Exchange of Supervisory Information
108 Retreat Program 1 IMF Vietnam
Brainstorming Workshop to Finalize the Draft Strategic Plan 1 SAARC Dev.Fund Colombo, Sri Lanka
109
of SDF 2020 MSME
110 Working Visit of RTGS System of RBI 3 RBI Mumbai, India
111 Financial Soundness Indicators 2 IMF Bangkok, Thailand
112 On-Site Banking Supervision 1 DBB Munich, Germany
4th Meeting of the SEAVG Working Group to Enhance the 1 BNM Kuala Lumpur, Malaysia
113 Effectiveness and Formulate the new Rotation Scheme for
SEAVG office at the IMF
114 Inauguration and First Steering Committee Meeting 2 IMF-SARTAAC Delhi, India
Apec Financial Regulators Training Initiative Regional Seminar 4 APEC Bali, Indonesia
115
on Crisis Management
International Programme on Agricultural Financing and Rural 1 CICTAB Dhaka, Bangladesh
116
Development
117 Asia Reserve Managers Exchange 3 SCB Singapore
7th Economic and Finance Conference 1 Int'l Institution of Social & Tel Aviv, Israel
118
Eco.Science
119 47th International Central Banking Course 1 State Bak of Pakistan Pakistan
120 Women's Development through Income Generating Activities 2 CICTAB Pune, India
International Programme on Good Governance for Women 3 CICTAB Pune, India
121 Board of Directors of Cooperatives and Rural Financing
Institutions.
International Programme on Skill Development of Trainers 3 CICTAB Luchnow, India
122 Training in the area of Promotion and Financing or SHGs
JLGs for Financial Inclusion for Rural Poor
Sale Promotion Program of Foreign Employment Saving 4 NRB Doha, Dubai
123
Bonds
124 Foreign Reserve Management 4 Bank of Korea Seoul, Korea
Top Management Forum on Knowledge Management for 1 Korea Korea
125
SMEs
126 Seminar on Stress Testing for Supervision 1 BIS Switzerland
127 Research and Observation Visit 2 Money Loundering Nepal Fiji
128 Economic Education- The Role of Central Banks 1 DBB Frankfurt, Germany
129 Meeting of the Supervisory College 4 RBI Mumbai, India
130 5th Advance Programme for Central Bankers and Regulators 2 The Chinese University Hong Kong
131 FATF Plenary and Working Group Meeting 2 FATF France
Public Procurement 1 DBB Frankfurt

132
Japan IMF Microfinance Seminar for Asia 1 National Graduate Institute Japan
133
for Policy Studies
SEACEN Foundation Course on Payment and Settlement 3 SEACEN Beijing, China
134
Systems
Fiscal Analysis and Forecasting 1 IMF-SARTTAC Delhi
135
136 Human Resource Management at Central Banks 2 ISCB Istanbul, Tukey
137 Cloud Services and Intermediate infrastructure Industries 1 WHD.Global Rust, Germany
5th NRNA Asia Pacific Regional Meeting & Inaugural ADB- 2 NRNA Kuala Lumpur & Tokyo
138
OMFIF Seminar
;xefuL
;+Vof
International Program on Cooperative Governance for the 2 CICTAB Pune, India
139 Board of Directors of Cooperatives and Rural Financing
Institutions
140 12th Asia-Pacific High Level Meeting on Banking Supervision 2 BIS Bali, Indonesia
141 Assessor Training Workshop 1 APG/FATF Washington DC,USA
142 Workshop on Achieving better Results in Complex Times 4 SEACEN Bangkok, Thailand
2nd Dissemination Workshop: FAD-APRACA Regional 1 APRACA Indonesia
143
Grant Project "RuFBeP"
144 SAARCFINANCE Seminar on Financial Stability 2 SAARC-Finance Islamabad, Pakistan
SEACEN-BOJ Intermediate Course on Payment and 4 SEACEN Kuala Lumpur, Malaysia
145
Settlement Systems
146 Regional Seminar on Liquidity Risk Management 4 APEC Hong Kong
147 Dye Destruction Process of Rs 100 2 China Banknote Nanchang, China
148 High Security Printing Conference Series 2016-17 2 Reconnaissance International Baku, Azerbaijan
Payment & Settlement Systems: Operation, Risks and 4 RBI Chennai
149
Oversight
150 Exposure Visit/Training 24 CMA Cambodia
151 Interaction Program With CMA Senior Management 3 CMA Cambodia
152 Meeting of the Standing Committee 2 ICU Myanmar
153 Financial Markets and Instruments 1 IMF-STI Singapore
154 SAARC Finance Coordinators Meeting 1 SAARC Finance Dhaka, Bangladesh
The Transmission of Macro-Prudential and Monetary Policies 2 IMF/IBRN Washington DC, USA
155
Across Boarders & 2017 Spring Meeting of IMF
Observation Visit to International Practices in areas of 1 MoF/N Frankfurt & Berlin
156
Banking and Insurance Sector Germany
157 Internal Audit Practices at Central Banks 1 ISCB Istanbul, Turkey
158 Program on Strategic Leadership in Inclusive Finance 1 UNCDF Boston,USA
159 Crisis Management and Resolution 4 SEACEN Kuala Lumpur, Malaysia
160 Model Based Monetary policy analysis & Forecasting 2 IMF-STI Singapore
161 IT Auditing 1 DBB Frankfurt, Germany
162 Central Bank Accounting and Budget Management 2 Banque de France Paris, France
Cash Related Processes at Central Bank-Risk Coverage by the 1 DBB Frankfurt, Germany
163
Internal Audit Function
164 Compilation of Balance of Payment Statistics 1 IMF Washington DC, USA
165 The Currency Conference 1 Currency Research Kuala Lumpur, Malaysia
166 Reserve and asset Management 1 BIS Switzerland
167 Fiscal Framework 1 IMF-STI Singapore
168 Equitable Growth through Financial Inclusion 1 RMA Bhutan
169 Introductory Course on Monetary & Financial Statistics 1 IMF-STI Singapore
170 4th International User Group Meeting 2 WHD. Global New York, USA
Workshop on International Cooperation focused on Asset 1 BFIU/WBG Dhaka,Bangladesh
171
Recovery for BIMSTEC Member Countries
172 IADI 2017 Research Conference 1 BIS Switzerland
68th APRACA Executive Meeting & Visit to the APRACA 3 APRACA Beijing & Bangkok
173
Secretariat
174 Developing a Leadership Growth Mindset 3 SEACEN Myanmar
Regional Seminar on Cyber security/Technology Risk 2 APEC Cook Islands
175
Supervision
176 To Visit Banknote Printing Plant 3 China Banknote Nanchang, China
177 KPP Knowledge Partnership Program 4 Bank of Korea Seoul LKorea
178 Training o Quarterly National Accounting 1 IMF-SARTAAC Delhi, India

179 Internet Based Fully Automation 1 NEPSE Dhaka/Colombo
180 35th AGM of SEACEN 2 SEACEN Kuala Lumpur
181 Capital Flows Macroeconomics analysis and policies 1 IMF-STI Singapore
182 Financial Programming and Policies 1 IMF-SARTAAC Delhi India
183 Fiscal Policy analysis with DSGE Models 1 IMF Washington DC, USA
184 Financial Sector Surveillance 1 IMF-STI Singapore
185 Working Group Meeting 2 FATF Spain
186 UOB Hong Kong Cash Processing Centre 2 United Overseas Bank Hong Kong
187 Annual General Meeting of BIS 2 BIS Switzerland
188 Basel Regulations 5 RBI Chennai, India
South-South Education Program for Economic and Finance 1 Finance Center for South Beijing
189
South Corporation
190 Portfolio analytics 1 BIS Switzerland
191 Program with Ministry of Commerce and Industry 4 IMF-SARTTAC New Delhi
192 Egmont Group Plenary 2 Egmont Group Macau, China
193 Study Visit 1 Bank of Korea Seoul Korea
SEACEN-MAS Financial Technology Disruption: Rebutting 4 SEACEN-MAS Singapore
194
Finance and Regulation
;xefuL
;+Vof
BNM-AFI Consumer Empowerment and market conduct 4 BNM-AFI Kuala Lumpur, Malaysia
195
programme
Course on Macroeconomic & Monetary Policy Management 4 SEAEN Bali, Indonesia
196 theme" Monetary Policy Challenges Since the Global Financial
Crisis
39th Meeting of SEACEN Directors of Monetary Policy 1 SEACEN Kuala Lumpur, Malaysia
197 Research & High Level Seminar for Directors of Monitory
Policy Research
46th Board of Directors Meeting & STS Meeting of the Asian 4 ACU Colombo, Sri Lanka
198
Clearing Union
199 APG Annual Meeting 2 APG Colombo, Sri Lanka
200 Green Financing Symposium 1 BIS Frankfurt, Germany
201 24th Banking Supervisors Training Program 2 SEACEN Singapore
Total 500
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-!)_ ljutdf ;'/Iffsf] sf/0faf6 o; a}+ssf] :jLs[lt lnO{÷glnO{ o; a}+snfO{ ;"rgf dfq lbP/ aGb
ul/Psf÷uflePsf zfvf÷pkzfvfx? k"j{jt\ ?kdf ;~rfng ug{ o; a}+ssf] :jLs[lt lnO/xg' gkg]{ /
åGåsfndf lj:yflkt ePsf a}+ssf zfvf k'g:yf{kgfnfO{ k|efjsf/L agfpg To:tf :yfgdf b'Oj6f
zfvf k'g:yf{kgf u/]sf] cj:Yffdf sf7df8f}+ pkTosfleq o; a}+ssf] :jLs[lt lnO Ps zfvf vf]Ng
;lsg] Joj:yf ul/Psf] .
-!!_ clgjfo{ gub df}hbft u0fgf ug]{ ;dofjlw b'O{ xKtfsf] sfod ul/Psf] / clgjfo{ gub df}hbftsf]
slDtdf &) k|ltzt /sd b}lgs ?kdf sfod ug'{ kg]{ Joj:yf ul/Psf] .
-!@_ Ohfhtkqk|fKt ;+:yfn] sf7df8f}+ pkTosf, dxfgu/kflnsf jf pk–dxfgu/kflnsf jf gu/kflnsfsf
s]Gb| afx]ssf :yfgdf zfvf vf]Ng o; a}+ssf] :jLs[lt lng' gkg]{ / o; a}+ssf] k"j{ :jLs[lt lagf
gu/kflnsf, pk–dxfgu/kflnsf / dxfgu/kflnsfsf ;f]lx j8f Pjd\ ufpF ljsf; ;ldltleq jfx]s
cGoq zfvf jf s'g} klg lsl;dsf] sfof{no :yfgfGt/0f ug{ aGb ug{ jf ug{ jf ufEg gkfpg]
Joj:yf ul/Psf] .
-!#_ a}+s tyf ljQLo ;+:yfdf gofF ;~rfns lgo'Qm÷dgf]lgt eO{ cfP kZrft\ ;DalGwt ;+:yfn] cfˆgf]
;+/rgf, Joj;fosf] k|s[lt, ;+:yfut ;'zf;g, ;+:yfut /0fgLlt, Joj;flos of]hgf, ;~rfnssf]
st{Jo tyf pt/bfloTj, hf]lvd Joj:yfkgsf ;DaGwdf ckgfOPsf /0fgLlt, ;dli6ut cfly{s Pjd\
ljQLo cj:yf, jt{dfg sfg"gL Joj:yf, k|rngdf /x]sf a}+lsË ;]jf tyf k4lt / o; a}+saf6 hf/L
ul/Psf lgb]{zg cflb ljifox? ;d]6L Ps dlxgfleq cled'vLs/0f -Orientation_ u/fpg' kg]{ / ;du|
a}+lsË 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) ;d]6L cfˆgf ;a} ;~rfnsx?nfO{ x/]s jif{ sDtLdf
Psk6s cled'vLs/0f÷k'gtf{huLs/0f u/fpg] Joj:yf ldnfpg' kg]{ Joj:yf ul/Psf] .
-!$_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfˆgf sd{rf/Lx?sf]] bIftf clej[l4sf nflu k|To]s jif{ s'n
sd{rf/L vr{sf] Go"gtd # k|ltzt /sd tflnd tyf j[lQ ljsf;df o; a}+sn] tf]lsPsf] zt{x?sf]
clwgdf /xL sfo{ljlw agfO{ vr{ ug'{ kg]{ Joj:yf sfod ul/Psf] .
-!%_ a}+s tyf ljQLo ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTj ;DaGwL sfo{df yk lqmofzLn x'g cfˆgf]
x/]s cfly{s jif{sf] v'b d'gfkmfsf] sDtLdf ! k|ltzt /sd 5'§\ofO{ ;+:yfut ;fdflhs pQ/bfloTj
sf]if v8f u/L hDdf ug'{ kg]{ / sf]ifdf hDdf ePsf] /sd o; a}+sn] tf]s]sf] If]qdf sfo{ljlw agfO{
csf]{ cfly{s jif{leq vr{ ug]{ Joj:yf ldnfpg lgb]{zg hf/L ul/Psf] 5 .
-!^_ ;Ddflgt >L ;jf{]Rr cbfntsf] k"0f{ Ohnfzaf6 a}+s tyf ljQLo ;+:yfx?n] lng] h]yf hdfgt Pjd\
lnnfd ;DaGwdf ldlt @)&@÷)(÷!^ df ePsf] km};nfaf6 ;a} a}+s tyf ljQLo ;+:yfx?sf gfddf
!$ a'Fb] lgb]{zgx? tTsfn sfof{Gjog ug{ / ;f] ;DaGwdf o; a}+snfO{ cg'udg ug{ egL cfb]z
ePsf] x'Fbf pko'{Qm lgb]{zgx? tTsfn sfof{Gjog ug{' u/fpg' x'g a}+s tyf ljQLo ;+:yfx?nfO{
lgb]{zg hf/L ul/Psf] .
-!&_ tf]lsPsf pTkfbgzLn If]qdf Go"gtd shf{ k|jfx gu/]df jf sd k|jfx u/]df Go"gtd ?kdf k'¥ofpg'
kg]{ /sddf x'g cfpg] gk'u /sddf @)&$ c;f/ d;fGtb]lv g]kfn /fi6« a}+s P]g, @)%* sf] bkmf
*! adf]lhd ;DalGwt Ohfhtkqk|fKt ;+:yfn] ;f] u0fgf cjlwdf shf{df lng] clwstd Aofhb/n]
x'g] /sd xhf{gf nufpg] Joj:yf sfod ul/Psf] .
-!*_ æ3/]n' tyf ;fgf pBf]uÆ sf] kl/efiff ;+zf]wg u/L cf}Bf]lus Joj;fo P]g, @)&# sf] cg';"rL–@ df
plNnlvt 3/]n' pBf]ux? / bz s/f]8 ?k}ofF;Dd l:y/ k"FhL ePsf ;fgf pBf]ux? kg]{ Joj:yf
ul/Psf] .
-!(_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n]] o; a}+sn] tf]s]sf] zt{x?sf] clwgdf /xL k|fljlws ;]jf
;Demf}Tff -Technical Service Agreement, TSA_ u/L u}/–g]kfnL gful/saf6 Joj:yfkg ;]jf lng
;Sg] / s'g} ljz]if k|fljlws kbdf :jb]zd} bIf sd{rf/L pknAw gePdf o; a}+sn] tf]s]sf]
k|lqmof÷Joj:yfx?sf] kfngf u/L u}/–g]kfnL gful/snfO{ lgo'Qm u/L sfd u/fpg ;Sg] Joj:yf
sfod ul/Psf] .
-@)_ Ohfhtkqk|fKt ;+:yfn] dfu tyf cNk ;"rgfdf cfwfl/t lgIf]k (Call Deposit) sf] Aofhb/ art
vftfdf k|bfg ul/g] Go"gtd Aofhb/ eGbf a9L gx'g] u/L to ug'{kg]{ Joj:yf ul/Psf] .
-@!_ Ohfhtkqk|fKt ;+:yfx?af6 lgDgfg';f/sf] If]qdf k|jflxt shf{ tyf ;fk6 /sdsf] a9Ldf %)
k|ltzt;Ddsf] /sdnfO{ @)&$ c;f/ d;fGt;Ddsf] cjlwsf nflu dfq shf{÷lgIf]k tyf k|fylds
k"FhL cg'kft -CCD Ratio_ sfod ug]{ k|of]hgsf] nflu shf{ tyf ;fk6af6 36fpg ;lsg] Joj:yf
ul/Psf] .
-!_ ljkGg ju{df k|ToIf ?kdf k|jflxt @ k|ltzt;Ddsf] shf{ .
-@_ æo'jfx?nfO{ Jofj;flos s[lif shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&!Æ
adf]lhd k|jflxt yk shf{ -pTkfbgzLn If]qtkm{ bf]xf]/f] gkg]{ u/L_, /
-#_ pTkfbgzLn -s[lif, phf{, ko{6g / 3/]n' tyf ;fgf pBd_ If]qtkm{ k|jflxt shf{ .Æ
-@@_ ldlt @)&$÷!÷! b]lv b}lgs ?kdf CCD Ratio cg'udg ul/g] / b}lgs ?kdf u0fgf ul/g] CCD
Ratio sf] tf]lsPsf] ;Ldf gf3]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( cg';f/ a9L k|jflxt shf{
/sddf a}+s b/n] x'g cfpg] a/fa/ /sd xhf{gf nufOg] Joj:yf ul/Psf] .
-@#_ k|fs[lts JolQmnfO{ JolQmut k|of]hgsf nflu ;jf/L ;fwg vl/b ug{ shf{ k|jfx ubf{ ;f] ;jf/L
;fwgsf] d"Nosf] clwstd %) k|ltzt;Dd dfq ug{' kg]{ t/ ;fj{hlgs oftfoft, lgdf{0f sfo{ Pjd\
ko{6g, lzIff, :jf:Yo / 9'jfgL h:tf ;]jfsf nflu k|of]u x'g] ;jf/L ;fwgsf] xsdf of] ;Ldf nfu"
gx'g] Jo:yf ul/Psf] .
-@$_ a}+s tyf ljQLo ;+:Yffx?af6 k|jfx x'g] Overdraft nufotsf Revolving k|s[ltsf JolQmut
shf{x?sf] ;Ldf ?= ! s/f]8af6 36fO{ ?= &% nfv sfod ul/Psf] / pQm ;Ldfleq g/x]sf shf{sf]
xsdf @)&$ c;f/ d;fGtleq pQm ;Ldfdf NofO;Sg' kg]{ Joj:yf ul/Psf] .
-@%_ C0fLn] Pp6} ldlt jf cjlwsf] cnu–cnu ljQLo ljj/0f k]z u/]sf] cj:yfdf To:tf C0fLnfO{
k|jflxt shf{nfO{ v/fa shf{df juL{s/0f ug'{ kg]{ Joj:yf ul/Psf] .
-@^_ 6«:6 l/l;K6 shf{, laN; l8:sfplG6Ë jf To:t} k|s[ltsf cfoft shf{sf] clwstd !@) sf] cjlwnfO{
a9fO{ @)&$ c;f/ d;fGt;Ddsf nflu !%) lbg sfod ul/Psf] .
-@&_ g]kfn ;/sf/, dlGqkl/ifbaf6 æo'jfx?nfO{ Joj;flos s[lif shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL
sfo{ljlw, @)&!Æ vf/]h eO{ æJoj;flos s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg
;DaGwL sfo{ljlw, @)&#Æ :jLs[t ePsf]n] ljBdfg sfo{ljlw vf/]h u/L gofF sfo{ljlw sfof{Gjosf
nflu lgb]{zg hf/L ul/Psf] .
-@*_ shf{ k|jfx ubf{ lng] k|zf;lgs ;]jf z'Ns tyf k|lta4tf z'Ns ;DaGwL Joj:yfnfO{ kl/dfh{g u/L
u|fxsn] shf{sf] nflu lgj]bg lbP kZrft\ shf{ :jLs[ltsf] k|lqmof cf/De ubf{sf] jvt k|zf;lgs
;]jf z'Ns lng ;lsg] t/, shf{ c:jLs[t ePsf] cj:yfdf o:tf] z'Ns tTsfn u|fxssf] vftfdf
lkmtf{ ug'{kg]{ Joj:yf ul/Psf] .
-@(_ Aofhb/ ;DaGwL ljBdfg lgb]{zgnfO{ vf/]h u/L a}+s tyf ljQLo ;+:yfn] shf{ tyf ;fk6sf] Aofhb/
lgwf{/0f ubf{ æcfwf/ b/Æ -Base Rate_ ;Fu cfj4 ug'{kg{] u/L gofF lgb]{zg hf/L ul/Psf] .
-#)_ ljkGg ju{df u0fgf x'g] ljBdfg Joj:yfsf s]xL a'Fbfx?df ;+zf]wg u/L b]xfo adf]lhdsf Joj:yf
sfod ul/Psf] .
-!_ gjLs/0fLo phf{ k|ljlw cGtu{t 3/]n' ;f}o{ ljB't k|0ffnL -Solar Home System_, ;f}o{ r'nf] -
Solar Cooker_, ;f}o{ 8f«o/ -Solar Dryer_, ;f}o{ jf6/ kDk -Solar Pump_, afof]UofF; -Biogas_,
;'wfl/Psf] kfgL 36\6 -Improved Water Mill_, ;'wfl/Psf] r'nf] -Improved Cook Stoves_
k|of]hgdf k|ltkl/jf/ Ps nfv ?k}ofFdf ga9\g] u/L k|jfx u/]sf] shf{ . ljut b'O{ jif{b]lv shf{
pkef]u u/L c;n ju{df k/]sf C0fLsf] xsdf o:tf] ;Ldf Ps nfv krf; xhf/ ?k}ofF .
-@_ ljkGg 3/kl/jf/x?nfO{ nlIft u/L gljs/0fLo phf{ k|j4{g ug]{ p2]Zon] cfof]hgfsf] s'n
nfutsf] %) k|ltzt jf ;f] eGbf a9L nufgL ug]{ pkef]Qmf ;ldlt, ;xsf/L, lghL tyf
;fj{hlgs lghL ;fem]bf/L :jfldTjdf cfwfl/t !))) lsnf]jf6 Ifdtf;Ddsf n3' tyf ;fgf
hnljB't cfof]hgf, %)) lsnf]jf6 lks Ifdtf;Ddsf ;f}o{ ldlg u|L8, @)) lsnf]jf6
Ifdtf;Ddsf] Uof;Lkmfo/ k|ljlw, %)) lsnf]jf6 Ifdtf;Ddsf] jfo' tyf ;f}o{ jfo' phf{ ldlIft
k|0ffnL / @)) 3gld6/ Ifdtf;Ddsf] ;+:yfut jfof]Uof; Knf06 h:tf kl/of]hgfdf a}+s tyf
ljQLo ;+:yfx?n] pkef]Qmf ;ldlt, jrt tyf C0f ;xsf/L afx]ssf ljifout ;xsf/L, lghL
tyf ;fj{hlgs lghL ;fem]bf/L ;+:yfnfO{ k|bfg ug]{ ?= # s/f]8;Ddsf] shf{ tyf ;fk6 .
-#!_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL lgjf/0f ;DaGwL ljBdfg lgb]{zgnfO{
vf/]h u/L ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL lgjf/0f ;DaGwL P]g,
lgodg / o; a}+ssf] kfngf gePdf :ki6 hl/jfgf ;lxtsf] gofF lgb]{zg hf/L ul/Psf] .
-##_ æ3Æ ju{sf n3'ljQ ljQLo ;+:yfn] cfkm\gf] sf]ifsf] nfut (Cost of fund) df k|zf;lgs nfut jfkt
a9Ldf $ k|ltzt ljGb';Dd yk u/L cfpg] b/df a9Ldf & k|ltzt ljGb';Dd yk u/L shf{sf]
Aofhb/ sfod ug{ ;Sg] t/ o;/L to x'g] shf{sf] Aofhb/ !* k|ltzt eGbf a9L x'g gx'g] Joj:yf
ul/Psf] .
-#$_ o; a}+saf6 Ohfhtkq k|fKt /fli6«o :t/sf] yf]s shf{ k|bfg ug]{ n3'ljQ ljQLo ;+:yfx?n] @)&%
c;f/ d;fGt;Dd Go"gtd\ r'Qmf k"FhL ?= ^) s/f]8 sfod ug'{kg]{ Joj:yf ul/Psf] .
-#%_ æ3Æ ju{sf n3'ljQ ljQLo ;+:yfaf6 k|bfg x'g] ljkGg ju{ shf{sf] ;Ldf ;DaGwL ljBdfg
Joj:yfnfO{ ;+zf]wg u/L b]xfo adf]lhdsf] Joj:yf sfod ul/Psf] M
-s_ ljkGg tyf Go"g cfo ePsf JolQmnfO{ ;fd'lxs hdfgLdf n3' pBd jf Joj;fo ;~rfng ug{
k|lt ;d"x ;b:o a9Ldf tLg nfv ?k}ofF;Dd n3'shf{ pknAw u/fpg ;lsg] 5 . ljut b'O{
jif{b]lv shf{ pkef]u u/L c;n ju{df k/]sf ;d"x ;b:osf] xsdf kfFr nfv ?k}ofF ;Ldf sfod
ul/Psf] .
-v_ gjLs/0fLo pmhf{ k|ljlw cGtu{t Solar Home Systems /÷jf Bio-gas k|of]hgsf] nflu k|lt
kl/jf/ a9Ldf ?= b'O{ nfv;Ddsf] n3'shf{ pknAw u/fpg ;lsg] .
-u_ ljkGg tyf Go"g cfo ePsf JolQmnfO{ :jLsf/of]Uo lwtf] lnO{ n3' pBd jf Joj;fo ;~rfng
ug{ k|lt ;d"x ;b:o a9Ldf ?= kfFr nfv ?k}ofF;Dd n3'shf{ pknAw u/fpg ;lsg] 5 . ljut
b'O{ jif{b]lv shf{ pkef]u u/L c;n ju{df k/]sf ;d"x ;b:osf] xsdf ;ft nfv ?k}ofF ;Ldf
sfod ul/Psf] 5 . a}+s tyf ljQLo ;+:yf gePsf uf=lj=;=x?df n3'ljQ ljQLo ;+:yfx?af6
:jLsf/of]Uo lwtf] lnO{ ;d"xdf cfa4 ePsf tyf gePsf JolQmx?nfO{ n3'pBd ;~rfng ug{
?= bz nfv;Dd shf{ k|bfg ug{ ;lsg] .
-3_ ;d'xdf cfj4 gePsf ljkGg tyf Go"g cfo ePsf JolQmnfO{ kof{Kt lwtf] lnO{ a9Ldf ?= tLg
nfv;Ddsf] n3'shf{ k|bfg ug{ ;lsg] .
-#&_ n3'ljQ ljQLo ;+:yf :yfkgfsf nflu lgj]bg lng] sfo{ ljQLo kx'Fr sd ePsf tf]lsPsf] !) lhNnf
sfo{ If]q /xL ;+rfng cfpg] ;+:yf afx]s cGoqsf nflu :ylut ul/Psf] .
-#*_ a}+s tyf ljQLo ;+:yf ;DaGwL k|rlnt sfg"gdf ePsf] Joj:yf adf]lhd a}+s tyf ljQLo ;+:yfsf]
;~rfns ;ldltdf sDtLdf % hgf / a9Ldf & hgf ;~rfns x'g] u/L ;+:yfks z]o/ ;d"x /
;j{;fwf/0f z]o/ ;d"xaf6 z]o/ :jfldTj cg'kftsf cfwf/df k|ltlglwTj x'g'kg]{ ePsf]n] a}+s tyf
ljQLo ;+:yfn] oyfzLw| ;fwf/0f÷ljz]if ;fwf/0f ;ef af]nfO{ cf–cfˆgf] k|aGwkq tyf lgodfjnL
;+zf]wg÷;dfof]hg÷kl/dfh{g u/L k|rlng sfg"g cg'¿k ;~rfns ;ldlt u7g ug]{ Joj:yf
ldnfpg] ;"rgf hf/L ul/Psf] .
-#(_ g]kfnsf] ;+ljwfgn] to u/]sf k|To]s :yfgLo txdf sDtLdf Pp6f jfl0fHo a}+ssf] zfvf :yfkgf ug]{
;DaGwL sfo{qmdnfO{ sfof{Gjogdf Nofpg] ;DaGwdf xfn jfl0fHo a}+s g/x]sf :yfgLo txdf a}+s
zfvf vf]Ngsf nflu a}+snfO{ k|f]T;fxg ;lxtsf] clgjfo{ ?kdf zfvf sfof{no vf]Ng] Joj:yf sfod
ul/Psf] .
-$)_ o; a}+saf6 hf/L ul/Psf] æa}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL,
@)^$Æ vf/]h u/L æa}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL,
@)&$Æ nfu' ul/Psf] .
-$!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@& sf] pkbkmf -@_ df a}+s tyf ljQLo
;+:yfsf ;~rfns ;ldltsf cIoIfn] g]kfn /fi6« a}+s ;dIf tf]lsPsf] 9fFrfdf kb tyf uf]klgotfsf]
;ky lng'kg]{ Joj:yf /x]sf]n] ;f]] k|of]hgsf nflu æsÆ ju{sf jfl0fHo a}+ssf] xsdf ueg{/÷8]k'6L
ueg{/ ;dIf, /fli6«o :t/sf ævÆ ju{sf ljsf; a}+ssf] xsdf 8]k'6L ueg{/ jf a}+s tyf ljQLo ;+:yf
lgodg ljefusf sfo{sf/L lgb]{zs ;dIf, cGo ;+:yf -lhNnfl:yt jfx]s_ sf] xsdf a}+s tyf ljQLo
;+:yf lgodg ljefusf sfo{sf/L lgb]{zs jf lgb]{zs ;dIf / lhNnfl:yt -pkTosf aflx/_ k|wfg
sfof{no ePsf] If]qLo jf lhNnf:t/Lo ;+:yfsf] xsdf pQm If]qdf cjl:yt g]kfn /fi6« a}+ssf]
sfof{nosf] lgb]{zs ;dIf kb tyf uf]klgotfsf] ;ky lng] Joj:yf ul/Psf] .
cg';"rL @=@ M u|fdL0f a}+lsË cg'z/0fstf{sf] ?kdf lghL If]qaf6 :yflkt

n3'ljQ sf/f]af/ ug]{ ;+:yfx¿
qm=;+= n3'ljQ ;+:yfsf] gfd qm=;+= n3'ljQ ;+:yfsf] gfd
1 lgw{g pTyfg a}+s lnld6]8 26 ;dtf dfO{s|f]kmfO{gfG; ljQLo ;+:yf lnld6]8
2 l8k|f]S; n3'ljQ ljsf; a}+s lnld6]8 27 ;fd'bflos n3'ljQ ljQLo ;+:yf lnld6]8
3 l5d]s n3'ljQ ljsf; a}+s lnld6]8 28 g]zgn dfOqmf]kmOgfG; ljQLo ;+:yf lnld6]8
4 :jfjnDag n3'ljQ ljsf; a}+s lnld6]8 29 g]kfn u|fdL0f ljsf; a}+s lnld6]8
5 g]?8] n3'ljQ ljsf; a}+s lnld6]8 30 g]kfn ;]jf n3'ljQ ljQLo ;+:yf lnld6]8
6 gofF g]kfn n3'ljQ ljsf; a}+s lnld6]8 31 pGgtL dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8
7 ldlynf n3'ljQ ljsf; a}+s lnld6]8 32 :jb]zL n3''ljQ ljQLo ;+:yf lnld6]8
8 ;dL6 dfOqmf]kmfO{gfG; 8]enkd06 a}+s ln= 33 gf8]k n3'ljQ ljQLo ;+:yf lnld6]8
9 :j/f]huf/ n3'ljQ ljsf; a}+s lnld6]8 34 ;kf]6{ dfOqmf] kmOgfG; ljQLo ;+:yf lnld6]8
10 gfuj]nL n3'ljQ ljsf; a}+s lnld6]8 35 cf/De dfOqmf]kmO{gfG; ljQLo ;+:yf lnld6]8
11 sflnsf dfO{qmf]q]l86 8]enkd]G6 a}+s lnld6]8 36 hg;]jL n3'ljQ ljQLo ;+:yf lnld6]8
12 ldld{/] dfOqmf]kmfO{gfG; a}+s lnld6]8, 37 rf}tf/L n3'ljQ ljQLo ;+;yf lnld6]8
13 hgpTyfg ;fd'bflos n3'ljQ ljsf; a}+s ln= 38 3f]8L3f]8f n3'ljQ ljQLo ;+:yf lnld6]8
14 jf]]dL dfOs|f]kmfOgfG; ljQLo ;+:yf lnld6]8 39 cfzf n3'ljQ ljQLo ;+:yf lnld6]8
15 nIdL n3'ljQ ljQLo ;+:yf lnld6]8 40 g]kfn Pu|f] n3'ljQ ljQLo ;+:yf lnld6]8
16 l;len n3'ljQ ljQLo ;+:yf lnld6]8 41 /fdf/f]zg n3'ljQ ljQLo ;+:yf lnld6]8
17 dlxnf ;xofqf dfO{qmf]kmfO{gfG; ljQLo ;+:yf ln= 42 lqmPl6e n3'ljQ ljQLo ;+:yf lnld6]8
18 ls;fg dfOs|f]kmfOgfG; ljQLo ;+:yf lnld6]8 43 u'/fz n3'ljQ ljQLo ;+:yf lnld6]8
19 ljho n3'ljQ ljQLo ;+:yf lnld6]8 44 u0fklt n3'ljQ ljQLo ;+:yf lnld6]8
20 PgPdaL dfOs|f]kmfOgfG; ljQLo ;+:yf lnld6]8 45 OlGkmlg6L dfOqmf]kmfOgfG; ljQLo ;+:yf ln=
21 km/jf8{ sDo'lgl6 dfOs|f]kmfOgfG; ljQLo ;+:yf ln= 46 cf+lwvf]nf n3''ljQ ljQLo ;+:yf lnld6]8
22 l/nfojn dfOs|f]kmfOgfG; ljQLo ;+:yf lnld6]8 47 :jfledfg dfOqmf]kmfOgfG; ljQLo ;+:yf ln
23 dx'nL ;fd'bflos n3'ljQ ljQLo ;+:yf lnld6]8 48 :kz{ n3'ljQ ljQLo ;+:yf ln
24 ;'of{]bo n3'ljQ ljQLo ;+:yf lnld6]8 49 ;a}sf] n3'ljQ ljQLo ;+:yf ln
25 d]/f] dfOs|f]kmfOgfG; ljQLo ;+:yf lnld6]8
cg';"rL @=# M yf]s shf{ sf/f]af/ dfq ug]{ n3'ljQ ljQLo ;+:yfx¿
qm=;+= n3'ljQ ;+:yfsf] gfd qm=;+= n3'ljQ ;+:yfsf] gfd
1 ?/n dfOqmf]kmfO{gfG; 8]enkd]06 ;]G6/ 3 km:6{ dfO{qmf]kmfO{gfG; 8]enkd]06 a}+s,
2 ;fgf ls;fg ljsf; a}+s 4 cf/P;l8;L n3'ljQ ljQLo ;+:yf ln=,
cg';"rL @=$ M @)&# c;f/d;fGt;Dd sf/f]af/ ;+rfng u/]sf …vÚ ju{sf ljQLo
;+:yfx?sf] ljj/0f
-s_ /fli6«o :t/
qm=;+ gfd qm=;+ Gfd
1 Pg=cfO{=l8=;L= 8]enkd]G6 a}+s lnld6]8 8 s}nfz ljsf; a}+s lnld6]8
2 dxfnIdL ljsf; a}+s lnld6]8 9 ;f++lu|nf 8]enkd]G6 a}+s lnld6]8
3 b]j ljsf; a+}s lnld6]8 10 ul/df ljsf; a}+s lnld6]8
4 n'lDjgL ljsf; a}+s lnld6]8 11 km]jf ljsf; a}+s lnld6]8
5 Hof]lt ljsf; a}+s lnld6]8 12 d'lQmgfy ljsf; a}+s lnld6]8
6 sfdgf ljsf; a}+s lnld6]8 13 cf]d 8]enkd]06 a}+s
7 6'l/hd 8]enkd]G6 a}+s lnld6]8
-v_ bz lhNnf sfo{If]q ePsf ;+:yfx?

qm=;+ gfd qm=;+ Gfd
1 zfOg /];'Ëf 8]enkd]G6 a}+s lnld6]8 2 ;]jf ljsf; a}+s lnld6]8
-u_ tLg lhNnf sfo{If]q ePsf ;+:yfx?

qm=;+ gfd qm=;+ gfd
1 gf/fo0fL 8]enkd]G6 a}+s lnld6]8 11 s~rg 8]enkd]G6 a}+s lnld6]8
2 ;xof]uL ljsf; a}+s lnld6]8 12 ;Ktsf]zL 8]enkd]06 a}s lnld6]8
3 s0ff{nL ljsf; a}+s lnld6]8 13 ;femf ljsf; a}+s lnld6]8
4 PS;]n 8]enkd]06 a}+s lnld6]8 14 u||Lg 8]enkd]06 a}+s lnld6]8
5 j]:6g{ 8]enkd]G6 a}+s ln 15 /fKtLe]/L ljsf; a}+s lnld6]8
6 ldt]/L 8]enkd]G6 a}+s lnld6]8 16 ld;g 8]enkd]06 a}+s
7 ltgfp ljsf; a}+s ln 17 l;Gw' ljsf; a}+s lnld6]8
8 sGsfO{ ljsf; a}s, lnld6]8 18 g]kfn sDo'lg6L 8]enkd]06 a}+s lnld6]8
9 efu{j ljsf; a}+s lnld6]8 19 skf]{/]6 8]enkd]G6 a}+s ln
10 cNkfOg 8]enkd]G6 a}+s lnld6]8 20 k"l0f{df ljsf; a}+s lnld6]8
-3_ Ps lhNnf sfo{If]q ePsf ;+:yfx?

qm=;+ gfd qm=;+ gfd
1 sfj]nL ljsf; a}+s lnld6]8 4 dfp06 dsfn' 8]enkd]06 a}+s lnld6]8
2 xfd|f] ljsf; a+}s lnld6]8 5 ;xf/f ljsf; a}+s lnld6]8
3 ;fNkf ljsf; a}+s lnld6]8
cg';"rL @=% M cfly{s jif{ @)&#÷&$ df :ynut lg/LIf0f ul/Psf jfl0fHo a}+sx?
qm=;+= jfl0fHo a}+sx?sf] gfd

1= l;len a}+s ln=
2= g]kfn a}+s ln=
3= glan a}+s ln=
4= g]kfn OGe]i6d]06 a}+s ln=
5= g]kfn a+unfb]z a}+s ln=
6= df5fk'R5«] a}+s ln=
7= /fli6«o jfl0fHo a}+s ln=
8= s'df/L a}+s ln=
9= a}+s ckm sf7df08' ln=
10= PgPdaL a}+s ln=
11= g]kfn P;=aL=cfO{= a}+s ln=
12= ;]Gr'/L sdl;{on a}+s ln=
13= l;4fy{ a}+s ln=
14= Pg cfO{ ;L Plzof a}+s ln=
15= hgtf a}+s g]kfn ln=
16= ;g/fOh a}+s ln=
17= d]uf a}+s g]kfn ln=
18= k|fOd sdl;{on a}+s ln=
19= l;l6hG; a}+s OG6/g]zgn lNf
20= s[lif ljsf; a}+s ln=
cg';"rL @=^ M cfly{s jif{ @)&#÷&$ df ;dli6ut lg/LIf0f ul/Psf ljsf; a}+sx?
-s_ :ynut lg/LIf0f
! b]j ljsf; a}+s lnld6]8 @# ;xof]uL ljsf; a}+s lnld6]8
@ km]jf ljsf; a}+s lnld6]8 @$ ul/df ljsf; a}+s lnld6]8
# Hof]lt ljsf; a}+s lnld6]8 @% xfd|f] ljsf; a}+s lnld6]8
$ olt 8]enkd]G6 a}+s lnld6]8 @^ ld;g 8]enkd]06 a}+s lnld6]8
% d'lQmgfy ljsf; a}+s lnld6]8 @& sfdgf ljsf; a}+s lnld6]8
^ l/nfojn 8]enkd]06 a}+s lnld6]8 @* P; 8]enkd]06 a}+s lnld6]8
& ;f+lu|nf ljsf; a}+s lnld6]8 @( PgcfOl8;L 8]enkd]06 a}+s lnld6]8
* u08sL ljsf; a}+s lnld6]8 #) Pk]S; 8]enkd]06 a}+s lnld6]8
( s}nfz ljsf; a}+s lnld6]8 #! ;Ktsf]zL 8]enkd]G6 a}+s lnld6]8
!) zfOg /];'Ëf 8]enkd]06 a}+s lnld6]8 #@ dxfnIdL ljsf; a}+s lnld6]8
!! efu{j ljsf; a}+s lnld6]8 ## lejf]/ ;f];fO6L 8]enkd]06 a}+s lnld6]8
!@ lu|g 8]enkd]06 a}+s lnld6]8 #$ ;femf ljsf; a}+s lnld6]8
!# cNkfOg 8]enkd]G6 a}+s lnld6]8 #% cf]d 8]enkd]06 a}+s lnld6]8
!$ ;fnkf 8]enkd]G6 a}+s lnld6]8 #^ l;Gw' ljsf; a}+s lnld6]8
!% s~rg 8]enkd]G6 a}+s lnld6]8 #& ltgfp 8]enkd]06 a}+s lnld6]8
!^ s0ff{nL ljsf; a}+s lnld6]8 #* j]:6g{ 8]enkd]G6 a}+s lnld6]8
!& sGsfO ljsf; a}+s lnld6]8 #( s;d; 8]enkd]G6 a+}s lnld6]8
!* ldt]/L 8]enkd]06 a}+s lnld6]8 $) sfj]nL ljsf; a+}s lnld6]8
!( ;]jf ljsf; a+}s lnld6]8 $! dfp06 dsfn' 8]enkd]G6 a+}s lnld6]8
@) /flKte]/L ljsf; a}+s lnld6]8 $@ ;xf/f ljsf; a}+s lnld6]8
@! K"l0f{df ljsf; a}+s lnld6]8 $# Gf]kfn sDo'lg6L 8]enkd]06 a}+s lnld6]8
@@ PS;]n 8]enkd]06 a}+s lnld6]8
-v_ ljz]if lg/LIf0f

! lqj]0fL ljsf; a}+s lnld6]8 * lejf]/ ;f];fO6L 8]enkd]06 a}+s lnld6]8
@ d'lQmgfy ljsf; a}+s lnld6]8 ( l/nfojn 8]enkd]06 a}+s lnld6]8
# ld;g 8]enkd]06 a}+s lnld6]8 !) sfi7d08k 8]enkd]G6 a}+s lnld6]8
$ s}nfz ljsf; a}+s lnld6]8 !! l;Gw' ljsf; a+}s lnld6]8
% olt 8]enkd]06 a}s lnld6]8 !@ n'lDjgL ljsf; a}+s lnld6]8
^ lejf]/ ;f];fO6L 8]enkd]G6 a}+s lnld6]8 !# l;4fy{ 8]enkd]G6 a}+s lnld6]8
& l;4fy{ 8]enkd]G6 a}+s lnld6]8
-u_ cg'udg lg/LIf0f

! cNkfOg 8]enkd]06 a}+s lnld6]8
cg';"rL @=& M cfly{s jif{{ @)&#÷&$ b]lv tLg jif{sf] nflu ahf/ lgdf{tfsf]
Ohfhtk|fKt a}+s tyf ljQLo ;+:yfx?
qm=;+= a}+s tyf ljQLo ;+:yfsf] gfd qm=;+= a}+s tyf ljQLo ;+:yfsf] gfd
!= d]uf a}+s g]kfn ln=, sflGtky, sf7df8f}+ @&= P; 8]enkd]06 a}+s ln=, gS;fn, sf7df8f}+
@= nIdL a}+s ln=, xflQ;f/, sf7df8f}+ @*= sfi7d08k 8]enkd]06 a}+s ln=, Go"/f]8
#= l;len a}+s ln=, sdnfbL, sf7df8f}+ @(= OG6/g]zgn 8]enkd]06 a}+s ln=, 6]s"
$= gljn a}+s ln=, b/af/dfu{, sf7df8f}+ #)= ;fFlu|nf 8]enkd]06 a}+s ln=, afn'jf6f/
%= l;l6hg a}+s OG6/g]zgn ln=, sdnfbL #!= l/nfojn 8]enkd]06 a}+s ln=, 1fg]Zj/
^= l;4fy{ a}+s ln=, xflQ;f/, sf7df8f}+ #@= lqj]0fL ljsf; a}+s ln=, yfkfynL, sf7df8f}+
&= n'lDagL a}+s ln=, gS;fn, sf7df8f}+ ##= cf]d 8]enkd]06 a}+s lnld6]8, lrKn]9'+Ëf, kf]v/f
*= k|e' a}+s ln=, aa/dxn, sf7df8f}+ #$= efu{j ljsf; a}+s ln=, ;'v]{t/f]8, g]kfnu~h
(= ;g/fO{h a}+s ln=, u}lx|wf/f, sf7df8f}+ #%= dflnsf ljsf; a}+s ln=, wgu9L, s}nfnL
!)= ;]Gr'/L sdl;{on a}+s ln=, k'tnL;8s #^= ;femf ljsf; a}+s ln=, wgu9L, s}nfnL
!!= g]kfn a+unfb]z a}+s ln=, k'tnL;8s #&= ;u/dfyf kmfOgfG; ln=, dfgejg, nlntk'/
!@= PgPdaL a}+s lnld6]8, aa/dxn, sf7df8f}+ #*= u'x]Zj/L dr]{06 a}+lsË P08 kmfOgfG; ln=, k'Nrf]s
!#= ;flgdf a}+s ln=, gS;fn, sf7df8f}+ #(= cfO{;LPkm;L kmfOgfG; ln=, ef6e6]gL
!$= hgtf a}+s ln=, gofF afg]Zj/, sf7df8f}+ $)= h]ljN; kmfOgfG; ln=, Go"/f]8, sf7df8f}+
!%= s[lif ljsf; a}+s ln=, /fdzfxky, sf7df8f}+ $!= u'8ljn kmfOgfG; ln=, xflQ;f/, sf7df8f}+
!^= df5fk'R5«] a}+s ln=, nflhDkf6, sf7df8f}+ $@= o'lgs kmfOgfG; ln=, k'tnL;8s, sf7df8f}+
!&= PgcfO{;L Plzof a}+s ln=, yfkfynL, sf7df8f}+ $#= gful/s nufgL sf]if, gofF afg]Zj/, sf7df8f}+
!*= lj/f6nIdL ljsf; a}+s ln=, lj/f6gu/ $$= g]kfn OGe]i6d]06 a}+s ln=, b/af/dfu{
!(= ;xof]uL ljsf; a}+s ln=, ljBfkltrf]s, wg'iff $%= Unf]an cfO{PdO{ a}+s ln=, kfgLkf]v/L, sf7df8f}+
@)= afudtL 8]enkd]06 a}+s ln=, xl/jg, ;nf{xL $^= PS;]n 8]enkd]06 a}+s ln=, ljtf{df]8, emfkf
@!= OGk|mf:6«Sr/ 8]enkd]06 a}+s ln=, 306f3/ $&= c/lgsf] 8]enkd]06 a}+s ln=, w'lnv]n
@@= PgcfO{8L;L 8]enkd]06 a}+s ln=, b/af/dfu{ $*= otL 8]enkd]06 a}+s ln=, b/af/dfu{
@#= s}nf; ljsf; a}+s ln=, k'tnL;8s, sf7df8f}+ $(= ;]06«n kmfOgfG; ln=, s'k08f]n, nlntk'/
@$= ;'lk|d 8]enkd]06 a}+s ln=, ltgs'g], sf7df8f}+ %)= O06/g]zgn lnlhË P08 kmfOgfG; s+=ln=, sf7df8f}+
@%= Pk]S; 8]enkd]06 a}+s ln=, xflQ;f/, sf7df8f}+ %!= >L OGe]i6d]06 P08 kmfOgfG; s+=ln=, l8NnLahf/
@^= b]jM ljsf; a}+s ln=, nfnb/af/, sf7df8f}+
cg';"rL @=* M cfly{s jif{{ @)&#÷&$ b]lv # jif{sf] nflu j}b]lzs /f]huf/ artkqsf]
laqmL Ph]06sf] sfo{ ug]{ Ohfhtk|fKt a}+s tyf /]ld6\ofG; sDkgLx?
qm=
a}+s tyf /]ld6\ofG; sDkgLx?sf] gfd 7]ufgf
;+=
!= l;l6hG; a}+s OG6/g]zgn lnld6]8 sdnfbL, sf7df8f}+
@= PgPdaL a}s
+ lnld6]8 aa/dxn, sf7df8f}+
#= glan a}+s lnld6]8 b/af/dfu{, sf7df8f}+
$= df5fk'R5«] a}+s lnld6]8 nflhDkf6, sf7df8f}+
%= k|e' a}+s lnld6]8 aa/dxn, sf7df8f}+
^= ;g/fOh a}+s lnld6]8 u}lx|wf/f, sf7df8f}+
&= l;4fy{ a}+s lnld6]8 xflQ;f/, sf7df8f}+
*= ;flgdf a}+s lnld6]8 gS;fn, sf7df8f}+
(= ;]~r/L sdl;{on a}+s lnld6]8 k'tnL;8s, sf7df8f}+
!)= k|e' dlg 6«fG;km/ k|f=ln= n}grf}/, sf7df8f}+
!!= l;6L PS;k|]; dlg 6«fG;km/ 306f3/, sf7df8f}+
!@= cfO{PdO{ lnld6]8 kfgLkf]v/L, sf7df8f}+
!#= ;]jf /]ld6 k|f=ln= s'n]Zj/, sf7df8f}+
cg';"rL @=( M ;+rfns ;ldlt

-@)&$ c;f/ d;fGt_
8f= lr/+hLla g]kfn, ueg{/ cWoIf

>L zfGt/fh ;'j]bL, ;lrj, cy{ dGqfno ;b:o
>L lrGtfdl0f l;jfsf]6L, 8]k'6L ueg{/ ;b:o
>L lzj/fh >]i7, 8]k'6L ueg{/ ;b:o
k|f= 8f= >L/fd kf}8\ofn ;b:o
>L /fdhL /]UdL ;b:o
>L afns[i0fdfg l;+x ;b:o
cg';"rL @=!) M ljlzi6 >]0fL / k|yd >]0fL clws[tx?sf] gfdfjnL

-@)&$ c;f/ d;fGt_
clws[t ljlzi6
1. >L gf/fo0fk|;fb kf}8]n sfo{sf/L lgb]{zs, a}+s tyf ljQLo ;+:yf lgodg ljefu
2. >L g/axfb'/ yfkf sfo{sf/L lgb]{zs, cg';Gwfg ljefu
3. >L hgsaxfb'/ clwsf/L sfo{sf/L lgb]{zs, a}+lsª sfof{no
4. >L leid/fh 9'+ufgf sfo{sf/L lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu
5. >L nIdLk|kGg lg/f}nf sfo{sf/L lgb]{zs, ljsf; a}+s ;'kl/j]If0f ljefu
6. 8f= z+s/k|;fb cfrfo{ sfo{sf/L lgb]{zs, ;+:yfut of]hgf ljefu
7. >L dx]Zj/nfn >]i7 sfo{sf/L lgb]{zs, a}+s ;'kl/j]If0f ljefu
8. >L e'jg sF8]n sfo{sf/L lgb]{zs, d'b|f Joj:yfkg ljefu
9. >L /d]zs'df/ kf]v/]n sfo{sf/L lgb]{zs, ;fdfGo ;]jf ljefu
10. 8f= g]lkmndftlË df:s] sf=d'= sfo{sf/L lgb]{zs, e'QmfgL k|0ffnL ljefu
11. >L pk]Gb|s'df/ kf}8]n sf=d''= sfo{sf/L lgb]{zs, n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefu
12. >L PlhGb|k|;fb n'O{6]n sf=d'= sfo{sf/L lgb]{zs, ljQ sDkgL ;'kl/j]If0f ljefu
13. 8f= e'jg]zk|;fb kGt sf=d'= sfo{sf/L lgb]{zs, ueg{/sf] sfof{no
14. 8f= afdb]j l;Ub]n sf=d'= sfo{sf/L lgb]{zs, ljQ Joj:yfkg ljefu
15. >L jf;'b]j clwsf/L sf=d'= sfo{sf/L lgb]{zs, cfGtl/s n]vfk/LIf0f ljefu
16. 8f= uf]kfnk|;fb e§ sf=d'= sfo{sf/L lgb]{zs, hgzlQm Joj:yfkg ljefu
17. >L gLnd 9'+ufgf -ltlD;gf_ sf=d'= sfo{sf/L lgb]{zs, /fi6« C0f Joj:yfkg ljefu
clws[t k|yd
18. >L emns zdf{ cfrfo{{ lgb]{zs, ;d:ofu|:t ;+:yf l/hf]n';g dxfzfvf
19. >L b]js'df/ 9sfn lgb]{zs, n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefu
20. >L d's'Gbs'df/ If]qL lgb]{zs, a}+s ;'kl/j]If0f ljefu
21. >L xl/z/0f s]=;L= lgb]{zs, a}+s tyf ljQLo ;+:yf lgodg ljefu
22. >L lktfDa/ e08f/L lgb]{zs, cg';Gwfg ljefu
23. >L /fh]Gb| kl08t lgb]{zs, ueg{/sf] sfof{no
24. >L ;'lgn pbf; lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu
25. >L Clifs]z e§ lgb]{zs, ljQLo hfgsf/L OsfO{
26. >L d's'Gb dxt lgb]{zs, hgzlQm Joj:yfkg ljefu

27. >L k|bLk/fh kf}8\ofn lgb]{zs, cg';Gwfg ljefu
28. 8f= u'0ffs/ e§ lgb]{zs, cg';Gwfg ljefu
29. >L g/]z zfSo lgb]{zs, ljsf; a}+s ;'kl/j]If0f ljefu
30. >L ;'dgs'df/ clwsf/L lgb]{zs, ;+:yfut of]hgf ljefu
31. >L /d0f g]kfn lgb]{zs, a}+s tyf ljQLo ;+:yf lgodg ljefu
32. 8f= k|sfzs'df/ >]i7 lgb]{zs, ueg{/sf] sfof{no
33. >L adaxfb'/ ld> lgb]{zs, a}+s ;'kl/j]If0f ljefu
34. >L ;Ltf l3ld/] lgb]{zs, /fi6« C0f Joj:yfkg ljefu
35. >L leidk|;fb pk|]tL lgb]{zs, d'b|f Joj:yfkg ljefu
36. >L ;l/tf e§ -clwsf/L_ lgb]{zs, ljsf; a}+s ;'kl/j]If0f ljefu
37. >L /]jtLk|;fb g]kfn lgb]{zs, g]kfn /fi6« a}+s, l;4fy{gu/ sfof{no
38. >L /fd' kf}8]n lgb]{zs, g]kfn /fi6« a}+s, lj/f6gu/ sfof{no
39. >L lj>'t yfkf lgb]{zs, g]kfn /fi6« a}+s, wgu9L sfof{no
40. >L /fdaxfb'/ dfgGw/ lgb]{zs, e'QmfgL k|0ffnL ljefu
41. >L ljgf]bs'df/ t08'sf/ lgb]{zs, ljsf; a}+s ;'kl/j]If0f ljefu
42. >L lr/l~hlj rfkfufO{ lgb]{zs, e'QmfgL k|0ffnL ljefu
43. >L t]haxfb'/ /fgfdu/ lgb]{zs, ljQ Joj:yfkg ljefu
44. >L /fdxl/ g]pkfg] lgb]{zs, sfg"g dxfzfvf
45. >L wg~ho zdf{ lgb]{zs, g]kfn /fi6« a}+s, aL/u~h sfof{no
46. >L bof/fd zdf{ k+u]gL lgb]{zs, ljQ sDkgL ;'kl/j]If0f ljefu
47. >L t'n;Lk|;fb l3ld/] lgb]{zs, g]kfn /fi6« a}+s, hgsk'/ sfof{no
48. >L u'?k|;fb kf}8]n lgb]{zs, g]kfn /fi6« a}+s, g]kfnu~h sfof{no
49. >L czf]ss'df/ kf}8]n lgb]{zs, a}+s ;'kl/j]If0f ljefu
50. >L /laGb| dxh{g lgb]{zs, a}+lsª sfof{no
51. >L ladn/fh vgfn lgb]{zs, a}+s tyf ljQLo ;+:yf lgodg ljefu
52. >L ljgf]b/fh cfrfo{ lgb]{zs, n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefu
53. >L kf]dgfy uf}td lgb]{zs, g]kfn /fi6« a}+s, kf]v/f sfof{no
54. >L /fdk|;fb uf}td lgb]{zs, a}+s;{ k|lzIf0f s]Gb
55. >L ls/0f kl08t lgb]{zs, a}+s ;'kl/j]If0f ljefu
56. >L ;To]Gb| ltldlN;gf lgb]{zs, e'QmfgL k|0ffnL ljefu
57. >L lzj/fd bjf8L lgb]{zs -cfO{=6L=_, ;"rgf k|ljlw ljefu
58. >L k|]dk|;fb g]pkfg] sf=d'= lgb]{zs, d'b|f Joj:yfkg ljefu
59. >L lalgtf lji6 sf=d'= lgb]{zs, a}+s;{ k|lzIf0f s]Gb
60. >L k|Nxfb yfkf sf=d'= lgb]{zs, ljQ Joj:yfkg ljefu
61. >L p4jnfn /lGhtsf/ sf=d'= lgb]{zs, 6S;f/ dxfzfvf
62. >L r]tk|;fb pk|]tL sf=d'= lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu
63. >Lan/fd kf}8]n sf=d'= lgb]{zs, hgzlQm Joj:yfkg ljefu
64. >L OZj/Lk|;fb g]pkfg] sf=d'= lgb]{zs, ljQLo ;+:yf ;'kl/j]If0f ljefu
65. >L cfgGb kf}8\ofn sf=d'= lgb]{zs, ;fdfGo ;]jf ljefu
66. >L /f]zgs'df/ l;Ub]n sf=d'= lgb]{zs, cfGtl/s n]vfk/LIf0f ljefu
efu
#
g]kfn /fi6« a}+ssf] jflif{s ljQLo l:ylt
;DklQ tyf bfloTj !!&

cfo ljj/0f !!*
jflif{s ljQLo ljj/0f !!(
efu
#
;DklQ tyf bfloTj

3=1 @)&$ c;f/ d;fGtsf] jf;nft cg';f/ g]kfn /fi6« a}+ssf] ;DklQ tyf bfloTj @)&# c;f/
d;fGtsf] t'ngfdf &=@@ k|ltztn] j[l4 eO{ ?= !) va{ %& ca{ @) s/f]8 $^ nfv &( xhf/ k'u]sf]
5 . @)&@ c;f/ d;fGtsf] t'ngfdf @)&# c;f/ d;fGtdf s'n ;DklQ tyf bfloTj @$=( k|ltztn]
j[l4 eO{ ?= (*% ca{ (& s/f]8 *) nfv ^ xhf/ k'u]sf] lyof] .
3=2 @)&$ c;f/ d;fGtdf sfod s'n ;DklQdf
nufgLsf] c+z ^#=## k|ltzt, gub tyf gub
;/xsf ;DklQsf] c+z #!=*% k|ltzt / afFsL cGo
;DklQsf] c+z $=*@ k|ltzt /x]sf] 5 . @)&# c;f/
d;fGtdf pko'{Qm ;DklQx?sf] c+z qmdzM %&=!)
k|ltzt, #&=(! k|ltzt / $=(( k|ltzt /x]sf]
lyof] .
3=3 @)&# c;f/ d;fGtsf] t'ngfdf @)&$ c;f/
d;fGtdf o; a}+sn] ljleGg pks/0fdf u/]sf]
nufgL !*=(@ k|ltztn] j[l4 EfO{ ?= ^^( ca{ %@
s/f]8 (@ xhf/ k'u]sf] 5 . @)&# c;f/ d;fGtdf
pk/f]Qm adf]lhdsf] nufgL ?= %^# ca{ @ s/f]8 @!
nfv $$ xhf/ /x]sf] lyof] .
3=4 @)&# c;f/ d;fGtsf] t'ngfdf @)&$ c;f/ d;fGtdf o; a}+ssf] gub tyf gub ;/xsf ;DklQdf
(=() k|ltztn] sdL EfO{ ?= ##^ ca{ && s/f]8 $$ nfv $! xhf/ k'u]sf] 5 . @)&# c;f/
d;fGtdf gub tyf gub ;/xsf ;DklQ ?= #&#
ca{ &* s/f]8 #& nfv @) xhf/ /x]sf] lyof] .
3=5 @)&$ c;f/ d;fGtsf] s'n bfloTj tyf OlSj6Ldf
bfloTjsf] c+z **=@@ k|ltzt tyf OlSj6Lsf] c+z
!!=&* k|ltzt /x]sf] 5 . @)&# c;f/ d;fGtdf
pko'{Qm bfloTjx?sf] c+z qmdzM *%=%# k|ltzt /
!$=$& k|ltzt /x]sf] lyof] .
3=6 @)&$ c;f/ d;fGtdf sfod s'n bfloTjdf
rngrNtLdf /x]sf] gf]6sf] c+z $^=@! k|ltzt,
jfl0fHo a}+s tyf ljQLo ;+:yfx?sf] lgIf]k bfloTjsf]
c+z @@=^( k|ltzt, g]kfn ;/sf/sf] lgIf]k
bfloTjsf] c+z @)=&& k|ltzt / afFls cGo
bfloTjsf] c+z !)=## k|ltzt /x]sf] 5 . @)&#
c;f/ d;fGtdf pko'{Qm bfloTjx?sf] c+z qmdzM $%=&( k|ltzt, @$=@* k|ltzt, !%=*& k|ltzt /
!$=)^ k|ltzt /x]sf] lyof] .
3=7 @)&# c;f/ d;fGtsf] t'ngfdf rngrNtLdf /x]sf] gf]6 !!=^! k|ltztn] j[l4 eO{ @)&$ c;f/
d;fGtdf ?= $#) ca{ (( s/f]8 k'u]sf] 5 . @)&# c;f/ d;fGtdf rngrNtLdf /x]sf] gf]6sf] /sd
?= #*^ ca{ !^ s/f]8 /x]sf] lyof] .
3=8 @)&# c;f/ d;fGtsf] t'ngfdf jfl0fHo a}+s tyf ljQLo ;+:yfx?sf] o; a}+sdf /x]sf] lgIf]k #=#@
k|ltztn] j[l4 eO{ @)&$ c;f/ d;fGtdf ?= @!! ca{ %& s/f]8 (# nfv ^# xhf/ k'u]sf] 5 . @)&#
c;f/ d;fGtdf pQm lgIf]k ?= @)$ ca{ &* s/f]8 #$ nfv @$ xhf/ /x]sf] lyof] .
3=9 @)&# c;f/ d;fGtsf] t'ngfdf g]kfn ;/sf/sf] lgIf]k bfloTj $$=&& k|ltztn] j[l4 eO{ @)&$
c;f/ d;fGtdf ?= !(# ca{ &% s/f]8 @^ nfv *& xhf/ k'u]sf] 5 . @)&# c;f/ d;fGtdf ;f]
lgIf]k bfloTj ?= !## ca{ *# s/f]8 @! nfv %^ xhf/ /x]sf] lyof] .
3=10 @)&# c;f/ d;fGtsf] t'ngfdf @)&$ c;f/ d;fGtdf s'n OlSj6Ldf !@=^* k|ltztn] sdL ePsf]
5 . o; cGtu{t hu]8f sf]if !$=#( k|ltztn] sdL eO{ ?= !!( ca{ %^ s/f]8 ( nfv && xhf/df
em/]sf] 5 . @)&# c;f/ d;fGtdf pQm sf]ifdf ? !#( ca{ ^% s/f]8 !% nfv ** xhf/ /x]sf]
lyof] .
3=11 @)&# c;f/ d;fGtdf z]o/ k"FhL ?= # ca{ /x]sf]df ?= @ ca{ yk u/L @)&$ c;f/ d;fGtdf ?= %
ca{ k'u]sf] 5 .
cfo ljj/0f
3=12 @)&# ;fpg ! ut]b]lv @)&$ c;f/ #! ut];Ddsf]
cfo ljj/0f cg';f/ cfly{s jif{ @)&#÷&$ df rf6{ #=#
g]kfn /fi6« a}+ssf] hDdf v'b ;+rfng cfDbfgL g]k fn /fi6« a}+s sf] ;+r fng cfDbfgL
cl3Nnf] jif{sf] t'ngfdf @)=*@ k|ltztn] a9]/ ?= ;+/rgf
@% ca{ &$ s/f]8 $! nfv (# xhf/ k'u]sf] 5 . 3.6% 0.5%
cfly{s jif{ @)&#÷&$ sf] v'b ;+rfng cfDbfgLdf
v'b Jofh cfDbfgLsf] c+z (%=*& k|ltzt, ljb]zL
ljlgdo vl/b ljqmLaf6 cfDbfgL #=%* k|ltzt /
cGo ;+rfng cfDbfgLsf] c+z )=%% k|ltzt /x]sf]
5. 95.9%
3=13 v'b Aofh cfDbfgL ut jif{sf] t'ngfdf ;dLIff jif{df v'b Jofh cfDbfgL
@)=!! k|ltztn] j[l4 eO{ ?= @$ ca{ ^* s/f]8 !% ljb]zL ljlgdo vl/b laqmLaf6 cfDbfgL
nfv !( xhf/ k'u]sf] 5 eg] cGo cfDbfgL #^=^) cGo cfDbfgL
k|ltztn] j[l4 eO{ ?= @) s/f]8 !( nfv ^* xhf/ /x]sf] 5 . t/ z'Ns tyf sld;gtk{m v'b
gf]S;fgL /x]sf]df ut jif{sf] t'ngfdf ;dLIff jif{df ;f] gf]S;fgL #&=)! k|ltztn] j[l4 eO{ ?= !*
s/f]8 $# nfv #% xhf/ k'u]sf] 5 .
3=14 cfly{s jif{ @)&#÷&$ sf] ljb]zL ljlgdo tyf cGo ;DklQ k'gd"{NofÍg nfe÷xflg ;dfof]hg cl3sf]
v'b cfo cl3Nnf] jif{sf] t'ngfdf #(=%& k|ltztn] j[l4 eO{ ?= !( ca{ &) s/f]8 @@ nfv ^! xhf/
k'u]sf] 5 . o:tf] v'b cfo cfly{s jif{ @)&@÷&# df ?= !$ ca{ !! s/f]8 %( nfv $$ xhf/ /x]sf]
lyof] .
3=15 ;dLIff jif{sf] ljb]zL ljlgdo k'gd"{NofÍg gf]S;fg ?= @# ca{ &% s/f]8 @& nfv (^ xhf/, ;'g tyf
rfFlb k'gd"{NofÍg gf]S;fg ?= # ca{ *& s/f]8 ^^ nfv *) xhf/ / nufgL k'gd"{NofÍg nfe ?= ((
nfv %# xhf/ ;dfof]hg kZrft v'b cfo ?= & ca{ (! s/f]8 &@ nfv ^@ xhf/ /x]sf] 5 . ut jif{
v'b Joosf] ;§f v'b cfo ?= #& ca{ &% s/f]8 (! nfv @( xhf/ /x]sf] lyof] .
3=16 ;dLIff jif{df cGo lj:t[t (comprehensive) cfo÷Joo kZrftsf] s'n lj:t[t (comprehensive)
Joo ?= !) ca{ %^ s/f]8 *! nfv $& xhf/ /x]sf] 5 . ut jif{ s'n lj:t[t Joosf] ;§f s'n
lj:t[t cfo ? #* ca{ &* s/f]8 #( nfv #( xhf/ /x]sf] lyof] .
STATEMENT OF FINANCIAL POSITION
As on 31st Asar, 2074 (15th July, 2017)
Figures in NRs.
Particulars Notes As on 31-3-2074 As on 31-3-2073
ASSETS
Cash and Cash Equivalents 4.1 336,774,441,233 373,783,720,397
Trading Assets - -
Derivative Assets Held for Risk Management - -
Loans and Advances to Bank and Financial Institutions 4.2 6,927,270,915 6,700,152,878
Loans and Advances to Others 4.3 13,047,932,415 9,326,933,368
Overdraft to Government of Nepal - -
Gold and Silver 4.4 27,633,686,674 29,868,476,457
Investment Securities 4.5 669,520,092,160 563,022,144,135
Inventories 4.6 1,429,421,619 1,486,003,561
Investment Properties - -
Property, Plant and Equipment 4.7 978,441,149 868,002,056
Intangible Assets 4.8 138,405,026 161,594,152
Other Assets 4.9 754,987,780 760,978,967
TOTAL ASSETS 1,057,204,678,971 985,978,005,971
LIABILITIES AND EQUITY
LIABILITIES
Financial Liabilities held for Trading - -
Derivative Liabilities Held for Risk Management - -
Bills Payable 233,602,320 1,122,218,355
Deposits from Bank and Financial Institutions 4.10 211,579,363,272 204,783,424,094
Deposit from Government of Nepal 193,752,687,231 133,832,156,252
Deposits from Others 4.11 27,004,456,317 13,104,514,567
Short Term Borrowings 4.12 14,400,000,000 49,080,000,000
IMF Related Liabilities 4.13 21,559,685,462 23,789,350,031
Staff Liabilities 4.14 23,690,470,601 19,729,726,781
Subordinated Liabilities - -
Provisions - -
Other Liabilities 4.15 1,933,436,696 4,475,027,699
Currency in Circulation 4.16 430,990,000,000 386,160,000,000
Surplus Payable to Government of Nepal 4.17 (a) 7,500,000,000 7,250,000,000
Total Liabilities 932,643,701,900 843,326,417,780
EQUITY
Capital 5,000,000,000 3,000,000,000
Reserves & Surplus 4.17 (b) 119,560,977,072 139,651,588,192
Non-controlling Interest - -
TOTAL EQUITY 124,560,977,072 142,651,588,192
TOTAL LIABILITIES AND EQUITY 1,057,204,678,971 985,978,005,971
Notes referred above and significant disclosures are integral part of this statement.
As per our report of even date
------------------------- -------------------------
Dr. Gopal Prasad Bhatta Mr. Ishwar Nepal
Act. Executive Director-Financial Management Dept. Deputy Auditor General
Board of Directors: ------------------------- -------------------------- ------------------------
CA. Tek Nath Acharya CA. Mahesh Khanal CA. Prabin D. Joshi
------------------------- T.N Acharya & Co. M. Khanal & Co. Prabin Joshi & Co.
Dr. Chiranjibi Nepal Chartered Acccountants Chartered Acccountants Chartered Acccountants
Governor
------------------------- ------------------------- -----------------------

Mr. Shankar Prasad Adhikari Mr. Chintamani Siwakoti Mr. Shiba Raj Shrestha
Secretary MOF/Board Member Deputy Governor Deputy Governor
------------------------- ----------------------- -------------------------

Dr. Shree Ram Poudyal Mr. Ramjee Regmi Mr. Bal Krishna Man Singh Date: 2074/10/14
Board Member Board Member Board Member Place: Kathmandu
(Restricted as per the interim order of Supreme Court vide letter dated 2073.8.24)
NEPAL RASTRA BANK

STATEMENT OF NET INCOME AND OTHER COMPREHENSIVE INCOME
For the Year ended on 31st Asar, 2074 (15th JULY, 2017)
Figures in NRs.
Particulars For the Year Ended For the Year Ended
Notes 31-3-2074 31-3-2073
Interest Income 4.18 25,159,984,065 21,238,247,263
Interest Expense 4.19 (478,464,921) (689,699,657)
Net interest Income 24,681,519,144 20,548,547,606
Fee and Commission Income 4.20 66,995,016 63,863,308
Fee and Commission Expense 4.21 (251,329,717) (198,405,380)
Net Fee and Commission Income (184,334,700) (134,542,072)
Net Trading Income - -
Net income from Other Financial Instruments at Fair Value through Profit or Loss - -
Foreign Exchange Gain/(Loss) - Realised 920,815,808 213,802,381
Other Income 4.22 201,967,577 147,850,467
Total Operating Income 25,619,967,829 20,775,658,382
Impairment Allowance on Financial Assets Written back 124,225,097 532,816,000
Net Operating Income 25,744,192,927 21,308,474,382
Personnel Expenses 4.23 (4,188,331,805) (5,451,313,632)
Depreciation, Amortisation and Impairment of Non-Financial Assets 4.24 (112,238,988) (101,700,802)
Operating Expenses 4.25 (1,741,360,826) (1,639,516,333)
Income/(Expenditure) before revaluation 19,702,261,308 14,115,943,614
Foreign Exchange Gain/(Loss) - Unrealised (23,752,795,700) 17,929,777,629
Net Gold and Silver Revaluation Gain/(Loss) (3,876,680,456) 5,708,576,716
Securities Revaluation Gain/(Loss) 9,952,836 4,830,707
Net Income/(Expenditure) for the year (7,917,262,011) 37,759,128,666
Other Comprehensive Income

Actuarial gain (Loss) in defined benefit Retirement Schemes (1,898,003,065) -
Foreign currency translation differences - -
Net gain (loss) on hedges of net investments - -
Net Change in fair value of Cash flow hedges - -
Net Change in Fair value of available- for -sale financial assets (752,882,409) 1,024,809,982
Other Comprehensive income (2,650,885,474) 1,024,809,982
Total Comprehensive income (10,568,147,486) 38,783,938,648
Notes referred above and significant disclosures are integral part of this statement.
------------------------- As per our report of even date
Dr. Gopal Prasad Bhatta -------------------------
Act. Executive Director-Financial Management Dept. Mr. Ishwar Nepal
Deputy Auditor General
Board of Directors:
------------------------- -------------------------- ------------------------
------------------------- CA. Tek Nath Acharya CA. Mahesh Khanal CA. Prabin D. Joshi
Dr. Chiranjibi Nepal T.N Acharya & Co. M. Khanal & Co. Prabin Joshi & Co.
Governor Chartered Acccountants Chartered Acccountants Chartered Acccountants
------------------------- ------------------------- -------------------------

------------------------- ------------------------- -------------------------

NEPAL RASTRA BANK

STATEMENT OF CASH FLOWS
Figures in NRs.
For the Year Ended For the Year Ended
PARTICULARS
31-3-2074 31-3-2073
Cash Flow From Operating Activities:
Adjustments:
Gold and Silver Revaluation (gain)/loss (Net) 3,876,680,456 (5,708,576,716)
Revaluation (Gain) or Loss on Foreign Exchange 23,752,795,700 (17,929,777,630)
Securities Revaluation Gain (9,952,836) (4,830,707)
Depreciation & Amortisation 112,238,988 101,700,802
Dividend Income (62,991,715) (24,568,748)
Provisions no Longer Required Written Back (124,225,097) (532,816,000)
Grant Income - (115,825)
Profit from Sale of Assets/ Investments (6,110,898) (10,885,370)
Assets Written Off - 16,126
Interest paid on IMF Liabilities 29,849,447 5,494,745
Surplus/(Deficit) Due to Restatement of Prior Period Errors (22,463,634) -
Cash Flow From Operation Before Inc / Dec in Operating Assets 17,730,555,333 13,654,769,344
(Increase)/Decrease in Operating Assets (3,885,543,955) (3,351,400,245)
Loans & Advances (3,948,117,083) (3,171,596,283)
Inventories 56,581,942 615,380,915
Other Assets 5,991,186 (795,184,877)
Increase/(Decrease) in Operating Liabilities 46,466,948,689 99,303,956,972
Government Deposit 59,920,530,979 99,302,756,800
Deposit Liabilities 20,695,880,929 8,251,239,432
Bills Payable (888,616,035) 733,315,198
Short Term Borrowings (34,680,000,000) 49,080,000,000
IMF Deposit - 819,800,000
Staff Liabilities 3,960,743,819 3,695,505,705
Other Liabilities (2,541,591,003) (62,578,660,163)
Net Cash Flow From Operating Activities Total (A) 60,311,960,068 109,607,326,072
Cash Flow From Investing Activities:
Net (Incr)/Decr in Investment Securities (107,116,652,501) (148,761,309,070)
Gold & Silver (1,641,890,673) (2,919,284,605)
Purchase of Property, Plant & Equipment (299,900,789) (197,122,811)
Sale of Property, Plant & Equipment 107,211,240 25,861,029
Purchase of Intangible Assets (688,508) (1,047,550)
Dividend Income 62,991,715 24,568,748
Net Cash Flow From Investing Activities Total (B) (108,888,929,516) (151,828,334,260)
Cash Flow From Financing Activities:
Bank Note Issued 44,830,000,000 67,080,000,000
Increase/Decrease in ECF/RCF Loan & SDR Allocation (2,229,664,568) (1,082,759,919)
Interest paid on IMF Liabilities (29,849,447) (5,494,745)
Surplus Paid to GON (7,250,000,000) (7,000,000,000)
Net Cash Flow From Financing Activities Total (C) 35,320,485,984 58,991,745,337
Net Cash Flow for the Year (A+B+C) (13,256,483,464) 16,770,737,148
Revaluation Gain or Loss on Foreign Exchange (23,752,795,700) 17,929,704,517
Cash and Cash Equivalent at the Beginning of the Year 373,783,720,397 339,083,278,732
Cash and Cash Equivalent at the end of the Year 336,774,441,233 373,783,720,397
As per our report of even date
-------------------------
Dr. Gopal Prasad Bhatta -------------------------
Act. Executive Director-Financial Management Dept. Mr. Ishwar Nepal
Deputy Auditor General
Board of Directors:
------------------------- -------------------------- ------------------------
-------------------------
CA. Tek Nath Acharya CA. Mahesh Khanal CA. Prabin D. Joshi
Dr. Chiranjibi Nepal
T.N Acharya & Co. M. Khanal & Co. Prabin Joshi & Co.
Governor Chartered Acccountants Chartered Acccountants Chartered Acccountants
------------------------- ------------------------- -------------------------

------------------------- ----------------------- -------------------------

NEPAL RASTRA BANK

Statement of Changes in Equity
Figures in NRs.
Statutory Reserve Gold & Silver
Fair Value Revaluation
PARTICULARS Capital Monetary Financial Exchange Equilisation Other Reserves Retained Earning Total
General Reserve Reserve Reserve
Liability Reserve Stability Fund Equilisation Fund Reserve
Balance as on 1st Shrawan 2072 3,000,000,000 21,745,438,676 3,489,959,379 - 64,644,715,969 4,480,191,137 2,235,996,388 854,909,553 10,631,289,675 35,148,685 111,117,649,461
Net Income for the year 37,759,128,749 37,759,128,749

Other Comprehensive Income 1,024,809,982 - 1,024,809,982
Appropriation of Net Income: -
To General Reserve 1,964,852,718 (1,964,852,718) -
To Monetary Liability Reserve 707,554,619 (707,554,619) -
To Exchange Equilisation Fund 17,929,777,630 (17,929,777,630) -
To Gold & Silver Equilisation Reserve 5,708,576,716 (5,708,576,716) -
To Revaluation Reserve 4,830,707 (4,830,707) -
To Other Reserve 4,228,685,044 (4,228,685,044) -
Inter Fund Transfer: -
Gold & Silver to General Reserve -
Other Reserve to General Reserve 24,708,491 (24,708,491) -
Balance Surplus Transfer to Government (7,250,000,000) (7,250,000,000)
Balance as on 1st Shrawan 2073 3,000,000,000 23,734,999,885 4,197,513,998 - 82,574,493,598 10,188,767,853 3,260,806,370 859,740,259 14,835,266,228 0 142,651,588,192
Adjustment for Prior Period Income 814,411 (23,278,046) (22,463,635)
Restated Balance 3,000,000,000 23,734,999,885 4,197,513,998 - 82,574,493,598 10,188,767,853 3,260,806,370 859,740,259 14,836,080,639 (23,278,045) 142,629,124,557
-
Net Income for the year (7,917,262,011) (7,917,262,011)
Other Comprehensive Income (2,650,885,474) (2,650,885,474)
Appropriation of Net Income: -
To General Reserve 4,239,793,020 (4,239,793,020) -
To Monetary Liability Reserve 889,049,010 (889,049,010) -
To Financial Stability Fund 889,049,010 (889,049,010)
To Exchange Equilisation Fund (23,752,795,700) 23,752,795,700 -
To Gold & Silver Equilisation Reserve (3,876,680,456) 3,876,680,456 -
To Revaluation Reserve 9,952,836 (9,952,836) -
To Other Reserve 3,507,471,975 (3,507,471,975) -
To Net Cummulative Surplus Fund 2,734,774 (2,734,774)
Inter Fund Transfer: -
Gold & Silver to General Reserve -
General Reserve to Share Capital 2,000,000,000 (2,000,000,000)
Other Reserve to General Reserve -
Balance Surplus Transfer to Government (7,500,000,000) (7,500,000,000)
Balance as on 31st Asar 2074 5,000,000,000 25,974,792,905 5,086,563,008 889,049,010 58,821,697,899 6,312,087,397 3,270,759,206 859,740,259 18,346,287,388 0 124,560,977,072
Board of Directors: As per our report of the even date.

……………………….. ……………………… As per our
Asreport
per.... of..our
....the
.... ....report
even .... ....date
.. ..
..of
....……………………..
the
.. ..even date ……………………………..
Dr. Chiranjibi Nepal:-
Directors .... ........Mr.
.. ..
.. ......Shankar
.... .... Prasad Adhikari Dr. Gopal Prasad Bhatta .. .. .. .. .. .. .. Mr. Ishwar Nepal
Governor Secretary MOF/Board Member Act. Executive Director-Financial Management Dept. Deputy Auditor General
……………………….. ……………………… ------------------------- -------------------------- ------------------------

Mr. Chinta Mani Siwakoti Mr. Shiba Raj Shrestha CA. Tek Nath Acharya CA. Mahesh Khanal CA. Prabin D. Joshi
Deputy Governor Deputy Governor T.N Acharya & Co. M. Khanal & Co. Prabin Joshi & Co.
Chartered Acccountants Chartered Acccountants Chartered
Kathmandu Acccountants
Kathmandu
……………………….. …………………….. …………………….
Dr. Sri Ram Poudyal Mr. Ramjee Regmi Mr. Bal Krishna Man Singh Date: 2074/10/14
(Restricted as per the Interim Order of Supreme Court vide
letter dated 2073/08/24)
NEPAL RASTRA BANK

Notes Forming part of Financial Statements
Fiscal Year: 2073-74 (2016-17)
1. General information
Nepal Rastra Bank (hereinafter referred to as 'NRB' or 'the Bank'), the Central Bank of Nepal, was
incorporated under Nepal Rastra Bank Act, 2012 as superseded by NRB Act 2058 (amended on 2073).
The Bank is domiciled in Nepal and its central office is located at Baluwatar, Kathmandu. The Bank‟s
jurisdiction is spread throughout the country. The main activities/objectives of the Bank include:
a. Formulating necessary monetary and foreign exchange policies.
b. Issuing of currency of circulation.
c. Promoting stability and liquidity required in banking and financial sector.
d. Developing a secure, healthy and efficient system of payment.
e. Regulating, inspecting, supervising and monitoring the banking and financial system.
f. Promoting entire banking and financial system of Nepal.
2. Basis of preparation
2.1 Statement of Compliance
The financial statements are prepared in accordance with Nepal Financial Reporting Standards
(NFRS) as issued by Accounting Standards Board, Nepal which are generally in compliance with the
International Financial Reporting Standards as issued and applicable, except mentioned hereinafter.
NFRS also includes interpretations (IFRIC and SIC) as issued by International Accounting Standards
Board. The standards that are not fully complied with includes NFRS 9 - Financial Instruments, NAS
19 - Employee Benefits and NFRS 12 - Disclosure of Interests in Other Entities.
Format of Financial statements of Nepal Rastra Bank has been changed from this fiscal year
for better presentation of items in Financial statements in line with NFRS.
The financial statements include Statement of Financial Position, Statement of Net Income and Other
Comprehensive Income, Statement of Changes in Equity, Cash Flow Statement and Notes to
Accounts. Assets and liabilities are presented in the Statement of Financial Position in the order of
their liquidity. Expenses are classified as per their nature.
2.2 Responsibility of Financial Statements
The Board of Directors of the Bank is responsible for preparation and presentation of the bank‟s
financial statements and for the estimates and judgments used in them. The financial statements are
approved by the Board Meeting held on 14th Magh 2074 (28th January 2018).
2.3 Functional and Presentation Currency
The financial statements are prepared in Nepalese Rupees (NRs.) which is the functional currency. All
financial information presented in Nepalese Rupees has been rounded to the nearest rupee except
otherwise indicated.
2.4 Fiscal Year
The financial statements relate to the fiscal year 2073/74 i.e. 1st Sawan 2073 to 31st Asar 2074
corresponding to Gregorian calendar 16th July 2016 to 15th July 2017. The previous year was 1st
Sawan 2072 to 31st Asar 2073 (16th July 2015 to 15th July 2016).
2.5 Use of Estimates, Assumptions or Judgments

The preparation of the financial statements in conformity with NFRS requires management to make
judgment, estimates and assumption that affect the application of accounting policies and the reported
amounts of assets, liabilities, income and expenses. Actual result may differ from these estimates.
Estimated and underlying assumptions are reviewed on an ongoing basis. Revision to accounting
estimates are recognized in the period in which the estimates are revised and in any future period
affected.
Information about significant areas of estimates, uncertainty and critical judgment in applying
accounting policies that have the most significant effect on the amounts recognized in the financial
statements are:
• Key assumptions used in discounted cash flow projections
• Measurement of defined benefit obligations
• Provisions and contingencies
• Determination of net realizable value
• Determination of useful life of the property, plants and equipment
• Determination of capitalization value and useful life of the intangible assets
2.6 Controlling Body
The controlling body of the Bank is the Government of Nepal (GoN) holding 100 percent of its
capital. In the normal course of its operations, the Bank enters into following transactions with GoN
and state controlled enterprises/entities:
• The Bank shall be the banker and financial advisor of Government of Nepal and a financial
agent of the Government.
• Government of Nepal shall consult the Bank on any matters that are within the jurisdiction of
its competence. It shall be the duty of the Bank to advice on matter consulted by the
Government of Nepal.
• Government of Nepal shall, while preparing annual budget, consult the Bank on the domestic
debt including overdrafts.
• The Bank shall submit a pre-budget review report to Government of Nepal each year on the
economic and financial matters.
The Bank does not generally collect any commission, fees or other charges for services, which it
renders to the Government or related entities except where agreement states otherwise.
3. Significant Accounting Policies
3.1 Basis of Measurement
The financial statements are prepared on a historical cost basis except for following material items.
Items Measurement Basis
Non Derivative Financial Instrument at Fair value Fair value
through profit or Loss
Available for sale financial assets, except for equity Fair value
investments whose fair value are not available
Gold Investment other than inventories Fair value
Inventories Cost or market value whichever is lower
Net defined benefit liability/(assets)-gratuity & pension Fair value of plan assets less the present value of
fund and staff security fund the defined benefit obligation
3.2 Basis of Consolidation

The Bank's investment in Rastriya Beema Samsthan and Agriculture Project Service Center is in
excess of 50% of the paid up capital of those entities. These investments were made under the specific
directives or policies of the Government of Nepal and other relevant statutes. Accordingly, the Bank
did not exercise control or significant influence on the entities except for regulatory purposes. As the
requirement of NFRS 10- Consolidated Financial Statements does not meet for consolidation, the
consolidation of the financial statements of the subsidiaries is not done.
3.3 Interest Income/(Expenses)

Revenue is recognized when it is probable that the economic benefits associated with the transaction
will flow to the Bank and the amount of revenue can be measured reliably. Expenses are accounted on
accrual basis.
Interest income/(expenses) is recognized in Statement of Net Income and Other Comprehensive
Income using the effective interest method when it is probable that the economic benefits associated
with the transaction will flow to the Bank and the amount of revenue can be measured reliably.
The effective interest rate is the rate that exactly discount estimated future cash receipt or payment
through expected life of the financial instrument or where appropriate a shorter period, to the net
carrying amount of the financial asset and liability. While calculating the effective interest rate, the
Bank estimates cash flows considering all contractual terms of the financial instrument but excluding
future credit losses. The calculation includes all amount paid or received by the Bank that are an
integral part of the effective interest rate of the financial instrument, including the transaction costs
and other premium or discounts.
Interest income on investments from certain banks and financial institutions which are declared as
problematic and receipt of interest from which is not forthcoming are not recognized.
i. Interest on financial assets and financial liabilities measured at amortized cost on an effective
interest basis.
ii. Interest on available for sale investment securities calculated on an effective interest basis.
iii. The effective portion of fair value changes in qualifying hedging derivatives designated in cash
flow hedges of variability in interest cash flows, in the same period as the hedged cash flow affect
interest income/expenses; and
iv. The effective portion of fair value changes in qualifying hedging derivatives designated in fair
value hedges of interest rate risk.
3.4 Non Interest Income
i. Fees and Commission income
Fees and commission income is earned for currency exchange and government transactions and other
services. These are measured on accrual basis.
ii. Net trading income
Net trading income comprises gains less losses relating to trading assets and liabilities and included all
realized and unrealized fair value changes.
iii. Net income from financial instruments designated at fair value
All gains and losses from the changes in the fair value of financial assets and liabilities designated at
fair value are recognized through Net Income. Interest income and expenses and dividend income
arising on these financial instruments are also included, except for interest arising from debt securities
issued by the Bank, and derivatives managed in conjunction with those debt securities which is
recognized in Interest expense.
Net income from other financial instrument at fair value through profit and loss related to non trading
derivatives held for risk management purposes that do not form part of the qualifying hedge
relationships are recognized through profit or loss. It includes realized and unrealized fair value
changes, interest, dividend and foreign exchange differences.
iv. Other Income
• Balances unclaimed and outstanding for more than three clear consecutive accounting years
in unclaimed account is written back to income.
• Dividend income is recognized when the right to receive income is established.
• Penal income is accounted on cash basis.

Income and expenses are presented on a net basis only when permitted under NFRS.
3.5 Leases
Payment made under operating leases are recognized in Statement of Net Income on straight line basis
over the term of the lease.
3.6 Foreign Currency Transaction
Income and expenditure denominated in foreign currency are translated into Nepalese Rupees on the
basis of exchange rate prevailing on the value date.
Monetary assets ad liabilities denominated in foreign currencies at the reporting date are translated
into the functional currency at the rate of exchange prevailing on that date. The foreign currency gain
or loss on monetary items is the difference between the amortized cost in the functional currency at the
beginning of the year/origination date, adjusted for effective interest and payment during the year and
the amortized cost in the foreign currency translated at the rate of exchange at the reporting date.
Non monetary assets and liabilities that measured at fair value in a foreign currency are translated into
the functional currency at the rate of exchange prevailing at the date on which the fair value is
determined. Non monetary items that are measured based on historical cost in the foreign currency are
translated using the rate of exchange on the date of transactions.
An amount equivalent to the net exchange gain /loss during the year is transferred to/from „Exchange
Equalization Fund‟ through Statement of Other Comprehensive Income.
3.7 Income Tax
Income of the NRB is exempted from taxes under section 8 of the NRB Act, 2058 as well as Section
10 of Income Tax Act, 2058.
3.8 Financial Assets and Financial Liabilities
i) Recognition
The Bank initially recognizes loans and advances, deposits, debt securities issued, subordinated
liabilities on the date of which they are originated. All other financial instruments (including regular-
way purchases and sales of financial assets) are recognized on the trade date which is the date on
which the Bank becomes a party to the contractual provisions of the instruments.
A financial asset or financial liability is measured initially at fair value plus, or an item not at fair
value through profit or loss, transactions costs that are directly attributable to its acquisition or issue.
ii) Classification
Financial assets
The classification and measurement of financial assets will depend on how these are managed (the
entity‟s business model) and their contractual cash-flow characteristics. These factors determine
whether the financial assets are measured at amortized cost, fair value through other comprehensive
income („FVOCI‟) or fair value through profit or loss („FVPL‟).
The Bank classifies its financial assets into one of the following categories:
- At amortised cost: Financial assets at amortised cost are non-derivative financial assets with fixed
or determinable payments for which the Bank has intent and ability to hold till maturity. They are
initially recognized at fair value plus any directly attributable transaction cost. Subsequent to initial
recognition, Such financial assets are measured at amortized cost using effective interest rate
method less any impairment losses.
- At fair value through profit or loss: Financial assets are classified at fair value through profit or loss
if the Bank manages such investments and makes purchases and sales decisions based on its fair
value in accordance with investment strategy. Attributable transaction costs and changes in fair
value are taken to revenue.
- At fair value through other comprehensive income: Financial assets at FVOCI are non-derivative
financial assets that are designated as available-for-sale or not classified in any of the above
category. Financial assets at FVOCI are recognized initially at fair value plus any directly
attributable transaction cost. Subsequent to initial recognition, financial assets are measured at fair
value, as far as such fair value is available, and changes therein, other than impairment losses
which are recognized in other comprehensive income and presented in the fair value reserve in
equity. When an investment is derecognized, gain or loss accumulated in equity is reclassified to
Statement of Net Income.
Financial liabilities
All financial liabilities are recognized initially on the trade date, which is the date that the bank
becomes a party to the contractual provisions of the instrument except for Debt Securities which are
initially recognized on the date that they are issued. A financial liability is derecognized when its
contractual obligations are discharged, cancelled or expired. Non derivatives financial liabilities are
classified into the other financial category. Such financial liabilities are recognized initially at fair
value less any directly attributable transaction cost. Subsequent to initial recognition, these financial
liabilities are measured at amortized costs using effective interest rate method.
(iii) Derecognition
Financial assets
The Bank derecognizes a financial assets when the contractual rights to the cash flow from the
financial assets expire, or it transfers the rights to receive the contractual cash flows in a transaction in
which substantially all of the risk and rewards of the ownership of the financial assets are transferred
or in which the Bank neither transfer nor retains substantially all of the risk and rewards of the
ownership and it does not retain control of the financial assets.
On derecognition of a financial assets, the difference between the carrying amount of the assets (or the
carrying amount allocated to the portion of the assets derecognized) and the sum of (i) the
consideration received (including any new assets obtained less any new liability assumed) and (ii) any
cumulative gain or loss that had been recognized in Other Comprehensive Income (OCI) is recognized
in income or expenditure. Any interest in transferred financial assets that qualify for derecognition that
is created or retained by the Bank is recognized as a separate assets or liability.
Financial liabilities
The Bank derecognizes a financial liability when its contractual obligations are discharged or
cancelled or expired.
(iv) Offsetting
The financial assets and financial liabilities are offset and the net amount presented in the statement of
financial position when and only when, the bank has a legal right to set off the amounts and it intends
either to settle them on a net basis or to realize the asset and settle the liability simultaneously.
(v) Amortised cost measurement
The 'amortized cost' of a financial asset and financial liability is the amount at which the financial
asset or financial liability is measured at initial recognition, minus principal repayments, plus or minus
the cumulative amortization using the effective interest method of any difference between initial
amount recognized and the maturity amount minus any reduction for impairment.
(vi) Fair value measurement
Fair value of a financial instrument is the amount for which an asset could be exchanged, or a liability
settled, between knowledgeable, willing parties at an arm‟s length transaction. Quoted market values
represent fair value when a financial instrument is traded in an organized and liquid market. Where
quoted market values are not available, fair values are estimated by other techniques such as
discounted cash flows.
(vii) Identification and measurement of impairment
Financial assets
At each reporting date the bank assesses the objective evidence that a financial asset or group of
financial assets is impaired or not. A financial asset or a group of financial assets is impaired and
impairment losses are incurred only if there is objective evidence of impairment as a result of one or
more events that occurred after the initial recognition of the asset and that loss event has an impact on
the estimated future cash flows of the financial assets or group of financial assets that can be reliably
estimated.
Objective evidence that financial assets are impaired includes:
- significant financial difficulty of the borrower or issuer
- breach of contract, such as default or delinquency by a borrower
- the Bank, for economic or legal reasons relating to the financial difficulties, grant to the borrower
a concession that the lender would not otherwise consider
- indication that a borrower or issuer will enter bankruptcy;
- disappearance of an active market for a security; or
- observable data relating to a group of assets such as adverse changes in the payment status of
borrowers or issuers in the group or economic conditions that correlate with defaults in the group.
The amount of loss is measured as the difference between the asset's carrying amount and amount the
management considers it as recoverable on the basis of financial position of the borrower or issuer and
appropriate estimation made by the management. Appropriate provisions for possible losses on
investments in shares, fixed deposits; and loans and advances have been made. Receivables considered
as bad and irrecoverable are written off from the books of account and directly charged to Statement
of comprehensive income.
In addition, for an investment in an unquoted equity security, a significant or prolonged decline in its
book value is objective evidence of impairment.
Impairment losses are recognized in income or expenditure and reflected in an allowance account
against loans and receivables or held to maturity investment securities. Impairment loss on available
for sale securities are a part of equity routed through Statement of OCI. Interest on the impaired assets
continues to be recognized through the unwinding of the discount. If an event occurring after the
impairment was recognized causes the amount of impairment loss to decrease, then the decrease in
impairment loss is reversed through income statement (OCI in case of available for sale).
If, in a subsequent period, the fair value of an impaired available-for-sale securities increases and the
increase can be related objectively to an event occurring after the impairment loss was recognized,
then the impairing loss is reversed through income or expenditure; otherwise, any increase in fair
value is recognized through OCI. Any subsequently recovery in the fair value of an impaired
available-for-sale debt is recognized through OCI. Any subsequent recovery in the fair value of an
impaired available for sale equity security is always recognized in OCI.
Non financial assets
Non-financial assets are reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount may not be recoverable. An impairment loss is recognized for the
amount by which the assets carrying amount exceeds its recoverable amount. The recoverable amount
is the higher of an asset's fair value less cost and value in use. Provision for the assets such as
Numismatic and Medallion coins and Non-moving metals are made on as per the indication of
impairment. An impairment loss is recognized in Statement of Net Income. Provisions against
impairment are reviewed at each balance sheet date and adjusted to reflect the current best estimates.
Changes in the provisions are recognized as income/expense in the statement of comprehensive
income.
(viii) Designation at fair value through Profit or Loss

The Bank has designated financial assets and financial liabilities at fair value through profit or loss in
either of the following circumstances:
- The assets or liabilities are managed, evaluated and reported internally on a fair value basis.
- the designation eliminates or significantly reduces an accounting mismatch that would otherwise
arise.
3.9 Cash and Cash Equivalents
Cash and cash equivalents include notes and coins on hand, unrestricted balances held with banks and
highly liquid financial assets with original maturities of three months or less from the acquisition date
that are subject to an insignificant risk of changes in their fair value.
3.10 Trading Assets and Liabilities
Trading assets and liabilities are those assets and liabilities that the Bank acquires or incurs principally
for the purpose of selling or repurchasing in the near term, or holds as part of a portfolio that is
managed together for short-term profit or position taking.
Trading assets and liabilities are initially recognized and subsequently measured at fair value in the
statement of financial position with transactions cost recognized in income and expenditure. All
changes in the fair value are recognized as part of the net trading income in income and expenditure.
3.11 Loans and Advances to Banks and Financial Institutions
Loans and advances to Banks and Financial Institutions include non derivative financial assets with
fixed or determinable payments that are not quoted in an active market. The loan is provided by the
Bank for short period under Standing Liquidity Facilities, refinance and other facilities.
3.12 Loan and Advances to Others
Loan and advances to others include loans to employees, interest receivable on financial instruments
and advances to staff as well as parties. The Bank provides various types of loans to its employee as
per the Staff Bylaws of the Bank. The loans are measured at cost.
3.13 Investment Securities
Investment securities are initially measured at fair value plus, in the case of investment securities not
at fair value through profit or loss., incremental direct transaction cost, and subsequently accounted for
depending on their classification as either held to maturity, fair value through profit or loss, or
available-for -sale.
3.14 Investment Property
Investment property is property held either to earn rental income or for capital appreciation or for both
but not for sale in the ordinary course of business, use in the supply of services or for administrative
purpose.
3.15 Property and Equipment
i. Recognition and Measurement
Property and equipment are measured at cost less accumulated depreciation and any accumulated
impairment losses. Cost comprises purchase price including nonrefundable duties and taxes; and any
directly attributable cost incurred in bringing the asset to their present location and condition necessary
for it to be capable of operating in the manner intended by the management but excluding trade
discounts and rebates. Subsequent expenditure is capitalized only when it is probable that future
economic benefits associated with the expenditure will flow in to the Bank. Ongoing repair and
maintenance are expensed as incurred.
If significant part of an item of property or equipment have different useful lives, then they are
accounted for as separate items (major components) of property and equipment.
Any gain or loss on disposal of an item of property and equipment (calculated as the difference
between the net proceeds from disposal and carrying amount of the items) is recognized within other
income in Statement of Net Income.
ii. Depreciation
Land is not depreciated. All other property, plant and equipment are depreciated from the date they are
available for use or in respect of self-constructed assets, from the date that the construction is
completed and ready for use. Depreciation is charged on straight-line method over the estimated useful
life of current and comparative years of significant items of property, plant and equipment. Useful
lives and residual values are reviewed on each reporting date and adjusted if required.
The estimated useful lives of the significant items of Property & Equipment are as follows:
Class of assets Estimated useful life
Building Above 33 years
Office and Computer Equipment 5 years
Fixtures and fittings 10 years
Machinery Equipment 5 years
Vehicles 5 years
Others 5 years
Depreciation methods, useful lives and residual values are reviewed at each reporting date and
adjusted if appropriate.
iii. Assets received in grant
Equipment acquired under grant is recognized as "Grant Assets" and included under respective head of
property, plant and equipment with corresponding credit to "Deferred Grant Income" under the head of
Other Liabilities.
3.16 Intangible Assets
Intangible assets include software purchased by the bank. The intangible assets that are acquired by
the Bank and have definite useful lives are measured at cost less accumulated amortization and any
impairment losses. Costs incurred in the ongoing maintenance of software are expensed immediately
as incurred. Subsequent cost on software is capitalized only when it increases the future economic
benefits embodied in the specific asset to which it relates. Software, useful life of which have been
defined by terms of contract or conditions for use are amortized on straight-line basis over the useful
life of asset.
Software, useful life of which have not been clearly defined by terms of contract or condition of use as
well have a definite useful lives due to technological obsolescence are amortized on straight-line basis
over estimated useful life of ten years and five years for business application software and other
software respectively.
3.17 Impairment of Non Financial Assets
At each reporting date, the Bank reviews the carrying amounts of its non financial assets to determine
where there is an indication of impairment. If such indication exists, then the asset's recoverable
amount is estimated.
Impairment losses are recognized in Statement of Net Income. Impairment loss is reversed only to the
extent that assets carrying amount does not exceed the carrying amount that would have been
determined, net of depreciation or amortization, if no impairment loss has been recognized.
3.18 Gold and silver
Gold and Silver (other than inventories)
Gold held as investment (paper gold) is stated at market value and any appreciation or depreciation
with respect to the cost is taken to/from “Gold and Silver Equalization Reserve” through Statement of
Other Comprehensive Income.
Gold and silver stock (physical) are carried at cost or net realizable value whichever is less. Cost for
gold and silver is determined on the basis of specific identification of their individual cost (IAS 2.23).
3.19 Inventories
Inventories are carried at cost or net realizable value whichever is less. Cost for inventories is
determined under the weighted average method. Other stores except dispensary stock, various
coin/metal stocks as well as printed notes are charged directly to Statement of Net Income. Durable
goods with unit cost of twenty five thousand rupees or less are expensed off at the time of purchase.
3.20 Deposit and Borrowings
Deposits and borrowings (debt securities issued) are the source of funds of the bank in addition to its
reserves.
Deposits and borrowings (including debts securities issued) are initially measured at fair value minus
incremental direct transaction cost and subsequently measured at their amortized cost using the
effective interest method, except where the Bank designates liabilities at fair value through profit or
loss.
3.21 Provisions
A provision is recognized if as a result of a past event, the Bank has a present legal or constructive
obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will
be required to settle the obligation. Provisions are determined by discounting the expected future cash
flows at the pre-tax rate that reflects current market assessment of the time value of money and the
risks specific to the liability. The unwinding of the discount is recognized as finance cost.
3.22 Employee Benefits
i. Defined Contribution Plans
A defined contribution plan is a post-employment benefit plan under which an entity pays a fixed
contribution to a separate entity and has no legal or constructive obligation to pay future amounts.
Obligations for contributions to defined contribution plans are recognized as employee benefit expense
in profit or loss in the periods during which the related service are rendered by employees. Pre-paid
contributions are recognized as an asset to the extent that cash refund or reduction in future payments
is available. Contributions to a defined contribution plan being due for more than 12 months after the
end of the period in which the employee render the service are discounted at their present value.
Following are the defined contribution plan provided by the bank to its employees:
1) Contributory Retirement Fund: All permanent employees are entitled for participation in
employee‟s Provident Fund (Retirement Fund) wherein the employees contribute at various rates
of their current drawn salaries. The bank contributes 10% of basic salary to this fund, which is
separately administered as a defined contribution plan as per Nepal Rastra Bank Staff By-Law
2068: Rule 78 Sub-rule 1(a) & 1(c). The Bank's obligations for contributions to the above Fund
are recognized as an expense in Statement of Net Income as the related services are rendered.
2) Welfare Provident Fund: Certain amounts as prescribed by the Board are annually transferred to
this fund, which is meant to be a defined contribution scheme for the welfare of the employees, as
per Nepal Rastra Bank Staff By-Law 2068: Rule 78 Sub-rule 1(b) and 1(c). Contributions by the
Bank are expensed in Statement of Net Income as the related services are accounted.
ii. Defined Benefits Plan
A defined benefit plan is a post-employment benefit plan other than a defined contribution plan. The
Bank‟s net obligation in respect of defined benefit plans is calculated separately for each plan by
estimating the amount of future benefit that employees have earned in return for their service in
current and prior periods. That benefit is discounted to determine its present value. Any unrecognized
past service costs and the fair value of any plan assets are deducted. The discount rate is the yield at
the reporting date on corporate bonds, that have maturity dates approximating the terms of the Bank's
obligation and that are denominated in the currency in which the benefits are expected to be paid.
The calculation of defined benefit obligation is performed annually by a qualified actuary using the
projected unit credit method. The Bank recognizes all actuarial gains and losses arising from defined
benefit plans immediately in other comprehensive income and all expenses related to defined benefits
plans in employee benefit are expensed in Statement of Net Income.
Remeasurements of the net defined benefit liability comprise actuarial gains and losses. The return on
plan assets (excluding interest) and the effect of the assets ceiling (if any excluding interest) are
recognized immediately in OCI. The Bank determines the net interest expense (income) on the net
defined liability (assets) for the period by applying the discount rate used to measure the defined
benefit obligation at the beginning of the annual period to the then-net defined benefits liability
(assets), taking into account any changes in the net defined benefits liability (asset) during the period
as a result of contribution and benefits payments. Net interest expenses and other expenses related to
defined benefit plans are recognized in personal expenses in Statement of Net Income.
Following are the defined benefit plans provided by the bank to its employees:
1) Gratuity and Pension Scheme: Gratuity and Pension Scheme is a defined benefit obligation under
which employees having service period of five years or more but less than twenty years are
eligible for gratuity, which is based on last pay-scale of staff‟s existing designation and completed
years of service. Similarly, employees having service period of twenty years or more are eligible
for pension, which is based on last pay-scale of staff‟s existing designation and completed years
of service. The bank measures the obligation of this plan as valued by a qualified actuary using
projected credit method. All expenses related to defined benefits plans in employee benefit are
expensed in Statement of Net Income.
2) Staff Security Fund: Staff Security Fund is defined benefit plan under which all the permanent
employees are entitled to staff security fund at the time of retirement, death or termination from
the service by any other circumstances at the predetermined factor prescribed by the bank, which
is based on last drawn salary and completed years of service as per Nepal Rastra Bank Staff By-
Law 2068: Rule 78 Sub-rule 1(e). Employees having service period of thirty years are eligible for
maximum sixty three months salary. The bank measures the obligation of this plan as valued by a
qualified actuary using projected credit method. All expenses related to defined benefits plans in
employee benefit are expensed in Statement of Net Income.
3) Staff Medical Fund: Employees are eligible for medical benefits based on the specified slabs as
per medical rules, last drawn salary and completed years of service, as per Nepal Rastra Bank
Staff By-Law 2068: Rule 78 Sub-rule 1(d). Incremental liability is provided for and transferred to
this Fund.
4) Leave Encashment: As per Nepal Rastra Bank Staff By-Law 2068: Rule 86,87 and 91, the
employees are entitled to en-cash their un-utilized accumulated leave at the time of retirement or
any other prescribed time as decided by the management of the bank. Home leave, Sick leave and
Special Leave are defined benefit plans which are recognized when the leave remains un-availed
at the time of closing date. Provision is created for liability on employees' leave based on
obligation dischargeable to employees at balance sheet date.
iii. Other long term employee benefits
The group net obligation in respect of long term employee benefits is the amount of future benefits
that employees earned in return or their service in the current and prior period. That benefit is
discounted to determine its present value. Remeasurements are recognized in Statement of Net Income
in the period in which they arise.
iv. Termination Benefits
The termination benefits are expensed at the earlier of which the Bank can no longer withdrawn the
offer of those benefits and when the Bank recognizes costs for restructuring. If benefits are not
expected to be wholly settled within 12 months of the reporting date, then they are discounted.
v. Short term employee benefits

Short term employees benefits are expenses as the related services is provided. A liability is
recognized for the amount expected to be paid if the Bank has a present legal or constructive
obligation to pay this amount as a result of past service provided by the employees and obligation can
be estimated reliably.
3.23 Currency in Circulation
Currency in circulation represents notes issued by the Bank as a sole currency issuing authority in
Nepal. Currency notes issued by the Bank are legal tender under the NRB Act 2058. This represents
the liability of the Bank towards the holder of the currency note. The liability for notes in circulation is
recorded at face value in the balance sheet. These liabilities are secured by assets including foreign
currency and foreign securities etc. as permitted by Nepal Rastra Bank Act 2058.
The Bank also issues coins of various denominations for circulation. Currency circulation liability
does not include the liability on account of coins in circulation, as allowed by the Act.
3.24 Transactions on Repurchase Obligations (Repo) and Reverse Repo
Repurchase Arrangements (Repo) and Reverse Repo of securities are recorded as follows:
a) Securities sold subject to repurchase arrangements (Repo) are recorded as refinance and loan to
banks. The obligation to repurchase is shown as liabilities for securities sold under agreement to
repurchase and the difference between the sale and repurchase value is accrued on a pro rata basis
and recorded as expense.
b) Securities purchased under agreements to resell („reverse repos‟) are recorded as deposits and
other balances of banks or customers, as appropriate. The difference between sale and repurchase
price is treated as interest and accrued over the life of the agreements using the effective interest
method. Securities lent to counterparties are also retained in the statement of financial position.
3.25 Unclaimed Account
Unclaimed account under Sundry Liabilities represents amount that remained unclaimed and
outstanding for more than two years. Amount outstanding for more than three years in unclaimed
account is transferred to miscellaneous income in Statement of Net Income.
3.26 Bills Payable and Bills Receivable
The Bank carries out the function of repayment of Government securities and interest thereon on
behalf of the GON. Bills Payable primarily represents the year-end un-disbursed or unadjusted amount
of payments received from GON in respect of interest / repayment liabilities of such securities. The
year-end balance of Bills Purchased represents the amounts paid by the Bank to the security holders
but the corresponding claim adjustment with Bills Payable is pending.
3.27 Consolidation of Project Accounts
The Bank manages and implements various projects, which are helpful in attaining its objectives, on
its own by entering into project agreement with the funding agencies or subsidiary loan agreements
with Government of Nepal or on behalf of Government of Nepal (GON).
The projects for which the Bank has entered in to separate subsidiary loan agreements with
Government of Nepal or has entered into separate project agreements with other funding agencies are
consolidated with the Bank's account. For projects which are implemented by the bank on behalf of
the GON, the accounts of these projects are not consolidated with bank‟s financial statements as the
Bank has no obligation towards such projects or any other counter party and there is no right of the
Bank in assets, liabilities, equity, income and expense of such projects. However, disclosure of
financial and other information of such projects is given in the notes.
3.28 Changes in Accounting Policies
There were no changes in accounting policies adopted by the Bank from the previous year.
However any deviation from such the policies has been explained in the following sections.
3.29 Presentation
The presentation of certain line items of previous year financial statements have been changed
(regrouped or rearranged) to align the financial statements.
4. Notes relating to items in the financial statements
4.1 Cash and Cash Equivalents
In line with the accounting policy as given in Note 3.9, balances of cash and cash equivalent at the
reporting date are as below:
Particulars 31-03-2074 31-03-2073
Foreign Currency:
Cash in Hand & at Vault 17,603,729,593.68 16,919,382,217.59
Balances with Other Banks 55,539,228,832.37 5,425,938,495.77
GOI Treasury Bills 229,506,949,862.40 203,070,960,576.00
US Government Treasury Bills 15,406,025,704.70 5,338,216,111.67
Notice Deposit (JPY) 8,426,240,000.00 12,272,561,979.48
Time Deposit - 69,001,821,584.32
Investment in FIXBIS 1,999,800,000.00 6,432,082,697.32
Investment in Repurchase Agreements - 48,038,622,166.88
IMF Related Assets: SDR Holdings 171,322,847.73 2,416,907,139.17
Total Foreign Currency 328,653,296,840.88 368,916,492,968.20
Local Currency:
Cash in Hand & at Vault 8,086,615,706.00 4,647,968,185.09
Balances with Other Banks 34,528,685.85 219,259,243.96
Total Local Currency 8,121,144,391.85 4,867,227,429.05
Total 336,774,441,232.73 373,783,720,397.25
4.2 Loans and Advances to B/FI

Please refer accounting policy in Note 3.11. The balances of loans and advances to banks and financial
institution (B/FI) and microfinance (MFI) are as below:
Particulars 31-03-2074 31-03-2073
Refinance:
Commercial Banks 6,094,782,647 6,614,252,877.89
Development Banks 501,370,772 5,000,000.00
Finance Companies 277,117,496 38,900,000.00
Loan to Micro Finance Institutions 64,000,000 52,000,000.00
Less: Allowance for impairment (10,000,000) (9,999,999.83)
Total 6,927,270,915 6,700,152,878
Allowance for impairment

Balance as on 01-04-2073 10,000,000.00 10,000,000.00
Charge for the year - -
Effect of foreign currency movements - -
Unwind of discount - -
Balance as on 31-03-2074 10,000,000.00 10,000,000.00
These investments are realized on the settlement date as per the terms of loan agreement.
4.3 Loans and Advances to Others

Please refer accounting policy in Note 3.12. The balances are given as below:
Particulars 31-03-2074 31-03-2073
Receivable from GON against payment to IMF 2,431,416,400 -
Loans to Employees 4,076,871,800 4,389,546,115

Less: allowance for impairment - -
Net Loans and advances to Employees 4,076,871,800 4,389,546,115
Interest Receivable 4,423,473,836 3,984,356,526

Less: Interest Suspense (91,422,121) (444,346,919)
Net Interest Receivable 4,332,051,715 3,540,009,607
Advances Recoverable 2,217,922,378 1,407,707,525

Less: Impairment Allowance (10,329,878) (10,329,878)
Net Advances Recoverable 2,207,592,500 1,397,377,646
Total 13,039,442,869 9,326,933,368
Loans and advances to employees are provided with/without collateral.
4.4 Gold & Silver

Please refer accounting policy in Note 3.18. The balances are gives as below:
Particulars 31-03-2074 31-03-2073
Investment in Paper Gold 25,929,438,227 28,206,181,776.74
Gold Held in Stock 1,612,492,258 1,566,791,538
Silver Held in Stock 91,756,189 95,503,142.25
Total 27,633,686,674 29,868,476,457
4.5 Investment Securities

Please refer accounting policy in Note 3.13. The balances are given as below:
Particulars 31-03-2074 31-03-2073
At Amortized Cost 625,006,512,704.35 542,928,410,390.39
At Fair Value through Other Comprehensive Income (OCI) 44,513,579,455.68 20,093,733,744.25
At Fair Value through Profit or Loss
Total 669,520,092,160.03 563,022,144,134.64
a) Investment Securities at Amortized Cost

US Government Treasury Notes/Bonds 71,944,021,840 103,078,298,438
Government Treasury Notes/Bonds (CNY) 56,766,905,759 52,368,638,018
Investment in Mid term Instruments 8,082,347,421 8,302,929,017
Balance with Banks in Time Deposit (FCY) 462,162,752,642 356,979,796,952
Government Bond 4,871,051,043 4,871,051,043
Fixed deposit with BFIs 21,510,087,903 17,742,525,923
Less individual allowance for impairment (330,653,903) (414,829,000)
Total 625,006,512,704 542,928,410,390
Impairment Loss on Available for Sale Investment Securities
Balance as on 01-04-2073 414,829,000 947,645,000
Reversal of Impairment (84,175,097) (532,816,000)
Balance as on 31-03-74 330,653,903 414,829,000
b) Investment Securities at Fair Value through OCI

Government Treasury Bills 30,158,502,599 16,099,450,874
Saving Certificates 11,382,487,396 308,861,000
Investment in Rural Self Reliance Fund 253,400,000 253,400,000
Equity securities measured at fair value 2,575,028,961 3,327,911,370
Unquoted equity securities measured at cost 151,660,500 151,660,500
Less: Allowance for impairment of equity securities (7,500,000) (47,550,000)
Total 44,513,579,456 20,093,733,744
Impairment Loss on Available for Sale Investment Securities
Balance as on 01-04-2073 47,550,000 47,550,000
Reversal of Impairment (40,050,000) -
Balance as on 31-03-74 7,500,000 47,550,000
The Bank does not have investment securities to be measured at fair value through profit or loss.
Impairment allowance has been done for the investment in Agricultural Project Service Center, which is in liquidation and National
Productivity and Economic Development Center, which is not in operation.
Investment in equity securities includes the following:
Particulars % of holding 31-03-2074 31-03-2073
Investment in Quoted Securities

Rural Microfinance Development Cen. 4.05 140,334,584 21,045,000
Citizen Investment Trust 13.00 2,341,151,989 3,090,879,330
Nepal Grameen Bikas Bank Limited 3.59 93,542,387 215,987,040
Total 2,575,028,961 3,327,911,370
Investment in Unquoted Securities

(a) Investment in Shares of Subsidiaries
Agricultural Project Services Centre 62.50 5,000,000 5,000,000
Rastriya Beema Sansthan - Life Ins. 55.56 1,000,000 1,000,000
Sub-Total 6,000,000 6,000,000
(b) Investment in Shares of Associates

Nepal Stock Exchange Ltd. 34.60 12,080,500 12,080,500
National Productivity and Eco. Dev. 31.52 2,500,000 2,500,000
Sub-Total 14,580,500 14,580,500
(c) Other Investments

Deposit & Credit Guarantee Fund 10.00 107,580,000 107,580,000
Nepal Clearing House 10.00 15,000,000 15,000,000
Credit Information Bureau 10.03 3,500,000 3,500,000
National Banking Institute 15.29 5,000,000 5,000,000
Sub-Total 131,080,000 131,080,000
Total 151,660,500 151,660,500
4.6 Inventories
Please refer accounting policy in Note 3.19. The details of balance are as follows:
Particulars 31-03-2074 31-03-2073
Security Note Stock 1,123,201,889 1,083,988,682
Coin Stock 295,282,162 390,974,691
Numismatic and Medallion Coins 22,909,158 22,931,719
Other Metal Stock 22,485,598 22,722,881
Dispensary Stock 499,863 342,639
Total Inventories 1,464,378,671 1,520,960,613
Less: Impairment Allowance
Non-moving Numismatic and Medallion Coins (22,465,794) (22,465,794)
Non-moving Other Metal Stock (8,716,000) (8,716,000)
Unissuable Note Stock (3,775,258) (3,775,258)
Total Allowance for Impairment (34,957,052) (34,957,052)
Total Inventories Net of Allowance for Impairment 1,429,421,619 1,486,003,561
4.7 Property and Equipment

Please see accounting policy in Note 3.15. The details are given as below:
Computer & Machinery Office Furniture and Other Capital Work in
Particulars Land Building Vehicles Total Assets
Accessories Equipment Equipment Fixture Assets Progress
Depreciation Rate 3% 20% 20% 20% 20% 10% 20%
Balance as on 1st Sawan 2072 193,834,552 612,427,278
Original Cost
202,141,506 245,002,388 110,352,524 114,856,087 22,996,728 4,740,096 15,146,638 1,521,497,798

Addition during the Year - 73,073,279 32,955,699 41,300,469 3,016,681 16,782,653 2,806,717 201,193 32,765,127 202,901,818
Disposal/Write Off/Adjustment - (18,075,083) (43,064,007) (45,661,925) (5,484,027) (8,302,811) (2,837,864) (83,479) (5,778,883) (129,288,079)
Balance as on 31st Asar 2073 193,834,552 667,425,475 192,033,197 240,640,931 107,885,178 123,335,929 22,965,582 4,857,811 42,132,883 1,595,111,537
Balance as on 1st Sawan 2072
Accumultaed
Depreciation
- 252,185,134 142,813,730 150,442,319 103,204,102 86,449,235 18,822,210 4,514,666 - 758,431,395

Depreciation for the Year - 18,207,472 20,662,169 24,678,200 3,413,814 9,475,518 780,317 93,851 77,311,342
Disposal/Write Off/Adjustment - (7,519,716) (41,383,389) (43,070,656) (5,484,020) (8,296,532) (2,795,466) (83,477) (108,633,256)
Balance as on 31st Asar 2073 - 262,872,890 122,092,509 132,049,863 101,133,896 87,628,222 16,807,061 4,525,040 - 727,109,481
Net Book Value as on 31st Asar 2073 193,834,552 404,552,584 69,940,688 108,591,069 6,751,281 35,707,707 6,158,520 332,771 42,132,883 868,002,056
Balance as on 1st Sawan 2073 193,834,552 667,425,475 192,033,197 240,640,931 107,885,178 123,335,929 22,965,582 4,857,811 42,132,883 1,595,111,537
Original Cost
Addition during the Year 60,364,846 51,367,607 76,558,835 5,202,260 24,851,729 21,180,905 27,685 60,346,922 299,900,789
Disposal/Write Off/Adjustment (22,747,161) (39,984,574) (2,588,349) (5,552,942) (459,374) (1) (74,982,788) (146,315,189)
Balance as on 31st Asar 2074 193,834,552 727,790,321 220,653,643 277,215,192 110,499,089 142,634,716 43,687,113 4,885,495 27,497,017 1,748,697,137
Accumultaed
Depreciation
- 262,872,890 122,092,509 132,049,863 101,133,896 87,628,222 16,807,061 4,525,040 - 727,109,481

Depreciation for the Year 20,085,014 21,879,389 31,185,001 2,551,287 11,806,534 772,357 81,772 88,361,354
Disposal/Write Off/Adjustment (22,465,067) (14,271,809) (2,588,335) (5,395,026) (459,364) (35,246) (45,214,847)
Balance as on 31st Asar 2074 - 282,957,904 121,506,831 148,963,055 101,096,848 94,039,730 17,120,054 4,571,566 - 770,255,988
Net Book Value as on 31st Asar 2074 193,834,552 444,832,416 99,146,812 128,252,138 9,402,240 48,594,986 26,567,058 313,929 27,497,017 978,441,149
(55,267,670)
Allowances for obsolescences has been made for Rs.33,52,949 on Building under Construction which is presented under Capital Work in Progress
4.8 Intangible Assets and Goodwill

Please refer accounting policies in Notes 3.16. The details of balance are as follows:
Computer Software
Useful Life
Particulars Defined by Capital Work in Total Assets
Other Useful Life
Contractual Progress
Agreements
Amortisaction Rate 20% 10%
Balance as on 1st Sawan 2072 3,304,395 10,728,596 229,272,935 1,866,440 245,172,366
Original
Addition during the Year 783,090 - 264,460 1,047,550

Cost
Disposal/Write Off/Adjustment (2,323,555) (2,402,853) (4,726,408)

Balance as on 31st Asar 2073 1,763,930 8,325,743 229,272,935 2,130,900 241,493,508
Balance as on 1st Sawan 2072 2,846,789 7,713,703 49,675,803 - 60,236,295
Accumultaed
Amortisation
Depreciation for the Year 457,599 1,004,568 22,927,293 24,389,460

Disposal/Write Off/Adjustment (2,323,550) (2,402,849) (4,726,399)
Balance as on 31st Asar 2073 980,838 6,315,422 72,603,096 - 79,899,356
Net Book Value as on 31st Asar 2073 783,092 2,010,321 156,669,839 2,130,900 161,594,152
Balance as on 1st Sawan 2073 1,763,930 8,325,743 229,272,935 2,130,900 241,493,508
Original
Addition during the Year 688,508 688,508

Cost
Disposal/Write Off/Adjustment -
Balance as on 31st Asar 2074 1,763,930 9,014,251 229,272,935 2,130,900 242,182,016
Accumultaed
980,838 6,315,422 72,603,096 - 79,899,356

Amortisation
Depreciation for the Year 261,004 689,337 22,927,293 23,877,634

Disposal/Write Off/Adjustment -
Balance as on 31st Asar 2074 1,241,842 7,004,758 95,530,390 - 103,776,990
Net Book Value as on 31st Asar 2074 522,088 2,009,492 133,742,545 2,130,900 138,405,026
4.9 Other Assets

Particulars 31-03-2074 31-03-2073
Deposits 1,663,378 1,652,378
Project Assets 693,073,513 660,992,763
Other Receivables 60,250,889 98,333,826
Total 754,987,780 760,978,967
4.10 Deposits from banks and financial institutions

See accounting policy in Note 3.20. The detials of balance are as follows:
Particulars 31-03-2074 31-03-2073
Foreign Currency 3,460,173,528 3,246,826,181
Local Currency 208,119,189,745 201,536,597,913
Total 211,579,363,272 204,783,424,094
Deposit from bank and financial institutions include amount deposited by B/FI for cash reserve ratio
(CRR), among others. All deposits are non interest bearing.
4.11 Deposits from Others

Particulars 31-03-2074 31-03-2073
Foreign Currency:
Public Enterprises 408,582,097 382,438,025
Other Organisations 621,156 644,526
Total Foreign Currency 409,203,253 383,082,551
Local Currency:
Public Enterprises 15,839,648,424 7,623,376,274
Margin Deposit in LCs 6,316,051,238 3,523,329,157
Other Organisations 4,439,553,402 1,574,726,584
Total Local Currency 26,595,253,064 12,721,432,015
Total 27,004,456,317 13,104,514,567
All deposits are non interest bearing and current in nature.

4.12 Short Term Borrowings
Particulars 31-03-2074 31-03-2073
NRB Bonds - 49,080,000,000.00
Deposit Collection-Auction 14,400,000,000.00 -
Reverse Repo Liabilities - -
Total carrying amount 14,400,000,000.00 49,080,000,000.00
NRB Bonds, Deposit Collection under auction and Reverse Repo liabilities are instruments used by
the Bank to withdraw liquidity from the market on short term basis (less than one year).
4.13 IMF Related Liabilities
Particulars 31-03-2074 31-03-2073
Foreign Currency:
Special Drawing Right Allocation 9,769,636,572 10,183,273,536
Interest Bearing Loan :
Loan under Rapid Credit Facility (RCF) 2,454,904,632 3,838,264,380
Loan under Extended Credit Facility (ECF) 153,359,809 586,027,665
Total Foreign Currency 12,377,901,013 14,607,565,581
Local Currency:
IMF Account No 1 9,180,925,768 9,180,925,768
IMF Account No 2 858,681 858,681
Total Local Currency 9,181,784,449 9,181,784,449
Total 21,559,685,462 23,789,350,031
4.14 Staff Liabilities

See accounting policy in Note 3.22. The details of balance are as follows:
Particulars 31-03-2074 31-03-2073
Medical Fund (Includes Medical Earning Fund, Interest, etc) 669,763,754 283,082,210
Welfare Provident Fund 487,900,116 436,853,982
Liability for Staff Leave Encashment 972,344,883 888,152,300
Liability for Retired Staff 435,323,511 304,972,601
Gratuity and Pension Fund 18,451,547,560 15,726,708,968
Staff Security Fund 2,673,590,776 2,089,956,721
Total 23,690,470,601 19,729,726,781
4.15 Other Liabilities

Particulars 31-03-2074 31-03-2073
Interest Payable 12,622,370.45 1,074,901.10
Asian Clearing Union 166,188,402.50 218,456,119.89
Earnest Money - 7,784,489.13
Insurance Premium Collected from Staff 127,429,553.60 143,636,626.62
Other Payables of Project 1,455,463.54 373,587,879.99
Payable against GON Bonds - 2,390,069,996.67
Unclaimed Account 37,382,274.92 33,840,398.57
General Account 47,278,943.02 48,078,943.02
Deferred Grant Income 122.70 122.70
Other Liabilities 1,541,079,564.98 1,258,498,221.43
Total 1,933,436,695.71 4,475,027,699.12
4.16 Currency in Circulation

See accounting policies in Notes 3.23. The details of balance are as follows:
The denomination wise amounts of currency note issued by the bank and are in circulation at the
balance sheet date was as follows:
Denomination 31-03-2074 31-03-2073
1 161,110,983 161,224,148
2 185,708,612 186,140,232
5 2,184,133,530 2,003,683,295
10 3,344,261,790 3,025,011,680
20 3,961,314,460 3,756,168,120
25 57,462,375 57,676,325
50 7,396,195,550 6,622,293,550
100 15,254,496,700 11,734,570,900
250 87,459,000 87,516,250
500 95,113,527,000 91,896,788,500
1000 303,244,330,000 266,628,927,000
Total 430,990,000,000 386,160,000,000
The currency in circulation at the end of the reporting period included cash-in-hand NRs.
8,086,615,706 (P.Y. NRs. 4,652,557,463).
4.17 (a) Appripriation of Net Income/(Expenditure) and Surplus payable to Government of

Nepal
The Board of Directors of the Bank has Appropriated the Following Amount to Different Fund During
the Year as required by Nepal Rastra Bank Act, 2058 and the balance amount will be paid to GON as
per the said Act.
Transfer (to)/from Exchange Equalisation Fund 23,752,795,700 (17,929,777,630)
Transfer (to)/from Gold & Silver Equalisation Reserve 3,876,680,456 (5,708,576,716)
Transfer (to)/from Securities Revaluation Fund (9,952,836) (4,830,707)
Investment Revaluation Fund - -
Surplus/(Deficit) Due to Restatement of Prior Period Errors (23,278,046) 35,148,685
Surplus Available for Distribution 17,780,980,197 14,151,092,381
Less: Appropriations
General Reserve (4,239,793,020) (1,964,852,718)
Monetary Liability Reserve (889,049,010) (707,554,619)
Financial Stability Fund (889,049,010) -
Development Fund (4,160,000,000) (3,551,232,671)
Development Finance Project Mobilisation Fund - (23,374,544)
Liquidity Stabilization Fund - (400,000,000)
Banking Development Fund (30,000,000) (30,000,000)
Mechanisation Fund - (200,000,000)
Gold Replacement Fund (70,354,384) (24,077,829)
Net Cumulative Surplus Fund (2,734,774) -
Balance Payable to Government of Nepal 7,500,000,000 7,250,000,000
Board of Directors of Nepal Rastra Bank decides for appropriation in different funds and surplus
amount left after appropriation is to be transferred to Government of Nepal as per Nepal Rastra Bank
Act, 2058, clause no. 41(1)(ga). Hence the surplus payable to GON is shown as liability.
4.17 (b) Reserves & Surplus
The balance of balance sheet on reporting date stands as below:
Particulars 31-03-2074 As on 31-3-2073
Capital Reserve:
Gold and Silver Equalization Reserve 6,312,087,397 10,188,767,853
Statutory Reserve:
General Reserve 25,974,792,905 23,734,999,885
Monetary Liabilities Reserve 5,086,563,008 4,197,513,998
Financial Stability Fund 1,889,049,010 -
Exchange Equalization Fund 58,821,697,898 82,574,493,598
Net Cumulative Surplus Fund 2,734,774 -
Other Reserves and Funds:
Development Fund 15,000,989,244 10,840,989,244
Banking Development Fund 891,941,806 861,941,806
Development Finance Project Mob. Fund 250,814,411 249,999,999
Liquidity Stabilization fund - 1,000,000,000
Mechanisation Fund 991,316,414 991,316,414
Scholarship Fund 61,594,504 61,594,504
Mint Development Fund 547,712,943 547,712,943
Gold Replacement Fund 94,432,213 24,077,829
Investment Revaluation Reserve 869,693,096 859,740,259
Rural Self Reliance Fund (GS Kosh) 253,400,000 253,400,000
Fair Value Reserve for Equity Instruments 2,507,923,960 3,260,806,370
Project Split Interest Reserve Fund 4,233,489 4,233,489
Total Reserves and Funds 119,560,977,072 139,651,588,192
Further descriptions of each fund has been given in disclosure no. 5.8
4.18 Interest Income

See accounting policy 3.3. Interest income include the following:
Particulars F.Y 2073-74 F.Y 2072-73
Foreign Currency Financial Assets
Treasury Bills & Deposits 23,800,345,622 20,620,916,206
SDR Holding & Asian Clearing Union - 1,735,859
Sub-total 23,800,345,622 20,622,652,065
Local Currency Financial Assets
Government Securities 697,924,841 168,148,327
Investment in Financial and Other Institutions 377,951,007 355,132,274
Loans and Refinance 283,762,596 92,314,596
Sub-total 1,359,638,443 615,595,198
Total Interest Income from Financial Assets 25,159,984,065 21,238,247,263
4.19 Interest Expenses

See accounting policy in Note 3.3. Interest expenses include the following:

Foreign Currency Financial Liabilities
SDR Allocation & ECF Loan 29,849,447 5,494,745
Others 4,431,536 1,401,983
Sub-total 34,280,983 6,896,728
Local Currency Financial Liabilities
Government Securities 444,183,938 682,802,929
Sub-total 444,183,938 682,802,929
Total Interest Expense on Financial Liabilities 478,464,921 689,699,657
4.20 Fee and Commission Income

See accounting policy in Note 3.4(i). Fee and commission income include the following:
On Currency Exchange 1,308,856 1,649,673
Sub-total 1,308,856 1,649,673
Local Currency Financial Assets
Government Transaction & Other services 65,686,161 62,213,635
Sub-total 65,686,161 62,213,635
Total Commission Income from Financial Assets 66,995,016 63,863,308
4.21 Fee and Commission Expense

Foreign Currency Liabilities
Commission & Charges 26,725,375 6,012,724
Sub-total 26,725,375 6,012,724
Local Currency Liabilities
Agency Expenses 224,604,342 192,392,656
Sub-total 224,604,342 192,392,656
Total Agency and Service Charge 251,329,717 198,405,380
Agency Expenses Includes Agency Commission Paid to the Following Banks for Operating Government Accounts.
Nepal Bank Ltd. 55,800,000 55,800,000
Rastriya Banijya Bank 90,600,000 90,600,000
Agriculture Development Bank 1,875,000
Total 148,275,000 146,400,000
4.22 Other Income

See accounting policies in Notes 3.4 (iv). Other income comprises the following:
Income from Mint (Sale of Coin) 234,121 172,671
Gain from Sale of Precious Metals and Coins 79,630,308 24,077,829
Fine/Penalty Charge 6,267,929 29,893,480
Profit from Sale of Assets 6,110,898 10,885,370
Dividend Income 62,991,715 24,568,748
Project Income/(Loss) (1,483,255) 9,610,825
Grant Income - 115,825
Miscellaneous 48,215,861 48,525,719
Total 201,967,577 147,850,467
4.23 Personnel Expenses

See accounting policy in Note 3.22 (v). Personnel expenses include the following:
Salary 668,050,312 565,799,351
Allowances 619,225,921 556,493,593
Provident Fund Contribution 66,805,031 56,552,475
Staff Welfare (Including Medical Fund Contribution) 610,462,316 177,344,423
Staff Welfare Provident Fund 405,955,000 369,050,000
Pension & Gratuity Fund 1,077,681,285 3,000,000,000
Staff Security Fund 425,663,159 500,000,000
Staff Leave Compensation 295,381,969 209,643,007
Others 19,106,813 16,430,783
Total 4,188,331,805 5,451,313,632
4.24 Depreciation, Amortisation and Impairment of Non Financial Assets

Depreciation on Property & Equipment 88,361,354 77,311,342
Impairment of Property & Equipment - -
Amortisation of intangible assets 23,877,634 24,389,460
Impairment of intangible assets - -
Total 112,238,988 101,700,802
4.25 Operating Expenses

Directors Fees and Expenses 6,067,847 7,673,669
Note Printing Charges 938,702,726 936,813,717
Mint Expenses 382,261 493,494
Security charges 54,932,925 49,508,346
Remittance Charges 52,977,498 47,392,769
Travelling Expenses 245,131,878 233,015,199
Insurance Charges 86,868,095 65,440,061
Repair & Maintenance 62,052,440 70,732,081
Banking Promotion 51,982,154 39,717,097
Audit Fees and Expenses 2,120,983 2,381,180
Assets Written Off 352,037 16,126
Utilities Expenses 39,608,373 36,558,871
Postal and Communication Expenses 14,650,010 14,663,358
House Rent 12,048,603 10,983,532
Training Seminar and Membership 17,404,290 1,568,998
Expenses on Miscellaneous Assets 16,668,954 6,285,001
Consumable Expenses 23,134,887 21,541,842
Books and Periodicals 9,218,693 8,521,230
Miscellaneous Expenses 107,056,172 86,209,762
Total 1,741,360,826 1,639,516,333
Notes to the Consolidated Financial Statements

of …….. B/FI (Name of the Bank or Financial Institution)
For the Year ended 31 Ashad 20X2 (16 July 20X2)
Contents
1 Reporting entity 4 Notes relating to items in the financial statements
General and background Information of Bank or (Notes to the Accounts)
Financial Institution. 4.1 Cash and cash equivalent
4.2 Trading Assets (pledged and non pledged) and trading liabilities
2 Basis of Preparation 4.3 Derivative assets and liabilities held for risk management
2.1 Statement of compliance 4.4 Loans and advances to B/FI
2.2 Functional and presentation currency 4.5 Loans and advances to customers
2.3 Use of Estimates, assumptions and judgments 4.6 Investment securities
2.4 Changes in Accounting policies 4.7 Investment Properties
2.5 New Standards and interpretation not adapted 4.8 Property and equipment
4.9 Intangible assets and goodwill
3 Significant Accounting Policies 4.10 Other assets including asset held for sale under loan liquidation
3.1 Basis of Measurement 4.11 Deposits from B/FI
3.2 Basis of consolidation 4.12 Deposits from Customer
a. Business combination 4.13 Debt Securities issued
b. non controlling interest (NCI) 4.14 Subordinated Liabilities
c. Subsidiaries 4.15 Provisions
d. Loss of Control 4.16 Other Liabilities
e. special purpose entity (SPE) 4.17 Share Capital
f. Transaction elimination on consolidation 4.18 Share Premium
3.3 Interest Income and expenses 4.19 Retained Earnings
3.4 Non interest income 4.20 Reserves
i. Fees and commission 4.21 Non controlling Interest (NCI)
ii. Net trading income 4.22 Interest Income
iii. Net income from other financial instrument at fair
4.23
value through Profit or Loss Interest Expense
iv. Dividend 4.24 Fee and Commission income
3.5 Leases 4.25 Fee and Commission expense
3.6 Foreign Currency translation 4.26 Net Trading Income
3.7 Net income from other financial instruments at fair value through profit or
4.27
Income tax loss
3.8 Financial assets and financial liabilities 4.28 Other Income
3.9 Cash and cash equivalent 4.29 Net impairment loss on financial assets
3.10 Trading assets and liabilities 4.30 Personnel expenses
3.11 Derivatives held for risk management purpose and
4.31
hedge accounting Depreciation, amortisation and impairment of non financial assets
3.12 Loans and advances 4.32 Operating expenses
3.13 Income tax expense, Current Tax Assets/liability & Deferred Tax
4.33
Investment securities Assets/liability
3.14 Investment properties 4.34 Other Comprehensive Income
3.15 Property and equipment 4.35 Earnings Per share
3.16 Goodwill & intangible assets
3.17 Impairment of non financial assets 5 Disclosures & Additional Information
3.18 Deposits, debt securities issued and subordinated
5.1
liabilities Key Ratios & Indicators
3.19 Provisions 5.2 Financial Risk management
3.20 Financial guarantee and loan commitment 5.3 Classification of financial assets and financial liabilities
3.21 Employees Benefits 5.4 Segment Analysis
3.22 Share capital and reserves 5.5 Share options and share based payment
3.23 Earning per share including diluted 5.6 Contingent liabilities and commitment
3.24 Segment reporting 5.7 Related parties disclosures
5.8 merger and acquisition
5.9 Consolidation
5.10 Additional disclosures of non consolidated entities
5.11 Events after reporting date.
5. Significant Disclosures
5.1 Gold and Silver
A sum of NRs. 70,354,384 (P.Y. NRs 24,077,829) was appropriated out of surplus available for
distribution this year to the "Gold Replacement Fund''. The quantity and market value of gold and
silver held as inventory at the yearend were as follows:
As on 31st Asar 2074 As on 31st Asar 2073
Particulars Weight (Kg, Gm, Total Market Value Weight (Kg, Gm, Total Market
Mg) (NRs.) Mg) Value (NRs.)
Gold (Investment) 5,863.054.272 25,929,438,227 6,121.578.590 28,206,181,776.74
Gold held in Stock 2,615.702.651 11,885,752,846 2,615.138.521 13,015,544,419
Silver held in Stock 126,190.988.950 7,685,031,227 126,172.309.750 9,790,971,237
Total 45,500,222,300 51,012,697,432
Market value for gold and silver was based on the closing rate prevailing in London Market and Nepal
Gold & Silver Dealer‟s Association respectively.
5.2 Year end Exchange Rates
The year-end exchange rates of Rupees for major currencies used for reinstating the balances of
foreign currency assets and liabilities were as per below.
S.N. Currency Current Year Previous Year

1 US Dollar 102.86 106.73
2 Sterling Pound 133.32 141.28
3 Euro 117.40 118.60
4 Swiss Franc 106.22 108.87
5 Australian Dollar 79.80 81.58
6 Canadian Dollar 80.80 82.61
7 Japanese Yen 0.908 1.011
8 Singapore Dollar 74.83 79.36
9 SDR 143.461 149.535
10 Chinese Yuan 15.16 15.96
11 Indian Rupees 1.60 1.60
5.3 Related Parties

i. Key Management Personnel
The key management personnel are those persons having authority and responsibility of planning,
directing and controlling the activities of the entity, directly or indirectly including any director. The
key management of the Bank includes members of its Board of Directors and Special Class Officers
(Executive Directors). The name of the key management personnel who were holding various position
in the office during the year were as follows:
S.N. NAME POST REMARKS
1 Dr. Chiranjibi Nepal Governor
2 Shanta Raj Subedi Finance Secretary/Board
3 Chintamani Siwakoti Deputy
MemberGovernor
4 Shiba raj Shrestha Deputy Governor
5 Dr. Sri Ram Poudyal Board Member
6 Ramjee Regmi Board Member
7 Bal Krishna Man Singh Board Member
8 Ram Hari Aryal Board Member retired w.e.f.2073.12.31
9 Rajan Bikram Shah Executive Director retired w.e.f 2073.04.01
10 Dr. Binod Atreya Executive Director retired w.e.f 2073.04.12
11 Hari Prasad Kaphle Executive Director retired w.e.f 2073.05.08
12 Khyam Narayan Dhakal Executive Director retired w.e.f 2073.07.04
13 Dr. Min Bahadur Shrestha Executive Director retired w.e.f 2073.07.01
14 Shiva Nath Pandey Executive Director retired w.e.f 2073.09.03
15 Trilochan Pangeni Executive Director retired w.e.f 2074.01.11
16 Narayan Prasad Poudel Executive Director
17 Nara Bahadur Thapa Executive Director
18 Janak Bahadur Adhikari Executive Director
19 Bhisma Raj Dhungana Executive Director
20 Laxmi Prapanna Niraula Executive Director
21 Dr. Shankar Prashad Acharya Executive Director
22 Maheshwor Lal Shrestha Executive Director
23 Bhuban Kadel Executive Director
24 Ramesh Kumar Pokharel Executive Director
25 Dr. Nephil Matangi Maskay Executive Director
26 Upendra Kumar Paudel Executive Director
27 Ejendra Prasad Luitel Executive Director
28 Dr. Bhubanesh Prasad Pant Executive Director
29 Dr. Bamdev Sigdel Executive Director
30 Basudev Adhikari Executive Director
31 Dr. Gopal Prasad Bhatta Executive Director
32 Neelam Dhungana(Timsina) Executive Director
In addition to salaries, non- cash benefits were provided to special class officers and the Board
members. All special class officers and three of the Board members (Governor and Deputy Governors)
were entitled to termination benefits. The data relating to compensation paid to key management
personnel were as follows:
Particulars Current Year (NRs.) Previous Year (NRs.)
Short term employee benefits 45,206,007 38,697,720
Post-employment benefits 16,471,530 12,872,054
Other long term benefits 33,288,180 26,862,783
Total 94,965,717 78,432,557
The transactions, if any, with director-related or key management personnel – related entities occurred
in the normal course of NRB‟s operations were conducted as arms length transactions.
ii. Transactions with Related Parties
The transactions with the related parties and the status of year end balances with them were as per
below.
Current Year (NRs.) Previous Year (NRs.)

Particulars Subsidiaries Associates Key Subsidiaries Associates Key
Management Management
Personnel Personnel
Employees Benefits - - 94,965,717 - - 78,432,557

Meeting Fees/ Incidental - - 6,067,847 - - 7,673,669
Expenses to Directors
Insurance Premium paid 86,868,095 65,440,061 - -
Balances as on Asar End - - - - - -
Loan Facilities - - 58,609,118 - - 71,120,845
Provision for Diminution in
Value of Investment …….. …….. …….. 5,000,000 …….. ……..
5.4 Inter-Office Transactions

The balance of inter-office transactions under reconciliation is Rs. 4,72,78,943.02 (PY Rs.
4,80,78,943.02) which is presented as general account under Other liabilities.
5.5 Assets Received in Grant
The various assets received as grant under the Financial Sector Restructuring Project (phase I and II)
was valued at NRs. 11,585,586 (PY NRs. 11,585,586), out of which there was a written down balance
of NRs. 123 (PY NRs. 123) at the year end. During the year no grant assets were received.
5.6 Financial Instruments
Financial Risk Management – Overview
Risk Management Framework
The Bank's Board of Directors has the overall responsibility for the establishment and oversight of the
Bank‟s Risk Management Framework. The Board of Directors has formed the Risk Management
Committee, which is responsible for developing and monitoring the Bank's risk management policies.
The committee reports regularly to the Board of Directors about its activities.
The Bank's risk management policies are established to identify and analyze the risk faced by the
Bank, set appropriate risk limits and control, and monitor risks and adherence to the limit. Risk
management policies and systems are reviewed regularly to reflect the changes in market conditions
and the Bank's activities. The Bank through its training and management standards and procedures,
aims to develop a disciplined and constructive control environment in which all employees understand
their roles and obligations.
The Bank‟s Audit Committee oversees how the management monitors compliance with the Bank‟s
risk management policies and procedures and reviews the adequacy of the risk management
framework in relation to the risks faced by the Bank. The Audit Committee is assisted in its oversight
role by Internal Audit Department. Internal Audit Department undertakes both regular and ad hoc
review of risk management controls and procedures, the results of which are reported to the Audit
Committee.
The Bank has exposure to the following risk arising from financial instruments
A. Credit Risk
B. Liquidity Risk
C. Market Risk
A. Credit Risk
Credit Risk is risk of financial loss to a party if a customer or counterparty to a financial instrument
fails to meet its contractual obligation. The Bank's credit risk in relation to a financial instrument is the
risk that its customer or counter party fails to discharge its obligation in accordance with agreed terms
and cause the Bank to incur a financial loss. The Bank's credit risk arises principally from the Bank's
investment securities and receivable from customers. The credit risk in the bank's foreign exchange
reserve is monitored and reviewed by using credit limits based on credit ratings by international rating
agency.
Exposure to Credit Risk
The maximum exposure to credit risk at the year-end was as follows:
a) By Nature of Assets
Particulars As on 31-3-2074 As on 31-3-2073
Cash Equivalents 311,084,095,933 352,216,369,995
Loans and Advances to Bank and Financial
Institutions 6,927,270,915 6,700,152,878
Loans and Advances to Others 13,047,932,415 9,326,933,368
Gold and Silver 25,929,438,227 28,206,181,777
Investment Securities 669,520,092,160 583,928,501,775
Other Assets 754,987,780 760,978,967
TOTAL ASSETS 1,027,263,817,430 981,139,118,759
b) By Geographical Region
India 419,110,332,198 367,094,533,101
USA 111,206,914,739 153,813,997,171
Germany 434,692,982 2,361,678,406
Switzerland 46,550,988,571 56,611,756,470
United Kingdom 27,146,177,793 35,644,816,509
France 31,115,741,955 40,938,755,068
Japan 60,109,858,004 75,766,341,607
Netherland - 1,244,668,251
Australia 10,598,133,632 25,800,880,598
Singapore 51,581,996,123 14,390,893,215
Canada 2,648,676,442 19,557,446,939
Belgium 11,272,154,446 -
Hong Kong 37,215,045,401 38,779,168,352
U.A.E 22,205,907,026 22,795,785,326
China 83,920,419,151 62,936,991,242
Iran 166,188,403 -
Thailand - 32,671,423
Nepal 111,980,590,565 63,368,735,080
Total 1,027,263,817,430 981,139,118,758
c) By Nature of the Entity:

Central Banks 25,597,318,679 66,292,213,858
Bank for International Settlement 10,521,210,357 15,981,324,090
Foreign Government 365,629,859,915 332,157,391,432
International Monetary Fund 171,322,848 2,416,907,139
Foreign Commercial Banks 511,265,563,910 484,926,401,729
Domestic Banks and FIs 28,141,233,601 24,229,249,801
Government of Nepal 46,412,041,038 21,279,362,917
Equity Instruments 2,972,589,460 3,432,021,870
Cash in Hand 25,690,345,300 21,786,609,647
Other Parties 10,862,332,322 8,637,636,276
Total 1,027,263,817,430 981,139,118,759
d) By Credit Rating
Current Year Previous Year
Particulars Rating Amount (NRs.) % Amount (NRs.) %
AAA 32,022,378,741 3.12 37,494,150,913 3.82
AA+ 111,027,381,856 10.81 138,626,927,586 14.13
AA- 20,195,221,372 1.97 59,003,993,444 6.01
A+ 23,332,130,127 2.27 19,012,030,930 1.94
A 193,664,929,226 18.85 214,636,043,096 21.88
A- 21,420,316,047 2.09 1,098,618,977 0.11
BBB+ - - 1,973,434,789 0.2
BBB- 81,772,617,152 7.96 43,728,069,353 4.46
NR** 437,836,916,895 42.62 404,215,181,374 41.2
Total 921,271,891,415 89.68 919,788,450,462 93.75
Local Currency Financial Assets NR ** 105,991,926,015 10.32 61,350,668,297.00 6.25

Total Financial Assets 1,027,263,817,430 100 981,139,118,759 100
All of the above ratings are as per S&.P.
** Not rated
Impairment Losses
The Bank recognizes the impairment of financial assets in case there is objective evidence that the
assets have been impaired. Impairment of an individual asset is tested at each balance sheet date and
the movement in the allowances for impairment of financial assets during the year is as follows:
Allowances for Allowances for Allowances Allowances
Particulars Diminution in Value Doubtful Investment for Doubtful for Doubtful
of Equity Investment in Fixed Deposit Refinance Receivables
Balance as on 1st Sawan 2072 47,550,000 947,645,000 10,000,000 10,329,878
Impairment Loss Recognized - - - -
Amount Written Off - (532,816,000) - -
Reversal of Impairment Loss - - - -
Balance as on 31st Asar 2073 47,550,000 414,829,000 10,000,000 10,329,878
Impairment Loss Recognized - - - -
Amount Written Off - - - -
Reversal of Impairment Loss 40,050,000 84,175,097 - -
Balance as on 31st Asar 2074 7,500,000 330,653,903 10,000,000 10,329,878
The Bank believes that the un-impaired amounts that are past due by more than 30 days are still
recoverable in full. The un-impaired past dues amount includes some loans provided to employees and
other receivables.
The credit quality of counterparty of the financial assets is assessed based on credit policy (Investment
Directives) formed by the Board of Directors. Investment is made in the foreign counterparty whose
credit rating is within the acceptable standard. In case of domestic investment, investment is made in
the counterparty who meets the minimum standard level set by the credit policy. An analysis of credit
quality of financial assets not impaired is as follows:
Counterparties As on 31-3-2074 As on 31-3-2073
External Credit Rating at least AAA/BBB- from credit rating agency 483,434,974,520 374,846,095,125
Non Rated Counterparties 35,917,205,096 130,511,425,956
Central Banks 25,597,318,679 66,292,213,858
Bank for International Settlement 10,521,210,357 15,981,324,090
Foreign Government 365,629,859,915 332,157,391,432
International Monetary Fund 171,322,848 2,416,907,139
Government of Nepal 46,412,041,038 21,279,362,917
Financial Assets with Other Counterparties: 59,579,884,977 37,654,398,242
- Party with Normal Risk 59,221,401,196 37,192,019,242
- Party with High Risk 358,483,781 462,379,000
Total 1,027,263,817,430 981,139,118,759
B. Liquidity Risk
Liquidity Risk is the risk that the Bank will encounter difficulty in meeting the obligation associated
with the financial liabilities that are settled by delivering cash or other financial assets. The Bank‟s
approach to managing liquidity risk is to ensure as far as possible, that it will always have sufficient
liquidity to meet its liabilities when due, provide finance to maintain liquidity in financial market and
provide for foreign exchange to finance import of the country under both the normal and stressed
conditions, without incurring unacceptable losses or risking damage to the Bank reputation. In order to
control liquidity risk, the bank has maintained sufficient balance in the current account with other
central banks, demand and call deposit with foreign banks and investment in highly liquid securities.
The Bank maintains cash and cash equivalents and other highly marketable securities in excess of
expected cash flows on financial liabilities and other obligation.
Further, the bank has credit arrangement for Rapid Credit Facilities (RCF) and Extended Credit
Facilities (ECF) provided by International Monetary Fund in case of stressed condition like deficit of
Balance of Payment of the country. The Government of Nepal provides credit facility to the Bank in
case of financial crisis.
Assets Held for Managing Liquidity Risk
The Bank holds a diversified portfolio of cash, balances with foreign banks and high-quality highly-
liquid securities to support payment obligations and contingent funding in a stressed market
environment. The Bank‟s assets held for managing liquidity risk comprise:
 Cash and balances with foreign banks in the form of demand and call deposit.
 Balance with foreign central banks and banks for international settlement
 Investment in Government of Nepal and foreign Governments' bonds and other securities that are
readily acceptable in repurchase agreements with central banks; and
 A secondary source of liquidity in the form of highly liquid instruments in the Bank's trading
portfolios.
Financial Liabilities
The followings are the remaining contractual maturities and other forms of financial liabilities
including estimated interest payments at the end of the reporting:
Current Year Figures (NRs.)
Contractual and Other Cash Flows
Carrying 2 Months or More than 5
Particulars Amount Less 2 -12 Months 2 -5 Year Year
Bills Payable 233,602,320 233,602,320
Deposits from Bank and
Financial Institutions 211,579,363,272 42,315,872,654 3,460,173,528 165,803,317,090
Deposit from
Government of Nepal 193,752,687,231 77,501,074,893 116,251,612,339
Deposits from Others 27,004,456,317 5,400,891,263 21,603,565,054
Short Term Borrowings 14,400,000,000 14,400,000,000
IMF Related Liabilities 21,559,685,462 - 1,218,273,107 1,331,670,210 19,009,742,145
Staff Liabilities 23,690,470,601 923,223,627 1,048,023,650 4,192,094,600 17,527,128,723
Other Liabilities 1,933,436,696 1,933,436,696
Total 494,153,701,900 142,708,101,454 143,581,647,677 171,327,081,900 36,536,870,868
Previous Year Figures (NRs.)

Contractual and Other Cash Flows
Particulars Carrying 2 Months or More than 5
2 -12 Months 2 -5 Year
Amount Less Year
Deposit (Banks & 215,368,998,304 13,001,855,660 811,354,406 201,555,788,238
Other Agencies)
IMF Related Liabilities 14,607,565,581 - 1,218,273,107 1,331,670,210 12,057,622,264
IMF Related Deposit 9,181,784,449 - - - 9,181,784,449
GON Deposit 133,832,156,252 - 133,832,156,252 - -
Bills Payable 1,122,218,355 1,122,218,355 - - -
Staff Liabilities 19,629,587,646 625,950,496 1,039,468,268 3,781,930,291 14,182,238,591
Other Payables 517,224,507 - 373,587,880 - 143,636,627
Other Liabilities 199,696,300 199,696,300 - - -
Total 394,459,231,394 14,949,720,811 137,274,839,913 206,669,388,739 35,565,281,931
C. Market Risk
Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and
equity prices and other assets prices may affect the Bank‟s income or the value of its holding of
financial instruments. Market risk arises from open position in interest rates, currency and equity
products all of which are exposed to general and specific market movement and changes in the level of
volatility of the market rates or interest rates, foreign exchange rates and equity prices. The objective
of market risk management is to manage and control market risk exposure within the acceptable
parameters, while optimizing the return.
i. Currency Risk
Currency risk is the risk, where the value of financial instruments may fluctuate due to changes in
foreign exchange rates. Foreign currency activities result mainly from the Bank's holding of foreign
currency assets under its foreign exchange reserves management function. The investment committee
reviews the currency composition of the reserve and monitors the Bank's compliance with the limits
established for foreign currency positions by the board. The major holding of foreign currency assets
are denominated in USD, CNY, AUD, GBP, EURO and INR.
The summary quantitative data about the Bank's exposure to currency risk at the reporting period was
as follows:
Current Year Figures (NRs.)

USD AUD EUR GBP CNY CAD SDR
Particulars 58.05 3.95 0.20 3.00 9.98 0.84 0.02
Cash and Cash Equivalents 57,710,805,099 215,934,691 1,804,439,229 4,541,828,538 8,682,945,502 421,387,358 171,322,848
Loans and Advances to Bank and Financial Institutions
Loans and Advances to Others 968,282,203 60,078,838 14,111,143 879,959,238 6,525,459
Gold and Silver 25,929,438,227
Investment Securities 450,204,021,840 36,100,000,000 23,070,000,000 82,376,905,759 7,320,000,000
Other Assets -
Total Financial Assets 534,812,547,369 36,376,013,530 1,804,439,229 27,625,939,682 91,939,810,499 7,747,912,817 171,322,848
Bills Payable
Deposits from Bank and Financial Institutions 1,258,247,821 2,619,293 1,980,057,590 97,608,024
Deposit from Government of Nepal
Deposits from Others 409,203,253
Short Term Borrowings
IMF Related Liabilities 12,377,901,013
Staff Liabilities
Other Liabilities 253,977,978
Total Financial Liabilities 1,921,429,051 2,619,293 1,980,057,590 97,608,024 - - 12,377,901,013

Net Financial Position Exposure 532,891,118,317 36,373,394,237 (175,618,361) 27,528,331,658 91,939,810,499 7,747,912,817 (12,206,578,165)
Previous Year Figures (NRs.)

USD AUD EUR GBP CNY CAD SDR
Particulars
56.94% 3.98% 1.55% 2.92% 9.33% 0.84% 0.45%
Cash Balances 1,985,110,760 106,054,571 2,271,890,926 112,826,208 36,579,745 79,913,692 -
Demand Deposits 61,106,526,109 941,151,251 2,480,111,272 3,010,091,002 8,971,665,567 675,268,867 -
Time Deposit 338,938,647,146 29,797,621,893 9,496,812,638 23,760,077,937 23,462,353,469 6,958,188,150 -
Govt. & Other Debt Securities 90,627,530,229 - - - 52,368,638,018 - -
Other Investments 2,664,443,749 5,638,485,268 - - - - -
SDR Holdings - - - - - - 4,119,794,209
Bills Purchased - - - - - - -
Other Receivables 624,992,596 179,790,241 19,463,782 17,635,964 1,087,786,788 6,443,922 -
Gold Investment 28,206,181,777 - - - - - -
Total Financial Assets 524,153,432,366 36,663,103,224 14,268,278,618 26,900,631,111 85,927,023,587 7,719,814,631 4,119,794,209
Deposit of Banks & FIs 1,684,278,676 2,028,813 1,393,234,570 124,153,891 - - -
Deposit Others 383,082,551 - - - - - -
SDR Allocation - - - - - - 10,183,273,536
Loan from IMF - - - - - - 4,424,292,045
Other Liabilities - - - - - - -
Bills Payables - - - - - - -
Total Financial Liabilities 2,067,361,227 2,028,813 1,393,234,570 124,153,891 - - 14,607,565,581
Net Financial Position Exposure 522,086,071,139 36,661,074,411 12,875,044,048 26,776,477,220 85,927,023,587 7,719,814,631 -10,487,771,372
Besides above currency exposures, the bank‟s foreign currency reserve also consists major portion of
Indian currency (INR) denominated assets which stands around 23.32% (PY 23.31%) of total reserve.
Since, the exchange rate of Nepalese rupee is pegged to INR the net exposure position of INR has not
been presented in above table. The foreign currency reserve denominated in currencies other than
stated above and INR amounted to 0.65% (PY 0.68%) of the total foreign currency reserve.
Sensitivity Analysis of Currency Risk
A strengthening (weakening) of USD, AUD, EUR, GBP, CNY, CAD and SDR against Nepalese rupee
at the end of reporting period would have affected the value of financial instruments denominated in a
foreign currency and increased (decreased) in profit or loss by the amount shown below. This analysis
is based on foreign exchange rate variances that the Bank considered to be reasonably possible at the
end of the reporting period. This analysis assumes that all other variables, in particular interest rates,
remain constant and ignore any impact of forecast cash flows.
Impact on Profit or Loss
In case of Strengthening or Weakening of Currency by 10%
For the Year Ended 2074 For the Year Ended 2073
Strengthening Weakening Strengthening Weakening
USD 53,289,111,832 -53,289,111,832 52,208,607,114 -52,208,607,114
AUD 3,637,339,424 -3,637,339,424 3,666,107,441 -3,666,107,441
EUR -17,561,836 17,561,836 1,287,504,405 -1,287,504,405
GBP 2,752,833,166 -2,752,833,166 2,677,647,722 -2,677,647,722
CNY 9,193,981,050 -9,193,981,050 8,592,702,359 -8,592,702,359
CAD 774,791,282 -774,791,282 771,981,463 -771,981,463
SDR -1,220,657,817 1,220,657,817 -1,048,777,137 1,048,777,137
Total 68,409,837,100 -68,409,837,100 68,155,773,367 -68,155,773,367
ii) Interest Rate Risk

Interest rate risk is the risk that the value of financial assets will fluctuate due to changes in market
interest rate. Cash flow interest rate risk is the risk that the future cash flows of a financial instrument
will fluctuate because of changes in market interest rates. Fair value interest rate risk is the risk that the
value of a financial instrument will fluctuate because of changes in market interest rates.
The Bank takes on exposure to the effects of fluctuations in the prevailing levels of market interest
rates on both its fair value and cash flow risks. Interest margins may increase as a result of such
changes but may reduce losses in the event that unexpected movements arise. The Board sets limits on
the level of mismatch of interest rate re-pricing which is monitored daily by the Bank Treasury.
The Bank has kept substantial investments on short-term loans thereby controlling the interest rate risk
to significant extent. The interest rate profile of the interest bearing financial instruments is as below:
Weighted Average As on 31st Asar As on 31st Asar
Particulars
Interest Rate % 2074 2073
Interest Sensitive Financial Assets
Bank Balance 0.23 55,539,228,832 5,425,938,496
Investment in Foreign Currency 2.82 506,600,578,290 569,330,072,212
IMF Related Assets 0.07 171,322,848 2,416,907,139
Government Securities 4.90 415,164,893,162 345,039,400,022
Other Investments 7.69 21,510,087,903 17,581,096,923
Refinance & Loans 0.83 6,927,270,915 11,089,698,993
Total Interest Sensitive Financial Assets 1,005,913,381,949 950,883,113,785
Interest Sensitive Financial Liabilities
IMF Related Liabilities 0.06 12,377,901,013 14,607,565,581
Total Interest Sensitive Financial Liabilities 12,377,901,013 14,607,565,581
Net Interest Sensitive Financial Position 993,535,480,936 936,275,548,204
iii) Other Market Prices Risk

Equity price risk arises from investment as fair value through Other Comprehensive Income as well as investment as fair value through profit or loss. The Bank
monitors the mix of debt and equity securities in its investment portfolio based on market indices. Material investments within the portfolio are managed on
individual basis. The objective for investment in equity instruments is to promote overall financial system of the country. These investments were made under the
specific directives or policies of the Government of Nepal and other relevant statutes. At the end of reporting period, the Bank held equity instruments of the various
11 institutions. All the investments were measured at cost except in three cases where the shares were listed and closing price was available hence such shares were
measured at fair value.
Classification and Fair Value of financial assets
The fair value of financial assets and liabilities together with the carrying amounts as at the yearend were as follows:
Fair Value Fair Value Cost/Amortised Cash & Cash Loans & Total Carrying
Particulars through P/L through OCI Cost Equivalents Advances Financial Liabilities Amount Fair Value
Cash & Cash Equivalents 336,774,441,233 336,774,441,233 336,774,441,233
Loans and Advances to Bank and Financial Institutions 6,927,270,915 6,927,270,915 6,927,270,915
Loans and Advances to Others 13,047,932,415 13,047,932,415 13,047,932,415
Gold and Silver 25,929,438,227 25,929,438,227 25,929,438,227
Investment Securities
GON Securities 41,540,989,995 41,540,989,995 41,540,989,995

Equity Instruments: - -
Measured at Fair Value 2,575,028,961 2,575,028,961 2,575,028,961
Measured at Cost 397,560,500 397,560,500 NA
Other Investments 625,006,512,704 625,006,512,704 NA
Other Assets 754987780.4 754,987,780 754,987,780
Total Financial Assets 70,045,457,183 646,134,264,314 336,774,441,233 - - 1,052,954,162,730
Bills Payable 233,602,320 233,602,320 233,602,320
Deposits from Bank and Financial Institutions 211,579,363,272 211,579,363,272 211,579,363,272
Deposit from Government of Nepal 193,752,687,231 193,752,687,231 193,752,687,231
Deposits from Others 27,004,456,317 27,004,456,317 27,004,456,317
Short Term Borrowings 14,400,000,000 14,400,000,000 14,400,000,000
IMF Related Liabilities 21,559,685,462 21,559,685,462 21,559,685,462
Staff Liabilities 23,690,470,601 23,690,470,601 23,690,470,601
Other Liabilities 1,933,436,696 1,933,436,696 1,933,436,696
Total Financial Liabilities - - - - 494,153,701,900 494,153,701,900
Net Financial Position 70,045,457,183 646,134,264,314 336,774,441,233 - (494,153,701,900) 558,800,460,830
5.7 Employees Benefits - Defined Benefit Plans

The Bank currently offers three defined benefit post-employment plans to its employees, based on
length of service and amount of compensation. These post-employment benefits plans are „Gratuity or
Pension Plan‟, „Staff Security Plan‟ and „Leave Encashment Plan‟. A defined benefit plan is post–
employment benefit plan other than a defined contribution plan. The bank's net obligation in respect of
defined benefits plans is calculated separately for each plan by estimating the amount of future benefit
that employees have earned in return for their service in current and prior period; and the benefit is
discounted to determine its present value. The bank determines the net interest expense (income) on
the net defined benefit liability (asset) for the period by applying discount rate used to measure the
defined benefit obligation at the beginning of the period to the net defined liability (asset). The
obligation under „Gratuity or Pension Plan‟ and „Staff Security Plan‟ is calculated by a qualified
actuary every year using projected unit credit method. The discount rate used is the yield at the
reporting date on high quality Government Bond having maturity dates approximating the terms of the
obligations and are denominated in the Nepalese rupee in which the benefits are expected to be paid.
The gratuity or pension plan and staff security plan are funded plan wherein the bank makes
earmarked investment out of fund created for these plans. Interest income on gratuity or pension plan
is credited to the fund whereas interest income of staff security plan is recognized as income of the
bank. Leave encashment is not a funded plan.
There were no plan amendments and curtailments during the reporting period.
The details of the actuarial valuation of obligation for two defined benefit plans, viz., the Gratuity and
Pension plan and the Staff Security Fund are as follows:
Funded Plans (NRs.)
Gratuity & Pension Fund Staff Security Fund
Present value of obligation as per Actuarial
Valuation 18,451,547,560 2,673,590,776
Liability balance as per books 16,056,795,273 1,666,995,555
Additional provision required 2,394,752,287 1,006,595,221
The details of the net liabilities of pension or gratuity and staff security fund recognized in financial
statements are disclosed as below:
Amount Recognized in the statement of Financial Position
Pension or Staff Security Pension or Staff Security
Particulars
Gratuity Plan Fund Gratuity Plan Fund
Funded Funded
Present Value of Obligations 18,451,547,560 2,673,590,776 16,260,561,185 2,241,351,694
Fair Value of Plan Assets/Current
Balance of Provision Account 16,056,795,273 1,666,995,555 12,726,708,968 1,589,956,721
Net Liability /( Asset) 2,394,752,287 1,006,595,221 3,533,852,217 651,394,973
Unrecognised Actuarial Losses - - 533,852,217 151,394,973
Net Liabilities/(Assets) Recognised
in Statement of Financial Position 2,394,752,287 1,006,595,221 3,000,000,000 500,000,000
Changes in Fair Value of Defined Benefit Obligation

For the Year Ended 31st Asar 2074 For the Year Ended 31st Asar 2073
Particulars
Funded Funded
Opening Obligation 16,260,561,185 2,241,351,694 15,430,681,540 2,410,870,990
Current Service Cost 393,426,811 111,878,496 336,533,057 124,068,215
Interest Cost 1,269,292,728 162,389,689 1,234,454,523 192,869,679
Actuarial Losses (Gains) 1,317,071,002 580,932,063 -86,787,295 -193,662,662
Losses (Gains) on Curtailments -
Benefits Paid -788,804,166 -422,961,166 -654,320,640 -292,794,528
Closing Obligation 18,451,547,560 2,673,590,776 16,260,561,185 2,241,351,694
Changes in Fair Value of Plan Assets

Particulars
Funded Funded
Opening Fair Value 12,560,762,860 1,798,606,387 10,624,843,690 1,491,400,915
Expected Return 1,099,946,706 138,624,078 849,987,495 119,312,073
Actuarial Gains (Losses) 18,943,765 -138,624,078 -1,259,747,685 -119,312,073
Distribution on Settlements
Contribution by Employer 3,165,946,108 291,350,334 3,000,000,000 600,000,000
Benefits Paid -788,804,166 -422,961,166 -654,320,640 -292,794,528
Closing Fair Value 16,056,795,273 1,666,995,555 12,560,762,860 1,798,606,387
Amount Recognized in the Statement of Comprehensive Income

Particulars
Funded Funded
Charged to Statement of Income 1,077,681,285 425,663,158 3,000,000,000 500,000,000
Actuarial Losses Recognized in OCI 1,317,071,002 580,932,063
Total Employee Benefit Expense 2,394,752,287 1,006,595,221 3,000,000,000 500,000,000
Major Categories of Plan Assets as a Percentage of Total Plans

Particulars
Funded Funded
Government of Nepal Securities 0% 0% 0% 0%
High quality Corporate Bonds 0% 0% 0% 0%
Equity shares of listed Companies 0% 0% 0% 0%
Property 0% 0% 0% 0%
Fixed Deposit of Banks and FIs 100% 100% 100% 100%
Others - - - -
Total 100% 100% 100% 100%
Principal Actuarial Assumption at the End of the Reporting Period

Particulars
Funded Funded
Discount Rate 8% 8% 8% 8%
Expected Return on Plan Asset 8% 8% 8% 8%
Future Salary Increase 10% 10% 10% 10%
Future Pension Increase 6.67% 6.67% 6.67% 6.67%
Withdrawal Rate 0.05% 0.05% 0.05% 0.05%
5.8 Reserves
The Bank has maintained different reserves and funds. Some of the Reserves are statutory and
maintained as per the requirement of the Nepal Rastra Bank Act, 2058. Section 41 of the Act has
prescribed the sequences of the appropriation of the net income. As per the section, Foreign Exchange
Revaluation Gain/Loss, Gold and Silver Revaluation Gain/Loss, and Securities Revaluation Gain/Loss
shall be appropriated to Foreign Exchange Equalisation Reserve and respective Revaluation Reserves
maintained by the Bank. The Bank shall also appropriate 10%, 5% and 5% of net income available for
appropriation to General Reserve, Monetary Liability Reserve and Financial Stability Reserve
respectively. In addition, an amount equal to the capital expenditure included in annual budget shall be
appropriated to General Reserve and the amount decided by Board will be maintained in Net
Cumulative Surplus Reserve. The purpose of these funds is specified in the Act and they shall be
utilized for the said purpose. Besides these statutory funds, different other reserve and fund are
maintained and an amount is annually allocated by the Board of Directors out of the each year's Net
Income to that reserves and funds. The Board of Directors is authorized by Nepal Rastra Bank Act to
allocate a part of Net Income to these reserves and funds. The details of statutory and other reserve
and funds are as follows:
I. Statutory Reserves
a) Monetary Liability Reserve
This reserve is maintained as per section 41 (1) (kha) of the NRB Act and as per the provision of the
section an amount equal to five percent of the net income available for appropriation of each year shall
be allocated and kept in such reserve. This year NRs. 889,049,010 (P.Y. NRs. 707,554,619) was
appropriated to this fund.
b) Financial Stability Reserve
section an amount equal to five percent of the net income available for appropriation of each year shall
be allocated and kept in such reserve. This year NRs. 889,049,010 (P.Y. NRs. 0) was appropriated to
this fund. This fund is introduced after the amendments in NRB Act in 2073. The outstanding amount
NRs. 1,000,000,000 of Liquidity Stabilization fund till Asar 31, 2074 has also been transferred to this
fund as per the decision of the board of directors of the bank.
c) General Reserve
section, an amount prescribed by the Board not less than ten percent of the net income available for
appropriation of the Bank shall be allocated in the general reserve fund established by the Bank. While
allocating an amount in the general reserve, an additional amount shall be appropriated to cover the
capital expenditure referred to in the annual budget of the Bank. Accordingly, NRs. 4,239,793,020
(P.Y. NRs. 1,964,852,718) is appropriated in General Reserve during the year.
d) Net Cumulative Surplus Fund
section an amount as decided by the board shall be allocated and kept in such reserve. This year NRs.
2,734,774 (P.Y. NRs. 0) was appropriated to this fund. This fund is introduced after the amendments
in NRB Act in 2073.
e) Exchange Equalization Fund
This fund has been maintained as per section 41 (1) (ka) of the NRB Act and as per the provision of
the section the amount equal to the revaluation profit shall be kept in the revaluation reserve fund. It
represents net exchange gains on various foreign currency assets and liabilities. An amount of
NRs.23,752,795,700 (P.Y. revaluation gain of NRs. 17,929,777,630) which is equivalent to net
exchange loss was appropriated from/to net income to this fund during the year.
f) Gold and Silver Equalization Reserve

This fund has also been maintained as per section 41 (1) (ka) of the NRB Act. This reserve represents
the gain or loss on the revaluation of gold and silver. Any appreciation or depreciation on revaluation
of gold and silver is taken to/from this reserve out of net income of the year. Accordingly an amount
of Rs.3,876,680,456 (P.Y. revaluation gain of NRs. 5,708,576,716) which is equivalent to net
revaluation loss on revaluation of gold and silver was appropriated to this fund.
II. Other Reserve and Funds
Board of Directors of the Bank is authorized by section 41 (1)(ga) of the NRB Act to appropriate the
remaining Net Income in other funds as may be necessary and pay the remaining amount to
Government of Nepal. Accordingly, the Bank has maintained different reserve and fund as per
Accounts Directive of the Bank and the Board of Directors appropriate some part of the net income
available for distribution to these reserves and fund annually. The amount kept under these reserves
and funds shall be utilized for the purpose of the reserve or fund as mentioned in the Account
Directive. The following reserves/funds have been maintained:
a) Development Fund
This is the specific fund created as per Monetary Policy of the Bank to provide support for loans and
refinances to banks and Financial Institutions as well as to make investment in the shares and
debentures of these Institutions. The Board of Directors of the Bank annually appropriates a part of net
income to this fund. Accordingly an amount of NRs.4,160,000,000 (P.Y. NRs. 3,551,232,671) has
been allocated to this fund during the year.
b) Banking Development Fund
This fund was created to meet the expenses relating to banking promotion research and development
work. The Board of Directors of the Bank annually appropriates a part of net income to this fund.
Accordingly, an amount of NRs. 30,000,000 (P.Y. NRs. 30,000,000) has been allocated to this fund
during the year. Earmarked investment of this fund has been made.
c) Development Finance Project Mobilization Fund
This fund was created as a cushion to meet the probable loss on project loan. An amount equivalent to
the projects' profits are appropriated and transferred to this fund. An amount equals to net income of
the projects is allocated to this fund annually. Since there is loss from the projects during the year, no
amount (P.Y. NRs. 23,374,544) has been allocated to this fund during the year. Earmarked investment
of this fund has been made.
d) Mechanization Fund
This fund was created to meet the amount required to develop and install modern software, hardware
and allied mechanization system. An amount as required for mechanization is allocated by Board of
Directors to this fund annually. No amount (P.Y. NRs. 200,000,000) has been allocated to this fund
during the year. Earmarked investment of this fund has been made.
e) Scholarship Fund
This fund was created to meet the amount required from time to time for the development of skilled
manpower by way of providing training and higher studies to the employees of the Bank. No amount
has been allocated to this fund during the year. Earmarked investment of this fund has been made.
f) Mint Development Fund
This fund was created to meet the heavy capital expenditure required from time to time for
construction of factory building and installation of machinery for minting activities. No amount has
been allocated to this fund during the year. Earmarked investment of this fund has been made.
g) Gold Replacement Fund
This fund has been created for replacing the gold / silver sold during the year. An amount equal to
profit from sale of gold and silver is appropriated to this fund annually and the amount kept under this
fund is utilized for replacement of gold. Accordingly, an amount of NRs.70,354,384 (P.Y. NRs.
24,077,829) has been allocated to this fund during the year. Earmarked investment of this fund has
been made.
h) Rural Self Reliance Fund (GS Kosh)
This fund was created as per the NRB Monetary Policy to provide wholesale credit for lending
purpose to the deprived sector through MFIs, corporate and NGOs and refinancing in tea, cardamom
plantation and production as well as construction of cold storage etc. No amount has been appropriated
to this fund during the year. Earmarked investment of this fund has been made.
5.9 Prior Period Errors
The prior period errors discovered during the year were adjusted by restating the comparative figures
of previous years which resulted into additional expenses for the previous year by NRs.23,278,046
than by the reported figure of the previous year. This resulted into decrease in net income of previous
year by the said amount and has been shown in previous year reserve account as deficit due to
restatement of prior period errors and has been adjusted with current year surplus available for
appropriation.
5.10 Foreign Exchange Reserve
As per section 66 of Nepal Rastra Bank Act 2058, the Bank shall maintain a Foreign Exchange
Reserve. As per the provision of the section, such reserve shall be denominated in the respective
foreign exchange and shall consists of gold and other precious metals, foreign currencies and
securities denominated in foreign currency, special drawing rights, bill of exchange, promissory note,
certificate of deposit, bonds, and other debt instrument payable in convertible foreign currencies etc.
The Bank also maintains record of the foreign exchange reserve held by the licensed Banks and
Financial Institutions. The gross foreign exchange reserve holding of the Banking System of Nepal at
the end of the reporting period is as follows:
(in NRs. billion)
Particulars Current Year Previous Year
Foreign Exchange Reserve:
(a) Held by Nepal Rastra Bank
Convertible Foreign Currency 583.87 672.46
Non-Convertible Foreign Currency 243.40 214.55
Gold Reserve 28.22 28.21
Special Drawing Rights 0.17 0.03
Sub Total 955.66 915.25
(b) Held by Banks and Financial Institutions
Convertible Foreign Currency 144.51 144.01
Non-Convertible Foreign Currency 7.75 8.19
Sub Total 152.26 152.2
Total Foreign Exchange Reserve of Banking System 1079.52 1067.45
Instrument wise Investment of Foreign Exchange Reserve of the Banking System in terms of
percentage of total reserve are as follows:
Particulars Current Year (in %) Previous Year (in %)
Foreign Exchange Reserve:
US Treasury Bills 1.43 1.65
Indian Treasury Bills 20.29 18.98
BIS FIXBIS 0.18 0.60
Bonds/Notes 12.16 14.52
Mid Term Instrument 0.76 0.78
Call Deposits 2.83 4.49
Time Deposit 42.81 39.81
Gold Deposit 2.40 2.64
Special Drawing Rights 0.00 0.23
Balance with NRB and BFIs 17.14 16.30
Total 100.00 100.00
5.11 Projects' Asset and Liability

The assets, liabilities, equity, income and expense of five projects, namely, Poverty Alleviation Project
in Western Terai (PAPWT), Micro-Credit Project for Women (MCPW), Production Credit for Rural
Women Project (PCRW), Third Livestock Development Project (TLDP) and Raising Income of Small
and Medium Farmers Project (RISMFP) which were run, during the reporting period, under subsidiary
loan agreements with GON or project agreements with other funding agencies were consolidated with
the Bank's financial statements. The Financial Position and Income statements of these projects are as
below:
For the Year ended 31st Asar 2074
Statement of Financial Position
Particulars PAPWT MCPW TLDP PCRW RISMFP Total
Equity & Liabilities
Reserve & Surplus 6,995,297 4,259,808 19,716,782 12,362,148 7,924,373 51,258,408
Loans 43,800,000 18,300,858 96,050,000 11,729,647 727,567,922 897,448,428
Accounts Payable - 91,504 976 1,362,983 - 1,455,464
Total Equity & Liabilities 50,795,297 22,652,170 115,767,758 25,454,778 735,492,295 950,162,299
Assets
Loan to PFIs - - - 1,101,098 691,972,415 693,073,513
Investment 45,541,000 9,699,000 108,680,000 10,980,000 - 174,900,000
Other Receivables 873,389 182,288 2,051,986 206,364 - 3,314,026
Cash and Bank Balance 4,380,908 12,770,883 5,035,773 13,167,316 43,519,880 78,874,759
Total Assets 50,795,297 22,652,170 115,767,758 25,454,778 735,492,295 950,162,299
Statement of Comprehensive Income

A. Income
Interest Income: 2,031,063 573,014 5,550,744 1,269,228 - 9,424,049
From Loan to PFIs 83,417 83,417
On Investment 2,031,063 573,014 5,550,744 1,185,811 9,340,632
Loan Loss Prov. Written back 22,245 22,245
Other Income -
Total Incomes 2,031,063 573,014 5,550,744 1,291,473 - 9,446,294
B. Expenditure
Administrative Expenses 175,828 175,828
Interest Expenses 1,478,250 762,535 4,011,500 371,439 6,623,724
Foreign Exchange Loss 4,129,996 4,129,996
Loan Loss Provision -
Depreciation -
Total Expenses 1,478,250 762,535 4,011,500 371,439 4,305,824 10,929,548
Surplus (Deficit) (A-B) 552,813 (189,521) 1,539,244 920,034 (4,305,824) (1,483,254)
For the Year ended 31nd Asar 2073

Equity & Liabilities
Reserve & Surplus 6,442,484 4,449,329 18,177,538 11,442,115 12,230,197 52,741,663
Loans 51,100,000 30,501,431 107,350,000 23,459,294 358,975,236 571,385,961
Accounts Payable - 152,507 4,237,977 156,396 - 4,546,880
Total Equity & Liabilities 57,542,484 35,103,267 129,765,515 35,057,805 371,205,433 628,674,504
Assets
Loan to PFIs 0 - - 3,303,294 327,545,817 330,849,111
Investment - 0 - - - 0
Other Receivables - 0 0 503,520 0 503,520
Cash and Bank Balance 57,542,484 35,103,267 129,765,515 31,250,991 43,659,616 297,321,873
Total Assets 57,542,484 35,103,267 129,765,515 35,057,805 371,205,433 628,674,504

A. Income
Interest Income: 1,582,698 1,610,629 4,964,304 1,209,127 0 9,366,758
From Loan to PFIs 102,737 150,150 252,887
On Investment 1,479,961 1,610,629 4,964,304 1,058,977 9,113,871
Loan Loss Prov. Written back 34,246 633,871 22,245 690,362
Other Income 7,351,977 7,351,977
Total Incomes 1,616,944 1,610,629 5,598,175 1,231,372 7,351,977 17,409,097
B. Expenditure 0
Administrative Expenses 0
Interest Expenses 1,697,250 1,128,553 4,237,500 566,933 168,036 7,798,272
Provision for Service Charge 0
Loan Loss Provision 0
Depreciation 0
Total Expenses 1,697,250 1,128,553 4,237,500 566,933 168,036 7,798,272
Surplus (Deficit) (A-B) (80,306) 482,076 1,360,675 664,439 7,183,941 9,610,825
The two projects namely; Community Ground water Irrigation Sector Project (CGISP) and Rural Self
Reliance Fund (RSRF) were run by the bank on behalf of the GON. The assets, liabilities, equity,
income and expense of such projects were not consolidated in the accounts of the Bank. The Financial
Position and Income statements of these projects are as below:
Particulars CGISP RSRF CGISP RSRF
Equity
Capital Contribution ** 17,548,370 793,400,000 17,548,370 793,400,000
Surplus 130,172,524 128,379,628 116,009,020 131,909,195
Financial Risk Fund 5,200,000 5,200,000
Long- term Liabilities
Loan from ADB - Non-Current Portion 140,502,824 150,538,740
Current Liabilities and Provision
Loan from ADB - Current Portion 60,215,496 50,179,580
Service Charge due on Loan from ADB 20,972,977 20,972,977
Loan Loss Provision 469,488 73,141,693 648,834 45,083,353
Accounts Payable 326,141 70,197,425 320,684 72,735,083
Total Equity & Liabilities 375,407,820 1,065,118,745 361,418,204 1,043,127,631
Assets
Non-Current Assets
Fixed Assets 4 550,501 4 47,520
Loan to PFI- Non Current Portion 32,095,787 30,562,500 46,786,923 42,962,500
Investment 306,000,000
Current Assets
Interest Receivables 6,358,066 39,260,356 140,053
Loan to PFI-current portion 14,852,985 571,049,748 18,096,457 507,619,144
Cash and cash equivalents 16,100,978 423,695,641 296,394,768 492,498,467
Total Assets 375,407,820 1,065,118,745 361,418,205 1,043,127,631
** Capital Contribution in case of RSRF includes, contribution of the Bank amounting to Rs. 253,400,000 which was
shown by way of „investment at fair value through other comprehensive income‟ under note 4.5 of the financial
statements.

Particulars CGISP RSRF CGISP RSRF
A. Income
Interest Income: 14,622,054 30,289,918 10,928,800 28,882,427
From Loan to PFIs 2,969,805 27,279,900 4,103,649 27,015,645
On deposit with banks 11,652,249 2,013,454 6,825,152 559,603
On Investment 996,564 1,307,179
Other Income 683,028 133,387
Loan Loss Provision Written back 179,347 0 194,551 0
Total Incomes 14,801,401 30,972,946 11,123,351 29,015,814
B. Expenditure
Administrative Expenses 45,581 6,428,372 37,358 24,677,848
Provision for Service Charge 2,007,184 2,007,183
Loan Loss Provision - 28,058,340 - 889,278
Depreciation 0 15,802 27,906 59,841
Total Expenses 2,052,765 34,502,513 2,072,447 25,626,967
Surplus (Deficit) (A-B) 12,748,636 -3,529,567 9,050,905 3,388,847
5.12 Government of Nepal Treasury Position

Balance of Government of Nepal as of 31st Asar 2074 as per the records of the bank was a surplus
balance of NRs. 193,752,687,231 (P.Y. NRs. 133,832,156,252). The balance is yet to be confirmed by
Comptroller General's office of GON. However, based on past experience management believes that
difference if any, between records of the bank and Comptroller General's office shall be insignificant
and will not have material impact on financial position. The surplus balance of Government Treasury
position as of 31st Asar 2073 was finalized at Poush end 2073.
5.13 Transaction with the International Monetary Fund (IMF)
The Bank transacts with IMF as an agent of the Government in respect of quota where in case of
Special Drawing Rights (SDRs), Loans etc. from them it transacts in its own right. The IMF revalues
quota at the end of April every year and gains or losses arising from such revaluation relating to quota
are borne by Government. In case of other transactions such gain/losses are borne by NRB. The Basic
policies followed by the NRB on such accounts are as follows:
 Country's quota with the IMF is recorded by the Bank as depository of the Government and
exchange gain/loss arising on quota are borne by Government.
 Exchange gains or losses in respect of borrowings under ECF and other facilities of the IMF,
allocation of SDRs and holding of SDRs are recognized in the Income Statement.
The position of Nepal's account with the IMF account is presented as below:
Financial Position in the Fund
Particulars Local Currency SDR Local Currency SDR
(NRs.) Equivalents (NRs.) Equivalents
SPECIAL DRAWING RIGHT:
Net cumulative allocation 9,769,636,572 68,099,599 10,183,273,536 68,099,599
Holdings 171,322,847 1,194,212 2,416,907,139 16,162,819
OUTSTANDING PURCHASES & LOANS:
RCF Loans 2,454,904,632 17,112,000 3,838,264,380 25,668,000
ECF Arrangements 153,359,809 1,069,000 586,027,665 3,919,000
OTHER INFORMATION Per cent of Per cent of
Quota Quota
Quota 100 156,900,000 100 156,900,000
Currency Holding 89.82 140,923,637 89.82 140,923,637
Reserve Tranche Position 10.19 15,981,999 10.19 15,981,999
The SDR is converted into Nepalese rupees at conversion rate of NRs 143.461 (P.Y. NRs. 149.535)
per SDR.
5.14 Contingent Liabilities and Capital Commitments
The bank has following amounts of contingent liabilities and capital commitments.
Asar 31, 2074 Asar 31, 2073
PARTICULARS
NRs. NRs.
Letters of Credit 33,310,303,147 40,976,566,198
Unclaimed Account Transfer to P/L Account 100,066,715 100,066,715
Capital Commitment 6,268,199 17,546,195
Total 33,416,638,061 41,094,179,108
Contingent liabilities in respect of Letter of Credit (L/C) are determined on the basis of LCs remaining
unexpired at the Balance sheet date.
5.15 Claims against the bank
There are 66 cases filed in the court against the various decisions of the bank against which the bank is
not expected to incur a significant monetary liability.
5.16 Number of Employees
The number of employees holding office at the yearend was 1,128 (PY 1,232).
5.17 Events occurred after Balance Sheet Date
i. The change in exchange rates of various foreign currencies after the yearend resulted in
decrease as of date in net foreign currency assets, exchange equalization fund and net profit/
(loss) for the period. The decrease is estimated to be NRs. 2,780,671,187.02 (PY NRs.
1,527,483,010 increase) as of the date of issuing the financial statements.
ii. The change in market price of Gold investment (other than inventories) after the yearend
resulted in increase in foreign currency financial assets (Gold), reserve (Gold and Silver
Equalization Reserve) and net profit/(loss) for the period. The increase is estimated to be NRs.
2,026,506,674.58 (PY NRs. 4,428,787,839 decrease) as of the date of issuing the financial
statements.
iii. In addition to above, there was no material event occurred subsequent to the balance sheet date
that requires adjustments or disclosure in the financial statements.

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